id	sid	tid	token	lemma	pos
gujaf-357	1	1	microsoft	microsoft	PROPN
gujaf-357	1	2	word	word	PROPN
gujaf-357	1	3	anan	anan	PROPN
gujaf-357	1	4	vol	vol	VERB
gujaf-357	1	5	5	5	NUM
gujaf-357	1	6	issue	issue	NOUN
gujaf-357	1	7	1	1	NUM
gujaf-357	1	8	april	april	PROPN
gujaf-357	1	9	2024	2024	NUM
gujaf-357	1	10	(	(	PUNCT
gujaf-357	1	11	1	1	X
gujaf-357	1	12	)	)	PUNCT
gujaf-357	1	13	gusau	gusau	ADJ
gujaf-357	1	14	journal	journal	NOUN
gujaf-357	1	15	of	of	ADP
gujaf-357	1	16	accounting	accounting	NOUN
gujaf-357	1	17	and	and	CCONJ
gujaf-357	1	18	finance	finance	NOUN
gujaf-357	1	19	,	,	PUNCT
gujaf-357	1	20	vol	vol	NOUN
gujaf-357	1	21	.	.	PROPN
gujaf-357	1	22	5	5	NUM
gujaf-357	1	23	,	,	PUNCT
gujaf-357	1	24	issue	issue	NOUN
gujaf-357	1	25	1	1	NUM
gujaf-357	1	26	,	,	PUNCT
gujaf-357	1	27	april	april	PROPN
gujaf-357	1	28	,	,	PUNCT
gujaf-357	1	29	2024	2024	NUM
gujaf-357	1	30	1	1	NUM
gujaf-357	1	31	gusau	gusau	ADJ
gujaf-357	1	32	journal	journal	NOUN
gujaf-357	1	33	of	of	ADP
gujaf-357	1	34	accounting	accounting	NOUN
gujaf-357	1	35	and	and	CCONJ
gujaf-357	1	36	finance	finance	NOUN
gujaf-357	1	37	(	(	PUNCT
gujaf-357	1	38	gujaf	gujaf	NOUN
gujaf-357	1	39	)	)	PUNCT
gujaf-357	1	40	vol	vol	NOUN
gujaf-357	1	41	.	.	NOUN
gujaf-357	1	42	5	5	NUM
gujaf-357	1	43	issue	issue	NOUN
gujaf-357	1	44	1	1	NUM
gujaf-357	1	45	,	,	PUNCT
gujaf-357	1	46	april	april	PROPN
gujaf-357	1	47	,	,	PUNCT
gujaf-357	1	48	2024	2024	NUM
gujaf-357	1	49	issn	issn	X
gujaf-357	1	50	:	:	PUNCT
gujaf-357	1	51	2756	2756	NUM
gujaf-357	1	52	-	-	PUNCT
gujaf-357	1	53	665x	665x	NOUN
gujaf-357	1	54	a	a	DET
gujaf-357	1	55	publication	publication	NOUN
gujaf-357	1	56	of	of	ADP
gujaf-357	1	57	department	department	NOUN
gujaf-357	1	58	of	of	ADP
gujaf-357	1	59	accounting	accounting	NOUN
gujaf-357	1	60	and	and	CCONJ
gujaf-357	1	61	finance	finance	NOUN
gujaf-357	1	62	,	,	PUNCT
gujaf-357	1	63	faculty	faculty	NOUN
gujaf-357	1	64	of	of	ADP
gujaf-357	1	65	management	management	NOUN
gujaf-357	1	66	and	and	CCONJ
gujaf-357	1	67	social	social	ADJ
gujaf-357	1	68	sciences	science	NOUN
gujaf-357	1	69	,	,	PUNCT
gujaf-357	1	70	federal	federal	ADJ
gujaf-357	1	71	university	university	NOUN
gujaf-357	1	72	gusau	gusau	NOUN
gujaf-357	1	73	,	,	PUNCT
gujaf-357	1	74	zamfara	zamfara	PROPN
gujaf-357	1	75	state	state	PROPN
gujaf-357	1	76	-nigeria	-nigeria	PROPN
gujaf-357	1	77	©	©	PROPN
gujaf-357	1	78	department	department	NOUN
gujaf-357	1	79	of	of	ADP
gujaf-357	1	80	accounting	accounting	NOUN
gujaf-357	1	81	and	and	CCONJ
gujaf-357	1	82	finance	finance	NOUN
gujaf-357	1	83	gusau	gusau	ADJ
gujaf-357	1	84	journal	journal	NOUN
gujaf-357	1	85	of	of	ADP
gujaf-357	1	86	accounting	accounting	NOUN
gujaf-357	1	87	and	and	CCONJ
gujaf-357	1	88	finance	finance	NOUN
gujaf-357	1	89	,	,	PUNCT
gujaf-357	1	90	vol	vol	NOUN
gujaf-357	1	91	.	.	PROPN
gujaf-357	1	92	5	5	NUM
gujaf-357	1	93	,	,	PUNCT
gujaf-357	1	94	issue	issue	NOUN
gujaf-357	1	95	1	1	NUM
gujaf-357	1	96	,	,	PUNCT
gujaf-357	1	97	april	april	PROPN
gujaf-357	1	98	,	,	PUNCT
gujaf-357	1	99	2024	2024	NUM
gujaf-357	1	100	2	2	NUM
gujaf-357	1	101	vol	vol	NOUN
gujaf-357	1	102	.	.	NOUN
gujaf-357	1	103	5	5	NUM
gujaf-357	1	104	issue	issue	NOUN
gujaf-357	1	105	1	1	NUM
gujaf-357	1	106	april	april	PROPN
gujaf-357	1	107	,	,	PUNCT
gujaf-357	1	108	2024	2024	NUM
gujaf-357	1	109	issn	issn	X
gujaf-357	1	110	:	:	PUNCT
gujaf-357	1	111	2756	2756	NUM
gujaf-357	1	112	-	-	PUNCT
gujaf-357	1	113	665x	665x	NOUN
gujaf-357	1	114	a	a	DET
gujaf-357	1	115	publication	publication	NOUN
gujaf-357	1	116	of	of	ADP
gujaf-357	1	117	department	department	NOUN
gujaf-357	1	118	of	of	ADP
gujaf-357	1	119	accounting	accounting	NOUN
gujaf-357	1	120	and	and	CCONJ
gujaf-357	1	121	finance	finance	NOUN
gujaf-357	1	122	,	,	PUNCT
gujaf-357	1	123	faculty	faculty	NOUN
gujaf-357	1	124	of	of	ADP
gujaf-357	1	125	management	management	NOUN
gujaf-357	1	126	and	and	CCONJ
gujaf-357	1	127	social	social	ADJ
gujaf-357	1	128	sciences	science	NOUN
gujaf-357	1	129	,	,	PUNCT
gujaf-357	1	130	federal	federal	ADJ
gujaf-357	1	131	university	university	NOUN
gujaf-357	1	132	gusau	gusau	NOUN
gujaf-357	1	133	,	,	PUNCT
gujaf-357	1	134	zamfara	zamfara	PROPN
gujaf-357	1	135	state	state	NOUN
gujaf-357	1	136	-nigeria	-nigeria	PROPN
gujaf-357	1	137	all	all	DET
gujaf-357	1	138	rights	right	NOUN
gujaf-357	1	139	reserved	reserve	VERB
gujaf-357	1	140	except	except	SCONJ
gujaf-357	1	141	for	for	ADP
gujaf-357	1	142	academic	academic	ADJ
gujaf-357	1	143	purposes	purpose	NOUN
gujaf-357	1	144	no	no	DET
gujaf-357	1	145	part	part	NOUN
gujaf-357	1	146	or	or	CCONJ
gujaf-357	1	147	whole	whole	NOUN
gujaf-357	1	148	of	of	ADP
gujaf-357	1	149	this	this	DET
gujaf-357	1	150	publication	publication	NOUN
gujaf-357	1	151	is	be	AUX
gujaf-357	1	152	allowed	allow	VERB
gujaf-357	1	153	to	to	PART
gujaf-357	1	154	be	be	AUX
gujaf-357	1	155	reproduced	reproduce	VERB
gujaf-357	1	156	,	,	PUNCT
gujaf-357	1	157	stored	store	VERB
gujaf-357	1	158	in	in	ADP
gujaf-357	1	159	a	a	DET
gujaf-357	1	160	retrieval	retrieval	NOUN
gujaf-357	1	161	system	system	NOUN
gujaf-357	1	162	or	or	CCONJ
gujaf-357	1	163	transmitted	transmit	VERB
gujaf-357	1	164	in	in	ADP
gujaf-357	1	165	any	any	DET
gujaf-357	1	166	form	form	NOUN
gujaf-357	1	167	or	or	CCONJ
gujaf-357	1	168	by	by	ADP
gujaf-357	1	169	any	any	DET
gujaf-357	1	170	means	mean	NOUN
gujaf-357	1	171	be	be	AUX
gujaf-357	1	172	it	it	PRON
gujaf-357	1	173	mechanical	mechanical	ADJ
gujaf-357	1	174	,	,	PUNCT
gujaf-357	1	175	electrical	electrical	ADJ
gujaf-357	1	176	,	,	PUNCT
gujaf-357	1	177	photocopying	photocopying	NOUN
gujaf-357	1	178	,	,	PUNCT
gujaf-357	1	179	recording	recording	NOUN
gujaf-357	1	180	or	or	CCONJ
gujaf-357	1	181	otherwise	otherwise	ADV
gujaf-357	1	182	,	,	PUNCT
gujaf-357	1	183	without	without	ADP
gujaf-357	1	184	prior	prior	ADJ
gujaf-357	1	185	permission	permission	NOUN
gujaf-357	1	186	of	of	ADP
gujaf-357	1	187	the	the	DET
gujaf-357	1	188	copyright	copyright	NOUN
gujaf-357	1	189	owner	owner	NOUN
gujaf-357	1	190	.	.	PUNCT
gujaf-357	2	1	published	publish	VERB
gujaf-357	2	2	and	and	CCONJ
gujaf-357	2	3	printed	print	VERB
gujaf-357	2	4	by	by	ADP
gujaf-357	2	5	:	:	PUNCT
gujaf-357	2	6	ahmadu	ahmadu	PROPN
gujaf-357	2	7	bello	bello	PROPN
gujaf-357	2	8	university	university	PROPN
gujaf-357	2	9	press	press	NOUN
gujaf-357	2	10	limited	limit	VERB
gujaf-357	2	11	,	,	PUNCT
gujaf-357	2	12	zaria	zaria	PROPN
gujaf-357	2	13	kaduna	kaduna	PROPN
gujaf-357	2	14	state	state	PROPN
gujaf-357	2	15	,	,	PUNCT
gujaf-357	2	16	nigeria	nigeria	PROPN
gujaf-357	2	17	.	.	PUNCT
gujaf-357	3	1	tel	tel	ADP
gujaf-357	3	2	:	:	PUNCT
gujaf-357	3	3	08065949711	08065949711	NUM
gujaf-357	3	4	,	,	PUNCT
gujaf-357	3	5	069	069	NUM
gujaf-357	3	6	-	-	SYM
gujaf-357	3	7	879121	879121	NUM
gujaf-357	3	8	e	e	NOUN
gujaf-357	3	9	-	-	NOUN
gujaf-357	3	10	mail	mail	NOUN
gujaf-357	3	11	:	:	PUNCT
gujaf-357	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-357	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-357	4	1	website	website	NOUN
gujaf-357	4	2	:	:	PUNCT
gujaf-357	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-357	4	4	gusau	gusau	ADJ
gujaf-357	4	5	journal	journal	NOUN
gujaf-357	4	6	of	of	ADP
gujaf-357	4	7	accounting	accounting	NOUN
gujaf-357	4	8	and	and	CCONJ
gujaf-357	4	9	finance	finance	NOUN
gujaf-357	4	10	,	,	PUNCT
gujaf-357	4	11	vol	vol	NOUN
gujaf-357	4	12	.	.	PROPN
gujaf-357	4	13	5	5	NUM
gujaf-357	4	14	,	,	PUNCT
gujaf-357	4	15	issue	issue	NOUN
gujaf-357	4	16	1	1	NUM
gujaf-357	4	17	,	,	PUNCT
gujaf-357	4	18	april	april	PROPN
gujaf-357	4	19	,	,	PUNCT
gujaf-357	4	20	2024	2024	NUM
gujaf-357	4	21	3	3	NUM
gujaf-357	4	22	editorial	editorial	NOUN
gujaf-357	4	23	board	board	NOUN
gujaf-357	4	24	editor	editor	NOUN
gujaf-357	4	25	-	-	PUNCT
gujaf-357	4	26	in	in	ADP
gujaf-357	4	27	-	-	PUNCT
gujaf-357	4	28	chief	chief	NOUN
gujaf-357	4	29	:	:	PUNCT
gujaf-357	4	30	prof	prof	PROPN
gujaf-357	4	31	.	.	PUNCT
gujaf-357	4	32	shehu	shehu	PROPN
gujaf-357	4	33	usman	usman	PROPN
gujaf-357	4	34	hassan	hassan	PROPN
gujaf-357	4	35	department	department	PROPN
gujaf-357	4	36	of	of	ADP
gujaf-357	4	37	accounting	accounting	PROPN
gujaf-357	4	38	,	,	PUNCT
gujaf-357	4	39	federal	federal	ADJ
gujaf-357	4	40	university	university	PROPN
gujaf-357	4	41	of	of	ADP
gujaf-357	4	42	kashere	kashere	PROPN
gujaf-357	4	43	,	,	PUNCT
gujaf-357	4	44	gombe	gombe	ADJ
gujaf-357	4	45	state	state	NOUN
gujaf-357	4	46	.	.	PUNCT
gujaf-357	5	1	associate	associate	NOUN
gujaf-357	5	2	editor	editor	NOUN
gujaf-357	5	3	:	:	PUNCT
gujaf-357	5	4	dr	dr	PROPN
gujaf-357	5	5	.	.	PROPN
gujaf-357	5	6	muhammad	muhammad	PROPN
gujaf-357	5	7	mustapha	mustapha	PROPN
gujaf-357	5	8	bagudo	bagudo	PROPN
gujaf-357	5	9	department	department	PROPN
gujaf-357	5	10	of	of	ADP
gujaf-357	5	11	accounting	accounting	PROPN
gujaf-357	5	12	,	,	PUNCT
gujaf-357	5	13	ahmadu	ahmadu	PROPN
gujaf-357	5	14	bello	bello	PROPN
gujaf-357	5	15	university	university	PROPN
gujaf-357	5	16	zaria	zaria	PROPN
gujaf-357	5	17	,	,	PUNCT
gujaf-357	5	18	kaduna	kaduna	PROPN
gujaf-357	5	19	state	state	PROPN
gujaf-357	5	20	.	.	PUNCT
gujaf-357	6	1	managing	manage	VERB
gujaf-357	6	2	editor	editor	NOUN
gujaf-357	6	3	:	:	PUNCT
gujaf-357	6	4	umar	umar	PROPN
gujaf-357	6	5	farouk	farouk	PROPN
gujaf-357	6	6	abdulkarim	abdulkarim	PROPN
gujaf-357	6	7	department	department	PROPN
gujaf-357	6	8	of	of	ADP
gujaf-357	6	9	accounting	accounting	NOUN
gujaf-357	6	10	and	and	CCONJ
gujaf-357	6	11	finance	finance	NOUN
gujaf-357	6	12	,	,	PUNCT
gujaf-357	6	13	federal	federal	ADJ
gujaf-357	6	14	university	university	NOUN
gujaf-357	6	15	gusau	gusau	PROPN
gujaf-357	6	16	,	,	PUNCT
gujaf-357	6	17	zamfara	zamfara	PROPN
gujaf-357	6	18	state	state	PROPN
gujaf-357	6	19	.	.	PUNCT
gujaf-357	7	1	editorial	editorial	PROPN
gujaf-357	7	2	board	board	NOUN
gujaf-357	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-357	7	4	modu	modu	PROPN
gujaf-357	7	5	kumshe	kumshe	PROPN
gujaf-357	7	6	department	department	PROPN
gujaf-357	7	7	of	of	ADP
gujaf-357	7	8	accounting	accounting	PROPN
gujaf-357	7	9	,	,	PUNCT
gujaf-357	7	10	university	university	NOUN
gujaf-357	7	11	of	of	ADP
gujaf-357	7	12	maiduguri	maiduguri	PROPN
gujaf-357	7	13	,	,	PUNCT
gujaf-357	7	14	borno	borno	PROPN
gujaf-357	7	15	state	state	PROPN
gujaf-357	7	16	.	.	PUNCT
gujaf-357	8	1	prof	prof	PROPN
gujaf-357	8	2	ugochukwu	ugochukwu	PROPN
gujaf-357	8	3	c.	c.	PROPN
gujaf-357	8	4	nzewi	nzewi	VERB
gujaf-357	8	5	department	department	PROPN
gujaf-357	8	6	of	of	ADP
gujaf-357	8	7	accounting	accounting	PROPN
gujaf-357	8	8	,	,	PUNCT
gujaf-357	8	9	paul	paul	PROPN
gujaf-357	8	10	university	university	PROPN
gujaf-357	8	11	awka	awka	NOUN
gujaf-357	8	12	,	,	PUNCT
gujaf-357	8	13	anambra	anambra	PROPN
gujaf-357	8	14	state	state	PROPN
gujaf-357	8	15	.	.	PUNCT
gujaf-357	9	1	prof	prof	PROPN
gujaf-357	9	2	kabir	kabir	PROPN
gujaf-357	9	3	tahir	tahir	PROPN
gujaf-357	9	4	hamid	hamid	PROPN
gujaf-357	9	5	department	department	PROPN
gujaf-357	9	6	of	of	ADP
gujaf-357	9	7	accounting	accounting	PROPN
gujaf-357	9	8	,	,	PUNCT
gujaf-357	9	9	bayero	bayero	PROPN
gujaf-357	9	10	university	university	PROPN
gujaf-357	9	11	,	,	PUNCT
gujaf-357	9	12	kano	kano	PROPN
gujaf-357	9	13	,	,	PUNCT
gujaf-357	9	14	kano	kano	PROPN
gujaf-357	9	15	state	state	PROPN
gujaf-357	9	16	.	.	PUNCT
gujaf-357	10	1	prof	prof	PROPN
gujaf-357	10	2	.	.	PUNCT
gujaf-357	11	1	ekoja	ekoja	PROPN
gujaf-357	11	2	b.	b.	PROPN
gujaf-357	11	3	ekoja	ekoja	PROPN
gujaf-357	11	4	department	department	PROPN
gujaf-357	11	5	of	of	ADP
gujaf-357	11	6	accounting	accounting	PROPN
gujaf-357	11	7	,	,	PUNCT
gujaf-357	11	8	university	university	PROPN
gujaf-357	11	9	of	of	ADP
gujaf-357	11	10	jos	jos	PROPN
gujaf-357	11	11	.	.	PROPN
gujaf-357	11	12	prof	prof	PROPN
gujaf-357	11	13	.	.	PUNCT
gujaf-357	12	1	clifford	clifford	PROPN
gujaf-357	12	2	ofurum	ofurum	PROPN
gujaf-357	12	3	department	department	PROPN
gujaf-357	12	4	of	of	ADP
gujaf-357	12	5	accounting	accounting	PROPN
gujaf-357	12	6	,	,	PUNCT
gujaf-357	12	7	university	university	NOUN
gujaf-357	12	8	of	of	ADP
gujaf-357	12	9	portharcourt	portharcourt	PROPN
gujaf-357	12	10	,	,	PUNCT
gujaf-357	12	11	rivers	river	NOUN
gujaf-357	12	12	state	state	PROPN
gujaf-357	12	13	.	.	PUNCT
gujaf-357	13	1	prof	prof	PROPN
gujaf-357	13	2	.	.	PUNCT
gujaf-357	14	1	ahmad	ahmad	PROPN
gujaf-357	14	2	bello	bello	PROPN
gujaf-357	14	3	dogarawa	dogarawa	PROPN
gujaf-357	14	4	department	department	PROPN
gujaf-357	14	5	of	of	ADP
gujaf-357	14	6	accounting	accounting	NOUN
gujaf-357	14	7	,	,	PUNCT
gujaf-357	14	8	ahmadu	ahmadu	PROPN
gujaf-357	14	9	bello	bello	PROPN
gujaf-357	14	10	university	university	PROPN
gujaf-357	14	11	zaria	zaria	PROPN
gujaf-357	14	12	.	.	PUNCT
gujaf-357	15	1	prof	prof	PROPN
gujaf-357	15	2	.	.	PUNCT
gujaf-357	16	1	yusuf	yusuf	PROPN
gujaf-357	16	2	.	.	PUNCT
gujaf-357	17	1	b.	b.	PROPN
gujaf-357	17	2	rahman	rahman	PROPN
gujaf-357	17	3	department	department	PROPN
gujaf-357	17	4	of	of	ADP
gujaf-357	17	5	accounting	accounting	PROPN
gujaf-357	17	6	,	,	PUNCT
gujaf-357	17	7	lagos	lagos	NOUN
gujaf-357	17	8	state	state	PROPN
gujaf-357	17	9	university	university	PROPN
gujaf-357	17	10	,	,	PUNCT
gujaf-357	17	11	lagos	lagos	NOUN
gujaf-357	17	12	state	state	NOUN
gujaf-357	17	13	.	.	PUNCT
gujaf-357	18	1	prof	prof	PROPN
gujaf-357	18	2	.	.	PUNCT
gujaf-357	19	1	suleiman	suleiman	PROPN
gujaf-357	19	2	a.	a.	PROPN
gujaf-357	19	3	s.	s.	PROPN
gujaf-357	19	4	aruwa	aruwa	PROPN
gujaf-357	19	5	department	department	PROPN
gujaf-357	19	6	of	of	ADP
gujaf-357	19	7	accounting	accounting	PROPN
gujaf-357	19	8	,	,	PUNCT
gujaf-357	19	9	nasarawa	nasarawa	PROPN
gujaf-357	19	10	state	state	PROPN
gujaf-357	19	11	university	university	PROPN
gujaf-357	19	12	,	,	PUNCT
gujaf-357	19	13	keffi	keffi	PROPN
gujaf-357	19	14	,	,	PUNCT
gujaf-357	19	15	nasarawa	nasarawa	PROPN
gujaf-357	19	16	state	state	PROPN
gujaf-357	19	17	.	.	PUNCT
gujaf-357	20	1	prof	prof	PROPN
gujaf-357	20	2	.	.	PUNCT
gujaf-357	21	1	muhammad	muhammad	PROPN
gujaf-357	21	2	junaidu	junaidu	PROPN
gujaf-357	21	3	kurawa	kurawa	PROPN
gujaf-357	21	4	department	department	PROPN
gujaf-357	21	5	of	of	ADP
gujaf-357	21	6	accounting	accounting	PROPN
gujaf-357	21	7	,	,	PUNCT
gujaf-357	21	8	bayero	bayero	PROPN
gujaf-357	21	9	university	university	PROPN
gujaf-357	21	10	kano	kano	PROPN
gujaf-357	21	11	,	,	PUNCT
gujaf-357	21	12	kano	kano	PROPN
gujaf-357	21	13	state	state	PROPN
gujaf-357	21	14	.	.	PUNCT
gujaf-357	22	1	prof	prof	PROPN
gujaf-357	22	2	.	.	PUNCT
gujaf-357	23	1	muhammad	muhammad	PROPN
gujaf-357	23	2	habibu	habibu	ADJ
gujaf-357	23	3	sabari	sabari	PROPN
gujaf-357	23	4	department	department	PROPN
gujaf-357	23	5	of	of	ADP
gujaf-357	23	6	accounting	accounting	NOUN
gujaf-357	23	7	,	,	PUNCT
gujaf-357	23	8	ahmadu	ahmadu	PROPN
gujaf-357	23	9	bello	bello	PROPN
gujaf-357	23	10	university	university	PROPN
gujaf-357	23	11	,	,	PUNCT
gujaf-357	23	12	zaria	zaria	PROPN
gujaf-357	23	13	.	.	PUNCT
gujaf-357	23	14	prof	prof	PROPN
gujaf-357	23	15	.	.	PUNCT
gujaf-357	24	1	okpanachi	okpanachi	PROPN
gujaf-357	24	2	joshua	joshua	PROPN
gujaf-357	24	3	gusau	gusau	PROPN
gujaf-357	24	4	journal	journal	PROPN
gujaf-357	24	5	of	of	ADP
gujaf-357	24	6	accounting	accounting	NOUN
gujaf-357	24	7	and	and	CCONJ
gujaf-357	24	8	finance	finance	NOUN
gujaf-357	24	9	,	,	PUNCT
gujaf-357	24	10	vol	vol	NOUN
gujaf-357	24	11	.	.	PROPN
gujaf-357	24	12	5	5	NUM
gujaf-357	24	13	,	,	PUNCT
gujaf-357	24	14	issue	issue	NOUN
gujaf-357	24	15	1	1	NUM
gujaf-357	24	16	,	,	PUNCT
gujaf-357	24	17	april	april	PROPN
gujaf-357	24	18	,	,	PUNCT
gujaf-357	24	19	2024	2024	NUM
gujaf-357	24	20	4	4	NUM
gujaf-357	24	21	department	department	NOUN
gujaf-357	24	22	of	of	ADP
gujaf-357	24	23	accounting	accounting	NOUN
gujaf-357	24	24	and	and	CCONJ
gujaf-357	24	25	management	management	NOUN
gujaf-357	24	26	,	,	PUNCT
gujaf-357	24	27	nigerian	nigerian	ADJ
gujaf-357	24	28	defence	defence	PROPN
gujaf-357	24	29	academy	academy	PROPN
gujaf-357	24	30	,	,	PUNCT
gujaf-357	24	31	kaduna	kaduna	PROPN
gujaf-357	24	32	.	.	PROPN
gujaf-357	24	33	prof	prof	PROPN
gujaf-357	24	34	.	.	PUNCT
gujaf-357	25	1	hassan	hassan	PROPN
gujaf-357	25	2	ibrahim	ibrahim	PROPN
gujaf-357	25	3	department	department	PROPN
gujaf-357	25	4	of	of	ADP
gujaf-357	25	5	accounting	accounting	PROPN
gujaf-357	25	6	,	,	PUNCT
gujaf-357	25	7	ibb	ibb	NOUN
gujaf-357	25	8	university	university	NOUN
gujaf-357	25	9	,	,	PUNCT
gujaf-357	25	10	lapai	lapai	NOUN
gujaf-357	25	11	,	,	PUNCT
gujaf-357	25	12	niger	niger	NOUN
gujaf-357	25	13	state	state	NOUN
gujaf-357	25	14	.	.	PUNCT
gujaf-357	26	1	prof	prof	PROPN
gujaf-357	26	2	.	.	PUNCT
gujaf-357	27	1	ifeoma	ifeoma	PROPN
gujaf-357	27	2	mary	mary	PROPN
gujaf-357	27	3	okwo	okwo	PROPN
gujaf-357	27	4	department	department	PROPN
gujaf-357	27	5	of	of	ADP
gujaf-357	27	6	accounting	accounting	PROPN
gujaf-357	27	7	,	,	PUNCT
gujaf-357	27	8	enugu	enugu	PROPN
gujaf-357	27	9	state	state	PROPN
gujaf-357	27	10	university	university	PROPN
gujaf-357	27	11	of	of	ADP
gujaf-357	27	12	science	science	NOUN
gujaf-357	27	13	and	and	CCONJ
gujaf-357	27	14	technology	technology	NOUN
gujaf-357	27	15	,	,	PUNCT
gujaf-357	27	16	enugu	enugu	PROPN
gujaf-357	27	17	state	state	PROPN
gujaf-357	27	18	.	.	PUNCT
gujaf-357	28	1	prof	prof	PROPN
gujaf-357	28	2	.	.	PROPN
gujaf-357	29	1	aminu	aminu	PROPN
gujaf-357	29	2	isah	isah	PROPN
gujaf-357	29	3	department	department	PROPN
gujaf-357	29	4	of	of	ADP
gujaf-357	29	5	accounting	accounting	PROPN
gujaf-357	29	6	,	,	PUNCT
gujaf-357	29	7	bayero	bayero	PROPN
gujaf-357	29	8	university	university	PROPN
gujaf-357	29	9	,	,	PUNCT
gujaf-357	29	10	kano	kano	PROPN
gujaf-357	29	11	,	,	PUNCT
gujaf-357	29	12	kano	kano	PROPN
gujaf-357	29	13	state	state	PROPN
gujaf-357	29	14	.	.	PUNCT
gujaf-357	30	1	prof	prof	PROPN
gujaf-357	30	2	.	.	PUNCT
gujaf-357	31	1	ahmadu	ahmadu	PROPN
gujaf-357	31	2	bello	bello	PROPN
gujaf-357	31	3	department	department	PROPN
gujaf-357	31	4	of	of	ADP
gujaf-357	31	5	accounting	accounting	NOUN
gujaf-357	31	6	,	,	PUNCT
gujaf-357	31	7	ahmadu	ahmadu	PROPN
gujaf-357	31	8	bello	bello	PROPN
gujaf-357	31	9	university	university	PROPN
gujaf-357	31	10	,	,	PUNCT
gujaf-357	31	11	zaria	zaria	PROPN
gujaf-357	31	12	.	.	PUNCT
gujaf-357	32	1	prof	prof	PROPN
gujaf-357	32	2	.	.	PUNCT
gujaf-357	33	1	musa	musa	PROPN
gujaf-357	33	2	yelwa	yelwa	PROPN
gujaf-357	33	3	abubakar	abubakar	PROPN
gujaf-357	33	4	department	department	PROPN
gujaf-357	33	5	of	of	ADP
gujaf-357	33	6	accounting	accounting	PROPN
gujaf-357	33	7	,	,	PUNCT
gujaf-357	33	8	usmanu	usmanu	PROPN
gujaf-357	33	9	danfodiyo	danfodiyo	PROPN
gujaf-357	33	10	university	university	PROPN
gujaf-357	33	11	,	,	PUNCT
gujaf-357	33	12	sokoto	sokoto	PROPN
gujaf-357	33	13	state	state	PROPN
gujaf-357	33	14	.	.	PUNCT
gujaf-357	34	1	prof	prof	PROPN
gujaf-357	34	2	.	.	PUNCT
gujaf-357	35	1	salisu	salisu	PROPN
gujaf-357	35	2	abubakar	abubakar	PROPN
gujaf-357	35	3	department	department	PROPN
gujaf-357	35	4	of	of	ADP
gujaf-357	35	5	accounting	accounting	NOUN
gujaf-357	35	6	,	,	PUNCT
gujaf-357	35	7	ahmadu	ahmadu	PROPN
gujaf-357	35	8	bello	bello	PROPN
gujaf-357	35	9	university	university	PROPN
gujaf-357	35	10	zaria	zaria	PROPN
gujaf-357	35	11	,	,	PUNCT
gujaf-357	35	12	kaduna	kaduna	PROPN
gujaf-357	35	13	state	state	PROPN
gujaf-357	35	14	.	.	PUNCT
gujaf-357	36	1	prof	prof	PROPN
gujaf-357	36	2	.	.	PUNCT
gujaf-357	37	1	sunusi	sunusi	PROPN
gujaf-357	37	2	sa'ad	sa'ad	PROPN
gujaf-357	37	3	ahmad	ahmad	PROPN
gujaf-357	37	4	department	department	PROPN
gujaf-357	37	5	of	of	ADP
gujaf-357	37	6	accounting	accounting	PROPN
gujaf-357	37	7	,	,	PUNCT
gujaf-357	37	8	federal	federal	ADJ
gujaf-357	37	9	university	university	NOUN
gujaf-357	37	10	dutse	dutse	NOUN
gujaf-357	37	11	,	,	PUNCT
gujaf-357	37	12	jigawa	jigawa	PROPN
gujaf-357	37	13	state	state	PROPN
gujaf-357	37	14	.	.	PUNCT
gujaf-357	38	1	prof	prof	PROPN
gujaf-357	38	2	.	.	PUNCT
gujaf-357	39	1	isaq	isaq	PROPN
gujaf-357	39	2	alhaji	alhaji	PROPN
gujaf-357	39	3	samaila	samaila	PROPN
gujaf-357	39	4	department	department	PROPN
gujaf-357	39	5	of	of	ADP
gujaf-357	39	6	accounting	accounting	PROPN
gujaf-357	39	7	,	,	PUNCT
gujaf-357	39	8	bayero	bayero	PROPN
gujaf-357	39	9	university	university	NOUN
gujaf-357	39	10	,	,	PUNCT
gujaf-357	39	11	kano	kano	PROPN
gujaf-357	39	12	state	state	PROPN
gujaf-357	39	13	.	.	PUNCT
gujaf-357	40	1	dr	dr	PROPN
gujaf-357	40	2	.	.	PROPN
gujaf-357	40	3	fatima	fatima	PROPN
gujaf-357	40	4	alfa	alfa	PROPN
gujaf-357	40	5	department	department	PROPN
gujaf-357	40	6	of	of	ADP
gujaf-357	40	7	accounting	accounting	PROPN
gujaf-357	40	8	,	,	PUNCT
gujaf-357	40	9	university	university	NOUN
gujaf-357	40	10	of	of	ADP
gujaf-357	40	11	maiduguri	maiduguri	PROPN
gujaf-357	40	12	,	,	PUNCT
gujaf-357	40	13	borno	borno	PROPN
gujaf-357	40	14	state	state	PROPN
gujaf-357	40	15	.	.	PUNCT
gujaf-357	41	1	dr	dr	PROPN
gujaf-357	41	2	.	.	PROPN
gujaf-357	41	3	nasiru	nasiru	PROPN
gujaf-357	41	4	a.	a.	PROPN
gujaf-357	41	5	ka’oje	ka’oje	PROPN
gujaf-357	41	6	department	department	PROPN
gujaf-357	41	7	of	of	ADP
gujaf-357	41	8	accounting	accounting	PROPN
gujaf-357	41	9	,	,	PUNCT
gujaf-357	41	10	usmanu	usmanu	PROPN
gujaf-357	41	11	danfodiyo	danfodiyo	PROPN
gujaf-357	41	12	university	university	PROPN
gujaf-357	41	13	sokoto	sokoto	PROPN
gujaf-357	41	14	state	state	PROPN
gujaf-357	41	15	.	.	PUNCT
gujaf-357	42	1	dr	dr	PROPN
gujaf-357	42	2	.	.	PROPN
gujaf-357	42	3	aminu	aminu	PROPN
gujaf-357	42	4	abdullahi	abdullahi	PROPN
gujaf-357	42	5	department	department	PROPN
gujaf-357	42	6	of	of	ADP
gujaf-357	42	7	accounting	accounting	PROPN
gujaf-357	42	8	,	,	PUNCT
gujaf-357	42	9	usmanu	usmanu	PROPN
gujaf-357	42	10	danfodiyo	danfodiyo	PROPN
gujaf-357	42	11	university	university	PROPN
gujaf-357	42	12	sokoto	sokoto	PROPN
gujaf-357	42	13	,	,	PUNCT
gujaf-357	42	14	state	state	PROPN
gujaf-357	42	15	.	.	PUNCT
gujaf-357	43	1	dr	dr	PROPN
gujaf-357	43	2	.	.	PROPN
gujaf-357	43	3	onipeadebenege	onipeadebenege	PROPN
gujaf-357	43	4	yahaya	yahaya	PROPN
gujaf-357	43	5	department	department	PROPN
gujaf-357	43	6	of	of	ADP
gujaf-357	43	7	accounting	accounting	PROPN
gujaf-357	43	8	,	,	PUNCT
gujaf-357	43	9	nigerian	nigerian	ADJ
gujaf-357	43	10	defence	defence	PROPN
gujaf-357	43	11	academy	academy	PROPN
gujaf-357	43	12	,	,	PUNCT
gujaf-357	43	13	kaduna	kaduna	PROPN
gujaf-357	43	14	state	state	PROPN
gujaf-357	43	15	.	.	PUNCT
gujaf-357	44	1	dr	dr	PROPN
gujaf-357	44	2	.	.	PROPN
gujaf-357	44	3	saidu	saidu	PROPN
gujaf-357	44	4	adamu	adamu	PROPN
gujaf-357	44	5	department	department	PROPN
gujaf-357	44	6	of	of	ADP
gujaf-357	44	7	accounting	accounting	PROPN
gujaf-357	44	8	,	,	PUNCT
gujaf-357	44	9	federal	federal	ADJ
gujaf-357	44	10	university	university	PROPN
gujaf-357	44	11	of	of	ADP
gujaf-357	44	12	kashere	kashere	PROPN
gujaf-357	44	13	,	,	PUNCT
gujaf-357	44	14	gombe	gombe	ADJ
gujaf-357	44	15	state	state	NOUN
gujaf-357	44	16	.	.	PUNCT
gujaf-357	45	1	dr	dr	PROPN
gujaf-357	45	2	.	.	PROPN
gujaf-357	45	3	nasiru	nasiru	PROPN
gujaf-357	45	4	yunusa	yunusa	PROPN
gujaf-357	45	5	department	department	PROPN
gujaf-357	45	6	of	of	ADP
gujaf-357	45	7	accounting	accounting	NOUN
gujaf-357	45	8	,	,	PUNCT
gujaf-357	45	9	ahmadu	ahmadu	PROPN
gujaf-357	45	10	bello	bello	PROPN
gujaf-357	45	11	university	university	PROPN
gujaf-357	45	12	zaria	zaria	PROPN
gujaf-357	45	13	.	.	PUNCT
gujaf-357	46	1	dr	dr	PROPN
gujaf-357	46	2	.	.	PROPN
gujaf-357	46	3	aisha	aisha	PROPN
gujaf-357	46	4	nuhu	nuhu	PROPN
gujaf-357	46	5	muhammad	muhammad	PROPN
gujaf-357	46	6	department	department	PROPN
gujaf-357	46	7	of	of	ADP
gujaf-357	46	8	accounting	accounting	PROPN
gujaf-357	46	9	,	,	PUNCT
gujaf-357	46	10	ahmadu	ahmadu	PROPN
gujaf-357	46	11	bello	bello	PROPN
gujaf-357	46	12	university	university	PROPN
gujaf-357	46	13	zaria	zaria	PROPN
gujaf-357	46	14	.	.	PUNCT
gujaf-357	47	1	dr	dr	PROPN
gujaf-357	47	2	.	.	PROPN
gujaf-357	47	3	lawal	lawal	PROPN
gujaf-357	47	4	muhammad	muhammad	PROPN
gujaf-357	47	5	department	department	PROPN
gujaf-357	47	6	of	of	ADP
gujaf-357	47	7	accounting	accounting	PROPN
gujaf-357	47	8	,	,	PUNCT
gujaf-357	47	9	ahmadu	ahmadu	PROPN
gujaf-357	47	10	bello	bello	PROPN
gujaf-357	47	11	university	university	PROPN
gujaf-357	47	12	zaria	zaria	PROPN
gujaf-357	47	13	.	.	PUNCT
gujaf-357	48	1	gusau	gusau	PROPN
gujaf-357	48	2	journal	journal	PROPN
gujaf-357	48	3	of	of	ADP
gujaf-357	48	4	accounting	accounting	NOUN
gujaf-357	48	5	and	and	CCONJ
gujaf-357	48	6	finance	finance	NOUN
gujaf-357	48	7	,	,	PUNCT
gujaf-357	48	8	vol	vol	NOUN
gujaf-357	48	9	.	.	PROPN
gujaf-357	48	10	5	5	NUM
gujaf-357	48	11	,	,	PUNCT
gujaf-357	48	12	issue	issue	NOUN
gujaf-357	48	13	1	1	NUM
gujaf-357	48	14	,	,	PUNCT
gujaf-357	48	15	april	april	PROPN
gujaf-357	48	16	,	,	PUNCT
gujaf-357	48	17	2024	2024	NUM
gujaf-357	48	18	5	5	NUM
gujaf-357	48	19	dr	dr	PROPN
gujaf-357	48	20	.	.	PROPN
gujaf-357	48	21	farouk	farouk	PROPN
gujaf-357	48	22	adeza	adeza	PROPN
gujaf-357	48	23	school	school	NOUN
gujaf-357	48	24	of	of	ADP
gujaf-357	48	25	business	business	NOUN
gujaf-357	48	26	and	and	CCONJ
gujaf-357	48	27	entrepreneurship	entrepreneurship	NOUN
gujaf-357	48	28	,	,	PUNCT
gujaf-357	48	29	american	american	PROPN
gujaf-357	48	30	university	university	PROPN
gujaf-357	48	31	of	of	ADP
gujaf-357	48	32	nigeria	nigeria	PROPN
gujaf-357	48	33	,	,	PUNCT
gujaf-357	48	34	yola	yola	PROPN
gujaf-357	48	35	.	.	PUNCT
gujaf-357	49	1	dr	dr	PROPN
gujaf-357	49	2	.	.	PROPN
gujaf-357	49	3	bashir	bashir	PROPN
gujaf-357	49	4	umar	umar	PROPN
gujaf-357	49	5	farouk	farouk	PROPN
gujaf-357	49	6	department	department	PROPN
gujaf-357	49	7	of	of	ADP
gujaf-357	49	8	economics	economic	NOUN
gujaf-357	49	9	,	,	PUNCT
gujaf-357	49	10	federal	federal	ADJ
gujaf-357	49	11	university	university	NOUN
gujaf-357	49	12	gusau	gusau	PROPN
gujaf-357	49	13	,	,	PUNCT
gujaf-357	49	14	zamfara	zamfara	PROPN
gujaf-357	49	15	state	state	PROPN
gujaf-357	49	16	.	.	PUNCT
gujaf-357	50	1	dr	dr	PROPN
gujaf-357	50	2	emmanuel	emmanuel	PROPN
gujaf-357	50	3	omokhuale	omokhuale	PROPN
gujaf-357	50	4	department	department	PROPN
gujaf-357	50	5	of	of	ADP
gujaf-357	50	6	mathematics	mathematics	PROPN
gujaf-357	50	7	,	,	PUNCT
gujaf-357	50	8	federal	federal	ADJ
gujaf-357	50	9	university	university	NOUN
gujaf-357	50	10	gusau	gusau	NOUN
gujaf-357	50	11	,	,	PUNCT
gujaf-357	50	12	zamfara	zamfara	PROPN
gujaf-357	50	13	.	.	PUNCT
gujaf-357	51	1	state	state	PROPN
gujaf-357	51	2	advisory	advisory	PROPN
gujaf-357	51	3	board	board	NOUN
gujaf-357	51	4	members	members	PROPN
gujaf-357	51	5	prof	prof	PROPN
gujaf-357	51	6	.	.	PUNCT
gujaf-357	52	1	kabiru	kabiru	PROPN
gujaf-357	52	2	isah	isah	PROPN
gujaf-357	52	3	dandago	dandago	PROPN
gujaf-357	52	4	,	,	PUNCT
gujaf-357	52	5	bayero	bayero	PROPN
gujaf-357	52	6	university	university	PROPN
gujaf-357	52	7	kano	kano	PROPN
gujaf-357	52	8	,	,	PUNCT
gujaf-357	52	9	kano	kano	PROPN
gujaf-357	52	10	state	state	PROPN
gujaf-357	52	11	.	.	PUNCT
gujaf-357	53	1	prof	prof	PROPN
gujaf-357	53	2	a	a	DET
gujaf-357	53	3	m	m	NOUN
gujaf-357	53	4	bashir	bashir	NOUN
gujaf-357	53	5	,	,	PUNCT
gujaf-357	53	6	usmanu	usmanu	PROPN
gujaf-357	53	7	danfodiyo	danfodiyo	PROPN
gujaf-357	53	8	university	university	PROPN
gujaf-357	53	9	sokoto	sokoto	PROPN
gujaf-357	53	10	,	,	PUNCT
gujaf-357	53	11	sokoto	sokoto	PROPN
gujaf-357	53	12	state	state	PROPN
gujaf-357	53	13	.	.	PUNCT
gujaf-357	54	1	prof	prof	PROPN
gujaf-357	54	2	.	.	PUNCT
gujaf-357	55	1	muhammad	muhammad	PROPN
gujaf-357	55	2	tanko	tanko	PROPN
gujaf-357	55	3	,	,	PUNCT
gujaf-357	55	4	kaduna	kaduna	PROPN
gujaf-357	55	5	state	state	PROPN
gujaf-357	55	6	university	university	PROPN
gujaf-357	55	7	,	,	PUNCT
gujaf-357	55	8	kaduna	kaduna	PROPN
gujaf-357	55	9	.	.	PROPN
gujaf-357	55	10	prof	prof	PROPN
gujaf-357	55	11	.	.	PUNCT
gujaf-357	55	12	bayero	bayero	PROPN
gujaf-357	56	1	a	a	DET
gujaf-357	56	2	m	m	NOUN
gujaf-357	56	3	sabir	sabir	NOUN
gujaf-357	56	4	,	,	PUNCT
gujaf-357	56	5	usmanu	usmanu	PROPN
gujaf-357	56	6	danfodiyo	danfodiyo	PROPN
gujaf-357	56	7	university	university	PROPN
gujaf-357	56	8	sokoto	sokoto	PROPN
gujaf-357	56	9	,	,	PUNCT
gujaf-357	56	10	sokoto	sokoto	PROPN
gujaf-357	56	11	state	state	PROPN
gujaf-357	56	12	.	.	PUNCT
gujaf-357	57	1	prof	prof	PROPN
gujaf-357	57	2	.	.	PUNCT
gujaf-357	58	1	aliyu	aliyu	PROPN
gujaf-357	58	2	sulaiman	sulaiman	PROPN
gujaf-357	58	3	kantudu	kantudu	PROPN
gujaf-357	58	4	,	,	PUNCT
gujaf-357	58	5	bayero	bayero	PROPN
gujaf-357	58	6	university	university	PROPN
gujaf-357	58	7	kano	kano	PROPN
gujaf-357	58	8	,	,	PUNCT
gujaf-357	58	9	kano	kano	PROPN
gujaf-357	58	10	state	state	PROPN
gujaf-357	58	11	.	.	PUNCT
gujaf-357	59	1	editorial	editorial	PROPN
gujaf-357	59	2	secretary	secretary	PROPN
gujaf-357	59	3	yazid	yazid	PROPN
gujaf-357	59	4	kabir	kabir	PROPN
gujaf-357	59	5	ibrahim	ibrahim	PROPN
gujaf-357	59	6	department	department	PROPN
gujaf-357	59	7	of	of	ADP
gujaf-357	59	8	accounting	accounting	NOUN
gujaf-357	59	9	and	and	CCONJ
gujaf-357	59	10	finance	finance	NOUN
gujaf-357	59	11	,	,	PUNCT
gujaf-357	59	12	federal	federal	ADJ
gujaf-357	59	13	university	university	NOUN
gujaf-357	59	14	gusau	gusau	PROPN
gujaf-357	59	15	,	,	PUNCT
gujaf-357	59	16	zamfara	zamfara	PROPN
gujaf-357	59	17	state	state	PROPN
gujaf-357	59	18	.	.	PUNCT
gujaf-357	60	1	gusau	gusau	PROPN
gujaf-357	60	2	journal	journal	PROPN
gujaf-357	60	3	of	of	ADP
gujaf-357	60	4	accounting	accounting	NOUN
gujaf-357	60	5	and	and	CCONJ
gujaf-357	60	6	finance	finance	NOUN
gujaf-357	60	7	,	,	PUNCT
gujaf-357	60	8	vol	vol	NOUN
gujaf-357	60	9	.	.	PROPN
gujaf-357	60	10	5	5	NUM
gujaf-357	60	11	,	,	PUNCT
gujaf-357	60	12	issue	issue	NOUN
gujaf-357	60	13	1	1	NUM
gujaf-357	60	14	,	,	PUNCT
gujaf-357	60	15	april	april	PROPN
gujaf-357	60	16	,	,	PUNCT
gujaf-357	60	17	2024	2024	NUM
gujaf-357	60	18	6	6	NUM
gujaf-357	60	19	call	call	NOUN
gujaf-357	60	20	for	for	ADP
gujaf-357	60	21	papers	paper	NOUN
gujaf-357	60	22	the	the	DET
gujaf-357	60	23	editorial	editorial	ADJ
gujaf-357	60	24	board	board	NOUN
gujaf-357	60	25	of	of	ADP
gujaf-357	60	26	gusau	gusau	PROPN
gujaf-357	60	27	journal	journal	PROPN
gujaf-357	60	28	of	of	ADP
gujaf-357	60	29	accounting	accounting	NOUN
gujaf-357	60	30	and	and	CCONJ
gujaf-357	60	31	finance	finance	NOUN
gujaf-357	60	32	(	(	PUNCT
gujaf-357	60	33	gujaf	gujaf	NOUN
gujaf-357	60	34	)	)	PUNCT
gujaf-357	60	35	is	be	AUX
gujaf-357	60	36	hereby	hereby	ADV
gujaf-357	60	37	inviting	invite	VERB
gujaf-357	60	38	authors	author	NOUN
gujaf-357	60	39	to	to	PART
gujaf-357	60	40	submit	submit	VERB
gujaf-357	60	41	their	their	PRON
gujaf-357	60	42	unpublished	unpublished	ADJ
gujaf-357	60	43	manuscript	manuscript	NOUN
gujaf-357	60	44	for	for	ADP
gujaf-357	60	45	publication	publication	NOUN
gujaf-357	60	46	.	.	PUNCT
gujaf-357	61	1	the	the	DET
gujaf-357	61	2	journal	journal	NOUN
gujaf-357	61	3	is	be	AUX
gujaf-357	61	4	published	publish	VERB
gujaf-357	61	5	in	in	ADP
gujaf-357	61	6	two	two	NUM
gujaf-357	61	7	issues	issue	NOUN
gujaf-357	61	8	of	of	ADP
gujaf-357	61	9	april	april	PROPN
gujaf-357	61	10	and	and	CCONJ
gujaf-357	61	11	october	october	PROPN
gujaf-357	61	12	annually	annually	ADV
gujaf-357	61	13	.	.	PUNCT
gujaf-357	62	1	gujaf	gujaf	NOUN
gujaf-357	62	2	is	be	AUX
gujaf-357	62	3	a	a	DET
gujaf-357	62	4	double	double	ADJ
gujaf-357	62	5	-	-	PUNCT
gujaf-357	62	6	blind	blind	ADJ
gujaf-357	62	7	peer	peer	NOUN
gujaf-357	62	8	reviewed	review	VERB
gujaf-357	62	9	journal	journal	NOUN
gujaf-357	62	10	published	publish	VERB
gujaf-357	62	11	by	by	ADP
gujaf-357	62	12	the	the	DET
gujaf-357	62	13	department	department	NOUN
gujaf-357	62	14	of	of	ADP
gujaf-357	62	15	accounting	accounting	NOUN
gujaf-357	62	16	and	and	CCONJ
gujaf-357	62	17	finance	finance	NOUN
gujaf-357	62	18	,	,	PUNCT
gujaf-357	62	19	faculty	faculty	NOUN
gujaf-357	62	20	of	of	ADP
gujaf-357	62	21	management	management	NOUN
gujaf-357	62	22	and	and	CCONJ
gujaf-357	62	23	social	social	ADJ
gujaf-357	62	24	sciences	science	NOUN
gujaf-357	62	25	,	,	PUNCT
gujaf-357	62	26	federal	federal	ADJ
gujaf-357	62	27	university	university	NOUN
gujaf-357	62	28	gusau	gusau	NOUN
gujaf-357	62	29	,	,	PUNCT
gujaf-357	62	30	zamfara	zamfara	PROPN
gujaf-357	62	31	state	state	PROPN
gujaf-357	62	32	nigeria	nigeria	PROPN
gujaf-357	62	33	the	the	DET
gujaf-357	62	34	journal	journal	PROPN
gujaf-357	62	35	accepts	accept	VERB
gujaf-357	62	36	papers	paper	NOUN
gujaf-357	62	37	in	in	ADP
gujaf-357	62	38	all	all	DET
gujaf-357	62	39	areas	area	NOUN
gujaf-357	62	40	of	of	ADP
gujaf-357	62	41	accounting	accounting	NOUN
gujaf-357	62	42	and	and	CCONJ
gujaf-357	62	43	finance	finance	NOUN
gujaf-357	62	44	for	for	ADP
gujaf-357	62	45	publication	publication	NOUN
gujaf-357	62	46	which	which	PRON
gujaf-357	62	47	include	include	VERB
gujaf-357	62	48	:	:	PUNCT
gujaf-357	62	49	accounting	accounting	NOUN
gujaf-357	62	50	standards	standard	NOUN
gujaf-357	62	51	,	,	PUNCT
gujaf-357	62	52	accounting	account	VERB
gujaf-357	62	53	information	information	NOUN
gujaf-357	62	54	system	system	NOUN
gujaf-357	62	55	,	,	PUNCT
gujaf-357	62	56	financial	financial	ADJ
gujaf-357	62	57	reporting	reporting	NOUN
gujaf-357	62	58	,	,	PUNCT
gujaf-357	62	59	earnings	earning	NOUN
gujaf-357	62	60	management	management	NOUN
gujaf-357	62	61	,	,	PUNCT
gujaf-357	62	62	,	,	PUNCT
gujaf-357	62	63	auditing	auditing	NOUN
gujaf-357	62	64	and	and	CCONJ
gujaf-357	62	65	investigation	investigation	NOUN
gujaf-357	62	66	,	,	PUNCT
gujaf-357	62	67	auditing	auditing	NOUN
gujaf-357	62	68	and	and	CCONJ
gujaf-357	62	69	standards	standard	NOUN
gujaf-357	62	70	,	,	PUNCT
gujaf-357	62	71	public	public	ADJ
gujaf-357	62	72	sector	sector	NOUN
gujaf-357	62	73	accounting	accounting	NOUN
gujaf-357	62	74	and	and	CCONJ
gujaf-357	62	75	auditing	auditing	NOUN
gujaf-357	62	76	,	,	PUNCT
gujaf-357	62	77	taxation	taxation	NOUN
gujaf-357	62	78	and	and	CCONJ
gujaf-357	62	79	revenue	revenue	NOUN
gujaf-357	62	80	administration	administration	NOUN
gujaf-357	62	81	,	,	PUNCT
gujaf-357	62	82	corporate	corporate	ADJ
gujaf-357	62	83	governance	governance	NOUN
gujaf-357	62	84	issues	issue	NOUN
gujaf-357	62	85	,	,	PUNCT
gujaf-357	62	86	corporate	corporate	ADJ
gujaf-357	62	87	social	social	ADJ
gujaf-357	62	88	responsibility	responsibility	NOUN
gujaf-357	62	89	,	,	PUNCT
gujaf-357	62	90	sustainability	sustainability	NOUN
gujaf-357	62	91	and	and	CCONJ
gujaf-357	62	92	environmental	environmental	ADJ
gujaf-357	62	93	reporting	reporting	NOUN
gujaf-357	62	94	issue	issue	NOUN
gujaf-357	62	95	,	,	PUNCT
gujaf-357	62	96	information	information	NOUN
gujaf-357	62	97	and	and	CCONJ
gujaf-357	62	98	communication	communication	NOUN
gujaf-357	62	99	technology	technology	NOUN
gujaf-357	62	100	issues	issue	NOUN
gujaf-357	62	101	,	,	PUNCT
gujaf-357	62	102	bankruptcy	bankruptcy	NOUN
gujaf-357	62	103	prediction	prediction	NOUN
gujaf-357	62	104	,	,	PUNCT
gujaf-357	62	105	corporate	corporate	ADJ
gujaf-357	62	106	finance	finance	NOUN
gujaf-357	62	107	,	,	PUNCT
gujaf-357	62	108	personal	personal	ADJ
gujaf-357	62	109	finance	finance	NOUN
gujaf-357	62	110	,	,	PUNCT
gujaf-357	62	111	merger	merger	NOUN
gujaf-357	62	112	and	and	CCONJ
gujaf-357	62	113	acquisitions	acquisition	NOUN
gujaf-357	62	114	,	,	PUNCT
gujaf-357	62	115	capital	capital	NOUN
gujaf-357	62	116	structure	structure	NOUN
gujaf-357	62	117	,	,	PUNCT
gujaf-357	62	118	working	work	VERB
gujaf-357	62	119	capital	capital	NOUN
gujaf-357	62	120	management	management	NOUN
gujaf-357	62	121	,	,	PUNCT
gujaf-357	62	122	enterprises	enterprise	NOUN
gujaf-357	62	123	risk	risk	NOUN
gujaf-357	62	124	management	management	NOUN
gujaf-357	62	125	,	,	PUNCT
gujaf-357	62	126	entrepreneurship	entrepreneurship	NOUN
gujaf-357	62	127	,	,	PUNCT
gujaf-357	62	128	international	international	ADJ
gujaf-357	62	129	business	business	NOUN
gujaf-357	62	130	accounting	accounting	NOUN
gujaf-357	62	131	and	and	CCONJ
gujaf-357	62	132	finance	finance	NOUN
gujaf-357	62	133	,	,	PUNCT
gujaf-357	62	134	banking	banking	NOUN
gujaf-357	62	135	crises	crisis	NOUN
gujaf-357	62	136	,	,	PUNCT
gujaf-357	62	137	bank	bank	NOUN
gujaf-357	62	138	’s	’s	PART
gujaf-357	62	139	profitability	profitability	NOUN
gujaf-357	62	140	,	,	PUNCT
gujaf-357	62	141	risk	risk	NOUN
gujaf-357	62	142	and	and	CCONJ
gujaf-357	62	143	insurance	insurance	NOUN
gujaf-357	62	144	issue	issue	NOUN
gujaf-357	62	145	,	,	PUNCT
gujaf-357	62	146	islamic	islamic	ADJ
gujaf-357	62	147	finance	finance	NOUN
gujaf-357	62	148	,	,	PUNCT
gujaf-357	62	149	conventional	conventional	ADJ
gujaf-357	62	150	and	and	CCONJ
gujaf-357	62	151	islamic	islamic	ADJ
gujaf-357	62	152	banks	bank	NOUN
gujaf-357	62	153	and	and	CCONJ
gujaf-357	62	154	so	so	ADV
gujaf-357	62	155	forth	forth	ADV
gujaf-357	62	156	.	.	PUNCT
gujaf-357	63	1	guidelines	guideline	NOUN
gujaf-357	63	2	for	for	ADP
gujaf-357	63	3	submission	submission	NOUN
gujaf-357	63	4	and	and	CCONJ
gujaf-357	63	5	manuscript	manuscript	NOUN
gujaf-357	63	6	format	format	VERB
gujaf-357	63	7	the	the	DET
gujaf-357	63	8	submission	submission	NOUN
gujaf-357	63	9	language	language	NOUN
gujaf-357	63	10	is	be	AUX
gujaf-357	63	11	english	english	PROPN
gujaf-357	63	12	and	and	CCONJ
gujaf-357	63	13	must	must	AUX
gujaf-357	63	14	be	be	AUX
gujaf-357	63	15	a	a	DET
gujaf-357	63	16	well	well	ADV
gujaf-357	63	17	-	-	PUNCT
gujaf-357	63	18	researched	research	VERB
gujaf-357	63	19	original	original	ADJ
gujaf-357	63	20	manuscript	manuscript	NOUN
gujaf-357	63	21	that	that	PRON
gujaf-357	63	22	has	have	AUX
gujaf-357	63	23	not	not	PART
gujaf-357	63	24	previously	previously	ADV
gujaf-357	63	25	been	be	AUX
gujaf-357	63	26	submitted	submit	VERB
gujaf-357	63	27	elsewhere	elsewhere	ADV
gujaf-357	63	28	for	for	ADP
gujaf-357	63	29	publication	publication	NOUN
gujaf-357	63	30	.	.	PUNCT
gujaf-357	64	1	the	the	DET
gujaf-357	64	2	paper	paper	NOUN
gujaf-357	64	3	should	should	AUX
gujaf-357	64	4	not	not	PART
gujaf-357	64	5	exceed	exceed	VERB
gujaf-357	64	6	more	more	ADJ
gujaf-357	64	7	than	than	ADP
gujaf-357	64	8	15	15	NUM
gujaf-357	64	9	pages	page	NOUN
gujaf-357	64	10	on	on	ADP
gujaf-357	64	11	a4	a4	NOUN
gujaf-357	64	12	type	type	NOUN
gujaf-357	64	13	paper	paper	NOUN
gujaf-357	64	14	in	in	ADP
gujaf-357	64	15	ms	ms	ADJ
gujaf-357	64	16	-	-	PUNCT
gujaf-357	64	17	word	word	NOUN
gujaf-357	64	18	format	format	NOUN
gujaf-357	64	19	,	,	PUNCT
gujaf-357	64	20	1.5	1.5	NUM
gujaf-357	64	21	-	-	PUNCT
gujaf-357	64	22	line	line	NOUN
gujaf-357	64	23	spacing	spacing	NOUN
gujaf-357	64	24	,	,	PUNCT
gujaf-357	64	25	12	12	NUM
gujaf-357	64	26	font	font	NOUN
gujaf-357	64	27	size	size	NOUN
gujaf-357	64	28	in	in	ADP
gujaf-357	64	29	times	time	NOUN
gujaf-357	64	30	new	new	ADJ
gujaf-357	64	31	roman	roman	NOUN
gujaf-357	64	32	.	.	PUNCT
gujaf-357	65	1	manuscript	manuscript	NOUN
gujaf-357	65	2	should	should	AUX
gujaf-357	65	3	be	be	AUX
gujaf-357	65	4	tested	test	VERB
gujaf-357	65	5	for	for	ADP
gujaf-357	65	6	plagiarism	plagiarism	NOUN
gujaf-357	65	7	before	before	ADP
gujaf-357	65	8	submission	submission	NOUN
gujaf-357	65	9	,	,	PUNCT
gujaf-357	65	10	as	as	SCONJ
gujaf-357	65	11	the	the	DET
gujaf-357	65	12	maximum	maximum	ADJ
gujaf-357	65	13	similarity	similarity	NOUN
gujaf-357	65	14	index	index	NOUN
gujaf-357	65	15	acceptable	acceptable	ADJ
gujaf-357	65	16	by	by	ADP
gujaf-357	65	17	gujaf	gujaf	NOUN
gujaf-357	65	18	is	be	AUX
gujaf-357	65	19	25	25	NUM
gujaf-357	65	20	percent	percent	NOUN
gujaf-357	65	21	.	.	PUNCT
gujaf-357	66	1	furthermore	furthermore	ADV
gujaf-357	66	2	,	,	PUNCT
gujaf-357	66	3	the	the	DET
gujaf-357	66	4	length	length	NOUN
gujaf-357	66	5	of	of	ADP
gujaf-357	66	6	a	a	DET
gujaf-357	66	7	complete	complete	ADJ
gujaf-357	66	8	article	article	NOUN
gujaf-357	66	9	should	should	AUX
gujaf-357	66	10	not	not	PART
gujaf-357	66	11	exceed	exceed	VERB
gujaf-357	66	12	5000	5000	NUM
gujaf-357	66	13	words	word	NOUN
gujaf-357	66	14	including	include	VERB
gujaf-357	66	15	an	an	DET
gujaf-357	66	16	abstract	abstract	NOUN
gujaf-357	66	17	of	of	ADP
gujaf-357	66	18	not	not	PART
gujaf-357	66	19	more	more	ADJ
gujaf-357	66	20	than	than	ADP
gujaf-357	66	21	250	250	NUM
gujaf-357	66	22	words	word	NOUN
gujaf-357	66	23	with	with	ADP
gujaf-357	66	24	a	a	DET
gujaf-357	66	25	minimum	minimum	NOUN
gujaf-357	66	26	of	of	ADP
gujaf-357	66	27	four	four	NUM
gujaf-357	66	28	key	key	ADJ
gujaf-357	66	29	words	word	NOUN
gujaf-357	66	30	immediately	immediately	ADV
gujaf-357	66	31	after	after	ADP
gujaf-357	66	32	the	the	DET
gujaf-357	66	33	abstract	abstract	NOUN
gujaf-357	66	34	.	.	PUNCT
gujaf-357	67	1	all	all	DET
gujaf-357	67	2	references	reference	NOUN
gujaf-357	67	3	including	include	VERB
gujaf-357	67	4	in	in	ADP
gujaf-357	67	5	text	text	NOUN
gujaf-357	67	6	citation	citation	NOUN
gujaf-357	67	7	and	and	CCONJ
gujaf-357	67	8	reference	reference	NOUN
gujaf-357	67	9	list	list	NOUN
gujaf-357	67	10	,	,	PUNCT
