id	sid	tid	token	lemma	pos
gujaf-416	1	1	microsoft	microsoft	PROPN
gujaf-416	1	2	word	word	NOUN
gujaf-416	1	3	upload	upload	VERB
gujaf-416	1	4	to	to	ADP
gujaf-416	1	5	me	i	PRON
gujaf-416	1	6	hassan	hassan	ADJ
gujaf-416	1	7	gujaf	gujaf	NOUN
gujaf-416	1	8	vol	vol	NOUN
gujaf-416	1	9	6	6	NUM
gujaf-416	1	10	issue	issue	NOUN
gujaf-416	1	11	2	2	NUM
gujaf-416	1	12	april	april	PROPN
gujaf-416	1	13	mr	mr	PROPN
gujaf-416	1	14	hassan	hassan	PROPN
gujaf-416	1	15	2222[1	2222[1	NUM
gujaf-416	1	16	]	]	X
gujaf-416	1	17	gusau	gusau	ADJ
gujaf-416	1	18	journal	journal	NOUN
gujaf-416	1	19	of	of	ADP
gujaf-416	1	20	accounting	accounting	NOUN
gujaf-416	1	21	and	and	CCONJ
gujaf-416	1	22	finance	finance	NOUN
gujaf-416	1	23	,	,	PUNCT
gujaf-416	1	24	vol.6	vol.6	PROPN
gujaf-416	1	25	,	,	PUNCT
gujaf-416	1	26	issue	issue	NOUN
gujaf-416	1	27	2	2	NUM
gujaf-416	1	28	,	,	PUNCT
gujaf-416	1	29	april	april	PROPN
gujaf-416	1	30	,	,	PUNCT
gujaf-416	1	31	2025	2025	NUM
gujaf-416	1	32	63	63	NUM
gujaf-416	1	33	effect	effect	NOUN
gujaf-416	1	34	of	of	ADP
gujaf-416	1	35	board	board	NOUN
gujaf-416	1	36	attributes	attribute	VERB
gujaf-416	1	37	on	on	ADP
gujaf-416	1	38	environmental	environmental	ADJ
gujaf-416	1	39	disclosure	disclosure	NOUN
gujaf-416	1	40	of	of	ADP
gujaf-416	1	41	listed	list	VERB
gujaf-416	1	42	manufacturing	manufacturing	NOUN
gujaf-416	1	43	firms	firm	NOUN
gujaf-416	1	44	in	in	ADP
gujaf-416	1	45	nigeria	nigeria	PROPN
gujaf-416	1	46	obaje	obaje	PROPN
gujaf-416	1	47	salifu	salifu	VERB
gujaf-416	1	48	mamodu	mamodu	PROPN
gujaf-416	1	49	department	department	PROPN
gujaf-416	1	50	of	of	ADP
gujaf-416	1	51	accounting	accounting	PROPN
gujaf-416	1	52	,	,	PUNCT
gujaf-416	1	53	abu	abu	PROPN
gujaf-416	1	54	business	business	PROPN
gujaf-416	1	55	school	school	PROPN
gujaf-416	1	56	ahmadu	ahmadu	PROPN
gujaf-416	1	57	bello	bello	PROPN
gujaf-416	1	58	university	university	PROPN
gujaf-416	1	59	,	,	PUNCT
gujaf-416	1	60	zaria	zaria	PROPN
gujaf-416	1	61	-	-	PUNCT
gujaf-416	1	62	nigeria	nigeria	PROPN
gujaf-416	1	63	.	.	PUNCT
gujaf-416	2	1	phone	phone	NOUN
gujaf-416	2	2	:	:	PUNCT
gujaf-416	2	3	+2347038821552	+2347038821552	ADV
gujaf-416	2	4	,	,	PUNCT
gujaf-416	2	5	obajes1@gmail.com	obajes1@gmail.com	X
gujaf-416	2	6	prof	prof	NOUN
gujaf-416	2	7	.	.	PUNCT
gujaf-416	3	1	muhammad	muhammad	PROPN
gujaf-416	3	2	shehu	shehu	PROPN
gujaf-416	3	3	tijjani	tijjani	PROPN
gujaf-416	3	4	department	department	PROPN
gujaf-416	3	5	of	of	ADP
gujaf-416	3	6	accounting	accounting	PROPN
gujaf-416	3	7	,	,	PUNCT
gujaf-416	3	8	abu	abu	PROPN
gujaf-416	3	9	business	business	PROPN
gujaf-416	3	10	school	school	PROPN
gujaf-416	3	11	ahmadu	ahmadu	PROPN
gujaf-416	3	12	bello	bello	PROPN
gujaf-416	3	13	university	university	PROPN
gujaf-416	3	14	,	,	PUNCT
gujaf-416	3	15	zaria	zaria	PROPN
gujaf-416	3	16	-	-	PUNCT
gujaf-416	3	17	nigeria	nigeria	PROPN
gujaf-416	3	18	.	.	PUNCT
gujaf-416	4	1	phone	phone	NOUN
gujaf-416	4	2	:	:	PUNCT
gujaf-416	4	3	+2348035881159	+2348035881159	NUM
gujaf-416	4	4	,	,	PUNCT
gujaf-416	4	5	tijjanims@gmail.com	tijjanims@gmail.com	PROPN
gujaf-416	4	6	dr	dr	PROPN
gujaf-416	4	7	.	.	PROPN
gujaf-416	4	8	nasiru	nasiru	PROPN
gujaf-416	4	9	yunusa	yunusa	PROPN
gujaf-416	4	10	department	department	PROPN
gujaf-416	4	11	of	of	ADP
gujaf-416	4	12	accounting	accounting	PROPN
gujaf-416	4	13	,	,	PUNCT
gujaf-416	4	14	abu	abu	PROPN
gujaf-416	4	15	business	business	PROPN
gujaf-416	4	16	school	school	PROPN
gujaf-416	4	17	ahmadu	ahmadu	PROPN
gujaf-416	4	18	bello	bello	PROPN
gujaf-416	4	19	university	university	PROPN
gujaf-416	4	20	,	,	PUNCT
gujaf-416	4	21	zaria	zaria	PROPN
gujaf-416	4	22	-	-	PUNCT
gujaf-416	4	23	nigeria	nigeria	PROPN
gujaf-416	4	24	.	.	PUNCT
gujaf-416	5	1	phone	phone	NOUN
gujaf-416	5	2	:	:	PUNCT
gujaf-416	5	3	+2348036612790,nasiruyunusa80@yahoo.com	+2348036612790,nasiruyunusa80@yahoo.com	PUNCT
gujaf-416	5	4	https://doi.org/10.57233/gujaf.v6i2.05	https://doi.org/10.57233/gujaf.v6i2.05	NOUN
gujaf-416	5	5	abstract	abstract	VERB
gujaf-416	5	6	the	the	DET
gujaf-416	5	7	increasing	increase	VERB
gujaf-416	5	8	global	global	ADJ
gujaf-416	5	9	concern	concern	NOUN
gujaf-416	5	10	for	for	ADP
gujaf-416	5	11	the	the	DET
gujaf-416	5	12	environment	environment	NOUN
gujaf-416	5	13	and	and	CCONJ
gujaf-416	5	14	the	the	DET
gujaf-416	5	15	consequent	consequent	ADJ
gujaf-416	5	16	academic	academic	ADJ
gujaf-416	5	17	interest	interest	NOUN
gujaf-416	5	18	in	in	ADP
gujaf-416	5	19	researching	research	VERB
gujaf-416	5	20	best	good	ADJ
gujaf-416	5	21	environmental	environmental	ADJ
gujaf-416	5	22	disclosure	disclosure	NOUN
gujaf-416	5	23	that	that	PRON
gujaf-416	5	24	enhances	enhance	VERB
gujaf-416	5	25	the	the	DET
gujaf-416	5	26	quality	quality	NOUN
gujaf-416	5	27	of	of	ADP
gujaf-416	5	28	reporting	reporting	NOUN
gujaf-416	5	29	had	have	AUX
gujaf-416	5	30	given	give	VERB
gujaf-416	5	31	tremendous	tremendous	ADJ
gujaf-416	5	32	drive	drive	NOUN
gujaf-416	5	33	for	for	ADP
gujaf-416	5	34	this	this	DET
gujaf-416	5	35	current	current	ADJ
gujaf-416	5	36	research	research	NOUN
gujaf-416	5	37	.	.	PUNCT
gujaf-416	6	1	this	this	DET
gujaf-416	6	2	study	study	NOUN
gujaf-416	6	3	examined	examine	VERB
gujaf-416	6	4	the	the	DET
gujaf-416	6	5	effect	effect	NOUN
gujaf-416	6	6	of	of	ADP
gujaf-416	6	7	board	board	NOUN
gujaf-416	6	8	-	-	PUNCT
gujaf-416	6	9	specific	specific	ADJ
gujaf-416	6	10	attributes	attribute	NOUN
gujaf-416	6	11	on	on	ADP
gujaf-416	6	12	the	the	DET
gujaf-416	6	13	environmental	environmental	ADJ
gujaf-416	6	14	disclosure	disclosure	NOUN
gujaf-416	6	15	of	of	ADP
gujaf-416	6	16	listed	list	VERB
gujaf-416	6	17	manufacturing	manufacturing	NOUN
gujaf-416	6	18	firms	firm	NOUN
gujaf-416	6	19	in	in	ADP
gujaf-416	6	20	nigeria	nigeria	PROPN
gujaf-416	6	21	.	.	PUNCT
gujaf-416	7	1	the	the	DET
gujaf-416	7	2	study	study	NOUN
gujaf-416	7	3	used	use	VERB
gujaf-416	7	4	the	the	DET
gujaf-416	7	5	correlational	correlational	ADJ
gujaf-416	7	6	research	research	NOUN
gujaf-416	7	7	design	design	NOUN
gujaf-416	7	8	with	with	ADP
gujaf-416	7	9	a	a	DET
gujaf-416	7	10	positivist	positivist	ADJ
gujaf-416	7	11	research	research	NOUN
gujaf-416	7	12	paradigm	paradigm	NOUN
gujaf-416	7	13	,	,	PUNCT
gujaf-416	7	14	and	and	CCONJ
gujaf-416	7	15	agency	agency	NOUN
gujaf-416	7	16	theory	theory	NOUN
gujaf-416	7	17	to	to	PART
gujaf-416	7	18	underpin	underpin	VERB
gujaf-416	7	19	the	the	DET
gujaf-416	7	20	relationship	relationship	NOUN
gujaf-416	7	21	between	between	ADP
gujaf-416	7	22	the	the	DET
gujaf-416	7	23	independent	independent	ADJ
gujaf-416	7	24	variables	variable	NOUN
gujaf-416	7	25	and	and	CCONJ
gujaf-416	7	26	the	the	DET
gujaf-416	7	27	dependent	dependent	ADJ
gujaf-416	7	28	variable	variable	NOUN
gujaf-416	7	29	of	of	ADP
gujaf-416	7	30	interest	interest	NOUN
gujaf-416	7	31	.	.	PUNCT
gujaf-416	8	1	the	the	DET
gujaf-416	8	2	population	population	NOUN
gujaf-416	8	3	of	of	ADP
gujaf-416	8	4	the	the	DET
gujaf-416	8	5	study	study	NOUN
gujaf-416	8	6	consisted	consist	VERB
gujaf-416	8	7	of	of	ADP
gujaf-416	8	8	the	the	DET
gujaf-416	8	9	52	52	NUM
gujaf-416	8	10	listed	list	VERB
gujaf-416	8	11	manufacturing	manufacturing	NOUN
gujaf-416	8	12	firms	firm	NOUN
gujaf-416	8	13	on	on	ADP
gujaf-416	8	14	the	the	DET
gujaf-416	8	15	nigerian	nigerian	ADJ
gujaf-416	8	16	exchange	exchange	NOUN
gujaf-416	8	17	group	group	NOUN
gujaf-416	8	18	,	,	PUNCT
gujaf-416	8	19	the	the	DET
gujaf-416	8	20	population	population	NOUN
gujaf-416	8	21	was	be	AUX
gujaf-416	8	22	later	later	ADV
gujaf-416	8	23	reduced	reduce	VERB
gujaf-416	8	24	to	to	ADP
gujaf-416	8	25	a	a	DET
gujaf-416	8	26	sample	sample	NOUN
gujaf-416	8	27	size	size	NOUN
gujaf-416	8	28	of	of	ADP
gujaf-416	8	29	43	43	NUM
gujaf-416	8	30	manufacturing	manufacturing	NOUN
gujaf-416	8	31	using	use	VERB
gujaf-416	8	32	the	the	DET
gujaf-416	8	33	filtration	filtration	NOUN
gujaf-416	8	34	method	method	NOUN
gujaf-416	8	35	.	.	PUNCT
gujaf-416	9	1	quantitative	quantitative	ADJ
gujaf-416	9	2	data	datum	NOUN
gujaf-416	9	3	were	be	AUX
gujaf-416	9	4	extracted	extract	VERB
gujaf-416	9	5	from	from	ADP
gujaf-416	9	6	the	the	DET
gujaf-416	9	7	audited	audit	VERB
gujaf-416	9	8	annual	annual	ADJ
gujaf-416	9	9	reports	report	NOUN
gujaf-416	9	10	of	of	ADP
gujaf-416	9	11	the	the	DET
gujaf-416	9	12	43	43	NUM
gujaf-416	9	13	manufacturing	manufacturing	NOUN
gujaf-416	9	14	firms	firm	NOUN
gujaf-416	9	15	used	use	VERB
gujaf-416	9	16	in	in	ADP
gujaf-416	9	17	the	the	DET
gujaf-416	9	18	study	study	NOUN
gujaf-416	9	19	for	for	ADP
gujaf-416	9	20	twelve	twelve	NUM
gujaf-416	9	21	-	-	PUNCT
gujaf-416	9	22	year	year	NOUN
gujaf-416	9	23	period	period	NOUN
gujaf-416	9	24	covering	cover	VERB
gujaf-416	9	25	2011	2011	NUM
gujaf-416	9	26	to	to	ADP
gujaf-416	9	27	2022	2022	NUM
gujaf-416	9	28	.	.	PUNCT
gujaf-416	10	1	the	the	DET
gujaf-416	10	2	data	datum	NOUN
gujaf-416	10	3	were	be	AUX
gujaf-416	10	4	analyzed	analyze	VERB
gujaf-416	10	5	using	use	VERB
gujaf-416	10	6	the	the	DET
gujaf-416	10	7	fixed	fix	VERB
gujaf-416	10	8	effect	effect	NOUN
gujaf-416	10	9	regression	regression	NOUN
gujaf-416	10	10	technique	technique	NOUN
gujaf-416	10	11	.	.	PUNCT
gujaf-416	11	1	findings	finding	NOUN
gujaf-416	11	2	from	from	ADP
gujaf-416	11	3	the	the	DET
gujaf-416	11	4	study	study	NOUN
gujaf-416	11	5	show	show	VERB
gujaf-416	11	6	a	a	DET
gujaf-416	11	7	significant	significant	ADJ
gujaf-416	11	8	positive	positive	ADJ
gujaf-416	11	9	relationship	relationship	NOUN
gujaf-416	11	10	between	between	ADP
gujaf-416	11	11	board	board	NOUN
gujaf-416	11	12	size	size	NOUN
gujaf-416	11	13	,	,	PUNCT
gujaf-416	11	14	board	board	NOUN
gujaf-416	11	15	gender	gender	NOUN
gujaf-416	11	16	,	,	PUNCT
gujaf-416	11	17	board	board	NOUN
gujaf-416	11	18	expertise	expertise	NOUN
gujaf-416	11	19	,	,	PUNCT
gujaf-416	11	20	board	board	NOUN
gujaf-416	11	21	independence	independence	NOUN
gujaf-416	11	22	,	,	PUNCT
gujaf-416	11	23	and	and	CCONJ
gujaf-416	11	24	environmental	environmental	ADJ
gujaf-416	11	25	disclosure	disclosure	NOUN
gujaf-416	11	26	of	of	ADP
gujaf-416	11	27	listed	list	VERB
gujaf-416	11	28	manufacturing	manufacturing	NOUN
gujaf-416	11	29	firms	firm	NOUN
gujaf-416	11	30	in	in	ADP
gujaf-416	11	31	nigeria	nigeria	PROPN
gujaf-416	11	32	.	.	PUNCT
gujaf-416	12	1	the	the	DET
gujaf-416	12	2	implication	implication	NOUN
gujaf-416	12	3	of	of	ADP
gujaf-416	12	4	this	this	DET
gujaf-416	12	5	result	result	NOUN
gujaf-416	12	6	indicate	indicate	VERB
gujaf-416	12	7	that	that	PRON
gujaf-416	12	8	increase	increase	NOUN
gujaf-416	12	9	in	in	ADP
gujaf-416	12	10	these	these	DET
gujaf-416	12	11	variables	variable	NOUN
gujaf-416	12	12	will	will	AUX
gujaf-416	12	13	lead	lead	VERB
gujaf-416	12	14	to	to	ADP
gujaf-416	12	15	a	a	DET
gujaf-416	12	16	corresponding	corresponding	ADJ
gujaf-416	12	17	increase	increase	NOUN
gujaf-416	12	18	in	in	ADP
gujaf-416	12	19	the	the	DET
gujaf-416	12	20	environmental	environmental	ADJ
gujaf-416	12	21	disclosure	disclosure	NOUN
gujaf-416	12	22	of	of	ADP
gujaf-416	12	23	listed	list	VERB
gujaf-416	12	24	manufacturing	manufacturing	NOUN
gujaf-416	12	25	firms	firm	NOUN
gujaf-416	12	26	in	in	ADP
gujaf-416	12	27	nigeria	nigeria	PROPN
gujaf-416	12	28	.	.	PUNCT
gujaf-416	13	1	based	base	VERB
gujaf-416	13	2	on	on	ADP
gujaf-416	13	3	the	the	DET
gujaf-416	13	4	findings	finding	NOUN
gujaf-416	13	5	of	of	ADP
gujaf-416	13	6	the	the	DET
gujaf-416	13	7	study	study	NOUN
gujaf-416	13	8	,	,	PUNCT
gujaf-416	13	9	it	it	PRON
gujaf-416	13	10	is	be	AUX
gujaf-416	13	11	recommended	recommend	VERB
gujaf-416	13	12	that	that	SCONJ
gujaf-416	13	13	the	the	DET
gujaf-416	13	14	management	management	NOUN
gujaf-416	13	15	of	of	ADP
gujaf-416	13	16	the	the	DET
gujaf-416	13	17	sampled	sample	VERB
gujaf-416	13	18	firms	firm	NOUN
gujaf-416	13	19	should	should	AUX
gujaf-416	13	20	increase	increase	VERB
gujaf-416	13	21	the	the	DET
gujaf-416	13	22	minimum	minimum	ADJ
gujaf-416	13	23	number	number	NOUN
gujaf-416	13	24	of	of	ADP
gujaf-416	13	25	board	board	NOUN
gujaf-416	13	26	size	size	NOUN
gujaf-416	13	27	to	to	ADP
gujaf-416	13	28	nine	nine	NUM
gujaf-416	13	29	members	member	NOUN
gujaf-416	13	30	,	,	PUNCT
gujaf-416	13	31	board	board	NOUN
gujaf-416	13	32	independence	independence	NOUN
gujaf-416	13	33	to	to	ADP
gujaf-416	13	34	about	about	ADP
gujaf-416	13	35	11.92	11.92	NUM
gujaf-416	13	36	%	%	NOUN
gujaf-416	13	37	of	of	ADP
gujaf-416	13	38	the	the	DET
gujaf-416	13	39	directors	director	NOUN
gujaf-416	13	40	on	on	ADP
gujaf-416	13	41	the	the	DET
gujaf-416	13	42	board	board	NOUN
gujaf-416	13	43	and	and	CCONJ
gujaf-416	13	44	the	the	DET
gujaf-416	13	45	minimum	minimum	ADJ
gujaf-416	13	46	number	number	NOUN
gujaf-416	13	47	of	of	ADP
gujaf-416	13	48	women	woman	NOUN
gujaf-416	13	49	on	on	ADP
gujaf-416	13	50	the	the	DET
gujaf-416	13	51	board	board	NOUN
gujaf-416	13	52	should	should	AUX
gujaf-416	13	53	increase	increase	VERB
gujaf-416	13	54	to	to	ADP
gujaf-416	13	55	15.59	15.59	NUM
gujaf-416	13	56	%	%	NOUN
gujaf-416	13	57	as	as	SCONJ
gujaf-416	13	58	established	establish	VERB
gujaf-416	13	59	by	by	ADP
gujaf-416	13	60	the	the	DET
gujaf-416	13	61	study	study	NOUN
gujaf-416	13	62	.	.	PUNCT
gujaf-416	14	1	this	this	PRON
gujaf-416	14	2	is	be	AUX
gujaf-416	14	3	because	because	SCONJ
gujaf-416	14	4	it	it	PRON
gujaf-416	14	5	was	be	AUX
gujaf-416	14	6	established	establish	VERB
gujaf-416	14	7	by	by	ADP
gujaf-416	14	8	the	the	DET
gujaf-416	14	9	findings	finding	NOUN
gujaf-416	14	10	of	of	ADP
gujaf-416	14	11	the	the	DET
gujaf-416	14	12	study	study	NOUN
gujaf-416	14	13	that	that	PRON
gujaf-416	14	14	increase	increase	NOUN
gujaf-416	14	15	of	of	ADP
gujaf-416	14	16	the	the	DET
gujaf-416	14	17	various	various	ADJ
gujaf-416	14	18	variables	variable	NOUN
gujaf-416	14	19	as	as	SCONJ
gujaf-416	14	20	indicated	indicate	VERB
gujaf-416	14	21	by	by	ADP
gujaf-416	14	22	the	the	DET
gujaf-416	14	23	descriptive	descriptive	ADJ
gujaf-416	14	24	statistics	statistic	NOUN
gujaf-416	14	25	will	will	AUX
gujaf-416	14	26	promote	promote	VERB
gujaf-416	14	27	the	the	DET
gujaf-416	14	28	environmental	environmental	ADJ
gujaf-416	14	29	disclosure	disclosure	NOUN
gujaf-416	14	30	among	among	ADP
gujaf-416	14	31	the	the	DET
gujaf-416	14	32	listed	list	VERB
gujaf-416	14	33	manufacturing	manufacturing	NOUN
gujaf-416	14	34	firms	firm	NOUN
gujaf-416	14	35	in	in	ADP
gujaf-416	14	36	nigeria	nigeria	PROPN
gujaf-416	14	37	.	.	PUNCT
gujaf-416	15	1	also	also	ADV
gujaf-416	15	2	,	,	PUNCT
gujaf-416	15	3	the	the	DET
gujaf-416	15	4	management	management	NOUN
gujaf-416	15	5	of	of	ADP
gujaf-416	15	6	the	the	DET
gujaf-416	15	7	firms	firm	NOUN
gujaf-416	15	8	should	should	AUX
gujaf-416	15	9	carry	carry	VERB
gujaf-416	15	10	out	out	ADP
gujaf-416	15	11	policies	policy	NOUN
gujaf-416	15	12	that	that	PRON
gujaf-416	15	13	will	will	AUX
gujaf-416	15	14	promote	promote	VERB
gujaf-416	15	15	the	the	DET
gujaf-416	15	16	inclusion	inclusion	NOUN
gujaf-416	15	17	of	of	ADP
gujaf-416	15	18	foreign	foreign	ADJ
gujaf-416	15	19	directors	director	NOUN
gujaf-416	15	20	on	on	ADP
gujaf-416	15	21	the	the	DET
gujaf-416	15	22	board	board	NOUN
gujaf-416	15	23	as	as	SCONJ
gujaf-416	15	24	this	this	PRON
gujaf-416	15	25	was	be	AUX
gujaf-416	15	26	also	also	ADV
gujaf-416	15	27	shown	show	VERB
gujaf-416	15	28	to	to	PART
gujaf-416	15	29	improve	improve	VERB
gujaf-416	15	30	the	the	DET
gujaf-416	15	31	environmental	environmental	ADJ
gujaf-416	15	32	disclosure	disclosure	NOUN
gujaf-416	15	33	of	of	ADP
gujaf-416	15	34	manufacturing	manufacturing	NOUN
gujaf-416	15	35	firms	firm	NOUN
gujaf-416	15	36	in	in	ADP
gujaf-416	15	37	nigeria	nigeria	PROPN
gujaf-416	15	38	.	.	PUNCT
gujaf-416	16	1	keywords	keyword	NOUN
gujaf-416	16	2	:	:	PUNCT
gujaf-416	16	3	board	board	NOUN
gujaf-416	16	4	attributes	attribute	NOUN
gujaf-416	16	5	,	,	PUNCT
gujaf-416	16	6	environmental	environmental	ADJ
gujaf-416	16	7	disclosure	disclosure	NOUN
gujaf-416	16	8	,	,	PUNCT
gujaf-416	16	9	manufacturing	manufacturing	NOUN
gujaf-416	16	10	firms	firm	NOUN
gujaf-416	16	11	,	,	PUNCT
gujaf-416	16	12	nigeria	nigeria	PROPN
gujaf-416	16	13	.	.	PUNCT
gujaf-416	17	1	1.0	1.0	NUM
gujaf-416	17	2	introduction	introduction	NOUN
gujaf-416	17	3	the	the	DET
gujaf-416	17	4	environmental	environmental	ADJ
gujaf-416	17	5	challenges	challenge	NOUN
gujaf-416	17	6	caused	cause	VERB
gujaf-416	17	7	by	by	ADP
gujaf-416	17	8	the	the	DET
gujaf-416	17	9	activities	activity	NOUN
gujaf-416	17	10	of	of	ADP
gujaf-416	17	11	business	business	NOUN
gujaf-416	17	12	organizations	organization	NOUN
gujaf-416	17	13	have	have	AUX
gujaf-416	17	14	become	become	VERB
gujaf-416	17	15	a	a	DET
gujaf-416	17	16	source	source	NOUN
gujaf-416	17	17	of	of	ADP
gujaf-416	17	18	worry	worry	NOUN
gujaf-416	17	19	to	to	ADP
gujaf-416	17	20	many	many	ADJ
gujaf-416	17	21	stakeholders	stakeholder	NOUN
gujaf-416	17	22	across	across	ADP
gujaf-416	17	23	the	the	DET
gujaf-416	17	24	globe	globe	NOUN
gujaf-416	17	25	.	.	PUNCT
gujaf-416	18	1	businesses	business	NOUN
gujaf-416	18	2	in	in	ADP
gujaf-416	18	3	the	the	DET
gujaf-416	18	4	process	process	NOUN
gujaf-416	18	5	of	of	ADP
gujaf-416	18	6	carrying	carry	VERB
gujaf-416	18	7	out	out	ADP
gujaf-416	18	8	their	their	PRON
gujaf-416	18	9	operations	operation	NOUN
gujaf-416	18	10	cause	cause	VERB
gujaf-416	18	11	a	a	DET
gujaf-416	18	12	lot	lot	NOUN
gujaf-416	18	13	of	of	ADP
gujaf-416	18	14	environmental	environmental	ADJ
gujaf-416	18	15	damage	damage	NOUN
gujaf-416	18	16	leading	lead	VERB
gujaf-416	18	17	to	to	ADP
gujaf-416	18	18	poor	poor	ADJ
gujaf-416	18	19	waste	waste	NOUN
gujaf-416	18	20	management	management	NOUN
gujaf-416	18	21	,	,	PUNCT
gujaf-416	18	22	water	water	NOUN
gujaf-416	18	23	and	and	CCONJ
gujaf-416	18	24	air	air	NOUN
gujaf-416	18	25	pollution	pollution	NOUN
gujaf-416	18	26	,	,	PUNCT
gujaf-416	18	27	biological	biological	ADJ
gujaf-416	18	28	diversity	diversity	NOUN
gujaf-416	18	29	,	,	PUNCT
gujaf-416	18	30	desertification	desertification	NOUN
gujaf-416	18	31	,	,	PUNCT
gujaf-416	18	32	global	global	ADJ
gujaf-416	18	33	warming	warming	NOUN
gujaf-416	18	34	,	,	PUNCT
gujaf-416	18	35	and	and	CCONJ
gujaf-416	18	36	drought	drought	NOUN
gujaf-416	18	37	among	among	ADP
gujaf-416	18	38	others	other	NOUN
gujaf-416	18	39	(	(	PUNCT
gujaf-416	18	40	uddin	uddin	ADJ
gujaf-416	18	41	,	,	PUNCT
gujaf-416	18	42	2021	2021	NUM
gujaf-416	18	43	)	)	PUNCT
gujaf-416	18	44	.	.	PUNCT
gujaf-416	19	1	as	as	ADP
gujaf-416	19	2	a	a	DET
gujaf-416	19	3	result	result	NOUN
gujaf-416	19	4	of	of	ADP
gujaf-416	19	5	this	this	PRON
gujaf-416	19	6	,	,	PUNCT
gujaf-416	19	7	there	there	PRON
gujaf-416	19	8	has	have	AUX
gujaf-416	19	9	been	be	AUX
gujaf-416	19	10	a	a	DET
gujaf-416	19	11	debate	debate	NOUN
gujaf-416	19	12	in	in	ADP
gujaf-416	19	13	our	our	PRON
gujaf-416	19	14	national	national	ADJ
gujaf-416	19	15	discourse	discourse	NOUN
gujaf-416	19	16	on	on	ADP
gujaf-416	19	17	the	the	DET
gujaf-416	19	18	level	level	NOUN
gujaf-416	19	19	of	of	ADP
gujaf-416	19	20	pollution	pollution	NOUN
gujaf-416	19	21	caused	cause	VERB
gujaf-416	19	22	by	by	ADP
gujaf-416	19	23	environmentally	environmentally	ADV
gujaf-416	19	24	sensitive	sensitive	ADJ
gujaf-416	19	25	firms	firm	NOUN
gujaf-416	19	26	like	like	ADP
gujaf-416	19	27	manufacturing	manufacturing	NOUN
gujaf-416	19	28	firms	firm	NOUN
gujaf-416	19	29	.	.	PUNCT
gujaf-416	20	1	this	this	DET
gujaf-416	20	2	debate	debate	NOUN
gujaf-416	20	3	is	be	AUX
gujaf-416	20	4	triggered	trigger	VERB
gujaf-416	20	5	by	by	ADP
gujaf-416	20	6	the	the	DET
gujaf-416	20	7	beliefs	belief	NOUN
gujaf-416	20	8	held	hold	VERB
gujaf-416	20	9	by	by	ADP
gujaf-416	20	10	many	many	ADJ
gujaf-416	20	11	citizens	citizen	NOUN
gujaf-416	20	12	that	that	SCONJ
gujaf-416	20	13	the	the	DET
gujaf-416	20	14	host	host	NOUN
gujaf-416	20	15	gusau	gusau	PROPN
gujaf-416	20	16	journal	journal	NOUN
gujaf-416	20	17	of	of	ADP
gujaf-416	20	18	accounting	accounting	NOUN
gujaf-416	20	19	and	and	CCONJ
gujaf-416	20	20	finance	finance	NOUN
gujaf-416	20	21	,	,	PUNCT
gujaf-416	20	22	vol.6	vol.6	PROPN
gujaf-416	20	23	,	,	PUNCT
gujaf-416	20	24	issue	issue	NOUN
gujaf-416	20	25	2	2	NUM
gujaf-416	20	26	,	,	PUNCT
gujaf-416	20	27	april	april	PROPN
gujaf-416	20	28	,	,	PUNCT
gujaf-416	20	29	2025	2025	NUM
gujaf-416	20	30	64	64	NUM
gujaf-416	20	31	communities	community	NOUN
gujaf-416	20	32	in	in	ADP
gujaf-416	20	33	which	which	PRON
gujaf-416	20	34	these	these	DET
gujaf-416	20	35	firms	firm	NOUN
gujaf-416	20	36	predominantly	predominantly	ADV
gujaf-416	20	37	operate	operate	VERB
gujaf-416	20	38	have	have	AUX
gujaf-416	20	39	been	be	AUX
gujaf-416	20	40	short	short	ADV
gujaf-416	20	41	-	-	PUNCT
gujaf-416	20	42	changed	change	VERB
gujaf-416	20	43	(	(	PUNCT
gujaf-416	20	44	emmanuel	emmanuel	PROPN
gujaf-416	20	45	et	et	PROPN
gujaf-416	20	46	al	al	PROPN
gujaf-416	20	47	.	.	PROPN
gujaf-416	20	48	,	,	PUNCT
gujaf-416	20	49	2018	2018	NUM
gujaf-416	20	50	)	)	PUNCT
gujaf-416	20	51	.	.	PUNCT
gujaf-416	21	1	their	their	PRON
gujaf-416	21	2	ecosystem	ecosystem	NOUN
gujaf-416	21	3	has	have	AUX
gujaf-416	21	4	been	be	AUX
gujaf-416	21	5	destroyed	destroy	VERB
gujaf-416	21	6	by	by	ADP
gujaf-416	21	7	the	the	DET
gujaf-416	21	8	activities	activity	NOUN
gujaf-416	21	9	of	of	ADP
gujaf-416	21	10	these	these	DET
gujaf-416	21	11	firms	firm	NOUN
gujaf-416	21	12	.	.	PUNCT
gujaf-416	22	1	this	this	DET
gujaf-416	22	2	phenomenon	phenomenon	NOUN
gujaf-416	22	3	has	have	AUX
gujaf-416	22	4	called	call	VERB
gujaf-416	22	5	on	on	ADP
gujaf-416	22	6	businesses	business	NOUN
gujaf-416	22	7	to	to	PART
gujaf-416	22	8	be	be	AUX
gujaf-416	22	9	more	more	ADV
gujaf-416	22	10	responsible	responsible	ADJ
gujaf-416	22	11	for	for	ADP
gujaf-416	22	12	their	their	PRON
gujaf-416	22	13	activities	activity	NOUN
gujaf-416	22	14	and	and	CCONJ
gujaf-416	22	15	consider	consider	VERB
gujaf-416	22	16	their	their	PRON
gujaf-416	22	17	decisions	decision	NOUN
gujaf-416	22	18	to	to	PART
gujaf-416	22	19	include	include	VERB
gujaf-416	22	20	environmental	environmental	ADJ
gujaf-416	22	21	and	and	CCONJ
gujaf-416	22	22	sustainable	sustainable	ADJ
gujaf-416	22	23	development	development	NOUN
gujaf-416	22	24	issues	issue	NOUN
gujaf-416	22	25	that	that	PRON
gujaf-416	22	26	hurt	hurt	VERB
gujaf-416	22	27	the	the	DET
gujaf-416	22	28	environment	environment	NOUN
gujaf-416	22	29	.	.	PUNCT
gujaf-416	23	1	furthermore	furthermore	ADV
gujaf-416	23	2	,	,	PUNCT
gujaf-416	23	3	to	to	PART
gujaf-416	23	4	reduce	reduce	VERB
gujaf-416	23	5	the	the	DET
