id	sid	tid	token	lemma	pos
gujaf-358	1	1	microsoft	microsoft	PROPN
gujaf-358	1	2	word	word	PROPN
gujaf-358	1	3	anan	anan	PROPN
gujaf-358	1	4	vol	vol	VERB
gujaf-358	1	5	5	5	NUM
gujaf-358	1	6	issue	issue	NOUN
gujaf-358	1	7	2	2	NUM
gujaf-358	1	8	october	october	NOUN
gujaf-358	1	9	2024	2024	NUM
gujaf-358	1	10	2	2	NUM
gujaf-358	1	11	gusau	gusau	ADJ
gujaf-358	1	12	journal	journal	NOUN
gujaf-358	1	13	of	of	ADP
gujaf-358	1	14	accounting	accounting	NOUN
gujaf-358	1	15	and	and	CCONJ
gujaf-358	1	16	finance	finance	NOUN
gujaf-358	1	17	,	,	PUNCT
gujaf-358	1	18	vol	vol	NOUN
gujaf-358	1	19	.	.	PROPN
gujaf-358	1	20	5	5	NUM
gujaf-358	1	21	,	,	PUNCT
gujaf-358	1	22	issue	issue	NOUN
gujaf-358	1	23	2	2	NUM
gujaf-358	1	24	,	,	PUNCT
gujaf-358	1	25	october	october	PROPN
gujaf-358	1	26	,	,	PUNCT
gujaf-358	1	27	2024	2024	NUM
gujaf-358	1	28	i	i	PRON
gujaf-358	1	29	gusau	gusau	PROPN
gujaf-358	1	30	journal	journal	NOUN
gujaf-358	1	31	of	of	ADP
gujaf-358	1	32	accounting	accounting	NOUN
gujaf-358	1	33	and	and	CCONJ
gujaf-358	1	34	finance	finance	NOUN
gujaf-358	1	35	(	(	PUNCT
gujaf-358	1	36	gujaf	gujaf	NOUN
gujaf-358	1	37	)	)	PUNCT
gujaf-358	1	38	vol	vol	NOUN
gujaf-358	1	39	.	.	NOUN
gujaf-358	1	40	5	5	NUM
gujaf-358	1	41	issue	issue	NOUN
gujaf-358	1	42	2	2	NUM
gujaf-358	1	43	,	,	PUNCT
gujaf-358	1	44	october	october	PROPN
gujaf-358	1	45	,	,	PUNCT
gujaf-358	1	46	2024	2024	NUM
gujaf-358	1	47	issn	issn	X
gujaf-358	1	48	:	:	PUNCT
gujaf-358	1	49	2756	2756	NUM
gujaf-358	1	50	-	-	PUNCT
gujaf-358	1	51	665x	665x	NOUN
gujaf-358	1	52	a	a	DET
gujaf-358	1	53	publication	publication	NOUN
gujaf-358	1	54	of	of	ADP
gujaf-358	1	55	department	department	NOUN
gujaf-358	1	56	of	of	ADP
gujaf-358	1	57	accounting	accounting	NOUN
gujaf-358	1	58	and	and	CCONJ
gujaf-358	1	59	finance	finance	NOUN
gujaf-358	1	60	,	,	PUNCT
gujaf-358	1	61	faculty	faculty	NOUN
gujaf-358	1	62	of	of	ADP
gujaf-358	1	63	management	management	NOUN
gujaf-358	1	64	and	and	CCONJ
gujaf-358	1	65	social	social	ADJ
gujaf-358	1	66	sciences	science	NOUN
gujaf-358	1	67	,	,	PUNCT
gujaf-358	1	68	federal	federal	ADJ
gujaf-358	1	69	university	university	NOUN
gujaf-358	1	70	gusau	gusau	NOUN
gujaf-358	1	71	,	,	PUNCT
gujaf-358	1	72	zamfara	zamfara	PROPN
gujaf-358	1	73	state	state	PROPN
gujaf-358	1	74	-nigeria	-nigeria	PROPN
gujaf-358	1	75	gusau	gusau	ADJ
gujaf-358	1	76	journal	journal	NOUN
gujaf-358	1	77	of	of	ADP
gujaf-358	1	78	accounting	accounting	NOUN
gujaf-358	1	79	and	and	CCONJ
gujaf-358	1	80	finance	finance	NOUN
gujaf-358	1	81	,	,	PUNCT
gujaf-358	1	82	vol	vol	NOUN
gujaf-358	1	83	.	.	PROPN
gujaf-358	1	84	5	5	NUM
gujaf-358	1	85	,	,	PUNCT
gujaf-358	1	86	issue	issue	NOUN
gujaf-358	1	87	2	2	NUM
gujaf-358	1	88	,	,	PUNCT
gujaf-358	1	89	october	october	PROPN
gujaf-358	1	90	,	,	PUNCT
gujaf-358	1	91	2024	2024	NUM
gujaf-358	1	92	ii	ii	NUM
gujaf-358	1	93	©	©	PROPN
gujaf-358	1	94	department	department	PROPN
gujaf-358	1	95	of	of	ADP
gujaf-358	1	96	accounting	accounting	NOUN
gujaf-358	1	97	and	and	CCONJ
gujaf-358	1	98	finance	finance	NOUN
gujaf-358	1	99	vol	vol	NOUN
gujaf-358	1	100	.	.	PUNCT
gujaf-358	1	101	5	5	NUM
gujaf-358	1	102	issue	issue	NOUN
gujaf-358	1	103	2	2	NUM
gujaf-358	1	104	october	october	PROPN
gujaf-358	1	105	,	,	PUNCT
gujaf-358	1	106	2024	2024	NUM
gujaf-358	1	107	issn	issn	X
gujaf-358	1	108	:	:	PUNCT
gujaf-358	1	109	2756	2756	NUM
gujaf-358	1	110	-	-	PUNCT
gujaf-358	1	111	665x	665x	NOUN
gujaf-358	1	112	a	a	DET
gujaf-358	1	113	publication	publication	NOUN
gujaf-358	1	114	of	of	ADP
gujaf-358	1	115	department	department	NOUN
gujaf-358	1	116	of	of	ADP
gujaf-358	1	117	accounting	accounting	NOUN
gujaf-358	1	118	and	and	CCONJ
gujaf-358	1	119	finance	finance	NOUN
gujaf-358	1	120	,	,	PUNCT
gujaf-358	1	121	faculty	faculty	NOUN
gujaf-358	1	122	of	of	ADP
gujaf-358	1	123	management	management	NOUN
gujaf-358	1	124	and	and	CCONJ
gujaf-358	1	125	social	social	ADJ
gujaf-358	1	126	sciences	science	NOUN
gujaf-358	1	127	,	,	PUNCT
gujaf-358	1	128	federal	federal	ADJ
gujaf-358	1	129	university	university	NOUN
gujaf-358	1	130	gusau	gusau	NOUN
gujaf-358	1	131	,	,	PUNCT
gujaf-358	1	132	zamfara	zamfara	PROPN
gujaf-358	1	133	state	state	NOUN
gujaf-358	1	134	-nigeria	-nigeria	PROPN
gujaf-358	1	135	all	all	DET
gujaf-358	1	136	rights	right	NOUN
gujaf-358	1	137	reserved	reserve	VERB
gujaf-358	1	138	except	except	SCONJ
gujaf-358	1	139	for	for	ADP
gujaf-358	1	140	academic	academic	ADJ
gujaf-358	1	141	purposes	purpose	NOUN
gujaf-358	1	142	no	no	DET
gujaf-358	1	143	part	part	NOUN
gujaf-358	1	144	or	or	CCONJ
gujaf-358	1	145	whole	whole	NOUN
gujaf-358	1	146	of	of	ADP
gujaf-358	1	147	this	this	DET
gujaf-358	1	148	publication	publication	NOUN
gujaf-358	1	149	is	be	AUX
gujaf-358	1	150	allowed	allow	VERB
gujaf-358	1	151	to	to	PART
gujaf-358	1	152	be	be	AUX
gujaf-358	1	153	reproduced	reproduce	VERB
gujaf-358	1	154	,	,	PUNCT
gujaf-358	1	155	stored	store	VERB
gujaf-358	1	156	in	in	ADP
gujaf-358	1	157	a	a	DET
gujaf-358	1	158	retrieval	retrieval	NOUN
gujaf-358	1	159	system	system	NOUN
gujaf-358	1	160	or	or	CCONJ
gujaf-358	1	161	transmitted	transmit	VERB
gujaf-358	1	162	in	in	ADP
gujaf-358	1	163	any	any	DET
gujaf-358	1	164	form	form	NOUN
gujaf-358	1	165	or	or	CCONJ
gujaf-358	1	166	by	by	ADP
gujaf-358	1	167	any	any	DET
gujaf-358	1	168	means	mean	NOUN
gujaf-358	1	169	be	be	AUX
gujaf-358	1	170	it	it	PRON
gujaf-358	1	171	mechanical	mechanical	ADJ
gujaf-358	1	172	,	,	PUNCT
gujaf-358	1	173	electrical	electrical	ADJ
gujaf-358	1	174	,	,	PUNCT
gujaf-358	1	175	photocopying	photocopying	NOUN
gujaf-358	1	176	,	,	PUNCT
gujaf-358	1	177	recording	recording	NOUN
gujaf-358	1	178	or	or	CCONJ
gujaf-358	1	179	otherwise	otherwise	ADV
gujaf-358	1	180	,	,	PUNCT
gujaf-358	1	181	without	without	ADP
gujaf-358	1	182	prior	prior	ADJ
gujaf-358	1	183	permission	permission	NOUN
gujaf-358	1	184	of	of	ADP
gujaf-358	1	185	the	the	DET
gujaf-358	1	186	copyright	copyright	NOUN
gujaf-358	1	187	owner	owner	NOUN
gujaf-358	1	188	.	.	PUNCT
gujaf-358	2	1	published	publish	VERB
gujaf-358	2	2	and	and	CCONJ
gujaf-358	2	3	printed	print	VERB
gujaf-358	2	4	by	by	ADP
gujaf-358	2	5	:	:	PUNCT
gujaf-358	2	6	ahmadu	ahmadu	PROPN
gujaf-358	2	7	bello	bello	PROPN
gujaf-358	2	8	university	university	PROPN
gujaf-358	2	9	press	press	NOUN
gujaf-358	2	10	limited	limit	VERB
gujaf-358	2	11	,	,	PUNCT
gujaf-358	2	12	zaria	zaria	PROPN
gujaf-358	2	13	kaduna	kaduna	PROPN
gujaf-358	2	14	state	state	PROPN
gujaf-358	2	15	,	,	PUNCT
gujaf-358	2	16	nigeria	nigeria	PROPN
gujaf-358	2	17	.	.	PUNCT
gujaf-358	3	1	tel	tel	ADP
gujaf-358	3	2	:	:	PUNCT
gujaf-358	3	3	08065949711	08065949711	NUM
gujaf-358	3	4	,	,	PUNCT
gujaf-358	3	5	069	069	NUM
gujaf-358	3	6	-	-	SYM
gujaf-358	3	7	879121	879121	NUM
gujaf-358	3	8	e	e	NOUN
gujaf-358	3	9	-	-	NOUN
gujaf-358	3	10	mail	mail	NOUN
gujaf-358	3	11	:	:	PUNCT
gujaf-358	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-358	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-358	4	1	website	website	NOUN
gujaf-358	4	2	:	:	PUNCT
gujaf-358	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-358	4	4	gusau	gusau	ADJ
gujaf-358	4	5	journal	journal	NOUN
gujaf-358	4	6	of	of	ADP
gujaf-358	4	7	accounting	accounting	NOUN
gujaf-358	4	8	and	and	CCONJ
gujaf-358	4	9	finance	finance	NOUN
gujaf-358	4	10	,	,	PUNCT
gujaf-358	4	11	vol	vol	NOUN
gujaf-358	4	12	.	.	PROPN
gujaf-358	4	13	5	5	NUM
gujaf-358	4	14	,	,	PUNCT
gujaf-358	4	15	issue	issue	NOUN
gujaf-358	4	16	2	2	NUM
gujaf-358	4	17	,	,	PUNCT
gujaf-358	4	18	october	october	PROPN
gujaf-358	4	19	,	,	PUNCT
gujaf-358	4	20	2024	2024	NUM
gujaf-358	4	21	iii	iii	NUM
gujaf-358	4	22	editorial	editorial	PROPN
gujaf-358	4	23	board	board	NOUN
gujaf-358	4	24	editor	editor	NOUN
gujaf-358	4	25	-	-	PUNCT
gujaf-358	4	26	in	in	ADP
gujaf-358	4	27	-	-	PUNCT
gujaf-358	4	28	chief	chief	NOUN
gujaf-358	4	29	:	:	PUNCT
gujaf-358	4	30	prof	prof	PROPN
gujaf-358	4	31	.	.	PUNCT
gujaf-358	4	32	shehu	shehu	PROPN
gujaf-358	4	33	usman	usman	PROPN
gujaf-358	4	34	hassan	hassan	PROPN
gujaf-358	4	35	department	department	PROPN
gujaf-358	4	36	of	of	ADP
gujaf-358	4	37	accounting	accounting	PROPN
gujaf-358	4	38	,	,	PUNCT
gujaf-358	4	39	federal	federal	ADJ
gujaf-358	4	40	university	university	PROPN
gujaf-358	4	41	of	of	ADP
gujaf-358	4	42	kashere	kashere	PROPN
gujaf-358	4	43	,	,	PUNCT
gujaf-358	4	44	gombe	gombe	ADJ
gujaf-358	4	45	state	state	NOUN
gujaf-358	4	46	.	.	PUNCT
gujaf-358	5	1	associate	associate	NOUN
gujaf-358	5	2	editor	editor	NOUN
gujaf-358	5	3	:	:	PUNCT
gujaf-358	5	4	dr	dr	PROPN
gujaf-358	5	5	.	.	PROPN
gujaf-358	5	6	muhammad	muhammad	PROPN
gujaf-358	5	7	mustapha	mustapha	PROPN
gujaf-358	5	8	bagudo	bagudo	PROPN
gujaf-358	5	9	department	department	PROPN
gujaf-358	5	10	of	of	ADP
gujaf-358	5	11	accounting	accounting	PROPN
gujaf-358	5	12	,	,	PUNCT
gujaf-358	5	13	ahmadu	ahmadu	PROPN
gujaf-358	5	14	bello	bello	PROPN
gujaf-358	5	15	university	university	PROPN
gujaf-358	5	16	zaria	zaria	PROPN
gujaf-358	5	17	,	,	PUNCT
gujaf-358	5	18	kaduna	kaduna	PROPN
gujaf-358	5	19	state	state	PROPN
gujaf-358	5	20	.	.	PUNCT
gujaf-358	6	1	managing	manage	VERB
gujaf-358	6	2	editor	editor	NOUN
gujaf-358	6	3	:	:	PUNCT
gujaf-358	6	4	dr	dr	PROPN
gujaf-358	6	5	.	.	PROPN
gujaf-358	6	6	umar	umar	PROPN
gujaf-358	6	7	farouk	farouk	PROPN
gujaf-358	6	8	abdulkarim	abdulkarim	PROPN
gujaf-358	6	9	department	department	PROPN
gujaf-358	6	10	of	of	ADP
gujaf-358	6	11	accounting	accounting	NOUN
gujaf-358	6	12	and	and	CCONJ
gujaf-358	6	13	finance	finance	NOUN
gujaf-358	6	14	,	,	PUNCT
gujaf-358	6	15	federal	federal	ADJ
gujaf-358	6	16	university	university	NOUN
gujaf-358	6	17	gusau	gusau	PROPN
gujaf-358	6	18	,	,	PUNCT
gujaf-358	6	19	zamfara	zamfara	PROPN
gujaf-358	6	20	state	state	PROPN
gujaf-358	6	21	.	.	PUNCT
gujaf-358	7	1	editorial	editorial	PROPN
gujaf-358	7	2	board	board	NOUN
gujaf-358	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-358	7	4	modu	modu	PROPN
gujaf-358	7	5	kumshe	kumshe	PROPN
gujaf-358	7	6	department	department	PROPN
gujaf-358	7	7	of	of	ADP
gujaf-358	7	8	accounting	accounting	PROPN
gujaf-358	7	9	,	,	PUNCT
gujaf-358	7	10	university	university	NOUN
gujaf-358	7	11	of	of	ADP
gujaf-358	7	12	maiduguri	maiduguri	PROPN
gujaf-358	7	13	,	,	PUNCT
gujaf-358	7	14	borno	borno	PROPN
gujaf-358	7	15	state	state	PROPN
gujaf-358	7	16	.	.	PUNCT
gujaf-358	8	1	prof	prof	PROPN
gujaf-358	8	2	ugochukwu	ugochukwu	PROPN
gujaf-358	8	3	c.	c.	PROPN
gujaf-358	8	4	nzewi	nzewi	VERB
gujaf-358	8	5	department	department	PROPN
gujaf-358	8	6	of	of	ADP
gujaf-358	8	7	accounting	accounting	PROPN
gujaf-358	8	8	,	,	PUNCT
gujaf-358	8	9	paul	paul	PROPN
gujaf-358	8	10	university	university	PROPN
gujaf-358	8	11	awka	awka	NOUN
gujaf-358	8	12	,	,	PUNCT
gujaf-358	8	13	anambra	anambra	PROPN
gujaf-358	8	14	state	state	PROPN
gujaf-358	8	15	.	.	PUNCT
gujaf-358	9	1	prof	prof	PROPN
gujaf-358	9	2	kabir	kabir	PROPN
gujaf-358	9	3	tahir	tahir	PROPN
gujaf-358	9	4	hamid	hamid	PROPN
gujaf-358	9	5	department	department	PROPN
gujaf-358	9	6	of	of	ADP
gujaf-358	9	7	accounting	accounting	PROPN
gujaf-358	9	8	,	,	PUNCT
gujaf-358	9	9	bayero	bayero	PROPN
gujaf-358	9	10	university	university	PROPN
gujaf-358	9	11	,	,	PUNCT
gujaf-358	9	12	kano	kano	PROPN
gujaf-358	9	13	,	,	PUNCT
gujaf-358	9	14	kano	kano	PROPN
gujaf-358	9	15	state	state	PROPN
gujaf-358	9	16	.	.	PUNCT
gujaf-358	10	1	prof	prof	PROPN
gujaf-358	10	2	.	.	PUNCT
gujaf-358	11	1	ekoja	ekoja	PROPN
gujaf-358	11	2	b.	b.	PROPN
gujaf-358	11	3	ekoja	ekoja	PROPN
gujaf-358	11	4	department	department	PROPN
gujaf-358	11	5	of	of	ADP
gujaf-358	11	6	accounting	accounting	PROPN
gujaf-358	11	7	,	,	PUNCT
gujaf-358	11	8	university	university	PROPN
gujaf-358	11	9	of	of	ADP
gujaf-358	11	10	jos	jos	PROPN
gujaf-358	11	11	.	.	PROPN
gujaf-358	11	12	prof	prof	PROPN
gujaf-358	11	13	.	.	PUNCT
gujaf-358	12	1	clifford	clifford	PROPN
gujaf-358	12	2	ofurum	ofurum	PROPN
gujaf-358	12	3	department	department	PROPN
gujaf-358	12	4	of	of	ADP
gujaf-358	12	5	accounting	accounting	PROPN
gujaf-358	12	6	,	,	PUNCT
gujaf-358	12	7	university	university	NOUN
gujaf-358	12	8	of	of	ADP
gujaf-358	12	9	portharcourt	portharcourt	PROPN
gujaf-358	12	10	,	,	PUNCT
gujaf-358	12	11	rivers	river	NOUN
gujaf-358	12	12	state	state	PROPN
gujaf-358	12	13	.	.	PUNCT
gujaf-358	13	1	prof	prof	PROPN
gujaf-358	13	2	.	.	PUNCT
gujaf-358	14	1	ahmad	ahmad	PROPN
gujaf-358	14	2	bello	bello	PROPN
gujaf-358	14	3	dogarawa	dogarawa	PROPN
gujaf-358	14	4	department	department	PROPN
gujaf-358	14	5	of	of	ADP
gujaf-358	14	6	accounting	accounting	NOUN
gujaf-358	14	7	,	,	PUNCT
gujaf-358	14	8	ahmadu	ahmadu	PROPN
gujaf-358	14	9	bello	bello	PROPN
gujaf-358	14	10	university	university	PROPN
gujaf-358	14	11	zaria	zaria	PROPN
gujaf-358	14	12	.	.	PUNCT
gujaf-358	15	1	prof	prof	PROPN
gujaf-358	15	2	.	.	PUNCT
gujaf-358	16	1	yusuf	yusuf	PROPN
gujaf-358	16	2	.	.	PUNCT
gujaf-358	17	1	b.	b.	PROPN
gujaf-358	17	2	rahman	rahman	PROPN
gujaf-358	17	3	department	department	PROPN
gujaf-358	17	4	of	of	ADP
gujaf-358	17	5	accounting	accounting	PROPN
gujaf-358	17	6	,	,	PUNCT
gujaf-358	17	7	lagos	lagos	NOUN
gujaf-358	17	8	state	state	PROPN
gujaf-358	17	9	university	university	PROPN
gujaf-358	17	10	,	,	PUNCT
gujaf-358	17	11	lagos	lagos	NOUN
gujaf-358	17	12	state	state	NOUN
gujaf-358	17	13	.	.	PUNCT
gujaf-358	18	1	prof	prof	PROPN
gujaf-358	18	2	.	.	PUNCT
gujaf-358	19	1	suleiman	suleiman	PROPN
gujaf-358	19	2	a.	a.	PROPN
gujaf-358	19	3	s.	s.	PROPN
gujaf-358	19	4	aruwa	aruwa	PROPN
gujaf-358	19	5	department	department	PROPN
gujaf-358	19	6	of	of	ADP
gujaf-358	19	7	accounting	accounting	PROPN
gujaf-358	19	8	,	,	PUNCT
gujaf-358	19	9	nasarawa	nasarawa	PROPN
gujaf-358	19	10	state	state	PROPN
gujaf-358	19	11	university	university	PROPN
gujaf-358	19	12	,	,	PUNCT
gujaf-358	19	13	keffi	keffi	PROPN
gujaf-358	19	14	,	,	PUNCT
gujaf-358	19	15	nasarawa	nasarawa	PROPN
gujaf-358	19	16	state	state	PROPN
gujaf-358	19	17	.	.	PUNCT
gujaf-358	20	1	prof	prof	PROPN
gujaf-358	20	2	.	.	PUNCT
gujaf-358	21	1	muhammad	muhammad	PROPN
gujaf-358	21	2	junaidu	junaidu	PROPN
gujaf-358	21	3	kurawa	kurawa	PROPN
gujaf-358	21	4	department	department	PROPN
gujaf-358	21	5	of	of	ADP
gujaf-358	21	6	accounting	accounting	PROPN
gujaf-358	21	7	,	,	PUNCT
gujaf-358	21	8	bayero	bayero	PROPN
gujaf-358	21	9	university	university	PROPN
gujaf-358	21	10	kano	kano	PROPN
gujaf-358	21	11	,	,	PUNCT
gujaf-358	21	12	kano	kano	PROPN
gujaf-358	21	13	state	state	PROPN
gujaf-358	21	14	.	.	PUNCT
gujaf-358	22	1	prof	prof	PROPN
gujaf-358	22	2	.	.	PUNCT
gujaf-358	23	1	muhammad	muhammad	PROPN
gujaf-358	23	2	habibu	habibu	ADJ
gujaf-358	23	3	sabari	sabari	PROPN
gujaf-358	23	4	department	department	PROPN
gujaf-358	23	5	of	of	ADP
gujaf-358	23	6	accounting	accounting	NOUN
gujaf-358	23	7	,	,	PUNCT
gujaf-358	23	8	ahmadu	ahmadu	PROPN
gujaf-358	23	9	bello	bello	PROPN
gujaf-358	23	10	university	university	PROPN
gujaf-358	23	11	,	,	PUNCT
gujaf-358	23	12	zaria	zaria	PROPN
gujaf-358	23	13	.	.	PUNCT
gujaf-358	24	1	gusau	gusau	PROPN
gujaf-358	24	2	journal	journal	PROPN
gujaf-358	24	3	of	of	ADP
gujaf-358	24	4	accounting	accounting	NOUN
gujaf-358	24	5	and	and	CCONJ
gujaf-358	24	6	finance	finance	NOUN
gujaf-358	24	7	,	,	PUNCT
gujaf-358	24	8	vol	vol	NOUN
gujaf-358	24	9	.	.	PROPN
gujaf-358	24	10	5	5	NUM
gujaf-358	24	11	,	,	PUNCT
gujaf-358	24	12	issue	issue	NOUN
gujaf-358	24	13	2	2	NUM
gujaf-358	24	14	,	,	PUNCT
gujaf-358	24	15	october	october	PROPN
gujaf-358	24	16	,	,	PUNCT
gujaf-358	24	17	2024	2024	NUM
gujaf-358	24	18	iv	iv	NUM
gujaf-358	24	19	prof	prof	NOUN
gujaf-358	24	20	.	.	PUNCT
gujaf-358	25	1	okpanachi	okpanachi	PROPN
gujaf-358	25	2	joshua	joshua	PROPN
gujaf-358	25	3	department	department	PROPN
gujaf-358	25	4	of	of	ADP
gujaf-358	25	5	accounting	accounting	NOUN
gujaf-358	25	6	and	and	CCONJ
gujaf-358	25	7	management	management	NOUN
gujaf-358	25	8	,	,	PUNCT
gujaf-358	25	9	nigerian	nigerian	ADJ
gujaf-358	25	10	defence	defence	PROPN
gujaf-358	25	11	academy	academy	PROPN
gujaf-358	25	12	,	,	PUNCT
gujaf-358	25	13	kaduna	kaduna	PROPN
gujaf-358	25	14	.	.	PROPN
gujaf-358	25	15	prof	prof	PROPN
gujaf-358	25	16	.	.	PUNCT
gujaf-358	26	1	hassan	hassan	PROPN
gujaf-358	26	2	ibrahim	ibrahim	PROPN
gujaf-358	26	3	department	department	PROPN
gujaf-358	26	4	of	of	ADP
gujaf-358	26	5	accounting	accounting	PROPN
gujaf-358	26	6	,	,	PUNCT
gujaf-358	26	7	ibb	ibb	NOUN
gujaf-358	26	8	university	university	NOUN
gujaf-358	26	9	,	,	PUNCT
gujaf-358	26	10	lapai	lapai	NOUN
gujaf-358	26	11	,	,	PUNCT
gujaf-358	26	12	niger	niger	NOUN
gujaf-358	26	13	state	state	NOUN
gujaf-358	26	14	.	.	PUNCT
gujaf-358	27	1	prof	prof	PROPN
gujaf-358	27	2	.	.	PUNCT
gujaf-358	28	1	ifeoma	ifeoma	PROPN
gujaf-358	28	2	mary	mary	PROPN
gujaf-358	28	3	okwo	okwo	PROPN
gujaf-358	28	4	department	department	PROPN
gujaf-358	28	5	of	of	ADP
gujaf-358	28	6	accounting	accounting	PROPN
gujaf-358	28	7	,	,	PUNCT
gujaf-358	28	8	enugu	enugu	PROPN
gujaf-358	28	9	state	state	PROPN
gujaf-358	28	10	university	university	PROPN
gujaf-358	28	11	of	of	ADP
gujaf-358	28	12	science	science	NOUN
gujaf-358	28	13	and	and	CCONJ
gujaf-358	28	14	technology	technology	NOUN
gujaf-358	28	15	,	,	PUNCT
gujaf-358	28	16	enugu	enugu	PROPN
gujaf-358	28	17	state	state	PROPN
gujaf-358	28	18	.	.	PUNCT
gujaf-358	29	1	prof	prof	PROPN
gujaf-358	29	2	.	.	PROPN
gujaf-358	30	1	aminu	aminu	PROPN
gujaf-358	30	2	isah	isah	PROPN
gujaf-358	30	3	department	department	PROPN
gujaf-358	30	4	of	of	ADP
gujaf-358	30	5	accounting	accounting	PROPN
gujaf-358	30	6	,	,	PUNCT
gujaf-358	30	7	bayero	bayero	PROPN
gujaf-358	30	8	university	university	PROPN
gujaf-358	30	9	,	,	PUNCT
gujaf-358	30	10	kano	kano	PROPN
gujaf-358	30	11	,	,	PUNCT
gujaf-358	30	12	kano	kano	PROPN
gujaf-358	30	13	state	state	PROPN
gujaf-358	30	14	.	.	PUNCT
gujaf-358	31	1	prof	prof	PROPN
gujaf-358	31	2	.	.	PUNCT
gujaf-358	32	1	ahmadu	ahmadu	PROPN
gujaf-358	32	2	bello	bello	PROPN
gujaf-358	32	3	department	department	PROPN
gujaf-358	32	4	of	of	ADP
gujaf-358	32	5	accounting	accounting	NOUN
gujaf-358	32	6	,	,	PUNCT
gujaf-358	32	7	ahmadu	ahmadu	PROPN
gujaf-358	32	8	bello	bello	PROPN
gujaf-358	32	9	university	university	PROPN
gujaf-358	32	10	,	,	PUNCT
gujaf-358	32	11	zaria	zaria	PROPN
gujaf-358	32	12	.	.	PUNCT
gujaf-358	33	1	prof	prof	PROPN
gujaf-358	33	2	.	.	PUNCT
gujaf-358	34	1	musa	musa	PROPN
gujaf-358	34	2	yelwa	yelwa	PROPN
gujaf-358	34	3	abubakar	abubakar	PROPN
gujaf-358	34	4	department	department	PROPN
gujaf-358	34	5	of	of	ADP
gujaf-358	34	6	accounting	accounting	PROPN
gujaf-358	34	7	,	,	PUNCT
gujaf-358	34	8	usmanu	usmanu	PROPN
gujaf-358	34	9	danfodiyo	danfodiyo	PROPN
gujaf-358	34	10	university	university	PROPN
gujaf-358	34	11	,	,	PUNCT
gujaf-358	34	12	sokoto	sokoto	PROPN
gujaf-358	34	13	state	state	PROPN
gujaf-358	34	14	.	.	PUNCT
gujaf-358	35	1	prof	prof	PROPN
gujaf-358	35	2	.	.	PUNCT
gujaf-358	36	1	salisu	salisu	PROPN
gujaf-358	36	2	abubakar	abubakar	PROPN
gujaf-358	36	3	department	department	PROPN
gujaf-358	36	4	of	of	ADP
gujaf-358	36	5	accounting	accounting	NOUN
gujaf-358	36	6	,	,	PUNCT
gujaf-358	36	7	ahmadu	ahmadu	PROPN
gujaf-358	36	8	bello	bello	PROPN
gujaf-358	36	9	university	university	PROPN
gujaf-358	36	10	zaria	zaria	PROPN
gujaf-358	36	11	,	,	PUNCT
gujaf-358	36	12	kaduna	kaduna	PROPN
gujaf-358	36	13	state	state	PROPN
gujaf-358	36	14	.	.	PUNCT
gujaf-358	37	1	prof	prof	PROPN
gujaf-358	37	2	.	.	PUNCT
gujaf-358	38	1	isaq	isaq	PROPN
gujaf-358	38	2	alhaji	alhaji	PROPN
gujaf-358	38	3	samaila	samaila	PROPN
gujaf-358	38	4	department	department	PROPN
gujaf-358	38	5	of	of	ADP
gujaf-358	38	6	accounting	accounting	PROPN
gujaf-358	38	7	,	,	PUNCT
gujaf-358	38	8	bayero	bayero	PROPN
gujaf-358	38	9	university	university	NOUN
gujaf-358	38	10	,	,	PUNCT
gujaf-358	38	11	kano	kano	PROPN
gujaf-358	38	12	state	state	PROPN
gujaf-358	38	13	.	.	PUNCT
gujaf-358	39	1	prof	prof	PROPN
gujaf-358	39	2	.	.	PUNCT
gujaf-358	40	1	sunusi	sunusi	PROPN
gujaf-358	40	2	sa'ad	sa'ad	PROPN
gujaf-358	40	3	ahmad	ahmad	PROPN
gujaf-358	40	4	department	department	PROPN
gujaf-358	40	5	of	of	ADP
gujaf-358	40	6	accounting	accounting	PROPN
gujaf-358	40	7	,	,	PUNCT
gujaf-358	40	8	federal	federal	ADJ
gujaf-358	40	9	university	university	NOUN
gujaf-358	40	10	dutse	dutse	NOUN
gujaf-358	40	11	,	,	PUNCT
gujaf-358	40	12	jigawa	jigawa	PROPN
gujaf-358	40	13	state	state	PROPN
gujaf-358	40	14	.	.	PUNCT
gujaf-358	41	1	prof	prof	PROPN
gujaf-358	41	2	.	.	PUNCT
gujaf-358	42	1	onipeadebenege	onipeadebenege	PROPN
gujaf-358	42	2	yahaya	yahaya	PROPN
gujaf-358	42	3	department	department	PROPN
gujaf-358	42	4	of	of	ADP
gujaf-358	42	5	accounting	accounting	PROPN
gujaf-358	42	6	,	,	PUNCT
gujaf-358	42	7	nigerian	nigerian	ADJ
gujaf-358	42	8	defence	defence	PROPN
gujaf-358	42	9	academy	academy	PROPN
gujaf-358	42	10	,	,	PUNCT
gujaf-358	42	11	kaduna	kaduna	PROPN
gujaf-358	42	12	state	state	PROPN
gujaf-358	42	13	.	.	PUNCT
gujaf-358	43	1	prof	prof	PROPN
gujaf-358	43	2	.	.	PUNCT
gujaf-358	44	1	saidu	saidu	PROPN
gujaf-358	44	2	adamu	adamu	PROPN
gujaf-358	44	3	department	department	PROPN
gujaf-358	44	4	of	of	ADP
gujaf-358	44	5	accounting	accounting	PROPN
gujaf-358	44	6	,	,	PUNCT
gujaf-358	44	7	federal	federal	ADJ
gujaf-358	44	8	university	university	PROPN
gujaf-358	44	9	of	of	ADP
gujaf-358	44	10	kashere	kashere	PROPN
gujaf-358	44	11	,	,	PUNCT
gujaf-358	44	12	gombe	gombe	ADJ
gujaf-358	44	13	state	state	NOUN
gujaf-358	44	14	.	.	PUNCT
gujaf-358	45	1	prof	prof	PROPN
gujaf-358	45	2	.	.	PUNCT
gujaf-358	46	1	farouk	farouk	PROPN
gujaf-358	46	2	adeza	adeza	PROPN
gujaf-358	46	3	school	school	NOUN
gujaf-358	46	4	of	of	ADP
gujaf-358	46	5	business	business	NOUN
gujaf-358	46	6	and	and	CCONJ
gujaf-358	46	7	entrepreneurship	entrepreneurship	NOUN
gujaf-358	46	8	,	,	PUNCT
gujaf-358	46	9	american	american	PROPN
gujaf-358	46	10	university	university	PROPN
gujaf-358	46	11	of	of	ADP
gujaf-358	46	12	nigeria	nigeria	PROPN
gujaf-358	46	13	,	,	PUNCT
gujaf-358	46	14	yola	yola	PROPN
gujaf-358	46	15	.	.	PUNCT
gujaf-358	47	1	prof	prof	PROPN
gujaf-358	47	2	.	.	PUNCT
gujaf-358	48	1	fatima	fatima	PROPN
gujaf-358	48	2	alfa	alfa	PROPN
gujaf-358	48	3	department	department	PROPN
gujaf-358	48	4	of	of	ADP
gujaf-358	48	5	accounting	accounting	PROPN
gujaf-358	48	6	,	,	PUNCT
gujaf-358	48	7	university	university	NOUN
gujaf-358	48	8	of	of	ADP
gujaf-358	48	9	maiduguri	maiduguri	PROPN
gujaf-358	48	10	,	,	PUNCT
gujaf-358	48	11	borno	borno	PROPN
gujaf-358	48	12	state	state	PROPN
gujaf-358	48	13	.	.	PUNCT
gujaf-358	49	1	dr	dr	PROPN
gujaf-358	49	2	.	.	PROPN
gujaf-358	49	3	nasiru	nasiru	PROPN
gujaf-358	49	4	a.	a.	PROPN
gujaf-358	49	5	ka’oje	ka’oje	PROPN
gujaf-358	49	6	department	department	PROPN
gujaf-358	49	7	of	of	ADP
gujaf-358	49	8	accounting	accounting	PROPN
gujaf-358	49	9	,	,	PUNCT
gujaf-358	49	10	usmanu	usmanu	PROPN
gujaf-358	49	11	danfodiyo	danfodiyo	PROPN
gujaf-358	49	12	university	university	PROPN
gujaf-358	49	13	sokoto	sokoto	PROPN
gujaf-358	49	14	state	state	PROPN
gujaf-358	49	15	.	.	PUNCT
gujaf-358	50	1	dr	dr	PROPN
gujaf-358	50	2	.	.	PROPN
gujaf-358	50	3	aminu	aminu	PROPN
gujaf-358	50	4	abdullahi	abdullahi	PROPN
gujaf-358	50	5	department	department	PROPN
gujaf-358	50	6	of	of	ADP
gujaf-358	50	7	accounting	accounting	PROPN
gujaf-358	50	8	,	,	PUNCT
gujaf-358	50	9	usmanu	usmanu	PROPN
gujaf-358	50	10	danfodiyo	danfodiyo	PROPN
gujaf-358	50	11	university	university	PROPN
gujaf-358	50	12	sokoto	sokoto	PROPN
gujaf-358	50	13	,	,	PUNCT
gujaf-358	50	14	state	state	PROPN
gujaf-358	50	15	.	.	PUNCT
gujaf-358	51	1	gusau	gusau	PROPN
gujaf-358	51	2	journal	journal	PROPN
gujaf-358	51	3	of	of	ADP
gujaf-358	51	4	accounting	accounting	NOUN
gujaf-358	51	5	and	and	CCONJ
gujaf-358	51	6	finance	finance	NOUN
gujaf-358	51	7	,	,	PUNCT
gujaf-358	51	8	vol	vol	NOUN
gujaf-358	51	9	.	.	PROPN
gujaf-358	51	10	5	5	NUM
gujaf-358	51	11	,	,	PUNCT
gujaf-358	51	12	issue	issue	NOUN
gujaf-358	51	13	2	2	NUM
gujaf-358	51	14	,	,	PUNCT
gujaf-358	51	15	october	october	PROPN
gujaf-358	51	16	,	,	PUNCT
gujaf-358	51	17	2024	2024	NUM
gujaf-358	51	18	v	v	PROPN
gujaf-358	51	19	dr	dr	PROPN
gujaf-358	51	20	.	.	PROPN
gujaf-358	51	21	nasiru	nasiru	PROPN
gujaf-358	51	22	yunusa	yunusa	PROPN
gujaf-358	51	23	department	department	PROPN
gujaf-358	51	24	of	of	ADP
gujaf-358	51	25	accounting	accounting	NOUN
gujaf-358	51	26	,	,	PUNCT
gujaf-358	51	27	ahmadu	ahmadu	PROPN
gujaf-358	51	28	bello	bello	PROPN
gujaf-358	51	29	university	university	PROPN
gujaf-358	51	30	zaria	zaria	PROPN
gujaf-358	51	31	.	.	PUNCT
gujaf-358	52	1	dr	dr	PROPN
gujaf-358	52	2	.	.	PROPN
gujaf-358	52	3	aisha	aisha	PROPN
gujaf-358	52	4	nuhu	nuhu	PROPN
gujaf-358	52	5	muhammad	muhammad	PROPN
gujaf-358	52	6	department	department	PROPN
gujaf-358	52	7	of	of	ADP
gujaf-358	52	8	accounting	accounting	PROPN
gujaf-358	52	9	,	,	PUNCT
gujaf-358	52	10	ahmadu	ahmadu	PROPN
gujaf-358	52	11	bello	bello	PROPN
gujaf-358	52	12	university	university	PROPN
gujaf-358	52	13	zaria	zaria	PROPN
gujaf-358	52	14	.	.	PUNCT
gujaf-358	53	1	dr	dr	PROPN
gujaf-358	53	2	.	.	PROPN
gujaf-358	53	3	lawal	lawal	PROPN
gujaf-358	53	4	muhammad	muhammad	PROPN
gujaf-358	53	5	department	department	PROPN
gujaf-358	53	6	of	of	ADP
gujaf-358	53	7	accounting	accounting	PROPN
gujaf-358	53	8	,	,	PUNCT
gujaf-358	53	9	ahmadu	ahmadu	PROPN
gujaf-358	53	10	bello	bello	PROPN
gujaf-358	53	11	university	university	PROPN
gujaf-358	53	12	zaria	zaria	PROPN
gujaf-358	53	13	.	.	PUNCT
gujaf-358	54	1	dr	dr	PROPN
gujaf-358	54	2	.	.	PROPN
gujaf-358	54	3	bashir	bashir	PROPN
gujaf-358	54	4	umar	umar	PROPN
gujaf-358	54	5	farouk	farouk	PROPN
gujaf-358	54	6	department	department	PROPN
gujaf-358	54	7	of	of	ADP
gujaf-358	54	8	economics	economic	NOUN
gujaf-358	54	9	,	,	PUNCT
gujaf-358	54	10	federal	federal	ADJ
gujaf-358	54	11	university	university	NOUN
gujaf-358	54	12	gusau	gusau	PROPN
gujaf-358	54	13	,	,	PUNCT
gujaf-358	54	14	zamfara	zamfara	PROPN
gujaf-358	54	15	state	state	PROPN
gujaf-358	54	16	.	.	PUNCT
gujaf-358	55	1	dr	dr	PROPN
gujaf-358	55	2	emmanuel	emmanuel	PROPN
gujaf-358	55	3	omokhuale	omokhuale	PROPN
gujaf-358	55	4	department	department	PROPN
gujaf-358	55	5	of	of	ADP
gujaf-358	55	6	mathematics	mathematics	PROPN
gujaf-358	55	7	,	,	PUNCT
gujaf-358	55	8	federal	federal	ADJ
gujaf-358	55	9	university	university	NOUN
gujaf-358	55	10	gusau	gusau	NOUN
gujaf-358	55	11	,	,	PUNCT
gujaf-358	55	12	zamfara	zamfara	PROPN
gujaf-358	55	13	.	.	PUNCT
gujaf-358	56	1	state	state	PROPN
gujaf-358	56	2	advisory	advisory	PROPN
gujaf-358	56	3	board	board	NOUN
gujaf-358	56	4	members	members	PROPN
gujaf-358	56	5	prof	prof	PROPN
gujaf-358	56	6	.	.	PUNCT
gujaf-358	57	1	kabiru	kabiru	PROPN
gujaf-358	57	2	isah	isah	PROPN
gujaf-358	57	3	dandago	dandago	PROPN
gujaf-358	57	4	,	,	PUNCT
gujaf-358	57	5	bayero	bayero	PROPN
gujaf-358	57	6	university	university	PROPN
gujaf-358	57	7	kano	kano	PROPN
gujaf-358	57	8	,	,	PUNCT
gujaf-358	57	9	kano	kano	PROPN
gujaf-358	57	10	state	state	PROPN
gujaf-358	57	11	.	.	PUNCT
gujaf-358	58	1	prof	prof	PROPN
gujaf-358	58	2	a	a	DET
gujaf-358	58	3	m	m	NOUN
gujaf-358	58	4	bashir	bashir	NOUN
gujaf-358	58	5	,	,	PUNCT
gujaf-358	58	6	usmanu	usmanu	PROPN
gujaf-358	58	7	danfodiyo	danfodiyo	PROPN
gujaf-358	58	8	university	university	PROPN
gujaf-358	58	9	sokoto	sokoto	PROPN
gujaf-358	58	10	,	,	PUNCT
gujaf-358	58	11	sokoto	sokoto	PROPN
gujaf-358	58	12	state	state	PROPN
gujaf-358	58	13	.	.	PUNCT
gujaf-358	59	1	prof	prof	PROPN
gujaf-358	59	2	.	.	PUNCT
gujaf-358	60	1	muhammad	muhammad	PROPN
gujaf-358	60	2	tanko	tanko	PROPN
gujaf-358	60	3	,	,	PUNCT
gujaf-358	60	4	kaduna	kaduna	PROPN
gujaf-358	60	5	state	state	PROPN
gujaf-358	60	6	university	university	PROPN
gujaf-358	60	7	,	,	PUNCT
gujaf-358	60	8	kaduna	kaduna	PROPN
gujaf-358	60	9	.	.	PROPN
gujaf-358	60	10	prof	prof	PROPN
gujaf-358	60	11	.	.	PUNCT
gujaf-358	60	12	bayero	bayero	PROPN
gujaf-358	61	1	a	a	DET
gujaf-358	61	2	m	m	NOUN
gujaf-358	61	3	sabir	sabir	NOUN
gujaf-358	61	4	,	,	PUNCT
gujaf-358	61	5	usmanu	usmanu	PROPN
gujaf-358	61	6	danfodiyo	danfodiyo	PROPN
gujaf-358	61	7	university	university	PROPN
gujaf-358	61	8	sokoto	sokoto	PROPN
gujaf-358	61	9	,	,	PUNCT
gujaf-358	61	10	sokoto	sokoto	PROPN
gujaf-358	61	11	state	state	PROPN
gujaf-358	61	12	.	.	PUNCT
gujaf-358	62	1	prof	prof	PROPN
gujaf-358	62	2	.	.	PUNCT
gujaf-358	63	1	aliyu	aliyu	PROPN
gujaf-358	63	2	sulaiman	sulaiman	PROPN
gujaf-358	63	3	kantudu	kantudu	PROPN
gujaf-358	63	4	,	,	PUNCT
gujaf-358	63	5	bayero	bayero	PROPN
gujaf-358	63	6	university	university	PROPN
gujaf-358	63	7	kano	kano	PROPN
gujaf-358	63	8	,	,	PUNCT
gujaf-358	63	9	kano	kano	PROPN
gujaf-358	63	10	state	state	PROPN
gujaf-358	63	11	.	.	PUNCT
gujaf-358	64	1	editorial	editorial	PROPN
gujaf-358	64	2	secretary	secretary	PROPN
gujaf-358	64	3	yazid	yazid	PROPN
gujaf-358	64	4	kabir	kabir	PROPN
gujaf-358	64	5	ibrahim	ibrahim	PROPN
gujaf-358	64	6	department	department	PROPN
gujaf-358	64	7	of	of	ADP
gujaf-358	64	8	accounting	accounting	NOUN
gujaf-358	64	9	and	and	CCONJ
gujaf-358	64	10	finance	finance	NOUN
gujaf-358	64	11	,	,	PUNCT
gujaf-358	64	12	federal	federal	ADJ
gujaf-358	64	13	university	university	NOUN
gujaf-358	64	14	gusau	gusau	PROPN
gujaf-358	64	15	,	,	PUNCT
gujaf-358	64	16	zamfara	zamfara	PROPN
gujaf-358	64	17	state	state	PROPN
gujaf-358	64	18	.	.	PUNCT
gujaf-358	65	1	gusau	gusau	PROPN
gujaf-358	65	2	journal	journal	PROPN
gujaf-358	65	3	of	of	ADP
gujaf-358	65	4	accounting	accounting	NOUN
gujaf-358	65	5	and	and	CCONJ
gujaf-358	65	6	finance	finance	NOUN
gujaf-358	65	7	,	,	PUNCT
gujaf-358	65	8	vol	vol	NOUN
gujaf-358	65	9	.	.	PROPN
gujaf-358	65	10	5	5	NUM
gujaf-358	65	11	,	,	PUNCT
gujaf-358	65	12	issue	issue	NOUN
gujaf-358	65	13	2	2	NUM
gujaf-358	65	14	,	,	PUNCT
gujaf-358	65	15	october	october	PROPN
gujaf-358	65	16	,	,	PUNCT
gujaf-358	65	17	2024	2024	NUM
gujaf-358	65	18	vi	vi	NOUN
gujaf-358	65	19	call	call	NOUN
gujaf-358	65	20	for	for	ADP
gujaf-358	65	21	papers	paper	NOUN
gujaf-358	65	22	the	the	DET
gujaf-358	65	23	editorial	editorial	ADJ
gujaf-358	65	24	board	board	NOUN
gujaf-358	65	25	of	of	ADP
gujaf-358	65	26	gusau	gusau	PROPN
gujaf-358	65	27	journal	journal	PROPN
gujaf-358	65	28	of	of	ADP
gujaf-358	65	29	accounting	accounting	NOUN
gujaf-358	65	30	and	and	CCONJ
gujaf-358	65	31	finance	finance	NOUN
gujaf-358	65	32	(	(	PUNCT
gujaf-358	65	33	gujaf	gujaf	NOUN
gujaf-358	65	34	)	)	PUNCT
gujaf-358	65	35	is	be	AUX
gujaf-358	65	36	hereby	hereby	ADV
gujaf-358	65	37	inviting	invite	VERB
gujaf-358	65	38	authors	author	NOUN
gujaf-358	65	39	to	to	PART
gujaf-358	65	40	submit	submit	VERB
gujaf-358	65	41	their	their	PRON
gujaf-358	65	42	unpublished	unpublished	ADJ
gujaf-358	65	43	manuscript	manuscript	NOUN
gujaf-358	65	44	for	for	ADP
gujaf-358	65	45	publication	publication	NOUN
gujaf-358	65	46	.	.	PUNCT
gujaf-358	66	1	the	the	DET
gujaf-358	66	2	journal	journal	NOUN
gujaf-358	66	3	is	be	AUX
gujaf-358	66	4	published	publish	VERB
gujaf-358	66	5	in	in	ADP
gujaf-358	66	6	two	two	NUM
gujaf-358	66	7	issues	issue	NOUN
gujaf-358	66	8	of	of	ADP
gujaf-358	66	9	april	april	PROPN
gujaf-358	66	10	and	and	CCONJ
gujaf-358	66	11	october	october	PROPN
gujaf-358	66	12	annually	annually	ADV
gujaf-358	66	13	.	.	PUNCT
gujaf-358	67	1	gujaf	gujaf	NOUN
gujaf-358	67	2	is	be	AUX
gujaf-358	67	3	a	a	DET
gujaf-358	67	4	double	double	ADJ
gujaf-358	67	5	-	-	PUNCT
gujaf-358	67	6	blind	blind	ADJ
gujaf-358	67	7	peer	peer	NOUN
gujaf-358	67	8	reviewed	review	VERB
gujaf-358	67	9	journal	journal	NOUN
gujaf-358	67	10	published	publish	VERB
gujaf-358	67	11	by	by	ADP
gujaf-358	67	12	the	the	DET
gujaf-358	67	13	department	department	NOUN
gujaf-358	67	14	of	of	ADP
gujaf-358	67	15	accounting	accounting	NOUN
gujaf-358	67	16	and	and	CCONJ
gujaf-358	67	17	finance	finance	NOUN
gujaf-358	67	18	,	,	PUNCT
gujaf-358	67	19	faculty	faculty	NOUN
gujaf-358	67	20	of	of	ADP
gujaf-358	67	21	management	management	NOUN
gujaf-358	67	22	and	and	CCONJ
gujaf-358	67	23	social	social	ADJ
gujaf-358	67	24	sciences	science	NOUN
gujaf-358	67	25	,	,	PUNCT
gujaf-358	67	26	federal	federal	ADJ
gujaf-358	67	27	university	university	NOUN
gujaf-358	67	28	gusau	gusau	NOUN
gujaf-358	67	29	,	,	PUNCT
gujaf-358	67	30	zamfara	zamfara	PROPN
gujaf-358	67	31	state	state	PROPN
gujaf-358	67	32	nigeria	nigeria	PROPN
gujaf-358	67	33	the	the	DET
gujaf-358	67	34	journal	journal	PROPN
gujaf-358	67	35	accepts	accept	VERB
gujaf-358	67	36	papers	paper	NOUN
gujaf-358	67	37	in	in	ADP
gujaf-358	67	38	all	all	DET
gujaf-358	67	39	areas	area	NOUN
gujaf-358	67	40	of	of	ADP
gujaf-358	67	41	accounting	accounting	NOUN
gujaf-358	67	42	and	and	CCONJ
gujaf-358	67	43	finance	finance	NOUN
gujaf-358	67	44	for	for	ADP
gujaf-358	67	45	publication	publication	NOUN
gujaf-358	67	46	which	which	PRON
gujaf-358	67	47	include	include	VERB
gujaf-358	67	48	:	:	PUNCT
gujaf-358	67	49	accounting	accounting	NOUN
gujaf-358	67	50	standards	standard	NOUN
gujaf-358	67	51	,	,	PUNCT
gujaf-358	67	52	accounting	account	VERB
gujaf-358	67	53	information	information	NOUN
gujaf-358	67	54	system	system	NOUN
gujaf-358	67	55	,	,	PUNCT
gujaf-358	67	56	financial	financial	ADJ
gujaf-358	67	57	reporting	reporting	NOUN
gujaf-358	67	58	,	,	PUNCT
gujaf-358	67	59	earnings	earning	NOUN
gujaf-358	67	60	management	management	NOUN
gujaf-358	67	61	,	,	PUNCT
gujaf-358	67	62	,	,	PUNCT
gujaf-358	67	63	auditing	auditing	NOUN
gujaf-358	67	64	and	and	CCONJ
gujaf-358	67	65	investigation	investigation	NOUN
gujaf-358	67	66	,	,	PUNCT
gujaf-358	67	67	auditing	auditing	NOUN
gujaf-358	67	68	and	and	CCONJ
gujaf-358	67	69	standards	standard	NOUN
gujaf-358	67	70	,	,	PUNCT
gujaf-358	67	71	public	public	ADJ
gujaf-358	67	72	sector	sector	NOUN
gujaf-358	67	73	accounting	accounting	NOUN
gujaf-358	67	74	and	and	CCONJ
gujaf-358	67	75	auditing	auditing	NOUN
gujaf-358	67	76	,	,	PUNCT
gujaf-358	67	77	taxation	taxation	NOUN
gujaf-358	67	78	and	and	CCONJ
gujaf-358	67	79	revenue	revenue	NOUN
gujaf-358	67	80	administration	administration	NOUN
gujaf-358	67	81	,	,	PUNCT
gujaf-358	67	82	corporate	corporate	ADJ
gujaf-358	67	83	governance	governance	NOUN
gujaf-358	67	84	issues	issue	NOUN
gujaf-358	67	85	,	,	PUNCT
gujaf-358	67	86	corporate	corporate	ADJ
gujaf-358	67	87	social	social	ADJ
gujaf-358	67	88	responsibility	responsibility	NOUN
gujaf-358	67	89	,	,	PUNCT
gujaf-358	67	90	sustainability	sustainability	NOUN
gujaf-358	67	91	and	and	CCONJ
gujaf-358	67	92	environmental	environmental	ADJ
gujaf-358	67	93	reporting	reporting	NOUN
gujaf-358	67	94	issue	issue	NOUN
gujaf-358	67	95	,	,	PUNCT
gujaf-358	67	96	information	information	NOUN
gujaf-358	67	97	and	and	CCONJ
gujaf-358	67	98	communication	communication	NOUN
gujaf-358	67	99	technology	technology	NOUN
gujaf-358	67	100	issues	issue	NOUN
gujaf-358	67	101	,	,	PUNCT
gujaf-358	67	102	bankruptcy	bankruptcy	NOUN
gujaf-358	67	103	prediction	prediction	NOUN
gujaf-358	67	104	,	,	PUNCT
gujaf-358	67	105	corporate	corporate	ADJ
gujaf-358	67	106	finance	finance	NOUN
gujaf-358	67	107	,	,	PUNCT
gujaf-358	67	108	personal	personal	ADJ
gujaf-358	67	109	finance	finance	NOUN
gujaf-358	67	110	,	,	PUNCT
gujaf-358	67	111	merger	merger	NOUN
gujaf-358	67	112	and	and	CCONJ
gujaf-358	67	113	acquisitions	acquisition	NOUN
gujaf-358	67	114	,	,	PUNCT
gujaf-358	67	115	capital	capital	NOUN
gujaf-358	67	116	structure	structure	NOUN
gujaf-358	67	117	,	,	PUNCT
gujaf-358	67	118	working	work	VERB
gujaf-358	67	119	capital	capital	NOUN
gujaf-358	67	120	management	management	NOUN
gujaf-358	67	121	,	,	PUNCT
gujaf-358	67	122	enterprises	enterprise	NOUN
gujaf-358	67	123	risk	risk	NOUN
gujaf-358	67	124	management	management	NOUN
gujaf-358	67	125	,	,	PUNCT
gujaf-358	67	126	entrepreneurship	entrepreneurship	NOUN
gujaf-358	67	127	,	,	PUNCT
gujaf-358	67	128	international	international	ADJ
gujaf-358	67	129	business	business	NOUN
gujaf-358	67	130	accounting	accounting	NOUN
gujaf-358	67	131	and	and	CCONJ
gujaf-358	67	132	finance	finance	NOUN
gujaf-358	67	133	,	,	PUNCT
gujaf-358	67	134	banking	banking	NOUN
gujaf-358	67	135	crises	crisis	NOUN
gujaf-358	67	136	,	,	PUNCT
gujaf-358	67	137	bank	bank	NOUN
gujaf-358	67	138	’s	’s	PART
gujaf-358	67	139	profitability	profitability	NOUN
gujaf-358	67	140	,	,	PUNCT
gujaf-358	67	141	risk	risk	NOUN
gujaf-358	67	142	and	and	CCONJ
gujaf-358	67	143	insurance	insurance	NOUN
gujaf-358	67	144	issue	issue	NOUN
gujaf-358	67	145	,	,	PUNCT
gujaf-358	67	146	islamic	islamic	ADJ
gujaf-358	67	147	finance	finance	NOUN
gujaf-358	67	148	,	,	PUNCT
gujaf-358	67	149	conventional	conventional	ADJ
gujaf-358	67	150	and	and	CCONJ
gujaf-358	67	151	islamic	islamic	ADJ
gujaf-358	67	152	banks	bank	NOUN
gujaf-358	67	153	and	and	CCONJ
gujaf-358	67	154	so	so	ADV
gujaf-358	67	155	forth	forth	ADV
gujaf-358	67	156	.	.	PUNCT
gujaf-358	68	1	guidelines	guideline	NOUN
gujaf-358	68	2	for	for	ADP
gujaf-358	68	3	submission	submission	NOUN
gujaf-358	68	4	and	and	CCONJ
gujaf-358	68	5	manuscript	manuscript	NOUN
gujaf-358	68	6	format	format	VERB
gujaf-358	68	7	the	the	DET
gujaf-358	68	8	submission	submission	NOUN
gujaf-358	68	9	language	language	NOUN
gujaf-358	68	10	is	be	AUX
gujaf-358	68	11	english	english	PROPN
gujaf-358	68	12	and	and	CCONJ
gujaf-358	68	13	must	must	AUX
gujaf-358	68	14	be	be	AUX
gujaf-358	68	15	a	a	DET
gujaf-358	68	16	well	well	ADV
gujaf-358	68	17	-	-	PUNCT
gujaf-358	68	18	researched	research	VERB
gujaf-358	68	19	original	original	ADJ
gujaf-358	68	20	manuscript	manuscript	NOUN
gujaf-358	68	21	that	that	PRON
gujaf-358	68	22	has	have	AUX
gujaf-358	68	23	not	not	PART
gujaf-358	68	24	previously	previously	ADV
gujaf-358	68	25	been	be	AUX
gujaf-358	68	26	submitted	submit	VERB
gujaf-358	68	27	elsewhere	elsewhere	ADV
gujaf-358	68	28	for	for	ADP
gujaf-358	68	29	publication	publication	NOUN
gujaf-358	68	30	.	.	PUNCT
gujaf-358	69	1	the	the	DET
gujaf-358	69	2	paper	paper	NOUN
gujaf-358	69	3	should	should	AUX
gujaf-358	69	4	not	not	PART
gujaf-358	69	5	exceed	exceed	VERB
gujaf-358	69	6	more	more	ADJ
gujaf-358	69	7	than	than	ADP
gujaf-358	69	8	15	15	NUM
gujaf-358	69	9	pages	page	NOUN
gujaf-358	69	10	on	on	ADP
gujaf-358	69	11	a4	a4	NOUN
gujaf-358	69	12	type	type	NOUN
gujaf-358	69	13	paper	paper	NOUN
gujaf-358	69	14	in	in	ADP
gujaf-358	69	15	ms	ms	ADJ
gujaf-358	69	16	-	-	PUNCT
gujaf-358	69	17	word	word	NOUN
gujaf-358	69	18	format	format	NOUN
gujaf-358	69	19	,	,	PUNCT
gujaf-358	69	20	1.5	1.5	NUM
gujaf-358	69	21	-	-	PUNCT
gujaf-358	69	22	line	line	NOUN
gujaf-358	69	23	spacing	spacing	NOUN
gujaf-358	69	24	,	,	PUNCT
gujaf-358	69	25	12	12	NUM
gujaf-358	69	26	font	font	NOUN
gujaf-358	69	27	size	size	NOUN
gujaf-358	69	28	in	in	ADP
gujaf-358	69	29	times	time	NOUN
gujaf-358	69	30	new	new	ADJ
gujaf-358	69	31	roman	roman	NOUN
gujaf-358	69	32	.	.	PUNCT
gujaf-358	70	1	manuscript	manuscript	NOUN
gujaf-358	70	2	should	should	AUX
gujaf-358	70	3	be	be	AUX
gujaf-358	70	4	tested	test	VERB
gujaf-358	70	5	for	for	ADP
gujaf-358	70	6	plagiarism	plagiarism	NOUN
gujaf-358	70	7	before	before	ADP
gujaf-358	70	8	submission	submission	NOUN
gujaf-358	70	9	,	,	PUNCT
