id	sid	tid	token	lemma	pos
gujaf-380	1	1	microsoft	microsoft	PROPN
gujaf-380	1	2	word	word	PROPN
gujaf-380	1	3	fk	fk	INTJ
gujaf-380	1	4	to	to	ADP
gujaf-380	1	5	mr	mr	PROPN
gujaf-380	1	6	hassan	hassan	PROPN
gujaf-380	1	7	6	6	NUM
gujaf-380	1	8	1	1	NUM
gujaf-380	1	9	gusau	gusau	ADJ
gujaf-380	1	10	journal	journal	NOUN
gujaf-380	1	11	of	of	ADP
gujaf-380	1	12	accounting	accounting	NOUN
gujaf-380	1	13	and	and	CCONJ
gujaf-380	1	14	finance	finance	NOUN
gujaf-380	1	15	,	,	PUNCT
gujaf-380	1	16	vol.6	vol.6	PROPN
gujaf-380	1	17	,	,	PUNCT
gujaf-380	1	18	issue	issue	NOUN
gujaf-380	1	19	1	1	NUM
gujaf-380	1	20	,	,	PUNCT
gujaf-380	1	21	april	april	PROPN
gujaf-380	1	22	,	,	PUNCT
gujaf-380	1	23	2025	2025	NUM
gujaf-380	1	24	219	219	NUM
gujaf-380	1	25	the	the	DET
gujaf-380	1	26	moderating	moderate	VERB
gujaf-380	1	27	effect	effect	NOUN
gujaf-380	1	28	of	of	ADP
gujaf-380	1	29	board	board	NOUN
gujaf-380	1	30	independence	independence	NOUN
gujaf-380	1	31	on	on	ADP
gujaf-380	1	32	firm	firm	ADJ
gujaf-380	1	33	attributes	attribute	NOUN
gujaf-380	1	34	of	of	ADP
gujaf-380	1	35	corporate	corporate	ADJ
gujaf-380	1	36	environmental	environmental	ADJ
gujaf-380	1	37	accounting	accounting	NOUN
gujaf-380	1	38	disclosure	disclosure	NOUN
gujaf-380	1	39	of	of	ADP
gujaf-380	1	40	listed	list	VERB
gujaf-380	1	41	oil	oil	NOUN
gujaf-380	1	42	and	and	CCONJ
gujaf-380	1	43	gas	gas	NOUN
gujaf-380	1	44	firms	firm	NOUN
gujaf-380	1	45	in	in	ADP
gujaf-380	1	46	nigeria	nigeria	PROPN
gujaf-380	1	47	ahmad	ahmad	PROPN
gujaf-380	1	48	,	,	PUNCT
gujaf-380	1	49	alhaji	alhaji	NOUN
gujaf-380	1	50	zubairu	zubairu	NOUN
gujaf-380	1	51	,	,	PUNCT
gujaf-380	1	52	adamu	adamu	PROPN
gujaf-380	1	53	adamu	adamu	PROPN
gujaf-380	1	54	idris	idris	PROPN
gujaf-380	1	55	,	,	PUNCT
gujaf-380	1	56	ismaila	ismaila	PROPN
gujaf-380	1	57	yusuf	yusuf	PROPN
gujaf-380	1	58	department	department	PROPN
gujaf-380	1	59	of	of	ADP
gujaf-380	1	60	accounting	accounting	PROPN
gujaf-380	1	61	,	,	PUNCT
gujaf-380	1	62	federal	federal	ADJ
gujaf-380	1	63	university	university	NOUN
gujaf-380	1	64	dutsin	dutsin	PROPN
gujaf-380	1	65	-	-	PUNCT
gujaf-380	1	66	ma	ma	PROPN
gujaf-380	1	67	*	*	PUNCT
gujaf-380	1	68	corresponding	correspond	VERB
gujaf-380	1	69	email	email	NOUN
gujaf-380	1	70	:	:	PUNCT
gujaf-380	1	71	ahmadjahun123@gmail.com	ahmadjahun123@gmail.com	X
gujaf-380	2	1	https://doi.org/10.57233/gujaf.v6i1.15	https://doi.org/10.57233/gujaf.v6i1.15	INTJ
gujaf-380	2	2	abstract	abstract	ADJ
gujaf-380	2	3	this	this	DET
gujaf-380	2	4	study	study	NOUN
gujaf-380	2	5	examines	examine	VERB
gujaf-380	2	6	the	the	DET
gujaf-380	2	7	firm	firm	ADJ
gujaf-380	2	8	attributes	attribute	NOUN
gujaf-380	2	9	of	of	ADP
gujaf-380	2	10	corporate	corporate	ADJ
gujaf-380	2	11	environmental	environmental	ADJ
gujaf-380	2	12	accounting	accounting	NOUN
gujaf-380	2	13	disclosure	disclosure	NOUN
gujaf-380	2	14	(	(	PUNCT
gujaf-380	2	15	cead	cead	PROPN
gujaf-380	2	16	)	)	PUNCT
gujaf-380	2	17	of	of	ADP
gujaf-380	2	18	listed	list	VERB
gujaf-380	2	19	oil	oil	NOUN
gujaf-380	2	20	and	and	CCONJ
gujaf-380	2	21	gas	gas	NOUN
gujaf-380	2	22	firms	firm	NOUN
gujaf-380	2	23	in	in	ADP
gujaf-380	2	24	nigeria	nigeria	PROPN
gujaf-380	2	25	:	:	PUNCT
gujaf-380	2	26	a	a	DET
gujaf-380	2	27	moderating	moderate	VERB
gujaf-380	2	28	effect	effect	NOUN
gujaf-380	2	29	of	of	ADP
gujaf-380	2	30	board	board	NOUN
gujaf-380	2	31	independence	independence	NOUN
gujaf-380	2	32	.	.	PUNCT
gujaf-380	3	1	to	to	PART
gujaf-380	3	2	achieve	achieve	VERB
gujaf-380	3	3	this	this	PRON
gujaf-380	3	4	,	,	PUNCT
gujaf-380	3	5	panel	panel	NOUN
gujaf-380	3	6	data	datum	NOUN
gujaf-380	3	7	were	be	AUX
gujaf-380	3	8	extracted	extract	VERB
gujaf-380	3	9	and	and	CCONJ
gujaf-380	3	10	used	use	VERB
gujaf-380	3	11	from	from	ADP
gujaf-380	3	12	the	the	DET
gujaf-380	3	13	annual	annual	ADJ
gujaf-380	3	14	reports	report	NOUN
gujaf-380	3	15	and	and	CCONJ
gujaf-380	3	16	accounts	account	NOUN
gujaf-380	3	17	of	of	ADP
gujaf-380	3	18	twelve	twelve	NUM
gujaf-380	3	19	(	(	PUNCT
gujaf-380	3	20	12	12	NUM
gujaf-380	3	21	)	)	PUNCT
gujaf-380	3	22	sampled	sample	VERB
gujaf-380	3	23	listed	list	VERB
gujaf-380	3	24	oil	oil	NOUN
gujaf-380	3	25	and	and	CCONJ
gujaf-380	3	26	gas	gas	NOUN
gujaf-380	3	27	firms	firm	NOUN
gujaf-380	3	28	in	in	ADP
gujaf-380	3	29	the	the	DET
gujaf-380	3	30	nigerian	nigerian	ADJ
gujaf-380	3	31	stock	stock	NOUN
gujaf-380	3	32	exchange	exchange	NOUN
gujaf-380	3	33	for	for	ADP
gujaf-380	3	34	a	a	DET
gujaf-380	3	35	period	period	NOUN
gujaf-380	3	36	of	of	ADP
gujaf-380	3	37	ten	ten	NUM
gujaf-380	3	38	(	(	PUNCT
gujaf-380	3	39	10	10	NUM
gujaf-380	3	40	)	)	PUNCT
gujaf-380	3	41	years	year	NOUN
gujaf-380	3	42	(	(	PUNCT
gujaf-380	3	43	2014	2014	NUM
gujaf-380	3	44	-	-	SYM
gujaf-380	3	45	2023	2023	NUM
gujaf-380	3	46	)	)	PUNCT
gujaf-380	3	47	.	.	PUNCT
gujaf-380	4	1	correlation	correlation	NOUN
gujaf-380	4	2	and	and	CCONJ
gujaf-380	4	3	ex	ex	ADJ
gujaf-380	4	4	-	-	ADJ
gujaf-380	4	5	post	post	ADJ
gujaf-380	4	6	factor	factor	NOUN
gujaf-380	4	7	design	design	NOUN
gujaf-380	4	8	were	be	AUX
gujaf-380	4	9	adopted	adopt	VERB
gujaf-380	4	10	in	in	ADP
gujaf-380	4	11	collecting	collect	VERB
gujaf-380	4	12	data	datum	NOUN
gujaf-380	4	13	,	,	PUNCT
gujaf-380	4	14	while	while	SCONJ
gujaf-380	4	15	ordinary	ordinary	ADJ
gujaf-380	4	16	least	least	ADJ
gujaf-380	4	17	squares	square	NOUN
gujaf-380	4	18	(	(	PUNCT
gujaf-380	4	19	ols	ol	NOUN
gujaf-380	4	20	)	)	PUNCT
gujaf-380	4	21	multiple	multiple	ADJ
gujaf-380	4	22	regression	regression	NOUN
gujaf-380	4	23	was	be	AUX
gujaf-380	4	24	employed	employ	VERB
gujaf-380	4	25	as	as	ADP
gujaf-380	4	26	technique	technique	NOUN
gujaf-380	4	27	of	of	ADP
gujaf-380	4	28	data	datum	NOUN
gujaf-380	4	29	analysis	analysis	NOUN
gujaf-380	4	30	.	.	PUNCT
gujaf-380	5	1	the	the	DET
gujaf-380	5	2	study	study	NOUN
gujaf-380	5	3	found	find	VERB
gujaf-380	5	4	direct	direct	ADJ
gujaf-380	5	5	relationship	relationship	NOUN
gujaf-380	5	6	of	of	ADP
gujaf-380	5	7	return	return	NOUN
gujaf-380	5	8	on	on	ADP
gujaf-380	5	9	assets	asset	NOUN
gujaf-380	5	10	,	,	PUNCT
gujaf-380	5	11	while	while	SCONJ
gujaf-380	5	12	firm	firm	ADJ
gujaf-380	5	13	size	size	NOUN
gujaf-380	5	14	found	find	VERB
gujaf-380	5	15	no	no	DET
gujaf-380	5	16	significant	significant	ADJ
gujaf-380	5	17	impact	impact	NOUN
gujaf-380	5	18	on	on	ADP
gujaf-380	5	19	the	the	DET
gujaf-380	5	20	corporate	corporate	ADJ
gujaf-380	5	21	environmental	environmental	ADJ
gujaf-380	5	22	accounting	accounting	NOUN
gujaf-380	5	23	disclosures	disclosure	NOUN
gujaf-380	5	24	of	of	ADP
gujaf-380	5	25	listed	list	VERB
gujaf-380	5	26	oil	oil	NOUN
gujaf-380	5	27	and	and	CCONJ
gujaf-380	5	28	gas	gas	NOUN
gujaf-380	5	29	firms	firm	NOUN
gujaf-380	5	30	in	in	ADP
gujaf-380	5	31	nigeria	nigeria	PROPN
gujaf-380	5	32	.	.	PUNCT
gujaf-380	6	1	the	the	DET
gujaf-380	6	2	moderating	moderate	VERB
gujaf-380	6	3	effect	effect	NOUN
gujaf-380	6	4	of	of	ADP
gujaf-380	6	5	board	board	NOUN
gujaf-380	6	6	independence	independence	NOUN
gujaf-380	6	7	on	on	ADP
gujaf-380	6	8	the	the	DET
gujaf-380	6	9	relationship	relationship	NOUN
gujaf-380	6	10	between	between	ADP
gujaf-380	6	11	roa	roa	NOUN
gujaf-380	6	12	and	and	CCONJ
gujaf-380	6	13	cead	cead	NOUN
gujaf-380	6	14	is	be	AUX
gujaf-380	6	15	found	find	VERB
gujaf-380	6	16	to	to	PART
gujaf-380	6	17	be	be	AUX
gujaf-380	6	18	positively	positively	ADV
gujaf-380	6	19	insignificant	insignificant	ADJ
gujaf-380	6	20	.	.	PUNCT
gujaf-380	7	1	where	where	SCONJ
gujaf-380	7	2	firm	firm	ADJ
gujaf-380	7	3	size	size	NOUN
gujaf-380	7	4	and	and	CCONJ
gujaf-380	7	5	ceadhave	ceadhave	VERB
gujaf-380	7	6	statistical	statistical	ADJ
gujaf-380	7	7	positive	positive	ADJ
gujaf-380	7	8	significant	significant	ADJ
gujaf-380	7	9	impact	impact	NOUN
gujaf-380	7	10	on	on	ADP
gujaf-380	7	11	the	the	DET
gujaf-380	7	12	corporate	corporate	ADJ
gujaf-380	7	13	environmental	environmental	ADJ
gujaf-380	7	14	accounting	accounting	NOUN
gujaf-380	7	15	disclosure	disclosure	NOUN
gujaf-380	7	16	of	of	ADP
gujaf-380	7	17	listed	list	VERB
gujaf-380	7	18	oil	oil	NOUN
gujaf-380	7	19	and	and	CCONJ
gujaf-380	7	20	gas	gas	NOUN
gujaf-380	7	21	firms	firm	NOUN
gujaf-380	7	22	in	in	ADP
gujaf-380	7	23	nigeria	nigeria	PROPN
gujaf-380	7	24	.	.	PUNCT
gujaf-380	8	1	it	it	PRON
gujaf-380	8	2	thus	thus	ADV
gujaf-380	8	3	,	,	PUNCT
gujaf-380	8	4	highlighted	highlight	VERB
gujaf-380	8	5	the	the	DET
gujaf-380	8	6	need	need	NOUN
gujaf-380	8	7	for	for	SCONJ
gujaf-380	8	8	securities	security	NOUN
gujaf-380	8	9	and	and	CCONJ
gujaf-380	8	10	exchange	exchange	PROPN
gujaf-380	8	11	commission	commission	PROPN
gujaf-380	8	12	(	(	PUNCT
gujaf-380	8	13	sec	sec	PROPN
gujaf-380	8	14	)	)	PUNCT
gujaf-380	8	15	to	to	PART
gujaf-380	8	16	come	come	VERB
gujaf-380	8	17	up	up	ADP
gujaf-380	8	18	with	with	ADP
gujaf-380	8	19	enabling	enable	VERB
gujaf-380	8	20	laws	law	NOUN
gujaf-380	8	21	towards	towards	ADP
gujaf-380	8	22	ensuring	ensure	VERB
gujaf-380	8	23	that	that	SCONJ
gujaf-380	8	24	listed	list	VERB
gujaf-380	8	25	oil	oil	NOUN
gujaf-380	8	26	and	and	CCONJ
gujaf-380	8	27	gas	gas	NOUN
gujaf-380	8	28	firms	firm	NOUN
gujaf-380	8	29	in	in	ADP
gujaf-380	8	30	nigeria	nigeria	PROPN
gujaf-380	8	31	embrace	embrace	VERB
gujaf-380	8	32	corporate	corporate	ADJ
gujaf-380	8	33	environmental	environmental	ADJ
gujaf-380	8	34	accounting	accounting	NOUN
gujaf-380	8	35	disclosures	disclosure	NOUN
gujaf-380	8	36	irrespective	irrespective	ADV
gujaf-380	8	37	of	of	ADP
gujaf-380	8	38	their	their	PRON
gujaf-380	8	39	assets	asset	NOUN
gujaf-380	8	40	,	,	PUNCT
gujaf-380	8	41	size	size	NOUN
gujaf-380	8	42	and	and	CCONJ
gujaf-380	8	43	the	the	DET
gujaf-380	8	44	use	use	NOUN
gujaf-380	8	45	of	of	ADP
gujaf-380	8	46	global	global	ADJ
gujaf-380	8	47	reporting	reporting	NOUN
gujaf-380	8	48	initiative	initiative	NOUN
gujaf-380	8	49	(	(	PUNCT
gujaf-380	8	50	gri	gri	PROPN
gujaf-380	8	51	)	)	PUNCT
gujaf-380	8	52	of	of	ADP
gujaf-380	8	53	environmental	environmental	ADJ
gujaf-380	8	54	disclosure	disclosure	NOUN
gujaf-380	8	55	index	index	NOUN
gujaf-380	8	56	(	(	PUNCT
gujaf-380	8	57	edi	edi	PROPN
gujaf-380	8	58	)	)	PUNCT
gujaf-380	8	59	to	to	PART
gujaf-380	8	60	be	be	AUX
gujaf-380	8	61	considered	consider	VERB
gujaf-380	8	62	as	as	ADP
gujaf-380	8	63	the	the	DET
gujaf-380	8	64	most	most	ADV
gujaf-380	8	65	acceptable	acceptable	ADJ
gujaf-380	8	66	standard	standard	NOUN
gujaf-380	8	67	for	for	ADP
gujaf-380	8	68	measuring	measure	VERB
gujaf-380	8	69	environmental	environmental	ADJ
gujaf-380	8	70	index	index	NOUN
gujaf-380	8	71	by	by	ADP
gujaf-380	8	72	the	the	DET
gujaf-380	8	73	listed	list	VERB
gujaf-380	8	74	oil	oil	NOUN
gujaf-380	8	75	and	and	CCONJ
gujaf-380	8	76	gas	gas	NOUN
gujaf-380	8	77	firms	firm	NOUN
gujaf-380	8	78	in	in	ADP
gujaf-380	8	79	nigeria	nigeria	PROPN
gujaf-380	8	80	.	.	PUNCT
gujaf-380	9	1	keywords	keyword	NOUN
gujaf-380	9	2	:	:	PUNCT
gujaf-380	9	3	firm	firm	NOUN
gujaf-380	9	4	attributes	attribute	NOUN
gujaf-380	9	5	,	,	PUNCT
gujaf-380	9	6	environmental	environmental	ADJ
gujaf-380	9	7	,	,	PUNCT
gujaf-380	9	8	board	board	NOUN
gujaf-380	9	9	independence	independence	NOUN
gujaf-380	9	10	,	,	PUNCT
gujaf-380	9	11	disclosure	disclosure	NOUN
gujaf-380	9	12	,	,	PUNCT
gujaf-380	9	13	nigeria	nigeria	PROPN
gujaf-380	9	14	.	.	PUNCT
gujaf-380	10	1	1.0	1.0	NUM
gujaf-380	10	2	introduction	introduction	NOUN
gujaf-380	10	3	today	today	NOUN
gujaf-380	10	4	,	,	PUNCT
gujaf-380	10	5	businesses	business	NOUN
gujaf-380	10	6	are	be	AUX
gujaf-380	10	7	becoming	become	VERB
gujaf-380	10	8	cautiously	cautiously	ADV
gujaf-380	10	9	aware	aware	ADJ
gujaf-380	10	10	of	of	ADP
gujaf-380	10	11	their	their	PRON
gujaf-380	10	12	functional	functional	ADJ
gujaf-380	10	13	responsibilities	responsibility	NOUN
gujaf-380	10	14	towards	towards	ADP
gujaf-380	10	15	the	the	DET
gujaf-380	10	16	operating	operating	NOUN
gujaf-380	10	17	environment	environment	NOUN
gujaf-380	10	18	,	,	PUNCT
gujaf-380	10	19	resulting	result	VERB
gujaf-380	10	20	in	in	ADP
gujaf-380	10	21	development	development	NOUN
gujaf-380	10	22	of	of	ADP
gujaf-380	10	23	social	social	ADJ
gujaf-380	10	24	and	and	CCONJ
gujaf-380	10	25	environmental	environmental	ADJ
gujaf-380	10	26	reporting	reporting	NOUN
gujaf-380	10	27	.	.	PUNCT
gujaf-380	11	1	businesses	business	NOUN
gujaf-380	11	2	are	be	AUX
gujaf-380	11	3	expected	expect	VERB
gujaf-380	11	4	to	to	PART
gujaf-380	11	5	make	make	VERB
gujaf-380	11	6	a	a	DET
gujaf-380	11	7	clear	clear	ADJ
gujaf-380	11	8	and	and	CCONJ
gujaf-380	11	9	unambiguous	unambiguous	ADJ
gujaf-380	11	10	disclosure	disclosure	NOUN
gujaf-380	11	11	of	of	ADP
gujaf-380	11	12	how	how	SCONJ
gujaf-380	11	13	their	their	PRON
gujaf-380	11	14	activities	activity	NOUN
gujaf-380	11	15	affects	affect	VERB
gujaf-380	11	16	the	the	DET
gujaf-380	11	17	environment	environment	NOUN
gujaf-380	11	18	.	.	PUNCT
gujaf-380	12	1	the	the	DET
gujaf-380	12	2	term	term	NOUN
gujaf-380	12	3	‘	'	PUNCT
gujaf-380	12	4	environmental	environmental	ADJ
gujaf-380	12	5	accounting	accounting	NOUN
gujaf-380	12	6	’	'	PUNCT
gujaf-380	12	7	is	be	AUX
gujaf-380	12	8	the	the	DET
gujaf-380	12	9	identification	identification	NOUN
gujaf-380	12	10	,	,	PUNCT
gujaf-380	12	11	measurement	measurement	NOUN
gujaf-380	12	12	and	and	CCONJ
gujaf-380	12	13	allocation	allocation	NOUN
gujaf-380	12	14	of	of	ADP
gujaf-380	12	15	environmental	environmental	ADJ
gujaf-380	12	16	costs	cost	NOUN
gujaf-380	12	17	,	,	PUNCT
gujaf-380	12	18	and	and	CCONJ
gujaf-380	12	19	the	the	DET
gujaf-380	12	20	integration	integration	NOUN
gujaf-380	12	21	of	of	ADP
gujaf-380	12	22	these	these	DET
gujaf-380	12	23	environmental	environmental	ADJ
gujaf-380	12	24	costs	cost	NOUN
gujaf-380	12	25	into	into	ADP
gujaf-380	12	26	business	business	NOUN
gujaf-380	12	27	decisions	decision	NOUN
gujaf-380	12	28	,	,	PUNCT
gujaf-380	12	29	and	and	CCONJ
gujaf-380	12	30	subsequent	subsequent	ADJ
gujaf-380	12	31	communication	communication	NOUN
gujaf-380	12	32	of	of	ADP
gujaf-380	12	33	the	the	DET
gujaf-380	12	34	information	information	NOUN
gujaf-380	12	35	to	to	ADP
gujaf-380	12	36	a	a	DET
gujaf-380	12	37	company	company	NOUN
gujaf-380	12	38	’s	’s	PART
gujaf-380	12	39	stakeholders	stakeholder	NOUN
gujaf-380	12	40	.	.	PUNCT
gujaf-380	13	1	environmental	environmental	ADJ
gujaf-380	13	2	accounting	accounting	NOUN
gujaf-380	13	3	disclosure	disclosure	NOUN
gujaf-380	13	4	is	be	AUX
gujaf-380	13	5	important	important	ADJ
gujaf-380	13	6	information	information	NOUN
gujaf-380	13	7	concerning	concern	VERB
gujaf-380	13	8	company	company	NOUN
gujaf-380	13	9	's	's	PART
gujaf-380	13	10	activities	activity	NOUN
gujaf-380	13	11	that	that	PRON
gujaf-380	13	12	is	be	AUX
gujaf-380	13	13	conducted	conduct	VERB
gujaf-380	13	14	in	in	ADP
gujaf-380	13	15	an	an	DET
gujaf-380	13	16	ethical	ethical	ADJ
gujaf-380	13	17	manner	manner	NOUN
gujaf-380	13	18	.	.	PUNCT
gujaf-380	14	1	this	this	PRON
gujaf-380	14	2	is	be	AUX
gujaf-380	14	3	caused	cause	VERB
gujaf-380	14	4	by	by	ADP
gujaf-380	14	5	the	the	DET
gujaf-380	14	6	increase	increase	NOUN
gujaf-380	14	7	on	on	ADP
gujaf-380	14	8	media	medium	NOUN
gujaf-380	14	9	coverage	coverage	NOUN
gujaf-380	14	10	on	on	ADP
gujaf-380	14	11	issue	issue	NOUN
gujaf-380	14	12	of	of	ADP
gujaf-380	14	13	climate	climate	NOUN
gujaf-380	14	14	change	change	NOUN
gujaf-380	14	15	and	and	CCONJ
gujaf-380	14	16	global	global	ADJ
gujaf-380	14	17	warming	warming	NOUN
gujaf-380	14	18	,	,	PUNCT
gujaf-380	14	19	as	as	ADP
gujaf-380	14	20	a	a	DET
gujaf-380	14	21	result	result	NOUN
gujaf-380	14	22	of	of	ADP
gujaf-380	14	23	company	company	NOUN
gujaf-380	14	24	carelessness	carelessness	NOUN
gujaf-380	14	25	(	(	PUNCT
gujaf-380	14	26	iqbal	iqbal	PROPN
gujaf-380	14	27	&	&	CCONJ
gujaf-380	14	28	suwitri	suwitri	PROPN
gujaf-380	14	29	,	,	PUNCT
gujaf-380	14	30	2015	2015	NUM
gujaf-380	14	31	)	)	PUNCT
gujaf-380	14	32	.	.	PUNCT
gujaf-380	15	1	therefore	therefore	ADV
gujaf-380	15	2	,	,	PUNCT
gujaf-380	15	3	this	this	DET
gujaf-380	15	4	warning	warning	NOUN
gujaf-380	15	5	sign	sign	NOUN
gujaf-380	15	6	encourages	encourage	VERB
gujaf-380	15	7	more	more	ADJ
gujaf-380	15	8	attention	attention	NOUN
gujaf-380	15	9	to	to	ADP
gujaf-380	15	10	sustainability	sustainability	NOUN
gujaf-380	15	11	reporting	reporting	NOUN
gujaf-380	15	12	,	,	PUNCT
gujaf-380	15	13	and	and	CCONJ
gujaf-380	15	14	raises	raise	VERB
gujaf-380	15	15	questions	question	NOUN
gujaf-380	15	16	about	about	ADP
gujaf-380	15	17	investment	investment	NOUN
gujaf-380	15	18	,	,	PUNCT
gujaf-380	15	19	transparency	transparency	NOUN
gujaf-380	15	20	of	of	ADP
gujaf-380	15	21	disclosure	disclosure	NOUN
gujaf-380	15	22	and	and	CCONJ
gujaf-380	15	23	role	role	NOUN
gujaf-380	15	24	of	of	ADP
gujaf-380	15	25	environmental	environmental	ADJ
gujaf-380	15	26	accounting	accounting	NOUN
gujaf-380	15	27	information	information	NOUN
gujaf-380	15	28	in	in	ADP
gujaf-380	15	29	generating	generate	VERB
gujaf-380	15	30	relevant	relevant	ADJ
gujaf-380	15	31	and	and	CCONJ
gujaf-380	15	32	reliable	reliable	ADJ
gujaf-380	15	33	financial	financial	ADJ
gujaf-380	15	34	information	information	NOUN
gujaf-380	15	35	(	(	PUNCT
gujaf-380	15	36	michelle	michelle	NOUN
gujaf-380	15	37	,	,	PUNCT
gujaf-380	15	38	2016	2016	NUM
gujaf-380	15	39	)	)	PUNCT
gujaf-380	15	40	.	.	PUNCT
gujaf-380	16	1	gusau	gusau	PROPN
gujaf-380	16	2	journal	journal	PROPN
gujaf-380	16	3	of	of	ADP
gujaf-380	16	4	accounting	accounting	NOUN
gujaf-380	16	5	and	and	CCONJ
gujaf-380	16	6	finance	finance	NOUN
gujaf-380	16	7	,	,	PUNCT
gujaf-380	16	8	vol.6	vol.6	PROPN
gujaf-380	16	9	,	,	PUNCT
gujaf-380	16	10	issue	issue	NOUN
gujaf-380	16	11	1	1	NUM
gujaf-380	16	12	,	,	PUNCT
gujaf-380	16	13	april	april	PROPN
gujaf-380	16	14	,	,	PUNCT
gujaf-380	16	15	2025	2025	NUM
gujaf-380	16	16	220	220	NUM
gujaf-380	16	17	however	however	ADV
gujaf-380	16	18	,	,	PUNCT
gujaf-380	16	19	there	there	PRON
gujaf-380	16	20	is	be	VERB
gujaf-380	16	21	need	need	NOUN
gujaf-380	16	22	for	for	ADP
gujaf-380	16	23	clear	clear	ADJ
gujaf-380	16	24	indicators	indicator	NOUN
gujaf-380	16	25	of	of	ADP
gujaf-380	16	26	environmental	environmental	ADJ
gujaf-380	16	27	accounting	accounting	NOUN
gujaf-380	16	28	disclosure	disclosure	NOUN
gujaf-380	16	29	in	in	ADP
gujaf-380	16	30	companies	company	NOUN
gujaf-380	16	31	and	and	CCONJ
gujaf-380	16	32	business	business	NOUN
gujaf-380	16	33	organizations	organization	NOUN
gujaf-380	16	34	in	in	ADP
gujaf-380	16	35	developing	develop	VERB
gujaf-380	16	36	countries	country	NOUN
gujaf-380	16	37	like	like	ADP
gujaf-380	16	38	nigeria	nigeria	PROPN
gujaf-380	16	39	,	,	PUNCT
gujaf-380	16	40	where	where	SCONJ
gujaf-380	16	41	there	there	PRON
gujaf-380	16	42	is	be	VERB
gujaf-380	16	43	considerable	considerable	ADJ
gujaf-380	16	44	concern	concern	NOUN
gujaf-380	16	45	about	about	ADP
gujaf-380	16	46	the	the	DET
gujaf-380	16	47	activities	activity	NOUN
gujaf-380	16	48	of	of	ADP
gujaf-380	16	49	the	the	DET
gujaf-380	16	50	companies	company	NOUN
gujaf-380	16	51	operating	operate	VERB
gujaf-380	16	52	in	in	ADP
gujaf-380	16	53	the	the	DET
gujaf-380	16	54	oil	oil	NOUN
gujaf-380	16	55	and	and	CCONJ
gujaf-380	16	56	gas	gas	NOUN
gujaf-380	16	57	industry	industry	NOUN
gujaf-380	16	58	.	.	PUNCT
gujaf-380	17	1	alhassan	alhassan	PROPN
gujaf-380	17	2	and	and	CCONJ
gujaf-380	17	3	mohammed	mohammed	PROPN
gujaf-380	17	4	(	(	PUNCT
gujaf-380	17	5	2016	2016	NUM
gujaf-380	17	6	)	)	PUNCT
gujaf-380	17	7	argued	argue	VERB
gujaf-380	17	8	that	that	SCONJ
gujaf-380	17	9	less	less	ADJ
gujaf-380	17	10	attention	attention	NOUN
gujaf-380	17	11	is	be	AUX
gujaf-380	17	12	given	give	VERB
gujaf-380	17	13	to	to	ADP
gujaf-380	17	14	environmental	environmental	ADJ
gujaf-380	17	15	disclosure	disclosure	NOUN
gujaf-380	17	16	as	as	ADP
gujaf-380	17	17	a	a	DET
gujaf-380	17	18	result	result	NOUN
gujaf-380	17	19	of	of	ADP
gujaf-380	17	20	limited	limited	ADJ
gujaf-380	17	21	regulation	regulation	NOUN
gujaf-380	17	22	governing	govern	VERB
gujaf-380	17	23	the	the	DET
gujaf-380	17	24	environmental	environmental	ADJ
gujaf-380	17	25	disclosures	disclosure	NOUN
gujaf-380	17	26	on	on	ADP
gujaf-380	17	27	the	the	DET
gujaf-380	17	28	one	one	NUM
gujaf-380	17	29	hand	hand	NOUN
gujaf-380	17	30	and	and	CCONJ
gujaf-380	17	31	growing	grow	VERB
gujaf-380	17	32	stakeholder	stakeholder	NOUN
gujaf-380	17	33	interest	interest	NOUN
gujaf-380	17	34	,	,	PUNCT
gujaf-380	17	35	the	the	DET
gujaf-380	17	36	level	level	NOUN
gujaf-380	17	37	of	of	ADP
gujaf-380	17	38	environmental	environmental	ADJ
gujaf-380	17	39	accounting	accounting	NOUN
gujaf-380	17	40	disclosure	disclosure	NOUN
gujaf-380	17	41	on	on	ADP
gujaf-380	17	42	the	the	DET
gujaf-380	17	43	other	other	ADJ
gujaf-380	17	44	hand	hand	NOUN
gujaf-380	17	45	.	.	PUNCT
gujaf-380	18	1	the	the	DET
gujaf-380	18	2	environmental	environmental	ADJ
gujaf-380	18	3	problems	problem	NOUN
gujaf-380	18	4	caused	cause	VERB
gujaf-380	18	5	by	by	ADP
gujaf-380	18	6	the	the	DET
gujaf-380	18	7	oil	oil	NOUN
gujaf-380	18	8	companies	company	NOUN
gujaf-380	18	9	include	include	VERB
gujaf-380	18	10	cases	case	NOUN
gujaf-380	18	11	of	of	ADP
gujaf-380	18	12	open	open	ADJ
gujaf-380	18	13	and	and	CCONJ
gujaf-380	18	14	continuous	continuous	ADJ
gujaf-380	18	15	gas	gas	NOUN
gujaf-380	18	16	flaring	flaring	NOUN
gujaf-380	18	17	,	,	PUNCT
gujaf-380	18	18	environmental	environmental	ADJ
gujaf-380	18	19	degradation	degradation	NOUN
gujaf-380	18	20	in	in	ADP
gujaf-380	18	21	the	the	DET
gujaf-380	18	22	oil	oil	NOUN
gujaf-380	18	23	producing	produce	VERB
gujaf-380	18	24	regions	region	NOUN
gujaf-380	18	25	,	,	PUNCT
gujaf-380	18	26	widespread	widespread	ADJ
gujaf-380	18	27	poverty	poverty	NOUN
gujaf-380	18	28	and	and	CCONJ
gujaf-380	18	29	toxic	toxic	ADJ
gujaf-380	18	30	waste	waste	NOUN
gujaf-380	18	31	dumping	dumping	NOUN
gujaf-380	18	32	which	which	PRON
gujaf-380	18	33	pollutes	pollute	VERB
gujaf-380	18	34	the	the	DET
gujaf-380	18	35	immediate	immediate	ADJ