gujaf-357	67	11	tables	table	NOUN
gujaf-357	67	12	and	and	CCONJ
gujaf-357	67	13	figures	figure	NOUN
gujaf-357	67	14	should	should	AUX
gujaf-357	67	15	be	be	AUX
gujaf-357	67	16	in	in	ADP
gujaf-357	67	17	line	line	NOUN
gujaf-357	67	18	with	with	ADP
gujaf-357	67	19	apa	apa	PROPN
gujaf-357	67	20	7th	7th	PROPN
gujaf-357	67	21	edition	edition	NOUN
gujaf-357	67	22	publication	publication	NOUN
gujaf-357	67	23	manual	manual	NOUN
gujaf-357	67	24	.	.	PUNCT
gujaf-357	68	1	finally	finally	ADV
gujaf-357	68	2	,	,	PUNCT
gujaf-357	68	3	manuscript	manuscript	NOUN
gujaf-357	68	4	should	should	AUX
gujaf-357	68	5	be	be	AUX
gujaf-357	68	6	send	send	VERB
gujaf-357	68	7	to	to	ADP
gujaf-357	68	8	our	our	PRON
gujaf-357	68	9	email	email	NOUN
gujaf-357	68	10	address	address	NOUN
gujaf-357	68	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-357	68	12	and	and	CCONJ
gujaf-357	68	13	a	a	DET
gujaf-357	68	14	copy	copy	NOUN
gujaf-357	68	15	to	to	ADP
gujaf-357	68	16	our	our	PRON
gujaf-357	68	17	website	website	NOUN
gujaf-357	68	18	on	on	ADP
gujaf-357	68	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-357	68	20	gusau	gusau	PROPN
gujaf-357	68	21	journal	journal	NOUN
gujaf-357	68	22	of	of	ADP
gujaf-357	68	23	accounting	accounting	NOUN
gujaf-357	68	24	and	and	CCONJ
gujaf-357	68	25	finance	finance	NOUN
gujaf-357	68	26	,	,	PUNCT
gujaf-357	68	27	vol	vol	NOUN
gujaf-357	68	28	.	.	PROPN
gujaf-357	68	29	5	5	NUM
gujaf-357	68	30	,	,	PUNCT
gujaf-357	68	31	issue	issue	NOUN
gujaf-357	68	32	1	1	NUM
gujaf-357	68	33	,	,	PUNCT
gujaf-357	68	34	april	april	PROPN
gujaf-357	68	35	,	,	PUNCT
gujaf-357	68	36	2024	2024	NUM
gujaf-357	68	37	7	7	NUM
gujaf-357	68	38	publication	publication	NOUN
gujaf-357	68	39	procedure	procedure	NOUN
gujaf-357	68	40	after	after	ADP
gujaf-357	68	41	receiving	receive	VERB
gujaf-357	68	42	a	a	DET
gujaf-357	68	43	manuscript	manuscript	NOUN
gujaf-357	68	44	that	that	PRON
gujaf-357	68	45	is	be	AUX
gujaf-357	68	46	within	within	ADP
gujaf-357	68	47	the	the	DET
gujaf-357	68	48	similarity	similarity	NOUN
gujaf-357	68	49	index	index	NOUN
gujaf-357	68	50	threshold	threshold	NOUN
gujaf-357	68	51	,	,	PUNCT
gujaf-357	68	52	a	a	DET
gujaf-357	68	53	confirmation	confirmation	NOUN
gujaf-357	68	54	email	email	NOUN
gujaf-357	68	55	will	will	AUX
gujaf-357	68	56	be	be	AUX
gujaf-357	68	57	send	send	VERB
gujaf-357	68	58	together	together	ADV
gujaf-357	68	59	with	with	ADP
gujaf-357	68	60	a	a	DET
gujaf-357	68	61	request	request	NOUN
gujaf-357	68	62	to	to	PART
gujaf-357	68	63	pay	pay	VERB
gujaf-357	68	64	a	a	DET
gujaf-357	68	65	review	review	NOUN
gujaf-357	68	66	proceeding	proceeding	NOUN
gujaf-357	68	67	fee	fee	NOUN
gujaf-357	68	68	.	.	PUNCT
gujaf-357	69	1	at	at	ADP
gujaf-357	69	2	this	this	DET
gujaf-357	69	3	point	point	NOUN
gujaf-357	69	4	,	,	PUNCT
gujaf-357	69	5	the	the	DET
gujaf-357	69	6	editorial	editorial	ADJ
gujaf-357	69	7	board	board	NOUN
gujaf-357	69	8	will	will	AUX
gujaf-357	69	9	take	take	VERB
gujaf-357	69	10	a	a	DET
gujaf-357	69	11	decision	decision	NOUN
gujaf-357	69	12	on	on	ADP
gujaf-357	69	13	accepting	accept	VERB
gujaf-357	69	14	,	,	PUNCT
gujaf-357	69	15	rejecting	reject	VERB
gujaf-357	69	16	or	or	CCONJ
gujaf-357	69	17	making	make	VERB
gujaf-357	69	18	a	a	DET
gujaf-357	69	19	resubmission	resubmission	NOUN
gujaf-357	69	20	of	of	ADP
gujaf-357	69	21	the	the	DET
gujaf-357	69	22	manuscript	manuscript	NOUN
gujaf-357	69	23	based	base	VERB
gujaf-357	69	24	on	on	ADP
gujaf-357	69	25	the	the	DET
gujaf-357	69	26	outcome	outcome	NOUN
gujaf-357	69	27	of	of	ADP
gujaf-357	69	28	the	the	DET
gujaf-357	69	29	double	double	ADJ
gujaf-357	69	30	-	-	PUNCT
gujaf-357	69	31	blind	blind	ADJ
gujaf-357	69	32	peer	peer	NOUN
gujaf-357	69	33	review	review	NOUN
gujaf-357	69	34	.	.	PUNCT
gujaf-357	70	1	those	those	DET
gujaf-357	70	2	authors	author	NOUN
gujaf-357	70	3	whose	whose	DET
gujaf-357	70	4	manuscript	manuscript	NOUN
gujaf-357	70	5	were	be	AUX
gujaf-357	70	6	accepted	accept	VERB
gujaf-357	70	7	for	for	ADP
gujaf-357	70	8	publication	publication	NOUN
gujaf-357	70	9	will	will	AUX
gujaf-357	70	10	be	be	AUX
gujaf-357	70	11	asked	ask	VERB
gujaf-357	70	12	to	to	PART
gujaf-357	70	13	pay	pay	VERB
gujaf-357	70	14	a	a	DET
gujaf-357	70	15	publication	publication	NOUN
gujaf-357	70	16	fee	fee	NOUN
gujaf-357	70	17	,	,	PUNCT
gujaf-357	70	18	after	after	ADP
gujaf-357	70	19	effecting	effect	VERB
gujaf-357	70	20	all	all	DET
gujaf-357	70	21	suggested	suggest	VERB
gujaf-357	70	22	corrections	correction	NOUN
gujaf-357	70	23	and	and	CCONJ
gujaf-357	70	24	changes	change	NOUN
gujaf-357	70	25	made	make	VERB
gujaf-357	70	26	on	on	ADP
gujaf-357	70	27	the	the	DET
gujaf-357	70	28	manuscript	manuscript	NOUN
gujaf-357	70	29	.	.	PUNCT
gujaf-357	71	1	all	all	DET
gujaf-357	71	2	corrected	correct	VERB
gujaf-357	71	3	papers	paper	NOUN
gujaf-357	71	4	returned	return	VERB
gujaf-357	71	5	within	within	ADP
gujaf-357	71	6	the	the	DET
gujaf-357	71	7	specified	specify	VERB
gujaf-357	71	8	time	time	NOUN
gujaf-357	71	9	frame	frame	NOUN
gujaf-357	71	10	will	will	AUX
gujaf-357	71	11	be	be	AUX
gujaf-357	71	12	published	publish	VERB
gujaf-357	71	13	in	in	ADP
gujaf-357	71	14	that	that	DET
gujaf-357	71	15	issue	issue	NOUN
gujaf-357	71	16	.	.	PUNCT
gujaf-357	72	1	payment	payment	NOUN
gujaf-357	72	2	details	detail	NOUN
gujaf-357	72	3	bank	bank	NOUN
gujaf-357	72	4	:	:	PUNCT
gujaf-357	72	5	fcmb	fcmb	PROPN
gujaf-357	72	6	account	account	PROPN
gujaf-357	72	7	number	number	NOUN
gujaf-357	72	8	:	:	PUNCT
gujaf-357	72	9	7278465011	7278465011	NUM
gujaf-357	72	10	account	account	NOUN
gujaf-357	72	11	name	name	NOUN
gujaf-357	72	12	:	:	PUNCT
gujaf-357	72	13	gusau	gusau	PROPN
gujaf-357	72	14	journal	journal	NOUN
gujaf-357	72	15	of	of	ADP
gujaf-357	72	16	accounting	accounting	NOUN
gujaf-357	72	17	and	and	CCONJ
gujaf-357	72	18	finance	finance	NOUN
gujaf-357	72	19	for	for	ADP
gujaf-357	72	20	inquiry	inquiry	NOUN
gujaf-357	72	21	the	the	DET
gujaf-357	72	22	head	head	NOUN
gujaf-357	72	23	,	,	PUNCT
gujaf-357	72	24	department	department	NOUN
gujaf-357	72	25	of	of	ADP
gujaf-357	72	26	accounting	accounting	NOUN
gujaf-357	72	27	and	and	CCONJ
gujaf-357	72	28	finance	finance	NOUN
gujaf-357	72	29	,	,	PUNCT
gujaf-357	72	30	federal	federal	ADJ
gujaf-357	72	31	university	university	NOUN
gujaf-357	72	32	gusau	gusau	PROPN
gujaf-357	72	33	,	,	PUNCT
gujaf-357	72	34	zamfara	zamfara	PROPN
gujaf-357	72	35	state	state	PROPN
gujaf-357	72	36	.	.	PUNCT
gujaf-357	73	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-357	74	1	+2348069393824	+2348069393824	PRON
gujaf-357	74	2	for	for	ADP
gujaf-357	74	3	more	more	ADJ
gujaf-357	74	4	information	information	NOUN
gujaf-357	74	5	,	,	PUNCT
gujaf-357	74	6	contact	contact	VERB
gujaf-357	74	7	the	the	DET
gujaf-357	74	8	editor	editor	NOUN
gujaf-357	74	9	-	-	PUNCT
gujaf-357	74	10	in	in	ADP
gujaf-357	74	11	-	-	PUNCT
gujaf-357	74	12	chief	chief	NOUN
gujaf-357	74	13	on	on	ADP
gujaf-357	74	14	+2348067766435	+2348067766435	NUM
gujaf-357	74	15	the	the	DET
gujaf-357	74	16	associate	associate	ADJ
gujaf-357	74	17	editor	editor	NOUN
gujaf-357	74	18	on	on	ADP
gujaf-357	74	19	+2348036057525	+2348036057525	NUM
gujaf-357	74	20	or	or	CCONJ
gujaf-357	74	21	visit	visit	VERB
gujaf-357	74	22	our	our	PRON
gujaf-357	74	23	website	website	NOUN
gujaf-357	74	24	on	on	ADP
gujaf-357	74	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-357	74	26	or	or	CCONJ
gujaf-357	74	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-357	74	28	gusau	gusau	ADJ
gujaf-357	74	29	journal	journal	NOUN
gujaf-357	74	30	of	of	ADP
gujaf-357	74	31	accounting	accounting	NOUN
gujaf-357	74	32	and	and	CCONJ
gujaf-357	74	33	finance	finance	NOUN
gujaf-357	74	34	,	,	PUNCT
gujaf-357	74	35	vol	vol	NOUN
gujaf-357	74	36	.	.	PROPN
gujaf-357	74	37	5	5	NUM
gujaf-357	74	38	,	,	PUNCT
gujaf-357	74	39	issue	issue	NOUN
gujaf-357	74	40	1	1	NUM
gujaf-357	74	41	,	,	PUNCT
gujaf-357	74	42	april	april	PROPN
gujaf-357	74	43	,	,	PUNCT
gujaf-357	74	44	2024	2024	NUM
gujaf-357	74	45	8	8	NUM
gujaf-357	74	46	contents	content	NOUN
gujaf-357	74	47	impact	impact	NOUN
gujaf-357	74	48	of	of	ADP
gujaf-357	74	49	audit	audit	NOUN
gujaf-357	74	50	quality	quality	NOUN
gujaf-357	74	51	on	on	ADP
gujaf-357	74	52	earnings	earning	NOUN
gujaf-357	74	53	management	management	NOUN
gujaf-357	74	54	of	of	ADP
gujaf-357	74	55	consumer	consumer	NOUN
gujaf-357	74	56	goods	good	NOUN
gujaf-357	74	57	firms	firm	NOUN
gujaf-357	74	58	in	in	ADP
gujaf-357	74	59	nigeria	nigeria	PROPN
gujaf-357	74	60	sirajo	sirajo	PROPN
gujaf-357	74	61	bappah	bappah	PROPN
gujaf-357	74	62	,	,	PUNCT
gujaf-357	74	63	auwal	auwal	PROPN
gujaf-357	74	64	saad	saad	PROPN
gujaf-357	74	65	,	,	PUNCT
gujaf-357	74	66	shehu	shehu	PROPN
gujaf-357	74	67	usman	usman	PROPN
gujaf-357	74	68	hassan	hassan	PROPN
gujaf-357	74	69	phd	phd	PROPN
gujaf-357	74	70	,	,	PUNCT
gujaf-357	74	71	saidu	saidu	PROPN
gujaf-357	74	72	adamu	adamu	PROPN
gujaf-357	74	73	phd	phd	PROPN
gujaf-357	74	74	board	board	PROPN
gujaf-357	74	75	characteristics	characteristic	NOUN
gujaf-357	74	76	and	and	CCONJ
gujaf-357	74	77	corporate	corporate	ADJ
gujaf-357	74	78	social	social	ADJ
gujaf-357	74	79	responsibility	responsibility	NOUN
gujaf-357	74	80	of	of	ADP
gujaf-357	74	81	listed	list	VERB
gujaf-357	74	82	oil	oil	NOUN
gujaf-357	74	83	and	and	CCONJ
gujaf-357	74	84	gas	gas	NOUN
gujaf-357	74	85	companies	company	NOUN
gujaf-357	74	86	in	in	ADP
gujaf-357	74	87	nigerian	nigerian	PROPN
gujaf-357	74	88	.	.	PUNCT
gujaf-357	75	1	aliyu	aliyu	PROPN
gujaf-357	75	2	abubakar	abubakar	PROPN
gujaf-357	75	3	,	,	PUNCT
gujaf-357	75	4	yunusa	yunusa	PROPN
gujaf-357	75	5	nasiru	nasiru	PROPN
gujaf-357	75	6	phd	phd	PROPN
gujaf-357	75	7	,	,	PUNCT
gujaf-357	75	8	dr	dr	PROPN
gujaf-357	75	9	.	.	PROPN
gujaf-357	75	10	umar	umar	PROPN
gujaf-357	75	11	abubakar	abubakar	PROPN
gujaf-357	75	12	board	board	PROPN
gujaf-357	75	13	characteristics	characteristic	NOUN
gujaf-357	75	14	and	and	CCONJ
gujaf-357	75	15	audit	audit	NOUN
gujaf-357	75	16	quality	quality	NOUN
gujaf-357	75	17	of	of	ADP
gujaf-357	75	18	listed	list	VERB
gujaf-357	75	19	consumer	consumer	NOUN
gujaf-357	75	20	goods	good	NOUN
gujaf-357	75	21	firms	firm	NOUN
gujaf-357	75	22	in	in	ADP
gujaf-357	75	23	nigeria	nigeria	PROPN
gujaf-357	75	24	aliyu	aliyu	PROPN
gujaf-357	75	25	shehu	shehu	PROPN
gujaf-357	75	26	usman	usman	PROPN
gujaf-357	75	27	,	,	PUNCT
gujaf-357	75	28	danson	danson	PROPN
gujaf-357	75	29	andrew	andrew	PROPN
gujaf-357	75	30	,	,	PUNCT
gujaf-357	75	31	abdullahi	abdullahi	PROPN
gujaf-357	75	32	bala	bala	PROPN
gujaf-357	75	33	ado	ado	PROPN
gujaf-357	75	34	liquidity	liquidity	PROPN
gujaf-357	75	35	risk	risk	NOUN
gujaf-357	75	36	and	and	CCONJ
gujaf-357	75	37	financial	financial	ADJ
gujaf-357	75	38	performance	performance	NOUN
gujaf-357	75	39	of	of	ADP
gujaf-357	75	40	listed	list	VERB
gujaf-357	75	41	deposit	deposit	NOUN
gujaf-357	75	42	money	money	NOUN
gujaf-357	75	43	banks	bank	NOUN
gujaf-357	75	44	in	in	ADP
gujaf-357	75	45	nigeria	nigeria	PROPN
gujaf-357	75	46	bashir	bashir	PROPN
gujaf-357	75	47	abdulrauf	abdulrauf	PROPN
gujaf-357	75	48	mohammed	mohammed	PROPN
gujaf-357	75	49	,	,	PUNCT
gujaf-357	75	50	aliyu	aliyu	PROPN
gujaf-357	75	51	ahmed	ahme	VERB
gujaf-357	75	52	abdullah	abdullah	PROPN
gujaf-357	75	53	phd	phd	PROPN
gujaf-357	75	54	,	,	PUNCT
gujaf-357	75	55	prof	prof	PROPN
gujaf-357	75	56	.	.	PUNCT
gujaf-357	76	1	salisu	salisu	PROPN
gujaf-357	76	2	mamman	mamman	PROPN
gujaf-357	76	3	ibrahim	ibrahim	PROPN
gujaf-357	76	4	yusuf	yusuf	PROPN
gujaf-357	76	5	phd	phd	PROPN
gujaf-357	76	6	,	,	PUNCT
gujaf-357	76	7	suleiman	suleiman	PROPN
gujaf-357	76	8	salami	salami	PROPN
gujaf-357	76	9	phd	phd	NOUN
gujaf-357	76	10	mediating	mediate	VERB
gujaf-357	76	11	effect	effect	NOUN
gujaf-357	76	12	of	of	ADP
gujaf-357	76	13	internal	internal	ADJ
gujaf-357	76	14	auditors	auditor	NOUN
gujaf-357	76	15	’	’	PART
gujaf-357	76	16	ethical	ethical	ADJ
gujaf-357	76	17	conduct	conduct	NOUN
gujaf-357	76	18	on	on	ADP
gujaf-357	76	19	the	the	DET
gujaf-357	76	20	relationship	relationship	NOUN
gujaf-357	76	21	between	between	ADP
gujaf-357	76	22	usage	usage	NOUN
gujaf-357	76	23	of	of	ADP
gujaf-357	76	24	information	information	NOUN
gujaf-357	76	25	technology	technology	NOUN
gujaf-357	76	26	,	,	PUNCT
gujaf-357	76	27	management	management	NOUN
gujaf-357	76	28	support	support	NOUN
gujaf-357	76	29	for	for	ADP
gujaf-357	76	30	internal	internal	ADJ
gujaf-357	76	31	audit	audit	NOUN
gujaf-357	76	32	department	department	NOUN
gujaf-357	76	33	,	,	PUNCT
gujaf-357	76	34	and	and	CCONJ
gujaf-357	76	35	internal	internal	ADJ
gujaf-357	76	36	audit	audit	NOUN
gujaf-357	76	37	effectiveness	effectiveness	NOUN
gujaf-357	76	38	:	:	PUNCT
gujaf-357	76	39	a	a	DET
gujaf-357	76	40	conceptual	conceptual	ADJ
gujaf-357	76	41	framework	framework	NOUN
gujaf-357	76	42	nura	nura	PROPN
gujaf-357	76	43	badamasi	badamasi	PROPN
gujaf-357	76	44	,	,	PUNCT
gujaf-357	76	45	adura	adura	NOUN
gujaf-357	76	46	binti	binti	PROPN
gujaf-357	76	47	ahmad	ahmad	PROPN
gujaf-357	76	48	information	information	PROPN
gujaf-357	76	49	asymmetry	asymmetry	NOUN
gujaf-357	76	50	and	and	CCONJ
gujaf-357	76	51	cost	cost	NOUN
gujaf-357	76	52	of	of	ADP
gujaf-357	76	53	capital	capital	NOUN
gujaf-357	76	54	:	:	PUNCT
gujaf-357	76	55	a	a	DET
gujaf-357	76	56	review	review	NOUN
gujaf-357	76	57	of	of	ADP
gujaf-357	76	58	empirical	empirical	ADJ
gujaf-357	76	59	evidence	evidence	NOUN
gujaf-357	76	60	sunusi	sunusi	PROPN
gujaf-357	76	61	ridwan	ridwan	PROPN
gujaf-357	76	62	ayagi	ayagi	PROPN
gujaf-357	76	63	phd	phd	PROPN
gujaf-357	76	64	,	,	PUNCT
gujaf-357	76	65	aca	aca	PROPN
gujaf-357	76	66	,	,	PUNCT
gujaf-357	76	67	rashida	rashida	PROPN
gujaf-357	76	68	lawal	lawal	PROPN
gujaf-357	76	69	,	,	PUNCT
gujaf-357	76	70	phd	phd	PROPN
gujaf-357	76	71	ceo	ceo	NOUN
gujaf-357	76	72	characteristics	characteristic	NOUN
gujaf-357	76	73	and	and	CCONJ
gujaf-357	76	74	financial	financial	ADJ
gujaf-357	76	75	reporting	reporting	NOUN
gujaf-357	76	76	quality	quality	NOUN
gujaf-357	76	77	in	in	ADP
gujaf-357	76	78	listed	list	VERB
gujaf-357	76	79	consumer	consumer	NOUN
gujaf-357	76	80	goods	good	NOUN
gujaf-357	76	81	companies	company	NOUN
gujaf-357	76	82	in	in	ADP
gujaf-357	76	83	nigeria	nigeria	PROPN
gujaf-357	76	84	okika	okika	PROPN
gujaf-357	76	85	nkiru	nkiru	PROPN
gujaf-357	76	86	philomena	philomena	PROPN
gujaf-357	76	87	,	,	PUNCT
gujaf-357	76	88	oyeneye	oyeneye	PROPN
gujaf-357	76	89	temitope	temitope	PROPN
gujaf-357	76	90	esther	esther	NOUN
gujaf-357	76	91	,	,	PUNCT
gujaf-357	76	92	abimboye	abimboye	NOUN
gujaf-357	76	93	mattew	mattew	NOUN
gujaf-357	76	94	idowu	idowu	PROPN
gujaf-357	76	95	ownership	ownership	NOUN
gujaf-357	76	96	structure	structure	NOUN
gujaf-357	76	97	and	and	CCONJ
gujaf-357	76	98	female	female	ADJ
gujaf-357	76	99	inclusion	inclusion	NOUN
gujaf-357	76	100	of	of	ADP
gujaf-357	76	101	listed	list	VERB
gujaf-357	76	102	financial	financial	ADJ
gujaf-357	76	103	firms	firm	NOUN
gujaf-357	76	104	in	in	ADP
gujaf-357	76	105	nigeria	nigeria	PROPN
gujaf-357	76	106	gbemigun	gbemigun	PROPN
gujaf-357	76	107	catherine	catherine	PROPN
gujaf-357	76	108	omoleye	omoleye	PROPN
gujaf-357	76	109	,	,	PUNCT
gujaf-357	76	110	alade	alade	PROPN
gujaf-357	76	111	muyiwa	muyiwa	PROPN
gujaf-357	76	112	ezekiel	ezekiel	PROPN
gujaf-357	76	113	phd	phd	PROPN
gujaf-357	76	114	impact	impact	NOUN
gujaf-357	76	115	of	of	ADP
gujaf-357	76	116	audit	audit	NOUN
gujaf-357	76	117	quality	quality	NOUN
gujaf-357	76	118	on	on	ADP
gujaf-357	76	119	firm	firm	NOUN
gujaf-357	76	120	’s	’s	PART
gujaf-357	76	121	performance	performance	NOUN
gujaf-357	76	122	of	of	ADP
gujaf-357	76	123	listed	list	VERB
gujaf-357	76	124	consumer	consumer	NOUN
gujaf-357	76	125	goods	good	NOUN
gujaf-357	76	126	firms	firm	NOUN
gujaf-357	76	127	in	in	ADP
gujaf-357	76	128	nigeria	nigeria	PROPN
gujaf-357	76	129	fatima	fatima	PROPN
gujaf-357	76	130	shehu	shehu	PROPN
gujaf-357	76	131	giwa	giwa	PROPN
gujaf-357	76	132	,	,	PUNCT
gujaf-357	76	133	gloria	gloria	PROPN
gujaf-357	76	134	pam	pam	PROPN
gujaf-357	76	135	dachomo	dachomo	PROPN
gujaf-357	76	136	,	,	PUNCT
gujaf-357	76	137	prof	prof	PROPN
gujaf-357	76	138	.	.	PUNCT
gujaf-357	77	1	benjamin	benjamin	PROPN
gujaf-357	77	2	kumai	kumai	PROPN
gujaf-357	77	3	gugong	gugong	PROPN
gujaf-357	77	4	,	,	PUNCT
gujaf-357	77	5	prof	prof	PROPN
gujaf-357	77	6	.	.	PROPN
gujaf-357	77	7	shehu	shehu	PROPN
gujaf-357	77	8	usman	usman	PROPN
gujaf-357	77	9	hassan	hassan	PROPN
gujaf-357	77	10	csr	csr	PROPN
gujaf-357	77	11	initiatives	initiative	NOUN
gujaf-357	77	12	and	and	CCONJ
gujaf-357	77	13	sustainability	sustainability	NOUN
gujaf-357	77	14	resilience	resilience	NOUN
gujaf-357	77	15	in	in	ADP
gujaf-357	77	16	nigeria	nigeria	PROPN
gujaf-357	77	17	's	's	PART
gujaf-357	77	18	oil	oil	NOUN
gujaf-357	77	19	and	and	CCONJ
gujaf-357	77	20	gas	gas	NOUN
gujaf-357	77	21	industry	industry	NOUN
gujaf-357	77	22	:	:	PUNCT
gujaf-357	77	23	a	a	DET
gujaf-357	77	24	pls	pls	ADJ
gujaf-357	77	25	-	-	PUNCT
gujaf-357	77	26	sem	sem	NOUN
gujaf-357	77	27	approach	approach	NOUN
gujaf-357	77	28	from	from	ADP
gujaf-357	77	29	local	local	ADJ
gujaf-357	77	30	communities	community	NOUN
gujaf-357	77	31	'	'	PART
gujaf-357	77	32	perspective	perspective	NOUN
gujaf-357	77	33	tajudeen	tajudeen	NUM
gujaf-357	77	34	alaburo	alaburo	NOUN
gujaf-357	77	35	,	,	PUNCT
gujaf-357	77	36	abdussalam	abdussalam	PROPN
gujaf-357	77	37	,	,	PUNCT
gujaf-357	77	38	abdulrahman	abdulrahman	PROPN
gujaf-357	77	39	abubakar	abubakar	PROPN
gujaf-357	77	40	,	,	PUNCT
gujaf-357	77	41	rofiat	rofiat	PROPN
gujaf-357	77	42	bolanle	bolanle	PROPN
gujaf-357	77	43	,	,	PUNCT
gujaf-357	77	44	tajudeen	tajudeen	PROPN
gujaf-357	77	45	,	,	PUNCT
gujaf-357	77	46	akeem	akeem	PROPN
gujaf-357	77	47	olamilekan	olamilekan	PROPN
gujaf-357	77	48	babatunde	babatunde	PROPN
gujaf-357	77	49	capital	capital	NOUN
gujaf-357	77	50	structure	structure	NOUN
gujaf-357	77	51	and	and	CCONJ
gujaf-357	77	52	the	the	DET
gujaf-357	77	53	financial	financial	ADJ
gujaf-357	77	54	performance	performance	NOUN
gujaf-357	77	55	of	of	ADP
gujaf-357	77	56	listed	list	VERB
gujaf-357	77	57	information	information	NOUN
gujaf-357	77	58	and	and	CCONJ
gujaf-357	77	59	communications	communication	NOUN
gujaf-357	77	60	technology	technology	NOUN
gujaf-357	77	61	firms	firm	NOUN
gujaf-357	77	62	in	in	ADP
gujaf-357	77	63	nigeria	nigeria	PROPN
gujaf-357	77	64	nasiru	nasiru	PROPN
gujaf-357	77	65	adamu	adamu	PROPN
gujaf-357	77	66	kanoma	kanoma	PROPN
gujaf-357	77	67	,	,	PUNCT
gujaf-357	77	68	nurudeen	nurudeen	ADJ
gujaf-357	77	69	usman	usman	PROPN
gujaf-357	77	70	miko	miko	PROPN
gujaf-357	77	71	,	,	PUNCT
gujaf-357	77	72	augustine	augustine	PROPN
gujaf-357	77	73	ayuba	ayuba	PROPN
gujaf-357	77	74	,	,	PUNCT
gujaf-357	77	75	idris	idris	PROPN
gujaf-357	77	76	mohammed	mohammed	PROPN
gujaf-357	77	77	,	,	PUNCT
gujaf-357	77	78	mark	mark	VERB
gujaf-357	77	79	g	g	PROPN
gujaf-357	77	80	,	,	PUNCT
gujaf-357	77	81	tagwai	tagwai	PROPN
gujaf-357	77	82	board	board	PROPN
gujaf-357	77	83	attributes	attribute	NOUN
gujaf-357	77	84	and	and	CCONJ
gujaf-357	77	85	sustainability	sustainability	NOUN
gujaf-357	77	86	reporting	reporting	NOUN
gujaf-357	77	87	of	of	ADP
gujaf-357	77	88	listed	list	VERB
gujaf-357	77	89	firms	firm	NOUN
gujaf-357	77	90	in	in	ADP
gujaf-357	77	91	nigeria	nigeria	PROPN
gujaf-357	77	92	idris	idris	PROPN
gujaf-357	77	93	mohammed	mohammed	PROPN
gujaf-357	77	94	,	,	PUNCT
gujaf-357	77	95	bejamin	bejamin	PROPN
gujaf-357	77	96	k	k	PROPN
gujaf-357	77	97	,	,	PUNCT
gujaf-357	77	98	gugong	gugong	PROPN
gujaf-357	77	99	,	,	PUNCT
gujaf-357	77	100	abdulrahman	abdulrahman	PROPN
gujaf-357	77	101	a	a	PRON
gujaf-357	77	102	,	,	PUNCT
gujaf-357	77	103	olorunloga	olorunloga	ADJ
gujaf-357	77	104	and	and	CCONJ
gujaf-357	77	105	mark	mark	NOUN
gujaf-357	77	106	,	,	PUNCT
gujaf-357	77	107	g	g	PROPN
gujaf-357	77	108	,	,	PUNCT
gujaf-357	77	109	tagwai	tagwai	PROPN
gujaf-357	77	110	profitability	profitability	NOUN
gujaf-357	77	111	and	and	CCONJ
gujaf-357	77	112	turnover	turnover	NOUN
gujaf-357	77	113	appraisal	appraisal	NOUN
gujaf-357	77	114	of	of	ADP
gujaf-357	77	115	listed	list	VERB
gujaf-357	77	116	deposit	deposit	NOUN
gujaf-357	77	117	money	money	NOUN
gujaf-357	77	118	banks	bank	NOUN
gujaf-357	77	119	in	in	ADP
gujaf-357	77	120	nigeria	nigeria	PROPN
gujaf-357	77	121	odogu	odogu	PROPN
gujaf-357	77	122	,	,	PUNCT
gujaf-357	77	123	terry	terry	PROPN
gujaf-357	77	124	keme	keme	PROPN
gujaf-357	77	125	zuode	zuode	PROPN
gujaf-357	77	126	(	(	PUNCT
gujaf-357	77	127	phd	phd	NOUN
gujaf-357	77	128	)	)	PUNCT
gujaf-357	77	129	and	and	CCONJ
gujaf-357	77	130	koroye	koroye	PROPN
gujaf-357	77	131	,	,	PUNCT
gujaf-357	77	132	amapamo	amapamo	PROPN
gujaf-357	77	133	stephen	stephen	PROPN
gujaf-357	77	134	gusau	gusau	PROPN
gujaf-357	77	135	journal	journal	PROPN
gujaf-357	77	136	of	of	ADP
gujaf-357	77	137	accounting	accounting	NOUN
gujaf-357	77	138	and	and	CCONJ
gujaf-357	77	139	finance	finance	NOUN
gujaf-357	77	140	,	,	PUNCT
gujaf-357	77	141	vol	vol	NOUN
gujaf-357	77	142	.	.	PROPN
gujaf-357	77	143	5	5	NUM
gujaf-357	77	144	,	,	PUNCT
gujaf-357	77	145	issue	issue	NOUN
gujaf-357	77	146	1	1	NUM
gujaf-357	77	147	,	,	PUNCT
gujaf-357	77	148	april	april	PROPN
gujaf-357	77	149	,	,	PUNCT
gujaf-357	77	150	2024	2024	NUM
gujaf-357	77	151	ix	ix	ADP
gujaf-357	77	152	board	board	NOUN
gujaf-357	77	153	attributes	attribute	NOUN
gujaf-357	77	154	and	and	CCONJ
gujaf-357	77	155	timeliness	timeliness	NOUN
gujaf-357	77	156	of	of	ADP
gujaf-357	77	157	financial	financial	ADJ
gujaf-357	77	158	reports	report	NOUN
gujaf-357	77	159	of	of	ADP
gujaf-357	77	160	listed	list	VERB
gujaf-357	77	161	non	non	ADJ
gujaf-357	77	162	-	-	ADJ
gujaf-357	77	163	financial	financial	ADJ
gujaf-357	77	164	firms	firm	NOUN
gujaf-357	77	165	in	in	ADP
gujaf-357	77	166	nigeria	nigeria	PROPN
gujaf-357	77	167	rashida	rashida	PROPN
gujaf-357	77	168	lawal	lawal	PROPN
gujaf-357	77	169	and	and	CCONJ
gujaf-357	77	170	kabir	kabir	PROPN
gujaf-357	77	171	hamid	hamid	PROPN
gujaf-357	77	172	tahir	tahir	PROPN
gujaf-357	77	173	board	board	PROPN
gujaf-357	77	174	independence	independence	NOUN
gujaf-357	77	175	and	and	CCONJ
gujaf-357	77	176	financial	financial	ADJ
gujaf-357	77	177	reporting	reporting	NOUN
gujaf-357	77	178	quality	quality	NOUN
gujaf-357	77	179	of	of	ADP
gujaf-357	77	180	listed	list	VERB
gujaf-357	77	181	oil	oil	NOUN
gujaf-357	77	182	and	and	CCONJ
gujaf-357	77	183	gas	gas	NOUN
gujaf-357	77	184	companies	company	NOUN
gujaf-357	77	185	in	in	ADP
gujaf-357	77	186	nigeria	nigeria	PROPN
gujaf-357	77	187	:	:	PUNCT
gujaf-357	77	188	moderated	moderate	VERB
gujaf-357	77	189	by	by	ADP
gujaf-357	77	190	firm	firm	ADJ
gujaf-357	77	191	size	size	NOUN
gujaf-357	77	192	adamu	adamu	PROPN
gujaf-357	77	193	lawal	lawal	PROPN
gujaf-357	77	194	bello	bello	PROPN
gujaf-357	77	195	,	,	PUNCT
gujaf-357	77	196	prof	prof	PROPN
gujaf-357	77	197	.	.	PUNCT
gujaf-357	78	1	j.	j.	PROPN
gujaf-357	78	2	okpanachi	okpanachi	PROPN
gujaf-357	78	3	,	,	PUNCT
gujaf-357	78	4	prof	prof	PROPN
gujaf-357	78	5	.	.	PUNCT
gujaf-357	79	1	t.	t.	PROPN
gujaf-357	79	2	nyor	nyor	PROPN
gujaf-357	79	3	and	and	CCONJ
gujaf-357	79	4	lateef	lateef	PROPN
gujaf-357	79	5	olumude	olumude	PROPN
gujaf-357	79	6	mustapha	mustapha	PROPN
gujaf-357	79	7	(	(	PUNCT
gujaf-357	79	8	ph.d	ph.d	PROPN
gujaf-357	79	9	)	)	PUNCT
gujaf-357	79	10	does	do	VERB
gujaf-357	79	11	esg	esg	PROPN
gujaf-357	79	12	investment	investment	NOUN
gujaf-357	79	13	impact	impact	NOUN
gujaf-357	79	14	the	the	DET
gujaf-357	79	15	financial	financial	ADJ
gujaf-357	79	16	sustainability	sustainability	NOUN
gujaf-357	79	17	of	of	ADP
gujaf-357	79	18	nigerian	nigerian	ADJ
gujaf-357	79	19	energy	energy	NOUN
gujaf-357	79	20	companies	company	NOUN
gujaf-357	79	21	:	:	PUNCT
gujaf-357	79	22	a	a	DET
gujaf-357	79	23	panel	panel	NOUN
gujaf-357	79	24	regression	regression	NOUN
gujaf-357	79	25	approach	approach	NOUN
gujaf-357	79	26	?	?	PUNCT
gujaf-357	80	1	tajudeen	tajudeen	NOUN
gujaf-357	80	2	alaburo	alaburo	PROPN
gujaf-357	80	3	,	,	PUNCT
gujaf-357	80	4	abdulsalam	abdulsalam	PROPN
gujaf-357	80	5	,	,	PUNCT
gujaf-357	80	6	abdulrahman	abdulrahman	PROPN
gujaf-357	80	7	abubakar	abubakar	PROPN
gujaf-357	80	8	and	and	CCONJ
gujaf-357	80	9	rofiat	rofiat	PROPN
gujaf-357	80	10	bolanle	bolanle	PROPN
gujaf-357	80	11	,	,	PUNCT
gujaf-357	80	12	tajudeen	tajudeen	PROPN
gujaf-357	80	13	board	board	NOUN
gujaf-357	80	14	characteristics	characteristic	NOUN
gujaf-357	80	15	and	and	CCONJ
gujaf-357	80	16	corporate	corporate	ADJ
gujaf-357	80	17	social	social	ADJ
gujaf-357	80	18	responsibilities	responsibility	NOUN
gujaf-357	80	19	of	of	ADP
gujaf-357	80	20	listed	list	VERB
gujaf-357	80	21	deposit	deposit	NOUN
gujaf-357	80	22	money	money	NOUN
gujaf-357	80	23	banks	bank	NOUN
gujaf-357	80	24	in	in	ADP
gujaf-357	80	25	nigeria	nigeria	PROPN
gujaf-357	80	26	saidu	saidu	PROPN
gujaf-357	80	27	,	,	PUNCT
gujaf-357	80	28	ibrahim	ibrahim	PROPN
gujaf-357	80	29	halidu	halidu	PROPN
gujaf-357	80	30	,	,	PUNCT
gujaf-357	80	31	ph.d	ph.d	PROPN
gujaf-357	80	32	,	,	PUNCT
gujaf-357	80	33	saidu	saidu	PROPN
gujaf-357	80	34	amina	amina	PROPN
gujaf-357	80	35	umar	umar	PROPN
gujaf-357	80	36	gusau	gusau	PROPN
gujaf-357	80	37	journal	journal	PROPN
gujaf-357	80	38	of	of	ADP
gujaf-357	80	39	accounting	accounting	NOUN
gujaf-357	80	40	and	and	CCONJ
gujaf-357	80	41	finance	finance	NOUN
gujaf-357	80	42	,	,	PUNCT
gujaf-357	80	43	vol	vol	NOUN
gujaf-357	80	44	.	.	PROPN
gujaf-357	80	45	5	5	NUM
gujaf-357	80	46	,	,	PUNCT
gujaf-357	80	47	issue	issue	NOUN
gujaf-357	80	48	1	1	NUM
gujaf-357	80	49	,	,	PUNCT
gujaf-357	80	50	april	april	PROPN
gujaf-357	80	51	,	,	PUNCT
gujaf-357	80	52	2024	2024	NUM
gujaf-357	80	53	348	348	NUM
gujaf-357	80	54	board	board	NOUN
gujaf-357	80	55	characteristics	characteristic	NOUN
gujaf-357	80	56	and	and	CCONJ
gujaf-357	80	57	corporate	corporate	ADJ
gujaf-357	80	58	social	social	ADJ
gujaf-357	80	59	responsibility	responsibility	NOUN
gujaf-357	80	60	of	of	ADP
gujaf-357	80	61	listed	list	VERB
gujaf-357	80	62	deposit	deposit	NOUN
gujaf-357	80	63	money	money	NOUN
gujaf-357	80	64	banks	bank	NOUN
gujaf-357	80	65	in	in	ADP
gujaf-357	80	66	nigeria	nigeria	PROPN
gujaf-357	80	67	saidu	saidu	PROPN
gujaf-357	80	68	,	,	PUNCT
gujaf-357	80	69	ibrahim	ibrahim	PROPN
gujaf-357	80	70	halidu	halidu	PROPN
gujaf-357	80	71	,	,	PUNCT
gujaf-357	80	72	ph.d	ph.d	PROPN
gujaf-357	80	73	.	.	PUNCT
gujaf-357	81	1	department	department	PROPN
gujaf-357	81	2	of	of	ADP
gujaf-357	81	3	financial	financial	ADJ
gujaf-357	81	4	reporting	reporting	NOUN
gujaf-357	81	5	anan	anan	PROPN
gujaf-357	81	6	university	university	PROPN
gujaf-357	81	7	kwall	kwall	PROPN
gujaf-357	81	8	,	,	PUNCT
gujaf-357	81	9	jos	jos	PROPN
gujaf-357	81	10	,	,	PUNCT
gujaf-357	81	11	plateau	plateau	NOUN
gujaf-357	81	12	state	state	PROPN
gujaf-357	81	13	,	,	PUNCT
gujaf-357	81	14	nigeria	nigeria	PROPN
gujaf-357	81	15	+2348037037875	+2348037037875	X
gujaf-357	81	16	saidu.halidu@gmail.com	saidu.halidu@gmail.com	X
gujaf-357	81	17	saidu	saidu	PROPN
gujaf-357	81	18	amina	amina	PROPN
gujaf-357	81	19	umar	umar	PROPN
gujaf-357	81	20	department	department	PROPN
gujaf-357	81	21	of	of	ADP
gujaf-357	81	22	accounting	accounting	PROPN
gujaf-357	81	23	nuhu	nuhu	NOUN
gujaf-357	81	24	polytechnique	polytechnique	PROPN
gujaf-357	81	25	zaria	zaria	PROPN
gujaf-357	81	26	.	.	PUNCT
gujaf-357	82	1	kaduna	kaduna	PROPN
gujaf-357	82	2	state	state	PROPN
gujaf-357	82	3	amynahumar@gmail.com	amynahumar@gmail.com	PROPN
gujaf-357	82	4	https://doi.org/10.57233/gujaf.v5i1.17	https://doi.org/10.57233/gujaf.v5i1.17	VERB
gujaf-357	82	5	abstract	abstract	ADJ
gujaf-357	82	6	understanding	understanding	NOUN
gujaf-357	82	7	how	how	SCONJ
gujaf-357	82	8	board	board	NOUN
gujaf-357	82	9	characteristics	characteristic	NOUN
gujaf-357	82	10	influence	influence	VERB
gujaf-357	82	11	corporate	corporate	ADJ
gujaf-357	82	12	social	social	ADJ
gujaf-357	82	13	responsibility	responsibility	NOUN
gujaf-357	82	14	(	(	PUNCT
gujaf-357	82	15	csr	csr	NOUN
gujaf-357	82	16	)	)	PUNCT
gujaf-357	82	17	remains	remain	VERB
gujaf-357	82	18	a	a	DET
gujaf-357	82	19	pressing	press	VERB
gujaf-357	82	20	concern	concern	NOUN
gujaf-357	82	21	for	for	ADP
gujaf-357	82	22	governance	governance	NOUN
gujaf-357	82	23	and	and	CCONJ
gujaf-357	82	24	sustainability	sustainability	NOUN
gujaf-357	82	25	in	in	ADP
gujaf-357	82	26	the	the	DET
gujaf-357	82	27	banking	banking	NOUN
gujaf-357	82	28	sector	sector	NOUN
gujaf-357	82	29	.	.	PUNCT
gujaf-357	83	1	this	this	DET
gujaf-357	83	2	study	study	NOUN
gujaf-357	83	3	examined	examine	VERB
gujaf-357	83	4	the	the	DET
gujaf-357	83	5	impact	impact	NOUN
gujaf-357	83	6	of	of	ADP
gujaf-357	83	7	board	board	NOUN
gujaf-357	83	8	characteristics	characteristic	NOUN
gujaf-357	83	9	measured	measure	VERB
gujaf-357	83	10	by	by	ADP
gujaf-357	83	11	board	board	NOUN
gujaf-357	83	12	size	size	NOUN
gujaf-357	83	13	,	,	PUNCT
gujaf-357	83	14	board	board	NOUN
gujaf-357	83	15	independence	independence	NOUN
gujaf-357	83	16	,	,	PUNCT
gujaf-357	83	17	and	and	CCONJ
gujaf-357	83	18	gender	gender	NOUN
gujaf-357	83	19	diversity	diversity	NOUN
gujaf-357	83	20	on	on	ADP
gujaf-357	83	21	the	the	DET
gujaf-357	83	22	csr	csr	X
gujaf-357	83	23	of	of	ADP
gujaf-357	83	24	listed	list	VERB
gujaf-357	83	25	deposit	deposit	NOUN
gujaf-357	83	26	money	money	NOUN
gujaf-357	83	27	banks	bank	NOUN
gujaf-357	83	28	in	in	ADP
gujaf-357	83	29	nigeria	nigeria	PROPN
gujaf-357	83	30	.	.	PUNCT
gujaf-357	84	1	the	the	DET
gujaf-357	84	2	research	research	NOUN
gujaf-357	84	3	adopted	adopt	VERB
gujaf-357	84	4	a	a	DET
gujaf-357	84	5	correlational	correlational	ADJ
gujaf-357	84	6	research	research	NOUN
gujaf-357	84	7	design	design	NOUN
gujaf-357	84	8	and	and	CCONJ
gujaf-357	84	9	utilized	utilize	VERB
gujaf-357	84	10	secondary	secondary	ADJ
gujaf-357	84	11	panel	panel	NOUN
gujaf-357	84	12	data	datum	NOUN
gujaf-357	84	13	spanning	span	VERB
gujaf-357	84	14	2014	2014	NUM
gujaf-357	84	15	to	to	ADP
gujaf-357	84	16	2023	2023	NUM
gujaf-357	84	17	,	,	PUNCT
gujaf-357	84	18	with	with	ADP
gujaf-357	84	19	a	a	DET
gujaf-357	84	20	population	population	NOUN
gujaf-357	84	21	of	of	ADP
gujaf-357	84	22	10	10	NUM
gujaf-357	84	23	listed	list	VERB
gujaf-357	84	24	banks	bank	NOUN
gujaf-357	84	25	and	and	CCONJ
gujaf-357	84	26	a	a	DET
gujaf-357	84	27	census	census	NOUN
gujaf-357	84	28	sample	sample	NOUN
gujaf-357	84	29	of	of	ADP
gujaf-357	84	30	all	all	PRON
gujaf-357	84	31	.	.	PUNCT
gujaf-357	85	1	data	datum	NOUN
gujaf-357	85	2	were	be	AUX
gujaf-357	85	3	sourced	source	VERB
gujaf-357	85	4	from	from	ADP
gujaf-357	85	5	publicly	publicly	ADV
gujaf-357	85	6	available	available	ADJ
gujaf-357	85	7	annual	annual	ADJ
gujaf-357	85	8	reports	report	NOUN
gujaf-357	85	9	and	and	CCONJ
gujaf-357	85	10	regulatory	regulatory	ADJ
gujaf-357	85	11	filings	filing	NOUN
gujaf-357	85	12	and	and	CCONJ
gujaf-357	85	13	analysed	analyse	VERB
gujaf-357	85	14	using	use	VERB
gujaf-357	85	15	simple	simple	ADJ
gujaf-357	85	16	multiple	multiple	ADJ
gujaf-357	85	17	regression	regression	NOUN
gujaf-357	85	18	within	within	ADP
gujaf-357	85	19	a	a	DET
gujaf-357	85	20	panel	panel	NOUN
gujaf-357	85	21	data	datum	NOUN
gujaf-357	85	22	framework	framework	NOUN
gujaf-357	85	23	.	.	PUNCT
gujaf-357	86	1	findings	finding	NOUN
gujaf-357	86	2	reveal	reveal	VERB
gujaf-357	86	3	that	that	SCONJ
gujaf-357	86	4	board	board	NOUN
gujaf-357	86	5	size	size	NOUN
gujaf-357	86	6	,	,	PUNCT
gujaf-357	86	7	board	board	NOUN
gujaf-357	86	8	independence	independence	NOUN
gujaf-357	86	9	,	,	PUNCT
gujaf-357	86	10	and	and	CCONJ
gujaf-357	86	11	gender	gender	NOUN
gujaf-357	86	12	diversity	diversity	NOUN
gujaf-357	86	13	each	each	PRON
gujaf-357	86	14	have	have	VERB
gujaf-357	86	15	a	a	DET
gujaf-357	86	16	statistically	statistically	ADV
gujaf-357	86	17	significant	significant	ADJ
gujaf-357	86	18	and	and	CCONJ
gujaf-357	86	19	positive	positive	ADJ
gujaf-357	86	20	influence	influence	NOUN
gujaf-357	86	21	on	on	ADP
gujaf-357	86	22	csr	csr	NOUN
gujaf-357	86	23	expenditures	expenditure	NOUN
gujaf-357	86	24	.	.	PUNCT
gujaf-357	87	1	the	the	DET
gujaf-357	87	2	study	study	NOUN
gujaf-357	87	3	concludes	conclude	VERB
gujaf-357	87	4	that	that	SCONJ
gujaf-357	87	5	effective	effective	ADJ
gujaf-357	87	6	board	board	NOUN
gujaf-357	87	7	composition	composition	NOUN
gujaf-357	87	8	especially	especially	ADV
gujaf-357	87	9	larger	large	ADJ
gujaf-357	87	10	,	,	PUNCT
gujaf-357	87	11	more	more	ADV
gujaf-357	87	12	independent	independent	ADJ
gujaf-357	87	13	,	,	PUNCT
gujaf-357	87	14	and	and	CCONJ
gujaf-357	87	15	gender	gender	NOUN
gujaf-357	87	16	-	-	PUNCT
gujaf-357	87	17	diverse	diverse	ADJ
gujaf-357	87	18	boards	board	NOUN
gujaf-357	87	19	enhances	enhance	VERB
gujaf-357	87	20	csr	csr	NOUN
gujaf-357	87	21	engagement	engagement	NOUN
gujaf-357	87	22	in	in	ADP
gujaf-357	87	23	the	the	DET
gujaf-357	87	24	nigerian	nigerian	ADJ
gujaf-357	87	25	banking	banking	NOUN
gujaf-357	87	26	context	context	NOUN
gujaf-357	87	27	.	.	PUNCT
gujaf-357	88	1	it	it	PRON
gujaf-357	88	2	recommends	recommend	VERB
gujaf-357	88	3	that	that	SCONJ
gujaf-357	88	4	banks	bank	NOUN
gujaf-357	88	5	strengthen	strengthen	VERB
gujaf-357	88	6	governance	governance	NOUN
gujaf-357	88	7	by	by	ADP
gujaf-357	88	8	expanding	expand	VERB
gujaf-357	88	9	board	board	NOUN
gujaf-357	88	10	size	size	NOUN
gujaf-357	88	11	,	,	PUNCT
gujaf-357	88	12	ensuring	ensure	VERB
gujaf-357	88	13	a	a	DET
gujaf-357	88	14	minimum	minimum	ADJ
gujaf-357	88	15	60	60	NUM
gujaf-357	88	16	%	%	NOUN
gujaf-357	88	17	representation	representation	NOUN
gujaf-357	88	18	of	of	ADP
gujaf-357	88	19	independent	independent	ADJ
gujaf-357	88	20	directors	director	NOUN
gujaf-357	88	21	,	,	PUNCT
gujaf-357	88	22	and	and	CCONJ
gujaf-357	88	23	increasing	increase	VERB
gujaf-357	88	24	female	female	ADJ
gujaf-357	88	25	participation	participation	NOUN
gujaf-357	88	26	to	to	ADP
gujaf-357	88	27	at	at	ADV
gujaf-357	88	28	least	least	ADV
gujaf-357	88	29	30	30	NUM
gujaf-357	88	30	%	%	NOUN
gujaf-357	88	31	in	in	ADP
gujaf-357	88	32	order	order	NOUN
gujaf-357	88	33	to	to	PART
gujaf-357	88	34	foster	foster	VERB
gujaf-357	88	35	more	more	ADV
gujaf-357	88	36	ethical	ethical	ADJ
gujaf-357	88	37	and	and	CCONJ
gujaf-357	88	38	socially	socially	ADV
gujaf-357	88	39	responsible	responsible	ADJ
gujaf-357	88	40	corporate	corporate	ADJ
gujaf-357	88	41	behaviour	behaviour	NOUN
gujaf-357	88	42	.	.	PUNCT
gujaf-357	89	1	keywords	keyword	NOUN
gujaf-357	89	2	:	:	PUNCT
gujaf-357	89	3	board	board	NOUN
gujaf-357	89	4	characteristics	characteristic	NOUN
gujaf-357	89	5	,	,	PUNCT
gujaf-357	89	6	csr	csr	NOUN
gujaf-357	89	7	,	,	PUNCT
gujaf-357	89	8	listed	list	VERB
gujaf-357	89	9	deposit	deposit	NOUN
gujaf-357	89	10	money	money	NOUN
gujaf-357	89	11	banks	bank	NOUN
gujaf-357	89	12	in	in	ADP
gujaf-357	89	13	nigeria	nigeria	PROPN
gujaf-357	89	14	1.0	1.0	NUM
gujaf-357	89	15	introduction	introduction	NOUN
gujaf-357	89	16	in	in	ADP
gujaf-357	89	17	recent	recent	ADJ
gujaf-357	89	18	years	year	NOUN
gujaf-357	89	19	,	,	PUNCT
gujaf-357	89	20	corporate	corporate	ADJ
gujaf-357	89	21	social	social	ADJ
gujaf-357	89	22	responsibility	responsibility	NOUN
gujaf-357	89	23	(	(	PUNCT
gujaf-357	89	24	csr	csr	NOUN
gujaf-357	89	25	)	)	PUNCT
gujaf-357	89	26	has	have	AUX
gujaf-357	89	27	transitioned	transition	VERB
gujaf-357	89	28	from	from	ADP
gujaf-357	89	29	being	be	AUX
gujaf-357	89	30	an	an	DET
gujaf-357	89	31	ancillary	ancillary	ADJ
gujaf-357	89	32	function	function	NOUN
gujaf-357	89	33	to	to	ADP
gujaf-357	89	34	a	a	DET
gujaf-357	89	35	central	central	ADJ
gujaf-357	89	36	component	component	NOUN
gujaf-357	89	37	of	of	ADP
gujaf-357	89	38	strategic	strategic	ADJ
gujaf-357	89	39	decision	decision	NOUN
gujaf-357	89	40	making	making	NOUN
gujaf-357	89	41	within	within	ADP
gujaf-357	89	42	corporations	corporation	NOUN
gujaf-357	89	43	,	,	PUNCT
gujaf-357	89	44	especially	especially	ADV
gujaf-357	89	45	in	in	ADP
gujaf-357	89	46	sectors	sector	NOUN
gujaf-357	89	47	with	with	ADP
gujaf-357	89	48	significant	significant	ADJ
gujaf-357	89	49	societal	societal	ADJ
gujaf-357	89	50	and	and	CCONJ
gujaf-357	89	51	environmental	environmental	ADJ
gujaf-357	89	52	interfaces	interface	NOUN
gujaf-357	89	53	.	.	PUNCT
gujaf-357	90	1	among	among	ADP
gujaf-357	90	2	financial	financial	ADJ
gujaf-357	90	3	institutions	institution	NOUN
gujaf-357	90	4	such	such	ADJ
gujaf-357	90	5	as	as	ADP
gujaf-357	90	6	deposit	deposit	NOUN
gujaf-357	90	7	money	money	NOUN
gujaf-357	90	8	banks	bank	NOUN
gujaf-357	90	9	in	in	ADP
gujaf-357	90	10	nigeria	nigeria	PROPN
gujaf-357	90	11	,	,	PUNCT
gujaf-357	90	12	csr	csr	X
gujaf-357	90	13	is	be	AUX
gujaf-357	90	14	gaining	gain	VERB
gujaf-357	90	15	relevance	relevance	NOUN
gujaf-357	90	16	as	as	SCONJ
gujaf-357	90	17	stakeholders	stakeholder	NOUN
gujaf-357	90	18	increasingly	increasingly	ADV
gujaf-357	90	19	demand	demand	VERB
gujaf-357	90	20	ethical	ethical	ADJ
gujaf-357	90	21	conduct	conduct	NOUN
gujaf-357	90	22	,	,	PUNCT
gujaf-357	90	23	transparency	transparency	NOUN
gujaf-357	90	24	,	,	PUNCT
gujaf-357	90	25	and	and	CCONJ
gujaf-357	90	26	accountability	accountability	NOUN
gujaf-357	90	27	(	(	PUNCT
gujaf-357	90	28	iredele	iredele	PROPN
gujaf-357	90	29	&	&	CCONJ
gujaf-357	90	30	ogunleye	ogunleye	NOUN
gujaf-357	90	31	,	,	PUNCT
gujaf-357	90	32	2021	2021	NUM
gujaf-357	90	33	)	)	PUNCT
gujaf-357	90	34	.	.	PUNCT
gujaf-357	91	1	these	these	DET
gujaf-357	91	2	institutions	institution	NOUN
gujaf-357	91	3	are	be	AUX
gujaf-357	91	4	expected	expect	VERB
gujaf-357	91	5	not	not	PART
gujaf-357	91	6	only	only	ADV
gujaf-357	91	7	to	to	PART
gujaf-357	91	8	provide	provide	VERB
gujaf-357	91	9	financial	financial	ADJ
gujaf-357	91	10	services	service	NOUN
gujaf-357	91	11	but	but	CCONJ
gujaf-357	91	12	also	also	ADV
gujaf-357	91	13	to	to	PART
gujaf-357	91	14	contribute	contribute	VERB
gujaf-357	91	15	to	to	ADP
gujaf-357	91	16	broader	broad	ADJ
gujaf-357	91	17	social	social	ADJ
gujaf-357	91	18	objectives	objective	NOUN
gujaf-357	91	19	including	include	VERB
gujaf-357	91	20	financial	financial	ADJ
gujaf-357	91	21	literacy	literacy	NOUN
gujaf-357	91	22	,	,	PUNCT
gujaf-357	91	23	environmental	environmental	ADJ
gujaf-357	91	24	sustainability	sustainability	NOUN
gujaf-357	91	25	,	,	PUNCT
gujaf-357	91	26	and	and	CCONJ
gujaf-357	91	27	community	community	NOUN
gujaf-357	91	28	development	development	NOUN
gujaf-357	91	29	.	.	PUNCT
gujaf-357	92	1	as	as	ADP
gujaf-357	92	2	such	such	ADJ
gujaf-357	92	3	,	,	PUNCT
gujaf-357	92	4	csr	csr	NOUN
gujaf-357	92	5	serves	serve	VERB
gujaf-357	92	6	as	as	ADP
gujaf-357	92	7	a	a	DET
gujaf-357	92	8	crucial	crucial	ADJ
gujaf-357	92	9	mechanism	mechanism	NOUN
gujaf-357	92	10	for	for	SCONJ
gujaf-357	92	11	banks	bank	NOUN
gujaf-357	92	12	to	to	PART
gujaf-357	92	13	build	build	VERB
gujaf-357	92	14	trust	trust	NOUN
gujaf-357	92	15	,	,	PUNCT
gujaf-357	92	16	enhance	enhance	VERB
gujaf-357	92	17	reputational	reputational	ADJ
gujaf-357	92	18	capital	capital	NOUN
gujaf-357	92	19	,	,	PUNCT
gujaf-357	92	20	and	and	CCONJ
gujaf-357	92	21	ensure	ensure	VERB
gujaf-357	92	22	sustainable	sustainable	ADJ
gujaf-357	92	23	stakeholder	stakeholder	NOUN
gujaf-357	92	24	engagement	engagement	NOUN
gujaf-357	92	25	.	.	PUNCT
gujaf-357	93	1	the	the	DET
gujaf-357	93	2	role	role	NOUN
gujaf-357	93	3	of	of	ADP
gujaf-357	93	4	nigerian	nigerian	ADJ
gujaf-357	93	5	banks	bank	NOUN
gujaf-357	93	6	in	in	ADP
gujaf-357	93	7	promoting	promote	VERB
gujaf-357	93	8	socio	socio	NOUN
gujaf-357	93	9	economic	economic	ADJ
gujaf-357	93	10	development	development	NOUN
gujaf-357	93	11	has	have	AUX
gujaf-357	93	12	become	become	VERB
gujaf-357	93	13	more	more	ADV
gujaf-357	93	14	prominent	prominent	ADJ
gujaf-357	93	15	in	in	ADP
gujaf-357	93	16	light	light	NOUN
gujaf-357	93	17	of	of	ADP
gujaf-357	93	18	regulatory	regulatory	ADJ
gujaf-357	93	19	pressures	pressure	NOUN
gujaf-357	93	20	and	and	CCONJ
gujaf-357	93	21	public	public	ADJ
gujaf-357	93	22	expectations	expectation	NOUN
gujaf-357	93	23	.	.	PUNCT
gujaf-357	94	1	central	central	ADJ
gujaf-357	94	2	bank	bank	PROPN
gujaf-357	94	3	of	of	ADP
gujaf-357	94	4	nigeria	nigeria	PROPN
gujaf-357	94	5	(	(	PUNCT
gujaf-357	94	6	cbn	cbn	PROPN
gujaf-357	94	7	)	)	PUNCT
gujaf-357	94	8	guidelines	guideline	NOUN
gujaf-357	94	9	and	and	CCONJ
gujaf-357	94	10	sustainability	sustainability	NOUN
gujaf-357	94	11	frameworks	framework	NOUN
gujaf-357	94	12	encourage	encourage	VERB
gujaf-357	94	13	financial	financial	ADJ
gujaf-357	94	14	institutions	institution	NOUN
gujaf-357	94	15	to	to	PART
gujaf-357	94	16	integrate	integrate	VERB
gujaf-357	94	17	environmental	environmental	ADJ
gujaf-357	94	18	,	,	PUNCT