gujaf-416	23	6	effects	effect	NOUN
gujaf-416	23	7	of	of	ADP
gujaf-416	23	8	environmental	environmental	ADJ
gujaf-416	23	9	issues	issue	NOUN
gujaf-416	23	10	,	,	PUNCT
gujaf-416	23	11	countries	country	NOUN
gujaf-416	23	12	have	have	AUX
gujaf-416	23	13	designed	design	VERB
gujaf-416	23	14	and	and	CCONJ
gujaf-416	23	15	implemented	implement	VERB
gujaf-416	23	16	several	several	ADJ
gujaf-416	23	17	eco	eco	NOUN
gujaf-416	23	18	-	-	PUNCT
gujaf-416	23	19	friendly	friendly	ADJ
gujaf-416	23	20	policies	policy	NOUN
gujaf-416	23	21	,	,	PUNCT
gujaf-416	23	22	such	such	ADJ
gujaf-416	23	23	as	as	ADP
gujaf-416	23	24	the	the	DET
gujaf-416	23	25	kyoto	kyoto	PROPN
gujaf-416	23	26	protocol	protocol	NOUN
gujaf-416	23	27	,	,	PUNCT
gujaf-416	23	28	carbon	carbon	NOUN
gujaf-416	23	29	taxes	taxis	NOUN
gujaf-416	23	30	,	,	PUNCT
gujaf-416	23	31	the	the	DET
gujaf-416	23	32	paris	paris	PROPN
gujaf-416	23	33	agreement	agreement	NOUN
gujaf-416	23	34	and	and	CCONJ
gujaf-416	23	35	schemes	scheme	NOUN
gujaf-416	23	36	of	of	ADP
gujaf-416	23	37	emission	emission	NOUN
gujaf-416	23	38	trading	trading	NOUN
gujaf-416	23	39	(	(	PUNCT
gujaf-416	23	40	akram	akram	PROPN
gujaf-416	23	41	&	&	CCONJ
gujaf-416	23	42	raza	raza	PROPN
gujaf-416	23	43	,	,	PUNCT
gujaf-416	23	44	2018	2018	NUM
gujaf-416	23	45	)	)	PUNCT
gujaf-416	23	46	.	.	PUNCT
gujaf-416	24	1	in	in	ADP
gujaf-416	24	2	nigeria	nigeria	PROPN
gujaf-416	24	3	,	,	PUNCT
gujaf-416	24	4	the	the	DET
gujaf-416	24	5	government	government	NOUN
gujaf-416	24	6	has	have	AUX
gujaf-416	24	7	taken	take	VERB
gujaf-416	24	8	steps	step	NOUN
gujaf-416	24	9	to	to	PART
gujaf-416	24	10	promote	promote	VERB
gujaf-416	24	11	environmental	environmental	ADJ
gujaf-416	24	12	sustainability	sustainability	NOUN
gujaf-416	24	13	practices	practice	NOUN
gujaf-416	24	14	through	through	ADP
gujaf-416	24	15	policies	policy	NOUN
gujaf-416	24	16	and	and	CCONJ
gujaf-416	24	17	regulations	regulation	NOUN
gujaf-416	24	18	such	such	ADJ
gujaf-416	24	19	as	as	ADP
gujaf-416	24	20	the	the	DET
gujaf-416	24	21	national	national	ADJ
gujaf-416	24	22	policy	policy	NOUN
gujaf-416	24	23	on	on	ADP
gujaf-416	24	24	environment	environment	NOUN
gujaf-416	24	25	,	,	PUNCT
gujaf-416	24	26	the	the	DET
gujaf-416	24	27	national	national	ADJ
gujaf-416	24	28	environmental	environmental	ADJ
gujaf-416	24	29	standards	standard	NOUN
gujaf-416	24	30	and	and	CCONJ
gujaf-416	24	31	regulations	regulation	NOUN
gujaf-416	24	32	enforcement	enforcement	NOUN
gujaf-416	24	33	agency	agency	PROPN
gujaf-416	24	34	(	(	PUNCT
gujaf-416	24	35	nesrea	nesrea	PROPN
gujaf-416	24	36	)	)	PUNCT
gujaf-416	24	37	,	,	PUNCT
gujaf-416	24	38	and	and	CCONJ
gujaf-416	24	39	the	the	DET
gujaf-416	24	40	nigerian	nigerian	ADJ
gujaf-416	24	41	climate	climate	NOUN
gujaf-416	24	42	change	change	NOUN
gujaf-416	24	43	response	response	NOUN
gujaf-416	24	44	strategy	strategy	NOUN
gujaf-416	24	45	and	and	CCONJ
gujaf-416	24	46	action	action	NOUN
gujaf-416	24	47	plan	plan	NOUN
gujaf-416	24	48	(	(	PUNCT
gujaf-416	24	49	nccrsap	nccrsap	PROPN
gujaf-416	24	50	)	)	PUNCT
gujaf-416	24	51	(	(	PUNCT
gujaf-416	24	52	tanko	tanko	PROPN
gujaf-416	24	53	,	,	PUNCT
gujaf-416	24	54	2024	2024	NUM
gujaf-416	24	55	)	)	PUNCT
gujaf-416	24	56	.	.	PUNCT
gujaf-416	25	1	the	the	DET
gujaf-416	25	2	government	government	NOUN
gujaf-416	25	3	's	's	PART
gujaf-416	25	4	policies	policy	NOUN
gujaf-416	25	5	and	and	CCONJ
gujaf-416	25	6	regulations	regulation	NOUN
gujaf-416	25	7	play	play	VERB
gujaf-416	25	8	a	a	DET
gujaf-416	25	9	crucial	crucial	ADJ
gujaf-416	25	10	role	role	NOUN
gujaf-416	25	11	in	in	ADP
gujaf-416	25	12	promoting	promote	VERB
gujaf-416	25	13	environmental	environmental	ADJ
gujaf-416	25	14	sustainability	sustainability	NOUN
gujaf-416	25	15	practices	practice	NOUN
gujaf-416	25	16	in	in	ADP
gujaf-416	25	17	the	the	DET
gujaf-416	25	18	country	country	NOUN
gujaf-416	25	19	(	(	PUNCT
gujaf-416	25	20	tanko	tanko	PROPN
gujaf-416	25	21	,	,	PUNCT
gujaf-416	25	22	2024	2024	NUM
gujaf-416	25	23	)	)	PUNCT
gujaf-416	25	24	.	.	PUNCT
gujaf-416	26	1	despite	despite	SCONJ
gujaf-416	26	2	,	,	PUNCT
gujaf-416	26	3	the	the	DET
gujaf-416	26	4	measures	measure	NOUN
gujaf-416	26	5	put	put	VERB
gujaf-416	26	6	in	in	ADP
gujaf-416	26	7	place	place	NOUN
gujaf-416	26	8	by	by	ADP
gujaf-416	26	9	the	the	DET
gujaf-416	26	10	government	government	NOUN
gujaf-416	26	11	to	to	PART
gujaf-416	26	12	reduce	reduce	VERB
gujaf-416	26	13	environmental	environmental	ADJ
gujaf-416	26	14	challenges	challenge	NOUN
gujaf-416	26	15	in	in	ADP
gujaf-416	26	16	the	the	DET
gujaf-416	26	17	country	country	NOUN
gujaf-416	26	18	,	,	PUNCT
gujaf-416	26	19	many	many	ADJ
gujaf-416	26	20	manufacturing	manufacturing	NOUN
gujaf-416	26	21	firms	firm	NOUN
gujaf-416	26	22	operate	operate	VERB
gujaf-416	26	23	without	without	ADP
gujaf-416	26	24	regard	regard	NOUN
gujaf-416	26	25	for	for	ADP
gujaf-416	26	26	the	the	DET
gujaf-416	26	27	environment	environment	NOUN
gujaf-416	26	28	due	due	ADP
gujaf-416	26	29	to	to	ADP
gujaf-416	26	30	limited	limited	ADJ
gujaf-416	26	31	resources	resource	NOUN
gujaf-416	26	32	,	,	PUNCT
gujaf-416	26	33	inadequate	inadequate	ADJ
gujaf-416	26	34	knowledge	knowledge	NOUN
gujaf-416	26	35	and	and	CCONJ
gujaf-416	26	36	skills	skill	NOUN
gujaf-416	26	37	,	,	PUNCT
gujaf-416	26	38	and	and	CCONJ
gujaf-416	26	39	lax	lax	ADJ
gujaf-416	26	40	enforcement	enforcement	NOUN
gujaf-416	26	41	of	of	ADP
gujaf-416	26	42	environmental	environmental	ADJ
gujaf-416	26	43	regulations	regulation	NOUN
gujaf-416	26	44	.	.	PUNCT
gujaf-416	27	1	the	the	DET
gujaf-416	27	2	level	level	NOUN
gujaf-416	27	3	and	and	CCONJ
gujaf-416	27	4	magnitude	magnitude	NOUN
gujaf-416	27	5	of	of	ADP
gujaf-416	27	6	environmental	environmental	ADJ
gujaf-416	27	7	damages	damage	NOUN
gujaf-416	27	8	differ	differ	VERB
gujaf-416	27	9	among	among	ADP
gujaf-416	27	10	countries	country	NOUN
gujaf-416	27	11	,	,	PUNCT
gujaf-416	27	12	companies	company	NOUN
gujaf-416	27	13	and	and	CCONJ
gujaf-416	27	14	sectors	sector	NOUN
gujaf-416	27	15	and	and	CCONJ
gujaf-416	27	16	at	at	ADP
gujaf-416	27	17	different	different	ADJ
gujaf-416	27	18	period	period	NOUN
gujaf-416	27	19	(	(	PUNCT
gujaf-416	27	20	kumar	kumar	PROPN
gujaf-416	27	21	,	,	PUNCT
gujaf-416	27	22	2021	2021	NUM
gujaf-416	27	23	)	)	PUNCT
gujaf-416	27	24	.	.	PUNCT
gujaf-416	28	1	according	accord	VERB
gujaf-416	28	2	to	to	ADP
gujaf-416	28	3	the	the	DET
gujaf-416	28	4	world	world	NOUN
gujaf-416	28	5	air	air	PROPN
gujaf-416	28	6	quality	quality	PROPN
gujaf-416	28	7	report	report	NOUN
gujaf-416	28	8	in	in	ADP
gujaf-416	28	9	2018	2018	NUM
gujaf-416	28	10	,	,	PUNCT
gujaf-416	28	11	nigeria	nigeria	PROPN
gujaf-416	28	12	was	be	AUX
gujaf-416	28	13	ranked	rank	VERB
gujaf-416	28	14	as	as	ADP
gujaf-416	28	15	the	the	DET
gujaf-416	28	16	10th	10th	ADJ
gujaf-416	28	17	most	most	ADV
gujaf-416	28	18	polluted	polluted	ADJ
gujaf-416	28	19	country	country	NOUN
gujaf-416	28	20	globally	globally	ADV
gujaf-416	28	21	(	(	PUNCT
gujaf-416	28	22	world	world	NOUN
gujaf-416	28	23	air	air	PROPN
gujaf-416	28	24	report	report	NOUN
gujaf-416	28	25	[	[	X
gujaf-416	28	26	waq	waq	ADP
gujaf-416	28	27	]	]	X
gujaf-416	28	28	,	,	PUNCT
gujaf-416	28	29	2018	2018	NUM
gujaf-416	28	30	)	)	PUNCT
gujaf-416	28	31	,	,	PUNCT
gujaf-416	28	32	which	which	PRON
gujaf-416	28	33	is	be	AUX
gujaf-416	28	34	not	not	PART
gujaf-416	28	35	only	only	ADV
gujaf-416	28	36	attributable	attributable	ADJ
gujaf-416	28	37	to	to	ADP
gujaf-416	28	38	the	the	DET
gujaf-416	28	39	activities	activity	NOUN
gujaf-416	28	40	of	of	ADP
gujaf-416	28	41	the	the	DET
gujaf-416	28	42	oil	oil	NOUN
gujaf-416	28	43	and	and	CCONJ
gujaf-416	28	44	gas	gas	NOUN
gujaf-416	28	45	industries	industry	NOUN
gujaf-416	28	46	in	in	ADP
gujaf-416	28	47	the	the	DET
gujaf-416	28	48	form	form	NOUN
gujaf-416	28	49	of	of	ADP
gujaf-416	28	50	gas	gas	NOUN
gujaf-416	28	51	flaring	flaring	NOUN
gujaf-416	28	52	,	,	PUNCT
gujaf-416	28	53	oil	oil	NOUN
gujaf-416	28	54	spillage	spillage	NOUN
gujaf-416	28	55	and	and	CCONJ
gujaf-416	28	56	other	other	ADJ
gujaf-416	28	57	environmentally	environmentally	ADV
gujaf-416	28	58	related	relate	VERB
gujaf-416	28	59	issues	issue	NOUN
gujaf-416	28	60	but	but	CCONJ
gujaf-416	28	61	also	also	ADV
gujaf-416	28	62	the	the	DET
gujaf-416	28	63	activities	activity	NOUN
gujaf-416	28	64	of	of	ADP
gujaf-416	28	65	other	other	ADJ
gujaf-416	28	66	environmentally	environmentally	ADV
gujaf-416	28	67	sensitive	sensitive	ADJ
gujaf-416	28	68	firms	firm	NOUN
gujaf-416	28	69	like	like	ADP
gujaf-416	28	70	manufacturing	manufacturing	NOUN
gujaf-416	28	71	firms	firm	NOUN
gujaf-416	28	72	.	.	PUNCT
gujaf-416	29	1	according	accord	VERB
gujaf-416	29	2	to	to	ADP
gujaf-416	29	3	iredele	iredele	NOUN
gujaf-416	29	4	and	and	CCONJ
gujaf-416	29	5	akinlo	akinlo	NOUN
gujaf-416	29	6	(	(	PUNCT
gujaf-416	29	7	2015	2015	NUM
gujaf-416	29	8	)	)	PUNCT
gujaf-416	29	9	the	the	DET
gujaf-416	29	10	level	level	NOUN
gujaf-416	29	11	of	of	ADP
gujaf-416	29	12	environmental	environmental	ADJ
gujaf-416	29	13	disclosure	disclosure	NOUN
gujaf-416	29	14	in	in	ADP
gujaf-416	29	15	nigeria	nigeria	PROPN
gujaf-416	29	16	is	be	AUX
gujaf-416	29	17	still	still	ADV
gujaf-416	29	18	very	very	ADV
gujaf-416	29	19	weak	weak	ADJ
gujaf-416	29	20	and	and	CCONJ
gujaf-416	29	21	evolving	evolve	VERB
gujaf-416	29	22	especially	especially	ADV
gujaf-416	29	23	in	in	ADP
gujaf-416	29	24	the	the	DET
gujaf-416	29	25	non	non	ADJ
gujaf-416	29	26	-	-	ADJ
gujaf-416	29	27	oil	oil	ADJ
gujaf-416	29	28	sector	sector	NOUN
gujaf-416	29	29	like	like	ADP
gujaf-416	29	30	the	the	DET
gujaf-416	29	31	manufacturing	manufacturing	NOUN
gujaf-416	29	32	sector	sector	NOUN
gujaf-416	29	33	.	.	PUNCT
gujaf-416	30	1	however	however	ADV
gujaf-416	30	2	,	,	PUNCT
gujaf-416	30	3	environmental	environmental	ADJ
gujaf-416	30	4	disclosure	disclosure	NOUN
gujaf-416	30	5	in	in	ADP
gujaf-416	30	6	nigerian	nigerian	ADJ
gujaf-416	30	7	firms	firm	NOUN
gujaf-416	30	8	'	'	PART
gujaf-416	30	9	annual	annual	ADJ
gujaf-416	30	10	reports	report	NOUN
gujaf-416	30	11	is	be	AUX
gujaf-416	30	12	still	still	ADV
gujaf-416	30	13	at	at	ADP
gujaf-416	30	14	the	the	DET
gujaf-416	30	15	voluntary	voluntary	ADJ
gujaf-416	30	16	stage	stage	NOUN
gujaf-416	30	17	.	.	PUNCT
gujaf-416	31	1	despite	despite	SCONJ
gujaf-416	31	2	the	the	DET
gujaf-416	31	3	benefits	benefit	NOUN
gujaf-416	31	4	of	of	ADP
gujaf-416	31	5	environmental	environmental	ADJ
gujaf-416	31	6	sustainability	sustainability	NOUN
gujaf-416	31	7	practices	practice	NOUN
gujaf-416	31	8	by	by	ADP
gujaf-416	31	9	firms	firm	NOUN
gujaf-416	31	10	,	,	PUNCT
gujaf-416	31	11	the	the	DET
gujaf-416	31	12	decision	decision	NOUN
gujaf-416	31	13	of	of	ADP
gujaf-416	31	14	whether	whether	SCONJ
gujaf-416	31	15	a	a	DET
gujaf-416	31	16	firm	firm	NOUN
gujaf-416	31	17	engages	engage	VERB
gujaf-416	31	18	in	in	ADP
gujaf-416	31	19	environmental	environmental	ADJ
gujaf-416	31	20	reporting	reporting	NOUN
gujaf-416	31	21	or	or	CCONJ
gujaf-416	31	22	not	not	PART
gujaf-416	31	23	can	can	AUX
gujaf-416	31	24	be	be	AUX
gujaf-416	31	25	influenced	influence	VERB
gujaf-416	31	26	by	by	ADP
gujaf-416	31	27	a	a	DET
gujaf-416	31	28	lot	lot	NOUN
gujaf-416	31	29	of	of	ADP
gujaf-416	31	30	factors	factor	NOUN
gujaf-416	31	31	as	as	SCONJ
gujaf-416	31	32	documented	document	VERB
gujaf-416	31	33	in	in	ADP
gujaf-416	31	34	the	the	DET
gujaf-416	31	35	literature	literature	NOUN
gujaf-416	31	36	(	(	PUNCT
gujaf-416	31	37	salawu	salawu	NOUN
gujaf-416	31	38	et	et	PROPN
gujaf-416	31	39	al	al	PROPN
gujaf-416	31	40	.	.	PROPN
gujaf-416	31	41	,	,	PUNCT
gujaf-416	31	42	2021	2021	NUM
gujaf-416	31	43	;	;	PUNCT
gujaf-416	31	44	ramaiah	ramaiah	PROPN
gujaf-416	31	45	et	et	PROPN
gujaf-416	31	46	al	al	PROPN
gujaf-416	31	47	.	.	PROPN
gujaf-416	31	48	,	,	PUNCT
gujaf-416	31	49	2022	2022	NUM
gujaf-416	31	50	;	;	PUNCT
gujaf-416	31	51	suleiman	suleiman	PROPN
gujaf-416	31	52	et	et	PROPN
gujaf-416	31	53	al	al	PROPN
gujaf-416	31	54	.	.	PROPN
gujaf-416	31	55	,	,	PUNCT
gujaf-416	31	56	2023	2023	NUM
gujaf-416	31	57	)	)	PUNCT
gujaf-416	31	58	.	.	PUNCT
gujaf-416	32	1	so	so	ADV
gujaf-416	32	2	,	,	PUNCT
gujaf-416	32	3	what	what	PRON
gujaf-416	32	4	are	be	AUX
gujaf-416	32	5	the	the	DET
gujaf-416	32	6	deciding	decide	VERB
gujaf-416	32	7	factors	factor	NOUN
gujaf-416	32	8	for	for	SCONJ
gujaf-416	32	9	businesses	business	NOUN
gujaf-416	32	10	to	to	PART
gujaf-416	32	11	report	report	VERB
gujaf-416	32	12	their	their	PRON
gujaf-416	32	13	ecological	ecological	ADJ
gujaf-416	32	14	stewardship	stewardship	NOUN
gujaf-416	32	15	?	?	PUNCT
gujaf-416	33	1	could	could	AUX
gujaf-416	33	2	the	the	DET
gujaf-416	33	3	firm	firm	NOUN
gujaf-416	33	4	's	's	PART
gujaf-416	33	5	corporate	corporate	ADJ
gujaf-416	33	6	board	board	NOUN
gujaf-416	33	7	characteristics	characteristic	NOUN
gujaf-416	33	8	stimulate	stimulate	VERB
gujaf-416	33	9	their	their	PRON
gujaf-416	33	10	level	level	NOUN
gujaf-416	33	11	of	of	ADP
gujaf-416	33	12	disclosure	disclosure	NOUN
gujaf-416	33	13	?	?	PUNCT
gujaf-416	34	1	this	this	DET
gujaf-416	34	2	study	study	NOUN
gujaf-416	34	3	examines	examine	VERB
gujaf-416	34	4	those	those	DET
gujaf-416	34	5	corporate	corporate	ADJ
gujaf-416	34	6	board	board	NOUN
gujaf-416	34	7	characteristics	characteristic	NOUN
gujaf-416	34	8	that	that	PRON
gujaf-416	34	9	could	could	AUX
gujaf-416	34	10	determine	determine	VERB
gujaf-416	34	11	the	the	DET
gujaf-416	34	12	disclosure	disclosure	NOUN
gujaf-416	34	13	of	of	ADP
gujaf-416	34	14	environmental	environmental	ADJ
gujaf-416	34	15	practices	practice	NOUN
gujaf-416	34	16	among	among	ADP
gujaf-416	34	17	listed	list	VERB
gujaf-416	34	18	manufacturing	manufacturing	NOUN
gujaf-416	34	19	firms	firm	NOUN
gujaf-416	34	20	in	in	ADP
gujaf-416	34	21	nigeria	nigeria	PROPN
gujaf-416	34	22	.	.	PUNCT
gujaf-416	35	1	considering	consider	VERB
gujaf-416	35	2	the	the	DET
gujaf-416	35	3	importance	importance	NOUN
gujaf-416	35	4	of	of	ADP
gujaf-416	35	5	environmental	environmental	ADJ
gujaf-416	35	6	sustainability	sustainability	NOUN
gujaf-416	35	7	practice	practice	NOUN
gujaf-416	35	8	to	to	ADP
gujaf-416	35	9	the	the	DET
gujaf-416	35	10	firm	firm	NOUN
gujaf-416	35	11	and	and	CCONJ
gujaf-416	35	12	the	the	DET
gujaf-416	35	13	environmental	environmental	ADJ
gujaf-416	35	14	.	.	PUNCT
gujaf-416	36	1	research	research	NOUN
gujaf-416	36	2	scholars	scholar	NOUN
gujaf-416	36	3	have	have	AUX
gujaf-416	36	4	directed	direct	VERB
gujaf-416	36	5	their	their	PRON
gujaf-416	36	6	attention	attention	NOUN
gujaf-416	36	7	to	to	ADP
gujaf-416	36	8	identifying	identify	VERB
gujaf-416	36	9	the	the	DET
gujaf-416	36	10	factors	factor	NOUN
gujaf-416	36	11	that	that	PRON
gujaf-416	36	12	influence	influence	VERB
gujaf-416	36	13	the	the	DET
gujaf-416	36	14	level	level	NOUN
gujaf-416	36	15	of	of	ADP
gujaf-416	36	16	environmental	environmental	ADJ
gujaf-416	36	17	disclosure	disclosure	NOUN
gujaf-416	36	18	of	of	ADP
gujaf-416	36	19	firms	firm	NOUN
gujaf-416	36	20	both	both	CCONJ
gujaf-416	36	21	in	in	ADP
gujaf-416	36	22	the	the	DET
gujaf-416	36	23	developed	developed	ADJ
gujaf-416	36	24	and	and	CCONJ
gujaf-416	36	25	the	the	DET
gujaf-416	36	26	developing	develop	VERB
gujaf-416	36	27	societies	society	NOUN
gujaf-416	36	28	(	(	PUNCT
gujaf-416	36	29	salawu	salawu	NOUN
gujaf-416	36	30	et	et	PROPN
gujaf-416	36	31	al	al	PROPN
gujaf-416	36	32	.	.	PROPN
gujaf-416	36	33	,	,	PUNCT
gujaf-416	36	34	2021	2021	NUM
gujaf-416	36	35	;	;	PUNCT
gujaf-416	36	36	ramaiah	ramaiah	PROPN
gujaf-416	36	37	et	et	PROPN
gujaf-416	36	38	al	al	PROPN
gujaf-416	36	39	.	.	PROPN
gujaf-416	36	40	,	,	PUNCT
gujaf-416	36	41	2022	2022	NUM
gujaf-416	36	42	)	)	PUNCT
gujaf-416	36	43	.	.	PUNCT
gujaf-416	37	1	while	while	SCONJ
gujaf-416	37	2	there	there	PRON
gujaf-416	37	3	have	have	AUX
gujaf-416	37	4	been	be	AUX
gujaf-416	37	5	considerable	considerable	ADJ
gujaf-416	37	6	research	research	NOUN
gujaf-416	37	7	in	in	ADP
gujaf-416	37	8	the	the	DET
gujaf-416	37	9	developed	develop	VERB
gujaf-416	37	10	countries	country	NOUN
gujaf-416	37	11	on	on	ADP
gujaf-416	37	12	the	the	DET
gujaf-416	37	13	environmental	environmental	ADJ
gujaf-416	37	14	sustainability	sustainability	NOUN
gujaf-416	37	15	of	of	ADP
gujaf-416	37	16	firms	firm	NOUN
gujaf-416	37	17	(	(	PUNCT
gujaf-416	37	18	agyemang	agyemang	NOUN
gujaf-416	37	19	et	et	PROPN
gujaf-416	37	20	al	al	PROPN
gujaf-416	37	21	.	.	PROPN
gujaf-416	37	22	,	,	PUNCT
gujaf-416	37	23	2020	2020	NUM
gujaf-416	37	24	;	;	PUNCT
gujaf-416	37	25	khaireddine	khaireddine	PROPN
gujaf-416	37	26	et	et	PROPN
gujaf-416	37	27	al	al	PROPN
gujaf-416	37	28	.	.	PROPN
gujaf-416	37	29	,	,	PUNCT
gujaf-416	37	30	2020	2020	NUM
gujaf-416	37	31	;	;	PUNCT
gujaf-416	38	1	latif1	latif1	PROPN
gujaf-416	38	2	et	et	PROPN
gujaf-416	38	3	al	al	PROPN
gujaf-416	38	4	.	.	PROPN
gujaf-416	38	5	,	,	PUNCT
gujaf-416	38	6	2020	2020	NUM
gujaf-416	38	7	)	)	PUNCT
gujaf-416	38	8	,	,	PUNCT
gujaf-416	38	9	there	there	PRON
gujaf-416	38	10	is	be	VERB
gujaf-416	38	11	a	a	DET
gujaf-416	38	12	handful	handful	NOUN
gujaf-416	38	13	of	of	ADP
gujaf-416	38	14	studies	study	NOUN
gujaf-416	38	15	on	on	ADP
gujaf-416	38	16	environmental	environmental	ADJ
gujaf-416	38	17	sustainability	sustainability	NOUN
gujaf-416	38	18	in	in	ADP
gujaf-416	38	19	developing	develop	VERB
gujaf-416	38	20	countries	country	NOUN
gujaf-416	38	21	like	like	ADP
gujaf-416	38	22	nigeria	nigeria	PROPN
gujaf-416	38	23	(	(	PUNCT
gujaf-416	38	24	salawu	salawu	PROPN
gujaf-416	38	25	et	et	PROPN
gujaf-416	38	26	al	al	PROPN
gujaf-416	38	27	.	.	PROPN
gujaf-416	38	28	,	,	PUNCT
gujaf-416	38	29	2021	2021	NUM
gujaf-416	38	30	;	;	PUNCT
gujaf-416	38	31	olowookere	olowookere	ADV
gujaf-416	38	32	,	,	PUNCT
gujaf-416	38	33	et	et	PROPN
gujaf-416	38	34	al	al	PROPN
gujaf-416	38	35	.	.	PROPN
gujaf-416	38	36	,	,	PUNCT
gujaf-416	38	37	2023	2023	NUM
gujaf-416	38	38	)	)	PUNCT
gujaf-416	38	39	.	.	PUNCT
gujaf-416	39	1	with	with	ADP
gujaf-416	39	2	most	most	ADJ
gujaf-416	39	3	of	of	ADP
gujaf-416	39	4	the	the	DET
gujaf-416	39	5	studies	study	NOUN
gujaf-416	39	6	conducted	conduct	VERB
gujaf-416	39	7	in	in	ADP
gujaf-416	39	8	nigeria	nigeria	PROPN
gujaf-416	39	9	centered	center	VERB
gujaf-416	39	10	on	on	ADP
gujaf-416	39	11	the	the	DET
gujaf-416	39	12	effect	effect	NOUN
gujaf-416	39	13	of	of	ADP
gujaf-416	39	14	environmental	environmental	ADJ
gujaf-416	39	15	performance	performance	NOUN
gujaf-416	39	16	on	on	ADP
gujaf-416	39	17	the	the	DET
gujaf-416	39	18	financial	financial	ADJ
gujaf-416	39	19	performance	performance	NOUN
gujaf-416	39	20	of	of	ADP
gujaf-416	39	21	firms	firm	NOUN
gujaf-416	39	22	.	.	PUNCT
gujaf-416	40	1	however	however	ADV
gujaf-416	40	2	,	,	PUNCT
gujaf-416	40	3	the	the	DET
gujaf-416	40	4	factors	factor	NOUN
gujaf-416	40	5	that	that	PRON
gujaf-416	40	6	influence	influence	VERB
gujaf-416	40	7	environmental	environmental	ADJ
gujaf-416	40	8	disclosures	disclosure	NOUN
gujaf-416	40	9	in	in	ADP
gujaf-416	40	10	developing	develop	VERB
gujaf-416	40	11	countries	country	NOUN
gujaf-416	40	12	remain	remain	VERB
gujaf-416	40	13	a	a	DET
gujaf-416	40	14	problem	problem	NOUN
gujaf-416	40	15	gusau	gusau	ADJ
gujaf-416	40	16	journal	journal	NOUN
gujaf-416	40	17	of	of	ADP
gujaf-416	40	18	accounting	accounting	NOUN
gujaf-416	40	19	and	and	CCONJ
gujaf-416	40	20	finance	finance	NOUN
gujaf-416	40	21	,	,	PUNCT
gujaf-416	40	22	vol.6	vol.6	PROPN
gujaf-416	40	23	,	,	PUNCT
gujaf-416	40	24	issue	issue	NOUN
gujaf-416	40	25	2	2	NUM
gujaf-416	40	26	,	,	PUNCT
gujaf-416	40	27	april	april	PROPN
gujaf-416	40	28	,	,	PUNCT
gujaf-416	40	29	2025	2025	NUM
gujaf-416	40	30	65	65	NUM
gujaf-416	40	31	considering	consider	VERB
gujaf-416	40	32	the	the	DET
gujaf-416	40	33	inconclusive	inconclusive	ADJ
gujaf-416	40	34	findings	finding	NOUN
gujaf-416	40	35	of	of	ADP
gujaf-416	40	36	previous	previous	ADJ
gujaf-416	40	37	studies	study	NOUN
gujaf-416	40	38	in	in	ADP
gujaf-416	40	39	this	this	DET
gujaf-416	40	40	area	area	NOUN
gujaf-416	40	41	and	and	CCONJ
gujaf-416	40	42	the	the	DET
gujaf-416	40	43	need	need	NOUN
gujaf-416	40	44	for	for	ADP
gujaf-416	40	45	this	this	DET
gujaf-416	40	46	study	study	NOUN
gujaf-416	40	47	in	in	ADP
gujaf-416	40	48	the	the	DET
gujaf-416	40	49	nigerian	nigerian	ADJ
gujaf-416	40	50	perspective	perspective	NOUN
gujaf-416	40	51	.	.	PUNCT
gujaf-416	41	1	in	in	ADP
gujaf-416	41	2	nigeria	nigeria	PROPN
gujaf-416	41	3	,	,	PUNCT
gujaf-416	41	4	the	the	DET
gujaf-416	41	5	study	study	NOUN
gujaf-416	41	6	conducted	conduct	VERB
gujaf-416	41	7	by	by	ADP
gujaf-416	41	8	abubakar	abubakar	PROPN
gujaf-416	41	9	and	and	CCONJ
gujaf-416	41	10	moses	moses	PROPN
gujaf-416	41	11	(	(	PUNCT
gujaf-416	41	12	2020	2020	NUM
gujaf-416	41	13	)	)	PUNCT
gujaf-416	41	14	;	;	PUNCT
gujaf-416	41	15	issa	issa	PROPN
gujaf-416	41	16	et	et	PROPN
gujaf-416	41	17	al	al	PROPN
gujaf-416	41	18	.	.	PROPN
gujaf-416	41	19	(	(	PUNCT
gujaf-416	41	20	2021	2021	NUM
gujaf-416	41	21	)	)	PUNCT
gujaf-416	41	22	;	;	PUNCT
gujaf-416	41	23	olowookere	olowookere	ADV
gujaf-416	41	24	,	,	PUNCT
gujaf-416	41	25	et	et	PROPN
gujaf-416	41	26	al	al	PROPN
gujaf-416	41	27	.	.	PROPN
gujaf-416	41	28	(	(	PUNCT
gujaf-416	41	29	2023	2023	NUM
gujaf-416	41	30	)	)	PUNCT
gujaf-416	41	31	;	;	PUNCT
gujaf-416	41	32	and	and	CCONJ
gujaf-416	41	33	suleiman	suleiman	PROPN
gujaf-416	41	34	et	et	PROPN
gujaf-416	41	35	al	al	PROPN
gujaf-416	41	36	.	.	PROPN
gujaf-416	41	37	(	(	PUNCT
gujaf-416	41	38	2023	2023	NUM
gujaf-416	41	39	)	)	PUNCT
gujaf-416	41	40	,	,	PUNCT
gujaf-416	41	41	examining	examine	VERB
gujaf-416	41	42	the	the	DET
gujaf-416	41	43	relationship	relationship	NOUN
gujaf-416	41	44	between	between	ADP
gujaf-416	41	45	board	board	NOUN
gujaf-416	41	46	characteristics	characteristic	NOUN
gujaf-416	41	47	and	and	CCONJ
gujaf-416	41	48	environmental	environmental	ADJ
gujaf-416	41	49	disclosure	disclosure	NOUN
gujaf-416	41	50	among	among	ADP
gujaf-416	41	51	the	the	DET
gujaf-416	41	52	industrial	industrial	ADJ
gujaf-416	41	53	goods	good	NOUN
gujaf-416	41	54	firms	firm	NOUN
gujaf-416	41	55	and	and	CCONJ
gujaf-416	41	56	oil	oil	NOUN
gujaf-416	41	57	and	and	CCONJ
gujaf-416	41	58	gas	gas	NOUN
gujaf-416	41	59	firms	firm	NOUN
gujaf-416	41	60	.	.	PUNCT
gujaf-416	42	1	the	the	DET
gujaf-416	42	2	findings	finding	NOUN
gujaf-416	42	3	of	of	ADP
gujaf-416	42	4	these	these	DET
gujaf-416	42	5	studies	study	NOUN
gujaf-416	42	6	can	can	AUX
gujaf-416	42	7	not	not	PART
gujaf-416	42	8	be	be	AUX