gujaf-380	18	36	environment	environment	NOUN
gujaf-380	18	37	they	they	PRON
gujaf-380	18	38	operate	operate	VERB
gujaf-380	18	39	.	.	PUNCT
gujaf-380	19	1	these	these	PRON
gujaf-380	19	2	have	have	AUX
gujaf-380	19	3	contributed	contribute	VERB
gujaf-380	19	4	to	to	ADP
gujaf-380	19	5	public	public	ADJ
gujaf-380	19	6	concern	concern	NOUN
gujaf-380	19	7	for	for	ADP
gujaf-380	19	8	the	the	DET
gujaf-380	19	9	detrimental	detrimental	ADJ
gujaf-380	19	10	effects	effect	NOUN
gujaf-380	19	11	of	of	ADP
gujaf-380	19	12	the	the	DET
gujaf-380	19	13	operations	operation	NOUN
gujaf-380	19	14	of	of	ADP
gujaf-380	19	15	the	the	DET
gujaf-380	19	16	oil	oil	NOUN
gujaf-380	19	17	companies	company	NOUN
gujaf-380	19	18	on	on	ADP
gujaf-380	19	19	the	the	DET
gujaf-380	19	20	environment	environment	NOUN
gujaf-380	19	21	.	.	PUNCT
gujaf-380	20	1	the	the	DET
gujaf-380	20	2	increase	increase	NOUN
gujaf-380	20	3	in	in	ADP
gujaf-380	20	4	hostility	hostility	NOUN
gujaf-380	20	5	by	by	ADP
gujaf-380	20	6	the	the	DET
gujaf-380	20	7	host	host	NOUN
gujaf-380	20	8	community	community	NOUN
gujaf-380	20	9	have	have	AUX
gujaf-380	20	10	resulted	result	VERB
gujaf-380	20	11	in	in	ADP
gujaf-380	20	12	some	some	DET
gujaf-380	20	13	illicit	illicit	ADJ
gujaf-380	20	14	activities	activity	NOUN
gujaf-380	20	15	such	such	ADJ
gujaf-380	20	16	as	as	ADP
gujaf-380	20	17	pipeline	pipeline	NOUN
gujaf-380	20	18	vandalization	vandalization	NOUN
gujaf-380	20	19	,	,	PUNCT
gujaf-380	20	20	kidnappings	kidnapping	NOUN
gujaf-380	20	21	of	of	ADP
gujaf-380	20	22	oil	oil	NOUN
gujaf-380	20	23	company	company	NOUN
gujaf-380	20	24	key	key	NOUN
gujaf-380	20	25	members	member	NOUN
gujaf-380	20	26	,	,	PUNCT
gujaf-380	20	27	union	union	NOUN
gujaf-380	20	28	militancy	militancy	NOUN
gujaf-380	20	29	and	and	CCONJ
gujaf-380	20	30	intra	intra	ADJ
gujaf-380	20	31	and	and	CCONJ
gujaf-380	20	32	inter	inter	ADJ
gujaf-380	20	33	-	-	ADJ
gujaf-380	20	34	community	community	ADJ
gujaf-380	20	35	conflict	conflict	NOUN
gujaf-380	20	36	(	(	PUNCT
gujaf-380	20	37	juhmani	juhmani	NOUN
gujaf-380	20	38	,	,	PUNCT
gujaf-380	20	39	2014	2014	NUM
gujaf-380	20	40	)	)	PUNCT
gujaf-380	20	41	.	.	PUNCT
gujaf-380	21	1	addressing	address	VERB
gujaf-380	21	2	these	these	DET
gujaf-380	21	3	issues	issue	NOUN
gujaf-380	21	4	may	may	AUX
gujaf-380	21	5	enhance	enhance	VERB
gujaf-380	21	6	the	the	DET
gujaf-380	21	7	operations	operation	NOUN
gujaf-380	21	8	of	of	ADP
gujaf-380	21	9	the	the	DET
gujaf-380	21	10	companies	company	NOUN
gujaf-380	21	11	.	.	PUNCT
gujaf-380	22	1	prior	prior	ADJ
gujaf-380	22	2	scholars	scholar	NOUN
gujaf-380	22	3	have	have	AUX
gujaf-380	22	4	suggested	suggest	VERB
gujaf-380	22	5	that	that	SCONJ
gujaf-380	22	6	firm	firm	ADJ
gujaf-380	22	7	attributes	attribute	VERB
gujaf-380	22	8	such	such	ADJ
gujaf-380	22	9	as	as	ADP
gujaf-380	22	10	size	size	NOUN
gujaf-380	22	11	of	of	ADP
gujaf-380	22	12	the	the	DET
gujaf-380	22	13	firm	firm	NOUN
gujaf-380	22	14	and	and	CCONJ
gujaf-380	22	15	profitability	profitability	NOUN
gujaf-380	22	16	play	play	VERB
gujaf-380	22	17	a	a	DET
gujaf-380	22	18	critical	critical	ADJ
gujaf-380	22	19	role	role	NOUN
gujaf-380	22	20	in	in	ADP
gujaf-380	22	21	determining	determine	VERB
gujaf-380	22	22	the	the	DET
gujaf-380	22	23	extent	extent	NOUN
gujaf-380	22	24	of	of	ADP
gujaf-380	22	25	environmental	environmental	ADJ
gujaf-380	22	26	disclosures	disclosure	NOUN
gujaf-380	22	27	(	(	PUNCT
gujaf-380	22	28	ismail	ismail	NOUN
gujaf-380	22	29	et	et	PROPN
gujaf-380	22	30	al	al	PROPN
gujaf-380	22	31	.	.	PROPN
gujaf-380	22	32	,	,	PUNCT
gujaf-380	22	33	2018	2018	NUM
gujaf-380	22	34	;	;	PUNCT
gujaf-380	22	35	pradhan	pradhan	PROPN
gujaf-380	22	36	&	&	CCONJ
gujaf-380	22	37	nibedita	nibedita	PROPN
gujaf-380	22	38	,	,	PUNCT
gujaf-380	22	39	2019	2019	NUM
gujaf-380	22	40	)	)	PUNCT
gujaf-380	22	41	.	.	PUNCT
gujaf-380	23	1	however	however	ADV
gujaf-380	23	2	,	,	PUNCT
gujaf-380	23	3	governance	governance	NOUN
gujaf-380	23	4	structure	structure	NOUN
gujaf-380	23	5	is	be	AUX
gujaf-380	23	6	regarded	regard	VERB
gujaf-380	23	7	as	as	ADP
gujaf-380	23	8	an	an	DET
gujaf-380	23	9	important	important	ADJ
gujaf-380	23	10	factor	factor	NOUN
gujaf-380	23	11	in	in	ADP
gujaf-380	23	12	determining	determine	VERB
gujaf-380	23	13	corporate	corporate	ADJ
gujaf-380	23	14	disclosure	disclosure	NOUN
gujaf-380	23	15	.	.	PUNCT
gujaf-380	24	1	issa	issa	PROPN
gujaf-380	24	2	et	et	PROPN
gujaf-380	24	3	al	al	PROPN
gujaf-380	24	4	.	.	PROPN
gujaf-380	25	1	(	(	PUNCT
gujaf-380	25	2	2021	2021	NUM
gujaf-380	25	3	)	)	PUNCT
gujaf-380	25	4	posited	posit	VERB
gujaf-380	25	5	that	that	SCONJ
gujaf-380	25	6	the	the	DET
gujaf-380	25	7	corporate	corporate	ADJ
gujaf-380	25	8	governance	governance	NOUN
gujaf-380	25	9	mechanisms	mechanism	NOUN
gujaf-380	25	10	are	be	AUX
gujaf-380	25	11	a	a	DET
gujaf-380	25	12	key	key	NOUN
gujaf-380	25	13	in	in	ADP
gujaf-380	25	14	reporting	report	VERB
gujaf-380	25	15	environmental	environmental	ADJ
gujaf-380	25	16	related	relate	VERB
gujaf-380	25	17	issues	issue	NOUN
gujaf-380	25	18	.	.	PUNCT
gujaf-380	26	1	hence	hence	ADV
gujaf-380	26	2	,	,	PUNCT
gujaf-380	26	3	this	this	PRON
gujaf-380	26	4	uses	use	VERB
gujaf-380	26	5	board	board	NOUN
gujaf-380	26	6	independence	independence	NOUN
gujaf-380	26	7	as	as	ADP
gujaf-380	26	8	a	a	DET
gujaf-380	26	9	moderator	moderator	NOUN
gujaf-380	26	10	on	on	ADP
gujaf-380	26	11	the	the	DET
gujaf-380	26	12	relationship	relationship	NOUN
gujaf-380	26	13	between	between	ADP
gujaf-380	26	14	firm	firm	ADJ
gujaf-380	26	15	attributes	attribute	NOUN
gujaf-380	26	16	and	and	CCONJ
gujaf-380	26	17	environmental	environmental	ADJ
gujaf-380	26	18	disclosure	disclosure	NOUN
gujaf-380	26	19	.	.	PUNCT
gujaf-380	27	1	the	the	DET
gujaf-380	27	2	independent	independent	ADJ
gujaf-380	27	3	directors	director	NOUN
gujaf-380	27	4	are	be	AUX
gujaf-380	27	5	regarded	regard	VERB
gujaf-380	27	6	as	as	ADP
gujaf-380	27	7	objective	objective	ADJ
gujaf-380	27	8	monitors	monitor	NOUN
gujaf-380	27	9	and	and	CCONJ
gujaf-380	27	10	will	will	AUX
gujaf-380	27	11	likely	likely	ADV
gujaf-380	27	12	reduce	reduce	VERB
gujaf-380	27	13	agency	agency	NOUN
gujaf-380	27	14	conflicts	conflict	NOUN
gujaf-380	27	15	thereby	thereby	ADV
gujaf-380	27	16	ensuring	ensure	VERB
gujaf-380	27	17	that	that	SCONJ
gujaf-380	27	18	management	management	NOUN
gujaf-380	27	19	prioritizes	prioritize	VERB
gujaf-380	27	20	stakeholder	stakeholder	NOUN
gujaf-380	27	21	interests	interest	NOUN
gujaf-380	27	22	,	,	PUNCT
gujaf-380	27	23	such	such	ADJ
gujaf-380	27	24	as	as	ADP
gujaf-380	27	25	environmental	environmental	ADJ
gujaf-380	27	26	concerns	concern	NOUN
gujaf-380	27	27	.	.	PUNCT
gujaf-380	28	1	board	board	NOUN
gujaf-380	28	2	independence	independence	NOUN
gujaf-380	28	3	may	may	AUX
gujaf-380	28	4	,	,	PUNCT
gujaf-380	28	5	therefore	therefore	ADV
gujaf-380	28	6	,	,	PUNCT
gujaf-380	28	7	amplify	amplify	VERB
gujaf-380	28	8	or	or	CCONJ
gujaf-380	28	9	attenuate	attenuate	VERB
gujaf-380	28	10	the	the	DET
gujaf-380	28	11	influence	influence	NOUN
gujaf-380	28	12	of	of	ADP
gujaf-380	28	13	firm	firm	ADJ
gujaf-380	28	14	attributes	attribute	NOUN
gujaf-380	28	15	on	on	ADP
gujaf-380	28	16	environmental	environmental	ADJ
gujaf-380	28	17	disclosure	disclosure	NOUN
gujaf-380	28	18	practices	practice	NOUN
gujaf-380	28	19	.	.	PUNCT
gujaf-380	29	1	for	for	ADP
gujaf-380	29	2	example	example	NOUN
gujaf-380	29	3	,	,	PUNCT
gujaf-380	29	4	larger	large	ADJ
gujaf-380	29	5	,	,	PUNCT
gujaf-380	29	6	it	it	PRON
gujaf-380	29	7	is	be	AUX
gujaf-380	29	8	expected	expect	VERB
gujaf-380	29	9	that	that	SCONJ
gujaf-380	29	10	more	more	ADV
gujaf-380	29	11	profitable	profitable	ADJ
gujaf-380	29	12	firms	firm	NOUN
gujaf-380	29	13	with	with	ADP
gujaf-380	29	14	independent	independent	ADJ
gujaf-380	29	15	directors	director	NOUN
gujaf-380	29	16	may	may	AUX
gujaf-380	29	17	likely	likely	ADV
gujaf-380	29	18	provide	provide	VERB
gujaf-380	29	19	detailed	detailed	ADJ
gujaf-380	29	20	environmental	environmental	ADJ
gujaf-380	29	21	disclosures	disclosure	NOUN
gujaf-380	29	22	due	due	ADJ
gujaf-380	29	23	to	to	ADP
gujaf-380	29	24	enhanced	enhanced	ADJ
gujaf-380	29	25	oversight	oversight	NOUN
gujaf-380	29	26	.	.	PUNCT
gujaf-380	30	1	however	however	ADV
gujaf-380	30	2	,	,	PUNCT
gujaf-380	30	3	empirical	empirical	ADJ
gujaf-380	30	4	evidence	evidence	NOUN
gujaf-380	30	5	on	on	ADP
gujaf-380	30	6	the	the	DET
gujaf-380	30	7	moderating	moderate	VERB
gujaf-380	30	8	role	role	NOUN
gujaf-380	30	9	of	of	ADP
gujaf-380	30	10	board	board	NOUN
gujaf-380	30	11	independence	independence	NOUN
gujaf-380	30	12	in	in	ADP
gujaf-380	30	13	the	the	DET
gujaf-380	30	14	oil	oil	NOUN
gujaf-380	30	15	and	and	CCONJ
gujaf-380	30	16	gas	gas	NOUN
gujaf-380	30	17	sector	sector	NOUN
gujaf-380	30	18	is	be	AUX
gujaf-380	30	19	sparse	sparse	ADJ
gujaf-380	30	20	and	and	CCONJ
gujaf-380	30	21	unconvincing	unconvincing	ADJ
gujaf-380	30	22	,	,	PUNCT
gujaf-380	30	23	particularly	particularly	ADV
gujaf-380	30	24	in	in	ADP
gujaf-380	30	25	the	the	DET
gujaf-380	30	26	context	context	NOUN
gujaf-380	30	27	of	of	ADP
gujaf-380	30	28	nigerian	nigerian	ADJ
gujaf-380	30	29	market	market	NOUN
gujaf-380	30	30	.	.	PUNCT
gujaf-380	31	1	this	this	DET
gujaf-380	31	2	study	study	NOUN
gujaf-380	31	3	therefore	therefore	ADV
gujaf-380	31	4	,	,	PUNCT
gujaf-380	31	5	examines	examine	VERB
gujaf-380	31	6	the	the	DET
gujaf-380	31	7	impact	impact	NOUN
gujaf-380	31	8	of	of	ADP
gujaf-380	31	9	determinants	determinant	NOUN
gujaf-380	31	10	of	of	ADP
gujaf-380	31	11	corporate	corporate	ADJ
gujaf-380	31	12	environmental	environmental	ADJ
gujaf-380	31	13	accounting	accounting	NOUN
gujaf-380	31	14	disclosures	disclosure	NOUN
gujaf-380	31	15	(	(	PUNCT
gujaf-380	31	16	cead	cead	NOUN
gujaf-380	31	17	)	)	PUNCT
gujaf-380	31	18	of	of	ADP
gujaf-380	31	19	listed	list	VERB
gujaf-380	31	20	oil	oil	NOUN
gujaf-380	31	21	and	and	CCONJ
gujaf-380	31	22	gas	gas	NOUN
gujaf-380	31	23	firms	firm	NOUN
gujaf-380	31	24	in	in	ADP
gujaf-380	31	25	nigeria	nigeria	PROPN
gujaf-380	31	26	:	:	PUNCT
gujaf-380	31	27	a	a	DET
gujaf-380	31	28	moderating	moderate	VERB
gujaf-380	31	29	effect	effect	NOUN
gujaf-380	31	30	of	of	ADP
gujaf-380	31	31	board	board	NOUN
gujaf-380	31	32	independence	independence	NOUN
gujaf-380	31	33	.	.	PUNCT
gujaf-380	32	1	2.0	2.0	NUM
gujaf-380	32	2	literature	literature	PROPN
gujaf-380	32	3	review	review	VERB
gujaf-380	32	4	environmental	environmental	ADJ
gujaf-380	32	5	accounting	accounting	NOUN
gujaf-380	32	6	disclosure	disclosure	NOUN
gujaf-380	32	7	provides	provide	VERB
gujaf-380	32	8	a	a	DET
gujaf-380	32	9	framework	framework	NOUN
gujaf-380	32	10	to	to	PART
gujaf-380	32	11	create	create	VERB
gujaf-380	32	12	value	value	NOUN
gujaf-380	32	13	which	which	PRON
gujaf-380	32	14	is	be	AUX
gujaf-380	32	15	translates	translate	VERB
gujaf-380	32	16	by	by	ADP
gujaf-380	32	17	satisfying	satisfy	VERB
gujaf-380	32	18	the	the	DET
gujaf-380	32	19	interest	interest	NOUN
gujaf-380	32	20	of	of	ADP
gujaf-380	32	21	various	various	ADJ
gujaf-380	32	22	group	group	NOUN
gujaf-380	32	23	of	of	ADP
gujaf-380	32	24	stakeholders	stakeholder	NOUN
gujaf-380	32	25	.	.	PUNCT
gujaf-380	33	1	this	this	DET
gujaf-380	33	2	work	work	NOUN
gujaf-380	33	3	is	be	AUX
gujaf-380	33	4	therefore	therefore	ADV
gujaf-380	33	5	anchored	anchor	VERB
gujaf-380	33	6	on	on	ADP
gujaf-380	33	7	stakeholder	stakeholder	NOUN
gujaf-380	33	8	theory	theory	NOUN
gujaf-380	33	9	since	since	SCONJ
gujaf-380	33	10	it	it	PRON
gujaf-380	33	11	is	be	AUX
gujaf-380	33	12	propagated	propagate	VERB
gujaf-380	33	13	by	by	ADP
gujaf-380	33	14	stakeholder	stakeholder	NOUN
gujaf-380	33	15	theory	theory	NOUN
gujaf-380	33	16	that	that	SCONJ
gujaf-380	33	17	managers	manager	NOUN
gujaf-380	33	18	should	should	AUX
gujaf-380	33	19	manage	manage	VERB
gujaf-380	33	20	a	a	DET
gujaf-380	33	21	firm	firm	NOUN
gujaf-380	33	22	for	for	ADP
gujaf-380	33	23	the	the	DET
gujaf-380	33	24	benefit	benefit	NOUN
gujaf-380	33	25	of	of	ADP
gujaf-380	33	26	all	all	DET
gujaf-380	33	27	stakeholders	stakeholder	NOUN
gujaf-380	33	28	.	.	PUNCT
gujaf-380	34	1	this	this	PRON
gujaf-380	34	2	is	be	AUX
gujaf-380	34	3	in	in	ADP
gujaf-380	34	4	agreement	agreement	NOUN
gujaf-380	34	5	with	with	ADP
gujaf-380	34	6	legitimacy	legitimacy	NOUN
gujaf-380	34	7	theory	theory	NOUN
gujaf-380	34	8	which	which	DET
gujaf-380	34	9	emphasis	emphasis	NOUN
gujaf-380	34	10	that	that	SCONJ
gujaf-380	34	11	organizations	organization	NOUN
gujaf-380	34	12	continually	continually	ADV
gujaf-380	34	13	seek	seek	VERB
gujaf-380	34	14	to	to	PART
gujaf-380	34	15	ensure	ensure	VERB
gujaf-380	34	16	that	that	SCONJ
gujaf-380	34	17	they	they	PRON
gujaf-380	34	18	operate	operate	VERB
gujaf-380	34	19	within	within	ADP
gujaf-380	34	20	the	the	DET
gujaf-380	34	21	bounds	bound	NOUN
gujaf-380	34	22	,	,	PUNCT
gujaf-380	34	23	norms	norm	NOUN
gujaf-380	34	24	and	and	CCONJ
gujaf-380	34	25	expectations	expectation	NOUN
gujaf-380	34	26	of	of	ADP
gujaf-380	34	27	their	their	PRON
gujaf-380	34	28	societies	society	NOUN
gujaf-380	34	29	and	and	CCONJ
gujaf-380	34	30	therefore	therefore	ADV
gujaf-380	34	31	,	,	PUNCT
gujaf-380	34	32	a	a	DET
gujaf-380	34	33	company	company	NOUN
gujaf-380	34	34	should	should	AUX
gujaf-380	34	35	maintain	maintain	VERB
gujaf-380	34	36	its	its	PRON
gujaf-380	34	37	survival	survival	NOUN
gujaf-380	34	38	and	and	CCONJ
gujaf-380	34	39	continuity	continuity	NOUN
gujaf-380	34	40	by	by	ADP
gujaf-380	34	41	voluntarily	voluntarily	ADV
gujaf-380	34	42	disclosing	disclose	VERB
gujaf-380	34	43	detailed	detailed	ADJ
gujaf-380	34	44	information	information	NOUN
gujaf-380	34	45	to	to	ADP
gujaf-380	34	46	stakeholders	stakeholder	NOUN
gujaf-380	34	47	for	for	ADP
gujaf-380	34	48	better	well	ADJ
gujaf-380	34	49	use	use	NOUN
gujaf-380	34	50	.	.	PUNCT
gujaf-380	35	1	profitability	profitability	NOUN
gujaf-380	35	2	and	and	CCONJ
gujaf-380	35	3	cead	cead	VERB
gujaf-380	35	4	ismail	ismail	PROPN
gujaf-380	35	5	et	et	PROPN
gujaf-380	35	6	al	al	PROPN
gujaf-380	35	7	.	.	PROPN
gujaf-380	36	1	(	(	PUNCT
gujaf-380	36	2	2018	2018	NUM
gujaf-380	36	3	)	)	PUNCT
gujaf-380	36	4	examined	examine	VERB
gujaf-380	36	5	the	the	DET
gujaf-380	36	6	factors	factor	NOUN
gujaf-380	36	7	influencing	influence	VERB
gujaf-380	36	8	corporate	corporate	ADJ
gujaf-380	36	9	environmental	environmental	ADJ
gujaf-380	36	10	disclosure	disclosure	NOUN
gujaf-380	36	11	in	in	ADP
gujaf-380	36	12	19	19	NUM
gujaf-380	36	13	developing	develop	VERB
gujaf-380	36	14	countries	country	NOUN
gujaf-380	36	15	.	.	PUNCT
gujaf-380	37	1	the	the	DET
gujaf-380	37	2	study	study	NOUN
gujaf-380	37	3	revealed	reveal	VERB
gujaf-380	37	4	that	that	SCONJ
gujaf-380	37	5	company	company	NOUN
gujaf-380	37	6	size	size	NOUN
gujaf-380	37	7	and	and	CCONJ
gujaf-380	37	8	profitability	profitability	NOUN
gujaf-380	37	9	have	have	VERB
gujaf-380	37	10	a	a	PRON
gujaf-380	37	11	are	be	AUX
gujaf-380	37	12	positively	positively	ADV
gujaf-380	37	13	significant	significant	ADJ
gujaf-380	37	14	effect	effect	NOUN
gujaf-380	37	15	on	on	ADP
gujaf-380	37	16	environmental	environmental	ADJ
gujaf-380	37	17	disclosure	disclosure	NOUN
gujaf-380	37	18	quality	quality	NOUN
gujaf-380	37	19	.	.	PUNCT
gujaf-380	38	1	also	also	ADV
gujaf-380	38	2	,	,	PUNCT
gujaf-380	38	3	esa	esa	PROPN
gujaf-380	38	4	et	et	PROPN
gujaf-380	38	5	al	al	PROPN
gujaf-380	38	6	.	.	PROPN
gujaf-380	39	1	(	(	PUNCT
gujaf-380	39	2	2015	2015	NUM
gujaf-380	39	3	)	)	PUNCT
gujaf-380	39	4	and	and	CCONJ
gujaf-380	39	5	nurhayati	nurhayati	PROPN
gujaf-380	39	6	et	et	PROPN
gujaf-380	39	7	al	al	PROPN
gujaf-380	39	8	.	.	PROPN
gujaf-380	40	1	(	(	PUNCT
gujaf-380	40	2	2015	2015	NUM
gujaf-380	40	3	)	)	PUNCT
gujaf-380	40	4	found	find	VERB
gujaf-380	40	5	a	a	DET
gujaf-380	40	6	positive	positive	ADJ
gujaf-380	40	7	association	association	NOUN
gujaf-380	40	8	between	between	ADP
gujaf-380	40	9	profitability	profitability	NOUN
gujaf-380	40	10	and	and	CCONJ
gujaf-380	40	11	environmental	environmental	ADJ
gujaf-380	40	12	disclosure	disclosure	NOUN
gujaf-380	40	13	.	.	PUNCT
gujaf-380	41	1	ali	ali	PROPN
gujaf-380	41	2	et	et	PROPN
gujaf-380	41	3	al	al	PROPN
gujaf-380	41	4	.	.	PROPN
gujaf-380	42	1	(	(	PUNCT
gujaf-380	42	2	2017	2017	NUM
gujaf-380	42	3	)	)	PUNCT
gujaf-380	42	4	study	study	VERB
gujaf-380	42	5	the	the	DET
gujaf-380	42	6	examined	examine	VERB
gujaf-380	42	7	determinants	determinant	NOUN
gujaf-380	42	8	of	of	ADP
gujaf-380	42	9	corporate	corporate	ADJ
gujaf-380	42	10	social	social	ADJ
gujaf-380	42	11	responsibility	responsibility	NOUN
gujaf-380	42	12	(	(	PUNCT
gujaf-380	42	13	csr	csr	NOUN
gujaf-380	42	14	)	)	PUNCT
gujaf-380	42	15	,	,	PUNCT
gujaf-380	42	16	disclosure	disclosure	NOUN
gujaf-380	42	17	in	in	ADP
gujaf-380	42	18	developed	develop	VERB
gujaf-380	42	19	and	and	CCONJ
gujaf-380	42	20	developing	develop	VERB
gujaf-380	42	21	countries	country	NOUN
gujaf-380	42	22	.	.	PUNCT
gujaf-380	43	1	based	base	VERB
gujaf-380	43	2	on	on	ADP
gujaf-380	43	3	a	a	DET
gujaf-380	43	4	survey	survey	NOUN
gujaf-380	43	5	and	and	CCONJ
gujaf-380	43	6	content	content	NOUN
gujaf-380	43	7	analysis	analysis	NOUN
gujaf-380	43	8	gusau	gusau	ADJ
gujaf-380	43	9	journal	journal	NOUN
gujaf-380	43	10	of	of	ADP
gujaf-380	43	11	accounting	accounting	NOUN
gujaf-380	43	12	and	and	CCONJ
gujaf-380	43	13	finance	finance	NOUN
gujaf-380	43	14	,	,	PUNCT
gujaf-380	43	15	vol.6	vol.6	PROPN
gujaf-380	43	16	,	,	PUNCT
gujaf-380	43	17	issue	issue	NOUN
gujaf-380	43	18	1	1	NUM
gujaf-380	43	19	,	,	PUNCT
gujaf-380	43	20	april	april	PROPN
gujaf-380	43	21	,	,	PUNCT
gujaf-380	43	22	2025	2025	NUM
gujaf-380	43	23	221	221	NUM
gujaf-380	43	24	76	76	NUM
gujaf-380	43	25	empirical	empirical	ADJ
gujaf-380	43	26	research	research	NOUN
gujaf-380	43	27	articles	article	NOUN
gujaf-380	43	28	were	be	AUX
gujaf-380	43	29	review	review	NOUN
gujaf-380	43	30	.	.	PUNCT
gujaf-380	44	1	the	the	DET
gujaf-380	44	2	study	study	NOUN
gujaf-380	44	3	found	find	VERB
gujaf-380	44	4	that	that	SCONJ
gujaf-380	44	5	firm	firm	ADJ
gujaf-380	44	6	characteristics	characteristic	NOUN
gujaf-380	44	7	such	such	ADJ
gujaf-380	44	8	as	as	ADP
gujaf-380	44	9	size	size	NOUN
gujaf-380	44	10	,	,	PUNCT
gujaf-380	44	11	industry	industry	NOUN
gujaf-380	44	12	,	,	PUNCT
gujaf-380	44	13	profitability	profitability	NOUN
gujaf-380	44	14	,	,	PUNCT
gujaf-380	44	15	and	and	CCONJ
gujaf-380	44	16	corporate	corporate	ADJ
gujaf-380	44	17	governance	governance	NOUN
gujaf-380	44	18	mechanisms	mechanism	NOUN
gujaf-380	44	19	largely	largely	ADV
gujaf-380	44	20	appear	appear	VERB
gujaf-380	44	21	to	to	PART
gujaf-380	44	22	drive	drive	VERB
gujaf-380	44	23	the	the	DET
gujaf-380	44	24	csr	csr	NOUN
gujaf-380	44	25	reporting	reporting	NOUN
gujaf-380	44	26	agenda	agenda	NOUN
gujaf-380	44	27	.	.	PUNCT
gujaf-380	45	1	more	more	ADV
gujaf-380	45	2	so	so	ADV
gujaf-380	45	3	,	,	PUNCT
gujaf-380	45	4	political	political	ADJ
gujaf-380	45	5	,	,	PUNCT
gujaf-380	45	6	social	social	ADJ
gujaf-380	45	7	,	,	PUNCT
gujaf-380	45	8	and	and	CCONJ
gujaf-380	45	9	cultural	cultural	ADJ
gujaf-380	45	10	factors	factor	NOUN
gujaf-380	45	11	influence	influence	VERB
gujaf-380	45	12	the	the	DET
gujaf-380	45	13	csr	csr	NOUN
gujaf-380	45	14	disclosure	disclosure	NOUN
gujaf-380	45	15	.	.	PUNCT
gujaf-380	46	1	the	the	DET
gujaf-380	46	2	result	result	NOUN
gujaf-380	46	3	of	of	ADP
gujaf-380	46	4	the	the	DET
gujaf-380	46	5	study	study	NOUN
gujaf-380	46	6	would	would	AUX
gujaf-380	46	7	have	have	AUX
gujaf-380	46	8	been	be	AUX
gujaf-380	46	9	different	different	ADJ
gujaf-380	46	10	,	,	PUNCT
gujaf-380	46	11	if	if	SCONJ
gujaf-380	46	12	conducted	conduct	VERB
gujaf-380	46	13	in	in	ADP
gujaf-380	46	14	developing	develop	VERB
gujaf-380	46	15	country	country	NOUN
gujaf-380	46	16	like	like	ADP
gujaf-380	46	17	nigeria	nigeria	PROPN
gujaf-380	46	18	.	.	PUNCT
gujaf-380	47	1	jafar	jafar	PROPN
gujaf-380	47	2	(	(	PUNCT
gujaf-380	47	3	2018	2018	NUM
gujaf-380	47	4	)	)	PUNCT
gujaf-380	47	5	examined	examine	VERB
gujaf-380	47	6	the	the	DET
gujaf-380	47	7	determinants	determinant	NOUN
gujaf-380	47	8	of	of	ADP
gujaf-380	47	9	corporate	corporate	ADJ
gujaf-380	47	10	environmental	environmental	ADJ
gujaf-380	47	11	accounting	accounting	NOUN
gujaf-380	47	12	disclosures	disclosure	NOUN
gujaf-380	47	13	of	of	ADP
gujaf-380	47	14	listed	list	VERB
gujaf-380	47	15	oil	oil	NOUN
gujaf-380	47	16	and	and	CCONJ
gujaf-380	47	17	gas	gas	NOUN
gujaf-380	47	18	firms	firm	NOUN
gujaf-380	47	19	in	in	ADP
gujaf-380	47	20	nigeria	nigeria	PROPN
gujaf-380	47	21	.	.	PUNCT
gujaf-380	48	1	the	the	DET
gujaf-380	48	2	study	study	NOUN
gujaf-380	48	3	used	use	VERB
gujaf-380	48	4	both	both	CCONJ
gujaf-380	48	5	correlational	correlational	ADJ
gujaf-380	48	6	and	and	CCONJ
gujaf-380	48	7	ex	ex	ADJ
gujaf-380	48	8	-	-	ADJ
gujaf-380	48	9	post	post	ADJ
gujaf-380	48	10	factor	factor	NOUN
gujaf-380	48	11	design	design	NOUN
gujaf-380	48	12	,	,	PUNCT
gujaf-380	48	13	while	while	SCONJ
gujaf-380	48	14	the	the	DET
gujaf-380	48	15	generalized	generalized	ADJ
gujaf-380	48	16	least	least	ADJ
gujaf-380	48	17	squares	square	NOUN
gujaf-380	48	18	(	(	PUNCT
gujaf-380	48	19	gls	gls	NOUN
gujaf-380	48	20	)	)	PUNCT
gujaf-380	48	21	multiple	multiple	ADJ
gujaf-380	48	22	regression	regression	NOUN
gujaf-380	48	23	was	be	AUX
gujaf-380	48	24	employed	employ	VERB
gujaf-380	48	25	as	as	ADP
gujaf-380	48	26	technique	technique	NOUN
gujaf-380	48	27	of	of	ADP
gujaf-380	48	28	data	datum	NOUN
gujaf-380	48	29	analysis	analysis	NOUN
gujaf-380	48	30	.	.	PUNCT
gujaf-380	49	1	global	global	ADJ
gujaf-380	49	2	environmental	environmental	ADJ
gujaf-380	49	3	disclosure	disclosure	NOUN
gujaf-380	49	4	index	index	NOUN
gujaf-380	49	5	(	(	PUNCT
gujaf-380	49	6	gei	gei	PROPN
gujaf-380	49	7	)	)	PUNCT
gujaf-380	49	8	.	.	PUNCT
gujaf-380	50	1	eight	eight	NUM
gujaf-380	50	2	(	(	PUNCT
gujaf-380	50	3	8)	8)	NUM
gujaf-380	50	4	sampled	sample	VERB
gujaf-380	50	5	firms	firm	NOUN