gujaf-358	70	10	as	as	SCONJ
gujaf-358	70	11	the	the	DET
gujaf-358	70	12	maximum	maximum	ADJ
gujaf-358	70	13	similarity	similarity	NOUN
gujaf-358	70	14	index	index	NOUN
gujaf-358	70	15	acceptable	acceptable	ADJ
gujaf-358	70	16	by	by	ADP
gujaf-358	70	17	gujaf	gujaf	NOUN
gujaf-358	70	18	is	be	AUX
gujaf-358	70	19	25	25	NUM
gujaf-358	70	20	percent	percent	NOUN
gujaf-358	70	21	.	.	PUNCT
gujaf-358	71	1	furthermore	furthermore	ADV
gujaf-358	71	2	,	,	PUNCT
gujaf-358	71	3	the	the	DET
gujaf-358	71	4	length	length	NOUN
gujaf-358	71	5	of	of	ADP
gujaf-358	71	6	a	a	DET
gujaf-358	71	7	complete	complete	ADJ
gujaf-358	71	8	article	article	NOUN
gujaf-358	71	9	should	should	AUX
gujaf-358	71	10	not	not	PART
gujaf-358	71	11	exceed	exceed	VERB
gujaf-358	71	12	5000	5000	NUM
gujaf-358	71	13	words	word	NOUN
gujaf-358	71	14	including	include	VERB
gujaf-358	71	15	an	an	DET
gujaf-358	71	16	abstract	abstract	NOUN
gujaf-358	71	17	of	of	ADP
gujaf-358	71	18	not	not	PART
gujaf-358	71	19	more	more	ADJ
gujaf-358	71	20	than	than	ADP
gujaf-358	71	21	250	250	NUM
gujaf-358	71	22	words	word	NOUN
gujaf-358	71	23	with	with	ADP
gujaf-358	71	24	a	a	DET
gujaf-358	71	25	minimum	minimum	NOUN
gujaf-358	71	26	of	of	ADP
gujaf-358	71	27	four	four	NUM
gujaf-358	71	28	key	key	ADJ
gujaf-358	71	29	words	word	NOUN
gujaf-358	71	30	immediately	immediately	ADV
gujaf-358	71	31	after	after	ADP
gujaf-358	71	32	the	the	DET
gujaf-358	71	33	abstract	abstract	NOUN
gujaf-358	71	34	.	.	PUNCT
gujaf-358	72	1	all	all	DET
gujaf-358	72	2	references	reference	NOUN
gujaf-358	72	3	including	include	VERB
gujaf-358	72	4	in	in	ADP
gujaf-358	72	5	text	text	NOUN
gujaf-358	72	6	citation	citation	NOUN
gujaf-358	72	7	and	and	CCONJ
gujaf-358	72	8	reference	reference	NOUN
gujaf-358	72	9	list	list	NOUN
gujaf-358	72	10	,	,	PUNCT
gujaf-358	72	11	tables	table	NOUN
gujaf-358	72	12	and	and	CCONJ
gujaf-358	72	13	figures	figure	NOUN
gujaf-358	72	14	should	should	AUX
gujaf-358	72	15	be	be	AUX
gujaf-358	72	16	in	in	ADP
gujaf-358	72	17	line	line	NOUN
gujaf-358	72	18	with	with	ADP
gujaf-358	72	19	apa	apa	PROPN
gujaf-358	72	20	7th	7th	PROPN
gujaf-358	72	21	edition	edition	NOUN
gujaf-358	72	22	publication	publication	NOUN
gujaf-358	72	23	manual	manual	NOUN
gujaf-358	72	24	.	.	PUNCT
gujaf-358	73	1	finally	finally	ADV
gujaf-358	73	2	,	,	PUNCT
gujaf-358	73	3	manuscript	manuscript	NOUN
gujaf-358	73	4	should	should	AUX
gujaf-358	73	5	be	be	AUX
gujaf-358	73	6	send	send	VERB
gujaf-358	73	7	to	to	ADP
gujaf-358	73	8	our	our	PRON
gujaf-358	73	9	email	email	NOUN
gujaf-358	73	10	address	address	NOUN
gujaf-358	73	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-358	73	12	and	and	CCONJ
gujaf-358	73	13	a	a	DET
gujaf-358	73	14	copy	copy	NOUN
gujaf-358	73	15	to	to	ADP
gujaf-358	73	16	our	our	PRON
gujaf-358	73	17	website	website	NOUN
gujaf-358	73	18	on	on	ADP
gujaf-358	73	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-358	73	20	gusau	gusau	PROPN
gujaf-358	73	21	journal	journal	NOUN
gujaf-358	73	22	of	of	ADP
gujaf-358	73	23	accounting	accounting	NOUN
gujaf-358	73	24	and	and	CCONJ
gujaf-358	73	25	finance	finance	NOUN
gujaf-358	73	26	,	,	PUNCT
gujaf-358	73	27	vol	vol	NOUN
gujaf-358	73	28	.	.	PROPN
gujaf-358	73	29	5	5	NUM
gujaf-358	73	30	,	,	PUNCT
gujaf-358	73	31	issue	issue	NOUN
gujaf-358	73	32	2	2	NUM
gujaf-358	73	33	,	,	PUNCT
gujaf-358	73	34	october	october	PROPN
gujaf-358	73	35	,	,	PUNCT
gujaf-358	73	36	2024	2024	NUM
gujaf-358	73	37	vii	vii	PROPN
gujaf-358	73	38	publication	publication	NOUN
gujaf-358	73	39	procedure	procedure	NOUN
gujaf-358	73	40	after	after	ADP
gujaf-358	73	41	receiving	receive	VERB
gujaf-358	73	42	a	a	DET
gujaf-358	73	43	manuscript	manuscript	NOUN
gujaf-358	73	44	that	that	PRON
gujaf-358	73	45	is	be	AUX
gujaf-358	73	46	within	within	ADP
gujaf-358	73	47	the	the	DET
gujaf-358	73	48	similarity	similarity	NOUN
gujaf-358	73	49	index	index	NOUN
gujaf-358	73	50	threshold	threshold	NOUN
gujaf-358	73	51	,	,	PUNCT
gujaf-358	73	52	a	a	DET
gujaf-358	73	53	confirmation	confirmation	NOUN
gujaf-358	73	54	email	email	NOUN
gujaf-358	73	55	will	will	AUX
gujaf-358	73	56	be	be	AUX
gujaf-358	73	57	send	send	VERB
gujaf-358	73	58	together	together	ADV
gujaf-358	73	59	with	with	ADP
gujaf-358	73	60	a	a	DET
gujaf-358	73	61	request	request	NOUN
gujaf-358	73	62	to	to	PART
gujaf-358	73	63	pay	pay	VERB
gujaf-358	73	64	a	a	DET
gujaf-358	73	65	review	review	NOUN
gujaf-358	73	66	proceeding	proceeding	NOUN
gujaf-358	73	67	fee	fee	NOUN
gujaf-358	73	68	.	.	PUNCT
gujaf-358	74	1	at	at	ADP
gujaf-358	74	2	this	this	DET
gujaf-358	74	3	point	point	NOUN
gujaf-358	74	4	,	,	PUNCT
gujaf-358	74	5	the	the	DET
gujaf-358	74	6	editorial	editorial	ADJ
gujaf-358	74	7	board	board	NOUN
gujaf-358	74	8	will	will	AUX
gujaf-358	74	9	take	take	VERB
gujaf-358	74	10	a	a	DET
gujaf-358	74	11	decision	decision	NOUN
gujaf-358	74	12	on	on	ADP
gujaf-358	74	13	accepting	accept	VERB
gujaf-358	74	14	,	,	PUNCT
gujaf-358	74	15	rejecting	reject	VERB
gujaf-358	74	16	or	or	CCONJ
gujaf-358	74	17	making	make	VERB
gujaf-358	74	18	a	a	DET
gujaf-358	74	19	resubmission	resubmission	NOUN
gujaf-358	74	20	of	of	ADP
gujaf-358	74	21	the	the	DET
gujaf-358	74	22	manuscript	manuscript	NOUN
gujaf-358	74	23	based	base	VERB
gujaf-358	74	24	on	on	ADP
gujaf-358	74	25	the	the	DET
gujaf-358	74	26	outcome	outcome	NOUN
gujaf-358	74	27	of	of	ADP
gujaf-358	74	28	the	the	DET
gujaf-358	74	29	double	double	ADJ
gujaf-358	74	30	-	-	PUNCT
gujaf-358	74	31	blind	blind	ADJ
gujaf-358	74	32	peer	peer	NOUN
gujaf-358	74	33	review	review	NOUN
gujaf-358	74	34	.	.	PUNCT
gujaf-358	75	1	those	those	DET
gujaf-358	75	2	authors	author	NOUN
gujaf-358	75	3	whose	whose	DET
gujaf-358	75	4	manuscript	manuscript	NOUN
gujaf-358	75	5	were	be	AUX
gujaf-358	75	6	accepted	accept	VERB
gujaf-358	75	7	for	for	ADP
gujaf-358	75	8	publication	publication	NOUN
gujaf-358	75	9	will	will	AUX
gujaf-358	75	10	be	be	AUX
gujaf-358	75	11	asked	ask	VERB
gujaf-358	75	12	to	to	PART
gujaf-358	75	13	pay	pay	VERB
gujaf-358	75	14	a	a	DET
gujaf-358	75	15	publication	publication	NOUN
gujaf-358	75	16	fee	fee	NOUN
gujaf-358	75	17	,	,	PUNCT
gujaf-358	75	18	after	after	ADP
gujaf-358	75	19	effecting	effect	VERB
gujaf-358	75	20	all	all	DET
gujaf-358	75	21	suggested	suggest	VERB
gujaf-358	75	22	corrections	correction	NOUN
gujaf-358	75	23	and	and	CCONJ
gujaf-358	75	24	changes	change	NOUN
gujaf-358	75	25	made	make	VERB
gujaf-358	75	26	on	on	ADP
gujaf-358	75	27	the	the	DET
gujaf-358	75	28	manuscript	manuscript	NOUN
gujaf-358	75	29	.	.	PUNCT
gujaf-358	76	1	all	all	DET
gujaf-358	76	2	corrected	correct	VERB
gujaf-358	76	3	papers	paper	NOUN
gujaf-358	76	4	returned	return	VERB
gujaf-358	76	5	within	within	ADP
gujaf-358	76	6	the	the	DET
gujaf-358	76	7	specified	specify	VERB
gujaf-358	76	8	time	time	NOUN
gujaf-358	76	9	frame	frame	NOUN
gujaf-358	76	10	will	will	AUX
gujaf-358	76	11	be	be	AUX
gujaf-358	76	12	published	publish	VERB
gujaf-358	76	13	in	in	ADP
gujaf-358	76	14	that	that	DET
gujaf-358	76	15	issue	issue	NOUN
gujaf-358	76	16	.	.	PUNCT
gujaf-358	77	1	payment	payment	NOUN
gujaf-358	77	2	details	detail	NOUN
gujaf-358	77	3	bank	bank	NOUN
gujaf-358	77	4	:	:	PUNCT
gujaf-358	77	5	fcmb	fcmb	PROPN
gujaf-358	77	6	account	account	PROPN
gujaf-358	77	7	number	number	NOUN
gujaf-358	77	8	:	:	PUNCT
gujaf-358	77	9	7278465011	7278465011	NUM
gujaf-358	77	10	account	account	NOUN
gujaf-358	77	11	name	name	NOUN
gujaf-358	77	12	:	:	PUNCT
gujaf-358	77	13	gusau	gusau	PROPN
gujaf-358	77	14	journal	journal	NOUN
gujaf-358	77	15	of	of	ADP
gujaf-358	77	16	accounting	accounting	NOUN
gujaf-358	77	17	and	and	CCONJ
gujaf-358	77	18	finance	finance	NOUN
gujaf-358	77	19	for	for	ADP
gujaf-358	77	20	inquiry	inquiry	NOUN
gujaf-358	77	21	,	,	PUNCT
gujaf-358	77	22	contact	contact	PROPN
gujaf-358	77	23	dr	dr	PROPN
gujaf-358	77	24	.	.	PROPN
gujaf-358	77	25	a.u	a.u	PROPN
gujaf-358	77	26	.	.	PROPN
gujaf-358	77	27	farouk	farouk	PROPN
gujaf-358	77	28	department	department	PROPN
gujaf-358	77	29	of	of	ADP
gujaf-358	77	30	accounting	accounting	NOUN
gujaf-358	77	31	and	and	CCONJ
gujaf-358	77	32	finance	finance	NOUN
gujaf-358	77	33	,	,	PUNCT
gujaf-358	77	34	federal	federal	ADJ
gujaf-358	77	35	university	university	NOUN
gujaf-358	77	36	gusau	gusau	PROPN
gujaf-358	77	37	,	,	PUNCT
gujaf-358	77	38	zamfara	zamfara	PROPN
gujaf-358	77	39	state	state	PROPN
gujaf-358	77	40	.	.	PUNCT
gujaf-358	78	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-358	79	1	+2348069393824	+2348069393824	PRON
gujaf-358	79	2	for	for	ADP
gujaf-358	79	3	more	more	ADJ
gujaf-358	79	4	information	information	NOUN
gujaf-358	79	5	,	,	PUNCT
gujaf-358	79	6	contact	contact	VERB
gujaf-358	79	7	the	the	DET
gujaf-358	79	8	editor	editor	NOUN
gujaf-358	79	9	-	-	PUNCT
gujaf-358	79	10	in	in	ADP
gujaf-358	79	11	-	-	PUNCT
gujaf-358	79	12	chief	chief	NOUN
gujaf-358	79	13	on	on	ADP
gujaf-358	79	14	+2348067766435	+2348067766435	NUM
gujaf-358	79	15	the	the	DET
gujaf-358	79	16	associate	associate	ADJ
gujaf-358	79	17	editor	editor	NOUN
gujaf-358	79	18	on	on	ADP
gujaf-358	79	19	+2348036057525	+2348036057525	NUM
gujaf-358	79	20	or	or	CCONJ
gujaf-358	79	21	visit	visit	VERB
gujaf-358	79	22	our	our	PRON
gujaf-358	79	23	website	website	NOUN
gujaf-358	79	24	on	on	ADP
gujaf-358	79	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-358	79	26	or	or	CCONJ
gujaf-358	79	27	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-358	79	28	gusau	gusau	ADJ
gujaf-358	79	29	journal	journal	NOUN
gujaf-358	79	30	of	of	ADP
gujaf-358	79	31	accounting	accounting	NOUN
gujaf-358	79	32	and	and	CCONJ
gujaf-358	79	33	finance	finance	NOUN
gujaf-358	79	34	,	,	PUNCT
gujaf-358	79	35	vol	vol	NOUN
gujaf-358	79	36	.	.	PROPN
gujaf-358	79	37	5	5	NUM
gujaf-358	79	38	,	,	PUNCT
gujaf-358	79	39	issue	issue	NOUN
gujaf-358	79	40	2	2	NUM
gujaf-358	79	41	,	,	PUNCT
gujaf-358	79	42	october	october	PROPN
gujaf-358	79	43	,	,	PUNCT
gujaf-358	79	44	2024	2024	NUM
gujaf-358	79	45	viii	viii	NOUN
gujaf-358	79	46	table	table	NOUN
gujaf-358	79	47	of	of	ADP
gujaf-358	79	48	contents	content	NOUN
gujaf-358	79	49	the	the	DET
gujaf-358	79	50	impact	impact	NOUN
gujaf-358	79	51	of	of	ADP
gujaf-358	79	52	gender	gender	NOUN
gujaf-358	79	53	diversity	diversity	NOUN
gujaf-358	79	54	on	on	ADP
gujaf-358	79	55	earnings	earning	NOUN
gujaf-358	79	56	quality	quality	NOUN
gujaf-358	79	57	of	of	ADP
gujaf-358	79	58	listed	list	VERB
gujaf-358	79	59	financial	financial	ADJ
gujaf-358	79	60	services	service	NOUN
gujaf-358	79	61	firms	firm	NOUN
gujaf-358	79	62	in	in	ADP
gujaf-358	79	63	nigeria	nigeria	PROPN
gujaf-358	79	64	:	:	PUNCT
gujaf-358	79	65	analysis	analysis	NOUN
gujaf-358	79	66	of	of	ADP
gujaf-358	79	67	two	two	NUM
gujaf-358	79	68	-	-	PUNCT
gujaf-358	79	69	stage	stage	NOUN
gujaf-358	79	70	least	least	ADJ
gujaf-358	79	71	squares	square	NOUN
gujaf-358	79	72	joseph	joseph	PROPN
gujaf-358	79	73	olorunfemi	olorunfemi	PROPN
gujaf-358	79	74	akande	akande	PROPN
gujaf-358	79	75	,	,	PUNCT
gujaf-358	79	76	phd	phd	NOUN
gujaf-358	79	77	.......................................................................................	.......................................................................................	PUNCT
gujaf-358	80	1	1	1	NUM
gujaf-358	80	2	-	-	SYM
gujaf-358	80	3	18	18	NUM
gujaf-358	80	4	the	the	DET
gujaf-358	80	5	impact	impact	NOUN
gujaf-358	80	6	of	of	ADP
gujaf-358	80	7	audit	audit	NOUN
gujaf-358	80	8	quality	quality	NOUN
gujaf-358	80	9	on	on	ADP
gujaf-358	80	10	firm	firm	NOUN
gujaf-358	80	11	’s	’s	PART
gujaf-358	80	12	performance	performance	NOUN
gujaf-358	80	13	of	of	ADP
gujaf-358	80	14	listed	list	VERB
gujaf-358	80	15	consumer	consumer	NOUN
gujaf-358	80	16	goods	good	NOUN
gujaf-358	80	17	firms	firm	NOUN
gujaf-358	80	18	in	in	ADP
gujaf-358	80	19	nigeria	nigeria	PROPN
gujaf-358	80	20	fatima	fatima	PROPN
gujaf-358	80	21	shehu	shehu	PROPN
gujaf-358	80	22	giwa	giwa	PROPN
gujaf-358	80	23	,	,	PUNCT
gujaf-358	80	24	prof	prof	PROPN
gujaf-358	80	25	.	.	PUNCT
gujaf-358	81	1	benjamin	benjamin	PROPN
gujaf-358	81	2	kumai	kumai	PROPN
gujaf-358	81	3	gugong	gugong	PROPN
gujaf-358	81	4	,	,	PUNCT
gujaf-358	81	5	gloria	gloria	PROPN
gujaf-358	81	6	pam	pam	PROPN
gujaf-358	81	7	dachomo	dachomo	PROPN
gujaf-358	81	8	..................	..................	PROPN
gujaf-358	81	9	19	19	NUM
gujaf-358	81	10	-	-	SYM
gujaf-358	81	11	33	33	NUM
gujaf-358	81	12	women	woman	NOUN
gujaf-358	81	13	in	in	ADP
gujaf-358	81	14	top	top	ADJ
gujaf-358	81	15	echelon	echelon	NOUN
gujaf-358	81	16	positions	position	NOUN
gujaf-358	81	17	and	and	CCONJ
gujaf-358	81	18	their	their	PRON
gujaf-358	81	19	effects	effect	NOUN
gujaf-358	81	20	on	on	ADP
gujaf-358	81	21	carbon	carbon	NOUN
gujaf-358	81	22	emission	emission	NOUN
gujaf-358	81	23	disclosure	disclosure	NOUN
gujaf-358	81	24	:	:	PUNCT
gujaf-358	81	25	evidence	evidence	NOUN
gujaf-358	81	26	from	from	ADP
gujaf-358	81	27	an	an	DET
gujaf-358	81	28	emerging	emerge	VERB
gujaf-358	81	29	nation	nation	NOUN
gujaf-358	81	30	.	.	PUNCT
gujaf-358	81	31	saheed	sahee	VERB
gujaf-358	81	32	olanrewaju	olanrewaju	ADJ
gujaf-358	81	33	issa	issa	ADJ
gujaf-358	81	34	,	,	PUNCT
gujaf-358	81	35	abdulkadri	abdulkadri	PROPN
gujaf-358	81	36	toyin	toyin	NOUN
gujaf-358	81	37	alabi	alabi	NOUN
gujaf-358	81	38	,	,	PUNCT
gujaf-358	81	39	abdulbaki	abdulbaki	PROPN
gujaf-358	81	40	teniola	teniola	PROPN
gujaf-358	81	41	ubandawaki	ubandawaki	PROPN
gujaf-358	81	42	........	........	PUNCT
gujaf-358	81	43	34	34	NUM
gujaf-358	81	44	-	-	SYM
gujaf-358	81	45	47	47	NUM
gujaf-358	81	46	ceo	ceo	NOUN
gujaf-358	81	47	characteristics	characteristic	NOUN
gujaf-358	81	48	and	and	CCONJ
gujaf-358	81	49	financial	financial	ADJ
gujaf-358	81	50	performance	performance	NOUN
gujaf-358	81	51	of	of	ADP
gujaf-358	81	52	listed	list	VERB
gujaf-358	81	53	dmbs	dmb	NOUN
gujaf-358	81	54	in	in	ADP
gujaf-358	81	55	nigeria	nigeria	PROPN
gujaf-358	81	56	florence	florence	PROPN
gujaf-358	81	57	bosede	bosede	PROPN
gujaf-358	81	58	ajagbonna	ajagbonna	NOUN
gujaf-358	81	59	,	,	PUNCT
gujaf-358	81	60	benjamin	benjamin	PROPN
gujaf-358	81	61	kumai	kumai	PROPN
gujaf-358	81	62	gugong	gugong	PROPN
gujaf-358	81	63	,	,	PUNCT
gujaf-358	81	64	augustine	augustine	PROPN
gujaf-358	81	65	ayuba	ayuba	PROPN
gujaf-358	81	66	,	,	PUNCT
gujaf-358	81	67	idris	idris	PROPN
gujaf-358	81	68	mohammed	mohammed	PROPN
gujaf-358	81	69	,	,	PUNCT
gujaf-358	81	70	isuwa	isuwa	PROPN
gujaf-358	81	71	dauda	dauda	NOUN
gujaf-358	81	72	........................................................................................................................	........................................................................................................................	PROPN
gujaf-358	81	73	48	48	NUM
gujaf-358	81	74	-	-	SYM
gujaf-358	81	75	69	69	NUM
gujaf-358	81	76	post	post	NOUN
gujaf-358	81	77	covid-19	covid-19	PROPN
gujaf-358	81	78	pandemic	pandemic	ADJ
gujaf-358	81	79	:	:	PUNCT
gujaf-358	81	80	comparative	comparative	ADJ
gujaf-358	81	81	study	study	NOUN
gujaf-358	81	82	in	in	ADP
gujaf-358	81	83	the	the	DET
gujaf-358	81	84	value	value	NOUN
gujaf-358	81	85	relevance	relevance	NOUN
gujaf-358	81	86	of	of	ADP
gujaf-358	81	87	accounting	accounting	NOUN
gujaf-358	81	88	information	information	NOUN
gujaf-358	81	89	between	between	ADP
gujaf-358	81	90	listed	list	VERB
gujaf-358	81	91	manufacturing	manufacturing	NOUN
gujaf-358	81	92	firms	firm	NOUN
gujaf-358	81	93	and	and	CCONJ
gujaf-358	81	94	listed	list	VERB
gujaf-358	81	95	service	service	NOUN
gujaf-358	81	96	firms	firm	NOUN
gujaf-358	81	97	in	in	ADP
gujaf-358	81	98	nigeria	nigeria	PROPN
gujaf-358	81	99	abbas	abbas	PROPN
gujaf-358	81	100	,	,	PUNCT
gujaf-358	81	101	abdulrahman	abdulrahman	NOUN
gujaf-358	81	102	ngadi	ngadi	PROPN
gujaf-358	81	103	,	,	PUNCT
gujaf-358	81	104	abubakar	abubakar	PROPN
gujaf-358	81	105	,	,	PUNCT
gujaf-358	81	106	aliyu	aliyu	PROPN
gujaf-358	81	107	,	,	PUNCT
gujaf-358	81	108	abdu	abdu	PROPN
gujaf-358	81	109	,	,	PUNCT
gujaf-358	81	110	abubakar	abubakar	PROPN
gujaf-358	81	111	.................................................	.................................................	PUNCT
gujaf-358	82	1	70	70	NUM
gujaf-358	82	2	-	-	SYM
gujaf-358	82	3	87	87	NUM
gujaf-358	82	4	environmental	environmental	ADJ
gujaf-358	82	5	and	and	CCONJ
gujaf-358	82	6	social	social	ADJ
gujaf-358	82	7	information	information	NOUN
gujaf-358	82	8	disclosure	disclosure	NOUN
gujaf-358	82	9	quality	quality	NOUN
gujaf-358	82	10	and	and	CCONJ
gujaf-358	82	11	financial	financial	ADJ
gujaf-358	82	12	performance	performance	NOUN
gujaf-358	82	13	of	of	ADP
gujaf-358	82	14	listed	list	VERB
gujaf-358	82	15	manufacturing	manufacturing	NOUN
gujaf-358	82	16	companies	company	NOUN
gujaf-358	82	17	in	in	ADP
gujaf-358	82	18	nigeria	nigeria	PROPN
gujaf-358	82	19	.	.	PUNCT
gujaf-358	82	20	:	:	PUNCT
gujaf-358	82	21	saka	saka	PROPN
gujaf-358	82	22	tunde	tunde	PROPN
gujaf-358	82	23	abdulsalam	abdulsalam	PROPN
gujaf-358	82	24	,	,	PUNCT
gujaf-358	82	25	ph.d	ph.d	PROPN
gujaf-358	82	26	..........................	..........................	PUNCT
gujaf-358	83	1	88	88	NUM
gujaf-358	83	2	-	-	SYM
gujaf-358	83	3	108	108	NUM
gujaf-358	83	4	the	the	DET
gujaf-358	83	5	impact	impact	NOUN
gujaf-358	83	6	of	of	ADP
gujaf-358	83	7	corporate	corporate	ADJ
gujaf-358	83	8	social	social	ADJ
gujaf-358	83	9	responsibility	responsibility	NOUN
gujaf-358	83	10	on	on	ADP
gujaf-358	83	11	bank	bank	NOUN
gujaf-358	83	12	performance	performance	NOUN
gujaf-358	83	13	in	in	ADP
gujaf-358	83	14	nigeria	nigeria	PROPN
gujaf-358	83	15	ibrahim	ibrahim	PROPN
gujaf-358	83	16	yinka	yinka	PROPN
gujaf-358	83	17	agbeyinka	agbeyinka	PROPN
gujaf-358	83	18	.................................................................................................	.................................................................................................	PUNCT
gujaf-358	84	1	109	109	NUM
gujaf-358	84	2	-	-	SYM
gujaf-358	84	3	123	123	NUM
gujaf-358	84	4	the	the	DET
gujaf-358	84	5	impact	impact	NOUN
gujaf-358	84	6	of	of	ADP
gujaf-358	84	7	firm	firm	ADJ
gujaf-358	84	8	characteristics	characteristic	NOUN
gujaf-358	84	9	on	on	ADP
gujaf-358	84	10	accruals	accrual	NOUN
gujaf-358	84	11	and	and	CCONJ
gujaf-358	84	12	real	real	ADJ
gujaf-358	84	13	earnings	earning	NOUN
gujaf-358	84	14	management	management	NOUN
gujaf-358	84	15	of	of	ADP
gujaf-358	84	16	listed	list	VERB
gujaf-358	84	17	manufacturing	manufacturing	NOUN
gujaf-358	84	18	firms	firm	NOUN
gujaf-358	84	19	in	in	ADP
gujaf-358	84	20	nigeria	nigeria	PROPN
gujaf-358	84	21	:	:	PUNCT
gujaf-358	85	1	muhammad	muhammad	PROPN
gujaf-358	85	2	,	,	PUNCT
gujaf-358	85	3	aisha	aisha	PROPN
gujaf-358	85	4	chado	chado	PROPN
gujaf-358	85	5	.........................................	.........................................	PUNCT
gujaf-358	86	1	124	124	NUM
gujaf-358	86	2	-	-	SYM
gujaf-358	86	3	142	142	NUM
gujaf-358	86	4	the	the	DET
gujaf-358	86	5	impact	impact	NOUN
gujaf-358	86	6	of	of	ADP
gujaf-358	86	7	esg	esg	NOUN
gujaf-358	86	8	practices	practice	NOUN
gujaf-358	86	9	on	on	ADP
gujaf-358	86	10	the	the	DET
gujaf-358	86	11	risk	risk	NOUN
gujaf-358	86	12	portfolio	portfolio	NOUN
gujaf-358	86	13	of	of	ADP
gujaf-358	86	14	listed	list	VERB
gujaf-358	86	15	oil	oil	NOUN
gujaf-358	86	16	and	and	CCONJ
gujaf-358	86	17	gas	gas	NOUN
gujaf-358	86	18	firms	firm	NOUN
gujaf-358	86	19	in	in	ADP
gujaf-358	86	20	nigeria	nigeria	PROPN
gujaf-358	86	21	using	use	VERB
gujaf-358	86	22	a	a	DET
gujaf-358	86	23	multilayered	multilayered	ADJ
gujaf-358	86	24	criterion	criterion	NOUN
gujaf-358	86	25	:	:	PUNCT
gujaf-358	86	26	joseph	joseph	PROPN
gujaf-358	86	27	olorunfemi	olorunfemi	ADP
gujaf-358	86	28	akande	akande	PROPN
gujaf-358	86	29	..................................................	..................................................	PUNCT
gujaf-358	87	1	143	143	NUM
gujaf-358	87	2	-	-	SYM
gujaf-358	87	3	155	155	NUM
gujaf-358	87	4	effect	effect	NOUN
gujaf-358	87	5	of	of	ADP
gujaf-358	87	6	selected	select	VERB
gujaf-358	87	7	macroeconomic	macroeconomic	ADJ
gujaf-358	87	8	variables	variable	NOUN
gujaf-358	87	9	on	on	ADP
gujaf-358	87	10	stock	stock	NOUN
gujaf-358	87	11	market	market	NOUN
gujaf-358	87	12	volatility	volatility	NOUN
gujaf-358	87	13	in	in	ADP
gujaf-358	87	14	nigeria	nigeria	PROPN
gujaf-358	87	15	hauwa	hauwa	ADJ
gujaf-358	87	16	bayero	bayero	PROPN
gujaf-358	87	17	tijjani	tijjani	NOUN
gujaf-358	87	18	,	,	PUNCT
gujaf-358	87	19	prof	prof	PROPN
gujaf-358	87	20	sheikh	sheikh	PROPN
gujaf-358	87	21	ahmad	ahmad	PROPN
gujaf-358	87	22	abdullahi	abdullahi	PROPN
gujaf-358	87	23	,	,	PUNCT
gujaf-358	87	24	dr	dr	PROPN
gujaf-358	87	25	ibrahim	ibrahim	PROPN
gujaf-358	87	26	mohammed	mohammed	PROPN
gujaf-358	87	27	,	,	PUNCT
gujaf-358	87	28	dr	dr	PROPN
gujaf-358	87	29	isma’il	isma’il	PROPN
gujaf-358	87	30	tijjani	tijjani	PROPN
gujaf-358	87	31	idris	idris	PROPN
gujaf-358	87	32	....................................................................................................................	....................................................................................................................	PROPN
gujaf-358	88	1	156	156	NUM
gujaf-358	88	2	-	-	SYM
gujaf-358	88	3	171	171	NUM
gujaf-358	88	4	moderating	moderate	VERB
gujaf-358	88	5	effect	effect	NOUN
gujaf-358	88	6	of	of	ADP
gujaf-358	88	7	audit	audit	NOUN
gujaf-358	88	8	quality	quality	NOUN
gujaf-358	88	9	on	on	ADP
gujaf-358	88	10	value	value	NOUN
gujaf-358	88	11	relevance	relevance	NOUN
gujaf-358	88	12	of	of	ADP
gujaf-358	88	13	fair	fair	ADJ
gujaf-358	88	14	value	value	NOUN
gujaf-358	88	15	measurements	measurement	NOUN
gujaf-358	88	16	hierarchy	hierarchy	NOUN
gujaf-358	88	17	of	of	ADP
gujaf-358	88	18	listed	list	VERB
gujaf-358	88	19	financial	financial	ADJ
gujaf-358	88	20	services	service	NOUN
gujaf-358	88	21	companies	company	NOUN
gujaf-358	88	22	:	:	PUNCT
gujaf-358	88	23	tesleem	tesleem	VERB
gujaf-358	88	24	olayinka	olayinka	ADJ
gujaf-358	88	25	adeyemi	adeyemi	ADV
gujaf-358	88	26	.........................	.........................	PUNCT
gujaf-358	88	27	172	172	NUM
gujaf-358	88	28	-	-	SYM
gujaf-358	88	29	202	202	NUM
gujaf-358	88	30	effect	effect	NOUN
gujaf-358	88	31	of	of	ADP
gujaf-358	88	32	audit	audit	NOUN
gujaf-358	88	33	quality	quality	NOUN
gujaf-358	88	34	attributes	attribute	NOUN
gujaf-358	88	35	and	and	CCONJ
gujaf-358	88	36	ifrs	ifrs	NOUN
gujaf-358	88	37	adoption	adoption	NOUN
gujaf-358	88	38	on	on	ADP
gujaf-358	88	39	financial	financial	ADJ
gujaf-358	88	40	reporting	reporting	NOUN
gujaf-358	88	41	quality	quality	NOUN
gujaf-358	88	42	of	of	ADP
gujaf-358	88	43	listed	list	VERB
gujaf-358	88	44	manufacturing	manufacturing	NOUN
gujaf-358	88	45	firms	firm	NOUN
gujaf-358	88	46	in	in	ADP
gujaf-358	88	47	nigeria	nigeria	PROPN
gujaf-358	88	48	:	:	PUNCT
gujaf-358	88	49	muhammad	muhammad	PROPN
gujaf-358	88	50	,	,	PUNCT
gujaf-358	88	51	aisha	aisha	PROPN
gujaf-358	88	52	chado	chado	PROPN
gujaf-358	88	53	......................................	......................................	PUNCT
gujaf-358	88	54	203	203	NUM
gujaf-358	88	55	-	-	SYM
gujaf-358	88	56	221	221	NUM
gujaf-358	88	57	electronic	electronic	ADJ
gujaf-358	88	58	banking	banking	NOUN
gujaf-358	88	59	and	and	CCONJ
gujaf-358	88	60	performance	performance	NOUN
gujaf-358	88	61	of	of	ADP
gujaf-358	88	62	banking	banking	NOUN
gujaf-358	88	63	sector	sector	NOUN
gujaf-358	88	64	in	in	ADP
gujaf-358	88	65	nigeria	nigeria	PROPN
gujaf-358	88	66	kayode	kayode	PROPN
gujaf-358	88	67	david	david	PROPN
gujaf-358	88	68	kolawole	kolawole	PROPN
gujaf-358	88	69	................................................................................................	................................................................................................	PUNCT
gujaf-358	88	70	222	222	NUM
gujaf-358	88	71	-	-	SYM
gujaf-358	88	72	234	234	NUM
gujaf-358	88	73	gusau	gusau	ADJ
gujaf-358	88	74	journal	journal	NOUN
gujaf-358	88	75	of	of	ADP
gujaf-358	88	76	accounting	accounting	NOUN
gujaf-358	88	77	and	and	CCONJ
gujaf-358	88	78	finance	finance	NOUN
gujaf-358	88	79	,	,	PUNCT
gujaf-358	88	80	vol	vol	NOUN
gujaf-358	88	81	.	.	PROPN
gujaf-358	88	82	5	5	NUM
gujaf-358	88	83	,	,	PUNCT
gujaf-358	88	84	issue	issue	NOUN
gujaf-358	88	85	2	2	NUM
gujaf-358	88	86	,	,	PUNCT
gujaf-358	88	87	october	october	PROPN
gujaf-358	88	88	,	,	PUNCT
gujaf-358	88	89	2024	2024	NUM
gujaf-358	88	90	ix	ix	VERB
gujaf-358	88	91	do	do	AUX
gujaf-358	88	92	audit	audit	NOUN
gujaf-358	88	93	committee	committee	NOUN
gujaf-358	88	94	and	and	CCONJ
gujaf-358	88	95	board	board	NOUN
gujaf-358	88	96	attributes	attribute	VERB
gujaf-358	88	97	influence	influence	NOUN
gujaf-358	88	98	environmental	environmental	ADJ
gujaf-358	88	99	disclosure	disclosure	NOUN
gujaf-358	88	100	:	:	PUNCT
gujaf-358	88	101	an	an	DET
gujaf-358	88	102	empirical	empirical	ADJ
gujaf-358	88	103	investigation	investigation	NOUN
gujaf-358	88	104	of	of	ADP
gujaf-358	88	105	listed	list	VERB
gujaf-358	88	106	firms	firm	NOUN
gujaf-358	88	107	in	in	ADP
gujaf-358	88	108	nigeria	nigeria	PROPN
gujaf-358	88	109	.	.	PUNCT
gujaf-358	89	1	haruna	haruna	PROPN
gujaf-358	89	2	muhammed	muhammed	PROPN
gujaf-358	89	3	musa	musa	PROPN
gujaf-358	89	4	...................................	...................................	PUNCT
gujaf-358	89	5	235	235	NUM
gujaf-358	89	6	-	-	SYM
gujaf-358	89	7	248	248	NUM
gujaf-358	89	8	impact	impact	NOUN
gujaf-358	89	9	of	of	ADP
gujaf-358	89	10	external	external	ADJ
gujaf-358	89	11	debts	debt	NOUN
gujaf-358	89	12	on	on	ADP
gujaf-358	89	13	economic	economic	ADJ
gujaf-358	89	14	growth	growth	NOUN
gujaf-358	89	15	in	in	ADP
gujaf-358	89	16	nigeria	nigeria	PROPN
gujaf-358	89	17	...	...	PUNCT
gujaf-358	90	1	ibrahim	ibrahim	PROPN
gujaf-358	90	2	yinka	yinka	PROPN
gujaf-358	90	3	agbeyinka	agbeyinka	PROPN
gujaf-358	90	4	…	…	PUNCT
gujaf-358	90	5	249	249	NUM
gujaf-358	90	6	-	-	SYM
gujaf-358	90	7	261	261	NUM
gujaf-358	90	8	effect	effect	NOUN
gujaf-358	90	9	of	of	ADP
gujaf-358	90	10	compliance	compliance	NOUN
gujaf-358	90	11	cost	cost	NOUN
gujaf-358	90	12	and	and	CCONJ
gujaf-358	90	13	tax	tax	NOUN
gujaf-358	90	14	burden	burden	NOUN
gujaf-358	90	15	on	on	ADP
gujaf-358	90	16	tax	tax	NOUN
gujaf-358	90	17	compliance	compliance	NOUN
gujaf-358	90	18	of	of	ADP
gujaf-358	90	19	small	small	ADJ
gujaf-358	90	20	and	and	CCONJ
gujaf-358	90	21	medium	medium	ADJ
gujaf-358	90	22	-	-	PUNCT
gujaf-358	90	23	scale	scale	NOUN
gujaf-358	90	24	enterprises	enterprise	NOUN
gujaf-358	90	25	in	in	ADP
gujaf-358	90	26	benue	benue	NOUN
gujaf-358	90	27	state	state	PROPN
gujaf-358	90	28	,	,	PUNCT
gujaf-358	90	29	nigeria	nigeria	PROPN
gujaf-358	90	30	okpe	okpe	PROPN
gujaf-358	90	31	caleb	caleb	PROPN
gujaf-358	90	32	john	john	PROPN
gujaf-358	90	33	,	,	PUNCT
gujaf-358	90	34	prof	prof	PROPN
gujaf-358	90	35	.	.	PUNCT
gujaf-358	91	1	aliyu	aliyu	PROPN
gujaf-358	91	2	nuraddeen	nuraddeen	PROPN
gujaf-358	91	3	shehu	shehu	PROPN
gujaf-358	91	4	,	,	PUNCT
gujaf-358	91	5	prof	prof	PROPN
gujaf-358	91	6	.	.	PUNCT
gujaf-358	91	7	bello	bello	PROPN
gujaf-358	91	8	a.	a.	PROPN
gujaf-358	91	9	ahmad	ahmad	PROPN
gujaf-358	91	10	,	,	PUNCT
gujaf-358	91	11	ahmed	ahmed	PROPN
gujaf-358	91	12	aliyu	aliyu	PROPN
gujaf-358	91	13	abdullahi	abdullahi	PROPN
gujaf-358	91	14	phd	phd	PROPN
gujaf-358	91	15	,	,	PUNCT
gujaf-358	91	16	mohammed	mohammed	PROPN
gujaf-358	91	17	musa	musa	PROPN
gujaf-358	91	18	abdulkarim	abdulkarim	PROPN
gujaf-358	91	19	phd	phd	PROPN
gujaf-358	91	20	....................................................................	....................................................................	PUNCT
gujaf-358	91	21	262	262	NUM
gujaf-358	91	22	-	-	SYM
gujaf-358	91	23	282	282	NUM
gujaf-358	91	24	the	the	DET
gujaf-358	91	25	effect	effect	NOUN
gujaf-358	91	26	of	of	ADP
gujaf-358	91	27	bank	bank	NOUN
gujaf-358	91	28	sectoral	sectoral	ADJ
gujaf-358	91	29	credit	credit	NOUN
gujaf-358	91	30	and	and	CCONJ
gujaf-358	91	31	exchange	exchange	NOUN
gujaf-358	91	32	rate	rate	NOUN
gujaf-358	91	33	on	on	ADP
gujaf-358	91	34	financial	financial	ADJ
gujaf-358	91	35	performance	performance	NOUN
gujaf-358	91	36	of	of	ADP
gujaf-358	91	37	listed	list	VERB
gujaf-358	91	38	manufacturing	manufacturing	NOUN
gujaf-358	91	39	firms	firm	NOUN
gujaf-358	91	40	in	in	ADP
gujaf-358	91	41	nigeria	nigeria	PROPN
gujaf-358	91	42	.	.	PUNCT
gujaf-358	92	1	ibrahim	ibrahim	PROPN
gujaf-358	92	2	kabir	kabir	PROPN
gujaf-358	92	3	adedeji	adedeji	PROPN
gujaf-358	92	4	,	,	PUNCT
gujaf-358	92	5	dr	dr	PROPN
gujaf-358	92	6	ibrahim	ibrahim	PROPN
gujaf-358	92	7	muhammed	muhammed	PROPN
gujaf-358	92	8	,	,	PUNCT
gujaf-358	92	9	prof	prof	PROPN
gujaf-358	92	10	.	.	PUNCT
gujaf-358	93	1	muhammed	muhamme	VERB
gujaf-358	93	2	habibu	habibu	ADJ
gujaf-358	93	3	sabari	sabari	PROPN
gujaf-358	93	4	prof	prof	PROPN
gujaf-358	93	5	.	.	PUNCT
gujaf-358	94	1	abiodun	abiodun	PROPN
gujaf-358	94	2	popoola	popoola	PROPN
gujaf-358	94	3	....................................................................................................	....................................................................................................	PUNCT
gujaf-358	95	1	283	283	NUM
gujaf-358	95	2	-	-	SYM
gujaf-358	95	3	297	297	NUM
gujaf-358	95	4	the	the	DET
gujaf-358	95	5	effects	effect	NOUN
gujaf-358	95	6	of	of	ADP
gujaf-358	95	7	interest	interest	NOUN
gujaf-358	95	8	rate	rate	NOUN
gujaf-358	95	9	and	and	CCONJ
gujaf-358	95	10	money	money	NOUN
gujaf-358	95	11	supply	supply	NOUN
gujaf-358	95	12	on	on	ADP
gujaf-358	95	13	systematic	systematic	ADJ
gujaf-358	95	14	risk	risk	NOUN
gujaf-358	95	15	associated	associate	VERB
gujaf-358	95	16	with	with	ADP
gujaf-358	95	17	return	return	NOUN
gujaf-358	95	18	in	in	ADP
gujaf-358	95	19	nigerian	nigerian	ADJ
gujaf-358	95	20	exchange	exchange	PROPN
gujaf-358	95	21	adedokun	adedokun	PROPN
gujaf-358	95	22	rofiat	rofiat	PROPN
gujaf-358	95	23	,	,	PUNCT
gujaf-358	95	24	prof	prof	PROPN
gujaf-358	95	25	.	.	PROPN
gujaf-358	95	26	sani	sani	PROPN
gujaf-358	95	27	abdullahi	abdullahi	PROPN
gujaf-358	95	28	,	,	PUNCT
gujaf-358	95	29	dr	dr	PROPN
gujaf-358	95	30	.	.	PROPN
gujaf-358	95	31	ibrahim	ibrahim	PROPN
gujaf-358	95	32	mohammed	mohammed	PROPN
gujaf-358	95	33	,	,	PUNCT
gujaf-358	95	34	prof	prof	PROPN
gujaf-358	95	35	.	.	PUNCT
gujaf-358	95	36	.....	.....	PUNCT
gujaf-358	96	1	ahmad	ahmad	PROPN
gujaf-358	96	2	dogarawa	dogarawa	PROPN
gujaf-358	96	3	.........................................................................................................................	.........................................................................................................................	PUNCT
gujaf-358	97	1	298	298	NUM
gujaf-358	97	2	-	-	SYM
gujaf-358	97	3	314	314	NUM
gujaf-358	97	4	effect	effect	NOUN
gujaf-358	97	5	of	of	ADP
gujaf-358	97	6	firm	firm	ADJ
gujaf-358	97	7	attributes	attribute	NOUN
gujaf-358	97	8	on	on	ADP
gujaf-358	97	9	the	the	DET
gujaf-358	97	10	growth	growth	NOUN
gujaf-358	97	11	of	of	ADP
gujaf-358	97	12	healthcare	healthcare	NOUN
gujaf-358	97	13	companies	company	NOUN
gujaf-358	97	14	listed	list	VERB
gujaf-358	97	15	on	on	ADP
gujaf-358	97	16	the	the	DET
gujaf-358	97	17	nigerian	nigerian	PROPN
gujaf-358	97	18	exchange	exchange	PROPN
gujaf-358	97	19	group	group	PROPN
gujaf-358	97	20	salisu	salisu	PROPN
gujaf-358	97	21	isyaku	isyaku	NOUN
gujaf-358	97	22	dahiru	dahiru	NOUN
gujaf-358	97	23	,	,	PUNCT
gujaf-358	97	24	adeyemi	adeyemi	ADV
gujaf-358	97	25	tesleem	tesleem	VERB
gujaf-358	97	26	,	,	PUNCT
gujaf-358	97	27	phd	phd	NOUN
gujaf-358	97	28	,	,	PUNCT
gujaf-358	97	29	suleiman	suleiman	PROPN
gujaf-358	97	30	salami	salami	PROPN
gujaf-358	97	31	,	,	PUNCT
gujaf-358	97	32	phd	phd	NOUN
gujaf-358	97	33	.......................	.......................	PUNCT
gujaf-358	97	34	315	315	NUM
gujaf-358	97	35	-	-	SYM
gujaf-358	97	36	331	331	NUM
gujaf-358	97	37	corporate	corporate	ADJ
gujaf-358	97	38	social	social	ADJ
gujaf-358	97	39	responsibility	responsibility	NOUN
gujaf-358	97	40	and	and	CCONJ
gujaf-358	97	41	performance	performance	NOUN
gujaf-358	97	42	of	of	ADP
gujaf-358	97	43	firms	firm	NOUN
gujaf-358	97	44	in	in	ADP
gujaf-358	97	45	lagos	lagos	PROPN
gujaf-358	97	46	state	state	PROPN
gujaf-358	97	47	nigeria	nigeria	PROPN
gujaf-358	97	48	kayode	kayode	PROPN
gujaf-358	97	49	david	david	PROPN
gujaf-358	97	50	kolawole	kolawole	PROPN
gujaf-358	97	51	.....................................................................................................	.....................................................................................................	PROPN
gujaf-358	98	1	332	332	NUM
gujaf-358	98	2	-	-	SYM
gujaf-358	98	3	343	343	NUM
gujaf-358	98	4	does	do	AUX
gujaf-358	98	5	taxation	taxation	NOUN
gujaf-358	98	6	affect	affect	VERB
gujaf-358	98	7	banks	bank	NOUN
gujaf-358	98	8	’	'	PUNCT
gujaf-358	98	9	profitability	profitability	NOUN
gujaf-358	98	10	:	:	PUNCT
gujaf-358	98	11	evidence	evidence	NOUN
gujaf-358	98	12	from	from	ADP
gujaf-358	98	13	nigeria	nigeria	PROPN
gujaf-358	98	14	emmanuel	emmanuel	PROPN
gujaf-358	98	15	imuede	imuede	PROPN
gujaf-358	98	16	oyasor	oyasor	PROPN
gujaf-358	98	17	.............................................................................................	.............................................................................................	PUNCT
gujaf-358	99	1	344	344	NUM
gujaf-358	99	2	-	-	SYM
gujaf-358	99	3	356	356	NUM
gujaf-358	99	4	working	work	VERB
gujaf-358	99	5	capital	capital	NOUN
gujaf-358	99	6	management	management	NOUN
gujaf-358	99	7	and	and	CCONJ
gujaf-358	99	8	manufacturing	manufacturing	NOUN
gujaf-358	99	9	performance	performance	NOUN
gujaf-358	99	10	in	in	ADP
gujaf-358	99	11	nigeria	nigeria	PROPN
gujaf-358	99	12	adedeji	adedeji	PROPN
gujaf-358	99	13	daniel	daniel	PROPN
gujaf-358	99	14	gbadebo	gbadebo	PROPN
gujaf-358	99	15	...................................................................................................	...................................................................................................	PUNCT
gujaf-358	99	16	357	357	NUM
gujaf-358	99	17	-	-	SYM
gujaf-358	99	18	368	368	NUM
gujaf-358	99	19	the	the	DET
gujaf-358	99	20	multidimensionality	multidimensionality	NOUN
gujaf-358	99	21	foreign	foreign	ADJ
gujaf-358	99	22	direct	direct	ADJ
gujaf-358	99	23	investment	investment	NOUN
gujaf-358	99	24	’s	’s	PART
gujaf-358	99	25	impact	impact	NOUN
gujaf-358	99	26	on	on	ADP
gujaf-358	99	27	the	the	DET
gujaf-358	99	28	economy	economy	NOUN
gujaf-358	99	29	emmanuel	emmanuel	PROPN
gujaf-358	99	30	imuede	imuede	PROPN
gujaf-358	99	31	oyasor	oyasor	PROPN
gujaf-358	99	32	.............................................................................................	.............................................................................................	PUNCT
gujaf-358	99	33	369	369	NUM
gujaf-358	99	34	-	-	SYM
gujaf-358	99	35	383	383	NUM
gujaf-358	99	36	private	private	ADJ
gujaf-358	99	37	capital	capital	NOUN
gujaf-358	99	38	formation	formation	NOUN
gujaf-358	99	39	,	,	PUNCT
gujaf-358	99	40	public	public	ADJ
gujaf-358	99	41	sector	sector	NOUN
gujaf-358	99	42	capital	capital	NOUN
gujaf-358	99	43	formation	formation	NOUN
gujaf-358	99	44	and	and	CCONJ
gujaf-358	99	45	economic	economic	ADJ
gujaf-358	99	46	growth	growth	NOUN
gujaf-358	99	47	in	in	ADP
gujaf-358	99	48	south	south	PROPN
gujaf-358	99	49	africa	africa	PROPN
gujaf-358	99	50	.	.	PUNCT
gujaf-358	100	1	ahmed	ahmed	PROPN
gujaf-358	100	2	oluwatobi	oluwatobi	PROPN
gujaf-358	100	3	adekunle	adekunle	PROPN
gujaf-358	100	4	,	,	PUNCT
gujaf-358	100	5	…	…	PUNCT
gujaf-358	100	6	.......................................................................	.......................................................................	PUNCT
gujaf-358	101	1	384	384	NUM
gujaf-358	101	2	-	-	SYM
gujaf-358	101	3	396	396	NUM
gujaf-358	101	4	macroeconomic	macroeconomic	ADJ
gujaf-358	101	5	determinants	determinant	NOUN
gujaf-358	101	6	and	and	CCONJ
gujaf-358	101	7	stock	stock	NOUN
gujaf-358	101	8	market	market	NOUN
gujaf-358	101	9	volatility	volatility	NOUN
gujaf-358	101	10	amidst	amidst	ADP
gujaf-358	101	11	the	the	DET
gujaf-358	101	12	period	period	NOUN
gujaf-358	101	13	of	of	ADP
gujaf-358	101	14	economic	economic	ADJ
gujaf-358	101	15	recession	recession	NOUN
gujaf-358	101	16	in	in	ADP
gujaf-358	101	17	nigeria	nigeria	PROPN
gujaf-358	101	18	hauwa	hauwa	ADJ
gujaf-358	101	19	bayero	bayero	PROPN
gujaf-358	101	20	tijjani	tijjani	NOUN
gujaf-358	101	21	,	,	PUNCT
gujaf-358	101	22	prof	prof	PROPN
gujaf-358	101	23	sheikh	sheikh	PROPN
gujaf-358	101	24	ahmad	ahmad	PROPN
gujaf-358	101	25	abdullahi	abdullahi	PROPN
gujaf-358	101	26	,	,	PUNCT
gujaf-358	101	27	dr	dr	PROPN
gujaf-358	101	28	ibrahim	ibrahim	PROPN
gujaf-358	101	29	mohammed	mohammed	PROPN
gujaf-358	101	30	dr	dr	PROPN
gujaf-358	101	31	isma’il	isma’il	PROPN
gujaf-358	101	32	tijjani	tijjani	PROPN
gujaf-358	101	33	idris	idris	PROPN
gujaf-358	101	34	.....................................................................................................................	.....................................................................................................................	PUNCT
gujaf-358	101	35	397	397	NUM
gujaf-358	101	36	-	-	SYM
gujaf-358	101	37	413	413	NUM
gujaf-358	101	38	ownership	ownership	NOUN
gujaf-358	101	39	structure	structure	NOUN
gujaf-358	101	40	and	and	CCONJ
gujaf-358	101	41	corporate	corporate	ADJ
gujaf-358	101	42	social	social	ADJ
gujaf-358	101	43	responsibility	responsibility	NOUN
gujaf-358	101	44	of	of	ADP
gujaf-358	101	45	listed	list	VERB
gujaf-358	101	46	oil	oil	NOUN
gujaf-358	101	47	and	and	CCONJ
gujaf-358	101	48	gas	gas	NOUN
gujaf-358	101	49	companies	company	NOUN
gujaf-358	101	50	in	in	ADP
gujaf-358	101	51	nigeria	nigeria	PROPN
gujaf-358	101	52	.	.	PUNCT
gujaf-358	102	1	saidu	saidu	PROPN
gujaf-358	102	2	,	,	PUNCT
gujaf-358	102	3	ibrahim	ibrahim	PROPN
gujaf-358	102	4	halidu	halidu	PROPN
gujaf-358	102	5	,	,	PUNCT
gujaf-358	102	6	ph.d	ph.d	PROPN
gujaf-358	102	7	,	,	PUNCT
gujaf-358	102	8	saidu	saidu	PROPN
gujaf-358	102	9	amina	amina	PROPN
gujaf-358	102	10	umar	umar	PROPN
gujaf-358	102	11	.......................................	.......................................	PROPN
gujaf-358	102	12	413	413	NUM
gujaf-358	102	13	-	-	SYM
gujaf-358	102	14	434	434	NUM
gujaf-358	102	15	gusau	gusau	ADJ
gujaf-358	102	16	journal	journal	NOUN
gujaf-358	102	17	of	of	ADP
gujaf-358	102	18	accounting	accounting	NOUN
gujaf-358	102	19	and	and	CCONJ
gujaf-358	102	20	finance	finance	NOUN
gujaf-358	102	21	,	,	PUNCT
gujaf-358	102	22	vol	vol	NOUN
gujaf-358	102	23	.	.	PROPN
gujaf-358	102	24	5	5	NUM
gujaf-358	102	25	,	,	PUNCT
gujaf-358	102	26	issue	issue	NOUN
gujaf-358	102	27	2	2	NUM
gujaf-358	102	28	,	,	PUNCT
gujaf-358	102	29	october	october	PROPN
gujaf-358	102	30	,	,	PUNCT
gujaf-358	102	31	2024	2024	NUM
gujaf-358	102	32	413	413	NUM
gujaf-358	102	33	ownership	ownership	NOUN
gujaf-358	102	34	structure	structure	NOUN