gujaf-416	42	9	generalized	generalize	VERB
gujaf-416	42	10	to	to	ADP
gujaf-416	42	11	the	the	DET
gujaf-416	42	12	entire	entire	ADJ
gujaf-416	42	13	manufacturing	manufacturing	NOUN
gujaf-416	42	14	firms	firm	NOUN
gujaf-416	42	15	in	in	ADP
gujaf-416	42	16	nigeria	nigeria	PROPN
gujaf-416	42	17	due	due	ADP
gujaf-416	42	18	to	to	ADP
gujaf-416	42	19	the	the	DET
gujaf-416	42	20	peculiarities	peculiarity	NOUN
gujaf-416	42	21	of	of	ADP
gujaf-416	42	22	these	these	DET
gujaf-416	42	23	firms	firm	NOUN
gujaf-416	42	24	.	.	PUNCT
gujaf-416	43	1	hence	hence	ADV
gujaf-416	43	2	,	,	PUNCT
gujaf-416	43	3	this	this	DET
gujaf-416	43	4	study	study	NOUN
gujaf-416	43	5	intends	intend	VERB
gujaf-416	43	6	to	to	PART
gujaf-416	43	7	fill	fill	VERB
gujaf-416	43	8	this	this	DET
gujaf-416	43	9	gap	gap	NOUN
gujaf-416	43	10	by	by	ADP
gujaf-416	43	11	focusing	focus	VERB
gujaf-416	43	12	on	on	ADP
gujaf-416	43	13	the	the	DET
gujaf-416	43	14	entire	entire	ADJ
gujaf-416	43	15	manufacturing	manufacturing	NOUN
gujaf-416	43	16	firms	firm	NOUN
gujaf-416	43	17	in	in	ADP
gujaf-416	43	18	nigeria	nigeria	PROPN
gujaf-416	43	19	which	which	PRON
gujaf-416	43	20	will	will	AUX
gujaf-416	43	21	enhance	enhance	VERB
gujaf-416	43	22	a	a	DET
gujaf-416	43	23	more	more	ADJ
gujaf-416	43	24	generalizability	generalizability	NOUN
gujaf-416	43	25	of	of	ADP
gujaf-416	43	26	the	the	DET
gujaf-416	43	27	study	study	NOUN
gujaf-416	43	28	.	.	PUNCT
gujaf-416	44	1	similarly	similarly	ADV
gujaf-416	44	2	,	,	PUNCT
gujaf-416	44	3	there	there	PRON
gujaf-416	44	4	is	be	VERB
gujaf-416	44	5	a	a	DET
gujaf-416	44	6	limitation	limitation	NOUN
gujaf-416	44	7	in	in	ADP
gujaf-416	44	8	scope	scope	NOUN
gujaf-416	44	9	of	of	ADP
gujaf-416	44	10	the	the	DET
gujaf-416	44	11	study	study	NOUN
gujaf-416	44	12	and	and	CCONJ
gujaf-416	44	13	this	this	PRON
gujaf-416	44	14	presents	present	VERB
gujaf-416	44	15	a	a	DET
gujaf-416	44	16	gap	gap	NOUN
gujaf-416	44	17	in	in	ADP
gujaf-416	44	18	the	the	DET
gujaf-416	44	19	period	period	NOUN
gujaf-416	44	20	that	that	PRON
gujaf-416	44	21	this	this	DET
gujaf-416	44	22	study	study	NOUN
gujaf-416	44	23	also	also	ADV
gujaf-416	44	24	intends	intend	VERB
gujaf-416	44	25	to	to	PART
gujaf-416	44	26	fill	fill	VERB
gujaf-416	44	27	.	.	PUNCT
gujaf-416	45	1	for	for	ADP
gujaf-416	45	2	instance	instance	NOUN
gujaf-416	45	3	,	,	PUNCT
gujaf-416	45	4	the	the	DET
gujaf-416	45	5	study	study	NOUN
gujaf-416	45	6	of	of	ADP
gujaf-416	45	7	issa	issa	PROPN
gujaf-416	45	8	et	et	PROPN
gujaf-416	45	9	al	al	PROPN
gujaf-416	45	10	.	.	PROPN
gujaf-416	46	1	(	(	PUNCT
gujaf-416	46	2	2021	2021	NUM
gujaf-416	46	3	)	)	PUNCT
gujaf-416	47	1	,	,	PUNCT
gujaf-416	47	2	covered	cover	VERB
gujaf-416	47	3	the	the	DET
gujaf-416	47	4	period	period	NOUN
gujaf-416	47	5	from	from	ADP
gujaf-416	47	6	2012	2012	NUM
gujaf-416	47	7	-	-	SYM
gujaf-416	47	8	2019	2019	NUM
gujaf-416	47	9	,	,	PUNCT
gujaf-416	47	10	salawu	salawu	VERB
gujaf-416	47	11	et	et	PROPN
gujaf-416	47	12	al	al	PROPN
gujaf-416	47	13	.	.	PROPN
gujaf-416	48	1	(	(	PUNCT
gujaf-416	48	2	2021	2021	NUM
gujaf-416	48	3	)	)	PUNCT
gujaf-416	48	4	,	,	PUNCT
gujaf-416	48	5	covered	cover	VERB
gujaf-416	48	6	from	from	ADP
gujaf-416	48	7	2012	2012	NUM
gujaf-416	48	8	-	-	SYM
gujaf-416	48	9	2018	2018	NUM
gujaf-416	48	10	,	,	PUNCT
gujaf-416	48	11	uche	uche	PROPN
gujaf-416	48	12	et	et	PROPN
gujaf-416	48	13	al	al	PROPN
gujaf-416	48	14	.	.	PROPN
gujaf-416	49	1	(	(	PUNCT
gujaf-416	49	2	2019	2019	NUM
gujaf-416	49	3	)	)	PUNCT
gujaf-416	49	4	,	,	PUNCT
gujaf-416	49	5	covered	cover	VERB
gujaf-416	49	6	the	the	DET
gujaf-416	49	7	period	period	NOUN
gujaf-416	49	8	from	from	ADP
gujaf-416	49	9	2008	2008	NUM
gujaf-416	49	10	-	-	SYM
gujaf-416	49	11	2017	2017	NUM
gujaf-416	49	12	.	.	PUNCT
gujaf-416	50	1	the	the	DET
gujaf-416	50	2	period	period	NOUN
gujaf-416	50	3	of	of	ADP
gujaf-416	50	4	time	time	NOUN
gujaf-416	50	5	covered	cover	VERB
gujaf-416	50	6	by	by	ADP
gujaf-416	50	7	these	these	DET
gujaf-416	50	8	studies	study	NOUN
gujaf-416	50	9	are	be	AUX
gujaf-416	50	10	not	not	PART
gujaf-416	50	11	too	too	ADV
gujaf-416	50	12	current	current	ADJ
gujaf-416	50	13	and	and	CCONJ
gujaf-416	50	14	can	can	AUX
gujaf-416	50	15	not	not	PART
gujaf-416	50	16	be	be	AUX
gujaf-416	50	17	relied	rely	VERB
gujaf-416	50	18	upon	upon	SCONJ
gujaf-416	50	19	for	for	ADP
gujaf-416	50	20	decision	decision	NOUN
gujaf-416	50	21	as	as	ADP
gujaf-416	50	22	many	many	ADJ
gujaf-416	50	23	environmental	environmental	ADJ
gujaf-416	50	24	issues	issue	NOUN
gujaf-416	50	25	and	and	CCONJ
gujaf-416	50	26	guidelines	guideline	NOUN
gujaf-416	50	27	has	have	AUX
gujaf-416	50	28	been	be	AUX
gujaf-416	50	29	offer	offer	NOUN
gujaf-416	50	30	to	to	PART
gujaf-416	50	31	promote	promote	VERB
gujaf-416	50	32	environmental	environmental	ADJ
gujaf-416	50	33	disclosure	disclosure	NOUN
gujaf-416	50	34	of	of	ADP
gujaf-416	50	35	firms	firm	NOUN
gujaf-416	50	36	.	.	PUNCT
gujaf-416	51	1	therefore	therefore	ADV
gujaf-416	51	2	,	,	PUNCT
gujaf-416	51	3	to	to	PART
gujaf-416	51	4	fill	fill	VERB
gujaf-416	51	5	the	the	DET
gujaf-416	51	6	gaps	gap	NOUN
gujaf-416	51	7	identified	identify	VERB
gujaf-416	51	8	in	in	ADP
gujaf-416	51	9	the	the	DET
gujaf-416	51	10	literature	literature	NOUN
gujaf-416	51	11	,	,	PUNCT
gujaf-416	51	12	this	this	DET
gujaf-416	51	13	study	study	NOUN
gujaf-416	51	14	examines	examine	VERB
gujaf-416	51	15	the	the	DET
gujaf-416	51	16	effect	effect	NOUN
gujaf-416	51	17	of	of	ADP
gujaf-416	51	18	board	board	NOUN
gujaf-416	51	19	specific	specific	NOUN
gujaf-416	51	20	-	-	PUNCT
gujaf-416	51	21	attributes	attribute	NOUN
gujaf-416	51	22	on	on	ADP
gujaf-416	51	23	environmental	environmental	ADJ
gujaf-416	51	24	disclosure	disclosure	NOUN
gujaf-416	51	25	of	of	ADP
gujaf-416	51	26	listed	list	VERB
gujaf-416	51	27	manufacturing	manufacturing	NOUN
gujaf-416	51	28	firms	firm	NOUN
gujaf-416	51	29	in	in	ADP
gujaf-416	51	30	nigeria	nigeria	PROPN
gujaf-416	51	31	.	.	PUNCT
gujaf-416	52	1	the	the	DET
gujaf-416	52	2	objective	objective	NOUN
gujaf-416	52	3	of	of	ADP
gujaf-416	52	4	the	the	DET
gujaf-416	52	5	study	study	NOUN
gujaf-416	52	6	is	be	AUX
gujaf-416	52	7	to	to	PART
gujaf-416	52	8	address	address	VERB
gujaf-416	52	9	the	the	DET
gujaf-416	52	10	concern	concern	NOUN
gujaf-416	52	11	on	on	ADP
gujaf-416	52	12	the	the	DET
gujaf-416	52	13	environmental	environmental	ADJ
gujaf-416	52	14	disclosure	disclosure	NOUN
gujaf-416	52	15	of	of	ADP
gujaf-416	52	16	listed	list	VERB
gujaf-416	52	17	manufacturing	manufacturing	NOUN
gujaf-416	52	18	firms	firm	NOUN
gujaf-416	52	19	in	in	ADP
gujaf-416	52	20	nigeria	nigeria	PROPN
gujaf-416	52	21	and	and	CCONJ
gujaf-416	52	22	to	to	PART
gujaf-416	52	23	shed	shed	VERB
gujaf-416	52	24	more	more	ADJ
gujaf-416	52	25	light	light	NOUN
gujaf-416	52	26	on	on	ADP
gujaf-416	52	27	the	the	DET
gujaf-416	52	28	factors	factor	NOUN
gujaf-416	52	29	that	that	PRON
gujaf-416	52	30	influence	influence	VERB
gujaf-416	52	31	the	the	DET
gujaf-416	52	32	environmental	environmental	ADJ
gujaf-416	52	33	disclosure	disclosure	NOUN
gujaf-416	52	34	of	of	ADP
gujaf-416	52	35	firms	firm	NOUN
gujaf-416	52	36	in	in	ADP
gujaf-416	52	37	nigeria	nigeria	PROPN
gujaf-416	52	38	.	.	PUNCT
gujaf-416	53	1	also	also	ADV
gujaf-416	53	2	,	,	PUNCT
gujaf-416	53	3	the	the	DET
gujaf-416	53	4	study	study	NOUN
gujaf-416	53	5	seeks	seek	VERB
gujaf-416	53	6	to	to	PART
gujaf-416	53	7	strengthen	strengthen	VERB
gujaf-416	53	8	the	the	DET
gujaf-416	53	9	need	need	NOUN
gujaf-416	53	10	for	for	ADP
gujaf-416	53	11	a	a	DET
gujaf-416	53	12	greener	green	ADJ
gujaf-416	53	13	and	and	CCONJ
gujaf-416	53	14	more	more	ADV
gujaf-416	53	15	responsible	responsible	ADJ
gujaf-416	53	16	business	business	NOUN
gujaf-416	53	17	environment	environment	NOUN
gujaf-416	53	18	in	in	ADP
gujaf-416	53	19	the	the	DET
gujaf-416	53	20	country	country	NOUN
gujaf-416	53	21	.	.	PUNCT
gujaf-416	54	1	2.0	2.0	NUM
gujaf-416	54	2	literature	literature	NOUN
gujaf-416	54	3	review	review	VERB
gujaf-416	54	4	this	this	DET
gujaf-416	54	5	section	section	NOUN
gujaf-416	54	6	of	of	ADP
gujaf-416	54	7	the	the	DET
gujaf-416	54	8	study	study	NOUN
gujaf-416	54	9	contains	contain	VERB
gujaf-416	54	10	the	the	DET
gujaf-416	54	11	conceptualization	conceptualization	NOUN
gujaf-416	54	12	of	of	ADP
gujaf-416	54	13	the	the	DET
gujaf-416	54	14	concepts	concept	NOUN
gujaf-416	54	15	of	of	ADP
gujaf-416	54	16	the	the	DET
gujaf-416	54	17	study	study	NOUN
gujaf-416	54	18	,	,	PUNCT
gujaf-416	54	19	empirical	empirical	ADJ
gujaf-416	54	20	studies	study	NOUN
gujaf-416	54	21	and	and	CCONJ
gujaf-416	54	22	theoretical	theoretical	ADJ
gujaf-416	54	23	framework	framework	NOUN
gujaf-416	54	24	of	of	ADP
gujaf-416	54	25	the	the	DET
gujaf-416	54	26	study	study	NOUN
gujaf-416	54	27	.	.	PUNCT
gujaf-416	55	1	environmental	environmental	ADJ
gujaf-416	55	2	disclosure	disclosure	PROPN
gujaf-416	55	3	environmental	environmental	ADJ
gujaf-416	55	4	disclosure	disclosure	NOUN
gujaf-416	55	5	is	be	AUX
gujaf-416	55	6	defined	define	VERB
gujaf-416	55	7	as	as	ADP
gujaf-416	55	8	the	the	DET
gujaf-416	55	9	disclosure	disclosure	NOUN
gujaf-416	55	10	by	by	ADP
gujaf-416	55	11	an	an	DET
gujaf-416	55	12	entity	entity	NOUN
gujaf-416	55	13	of	of	ADP
gujaf-416	55	14	environmentally	environmentally	ADV
gujaf-416	55	15	related	relate	VERB
gujaf-416	55	16	data	datum	NOUN
gujaf-416	55	17	,	,	PUNCT
gujaf-416	55	18	verified	verify	VERB
gujaf-416	55	19	or	or	CCONJ
gujaf-416	55	20	not	not	PART
gujaf-416	55	21	,	,	PUNCT
gujaf-416	55	22	regarding	regard	VERB
gujaf-416	55	23	environmental	environmental	ADJ
gujaf-416	55	24	risks	risk	NOUN
gujaf-416	55	25	,	,	PUNCT
gujaf-416	55	26	environmental	environmental	ADJ
gujaf-416	55	27	impacts	impact	NOUN
gujaf-416	55	28	,	,	PUNCT
gujaf-416	55	29	policies	policy	NOUN
gujaf-416	55	30	,	,	PUNCT
gujaf-416	55	31	strategies	strategy	NOUN
gujaf-416	55	32	,	,	PUNCT
gujaf-416	55	33	targets	target	NOUN
gujaf-416	55	34	,	,	PUNCT
gujaf-416	55	35	costs	cost	NOUN
gujaf-416	55	36	,	,	PUNCT
gujaf-416	55	37	liabilities	liability	NOUN
gujaf-416	55	38	or	or	CCONJ
gujaf-416	55	39	environmental	environmental	ADJ
gujaf-416	55	40	performance	performance	NOUN
gujaf-416	55	41	to	to	ADP
gujaf-416	55	42	those	those	PRON
gujaf-416	55	43	who	who	PRON
gujaf-416	55	44	have	have	VERB
gujaf-416	55	45	an	an	DET
gujaf-416	55	46	interest	interest	NOUN
gujaf-416	55	47	in	in	ADP
gujaf-416	55	48	such	such	ADJ
gujaf-416	55	49	information	information	NOUN
gujaf-416	55	50	,	,	PUNCT
gujaf-416	55	51	as	as	ADP
gujaf-416	55	52	an	an	DET
gujaf-416	55	53	aid	aid	NOUN
gujaf-416	55	54	to	to	ADP
gujaf-416	55	55	enriching	enrich	VERB
gujaf-416	55	56	their	their	PRON
gujaf-416	55	57	relationship	relationship	NOUN
gujaf-416	55	58	with	with	ADP
gujaf-416	55	59	reporting	report	VERB
gujaf-416	55	60	entity	entity	NOUN
gujaf-416	55	61	(	(	PUNCT
gujaf-416	55	62	che	che	NOUN
gujaf-416	55	63	-	-	ADJ
gujaf-416	55	64	adam	adam	PROPN
gujaf-416	55	65	et	et	PROPN
gujaf-416	55	66	al	al	PROPN
gujaf-416	55	67	.	.	PROPN
gujaf-416	55	68	,	,	PUNCT
gujaf-416	55	69	2019	2019	NUM
gujaf-416	55	70	)	)	PUNCT
gujaf-416	55	71	.	.	PUNCT
gujaf-416	56	1	according	accord	VERB
gujaf-416	56	2	to	to	ADP
gujaf-416	56	3	salawu	salawu	PROPN
gujaf-416	56	4	et	et	PROPN
gujaf-416	56	5	al	al	PROPN
gujaf-416	56	6	.	.	PROPN
gujaf-416	57	1	(	(	PUNCT
gujaf-416	57	2	2021	2021	NUM
gujaf-416	57	3	)	)	PUNCT
gujaf-416	57	4	,	,	PUNCT
gujaf-416	57	5	environmental	environmental	ADJ
gujaf-416	57	6	disclosure	disclosure	NOUN
gujaf-416	57	7	are	be	AUX
gujaf-416	57	8	means	mean	NOUN
gujaf-416	57	9	of	of	ADP
gujaf-416	57	10	communicating	communicate	VERB
gujaf-416	57	11	to	to	ADP
gujaf-416	57	12	the	the	DET
gujaf-416	57	13	stakeholders	stakeholder	NOUN
gujaf-416	57	14	,	,	PUNCT
gujaf-416	57	15	the	the	DET
gujaf-416	57	16	impact	impact	NOUN
gujaf-416	57	17	of	of	ADP
gujaf-416	57	18	the	the	DET
gujaf-416	57	19	firm	firm	NOUN
gujaf-416	57	20	’s	’s	PART
gujaf-416	57	21	activities	activity	NOUN
gujaf-416	57	22	on	on	ADP
gujaf-416	57	23	the	the	DET
gujaf-416	57	24	environment	environment	NOUN
gujaf-416	57	25	.	.	PUNCT
gujaf-416	58	1	the	the	DET
gujaf-416	58	2	central	central	ADJ
gujaf-416	58	3	objective	objective	NOUN
gujaf-416	58	4	of	of	ADP
gujaf-416	58	5	environmental	environmental	ADJ
gujaf-416	58	6	disclosure	disclosure	NOUN
gujaf-416	58	7	is	be	AUX
gujaf-416	58	8	to	to	PART
gujaf-416	58	9	communicate	communicate	VERB
gujaf-416	58	10	the	the	DET
gujaf-416	58	11	firm	firm	NOUN
gujaf-416	58	12	’s	’s	PART
gujaf-416	58	13	environmental	environmental	ADJ
gujaf-416	58	14	performance	performance	NOUN
gujaf-416	58	15	to	to	ADP
gujaf-416	58	16	the	the	DET
gujaf-416	58	17	report	report	NOUN
gujaf-416	58	18	reader	reader	NOUN
gujaf-416	58	19	.	.	PUNCT
gujaf-416	59	1	it	it	PRON
gujaf-416	59	2	is	be	AUX
gujaf-416	59	3	also	also	ADV
gujaf-416	59	4	defined	define	VERB
gujaf-416	59	5	as	as	ADP
gujaf-416	59	6	information	information	NOUN
gujaf-416	59	7	disclosed	disclose	VERB
gujaf-416	59	8	by	by	ADP
gujaf-416	59	9	companies	company	NOUN
gujaf-416	59	10	pertaining	pertain	VERB
gujaf-416	59	11	key	key	ADJ
gujaf-416	59	12	environmental	environmental	ADJ
gujaf-416	59	13	matters	matter	NOUN
gujaf-416	59	14	,	,	PUNCT
gujaf-416	59	15	policies	policy	NOUN
gujaf-416	59	16	on	on	ADP
gujaf-416	59	17	environmental	environmental	ADJ
gujaf-416	59	18	issues	issue	NOUN
gujaf-416	59	19	,	,	PUNCT
gujaf-416	59	20	quantity	quantity	NOUN
gujaf-416	59	21	of	of	ADP
gujaf-416	59	22	emissions	emission	NOUN
gujaf-416	59	23	and	and	CCONJ
gujaf-416	59	24	waste	waste	NOUN
gujaf-416	59	25	,	,	PUNCT
gujaf-416	59	26	compliance	compliance	NOUN
gujaf-416	59	27	to	to	ADP
gujaf-416	59	28	environmental	environmental	ADJ
gujaf-416	59	29	regulations	regulation	NOUN
gujaf-416	59	30	,	,	PUNCT
gujaf-416	59	31	expenditures	expenditure	NOUN
gujaf-416	59	32	on	on	ADP
gujaf-416	59	33	environmental	environmental	ADJ
gujaf-416	59	34	activities	activity	NOUN
gujaf-416	59	35	,	,	PUNCT
gujaf-416	59	36	contribution	contribution	NOUN
gujaf-416	59	37	to	to	ADP
gujaf-416	59	38	sustainability	sustainability	NOUN
gujaf-416	59	39	projects	project	NOUN
gujaf-416	59	40	and	and	CCONJ
gujaf-416	59	41	etc	etc	X
gujaf-416	59	42	(	(	PUNCT
gujaf-416	59	43	ong	ong	INTJ
gujaf-416	59	44	,	,	PUNCT
gujaf-416	59	45	et	et	PROPN
gujaf-416	59	46	al	al	PROPN
gujaf-416	59	47	.	.	PROPN
gujaf-416	59	48	,	,	PUNCT
gujaf-416	59	49	2019	2019	NUM
gujaf-416	59	50	)	)	PUNCT
gujaf-416	59	51	.	.	PUNCT
gujaf-416	60	1	as	as	SCONJ
gujaf-416	60	2	sustainability	sustainability	NOUN
gujaf-416	60	3	and	and	CCONJ
gujaf-416	60	4	environmental	environmental	ADJ
gujaf-416	60	5	responsibility	responsibility	NOUN
gujaf-416	60	6	gain	gain	VERB
gujaf-416	60	7	prominence	prominence	NOUN
gujaf-416	60	8	,	,	PUNCT
gujaf-416	60	9	stakeholders	stakeholder	NOUN
gujaf-416	60	10	increasingly	increasingly	ADV
gujaf-416	60	11	demand	demand	VERB
gujaf-416	60	12	high	high	ADJ
gujaf-416	60	13	-	-	PUNCT
gujaf-416	60	14	quality	quality	NOUN
gujaf-416	60	15	disclosure	disclosure	NOUN
gujaf-416	60	16	to	to	PART
gujaf-416	60	17	make	make	VERB
gujaf-416	60	18	informed	informed	ADJ
gujaf-416	60	19	decisions	decision	NOUN
gujaf-416	60	20	and	and	CCONJ
gujaf-416	60	21	assess	assess	VERB
gujaf-416	60	22	companies	company	NOUN
gujaf-416	60	23	'	'	PART
gujaf-416	60	24	commitment	commitment	NOUN
gujaf-416	60	25	to	to	ADP
gujaf-416	60	26	environmental	environmental	ADJ
gujaf-416	60	27	stewardship	stewardship	NOUN
gujaf-416	60	28	.	.	PUNCT
gujaf-416	61	1	the	the	DET
gujaf-416	61	2	demand	demand	NOUN
gujaf-416	61	3	for	for	ADP
gujaf-416	61	4	firms	firm	NOUN
gujaf-416	61	5	to	to	PART
gujaf-416	61	6	conduct	conduct	VERB
gujaf-416	61	7	environmental	environmental	ADJ
gujaf-416	61	8	control	control	NOUN
gujaf-416	61	9	assessments	assessment	NOUN
gujaf-416	61	10	and	and	CCONJ
gujaf-416	61	11	disclose	disclose	VERB
gujaf-416	61	12	their	their	PRON
gujaf-416	61	13	findings	finding	NOUN
gujaf-416	61	14	has	have	AUX
gujaf-416	61	15	grown	grow	VERB
gujaf-416	61	16	significantly	significantly	ADV
gujaf-416	61	17	over	over	ADP
gujaf-416	61	18	several	several	ADJ
gujaf-416	61	19	decades	decade	NOUN
gujaf-416	61	20	.	.	PUNCT
gujaf-416	62	1	the	the	DET
gujaf-416	62	2	statement	statement	NOUN
gujaf-416	62	3	strongly	strongly	ADV
gujaf-416	62	4	appeals	appeal	VERB
gujaf-416	62	5	to	to	PART
gujaf-416	62	6	establish	establish	VERB
gujaf-416	62	7	an	an	DET
gujaf-416	62	8	enduring	endure	VERB
gujaf-416	62	9	environment	environment	NOUN
gujaf-416	62	10	that	that	PRON
gujaf-416	62	11	fosters	foster	VERB
gujaf-416	62	12	favorable	favorable	ADJ
gujaf-416	62	13	conditions	condition	NOUN
gujaf-416	62	14	for	for	ADP
gujaf-416	62	15	individuals	individual	NOUN
gujaf-416	62	16	and	and	CCONJ
gujaf-416	62	17	corporate	corporate	ADJ
gujaf-416	62	18	entities	entity	NOUN
gujaf-416	62	19	to	to	PART
gujaf-416	62	20	effectively	effectively	ADV
gujaf-416	62	21	carry	carry	VERB
gujaf-416	62	22	out	out	ADP
gujaf-416	62	23	their	their	PRON
gujaf-416	62	24	operations	operation	NOUN
gujaf-416	62	25	(	(	PUNCT
gujaf-416	62	26	suleiman	suleiman	PROPN
gujaf-416	62	27	,	,	PUNCT
gujaf-416	62	28	et	et	PROPN
gujaf-416	62	29	al	al	PROPN
gujaf-416	62	30	.	.	PROPN
gujaf-416	62	31	,	,	PUNCT
gujaf-416	62	32	2023	2023	NUM
gujaf-416	62	33	)	)	PUNCT
gujaf-416	62	34	.	.	PUNCT
gujaf-416	63	1	board	board	NOUN
gujaf-416	63	2	attributes	attribute	VERB
gujaf-416	63	3	gusau	gusau	ADJ
gujaf-416	63	4	journal	journal	NOUN
gujaf-416	63	5	of	of	ADP
gujaf-416	63	6	accounting	accounting	NOUN
gujaf-416	63	7	and	and	CCONJ
gujaf-416	63	8	finance	finance	NOUN
gujaf-416	63	9	,	,	PUNCT
gujaf-416	63	10	vol.6	vol.6	PROPN
gujaf-416	63	11	,	,	PUNCT
gujaf-416	63	12	issue	issue	NOUN
gujaf-416	63	13	2	2	NUM
gujaf-416	63	14	,	,	PUNCT
gujaf-416	63	15	april	april	PROPN
gujaf-416	63	16	,	,	PUNCT
gujaf-416	63	17	2025	2025	NUM
gujaf-416	63	18	66	66	NUM
gujaf-416	63	19	board	board	NOUN
gujaf-416	63	20	attributes	attribute	NOUN
gujaf-416	63	21	are	be	AUX
gujaf-416	63	22	characteristics	characteristic	NOUN
gujaf-416	63	23	that	that	SCONJ
gujaf-416	63	24	board	board	NOUN
gujaf-416	63	25	should	should	AUX
gujaf-416	63	26	possess	possess	VERB
gujaf-416	63	27	in	in	ADP
gujaf-416	63	28	order	order	NOUN
gujaf-416	63	29	to	to	PART
gujaf-416	63	30	protect	protect	VERB
gujaf-416	63	31	the	the	DET
gujaf-416	63	32	rights	right	NOUN
gujaf-416	63	33	of	of	ADP
gujaf-416	63	34	shareholders	shareholder	NOUN
gujaf-416	63	35	,	,	PUNCT
gujaf-416	63	36	especially	especially	ADV
gujaf-416	63	37	minority	minority	NOUN
gujaf-416	63	38	shareholders	shareholder	NOUN
gujaf-416	63	39	,	,	PUNCT
gujaf-416	63	40	from	from	ADP
gujaf-416	63	41	deviant	deviant	ADJ
gujaf-416	63	42	management	management	NOUN
gujaf-416	63	43	and	and	CCONJ
gujaf-416	63	44	board	board	NOUN
gujaf-416	63	45	members	member	NOUN
gujaf-416	63	46	.	.	PUNCT
gujaf-416	64	1	board	board	NOUN
gujaf-416	64	2	characteristics	characteristic	NOUN
gujaf-416	64	3	assist	assist	VERB
gujaf-416	64	4	in	in	ADP
gujaf-416	64	5	protecting	protect	VERB
gujaf-416	64	6	stakeholder	stakeholder	NOUN
gujaf-416	64	7	rights	right	NOUN
gujaf-416	64	8	against	against	ADP
gujaf-416	64	9	management	management	NOUN
gujaf-416	64	10	's	's	PART
gujaf-416	64	11	unethical	unethical	ADJ
gujaf-416	64	12	conduct	conduct	NOUN
gujaf-416	64	13	(	(	PUNCT
gujaf-416	64	14	connelly	connelly	ADV
gujaf-416	64	15	et	et	PROPN
gujaf-416	64	16	al	al	PROPN
gujaf-416	64	17	.	.	PROPN
gujaf-416	64	18	,	,	PUNCT
gujaf-416	64	19	2010	2010	NUM
gujaf-416	64	20	)	)	PUNCT
gujaf-416	64	21	.	.	PUNCT
gujaf-416	65	1	the	the	DET
gujaf-416	65	2	board	board	NOUN
gujaf-416	65	3	attributes	attribute	VERB
gujaf-416	65	4	that	that	PRON
gujaf-416	65	5	will	will	AUX
gujaf-416	65	6	be	be	AUX
gujaf-416	65	7	investigated	investigate	VERB
gujaf-416	65	8	in	in	ADP
gujaf-416	65	9	this	this	DET
gujaf-416	65	10	study	study	NOUN
gujaf-416	65	11	are	be	AUX
gujaf-416	65	12	explained	explain	VERB
gujaf-416	65	13	below	below	ADV
gujaf-416	65	14	.	.	PUNCT
gujaf-416	66	1	board	board	NOUN
gujaf-416	66	2	size	size	NOUN
gujaf-416	66	3	board	board	NOUN
gujaf-416	66	4	size	size	NOUN
gujaf-416	66	5	refers	refer	VERB
gujaf-416	66	6	to	to	ADP
gujaf-416	66	7	the	the	DET
gujaf-416	66	8	total	total	ADJ
gujaf-416	66	9	number	number	NOUN
gujaf-416	66	10	of	of	ADP
gujaf-416	66	11	directors	director	NOUN
gujaf-416	66	12	on	on	ADP
gujaf-416	66	13	the	the	DET
gujaf-416	66	14	board	board	NOUN
gujaf-416	66	15	of	of	ADP
gujaf-416	66	16	a	a	DET
gujaf-416	66	17	firm	firm	NOUN
gujaf-416	66	18	which	which	PRON
gujaf-416	66	19	is	be	AUX
gujaf-416	66	20	inclusive	inclusive	ADJ
gujaf-416	66	21	of	of	ADP
gujaf-416	66	22	the	the	DET
gujaf-416	66	23	chief	chief	ADJ
gujaf-416	66	24	executive	executive	ADJ
gujaf-416	66	25	officer	officer	NOUN
gujaf-416	66	26	and	and	CCONJ
gujaf-416	66	27	chairman	chairman	NOUN
gujaf-416	66	28	of	of	ADP
gujaf-416	66	29	the	the	DET
gujaf-416	66	30	board	board	NOUN
gujaf-416	66	31	.	.	PUNCT
gujaf-416	67	1	this	this	PRON
gujaf-416	67	2	will	will	AUX
gujaf-416	67	3	include	include	VERB
gujaf-416	67	4	outside	outside	ADJ
gujaf-416	67	5	directors	director	NOUN
gujaf-416	67	6	,	,	PUNCT
gujaf-416	67	7	executive	executive	ADJ
gujaf-416	67	8	directors	director	NOUN
gujaf-416	67	9	,	,	PUNCT
gujaf-416	67	10	and	and	CCONJ
gujaf-416	67	11	non	non	ADJ
gujaf-416	67	12	-	-	ADJ
gujaf-416	67	13	executive	executive	ADJ
gujaf-416	67	14	directors	director	NOUN
gujaf-416	67	15	.	.	PUNCT
gujaf-416	68	1	the	the	DET
gujaf-416	68	2	reason	reason	NOUN
gujaf-416	68	3	for	for	ADP
gujaf-416	68	4	the	the	DET
gujaf-416	68	5	support	support	NOUN
gujaf-416	68	6	is	be	AUX
gujaf-416	68	7	that	that	SCONJ
gujaf-416	68	8	a	a	DET
gujaf-416	68	9	larger	large	ADJ
gujaf-416	68	10	board	board	NOUN
gujaf-416	68	11	of	of	ADP
gujaf-416	68	12	directors	director	NOUN
gujaf-416	68	13	can	can	AUX
gujaf-416	68	14	ensure	ensure	VERB
gujaf-416	68	15	that	that	SCONJ
gujaf-416	68	16	more	more	ADJ
gujaf-416	68	17	non	non	ADJ
gujaf-416	68	18	-	-	ADJ
gujaf-416	68	19	executive	executive	ADJ
gujaf-416	68	20	directors	director	NOUN
gujaf-416	68	21	can	can	AUX
gujaf-416	68	22	better	well	ADV
gujaf-416	68	23	supervise	supervise	VERB
gujaf-416	68	24	managers	manager	NOUN
gujaf-416	68	25	,	,	PUNCT
gujaf-416	68	26	while	while	SCONJ
gujaf-416	68	27	a	a	DET
gujaf-416	68	28	larger	large	ADJ
gujaf-416	68	29	board	board	NOUN