gujaf-380	50	6	out	out	ADP
gujaf-380	50	7	of	of	ADP
gujaf-380	50	8	the	the	DET
gujaf-380	50	9	fourteen	fourteen	NUM
gujaf-380	50	10	(	(	PUNCT
gujaf-380	50	11	14	14	NUM
gujaf-380	50	12	)	)	PUNCT
gujaf-380	50	13	listed	list	VERB
gujaf-380	50	14	oil	oil	NOUN
gujaf-380	50	15	and	and	CCONJ
gujaf-380	50	16	gas	gas	NOUN
gujaf-380	50	17	firms	firm	NOUN
gujaf-380	50	18	in	in	ADP
gujaf-380	50	19	the	the	DET
gujaf-380	50	20	nigerian	nigerian	PROPN
gujaf-380	50	21	for	for	ADP
gujaf-380	50	22	2007	2007	NUM
gujaf-380	50	23	-	-	SYM
gujaf-380	50	24	2016	2016	NUM
gujaf-380	50	25	were	be	AUX
gujaf-380	50	26	used	use	VERB
gujaf-380	50	27	.	.	PUNCT
gujaf-380	51	1	the	the	DET
gujaf-380	51	2	study	study	NOUN
gujaf-380	51	3	found	find	VERB
gujaf-380	51	4	that	that	SCONJ
gujaf-380	51	5	return	return	VERB
gujaf-380	51	6	on	on	ADP
gujaf-380	51	7	assets	asset	NOUN
gujaf-380	51	8	(	(	PUNCT
gujaf-380	51	9	roa	roa	NOUN
gujaf-380	51	10	)	)	PUNCT
gujaf-380	51	11	and	and	CCONJ
gujaf-380	51	12	managerial	managerial	ADJ
gujaf-380	51	13	shareholdings	shareholding	NOUN
gujaf-380	51	14	have	have	VERB
gujaf-380	51	15	insignificant	insignificant	ADJ
gujaf-380	51	16	impact	impact	NOUN
gujaf-380	51	17	on	on	ADP
gujaf-380	51	18	the	the	DET
gujaf-380	51	19	corporate	corporate	ADJ
gujaf-380	51	20	environmental	environmental	ADJ
gujaf-380	51	21	accounting	accounting	NOUN
gujaf-380	51	22	disclosure	disclosure	NOUN
gujaf-380	51	23	of	of	ADP
gujaf-380	51	24	listed	list	VERB
gujaf-380	51	25	oil	oil	NOUN
gujaf-380	51	26	and	and	CCONJ
gujaf-380	51	27	gas	gas	NOUN
gujaf-380	51	28	firms	firm	NOUN
gujaf-380	51	29	in	in	ADP
gujaf-380	51	30	nigeria	nigeria	PROPN
gujaf-380	51	31	.	.	PUNCT
gujaf-380	52	1	aluwong	aluwong	PROPN
gujaf-380	52	2	and	and	CCONJ
gujaf-380	52	3	fodio	fodio	ADJ
gujaf-380	52	4	(	(	PUNCT
gujaf-380	52	5	2019	2019	NUM
gujaf-380	52	6	)	)	PUNCT
gujaf-380	52	7	investigated	investigate	VERB
gujaf-380	52	8	the	the	DET
gujaf-380	52	9	impact	impact	NOUN
gujaf-380	52	10	of	of	ADP
gujaf-380	52	11	corporate	corporate	ADJ
gujaf-380	52	12	attributes	attribute	NOUN
gujaf-380	52	13	on	on	ADP
gujaf-380	52	14	environmental	environmental	ADJ
gujaf-380	52	15	disclosure	disclosure	NOUN
gujaf-380	52	16	by	by	ADP
gujaf-380	52	17	oil	oil	NOUN
gujaf-380	52	18	companies	company	NOUN
gujaf-380	52	19	in	in	ADP
gujaf-380	52	20	nigeria	nigeria	PROPN
gujaf-380	52	21	.	.	PUNCT
gujaf-380	53	1	the	the	DET
gujaf-380	53	2	study	study	NOUN
gujaf-380	53	3	employed	employ	VERB
gujaf-380	53	4	secondary	secondary	ADJ
gujaf-380	53	5	data	datum	NOUN
gujaf-380	53	6	from	from	ADP
gujaf-380	53	7	the	the	DET
gujaf-380	53	8	financial	financial	ADJ
gujaf-380	53	9	statements	statement	NOUN
gujaf-380	53	10	of	of	ADP
gujaf-380	53	11	9	9	NUM
gujaf-380	53	12	oil	oil	NOUN
gujaf-380	53	13	companies	company	NOUN
gujaf-380	53	14	for	for	ADP
gujaf-380	53	15	the	the	DET
gujaf-380	53	16	period	period	NOUN
gujaf-380	53	17	2011	2011	NUM
gujaf-380	53	18	to	to	ADP
gujaf-380	53	19	2017	2017	NUM
gujaf-380	53	20	.	.	PUNCT
gujaf-380	54	1	the	the	DET
gujaf-380	54	2	study	study	NOUN
gujaf-380	54	3	analysed	analyse	VERB
gujaf-380	54	4	the	the	DET
gujaf-380	54	5	data	datum	NOUN
gujaf-380	54	6	using	use	VERB
gujaf-380	54	7	the	the	DET
gujaf-380	54	8	logistic	logistic	ADJ
gujaf-380	54	9	regression	regression	NOUN
gujaf-380	54	10	and	and	CCONJ
gujaf-380	54	11	found	find	VERB
gujaf-380	54	12	that	that	SCONJ
gujaf-380	54	13	profitability	profitability	NOUN
gujaf-380	54	14	has	have	VERB
gujaf-380	54	15	a	a	DET
gujaf-380	54	16	significant	significant	ADJ
gujaf-380	54	17	positive	positive	ADJ
gujaf-380	54	18	effect	effect	NOUN
gujaf-380	54	19	on	on	ADP
gujaf-380	54	20	environmental	environmental	ADJ
gujaf-380	54	21	accounting	accounting	NOUN
gujaf-380	54	22	disclosure	disclosure	NOUN
gujaf-380	54	23	by	by	ADP
gujaf-380	54	24	oil	oil	NOUN
gujaf-380	54	25	companies	company	NOUN
gujaf-380	54	26	in	in	ADP
gujaf-380	54	27	nigeria	nigeria	PROPN
gujaf-380	54	28	.	.	PUNCT
gujaf-380	55	1	atang	atang	PROPN
gujaf-380	55	2	and	and	CCONJ
gujaf-380	55	3	eyisi	eyisi	VERB
gujaf-380	55	4	(	(	PUNCT
gujaf-380	55	5	2020	2020	NUM
gujaf-380	55	6	)	)	PUNCT
gujaf-380	55	7	tested	test	VERB
gujaf-380	55	8	the	the	DET
gujaf-380	55	9	determinants	determinant	NOUN
gujaf-380	55	10	of	of	ADP
gujaf-380	55	11	environmental	environmental	ADJ
gujaf-380	55	12	disclosures	disclosure	NOUN
gujaf-380	55	13	of	of	ADP
gujaf-380	55	14	listed	list	VERB
gujaf-380	55	15	manufacturing	manufacturing	NOUN
gujaf-380	55	16	firms	firm	NOUN
gujaf-380	55	17	in	in	ADP
gujaf-380	55	18	nigeria	nigeria	PROPN
gujaf-380	55	19	.	.	PUNCT
gujaf-380	56	1	the	the	DET
gujaf-380	56	2	data	datum	NOUN
gujaf-380	56	3	for	for	ADP
gujaf-380	56	4	the	the	DET
gujaf-380	56	5	investigation	investigation	NOUN
gujaf-380	56	6	was	be	AUX
gujaf-380	56	7	obtained	obtain	VERB
gujaf-380	56	8	from	from	ADP
gujaf-380	56	9	a	a	DET
gujaf-380	56	10	sample	sample	NOUN
gujaf-380	56	11	of	of	ADP
gujaf-380	56	12	22	22	NUM
gujaf-380	56	13	listed	list	VERB
gujaf-380	56	14	firms	firm	NOUN
gujaf-380	56	15	in	in	ADP
gujaf-380	56	16	the	the	DET
gujaf-380	56	17	industrial	industrial	ADJ
gujaf-380	56	18	sector	sector	NOUN
gujaf-380	56	19	.	.	PUNCT
gujaf-380	57	1	the	the	DET
gujaf-380	57	2	result	result	NOUN
gujaf-380	57	3	of	of	ADP
gujaf-380	57	4	the	the	DET
gujaf-380	57	5	investigation	investigation	NOUN
gujaf-380	57	6	revealed	reveal	VERB
gujaf-380	57	7	that	that	SCONJ
gujaf-380	57	8	profitability	profitability	NOUN
gujaf-380	57	9	is	be	AUX
gujaf-380	57	10	positive	positive	ADJ
gujaf-380	57	11	but	but	CCONJ
gujaf-380	57	12	statistically	statistically	ADV
gujaf-380	57	13	insignificant	insignificant	ADJ
gujaf-380	57	14	.	.	PUNCT
gujaf-380	58	1	this	this	DET
gujaf-380	58	2	result	result	NOUN
gujaf-380	58	3	agrees	agree	VERB
gujaf-380	58	4	with	with	ADP
gujaf-380	58	5	finding	finding	NOUN
gujaf-380	58	6	of	of	ADP
gujaf-380	58	7	dibia	dibia	NOUN
gujaf-380	58	8	and	and	CCONJ
gujaf-380	58	9	onwuchekwa	onwuchekwa	PROPN
gujaf-380	58	10	(	(	PUNCT
gujaf-380	58	11	2015	2015	NUM
gujaf-380	58	12	)	)	PUNCT
gujaf-380	58	13	that	that	SCONJ
gujaf-380	58	14	no	no	DET
gujaf-380	58	15	significant	significant	ADJ
gujaf-380	58	16	effect	effect	NOUN
gujaf-380	58	17	exist	exist	VERB
gujaf-380	58	18	between	between	ADP
gujaf-380	58	19	profitability	profitability	NOUN
gujaf-380	58	20	and	and	CCONJ
gujaf-380	58	21	corporate	corporate	ADJ
gujaf-380	58	22	social	social	ADJ
gujaf-380	58	23	responsivity	responsivity	NOUN
gujaf-380	58	24	disclosures	disclosure	NOUN
gujaf-380	58	25	from	from	ADP
gujaf-380	58	26	a	a	DET
gujaf-380	58	27	sample	sample	NOUN
gujaf-380	58	28	of	of	ADP
gujaf-380	58	29	15	15	NUM
gujaf-380	58	30	oil	oil	NOUN
gujaf-380	58	31	and	and	CCONJ
gujaf-380	58	32	gas	gas	NOUN
gujaf-380	58	33	companies	company	NOUN
gujaf-380	58	34	drawn	draw	VERB
gujaf-380	58	35	from	from	ADP
gujaf-380	58	36	2008	2008	NUM
gujaf-380	58	37	-	-	SYM
gujaf-380	58	38	2013	2013	NUM
gujaf-380	58	39	.	.	PUNCT
gujaf-380	59	1	similarly	similarly	ADV
gujaf-380	59	2	,	,	PUNCT
gujaf-380	59	3	salawu	salawu	NOUN
gujaf-380	59	4	(	(	PUNCT
gujaf-380	59	5	2020	2020	NUM
gujaf-380	59	6	)	)	PUNCT
gujaf-380	59	7	did	do	AUX
gujaf-380	59	8	not	not	PART
gujaf-380	59	9	found	find	VERB
gujaf-380	59	10	significant	significant	ADJ
gujaf-380	59	11	association	association	NOUN
gujaf-380	59	12	between	between	ADP
gujaf-380	59	13	profitability	profitability	NOUN
gujaf-380	59	14	and	and	CCONJ
gujaf-380	59	15	environmental	environmental	ADJ
gujaf-380	59	16	disclosure	disclosure	NOUN
gujaf-380	59	17	while	while	SCONJ
gujaf-380	59	18	analysing	analyse	VERB
gujaf-380	59	19	firms	firm	NOUN
gujaf-380	59	20	in	in	ADP
gujaf-380	59	21	the	the	DET
gujaf-380	59	22	nigerian	nigerian	ADJ
gujaf-380	59	23	stock	stock	NOUN
gujaf-380	59	24	exchange	exchange	NOUN
gujaf-380	59	25	market	market	NOUN
gujaf-380	59	26	.	.	PUNCT
gujaf-380	60	1	likewise	likewise	ADV
gujaf-380	60	2	,	,	PUNCT
gujaf-380	60	3	effriyanti	effriyanti	NOUN
gujaf-380	60	4	and	and	CCONJ
gujaf-380	60	5	belinda	belinda	PROPN
gujaf-380	60	6	(	(	PUNCT
gujaf-380	60	7	2023	2023	NUM
gujaf-380	60	8	)	)	PUNCT
gujaf-380	60	9	studied	study	VERB
gujaf-380	60	10	the	the	DET
gujaf-380	60	11	factors	factor	NOUN
gujaf-380	60	12	affecting	affect	VERB
gujaf-380	60	13	environmental	environmental	ADJ
gujaf-380	60	14	disclosure	disclosure	NOUN
gujaf-380	60	15	in	in	ADP
gujaf-380	60	16	oil	oil	NOUN
gujaf-380	60	17	and	and	CCONJ
gujaf-380	60	18	gas	gas	NOUN
gujaf-380	60	19	firms	firm	NOUN
gujaf-380	60	20	in	in	ADP
gujaf-380	60	21	nigeria	nigeria	PROPN
gujaf-380	60	22	for	for	ADP
gujaf-380	60	23	a	a	DET
gujaf-380	60	24	period	period	NOUN
gujaf-380	60	25	of	of	ADP
gujaf-380	60	26	ten	ten	NUM
gujaf-380	60	27	years	year	NOUN
gujaf-380	60	28	from	from	ADP
gujaf-380	60	29	2012	2012	NUM
gujaf-380	60	30	-	-	SYM
gujaf-380	60	31	2021	2021	NUM
gujaf-380	60	32	.	.	PUNCT
gujaf-380	61	1	the	the	DET
gujaf-380	61	2	study	study	NOUN
gujaf-380	61	3	used	use	VERB
gujaf-380	61	4	panel	panel	NOUN
gujaf-380	61	5	least	least	ADJ
gujaf-380	61	6	squares	square	NOUN
gujaf-380	61	7	and	and	CCONJ
gujaf-380	61	8	reported	report	VERB
gujaf-380	61	9	that	that	SCONJ
gujaf-380	61	10	profitability	profitability	NOUN
gujaf-380	61	11	has	have	VERB
gujaf-380	61	12	no	no	DET
gujaf-380	61	13	statistically	statistically	ADV
gujaf-380	61	14	significant	significant	ADJ
gujaf-380	61	15	impact	impact	NOUN
gujaf-380	61	16	.	.	PUNCT
gujaf-380	62	1	based	base	VERB
gujaf-380	62	2	on	on	ADP
gujaf-380	62	3	the	the	DET
gujaf-380	62	4	reviewed	review	VERB
gujaf-380	62	5	literature	literature	NOUN
gujaf-380	62	6	,	,	PUNCT
gujaf-380	62	7	the	the	DET
gujaf-380	62	8	study	study	NOUN
gujaf-380	62	9	hypothesized	hypothesize	VERB
gujaf-380	62	10	that	that	SCONJ
gujaf-380	62	11	:	:	PUNCT
gujaf-380	62	12	h1	h1	NOUN
gujaf-380	62	13	:	:	PUNCT
gujaf-380	62	14	profitability	profitability	NOUN
gujaf-380	62	15	has	have	VERB
gujaf-380	62	16	significant	significant	ADJ
gujaf-380	62	17	influence	influence	NOUN
gujaf-380	62	18	on	on	ADP
gujaf-380	62	19	cead	cead	NOUN
gujaf-380	62	20	of	of	ADP
gujaf-380	62	21	listed	list	VERB
gujaf-380	62	22	oil	oil	NOUN
gujaf-380	62	23	and	and	CCONJ
gujaf-380	62	24	gas	gas	NOUN
gujaf-380	62	25	firms	firm	NOUN
gujaf-380	62	26	in	in	ADP
gujaf-380	62	27	nigeria	nigeria	PROPN
gujaf-380	62	28	.	.	PUNCT
gujaf-380	63	1	oil	oil	NOUN
gujaf-380	63	2	and	and	CCONJ
gujaf-380	63	3	gas	gas	NOUN
gujaf-380	63	4	firms	firm	NOUN
gujaf-380	63	5	in	in	ADP
gujaf-380	63	6	nigeria	nigeria	PROPN
gujaf-380	63	7	.	.	PUNCT
gujaf-380	64	1	firm	firm	ADJ
gujaf-380	64	2	size	size	NOUN
gujaf-380	64	3	and	and	CCONJ
gujaf-380	64	4	cead	cead	VERB
gujaf-380	64	5	aluwong	aluwong	ADV
gujaf-380	64	6	and	and	CCONJ
gujaf-380	64	7	fodio	fodio	ADJ
gujaf-380	64	8	(	(	PUNCT
gujaf-380	64	9	2019	2019	NUM
gujaf-380	64	10	)	)	PUNCT
gujaf-380	64	11	investigated	investigate	VERB
gujaf-380	64	12	the	the	DET
gujaf-380	64	13	impact	impact	NOUN
gujaf-380	64	14	of	of	ADP
gujaf-380	64	15	corporate	corporate	ADJ
gujaf-380	64	16	attributes	attribute	NOUN
gujaf-380	64	17	on	on	ADP
gujaf-380	64	18	environmental	environmental	ADJ
gujaf-380	64	19	disclosure	disclosure	NOUN
gujaf-380	64	20	by	by	ADP
gujaf-380	64	21	oil	oil	NOUN
gujaf-380	64	22	companies	company	NOUN
gujaf-380	64	23	in	in	ADP
gujaf-380	64	24	nigeria	nigeria	PROPN
gujaf-380	64	25	.	.	PUNCT
gujaf-380	65	1	the	the	DET
gujaf-380	65	2	study	study	NOUN
gujaf-380	65	3	employed	employ	VERB
gujaf-380	65	4	secondary	secondary	ADJ
gujaf-380	65	5	data	datum	NOUN
gujaf-380	65	6	from	from	ADP
gujaf-380	65	7	the	the	DET
gujaf-380	65	8	financial	financial	ADJ
gujaf-380	65	9	statements	statement	NOUN
gujaf-380	65	10	of	of	ADP
gujaf-380	65	11	9	9	NUM
gujaf-380	65	12	oil	oil	NOUN
gujaf-380	65	13	companies	company	NOUN
gujaf-380	65	14	for	for	ADP
gujaf-380	65	15	the	the	DET
gujaf-380	65	16	period	period	NOUN
gujaf-380	65	17	2011	2011	NUM
gujaf-380	65	18	to	to	ADP
gujaf-380	65	19	2017	2017	NUM
gujaf-380	65	20	.	.	PUNCT
gujaf-380	66	1	the	the	DET
gujaf-380	66	2	study	study	NOUN
gujaf-380	66	3	analysed	analyse	VERB
gujaf-380	66	4	the	the	DET
gujaf-380	66	5	data	datum	NOUN
gujaf-380	66	6	using	use	VERB
gujaf-380	66	7	the	the	DET
gujaf-380	66	8	logistic	logistic	ADJ
gujaf-380	66	9	regression	regression	NOUN
gujaf-380	66	10	and	and	CCONJ
gujaf-380	66	11	revealed	reveal	VERB
gujaf-380	66	12	that	that	SCONJ
gujaf-380	66	13	firm	firm	ADJ
gujaf-380	66	14	size	size	NOUN
gujaf-380	66	15	has	have	VERB
gujaf-380	66	16	a	a	DET
gujaf-380	66	17	significant	significant	ADJ
gujaf-380	66	18	positive	positive	ADJ
gujaf-380	66	19	effect	effect	NOUN
gujaf-380	66	20	on	on	ADP
gujaf-380	66	21	environmental	environmental	ADJ
gujaf-380	66	22	accounting	accounting	NOUN
gujaf-380	66	23	disclosure	disclosure	NOUN
gujaf-380	66	24	.	.	PUNCT
gujaf-380	67	1	the	the	DET
gujaf-380	67	2	finding	finding	NOUN
gujaf-380	67	3	is	be	AUX
gujaf-380	67	4	in	in	ADP
gujaf-380	67	5	line	line	NOUN
gujaf-380	67	6	with	with	ADP
gujaf-380	67	7	ohidoa	ohidoa	NOUN
gujaf-380	67	8	et	et	PROPN
gujaf-380	67	9	al	al	PROPN
gujaf-380	67	10	.	.	PROPN
gujaf-380	68	1	(	(	PUNCT
gujaf-380	68	2	2016	2016	NUM
gujaf-380	68	3	)	)	PUNCT
gujaf-380	68	4	and	and	CCONJ
gujaf-380	68	5	van	van	PROPN
gujaf-380	68	6	de	de	PROPN
gujaf-380	68	7	burgwal	burgwal	NOUN
gujaf-380	68	8	and	and	CCONJ
gujaf-380	68	9	vieira	vieira	PROPN
gujaf-380	68	10	(	(	PUNCT
gujaf-380	68	11	2014	2014	NUM
gujaf-380	68	12	)	)	PUNCT
gujaf-380	68	13	a	a	DET
gujaf-380	68	14	significant	significant	ADJ
gujaf-380	68	15	positive	positive	ADJ
gujaf-380	68	16	association	association	NOUN
gujaf-380	68	17	between	between	ADP
gujaf-380	68	18	firm	firm	ADJ
gujaf-380	68	19	size	size	NOUN
gujaf-380	68	20	and	and	CCONJ
gujaf-380	68	21	environmental	environmental	ADJ
gujaf-380	68	22	disclosure	disclosure	NOUN
gujaf-380	68	23	prevails	prevail	VERB
gujaf-380	68	24	in	in	ADP
gujaf-380	68	25	nigerian	nigerian	ADJ
gujaf-380	68	26	and	and	CCONJ
gujaf-380	68	27	dutch	dutch	ADJ
gujaf-380	68	28	market	market	NOUN
gujaf-380	68	29	respectively	respectively	ADV
gujaf-380	68	30	.	.	PUNCT
gujaf-380	69	1	atang	atang	PROPN
gujaf-380	69	2	and	and	CCONJ
gujaf-380	69	3	eyisi	eyisi	VERB
gujaf-380	69	4	(	(	PUNCT
gujaf-380	69	5	2020	2020	NUM
gujaf-380	69	6	)	)	PUNCT
gujaf-380	69	7	tested	test	VERB
gujaf-380	69	8	the	the	DET
gujaf-380	69	9	determinants	determinant	NOUN
gujaf-380	69	10	of	of	ADP
gujaf-380	69	11	environmental	environmental	ADJ
gujaf-380	69	12	disclosures	disclosure	NOUN
gujaf-380	69	13	of	of	ADP
gujaf-380	69	14	listed	list	VERB
gujaf-380	69	15	manufacturing	manufacturing	NOUN
gujaf-380	69	16	firms	firm	NOUN
gujaf-380	69	17	in	in	ADP
gujaf-380	69	18	nigeria	nigeria	PROPN
gujaf-380	69	19	.	.	PUNCT
gujaf-380	70	1	the	the	DET
gujaf-380	70	2	data	datum	NOUN
gujaf-380	70	3	for	for	ADP
gujaf-380	70	4	the	the	DET
gujaf-380	70	5	investigation	investigation	NOUN
gujaf-380	70	6	was	be	AUX
gujaf-380	70	7	obtained	obtain	VERB
gujaf-380	70	8	from	from	ADP
gujaf-380	70	9	a	a	DET
gujaf-380	70	10	sample	sample	NOUN
gujaf-380	70	11	of	of	ADP
gujaf-380	70	12	22	22	NUM
gujaf-380	70	13	listed	list	VERB
gujaf-380	70	14	firms	firm	NOUN
gujaf-380	70	15	in	in	ADP
gujaf-380	70	16	the	the	DET
gujaf-380	70	17	industrial	industrial	ADJ
gujaf-380	70	18	sector	sector	NOUN
gujaf-380	70	19	.	.	PUNCT
gujaf-380	71	1	the	the	DET
gujaf-380	71	2	result	result	NOUN
gujaf-380	71	3	of	of	ADP
gujaf-380	71	4	the	the	DET
gujaf-380	71	5	investigation	investigation	NOUN
gujaf-380	71	6	revealed	reveal	VERB
gujaf-380	71	7	that	that	SCONJ
gujaf-380	71	8	firms	firm	NOUN
gujaf-380	71	9	is	be	AUX
gujaf-380	71	10	positive	positive	ADJ
gujaf-380	71	11	and	and	CCONJ
gujaf-380	71	12	statistically	statistically	ADV
gujaf-380	71	13	significant	significant	ADJ
gujaf-380	71	14	.	.	PUNCT
gujaf-380	72	1	dibia	dibia	NOUN
gujaf-380	72	2	and	and	CCONJ
gujaf-380	72	3	onwuchekwa	onwuchekwa	PROPN
gujaf-380	72	4	(	(	PUNCT
gujaf-380	72	5	2015	2015	NUM
gujaf-380	72	6	)	)	PUNCT
gujaf-380	72	7	empirical	empirical	NOUN
gujaf-380	72	8	analysed	analyse	VERB
gujaf-380	72	9	the	the	DET
gujaf-380	72	10	determinants	determinant	NOUN
gujaf-380	72	11	of	of	ADP
gujaf-380	72	12	environmental	environmental	ADJ
gujaf-380	72	13	disclosures	disclosure	NOUN
gujaf-380	72	14	of	of	ADP
gujaf-380	72	15	oil	oil	NOUN
gujaf-380	72	16	and	and	CCONJ
gujaf-380	72	17	gas	gas	NOUN
gujaf-380	72	18	companies	company	NOUN
gujaf-380	72	19	in	in	ADP
gujaf-380	72	20	nigeria	nigeria	PROPN
gujaf-380	72	21	.	.	PUNCT
gujaf-380	73	1	the	the	DET
gujaf-380	73	2	study	study	NOUN
gujaf-380	73	3	used	use	VERB
gujaf-380	73	4	a	a	DET
gujaf-380	73	5	sample	sample	NOUN
gujaf-380	73	6	of	of	ADP
gujaf-380	73	7	15	15	NUM
gujaf-380	73	8	companies	company	NOUN
gujaf-380	73	9	drawn	draw	VERB
gujaf-380	73	10	from	from	ADP
gujaf-380	73	11	2008	2008	NUM
gujaf-380	73	12	-	-	SYM
gujaf-380	73	13	2013	2013	NUM
gujaf-380	73	14	financial	financial	ADJ
gujaf-380	73	15	years	year	NOUN
gujaf-380	73	16	.	.	PUNCT
gujaf-380	74	1	the	the	DET
gujaf-380	74	2	finding	finding	NOUN
gujaf-380	74	3	of	of	ADP
gujaf-380	74	4	the	the	DET
gujaf-380	74	5	study	study	NOUN
gujaf-380	74	6	shows	show	VERB
gujaf-380	74	7	that	that	SCONJ
gujaf-380	74	8	significant	significant	ADJ
gujaf-380	74	9	gusau	gusau	ADJ
gujaf-380	74	10	journal	journal	NOUN
gujaf-380	74	11	of	of	ADP
gujaf-380	74	12	accounting	accounting	NOUN
gujaf-380	74	13	and	and	CCONJ
gujaf-380	74	14	finance	finance	NOUN
gujaf-380	74	15	,	,	PUNCT
gujaf-380	74	16	vol.6	vol.6	PROPN
gujaf-380	74	17	,	,	PUNCT
gujaf-380	74	18	issue	issue	NOUN
gujaf-380	74	19	1	1	NUM
gujaf-380	74	20	,	,	PUNCT
gujaf-380	74	21	april	april	PROPN
gujaf-380	74	22	,	,	PUNCT
gujaf-380	74	23	2025	2025	NUM
gujaf-380	74	24	222	222	NUM
gujaf-380	74	25	relationship	relationship	NOUN
gujaf-380	74	26	between	between	ADP
gujaf-380	74	27	company	company	NOUN
gujaf-380	74	28	size	size	NOUN
gujaf-380	74	29	and	and	CCONJ
gujaf-380	74	30	corporate	corporate	ADJ
gujaf-380	74	31	social	social	ADJ
gujaf-380	74	32	responsivity	responsivity	NOUN
gujaf-380	74	33	disclosures	disclosure	NOUN
gujaf-380	74	34	.	.	PUNCT
gujaf-380	75	1	in	in	ADP
gujaf-380	75	2	this	this	DET
gujaf-380	75	3	vein	vein	NOUN
gujaf-380	75	4	,	,	PUNCT
gujaf-380	75	5	salawu	salawu	NOUN
gujaf-380	75	6	(	(	PUNCT
gujaf-380	75	7	2020	2020	NUM
gujaf-380	75	8	)	)	PUNCT
gujaf-380	75	9	reported	report	VERB
gujaf-380	75	10	a	a	DET
gujaf-380	75	11	significant	significant	ADJ
gujaf-380	75	12	association	association	NOUN
gujaf-380	75	13	between	between	ADP
gujaf-380	75	14	firm	firm	ADJ
gujaf-380	75	15	size	size	NOUN
gujaf-380	75	16	and	and	CCONJ
gujaf-380	75	17	environmental	environmental	ADJ
gujaf-380	75	18	disclosure	disclosure	NOUN
gujaf-380	75	19	among	among	ADP
gujaf-380	75	20	conglomerates	conglomerate	NOUN
gujaf-380	75	21	firms	firm	NOUN
gujaf-380	75	22	listed	list	VERB
gujaf-380	75	23	on	on	ADP
gujaf-380	75	24	the	the	DET
gujaf-380	75	25	floor	floor	NOUN
gujaf-380	75	26	of	of	ADP
gujaf-380	75	27	nigerian	nigerian	ADJ
gujaf-380	75	28	stock	stock	NOUN
gujaf-380	75	29	exchange	exchange	NOUN
gujaf-380	75	30	market	market	NOUN
gujaf-380	75	31	.	.	PUNCT
gujaf-380	76	1	additionally	additionally	ADV
gujaf-380	76	2	,	,	PUNCT
gujaf-380	76	3	effriyanti	effriyanti	NOUN
gujaf-380	76	4	and	and	CCONJ
gujaf-380	76	5	belinda	belinda	PROPN
gujaf-380	76	6	(	(	PUNCT
gujaf-380	76	7	2023	2023	NUM
gujaf-380	76	8	)	)	PUNCT
gujaf-380	76	9	studied	study	VERB
gujaf-380	76	10	the	the	DET
gujaf-380	76	11	factors	factor	NOUN
gujaf-380	76	12	affecting	affect	VERB
gujaf-380	76	13	environmental	environmental	ADJ
gujaf-380	76	14	disclosure	disclosure	NOUN
gujaf-380	76	15	in	in	ADP
gujaf-380	76	16	oil	oil	NOUN
gujaf-380	76	17	and	and	CCONJ
gujaf-380	76	18	gas	gas	NOUN
gujaf-380	76	19	firms	firm	NOUN
gujaf-380	76	20	in	in	ADP
gujaf-380	76	21	nigeria	nigeria	PROPN
gujaf-380	76	22	for	for	ADP
gujaf-380	76	23	a	a	DET
gujaf-380	76	24	period	period	NOUN
gujaf-380	76	25	of	of	ADP
gujaf-380	76	26	ten	ten	NUM
gujaf-380	76	27	years	year	NOUN
gujaf-380	76	28	from	from	ADP
gujaf-380	76	29	2012	2012	NUM
gujaf-380	76	30	-	-	SYM
gujaf-380	76	31	2021	2021	NUM
gujaf-380	76	32	.	.	PUNCT
gujaf-380	77	1	the	the	DET
gujaf-380	77	2	study	study	NOUN
gujaf-380	77	3	used	use	VERB
gujaf-380	77	4	panel	panel	NOUN
gujaf-380	77	5	least	least	ADJ
gujaf-380	77	6	squares	square	NOUN
gujaf-380	77	7	.	.	PUNCT
gujaf-380	78	1	the	the	DET
gujaf-380	78	2	findings	finding	NOUN
gujaf-380	78	3	revealed	reveal	VERB
gujaf-380	78	4	that	that	SCONJ
gujaf-380	78	5	environmental	environmental	ADJ
gujaf-380	78	6	disclosure	disclosure	NOUN
gujaf-380	78	7	and	and	CCONJ
gujaf-380	78	8	business	business	NOUN
gujaf-380	78	9	size	size	NOUN
gujaf-380	78	10	are	be	AUX
gujaf-380	78	11	positively	positively	ADV
gujaf-380	78	12	correlated	correlate	VERB
gujaf-380	78	13	.	.	PUNCT
gujaf-380	79	1	khalid	khalid	PROPN
gujaf-380	79	2	et	et	PROPN
gujaf-380	79	3	al	al	PROPN
gujaf-380	79	4	(	(	PUNCT
gujaf-380	79	5	2017	2017	NUM
gujaf-380	79	6	)	)	PUNCT
gujaf-380	79	7	conducted	conduct	VERB
gujaf-380	79	8	a	a	DET
gujaf-380	79	9	study	study	NOUN
gujaf-380	79	10	on	on	ADP
gujaf-380	79	11	the	the	DET
gujaf-380	79	12	impact	impact	NOUN
gujaf-380	79	13	of	of	ADP
gujaf-380	79	14	corporate	corporate	ADJ
gujaf-380	79	15	characteristics	characteristic	NOUN
gujaf-380	79	16	on	on	ADP
gujaf-380	79	17	social	social	ADJ
gujaf-380	79	18	and	and	CCONJ
gujaf-380	79	19	environmental	environmental	ADJ
gujaf-380	79	20	disclosure	disclosure	NOUN
gujaf-380	79	21	(	(	PUNCT
gujaf-380	79	22	csed	cse	VERB
gujaf-380	79	23	)	)	PUNCT
gujaf-380	79	24	66	66	NUM
gujaf-380	79	25	companies	company	NOUN
gujaf-380	79	26	2010	2010	NUM
gujaf-380	79	27	to	to	ADP
gujaf-380	79	28	2012	2012	NUM
gujaf-380	79	29	.	.	PUNCT
gujaf-380	80	1	the	the	DET
gujaf-380	80	2	study	study	NOUN