gujaf-358	102	35	and	and	CCONJ
gujaf-358	102	36	corporate	corporate	ADJ
gujaf-358	102	37	social	social	ADJ
gujaf-358	102	38	responsibility	responsibility	NOUN
gujaf-358	102	39	of	of	ADP
gujaf-358	102	40	listed	list	VERB
gujaf-358	102	41	oil	oil	NOUN
gujaf-358	102	42	and	and	CCONJ
gujaf-358	102	43	gas	gas	NOUN
gujaf-358	102	44	companies	company	NOUN
gujaf-358	102	45	in	in	ADP
gujaf-358	102	46	nigeria	nigeria	PROPN
gujaf-358	102	47	saidu	saidu	PROPN
gujaf-358	102	48	,	,	PUNCT
gujaf-358	102	49	ibrahim	ibrahim	PROPN
gujaf-358	102	50	halidu	halidu	PROPN
gujaf-358	102	51	,	,	PUNCT
gujaf-358	102	52	ph.d	ph.d	PROPN
gujaf-358	102	53	.	.	PUNCT
gujaf-358	103	1	department	department	PROPN
gujaf-358	103	2	of	of	ADP
gujaf-358	103	3	financial	financial	ADJ
gujaf-358	103	4	reporting	reporting	NOUN
gujaf-358	103	5	anan	anan	PROPN
gujaf-358	103	6	university	university	PROPN
gujaf-358	103	7	kwall	kwall	PROPN
gujaf-358	103	8	,	,	PUNCT
gujaf-358	103	9	jos	jos	PROPN
gujaf-358	103	10	,	,	PUNCT
gujaf-358	103	11	plateau	plateau	NOUN
gujaf-358	103	12	state	state	PROPN
gujaf-358	103	13	,	,	PUNCT
gujaf-358	103	14	nigeria	nigeria	PROPN
gujaf-358	103	15	+2348037037875	+2348037037875	X
gujaf-358	103	16	saidu.halidu@gmail.com	saidu.halidu@gmail.com	X
gujaf-358	103	17	saidu	saidu	PROPN
gujaf-358	103	18	amina	amina	PROPN
gujaf-358	103	19	umar	umar	PROPN
gujaf-358	103	20	department	department	PROPN
gujaf-358	103	21	of	of	ADP
gujaf-358	103	22	accounting	accounting	PROPN
gujaf-358	103	23	nuhu	nuhu	PROPN
gujaf-358	103	24	bamali	bamali	PROPN
gujaf-358	103	25	polytechnic	polytechnic	PROPN
gujaf-358	103	26	,	,	PUNCT
gujaf-358	103	27	zaria	zaria	PROPN
gujaf-358	103	28	amynahumar@gmail.com	amynahumar@gmail.com	PUNCT
gujaf-358	104	1	doi	doi	PROPN
gujaf-358	104	2	:	:	PUNCT
gujaf-358	104	3	https://doi.org/10.57233/gujaf.v5i2.26	https://doi.org/10.57233/gujaf.v5i2.26	VERB
gujaf-358	104	4	abstract	abstract	ADJ
gujaf-358	104	5	the	the	DET
gujaf-358	104	6	limited	limited	ADJ
gujaf-358	104	7	integration	integration	NOUN
gujaf-358	104	8	of	of	ADP
gujaf-358	104	9	ownership	ownership	NOUN
gujaf-358	104	10	dynamics	dynamic	NOUN
gujaf-358	104	11	into	into	ADP
gujaf-358	104	12	csr	csr	NOUN
gujaf-358	104	13	performance	performance	NOUN
gujaf-358	104	14	poses	pose	VERB
gujaf-358	104	15	a	a	DET
gujaf-358	104	16	persistent	persistent	ADJ
gujaf-358	104	17	challenge	challenge	NOUN
gujaf-358	104	18	in	in	ADP
gujaf-358	104	19	the	the	DET
gujaf-358	104	20	nigerian	nigerian	ADJ
gujaf-358	104	21	oil	oil	NOUN
gujaf-358	104	22	and	and	CCONJ
gujaf-358	104	23	gas	gas	NOUN
gujaf-358	104	24	industry	industry	NOUN
gujaf-358	104	25	.	.	PUNCT
gujaf-358	105	1	this	this	DET
gujaf-358	105	2	study	study	NOUN
gujaf-358	105	3	investigates	investigate	VERB
gujaf-358	105	4	the	the	DET
gujaf-358	105	5	influence	influence	NOUN
gujaf-358	105	6	of	of	ADP
gujaf-358	105	7	ownership	ownership	NOUN
gujaf-358	105	8	structure	structure	NOUN
gujaf-358	105	9	on	on	ADP
gujaf-358	105	10	corporate	corporate	ADJ
gujaf-358	105	11	social	social	ADJ
gujaf-358	105	12	responsibility	responsibility	NOUN
gujaf-358	105	13	(	(	PUNCT
gujaf-358	105	14	csr	csr	NOUN
gujaf-358	105	15	)	)	PUNCT
gujaf-358	105	16	among	among	ADP
gujaf-358	105	17	listed	list	VERB
gujaf-358	105	18	oil	oil	NOUN
gujaf-358	105	19	and	and	CCONJ
gujaf-358	105	20	gas	gas	NOUN
gujaf-358	105	21	companies	company	NOUN
gujaf-358	105	22	in	in	ADP
gujaf-358	105	23	nigeria	nigeria	PROPN
gujaf-358	105	24	.	.	PUNCT
gujaf-358	106	1	using	use	VERB
gujaf-358	106	2	a	a	DET
gujaf-358	106	3	correlational	correlational	ADJ
gujaf-358	106	4	research	research	NOUN
gujaf-358	106	5	design	design	NOUN
gujaf-358	106	6	,	,	PUNCT
gujaf-358	106	7	data	datum	NOUN
gujaf-358	106	8	were	be	AUX
gujaf-358	106	9	drawn	draw	VERB
gujaf-358	106	10	from	from	ADP
gujaf-358	106	11	a	a	DET
gujaf-358	106	12	population	population	NOUN
gujaf-358	106	13	of	of	ADP
gujaf-358	106	14	publicly	publicly	ADV
gujaf-358	106	15	listed	list	VERB
gujaf-358	106	16	oil	oil	NOUN
gujaf-358	106	17	and	and	CCONJ
gujaf-358	106	18	gas	gas	NOUN
gujaf-358	106	19	firms	firm	NOUN
gujaf-358	106	20	,	,	PUNCT
gujaf-358	106	21	with	with	ADP
gujaf-358	106	22	a	a	DET
gujaf-358	106	23	final	final	ADJ
gujaf-358	106	24	sample	sample	NOUN
gujaf-358	106	25	of	of	ADP
gujaf-358	106	26	80	80	NUM
gujaf-358	106	27	firm	firm	ADJ
gujaf-358	106	28	-	-	PUNCT
gujaf-358	106	29	year	year	NOUN
gujaf-358	106	30	observations	observation	NOUN
gujaf-358	106	31	.	.	PUNCT
gujaf-358	107	1	data	datum	NOUN
gujaf-358	107	2	were	be	AUX
gujaf-358	107	3	collected	collect	VERB
gujaf-358	107	4	through	through	ADP
gujaf-358	107	5	content	content	NOUN
gujaf-358	107	6	analysis	analysis	NOUN
gujaf-358	107	7	of	of	ADP
gujaf-358	107	8	annual	annual	ADJ
gujaf-358	107	9	reports	report	NOUN
gujaf-358	107	10	and	and	CCONJ
gujaf-358	107	11	sustainability	sustainability	NOUN
gujaf-358	107	12	disclosures	disclosure	NOUN
gujaf-358	107	13	.	.	PUNCT
gujaf-358	108	1	the	the	DET
gujaf-358	108	2	analysis	analysis	NOUN
gujaf-358	108	3	was	be	AUX
gujaf-358	108	4	carried	carry	VERB
gujaf-358	108	5	out	out	ADP
gujaf-358	108	6	using	use	VERB
gujaf-358	108	7	descriptive	descriptive	ADJ
gujaf-358	108	8	statistics	statistic	NOUN
gujaf-358	108	9	,	,	PUNCT
gujaf-358	108	10	correlation	correlation	NOUN
gujaf-358	108	11	,	,	PUNCT
gujaf-358	108	12	and	and	CCONJ
gujaf-358	108	13	multiple	multiple	ADJ
gujaf-358	108	14	linear	linear	ADJ
gujaf-358	108	15	regression	regression	NOUN
gujaf-358	108	16	,	,	PUNCT
gujaf-358	108	17	with	with	ADP
gujaf-358	108	18	the	the	DET
gujaf-358	108	19	aid	aid	NOUN
gujaf-358	108	20	of	of	ADP
gujaf-358	108	21	stata	stata	NOUN
gujaf-358	108	22	software	software	NOUN
gujaf-358	108	23	tools	tool	NOUN
gujaf-358	108	24	.	.	PUNCT
gujaf-358	109	1	the	the	DET
gujaf-358	109	2	findings	finding	NOUN
gujaf-358	109	3	reveal	reveal	VERB
gujaf-358	109	4	that	that	SCONJ
gujaf-358	109	5	all	all	DET
gujaf-358	109	6	three	three	NUM
gujaf-358	109	7	ownership	ownership	NOUN
gujaf-358	109	8	types	type	NOUN
gujaf-358	109	9	significantly	significantly	ADV
gujaf-358	109	10	impact	impact	VERB
gujaf-358	109	11	csr	csr	PROPN
gujaf-358	109	12	,	,	PUNCT
gujaf-358	109	13	with	with	ADP
gujaf-358	109	14	foreign	foreign	ADJ
gujaf-358	109	15	ownership	ownership	NOUN
gujaf-358	109	16	demonstrating	demonstrate	VERB
gujaf-358	109	17	the	the	DET
gujaf-358	109	18	most	most	ADV
gujaf-358	109	19	substantial	substantial	ADJ
gujaf-358	109	20	influence	influence	NOUN
gujaf-358	109	21	,	,	PUNCT
gujaf-358	109	22	followed	follow	VERB
gujaf-358	109	23	by	by	ADP
gujaf-358	109	24	institutional	institutional	ADJ
gujaf-358	109	25	and	and	CCONJ
gujaf-358	109	26	managerial	managerial	ADJ
gujaf-358	109	27	ownership	ownership	NOUN
gujaf-358	109	28	.	.	PUNCT
gujaf-358	110	1	these	these	DET
gujaf-358	110	2	results	result	VERB
gujaf-358	110	3	affirm	affirm	VERB
gujaf-358	110	4	that	that	SCONJ
gujaf-358	110	5	external	external	ADJ
gujaf-358	110	6	and	and	CCONJ
gujaf-358	110	7	institutional	institutional	ADJ
gujaf-358	110	8	stakeholders	stakeholder	NOUN
gujaf-358	110	9	drive	drive	VERB
gujaf-358	110	10	firms	firm	NOUN
gujaf-358	110	11	toward	toward	ADP
gujaf-358	110	12	enhanced	enhance	VERB
gujaf-358	110	13	csr	csr	NOUN
gujaf-358	110	14	practices	practice	NOUN
gujaf-358	110	15	,	,	PUNCT
gujaf-358	110	16	aligning	align	VERB
gujaf-358	110	17	with	with	ADP
gujaf-358	110	18	stakeholder	stakeholder	NOUN
gujaf-358	110	19	and	and	CCONJ
gujaf-358	110	20	legitimacy	legitimacy	NOUN
gujaf-358	110	21	theories	theory	NOUN
gujaf-358	110	22	.	.	PUNCT
gujaf-358	111	1	the	the	DET
gujaf-358	111	2	study	study	NOUN
gujaf-358	111	3	concludes	conclude	VERB
gujaf-358	111	4	that	that	SCONJ
gujaf-358	111	5	ownership	ownership	NOUN
gujaf-358	111	6	structure	structure	NOUN
gujaf-358	111	7	plays	play	VERB
gujaf-358	111	8	a	a	DET
gujaf-358	111	9	critical	critical	ADJ
gujaf-358	111	10	role	role	NOUN
gujaf-358	111	11	in	in	ADP
gujaf-358	111	12	shaping	shape	VERB
gujaf-358	111	13	csr	csr	NOUN
gujaf-358	111	14	strategies	strategy	NOUN
gujaf-358	111	15	and	and	CCONJ
gujaf-358	111	16	transparency	transparency	NOUN
gujaf-358	111	17	levels	level	NOUN
gujaf-358	111	18	among	among	ADP
gujaf-358	111	19	oil	oil	NOUN
gujaf-358	111	20	and	and	CCONJ
gujaf-358	111	21	gas	gas	NOUN
gujaf-358	111	22	companies	company	NOUN
gujaf-358	111	23	in	in	ADP
gujaf-358	111	24	nigeria	nigeria	PROPN
gujaf-358	111	25	.	.	PUNCT
gujaf-358	112	1	based	base	VERB
gujaf-358	112	2	on	on	ADP
gujaf-358	112	3	these	these	DET
gujaf-358	112	4	findings	finding	NOUN
gujaf-358	112	5	,	,	PUNCT
gujaf-358	112	6	the	the	DET
gujaf-358	112	7	study	study	NOUN
gujaf-358	112	8	recommends	recommend	VERB
gujaf-358	112	9	that	that	SCONJ
gujaf-358	112	10	firms	firm	NOUN
gujaf-358	112	11	develop	develop	VERB
gujaf-358	112	12	strategic	strategic	ADJ
gujaf-358	112	13	frameworks	framework	NOUN
gujaf-358	112	14	to	to	PART
gujaf-358	112	15	attract	attract	VERB
gujaf-358	112	16	and	and	CCONJ
gujaf-358	112	17	retain	retain	VERB
gujaf-358	112	18	foreign	foreign	ADJ
gujaf-358	112	19	investors	investor	NOUN
gujaf-358	112	20	by	by	ADP
gujaf-358	112	21	aligning	align	VERB
gujaf-358	112	22	csr	csr	NOUN
gujaf-358	112	23	practices	practice	NOUN
gujaf-358	112	24	with	with	ADP
gujaf-358	112	25	global	global	ADJ
gujaf-358	112	26	sustainability	sustainability	NOUN
gujaf-358	112	27	standards	standard	NOUN
gujaf-358	112	28	.	.	PUNCT
gujaf-358	113	1	this	this	PRON
gujaf-358	113	2	will	will	AUX
gujaf-358	113	3	not	not	PART
gujaf-358	113	4	only	only	ADV
gujaf-358	113	5	improve	improve	VERB
gujaf-358	113	6	social	social	ADJ
gujaf-358	113	7	responsibility	responsibility	NOUN
gujaf-358	113	8	outcomes	outcome	NOUN
gujaf-358	113	9	but	but	CCONJ
gujaf-358	113	10	also	also	ADV
gujaf-358	113	11	enhance	enhance	VERB
gujaf-358	113	12	competitiveness	competitiveness	NOUN
gujaf-358	113	13	and	and	CCONJ
gujaf-358	113	14	investor	investor	NOUN
gujaf-358	113	15	confidence	confidence	NOUN
gujaf-358	113	16	in	in	ADP
gujaf-358	113	17	the	the	DET
gujaf-358	113	18	nigerian	nigerian	ADJ
gujaf-358	113	19	oil	oil	NOUN
gujaf-358	113	20	and	and	CCONJ
gujaf-358	113	21	gas	gas	NOUN
gujaf-358	113	22	sector	sector	NOUN
gujaf-358	113	23	.	.	PUNCT
gujaf-358	114	1	keywords	keyword	NOUN
gujaf-358	114	2	:	:	PUNCT
gujaf-358	114	3	csr	csr	NOUN
gujaf-358	114	4	,	,	PUNCT
gujaf-358	114	5	ownership	ownership	NOUN
gujaf-358	114	6	structure	structure	NOUN
gujaf-358	114	7	,	,	PUNCT
gujaf-358	114	8	leverage	leverage	NOUN
gujaf-358	114	9	,	,	PUNCT
gujaf-358	114	10	listed	list	VERB
gujaf-358	114	11	oil	oil	NOUN
gujaf-358	114	12	and	and	CCONJ
gujaf-358	114	13	gas	gas	NOUN
gujaf-358	114	14	companies	company	NOUN
gujaf-358	114	15	1.0	1.0	NUM
gujaf-358	114	16	introduction	introduction	NOUN
gujaf-358	114	17	corporate	corporate	ADJ
gujaf-358	114	18	social	social	ADJ
gujaf-358	114	19	responsibility	responsibility	NOUN
gujaf-358	114	20	(	(	PUNCT
gujaf-358	114	21	csr	csr	NOUN
gujaf-358	114	22	)	)	PUNCT
gujaf-358	114	23	has	have	AUX
gujaf-358	114	24	become	become	VERB
gujaf-358	114	25	a	a	DET
gujaf-358	114	26	pivotal	pivotal	ADJ
gujaf-358	114	27	aspect	aspect	NOUN
gujaf-358	114	28	of	of	ADP
gujaf-358	114	29	corporate	corporate	ADJ
gujaf-358	114	30	governance	governance	NOUN
gujaf-358	114	31	,	,	PUNCT
gujaf-358	114	32	especially	especially	ADV
gujaf-358	114	33	within	within	ADP
gujaf-358	114	34	nigeria	nigeria	PROPN
gujaf-358	114	35	's	's	PART
gujaf-358	114	36	oil	oil	NOUN
gujaf-358	114	37	and	and	CCONJ
gujaf-358	114	38	gas	gas	NOUN
gujaf-358	114	39	sector	sector	NOUN
gujaf-358	114	40	.	.	PUNCT
gujaf-358	115	1	this	this	DET
gujaf-358	115	2	industry	industry	NOUN
gujaf-358	115	3	,	,	PUNCT
gujaf-358	115	4	while	while	SCONJ
gujaf-358	115	5	being	be	AUX
gujaf-358	115	6	a	a	DET
gujaf-358	115	7	cornerstone	cornerstone	NOUN
gujaf-358	115	8	of	of	ADP
gujaf-358	115	9	the	the	DET
gujaf-358	115	10	nation	nation	NOUN
gujaf-358	115	11	's	's	PART
gujaf-358	115	12	economy	economy	NOUN
gujaf-358	115	13	,	,	PUNCT
gujaf-358	115	14	has	have	AUX
gujaf-358	115	15	been	be	AUX
gujaf-358	115	16	at	at	ADP
gujaf-358	115	17	the	the	DET
gujaf-358	115	18	center	center	NOUN
gujaf-358	115	19	of	of	ADP
gujaf-358	115	20	environmental	environmental	ADJ
gujaf-358	115	21	and	and	CCONJ
gujaf-358	115	22	social	social	ADJ
gujaf-358	115	23	controversies	controversy	NOUN
gujaf-358	115	24	,	,	PUNCT
gujaf-358	115	25	particularly	particularly	ADV
gujaf-358	115	26	in	in	ADP
gujaf-358	115	27	the	the	DET
gujaf-358	115	28	niger	niger	PROPN
gujaf-358	115	29	delta	delta	NOUN
gujaf-358	115	30	region	region	NOUN
gujaf-358	115	31	.	.	PUNCT
gujaf-358	116	1	communities	community	NOUN
gujaf-358	116	2	in	in	ADP
gujaf-358	116	3	this	this	DET
gujaf-358	116	4	area	area	NOUN
gujaf-358	116	5	have	have	AUX
gujaf-358	116	6	faced	face	VERB
gujaf-358	116	7	significant	significant	ADJ
gujaf-358	116	8	challenges	challenge	NOUN
gujaf-358	116	9	,	,	PUNCT
gujaf-358	116	10	including	include	VERB
gujaf-358	116	11	oil	oil	NOUN
gujaf-358	116	12	spills	spill	NOUN
gujaf-358	116	13	and	and	CCONJ
gujaf-358	116	14	environmental	environmental	ADJ
gujaf-358	116	15	degradation	degradation	NOUN
gujaf-358	116	16	,	,	PUNCT
gujaf-358	116	17	leading	lead	VERB
gujaf-358	116	18	to	to	ADP
gujaf-358	116	19	increased	increase	VERB
gujaf-358	116	20	scrutiny	scrutiny	NOUN
gujaf-358	116	21	of	of	ADP
gujaf-358	116	22	oil	oil	NOUN
gujaf-358	116	23	companies	company	NOUN
gujaf-358	116	24	'	'	PART
gujaf-358	116	25	csr	csr	NOUN
gujaf-358	116	26	initiatives	initiative	NOUN
gujaf-358	116	27	.	.	PUNCT
gujaf-358	117	1	despite	despite	SCONJ
gujaf-358	117	2	the	the	DET
gujaf-358	117	3	critical	critical	ADJ
gujaf-358	117	4	role	role	NOUN
gujaf-358	117	5	of	of	ADP
gujaf-358	117	6	csr	csr	X
gujaf-358	117	7	in	in	ADP
gujaf-358	117	8	mitigating	mitigate	VERB
gujaf-358	117	9	these	these	DET
gujaf-358	117	10	issues	issue	NOUN
gujaf-358	117	11	,	,	PUNCT
gujaf-358	117	12	the	the	DET
gujaf-358	117	13	effectiveness	effectiveness	NOUN
gujaf-358	117	14	and	and	CCONJ
gujaf-358	117	15	sincerity	sincerity	NOUN
gujaf-358	117	16	of	of	ADP
gujaf-358	117	17	these	these	DET
gujaf-358	117	18	initiatives	initiative	NOUN
gujaf-358	117	19	remain	remain	VERB
gujaf-358	117	20	subjects	subject	NOUN
gujaf-358	117	21	of	of	ADP
gujaf-358	117	22	debate	debate	NOUN
gujaf-358	117	23	.	.	PUNCT
gujaf-358	118	1	studies	study	NOUN
gujaf-358	118	2	have	have	AUX
gujaf-358	118	3	highlighted	highlight	VERB
gujaf-358	118	4	that	that	SCONJ
gujaf-358	118	5	while	while	SCONJ
gujaf-358	118	6	companies	company	NOUN
gujaf-358	118	7	report	report	VERB
gujaf-358	118	8	csr	csr	NOUN
gujaf-358	118	9	activities	activity	NOUN
gujaf-358	118	10	,	,	PUNCT
gujaf-358	118	11	the	the	DET
gujaf-358	118	12	actual	actual	ADJ
gujaf-358	118	13	impact	impact	NOUN
gujaf-358	118	14	on	on	ADP
gujaf-358	118	15	community	community	NOUN
gujaf-358	118	16	development	development	NOUN
gujaf-358	118	17	and	and	CCONJ
gujaf-358	118	18	environmental	environmental	ADJ
gujaf-358	118	19	restoration	restoration	NOUN
gujaf-358	118	20	is	be	AUX
gujaf-358	118	21	often	often	ADV
gujaf-358	118	22	limited	limit	VERB
gujaf-358	118	23	(	(	PUNCT
gujaf-358	118	24	odera	odera	NOUN
gujaf-358	118	25	et	et	PROPN
gujaf-358	118	26	al	al	PROPN
gujaf-358	118	27	.	.	PROPN
gujaf-358	118	28	,	,	PUNCT
gujaf-358	118	29	2020	2020	NUM
gujaf-358	118	30	)	)	PUNCT
gujaf-358	118	31	.	.	PUNCT
gujaf-358	119	1	this	this	DET
gujaf-358	119	2	discrepancy	discrepancy	NOUN
gujaf-358	119	3	raises	raise	VERB
gujaf-358	119	4	questions	question	NOUN
gujaf-358	119	5	about	about	ADP
gujaf-358	119	6	the	the	DET
gujaf-358	119	7	motivations	motivation	NOUN
gujaf-358	119	8	behind	behind	ADP
gujaf-358	119	9	csr	csr	NOUN
gujaf-358	119	10	disclosures	disclosure	NOUN
gujaf-358	119	11	and	and	CCONJ
gujaf-358	119	12	their	their	PRON
gujaf-358	119	13	alignment	alignment	NOUN
gujaf-358	119	14	with	with	ADP
gujaf-358	119	15	genuine	genuine	ADJ
gujaf-358	119	16	corporate	corporate	ADJ
gujaf-358	119	17	accountability	accountability	NOUN
gujaf-358	119	18	.	.	PUNCT
gujaf-358	120	1	gusau	gusau	ADJ
gujaf-358	120	2	journal	journal	PROPN
gujaf-358	120	3	of	of	ADP
gujaf-358	120	4	accounting	accounting	NOUN
gujaf-358	120	5	and	and	CCONJ
gujaf-358	120	6	finance	finance	NOUN
gujaf-358	120	7	,	,	PUNCT
gujaf-358	120	8	vol	vol	NOUN
gujaf-358	120	9	.	.	PROPN
gujaf-358	120	10	5	5	NUM
gujaf-358	120	11	,	,	PUNCT
gujaf-358	120	12	issue	issue	NOUN
gujaf-358	120	13	2	2	NUM
gujaf-358	120	14	,	,	PUNCT
gujaf-358	120	15	october	october	PROPN
gujaf-358	120	16	,	,	PUNCT
gujaf-358	120	17	2024	2024	NUM
gujaf-358	120	18	414	414	NUM
gujaf-358	120	19	the	the	DET
gujaf-358	120	20	lack	lack	NOUN
gujaf-358	120	21	of	of	ADP
gujaf-358	120	22	a	a	DET
gujaf-358	120	23	standardized	standardized	ADJ
gujaf-358	120	24	framework	framework	NOUN
gujaf-358	120	25	for	for	ADP
gujaf-358	120	26	csr	csr	NOUN
gujaf-358	120	27	reporting	reporting	NOUN
gujaf-358	120	28	in	in	ADP
gujaf-358	120	29	nigeria	nigeria	PROPN
gujaf-358	120	30	further	far	ADV
gujaf-358	120	31	complicates	complicate	VERB
gujaf-358	120	32	the	the	DET
gujaf-358	120	33	assessment	assessment	NOUN
gujaf-358	120	34	of	of	ADP
gujaf-358	120	35	these	these	DET
gujaf-358	120	36	initiatives	initiative	NOUN
gujaf-358	120	37	.	.	PUNCT
gujaf-358	121	1	without	without	ADP
gujaf-358	121	2	mandatory	mandatory	ADJ
gujaf-358	121	3	reporting	reporting	NOUN
gujaf-358	121	4	guidelines	guideline	NOUN
gujaf-358	121	5	,	,	PUNCT
gujaf-358	121	6	companies	company	NOUN
gujaf-358	121	7	have	have	VERB
gujaf-358	121	8	the	the	DET
gujaf-358	121	9	discretion	discretion	NOUN
gujaf-358	121	10	to	to	PART
gujaf-358	121	11	highlight	highlight	VERB
gujaf-358	121	12	positive	positive	ADJ
gujaf-358	121	13	aspects	aspect	NOUN
gujaf-358	121	14	while	while	SCONJ
gujaf-358	121	15	omitting	omit	VERB
gujaf-358	121	16	shortcomings	shortcoming	NOUN
gujaf-358	121	17	,	,	PUNCT
gujaf-358	121	18	leading	lead	VERB
gujaf-358	121	19	to	to	ADP
gujaf-358	121	20	a	a	DET
gujaf-358	121	21	skewed	skewed	ADJ
gujaf-358	121	22	representation	representation	NOUN
gujaf-358	121	23	of	of	ADP
gujaf-358	121	24	their	their	PRON
gujaf-358	121	25	csr	csr	NOUN
gujaf-358	121	26	performance	performance	NOUN
gujaf-358	121	27	.	.	PUNCT
gujaf-358	122	1	this	this	DET
gujaf-358	122	2	selective	selective	ADJ
gujaf-358	122	3	disclosure	disclosure	NOUN
gujaf-358	122	4	undermines	undermine	VERB
gujaf-358	122	5	stakeholders	stakeholder	NOUN
gujaf-358	122	6	'	'	PART
gujaf-358	122	7	ability	ability	NOUN
gujaf-358	122	8	to	to	PART
gujaf-358	122	9	evaluate	evaluate	VERB
gujaf-358	122	10	the	the	DET
gujaf-358	122	11	true	true	ADJ
gujaf-358	122	12	extent	extent	NOUN
gujaf-358	122	13	of	of	ADP
gujaf-358	122	14	corporate	corporate	ADJ
gujaf-358	122	15	responsibility	responsibility	NOUN
gujaf-358	122	16	and	and	CCONJ
gujaf-358	122	17	hampers	hamper	VERB
gujaf-358	122	18	efforts	effort	NOUN
gujaf-358	122	19	to	to	PART
gujaf-358	122	20	hold	hold	VERB
gujaf-358	122	21	companies	company	NOUN
gujaf-358	122	22	accountable	accountable	ADJ
gujaf-358	122	23	for	for	ADP
gujaf-358	122	24	their	their	PRON
gujaf-358	122	25	social	social	ADJ
gujaf-358	122	26	and	and	CCONJ
gujaf-358	122	27	environmental	environmental	ADJ
gujaf-358	122	28	impacts	impact	NOUN
gujaf-358	122	29	.	.	PUNCT
gujaf-358	123	1	moreover	moreover	ADV
gujaf-358	123	2	,	,	PUNCT
gujaf-358	123	3	the	the	DET
gujaf-358	123	4	voluntary	voluntary	ADJ
gujaf-358	123	5	nature	nature	NOUN
gujaf-358	123	6	of	of	ADP
gujaf-358	123	7	csr	csr	PROPN
gujaf-358	123	8	in	in	ADP
gujaf-358	123	9	nigeria	nigeria	PROPN
gujaf-358	123	10	means	mean	VERB
gujaf-358	123	11	that	that	SCONJ
gujaf-358	123	12	companies	company	NOUN
gujaf-358	123	13	may	may	AUX
gujaf-358	123	14	prioritize	prioritize	VERB
gujaf-358	123	15	profit	profit	NOUN
gujaf-358	123	16	over	over	ADP
gujaf-358	123	17	social	social	ADJ
gujaf-358	123	18	obligations	obligation	NOUN
gujaf-358	123	19	,	,	PUNCT
gujaf-358	123	20	exacerbating	exacerbate	VERB
gujaf-358	123	21	the	the	DET
gujaf-358	123	22	challenges	challenge	NOUN
gujaf-358	123	23	faced	face	VERB
gujaf-358	123	24	by	by	ADP
gujaf-358	123	25	host	host	NOUN
gujaf-358	123	26	communities	community	NOUN
gujaf-358	123	27	(	(	PUNCT
gujaf-358	123	28	nwagbara	nwagbara	NOUN
gujaf-358	123	29	&	&	CCONJ
gujaf-358	123	30	kalagbor	kalagbor	NOUN
gujaf-358	123	31	,	,	PUNCT
gujaf-358	123	32	2021	2021	NUM
gujaf-358	123	33	)	)	PUNCT
gujaf-358	123	34	.	.	PUNCT
gujaf-358	124	1	the	the	DET
gujaf-358	124	2	situation	situation	NOUN
gujaf-358	124	3	is	be	AUX
gujaf-358	124	4	further	far	ADV
gujaf-358	124	5	exacerbated	exacerbate	VERB
gujaf-358	124	6	by	by	ADP
gujaf-358	124	7	the	the	DET
gujaf-358	124	8	transition	transition	NOUN
gujaf-358	124	9	of	of	ADP
gujaf-358	124	10	major	major	ADJ
gujaf-358	124	11	oil	oil	NOUN
gujaf-358	124	12	companies	company	NOUN
gujaf-358	124	13	,	,	PUNCT
gujaf-358	124	14	such	such	ADJ
gujaf-358	124	15	as	as	ADP
gujaf-358	124	16	shell	shell	NOUN
gujaf-358	124	17	,	,	PUNCT
gujaf-358	124	18	from	from	ADP
gujaf-358	124	19	onshore	onshore	NOUN
gujaf-358	124	20	to	to	ADP
gujaf-358	124	21	offshore	offshore	ADJ
gujaf-358	124	22	operations	operation	NOUN
gujaf-358	124	23	,	,	PUNCT
gujaf-358	124	24	leaving	leave	VERB
gujaf-358	124	25	behind	behind	ADP
gujaf-358	124	26	a	a	DET
gujaf-358	124	27	legacy	legacy	NOUN
gujaf-358	124	28	of	of	ADP
gujaf-358	124	29	environmental	environmental	ADJ
gujaf-358	124	30	damage	damage	NOUN
gujaf-358	124	31	and	and	CCONJ
gujaf-358	124	32	unfulfilled	unfulfilled	ADJ
gujaf-358	124	33	csr	csr	NOUN
gujaf-358	124	34	commitments	commitment	NOUN
gujaf-358	124	35	.	.	PUNCT
gujaf-358	125	1	this	this	DET
gujaf-358	125	2	shift	shift	NOUN
gujaf-358	125	3	raises	raise	VERB
gujaf-358	125	4	concerns	concern	NOUN
gujaf-358	125	5	about	about	ADP
gujaf-358	125	6	the	the	DET
gujaf-358	125	7	continuity	continuity	NOUN
gujaf-358	125	8	and	and	CCONJ
gujaf-358	125	9	effectiveness	effectiveness	NOUN
gujaf-358	125	10	of	of	ADP
gujaf-358	125	11	csr	csr	NOUN
gujaf-358	125	12	initiatives	initiative	NOUN
gujaf-358	125	13	,	,	PUNCT
gujaf-358	125	14	especially	especially	ADV
gujaf-358	125	15	as	as	SCONJ
gujaf-358	125	16	local	local	ADJ
gujaf-358	125	17	companies	company	NOUN
gujaf-358	125	18	take	take	VERB
gujaf-358	125	19	over	over	ADP
gujaf-358	125	20	operations	operation	NOUN
gujaf-358	125	21	without	without	ADP
gujaf-358	125	22	the	the	DET
gujaf-358	125	23	same	same	ADJ
gujaf-358	125	24	level	level	NOUN
gujaf-358	125	25	of	of	ADP
gujaf-358	125	26	resources	resource	NOUN
gujaf-358	125	27	or	or	CCONJ
gujaf-358	125	28	international	international	ADJ
gujaf-358	125	29	scrutiny	scrutiny	NOUN
gujaf-358	125	30	.	.	PUNCT
gujaf-358	126	1	the	the	DET
gujaf-358	126	2	need	need	NOUN
gujaf-358	126	3	for	for	ADP
gujaf-358	126	4	a	a	DET
gujaf-358	126	5	robust	robust	ADJ
gujaf-358	126	6	and	and	CCONJ
gujaf-358	126	7	enforceable	enforceable	ADJ
gujaf-358	126	8	csr	csr	NOUN
gujaf-358	126	9	framework	framework	NOUN
gujaf-358	126	10	is	be	AUX
gujaf-358	126	11	evident	evident	ADJ
gujaf-358	126	12	to	to	PART
gujaf-358	126	13	ensure	ensure	VERB
gujaf-358	126	14	that	that	SCONJ
gujaf-358	126	15	corporate	corporate	ADJ
gujaf-358	126	16	activities	activity	NOUN
gujaf-358	126	17	contribute	contribute	VERB
gujaf-358	126	18	positively	positively	ADV
gujaf-358	126	19	to	to	ADP
gujaf-358	126	20	the	the	DET
gujaf-358	126	21	communities	community	NOUN
gujaf-358	126	22	and	and	CCONJ
gujaf-358	126	23	environments	environment	NOUN
gujaf-358	126	24	they	they	PRON
gujaf-358	126	25	affect	affect	VERB
gujaf-358	126	26	(	(	PUNCT
gujaf-358	126	27	financial	financial	ADJ
gujaf-358	126	28	times	time	NOUN
gujaf-358	126	29	,	,	PUNCT
gujaf-358	126	30	2024	2024	NUM
gujaf-358	126	31	)	)	PUNCT
gujaf-358	126	32	.	.	PUNCT
gujaf-358	127	1	ownership	ownership	NOUN
gujaf-358	127	2	structure	structure	NOUN
gujaf-358	127	3	is	be	AUX
gujaf-358	127	4	a	a	DET
gujaf-358	127	5	critical	critical	ADJ
gujaf-358	127	6	factor	factor	NOUN
gujaf-358	127	7	influencing	influence	VERB
gujaf-358	127	8	corporate	corporate	ADJ
gujaf-358	127	9	behavior	behavior	NOUN
gujaf-358	127	10	,	,	PUNCT
gujaf-358	127	11	including	include	VERB
gujaf-358	127	12	csr	csr	NOUN
gujaf-358	127	13	practices	practice	NOUN
gujaf-358	127	14	.	.	PUNCT
gujaf-358	128	1	managerial	managerial	ADJ
gujaf-358	128	2	ownership	ownership	NOUN
gujaf-358	128	3	,	,	PUNCT
gujaf-358	128	4	where	where	SCONJ
gujaf-358	128	5	company	company	NOUN
gujaf-358	128	6	executives	executive	NOUN
gujaf-358	128	7	hold	hold	VERB
gujaf-358	128	8	significant	significant	ADJ
gujaf-358	128	9	shares	share	NOUN
gujaf-358	128	10	,	,	PUNCT
gujaf-358	128	11	can	can	AUX
gujaf-358	128	12	align	align	VERB
gujaf-358	128	13	management	management	NOUN
gujaf-358	128	14	interests	interest	NOUN
gujaf-358	128	15	with	with	ADP
gujaf-358	128	16	those	those	PRON
gujaf-358	128	17	of	of	ADP
gujaf-358	128	18	shareholders	shareholder	NOUN
gujaf-358	128	19	,	,	PUNCT
gujaf-358	128	20	potentially	potentially	ADV
gujaf-358	128	21	leading	lead	VERB
gujaf-358	128	22	to	to	ADP
gujaf-358	128	23	more	more	ADV
gujaf-358	128	24	responsible	responsible	ADJ
gujaf-358	128	25	corporate	corporate	ADJ
gujaf-358	128	26	behavior	behavior	NOUN
gujaf-358	128	27	.	.	PUNCT
gujaf-358	129	1	however	however	ADV
gujaf-358	129	2	,	,	PUNCT
gujaf-358	129	3	it	it	PRON
gujaf-358	129	4	can	can	AUX
gujaf-358	129	5	also	also	ADV
gujaf-358	129	6	result	result	VERB
gujaf-358	129	7	in	in	ADP
gujaf-358	129	8	entrenchment	entrenchment	NOUN
gujaf-358	129	9	,	,	PUNCT
gujaf-358	129	10	where	where	SCONJ
gujaf-358	129	11	managers	manager	NOUN
gujaf-358	129	12	prioritize	prioritize	VERB
gujaf-358	129	13	personal	personal	ADJ
gujaf-358	129	14	interests	interest	NOUN
gujaf-358	129	15	over	over	ADP
gujaf-358	129	16	social	social	ADJ
gujaf-358	129	17	responsibilities	responsibility	NOUN
gujaf-358	129	18	.	.	PUNCT
gujaf-358	130	1	in	in	ADP
gujaf-358	130	2	nigeria	nigeria	PROPN
gujaf-358	130	3	's	's	PART
gujaf-358	130	4	oil	oil	NOUN
gujaf-358	130	5	and	and	CCONJ
gujaf-358	130	6	gas	gas	NOUN
gujaf-358	130	7	sector	sector	NOUN
gujaf-358	130	8	,	,	PUNCT
gujaf-358	130	9	the	the	DET
gujaf-358	130	10	impact	impact	NOUN
gujaf-358	130	11	of	of	ADP
gujaf-358	130	12	managerial	managerial	ADJ
gujaf-358	130	13	ownership	ownership	NOUN
gujaf-358	130	14	on	on	ADP
gujaf-358	130	15	csr	csr	NOUN
gujaf-358	130	16	initiatives	initiative	NOUN
gujaf-358	130	17	is	be	AUX
gujaf-358	130	18	complex	complex	ADJ
gujaf-358	130	19	and	and	CCONJ
gujaf-358	130	20	requires	require	VERB
gujaf-358	130	21	empirical	empirical	ADJ
gujaf-358	130	22	investigation	investigation	NOUN
gujaf-358	130	23	to	to	PART
gujaf-358	130	24	understand	understand	VERB
gujaf-358	130	25	its	its	PRON
gujaf-358	130	26	nuances	nuance	NOUN
gujaf-358	130	27	fully	fully	ADV
gujaf-358	130	28	(	(	PUNCT
gujaf-358	130	29	yusuf	yusuf	PROPN
gujaf-358	130	30	&	&	CCONJ
gujaf-358	130	31	dandago	dandago	PROPN
gujaf-358	130	32	,	,	PUNCT
gujaf-358	130	33	2023	2023	NUM
gujaf-358	130	34	)	)	PUNCT
gujaf-358	130	35	.	.	PUNCT
gujaf-358	131	1	institutional	institutional	ADJ
gujaf-358	131	2	ownership	ownership	NOUN
gujaf-358	131	3	,	,	PUNCT
gujaf-358	131	4	involving	involve	VERB
gujaf-358	131	5	entities	entity	NOUN
gujaf-358	131	6	like	like	ADP
gujaf-358	131	7	pension	pension	NOUN
gujaf-358	131	8	funds	fund	NOUN
gujaf-358	131	9	and	and	CCONJ
gujaf-358	131	10	mutual	mutual	ADJ
gujaf-358	131	11	funds	fund	NOUN
gujaf-358	131	12	,	,	PUNCT
gujaf-358	131	13	often	often	ADV
gujaf-358	131	14	brings	bring	VERB
gujaf-358	131	15	a	a	DET
gujaf-358	131	16	focus	focus	NOUN
gujaf-358	131	17	on	on	ADP
gujaf-358	131	18	long	long	ADJ
gujaf-358	131	19	-	-	PUNCT
gujaf-358	131	20	term	term	NOUN
gujaf-358	131	21	value	value	NOUN
gujaf-358	131	22	and	and	CCONJ
gujaf-358	131	23	risk	risk	NOUN
gujaf-358	131	24	management	management	NOUN
gujaf-358	131	25	.	.	PUNCT
gujaf-358	132	1	these	these	DET
gujaf-358	132	2	institutional	institutional	ADJ
gujaf-358	132	3	investors	investor	NOUN
gujaf-358	132	4	can	can	AUX
gujaf-358	132	5	exert	exert	VERB
gujaf-358	132	6	pressure	pressure	NOUN
gujaf-358	132	7	on	on	ADP
gujaf-358	132	8	companies	company	NOUN
gujaf-358	132	9	to	to	PART
gujaf-358	132	10	adopt	adopt	VERB
gujaf-358	132	11	sustainable	sustainable	ADJ
gujaf-358	132	12	practices	practice	NOUN
gujaf-358	132	13	and	and	CCONJ
gujaf-358	132	14	enhance	enhance	VERB
gujaf-358	132	15	csr	csr	NOUN
gujaf-358	132	16	performance	performance	NOUN
gujaf-358	132	17	.	.	PUNCT
gujaf-358	133	1	in	in	ADP
gujaf-358	133	2	the	the	DET
gujaf-358	133	3	nigerian	nigerian	ADJ
gujaf-358	133	4	context	context	NOUN
gujaf-358	133	5	,	,	PUNCT
gujaf-358	133	6	the	the	DET
gujaf-358	133	7	influence	influence	NOUN
gujaf-358	133	8	of	of	ADP
gujaf-358	133	9	institutional	institutional	ADJ
gujaf-358	133	10	ownership	ownership	NOUN
gujaf-358	133	11	on	on	ADP
gujaf-358	133	12	csr	csr	NOUN
gujaf-358	133	13	is	be	AUX
gujaf-358	133	14	not	not	PART
gujaf-358	133	15	well	well	ADV
gujaf-358	133	16	-	-	PUNCT
gujaf-358	133	17	documented	document	VERB
gujaf-358	133	18	,	,	PUNCT
gujaf-358	133	19	necessitating	necessitate	VERB
gujaf-358	133	20	research	research	NOUN
gujaf-358	133	21	to	to	PART
gujaf-358	133	22	determine	determine	VERB
gujaf-358	133	23	whether	whether	SCONJ
gujaf-358	133	24	these	these	DET
gujaf-358	133	25	investors	investor	NOUN
gujaf-358	133	26	actively	actively	ADV
gujaf-358	133	27	promote	promote	VERB
gujaf-358	133	28	social	social	ADJ
gujaf-358	133	29	responsibility	responsibility	NOUN
gujaf-358	133	30	or	or	CCONJ
gujaf-358	133	31	remain	remain	VERB
gujaf-358	133	32	passive	passive	ADJ
gujaf-358	133	33	stakeholders	stakeholder	NOUN
gujaf-358	133	34	(	(	PUNCT
gujaf-358	133	35	lawal	lawal	NOUN
gujaf-358	133	36	,	,	PUNCT
gujaf-358	133	37	2021	2021	NUM
gujaf-358	133	38	)	)	PUNCT
gujaf-358	133	39	.	.	PUNCT
gujaf-358	134	1	foreign	foreign	ADJ
gujaf-358	134	2	ownership	ownership	NOUN
gujaf-358	134	3	introduces	introduce	VERB
gujaf-358	134	4	another	another	DET
gujaf-358	134	5	dimension	dimension	NOUN
gujaf-358	134	6	,	,	PUNCT
gujaf-358	134	7	as	as	SCONJ
gujaf-358	134	8	international	international	ADJ
gujaf-358	134	9	investors	investor	NOUN
gujaf-358	134	10	may	may	AUX
gujaf-358	134	11	bring	bring	VERB
gujaf-358	134	12	different	different	ADJ
gujaf-358	134	13	expectations	expectation	NOUN
gujaf-358	134	14	and	and	CCONJ
gujaf-358	134	15	standards	standard	NOUN
gujaf-358	134	16	regarding	regard	VERB
gujaf-358	134	17	csr	csr	NOUN
gujaf-358	134	18	.	.	PROPN
gujaf-358	134	19	foreign	foreign	ADJ
gujaf-358	134	20	stakeholders	stakeholder	NOUN
gujaf-358	134	21	often	often	ADV
gujaf-358	134	22	advocate	advocate	VERB
gujaf-358	134	23	for	for	ADP
gujaf-358	134	24	higher	high	ADJ
gujaf-358	134	25	transparency	transparency	NOUN
gujaf-358	134	26	and	and	CCONJ
gujaf-358	134	27	adherence	adherence	NOUN
gujaf-358	134	28	to	to	ADP
gujaf-358	134	29	global	global	ADJ
gujaf-358	134	30	csr	csr	NOUN
gujaf-358	134	31	norms	norm	NOUN
gujaf-358	134	32	,	,	PUNCT
gujaf-358	134	33	potentially	potentially	ADV
gujaf-358	134	34	influencing	influence	VERB
gujaf-358	134	35	nigerian	nigerian	ADJ
gujaf-358	134	36	oil	oil	NOUN
gujaf-358	134	37	and	and	CCONJ
gujaf-358	134	38	gas	gas	NOUN
gujaf-358	134	39	companies	company	NOUN
gujaf-358	134	40	to	to	PART
gujaf-358	134	41	improve	improve	VERB
gujaf-358	134	42	their	their	PRON
gujaf-358	134	43	csr	csr	NOUN
gujaf-358	134	44	disclosures	disclosure	NOUN
gujaf-358	134	45	and	and	CCONJ
gujaf-358	134	46	practices	practice	NOUN
gujaf-358	134	47	.	.	PUNCT
gujaf-358	135	1	however	however	ADV
gujaf-358	135	2	,	,	PUNCT
gujaf-358	135	3	the	the	DET
gujaf-358	135	4	extent	extent	NOUN
gujaf-358	135	5	to	to	PART
gujaf-358	135	6	which	which	PRON
gujaf-358	135	7	foreign	foreign	ADJ
gujaf-358	135	8	ownership	ownership	NOUN
gujaf-358	135	9	affects	affect	VERB
gujaf-358	135	10	csr	csr	X
gujaf-358	135	11	in	in	ADP
gujaf-358	135	12	nigeria	nigeria	PROPN
gujaf-358	135	13	remains	remain	VERB
gujaf-358	135	14	underexplored	underexplored	ADJ
gujaf-358	135	15	,	,	PUNCT
gujaf-358	135	16	highlighting	highlight	VERB
gujaf-358	135	17	the	the	DET
gujaf-358	135	18	need	need	NOUN
gujaf-358	135	19	for	for	ADP
gujaf-358	135	20	studies	study	NOUN
gujaf-358	135	21	that	that	PRON
gujaf-358	135	22	examine	examine	VERB
gujaf-358	135	23	this	this	DET
gujaf-358	135	24	relationship	relationship	NOUN
gujaf-358	135	25	in	in	ADP
gujaf-358	135	26	detail	detail	NOUN
gujaf-358	135	27	(	(	PUNCT
gujaf-358	135	28	oyerogba	oyerogba	NOUN
gujaf-358	135	29	et	et	PROPN
gujaf-358	135	30	al	al	PROPN
gujaf-358	135	31	.	.	PROPN
gujaf-358	135	32	,	,	PUNCT
gujaf-358	135	33	2023	2023	NUM
gujaf-358	135	34	)	)	PUNCT
gujaf-358	135	35	.	.	PUNCT
gujaf-358	136	1	despite	despite	SCONJ
gujaf-358	136	2	the	the	DET
gujaf-358	136	3	recognized	recognize	VERB
gujaf-358	136	4	importance	importance	NOUN
gujaf-358	136	5	of	of	ADP
gujaf-358	136	6	csr	csr	NOUN
gujaf-358	136	7	in	in	ADP
gujaf-358	136	8	addressing	address	VERB
gujaf-358	136	9	environmental	environmental	ADJ
gujaf-358	136	10	and	and	CCONJ
gujaf-358	136	11	social	social	ADJ
gujaf-358	136	12	challenges	challenge	NOUN
gujaf-358	136	13	in	in	ADP
gujaf-358	136	14	nigeria	nigeria	PROPN
gujaf-358	136	15	's	's	PART
gujaf-358	136	16	oil	oil	NOUN
gujaf-358	136	17	and	and	CCONJ
gujaf-358	136	18	gas	gas	NOUN
gujaf-358	136	19	sector	sector	NOUN
gujaf-358	136	20	,	,	PUNCT
gujaf-358	136	21	there	there	PRON
gujaf-358	136	22	is	be	VERB
gujaf-358	136	23	a	a	DET
gujaf-358	136	24	lack	lack	NOUN
gujaf-358	136	25	of	of	ADP
gujaf-358	136	26	comprehensive	comprehensive	ADJ
gujaf-358	136	27	understanding	understanding	NOUN
gujaf-358	136	28	of	of	ADP
gujaf-358	136	29	how	how	SCONJ
gujaf-358	136	30	ownership	ownership	NOUN
gujaf-358	136	31	structures	structure	NOUN
gujaf-358	136	32	influence	influence	VERB
gujaf-358	136	33	csr	csr	NOUN
gujaf-358	136	34	practices	practice	NOUN
gujaf-358	136	35	.	.	PUNCT
gujaf-358	137	1	the	the	DET
gujaf-358	137	2	roles	role	NOUN
gujaf-358	137	3	of	of	ADP
gujaf-358	137	4	managerial	managerial	ADJ
gujaf-358	137	5	,	,	PUNCT
gujaf-358	137	6	institutional	institutional	ADJ
gujaf-358	137	7	,	,	PUNCT
gujaf-358	137	8	and	and	CCONJ
gujaf-358	137	9	foreign	foreign	ADJ
gujaf-358	137	10	ownership	ownership	NOUN
gujaf-358	137	11	in	in	ADP
gujaf-358	137	12	shaping	shape	VERB
gujaf-358	137	13	csr	csr	NOUN
gujaf-358	137	14	initiatives	initiative	NOUN
gujaf-358	137	15	are	be	AUX
gujaf-358	137	16	not	not	PART
gujaf-358	137	17	well	well	ADV
gujaf-358	137	18	-	-	PUNCT
gujaf-358	137	19	defined	define	VERB
gujaf-358	137	20	,	,	PUNCT
gujaf-358	137	21	leading	lead	VERB
gujaf-358	137	22	to	to	ADP
gujaf-358	137	23	gaps	gap	NOUN
gujaf-358	137	24	in	in	ADP
gujaf-358	137	25	policy	policy	NOUN
gujaf-358	137	26	and	and	CCONJ
gujaf-358	137	27	corporate	corporate	ADJ
gujaf-358	137	28	governance	governance	NOUN
gujaf-358	137	29	.	.	PUNCT
gujaf-358	138	1	this	this	DET
gujaf-358	138	2	study	study	NOUN
gujaf-358	138	3	aims	aim	VERB
gujaf-358	138	4	to	to	PART
gujaf-358	138	5	fill	fill	VERB
gujaf-358	138	6	this	this	DET
gujaf-358	138	7	gap	gap	NOUN
gujaf-358	138	8	by	by	ADP
gujaf-358	138	9	examining	examine	VERB
gujaf-358	138	10	the	the	DET
gujaf-358	138	11	impact	impact	NOUN
gujaf-358	138	12	of	of	ADP
gujaf-358	138	13	different	different	ADJ
gujaf-358	138	14	ownership	ownership	NOUN
gujaf-358	138	15	structures	structure	NOUN
gujaf-358	138	16	on	on	ADP
gujaf-358	138	17	csr	csr	NOUN
gujaf-358	138	18	performance	performance	NOUN
gujaf-358	138	19	among	among	ADP
gujaf-358	138	20	listed	list	VERB
gujaf-358	138	21	oil	oil	NOUN
gujaf-358	138	22	and	and	CCONJ
gujaf-358	138	23	gas	gas	NOUN
gujaf-358	138	24	companies	company	NOUN
gujaf-358	138	25	in	in	ADP
gujaf-358	138	26	nigeria	nigeria	PROPN
gujaf-358	138	27	.	.	PUNCT
gujaf-358	139	1	by	by	ADP
gujaf-358	139	2	doing	do	VERB
gujaf-358	139	3	so	so	ADV
gujaf-358	139	4	,	,	PUNCT
gujaf-358	139	5	it	it	PRON
gujaf-358	139	6	seeks	seek	VERB
gujaf-358	139	7	to	to	PART
gujaf-358	139	8	provide	provide	VERB
gujaf-358	139	9	insights	insight	NOUN
gujaf-358	139	10	that	that	PRON
gujaf-358	139	11	can	can	AUX
gujaf-358	139	12	inform	inform	VERB
gujaf-358	139	13	stakeholders	stakeholder	NOUN
gujaf-358	139	14	and	and	CCONJ
gujaf-358	139	15	policymakers	policymaker	NOUN
gujaf-358	139	16	in	in	ADP
gujaf-358	139	17	promoting	promote	VERB
gujaf-358	139	18	effective	effective	ADJ
gujaf-358	139	19	csr	csr	NOUN
gujaf-358	139	20	strategies	strategy	NOUN
gujaf-358	139	21	that	that	PRON
gujaf-358	139	22	align	align	VERB
gujaf-358	139	23	with	with	ADP
gujaf-358	139	24	both	both	CCONJ
gujaf-358	139	25	corporate	corporate	ADJ
gujaf-358	139	26	objectives	objective	NOUN
gujaf-358	139	27	and	and	CCONJ
gujaf-358	139	28	societal	societal	ADJ
gujaf-358	139	29	needs	need	NOUN
gujaf-358	139	30	.	.	PUNCT
gujaf-358	140	1	gusau	gusau	PROPN
gujaf-358	140	2	journal	journal	PROPN
gujaf-358	140	3	of	of	ADP
gujaf-358	140	4	accounting	accounting	NOUN
gujaf-358	140	5	and	and	CCONJ
gujaf-358	140	6	finance	finance	NOUN
gujaf-358	140	7	,	,	PUNCT
gujaf-358	140	8	vol	vol	NOUN
gujaf-358	140	9	.	.	PROPN
gujaf-358	140	10	5	5	NUM
gujaf-358	140	11	,	,	PUNCT
gujaf-358	140	12	issue	issue	NOUN
gujaf-358	140	13	2	2	NUM
gujaf-358	140	14	,	,	PUNCT
gujaf-358	140	15	october	october	PROPN
gujaf-358	140	16	,	,	PUNCT
gujaf-358	140	17	2024	2024	NUM
gujaf-358	140	18	415	415	NUM
gujaf-358	140	19	understanding	understand	VERB
gujaf-358	140	20	the	the	DET
gujaf-358	140	21	interplay	interplay	NOUN
gujaf-358	140	22	between	between	ADP
gujaf-358	140	23	these	these	DET
gujaf-358	140	24	ownership	ownership	NOUN
gujaf-358	140	25	structures	structure	NOUN
gujaf-358	140	26	and	and	CCONJ
gujaf-358	140	27	csr	csr	NOUN
gujaf-358	140	28	is	be	AUX
gujaf-358	140	29	crucial	crucial	ADJ
gujaf-358	140	30	for	for	ADP
gujaf-358	140	31	developing	develop	VERB
gujaf-358	140	32	policies	policy	NOUN
gujaf-358	140	33	that	that	PRON
gujaf-358	140	34	promote	promote	VERB
gujaf-358	140	35	responsible	responsible	ADJ
gujaf-358	140	36	corporate	corporate	ADJ
gujaf-358	140	37	behavior	behavior	NOUN
gujaf-358	140	38	.	.	PUNCT
gujaf-358	141	1	by	by	ADP
gujaf-358	141	2	analyzing	analyze	VERB
gujaf-358	141	3	how	how	SCONJ
gujaf-358	141	4	different	different	ADJ
gujaf-358	141	5	ownership	ownership	NOUN
gujaf-358	141	6	types	type	NOUN
gujaf-358	141	7	influence	influence	VERB
gujaf-358	141	8	csr	csr	NOUN
gujaf-358	141	9	initiatives	initiative	NOUN
gujaf-358	141	10	,	,	PUNCT
gujaf-358	141	11	stakeholders	stakeholder	NOUN
gujaf-358	141	12	can	can	AUX
gujaf-358	141	13	identify	identify	VERB
gujaf-358	141	14	mechanisms	mechanism	NOUN
gujaf-358	141	15	to	to	PART
gujaf-358	141	16	enhance	enhance	VERB
gujaf-358	141	17	corporate	corporate	ADJ