gujaf-416	68	30	of	of	ADP
gujaf-416	68	31	directors	director	NOUN
gujaf-416	68	32	will	will	AUX
gujaf-416	68	33	include	include	VERB
gujaf-416	68	34	more	more	ADJ
gujaf-416	68	35	professionals	professional	NOUN
gujaf-416	68	36	from	from	ADP
gujaf-416	68	37	different	different	ADJ
gujaf-416	68	38	fields	field	NOUN
gujaf-416	68	39	.	.	PUNCT
gujaf-416	69	1	highquality	highquality	NOUN
gujaf-416	69	2	boards	board	NOUN
gujaf-416	69	3	from	from	ADP
gujaf-416	69	4	different	different	ADJ
gujaf-416	69	5	backgrounds	background	NOUN
gujaf-416	69	6	can	can	AUX
gujaf-416	69	7	make	make	VERB
gujaf-416	69	8	better	well	ADJ
gujaf-416	69	9	decisions	decision	NOUN
gujaf-416	69	10	for	for	ADP
gujaf-416	69	11	the	the	DET
gujaf-416	69	12	board	board	NOUN
gujaf-416	69	13	(	(	PUNCT
gujaf-416	69	14	olowookere	olowookere	ADV
gujaf-416	69	15	et	et	PROPN
gujaf-416	69	16	al	al	PROPN
gujaf-416	69	17	.	.	PROPN
gujaf-416	69	18	,	,	PUNCT
gujaf-416	69	19	2023	2023	NUM
gujaf-416	69	20	)	)	PUNCT
gujaf-416	69	21	.	.	PUNCT
gujaf-416	70	1	board	board	NOUN
gujaf-416	70	2	independence	independence	PROPN
gujaf-416	70	3	board	board	PROPN
gujaf-416	70	4	independence	independence	NOUN
gujaf-416	70	5	refers	refer	VERB
gujaf-416	70	6	to	to	ADP
gujaf-416	70	7	the	the	DET
gujaf-416	70	8	proportion	proportion	NOUN
gujaf-416	70	9	of	of	ADP
gujaf-416	70	10	independent	independent	ADJ
gujaf-416	70	11	directors	director	NOUN
gujaf-416	70	12	serving	serve	VERB
gujaf-416	70	13	on	on	ADP
gujaf-416	70	14	a	a	DET
gujaf-416	70	15	company	company	NOUN
gujaf-416	70	16	's	's	PART
gujaf-416	70	17	board	board	NOUN
gujaf-416	70	18	.	.	PUNCT
gujaf-416	71	1	an	an	DET
gujaf-416	71	2	independent	independent	ADJ
gujaf-416	71	3	director	director	NOUN
gujaf-416	71	4	has	have	VERB
gujaf-416	71	5	no	no	DET
gujaf-416	71	6	material	material	NOUN
gujaf-416	71	7	relationship	relationship	NOUN
gujaf-416	71	8	with	with	ADP
gujaf-416	71	9	the	the	DET
gujaf-416	71	10	company	company	NOUN
gujaf-416	71	11	,	,	PUNCT
gujaf-416	71	12	its	its	PRON
gujaf-416	71	13	management	management	NOUN
gujaf-416	71	14	,	,	PUNCT
gujaf-416	71	15	or	or	CCONJ
gujaf-416	71	16	its	its	PRON
gujaf-416	71	17	major	major	ADJ
gujaf-416	71	18	shareholders	shareholder	NOUN
gujaf-416	71	19	,	,	PUNCT
gujaf-416	71	20	which	which	PRON
gujaf-416	71	21	could	could	AUX
gujaf-416	71	22	compromise	compromise	VERB
gujaf-416	71	23	their	their	PRON
gujaf-416	71	24	ability	ability	NOUN
gujaf-416	71	25	to	to	PART
gujaf-416	71	26	act	act	VERB
gujaf-416	71	27	in	in	ADP
gujaf-416	71	28	the	the	DET
gujaf-416	71	29	best	good	ADJ
gujaf-416	71	30	interest	interest	NOUN
gujaf-416	71	31	of	of	ADP
gujaf-416	71	32	all	all	DET
gujaf-416	71	33	shareholders	shareholder	NOUN
gujaf-416	71	34	(	(	PUNCT
gujaf-416	71	35	romlah	romlah	VERB
gujaf-416	71	36	et	et	PROPN
gujaf-416	71	37	al	al	PROPN
gujaf-416	71	38	.	.	PROPN
gujaf-416	71	39	,	,	PUNCT
gujaf-416	71	40	2020	2020	NUM
gujaf-416	71	41	)	)	PUNCT
gujaf-416	71	42	.	.	PUNCT
gujaf-416	72	1	independent	independent	ADJ
gujaf-416	72	2	directors	director	NOUN
gujaf-416	72	3	are	be	AUX
gujaf-416	72	4	essential	essential	ADJ
gujaf-416	72	5	for	for	ADP
gujaf-416	72	6	effective	effective	ADJ
gujaf-416	72	7	corporate	corporate	ADJ
gujaf-416	72	8	governance	governance	NOUN
gujaf-416	72	9	as	as	SCONJ
gujaf-416	72	10	they	they	PRON
gujaf-416	72	11	bring	bring	VERB
gujaf-416	72	12	objectivity	objectivity	NOUN
gujaf-416	72	13	,	,	PUNCT
gujaf-416	72	14	impartiality	impartiality	NOUN
gujaf-416	72	15	,	,	PUNCT
gujaf-416	72	16	and	and	CCONJ
gujaf-416	72	17	diverse	diverse	ADJ
gujaf-416	72	18	expertise	expertise	NOUN
gujaf-416	72	19	to	to	PART
gujaf-416	72	20	board	board	NOUN
gujaf-416	72	21	decisionmaking	decisionmake	VERB
gujaf-416	72	22	processes	process	NOUN
gujaf-416	72	23	.	.	PUNCT
gujaf-416	73	1	an	an	DET
gujaf-416	73	2	independent	independent	ADJ
gujaf-416	73	3	director	director	NOUN
gujaf-416	73	4	refers	refer	VERB
gujaf-416	73	5	to	to	ADP
gujaf-416	73	6	an	an	DET
gujaf-416	73	7	individual	individual	NOUN
gujaf-416	73	8	appointed	appoint	VERB
gujaf-416	73	9	to	to	ADP
gujaf-416	73	10	a	a	DET
gujaf-416	73	11	corporation	corporation	NOUN
gujaf-416	73	12	’s	’s	PART
gujaf-416	73	13	board	board	NOUN
gujaf-416	73	14	but	but	CCONJ
gujaf-416	73	15	does	do	AUX
gujaf-416	73	16	not	not	PART
gujaf-416	73	17	engage	engage	VERB
gujaf-416	73	18	in	in	ADP
gujaf-416	73	19	the	the	DET
gujaf-416	73	20	organization	organization	NOUN
gujaf-416	73	21	's	's	PART
gujaf-416	73	22	internal	internal	ADJ
gujaf-416	73	23	management	management	NOUN
gujaf-416	73	24	(	(	PUNCT
gujaf-416	73	25	suleiman	suleiman	PROPN
gujaf-416	73	26	et	et	PROPN
gujaf-416	73	27	al	al	PROPN
gujaf-416	73	28	.	.	PROPN
gujaf-416	73	29	,	,	PUNCT
gujaf-416	73	30	2023	2023	NUM
gujaf-416	73	31	)	)	PUNCT
gujaf-416	73	32	.	.	PUNCT
gujaf-416	74	1	furthermore	furthermore	ADV
gujaf-416	74	2	,	,	PUNCT
gujaf-416	74	3	this	this	DET
gujaf-416	74	4	director	director	NOUN
gujaf-416	74	5	maintains	maintain	VERB
gujaf-416	74	6	no	no	DET
gujaf-416	74	7	familial	familial	ADJ
gujaf-416	74	8	or	or	CCONJ
gujaf-416	74	9	business	business	NOUN
gujaf-416	74	10	affiliations	affiliation	NOUN
gujaf-416	74	11	with	with	ADP
gujaf-416	74	12	thecorporation	thecorporation	NOUN
gujaf-416	74	13	.	.	PUNCT
gujaf-416	75	1	board	board	PROPN
gujaf-416	75	2	financial	financial	PROPN
gujaf-416	75	3	expertise	expertise	NOUN
gujaf-416	75	4	board	board	PROPN
gujaf-416	75	5	financial	financial	ADJ
gujaf-416	75	6	expertise	expertise	NOUN
gujaf-416	75	7	refers	refer	VERB
gujaf-416	75	8	to	to	ADP
gujaf-416	75	9	the	the	DET
gujaf-416	75	10	presence	presence	NOUN
gujaf-416	75	11	of	of	ADP
gujaf-416	75	12	directors	director	NOUN
gujaf-416	75	13	on	on	ADP
gujaf-416	75	14	a	a	DET
gujaf-416	75	15	company	company	NOUN
gujaf-416	75	16	's	's	PART
gujaf-416	75	17	board	board	NOUN
gujaf-416	75	18	who	who	PRON
gujaf-416	75	19	possess	possess	VERB
gujaf-416	75	20	relevant	relevant	ADJ
gujaf-416	75	21	financial	financial	ADJ
gujaf-416	75	22	knowledge	knowledge	NOUN
gujaf-416	75	23	,	,	PUNCT
gujaf-416	75	24	skills	skill	NOUN
gujaf-416	75	25	,	,	PUNCT
gujaf-416	75	26	and	and	CCONJ
gujaf-416	75	27	experience	experience	NOUN
gujaf-416	75	28	.	.	PUNCT
gujaf-416	76	1	having	have	VERB
gujaf-416	76	2	directors	director	NOUN
gujaf-416	76	3	with	with	ADP
gujaf-416	76	4	financial	financial	ADJ
gujaf-416	76	5	expertise	expertise	NOUN
gujaf-416	76	6	is	be	AUX
gujaf-416	76	7	essential	essential	ADJ
gujaf-416	76	8	for	for	ADP
gujaf-416	76	9	effective	effective	ADJ
gujaf-416	76	10	corporate	corporate	ADJ
gujaf-416	76	11	governance	governance	NOUN
gujaf-416	76	12	,	,	PUNCT
gujaf-416	76	13	especially	especially	ADV
gujaf-416	76	14	in	in	ADP
gujaf-416	76	15	making	make	VERB
gujaf-416	76	16	informed	informed	ADJ
gujaf-416	76	17	financial	financial	ADJ
gujaf-416	76	18	decisions	decision	NOUN
gujaf-416	76	19	,	,	PUNCT
gujaf-416	76	20	overseeing	oversee	VERB
gujaf-416	76	21	financial	financial	ADJ
gujaf-416	76	22	reporting	reporting	NOUN
gujaf-416	76	23	,	,	PUNCT
gujaf-416	76	24	and	and	CCONJ
gujaf-416	76	25	assessing	assess	VERB
gujaf-416	76	26	the	the	DET
gujaf-416	76	27	company	company	NOUN
gujaf-416	76	28	's	's	PART
gujaf-416	76	29	financial	financial	ADJ
gujaf-416	76	30	performance	performance	NOUN
gujaf-416	76	31	(	(	PUNCT
gujaf-416	76	32	suleiman	suleiman	PROPN
gujaf-416	76	33	et	et	PROPN
gujaf-416	76	34	al	al	PROPN
gujaf-416	76	35	.	.	PROPN
gujaf-416	76	36	,	,	PUNCT
gujaf-416	76	37	2023	2023	NUM
gujaf-416	76	38	)	)	PUNCT
gujaf-416	76	39	.	.	PUNCT
gujaf-416	77	1	the	the	DET
gujaf-416	77	2	significance	significance	NOUN
gujaf-416	77	3	of	of	ADP
gujaf-416	77	4	board	board	NOUN
gujaf-416	77	5	members	member	NOUN
gujaf-416	77	6	'	'	PART
gujaf-416	77	7	educational	educational	ADJ
gujaf-416	77	8	background	background	NOUN
gujaf-416	77	9	and	and	CCONJ
gujaf-416	77	10	expertise	expertise	NOUN
gujaf-416	77	11	in	in	ADP
gujaf-416	77	12	their	their	PRON
gujaf-416	77	13	oversight	oversight	NOUN
gujaf-416	77	14	responsibilities	responsibility	NOUN
gujaf-416	77	15	can	can	AUX
gujaf-416	77	16	not	not	PART
gujaf-416	77	17	be	be	AUX
gujaf-416	77	18	overstated	overstate	VERB
gujaf-416	77	19	.	.	PUNCT
gujaf-416	78	1	the	the	DET
gujaf-416	78	2	principles	principle	NOUN
gujaf-416	78	3	for	for	ADP
gujaf-416	78	4	expertise	expertise	NOUN
gujaf-416	78	5	were	be	AUX
gujaf-416	78	6	delineated	delineate	VERB
gujaf-416	78	7	in	in	ADP
gujaf-416	78	8	nigeria	nigeria	PROPN
gujaf-416	78	9	through	through	ADP
gujaf-416	78	10	various	various	ADJ
gujaf-416	78	11	codes	code	NOUN
gujaf-416	78	12	,	,	PUNCT
gujaf-416	78	13	including	include	VERB
gujaf-416	78	14	the	the	DET
gujaf-416	78	15	2011	2011	NUM
gujaf-416	78	16	and	and	CCONJ
gujaf-416	78	17	2018	2018	NUM
gujaf-416	78	18	sec	sec	PROPN
gujaf-416	78	19	codes	code	NOUN
gujaf-416	78	20	and	and	CCONJ
gujaf-416	78	21	the	the	DET
gujaf-416	78	22	2006	2006	NUM
gujaf-416	78	23	post	post	NOUN
gujaf-416	78	24	consolidation	consolidation	PROPN
gujaf-416	78	25	cbn	cbn	PROPN
gujaf-416	78	26	code	code	PROPN
gujaf-416	78	27	,	,	PUNCT
gujaf-416	78	28	among	among	ADP
gujaf-416	78	29	others	other	NOUN
gujaf-416	78	30	.	.	PUNCT
gujaf-416	79	1	the	the	DET
gujaf-416	79	2	us	us	PROPN
gujaf-416	79	3	securities	securities	PROPN
gujaf-416	79	4	and	and	CCONJ
gujaf-416	79	5	exchange	exchange	PROPN
gujaf-416	79	6	commission	commission	PROPN
gujaf-416	79	7	(	(	PUNCT
gujaf-416	79	8	ussec	ussec	PROPN
gujaf-416	79	9	)	)	PUNCT
gujaf-416	79	10	also	also	ADV
gujaf-416	79	11	imposes	impose	VERB
gujaf-416	79	12	a	a	DET
gujaf-416	79	13	comparable	comparable	ADJ
gujaf-416	79	14	requirement	requirement	NOUN
gujaf-416	79	15	,	,	PUNCT
gujaf-416	79	16	stipulating	stipulate	VERB
gujaf-416	79	17	that	that	SCONJ
gujaf-416	79	18	companies	company	NOUN
gujaf-416	79	19	must	must	AUX
gujaf-416	79	20	have	have	VERB
gujaf-416	79	21	a	a	DET
gujaf-416	79	22	minimum	minimum	NOUN
gujaf-416	79	23	of	of	ADP
gujaf-416	79	24	one	one	NUM
gujaf-416	79	25	individual	individual	NOUN
gujaf-416	79	26	possessing	possess	VERB
gujaf-416	79	27	financial	financial	ADJ
gujaf-416	79	28	expertise	expertise	NOUN
gujaf-416	79	29	(	(	PUNCT
gujaf-416	79	30	suleiman	suleiman	PROPN
gujaf-416	79	31	et	et	PROPN
gujaf-416	79	32	al	al	PROPN
gujaf-416	79	33	.	.	PROPN
gujaf-416	79	34	,	,	PUNCT
gujaf-416	79	35	2023	2023	NUM
gujaf-416	79	36	)	)	PUNCT
gujaf-416	79	37	.	.	PUNCT
gujaf-416	80	1	board	board	NOUN
gujaf-416	80	2	gender	gender	PROPN
gujaf-416	80	3	board	board	PROPN
gujaf-416	80	4	gender	gender	NOUN
gujaf-416	80	5	diversity	diversity	NOUN
gujaf-416	80	6	is	be	AUX
gujaf-416	80	7	a	a	DET
gujaf-416	80	8	significant	significant	ADJ
gujaf-416	80	9	aspect	aspect	NOUN
gujaf-416	80	10	of	of	ADP
gujaf-416	80	11	corporate	corporate	ADJ
gujaf-416	80	12	governance	governance	NOUN
gujaf-416	80	13	;	;	PUNCT
gujaf-416	80	14	it	it	PRON
gujaf-416	80	15	is	be	AUX
gujaf-416	80	16	defined	define	VERB
gujaf-416	80	17	as	as	ADP
gujaf-416	80	18	the	the	DET
gujaf-416	80	19	presence	presence	NOUN
gujaf-416	80	20	of	of	ADP
gujaf-416	80	21	female	female	ADJ
gujaf-416	80	22	directors	director	NOUN
gujaf-416	80	23	on	on	ADP
gujaf-416	80	24	the	the	DET
gujaf-416	80	25	board	board	NOUN
gujaf-416	80	26	of	of	ADP
gujaf-416	80	27	directors	director	NOUN
gujaf-416	80	28	of	of	ADP
gujaf-416	80	29	corporations	corporation	NOUN
gujaf-416	80	30	.	.	PUNCT
gujaf-416	81	1	board	board	NOUN
gujaf-416	81	2	gender	gender	NOUN
gujaf-416	81	3	diversity	diversity	NOUN
gujaf-416	81	4	leads	lead	VERB
gujaf-416	81	5	to	to	ADP
gujaf-416	81	6	better	well	ADJ
gujaf-416	81	7	decision	decision	NOUN
gujaf-416	81	8	-	-	PUNCT
gujaf-416	81	9	making	making	NOUN
gujaf-416	81	10	.	.	PUNCT
gujaf-416	82	1	overall	overall	ADV
gujaf-416	82	2	,	,	PUNCT
gujaf-416	82	3	there	there	PRON
gujaf-416	82	4	has	have	AUX
gujaf-416	82	5	been	be	AUX
gujaf-416	82	6	strong	strong	ADJ
gujaf-416	82	7	evidence	evidence	NOUN
gujaf-416	82	8	in	in	ADP
gujaf-416	82	9	the	the	DET
gujaf-416	82	10	literature	literature	NOUN
gujaf-416	82	11	that	that	PRON
gujaf-416	82	12	board	board	NOUN
gujaf-416	82	13	gender	gender	NOUN
gujaf-416	82	14	diversity	diversity	NOUN
gujaf-416	82	15	is	be	AUX
gujaf-416	82	16	a	a	DET
gujaf-416	82	17	critical	critical	ADJ
gujaf-416	82	18	and	and	CCONJ
gujaf-416	82	19	favorable	favorable	ADJ
gujaf-416	82	20	aspect	aspect	NOUN
gujaf-416	82	21	of	of	ADP
gujaf-416	82	22	the	the	DET
gujaf-416	82	23	board	board	NOUN
gujaf-416	82	24	of	of	ADP
gujaf-416	82	25	directors	director	NOUN
gujaf-416	82	26	and	and	CCONJ
gujaf-416	82	27	thus	thus	ADV
gujaf-416	82	28	reinforces	reinforce	VERB
gujaf-416	82	29	internal	internal	ADJ
gujaf-416	82	30	corporate	corporate	ADJ
gujaf-416	82	31	governance	governance	NOUN
gujaf-416	82	32	.	.	PUNCT
gujaf-416	83	1	the	the	DET
gujaf-416	83	2	advocacy	advocacy	NOUN
gujaf-416	83	3	for	for	ADP
gujaf-416	83	4	gender	gender	NOUN
gujaf-416	83	5	diversity	diversity	NOUN
gujaf-416	83	6	of	of	ADP
gujaf-416	83	7	the	the	DET
gujaf-416	83	8	board	board	NOUN
gujaf-416	83	9	which	which	PRON
gujaf-416	83	10	started	start	VERB
gujaf-416	83	11	after	after	ADP
gujaf-416	83	12	the	the	DET
gujaf-416	83	13	beijing	beijing	PROPN
gujaf-416	83	14	conference	conference	NOUN
gujaf-416	83	15	recommended	recommend	VERB
gujaf-416	83	16	that	that	SCONJ
gujaf-416	83	17	there	there	PRON
gujaf-416	83	18	should	should	AUX
gujaf-416	83	19	be	be	AUX
gujaf-416	83	20	30	30	NUM
gujaf-416	83	21	%	%	NOUN
gujaf-416	83	22	female	female	ADJ
gujaf-416	83	23	representation	representation	NOUN
gujaf-416	83	24	in	in	ADP
gujaf-416	83	25	the	the	DET
gujaf-416	83	26	management	management	NOUN
gujaf-416	83	27	of	of	ADP
gujaf-416	83	28	firms	firm	NOUN
gujaf-416	83	29	.	.	PUNCT
gujaf-416	84	1	the	the	DET
gujaf-416	84	2	composition	composition	NOUN
gujaf-416	84	3	of	of	ADP
gujaf-416	84	4	the	the	DET
gujaf-416	84	5	board	board	NOUN
gujaf-416	84	6	is	be	AUX
gujaf-416	84	7	very	very	ADV
gujaf-416	84	8	key	key	ADJ
gujaf-416	84	9	to	to	ADP
gujaf-416	84	10	determining	determine	VERB
gujaf-416	84	11	the	the	DET
gujaf-416	84	12	disclosure	disclosure	NOUN
gujaf-416	84	13	pattern	pattern	NOUN
gujaf-416	84	14	of	of	ADP
gujaf-416	84	15	companies	company	NOUN
gujaf-416	84	16	(	(	PUNCT
gujaf-416	84	17	olowookere	olowookere	ADV
gujaf-416	84	18	et	et	PROPN
gujaf-416	84	19	al	al	PROPN
gujaf-416	84	20	.	.	PROPN
gujaf-416	84	21	,	,	PUNCT
gujaf-416	84	22	2023	2023	NUM
gujaf-416	84	23	)	)	PUNCT
gujaf-416	84	24	.	.	PUNCT
gujaf-416	85	1	gusau	gusau	PROPN
gujaf-416	85	2	journal	journal	PROPN
gujaf-416	85	3	of	of	ADP
gujaf-416	85	4	accounting	accounting	NOUN
gujaf-416	85	5	and	and	CCONJ
gujaf-416	85	6	finance	finance	NOUN
gujaf-416	85	7	,	,	PUNCT
gujaf-416	85	8	vol.6	vol.6	PROPN
gujaf-416	85	9	,	,	PUNCT
gujaf-416	85	10	issue	issue	NOUN
gujaf-416	85	11	2	2	NUM
gujaf-416	85	12	,	,	PUNCT
gujaf-416	85	13	april	april	PROPN
gujaf-416	85	14	,	,	PUNCT
gujaf-416	85	15	2025	2025	NUM
gujaf-416	85	16	67	67	NUM
gujaf-416	85	17	board	board	NOUN
gujaf-416	85	18	nationality	nationality	NOUN
gujaf-416	85	19	according	accord	VERB
gujaf-416	85	20	to	to	ADP
gujaf-416	85	21	financial	financial	ADJ
gujaf-416	85	22	reporting	reporting	NOUN
gujaf-416	85	23	council	council	PROPN
gujaf-416	85	24	of	of	ADP
gujaf-416	85	25	nigeria	nigeria	PROPN
gujaf-416	85	26	(	(	PUNCT
gujaf-416	85	27	frcn	frcn	PROPN
gujaf-416	85	28	)	)	PUNCT
gujaf-416	85	29	,	,	PUNCT
gujaf-416	85	30	board	board	NOUN
gujaf-416	85	31	nationality	nationality	NOUN
gujaf-416	85	32	is	be	AUX
gujaf-416	85	33	concerned	concern	VERB
gujaf-416	85	34	with	with	ADP
gujaf-416	85	35	the	the	DET
gujaf-416	85	36	number	number	NOUN
gujaf-416	85	37	of	of	ADP
gujaf-416	85	38	foreign	foreign	ADJ
gujaf-416	85	39	members	member	NOUN
gujaf-416	85	40	in	in	ADP
gujaf-416	85	41	the	the	DET
gujaf-416	85	42	board	board	NOUN
gujaf-416	85	43	of	of	ADP
gujaf-416	85	44	directors	director	NOUN
gujaf-416	85	45	of	of	ADP
gujaf-416	85	46	a	a	DET
gujaf-416	85	47	particular	particular	ADJ
gujaf-416	85	48	company	company	NOUN
gujaf-416	85	49	.	.	PUNCT
gujaf-416	86	1	it	it	PRON
gujaf-416	86	2	is	be	AUX
gujaf-416	86	3	seen	see	VERB
gujaf-416	86	4	as	as	ADP
gujaf-416	86	5	the	the	DET
gujaf-416	86	6	number	number	NOUN
gujaf-416	86	7	of	of	ADP
gujaf-416	86	8	directors	director	NOUN
gujaf-416	86	9	that	that	PRON
gujaf-416	86	10	have	have	VERB
gujaf-416	86	11	different	different	ADJ
gujaf-416	86	12	nationality	nationality	NOUN
gujaf-416	86	13	or	or	CCONJ
gujaf-416	86	14	someone	someone	PRON
gujaf-416	86	15	who	who	PRON
gujaf-416	86	16	was	be	AUX
gujaf-416	86	17	born	bear	VERB
gujaf-416	86	18	and	and	CCONJ
gujaf-416	86	19	brought	bring	VERB
gujaf-416	86	20	up	up	ADP
gujaf-416	86	21	a	a	DET
gujaf-416	86	22	different	different	ADJ
gujaf-416	86	23	country	country	NOUN
gujaf-416	86	24	and	and	CCONJ
gujaf-416	86	25	has	have	AUX
gujaf-416	86	26	chosen	choose	VERB
gujaf-416	86	27	to	to	PART
gujaf-416	86	28	invest	invest	VERB
gujaf-416	86	29	in	in	ADP
gujaf-416	86	30	a	a	DET
gujaf-416	86	31	different	different	ADJ
gujaf-416	86	32	country	country	NOUN
gujaf-416	86	33	.	.	PUNCT
gujaf-416	87	1	board	board	NOUN
gujaf-416	87	2	nationality	nationality	NOUN
gujaf-416	87	3	is	be	AUX
gujaf-416	87	4	the	the	DET
gujaf-416	87	5	degree	degree	NOUN
gujaf-416	87	6	of	of	ADP
gujaf-416	87	7	foreign	foreign	ADJ
gujaf-416	87	8	directorship	directorship	NOUN
gujaf-416	87	9	in	in	ADP
gujaf-416	87	10	any	any	DET
gujaf-416	87	11	board	board	NOUN
gujaf-416	87	12	of	of	ADP
gujaf-416	87	13	directors	director	NOUN
gujaf-416	87	14	and	and	CCONJ
gujaf-416	87	15	this	this	PRON
gujaf-416	87	16	has	have	AUX
gujaf-416	87	17	been	be	AUX
gujaf-416	87	18	found	find	VERB
gujaf-416	87	19	to	to	PART
gujaf-416	87	20	have	have	VERB
gujaf-416	87	21	significant	significant	ADJ
gujaf-416	87	22	and	and	CCONJ
gujaf-416	87	23	positive	positive	ADJ
gujaf-416	87	24	on	on	ADP
gujaf-416	87	25	the	the	DET
gujaf-416	87	26	environmental	environmental	ADJ
gujaf-416	87	27	disclosures	disclosure	NOUN
gujaf-416	87	28	of	of	ADP
gujaf-416	87	29	environmentally	environmentally	ADV
gujaf-416	87	30	sensitive	sensitive	ADJ
gujaf-416	87	31	firms	firm	NOUN
gujaf-416	87	32	(	(	PUNCT
gujaf-416	87	33	liao	liao	PROPN
gujaf-416	87	34	et	et	PROPN
gujaf-416	87	35	al	al	PROPN
gujaf-416	87	36	.	.	PROPN
gujaf-416	87	37	,	,	PUNCT
gujaf-416	87	38	2014	2014	NUM
gujaf-416	87	39	)	)	PUNCT
gujaf-416	87	40	.	.	PUNCT
gujaf-416	88	1	in	in	ADP
gujaf-416	88	2	african	african	ADJ
gujaf-416	88	3	context	context	NOUN
gujaf-416	88	4	,	,	PUNCT
gujaf-416	88	5	due	due	ADJ
gujaf-416	88	6	largely	largely	ADV
gujaf-416	88	7	to	to	ADP
gujaf-416	88	8	inherent	inherent	ADJ
gujaf-416	88	9	institutional	institutional	ADJ
gujaf-416	88	10	weaknesses	weakness	NOUN
gujaf-416	88	11	,	,	PUNCT
gujaf-416	88	12	a	a	DET
gujaf-416	88	13	foreign	foreign	ADJ
gujaf-416	88	14	directorship	directorship	NOUN
gujaf-416	88	15	is	be	AUX
gujaf-416	88	16	seen	see	VERB
gujaf-416	88	17	as	as	ADP
gujaf-416	88	18	institutional	institutional	ADJ
gujaf-416	88	19	mechanisms	mechanism	NOUN
gujaf-416	88	20	put	put	VERB
gujaf-416	88	21	in	in	ADP
gujaf-416	88	22	place	place	NOUN
gujaf-416	88	23	to	to	PART
gujaf-416	88	24	enhance	enhance	VERB
gujaf-416	88	25	the	the	DET
gujaf-416	88	26	decision	decision	NOUN
gujaf-416	88	27	-	-	PUNCT
gujaf-416	88	28	making	make	VERB
gujaf-416	88	29	capacity	capacity	NOUN
gujaf-416	88	30	of	of	ADP
gujaf-416	88	31	the	the	DET
gujaf-416	88	32	board	board	NOUN
gujaf-416	88	33	(	(	PUNCT
gujaf-416	88	34	al	al	PROPN
gujaf-416	88	35	-	-	PUNCT
gujaf-416	88	36	najjar	najjar	PROPN
gujaf-416	88	37	,	,	PUNCT
gujaf-416	88	38	2011	2011	NUM
gujaf-416	88	39	;	;	PUNCT
gujaf-416	88	40	hamid	hamid	PROPN
gujaf-416	88	41	et	et	PROPN
gujaf-416	88	42	al	al	PROPN
gujaf-416	88	43	.	.	PROPN
gujaf-416	88	44	,	,	PUNCT
gujaf-416	88	45	2015	2015	NUM
gujaf-416	88	46	)	)	PUNCT
gujaf-416	88	47	.	.	PUNCT
gujaf-416	89	1	board	board	NOUN
gujaf-416	89	2	with	with	ADP
gujaf-416	89	3	large	large	ADJ
gujaf-416	89	4	and	and	CCONJ
gujaf-416	89	5	diverse	diverse	ADJ
gujaf-416	89	6	members	member	NOUN
gujaf-416	89	7	are	be	AUX
gujaf-416	89	8	expected	expect	VERB
gujaf-416	89	9	to	to	PART
gujaf-416	89	10	ensure	ensure	VERB
gujaf-416	89	11	the	the	DET
gujaf-416	89	12	compliance	compliance	NOUN
gujaf-416	89	13	with	with	ADP
gujaf-416	89	14	environment	environment	NOUN
gujaf-416	89	15	regulations	regulation	NOUN
gujaf-416	89	16	.	.	PUNCT
gujaf-416	90	1	independent	independent	ADJ
gujaf-416	90	2	directors	director	NOUN
gujaf-416	90	3	serve	serve	VERB
gujaf-416	90	4	as	as	ADP
gujaf-416	90	5	a	a	DET
gujaf-416	90	6	mechanism	mechanism	NOUN
gujaf-416	90	7	that	that	PRON
gujaf-416	90	8	bridge	bridge	VERB
gujaf-416	90	9	the	the	DET
gujaf-416	90	10	gap	gap	NOUN
gujaf-416	90	11	between	between	ADP
gujaf-416	90	12	management	management	NOUN
gujaf-416	90	13	and	and	CCONJ
gujaf-416	90	14	the	the	DET
gujaf-416	90	15	shareholder	shareholder	NOUN
gujaf-416	90	16	and	and	CCONJ
gujaf-416	90	17	implement	implement	VERB
gujaf-416	90	18	policies	policy	NOUN
gujaf-416	90	19	that	that	PRON
gujaf-416	90	20	will	will	AUX
gujaf-416	90	21	ensure	ensure	VERB
gujaf-416	90	22	environmental	environmental	ADJ
gujaf-416	90	23	sustainability	sustainability	NOUN
gujaf-416	90	24	.	.	PUNCT
gujaf-416	91	1	also	also	ADV
gujaf-416	91	2	,	,	PUNCT
gujaf-416	91	3	female	female	ADJ
gujaf-416	91	4	directors	director	NOUN
gujaf-416	91	5	are	be	AUX
gujaf-416	91	6	more	more	ADV
gujaf-416	91	7	concerned	concerned	ADJ
gujaf-416	91	8	with	with	ADP
gujaf-416	91	9	specific	specific	ADJ
gujaf-416	91	10	aspects	aspect	NOUN
gujaf-416	91	11	of	of	ADP
gujaf-416	91	12	corporate	corporate	ADJ
gujaf-416	91	13	responsibility	responsibility	NOUN
gujaf-416	91	14	and	and	CCONJ
gujaf-416	91	15	could	could	AUX
gujaf-416	91	16	perceive	perceive	VERB
gujaf-416	91	17	sustainability	sustainability	NOUN
gujaf-416	91	18	issues	issue	NOUN
gujaf-416	91	19	more	more	ADV
gujaf-416	91	20	carefully	carefully	ADV
gujaf-416	91	21	than	than	ADP
gujaf-416	91	22	male	male	ADJ
gujaf-416	91	23	managers	manager	NOUN
gujaf-416	91	24	which	which	PRON
gujaf-416	91	25	could	could	AUX
gujaf-416	91	26	thus	thus	ADV
gujaf-416	91	27	lead	lead	VERB
gujaf-416	91	28	to	to	ADP
gujaf-416	91	29	a	a	DET
gujaf-416	91	30	greater	great	ADJ
gujaf-416	91	31	degree	degree	NOUN
gujaf-416	91	32	of	of	ADP