gujaf-380	80	3	used	use	VERB
gujaf-380	80	4	panel	panel	NOUN
gujaf-380	80	5	data	data	PROPN
gujaf-380	80	6	regression	regression	NOUN
gujaf-380	80	7	model	model	NOUN
gujaf-380	80	8	,	,	PUNCT
gujaf-380	80	9	and	and	CCONJ
gujaf-380	80	10	the	the	DET
gujaf-380	80	11	results	result	NOUN
gujaf-380	80	12	of	of	ADP
gujaf-380	80	13	the	the	DET
gujaf-380	80	14	study	study	NOUN
gujaf-380	80	15	indicated	indicate	VERB
gujaf-380	80	16	that	that	SCONJ
gujaf-380	80	17	the	the	DET
gujaf-380	80	18	firm	firm	ADJ
gujaf-380	80	19	size	size	NOUN
gujaf-380	80	20	,	,	PUNCT
gujaf-380	80	21	amman	amman	PROPN
gujaf-380	80	22	stock	stock	PROPN
gujaf-380	80	23	exchange	exchange	PROPN
gujaf-380	80	24	(	(	PUNCT
gujaf-380	80	25	ase	ase	NOUN
gujaf-380	80	26	)	)	PUNCT
gujaf-380	80	27	are	be	AUX
gujaf-380	80	28	significantly	significantly	ADV
gujaf-380	80	29	associated	associate	VERB
gujaf-380	80	30	with	with	ADP
gujaf-380	80	31	the	the	DET
gujaf-380	80	32	amount	amount	NOUN
gujaf-380	80	33	of	of	ADP
gujaf-380	80	34	csed	cse	VERB
gujaf-380	80	35	.	.	PUNCT
gujaf-380	81	1	similarly	similarly	ADV
gujaf-380	81	2	,	,	PUNCT
gujaf-380	81	3	jafar	jafar	PROPN
gujaf-380	81	4	(	(	PUNCT
gujaf-380	81	5	2018	2018	NUM
gujaf-380	81	6	)	)	PUNCT
gujaf-380	81	7	conducted	conduct	VERB
gujaf-380	81	8	a	a	DET
gujaf-380	81	9	study	study	NOUN
gujaf-380	81	10	on	on	ADP
gujaf-380	81	11	determinants	determinant	NOUN
gujaf-380	81	12	of	of	ADP
gujaf-380	81	13	corporate	corporate	ADJ
gujaf-380	81	14	environmental	environmental	ADJ
gujaf-380	81	15	accounting	accounting	NOUN
gujaf-380	81	16	disclosures	disclosure	NOUN
gujaf-380	81	17	of	of	ADP
gujaf-380	81	18	listed	list	VERB
gujaf-380	81	19	oil	oil	NOUN
gujaf-380	81	20	and	and	CCONJ
gujaf-380	81	21	gas	gas	NOUN
gujaf-380	81	22	firms	firm	NOUN
gujaf-380	81	23	in	in	ADP
gujaf-380	81	24	nigeria	nigeria	PROPN
gujaf-380	81	25	.	.	PUNCT
gujaf-380	82	1	the	the	DET
gujaf-380	82	2	study	study	NOUN
gujaf-380	82	3	found	find	VERB
gujaf-380	82	4	firm	firm	ADJ
gujaf-380	82	5	size	size	NOUN
gujaf-380	82	6	has	have	VERB
gujaf-380	82	7	significant	significant	ADJ
gujaf-380	82	8	impact	impact	NOUN
gujaf-380	82	9	on	on	ADP
gujaf-380	82	10	the	the	DET
gujaf-380	82	11	corporate	corporate	ADJ
gujaf-380	82	12	environmental	environmental	ADJ
gujaf-380	82	13	accounting	accounting	NOUN
gujaf-380	82	14	disclosures	disclosure	NOUN
gujaf-380	82	15	of	of	ADP
gujaf-380	82	16	listed	list	VERB
gujaf-380	82	17	oil	oil	NOUN
gujaf-380	82	18	and	and	CCONJ
gujaf-380	82	19	gas	gas	NOUN
gujaf-380	82	20	firms	firm	NOUN
gujaf-380	82	21	in	in	ADP
gujaf-380	82	22	nigeria	nigeria	PROPN
gujaf-380	82	23	.	.	PUNCT
gujaf-380	83	1	in	in	ADP
gujaf-380	83	2	line	line	NOUN
gujaf-380	83	3	with	with	ADP
gujaf-380	83	4	the	the	DET
gujaf-380	83	5	reviewed	review	VERB
gujaf-380	83	6	studies	study	NOUN
gujaf-380	83	7	,	,	PUNCT
gujaf-380	83	8	we	we	PRON
gujaf-380	83	9	hypothesized	hypothesize	VERB
gujaf-380	83	10	that	that	SCONJ
gujaf-380	83	11	:	:	PUNCT
gujaf-380	83	12	h2	h2	NOUN
gujaf-380	83	13	:	:	PUNCT
gujaf-380	83	14	firm	firm	ADJ
gujaf-380	83	15	size	size	NOUN
gujaf-380	83	16	has	have	VERB
gujaf-380	83	17	significant	significant	ADJ
gujaf-380	83	18	impact	impact	NOUN
gujaf-380	83	19	on	on	ADP
gujaf-380	83	20	cead	cead	NOUN
gujaf-380	83	21	of	of	ADP
gujaf-380	83	22	listed	list	VERB
gujaf-380	83	23	oil	oil	NOUN
gujaf-380	83	24	and	and	CCONJ
gujaf-380	83	25	gas	gas	NOUN
gujaf-380	83	26	firms	firm	NOUN
gujaf-380	83	27	in	in	ADP
gujaf-380	83	28	nigeria	nigeria	PROPN
gujaf-380	83	29	.	.	PUNCT
gujaf-380	84	1	moderating	moderate	VERB
gujaf-380	84	2	role	role	NOUN
gujaf-380	84	3	of	of	ADP
gujaf-380	84	4	board	board	NOUN
gujaf-380	84	5	independence	independence	NOUN
gujaf-380	84	6	the	the	DET
gujaf-380	84	7	independent	independent	ADJ
gujaf-380	84	8	directors	director	NOUN
gujaf-380	84	9	are	be	AUX
gujaf-380	84	10	an	an	DET
gujaf-380	84	11	integral	integral	ADJ
gujaf-380	84	12	part	part	NOUN
gujaf-380	84	13	of	of	ADP
gujaf-380	84	14	corporate	corporate	ADJ
gujaf-380	84	15	board	board	NOUN
gujaf-380	84	16	of	of	ADP
gujaf-380	84	17	directors	director	NOUN
gujaf-380	84	18	.	.	PUNCT
gujaf-380	85	1	these	these	DET
gujaf-380	85	2	directors	director	NOUN
gujaf-380	85	3	are	be	AUX
gujaf-380	85	4	very	very	ADV
gujaf-380	85	5	vital	vital	ADJ
gujaf-380	85	6	as	as	ADP
gujaf-380	85	7	a	a	DET
gujaf-380	85	8	result	result	NOUN
gujaf-380	85	9	of	of	ADP
gujaf-380	85	10	their	their	PRON
gujaf-380	85	11	level	level	NOUN
gujaf-380	85	12	of	of	ADP
gujaf-380	85	13	knowledge	knowledge	NOUN
gujaf-380	85	14	,	,	PUNCT
gujaf-380	85	15	experience	experience	NOUN
gujaf-380	85	16	and	and	CCONJ
gujaf-380	85	17	also	also	ADV
gujaf-380	85	18	their	their	PRON
gujaf-380	85	19	independence	independence	NOUN
gujaf-380	85	20	from	from	ADP
gujaf-380	85	21	management	management	NOUN
gujaf-380	85	22	team	team	NOUN
gujaf-380	85	23	(	(	PUNCT
gujaf-380	85	24	abdelsalam	abdelsalam	PROPN
gujaf-380	85	25	et	et	PROPN
gujaf-380	85	26	al	al	PROPN
gujaf-380	85	27	.	.	PROPN
gujaf-380	85	28	,	,	PUNCT
gujaf-380	85	29	2008	2008	NUM
gujaf-380	85	30	)	)	PUNCT
gujaf-380	85	31	.	.	PUNCT
gujaf-380	86	1	therefore	therefore	ADV
gujaf-380	86	2	,	,	PUNCT
gujaf-380	86	3	their	their	PRON
gujaf-380	86	4	existence	existence	NOUN
gujaf-380	86	5	in	in	ADP
gujaf-380	86	6	the	the	DET
gujaf-380	86	7	company	company	NOUN
gujaf-380	86	8	’s	’s	PART
gujaf-380	86	9	board	board	NOUN
gujaf-380	86	10	become	become	VERB
gujaf-380	86	11	very	very	ADV
gujaf-380	86	12	crucial	crucial	ADJ
gujaf-380	86	13	.	.	PUNCT
gujaf-380	87	1	moreover	moreover	ADV
gujaf-380	87	2	,	,	PUNCT
gujaf-380	87	3	the	the	DET
gujaf-380	87	4	role	role	NOUN
gujaf-380	87	5	independent	independent	ADJ
gujaf-380	87	6	directors	director	NOUN
gujaf-380	87	7	especially	especially	ADV
gujaf-380	87	8	in	in	ADP
gujaf-380	87	9	terms	term	NOUN
gujaf-380	87	10	of	of	ADP
gujaf-380	87	11	monitoring	monitoring	NOUN
gujaf-380	87	12	becomes	become	VERB
gujaf-380	87	13	a	a	DET
gujaf-380	87	14	topical	topical	ADJ
gujaf-380	87	15	issue	issue	NOUN
gujaf-380	87	16	as	as	ADP
gujaf-380	87	17	a	a	DET
gujaf-380	87	18	result	result	NOUN
gujaf-380	87	19	of	of	ADP
gujaf-380	87	20	the	the	DET
gujaf-380	87	21	global	global	ADJ
gujaf-380	87	22	corporate	corporate	ADJ
gujaf-380	87	23	scandals	scandal	NOUN
gujaf-380	87	24	.	.	PUNCT
gujaf-380	88	1	independent	independent	ADJ
gujaf-380	88	2	directors	director	NOUN
gujaf-380	88	3	are	be	AUX
gujaf-380	88	4	more	more	ADV
gujaf-380	88	5	likely	likely	ADJ
gujaf-380	88	6	to	to	PART
gujaf-380	88	7	influence	influence	VERB
gujaf-380	88	8	environmental	environmental	ADJ
gujaf-380	88	9	disclosure	disclosure	NOUN
gujaf-380	88	10	because	because	SCONJ
gujaf-380	88	11	they	they	PRON
gujaf-380	88	12	bring	bring	VERB
gujaf-380	88	13	an	an	DET
gujaf-380	88	14	external	external	ADJ
gujaf-380	88	15	perspective	perspective	NOUN
gujaf-380	88	16	,	,	PUNCT
gujaf-380	88	17	safeguarding	safeguard	VERB
gujaf-380	88	18	the	the	DET
gujaf-380	88	19	reputation	reputation	NOUN
gujaf-380	88	20	of	of	ADP
gujaf-380	88	21	the	the	DET
gujaf-380	88	22	company	company	NOUN
gujaf-380	88	23	as	as	ADV
gujaf-380	88	24	well	well	ADV
gujaf-380	88	25	as	as	ADP
gujaf-380	88	26	its	its	PRON
gujaf-380	88	27	sustainability	sustainability	NOUN
gujaf-380	88	28	in	in	ADP
gujaf-380	88	29	the	the	DET
gujaf-380	88	30	long	long	ADV
gujaf-380	88	31	-	-	PUNCT
gujaf-380	88	32	run	run	NOUN
gujaf-380	88	33	(	(	PUNCT
gujaf-380	88	34	de	de	X
gujaf-380	88	35	villiers	villiers	X
gujaf-380	88	36	et	et	PROPN
gujaf-380	88	37	al	al	PROPN
gujaf-380	88	38	.	.	PROPN
gujaf-380	88	39	,	,	PUNCT
gujaf-380	88	40	2011	2011	NUM
gujaf-380	88	41	)	)	PUNCT
gujaf-380	88	42	.	.	PUNCT
gujaf-380	89	1	more	more	ADV
gujaf-380	89	2	so	so	ADV
gujaf-380	89	3	,	,	PUNCT
gujaf-380	89	4	companies	company	NOUN
gujaf-380	89	5	with	with	ADP
gujaf-380	89	6	independent	independent	ADJ
gujaf-380	89	7	boards	board	NOUN
gujaf-380	89	8	are	be	AUX
gujaf-380	89	9	more	more	ADV
gujaf-380	89	10	likely	likely	ADJ
gujaf-380	89	11	to	to	PART
gujaf-380	89	12	respond	respond	VERB
gujaf-380	89	13	to	to	ADP
gujaf-380	89	14	pressures	pressure	NOUN
gujaf-380	89	15	that	that	PRON
gujaf-380	89	16	may	may	AUX
gujaf-380	89	17	arise	arise	VERB
gujaf-380	89	18	from	from	ADP
gujaf-380	89	19	the	the	DET
gujaf-380	89	20	stakeholders	stakeholder	NOUN
gujaf-380	89	21	on	on	ADP
gujaf-380	89	22	increased	increase	VERB
gujaf-380	89	23	environmental	environmental	ADJ
gujaf-380	89	24	disclosure	disclosure	NOUN
gujaf-380	89	25	.	.	PUNCT
gujaf-380	90	1	studies	study	NOUN
gujaf-380	90	2	have	have	AUX
gujaf-380	90	3	found	find	VERB
gujaf-380	90	4	that	that	SCONJ
gujaf-380	90	5	board	board	NOUN
gujaf-380	90	6	independence	independence	NOUN
gujaf-380	90	7	are	be	AUX
gujaf-380	90	8	positively	positively	ADV
gujaf-380	90	9	related	relate	VERB
gujaf-380	90	10	with	with	ADP
gujaf-380	90	11	environmental	environmental	ADJ
gujaf-380	90	12	performance	performance	NOUN
gujaf-380	90	13	(	(	PUNCT
gujaf-380	90	14	de	de	X
gujaf-380	90	15	villiers	villiers	X
gujaf-380	90	16	et	et	PROPN
gujaf-380	90	17	al	al	PROPN
gujaf-380	90	18	.	.	PROPN
gujaf-380	90	19	,	,	PUNCT
gujaf-380	90	20	2011	2011	NUM
gujaf-380	90	21	)	)	PUNCT
gujaf-380	90	22	.	.	PUNCT
gujaf-380	91	1	chijoke	chijoke	ADJ
gujaf-380	91	2	-	-	PUNCT
gujaf-380	91	3	mgbame	mgbame	NOUN
gujaf-380	91	4	et	et	PROPN
gujaf-380	91	5	al	al	PROPN
gujaf-380	91	6	.	.	PROPN
gujaf-380	92	1	(	(	PUNCT
gujaf-380	92	2	2020	2020	NUM
gujaf-380	92	3	)	)	PUNCT
gujaf-380	92	4	provided	provide	VERB
gujaf-380	92	5	a	a	DET
gujaf-380	92	6	strong	strong	ADJ
gujaf-380	92	7	evidence	evidence	NOUN
gujaf-380	92	8	of	of	ADP
gujaf-380	92	9	a	a	DET
gujaf-380	92	10	positive	positive	ADJ
gujaf-380	92	11	effect	effect	NOUN
gujaf-380	92	12	of	of	ADP
gujaf-380	92	13	board	board	NOUN
gujaf-380	92	14	independence	independence	NOUN
gujaf-380	92	15	on	on	ADP
gujaf-380	92	16	the	the	DET
gujaf-380	92	17	csr	csr	NOUN
gujaf-380	92	18	performance	performance	NOUN
gujaf-380	92	19	.	.	PUNCT
gujaf-380	93	1	coffie	coffie	PROPN
gujaf-380	93	2	et	et	PROPN
gujaf-380	93	3	al	al	PROPN
gujaf-380	93	4	.	.	PROPN
gujaf-380	94	1	(	(	PUNCT
gujaf-380	94	2	2018	2018	NUM
gujaf-380	94	3	)	)	PUNCT
gujaf-380	94	4	reported	report	VERB
gujaf-380	94	5	a	a	DET
gujaf-380	94	6	positive	positive	ADJ
gujaf-380	94	7	but	but	CCONJ
gujaf-380	94	8	insignificant	insignificant	ADJ
gujaf-380	94	9	association	association	NOUN
gujaf-380	94	10	between	between	ADP
gujaf-380	94	11	csr	csr	PROPN
gujaf-380	94	12	and	and	CCONJ
gujaf-380	94	13	non	non	ADJ
gujaf-380	94	14	-	-	ADJ
gujaf-380	94	15	executive	executive	ADJ
gujaf-380	94	16	directors	director	NOUN
gujaf-380	94	17	.	.	PUNCT
gujaf-380	95	1	issa	issa	PROPN
gujaf-380	95	2	et	et	PROPN
gujaf-380	95	3	al	al	PROPN
gujaf-380	95	4	.	.	PROPN
gujaf-380	96	1	(	(	PUNCT
gujaf-380	96	2	2021	2021	NUM
gujaf-380	96	3	)	)	PUNCT
gujaf-380	96	4	revealed	reveal	VERB
gujaf-380	96	5	a	a	DET
gujaf-380	96	6	positive	positive	ADJ
gujaf-380	96	7	and	and	CCONJ
gujaf-380	96	8	significant	significant	ADJ
gujaf-380	96	9	effect	effect	NOUN
gujaf-380	96	10	of	of	ADP
gujaf-380	96	11	board	board	NOUN
gujaf-380	96	12	independence	independence	NOUN
gujaf-380	96	13	on	on	ADP
gujaf-380	96	14	sustainability	sustainability	NOUN
gujaf-380	96	15	performance	performance	NOUN
gujaf-380	96	16	.	.	PUNCT
gujaf-380	97	1	anazonwu	anazonwu	PROPN
gujaf-380	97	2	et	et	PROPN
gujaf-380	97	3	al	al	PROPN
gujaf-380	97	4	.	.	PROPN
gujaf-380	98	1	(	(	PUNCT
gujaf-380	98	2	2018	2018	NUM
gujaf-380	98	3	)	)	PUNCT
gujaf-380	98	4	revealed	reveal	VERB
gujaf-380	98	5	a	a	DET
gujaf-380	98	6	significant	significant	ADJ
gujaf-380	98	7	positive	positive	ADJ
gujaf-380	98	8	association	association	NOUN
gujaf-380	98	9	between	between	ADP
gujaf-380	98	10	nonexecutive	nonexecutive	ADJ
gujaf-380	98	11	directors	director	NOUN
gujaf-380	98	12	and	and	CCONJ
gujaf-380	98	13	economic	economic	ADJ
gujaf-380	98	14	,	,	PUNCT
gujaf-380	98	15	social	social	ADJ
gujaf-380	98	16	and	and	CCONJ
gujaf-380	98	17	governance	governance	NOUN
gujaf-380	98	18	disclosures	disclosure	NOUN
gujaf-380	98	19	.	.	PUNCT
gujaf-380	99	1	however	however	ADV
gujaf-380	99	2	,	,	PUNCT
gujaf-380	99	3	idris	idris	PROPN
gujaf-380	99	4	and	and	CCONJ
gujaf-380	99	5	tyasari	tyasari	PROPN
gujaf-380	99	6	(	(	PUNCT
gujaf-380	99	7	2022	2022	NUM
gujaf-380	99	8	)	)	PUNCT
gujaf-380	99	9	documented	document	VERB
gujaf-380	99	10	an	an	DET
gujaf-380	99	11	inverse	inverse	NOUN
gujaf-380	99	12	association	association	NOUN
gujaf-380	99	13	using	use	VERB
gujaf-380	99	14	data	datum	NOUN
gujaf-380	99	15	from	from	ADP
gujaf-380	99	16	the	the	DET
gujaf-380	99	17	healthcare	healthcare	NOUN
gujaf-380	99	18	sector	sector	NOUN
gujaf-380	99	19	of	of	ADP
gujaf-380	99	20	the	the	DET
gujaf-380	99	21	nse	nse	NOUN
gujaf-380	99	22	.	.	PUNCT
gujaf-380	100	1	based	base	VERB
gujaf-380	100	2	on	on	ADP
gujaf-380	100	3	these	these	DET
gujaf-380	100	4	reviews	review	NOUN
gujaf-380	100	5	the	the	DET
gujaf-380	100	6	study	study	NOUN
gujaf-380	100	7	posited	posit	VERB
gujaf-380	100	8	that	that	SCONJ
gujaf-380	100	9	h3	h3	NOUN
gujaf-380	100	10	:	:	PUNCT
gujaf-380	100	11	board	board	NOUN
gujaf-380	100	12	independence	independence	NOUN
gujaf-380	100	13	moderates	moderate	VERB
gujaf-380	100	14	the	the	DET
gujaf-380	100	15	relationship	relationship	NOUN
gujaf-380	100	16	between	between	ADP
gujaf-380	100	17	profitability	profitability	NOUN
gujaf-380	100	18	and	and	CCONJ
gujaf-380	100	19	cead	cead	NOUN
gujaf-380	100	20	of	of	ADP
gujaf-380	100	21	listed	list	VERB
gujaf-380	100	22	oil	oil	NOUN
gujaf-380	100	23	and	and	CCONJ
gujaf-380	100	24	gas	gas	NOUN
gujaf-380	100	25	firms	firm	NOUN
gujaf-380	100	26	in	in	ADP
gujaf-380	100	27	nigeria	nigeria	PROPN
gujaf-380	100	28	h4	h4	PROPN
gujaf-380	100	29	:	:	PUNCT
gujaf-380	100	30	board	board	NOUN
gujaf-380	100	31	independence	independence	NOUN
gujaf-380	100	32	moderates	moderate	VERB
gujaf-380	100	33	the	the	DET
gujaf-380	100	34	relationship	relationship	NOUN
gujaf-380	100	35	between	between	ADP
gujaf-380	100	36	firm	firm	ADJ
gujaf-380	100	37	size	size	NOUN
gujaf-380	100	38	and	and	CCONJ
gujaf-380	100	39	cead	cead	NOUN
gujaf-380	100	40	of	of	ADP
gujaf-380	100	41	listed	list	VERB
gujaf-380	100	42	oil	oil	NOUN
gujaf-380	100	43	and	and	CCONJ
gujaf-380	100	44	gas	gas	NOUN
gujaf-380	100	45	firms	firm	NOUN
gujaf-380	100	46	in	in	ADP
gujaf-380	100	47	nigeria	nigeria	PROPN
gujaf-380	100	48	3.0	3.0	NUM
gujaf-380	100	49	methodology	methodology	NOUN
gujaf-380	100	50	the	the	DET
gujaf-380	100	51	study	study	NOUN
gujaf-380	100	52	uses	use	VERB
gujaf-380	100	53	correlational	correlational	ADJ
gujaf-380	100	54	design	design	NOUN
gujaf-380	100	55	.	.	PUNCT
gujaf-380	101	1	the	the	DET
gujaf-380	101	2	choice	choice	NOUN
gujaf-380	101	3	of	of	ADP
gujaf-380	101	4	the	the	DET
gujaf-380	101	5	design	design	NOUN
gujaf-380	101	6	is	be	AUX
gujaf-380	101	7	informed	inform	VERB
gujaf-380	101	8	by	by	ADP
gujaf-380	101	9	the	the	DET
gujaf-380	101	10	fact	fact	NOUN
gujaf-380	101	11	that	that	SCONJ
gujaf-380	101	12	the	the	DET
gujaf-380	101	13	study	study	NOUN
gujaf-380	101	14	examined	examine	VERB
gujaf-380	101	15	the	the	DET
gujaf-380	101	16	relationship	relationship	NOUN
gujaf-380	101	17	between	between	ADP
gujaf-380	101	18	the	the	DET
gujaf-380	101	19	variables	variable	NOUN
gujaf-380	101	20	in	in	ADP
gujaf-380	101	21	view	view	NOUN
gujaf-380	101	22	.	.	PUNCT
gujaf-380	102	1	the	the	DET
gujaf-380	102	2	population	population	NOUN
gujaf-380	102	3	of	of	ADP
gujaf-380	102	4	the	the	DET
gujaf-380	102	5	study	study	NOUN
gujaf-380	102	6	used	use	VERB
gujaf-380	102	7	consists	consist	NOUN
gujaf-380	102	8	of	of	ADP
gujaf-380	102	9	all	all	DET
gujaf-380	102	10	the	the	DET
gujaf-380	102	11	eight	eight	NUM
gujaf-380	102	12	(	(	PUNCT
gujaf-380	102	13	8)	8)	NUM
gujaf-380	102	14	listed	list	VERB
gujaf-380	102	15	oil	oil	NOUN
gujaf-380	102	16	and	and	CCONJ
gujaf-380	102	17	gas	gas	NOUN
gujaf-380	102	18	firms	firm	NOUN
gujaf-380	102	19	in	in	ADP
gujaf-380	102	20	nigerian	nigerian	ADJ
gujaf-380	102	21	stock	stock	NOUN
gujaf-380	102	22	exchange	exchange	NOUN
gujaf-380	102	23	as	as	ADP
gujaf-380	102	24	at	at	ADP
gujaf-380	102	25	31st	31st	ADJ
gujaf-380	102	26	gusau	gusau	ADJ
gujaf-380	102	27	journal	journal	NOUN
gujaf-380	102	28	of	of	ADP
gujaf-380	102	29	accounting	accounting	NOUN
gujaf-380	102	30	and	and	CCONJ
gujaf-380	102	31	finance	finance	NOUN
gujaf-380	102	32	,	,	PUNCT
gujaf-380	102	33	vol.6	vol.6	PROPN
gujaf-380	102	34	,	,	PUNCT
gujaf-380	102	35	issue	issue	NOUN
gujaf-380	102	36	1	1	NUM
gujaf-380	102	37	,	,	PUNCT
gujaf-380	102	38	april	april	PROPN
gujaf-380	102	39	,	,	PUNCT
gujaf-380	102	40	2025	2025	NUM
gujaf-380	102	41	223	223	NUM
gujaf-380	102	42	december	december	PROPN
gujaf-380	102	43	2023	2023	NUM
gujaf-380	102	44	.	.	PUNCT
gujaf-380	103	1	the	the	DET
gujaf-380	103	2	study	study	NOUN
gujaf-380	103	3	to	to	PART
gujaf-380	103	4	take	take	VERB
gujaf-380	103	5	the	the	DET
gujaf-380	103	6	entire	entire	ADJ
gujaf-380	103	7	population	population	NOUN
gujaf-380	103	8	as	as	ADP
gujaf-380	103	9	sample	sample	NOUN
gujaf-380	103	10	size	size	NOUN
gujaf-380	103	11	of	of	ADP
gujaf-380	103	12	the	the	DET
gujaf-380	103	13	study	study	NOUN
gujaf-380	103	14	using	use	VERB
gujaf-380	103	15	census	census	NOUN
gujaf-380	103	16	sampling	sample	VERB
gujaf-380	103	17	technique	technique	NOUN
gujaf-380	103	18	.	.	PUNCT
gujaf-380	104	1	this	this	DET
gujaf-380	104	2	study	study	NOUN
gujaf-380	104	3	adopted	adopt	VERB
gujaf-380	104	4	secondary	secondary	ADJ
gujaf-380	104	5	sources	source	NOUN
gujaf-380	104	6	of	of	ADP
gujaf-380	104	7	data	datum	NOUN
gujaf-380	104	8	collection	collection	NOUN
gujaf-380	104	9	.	.	PUNCT
gujaf-380	105	1	the	the	DET
gujaf-380	105	2	data	datum	NOUN
gujaf-380	105	3	was	be	AUX
gujaf-380	105	4	obtained	obtain	VERB
gujaf-380	105	5	from	from	ADP
gujaf-380	105	6	the	the	DET
gujaf-380	105	7	annual	annual	ADJ
gujaf-380	105	8	reports	report	NOUN
gujaf-380	105	9	and	and	CCONJ
gujaf-380	105	10	accounts	account	NOUN
gujaf-380	105	11	of	of	ADP
gujaf-380	105	12	the	the	DET
gujaf-380	105	13	sampled	sample	VERB
gujaf-380	105	14	firms	firm	NOUN
gujaf-380	105	15	in	in	ADP
gujaf-380	105	16	nigerian	nigerian	ADJ
gujaf-380	105	17	stock	stock	NOUN
gujaf-380	105	18	exchange	exchange	NOUN
gujaf-380	105	19	for	for	ADP
gujaf-380	105	20	the	the	DET
gujaf-380	105	21	period	period	NOUN
gujaf-380	105	22	of	of	ADP
gujaf-380	105	23	ten	ten	NUM
gujaf-380	105	24	years	year	NOUN
gujaf-380	105	25	from	from	ADP
gujaf-380	105	26	2014	2014	NUM
gujaf-380	105	27	to	to	ADP
gujaf-380	105	28	2023	2023	NUM
gujaf-380	105	29	.	.	PUNCT
gujaf-380	106	1	the	the	DET
gujaf-380	106	2	study	study	NOUN
gujaf-380	106	3	technique	technique	NOUN
gujaf-380	106	4	of	of	ADP
gujaf-380	106	5	data	datum	NOUN
gujaf-380	106	6	analysis	analysis	NOUN
gujaf-380	106	7	used	use	VERB
gujaf-380	106	8	is	be	AUX
gujaf-380	106	9	multiple	multiple	ADJ
gujaf-380	106	10	linear	linear	ADJ
gujaf-380	106	11	regressions	regression	NOUN
gujaf-380	106	12	.	.	PUNCT
gujaf-380	107	1	various	various	ADJ
gujaf-380	107	2	tests	test	NOUN
gujaf-380	107	3	were	be	AUX
gujaf-380	107	4	conducted	conduct	VERB
gujaf-380	107	5	,	,	PUNCT
gujaf-380	107	6	varying	vary	VERB
gujaf-380	107	7	from	from	ADP
gujaf-380	107	8	multicollinearity	multicollinearity	NOUN
gujaf-380	107	9	test	test	NOUN
gujaf-380	107	10	,	,	PUNCT
gujaf-380	107	11	normality	normality	NOUN
gujaf-380	107	12	test	test	NOUN
gujaf-380	107	13	,	,	PUNCT
gujaf-380	107	14	heteroscedasticity	heteroscedasticity	NOUN
gujaf-380	107	15	test	test	NOUN
gujaf-380	107	16	,	,	PUNCT
gujaf-380	107	17	hausman	hausman	PROPN
gujaf-380	107	18	specification	specification	NOUN
gujaf-380	107	19	test	test	NOUN
gujaf-380	107	20	and	and	CCONJ
gujaf-380	107	21	langrange	langrange	NOUN
gujaf-380	107	22	multiplier	multipli	ADJ
gujaf-380	107	23	test	test	NOUN
gujaf-380	107	24	.	.	PUNCT
gujaf-380	108	1	the	the	DET
gujaf-380	108	2	model	model	NOUN
gujaf-380	108	3	that	that	PRON
gujaf-380	108	4	examines	examine	VERB
gujaf-380	108	5	the	the	DET
gujaf-380	108	6	hypotheses	hypothesis	NOUN
gujaf-380	108	7	of	of	ADP
gujaf-380	108	8	the	the	DET
gujaf-380	108	9	study	study	NOUN
gujaf-380	108	10	is	be	AUX
gujaf-380	108	11	presented	present	VERB
gujaf-380	108	12	below	below	ADP
gujaf-380	108	13	:	:	PUNCT
gujaf-380	109	1	ceadit=	ceadit=	NUM
gujaf-380	109	2	β0	β0	PROPN
gujaf-380	109	3	+	+	CCONJ
gujaf-380	109	4	β1roait	β1roait	ADJ
gujaf-380	109	5	+	+	PROPN
gujaf-380	109	6	β2fsizeit+	β2fsizeit+	ADJ
gujaf-380	109	7	ɛit	ɛit	NOUN
gujaf-380	109	8	…	…	PUNCT
gujaf-380	109	9	…	…	PUNCT
gujaf-380	109	10	…	…	PUNCT
gujaf-380	109	11	……	……	NOUN
gujaf-380	109	12	(	(	PUNCT
gujaf-380	109	13	i	i	NOUN
gujaf-380	109	14	)	)	PUNCT
gujaf-380	109	15	ceadit=	ceadit=	NUM
gujaf-380	109	16	β0+β1roait+β2fsizeit+β3bindit+β4roa*bindit+β5fsize*bindit+ɛit	β0+β1roait+β2fsizeit+β3bindit+β4roa*bindit+β5fsize*bindit+ɛit	NUM
gujaf-380	109	17	…	…	PUNCT
gujaf-380	109	18	…	…	PUNCT
gujaf-380	109	19	…	…	PUNCT
gujaf-380	109	20	.......	.......	PUNCT
gujaf-380	109	21	(	(	PUNCT
gujaf-380	109	22	ii	ii	NOUN
gujaf-380	109	23	)	)	PUNCT
gujaf-380	109	24	where	where	SCONJ
gujaf-380	109	25	;	;	PUNCT
gujaf-380	109	26	β0	β0	NOUN
gujaf-380	109	27	=	=	PUNCT
gujaf-380	109	28	is	be	AUX
gujaf-380	109	29	the	the	DET
gujaf-380	109	30	intercept	intercept	NOUN
gujaf-380	109	31	β1	β1	PROPN
gujaf-380	109	32	β9	β9	PROPN
gujaf-380	109	33	=	=	PUNCT
gujaf-380	109	34	are	be	AUX
gujaf-380	109	35	the	the	DET
gujaf-380	109	36	parameters	parameter	NOUN
gujaf-380	109	37	estimated	estimate	VERB
gujaf-380	109	38	in	in	ADP
gujaf-380	109	39	the	the	DET
gujaf-380	109	40	equation	equation	NOUN
gujaf-380	109	41	i	i	PRON
gujaf-380	109	42	,	,	PUNCT
gujaf-380	109	43	t	t	PROPN
gujaf-380	109	44	=	=	SYM
gujaf-380	109	45	firm	firm	PROPN
gujaf-380	109	46	i	i	NOUN