gujaf-358	141	18	accountability	accountability	NOUN
gujaf-358	141	19	and	and	CCONJ
gujaf-358	141	20	ensure	ensure	VERB
gujaf-358	141	21	that	that	SCONJ
gujaf-358	141	22	companies	company	NOUN
gujaf-358	141	23	contribute	contribute	VERB
gujaf-358	141	24	positively	positively	ADV
gujaf-358	141	25	to	to	PART
gujaf-358	141	26	societal	societal	ADJ
gujaf-358	141	27	and	and	CCONJ
gujaf-358	141	28	environmental	environmental	ADJ
gujaf-358	141	29	well	well	ADV
gujaf-358	141	30	-	-	PUNCT
gujaf-358	141	31	being	being	NOUN
gujaf-358	141	32	.	.	PUNCT
gujaf-358	142	1	research	research	NOUN
gujaf-358	142	2	hypotheses	hypothesis	NOUN
gujaf-358	142	3	h₀₁	h₀₁	ADJ
gujaf-358	142	4	:	:	PUNCT
gujaf-358	142	5	managerial	managerial	ADJ
gujaf-358	142	6	ownership	ownership	NOUN
gujaf-358	142	7	has	have	VERB
gujaf-358	142	8	no	no	DET
gujaf-358	142	9	significant	significant	ADJ
gujaf-358	142	10	impact	impact	NOUN
gujaf-358	142	11	on	on	ADP
gujaf-358	142	12	csr	csr	X
gujaf-358	142	13	in	in	ADP
gujaf-358	142	14	nigerian	nigerian	ADJ
gujaf-358	142	15	oil	oil	NOUN
gujaf-358	142	16	and	and	CCONJ
gujaf-358	142	17	gas	gas	NOUN
gujaf-358	142	18	companies	company	NOUN
gujaf-358	142	19	.	.	PUNCT
gujaf-358	143	1	h₀₂	h₀₂	NOUN
gujaf-358	143	2	:	:	PUNCT
gujaf-358	143	3	institutional	institutional	ADJ
gujaf-358	143	4	ownership	ownership	NOUN
gujaf-358	143	5	does	do	AUX
gujaf-358	143	6	not	not	PART
gujaf-358	143	7	significantly	significantly	ADV
gujaf-358	143	8	affect	affect	VERB
gujaf-358	143	9	csr	csr	NOUN
gujaf-358	143	10	performance	performance	NOUN
gujaf-358	143	11	in	in	ADP
gujaf-358	143	12	nigerian	nigerian	ADJ
gujaf-358	143	13	oil	oil	NOUN
gujaf-358	143	14	and	and	CCONJ
gujaf-358	143	15	gas	gas	NOUN
gujaf-358	143	16	companies	company	NOUN
gujaf-358	143	17	.	.	PUNCT
gujaf-358	144	1	h₀₃	h₀₃	NOUN
gujaf-358	144	2	:	:	PUNCT
gujaf-358	144	3	foreign	foreign	ADJ
gujaf-358	144	4	ownership	ownership	NOUN
gujaf-358	144	5	has	have	VERB
gujaf-358	144	6	no	no	DET
gujaf-358	144	7	significant	significant	ADJ
gujaf-358	144	8	influence	influence	NOUN
gujaf-358	144	9	on	on	ADP
gujaf-358	144	10	csr	csr	NOUN
gujaf-358	144	11	initiatives	initiative	NOUN
gujaf-358	144	12	in	in	ADP
gujaf-358	144	13	nigerian	nigerian	ADJ
gujaf-358	144	14	oil	oil	NOUN
gujaf-358	144	15	and	and	CCONJ
gujaf-358	144	16	gas	gas	NOUN
gujaf-358	144	17	companies	company	NOUN
gujaf-358	144	18	.	.	PUNCT
gujaf-358	145	1	2.0	2.0	NUM
gujaf-358	145	2	literature	literature	NOUN
gujaf-358	145	3	review	review	VERB
gujaf-358	145	4	corporate	corporate	ADJ
gujaf-358	145	5	social	social	ADJ
gujaf-358	145	6	responsibility	responsibility	NOUN
gujaf-358	145	7	(	(	PUNCT
gujaf-358	145	8	csr	csr	NOUN
gujaf-358	145	9	)	)	PUNCT
gujaf-358	145	10	refers	refer	VERB
gujaf-358	145	11	to	to	ADP
gujaf-358	145	12	a	a	DET
gujaf-358	145	13	company	company	NOUN
gujaf-358	145	14	's	's	PART
gujaf-358	145	15	commitment	commitment	NOUN
gujaf-358	145	16	to	to	PART
gujaf-358	145	17	operate	operate	VERB
gujaf-358	145	18	ethically	ethically	ADV
gujaf-358	145	19	and	and	CCONJ
gujaf-358	145	20	contribute	contribute	VERB
gujaf-358	145	21	to	to	ADP
gujaf-358	145	22	economic	economic	ADJ
gujaf-358	145	23	development	development	NOUN
gujaf-358	145	24	while	while	SCONJ
gujaf-358	145	25	improving	improve	VERB
gujaf-358	145	26	the	the	DET
gujaf-358	145	27	quality	quality	NOUN
gujaf-358	145	28	of	of	ADP
gujaf-358	145	29	life	life	NOUN
gujaf-358	145	30	for	for	ADP
gujaf-358	145	31	its	its	PRON
gujaf-358	145	32	workforce	workforce	NOUN
gujaf-358	145	33	,	,	PUNCT
gujaf-358	145	34	local	local	ADJ
gujaf-358	145	35	community	community	NOUN
gujaf-358	145	36	,	,	PUNCT
gujaf-358	145	37	and	and	CCONJ
gujaf-358	145	38	society	society	NOUN
gujaf-358	145	39	at	at	ADP
gujaf-358	145	40	large	large	ADJ
gujaf-358	145	41	.	.	PUNCT
gujaf-358	146	1	according	accord	VERB
gujaf-358	146	2	to	to	ADP
gujaf-358	146	3	odera	odera	NOUN
gujaf-358	146	4	et	et	PROPN
gujaf-358	146	5	al	al	PROPN
gujaf-358	146	6	.	.	PROPN
gujaf-358	147	1	(	(	PUNCT
gujaf-358	147	2	2020	2020	NUM
gujaf-358	147	3	)	)	PUNCT
gujaf-358	147	4	,	,	PUNCT
gujaf-358	147	5	csr	csr	NOUN
gujaf-358	147	6	encompasses	encompass	VERB
gujaf-358	147	7	initiatives	initiative	NOUN
gujaf-358	147	8	that	that	PRON
gujaf-358	147	9	go	go	VERB
gujaf-358	147	10	beyond	beyond	ADP
gujaf-358	147	11	legal	legal	ADJ
gujaf-358	147	12	obligations	obligation	NOUN
gujaf-358	147	13	,	,	PUNCT
gujaf-358	147	14	focusing	focus	VERB
gujaf-358	147	15	on	on	ADP
gujaf-358	147	16	environmental	environmental	ADJ
gujaf-358	147	17	protection	protection	NOUN
gujaf-358	147	18	,	,	PUNCT
gujaf-358	147	19	social	social	ADJ
gujaf-358	147	20	equity	equity	NOUN
gujaf-358	147	21	,	,	PUNCT
gujaf-358	147	22	and	and	CCONJ
gujaf-358	147	23	economic	economic	ADJ
gujaf-358	147	24	growth	growth	NOUN
gujaf-358	147	25	.	.	PUNCT
gujaf-358	148	1	nwagbara	nwagbara	NOUN
gujaf-358	148	2	and	and	CCONJ
gujaf-358	148	3	kalagbor	kalagbor	NOUN
gujaf-358	148	4	(	(	PUNCT
gujaf-358	148	5	2021	2021	NUM
gujaf-358	148	6	)	)	PUNCT
gujaf-358	148	7	emphasize	emphasize	VERB
gujaf-358	148	8	that	that	PRON
gujaf-358	148	9	csr	csr	X
gujaf-358	148	10	in	in	ADP
gujaf-358	148	11	nigeria	nigeria	PROPN
gujaf-358	148	12	's	's	PART
gujaf-358	148	13	oil	oil	NOUN
gujaf-358	148	14	and	and	CCONJ
gujaf-358	148	15	gas	gas	NOUN
gujaf-358	148	16	sector	sector	NOUN
gujaf-358	148	17	is	be	AUX
gujaf-358	148	18	crucial	crucial	ADJ
gujaf-358	148	19	due	due	ADP
gujaf-358	148	20	to	to	ADP
gujaf-358	148	21	the	the	DET
gujaf-358	148	22	industry	industry	NOUN
gujaf-358	148	23	's	's	PART
gujaf-358	148	24	significant	significant	ADJ
gujaf-358	148	25	environmental	environmental	ADJ
gujaf-358	148	26	impact	impact	NOUN
gujaf-358	148	27	,	,	PUNCT
gujaf-358	148	28	necessitating	necessitate	VERB
gujaf-358	148	29	proactive	proactive	ADJ
gujaf-358	148	30	measures	measure	NOUN
gujaf-358	148	31	to	to	PART
gujaf-358	148	32	address	address	VERB
gujaf-358	148	33	community	community	NOUN
gujaf-358	148	34	concerns	concern	NOUN
gujaf-358	148	35	and	and	CCONJ
gujaf-358	148	36	environmental	environmental	ADJ
gujaf-358	148	37	degradation	degradation	NOUN
gujaf-358	148	38	.	.	PUNCT
gujaf-358	149	1	oyerogba	oyerogba	NOUN
gujaf-358	149	2	et	et	PROPN
gujaf-358	149	3	al	al	PROPN
gujaf-358	149	4	.	.	PROPN
gujaf-358	150	1	(	(	PUNCT
gujaf-358	150	2	2023	2023	NUM
gujaf-358	150	3	)	)	PUNCT
gujaf-358	150	4	further	far	ADV
gujaf-358	150	5	highlight	highlight	VERB
gujaf-358	150	6	that	that	SCONJ
gujaf-358	150	7	effective	effective	ADJ
gujaf-358	150	8	csr	csr	NOUN
gujaf-358	150	9	practices	practice	NOUN
gujaf-358	150	10	can	can	AUX
gujaf-358	150	11	enhance	enhance	VERB
gujaf-358	150	12	corporate	corporate	ADJ
gujaf-358	150	13	reputation	reputation	NOUN
gujaf-358	150	14	and	and	CCONJ
gujaf-358	150	15	stakeholder	stakeholder	NOUN
gujaf-358	150	16	trust	trust	PROPN
gujaf-358	150	17	,	,	PUNCT
gujaf-358	150	18	leading	lead	VERB
gujaf-358	150	19	to	to	ADP
gujaf-358	150	20	sustainable	sustainable	ADJ
gujaf-358	150	21	business	business	NOUN
gujaf-358	150	22	operations	operation	NOUN
gujaf-358	150	23	.	.	PUNCT
gujaf-358	151	1	in	in	ADP
gujaf-358	151	2	this	this	DET
gujaf-358	151	3	study	study	NOUN
gujaf-358	151	4	,	,	PUNCT
gujaf-358	151	5	csr	csr	X
gujaf-358	151	6	is	be	AUX
gujaf-358	151	7	defined	define	VERB
gujaf-358	151	8	as	as	ADP
gujaf-358	151	9	the	the	DET
gujaf-358	151	10	voluntary	voluntary	ADJ
gujaf-358	151	11	and	and	CCONJ
gujaf-358	151	12	strategic	strategic	ADJ
gujaf-358	151	13	actions	action	NOUN
gujaf-358	151	14	undertaken	undertake	VERB
gujaf-358	151	15	by	by	ADP
gujaf-358	151	16	listed	list	VERB
gujaf-358	151	17	oil	oil	NOUN
gujaf-358	151	18	and	and	CCONJ
gujaf-358	151	19	gas	gas	NOUN
gujaf-358	151	20	companies	company	NOUN
gujaf-358	151	21	in	in	ADP
gujaf-358	151	22	nigeria	nigeria	PROPN
gujaf-358	151	23	to	to	PART
gujaf-358	151	24	manage	manage	VERB
gujaf-358	151	25	their	their	PRON
gujaf-358	151	26	social	social	ADJ
gujaf-358	151	27	,	,	PUNCT
gujaf-358	151	28	environmental	environmental	ADJ
gujaf-358	151	29	,	,	PUNCT
gujaf-358	151	30	and	and	CCONJ
gujaf-358	151	31	economic	economic	ADJ
gujaf-358	151	32	impacts	impact	NOUN
gujaf-358	151	33	,	,	PUNCT
gujaf-358	151	34	aiming	aim	VERB
gujaf-358	151	35	to	to	PART
gujaf-358	151	36	foster	foster	VERB
gujaf-358	151	37	sustainable	sustainable	ADJ
gujaf-358	151	38	development	development	NOUN
gujaf-358	151	39	and	and	CCONJ
gujaf-358	151	40	stakeholder	stakeholder	NOUN
gujaf-358	151	41	engagement	engagement	NOUN
gujaf-358	151	42	.	.	PUNCT
gujaf-358	152	1	managerial	managerial	ADJ
gujaf-358	152	2	ownership	ownership	NOUN
gujaf-358	152	3	denotes	denote	VERB
gujaf-358	152	4	the	the	DET
gujaf-358	152	5	proportion	proportion	NOUN
gujaf-358	152	6	of	of	ADP
gujaf-358	152	7	a	a	DET
gujaf-358	152	8	company	company	NOUN
gujaf-358	152	9	's	's	PART
gujaf-358	152	10	shares	share	NOUN
gujaf-358	152	11	held	hold	VERB
gujaf-358	152	12	by	by	ADP
gujaf-358	152	13	its	its	PRON
gujaf-358	152	14	executives	executive	NOUN
gujaf-358	152	15	and	and	CCONJ
gujaf-358	152	16	directors	director	NOUN
gujaf-358	152	17	,	,	PUNCT
gujaf-358	152	18	aligning	align	VERB
gujaf-358	152	19	their	their	PRON
gujaf-358	152	20	interests	interest	NOUN
gujaf-358	152	21	with	with	ADP
gujaf-358	152	22	those	those	PRON
gujaf-358	152	23	of	of	ADP
gujaf-358	152	24	shareholders	shareholder	NOUN
gujaf-358	152	25	.	.	PUNCT
gujaf-358	153	1	yusuf	yusuf	PROPN
gujaf-358	153	2	and	and	CCONJ
gujaf-358	153	3	dandago	dandago	NOUN
gujaf-358	153	4	(	(	PUNCT
gujaf-358	153	5	2023	2023	NUM
gujaf-358	153	6	)	)	PUNCT
gujaf-358	153	7	assert	assert	VERB
gujaf-358	153	8	that	that	SCONJ
gujaf-358	153	9	higher	high	ADJ
gujaf-358	153	10	managerial	managerial	ADJ
gujaf-358	153	11	ownership	ownership	NOUN
gujaf-358	153	12	can	can	AUX
gujaf-358	153	13	mitigate	mitigate	VERB
gujaf-358	153	14	agency	agency	NOUN
gujaf-358	153	15	conflicts	conflict	NOUN
gujaf-358	153	16	,	,	PUNCT
gujaf-358	153	17	leading	lead	VERB
gujaf-358	153	18	to	to	ADP
gujaf-358	153	19	decisions	decision	NOUN
gujaf-358	153	20	that	that	PRON
gujaf-358	153	21	favor	favor	VERB
gujaf-358	153	22	long	long	ADJ
gujaf-358	153	23	-	-	PUNCT
gujaf-358	153	24	term	term	NOUN
gujaf-358	153	25	corporate	corporate	ADJ
gujaf-358	153	26	health	health	NOUN
gujaf-358	153	27	.	.	PUNCT
gujaf-358	154	1	lawal	lawal	NOUN
gujaf-358	154	2	(	(	PUNCT
gujaf-358	154	3	2021	2021	NUM
gujaf-358	154	4	)	)	PUNCT
gujaf-358	154	5	suggests	suggest	VERB
gujaf-358	154	6	that	that	SCONJ
gujaf-358	154	7	when	when	SCONJ
gujaf-358	154	8	managers	manager	NOUN
gujaf-358	154	9	have	have	VERB
gujaf-358	154	10	a	a	DET
gujaf-358	154	11	significant	significant	ADJ
gujaf-358	154	12	stake	stake	NOUN
gujaf-358	154	13	in	in	ADP
gujaf-358	154	14	the	the	DET
gujaf-358	154	15	company	company	NOUN
gujaf-358	154	16	,	,	PUNCT
gujaf-358	154	17	they	they	PRON
gujaf-358	154	18	are	be	AUX
gujaf-358	154	19	more	more	ADV
gujaf-358	154	20	likely	likely	ADJ
gujaf-358	154	21	to	to	PART
gujaf-358	154	22	engage	engage	VERB
gujaf-358	154	23	in	in	ADP
gujaf-358	154	24	csr	csr	NOUN
gujaf-358	154	25	activities	activity	NOUN
gujaf-358	154	26	that	that	PRON
gujaf-358	154	27	enhance	enhance	VERB
gujaf-358	154	28	firm	firm	ADJ
gujaf-358	154	29	value	value	NOUN
gujaf-358	154	30	.	.	PUNCT
gujaf-358	155	1	oyerogba	oyerogba	NOUN
gujaf-358	155	2	et	et	PROPN
gujaf-358	155	3	al	al	PROPN
gujaf-358	155	4	.	.	PROPN
gujaf-358	156	1	(	(	PUNCT
gujaf-358	156	2	2023	2023	NUM
gujaf-358	156	3	)	)	PUNCT
gujaf-358	156	4	also	also	ADV
gujaf-358	156	5	indicate	indicate	VERB
gujaf-358	156	6	that	that	SCONJ
gujaf-358	156	7	managerial	managerial	ADJ
gujaf-358	156	8	ownership	ownership	NOUN
gujaf-358	156	9	influences	influence	NOUN
gujaf-358	156	10	csr	csr	NOUN
gujaf-358	156	11	disclosure	disclosure	NOUN
gujaf-358	156	12	levels	level	NOUN
gujaf-358	156	13	,	,	PUNCT
gujaf-358	156	14	as	as	SCONJ
gujaf-358	156	15	managers	manager	NOUN
gujaf-358	156	16	with	with	ADP
gujaf-358	156	17	substantial	substantial	ADJ
gujaf-358	156	18	ownership	ownership	NOUN
gujaf-358	156	19	may	may	AUX
gujaf-358	156	20	prioritize	prioritize	VERB
gujaf-358	156	21	transparency	transparency	NOUN
gujaf-358	156	22	to	to	PART
gujaf-358	156	23	protect	protect	VERB
gujaf-358	156	24	their	their	PRON
gujaf-358	156	25	investments	investment	NOUN
gujaf-358	156	26	.	.	PUNCT
gujaf-358	157	1	for	for	ADP
gujaf-358	157	2	this	this	DET
gujaf-358	157	3	research	research	NOUN
gujaf-358	157	4	,	,	PUNCT
gujaf-358	157	5	managerial	managerial	ADJ
gujaf-358	157	6	ownership	ownership	NOUN
gujaf-358	157	7	is	be	AUX
gujaf-358	157	8	the	the	DET
gujaf-358	157	9	percentage	percentage	NOUN
gujaf-358	157	10	of	of	ADP
gujaf-358	157	11	shares	share	NOUN
gujaf-358	157	12	held	hold	VERB
gujaf-358	157	13	by	by	ADP
gujaf-358	157	14	company	company	NOUN
gujaf-358	157	15	executives	executive	NOUN
gujaf-358	157	16	and	and	CCONJ
gujaf-358	157	17	board	board	NOUN
gujaf-358	157	18	members	member	NOUN
gujaf-358	157	19	in	in	ADP
gujaf-358	157	20	listed	list	VERB
gujaf-358	157	21	nigerian	nigerian	ADJ
gujaf-358	157	22	oil	oil	NOUN
gujaf-358	157	23	and	and	CCONJ
gujaf-358	157	24	gas	gas	NOUN
gujaf-358	157	25	firms	firm	NOUN
gujaf-358	157	26	,	,	PUNCT
gujaf-358	157	27	influencing	influence	VERB
gujaf-358	157	28	their	their	PRON
gujaf-358	157	29	commitment	commitment	NOUN
gujaf-358	157	30	to	to	ADP
gujaf-358	157	31	csr	csr	NOUN
gujaf-358	157	32	initiatives	initiative	NOUN
gujaf-358	157	33	.	.	PUNCT
gujaf-358	158	1	institutional	institutional	ADJ
gujaf-358	158	2	ownership	ownership	NOUN
gujaf-358	158	3	refers	refer	VERB
gujaf-358	158	4	to	to	ADP
gujaf-358	158	5	the	the	DET
gujaf-358	158	6	shareholding	shareholding	NOUN
gujaf-358	158	7	by	by	ADP
gujaf-358	158	8	large	large	ADJ
gujaf-358	158	9	entities	entity	NOUN
gujaf-358	158	10	such	such	ADJ
gujaf-358	158	11	as	as	ADP
gujaf-358	158	12	mutual	mutual	ADJ
gujaf-358	158	13	funds	fund	NOUN
gujaf-358	158	14	,	,	PUNCT
gujaf-358	158	15	pension	pension	NOUN
gujaf-358	158	16	funds	fund	NOUN
gujaf-358	158	17	,	,	PUNCT
gujaf-358	158	18	and	and	CCONJ
gujaf-358	158	19	insurance	insurance	NOUN
gujaf-358	158	20	companies	company	NOUN
gujaf-358	158	21	.	.	PUNCT
gujaf-358	159	1	according	accord	VERB
gujaf-358	159	2	to	to	ADP
gujaf-358	159	3	lawal	lawal	NOUN
gujaf-358	159	4	(	(	PUNCT
gujaf-358	159	5	2021	2021	NUM
gujaf-358	159	6	)	)	PUNCT
gujaf-358	159	7	,	,	PUNCT
gujaf-358	159	8	institutional	institutional	ADJ
gujaf-358	159	9	investors	investor	NOUN
gujaf-358	159	10	often	often	ADV
gujaf-358	159	11	advocate	advocate	VERB
gujaf-358	159	12	for	for	ADP
gujaf-358	159	13	robust	robust	ADJ
gujaf-358	159	14	csr	csr	NOUN
gujaf-358	159	15	practices	practice	NOUN
gujaf-358	159	16	to	to	PART
gujaf-358	159	17	safeguard	safeguard	VERB
gujaf-358	159	18	their	their	PRON
gujaf-358	159	19	investments	investment	NOUN
gujaf-358	159	20	.	.	PUNCT
gujaf-358	160	1	nwagbara	nwagbara	NOUN
gujaf-358	160	2	and	and	CCONJ
gujaf-358	160	3	kalagbor	kalagbor	NOUN
gujaf-358	160	4	(	(	PUNCT
gujaf-358	160	5	2021	2021	NUM
gujaf-358	160	6	)	)	PUNCT
gujaf-358	160	7	note	note	VERB
gujaf-358	160	8	that	that	SCONJ
gujaf-358	160	9	institutional	institutional	ADJ
gujaf-358	160	10	ownership	ownership	NOUN
gujaf-358	160	11	can	can	AUX
gujaf-358	160	12	lead	lead	VERB
gujaf-358	160	13	to	to	ADP
gujaf-358	160	14	improved	improve	VERB
gujaf-358	160	15	csr	csr	NOUN
gujaf-358	160	16	disclosures	disclosure	NOUN
gujaf-358	160	17	due	due	ADJ
gujaf-358	160	18	to	to	ADP
gujaf-358	160	19	the	the	DET
gujaf-358	160	20	pressure	pressure	NOUN
gujaf-358	160	21	these	these	DET
gujaf-358	160	22	investors	investor	NOUN
gujaf-358	160	23	exert	exert	VERB
gujaf-358	160	24	on	on	ADP
gujaf-358	160	25	management	management	NOUN
gujaf-358	160	26	.	.	PUNCT
gujaf-358	161	1	oyerogba	oyerogba	PROPN
gujaf-358	161	2	et	et	PROPN
gujaf-358	161	3	al	al	PROPN
gujaf-358	161	4	.	.	PROPN
gujaf-358	162	1	(	(	PUNCT
gujaf-358	162	2	2023	2023	NUM
gujaf-358	162	3	)	)	PUNCT
gujaf-358	162	4	observe	observe	VERB
gujaf-358	162	5	that	that	SCONJ
gujaf-358	162	6	institutional	institutional	ADJ
gujaf-358	162	7	investors	investor	NOUN
gujaf-358	162	8	'	'	PART
gujaf-358	162	9	demand	demand	NOUN
gujaf-358	162	10	for	for	ADP
gujaf-358	162	11	transparency	transparency	NOUN
gujaf-358	162	12	and	and	CCONJ
gujaf-358	162	13	accountability	accountability	NOUN
gujaf-358	162	14	can	can	AUX
gujaf-358	162	15	drive	drive	VERB
gujaf-358	162	16	companies	company	NOUN
gujaf-358	162	17	toward	toward	ADP
gujaf-358	162	18	more	more	ADV
gujaf-358	162	19	comprehensive	comprehensive	ADJ
gujaf-358	162	20	csr	csr	NOUN
gujaf-358	162	21	reporting	reporting	NOUN
gujaf-358	162	22	.	.	PUNCT
gujaf-358	163	1	in	in	ADP
gujaf-358	163	2	this	this	DET
gujaf-358	163	3	context	context	NOUN
gujaf-358	163	4	,	,	PUNCT
gujaf-358	163	5	institutional	institutional	ADJ
gujaf-358	163	6	ownership	ownership	NOUN
gujaf-358	163	7	is	be	AUX
gujaf-358	163	8	the	the	DET
gujaf-358	163	9	proportion	proportion	NOUN
gujaf-358	163	10	of	of	ADP
gujaf-358	163	11	shares	share	NOUN
gujaf-358	163	12	in	in	ADP
gujaf-358	163	13	listed	list	VERB
gujaf-358	163	14	nigerian	nigerian	ADJ
gujaf-358	163	15	oil	oil	NOUN
gujaf-358	163	16	and	and	CCONJ
gujaf-358	163	17	gas	gas	NOUN
gujaf-358	163	18	companies	company	NOUN
gujaf-358	163	19	held	hold	VERB
gujaf-358	163	20	by	by	ADP
gujaf-358	163	21	institutional	institutional	ADJ
gujaf-358	163	22	investors	investor	NOUN
gujaf-358	163	23	,	,	PUNCT
gujaf-358	163	24	which	which	PRON
gujaf-358	163	25	can	can	AUX
gujaf-358	163	26	influence	influence	VERB
gujaf-358	163	27	the	the	DET
gujaf-358	163	28	firms	firm	NOUN
gujaf-358	163	29	'	'	PART
gujaf-358	163	30	csr	csr	NOUN
gujaf-358	163	31	performance	performance	NOUN
gujaf-358	163	32	through	through	ADP
gujaf-358	163	33	active	active	ADJ
gujaf-358	163	34	monitoring	monitoring	NOUN
gujaf-358	163	35	and	and	CCONJ
gujaf-358	163	36	advocacy	advocacy	NOUN
gujaf-358	163	37	.	.	PUNCT
gujaf-358	164	1	gusau	gusau	PROPN
gujaf-358	164	2	journal	journal	PROPN
gujaf-358	164	3	of	of	ADP
gujaf-358	164	4	accounting	accounting	NOUN
gujaf-358	164	5	and	and	CCONJ
gujaf-358	164	6	finance	finance	NOUN
gujaf-358	164	7	,	,	PUNCT
gujaf-358	164	8	vol	vol	NOUN
gujaf-358	164	9	.	.	PROPN
gujaf-358	164	10	5	5	NUM
gujaf-358	164	11	,	,	PUNCT
gujaf-358	164	12	issue	issue	NOUN
gujaf-358	164	13	2	2	NUM
gujaf-358	164	14	,	,	PUNCT
gujaf-358	164	15	october	october	PROPN
gujaf-358	164	16	,	,	PUNCT
gujaf-358	164	17	2024	2024	NUM
gujaf-358	164	18	416	416	NUM
gujaf-358	164	19	foreign	foreign	ADJ
gujaf-358	164	20	ownership	ownership	NOUN
gujaf-358	164	21	entails	entail	VERB
gujaf-358	164	22	the	the	DET
gujaf-358	164	23	holding	holding	NOUN
gujaf-358	164	24	of	of	ADP
gujaf-358	164	25	a	a	DET
gujaf-358	164	26	company	company	NOUN
gujaf-358	164	27	's	's	PART
gujaf-358	164	28	shares	share	NOUN
gujaf-358	164	29	by	by	ADP
gujaf-358	164	30	non	non	ADJ
gujaf-358	164	31	-	-	ADJ
gujaf-358	164	32	domestic	domestic	ADJ
gujaf-358	164	33	investors	investor	NOUN
gujaf-358	164	34	.	.	PUNCT
gujaf-358	165	1	oyerogba	oyerogba	PROPN
gujaf-358	165	2	et	et	PROPN
gujaf-358	165	3	al	al	PROPN
gujaf-358	165	4	.	.	PROPN
gujaf-358	166	1	(	(	PUNCT
gujaf-358	166	2	2023	2023	NUM
gujaf-358	166	3	)	)	PUNCT
gujaf-358	166	4	argue	argue	VERB
gujaf-358	166	5	that	that	SCONJ
gujaf-358	166	6	foreign	foreign	ADJ
gujaf-358	166	7	investors	investor	NOUN
gujaf-358	166	8	often	often	ADV
gujaf-358	166	9	bring	bring	VERB
gujaf-358	166	10	international	international	ADJ
gujaf-358	166	11	csr	csr	NOUN
gujaf-358	166	12	standards	standard	NOUN
gujaf-358	166	13	and	and	CCONJ
gujaf-358	166	14	expectations	expectation	NOUN
gujaf-358	166	15	,	,	PUNCT
gujaf-358	166	16	potentially	potentially	ADV
gujaf-358	166	17	enhancing	enhance	VERB
gujaf-358	166	18	local	local	ADJ
gujaf-358	166	19	firms	firm	NOUN
gujaf-358	166	20	'	'	PART
gujaf-358	166	21	csr	csr	NOUN
gujaf-358	166	22	practices	practice	NOUN
gujaf-358	166	23	.	.	PUNCT
gujaf-358	167	1	nwagbara	nwagbara	NOUN
gujaf-358	167	2	and	and	CCONJ
gujaf-358	167	3	kalagbor	kalagbor	NOUN
gujaf-358	167	4	(	(	PUNCT
gujaf-358	167	5	2021	2021	NUM
gujaf-358	167	6	)	)	PUNCT
gujaf-358	167	7	highlight	highlight	VERB
gujaf-358	167	8	that	that	SCONJ
gujaf-358	167	9	foreign	foreign	ADJ
gujaf-358	167	10	ownership	ownership	NOUN
gujaf-358	167	11	can	can	AUX
gujaf-358	167	12	introduce	introduce	VERB
gujaf-358	167	13	global	global	ADJ
gujaf-358	167	14	best	good	ADJ
gujaf-358	167	15	practices	practice	NOUN
gujaf-358	167	16	in	in	ADP
gujaf-358	167	17	csr	csr	NOUN
gujaf-358	167	18	,	,	PUNCT
gujaf-358	167	19	influencing	influence	VERB
gujaf-358	167	20	domestic	domestic	ADJ
gujaf-358	167	21	companies	company	NOUN
gujaf-358	167	22	to	to	PART
gujaf-358	167	23	adopt	adopt	VERB
gujaf-358	167	24	more	more	ADV
gujaf-358	167	25	rigorous	rigorous	ADJ
gujaf-358	167	26	social	social	ADJ
gujaf-358	167	27	and	and	CCONJ
gujaf-358	167	28	environmental	environmental	ADJ
gujaf-358	167	29	policies	policy	NOUN
gujaf-358	167	30	.	.	PUNCT
gujaf-358	168	1	lawal	lawal	NOUN
gujaf-358	168	2	(	(	PUNCT
gujaf-358	168	3	2021	2021	NUM
gujaf-358	168	4	)	)	PUNCT
gujaf-358	168	5	suggests	suggest	VERB
gujaf-358	168	6	that	that	SCONJ
gujaf-358	168	7	foreign	foreign	ADJ
gujaf-358	168	8	investors	investor	NOUN
gujaf-358	168	9	may	may	AUX
gujaf-358	168	10	demand	demand	VERB
gujaf-358	168	11	higher	high	ADJ
gujaf-358	168	12	csr	csr	NOUN
gujaf-358	168	13	standards	standard	NOUN
gujaf-358	168	14	to	to	PART
gujaf-358	168	15	align	align	VERB
gujaf-358	168	16	with	with	ADP
gujaf-358	168	17	international	international	ADJ
gujaf-358	168	18	norms	norm	NOUN
gujaf-358	168	19	and	and	CCONJ
gujaf-358	168	20	protect	protect	VERB
gujaf-358	168	21	their	their	PRON
gujaf-358	168	22	reputations	reputation	NOUN
gujaf-358	168	23	.	.	PUNCT
gujaf-358	169	1	for	for	ADP
gujaf-358	169	2	this	this	DET
gujaf-358	169	3	study	study	NOUN
gujaf-358	169	4	,	,	PUNCT
gujaf-358	169	5	foreign	foreign	ADJ
gujaf-358	169	6	ownership	ownership	NOUN
gujaf-358	169	7	is	be	AUX
gujaf-358	169	8	defined	define	VERB
gujaf-358	169	9	as	as	ADP
gujaf-358	169	10	the	the	DET
gujaf-358	169	11	percentage	percentage	NOUN
gujaf-358	169	12	of	of	ADP
gujaf-358	169	13	shares	share	NOUN
gujaf-358	169	14	in	in	ADP
gujaf-358	169	15	nigerian	nigerian	ADJ
gujaf-358	169	16	oil	oil	NOUN
gujaf-358	169	17	and	and	CCONJ
gujaf-358	169	18	gas	gas	NOUN
gujaf-358	169	19	companies	company	NOUN
gujaf-358	169	20	held	hold	VERB
gujaf-358	169	21	by	by	ADP
gujaf-358	169	22	investors	investor	NOUN
gujaf-358	169	23	from	from	ADP
gujaf-358	169	24	outside	outside	ADP
gujaf-358	169	25	nigeria	nigeria	PROPN
gujaf-358	169	26	,	,	PUNCT
gujaf-358	169	27	potentially	potentially	ADV
gujaf-358	169	28	affecting	affect	VERB
gujaf-358	169	29	csr	csr	NOUN
gujaf-358	169	30	activities	activity	NOUN
gujaf-358	169	31	through	through	ADP
gujaf-358	169	32	the	the	DET
gujaf-358	169	33	introduction	introduction	NOUN
gujaf-358	169	34	of	of	ADP
gujaf-358	169	35	global	global	ADJ
gujaf-358	169	36	standards	standard	NOUN
gujaf-358	169	37	and	and	CCONJ
gujaf-358	169	38	practices	practice	NOUN
gujaf-358	169	39	.	.	PUNCT
gujaf-358	170	1	empirical	empirical	ADJ
gujaf-358	170	2	framework	framework	NOUN
gujaf-358	170	3	managerial	managerial	ADJ
gujaf-358	170	4	ownership	ownership	NOUN
gujaf-358	170	5	and	and	CCONJ
gujaf-358	170	6	csr	csr	X
gujaf-358	170	7	yusuf	yusuf	PROPN
gujaf-358	170	8	and	and	CCONJ
gujaf-358	170	9	dandago	dandago	NOUN
gujaf-358	170	10	(	(	PUNCT
gujaf-358	170	11	2023	2023	NUM
gujaf-358	170	12	)	)	PUNCT
gujaf-358	170	13	investigated	investigate	VERB
gujaf-358	170	14	the	the	DET
gujaf-358	170	15	moderating	moderate	VERB
gujaf-358	170	16	effect	effect	NOUN
gujaf-358	170	17	of	of	ADP
gujaf-358	170	18	managerial	managerial	ADJ
gujaf-358	170	19	ownership	ownership	NOUN
gujaf-358	170	20	on	on	ADP
gujaf-358	170	21	the	the	DET
gujaf-358	170	22	relationship	relationship	NOUN
gujaf-358	170	23	between	between	ADP
gujaf-358	170	24	community	community	NOUN
gujaf-358	170	25	relations	relation	NOUN
gujaf-358	170	26	disclosure	disclosure	NOUN
gujaf-358	170	27	and	and	CCONJ
gujaf-358	170	28	firm	firm	ADJ
gujaf-358	170	29	value	value	NOUN
gujaf-358	170	30	among	among	ADP
gujaf-358	170	31	listed	list	VERB
gujaf-358	170	32	oil	oil	NOUN
gujaf-358	170	33	and	and	CCONJ
gujaf-358	170	34	gas	gas	NOUN
gujaf-358	170	35	companies	company	NOUN
gujaf-358	170	36	in	in	ADP
gujaf-358	170	37	nigeria	nigeria	PROPN
gujaf-358	170	38	.	.	PUNCT
gujaf-358	171	1	utilizing	utilize	VERB
gujaf-358	171	2	panel	panel	NOUN
gujaf-358	171	3	data	datum	NOUN
gujaf-358	171	4	from	from	ADP
gujaf-358	171	5	2018	2018	NUM
gujaf-358	171	6	to	to	ADP
gujaf-358	171	7	2020	2020	NUM
gujaf-358	171	8	and	and	CCONJ
gujaf-358	171	9	employing	employ	VERB
gujaf-358	171	10	multiple	multiple	ADJ
gujaf-358	171	11	linear	linear	ADJ
gujaf-358	171	12	regression	regression	NOUN
gujaf-358	171	13	analysis	analysis	NOUN
gujaf-358	171	14	with	with	ADP
gujaf-358	171	15	panel	panel	NOUN
gujaf-358	171	16	corrected	correct	VERB
gujaf-358	171	17	standard	standard	ADJ
gujaf-358	171	18	error	error	NOUN
gujaf-358	171	19	(	(	PUNCT
gujaf-358	171	20	pcse	pcse	NOUN
gujaf-358	171	21	)	)	PUNCT
gujaf-358	171	22	,	,	PUNCT
gujaf-358	171	23	they	they	PRON
gujaf-358	171	24	found	find	VERB
gujaf-358	171	25	that	that	SCONJ
gujaf-358	171	26	higher	high	ADJ
gujaf-358	171	27	managerial	managerial	ADJ
gujaf-358	171	28	ownership	ownership	NOUN
gujaf-358	171	29	positively	positively	ADV
gujaf-358	171	30	influences	influence	VERB
gujaf-358	171	31	the	the	DET
gujaf-358	171	32	association	association	NOUN
gujaf-358	171	33	between	between	ADP
gujaf-358	171	34	community	community	NOUN
gujaf-358	171	35	relations	relation	NOUN
gujaf-358	171	36	disclosure	disclosure	NOUN
gujaf-358	171	37	and	and	CCONJ
gujaf-358	171	38	firm	firm	ADJ
gujaf-358	171	39	value	value	NOUN
gujaf-358	171	40	.	.	PUNCT
gujaf-358	172	1	this	this	PRON
gujaf-358	172	2	suggests	suggest	VERB
gujaf-358	172	3	that	that	SCONJ
gujaf-358	172	4	when	when	SCONJ
gujaf-358	172	5	managers	manager	NOUN
gujaf-358	172	6	hold	hold	VERB
gujaf-358	172	7	significant	significant	ADJ
gujaf-358	172	8	equity	equity	NOUN
gujaf-358	172	9	stakes	stake	NOUN
gujaf-358	172	10	,	,	PUNCT
gujaf-358	172	11	they	they	PRON
gujaf-358	172	12	are	be	AUX
gujaf-358	172	13	more	more	ADV
gujaf-358	172	14	inclined	inclined	ADJ
gujaf-358	172	15	to	to	PART
gujaf-358	172	16	engage	engage	VERB
gujaf-358	172	17	in	in	ADP
gujaf-358	172	18	csr	csr	NOUN
gujaf-358	172	19	activities	activity	NOUN
gujaf-358	172	20	that	that	PRON
gujaf-358	172	21	enhance	enhance	VERB
gujaf-358	172	22	firm	firm	ADJ
gujaf-358	172	23	value	value	NOUN
gujaf-358	172	24	.	.	PUNCT
gujaf-358	173	1	similarly	similarly	ADV
gujaf-358	173	2	,	,	PUNCT
gujaf-358	173	3	oyerogba	oyerogba	PROPN
gujaf-358	173	4	et	et	PROPN
gujaf-358	173	5	al	al	PROPN
gujaf-358	173	6	.	.	PROPN
gujaf-358	174	1	(	(	PUNCT
gujaf-358	174	2	2023	2023	NUM
gujaf-358	174	3	)	)	PUNCT
gujaf-358	174	4	examined	examine	VERB
gujaf-358	174	5	the	the	DET
gujaf-358	174	6	impact	impact	NOUN
gujaf-358	174	7	of	of	ADP
gujaf-358	174	8	managerial	managerial	ADJ
gujaf-358	174	9	ownership	ownership	NOUN
gujaf-358	174	10	on	on	ADP
gujaf-358	174	11	carbon	carbon	NOUN
gujaf-358	174	12	emission	emission	NOUN
gujaf-358	174	13	disclosure	disclosure	NOUN
gujaf-358	174	14	quality	quality	NOUN
gujaf-358	174	15	in	in	ADP
gujaf-358	174	16	nigerian	nigerian	ADJ
gujaf-358	174	17	oil	oil	NOUN
gujaf-358	174	18	and	and	CCONJ
gujaf-358	174	19	gas	gas	NOUN
gujaf-358	174	20	companies	company	NOUN
gujaf-358	174	21	.	.	PUNCT
gujaf-358	175	1	using	use	VERB
gujaf-358	175	2	an	an	DET
gujaf-358	175	3	ordered	order	VERB
gujaf-358	175	4	logistic	logistic	ADJ
gujaf-358	175	5	regression	regression	NOUN
gujaf-358	175	6	analysis	analysis	NOUN
gujaf-358	175	7	on	on	ADP
gujaf-358	175	8	data	datum	NOUN
gujaf-358	175	9	from	from	ADP
gujaf-358	175	10	22	22	NUM
gujaf-358	175	11	listed	list	VERB
gujaf-358	175	12	firms	firm	NOUN
gujaf-358	175	13	,	,	PUNCT
gujaf-358	175	14	the	the	DET
gujaf-358	175	15	study	study	NOUN
gujaf-358	175	16	revealed	reveal	VERB
gujaf-358	175	17	that	that	SCONJ
gujaf-358	175	18	managerial	managerial	ADJ
gujaf-358	175	19	ownership	ownership	NOUN
gujaf-358	175	20	positively	positively	ADV
gujaf-358	175	21	affects	affect	VERB
gujaf-358	175	22	carbon	carbon	NOUN
gujaf-358	175	23	emission	emission	NOUN
gujaf-358	175	24	disclosure	disclosure	NOUN
gujaf-358	175	25	quality	quality	NOUN
gujaf-358	175	26	.	.	PUNCT
gujaf-358	176	1	this	this	PRON
gujaf-358	176	2	indicates	indicate	VERB
gujaf-358	176	3	that	that	SCONJ
gujaf-358	176	4	managers	manager	NOUN
gujaf-358	176	5	with	with	ADP
gujaf-358	176	6	substantial	substantial	ADJ
gujaf-358	176	7	ownership	ownership	NOUN
gujaf-358	176	8	are	be	AUX
gujaf-358	176	9	more	more	ADV
gujaf-358	176	10	committed	committed	ADJ
gujaf-358	176	11	to	to	ADP
gujaf-358	176	12	transparent	transparent	ADJ
gujaf-358	176	13	environmental	environmental	ADJ
gujaf-358	176	14	reporting	reporting	NOUN
gujaf-358	176	15	,	,	PUNCT
gujaf-358	176	16	aligning	align	VERB
gujaf-358	176	17	with	with	ADP
gujaf-358	176	18	broader	broad	ADJ
gujaf-358	176	19	csr	csr	NOUN
gujaf-358	176	20	objectives	objective	NOUN
gujaf-358	176	21	.	.	PUNCT
gujaf-358	177	1	in	in	ADP
gujaf-358	177	2	the	the	DET
gujaf-358	177	3	consumer	consumer	NOUN
gujaf-358	177	4	goods	good	NOUN
gujaf-358	177	5	sector	sector	NOUN
gujaf-358	177	6	,	,	PUNCT
gujaf-358	177	7	abdullahi	abdullahi	PROPN
gujaf-358	177	8	et	et	PROPN
gujaf-358	177	9	al	al	PROPN
gujaf-358	177	10	.	.	PROPN
gujaf-358	178	1	(	(	PUNCT
gujaf-358	178	2	2023	2023	NUM
gujaf-358	178	3	)	)	PUNCT
gujaf-358	178	4	analysed	analyse	VERB
gujaf-358	178	5	the	the	DET
gujaf-358	178	6	effect	effect	NOUN
gujaf-358	178	7	of	of	ADP
gujaf-358	178	8	managerial	managerial	ADJ
gujaf-358	178	9	ownership	ownership	NOUN
gujaf-358	178	10	on	on	ADP
gujaf-358	178	11	csr	csr	X
gujaf-358	178	12	among	among	ADP
gujaf-358	178	13	nigerian	nigerian	ADJ
gujaf-358	178	14	firms	firm	NOUN
gujaf-358	178	15	.	.	PUNCT
gujaf-358	179	1	employing	employ	VERB
gujaf-358	179	2	a	a	DET
gujaf-358	179	3	random	random	ADJ
gujaf-358	179	4	effect	effect	NOUN
gujaf-358	179	5	regression	regression	NOUN
gujaf-358	179	6	model	model	NOUN
gujaf-358	179	7	on	on	ADP
gujaf-358	179	8	data	datum	NOUN
gujaf-358	179	9	from	from	ADP
gujaf-358	179	10	17	17	NUM
gujaf-358	179	11	firms	firm	NOUN
gujaf-358	179	12	between	between	ADP
gujaf-358	179	13	2012	2012	NUM
gujaf-358	179	14	and	and	CCONJ
gujaf-358	179	15	2021	2021	NUM
gujaf-358	179	16	,	,	PUNCT
gujaf-358	179	17	they	they	PRON
gujaf-358	179	18	found	find	VERB
gujaf-358	179	19	that	that	SCONJ
gujaf-358	179	20	managerial	managerial	ADJ
gujaf-358	179	21	ownership	ownership	NOUN
gujaf-358	179	22	has	have	VERB
gujaf-358	179	23	a	a	DET
gujaf-358	179	24	significant	significant	ADJ
gujaf-358	179	25	positive	positive	ADJ
gujaf-358	179	26	effect	effect	NOUN
gujaf-358	179	27	on	on	ADP
gujaf-358	179	28	csr	csr	NOUN
gujaf-358	179	29	activities	activity	NOUN
gujaf-358	179	30	.	.	PUNCT
gujaf-358	180	1	the	the	DET
gujaf-358	180	2	study	study	NOUN
gujaf-358	180	3	concludes	conclude	VERB
gujaf-358	180	4	that	that	SCONJ
gujaf-358	180	5	when	when	SCONJ
gujaf-358	180	6	directors	director	NOUN
gujaf-358	180	7	hold	hold	VERB
gujaf-358	180	8	a	a	DET
gujaf-358	180	9	considerable	considerable	ADJ
gujaf-358	180	10	percentage	percentage	NOUN
gujaf-358	180	11	of	of	ADP
gujaf-358	180	12	shares	share	NOUN
gujaf-358	180	13	,	,	PUNCT
gujaf-358	180	14	they	they	PRON
gujaf-358	180	15	are	be	AUX
gujaf-358	180	16	more	more	ADV
gujaf-358	180	17	committed	committed	ADJ
gujaf-358	180	18	to	to	ADP
gujaf-358	180	19	csr	csr	NOUN
gujaf-358	180	20	initiatives	initiative	NOUN
gujaf-358	180	21	,	,	PUNCT
gujaf-358	180	22	enhancing	enhance	VERB
gujaf-358	180	23	the	the	DET
gujaf-358	180	24	company	company	NOUN
gujaf-358	180	25	's	's	PART
gujaf-358	180	26	social	social	ADJ
gujaf-358	180	27	responsibility	responsibility	NOUN
gujaf-358	180	28	profile	profile	NOUN
gujaf-358	180	29	.	.	PUNCT
gujaf-358	181	1	institutional	institutional	ADJ
gujaf-358	181	2	ownership	ownership	NOUN
gujaf-358	181	3	and	and	CCONJ
gujaf-358	181	4	csr	csr	NOUN
gujaf-358	181	5	lawal	lawal	NOUN
gujaf-358	181	6	(	(	PUNCT
gujaf-358	181	7	2021	2021	NUM
gujaf-358	181	8	)	)	PUNCT
gujaf-358	181	9	explored	explore	VERB
gujaf-358	181	10	the	the	DET
gujaf-358	181	11	relationship	relationship	NOUN
gujaf-358	181	12	between	between	ADP
gujaf-358	181	13	institutional	institutional	ADJ
gujaf-358	181	14	ownership	ownership	NOUN
gujaf-358	181	15	and	and	CCONJ
gujaf-358	181	16	audit	audit	NOUN
gujaf-358	181	17	quality	quality	NOUN
gujaf-358	181	18	reporting	reporting	NOUN
gujaf-358	181	19	in	in	ADP
gujaf-358	181	20	nigerian	nigerian	ADJ
gujaf-358	181	21	oil	oil	NOUN
gujaf-358	181	22	and	and	CCONJ
gujaf-358	181	23	gas	gas	NOUN
gujaf-358	181	24	companies	company	NOUN
gujaf-358	181	25	.	.	PUNCT
gujaf-358	182	1	through	through	ADP
gujaf-358	182	2	regression	regression	NOUN
gujaf-358	182	3	analysis	analysis	NOUN
gujaf-358	182	4	of	of	ADP
gujaf-358	182	5	annual	annual	ADJ
gujaf-358	182	6	reports	report	NOUN
gujaf-358	182	7	,	,	PUNCT
gujaf-358	182	8	the	the	DET
gujaf-358	182	9	study	study	NOUN
gujaf-358	182	10	found	find	VERB
gujaf-358	182	11	that	that	SCONJ
gujaf-358	182	12	institutional	institutional	ADJ
gujaf-358	182	13	investors	investor	NOUN
gujaf-358	182	14	positively	positively	ADV
gujaf-358	182	15	influence	influence	VERB
gujaf-358	182	16	csr	csr	NOUN
gujaf-358	182	17	activities	activity	NOUN
gujaf-358	182	18	by	by	ADP
gujaf-358	182	19	demanding	demand	VERB
gujaf-358	182	20	greater	great	ADJ
gujaf-358	182	21	transparency	transparency	NOUN
gujaf-358	182	22	and	and	CCONJ
gujaf-358	182	23	accountability	accountability	NOUN
gujaf-358	182	24	,	,	PUNCT
gujaf-358	182	25	thereby	thereby	ADV
gujaf-358	182	26	enhancing	enhance	VERB
gujaf-358	182	27	audit	audit	NOUN
gujaf-358	182	28	quality	quality	NOUN
gujaf-358	182	29	.	.	PUNCT
gujaf-358	183	1	more	more	ADV
gujaf-358	183	2	so	so	ADV
gujaf-358	183	3	,	,	PUNCT
gujaf-358	183	4	nwagbara	nwagbara	NOUN
gujaf-358	183	5	and	and	CCONJ
gujaf-358	183	6	kalagbor	kalagbor	NOUN
gujaf-358	183	7	(	(	PUNCT
gujaf-358	183	8	2021	2021	NUM
gujaf-358	183	9	)	)	PUNCT
gujaf-358	183	10	conducted	conduct	VERB
gujaf-358	183	11	a	a	DET
gujaf-358	183	12	qualitative	qualitative	ADJ
gujaf-358	183	13	analysis	analysis	NOUN
gujaf-358	183	14	on	on	ADP
gujaf-358	183	15	institutional	institutional	ADJ
gujaf-358	183	16	pressures	pressure	NOUN
gujaf-358	183	17	and	and	CCONJ
gujaf-358	183	18	csr	csr	NOUN
gujaf-358	183	19	reporting	reporting	NOUN
gujaf-358	183	20	patterns	pattern	NOUN
gujaf-358	183	21	in	in	ADP
gujaf-358	183	22	nigeria	nigeria	PROPN
gujaf-358	183	23	's	's	PART
gujaf-358	183	24	oil	oil	NOUN
gujaf-358	183	25	industry	industry	NOUN
gujaf-358	183	26	.	.	PUNCT
gujaf-358	184	1	the	the	DET
gujaf-358	184	2	findings	finding	NOUN
gujaf-358	184	3	of	of	ADP
gujaf-358	184	4	the	the	DET
gujaf-358	184	5	study	study	NOUN
gujaf-358	184	6	indicate	indicate	VERB
gujaf-358	184	7	that	that	SCONJ
gujaf-358	184	8	institutional	institutional	ADJ
gujaf-358	184	9	investors	investor	NOUN
gujaf-358	184	10	play	play	VERB
gujaf-358	184	11	a	a	DET
gujaf-358	184	12	pivotal	pivotal	ADJ
gujaf-358	184	13	role	role	NOUN
gujaf-358	184	14	in	in	ADP
gujaf-358	184	15	shaping	shape	VERB
gujaf-358	184	16	csr	csr	NOUN
gujaf-358	184	17	disclosures	disclosure	NOUN
gujaf-358	184	18	,	,	PUNCT
gujaf-358	184	19	as	as	SCONJ
gujaf-358	184	20	their	their	PRON
gujaf-358	184	21	expectations	expectation	NOUN
gujaf-358	184	22	and	and	CCONJ
gujaf-358	184	23	demands	demand	NOUN
gujaf-358	184	24	compel	compel	VERB
gujaf-358	184	25	companies	company	NOUN
gujaf-358	184	26	to	to	PART
gujaf-358	184	27	adopt	adopt	VERB
gujaf-358	184	28	more	more	ADV
gujaf-358	184	29	comprehensive	comprehensive	ADJ
gujaf-358	184	30	csr	csr	NOUN
gujaf-358	184	31	practices	practice	NOUN
gujaf-358	184	32	.	.	PUNCT
gujaf-358	185	1	conversely	conversely	ADV
gujaf-358	185	2	,	,	PUNCT
gujaf-358	185	3	oyerogba	oyerogba	PROPN
gujaf-358	185	4	et	et	PROPN
gujaf-358	185	5	al	al	PROPN
gujaf-358	185	6	.	.	PROPN
gujaf-358	186	1	(	(	PUNCT
gujaf-358	186	2	2024	2024	NUM
gujaf-358	186	3	)	)	PUNCT
gujaf-358	186	4	assessed	assess	VERB
gujaf-358	186	5	the	the	DET
gujaf-358	186	6	effect	effect	NOUN
gujaf-358	186	7	of	of	ADP
gujaf-358	186	8	institutional	institutional	ADJ
gujaf-358	186	9	ownership	ownership	NOUN
gujaf-358	186	10	on	on	ADP
gujaf-358	186	11	carbon	carbon	NOUN
gujaf-358	186	12	emission	emission	NOUN
gujaf-358	186	13	disclosure	disclosure	NOUN
gujaf-358	186	14	quality	quality	NOUN
gujaf-358	186	15	in	in	ADP
gujaf-358	186	16	nigerian	nigerian	ADJ
gujaf-358	186	17	oil	oil	NOUN
gujaf-358	186	18	and	and	CCONJ
gujaf-358	186	19	gas	gas	NOUN
gujaf-358	186	20	firms	firm	NOUN
gujaf-358	186	21	.	.	PUNCT
gujaf-358	187	1	using	use	VERB
gujaf-358	187	2	ordered	order	VERB
gujaf-358	187	3	logistic	logistic	ADJ
gujaf-358	187	4	regression	regression	NOUN
gujaf-358	187	5	analysis	analysis	NOUN
gujaf-358	187	6	,	,	PUNCT
gujaf-358	187	7	they	they	PRON
gujaf-358	187	8	discovered	discover	VERB
gujaf-358	187	9	a	a	DET
gujaf-358	187	10	negative	negative	ADJ
gujaf-358	187	11	correlation	correlation	NOUN
gujaf-358	187	12	between	between	ADP
gujaf-358	187	13	institutional	institutional	ADJ
gujaf-358	187	14	ownership	ownership	NOUN
gujaf-358	187	15	and	and	CCONJ
gujaf-358	187	16	carbon	carbon	NOUN
gujaf-358	187	17	emission	emission	NOUN
gujaf-358	187	18	disclosure	disclosure	NOUN
gujaf-358	187	19	quality	quality	NOUN
gujaf-358	187	20	.	.	PUNCT
gujaf-358	188	1	this	this	PRON
gujaf-358	188	2	suggests	suggest	VERB
gujaf-358	188	3	that	that	SCONJ
gujaf-358	188	4	institutional	institutional	ADJ
gujaf-358	188	5	investors	investor	NOUN
gujaf-358	188	6	may	may	AUX
gujaf-358	188	7	favor	favor	VERB
gujaf-358	188	8	weaker	weak	ADJ
gujaf-358	188	9	carbon	carbon	NOUN
gujaf-358	188	10	-	-	PUNCT
gujaf-358	188	11	related	relate	VERB
gujaf-358	188	12	disclosures	disclosure	NOUN
gujaf-358	188	13	,	,	PUNCT
gujaf-358	188	14	potentially	potentially	ADV
gujaf-358	188	15	to	to	PART
gujaf-358	188	16	exploit	exploit	VERB
gujaf-358	188	17	minority	minority	NOUN
gujaf-358	188	18	shareholders	shareholder	NOUN
gujaf-358	188	19	.	.	PUNCT
gujaf-358	189	1	foreign	foreign	ADJ
gujaf-358	189	2	ownership	ownership	NOUN
gujaf-358	189	3	and	and	CCONJ
gujaf-358	189	4	csr	csr	NOUN
gujaf-358	189	5	gusau	gusau	ADJ
gujaf-358	189	6	journal	journal	NOUN
gujaf-358	189	7	of	of	ADP
gujaf-358	189	8	accounting	accounting	NOUN
gujaf-358	189	9	and	and	CCONJ
gujaf-358	189	10	finance	finance	NOUN
gujaf-358	189	11	,	,	PUNCT
gujaf-358	189	12	vol	vol	NOUN