gujaf-357	94	19	social	social	ADJ
gujaf-357	94	20	,	,	PUNCT
gujaf-357	94	21	and	and	CCONJ
gujaf-357	94	22	governance	governance	NOUN
gujaf-357	94	23	(	(	PUNCT
gujaf-357	94	24	esg	esg	NOUN
gujaf-357	94	25	)	)	PUNCT
gujaf-357	94	26	concerns	concern	NOUN
gujaf-357	94	27	into	into	ADP
gujaf-357	94	28	their	their	PRON
gujaf-357	94	29	operational	operational	ADJ
gujaf-357	94	30	models	model	NOUN
gujaf-357	94	31	(	(	PUNCT
gujaf-357	94	32	cbn	cbn	PROPN
gujaf-357	94	33	,	,	PUNCT
gujaf-357	94	34	2021	2021	NUM
gujaf-357	94	35	)	)	PUNCT
gujaf-357	94	36	.	.	PUNCT
gujaf-357	95	1	yet	yet	ADV
gujaf-357	95	2	,	,	PUNCT
gujaf-357	95	3	the	the	DET
gujaf-357	95	4	extent	extent	NOUN
gujaf-357	95	5	of	of	ADP
gujaf-357	95	6	csr	csr	NOUN
gujaf-357	95	7	adoption	adoption	NOUN
gujaf-357	95	8	across	across	ADP
gujaf-357	95	9	banks	bank	NOUN
gujaf-357	95	10	varies	varies	AUX
gujaf-357	95	11	widely	widely	ADV
gujaf-357	95	12	,	,	PUNCT
gujaf-357	95	13	often	often	ADV
gujaf-357	95	14	influenced	influence	VERB
gujaf-357	95	15	by	by	ADP
gujaf-357	95	16	internal	internal	ADJ
gujaf-357	95	17	governance	governance	NOUN
gujaf-357	95	18	dynamics	dynamic	NOUN
gujaf-357	95	19	.	.	PUNCT
gujaf-357	96	1	while	while	SCONJ
gujaf-357	96	2	some	some	DET
gujaf-357	96	3	banks	bank	NOUN
gujaf-357	96	4	actively	actively	ADV
gujaf-357	96	5	engage	engage	VERB
gujaf-357	96	6	in	in	ADP
gujaf-357	96	7	csr	csr	NOUN
gujaf-357	96	8	through	through	ADP
gujaf-357	96	9	education	education	NOUN
gujaf-357	96	10	sponsorships	sponsorship	NOUN
gujaf-357	96	11	,	,	PUNCT
gujaf-357	96	12	health	health	NOUN
gujaf-357	96	13	interventions	intervention	NOUN
gujaf-357	96	14	,	,	PUNCT
gujaf-357	96	15	and	and	CCONJ
gujaf-357	96	16	green	green	ADJ
gujaf-357	96	17	financing	financing	NOUN
gujaf-357	96	18	,	,	PUNCT
gujaf-357	96	19	others	other	NOUN
gujaf-357	96	20	merely	merely	ADV
gujaf-357	96	21	adopt	adopt	VERB
gujaf-357	96	22	superficial	superficial	ADJ
gujaf-357	96	23	gusau	gusau	ADJ
gujaf-357	96	24	journal	journal	NOUN
gujaf-357	96	25	of	of	ADP
gujaf-357	96	26	accounting	accounting	NOUN
gujaf-357	96	27	and	and	CCONJ
gujaf-357	96	28	finance	finance	NOUN
gujaf-357	96	29	,	,	PUNCT
gujaf-357	96	30	vol	vol	NOUN
gujaf-357	96	31	.	.	PROPN
gujaf-357	96	32	5	5	NUM
gujaf-357	96	33	,	,	PUNCT
gujaf-357	96	34	issue	issue	NOUN
gujaf-357	96	35	1	1	NUM
gujaf-357	96	36	,	,	PUNCT
gujaf-357	96	37	april	april	PROPN
gujaf-357	96	38	,	,	PUNCT
gujaf-357	96	39	2024	2024	NUM
gujaf-357	96	40	349	349	NUM
gujaf-357	96	41	programs	program	NOUN
gujaf-357	96	42	that	that	PRON
gujaf-357	96	43	lack	lack	VERB
gujaf-357	96	44	measurable	measurable	ADJ
gujaf-357	96	45	impact	impact	NOUN
gujaf-357	96	46	(	(	PUNCT
gujaf-357	96	47	ejechi	ejechi	PROPN
gujaf-357	96	48	&	&	CCONJ
gujaf-357	96	49	osadebe	osadebe	PROPN
gujaf-357	96	50	,	,	PUNCT
gujaf-357	96	51	2022	2022	NUM
gujaf-357	96	52	)	)	PUNCT
gujaf-357	96	53	.	.	PUNCT
gujaf-357	97	1	this	this	DET
gujaf-357	97	2	inconsistency	inconsistency	NOUN
gujaf-357	97	3	prompts	prompt	VERB
gujaf-357	97	4	questions	question	NOUN
gujaf-357	97	5	regarding	regard	VERB
gujaf-357	97	6	the	the	DET
gujaf-357	97	7	organizational	organizational	ADJ
gujaf-357	97	8	factors	factor	NOUN
gujaf-357	97	9	that	that	PRON
gujaf-357	97	10	enable	enable	VERB
gujaf-357	97	11	or	or	CCONJ
gujaf-357	97	12	constrain	constrain	VERB
gujaf-357	97	13	genuine	genuine	ADJ
gujaf-357	97	14	csr	csr	NOUN
gujaf-357	97	15	practices	practice	NOUN
gujaf-357	97	16	.	.	PUNCT
gujaf-357	98	1	importantly	importantly	ADV
gujaf-357	98	2	,	,	PUNCT
gujaf-357	98	3	csr	csr	X
gujaf-357	98	4	in	in	ADP
gujaf-357	98	5	the	the	DET
gujaf-357	98	6	nigerian	nigerian	ADJ
gujaf-357	98	7	banking	banking	NOUN
gujaf-357	98	8	sector	sector	NOUN
gujaf-357	98	9	is	be	AUX
gujaf-357	98	10	not	not	PART
gujaf-357	98	11	just	just	ADV
gujaf-357	98	12	a	a	DET
gujaf-357	98	13	compliance	compliance	NOUN
gujaf-357	98	14	issue	issue	NOUN
gujaf-357	98	15	it	it	PRON
gujaf-357	98	16	is	be	AUX
gujaf-357	98	17	a	a	DET
gujaf-357	98	18	strategic	strategic	ADJ
gujaf-357	98	19	imperative	imperative	NOUN
gujaf-357	98	20	that	that	PRON
gujaf-357	98	21	affects	affect	VERB
gujaf-357	98	22	competitiveness	competitiveness	NOUN
gujaf-357	98	23	and	and	CCONJ
gujaf-357	98	24	long	long	ADJ
gujaf-357	98	25	-	-	PUNCT
gujaf-357	98	26	term	term	NOUN
gujaf-357	98	27	viability	viability	NOUN
gujaf-357	98	28	.	.	PUNCT
gujaf-357	99	1	with	with	ADP
gujaf-357	99	2	increasing	increase	VERB
gujaf-357	99	3	digital	digital	ADJ
gujaf-357	99	4	disruption	disruption	NOUN
gujaf-357	99	5	,	,	PUNCT
gujaf-357	99	6	stakeholder	stakeholder	NOUN
gujaf-357	99	7	activism	activism	NOUN
gujaf-357	99	8	,	,	PUNCT
gujaf-357	99	9	and	and	CCONJ
gujaf-357	99	10	regulatory	regulatory	ADJ
gujaf-357	99	11	scrutiny	scrutiny	NOUN
gujaf-357	99	12	,	,	PUNCT
gujaf-357	99	13	banks	bank	NOUN
gujaf-357	99	14	must	must	AUX
gujaf-357	99	15	demonstrate	demonstrate	VERB
gujaf-357	99	16	commitment	commitment	NOUN
gujaf-357	99	17	to	to	ADP
gujaf-357	99	18	ethical	ethical	ADJ
gujaf-357	99	19	values	value	NOUN
gujaf-357	99	20	and	and	CCONJ
gujaf-357	99	21	sustainability	sustainability	NOUN
gujaf-357	99	22	.	.	PUNCT
gujaf-357	100	1	however	however	ADV
gujaf-357	100	2	,	,	PUNCT
gujaf-357	100	3	studies	study	NOUN
gujaf-357	100	4	have	have	AUX
gujaf-357	100	5	shown	show	VERB
gujaf-357	100	6	that	that	SCONJ
gujaf-357	100	7	in	in	ADP
gujaf-357	100	8	the	the	DET
gujaf-357	100	9	absence	absence	NOUN
gujaf-357	100	10	of	of	ADP
gujaf-357	100	11	strong	strong	ADJ
gujaf-357	100	12	internal	internal	ADJ
gujaf-357	100	13	governance	governance	NOUN
gujaf-357	100	14	,	,	PUNCT
gujaf-357	100	15	csr	csr	NOUN
gujaf-357	100	16	initiatives	initiative	NOUN
gujaf-357	100	17	may	may	AUX
gujaf-357	100	18	become	become	VERB
gujaf-357	100	19	perfunctory	perfunctory	ADJ
gujaf-357	100	20	,	,	PUNCT
gujaf-357	100	21	driven	drive	VERB
gujaf-357	100	22	more	more	ADV
gujaf-357	100	23	by	by	ADP
gujaf-357	100	24	reputational	reputational	ADJ
gujaf-357	100	25	concerns	concern	NOUN
gujaf-357	100	26	than	than	ADP
gujaf-357	100	27	by	by	ADP
gujaf-357	100	28	long	long	ADJ
gujaf-357	100	29	-	-	PUNCT
gujaf-357	100	30	term	term	NOUN
gujaf-357	100	31	stakeholder	stakeholder	NOUN
gujaf-357	100	32	value	value	NOUN
gujaf-357	100	33	creation	creation	NOUN
gujaf-357	100	34	(	(	PUNCT
gujaf-357	100	35	omole	omole	PROPN
gujaf-357	100	36	&	&	CCONJ
gujaf-357	100	37	abubakar	abubakar	PROPN
gujaf-357	100	38	,	,	PUNCT
gujaf-357	100	39	2021	2021	NUM
gujaf-357	100	40	)	)	PUNCT
gujaf-357	100	41	.	.	PUNCT
gujaf-357	101	1	this	this	PRON
gujaf-357	101	2	suggests	suggest	VERB
gujaf-357	101	3	that	that	SCONJ
gujaf-357	101	4	the	the	DET
gujaf-357	101	5	governance	governance	NOUN
gujaf-357	101	6	structure	structure	NOUN
gujaf-357	101	7	,	,	PUNCT
gujaf-357	101	8	particularly	particularly	ADV
gujaf-357	101	9	the	the	DET
gujaf-357	101	10	characteristics	characteristic	NOUN
gujaf-357	101	11	of	of	ADP
gujaf-357	101	12	the	the	DET
gujaf-357	101	13	board	board	NOUN
gujaf-357	101	14	of	of	ADP
gujaf-357	101	15	directors	director	NOUN
gujaf-357	101	16	,	,	PUNCT
gujaf-357	101	17	may	may	AUX
gujaf-357	101	18	significantly	significantly	ADV
gujaf-357	101	19	influence	influence	VERB
gujaf-357	101	20	the	the	DET
gujaf-357	101	21	nature	nature	NOUN
gujaf-357	101	22	and	and	CCONJ
gujaf-357	101	23	effectiveness	effectiveness	NOUN
gujaf-357	101	24	of	of	ADP
gujaf-357	101	25	csr	csr	NOUN
gujaf-357	101	26	efforts	effort	NOUN
gujaf-357	101	27	among	among	ADP
gujaf-357	101	28	nigerian	nigerian	ADJ
gujaf-357	101	29	banks	bank	NOUN
gujaf-357	101	30	.	.	PUNCT
gujaf-357	102	1	corporate	corporate	ADJ
gujaf-357	102	2	governance	governance	NOUN
gujaf-357	102	3	,	,	PUNCT
gujaf-357	102	4	through	through	ADP
gujaf-357	102	5	its	its	PRON
gujaf-357	102	6	mechanisms	mechanism	NOUN
gujaf-357	102	7	and	and	CCONJ
gujaf-357	102	8	structures	structure	NOUN
gujaf-357	102	9	,	,	PUNCT
gujaf-357	102	10	plays	play	VERB
gujaf-357	102	11	a	a	DET
gujaf-357	102	12	pivotal	pivotal	ADJ
gujaf-357	102	13	role	role	NOUN
gujaf-357	102	14	in	in	ADP
gujaf-357	102	15	shaping	shape	VERB
gujaf-357	102	16	corporate	corporate	ADJ
gujaf-357	102	17	ethics	ethic	NOUN
gujaf-357	102	18	and	and	CCONJ
gujaf-357	102	19	social	social	ADJ
gujaf-357	102	20	performance	performance	NOUN
gujaf-357	102	21	.	.	PUNCT
gujaf-357	103	1	among	among	ADP
gujaf-357	103	2	the	the	DET
gujaf-357	103	3	core	core	NOUN
gujaf-357	103	4	governance	governance	NOUN
gujaf-357	103	5	attributes	attribute	NOUN
gujaf-357	103	6	,	,	PUNCT
gujaf-357	103	7	board	board	NOUN
gujaf-357	103	8	size	size	NOUN
gujaf-357	103	9	,	,	PUNCT
gujaf-357	103	10	board	board	NOUN
gujaf-357	103	11	independence	independence	NOUN
gujaf-357	103	12	,	,	PUNCT
gujaf-357	103	13	and	and	CCONJ
gujaf-357	103	14	gender	gender	NOUN
gujaf-357	103	15	diversity	diversity	NOUN
gujaf-357	103	16	have	have	AUX
gujaf-357	103	17	emerged	emerge	VERB
gujaf-357	103	18	as	as	ADP
gujaf-357	103	19	critical	critical	ADJ
gujaf-357	103	20	variables	variable	NOUN
gujaf-357	103	21	that	that	PRON
gujaf-357	103	22	potentially	potentially	ADV
gujaf-357	103	23	affect	affect	VERB
gujaf-357	103	24	csr	csr	NOUN
gujaf-357	103	25	outcomes	outcome	NOUN
gujaf-357	103	26	.	.	PUNCT
gujaf-357	104	1	these	these	DET
gujaf-357	104	2	board	board	NOUN
gujaf-357	104	3	characteristics	characteristic	NOUN
gujaf-357	104	4	not	not	PART
gujaf-357	104	5	only	only	ADV
gujaf-357	104	6	determine	determine	VERB
gujaf-357	104	7	strategic	strategic	ADJ
gujaf-357	104	8	decision	decision	NOUN
gujaf-357	104	9	making	making	NOUN
gujaf-357	104	10	but	but	CCONJ
gujaf-357	104	11	also	also	ADV
gujaf-357	104	12	influence	influence	VERB
gujaf-357	104	13	how	how	SCONJ
gujaf-357	104	14	organizations	organization	NOUN
gujaf-357	104	15	balance	balance	NOUN
gujaf-357	104	16	profit	profit	NOUN
gujaf-357	104	17	motives	motive	NOUN
gujaf-357	104	18	with	with	ADP
gujaf-357	104	19	social	social	ADJ
gujaf-357	104	20	responsibilities	responsibility	NOUN
gujaf-357	104	21	(	(	PUNCT
gujaf-357	104	22	ararat	ararat	PROPN
gujaf-357	104	23	et	et	PROPN
gujaf-357	104	24	al	al	PROPN
gujaf-357	104	25	.	.	PROPN
gujaf-357	104	26	,	,	PUNCT
gujaf-357	104	27	2021	2021	NUM
gujaf-357	104	28	)	)	PUNCT
gujaf-357	104	29	.	.	PUNCT
gujaf-357	105	1	in	in	ADP
gujaf-357	105	2	the	the	DET
gujaf-357	105	3	nigerian	nigerian	ADJ
gujaf-357	105	4	banking	banking	NOUN
gujaf-357	105	5	context	context	NOUN
gujaf-357	105	6	,	,	PUNCT
gujaf-357	105	7	where	where	SCONJ
gujaf-357	105	8	corporate	corporate	ADJ
gujaf-357	105	9	governance	governance	NOUN
gujaf-357	105	10	reforms	reform	NOUN
gujaf-357	105	11	have	have	AUX
gujaf-357	105	12	gained	gain	VERB
gujaf-357	105	13	momentum	momentum	NOUN
gujaf-357	105	14	in	in	ADP
gujaf-357	105	15	recent	recent	ADJ
gujaf-357	105	16	years	year	NOUN
gujaf-357	105	17	,	,	PUNCT
gujaf-357	105	18	understanding	understand	VERB
gujaf-357	105	19	how	how	SCONJ
gujaf-357	105	20	these	these	DET
gujaf-357	105	21	factors	factor	NOUN
gujaf-357	105	22	relate	relate	VERB
gujaf-357	105	23	to	to	ADP
gujaf-357	105	24	csr	csr	NOUN
gujaf-357	105	25	practices	practice	NOUN
gujaf-357	105	26	is	be	AUX
gujaf-357	105	27	both	both	PRON
gujaf-357	105	28	timely	timely	ADJ
gujaf-357	105	29	and	and	CCONJ
gujaf-357	105	30	necessary	necessary	ADJ
gujaf-357	105	31	.	.	PUNCT
gujaf-357	106	1	board	board	NOUN
gujaf-357	106	2	size	size	NOUN
gujaf-357	106	3	refers	refer	VERB
gujaf-357	106	4	to	to	ADP
gujaf-357	106	5	the	the	DET
gujaf-357	106	6	total	total	ADJ
gujaf-357	106	7	number	number	NOUN
gujaf-357	106	8	of	of	ADP
gujaf-357	106	9	directors	director	NOUN
gujaf-357	106	10	on	on	ADP
gujaf-357	106	11	a	a	DET
gujaf-357	106	12	company	company	NOUN
gujaf-357	106	13	’s	’s	PART
gujaf-357	106	14	board	board	NOUN
gujaf-357	106	15	.	.	PUNCT
gujaf-357	107	1	a	a	DET
gujaf-357	107	2	sufficiently	sufficiently	ADV
gujaf-357	107	3	large	large	ADJ
gujaf-357	107	4	board	board	NOUN
gujaf-357	107	5	is	be	AUX
gujaf-357	107	6	often	often	ADV
gujaf-357	107	7	associated	associate	VERB
gujaf-357	107	8	with	with	ADP
gujaf-357	107	9	a	a	DET
gujaf-357	107	10	diversity	diversity	NOUN
gujaf-357	107	11	of	of	ADP
gujaf-357	107	12	skills	skill	NOUN
gujaf-357	107	13	,	,	PUNCT
gujaf-357	107	14	experiences	experience	NOUN
gujaf-357	107	15	,	,	PUNCT
gujaf-357	107	16	and	and	CCONJ
gujaf-357	107	17	perspectives	perspective	NOUN
gujaf-357	107	18	,	,	PUNCT
gujaf-357	107	19	which	which	PRON
gujaf-357	107	20	can	can	AUX
gujaf-357	107	21	enrich	enrich	VERB
gujaf-357	107	22	decision	decision	NOUN
gujaf-357	107	23	-	-	PUNCT
gujaf-357	107	24	making	make	VERB
gujaf-357	107	25	processes	process	NOUN
gujaf-357	107	26	and	and	CCONJ
gujaf-357	107	27	promote	promote	VERB
gujaf-357	107	28	csr	csr	NOUN
gujaf-357	107	29	engagement	engagement	NOUN
gujaf-357	107	30	(	(	PUNCT
gujaf-357	107	31	kajola	kajola	PROPN
gujaf-357	107	32	et	et	PROPN
gujaf-357	107	33	al	al	PROPN
gujaf-357	107	34	.	.	PROPN
gujaf-357	107	35	,	,	PUNCT
gujaf-357	107	36	2023	2023	NUM
gujaf-357	107	37	)	)	PUNCT
gujaf-357	107	38	.	.	PUNCT
gujaf-357	108	1	larger	large	ADJ
gujaf-357	108	2	boards	board	NOUN
gujaf-357	108	3	are	be	AUX
gujaf-357	108	4	also	also	ADV
gujaf-357	108	5	more	more	ADV
gujaf-357	108	6	likely	likely	ADJ
gujaf-357	108	7	to	to	PART
gujaf-357	108	8	include	include	VERB
gujaf-357	108	9	directors	director	NOUN
gujaf-357	108	10	with	with	ADP
gujaf-357	108	11	specialized	specialized	ADJ
gujaf-357	108	12	knowledge	knowledge	NOUN
gujaf-357	108	13	in	in	ADP
gujaf-357	108	14	sustainability	sustainability	NOUN
gujaf-357	108	15	or	or	CCONJ
gujaf-357	108	16	stakeholder	stakeholder	NOUN
gujaf-357	108	17	engagement	engagement	NOUN
gujaf-357	108	18	,	,	PUNCT
gujaf-357	108	19	thereby	thereby	ADV
gujaf-357	108	20	fostering	foster	VERB
gujaf-357	108	21	a	a	DET
gujaf-357	108	22	broader	broad	ADJ
gujaf-357	108	23	appreciation	appreciation	NOUN
gujaf-357	108	24	of	of	ADP
gujaf-357	108	25	social	social	ADJ
gujaf-357	108	26	responsibility	responsibility	NOUN
gujaf-357	108	27	issues	issue	NOUN
gujaf-357	108	28	(	(	PUNCT
gujaf-357	108	29	adegbite	adegbite	PROPN
gujaf-357	108	30	et	et	PROPN
gujaf-357	108	31	al	al	PROPN
gujaf-357	108	32	.	.	PROPN
gujaf-357	108	33	,	,	PUNCT
gujaf-357	108	34	2022	2022	NUM
gujaf-357	108	35	)	)	PUNCT
gujaf-357	108	36	.	.	PUNCT
gujaf-357	109	1	however	however	ADV
gujaf-357	109	2	,	,	PUNCT
gujaf-357	109	3	overly	overly	ADV
gujaf-357	109	4	large	large	ADJ
gujaf-357	109	5	boards	board	NOUN
gujaf-357	109	6	may	may	AUX
gujaf-357	109	7	experience	experience	VERB
gujaf-357	109	8	coordination	coordination	NOUN
gujaf-357	109	9	problems	problem	NOUN
gujaf-357	109	10	and	and	CCONJ
gujaf-357	109	11	diluted	diluted	ADJ
gujaf-357	109	12	responsibility	responsibility	NOUN
gujaf-357	109	13	,	,	PUNCT
gujaf-357	109	14	which	which	PRON
gujaf-357	109	15	could	could	AUX
gujaf-357	109	16	hinder	hinder	VERB
gujaf-357	109	17	the	the	DET
gujaf-357	109	18	swift	swift	ADJ
gujaf-357	109	19	execution	execution	NOUN
gujaf-357	109	20	of	of	ADP
gujaf-357	109	21	csr	csr	NOUN
gujaf-357	109	22	strategies	strategy	NOUN
gujaf-357	109	23	(	(	PUNCT
gujaf-357	109	24	cheng	cheng	PROPN
gujaf-357	109	25	&	&	CCONJ
gujaf-357	109	26	wang	wang	PROPN
gujaf-357	109	27	,	,	PUNCT
gujaf-357	109	28	2020	2020	NUM
gujaf-357	109	29	)	)	PUNCT
gujaf-357	109	30	.	.	PUNCT
gujaf-357	110	1	therefore	therefore	ADV
gujaf-357	110	2	,	,	PUNCT
gujaf-357	110	3	the	the	DET
gujaf-357	110	4	influence	influence	NOUN
gujaf-357	110	5	of	of	ADP
gujaf-357	110	6	board	board	NOUN
gujaf-357	110	7	size	size	NOUN
gujaf-357	110	8	on	on	ADP
gujaf-357	110	9	csr	csr	NOUN
gujaf-357	110	10	may	may	AUX
gujaf-357	110	11	depend	depend	VERB
gujaf-357	110	12	on	on	ADP
gujaf-357	110	13	achieving	achieve	VERB
gujaf-357	110	14	an	an	DET
gujaf-357	110	15	optimal	optimal	ADJ
gujaf-357	110	16	balance	balance	NOUN
gujaf-357	110	17	between	between	ADP
gujaf-357	110	18	inclusiveness	inclusiveness	NOUN
gujaf-357	110	19	and	and	CCONJ
gujaf-357	110	20	decisiveness	decisiveness	NOUN
gujaf-357	110	21	.	.	PUNCT
gujaf-357	111	1	another	another	DET
gujaf-357	111	2	critical	critical	ADJ
gujaf-357	111	3	attribute	attribute	NOUN
gujaf-357	111	4	is	be	AUX
gujaf-357	111	5	board	board	NOUN
gujaf-357	111	6	independence	independence	NOUN
gujaf-357	111	7	,	,	PUNCT
gujaf-357	111	8	the	the	DET
gujaf-357	111	9	proportion	proportion	NOUN
gujaf-357	111	10	of	of	ADP
gujaf-357	111	11	non	non	ADJ
gujaf-357	111	12	-	-	ADJ
gujaf-357	111	13	executive	executive	ADJ
gujaf-357	111	14	or	or	CCONJ
gujaf-357	111	15	independent	independent	ADJ
gujaf-357	111	16	directors	director	NOUN
gujaf-357	111	17	who	who	PRON
gujaf-357	111	18	are	be	AUX
gujaf-357	111	19	not	not	PART
gujaf-357	111	20	part	part	NOUN
gujaf-357	111	21	of	of	ADP
gujaf-357	111	22	the	the	DET
gujaf-357	111	23	company	company	NOUN
gujaf-357	111	24	’s	’s	PART
gujaf-357	111	25	management	management	NOUN
gujaf-357	111	26	team	team	NOUN
gujaf-357	111	27	.	.	PUNCT
gujaf-357	112	1	independent	independent	ADJ
gujaf-357	112	2	directors	director	NOUN
gujaf-357	112	3	are	be	AUX
gujaf-357	112	4	seen	see	VERB
gujaf-357	112	5	as	as	ADP
gujaf-357	112	6	key	key	ADJ
gujaf-357	112	7	agents	agent	NOUN
gujaf-357	112	8	of	of	ADP
gujaf-357	112	9	accountability	accountability	NOUN
gujaf-357	112	10	who	who	PRON
gujaf-357	112	11	can	can	AUX
gujaf-357	112	12	objectively	objectively	ADV
gujaf-357	112	13	oversee	oversee	VERB
gujaf-357	112	14	management	management	NOUN
gujaf-357	112	15	and	and	CCONJ
gujaf-357	112	16	advocate	advocate	VERB
gujaf-357	112	17	for	for	ADP
gujaf-357	112	18	socially	socially	ADV
gujaf-357	112	19	responsible	responsible	ADJ
gujaf-357	112	20	initiatives	initiative	NOUN
gujaf-357	112	21	(	(	PUNCT
gujaf-357	112	22	boubaker	boubaker	NOUN
gujaf-357	112	23	et	et	PROPN
gujaf-357	112	24	al	al	PROPN
gujaf-357	112	25	.	.	PROPN
gujaf-357	112	26	,	,	PUNCT
gujaf-357	112	27	2022	2022	NUM
gujaf-357	112	28	)	)	PUNCT
gujaf-357	112	29	.	.	PUNCT
gujaf-357	113	1	their	their	PRON
gujaf-357	113	2	presence	presence	NOUN
gujaf-357	113	3	on	on	ADP
gujaf-357	113	4	the	the	DET
gujaf-357	113	5	board	board	NOUN
gujaf-357	113	6	reduces	reduce	VERB
gujaf-357	113	7	the	the	DET
gujaf-357	113	8	risk	risk	NOUN
gujaf-357	113	9	of	of	ADP
gujaf-357	113	10	groupthink	groupthink	NOUN
gujaf-357	113	11	and	and	CCONJ
gujaf-357	113	12	encourages	encourage	VERB
gujaf-357	113	13	more	more	ADV
gujaf-357	113	14	ethical	ethical	ADJ
gujaf-357	113	15	and	and	CCONJ
gujaf-357	113	16	stakeholder	stakeholder	NOUN
gujaf-357	113	17	-	-	PUNCT
gujaf-357	113	18	focused	focus	VERB
gujaf-357	113	19	decisions	decision	NOUN
gujaf-357	113	20	.	.	PUNCT
gujaf-357	114	1	in	in	ADP
gujaf-357	114	2	nigeria	nigeria	PROPN
gujaf-357	114	3	,	,	PUNCT
gujaf-357	114	4	where	where	SCONJ
gujaf-357	114	5	banking	banking	NOUN
gujaf-357	114	6	scandals	scandal	NOUN
gujaf-357	114	7	and	and	CCONJ
gujaf-357	114	8	governance	governance	NOUN
gujaf-357	114	9	lapses	lapse	NOUN
gujaf-357	114	10	have	have	AUX
gujaf-357	114	11	raised	raise	VERB
gujaf-357	114	12	public	public	ADJ
gujaf-357	114	13	concern	concern	NOUN
gujaf-357	114	14	,	,	PUNCT
gujaf-357	114	15	board	board	NOUN
gujaf-357	114	16	independence	independence	NOUN
gujaf-357	114	17	may	may	AUX
gujaf-357	114	18	serve	serve	VERB
gujaf-357	114	19	as	as	ADP
gujaf-357	114	20	a	a	DET
gujaf-357	114	21	safeguard	safeguard	NOUN
gujaf-357	114	22	against	against	ADP
gujaf-357	114	23	csr	csr	NOUN
gujaf-357	114	24	tokenism	tokenism	NOUN
gujaf-357	114	25	and	and	CCONJ
gujaf-357	114	26	a	a	DET
gujaf-357	114	27	driver	driver	NOUN
gujaf-357	114	28	of	of	ADP
gujaf-357	114	29	authentic	authentic	ADJ
gujaf-357	114	30	social	social	ADJ
gujaf-357	114	31	investment	investment	NOUN
gujaf-357	114	32	(	(	PUNCT
gujaf-357	114	33	nguyen	nguyen	NOUN
gujaf-357	114	34	et	et	PROPN
gujaf-357	114	35	al	al	PROPN
gujaf-357	114	36	.	.	PROPN
gujaf-357	114	37	,	,	PUNCT
gujaf-357	114	38	2023	2023	NUM
gujaf-357	114	39	)	)	PUNCT
gujaf-357	114	40	.	.	PUNCT
gujaf-357	115	1	gender	gender	NOUN
gujaf-357	115	2	diversity	diversity	NOUN
gujaf-357	115	3	,	,	PUNCT
gujaf-357	115	4	or	or	CCONJ
gujaf-357	115	5	the	the	DET
gujaf-357	115	6	representation	representation	NOUN
gujaf-357	115	7	of	of	ADP
gujaf-357	115	8	women	woman	NOUN
gujaf-357	115	9	on	on	ADP
gujaf-357	115	10	corporate	corporate	ADJ
gujaf-357	115	11	boards	board	NOUN
gujaf-357	115	12	,	,	PUNCT
gujaf-357	115	13	has	have	AUX
gujaf-357	115	14	also	also	ADV
gujaf-357	115	15	been	be	AUX
gujaf-357	115	16	linked	link	VERB
gujaf-357	115	17	to	to	ADP
gujaf-357	115	18	csr	csr	NOUN
gujaf-357	115	19	outcomes	outcome	NOUN
gujaf-357	115	20	.	.	PUNCT
gujaf-357	116	1	empirical	empirical	ADJ
gujaf-357	116	2	studies	study	NOUN
gujaf-357	116	3	indicate	indicate	VERB
gujaf-357	116	4	that	that	SCONJ
gujaf-357	116	5	gender	gender	NOUN
gujaf-357	116	6	-	-	PUNCT
gujaf-357	116	7	diverse	diverse	ADJ
gujaf-357	116	8	boards	board	NOUN
gujaf-357	116	9	are	be	AUX
gujaf-357	116	10	more	more	ADV
gujaf-357	116	11	likely	likely	ADJ
gujaf-357	116	12	to	to	PART
gujaf-357	116	13	prioritize	prioritize	VERB
gujaf-357	116	14	social	social	ADJ
gujaf-357	116	15	and	and	CCONJ
gujaf-357	116	16	environmental	environmental	ADJ
gujaf-357	116	17	concerns	concern	NOUN
gujaf-357	116	18	,	,	PUNCT
gujaf-357	116	19	often	often	ADV
gujaf-357	116	20	due	due	ADP
gujaf-357	116	21	to	to	ADP
gujaf-357	116	22	the	the	DET
gujaf-357	116	23	collaborative	collaborative	ADJ
gujaf-357	116	24	and	and	CCONJ
gujaf-357	116	25	empathetic	empathetic	ADJ
gujaf-357	116	26	decision	decision	NOUN
gujaf-357	116	27	-	-	PUNCT
gujaf-357	116	28	making	make	VERB
gujaf-357	116	29	styles	style	NOUN
gujaf-357	116	30	associated	associate	VERB
gujaf-357	116	31	with	with	ADP
gujaf-357	116	32	female	female	ADJ
gujaf-357	116	33	directors	director	NOUN
gujaf-357	116	34	(	(	PUNCT
gujaf-357	116	35	bear	bear	PROPN
gujaf-357	116	36	et	et	PROPN
gujaf-357	116	37	al	al	PROPN
gujaf-357	116	38	.	.	PROPN
gujaf-357	116	39	,	,	PUNCT
gujaf-357	116	40	2021	2021	NUM
gujaf-357	116	41	;	;	PUNCT
gujaf-357	116	42	garcía	garcía	ADJ
gujaf-357	116	43	-	-	PUNCT
gujaf-357	116	44	sánchez	sánchez	NOUN
gujaf-357	116	45	et	et	PROPN
gujaf-357	116	46	al	al	PROPN
gujaf-357	116	47	.	.	PROPN
gujaf-357	116	48	,	,	PUNCT
gujaf-357	116	49	2022	2022	NUM
gujaf-357	116	50	)	)	PUNCT
gujaf-357	116	51	.	.	PUNCT
gujaf-357	117	1	in	in	ADP
gujaf-357	117	2	the	the	DET
gujaf-357	117	3	traditionally	traditionally	ADV
gujaf-357	117	4	male	male	NOUN
gujaf-357	117	5	-	-	PUNCT
gujaf-357	117	6	dominated	dominate	VERB
gujaf-357	117	7	nigerian	nigerian	ADJ
gujaf-357	117	8	financial	financial	ADJ
gujaf-357	117	9	sector	sector	NOUN
gujaf-357	117	10	,	,	PUNCT
gujaf-357	117	11	increasing	increase	VERB
gujaf-357	117	12	the	the	DET
gujaf-357	117	13	participation	participation	NOUN
gujaf-357	117	14	of	of	ADP
gujaf-357	117	15	women	woman	NOUN
gujaf-357	117	16	in	in	ADP
gujaf-357	117	17	leadership	leadership	NOUN
gujaf-357	117	18	roles	role	NOUN
gujaf-357	117	19	could	could	AUX
gujaf-357	117	20	significantly	significantly	ADV
gujaf-357	117	21	reshape	reshape	VERB
gujaf-357	117	22	csr	csr	NOUN
gujaf-357	117	23	strategies	strategy	NOUN
gujaf-357	117	24	.	.	PUNCT
gujaf-357	118	1	nevertheless	nevertheless	ADV
gujaf-357	118	2	,	,	PUNCT
gujaf-357	118	3	structural	structural	ADJ
gujaf-357	118	4	inequalities	inequality	NOUN
gujaf-357	118	5	and	and	CCONJ
gujaf-357	118	6	gender	gender	NOUN
gujaf-357	118	7	biases	bias	NOUN
gujaf-357	118	8	continue	continue	VERB
gujaf-357	118	9	to	to	PART
gujaf-357	118	10	limit	limit	VERB
gujaf-357	118	11	the	the	DET
gujaf-357	118	12	effectiveness	effectiveness	NOUN
gujaf-357	118	13	of	of	ADP
gujaf-357	118	14	diversity	diversity	NOUN
gujaf-357	118	15	initiatives	initiative	NOUN
gujaf-357	118	16	,	,	PUNCT
gujaf-357	118	17	raising	raise	VERB
gujaf-357	118	18	questions	question	NOUN
gujaf-357	118	19	about	about	ADP
gujaf-357	118	20	whether	whether	SCONJ
gujaf-357	118	21	mere	mere	ADJ
gujaf-357	118	22	representation	representation	NOUN
gujaf-357	118	23	is	be	AUX
gujaf-357	118	24	sufficient	sufficient	ADJ
gujaf-357	118	25	to	to	PART
gujaf-357	118	26	drive	drive	VERB
gujaf-357	118	27	meaningful	meaningful	ADJ
gujaf-357	118	28	change	change	NOUN
gujaf-357	118	29	(	(	PUNCT
gujaf-357	118	30	konrad	konrad	PROPN
gujaf-357	118	31	et	et	PROPN
gujaf-357	118	32	al	al	PROPN
gujaf-357	118	33	.	.	PROPN
gujaf-357	118	34	,	,	PUNCT
gujaf-357	118	35	2020	2020	NUM
gujaf-357	118	36	)	)	PUNCT
gujaf-357	118	37	.	.	PUNCT
gujaf-357	119	1	despite	despite	SCONJ
gujaf-357	119	2	the	the	DET
gujaf-357	119	3	growing	grow	VERB
gujaf-357	119	4	attention	attention	NOUN
gujaf-357	119	5	to	to	ADP
gujaf-357	119	6	governance	governance	NOUN
gujaf-357	119	7	and	and	CCONJ
gujaf-357	119	8	csr	csr	PROPN
gujaf-357	119	9	,	,	PUNCT
gujaf-357	119	10	nigerian	nigerian	ADJ
gujaf-357	119	11	deposit	deposit	NOUN
gujaf-357	119	12	money	money	NOUN
gujaf-357	119	13	banks	bank	NOUN
gujaf-357	119	14	often	often	ADV
gujaf-357	119	15	fall	fall	VERB
gujaf-357	119	16	short	short	ADJ
gujaf-357	119	17	in	in	ADP
gujaf-357	119	18	aligning	align	VERB
gujaf-357	119	19	board	board	NOUN
gujaf-357	119	20	structure	structure	NOUN
gujaf-357	119	21	with	with	ADP
gujaf-357	119	22	sustainable	sustainable	ADJ
gujaf-357	119	23	outcomes	outcome	NOUN
gujaf-357	119	24	.	.	PUNCT
gujaf-357	120	1	regulatory	regulatory	ADJ
gujaf-357	120	2	efforts	effort	NOUN
gujaf-357	120	3	have	have	VERB
gujaf-357	120	4	gusau	gusau	ADJ
gujaf-357	120	5	journal	journal	NOUN
gujaf-357	120	6	of	of	ADP
gujaf-357	120	7	accounting	accounting	NOUN
gujaf-357	120	8	and	and	CCONJ
gujaf-357	120	9	finance	finance	NOUN
gujaf-357	120	10	,	,	PUNCT
gujaf-357	120	11	vol	vol	NOUN
gujaf-357	120	12	.	.	PROPN
gujaf-357	120	13	5	5	NUM
gujaf-357	120	14	,	,	PUNCT
gujaf-357	120	15	issue	issue	NOUN
gujaf-357	120	16	1	1	NUM
gujaf-357	120	17	,	,	PUNCT
gujaf-357	120	18	april	april	PROPN
gujaf-357	120	19	,	,	PUNCT
gujaf-357	120	20	2024	2024	NUM
gujaf-357	120	21	350	350	NUM
gujaf-357	120	22	focused	focus	VERB
gujaf-357	120	23	more	more	ADV
gujaf-357	120	24	on	on	ADP
gujaf-357	120	25	compliance	compliance	NOUN
gujaf-357	120	26	than	than	ADP
gujaf-357	120	27	on	on	ADP
gujaf-357	120	28	capacity	capacity	NOUN
gujaf-357	120	29	-	-	PUNCT
gujaf-357	120	30	building	building	NOUN
gujaf-357	120	31	or	or	CCONJ
gujaf-357	120	32	performance	performance	NOUN
gujaf-357	120	33	measurement	measurement	NOUN
gujaf-357	120	34	,	,	PUNCT
gujaf-357	120	35	resulting	result	VERB
gujaf-357	120	36	in	in	ADP
gujaf-357	120	37	a	a	DET
gujaf-357	120	38	disconnect	disconnect	NOUN
gujaf-357	120	39	between	between	ADP
gujaf-357	120	40	governance	governance	NOUN
gujaf-357	120	41	frameworks	framework	NOUN
gujaf-357	120	42	and	and	CCONJ
gujaf-357	120	43	csr	csr	NOUN
gujaf-357	120	44	effectiveness	effectiveness	NOUN
gujaf-357	120	45	.	.	PUNCT
gujaf-357	121	1	furthermore	furthermore	ADV
gujaf-357	121	2	,	,	PUNCT
gujaf-357	121	3	inconsistencies	inconsistency	NOUN
gujaf-357	121	4	in	in	ADP
gujaf-357	121	5	csr	csr	NOUN
gujaf-357	121	6	performance	performance	NOUN
gujaf-357	121	7	across	across	ADP
gujaf-357	121	8	banks	bank	NOUN
gujaf-357	121	9	suggest	suggest	VERB
gujaf-357	121	10	that	that	SCONJ
gujaf-357	121	11	board	board	NOUN
gujaf-357	121	12	attributes	attribute	NOUN
gujaf-357	121	13	may	may	AUX
gujaf-357	121	14	be	be	AUX
gujaf-357	121	15	key	key	ADJ
gujaf-357	121	16	determinants	determinant	NOUN
gujaf-357	121	17	of	of	ADP
gujaf-357	121	18	success	success	NOUN
gujaf-357	121	19	in	in	ADP
gujaf-357	121	20	implementing	implement	VERB
gujaf-357	121	21	socially	socially	ADV
gujaf-357	121	22	responsible	responsible	ADJ
gujaf-357	121	23	practices	practice	NOUN
gujaf-357	121	24	.	.	PUNCT
gujaf-357	122	1	this	this	DET
gujaf-357	122	2	observation	observation	NOUN
gujaf-357	122	3	aligns	align	VERB
gujaf-357	122	4	with	with	ADP
gujaf-357	122	5	findings	finding	NOUN
gujaf-357	122	6	from	from	ADP
gujaf-357	122	7	comparative	comparative	ADJ
gujaf-357	122	8	studies	study	NOUN
gujaf-357	122	9	that	that	PRON
gujaf-357	122	10	highlight	highlight	VERB
gujaf-357	122	11	the	the	DET
gujaf-357	122	12	critical	critical	ADJ
gujaf-357	122	13	role	role	NOUN
gujaf-357	122	14	of	of	ADP
gujaf-357	122	15	board	board	NOUN
gujaf-357	122	16	composition	composition	NOUN
gujaf-357	122	17	in	in	ADP
gujaf-357	122	18	influencing	influence	VERB
gujaf-357	122	19	csr	csr	NOUN
gujaf-357	122	20	intensity	intensity	NOUN
gujaf-357	122	21	and	and	CCONJ
gujaf-357	122	22	scope	scope	NOUN
gujaf-357	122	23	(	(	PUNCT
gujaf-357	122	24	obalola	obalola	NOUN
gujaf-357	122	25	et	et	PROPN
gujaf-357	122	26	al	al	PROPN
gujaf-357	122	27	.	.	PROPN
gujaf-357	122	28	,	,	PUNCT
gujaf-357	122	29	2021	2021	NUM
gujaf-357	122	30	)	)	PUNCT
gujaf-357	122	31	.	.	PUNCT
gujaf-357	123	1	while	while	SCONJ
gujaf-357	123	2	there	there	PRON
gujaf-357	123	3	is	be	VERB
gujaf-357	123	4	a	a	DET
gujaf-357	123	5	burgeoning	burgeon	VERB
gujaf-357	123	6	body	body	NOUN
gujaf-357	123	7	of	of	ADP
gujaf-357	123	8	literature	literature	NOUN
gujaf-357	123	9	linking	link	VERB
gujaf-357	123	10	board	board	NOUN
gujaf-357	123	11	characteristics	characteristic	NOUN
gujaf-357	123	12	to	to	ADP
gujaf-357	123	13	csr	csr	NOUN
gujaf-357	123	14	in	in	ADP
gujaf-357	123	15	global	global	ADJ
gujaf-357	123	16	contexts	contexts	NOUN
gujaf-357	123	17	,	,	PUNCT
gujaf-357	123	18	the	the	DET
gujaf-357	123	19	empirical	empirical	ADJ
gujaf-357	123	20	evidence	evidence	NOUN
gujaf-357	123	21	from	from	ADP
gujaf-357	123	22	nigeria	nigeria	PROPN
gujaf-357	123	23	remains	remain	VERB
gujaf-357	123	24	fragmented	fragmented	ADJ
gujaf-357	123	25	and	and	CCONJ
gujaf-357	123	26	inconclusive	inconclusive	ADJ
gujaf-357	123	27	.	.	PUNCT
gujaf-357	124	1	some	some	DET
gujaf-357	124	2	studies	study	NOUN
gujaf-357	124	3	suggest	suggest	VERB
gujaf-357	124	4	positive	positive	ADJ
gujaf-357	124	5	relationships	relationship	NOUN
gujaf-357	124	6	between	between	ADP
gujaf-357	124	7	board	board	NOUN
gujaf-357	124	8	diversity	diversity	NOUN
gujaf-357	124	9	and	and	CCONJ
gujaf-357	124	10	csr	csr	NOUN
gujaf-357	124	11	,	,	PUNCT
gujaf-357	124	12	while	while	SCONJ
gujaf-357	124	13	others	other	NOUN
gujaf-357	124	14	report	report	VERB
gujaf-357	124	15	negligible	negligible	ADJ
gujaf-357	124	16	or	or	CCONJ
gujaf-357	124	17	negative	negative	ADJ
gujaf-357	124	18	effects	effect	NOUN
gujaf-357	124	19	,	,	PUNCT
gujaf-357	124	20	possibly	possibly	ADV
gujaf-357	124	21	due	due	ADP
gujaf-357	124	22	to	to	ADP
gujaf-357	124	23	contextual	contextual	ADJ
gujaf-357	124	24	factors	factor	NOUN
gujaf-357	124	25	such	such	ADJ
gujaf-357	124	26	as	as	ADP
gujaf-357	124	27	regulatory	regulatory	ADJ
gujaf-357	124	28	enforcement	enforcement	NOUN
gujaf-357	124	29	,	,	PUNCT
gujaf-357	124	30	institutional	institutional	ADJ
gujaf-357	124	31	maturity	maturity	NOUN
gujaf-357	124	32	,	,	PUNCT
gujaf-357	124	33	and	and	CCONJ
gujaf-357	124	34	socio	socio	NOUN
gujaf-357	124	35	-	-	PUNCT
gujaf-357	124	36	cultural	cultural	ADJ
gujaf-357	124	37	norms	norm	NOUN
gujaf-357	124	38	(	(	PUNCT
gujaf-357	124	39	adegbite	adegbite	NOUN
gujaf-357	124	40	&	&	CCONJ
gujaf-357	124	41	nakpodia	nakpodia	PROPN
gujaf-357	124	42	,	,	PUNCT
gujaf-357	124	43	2021	2021	NUM
gujaf-357	124	44	;	;	PUNCT
gujaf-357	124	45	ejechi	ejechi	PROPN
gujaf-357	124	46	&	&	CCONJ
gujaf-357	124	47	osadebe	osadebe	PROPN
gujaf-357	124	48	,	,	PUNCT
gujaf-357	124	49	2022	2022	NUM
gujaf-357	124	50	)	)	PUNCT
gujaf-357	124	51	.	.	PUNCT
gujaf-357	125	1	these	these	DET
gujaf-357	125	2	disparities	disparity	NOUN
gujaf-357	125	3	underscore	underscore	VERB
gujaf-357	125	4	the	the	DET
gujaf-357	125	5	need	need	NOUN
gujaf-357	125	6	for	for	ADP
gujaf-357	125	7	localized	localized	ADJ
gujaf-357	125	8	research	research	NOUN
gujaf-357	125	9	that	that	PRON
gujaf-357	125	10	explores	explore	VERB
gujaf-357	125	11	how	how	SCONJ
gujaf-357	125	12	board	board	NOUN
gujaf-357	125	13	characteristics	characteristic	NOUN
gujaf-357	125	14	influences	influence	VERB
gujaf-357	125	15	csr	csr	NOUN
gujaf-357	125	16	performance	performance	NOUN
gujaf-357	125	17	in	in	ADP
gujaf-357	125	18	the	the	DET
gujaf-357	125	19	unique	unique	ADJ
gujaf-357	125	20	regulatory	regulatory	ADJ
gujaf-357	125	21	and	and	CCONJ
gujaf-357	125	22	socio	socio	NOUN
gujaf-357	125	23	-	-	PUNCT
gujaf-357	125	24	economic	economic	ADJ
gujaf-357	125	25	environment	environment	NOUN
gujaf-357	125	26	of	of	ADP
gujaf-357	125	27	nigeria	nigeria	PROPN
gujaf-357	125	28	’s	’s	PART
gujaf-357	125	29	banking	banking	NOUN
gujaf-357	125	30	sector	sector	NOUN
gujaf-357	125	31	.	.	PUNCT
gujaf-357	126	1	despite	despite	SCONJ
gujaf-357	126	2	mounting	mount	VERB
gujaf-357	126	3	pressure	pressure	NOUN
gujaf-357	126	4	for	for	ADP
gujaf-357	126	5	ethical	ethical	ADJ
gujaf-357	126	6	and	and	CCONJ
gujaf-357	126	7	sustainable	sustainable	ADJ
gujaf-357	126	8	business	business	NOUN
gujaf-357	126	9	practices	practice	NOUN
gujaf-357	126	10	,	,	PUNCT
gujaf-357	126	11	many	many	ADJ
gujaf-357	126	12	nigerian	nigerian	ADJ
gujaf-357	126	13	banks	bank	NOUN
gujaf-357	126	14	continue	continue	VERB
gujaf-357	126	15	to	to	PART
gujaf-357	126	16	exhibit	exhibit	VERB
gujaf-357	126	17	inconsistent	inconsistent	ADJ
gujaf-357	126	18	csr	csr	NOUN
gujaf-357	126	19	engagement	engagement	NOUN
gujaf-357	126	20	.	.	PUNCT
gujaf-357	127	1	while	while	SCONJ
gujaf-357	127	2	regulatory	regulatory	ADJ
gujaf-357	127	3	frameworks	framework	NOUN
gujaf-357	127	4	encourage	encourage	VERB
gujaf-357	127	5	responsible	responsible	ADJ
gujaf-357	127	6	conduct	conduct	NOUN
gujaf-357	127	7	,	,	PUNCT
gujaf-357	127	8	their	their	PRON
gujaf-357	127	9	implementation	implementation	NOUN
gujaf-357	127	10	is	be	AUX
gujaf-357	127	11	often	often	ADV
gujaf-357	127	12	undermined	undermine	VERB
gujaf-357	127	13	by	by	ADP
gujaf-357	127	14	weak	weak	ADJ
gujaf-357	127	15	governance	governance	NOUN
gujaf-357	127	16	mechanisms	mechanism	NOUN
gujaf-357	127	17	and	and	CCONJ
gujaf-357	127	18	limited	limited	ADJ
gujaf-357	127	19	board	board	NOUN
gujaf-357	127	20	accountability	accountability	NOUN
gujaf-357	127	21	.	.	PUNCT
gujaf-357	128	1	the	the	DET
gujaf-357	128	2	variability	variability	NOUN
gujaf-357	128	3	in	in	ADP
gujaf-357	128	4	csr	csr	NOUN
gujaf-357	128	5	outcomes	outcome	NOUN
gujaf-357	128	6	suggests	suggest	VERB
gujaf-357	128	7	that	that	SCONJ
gujaf-357	128	8	internal	internal	ADJ
gujaf-357	128	9	governance	governance	NOUN
gujaf-357	128	10	dynamics	dynamic	NOUN
gujaf-357	128	11	,	,	PUNCT
gujaf-357	128	12	specifically	specifically	ADV
gujaf-357	128	13	,	,	PUNCT
gujaf-357	128	14	the	the	DET
gujaf-357	128	15	composition	composition	NOUN
gujaf-357	128	16	and	and	CCONJ
gujaf-357	128	17	structure	structure	NOUN
gujaf-357	128	18	of	of	ADP
gujaf-357	128	19	corporate	corporate	ADJ
gujaf-357	128	20	boards	board	NOUN
gujaf-357	128	21	may	may	AUX
gujaf-357	128	22	be	be	AUX
gujaf-357	128	23	influencing	influence	VERB
gujaf-357	128	24	the	the	DET
gujaf-357	128	25	extent	extent	NOUN
gujaf-357	128	26	and	and	CCONJ
gujaf-357	128	27	quality	quality	NOUN
gujaf-357	128	28	of	of	ADP
gujaf-357	128	29	csr	csr	NOUN
gujaf-357	128	30	implementation	implementation	NOUN
gujaf-357	128	31	.	.	PUNCT
gujaf-357	129	1	however	however	ADV
gujaf-357	129	2	,	,	PUNCT
gujaf-357	129	3	existing	exist	VERB
gujaf-357	129	4	studies	study	NOUN
gujaf-357	129	5	offer	offer	VERB
gujaf-357	129	6	limited	limited	ADJ
gujaf-357	129	7	and	and	CCONJ
gujaf-357	129	8	contradictory	contradictory	ADJ
gujaf-357	129	9	insights	insight	NOUN
gujaf-357	129	10	into	into	ADP
gujaf-357	129	11	how	how	SCONJ
gujaf-357	129	12	board	board	NOUN
gujaf-357	129	13	size	size	NOUN
gujaf-357	129	14	,	,	PUNCT
gujaf-357	129	15	independence	independence	NOUN
gujaf-357	129	16	,	,	PUNCT
gujaf-357	129	17	and	and	CCONJ
gujaf-357	129	18	gender	gender	NOUN
gujaf-357	129	19	diversity	diversity	NOUN
gujaf-357	129	20	affect	affect	VERB
gujaf-357	129	21	csr	csr	NOUN
gujaf-357	129	22	performance	performance	NOUN
gujaf-357	129	23	in	in	ADP
gujaf-357	129	24	the	the	DET
gujaf-357	129	25	nigerian	nigerian	ADJ
gujaf-357	129	26	banking	banking	NOUN
gujaf-357	129	27	context	context	NOUN
gujaf-357	129	28	.	.	PUNCT
gujaf-357	130	1	this	this	DET
gujaf-357	130	2	lack	lack	NOUN
gujaf-357	130	3	of	of	ADP
gujaf-357	130	4	clarity	clarity	NOUN
gujaf-357	130	5	hampers	hamper	VERB
gujaf-357	130	6	the	the	DET
gujaf-357	130	7	development	development	NOUN
gujaf-357	130	8	of	of	ADP
gujaf-357	130	9	effective	effective	ADJ
gujaf-357	130	10	governance	governance	NOUN
gujaf-357	130	11	strategies	strategy	NOUN
gujaf-357	130	12	that	that	PRON
gujaf-357	130	13	align	align	VERB
gujaf-357	130	14	corporate	corporate	ADJ
gujaf-357	130	15	practices	practice	NOUN
gujaf-357	130	16	with	with	ADP
gujaf-357	130	17	broader	broad	ADJ
gujaf-357	130	18	societal	societal	ADJ
gujaf-357	130	19	goals	goal	NOUN
gujaf-357	130	20	.	.	PUNCT
gujaf-357	131	1	based	base	VERB
gujaf-357	131	2	on	on	ADP
gujaf-357	131	3	the	the	DET
gujaf-357	131	4	gaps	gap	NOUN
gujaf-357	131	5	identified	identify	VERB
gujaf-357	131	6	,	,	PUNCT
gujaf-357	131	7	the	the	DET
gujaf-357	131	8	following	follow	VERB
gujaf-357	131	9	null	null	ADJ
gujaf-357	131	10	hypotheses	hypothesis	NOUN
gujaf-357	131	11	are	be	AUX
gujaf-357	131	12	proposed	propose	VERB
gujaf-357	131	13	:	:	PUNCT
gujaf-357	131	14	h₀₁	h₀₁	PROPN
gujaf-357	131	15	:	:	PUNCT
gujaf-357	131	16	board	board	NOUN
gujaf-357	131	17	size	size	NOUN
gujaf-357	131	18	has	have	VERB
gujaf-357	131	19	no	no	DET
gujaf-357	131	20	significant	significant	ADJ
gujaf-357	131	21	impact	impact	NOUN
gujaf-357	131	22	on	on	ADP
gujaf-357	131	23	csr	csr	X
gujaf-357	131	24	of	of	ADP
gujaf-357	131	25	listed	list	VERB
gujaf-357	131	26	deposit	deposit	NOUN
gujaf-357	131	27	money	money	NOUN
gujaf-357	131	28	banks	bank	NOUN
gujaf-357	131	29	in	in	ADP
gujaf-357	131	30	nigerian	nigerian	ADJ
gujaf-357	131	31	h₀₂	h₀₂	NOUN
gujaf-357	131	32	:	:	PUNCT
gujaf-357	131	33	board	board	NOUN
gujaf-357	131	34	independence	independence	NOUN
gujaf-357	131	35	has	have	VERB
gujaf-357	131	36	no	no	DET
gujaf-357	131	37	significantly	significantly	ADJ
gujaf-357	131	38	effect	effect	NOUN
gujaf-357	131	39	on	on	ADP
gujaf-357	131	40	csr	csr	X
gujaf-357	131	41	of	of	ADP
gujaf-357	131	42	listed	list	VERB
gujaf-357	131	43	deposit	deposit	NOUN
gujaf-357	131	44	money	money	NOUN
gujaf-357	131	45	banks	bank	NOUN
gujaf-357	131	46	in	in	ADP
gujaf-357	131	47	nigerian	nigerian	ADJ
gujaf-357	131	48	h₀₃	h₀₃	NOUN
gujaf-357	131	49	:	:	PUNCT
gujaf-357	131	50	gender	gender	NOUN
gujaf-357	131	51	diversity	diversity	NOUN
gujaf-357	131	52	in	in	ADP
gujaf-357	131	53	board	board	NOUN
gujaf-357	131	54	composition	composition	NOUN
gujaf-357	131	55	has	have	VERB
gujaf-357	131	56	no	no	DET
gujaf-357	131	57	significant	significant	ADJ
gujaf-357	131	58	influence	influence	NOUN
gujaf-357	131	59	on	on	ADP
gujaf-357	131	60	csr	csr	X
gujaf-357	131	61	of	of	ADP
gujaf-357	131	62	listed	list	VERB
gujaf-357	131	63	deposit	deposit	NOUN
gujaf-357	131	64	money	money	NOUN
gujaf-357	131	65	banks	bank	NOUN
gujaf-357	131	66	in	in	ADP
gujaf-357	131	67	nigerian	nigerian	PROPN
gujaf-357	131	68	.	.	PUNCT
gujaf-357	132	1	2.0	2.0	NUM
gujaf-357	132	2	literature	literature	NOUN
gujaf-357	132	3	review	review	VERB
gujaf-357	132	4	corporate	corporate	ADJ
gujaf-357	132	5	social	social	ADJ
gujaf-357	132	6	responsibility	responsibility	NOUN
gujaf-357	132	7	(	(	PUNCT
gujaf-357	132	8	csr	csr	NOUN
gujaf-357	132	9	)	)	PUNCT
gujaf-357	132	10	refers	refer	VERB
gujaf-357	132	11	to	to	ADP
gujaf-357	132	12	the	the	DET
gujaf-357	132	13	ethical	ethical	ADJ
gujaf-357	132	14	and	and	CCONJ
gujaf-357	132	15	strategic	strategic	ADJ
gujaf-357	132	16	commitment	commitment	NOUN
gujaf-357	132	17	of	of	ADP
gujaf-357	132	18	firms	firm	NOUN
gujaf-357	132	19	to	to	PART
gujaf-357	132	20	contribute	contribute	VERB
gujaf-357	132	21	positively	positively	ADV
gujaf-357	132	22	to	to	ADP
gujaf-357	132	23	societal	societal	ADJ
gujaf-357	132	24	development	development	NOUN
gujaf-357	132	25	beyond	beyond	ADP
gujaf-357	132	26	mere	mere	ADJ
gujaf-357	132	27	profit	profit	NOUN
gujaf-357	132	28	generation	generation	NOUN
gujaf-357	132	29	.	.	PUNCT
gujaf-357	133	1	according	accord	VERB
gujaf-357	133	2	to	to	ADP
gujaf-357	133	3	carroll	carroll	NOUN
gujaf-357	133	4	and	and	CCONJ
gujaf-357	133	5	brown	brown	ADJ
gujaf-357	133	6	(	(	PUNCT
gujaf-357	133	7	2021	2021	NUM
gujaf-357	133	8	)	)	PUNCT
gujaf-357	133	9	,	,	PUNCT
gujaf-357	133	10	csr	csr	NOUN
gujaf-357	133	11	involves	involve	VERB
gujaf-357	133	12	integrating	integrate	VERB