gujaf-416	91	33	environmental	environmental	ADJ
gujaf-416	91	34	responsibilities	responsibility	NOUN
gujaf-416	91	35	(	(	PUNCT
gujaf-416	91	36	issa	issa	PROPN
gujaf-416	91	37	et	et	PROPN
gujaf-416	91	38	al	al	PROPN
gujaf-416	91	39	.	.	PROPN
gujaf-416	91	40	,	,	PUNCT
gujaf-416	91	41	2021	2021	NUM
gujaf-416	91	42	)	)	PUNCT
gujaf-416	91	43	.	.	PUNCT
gujaf-416	92	1	more	more	ADV
gujaf-416	92	2	so	so	ADV
gujaf-416	92	3	,	,	PUNCT
gujaf-416	92	4	foreign	foreign	ADJ
gujaf-416	92	5	directors	director	NOUN
gujaf-416	92	6	are	be	AUX
gujaf-416	92	7	expected	expect	VERB
gujaf-416	92	8	to	to	PART
gujaf-416	92	9	pay	pay	VERB
gujaf-416	92	10	greater	great	ADJ
gujaf-416	92	11	attention	attention	NOUN
gujaf-416	92	12	in	in	ADP
gujaf-416	92	13	environmental	environmental	ADJ
gujaf-416	92	14	issues	issue	NOUN
gujaf-416	92	15	due	due	ADP
gujaf-416	92	16	to	to	ADP
gujaf-416	92	17	their	their	PRON
gujaf-416	92	18	international	international	ADJ
gujaf-416	92	19	exposure	exposure	NOUN
gujaf-416	92	20	.	.	PUNCT
gujaf-416	93	1	empirical	empirical	ADJ
gujaf-416	93	2	studies	study	NOUN
gujaf-416	93	3	olowookere	olowookere	ADV
gujaf-416	93	4	et	et	PROPN
gujaf-416	93	5	al	al	PROPN
gujaf-416	93	6	.	.	PROPN
gujaf-416	93	7	(	(	PUNCT
gujaf-416	93	8	2023	2023	NUM
gujaf-416	93	9	)	)	PUNCT
gujaf-416	93	10	,	,	PUNCT
gujaf-416	93	11	investigated	investigate	VERB
gujaf-416	93	12	board	board	NOUN
gujaf-416	93	13	attributes	attribute	NOUN
gujaf-416	93	14	and	and	CCONJ
gujaf-416	93	15	environmental	environmental	ADJ
gujaf-416	93	16	disclosure	disclosure	NOUN
gujaf-416	93	17	practices	practice	NOUN
gujaf-416	93	18	among	among	ADP
gujaf-416	93	19	listed	list	VERB
gujaf-416	93	20	pharmaceutical	pharmaceutical	NOUN
gujaf-416	93	21	and	and	CCONJ
gujaf-416	93	22	cement	cement	NOUN
gujaf-416	93	23	companies	company	NOUN
gujaf-416	93	24	in	in	ADP
gujaf-416	93	25	nigeria	nigeria	PROPN
gujaf-416	93	26	.	.	PUNCT
gujaf-416	94	1	the	the	DET
gujaf-416	94	2	population	population	NOUN
gujaf-416	94	3	of	of	ADP
gujaf-416	94	4	the	the	DET
gujaf-416	94	5	study	study	NOUN
gujaf-416	94	6	consisted	consist	VERB
gujaf-416	94	7	of	of	ADP
gujaf-416	94	8	thirteen	thirteen	NUM
gujaf-416	94	9	(	(	PUNCT
gujaf-416	94	10	13	13	NUM
gujaf-416	94	11	)	)	PUNCT
gujaf-416	94	12	nigerian	nigerian	NOUN
gujaf-416	94	13	listed	list	VERB
gujaf-416	94	14	companies	company	NOUN
gujaf-416	94	15	out	out	ADP
gujaf-416	94	16	of	of	ADP
gujaf-416	94	17	which	which	PRON
gujaf-416	94	18	ten	ten	NUM
gujaf-416	94	19	(	(	PUNCT
gujaf-416	94	20	seven	seven	NUM
gujaf-416	94	21	pharmaceutical	pharmaceutical	NOUN
gujaf-416	94	22	and	and	CCONJ
gujaf-416	94	23	three	three	NUM
gujaf-416	94	24	cement	cement	NOUN
gujaf-416	94	25	companies	company	NOUN
gujaf-416	94	26	)	)	PUNCT
gujaf-416	94	27	companies	company	NOUN
gujaf-416	94	28	were	be	AUX
gujaf-416	94	29	purposely	purposely	ADV
gujaf-416	94	30	selected	select	VERB
gujaf-416	94	31	based	base	VERB
gujaf-416	94	32	on	on	ADP
gujaf-416	94	33	the	the	DET
gujaf-416	94	34	availability	availability	NOUN
gujaf-416	94	35	of	of	ADP
gujaf-416	94	36	data	datum	NOUN
gujaf-416	94	37	.	.	PUNCT
gujaf-416	95	1	the	the	DET
gujaf-416	95	2	study	study	NOUN
gujaf-416	95	3	covered	cover	VERB
gujaf-416	95	4	a	a	DET
gujaf-416	95	5	period	period	NOUN
gujaf-416	95	6	of	of	ADP
gujaf-416	95	7	ten	ten	NUM
gujaf-416	95	8	years	year	NOUN
gujaf-416	95	9	(	(	PUNCT
gujaf-416	95	10	2012	2012	NUM
gujaf-416	95	11	to	to	ADP
gujaf-416	95	12	2021	2021	NUM
gujaf-416	95	13	)	)	PUNCT
gujaf-416	95	14	and	and	CCONJ
gujaf-416	95	15	employed	employ	VERB
gujaf-416	95	16	random	random	ADJ
gujaf-416	95	17	fixed	fix	VERB
gujaf-416	95	18	effect	effect	NOUN
gujaf-416	95	19	regression	regression	NOUN
gujaf-416	95	20	for	for	ADP
gujaf-416	95	21	analysis	analysis	NOUN
gujaf-416	95	22	.	.	PUNCT
gujaf-416	96	1	the	the	DET
gujaf-416	96	2	results	result	NOUN
gujaf-416	96	3	of	of	ADP
gujaf-416	96	4	the	the	DET
gujaf-416	96	5	study	study	NOUN
gujaf-416	96	6	showed	show	VERB
gujaf-416	96	7	that	that	SCONJ
gujaf-416	96	8	board	board	NOUN
gujaf-416	96	9	independence	independence	NOUN
gujaf-416	96	10	and	and	CCONJ
gujaf-416	96	11	board	board	NOUN
gujaf-416	96	12	gender	gender	NOUN
gujaf-416	96	13	diversity	diversity	NOUN
gujaf-416	96	14	have	have	VERB
gujaf-416	96	15	a	a	DET
gujaf-416	96	16	positive	positive	ADJ
gujaf-416	96	17	and	and	CCONJ
gujaf-416	96	18	significant	significant	ADJ
gujaf-416	96	19	relationship	relationship	NOUN
gujaf-416	96	20	with	with	ADP
gujaf-416	96	21	environmental	environmental	ADJ
gujaf-416	96	22	disclosure	disclosure	NOUN
gujaf-416	96	23	practices	practice	NOUN
gujaf-416	96	24	.	.	PUNCT
gujaf-416	97	1	however	however	ADV
gujaf-416	97	2	,	,	PUNCT
gujaf-416	97	3	board	board	NOUN
gujaf-416	97	4	meetings	meeting	NOUN
gujaf-416	97	5	had	have	VERB
gujaf-416	97	6	a	a	DET
gujaf-416	97	7	negative	negative	ADJ
gujaf-416	97	8	and	and	CCONJ
gujaf-416	97	9	significant	significant	ADJ
gujaf-416	97	10	impact	impact	NOUN
gujaf-416	97	11	on	on	ADP
gujaf-416	97	12	environmental	environmental	ADJ
gujaf-416	97	13	disclosure	disclosure	NOUN
gujaf-416	97	14	,	,	PUNCT
gujaf-416	97	15	while	while	SCONJ
gujaf-416	97	16	board	board	NOUN
gujaf-416	97	17	size	size	NOUN
gujaf-416	97	18	had	have	VERB
gujaf-416	97	19	a	a	DET
gujaf-416	97	20	positive	positive	ADJ
gujaf-416	97	21	but	but	CCONJ
gujaf-416	97	22	insignificant	insignificant	ADJ
gujaf-416	97	23	influence	influence	NOUN
gujaf-416	97	24	on	on	ADP
gujaf-416	97	25	environmental	environmental	ADJ
gujaf-416	97	26	disclosure	disclosure	NOUN
gujaf-416	97	27	.	.	PUNCT
gujaf-416	98	1	suleiman	suleiman	PROPN
gujaf-416	98	2	et	et	PROPN
gujaf-416	98	3	al	al	PROPN
gujaf-416	98	4	.	.	PROPN
gujaf-416	99	1	(	(	PUNCT
gujaf-416	99	2	2023	2023	NUM
gujaf-416	99	3	)	)	PUNCT
gujaf-416	100	1	,	,	PUNCT
gujaf-416	100	2	investigated	investigate	VERB
gujaf-416	100	3	the	the	DET
gujaf-416	100	4	attributes	attribute	NOUN
gujaf-416	100	5	of	of	ADP
gujaf-416	100	6	corporate	corporate	ADJ
gujaf-416	100	7	boards	board	NOUN
gujaf-416	100	8	and	and	CCONJ
gujaf-416	100	9	their	their	PRON
gujaf-416	100	10	relationship	relationship	NOUN
gujaf-416	100	11	to	to	ADP
gujaf-416	100	12	environmental	environmental	ADJ
gujaf-416	100	13	disclosure	disclosure	NOUN
gujaf-416	100	14	practices	practice	NOUN
gujaf-416	100	15	among	among	ADP
gujaf-416	100	16	industrial	industrial	ADJ
gujaf-416	100	17	goods	good	NOUN
gujaf-416	100	18	companies	company	NOUN
gujaf-416	100	19	listed	list	VERB
gujaf-416	100	20	in	in	ADP
gujaf-416	100	21	nigeria	nigeria	PROPN
gujaf-416	100	22	.	.	PUNCT
gujaf-416	101	1	the	the	DET
gujaf-416	101	2	study	study	NOUN
gujaf-416	101	3	used	use	VERB
gujaf-416	101	4	secondary	secondary	ADJ
gujaf-416	101	5	data	datum	NOUN
gujaf-416	101	6	from	from	ADP
gujaf-416	101	7	nigerian	nigerian	ADJ
gujaf-416	101	8	exchange	exchange	NOUN
gujaf-416	101	9	group	group	NOUN
gujaf-416	101	10	(	(	PUNCT
gujaf-416	101	11	ngx	ngx	NOUN
gujaf-416	101	12	)	)	PUNCT
gujaf-416	101	13	listed	list	VERB
gujaf-416	101	14	industrial	industrial	ADJ
gujaf-416	101	15	goods	good	NOUN
gujaf-416	101	16	companies	company	NOUN
gujaf-416	101	17	from	from	ADP
gujaf-416	101	18	2013	2013	NUM
gujaf-416	101	19	to	to	ADP
gujaf-416	101	20	2022	2022	NUM
gujaf-416	101	21	in	in	ADP
gujaf-416	101	22	an	an	DET
gujaf-416	101	23	ex	ex	NOUN
gujaf-416	101	24	-	-	ADJ
gujaf-416	101	25	post	post	ADJ
gujaf-416	101	26	facto	facto	X
gujaf-416	101	27	design	design	NOUN
gujaf-416	101	28	.	.	PUNCT
gujaf-416	102	1	the	the	DET
gujaf-416	102	2	study	study	NOUN
gujaf-416	102	3	tested	test	VERB
gujaf-416	102	4	hypotheses	hypothesis	NOUN
gujaf-416	102	5	using	use	VERB
gujaf-416	102	6	multiple	multiple	ADJ
gujaf-416	102	7	regression	regression	NOUN
gujaf-416	102	8	.	.	PUNCT
gujaf-416	103	1	the	the	DET
gujaf-416	103	2	result	result	NOUN
gujaf-416	103	3	shows	show	VERB
gujaf-416	103	4	a	a	DET
gujaf-416	103	5	statistically	statistically	ADV
gujaf-416	103	6	significant	significant	ADJ
gujaf-416	103	7	and	and	CCONJ
gujaf-416	103	8	positive	positive	ADJ
gujaf-416	103	9	link	link	NOUN
gujaf-416	103	10	between	between	ADP
gujaf-416	103	11	board	board	NOUN
gujaf-416	103	12	size	size	NOUN
gujaf-416	103	13	and	and	CCONJ
gujaf-416	103	14	environmental	environmental	ADJ
gujaf-416	103	15	disclosure	disclosure	NOUN
gujaf-416	103	16	.	.	PUNCT
gujaf-416	104	1	it	it	PRON
gujaf-416	104	2	appears	appear	VERB
gujaf-416	104	3	that	that	SCONJ
gujaf-416	104	4	corporations	corporation	NOUN
gujaf-416	104	5	with	with	ADP
gujaf-416	104	6	larger	large	ADJ
gujaf-416	104	7	boards	board	NOUN
gujaf-416	104	8	disclose	disclose	VERB
gujaf-416	104	9	more	more	ADJ
gujaf-416	104	10	environmental	environmental	ADJ
gujaf-416	104	11	information	information	NOUN
gujaf-416	104	12	.	.	PUNCT
gujaf-416	105	1	ramaiah	ramaiah	PROPN
gujaf-416	105	2	et	et	PROPN
gujaf-416	105	3	al	al	PROPN
gujaf-416	105	4	.	.	PROPN
gujaf-416	106	1	(	(	PUNCT
gujaf-416	106	2	2022	2022	NUM
gujaf-416	106	3	)	)	PUNCT
gujaf-416	106	4	,	,	PUNCT
gujaf-416	106	5	examined	examine	VERB
gujaf-416	106	6	the	the	DET
gujaf-416	106	7	influence	influence	NOUN
gujaf-416	106	8	of	of	ADP
gujaf-416	106	9	board	board	NOUN
gujaf-416	106	10	characteristics	characteristic	NOUN
gujaf-416	106	11	,	,	PUNCT
gujaf-416	106	12	namely	namely	ADV
gujaf-416	106	13	,	,	PUNCT
gujaf-416	106	14	board	board	NOUN
gujaf-416	106	15	size	size	NOUN
gujaf-416	106	16	(	(	PUNCT
gujaf-416	106	17	bs	bs	NOUN
gujaf-416	106	18	)	)	PUNCT
gujaf-416	106	19	,	,	PUNCT
gujaf-416	106	20	board	board	NOUN
gujaf-416	106	21	independence	independence	NOUN
gujaf-416	106	22	,	,	PUNCT
gujaf-416	106	23	board	board	NOUN
gujaf-416	106	24	meetings	meeting	NOUN
gujaf-416	106	25	,	,	PUNCT
gujaf-416	106	26	ceo	ceo	NOUN
gujaf-416	106	27	duality	duality	NOUN
gujaf-416	106	28	,	,	PUNCT
gujaf-416	106	29	firm	firm	ADJ
gujaf-416	106	30	-	-	PUNCT
gujaf-416	106	31	size	size	NOUN
gujaf-416	106	32	,	,	PUNCT
gujaf-416	106	33	tobinq	tobinq	ADJ
gujaf-416	106	34	,	,	PUNCT
gujaf-416	106	35	and	and	CCONJ
gujaf-416	106	36	roa	roa	NOUN
gujaf-416	106	37	on	on	ADP
gujaf-416	106	38	environmental	environmental	ADJ
gujaf-416	106	39	information	information	NOUN
gujaf-416	106	40	disclosure	disclosure	NOUN
gujaf-416	106	41	.	.	PUNCT
gujaf-416	107	1	the	the	DET
gujaf-416	107	2	study	study	NOUN
gujaf-416	107	3	used	use	VERB
gujaf-416	107	4	panel	panel	NOUN
gujaf-416	107	5	data	datum	NOUN
gujaf-416	107	6	of	of	ADP
gujaf-416	107	7	60	60	NUM
gujaf-416	107	8	environmentally	environmentally	ADV
gujaf-416	107	9	most	most	ADV
gujaf-416	107	10	polluted	polluted	ADJ
gujaf-416	107	11	companies	company	NOUN
gujaf-416	107	12	listed	list	VERB
gujaf-416	107	13	on	on	ADP
gujaf-416	107	14	the	the	DET
gujaf-416	107	15	bombay	bombay	PROPN
gujaf-416	107	16	stock	stock	PROPN
gujaf-416	107	17	exchange	exchange	PROPN
gujaf-416	107	18	from	from	ADP
gujaf-416	107	19	2017	2017	NUM
gujaf-416	107	20	to	to	ADP
gujaf-416	107	21	2021	2021	NUM
gujaf-416	107	22	.	.	PUNCT
gujaf-416	108	1	the	the	DET
gujaf-416	108	2	data	datum	NOUN
gujaf-416	108	3	was	be	AUX
gujaf-416	108	4	analyzed	analyze	VERB
gujaf-416	108	5	using	use	VERB
gujaf-416	108	6	the	the	DET
gujaf-416	108	7	feasible	feasible	ADJ
gujaf-416	108	8	generalized	generalized	ADJ
gujaf-416	108	9	least	least	ADV
gujaf-416	108	10	square	square	ADJ
gujaf-416	108	11	(	(	PUNCT
gujaf-416	108	12	fgls	fgls	PROPN
gujaf-416	108	13	)	)	PUNCT
gujaf-416	108	14	regression	regression	NOUN
gujaf-416	108	15	technique	technique	NOUN
gujaf-416	108	16	.	.	PUNCT
gujaf-416	109	1	the	the	DET
gujaf-416	109	2	regression	regression	NOUN
gujaf-416	109	3	result	result	NOUN
gujaf-416	109	4	indicates	indicate	VERB
gujaf-416	109	5	that	that	SCONJ
gujaf-416	109	6	board	board	NOUN
gujaf-416	109	7	size	size	NOUN
gujaf-416	109	8	has	have	VERB
gujaf-416	109	9	significant	significant	ADJ
gujaf-416	109	10	influence	influence	NOUN
gujaf-416	109	11	on	on	ADP
gujaf-416	109	12	environmental	environmental	ADJ
gujaf-416	109	13	disclosure	disclosure	NOUN
gujaf-416	109	14	,	,	PUNCT
gujaf-416	109	15	whereas	whereas	SCONJ
gujaf-416	109	16	board	board	NOUN
gujaf-416	109	17	independence	independence	NOUN
gujaf-416	109	18	and	and	CCONJ
gujaf-416	109	19	size	size	NOUN
gujaf-416	109	20	of	of	ADP
gujaf-416	109	21	firms	firm	NOUN
gujaf-416	109	22	do	do	AUX
gujaf-416	109	23	not	not	PART
gujaf-416	109	24	influence	influence	VERB
gujaf-416	109	25	environmental	environmental	ADJ
gujaf-416	109	26	gusau	gusau	ADJ
gujaf-416	109	27	journal	journal	NOUN
gujaf-416	109	28	of	of	ADP
gujaf-416	109	29	accounting	accounting	NOUN
gujaf-416	109	30	and	and	CCONJ
gujaf-416	109	31	finance	finance	NOUN
gujaf-416	109	32	,	,	PUNCT
gujaf-416	109	33	vol.6	vol.6	PROPN
gujaf-416	109	34	,	,	PUNCT
gujaf-416	109	35	issue	issue	NOUN
gujaf-416	109	36	2	2	NUM
gujaf-416	109	37	,	,	PUNCT
gujaf-416	109	38	april	april	PROPN
gujaf-416	109	39	,	,	PUNCT
gujaf-416	109	40	2025	2025	NUM
gujaf-416	109	41	68	68	NUM
gujaf-416	109	42	information	information	NOUN
gujaf-416	109	43	disclosure	disclosure	NOUN
gujaf-416	109	44	.	.	PUNCT
gujaf-416	110	1	issa	issa	PROPN
gujaf-416	110	2	et	et	PROPN
gujaf-416	110	3	al	al	PROPN
gujaf-416	110	4	.	.	PROPN
gujaf-416	110	5	(	(	PUNCT
gujaf-416	110	6	2021	2021	NUM
gujaf-416	110	7	)	)	PUNCT
gujaf-416	110	8	,	,	PUNCT
gujaf-416	110	9	examined	examine	VERB
gujaf-416	110	10	the	the	DET
gujaf-416	110	11	effect	effect	NOUN
gujaf-416	110	12	of	of	ADP
gujaf-416	110	13	board	board	NOUN
gujaf-416	110	14	mechanism	mechanism	NOUN
gujaf-416	110	15	on	on	ADP
gujaf-416	110	16	environmental	environmental	ADJ
gujaf-416	110	17	disclosure	disclosure	NOUN
gujaf-416	110	18	quality	quality	NOUN
gujaf-416	110	19	in	in	ADP
gujaf-416	110	20	nigeria	nigeria	PROPN
gujaf-416	110	21	.	.	PUNCT
gujaf-416	111	1	using	use	VERB
gujaf-416	111	2	secondary	secondary	ADJ
gujaf-416	111	3	data	datum	NOUN
gujaf-416	111	4	extracted	extract	VERB
gujaf-416	111	5	from	from	ADP
gujaf-416	111	6	the	the	DET
gujaf-416	111	7	annual	annual	ADJ
gujaf-416	111	8	reports	report	NOUN
gujaf-416	111	9	of	of	ADP
gujaf-416	111	10	seven	seven	NUM
gujaf-416	111	11	listed	list	VERB
gujaf-416	111	12	oil	oil	NOUN
gujaf-416	111	13	and	and	CCONJ
gujaf-416	111	14	gas	gas	NOUN
gujaf-416	111	15	companies	company	NOUN
gujaf-416	111	16	on	on	ADP
gujaf-416	111	17	nigerian	nigerian	ADJ
gujaf-416	111	18	exchange	exchange	NOUN
gujaf-416	111	19	group	group	NOUN
gujaf-416	111	20	(	(	PUNCT
gujaf-416	111	21	ngx	ngx	PROPN
gujaf-416	111	22	)	)	PUNCT
gujaf-416	111	23	for	for	ADP
gujaf-416	111	24	the	the	DET
gujaf-416	111	25	period	period	NOUN
gujaf-416	111	26	2012	2012	NUM
gujaf-416	111	27	-	-	SYM
gujaf-416	111	28	2019	2019	NUM
gujaf-416	111	29	.	.	PUNCT
gujaf-416	112	1	employing	employ	VERB
gujaf-416	112	2	the	the	DET
gujaf-416	112	3	panel	panel	NOUN
gujaf-416	112	4	-	-	PUNCT
gujaf-416	112	5	corrected	correct	VERB
gujaf-416	112	6	standard	standard	ADJ
gujaf-416	112	7	error	error	NOUN
gujaf-416	112	8	(	(	PUNCT
gujaf-416	112	9	pcse	pcse	NOUN
gujaf-416	112	10	)	)	PUNCT
gujaf-416	112	11	regression	regression	NOUN
gujaf-416	112	12	analysis	analysis	NOUN
gujaf-416	112	13	.	.	PUNCT
gujaf-416	113	1	the	the	DET
gujaf-416	113	2	regression	regression	NOUN
gujaf-416	113	3	result	result	NOUN
gujaf-416	113	4	shows	show	VERB
gujaf-416	113	5	that	that	SCONJ
gujaf-416	113	6	board	board	NOUN
gujaf-416	113	7	independence	independence	NOUN
gujaf-416	113	8	,	,	PUNCT
gujaf-416	113	9	board	board	NOUN
gujaf-416	113	10	gender	gender	NOUN
gujaf-416	113	11	diversity	diversity	NOUN
gujaf-416	113	12	and	and	CCONJ
gujaf-416	113	13	board	board	NOUN
gujaf-416	113	14	expertise	expertise	NOUN
gujaf-416	113	15	have	have	VERB
gujaf-416	113	16	a	a	DET
gujaf-416	113	17	significant	significant	ADJ
gujaf-416	113	18	positive	positive	ADJ
gujaf-416	113	19	impact	impact	NOUN
gujaf-416	113	20	on	on	ADP
gujaf-416	113	21	environmental	environmental	ADJ
gujaf-416	113	22	disclosure	disclosure	NOUN
gujaf-416	113	23	quality	quality	NOUN
gujaf-416	113	24	.	.	PUNCT
gujaf-416	114	1	however	however	ADV
gujaf-416	114	2	,	,	PUNCT
gujaf-416	114	3	board	board	NOUN
gujaf-416	114	4	size	size	NOUN
gujaf-416	114	5	and	and	CCONJ
gujaf-416	114	6	board	board	NOUN
gujaf-416	114	7	nationality	nationality	NOUN
gujaf-416	114	8	has	have	VERB
gujaf-416	114	9	an	an	DET
gujaf-416	114	10	insignificant	insignificant	ADJ
gujaf-416	114	11	relationship	relationship	NOUN
gujaf-416	114	12	with	with	ADP
gujaf-416	114	13	environmental	environmental	ADJ
gujaf-416	114	14	disclosure	disclosure	NOUN
gujaf-416	114	15	quality	quality	NOUN
gujaf-416	114	16	.	.	PUNCT
gujaf-416	115	1	agyemang	agyemang	PROPN
gujaf-416	115	2	et	et	PROPN
gujaf-416	115	3	al	al	PROPN
gujaf-416	115	4	.	.	PROPN
gujaf-416	116	1	(	(	PUNCT
gujaf-416	116	2	2020	2020	NUM
gujaf-416	116	3	)	)	PUNCT
gujaf-416	116	4	examined	examine	VERB
gujaf-416	116	5	the	the	DET
gujaf-416	116	6	effect	effect	NOUN
gujaf-416	116	7	of	of	ADP
gujaf-416	116	8	board	board	NOUN
gujaf-416	116	9	characteristics	characteristic	NOUN
gujaf-416	116	10	on	on	ADP
gujaf-416	116	11	environmental	environmental	ADJ
gujaf-416	116	12	disclosure	disclosure	NOUN
gujaf-416	116	13	using	use	VERB
gujaf-416	116	14	data	datum	NOUN
gujaf-416	116	15	of	of	ADP
gujaf-416	116	16	34	34	NUM
gujaf-416	116	17	listed	list	VERB
gujaf-416	116	18	mining	mining	NOUN
gujaf-416	116	19	companies	company	NOUN
gujaf-416	116	20	in	in	ADP
gujaf-416	116	21	china	china	PROPN
gujaf-416	116	22	for	for	ADP
gujaf-416	116	23	the	the	DET
gujaf-416	116	24	period	period	NOUN
gujaf-416	116	25	covering	cover	VERB
gujaf-416	116	26	from	from	ADP
gujaf-416	116	27	2000	2000	NUM
gujaf-416	116	28	to	to	ADP
gujaf-416	116	29	2018	2018	NUM
gujaf-416	116	30	.	.	PUNCT
gujaf-416	117	1	multiple	multiple	ADJ
gujaf-416	117	2	regression	regression	NOUN
gujaf-416	117	3	analysis	analysis	NOUN
gujaf-416	117	4	results	result	NOUN
gujaf-416	117	5	showed	show	VERB
gujaf-416	117	6	that	that	SCONJ
gujaf-416	117	7	both	both	PRON
gujaf-416	117	8	board	board	NOUN
gujaf-416	117	9	independence	independence	NOUN
gujaf-416	117	10	and	and	CCONJ
gujaf-416	117	11	board	board	NOUN
gujaf-416	117	12	size	size	NOUN
gujaf-416	117	13	have	have	VERB
gujaf-416	117	14	a	a	DET
gujaf-416	117	15	significant	significant	ADJ
gujaf-416	117	16	positive	positive	ADJ
gujaf-416	117	17	influence	influence	NOUN
gujaf-416	117	18	on	on	ADP
gujaf-416	117	19	the	the	DET
gujaf-416	117	20	disclosure	disclosure	NOUN
gujaf-416	117	21	of	of	ADP
gujaf-416	117	22	environmental	environmental	ADJ
gujaf-416	117	23	accounting	accounting	NOUN
gujaf-416	117	24	information	information	NOUN
gujaf-416	117	25	.	.	PUNCT
gujaf-416	118	1	both	both	PRON
gujaf-416	118	2	foreign	foreign	ADJ
gujaf-416	118	3	nationals	national	NOUN
gujaf-416	118	4	and	and	CCONJ
gujaf-416	118	5	females	female	NOUN
gujaf-416	118	6	on	on	ADP
gujaf-416	118	7	board	board	NOUN
gujaf-416	118	8	have	have	VERB
gujaf-416	118	9	an	an	DET
gujaf-416	118	10	insignificant	insignificant	ADJ
gujaf-416	118	11	relationship	relationship	NOUN
gujaf-416	118	12	with	with	ADP
gujaf-416	118	13	the	the	DET
gujaf-416	118	14	disclosure	disclosure	NOUN
gujaf-416	118	15	of	of	ADP
gujaf-416	118	16	environmental	environmental	ADJ
gujaf-416	118	17	accounting	accounting	NOUN
gujaf-416	118	18	information	information	NOUN
gujaf-416	118	19	.	.	PUNCT
gujaf-416	119	1	khaireddine	khaireddine	PROPN
gujaf-416	119	2	et	et	PROPN
gujaf-416	119	3	al	al	PROPN
gujaf-416	119	4	.	.	PROPN
gujaf-416	119	5	(	(	PUNCT
gujaf-416	119	6	2020	2020	NUM
gujaf-416	119	7	)	)	PUNCT
gujaf-416	119	8	,	,	PUNCT
gujaf-416	119	9	investigated	investigate	VERB
gujaf-416	119	10	how	how	SCONJ
gujaf-416	119	11	board	board	NOUN
gujaf-416	119	12	characteristics	characteristic	NOUN
gujaf-416	119	13	impact	impact	VERB
gujaf-416	119	14	the	the	DET
gujaf-416	119	15	governance	governance	NOUN
gujaf-416	119	16	,	,	PUNCT
gujaf-416	119	17	environmental	environmental	ADJ
gujaf-416	119	18	and	and	CCONJ
gujaf-416	119	19	ethics	ethic	NOUN
gujaf-416	119	20	disclosure	disclosure	NOUN
gujaf-416	119	21	.	.	PUNCT
gujaf-416	120	1	board	board	NOUN
gujaf-416	120	2	characteristics	characteristic	NOUN
gujaf-416	120	3	such	such	ADJ
gujaf-416	120	4	as	as	ADP
gujaf-416	120	5	board	board	NOUN
gujaf-416	120	6	size	size	NOUN
gujaf-416	120	7	,	,	PUNCT
gujaf-416	120	8	gender	gender	NOUN
gujaf-416	120	9	diversity	diversity	NOUN
gujaf-416	120	10	,	,	PUNCT
gujaf-416	120	11	board	board	NOUN
gujaf-416	120	12	independence	independence	NOUN
gujaf-416	120	13	,	,	PUNCT
gujaf-416	120	14	ceo	ceo	NOUN
gujaf-416	120	15	/	/	SYM
gujaf-416	120	16	chair	chair	NOUN
gujaf-416	120	17	duality	duality	NOUN
gujaf-416	120	18	and	and	CCONJ
gujaf-416	120	19	board	board	NOUN
gujaf-416	120	20	meetings	meeting	NOUN
gujaf-416	120	21	are	be	AUX
gujaf-416	120	22	included	include	VERB
gujaf-416	120	23	.	.	PUNCT
gujaf-416	121	1	the	the	DET
gujaf-416	121	2	study	study	NOUN
gujaf-416	121	3	was	be	AUX
gujaf-416	121	4	based	base	VERB
gujaf-416	121	5	on	on	ADP
gujaf-416	121	6	a	a	DET
gujaf-416	121	7	sample	sample	NOUN
gujaf-416	121	8	of	of	ADP
gujaf-416	121	9	82	82	NUM
gujaf-416	121	10	companies	company	NOUN
gujaf-416	121	11	listed	list	VERB
gujaf-416	121	12	in	in	ADP
gujaf-416	121	13	the	the	DET
gujaf-416	121	14	sbf	sbf	NOUN
gujaf-416	121	15	120	120	NUM
gujaf-416	121	16	between	between	ADP
gujaf-416	121	17	2012	2012	NUM
gujaf-416	121	18	and	and	CCONJ
gujaf-416	121	19	2017	2017	NUM
gujaf-416	121	20	.	.	PUNCT
gujaf-416	122	1	several	several	ADJ
gujaf-416	122	2	of	of	ADP
gujaf-416	122	3	econometric	econometric	ADJ
gujaf-416	122	4	techniques	technique	NOUN
gujaf-416	122	5	are	be	AUX
gujaf-416	122	6	used	use	VERB
gujaf-416	122	7	such	such	ADJ
gujaf-416	122	8	as	as	ADP
gujaf-416	122	9	generalized	generalized	ADJ
gujaf-416	122	10	least	least	ADJ
gujaf-416	122	11	squares	square	NOUN
gujaf-416	122	12	to	to	PART
gujaf-416	122	13	test	test	VERB
gujaf-416	122	14	the	the	DET
gujaf-416	122	15	panel	panel	NOUN
gujaf-416	122	16	regressions	regression	NOUN
gujaf-416	122	17	.	.	PUNCT
gujaf-416	123	1	the	the	DET
gujaf-416	123	2	result	result	NOUN
gujaf-416	123	3	shows	show	VERB
gujaf-416	123	4	that	that	SCONJ
gujaf-416	123	5	board	board	NOUN
gujaf-416	123	6	independence	independence	NOUN
gujaf-416	123	7	,	,	PUNCT
gujaf-416	123	8	board	board	NOUN
gujaf-416	123	9	gender	gender	NOUN
gujaf-416	123	10	diversity	diversity	NOUN