gujaf-358	189	13	.	.	PROPN
gujaf-358	189	14	5	5	NUM
gujaf-358	189	15	,	,	PUNCT
gujaf-358	189	16	issue	issue	NOUN
gujaf-358	189	17	2	2	NUM
gujaf-358	189	18	,	,	PUNCT
gujaf-358	189	19	october	october	PROPN
gujaf-358	189	20	,	,	PUNCT
gujaf-358	189	21	2024	2024	NUM
gujaf-358	189	22	417	417	NUM
gujaf-358	189	23	oyerogba	oyerogba	NOUN
gujaf-358	189	24	et	et	PROPN
gujaf-358	189	25	al	al	PROPN
gujaf-358	189	26	.	.	PROPN
gujaf-358	190	1	(	(	PUNCT
gujaf-358	190	2	2024	2024	NUM
gujaf-358	190	3	)	)	PUNCT
gujaf-358	190	4	also	also	ADV
gujaf-358	190	5	examined	examine	VERB
gujaf-358	190	6	the	the	DET
gujaf-358	190	7	influence	influence	NOUN
gujaf-358	190	8	of	of	ADP
gujaf-358	190	9	foreign	foreign	ADJ
gujaf-358	190	10	ownership	ownership	NOUN
gujaf-358	190	11	on	on	ADP
gujaf-358	190	12	carbon	carbon	NOUN
gujaf-358	190	13	emission	emission	NOUN
gujaf-358	190	14	disclosure	disclosure	NOUN
gujaf-358	190	15	quality	quality	NOUN
gujaf-358	190	16	in	in	ADP
gujaf-358	190	17	nigerian	nigerian	ADJ
gujaf-358	190	18	oil	oil	NOUN
gujaf-358	190	19	and	and	CCONJ
gujaf-358	190	20	gas	gas	NOUN
gujaf-358	190	21	companies	company	NOUN
gujaf-358	190	22	.	.	PUNCT
gujaf-358	191	1	their	their	PRON
gujaf-358	191	2	analysis	analysis	NOUN
gujaf-358	191	3	revealed	reveal	VERB
gujaf-358	191	4	that	that	SCONJ
gujaf-358	191	5	firms	firm	NOUN
gujaf-358	191	6	with	with	ADP
gujaf-358	191	7	a	a	DET
gujaf-358	191	8	greater	great	ADJ
gujaf-358	191	9	proportion	proportion	NOUN
gujaf-358	191	10	of	of	ADP
gujaf-358	191	11	foreign	foreign	ADJ
gujaf-358	191	12	ownership	ownership	NOUN
gujaf-358	191	13	exhibit	exhibit	VERB
gujaf-358	191	14	higher	high	ADJ
gujaf-358	191	15	carbon	carbon	NOUN
gujaf-358	191	16	emissions	emission	NOUN
gujaf-358	191	17	disclosure	disclosure	NOUN
gujaf-358	191	18	quality	quality	NOUN
gujaf-358	191	19	.	.	PUNCT
gujaf-358	192	1	this	this	PRON
gujaf-358	192	2	implies	imply	VERB
gujaf-358	192	3	that	that	SCONJ
gujaf-358	192	4	foreign	foreign	ADJ
gujaf-358	192	5	investors	investor	NOUN
gujaf-358	192	6	bring	bring	VERB
gujaf-358	192	7	international	international	ADJ
gujaf-358	192	8	csr	csr	NOUN
gujaf-358	192	9	standards	standard	NOUN
gujaf-358	192	10	and	and	CCONJ
gujaf-358	192	11	expectations	expectation	NOUN
gujaf-358	192	12	,	,	PUNCT
gujaf-358	192	13	enhancing	enhance	VERB
gujaf-358	192	14	local	local	ADJ
gujaf-358	192	15	firms	firm	NOUN
gujaf-358	192	16	'	'	PART
gujaf-358	192	17	csr	csr	NOUN
gujaf-358	192	18	practices	practice	NOUN
gujaf-358	192	19	.	.	PUNCT
gujaf-358	193	1	in	in	ADP
gujaf-358	193	2	addition	addition	NOUN
gujaf-358	193	3	,	,	PUNCT
gujaf-358	193	4	nwagbara	nwagbara	NOUN
gujaf-358	193	5	and	and	CCONJ
gujaf-358	193	6	kalagbor	kalagbor	NOUN
gujaf-358	193	7	(	(	PUNCT
gujaf-358	193	8	2021	2021	NUM
gujaf-358	193	9	)	)	PUNCT
gujaf-358	193	10	highlighted	highlight	VERB
gujaf-358	193	11	that	that	SCONJ
gujaf-358	193	12	foreign	foreign	ADJ
gujaf-358	193	13	ownership	ownership	NOUN
gujaf-358	193	14	introduces	introduce	NOUN
gujaf-358	193	15	global	global	ADJ
gujaf-358	193	16	csr	csr	X
gujaf-358	193	17	norms	norm	NOUN
gujaf-358	193	18	,	,	PUNCT
gujaf-358	193	19	encouraging	encourage	VERB
gujaf-358	193	20	domestic	domestic	ADJ
gujaf-358	193	21	companies	company	NOUN
gujaf-358	193	22	to	to	PART
gujaf-358	193	23	enhance	enhance	VERB
gujaf-358	193	24	their	their	PRON
gujaf-358	193	25	social	social	ADJ
gujaf-358	193	26	and	and	CCONJ
gujaf-358	193	27	environmental	environmental	ADJ
gujaf-358	193	28	responsibilities	responsibility	NOUN
gujaf-358	193	29	.	.	PUNCT
gujaf-358	194	1	their	their	PRON
gujaf-358	194	2	study	study	NOUN
gujaf-358	194	3	underscores	underscore	VERB
gujaf-358	194	4	the	the	DET
gujaf-358	194	5	role	role	NOUN
gujaf-358	194	6	of	of	ADP
gujaf-358	194	7	foreign	foreign	ADJ
gujaf-358	194	8	investors	investor	NOUN
gujaf-358	194	9	in	in	ADP
gujaf-358	194	10	promoting	promote	VERB
gujaf-358	194	11	rigorous	rigorous	ADJ
gujaf-358	194	12	csr	csr	NOUN
gujaf-358	194	13	policies	policy	NOUN
gujaf-358	194	14	within	within	ADP
gujaf-358	194	15	nigerian	nigerian	ADJ
gujaf-358	194	16	firms	firm	NOUN
gujaf-358	194	17	.	.	PUNCT
gujaf-358	195	1	finally	finally	ADV
gujaf-358	195	2	,	,	PUNCT
gujaf-358	195	3	lawal	lawal	PROPN
gujaf-358	195	4	(	(	PUNCT
gujaf-358	195	5	2021	2021	NUM
gujaf-358	195	6	)	)	PUNCT
gujaf-358	195	7	found	find	VERB
gujaf-358	195	8	that	that	SCONJ
gujaf-358	195	9	foreign	foreign	ADJ
gujaf-358	195	10	investors	investor	NOUN
gujaf-358	195	11	demand	demand	VERB
gujaf-358	195	12	higher	high	ADJ
gujaf-358	195	13	csr	csr	NOUN
gujaf-358	195	14	standards	standard	NOUN
gujaf-358	195	15	,	,	PUNCT
gujaf-358	195	16	leading	lead	VERB
gujaf-358	195	17	to	to	ADP
gujaf-358	195	18	improved	improve	VERB
gujaf-358	195	19	csr	csr	NOUN
gujaf-358	195	20	performance	performance	NOUN
gujaf-358	195	21	in	in	ADP
gujaf-358	195	22	firms	firm	NOUN
gujaf-358	195	23	with	with	ADP
gujaf-358	195	24	significant	significant	ADJ
gujaf-358	195	25	foreign	foreign	ADJ
gujaf-358	195	26	ownership	ownership	NOUN
gujaf-358	195	27	.	.	PUNCT
gujaf-358	196	1	this	this	PRON
gujaf-358	196	2	suggests	suggest	VERB
gujaf-358	196	3	that	that	SCONJ
gujaf-358	196	4	foreign	foreign	ADJ
gujaf-358	196	5	ownership	ownership	NOUN
gujaf-358	196	6	can	can	AUX
gujaf-358	196	7	be	be	AUX
gujaf-358	196	8	a	a	DET
gujaf-358	196	9	catalyst	catalyst	NOUN
gujaf-358	196	10	for	for	ADP
gujaf-358	196	11	adopting	adopt	VERB
gujaf-358	196	12	more	more	ADV
gujaf-358	196	13	robust	robust	ADJ
gujaf-358	196	14	csr	csr	NOUN
gujaf-358	196	15	initiatives	initiative	NOUN
gujaf-358	196	16	in	in	ADP
gujaf-358	196	17	the	the	DET
gujaf-358	196	18	nigerian	nigerian	ADJ
gujaf-358	196	19	oil	oil	NOUN
gujaf-358	196	20	and	and	CCONJ
gujaf-358	196	21	gas	gas	NOUN
gujaf-358	196	22	sector	sector	NOUN
gujaf-358	196	23	.	.	PUNCT
gujaf-358	197	1	theoretical	theoretical	ADJ
gujaf-358	197	2	framework	framework	NOUN
gujaf-358	197	3	stakeholder	stakeholder	NOUN
gujaf-358	197	4	theory	theory	NOUN
gujaf-358	197	5	posits	posit	NOUN
gujaf-358	197	6	that	that	SCONJ
gujaf-358	197	7	companies	company	NOUN
gujaf-358	197	8	have	have	VERB
gujaf-358	197	9	obligations	obligation	NOUN
gujaf-358	197	10	not	not	PART
gujaf-358	197	11	only	only	ADV
gujaf-358	197	12	to	to	ADP
gujaf-358	197	13	shareholders	shareholder	NOUN
gujaf-358	197	14	but	but	CCONJ
gujaf-358	197	15	also	also	ADV
gujaf-358	197	16	to	to	ADP
gujaf-358	197	17	other	other	ADJ
gujaf-358	197	18	stakeholders	stakeholder	NOUN
gujaf-358	197	19	,	,	PUNCT
gujaf-358	197	20	including	include	VERB
gujaf-358	197	21	employees	employee	NOUN
gujaf-358	197	22	,	,	PUNCT
gujaf-358	197	23	customers	customer	NOUN
gujaf-358	197	24	,	,	PUNCT
gujaf-358	197	25	suppliers	supplier	NOUN
gujaf-358	197	26	,	,	PUNCT
gujaf-358	197	27	and	and	CCONJ
gujaf-358	197	28	the	the	DET
gujaf-358	197	29	community	community	NOUN
gujaf-358	197	30	.	.	PUNCT
gujaf-358	198	1	this	this	DET
gujaf-358	198	2	theory	theory	NOUN
gujaf-358	198	3	underpins	underpin	VERB
gujaf-358	198	4	the	the	DET
gujaf-358	198	5	study	study	NOUN
gujaf-358	198	6	's	's	PART
gujaf-358	198	7	focus	focus	NOUN
gujaf-358	198	8	on	on	ADP
gujaf-358	198	9	csr	csr	NOUN
gujaf-358	198	10	,	,	PUNCT
gujaf-358	198	11	emphasizing	emphasize	VERB
gujaf-358	198	12	the	the	DET
gujaf-358	198	13	importance	importance	NOUN
gujaf-358	198	14	of	of	ADP
gujaf-358	198	15	addressing	address	VERB
gujaf-358	198	16	the	the	DET
gujaf-358	198	17	interests	interest	NOUN
gujaf-358	198	18	of	of	ADP
gujaf-358	198	19	all	all	DET
gujaf-358	198	20	stakeholders	stakeholder	NOUN
gujaf-358	198	21	.	.	PUNCT
gujaf-358	199	1	in	in	ADP
gujaf-358	199	2	the	the	DET
gujaf-358	199	3	context	context	NOUN
gujaf-358	199	4	of	of	ADP
gujaf-358	199	5	nigerian	nigerian	ADJ
gujaf-358	199	6	oil	oil	NOUN
gujaf-358	199	7	and	and	CCONJ
gujaf-358	199	8	gas	gas	NOUN
gujaf-358	199	9	companies	company	NOUN
gujaf-358	199	10	,	,	PUNCT
gujaf-358	199	11	stakeholder	stakeholder	NOUN
gujaf-358	199	12	theory	theory	NOUN
gujaf-358	199	13	suggests	suggest	VERB
gujaf-358	199	14	that	that	SCONJ
gujaf-358	199	15	ownership	ownership	NOUN
gujaf-358	199	16	structures	structure	NOUN
gujaf-358	199	17	influence	influence	VERB
gujaf-358	199	18	how	how	SCONJ
gujaf-358	199	19	firms	firm	NOUN
gujaf-358	199	20	respond	respond	VERB
gujaf-358	199	21	to	to	PART
gujaf-358	199	22	stakeholder	stakeholder	VERB
gujaf-358	199	23	demands	demand	NOUN
gujaf-358	199	24	for	for	ADP
gujaf-358	199	25	csr	csr	NOUN
gujaf-358	199	26	.	.	PUNCT
gujaf-358	200	1	the	the	DET
gujaf-358	200	2	theory	theory	NOUN
gujaf-358	200	3	is	be	AUX
gujaf-358	200	4	particularly	particularly	ADV
gujaf-358	200	5	relevant	relevant	ADJ
gujaf-358	200	6	in	in	ADP
gujaf-358	200	7	the	the	DET
gujaf-358	200	8	nigerian	nigerian	ADJ
gujaf-358	200	9	oil	oil	NOUN
gujaf-358	200	10	and	and	CCONJ
gujaf-358	200	11	gas	gas	NOUN
gujaf-358	200	12	sector	sector	NOUN
gujaf-358	200	13	,	,	PUNCT
gujaf-358	200	14	where	where	SCONJ
gujaf-358	200	15	environmental	environmental	ADJ
gujaf-358	200	16	degradation	degradation	NOUN
gujaf-358	200	17	and	and	CCONJ
gujaf-358	200	18	community	community	NOUN
gujaf-358	200	19	relations	relation	NOUN
gujaf-358	200	20	are	be	AUX
gujaf-358	200	21	critical	critical	ADJ
gujaf-358	200	22	issues	issue	NOUN
gujaf-358	200	23	.	.	PUNCT
gujaf-358	201	1	firms	firm	NOUN
gujaf-358	201	2	with	with	ADP
gujaf-358	201	3	significant	significant	ADJ
gujaf-358	201	4	foreign	foreign	ADJ
gujaf-358	201	5	or	or	CCONJ
gujaf-358	201	6	institutional	institutional	ADJ
gujaf-358	201	7	ownership	ownership	NOUN
gujaf-358	201	8	may	may	AUX
gujaf-358	201	9	be	be	AUX
gujaf-358	201	10	more	more	ADV
gujaf-358	201	11	attuned	attuned	ADJ
gujaf-358	201	12	to	to	ADP
gujaf-358	201	13	stakeholder	stakeholder	NOUN
gujaf-358	201	14	expectations	expectation	NOUN
gujaf-358	201	15	,	,	PUNCT
gujaf-358	201	16	leading	lead	VERB
gujaf-358	201	17	to	to	ADP
gujaf-358	201	18	enhanced	enhance	VERB
gujaf-358	201	19	csr	csr	NOUN
gujaf-358	201	20	practices	practice	NOUN
gujaf-358	201	21	.	.	PUNCT
gujaf-358	202	1	agency	agency	NOUN
gujaf-358	202	2	theory	theory	NOUN
gujaf-358	202	3	agency	agency	NOUN
gujaf-358	202	4	theory	theory	NOUN
gujaf-358	202	5	examines	examine	VERB
gujaf-358	202	6	the	the	DET
gujaf-358	202	7	relationship	relationship	NOUN
gujaf-358	202	8	between	between	ADP
gujaf-358	202	9	principals	principal	NOUN
gujaf-358	202	10	(	(	PUNCT
gujaf-358	202	11	shareholders	shareholder	NOUN
gujaf-358	202	12	)	)	PUNCT
gujaf-358	202	13	and	and	CCONJ
gujaf-358	202	14	agents	agent	NOUN
gujaf-358	202	15	(	(	PUNCT
gujaf-358	202	16	managers	manager	NOUN
gujaf-358	202	17	)	)	PUNCT
gujaf-358	202	18	,	,	PUNCT
gujaf-358	202	19	highlighting	highlight	VERB
gujaf-358	202	20	potential	potential	ADJ
gujaf-358	202	21	conflicts	conflict	NOUN
gujaf-358	202	22	of	of	ADP
gujaf-358	202	23	interest	interest	NOUN
gujaf-358	202	24	.	.	PUNCT
gujaf-358	203	1	the	the	DET
gujaf-358	203	2	theory	theory	NOUN
gujaf-358	203	3	is	be	AUX
gujaf-358	203	4	relevant	relevant	ADJ
gujaf-358	203	5	to	to	ADP
gujaf-358	203	6	managerial	managerial	ADJ
gujaf-358	203	7	ownership	ownership	NOUN
gujaf-358	203	8	,	,	PUNCT
gujaf-358	203	9	as	as	SCONJ
gujaf-358	203	10	higher	high	ADJ
gujaf-358	203	11	managerial	managerial	ADJ
gujaf-358	203	12	stakes	stake	NOUN
gujaf-358	203	13	can	can	AUX
gujaf-358	203	14	align	align	VERB
gujaf-358	203	15	managers	manager	NOUN
gujaf-358	203	16	'	'	PART
gujaf-358	203	17	interests	interest	NOUN
gujaf-358	203	18	with	with	ADP
gujaf-358	203	19	those	those	PRON
gujaf-358	203	20	of	of	ADP
gujaf-358	203	21	shareholders	shareholder	NOUN
gujaf-358	203	22	,	,	PUNCT
gujaf-358	203	23	potentially	potentially	ADV
gujaf-358	203	24	enhancing	enhance	VERB
gujaf-358	203	25	csr	csr	NOUN
gujaf-358	203	26	performance	performance	NOUN
gujaf-358	203	27	.	.	PUNCT
gujaf-358	204	1	institutional	institutional	ADJ
gujaf-358	204	2	and	and	CCONJ
gujaf-358	204	3	foreign	foreign	ADJ
gujaf-358	204	4	ownership	ownership	NOUN
gujaf-358	204	5	can	can	AUX
gujaf-358	204	6	also	also	ADV
gujaf-358	204	7	mitigate	mitigate	VERB
gujaf-358	204	8	agency	agency	NOUN
gujaf-358	204	9	problems	problem	NOUN
gujaf-358	204	10	by	by	ADP
gujaf-358	204	11	monitoring	monitor	VERB
gujaf-358	204	12	management	management	NOUN
gujaf-358	204	13	and	and	CCONJ
gujaf-358	204	14	advocating	advocate	VERB
gujaf-358	204	15	for	for	ADP
gujaf-358	204	16	responsible	responsible	ADJ
gujaf-358	204	17	corporate	corporate	ADJ
gujaf-358	204	18	behavior	behavior	NOUN
gujaf-358	204	19	.	.	PUNCT
gujaf-358	205	1	in	in	ADP
gujaf-358	205	2	the	the	DET
gujaf-358	205	3	nigerian	nigerian	ADJ
gujaf-358	205	4	context	context	NOUN
gujaf-358	205	5	,	,	PUNCT
gujaf-358	205	6	where	where	SCONJ
gujaf-358	205	7	corporate	corporate	ADJ
gujaf-358	205	8	governance	governance	NOUN
gujaf-358	205	9	challenges	challenge	NOUN
gujaf-358	205	10	are	be	AUX
gujaf-358	205	11	prevalent	prevalent	ADJ
gujaf-358	205	12	,	,	PUNCT
gujaf-358	205	13	agency	agency	NOUN
gujaf-358	205	14	theory	theory	NOUN
gujaf-358	205	15	provides	provide	VERB
gujaf-358	205	16	a	a	DET
gujaf-358	205	17	framework	framework	NOUN
gujaf-358	205	18	for	for	ADP
gujaf-358	205	19	understanding	understand	VERB
gujaf-358	205	20	how	how	SCONJ
gujaf-358	205	21	different	different	ADJ
gujaf-358	205	22	ownership	ownership	NOUN
gujaf-358	205	23	structures	structure	NOUN
gujaf-358	205	24	can	can	AUX
gujaf-358	205	25	influence	influence	VERB
gujaf-358	205	26	csr	csr	X
gujaf-358	205	27	outcomes	outcome	NOUN
gujaf-358	205	28	.	.	PUNCT
gujaf-358	206	1	for	for	ADP
gujaf-358	206	2	instance	instance	NOUN
gujaf-358	206	3	,	,	PUNCT
gujaf-358	206	4	managerial	managerial	ADJ
gujaf-358	206	5	ownership	ownership	NOUN
gujaf-358	206	6	may	may	AUX
gujaf-358	206	7	reduce	reduce	VERB
gujaf-358	206	8	agency	agency	NOUN
gujaf-358	206	9	costs	cost	NOUN
gujaf-358	206	10	by	by	ADP
gujaf-358	206	11	aligning	align	VERB
gujaf-358	206	12	management	management	NOUN
gujaf-358	206	13	's	's	PART
gujaf-358	206	14	interests	interest	NOUN
gujaf-358	206	15	with	with	ADP
gujaf-358	206	16	those	those	PRON
gujaf-358	206	17	of	of	ADP
gujaf-358	206	18	shareholders	shareholder	NOUN
gujaf-358	206	19	,	,	PUNCT
gujaf-358	206	20	leading	lead	VERB
gujaf-358	206	21	to	to	ADP
gujaf-358	206	22	more	more	ADV
gujaf-358	206	23	socially	socially	ADV
gujaf-358	206	24	responsible	responsible	ADJ
gujaf-358	206	25	decisions	decision	NOUN
gujaf-358	206	26	.	.	PUNCT
gujaf-358	207	1	legitimacy	legitimacy	NOUN
gujaf-358	207	2	theory	theory	NOUN
gujaf-358	207	3	legitimacy	legitimacy	NOUN
gujaf-358	207	4	theory	theory	NOUN
gujaf-358	207	5	suggests	suggest	VERB
gujaf-358	207	6	that	that	SCONJ
gujaf-358	207	7	organizations	organization	NOUN
gujaf-358	207	8	seek	seek	VERB
gujaf-358	207	9	to	to	PART
gujaf-358	207	10	operate	operate	VERB
gujaf-358	207	11	within	within	ADP
gujaf-358	207	12	the	the	DET
gujaf-358	207	13	bounds	bound	NOUN
gujaf-358	207	14	and	and	CCONJ
gujaf-358	207	15	norms	norm	NOUN
gujaf-358	207	16	of	of	ADP
gujaf-358	207	17	their	their	PRON
gujaf-358	207	18	respective	respective	ADJ
gujaf-358	207	19	societies	society	NOUN
gujaf-358	207	20	.	.	PUNCT
gujaf-358	208	1	companies	company	NOUN
gujaf-358	208	2	engage	engage	VERB
gujaf-358	208	3	in	in	ADP
gujaf-358	208	4	csr	csr	NOUN
gujaf-358	208	5	activities	activity	NOUN
gujaf-358	208	6	to	to	PART
gujaf-358	208	7	legitimize	legitimize	VERB
gujaf-358	208	8	their	their	PRON
gujaf-358	208	9	operations	operation	NOUN
gujaf-358	208	10	and	and	CCONJ
gujaf-358	208	11	ensure	ensure	VERB
gujaf-358	208	12	continued	continued	ADJ
gujaf-358	208	13	access	access	NOUN
gujaf-358	208	14	to	to	ADP
gujaf-358	208	15	resources	resource	NOUN
gujaf-358	208	16	.	.	PUNCT
gujaf-358	209	1	in	in	ADP
gujaf-358	209	2	the	the	DET
gujaf-358	209	3	nigerian	nigerian	ADJ
gujaf-358	209	4	oil	oil	NOUN
gujaf-358	209	5	and	and	CCONJ
gujaf-358	209	6	gas	gas	NOUN
gujaf-358	209	7	sector	sector	NOUN
gujaf-358	209	8	,	,	PUNCT
gujaf-358	209	9	where	where	SCONJ
gujaf-358	209	10	environmental	environmental	ADJ
gujaf-358	209	11	and	and	CCONJ
gujaf-358	209	12	social	social	ADJ
gujaf-358	209	13	concerns	concern	NOUN
gujaf-358	209	14	are	be	AUX
gujaf-358	209	15	prominent	prominent	ADJ
gujaf-358	209	16	,	,	PUNCT
gujaf-358	209	17	firms	firm	NOUN
gujaf-358	209	18	may	may	AUX
gujaf-358	209	19	adopt	adopt	VERB
gujaf-358	209	20	csr	csr	NOUN
gujaf-358	209	21	practices	practice	NOUN
gujaf-358	209	22	to	to	PART
gujaf-358	209	23	maintain	maintain	VERB
gujaf-358	209	24	legitimacy	legitimacy	NOUN
gujaf-358	209	25	in	in	ADP
gujaf-358	209	26	the	the	DET
gujaf-358	209	27	eyes	eye	NOUN
gujaf-358	209	28	of	of	ADP
gujaf-358	209	29	stakeholders	stakeholder	NOUN
gujaf-358	209	30	.	.	PUNCT
gujaf-358	210	1	ownership	ownership	NOUN
gujaf-358	210	2	structure	structure	NOUN
gujaf-358	210	3	plays	play	VERB
gujaf-358	210	4	a	a	DET
gujaf-358	210	5	role	role	NOUN
gujaf-358	210	6	in	in	ADP
gujaf-358	210	7	this	this	DET
gujaf-358	210	8	process	process	NOUN
gujaf-358	210	9	,	,	PUNCT
gujaf-358	210	10	as	as	SCONJ
gujaf-358	210	11	foreign	foreign	ADJ
gujaf-358	210	12	and	and	CCONJ
gujaf-358	210	13	institutional	institutional	ADJ
gujaf-358	210	14	investors	investor	NOUN
gujaf-358	210	15	may	may	AUX
gujaf-358	210	16	pressure	pressure	VERB
gujaf-358	210	17	firms	firm	NOUN
gujaf-358	210	18	to	to	PART
gujaf-358	210	19	adhere	adhere	VERB
gujaf-358	210	20	to	to	ADP
gujaf-358	210	21	international	international	ADJ
gujaf-358	210	22	csr	csr	NOUN
gujaf-358	210	23	standards	standard	NOUN
gujaf-358	210	24	,	,	PUNCT
gujaf-358	210	25	thereby	thereby	ADV
gujaf-358	210	26	enhancing	enhance	VERB
gujaf-358	210	27	their	their	PRON
gujaf-358	210	28	legitimacy	legitimacy	NOUN
gujaf-358	210	29	.	.	PUNCT
gujaf-358	211	1	this	this	DET
gujaf-358	211	2	theory	theory	NOUN
gujaf-358	211	3	complements	complement	VERB
gujaf-358	211	4	stakeholder	stakeholder	NOUN
gujaf-358	211	5	and	and	CCONJ
gujaf-358	211	6	agency	agency	NOUN
gujaf-358	211	7	theories	theory	NOUN
gujaf-358	211	8	by	by	ADP
gujaf-358	211	9	providing	provide	VERB
gujaf-358	211	10	a	a	DET
gujaf-358	211	11	broader	broad	ADJ
gujaf-358	211	12	societal	societal	ADJ
gujaf-358	211	13	perspective	perspective	NOUN
gujaf-358	211	14	on	on	ADP
gujaf-358	211	15	csr	csr	NOUN
gujaf-358	211	16	engagement	engagement	NOUN
gujaf-358	211	17	.	.	PUNCT
gujaf-358	212	1	3.0	3.0	NUM
gujaf-358	212	2	research	research	NOUN
gujaf-358	212	3	methodology	methodology	NOUN
gujaf-358	212	4	this	this	DET
gujaf-358	212	5	section	section	NOUN
gujaf-358	212	6	outlines	outline	VERB
gujaf-358	212	7	the	the	DET
gujaf-358	212	8	research	research	NOUN
gujaf-358	212	9	methodology	methodology	NOUN
gujaf-358	212	10	adopted	adopt	VERB
gujaf-358	212	11	to	to	PART
gujaf-358	212	12	assess	assess	VERB
gujaf-358	212	13	the	the	DET
gujaf-358	212	14	effect	effect	NOUN
gujaf-358	212	15	of	of	ADP
gujaf-358	212	16	ownership	ownership	NOUN
gujaf-358	212	17	structure	structure	NOUN
gujaf-358	212	18	proxied	proxie	VERB
gujaf-358	212	19	by	by	ADP
gujaf-358	212	20	managerial	managerial	ADJ
gujaf-358	212	21	ownership	ownership	NOUN
gujaf-358	212	22	,	,	PUNCT
gujaf-358	212	23	institutional	institutional	ADJ
gujaf-358	212	24	ownership	ownership	NOUN
gujaf-358	212	25	,	,	PUNCT
gujaf-358	212	26	and	and	CCONJ
gujaf-358	212	27	foreign	foreign	ADJ
gujaf-358	212	28	ownership	ownership	NOUN
gujaf-358	212	29	on	on	ADP
gujaf-358	212	30	corporate	corporate	ADJ
gujaf-358	212	31	social	social	ADJ
gujaf-358	212	32	responsibility	responsibility	NOUN
gujaf-358	212	33	(	(	PUNCT
gujaf-358	212	34	csr	csr	NOUN
gujaf-358	212	35	)	)	PUNCT
gujaf-358	212	36	among	among	ADP
gujaf-358	212	37	listed	list	VERB
gujaf-358	212	38	oil	oil	NOUN
gujaf-358	212	39	and	and	CCONJ
gujaf-358	212	40	gas	gas	NOUN
gujaf-358	212	41	firms	firm	NOUN
gujaf-358	212	42	in	in	ADP
gujaf-358	212	43	nigeria	nigeria	PROPN
gujaf-358	212	44	.	.	PUNCT
gujaf-358	213	1	the	the	DET
gujaf-358	213	2	study	study	NOUN
gujaf-358	213	3	gusau	gusau	PROPN
gujaf-358	213	4	journal	journal	PROPN
gujaf-358	213	5	of	of	ADP
gujaf-358	213	6	accounting	accounting	NOUN
gujaf-358	213	7	and	and	CCONJ
gujaf-358	213	8	finance	finance	NOUN
gujaf-358	213	9	,	,	PUNCT
gujaf-358	213	10	vol	vol	NOUN
gujaf-358	213	11	.	.	PROPN
gujaf-358	213	12	5	5	NUM
gujaf-358	213	13	,	,	PUNCT
gujaf-358	213	14	issue	issue	NOUN
gujaf-358	213	15	2	2	NUM
gujaf-358	213	16	,	,	PUNCT
gujaf-358	213	17	october	october	PROPN
gujaf-358	213	18	,	,	PUNCT
gujaf-358	213	19	2024	2024	NUM
gujaf-358	213	20	418	418	NUM
gujaf-358	213	21	adopts	adopt	VERB
gujaf-358	213	22	a	a	DET
gujaf-358	213	23	correlational	correlational	ADJ
gujaf-358	213	24	research	research	NOUN
gujaf-358	213	25	design	design	NOUN
gujaf-358	213	26	,	,	PUNCT
gujaf-358	213	27	appropriate	appropriate	ADJ
gujaf-358	213	28	for	for	ADP
gujaf-358	213	29	identifying	identify	VERB
gujaf-358	213	30	the	the	DET
gujaf-358	213	31	degree	degree	NOUN
gujaf-358	213	32	and	and	CCONJ
gujaf-358	213	33	direction	direction	NOUN
gujaf-358	213	34	of	of	ADP
gujaf-358	213	35	associations	association	NOUN
gujaf-358	213	36	between	between	ADP
gujaf-358	213	37	multiple	multiple	ADJ
gujaf-358	213	38	variables	variable	NOUN
gujaf-358	213	39	without	without	ADP
gujaf-358	213	40	implying	imply	VERB
gujaf-358	213	41	causal	causal	ADJ
gujaf-358	213	42	relationships	relationship	NOUN
gujaf-358	213	43	.	.	PUNCT
gujaf-358	214	1	this	this	DET
gujaf-358	214	2	design	design	NOUN
gujaf-358	214	3	facilitates	facilitate	VERB
gujaf-358	214	4	the	the	DET
gujaf-358	214	5	evaluation	evaluation	NOUN
gujaf-358	214	6	of	of	ADP
gujaf-358	214	7	how	how	SCONJ
gujaf-358	214	8	changes	change	NOUN
gujaf-358	214	9	in	in	ADP
gujaf-358	214	10	ownership	ownership	NOUN
gujaf-358	214	11	structure	structure	NOUN
gujaf-358	214	12	relate	relate	VERB
gujaf-358	214	13	to	to	ADP
gujaf-358	214	14	variations	variation	NOUN
gujaf-358	214	15	in	in	ADP
gujaf-358	214	16	csr	csr	NOUN
gujaf-358	214	17	aligning	align	VERB
gujaf-358	214	18	with	with	ADP
gujaf-358	214	19	previous	previous	ADJ
gujaf-358	214	20	quantitative	quantitative	ADJ
gujaf-358	214	21	studies	study	NOUN
gujaf-358	214	22	(	(	PUNCT
gujaf-358	214	23	field	field	NOUN
gujaf-358	214	24	,	,	PUNCT
gujaf-358	214	25	2013	2013	NUM
gujaf-358	214	26	)	)	PUNCT
gujaf-358	214	27	.	.	PUNCT
gujaf-358	215	1	correlational	correlational	ADJ
gujaf-358	215	2	designs	design	NOUN
gujaf-358	215	3	are	be	AUX
gujaf-358	215	4	especially	especially	ADV
gujaf-358	215	5	effective	effective	ADJ
gujaf-358	215	6	in	in	ADP
gujaf-358	215	7	business	business	NOUN
gujaf-358	215	8	research	research	NOUN
gujaf-358	215	9	when	when	SCONJ
gujaf-358	215	10	data	datum	NOUN
gujaf-358	215	11	are	be	AUX
gujaf-358	215	12	observational	observational	ADJ
gujaf-358	215	13	and	and	CCONJ
gujaf-358	215	14	longitudinal	longitudinal	ADJ
gujaf-358	215	15	,	,	PUNCT
gujaf-358	215	16	as	as	ADP
gujaf-358	215	17	in	in	ADP
gujaf-358	215	18	this	this	DET
gujaf-358	215	19	study	study	NOUN
gujaf-358	215	20	.	.	PUNCT
gujaf-358	216	1	the	the	DET
gujaf-358	216	2	choice	choice	NOUN
gujaf-358	216	3	is	be	AUX
gujaf-358	216	4	also	also	ADV
gujaf-358	216	5	consistent	consistent	ADJ
gujaf-358	216	6	with	with	ADP
gujaf-358	216	7	the	the	DET
gujaf-358	216	8	recommendations	recommendation	NOUN
gujaf-358	216	9	of	of	ADP
gujaf-358	216	10	fama	fama	NOUN
gujaf-358	216	11	and	and	CCONJ
gujaf-358	216	12	jensen	jensen	PROPN
gujaf-358	216	13	(	(	PUNCT
gujaf-358	216	14	1983	1983	NUM
gujaf-358	216	15	)	)	PUNCT
gujaf-358	216	16	,	,	PUNCT
gujaf-358	216	17	who	who	PRON
gujaf-358	216	18	emphasize	emphasize	VERB
gujaf-358	216	19	that	that	DET
gujaf-358	216	20	firm	firm	ADJ
gujaf-358	216	21	-	-	PUNCT
gujaf-358	216	22	level	level	NOUN
gujaf-358	216	23	governance	governance	NOUN
gujaf-358	216	24	attributes	attribute	NOUN
gujaf-358	216	25	can	can	AUX
gujaf-358	216	26	shape	shape	VERB
gujaf-358	216	27	strategic	strategic	ADJ
gujaf-358	216	28	disclosures	disclosure	NOUN
gujaf-358	216	29	like	like	ADP
gujaf-358	216	30	csr	csr	PROPN
gujaf-358	216	31	.	.	PUNCT
gujaf-358	217	1	the	the	DET
gujaf-358	217	2	target	target	NOUN
gujaf-358	217	3	population	population	NOUN
gujaf-358	217	4	consists	consist	VERB
gujaf-358	217	5	of	of	ADP
gujaf-358	217	6	nine	nine	NUM
gujaf-358	217	7	(	(	PUNCT
gujaf-358	217	8	8)	8)	NUM
gujaf-358	217	9	oil	oil	NOUN
gujaf-358	217	10	and	and	CCONJ
gujaf-358	217	11	gas	gas	NOUN
gujaf-358	217	12	companies	company	NOUN
gujaf-358	217	13	listed	list	VERB
gujaf-358	217	14	on	on	ADP
gujaf-358	217	15	the	the	DET
gujaf-358	217	16	nigerian	nigerian	ADJ
gujaf-358	217	17	exchange	exchange	NOUN
gujaf-358	217	18	group	group	NOUN
gujaf-358	217	19	(	(	PUNCT
gujaf-358	217	20	ngx	ngx	PROPN
gujaf-358	217	21	)	)	PUNCT
gujaf-358	217	22	as	as	ADP
gujaf-358	217	23	of	of	ADP
gujaf-358	217	24	2023	2023	NUM
gujaf-358	217	25	.	.	PUNCT
gujaf-358	218	1	these	these	DET
gujaf-358	218	2	firms	firm	NOUN
gujaf-358	218	3	were	be	AUX
gujaf-358	218	4	selected	select	VERB
gujaf-358	218	5	due	due	ADP
gujaf-358	218	6	to	to	ADP
gujaf-358	218	7	their	their	PRON
gujaf-358	218	8	economic	economic	ADJ
gujaf-358	218	9	significance	significance	NOUN
gujaf-358	218	10	and	and	CCONJ
gujaf-358	218	11	relevance	relevance	NOUN
gujaf-358	218	12	in	in	ADP
gujaf-358	218	13	csr	csr	NOUN
gujaf-358	218	14	policy	policy	NOUN
gujaf-358	218	15	discourse	discourse	NOUN
gujaf-358	218	16	,	,	PUNCT
gujaf-358	218	17	particularly	particularly	ADV
gujaf-358	218	18	concerning	concern	VERB
gujaf-358	218	19	environmental	environmental	ADJ
gujaf-358	218	20	stewardship	stewardship	NOUN
gujaf-358	218	21	and	and	CCONJ
gujaf-358	218	22	community	community	NOUN
gujaf-358	218	23	relations	relation	NOUN
gujaf-358	218	24	.	.	PUNCT
gujaf-358	219	1	the	the	DET
gujaf-358	219	2	oil	oil	NOUN
gujaf-358	219	3	and	and	CCONJ
gujaf-358	219	4	gas	gas	NOUN
gujaf-358	219	5	sector	sector	NOUN
gujaf-358	219	6	,	,	PUNCT
gujaf-358	219	7	as	as	SCONJ
gujaf-358	219	8	highlighted	highlight	VERB
gujaf-358	219	9	by	by	ADP
gujaf-358	219	10	brammer	brammer	NOUN
gujaf-358	219	11	and	and	CCONJ
gujaf-358	219	12	pavelin	pavelin	PROPN
gujaf-358	219	13	(	(	PUNCT
gujaf-358	219	14	2008	2008	NUM
gujaf-358	219	15	)	)	PUNCT
gujaf-358	219	16	,	,	PUNCT
gujaf-358	219	17	bears	bear	VERB
gujaf-358	219	18	unique	unique	ADJ
gujaf-358	219	19	social	social	ADJ
gujaf-358	219	20	and	and	CCONJ
gujaf-358	219	21	ecological	ecological	ADJ
gujaf-358	219	22	responsibilities	responsibility	NOUN
gujaf-358	219	23	,	,	PUNCT
gujaf-358	219	24	necessitating	necessitate	VERB
gujaf-358	219	25	a	a	DET
gujaf-358	219	26	closer	close	ADJ
gujaf-358	219	27	examination	examination	NOUN
gujaf-358	219	28	of	of	ADP
gujaf-358	219	29	how	how	SCONJ
gujaf-358	219	30	ownership	ownership	NOUN
gujaf-358	219	31	dynamics	dynamic	NOUN
gujaf-358	219	32	affect	affect	VERB
gujaf-358	219	33	csr	csr	NOUN
gujaf-358	219	34	initiatives	initiative	NOUN
gujaf-358	219	35	.	.	PUNCT
gujaf-358	220	1	table	table	NOUN
gujaf-358	220	2	1	1	NUM
gujaf-358	220	3	:	:	PUNCT
gujaf-358	220	4	list	list	NOUN
gujaf-358	220	5	of	of	ADP
gujaf-358	220	6	listed	list	VERB
gujaf-358	220	7	oil	oil	NOUN
gujaf-358	220	8	and	and	CCONJ
gujaf-358	220	9	gas	gas	NOUN
gujaf-358	220	10	companies	company	NOUN
gujaf-358	220	11	in	in	ADP
gujaf-358	220	12	nigeria	nigeria	PROPN
gujaf-358	220	13	s	s	PROPN
gujaf-358	220	14	/	/	SYM
gujaf-358	220	15	n	n	PRON
gujaf-358	220	16	company	company	NOUN
gujaf-358	220	17	name	name	NOUN
gujaf-358	220	18	year	year	NOUN
gujaf-358	220	19	listed	list	VERB
gujaf-358	220	20	year	year	NOUN
gujaf-358	220	21	of	of	ADP
gujaf-358	220	22	incorporation	incorporation	NOUN
gujaf-358	220	23	1	1	NUM
gujaf-358	220	24	capital	capital	NOUN
gujaf-358	220	25	oil	oil	PROPN
gujaf-358	220	26	plc	plc	PROPN
gujaf-358	220	27	1985	1985	NUM
gujaf-358	220	28	1985	1985	NUM
gujaf-358	220	29	2	2	NUM
gujaf-358	220	30	conoil	conoil	PROPN
gujaf-358	220	31	plc	plc	PROPN
gujaf-358	220	32	1989	1989	NUM
gujaf-358	220	33	1970	1970	NUM
gujaf-358	220	34	3	3	NUM
gujaf-358	220	35	eterna	eterna	PROPN
gujaf-358	220	36	plc	plc	PROPN
gujaf-358	220	37	1998	1998	NUM
gujaf-358	220	38	1989	1989	NUM
gujaf-358	220	39	4	4	NUM
gujaf-358	220	40	japaul	japaul	NOUN
gujaf-358	220	41	gold	gold	PROPN
gujaf-358	220	42	&	&	CCONJ
gujaf-358	220	43	ventures	ventures	PROPN
gujaf-358	220	44	plc	plc	PROPN
gujaf-358	220	45	2005	2005	NUM
gujaf-358	220	46	1994	1994	NUM
gujaf-358	220	47	5	5	NUM
gujaf-358	220	48	mrs	mrs	PROPN
gujaf-358	220	49	oil	oil	PROPN
gujaf-358	220	50	nigeria	nigeria	PROPN
gujaf-358	220	51	plc	plc	PROPN
gujaf-358	220	52	1978	1978	NUM
gujaf-358	220	53	1969	1969	NUM
gujaf-358	220	54	6	6	NUM
gujaf-358	220	55	oando	oando	PROPN
gujaf-358	220	56	plc	plc	PROPN
gujaf-358	220	57	1992	1992	NUM
gujaf-358	220	58	1969	1969	NUM
gujaf-358	220	59	7	7	NUM
gujaf-358	220	60	seplat	seplat	NOUN
gujaf-358	220	61	energy	energy	NOUN
gujaf-358	220	62	plc	plc	PROPN
gujaf-358	220	63	2014	2014	NUM
gujaf-358	220	64	2009	2009	NUM
gujaf-358	220	65	8	8	NUM
gujaf-358	220	66	totalenergies	totalenergie	NOUN
gujaf-358	220	67	nigeria	nigeria	PROPN
gujaf-358	220	68	plc	plc	PROPN
gujaf-358	220	69	2001	2001	NUM
gujaf-358	220	70	1956	1956	NUM
gujaf-358	220	71	source	source	NOUN
gujaf-358	220	72	:	:	PUNCT
gujaf-358	220	73	author	author	NOUN
gujaf-358	220	74	's	's	PART
gujaf-358	220	75	compilation	compilation	NOUN
gujaf-358	220	76	,	,	PUNCT
gujaf-358	220	77	2023	2023	NUM
gujaf-358	220	78	.	.	PUNCT
gujaf-358	221	1	from	from	ADP
gujaf-358	221	2	the	the	DET
gujaf-358	221	3	total	total	ADJ
gujaf-358	221	4	population	population	NOUN
gujaf-358	221	5	,	,	PUNCT
gujaf-358	221	6	all	all	DET
gujaf-358	221	7	the	the	DET
gujaf-358	221	8	eight	eight	NUM
gujaf-358	221	9	(	(	PUNCT
gujaf-358	221	10	8)	8)	NUM
gujaf-358	221	11	firms	firm	NOUN
gujaf-358	221	12	were	be	AUX
gujaf-358	221	13	purposively	purposively	ADV
gujaf-358	221	14	selected	select	VERB
gujaf-358	221	15	based	base	VERB
gujaf-358	221	16	on	on	ADP
gujaf-358	221	17	the	the	DET
gujaf-358	221	18	criterion	criterion	NOUN
gujaf-358	221	19	of	of	ADP
gujaf-358	221	20	consistent	consistent	ADJ
gujaf-358	221	21	availability	availability	NOUN
gujaf-358	221	22	of	of	ADP
gujaf-358	221	23	annual	annual	ADJ
gujaf-358	221	24	reports	report	NOUN
gujaf-358	221	25	between	between	ADP
gujaf-358	221	26	2013	2013	NUM
gujaf-358	221	27	and	and	CCONJ
gujaf-358	221	28	2022	2022	NUM
gujaf-358	221	29	.	.	PUNCT
gujaf-358	222	1	this	this	DET
gujaf-358	222	2	selection	selection	NOUN
gujaf-358	222	3	ensures	ensure	VERB
gujaf-358	222	4	data	datum	NOUN
gujaf-358	222	5	integrity	integrity	NOUN
gujaf-358	222	6	and	and	CCONJ
gujaf-358	222	7	enhances	enhance	VERB
gujaf-358	222	8	longitudinal	longitudinal	ADJ
gujaf-358	222	9	comparability	comparability	NOUN
gujaf-358	222	10	.	.	PUNCT
gujaf-358	223	1	firms	firm	NOUN
gujaf-358	223	2	that	that	PRON
gujaf-358	223	3	failed	fail	VERB
gujaf-358	223	4	to	to	PART
gujaf-358	223	5	meet	meet	VERB
gujaf-358	223	6	the	the	DET
gujaf-358	223	7	minimum	minimum	ADJ
gujaf-358	223	8	requirement	requirement	NOUN
gujaf-358	223	9	for	for	ADP
gujaf-358	223	10	transparent	transparent	ADJ
gujaf-358	223	11	,	,	PUNCT
gujaf-358	223	12	uninterrupted	uninterrupted	ADJ
gujaf-358	223	13	financial	financial	ADJ
gujaf-358	223	14	reporting	reporting	NOUN
gujaf-358	223	15	during	during	ADP
gujaf-358	223	16	the	the	DET
gujaf-358	223	17	study	study	NOUN
gujaf-358	223	18	window	window	NOUN
gujaf-358	223	19	were	be	AUX
gujaf-358	223	20	excluded	exclude	VERB
gujaf-358	223	21	.	.	PUNCT
gujaf-358	224	1	the	the	DET
gujaf-358	224	2	purposive	purposive	ADJ
gujaf-358	224	3	sampling	sampling	NOUN
gujaf-358	224	4	technique	technique	NOUN
gujaf-358	224	5	was	be	AUX
gujaf-358	224	6	deemed	deem	VERB
gujaf-358	224	7	appropriate	appropriate	ADJ
gujaf-358	224	8	given	give	VERB
gujaf-358	224	9	the	the	DET
gujaf-358	224	10	focus	focus	NOUN
gujaf-358	224	11	on	on	ADP
gujaf-358	224	12	firms	firm	NOUN
gujaf-358	224	13	with	with	ADP
gujaf-358	224	14	comprehensive	comprehensive	ADJ
gujaf-358	224	15	csr	csr	NOUN
gujaf-358	224	16	disclosures	disclosure	NOUN
gujaf-358	224	17	and	and	CCONJ
gujaf-358	224	18	ownership	ownership	NOUN
gujaf-358	224	19	structure	structure	NOUN
gujaf-358	224	20	data	datum	NOUN
gujaf-358	224	21	.	.	PUNCT
gujaf-358	225	1	the	the	DET
gujaf-358	225	2	study	study	NOUN
gujaf-358	225	3	is	be	AUX
gujaf-358	225	4	based	base	VERB
gujaf-358	225	5	on	on	ADP
gujaf-358	225	6	secondary	secondary	ADJ
gujaf-358	225	7	data	datum	NOUN
gujaf-358	225	8	,	,	PUNCT
gujaf-358	225	9	drawn	draw	VERB
gujaf-358	225	10	exclusively	exclusively	ADV
gujaf-358	225	11	from	from	ADP
gujaf-358	225	12	the	the	DET
gujaf-358	225	13	audited	audit	VERB
gujaf-358	225	14	annual	annual	ADJ
gujaf-358	225	15	reports	report	NOUN
gujaf-358	225	16	,	,	PUNCT
gujaf-358	225	17	corporate	corporate	ADJ
gujaf-358	225	18	governance	governance	NOUN
gujaf-358	225	19	disclosures	disclosure	NOUN
gujaf-358	225	20	,	,	PUNCT
gujaf-358	225	21	and	and	CCONJ
gujaf-358	225	22	sustainability	sustainability	NOUN
gujaf-358	225	23	reports	report	NOUN
gujaf-358	225	24	of	of	ADP
gujaf-358	225	25	the	the	DET
gujaf-358	225	26	sampled	sample	VERB
gujaf-358	225	27	firms	firm	NOUN
gujaf-358	225	28	.	.	PUNCT
gujaf-358	226	1	these	these	DET
gujaf-358	226	2	documents	document	NOUN
gujaf-358	226	3	were	be	AUX
gujaf-358	226	4	sourced	source	VERB
gujaf-358	226	5	from	from	ADP
gujaf-358	226	6	the	the	DET
gujaf-358	226	7	official	official	ADJ
gujaf-358	226	8	company	company	NOUN
gujaf-358	226	9	websites	website	NOUN
gujaf-358	226	10	,	,	PUNCT
gujaf-358	226	11	the	the	DET
gujaf-358	226	12	nigerian	nigerian	ADJ
gujaf-358	226	13	exchange	exchange	NOUN
gujaf-358	226	14	group	group	NOUN
gujaf-358	226	15	(	(	PUNCT
gujaf-358	226	16	ngx	ngx	NOUN
gujaf-358	226	17	)	)	PUNCT
gujaf-358	226	18	,	,	PUNCT
gujaf-358	226	19	and	and	CCONJ
gujaf-358	226	20	other	other	ADJ
gujaf-358	226	21	financial	financial	ADJ
gujaf-358	226	22	data	datum	NOUN
gujaf-358	226	23	repositories	repository	NOUN
gujaf-358	226	24	.	.	PUNCT
gujaf-358	227	1	the	the	DET
gujaf-358	227	2	data	datum	NOUN
gujaf-358	227	3	cover	cover	VERB
gujaf-358	227	4	firm	firm	ADJ
gujaf-358	227	5	-	-	PUNCT
gujaf-358	227	6	specific	specific	ADJ
gujaf-358	227	7	governance	governance	NOUN
gujaf-358	227	8	and	and	CCONJ
gujaf-358	227	9	financial	financial	ADJ
gujaf-358	227	10	attributes	attribute	NOUN
gujaf-358	227	11	such	such	ADJ
gujaf-358	227	12	as	as	ADP
gujaf-358	227	13	ownership	ownership	NOUN
gujaf-358	227	14	composition	composition	NOUN
gujaf-358	227	15	and	and	CCONJ
gujaf-358	227	16	csr	csr	NOUN
gujaf-358	227	17	.	.	PROPN
gujaf-358	227	18	a	a	DET
gujaf-358	227	19	content	content	NOUN
gujaf-358	227	20	analysis	analysis	NOUN
gujaf-358	227	21	approach	approach	NOUN
gujaf-358	227	22	was	be	AUX
gujaf-358	227	23	used	use	VERB
gujaf-358	227	24	to	to	PART
gujaf-358	227	25	extract	extract	VERB
gujaf-358	227	26	csr	csr	NOUN
gujaf-358	227	27	data	datum	NOUN
gujaf-358	227	28	based	base	VERB
gujaf-358	227	29	on	on	ADP
gujaf-358	227	30	the	the	DET
gujaf-358	227	31	global	global	ADJ
gujaf-358	227	32	reporting	reporting	NOUN
gujaf-358	227	33	initiative	initiative	NOUN
gujaf-358	227	34	(	(	PUNCT
gujaf-358	227	35	gri	gri	PROPN
gujaf-358	227	36	)	)	PUNCT
gujaf-358	227	37	checklist	checklist	NOUN
gujaf-358	227	38	,	,	PUNCT
gujaf-358	227	39	enabling	enable	VERB
gujaf-358	227	40	quantification	quantification	NOUN
gujaf-358	227	41	for	for	ADP
gujaf-358	227	42	statistical	statistical	ADJ
gujaf-358	227	43	analysis	analysis	NOUN
gujaf-358	227	44	.	.	PUNCT
gujaf-358	228	1	to	to	PART
gujaf-358	228	2	rigorously	rigorously	ADV
gujaf-358	228	3	examine	examine	VERB
gujaf-358	228	4	the	the	DET
gujaf-358	228	5	relationship	relationship	NOUN
gujaf-358	228	6	between	between	ADP
gujaf-358	228	7	ownership	ownership	NOUN
gujaf-358	228	8	structure	structure	NOUN
gujaf-358	228	9	variables	variable	NOUN
gujaf-358	228	10	and	and	CCONJ
gujaf-358	228	11	corporate	corporate	ADJ
gujaf-358	228	12	social	social	ADJ
gujaf-358	228	13	responsibility	responsibility	NOUN
gujaf-358	228	14	(	(	PUNCT
gujaf-358	228	15	csr	csr	NOUN
gujaf-358	228	16	)	)	PUNCT
gujaf-358	228	17	disclosure	disclosure	NOUN
gujaf-358	228	18	,	,	PUNCT
gujaf-358	228	19	the	the	DET
gujaf-358	228	20	study	study	NOUN
gujaf-358	228	21	employed	employ	VERB
gujaf-358	228	22	multiple	multiple	ADJ
gujaf-358	228	23	linear	linear	ADJ
gujaf-358	228	24	regression	regression	NOUN
gujaf-358	228	25	analysis	analysis	NOUN
gujaf-358	228	26	,	,	PUNCT
gujaf-358	228	27	executed	execute	VERB
gujaf-358	228	28	through	through	ADP
gujaf-358	228	29	and	and	CCONJ
gujaf-358	228	30	stata	stata	VERB
gujaf-358	228	31	(	(	PUNCT
gujaf-358	228	32	version	version	NOUN
gujaf-358	228	33	12	12	NUM
gujaf-358	228	34	)	)	PUNCT
gujaf-358	228	35	.	.	PUNCT
gujaf-358	229	1	this	this	DET
gujaf-358	229	2	analytical	analytical	ADJ
gujaf-358	229	3	approach	approach	NOUN
gujaf-358	229	4	adeptly	adeptly	ADV
gujaf-358	229	5	gusau	gusau	ADJ
gujaf-358	229	6	journal	journal	NOUN
gujaf-358	229	7	of	of	ADP
gujaf-358	229	8	accounting	accounting	NOUN
gujaf-358	229	9	and	and	CCONJ
gujaf-358	229	10	finance	finance	NOUN
gujaf-358	229	11	,	,	PUNCT
gujaf-358	229	12	vol	vol	NOUN
gujaf-358	229	13	.	.	PROPN
gujaf-358	229	14	5	5	NUM
gujaf-358	229	15	,	,	PUNCT
gujaf-358	229	16	issue	issue	NOUN
gujaf-358	229	17	2	2	NUM
gujaf-358	229	18	,	,	PUNCT
gujaf-358	229	19	october	october	PROPN
gujaf-358	229	20	,	,	PUNCT
gujaf-358	229	21	2024	2024	NUM
gujaf-358	229	22	419	419	NUM
gujaf-358	229	23	captures	capture	VERB
gujaf-358	229	24	the	the	DET
gujaf-358	229	25	collective	collective	ADJ
gujaf-358	229	26	influence	influence	NOUN
gujaf-358	229	27	of	of	ADP
gujaf-358	229	28	multiple	multiple	ADJ
gujaf-358	229	29	independent	independent	ADJ
gujaf-358	229	30	variables	variable	NOUN
gujaf-358	229	31	on	on	ADP
gujaf-358	229	32	a	a	DET
gujaf-358	229	33	single	single	ADJ
gujaf-358	229	34	dependent	dependent	ADJ
gujaf-358	229	35	outcome	outcome	NOUN
gujaf-358	229	36	,	,	PUNCT
gujaf-358	229	37	while	while	SCONJ
gujaf-358	229	38	controlling	control	VERB
gujaf-358	229	39	for	for	ADP
gujaf-358	229	40	potential	potential	ADJ
gujaf-358	229	41	confounding	confound	VERB
gujaf-358	229	42	factors	factor	NOUN
gujaf-358	229	43	such	such	ADJ
gujaf-358	229	44	as	as	ADP
gujaf-358	229	45	leverage	leverage	NOUN
gujaf-358	229	46	.	.	PUNCT
gujaf-358	230	1	table	table	NOUN
gujaf-358	230	2	1	1	NUM
gujaf-358	230	3	:	:	PUNCT
gujaf-358	230	4	variable	variable	ADJ
gujaf-358	230	5	definition	definition	NOUN
gujaf-358	230	6	and	and	CCONJ
gujaf-358	230	7	measurement	measurement	NOUN
gujaf-358	230	8	variable	variable	ADJ
gujaf-358	230	9	name	name	NOUN
gujaf-358	230	10	nature	nature	NOUN
gujaf-358	230	11	of	of	ADP
gujaf-358	230	12	variable	variable	ADJ
gujaf-358	230	13	scale	scale	NOUN
gujaf-358	230	14	definition	definition	NOUN