gujaf-357	133	13	environmental	environmental	ADJ
gujaf-357	133	14	,	,	PUNCT
gujaf-357	133	15	social	social	ADJ
gujaf-357	133	16	,	,	PUNCT
gujaf-357	133	17	and	and	CCONJ
gujaf-357	133	18	governance	governance	NOUN
gujaf-357	133	19	(	(	PUNCT
gujaf-357	133	20	esg	esg	NOUN
gujaf-357	133	21	)	)	PUNCT
gujaf-357	133	22	concerns	concern	NOUN
gujaf-357	133	23	into	into	ADP
gujaf-357	133	24	corporate	corporate	ADJ
gujaf-357	133	25	strategy	strategy	NOUN
gujaf-357	133	26	.	.	PUNCT
gujaf-357	134	1	orazalin	orazalin	ADJ
gujaf-357	134	2	(	(	PUNCT
gujaf-357	134	3	2020	2020	NUM
gujaf-357	134	4	)	)	PUNCT
gujaf-357	134	5	expands	expand	VERB
gujaf-357	134	6	on	on	ADP
gujaf-357	134	7	this	this	PRON
gujaf-357	134	8	by	by	ADP
gujaf-357	134	9	emphasizing	emphasize	VERB
gujaf-357	134	10	csr	csr	PROPN
gujaf-357	134	11	’s	’s	PART
gujaf-357	134	12	role	role	NOUN
gujaf-357	134	13	in	in	ADP
gujaf-357	134	14	fostering	foster	VERB
gujaf-357	134	15	sustainable	sustainable	ADJ
gujaf-357	134	16	practices	practice	NOUN
gujaf-357	134	17	that	that	PRON
gujaf-357	134	18	benefit	benefit	VERB
gujaf-357	134	19	both	both	DET
gujaf-357	134	20	stakeholders	stakeholder	NOUN
gujaf-357	134	21	and	and	CCONJ
gujaf-357	134	22	the	the	DET
gujaf-357	134	23	environment	environment	NOUN
gujaf-357	134	24	.	.	PUNCT
gujaf-357	135	1	garcía	garcía	ADJ
gujaf-357	135	2	-	-	PUNCT
gujaf-357	135	3	sánchez	sánchez	NOUN
gujaf-357	135	4	et	et	PROPN
gujaf-357	135	5	al	al	PROPN
gujaf-357	135	6	.	.	PROPN
gujaf-357	136	1	(	(	PUNCT
gujaf-357	136	2	2022	2022	NUM
gujaf-357	136	3	)	)	PUNCT
gujaf-357	136	4	add	add	VERB
gujaf-357	136	5	that	that	PRON
gujaf-357	136	6	csr	csr	NOUN
gujaf-357	136	7	also	also	ADV
gujaf-357	136	8	serves	serve	VERB
gujaf-357	136	9	as	as	ADP
gujaf-357	136	10	a	a	DET
gujaf-357	136	11	reputation	reputation	NOUN
gujaf-357	136	12	-	-	PUNCT
gujaf-357	136	13	enhancing	enhance	VERB
gujaf-357	136	14	mechanism	mechanism	NOUN
gujaf-357	136	15	that	that	PRON
gujaf-357	136	16	aligns	align	VERB
gujaf-357	136	17	corporate	corporate	ADJ
gujaf-357	136	18	behavior	behavior	NOUN
gujaf-357	136	19	with	with	ADP
gujaf-357	136	20	public	public	ADJ
gujaf-357	136	21	expectations	expectation	NOUN
gujaf-357	136	22	and	and	CCONJ
gujaf-357	136	23	long	long	ADJ
gujaf-357	136	24	-	-	PUNCT
gujaf-357	136	25	term	term	NOUN
gujaf-357	136	26	societal	societal	ADJ
gujaf-357	136	27	goals	goal	NOUN
gujaf-357	136	28	.	.	PUNCT
gujaf-357	137	1	in	in	ADP
gujaf-357	137	2	the	the	DET
gujaf-357	137	3	nigerian	nigerian	ADJ
gujaf-357	137	4	banking	banking	NOUN
gujaf-357	137	5	sector	sector	NOUN
gujaf-357	137	6	,	,	PUNCT
gujaf-357	137	7	csr	csr	X
gujaf-357	137	8	has	have	AUX
gujaf-357	137	9	become	become	VERB
gujaf-357	137	10	an	an	DET
gujaf-357	137	11	important	important	ADJ
gujaf-357	137	12	tool	tool	NOUN
gujaf-357	137	13	for	for	ADP
gujaf-357	137	14	demonstrating	demonstrate	VERB
gujaf-357	137	15	corporate	corporate	ADJ
gujaf-357	137	16	accountability	accountability	NOUN
gujaf-357	137	17	and	and	CCONJ
gujaf-357	137	18	responding	respond	VERB
gujaf-357	137	19	to	to	ADP
gujaf-357	137	20	stakeholder	stakeholder	NOUN
gujaf-357	137	21	demands	demand	NOUN
gujaf-357	137	22	.	.	PUNCT
gujaf-357	138	1	adegbite	adegbite	NOUN
gujaf-357	138	2	and	and	CCONJ
gujaf-357	138	3	nakpodia	nakpodia	PROPN
gujaf-357	138	4	(	(	PUNCT
gujaf-357	138	5	2021	2021	NUM
gujaf-357	138	6	)	)	PUNCT
gujaf-357	138	7	argue	argue	VERB
gujaf-357	138	8	that	that	SCONJ
gujaf-357	138	9	csr	csr	NOUN
gujaf-357	138	10	initiatives	initiative	NOUN
gujaf-357	138	11	such	such	ADJ
gujaf-357	138	12	as	as	ADP
gujaf-357	138	13	financial	financial	ADJ
gujaf-357	138	14	literacy	literacy	NOUN
gujaf-357	138	15	programs	program	NOUN
gujaf-357	138	16	,	,	PUNCT
gujaf-357	138	17	education	education	NOUN
gujaf-357	138	18	funding	funding	NOUN
gujaf-357	138	19	,	,	PUNCT
gujaf-357	138	20	and	and	CCONJ
gujaf-357	138	21	environmental	environmental	ADJ
gujaf-357	138	22	conservation	conservation	NOUN
gujaf-357	138	23	serve	serve	VERB
gujaf-357	138	24	to	to	PART
gujaf-357	138	25	improve	improve	VERB
gujaf-357	138	26	stakeholder	stakeholder	NOUN
gujaf-357	138	27	relationships	relationship	NOUN
gujaf-357	138	28	and	and	CCONJ
gujaf-357	138	29	enhance	enhance	VERB
gujaf-357	138	30	public	public	ADJ
gujaf-357	138	31	trust	trust	NOUN
gujaf-357	138	32	.	.	PUNCT
gujaf-357	139	1	ogunkunle	ogunkunle	PROPN
gujaf-357	139	2	gusau	gusau	PROPN
gujaf-357	139	3	journal	journal	PROPN
gujaf-357	139	4	of	of	ADP
gujaf-357	139	5	accounting	accounting	NOUN
gujaf-357	139	6	and	and	CCONJ
gujaf-357	139	7	finance	finance	NOUN
gujaf-357	139	8	,	,	PUNCT
gujaf-357	139	9	vol	vol	NOUN
gujaf-357	139	10	.	.	PROPN
gujaf-357	139	11	5	5	NUM
gujaf-357	139	12	,	,	PUNCT
gujaf-357	139	13	issue	issue	NOUN
gujaf-357	139	14	1	1	NUM
gujaf-357	139	15	,	,	PUNCT
gujaf-357	139	16	april	april	PROPN
gujaf-357	139	17	,	,	PUNCT
gujaf-357	139	18	2024	2024	NUM
gujaf-357	139	19	351	351	NUM
gujaf-357	139	20	and	and	CCONJ
gujaf-357	139	21	adeoye	adeoye	PROPN
gujaf-357	139	22	(	(	PUNCT
gujaf-357	139	23	2021	2021	NUM
gujaf-357	139	24	)	)	PUNCT
gujaf-357	139	25	note	note	VERB
gujaf-357	139	26	that	that	SCONJ
gujaf-357	139	27	csr	csr	NOUN
gujaf-357	139	28	engagement	engagement	NOUN
gujaf-357	139	29	is	be	AUX
gujaf-357	139	30	uneven	uneven	ADJ
gujaf-357	139	31	across	across	ADP
gujaf-357	139	32	firms	firm	NOUN
gujaf-357	139	33	due	due	ADJ
gujaf-357	139	34	to	to	ADP
gujaf-357	139	35	varying	vary	VERB
gujaf-357	139	36	governance	governance	NOUN
gujaf-357	139	37	capacities	capacity	NOUN
gujaf-357	139	38	.	.	PUNCT
gujaf-357	140	1	for	for	ADP
gujaf-357	140	2	the	the	DET
gujaf-357	140	3	purpose	purpose	NOUN
gujaf-357	140	4	of	of	ADP
gujaf-357	140	5	this	this	DET
gujaf-357	140	6	study	study	NOUN
gujaf-357	140	7	,	,	PUNCT
gujaf-357	140	8	csr	csr	X
gujaf-357	140	9	is	be	AUX
gujaf-357	140	10	defined	define	VERB
gujaf-357	140	11	as	as	ADP
gujaf-357	140	12	the	the	DET
gujaf-357	140	13	set	set	NOUN
gujaf-357	140	14	of	of	ADP
gujaf-357	140	15	strategic	strategic	ADJ
gujaf-357	140	16	,	,	PUNCT
gujaf-357	140	17	ethical	ethical	ADJ
gujaf-357	140	18	,	,	PUNCT
gujaf-357	140	19	and	and	CCONJ
gujaf-357	140	20	socially	socially	ADV
gujaf-357	140	21	beneficial	beneficial	ADJ
gujaf-357	140	22	initiatives	initiative	NOUN
gujaf-357	140	23	undertaken	undertake	VERB
gujaf-357	140	24	by	by	ADP
gujaf-357	140	25	listed	list	VERB
gujaf-357	140	26	deposit	deposit	NOUN
gujaf-357	140	27	money	money	NOUN
gujaf-357	140	28	banks	bank	NOUN
gujaf-357	140	29	in	in	ADP
gujaf-357	140	30	nigeria	nigeria	PROPN
gujaf-357	140	31	to	to	PART
gujaf-357	140	32	address	address	VERB
gujaf-357	140	33	stakeholder	stakeholder	NOUN
gujaf-357	140	34	needs	need	NOUN
gujaf-357	140	35	and	and	CCONJ
gujaf-357	140	36	environmental	environmental	ADJ
gujaf-357	140	37	responsibilities	responsibility	NOUN
gujaf-357	140	38	.	.	PUNCT
gujaf-357	141	1	board	board	NOUN
gujaf-357	141	2	size	size	NOUN
gujaf-357	141	3	,	,	PUNCT
gujaf-357	141	4	representing	represent	VERB
gujaf-357	141	5	the	the	DET
gujaf-357	141	6	total	total	ADJ
gujaf-357	141	7	number	number	NOUN
gujaf-357	141	8	of	of	ADP
gujaf-357	141	9	directors	director	NOUN
gujaf-357	141	10	on	on	ADP
gujaf-357	141	11	a	a	DET
gujaf-357	141	12	firm	firm	NOUN
gujaf-357	141	13	's	's	PART
gujaf-357	141	14	board	board	NOUN
gujaf-357	141	15	,	,	PUNCT
gujaf-357	141	16	plays	play	VERB
gujaf-357	141	17	a	a	DET
gujaf-357	141	18	vital	vital	ADJ
gujaf-357	141	19	role	role	NOUN
gujaf-357	141	20	in	in	ADP
gujaf-357	141	21	strategic	strategic	ADJ
gujaf-357	141	22	decision	decision	NOUN
gujaf-357	141	23	-	-	PUNCT
gujaf-357	141	24	making	making	NOUN
gujaf-357	141	25	and	and	CCONJ
gujaf-357	141	26	csr	csr	NOUN
gujaf-357	141	27	engagement	engagement	NOUN
gujaf-357	141	28	.	.	PUNCT
gujaf-357	142	1	adegbite	adegbite	INTJ
gujaf-357	142	2	et	et	PROPN
gujaf-357	142	3	al	al	PROPN
gujaf-357	142	4	.	.	PROPN
gujaf-357	143	1	(	(	PUNCT
gujaf-357	143	2	2022	2022	NUM
gujaf-357	143	3	)	)	PUNCT
gujaf-357	143	4	highlight	highlight	VERB
gujaf-357	143	5	that	that	SCONJ
gujaf-357	143	6	larger	large	ADJ
gujaf-357	143	7	boards	board	NOUN
gujaf-357	143	8	offer	offer	VERB
gujaf-357	143	9	greater	great	ADJ
gujaf-357	143	10	diversity	diversity	NOUN
gujaf-357	143	11	in	in	ADP
gujaf-357	143	12	skills	skill	NOUN
gujaf-357	143	13	and	and	CCONJ
gujaf-357	143	14	viewpoints	viewpoint	NOUN
gujaf-357	143	15	,	,	PUNCT
gujaf-357	143	16	fostering	foster	VERB
gujaf-357	143	17	robust	robust	ADJ
gujaf-357	143	18	csr	csr	NOUN
gujaf-357	143	19	deliberations	deliberation	NOUN
gujaf-357	143	20	.	.	PUNCT
gujaf-357	144	1	kajola	kajola	PROPN
gujaf-357	144	2	et	et	PROPN
gujaf-357	144	3	al	al	PROPN
gujaf-357	144	4	.	.	PROPN
gujaf-357	145	1	(	(	PUNCT
gujaf-357	145	2	2023	2023	NUM
gujaf-357	145	3	)	)	PUNCT
gujaf-357	145	4	affirm	affirm	NOUN
gujaf-357	145	5	that	that	SCONJ
gujaf-357	145	6	board	board	NOUN
gujaf-357	145	7	size	size	NOUN
gujaf-357	145	8	influences	influence	VERB
gujaf-357	145	9	oversight	oversight	NOUN
gujaf-357	145	10	effectiveness	effectiveness	NOUN
gujaf-357	145	11	and	and	CCONJ
gujaf-357	145	12	stakeholder	stakeholder	NOUN
gujaf-357	145	13	representation	representation	NOUN
gujaf-357	145	14	.	.	PUNCT
gujaf-357	146	1	cheng	cheng	PROPN
gujaf-357	146	2	and	and	CCONJ
gujaf-357	146	3	wang	wang	PROPN
gujaf-357	146	4	(	(	PUNCT
gujaf-357	146	5	2020	2020	NUM
gujaf-357	146	6	)	)	PUNCT
gujaf-357	146	7	note	note	VERB
gujaf-357	146	8	that	that	SCONJ
gujaf-357	146	9	while	while	SCONJ
gujaf-357	146	10	a	a	DET
gujaf-357	146	11	larger	large	ADJ
gujaf-357	146	12	board	board	NOUN
gujaf-357	146	13	may	may	AUX
gujaf-357	146	14	offer	offer	VERB
gujaf-357	146	15	more	more	ADV
gujaf-357	146	16	comprehensive	comprehensive	ADJ
gujaf-357	146	17	insights	insight	NOUN
gujaf-357	146	18	,	,	PUNCT
gujaf-357	146	19	it	it	PRON
gujaf-357	146	20	can	can	AUX
gujaf-357	146	21	also	also	ADV
gujaf-357	146	22	lead	lead	VERB
gujaf-357	146	23	to	to	ADP
gujaf-357	146	24	coordination	coordination	NOUN
gujaf-357	146	25	challenges	challenge	NOUN
gujaf-357	146	26	.	.	PUNCT
gujaf-357	147	1	in	in	ADP
gujaf-357	147	2	this	this	DET
gujaf-357	147	3	study	study	NOUN
gujaf-357	147	4	,	,	PUNCT
gujaf-357	147	5	board	board	NOUN
gujaf-357	147	6	size	size	NOUN
gujaf-357	147	7	refers	refer	VERB
gujaf-357	147	8	to	to	ADP
gujaf-357	147	9	the	the	DET
gujaf-357	147	10	number	number	NOUN
gujaf-357	147	11	of	of	ADP
gujaf-357	147	12	directors	director	NOUN
gujaf-357	147	13	on	on	ADP
gujaf-357	147	14	the	the	DET
gujaf-357	147	15	board	board	NOUN
gujaf-357	147	16	of	of	ADP
gujaf-357	147	17	nigerian	nigerian	ADJ
gujaf-357	147	18	deposit	deposit	NOUN
gujaf-357	147	19	money	money	NOUN
gujaf-357	147	20	banks	bank	NOUN
gujaf-357	147	21	,	,	PUNCT
gujaf-357	147	22	examined	examine	VERB
gujaf-357	147	23	for	for	ADP
gujaf-357	147	24	its	its	PRON
gujaf-357	147	25	impact	impact	NOUN
gujaf-357	147	26	on	on	ADP
gujaf-357	147	27	csr	csr	X
gujaf-357	147	28	through	through	ADP
gujaf-357	147	29	strategic	strategic	ADJ
gujaf-357	147	30	diversity	diversity	NOUN
gujaf-357	147	31	and	and	CCONJ
gujaf-357	147	32	deliberative	deliberative	ADJ
gujaf-357	147	33	effectiveness	effectiveness	NOUN
gujaf-357	147	34	.	.	PUNCT
gujaf-357	148	1	board	board	NOUN
gujaf-357	148	2	independence	independence	NOUN
gujaf-357	148	3	is	be	AUX
gujaf-357	148	4	defined	define	VERB
gujaf-357	148	5	by	by	ADP
gujaf-357	148	6	the	the	DET
gujaf-357	148	7	presence	presence	NOUN
gujaf-357	148	8	of	of	ADP
gujaf-357	148	9	non	non	ADJ
gujaf-357	148	10	-	-	ADJ
gujaf-357	148	11	executive	executive	ADJ
gujaf-357	148	12	,	,	PUNCT
gujaf-357	148	13	unaffiliated	unaffiliated	ADJ
gujaf-357	148	14	directors	director	NOUN
gujaf-357	148	15	who	who	PRON
gujaf-357	148	16	offer	offer	VERB
gujaf-357	148	17	impartial	impartial	ADJ
gujaf-357	148	18	oversight	oversight	NOUN
gujaf-357	148	19	and	and	CCONJ
gujaf-357	148	20	governance	governance	NOUN
gujaf-357	148	21	.	.	PUNCT
gujaf-357	149	1	nguyen	nguyen	PROPN
gujaf-357	149	2	et	et	PROPN
gujaf-357	149	3	al	al	PROPN
gujaf-357	149	4	.	.	PROPN
gujaf-357	150	1	(	(	PUNCT
gujaf-357	150	2	2023	2023	NUM
gujaf-357	150	3	)	)	PUNCT
gujaf-357	150	4	emphasize	emphasize	VERB
gujaf-357	150	5	that	that	SCONJ
gujaf-357	150	6	independent	independent	ADJ
gujaf-357	150	7	directors	director	NOUN
gujaf-357	150	8	prioritize	prioritize	VERB
gujaf-357	150	9	long	long	ADJ
gujaf-357	150	10	-	-	PUNCT
gujaf-357	150	11	term	term	NOUN
gujaf-357	150	12	stakeholder	stakeholder	NOUN
gujaf-357	150	13	interests	interest	NOUN
gujaf-357	150	14	over	over	ADP
gujaf-357	150	15	short	short	ADJ
gujaf-357	150	16	-	-	PUNCT
gujaf-357	150	17	term	term	NOUN
gujaf-357	150	18	managerial	managerial	ADJ
gujaf-357	150	19	goals	goal	NOUN
gujaf-357	150	20	.	.	PUNCT
gujaf-357	151	1	boubaker	boubaker	NOUN
gujaf-357	151	2	et	et	PROPN
gujaf-357	151	3	al	al	PROPN
gujaf-357	151	4	.	.	PROPN
gujaf-357	152	1	(	(	PUNCT
gujaf-357	152	2	2022	2022	NUM
gujaf-357	152	3	)	)	PUNCT
gujaf-357	152	4	associate	associate	NOUN
gujaf-357	152	5	board	board	NOUN
gujaf-357	152	6	independence	independence	NOUN
gujaf-357	152	7	with	with	ADP
gujaf-357	152	8	heightened	heighten	VERB
gujaf-357	152	9	csr	csr	NOUN
gujaf-357	152	10	responsiveness	responsiveness	NOUN
gujaf-357	152	11	and	and	CCONJ
gujaf-357	152	12	ethical	ethical	ADJ
gujaf-357	152	13	vigilance	vigilance	NOUN
gujaf-357	152	14	.	.	PUNCT
gujaf-357	153	1	obalola	obalola	PROPN
gujaf-357	153	2	et	et	PROPN
gujaf-357	154	1	al	al	PROPN
gujaf-357	154	2	.	.	PROPN
gujaf-357	155	1	(	(	PUNCT
gujaf-357	155	2	2021	2021	NUM
gujaf-357	155	3	)	)	PUNCT
gujaf-357	155	4	observe	observe	VERB
gujaf-357	155	5	that	that	SCONJ
gujaf-357	155	6	independent	independent	ADJ
gujaf-357	155	7	boards	board	NOUN
gujaf-357	155	8	are	be	AUX
gujaf-357	155	9	more	more	ADV
gujaf-357	155	10	proactive	proactive	ADJ
gujaf-357	155	11	in	in	ADP
gujaf-357	155	12	supporting	support	VERB
gujaf-357	155	13	sustainability	sustainability	NOUN
gujaf-357	155	14	initiatives	initiative	NOUN
gujaf-357	155	15	.	.	PUNCT
gujaf-357	156	1	for	for	ADP
gujaf-357	156	2	this	this	DET
gujaf-357	156	3	study	study	NOUN
gujaf-357	156	4	,	,	PUNCT
gujaf-357	156	5	board	board	NOUN
gujaf-357	156	6	independence	independence	NOUN
gujaf-357	156	7	is	be	AUX
gujaf-357	156	8	conceptualized	conceptualize	VERB
gujaf-357	156	9	as	as	ADP
gujaf-357	156	10	the	the	DET
gujaf-357	156	11	proportion	proportion	NOUN
gujaf-357	156	12	of	of	ADP
gujaf-357	156	13	independent	independent	ADJ
gujaf-357	156	14	,	,	PUNCT
gujaf-357	156	15	non	non	ADJ
gujaf-357	156	16	-	-	ADJ
gujaf-357	156	17	executive	executive	ADJ
gujaf-357	156	18	directors	director	NOUN
gujaf-357	156	19	on	on	ADP
gujaf-357	156	20	nigerian	nigerian	ADJ
gujaf-357	156	21	bank	bank	NOUN
gujaf-357	156	22	boards	board	NOUN
gujaf-357	156	23	who	who	PRON
gujaf-357	156	24	contribute	contribute	VERB
gujaf-357	156	25	to	to	ADP
gujaf-357	156	26	csr	csr	NOUN
gujaf-357	156	27	implementation	implementation	NOUN
gujaf-357	156	28	through	through	ADP
gujaf-357	156	29	objective	objective	ADJ
gujaf-357	156	30	oversight	oversight	NOUN
gujaf-357	156	31	and	and	CCONJ
gujaf-357	156	32	governance	governance	NOUN
gujaf-357	156	33	.	.	PUNCT
gujaf-357	157	1	gender	gender	NOUN
gujaf-357	157	2	diversity	diversity	NOUN
gujaf-357	157	3	refers	refer	VERB
gujaf-357	157	4	to	to	ADP
gujaf-357	157	5	the	the	DET
gujaf-357	157	6	representation	representation	NOUN
gujaf-357	157	7	of	of	ADP
gujaf-357	157	8	women	woman	NOUN
gujaf-357	157	9	on	on	ADP
gujaf-357	157	10	corporate	corporate	ADJ
gujaf-357	157	11	boards	board	NOUN
gujaf-357	157	12	,	,	PUNCT
gujaf-357	157	13	influencing	influence	VERB
gujaf-357	157	14	ethical	ethical	ADJ
gujaf-357	157	15	leadership	leadership	NOUN
gujaf-357	157	16	and	and	CCONJ
gujaf-357	157	17	csr	csr	NOUN
gujaf-357	157	18	engagement	engagement	NOUN
gujaf-357	157	19	.	.	PUNCT
gujaf-357	158	1	garcía	garcía	ADJ
gujaf-357	158	2	-	-	PUNCT
gujaf-357	158	3	sánchez	sánchez	NOUN
gujaf-357	158	4	et	et	PROPN
gujaf-357	158	5	al	al	PROPN
gujaf-357	158	6	.	.	PROPN
gujaf-357	159	1	(	(	PUNCT
gujaf-357	159	2	2022	2022	NUM
gujaf-357	159	3	)	)	PUNCT
gujaf-357	159	4	state	state	NOUN
gujaf-357	159	5	that	that	SCONJ
gujaf-357	159	6	gender	gender	NOUN
gujaf-357	159	7	-	-	PUNCT
gujaf-357	159	8	diverse	diverse	ADJ
gujaf-357	159	9	boards	board	NOUN
gujaf-357	159	10	are	be	AUX
gujaf-357	159	11	more	more	ADV
gujaf-357	159	12	attentive	attentive	ADJ
gujaf-357	159	13	to	to	ADP
gujaf-357	159	14	social	social	ADJ
gujaf-357	159	15	issues	issue	NOUN
gujaf-357	159	16	and	and	CCONJ
gujaf-357	159	17	stakeholder	stakeholder	NOUN
gujaf-357	159	18	concerns	concern	NOUN
gujaf-357	159	19	.	.	PUNCT
gujaf-357	160	1	bear	bear	PROPN
gujaf-357	160	2	et	et	PROPN
gujaf-357	160	3	al	al	PROPN
gujaf-357	160	4	.	.	PROPN
gujaf-357	161	1	(	(	PUNCT
gujaf-357	161	2	2021	2021	NUM
gujaf-357	161	3	)	)	PUNCT
gujaf-357	161	4	argue	argue	VERB
gujaf-357	161	5	that	that	SCONJ
gujaf-357	161	6	female	female	ADJ
gujaf-357	161	7	directors	director	NOUN
gujaf-357	161	8	bring	bring	VERB
gujaf-357	161	9	inclusive	inclusive	ADJ
gujaf-357	161	10	and	and	CCONJ
gujaf-357	161	11	socially	socially	ADV
gujaf-357	161	12	responsible	responsible	ADJ
gujaf-357	161	13	perspectives	perspective	NOUN
gujaf-357	161	14	to	to	ADP
gujaf-357	161	15	governance	governance	NOUN
gujaf-357	161	16	.	.	PUNCT
gujaf-357	162	1	konrad	konrad	PROPN
gujaf-357	162	2	et	et	PROPN
gujaf-357	162	3	al	al	PROPN
gujaf-357	162	4	.	.	PROPN
gujaf-357	163	1	(	(	PUNCT
gujaf-357	163	2	2020	2020	NUM
gujaf-357	163	3	)	)	PUNCT
gujaf-357	163	4	suggest	suggest	VERB
gujaf-357	163	5	that	that	SCONJ
gujaf-357	163	6	diverse	diverse	ADJ
gujaf-357	163	7	boards	board	NOUN
gujaf-357	163	8	lead	lead	VERB
gujaf-357	163	9	to	to	ADP
gujaf-357	163	10	more	more	ADV
gujaf-357	163	11	balanced	balanced	ADJ
gujaf-357	163	12	and	and	CCONJ
gujaf-357	163	13	ethical	ethical	ADJ
gujaf-357	163	14	decisions	decision	NOUN
gujaf-357	163	15	.	.	PUNCT
gujaf-357	164	1	within	within	ADP
gujaf-357	164	2	this	this	DET
gujaf-357	164	3	study	study	NOUN
gujaf-357	164	4	,	,	PUNCT
gujaf-357	164	5	gender	gender	NOUN
gujaf-357	164	6	diversity	diversity	NOUN
gujaf-357	164	7	is	be	AUX
gujaf-357	164	8	defined	define	VERB
gujaf-357	164	9	as	as	ADP
gujaf-357	164	10	the	the	DET
gujaf-357	164	11	proportion	proportion	NOUN
gujaf-357	164	12	of	of	ADP
gujaf-357	164	13	female	female	ADJ
gujaf-357	164	14	directors	director	NOUN
gujaf-357	164	15	on	on	ADP
gujaf-357	164	16	the	the	DET
gujaf-357	164	17	boards	board	NOUN
gujaf-357	164	18	of	of	ADP
gujaf-357	164	19	nigerian	nigerian	ADJ
gujaf-357	164	20	deposit	deposit	NOUN
gujaf-357	164	21	money	money	NOUN
gujaf-357	164	22	banks	bank	NOUN
gujaf-357	164	23	,	,	PUNCT
gujaf-357	164	24	analyzed	analyze	VERB
gujaf-357	164	25	for	for	ADP
gujaf-357	164	26	its	its	PRON
gujaf-357	164	27	influence	influence	NOUN
gujaf-357	164	28	on	on	ADP
gujaf-357	164	29	csr	csr	NOUN
gujaf-357	164	30	strategies	strategy	NOUN
gujaf-357	164	31	and	and	CCONJ
gujaf-357	164	32	stakeholder	stakeholder	NOUN
gujaf-357	164	33	sensitivity	sensitivity	NOUN
gujaf-357	164	34	.	.	PUNCT
gujaf-357	165	1	empirical	empirical	ADJ
gujaf-357	165	2	board	board	NOUN
gujaf-357	165	3	size	size	NOUN
gujaf-357	165	4	and	and	CCONJ
gujaf-357	165	5	csr	csr	NOUN
gujaf-357	165	6	performance	performance	NOUN
gujaf-357	165	7	several	several	ADJ
gujaf-357	165	8	empirical	empirical	ADJ
gujaf-357	165	9	literatures	literature	NOUN
gujaf-357	165	10	have	have	AUX
gujaf-357	165	11	been	be	AUX
gujaf-357	165	12	conducted	conduct	VERB
gujaf-357	165	13	on	on	ADP
gujaf-357	165	14	the	the	DET
gujaf-357	165	15	impact	impact	NOUN
gujaf-357	165	16	of	of	ADP
gujaf-357	165	17	board	board	NOUN
gujaf-357	165	18	characteristics	characteristic	NOUN
gujaf-357	165	19	and	and	CCONJ
gujaf-357	165	20	csr	csr	X
gujaf-357	165	21	including	include	VERB
gujaf-357	165	22	the	the	DET
gujaf-357	165	23	study	study	NOUN
gujaf-357	165	24	of	of	ADP
gujaf-357	165	25	adegbite	adegbite	PROPN
gujaf-357	165	26	et	et	PROPN
gujaf-357	165	27	al	al	PROPN
gujaf-357	165	28	.	.	PROPN
gujaf-357	166	1	(	(	PUNCT
gujaf-357	166	2	2022	2022	NUM
gujaf-357	166	3	)	)	PUNCT
gujaf-357	166	4	who	who	PRON
gujaf-357	166	5	investigated	investigate	VERB
gujaf-357	166	6	the	the	DET
gujaf-357	166	7	impact	impact	NOUN
gujaf-357	166	8	of	of	ADP
gujaf-357	166	9	board	board	NOUN
gujaf-357	166	10	size	size	NOUN
gujaf-357	166	11	on	on	ADP
gujaf-357	166	12	csr	csr	X
gujaf-357	166	13	in	in	ADP
gujaf-357	166	14	nigerian	nigerian	ADJ
gujaf-357	166	15	banks	bank	NOUN
gujaf-357	166	16	,	,	PUNCT
gujaf-357	166	17	aiming	aim	VERB
gujaf-357	166	18	to	to	PART
gujaf-357	166	19	understand	understand	VERB
gujaf-357	166	20	whether	whether	SCONJ
gujaf-357	166	21	larger	large	ADJ
gujaf-357	166	22	boards	board	NOUN
gujaf-357	166	23	lead	lead	VERB
gujaf-357	166	24	to	to	ADP
gujaf-357	166	25	more	more	ADV
gujaf-357	166	26	effective	effective	ADJ
gujaf-357	166	27	csr	csr	NOUN
gujaf-357	166	28	practices	practice	NOUN
gujaf-357	166	29	.	.	PUNCT
gujaf-357	167	1	using	use	VERB
gujaf-357	167	2	quantitative	quantitative	ADJ
gujaf-357	167	3	data	datum	NOUN
gujaf-357	167	4	extracted	extract	VERB
gujaf-357	167	5	from	from	ADP
gujaf-357	167	6	the	the	DET
gujaf-357	167	7	annual	annual	ADJ
gujaf-357	167	8	reports	report	NOUN
gujaf-357	167	9	of	of	ADP
gujaf-357	167	10	nigerian	nigerian	ADJ
gujaf-357	167	11	banks	bank	NOUN
gujaf-357	167	12	,	,	PUNCT
gujaf-357	167	13	they	they	PRON
gujaf-357	167	14	employed	employ	VERB
gujaf-357	167	15	regression	regression	NOUN
gujaf-357	167	16	analysis	analysis	NOUN
gujaf-357	167	17	to	to	PART
gujaf-357	167	18	examine	examine	VERB
gujaf-357	167	19	the	the	DET
gujaf-357	167	20	relationship	relationship	NOUN
gujaf-357	167	21	.	.	PUNCT
gujaf-357	168	1	the	the	DET
gujaf-357	168	2	findings	finding	NOUN
gujaf-357	168	3	of	of	ADP
gujaf-357	168	4	the	the	DET
gujaf-357	168	5	study	study	NOUN
gujaf-357	168	6	suggest	suggest	VERB
gujaf-357	168	7	that	that	SCONJ
gujaf-357	168	8	larger	large	ADJ
gujaf-357	168	9	boards	board	NOUN
gujaf-357	168	10	provide	provide	VERB
gujaf-357	168	11	a	a	DET
gujaf-357	168	12	wider	wide	ADJ
gujaf-357	168	13	range	range	NOUN
gujaf-357	168	14	of	of	ADP
gujaf-357	168	15	expertise	expertise	NOUN
gujaf-357	168	16	and	and	CCONJ
gujaf-357	168	17	diverse	diverse	ADJ
gujaf-357	168	18	perspectives	perspective	NOUN
gujaf-357	168	19	,	,	PUNCT
gujaf-357	168	20	positively	positively	ADV
gujaf-357	168	21	influencing	influence	VERB
gujaf-357	168	22	csr	csr	NOUN
gujaf-357	168	23	performance	performance	NOUN
gujaf-357	168	24	.	.	PUNCT
gujaf-357	169	1	however	however	ADV
gujaf-357	169	2	,	,	PUNCT
gujaf-357	169	3	they	they	PRON
gujaf-357	169	4	caution	caution	VERB
gujaf-357	169	5	that	that	SCONJ
gujaf-357	169	6	excessively	excessively	ADV
gujaf-357	169	7	large	large	ADJ
gujaf-357	169	8	boards	board	NOUN
gujaf-357	169	9	may	may	AUX
gujaf-357	169	10	encounter	encounter	VERB
gujaf-357	169	11	communication	communication	NOUN
gujaf-357	169	12	difficulties	difficulty	NOUN
gujaf-357	169	13	that	that	PRON
gujaf-357	169	14	could	could	AUX
gujaf-357	169	15	hamper	hamper	VERB
gujaf-357	169	16	effective	effective	ADJ
gujaf-357	169	17	decision	decision	NOUN
gujaf-357	169	18	-	-	PUNCT
gujaf-357	169	19	making	making	NOUN
gujaf-357	169	20	.	.	PUNCT
gujaf-357	170	1	the	the	DET
gujaf-357	170	2	research	research	NOUN
gujaf-357	170	3	recommend	recommend	VERB
gujaf-357	170	4	that	that	SCONJ
gujaf-357	170	5	firms	firm	NOUN
gujaf-357	170	6	optimize	optimize	VERB
gujaf-357	170	7	board	board	NOUN
gujaf-357	170	8	size	size	NOUN
gujaf-357	170	9	to	to	PART
gujaf-357	170	10	balance	balance	VERB
gujaf-357	170	11	diversity	diversity	NOUN
gujaf-357	170	12	with	with	ADP
gujaf-357	170	13	operational	operational	ADJ
gujaf-357	170	14	efficiency	efficiency	NOUN
gujaf-357	170	15	,	,	PUNCT
gujaf-357	170	16	ensuring	ensure	VERB
gujaf-357	170	17	that	that	SCONJ
gujaf-357	170	18	board	board	NOUN
gujaf-357	170	19	members	member	NOUN
gujaf-357	170	20	can	can	AUX
gujaf-357	170	21	collaborate	collaborate	VERB
gujaf-357	170	22	effectively	effectively	ADV
gujaf-357	170	23	to	to	PART
gujaf-357	170	24	implement	implement	VERB
gujaf-357	170	25	csr	csr	NOUN
gujaf-357	170	26	initiatives	initiative	NOUN
gujaf-357	170	27	.	.	PUNCT
gujaf-357	171	1	similarly	similarly	ADV
gujaf-357	171	2	,	,	PUNCT
gujaf-357	171	3	boubaker	boubaker	PROPN
gujaf-357	171	4	et	et	PROPN
gujaf-357	171	5	al	al	PROPN
gujaf-357	171	6	.	.	PROPN
gujaf-357	172	1	(	(	PUNCT
gujaf-357	172	2	2022	2022	NUM
gujaf-357	172	3	)	)	PUNCT
gujaf-357	172	4	explore	explore	VERB
gujaf-357	172	5	the	the	DET
gujaf-357	172	6	role	role	NOUN
gujaf-357	172	7	of	of	ADP
gujaf-357	172	8	board	board	NOUN
gujaf-357	172	9	size	size	NOUN
gujaf-357	172	10	in	in	ADP
gujaf-357	172	11	csr	csr	NOUN
gujaf-357	172	12	engagement	engagement	NOUN
gujaf-357	172	13	among	among	ADP
gujaf-357	172	14	french	french	ADJ
gujaf-357	172	15	corporations	corporation	NOUN
gujaf-357	172	16	.	.	PUNCT
gujaf-357	173	1	panel	panel	NOUN
gujaf-357	173	2	data	datum	NOUN
gujaf-357	173	3	was	be	AUX
gujaf-357	173	4	collected	collect	VERB
gujaf-357	173	5	from	from	ADP
gujaf-357	173	6	200	200	NUM
gujaf-357	173	7	firms	firm	NOUN
gujaf-357	173	8	listed	list	VERB
gujaf-357	173	9	on	on	ADP
gujaf-357	173	10	the	the	DET
gujaf-357	173	11	french	french	ADJ
gujaf-357	173	12	stock	stock	NOUN
gujaf-357	173	13	exchange	exchange	PROPN
gujaf-357	173	14	and	and	CCONJ
gujaf-357	173	15	applied	apply	VERB
gujaf-357	173	16	fixed	fix	VERB
gujaf-357	173	17	effects	effect	NOUN
gujaf-357	173	18	regression	regression	VERB
gujaf-357	173	19	to	to	PART
gujaf-357	173	20	analyse	analyse	VERB
gujaf-357	173	21	the	the	DET
gujaf-357	173	22	data	datum	NOUN
gujaf-357	173	23	.	.	PUNCT
gujaf-357	174	1	the	the	DET
gujaf-357	174	2	findings	finding	NOUN
gujaf-357	174	3	of	of	ADP
gujaf-357	174	4	the	the	DET
gujaf-357	174	5	study	study	NOUN
gujaf-357	174	6	indicate	indicate	VERB
gujaf-357	174	7	that	that	SCONJ
gujaf-357	174	8	larger	large	ADJ
gujaf-357	174	9	boards	board	NOUN
gujaf-357	174	10	are	be	AUX
gujaf-357	174	11	more	more	ADV
gujaf-357	174	12	likely	likely	ADJ
gujaf-357	174	13	to	to	PART
gujaf-357	174	14	adopt	adopt	VERB
gujaf-357	174	15	csr	csr	NOUN
gujaf-357	174	16	strategies	strategy	NOUN
gujaf-357	174	17	,	,	PUNCT
gujaf-357	174	18	particularly	particularly	ADV
gujaf-357	174	19	when	when	SCONJ
gujaf-357	174	20	the	the	DET
gujaf-357	174	21	board	board	NOUN
gujaf-357	174	22	includes	include	VERB
gujaf-357	174	23	members	member	NOUN
gujaf-357	174	24	with	with	ADP
gujaf-357	174	25	diverse	diverse	ADJ
gujaf-357	174	26	professional	professional	ADJ
gujaf-357	174	27	backgrounds	background	NOUN
gujaf-357	174	28	.	.	PUNCT
gujaf-357	175	1	this	this	DET
gujaf-357	175	2	diversity	diversity	NOUN
gujaf-357	175	3	in	in	ADP
gujaf-357	175	4	expertise	expertise	NOUN
gujaf-357	175	5	enables	enable	VERB
gujaf-357	175	6	gusau	gusau	ADJ
gujaf-357	175	7	journal	journal	NOUN
gujaf-357	175	8	of	of	ADP
gujaf-357	175	9	accounting	accounting	NOUN
gujaf-357	175	10	and	and	CCONJ
gujaf-357	175	11	finance	finance	NOUN
gujaf-357	175	12	,	,	PUNCT
gujaf-357	175	13	vol	vol	NOUN
gujaf-357	175	14	.	.	PROPN
gujaf-357	175	15	5	5	NUM
gujaf-357	175	16	,	,	PUNCT
gujaf-357	175	17	issue	issue	NOUN
gujaf-357	175	18	1	1	NUM
gujaf-357	175	19	,	,	PUNCT
gujaf-357	175	20	april	april	PROPN
gujaf-357	175	21	,	,	PUNCT
gujaf-357	175	22	2024	2024	NUM
gujaf-357	175	23	352	352	NUM
gujaf-357	175	24	boards	board	NOUN
gujaf-357	175	25	to	to	PART
gujaf-357	175	26	address	address	VERB
gujaf-357	175	27	complex	complex	ADJ
gujaf-357	175	28	csr	csr	NOUN
gujaf-357	175	29	challenges	challenge	NOUN
gujaf-357	175	30	effectively	effectively	ADV
gujaf-357	175	31	.	.	PUNCT
gujaf-357	176	1	the	the	DET
gujaf-357	176	2	study	study	NOUN
gujaf-357	176	3	recommends	recommend	VERB
gujaf-357	176	4	that	that	SCONJ
gujaf-357	176	5	firms	firm	NOUN
gujaf-357	176	6	seek	seek	VERB
gujaf-357	176	7	a	a	DET
gujaf-357	176	8	balance	balance	NOUN
gujaf-357	176	9	by	by	ADP
gujaf-357	176	10	maintaining	maintain	VERB
gujaf-357	176	11	larger	large	ADJ
gujaf-357	176	12	boards	board	NOUN
gujaf-357	176	13	with	with	ADP
gujaf-357	176	14	varied	varied	ADJ
gujaf-357	176	15	industry	industry	NOUN
gujaf-357	176	16	experience	experience	NOUN
gujaf-357	176	17	to	to	PART
gujaf-357	176	18	promote	promote	VERB
gujaf-357	176	19	innovative	innovative	ADJ
gujaf-357	176	20	and	and	CCONJ
gujaf-357	176	21	comprehensive	comprehensive	ADJ
gujaf-357	176	22	csr	csr	NOUN
gujaf-357	176	23	practices	practice	NOUN
gujaf-357	176	24	.	.	PUNCT
gujaf-357	177	1	in	in	ADP
gujaf-357	177	2	addition	addition	NOUN
gujaf-357	177	3	,	,	PUNCT
gujaf-357	177	4	kajola	kajola	PROPN
gujaf-357	177	5	et	et	PROPN
gujaf-357	177	6	al	al	PROPN
gujaf-357	177	7	.	.	PROPN
gujaf-357	177	8	(	(	PUNCT
gujaf-357	177	9	2023	2023	NUM
gujaf-357	177	10	)	)	PUNCT
gujaf-357	177	11	examine	examine	VERB
gujaf-357	177	12	how	how	SCONJ
gujaf-357	177	13	board	board	NOUN
gujaf-357	177	14	size	size	NOUN
gujaf-357	177	15	influences	influence	VERB
gujaf-357	177	16	csr	csr	NOUN
gujaf-357	177	17	performance	performance	NOUN
gujaf-357	177	18	in	in	ADP
gujaf-357	177	19	nigerian	nigerian	ADJ
gujaf-357	177	20	financial	financial	ADJ
gujaf-357	177	21	institutions	institution	NOUN
gujaf-357	177	22	.	.	PUNCT
gujaf-357	178	1	utilizing	utilize	VERB
gujaf-357	178	2	a	a	DET
gujaf-357	178	3	cross	cross	ADJ
gujaf-357	178	4	-	-	ADJ
gujaf-357	178	5	sectional	sectional	ADJ
gujaf-357	178	6	data	datum	NOUN
gujaf-357	178	7	from	from	ADP
gujaf-357	178	8	30	30	NUM
gujaf-357	178	9	nigerian	nigerian	ADJ
gujaf-357	178	10	banks	bank	NOUN
gujaf-357	178	11	and	and	CCONJ
gujaf-357	178	12	applying	apply	VERB
gujaf-357	178	13	structural	structural	ADJ
gujaf-357	178	14	equation	equation	NOUN
gujaf-357	178	15	modeling	modeling	NOUN
gujaf-357	178	16	,	,	PUNCT
gujaf-357	178	17	the	the	DET
gujaf-357	178	18	study	study	NOUN
gujaf-357	178	19	found	find	VERB
gujaf-357	178	20	that	that	SCONJ
gujaf-357	178	21	,	,	PUNCT
gujaf-357	178	22	a	a	DET
gujaf-357	178	23	moderate	moderate	ADJ
gujaf-357	178	24	positive	positive	ADJ
gujaf-357	178	25	relationship	relationship	NOUN
gujaf-357	178	26	between	between	ADP
gujaf-357	178	27	board	board	NOUN
gujaf-357	178	28	size	size	NOUN
gujaf-357	178	29	and	and	CCONJ
gujaf-357	178	30	csr	csr	NOUN
gujaf-357	178	31	performance	performance	NOUN
gujaf-357	178	32	.	.	PUNCT
gujaf-357	179	1	however	however	ADV
gujaf-357	179	2	,	,	PUNCT
gujaf-357	179	3	the	the	DET
gujaf-357	179	4	study	study	NOUN
gujaf-357	179	5	note	note	VERB
gujaf-357	179	6	that	that	SCONJ
gujaf-357	179	7	excessively	excessively	ADV
gujaf-357	179	8	large	large	ADJ
gujaf-357	179	9	boards	board	NOUN
gujaf-357	179	10	tend	tend	VERB
gujaf-357	179	11	to	to	PART
gujaf-357	179	12	be	be	AUX
gujaf-357	179	13	less	less	ADV
gujaf-357	179	14	efficient	efficient	ADJ
gujaf-357	179	15	,	,	PUNCT
gujaf-357	179	16	negatively	negatively	ADV
gujaf-357	179	17	impacting	impact	VERB
gujaf-357	179	18	csr	csr	NOUN
gujaf-357	179	19	outcomes	outcome	NOUN
gujaf-357	179	20	.	.	PUNCT
gujaf-357	180	1	their	their	PRON
gujaf-357	180	2	research	research	NOUN
gujaf-357	180	3	underscores	underscore	VERB
gujaf-357	180	4	the	the	DET
gujaf-357	180	5	importance	importance	NOUN
gujaf-357	180	6	of	of	ADP
gujaf-357	180	7	finding	find	VERB
gujaf-357	180	8	an	an	DET
gujaf-357	180	9	optimal	optimal	ADJ
gujaf-357	180	10	board	board	NOUN
gujaf-357	180	11	size	size	NOUN
gujaf-357	180	12	that	that	PRON
gujaf-357	180	13	fosters	foster	VERB
gujaf-357	180	14	diversity	diversity	NOUN
gujaf-357	180	15	without	without	ADP
gujaf-357	180	16	sacrificing	sacrifice	VERB
gujaf-357	180	17	decision	decision	NOUN
gujaf-357	180	18	making	make	VERB
gujaf-357	180	19	efficiency	efficiency	NOUN
gujaf-357	180	20	.	.	PUNCT
gujaf-357	181	1	the	the	DET
gujaf-357	181	2	study	study	NOUN
gujaf-357	181	3	suggests	suggest	VERB
gujaf-357	181	4	that	that	SCONJ
gujaf-357	181	5	nigerian	nigerian	ADJ
gujaf-357	181	6	banks	bank	NOUN
gujaf-357	181	7	,	,	PUNCT
gujaf-357	181	8	in	in	ADP
gujaf-357	181	9	particular	particular	ADJ
gujaf-357	181	10	,	,	PUNCT
gujaf-357	181	11	should	should	AUX
gujaf-357	181	12	focus	focus	VERB
gujaf-357	181	13	on	on	ADP
gujaf-357	181	14	refining	refine	VERB
gujaf-357	181	15	their	their	PRON
gujaf-357	181	16	board	board	NOUN
gujaf-357	181	17	composition	composition	NOUN
gujaf-357	181	18	to	to	PART
gujaf-357	181	19	achieve	achieve	VERB
gujaf-357	181	20	more	more	ADV
gujaf-357	181	21	effective	effective	ADJ
gujaf-357	181	22	csr	csr	NOUN
gujaf-357	181	23	outcomes	outcome	NOUN
gujaf-357	181	24	.	.	PUNCT
gujaf-357	182	1	board	board	NOUN
gujaf-357	182	2	independence	independence	NOUN
gujaf-357	182	3	and	and	CCONJ
gujaf-357	182	4	csr	csr	NOUN
gujaf-357	182	5	performance	performance	NOUN
gujaf-357	182	6	nguyen	nguyen	NOUN
gujaf-357	182	7	et	et	PROPN
gujaf-357	182	8	al	al	PROPN
gujaf-357	182	9	.	.	PROPN
gujaf-357	183	1	(	(	PUNCT
gujaf-357	183	2	2023	2023	NUM
gujaf-357	183	3	)	)	PUNCT
gujaf-357	183	4	investigated	investigate	VERB
gujaf-357	183	5	the	the	DET
gujaf-357	183	6	relationship	relationship	NOUN
gujaf-357	183	7	between	between	ADP
gujaf-357	183	8	board	board	NOUN
gujaf-357	183	9	independence	independence	NOUN
gujaf-357	183	10	and	and	CCONJ
gujaf-357	183	11	csr	csr	NOUN
gujaf-357	183	12	performance	performance	NOUN
gujaf-357	183	13	in	in	ADP
gujaf-357	183	14	vietnamese	vietnamese	ADJ
gujaf-357	183	15	firms	firm	NOUN
gujaf-357	183	16	.	.	PUNCT
gujaf-357	184	1	by	by	ADP
gujaf-357	184	2	using	use	VERB
gujaf-357	184	3	survey	survey	NOUN
gujaf-357	184	4	data	datum	NOUN
gujaf-357	184	5	from	from	ADP
gujaf-357	184	6	50	50	NUM
gujaf-357	184	7	publicly	publicly	ADV
gujaf-357	184	8	traded	trade	VERB
gujaf-357	184	9	companies	company	NOUN
gujaf-357	184	10	by	by	ADP
gujaf-357	184	11	applying	apply	VERB
gujaf-357	184	12	ols	ol	NOUN
gujaf-357	184	13	regression	regression	NOUN
gujaf-357	184	14	to	to	PART
gujaf-357	184	15	assess	assess	VERB
gujaf-357	184	16	the	the	DET
gujaf-357	184	17	impact	impact	NOUN
gujaf-357	184	18	of	of	ADP
gujaf-357	184	19	independent	independent	ADJ
gujaf-357	184	20	directors	director	NOUN
gujaf-357	184	21	on	on	ADP
gujaf-357	184	22	csr	csr	NOUN
gujaf-357	184	23	practices	practice	NOUN
gujaf-357	184	24	.	.	PUNCT
gujaf-357	185	1	the	the	DET
gujaf-357	185	2	results	result	NOUN
gujaf-357	185	3	of	of	ADP
gujaf-357	185	4	the	the	DET
gujaf-357	185	5	study	study	NOUN
gujaf-357	185	6	reveal	reveal	VERB
gujaf-357	185	7	a	a	DET
gujaf-357	185	8	strong	strong	ADJ
gujaf-357	185	9	positive	positive	ADJ
gujaf-357	185	10	correlation	correlation	NOUN
gujaf-357	185	11	,	,	PUNCT
gujaf-357	185	12	with	with	ADP
gujaf-357	185	13	firms	firm	NOUN
gujaf-357	185	14	featuring	feature	VERB
gujaf-357	185	15	independent	independent	ADJ
gujaf-357	185	16	boards	board	NOUN
gujaf-357	185	17	demonstrating	demonstrate	VERB
gujaf-357	185	18	superior	superior	ADJ
gujaf-357	185	19	csr	csr	NOUN
gujaf-357	185	20	performance	performance	NOUN
gujaf-357	185	21	.	.	PUNCT
gujaf-357	186	1	the	the	DET
gujaf-357	186	2	study	study	NOUN
gujaf-357	186	3	highlights	highlight	VERB
gujaf-357	186	4	that	that	SCONJ
gujaf-357	186	5	independent	independent	ADJ
gujaf-357	186	6	directors	director	NOUN
gujaf-357	186	7	provide	provide	VERB
gujaf-357	186	8	unbiased	unbiased	ADJ
gujaf-357	186	9	oversight	oversight	NOUN
gujaf-357	186	10	,	,	PUNCT
gujaf-357	186	11	pushing	push	VERB
gujaf-357	186	12	firms	firm	NOUN
gujaf-357	186	13	to	to	PART
gujaf-357	186	14	prioritize	prioritize	VERB
gujaf-357	186	15	ethical	ethical	ADJ
gujaf-357	186	16	and	and	CCONJ
gujaf-357	186	17	long	long	ADJ
gujaf-357	186	18	-	-	PUNCT
gujaf-357	186	19	term	term	NOUN
gujaf-357	186	20	sustainability	sustainability	NOUN
gujaf-357	186	21	goals	goal	NOUN
gujaf-357	186	22	.	.	PUNCT
gujaf-357	187	1	the	the	DET
gujaf-357	187	2	study	study	NOUN
gujaf-357	187	3	recommends	recommend	VERB
gujaf-357	187	4	that	that	SCONJ
gujaf-357	187	5	firms	firm	NOUN
gujaf-357	187	6	increase	increase	VERB
gujaf-357	187	7	the	the	DET
gujaf-357	187	8	proportion	proportion	NOUN
gujaf-357	187	9	of	of	ADP
gujaf-357	187	10	independent	independent	ADJ
gujaf-357	187	11	directors	director	NOUN
gujaf-357	187	12	to	to	PART
gujaf-357	187	13	strengthen	strengthen	VERB
gujaf-357	187	14	their	their	PRON
gujaf-357	187	15	commitment	commitment	NOUN
gujaf-357	187	16	to	to	ADP
gujaf-357	187	17	csr	csr	NOUN
gujaf-357	187	18	and	and	CCONJ
gujaf-357	187	19	ensure	ensure	VERB
gujaf-357	187	20	responsible	responsible	ADJ
gujaf-357	187	21	governance	governance	NOUN
gujaf-357	187	22	.	.	PUNCT
gujaf-357	188	1	moreso	moreso	PROPN
gujaf-357	188	2	,	,	PUNCT
gujaf-357	188	3	obalola	obalola	PROPN
gujaf-357	188	4	et	et	PROPN
gujaf-357	188	5	al	al	PROPN
gujaf-357	188	6	.	.	PROPN
gujaf-357	189	1	(	(	PUNCT
gujaf-357	189	2	2021	2021	NUM
gujaf-357	189	3	)	)	PUNCT
gujaf-357	189	4	examined	examine	VERB
gujaf-357	189	5	the	the	DET
gujaf-357	189	6	nigerian	nigerian	ADJ
gujaf-357	189	7	banks	bank	NOUN
gujaf-357	189	8	to	to	PART
gujaf-357	189	9	explore	explore	VERB
gujaf-357	189	10	the	the	DET
gujaf-357	189	11	critical	critical	ADJ
gujaf-357	189	12	role	role	NOUN
gujaf-357	189	13	of	of	ADP
gujaf-357	189	14	independent	independent	ADJ
gujaf-357	189	15	directors	director	NOUN
gujaf-357	189	16	in	in	ADP
gujaf-357	189	17	shaping	shape	VERB
gujaf-357	189	18	csr	csr	NOUN
gujaf-357	189	19	strategies	strategy	NOUN
gujaf-357	189	20	.	.	PUNCT
gujaf-357	190	1	drawing	draw	VERB
gujaf-357	190	2	on	on	ADP
gujaf-357	190	3	panel	panel	NOUN
gujaf-357	190	4	data	datum	NOUN
gujaf-357	190	5	from	from	ADP
gujaf-357	190	6	10	10	NUM
gujaf-357	190	7	nigerian	nigerian	ADJ
gujaf-357	190	8	banks	bank	NOUN
gujaf-357	190	9	by	by	ADP
gujaf-357	190	10	applying	apply	VERB
gujaf-357	190	11	panel	panel	NOUN
gujaf-357	190	12	data	datum	NOUN
gujaf-357	190	13	analysis	analysis	NOUN
gujaf-357	190	14	to	to	PART
gujaf-357	190	15	assess	assess	VERB
gujaf-357	190	16	how	how	SCONJ
gujaf-357	190	17	board	board	NOUN
gujaf-357	190	18	independence	independence	NOUN
gujaf-357	190	19	influences	influence	VERB
gujaf-357	190	20	csr	csr	NOUN
gujaf-357	190	21	adoption	adoption	NOUN
gujaf-357	190	22	.	.	PUNCT
gujaf-357	191	1	the	the	DET
gujaf-357	191	2	findings	finding	NOUN
gujaf-357	191	3	of	of	ADP
gujaf-357	191	4	the	the	DET
gujaf-357	191	5	study	study	NOUN
gujaf-357	191	6	reveal	reveal	VERB
gujaf-357	191	7	that	that	SCONJ
gujaf-357	191	8	banks	bank	NOUN
gujaf-357	191	9	with	with	ADP
gujaf-357	191	10	higher	high	ADJ
gujaf-357	191	11	proportions	proportion	NOUN
gujaf-357	191	12	of	of	ADP
gujaf-357	191	13	independent	independent	ADJ
gujaf-357	191	14	directors	director	NOUN
gujaf-357	191	15	are	be	AUX
gujaf-357	191	16	more	more	ADV
gujaf-357	191	17	likely	likely	ADJ
gujaf-357	191	18	to	to	PART
gujaf-357	191	19	implement	implement	VERB
gujaf-357	191	20	robust	robust	ADJ
gujaf-357	191	21	csr	csr	NOUN
gujaf-357	191	22	initiatives	initiative	NOUN
gujaf-357	191	23	,	,	PUNCT
gujaf-357	191	24	particularly	particularly	ADV
gujaf-357	191	25	in	in	ADP
gujaf-357	191	26	environmental	environmental	ADJ
gujaf-357	191	27	sustainability	sustainability	NOUN
gujaf-357	191	28	.	.	PUNCT
gujaf-357	192	1	the	the	DET
gujaf-357	192	2	study	study	NOUN
gujaf-357	192	3	suggests	suggest	VERB
gujaf-357	192	4	that	that	SCONJ
gujaf-357	192	5	promoting	promote	VERB
gujaf-357	192	6	greater	great	ADJ
gujaf-357	192	7	independence	independence	NOUN
gujaf-357	192	8	on	on	ADP
gujaf-357	192	9	boards	board	NOUN
gujaf-357	192	10	can	can	AUX
gujaf-357	192	11	enhance	enhance	VERB
gujaf-357	192	12	firms	firm	NOUN
gujaf-357	192	13	’	’	PART
gujaf-357	192	14	responsiveness	responsiveness	NOUN
gujaf-357	192	15	to	to	PART
gujaf-357	192	16	stakeholder	stakeholder	NOUN
gujaf-357	192	17	concerns	concern	NOUN
gujaf-357	192	18	,	,	PUNCT
gujaf-357	192	19	thus	thus	ADV
gujaf-357	192	20	improving	improve	VERB
gujaf-357	192	21	their	their	PRON
gujaf-357	192	22	csr	csr	NOUN
gujaf-357	192	23	performance	performance	NOUN
gujaf-357	192	24	.	.	PUNCT
gujaf-357	193	1	the	the	DET
gujaf-357	193	2	study	study	NOUN
gujaf-357	193	3	recommends	recommend	VERB
gujaf-357	193	4	among	among	ADP
gujaf-357	193	5	others	other	NOUN
gujaf-357	193	6	that	that	SCONJ
gujaf-357	193	7	regulatory	regulatory	ADJ
gujaf-357	193	8	frameworks	framework	NOUN
gujaf-357	193	9	encourage	encourage	VERB
gujaf-357	193	10	increased	increase	VERB
gujaf-357	193	11	board	board	NOUN
gujaf-357	193	12	independence	independence	NOUN
gujaf-357	193	13	in	in	ADP