gujaf-380	109	47	,	,	PUNCT
gujaf-380	109	48	time	time	NOUN
gujaf-380	109	49	t	t	PROPN
gujaf-380	109	50	cead	cead	NOUN
gujaf-380	109	51	=	=	PUNCT
gujaf-380	109	52	corporate	corporate	ADJ
gujaf-380	109	53	environmental	environmental	ADJ
gujaf-380	109	54	accounting	accounting	NOUN
gujaf-380	109	55	disclosure	disclosure	NOUN
gujaf-380	109	56	(	(	PUNCT
gujaf-380	109	57	index	index	NOUN
gujaf-380	109	58	)	)	PUNCT
gujaf-380	109	59	roa	roa	NOUN
gujaf-380	109	60	=	=	PRON
gujaf-380	109	61	return	return	NOUN
gujaf-380	109	62	on	on	ADP
gujaf-380	109	63	assets	asset	NOUN
gujaf-380	109	64	fsize	fsize	NOUN
gujaf-380	109	65	=	=	SYM
gujaf-380	109	66	firm	firm	ADJ
gujaf-380	109	67	size	size	NOUN
gujaf-380	109	68	bind	bind	NOUN
gujaf-380	109	69	=	=	SYM
gujaf-380	109	70	board	board	NOUN
gujaf-380	109	71	independence	independence	NOUN
gujaf-380	109	72	ɛ	ɛ	PROPN
gujaf-380	109	73	=	=	NOUN
gujaf-380	109	74	error	error	NOUN
gujaf-380	109	75	term	term	NOUN
gujaf-380	109	76	of	of	ADP
gujaf-380	109	77	firm	firm	ADJ
gujaf-380	109	78	“	"	PUNCT
gujaf-380	109	79	i	i	NOUN
gujaf-380	109	80	”	"	PUNCT
gujaf-380	109	81	at	at	ADP
gujaf-380	109	82	time	time	NOUN
gujaf-380	109	83	“	"	PUNCT
gujaf-380	109	84	t	t	PROPN
gujaf-380	109	85	”	"	PUNCT
gujaf-380	109	86	variable	variable	ADJ
gujaf-380	109	87	measurement	measurement	NOUN
gujaf-380	109	88	corporate	corporate	ADJ
gujaf-380	109	89	environmental	environmental	ADJ
gujaf-380	109	90	accounting	accounting	NOUN
gujaf-380	109	91	disclosure	disclosure	NOUN
gujaf-380	109	92	(	(	PUNCT
gujaf-380	109	93	cead	cead	PROPN
gujaf-380	109	94	)	)	PUNCT
gujaf-380	109	95	,	,	PUNCT
gujaf-380	109	96	measures	measure	NOUN
gujaf-380	109	97	as	as	ADP
gujaf-380	109	98	global	global	ADJ
gujaf-380	109	99	reporting	reporting	NOUN
gujaf-380	109	100	initiative	initiative	NOUN
gujaf-380	109	101	(	(	PUNCT
gujaf-380	109	102	g4	g4	NOUN
gujaf-380	109	103	)	)	PUNCT
gujaf-380	109	104	environmental	environmental	ADJ
gujaf-380	109	105	disclosure	disclosure	NOUN
gujaf-380	109	106	index	index	NOUN
gujaf-380	109	107	.	.	PUNCT
gujaf-380	110	1	1	1	NUM
gujaf-380	110	2	if	if	SCONJ
gujaf-380	110	3	a	a	DET
gujaf-380	110	4	company	company	NOUN
gujaf-380	110	5	disclosed	disclose	VERB
gujaf-380	110	6	an	an	DET
gujaf-380	110	7	item	item	NOUN
gujaf-380	110	8	and	and	CCONJ
gujaf-380	110	9	0	0	NUM
gujaf-380	110	10	otherwise	otherwise	ADV
gujaf-380	110	11	then	then	ADV
gujaf-380	110	12	the	the	DET
gujaf-380	110	13	total	total	ADJ
gujaf-380	110	14	items	item	NOUN
gujaf-380	110	15	disclosed	disclose	VERB
gujaf-380	110	16	by	by	ADP
gujaf-380	110	17	a	a	DET
gujaf-380	110	18	firm	firm	NOUN
gujaf-380	110	19	is	be	AUX
gujaf-380	110	20	added	add	VERB
gujaf-380	110	21	up	up	ADP
gujaf-380	110	22	and	and	CCONJ
gujaf-380	110	23	divided	divide	VERB
gujaf-380	110	24	by	by	ADP
gujaf-380	110	25	the	the	DET
gujaf-380	110	26	total	total	ADJ
gujaf-380	110	27	items	item	NOUN
gujaf-380	110	28	contained	contain	VERB
gujaf-380	110	29	in	in	ADP
gujaf-380	110	30	the	the	DET
gujaf-380	110	31	g4	g4	NOUN
gujaf-380	110	32	.	.	PUNCT
gujaf-380	111	1	this	this	DET
gujaf-380	111	2	method	method	NOUN
gujaf-380	111	3	is	be	AUX
gujaf-380	111	4	consistent	consistent	ADJ
gujaf-380	111	5	with	with	ADP
gujaf-380	111	6	michelle	michelle	NOUN
gujaf-380	111	7	(	(	PUNCT
gujaf-380	111	8	2016	2016	NUM
gujaf-380	111	9	)	)	PUNCT
gujaf-380	111	10	,	,	PUNCT
gujaf-380	111	11	nuskiya	nuskiya	NOUN
gujaf-380	111	12	et	et	PROPN
gujaf-380	111	13	al	al	PROPN
gujaf-380	111	14	.	.	PROPN
gujaf-380	112	1	(	(	PUNCT
gujaf-380	112	2	2021	2021	NUM
gujaf-380	112	3	)	)	PUNCT
gujaf-380	112	4	.	.	PUNCT
gujaf-380	113	1	profitability	profitability	NOUN
gujaf-380	113	2	is	be	AUX
gujaf-380	113	3	measured	measure	VERB
gujaf-380	113	4	as	as	ADP
gujaf-380	113	5	return	return	NOUN
gujaf-380	113	6	on	on	ADP
gujaf-380	113	7	assets	asset	NOUN
gujaf-380	113	8	(	(	PUNCT
gujaf-380	113	9	roa	roa	NOUN
gujaf-380	113	10	)	)	PUNCT
gujaf-380	113	11	juhmani	juhmani	NOUN
gujaf-380	113	12	(	(	PUNCT
gujaf-380	113	13	2014	2014	NUM
gujaf-380	113	14	)	)	PUNCT
gujaf-380	113	15	and	and	CCONJ
gujaf-380	113	16	jafar	jafar	PROPN
gujaf-380	113	17	(	(	PUNCT
gujaf-380	113	18	2018	2018	NUM
gujaf-380	113	19	)	)	PUNCT
gujaf-380	113	20	.	.	PUNCT
gujaf-380	114	1	firm	firm	ADJ
gujaf-380	114	2	size	size	NOUN
gujaf-380	114	3	(	(	PUNCT
gujaf-380	114	4	fsize	fsize	NOUN
gujaf-380	114	5	)	)	PUNCT
gujaf-380	114	6	is	be	AUX
gujaf-380	114	7	measured	measure	VERB
gujaf-380	114	8	as	as	ADP
gujaf-380	114	9	natural	natural	ADJ
gujaf-380	114	10	logarithm	logarithm	NOUN
gujaf-380	114	11	of	of	ADP
gujaf-380	114	12	total	total	ADJ
gujaf-380	114	13	assets	asset	NOUN
gujaf-380	114	14	issa	issa	PROPN
gujaf-380	114	15	et	et	PROPN
gujaf-380	114	16	al	al	PROPN
gujaf-380	114	17	.	.	PROPN
gujaf-380	115	1	(	(	PUNCT
gujaf-380	115	2	2021	2021	NUM
gujaf-380	115	3	)	)	PUNCT
gujaf-380	115	4	;	;	PUNCT
gujaf-380	116	1	khalid	khalid	PROPN
gujaf-380	116	2	et	et	PROPN
gujaf-380	116	3	al	al	PROPN
gujaf-380	116	4	.	.	PROPN
gujaf-380	116	5	(	(	PUNCT
gujaf-380	116	6	2017	2017	NUM
gujaf-380	116	7	)	)	PUNCT
gujaf-380	116	8	and	and	CCONJ
gujaf-380	116	9	jafar	jafar	PROPN
gujaf-380	116	10	(	(	PUNCT
gujaf-380	116	11	2018	2018	NUM
gujaf-380	116	12	)	)	PUNCT
gujaf-380	116	13	.	.	PUNCT
gujaf-380	117	1	board	board	NOUN
gujaf-380	117	2	independence	independence	NOUN
gujaf-380	117	3	(	(	PUNCT
gujaf-380	117	4	bind	bind	NOUN
gujaf-380	117	5	)	)	PUNCT
gujaf-380	117	6	is	be	AUX
gujaf-380	117	7	the	the	DET
gujaf-380	117	8	ratio	ratio	NOUN
gujaf-380	117	9	of	of	ADP
gujaf-380	117	10	the	the	DET
gujaf-380	117	11	number	number	NOUN
gujaf-380	117	12	of	of	ADP
gujaf-380	117	13	independent	independent	ADJ
gujaf-380	117	14	board	board	NOUN
gujaf-380	117	15	members	member	NOUN
gujaf-380	117	16	to	to	ADP
gujaf-380	117	17	the	the	DET
gujaf-380	117	18	total	total	ADJ
gujaf-380	117	19	number	number	NOUN
gujaf-380	117	20	of	of	ADP
gujaf-380	117	21	board	board	NOUN
gujaf-380	117	22	members	member	NOUN
gujaf-380	117	23	mohammad	mohammad	PROPN
gujaf-380	117	24	et	et	PROPN
gujaf-380	117	25	al	al	PROPN
gujaf-380	117	26	2019	2019	NUM
gujaf-380	117	27	;	;	PUNCT
gujaf-380	117	28	idris	idris	PROPN
gujaf-380	117	29	and	and	CCONJ
gujaf-380	117	30	tyasari	tyasari	NOUN
gujaf-380	117	31	,	,	PUNCT
gujaf-380	117	32	2022	2022	NUM
gujaf-380	117	33	)	)	PUNCT
gujaf-380	117	34	;	;	PUNCT
gujaf-380	117	35	ofoegbu	ofoegbu	NOUN
gujaf-380	117	36	et	et	PROPN
gujaf-380	117	37	al	al	PROPN
gujaf-380	117	38	.	.	PROPN
gujaf-380	118	1	(	(	PUNCT
gujaf-380	118	2	2018	2018	NUM
gujaf-380	118	3	)	)	PUNCT
gujaf-380	118	4	.	.	PUNCT
gujaf-380	119	1	4.0	4.0	NUM
gujaf-380	119	2	results	result	NOUN
gujaf-380	119	3	and	and	CCONJ
gujaf-380	119	4	discussion	discussion	NOUN
gujaf-380	119	5	table	table	NOUN
gujaf-380	119	6	1	1	NUM
gujaf-380	119	7	reports	report	VERB
gujaf-380	119	8	the	the	DET
gujaf-380	119	9	descriptive	descriptive	ADJ
gujaf-380	119	10	statistics	statistic	NOUN
gujaf-380	119	11	for	for	ADP
gujaf-380	119	12	the	the	DET
gujaf-380	119	13	dependent	dependent	ADJ
gujaf-380	119	14	and	and	CCONJ
gujaf-380	119	15	independent	independent	ADJ
gujaf-380	119	16	variables	variable	NOUN
gujaf-380	119	17	respectively	respectively	ADV
gujaf-380	119	18	.	.	PUNCT
gujaf-380	120	1	the	the	DET
gujaf-380	120	2	result	result	NOUN
gujaf-380	120	3	shows	show	VERB
gujaf-380	120	4	that	that	SCONJ
gujaf-380	120	5	the	the	DET
gujaf-380	120	6	minimum	minimum	ADJ
gujaf-380	120	7	value	value	NOUN
gujaf-380	120	8	of	of	ADP
gujaf-380	120	9	environmental	environmental	ADJ
gujaf-380	120	10	accounting	accounting	NOUN
gujaf-380	120	11	disclosure	disclosure	NOUN
gujaf-380	120	12	(	(	PUNCT
gujaf-380	120	13	ead	ead	NOUN
gujaf-380	120	14	)	)	PUNCT
gujaf-380	120	15	is	be	AUX
gujaf-380	120	16	0.09	0.09	NUM
gujaf-380	120	17	and	and	CCONJ
gujaf-380	120	18	the	the	DET
gujaf-380	120	19	maximum	maximum	NOUN
gujaf-380	120	20	is	be	AUX
gujaf-380	120	21	0.26	0.26	NUM
gujaf-380	120	22	.	.	PUNCT
gujaf-380	121	1	in	in	ADP
gujaf-380	121	2	addition	addition	NOUN
gujaf-380	121	3	,	,	PUNCT
gujaf-380	121	4	the	the	DET
gujaf-380	121	5	mean	mean	ADJ
gujaf-380	121	6	and	and	CCONJ
gujaf-380	121	7	standard	standard	ADJ
gujaf-380	121	8	deviationare	deviationare	VERB
gujaf-380	121	9	0.20725	0.20725	NUM
gujaf-380	121	10	and	and	CCONJ
gujaf-380	121	11	0.04325	0.04325	NUM
gujaf-380	121	12	with	with	ADP
gujaf-380	121	13	a	a	DET
gujaf-380	121	14	kurtosis	kurtosis	NOUN
gujaf-380	121	15	and	and	CCONJ
gujaf-380	121	16	skewness	skewness	NOUN
gujaf-380	121	17	stood	stand	VERB
gujaf-380	121	18	at	at	ADP
gujaf-380	121	19	2.377831	2.377831	NUM
gujaf-380	121	20	and	and	CCONJ
gujaf-380	121	21	-0.4676943	-0.4676943	NOUN
gujaf-380	121	22	respectively	respectively	ADV
gujaf-380	121	23	.	.	PUNCT
gujaf-380	122	1	the	the	DET
gujaf-380	122	2	standard	standard	ADJ
gujaf-380	122	3	deviation	deviation	NOUN
gujaf-380	122	4	is	be	AUX
gujaf-380	122	5	0.04325	0.04325	NUM
gujaf-380	122	6	,	,	PUNCT
gujaf-380	122	7	which	which	PRON
gujaf-380	122	8	suggested	suggest	VERB
gujaf-380	122	9	that	that	SCONJ
gujaf-380	122	10	the	the	DET
gujaf-380	122	11	data	datum	NOUN
gujaf-380	122	12	deviate	deviate	VERB
gujaf-380	122	13	from	from	ADP
gujaf-380	122	14	mean	mean	ADJ
gujaf-380	122	15	value	value	NOUN
gujaf-380	122	16	by	by	ADP
gujaf-380	122	17	4	4	NUM
gujaf-380	122	18	%	%	NOUN
gujaf-380	122	19	approximately	approximately	ADV
gujaf-380	122	20	.	.	PUNCT
gujaf-380	123	1	gusau	gusau	ADJ
gujaf-380	123	2	journal	journal	PROPN
gujaf-380	123	3	of	of	ADP
gujaf-380	123	4	accounting	accounting	NOUN
gujaf-380	123	5	and	and	CCONJ
gujaf-380	123	6	finance	finance	NOUN
gujaf-380	123	7	,	,	PUNCT
gujaf-380	123	8	vol.6	vol.6	PROPN
gujaf-380	123	9	,	,	PUNCT
gujaf-380	123	10	issue	issue	NOUN
gujaf-380	123	11	1	1	NUM
gujaf-380	123	12	,	,	PUNCT
gujaf-380	123	13	april	april	PROPN
gujaf-380	123	14	,	,	PUNCT
gujaf-380	123	15	2025	2025	NUM
gujaf-380	123	16	224	224	NUM
gujaf-380	123	17	table	table	NOUN
gujaf-380	123	18	1	1	NUM
gujaf-380	123	19	:	:	PUNCT
gujaf-380	123	20	descriptive	descriptive	ADJ
gujaf-380	123	21	statistics	statistics	PROPN
gujaf-380	123	22	variable	variable	PROPN
gujaf-380	123	23	min	min	PROPN
gujaf-380	123	24	.	.	PROPN
gujaf-380	123	25	max	max	PROPN
gujaf-380	123	26	.	.	PUNCT
gujaf-380	124	1	mean	mean	VERB
gujaf-380	124	2	std	std	PROPN
gujaf-380	124	3	.	.	PUNCT
gujaf-380	125	1	dev	dev	PROPN
gujaf-380	125	2	.	.	PROPN
gujaf-380	126	1	kurtosis	kurtosis	VERB
gujaf-380	126	2	skewness	skewness	NOUN
gujaf-380	126	3	cead	cead	VERB
gujaf-380	126	4	0.09	0.09	NUM
gujaf-380	126	5	0.26	0.26	NUM
gujaf-380	126	6	0.20725	0.20725	NUM
gujaf-380	126	7	0.04325	0.04325	NUM
gujaf-380	126	8	2.377831	2.377831	NUM
gujaf-380	126	9	-0.4676943	-0.4676943	NOUN
gujaf-380	126	10	roa	roa	PROPN
gujaf-380	126	11	-0.16	-0.16	NUM
gujaf-380	127	1	0.67	0.67	NUM
gujaf-380	127	2	0.18175	0.18175	NUM
gujaf-380	127	3	0.21827	0.21827	NUM
gujaf-380	127	4	2.9818	2.9818	NUM
gujaf-380	127	5	0.7671236	0.7671236	NUM
gujaf-380	127	6	fsize	fsize	NOUN
gujaf-380	127	7	16	16	NUM
gujaf-380	127	8	19.94	19.94	NUM
gujaf-380	127	9	17.888	17.888	NUM
gujaf-380	127	10	0.83767	0.83767	NUM
gujaf-380	127	11	3.43711	3.43711	NUM
gujaf-380	127	12	0.5319595	0.5319595	NUM
gujaf-380	127	13	bind	bind	VERB
gujaf-380	127	14	0.25	0.25	NUM
gujaf-380	127	15	0.80	0.80	NUM
gujaf-380	127	16	0.593	0.593	NUM
gujaf-380	127	17	0.13599	0.13599	NUM
gujaf-380	127	18	3.26876	3.26876	NUM
gujaf-380	127	19	-0.6528299	-0.6528299	NOUN
gujaf-380	127	20	source	source	NOUN
gujaf-380	127	21	:	:	PUNCT
gujaf-380	127	22	stata13	stata13	PROPN
gujaf-380	127	23	output	output	PROPN
gujaf-380	127	24	result	result	VERB
gujaf-380	127	25	the	the	DET
gujaf-380	127	26	roa	roa	NOUN
gujaf-380	127	27	shows	show	VERB
gujaf-380	127	28	a	a	DET
gujaf-380	127	29	minimum	minimum	ADJ
gujaf-380	127	30	value	value	NOUN
gujaf-380	127	31	of	of	ADP
gujaf-380	127	32	-0.16	-0.16	NUM
gujaf-380	127	33	and	and	CCONJ
gujaf-380	127	34	maximum	maximum	ADJ
gujaf-380	127	35	of	of	ADP
gujaf-380	127	36	0.67	0.67	NUM
gujaf-380	127	37	.	.	PUNCT
gujaf-380	128	1	the	the	DET
gujaf-380	128	2	value	value	NOUN
gujaf-380	128	3	mean	mean	NOUN
gujaf-380	128	4	value	value	NOUN
gujaf-380	128	5	is	be	AUX
gujaf-380	128	6	0.18175	0.18175	NUM
gujaf-380	128	7	,	,	PUNCT
gujaf-380	128	8	which	which	PRON
gujaf-380	128	9	shows	show	VERB
gujaf-380	128	10	approximately	approximately	ADV
gujaf-380	128	11	18	18	NUM
gujaf-380	128	12	%	%	NOUN
gujaf-380	128	13	average	average	NOUN
gujaf-380	128	14	,	,	PUNCT
gujaf-380	128	15	as	as	SCONJ
gujaf-380	128	16	the	the	DET
gujaf-380	128	17	standard	standard	ADJ
gujaf-380	128	18	deviation	deviation	NOUN
gujaf-380	128	19	stood	stand	VERB
gujaf-380	128	20	at	at	ADP
gujaf-380	128	21	0.21827	0.21827	NUM
gujaf-380	128	22	.	.	PUNCT
gujaf-380	129	1	the	the	DET
gujaf-380	129	2	standard	standard	ADJ
gujaf-380	129	3	deviation	deviation	NOUN
gujaf-380	129	4	value	value	NOUN
gujaf-380	129	5	indicates	indicate	VERB
gujaf-380	129	6	that	that	SCONJ
gujaf-380	129	7	the	the	DET
gujaf-380	129	8	sampled	sample	VERB
gujaf-380	129	9	of	of	ADP
gujaf-380	129	10	the	the	DET
gujaf-380	129	11	oil	oil	NOUN
gujaf-380	129	12	and	and	CCONJ
gujaf-380	129	13	gas	gas	NOUN
gujaf-380	129	14	firms	firm	NOUN
gujaf-380	129	15	’	'	PUNCT
gujaf-380	129	16	return	return	NOUN
gujaf-380	129	17	on	on	ADP
gujaf-380	129	18	assets	asset	NOUN
gujaf-380	129	19	deviates	deviate	VERB
gujaf-380	129	20	from	from	ADP
gujaf-380	129	21	the	the	DET
gujaf-380	129	22	mean	mean	ADJ
gujaf-380	129	23	value	value	NOUN
gujaf-380	129	24	from	from	ADP
gujaf-380	129	25	both	both	DET
gujaf-380	129	26	sides	side	NOUN
gujaf-380	129	27	by	by	ADP
gujaf-380	129	28	22	22	NUM
gujaf-380	129	29	%	%	NOUN
gujaf-380	129	30	approximately	approximately	ADV
gujaf-380	129	31	.	.	PUNCT
gujaf-380	130	1	whereby	whereby	ADV
gujaf-380	130	2	,	,	PUNCT
gujaf-380	130	3	the	the	DET
gujaf-380	130	4	result	result	NOUN
gujaf-380	130	5	of	of	ADP
gujaf-380	130	6	the	the	DET
gujaf-380	130	7	kurtosis	kurtosis	NOUN
gujaf-380	130	8	and	and	CCONJ
gujaf-380	130	9	skewness	skewness	NOUN
gujaf-380	130	10	was	be	AUX
gujaf-380	130	11	2.9818	2.9818	NUM
gujaf-380	130	12	and	and	CCONJ
gujaf-380	130	13	0.7671236	0.7671236	NUM
gujaf-380	130	14	respectively	respectively	ADV
gujaf-380	130	15	.	.	PUNCT
gujaf-380	131	1	the	the	DET
gujaf-380	131	2	table	table	NOUN
gujaf-380	131	3	1	1	NUM
gujaf-380	131	4	above	above	ADV
gujaf-380	131	5	also	also	ADV
gujaf-380	131	6	shows	show	VERB
gujaf-380	131	7	a	a	DET
gujaf-380	131	8	minimum	minimum	ADJ
gujaf-380	131	9	and	and	CCONJ
gujaf-380	131	10	maximum	maximum	ADJ
gujaf-380	131	11	value	value	NOUN
gujaf-380	131	12	of	of	ADP
gujaf-380	131	13	firm	firm	ADJ
gujaf-380	131	14	size	size	NOUN
gujaf-380	131	15	,	,	PUNCT
gujaf-380	131	16	which	which	PRON
gujaf-380	131	17	stood	stand	VERB
gujaf-380	131	18	at	at	ADP
gujaf-380	131	19	16.0	16.0	NUM
gujaf-380	131	20	and	and	CCONJ
gujaf-380	131	21	19.94	19.94	NUM
gujaf-380	131	22	respectively	respectively	ADV
gujaf-380	131	23	.	.	PUNCT
gujaf-380	132	1	the	the	DET
gujaf-380	132	2	mean	mean	ADJ
gujaf-380	132	3	value	value	NOUN
gujaf-380	132	4	is	be	AUX
gujaf-380	132	5	17.888	17.888	NUM
gujaf-380	132	6	and	and	CCONJ
gujaf-380	132	7	the	the	DET
gujaf-380	132	8	standard	standard	ADJ
gujaf-380	132	9	deviation	deviation	NOUN
gujaf-380	132	10	stands	stand	VERB
gujaf-380	132	11	at	at	ADP
gujaf-380	132	12	0.83767	0.83767	NUM
gujaf-380	132	13	,	,	PUNCT
gujaf-380	132	14	also	also	ADV
gujaf-380	132	15	shows	show	VERB
gujaf-380	132	16	a	a	DET
gujaf-380	132	17	value	value	NOUN
gujaf-380	132	18	3.43711	3.43711	NUM
gujaf-380	132	19	and	and	CCONJ
gujaf-380	132	20	0.53196	0.53196	NUM
gujaf-380	132	21	which	which	PRON
gujaf-380	132	22	stood	stand	VERB
gujaf-380	132	23	for	for	ADP
gujaf-380	132	24	kurtosis	kurtosis	NOUN
gujaf-380	132	25	and	and	CCONJ
gujaf-380	132	26	skewness	skewness	NOUN
gujaf-380	132	27	.	.	PUNCT
gujaf-380	133	1	moreover	moreover	ADV
gujaf-380	133	2	,	,	PUNCT
gujaf-380	133	3	board	board	NOUN
gujaf-380	133	4	independent	independent	ADJ
gujaf-380	133	5	as	as	SCONJ
gujaf-380	133	6	show	show	VERB
gujaf-380	133	7	the	the	DET
gujaf-380	133	8	minimum	minimum	ADJ
gujaf-380	133	9	and	and	CCONJ
gujaf-380	133	10	maximum	maximum	ADJ
gujaf-380	133	11	level	level	NOUN
gujaf-380	133	12	of	of	ADP
gujaf-380	133	13	the	the	DET
gujaf-380	133	14	board	board	NOUN
gujaf-380	133	15	independent	independent	ADJ
gujaf-380	133	16	is	be	AUX
gujaf-380	133	17	0.25	0.25	NUM
gujaf-380	133	18	and	and	CCONJ
gujaf-380	133	19	0.80	0.80	NUM
gujaf-380	133	20	respectively	respectively	ADV
gujaf-380	133	21	.	.	PUNCT
gujaf-380	134	1	the	the	DET
gujaf-380	134	2	table	table	NOUN
gujaf-380	134	3	1	1	NUM
gujaf-380	134	4	above	above	ADV
gujaf-380	134	5	also	also	ADV
gujaf-380	134	6	shows	show	VERB
gujaf-380	134	7	a	a	DET
gujaf-380	134	8	mean	mean	ADJ
gujaf-380	134	9	value	value	NOUN
gujaf-380	134	10	of	of	ADP
gujaf-380	134	11	0.593	0.593	NUM
gujaf-380	134	12	and	and	CCONJ
gujaf-380	134	13	standard	standard	ADJ
gujaf-380	134	14	deviation	deviation	NOUN
gujaf-380	134	15	value	value	NOUN
gujaf-380	134	16	.13599	.13599	PROPN
gujaf-380	134	17	.	.	PUNCT
gujaf-380	135	1	it	it	PRON
gujaf-380	135	2	further	far	ADV
gujaf-380	135	3	shows	show	VERB
gujaf-380	135	4	a	a	DET
gujaf-380	135	5	kurtosis	kurtosis	NOUN
gujaf-380	135	6	and	and	CCONJ
gujaf-380	135	7	skewness	skewness	NOUN
gujaf-380	135	8	of	of	ADP
gujaf-380	135	9	3.26876	3.26876	NUM
gujaf-380	135	10	and	and	CCONJ
gujaf-380	135	11	0.6528299	0.6528299	NUM
gujaf-380	135	12	.	.	PUNCT
gujaf-380	136	1	this	this	PRON
gujaf-380	136	2	indicates	indicate	VERB
gujaf-380	136	3	that	that	SCONJ
gujaf-380	136	4	most	most	ADJ
gujaf-380	136	5	of	of	ADP
gujaf-380	136	6	the	the	DET
gujaf-380	136	7	oil	oil	NOUN
gujaf-380	136	8	and	and	CCONJ
gujaf-380	136	9	gas	gas	NOUN
gujaf-380	136	10	firms	firm	NOUN
gujaf-380	136	11	met	meet	VERB
gujaf-380	136	12	the	the	DET
gujaf-380	136	13	requirement	requirement	NOUN
gujaf-380	136	14	of	of	ADP
gujaf-380	136	15	the	the	DET
gujaf-380	136	16	corporate	corporate	ADJ
gujaf-380	136	17	governance	governance	NOUN
gujaf-380	136	18	code	code	NOUN
gujaf-380	136	19	with	with	ADP
gujaf-380	136	20	regards	regard	NOUN
gujaf-380	136	21	to	to	ADP
gujaf-380	136	22	the	the	DET
gujaf-380	136	23	number	number	NOUN
gujaf-380	136	24	of	of	ADP
gujaf-380	136	25	independent	independent	ADJ
gujaf-380	136	26	directors	director	NOUN
gujaf-380	136	27	on	on	ADP
gujaf-380	136	28	the	the	DET
gujaf-380	136	29	board	board	NOUN
gujaf-380	136	30	.	.	PUNCT
gujaf-380	137	1	correlation	correlation	NOUN
gujaf-380	137	2	matrix	matrix	NOUN
gujaf-380	137	3	table	table	NOUN
gujaf-380	137	4	2	2	NUM
gujaf-380	137	5	.	.	PUNCT
gujaf-380	137	6	presents	present	VERB
gujaf-380	137	7	the	the	DET
gujaf-380	137	8	correlation	correlation	NOUN
gujaf-380	137	9	result	result	NOUN
gujaf-380	137	10	of	of	ADP
gujaf-380	137	11	the	the	DET
gujaf-380	137	12	study	study	NOUN
gujaf-380	137	13	.	.	PUNCT
gujaf-380	138	1	the	the	DET
gujaf-380	138	2	result	result	NOUN
gujaf-380	138	3	indicates	indicate	VERB
gujaf-380	138	4	that	that	SCONJ
gujaf-380	138	5	cead	cead	NOUN
gujaf-380	138	6	has	have	VERB
gujaf-380	138	7	negative	negative	ADJ
gujaf-380	138	8	correlation	correlation	NOUN
gujaf-380	138	9	with	with	ADP
gujaf-380	138	10	return	return	NOUN
gujaf-380	138	11	on	on	ADP
gujaf-380	138	12	assets	asset	NOUN
gujaf-380	138	13	and	and	CCONJ
gujaf-380	138	14	board	board	NOUN
gujaf-380	138	15	independent	independent	ADJ
gujaf-380	138	16	at	at	ADP
gujaf-380	138	17	the	the	DET
gujaf-380	138	18	value	value	NOUN
gujaf-380	138	19	of	of	ADP
gujaf-380	138	20	-0.1707	-0.1707	NOUN
gujaf-380	138	21	and	and	CCONJ
gujaf-380	138	22	-0.1410	-0.1410	NOUN
gujaf-380	138	23	respectively	respectively	ADV
gujaf-380	138	24	.	.	PUNCT
gujaf-380	139	1	while	while	SCONJ
gujaf-380	139	2	there	there	PRON
gujaf-380	139	3	is	be	VERB
gujaf-380	139	4	a	a	DET
gujaf-380	139	5	positive	positive	ADJ
gujaf-380	139	6	correlation	correlation	NOUN
gujaf-380	139	7	between	between	ADP
gujaf-380	139	8	cead	cead	NOUN
gujaf-380	139	9	and	and	CCONJ
gujaf-380	139	10	firm	firm	ADJ
gujaf-380	139	11	size	size	NOUN
gujaf-380	139	12	given	give	VERB
gujaf-380	139	13	the	the	DET
gujaf-380	139	14	value	value	NOUN
gujaf-380	139	15	of	of	ADP
gujaf-380	139	16	0.0304	0.0304	NUM
gujaf-380	139	17	.	.	PUNCT
gujaf-380	140	1	table	table	NOUN
gujaf-380	140	2	2	2	NUM
gujaf-380	140	3	:	:	PUNCT
gujaf-380	140	4	correlation	correlation	NOUN
gujaf-380	140	5	matrix	matrix	NOUN
gujaf-380	140	6	cead	cead	VERB
gujaf-380	140	7	roa	roa	NOUN
gujaf-380	140	8	fsize	fsize	NOUN
gujaf-380	140	9	bind	bind	NOUN
gujaf-380	140	10	cead	cead	VERB
gujaf-380	140	11	1	1	NUM
gujaf-380	140	12	roa	roa	NOUN
gujaf-380	140	13	-0.1707	-0.1707	NOUN
gujaf-380	140	14	1	1	NUM
gujaf-380	140	15	fsize	fsize	NOUN
gujaf-380	140	16	0.0304	0.0304	NUM
gujaf-380	140	17	-0.3553	-0.3553	NOUN
gujaf-380	140	18	1	1	NUM
gujaf-380	140	19	bind	bind	NOUN
gujaf-380	140	20	-0.1410	-0.1410	PROPN
gujaf-380	140	21	-0.2229	-0.2229	VERB
gujaf-380	141	1	0.5535	0.5535	NUM
gujaf-380	141	2	1	1	NUM
gujaf-380	141	3	source	source	NOUN
gujaf-380	141	4	:	:	PUNCT
gujaf-380	141	5	extracted	extract	VERB
gujaf-380	141	6	from	from	ADP
gujaf-380	141	7	stata13	stata13	NOUN
gujaf-380	141	8	output	output	NOUN
gujaf-380	141	9	analysis	analysis	NOUN
gujaf-380	141	10	of	of	ADP
gujaf-380	141	11	regression	regression	NOUN
gujaf-380	141	12	results	result	NOUN
gujaf-380	141	13	this	this	DET
gujaf-380	141	14	section	section	NOUN
gujaf-380	141	15	presents	present	VERB
gujaf-380	141	16	and	and	CCONJ
gujaf-380	141	17	discusses	discuss	VERB
gujaf-380	141	18	the	the	DET
gujaf-380	141	19	regression	regression	NOUN
gujaf-380	141	20	result	result	NOUN
gujaf-380	141	21	of	of	ADP
gujaf-380	141	22	the	the	DET
gujaf-380	141	23	dependent	dependent	ADJ