gujaf-358	230	15	of	of	ADP
gujaf-358	230	16	measurement	measurement	NOUN
gujaf-358	230	17	source(s	source(s	NOUN
gujaf-358	230	18	)	)	PUNCT
gujaf-358	230	19	corporate	corporate	ADJ
gujaf-358	230	20	social	social	ADJ
gujaf-358	230	21	responsibility	responsibility	NOUN
gujaf-358	230	22	(	(	PUNCT
gujaf-358	230	23	csr	csr	NOUN
gujaf-358	230	24	)	)	PUNCT
gujaf-358	230	25	disclosure	disclosure	NOUN
gujaf-358	230	26	dependent	dependent	ADJ
gujaf-358	230	27	variable	variable	NOUN
gujaf-358	230	28	(	(	PUNCT
gujaf-358	230	29	dv	dv	PROPN
gujaf-358	230	30	)	)	PUNCT
gujaf-358	230	31	interval	interval	NOUN
gujaf-358	230	32	measured	measure	VERB
gujaf-358	230	33	using	use	VERB
gujaf-358	230	34	a	a	DET
gujaf-358	230	35	csr	csr	NOUN
gujaf-358	230	36	disclosure	disclosure	NOUN
gujaf-358	230	37	index	index	NOUN
gujaf-358	230	38	based	base	VERB
gujaf-358	230	39	on	on	ADP
gujaf-358	230	40	gri	gri	PROPN
gujaf-358	230	41	(	(	PUNCT
gujaf-358	230	42	global	global	ADJ
gujaf-358	230	43	reporting	reporting	NOUN
gujaf-358	230	44	initiative	initiative	NOUN
gujaf-358	230	45	)	)	PUNCT
gujaf-358	230	46	standards	standard	NOUN
gujaf-358	230	47	;	;	PUNCT
gujaf-358	230	48	calculated	calculate	VERB
gujaf-358	230	49	as	as	ADP
gujaf-358	230	50	the	the	DET
gujaf-358	230	51	ratio	ratio	NOUN
gujaf-358	230	52	of	of	ADP
gujaf-358	230	53	disclosed	disclose	VERB
gujaf-358	230	54	csr	csr	NOUN
gujaf-358	230	55	items	item	NOUN
gujaf-358	230	56	to	to	ADP
gujaf-358	230	57	the	the	DET
gujaf-358	230	58	total	total	ADJ
gujaf-358	230	59	applicable	applicable	ADJ
gujaf-358	230	60	items	item	NOUN
gujaf-358	230	61	.	.	PUNCT
gujaf-358	231	1	reverte	reverte	NOUN
gujaf-358	231	2	(	(	PUNCT
gujaf-358	231	3	2009	2009	NUM
gujaf-358	231	4	)	)	PUNCT
gujaf-358	231	5	;	;	PUNCT
gujaf-358	231	6	gamerschlag	gamerschlag	NOUN
gujaf-358	231	7	et	et	PROPN
gujaf-358	231	8	al	al	PROPN
gujaf-358	231	9	.	.	PUNCT
gujaf-358	232	1	(	(	PUNCT
gujaf-358	232	2	2011	2011	NUM
gujaf-358	232	3	)	)	PUNCT
gujaf-358	232	4	managerial	managerial	ADJ
gujaf-358	232	5	ownership	ownership	NOUN
gujaf-358	232	6	independent	independent	ADJ
gujaf-358	232	7	variable	variable	NOUN
gujaf-358	232	8	(	(	PUNCT
gujaf-358	232	9	iv	iv	X
gujaf-358	232	10	)	)	PUNCT
gujaf-358	232	11	ratio	ratio	NOUN
gujaf-358	232	12	percentage	percentage	NOUN
gujaf-358	232	13	of	of	ADP
gujaf-358	232	14	shares	share	NOUN
gujaf-358	232	15	held	hold	VERB
gujaf-358	232	16	by	by	ADP
gujaf-358	232	17	executive	executive	ADJ
gujaf-358	232	18	directors	director	NOUN
gujaf-358	232	19	and	and	CCONJ
gujaf-358	232	20	top	top	ADJ
gujaf-358	232	21	management	management	NOUN
gujaf-358	232	22	,	,	PUNCT
gujaf-358	232	23	computed	compute	VERB
gujaf-358	232	24	as	as	ADP
gujaf-358	232	25	proportion	proportion	NOUN
gujaf-358	232	26	of	of	ADP
gujaf-358	232	27	total	total	ADJ
gujaf-358	232	28	shares	share	NOUN
gujaf-358	232	29	owned	own	VERB
gujaf-358	232	30	by	by	ADP
gujaf-358	232	31	management	management	NOUN
gujaf-358	232	32	to	to	PART
gujaf-358	232	33	total	total	VERB
gujaf-358	232	34	outstanding	outstanding	ADJ
gujaf-358	232	35	shares	share	NOUN
gujaf-358	232	36	.	.	PUNCT
gujaf-358	233	1	nurleni	nurleni	NOUN
gujaf-358	233	2	et	et	PROPN
gujaf-358	233	3	al	al	PROPN
gujaf-358	233	4	.	.	PROPN
gujaf-358	234	1	(	(	PUNCT
gujaf-358	234	2	2018	2018	NUM
gujaf-358	234	3	)	)	PUNCT
gujaf-358	234	4	;	;	PUNCT
gujaf-358	234	5	dakhli	dakhli	NOUN
gujaf-358	234	6	(	(	PUNCT
gujaf-358	234	7	2021	2021	NUM
gujaf-358	234	8	)	)	PUNCT
gujaf-358	234	9	institutional	institutional	ADJ
gujaf-358	234	10	ownership	ownership	NOUN
gujaf-358	234	11	independent	independent	ADJ
gujaf-358	234	12	variable	variable	NOUN
gujaf-358	234	13	(	(	PUNCT
gujaf-358	234	14	iv	iv	X
gujaf-358	234	15	)	)	PUNCT
gujaf-358	234	16	ratio	ratio	NOUN
gujaf-358	234	17	percentage	percentage	NOUN
gujaf-358	234	18	of	of	ADP
gujaf-358	234	19	shares	share	NOUN
gujaf-358	234	20	held	hold	VERB
gujaf-358	234	21	by	by	ADP
gujaf-358	234	22	institutional	institutional	ADJ
gujaf-358	234	23	investors	investor	NOUN
gujaf-358	234	24	(	(	PUNCT
gujaf-358	234	25	e.g.	e.g.	ADV
gujaf-358	234	26	,	,	PUNCT
gujaf-358	234	27	pension	pension	NOUN
gujaf-358	234	28	funds	fund	NOUN
gujaf-358	234	29	,	,	PUNCT
gujaf-358	234	30	mutual	mutual	ADJ
gujaf-358	234	31	funds	fund	NOUN
gujaf-358	234	32	)	)	PUNCT
gujaf-358	234	33	;	;	PUNCT
gujaf-358	234	34	calculated	calculate	VERB
gujaf-358	234	35	as	as	ADP
gujaf-358	234	36	institutional	institutional	ADJ
gujaf-358	234	37	shares	share	NOUN
gujaf-358	234	38	divided	divide	VERB
gujaf-358	234	39	by	by	ADP
gujaf-358	234	40	total	total	ADJ
gujaf-358	234	41	outstanding	outstanding	ADJ
gujaf-358	234	42	shares	share	NOUN
gujaf-358	234	43	.	.	PUNCT
gujaf-358	235	1	nurleni	nurleni	NOUN
gujaf-358	235	2	et	et	PROPN
gujaf-358	235	3	al	al	PROPN
gujaf-358	235	4	.	.	PROPN
gujaf-358	236	1	(	(	PUNCT
gujaf-358	236	2	2018	2018	NUM
gujaf-358	236	3	)	)	PUNCT
gujaf-358	236	4	;	;	PUNCT
gujaf-358	236	5	dyck	dyck	VERB
gujaf-358	236	6	et	et	PROPN
gujaf-358	236	7	al	al	PROPN
gujaf-358	236	8	.	.	PROPN
gujaf-358	237	1	(	(	PUNCT
gujaf-358	237	2	2019	2019	NUM
gujaf-358	237	3	)	)	PUNCT
gujaf-358	237	4	foreign	foreign	ADJ
gujaf-358	237	5	ownership	ownership	NOUN
gujaf-358	237	6	independent	independent	ADJ
gujaf-358	237	7	variable	variable	NOUN
gujaf-358	237	8	(	(	PUNCT
gujaf-358	237	9	iv	iv	X
gujaf-358	237	10	)	)	PUNCT
gujaf-358	237	11	ratio	ratio	NOUN
gujaf-358	237	12	proportion	proportion	NOUN
gujaf-358	237	13	of	of	ADP
gujaf-358	237	14	shares	share	NOUN
gujaf-358	237	15	held	hold	VERB
gujaf-358	237	16	by	by	ADP
gujaf-358	237	17	foreign	foreign	ADJ
gujaf-358	237	18	investors	investor	NOUN
gujaf-358	237	19	;	;	PUNCT
gujaf-358	237	20	measured	measure	VERB
gujaf-358	237	21	as	as	ADP
gujaf-358	237	22	foreign	foreign	ADJ
gujaf-358	237	23	shares	share	NOUN
gujaf-358	237	24	owned	own	VERB
gujaf-358	237	25	divided	divide	VERB
gujaf-358	237	26	by	by	ADP
gujaf-358	237	27	total	total	ADJ
gujaf-358	237	28	outstanding	outstanding	ADJ
gujaf-358	237	29	shares	share	NOUN
gujaf-358	237	30	.	.	PUNCT
gujaf-358	238	1	guo	guo	PROPN
gujaf-358	238	2	&	&	CCONJ
gujaf-358	238	3	zheng	zheng	PROPN
gujaf-358	238	4	(	(	PUNCT
gujaf-358	238	5	2021	2021	NUM
gujaf-358	238	6	)	)	PUNCT
gujaf-358	238	7	;	;	PUNCT
gujaf-358	238	8	masud	masud	PROPN
gujaf-358	238	9	et	et	PROPN
gujaf-358	238	10	al	al	PROPN
gujaf-358	238	11	.	.	PROPN
gujaf-358	239	1	(	(	PUNCT
gujaf-358	239	2	2018	2018	NUM
gujaf-358	239	3	)	)	PUNCT
gujaf-358	239	4	leverage	leverage	NOUN
gujaf-358	239	5	control	control	NOUN
gujaf-358	239	6	variable	variable	NOUN
gujaf-358	239	7	(	(	PUNCT
gujaf-358	239	8	cv	cv	PROPN
gujaf-358	239	9	)	)	PUNCT
gujaf-358	239	10	ratio	ratio	NOUN
gujaf-358	239	11	measured	measure	VERB
gujaf-358	239	12	using	use	VERB
gujaf-358	239	13	the	the	DET
gujaf-358	239	14	debt	debt	NOUN
gujaf-358	239	15	-	-	PUNCT
gujaf-358	239	16	to	to	ADP
gujaf-358	239	17	-	-	PUNCT
gujaf-358	239	18	equity	equity	NOUN
gujaf-358	239	19	ratio	ratio	NOUN
gujaf-358	239	20	;	;	PUNCT
gujaf-358	239	21	calculated	calculate	VERB
gujaf-358	239	22	as	as	ADP
gujaf-358	239	23	total	total	ADJ
gujaf-358	239	24	liabilities	liability	NOUN
gujaf-358	239	25	divided	divide	VERB
gujaf-358	239	26	by	by	ADP
gujaf-358	239	27	total	total	ADJ
gujaf-358	239	28	shareholders	shareholder	NOUN
gujaf-358	239	29	’	'	PUNCT
gujaf-358	239	30	equity	equity	NOUN
gujaf-358	239	31	.	.	PUNCT
gujaf-358	240	1	febryanti	febryanti	PROPN
gujaf-358	240	2	&	&	CCONJ
gujaf-358	240	3	suhendah	suhendah	PROPN
gujaf-358	240	4	(	(	PUNCT
gujaf-358	240	5	2023	2023	NUM
gujaf-358	240	6	)	)	PUNCT
gujaf-358	240	7	;	;	PUNCT
gujaf-358	240	8	li	li	PROPN
gujaf-358	240	9	&	&	CCONJ
gujaf-358	240	10	zhang	zhang	PROPN
gujaf-358	240	11	(	(	PUNCT
gujaf-358	240	12	2010	2010	NUM
gujaf-358	240	13	)	)	PUNCT
gujaf-358	240	14	source	source	NOUN
gujaf-358	240	15	:	:	PUNCT
gujaf-358	240	16	authors	author	NOUN
gujaf-358	240	17	compilation	compilation	NOUN
gujaf-358	240	18	,	,	PUNCT
gujaf-358	240	19	2023	2023	NUM
gujaf-358	240	20	.	.	PUNCT
gujaf-358	241	1	model	model	NOUN
gujaf-358	241	2	specification	specification	NOUN
gujaf-358	241	3	to	to	PART
gujaf-358	241	4	examine	examine	VERB
gujaf-358	241	5	the	the	DET
gujaf-358	241	6	effect	effect	NOUN
gujaf-358	241	7	of	of	ADP
gujaf-358	241	8	ownership	ownership	NOUN
gujaf-358	241	9	structure	structure	NOUN
gujaf-358	241	10	on	on	ADP
gujaf-358	241	11	corporate	corporate	ADJ
gujaf-358	241	12	social	social	ADJ
gujaf-358	241	13	responsibility	responsibility	NOUN
gujaf-358	241	14	(	(	PUNCT
gujaf-358	241	15	csr	csr	NOUN
gujaf-358	241	16	)	)	PUNCT
gujaf-358	241	17	disclosure	disclosure	NOUN
gujaf-358	241	18	among	among	ADP
gujaf-358	241	19	listed	list	VERB
gujaf-358	241	20	oil	oil	NOUN
gujaf-358	241	21	and	and	CCONJ
gujaf-358	241	22	gas	gas	NOUN
gujaf-358	241	23	companies	company	NOUN
gujaf-358	241	24	in	in	ADP
gujaf-358	241	25	nigeria	nigeria	PROPN
gujaf-358	241	26	,	,	PUNCT
gujaf-358	241	27	the	the	DET
gujaf-358	241	28	study	study	NOUN
gujaf-358	241	29	employed	employ	VERB
gujaf-358	241	30	a	a	DET
gujaf-358	241	31	panel	panel	NOUN
gujaf-358	241	32	multiple	multiple	ADJ
gujaf-358	241	33	linear	linear	PROPN
gujaf-358	241	34	regression	regression	NOUN
gujaf-358	241	35	model	model	NOUN
gujaf-358	241	36	.	.	PUNCT
gujaf-358	242	1	the	the	DET
gujaf-358	242	2	model	model	NOUN
gujaf-358	242	3	was	be	AUX
gujaf-358	242	4	specified	specify	VERB
gujaf-358	242	5	as	as	SCONJ
gujaf-358	242	6	follows	follow	VERB
gujaf-358	242	7	:	:	PUNCT
gujaf-358	242	8	csrit	csrit	NOUN
gujaf-358	242	9	=	=	NOUN
gujaf-358	242	10	β0+β1moit+β2ioit+β3foit+β4levit+εit	β0+β1moit+β2ioit+β3foit+β4levit+εit	ADJ
gujaf-358	242	11	.............................................................	.............................................................	PUNCT
gujaf-358	243	1	(	(	PUNCT
gujaf-358	243	2	1	1	X
gujaf-358	243	3	)	)	PUNCT
gujaf-358	243	4	where	where	SCONJ
gujaf-358	243	5	:	:	PUNCT
gujaf-358	243	6	csrit	csrit	NOUN
gujaf-358	243	7	=	=	SYM
gujaf-358	243	8	corporate	corporate	ADJ
gujaf-358	243	9	social	social	ADJ
gujaf-358	243	10	responsibility	responsibility	NOUN
gujaf-358	243	11	disclosure	disclosure	NOUN
gujaf-358	243	12	score	score	NOUN
gujaf-358	243	13	for	for	ADP
gujaf-358	243	14	firm	firm	ADJ
gujaf-358	243	15	i	i	PRON
gujaf-358	243	16	at	at	ADP
gujaf-358	243	17	time	time	NOUN
gujaf-358	243	18	t	t	PROPN
gujaf-358	243	19	moit	moit	ADJ
gujaf-358	243	20	=	=	SYM
gujaf-358	243	21	managerial	managerial	ADJ
gujaf-358	243	22	ownership	ownership	NOUN
gujaf-358	243	23	(	(	PUNCT
gujaf-358	243	24	%	%	INTJ
gujaf-358	243	25	)	)	PUNCT
gujaf-358	243	26	ioit	ioit	NOUN
gujaf-358	243	27	=	=	SYM
gujaf-358	244	1	institutional	institutional	ADJ
gujaf-358	244	2	ownership	ownership	NOUN
gujaf-358	244	3	(	(	PUNCT
gujaf-358	244	4	%	%	INTJ
gujaf-358	244	5	)	)	PUNCT
gujaf-358	244	6	foit	foit	NOUN
gujaf-358	244	7	=	=	SYM
gujaf-358	244	8	foreign	foreign	ADJ
gujaf-358	244	9	ownership	ownership	NOUN
gujaf-358	244	10	(	(	PUNCT
gujaf-358	244	11	%	%	INTJ
gujaf-358	244	12	)	)	PUNCT
gujaf-358	244	13	levit	levit	NOUN
gujaf-358	244	14	=	=	PUNCT
gujaf-358	244	15	leverage	leverage	NOUN
gujaf-358	244	16	(	(	PUNCT
gujaf-358	244	17	total	total	ADJ
gujaf-358	244	18	debt	debt	NOUN
gujaf-358	244	19	/	/	SYM
gujaf-358	244	20	total	total	ADJ
gujaf-358	244	21	assets	asset	NOUN
gujaf-358	244	22	)	)	PUNCT
gujaf-358	244	23	β0	β0	NOUN
gujaf-358	244	24	=	=	SYM
gujaf-358	244	25	intercept	intercept	NOUN
gujaf-358	244	26	gusau	gusau	ADJ
gujaf-358	244	27	journal	journal	NOUN
gujaf-358	244	28	of	of	ADP
gujaf-358	244	29	accounting	accounting	NOUN
gujaf-358	244	30	and	and	CCONJ
gujaf-358	244	31	finance	finance	NOUN
gujaf-358	244	32	,	,	PUNCT
gujaf-358	244	33	vol	vol	NOUN
gujaf-358	244	34	.	.	PROPN
gujaf-358	244	35	5	5	NUM
gujaf-358	244	36	,	,	PUNCT
gujaf-358	244	37	issue	issue	NOUN
gujaf-358	244	38	2	2	NUM
gujaf-358	244	39	,	,	PUNCT
gujaf-358	244	40	october	october	PROPN
gujaf-358	244	41	,	,	PUNCT
gujaf-358	244	42	2024	2024	NUM
gujaf-358	244	43	420	420	NUM
gujaf-358	244	44	β1	β1	NOUN
gujaf-358	244	45	,	,	PUNCT
gujaf-358	244	46	β2	β2	NOUN
gujaf-358	244	47	,	,	PUNCT
gujaf-358	244	48	β3	β3	VERB
gujaf-358	244	49	,	,	PUNCT
gujaf-358	244	50	β4	β4	PROPN
gujaf-358	244	51	=	=	PROPN
gujaf-358	244	52	coefficients	coefficient	NOUN
gujaf-358	244	53	of	of	ADP
gujaf-358	244	54	independent	independent	ADJ
gujaf-358	244	55	variables	variable	NOUN
gujaf-358	244	56	εit	εit	NOUN
gujaf-358	244	57	=	=	NOUN
gujaf-358	244	58	error	error	NOUN
gujaf-358	244	59	term	term	NOUN
gujaf-358	244	60	this	this	DET
gujaf-358	244	61	panel	panel	NOUN
gujaf-358	244	62	model	model	NOUN
gujaf-358	244	63	accounts	account	VERB
gujaf-358	244	64	for	for	ADP
gujaf-358	244	65	both	both	DET
gujaf-358	244	66	cross	cross	ADJ
gujaf-358	244	67	-	-	ADJ
gujaf-358	244	68	sectional	sectional	ADJ
gujaf-358	244	69	(	(	PUNCT
gujaf-358	244	70	firm	firm	ADJ
gujaf-358	244	71	-	-	PUNCT
gujaf-358	244	72	level	level	NOUN
gujaf-358	244	73	)	)	PUNCT
gujaf-358	244	74	and	and	CCONJ
gujaf-358	244	75	time	time	NOUN
gujaf-358	244	76	-	-	PUNCT
gujaf-358	244	77	series	series	NOUN
gujaf-358	244	78	(	(	PUNCT
gujaf-358	244	79	yearly	yearly	ADJ
gujaf-358	244	80	)	)	PUNCT
gujaf-358	244	81	variations	variation	NOUN
gujaf-358	244	82	,	,	PUNCT
gujaf-358	244	83	making	make	VERB
gujaf-358	244	84	it	it	PRON
gujaf-358	244	85	suitable	suitable	ADJ
gujaf-358	244	86	for	for	ADP
gujaf-358	244	87	analysing	analyse	VERB
gujaf-358	244	88	multi	multi	ADJ
gujaf-358	244	89	-	-	ADJ
gujaf-358	244	90	year	year	ADJ
gujaf-358	244	91	firm	firm	ADJ
gujaf-358	244	92	data	datum	NOUN
gujaf-358	244	93	.	.	PUNCT
gujaf-358	245	1	4.0	4.0	NUM
gujaf-358	245	2	results	result	NOUN
gujaf-358	245	3	and	and	CCONJ
gujaf-358	245	4	discussion	discussion	NOUN
gujaf-358	245	5	this	this	DET
gujaf-358	245	6	section	section	NOUN
gujaf-358	245	7	presents	present	VERB
gujaf-358	245	8	the	the	DET
gujaf-358	245	9	results	result	NOUN
gujaf-358	245	10	of	of	ADP
gujaf-358	245	11	the	the	DET
gujaf-358	245	12	study	study	NOUN
gujaf-358	245	13	,	,	PUNCT
gujaf-358	245	14	structured	structure	VERB
gujaf-358	245	15	into	into	ADP
gujaf-358	245	16	descriptive	descriptive	ADJ
gujaf-358	245	17	statistics	statistic	NOUN
gujaf-358	245	18	,	,	PUNCT
gujaf-358	245	19	correlation	correlation	NOUN
gujaf-358	245	20	analysis	analysis	NOUN
gujaf-358	245	21	,	,	PUNCT
gujaf-358	245	22	multicollinearity	multicollinearity	NOUN
gujaf-358	245	23	assessment	assessment	NOUN
gujaf-358	245	24	,	,	PUNCT
gujaf-358	245	25	regression	regression	VERB
gujaf-358	245	26	analysis	analysis	NOUN
gujaf-358	245	27	,	,	PUNCT
gujaf-358	245	28	hypothesis	hypothesis	NOUN
gujaf-358	245	29	testing	testing	NOUN
gujaf-358	245	30	,	,	PUNCT
gujaf-358	245	31	and	and	CCONJ
gujaf-358	245	32	discussion	discussion	NOUN
gujaf-358	245	33	of	of	ADP
gujaf-358	245	34	findings	finding	NOUN
gujaf-358	245	35	.	.	PUNCT
gujaf-358	246	1	the	the	DET
gujaf-358	246	2	results	result	NOUN
gujaf-358	246	3	provide	provide	VERB
gujaf-358	246	4	insights	insight	NOUN
gujaf-358	246	5	into	into	ADP
gujaf-358	246	6	how	how	SCONJ
gujaf-358	246	7	ownership	ownership	NOUN
gujaf-358	246	8	structure	structure	NOUN
gujaf-358	246	9	impact	impact	NOUN
gujaf-358	246	10	on	on	ADP
gujaf-358	246	11	csr	csr	X
gujaf-358	246	12	of	of	ADP
gujaf-358	246	13	listed	list	VERB
gujaf-358	246	14	oil	oil	NOUN
gujaf-358	246	15	and	and	CCONJ
gujaf-358	246	16	gas	gas	NOUN
gujaf-358	246	17	companies	company	NOUN
gujaf-358	246	18	in	in	ADP
gujaf-358	246	19	nigeria	nigeria	PROPN
gujaf-358	246	20	.	.	PUNCT
gujaf-358	247	1	table	table	NOUN
gujaf-358	247	2	1	1	NUM
gujaf-358	247	3	presents	present	VERB
gujaf-358	247	4	the	the	DET
gujaf-358	247	5	descriptive	descriptive	ADJ
gujaf-358	247	6	statistics	statistic	NOUN
gujaf-358	247	7	for	for	ADP
gujaf-358	247	8	the	the	DET
gujaf-358	247	9	variables	variable	NOUN
gujaf-358	247	10	used	use	VERB
gujaf-358	247	11	in	in	ADP
gujaf-358	247	12	the	the	DET
gujaf-358	247	13	study	study	NOUN
gujaf-358	247	14	,	,	PUNCT
gujaf-358	247	15	including	include	VERB
gujaf-358	247	16	corporate	corporate	ADJ
gujaf-358	247	17	social	social	ADJ
gujaf-358	247	18	responsibility	responsibility	NOUN
gujaf-358	247	19	(	(	PUNCT
gujaf-358	247	20	csr	csr	NOUN
gujaf-358	247	21	)	)	PUNCT
gujaf-358	247	22	,	,	PUNCT
gujaf-358	247	23	managerial	managerial	ADJ
gujaf-358	247	24	ownership	ownership	NOUN
gujaf-358	247	25	,	,	PUNCT
gujaf-358	247	26	institutional	institutional	ADJ
gujaf-358	247	27	ownership	ownership	NOUN
gujaf-358	247	28	and	and	CCONJ
gujaf-358	247	29	foreign	foreign	ADJ
gujaf-358	247	30	ownership	ownership	NOUN
gujaf-358	247	31	and	and	CCONJ
gujaf-358	247	32	leverage	leverage	NOUN
gujaf-358	247	33	.	.	PUNCT
gujaf-358	248	1	these	these	DET
gujaf-358	248	2	statistics	statistic	NOUN
gujaf-358	248	3	offer	offer	VERB
gujaf-358	248	4	an	an	DET
gujaf-358	248	5	overview	overview	NOUN
gujaf-358	248	6	of	of	ADP
gujaf-358	248	7	the	the	DET
gujaf-358	248	8	central	central	ADJ
gujaf-358	248	9	tendency	tendency	NOUN
gujaf-358	248	10	and	and	CCONJ
gujaf-358	248	11	dispersion	dispersion	NOUN
gujaf-358	248	12	of	of	ADP
gujaf-358	248	13	each	each	DET
gujaf-358	248	14	variable	variable	NOUN
gujaf-358	248	15	,	,	PUNCT
gujaf-358	248	16	along	along	ADP
gujaf-358	248	17	with	with	ADP
gujaf-358	248	18	the	the	DET
gujaf-358	248	19	distribution	distribution	NOUN
gujaf-358	248	20	characteristics	characteristic	NOUN
gujaf-358	248	21	.	.	PUNCT
gujaf-358	249	1	table	table	NOUN
gujaf-358	249	2	1	1	NUM
gujaf-358	249	3	presents	present	VERB
gujaf-358	249	4	the	the	DET
gujaf-358	249	5	descriptive	descriptive	ADJ
gujaf-358	249	6	statistics	statistic	NOUN
gujaf-358	249	7	for	for	ADP
gujaf-358	249	8	the	the	DET
gujaf-358	249	9	study	study	NOUN
gujaf-358	249	10	variables	variable	NOUN
gujaf-358	249	11	:	:	PUNCT
gujaf-358	249	12	csr	csr	X
gujaf-358	249	13	an	an	DET
gujaf-358	249	14	ownership	ownership	NOUN
gujaf-358	249	15	structure	structure	NOUN
gujaf-358	249	16	comprising	comprise	VERB
gujaf-358	249	17	managerial	managerial	ADJ
gujaf-358	249	18	ownership	ownership	NOUN
gujaf-358	249	19	,	,	PUNCT
gujaf-358	249	20	institutional	institutional	ADJ
gujaf-358	249	21	ownership	ownership	NOUN
gujaf-358	249	22	,	,	PUNCT
gujaf-358	249	23	foreign	foreign	ADJ
gujaf-358	249	24	ownership	ownership	NOUN
gujaf-358	249	25	(	(	PUNCT
gujaf-358	249	26	ivs	ivs	NOUN
gujaf-358	249	27	)	)	PUNCT
gujaf-358	249	28	,	,	PUNCT
gujaf-358	249	29	and	and	CCONJ
gujaf-358	249	30	leverage	leverage	NOUN
gujaf-358	249	31	(	(	PUNCT
gujaf-358	249	32	control	control	NOUN
gujaf-358	249	33	variable	variable	NOUN
gujaf-358	249	34	)	)	PUNCT
gujaf-358	249	35	.	.	PUNCT
gujaf-358	250	1	table	table	NOUN
gujaf-358	250	2	1	1	NUM
gujaf-358	250	3	descriptive	descriptive	ADJ
gujaf-358	250	4	statistics	statistic	NOUN
gujaf-358	250	5	of	of	ADP
gujaf-358	250	6	study	study	NOUN
gujaf-358	250	7	variables	variable	VERB
gujaf-358	250	8	variable	variable	ADJ
gujaf-358	250	9	mean	mean	NOUN
gujaf-358	250	10	std	std	PROPN
gujaf-358	250	11	.	.	PROPN
gujaf-358	251	1	dev	dev	PROPN
gujaf-358	251	2	.	.	PUNCT
gujaf-358	252	1	min	min	PROPN
gujaf-358	252	2	max	max	PROPN
gujaf-358	252	3	corporate	corporate	ADJ
gujaf-358	252	4	social	social	ADJ
gujaf-358	252	5	responsibility	responsibility	NOUN
gujaf-358	252	6	(	(	PUNCT
gujaf-358	252	7	csr	csr	NOUN
gujaf-358	252	8	)	)	PUNCT
gujaf-358	252	9	0.531	0.531	NUM
gujaf-358	252	10	0.187	0.187	NUM
gujaf-358	252	11	0.134	0.134	NUM
gujaf-358	252	12	0.890	0.890	NUM
gujaf-358	252	13	managerial	managerial	ADJ
gujaf-358	252	14	ownership	ownership	NOUN
gujaf-358	252	15	12.64	12.64	NUM
gujaf-358	252	16	8.732	8.732	NUM
gujaf-358	252	17	1.21	1.21	NUM
gujaf-358	252	18	35.43	35.43	NUM
gujaf-358	252	19	institutional	institutional	ADJ
gujaf-358	252	20	ownership	ownership	NOUN
gujaf-358	252	21	28.93	28.93	NUM
gujaf-358	252	22	15.401	15.401	NUM
gujaf-358	252	23	4.58	4.58	NUM
gujaf-358	252	24	67.92	67.92	NUM
gujaf-358	252	25	foreign	foreign	ADJ
gujaf-358	252	26	ownership	ownership	NOUN
gujaf-358	252	27	19.71	19.71	NUM
gujaf-358	252	28	10.214	10.214	NUM
gujaf-358	252	29	3.02	3.02	NUM
gujaf-358	252	30	48.77	48.77	NUM
gujaf-358	252	31	leverage	leverage	NOUN
gujaf-358	252	32	0.412	0.412	NUM
gujaf-358	252	33	0.139	0.139	NUM
gujaf-358	252	34	0.127	0.127	NUM
gujaf-358	252	35	0.731	0.731	NUM
gujaf-358	252	36	source	source	NOUN
gujaf-358	252	37	:	:	PUNCT
gujaf-358	252	38	stata	stata	VERB
gujaf-358	252	39	version	version	NOUN
gujaf-358	252	40	10	10	NUM
gujaf-358	252	41	,	,	PUNCT
gujaf-358	252	42	2023	2023	NUM
gujaf-358	252	43	.	.	PUNCT
gujaf-358	253	1	the	the	DET
gujaf-358	253	2	descriptive	descriptive	ADJ
gujaf-358	253	3	statistics	statistic	NOUN
gujaf-358	253	4	presented	present	VERB
gujaf-358	253	5	in	in	ADP
gujaf-358	253	6	table	table	NOUN
gujaf-358	253	7	1	1	NUM
gujaf-358	253	8	provide	provide	VERB
gujaf-358	253	9	a	a	DET
gujaf-358	253	10	snapshot	snapshot	NOUN
gujaf-358	253	11	of	of	ADP
gujaf-358	253	12	the	the	DET
gujaf-358	253	13	ownership	ownership	NOUN
gujaf-358	253	14	structure	structure	NOUN
gujaf-358	253	15	and	and	CCONJ
gujaf-358	253	16	csr	csr	NOUN
gujaf-358	253	17	disclosure	disclosure	NOUN
gujaf-358	253	18	practices	practice	NOUN
gujaf-358	253	19	among	among	ADP
gujaf-358	253	20	listed	list	VERB
gujaf-358	253	21	oil	oil	NOUN
gujaf-358	253	22	and	and	CCONJ
gujaf-358	253	23	gas	gas	NOUN
gujaf-358	253	24	firms	firm	NOUN
gujaf-358	253	25	in	in	ADP
gujaf-358	253	26	nigeria	nigeria	PROPN
gujaf-358	253	27	.	.	PUNCT
gujaf-358	254	1	the	the	DET
gujaf-358	254	2	average	average	ADJ
gujaf-358	254	3	csr	csr	NOUN
gujaf-358	254	4	disclosure	disclosure	NOUN
gujaf-358	254	5	score	score	NOUN
gujaf-358	254	6	of	of	ADP
gujaf-358	254	7	0.531	0.531	NUM
gujaf-358	254	8	indicates	indicate	VERB
gujaf-358	254	9	a	a	DET
gujaf-358	254	10	moderate	moderate	ADJ
gujaf-358	254	11	level	level	NOUN
gujaf-358	254	12	of	of	ADP
gujaf-358	254	13	corporate	corporate	ADJ
gujaf-358	254	14	engagement	engagement	NOUN
gujaf-358	254	15	with	with	ADP
gujaf-358	254	16	social	social	ADJ
gujaf-358	254	17	and	and	CCONJ
gujaf-358	254	18	environmental	environmental	ADJ
gujaf-358	254	19	responsibilities	responsibility	NOUN
gujaf-358	254	20	.	.	PUNCT
gujaf-358	255	1	this	this	PRON
gujaf-358	255	2	suggests	suggest	VERB
gujaf-358	255	3	that	that	SCONJ
gujaf-358	255	4	while	while	SCONJ
gujaf-358	255	5	csr	csr	NOUN
gujaf-358	255	6	is	be	AUX
gujaf-358	255	7	being	be	AUX
gujaf-358	255	8	reported	report	VERB
gujaf-358	255	9	,	,	PUNCT
gujaf-358	255	10	there	there	PRON
gujaf-358	255	11	remains	remain	VERB
gujaf-358	255	12	substantial	substantial	ADJ
gujaf-358	255	13	room	room	NOUN
gujaf-358	255	14	for	for	ADP
gujaf-358	255	15	improvement	improvement	NOUN
gujaf-358	255	16	in	in	ADP
gujaf-358	255	17	transparency	transparency	NOUN
gujaf-358	255	18	and	and	CCONJ
gujaf-358	255	19	sustainability	sustainability	NOUN
gujaf-358	255	20	efforts	effort	NOUN
gujaf-358	255	21	across	across	ADP
gujaf-358	255	22	the	the	DET
gujaf-358	255	23	sector	sector	NOUN
gujaf-358	255	24	.	.	PUNCT
gujaf-358	256	1	the	the	DET
gujaf-358	256	2	relatively	relatively	ADV
gujaf-358	256	3	wide	wide	ADJ
gujaf-358	256	4	range	range	NOUN
gujaf-358	256	5	of	of	ADP
gujaf-358	256	6	a	a	DET
gujaf-358	256	7	minimum	minimum	ADJ
gujaf-358	256	8	value	value	NOUN
gujaf-358	256	9	of	of	ADP
gujaf-358	256	10	0.134	0.134	NUM
gujaf-358	256	11	to	to	ADP
gujaf-358	256	12	a	a	DET
gujaf-358	256	13	maximum	maximum	ADJ
gujaf-358	256	14	value	value	NOUN
gujaf-358	256	15	of	of	ADP
gujaf-358	256	16	0.890	0.890	NUM
gujaf-358	256	17	reflects	reflect	VERB
gujaf-358	256	18	significant	significant	ADJ
gujaf-358	256	19	variability	variability	NOUN
gujaf-358	256	20	in	in	ADP
gujaf-358	256	21	csr	csr	NOUN
gujaf-358	256	22	performance	performance	NOUN
gujaf-358	256	23	,	,	PUNCT
gujaf-358	256	24	potentially	potentially	ADV
gujaf-358	256	25	influenced	influence	VERB
gujaf-358	256	26	by	by	ADP
gujaf-358	256	27	differences	difference	NOUN
gujaf-358	256	28	in	in	ADP
gujaf-358	256	29	governance	governance	NOUN
gujaf-358	256	30	practices	practice	NOUN
gujaf-358	256	31	,	,	PUNCT
gujaf-358	256	32	stakeholder	stakeholder	NOUN
gujaf-358	256	33	pressure	pressure	NOUN
gujaf-358	256	34	,	,	PUNCT
gujaf-358	256	35	or	or	CCONJ
gujaf-358	256	36	resource	resource	NOUN
gujaf-358	256	37	availability	availability	NOUN
gujaf-358	256	38	among	among	ADP
gujaf-358	256	39	firms	firm	NOUN
gujaf-358	256	40	.	.	PUNCT
gujaf-358	257	1	with	with	ADP
gujaf-358	257	2	respect	respect	NOUN
gujaf-358	257	3	to	to	ADP
gujaf-358	257	4	ownership	ownership	NOUN
gujaf-358	257	5	structure	structure	NOUN
gujaf-358	257	6	,	,	PUNCT
gujaf-358	257	7	managerial	managerial	ADJ
gujaf-358	257	8	ownership	ownership	NOUN
gujaf-358	257	9	shows	show	VERB
gujaf-358	257	10	a	a	DET
gujaf-358	257	11	relatively	relatively	ADV
gujaf-358	257	12	low	low	ADJ
gujaf-358	257	13	mean	mean	NOUN
gujaf-358	257	14	of	of	ADP
gujaf-358	257	15	12.64	12.64	NUM
gujaf-358	257	16	%	%	NOUN
gujaf-358	257	17	with	with	ADP
gujaf-358	257	18	a	a	DET
gujaf-358	257	19	standard	standard	ADJ
gujaf-358	257	20	deviation	deviation	NOUN
gujaf-358	257	21	of	of	ADP
gujaf-358	257	22	8.732	8.732	NUM
gujaf-358	257	23	,	,	PUNCT
gujaf-358	257	24	implying	imply	VERB
gujaf-358	257	25	that	that	SCONJ
gujaf-358	257	26	insider	insider	NOUN
gujaf-358	257	27	control	control	NOUN
gujaf-358	257	28	is	be	AUX
gujaf-358	257	29	limited	limit	VERB
gujaf-358	257	30	and	and	CCONJ
gujaf-358	257	31	varies	vary	VERB
gujaf-358	257	32	considerably	considerably	ADV
gujaf-358	257	33	across	across	ADP
gujaf-358	257	34	firms	firm	NOUN
gujaf-358	257	35	.	.	PUNCT
gujaf-358	258	1	in	in	ADP
gujaf-358	258	2	contrast	contrast	NOUN
gujaf-358	258	3	,	,	PUNCT
gujaf-358	258	4	institutional	institutional	ADJ
gujaf-358	258	5	ownership	ownership	NOUN
gujaf-358	258	6	has	have	VERB
gujaf-358	258	7	a	a	DET
gujaf-358	258	8	higher	high	ADJ
gujaf-358	258	9	average	average	NOUN
gujaf-358	258	10	of	of	ADP
gujaf-358	258	11	28.93	28.93	NUM
gujaf-358	258	12	%	%	NOUN
gujaf-358	258	13	,	,	PUNCT
gujaf-358	258	14	accompanied	accompany	VERB
gujaf-358	258	15	by	by	ADP
gujaf-358	258	16	greater	great	ADJ
gujaf-358	258	17	dispersion	dispersion	NOUN
gujaf-358	258	18	(	(	PUNCT
gujaf-358	258	19	sd	sd	NOUN
gujaf-358	258	20	=	=	SYM
gujaf-358	258	21	15.401	15.401	NUM
gujaf-358	258	22	)	)	PUNCT
gujaf-358	258	23	,	,	PUNCT
gujaf-358	258	24	suggesting	suggest	VERB
gujaf-358	258	25	that	that	SCONJ
gujaf-358	258	26	these	these	DET
gujaf-358	258	27	entities	entity	NOUN
gujaf-358	258	28	hold	hold	VERB
gujaf-358	258	29	a	a	DET
gujaf-358	258	30	more	more	ADV
gujaf-358	258	31	prominent	prominent	ADJ
gujaf-358	258	32	and	and	CCONJ
gujaf-358	258	33	influential	influential	ADJ
gujaf-358	258	34	role	role	NOUN
gujaf-358	258	35	in	in	ADP
gujaf-358	258	36	corporate	corporate	ADJ
gujaf-358	258	37	governance	governance	NOUN
gujaf-358	258	38	.	.	PUNCT
gujaf-358	259	1	foreign	foreign	ADJ
gujaf-358	259	2	ownership	ownership	NOUN
gujaf-358	259	3	stands	stand	VERB
gujaf-358	259	4	at	at	ADP
gujaf-358	259	5	a	a	DET
gujaf-358	259	6	moderate	moderate	ADJ
gujaf-358	259	7	mean	mean	NOUN
gujaf-358	259	8	of	of	ADP
gujaf-358	259	9	19.71	19.71	NUM
gujaf-358	259	10	%	%	NOUN
gujaf-358	259	11	,	,	PUNCT
gujaf-358	259	12	which	which	PRON
gujaf-358	259	13	may	may	AUX
gujaf-358	259	14	reflect	reflect	VERB
gujaf-358	259	15	the	the	DET
gujaf-358	259	16	openness	openness	NOUN
gujaf-358	259	17	of	of	ADP
gujaf-358	259	18	nigerian	nigerian	ADJ
gujaf-358	259	19	oil	oil	NOUN
gujaf-358	259	20	and	and	CCONJ
gujaf-358	259	21	gas	gas	NOUN
gujaf-358	259	22	firms	firm	NOUN
gujaf-358	259	23	to	to	ADP
gujaf-358	259	24	international	international	ADJ
gujaf-358	259	25	investment	investment	NOUN
gujaf-358	259	26	.	.	PUNCT
gujaf-358	260	1	finally	finally	ADV
gujaf-358	260	2	,	,	PUNCT
gujaf-358	260	3	the	the	DET
gujaf-358	260	4	leverage	leverage	NOUN
gujaf-358	260	5	ratio	ratio	NOUN
gujaf-358	260	6	,	,	PUNCT
gujaf-358	260	7	with	with	ADP
gujaf-358	260	8	a	a	DET
gujaf-358	260	9	mean	mean	NOUN
gujaf-358	260	10	of	of	ADP
gujaf-358	260	11	0.412	0.412	NUM
gujaf-358	260	12	,	,	PUNCT
gujaf-358	260	13	points	point	VERB
gujaf-358	260	14	to	to	ADP
gujaf-358	260	15	moderate	moderate	ADJ
gujaf-358	260	16	debt	debt	NOUN
gujaf-358	260	17	dependency	dependency	NOUN
gujaf-358	260	18	within	within	ADP
gujaf-358	260	19	the	the	DET
gujaf-358	260	20	sector	sector	NOUN
gujaf-358	260	21	,	,	PUNCT
gujaf-358	260	22	highlighting	highlight	VERB
gujaf-358	260	23	a	a	DET
gujaf-358	260	24	balanced	balanced	ADJ
gujaf-358	260	25	but	but	CCONJ
gujaf-358	260	26	cautious	cautious	ADJ
gujaf-358	260	27	use	use	NOUN
gujaf-358	260	28	of	of	ADP
gujaf-358	260	29	financial	financial	ADJ
gujaf-358	260	30	leverage	leverage	NOUN
gujaf-358	260	31	.	.	PUNCT
gujaf-358	261	1	gusau	gusau	ADJ
gujaf-358	261	2	journal	journal	PROPN
gujaf-358	261	3	of	of	ADP
gujaf-358	261	4	accounting	accounting	NOUN
gujaf-358	261	5	and	and	CCONJ
gujaf-358	261	6	finance	finance	NOUN
gujaf-358	261	7	,	,	PUNCT
gujaf-358	261	8	vol	vol	NOUN
gujaf-358	261	9	.	.	PROPN
gujaf-358	261	10	5	5	NUM
gujaf-358	261	11	,	,	PUNCT
gujaf-358	261	12	issue	issue	NOUN
gujaf-358	261	13	2	2	NUM
gujaf-358	261	14	,	,	PUNCT
gujaf-358	261	15	october	october	PROPN
gujaf-358	261	16	,	,	PUNCT
gujaf-358	261	17	2024	2024	NUM
gujaf-358	261	18	421	421	NUM
gujaf-358	261	19	these	these	DET
gujaf-358	261	20	figures	figure	NOUN
gujaf-358	261	21	collectively	collectively	ADV
gujaf-358	261	22	offer	offer	VERB
gujaf-358	261	23	essential	essential	ADJ
gujaf-358	261	24	context	context	NOUN
gujaf-358	261	25	for	for	ADP
gujaf-358	261	26	assessing	assess	VERB
gujaf-358	261	27	the	the	DET
gujaf-358	261	28	impact	impact	NOUN
gujaf-358	261	29	of	of	ADP
gujaf-358	261	30	ownership	ownership	NOUN
gujaf-358	261	31	structure	structure	NOUN
gujaf-358	261	32	on	on	ADP
gujaf-358	261	33	csr	csr	NOUN
gujaf-358	261	34	practices	practice	NOUN
gujaf-358	261	35	.	.	PUNCT
gujaf-358	262	1	correlation	correlation	NOUN
gujaf-358	262	2	matrix	matrix	NOUN
gujaf-358	262	3	to	to	PART
gujaf-358	262	4	understand	understand	VERB
gujaf-358	262	5	the	the	DET
gujaf-358	262	6	relationships	relationship	NOUN
gujaf-358	262	7	between	between	ADP
gujaf-358	262	8	variables	variable	NOUN
gujaf-358	262	9	,	,	PUNCT
gujaf-358	262	10	a	a	DET
gujaf-358	262	11	pearson	pearson	NOUN
gujaf-358	262	12	correlation	correlation	NOUN
gujaf-358	262	13	analysis	analysis	NOUN
gujaf-358	262	14	was	be	AUX
gujaf-358	262	15	conducted	conduct	VERB
gujaf-358	262	16	.	.	PUNCT
gujaf-358	263	1	table	table	NOUN
gujaf-358	263	2	2	2	NUM
gujaf-358	263	3	correlation	correlation	NOUN
gujaf-358	263	4	matrix	matrix	NOUN
gujaf-358	263	5	variables	variable	NOUN
gujaf-358	263	6	csr	csr	X
gujaf-358	263	7	managerial	managerial	ADJ
gujaf-358	263	8	ownership	ownership	NOUN
gujaf-358	263	9	institutional	institutional	ADJ
gujaf-358	263	10	ownership	ownership	NOUN
gujaf-358	263	11	foreign	foreign	ADJ
gujaf-358	263	12	ownership	ownership	NOUN
gujaf-358	263	13	leverage	leverage	NOUN
gujaf-358	263	14	csr	csr	NOUN
gujaf-358	263	15	1	1	NUM
gujaf-358	263	16	managerial	managerial	ADJ
gujaf-358	263	17	ownership	ownership	NOUN
gujaf-358	263	18	.215	.215	NUM
gujaf-358	263	19	*	*	SYM
gujaf-358	263	20	1	1	NUM
gujaf-358	263	21	institutional	institutional	ADJ
gujaf-358	263	22	ownership	ownership	NOUN
gujaf-358	263	23	.289	.289	NUM
gujaf-358	263	24	*	*	PUNCT
gujaf-358	263	25	*	*	NOUN
gujaf-358	263	26	.134	.134	NUM
gujaf-358	263	27	1	1	NUM
gujaf-358	263	28	foreign	foreign	ADJ
gujaf-358	263	29	ownership	ownership	NOUN
gujaf-358	263	30	.346	.346	NUM
gujaf-358	263	31	*	*	NOUN
gujaf-358	263	32	*	*	X
gujaf-358	263	33	.158	.158	NUM
gujaf-358	263	34	.417	.417	NUM
gujaf-358	263	35	*	*	PUNCT
gujaf-358	263	36	*	*	SYM
gujaf-358	263	37	1	1	NUM
gujaf-358	263	38	leverage	leverage	NOUN
gujaf-358	263	39	-.124	-.124	NOUN
gujaf-358	263	40	-.058	-.058	NOUN
gujaf-358	263	41	-.091	-.091	NOUN
gujaf-358	263	42	-.146	-.146	PROPN
gujaf-358	263	43	1	1	NUM
gujaf-358	263	44	source	source	NOUN
gujaf-358	263	45	:	:	PUNCT
gujaf-358	263	46	stata	stata	VERB
gujaf-358	263	47	version	version	NOUN
gujaf-358	263	48	10	10	NUM
gujaf-358	263	49	,	,	PUNCT
gujaf-358	263	50	2023	2023	NUM
gujaf-358	263	51	.	.	PUNCT
gujaf-358	264	1	*	*	PUNCT
gujaf-358	264	2	p	p	X
gujaf-358	264	3	<	<	X
gujaf-358	264	4	.05	.05	NUM
gujaf-358	264	5	,	,	PUNCT
gujaf-358	264	6	*	*	PUNCT
gujaf-358	264	7	*	*	PUNCT
gujaf-358	264	8	p	p	X
gujaf-358	264	9	<	<	X
gujaf-358	264	10	.01	.01	NUM
gujaf-358	264	11	the	the	DET
gujaf-358	264	12	correlation	correlation	NOUN
gujaf-358	264	13	matrix	matrix	NOUN
gujaf-358	264	14	in	in	ADP
gujaf-358	264	15	table	table	NOUN
gujaf-358	264	16	2	2	NUM
gujaf-358	264	17	provides	provide	VERB
gujaf-358	264	18	insights	insight	NOUN
gujaf-358	264	19	into	into	ADP
gujaf-358	264	20	the	the	DET
gujaf-358	264	21	strength	strength	NOUN
gujaf-358	264	22	and	and	CCONJ
gujaf-358	264	23	direction	direction	NOUN
gujaf-358	264	24	of	of	ADP
gujaf-358	264	25	linear	linear	ADJ
gujaf-358	264	26	relationships	relationship	NOUN
gujaf-358	264	27	between	between	ADP
gujaf-358	264	28	the	the	DET
gujaf-358	264	29	study	study	NOUN
gujaf-358	264	30	variables	variable	NOUN
gujaf-358	264	31	.	.	PUNCT
gujaf-358	265	1	notably	notably	ADV
gujaf-358	265	2	,	,	PUNCT
gujaf-358	265	3	foreign	foreign	ADJ
gujaf-358	265	4	ownership	ownership	NOUN
gujaf-358	265	5	exhibits	exhibit	VERB
gujaf-358	265	6	the	the	DET
gujaf-358	265	7	strongest	strong	ADJ
gujaf-358	265	8	significant	significant	ADJ
gujaf-358	265	9	positive	positive	ADJ
gujaf-358	265	10	correlation	correlation	NOUN
gujaf-358	265	11	with	with	ADP
gujaf-358	265	12	csr	csr	NOUN
gujaf-358	265	13	disclosure	disclosure	NOUN
gujaf-358	265	14	(	(	PUNCT
gujaf-358	265	15	r	r	NOUN
gujaf-358	265	16	=	=	SYM
gujaf-358	265	17	.346	.346	NUM
gujaf-358	265	18	,	,	PUNCT
gujaf-358	265	19	p	p	X
gujaf-358	265	20	<	<	X
gujaf-358	265	21	.01	.01	NUM
gujaf-358	265	22	)	)	PUNCT
gujaf-358	265	23	,	,	PUNCT
gujaf-358	265	24	suggesting	suggest	VERB
gujaf-358	265	25	that	that	SCONJ
gujaf-358	265	26	companies	company	NOUN
gujaf-358	265	27	with	with	ADP
gujaf-358	265	28	higher	high	ADJ
gujaf-358	265	29	levels	level	NOUN
gujaf-358	265	30	of	of	ADP
gujaf-358	265	31	foreign	foreign	ADJ
gujaf-358	265	32	equity	equity	NOUN
gujaf-358	265	33	participation	participation	NOUN
gujaf-358	265	34	are	be	AUX
gujaf-358	265	35	more	more	ADV
gujaf-358	265	36	likely	likely	ADJ
gujaf-358	265	37	to	to	PART
gujaf-358	265	38	adopt	adopt	VERB
gujaf-358	265	39	and	and	CCONJ
gujaf-358	265	40	disclose	disclose	VERB
gujaf-358	265	41	csr	csr	NOUN
gujaf-358	265	42	practices	practice	NOUN
gujaf-358	265	43	.	.	PUNCT
gujaf-358	266	1	this	this	PRON
gujaf-358	266	2	supports	support	VERB
gujaf-358	266	3	the	the	DET
gujaf-358	266	4	notion	notion	NOUN
gujaf-358	266	5	that	that	SCONJ
gujaf-358	266	6	foreign	foreign	ADJ
gujaf-358	266	7	investors	investor	NOUN
gujaf-358	266	8	,	,	PUNCT
gujaf-358	266	9	often	often	ADV
gujaf-358	266	10	influenced	influence	VERB
gujaf-358	266	11	by	by	ADP
gujaf-358	266	12	international	international	ADJ
gujaf-358	266	13	standards	standard	NOUN
gujaf-358	266	14	and	and	CCONJ
gujaf-358	266	15	expectations	expectation	NOUN
gujaf-358	266	16	,	,	PUNCT
gujaf-358	266	17	play	play	VERB
gujaf-358	266	18	a	a	DET
gujaf-358	266	19	pivotal	pivotal	ADJ
gujaf-358	266	20	role	role	NOUN
gujaf-358	266	21	in	in	ADP
gujaf-358	266	22	driving	drive	VERB
gujaf-358	266	23	corporate	corporate	ADJ
gujaf-358	266	24	accountability	accountability	NOUN
gujaf-358	266	25	and	and	CCONJ
gujaf-358	266	26	sustainability	sustainability	NOUN
gujaf-358	266	27	in	in	ADP
gujaf-358	266	28	emerging	emerge	VERB
gujaf-358	266	29	markets	market	NOUN
gujaf-358	266	30	like	like	ADP
gujaf-358	266	31	nigeria	nigeria	PRON
gujaf-358	266	32	.	.	PUNCT
gujaf-358	267	1	similarly	similarly	ADV
gujaf-358	267	2	,	,	PUNCT
gujaf-358	267	3	institutional	institutional	ADJ
gujaf-358	267	4	ownership	ownership	NOUN
gujaf-358	267	5	shows	show	VERB
gujaf-358	267	6	a	a	DET
gujaf-358	267	7	moderate	moderate	ADJ
gujaf-358	267	8	but	but	CCONJ
gujaf-358	267	9	significant	significant	ADJ
gujaf-358	267	10	positive	positive	ADJ
gujaf-358	267	11	correlation	correlation	NOUN
gujaf-358	267	12	with	with	ADP
gujaf-358	267	13	csr	csr	X
gujaf-358	267	14	(	(	PUNCT
gujaf-358	267	15	r	r	NOUN
gujaf-358	267	16	=	=	SYM
gujaf-358	267	17	.289	.289	NUM
gujaf-358	267	18	,	,	PUNCT
gujaf-358	267	19	p	p	X
gujaf-358	267	20	<	<	X
gujaf-358	267	21	.01	.01	NUM
gujaf-358	267	22	)	)	PUNCT
gujaf-358	267	23	,	,	PUNCT
gujaf-358	267	24	indicating	indicate	VERB
gujaf-358	267	25	that	that	SCONJ
gujaf-358	267	26	the	the	DET
gujaf-358	267	27	presence	presence	NOUN
gujaf-358	267	28	of	of	ADP
gujaf-358	267	29	institutional	institutional	ADJ
gujaf-358	267	30	shareholders	shareholder	NOUN
gujaf-358	267	31	,	,	PUNCT
gujaf-358	267	32	such	such	ADJ
gujaf-358	267	33	as	as	ADP
gujaf-358	267	34	pension	pension	NOUN
gujaf-358	267	35	funds	fund	NOUN
gujaf-358	267	36	and	and	CCONJ
gujaf-358	267	37	asset	asset	NOUN
gujaf-358	267	38	managers	manager	NOUN
gujaf-358	267	39	,	,	PUNCT
gujaf-358	267	40	may	may	AUX
gujaf-358	267	41	encourage	encourage	VERB
gujaf-358	267	42	more	more	ADV
gujaf-358	267	43	structured	structured	ADJ
gujaf-358	267	44	and	and	CCONJ
gujaf-358	267	45	transparent	transparent	ADJ
gujaf-358	267	46	csr	csr	NOUN
gujaf-358	267	47	reporting	reporting	NOUN
gujaf-358	267	48	.	.	PUNCT
gujaf-358	268	1	managerial	managerial	ADJ
gujaf-358	268	2	ownership	ownership	NOUN
gujaf-358	268	3	is	be	AUX
gujaf-358	268	4	positively	positively	ADV
gujaf-358	268	5	associated	associate	VERB
gujaf-358	268	6	with	with	ADP
gujaf-358	268	7	csr	csr	X
gujaf-358	268	8	as	as	ADV
gujaf-358	268	9	well	well	ADV
gujaf-358	268	10	(	(	PUNCT
gujaf-358	268	11	r	r	NOUN
gujaf-358	268	12	=	=	SYM
gujaf-358	268	13	.215	.215	NUM
gujaf-358	268	14	,	,	PUNCT
gujaf-358	268	15	p	p	X
gujaf-358	268	16	<	<	X
gujaf-358	268	17	.05	.05	NUM
gujaf-358	268	18	)	)	PUNCT
gujaf-358	268	19	,	,	PUNCT
gujaf-358	268	20	albeit	albeit	SCONJ
gujaf-358	268	21	to	to	ADP
gujaf-358	268	22	a	a	DET
gujaf-358	268	23	lesser	less	ADJ
gujaf-358	268	24	extent	extent	NOUN
gujaf-358	268	25	.	.	PUNCT
gujaf-358	269	1	this	this	PRON
gujaf-358	269	2	indicates	indicate	VERB
gujaf-358	269	3	that	that	SCONJ
gujaf-358	269	4	insiders	insider	NOUN
gujaf-358	269	5	with	with	ADP
gujaf-358	269	6	equity	equity	NOUN
gujaf-358	269	7	stakes	stake	NOUN
gujaf-358	269	8	may	may	AUX
gujaf-358	269	9	be	be	AUX
gujaf-358	269	10	moderately	moderately	ADV
gujaf-358	269	11	inclined	inclined	ADJ
gujaf-358	269	12	to	to	PART
gujaf-358	269	13	engage	engage	VERB
gujaf-358	269	14	in	in	ADP
gujaf-358	269	15	csr	csr	NOUN
gujaf-358	269	16	,	,	PUNCT
gujaf-358	269	17	potentially	potentially	ADV