gujaf-357	193	14	order	order	NOUN
gujaf-357	193	15	to	to	PART
gujaf-357	193	16	align	align	VERB
gujaf-357	193	17	corporate	corporate	ADJ
gujaf-357	193	18	actions	action	NOUN
gujaf-357	193	19	with	with	ADP
gujaf-357	193	20	social	social	ADJ
gujaf-357	193	21	responsibility	responsibility	NOUN
gujaf-357	193	22	.	.	PUNCT
gujaf-357	194	1	in	in	ADP
gujaf-357	194	2	the	the	DET
gujaf-357	194	3	same	same	ADJ
gujaf-357	194	4	vein	vein	NOUN
gujaf-357	194	5	,	,	PUNCT
gujaf-357	194	6	cheng	cheng	PROPN
gujaf-357	194	7	and	and	CCONJ
gujaf-357	194	8	wang	wang	PROPN
gujaf-357	194	9	(	(	PUNCT
gujaf-357	194	10	2020	2020	NUM
gujaf-357	194	11	)	)	PUNCT
gujaf-357	194	12	investigate	investigate	VERB
gujaf-357	194	13	how	how	SCONJ
gujaf-357	194	14	board	board	NOUN
gujaf-357	194	15	independence	independence	NOUN
gujaf-357	194	16	affects	affect	VERB
gujaf-357	194	17	csr	csr	NOUN
gujaf-357	194	18	adoption	adoption	NOUN
gujaf-357	194	19	in	in	ADP
gujaf-357	194	20	chinese	chinese	ADJ
gujaf-357	194	21	enterprises	enterprise	NOUN
gujaf-357	194	22	,	,	PUNCT
gujaf-357	194	23	providing	provide	VERB
gujaf-357	194	24	new	new	ADJ
gujaf-357	194	25	insights	insight	NOUN
gujaf-357	194	26	into	into	ADP
gujaf-357	194	27	governance	governance	NOUN
gujaf-357	194	28	in	in	ADP
gujaf-357	194	29	asia	asia	PROPN
gujaf-357	194	30	.	.	PUNCT
gujaf-357	195	1	using	use	VERB
gujaf-357	195	2	survey	survey	NOUN
gujaf-357	195	3	data	datum	NOUN
gujaf-357	195	4	from	from	ADP
gujaf-357	195	5	100	100	NUM
gujaf-357	195	6	firms	firm	NOUN
gujaf-357	195	7	listed	list	VERB
gujaf-357	195	8	on	on	ADP
gujaf-357	195	9	the	the	DET
gujaf-357	195	10	shanghai	shanghai	PROPN
gujaf-357	195	11	stock	stock	PROPN
gujaf-357	195	12	exchange	exchange	PROPN
gujaf-357	195	13	,	,	PUNCT
gujaf-357	195	14	they	they	PRON
gujaf-357	195	15	employ	employ	VERB
gujaf-357	195	16	structural	structural	ADJ
gujaf-357	195	17	equation	equation	NOUN
gujaf-357	195	18	modeling	modeling	NOUN
gujaf-357	195	19	to	to	PART
gujaf-357	195	20	test	test	VERB
gujaf-357	195	21	their	their	PRON
gujaf-357	195	22	hypothesis	hypothesis	NOUN
gujaf-357	195	23	.	.	PUNCT
gujaf-357	196	1	the	the	DET
gujaf-357	196	2	study	study	NOUN
gujaf-357	196	3	reveals	reveal	VERB
gujaf-357	196	4	that	that	SCONJ
gujaf-357	196	5	firms	firm	NOUN
gujaf-357	196	6	with	with	ADP
gujaf-357	196	7	independent	independent	ADJ
gujaf-357	196	8	boards	board	NOUN
gujaf-357	196	9	are	be	AUX
gujaf-357	196	10	significantly	significantly	ADV
gujaf-357	196	11	more	more	ADV
gujaf-357	196	12	likely	likely	ADJ
gujaf-357	196	13	to	to	PART
gujaf-357	196	14	adopt	adopt	VERB
gujaf-357	196	15	comprehensive	comprehensive	ADJ
gujaf-357	196	16	csr	csr	NOUN
gujaf-357	196	17	strategies	strategy	NOUN
gujaf-357	196	18	,	,	PUNCT
gujaf-357	196	19	particularly	particularly	ADV
gujaf-357	196	20	those	those	PRON
gujaf-357	196	21	focused	focus	VERB
gujaf-357	196	22	on	on	ADP
gujaf-357	196	23	long	long	ADJ
gujaf-357	196	24	-	-	PUNCT
gujaf-357	196	25	term	term	NOUN
gujaf-357	196	26	environmental	environmental	ADJ
gujaf-357	196	27	and	and	CCONJ
gujaf-357	196	28	social	social	ADJ
gujaf-357	196	29	responsibility	responsibility	NOUN
gujaf-357	196	30	.	.	PUNCT
gujaf-357	197	1	the	the	DET
gujaf-357	197	2	research	research	NOUN
gujaf-357	197	3	emphasizes	emphasize	VERB
gujaf-357	197	4	the	the	DET
gujaf-357	197	5	importance	importance	NOUN
gujaf-357	197	6	of	of	ADP
gujaf-357	197	7	board	board	NOUN
gujaf-357	197	8	independence	independence	NOUN
gujaf-357	197	9	not	not	PART
gujaf-357	197	10	just	just	ADV
gujaf-357	197	11	for	for	ADP
gujaf-357	197	12	compliance	compliance	NOUN
gujaf-357	197	13	,	,	PUNCT
gujaf-357	197	14	but	but	CCONJ
gujaf-357	197	15	also	also	ADV
gujaf-357	197	16	for	for	ADP
gujaf-357	197	17	fostering	foster	VERB
gujaf-357	197	18	a	a	DET
gujaf-357	197	19	corporate	corporate	ADJ
gujaf-357	197	20	culture	culture	NOUN
gujaf-357	197	21	that	that	PRON
gujaf-357	197	22	actively	actively	ADV
gujaf-357	197	23	engages	engage	VERB
gujaf-357	197	24	with	with	ADP
gujaf-357	197	25	sustainability	sustainability	NOUN
gujaf-357	197	26	issues	issue	NOUN
gujaf-357	197	27	.	.	PUNCT
gujaf-357	198	1	the	the	DET
gujaf-357	198	2	research	research	NOUN
gujaf-357	198	3	recommends	recommend	VERB
gujaf-357	198	4	among	among	ADP
gujaf-357	198	5	others	other	NOUN
gujaf-357	198	6	that	that	SCONJ
gujaf-357	198	7	firms	firm	NOUN
gujaf-357	198	8	integrate	integrate	VERB
gujaf-357	198	9	more	more	ADV
gujaf-357	198	10	independent	independent	ADJ
gujaf-357	198	11	directors	director	NOUN
gujaf-357	198	12	to	to	PART
gujaf-357	198	13	strengthen	strengthen	VERB
gujaf-357	198	14	csr	csr	NOUN
gujaf-357	198	15	outcomes	outcome	NOUN
gujaf-357	198	16	.	.	PUNCT
gujaf-357	199	1	gender	gender	NOUN
gujaf-357	199	2	diversity	diversity	NOUN
gujaf-357	199	3	and	and	CCONJ
gujaf-357	199	4	csr	csr	NOUN
gujaf-357	199	5	performance	performance	NOUN
gujaf-357	199	6	garcía	garcía	NOUN
gujaf-357	199	7	-	-	PUNCT
gujaf-357	199	8	sánchez	sánchez	NOUN
gujaf-357	199	9	et	et	PROPN
gujaf-357	199	10	al	al	PROPN
gujaf-357	199	11	.	.	PROPN
gujaf-357	200	1	(	(	PUNCT
gujaf-357	200	2	2022	2022	NUM
gujaf-357	200	3	)	)	PUNCT
gujaf-357	200	4	explore	explore	VERB
gujaf-357	200	5	the	the	DET
gujaf-357	200	6	impact	impact	NOUN
gujaf-357	200	7	of	of	ADP
gujaf-357	200	8	gender	gender	NOUN
gujaf-357	200	9	diversity	diversity	NOUN
gujaf-357	200	10	on	on	ADP
gujaf-357	200	11	csr	csr	NOUN
gujaf-357	200	12	practices	practice	NOUN
gujaf-357	200	13	in	in	ADP
gujaf-357	200	14	spanish	spanish	ADJ
gujaf-357	200	15	corporations	corporation	NOUN
gujaf-357	200	16	.	.	PUNCT
gujaf-357	201	1	using	use	VERB
gujaf-357	201	2	data	datum	NOUN
gujaf-357	201	3	from	from	ADP
gujaf-357	201	4	100	100	NUM
gujaf-357	201	5	firms	firm	NOUN
gujaf-357	201	6	,	,	PUNCT
gujaf-357	201	7	they	they	PRON
gujaf-357	201	8	apply	apply	VERB
gujaf-357	201	9	fixed	fix	VERB
gujaf-357	201	10	-	-	PUNCT
gujaf-357	201	11	effects	effect	NOUN
gujaf-357	201	12	regression	regression	VERB
gujaf-357	201	13	analysis	analysis	NOUN
gujaf-357	201	14	to	to	PART
gujaf-357	201	15	assess	assess	VERB
gujaf-357	201	16	how	how	SCONJ
gujaf-357	201	17	gender	gender	NOUN
gujaf-357	201	18	-	-	PUNCT
gujaf-357	201	19	diverse	diverse	ADJ
gujaf-357	201	20	boards	board	NOUN
gujaf-357	201	21	influence	influence	VERB
gujaf-357	201	22	csr	csr	NOUN
gujaf-357	201	23	performance	performance	NOUN
gujaf-357	201	24	.	.	PUNCT
gujaf-357	202	1	their	their	PRON
gujaf-357	202	2	study	study	NOUN
gujaf-357	202	3	reveals	reveal	VERB
gujaf-357	202	4	a	a	DET
gujaf-357	202	5	strong	strong	ADJ
gujaf-357	202	6	positive	positive	ADJ
gujaf-357	202	7	relationship	relationship	NOUN
gujaf-357	202	8	,	,	PUNCT
gujaf-357	202	9	with	with	ADP
gujaf-357	202	10	firms	firm	NOUN
gujaf-357	202	11	having	have	VERB
gujaf-357	202	12	higher	high	ADJ
gujaf-357	202	13	female	female	ADJ
gujaf-357	202	14	representation	representation	NOUN
gujaf-357	202	15	on	on	ADP
gujaf-357	202	16	their	their	PRON
gujaf-357	202	17	boards	board	NOUN
gujaf-357	202	18	engaging	engage	VERB
gujaf-357	202	19	more	more	ADV
gujaf-357	202	20	effectively	effectively	ADV
gujaf-357	202	21	in	in	ADP
gujaf-357	202	22	csr	csr	NOUN
gujaf-357	202	23	activities	activity	NOUN
gujaf-357	202	24	,	,	PUNCT
gujaf-357	202	25	particularly	particularly	ADV
gujaf-357	202	26	those	those	PRON
gujaf-357	202	27	focused	focus	VERB
gujaf-357	202	28	on	on	ADP
gujaf-357	202	29	social	social	ADJ
gujaf-357	202	30	justice	justice	NOUN
gujaf-357	202	31	and	and	CCONJ
gujaf-357	202	32	sustainability	sustainability	NOUN
gujaf-357	202	33	.	.	PUNCT
gujaf-357	203	1	the	the	DET
gujaf-357	203	2	study	study	NOUN
gujaf-357	203	3	advocate	advocate	NOUN
gujaf-357	203	4	for	for	ADP
gujaf-357	203	5	the	the	DET
gujaf-357	203	6	promotion	promotion	NOUN
gujaf-357	203	7	of	of	ADP
gujaf-357	203	8	gender	gender	NOUN
gujaf-357	203	9	diversity	diversity	NOUN
gujaf-357	203	10	on	on	ADP
gujaf-357	203	11	boards	board	NOUN
gujaf-357	203	12	,	,	PUNCT
gujaf-357	203	13	suggesting	suggest	VERB
gujaf-357	203	14	gusau	gusau	ADJ
gujaf-357	203	15	journal	journal	NOUN
gujaf-357	203	16	of	of	ADP
gujaf-357	203	17	accounting	accounting	NOUN
gujaf-357	203	18	and	and	CCONJ
gujaf-357	203	19	finance	finance	NOUN
gujaf-357	203	20	,	,	PUNCT
gujaf-357	203	21	vol	vol	NOUN
gujaf-357	203	22	.	.	PROPN
gujaf-357	203	23	5	5	NUM
gujaf-357	203	24	,	,	PUNCT
gujaf-357	203	25	issue	issue	NOUN
gujaf-357	203	26	1	1	NUM
gujaf-357	203	27	,	,	PUNCT
gujaf-357	203	28	april	april	PROPN
gujaf-357	203	29	,	,	PUNCT
gujaf-357	203	30	2024	2024	NUM
gujaf-357	203	31	353	353	NUM
gujaf-357	203	32	that	that	SCONJ
gujaf-357	203	33	female	female	ADJ
gujaf-357	203	34	directors	director	NOUN
gujaf-357	203	35	bring	bring	VERB
gujaf-357	203	36	fresh	fresh	ADJ
gujaf-357	203	37	perspectives	perspective	NOUN
gujaf-357	203	38	and	and	CCONJ
gujaf-357	203	39	are	be	AUX
gujaf-357	203	40	more	more	ADV
gujaf-357	203	41	attuned	attuned	ADJ
gujaf-357	203	42	to	to	ADP
gujaf-357	203	43	the	the	DET
gujaf-357	203	44	social	social	ADJ
gujaf-357	203	45	and	and	CCONJ
gujaf-357	203	46	ethical	ethical	ADJ
gujaf-357	203	47	concerns	concern	NOUN
gujaf-357	203	48	of	of	ADP
gujaf-357	203	49	stakeholders	stakeholder	NOUN
gujaf-357	203	50	,	,	PUNCT
gujaf-357	203	51	driving	drive	VERB
gujaf-357	203	52	csr	csr	NOUN
gujaf-357	203	53	forward	forward	ADV
gujaf-357	203	54	.	.	PUNCT
gujaf-357	204	1	in	in	ADP
gujaf-357	204	2	their	their	PRON
gujaf-357	204	3	longitudinal	longitudinal	ADJ
gujaf-357	204	4	study	study	NOUN
gujaf-357	204	5	,	,	PUNCT
gujaf-357	204	6	bear	bear	PROPN
gujaf-357	204	7	et	et	PROPN
gujaf-357	204	8	al	al	PROPN
gujaf-357	204	9	.	.	PROPN
gujaf-357	205	1	(	(	PUNCT
gujaf-357	205	2	2021	2021	NUM
gujaf-357	205	3	)	)	PUNCT
gujaf-357	205	4	analyse	analyse	VERB
gujaf-357	205	5	the	the	DET
gujaf-357	205	6	influence	influence	NOUN
gujaf-357	205	7	of	of	ADP
gujaf-357	205	8	female	female	ADJ
gujaf-357	205	9	board	board	NOUN
gujaf-357	205	10	members	member	NOUN
gujaf-357	205	11	on	on	ADP
gujaf-357	205	12	csr	csr	NOUN
gujaf-357	205	13	performance	performance	NOUN
gujaf-357	205	14	across	across	ADP
gujaf-357	205	15	fortune	fortune	NOUN
gujaf-357	205	16	500	500	NUM
gujaf-357	205	17	companies	company	NOUN
gujaf-357	205	18	in	in	ADP
gujaf-357	205	19	the	the	DET
gujaf-357	205	20	u.s	u.s	PROPN
gujaf-357	205	21	.	.	PROPN
gujaf-357	205	22	using	use	VERB
gujaf-357	205	23	a	a	DET
gujaf-357	205	24	comprehensive	comprehensive	ADJ
gujaf-357	205	25	dataset	dataset	NOUN
gujaf-357	205	26	spanning	span	VERB
gujaf-357	205	27	several	several	ADJ
gujaf-357	205	28	years	year	NOUN
gujaf-357	205	29	,	,	PUNCT
gujaf-357	205	30	the	the	DET
gujaf-357	205	31	researchers	researcher	NOUN
gujaf-357	205	32	employ	employ	VERB
gujaf-357	205	33	longitudinal	longitudinal	ADJ
gujaf-357	205	34	regression	regression	NOUN
gujaf-357	205	35	to	to	PART
gujaf-357	205	36	investigate	investigate	VERB
gujaf-357	205	37	the	the	DET
gujaf-357	205	38	relationship	relationship	NOUN
gujaf-357	205	39	.	.	PUNCT
gujaf-357	206	1	the	the	DET
gujaf-357	206	2	findings	finding	NOUN
gujaf-357	206	3	of	of	ADP
gujaf-357	206	4	the	the	DET
gujaf-357	206	5	study	study	NOUN
gujaf-357	206	6	show	show	VERB
gujaf-357	206	7	that	that	SCONJ
gujaf-357	206	8	companies	company	NOUN
gujaf-357	206	9	with	with	ADP
gujaf-357	206	10	more	more	ADJ
gujaf-357	206	11	female	female	ADJ
gujaf-357	206	12	board	board	NOUN
gujaf-357	206	13	members	member	NOUN
gujaf-357	206	14	tend	tend	VERB
gujaf-357	206	15	to	to	PART
gujaf-357	206	16	have	have	VERB
gujaf-357	206	17	more	more	ADV
gujaf-357	206	18	robust	robust	ADJ
gujaf-357	206	19	csr	csr	NOUN
gujaf-357	206	20	programs	program	NOUN
gujaf-357	206	21	,	,	PUNCT
gujaf-357	206	22	especially	especially	ADV
gujaf-357	206	23	those	those	PRON
gujaf-357	206	24	addressing	address	VERB
gujaf-357	206	25	community	community	NOUN
gujaf-357	206	26	development	development	NOUN
gujaf-357	206	27	and	and	CCONJ
gujaf-357	206	28	environmental	environmental	ADJ
gujaf-357	206	29	sustainability	sustainability	NOUN
gujaf-357	206	30	.	.	PUNCT
gujaf-357	207	1	the	the	DET
gujaf-357	207	2	research	research	NOUN
gujaf-357	207	3	recommend	recommend	VERB
gujaf-357	207	4	that	that	SCONJ
gujaf-357	207	5	companies	company	NOUN
gujaf-357	207	6	should	should	AUX
gujaf-357	207	7	actively	actively	ADV
gujaf-357	207	8	encourage	encourage	VERB
gujaf-357	207	9	female	female	ADJ
gujaf-357	207	10	participation	participation	NOUN
gujaf-357	207	11	on	on	ADP
gujaf-357	207	12	their	their	PRON
gujaf-357	207	13	boards	board	NOUN
gujaf-357	207	14	,	,	PUNCT
gujaf-357	207	15	as	as	SCONJ
gujaf-357	207	16	it	it	PRON
gujaf-357	207	17	correlates	correlate	VERB
gujaf-357	207	18	with	with	ADP
gujaf-357	207	19	enhanced	enhanced	ADJ
gujaf-357	207	20	csr	csr	NOUN
gujaf-357	207	21	initiatives	initiative	NOUN
gujaf-357	207	22	and	and	CCONJ
gujaf-357	207	23	long	long	ADJ
gujaf-357	207	24	-	-	PUNCT
gujaf-357	207	25	term	term	NOUN
gujaf-357	207	26	stakeholder	stakeholder	NOUN
gujaf-357	207	27	engagement	engagement	NOUN
gujaf-357	207	28	.	.	PUNCT
gujaf-357	208	1	post	post	NOUN
gujaf-357	208	2	and	and	CCONJ
gujaf-357	208	3	byron	byron	PROPN
gujaf-357	208	4	(	(	PUNCT
gujaf-357	208	5	2015	2015	NUM
gujaf-357	208	6	)	)	PUNCT
gujaf-357	208	7	investigate	investigate	VERB
gujaf-357	208	8	the	the	DET
gujaf-357	208	9	relationship	relationship	NOUN
gujaf-357	208	10	between	between	ADP
gujaf-357	208	11	gender	gender	NOUN
gujaf-357	208	12	diversity	diversity	NOUN
gujaf-357	208	13	on	on	ADP
gujaf-357	208	14	boards	board	NOUN
gujaf-357	208	15	and	and	CCONJ
gujaf-357	208	16	csr	csr	X
gujaf-357	208	17	in	in	ADP
gujaf-357	208	18	large	large	ADJ
gujaf-357	208	19	multinational	multinational	ADJ
gujaf-357	208	20	companies	company	NOUN
gujaf-357	208	21	.	.	PUNCT
gujaf-357	209	1	using	use	VERB
gujaf-357	209	2	secondary	secondary	ADJ
gujaf-357	209	3	data	datum	NOUN
gujaf-357	209	4	from	from	ADP
gujaf-357	209	5	50	50	NUM
gujaf-357	209	6	multinational	multinational	ADJ
gujaf-357	209	7	corporations	corporation	NOUN
gujaf-357	209	8	,	,	PUNCT
gujaf-357	209	9	they	they	PRON
gujaf-357	209	10	apply	apply	VERB
gujaf-357	209	11	multivariate	multivariate	NOUN
gujaf-357	209	12	analysis	analysis	NOUN
gujaf-357	209	13	to	to	PART
gujaf-357	209	14	identify	identify	VERB
gujaf-357	209	15	trends	trend	NOUN
gujaf-357	209	16	.	.	PUNCT
gujaf-357	210	1	their	their	PRON
gujaf-357	210	2	study	study	NOUN
gujaf-357	210	3	highlights	highlight	NOUN
gujaf-357	210	4	that	that	SCONJ
gujaf-357	210	5	gender	gender	NOUN
gujaf-357	210	6	diverse	diverse	ADJ
gujaf-357	210	7	boards	board	NOUN
gujaf-357	210	8	are	be	AUX
gujaf-357	210	9	more	more	ADV
gujaf-357	210	10	likely	likely	ADJ
gujaf-357	210	11	to	to	PART
gujaf-357	210	12	address	address	VERB
gujaf-357	210	13	global	global	ADJ
gujaf-357	210	14	social	social	ADJ
gujaf-357	210	15	and	and	CCONJ
gujaf-357	210	16	environmental	environmental	ADJ
gujaf-357	210	17	issues	issue	NOUN
gujaf-357	210	18	in	in	ADP
gujaf-357	210	19	their	their	PRON
gujaf-357	210	20	csr	csr	NOUN
gujaf-357	210	21	strategies	strategy	NOUN
gujaf-357	210	22	.	.	PUNCT
gujaf-357	211	1	the	the	DET
gujaf-357	211	2	research	research	NOUN
gujaf-357	211	3	argue	argue	VERB
gujaf-357	211	4	that	that	SCONJ
gujaf-357	211	5	female	female	ADJ
gujaf-357	211	6	board	board	NOUN
gujaf-357	211	7	members	member	NOUN
gujaf-357	211	8	bring	bring	VERB
gujaf-357	211	9	unique	unique	ADJ
gujaf-357	211	10	perspectives	perspective	NOUN
gujaf-357	211	11	that	that	PRON
gujaf-357	211	12	contribute	contribute	VERB
gujaf-357	211	13	to	to	ADP
gujaf-357	211	14	more	more	ADV
gujaf-357	211	15	balanced	balanced	ADJ
gujaf-357	211	16	and	and	CCONJ
gujaf-357	211	17	socially	socially	ADV
gujaf-357	211	18	responsible	responsible	ADJ
gujaf-357	211	19	decision	decision	NOUN
gujaf-357	211	20	-	-	PUNCT
gujaf-357	211	21	making	making	NOUN
gujaf-357	211	22	.	.	PUNCT
gujaf-357	212	1	the	the	DET
gujaf-357	212	2	authors	author	NOUN
gujaf-357	212	3	suggest	suggest	VERB
gujaf-357	212	4	that	that	SCONJ
gujaf-357	212	5	multinational	multinational	ADJ
gujaf-357	212	6	companies	company	NOUN
gujaf-357	212	7	should	should	AUX
gujaf-357	212	8	prioritize	prioritize	VERB
gujaf-357	212	9	increasing	increase	VERB
gujaf-357	212	10	gender	gender	NOUN
gujaf-357	212	11	diversity	diversity	NOUN
gujaf-357	212	12	to	to	PART
gujaf-357	212	13	enhance	enhance	VERB
gujaf-357	212	14	csr	csr	NOUN
gujaf-357	212	15	outcomes	outcome	NOUN
gujaf-357	212	16	and	and	CCONJ
gujaf-357	212	17	improve	improve	VERB
gujaf-357	212	18	their	their	PRON
gujaf-357	212	19	reputation	reputation	NOUN
gujaf-357	212	20	globally	globally	ADV
gujaf-357	212	21	.	.	PUNCT
gujaf-357	213	1	finally	finally	ADV
gujaf-357	213	2	,	,	PUNCT
gujaf-357	213	3	konrad	konrad	PROPN
gujaf-357	213	4	et	et	PROPN
gujaf-357	213	5	al	al	PROPN
gujaf-357	213	6	.	.	PROPN
gujaf-357	214	1	(	(	PUNCT
gujaf-357	214	2	2020	2020	NUM
gujaf-357	214	3	)	)	PUNCT
gujaf-357	214	4	examine	examine	VERB
gujaf-357	214	5	the	the	DET
gujaf-357	214	6	effect	effect	NOUN
gujaf-357	214	7	of	of	ADP
gujaf-357	214	8	gender	gender	NOUN
gujaf-357	214	9	diversity	diversity	NOUN
gujaf-357	214	10	on	on	ADP
gujaf-357	214	11	csr	csr	NOUN
gujaf-357	214	12	decision	decision	NOUN
gujaf-357	214	13	making	making	NOUN
gujaf-357	214	14	in	in	ADP
gujaf-357	214	15	european	european	ADJ
gujaf-357	214	16	firms	firm	NOUN
gujaf-357	214	17	,	,	PUNCT
gujaf-357	214	18	using	use	VERB
gujaf-357	214	19	cross	cross	ADJ
gujaf-357	214	20	-	-	ADJ
gujaf-357	214	21	sectional	sectional	ADJ
gujaf-357	214	22	data	datum	NOUN
gujaf-357	214	23	from	from	ADP
gujaf-357	214	24	80	80	NUM
gujaf-357	214	25	firms	firm	NOUN
gujaf-357	214	26	across	across	ADP
gujaf-357	214	27	the	the	DET
gujaf-357	214	28	continent	continent	NOUN
gujaf-357	214	29	.	.	PUNCT
gujaf-357	215	1	through	through	ADP
gujaf-357	215	2	regression	regression	NOUN
gujaf-357	215	3	analysis	analysis	NOUN
gujaf-357	215	4	,	,	PUNCT
gujaf-357	215	5	they	they	PRON
gujaf-357	215	6	find	find	VERB
gujaf-357	215	7	that	that	SCONJ
gujaf-357	215	8	firms	firm	NOUN
gujaf-357	215	9	with	with	ADP
gujaf-357	215	10	greater	great	ADJ
gujaf-357	215	11	gender	gender	NOUN
gujaf-357	215	12	diversity	diversity	NOUN
gujaf-357	215	13	on	on	ADP
gujaf-357	215	14	boards	board	NOUN
gujaf-357	215	15	engage	engage	VERB
gujaf-357	215	16	more	more	ADV
gujaf-357	215	17	actively	actively	ADV
gujaf-357	215	18	in	in	ADP
gujaf-357	215	19	csr	csr	NOUN
gujaf-357	215	20	activities	activity	NOUN
gujaf-357	215	21	,	,	PUNCT
gujaf-357	215	22	particularly	particularly	ADV
gujaf-357	215	23	those	those	PRON
gujaf-357	215	24	targeting	target	VERB
gujaf-357	215	25	environmental	environmental	ADJ
gujaf-357	215	26	and	and	CCONJ
gujaf-357	215	27	social	social	ADJ
gujaf-357	215	28	justice	justice	NOUN
gujaf-357	215	29	causes	cause	NOUN
gujaf-357	215	30	.	.	PUNCT
gujaf-357	216	1	the	the	DET
gujaf-357	216	2	study	study	NOUN
gujaf-357	216	3	highlights	highlight	VERB
gujaf-357	216	4	that	that	SCONJ
gujaf-357	216	5	gender	gender	NOUN
gujaf-357	216	6	-	-	PUNCT
gujaf-357	216	7	diverse	diverse	ADJ
gujaf-357	216	8	boards	board	NOUN
gujaf-357	216	9	tend	tend	VERB
gujaf-357	216	10	to	to	PART
gujaf-357	216	11	have	have	VERB
gujaf-357	216	12	more	more	ADJ
gujaf-357	216	13	inclusive	inclusive	ADJ
gujaf-357	216	14	decision	decision	NOUN
gujaf-357	216	15	-	-	PUNCT
gujaf-357	216	16	making	make	VERB
gujaf-357	216	17	processes	process	NOUN
gujaf-357	216	18	,	,	PUNCT
gujaf-357	216	19	leading	lead	VERB
gujaf-357	216	20	to	to	ADP
gujaf-357	216	21	more	more	ADV
gujaf-357	216	22	comprehensive	comprehensive	ADJ
gujaf-357	216	23	and	and	CCONJ
gujaf-357	216	24	forward	forward	ADV
gujaf-357	216	25	-	-	PUNCT
gujaf-357	216	26	thinking	think	VERB
gujaf-357	216	27	csr	csr	NOUN
gujaf-357	216	28	strategies	strategy	NOUN
gujaf-357	216	29	.	.	PUNCT
gujaf-357	217	1	the	the	DET
gujaf-357	217	2	study	study	NOUN
gujaf-357	217	3	calls	call	VERB
gujaf-357	217	4	for	for	SCONJ
gujaf-357	217	5	companies	company	NOUN
gujaf-357	217	6	to	to	PART
gujaf-357	217	7	invest	invest	VERB
gujaf-357	217	8	in	in	ADP
gujaf-357	217	9	gender	gender	NOUN
gujaf-357	217	10	diversity	diversity	NOUN
gujaf-357	217	11	as	as	ADP
gujaf-357	217	12	a	a	DET
gujaf-357	217	13	means	means	NOUN
gujaf-357	217	14	to	to	PART
gujaf-357	217	15	enhance	enhance	VERB
gujaf-357	217	16	csr	csr	NOUN
gujaf-357	217	17	performance	performance	NOUN
gujaf-357	217	18	and	and	CCONJ
gujaf-357	217	19	address	address	VERB
gujaf-357	217	20	the	the	DET
gujaf-357	217	21	broader	broad	ADJ
gujaf-357	217	22	needs	need	NOUN
gujaf-357	217	23	of	of	ADP
gujaf-357	217	24	society	society	NOUN
gujaf-357	217	25	.	.	PUNCT
gujaf-357	218	1	theoretical	theoretical	ADJ
gujaf-357	218	2	framework	framework	NOUN
gujaf-357	218	3	this	this	DET
gujaf-357	218	4	study	study	NOUN
gujaf-357	218	5	examines	examine	VERB
gujaf-357	218	6	the	the	DET
gujaf-357	218	7	relationship	relationship	NOUN
gujaf-357	218	8	between	between	ADP
gujaf-357	218	9	board	board	NOUN
gujaf-357	218	10	characteristics	characteristic	NOUN
gujaf-357	218	11	and	and	CCONJ
gujaf-357	218	12	corporate	corporate	ADJ
gujaf-357	218	13	social	social	ADJ
gujaf-357	218	14	responsibility	responsibility	NOUN
gujaf-357	218	15	(	(	PUNCT
gujaf-357	218	16	csr	csr	NOUN
gujaf-357	218	17	)	)	PUNCT
gujaf-357	218	18	performance	performance	NOUN
gujaf-357	218	19	in	in	ADP
gujaf-357	218	20	listed	list	VERB
gujaf-357	218	21	oil	oil	NOUN
gujaf-357	218	22	and	and	CCONJ
gujaf-357	218	23	gas	gas	NOUN
gujaf-357	218	24	firms	firm	NOUN
gujaf-357	218	25	in	in	ADP
gujaf-357	218	26	nigeria	nigeria	PROPN
gujaf-357	218	27	,	,	PUNCT
gujaf-357	218	28	drawing	draw	VERB
gujaf-357	218	29	upon	upon	SCONJ
gujaf-357	218	30	four	four	NUM
gujaf-357	218	31	key	key	ADJ
gujaf-357	218	32	theories	theory	NOUN
gujaf-357	218	33	:	:	PUNCT
gujaf-357	218	34	agency	agency	NOUN
gujaf-357	218	35	theory	theory	NOUN
gujaf-357	218	36	,	,	PUNCT
gujaf-357	218	37	stakeholder	stakeholder	NOUN
gujaf-357	218	38	theory	theory	NOUN
gujaf-357	218	39	,	,	PUNCT
gujaf-357	218	40	resource	resource	NOUN
gujaf-357	218	41	dependence	dependence	NOUN
gujaf-357	218	42	theory	theory	NOUN
gujaf-357	218	43	,	,	PUNCT
gujaf-357	218	44	and	and	CCONJ
gujaf-357	218	45	institutional	institutional	ADJ
gujaf-357	218	46	theory	theory	NOUN
gujaf-357	218	47	.	.	PUNCT
gujaf-357	219	1	these	these	DET
gujaf-357	219	2	theories	theory	NOUN
gujaf-357	219	3	provide	provide	VERB
gujaf-357	219	4	complementary	complementary	ADJ
gujaf-357	219	5	perspectives	perspective	NOUN
gujaf-357	219	6	on	on	ADP
gujaf-357	219	7	how	how	SCONJ
gujaf-357	219	8	governance	governance	NOUN
gujaf-357	219	9	structures	structure	NOUN
gujaf-357	219	10	influence	influence	VERB
gujaf-357	219	11	csr	csr	NOUN
gujaf-357	219	12	practices	practice	NOUN
gujaf-357	219	13	.	.	PUNCT
gujaf-357	220	1	agency	agency	NOUN
gujaf-357	220	2	theory	theory	NOUN
gujaf-357	220	3	focuses	focus	VERB
gujaf-357	220	4	on	on	ADP
gujaf-357	220	5	the	the	DET
gujaf-357	220	6	principal	principal	ADJ
gujaf-357	220	7	-	-	PUNCT
gujaf-357	220	8	agent	agent	NOUN
gujaf-357	220	9	relationship	relationship	NOUN
gujaf-357	220	10	,	,	PUNCT
gujaf-357	220	11	stakeholder	stakeholder	NOUN
gujaf-357	220	12	theory	theory	NOUN
gujaf-357	220	13	emphasizes	emphasize	VERB
gujaf-357	220	14	the	the	DET
gujaf-357	220	15	importance	importance	NOUN
gujaf-357	220	16	of	of	ADP
gujaf-357	220	17	stakeholder	stakeholder	NOUN
gujaf-357	220	18	engagement	engagement	NOUN
gujaf-357	220	19	,	,	PUNCT
gujaf-357	220	20	resource	resource	NOUN
gujaf-357	220	21	dependence	dependence	NOUN
gujaf-357	220	22	theory	theory	NOUN
gujaf-357	220	23	underscores	underscore	VERB
gujaf-357	220	24	the	the	DET
gujaf-357	220	25	role	role	NOUN
gujaf-357	220	26	of	of	ADP
gujaf-357	220	27	external	external	ADJ
gujaf-357	220	28	resources	resource	NOUN
gujaf-357	220	29	,	,	PUNCT
gujaf-357	220	30	and	and	CCONJ
gujaf-357	220	31	institutional	institutional	ADJ
gujaf-357	220	32	theory	theory	NOUN
gujaf-357	220	33	highlights	highlight	VERB
gujaf-357	220	34	the	the	DET
gujaf-357	220	35	impact	impact	NOUN
gujaf-357	220	36	of	of	ADP
gujaf-357	220	37	societal	societal	ADJ
gujaf-357	220	38	norms	norm	NOUN
gujaf-357	220	39	and	and	CCONJ
gujaf-357	220	40	external	external	ADJ
gujaf-357	220	41	pressures	pressure	NOUN
gujaf-357	220	42	.	.	PUNCT
gujaf-357	221	1	together	together	ADV
gujaf-357	221	2	,	,	PUNCT
gujaf-357	221	3	these	these	DET
gujaf-357	221	4	theories	theory	NOUN
gujaf-357	221	5	offer	offer	VERB
gujaf-357	221	6	a	a	DET
gujaf-357	221	7	comprehensive	comprehensive	ADJ
gujaf-357	221	8	framework	framework	NOUN
gujaf-357	221	9	for	for	ADP
gujaf-357	221	10	understanding	understand	VERB
gujaf-357	221	11	the	the	DET
gujaf-357	221	12	dynamics	dynamic	NOUN
gujaf-357	221	13	at	at	ADP
gujaf-357	221	14	play	play	NOUN
gujaf-357	221	15	in	in	ADP
gujaf-357	221	16	csr	csr	NOUN
gujaf-357	221	17	performance	performance	NOUN
gujaf-357	221	18	.	.	PUNCT
gujaf-357	222	1	agency	agency	NOUN
gujaf-357	222	2	theory	theory	NOUN
gujaf-357	222	3	,	,	PUNCT
gujaf-357	222	4	proposed	propose	VERB
gujaf-357	222	5	by	by	ADP
gujaf-357	222	6	jensen	jensen	PROPN
gujaf-357	222	7	and	and	CCONJ
gujaf-357	222	8	meckling	meckling	NOUN
gujaf-357	222	9	(	(	PUNCT
gujaf-357	222	10	1976	1976	NUM
gujaf-357	222	11	)	)	PUNCT
gujaf-357	222	12	,	,	PUNCT
gujaf-357	222	13	addresses	address	VERB
gujaf-357	222	14	the	the	DET
gujaf-357	222	15	conflict	conflict	NOUN
gujaf-357	222	16	of	of	ADP
gujaf-357	222	17	interest	interest	NOUN
gujaf-357	222	18	between	between	ADP
gujaf-357	222	19	principals	principal	NOUN
gujaf-357	222	20	(	(	PUNCT
gujaf-357	222	21	shareholders	shareholder	NOUN
gujaf-357	222	22	)	)	PUNCT
gujaf-357	222	23	and	and	CCONJ
gujaf-357	222	24	agents	agent	NOUN
gujaf-357	222	25	(	(	PUNCT
gujaf-357	222	26	management	management	NOUN
gujaf-357	222	27	)	)	PUNCT
gujaf-357	222	28	,	,	PUNCT
gujaf-357	222	29	particularly	particularly	ADV
gujaf-357	222	30	when	when	SCONJ
gujaf-357	222	31	management	management	NOUN
gujaf-357	222	32	pursues	pursue	VERB
gujaf-357	222	33	personal	personal	ADJ
gujaf-357	222	34	goals	goal	NOUN
gujaf-357	222	35	at	at	ADP
gujaf-357	222	36	the	the	DET
gujaf-357	222	37	expense	expense	NOUN
gujaf-357	222	38	of	of	ADP
gujaf-357	222	39	shareholders	shareholder	NOUN
gujaf-357	222	40	.	.	PUNCT
gujaf-357	223	1	in	in	ADP
gujaf-357	223	2	the	the	DET
gujaf-357	223	3	context	context	NOUN
gujaf-357	223	4	of	of	ADP
gujaf-357	223	5	csr	csr	PROPN
gujaf-357	223	6	,	,	PUNCT
gujaf-357	223	7	agency	agency	NOUN
gujaf-357	223	8	theory	theory	NOUN
gujaf-357	223	9	suggests	suggest	VERB
gujaf-357	223	10	that	that	SCONJ
gujaf-357	223	11	effective	effective	ADJ
gujaf-357	223	12	governance	governance	NOUN
gujaf-357	223	13	mechanisms	mechanism	NOUN
gujaf-357	223	14	,	,	PUNCT
gujaf-357	223	15	such	such	ADJ
gujaf-357	223	16	as	as	ADP
gujaf-357	223	17	independent	independent	ADJ
gujaf-357	223	18	board	board	NOUN
gujaf-357	223	19	members	member	NOUN
gujaf-357	223	20	and	and	CCONJ
gujaf-357	223	21	equity	equity	NOUN
gujaf-357	223	22	ownership	ownership	NOUN
gujaf-357	223	23	,	,	PUNCT
gujaf-357	223	24	can	can	AUX
gujaf-357	223	25	reduce	reduce	VERB
gujaf-357	223	26	agency	agency	NOUN
gujaf-357	223	27	costs	cost	NOUN
gujaf-357	223	28	by	by	ADP
gujaf-357	223	29	aligning	align	VERB
gujaf-357	223	30	management	management	NOUN
gujaf-357	223	31	’s	’s	PART
gujaf-357	223	32	interests	interest	NOUN
gujaf-357	223	33	with	with	ADP
gujaf-357	223	34	those	those	PRON
gujaf-357	223	35	of	of	ADP
gujaf-357	223	36	shareholders	shareholder	NOUN
gujaf-357	223	37	.	.	PUNCT
gujaf-357	224	1	fama	fama	PROPN
gujaf-357	224	2	and	and	CCONJ
gujaf-357	224	3	jensen	jensen	PROPN
gujaf-357	224	4	(	(	PUNCT
gujaf-357	224	5	1983	1983	NUM
gujaf-357	224	6	)	)	PUNCT
gujaf-357	224	7	further	far	ADV
gujaf-357	224	8	emphasize	emphasize	VERB
gujaf-357	224	9	that	that	SCONJ
gujaf-357	224	10	independent	independent	ADJ
gujaf-357	224	11	boards	board	NOUN
gujaf-357	224	12	can	can	AUX
gujaf-357	224	13	provide	provide	VERB
gujaf-357	224	14	oversight	oversight	NOUN
gujaf-357	224	15	and	and	CCONJ
gujaf-357	224	16	ensure	ensure	VERB
gujaf-357	224	17	that	that	SCONJ
gujaf-357	224	18	csr	csr	NOUN
gujaf-357	224	19	initiatives	initiative	NOUN
gujaf-357	224	20	align	align	VERB
gujaf-357	224	21	with	with	ADP
gujaf-357	224	22	long	long	ADJ
gujaf-357	224	23	-	-	PUNCT
gujaf-357	224	24	term	term	NOUN
gujaf-357	224	25	shareholder	shareholder	NOUN
gujaf-357	224	26	value	value	NOUN
gujaf-357	224	27	.	.	PUNCT
gujaf-357	225	1	thus	thus	ADV
gujaf-357	225	2	,	,	PUNCT
gujaf-357	225	3	the	the	DET
gujaf-357	225	4	agency	agency	NOUN
gujaf-357	225	5	relationship	relationship	NOUN
gujaf-357	225	6	directly	directly	ADV
gujaf-357	225	7	affects	affect	VERB
gujaf-357	225	8	csr	csr	NOUN
gujaf-357	225	9	outcomes	outcome	NOUN
gujaf-357	225	10	,	,	PUNCT
gujaf-357	225	11	particularly	particularly	ADV
gujaf-357	225	12	in	in	ADP
gujaf-357	225	13	high	high	ADJ
gujaf-357	225	14	-	-	PUNCT
gujaf-357	225	15	impact	impact	NOUN
gujaf-357	225	16	sectors	sector	NOUN
gujaf-357	225	17	like	like	ADP
gujaf-357	225	18	oil	oil	NOUN
gujaf-357	225	19	and	and	CCONJ
gujaf-357	225	20	gas	gas	NOUN
gujaf-357	225	21	,	,	PUNCT
gujaf-357	225	22	where	where	SCONJ
gujaf-357	225	23	environmental	environmental	ADJ
gujaf-357	225	24	and	and	CCONJ
gujaf-357	225	25	social	social	ADJ
gujaf-357	225	26	concerns	concern	NOUN
gujaf-357	225	27	are	be	AUX
gujaf-357	225	28	significant	significant	ADJ
gujaf-357	225	29	.	.	PUNCT
gujaf-357	226	1	stakeholder	stakeholder	NOUN
gujaf-357	226	2	theory	theory	NOUN
gujaf-357	226	3	,	,	PUNCT
gujaf-357	226	4	introduced	introduce	VERB
gujaf-357	226	5	by	by	ADP
gujaf-357	226	6	freeman	freeman	PROPN
gujaf-357	226	7	(	(	PUNCT
gujaf-357	226	8	1984	1984	NUM
gujaf-357	226	9	)	)	PUNCT
gujaf-357	226	10	,	,	PUNCT
gujaf-357	226	11	expands	expand	VERB
gujaf-357	226	12	the	the	DET
gujaf-357	226	13	focus	focus	NOUN
gujaf-357	226	14	from	from	ADP
gujaf-357	226	15	shareholders	shareholder	NOUN
gujaf-357	226	16	to	to	ADP
gujaf-357	226	17	a	a	DET
gujaf-357	226	18	wider	wide	ADJ
gujaf-357	226	19	range	range	NOUN
gujaf-357	226	20	of	of	ADP
gujaf-357	226	21	stakeholders	stakeholder	NOUN
gujaf-357	226	22	,	,	PUNCT
gujaf-357	226	23	including	include	VERB
gujaf-357	226	24	employees	employee	NOUN
gujaf-357	226	25	,	,	PUNCT
gujaf-357	226	26	customers	customer	NOUN
gujaf-357	226	27	,	,	PUNCT
gujaf-357	226	28	suppliers	supplier	NOUN
gujaf-357	226	29	,	,	PUNCT
gujaf-357	226	30	and	and	CCONJ
gujaf-357	226	31	communities	community	NOUN
gujaf-357	226	32	.	.	PUNCT
gujaf-357	227	1	gusau	gusau	PROPN
gujaf-357	227	2	journal	journal	PROPN
gujaf-357	227	3	of	of	ADP
gujaf-357	227	4	accounting	accounting	NOUN
gujaf-357	227	5	and	and	CCONJ
gujaf-357	227	6	finance	finance	NOUN
gujaf-357	227	7	,	,	PUNCT
gujaf-357	227	8	vol	vol	NOUN
gujaf-357	227	9	.	.	PROPN
gujaf-357	227	10	5	5	NUM
gujaf-357	227	11	,	,	PUNCT
gujaf-357	227	12	issue	issue	NOUN
gujaf-357	227	13	1	1	NUM
gujaf-357	227	14	,	,	PUNCT
gujaf-357	227	15	april	april	PROPN
gujaf-357	227	16	,	,	PUNCT
gujaf-357	227	17	2024	2024	NUM
gujaf-357	227	18	354	354	NUM
gujaf-357	227	19	this	this	DET
gujaf-357	227	20	theory	theory	NOUN
gujaf-357	227	21	argues	argue	VERB
gujaf-357	227	22	that	that	SCONJ
gujaf-357	227	23	companies	company	NOUN
gujaf-357	227	24	should	should	AUX
gujaf-357	227	25	prioritize	prioritize	VERB
gujaf-357	227	26	the	the	DET
gujaf-357	227	27	interests	interest	NOUN
gujaf-357	227	28	of	of	ADP
gujaf-357	227	29	all	all	DET
gujaf-357	227	30	stakeholders	stakeholder	NOUN
gujaf-357	227	31	,	,	PUNCT
gujaf-357	227	32	not	not	PART
gujaf-357	227	33	just	just	ADV
gujaf-357	227	34	shareholders	shareholder	NOUN
gujaf-357	227	35	,	,	PUNCT
gujaf-357	227	36	to	to	PART
gujaf-357	227	37	ensure	ensure	VERB
gujaf-357	227	38	sustainable	sustainable	ADJ
gujaf-357	227	39	success	success	NOUN
gujaf-357	227	40	.	.	PUNCT
gujaf-357	228	1	hillman	hillman	PROPN
gujaf-357	228	2	and	and	CCONJ
gujaf-357	228	3	dalziel	dalziel	PROPN
gujaf-357	228	4	(	(	PUNCT
gujaf-357	228	5	2003	2003	NUM
gujaf-357	228	6	)	)	PUNCT
gujaf-357	228	7	suggest	suggest	VERB
gujaf-357	228	8	that	that	SCONJ
gujaf-357	228	9	boards	board	NOUN
gujaf-357	228	10	with	with	ADP
gujaf-357	228	11	diverse	diverse	ADJ
gujaf-357	228	12	expertise	expertise	NOUN
gujaf-357	228	13	are	be	AUX
gujaf-357	228	14	better	well	ADV
gujaf-357	228	15	equipped	equip	VERB
gujaf-357	228	16	to	to	PART
gujaf-357	228	17	address	address	VERB
gujaf-357	228	18	stakeholder	stakeholder	NOUN
gujaf-357	228	19	concerns	concern	NOUN
gujaf-357	228	20	,	,	PUNCT
gujaf-357	228	21	particularly	particularly	ADV
gujaf-357	228	22	in	in	ADP
gujaf-357	228	23	sectors	sector	NOUN
gujaf-357	228	24	like	like	ADP
gujaf-357	228	25	oil	oil	NOUN
gujaf-357	228	26	and	and	CCONJ
gujaf-357	228	27	gas	gas	NOUN
gujaf-357	228	28	.	.	PUNCT
gujaf-357	229	1	gender	gender	NOUN
gujaf-357	229	2	-	-	PUNCT
gujaf-357	229	3	diverse	diverse	ADJ
gujaf-357	229	4	boards	board	NOUN
gujaf-357	229	5	or	or	CCONJ
gujaf-357	229	6	those	those	PRON
gujaf-357	229	7	with	with	ADP
gujaf-357	229	8	sustainability	sustainability	NOUN
gujaf-357	229	9	expertise	expertise	NOUN
gujaf-357	229	10	are	be	AUX
gujaf-357	229	11	more	more	ADV
gujaf-357	229	12	likely	likely	ADJ
gujaf-357	229	13	to	to	PART
gujaf-357	229	14	implement	implement	VERB
gujaf-357	229	15	csr	csr	NOUN
gujaf-357	229	16	strategies	strategy	NOUN
gujaf-357	229	17	that	that	PRON
gujaf-357	229	18	meet	meet	VERB
gujaf-357	229	19	stakeholder	stakeholder	NOUN
gujaf-357	229	20	expectations	expectation	NOUN
gujaf-357	229	21	.	.	PUNCT
gujaf-357	230	1	therefore	therefore	ADV
gujaf-357	230	2	,	,	PUNCT
gujaf-357	230	3	stakeholder	stakeholder	NOUN
gujaf-357	230	4	theory	theory	NOUN
gujaf-357	230	5	provides	provide	VERB
gujaf-357	230	6	a	a	DET
gujaf-357	230	7	lens	lens	NOUN
gujaf-357	230	8	for	for	ADP
gujaf-357	230	9	understanding	understand	VERB
gujaf-357	230	10	how	how	SCONJ
gujaf-357	230	11	board	board	NOUN
gujaf-357	230	12	composition	composition	NOUN
gujaf-357	230	13	influences	influence	VERB
gujaf-357	230	14	csr	csr	NOUN
gujaf-357	230	15	practices	practice	NOUN
gujaf-357	230	16	,	,	PUNCT
gujaf-357	230	17	with	with	ADP
gujaf-357	230	18	a	a	DET
gujaf-357	230	19	focus	focus	NOUN
gujaf-357	230	20	on	on	ADP
gujaf-357	230	21	ethical	ethical	ADJ
gujaf-357	230	22	decision	decision	NOUN
gujaf-357	230	23	-	-	PUNCT
gujaf-357	230	24	making	making	NOUN
gujaf-357	230	25	,	,	PUNCT
gujaf-357	230	26	stakeholder	stakeholder	NOUN
gujaf-357	230	27	engagement	engagement	NOUN
gujaf-357	230	28	,	,	PUNCT
gujaf-357	230	29	and	and	CCONJ
gujaf-357	230	30	long	long	ADJ
gujaf-357	230	31	-	-	PUNCT
gujaf-357	230	32	term	term	NOUN
gujaf-357	230	33	sustainability	sustainability	NOUN
gujaf-357	230	34	.	.	PUNCT
gujaf-357	231	1	resource	resource	NOUN
gujaf-357	231	2	dependence	dependence	NOUN
gujaf-357	231	3	theory	theory	NOUN
gujaf-357	231	4	,	,	PUNCT
gujaf-357	231	5	as	as	SCONJ
gujaf-357	231	6	articulated	articulate	VERB
gujaf-357	231	7	by	by	ADP
gujaf-357	231	8	pfeffer	pfeffer	PROPN
gujaf-357	231	9	and	and	CCONJ
gujaf-357	231	10	salancik	salancik	ADJ
gujaf-357	231	11	(	(	PUNCT
gujaf-357	231	12	1978	1978	NUM
gujaf-357	231	13	)	)	PUNCT
gujaf-357	231	14	,	,	PUNCT
gujaf-357	231	15	posits	posit	NOUN
gujaf-357	231	16	that	that	SCONJ
gujaf-357	231	17	organizations	organization	NOUN
gujaf-357	231	18	depend	depend	VERB
gujaf-357	231	19	on	on	ADP
gujaf-357	231	20	external	external	ADJ
gujaf-357	231	21	resources	resource	NOUN
gujaf-357	231	22	such	such	ADJ
gujaf-357	231	23	as	as	ADP
gujaf-357	231	24	capital	capital	NOUN
gujaf-357	231	25	,	,	PUNCT
gujaf-357	231	26	expertise	expertise	NOUN
gujaf-357	231	27	,	,	PUNCT
gujaf-357	231	28	and	and	CCONJ
gujaf-357	231	29	information	information	NOUN
gujaf-357	231	30	to	to	PART
gujaf-357	231	31	thrive	thrive	VERB
gujaf-357	231	32	.	.	PUNCT
gujaf-357	232	1	in	in	ADP
gujaf-357	232	2	csr	csr	NOUN
gujaf-357	232	3	,	,	PUNCT
gujaf-357	232	4	boards	board	NOUN
gujaf-357	232	5	that	that	PRON
gujaf-357	232	6	include	include	VERB
gujaf-357	232	7	members	member	NOUN
gujaf-357	232	8	with	with	ADP
gujaf-357	232	9	varied	varied	ADJ
gujaf-357	232	10	skills	skill	NOUN
gujaf-357	232	11	and	and	CCONJ
gujaf-357	232	12	networks	network	NOUN
gujaf-357	232	13	are	be	AUX
gujaf-357	232	14	better	well	ADV
gujaf-357	232	15	positioned	position	VERB
gujaf-357	232	16	to	to	PART
gujaf-357	232	17	secure	secure	VERB
gujaf-357	232	18	necessary	necessary	ADJ
gujaf-357	232	19	resources	resource	NOUN
gujaf-357	232	20	for	for	ADP
gujaf-357	232	21	sustainable	sustainable	ADJ
gujaf-357	232	22	practices	practice	NOUN
gujaf-357	232	23	.	.	PUNCT
gujaf-357	233	1	kang	kang	PROPN
gujaf-357	233	2	et	et	PROPN
gujaf-357	233	3	al	al	PROPN
gujaf-357	233	4	.	.	PROPN
gujaf-357	234	1	(	(	PUNCT
gujaf-357	234	2	2010	2010	NUM
gujaf-357	234	3	)	)	PUNCT
gujaf-357	234	4	show	show	VERB
gujaf-357	234	5	that	that	SCONJ
gujaf-357	234	6	board	board	NOUN
gujaf-357	234	7	diversity	diversity	NOUN
gujaf-357	234	8	enhances	enhance	VERB
gujaf-357	234	9	csr	csr	NOUN
gujaf-357	234	10	performance	performance	NOUN
gujaf-357	234	11	by	by	ADP
gujaf-357	234	12	enabling	enable	VERB
gujaf-357	234	13	firms	firm	NOUN
gujaf-357	234	14	to	to	PART
gujaf-357	234	15	tap	tap	VERB
gujaf-357	234	16	into	into	ADP
gujaf-357	234	17	external	external	ADJ
gujaf-357	234	18	networks	network	NOUN
gujaf-357	234	19	,	,	PUNCT
gujaf-357	234	20	including	include	VERB
gujaf-357	234	21	ngos	ngo	NOUN
gujaf-357	234	22	and	and	CCONJ
gujaf-357	234	23	regulatory	regulatory	ADJ
gujaf-357	234	24	bodies	body	NOUN
gujaf-357	234	25	.	.	PUNCT
gujaf-357	235	1	this	this	DET
gujaf-357	235	2	theory	theory	NOUN
gujaf-357	235	3	emphasizes	emphasize	VERB
gujaf-357	235	4	the	the	DET
gujaf-357	235	5	need	need	NOUN
gujaf-357	235	6	for	for	SCONJ
gujaf-357	235	7	boards	board	NOUN
gujaf-357	235	8	to	to	PART
gujaf-357	235	9	be	be	AUX
gujaf-357	235	10	adaptable	adaptable	ADJ
gujaf-357	235	11	to	to	ADP
gujaf-357	235	12	societal	societal	ADJ
gujaf-357	235	13	changes	change	NOUN
gujaf-357	235	14	and	and	CCONJ
gujaf-357	235	15	proactive	proactive	ADJ
gujaf-357	235	16	in	in	ADP
gujaf-357	235	17	leveraging	leverage	VERB
gujaf-357	235	18	external	external	ADJ
gujaf-357	235	19	relationships	relationship	NOUN
gujaf-357	235	20	.	.	PUNCT
gujaf-357	236	1	in	in	ADP
gujaf-357	236	2	the	the	DET
gujaf-357	236	3	oil	oil	NOUN
gujaf-357	236	4	and	and	CCONJ
gujaf-357	236	5	gas	gas	NOUN
gujaf-357	236	6	industry	industry	NOUN
gujaf-357	236	7	,	,	PUNCT
gujaf-357	236	8	where	where	SCONJ
gujaf-357	236	9	csr	csr	NOUN
gujaf-357	236	10	initiatives	initiative	NOUN
gujaf-357	236	11	often	often	ADV
gujaf-357	236	12	require	require	VERB
gujaf-357	236	13	external	external	ADJ
gujaf-357	236	14	collaboration	collaboration	NOUN
gujaf-357	236	15	,	,	PUNCT
gujaf-357	236	16	resource	resource	NOUN
gujaf-357	236	17	dependence	dependence	NOUN
gujaf-357	236	18	theory	theory	NOUN
gujaf-357	236	19	highlights	highlight	VERB
gujaf-357	236	20	the	the	DET
gujaf-357	236	21	role	role	NOUN
gujaf-357	236	22	of	of	ADP
gujaf-357	236	23	boards	board	NOUN
gujaf-357	236	24	in	in	ADP
gujaf-357	236	25	accessing	access	VERB
gujaf-357	236	26	resources	resource	NOUN
gujaf-357	236	27	to	to	PART
gujaf-357	236	28	address	address	VERB
gujaf-357	236	29	environmental	environmental	ADJ
gujaf-357	236	30	and	and	CCONJ
gujaf-357	236	31	social	social	ADJ
gujaf-357	236	32	challenges	challenge	NOUN
gujaf-357	236	33	.	.	PUNCT
gujaf-357	237	1	institutional	institutional	ADJ
gujaf-357	237	2	theory	theory	NOUN
gujaf-357	237	3	,	,	PUNCT
gujaf-357	237	4	proposed	propose	VERB
gujaf-357	237	5	by	by	ADP
gujaf-357	237	6	dimaggio	dimaggio	PROPN
gujaf-357	237	7	and	and	CCONJ
gujaf-357	237	8	powell	powell	PROPN
gujaf-357	237	9	(	(	PUNCT
gujaf-357	237	10	1983	1983	NUM
gujaf-357	237	11	)	)	PUNCT
gujaf-357	237	12	,	,	PUNCT
gujaf-357	237	13	explores	explore	VERB
gujaf-357	237	14	how	how	SCONJ
gujaf-357	237	15	external	external	ADJ
gujaf-357	237	16	pressures	pressure	NOUN
gujaf-357	237	17	,	,	PUNCT
gujaf-357	237	18	such	such	ADJ
gujaf-357	237	19	as	as	ADP
gujaf-357	237	20	regulatory	regulatory	ADJ
gujaf-357	237	21	requirements	requirement	NOUN
gujaf-357	237	22	and	and	CCONJ
gujaf-357	237	23	societal	societal	ADJ
gujaf-357	237	24	norms	norm	NOUN
gujaf-357	237	25	,	,	PUNCT
gujaf-357	237	26	shape	shape	VERB
gujaf-357	237	27	organizational	organizational	ADJ
gujaf-357	237	28	behavior	behavior	NOUN
gujaf-357	237	29	.	.	PUNCT
gujaf-357	238	1	this	this	DET
gujaf-357	238	2	theory	theory	NOUN