gujaf-380	141	24	variable	variable	NOUN
gujaf-380	141	25	(	(	PUNCT
gujaf-380	141	26	cead	cead	PROPN
gujaf-380	141	27	)	)	PUNCT
gujaf-380	141	28	and	and	CCONJ
gujaf-380	141	29	the	the	DET
gujaf-380	141	30	independent	independent	ADJ
gujaf-380	141	31	variables	variable	NOUN
gujaf-380	141	32	of	of	ADP
gujaf-380	141	33	the	the	DET
gujaf-380	141	34	study	study	NOUN
gujaf-380	141	35	(	(	PUNCT
gujaf-380	141	36	return	return	NOUN
gujaf-380	141	37	on	on	ADP
gujaf-380	141	38	assets	asset	NOUN
gujaf-380	141	39	,	,	PUNCT
gujaf-380	141	40	and	and	CCONJ
gujaf-380	141	41	firm	firm	ADJ
gujaf-380	141	42	size	size	NOUN
gujaf-380	141	43	with	with	ADP
gujaf-380	141	44	moderator	moderator	NOUN
gujaf-380	141	45	board	board	NOUN
gujaf-380	141	46	independence	independence	NOUN
gujaf-380	141	47	)	)	PUNCT
gujaf-380	141	48	are	be	AUX
gujaf-380	141	49	presented	present	VERB
gujaf-380	141	50	in	in	ADP
gujaf-380	141	51	the	the	DET
gujaf-380	141	52	below	below	ADJ
gujaf-380	141	53	tables	table	NOUN
gujaf-380	141	54	3	3	NUM
gujaf-380	141	55	.	.	PUNCT
gujaf-380	141	56	gusau	gusau	PROPN
gujaf-380	141	57	journal	journal	PROPN
gujaf-380	141	58	of	of	ADP
gujaf-380	141	59	accounting	accounting	NOUN
gujaf-380	141	60	and	and	CCONJ
gujaf-380	141	61	finance	finance	NOUN
gujaf-380	141	62	,	,	PUNCT
gujaf-380	141	63	vol.6	vol.6	PROPN
gujaf-380	141	64	,	,	PUNCT
gujaf-380	141	65	issue	issue	NOUN
gujaf-380	141	66	1	1	NUM
gujaf-380	141	67	,	,	PUNCT
gujaf-380	141	68	april	april	PROPN
gujaf-380	141	69	,	,	PUNCT
gujaf-380	141	70	2025	2025	NUM
gujaf-380	141	71	225	225	NUM
gujaf-380	141	72	table	table	NOUN
gujaf-380	141	73	3	3	NUM
gujaf-380	141	74	:	:	PUNCT
gujaf-380	141	75	regression	regression	NOUN
gujaf-380	141	76	results	result	VERB
gujaf-380	141	77	variables	variable	NOUN
gujaf-380	141	78	co	co	ADJ
gujaf-380	141	79	-	-	ADJ
gujaf-380	141	80	efficient	efficient	ADJ
gujaf-380	141	81	t	t	NOUN
gujaf-380	141	82	-	-	PUNCT
gujaf-380	141	83	value	value	NOUN
gujaf-380	141	84	p	p	NOUN
gujaf-380	141	85	-	-	PUNCT
gujaf-380	141	86	value	value	NOUN
gujaf-380	141	87	roa	roa	NOUN
gujaf-380	141	88	-0.047	-0.047	NOUN
gujaf-380	141	89	-2.13	-2.13	NUM
gujaf-380	141	90	0.036	0.036	NUM
gujaf-380	141	91	fs	fs	ADP
gujaf-380	141	92	0.007	0.007	NUM
gujaf-380	141	93	0.02	0.02	NUM
gujaf-380	141	94	0.312	0.312	NUM
gujaf-380	141	95	const	const	NOUN
gujaf-380	141	96	.	.	PUNCT
gujaf-380	142	1	0.243	0.243	NUM
gujaf-380	142	2	2.16	2.16	NUM
gujaf-380	142	3	0.034	0.034	NUM
gujaf-380	142	4	r²	r²	NOUN
gujaf-380	142	5	0.2104	0.2104	PUNCT
gujaf-380	142	6	f	f	X
gujaf-380	142	7	-	-	PUNCT
gujaf-380	142	8	sign	sign	NOUN
gujaf-380	142	9	.	.	PUNCT
gujaf-380	143	1	0.0032	0.0032	NUM
gujaf-380	143	2	source	source	NOUN
gujaf-380	143	3	:	:	PUNCT
gujaf-380	143	4	extracted	extract	VERB
gujaf-380	143	5	from	from	ADP
gujaf-380	143	6	stata13	stata13	NOUN
gujaf-380	143	7	output	output	NOUN
gujaf-380	143	8	from	from	ADP
gujaf-380	143	9	the	the	DET
gujaf-380	143	10	table	table	NOUN
gujaf-380	143	11	3	3	NUM
gujaf-380	143	12	above	above	ADV
gujaf-380	143	13	,	,	PUNCT
gujaf-380	143	14	the	the	DET
gujaf-380	143	15	result	result	NOUN
gujaf-380	143	16	in	in	ADP
gujaf-380	143	17	respect	respect	NOUN
gujaf-380	143	18	of	of	ADP
gujaf-380	143	19	return	return	NOUN
gujaf-380	143	20	on	on	ADP
gujaf-380	143	21	assets	asset	NOUN
gujaf-380	143	22	(	(	PUNCT
gujaf-380	143	23	roa	roa	NOUN
gujaf-380	143	24	)	)	PUNCT
gujaf-380	143	25	has	have	VERB
gujaf-380	143	26	a	a	DET
gujaf-380	143	27	coefficient	coefficient	NOUN
gujaf-380	143	28	of	of	ADP
gujaf-380	143	29	o.047	o.047	NOUN
gujaf-380	143	30	with	with	ADP
gujaf-380	143	31	a	a	DET
gujaf-380	143	32	p	p	NOUN
gujaf-380	143	33	-	-	PUNCT
gujaf-380	143	34	value	value	NOUN
gujaf-380	143	35	of	of	ADP
gujaf-380	143	36	0.036	0.036	NUM
gujaf-380	143	37	signifying	signify	VERB
gujaf-380	143	38	that	that	SCONJ
gujaf-380	143	39	it	it	PRON
gujaf-380	143	40	is	be	AUX
gujaf-380	143	41	significant	significant	ADJ
gujaf-380	143	42	at	at	ADP
gujaf-380	143	43	5	5	NUM
gujaf-380	143	44	%	%	NOUN
gujaf-380	143	45	.	.	PUNCT
gujaf-380	144	1	this	this	DET
gujaf-380	144	2	result	result	NOUN
gujaf-380	144	3	signifies	signify	VERB
gujaf-380	144	4	that	that	SCONJ
gujaf-380	144	5	roa	roa	PROPN
gujaf-380	144	6	is	be	AUX
gujaf-380	144	7	statistically	statistically	ADV
gujaf-380	144	8	,	,	PUNCT
gujaf-380	144	9	negatively	negatively	ADV
gujaf-380	144	10	significant	significant	ADJ
gujaf-380	144	11	in	in	ADP
gujaf-380	144	12	influencing	influence	VERB
gujaf-380	144	13	corporate	corporate	ADJ
gujaf-380	144	14	environmental	environmental	ADJ
gujaf-380	144	15	accounting	accounting	NOUN
gujaf-380	144	16	disclosure	disclosure	NOUN
gujaf-380	144	17	of	of	ADP
gujaf-380	144	18	listed	list	VERB
gujaf-380	144	19	oil	oil	NOUN
gujaf-380	144	20	and	and	CCONJ
gujaf-380	144	21	gas	gas	NOUN
gujaf-380	144	22	firms	firm	NOUN
gujaf-380	144	23	in	in	ADP
gujaf-380	144	24	nigeria	nigeria	PROPN
gujaf-380	144	25	.	.	PUNCT
gujaf-380	145	1	the	the	DET
gujaf-380	145	2	result	result	NOUN
gujaf-380	145	3	supported	support	VERB
gujaf-380	145	4	the	the	DET
gujaf-380	145	5	hypothesis	hypothesis	NOUN
gujaf-380	145	6	that	that	SCONJ
gujaf-380	145	7	there	there	PRON
gujaf-380	145	8	is	be	VERB
gujaf-380	145	9	a	a	DET
gujaf-380	145	10	significant	significant	ADJ
gujaf-380	145	11	relationship	relationship	NOUN
gujaf-380	145	12	between	between	ADP
gujaf-380	145	13	return	return	NOUN
gujaf-380	145	14	on	on	ADP
gujaf-380	145	15	assets	asset	NOUN
gujaf-380	145	16	and	and	CCONJ
gujaf-380	145	17	cead	cead	NOUN
gujaf-380	145	18	.	.	PUNCT
gujaf-380	146	1	furthermore	furthermore	ADV
gujaf-380	146	2	,	,	PUNCT
gujaf-380	146	3	the	the	PRON
gujaf-380	146	4	indicates	indicate	VERB
gujaf-380	146	5	that	that	SCONJ
gujaf-380	146	6	more	more	ADV
gujaf-380	146	7	profitable	profitable	ADJ
gujaf-380	146	8	oil	oil	NOUN
gujaf-380	146	9	and	and	CCONJ
gujaf-380	146	10	gas	gas	NOUN
gujaf-380	146	11	companies	company	NOUN
gujaf-380	146	12	disclose	disclose	VERB
gujaf-380	146	13	less	less	ADJ
gujaf-380	146	14	cead	cead	NOUN
gujaf-380	146	15	during	during	ADP
gujaf-380	146	16	the	the	DET
gujaf-380	146	17	period	period	NOUN
gujaf-380	146	18	.	.	PUNCT
gujaf-380	147	1	the	the	DET
gujaf-380	147	2	result	result	NOUN
gujaf-380	147	3	fails	fail	VERB
gujaf-380	147	4	to	to	PART
gujaf-380	147	5	align	align	VERB
gujaf-380	147	6	with	with	ADP
gujaf-380	147	7	the	the	DET
gujaf-380	147	8	previous	previous	ADJ
gujaf-380	147	9	finding	finding	NOUN
gujaf-380	147	10	of	of	ADP
gujaf-380	147	11	ismail	ismail	NOUN
gujaf-380	147	12	,	,	PUNCT
gujaf-380	147	13	(	(	PUNCT
gujaf-380	147	14	2018	2018	NUM
gujaf-380	147	15	)	)	PUNCT
gujaf-380	147	16	;	;	PUNCT
gujaf-380	147	17	jafar	jafar	PROPN
gujaf-380	147	18	,	,	PUNCT
gujaf-380	147	19	(	(	PUNCT
gujaf-380	147	20	2018	2018	NUM
gujaf-380	147	21	)	)	PUNCT
gujaf-380	147	22	and	and	CCONJ
gujaf-380	147	23	aluwong	aluwong	NOUN
gujaf-380	147	24	and	and	CCONJ
gujaf-380	147	25	fodio	fodio	ADJ
gujaf-380	147	26	(	(	PUNCT
gujaf-380	147	27	2019	2019	NUM
gujaf-380	147	28	)	)	PUNCT
gujaf-380	147	29	that	that	PRON
gujaf-380	147	30	reported	report	VERB
gujaf-380	147	31	positive	positive	ADJ
gujaf-380	147	32	and	and	CCONJ
gujaf-380	147	33	significant	significant	ADJ
gujaf-380	147	34	effect	effect	NOUN
gujaf-380	147	35	.	.	PUNCT
gujaf-380	148	1	the	the	DET
gujaf-380	148	2	second	second	ADJ
gujaf-380	148	3	variable	variable	NOUN
gujaf-380	148	4	is	be	AUX
gujaf-380	148	5	firm	firm	ADJ
gujaf-380	148	6	size	size	NOUN
gujaf-380	148	7	.	.	PUNCT
gujaf-380	149	1	the	the	DET
gujaf-380	149	2	result	result	NOUN
gujaf-380	149	3	of	of	ADP
gujaf-380	149	4	this	this	DET
gujaf-380	149	5	variable	variable	NOUN
gujaf-380	149	6	as	as	SCONJ
gujaf-380	149	7	reported	report	VERB
gujaf-380	149	8	in	in	ADP
gujaf-380	149	9	table	table	NOUN
gujaf-380	149	10	3	3	NUM
gujaf-380	149	11	is	be	AUX
gujaf-380	149	12	not	not	PART
gujaf-380	149	13	in	in	ADP
gujaf-380	149	14	accordance	accordance	NOUN
gujaf-380	149	15	with	with	ADP
gujaf-380	149	16	our	our	PRON
gujaf-380	149	17	expectation	expectation	NOUN
gujaf-380	149	18	.	.	PUNCT
gujaf-380	150	1	the	the	DET
gujaf-380	150	2	result	result	NOUN
gujaf-380	150	3	shows	show	VERB
gujaf-380	150	4	an	an	DET
gujaf-380	150	5	insignificant	insignificant	ADJ
gujaf-380	150	6	relationship	relationship	NOUN
gujaf-380	150	7	with	with	ADP
gujaf-380	150	8	a	a	DET
gujaf-380	150	9	p	p	NOUN
gujaf-380	150	10	-	-	PUNCT
gujaf-380	150	11	value	value	NOUN
gujaf-380	150	12	of	of	ADP
gujaf-380	150	13	0.312	0.312	NUM
gujaf-380	150	14	.	.	PUNCT
gujaf-380	151	1	the	the	DET
gujaf-380	151	2	result	result	NOUN
gujaf-380	151	3	shows	show	VERB
gujaf-380	151	4	a	a	DET
gujaf-380	151	5	coefficient	coefficient	NOUN
gujaf-380	151	6	of	of	ADP
gujaf-380	151	7	0.00685	0.00685	NUM
gujaf-380	151	8	with	with	ADP
gujaf-380	151	9	a	a	DET
gujaf-380	151	10	t	t	NOUN
gujaf-380	151	11	-	-	PUNCT
gujaf-380	151	12	value	value	NOUN
gujaf-380	151	13	of	of	ADP
gujaf-380	151	14	0.02	0.02	NUM
gujaf-380	151	15	.	.	PUNCT
gujaf-380	152	1	this	this	PRON
gujaf-380	152	2	signifies	signify	VERB
gujaf-380	152	3	that	that	DET
gujaf-380	152	4	firm	firm	ADJ
gujaf-380	152	5	size	size	NOUN
gujaf-380	152	6	has	have	VERB
gujaf-380	152	7	no	no	DET
gujaf-380	152	8	effect	effect	NOUN
gujaf-380	152	9	on	on	ADP
gujaf-380	152	10	corporate	corporate	ADJ
gujaf-380	152	11	environmental	environmental	ADJ
gujaf-380	152	12	accounting	accounting	NOUN
gujaf-380	152	13	disclosure	disclosure	NOUN
gujaf-380	152	14	.	.	PUNCT
gujaf-380	153	1	the	the	DET
gujaf-380	153	2	result	result	NOUN
gujaf-380	153	3	of	of	ADP
gujaf-380	153	4	insignificant	insignificant	ADJ
gujaf-380	153	5	effect	effect	NOUN
gujaf-380	153	6	of	of	ADP
gujaf-380	153	7	firm	firm	ADJ
gujaf-380	153	8	size	size	NOUN
gujaf-380	153	9	on	on	ADP
gujaf-380	153	10	corporate	corporate	ADJ
gujaf-380	153	11	environmental	environmental	ADJ
gujaf-380	153	12	accounting	accounting	NOUN
gujaf-380	153	13	disclosure	disclosure	NOUN
gujaf-380	153	14	found	find	VERB
gujaf-380	153	15	in	in	ADP
gujaf-380	153	16	this	this	DET
gujaf-380	153	17	study	study	NOUN
gujaf-380	153	18	is	be	AUX
gujaf-380	153	19	is	be	AUX
gujaf-380	153	20	not	not	PART
gujaf-380	153	21	consistent	consistent	ADJ
gujaf-380	153	22	with	with	ADP
gujaf-380	153	23	the	the	DET
gujaf-380	153	24	prior	prior	ADJ
gujaf-380	153	25	findings	finding	NOUN
gujaf-380	153	26	(	(	PUNCT
gujaf-380	153	27	atang	atang	PROPN
gujaf-380	153	28	&	&	CCONJ
gujaf-380	153	29	eyisi	eyisi	VERB
gujaf-380	153	30	,	,	PUNCT
gujaf-380	153	31	2020	2020	NUM
gujaf-380	153	32	;	;	PUNCT
gujaf-380	153	33	dibia	dibia	PROPN
gujaf-380	153	34	&	&	CCONJ
gujaf-380	153	35	onwuchekwa	onwuchekwa	PROPN
gujaf-380	153	36	,	,	PUNCT
gujaf-380	153	37	2015	2015	NUM
gujaf-380	153	38	;	;	PUNCT
gujaf-380	153	39	effriyanti	effriyanti	PROPN
gujaf-380	153	40	&	&	CCONJ
gujaf-380	153	41	belinda	belinda	PROPN
gujaf-380	153	42	,	,	PUNCT
gujaf-380	153	43	2023	2023	NUM
gujaf-380	153	44	and	and	CCONJ
gujaf-380	153	45	khalid	khalid	PROPN
gujaf-380	153	46	et	et	PROPN
gujaf-380	153	47	al	al	PROPN
gujaf-380	153	48	.	.	PROPN
gujaf-380	153	49	,	,	PUNCT
gujaf-380	153	50	2017	2017	NUM
gujaf-380	153	51	)	)	PUNCT
gujaf-380	153	52	.	.	PUNCT
gujaf-380	154	1	moderating	moderate	VERB
gujaf-380	154	2	effect	effect	NOUN
gujaf-380	154	3	of	of	ADP
gujaf-380	154	4	board	board	NOUN
gujaf-380	154	5	independence	independence	NOUN
gujaf-380	154	6	on	on	ADP
gujaf-380	154	7	firm	firm	ADJ
gujaf-380	154	8	attributes	attribute	VERB
gujaf-380	154	9	the	the	DET
gujaf-380	154	10	cumulative	cumulative	ADJ
gujaf-380	154	11	r2	r2	NOUN
gujaf-380	154	12	(	(	PUNCT
gujaf-380	154	13	0.35	0.35	NUM
gujaf-380	154	14	)	)	PUNCT
gujaf-380	154	15	which	which	PRON
gujaf-380	154	16	is	be	AUX
gujaf-380	154	17	the	the	DET
gujaf-380	154	18	multiple	multiple	ADJ
gujaf-380	154	19	coefficient	coefficient	NOUN
gujaf-380	154	20	of	of	ADP
gujaf-380	154	21	determination	determination	NOUN
gujaf-380	154	22	gives	give	VERB
gujaf-380	154	23	the	the	DET
gujaf-380	154	24	proportion	proportion	NOUN
gujaf-380	154	25	or	or	CCONJ
gujaf-380	154	26	percentage	percentage	NOUN
gujaf-380	154	27	of	of	ADP
gujaf-380	154	28	the	the	DET
gujaf-380	154	29	total	total	ADJ
gujaf-380	154	30	variation	variation	NOUN
gujaf-380	154	31	in	in	ADP
gujaf-380	154	32	the	the	DET
gujaf-380	154	33	dependent	dependent	ADJ
gujaf-380	154	34	variable	variable	NOUN
gujaf-380	154	35	explained	explain	VERB
gujaf-380	154	36	jointly	jointly	ADV
gujaf-380	154	37	by	by	ADP
gujaf-380	154	38	the	the	DET
gujaf-380	154	39	explanatory	explanatory	ADJ
gujaf-380	154	40	variables	variable	NOUN
gujaf-380	154	41	.	.	PUNCT
gujaf-380	155	1	hence	hence	ADV
gujaf-380	155	2	,	,	PUNCT
gujaf-380	155	3	it	it	PRON
gujaf-380	155	4	signifies	signify	VERB
gujaf-380	155	5	that	that	SCONJ
gujaf-380	155	6	35	35	NUM
gujaf-380	155	7	%	%	NOUN
gujaf-380	155	8	of	of	ADP
gujaf-380	155	9	total	total	ADJ
gujaf-380	155	10	variation	variation	NOUN
gujaf-380	155	11	in	in	ADP
gujaf-380	155	12	corporate	corporate	ADJ
gujaf-380	155	13	environmental	environmental	ADJ
gujaf-380	155	14	accounting	accounting	NOUN
gujaf-380	155	15	disclosures	disclosure	NOUN
gujaf-380	155	16	of	of	ADP
gujaf-380	155	17	listed	list	VERB
gujaf-380	155	18	oil	oil	NOUN
gujaf-380	155	19	and	and	CCONJ
gujaf-380	155	20	gas	gas	NOUN
gujaf-380	155	21	firms	firm	NOUN
gujaf-380	155	22	in	in	ADP
gujaf-380	155	23	nigeria	nigeria	PROPN
gujaf-380	155	24	is	be	AUX
gujaf-380	155	25	caused	cause	VERB
gujaf-380	155	26	by	by	ADP
gujaf-380	155	27	return	return	NOUN
gujaf-380	155	28	on	on	ADP
gujaf-380	155	29	assets	asset	NOUN
gujaf-380	155	30	and	and	CCONJ
gujaf-380	155	31	firm	firm	ADJ
gujaf-380	155	32	size	size	NOUN
gujaf-380	155	33	as	as	SCONJ
gujaf-380	155	34	moderated	moderate	VERB
gujaf-380	155	35	by	by	ADP
gujaf-380	155	36	board	board	NOUN
gujaf-380	155	37	independence	independence	NOUN
gujaf-380	155	38	.	.	PUNCT
gujaf-380	156	1	table	table	NOUN
gujaf-380	156	2	4	4	NUM
gujaf-380	156	3	.	.	PUNCT
gujaf-380	157	1	regression	regression	NOUN
gujaf-380	157	2	results	result	NOUN
gujaf-380	157	3	(	(	PUNCT
gujaf-380	157	4	moderating	moderate	VERB
gujaf-380	157	5	effect	effect	NOUN
gujaf-380	157	6	)	)	PUNCT
gujaf-380	157	7	variables	variable	NOUN
gujaf-380	157	8	co	co	ADJ
gujaf-380	157	9	-	-	ADJ
gujaf-380	157	10	efficient	efficient	ADJ
gujaf-380	157	11	t	t	NOUN
gujaf-380	157	12	-	-	PUNCT
gujaf-380	157	13	value	value	NOUN
gujaf-380	157	14	p	p	NOUN
gujaf-380	157	15	-	-	PUNCT
gujaf-380	157	16	value	value	NOUN
gujaf-380	157	17	constants	constant	NOUN
gujaf-380	157	18	0.2156	0.2156	NUM
gujaf-380	157	19	1.99	1.99	NUM
gujaf-380	157	20	0.051	0.051	NUM
gujaf-380	157	21	roa	roa	NOUN
gujaf-380	157	22	-0.026	-0.026	PUNCT
gujaf-380	157	23	-1.21	-1.21	PROPN
gujaf-380	157	24	0.230	0.230	NUM
gujaf-380	157	25	fs	fs	ADP
gujaf-380	157	26	0.007	0.007	NUM
gujaf-380	157	27	1.13	1.13	NUM
gujaf-380	157	28	0.264	0.264	NUM
gujaf-380	157	29	bind	bind	VERB
gujaf-380	157	30	-0.119	-0.119	PRON
gujaf-380	157	31	-3.55	-3.55	NUM
gujaf-380	157	32	0.003	0.003	NUM
gujaf-380	157	33	roa*bind	roa*bind	NOUN
gujaf-380	157	34	0.009	0.009	NUM
gujaf-380	157	35	0.87	0.87	NUM
gujaf-380	157	36	0.390	0.390	NUM
gujaf-380	157	37	fsiz*bind	fsiz*bind	ADJ
gujaf-380	157	38	0.005	0.005	NUM
gujaf-380	157	39	2.95	2.95	NUM
gujaf-380	157	40	0.004	0.004	NUM
gujaf-380	157	41	r²	r²	NOUN
gujaf-380	157	42	0.35	0.35	NUM
gujaf-380	157	43	gusau	gusau	ADJ
gujaf-380	157	44	journal	journal	NOUN
gujaf-380	157	45	of	of	ADP
gujaf-380	157	46	accounting	accounting	NOUN
gujaf-380	157	47	and	and	CCONJ
gujaf-380	157	48	finance	finance	NOUN
gujaf-380	157	49	,	,	PUNCT
gujaf-380	157	50	vol.6	vol.6	PROPN
gujaf-380	157	51	,	,	PUNCT
gujaf-380	157	52	issue	issue	NOUN
gujaf-380	157	53	1	1	NUM
gujaf-380	157	54	,	,	PUNCT
gujaf-380	157	55	april	april	PROPN
gujaf-380	157	56	,	,	PUNCT
gujaf-380	157	57	2025	2025	NUM
gujaf-380	157	58	226	226	NUM
gujaf-380	157	59	f	f	X
gujaf-380	157	60	-	-	PUNCT
gujaf-380	157	61	statistics	statistic	NOUN
gujaf-380	157	62	4.24	4.24	NUM
gujaf-380	157	63	f	f	NOUN
gujaf-380	157	64	-	-	PUNCT
gujaf-380	157	65	significance	significance	NOUN
gujaf-380	157	66	0.0002	0.0002	NUM
gujaf-380	157	67	source	source	NOUN
gujaf-380	157	68	:	:	PUNCT
gujaf-380	157	69	extracted	extract	VERB
gujaf-380	157	70	from	from	ADP
gujaf-380	157	71	stata13	stata13	NOUN
gujaf-380	157	72	output	output	NOUN
gujaf-380	157	73	the	the	DET
gujaf-380	157	74	result	result	NOUN
gujaf-380	157	75	of	of	ADP
gujaf-380	157	76	the	the	DET
gujaf-380	157	77	interaction	interaction	NOUN
gujaf-380	157	78	of	of	ADP
gujaf-380	157	79	board	board	NOUN
gujaf-380	157	80	independence	independence	NOUN
gujaf-380	157	81	on	on	ADP
gujaf-380	157	82	the	the	DET
gujaf-380	157	83	association	association	NOUN
gujaf-380	157	84	between	between	ADP
gujaf-380	157	85	roa	roa	NOUN
gujaf-380	157	86	and	and	CCONJ
gujaf-380	157	87	cead	cead	NOUN
gujaf-380	157	88	has	have	VERB
gujaf-380	157	89	a	a	DET
gujaf-380	157	90	coefficient	coefficient	NOUN
gujaf-380	157	91	t	t	NOUN
gujaf-380	157	92	-	-	PUNCT
gujaf-380	157	93	value	value	NOUN
gujaf-380	157	94	of	of	ADP
gujaf-380	157	95	0.0096169	0.0096169	NUM
gujaf-380	157	96	and	and	CCONJ
gujaf-380	157	97	0.87	0.87	NUM
gujaf-380	157	98	respectively	respectively	ADV
gujaf-380	157	99	,	,	PUNCT
gujaf-380	157	100	showing	show	VERB
gujaf-380	157	101	a	a	DET
gujaf-380	157	102	p	p	NOUN
gujaf-380	157	103	-	-	PUNCT
gujaf-380	157	104	value	value	NOUN
gujaf-380	157	105	of	of	ADP
gujaf-380	157	106	0.390	0.390	NUM
gujaf-380	157	107	which	which	PRON
gujaf-380	157	108	is	be	AUX
gujaf-380	157	109	statistically	statistically	ADV
gujaf-380	157	110	insignificant	insignificant	ADJ
gujaf-380	157	111	at	at	ADP
gujaf-380	157	112	.	.	PUNCT
gujaf-380	158	1	this	this	PRON
gujaf-380	158	2	signifies	signify	VERB
gujaf-380	158	3	that	that	SCONJ
gujaf-380	158	4	the	the	DET
gujaf-380	158	5	interaction	interaction	NOUN
gujaf-380	158	6	has	have	AUX
gujaf-380	158	7	occurred	occur	VERB
gujaf-380	158	8	since	since	SCONJ
gujaf-380	158	9	the	the	DET
gujaf-380	158	10	sign	sign	NOUN
gujaf-380	158	11	was	be	AUX
gujaf-380	158	12	changed	change	VERB
gujaf-380	158	13	from	from	ADP
gujaf-380	158	14	negative	negative	ADJ
gujaf-380	158	15	to	to	ADP
gujaf-380	158	16	positive	positive	ADJ
gujaf-380	158	17	although	although	SCONJ
gujaf-380	158	18	the	the	DET
gujaf-380	158	19	association	association	NOUN
gujaf-380	158	20	is	be	AUX
gujaf-380	158	21	not	not	PART
gujaf-380	158	22	statistically	statistically	ADV
gujaf-380	158	23	significant	significant	ADJ
gujaf-380	158	24	.	.	PUNCT
gujaf-380	159	1	the	the	DET
gujaf-380	159	2	second	second	ADJ
gujaf-380	159	3	interaction	interaction	NOUN
gujaf-380	159	4	term	term	NOUN
gujaf-380	159	5	is	be	AUX
gujaf-380	159	6	between	between	ADP
gujaf-380	159	7	firm	firm	ADJ
gujaf-380	159	8	size	size	NOUN
gujaf-380	159	9	and	and	CCONJ
gujaf-380	159	10	board	board	NOUN
gujaf-380	159	11	independence	independence	NOUN
gujaf-380	159	12	shows	show	NOUN
gujaf-380	159	13	.	.	PUNCT
gujaf-380	160	1	the	the	DET
gujaf-380	160	2	result	result	NOUN
gujaf-380	160	3	of	of	ADP
gujaf-380	160	4	the	the	DET
gujaf-380	160	5	relationship	relationship	NOUN
gujaf-380	160	6	provided	provide	VERB
gujaf-380	160	7	a	a	DET
gujaf-380	160	8	coefficient	coefficient	NOUN
gujaf-380	160	9	of	of	ADP
gujaf-380	160	10	0.0050491	0.0050491	NUM
gujaf-380	160	11	and	and	CCONJ
gujaf-380	160	12	t	t	NOUN
gujaf-380	160	13	-	-	PUNCT
gujaf-380	160	14	value	value	NOUN
gujaf-380	160	15	of	of	ADP
gujaf-380	160	16	2.95	2.95	NUM
gujaf-380	160	17	,	,	PUNCT
gujaf-380	160	18	with	with	ADP
gujaf-380	160	19	a	a	DET
gujaf-380	160	20	significant	significant	ADJ
gujaf-380	160	21	pvalue	pvalue	NOUN
gujaf-380	160	22	at	at	ADP
gujaf-380	160	23	1	1	NUM
gujaf-380	160	24	%	%	NOUN
gujaf-380	160	25	level	level	NOUN
gujaf-380	160	26	0.004	0.004	NUM
gujaf-380	160	27	.	.	PUNCT
gujaf-380	161	1	this	this	PRON
gujaf-380	161	2	signifies	signify	VERB
gujaf-380	161	3	that	that	SCONJ
gujaf-380	161	4	with	with	ADP
gujaf-380	161	5	the	the	DET
gujaf-380	161	6	interaction	interaction	NOUN
gujaf-380	161	7	of	of	ADP
gujaf-380	161	8	board	board	NOUN
gujaf-380	161	9	independence	independence	NOUN
gujaf-380	161	10	,	,	PUNCT
gujaf-380	161	11	firm	firm	ADJ
gujaf-380	161	12	size	size	NOUN
gujaf-380	161	13	has	have	VERB
gujaf-380	161	14	statistically	statistically	ADV
gujaf-380	161	15	positive	positive	ADJ
gujaf-380	161	16	significant	significant	ADJ
gujaf-380	161	17	effect	effect	NOUN
gujaf-380	161	18	on	on	ADP
gujaf-380	161	19	environmental	environmental	ADJ
gujaf-380	161	20	accounting	accounting	NOUN
gujaf-380	161	21	disclosure	disclosure	NOUN
gujaf-380	161	22	of	of	ADP
gujaf-380	161	23	listed	list	VERB
gujaf-380	161	24	oil	oil	NOUN
gujaf-380	161	25	and	and	CCONJ
gujaf-380	161	26	gas	gas	NOUN
gujaf-380	161	27	firms	firm	NOUN
gujaf-380	161	28	in	in	ADP
gujaf-380	161	29	nigeria	nigeria	PROPN
gujaf-380	161	30	.	.	PUNCT
gujaf-380	162	1	this	this	DET
gujaf-380	162	2	result	result	NOUN
gujaf-380	162	3	indicates	indicate	VERB
gujaf-380	162	4	that	that	SCONJ
gujaf-380	162	5	in	in	ADP
gujaf-380	162	6	lager	lager	NOUN
gujaf-380	162	7	firms	firm	NOUN
gujaf-380	162	8	with	with	ADP
gujaf-380	162	9	more	more	ADJ
gujaf-380	162	10	independent	independent	ADJ
gujaf-380	162	11	directors	director	NOUN
gujaf-380	162	12	on	on	ADP
gujaf-380	162	13	board	board	NOUN
gujaf-380	162	14	,	,	PUNCT
gujaf-380	162	15	there	there	PRON
gujaf-380	162	16	is	be	VERB
gujaf-380	162	17	higher	high	ADJ
gujaf-380	162	18	tendency	tendency	NOUN
gujaf-380	162	19	of	of	ADP
gujaf-380	162	20	disclosing	disclose	VERB
gujaf-380	162	21	environmental	environmental	ADJ
gujaf-380	162	22	issues	issue	NOUN
gujaf-380	162	23	.	.	PUNCT
gujaf-380	163	1	the	the	DET
gujaf-380	163	2	result	result	NOUN
gujaf-380	163	3	is	be	AUX
gujaf-380	163	4	in	in	ADP
gujaf-380	163	5	line	line	NOUN