gujaf-358	269	18	as	as	ADP
gujaf-358	269	19	a	a	DET
gujaf-358	269	20	strategy	strategy	NOUN
gujaf-358	269	21	to	to	PART
gujaf-358	269	22	enhance	enhance	VERB
gujaf-358	269	23	reputation	reputation	NOUN
gujaf-358	269	24	or	or	CCONJ
gujaf-358	269	25	align	align	VERB
gujaf-358	269	26	with	with	ADP
gujaf-358	269	27	stakeholder	stakeholder	NOUN
gujaf-358	269	28	interests	interest	NOUN
gujaf-358	269	29	.	.	PUNCT
gujaf-358	270	1	however	however	ADV
gujaf-358	270	2	,	,	PUNCT
gujaf-358	270	3	the	the	DET
gujaf-358	270	4	relatively	relatively	ADV
gujaf-358	270	5	weaker	weak	ADJ
gujaf-358	270	6	correlation	correlation	NOUN
gujaf-358	270	7	compared	compare	VERB
gujaf-358	270	8	to	to	ADP
gujaf-358	270	9	foreign	foreign	ADJ
gujaf-358	270	10	and	and	CCONJ
gujaf-358	270	11	institutional	institutional	ADJ
gujaf-358	270	12	ownership	ownership	NOUN
gujaf-358	270	13	suggests	suggest	VERB
gujaf-358	270	14	that	that	SCONJ
gujaf-358	270	15	internal	internal	ADJ
gujaf-358	270	16	motivations	motivation	NOUN
gujaf-358	270	17	may	may	AUX
gujaf-358	270	18	not	not	PART
gujaf-358	270	19	be	be	AUX
gujaf-358	270	20	as	as	ADV
gujaf-358	270	21	strong	strong	ADJ
gujaf-358	270	22	as	as	ADP
gujaf-358	270	23	external	external	ADJ
gujaf-358	270	24	pressures	pressure	NOUN
gujaf-358	270	25	in	in	ADP
gujaf-358	270	26	promoting	promote	VERB
gujaf-358	270	27	csr	csr	PROPN
gujaf-358	270	28	.	.	PROPN
gujaf-358	270	29	leverage	leverage	NOUN
gujaf-358	270	30	,	,	PUNCT
gujaf-358	270	31	on	on	ADP
gujaf-358	270	32	the	the	DET
gujaf-358	270	33	other	other	ADJ
gujaf-358	270	34	hand	hand	NOUN
gujaf-358	270	35	,	,	PUNCT
gujaf-358	270	36	displays	display	VERB
gujaf-358	270	37	a	a	DET
gujaf-358	270	38	negative	negative	ADJ
gujaf-358	270	39	but	but	CCONJ
gujaf-358	270	40	non	non	ADJ
gujaf-358	270	41	-	-	ADJ
gujaf-358	270	42	significant	significant	ADJ
gujaf-358	270	43	correlation	correlation	NOUN
gujaf-358	270	44	with	with	ADP
gujaf-358	270	45	csr	csr	X
gujaf-358	270	46	(	(	PUNCT
gujaf-358	270	47	r	r	NOUN
gujaf-358	270	48	=	=	SYM
gujaf-358	270	49	-0.124	-0.124	PROPN
gujaf-358	270	50	)	)	PUNCT
gujaf-358	270	51	,	,	PUNCT
gujaf-358	270	52	implying	imply	VERB
gujaf-358	270	53	that	that	SCONJ
gujaf-358	270	54	higher	high	ADJ
gujaf-358	270	55	debt	debt	NOUN
gujaf-358	270	56	levels	level	NOUN
gujaf-358	270	57	may	may	AUX
gujaf-358	270	58	be	be	AUX
gujaf-358	270	59	weakly	weakly	ADV
gujaf-358	270	60	associated	associate	VERB
gujaf-358	270	61	with	with	ADP
gujaf-358	270	62	lower	low	ADJ
gujaf-358	270	63	csr	csr	NOUN
gujaf-358	270	64	activities	activity	NOUN
gujaf-358	270	65	,	,	PUNCT
gujaf-358	270	66	although	although	SCONJ
gujaf-358	270	67	this	this	DET
gujaf-358	270	68	relationship	relationship	NOUN
gujaf-358	270	69	lacks	lack	VERB
gujaf-358	270	70	statistical	statistical	ADJ
gujaf-358	270	71	significance	significance	NOUN
gujaf-358	270	72	.	.	PUNCT
gujaf-358	271	1	overall	overall	ADV
gujaf-358	271	2	,	,	PUNCT
gujaf-358	271	3	the	the	DET
gujaf-358	271	4	correlation	correlation	NOUN
gujaf-358	271	5	results	result	VERB
gujaf-358	271	6	reinforce	reinforce	VERB
gujaf-358	271	7	the	the	DET
gujaf-358	271	8	hypothesis	hypothesis	NOUN
gujaf-358	271	9	that	that	PRON
gujaf-358	271	10	ownership	ownership	NOUN
gujaf-358	271	11	structure	structure	NOUN
gujaf-358	271	12	especially	especially	ADV
gujaf-358	271	13	foreign	foreign	ADJ
gujaf-358	271	14	and	and	CCONJ
gujaf-358	271	15	institutional	institutional	ADJ
gujaf-358	271	16	ownership	ownership	NOUN
gujaf-358	271	17	has	have	VERB
gujaf-358	271	18	meaningful	meaningful	ADJ
gujaf-358	271	19	implications	implication	NOUN
gujaf-358	271	20	for	for	ADP
gujaf-358	271	21	csr	csr	NOUN
gujaf-358	271	22	engagement	engagement	NOUN
gujaf-358	271	23	within	within	ADP
gujaf-358	271	24	the	the	DET
gujaf-358	271	25	nigerian	nigerian	ADJ
gujaf-358	271	26	oil	oil	NOUN
gujaf-358	271	27	and	and	CCONJ
gujaf-358	271	28	gas	gas	NOUN
gujaf-358	271	29	sector	sector	NOUN
gujaf-358	271	30	.	.	PUNCT
gujaf-358	272	1	multiple	multiple	ADJ
gujaf-358	272	2	regression	regression	NOUN
gujaf-358	272	3	analysis	analysis	NOUN
gujaf-358	272	4	multiple	multiple	ADJ
gujaf-358	272	5	linear	linear	ADJ
gujaf-358	272	6	regression	regression	NOUN
gujaf-358	272	7	was	be	AUX
gujaf-358	272	8	conducted	conduct	VERB
gujaf-358	272	9	to	to	PART
gujaf-358	272	10	examine	examine	VERB
gujaf-358	272	11	the	the	DET
gujaf-358	272	12	combined	combine	VERB
gujaf-358	272	13	and	and	CCONJ
gujaf-358	272	14	individual	individual	ADJ
gujaf-358	272	15	effects	effect	NOUN
gujaf-358	272	16	of	of	ADP
gujaf-358	272	17	ownership	ownership	NOUN
gujaf-358	272	18	structure	structure	NOUN
gujaf-358	272	19	on	on	ADP
gujaf-358	272	20	csr	csr	PROPN
gujaf-358	272	21	,	,	PUNCT
gujaf-358	272	22	controlling	control	VERB
gujaf-358	272	23	for	for	ADP
gujaf-358	272	24	leverage	leverage	NOUN
gujaf-358	272	25	.	.	PUNCT
gujaf-358	273	1	table	table	NOUN
gujaf-358	273	2	3	3	NUM
gujaf-358	273	3	gusau	gusau	ADJ
gujaf-358	273	4	journal	journal	NOUN
gujaf-358	273	5	of	of	ADP
gujaf-358	273	6	accounting	accounting	NOUN
gujaf-358	273	7	and	and	CCONJ
gujaf-358	273	8	finance	finance	NOUN
gujaf-358	273	9	,	,	PUNCT
gujaf-358	273	10	vol	vol	NOUN
gujaf-358	273	11	.	.	PROPN
gujaf-358	273	12	5	5	NUM
gujaf-358	273	13	,	,	PUNCT
gujaf-358	273	14	issue	issue	NOUN
gujaf-358	273	15	2	2	NUM
gujaf-358	273	16	,	,	PUNCT
gujaf-358	273	17	october	october	PROPN
gujaf-358	273	18	,	,	PUNCT
gujaf-358	273	19	2024	2024	NUM
gujaf-358	273	20	422	422	NUM
gujaf-358	273	21	multiple	multiple	ADJ
gujaf-358	273	22	regression	regression	NOUN
gujaf-358	273	23	analysis	analysis	NOUN
gujaf-358	273	24	predicting	predict	VERB
gujaf-358	273	25	csr	csr	PROPN
gujaf-358	273	26	disclosure	disclosure	NOUN
gujaf-358	273	27	predictor	predictor	PROPN
gujaf-358	273	28	b	b	PROPN
gujaf-358	273	29	se	se	PROPN
gujaf-358	273	30	t	t	PROPN
gujaf-358	273	31	p	p	NOUN
gujaf-358	273	32	-	-	PUNCT
gujaf-358	273	33	value	value	NOUN
gujaf-358	273	34	95	95	NUM
gujaf-358	273	35	%	%	NOUN
gujaf-358	273	36	ci	ci	NOUN
gujaf-358	273	37	for	for	ADP
gujaf-358	273	38	b	b	PROPN
gujaf-358	273	39	constant	constant	ADJ
gujaf-358	273	40	0.321	0.321	NUM
gujaf-358	273	41	0.084	0.084	NUM
gujaf-358	273	42	3.821	3.821	NUM
gujaf-358	273	43	.000	.000	NUM
gujaf-358	274	1	[	[	X
gujaf-358	274	2	0.155	0.155	NUM
gujaf-358	274	3	,	,	PUNCT
gujaf-358	274	4	0.487	0.487	NUM
gujaf-358	274	5	]	]	X
gujaf-358	274	6	managerial	managerial	ADJ
gujaf-358	274	7	ownership	ownership	NOUN
gujaf-358	274	8	0.004	0.004	NUM
gujaf-358	274	9	0.002	0.002	NUM
gujaf-358	274	10	2.103	2.103	NUM
gujaf-358	274	11	.039	.039	NUM
gujaf-358	274	12	*	*	PUNCT
gujaf-358	275	1	[	[	X
gujaf-358	275	2	0.0002	0.0002	NUM
gujaf-358	275	3	,	,	PUNCT
gujaf-358	275	4	0.008	0.008	NUM
gujaf-358	275	5	]	]	PUNCT
gujaf-358	275	6	institutional	institutional	ADJ
gujaf-358	275	7	ownership	ownership	NOUN
gujaf-358	275	8	0.006	0.006	NUM
gujaf-358	275	9	0.002	0.002	NUM
gujaf-358	275	10	2.841	2.841	NUM
gujaf-358	275	11	.006	.006	NUM
gujaf-358	275	12	*	*	PUNCT
gujaf-358	275	13	*	*	PUNCT
gujaf-358	276	1	[	[	X
gujaf-358	276	2	0.002	0.002	NUM
gujaf-358	276	3	,	,	PUNCT
gujaf-358	276	4	0.010	0.010	NUM
gujaf-358	276	5	]	]	X
gujaf-358	276	6	foreign	foreign	ADJ
gujaf-358	276	7	ownership	ownership	NOUN
gujaf-358	276	8	0.007	0.007	NUM
gujaf-358	276	9	0.002	0.002	NUM
gujaf-358	276	10	3.584	3.584	NUM
gujaf-358	276	11	.001	.001	NUM
gujaf-358	276	12	*	*	PUNCT
gujaf-358	276	13	*	*	PUNCT
gujaf-358	277	1	[	[	X
gujaf-358	277	2	0.003	0.003	NUM
gujaf-358	277	3	,	,	PUNCT
gujaf-358	277	4	0.011	0.011	NUM
gujaf-358	277	5	]	]	PUNCT
gujaf-358	277	6	leverage	leverage	NOUN
gujaf-358	277	7	-0.051	-0.051	PROPN
gujaf-358	277	8	0.043	0.043	NUM
gujaf-358	277	9	-1.186	-1.186	PUNCT
gujaf-358	277	10	.241	.241	NUM
gujaf-358	277	11	[	[	X
gujaf-358	277	12	-0.137	-0.137	NOUN
gujaf-358	277	13	,	,	PUNCT
gujaf-358	277	14	0.035	0.035	NUM
gujaf-358	277	15	]	]	PUNCT
gujaf-358	277	16	model	model	NOUN
gujaf-358	277	17	statistics	statistic	NOUN
gujaf-358	277	18	:	:	PUNCT
gujaf-358	277	19	r²	r²	NOUN
gujaf-358	277	20	=	=	SYM
gujaf-358	277	21	.372	.372	NUM
gujaf-358	277	22	,	,	PUNCT
gujaf-358	277	23	adjusted	adjust	VERB
gujaf-358	277	24	r²	r²	NOUN
gujaf-358	277	25	=	=	SYM
gujaf-358	277	26	.348	.348	NUM
gujaf-358	277	27	,	,	PUNCT
gujaf-358	277	28	f(4	f(4	PROPN
gujaf-358	277	29	,	,	PUNCT
gujaf-358	277	30	75	75	NUM
gujaf-358	277	31	)	)	PUNCT
gujaf-358	277	32	=	=	NOUN
gujaf-358	277	33	10.56	10.56	NUM
gujaf-358	277	34	,	,	PUNCT
gujaf-358	277	35	p	p	X
gujaf-358	277	36	<	<	X
gujaf-358	277	37	.001	.001	NUM
gujaf-358	277	38	source	source	NOUN
gujaf-358	277	39	:	:	PUNCT
gujaf-358	277	40	stata	stata	VERB
gujaf-358	277	41	version	version	NOUN
gujaf-358	277	42	10	10	NUM
gujaf-358	277	43	,	,	PUNCT
gujaf-358	277	44	2024	2024	NUM
gujaf-358	277	45	the	the	DET
gujaf-358	277	46	multiple	multiple	ADJ
gujaf-358	277	47	regression	regression	NOUN
gujaf-358	277	48	analysis	analysis	NOUN
gujaf-358	277	49	offers	offer	VERB
gujaf-358	277	50	compelling	compelling	ADJ
gujaf-358	277	51	evidence	evidence	NOUN
gujaf-358	277	52	that	that	SCONJ
gujaf-358	277	53	ownership	ownership	NOUN
gujaf-358	277	54	structure	structure	NOUN
gujaf-358	277	55	significantly	significantly	ADV
gujaf-358	277	56	influences	influence	VERB
gujaf-358	277	57	csr	csr	NOUN
gujaf-358	277	58	disclosure	disclosure	NOUN
gujaf-358	277	59	among	among	ADP
gujaf-358	277	60	listed	list	VERB
gujaf-358	277	61	oil	oil	NOUN
gujaf-358	277	62	and	and	CCONJ
gujaf-358	277	63	gas	gas	NOUN
gujaf-358	277	64	companies	company	NOUN
gujaf-358	277	65	in	in	ADP
gujaf-358	277	66	nigeria	nigeria	PROPN
gujaf-358	277	67	.	.	PUNCT
gujaf-358	278	1	among	among	ADP
gujaf-358	278	2	the	the	DET
gujaf-358	278	3	predictors	predictor	NOUN
gujaf-358	278	4	,	,	PUNCT
gujaf-358	278	5	foreign	foreign	ADJ
gujaf-358	278	6	ownership	ownership	NOUN
gujaf-358	278	7	exerts	exert	VERB
gujaf-358	278	8	the	the	DET
gujaf-358	278	9	most	most	ADV
gujaf-358	278	10	substantial	substantial	ADJ
gujaf-358	278	11	positive	positive	ADJ
gujaf-358	278	12	effect	effect	NOUN
gujaf-358	278	13	on	on	ADP
gujaf-358	278	14	csr	csr	X
gujaf-358	278	15	(	(	PUNCT
gujaf-358	278	16	β	β	X
gujaf-358	278	17	=	=	PUNCT
gujaf-358	278	18	0.007	0.007	NUM
gujaf-358	278	19	,	,	PUNCT
gujaf-358	278	20	p	p	X
gujaf-358	278	21	<	<	X
gujaf-358	278	22	.01	.01	NUM
gujaf-358	278	23	)	)	PUNCT
gujaf-358	278	24	,	,	PUNCT
gujaf-358	278	25	indicating	indicate	VERB
gujaf-358	278	26	that	that	SCONJ
gujaf-358	278	27	firms	firm	NOUN
gujaf-358	278	28	with	with	ADP
gujaf-358	278	29	greater	great	ADJ
gujaf-358	278	30	foreign	foreign	ADJ
gujaf-358	278	31	investment	investment	NOUN
gujaf-358	278	32	are	be	AUX
gujaf-358	278	33	more	more	ADV
gujaf-358	278	34	likely	likely	ADJ
gujaf-358	278	35	to	to	PART
gujaf-358	278	36	engage	engage	VERB
gujaf-358	278	37	in	in	ADP
gujaf-358	278	38	socially	socially	ADV
gujaf-358	278	39	responsible	responsible	ADJ
gujaf-358	278	40	activities	activity	NOUN
gujaf-358	278	41	.	.	PUNCT
gujaf-358	279	1	this	this	DET
gujaf-358	279	2	finding	finding	NOUN
gujaf-358	279	3	supports	support	VERB
gujaf-358	279	4	the	the	DET
gujaf-358	279	5	stakeholder	stakeholder	NOUN
gujaf-358	279	6	and	and	CCONJ
gujaf-358	279	7	legitimacy	legitimacy	NOUN
gujaf-358	279	8	theories	theory	NOUN
gujaf-358	279	9	,	,	PUNCT
gujaf-358	279	10	which	which	PRON
gujaf-358	279	11	posit	posit	VERB
gujaf-358	279	12	that	that	SCONJ
gujaf-358	279	13	foreign	foreign	ADJ
gujaf-358	279	14	investor	investor	NOUN
gujaf-358	279	15	often	often	ADV
gujaf-358	279	16	guided	guide	VERB
gujaf-358	279	17	by	by	ADP
gujaf-358	279	18	global	global	ADJ
gujaf-358	279	19	best	good	ADJ
gujaf-358	279	20	practices	practice	NOUN
gujaf-358	279	21	demand	demand	VERB
gujaf-358	279	22	higher	high	ADJ
gujaf-358	279	23	levels	level	NOUN
gujaf-358	279	24	of	of	ADP
gujaf-358	279	25	transparency	transparency	NOUN
gujaf-358	279	26	,	,	PUNCT
gujaf-358	279	27	ethical	ethical	ADJ
gujaf-358	279	28	conduct	conduct	NOUN
gujaf-358	279	29	,	,	PUNCT
gujaf-358	279	30	and	and	CCONJ
gujaf-358	279	31	sustainable	sustainable	ADJ
gujaf-358	279	32	operations	operation	NOUN
gujaf-358	279	33	from	from	ADP
gujaf-358	279	34	the	the	DET
gujaf-358	279	35	firms	firm	NOUN
gujaf-358	279	36	they	they	PRON
gujaf-358	279	37	invest	invest	VERB
gujaf-358	279	38	in	in	ADP
gujaf-358	279	39	.	.	PUNCT
gujaf-358	280	1	such	such	ADJ
gujaf-358	280	2	pressure	pressure	NOUN
gujaf-358	280	3	may	may	AUX
gujaf-358	280	4	lead	lead	VERB
gujaf-358	280	5	firms	firm	NOUN
gujaf-358	280	6	to	to	PART
gujaf-358	280	7	adopt	adopt	VERB
gujaf-358	280	8	csr	csr	X
gujaf-358	280	9	not	not	PART
gujaf-358	280	10	merely	merely	ADV
gujaf-358	280	11	as	as	ADP
gujaf-358	280	12	a	a	DET
gujaf-358	280	13	compliance	compliance	NOUN
gujaf-358	280	14	tool	tool	NOUN
gujaf-358	280	15	but	but	CCONJ
gujaf-358	280	16	as	as	SCONJ
gujaf-358	280	17	a	a	DET
gujaf-358	280	18	strategic	strategic	ADJ
gujaf-358	280	19	priority	priority	NOUN
gujaf-358	280	20	to	to	PART
gujaf-358	280	21	attract	attract	VERB
gujaf-358	280	22	and	and	CCONJ
gujaf-358	280	23	retain	retain	VERB
gujaf-358	280	24	international	international	ADJ
gujaf-358	280	25	capital	capital	NOUN
gujaf-358	280	26	.	.	PUNCT
gujaf-358	281	1	institutional	institutional	ADJ
gujaf-358	281	2	ownership	ownership	NOUN
gujaf-358	281	3	also	also	ADV
gujaf-358	281	4	demonstrates	demonstrate	VERB
gujaf-358	281	5	a	a	DET
gujaf-358	281	6	statistically	statistically	ADV
gujaf-358	281	7	significant	significant	ADJ
gujaf-358	281	8	and	and	CCONJ
gujaf-358	281	9	positive	positive	ADJ
gujaf-358	281	10	influence	influence	NOUN
gujaf-358	281	11	on	on	ADP
gujaf-358	281	12	csr	csr	NOUN
gujaf-358	281	13	disclosure	disclosure	NOUN
gujaf-358	281	14	(	(	PUNCT
gujaf-358	281	15	β	β	X
gujaf-358	281	16	=	=	PUNCT
gujaf-358	281	17	0.006	0.006	NUM
gujaf-358	281	18	,	,	PUNCT
gujaf-358	281	19	p	p	X
gujaf-358	281	20	<	<	X
gujaf-358	281	21	.01	.01	NUM
gujaf-358	281	22	)	)	PUNCT
gujaf-358	281	23	.	.	PUNCT
gujaf-358	282	1	this	this	PRON
gujaf-358	282	2	suggests	suggest	VERB
gujaf-358	282	3	that	that	SCONJ
gujaf-358	282	4	institutional	institutional	ADJ
gujaf-358	282	5	shareholders	shareholder	NOUN
gujaf-358	282	6	play	play	VERB
gujaf-358	282	7	a	a	DET
gujaf-358	282	8	key	key	ADJ
gujaf-358	282	9	role	role	NOUN
gujaf-358	282	10	in	in	ADP
gujaf-358	282	11	shaping	shape	VERB
gujaf-358	282	12	corporate	corporate	ADJ
gujaf-358	282	13	policies	policy	NOUN
gujaf-358	282	14	toward	toward	ADP
gujaf-358	282	15	greater	great	ADJ
gujaf-358	282	16	sustainability	sustainability	NOUN
gujaf-358	282	17	and	and	CCONJ
gujaf-358	282	18	accountability	accountability	NOUN
gujaf-358	282	19	.	.	PUNCT
gujaf-358	283	1	their	their	PRON
gujaf-358	283	2	professional	professional	ADJ
gujaf-358	283	3	oversight	oversight	NOUN
gujaf-358	283	4	,	,	PUNCT
gujaf-358	283	5	long	long	ADJ
gujaf-358	283	6	-	-	PUNCT
gujaf-358	283	7	term	term	NOUN
gujaf-358	283	8	investment	investment	NOUN
gujaf-358	283	9	outlook	outlook	NOUN
gujaf-358	283	10	,	,	PUNCT
gujaf-358	283	11	and	and	CCONJ
gujaf-358	283	12	governance	governance	NOUN
gujaf-358	283	13	expertise	expertise	NOUN
gujaf-358	283	14	likely	likely	ADV
gujaf-358	283	15	encourage	encourage	VERB
gujaf-358	283	16	management	management	NOUN
gujaf-358	283	17	to	to	PART
gujaf-358	283	18	adopt	adopt	VERB
gujaf-358	283	19	robust	robust	ADJ
gujaf-358	283	20	csr	csr	NOUN
gujaf-358	283	21	frameworks	framework	NOUN
gujaf-358	283	22	.	.	PUNCT
gujaf-358	284	1	managerial	managerial	ADJ
gujaf-358	284	2	ownership	ownership	NOUN
gujaf-358	284	3	,	,	PUNCT
gujaf-358	284	4	while	while	SCONJ
gujaf-358	284	5	contributing	contribute	VERB
gujaf-358	284	6	a	a	DET
gujaf-358	284	7	smaller	small	ADJ
gujaf-358	284	8	effect	effect	NOUN
gujaf-358	284	9	(	(	PUNCT
gujaf-358	284	10	β	β	X
gujaf-358	284	11	=	=	SYM
gujaf-358	284	12	0.004	0.004	NUM
gujaf-358	284	13	,	,	PUNCT
gujaf-358	284	14	p	p	X
gujaf-358	284	15	<	<	X
gujaf-358	284	16	.05	.05	NUM
gujaf-358	284	17	)	)	PUNCT
gujaf-358	284	18	,	,	PUNCT
gujaf-358	284	19	still	still	ADV
gujaf-358	284	20	significantly	significantly	ADV
gujaf-358	284	21	impacts	impact	VERB
gujaf-358	284	22	csr	csr	NOUN
gujaf-358	284	23	,	,	PUNCT
gujaf-358	284	24	implying	imply	VERB
gujaf-358	284	25	that	that	SCONJ
gujaf-358	284	26	when	when	SCONJ
gujaf-358	284	27	executives	executive	NOUN
gujaf-358	284	28	have	have	VERB
gujaf-358	284	29	a	a	DET
gujaf-358	284	30	financial	financial	ADJ
gujaf-358	284	31	stake	stake	NOUN
gujaf-358	284	32	in	in	ADP
gujaf-358	284	33	the	the	DET
gujaf-358	284	34	company	company	NOUN
gujaf-358	284	35	,	,	PUNCT
gujaf-358	284	36	they	they	PRON
gujaf-358	284	37	are	be	AUX
gujaf-358	284	38	moderately	moderately	ADV
gujaf-358	284	39	more	more	ADV
gujaf-358	284	40	inclined	inclined	ADJ
gujaf-358	284	41	to	to	PART
gujaf-358	284	42	pursue	pursue	VERB
gujaf-358	284	43	social	social	ADJ
gujaf-358	284	44	responsibility	responsibility	NOUN
gujaf-358	284	45	initiatives	initiative	NOUN
gujaf-358	284	46	.	.	PUNCT
gujaf-358	285	1	conversely	conversely	ADV
gujaf-358	285	2	,	,	PUNCT
gujaf-358	285	3	leverage	leverage	NOUN
gujaf-358	285	4	shows	show	VERB
gujaf-358	285	5	a	a	DET
gujaf-358	285	6	negative	negative	ADJ
gujaf-358	285	7	but	but	CCONJ
gujaf-358	285	8	statistically	statistically	ADV
gujaf-358	285	9	insignificant	insignificant	ADJ
gujaf-358	285	10	relationship	relationship	NOUN
gujaf-358	285	11	with	with	ADP
gujaf-358	285	12	csr	csr	NOUN
gujaf-358	285	13	,	,	PUNCT
gujaf-358	285	14	indicating	indicate	VERB
gujaf-358	285	15	that	that	SCONJ
gujaf-358	285	16	financial	financial	ADJ
gujaf-358	285	17	pressure	pressure	NOUN
gujaf-358	285	18	from	from	ADP
gujaf-358	285	19	debt	debt	NOUN
gujaf-358	285	20	obligations	obligation	NOUN
gujaf-358	285	21	does	do	AUX
gujaf-358	285	22	not	not	PART
gujaf-358	285	23	substantially	substantially	ADV
gujaf-358	285	24	influence	influence	VERB
gujaf-358	285	25	csr	csr	NOUN
gujaf-358	285	26	decisions	decision	NOUN
gujaf-358	285	27	in	in	ADP
gujaf-358	285	28	this	this	DET
gujaf-358	285	29	context	context	NOUN
gujaf-358	285	30	.	.	PUNCT
gujaf-358	286	1	overall	overall	ADV
gujaf-358	286	2	,	,	PUNCT
gujaf-358	286	3	these	these	DET
gujaf-358	286	4	findings	finding	NOUN
gujaf-358	286	5	underscore	underscore	VERB
gujaf-358	286	6	the	the	DET
gujaf-358	286	7	importance	importance	NOUN
gujaf-358	286	8	of	of	ADP
gujaf-358	286	9	ownership	ownership	NOUN
gujaf-358	286	10	dynamics	dynamic	NOUN
gujaf-358	286	11	in	in	ADP
gujaf-358	286	12	determining	determine	VERB
gujaf-358	286	13	csr	csr	NOUN
gujaf-358	286	14	engagement	engagement	NOUN
gujaf-358	286	15	in	in	ADP
gujaf-358	286	16	nigeria	nigeria	PROPN
gujaf-358	286	17	’s	’s	PART
gujaf-358	286	18	extractive	extractive	ADJ
gujaf-358	286	19	sector	sector	NOUN
gujaf-358	286	20	.	.	PUNCT
gujaf-358	287	1	the	the	DET
gujaf-358	287	2	hypothesis	hypothesis	NOUN
gujaf-358	287	3	testing	testing	NOUN
gujaf-358	287	4	results	result	NOUN
gujaf-358	287	5	affirm	affirm	VERB
gujaf-358	287	6	that	that	SCONJ
gujaf-358	287	7	ownership	ownership	NOUN
gujaf-358	287	8	structure	structure	NOUN
gujaf-358	287	9	has	have	VERB
gujaf-358	287	10	a	a	DET
gujaf-358	287	11	statistically	statistically	ADV
gujaf-358	287	12	significant	significant	ADJ
gujaf-358	287	13	influence	influence	NOUN
gujaf-358	287	14	on	on	ADP
gujaf-358	287	15	csr	csr	NOUN
gujaf-358	287	16	disclosure	disclosure	NOUN
gujaf-358	287	17	among	among	ADP
gujaf-358	287	18	nigerian	nigerian	ADJ
gujaf-358	287	19	oil	oil	NOUN
gujaf-358	287	20	and	and	CCONJ
gujaf-358	287	21	gas	gas	NOUN
gujaf-358	287	22	companies	company	NOUN
gujaf-358	287	23	.	.	PUNCT
gujaf-358	288	1	specifically	specifically	ADV
gujaf-358	288	2	,	,	PUNCT
gujaf-358	288	3	the	the	DET
gujaf-358	288	4	null	null	ADJ
gujaf-358	288	5	hypothesis	hypothesis	NOUN
gujaf-358	288	6	stating	state	VERB
gujaf-358	288	7	that	that	SCONJ
gujaf-358	288	8	managerial	managerial	ADJ
gujaf-358	288	9	ownership	ownership	NOUN
gujaf-358	288	10	has	have	VERB
gujaf-358	288	11	no	no	DET
gujaf-358	288	12	significant	significant	ADJ
gujaf-358	288	13	impact	impact	NOUN
gujaf-358	288	14	on	on	ADP
gujaf-358	288	15	csr	csr	NOUN
gujaf-358	288	16	is	be	AUX
gujaf-358	288	17	rejected	reject	VERB
gujaf-358	288	18	based	base	VERB
gujaf-358	288	19	on	on	ADP
gujaf-358	288	20	a	a	DET
gujaf-358	288	21	pvalue	pvalue	NOUN
gujaf-358	288	22	of	of	ADP
gujaf-358	288	23	0.039	0.039	NUM
gujaf-358	288	24	.	.	PUNCT
gujaf-358	289	1	this	this	PRON
gujaf-358	289	2	implies	imply	VERB
gujaf-358	289	3	that	that	SCONJ
gujaf-358	289	4	as	as	ADP
gujaf-358	289	5	managerial	managerial	ADJ
gujaf-358	289	6	ownership	ownership	NOUN
gujaf-358	289	7	increases	increase	NOUN
gujaf-358	289	8	,	,	PUNCT
gujaf-358	289	9	csr	csr	NOUN
gujaf-358	289	10	engagement	engagement	NOUN
gujaf-358	289	11	also	also	ADV
gujaf-358	289	12	improves	improve	VERB
gujaf-358	289	13	likely	likely	ADJ
gujaf-358	289	14	due	due	ADJ
gujaf-358	289	15	to	to	ADP
gujaf-358	289	16	stronger	strong	ADJ
gujaf-358	289	17	alignment	alignment	NOUN
gujaf-358	289	18	between	between	ADP
gujaf-358	289	19	management	management	NOUN
gujaf-358	289	20	and	and	CCONJ
gujaf-358	289	21	long	long	ADJ
gujaf-358	289	22	term	term	NOUN
gujaf-358	289	23	organizational	organizational	ADJ
gujaf-358	289	24	goals	goal	NOUN
gujaf-358	289	25	,	,	PUNCT
gujaf-358	289	26	including	include	VERB
gujaf-358	289	27	social	social	ADJ
gujaf-358	289	28	responsibility	responsibility	NOUN
gujaf-358	289	29	.	.	PUNCT
gujaf-358	290	1	similarly	similarly	ADV
gujaf-358	290	2	,	,	PUNCT
gujaf-358	290	3	the	the	DET
gujaf-358	290	4	hypothesis	hypothesis	NOUN
gujaf-358	290	5	regarding	regard	VERB
gujaf-358	290	6	institutional	institutional	ADJ
gujaf-358	290	7	ownership	ownership	NOUN
gujaf-358	290	8	’s	’s	PART
gujaf-358	290	9	insignificance	insignificance	NOUN
gujaf-358	290	10	is	be	AUX
gujaf-358	290	11	rejected	reject	VERB
gujaf-358	290	12	based	base	VERB
gujaf-358	290	13	on	on	ADP
gujaf-358	290	14	a	a	DET
gujaf-358	290	15	p	p	NOUN
gujaf-358	290	16	-	-	PUNCT
gujaf-358	290	17	value	value	NOUN
gujaf-358	290	18	of	of	ADP
gujaf-358	290	19	0.006	0.006	NUM
gujaf-358	290	20	,	,	PUNCT
gujaf-358	290	21	demonstrating	demonstrate	VERB
gujaf-358	290	22	that	that	SCONJ
gujaf-358	290	23	institutional	institutional	ADJ
gujaf-358	290	24	investors	investor	NOUN
gujaf-358	290	25	play	play	VERB
gujaf-358	290	26	a	a	DET
gujaf-358	290	27	critical	critical	ADJ
gujaf-358	290	28	role	role	NOUN
gujaf-358	290	29	in	in	ADP
gujaf-358	290	30	encouraging	encourage	VERB
gujaf-358	290	31	firms	firm	NOUN
gujaf-358	290	32	to	to	PART
gujaf-358	290	33	adopt	adopt	VERB
gujaf-358	290	34	transparent	transparent	ADJ
gujaf-358	290	35	and	and	CCONJ
gujaf-358	290	36	sustainable	sustainable	ADJ
gujaf-358	290	37	business	business	NOUN
gujaf-358	290	38	practices	practice	NOUN
gujaf-358	290	39	.	.	PUNCT
gujaf-358	291	1	their	their	PRON
gujaf-358	291	2	involvement	involvement	NOUN
gujaf-358	291	3	appears	appear	VERB
gujaf-358	291	4	to	to	PART
gujaf-358	291	5	push	push	VERB
gujaf-358	291	6	companies	company	NOUN
gujaf-358	291	7	toward	toward	ADP
gujaf-358	291	8	greater	great	ADJ
gujaf-358	291	9	accountability	accountability	NOUN
gujaf-358	291	10	,	,	PUNCT
gujaf-358	291	11	especially	especially	ADV
gujaf-358	291	12	in	in	ADP
gujaf-358	291	13	meeting	meeting	NOUN
gujaf-358	291	14	stakeholder	stakeholder	NOUN
gujaf-358	291	15	expectations	expectation	NOUN
gujaf-358	291	16	and	and	CCONJ
gujaf-358	291	17	upholding	uphold	VERB
gujaf-358	291	18	regulatory	regulatory	ADJ
gujaf-358	291	19	standards	standard	NOUN
gujaf-358	291	20	.	.	PUNCT
gujaf-358	292	1	furthermore	furthermore	ADV
gujaf-358	292	2	,	,	PUNCT
gujaf-358	292	3	the	the	DET
gujaf-358	292	4	hypothesis	hypothesis	NOUN
gujaf-358	292	5	concerning	concern	VERB
gujaf-358	292	6	foreign	foreign	ADJ
gujaf-358	292	7	ownership	ownership	NOUN
gujaf-358	292	8	’s	’s	PART
gujaf-358	292	9	lack	lack	NOUN
gujaf-358	292	10	of	of	ADP
gujaf-358	292	11	influence	influence	NOUN
gujaf-358	292	12	on	on	ADP
gujaf-358	292	13	csr	csr	NOUN
gujaf-358	292	14	is	be	AUX
gujaf-358	292	15	strongly	strongly	ADV
gujaf-358	292	16	rejected	reject	VERB
gujaf-358	292	17	on	on	ADP
gujaf-358	292	18	the	the	DET
gujaf-358	292	19	basis	basis	NOUN
gujaf-358	292	20	of	of	ADP
gujaf-358	292	21	p	p	NOUN
gujaf-358	292	22	-	-	PUNCT
gujaf-358	292	23	value	value	NOUN
gujaf-358	292	24	of	of	ADP
gujaf-358	292	25	0.001	0.001	NUM
gujaf-358	292	26	,	,	PUNCT
gujaf-358	292	27	confirming	confirm	VERB
gujaf-358	292	28	that	that	SCONJ
gujaf-358	292	29	foreign	foreign	ADJ
gujaf-358	292	30	investors	investor	NOUN
gujaf-358	292	31	are	be	AUX
gujaf-358	292	32	gusau	gusau	ADJ
gujaf-358	292	33	journal	journal	NOUN
gujaf-358	292	34	of	of	ADP
gujaf-358	292	35	accounting	accounting	NOUN
gujaf-358	292	36	and	and	CCONJ
gujaf-358	292	37	finance	finance	NOUN
gujaf-358	292	38	,	,	PUNCT
gujaf-358	292	39	vol	vol	NOUN
gujaf-358	292	40	.	.	PROPN
gujaf-358	292	41	5	5	NUM
gujaf-358	292	42	,	,	PUNCT
gujaf-358	292	43	issue	issue	NOUN
gujaf-358	292	44	2	2	NUM
gujaf-358	292	45	,	,	PUNCT
gujaf-358	292	46	october	october	PROPN
gujaf-358	292	47	,	,	PUNCT
gujaf-358	292	48	2024	2024	NUM
gujaf-358	292	49	423	423	NUM
gujaf-358	292	50	a	a	DET
gujaf-358	292	51	major	major	ADJ
gujaf-358	292	52	driver	driver	NOUN
gujaf-358	292	53	of	of	ADP
gujaf-358	292	54	csr	csr	NOUN
gujaf-358	292	55	adoption	adoption	NOUN
gujaf-358	292	56	.	.	PUNCT
gujaf-358	293	1	this	this	PRON
gujaf-358	293	2	aligns	align	VERB
gujaf-358	293	3	with	with	ADP
gujaf-358	293	4	international	international	ADJ
gujaf-358	293	5	expectations	expectation	NOUN
gujaf-358	293	6	for	for	ADP
gujaf-358	293	7	corporate	corporate	ADJ
gujaf-358	293	8	behavior	behavior	NOUN
gujaf-358	293	9	and	and	CCONJ
gujaf-358	293	10	the	the	DET
gujaf-358	293	11	influence	influence	NOUN
gujaf-358	293	12	of	of	ADP
gujaf-358	293	13	global	global	ADJ
gujaf-358	293	14	governance	governance	NOUN
gujaf-358	293	15	norms	norm	NOUN
gujaf-358	293	16	.	.	PUNCT
gujaf-358	294	1	the	the	DET
gujaf-358	294	2	combined	combine	VERB
gujaf-358	294	3	rejection	rejection	NOUN
gujaf-358	294	4	of	of	ADP
gujaf-358	294	5	all	all	DET
gujaf-358	294	6	three	three	NUM
gujaf-358	294	7	null	null	ADJ
gujaf-358	294	8	hypotheses	hypothesis	NOUN
gujaf-358	294	9	not	not	PART
gujaf-358	294	10	only	only	ADV
gujaf-358	294	11	validates	validate	VERB
gujaf-358	294	12	the	the	DET
gujaf-358	294	13	impact	impact	NOUN
gujaf-358	294	14	of	of	ADP
gujaf-358	294	15	ownership	ownership	NOUN
gujaf-358	294	16	structure	structure	NOUN
gujaf-358	294	17	on	on	ADP
gujaf-358	294	18	csr	csr	PROPN
gujaf-358	294	19	but	but	CCONJ
gujaf-358	294	20	also	also	ADV
gujaf-358	294	21	supports	support	VERB
gujaf-358	294	22	theoretical	theoretical	ADJ
gujaf-358	294	23	perspectives	perspective	NOUN
gujaf-358	294	24	such	such	ADJ
gujaf-358	294	25	as	as	ADP
gujaf-358	294	26	stakeholder	stakeholder	NOUN
gujaf-358	294	27	theory	theory	NOUN
gujaf-358	294	28	which	which	PRON
gujaf-358	294	29	emphasizes	emphasize	VERB
gujaf-358	294	30	the	the	DET
gujaf-358	294	31	role	role	NOUN
gujaf-358	294	32	of	of	ADP
gujaf-358	294	33	external	external	ADJ
gujaf-358	294	34	stakeholders	stakeholder	NOUN
gujaf-358	294	35	in	in	ADP
gujaf-358	294	36	shaping	shape	VERB
gujaf-358	294	37	firm	firm	ADJ
gujaf-358	294	38	behavior	behavior	NOUN
gujaf-358	294	39	and	and	CCONJ
gujaf-358	294	40	legitimacy	legitimacy	NOUN
gujaf-358	294	41	theory	theory	NOUN
gujaf-358	294	42	,	,	PUNCT
gujaf-358	294	43	which	which	PRON
gujaf-358	294	44	underscores	underscore	VERB
gujaf-358	294	45	a	a	DET
gujaf-358	294	46	firm	firm	NOUN
gujaf-358	294	47	’s	’s	PART
gujaf-358	294	48	drive	drive	NOUN
gujaf-358	294	49	to	to	PART
gujaf-358	294	50	maintain	maintain	VERB
gujaf-358	294	51	social	social	ADJ
gujaf-358	294	52	approval	approval	NOUN
gujaf-358	294	53	.	.	PUNCT
gujaf-358	295	1	these	these	DET
gujaf-358	295	2	outcomes	outcome	NOUN
gujaf-358	295	3	resonate	resonate	VERB
gujaf-358	295	4	with	with	ADP
gujaf-358	295	5	recent	recent	ADJ
gujaf-358	295	6	empirical	empirical	ADJ
gujaf-358	295	7	evidence	evidence	NOUN
gujaf-358	295	8	(	(	PUNCT
gujaf-358	295	9	e.g.	e.g.	ADV
gujaf-358	295	10	,	,	PUNCT
gujaf-358	295	11	adegbite	adegbite	PROPN
gujaf-358	295	12	et	et	PROPN
gujaf-358	295	13	al	al	PROPN
gujaf-358	295	14	.	.	PROPN
gujaf-358	295	15	,	,	PUNCT
gujaf-358	295	16	2022	2022	NUM
gujaf-358	295	17	;	;	PUNCT
gujaf-358	295	18	ezeoha	ezeoha	PROPN
gujaf-358	295	19	et	et	PROPN
gujaf-358	295	20	al	al	PROPN
gujaf-358	295	21	.	.	PROPN
gujaf-358	295	22	,	,	PUNCT
gujaf-358	295	23	2021	2021	NUM
gujaf-358	295	24	;	;	PUNCT
gujaf-358	295	25	nwobu	nwobu	NOUN
gujaf-358	295	26	,	,	PUNCT
gujaf-358	295	27	2023	2023	NUM
gujaf-358	295	28	)	)	PUNCT
gujaf-358	295	29	,	,	PUNCT
gujaf-358	295	30	affirming	affirm	VERB
gujaf-358	295	31	that	that	SCONJ
gujaf-358	295	32	a	a	DET
gujaf-358	295	33	diversified	diversify	VERB
gujaf-358	295	34	ownership	ownership	NOUN
gujaf-358	295	35	base	base	NOUN
gujaf-358	295	36	fosters	foster	VERB
gujaf-358	295	37	a	a	DET
gujaf-358	295	38	more	more	ADV
gujaf-358	295	39	responsible	responsible	ADJ
gujaf-358	295	40	and	and	CCONJ
gujaf-358	295	41	publicly	publicly	ADV
gujaf-358	295	42	accountable	accountable	ADJ
gujaf-358	295	43	corporate	corporate	ADJ
gujaf-358	295	44	culture	culture	NOUN
gujaf-358	295	45	.	.	PUNCT
gujaf-358	296	1	5.0	5.0	NUM
gujaf-358	296	2	conclusions	conclusion	NOUN
gujaf-358	296	3	and	and	CCONJ
gujaf-358	296	4	recommendations	recommendation	NOUN
gujaf-358	296	5	this	this	DET
gujaf-358	296	6	study	study	NOUN
gujaf-358	296	7	examined	examine	VERB
gujaf-358	296	8	the	the	DET
gujaf-358	296	9	impact	impact	NOUN
gujaf-358	296	10	of	of	ADP
gujaf-358	296	11	ownership	ownership	NOUN
gujaf-358	296	12	structure	structure	NOUN
gujaf-358	296	13	—	—	PUNCT
gujaf-358	296	14	managerial	managerial	ADJ
gujaf-358	296	15	,	,	PUNCT
gujaf-358	296	16	institutional	institutional	ADJ
gujaf-358	296	17	,	,	PUNCT
gujaf-358	296	18	and	and	CCONJ
gujaf-358	296	19	foreign	foreign	ADJ
gujaf-358	296	20	ownership	ownership	NOUN
gujaf-358	296	21	on	on	ADP
gujaf-358	296	22	corporate	corporate	ADJ
gujaf-358	296	23	social	social	ADJ
gujaf-358	296	24	responsibility	responsibility	NOUN
gujaf-358	296	25	(	(	PUNCT
gujaf-358	296	26	csr	csr	NOUN
gujaf-358	296	27	)	)	PUNCT
gujaf-358	296	28	disclosure	disclosure	NOUN
gujaf-358	296	29	among	among	ADP
gujaf-358	296	30	listed	list	VERB
gujaf-358	296	31	oil	oil	NOUN
gujaf-358	296	32	and	and	CCONJ
gujaf-358	296	33	gas	gas	NOUN
gujaf-358	296	34	companies	company	NOUN
gujaf-358	296	35	in	in	ADP
gujaf-358	296	36	nigeria	nigeria	PROPN
gujaf-358	296	37	,	,	PUNCT
gujaf-358	296	38	with	with	ADP
gujaf-358	296	39	leverage	leverage	NOUN
gujaf-358	296	40	as	as	ADP
gujaf-358	296	41	a	a	DET
gujaf-358	296	42	control	control	NOUN
gujaf-358	296	43	variable	variable	NOUN
gujaf-358	296	44	.	.	PUNCT
gujaf-358	297	1	the	the	DET
gujaf-358	297	2	findings	finding	NOUN
gujaf-358	297	3	revealed	reveal	VERB
gujaf-358	297	4	that	that	SCONJ
gujaf-358	297	5	all	all	DET
gujaf-358	297	6	three	three	NUM
gujaf-358	297	7	ownership	ownership	NOUN
gujaf-358	297	8	dimensions	dimension	NOUN
gujaf-358	297	9	significantly	significantly	ADV
gujaf-358	297	10	and	and	CCONJ
gujaf-358	297	11	positively	positively	ADV
gujaf-358	297	12	influence	influence	VERB
gujaf-358	297	13	csr	csr	NOUN
gujaf-358	297	14	practices	practice	NOUN
gujaf-358	297	15	,	,	PUNCT
gujaf-358	297	16	with	with	ADP
gujaf-358	297	17	foreign	foreign	ADJ
gujaf-358	297	18	ownership	ownership	NOUN
gujaf-358	297	19	exerting	exert	VERB
gujaf-358	297	20	the	the	DET
gujaf-358	297	21	strongest	strong	ADJ
gujaf-358	297	22	effect	effect	NOUN
gujaf-358	297	23	.	.	PUNCT
gujaf-358	298	1	descriptive	descriptive	ADJ
gujaf-358	298	2	statistics	statistic	NOUN
gujaf-358	298	3	indicated	indicate	VERB
gujaf-358	298	4	moderate	moderate	ADJ
gujaf-358	298	5	csr	csr	NOUN
gujaf-358	298	6	disclosure	disclosure	NOUN
gujaf-358	298	7	levels	level	NOUN
gujaf-358	298	8	across	across	ADP
gujaf-358	298	9	the	the	DET
gujaf-358	298	10	sector	sector	NOUN
gujaf-358	298	11	,	,	PUNCT
gujaf-358	298	12	while	while	SCONJ
gujaf-358	298	13	correlation	correlation	NOUN
gujaf-358	298	14	and	and	CCONJ
gujaf-358	298	15	regression	regression	NOUN
gujaf-358	298	16	analyses	analysis	NOUN
gujaf-358	298	17	confirmed	confirm	VERB
gujaf-358	298	18	the	the	DET
gujaf-358	298	19	relevance	relevance	NOUN
gujaf-358	298	20	of	of	ADP
gujaf-358	298	21	diverse	diverse	ADJ
gujaf-358	298	22	ownership	ownership	NOUN
gujaf-358	298	23	structures	structure	NOUN
gujaf-358	298	24	in	in	ADP
gujaf-358	298	25	promoting	promote	VERB
gujaf-358	298	26	transparency	transparency	NOUN
gujaf-358	298	27	and	and	CCONJ
gujaf-358	298	28	accountability	accountability	NOUN
gujaf-358	298	29	.	.	PUNCT
gujaf-358	299	1	these	these	DET
gujaf-358	299	2	insights	insight	NOUN
gujaf-358	299	3	reinforce	reinforce	VERB
gujaf-358	299	4	stakeholder	stakeholder	NOUN
gujaf-358	299	5	and	and	CCONJ
gujaf-358	299	6	legitimacy	legitimacy	NOUN
gujaf-358	299	7	theories	theory	NOUN
gujaf-358	299	8	,	,	PUNCT
gujaf-358	299	9	suggesting	suggest	VERB
gujaf-358	299	10	that	that	SCONJ
gujaf-358	299	11	external	external	ADJ
gujaf-358	299	12	and	and	CCONJ
gujaf-358	299	13	institutional	institutional	ADJ
gujaf-358	299	14	pressures	pressure	NOUN
gujaf-358	299	15	shape	shape	VERB
gujaf-358	299	16	firms	firm	NOUN
gujaf-358	299	17	’	'	PUNCT
gujaf-358	299	18	csr	csr	NOUN
gujaf-358	299	19	behavior	behavior	NOUN
gujaf-358	299	20	.	.	PUNCT
gujaf-358	300	1	conclusions	conclusion	NOUN
gujaf-358	300	2	the	the	DET
gujaf-358	300	3	study	study	NOUN
gujaf-358	300	4	concludes	conclude	VERB
gujaf-358	300	5	that	that	SCONJ
gujaf-358	300	6	foreign	foreign	ADJ
gujaf-358	300	7	ownership	ownership	NOUN
gujaf-358	300	8	is	be	AUX
gujaf-358	300	9	a	a	DET
gujaf-358	300	10	major	major	ADJ
gujaf-358	300	11	catalyst	catalyst	NOUN
gujaf-358	300	12	for	for	ADP
gujaf-358	300	13	advancing	advance	VERB
gujaf-358	300	14	csr	csr	NOUN
gujaf-358	300	15	engagement	engagement	NOUN
gujaf-358	300	16	in	in	ADP
gujaf-358	300	17	nigeria	nigeria	PROPN
gujaf-358	300	18	’s	’s	PART
gujaf-358	300	19	oil	oil	NOUN
gujaf-358	300	20	and	and	CCONJ
gujaf-358	300	21	gas	gas	NOUN
gujaf-358	300	22	sector	sector	NOUN
gujaf-358	300	23	.	.	PUNCT
gujaf-358	301	1	companies	company	NOUN
gujaf-358	301	2	with	with	ADP
gujaf-358	301	3	substantial	substantial	ADJ
gujaf-358	301	4	foreign	foreign	ADJ
gujaf-358	301	5	shareholding	shareholding	NOUN
gujaf-358	301	6	consistently	consistently	ADV
gujaf-358	301	7	demonstrate	demonstrate	VERB
gujaf-358	301	8	greater	great	ADJ
gujaf-358	301	9	commitment	commitment	NOUN
gujaf-358	301	10	to	to	ADP
gujaf-358	301	11	csr	csr	NOUN
gujaf-358	301	12	disclosure	disclosure	NOUN
gujaf-358	301	13	,	,	PUNCT
gujaf-358	301	14	suggesting	suggest	VERB
gujaf-358	301	15	that	that	SCONJ
gujaf-358	301	16	international	international	ADJ
gujaf-358	301	17	investors	investor	NOUN
gujaf-358	301	18	enforce	enforce	VERB
gujaf-358	301	19	global	global	ADJ
gujaf-358	301	20	standards	standard	NOUN
gujaf-358	301	21	of	of	ADP
gujaf-358	301	22	transparency	transparency	NOUN
gujaf-358	301	23	and	and	CCONJ
gujaf-358	301	24	accountability	accountability	NOUN
gujaf-358	301	25	.	.	PUNCT
gujaf-358	302	1	their	their	PRON
gujaf-358	302	2	influence	influence	NOUN
gujaf-358	302	3	drives	drive	VERB
gujaf-358	302	4	firms	firm	NOUN
gujaf-358	302	5	to	to	PART
gujaf-358	302	6	align	align	VERB
gujaf-358	302	7	with	with	ADP
gujaf-358	302	8	environmental	environmental	ADJ
gujaf-358	302	9	,	,	PUNCT
gujaf-358	302	10	social	social	ADJ
gujaf-358	302	11	,	,	PUNCT
gujaf-358	302	12	and	and	CCONJ
gujaf-358	302	13	governance	governance	NOUN
gujaf-358	302	14	(	(	PUNCT
gujaf-358	302	15	esg	esg	NOUN
gujaf-358	302	16	)	)	PUNCT
gujaf-358	302	17	principles	principle	NOUN
gujaf-358	302	18	as	as	ADP
gujaf-358	302	19	a	a	DET
gujaf-358	302	20	strategy	strategy	NOUN
gujaf-358	302	21	for	for	ADP
gujaf-358	302	22	maintaining	maintain	VERB
gujaf-358	302	23	legitimacy	legitimacy	NOUN
gujaf-358	302	24	and	and	CCONJ
gujaf-358	302	25	attracting	attract	VERB
gujaf-358	302	26	sustained	sustained	ADJ
gujaf-358	302	27	investment	investment	NOUN
gujaf-358	302	28	.	.	PUNCT
gujaf-358	303	1	additionally	additionally	ADV
gujaf-358	303	2	,	,	PUNCT
gujaf-358	303	3	institutional	institutional	ADJ
gujaf-358	303	4	investors	investor	NOUN
gujaf-358	303	5	are	be	AUX
gujaf-358	303	6	found	find	VERB
gujaf-358	303	7	to	to	PART
gujaf-358	303	8	be	be	AUX
gujaf-358	303	9	key	key	ADJ
gujaf-358	303	10	actors	actor	NOUN
gujaf-358	303	11	in	in	ADP
gujaf-358	303	12	promoting	promote	VERB
gujaf-358	303	13	responsible	responsible	ADJ
gujaf-358	303	14	corporate	corporate	ADJ
gujaf-358	303	15	conduct	conduct	NOUN
gujaf-358	303	16	.	.	PUNCT
gujaf-358	304	1	by	by	ADP
gujaf-358	304	2	exerting	exert	VERB
gujaf-358	304	3	governance	governance	NOUN
gujaf-358	304	4	oversight	oversight	NOUN
gujaf-358	304	5	and	and	CCONJ
gujaf-358	304	6	advocating	advocate	VERB
gujaf-358	304	7	for	for	ADP
gujaf-358	304	8	long	long	ADJ
gujaf-358	304	9	-	-	PUNCT
gujaf-358	304	10	term	term	NOUN
gujaf-358	304	11	value	value	NOUN
gujaf-358	304	12	creation	creation	NOUN
gujaf-358	304	13	,	,	PUNCT
gujaf-358	304	14	institutions	institution	NOUN
gujaf-358	304	15	encourage	encourage	VERB
gujaf-358	304	16	firms	firm	NOUN
gujaf-358	304	17	to	to	PART
gujaf-358	304	18	adopt	adopt	VERB
gujaf-358	304	19	ethical	ethical	ADJ
gujaf-358	304	20	practices	practice	NOUN
gujaf-358	304	21	and	and	CCONJ
gujaf-358	304	22	robust	robust	ADJ
gujaf-358	304	23	sustainability	sustainability	NOUN
gujaf-358	304	24	frameworks	framework	NOUN
gujaf-358	304	25	.	.	PUNCT
gujaf-358	305	1	although	although	SCONJ
gujaf-358	305	2	managerial	managerial	ADJ
gujaf-358	305	3	ownership	ownership	NOUN
gujaf-358	305	4	plays	play	VERB
gujaf-358	305	5	a	a	DET
gujaf-358	305	6	comparatively	comparatively	ADV
gujaf-358	305	7	modest	modest	ADJ
gujaf-358	305	8	role	role	NOUN
gujaf-358	305	9	,	,	PUNCT
gujaf-358	305	10	it	it	PRON
gujaf-358	305	11	still	still	ADV
gujaf-358	305	12	contributes	contribute	VERB
gujaf-358	305	13	positively	positively	ADV
gujaf-358	305	14	to	to	ADP
gujaf-358	305	15	csr	csr	NOUN
gujaf-358	305	16	engagement	engagement	NOUN
gujaf-358	305	17	,	,	PUNCT
gujaf-358	305	18	implying	imply	VERB
gujaf-358	305	19	that	that	SCONJ
gujaf-358	305	20	aligning	align	VERB
gujaf-358	305	21	executive	executive	ADJ
gujaf-358	305	22	interests	interest	NOUN
gujaf-358	305	23	with	with	ADP
gujaf-358	305	24	the	the	DET
gujaf-358	305	25	company	company	NOUN
gujaf-358	305	26	’s	’s	PART
gujaf-358	305	27	ethical	ethical	ADJ
gujaf-358	305	28	agenda	agenda	NOUN
gujaf-358	305	29	fosters	foster	VERB
gujaf-358	305	30	internal	internal	ADJ
gujaf-358	305	31	motivation	motivation	NOUN