gujaf-416	123	11	and	and	CCONJ
gujaf-416	123	12	board	board	NOUN
gujaf-416	123	13	meetings	meeting	NOUN
gujaf-416	123	14	have	have	VERB
gujaf-416	123	15	a	a	DET
gujaf-416	123	16	positive	positive	ADJ
gujaf-416	123	17	and	and	CCONJ
gujaf-416	123	18	significant	significant	ADJ
gujaf-416	123	19	influence	influence	NOUN
gujaf-416	123	20	on	on	ADP
gujaf-416	123	21	governance	governance	NOUN
gujaf-416	123	22	,	,	PUNCT
gujaf-416	123	23	environmental	environmental	ADJ
gujaf-416	123	24	and	and	CCONJ
gujaf-416	123	25	ethics	ethic	NOUN
gujaf-416	123	26	disclosure	disclosure	NOUN
gujaf-416	123	27	.	.	PUNCT
gujaf-416	124	1	board	board	NOUN
gujaf-416	124	2	size	size	NOUN
gujaf-416	124	3	is	be	AUX
gujaf-416	124	4	positively	positively	ADV
gujaf-416	124	5	and	and	CCONJ
gujaf-416	124	6	significantly	significantly	ADV
gujaf-416	124	7	associated	associate	VERB
gujaf-416	124	8	only	only	ADV
gujaf-416	124	9	with	with	ADP
gujaf-416	124	10	corporate	corporate	ADJ
gujaf-416	124	11	environmental	environmental	ADJ
gujaf-416	124	12	disclosure	disclosure	NOUN
gujaf-416	124	13	.	.	PUNCT
gujaf-416	125	1	latif	latif	PROPN
gujaf-416	125	2	et	et	PROPN
gujaf-416	125	3	al	al	PROPN
gujaf-416	125	4	.	.	PROPN
gujaf-416	125	5	(	(	PUNCT
gujaf-416	125	6	2020	2020	NUM
gujaf-416	125	7	)	)	PUNCT
gujaf-416	125	8	,	,	PUNCT
gujaf-416	125	9	examined	examine	VERB
gujaf-416	125	10	the	the	DET
gujaf-416	125	11	factors	factor	NOUN
gujaf-416	125	12	which	which	PRON
gujaf-416	125	13	motivate	motivate	VERB
gujaf-416	125	14	companies	company	NOUN
gujaf-416	125	15	to	to	PART
gujaf-416	125	16	disclose	disclose	VERB
gujaf-416	125	17	environmental	environmental	ADJ
gujaf-416	125	18	information	information	NOUN
gujaf-416	125	19	.	.	PUNCT
gujaf-416	126	1	based	base	VERB
gujaf-416	126	2	on	on	ADP
gujaf-416	126	3	content	content	ADJ
gujaf-416	126	4	analysis	analysis	NOUN
gujaf-416	126	5	,	,	PUNCT
gujaf-416	126	6	this	this	DET
gujaf-416	126	7	study	study	NOUN
gujaf-416	126	8	finds	find	VERB
gujaf-416	126	9	that	that	SCONJ
gujaf-416	126	10	the	the	DET
gujaf-416	126	11	level	level	NOUN
gujaf-416	126	12	of	of	ADP
gujaf-416	126	13	er	er	INTJ
gujaf-416	126	14	disclosures	disclosure	NOUN
gujaf-416	126	15	is	be	AUX
gujaf-416	126	16	very	very	ADV
gujaf-416	126	17	low	low	ADJ
gujaf-416	126	18	with	with	ADP
gujaf-416	126	19	an	an	DET
gujaf-416	126	20	average	average	ADJ
gujaf-416	126	21	er	er	INTJ
gujaf-416	126	22	disclosure	disclosure	NOUN
gujaf-416	126	23	score	score	NOUN
gujaf-416	126	24	of	of	ADP
gujaf-416	126	25	only	only	ADV
gujaf-416	126	26	26	26	NUM
gujaf-416	126	27	%	%	NOUN
gujaf-416	126	28	.	.	PUNCT
gujaf-416	127	1	hence	hence	ADV
gujaf-416	127	2	more	more	ADJ
gujaf-416	127	3	efforts	effort	NOUN
gujaf-416	127	4	are	be	AUX
gujaf-416	127	5	needed	need	VERB
gujaf-416	127	6	to	to	PART
gujaf-416	127	7	motivate	motivate	VERB
gujaf-416	127	8	firms	firm	NOUN
gujaf-416	127	9	to	to	PART
gujaf-416	127	10	disclose	disclose	VERB
gujaf-416	127	11	environmental	environmental	ADJ
gujaf-416	127	12	activities	activity	NOUN
gujaf-416	127	13	.	.	PUNCT
gujaf-416	128	1	using	use	VERB
gujaf-416	128	2	hierarchical	hierarchical	ADJ
gujaf-416	128	3	tobit	tobit	NOUN
gujaf-416	128	4	regression	regression	NOUN
gujaf-416	128	5	with	with	ADP
gujaf-416	128	6	robust	robust	ADJ
gujaf-416	128	7	standard	standard	ADJ
gujaf-416	128	8	error	error	NOUN
gujaf-416	128	9	,	,	PUNCT
gujaf-416	128	10	this	this	DET
gujaf-416	128	11	study	study	NOUN
gujaf-416	128	12	finds	find	VERB
gujaf-416	128	13	that	that	SCONJ
gujaf-416	128	14	board	board	NOUN
gujaf-416	128	15	diversity	diversity	NOUN
gujaf-416	128	16	(	(	PUNCT
gujaf-416	128	17	muslim	muslim	ADJ
gujaf-416	128	18	directors	director	NOUN
gujaf-416	128	19	)	)	PUNCT
gujaf-416	128	20	,	,	PUNCT
gujaf-416	128	21	firm	firm	ADJ
gujaf-416	128	22	size	size	NOUN
gujaf-416	128	23	,	,	PUNCT
gujaf-416	128	24	profitability	profitability	NOUN
gujaf-416	128	25	and	and	CCONJ
gujaf-416	128	26	growth	growth	NOUN
gujaf-416	128	27	have	have	VERB
gujaf-416	128	28	a	a	DET
gujaf-416	128	29	significant	significant	ADJ
gujaf-416	128	30	influence	influence	NOUN
gujaf-416	128	31	on	on	ADP
gujaf-416	128	32	environmental	environmental	ADJ
gujaf-416	128	33	disclosures	disclosure	NOUN
gujaf-416	128	34	.	.	PUNCT
gujaf-416	129	1	other	other	ADJ
gujaf-416	129	2	board	board	NOUN
gujaf-416	129	3	characteristics	characteristic	NOUN
gujaf-416	129	4	such	such	ADJ
gujaf-416	129	5	as	as	ADP
gujaf-416	129	6	board	board	NOUN
gujaf-416	129	7	size	size	NOUN
gujaf-416	129	8	and	and	CCONJ
gujaf-416	129	9	board	board	NOUN
gujaf-416	129	10	independence	independence	NOUN
gujaf-416	129	11	were	be	AUX
gujaf-416	129	12	not	not	PART
gujaf-416	129	13	significant	significant	ADJ
gujaf-416	129	14	drivers	driver	NOUN
gujaf-416	129	15	of	of	ADP
gujaf-416	129	16	environmental	environmental	ADJ
gujaf-416	129	17	disclosures	disclosure	NOUN
gujaf-416	129	18	.	.	PUNCT
gujaf-416	130	1	therefore	therefore	ADV
gujaf-416	130	2	,	,	PUNCT
gujaf-416	130	3	the	the	DET
gujaf-416	130	4	following	follow	VERB
gujaf-416	130	5	hypotheses	hypothesis	NOUN
gujaf-416	130	6	were	be	AUX
gujaf-416	130	7	formulated	formulate	VERB
gujaf-416	130	8	in	in	ADP
gujaf-416	130	9	null	null	ADJ
gujaf-416	130	10	form	form	NOUN
gujaf-416	130	11	:	:	PUNCT
gujaf-416	130	12	h01	h01	NOUN
gujaf-416	130	13	:	:	PUNCT
gujaf-416	130	14	board	board	NOUN
gujaf-416	130	15	size	size	NOUN
gujaf-416	130	16	has	have	VERB
gujaf-416	130	17	no	no	DET
gujaf-416	130	18	significant	significant	ADJ
gujaf-416	130	19	effect	effect	NOUN
gujaf-416	130	20	on	on	ADP
gujaf-416	130	21	environmental	environmental	ADJ
gujaf-416	130	22	disclosure	disclosure	NOUN
gujaf-416	130	23	of	of	ADP
gujaf-416	130	24	listed	list	VERB
gujaf-416	130	25	manufacturing	manufacturing	NOUN
gujaf-416	130	26	firms	firm	NOUN
gujaf-416	130	27	in	in	ADP
gujaf-416	130	28	nigeria	nigeria	PROPN
gujaf-416	130	29	;	;	PUNCT
gujaf-416	130	30	h02	h02	PROPN
gujaf-416	130	31	:	:	PUNCT
gujaf-416	130	32	board	board	NOUN
gujaf-416	130	33	independence	independence	NOUN
gujaf-416	130	34	has	have	VERB
gujaf-416	130	35	no	no	DET
gujaf-416	130	36	significant	significant	ADJ
gujaf-416	130	37	effect	effect	NOUN
gujaf-416	130	38	on	on	ADP
gujaf-416	130	39	environmental	environmental	ADJ
gujaf-416	130	40	disclosure	disclosure	NOUN
gujaf-416	130	41	of	of	ADP
gujaf-416	130	42	listed	list	VERB
gujaf-416	130	43	manufacturing	manufacturing	NOUN
gujaf-416	130	44	firms	firm	NOUN
gujaf-416	130	45	in	in	ADP
gujaf-416	130	46	nigeria	nigeria	PROPN
gujaf-416	130	47	;	;	PUNCT
gujaf-416	130	48	h03	h03	NOUN
gujaf-416	130	49	:	:	PUNCT
gujaf-416	130	50	board	board	NOUN
gujaf-416	130	51	expertise	expertise	NOUN
gujaf-416	130	52	has	have	VERB
gujaf-416	130	53	no	no	DET
gujaf-416	130	54	significant	significant	ADJ
gujaf-416	130	55	effect	effect	NOUN
gujaf-416	130	56	on	on	ADP
gujaf-416	130	57	environmental	environmental	ADJ
gujaf-416	130	58	disclosure	disclosure	NOUN
gujaf-416	130	59	of	of	ADP
gujaf-416	130	60	listed	list	VERB
gujaf-416	130	61	manufacturing	manufacturing	NOUN
gujaf-416	130	62	firms	firm	NOUN
gujaf-416	130	63	in	in	ADP
gujaf-416	130	64	nigeria	nigeria	PROPN
gujaf-416	130	65	;	;	PUNCT
gujaf-416	130	66	h04	h04	NUM
gujaf-416	130	67	:	:	PUNCT
gujaf-416	130	68	board	board	NOUN
gujaf-416	130	69	gender	gender	NOUN
gujaf-416	130	70	has	have	VERB
gujaf-416	130	71	no	no	DET
gujaf-416	130	72	significant	significant	ADJ
gujaf-416	130	73	effect	effect	NOUN
gujaf-416	130	74	on	on	ADP
gujaf-416	130	75	environmental	environmental	ADJ
gujaf-416	130	76	disclosure	disclosure	NOUN
gujaf-416	130	77	of	of	ADP
gujaf-416	130	78	listed	list	VERB
gujaf-416	130	79	manufacturing	manufacturing	NOUN
gujaf-416	130	80	firms	firm	NOUN
gujaf-416	130	81	in	in	ADP
gujaf-416	130	82	nigeria	nigeria	PROPN
gujaf-416	130	83	;	;	PUNCT
gujaf-416	130	84	h05	h05	PROPN
gujaf-416	130	85	:	:	PUNCT
gujaf-416	130	86	board	board	NOUN
gujaf-416	130	87	nationality	nationality	NOUN
gujaf-416	130	88	has	have	VERB
gujaf-416	130	89	no	no	DET
gujaf-416	130	90	significant	significant	ADJ
gujaf-416	130	91	effect	effect	NOUN
gujaf-416	130	92	on	on	ADP
gujaf-416	130	93	environmental	environmental	ADJ
gujaf-416	130	94	disclosure	disclosure	NOUN
gujaf-416	130	95	of	of	ADP
gujaf-416	130	96	listed	list	VERB
gujaf-416	130	97	manufacturing	manufacturing	NOUN
gujaf-416	130	98	firms	firm	NOUN
gujaf-416	130	99	in	in	ADP
gujaf-416	130	100	nigeria	nigeria	PROPN
gujaf-416	130	101	.	.	PUNCT
gujaf-416	131	1	gusau	gusau	PROPN
gujaf-416	131	2	journal	journal	PROPN
gujaf-416	131	3	of	of	ADP
gujaf-416	131	4	accounting	accounting	NOUN
gujaf-416	131	5	and	and	CCONJ
gujaf-416	131	6	finance	finance	NOUN
gujaf-416	131	7	,	,	PUNCT
gujaf-416	131	8	vol.6	vol.6	PROPN
gujaf-416	131	9	,	,	PUNCT
gujaf-416	131	10	issue	issue	NOUN
gujaf-416	131	11	2	2	NUM
gujaf-416	131	12	,	,	PUNCT
gujaf-416	131	13	april	april	PROPN
gujaf-416	131	14	,	,	PUNCT
gujaf-416	131	15	2025	2025	NUM
gujaf-416	131	16	69	69	NUM
gujaf-416	131	17	theoretical	theoretical	ADJ
gujaf-416	131	18	framework	framework	NOUN
gujaf-416	131	19	the	the	DET
gujaf-416	131	20	study	study	NOUN
gujaf-416	131	21	underpinned	underpin	VERB
gujaf-416	131	22	the	the	DET
gujaf-416	131	23	relationship	relationship	NOUN
gujaf-416	131	24	between	between	ADP
gujaf-416	131	25	board	board	NOUN
gujaf-416	131	26	attributes	attribute	NOUN
gujaf-416	131	27	and	and	CCONJ
gujaf-416	131	28	environmental	environmental	ADJ
gujaf-416	131	29	disclosure	disclosure	NOUN
gujaf-416	131	30	using	use	VERB
gujaf-416	131	31	agency	agency	NOUN
gujaf-416	131	32	theory	theory	NOUN
gujaf-416	131	33	.	.	PUNCT
gujaf-416	132	1	agency	agency	NOUN
gujaf-416	132	2	theory	theory	NOUN
gujaf-416	132	3	agency	agency	NOUN
gujaf-416	132	4	theory	theory	NOUN
gujaf-416	132	5	was	be	AUX
gujaf-416	132	6	propounded	propound	VERB
gujaf-416	132	7	by	by	ADP
gujaf-416	132	8	jensen	jensen	PROPN
gujaf-416	132	9	and	and	CCONJ
gujaf-416	132	10	meckling	meckling	NOUN
gujaf-416	132	11	in	in	ADP
gujaf-416	132	12	1976	1976	NUM
gujaf-416	132	13	.	.	PUNCT
gujaf-416	133	1	the	the	DET
gujaf-416	133	2	interaction	interaction	NOUN
gujaf-416	133	3	between	between	ADP
gujaf-416	133	4	agents	agent	NOUN
gujaf-416	133	5	and	and	CCONJ
gujaf-416	133	6	principal	principal	NOUN
gujaf-416	133	7	is	be	AUX
gujaf-416	133	8	explained	explain	VERB
gujaf-416	133	9	by	by	ADP
gujaf-416	133	10	agency	agency	NOUN
gujaf-416	133	11	theory	theory	NOUN
gujaf-416	133	12	.	.	PUNCT
gujaf-416	134	1	principals	principal	NOUN
gujaf-416	134	2	are	be	AUX
gujaf-416	134	3	owners	owner	NOUN
gujaf-416	134	4	or	or	CCONJ
gujaf-416	134	5	partners	partner	NOUN
gujaf-416	134	6	,	,	PUNCT
gujaf-416	134	7	while	while	SCONJ
gujaf-416	134	8	agents	agent	NOUN
gujaf-416	134	9	are	be	AUX
gujaf-416	134	10	the	the	DET
gujaf-416	134	11	company	company	NOUN
gujaf-416	134	12	's	's	PART
gujaf-416	134	13	management	management	NOUN
gujaf-416	134	14	(	(	PUNCT
gujaf-416	134	15	jensen	jensen	PROPN
gujaf-416	134	16	&	&	CCONJ
gujaf-416	134	17	meckling	meckling	PROPN
gujaf-416	134	18	,	,	PUNCT
gujaf-416	134	19	1976	1976	NUM
gujaf-416	134	20	)	)	PUNCT
gujaf-416	134	21	.	.	PUNCT
gujaf-416	135	1	the	the	DET
gujaf-416	135	2	agency	agency	NOUN
gujaf-416	135	3	arrangement	arrangement	NOUN
gujaf-416	135	4	,	,	PUNCT
gujaf-416	135	5	according	accord	VERB
gujaf-416	135	6	to	to	ADP
gujaf-416	135	7	eisenhardt	eisenhardt	PROPN
gujaf-416	135	8	(	(	PUNCT
gujaf-416	135	9	1989	1989	NUM
gujaf-416	135	10	)	)	PUNCT
gujaf-416	135	11	,	,	PUNCT
gujaf-416	135	12	is	be	AUX
gujaf-416	135	13	a	a	DET
gujaf-416	135	14	contract	contract	NOUN
gujaf-416	135	15	under	under	ADP
gujaf-416	135	16	which	which	PRON
gujaf-416	135	17	the	the	DET
gujaf-416	135	18	principal	principal	NOUN
gujaf-416	135	19	employs	employ	VERB
gujaf-416	135	20	an	an	DET
gujaf-416	135	21	agent	agent	NOUN
gujaf-416	135	22	to	to	PART
gujaf-416	135	23	conduct	conduct	VERB
gujaf-416	135	24	a	a	DET
gujaf-416	135	25	job	job	NOUN
gujaf-416	135	26	on	on	ADP
gujaf-416	135	27	his	his	PRON
gujaf-416	135	28	or	or	CCONJ
gujaf-416	135	29	her	her	PRON
gujaf-416	135	30	behalf	behalf	NOUN
gujaf-416	135	31	and	and	CCONJ
gujaf-416	135	32	delegates	delegate	NOUN
gujaf-416	135	33	some	some	DET
gujaf-416	135	34	decision	decision	NOUN
gujaf-416	135	35	-	-	PUNCT
gujaf-416	135	36	making	make	VERB
gujaf-416	135	37	power	power	NOUN
gujaf-416	135	38	to	to	ADP
gujaf-416	135	39	the	the	DET
gujaf-416	135	40	agent	agent	NOUN
gujaf-416	135	41	.	.	PUNCT
gujaf-416	136	1	in	in	ADP
gujaf-416	136	2	the	the	DET
gujaf-416	136	3	context	context	NOUN
gujaf-416	136	4	of	of	ADP
gujaf-416	136	5	this	this	DET
gujaf-416	136	6	work	work	NOUN
gujaf-416	136	7	,	,	PUNCT
gujaf-416	136	8	the	the	DET
gujaf-416	136	9	management	management	NOUN
gujaf-416	136	10	represented	represent	VERB
gujaf-416	136	11	by	by	ADP
gujaf-416	136	12	the	the	DET
gujaf-416	136	13	board	board	NOUN
gujaf-416	136	14	of	of	ADP
gujaf-416	136	15	directors	director	NOUN
gujaf-416	136	16	acts	act	VERB
gujaf-416	136	17	on	on	ADP
gujaf-416	136	18	behalf	behalf	NOUN
gujaf-416	136	19	of	of	ADP
gujaf-416	136	20	the	the	DET
gujaf-416	136	21	interested	interested	ADJ
gujaf-416	136	22	parties	party	NOUN
gujaf-416	136	23	(	(	PUNCT
gujaf-416	136	24	shareholders	shareholder	NOUN
gujaf-416	136	25	,	,	PUNCT
gujaf-416	136	26	government	government	NOUN
gujaf-416	136	27	,	,	PUNCT
gujaf-416	136	28	community	community	NOUN
gujaf-416	136	29	,	,	PUNCT
gujaf-416	136	30	investors	investor	NOUN
gujaf-416	136	31	,	,	PUNCT
gujaf-416	136	32	etc	etc	X
gujaf-416	136	33	.	.	X
gujaf-416	136	34	)	)	PUNCT
gujaf-416	136	35	.	.	PUNCT
gujaf-416	137	1	the	the	DET
gujaf-416	137	2	board	board	NOUN
gujaf-416	137	3	of	of	ADP
gujaf-416	137	4	directors	director	NOUN
gujaf-416	137	5	would	would	AUX
gujaf-416	137	6	strive	strive	VERB
gujaf-416	137	7	to	to	PART
gujaf-416	137	8	fulfil	fulfil	VERB
gujaf-416	137	9	the	the	DET
gujaf-416	137	10	needs	need	NOUN
gujaf-416	137	11	of	of	ADP
gujaf-416	137	12	the	the	DET
gujaf-416	137	13	stakeholder	stakeholder	NOUN
gujaf-416	137	14	while	while	SCONJ
gujaf-416	137	15	performing	perform	VERB
gujaf-416	137	16	its	its	PRON
gujaf-416	137	17	duties	duty	NOUN
gujaf-416	137	18	.	.	PUNCT
gujaf-416	138	1	the	the	DET
gujaf-416	138	2	tug	tug	NOUN
gujaf-416	138	3	of	of	ADP
gujaf-416	138	4	war	war	NOUN
gujaf-416	138	5	between	between	ADP
gujaf-416	138	6	shareholders	shareholder	NOUN
gujaf-416	138	7	or	or	CCONJ
gujaf-416	138	8	principals	principal	NOUN
gujaf-416	138	9	and	and	CCONJ
gujaf-416	138	10	administrators	administrator	NOUN
gujaf-416	138	11	is	be	AUX
gujaf-416	138	12	recognized	recognize	VERB
gujaf-416	138	13	by	by	ADP
gujaf-416	138	14	agency	agency	NOUN
gujaf-416	138	15	theory	theory	NOUN
gujaf-416	138	16	(	(	PUNCT
gujaf-416	138	17	kleiman	kleiman	NOUN
gujaf-416	138	18	,	,	PUNCT
gujaf-416	138	19	2011	2011	NUM
gujaf-416	138	20	)	)	PUNCT
gujaf-416	138	21	.	.	PUNCT
gujaf-416	139	1	the	the	DET
gujaf-416	139	2	agency	agency	NOUN
gujaf-416	139	3	dilemma	dilemma	NOUN
gujaf-416	139	4	arises	arise	VERB
gujaf-416	139	5	as	as	ADP
gujaf-416	139	6	a	a	DET
gujaf-416	139	7	consequence	consequence	NOUN
gujaf-416	139	8	of	of	ADP
gujaf-416	139	9	the	the	DET
gujaf-416	139	10	division	division	NOUN
gujaf-416	139	11	of	of	ADP
gujaf-416	139	12	ownership	ownership	NOUN
gujaf-416	139	13	and	and	CCONJ
gujaf-416	139	14	management	management	NOUN
gujaf-416	139	15	,	,	PUNCT
gujaf-416	139	16	which	which	PRON
gujaf-416	139	17	results	result	VERB
gujaf-416	139	18	in	in	ADP
gujaf-416	139	19	an	an	DET
gujaf-416	139	20	expertise	expertise	NOUN
gujaf-416	139	21	and	and	CCONJ
gujaf-416	139	22	information	information	NOUN
gujaf-416	139	23	disparity	disparity	NOUN
gujaf-416	139	24	between	between	ADP
gujaf-416	139	25	customers	customer	NOUN
gujaf-416	139	26	or	or	CCONJ
gujaf-416	139	27	investors	investor	NOUN
gujaf-416	139	28	and	and	CCONJ
gujaf-416	139	29	business	business	NOUN
gujaf-416	139	30	executives	executive	NOUN
gujaf-416	139	31	.	.	PUNCT
gujaf-416	140	1	as	as	ADP
gujaf-416	140	2	a	a	DET
gujaf-416	140	3	result	result	NOUN
gujaf-416	140	4	,	,	PUNCT
gujaf-416	140	5	agency	agency	NOUN
gujaf-416	140	6	theory	theory	NOUN
gujaf-416	140	7	argues	argue	VERB
gujaf-416	140	8	that	that	SCONJ
gujaf-416	140	9	voluntary	voluntary	ADJ
gujaf-416	140	10	disclosure	disclosure	NOUN
gujaf-416	140	11	may	may	AUX
gujaf-416	140	12	help	help	VERB
gujaf-416	140	13	to	to	PART
gujaf-416	140	14	reduce	reduce	VERB
gujaf-416	140	15	conflicts	conflict	NOUN
gujaf-416	140	16	of	of	ADP
gujaf-416	140	17	interest	interest	NOUN
gujaf-416	140	18	between	between	ADP
gujaf-416	140	19	shareholders	shareholder	NOUN
gujaf-416	140	20	and	and	CCONJ
gujaf-416	140	21	executives	executive	NOUN
gujaf-416	140	22	.	.	PUNCT
gujaf-416	141	1	environmental	environmental	ADJ
gujaf-416	141	2	disclosures	disclosure	NOUN
gujaf-416	141	3	are	be	AUX
gujaf-416	141	4	made	make	VERB
gujaf-416	141	5	willingly	willingly	ADV
gujaf-416	141	6	by	by	ADP
gujaf-416	141	7	managers	manager	NOUN
gujaf-416	141	8	to	to	PART
gujaf-416	141	9	notify	notify	VERB
gujaf-416	141	10	their	their	PRON
gujaf-416	141	11	clients	client	NOUN
gujaf-416	141	12	of	of	ADP
gujaf-416	141	13	the	the	DET
gujaf-416	141	14	company	company	NOUN
gujaf-416	141	15	's	's	PART
gujaf-416	141	16	environmental	environmental	ADJ
gujaf-416	141	17	policies	policy	NOUN
gujaf-416	141	18	and	and	CCONJ
gujaf-416	141	19	operations	operation	NOUN
gujaf-416	141	20	(	(	PUNCT
gujaf-416	141	21	chaklader	chaklader	NOUN
gujaf-416	141	22	&	&	CCONJ
gujaf-416	141	23	gulati	gulati	PROPN
gujaf-416	141	24	,	,	PUNCT
gujaf-416	141	25	2015	2015	NUM
gujaf-416	141	26	)	)	PUNCT
gujaf-416	141	27	.	.	PUNCT
gujaf-416	142	1	according	accord	VERB
gujaf-416	142	2	to	to	ADP
gujaf-416	142	3	agency	agency	NOUN
gujaf-416	142	4	theory	theory	NOUN
gujaf-416	142	5	,	,	PUNCT
gujaf-416	142	6	an	an	DET
gujaf-416	142	7	organization	organization	NOUN
gujaf-416	142	8	with	with	ADP
gujaf-416	142	9	a	a	DET
gujaf-416	142	10	large	large	ADJ
gujaf-416	142	11	agency	agency	NOUN
gujaf-416	142	12	cost	cost	NOUN
gujaf-416	142	13	would	would	AUX
gujaf-416	142	14	aim	aim	VERB
gujaf-416	142	15	to	to	PART
gujaf-416	142	16	lower	lower	VERB
gujaf-416	142	17	it	it	PRON
gujaf-416	142	18	by	by	ADP
gujaf-416	142	19	increasing	increase	VERB
gujaf-416	142	20	ed	ed	NOUN
gujaf-416	142	21	and	and	CCONJ
gujaf-416	142	22	using	use	VERB
gujaf-416	142	23	a	a	DET
gujaf-416	142	24	monitoring	monitoring	NOUN
gujaf-416	142	25	system	system	NOUN
gujaf-416	142	26	.	.	PUNCT
gujaf-416	143	1	3.0	3.0	NUM
gujaf-416	143	2	methodology	methodology	NOUN
gujaf-416	143	3	this	this	DET
gujaf-416	143	4	study	study	NOUN
gujaf-416	143	5	used	use	VERB
gujaf-416	143	6	the	the	DET
gujaf-416	143	7	correlational	correlational	ADJ
gujaf-416	143	8	research	research	NOUN
gujaf-416	143	9	design	design	NOUN
gujaf-416	143	10	to	to	PART
gujaf-416	143	11	evaluate	evaluate	VERB
gujaf-416	143	12	the	the	DET
gujaf-416	143	13	relationship	relationship	NOUN
gujaf-416	143	14	between	between	ADP
gujaf-416	143	15	the	the	DET
gujaf-416	143	16	environmental	environmental	ADJ
gujaf-416	143	17	disclosure	disclosure	NOUN
gujaf-416	143	18	and	and	CCONJ
gujaf-416	143	19	board	board	NOUN
gujaf-416	143	20	attributes	attribute	NOUN
gujaf-416	143	21	.	.	PUNCT
gujaf-416	144	1	the	the	DET
gujaf-416	144	2	correlational	correlational	ADJ
gujaf-416	144	3	research	research	NOUN
gujaf-416	144	4	design	design	NOUN
gujaf-416	144	5	is	be	AUX
gujaf-416	144	6	adopted	adopt	VERB
gujaf-416	144	7	because	because	SCONJ
gujaf-416	144	8	of	of	ADP
gujaf-416	144	9	its	its	PRON
gujaf-416	144	10	strength	strength	NOUN
gujaf-416	144	11	to	to	PART
gujaf-416	144	12	allow	allow	VERB
gujaf-416	144	13	for	for	ADP
gujaf-416	144	14	the	the	DET
gujaf-416	144	15	examination	examination	NOUN
gujaf-416	144	16	of	of	ADP
gujaf-416	144	17	variables	variable	NOUN
gujaf-416	144	18	without	without	ADP
gujaf-416	144	19	manipulation	manipulation	NOUN
gujaf-416	144	20	.	.	PUNCT
gujaf-416	145	1	the	the	DET
gujaf-416	145	2	population	population	NOUN
gujaf-416	145	3	of	of	ADP
gujaf-416	145	4	the	the	DET
gujaf-416	145	5	study	study	NOUN
gujaf-416	145	6	consist	consist	NOUN
gujaf-416	145	7	of	of	ADP
gujaf-416	145	8	52	52	NUM
gujaf-416	145	9	listed	list	VERB
gujaf-416	145	10	manufacturing	manufacturing	NOUN
gujaf-416	145	11	firms	firm	NOUN
gujaf-416	145	12	on	on	ADP
gujaf-416	145	13	the	the	DET
gujaf-416	145	14	nigerian	nigerian	ADJ
gujaf-416	145	15	exchange	exchange	NOUN
gujaf-416	145	16	group	group	NOUN
gujaf-416	145	17	(	(	PUNCT
gujaf-416	145	18	ngx	ngx	PROPN
gujaf-416	145	19	)	)	PUNCT
gujaf-416	145	20	from	from	ADP
gujaf-416	145	21	the	the	DET
gujaf-416	145	22	period	period	NOUN
gujaf-416	145	23	of	of	ADP
gujaf-416	145	24	2011	2011	NUM
gujaf-416	145	25	-	-	SYM
gujaf-416	145	26	2022	2022	NUM
gujaf-416	145	27	and	and	CCONJ
gujaf-416	145	28	are	be	AUX
gujaf-416	145	29	still	still	ADV
gujaf-416	145	30	on	on	ADP
gujaf-416	145	31	the	the	DET
gujaf-416	145	32	exchange	exchange	NOUN
gujaf-416	145	33	as	as	ADP
gujaf-416	145	34	at	at	ADP
gujaf-416	145	35	1st	1st	NOUN
gujaf-416	145	36	of	of	ADP
gujaf-416	145	37	december	december	PROPN
gujaf-416	145	38	2022	2022	NUM
gujaf-416	145	39	.	.	PUNCT
gujaf-416	146	1	the	the	DET
gujaf-416	146	2	study	study	NOUN
gujaf-416	146	3	used	use	VERB
gujaf-416	146	4	a	a	DET
gujaf-416	146	5	filter	filter	NOUN
gujaf-416	146	6	to	to	PART
gujaf-416	146	7	arrive	arrive	VERB
gujaf-416	146	8	at	at	ADP
gujaf-416	146	9	43	43	NUM
gujaf-416	146	10	sampled	sample	VERB
gujaf-416	146	11	firms	firm	NOUN
gujaf-416	146	12	for	for	ADP
gujaf-416	146	13	the	the	DET
gujaf-416	146	14	study	study	NOUN
gujaf-416	146	15	.	.	PUNCT
gujaf-416	147	1	the	the	DET
gujaf-416	147	2	filter	filter	NOUN
gujaf-416	147	3	is	be	AUX
gujaf-416	147	4	that	that	SCONJ
gujaf-416	147	5	a	a	DET
gujaf-416	147	6	manufacturing	manufacture	VERB
gujaf-416	147	7	firm	firm	NOUN
gujaf-416	147	8	must	must	AUX
gujaf-416	147	9	not	not	PART
gujaf-416	147	10	have	have	AUX
gujaf-416	147	11	been	be	AUX
gujaf-416	147	12	delisted	delist	VERB
gujaf-416	147	13	from	from	ADP
gujaf-416	147	14	the	the	DET
gujaf-416	147	15	ngx	ngx	NOUN
gujaf-416	147	16	within	within	ADP
gujaf-416	147	17	the	the	DET
gujaf-416	147	18	period	period	NOUN
gujaf-416	147	19	.	.	PUNCT
gujaf-416	148	1	this	this	DET
gujaf-416	148	2	filter	filter	NOUN