gujaf-380	163	6	with	with	ADP
gujaf-380	163	7	our	our	PRON
gujaf-380	163	8	expectations	expectation	NOUN
gujaf-380	163	9	of	of	ADP
gujaf-380	163	10	the	the	DET
gujaf-380	163	11	study	study	NOUN
gujaf-380	163	12	that	that	PRON
gujaf-380	163	13	board	board	NOUN
gujaf-380	163	14	independence	independence	NOUN
gujaf-380	163	15	moderates	moderate	VERB
gujaf-380	163	16	the	the	DET
gujaf-380	163	17	association	association	NOUN
gujaf-380	163	18	between	between	ADP
gujaf-380	163	19	firm	firm	ADJ
gujaf-380	163	20	size	size	NOUN
gujaf-380	163	21	and	and	CCONJ
gujaf-380	163	22	environmental	environmental	ADJ
gujaf-380	163	23	accounting	accounting	NOUN
gujaf-380	163	24	disclosure	disclosure	NOUN
gujaf-380	163	25	.	.	PUNCT
gujaf-380	164	1	5.0	5.0	NUM
gujaf-380	164	2	conclusion	conclusion	NOUN
gujaf-380	164	3	the	the	DET
gujaf-380	164	4	study	study	NOUN
gujaf-380	164	5	examines	examine	VERB
gujaf-380	164	6	the	the	DET
gujaf-380	164	7	moderating	moderate	VERB
gujaf-380	164	8	role	role	NOUN
gujaf-380	164	9	of	of	ADP
gujaf-380	164	10	board	board	NOUN
gujaf-380	164	11	independence	independence	NOUN
gujaf-380	164	12	on	on	ADP
gujaf-380	164	13	the	the	DET
gujaf-380	164	14	relationship	relationship	NOUN
gujaf-380	164	15	between	between	ADP
gujaf-380	164	16	firm	firm	ADJ
gujaf-380	164	17	attributes	attribute	NOUN
gujaf-380	164	18	and	and	CCONJ
gujaf-380	164	19	environmental	environmental	ADJ
gujaf-380	164	20	accounting	accounting	NOUN
gujaf-380	164	21	disclosure	disclosure	NOUN
gujaf-380	164	22	.	.	PUNCT
gujaf-380	165	1	in	in	ADP
gujaf-380	165	2	the	the	DET
gujaf-380	165	3	first	first	ADJ
gujaf-380	165	4	model	model	NOUN
gujaf-380	165	5	,	,	PUNCT
gujaf-380	165	6	the	the	DET
gujaf-380	165	7	study	study	NOUN
gujaf-380	165	8	found	find	VERB
gujaf-380	165	9	that	that	SCONJ
gujaf-380	165	10	return	return	VERB
gujaf-380	165	11	on	on	ADP
gujaf-380	165	12	assets	asset	NOUN
gujaf-380	165	13	(	(	PUNCT
gujaf-380	165	14	roa	roa	NOUN
gujaf-380	165	15	)	)	PUNCT
gujaf-380	165	16	has	have	VERB
gujaf-380	165	17	negative	negative	ADJ
gujaf-380	165	18	and	and	CCONJ
gujaf-380	165	19	significant	significant	ADJ
gujaf-380	165	20	impact	impact	NOUN
gujaf-380	165	21	on	on	ADP
gujaf-380	165	22	environmental	environmental	ADJ
gujaf-380	165	23	accounting	accounting	NOUN
gujaf-380	165	24	disclosure	disclosure	NOUN
gujaf-380	165	25	(	(	PUNCT
gujaf-380	165	26	cead	cead	PROPN
gujaf-380	165	27	)	)	PUNCT
gujaf-380	165	28	.	.	PUNCT
gujaf-380	166	1	thus	thus	ADV
gujaf-380	166	2	,	,	PUNCT
gujaf-380	166	3	indicating	indicate	VERB
gujaf-380	166	4	that	that	SCONJ
gujaf-380	166	5	firms	firm	NOUN
gujaf-380	166	6	with	with	ADP
gujaf-380	166	7	higher	high	ADJ
gujaf-380	166	8	earnings	earning	NOUN
gujaf-380	166	9	may	may	AUX
gujaf-380	166	10	engage	engage	VERB
gujaf-380	166	11	in	in	ADP
gujaf-380	166	12	lower	low	ADJ
gujaf-380	166	13	environmental	environmental	ADJ
gujaf-380	166	14	accounting	accounting	NOUN
gujaf-380	166	15	disclosure	disclosure	NOUN
gujaf-380	166	16	practices	practice	NOUN
gujaf-380	166	17	.	.	PUNCT
gujaf-380	167	1	the	the	DET
gujaf-380	167	2	interaction	interaction	NOUN
gujaf-380	167	3	of	of	ADP
gujaf-380	167	4	board	board	NOUN
gujaf-380	167	5	independence	independence	NOUN
gujaf-380	167	6	on	on	ADP
gujaf-380	167	7	the	the	DET
gujaf-380	167	8	relationship	relationship	NOUN
gujaf-380	167	9	between	between	ADP
gujaf-380	167	10	firm	firm	ADJ
gujaf-380	167	11	size	size	NOUN
gujaf-380	167	12	and	and	CCONJ
gujaf-380	167	13	cead	cead	NOUN
gujaf-380	167	14	,	,	PUNCT
gujaf-380	167	15	have	have	VERB
gujaf-380	167	16	statistical	statistical	ADJ
gujaf-380	167	17	positive	positive	ADJ
gujaf-380	167	18	and	and	CCONJ
gujaf-380	167	19	significant	significant	ADJ
gujaf-380	167	20	effect	effect	NOUN
gujaf-380	167	21	on	on	ADP
gujaf-380	167	22	listed	list	VERB
gujaf-380	167	23	oil	oil	NOUN
gujaf-380	167	24	and	and	CCONJ
gujaf-380	167	25	gas	gas	NOUN
gujaf-380	167	26	firms	firm	NOUN
gujaf-380	167	27	in	in	ADP
gujaf-380	167	28	nigeria	nigeria	PROPN
gujaf-380	167	29	.	.	PUNCT
gujaf-380	168	1	this	this	PRON
gujaf-380	168	2	is	be	AUX
gujaf-380	168	3	an	an	DET
gujaf-380	168	4	indication	indication	NOUN
gujaf-380	168	5	that	that	SCONJ
gujaf-380	168	6	larger	large	ADJ
gujaf-380	168	7	oil	oil	NOUN
gujaf-380	168	8	and	and	CCONJ
gujaf-380	168	9	gas	gas	NOUN
gujaf-380	168	10	firms	firm	NOUN
gujaf-380	168	11	with	with	ADP
gujaf-380	168	12	more	more	ADJ
gujaf-380	168	13	independent	independent	ADJ
gujaf-380	168	14	directors	director	NOUN
gujaf-380	168	15	will	will	AUX
gujaf-380	168	16	disclose	disclose	VERB
gujaf-380	168	17	environmental	environmental	ADJ
gujaf-380	168	18	related	relate	VERB
gujaf-380	168	19	issues	issue	NOUN
gujaf-380	168	20	in	in	ADP
gujaf-380	168	21	the	the	DET
gujaf-380	168	22	financial	financial	ADJ
gujaf-380	168	23	statements	statement	NOUN
gujaf-380	168	24	.	.	PUNCT
gujaf-380	169	1	references	reference	NOUN
gujaf-380	169	2	abdelsalam	abdelsalam	PROPN
gujaf-380	169	3	,	,	PUNCT
gujaf-380	169	4	o.	o.	PROPN
gujaf-380	169	5	,	,	PUNCT
gujaf-380	169	6	el	el	PROPN
gujaf-380	169	7	-	-	PUNCT
gujaf-380	169	8	masry	masry	PROPN
gujaf-380	169	9	,	,	PUNCT
gujaf-380	169	10	a.	a.	PROPN
gujaf-380	169	11	,	,	PUNCT
gujaf-380	169	12	&	&	CCONJ
gujaf-380	169	13	elsegini	elsegini	PROPN
gujaf-380	169	14	,	,	PUNCT
gujaf-380	169	15	s.	s.	PROPN
gujaf-380	169	16	(	(	PUNCT
gujaf-380	169	17	2008	2008	NUM
gujaf-380	169	18	)	)	PUNCT
gujaf-380	169	19	.	.	PUNCT
gujaf-380	170	1	board	board	NOUN
gujaf-380	170	2	composition	composition	NOUN
gujaf-380	170	3	,	,	PUNCT
gujaf-380	170	4	ownership	ownership	NOUN
gujaf-380	170	5	structure	structure	NOUN
gujaf-380	170	6	and	and	CCONJ
gujaf-380	170	7	dividend	dividend	NOUN
gujaf-380	170	8	policies	policy	NOUN
gujaf-380	170	9	in	in	ADP
gujaf-380	170	10	an	an	DET
gujaf-380	170	11	emerging	emerge	VERB
gujaf-380	170	12	market	market	NOUN
gujaf-380	170	13	.	.	PUNCT
gujaf-380	171	1	managerial	managerial	ADJ
gujaf-380	171	2	finance	finance	NOUN
gujaf-380	171	3	,	,	PUNCT
gujaf-380	171	4	34(12	34(12	NUM
gujaf-380	171	5	)	)	PUNCT
gujaf-380	171	6	,	,	PUNCT
gujaf-380	171	7	953–964	953–964	NUM
gujaf-380	171	8	.	.	PUNCT
gujaf-380	172	1	alhassan	alhassan	PROPN
gujaf-380	172	2	h.	h.	PROPN
gujaf-380	172	3	&	&	CCONJ
gujaf-380	172	4	mohammed	mohammed	PROPN
gujaf-380	172	5	h.	h.	PROPN
gujaf-380	172	6	b.	b.	PROPN
gujaf-380	172	7	(	(	PUNCT
gujaf-380	172	8	2016	2016	NUM
gujaf-380	172	9	)	)	PUNCT
gujaf-380	172	10	.	.	PUNCT
gujaf-380	173	1	corporate	corporate	ADJ
gujaf-380	173	2	characteristics	characteristic	NOUN
gujaf-380	173	3	and	and	CCONJ
gujaf-380	173	4	sustainability	sustainability	NOUN
gujaf-380	173	5	reporting	report	VERB
gujaf-380	173	6	environmental	environmental	ADJ
gujaf-380	173	7	agencies	agency	NOUN
gujaf-380	173	8	’	'	PUNCT
gujaf-380	173	9	moderating	moderate	VERB
gujaf-380	173	10	effect	effect	NOUN
gujaf-380	173	11	.	.	PUNCT
gujaf-380	174	1	journal	journal	NOUN
gujaf-380	174	2	of	of	ADP
gujaf-380	174	3	humanities	humanity	NOUN
gujaf-380	174	4	and	and	CCONJ
gujaf-380	174	5	social	social	ADJ
gujaf-380	174	6	science	science	NOUN
gujaf-380	174	7	(	(	PUNCT
gujaf-380	174	8	iosr	iosr	NOUN
gujaf-380	174	9	-	-	PUNCT
gujaf-380	174	10	jhss	jhss	NOUN
gujaf-380	174	11	)	)	PUNCT
gujaf-380	174	12	21	21	NUM
gujaf-380	174	13	,	,	PUNCT
gujaf-380	174	14	8	8	NUM
gujaf-380	174	15	,	,	PUNCT
gujaf-380	174	16	10	10	NUM
gujaf-380	174	17	,	,	PUNCT
gujaf-380	174	18	19	19	NUM
gujaf-380	174	19	-	-	SYM
gujaf-380	174	20	30	30	NUM
gujaf-380	174	21	.	.	PUNCT
gujaf-380	175	1	ali	ali	PROPN
gujaf-380	175	2	w.	w.	PROPN
gujaf-380	175	3	,	,	PUNCT
gujaf-380	175	4	frynas	frynas	PROPN
gujaf-380	175	5	j.g	j.g	PROPN
gujaf-380	175	6	.	.	PROPN
gujaf-380	175	7	&	&	CCONJ
gujaf-380	175	8	mahmood	mahmood	PROPN
gujaf-380	175	9	z.	z.	PROPN
gujaf-380	175	10	(	(	PUNCT
gujaf-380	175	11	2017	2017	NUM
gujaf-380	175	12	)	)	PUNCT
gujaf-380	175	13	.	.	PUNCT
gujaf-380	176	1	determinants	determinant	NOUN
gujaf-380	176	2	of	of	ADP
gujaf-380	176	3	corporate	corporate	ADJ
gujaf-380	176	4	social	social	ADJ
gujaf-380	176	5	responsibility	responsibility	NOUN
gujaf-380	176	6	(	(	PUNCT
gujaf-380	176	7	csr	csr	NOUN
gujaf-380	176	8	)	)	PUNCT
gujaf-380	176	9	disclosure	disclosure	NOUN
gujaf-380	176	10	in	in	ADP
gujaf-380	176	11	developed	develop	VERB
gujaf-380	176	12	and	and	CCONJ
gujaf-380	176	13	developing	develop	VERB
gujaf-380	176	14	countries	country	NOUN
gujaf-380	176	15	:	:	PUNCT
gujaf-380	176	16	a	a	DET
gujaf-380	176	17	literature	literature	PROPN
gujaf-380	176	18	review	review	PROPN
gujaf-380	176	19	.	.	PUNCT
gujaf-380	177	1	corp	corp	PROPN
gujaf-380	177	2	.	.	PROPN
gujaf-380	177	3	soc	soc	PROPN
gujaf-380	177	4	.	.	PUNCT
gujaf-380	178	1	responsib	responsib	PROPN
gujaf-380	178	2	.	.	PUNCT
gujaf-380	179	1	environmental	environmental	ADJ
gujaf-380	179	2	mgmt	mgmt	PROPN
gujaf-380	179	3	.	.	PROPN
gujaf-380	179	4	2017	2017	NUM
gujaf-380	179	5	,	,	PUNCT
gujaf-380	179	6	published	publish	VERB
gujaf-380	179	7	online	online	ADV
gujaf-380	179	8	in	in	ADP
gujaf-380	179	9	wiley	wiley	PROPN
gujaf-380	179	10	online	online	PROPN
gujaf-380	179	11	library	library	NOUN
gujaf-380	179	12	(	(	PUNCT
gujaf-380	179	13	wileyonlinelibrary.com	wileyonlinelibrary.com	X
gujaf-380	179	14	)	)	PUNCT
gujaf-380	179	15	.	.	PUNCT
gujaf-380	180	1	aluwong	aluwong	PROPN
gujaf-380	180	2	,	,	PUNCT
gujaf-380	180	3	d.	d.	PROPN
gujaf-380	180	4	b.	b.	PROPN
gujaf-380	180	5	,	,	PUNCT
gujaf-380	180	6	&	&	CCONJ
gujaf-380	180	7	fodio	fodio	NOUN
gujaf-380	180	8	,	,	PUNCT
gujaf-380	180	9	m.	m.	NOUN
gujaf-380	180	10	i.	i.	PROPN
gujaf-380	180	11	(	(	PUNCT
gujaf-380	180	12	2019	2019	NUM
gujaf-380	180	13	)	)	PUNCT
gujaf-380	180	14	.	.	PUNCT
gujaf-380	181	1	effect	effect	NOUN
gujaf-380	181	2	of	of	ADP
gujaf-380	181	3	corporate	corporate	ADJ
gujaf-380	181	4	attributes	attribute	NOUN
gujaf-380	181	5	on	on	ADP
gujaf-380	181	6	environmental	environmental	ADJ
gujaf-380	181	7	disclosure	disclosure	NOUN
gujaf-380	181	8	of	of	ADP
gujaf-380	181	9	listed	list	VERB
gujaf-380	181	10	oil	oil	NOUN
gujaf-380	181	11	and	and	CCONJ
gujaf-380	181	12	gas	gas	NOUN
gujaf-380	181	13	companies	company	NOUN
gujaf-380	181	14	in	in	ADP
gujaf-380	181	15	nigeria	nigeria	PROPN
gujaf-380	181	16	.	.	PUNCT
gujaf-380	182	1	sustainability	sustainability	NOUN
gujaf-380	182	2	(	(	PUNCT
gujaf-380	182	3	switzerland	switzerland	PROPN
gujaf-380	182	4	)	)	PUNCT
gujaf-380	182	5	,	,	PUNCT
gujaf-380	182	6	11(1	11(1	NUM
gujaf-380	182	7	)	)	PUNCT
gujaf-380	182	8	,	,	PUNCT
gujaf-380	182	9	32–47	32–47	NUM
gujaf-380	182	10	.	.	PUNCT
gujaf-380	182	11	http://scioteca.caf.com/bitstream/handle/123456789/1091/red2017-eng8ene.pdf?sequence=12&isallowed=y%0ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008	http://scioteca.caf.com/bitstream/handle/123456789/1091/red2017-eng8ene.pdf?sequence=12&isallowed=y%0ahttp://dx.doi.org/10.1016/j.regsciurbeco.2008	PROPN
gujaf-380	182	12	.06.005%0ahttps://www.researchgate.net	.06.005%0ahttps://www.researchgate.net	PROPN
gujaf-380	182	13	/	/	SYM
gujaf-380	183	1	publication/305320484_sistem_pembet	publication/305320484_sistem_pembet	PROPN
gujaf-380	183	2	ungan_terpusat_strategi_melestari	ungan_terpusat_strategi_melestari	ADJ
gujaf-380	183	3	gusau	gusau	ADJ
gujaf-380	183	4	journal	journal	NOUN
gujaf-380	183	5	of	of	ADP
gujaf-380	183	6	accounting	accounting	NOUN
gujaf-380	183	7	and	and	CCONJ
gujaf-380	183	8	finance	finance	NOUN
gujaf-380	183	9	,	,	PUNCT
gujaf-380	183	10	vol.6	vol.6	PROPN
gujaf-380	183	11	,	,	PUNCT
gujaf-380	183	12	issue	issue	NOUN
gujaf-380	183	13	1	1	NUM
gujaf-380	183	14	,	,	PUNCT
gujaf-380	183	15	april	april	PROPN
gujaf-380	183	16	,	,	PUNCT
gujaf-380	183	17	2025	2025	NUM
gujaf-380	183	18	227	227	NUM
gujaf-380	183	19	anazonwu	anazonwu	NOUN
gujaf-380	183	20	,	,	PUNCT
gujaf-380	183	21	h.	h.	PROPN
gujaf-380	183	22	o.	o.	PROPN
gujaf-380	183	23	,	,	PUNCT
gujaf-380	183	24	egbunike	egbunike	PROPN
gujaf-380	183	25	,	,	PUNCT
gujaf-380	183	26	f.	f.	PROPN
gujaf-380	183	27	c.	c.	PROPN
gujaf-380	183	28	,	,	PUNCT
gujaf-380	183	29	&	&	CCONJ
gujaf-380	183	30	gunardi	gunardi	PROPN
gujaf-380	183	31	,	,	PUNCT
gujaf-380	183	32	a.	a.	NOUN
gujaf-380	183	33	(	(	PUNCT
gujaf-380	183	34	2018	2018	NUM
gujaf-380	183	35	)	)	PUNCT
gujaf-380	183	36	.	.	PUNCT
gujaf-380	184	1	corporate	corporate	ADJ
gujaf-380	184	2	board	board	NOUN
gujaf-380	184	3	diversity	diversity	NOUN
gujaf-380	184	4	and	and	CCONJ
gujaf-380	184	5	sustainability	sustainability	NOUN
gujaf-380	184	6	reporting	reporting	NOUN
gujaf-380	184	7	 	 	SPACE
gujaf-380	184	8	:	:	PUNCT
gujaf-380	184	9	a	a	DET
gujaf-380	184	10	study	study	NOUN
gujaf-380	184	11	of	of	ADP
gujaf-380	184	12	selected	select	VERB
gujaf-380	184	13	listed	list	VERB
gujaf-380	184	14	manufacturing	manufacturing	NOUN
gujaf-380	184	15	firms	firm	NOUN
gujaf-380	184	16	in	in	ADP
gujaf-380	184	17	nigeria	nigeria	PROPN
gujaf-380	184	18	.	.	PUNCT
gujaf-380	185	1	indonesian	indonesian	PROPN
gujaf-380	185	2	journal	journal	PROPN
gujaf-380	185	3	of	of	ADP
gujaf-380	185	4	sustainability	sustainability	NOUN
gujaf-380	185	5	accounting	accounting	NOUN
gujaf-380	185	6	and	and	CCONJ
gujaf-380	185	7	management	management	NOUN
gujaf-380	185	8	,	,	PUNCT
gujaf-380	185	9	2(1	2(1	NUM
gujaf-380	185	10	)	)	PUNCT
gujaf-380	185	11	,	,	PUNCT
gujaf-380	185	12	65–78	65–78	NUM
gujaf-380	185	13	.	.	PUNCT
gujaf-380	186	1	https://doi.org/10.28992/ijsam.v2i1.52	https://doi.org/10.28992/ijsam.v2i1.52	PROPN
gujaf-380	186	2	atang	atang	PROPN
gujaf-380	186	3	,	,	PUNCT
gujaf-380	186	4	g.	g.	PROPN
gujaf-380	186	5	t.	t.	PROPN
gujaf-380	186	6	,	,	PUNCT
gujaf-380	186	7	&	&	CCONJ
gujaf-380	186	8	eyisi	eyisi	VERB
gujaf-380	186	9	,	,	PUNCT
gujaf-380	186	10	s.	s.	PROPN
gujaf-380	186	11	.	.	PUNCT
gujaf-380	187	1	(	(	PUNCT
gujaf-380	187	2	2020	2020	NUM
gujaf-380	187	3	)	)	PUNCT
gujaf-380	187	4	.	.	PUNCT
gujaf-380	188	1	determinants	determinant	NOUN
gujaf-380	188	2	of	of	ADP
gujaf-380	188	3	environmental	environmental	ADJ
gujaf-380	188	4	disclosures	disclosure	NOUN
gujaf-380	188	5	of	of	ADP
gujaf-380	188	6	listed	list	VERB
gujaf-380	188	7	manufacturing	manufacturing	NOUN
gujaf-380	188	8	firms	firm	NOUN
gujaf-380	188	9	in	in	ADP
gujaf-380	188	10	nigeria	nigeria	PROPN
gujaf-380	188	11	.	.	PUNCT
gujaf-380	189	1	international	international	ADJ
gujaf-380	189	2	journal	journal	PROPN
gujaf-380	189	3	of	of	ADP
gujaf-380	189	4	corporate	corporate	ADJ
gujaf-380	189	5	social	social	ADJ
gujaf-380	189	6	responsibility	responsibility	NOUN
gujaf-380	189	7	,	,	PUNCT
gujaf-380	189	8	2(1	2(1	NUM
gujaf-380	189	9	)	)	PUNCT
gujaf-380	189	10	,	,	PUNCT
gujaf-380	189	11	143–150	143–150	NUM
gujaf-380	189	12	.	.	PUNCT
gujaf-380	190	1	https://doi.org/10.1186/s40991-017-0023-y	https://doi.org/10.1186/s40991-017-0023-y	VERB
gujaf-380	190	2	chijoke	chijoke	ADJ
gujaf-380	190	3	-	-	PUNCT
gujaf-380	190	4	mgbame	mgbame	NOUN
gujaf-380	190	5	,	,	PUNCT
gujaf-380	190	6	a.	a.	NOUN
gujaf-380	190	7	m.	m.	NOUN
gujaf-380	190	8	,	,	PUNCT
gujaf-380	190	9	mgbame	mgbame	PROPN
gujaf-380	190	10	,	,	PUNCT
gujaf-380	190	11	c.	c.	PROPN
gujaf-380	190	12	o.	o.	PROPN
gujaf-380	190	13	,	,	PUNCT
gujaf-380	190	14	&	&	CCONJ
gujaf-380	190	15	akintoye	akintoye	PROPN
gujaf-380	190	16	,	,	PUNCT
gujaf-380	190	17	s.	s.	PROPN
gujaf-380	190	18	(	(	PUNCT
gujaf-380	190	19	2020	2020	NUM
gujaf-380	190	20	)	)	PUNCT
gujaf-380	190	21	.	.	PUNCT
gujaf-380	191	1	the	the	DET
gujaf-380	191	2	role	role	NOUN
gujaf-380	191	3	of	of	ADP
gujaf-380	191	4	corporate	corporate	ADJ
gujaf-380	191	5	governance	governance	NOUN
gujaf-380	191	6	on	on	ADP
gujaf-380	191	7	csr	csr	NOUN
gujaf-380	191	8	disclosure	disclosure	NOUN
gujaf-380	191	9	and	and	CCONJ
gujaf-380	191	10	fi	fi	NOUN
gujaf-380	191	11	rm	rm	NOUN
gujaf-380	191	12	performance	performance	NOUN
gujaf-380	191	13	in	in	ADP
gujaf-380	191	14	a	a	DET
gujaf-380	191	15	voluntary	voluntary	ADJ
gujaf-380	191	16	environment	environment	NOUN
gujaf-380	191	17	.	.	PUNCT
gujaf-380	192	1	corporate	corporate	ADJ
gujaf-380	192	2	governance	governance	NOUN
gujaf-380	192	3	,	,	PUNCT
gujaf-380	192	4	20(2	20(2	NUM
gujaf-380	192	5	)	)	PUNCT
gujaf-380	192	6	,	,	PUNCT
gujaf-380	192	7	294–306	294–306	NUM
gujaf-380	192	8	.	.	PUNCT
gujaf-380	193	1	https://doi.org/10.1108/cg-06-2019-0184	https://doi.org/10.1108/cg-06-2019-0184	NOUN
gujaf-380	193	2	coffie	coffie	NOUN
gujaf-380	193	3	,	,	PUNCT
gujaf-380	193	4	w.	w.	PROPN
gujaf-380	193	5	,	,	PUNCT
gujaf-380	193	6	aboagye	aboagye	PROPN
gujaf-380	193	7	-	-	PUNCT
gujaf-380	193	8	otchere	otchere	ADV
gujaf-380	193	9	,	,	PUNCT
gujaf-380	193	10	f.	f.	PROPN
gujaf-380	193	11	,	,	PUNCT
gujaf-380	193	12	&	&	CCONJ
gujaf-380	193	13	musah	musah	PROPN
gujaf-380	193	14	,	,	PUNCT
gujaf-380	193	15	a.	a.	NOUN
gujaf-380	193	16	(	(	PUNCT
gujaf-380	193	17	2018	2018	NUM
gujaf-380	193	18	)	)	PUNCT
gujaf-380	193	19	.	.	PUNCT
gujaf-380	194	1	corporate	corporate	ADJ
gujaf-380	194	2	social	social	ADJ
gujaf-380	194	3	responsibility	responsibility	NOUN
gujaf-380	194	4	disclosures	disclosure	NOUN
gujaf-380	194	5	(	(	PUNCT
gujaf-380	194	6	csrd	csrd	NOUN
gujaf-380	194	7	)	)	PUNCT
gujaf-380	194	8	,	,	PUNCT
gujaf-380	194	9	corporate	corporate	ADJ
gujaf-380	194	10	governance	governance	NOUN
gujaf-380	194	11	and	and	CCONJ
gujaf-380	194	12	the	the	DET
gujaf-380	194	13	degree	degree	NOUN
gujaf-380	194	14	of	of	ADP
gujaf-380	194	15	multinational	multinational	ADJ
gujaf-380	194	16	activities	activity	NOUN
gujaf-380	194	17	evidence	evidence	NOUN
gujaf-380	194	18	from	from	ADP
gujaf-380	194	19	a	a	DET
gujaf-380	194	20	developing	develop	VERB
gujaf-380	194	21	economy	economy	NOUN
gujaf-380	194	22	.	.	PUNCT
gujaf-380	195	1	journal	journal	NOUN
gujaf-380	195	2	of	of	ADP
gujaf-380	195	3	accounting	account	VERB
gujaf-380	195	4	in	in	ADP
gujaf-380	195	5	emerging	emerge	VERB
gujaf-380	195	6	economies	economy	NOUN
gujaf-380	195	7	,	,	PUNCT
gujaf-380	195	8	8(1	8(1	NOUN
gujaf-380	195	9	)	)	PUNCT
gujaf-380	195	10	,	,	PUNCT
gujaf-380	195	11	106–123	106–123	NUM
gujaf-380	195	12	.	.	PUNCT
gujaf-380	196	1	https://doi.org/10.1108/jaee-01-2017-0004	https://doi.org/10.1108/jaee-01-2017-0004	PROPN
gujaf-380	196	2	de	de	PROPN
gujaf-380	196	3	villiers	villiers	PROPN
gujaf-380	196	4	,	,	PUNCT
gujaf-380	196	5	c.	c.	NOUN
gujaf-380	196	6	,	,	PUNCT
gujaf-380	196	7	naiker	naiker	NOUN
gujaf-380	196	8	,	,	PUNCT
gujaf-380	196	9	v.	v.	PROPN
gujaf-380	196	10	,	,	PUNCT
gujaf-380	196	11	&	&	CCONJ
gujaf-380	196	12	van	van	PROPN
gujaf-380	196	13	staden	staden	PROPN
gujaf-380	196	14	,	,	PUNCT
gujaf-380	196	15	c.	c.	PROPN
gujaf-380	196	16	j.	j.	PROPN
gujaf-380	196	17	(	(	PUNCT
gujaf-380	196	18	2011	2011	NUM
gujaf-380	196	19	)	)	PUNCT
gujaf-380	196	20	.	.	PUNCT
gujaf-380	197	1	the	the	DET
gujaf-380	197	2	effect	effect	NOUN
gujaf-380	197	3	of	of	ADP
gujaf-380	197	4	board	board	NOUN
gujaf-380	197	5	characteristics	characteristic	NOUN
gujaf-380	197	6	on	on	ADP
gujaf-380	197	7	firm	firm	ADJ
gujaf-380	197	8	environmental	environmental	ADJ
gujaf-380	197	9	performance	performance	NOUN
gujaf-380	197	10	.	.	PUNCT
gujaf-380	198	1	journal	journal	NOUN
gujaf-380	198	2	of	of	ADP
gujaf-380	198	3	management	management	NOUN
gujaf-380	198	4	,	,	PUNCT
gujaf-380	198	5	37(6	37(6	NUM
gujaf-380	198	6	)	)	PUNCT
gujaf-380	198	7	,	,	PUNCT
gujaf-380	198	8	1636–1663	1636–1663	NUM
gujaf-380	198	9	.	.	PUNCT
gujaf-380	199	1	de	de	X
gujaf-380	199	2	villiers	villiers	PROPN
gujaf-380	199	3	,	,	PUNCT
gujaf-380	199	4	charl	charl	PROPN
gujaf-380	199	5	,	,	PUNCT
gujaf-380	199	6	naiker	naiker	NOUN
gujaf-380	199	7	,	,	PUNCT
gujaf-380	199	8	v.	v.	PROPN
gujaf-380	199	9	,	,	PUNCT
gujaf-380	199	10	&	&	CCONJ
gujaf-380	199	11	van	van	PROPN
gujaf-380	199	12	staden	staden	PROPN
gujaf-380	199	13	,	,	PUNCT
gujaf-380	199	14	c.	c.	PROPN
gujaf-380	199	15	j.	j.	PROPN
gujaf-380	199	16	(	(	PUNCT
gujaf-380	199	17	2011	2011	NUM
gujaf-380	199	18	)	)	PUNCT
gujaf-380	199	19	.	.	PUNCT
gujaf-380	200	1	the	the	DET
gujaf-380	200	2	effect	effect	NOUN
gujaf-380	200	3	of	of	ADP
gujaf-380	200	4	board	board	NOUN
gujaf-380	200	5	characteristics	characteristic	NOUN
gujaf-380	200	6	on	on	ADP
gujaf-380	200	7	firm	firm	ADJ
gujaf-380	200	8	environmental	environmental	ADJ
gujaf-380	200	9	performance	performance	NOUN
gujaf-380	200	10	.	.	PUNCT
gujaf-380	201	1	journal	journal	NOUN
gujaf-380	201	2	of	of	ADP
gujaf-380	201	3	management	management	NOUN
gujaf-380	201	4	,	,	PUNCT
gujaf-380	201	5	37(6	37(6	NUM
gujaf-380	201	6	)	)	PUNCT
gujaf-380	201	7	,	,	PUNCT
gujaf-380	201	8	1636–1663	1636–1663	NUM
gujaf-380	201	9	.	.	PUNCT
gujaf-380	202	1	https://doi.org/10.1177/0149206311411506	https://doi.org/10.1177/0149206311411506	PROPN
gujaf-380	202	2	dibia	dibia	PROPN
gujaf-380	202	3	,	,	PUNCT
gujaf-380	202	4	n.	n.	PROPN
gujaf-380	202	5	o.	o.	PROPN
gujaf-380	202	6	,	,	PUNCT
gujaf-380	202	7	&	&	CCONJ
gujaf-380	202	8	onwuchekwa	onwuchekwa	PROPN
gujaf-380	202	9	,	,	PUNCT
gujaf-380	202	10	j.	j.	PROPN
gujaf-380	202	11	c.	c.	PROPN
gujaf-380	202	12	(	(	PUNCT
gujaf-380	202	13	2015	2015	NUM
gujaf-380	202	14	)	)	PUNCT
gujaf-380	202	15	.	.	PUNCT
gujaf-380	203	1	determinants	determinant	NOUN
gujaf-380	203	2	of	of	ADP
gujaf-380	203	3	environmental	environmental	ADJ
gujaf-380	203	4	disclosures	disclosure	NOUN
gujaf-380	203	5	in	in	ADP
gujaf-380	203	6	nigeria	nigeria	PROPN
gujaf-380	203	7	 	 	SPACE
gujaf-380	203	8	:	:	PUNCT
gujaf-380	203	9	a	a	DET
gujaf-380	203	10	case	case	NOUN
gujaf-380	203	11	study	study	NOUN
gujaf-380	203	12	of	of	ADP
gujaf-380	203	13	oil	oil	NOUN
gujaf-380	203	14	and	and	CCONJ
gujaf-380	203	15	gas	gas	NOUN
gujaf-380	203	16	companies	company	NOUN
gujaf-380	203	17	.	.	PUNCT
gujaf-380	204	1	international	international	ADJ
gujaf-380	204	2	journal	journal	PROPN
gujaf-380	204	3	of	of	ADP
gujaf-380	204	4	finance	finance	NOUN
gujaf-380	204	5	and	and	CCONJ
gujaf-380	204	6	accounting	accounting	NOUN
gujaf-380	204	7	,	,	PUNCT
gujaf-380	204	8	4(3	4(3	NUM