gujaf-358	305	32	for	for	ADP
gujaf-358	305	33	corporate	corporate	ADJ
gujaf-358	305	34	responsibility	responsibility	NOUN
gujaf-358	305	35	initiatives	initiative	NOUN
gujaf-358	305	36	.	.	PUNCT
gujaf-358	306	1	managerial	managerial	ADJ
gujaf-358	306	2	ownership	ownership	NOUN
gujaf-358	306	3	,	,	PUNCT
gujaf-358	306	4	although	although	SCONJ
gujaf-358	306	5	exerting	exert	VERB
gujaf-358	306	6	a	a	DET
gujaf-358	306	7	smaller	small	ADJ
gujaf-358	306	8	influence	influence	NOUN
gujaf-358	306	9	,	,	PUNCT
gujaf-358	306	10	contributes	contribute	VERB
gujaf-358	306	11	positively	positively	ADV
gujaf-358	306	12	to	to	ADP
gujaf-358	306	13	csr	csr	NOUN
gujaf-358	306	14	,	,	PUNCT
gujaf-358	306	15	likely	likely	ADJ
gujaf-358	306	16	due	due	ADP
gujaf-358	306	17	to	to	ADP
gujaf-358	306	18	increased	increase	VERB
gujaf-358	306	19	alignment	alignment	NOUN
gujaf-358	306	20	between	between	ADP
gujaf-358	306	21	management	management	NOUN
gujaf-358	306	22	and	and	CCONJ
gujaf-358	306	23	the	the	DET
gujaf-358	306	24	firm	firm	NOUN
gujaf-358	306	25	’s	’s	PART
gujaf-358	306	26	long	long	ADJ
gujaf-358	306	27	-	-	PUNCT
gujaf-358	306	28	term	term	NOUN
gujaf-358	306	29	ethical	ethical	ADJ
gujaf-358	306	30	objectives	objective	NOUN
gujaf-358	306	31	.	.	PUNCT
gujaf-358	307	1	recommendations	recommendation	NOUN
gujaf-358	307	2	to	to	PART
gujaf-358	307	3	enhance	enhance	VERB
gujaf-358	307	4	csr	csr	NOUN
gujaf-358	307	5	performance	performance	NOUN
gujaf-358	307	6	,	,	PUNCT
gujaf-358	307	7	firms	firm	NOUN
gujaf-358	307	8	should	should	AUX
gujaf-358	307	9	proactively	proactively	ADV
gujaf-358	307	10	attract	attract	VERB
gujaf-358	307	11	and	and	CCONJ
gujaf-358	307	12	retain	retain	VERB
gujaf-358	307	13	foreign	foreign	ADJ
gujaf-358	307	14	investors	investor	NOUN
gujaf-358	307	15	who	who	PRON
gujaf-358	307	16	advocate	advocate	VERB
gujaf-358	307	17	responsible	responsible	ADJ
gujaf-358	307	18	governance	governance	NOUN
gujaf-358	307	19	by	by	ADP
gujaf-358	307	20	aligning	align	VERB
gujaf-358	307	21	their	their	PRON
gujaf-358	307	22	operations	operation	NOUN
gujaf-358	307	23	with	with	ADP
gujaf-358	307	24	global	global	ADJ
gujaf-358	307	25	sustainability	sustainability	NOUN
gujaf-358	307	26	benchmarks	benchmark	NOUN
gujaf-358	307	27	.	.	PUNCT
gujaf-358	308	1	companies	company	NOUN
gujaf-358	308	2	should	should	AUX
gujaf-358	308	3	establish	establish	VERB
gujaf-358	308	4	measurable	measurable	ADJ
gujaf-358	308	5	csr	csr	NOUN
gujaf-358	308	6	commitments	commitment	NOUN
gujaf-358	308	7	that	that	PRON
gujaf-358	308	8	mirror	mirror	VERB
gujaf-358	308	9	international	international	ADJ
gujaf-358	308	10	expectations	expectation	NOUN
gujaf-358	308	11	to	to	PART
gujaf-358	308	12	ensure	ensure	VERB
gujaf-358	308	13	competitiveness	competitiveness	NOUN
gujaf-358	308	14	and	and	CCONJ
gujaf-358	308	15	investor	investor	NOUN
gujaf-358	308	16	confidence	confidence	NOUN
gujaf-358	308	17	.	.	PUNCT
gujaf-358	309	1	moreso	moreso	NOUN
gujaf-358	309	2	,	,	PUNCT
gujaf-358	309	3	institutional	institutional	ADJ
gujaf-358	309	4	investors	investor	NOUN
gujaf-358	309	5	,	,	PUNCT
gujaf-358	309	6	on	on	ADP
gujaf-358	309	7	their	their	PRON
gujaf-358	309	8	part	part	NOUN
gujaf-358	309	9	,	,	PUNCT
gujaf-358	309	10	are	be	AUX
gujaf-358	309	11	encouraged	encourage	VERB
gujaf-358	309	12	to	to	PART
gujaf-358	309	13	implement	implement	VERB
gujaf-358	309	14	formal	formal	ADJ
gujaf-358	309	15	engagement	engagement	NOUN
gujaf-358	309	16	strategies	strategy	NOUN
gujaf-358	309	17	.	.	PUNCT
gujaf-358	310	1	these	these	DET
gujaf-358	310	2	strategies	strategy	NOUN
gujaf-358	310	3	should	should	AUX
gujaf-358	310	4	include	include	VERB
gujaf-358	310	5	csr	csr	ADJ
gujaf-358	310	6	-	-	ADJ
gujaf-358	310	7	aligned	aligned	ADJ
gujaf-358	310	8	investment	investment	NOUN
gujaf-358	310	9	guidelines	guideline	NOUN
gujaf-358	310	10	and	and	CCONJ
gujaf-358	310	11	active	active	ADJ
gujaf-358	310	12	monitoring	monitoring	NOUN
gujaf-358	310	13	mechanisms	mechanism	NOUN
gujaf-358	310	14	to	to	PART
gujaf-358	310	15	hold	hold	VERB
gujaf-358	310	16	firms	firm	NOUN
gujaf-358	310	17	accountable	accountable	ADJ
gujaf-358	310	18	for	for	ADP
gujaf-358	310	19	ethical	ethical	ADJ
gujaf-358	310	20	performance	performance	NOUN
gujaf-358	310	21	.	.	PUNCT
gujaf-358	311	1	additionally	additionally	ADV
gujaf-358	311	2	,	,	PUNCT
gujaf-358	311	3	corporate	corporate	ADJ
gujaf-358	311	4	boards	board	NOUN
gujaf-358	311	5	must	must	AUX
gujaf-358	311	6	consider	consider	VERB
gujaf-358	311	7	equity	equity	NOUN
gujaf-358	311	8	-	-	PUNCT
gujaf-358	311	9	linked	link	VERB
gujaf-358	311	10	compensation	compensation	NOUN
gujaf-358	311	11	policies	policy	NOUN
gujaf-358	311	12	that	that	PRON
gujaf-358	311	13	tie	tie	VERB
gujaf-358	311	14	managerial	managerial	ADJ
gujaf-358	311	15	gusau	gusau	ADJ
gujaf-358	311	16	journal	journal	NOUN
gujaf-358	311	17	of	of	ADP
gujaf-358	311	18	accounting	accounting	NOUN
gujaf-358	311	19	and	and	CCONJ
gujaf-358	311	20	finance	finance	NOUN
gujaf-358	311	21	,	,	PUNCT
gujaf-358	311	22	vol	vol	NOUN
gujaf-358	311	23	.	.	PROPN
gujaf-358	311	24	5	5	NUM
gujaf-358	311	25	,	,	PUNCT
gujaf-358	311	26	issue	issue	NOUN
gujaf-358	311	27	2	2	NUM
gujaf-358	311	28	,	,	PUNCT
gujaf-358	311	29	october	october	PROPN
gujaf-358	311	30	,	,	PUNCT
gujaf-358	311	31	2024	2024	NUM
gujaf-358	311	32	424	424	NUM
gujaf-358	311	33	rewards	reward	NOUN
gujaf-358	311	34	to	to	ADP
gujaf-358	311	35	csr	csr	NOUN
gujaf-358	311	36	outcomes	outcome	NOUN
gujaf-358	311	37	.	.	PUNCT
gujaf-358	312	1	these	these	DET
gujaf-358	312	2	incentives	incentive	NOUN
gujaf-358	312	3	should	should	AUX
gujaf-358	312	4	be	be	AUX
gujaf-358	312	5	realistic	realistic	ADJ
gujaf-358	312	6	,	,	PUNCT
gujaf-358	312	7	measurable	measurable	ADJ
gujaf-358	312	8	,	,	PUNCT
gujaf-358	312	9	and	and	CCONJ
gujaf-358	312	10	subject	subject	ADJ
gujaf-358	312	11	to	to	ADP
gujaf-358	312	12	annual	annual	ADJ
gujaf-358	312	13	evaluation	evaluation	NOUN
gujaf-358	312	14	to	to	PART
gujaf-358	312	15	motivate	motivate	VERB
gujaf-358	312	16	sustained	sustained	ADJ
gujaf-358	312	17	executive	executive	ADJ
gujaf-358	312	18	commitment	commitment	NOUN
gujaf-358	312	19	to	to	ADP
gujaf-358	312	20	social	social	ADJ
gujaf-358	312	21	and	and	CCONJ
gujaf-358	312	22	environmental	environmental	ADJ
gujaf-358	312	23	priorities	priority	NOUN
gujaf-358	312	24	.	.	PUNCT
gujaf-358	313	1	corporate	corporate	ADJ
gujaf-358	313	2	boards	board	NOUN
gujaf-358	313	3	should	should	AUX
gujaf-358	313	4	incentivize	incentivize	VERB
gujaf-358	313	5	managerial	managerial	ADJ
gujaf-358	313	6	ownership	ownership	NOUN
gujaf-358	313	7	through	through	ADP
gujaf-358	313	8	equity	equity	NOUN
gujaf-358	313	9	-	-	PUNCT
gujaf-358	313	10	linked	link	VERB
gujaf-358	313	11	compensation	compensation	NOUN
gujaf-358	313	12	schemes	scheme	NOUN
gujaf-358	313	13	aimed	aim	VERB
gujaf-358	313	14	at	at	ADP
gujaf-358	313	15	promoting	promote	VERB
gujaf-358	313	16	csr	csr	NOUN
gujaf-358	313	17	-	-	ADJ
gujaf-358	313	18	aligned	aligned	ADJ
gujaf-358	313	19	decision	decision	NOUN
gujaf-358	313	20	-	-	PUNCT
gujaf-358	313	21	making	making	NOUN
gujaf-358	313	22	,	,	PUNCT
gujaf-358	313	23	with	with	ADP
gujaf-358	313	24	measurable	measurable	ADJ
gujaf-358	313	25	targets	target	NOUN
gujaf-358	313	26	reviewed	review	VERB
gujaf-358	313	27	annually	annually	ADV
gujaf-358	313	28	.	.	PUNCT
gujaf-358	314	1	references	reference	NOUN
gujaf-358	314	2	abdulfatah	abdulfatah	PROPN
gujaf-358	314	3	,	,	PUNCT
gujaf-358	314	4	l.	l.	PROPN
gujaf-358	314	5	a.	a.	PROPN
gujaf-358	314	6	,	,	PUNCT
gujaf-358	314	7	abdulkarim	abdulkarim	NOUN
gujaf-358	314	8	,	,	PUNCT
gujaf-358	314	9	u.	u.	PROPN
gujaf-358	314	10	f.	f.	PROPN
gujaf-358	314	11	,	,	PUNCT
gujaf-358	314	12	&	&	CCONJ
gujaf-358	314	13	mohammed	mohammed	PROPN
gujaf-358	314	14	,	,	PUNCT
gujaf-358	314	15	l.	l.	PROPN
gujaf-358	314	16	(	(	PUNCT
gujaf-358	314	17	2020	2020	NUM
gujaf-358	314	18	)	)	PUNCT
gujaf-358	314	19	.	.	PUNCT
gujaf-358	315	1	ownership	ownership	NOUN
gujaf-358	315	2	structure	structure	NOUN
gujaf-358	315	3	and	and	CCONJ
gujaf-358	315	4	dividend	dividend	NOUN
gujaf-358	315	5	payout	payout	NOUN
gujaf-358	315	6	of	of	ADP
gujaf-358	315	7	listed	list	VERB
gujaf-358	315	8	deposit	deposit	NOUN
gujaf-358	315	9	money	money	NOUN
gujaf-358	315	10	banks	bank	NOUN
gujaf-358	315	11	in	in	ADP
gujaf-358	315	12	nigeria	nigeria	PROPN
gujaf-358	316	1	[	[	X
gujaf-358	316	2	retrieved	retrieve	VERB
gujaf-358	316	3	from	from	ADP
gujaf-358	316	4	researchgate	researchgate	NOUN
gujaf-358	316	5	.	.	PUNCT
gujaf-358	317	1	https://www.researchgate.net/.	https://www.researchgate.net/.	ADJ
gujaf-358	317	2	adegbite	adegbite	PROPN
gujaf-358	317	3	,	,	PUNCT
gujaf-358	317	4	e.	e.	PROPN
gujaf-358	317	5	,	,	PUNCT
gujaf-358	317	6	nakajima	nakajima	PROPN
gujaf-358	317	7	,	,	PUNCT
gujaf-358	317	8	c.	c.	PROPN
gujaf-358	317	9	,	,	PUNCT
gujaf-358	317	10	&	&	CCONJ
gujaf-358	317	11	amaeshi	amaeshi	PROPN
gujaf-358	317	12	,	,	PUNCT
gujaf-358	317	13	k.	k.	PROPN
gujaf-358	317	14	(	(	PUNCT
gujaf-358	317	15	2022	2022	NUM
gujaf-358	317	16	)	)	PUNCT
gujaf-358	317	17	.	.	PUNCT
gujaf-358	318	1	institutional	institutional	ADJ
gujaf-358	318	2	ownership	ownership	NOUN
gujaf-358	318	3	and	and	CCONJ
gujaf-358	318	4	csr	csr	NOUN
gujaf-358	318	5	in	in	ADP
gujaf-358	318	6	emerging	emerge	VERB
gujaf-358	318	7	markets	market	NOUN
gujaf-358	318	8	.	.	PUNCT
gujaf-358	319	1	journal	journal	PROPN
gujaf-358	319	2	of	of	ADP
gujaf-358	319	3	business	business	NOUN
gujaf-358	319	4	ethics	ethic	NOUN
gujaf-358	319	5	,	,	PUNCT
gujaf-358	319	6	179(1	179(1	NUM
gujaf-358	319	7	)	)	PUNCT
gujaf-358	319	8	,	,	PUNCT
gujaf-358	319	9	67–89	67–89	NUM
gujaf-358	319	10	.	.	PUNCT
gujaf-358	320	1	adegbite	adegbite	PROPN
gujaf-358	320	2	,	,	PUNCT
gujaf-358	320	3	e.	e.	PROPN
gujaf-358	320	4	,	,	PUNCT
gujaf-358	320	5	nakajima	nakajima	PROPN
gujaf-358	320	6	,	,	PUNCT
gujaf-358	320	7	c.	c.	PROPN
gujaf-358	320	8	,	,	PUNCT
gujaf-358	320	9	&	&	CCONJ
gujaf-358	320	10	amaeshi	amaeshi	PROPN
gujaf-358	320	11	,	,	PUNCT
gujaf-358	320	12	k.	k.	PROPN
gujaf-358	320	13	(	(	PUNCT
gujaf-358	320	14	2022	2022	NUM
gujaf-358	320	15	)	)	PUNCT
gujaf-358	320	16	.	.	PUNCT
gujaf-358	321	1	institutional	institutional	ADJ
gujaf-358	321	2	ownership	ownership	NOUN
gujaf-358	321	3	and	and	CCONJ
gujaf-358	321	4	csr	csr	NOUN
gujaf-358	321	5	in	in	ADP
gujaf-358	321	6	emerging	emerge	VERB
gujaf-358	321	7	markets	market	NOUN
gujaf-358	321	8	.	.	PUNCT
gujaf-358	322	1	journal	journal	PROPN
gujaf-358	322	2	of	of	ADP
gujaf-358	322	3	business	business	NOUN
gujaf-358	322	4	ethics	ethic	NOUN
gujaf-358	322	5	,	,	PUNCT
gujaf-358	322	6	179(1	179(1	NUM
gujaf-358	322	7	)	)	PUNCT
gujaf-358	322	8	,	,	PUNCT
gujaf-358	322	9	67–89	67–89	NUM
gujaf-358	322	10	.	.	PUNCT
gujaf-358	323	1	dakhli	dakhli	NOUN
gujaf-358	323	2	,	,	PUNCT
gujaf-358	323	3	a.	a.	NOUN
gujaf-358	323	4	(	(	PUNCT
gujaf-358	323	5	2021	2021	NUM
gujaf-358	323	6	)	)	PUNCT
gujaf-358	323	7	.	.	PUNCT
gujaf-358	324	1	the	the	DET
gujaf-358	324	2	impact	impact	NOUN
gujaf-358	324	3	of	of	ADP
gujaf-358	324	4	ownership	ownership	NOUN
gujaf-358	324	5	structure	structure	NOUN
gujaf-358	324	6	on	on	ADP
gujaf-358	324	7	corporate	corporate	ADJ
gujaf-358	324	8	social	social	ADJ
gujaf-358	324	9	responsibility	responsibility	NOUN
gujaf-358	324	10	:	:	PUNCT
gujaf-358	324	11	the	the	DET
gujaf-358	324	12	moderating	moderate	VERB
gujaf-358	324	13	role	role	NOUN
gujaf-358	324	14	of	of	ADP
gujaf-358	324	15	financial	financial	ADJ
gujaf-358	324	16	performance	performance	NOUN
gujaf-358	324	17	.	.	PUNCT
gujaf-358	325	1	society	society	NOUN
gujaf-358	325	2	and	and	CCONJ
gujaf-358	325	3	business	business	PROPN
gujaf-358	325	4	review	review	PROPN
gujaf-358	325	5	,	,	PUNCT
gujaf-358	325	6	16(4	16(4	NUM
gujaf-358	325	7	)	)	PUNCT
gujaf-358	325	8	,	,	PUNCT
gujaf-358	325	9	562	562	NUM
gujaf-358	325	10	–	–	PUNCT
gujaf-358	325	11	591	591	NUM
gujaf-358	325	12	.	.	PUNCT
gujaf-358	326	1	https://doi.org/10.1108/sbr-01-2021-0013	https://doi.org/10.1108/sbr-01-2021-0013	X
gujaf-358	326	2	dyck	dyck	PROPN
gujaf-358	326	3	,	,	PUNCT
gujaf-358	326	4	a.	a.	NOUN
gujaf-358	326	5	,	,	PUNCT
gujaf-358	326	6	lins	lin	NOUN
gujaf-358	326	7	,	,	PUNCT
gujaf-358	326	8	k.	k.	PROPN
gujaf-358	326	9	v.	v.	PROPN
gujaf-358	326	10	,	,	PUNCT
gujaf-358	326	11	roth	roth	PROPN
gujaf-358	326	12	,	,	PUNCT
gujaf-358	326	13	l.	l.	PROPN
gujaf-358	326	14	,	,	PUNCT
gujaf-358	326	15	&	&	CCONJ
gujaf-358	326	16	wagner	wagner	PROPN
gujaf-358	326	17	,	,	PUNCT
gujaf-358	326	18	h.	h.	PROPN
gujaf-358	326	19	f.	f.	PROPN
gujaf-358	326	20	(	(	PUNCT
gujaf-358	326	21	2019	2019	NUM
gujaf-358	326	22	)	)	PUNCT
gujaf-358	326	23	.	.	PUNCT
gujaf-358	327	1	do	do	AUX
gujaf-358	327	2	institutional	institutional	ADJ
gujaf-358	327	3	investors	investor	NOUN
gujaf-358	327	4	drive	drive	VERB
gujaf-358	327	5	corporate	corporate	ADJ
gujaf-358	327	6	social	social	ADJ
gujaf-358	327	7	responsibility	responsibility	NOUN
gujaf-358	327	8	?	?	PUNCT
gujaf-358	328	1	international	international	ADJ
gujaf-358	328	2	evidence	evidence	NOUN
gujaf-358	328	3	.	.	PUNCT
gujaf-358	329	1	journal	journal	NOUN
gujaf-358	329	2	of	of	ADP
gujaf-358	329	3	financial	financial	ADJ
gujaf-358	329	4	economics	economic	NOUN
gujaf-358	329	5	,	,	PUNCT
gujaf-358	329	6	131(3	131(3	NUM
gujaf-358	329	7	)	)	PUNCT
gujaf-358	329	8	,	,	PUNCT
gujaf-358	329	9	693–714	693–714	NUM
gujaf-358	329	10	.	.	PUNCT
gujaf-358	330	1	https://doi.org/10.1016/j.jfineco.2018.08.013	https://doi.org/10.1016/j.jfineco.2018.08.013	PROPN
gujaf-358	330	2	ezeoha	ezeoha	PROPN
gujaf-358	330	3	,	,	PUNCT
gujaf-358	330	4	a.	a.	PROPN
gujaf-358	330	5	e.	e.	PROPN
gujaf-358	330	6	,	,	PUNCT
gujaf-358	330	7	udemba	udemba	PROPN
gujaf-358	330	8	,	,	PUNCT
gujaf-358	330	9	e.	e.	PROPN
gujaf-358	330	10	n.	n.	PROPN
gujaf-358	330	11	,	,	PUNCT
gujaf-358	330	12	&	&	CCONJ
gujaf-358	330	13	ijeoma	ijeoma	PROPN
gujaf-358	330	14	,	,	PUNCT
gujaf-358	330	15	n.	n.	PROPN
gujaf-358	330	16	b.	b.	PROPN
gujaf-358	330	17	(	(	PUNCT
gujaf-358	330	18	2021	2021	NUM
gujaf-358	330	19	)	)	PUNCT
gujaf-358	330	20	.	.	PUNCT
gujaf-358	331	1	corporate	corporate	ADJ
gujaf-358	331	2	governance	governance	NOUN
gujaf-358	331	3	and	and	CCONJ
gujaf-358	331	4	csr	csr	NOUN
gujaf-358	331	5	in	in	ADP
gujaf-358	331	6	nigerian	nigerian	ADJ
gujaf-358	331	7	oil	oil	NOUN
gujaf-358	331	8	firms	firm	NOUN
gujaf-358	331	9	.	.	PUNCT
gujaf-358	332	1	african	african	ADJ
gujaf-358	332	2	journal	journal	PROPN
gujaf-358	332	3	of	of	ADP
gujaf-358	332	4	economic	economic	ADJ
gujaf-358	332	5	policy	policy	NOUN
gujaf-358	332	6	,	,	PUNCT
gujaf-358	332	7	28(2	28(2	NUM
gujaf-358	332	8	)	)	PUNCT
gujaf-358	332	9	,	,	PUNCT
gujaf-358	332	10	98–112	98–112	PROPN
gujaf-358	332	11	.	.	PUNCT
gujaf-358	333	1	ezeoha	ezeoha	PROPN
gujaf-358	333	2	,	,	PUNCT
gujaf-358	333	3	a.	a.	PROPN
gujaf-358	333	4	e.	e.	PROPN
gujaf-358	333	5	,	,	PUNCT
gujaf-358	333	6	udemba	udemba	PROPN
gujaf-358	333	7	,	,	PUNCT
gujaf-358	333	8	e.	e.	PROPN
gujaf-358	333	9	n.	n.	PROPN
gujaf-358	333	10	,	,	PUNCT
gujaf-358	333	11	&	&	CCONJ
gujaf-358	333	12	ijeoma	ijeoma	PROPN
gujaf-358	333	13	,	,	PUNCT
gujaf-358	333	14	n.	n.	PROPN
gujaf-358	333	15	b.	b.	PROPN
gujaf-358	333	16	(	(	PUNCT
gujaf-358	333	17	2021	2021	NUM
gujaf-358	333	18	)	)	PUNCT
gujaf-358	333	19	.	.	PUNCT
gujaf-358	334	1	corporate	corporate	ADJ
gujaf-358	334	2	governance	governance	NOUN
gujaf-358	334	3	and	and	CCONJ
gujaf-358	334	4	csr	csr	NOUN
gujaf-358	334	5	in	in	ADP
gujaf-358	334	6	nigerian	nigerian	ADJ
gujaf-358	334	7	oil	oil	NOUN
gujaf-358	334	8	firms	firm	NOUN
gujaf-358	334	9	.	.	PUNCT
gujaf-358	335	1	african	african	ADJ
gujaf-358	335	2	journal	journal	PROPN
gujaf-358	335	3	of	of	ADP
gujaf-358	335	4	economic	economic	ADJ
gujaf-358	335	5	policy	policy	NOUN
gujaf-358	335	6	,	,	PUNCT
gujaf-358	335	7	28(2	28(2	NUM
gujaf-358	335	8	)	)	PUNCT
gujaf-358	335	9	,	,	PUNCT
gujaf-358	335	10	98–112	98–112	PROPN
gujaf-358	335	11	.	.	PUNCT
gujaf-358	336	1	febryanti	febryanti	PROPN
gujaf-358	336	2	,	,	PUNCT
gujaf-358	336	3	i.	i.	PROPN
gujaf-358	336	4	g.	g.	PROPN
gujaf-358	336	5	d.	d.	PROPN
gujaf-358	336	6	,	,	PUNCT
gujaf-358	336	7	&	&	CCONJ
gujaf-358	336	8	suhendah	suhendah	PROPN
gujaf-358	336	9	,	,	PUNCT
gujaf-358	336	10	r.	r.	PROPN
gujaf-358	336	11	(	(	PUNCT
gujaf-358	336	12	2023	2023	NUM
gujaf-358	336	13	)	)	PUNCT
gujaf-358	336	14	.	.	PUNCT
gujaf-358	337	1	the	the	DET
gujaf-358	337	2	effect	effect	NOUN
gujaf-358	337	3	of	of	ADP
gujaf-358	337	4	institutional	institutional	ADJ
gujaf-358	337	5	ownership	ownership	NOUN
gujaf-358	337	6	,	,	PUNCT
gujaf-358	337	7	foreign	foreign	ADJ
gujaf-358	337	8	ownership	ownership	NOUN
gujaf-358	337	9	,	,	PUNCT
gujaf-358	337	10	leverage	leverage	NOUN
gujaf-358	337	11	and	and	CCONJ
gujaf-358	337	12	audit	audit	NOUN
gujaf-358	337	13	firm	firm	ADJ
gujaf-358	337	14	size	size	NOUN
gujaf-358	337	15	on	on	ADP
gujaf-358	337	16	csr	csr	NOUN
gujaf-358	337	17	disclosure	disclosure	NOUN
gujaf-358	337	18	.	.	PUNCT
gujaf-358	338	1	international	international	ADJ
gujaf-358	338	2	journal	journal	PROPN
gujaf-358	338	3	of	of	ADP
gujaf-358	338	4	application	application	NOUN
gujaf-358	338	5	on	on	ADP
gujaf-358	338	6	economics	economic	NOUN
gujaf-358	338	7	and	and	CCONJ
gujaf-358	338	8	business	business	NOUN
gujaf-358	338	9	,	,	PUNCT
gujaf-358	338	10	7(1	7(1	NUM
gujaf-358	338	11	)	)	PUNCT
gujaf-358	338	12	,	,	PUNCT
gujaf-358	338	13	1–10	1–10	NOUN
gujaf-358	338	14	.	.	PUNCT
gujaf-358	339	1	https://journal.untar.ac.id/index.php/ijaeb/article/view/31822	https://journal.untar.ac.id/index.php/ijaeb/article/view/31822	PUNCT
gujaf-358	339	2	financial	financial	ADJ
gujaf-358	339	3	times	time	NOUN
gujaf-358	339	4	.	.	PUNCT
gujaf-358	340	1	(	(	PUNCT
gujaf-358	340	2	2024	2024	NUM
gujaf-358	340	3	,	,	PUNCT
gujaf-358	340	4	january	january	PROPN
gujaf-358	340	5	17	17	NUM
gujaf-358	340	6	)	)	PUNCT
gujaf-358	340	7	.	.	PUNCT
gujaf-358	341	1	big	big	ADJ
gujaf-358	341	2	oil	oil	NOUN
gujaf-358	341	3	’s	’s	PART
gujaf-358	341	4	dirty	dirty	ADJ
gujaf-358	341	5	legacy	legacy	NOUN
gujaf-358	341	6	in	in	ADP
gujaf-358	341	7	nigeria	nigeria	PROPN
gujaf-358	341	8	.	.	PUNCT
gujaf-358	342	1	https://www.ft.com/content/a9850445-50be-41e3-95f9-0238d7a0218b	https://www.ft.com/content/a9850445-50be-41e3-95f9-0238d7a0218b	PROPN
gujaf-358	342	2	gamerschlag	gamerschlag	NOUN
gujaf-358	342	3	,	,	PUNCT
gujaf-358	342	4	r.	r.	PROPN
gujaf-358	342	5	,	,	PUNCT
gujaf-358	342	6	möller	möller	NOUN
gujaf-358	342	7	,	,	PUNCT
gujaf-358	342	8	k.	k.	PROPN
gujaf-358	342	9	,	,	PUNCT
gujaf-358	342	10	&	&	CCONJ
gujaf-358	342	11	verbeeten	verbeeten	NOUN
gujaf-358	342	12	,	,	PUNCT
gujaf-358	342	13	f.	f.	PROPN
gujaf-358	342	14	(	(	PUNCT
gujaf-358	342	15	2011	2011	NUM
gujaf-358	342	16	)	)	PUNCT
gujaf-358	342	17	.	.	PUNCT
gujaf-358	343	1	determinants	determinant	NOUN
gujaf-358	343	2	of	of	ADP
gujaf-358	343	3	voluntary	voluntary	ADJ
gujaf-358	343	4	csr	csr	NOUN
gujaf-358	343	5	disclosure	disclosure	NOUN
gujaf-358	343	6	:	:	PUNCT
gujaf-358	343	7	empirical	empirical	ADJ
gujaf-358	343	8	evidence	evidence	NOUN
gujaf-358	343	9	from	from	ADP
gujaf-358	343	10	germany	germany	PROPN
gujaf-358	343	11	.	.	PUNCT
gujaf-358	344	1	review	review	NOUN
gujaf-358	344	2	of	of	ADP
gujaf-358	344	3	managerial	managerial	ADJ
gujaf-358	344	4	science	science	NOUN
gujaf-358	344	5	,	,	PUNCT
gujaf-358	344	6	5(2–3	5(2–3	PROPN
gujaf-358	344	7	)	)	PUNCT
gujaf-358	344	8	,	,	PUNCT
gujaf-358	344	9	233–262	233–262	NUM
gujaf-358	344	10	.	.	PUNCT
gujaf-358	344	11	https://doi.org/10.1007/s11846-010-0052-3	https://doi.org/10.1007/s11846-010-0052-3	NUM
gujaf-358	344	12	guo	guo	PROPN
gujaf-358	344	13	,	,	PUNCT
gujaf-358	344	14	m.	m.	NOUN
gujaf-358	344	15	,	,	PUNCT
gujaf-358	344	16	&	&	CCONJ
gujaf-358	344	17	zheng	zheng	PROPN
gujaf-358	344	18	,	,	PUNCT
gujaf-358	344	19	y.	y.	PROPN
gujaf-358	344	20	(	(	PUNCT
gujaf-358	344	21	2021	2021	NUM
gujaf-358	344	22	)	)	PUNCT
gujaf-358	344	23	.	.	PUNCT
gujaf-358	345	1	the	the	DET
gujaf-358	345	2	ownership	ownership	NOUN
gujaf-358	345	3	structure	structure	NOUN
gujaf-358	345	4	,	,	PUNCT
gujaf-358	345	5	and	and	CCONJ
gujaf-358	345	6	the	the	DET
gujaf-358	345	7	environmental	environmental	ADJ
gujaf-358	345	8	,	,	PUNCT
gujaf-358	345	9	social	social	ADJ
gujaf-358	345	10	,	,	PUNCT
gujaf-358	345	11	and	and	CCONJ
gujaf-358	345	12	governance	governance	NOUN
gujaf-358	345	13	(	(	PUNCT
gujaf-358	345	14	esg	esg	NOUN
gujaf-358	345	15	)	)	PUNCT
gujaf-358	345	16	disclosure	disclosure	NOUN
gujaf-358	345	17	,	,	PUNCT
gujaf-358	345	18	firm	firm	ADJ
gujaf-358	345	19	value	value	NOUN
gujaf-358	345	20	and	and	CCONJ
gujaf-358	345	21	firm	firm	ADJ
gujaf-358	345	22	performance	performance	NOUN
gujaf-358	345	23	:	:	PUNCT
gujaf-358	345	24	the	the	DET
gujaf-358	345	25	audit	audit	NOUN
gujaf-358	345	26	committee	committee	NOUN
gujaf-358	345	27	as	as	ADP
gujaf-358	345	28	moderating	moderate	VERB
gujaf-358	345	29	variable	variable	ADJ
gujaf-358	345	30	.	.	PUNCT
gujaf-358	346	1	economies	economy	NOUN
gujaf-358	346	2	,	,	PUNCT
gujaf-358	346	3	10(12	10(12	NUM
gujaf-358	346	4	)	)	PUNCT
gujaf-358	346	5	,	,	PUNCT
gujaf-358	346	6	314	314	NUM
gujaf-358	346	7	.	.	PUNCT
gujaf-358	347	1	https://doi.org/10.3390/economies10120314	https://doi.org/10.3390/economies10120314	NOUN
gujaf-358	347	2	ijeoma	ijeoma	NOUN
gujaf-358	347	3	,	,	PUNCT
gujaf-358	347	4	n.	n.	PROPN
gujaf-358	347	5	b.	b.	PROPN
gujaf-358	347	6	,	,	PUNCT
gujaf-358	347	7	&	&	CCONJ
gujaf-358	347	8	olayinka	olayinka	PROPN
gujaf-358	347	9	,	,	PUNCT
gujaf-358	347	10	m.	m.	NOUN
gujaf-358	347	11	o.	o.	PROPN
gujaf-358	347	12	(	(	PUNCT
gujaf-358	347	13	2021	2021	NUM
gujaf-358	347	14	)	)	PUNCT
gujaf-358	347	15	.	.	PUNCT
gujaf-358	348	1	foreign	foreign	ADJ
gujaf-358	348	2	ownership	ownership	NOUN
gujaf-358	348	3	and	and	CCONJ
gujaf-358	348	4	csr	csr	X
gujaf-358	348	5	in	in	ADP
gujaf-358	348	6	nigeria	nigeria	PROPN
gujaf-358	348	7	.	.	PUNCT
gujaf-358	349	1	global	global	ADJ
gujaf-358	349	2	journal	journal	PROPN
gujaf-358	349	3	of	of	ADP
gujaf-358	349	4	management	management	NOUN
gujaf-358	349	5	and	and	CCONJ
gujaf-358	349	6	business	business	NOUN
gujaf-358	349	7	research	research	NOUN
gujaf-358	349	8	,	,	PUNCT
gujaf-358	349	9	21(7	21(7	NOUN
gujaf-358	349	10	)	)	PUNCT
gujaf-358	349	11	,	,	PUNCT
gujaf-358	349	12	53–65	53–65	NUM
gujaf-358	349	13	.	.	PUNCT
gujaf-358	349	14	ijeoma	ijeoma	NOUN
gujaf-358	349	15	,	,	PUNCT
gujaf-358	349	16	n.	n.	PROPN
gujaf-358	349	17	b.	b.	PROPN
gujaf-358	349	18	,	,	PUNCT
gujaf-358	349	19	&	&	CCONJ
gujaf-358	349	20	olayinka	olayinka	PROPN
gujaf-358	349	21	,	,	PUNCT
gujaf-358	349	22	m.	m.	NOUN
gujaf-358	349	23	o.	o.	PROPN
gujaf-358	349	24	(	(	PUNCT
gujaf-358	349	25	2021	2021	NUM
gujaf-358	349	26	)	)	PUNCT
gujaf-358	349	27	.	.	PUNCT
gujaf-358	350	1	foreign	foreign	ADJ
gujaf-358	350	2	ownership	ownership	NOUN
gujaf-358	350	3	and	and	CCONJ
gujaf-358	350	4	csr	csr	X
gujaf-358	350	5	in	in	ADP
gujaf-358	350	6	nigeria	nigeria	PROPN
gujaf-358	350	7	.	.	PUNCT
gujaf-358	351	1	global	global	ADJ
gujaf-358	351	2	journal	journal	PROPN
gujaf-358	351	3	of	of	ADP
gujaf-358	351	4	management	management	NOUN
gujaf-358	351	5	and	and	CCONJ
gujaf-358	351	6	business	business	NOUN
gujaf-358	351	7	research	research	NOUN
gujaf-358	351	8	,	,	PUNCT
gujaf-358	351	9	21(7	21(7	NOUN
gujaf-358	351	10	)	)	PUNCT
gujaf-358	351	11	,	,	PUNCT
gujaf-358	351	12	53–65	53–65	NUM
gujaf-358	351	13	.	.	PUNCT
gujaf-358	352	1	lawal	lawal	PROPN
gujaf-358	352	2	,	,	PUNCT
gujaf-358	352	3	s.	s.	PROPN
gujaf-358	352	4	(	(	PUNCT
gujaf-358	352	5	2021	2021	NUM
gujaf-358	352	6	)	)	PUNCT
gujaf-358	352	7	.	.	PUNCT
gujaf-358	353	1	institutional	institutional	ADJ
gujaf-358	353	2	shareholding	shareholding	NOUN
gujaf-358	353	3	and	and	CCONJ
gujaf-358	353	4	audit	audit	NOUN
gujaf-358	353	5	quality	quality	NOUN
gujaf-358	353	6	reporting	reporting	NOUN
gujaf-358	353	7	of	of	ADP
gujaf-358	353	8	listed	list	VERB
gujaf-358	353	9	oil	oil	NOUN
gujaf-358	353	10	and	and	CCONJ
gujaf-358	353	11	gas	gas	NOUN
gujaf-358	353	12	companies	company	NOUN
gujaf-358	353	13	in	in	ADP
gujaf-358	353	14	nigeria	nigeria	PROPN
gujaf-358	353	15	.	.	PUNCT
gujaf-358	354	1	umyu	umyu	PROPN
gujaf-358	354	2	journal	journal	PROPN
gujaf-358	354	3	of	of	ADP
gujaf-358	354	4	accounting	accounting	NOUN
gujaf-358	354	5	and	and	CCONJ
gujaf-358	354	6	finance	finance	NOUN
gujaf-358	354	7	research	research	NOUN
gujaf-358	354	8	,	,	PUNCT
gujaf-358	354	9	1(1	1(1	NUM
gujaf-358	354	10	)	)	PUNCT
gujaf-358	354	11	,	,	PUNCT
gujaf-358	354	12	1	1	NUM
gujaf-358	354	13	–	–	PUNCT
gujaf-358	354	14	15	15	NUM
gujaf-358	354	15	.	.	PUNCT
gujaf-358	355	1	https://doi.org/10.61143/umyu-jafr.1(1)2021.003	https://doi.org/10.61143/umyu-jafr.1(1)2021.003	PROPN
gujaf-358	355	2	gusau	gusau	PROPN
gujaf-358	355	3	journal	journal	NOUN
gujaf-358	355	4	of	of	ADP
gujaf-358	355	5	accounting	accounting	NOUN
gujaf-358	355	6	and	and	CCONJ
gujaf-358	355	7	finance	finance	NOUN
gujaf-358	355	8	,	,	PUNCT
gujaf-358	355	9	vol	vol	NOUN
gujaf-358	355	10	.	.	PROPN
gujaf-358	355	11	5	5	NUM
gujaf-358	355	12	,	,	PUNCT
gujaf-358	355	13	issue	issue	NOUN
gujaf-358	355	14	2	2	NUM
gujaf-358	355	15	,	,	PUNCT
gujaf-358	355	16	october	october	PROPN
gujaf-358	355	17	,	,	PUNCT
gujaf-358	355	18	2024	2024	NUM
gujaf-358	355	19	425	425	NUM
gujaf-358	355	20	li	li	PROPN
gujaf-358	355	21	,	,	PUNCT
gujaf-358	355	22	d.	d.	PROPN
gujaf-358	355	23	,	,	PUNCT
gujaf-358	355	24	&	&	CCONJ
gujaf-358	355	25	zhang	zhang	PROPN
gujaf-358	355	26	,	,	PUNCT
gujaf-358	355	27	l.	l.	PROPN
gujaf-358	355	28	(	(	PUNCT
gujaf-358	355	29	2010	2010	NUM
gujaf-358	355	30	)	)	PUNCT
gujaf-358	355	31	.	.	PUNCT
gujaf-358	356	1	does	do	AUX
gujaf-358	356	2	bank	bank	NOUN
gujaf-358	356	3	competition	competition	NOUN
gujaf-358	356	4	affect	affect	VERB
gujaf-358	356	5	bank	bank	NOUN
gujaf-358	356	6	risk	risk	NOUN
gujaf-358	356	7	-	-	PUNCT
gujaf-358	356	8	taking	taking	NOUN
gujaf-358	356	9	?	?	PUNCT
gujaf-358	357	1	evidence	evidence	NOUN
gujaf-358	357	2	from	from	ADP
gujaf-358	357	3	china	china	PROPN
gujaf-358	357	4	.	.	PUNCT
gujaf-358	358	1	journal	journal	PROPN
gujaf-358	358	2	of	of	ADP
gujaf-358	358	3	financial	financial	ADJ
gujaf-358	358	4	research	research	NOUN
gujaf-358	358	5	,	,	PUNCT
gujaf-358	358	6	12(1	12(1	NUM
gujaf-358	358	7	)	)	PUNCT
gujaf-358	358	8	,	,	PUNCT
gujaf-358	358	9	1–15	1–15	PROPN
gujaf-358	358	10	.	.	PUNCT
gujaf-358	358	11	masud	masud	PROPN
gujaf-358	358	12	,	,	PUNCT
gujaf-358	358	13	m.	m.	NOUN
gujaf-358	358	14	a.	a.	PROPN
gujaf-358	358	15	k.	k.	PROPN
gujaf-358	358	16	,	,	PUNCT
gujaf-358	358	17	hossain	hossain	PROPN
gujaf-358	358	18	,	,	PUNCT
gujaf-358	358	19	m.	m.	NOUN
gujaf-358	358	20	s.	s.	PROPN
gujaf-358	358	21	,	,	PUNCT
gujaf-358	358	22	&	&	CCONJ
gujaf-358	358	23	kim	kim	PROPN
gujaf-358	358	24	,	,	PUNCT
gujaf-358	358	25	j.	j.	PROPN
gujaf-358	358	26	d.	d.	PROPN
gujaf-358	358	27	(	(	PUNCT
gujaf-358	358	28	2018	2018	NUM
gujaf-358	358	29	)	)	PUNCT
gujaf-358	358	30	.	.	PUNCT
gujaf-358	358	31	is	be	AUX
gujaf-358	358	32	green	green	ADJ
gujaf-358	358	33	regulation	regulation	NOUN
gujaf-358	358	34	effective	effective	ADJ
gujaf-358	358	35	or	or	CCONJ
gujaf-358	358	36	a	a	DET
gujaf-358	358	37	failure	failure	NOUN
gujaf-358	358	38	:	:	PUNCT
gujaf-358	358	39	comparative	comparative	ADJ
gujaf-358	358	40	analysis	analysis	NOUN
gujaf-358	358	41	between	between	ADP
gujaf-358	358	42	bangladesh	bangladesh	PROPN
gujaf-358	358	43	bank	bank	PROPN
gujaf-358	358	44	(	(	PUNCT
gujaf-358	358	45	bb	bb	NOUN
gujaf-358	358	46	)	)	PUNCT
gujaf-358	358	47	green	green	ADJ
gujaf-358	358	48	guidelines	guideline	NOUN
gujaf-358	358	49	and	and	CCONJ
gujaf-358	358	50	global	global	ADJ
gujaf-358	358	51	reporting	reporting	NOUN
gujaf-358	358	52	initiative	initiative	NOUN
gujaf-358	358	53	guidelines	guideline	NOUN
gujaf-358	358	54	.	.	PUNCT
gujaf-358	359	1	sustainability	sustainability	NOUN
gujaf-358	359	2	,	,	PUNCT
gujaf-358	359	3	10(5	10(5	NUM
gujaf-358	359	4	)	)	PUNCT
gujaf-358	359	5	,	,	PUNCT
gujaf-358	359	6	1267	1267	NUM
gujaf-358	359	7	.	.	PUNCT
gujaf-358	360	1	https://doi.org/10.3390/su10051267	https://doi.org/10.3390/su10051267	PRON
gujaf-358	360	2	nurleni	nurleni	NOUN
gujaf-358	360	3	,	,	PUNCT
gujaf-358	360	4	n.	n.	NOUN
gujaf-358	360	5	,	,	PUNCT
gujaf-358	360	6	bandang	bandang	PROPN
gujaf-358	360	7	,	,	PUNCT
gujaf-358	360	8	a.	a.	NOUN
gujaf-358	360	9	,	,	PUNCT
gujaf-358	360	10	darmawati	darmawati	PROPN
gujaf-358	360	11	,	,	PUNCT
gujaf-358	360	12	d.	d.	PROPN
gujaf-358	360	13	,	,	PUNCT
gujaf-358	360	14	&	&	CCONJ
gujaf-358	360	15	amiruddin	amiruddin	PROPN
gujaf-358	360	16	,	,	PUNCT
gujaf-358	360	17	a.	a.	NOUN
gujaf-358	360	18	(	(	PUNCT
gujaf-358	360	19	2018	2018	NUM
gujaf-358	360	20	)	)	PUNCT
gujaf-358	360	21	.	.	PUNCT
gujaf-358	361	1	the	the	DET
gujaf-358	361	2	effect	effect	NOUN
gujaf-358	361	3	of	of	ADP
gujaf-358	361	4	managerial	managerial	ADJ
gujaf-358	361	5	and	and	CCONJ
gujaf-358	361	6	institutional	institutional	ADJ
gujaf-358	361	7	ownership	ownership	NOUN
gujaf-358	361	8	on	on	ADP
gujaf-358	361	9	corporate	corporate	ADJ
gujaf-358	361	10	social	social	ADJ
gujaf-358	361	11	responsibility	responsibility	NOUN
gujaf-358	361	12	disclosure	disclosure	NOUN
gujaf-358	361	13	.	.	PUNCT
gujaf-358	362	1	international	international	ADJ
gujaf-358	362	2	journal	journal	PROPN
gujaf-358	362	3	of	of	ADP
gujaf-358	362	4	law	law	NOUN
gujaf-358	362	5	and	and	CCONJ
gujaf-358	362	6	management	management	NOUN
gujaf-358	362	7	,	,	PUNCT
gujaf-358	362	8	60(4	60(4	NUM
gujaf-358	362	9	)	)	PUNCT
gujaf-358	362	10	,	,	PUNCT
gujaf-358	362	11	979–987	979–987	NUM
gujaf-358	362	12	.	.	PUNCT
gujaf-358	363	1	https://doi.org/10.1108/ijlma-03	https://doi.org/10.1108/ijlma-03	PROPN
gujaf-358	363	2	2017	2017	NUM
gujaf-358	363	3	-	-	PUNCT
gujaf-358	363	4	0078	0078	NUM
gujaf-358	363	5	nwagbara	nwagbara	NOUN
gujaf-358	363	6	,	,	PUNCT
gujaf-358	363	7	u.	u.	PROPN
gujaf-358	363	8	,	,	PUNCT
gujaf-358	363	9	&	&	CCONJ
gujaf-358	363	10	kalagbor	kalagbor	NOUN
gujaf-358	363	11	,	,	PUNCT
gujaf-358	363	12	a.	a.	NOUN
gujaf-358	363	13	(	(	PUNCT
gujaf-358	363	14	2021	2021	NUM
gujaf-358	363	15	)	)	PUNCT
gujaf-358	363	16	.	.	PUNCT
gujaf-358	364	1	institutional	institutional	ADJ
gujaf-358	364	2	pressures	pressure	NOUN
gujaf-358	364	3	and	and	CCONJ
gujaf-358	364	4	csr	csr	NOUN
gujaf-358	364	5	reporting	reporting	NOUN
gujaf-358	364	6	pattern	pattern	NOUN
gujaf-358	364	7	:	:	PUNCT
gujaf-358	364	8	focus	focus	VERB
gujaf-358	364	9	on	on	ADP
gujaf-358	364	10	nigeria	nigeria	PROPN
gujaf-358	364	11	’s	’s	PART
gujaf-358	364	12	oil	oil	NOUN
gujaf-358	364	13	industry	industry	NOUN
gujaf-358	364	14	.	.	PUNCT
gujaf-358	365	1	in	in	ADP
gujaf-358	365	2	s.	s.	PROPN
gujaf-358	365	3	vertigans	vertigans	PROPN
gujaf-358	365	4	&	&	CCONJ
gujaf-358	365	5	s.	s.	PROPN
gujaf-358	365	6	o.	o.	PROPN
gujaf-358	365	7	idowu	idowu	PROPN
gujaf-358	365	8	(	(	PUNCT
gujaf-358	365	9	eds	ed	NOUN
gujaf-358	365	10	.	.	PUNCT
gujaf-358	365	11	)	)	PUNCT
gujaf-358	365	12	,	,	PUNCT
gujaf-358	365	13	global	global	ADJ
gujaf-358	365	14	challenges	challenge	NOUN
gujaf-358	365	15	to	to	ADP
gujaf-358	365	16	csr	csr	X
gujaf-358	365	17	and	and	CCONJ
gujaf-358	365	18	sustainable	sustainable	ADJ
gujaf-358	365	19	development	development	NOUN
gujaf-358	365	20	(	(	PUNCT
gujaf-358	365	21	pp	pp	ADJ
gujaf-358	365	22	.	.	PUNCT
gujaf-358	365	23	249–269	249–269	NUM
gujaf-358	365	24	)	)	PUNCT
gujaf-358	365	25	.	.	PUNCT
gujaf-358	366	1	springer	springer	NOUN
gujaf-358	366	2	.	.	PUNCT
gujaf-358	367	1	https://doi.org/10.1007/9783-030-62501-6_12	https://doi.org/10.1007/9783-030-62501-6_12	PROPN
gujaf-358	367	2	nwobu	nwobu	PROPN
gujaf-358	367	3	,	,	PUNCT
gujaf-358	367	4	o.	o.	INTJ
gujaf-358	367	5	(	(	PUNCT
gujaf-358	367	6	2023	2023	NUM
gujaf-358	367	7	)	)	PUNCT
gujaf-358	367	8	.	.	PUNCT
gujaf-358	368	1	corporate	corporate	ADJ
gujaf-358	368	2	ownership	ownership	NOUN
gujaf-358	368	3	structure	structure	NOUN
gujaf-358	368	4	and	and	CCONJ
gujaf-358	368	5	csr	csr	NOUN
gujaf-358	368	6	engagement	engagement	NOUN
gujaf-358	368	7	in	in	ADP
gujaf-358	368	8	africa	africa	PROPN
gujaf-358	368	9	.	.	PUNCT
gujaf-358	369	1	international	international	ADJ
gujaf-358	369	2	journal	journal	PROPN
gujaf-358	369	3	of	of	ADP
gujaf-358	369	4	accounting	accounting	NOUN
gujaf-358	369	5	and	and	CCONJ
gujaf-358	369	6	finance	finance	NOUN
gujaf-358	369	7	,	,	PUNCT
gujaf-358	369	8	15(1	15(1	NUM
gujaf-358	369	9	)	)	PUNCT
gujaf-358	369	10	,	,	PUNCT
gujaf-358	369	11	1–18	1–18	NUM
gujaf-358	369	12	.	.	PUNCT
gujaf-358	370	1	odera	odera	PROPN
gujaf-358	370	2	,	,	PUNCT
gujaf-358	370	3	o.	o.	PROPN
gujaf-358	370	4	,	,	PUNCT
gujaf-358	370	5	james	james	PROPN
gujaf-358	370	6	,	,	PUNCT
gujaf-358	370	7	k.	k.	PROPN
gujaf-358	370	8	,	,	PUNCT
gujaf-358	370	9	scott	scott	PROPN
gujaf-358	370	10	,	,	PUNCT
gujaf-358	370	11	a.	a.	PROPN
gujaf-358	370	12	,	,	PUNCT
gujaf-358	370	13	&	&	CCONJ
gujaf-358	370	14	gow	gow	PROPN
gujaf-358	370	15	,	,	PUNCT
gujaf-358	370	16	j.	j.	PROPN
gujaf-358	370	17	(	(	PUNCT
gujaf-358	370	18	2020	2020	NUM
gujaf-358	370	19	)	)	PUNCT
gujaf-358	370	20	.	.	PUNCT
gujaf-358	371	1	corporate	corporate	ADJ
gujaf-358	371	2	social	social	ADJ
gujaf-358	371	3	responsibility	responsibility	NOUN
gujaf-358	371	4	reporting	reporting	NOUN
gujaf-358	371	5	of	of	ADP
gujaf-358	371	6	international	international	ADJ
gujaf-358	371	7	oil	oil	NOUN
gujaf-358	371	8	companies	company	NOUN
gujaf-358	371	9	in	in	ADP
gujaf-358	371	10	nigeria	nigeria	PROPN
gujaf-358	371	11	:	:	PUNCT
gujaf-358	371	12	an	an	DET
gujaf-358	371	13	historical	historical	ADJ
gujaf-358	371	14	materialism	materialism	NOUN
gujaf-358	371	15	analysis	analysis	NOUN
gujaf-358	371	16	.	.	PUNCT
gujaf-358	372	1	international	international	ADJ
gujaf-358	372	2	journal	journal	PROPN
gujaf-358	372	3	of	of	ADP
gujaf-358	372	4	ethics	ethic	NOUN
gujaf-358	372	5	and	and	CCONJ
gujaf-358	372	6	systems	system	NOUN
gujaf-358	372	7	,	,	PUNCT
gujaf-358	372	8	36(1	36(1	NUM
gujaf-358	372	9	)	)	PUNCT
gujaf-358	372	10	,	,	PUNCT
gujaf-358	372	11	131–146	131–146	NUM
gujaf-358	372	12	.	.	PUNCT
gujaf-358	373	1	https://doi.org/10.1108/ijoes-04	https://doi.org/10.1108/ijoes-04	PROPN
gujaf-358	373	2	2019	2019	NUM
gujaf-358	373	3	-	-	SYM
gujaf-358	373	4	0071	0071	NUM
gujaf-358	373	5	oyerogba	oyerogba	NOUN
gujaf-358	373	6	,	,	PUNCT
gujaf-358	373	7	e.	e.	PROPN
gujaf-358	373	8	o.	o.	PROPN
gujaf-358	373	9	,	,	PUNCT
gujaf-358	373	10	olugbenro	olugbenro	PROPN
gujaf-358	373	11	,	,	PUNCT
gujaf-358	373	12	s.	s.	PROPN
gujaf-358	373	13	k.	k.	PROPN
gujaf-358	373	14	,	,	PUNCT
gujaf-358	373	15	omojola	omojola	PROPN
gujaf-358	373	16	,	,	PUNCT
gujaf-358	373	17	s.	s.	PROPN
gujaf-358	373	18	o.	o.	PROPN
gujaf-358	373	19	,	,	PUNCT
gujaf-358	373	20	wright	wright	PROPN
gujaf-358	373	21	,	,	PUNCT
gujaf-358	373	22	o.	o.	PROPN
gujaf-358	373	23	,	,	PUNCT
gujaf-358	373	24	&	&	CCONJ
gujaf-358	373	25	adegbie	adegbie	PROPN
gujaf-358	373	26	,	,	PUNCT
gujaf-358	373	27	f.	f.	PROPN
gujaf-358	373	28	f.	f.	PROPN
gujaf-358	373	29	(	(	PUNCT
gujaf-358	373	30	2023	2023	NUM
gujaf-358	373	31	)	)	PUNCT
gujaf-358	373	32	.	.	PUNCT
gujaf-358	374	1	ownership	ownership	NOUN
gujaf-358	374	2	structure	structure	NOUN
gujaf-358	374	3	and	and	CCONJ
gujaf-358	374	4	corporate	corporate	ADJ
gujaf-358	374	5	social	social	ADJ
gujaf-358	374	6	responsibility	responsibility	NOUN
gujaf-358	374	7	disclosure	disclosure	NOUN
gujaf-358	374	8	of	of	ADP
gujaf-358	374	9	listed	list	VERB
gujaf-358	374	10	oil	oil	NOUN
gujaf-358	374	11	and	and	CCONJ
gujaf-358	374	12	gas	gas	NOUN
gujaf-358	374	13	firms	firm	NOUN
gujaf-358	374	14	in	in	ADP
gujaf-358	374	15	nigeria	nigeria	PROPN
gujaf-358	374	16	.	.	PUNCT
gujaf-358	375	1	journal	journal	PROPN
gujaf-358	375	2	of	of	ADP
gujaf-358	375	3	accounting	accounting	NOUN
gujaf-358	375	4	and	and	CCONJ
gujaf-358	375	5	financial	financial	ADJ
gujaf-358	375	6	management	management	NOUN
gujaf-358	375	7	,	,	PUNCT
gujaf-358	375	8	9(2	9(2	NUM
gujaf-358	375	9	)	)	PUNCT
gujaf-358	375	10	,	,	PUNCT
gujaf-358	375	11	45–60	45–60	PROPN
gujaf-358	375	12	.	.	PUNCT
gujaf-358	376	1	https://doi.org/10.5281/zenodo.8283162	https://doi.org/10.5281/zenodo.8283162	PROPN
gujaf-358	376	2	reverte	reverte	PROPN
gujaf-358	376	3	,	,	PUNCT
gujaf-358	376	4	c.	c.	PROPN
gujaf-358	376	5	(	(	PUNCT
gujaf-358	376	6	2009	2009	NUM
gujaf-358	376	7	)	)	PUNCT
gujaf-358	376	8	.	.	PUNCT
gujaf-358	377	1	determinants	determinant	NOUN
gujaf-358	377	2	of	of	ADP
gujaf-358	377	3	corporate	corporate	ADJ
gujaf-358	377	4	social	social	ADJ
gujaf-358	377	5	responsibility	responsibility	NOUN
gujaf-358	377	6	disclosure	disclosure	NOUN
gujaf-358	377	7	ratings	rating	NOUN
gujaf-358	377	8	by	by	ADP
gujaf-358	377	9	spanish	spanish	ADJ
gujaf-358	377	10	listed	list	VERB
gujaf-358	377	11	firms	firm	NOUN
gujaf-358	377	12	.	.	PUNCT
gujaf-358	378	1	journal	journal	PROPN
gujaf-358	378	2	of	of	ADP
gujaf-358	378	3	business	business	NOUN
gujaf-358	378	4	ethics	ethic	NOUN
gujaf-358	378	5	,	,	PUNCT
gujaf-358	378	6	88(2	88(2	NUM
gujaf-358	378	7	)	)	PUNCT
gujaf-358	378	8	,	,	PUNCT
gujaf-358	378	9	351–366	351–366	NUM
gujaf-358	378	10	.	.	PUNCT
gujaf-358	379	1	https://doi.org/10.1007/s10551-008-9968-9	https://doi.org/10.1007/s10551-008-9968-9	PROPN
gujaf-358	379	2	yusuf	yusuf	PROPN
gujaf-358	379	3	,	,	PUNCT
gujaf-358	379	4	m.	m.	NOUN
gujaf-358	379	5	t.	t.	PROPN
gujaf-358	379	6	,	,	PUNCT
gujaf-358	379	7	&	&	CCONJ
gujaf-358	379	8	dandago	dandago	PROPN
gujaf-358	379	9	,	,	PUNCT
gujaf-358	379	10	k.	k.	PROPN
gujaf-358	379	11	i.	i.	PROPN
gujaf-358	379	12	(	(	PUNCT
gujaf-358	379	13	2023	2023	NUM
gujaf-358	379	14	)	)	PUNCT
gujaf-358	379	15	.	.	PUNCT
gujaf-358	380	1	the	the	DET
gujaf-358	380	2	effect	effect	NOUN
gujaf-358	380	3	of	of	ADP
gujaf-358	380	4	managerial	managerial	ADJ
gujaf-358	380	5	ownership	ownership	NOUN
gujaf-358	380	6	on	on	ADP
gujaf-358	380	7	corporate	corporate	ADJ
gujaf-358	380	8	social	social	ADJ
gujaf-358	380	9	responsibility	responsibility	NOUN
gujaf-358	380	10	disclosure	disclosure	NOUN
gujaf-358	380	11	of	of	ADP
gujaf-358	380	12	listed	list	VERB
gujaf-358	380	13	non	non	ADJ
gujaf-358	380	14	-	-	ADJ
gujaf-358	380	15	financial	financial	ADJ
gujaf-358	380	16	companies	company	NOUN
gujaf-358	380	17	in	in	ADP
gujaf-358	380	18	nigeria	nigeria	PROPN
gujaf-358	380	19	.	.	PUNCT
gujaf-358	381	1	international	international	ADJ
gujaf-358	381	2	journal	journal	PROPN
gujaf-358	381	3	of	of	ADP
gujaf-358	381	4	accounting	accounting	NOUN
gujaf-358	381	5	and	and	CCONJ
gujaf-358	381	6	financial	financial	ADJ
gujaf-358	381	7	reporting	reporting	NOUN
gujaf-358	381	8	,	,	PUNCT
gujaf-358	381	9	13(1	13(1	NUM
gujaf-358	381	10	)	)	PUNCT
gujaf-358	381	11	,	,	PUNCT
gujaf-358	381	12	234–251	234–251	NUM
gujaf-358	381	13	.	.	PUNCT
gujaf-358	381	14	https://doi.org/10.5296/ijafr.v13i1.20725	https://doi.org/10.5296/ijafr.v13i1.20725	PUNCT