gujaf-416	148	3	was	be	AUX
gujaf-416	148	4	employed	employ	VERB
gujaf-416	148	5	to	to	PART
gujaf-416	148	6	ensure	ensure	VERB
gujaf-416	148	7	availability	availability	NOUN
gujaf-416	148	8	of	of	ADP
gujaf-416	148	9	published	publish	VERB
gujaf-416	148	10	financial	financial	ADJ
gujaf-416	148	11	statement	statement	NOUN
gujaf-416	148	12	of	of	ADP
gujaf-416	148	13	the	the	DET
gujaf-416	148	14	firms	firm	NOUN
gujaf-416	148	15	.	.	PUNCT
gujaf-416	149	1	after	after	ADP
gujaf-416	149	2	applying	apply	VERB
gujaf-416	149	3	the	the	DET
gujaf-416	149	4	filter	filter	NOUN
gujaf-416	149	5	9	9	NUM
gujaf-416	149	6	manufacturing	manufacturing	NOUN
gujaf-416	149	7	firms	firm	NOUN
gujaf-416	149	8	were	be	AUX
gujaf-416	149	9	filtered	filter	VERB
gujaf-416	149	10	out	out	ADP
gujaf-416	149	11	these	these	DET
gujaf-416	149	12	firms	firm	NOUN
gujaf-416	149	13	include	include	VERB
gujaf-416	149	14	:	:	PUNCT
gujaf-416	149	15	a.	a.	NOUN
gujaf-416	149	16	g.	g.	PROPN
gujaf-416	149	17	leventis	leventis	PROPN
gujaf-416	149	18	nigeria	nigeria	PROPN
gujaf-416	149	19	plc	plc	PROPN
gujaf-416	149	20	,	,	PUNCT
gujaf-416	149	21	abplast	abplast	PROPN
gujaf-416	149	22	plc	plc	PROPN
gujaf-416	149	23	,	,	PUNCT
gujaf-416	149	24	africa	africa	PROPN
gujaf-416	149	25	paints	paints	PROPN
gujaf-416	149	26	nigeria	nigeria	PROPN
gujaf-416	149	27	plc	plc	PROPN
gujaf-416	149	28	,	,	PUNCT
gujaf-416	149	29	afrik	afrik	PROPN
gujaf-416	149	30	pharmaceutical	pharmaceutical	PROPN
gujaf-416	149	31	plc	plc	PROPN
gujaf-416	149	32	,	,	PUNCT
gujaf-416	149	33	alumaco	alumaco	PROPN
gujaf-416	149	34	plc	plc	PROPN
gujaf-416	149	35	,	,	PUNCT
gujaf-416	149	36	ashaka	ashaka	ADV
gujaf-416	149	37	cement	cement	PROPN
gujaf-416	149	38	plc	plc	PROPN
gujaf-416	149	39	,	,	PUNCT
gujaf-416	149	40	atlas	atlas	PROPN
gujaf-416	149	41	nigeria	nigeria	PROPN
gujaf-416	149	42	plc	plc	PROPN
gujaf-416	149	43	,	,	PUNCT
gujaf-416	149	44	avon	avon	ADJ
gujaf-416	149	45	crown	crown	NOUN
gujaf-416	149	46	caps	cap	NOUN
gujaf-416	149	47	and	and	CCONJ
gujaf-416	149	48	container	container	NOUN
gujaf-416	149	49	plc	plc	PROPN
gujaf-416	149	50	,	,	PUNCT
gujaf-416	149	51	aba	aba	PROPN
gujaf-416	149	52	textile	textile	NOUN
gujaf-416	149	53	mills	mill	NOUN
gujaf-416	149	54	.	.	PUNCT
gujaf-416	150	1	also	also	ADV
gujaf-416	150	2	,	,	PUNCT
gujaf-416	150	3	secondary	secondary	ADJ
gujaf-416	150	4	data	datum	NOUN
gujaf-416	150	5	were	be	AUX
gujaf-416	150	6	obtained	obtain	VERB
gujaf-416	150	7	from	from	ADP
gujaf-416	150	8	the	the	DET
gujaf-416	150	9	audited	audit	VERB
gujaf-416	150	10	annual	annual	ADJ
gujaf-416	150	11	reports	report	NOUN
gujaf-416	150	12	of	of	ADP
gujaf-416	150	13	the	the	DET
gujaf-416	150	14	firms	firm	NOUN
gujaf-416	150	15	under	under	ADP
gujaf-416	150	16	investigation	investigation	NOUN
gujaf-416	150	17	within	within	ADP
gujaf-416	150	18	the	the	DET
gujaf-416	150	19	period	period	NOUN
gujaf-416	150	20	of	of	ADP
gujaf-416	150	21	the	the	DET
gujaf-416	150	22	study	study	NOUN
gujaf-416	150	23	.	.	PUNCT
gujaf-416	151	1	the	the	DET
gujaf-416	151	2	fixed	fix	VERB
gujaf-416	151	3	effect	effect	NOUN
gujaf-416	151	4	model	model	NOUN
gujaf-416	151	5	of	of	ADP
gujaf-416	151	6	regression	regression	NOUN
gujaf-416	151	7	analysis	analysis	NOUN
gujaf-416	151	8	technique	technique	NOUN
gujaf-416	151	9	was	be	AUX
gujaf-416	151	10	used	use	VERB
gujaf-416	151	11	to	to	PART
gujaf-416	151	12	analyze	analyze	VERB
gujaf-416	151	13	the	the	DET
gujaf-416	151	14	data	datum	NOUN
gujaf-416	151	15	used	use	VERB
gujaf-416	151	16	in	in	ADP
gujaf-416	151	17	testing	test	VERB
gujaf-416	151	18	the	the	DET
gujaf-416	151	19	hypotheses	hypothesis	NOUN
gujaf-416	151	20	of	of	ADP
gujaf-416	151	21	the	the	DET
gujaf-416	151	22	study	study	NOUN
gujaf-416	151	23	due	due	ADP
gujaf-416	151	24	to	to	ADP
gujaf-416	151	25	the	the	DET
gujaf-416	151	26	fact	fact	NOUN
gujaf-416	151	27	that	that	SCONJ
gujaf-416	151	28	the	the	DET
gujaf-416	151	29	hausman	hausman	ADJ
gujaf-416	151	30	test	test	NOUN
gujaf-416	151	31	was	be	AUX
gujaf-416	151	32	established	establish	VERB
gujaf-416	151	33	to	to	PART
gujaf-416	151	34	be	be	AUX
gujaf-416	151	35	significant	significant	ADJ
gujaf-416	151	36	which	which	PRON
gujaf-416	151	37	supported	support	VERB
gujaf-416	151	38	the	the	DET
gujaf-416	151	39	use	use	NOUN
gujaf-416	151	40	of	of	ADP
gujaf-416	151	41	fixed	fix	VERB
gujaf-416	151	42	effect	effect	NOUN
gujaf-416	151	43	regression	regression	NOUN
gujaf-416	151	44	technique	technique	NOUN
gujaf-416	151	45	of	of	ADP
gujaf-416	151	46	analysis	analysis	NOUN
gujaf-416	151	47	.	.	PUNCT
gujaf-416	152	1	variable	variable	ADJ
gujaf-416	152	2	measurement	measurement	NOUN
gujaf-416	152	3	the	the	DET
gujaf-416	152	4	dependent	dependent	ADJ
gujaf-416	152	5	variables	variable	NOUN
gujaf-416	152	6	,	,	PUNCT
gujaf-416	152	7	which	which	PRON
gujaf-416	152	8	is	be	AUX
gujaf-416	152	9	environmental	environmental	ADJ
gujaf-416	152	10	disclosures	disclosure	NOUN
gujaf-416	152	11	is	be	AUX
gujaf-416	152	12	measured	measure	VERB
gujaf-416	152	13	based	base	VERB
gujaf-416	152	14	on	on	ADP
gujaf-416	152	15	global	global	ADJ
gujaf-416	152	16	environmental	environmental	ADJ
gujaf-416	152	17	report	report	NOUN
gujaf-416	152	18	initiative	initiative	NOUN
gujaf-416	152	19	.	.	PUNCT
gujaf-416	153	1	this	this	PRON
gujaf-416	153	2	was	be	AUX
gujaf-416	153	3	done	do	VERB
gujaf-416	153	4	by	by	ADP
gujaf-416	153	5	assigning	assign	VERB
gujaf-416	153	6	zero	zero	NUM
gujaf-416	153	7	as	as	ADP
gujaf-416	153	8	non	non	ADJ
gujaf-416	153	9	-	-	NOUN
gujaf-416	153	10	disclosure	disclosure	NOUN
gujaf-416	153	11	and	and	CCONJ
gujaf-416	153	12	one	one	NUM
gujaf-416	153	13	for	for	ADP
gujaf-416	153	14	disclosure	disclosure	NOUN
gujaf-416	153	15	.	.	PUNCT
gujaf-416	154	1	after	after	ADP
gujaf-416	154	2	considering	consider	VERB
gujaf-416	154	3	the	the	DET
gujaf-416	154	4	scoring	scoring	NOUN
gujaf-416	154	5	scale	scale	NOUN
gujaf-416	154	6	,	,	PUNCT
gujaf-416	154	7	the	the	DET
gujaf-416	154	8	summation	summation	NOUN
gujaf-416	154	9	of	of	ADP
gujaf-416	154	10	the	the	DET
gujaf-416	154	11	quality	quality	NOUN
gujaf-416	154	12	score	score	NOUN
gujaf-416	154	13	was	be	AUX
gujaf-416	154	14	awarded	award	VERB
gujaf-416	154	15	to	to	ADP
gujaf-416	154	16	the	the	DET
gujaf-416	154	17	environmental	environmental	ADJ
gujaf-416	154	18	disclosure	disclosure	NOUN
gujaf-416	154	19	in	in	ADP
gujaf-416	154	20	the	the	DET
gujaf-416	154	21	checklist	checklist	NOUN
gujaf-416	154	22	.	.	PUNCT
gujaf-416	155	1	this	this	PRON
gujaf-416	155	2	was	be	AUX
gujaf-416	155	3	done	do	VERB
gujaf-416	155	4	by	by	ADP
gujaf-416	155	5	summing	sum	VERB
gujaf-416	155	6	all	all	DET
gujaf-416	155	7	the	the	DET
gujaf-416	155	8	scores	score	NOUN
gujaf-416	155	9	gusau	gusau	ADJ
gujaf-416	155	10	journal	journal	NOUN
gujaf-416	155	11	of	of	ADP
gujaf-416	155	12	accounting	accounting	NOUN
gujaf-416	155	13	and	and	CCONJ
gujaf-416	155	14	finance	finance	NOUN
gujaf-416	155	15	,	,	PUNCT
gujaf-416	155	16	vol.6	vol.6	PROPN
gujaf-416	155	17	,	,	PUNCT
gujaf-416	155	18	issue	issue	NOUN
gujaf-416	155	19	2	2	NUM
gujaf-416	155	20	,	,	PUNCT
gujaf-416	155	21	april	april	PROPN
gujaf-416	155	22	,	,	PUNCT
gujaf-416	155	23	2025	2025	NUM
gujaf-416	155	24	70	70	NUM
gujaf-416	155	25	obtained	obtain	VERB
gujaf-416	155	26	from	from	ADP
gujaf-416	155	27	the	the	DET
gujaf-416	155	28	company	company	NOUN
gujaf-416	155	29	disclosures	disclosure	NOUN
gujaf-416	155	30	and	and	CCONJ
gujaf-416	155	31	dividing	divide	VERB
gujaf-416	155	32	by	by	ADP
gujaf-416	155	33	the	the	DET
gujaf-416	155	34	total	total	ADJ
gujaf-416	155	35	expected	expect	VERB
gujaf-416	155	36	score	score	NOUN
gujaf-416	155	37	therefore	therefore	ADV
gujaf-416	155	38	,	,	PUNCT
gujaf-416	155	39	the	the	DET
gujaf-416	155	40	environmental	environmental	ADJ
gujaf-416	155	41	disclosure	disclosure	NOUN
gujaf-416	155	42	index	index	NOUN
gujaf-416	155	43	of	of	ADP
gujaf-416	155	44	a	a	DET
gujaf-416	155	45	firm	firm	NOUN
gujaf-416	155	46	was	be	AUX
gujaf-416	155	47	calculated	calculate	VERB
gujaf-416	155	48	using	use	VERB
gujaf-416	155	49	the	the	DET
gujaf-416	155	50	equation	equation	NOUN
gujaf-416	155	51	below	below	ADV
gujaf-416	155	52	:	:	PUNCT
gujaf-416	155	53	ed	ed	NOUN
gujaf-416	155	54	eds	ed	NOUN
gujaf-416	155	55	mxds	mxds	PROPN
gujaf-416	155	56	where	where	SCONJ
gujaf-416	155	57	:	:	PUNCT
gujaf-416	155	58	ed	ed	NOUN
gujaf-416	155	59	=	=	SYM
gujaf-416	155	60	environmental	environmental	ADJ
gujaf-416	155	61	disclosure	disclosure	NOUN
gujaf-416	155	62	;	;	PUNCT
gujaf-416	155	63	eds	ed	NOUN
gujaf-416	155	64	=	=	SYM
gujaf-416	155	65	environmental	environmental	ADJ
gujaf-416	155	66	disclosure	disclosure	NOUN
gujaf-416	155	67	scores	score	NOUN
gujaf-416	155	68	;	;	PUNCT
gujaf-416	155	69	and	and	CCONJ
gujaf-416	155	70	mx	mx	NOUN
gujaf-416	155	71	ds	ds	ADJ
gujaf-416	155	72	=	=	PUNCT
gujaf-416	155	73	maximum	maximum	ADJ
gujaf-416	155	74	disclosure	disclosure	NOUN
gujaf-416	155	75	scores	score	NOUN
gujaf-416	155	76	of	of	ADP
gujaf-416	155	77	environmental	environmental	ADJ
gujaf-416	155	78	disclosures	disclosure	NOUN
gujaf-416	155	79	for	for	ADP
gujaf-416	155	80	this	this	DET
gujaf-416	155	81	study	study	NOUN
gujaf-416	155	82	is	be	AUX
gujaf-416	155	83	35	35	NUM
gujaf-416	155	84	items	item	NOUN
gujaf-416	155	85	.	.	PUNCT
gujaf-416	156	1	table1	table1	PROPN
gujaf-416	156	2	:	:	PUNCT
gujaf-416	156	3	variable	variable	ADJ
gujaf-416	156	4	measurement	measurement	NOUN
gujaf-416	156	5	acronyms	acronym	NOUN
gujaf-416	156	6	variable	variable	PROPN
gujaf-416	156	7	measurement	measurement	PROPN
gujaf-416	156	8	source	source	NOUN
gujaf-416	156	9	ed	ed	PROPN
gujaf-416	156	10	environmental	environmental	ADJ
gujaf-416	156	11	disclosure	disclosure	PROPN
gujaf-416	156	12	environmental	environmental	ADJ
gujaf-416	156	13	disclosure	disclosure	NOUN
gujaf-416	156	14	is	be	AUX
gujaf-416	156	15	measured	measure	VERB
gujaf-416	156	16	as	as	ADP
gujaf-416	156	17	a	a	DET
gujaf-416	156	18	dichotomous	dichotomous	ADJ
gujaf-416	156	19	variable	variable	NOUN
gujaf-416	156	20	of	of	ADP
gujaf-416	156	21	1	1	NUM
gujaf-416	156	22	if	if	SCONJ
gujaf-416	156	23	a	a	DET
gujaf-416	156	24	firm	firm	NOUN
gujaf-416	156	25	disclosed	disclose	VERB
gujaf-416	156	26	an	an	DET
gujaf-416	156	27	item	item	NOUN
gujaf-416	156	28	on	on	ADP
gujaf-416	156	29	the	the	DET
gujaf-416	156	30	environmental	environmental	ADJ
gujaf-416	156	31	disclosure	disclosure	NOUN
gujaf-416	156	32	check	check	NOUN
gujaf-416	156	33	list	list	NOUN
gujaf-416	156	34	and	and	CCONJ
gujaf-416	156	35	0	0	NUM
gujaf-416	156	36	if	if	SCONJ
gujaf-416	156	37	not	not	PART
gujaf-416	156	38	salawu	salawu	VERB
gujaf-416	156	39	et	et	PROPN
gujaf-416	156	40	al	al	PROPN
gujaf-416	156	41	.	.	PROPN
gujaf-416	156	42	(	(	PUNCT
gujaf-416	156	43	2021	2021	NUM
gujaf-416	156	44	)	)	PUNCT
gujaf-416	156	45	;	;	PUNCT
gujaf-416	156	46	suleiman	suleiman	PROPN
gujaf-416	156	47	et	et	PROPN
gujaf-416	156	48	al	al	PROPN
gujaf-416	156	49	.	.	PROPN
gujaf-416	157	1	(	(	PUNCT
gujaf-416	157	2	2023	2023	NUM
gujaf-416	157	3	)	)	PUNCT
gujaf-416	157	4	bsize	bsize	NOUN
gujaf-416	157	5	board	board	NOUN
gujaf-416	157	6	size	size	NOUN
gujaf-416	157	7	total	total	ADJ
gujaf-416	157	8	number	number	NOUN
gujaf-416	157	9	of	of	ADP
gujaf-416	157	10	directors	director	NOUN
gujaf-416	157	11	in	in	ADP
gujaf-416	157	12	the	the	DET
gujaf-416	157	13	board	board	PROPN
gujaf-416	157	14	agyemang	agyemang	PROPN
gujaf-416	157	15	et	et	PROPN
gujaf-416	157	16	al	al	PROPN
gujaf-416	157	17	.	.	PROPN
gujaf-416	158	1	(	(	PUNCT
gujaf-416	158	2	2020	2020	NUM
gujaf-416	158	3	)	)	PUNCT
gujaf-416	158	4	;	;	PUNCT
gujaf-416	159	1	latif1	latif1	PROPN
gujaf-416	159	2	et	et	PROPN
gujaf-416	159	3	al	al	PROPN
gujaf-416	159	4	.	.	PROPN
gujaf-416	160	1	(	(	PUNCT
gujaf-416	160	2	2020	2020	NUM
gujaf-416	160	3	)	)	PUNCT
gujaf-416	160	4	bind	bind	VERB
gujaf-416	160	5	board	board	NOUN
gujaf-416	160	6	independence	independence	NOUN
gujaf-416	160	7	no	no	PROPN
gujaf-416	160	8	of	of	ADP
gujaf-416	160	9	independent	independent	ADJ
gujaf-416	160	10	nonexecutive	nonexecutive	ADJ
gujaf-416	160	11	directors	director	NOUN
gujaf-416	160	12	divided	divide	VERB
gujaf-416	160	13	by	by	ADP
gujaf-416	160	14	total	total	ADJ
gujaf-416	160	15	number	number	NOUN
gujaf-416	160	16	of	of	ADP
gujaf-416	160	17	directors	director	NOUN
gujaf-416	160	18	issa	issa	PROPN
gujaf-416	160	19	et	et	PROPN
gujaf-416	160	20	al	al	PROPN
gujaf-416	160	21	.	.	PROPN
gujaf-416	161	1	(	(	PUNCT
gujaf-416	161	2	2021	2021	NUM
gujaf-416	161	3	)	)	PUNCT
gujaf-416	162	1	;	;	PUNCT
gujaf-416	162	2	ramaiah	ramaiah	PROPN
gujaf-416	162	3	et	et	PROPN
gujaf-416	162	4	al	al	PROPN
gujaf-416	162	5	.	.	PROPN
gujaf-416	163	1	(	(	PUNCT
gujaf-416	163	2	2022	2022	NUM
gujaf-416	163	3	)	)	PUNCT
gujaf-416	163	4	bgd	bgd	VERB
gujaf-416	163	5	board	board	NOUN
gujaf-416	163	6	gender	gender	NOUN
gujaf-416	163	7	board	board	NOUN
gujaf-416	163	8	gender	gender	NOUN
gujaf-416	163	9	is	be	AUX
gujaf-416	163	10	measured	measure	VERB
gujaf-416	163	11	as	as	ADP
gujaf-416	163	12	the	the	DET
gujaf-416	163	13	percentage	percentage	NOUN
gujaf-416	163	14	of	of	ADP
gujaf-416	163	15	female	female	ADJ
gujaf-416	163	16	directors	director	NOUN
gujaf-416	163	17	to	to	PART
gujaf-416	163	18	total	total	ADJ
gujaf-416	163	19	number	number	NOUN
gujaf-416	163	20	of	of	ADP
gujaf-416	163	21	board	board	NOUN
gujaf-416	163	22	of	of	ADP
gujaf-416	163	23	directors	director	NOUN
gujaf-416	163	24	khaireddine	khaireddine	VERB
gujaf-416	163	25	et	et	PROPN
gujaf-416	163	26	al	al	PROPN
gujaf-416	163	27	.	.	PROPN
gujaf-416	164	1	(	(	PUNCT
gujaf-416	164	2	2020	2020	NUM
gujaf-416	164	3	)	)	PUNCT
gujaf-416	164	4	;	;	PUNCT
gujaf-416	164	5	olowookere	olowookere	ADV
gujaf-416	164	6	,	,	PUNCT
gujaf-416	164	7	et	et	PROPN
gujaf-416	164	8	al	al	PROPN
gujaf-416	164	9	.	.	PROPN
gujaf-416	165	1	(	(	PUNCT
gujaf-416	165	2	2023	2023	NUM
gujaf-416	165	3	)	)	PUNCT
gujaf-416	165	4	bexp	bexp	PROPN
gujaf-416	165	5	board	board	PROPN
gujaf-416	165	6	expertise	expertise	NOUN
gujaf-416	165	7	board	board	NOUN
gujaf-416	165	8	expertise	expertise	NOUN
gujaf-416	165	9	is	be	AUX
gujaf-416	165	10	calculated	calculate	VERB
gujaf-416	165	11	as	as	ADP
gujaf-416	165	12	number	number	NOUN
gujaf-416	165	13	of	of	ADP
gujaf-416	165	14	directors	director	NOUN
gujaf-416	165	15	with	with	ADP
gujaf-416	165	16	professional	professional	ADJ
gujaf-416	165	17	qualification	qualification	NOUN
gujaf-416	165	18	to	to	ADP
gujaf-416	165	19	total	total	ADJ
gujaf-416	165	20	number	number	NOUN
gujaf-416	165	21	of	of	ADP
gujaf-416	165	22	directors	director	NOUN
gujaf-416	165	23	abubakar	abubakar	PROPN
gujaf-416	165	24	and	and	CCONJ
gujaf-416	165	25	moses	moses	PROPN
gujaf-416	165	26	(	(	PUNCT
gujaf-416	165	27	2020	2020	NUM
gujaf-416	165	28	)	)	PUNCT
gujaf-416	165	29	bnat	bnat	PROPN
gujaf-416	165	30	board	board	NOUN
gujaf-416	165	31	nationality	nationality	NOUN
gujaf-416	165	32	this	this	PRON
gujaf-416	165	33	will	will	AUX
gujaf-416	165	34	be	be	AUX
gujaf-416	165	35	measured	measure	VERB
gujaf-416	165	36	as	as	ADP
gujaf-416	165	37	ratio	ratio	NOUN
gujaf-416	165	38	of	of	ADP
gujaf-416	165	39	foreign	foreign	ADJ
gujaf-416	165	40	directors	director	NOUN
gujaf-416	165	41	to	to	PART
gujaf-416	165	42	total	total	ADJ
gujaf-416	165	43	number	number	NOUN
gujaf-416	165	44	of	of	ADP
gujaf-416	165	45	directors	director	NOUN
gujaf-416	165	46	agyemang	agyemang	VERB
gujaf-416	165	47	et	et	PROPN
gujaf-416	165	48	al	al	PROPN
gujaf-416	165	49	.	.	PROPN
gujaf-416	166	1	(	(	PUNCT
gujaf-416	166	2	2020	2020	NUM
gujaf-416	166	3	)	)	PUNCT
gujaf-416	166	4	;	;	PUNCT
gujaf-416	167	1	issa	issa	PROPN
gujaf-416	167	2	et	et	PROPN
gujaf-416	167	3	al	al	PROPN
gujaf-416	167	4	.	.	PROPN
gujaf-416	167	5	(	(	PUNCT
gujaf-416	167	6	2021	2021	NUM
gujaf-416	167	7	)	)	PUNCT
gujaf-416	167	8	.	.	PUNCT
gujaf-416	168	1	source	source	NOUN
gujaf-416	168	2	:	:	PUNCT
gujaf-416	168	3	authors	author	NOUN
gujaf-416	168	4	compilation	compilation	NOUN
gujaf-416	168	5	,	,	PUNCT
gujaf-416	168	6	(	(	PUNCT
gujaf-416	168	7	2024	2024	NUM
gujaf-416	168	8	)	)	PUNCT
gujaf-416	168	9	.	.	PUNCT
gujaf-416	169	1	model	model	NOUN
gujaf-416	169	2	specification	specification	NOUN
gujaf-416	169	3	the	the	DET
gujaf-416	169	4	variables	variable	NOUN
gujaf-416	169	5	that	that	PRON
gujaf-416	169	6	were	be	AUX
gujaf-416	169	7	incorporated	incorporate	VERB
gujaf-416	169	8	into	into	ADP
gujaf-416	169	9	the	the	DET
gujaf-416	169	10	model	model	NOUN
gujaf-416	169	11	of	of	ADP
gujaf-416	169	12	the	the	DET
gujaf-416	169	13	study	study	NOUN
gujaf-416	169	14	include	include	VERB
gujaf-416	169	15	:	:	PUNCT
gujaf-416	169	16	board	board	NOUN
gujaf-416	169	17	size	size	NOUN
gujaf-416	169	18	;	;	PUNCT
gujaf-416	169	19	board	board	NOUN
gujaf-416	169	20	independence	independence	NOUN
gujaf-416	169	21	,	,	PUNCT
gujaf-416	169	22	board	board	NOUN
gujaf-416	169	23	gender	gender	NOUN
gujaf-416	169	24	,	,	PUNCT
gujaf-416	169	25	board	board	NOUN
gujaf-416	169	26	expertise	expertise	NOUN
gujaf-416	169	27	,	,	PUNCT
gujaf-416	169	28	and	and	CCONJ
gujaf-416	169	29	board	board	NOUN
gujaf-416	169	30	nationality	nationality	NOUN
gujaf-416	169	31	to	to	PART
gujaf-416	169	32	assess	assess	VERB
gujaf-416	169	33	their	their	PRON
gujaf-416	169	34	respective	respective	ADJ
gujaf-416	169	35	effect	effect	NOUN
gujaf-416	169	36	on	on	ADP
gujaf-416	169	37	environmental	environmental	ADJ
gujaf-416	169	38	disclosure	disclosure	NOUN
gujaf-416	169	39	of	of	ADP
gujaf-416	169	40	listed	list	VERB
gujaf-416	169	41	manufacturing	manufacturing	NOUN
gujaf-416	169	42	firms	firm	NOUN
gujaf-416	169	43	in	in	ADP
gujaf-416	169	44	nigeria	nigeria	PROPN
gujaf-416	169	45	.	.	PUNCT
gujaf-416	170	1	hence	hence	ADV
gujaf-416	170	2	,	,	PUNCT
gujaf-416	170	3	the	the	DET
gujaf-416	170	4	multiple	multiple	ADJ
gujaf-416	170	5	linear	linear	ADJ
gujaf-416	170	6	regression	regression	NOUN
gujaf-416	170	7	function	function	NOUN
gujaf-416	170	8	was	be	AUX
gujaf-416	170	9	formulated	formulate	VERB
gujaf-416	170	10	for	for	ADP
gujaf-416	170	11	the	the	DET
gujaf-416	170	12	model	model	NOUN
gujaf-416	170	13	as	as	SCONJ
gujaf-416	170	14	follows	follow	VERB
gujaf-416	170	15	:	:	PUNCT
gujaf-416	170	16	edit	edit	NOUN
gujaf-416	170	17	=	=	PUNCT
gujaf-416	170	18	ß0	ß0	NOUN
gujaf-416	170	19	+	+	CCONJ
gujaf-416	170	20	ß1	ß1	PROPN
gujaf-416	170	21	bsizit	bsizit	NOUN
gujaf-416	170	22	+	+	CCONJ
gujaf-416	170	23	ß2	ß2	NOUN
gujaf-416	170	24	bindit	bindit	NOUN
gujaf-416	170	25	+	+	CCONJ
gujaf-416	170	26	ß3	ß3	ADJ
gujaf-416	170	27	bgdit	bgdit	NOUN
gujaf-416	170	28	+	+	CCONJ
gujaf-416	170	29	ß4bexpit	ß4bexpit	PROPN
gujaf-416	170	30	+	+	CCONJ
gujaf-416	170	31	ß5	ß5	NUM
gujaf-416	170	32	bnatit	bnatit	NOUN
gujaf-416	170	33	+	+	CCONJ
gujaf-416	170	34	єit	єit	NOUN
gujaf-416	170	35	whereas	whereas	SCONJ
gujaf-416	170	36	:	:	PUNCT
gujaf-416	170	37	ed	ed	NOUN
gujaf-416	170	38	=	=	SYM
gujaf-416	170	39	environmental	environmental	ADJ
gujaf-416	170	40	disclosure	disclosure	NOUN
gujaf-416	170	41	bsize	bsize	NOUN
gujaf-416	170	42	=	=	SYM
gujaf-416	170	43	board	board	NOUN
gujaf-416	170	44	size	size	NOUN
gujaf-416	170	45	bind	bind	NOUN
gujaf-416	170	46	=	=	SYM
gujaf-416	170	47	board	board	NOUN
gujaf-416	170	48	independence	independence	NOUN
gujaf-416	170	49	gusau	gusau	PROPN
gujaf-416	170	50	journal	journal	PROPN
gujaf-416	170	51	of	of	ADP
gujaf-416	170	52	accounting	accounting	NOUN
gujaf-416	170	53	and	and	CCONJ
gujaf-416	170	54	finance	finance	NOUN
gujaf-416	170	55	,	,	PUNCT
gujaf-416	170	56	vol.6	vol.6	PROPN
gujaf-416	170	57	,	,	PUNCT
gujaf-416	170	58	issue	issue	NOUN
gujaf-416	170	59	2	2	NUM
gujaf-416	170	60	,	,	PUNCT
gujaf-416	170	61	april	april	PROPN
gujaf-416	170	62	,	,	PUNCT
gujaf-416	170	63	2025	2025	NUM
gujaf-416	170	64	71	71	NUM
gujaf-416	170	65	bgd	bgd	NOUN
gujaf-416	170	66	=	=	SYM
gujaf-416	170	67	board	board	NOUN
gujaf-416	170	68	gender	gender	NOUN
gujaf-416	170	69	bexp	bexp	PROPN
gujaf-416	170	70	=	=	PROPN
gujaf-416	170	71	board	board	NOUN
gujaf-416	170	72	expertise	expertise	NOUN
gujaf-416	170	73	bnat	bnat	NOUN
gujaf-416	170	74	=	=	PROPN
gujaf-416	170	75	board	board	NOUN
gujaf-416	170	76	nationality	nationality	NOUN
gujaf-416	170	77	b0	b0	NOUN
gujaf-416	170	78	=	=	PUNCT
gujaf-416	170	79	constant	constant	ADJ
gujaf-416	170	80	b1	b1	NOUN
gujaf-416	170	81	-	-	PUNCT
gujaf-416	170	82	5	5	NUM
gujaf-416	170	83	=	=	NOUN
gujaf-416	170	84	coefficient	coefficient	NOUN
gujaf-416	170	85	of	of	ADP
gujaf-416	170	86	independent	independent	ADJ
gujaf-416	170	87	variables	variable	NOUN
gujaf-416	170	88	£	£	NOUN
gujaf-416	170	89	=	=	PUNCT
gujaf-416	170	90	error	error	NOUN
gujaf-416	170	91	term	term	NOUN
gujaf-416	170	92	it	it	PRON
gujaf-416	170	93	=	=	PUNCT
gujaf-416	171	1	panel	panel	NOUN
gujaf-416	171	2	indicator	indicator	NOUN
gujaf-416	171	3	4.0	4.0	NUM
gujaf-416	171	4	result	result	NOUN
gujaf-416	171	5	and	and	CCONJ
gujaf-416	171	6	discussion	discussion	NOUN
gujaf-416	171	7	this	this	DET
gujaf-416	171	8	section	section	NOUN
gujaf-416	171	9	presents	present	VERB
gujaf-416	171	10	the	the	DET
gujaf-416	171	11	descriptive	descriptive	ADJ
gujaf-416	171	12	statistics	statistic	NOUN
gujaf-416	171	13	of	of	ADP
gujaf-416	171	14	the	the	DET
gujaf-416	171	15	dependent	dependent	ADJ
gujaf-416	171	16	and	and	CCONJ
gujaf-416	171	17	explanatory	explanatory	ADJ
gujaf-416	171	18	variables	variable	NOUN
gujaf-416	171	19	of	of	ADP
gujaf-416	171	20	the	the	DET
gujaf-416	171	21	study	study	NOUN
gujaf-416	171	22	.	.	PUNCT
gujaf-416	172	1	it	it	PRON
gujaf-416	172	2	contains	contain	VERB
gujaf-416	172	3	the	the	DET
gujaf-416	172	4	mean	mean	ADJ
gujaf-416	172	5	sample	sample	NOUN
gujaf-416	172	6	,	,	PUNCT
gujaf-416	172	7	maximum	maximum	ADJ
gujaf-416	172	8	,	,	PUNCT
gujaf-416	172	9	minimum	minimum	ADJ
gujaf-416	172	10	and	and	CCONJ
gujaf-416	172	11	standard	standard	ADJ
gujaf-416	172	12	deviation	deviation	NOUN
gujaf-416	172	13	of	of	ADP
gujaf-416	172	14	the	the	DET
gujaf-416	172	15	various	various	ADJ
gujaf-416	172	16	variables	variable	NOUN
gujaf-416	172	17	.	.	PUNCT
gujaf-416	173	1	table	table	NOUN
gujaf-416	173	2	1	1	NUM
gujaf-416	173	3	:	:	PUNCT
gujaf-416	173	4	descriptive	descriptive	ADJ
gujaf-416	173	5	statistics	statistic	NOUN
gujaf-416	173	6	variables	variable	NOUN
gujaf-416	173	7	obs	obs	PROPN
gujaf-416	173	8	mean	mean	VERB
gujaf-416	173	9	std.dev	std.dev	NUM