gujaf-357	238	3	suggests	suggest	VERB
gujaf-357	238	4	that	that	SCONJ
gujaf-357	238	5	firms	firm	NOUN
gujaf-357	238	6	adopt	adopt	VERB
gujaf-357	238	7	csr	csr	NOUN
gujaf-357	238	8	practices	practice	NOUN
gujaf-357	238	9	not	not	PART
gujaf-357	238	10	only	only	ADV
gujaf-357	238	11	to	to	PART
gujaf-357	238	12	fulfil	fulfil	VERB
gujaf-357	238	13	ethical	ethical	ADJ
gujaf-357	238	14	obligations	obligation	NOUN
gujaf-357	238	15	but	but	CCONJ
gujaf-357	238	16	also	also	ADV
gujaf-357	238	17	to	to	PART
gujaf-357	238	18	gain	gain	VERB
gujaf-357	238	19	legitimacy	legitimacy	NOUN
gujaf-357	238	20	and	and	CCONJ
gujaf-357	238	21	maintain	maintain	VERB
gujaf-357	238	22	their	their	PRON
gujaf-357	238	23	social	social	ADJ
gujaf-357	238	24	license	license	NOUN
gujaf-357	238	25	to	to	PART
gujaf-357	238	26	operate	operate	VERB
gujaf-357	238	27	.	.	PUNCT
gujaf-357	239	1	meyer	meyer	PROPN
gujaf-357	239	2	and	and	CCONJ
gujaf-357	239	3	rowan	rowan	PROPN
gujaf-357	239	4	(	(	PUNCT
gujaf-357	239	5	1977	1977	NUM
gujaf-357	239	6	)	)	PUNCT
gujaf-357	239	7	argue	argue	VERB
gujaf-357	239	8	that	that	SCONJ
gujaf-357	239	9	firms	firm	NOUN
gujaf-357	239	10	often	often	ADV
gujaf-357	239	11	engage	engage	VERB
gujaf-357	239	12	in	in	ADP
gujaf-357	239	13	csr	csr	NOUN
gujaf-357	239	14	to	to	PART
gujaf-357	239	15	conform	conform	VERB
gujaf-357	239	16	to	to	ADP
gujaf-357	239	17	institutional	institutional	ADJ
gujaf-357	239	18	expectations	expectation	NOUN
gujaf-357	239	19	,	,	PUNCT
gujaf-357	239	20	which	which	PRON
gujaf-357	239	21	may	may	AUX
gujaf-357	239	22	lead	lead	VERB
gujaf-357	239	23	to	to	ADP
gujaf-357	239	24	isomorphism	isomorphism	NOUN
gujaf-357	239	25	,	,	PUNCT
gujaf-357	239	26	or	or	CCONJ
gujaf-357	239	27	the	the	DET
gujaf-357	239	28	adoption	adoption	NOUN
gujaf-357	239	29	of	of	ADP
gujaf-357	239	30	similar	similar	ADJ
gujaf-357	239	31	practices	practice	NOUN
gujaf-357	239	32	across	across	ADP
gujaf-357	239	33	organizations	organization	NOUN
gujaf-357	239	34	in	in	ADP
gujaf-357	239	35	the	the	DET
gujaf-357	239	36	same	same	ADJ
gujaf-357	239	37	industry	industry	NOUN
gujaf-357	239	38	.	.	PUNCT
gujaf-357	240	1	in	in	ADP
gujaf-357	240	2	the	the	DET
gujaf-357	240	3	oil	oil	NOUN
gujaf-357	240	4	and	and	CCONJ
gujaf-357	240	5	gas	gas	NOUN
gujaf-357	240	6	sector	sector	NOUN
gujaf-357	240	7	,	,	PUNCT
gujaf-357	240	8	where	where	SCONJ
gujaf-357	240	9	regulatory	regulatory	ADJ
gujaf-357	240	10	bodies	body	NOUN
gujaf-357	240	11	and	and	CCONJ
gujaf-357	240	12	public	public	ADJ
gujaf-357	240	13	scrutiny	scrutiny	NOUN
gujaf-357	240	14	play	play	VERB
gujaf-357	240	15	a	a	DET
gujaf-357	240	16	significant	significant	ADJ
gujaf-357	240	17	role	role	NOUN
gujaf-357	240	18	,	,	PUNCT
gujaf-357	240	19	boards	board	NOUN
gujaf-357	240	20	must	must	AUX
gujaf-357	240	21	align	align	VERB
gujaf-357	240	22	csr	csr	NOUN
gujaf-357	240	23	practices	practice	NOUN
gujaf-357	240	24	with	with	ADP
gujaf-357	240	25	institutional	institutional	ADJ
gujaf-357	240	26	pressures	pressure	NOUN
gujaf-357	240	27	to	to	PART
gujaf-357	240	28	ensure	ensure	VERB
gujaf-357	240	29	both	both	DET
gujaf-357	240	30	compliance	compliance	NOUN
gujaf-357	240	31	and	and	CCONJ
gujaf-357	240	32	long	long	ADJ
gujaf-357	240	33	-	-	PUNCT
gujaf-357	240	34	term	term	NOUN
gujaf-357	240	35	success	success	NOUN
gujaf-357	240	36	.	.	PUNCT
gujaf-357	241	1	3.0	3.0	NUM
gujaf-357	241	2	research	research	NOUN
gujaf-357	241	3	methodology	methodology	NOUN
gujaf-357	241	4	this	this	DET
gujaf-357	241	5	study	study	NOUN
gujaf-357	241	6	adopts	adopt	VERB
gujaf-357	241	7	a	a	DET
gujaf-357	241	8	quantitative	quantitative	ADJ
gujaf-357	241	9	correlational	correlational	ADJ
gujaf-357	241	10	research	research	NOUN
gujaf-357	241	11	design	design	NOUN
gujaf-357	241	12	to	to	PART
gujaf-357	241	13	examine	examine	VERB
gujaf-357	241	14	the	the	DET
gujaf-357	241	15	relationship	relationship	NOUN
gujaf-357	241	16	between	between	ADP
gujaf-357	241	17	board	board	NOUN
gujaf-357	241	18	characteristics	characteristic	NOUN
gujaf-357	241	19	variables	variable	NOUN
gujaf-357	241	20	.	.	PUNCT
gujaf-357	242	1	board	board	NOUN
gujaf-357	242	2	size	size	NOUN
gujaf-357	242	3	,	,	PUNCT
gujaf-357	242	4	board	board	NOUN
gujaf-357	242	5	independence	independence	NOUN
gujaf-357	242	6	,	,	PUNCT
gujaf-357	242	7	and	and	CCONJ
gujaf-357	242	8	gender	gender	NOUN
gujaf-357	242	9	diversity	diversity	NOUN
gujaf-357	242	10	and	and	CCONJ
gujaf-357	242	11	the	the	DET
gujaf-357	242	12	corporate	corporate	ADJ
gujaf-357	242	13	social	social	ADJ
gujaf-357	242	14	responsibility	responsibility	NOUN
gujaf-357	242	15	(	(	PUNCT
gujaf-357	242	16	csr	csr	NOUN
gujaf-357	242	17	)	)	PUNCT
gujaf-357	242	18	performance	performance	NOUN
gujaf-357	242	19	of	of	ADP
gujaf-357	242	20	listed	list	VERB
gujaf-357	242	21	deposit	deposit	NOUN
gujaf-357	242	22	money	money	NOUN
gujaf-357	242	23	banks	bank	NOUN
gujaf-357	242	24	in	in	ADP
gujaf-357	242	25	nigeria	nigeria	PROPN
gujaf-357	242	26	.	.	PUNCT
gujaf-357	243	1	correlational	correlational	ADJ
gujaf-357	243	2	research	research	NOUN
gujaf-357	243	3	is	be	AUX
gujaf-357	243	4	appropriate	appropriate	ADJ
gujaf-357	243	5	as	as	SCONJ
gujaf-357	243	6	it	it	PRON
gujaf-357	243	7	enables	enable	VERB
gujaf-357	243	8	the	the	DET
gujaf-357	243	9	assessment	assessment	NOUN
gujaf-357	243	10	of	of	ADP
gujaf-357	243	11	statistical	statistical	ADJ
gujaf-357	243	12	relationships	relationship	NOUN
gujaf-357	243	13	among	among	ADP
gujaf-357	243	14	naturally	naturally	ADV
gujaf-357	243	15	occurring	occur	VERB
gujaf-357	243	16	variables	variable	NOUN
gujaf-357	243	17	without	without	ADP
gujaf-357	243	18	experimental	experimental	ADJ
gujaf-357	243	19	manipulation	manipulation	NOUN
gujaf-357	243	20	(	(	PUNCT
gujaf-357	243	21	creswell	creswell	PROPN
gujaf-357	243	22	&	&	CCONJ
gujaf-357	243	23	creswell	creswell	PROPN
gujaf-357	243	24	,	,	PUNCT
gujaf-357	243	25	2018	2018	NUM
gujaf-357	243	26	)	)	PUNCT
gujaf-357	243	27	.	.	PUNCT
gujaf-357	244	1	given	give	VERB
gujaf-357	244	2	the	the	DET
gujaf-357	244	3	multidimensional	multidimensional	ADJ
gujaf-357	244	4	nature	nature	NOUN
gujaf-357	244	5	of	of	ADP
gujaf-357	244	6	the	the	DET
gujaf-357	244	7	data	datum	NOUN
gujaf-357	244	8	,	,	PUNCT
gujaf-357	244	9	the	the	DET
gujaf-357	244	10	study	study	NOUN
gujaf-357	244	11	employs	employ	VERB
gujaf-357	244	12	a	a	DET
gujaf-357	244	13	panel	panel	NOUN
gujaf-357	244	14	data	datum	NOUN
gujaf-357	244	15	methodology	methodology	NOUN
gujaf-357	244	16	,	,	PUNCT
gujaf-357	244	17	which	which	PRON
gujaf-357	244	18	combines	combine	VERB
gujaf-357	244	19	both	both	DET
gujaf-357	244	20	cross	cross	ADJ
gujaf-357	244	21	-	-	ADJ
gujaf-357	244	22	sectional	sectional	ADJ
gujaf-357	244	23	(	(	PUNCT
gujaf-357	244	24	across	across	ADP
gujaf-357	244	25	firms	firm	NOUN
gujaf-357	244	26	)	)	PUNCT
gujaf-357	244	27	and	and	CCONJ
gujaf-357	244	28	time	time	NOUN
gujaf-357	244	29	-	-	PUNCT
gujaf-357	244	30	series	series	NOUN
gujaf-357	244	31	(	(	PUNCT
gujaf-357	244	32	across	across	ADP
gujaf-357	244	33	years	year	NOUN
gujaf-357	244	34	)	)	PUNCT
gujaf-357	244	35	observations	observation	NOUN
gujaf-357	244	36	.	.	PUNCT
gujaf-357	245	1	this	this	DET
gujaf-357	245	2	approach	approach	NOUN
gujaf-357	245	3	enhances	enhance	VERB
gujaf-357	245	4	model	model	NOUN
gujaf-357	245	5	efficiency	efficiency	NOUN
gujaf-357	245	6	and	and	CCONJ
gujaf-357	245	7	controls	control	NOUN
gujaf-357	245	8	for	for	ADP
gujaf-357	245	9	individual	individual	ADJ
gujaf-357	245	10	heterogeneity	heterogeneity	NOUN
gujaf-357	245	11	,	,	PUNCT
gujaf-357	245	12	allowing	allow	VERB
gujaf-357	245	13	for	for	ADP
gujaf-357	245	14	more	more	ADV
gujaf-357	245	15	robust	robust	ADJ
gujaf-357	245	16	and	and	CCONJ
gujaf-357	245	17	generalizable	generalizable	ADJ
gujaf-357	245	18	insights	insight	NOUN
gujaf-357	245	19	(	(	PUNCT
gujaf-357	245	20	hsiao	hsiao	NOUN
gujaf-357	245	21	,	,	PUNCT
gujaf-357	245	22	2022	2022	NUM
gujaf-357	245	23	)	)	PUNCT
gujaf-357	245	24	.	.	PUNCT
gujaf-357	246	1	it	it	PRON
gujaf-357	246	2	is	be	AUX
gujaf-357	246	3	consistent	consistent	ADJ
gujaf-357	246	4	with	with	ADP
gujaf-357	246	5	the	the	DET
gujaf-357	246	6	empirical	empirical	ADJ
gujaf-357	246	7	tradition	tradition	NOUN
gujaf-357	246	8	in	in	ADP
gujaf-357	246	9	corporate	corporate	ADJ
gujaf-357	246	10	social	social	ADJ
gujaf-357	246	11	responsibility	responsibility	NOUN
gujaf-357	246	12	studies	study	NOUN
gujaf-357	246	13	,	,	PUNCT
gujaf-357	246	14	which	which	PRON
gujaf-357	246	15	often	often	ADV
gujaf-357	246	16	use	use	VERB
gujaf-357	246	17	panel	panel	NOUN
gujaf-357	246	18	regressions	regression	NOUN
gujaf-357	246	19	to	to	PART
gujaf-357	246	20	uncover	uncover	VERB
gujaf-357	246	21	dynamic	dynamic	ADJ
gujaf-357	246	22	board	board	NOUN
gujaf-357	246	23	and	and	CCONJ
gujaf-357	246	24	csr	csr	NOUN
gujaf-357	246	25	linkages	linkage	NOUN
gujaf-357	246	26	.	.	PUNCT
gujaf-357	247	1	the	the	DET
gujaf-357	247	2	population	population	NOUN
gujaf-357	247	3	comprises	comprise	VERB
gujaf-357	247	4	of	of	ADP
gujaf-357	247	5	the	the	DET
gujaf-357	247	6	study	study	NOUN
gujaf-357	247	7	comprise	comprise	NOUN
gujaf-357	247	8	of	of	ADP
gujaf-357	247	9	all	all	DET
gujaf-357	247	10	the	the	DET
gujaf-357	247	11	ten	ten	NUM
gujaf-357	247	12	(	(	PUNCT
gujaf-357	247	13	10	10	NUM
gujaf-357	247	14	)	)	PUNCT
gujaf-357	247	15	deposit	deposit	NOUN
gujaf-357	247	16	money	money	NOUN
gujaf-357	247	17	banks	bank	NOUN
gujaf-357	247	18	listed	list	VERB
gujaf-357	247	19	on	on	ADP
gujaf-357	247	20	the	the	DET
gujaf-357	247	21	nigerian	nigerian	ADJ
gujaf-357	247	22	exchange	exchange	NOUN
gujaf-357	247	23	group	group	NOUN
gujaf-357	247	24	(	(	PUNCT
gujaf-357	247	25	ngx	ngx	PROPN
gujaf-357	247	26	)	)	PUNCT
gujaf-357	247	27	as	as	ADP
gujaf-357	247	28	of	of	ADP
gujaf-357	247	29	2024	2024	NUM
gujaf-357	247	30	.	.	PUNCT
gujaf-357	248	1	these	these	DET
gujaf-357	248	2	banks	bank	NOUN
gujaf-357	248	3	were	be	AUX
gujaf-357	248	4	selected	select	VERB
gujaf-357	248	5	due	due	ADP
gujaf-357	248	6	to	to	ADP
gujaf-357	248	7	their	their	PRON
gujaf-357	248	8	consistent	consistent	ADJ
gujaf-357	248	9	availability	availability	NOUN
gujaf-357	248	10	of	of	ADP
gujaf-357	248	11	annual	annual	ADJ
gujaf-357	248	12	reports	report	NOUN
gujaf-357	248	13	,	,	PUNCT
gujaf-357	248	14	corporate	corporate	ADJ
gujaf-357	248	15	governance	governance	NOUN
gujaf-357	248	16	disclosures	disclosure	NOUN
gujaf-357	248	17	,	,	PUNCT
gujaf-357	248	18	and	and	CCONJ
gujaf-357	248	19	csr	csr	NOUN
gujaf-357	248	20	expenditure	expenditure	NOUN
gujaf-357	248	21	data	datum	NOUN
gujaf-357	248	22	.	.	PUNCT
gujaf-357	249	1	the	the	DET
gujaf-357	249	2	nigerian	nigerian	ADJ
gujaf-357	249	3	banking	banking	NOUN
gujaf-357	249	4	sector	sector	NOUN
gujaf-357	249	5	,	,	PUNCT
gujaf-357	249	6	being	be	AUX
gujaf-357	249	7	one	one	NUM
gujaf-357	249	8	of	of	ADP
gujaf-357	249	9	the	the	DET
gujaf-357	249	10	most	most	ADV
gujaf-357	249	11	regulated	regulated	ADJ
gujaf-357	249	12	in	in	ADP
gujaf-357	249	13	africa	africa	PROPN
gujaf-357	249	14	,	,	PUNCT
gujaf-357	249	15	gusau	gusau	ADJ
gujaf-357	249	16	journal	journal	NOUN
gujaf-357	249	17	of	of	ADP
gujaf-357	249	18	accounting	accounting	NOUN
gujaf-357	249	19	and	and	CCONJ
gujaf-357	249	20	finance	finance	NOUN
gujaf-357	249	21	,	,	PUNCT
gujaf-357	249	22	vol	vol	NOUN
gujaf-357	249	23	.	.	PROPN
gujaf-357	249	24	5	5	NUM
gujaf-357	249	25	,	,	PUNCT
gujaf-357	249	26	issue	issue	NOUN
gujaf-357	249	27	1	1	NUM
gujaf-357	249	28	,	,	PUNCT
gujaf-357	249	29	april	april	PROPN
gujaf-357	249	30	,	,	PUNCT
gujaf-357	249	31	2024	2024	NUM
gujaf-357	249	32	355	355	NUM
gujaf-357	249	33	provides	provide	VERB
gujaf-357	249	34	a	a	DET
gujaf-357	249	35	fertile	fertile	ADJ
gujaf-357	249	36	context	context	NOUN
gujaf-357	249	37	for	for	ADP
gujaf-357	249	38	investigating	investigate	VERB
gujaf-357	249	39	board	board	NOUN
gujaf-357	249	40	effectiveness	effectiveness	NOUN
gujaf-357	249	41	and	and	CCONJ
gujaf-357	249	42	csr	csr	NOUN
gujaf-357	249	43	engagement	engagement	NOUN
gujaf-357	249	44	,	,	PUNCT
gujaf-357	249	45	given	give	VERB
gujaf-357	249	46	the	the	DET
gujaf-357	249	47	mandatory	mandatory	ADJ
gujaf-357	249	48	disclosure	disclosure	NOUN
gujaf-357	249	49	requirements	requirement	NOUN
gujaf-357	249	50	(	(	PUNCT
gujaf-357	249	51	sanan	sanan	ADJ
gujaf-357	249	52	,	,	PUNCT
gujaf-357	249	53	2018	2018	NUM
gujaf-357	249	54	)	)	PUNCT
gujaf-357	249	55	.	.	PUNCT
gujaf-357	250	1	given	give	VERB
gujaf-357	250	2	the	the	DET
gujaf-357	250	3	small	small	ADJ
gujaf-357	250	4	and	and	CCONJ
gujaf-357	250	5	finite	finite	ADJ
gujaf-357	250	6	population	population	NOUN
gujaf-357	250	7	size	size	NOUN
gujaf-357	250	8	,	,	PUNCT
gujaf-357	250	9	a	a	DET
gujaf-357	250	10	census	census	NOUN
gujaf-357	250	11	approach	approach	NOUN
gujaf-357	250	12	was	be	AUX
gujaf-357	250	13	employed	employ	VERB
gujaf-357	250	14	,	,	PUNCT
gujaf-357	250	15	wherein	wherein	SCONJ
gujaf-357	250	16	all	all	PRON
gujaf-357	250	17	ten	ten	NUM
gujaf-357	250	18	listed	list	VERB
gujaf-357	250	19	banks	bank	NOUN
gujaf-357	250	20	were	be	AUX
gujaf-357	250	21	included	include	VERB
gujaf-357	250	22	in	in	ADP
gujaf-357	250	23	the	the	DET
gujaf-357	250	24	study	study	NOUN
gujaf-357	250	25	.	.	PUNCT
gujaf-357	251	1	this	this	DET
gujaf-357	251	2	technique	technique	NOUN
gujaf-357	251	3	eliminates	eliminate	VERB
gujaf-357	251	4	sampling	sample	VERB
gujaf-357	251	5	bias	bias	NOUN
gujaf-357	251	6	and	and	CCONJ
gujaf-357	251	7	increases	increase	VERB
gujaf-357	251	8	the	the	DET
gujaf-357	251	9	statistical	statistical	ADJ
gujaf-357	251	10	power	power	NOUN
gujaf-357	251	11	of	of	ADP
gujaf-357	251	12	regression	regression	NOUN
gujaf-357	251	13	analyses	analysis	NOUN
gujaf-357	251	14	(	(	PUNCT
gujaf-357	251	15	saunders	saunder	NOUN
gujaf-357	251	16	et	et	PROPN
gujaf-357	251	17	al	al	PROPN
gujaf-357	251	18	.	.	PROPN
gujaf-357	251	19	,	,	PUNCT
gujaf-357	251	20	2019	2019	NUM
gujaf-357	251	21	)	)	PUNCT
gujaf-357	251	22	.	.	PUNCT
gujaf-357	252	1	the	the	DET
gujaf-357	252	2	dataset	dataset	NOUN
gujaf-357	252	3	spans	span	VERB
gujaf-357	252	4	a	a	DET
gujaf-357	252	5	five	five	NUM
gujaf-357	252	6	year	year	NOUN
gujaf-357	252	7	period	period	NOUN
gujaf-357	252	8	from	from	ADP
gujaf-357	252	9	2014	2014	NUM
gujaf-357	252	10	to	to	ADP
gujaf-357	252	11	2023	2023	NUM
gujaf-357	252	12	,	,	PUNCT
gujaf-357	252	13	selected	select	VERB
gujaf-357	252	14	to	to	PART
gujaf-357	252	15	provide	provide	VERB
gujaf-357	252	16	a	a	DET
gujaf-357	252	17	balanced	balanced	ADJ
gujaf-357	252	18	preand	preand	NOUN
gujaf-357	252	19	post	post	ADJ
gujaf-357	252	20	-	-	ADJ
gujaf-357	252	21	pandemic	pandemic	ADJ
gujaf-357	252	22	perspective	perspective	NOUN
gujaf-357	252	23	while	while	SCONJ
gujaf-357	252	24	ensuring	ensure	VERB
gujaf-357	252	25	data	datum	NOUN
gujaf-357	252	26	continuity	continuity	NOUN
gujaf-357	252	27	and	and	CCONJ
gujaf-357	252	28	availability	availability	NOUN
gujaf-357	252	29	.	.	PUNCT
gujaf-357	253	1	the	the	DET
gujaf-357	253	2	study	study	NOUN
gujaf-357	253	3	draws	draw	VERB
gujaf-357	253	4	exclusively	exclusively	ADV
gujaf-357	253	5	on	on	ADP
gujaf-357	253	6	secondary	secondary	ADJ
gujaf-357	253	7	data	datum	NOUN
gujaf-357	253	8	obtained	obtain	VERB
gujaf-357	253	9	from	from	ADP
gujaf-357	253	10	publicly	publicly	ADV
gujaf-357	253	11	accessible	accessible	ADJ
gujaf-357	253	12	and	and	CCONJ
gujaf-357	253	13	verifiable	verifiable	ADJ
gujaf-357	253	14	sources	source	NOUN
gujaf-357	253	15	to	to	PART
gujaf-357	253	16	ensure	ensure	VERB
gujaf-357	253	17	transparency	transparency	NOUN
gujaf-357	253	18	and	and	CCONJ
gujaf-357	253	19	reliability	reliability	NOUN
gujaf-357	253	20	.	.	PUNCT
gujaf-357	254	1	key	key	ADJ
gujaf-357	254	2	data	datum	NOUN
gujaf-357	254	3	sources	source	NOUN
gujaf-357	254	4	include	include	VERB
gujaf-357	254	5	the	the	DET
gujaf-357	254	6	annual	annual	ADJ
gujaf-357	254	7	reports	report	NOUN
gujaf-357	254	8	and	and	CCONJ
gujaf-357	254	9	sustainability	sustainability	NOUN
gujaf-357	254	10	disclosures	disclosure	NOUN
gujaf-357	254	11	of	of	ADP
gujaf-357	254	12	the	the	DET
gujaf-357	254	13	selected	select	VERB
gujaf-357	254	14	banks	bank	NOUN
gujaf-357	254	15	for	for	ADP
gujaf-357	254	16	csr	csr	X
gujaf-357	254	17	related	relate	VERB
gujaf-357	254	18	metrics	metric	NOUN
gujaf-357	254	19	,	,	PUNCT
gujaf-357	254	20	the	the	DET
gujaf-357	254	21	nigerian	nigerian	ADJ
gujaf-357	254	22	exchange	exchange	NOUN
gujaf-357	254	23	group	group	NOUN
gujaf-357	254	24	(	(	PUNCT
gujaf-357	254	25	ngx	ngx	NOUN
gujaf-357	254	26	)	)	PUNCT
gujaf-357	254	27	factbooks	factbook	NOUN
gujaf-357	254	28	for	for	ADP
gujaf-357	254	29	standardized	standardized	ADJ
gujaf-357	254	30	corporate	corporate	ADJ
gujaf-357	254	31	governance	governance	NOUN
gujaf-357	254	32	variables	variable	NOUN
gujaf-357	254	33	,	,	PUNCT
gujaf-357	254	34	and	and	CCONJ
gujaf-357	254	35	filings	filing	NOUN
gujaf-357	254	36	with	with	ADP
gujaf-357	254	37	the	the	DET
gujaf-357	254	38	securities	securities	PROPN
gujaf-357	254	39	and	and	CCONJ
gujaf-357	254	40	exchange	exchange	PROPN
gujaf-357	254	41	commission	commission	PROPN
gujaf-357	254	42	(	(	PUNCT
gujaf-357	254	43	sec	sec	PROPN
gujaf-357	254	44	)	)	PUNCT
gujaf-357	254	45	to	to	PART
gujaf-357	254	46	authenticate	authenticate	VERB
gujaf-357	254	47	board	board	NOUN
gujaf-357	254	48	composition	composition	NOUN
gujaf-357	254	49	details	detail	NOUN
gujaf-357	254	50	.	.	PUNCT
gujaf-357	255	1	these	these	DET
gujaf-357	255	2	sources	source	NOUN
gujaf-357	255	3	provide	provide	VERB
gujaf-357	255	4	audited	audit	VERB
gujaf-357	255	5	and	and	CCONJ
gujaf-357	255	6	regulatory	regulatory	ADJ
gujaf-357	255	7	compliant	compliant	ADJ
gujaf-357	255	8	information	information	NOUN
gujaf-357	255	9	essential	essential	ADJ
gujaf-357	255	10	for	for	ADP
gujaf-357	255	11	a	a	DET
gujaf-357	255	12	credible	credible	ADJ
gujaf-357	255	13	empirical	empirical	ADJ
gujaf-357	255	14	analysis	analysis	NOUN
gujaf-357	255	15	.	.	PUNCT
gujaf-357	256	1	the	the	DET
gujaf-357	256	2	study	study	NOUN
gujaf-357	256	3	adopts	adopt	VERB
gujaf-357	256	4	a	a	DET
gujaf-357	256	5	multiple	multiple	ADJ
gujaf-357	256	6	regression	regression	NOUN
gujaf-357	256	7	technique	technique	NOUN
gujaf-357	256	8	of	of	ADP
gujaf-357	256	9	analysis	analysis	NOUN
gujaf-357	256	10	within	within	ADP
gujaf-357	256	11	a	a	DET
gujaf-357	256	12	panel	panel	NOUN
gujaf-357	256	13	data	datum	NOUN
gujaf-357	256	14	framework	framework	NOUN
gujaf-357	256	15	to	to	PART
gujaf-357	256	16	examine	examine	VERB
gujaf-357	256	17	the	the	DET
gujaf-357	256	18	impact	impact	NOUN
gujaf-357	256	19	of	of	ADP
gujaf-357	256	20	board	board	NOUN
gujaf-357	256	21	characteristics	characteristic	NOUN
gujaf-357	256	22	on	on	ADP
gujaf-357	256	23	corporate	corporate	ADJ
gujaf-357	256	24	social	social	ADJ
gujaf-357	256	25	responsibility	responsibility	NOUN
gujaf-357	256	26	(	(	PUNCT
gujaf-357	256	27	csr	csr	NOUN
gujaf-357	256	28	)	)	PUNCT
gujaf-357	256	29	,	,	PUNCT
gujaf-357	256	30	while	while	SCONJ
gujaf-357	256	31	controlling	control	VERB
gujaf-357	256	32	for	for	ADP
gujaf-357	256	33	firm	firm	ADJ
gujaf-357	256	34	size	size	NOUN
gujaf-357	256	35	.	.	PUNCT
gujaf-357	257	1	this	this	DET
gujaf-357	257	2	approach	approach	NOUN
gujaf-357	257	3	allows	allow	VERB
gujaf-357	257	4	for	for	ADP
gujaf-357	257	5	the	the	DET
gujaf-357	257	6	analysis	analysis	NOUN
gujaf-357	257	7	of	of	ADP
gujaf-357	257	8	both	both	DET
gujaf-357	257	9	cross	cross	ADJ
gujaf-357	257	10	-	-	ADJ
gujaf-357	257	11	sectional	sectional	ADJ
gujaf-357	257	12	and	and	CCONJ
gujaf-357	257	13	time	time	NOUN
gujaf-357	257	14	series	series	NOUN
gujaf-357	257	15	variations	variation	NOUN
gujaf-357	257	16	across	across	ADP
gujaf-357	257	17	the	the	DET
gujaf-357	257	18	selected	select	VERB
gujaf-357	257	19	banks	bank	NOUN
gujaf-357	257	20	.	.	PUNCT
gujaf-357	258	1	the	the	DET
gujaf-357	258	2	model	model	NOUN
gujaf-357	258	3	is	be	AUX
gujaf-357	258	4	specified	specify	VERB
gujaf-357	258	5	as	as	ADP
gujaf-357	258	6	:	:	PUNCT
gujaf-357	258	7	csrit	csrit	NOUN
gujaf-357	258	8	=	=	NOUN
gujaf-357	258	9	β0+β1(bsit)+β2(biit)+β3(gdit)+β4(fsit+εit	β0+β1(bsit)+β2(biit)+β3(gdit)+β4(fsit+εit	PROPN
gujaf-357	258	10	.......................................................	.......................................................	PUNCT
gujaf-357	259	1	(	(	PUNCT
gujaf-357	259	2	1	1	X
gujaf-357	259	3	)	)	PUNCT
gujaf-357	259	4	where	where	SCONJ
gujaf-357	259	5	csr	csr	NOUN
gujaf-357	259	6	represents	represent	VERB
gujaf-357	259	7	the	the	DET
gujaf-357	259	8	dependent	dependent	ADJ
gujaf-357	259	9	variable	variable	NOUN
gujaf-357	259	10	and	and	CCONJ
gujaf-357	259	11	the	the	DET
gujaf-357	259	12	board	board	NOUN
gujaf-357	259	13	characteristics	characteristics	NOUN
gujaf-357	259	14	variables	variable	NOUN
gujaf-357	259	15	serve	serve	VERB
gujaf-357	259	16	as	as	ADP
gujaf-357	259	17	predictors	predictor	NOUN
gujaf-357	259	18	.	.	PUNCT
gujaf-357	260	1	to	to	PART
gujaf-357	260	2	ensure	ensure	VERB
gujaf-357	260	3	the	the	DET
gujaf-357	260	4	robustness	robustness	NOUN
gujaf-357	260	5	of	of	ADP
gujaf-357	260	6	the	the	DET
gujaf-357	260	7	regression	regression	NOUN
gujaf-357	260	8	results	result	NOUN
gujaf-357	260	9	,	,	PUNCT
gujaf-357	260	10	several	several	ADJ
gujaf-357	260	11	diagnostic	diagnostic	ADJ
gujaf-357	260	12	tests	test	NOUN
gujaf-357	260	13	were	be	AUX
gujaf-357	260	14	conducted	conduct	VERB
gujaf-357	260	15	.	.	PUNCT
gujaf-357	261	1	multicollinearity	multicollinearity	NOUN
gujaf-357	261	2	was	be	AUX
gujaf-357	261	3	examined	examine	VERB
gujaf-357	261	4	using	use	VERB
gujaf-357	261	5	the	the	DET
gujaf-357	261	6	variance	variance	NOUN
gujaf-357	261	7	inflation	inflation	NOUN
gujaf-357	261	8	factor	factor	NOUN
gujaf-357	261	9	(	(	PUNCT
gujaf-357	261	10	vif	vif	PROPN
gujaf-357	261	11	)	)	PUNCT
gujaf-357	261	12	,	,	PUNCT
gujaf-357	261	13	with	with	ADP
gujaf-357	261	14	all	all	DET
gujaf-357	261	15	values	value	NOUN
gujaf-357	261	16	maintained	maintain	VERB
gujaf-357	261	17	below	below	ADP
gujaf-357	261	18	the	the	DET
gujaf-357	261	19	threshold	threshold	NOUN
gujaf-357	261	20	of	of	ADP
gujaf-357	261	21	5	5	NUM
gujaf-357	261	22	.	.	PUNCT
gujaf-357	262	1	the	the	DET
gujaf-357	262	2	presence	presence	NOUN
gujaf-357	262	3	of	of	ADP
gujaf-357	262	4	heteroskedasticity	heteroskedasticity	NOUN
gujaf-357	262	5	was	be	AUX
gujaf-357	262	6	tested	test	VERB
gujaf-357	262	7	using	use	VERB
gujaf-357	262	8	the	the	DET
gujaf-357	262	9	breusch	breusch	ADV
gujaf-357	262	10	-	-	PUNCT
gujaf-357	262	11	pagan	pagan	ADJ
gujaf-357	262	12	test	test	NOUN
gujaf-357	262	13	,	,	PUNCT
gujaf-357	262	14	and	and	CCONJ
gujaf-357	262	15	robust	robust	ADJ
gujaf-357	262	16	standard	standard	ADJ
gujaf-357	262	17	errors	error	NOUN
gujaf-357	262	18	were	be	AUX
gujaf-357	262	19	applied	apply	VERB
gujaf-357	262	20	where	where	SCONJ
gujaf-357	262	21	necessary	necessary	ADJ
gujaf-357	262	22	.	.	PUNCT
gujaf-357	263	1	additionally	additionally	ADV
gujaf-357	263	2	,	,	PUNCT
gujaf-357	263	3	the	the	DET
gujaf-357	263	4	shapiro	shapiro	PROPN
gujaf-357	263	5	-	-	PUNCT
gujaf-357	263	6	wilk	wilk	PROPN
gujaf-357	263	7	test	test	NOUN
gujaf-357	263	8	confirmed	confirm	VERB
gujaf-357	263	9	the	the	DET
gujaf-357	263	10	normality	normality	NOUN
gujaf-357	263	11	of	of	ADP
gujaf-357	263	12	residuals	residual	NOUN
gujaf-357	263	13	,	,	PUNCT
gujaf-357	263	14	validating	validate	VERB
gujaf-357	263	15	the	the	DET
gujaf-357	263	16	assumptions	assumption	NOUN
gujaf-357	263	17	of	of	ADP
gujaf-357	263	18	linear	linear	PROPN
gujaf-357	263	19	regression	regression	NOUN
gujaf-357	263	20	.	.	PUNCT
gujaf-357	264	1	table	table	NOUN
gujaf-357	264	2	1	1	NUM
gujaf-357	264	3	variable	variable	ADJ
gujaf-357	264	4	measurement	measurement	NOUN
gujaf-357	264	5	variable	variable	ADJ
gujaf-357	264	6	operational	operational	ADJ
gujaf-357	264	7	definition	definition	NOUN
gujaf-357	264	8	measurement	measurement	NOUN
gujaf-357	264	9	scale	scale	NOUN
gujaf-357	264	10	empirical	empirical	ADJ
gujaf-357	264	11	support	support	NOUN
gujaf-357	264	12	csr	csr	X
gujaf-357	264	13	(	(	PUNCT
gujaf-357	264	14	dv	dv	PROPN
gujaf-357	264	15	)	)	PUNCT
gujaf-357	264	16	naira	naira	PROPN
gujaf-357	264	17	value	value	NOUN
gujaf-357	264	18	of	of	ADP
gujaf-357	264	19	csr	csr	NOUN
gujaf-357	264	20	spending	spending	NOUN
gujaf-357	264	21	(	(	PUNCT
gujaf-357	264	22	education	education	NOUN
gujaf-357	264	23	,	,	PUNCT
gujaf-357	264	24	health	health	NOUN
gujaf-357	264	25	,	,	PUNCT
gujaf-357	264	26	community	community	NOUN
gujaf-357	264	27	,	,	PUNCT
gujaf-357	264	28	etc	etc	X
gujaf-357	264	29	.	.	X
gujaf-357	264	30	)	)	PUNCT
gujaf-357	265	1	ratio	ratio	NOUN
gujaf-357	265	2	(	(	PUNCT
gujaf-357	265	3	continuous	continuous	ADJ
gujaf-357	265	4	)	)	PUNCT
gujaf-357	265	5	awodiran	awodiran	NOUN
gujaf-357	265	6	&	&	CCONJ
gujaf-357	265	7	jimba	jimba	PROPN
gujaf-357	265	8	(	(	PUNCT
gujaf-357	265	9	2019	2019	NUM
gujaf-357	265	10	)	)	PUNCT
gujaf-357	265	11	board	board	NOUN
gujaf-357	265	12	size	size	NOUN
gujaf-357	265	13	(	(	PUNCT
gujaf-357	265	14	iv	iv	NOUN
gujaf-357	265	15	)	)	PUNCT
gujaf-357	265	16	total	total	ADJ
gujaf-357	265	17	number	number	NOUN
gujaf-357	265	18	of	of	ADP
gujaf-357	265	19	directors	director	NOUN
gujaf-357	265	20	on	on	ADP
gujaf-357	265	21	the	the	DET
gujaf-357	265	22	board	board	NOUN
gujaf-357	265	23	ratio	ratio	NOUN
gujaf-357	265	24	(	(	PUNCT
gujaf-357	265	25	count	count	NOUN
gujaf-357	265	26	)	)	PUNCT
gujaf-357	265	27	ahmad	ahmad	PROPN
gujaf-357	265	28	et	et	PROPN
gujaf-357	265	29	al	al	PROPN
gujaf-357	265	30	.	.	PROPN
gujaf-357	265	31	(	(	PUNCT
gujaf-357	265	32	2017	2017	NUM
gujaf-357	265	33	)	)	PUNCT
gujaf-357	265	34	board	board	NOUN
gujaf-357	265	35	independence	independence	NOUN
gujaf-357	265	36	%	%	NOUN
gujaf-357	265	37	of	of	ADP
gujaf-357	265	38	independent	independent	ADJ
gujaf-357	265	39	non	non	ADJ
gujaf-357	265	40	-	-	ADJ
gujaf-357	265	41	executive	executive	ADJ
gujaf-357	265	42	directors	director	NOUN
gujaf-357	265	43	on	on	ADP
gujaf-357	265	44	the	the	DET
gujaf-357	265	45	board	board	NOUN
gujaf-357	265	46	ratio	ratio	NOUN
gujaf-357	265	47	(	(	PUNCT
gujaf-357	265	48	%	%	INTJ
gujaf-357	265	49	)	)	PUNCT
gujaf-357	265	50	abubakar	abubakar	PROPN
gujaf-357	265	51	(	(	PUNCT
gujaf-357	265	52	2016	2016	NUM
gujaf-357	265	53	)	)	PUNCT
gujaf-357	265	54	gender	gender	NOUN
gujaf-357	265	55	diversity	diversity	NOUN
gujaf-357	265	56	%	%	NOUN
gujaf-357	265	57	of	of	ADP
gujaf-357	265	58	female	female	ADJ
gujaf-357	265	59	directors	director	NOUN
gujaf-357	265	60	on	on	ADP
gujaf-357	265	61	the	the	DET
gujaf-357	265	62	board	board	NOUN
gujaf-357	265	63	ratio	ratio	NOUN
gujaf-357	265	64	(	(	PUNCT
gujaf-357	265	65	%	%	INTJ
gujaf-357	265	66	)	)	PUNCT
gujaf-357	266	1	oh	oh	INTJ
gujaf-357	266	2	et	et	NOUN
gujaf-357	266	3	al	al	PROPN
gujaf-357	266	4	.	.	PROPN
gujaf-357	267	1	(	(	PUNCT
gujaf-357	267	2	2019	2019	NUM
gujaf-357	267	3	)	)	PUNCT
gujaf-357	267	4	gusau	gusau	ADJ
gujaf-357	267	5	journal	journal	NOUN
gujaf-357	267	6	of	of	ADP
gujaf-357	267	7	accounting	accounting	NOUN
gujaf-357	267	8	and	and	CCONJ
gujaf-357	267	9	finance	finance	NOUN
gujaf-357	267	10	,	,	PUNCT
gujaf-357	267	11	vol	vol	NOUN
gujaf-357	267	12	.	.	PROPN
gujaf-357	267	13	5	5	NUM
gujaf-357	267	14	,	,	PUNCT
gujaf-357	267	15	issue	issue	NOUN
gujaf-357	267	16	1	1	NUM
gujaf-357	267	17	,	,	PUNCT
gujaf-357	267	18	april	april	PROPN
gujaf-357	267	19	,	,	PUNCT
gujaf-357	267	20	2024	2024	NUM
gujaf-357	267	21	356	356	NUM
gujaf-357	267	22	variable	variable	ADJ
gujaf-357	267	23	operational	operational	ADJ
gujaf-357	267	24	definition	definition	NOUN
gujaf-357	267	25	measurement	measurement	NOUN
gujaf-357	267	26	scale	scale	NOUN
gujaf-357	267	27	empirical	empirical	ADJ
gujaf-357	267	28	support	support	NOUN
gujaf-357	267	29	firm	firm	ADJ
gujaf-357	267	30	size	size	NOUN
gujaf-357	267	31	(	(	PUNCT
gujaf-357	267	32	control	control	NOUN
gujaf-357	267	33	)	)	PUNCT
gujaf-357	267	34	natural	natural	ADJ
gujaf-357	267	35	logarithm	logarithm	NOUN
gujaf-357	267	36	of	of	ADP
gujaf-357	267	37	total	total	ADJ
gujaf-357	267	38	assets	asset	NOUN
gujaf-357	267	39	logarithmic	logarithmic	ADJ
gujaf-357	267	40	sanan	sanan	NOUN
gujaf-357	267	41	(	(	PUNCT
gujaf-357	267	42	2018	2018	NUM
gujaf-357	267	43	)	)	PUNCT
gujaf-357	267	44	sources	source	NOUN
gujaf-357	267	45	:	:	PUNCT
gujaf-357	267	46	authors	author	NOUN
gujaf-357	267	47	compilation	compilation	VERB
gujaf-357	267	48	from	from	ADP
gujaf-357	267	49	various	various	ADJ
gujaf-357	267	50	literatures	literature	NOUN
gujaf-357	267	51	,	,	PUNCT
gujaf-357	267	52	2023	2023	NUM
gujaf-357	267	53	.	.	PUNCT
gujaf-357	268	1	4.0	4.0	NUM
gujaf-357	268	2	results	result	NOUN
gujaf-357	268	3	and	and	CCONJ
gujaf-357	268	4	discussion	discussion	NOUN
gujaf-357	268	5	this	this	DET
gujaf-357	268	6	section	section	NOUN
gujaf-357	268	7	presents	present	VERB
gujaf-357	268	8	the	the	DET
gujaf-357	268	9	results	result	NOUN
gujaf-357	268	10	of	of	ADP
gujaf-357	268	11	the	the	DET
gujaf-357	268	12	study	study	NOUN
gujaf-357	268	13	,	,	PUNCT
gujaf-357	268	14	structured	structure	VERB
gujaf-357	268	15	into	into	ADP
gujaf-357	268	16	descriptive	descriptive	ADJ
gujaf-357	268	17	statistics	statistic	NOUN
gujaf-357	268	18	,	,	PUNCT
gujaf-357	268	19	correlation	correlation	NOUN
gujaf-357	268	20	analysis	analysis	NOUN
gujaf-357	268	21	,	,	PUNCT
gujaf-357	268	22	multicollinearity	multicollinearity	NOUN
gujaf-357	268	23	assessment	assessment	NOUN
gujaf-357	268	24	,	,	PUNCT
gujaf-357	268	25	regression	regression	VERB
gujaf-357	268	26	analysis	analysis	NOUN
gujaf-357	268	27	,	,	PUNCT
gujaf-357	268	28	hypothesis	hypothesis	NOUN
gujaf-357	268	29	testing	testing	NOUN
gujaf-357	268	30	,	,	PUNCT
gujaf-357	268	31	and	and	CCONJ
gujaf-357	268	32	discussion	discussion	NOUN
gujaf-357	268	33	of	of	ADP
gujaf-357	268	34	findings	finding	NOUN
gujaf-357	268	35	.	.	PUNCT
gujaf-357	269	1	the	the	DET
gujaf-357	269	2	results	result	NOUN
gujaf-357	269	3	provide	provide	VERB
gujaf-357	269	4	insights	insight	NOUN
gujaf-357	269	5	into	into	ADP
gujaf-357	269	6	how	how	SCONJ
gujaf-357	269	7	board	board	NOUN
gujaf-357	269	8	characteristics	characteristic	NOUN
gujaf-357	269	9	impact	impact	NOUN
gujaf-357	269	10	on	on	ADP
gujaf-357	269	11	csr	csr	X
gujaf-357	269	12	of	of	ADP
gujaf-357	269	13	listed	list	VERB
gujaf-357	269	14	deposit	deposit	NOUN
gujaf-357	269	15	money	money	NOUN
gujaf-357	269	16	banks	bank	NOUN
gujaf-357	269	17	in	in	ADP
gujaf-357	269	18	nigeria	nigeria	PROPN
gujaf-357	269	19	.	.	PUNCT
gujaf-357	270	1	table	table	NOUN
gujaf-357	270	2	1	1	NUM
gujaf-357	270	3	presents	present	VERB
gujaf-357	270	4	the	the	DET
gujaf-357	270	5	descriptive	descriptive	ADJ
gujaf-357	270	6	statistics	statistic	NOUN
gujaf-357	270	7	for	for	ADP
gujaf-357	270	8	the	the	DET
gujaf-357	270	9	variables	variable	NOUN
gujaf-357	270	10	used	use	VERB
gujaf-357	270	11	in	in	ADP
gujaf-357	270	12	the	the	DET
gujaf-357	270	13	study	study	NOUN
gujaf-357	270	14	,	,	PUNCT
gujaf-357	270	15	including	include	VERB
gujaf-357	270	16	corporate	corporate	ADJ
gujaf-357	270	17	social	social	ADJ
gujaf-357	270	18	responsibility	responsibility	NOUN
gujaf-357	270	19	(	(	PUNCT
gujaf-357	270	20	csr	csr	NOUN
gujaf-357	270	21	)	)	PUNCT
gujaf-357	270	22	,	,	PUNCT
gujaf-357	270	23	board	board	NOUN
gujaf-357	270	24	size	size	NOUN
gujaf-357	270	25	,	,	PUNCT
gujaf-357	270	26	board	board	NOUN
gujaf-357	270	27	independence	independence	NOUN
gujaf-357	270	28	,	,	PUNCT
gujaf-357	270	29	gender	gender	NOUN
gujaf-357	270	30	diversity	diversity	NOUN
gujaf-357	270	31	,	,	PUNCT
gujaf-357	270	32	and	and	CCONJ
gujaf-357	270	33	firm	firm	ADJ
gujaf-357	270	34	size	size	NOUN
gujaf-357	270	35	.	.	PUNCT
gujaf-357	271	1	these	these	DET
gujaf-357	271	2	statistics	statistic	NOUN
gujaf-357	271	3	offer	offer	VERB
gujaf-357	271	4	an	an	DET
gujaf-357	271	5	overview	overview	NOUN
gujaf-357	271	6	of	of	ADP
gujaf-357	271	7	the	the	DET
gujaf-357	271	8	central	central	ADJ
gujaf-357	271	9	tendency	tendency	NOUN
gujaf-357	271	10	and	and	CCONJ
gujaf-357	271	11	dispersion	dispersion	NOUN
gujaf-357	271	12	of	of	ADP
gujaf-357	271	13	each	each	DET
gujaf-357	271	14	variable	variable	NOUN
gujaf-357	271	15	,	,	PUNCT
gujaf-357	271	16	along	along	ADP
gujaf-357	271	17	with	with	ADP
gujaf-357	271	18	the	the	DET
gujaf-357	271	19	distribution	distribution	NOUN
gujaf-357	271	20	characteristics	characteristic	NOUN
gujaf-357	271	21	through	through	ADP
gujaf-357	271	22	skewness	skewness	NOUN
gujaf-357	271	23	and	and	CCONJ
gujaf-357	271	24	kurtosis	kurtosis	NOUN
gujaf-357	271	25	.	.	PUNCT
gujaf-357	272	1	table	table	NOUN
gujaf-357	272	2	1	1	NUM
gujaf-357	272	3	descriptive	descriptive	ADJ
gujaf-357	272	4	statistics	statistic	NOUN
gujaf-357	272	5	for	for	ADP
gujaf-357	272	6	study	study	NOUN
gujaf-357	272	7	variables	variable	NOUN
gujaf-357	272	8	variable	variable	ADJ
gujaf-357	272	9	mean	mean	NOUN
gujaf-357	272	10	std	std	PROPN
gujaf-357	272	11	.	.	PROPN
gujaf-357	272	12	dev	dev	PROPN
gujaf-357	272	13	.	.	PUNCT
gujaf-357	273	1	min	min	PROPN
gujaf-357	273	2	max	max	PROPN
gujaf-357	273	3	skewness	skewness	PROPN
gujaf-357	273	4	kurtosis	kurtosis	VERB
gujaf-357	273	5	csr	csr	X
gujaf-357	273	6	(	(	PUNCT
gujaf-357	273	7	naira	naira	NUM
gujaf-357	273	8	'	'	NUM
gujaf-357	273	9	000	000	NUM
gujaf-357	273	10	)	)	PUNCT
gujaf-357	274	1	735.20	735.20	NUM
gujaf-357	274	2	248.63	248.63	NUM
gujaf-357	274	3	350.00	350.00	NUM
gujaf-357	274	4	1,200	1,200	NUM
gujaf-357	274	5	0.72	0.72	NUM
gujaf-357	274	6	-0.31	-0.31	NUM
gujaf-357	274	7	board	board	NOUN
gujaf-357	274	8	size	size	NOUN
gujaf-357	274	9	11.50	11.50	NUM
gujaf-357	274	10	2.10	2.10	NUM
gujaf-357	274	11	8.00	8.00	NUM
gujaf-357	274	12	15.00	15.00	NUM
gujaf-357	274	13	0.24	0.24	NUM
gujaf-357	274	14	-0.77	-0.77	NUM
gujaf-357	274	15	board	board	NOUN
gujaf-357	274	16	independence	independence	NOUN
gujaf-357	274	17	62.40	62.40	NUM
gujaf-357	274	18	8.75	8.75	NUM
gujaf-357	274	19	45.00	45.00	NUM
gujaf-357	274	20	78.00	78.00	NUM
gujaf-357	274	21	-0.11	-0.11	NUM
gujaf-357	274	22	-0.84	-0.84	NOUN
gujaf-357	274	23	gender	gender	NOUN
gujaf-357	274	24	diversity	diversity	NOUN
gujaf-357	274	25	19.30	19.30	NUM
gujaf-357	274	26	6.60	6.60	NUM
gujaf-357	274	27	8.00	8.00	NUM
gujaf-357	274	28	30.00	30.00	NUM
gujaf-357	274	29	0.34	0.34	NUM
gujaf-357	274	30	-0.49	-0.49	ADP
gujaf-357	274	31	firm	firm	ADJ
gujaf-357	274	32	size	size	NOUN
gujaf-357	274	33	(	(	PUNCT
gujaf-357	274	34	log	log	NOUN
gujaf-357	274	35	)	)	PUNCT
gujaf-357	274	36	16.72	16.72	NUM
gujaf-357	274	37	0.54	0.54	NUM
gujaf-357	274	38	15.83	15.83	NUM
gujaf-357	274	39	17.84	17.84	NUM
gujaf-357	274	40	0.18	0.18	NUM
gujaf-357	274	41	-0.60	-0.60	NUM
gujaf-357	274	42	source	source	NOUN
gujaf-357	274	43	:	:	PUNCT
gujaf-357	274	44	stata	stata	VERB
gujaf-357	274	45	version	version	NOUN
gujaf-357	274	46	10	10	NUM
gujaf-357	274	47	,	,	PUNCT
gujaf-357	274	48	2023	2023	NUM
gujaf-357	274	49	.	.	PUNCT
gujaf-357	275	1	the	the	DET
gujaf-357	275	2	results	result	NOUN
gujaf-357	275	3	reveal	reveal	VERB
gujaf-357	275	4	that	that	SCONJ
gujaf-357	275	5	the	the	DET
gujaf-357	275	6	average	average	ADJ
gujaf-357	275	7	csr	csr	NOUN
gujaf-357	275	8	expenditure	expenditure	NOUN
gujaf-357	275	9	among	among	ADP
gujaf-357	275	10	listed	list	VERB
gujaf-357	275	11	banks	bank	NOUN
gujaf-357	275	12	stands	stand	VERB
gujaf-357	275	13	at	at	ADP
gujaf-357	275	14	approximately	approximately	ADV
gujaf-357	275	15	₦	₦	ADP
gujaf-357	275	16	735.20	735.20	NUM
gujaf-357	275	17	million	million	NUM
gujaf-357	275	18	,	,	PUNCT
gujaf-357	275	19	with	with	ADP
gujaf-357	275	20	a	a	DET
gujaf-357	275	21	modest	modest	ADJ
gujaf-357	275	22	spread	spread	NOUN
gujaf-357	275	23	across	across	ADP
gujaf-357	275	24	the	the	DET
gujaf-357	275	25	dataset	dataset	NOUN
gujaf-357	275	26	.	.	PUNCT
gujaf-357	276	1	board	board	NOUN
gujaf-357	276	2	size	size	NOUN
gujaf-357	276	3	shows	show	VERB
gujaf-357	276	4	a	a	DET
gujaf-357	276	5	slight	slight	ADJ
gujaf-357	276	6	positive	positive	ADJ
gujaf-357	276	7	skew	skew	NOUN
gujaf-357	276	8	,	,	PUNCT
gujaf-357	276	9	averaging	average	VERB
gujaf-357	276	10	11.5	11.5	NUM
gujaf-357	276	11	directors	director	NOUN
gujaf-357	276	12	,	,	PUNCT
gujaf-357	276	13	reflecting	reflect	VERB
gujaf-357	276	14	adherence	adherence	NOUN
gujaf-357	276	15	to	to	ADP
gujaf-357	276	16	corporate	corporate	ADJ
gujaf-357	276	17	governance	governance	NOUN
gujaf-357	276	18	codes	code	NOUN
gujaf-357	276	19	.	.	PUNCT
gujaf-357	277	1	board	board	NOUN
gujaf-357	277	2	independence	independence	NOUN
gujaf-357	277	3	displays	display	VERB
gujaf-357	277	4	a	a	DET
gujaf-357	277	5	healthy	healthy	ADJ
gujaf-357	277	6	average	average	NOUN
gujaf-357	277	7	of	of	ADP
gujaf-357	277	8	62.4	62.4	NUM
gujaf-357	277	9	%	%	NOUN
gujaf-357	277	10	,	,	PUNCT
gujaf-357	277	11	suggesting	suggest	VERB
gujaf-357	277	12	alignment	alignment	NOUN
gujaf-357	277	13	with	with	ADP
gujaf-357	277	14	regulatory	regulatory	ADJ
gujaf-357	277	15	requirements	requirement	NOUN
gujaf-357	277	16	for	for	ADP
gujaf-357	277	17	non	non	ADJ
gujaf-357	277	18	-	-	ADJ
gujaf-357	277	19	executive	executive	ADJ
gujaf-357	277	20	representation	representation	NOUN
gujaf-357	277	21	.	.	PUNCT
gujaf-357	278	1	gender	gender	NOUN
gujaf-357	278	2	diversity	diversity	NOUN
gujaf-357	278	3	remains	remain	VERB
gujaf-357	278	4	low	low	ADJ
gujaf-357	278	5	but	but	CCONJ
gujaf-357	278	6	shows	show	VERB
gujaf-357	278	7	an	an	DET
gujaf-357	278	8	upward	upward	ADJ
gujaf-357	278	9	trend	trend	NOUN
gujaf-357	278	10	,	,	PUNCT
gujaf-357	278	11	with	with	ADP
gujaf-357	278	12	a	a	DET
gujaf-357	278	13	mean	mean	NOUN
gujaf-357	278	14	of	of	ADP
gujaf-357	278	15	19.3	19.3	NUM
gujaf-357	278	16	%	%	NOUN
gujaf-357	278	17	.	.	PUNCT
gujaf-357	279	1	all	all	DET
gujaf-357	279	2	variables	variable	NOUN
gujaf-357	279	3	fall	fall	VERB
gujaf-357	279	4	within	within	ADP
gujaf-357	279	5	acceptable	acceptable	ADJ
gujaf-357	279	6	skewness	skewness	NOUN
gujaf-357	279	7	(	(	PUNCT
gujaf-357	279	8	±1	±1	PROPN
gujaf-357	279	9	)	)	PUNCT
gujaf-357	279	10	and	and	CCONJ
gujaf-357	279	11	kurtosis	kurtosis	NOUN
gujaf-357	279	12	(	(	PUNCT
gujaf-357	279	13	±3	±3	NUM
gujaf-357	279	14	)	)	PUNCT
gujaf-357	279	15	thresholds	threshold	NOUN
gujaf-357	279	16	,	,	PUNCT
gujaf-357	279	17	supporting	support	VERB
gujaf-357	279	18	the	the	DET
gujaf-357	279	19	normality	normality	NOUN
gujaf-357	279	20	assumption	assumption	NOUN
gujaf-357	279	21	necessary	necessary	ADJ
gujaf-357	279	22	for	for	ADP
gujaf-357	279	23	regression	regression	NOUN
gujaf-357	279	24	analysis	analysis	NOUN
gujaf-357	279	25	.	.	PUNCT
gujaf-357	280	1	correlation	correlation	NOUN
gujaf-357	280	2	matrix	matrix	NOUN
gujaf-357	280	3	table	table	NOUN
gujaf-357	280	4	2	2	NUM
gujaf-357	280	5	provides	provide	VERB
gujaf-357	280	6	the	the	DET
gujaf-357	280	7	pearson	pearson	NOUN
gujaf-357	280	8	correlation	correlation	NOUN
gujaf-357	280	9	coefficients	coefficient	NOUN
gujaf-357	280	10	to	to	PART
gujaf-357	280	11	assess	assess	VERB
gujaf-357	280	12	the	the	DET
gujaf-357	280	13	strength	strength	NOUN
gujaf-357	280	14	and	and	CCONJ
gujaf-357	280	15	direction	direction	NOUN
gujaf-357	280	16	of	of	ADP
gujaf-357	280	17	bivariate	bivariate	ADJ
gujaf-357	280	18	relationships	relationship	NOUN
gujaf-357	280	19	among	among	ADP
gujaf-357	280	20	the	the	DET
gujaf-357	280	21	study	study	NOUN
gujaf-357	280	22	variables	variable	NOUN
gujaf-357	280	23	.	.	PUNCT
gujaf-357	281	1	table	table	NOUN
gujaf-357	281	2	2	2	NUM
gujaf-357	281	3	pearson	pearson	NOUN
gujaf-357	281	4	correlation	correlation	NOUN
gujaf-357	281	5	matrix	matrix	NOUN
gujaf-357	281	6	variables	variable	NOUN
gujaf-357	281	7	csr	csr	PROPN
gujaf-357	281	8	board	board	PROPN
gujaf-357	281	9	size	size	NOUN
gujaf-357	281	10	board	board	NOUN
gujaf-357	281	11	independence	independence	NOUN
gujaf-357	281	12	gender	gender	NOUN
gujaf-357	281	13	diversity	diversity	NOUN
gujaf-357	281	14	firm	firm	NOUN
gujaf-357	281	15	size	size	NOUN
gujaf-357	281	16	csr	csr	PROPN
gujaf-357	281	17	1.000	1.000	NUM
gujaf-357	281	18	board	board	NOUN
gujaf-357	281	19	size	size	NOUN
gujaf-357	281	20	.412	.412	NUM
gujaf-357	281	21	*	*	PUNCT
gujaf-357	281	22	*	*	PUNCT
gujaf-357	281	23	1.000	1.000	NUM
gujaf-357	281	24	gusau	gusau	ADJ
gujaf-357	281	25	journal	journal	NOUN
gujaf-357	281	26	of	of	ADP
gujaf-357	281	27	accounting	accounting	NOUN
gujaf-357	281	28	and	and	CCONJ
gujaf-357	281	29	finance	finance	NOUN
gujaf-357	281	30	,	,	PUNCT
gujaf-357	281	31	vol	vol	NOUN
gujaf-357	281	32	.	.	PROPN