gujaf-380	204	9	)	)	PUNCT
gujaf-380	204	10	,	,	PUNCT
gujaf-380	204	11	145–152	145–152	NUM
gujaf-380	204	12	.	.	PUNCT
gujaf-380	205	1	https://doi.org/10.5923/j.ijfa.20150403.01	https://doi.org/10.5923/j.ijfa.20150403.01	PROPN
gujaf-380	205	2	effriyanti	effriyanti	PROPN
gujaf-380	205	3	,	,	PUNCT
gujaf-380	205	4	&	&	CCONJ
gujaf-380	205	5	belinda	belinda	PROPN
gujaf-380	205	6	.	.	PUNCT
gujaf-380	206	1	(	(	PUNCT
gujaf-380	206	2	2023	2023	NUM
gujaf-380	206	3	)	)	PUNCT
gujaf-380	206	4	.	.	PUNCT
gujaf-380	207	1	determinants	determinant	NOUN
gujaf-380	207	2	of	of	ADP
gujaf-380	207	3	environmental	environmental	ADJ
gujaf-380	207	4	disclosure	disclosure	NOUN
gujaf-380	207	5	.	.	PUNCT
gujaf-380	208	1	international	international	ADJ
gujaf-380	208	2	journal	journal	PROPN
gujaf-380	208	3	of	of	ADP
gujaf-380	208	4	accounting	accounting	NOUN
gujaf-380	208	5	,	,	PUNCT
gujaf-380	208	6	management	management	NOUN
gujaf-380	208	7	,	,	PUNCT
gujaf-380	208	8	economics	economic	NOUN
gujaf-380	208	9	and	and	CCONJ
gujaf-380	208	10	social	social	ADJ
gujaf-380	208	11	sciences	science	NOUN
gujaf-380	208	12	(	(	PUNCT
gujaf-380	208	13	ijamesc	ijamesc	NOUN
gujaf-380	208	14	)	)	PUNCT
gujaf-380	208	15	,	,	PUNCT
gujaf-380	208	16	1(6	1(6	NUM
gujaf-380	208	17	)	)	PUNCT
gujaf-380	208	18	,	,	PUNCT
gujaf-380	208	19	1014	1014	NUM
gujaf-380	208	20	–	–	PUNCT
gujaf-380	208	21	1034	1034	NUM
gujaf-380	208	22	.	.	PUNCT
gujaf-380	209	1	https://doi.org/10.61990/ijamesc.v1i6.131	https://doi.org/10.61990/ijamesc.v1i6.131	PROPN
gujaf-380	209	2	idris	idris	PROPN
gujaf-380	209	3	,	,	PUNCT
gujaf-380	209	4	a.	a.	NOUN
gujaf-380	209	5	a.	a.	PROPN
gujaf-380	209	6	,	,	PUNCT
gujaf-380	209	7	&	&	CCONJ
gujaf-380	209	8	tyasari	tyasari	PROPN
gujaf-380	209	9	,	,	PUNCT
gujaf-380	209	10	i.	i.	PROPN
gujaf-380	209	11	(	(	PUNCT
gujaf-380	209	12	2022	2022	NUM
gujaf-380	209	13	)	)	PUNCT
gujaf-380	209	14	.	.	PUNCT
gujaf-380	210	1	social	social	ADJ
gujaf-380	210	2	sustainability	sustainability	NOUN
gujaf-380	210	3	reporting	reporting	NOUN
gujaf-380	210	4	and	and	CCONJ
gujaf-380	210	5	board	board	NOUN
gujaf-380	210	6	structures	structure	NOUN
gujaf-380	210	7	in	in	ADP
gujaf-380	210	8	the	the	DET
gujaf-380	210	9	healthcare	healthcare	NOUN
gujaf-380	210	10	industry	industry	NOUN
gujaf-380	210	11	.	.	PUNCT
gujaf-380	211	1	indonesian	indonesian	ADJ
gujaf-380	211	2	journal	journal	PROPN
gujaf-380	211	3	of	of	ADP
gujaf-380	211	4	sustainability	sustainability	NOUN
gujaf-380	211	5	accounting	accounting	NOUN
gujaf-380	211	6	and	and	CCONJ
gujaf-380	211	7	management	management	NOUN
gujaf-380	211	8	,	,	PUNCT
gujaf-380	211	9	in	in	ADP
gujaf-380	211	10	press	press	NOUN
gujaf-380	211	11	.	.	PUNCT
gujaf-380	212	1	https://doi.org/https://doi.org/10.28992/ijsam.v6i1.485	https://doi.org/https://doi.org/10.28992/ijsam.v6i1.485	PRON
gujaf-380	212	2	iqbal	iqbal	ADJ
gujaf-380	212	3	,	,	PUNCT
gujaf-380	212	4	m.	m.	NOUN
gujaf-380	212	5	and	and	CCONJ
gujaf-380	212	6	suwitri	suwitri	VERB
gujaf-380	212	7	n.m	n.m	PROPN
gujaf-380	212	8	.	.	PROPN
gujaf-380	212	9	p.	p.	NOUN
gujaf-380	212	10	(	(	PUNCT
gujaf-380	212	11	2015	2015	NUM
gujaf-380	212	12	)	)	PUNCT
gujaf-380	212	13	'	'	PUNCT
gujaf-380	212	14	effect	effect	NOUN
gujaf-380	212	15	of	of	ADP
gujaf-380	212	16	environmental	environmental	ADJ
gujaf-380	212	17	accounting	accounting	NOUN
gujaf-380	212	18	implementation	implementation	NOUN
gujaf-380	212	19	and	and	CCONJ
gujaf-380	212	20	environmental	environmental	ADJ
gujaf-380	212	21	performance	performance	NOUN
gujaf-380	212	22	and	and	CCONJ
gujaf-380	212	23	environmental	environmental	ADJ
gujaf-380	212	24	information	information	NOUN
gujaf-380	212	25	disclosure	disclosure	NOUN
gujaf-380	212	26	as	as	ADP
gujaf-380	212	27	mediation	mediation	NOUN
gujaf-380	212	28	on	on	ADP
gujaf-380	212	29	company	company	NOUN
gujaf-380	212	30	value	value	NOUN
gujaf-380	212	31	'	'	PUNCT
gujaf-380	212	32	,	,	PUNCT
gujaf-380	212	33	international	international	ADJ
gujaf-380	212	34	journal	journal	NOUN
gujaf-380	212	35	of	of	ADP
gujaf-380	212	36	business	business	NOUN
gujaf-380	212	37	and	and	CCONJ
gujaf-380	212	38	management	management	NOUN
gujaf-380	212	39	invention	invention	NOUN
gujaf-380	212	40	,	,	PUNCT
gujaf-380	212	41	2	2	NUM
gujaf-380	212	42	,	,	PUNCT
gujaf-380	212	43	10	10	NUM
gujaf-380	212	44	,	,	PUNCT
gujaf-380	212	45	5567	5567	NUM
gujaf-380	212	46	.	.	PUNCT
gujaf-380	213	1	ismail	ismail	PROPN
gujaf-380	213	2	,	,	PUNCT
gujaf-380	213	3	a.	a.	PROPN
gujaf-380	213	4	h.	h.	PROPN
gujaf-380	213	5	,	,	PUNCT
gujaf-380	213	6	abdul	abdul	PROPN
gujaf-380	213	7	rahman	rahman	PROPN
gujaf-380	213	8	,	,	PUNCT
gujaf-380	213	9	a.	a.	PROPN
gujaf-380	213	10	,	,	PUNCT
gujaf-380	213	11	&	&	CCONJ
gujaf-380	213	12	hezabr	hezabr	PROPN
gujaf-380	213	13	,	,	PUNCT
gujaf-380	213	14	a.	a.	NOUN
gujaf-380	213	15	a.	a.	NOUN
gujaf-380	213	16	(	(	PUNCT
gujaf-380	213	17	2018	2018	NUM
gujaf-380	213	18	)	)	PUNCT
gujaf-380	213	19	.	.	PUNCT
gujaf-380	214	1	determinants	determinant	NOUN
gujaf-380	214	2	of	of	ADP
gujaf-380	214	3	corporate	corporate	ADJ
gujaf-380	214	4	environmental	environmental	ADJ
gujaf-380	214	5	disclosure	disclosure	NOUN
gujaf-380	214	6	quality	quality	NOUN
gujaf-380	214	7	of	of	ADP
gujaf-380	214	8	oil	oil	NOUN
gujaf-380	214	9	and	and	CCONJ
gujaf-380	214	10	gas	gas	NOUN
gujaf-380	214	11	industry	industry	NOUN
gujaf-380	214	12	in	in	ADP
gujaf-380	214	13	developing	develop	VERB
gujaf-380	214	14	countries	country	NOUN
gujaf-380	214	15	.	.	PUNCT
gujaf-380	215	1	international	international	ADJ
gujaf-380	215	2	journal	journal	PROPN
gujaf-380	215	3	of	of	ADP
gujaf-380	215	4	ethics	ethic	NOUN
gujaf-380	215	5	and	and	CCONJ
gujaf-380	215	6	systems	system	NOUN
gujaf-380	215	7	,	,	PUNCT
gujaf-380	215	8	34(4	34(4	NUM
gujaf-380	215	9	)	)	PUNCT
gujaf-380	215	10	,	,	PUNCT
gujaf-380	215	11	527–563	527–563	NUM
gujaf-380	215	12	.	.	PUNCT
gujaf-380	216	1	https://doi.org/10.1108/ijoes-03-2018-0042	https://doi.org/10.1108/ijoes-03-2018-0042	PRON
gujaf-380	216	2	issa	issa	ADJ
gujaf-380	216	3	,	,	PUNCT
gujaf-380	216	4	a.	a.	NOUN
gujaf-380	216	5	,	,	PUNCT
gujaf-380	216	6	zaid	zaid	PROPN
gujaf-380	216	7	,	,	PUNCT
gujaf-380	216	8	m.	m.	NOUN
gujaf-380	216	9	a.	a.	PROPN
gujaf-380	216	10	a.	a.	PROPN
gujaf-380	216	11	,	,	PUNCT
gujaf-380	216	12	&	&	CCONJ
gujaf-380	216	13	hanaysha	hanaysha	PROPN
gujaf-380	216	14	,	,	PUNCT
gujaf-380	216	15	j.	j.	PROPN
gujaf-380	216	16	r.	r.	PROPN
gujaf-380	216	17	(	(	PUNCT
gujaf-380	216	18	2021	2021	NUM
gujaf-380	216	19	)	)	PUNCT
gujaf-380	216	20	.	.	PUNCT
gujaf-380	217	1	exploring	explore	VERB
gujaf-380	217	2	the	the	DET
gujaf-380	217	3	relationship	relationship	NOUN
gujaf-380	217	4	between	between	ADP
gujaf-380	217	5	female	female	ADJ
gujaf-380	217	6	director	director	NOUN
gujaf-380	217	7	’s	’s	PART
gujaf-380	217	8	profile	profile	NOUN
gujaf-380	217	9	and	and	CCONJ
gujaf-380	217	10	sustainability	sustainability	NOUN
gujaf-380	217	11	performance	performance	NOUN
gujaf-380	217	12	:	:	PUNCT
gujaf-380	217	13	evidence	evidence	NOUN
gujaf-380	217	14	from	from	ADP
gujaf-380	217	15	the	the	DET
gujaf-380	217	16	middle	middle	PROPN
gujaf-380	217	17	east	east	PROPN
gujaf-380	217	18	.	.	PUNCT
gujaf-380	218	1	managerial	managerial	ADJ
gujaf-380	218	2	and	and	CCONJ
gujaf-380	218	3	decision	decision	NOUN
gujaf-380	218	4	economics	economic	NOUN
gujaf-380	218	5	,	,	PUNCT
gujaf-380	218	6	september	september	PROPN
gujaf-380	218	7	,	,	PUNCT
gujaf-380	218	8	1–23	1–23	PROPN
gujaf-380	218	9	.	.	PUNCT
gujaf-380	219	1	https://doi.org/10.1002/mde.3503	https://doi.org/10.1002/mde.3503	PROPN
gujaf-380	219	2	jafar	jafar	PROPN
gujaf-380	219	3	,	,	PUNCT
gujaf-380	219	4	y.	y.	PROPN
gujaf-380	219	5	(	(	PUNCT
gujaf-380	219	6	2018	2018	NUM
gujaf-380	219	7	)	)	PUNCT
gujaf-380	219	8	determinants	determinant	NOUN
gujaf-380	219	9	of	of	ADP
gujaf-380	219	10	corporate	corporate	ADJ
gujaf-380	219	11	environmental	environmental	ADJ
gujaf-380	219	12	accounting	accounting	NOUN
gujaf-380	219	13	disclosure	disclosure	NOUN
gujaf-380	219	14	of	of	ADP
gujaf-380	219	15	listed	list	VERB
gujaf-380	219	16	oil	oil	NOUN
gujaf-380	219	17	and	and	CCONJ
gujaf-380	219	18	gass	gass	NOUN
gujaf-380	219	19	firms	firm	NOUN
gujaf-380	219	20	in	in	ADP
gujaf-380	219	21	nigeria	nigeria	PROPN
gujaf-380	219	22	.	.	PUNCT
gujaf-380	220	1	masters	master	NOUN
gujaf-380	220	2	’	'	PUNCT
gujaf-380	220	3	thesis	thesis	NOUN
gujaf-380	220	4	,	,	PUNCT
gujaf-380	220	5	kaduna	kaduna	PROPN
gujaf-380	220	6	state	state	PROPN
gujaf-380	220	7	university	university	PROPN
gujaf-380	220	8	,	,	PUNCT
gujaf-380	220	9	kaduna	kaduna	PROPN
gujaf-380	220	10	gusau	gusau	PROPN
gujaf-380	220	11	journal	journal	PROPN
gujaf-380	220	12	of	of	ADP
gujaf-380	220	13	accounting	accounting	NOUN
gujaf-380	220	14	and	and	CCONJ
gujaf-380	220	15	finance	finance	NOUN
gujaf-380	220	16	,	,	PUNCT
gujaf-380	220	17	vol.6	vol.6	PROPN
gujaf-380	220	18	,	,	PUNCT
gujaf-380	220	19	issue	issue	NOUN
gujaf-380	220	20	1	1	NUM
gujaf-380	220	21	,	,	PUNCT
gujaf-380	220	22	april	april	PROPN
gujaf-380	220	23	,	,	PUNCT
gujaf-380	220	24	2025	2025	NUM
gujaf-380	220	25	228	228	NUM
gujaf-380	220	26	juhmani	juhmani	NOUN
gujaf-380	220	27	,	,	PUNCT
gujaf-380	220	28	o.	o.	INTJ
gujaf-380	220	29	(	(	PUNCT
gujaf-380	220	30	2014	2014	NUM
gujaf-380	220	31	)	)	PUNCT
gujaf-380	220	32	.	.	PUNCT
gujaf-380	221	1	'	'	PUNCT
gujaf-380	221	2	determinants	determinant	NOUN
gujaf-380	221	3	of	of	ADP
gujaf-380	221	4	corporate	corporate	ADJ
gujaf-380	221	5	social	social	ADJ
gujaf-380	221	6	and	and	CCONJ
gujaf-380	221	7	environmental	environmental	ADJ
gujaf-380	221	8	disclosure	disclosure	NOUN
gujaf-380	221	9	on	on	ADP
gujaf-380	221	10	websites	website	NOUN
gujaf-380	221	11	:	:	PUNCT
gujaf-380	221	12	the	the	DET
gujaf-380	221	13	case	case	NOUN
gujaf-380	221	14	of	of	ADP
gujaf-380	221	15	bahrain	bahrain	NOUN
gujaf-380	221	16	'	'	PART
gujaf-380	221	17	,	,	PUNCT
gujaf-380	221	18	universal	universal	ADJ
gujaf-380	221	19	journal	journal	NOUN
gujaf-380	221	20	of	of	ADP
gujaf-380	221	21	accounting	accounting	NOUN
gujaf-380	221	22	and	and	CCONJ
gujaf-380	221	23	finance	finance	NOUN
gujaf-380	221	24	,	,	PUNCT
gujaf-380	221	25	2	2	NUM
gujaf-380	221	26	,	,	PUNCT
gujaf-380	221	27	4	4	NUM
gujaf-380	221	28	,	,	PUNCT
gujaf-380	221	29	77	77	NUM
gujaf-380	221	30	-	-	SYM
gujaf-380	221	31	87	87	NUM
gujaf-380	221	32	khalid	khalid	PROPN
gujaf-380	221	33	,	,	PUNCT
gujaf-380	221	34	t.	t.	PROPN
gujaf-380	221	35	b.	b.	PROPN
gujaf-380	221	36	,	,	PUNCT
gujaf-380	221	37	kouhy	kouhy	PROPN
gujaf-380	221	38	,	,	PUNCT
gujaf-380	221	39	r.	r.	PROPN
gujaf-380	221	40	&	&	CCONJ
gujaf-380	221	41	hassan	hassan	PROPN
gujaf-380	221	42	,	,	PUNCT
gujaf-380	221	43	a.	a.	PROPN
gujaf-380	221	44	(	(	PUNCT
gujaf-380	221	45	2017	2017	NUM
gujaf-380	221	46	)	)	PUNCT
gujaf-380	221	47	.	.	PUNCT
gujaf-380	222	1	the	the	DET
gujaf-380	222	2	impact	impact	NOUN
gujaf-380	222	3	of	of	ADP
gujaf-380	222	4	firm	firm	ADJ
gujaf-380	222	5	characteristic	characteristic	ADJ
gujaf-380	222	6	on	on	ADP
gujaf-380	222	7	corporate	corporate	ADJ
gujaf-380	222	8	social	social	ADJ
gujaf-380	222	9	and	and	CCONJ
gujaf-380	222	10	environmental	environmental	ADJ
gujaf-380	222	11	disclosure	disclosure	NOUN
gujaf-380	222	12	;	;	PUNCT
gujaf-380	222	13	the	the	DET
gujaf-380	222	14	case	case	NOUN
gujaf-380	222	15	of	of	ADP
gujaf-380	222	16	jordan	jordan	PROPN
gujaf-380	222	17	:	:	PUNCT
gujaf-380	222	18	journal	journal	PROPN
gujaf-380	222	19	of	of	ADP
gujaf-380	222	20	accounting	accounting	NOUN
gujaf-380	222	21	and	and	CCONJ
gujaf-380	222	22	auditing	auditing	NOUN
gujaf-380	222	23	:	:	PUNCT
gujaf-380	222	24	research	research	NOUN
gujaf-380	222	25	and	and	CCONJ
gujaf-380	222	26	practice	practice	NOUN
gujaf-380	222	27	http://www.ibimapublishing.com/journals/jaarp/jaarp.html	http://www.ibimapublishing.com/journals/jaarp/jaarp.html	NOUN
gujaf-380	222	28	,	,	PUNCT
gujaf-380	222	29	2017	2017	NUM
gujaf-380	222	30	article	article	NOUN
gujaf-380	222	31	i	i	PROPN
gujaf-380	222	32	d	d	PROPN
gujaf-380	222	33	369352	369352	NUM
gujaf-380	222	34	,	,	PUNCT
gujaf-380	222	35	28	28	NUM
gujaf-380	222	36	pages	page	NOUN
gujaf-380	222	37	michelle	michelle	PROPN
gujaf-380	222	38	,	,	PUNCT
gujaf-380	222	39	p.	p.	PROPN
gujaf-380	222	40	s.	s.	PROPN
gujaf-380	222	41	(	(	PUNCT
gujaf-380	222	42	2016	2016	NUM
gujaf-380	222	43	)	)	PUNCT
gujaf-380	222	44	.	.	PUNCT
gujaf-380	223	1	corporate	corporate	ADJ
gujaf-380	223	2	environmental	environmental	ADJ
gujaf-380	223	3	disclosures	disclosure	NOUN
gujaf-380	223	4	in	in	ADP
gujaf-380	223	5	malaysian	malaysian	ADJ
gujaf-380	223	6	public	public	ADJ
gujaf-380	223	7	listed	list	VERB
gujaf-380	223	8	companies	company	NOUN
gujaf-380	223	9	:	:	PUNCT
gujaf-380	223	10	thesis	thesis	NOUN
gujaf-380	223	11	for	for	ADP
gujaf-380	223	12	the	the	DET
gujaf-380	223	13	degree	degree	NOUN
gujaf-380	223	14	of	of	ADP
gujaf-380	223	15	doctor	doctor	NOUN
gujaf-380	223	16	philosophy	philosophy	NOUN
gujaf-380	223	17	,	,	PUNCT
gujaf-380	223	18	submitted	submit	VERB
gujaf-380	223	19	toschool	toschool	NOUN
gujaf-380	223	20	of	of	ADP
gujaf-380	223	21	accounting	accounting	PROPN
gujaf-380	223	22	curtin	curtin	PROPN
gujaf-380	223	23	university	university	PROPN
gujaf-380	223	24	mohammad	mohammad	PROPN
gujaf-380	223	25	,	,	PUNCT
gujaf-380	223	26	a.	a.	NOUN
gujaf-380	223	27	,	,	PUNCT
gujaf-380	223	28	mehrdad	mehrdad	PROPN
gujaf-380	223	29	,	,	PUNCT
gujaf-380	223	30	g.	g.	NOUN
gujaf-380	223	31	,	,	PUNCT
gujaf-380	223	32	babak	babak	PROPN
gujaf-380	223	33	,	,	PUNCT
gujaf-380	223	34	j.	j.	PROPN
gujaf-380	223	35	&	&	CCONJ
gujaf-380	223	36	aliasghar	aliasghar	PROPN
gujaf-380	223	37	,	,	PUNCT
gujaf-380	223	38	t.	t.	PROPN
gujaf-380	223	39	(	(	PUNCT
gujaf-380	223	40	2019	2019	NUM
gujaf-380	223	41	)	)	PUNCT
gujaf-380	223	42	.	.	PUNCT
gujaf-380	224	1	does	do	AUX
gujaf-380	224	2	board	board	VERB
gujaf-380	224	3	independence	independence	NOUN
gujaf-380	224	4	moderate	moderate	VERB
gujaf-380	224	5	the	the	DET
gujaf-380	224	6	relationship	relationship	NOUN
gujaf-380	224	7	between	between	ADP
gujaf-380	224	8	environmental	environmental	ADJ
gujaf-380	224	9	disclosure	disclosure	NOUN
gujaf-380	224	10	quality	quality	NOUN
gujaf-380	224	11	and	and	CCONJ
gujaf-380	224	12	performance	performance	NOUN
gujaf-380	224	13	?	?	PUNCT
gujaf-380	225	1	evidence	evidence	NOUN
gujaf-380	225	2	from	from	ADP
gujaf-380	225	3	static	static	ADJ
gujaf-380	225	4	and	and	CCONJ
gujaf-380	225	5	dynamic	dynamic	ADJ
gujaf-380	225	6	panel	panel	NOUN
gujaf-380	225	7	data	datum	NOUN
gujaf-380	225	8	.	.	PUNCT
gujaf-380	226	1	the	the	DET
gujaf-380	226	2	international	international	ADJ
gujaf-380	226	3	journal	journal	NOUN
gujaf-380	226	4	of	of	ADP
gujaf-380	226	5	business	business	NOUN
gujaf-380	226	6	in	in	ADP
gujaf-380	226	7	society	society	NOUN
gujaf-380	226	8	,	,	PUNCT
gujaf-380	226	9	https://doi.org/10.1108	https://doi.org/10.1108	PROPN
gujaf-380	226	10	nuskiya	nuskiya	NOUN
gujaf-380	226	11	,	,	PUNCT
gujaf-380	226	12	m.	m.	NOUN
gujaf-380	226	13	,	,	PUNCT
gujaf-380	226	14	ekanayake	ekanayake	NOUN
gujaf-380	226	15	,	,	PUNCT
gujaf-380	226	16	e	e	NOUN
gujaf-380	226	17	,	,	PUNCT
gujaf-380	226	18	beddewela	beddewela	PROPN
gujaf-380	226	19	,	,	PUNCT
gujaf-380	226	20	w.	w.	PROPN
gujaf-380	226	21	,	,	PUNCT
gujaf-380	226	22	&	&	CCONJ
gujaf-380	226	23	gerged	gerge	VERB
gujaf-380	226	24	,	,	PUNCT
gujaf-380	226	25	a.	a.	NOUN
gujaf-380	226	26	,	,	PUNCT
gujaf-380	226	27	m.	m.	NOUN
gujaf-380	226	28	(	(	PUNCT
gujaf-380	226	29	2021	2021	NUM
gujaf-380	226	30	)	)	PUNCT
gujaf-380	226	31	.	.	PUNCT
gujaf-380	227	1	determinants	determinant	NOUN
gujaf-380	227	2	of	of	ADP
gujaf-380	227	3	corporate	corporate	ADJ
gujaf-380	227	4	environmental	environmental	ADJ
gujaf-380	227	5	disclosures	disclosure	NOUN
gujaf-380	227	6	in	in	ADP
gujaf-380	227	7	sri	sri	PROPN
gujaf-380	227	8	lanka	lanka	PROPN
gujaf-380	227	9	:	:	PUNCT
gujaf-380	227	10	the	the	DET
gujaf-380	227	11	role	role	NOUN
gujaf-380	227	12	of	of	ADP
gujaf-380	227	13	corporate	corporate	ADJ
gujaf-380	227	14	governance	governance	NOUN
gujaf-380	227	15	.	.	PUNCT
gujaf-380	228	1	journal	journal	NOUN
gujaf-380	228	2	of	of	ADP
gujaf-380	228	3	accounting	account	VERB
gujaf-380	228	4	in	in	ADP
gujaf-380	228	5	emergingeconomies	emergingeconomie	NOUN
gujaf-380	228	6	,	,	PUNCT
gujaf-380	228	7	forthcoming	forthcoming	ADJ
gujaf-380	228	8	:	:	PUNCT
gujaf-380	228	9	doi	doi	NOUN
gujaf-380	228	10	:	:	PUNCT
gujaf-380	228	11	10.1108	10.1108	NUM
gujaf-380	228	12	/	/	SYM
gujaf-380	228	13	jaee-022020	jaee-022020	NOUN
gujaf-380	228	14	-	-	PUNCT
gujaf-380	228	15	0028	0028	NUM
gujaf-380	228	16	ohidoa	ohidoa	NOUN
gujaf-380	228	17	,	,	PUNCT
gujaf-380	228	18	t.	t.	PROPN
gujaf-380	228	19	,	,	PUNCT
gujaf-380	228	20	omokhudu	omokhudu	PROPN
gujaf-380	228	21	,	,	PUNCT
gujaf-380	228	22	o.	o.	PROPN
gujaf-380	228	23	o.	o.	PROPN
gujaf-380	228	24	,	,	PUNCT
gujaf-380	228	25	&	&	CCONJ
gujaf-380	228	26	oserogho	oserogho	NOUN
gujaf-380	228	27	,	,	PUNCT
gujaf-380	228	28	i.	i.	PROPN
gujaf-380	228	29	a.	a.	PROPN
gujaf-380	228	30	f.	f.	PROPN
gujaf-380	228	31	(	(	PUNCT
gujaf-380	228	32	2016	2016	NUM
gujaf-380	228	33	)	)	PUNCT
gujaf-380	228	34	.	.	PUNCT
gujaf-380	229	1	determinants	determinant	NOUN
gujaf-380	229	2	of	of	ADP
gujaf-380	229	3	environmental	environmental	ADJ
gujaf-380	229	4	disclosure	disclosure	NOUN
gujaf-380	229	5	.	.	PUNCT
gujaf-380	230	1	international	international	ADJ
gujaf-380	230	2	journal	journal	NOUN
gujaf-380	230	3	of	of	ADP
gujaf-380	230	4	advanced	advanced	ADJ
gujaf-380	230	5	academic	academic	ADJ
gujaf-380	230	6	research	research	NOUN
gujaf-380	230	7	|	|	CCONJ
gujaf-380	230	8	social	social	PROPN
gujaf-380	230	9	&	&	CCONJ
gujaf-380	230	10	management	management	PROPN
gujaf-380	230	11	sciences	sciences	PROPN
gujaf-380	230	12	|	|	ADV
gujaf-380	230	13	,	,	PUNCT
gujaf-380	230	14	2(8	2(8	NUM
gujaf-380	230	15	)	)	PUNCT
gujaf-380	230	16	,	,	PUNCT
gujaf-380	230	17	2488–9849	2488–9849	NUM
gujaf-380	230	18	.	.	PUNCT
gujaf-380	231	1	www.ijaar.org	www.ijaar.org	PROPN
gujaf-380	231	2	pradhan	pradhan	PROPN
gujaf-380	231	3	,	,	PUNCT
gujaf-380	231	4	a.	a.	PROPN
gujaf-380	231	5	k.	k.	PROPN
gujaf-380	231	6	,	,	PUNCT
gujaf-380	231	7	&	&	CCONJ
gujaf-380	231	8	nibedita	nibedita	PROPN
gujaf-380	231	9	,	,	PUNCT
gujaf-380	231	10	b.	b.	PROPN
gujaf-380	231	11	(	(	PUNCT
gujaf-380	231	12	2019	2019	NUM
gujaf-380	231	13	)	)	PUNCT
gujaf-380	231	14	.	.	PUNCT
gujaf-380	232	1	the	the	DET
gujaf-380	232	2	determinants	determinant	NOUN
gujaf-380	232	3	of	of	ADP
gujaf-380	232	4	corporate	corporate	ADJ
gujaf-380	232	5	social	social	ADJ
gujaf-380	232	6	responsibility	responsibility	NOUN
gujaf-380	232	7	:	:	PUNCT
gujaf-380	232	8	evidence	evidence	NOUN
gujaf-380	232	9	from	from	ADP
gujaf-380	232	10	indian	indian	ADJ
gujaf-380	232	11	firms	firm	NOUN
gujaf-380	232	12	.	.	PUNCT
gujaf-380	233	1	global	global	ADJ
gujaf-380	233	2	business	business	PROPN
gujaf-380	233	3	review	review	PROPN
gujaf-380	233	4	,	,	PUNCT
gujaf-380	233	5	1–14	1–14	PROPN
gujaf-380	233	6	.	.	PUNCT
gujaf-380	234	1	https://doi.org/10.1177/0972150918814318	https://doi.org/10.1177/0972150918814318	NOUN
gujaf-380	234	2	salawu	salawu	VERB
gujaf-380	234	3	,	,	PUNCT
gujaf-380	234	4	m.	m.	NOUN
gujaf-380	234	5	a.	a.	NOUN
gujaf-380	234	6	(	(	PUNCT
gujaf-380	234	7	2020	2020	NUM
gujaf-380	234	8	)	)	PUNCT
gujaf-380	234	9	.	.	PUNCT
gujaf-380	235	1	firm	firm	PROPN
gujaf-380	235	2	’s	’s	PART
gujaf-380	235	3	attributes	attribute	NOUN
gujaf-380	235	4	and	and	CCONJ
gujaf-380	235	5	commitment	commitment	NOUN
gujaf-380	235	6	to	to	ADP
gujaf-380	235	7	environmental	environmental	ADJ
gujaf-380	235	8	disclosure	disclosure	NOUN
gujaf-380	235	9	by	by	ADP
gujaf-380	235	10	conglomerate	conglomerate	NOUN
gujaf-380	235	11	firms	firm	NOUN
gujaf-380	235	12	in	in	ADP
gujaf-380	235	13	nigeria	nigeria	PROPN
gujaf-380	235	14	.	.	PUNCT
gujaf-380	236	1	7th	7th	ADJ
gujaf-380	236	2	annual	annual	ADJ
gujaf-380	236	3	international	international	ADJ
gujaf-380	236	4	academic	academic	ADJ
gujaf-380	236	5	conference	conference	NOUN
gujaf-380	236	6	on	on	ADP
gujaf-380	236	7	accounting	accounting	NOUN
gujaf-380	236	8	and	and	CCONJ
gujaf-380	236	9	finance	finance	VERB
gujaf-380	236	10	disruptive	disruptive	ADJ
gujaf-380	236	11	technology	technology	NOUN
gujaf-380	236	12	:	:	PUNCT
gujaf-380	236	13	accounting	accounting	NOUN
gujaf-380	236	14	practices	practice	NOUN
gujaf-380	236	15	,	,	PUNCT
gujaf-380	236	16	financial	financial	ADJ
gujaf-380	236	17	and	and	CCONJ
gujaf-380	236	18	sustainability	sustainability	NOUN
gujaf-380	236	19	reporting	reporting	NOUN
gujaf-380	236	20	,	,	PUNCT
gujaf-380	236	21	1	1	NUM
gujaf-380	236	22	,	,	PUNCT
gujaf-380	236	23	1–11	1–11	PROPN
gujaf-380	236	24	.	.	PUNCT
gujaf-380	237	1	van	van	PROPN
gujaf-380	237	2	de	de	PROPN
gujaf-380	237	3	burgwal	burgwal	PROPN
gujaf-380	237	4	,	,	PUNCT
gujaf-380	237	5	d.	d.	PROPN
gujaf-380	237	6	,	,	PUNCT
gujaf-380	237	7	&	&	CCONJ
gujaf-380	237	8	vieira	vieira	PROPN
gujaf-380	237	9	,	,	PUNCT
gujaf-380	237	10	r.	r.	PROPN
gujaf-380	237	11	j.	j.	PROPN
gujaf-380	237	12	o.	o.	PROPN
gujaf-380	237	13	(	(	PUNCT
gujaf-380	237	14	2014	2014	NUM
gujaf-380	237	15	)	)	PUNCT
gujaf-380	237	16	.	.	PUNCT
gujaf-380	238	1	environmental	environmental	ADJ
gujaf-380	238	2	disclosure	disclosure	NOUN
gujaf-380	238	3	determinants	determinant	NOUN
gujaf-380	238	4	in	in	ADP
gujaf-380	238	5	dutch	dutch	ADJ
gujaf-380	238	6	listed	list	VERB
gujaf-380	238	7	companies	company	NOUN
gujaf-380	238	8	.	.	PUNCT
gujaf-380	239	1	revista	revista	PROPN
gujaf-380	239	2	contabilidade	contabilidade	PROPN
gujaf-380	239	3	&	&	CCONJ
gujaf-380	239	4	finanças	finanças	PROPN
gujaf-380	239	5	usp	usp	PROPN
gujaf-380	239	6	,	,	PUNCT
gujaf-380	239	7	25(64	25(64	NOUN
gujaf-380	239	8	)	)	PUNCT
gujaf-380	239	9	,	,	PUNCT
gujaf-380	239	10	60–78	60–78	NUM
gujaf-380	239	11	.	.	PUNCT