gujaf-357	281	33	5	5	NUM
gujaf-357	281	34	,	,	PUNCT
gujaf-357	281	35	issue	issue	NOUN
gujaf-357	281	36	1	1	NUM
gujaf-357	281	37	,	,	PUNCT
gujaf-357	281	38	april	april	PROPN
gujaf-357	281	39	,	,	PUNCT
gujaf-357	281	40	2024	2024	NUM
gujaf-357	281	41	357	357	NUM
gujaf-357	281	42	board	board	NOUN
gujaf-357	281	43	independence	independence	NOUN
gujaf-357	281	44	.385	.385	NUM
gujaf-357	281	45	*	*	NOUN
gujaf-357	281	46	*	*	NOUN
gujaf-357	281	47	.203	.203	NUM
gujaf-357	281	48	1.000	1.000	NUM
gujaf-357	281	49	gender	gender	NOUN
gujaf-357	281	50	diversity	diversity	NOUN
gujaf-357	281	51	.295	.295	NUM
gujaf-357	281	52	*	*	SYM
gujaf-357	281	53	.172	.172	NUM
gujaf-357	281	54	.118	.118	NUM
gujaf-357	282	1	1.000	1.000	NUM
gujaf-357	282	2	firm	firm	ADJ
gujaf-357	282	3	size	size	NOUN
gujaf-357	282	4	.460	.460	NUM
gujaf-357	282	5	*	*	NOUN
gujaf-357	282	6	*	*	NOUN
gujaf-357	282	7	.398	.398	NUM
gujaf-357	282	8	*	*	PUNCT
gujaf-357	282	9	*	*	PUNCT
gujaf-357	282	10	.337	.337	NUM
gujaf-357	282	11	*	*	PUNCT
gujaf-357	282	12	*	*	PUNCT
gujaf-357	282	13	.276	.276	NUM
gujaf-357	282	14	*	*	SYM
gujaf-357	282	15	1.000	1.000	NUM
gujaf-357	282	16	source	source	NOUN
gujaf-357	282	17	:	:	PUNCT
gujaf-357	282	18	stata	stata	VERB
gujaf-357	282	19	version	version	NOUN
gujaf-357	282	20	10	10	NUM
gujaf-357	282	21	,	,	PUNCT
gujaf-357	282	22	2023	2023	NUM
gujaf-357	282	23	.	.	PUNCT
gujaf-357	283	1	*	*	PUNCT
gujaf-357	283	2	note	note	NOUN
gujaf-357	283	3	:	:	PUNCT
gujaf-357	283	4	*	*	PUNCT
gujaf-357	283	5	*	*	PUNCT
gujaf-357	283	6	p	p	X
gujaf-357	283	7	<	<	X
gujaf-357	283	8	.01	.01	NUM
gujaf-357	283	9	,	,	PUNCT
gujaf-357	283	10	p	p	X
gujaf-357	283	11	<	<	X
gujaf-357	283	12	.05	.05	NUM
gujaf-357	283	13	the	the	DET
gujaf-357	283	14	correlation	correlation	NOUN
gujaf-357	283	15	matrix	matrix	NOUN
gujaf-357	283	16	indicates	indicate	VERB
gujaf-357	283	17	positive	positive	ADJ
gujaf-357	283	18	and	and	CCONJ
gujaf-357	283	19	statistically	statistically	ADV
gujaf-357	283	20	significant	significant	ADJ
gujaf-357	283	21	associations	association	NOUN
gujaf-357	283	22	between	between	ADP
gujaf-357	283	23	csr	csr	NOUN
gujaf-357	283	24	and	and	CCONJ
gujaf-357	283	25	each	each	PRON
gujaf-357	283	26	of	of	ADP
gujaf-357	283	27	the	the	DET
gujaf-357	283	28	board	board	NOUN
gujaf-357	283	29	characteristics	characteristic	NOUN
gujaf-357	283	30	variables	variable	NOUN
gujaf-357	283	31	.	.	PUNCT
gujaf-357	284	1	board	board	NOUN
gujaf-357	284	2	size	size	NOUN
gujaf-357	284	3	(	(	PUNCT
gujaf-357	284	4	r	r	NOUN
gujaf-357	284	5	=	=	SYM
gujaf-357	284	6	.412	.412	NUM
gujaf-357	284	7	,	,	PUNCT
gujaf-357	284	8	p	p	X
gujaf-357	284	9	<	<	X
gujaf-357	284	10	.01	.01	NUM
gujaf-357	284	11	)	)	PUNCT
gujaf-357	284	12	and	and	CCONJ
gujaf-357	284	13	board	board	NOUN
gujaf-357	284	14	independence	independence	NOUN
gujaf-357	284	15	(	(	PUNCT
gujaf-357	284	16	r	r	NOUN
gujaf-357	284	17	=	=	SYM
gujaf-357	284	18	.385	.385	NUM
gujaf-357	284	19	,	,	PUNCT
gujaf-357	284	20	p	p	X
gujaf-357	284	21	<	<	X
gujaf-357	284	22	.01	.01	NUM
gujaf-357	284	23	)	)	PUNCT
gujaf-357	284	24	are	be	AUX
gujaf-357	284	25	moderately	moderately	ADV
gujaf-357	284	26	correlated	correlate	VERB
gujaf-357	284	27	with	with	ADP
gujaf-357	284	28	csr	csr	NOUN
gujaf-357	284	29	,	,	PUNCT
gujaf-357	284	30	while	while	SCONJ
gujaf-357	284	31	gender	gender	NOUN
gujaf-357	284	32	diversity	diversity	NOUN
gujaf-357	284	33	(	(	PUNCT
gujaf-357	284	34	r	r	NOUN
gujaf-357	284	35	=	=	PUNCT
gujaf-357	284	36	.295	.295	NUM
gujaf-357	284	37	,	,	PUNCT
gujaf-357	284	38	p	p	X
gujaf-357	284	39	<	<	X
gujaf-357	284	40	.05	.05	NUM
gujaf-357	284	41	)	)	PUNCT
gujaf-357	284	42	shows	show	VERB
gujaf-357	284	43	a	a	DET
gujaf-357	284	44	weaker	weak	ADJ
gujaf-357	284	45	but	but	CCONJ
gujaf-357	284	46	still	still	ADV
gujaf-357	284	47	significant	significant	ADJ
gujaf-357	284	48	correlation	correlation	NOUN
gujaf-357	284	49	.	.	PUNCT
gujaf-357	285	1	firm	firm	ADJ
gujaf-357	285	2	size	size	NOUN
gujaf-357	285	3	also	also	ADV
gujaf-357	285	4	correlates	correlate	VERB
gujaf-357	285	5	strongly	strongly	ADV
gujaf-357	285	6	with	with	ADP
gujaf-357	285	7	csr	csr	X
gujaf-357	285	8	(	(	PUNCT
gujaf-357	285	9	r	r	NOUN
gujaf-357	285	10	=	=	SYM
gujaf-357	285	11	.460	.460	NUM
gujaf-357	285	12	,	,	PUNCT
gujaf-357	285	13	p	p	X
gujaf-357	285	14	<	<	X
gujaf-357	285	15	.01	.01	NUM
gujaf-357	285	16	)	)	PUNCT
gujaf-357	285	17	,	,	PUNCT
gujaf-357	285	18	justifying	justify	VERB
gujaf-357	285	19	its	its	PRON
gujaf-357	285	20	inclusion	inclusion	NOUN
gujaf-357	285	21	as	as	ADP
gujaf-357	285	22	a	a	DET
gujaf-357	285	23	control	control	NOUN
gujaf-357	285	24	variable	variable	NOUN
gujaf-357	285	25	.	.	PUNCT
gujaf-357	286	1	regression	regression	VERB
gujaf-357	286	2	analysis	analysis	NOUN
gujaf-357	286	3	multiple	multiple	ADJ
gujaf-357	286	4	regression	regression	NOUN
gujaf-357	286	5	analysis	analysis	NOUN
gujaf-357	286	6	was	be	AUX
gujaf-357	286	7	conducted	conduct	VERB
gujaf-357	286	8	to	to	PART
gujaf-357	286	9	determine	determine	VERB
gujaf-357	286	10	the	the	DET
gujaf-357	286	11	predictive	predictive	ADJ
gujaf-357	286	12	power	power	NOUN
gujaf-357	286	13	of	of	ADP
gujaf-357	286	14	board	board	NOUN
gujaf-357	286	15	characteristics	characteristic	NOUN
gujaf-357	286	16	variables	variable	NOUN
gujaf-357	286	17	on	on	ADP
gujaf-357	286	18	csr	csr	NOUN
gujaf-357	286	19	performance	performance	NOUN
gujaf-357	286	20	,	,	PUNCT
gujaf-357	286	21	while	while	SCONJ
gujaf-357	286	22	controlling	control	VERB
gujaf-357	286	23	for	for	ADP
gujaf-357	286	24	firm	firm	ADJ
gujaf-357	286	25	size	size	NOUN
gujaf-357	286	26	.	.	PUNCT
gujaf-357	287	1	table	table	NOUN
gujaf-357	287	2	3	3	NUM
gujaf-357	287	3	multiple	multiple	ADJ
gujaf-357	287	4	regression	regression	NOUN
gujaf-357	287	5	results	result	NOUN
gujaf-357	287	6	(	(	PUNCT
gujaf-357	287	7	dependent	dependent	ADJ
gujaf-357	287	8	variable	variable	NOUN
gujaf-357	287	9	:	:	PUNCT
gujaf-357	287	10	csr	csr	NOUN
gujaf-357	287	11	)	)	PUNCT
gujaf-357	287	12	predictor	predictor	NOUN
gujaf-357	287	13	b	b	PROPN
gujaf-357	287	14	std	std	PROPN
gujaf-357	288	1	.	.	NOUN
gujaf-357	288	2	error	error	NOUN
gujaf-357	288	3	t	t	PROPN
gujaf-357	288	4	p	p	X
gujaf-357	288	5	(	(	PUNCT
gujaf-357	288	6	constant	constant	ADJ
gujaf-357	288	7	)	)	PUNCT
gujaf-357	288	8	-195.34	-195.34	PROPN
gujaf-357	288	9	112.27	112.27	NUM
gujaf-357	288	10	-1.74	-1.74	X
gujaf-357	288	11	.087	.087	NUM
gujaf-357	288	12	board	board	NOUN
gujaf-357	288	13	size	size	NOUN
gujaf-357	288	14	25.17	25.17	NUM
gujaf-357	288	15	8.62	8.62	NUM
gujaf-357	288	16	2.92	2.92	NUM
gujaf-357	288	17	.005	.005	NUM
gujaf-357	288	18	*	*	PUNCT
gujaf-357	288	19	*	*	PUNCT
gujaf-357	288	20	board	board	NOUN
gujaf-357	288	21	independence	independence	NOUN
gujaf-357	288	22	14.08	14.08	NUM
gujaf-357	288	23	5.98	5.98	NUM
gujaf-357	288	24	2.35	2.35	NUM
gujaf-357	288	25	.021	.021	NUM
gujaf-357	288	26	*	*	NOUN
gujaf-357	288	27	gender	gender	NOUN
gujaf-357	288	28	diversity	diversity	NOUN
gujaf-357	288	29	9.76	9.76	NUM
gujaf-357	288	30	4.44	4.44	NUM
gujaf-357	288	31	2.20	2.20	NUM
gujaf-357	288	32	.030	.030	NUM
gujaf-357	288	33	*	*	PUNCT
gujaf-357	288	34	firm	firm	ADJ
gujaf-357	288	35	size	size	NOUN
gujaf-357	288	36	(	(	PUNCT
gujaf-357	288	37	control	control	NOUN
gujaf-357	288	38	)	)	PUNCT
gujaf-357	288	39	58.45	58.45	NUM
gujaf-357	288	40	19.74	19.74	NUM
gujaf-357	288	41	2.96	2.96	NUM
gujaf-357	288	42	.004	.004	NUM
gujaf-357	288	43	*	*	PUNCT
gujaf-357	288	44	*	*	PUNCT
gujaf-357	288	45	model	model	NOUN
gujaf-357	288	46	summary	summary	NOUN
gujaf-357	288	47	:	:	PUNCT
gujaf-357	288	48	r²	r²	NOUN
gujaf-357	288	49	=	=	SYM
gujaf-357	288	50	.431	.431	NUM
gujaf-357	288	51	,	,	PUNCT
gujaf-357	288	52	adjusted	adjust	VERB
gujaf-357	288	53	r²	r²	NOUN
gujaf-357	288	54	=	=	SYM
gujaf-357	288	55	.397	.397	NUM
gujaf-357	288	56	,	,	PUNCT
gujaf-357	288	57	f(4	f(4	PROPN
gujaf-357	288	58	,	,	PUNCT
gujaf-357	288	59	45	45	NUM
gujaf-357	288	60	)	)	PUNCT
gujaf-357	288	61	=	=	SYM
gujaf-357	288	62	12.86	12.86	NUM
gujaf-357	288	63	,	,	PUNCT
gujaf-357	288	64	p	p	X
gujaf-357	288	65	<	<	X
gujaf-357	288	66	.001	.001	NUM
gujaf-357	288	67	source	source	NOUN
gujaf-357	288	68	:	:	PUNCT
gujaf-357	288	69	stata	stata	VERB
gujaf-357	288	70	version	version	NOUN
gujaf-357	288	71	10	10	NUM
gujaf-357	288	72	,	,	PUNCT
gujaf-357	288	73	2023	2023	NUM
gujaf-357	288	74	.	.	PUNCT
gujaf-357	289	1	the	the	DET
gujaf-357	289	2	regression	regression	NOUN
gujaf-357	289	3	results	result	NOUN
gujaf-357	289	4	reveal	reveal	VERB
gujaf-357	289	5	that	that	SCONJ
gujaf-357	289	6	all	all	DET
gujaf-357	289	7	board	board	NOUN
gujaf-357	289	8	characteristics	characteristic	NOUN
gujaf-357	289	9	variables	variable	NOUN
gujaf-357	289	10	significantly	significantly	ADV
gujaf-357	289	11	predict	predict	VERB
gujaf-357	289	12	csr	csr	NOUN
gujaf-357	289	13	expenditure	expenditure	NOUN
gujaf-357	289	14	.	.	PUNCT
gujaf-357	290	1	board	board	NOUN
gujaf-357	290	2	size	size	NOUN
gujaf-357	290	3	has	have	VERB
gujaf-357	290	4	a	a	DET
gujaf-357	290	5	strong	strong	ADJ
gujaf-357	290	6	positive	positive	ADJ
gujaf-357	290	7	effect	effect	NOUN
gujaf-357	290	8	(	(	PUNCT
gujaf-357	290	9	β	β	X
gujaf-357	290	10	=	=	SYM
gujaf-357	290	11	25.17	25.17	NUM
gujaf-357	290	12	,	,	PUNCT
gujaf-357	290	13	p	p	X
gujaf-357	290	14	=	=	NOUN
gujaf-357	290	15	.005	.005	NUM
gujaf-357	290	16	)	)	PUNCT
gujaf-357	290	17	,	,	PUNCT
gujaf-357	290	18	indicating	indicate	VERB
gujaf-357	290	19	that	that	SCONJ
gujaf-357	290	20	larger	large	ADJ
gujaf-357	290	21	boards	board	NOUN
gujaf-357	290	22	may	may	AUX
gujaf-357	290	23	provide	provide	VERB
gujaf-357	290	24	broader	broad	ADJ
gujaf-357	290	25	perspectives	perspective	NOUN
gujaf-357	290	26	and	and	CCONJ
gujaf-357	290	27	enhance	enhance	VERB
gujaf-357	290	28	csr	csr	NOUN
gujaf-357	290	29	engagement	engagement	NOUN
gujaf-357	290	30	.	.	PUNCT
gujaf-357	291	1	board	board	NOUN
gujaf-357	291	2	independence	independence	NOUN
gujaf-357	291	3	(	(	PUNCT
gujaf-357	291	4	β	β	X
gujaf-357	291	5	=	=	SYM
gujaf-357	291	6	14.08	14.08	NUM
gujaf-357	291	7	,	,	PUNCT
gujaf-357	291	8	p	p	X
gujaf-357	291	9	=	=	NOUN
gujaf-357	291	10	.021	.021	NUM
gujaf-357	291	11	)	)	PUNCT
gujaf-357	291	12	also	also	ADV
gujaf-357	291	13	shows	show	VERB
gujaf-357	291	14	a	a	DET
gujaf-357	291	15	significant	significant	ADJ
gujaf-357	291	16	positive	positive	ADJ
gujaf-357	291	17	impact	impact	NOUN
gujaf-357	291	18	,	,	PUNCT
gujaf-357	291	19	consistent	consistent	ADJ
gujaf-357	291	20	with	with	ADP
gujaf-357	291	21	agency	agency	NOUN
gujaf-357	291	22	theory	theory	NOUN
gujaf-357	291	23	,	,	PUNCT
gujaf-357	291	24	which	which	PRON
gujaf-357	291	25	posits	posit	VERB
gujaf-357	291	26	that	that	SCONJ
gujaf-357	291	27	independent	independent	ADJ
gujaf-357	291	28	directors	director	NOUN
gujaf-357	291	29	enhance	enhance	VERB
gujaf-357	291	30	firm	firm	ADJ
gujaf-357	291	31	accountability	accountability	NOUN
gujaf-357	291	32	and	and	CCONJ
gujaf-357	291	33	stakeholder	stakeholder	NOUN
gujaf-357	291	34	orientation	orientation	NOUN
gujaf-357	291	35	.	.	PUNCT
gujaf-357	292	1	gender	gender	NOUN
gujaf-357	292	2	diversity	diversity	NOUN
gujaf-357	292	3	(	(	PUNCT
gujaf-357	292	4	β	β	X
gujaf-357	292	5	=	=	SYM
gujaf-357	292	6	9.76	9.76	NUM
gujaf-357	292	7	,	,	PUNCT
gujaf-357	292	8	p	p	X
gujaf-357	292	9	=	=	X
gujaf-357	292	10	.030	.030	PRON
gujaf-357	292	11	)	)	PUNCT
gujaf-357	292	12	positively	positively	ADV
gujaf-357	292	13	influences	influence	VERB
gujaf-357	292	14	csr	csr	NOUN
gujaf-357	292	15	,	,	PUNCT
gujaf-357	292	16	aligning	align	VERB
gujaf-357	292	17	with	with	ADP
gujaf-357	292	18	findings	finding	NOUN
gujaf-357	292	19	by	by	ADP
gujaf-357	292	20	oh	oh	INTJ
gujaf-357	292	21	et	et	PROPN
gujaf-357	292	22	al	al	PROPN
gujaf-357	292	23	.	.	PROPN
gujaf-357	292	24	(	(	PUNCT
gujaf-357	292	25	2021	2021	NUM
gujaf-357	292	26	)	)	PUNCT
gujaf-357	292	27	that	that	PRON
gujaf-357	292	28	suggest	suggest	VERB
gujaf-357	292	29	diverse	diverse	ADJ
gujaf-357	292	30	boards	board	NOUN
gujaf-357	292	31	are	be	AUX
gujaf-357	292	32	more	more	ADV
gujaf-357	292	33	socially	socially	ADV
gujaf-357	292	34	responsive	responsive	ADJ
gujaf-357	292	35	.	.	PUNCT
gujaf-357	293	1	firm	firm	ADJ
gujaf-357	293	2	size	size	NOUN
gujaf-357	293	3	(	(	PUNCT
gujaf-357	293	4	β	β	X
gujaf-357	293	5	=	=	SYM
gujaf-357	293	6	58.45	58.45	NUM
gujaf-357	293	7	,	,	PUNCT
gujaf-357	293	8	p	p	NOUN
gujaf-357	293	9	=	=	NOUN
gujaf-357	293	10	.004	.004	NUM
gujaf-357	293	11	)	)	PUNCT
gujaf-357	293	12	further	far	ADV
gujaf-357	293	13	underscores	underscore	VERB
gujaf-357	293	14	the	the	DET
gujaf-357	293	15	role	role	NOUN
gujaf-357	293	16	of	of	ADP
gujaf-357	293	17	financial	financial	ADJ
gujaf-357	293	18	capacity	capacity	NOUN
gujaf-357	293	19	in	in	ADP
gujaf-357	293	20	enabling	enable	VERB
gujaf-357	293	21	csr	csr	NOUN
gujaf-357	293	22	initiatives	initiative	NOUN
gujaf-357	293	23	.	.	PUNCT
gujaf-357	294	1	these	these	DET
gujaf-357	294	2	findings	finding	NOUN
gujaf-357	294	3	corroborate	corroborate	VERB
gujaf-357	294	4	recent	recent	ADJ
gujaf-357	294	5	studies	study	NOUN
gujaf-357	294	6	such	such	ADJ
gujaf-357	294	7	as	as	ADP
gujaf-357	294	8	ahmed	ahmed	PROPN
gujaf-357	294	9	and	and	CCONJ
gujaf-357	294	10	mustapha	mustapha	PROPN
gujaf-357	294	11	(	(	PUNCT
gujaf-357	294	12	2022	2022	NUM
gujaf-357	294	13	)	)	PUNCT
gujaf-357	294	14	,	,	PUNCT
gujaf-357	294	15	who	who	PRON
gujaf-357	294	16	observed	observe	VERB
gujaf-357	294	17	similar	similar	ADJ
gujaf-357	294	18	positive	positive	ADJ
gujaf-357	294	19	relationships	relationship	NOUN
gujaf-357	294	20	between	between	ADP
gujaf-357	294	21	board	board	NOUN
gujaf-357	294	22	characteristics	characteristic	NOUN
gujaf-357	294	23	and	and	CCONJ
gujaf-357	294	24	csr	csr	X
gujaf-357	294	25	in	in	ADP
gujaf-357	294	26	emerging	emerge	VERB
gujaf-357	294	27	economies	economy	NOUN
gujaf-357	294	28	.	.	PUNCT
gujaf-357	295	1	the	the	DET
gujaf-357	295	2	significant	significant	ADJ
gujaf-357	295	3	f	f	NOUN
gujaf-357	295	4	-	-	PUNCT
gujaf-357	295	5	statistic	statistic	ADJ
gujaf-357	295	6	and	and	CCONJ
gujaf-357	295	7	relatively	relatively	ADV
gujaf-357	295	8	high	high	ADJ
gujaf-357	295	9	adjusted	adjust	VERB
gujaf-357	295	10	r²	r²	NOUN
gujaf-357	295	11	value	value	NOUN
gujaf-357	295	12	indicate	indicate	VERB
gujaf-357	295	13	that	that	SCONJ
gujaf-357	295	14	the	the	DET
gujaf-357	295	15	model	model	NOUN
gujaf-357	295	16	explains	explain	VERB
gujaf-357	295	17	a	a	DET
gujaf-357	295	18	substantial	substantial	ADJ
gujaf-357	295	19	portion	portion	NOUN
gujaf-357	295	20	of	of	ADP
gujaf-357	295	21	the	the	DET
gujaf-357	295	22	variance	variance	NOUN
gujaf-357	295	23	in	in	ADP
gujaf-357	295	24	csr	csr	NOUN
gujaf-357	295	25	performance	performance	NOUN
gujaf-357	295	26	among	among	ADP
gujaf-357	295	27	listed	list	VERB
gujaf-357	295	28	nigerian	nigerian	ADJ
gujaf-357	295	29	banks	bank	NOUN
gujaf-357	295	30	.	.	PUNCT
gujaf-357	296	1	hypothesis	hypothesis	NOUN
gujaf-357	296	2	testing	testing	NOUN
gujaf-357	296	3	based	base	VERB
gujaf-357	296	4	on	on	ADP
gujaf-357	296	5	the	the	DET
gujaf-357	296	6	statistical	statistical	ADJ
gujaf-357	296	7	evidence	evidence	NOUN
gujaf-357	296	8	,	,	PUNCT
gujaf-357	296	9	the	the	DET
gujaf-357	296	10	first	first	ADJ
gujaf-357	296	11	null	null	ADJ
gujaf-357	296	12	hypothesis	hypothesis	NOUN
gujaf-357	296	13	(	(	PUNCT
gujaf-357	296	14	h₀₁	h₀₁	PROPN
gujaf-357	296	15	)	)	PUNCT
gujaf-357	296	16	,	,	PUNCT
gujaf-357	296	17	which	which	PRON
gujaf-357	296	18	posits	posit	VERB
gujaf-357	296	19	that	that	SCONJ
gujaf-357	296	20	board	board	NOUN
gujaf-357	296	21	size	size	NOUN
gujaf-357	296	22	has	have	VERB
gujaf-357	296	23	no	no	DET
gujaf-357	296	24	significant	significant	ADJ
gujaf-357	296	25	impact	impact	NOUN
gujaf-357	296	26	on	on	ADP
gujaf-357	296	27	csr	csr	NOUN
gujaf-357	296	28	,	,	PUNCT
gujaf-357	296	29	is	be	AUX
gujaf-357	296	30	rejected	reject	VERB
gujaf-357	296	31	,	,	PUNCT
gujaf-357	296	32	as	as	SCONJ
gujaf-357	296	33	board	board	NOUN
gujaf-357	296	34	size	size	NOUN
gujaf-357	296	35	significantly	significantly	ADV
gujaf-357	296	36	predicts	predict	VERB
gujaf-357	296	37	csr	csr	NOUN
gujaf-357	296	38	at	at	ADP
gujaf-357	296	39	p	p	NOUN
gujaf-357	296	40	<	<	X
gujaf-357	296	41	gusau	gusau	PROPN
gujaf-357	296	42	journal	journal	NOUN
gujaf-357	296	43	of	of	ADP
gujaf-357	296	44	accounting	accounting	NOUN
gujaf-357	296	45	and	and	CCONJ
gujaf-357	296	46	finance	finance	NOUN
gujaf-357	296	47	,	,	PUNCT
gujaf-357	296	48	vol	vol	NOUN
gujaf-357	296	49	.	.	PROPN
gujaf-357	296	50	5	5	NUM
gujaf-357	296	51	,	,	PUNCT
gujaf-357	296	52	issue	issue	NOUN
gujaf-357	296	53	1	1	NUM
gujaf-357	296	54	,	,	PUNCT
gujaf-357	296	55	april	april	PROPN
gujaf-357	296	56	,	,	PUNCT
gujaf-357	296	57	2024	2024	NUM
gujaf-357	296	58	358	358	NUM
gujaf-357	296	59	.01	.01	NUM
gujaf-357	296	60	.	.	PUNCT
gujaf-357	297	1	similarly	similarly	ADV
gujaf-357	297	2	,	,	PUNCT
gujaf-357	297	3	the	the	DET
gujaf-357	297	4	second	second	ADJ
gujaf-357	297	5	null	null	ADJ
gujaf-357	297	6	hypothesis	hypothesis	NOUN
gujaf-357	297	7	(	(	PUNCT
gujaf-357	297	8	h₀₂	h₀₂	PROPN
gujaf-357	297	9	)	)	PUNCT
gujaf-357	297	10	,	,	PUNCT
gujaf-357	297	11	suggesting	suggest	VERB
gujaf-357	297	12	that	that	SCONJ
gujaf-357	297	13	board	board	NOUN
gujaf-357	297	14	independence	independence	NOUN
gujaf-357	297	15	does	do	AUX
gujaf-357	297	16	not	not	PART
gujaf-357	297	17	significantly	significantly	ADV
gujaf-357	297	18	affect	affect	VERB
gujaf-357	297	19	csr	csr	PROPN
gujaf-357	297	20	,	,	PUNCT
gujaf-357	297	21	is	be	AUX
gujaf-357	297	22	also	also	ADV
gujaf-357	297	23	rejected	reject	VERB
gujaf-357	297	24	,	,	PUNCT
gujaf-357	297	25	given	give	VERB
gujaf-357	297	26	the	the	DET
gujaf-357	297	27	significant	significant	ADJ
gujaf-357	297	28	p	p	NOUN
gujaf-357	297	29	-	-	PUNCT
gujaf-357	297	30	value	value	NOUN
gujaf-357	297	31	of	of	ADP
gujaf-357	297	32	.021	.021	NUM
gujaf-357	297	33	.	.	PUNCT
gujaf-357	298	1	the	the	DET
gujaf-357	298	2	third	third	ADJ
gujaf-357	298	3	null	null	ADJ
gujaf-357	298	4	hypothesis	hypothesis	NOUN
gujaf-357	298	5	(	(	PUNCT
gujaf-357	298	6	h₀₃	h₀₃	NOUN
gujaf-357	298	7	)	)	PUNCT
gujaf-357	298	8	,	,	PUNCT
gujaf-357	298	9	which	which	PRON
gujaf-357	298	10	states	state	VERB
gujaf-357	298	11	that	that	SCONJ
gujaf-357	298	12	gender	gender	NOUN
gujaf-357	298	13	diversity	diversity	NOUN
gujaf-357	298	14	has	have	VERB
gujaf-357	298	15	no	no	DET
gujaf-357	298	16	significant	significant	ADJ
gujaf-357	298	17	influence	influence	NOUN
gujaf-357	298	18	on	on	ADP
gujaf-357	298	19	csr	csr	NOUN
gujaf-357	298	20	,	,	PUNCT
gujaf-357	298	21	is	be	AUX
gujaf-357	298	22	rejected	reject	VERB
gujaf-357	298	23	as	as	ADV
gujaf-357	298	24	well	well	ADV
gujaf-357	298	25	,	,	PUNCT
gujaf-357	298	26	supported	support	VERB
gujaf-357	298	27	by	by	ADP
gujaf-357	298	28	a	a	DET
gujaf-357	298	29	significant	significant	ADJ
gujaf-357	298	30	p	p	NOUN
gujaf-357	298	31	-	-	PUNCT
gujaf-357	298	32	value	value	NOUN
gujaf-357	298	33	of	of	ADP
gujaf-357	298	34	.030	.030	NUM
gujaf-357	298	35	.	.	PUNCT
gujaf-357	299	1	these	these	DET
gujaf-357	299	2	results	result	NOUN
gujaf-357	299	3	align	align	VERB
gujaf-357	299	4	with	with	ADP
gujaf-357	299	5	both	both	CCONJ
gujaf-357	299	6	theoretical	theoretical	ADJ
gujaf-357	299	7	expectations	expectation	NOUN
gujaf-357	299	8	and	and	CCONJ
gujaf-357	299	9	empirical	empirical	ADJ
gujaf-357	299	10	evidence	evidence	NOUN
gujaf-357	299	11	,	,	PUNCT
gujaf-357	299	12	reinforcing	reinforce	VERB
gujaf-357	299	13	the	the	DET
gujaf-357	299	14	view	view	NOUN
gujaf-357	299	15	that	that	SCONJ
gujaf-357	299	16	board	board	NOUN
gujaf-357	299	17	characteristics	characteristic	NOUN
gujaf-357	299	18	plays	play	VERB
gujaf-357	299	19	a	a	DET
gujaf-357	299	20	pivotal	pivotal	ADJ
gujaf-357	299	21	role	role	NOUN
gujaf-357	299	22	in	in	ADP
gujaf-357	299	23	shaping	shape	VERB
gujaf-357	299	24	corporate	corporate	ADJ
gujaf-357	299	25	social	social	ADJ
gujaf-357	299	26	behavior	behavior	NOUN
gujaf-357	299	27	in	in	ADP
gujaf-357	299	28	the	the	DET
gujaf-357	299	29	nigerian	nigerian	ADJ
gujaf-357	299	30	banking	banking	NOUN
gujaf-357	299	31	sector	sector	NOUN
gujaf-357	299	32	.	.	PUNCT
gujaf-357	300	1	the	the	DET
gujaf-357	300	2	study	study	NOUN
gujaf-357	300	3	reveals	reveal	VERB
gujaf-357	300	4	that	that	SCONJ
gujaf-357	300	5	board	board	NOUN
gujaf-357	300	6	size	size	NOUN
gujaf-357	300	7	,	,	PUNCT
gujaf-357	300	8	board	board	NOUN
gujaf-357	300	9	independence	independence	NOUN
gujaf-357	300	10	,	,	PUNCT
gujaf-357	300	11	and	and	CCONJ
gujaf-357	300	12	gender	gender	NOUN
gujaf-357	300	13	diversity	diversity	NOUN
gujaf-357	300	14	each	each	PRON
gujaf-357	300	15	have	have	VERB
gujaf-357	300	16	a	a	DET
gujaf-357	300	17	significant	significant	ADJ
gujaf-357	300	18	positive	positive	ADJ
gujaf-357	300	19	impact	impact	NOUN
gujaf-357	300	20	on	on	ADP
gujaf-357	300	21	csr	csr	NOUN
gujaf-357	300	22	performance	performance	NOUN
gujaf-357	300	23	among	among	ADP
gujaf-357	300	24	listed	list	VERB
gujaf-357	300	25	deposit	deposit	NOUN
gujaf-357	300	26	money	money	NOUN
gujaf-357	300	27	banks	bank	NOUN
gujaf-357	300	28	in	in	ADP
gujaf-357	300	29	nigeria	nigeria	PROPN
gujaf-357	300	30	.	.	PUNCT
gujaf-357	301	1	larger	large	ADJ
gujaf-357	301	2	,	,	PUNCT
gujaf-357	301	3	more	more	ADV
gujaf-357	301	4	independent	independent	ADJ
gujaf-357	301	5	,	,	PUNCT
gujaf-357	301	6	and	and	CCONJ
gujaf-357	301	7	gender	gender	NOUN
gujaf-357	301	8	-	-	PUNCT
gujaf-357	301	9	diverse	diverse	ADJ
gujaf-357	301	10	boards	board	NOUN
gujaf-357	301	11	are	be	AUX
gujaf-357	301	12	more	more	ADV
gujaf-357	301	13	likely	likely	ADJ
gujaf-357	301	14	to	to	PART
gujaf-357	301	15	drive	drive	VERB
gujaf-357	301	16	socially	socially	ADV
gujaf-357	301	17	responsible	responsible	ADJ
gujaf-357	301	18	initiatives	initiative	NOUN
gujaf-357	301	19	.	.	PUNCT
gujaf-357	302	1	firm	firm	ADJ
gujaf-357	302	2	size	size	NOUN
gujaf-357	302	3	also	also	ADV
gujaf-357	302	4	plays	play	VERB
gujaf-357	302	5	a	a	DET
gujaf-357	302	6	key	key	ADJ
gujaf-357	302	7	role	role	NOUN
gujaf-357	302	8	,	,	PUNCT
gujaf-357	302	9	suggesting	suggest	VERB
gujaf-357	302	10	that	that	SCONJ
gujaf-357	302	11	resource	resource	NOUN
gujaf-357	302	12	availability	availability	NOUN
gujaf-357	302	13	enhances	enhance	VERB
gujaf-357	302	14	csr	csr	NOUN
gujaf-357	302	15	engagement	engagement	NOUN
gujaf-357	302	16	.	.	PUNCT
gujaf-357	303	1	these	these	DET
gujaf-357	303	2	findings	finding	NOUN
gujaf-357	303	3	highlight	highlight	VERB
gujaf-357	303	4	the	the	DET
gujaf-357	303	5	strategic	strategic	ADJ
gujaf-357	303	6	value	value	NOUN
gujaf-357	303	7	of	of	ADP
gujaf-357	303	8	effective	effective	ADJ
gujaf-357	303	9	board	board	NOUN
gujaf-357	303	10	composition	composition	NOUN
gujaf-357	303	11	in	in	ADP
gujaf-357	303	12	fostering	foster	VERB
gujaf-357	303	13	corporate	corporate	ADJ
gujaf-357	303	14	accountability	accountability	NOUN
gujaf-357	303	15	and	and	CCONJ
gujaf-357	303	16	sustainability	sustainability	NOUN
gujaf-357	303	17	.	.	PUNCT
gujaf-357	304	1	5.0	5.0	NUM
gujaf-357	304	2	conclusion	conclusion	NOUN
gujaf-357	304	3	and	and	CCONJ
gujaf-357	304	4	recommendations	recommendation	NOUN
gujaf-357	304	5	this	this	DET
gujaf-357	304	6	study	study	NOUN
gujaf-357	304	7	investigated	investigate	VERB
gujaf-357	304	8	the	the	DET
gujaf-357	304	9	impact	impact	NOUN
gujaf-357	304	10	of	of	ADP
gujaf-357	304	11	board	board	NOUN
gujaf-357	304	12	characteristics	characteristic	NOUN
gujaf-357	304	13	captured	capture	VERB
gujaf-357	304	14	through	through	ADP
gujaf-357	304	15	board	board	NOUN
gujaf-357	304	16	size	size	NOUN
gujaf-357	304	17	,	,	PUNCT
gujaf-357	304	18	board	board	NOUN
gujaf-357	304	19	independence	independence	NOUN
gujaf-357	304	20	,	,	PUNCT
gujaf-357	304	21	and	and	CCONJ
gujaf-357	304	22	gender	gender	NOUN
gujaf-357	304	23	diversity	diversity	NOUN
gujaf-357	304	24	on	on	ADP
gujaf-357	304	25	the	the	DET
gujaf-357	304	26	corporate	corporate	ADJ
gujaf-357	304	27	social	social	ADJ
gujaf-357	304	28	responsibility	responsibility	NOUN
gujaf-357	304	29	(	(	PUNCT
gujaf-357	304	30	csr	csr	NOUN
gujaf-357	304	31	)	)	PUNCT
gujaf-357	304	32	performance	performance	NOUN
gujaf-357	304	33	of	of	ADP
gujaf-357	304	34	listed	list	VERB
gujaf-357	304	35	deposit	deposit	NOUN
gujaf-357	304	36	money	money	NOUN
gujaf-357	304	37	banks	bank	NOUN
gujaf-357	304	38	in	in	ADP
gujaf-357	304	39	nigeria	nigeria	PROPN
gujaf-357	304	40	using	use	VERB
gujaf-357	304	41	secondary	secondary	ADJ
gujaf-357	304	42	panel	panel	NOUN
gujaf-357	304	43	data	datum	NOUN
gujaf-357	304	44	from	from	ADP
gujaf-357	304	45	2014	2014	NUM
gujaf-357	304	46	to	to	ADP
gujaf-357	304	47	2023	2023	NUM
gujaf-357	304	48	.	.	PUNCT
gujaf-357	305	1	the	the	DET
gujaf-357	305	2	findings	finding	NOUN
gujaf-357	305	3	revealed	reveal	VERB
gujaf-357	305	4	that	that	SCONJ
gujaf-357	305	5	all	all	DET
gujaf-357	305	6	three	three	NUM
gujaf-357	305	7	board	board	NOUN
gujaf-357	305	8	characteristics	characteristic	NOUN
gujaf-357	305	9	variables	variable	NOUN
gujaf-357	305	10	significantly	significantly	ADV
gujaf-357	305	11	and	and	CCONJ
gujaf-357	305	12	positively	positively	ADV
gujaf-357	305	13	influence	influence	VERB
gujaf-357	305	14	csr	csr	NOUN
gujaf-357	305	15	engagement	engagement	NOUN
gujaf-357	305	16	.	.	PUNCT
gujaf-357	306	1	board	board	NOUN
gujaf-357	306	2	size	size	NOUN
gujaf-357	306	3	emerged	emerge	VERB
gujaf-357	306	4	as	as	ADP
gujaf-357	306	5	the	the	DET
gujaf-357	306	6	most	most	ADV
gujaf-357	306	7	influential	influential	ADJ
gujaf-357	306	8	predictor	predictor	NOUN
gujaf-357	306	9	,	,	PUNCT
gujaf-357	306	10	followed	follow	VERB
gujaf-357	306	11	by	by	ADP
gujaf-357	306	12	board	board	NOUN
gujaf-357	306	13	independence	independence	NOUN
gujaf-357	306	14	and	and	CCONJ
gujaf-357	306	15	gender	gender	NOUN
gujaf-357	306	16	diversity	diversity	NOUN
gujaf-357	306	17	,	,	PUNCT
gujaf-357	306	18	while	while	SCONJ
gujaf-357	306	19	firm	firm	ADJ
gujaf-357	306	20	size	size	NOUN
gujaf-357	306	21	was	be	AUX
gujaf-357	306	22	found	find	VERB
gujaf-357	306	23	to	to	PART
gujaf-357	306	24	enhance	enhance	VERB
gujaf-357	306	25	csr	csr	NOUN
gujaf-357	306	26	spending	spending	NOUN
gujaf-357	306	27	due	due	ADP
gujaf-357	306	28	to	to	ADP
gujaf-357	306	29	its	its	PRON
gujaf-357	306	30	financial	financial	ADJ
gujaf-357	306	31	leverage	leverage	NOUN
gujaf-357	306	32	.	.	PUNCT
gujaf-357	307	1	these	these	DET
gujaf-357	307	2	outcomes	outcome	NOUN
gujaf-357	307	3	provide	provide	VERB
gujaf-357	307	4	empirical	empirical	ADJ
gujaf-357	307	5	support	support	NOUN
gujaf-357	307	6	for	for	ADP
gujaf-357	307	7	corporate	corporate	ADJ
gujaf-357	307	8	governance	governance	NOUN
gujaf-357	307	9	theories	theory	NOUN
gujaf-357	307	10	and	and	CCONJ
gujaf-357	307	11	highlight	highlight	VERB
gujaf-357	307	12	the	the	DET
gujaf-357	307	13	strategic	strategic	ADJ
gujaf-357	307	14	role	role	NOUN
gujaf-357	307	15	of	of	ADP
gujaf-357	307	16	effective	effective	ADJ
gujaf-357	307	17	board	board	NOUN
gujaf-357	307	18	composition	composition	NOUN
gujaf-357	307	19	in	in	ADP
gujaf-357	307	20	advancing	advance	VERB
gujaf-357	307	21	social	social	ADJ
gujaf-357	307	22	responsibility	responsibility	NOUN
gujaf-357	307	23	objectives	objective	NOUN
gujaf-357	307	24	in	in	ADP
gujaf-357	307	25	the	the	DET
gujaf-357	307	26	nigerian	nigerian	ADJ
gujaf-357	307	27	banking	banking	NOUN
gujaf-357	307	28	sector	sector	NOUN
gujaf-357	307	29	.	.	PUNCT
gujaf-357	308	1	conclusion	conclusion	NOUN
gujaf-357	308	2	the	the	DET
gujaf-357	308	3	study	study	NOUN
gujaf-357	308	4	concludes	conclude	VERB
gujaf-357	308	5	that	that	SCONJ
gujaf-357	308	6	board	board	NOUN
gujaf-357	308	7	composition	composition	NOUN
gujaf-357	308	8	is	be	AUX
gujaf-357	308	9	a	a	DET
gujaf-357	308	10	critical	critical	ADJ
gujaf-357	308	11	determinant	determinant	NOUN
gujaf-357	308	12	of	of	ADP
gujaf-357	308	13	csr	csr	NOUN
gujaf-357	308	14	performance	performance	NOUN
gujaf-357	308	15	among	among	ADP
gujaf-357	308	16	nigerian	nigerian	ADJ
gujaf-357	308	17	listed	list	VERB
gujaf-357	308	18	deposit	deposit	NOUN
gujaf-357	308	19	money	money	NOUN
gujaf-357	308	20	banks	bank	NOUN
gujaf-357	308	21	.	.	PUNCT
gujaf-357	309	1	larger	large	ADJ
gujaf-357	309	2	boards	board	NOUN
gujaf-357	309	3	are	be	AUX
gujaf-357	309	4	more	more	ADV
gujaf-357	309	5	likely	likely	ADJ
gujaf-357	309	6	to	to	PART
gujaf-357	309	7	drive	drive	VERB
gujaf-357	309	8	stronger	strong	ADJ
gujaf-357	309	9	csr	csr	NOUN
gujaf-357	309	10	commitments	commitment	NOUN
gujaf-357	309	11	,	,	PUNCT
gujaf-357	309	12	likely	likely	ADJ
gujaf-357	309	13	due	due	ADP
gujaf-357	309	14	to	to	ADP
gujaf-357	309	15	a	a	DET
gujaf-357	309	16	broader	broad	ADJ
gujaf-357	309	17	range	range	NOUN
gujaf-357	309	18	of	of	ADP
gujaf-357	309	19	skills	skill	NOUN
gujaf-357	309	20	and	and	CCONJ
gujaf-357	309	21	perspectives	perspective	NOUN
gujaf-357	309	22	that	that	PRON
gujaf-357	309	23	enhance	enhance	VERB
gujaf-357	309	24	strategic	strategic	ADJ
gujaf-357	309	25	oversight	oversight	NOUN
gujaf-357	309	26	.	.	PUNCT
gujaf-357	310	1	similarly	similarly	ADV
gujaf-357	310	2	,	,	PUNCT
gujaf-357	310	3	board	board	NOUN
gujaf-357	310	4	independence	independence	NOUN
gujaf-357	310	5	significantly	significantly	ADV
gujaf-357	310	6	contributes	contribute	VERB
gujaf-357	310	7	to	to	ADP
gujaf-357	310	8	csr	csr	NOUN
gujaf-357	310	9	,	,	PUNCT
gujaf-357	310	10	supporting	support	VERB
gujaf-357	310	11	the	the	DET
gujaf-357	310	12	notion	notion	NOUN
gujaf-357	310	13	that	that	SCONJ
gujaf-357	310	14	non	non	ADJ
gujaf-357	310	15	-	-	ADJ
gujaf-357	310	16	executive	executive	ADJ
gujaf-357	310	17	directors	director	NOUN
gujaf-357	310	18	play	play	VERB
gujaf-357	310	19	a	a	DET
gujaf-357	310	20	pivotal	pivotal	ADJ
gujaf-357	310	21	role	role	NOUN
gujaf-357	310	22	in	in	ADP
gujaf-357	310	23	promoting	promote	VERB
gujaf-357	310	24	ethical	ethical	ADJ
gujaf-357	310	25	governance	governance	NOUN
gujaf-357	310	26	and	and	CCONJ
gujaf-357	310	27	stakeholder	stakeholder	NOUN
gujaf-357	310	28	-	-	PUNCT
gujaf-357	310	29	oriented	orient	VERB
gujaf-357	310	30	practices	practice	NOUN
gujaf-357	310	31	.	.	PUNCT
gujaf-357	311	1	gender	gender	NOUN
gujaf-357	311	2	-	-	PUNCT
gujaf-357	311	3	diverse	diverse	ADJ
gujaf-357	311	4	boards	board	NOUN
gujaf-357	311	5	also	also	ADV
gujaf-357	311	6	emerged	emerge	VERB
gujaf-357	311	7	as	as	ADP
gujaf-357	311	8	key	key	ADJ
gujaf-357	311	9	drivers	driver	NOUN
gujaf-357	311	10	of	of	ADP
gujaf-357	311	11	csr	csr	NOUN
gujaf-357	311	12	engagement	engagement	NOUN
gujaf-357	311	13	,	,	PUNCT
gujaf-357	311	14	reflecting	reflect	VERB
gujaf-357	311	15	how	how	SCONJ
gujaf-357	311	16	inclusive	inclusive	ADJ
gujaf-357	311	17	governance	governance	NOUN
gujaf-357	311	18	contributes	contribute	VERB
gujaf-357	311	19	to	to	ADP
gujaf-357	311	20	a	a	DET
gujaf-357	311	21	firm	firm	NOUN
gujaf-357	311	22	’s	’s	PART
gujaf-357	311	23	social	social	ADJ
gujaf-357	311	24	responsibility	responsibility	NOUN
gujaf-357	311	25	posture	posture	NOUN
gujaf-357	311	26	.	.	PUNCT
gujaf-357	312	1	these	these	DET
gujaf-357	312	2	conclusions	conclusion	NOUN
gujaf-357	312	3	reinforce	reinforce	VERB
gujaf-357	312	4	corporate	corporate	ADJ
gujaf-357	312	5	governance	governance	NOUN
gujaf-357	312	6	theory	theory	NOUN
gujaf-357	312	7	,	,	PUNCT
gujaf-357	312	8	highlighting	highlight	VERB
gujaf-357	312	9	that	that	DET
gujaf-357	312	10	strategic	strategic	ADJ
gujaf-357	312	11	board	board	NOUN
gujaf-357	312	12	design	design	NOUN
gujaf-357	312	13	is	be	AUX
gujaf-357	312	14	essential	essential	ADJ
gujaf-357	312	15	for	for	ADP
gujaf-357	312	16	advancing	advance	VERB
gujaf-357	312	17	social	social	ADJ
gujaf-357	312	18	and	and	CCONJ
gujaf-357	312	19	ethical	ethical	ADJ
gujaf-357	312	20	goals	goal	NOUN
gujaf-357	312	21	in	in	ADP
gujaf-357	312	22	the	the	DET
gujaf-357	312	23	financial	financial	ADJ
gujaf-357	312	24	sector	sector	NOUN
gujaf-357	312	25	.	.	PUNCT
gujaf-357	313	1	recommendations	recommendation	NOUN
gujaf-357	313	2	in	in	ADP
gujaf-357	313	3	light	light	NOUN
gujaf-357	313	4	of	of	ADP
gujaf-357	313	5	the	the	DET
gujaf-357	313	6	findings	finding	NOUN
gujaf-357	313	7	,	,	PUNCT
gujaf-357	313	8	it	it	PRON
gujaf-357	313	9	is	be	AUX
gujaf-357	313	10	recommended	recommend	VERB
gujaf-357	313	11	that	that	SCONJ
gujaf-357	313	12	listed	list	VERB
gujaf-357	313	13	deposit	deposit	NOUN
gujaf-357	313	14	money	money	NOUN
gujaf-357	313	15	banks	bank	NOUN
gujaf-357	313	16	in	in	ADP
gujaf-357	313	17	nigeria	nigeria	PROPN
gujaf-357	313	18	adopt	adopt	VERB
gujaf-357	313	19	actionable	actionable	ADJ
gujaf-357	313	20	governance	governance	NOUN
gujaf-357	313	21	reforms	reform	NOUN
gujaf-357	313	22	to	to	PART
gujaf-357	313	23	enhance	enhance	VERB
gujaf-357	313	24	their	their	PRON
gujaf-357	313	25	csr	csr	NOUN
gujaf-357	313	26	performance	performance	NOUN
gujaf-357	313	27	.	.	PUNCT
gujaf-357	314	1	first	first	ADV
gujaf-357	314	2	,	,	PUNCT
gujaf-357	314	3	banks	bank	NOUN
gujaf-357	314	4	should	should	AUX
gujaf-357	314	5	strategically	strategically	ADV
gujaf-357	314	6	increase	increase	VERB
gujaf-357	314	7	their	their	PRON
gujaf-357	314	8	board	board	NOUN
gujaf-357	314	9	size	size	NOUN
gujaf-357	314	10	to	to	ADP
gujaf-357	314	11	between	between	ADP
gujaf-357	314	12	11	11	NUM
gujaf-357	314	13	and	and	CCONJ
gujaf-357	314	14	13	13	NUM
gujaf-357	314	15	members	member	NOUN
gujaf-357	314	16	,	,	PUNCT
gujaf-357	314	17	optimizing	optimize	VERB
gujaf-357	314	18	diversity	diversity	NOUN
gujaf-357	314	19	and	and	CCONJ
gujaf-357	314	20	governance	governance	NOUN
gujaf-357	314	21	efficiency	efficiency	NOUN
gujaf-357	314	22	.	.	PUNCT
gujaf-357	315	1	second	second	ADJ
gujaf-357	315	2	,	,	PUNCT
gujaf-357	315	3	regulatory	regulatory	ADJ
gujaf-357	315	4	authorities	authority	NOUN
gujaf-357	315	5	such	such	ADJ
gujaf-357	315	6	as	as	ADP
gujaf-357	315	7	the	the	DET
gujaf-357	315	8	central	central	ADJ
gujaf-357	315	9	bank	bank	PROPN
gujaf-357	315	10	of	of	ADP
gujaf-357	315	11	nigeria	nigeria	PROPN
gujaf-357	315	12	(	(	PUNCT
gujaf-357	315	13	cbn	cbn	PROPN
gujaf-357	315	14	)	)	PUNCT
gujaf-357	315	15	and	and	CCONJ
gujaf-357	315	16	the	the	DET
gujaf-357	315	17	securities	securities	PROPN
gujaf-357	315	18	and	and	CCONJ
gujaf-357	315	19	exchange	exchange	PROPN
gujaf-357	315	20	commission	commission	PROPN
gujaf-357	315	21	(	(	PUNCT
gujaf-357	315	22	sec	sec	PROPN
gujaf-357	315	23	)	)	PUNCT
gujaf-357	315	24	should	should	AUX
gujaf-357	315	25	mandate	mandate	VERB
gujaf-357	315	26	that	that	SCONJ
gujaf-357	315	27	at	at	ADV
gujaf-357	315	28	least	least	ADV
gujaf-357	315	29	60	60	NUM
gujaf-357	315	30	%	%	NOUN
gujaf-357	315	31	of	of	ADP
gujaf-357	315	32	board	board	NOUN
gujaf-357	315	33	members	member	NOUN
gujaf-357	315	34	be	be	AUX
gujaf-357	315	35	independent	independent	ADJ
gujaf-357	315	36	directors	director	NOUN
gujaf-357	315	37	,	,	PUNCT
gujaf-357	315	38	ensuring	ensure	VERB
gujaf-357	315	39	greater	great	ADJ
gujaf-357	315	40	objectivity	objectivity	NOUN
gujaf-357	315	41	and	and	CCONJ
gujaf-357	315	42	accountability	accountability	NOUN
gujaf-357	315	43	.	.	PUNCT
gujaf-357	316	1	third	third	ADJ
gujaf-357	316	2	,	,	PUNCT
gujaf-357	316	3	financial	financial	ADJ
gujaf-357	316	4	institutions	institution	NOUN
gujaf-357	316	5	should	should	AUX
gujaf-357	316	6	implement	implement	VERB
gujaf-357	316	7	gender	gender	NOUN
gujaf-357	316	8	inclusion	inclusion	NOUN
gujaf-357	316	9	policies	policy	NOUN
gujaf-357	316	10	that	that	PRON
gujaf-357	316	11	aim	aim	VERB
gujaf-357	316	12	for	for	ADP
gujaf-357	316	13	a	a	DET
gujaf-357	316	14	minimum	minimum	NOUN
gujaf-357	316	15	of	of	ADP
gujaf-357	316	16	30	30	NUM
gujaf-357	316	17	%	%	NOUN
gujaf-357	316	18	female	female	ADJ
gujaf-357	316	19	board	board	NOUN
gujaf-357	316	20	representation	representation	NOUN
gujaf-357	316	21	,	,	PUNCT
gujaf-357	316	22	supported	support	VERB
gujaf-357	316	23	by	by	ADP
gujaf-357	316	24	mentorship	mentorship	NOUN
gujaf-357	316	25	programs	program	NOUN
gujaf-357	316	26	and	and	CCONJ
gujaf-357	316	27	inclusive	inclusive	ADJ
gujaf-357	316	28	recruitment	recruitment	NOUN
gujaf-357	316	29	strategies	strategy	NOUN
gujaf-357	316	30	to	to	PART
gujaf-357	316	31	promote	promote	VERB
gujaf-357	316	32	gender	gender	NOUN
gujaf-357	316	33	equity	equity	NOUN
gujaf-357	316	34	and	and	CCONJ
gujaf-357	316	35	socially	socially	ADV
gujaf-357	316	36	responsible	responsible	ADJ
gujaf-357	316	37	leadership	leadership	NOUN
gujaf-357	316	38	.	.	PUNCT
gujaf-357	317	1	gusau	gusau	PROPN
gujaf-357	317	2	journal	journal	PROPN
gujaf-357	317	3	of	of	ADP
gujaf-357	317	4	accounting	accounting	NOUN
gujaf-357	317	5	and	and	CCONJ
gujaf-357	317	6	finance	finance	NOUN
gujaf-357	317	7	,	,	PUNCT
gujaf-357	317	8	vol	vol	NOUN
gujaf-357	317	9	.	.	PROPN
gujaf-357	317	10	5	5	NUM
gujaf-357	317	11	,	,	PUNCT
gujaf-357	317	12	issue	issue	NOUN
gujaf-357	317	13	1	1	NUM
gujaf-357	317	14	,	,	PUNCT
gujaf-357	317	15	april	april	PROPN
gujaf-357	317	16	,	,	PUNCT
gujaf-357	317	17	2024	2024	NUM
gujaf-357	317	18	359	359	NUM
gujaf-357	317	19	reference	reference	NOUN
gujaf-357	317	20	abubakar	abubakar	PROPN
gujaf-357	317	21	,	,	PUNCT
gujaf-357	317	22	a.	a.	NOUN
gujaf-357	317	23	(	(	PUNCT
gujaf-357	317	24	2016	2016	NUM
gujaf-357	317	25	)	)	PUNCT
gujaf-357	317	26	.	.	PUNCT
gujaf-357	318	1	board	board	NOUN
gujaf-357	318	2	independence	independence	NOUN
gujaf-357	318	3	and	and	CCONJ
gujaf-357	318	4	corporate	corporate	ADJ
gujaf-357	318	5	governance	governance	NOUN
gujaf-357	318	6	:	:	PUNCT
gujaf-357	318	7	evidence	evidence	NOUN
gujaf-357	318	8	from	from	ADP
gujaf-357	318	9	nigerian	nigerian	ADJ
gujaf-357	318	10	firms	firm	NOUN
gujaf-357	318	11	.	.	PUNCT
gujaf-357	319	1	journal	journal	NOUN
gujaf-357	319	2	of	of	ADP
gujaf-357	319	3	african	african	ADJ
gujaf-357	319	4	business	business	NOUN
gujaf-357	319	5	,	,	PUNCT
gujaf-357	319	6	17(3	17(3	NUM
gujaf-357	319	7	)	)	PUNCT
gujaf-357	319	8	,	,	PUNCT
gujaf-357	319	9	321	321	NUM
gujaf-357	319	10	-	-	SYM
gujaf-357	319	11	335	335	NUM
gujaf-357	319	12	.	.	PUNCT
gujaf-357	320	1	adegbite	adegbite	PROPN
gujaf-357	320	2	,	,	PUNCT
gujaf-357	320	3	e.	e.	PROPN
gujaf-357	320	4	,	,	PUNCT
gujaf-357	320	5	&	&	CCONJ
gujaf-357	320	6	nakpodia	nakpodia	PROPN
gujaf-357	320	7	,	,	PUNCT
gujaf-357	320	8	f.	f.	PROPN
gujaf-357	320	9	(	(	PUNCT
gujaf-357	320	10	2021	2021	NUM
gujaf-357	320	11	)	)	PUNCT
gujaf-357	320	12	.	.	PUNCT
gujaf-357	321	1	corporate	corporate	ADJ
gujaf-357	321	2	social	social	ADJ
gujaf-357	321	3	responsibility	responsibility	NOUN
gujaf-357	321	4	in	in	ADP
gujaf-357	321	5	nigeria	nigeria	PROPN
gujaf-357	321	6	:	:	PUNCT
gujaf-357	321	7	a	a	DET
gujaf-357	321	8	contextual	contextual	ADJ
gujaf-357	321	9	analysis	analysis	NOUN
gujaf-357	321	10	of	of	ADP
gujaf-357	321	11	practice	practice	NOUN
gujaf-357	321	12	,	,	PUNCT
gujaf-357	321	13	motivations	motivation	NOUN
gujaf-357	321	14	and	and	CCONJ
gujaf-357	321	15	mechanisms	mechanism	NOUN
gujaf-357	321	16	.	.	PUNCT
gujaf-357	322	1	journal	journal	PROPN
gujaf-357	322	2	of	of	ADP
gujaf-357	322	3	business	business	NOUN
gujaf-357	322	4	ethics	ethic	NOUN
gujaf-357	322	5	,	,	PUNCT
gujaf-357	322	6	169(4	169(4	NUM
gujaf-357	322	7	)	)	PUNCT
gujaf-357	322	8	,	,	PUNCT
gujaf-357	322	9	753–772	753–772	NUM
gujaf-357	322	10	.	.	NOUN
gujaf-357	323	1	https://doi.org/10.1007/s10551-020-04526-w	https://doi.org/10.1007/s10551-020-04526-w	PROPN
gujaf-357	323	2	adegbite	adegbite	PROPN
gujaf-357	323	3	,	,	PUNCT
gujaf-357	323	4	e.	e.	PROPN
gujaf-357	323	5	,	,	PUNCT
gujaf-357	323	6	&	&	CCONJ
gujaf-357	323	7	nakpodia	nakpodia	PROPN
gujaf-357	323	8	,	,	PUNCT
gujaf-357	323	9	f.	f.	PROPN
gujaf-357	323	10	(	(	PUNCT
gujaf-357	323	11	2021	2021	NUM
gujaf-357	323	12	)	)	PUNCT
gujaf-357	323	13	.	.	PUNCT
gujaf-357	324	1	corporate	corporate	ADJ
gujaf-357	324	2	social	social	ADJ
gujaf-357	324	3	responsibility	responsibility	NOUN
gujaf-357	324	4	and	and	CCONJ
gujaf-357	324	5	stakeholder	stakeholder	NOUN
gujaf-357	324	6	relationships	relationship	NOUN
gujaf-357	324	7	in	in	ADP
gujaf-357	324	8	the	the	DET
gujaf-357	324	9	nigerian	nigerian	ADJ
gujaf-357	324	10	banking	banking	NOUN
gujaf-357	324	11	sector	sector	NOUN
gujaf-357	324	12	.	.	PUNCT
gujaf-357	325	1	journal	journal	PROPN
gujaf-357	325	2	of	of	ADP
gujaf-357	325	3	business	business	NOUN
gujaf-357	325	4	ethics	ethic	NOUN
gujaf-357	325	5	,	,	PUNCT
gujaf-357	325	6	168(2	168(2	NUM
gujaf-357	325	7	)	)	PUNCT
gujaf-357	325	8	,	,	PUNCT
gujaf-357	325	9	287	287	NUM
gujaf-357	325	10	303	303	NUM
gujaf-357	325	11	.	.	PUNCT
gujaf-357	326	1	https://doi.org/10.1007/s10551-019-04236-2	https://doi.org/10.1007/s10551-019-04236-2	NOUN
gujaf-357	326	2	adegbite	adegbite	ADV
gujaf-357	326	3	,	,	PUNCT
gujaf-357	326	4	e.	e.	PROPN
gujaf-357	326	5	,	,	PUNCT
gujaf-357	326	6	olamide	olamide	PROPN
gujaf-357	326	7	,	,	PUNCT
gujaf-357	326	8	a.	a.	NOUN
gujaf-357	326	9	,	,	PUNCT
gujaf-357	326	10	&	&	CCONJ
gujaf-357	326	11	salawu	salawu	PROPN
gujaf-357	326	12	,	,	PUNCT
gujaf-357	326	13	m.	m.	NOUN
gujaf-357	326	14	(	(	PUNCT
gujaf-357	326	15	2022	2022	NUM
gujaf-357	326	16	)	)	PUNCT
gujaf-357	326	17	.	.	PUNCT
gujaf-357	327	1	board	board	NOUN
gujaf-357	327	2	size	size	NOUN
gujaf-357	327	3	,	,	PUNCT
gujaf-357	327	4	governance	governance	NOUN
gujaf-357	327	5	,	,	PUNCT
gujaf-357	327	6	and	and	CCONJ
gujaf-357	327	7	corporate	corporate	ADJ
gujaf-357	327	8	social	social	ADJ
gujaf-357	327	9	responsibility	responsibility	NOUN
gujaf-357	327	10	in	in	ADP
gujaf-357	327	11	the	the	DET
gujaf-357	327	12	nigerian	nigerian	ADJ
gujaf-357	327	13	banking	banking	NOUN
gujaf-357	327	14	sector	sector	NOUN
gujaf-357	327	15	.	.	PUNCT
gujaf-357	328	1	corporate	corporate	ADJ
gujaf-357	328	2	governance	governance	NOUN
gujaf-357	328	3	:	:	PUNCT
gujaf-357	328	4	the	the	DET
gujaf-357	328	5	international	international	ADJ
gujaf-357	328	6	journal	journal	NOUN
gujaf-357	328	7	of	of	ADP
gujaf-357	328	8	business	business	NOUN
gujaf-357	328	9	in	in	ADP
gujaf-357	328	10	society	society	NOUN
gujaf-357	328	11	,	,	PUNCT
gujaf-357	328	12	22(4	22(4	NUM
gujaf-357	328	13	)	)	PUNCT
gujaf-357	328	14	,	,	PUNCT
gujaf-357	328	15	842	842	NUM
gujaf-357	328	16	-	-	SYM
gujaf-357	328	17	859	859	NUM
gujaf-357	328	18	.	.	PUNCT
gujaf-357	329	1	https://doi.org/10.1108/cg-09-2021-0397	https://doi.org/10.1108/cg-09-2021-0397	PROPN
gujaf-357	329	2	ahmad	ahmad	PROPN
gujaf-357	329	3	,	,	PUNCT
gujaf-357	329	4	n.	n.	NOUN
gujaf-357	329	5	,	,	PUNCT
gujaf-357	329	6	hossain	hossain	PROPN
gujaf-357	329	7	,	,	PUNCT
gujaf-357	329	8	m.	m.	NOUN
gujaf-357	329	9	,	,	PUNCT
gujaf-357	329	10	&	&	CCONJ
gujaf-357	329	11	ahmed	ahmed	PROPN
gujaf-357	329	12	,	,	PUNCT
gujaf-357	329	13	z.	z.	PROPN
gujaf-357	329	14	(	(	PUNCT
gujaf-357	329	15	2017	2017	NUM
gujaf-357	329	16	)	)	PUNCT
gujaf-357	329	17	.	.	PUNCT
gujaf-357	330	1	board	board	NOUN
gujaf-357	330	2	size	size	NOUN
gujaf-357	330	3	and	and	CCONJ
gujaf-357	330	4	corporate	corporate	ADJ
gujaf-357	330	5	social	social	ADJ
gujaf-357	330	6	responsibility	responsibility	NOUN
gujaf-357	330	7	:	:	PUNCT
gujaf-357	330	8	empirical	empirical	ADJ
gujaf-357	330	9	evidence	evidence	NOUN
gujaf-357	330	10	from	from	ADP
gujaf-357	330	11	emerging	emerge	VERB
gujaf-357	330	12	markets	market	NOUN
gujaf-357	330	13	.	.	PUNCT
gujaf-357	331	1	corporate	corporate	ADJ
gujaf-357	331	2	governance	governance	NOUN
gujaf-357	331	3	:	:	PUNCT
gujaf-357	331	4	the	the	DET
gujaf-357	331	5	international	international	ADJ
gujaf-357	331	6	journal	journal	NOUN
gujaf-357	331	7	of	of	ADP
gujaf-357	331	8	business	business	NOUN
gujaf-357	331	9	in	in	ADP
gujaf-357	331	10	society	society	NOUN
gujaf-357	331	11	,	,	PUNCT
gujaf-357	331	12	17(4	17(4	NUM
gujaf-357	331	13	)	)	PUNCT
gujaf-357	331	14	,	,	PUNCT
gujaf-357	331	15	568	568	NUM
gujaf-357	331	16	-	-	SYM
gujaf-357	331	17	583	583	NUM
gujaf-357	331	18	.	.	PUNCT
gujaf-357	332	1	ararat	ararat	PROPN
gujaf-357	332	2	,	,	PUNCT
gujaf-357	332	3	m.	m.	NOUN
gujaf-357	332	4	,	,	PUNCT
gujaf-357	332	5	black	black	NOUN
gujaf-357	332	6	,	,	PUNCT
gujaf-357	332	7	b.	b.	PROPN
gujaf-357	332	8	s.	s.	PROPN
gujaf-357	332	9	,	,	PUNCT
gujaf-357	332	10	&	&	CCONJ
gujaf-357	332	11	yurtoglu	yurtoglu	PROPN
gujaf-357	332	12	,	,	PUNCT
gujaf-357	332	13	b.	b.	PROPN
gujaf-357	332	14	b.	b.	PROPN
gujaf-357	332	15	(	(	PUNCT
gujaf-357	332	16	2021	2021	NUM
gujaf-357	332	17	)	)	PUNCT
gujaf-357	332	18	.	.	PUNCT
gujaf-357	333	1	the	the	DET
gujaf-357	333	2	effect	effect	NOUN
gujaf-357	333	3	of	of	ADP
gujaf-357	333	4	corporate	corporate	ADJ
gujaf-357	333	5	governance	governance	NOUN
gujaf-357	333	6	on	on	ADP
gujaf-357	333	7	firm	firm	ADJ
gujaf-357	333	8	performance	performance	NOUN
gujaf-357	333	9	in	in	ADP
gujaf-357	333	10	emerging	emerge	VERB
gujaf-357	333	11	markets	market	NOUN
gujaf-357	333	12	:	:	PUNCT
gujaf-357	333	13	evidence	evidence	NOUN
gujaf-357	333	14	from	from	ADP
gujaf-357	333	15	turkey	turkey	PROPN
gujaf-357	333	16	.	.	PUNCT
gujaf-357	334	1	corporate	corporate	ADJ
gujaf-357	334	2	governance	governance	NOUN
gujaf-357	334	3	:	:	PUNCT
gujaf-357	334	4	an	an	DET
gujaf-357	334	5	international	international	ADJ
gujaf-357	334	6	review	review	NOUN
gujaf-357	334	7	,	,	PUNCT
gujaf-357	334	8	29(2	29(2	NUM
gujaf-357	334	9	)	)	PUNCT
gujaf-357	334	10	,	,	PUNCT
gujaf-357	334	11	116–137	116–137	NUM
gujaf-357	334	12	.	.	PUNCT
gujaf-357	334	13	https://doi.org/10.1111/corg.12306	https://doi.org/10.1111/corg.12306	PROPN
gujaf-357	334	14	awodiran	awodiran	NOUN
gujaf-357	334	15	,	,	PUNCT
gujaf-357	334	16	m.	m.	NOUN
gujaf-357	334	17	a.	a.	PROPN
gujaf-357	334	18	,	,	PUNCT
gujaf-357	334	19	&	&	CCONJ
gujaf-357	334	20	jimba	jimba	PROPN
gujaf-357	334	21	,	,	PUNCT
gujaf-357	334	22	b.	b.	PROPN
gujaf-357	334	23	(	(	PUNCT
gujaf-357	334	24	2019	2019	NUM
gujaf-357	334	25	)	)	PUNCT
gujaf-357	334	26	.	.	PUNCT
gujaf-357	335	1	corporate	corporate	ADJ
gujaf-357	335	2	social	social	ADJ
gujaf-357	335	3	responsibility	responsibility	NOUN
gujaf-357	335	4	disclosure	disclosure	NOUN
gujaf-357	335	5	and	and	CCONJ
gujaf-357	335	6	financial	financial	ADJ
gujaf-357	335	7	performance	performance	NOUN
gujaf-357	335	8	in	in	ADP
gujaf-357	335	9	nigerian	nigerian	ADJ
gujaf-357	335	10	banks	bank	NOUN
gujaf-357	335	11	.	.	PUNCT
gujaf-357	336	1	journal	journal	PROPN
gujaf-357	336	2	of	of	ADP
gujaf-357	336	3	financial	financial	ADJ
gujaf-357	336	4	reporting	reporting	NOUN
gujaf-357	336	5	and	and	CCONJ
gujaf-357	336	6	accounting	accounting	NOUN
gujaf-357	336	7	,	,	PUNCT
gujaf-357	336	8	17(2	17(2	NUM
gujaf-357	336	9	)	)	PUNCT
gujaf-357	336	10	,	,	PUNCT
gujaf-357	336	11	243	243	NUM
gujaf-357	336	12	-	-	SYM
gujaf-357	336	13	260	260	NUM
gujaf-357	336	14	.	.	PUNCT
gujaf-357	337	1	bear	bear	PROPN
gujaf-357	337	2	,	,	PUNCT
gujaf-357	337	3	s.	s.	PROPN
gujaf-357	337	4	,	,	PUNCT
gujaf-357	337	5	rahman	rahman	PROPN
gujaf-357	337	6	,	,	PUNCT
gujaf-357	337	7	n.	n.	NOUN
gujaf-357	337	8	,	,	PUNCT
gujaf-357	337	9	&	&	CCONJ
gujaf-357	337	10	post	post	PROPN
gujaf-357	337	11	,	,	PUNCT
gujaf-357	337	12	c.	c.	PROPN
gujaf-357	337	13	(	(	PUNCT
gujaf-357	337	14	2021	2021	NUM
gujaf-357	337	15	)	)	PUNCT
gujaf-357	337	16	.	.	PUNCT
gujaf-357	338	1	the	the	DET
gujaf-357	338	2	impact	impact	NOUN
gujaf-357	338	3	of	of	ADP
gujaf-357	338	4	board	board	NOUN
gujaf-357	338	5	diversity	diversity	NOUN
gujaf-357	338	6	and	and	CCONJ
gujaf-357	338	7	gender	gender	NOUN
gujaf-357	338	8	composition	composition	NOUN
gujaf-357	338	9	on	on	ADP
gujaf-357	338	10	corporate	corporate	ADJ
gujaf-357	338	11	social	social	ADJ
gujaf-357	338	12	responsibility	responsibility	NOUN
gujaf-357	338	13	and	and	CCONJ
gujaf-357	338	14	firm	firm	ADJ
gujaf-357	338	15	reputation	reputation	NOUN
gujaf-357	338	16	.	.	PUNCT
gujaf-357	339	1	journal	journal	NOUN
gujaf-357	339	2	of	of	ADP
gujaf-357	339	3	business	business	NOUN
gujaf-357	339	4	ethics	ethic	NOUN
gujaf-357	339	5	,	,	PUNCT
gujaf-357	339	6	174(3	174(3	NUM
gujaf-357	339	7	)	)	PUNCT
gujaf-357	339	8	,	,	PUNCT
gujaf-357	339	9	503–517	503–517	NUM
gujaf-357	339	10	.	.	PUNCT
gujaf-357	340	1	https://doi.org/10.1007/s10551-020-04510-4	https://doi.org/10.1007/s10551-020-04510-4	NUM
gujaf-357	340	2	boubaker	boubaker	NOUN
gujaf-357	340	3	,	,	PUNCT
gujaf-357	340	4	s.	s.	PROPN
gujaf-357	340	5	,	,	PUNCT
gujaf-357	340	6	cellier	cellier	NOUN
gujaf-357	340	7	,	,	PUNCT
gujaf-357	340	8	a.	a.	NOUN
gujaf-357	340	9	,	,	PUNCT
gujaf-357	340	10	&	&	CCONJ
gujaf-357	340	11	lakhal	lakhal	PROPN
gujaf-357	340	12	,	,	PUNCT
gujaf-357	340	13	f.	f.	PROPN
gujaf-357	340	14	(	(	PUNCT
gujaf-357	340	15	2022	2022	NUM
gujaf-357	340	16	)	)	PUNCT
gujaf-357	340	17	.	.	PUNCT
gujaf-357	341	1	corporate	corporate	ADJ
gujaf-357	341	2	board	board	NOUN
gujaf-357	341	3	characteristics	characteristic	NOUN
gujaf-357	341	4	and	and	CCONJ
gujaf-357	341	5	csr	csr	NOUN
gujaf-357	341	6	:	:	PUNCT
gujaf-357	341	7	evidence	evidence	NOUN
gujaf-357	341	8	from	from	ADP
gujaf-357	341	9	developing	develop	VERB
gujaf-357	341	10	markets	market	NOUN
gujaf-357	341	11	.	.	PUNCT
gujaf-357	342	1	emerging	emerge	VERB
gujaf-357	342	2	markets	market	NOUN
gujaf-357	342	3	review	review	VERB
gujaf-357	342	4	,	,	PUNCT
gujaf-357	342	5	50	50	NUM
gujaf-357	342	6	,	,	PUNCT
gujaf-357	342	7	100802	100802	NUM
gujaf-357	342	8	.	.	PUNCT
gujaf-357	343	1	https://doi.org/10.1016/j.ememar.2021.100802	https://doi.org/10.1016/j.ememar.2021.100802	PROPN
gujaf-357	343	2	boubaker	boubaker	PROPN
gujaf-357	343	3	,	,	PUNCT
gujaf-357	343	4	s.	s.	PROPN
gujaf-357	343	5	,	,	PUNCT
gujaf-357	343	6	hamrouni	hamrouni	PROPN
gujaf-357	343	7	,	,	PUNCT
gujaf-357	343	8	a.	a.	NOUN
gujaf-357	343	9	,	,	PUNCT
gujaf-357	343	10	&	&	CCONJ
gujaf-357	343	11	omri	omri	PROPN
gujaf-357	343	12	,	,	PUNCT
gujaf-357	343	13	a.	a.	NOUN
gujaf-357	343	14	(	(	PUNCT
gujaf-357	343	15	2022	2022	NUM
gujaf-357	343	16	)	)	PUNCT
gujaf-357	343	17	.	.	PUNCT
gujaf-357	344	1	corporate	corporate	ADJ
gujaf-357	344	2	governance	governance	NOUN
gujaf-357	344	3	and	and	CCONJ
gujaf-357	344	4	corporate	corporate	ADJ
gujaf-357	344	5	social	social	ADJ
gujaf-357	344	6	responsibility	responsibility	NOUN
gujaf-357	344	7	:	:	PUNCT
gujaf-357	344	8	board	board	NOUN
gujaf-357	344	9	characteristics	characteristic	NOUN
gujaf-357	344	10	and	and	CCONJ
gujaf-357	344	11	csr	csr	NOUN
gujaf-357	344	12	.	.	PROPN
gujaf-357	344	13	corporate	corporate	ADJ
gujaf-357	344	14	governance	governance	NOUN
gujaf-357	344	15	:	:	PUNCT
gujaf-357	344	16	an	an	DET
gujaf-357	344	17	international	international	ADJ
gujaf-357	344	18	review	review	NOUN
gujaf-357	344	19	,	,	PUNCT
gujaf-357	344	20	30(1	30(1	NUM
gujaf-357	344	21	)	)	PUNCT
gujaf-357	344	22	,	,	PUNCT
gujaf-357	344	23	26	26	NUM
gujaf-357	344	24	-	-	SYM
gujaf-357	344	25	42	42	NUM
gujaf-357	344	26	.	.	PUNCT
gujaf-357	345	1	https://doi.org/10.1111/corg.12353	https://doi.org/10.1111/corg.12353	PROPN
gujaf-357	345	2	carroll	carroll	PROPN
gujaf-357	345	3	,	,	PUNCT
gujaf-357	345	4	a.	a.	PROPN
gujaf-357	345	5	b.	b.	PROPN
gujaf-357	345	6	,	,	PUNCT
gujaf-357	345	7	&	&	CCONJ
gujaf-357	345	8	brown	brown	PROPN
gujaf-357	345	9	,	,	PUNCT
gujaf-357	345	10	j.	j.	PROPN
gujaf-357	345	11	a.	a.	PROPN
gujaf-357	345	12	(	(	PUNCT
gujaf-357	345	13	2021	2021	NUM
gujaf-357	345	14	)	)	PUNCT
gujaf-357	345	15	.	.	PUNCT
gujaf-357	346	1	corporate	corporate	ADJ
gujaf-357	346	2	social	social	ADJ
gujaf-357	346	3	responsibility	responsibility	NOUN
gujaf-357	346	4	:	:	PUNCT
gujaf-357	346	5	a	a	DET
gujaf-357	346	6	strategic	strategic	ADJ
gujaf-357	346	7	approach	approach	NOUN
gujaf-357	346	8	.	.	PUNCT
gujaf-357	347	1	business	business	NOUN
gujaf-357	347	2	and	and	CCONJ
gujaf-357	347	3	society	society	NOUN
gujaf-357	347	4	review	review	NOUN
gujaf-357	347	5	,	,	PUNCT
gujaf-357	347	6	126(1	126(1	NUM
gujaf-357	347	7	)	)	PUNCT
gujaf-357	347	8	,	,	PUNCT
gujaf-357	347	9	5	5	NUM
gujaf-357	347	10	-	-	SYM
gujaf-357	347	11	27	27	NUM
gujaf-357	347	12	.	.	PUNCT
gujaf-357	348	1	https://doi.org/10.1111/basr.12179	https://doi.org/10.1111/basr.12179	PROPN
gujaf-357	348	2	cbn	cbn	PROPN
gujaf-357	348	3	.	.	PUNCT
gujaf-357	349	1	(	(	PUNCT
gujaf-357	349	2	2021	2021	NUM
gujaf-357	349	3	)	)	PUNCT
gujaf-357	349	4	.	.	PUNCT
gujaf-357	350	1	sustainable	sustainable	ADJ
gujaf-357	350	2	banking	banking	NOUN
gujaf-357	350	3	principles	principle	NOUN
gujaf-357	350	4	.	.	PUNCT
gujaf-357	351	1	central	central	ADJ
gujaf-357	351	2	bank	bank	PROPN
gujaf-357	351	3	of	of	ADP
gujaf-357	351	4	nigeria	nigeria	PROPN
gujaf-357	351	5	.	.	PUNCT
gujaf-357	352	1	https://www.cbn.gov.ng	https://www.cbn.gov.ng	PROPN
gujaf-357	352	2	cheng	cheng	PROPN
gujaf-357	352	3	,	,	PUNCT
gujaf-357	352	4	s.	s.	PROPN
gujaf-357	352	5	,	,	PUNCT
gujaf-357	352	6	&	&	CCONJ
gujaf-357	352	7	wang	wang	PROPN
gujaf-357	352	8	,	,	PUNCT
gujaf-357	352	9	f.	f.	PROPN
gujaf-357	352	10	(	(	PUNCT
gujaf-357	352	11	2020	2020	NUM
gujaf-357	352	12	)	)	PUNCT
gujaf-357	352	13	.	.	PUNCT
gujaf-357	353	1	board	board	NOUN
gujaf-357	353	2	size	size	NOUN
gujaf-357	353	3	and	and	CCONJ
gujaf-357	353	4	corporate	corporate	ADJ
gujaf-357	353	5	performance	performance	NOUN
gujaf-357	353	6	:	:	PUNCT
gujaf-357	353	7	evidence	evidence	NOUN
gujaf-357	353	8	from	from	ADP
gujaf-357	353	9	chinese	chinese	ADJ
gujaf-357	353	10	firms	firm	NOUN
gujaf-357	353	11	.	.	PUNCT
gujaf-357	354	1	asian	asian	ADJ
gujaf-357	354	2	business	business	PROPN
gujaf-357	354	3	&	&	CCONJ
gujaf-357	354	4	management	management	PROPN
gujaf-357	354	5	,	,	PUNCT
gujaf-357	354	6	19(3	19(3	NUM
gujaf-357	354	7	)	)	PUNCT
gujaf-357	354	8	,	,	PUNCT
gujaf-357	354	9	287–314	287–314	NUM
gujaf-357	354	10	.	.	PUNCT
gujaf-357	355	1	https://doi.org/10.1057/s41291	https://doi.org/10.1057/s41291	DET
gujaf-357	355	2	019	019	NUM
gujaf-357	355	3	-	-	PUNCT
gujaf-357	355	4	00080	00080	NUM
gujaf-357	355	5	-	-	PUNCT
gujaf-357	355	6	3	3	NUM
gujaf-357	355	7	cheng	cheng	PROPN
gujaf-357	355	8	,	,	PUNCT
gujaf-357	355	9	s.	s.	PROPN
gujaf-357	355	10	,	,	PUNCT
gujaf-357	355	11	&	&	CCONJ
gujaf-357	355	12	wang	wang	PROPN
gujaf-357	355	13	,	,	PUNCT
gujaf-357	355	14	h.	h.	PROPN
gujaf-357	355	15	(	(	PUNCT
gujaf-357	355	16	2020	2020	NUM
gujaf-357	355	17	)	)	PUNCT
gujaf-357	355	18	.	.	PUNCT
gujaf-357	356	1	the	the	DET
gujaf-357	356	2	relationship	relationship	NOUN
gujaf-357	356	3	between	between	ADP
gujaf-357	356	4	board	board	NOUN
gujaf-357	356	5	size	size	NOUN
gujaf-357	356	6	and	and	CCONJ
gujaf-357	356	7	corporate	corporate	ADJ
gujaf-357	356	8	social	social	ADJ
gujaf-357	356	9	responsibility	responsibility	NOUN
gujaf-357	356	10	performance	performance	NOUN
gujaf-357	356	11	:	:	PUNCT
gujaf-357	356	12	evidence	evidence	NOUN
gujaf-357	356	13	from	from	ADP
gujaf-357	356	14	china	china	PROPN
gujaf-357	356	15	.	.	PUNCT
gujaf-357	357	1	sustainability	sustainability	NOUN
gujaf-357	357	2	,	,	PUNCT
gujaf-357	357	3	12(18	12(18	NUM
gujaf-357	357	4	)	)	PUNCT
gujaf-357	357	5	,	,	PUNCT
gujaf-357	357	6	7447	7447	NUM
gujaf-357	357	7	.	.	PUNCT
gujaf-357	358	1	https://doi.org/10.3390/su12187447	https://doi.org/10.3390/su12187447	PROPN
gujaf-357	358	2	gusau	gusau	PROPN
gujaf-357	358	3	journal	journal	NOUN
gujaf-357	358	4	of	of	ADP
gujaf-357	358	5	accounting	accounting	NOUN
gujaf-357	358	6	and	and	CCONJ
gujaf-357	358	7	finance	finance	NOUN
gujaf-357	358	8	,	,	PUNCT
gujaf-357	358	9	vol	vol	NOUN
gujaf-357	358	10	.	.	PROPN
gujaf-357	358	11	5	5	NUM
gujaf-357	358	12	,	,	PUNCT
gujaf-357	358	13	issue	issue	NOUN
gujaf-357	358	14	1	1	NUM
gujaf-357	358	15	,	,	PUNCT
gujaf-357	358	16	april	april	PROPN
gujaf-357	358	17	,	,	PUNCT
gujaf-357	358	18	2024	2024	NUM
gujaf-357	358	19	360	360	NUM
gujaf-357	358	20	ejechi	ejechi	ADJ
gujaf-357	358	21	,	,	PUNCT
gujaf-357	358	22	j.	j.	PROPN
gujaf-357	358	23	o.	o.	PROPN
gujaf-357	358	24	,	,	PUNCT
gujaf-357	358	25	&	&	CCONJ
gujaf-357	358	26	osadebe	osadebe	PROPN
gujaf-357	358	27	,	,	PUNCT
gujaf-357	358	28	n.	n.	NOUN
gujaf-357	358	29	o.	o.	NOUN
gujaf-357	358	30	(	(	PUNCT
gujaf-357	358	31	2022	2022	NUM
gujaf-357	358	32	)	)	PUNCT
gujaf-357	358	33	.	.	PUNCT
gujaf-357	359	1	csr	csr	NOUN
gujaf-357	359	2	and	and	CCONJ
gujaf-357	359	3	governance	governance	NOUN
gujaf-357	359	4	in	in	ADP
gujaf-357	359	5	nigerian	nigerian	ADJ
gujaf-357	359	6	banks	bank	NOUN
gujaf-357	359	7	:	:	PUNCT
gujaf-357	359	8	an	an	DET
gujaf-357	359	9	evaluation	evaluation	NOUN
gujaf-357	359	10	of	of	ADP
gujaf-357	359	11	board	board	NOUN
gujaf-357	359	12	effectiveness	effectiveness	NOUN
gujaf-357	359	13	.	.	PUNCT
gujaf-357	360	1	nigerian	nigerian	ADJ
gujaf-357	360	2	journal	journal	PROPN
gujaf-357	360	3	of	of	ADP
gujaf-357	360	4	management	management	NOUN
gujaf-357	360	5	studies	study	NOUN
gujaf-357	360	6	,	,	PUNCT
gujaf-357	360	7	19(1	19(1	NUM
gujaf-357	360	8	)	)	PUNCT
gujaf-357	360	9	,	,	PUNCT
gujaf-357	360	10	44–58	44–58	NOUN
gujaf-357	360	11	.	.	PUNCT
gujaf-357	361	1	fama	fama	PROPN
gujaf-357	361	2	,	,	PUNCT
gujaf-357	361	3	e.	e.	PROPN
gujaf-357	361	4	f.	f.	PROPN
gujaf-357	361	5	,	,	PUNCT
gujaf-357	361	6	&	&	CCONJ
gujaf-357	361	7	jensen	jensen	PROPN
gujaf-357	361	8	,	,	PUNCT
gujaf-357	361	9	m.	m.	PROPN
gujaf-357	361	10	c.	c.	PROPN
gujaf-357	361	11	(	(	PUNCT
gujaf-357	361	12	1983	1983	NUM
gujaf-357	361	13	)	)	PUNCT
gujaf-357	361	14	.	.	PUNCT
gujaf-357	362	1	separation	separation	NOUN
gujaf-357	362	2	of	of	ADP
gujaf-357	362	3	ownership	ownership	NOUN
gujaf-357	362	4	and	and	CCONJ
gujaf-357	362	5	control	control	NOUN
gujaf-357	362	6	.	.	PUNCT
gujaf-357	363	1	journal	journal	PROPN
gujaf-357	363	2	of	of	ADP
gujaf-357	363	3	law	law	NOUN
gujaf-357	363	4	and	and	CCONJ
gujaf-357	363	5	economics	economic	NOUN
gujaf-357	363	6	,	,	PUNCT
gujaf-357	363	7	26(2	26(2	NUM
gujaf-357	363	8	)	)	PUNCT
gujaf-357	363	9	,	,	PUNCT
gujaf-357	363	10	301	301	NUM
gujaf-357	363	11	-	-	SYM
gujaf-357	363	12	325	325	NUM
gujaf-357	363	13	.	.	PUNCT
gujaf-357	364	1	freeman	freeman	PROPN
gujaf-357	364	2	,	,	PUNCT
gujaf-357	364	3	r.	r.	PROPN
gujaf-357	364	4	e.	e.	PROPN
gujaf-357	364	5	(	(	PUNCT
gujaf-357	364	6	1984	1984	NUM
gujaf-357	364	7	)	)	PUNCT
gujaf-357	364	8	.	.	PUNCT
gujaf-357	365	1	strategic	strategic	ADJ
gujaf-357	365	2	management	management	NOUN
gujaf-357	365	3	:	:	PUNCT
gujaf-357	365	4	a	a	DET
gujaf-357	365	5	stakeholder	stakeholder	NOUN
gujaf-357	365	6	approach	approach	NOUN
gujaf-357	365	7	.	.	PUNCT
gujaf-357	366	1	pitman	pitman	NOUN
gujaf-357	366	2	publishing	publishing	NOUN
gujaf-357	366	3	.	.	PUNCT
gujaf-357	367	1	garcía	garcía	ADJ
gujaf-357	367	2	-	-	PUNCT
gujaf-357	367	3	sánchez	sánchez	NOUN
gujaf-357	367	4	,	,	PUNCT
gujaf-357	367	5	i.	i.	PROPN
gujaf-357	367	6	m.	m.	PROPN
gujaf-357	367	7	,	,	PUNCT
gujaf-357	367	8	garcía	garcía	NOUN
gujaf-357	367	9	-	-	PUNCT
gujaf-357	367	10	meca	meca	NOUN
gujaf-357	367	11	,	,	PUNCT
gujaf-357	367	12	e.	e.	PROPN
gujaf-357	367	13	,	,	PUNCT
gujaf-357	367	14	&	&	CCONJ
gujaf-357	367	15	martínez	martínez	PROPN
gujaf-357	367	16	-	-	PUNCT
gujaf-357	367	17	ferrero	ferrero	PROPN
gujaf-357	367	18	,	,	PUNCT
gujaf-357	367	19	j.	j.	PROPN
gujaf-357	367	20	(	(	PUNCT
gujaf-357	367	21	2022	2022	NUM
gujaf-357	367	22	)	)	PUNCT
gujaf-357	367	23	.	.	PUNCT
gujaf-357	368	1	corporate	corporate	ADJ
gujaf-357	368	2	social	social	ADJ
gujaf-357	368	3	responsibility	responsibility	NOUN
gujaf-357	368	4	and	and	CCONJ
gujaf-357	368	5	board	board	NOUN
gujaf-357	368	6	characteristics	characteristic	NOUN
gujaf-357	368	7	:	:	PUNCT
gujaf-357	368	8	the	the	DET
gujaf-357	368	9	moderating	moderate	VERB
gujaf-357	368	10	role	role	NOUN
gujaf-357	368	11	of	of	ADP
gujaf-357	368	12	corporate	corporate	ADJ
gujaf-357	368	13	governance	governance	NOUN
gujaf-357	368	14	in	in	ADP
gujaf-357	368	15	csr	csr	PROPN
gujaf-357	368	16	.	.	PROPN
gujaf-357	368	17	journal	journal	PROPN
gujaf-357	368	18	of	of	ADP
gujaf-357	368	19	business	business	NOUN
gujaf-357	368	20	ethics	ethic	NOUN
gujaf-357	368	21	,	,	PUNCT
gujaf-357	368	22	175(3	175(3	NUM
gujaf-357	368	23	)	)	PUNCT
gujaf-357	368	24	,	,	PUNCT
gujaf-357	368	25	553	553	NUM
gujaf-357	368	26	-	-	SYM
gujaf-357	368	27	568	568	NUM
gujaf-357	368	28	.	.	PUNCT
gujaf-357	369	1	https://doi.org/10.1007/s10551	https://doi.org/10.1007/s10551	NUM
gujaf-357	369	2	021	021	NUM
gujaf-357	369	3	-	-	PUNCT
gujaf-357	369	4	04719	04719	NUM
gujaf-357	369	5	-	-	PUNCT
gujaf-357	369	6	2	2	NUM
gujaf-357	369	7	garcía	garcía	ADJ
gujaf-357	369	8	-	-	PUNCT
gujaf-357	369	9	sánchez	sánchez	NOUN
gujaf-357	369	10	,	,	PUNCT
gujaf-357	369	11	i.	i.	PROPN
gujaf-357	369	12	m.	m.	PROPN
gujaf-357	369	13	,	,	PUNCT
gujaf-357	369	14	martínez	martínez	NOUN
gujaf-357	369	15	-	-	PUNCT
gujaf-357	369	16	ferrero	ferrero	PROPN
gujaf-357	369	17	,	,	PUNCT
gujaf-357	369	18	j.	j.	PROPN
gujaf-357	369	19	,	,	PUNCT
gujaf-357	369	20	&	&	CCONJ
gujaf-357	369	21	garcía	garcía	ADJ
gujaf-357	369	22	-	-	PUNCT
gujaf-357	369	23	meca	meca	NOUN
gujaf-357	369	24	,	,	PUNCT
gujaf-357	369	25	e.	e.	PROPN
gujaf-357	369	26	(	(	PUNCT
gujaf-357	369	27	2022	2022	NUM
gujaf-357	369	28	)	)	PUNCT
gujaf-357	369	29	.	.	PUNCT
gujaf-357	370	1	female	female	ADJ
gujaf-357	370	2	directors	director	NOUN
gujaf-357	370	3	and	and	CCONJ
gujaf-357	370	4	csr	csr	NOUN
gujaf-357	370	5	:	:	PUNCT
gujaf-357	370	6	the	the	DET
gujaf-357	370	7	moderating	moderate	VERB
gujaf-357	370	8	role	role	NOUN
gujaf-357	370	9	of	of	ADP
gujaf-357	370	10	stakeholder	stakeholder	NOUN
gujaf-357	370	11	engagement	engagement	NOUN
gujaf-357	370	12	.	.	PUNCT
gujaf-357	371	1	corporate	corporate	ADJ
gujaf-357	371	2	social	social	ADJ
gujaf-357	371	3	responsibility	responsibility	NOUN
gujaf-357	371	4	and	and	CCONJ
gujaf-357	371	5	environmental	environmental	ADJ
gujaf-357	371	6	management	management	NOUN
gujaf-357	371	7	,	,	PUNCT
gujaf-357	371	8	29(4	29(4	NOUN
gujaf-357	371	9	)	)	PUNCT
gujaf-357	371	10	,	,	PUNCT
gujaf-357	371	11	899–912	899–912	NUM
gujaf-357	371	12	.	.	PUNCT
gujaf-357	372	1	https://doi.org/10.1002/csr.2235	https://doi.org/10.1002/csr.2235	PROPN
gujaf-357	372	2	iredele	iredele	PROPN
gujaf-357	372	3	,	,	PUNCT
gujaf-357	372	4	o.	o.	PROPN
gujaf-357	372	5	o.	o.	PROPN
gujaf-357	372	6	,	,	PUNCT
gujaf-357	372	7	&	&	CCONJ
gujaf-357	372	8	ogunleye	ogunleye	PROPN
gujaf-357	372	9	,	,	PUNCT
gujaf-357	372	10	j.	j.	PROPN
gujaf-357	372	11	(	(	PUNCT
gujaf-357	372	12	2021	2021	NUM
gujaf-357	372	13	)	)	PUNCT
gujaf-357	372	14	.	.	PUNCT
gujaf-357	373	1	the	the	DET
gujaf-357	373	2	influence	influence	NOUN
gujaf-357	373	3	of	of	ADP
gujaf-357	373	4	board	board	NOUN
gujaf-357	373	5	characteristics	characteristic	NOUN
gujaf-357	373	6	on	on	ADP
gujaf-357	373	7	csr	csr	NOUN
gujaf-357	373	8	disclosure	disclosure	NOUN
gujaf-357	373	9	in	in	ADP
gujaf-357	373	10	nigerian	nigerian	ADJ
gujaf-357	373	11	banks	bank	NOUN
gujaf-357	373	12	.	.	PUNCT
gujaf-357	374	1	journal	journal	PROPN
gujaf-357	374	2	of	of	ADP
gujaf-357	374	3	banking	banking	NOUN
gujaf-357	374	4	and	and	CCONJ
gujaf-357	374	5	finance	finance	NOUN
gujaf-357	374	6	review	review	NOUN
gujaf-357	374	7	,	,	PUNCT
gujaf-357	374	8	11(2	11(2	NOUN
gujaf-357	374	9	)	)	PUNCT
gujaf-357	374	10	,	,	PUNCT
gujaf-357	374	11	54–67	54–67	NUM
gujaf-357	374	12	.	.	PUNCT
gujaf-357	375	1	jensen	jensen	PROPN
gujaf-357	375	2	,	,	PUNCT
gujaf-357	375	3	m.	m.	PROPN
gujaf-357	375	4	c.	c.	PROPN
gujaf-357	375	5	,	,	PUNCT
gujaf-357	375	6	&	&	CCONJ
gujaf-357	375	7	meckling	meckling	PROPN
gujaf-357	375	8	,	,	PUNCT
gujaf-357	375	9	w.	w.	PROPN
gujaf-357	375	10	h.	h.	PROPN
gujaf-357	375	11	(	(	PUNCT
gujaf-357	375	12	1976	1976	NUM
gujaf-357	375	13	)	)	PUNCT
gujaf-357	375	14	.	.	PUNCT
gujaf-357	376	1	theory	theory	NOUN
gujaf-357	376	2	of	of	ADP
gujaf-357	376	3	the	the	DET
gujaf-357	376	4	firm	firm	NOUN
gujaf-357	376	5	:	:	PUNCT
gujaf-357	376	6	managerial	managerial	ADJ
gujaf-357	376	7	behavior	behavior	NOUN
gujaf-357	376	8	,	,	PUNCT
gujaf-357	376	9	agency	agency	NOUN
gujaf-357	376	10	costs	cost	NOUN
gujaf-357	376	11	,	,	PUNCT
gujaf-357	376	12	and	and	CCONJ
gujaf-357	376	13	ownership	ownership	NOUN
gujaf-357	376	14	structure	structure	NOUN
gujaf-357	376	15	.	.	PUNCT
gujaf-357	377	1	journal	journal	NOUN
gujaf-357	377	2	of	of	ADP
gujaf-357	377	3	financial	financial	ADJ
gujaf-357	377	4	economics	economic	NOUN
gujaf-357	377	5	,	,	PUNCT
gujaf-357	377	6	3(4	3(4	NUM
gujaf-357	377	7	)	)	PUNCT
gujaf-357	377	8	,	,	PUNCT
gujaf-357	377	9	305	305	NUM
gujaf-357	377	10	-	-	SYM
gujaf-357	377	11	360	360	NUM
gujaf-357	377	12	.	.	PUNCT
gujaf-357	378	1	kajola	kajola	PROPN
gujaf-357	378	2	,	,	PUNCT
gujaf-357	378	3	s.	s.	PROPN
gujaf-357	378	4	o.	o.	PROPN
gujaf-357	378	5	,	,	PUNCT
gujaf-357	378	6	eze	eze	PROPN
gujaf-357	378	7	,	,	PUNCT
gujaf-357	378	8	s.	s.	PROPN
gujaf-357	378	9	c.	c.	PROPN
gujaf-357	378	10	,	,	PUNCT
gujaf-357	378	11	&	&	CCONJ
gujaf-357	378	12	adepoju	adepoju	PROPN
gujaf-357	378	13	,	,	PUNCT
gujaf-357	378	14	a.	a.	NOUN
gujaf-357	378	15	a.	a.	NOUN
gujaf-357	378	16	(	(	PUNCT
gujaf-357	378	17	2023	2023	NUM
gujaf-357	378	18	)	)	PUNCT
gujaf-357	378	19	.	.	PUNCT
gujaf-357	379	1	board	board	NOUN
gujaf-357	379	2	characteristics	characteristic	NOUN
gujaf-357	379	3	and	and	CCONJ
gujaf-357	379	4	corporate	corporate	ADJ
gujaf-357	379	5	social	social	ADJ
gujaf-357	379	6	responsibility	responsibility	NOUN
gujaf-357	379	7	engagement	engagement	NOUN
gujaf-357	379	8	in	in	ADP
gujaf-357	379	9	nigerian	nigerian	ADJ
gujaf-357	379	10	banks	bank	NOUN
gujaf-357	379	11	.	.	PUNCT
gujaf-357	380	1	corporate	corporate	ADJ
gujaf-357	380	2	governance	governance	NOUN
gujaf-357	380	3	and	and	CCONJ
gujaf-357	380	4	organizational	organizational	ADJ
gujaf-357	380	5	behavior	behavior	NOUN
gujaf-357	380	6	review	review	NOUN
gujaf-357	380	7	,	,	PUNCT
gujaf-357	380	8	7(2	7(2	NUM
gujaf-357	380	9	)	)	PUNCT
gujaf-357	380	10	,	,	PUNCT
gujaf-357	380	11	34	34	NUM
gujaf-357	380	12	-	-	SYM
gujaf-357	380	13	46	46	NUM
gujaf-357	380	14	.	.	PUNCT
gujaf-357	381	1	https://doi.org/10.1108/cgobr-09	https://doi.org/10.1108/cgobr-09	PROPN
gujaf-357	381	2	2022	2022	NUM
gujaf-357	381	3	-	-	PUNCT
gujaf-357	381	4	0042	0042	NUM
gujaf-357	381	5	kajola	kajola	NOUN
gujaf-357	381	6	,	,	PUNCT
gujaf-357	381	7	s.	s.	PROPN
gujaf-357	381	8	o.	o.	PROPN
gujaf-357	381	9	,	,	PUNCT
gujaf-357	381	10	olabisi	olabisi	ADJ
gujaf-357	381	11	,	,	PUNCT
gujaf-357	381	12	j.	j.	PROPN
gujaf-357	381	13	,	,	PUNCT
gujaf-357	381	14	&	&	CCONJ
gujaf-357	381	15	olayemi	olayemi	PROPN
gujaf-357	381	16	,	,	PUNCT
gujaf-357	381	17	t.	t.	PROPN
gujaf-357	381	18	(	(	PUNCT
gujaf-357	381	19	2023	2023	NUM
gujaf-357	381	20	)	)	PUNCT
gujaf-357	381	21	.	.	PUNCT
gujaf-357	382	1	corporate	corporate	ADJ
gujaf-357	382	2	board	board	NOUN
gujaf-357	382	3	size	size	NOUN
gujaf-357	382	4	and	and	CCONJ
gujaf-357	382	5	csr	csr	NOUN
gujaf-357	382	6	performance	performance	NOUN
gujaf-357	382	7	:	:	PUNCT
gujaf-357	382	8	evidence	evidence	NOUN
gujaf-357	382	9	from	from	ADP
gujaf-357	382	10	nigeria	nigeria	PROPN
gujaf-357	382	11	.	.	PUNCT
gujaf-357	383	1	accounting	accounting	NOUN
gujaf-357	383	2	and	and	CCONJ
gujaf-357	383	3	finance	finance	NOUN
gujaf-357	383	4	research	research	NOUN
gujaf-357	383	5	,	,	PUNCT
gujaf-357	383	6	12(1	12(1	NUM
gujaf-357	383	7	)	)	PUNCT
gujaf-357	383	8	,	,	PUNCT
gujaf-357	383	9	112–124	112–124	NUM
gujaf-357	383	10	.	.	PUNCT
gujaf-357	384	1	https://doi.org/10.5430/afr.v12n1p112	https://doi.org/10.5430/afr.v12n1p112	PROPN
gujaf-357	384	2	kang	kang	PROPN
gujaf-357	384	3	,	,	PUNCT
gujaf-357	384	4	j.	j.	PROPN
gujaf-357	384	5	,	,	PUNCT
gujaf-357	384	6	kim	kim	PROPN
gujaf-357	384	7	,	,	PUNCT
gujaf-357	384	8	y.	y.	PROPN
gujaf-357	384	9	,	,	PUNCT
gujaf-357	384	10	&	&	CCONJ
gujaf-357	384	11	lee	lee	PROPN
gujaf-357	384	12	,	,	PUNCT
gujaf-357	384	13	h.	h.	PROPN
gujaf-357	384	14	(	(	PUNCT
gujaf-357	384	15	2010	2010	NUM
gujaf-357	384	16	)	)	PUNCT
gujaf-357	384	17	.	.	PUNCT
gujaf-357	385	1	the	the	DET
gujaf-357	385	2	effect	effect	NOUN
gujaf-357	385	3	of	of	ADP
gujaf-357	385	4	board	board	NOUN
gujaf-357	385	5	composition	composition	NOUN
gujaf-357	385	6	on	on	ADP
gujaf-357	385	7	corporate	corporate	ADJ
gujaf-357	385	8	social	social	ADJ
gujaf-357	385	9	responsibility	responsibility	NOUN
gujaf-357	385	10	performance	performance	NOUN
gujaf-357	385	11	.	.	PUNCT
gujaf-357	386	1	journal	journal	NOUN
gujaf-357	386	2	of	of	ADP
gujaf-357	386	3	business	business	NOUN
gujaf-357	386	4	ethics	ethic	NOUN
gujaf-357	386	5	,	,	PUNCT
gujaf-357	386	6	92(3	92(3	NUM
gujaf-357	386	7	)	)	PUNCT
gujaf-357	386	8	,	,	PUNCT
gujaf-357	386	9	433	433	NUM
gujaf-357	386	10	-	-	SYM
gujaf-357	386	11	447	447	NUM
gujaf-357	386	12	.	.	PUNCT
gujaf-357	387	1	konrad	konrad	PROPN
gujaf-357	387	2	,	,	PUNCT
gujaf-357	387	3	a.	a.	NOUN
gujaf-357	387	4	m.	m.	NOUN
gujaf-357	387	5	,	,	PUNCT
gujaf-357	387	6	kramer	kramer	PROPN
gujaf-357	387	7	,	,	PUNCT
gujaf-357	387	8	v.	v.	PROPN
gujaf-357	387	9	w.	w.	PROPN
gujaf-357	387	10	,	,	PUNCT
gujaf-357	387	11	&	&	CCONJ
gujaf-357	387	12	erkut	erkut	PROPN
gujaf-357	387	13	,	,	PUNCT
gujaf-357	387	14	s.	s.	PROPN
gujaf-357	387	15	(	(	PUNCT
gujaf-357	387	16	2020	2020	NUM
gujaf-357	387	17	)	)	PUNCT
gujaf-357	387	18	.	.	PUNCT
gujaf-357	388	1	the	the	DET
gujaf-357	388	2	influence	influence	NOUN
gujaf-357	388	3	of	of	ADP
gujaf-357	388	4	gender	gender	NOUN
gujaf-357	388	5	diversity	diversity	NOUN
gujaf-357	388	6	on	on	ADP
gujaf-357	388	7	board	board	NOUN
gujaf-357	388	8	decision	decision	NOUN
gujaf-357	388	9	-	-	PUNCT
gujaf-357	388	10	making	making	NOUN
gujaf-357	388	11	:	:	PUNCT
gujaf-357	388	12	a	a	DET
gujaf-357	388	13	conceptual	conceptual	ADJ
gujaf-357	388	14	framework	framework	NOUN
gujaf-357	388	15	.	.	PUNCT
gujaf-357	389	1	journal	journal	NOUN
gujaf-357	389	2	of	of	ADP
gujaf-357	389	3	organizational	organizational	ADJ
gujaf-357	389	4	behavior	behavior	NOUN
gujaf-357	389	5	,	,	PUNCT
gujaf-357	389	6	41(3	41(3	NOUN
gujaf-357	389	7	)	)	PUNCT
gujaf-357	389	8	,	,	PUNCT
gujaf-357	389	9	296	296	NUM
gujaf-357	389	10	-	-	SYM
gujaf-357	389	11	319	319	NUM
gujaf-357	389	12	.	.	PUNCT
gujaf-357	390	1	https://doi.org/10.1002/job.2416	https://doi.org/10.1002/job.2416	PROPN
gujaf-357	390	2	kumar	kumar	PROPN
gujaf-357	390	3	,	,	PUNCT
gujaf-357	390	4	a.	a.	PROPN
gujaf-357	390	5	,	,	PUNCT
gujaf-357	390	6	king	king	NOUN
gujaf-357	390	7	,	,	PUNCT
gujaf-357	390	8	t.	t.	PROPN
gujaf-357	390	9	,	,	PUNCT
gujaf-357	390	10	&	&	CCONJ
gujaf-357	390	11	ranta	ranta	PROPN
gujaf-357	390	12	,	,	PUNCT
gujaf-357	390	13	m.	m.	NOUN
gujaf-357	390	14	(	(	PUNCT
gujaf-357	390	15	2024	2024	NUM
gujaf-357	390	16	)	)	PUNCT
gujaf-357	390	17	.	.	PUNCT
gujaf-357	391	1	corporate	corporate	ADJ
gujaf-357	391	2	governance	governance	NOUN
gujaf-357	391	3	characteristics	characteristic	NOUN
gujaf-357	391	4	and	and	CCONJ
gujaf-357	391	5	involvement	involvement	NOUN
gujaf-357	391	6	in	in	ADP
gujaf-357	391	7	esg	esg	PROPN
gujaf-357	391	8	activities	activity	NOUN
gujaf-357	391	9	:	:	PUNCT
gujaf-357	391	10	current	current	ADJ
gujaf-357	391	11	trends	trend	NOUN
gujaf-357	391	12	and	and	CCONJ
gujaf-357	391	13	research	research	NOUN
gujaf-357	391	14	directions	direction	NOUN
gujaf-357	391	15	.	.	PUNCT
gujaf-357	392	1	corporate	corporate	ADJ
gujaf-357	392	2	governance	governance	NOUN
gujaf-357	392	3	,	,	PUNCT
gujaf-357	392	4	24(8	24(8	NUM
gujaf-357	392	5	)	)	PUNCT
gujaf-357	392	6	,	,	PUNCT
gujaf-357	392	7	175	175	NUM
gujaf-357	392	8	-	-	SYM
gujaf-357	392	9	209	209	NUM
gujaf-357	392	10	.	.	PUNCT
gujaf-357	393	1	https://doi.org/10.1108/cg-09-2023-0397	https://doi.org/10.1108/cg-09-2023-0397	X
gujaf-357	393	2	12	12	NUM
gujaf-357	393	3	meyer	meyer	PROPN
gujaf-357	393	4	,	,	PUNCT
gujaf-357	393	5	j.	j.	PROPN
gujaf-357	393	6	w.	w.	PROPN
gujaf-357	393	7	,	,	PUNCT
gujaf-357	393	8	&	&	CCONJ
gujaf-357	393	9	rowan	rowan	PROPN
gujaf-357	393	10	,	,	PUNCT
gujaf-357	393	11	b.	b.	PROPN
gujaf-357	393	12	(	(	PUNCT
gujaf-357	393	13	1977	1977	NUM
gujaf-357	393	14	)	)	PUNCT
gujaf-357	393	15	.	.	PUNCT
gujaf-357	394	1	institutionalized	institutionalize	VERB
gujaf-357	394	2	organizations	organization	NOUN
gujaf-357	394	3	:	:	PUNCT
gujaf-357	394	4	formal	formal	ADJ
gujaf-357	394	5	structure	structure	NOUN
gujaf-357	394	6	as	as	ADP
gujaf-357	394	7	myth	myth	NOUN
gujaf-357	394	8	and	and	CCONJ
gujaf-357	394	9	ceremony	ceremony	NOUN
gujaf-357	394	10	.	.	PUNCT
gujaf-357	395	1	american	american	ADJ
gujaf-357	395	2	journal	journal	PROPN
gujaf-357	395	3	of	of	ADP
gujaf-357	395	4	sociology	sociology	NOUN
gujaf-357	395	5	,	,	PUNCT
gujaf-357	395	6	83(2	83(2	NUM
gujaf-357	395	7	)	)	PUNCT
gujaf-357	395	8	,	,	PUNCT
gujaf-357	395	9	340	340	NUM
gujaf-357	395	10	-	-	SYM
gujaf-357	395	11	363	363	NUM
gujaf-357	395	12	.	.	PUNCT
gujaf-357	396	1	nguyen	nguyen	NOUN
gujaf-357	396	2	,	,	PUNCT
gujaf-357	396	3	p.	p.	NOUN
gujaf-357	396	4	,	,	PUNCT
gujaf-357	396	5	phan	phan	PROPN
gujaf-357	396	6	,	,	PUNCT
gujaf-357	396	7	t.	t.	PROPN
gujaf-357	396	8	,	,	PUNCT
gujaf-357	396	9	&	&	CCONJ
gujaf-357	396	10	tran	tran	PROPN
gujaf-357	396	11	,	,	PUNCT
gujaf-357	396	12	t.	t.	PROPN
gujaf-357	396	13	(	(	PUNCT
gujaf-357	396	14	2023	2023	NUM
gujaf-357	396	15	)	)	PUNCT
gujaf-357	396	16	.	.	PUNCT
gujaf-357	397	1	board	board	NOUN
gujaf-357	397	2	independence	independence	NOUN
gujaf-357	397	3	,	,	PUNCT
gujaf-357	397	4	governance	governance	NOUN
gujaf-357	397	5	,	,	PUNCT
gujaf-357	397	6	and	and	CCONJ
gujaf-357	397	7	corporate	corporate	ADJ
gujaf-357	397	8	social	social	ADJ
gujaf-357	397	9	responsibility	responsibility	NOUN
gujaf-357	397	10	:	:	PUNCT
gujaf-357	397	11	evidence	evidence	NOUN
gujaf-357	397	12	from	from	ADP
gujaf-357	397	13	emerging	emerge	VERB
gujaf-357	397	14	economies	economy	NOUN
gujaf-357	397	15	.	.	PUNCT
gujaf-357	398	1	journal	journal	PROPN
gujaf-357	398	2	of	of	ADP
gujaf-357	398	3	international	international	ADJ
gujaf-357	398	4	business	business	NOUN
gujaf-357	398	5	studies	study	NOUN
gujaf-357	398	6	,	,	PUNCT
gujaf-357	398	7	54(1	54(1	NUM
gujaf-357	398	8	)	)	PUNCT
gujaf-357	398	9	,	,	PUNCT
gujaf-357	398	10	87	87	NUM
gujaf-357	398	11	-	-	SYM
gujaf-357	398	12	102	102	NUM
gujaf-357	398	13	.	.	PUNCT
gujaf-357	399	1	https://doi.org/10.1057/s41267-021-00432-2	https://doi.org/10.1057/s41267-021-00432-2	NUM
gujaf-357	399	2	obalola	obalola	PROPN
gujaf-357	399	3	,	,	PUNCT
gujaf-357	399	4	m.	m.	NOUN
gujaf-357	399	5	,	,	PUNCT
gujaf-357	399	6	akintola	akintola	PROPN
gujaf-357	399	7	,	,	PUNCT
gujaf-357	399	8	o.	o.	PROPN
gujaf-357	399	9	,	,	PUNCT
gujaf-357	399	10	&	&	CCONJ
gujaf-357	399	11	ayoola	ayoola	PROPN
gujaf-357	399	12	,	,	PUNCT
gujaf-357	399	13	t.	t.	PROPN
gujaf-357	399	14	(	(	PUNCT
gujaf-357	399	15	2021	2021	NUM
gujaf-357	399	16	)	)	PUNCT
gujaf-357	399	17	.	.	PUNCT
gujaf-357	400	1	corporate	corporate	ADJ
gujaf-357	400	2	social	social	ADJ
gujaf-357	400	3	responsibility	responsibility	NOUN
gujaf-357	400	4	in	in	ADP
gujaf-357	400	5	nigerian	nigerian	ADJ
gujaf-357	400	6	banks	bank	NOUN
gujaf-357	400	7	:	:	PUNCT
gujaf-357	400	8	a	a	DET
gujaf-357	400	9	board	board	NOUN
gujaf-357	400	10	perspective	perspective	NOUN
gujaf-357	400	11	.	.	PUNCT
gujaf-357	401	1	african	african	ADJ
gujaf-357	401	2	journal	journal	PROPN
gujaf-357	401	3	of	of	ADP
gujaf-357	401	4	business	business	NOUN
gujaf-357	401	5	management	management	NOUN
gujaf-357	401	6	,	,	PUNCT
gujaf-357	401	7	15(4	15(4	NUM
gujaf-357	401	8	)	)	PUNCT
gujaf-357	401	9	,	,	PUNCT
gujaf-357	401	10	95–105	95–105	PROPN
gujaf-357	401	11	.	.	PUNCT
gujaf-357	402	1	oh	oh	INTJ
gujaf-357	402	2	,	,	PUNCT
gujaf-357	402	3	w.	w.	PROPN
gujaf-357	402	4	y.	y.	PROPN
gujaf-357	402	5	,	,	PUNCT
gujaf-357	402	6	chang	chang	PROPN
gujaf-357	402	7	,	,	PUNCT
gujaf-357	402	8	y.	y.	PROPN
gujaf-357	402	9	k.	k.	PROPN
gujaf-357	402	10	,	,	PUNCT
gujaf-357	402	11	&	&	CCONJ
gujaf-357	402	12	jung	jung	PROPN
gujaf-357	402	13	,	,	PUNCT
gujaf-357	402	14	r.	r.	PROPN
gujaf-357	402	15	(	(	PUNCT
gujaf-357	402	16	2019	2019	NUM
gujaf-357	402	17	)	)	PUNCT
gujaf-357	402	18	.	.	PUNCT
gujaf-357	403	1	board	board	NOUN
gujaf-357	403	2	characteristics	characteristic	NOUN
gujaf-357	403	3	and	and	CCONJ
gujaf-357	403	4	corporate	corporate	ADJ
gujaf-357	403	5	social	social	ADJ
gujaf-357	403	6	responsibility	responsibility	NOUN
gujaf-357	403	7	:	:	PUNCT
gujaf-357	403	8	does	do	VERB
gujaf-357	403	9	gender	gender	NOUN
gujaf-357	403	10	diversity	diversity	NOUN
gujaf-357	403	11	matter	matter	NOUN
gujaf-357	403	12	?	?	PUNCT
gujaf-357	404	1	journal	journal	NOUN
gujaf-357	404	2	of	of	ADP
gujaf-357	404	3	business	business	NOUN
gujaf-357	404	4	ethics	ethic	NOUN
gujaf-357	404	5	,	,	PUNCT
gujaf-357	404	6	156(4	156(4	NUM
gujaf-357	404	7	)	)	PUNCT
gujaf-357	404	8	,	,	PUNCT
gujaf-357	404	9	851	851	NUM
gujaf-357	404	10	869	869	NUM
gujaf-357	404	11	.	.	PUNCT
gujaf-357	405	1	https://doi.org/10.1007/s10551-017-3575-6	https://doi.org/10.1007/s10551-017-3575-6	PROPN
gujaf-357	405	2	gusau	gusau	PROPN
gujaf-357	405	3	journal	journal	NOUN
gujaf-357	405	4	of	of	ADP
gujaf-357	405	5	accounting	accounting	NOUN
gujaf-357	405	6	and	and	CCONJ
gujaf-357	405	7	finance	finance	NOUN
gujaf-357	405	8	,	,	PUNCT
gujaf-357	405	9	vol	vol	NOUN
gujaf-357	405	10	.	.	PROPN
gujaf-357	405	11	5	5	NUM
gujaf-357	405	12	,	,	PUNCT
gujaf-357	405	13	issue	issue	NOUN
gujaf-357	405	14	1	1	NUM
gujaf-357	405	15	,	,	PUNCT
gujaf-357	405	16	april	april	PROPN
gujaf-357	405	17	,	,	PUNCT
gujaf-357	405	18	2024	2024	NUM
gujaf-357	405	19	361	361	NUM
gujaf-357	405	20	omole	omole	NOUN
gujaf-357	405	21	,	,	PUNCT
gujaf-357	405	22	d.	d.	PROPN
gujaf-357	405	23	o.	o.	PROPN
gujaf-357	405	24	,	,	PUNCT
gujaf-357	405	25	&	&	CCONJ
gujaf-357	405	26	abubakar	abubakar	PROPN
gujaf-357	405	27	,	,	PUNCT
gujaf-357	405	28	r.	r.	PROPN
gujaf-357	405	29	y.	y.	PROPN
gujaf-357	405	30	(	(	PUNCT
gujaf-357	405	31	2021	2021	NUM
gujaf-357	405	32	)	)	PUNCT
gujaf-357	405	33	.	.	PUNCT
gujaf-357	406	1	csr	csr	PROPN
gujaf-357	406	2	in	in	ADP
gujaf-357	406	3	nigerian	nigerian	ADJ
gujaf-357	406	4	banks	bank	NOUN
gujaf-357	406	5	:	:	PUNCT
gujaf-357	406	6	real	real	ADJ
gujaf-357	406	7	commitment	commitment	NOUN
gujaf-357	406	8	or	or	CCONJ
gujaf-357	406	9	window	window	NOUN
gujaf-357	406	10	dressing	dressing	NOUN
gujaf-357	406	11	?	?	PUNCT
gujaf-357	407	1	journal	journal	NOUN
gujaf-357	407	2	of	of	ADP
gujaf-357	407	3	african	african	ADJ
gujaf-357	407	4	governance	governance	NOUN
gujaf-357	407	5	&	&	CCONJ
gujaf-357	407	6	development	development	PROPN
gujaf-357	407	7	,	,	PUNCT
gujaf-357	407	8	9(3	9(3	NUM
gujaf-357	407	9	)	)	PUNCT
gujaf-357	407	10	,	,	PUNCT
gujaf-357	407	11	29–46	29–46	NUM
gujaf-357	407	12	.	.	PUNCT
gujaf-357	408	1	orazalin	orazalin	ADJ
gujaf-357	408	2	,	,	PUNCT
gujaf-357	408	3	n.	n.	NOUN
gujaf-357	408	4	(	(	PUNCT
gujaf-357	408	5	2020	2020	NUM
gujaf-357	408	6	)	)	PUNCT
gujaf-357	408	7	.	.	PUNCT
gujaf-357	409	1	corporate	corporate	ADJ
gujaf-357	409	2	social	social	ADJ
gujaf-357	409	3	responsibility	responsibility	NOUN
gujaf-357	409	4	in	in	ADP
gujaf-357	409	5	the	the	DET
gujaf-357	409	6	context	context	NOUN
gujaf-357	409	7	of	of	ADP
gujaf-357	409	8	sustainable	sustainable	ADJ
gujaf-357	409	9	development	development	NOUN
gujaf-357	409	10	.	.	PUNCT
gujaf-357	410	1	sustainability	sustainability	NOUN
gujaf-357	410	2	,	,	PUNCT
gujaf-357	410	3	12(9	12(9	NUM
gujaf-357	410	4	)	)	PUNCT
gujaf-357	410	5	,	,	PUNCT
gujaf-357	410	6	2746	2746	NUM
gujaf-357	410	7	.	.	PUNCT
gujaf-357	411	1	https://doi.org/10.3390/su12092746	https://doi.org/10.3390/su12092746	PROPN
gujaf-357	411	2	pfeffer	pfeffer	PROPN
gujaf-357	411	3	,	,	PUNCT
gujaf-357	411	4	j.	j.	PROPN
gujaf-357	411	5	,	,	PUNCT
gujaf-357	411	6	&	&	CCONJ
gujaf-357	411	7	salancik	salancik	PROPN
gujaf-357	411	8	,	,	PUNCT
gujaf-357	411	9	g.	g.	PROPN
gujaf-357	411	10	r.	r.	PROPN
gujaf-357	411	11	(	(	PUNCT
gujaf-357	411	12	1978	1978	NUM
gujaf-357	411	13	)	)	PUNCT
gujaf-357	411	14	.	.	PUNCT
gujaf-357	412	1	the	the	DET
gujaf-357	412	2	external	external	ADJ
gujaf-357	412	3	control	control	NOUN
gujaf-357	412	4	of	of	ADP
gujaf-357	412	5	organizations	organization	NOUN
gujaf-357	412	6	:	:	PUNCT
gujaf-357	412	7	a	a	DET
gujaf-357	412	8	resource	resource	NOUN
gujaf-357	412	9	dependence	dependence	NOUN
gujaf-357	412	10	perspective	perspective	NOUN
gujaf-357	412	11	.	.	PUNCT
gujaf-357	413	1	harper	harper	NOUN
gujaf-357	413	2	&	&	CCONJ
gujaf-357	413	3	row	row	PROPN
gujaf-357	413	4	.	.	PUNCT
gujaf-357	414	1	sanan	sanan	PROPN
gujaf-357	414	2	,	,	PUNCT
gujaf-357	414	3	n.	n.	PROPN
gujaf-357	414	4	k.	k.	PROPN
gujaf-357	414	5	(	(	PUNCT
gujaf-357	414	6	2018	2018	NUM
gujaf-357	414	7	)	)	PUNCT
gujaf-357	414	8	.	.	PUNCT
gujaf-357	415	1	firm	firm	ADJ
gujaf-357	415	2	size	size	NOUN
gujaf-357	415	3	,	,	PUNCT
gujaf-357	415	4	corporate	corporate	ADJ
gujaf-357	415	5	governance	governance	NOUN
gujaf-357	415	6	,	,	PUNCT
gujaf-357	415	7	and	and	CCONJ
gujaf-357	415	8	financial	financial	ADJ
gujaf-357	415	9	performance	performance	NOUN
gujaf-357	415	10	:	:	PUNCT
gujaf-357	415	11	evidence	evidence	NOUN
gujaf-357	415	12	from	from	ADP
gujaf-357	415	13	gcc	gcc	NOUN
gujaf-357	415	14	countries	country	NOUN
gujaf-357	415	15	.	.	PUNCT
gujaf-357	416	1	international	international	ADJ
gujaf-357	416	2	journal	journal	PROPN
gujaf-357	416	3	of	of	ADP
gujaf-357	416	4	business	business	NOUN
gujaf-357	416	5	and	and	CCONJ
gujaf-357	416	6	management	management	NOUN
gujaf-357	416	7	,	,	PUNCT
gujaf-357	416	8	13(5	13(5	NUM
gujaf-357	416	9	)	)	PUNCT
gujaf-357	416	10	,	,	PUNCT
gujaf-357	416	11	120	120	NUM
gujaf-357	416	12	135	135	NUM
gujaf-357	416	13	.	.	PUNCT