gujaf-416	173	10	min	min	PROPN
gujaf-416	173	11	max	max	PROPN
gujaf-416	173	12	ed	ed	PROPN
gujaf-416	174	1	516	516	NUM
gujaf-416	174	2	0.054	0.054	NUM
gujaf-416	174	3	0.127	0.127	NUM
gujaf-416	174	4	0.000	0.000	NUM
gujaf-416	174	5	0.735	0.735	NUM
gujaf-416	174	6	bsize	bsize	VERB
gujaf-416	174	7	516	516	NUM
gujaf-416	174	8	8.862	8.862	NUM
gujaf-416	174	9	2.468	2.468	NUM
gujaf-416	174	10	4.000	4.000	NUM
gujaf-416	174	11	17.00	17.00	NUM
gujaf-416	174	12	bind	bind	VERB
gujaf-416	174	13	516	516	NUM
gujaf-416	174	14	0.119	0.119	NUM
gujaf-416	174	15	0.140	0.140	NUM
gujaf-416	174	16	0.000	0.000	NUM
gujaf-416	174	17	0.500	0.500	NUM
gujaf-416	174	18	bgd	bgd	ADP
gujaf-416	174	19	516	516	NUM
gujaf-416	174	20	0.156	0.156	NUM
gujaf-416	174	21	0.162	0.162	NUM
gujaf-416	174	22	0.000	0.000	NUM
gujaf-416	174	23	0.346	0.346	NUM
gujaf-416	174	24	bexp	bexp	NOUN
gujaf-416	174	25	516	516	NUM
gujaf-416	174	26	0.126	0.126	NUM
gujaf-416	174	27	0.145	0.145	NUM
gujaf-416	174	28	0.000	0.000	NUM
gujaf-416	174	29	0.600	0.600	NUM
gujaf-416	174	30	bnat	bnat	NOUN
gujaf-416	174	31	516	516	NUM
gujaf-416	174	32	0.225	0.225	NUM
gujaf-416	174	33	0.210	0.210	NUM
gujaf-416	174	34	0.000	0.000	NUM
gujaf-416	174	35	0.636	0.636	NUM
gujaf-416	174	36	source	source	NOUN
gujaf-416	174	37	:	:	PUNCT
gujaf-416	174	38	researchers	researcher	NOUN
gujaf-416	174	39	’	'	PUNCT
gujaf-416	174	40	computation	computation	NOUN
gujaf-416	174	41	using	use	VERB
gujaf-416	174	42	stata	stata	NOUN
gujaf-416	174	43	output	output	NOUN
gujaf-416	174	44	,	,	PUNCT
gujaf-416	174	45	(	(	PUNCT
gujaf-416	174	46	2024	2024	NUM
gujaf-416	174	47	)	)	PUNCT
gujaf-416	174	48	table	table	NOUN
gujaf-416	174	49	1	1	NUM
gujaf-416	174	50	shows	show	VERB
gujaf-416	174	51	that	that	SCONJ
gujaf-416	174	52	environmental	environmental	ADJ
gujaf-416	174	53	disclosure	disclosure	NOUN
gujaf-416	174	54	(	(	PUNCT
gujaf-416	174	55	ed	ed	NOUN
gujaf-416	174	56	)	)	PUNCT
gujaf-416	174	57	,	,	PUNCT
gujaf-416	174	58	the	the	DET
gujaf-416	174	59	dependent	dependent	ADJ
gujaf-416	174	60	variable	variable	NOUN
gujaf-416	174	61	of	of	ADP
gujaf-416	174	62	the	the	DET
gujaf-416	174	63	study	study	NOUN
gujaf-416	174	64	,	,	PUNCT
gujaf-416	174	65	has	have	VERB
gujaf-416	174	66	a	a	DET
gujaf-416	174	67	mean	mean	ADJ
gujaf-416	174	68	value	value	NOUN
gujaf-416	174	69	of	of	ADP
gujaf-416	174	70	0.054	0.054	NUM
gujaf-416	174	71	indicating	indicate	VERB
gujaf-416	174	72	that	that	SCONJ
gujaf-416	174	73	,	,	PUNCT
gujaf-416	174	74	on	on	ADP
gujaf-416	174	75	average	average	ADJ
gujaf-416	174	76	,	,	PUNCT
gujaf-416	174	77	listed	list	VERB
gujaf-416	174	78	manufacturing	manufacturing	NOUN
gujaf-416	174	79	firms	firm	NOUN
gujaf-416	174	80	in	in	ADP
gujaf-416	174	81	nigeria	nigeria	PROPN
gujaf-416	174	82	disclose	disclose	VERB
gujaf-416	174	83	5.4	5.4	NUM
gujaf-416	174	84	%	%	NOUN
gujaf-416	174	85	of	of	ADP
gujaf-416	174	86	the	the	DET
gujaf-416	174	87	information	information	NOUN
gujaf-416	174	88	pertaining	pertain	VERB
gujaf-416	174	89	to	to	ADP
gujaf-416	174	90	their	their	PRON
gujaf-416	174	91	environmental	environmental	ADJ
gujaf-416	174	92	impact	impact	NOUN
gujaf-416	174	93	in	in	ADP
gujaf-416	174	94	their	their	PRON
gujaf-416	174	95	annual	annual	ADJ
gujaf-416	174	96	reports	report	NOUN
gujaf-416	174	97	.	.	PUNCT
gujaf-416	175	1	this	this	PRON
gujaf-416	175	2	suggests	suggest	VERB
gujaf-416	175	3	that	that	SCONJ
gujaf-416	175	4	the	the	DET
gujaf-416	175	5	listed	list	VERB
gujaf-416	175	6	manufacturing	manufacturing	NOUN
gujaf-416	175	7	firms	firm	NOUN
gujaf-416	175	8	in	in	ADP
gujaf-416	175	9	nigeria	nigeria	PROPN
gujaf-416	175	10	compliance	compliance	NOUN
gujaf-416	175	11	with	with	ADP
gujaf-416	175	12	environmental	environmental	ADJ
gujaf-416	175	13	disclosures	disclosure	NOUN
gujaf-416	175	14	.	.	PUNCT
gujaf-416	176	1	the	the	DET
gujaf-416	176	2	result	result	NOUN
gujaf-416	176	3	similarly	similarly	ADV
gujaf-416	176	4	reveals	reveal	VERB
gujaf-416	176	5	that	that	SCONJ
gujaf-416	176	6	the	the	DET
gujaf-416	176	7	minimum	minimum	ADJ
gujaf-416	176	8	value	value	NOUN
gujaf-416	176	9	of	of	ADP
gujaf-416	176	10	ed	ed	NOUN
gujaf-416	176	11	is	be	AUX
gujaf-416	176	12	0.000	0.000	NUM
gujaf-416	176	13	,	,	PUNCT
gujaf-416	176	14	indicating	indicate	VERB
gujaf-416	176	15	that	that	SCONJ
gujaf-416	176	16	the	the	DET
gujaf-416	176	17	manufacturing	manufacturing	NOUN
gujaf-416	176	18	firms	firm	NOUN
gujaf-416	176	19	in	in	ADP
gujaf-416	176	20	nigeria	nigeria	PROPN
gujaf-416	176	21	do	do	AUX
gujaf-416	176	22	not	not	PART
gujaf-416	176	23	disclosure	disclosure	VERB
gujaf-416	176	24	environmental	environmental	ADJ
gujaf-416	176	25	information	information	NOUN
gujaf-416	176	26	in	in	ADP
gujaf-416	176	27	their	their	PRON
gujaf-416	176	28	annual	annual	ADJ
gujaf-416	176	29	reports	report	NOUN
gujaf-416	176	30	,	,	PUNCT
gujaf-416	176	31	while	while	SCONJ
gujaf-416	176	32	the	the	DET
gujaf-416	176	33	maximum	maximum	ADJ
gujaf-416	176	34	value	value	NOUN
gujaf-416	176	35	was	be	AUX
gujaf-416	176	36	0.735	0.735	NUM
gujaf-416	176	37	,	,	PUNCT
gujaf-416	176	38	it	it	PRON
gujaf-416	176	39	indicates	indicate	VERB
gujaf-416	176	40	that	that	SCONJ
gujaf-416	176	41	,	,	PUNCT
gujaf-416	176	42	within	within	ADP
gujaf-416	176	43	the	the	DET
gujaf-416	176	44	period	period	NOUN
gujaf-416	176	45	of	of	ADP
gujaf-416	176	46	the	the	DET
gujaf-416	176	47	study	study	NOUN
gujaf-416	176	48	,	,	PUNCT
gujaf-416	176	49	the	the	DET
gujaf-416	176	50	highest	high	ADJ
gujaf-416	176	51	level	level	NOUN
gujaf-416	176	52	of	of	ADP
gujaf-416	176	53	ed	ed	NOUN
gujaf-416	176	54	by	by	ADP
gujaf-416	176	55	the	the	DET
gujaf-416	176	56	listed	list	VERB
gujaf-416	176	57	manufacturing	manufacturing	NOUN
gujaf-416	176	58	firms	firm	NOUN
gujaf-416	176	59	in	in	ADP
gujaf-416	176	60	nigeria	nigeria	PROPN
gujaf-416	176	61	was	be	AUX
gujaf-416	176	62	73.5	73.5	NUM
gujaf-416	176	63	%	%	NOUN
gujaf-416	176	64	.	.	PUNCT
gujaf-416	177	1	the	the	DET
gujaf-416	177	2	standard	standard	ADJ
gujaf-416	177	3	deviation	deviation	NOUN
gujaf-416	177	4	of	of	ADP
gujaf-416	177	5	this	this	DET
gujaf-416	177	6	figure	figure	NOUN
gujaf-416	177	7	,	,	PUNCT
gujaf-416	177	8	0.127	0.127	NUM
gujaf-416	177	9	,	,	PUNCT
gujaf-416	177	10	suggests	suggest	VERB
gujaf-416	177	11	that	that	SCONJ
gujaf-416	177	12	there	there	PRON
gujaf-416	177	13	appears	appear	VERB
gujaf-416	177	14	to	to	PART
gujaf-416	177	15	be	be	AUX
gujaf-416	177	16	a	a	DET
gujaf-416	177	17	very	very	ADV
gujaf-416	177	18	wide	wide	ADJ
gujaf-416	177	19	variance	variance	NOUN
gujaf-416	177	20	in	in	ADP
gujaf-416	177	21	the	the	DET
gujaf-416	177	22	manufacturing	manufacturing	NOUN
gujaf-416	177	23	firms	firm	NOUN
gujaf-416	177	24	'	'	PART
gujaf-416	177	25	level	level	NOUN
gujaf-416	177	26	of	of	ADP
gujaf-416	177	27	ed	ed	NOUN
gujaf-416	177	28	.	.	PUNCT
gujaf-416	178	1	also	also	ADV
gujaf-416	178	2	,	,	PUNCT
gujaf-416	178	3	table	table	NOUN
gujaf-416	178	4	1	1	NUM
gujaf-416	178	5	indicates	indicate	VERB
gujaf-416	178	6	that	that	SCONJ
gujaf-416	178	7	board	board	NOUN
gujaf-416	178	8	size	size	NOUN
gujaf-416	178	9	has	have	VERB
gujaf-416	178	10	a	a	DET
gujaf-416	178	11	mean	mean	ADJ
gujaf-416	178	12	value	value	NOUN
gujaf-416	178	13	of	of	ADP
gujaf-416	178	14	8.862	8.862	NUM
gujaf-416	178	15	,	,	PUNCT
gujaf-416	178	16	indicating	indicate	VERB
gujaf-416	178	17	that	that	SCONJ
gujaf-416	178	18	the	the	DET
gujaf-416	178	19	firms	firm	NOUN
gujaf-416	178	20	under	under	ADP
gujaf-416	178	21	examination	examination	NOUN
gujaf-416	178	22	have	have	VERB
gujaf-416	178	23	an	an	DET
gujaf-416	178	24	average	average	ADJ
gujaf-416	178	25	board	board	NOUN
gujaf-416	178	26	size	size	NOUN
gujaf-416	178	27	of	of	ADP
gujaf-416	178	28	9	9	NUM
gujaf-416	178	29	board	board	NOUN
gujaf-416	178	30	members	member	NOUN
gujaf-416	178	31	.	.	PUNCT
gujaf-416	179	1	the	the	DET
gujaf-416	179	2	standard	standard	ADJ
gujaf-416	179	3	deviation	deviation	NOUN
gujaf-416	179	4	was	be	AUX
gujaf-416	179	5	2.468	2.468	NUM
gujaf-416	179	6	,	,	PUNCT
gujaf-416	179	7	and	and	CCONJ
gujaf-416	179	8	the	the	DET
gujaf-416	179	9	minimum	minimum	ADJ
gujaf-416	179	10	and	and	CCONJ
gujaf-416	179	11	maximum	maximum	ADJ
gujaf-416	179	12	values	value	NOUN
gujaf-416	179	13	were	be	AUX
gujaf-416	179	14	4.000	4.000	NUM
gujaf-416	179	15	and	and	CCONJ
gujaf-416	179	16	17.00	17.00	NUM
gujaf-416	179	17	,	,	PUNCT
gujaf-416	179	18	respectively	respectively	ADV
gujaf-416	179	19	;	;	PUNCT
gujaf-416	179	20	board	board	NOUN
gujaf-416	179	21	independence	independence	NOUN
gujaf-416	179	22	has	have	VERB
gujaf-416	179	23	a	a	DET
gujaf-416	179	24	mean	mean	NOUN
gujaf-416	179	25	of	of	ADP
gujaf-416	179	26	0.119	0.119	NUM
gujaf-416	179	27	and	and	CCONJ
gujaf-416	179	28	a	a	DET
gujaf-416	179	29	standard	standard	ADJ
gujaf-416	179	30	deviation	deviation	NOUN
gujaf-416	179	31	,	,	PUNCT
gujaf-416	179	32	minimum	minimum	ADJ
gujaf-416	179	33	and	and	CCONJ
gujaf-416	179	34	maximum	maximum	ADJ
gujaf-416	179	35	value	value	NOUN
gujaf-416	179	36	of	of	ADP
gujaf-416	179	37	0.140	0.140	NUM
gujaf-416	179	38	,	,	PUNCT
gujaf-416	179	39	0.000	0.000	NUM
gujaf-416	179	40	and	and	CCONJ
gujaf-416	179	41	0.500	0.500	NUM
gujaf-416	179	42	respectively	respectively	ADV
gujaf-416	179	43	;	;	PUNCT
gujaf-416	179	44	furthermore	furthermore	ADV
gujaf-416	179	45	,	,	PUNCT
gujaf-416	179	46	the	the	DET
gujaf-416	179	47	mean	mean	NOUN
gujaf-416	179	48	in	in	ADP
gujaf-416	179	49	respect	respect	NOUN
gujaf-416	179	50	to	to	ADP
gujaf-416	179	51	board	board	NOUN
gujaf-416	179	52	gender	gender	NOUN
gujaf-416	179	53	was	be	AUX
gujaf-416	179	54	found	find	VERB
gujaf-416	179	55	to	to	PART
gujaf-416	179	56	be	be	AUX
gujaf-416	179	57	0.156	0.156	NUM
gujaf-416	179	58	,	,	PUNCT
gujaf-416	179	59	meaning	mean	VERB
gujaf-416	179	60	that	that	SCONJ
gujaf-416	179	61	the	the	DET
gujaf-416	179	62	manufacturing	manufacturing	NOUN
gujaf-416	179	63	firms	firm	NOUN
gujaf-416	179	64	in	in	ADP
gujaf-416	179	65	nigeria	nigeria	PROPN
gujaf-416	179	66	have	have	VERB
gujaf-416	179	67	15.6	15.6	NUM
gujaf-416	179	68	%	%	NOUN
gujaf-416	179	69	female	female	ADJ
gujaf-416	179	70	directors	director	NOUN
gujaf-416	179	71	on	on	ADP
gujaf-416	179	72	the	the	DET
gujaf-416	179	73	board	board	NOUN
gujaf-416	179	74	of	of	ADP
gujaf-416	179	75	directors	director	NOUN
gujaf-416	179	76	.	.	PUNCT
gujaf-416	180	1	the	the	DET
gujaf-416	180	2	standard	standard	ADJ
gujaf-416	180	3	deviation	deviation	NOUN
gujaf-416	180	4	was	be	AUX
gujaf-416	180	5	found	find	VERB
gujaf-416	180	6	to	to	PART
gujaf-416	180	7	be	be	AUX
gujaf-416	180	8	0.162	0.162	NUM
gujaf-416	180	9	,	,	PUNCT
gujaf-416	180	10	and	and	CCONJ
gujaf-416	180	11	the	the	DET
gujaf-416	180	12	minimum	minimum	ADJ
gujaf-416	180	13	value	value	NOUN
gujaf-416	180	14	was	be	AUX
gujaf-416	180	15	found	find	VERB
gujaf-416	180	16	to	to	PART
gujaf-416	180	17	be	be	AUX
gujaf-416	180	18	0.000	0.000	NUM
gujaf-416	180	19	,	,	PUNCT
gujaf-416	180	20	and	and	CCONJ
gujaf-416	180	21	a	a	DET
gujaf-416	180	22	maximum	maximum	ADJ
gujaf-416	180	23	value	value	NOUN
gujaf-416	180	24	of	of	ADP
gujaf-416	180	25	0.346	0.346	NUM
gujaf-416	180	26	;	;	PUNCT
gujaf-416	180	27	the	the	DET
gujaf-416	180	28	result	result	NOUN
gujaf-416	180	29	shows	show	VERB
gujaf-416	180	30	that	that	SCONJ
gujaf-416	180	31	board	board	NOUN
gujaf-416	180	32	expertise	expertise	NOUN
gujaf-416	180	33	has	have	VERB
gujaf-416	180	34	a	a	DET
gujaf-416	180	35	mean	mean	NOUN
gujaf-416	180	36	of	of	ADP
gujaf-416	180	37	0.126	0.126	NUM
gujaf-416	180	38	,	,	PUNCT
gujaf-416	180	39	revealing	reveal	VERB
gujaf-416	180	40	that	that	SCONJ
gujaf-416	180	41	12.6	12.6	NUM
gujaf-416	180	42	%	%	NOUN
gujaf-416	180	43	of	of	ADP
gujaf-416	180	44	directors	director	NOUN
gujaf-416	180	45	on	on	ADP
gujaf-416	180	46	the	the	DET
gujaf-416	180	47	board	board	NOUN
gujaf-416	180	48	of	of	ADP
gujaf-416	180	49	the	the	DET
gujaf-416	180	50	listed	list	VERB
gujaf-416	180	51	manufacturing	manufacturing	NOUN
gujaf-416	180	52	firms	firm	NOUN
gujaf-416	180	53	in	in	ADP
gujaf-416	180	54	nigeria	nigeria	PROPN
gujaf-416	180	55	are	be	AUX
gujaf-416	180	56	members	member	NOUN
gujaf-416	180	57	of	of	ADP
gujaf-416	180	58	a	a	DET
gujaf-416	180	59	professional	professional	ADJ
gujaf-416	180	60	body	body	NOUN
gujaf-416	180	61	;	;	PUNCT
gujaf-416	180	62	with	with	ADP
gujaf-416	180	63	a	a	DET
gujaf-416	180	64	standard	standard	ADJ
gujaf-416	180	65	deviation	deviation	NOUN
gujaf-416	180	66	of	of	ADP
gujaf-416	180	67	0.145	0.145	NUM
gujaf-416	180	68	;	;	PUNCT
gujaf-416	180	69	a	a	DET
gujaf-416	180	70	minimum	minimum	ADJ
gujaf-416	180	71	value	value	NOUN
gujaf-416	180	72	of	of	ADP
gujaf-416	180	73	0.000	0.000	NUM
gujaf-416	180	74	,	,	PUNCT
gujaf-416	180	75	and	and	CCONJ
gujaf-416	180	76	a	a	DET
gujaf-416	180	77	maximum	maximum	ADJ
gujaf-416	180	78	value	value	NOUN
gujaf-416	180	79	of	of	ADP
gujaf-416	180	80	0.600	0.600	NUM
gujaf-416	180	81	.	.	PUNCT
gujaf-416	181	1	gusau	gusau	ADJ
gujaf-416	181	2	journal	journal	PROPN
gujaf-416	181	3	of	of	ADP
gujaf-416	181	4	accounting	accounting	NOUN
gujaf-416	181	5	and	and	CCONJ
gujaf-416	181	6	finance	finance	NOUN
gujaf-416	181	7	,	,	PUNCT
gujaf-416	181	8	vol.6	vol.6	PROPN
gujaf-416	181	9	,	,	PUNCT
gujaf-416	181	10	issue	issue	NOUN
gujaf-416	181	11	2	2	NUM
gujaf-416	181	12	,	,	PUNCT
gujaf-416	181	13	april	april	PROPN
gujaf-416	181	14	,	,	PUNCT
gujaf-416	181	15	2025	2025	NUM
gujaf-416	181	16	72	72	NUM
gujaf-416	181	17	finally	finally	ADV
gujaf-416	181	18	,	,	PUNCT
gujaf-416	181	19	the	the	DET
gujaf-416	181	20	descriptive	descriptive	ADJ
gujaf-416	181	21	statistics	statistic	NOUN
gujaf-416	181	22	,	,	PUNCT
gujaf-416	181	23	show	show	VERB
gujaf-416	181	24	that	that	SCONJ
gujaf-416	181	25	board	board	NOUN
gujaf-416	181	26	nationality	nationality	NOUN
gujaf-416	181	27	has	have	VERB
gujaf-416	181	28	a	a	DET
gujaf-416	181	29	mean	mean	ADJ
gujaf-416	181	30	value	value	NOUN
gujaf-416	181	31	of	of	ADP
gujaf-416	181	32	0.225	0.225	NUM
gujaf-416	181	33	,	,	PUNCT
gujaf-416	181	34	meaning	mean	VERB
gujaf-416	181	35	that	that	SCONJ
gujaf-416	181	36	22.5	22.5	NUM
gujaf-416	181	37	%	%	NOUN
gujaf-416	181	38	of	of	ADP
gujaf-416	181	39	directors	director	NOUN
gujaf-416	181	40	on	on	ADP
gujaf-416	181	41	the	the	DET
gujaf-416	181	42	board	board	NOUN
gujaf-416	181	43	of	of	ADP
gujaf-416	181	44	the	the	DET
gujaf-416	181	45	listed	list	VERB
gujaf-416	181	46	manufacturing	manufacturing	NOUN
gujaf-416	181	47	firms	firm	NOUN
gujaf-416	181	48	in	in	ADP
gujaf-416	181	49	nigeria	nigeria	PROPN
gujaf-416	181	50	are	be	AUX
gujaf-416	181	51	foreign	foreign	ADJ
gujaf-416	181	52	citizens	citizen	NOUN
gujaf-416	181	53	.	.	PUNCT
gujaf-416	182	1	the	the	DET
gujaf-416	182	2	standard	standard	ADJ
gujaf-416	182	3	deviation	deviation	NOUN
gujaf-416	182	4	,	,	PUNCT
gujaf-416	182	5	however	however	ADV
gujaf-416	182	6	,	,	PUNCT
gujaf-416	182	7	is	be	AUX
gujaf-416	182	8	0.210	0.210	NUM
gujaf-416	182	9	,	,	PUNCT
gujaf-416	182	10	indicating	indicate	VERB
gujaf-416	182	11	that	that	SCONJ
gujaf-416	182	12	there	there	PRON
gujaf-416	182	13	is	be	VERB
gujaf-416	182	14	a	a	DET
gujaf-416	182	15	low	low	ADJ
gujaf-416	182	16	deviation	deviation	NOUN
gujaf-416	182	17	from	from	ADP
gujaf-416	182	18	the	the	DET
gujaf-416	182	19	mean	mean	NOUN
gujaf-416	182	20	of	of	ADP
gujaf-416	182	21	board	board	NOUN
gujaf-416	182	22	nationality	nationality	NOUN
gujaf-416	182	23	.	.	PUNCT
gujaf-416	183	1	the	the	DET
gujaf-416	183	2	values	value	NOUN
gujaf-416	183	3	were	be	AUX
gujaf-416	183	4	0.000	0.000	NUM
gujaf-416	183	5	at	at	ADP
gujaf-416	183	6	the	the	DET
gujaf-416	183	7	maximum	maximum	NOUN
gujaf-416	183	8	and	and	CCONJ
gujaf-416	183	9	0.636	0.636	NUM
gujaf-416	183	10	at	at	ADP
gujaf-416	183	11	the	the	DET
gujaf-416	183	12	minimum	minimum	NOUN
gujaf-416	183	13	.	.	PUNCT
gujaf-416	184	1	correlation	correlation	NOUN
gujaf-416	184	2	matrix	matrix	NOUN
gujaf-416	184	3	the	the	DET
gujaf-416	184	4	correlation	correlation	NOUN
gujaf-416	184	5	matrix	matrix	NOUN
gujaf-416	184	6	reveals	reveal	VERB
gujaf-416	184	7	the	the	DET
gujaf-416	184	8	relationship	relationship	NOUN
gujaf-416	184	9	that	that	PRON
gujaf-416	184	10	exists	exist	VERB
gujaf-416	184	11	between	between	ADP
gujaf-416	184	12	the	the	DET
gujaf-416	184	13	dependent	dependent	ADJ
gujaf-416	184	14	variable	variable	NOUN
gujaf-416	184	15	and	and	CCONJ
gujaf-416	184	16	each	each	PRON
gujaf-416	184	17	of	of	ADP
gujaf-416	184	18	the	the	DET
gujaf-416	184	19	independent	independent	ADJ
gujaf-416	184	20	variables	variable	NOUN
gujaf-416	184	21	as	as	ADV
gujaf-416	184	22	well	well	ADV
gujaf-416	184	23	as	as	ADP
gujaf-416	184	24	the	the	DET
gujaf-416	184	25	relationship	relationship	NOUN
gujaf-416	184	26	between	between	ADP
gujaf-416	184	27	the	the	DET
gujaf-416	184	28	independent	independent	ADJ
gujaf-416	184	29	variables	variable	NOUN
gujaf-416	184	30	themselves	themselves	PRON
gujaf-416	184	31	.	.	PUNCT
gujaf-416	185	1	the	the	DET
gujaf-416	185	2	summary	summary	NOUN
gujaf-416	185	3	of	of	ADP
gujaf-416	185	4	the	the	DET
gujaf-416	185	5	correlation	correlation	NOUN
gujaf-416	185	6	coefficients	coefficient	NOUN
gujaf-416	185	7	of	of	ADP
gujaf-416	185	8	the	the	DET
gujaf-416	185	9	variables	variable	NOUN
gujaf-416	185	10	of	of	ADP
gujaf-416	185	11	the	the	DET
gujaf-416	185	12	study	study	NOUN
gujaf-416	185	13	are	be	AUX
gujaf-416	185	14	shown	show	VERB
gujaf-416	185	15	in	in	ADP
gujaf-416	185	16	table	table	NOUN
gujaf-416	185	17	4.2	4.2	NUM
gujaf-416	185	18	table	table	NOUN
gujaf-416	185	19	2	2	NUM
gujaf-416	185	20	:	:	PUNCT
gujaf-416	185	21	correlation	correlation	NOUN
gujaf-416	185	22	matrix	matrix	NOUN
gujaf-416	185	23	variable	variable	NOUN
gujaf-416	185	24	ed	ed	PROPN
gujaf-416	185	25	bsize	bsize	NOUN
gujaf-416	185	26	bind	bind	VERB
gujaf-416	185	27	bgd	bgd	ADP
gujaf-416	185	28	bexp	bexp	PROPN
gujaf-416	185	29	bnat	bnat	PROPN
gujaf-416	185	30	ed	ed	PROPN
gujaf-416	185	31	1.000	1.000	NUM
gujaf-416	185	32	bsize	bsize	VERB
gujaf-416	185	33	0.285	0.285	NUM
gujaf-416	185	34	1.000	1.000	NUM
gujaf-416	185	35	bind	bind	VERB
gujaf-416	185	36	0.017	0.017	NUM
gujaf-416	185	37	0.447	0.447	NUM
gujaf-416	185	38	1.000	1.000	NUM
gujaf-416	185	39	bgd	bgd	NOUN
gujaf-416	185	40	0.016	0.016	NUM
gujaf-416	185	41	-0.195	-0.195	PUNCT
gujaf-416	185	42	-0.081	-0.081	PROPN
gujaf-416	185	43	1.000	1.000	NUM
gujaf-416	185	44	bexp	bexp	NOUN
gujaf-416	185	45	0.123	0.123	NUM
gujaf-416	185	46	0.158	0.158	NUM
gujaf-416	185	47	-0.455	-0.455	NUM
gujaf-416	185	48	0.025	0.025	NUM
gujaf-416	185	49	1.000	1.000	NUM
gujaf-416	185	50	bnat	bnat	NOUN
gujaf-416	185	51	0.158	0.158	NUM
gujaf-416	185	52	-0.154	-0.154	PUNCT
gujaf-416	185	53	0.096	0.096	NUM
gujaf-416	185	54	0.078	0.078	NUM
gujaf-416	185	55	-0.374	-0.374	PART
gujaf-416	185	56	1.000	1.000	NUM
gujaf-416	185	57	source	source	NOUN
gujaf-416	185	58	:	:	PUNCT
gujaf-416	185	59	researchers	researcher	NOUN
gujaf-416	185	60	’	'	PUNCT
gujaf-416	185	61	computation	computation	NOUN
gujaf-416	185	62	using	use	VERB
gujaf-416	185	63	stata	stata	NOUN
gujaf-416	185	64	output	output	NOUN
gujaf-416	185	65	,	,	PUNCT
gujaf-416	185	66	(	(	PUNCT
gujaf-416	185	67	2024	2024	NUM
gujaf-416	185	68	)	)	PUNCT
gujaf-416	185	69	table	table	NOUN
gujaf-416	185	70	2	2	NUM
gujaf-416	185	71	presents	present	VERB
gujaf-416	185	72	the	the	DET
gujaf-416	185	73	correlation	correlation	NOUN
gujaf-416	185	74	result	result	NOUN
gujaf-416	185	75	between	between	ADP
gujaf-416	185	76	environmental	environmental	ADJ
gujaf-416	185	77	disclosure	disclosure	NOUN
gujaf-416	185	78	of	of	ADP
gujaf-416	185	79	listed	list	VERB
gujaf-416	185	80	manufacturing	manufacturing	NOUN
gujaf-416	185	81	firms	firm	NOUN
gujaf-416	185	82	and	and	CCONJ
gujaf-416	185	83	board	board	NOUN
gujaf-416	185	84	attributes	attribute	NOUN
gujaf-416	185	85	.	.	PUNCT
gujaf-416	186	1	with	with	ADP
gujaf-416	186	2	correlation	correlation	NOUN
gujaf-416	186	3	coefficients	coefficient	NOUN
gujaf-416	186	4	of	of	ADP
gujaf-416	186	5	0.285	0.285	NUM
gujaf-416	186	6	,	,	PUNCT
gujaf-416	186	7	0.017	0.017	NUM
gujaf-416	186	8	,	,	PUNCT
gujaf-416	186	9	0.016	0.016	NUM
gujaf-416	186	10	,	,	PUNCT
gujaf-416	186	11	0.123	0.123	NUM
gujaf-416	186	12	,	,	PUNCT
gujaf-416	186	13	0.158	0.158	NUM
gujaf-416	186	14	,	,	PUNCT
gujaf-416	186	15	shows	show	VERB
gujaf-416	186	16	a	a	DET
gujaf-416	186	17	positive	positive	ADJ
gujaf-416	186	18	relationship	relationship	NOUN
gujaf-416	186	19	between	between	ADP
gujaf-416	186	20	board	board	NOUN
gujaf-416	186	21	size	size	NOUN
gujaf-416	186	22	,	,	PUNCT
gujaf-416	186	23	board	board	NOUN
gujaf-416	186	24	independence	independence	NOUN
gujaf-416	186	25	,	,	PUNCT
gujaf-416	186	26	board	board	NOUN
gujaf-416	186	27	gender	gender	NOUN
gujaf-416	186	28	,	,	PUNCT
gujaf-416	186	29	board	board	NOUN
gujaf-416	186	30	expertise	expertise	NOUN
gujaf-416	186	31	,	,	PUNCT
gujaf-416	186	32	and	and	CCONJ
gujaf-416	186	33	board	board	NOUN
gujaf-416	186	34	nationality	nationality	NOUN
gujaf-416	186	35	and	and	CCONJ
gujaf-416	186	36	ed	ed	NOUN
gujaf-416	186	37	of	of	ADP
gujaf-416	186	38	listed	list	VERB
gujaf-416	186	39	manufacturing	manufacturing	NOUN
gujaf-416	186	40	firms	firm	NOUN
gujaf-416	186	41	in	in	ADP
gujaf-416	186	42	nigeria	nigeria	PROPN
gujaf-416	186	43	.	.	PUNCT
gujaf-416	187	1	furthermore	furthermore	ADV
gujaf-416	187	2	,	,	PUNCT
gujaf-416	187	3	the	the	DET
gujaf-416	187	4	correlation	correlation	NOUN
gujaf-416	187	5	matrix	matrix	NOUN
gujaf-416	187	6	confirms	confirm	VERB
gujaf-416	187	7	that	that	SCONJ
gujaf-416	187	8	none	none	NOUN
gujaf-416	187	9	of	of	ADP
gujaf-416	187	10	the	the	DET
gujaf-416	187	11	independent	independent	ADJ
gujaf-416	187	12	variables	variable	NOUN
gujaf-416	187	13	for	for	ADP
gujaf-416	187	14	board	board	NOUN
gujaf-416	187	15	attributes	attribute	NOUN
gujaf-416	187	16	have	have	VERB
gujaf-416	187	17	a	a	DET
gujaf-416	187	18	coefficient	coefficient	NOUN
gujaf-416	187	19	of	of	ADP
gujaf-416	187	20	correlation	correlation	NOUN
gujaf-416	187	21	greater	great	ADJ
gujaf-416	187	22	than	than	ADP
gujaf-416	187	23	80	80	NUM
gujaf-416	187	24	%	%	NOUN
gujaf-416	187	25	.	.	PUNCT
gujaf-416	188	1	this	this	PRON
gujaf-416	188	2	suggests	suggest	VERB
gujaf-416	188	3	that	that	SCONJ
gujaf-416	188	4	the	the	DET
gujaf-416	188	5	independent	independent	ADJ
gujaf-416	188	6	variables	variable	NOUN
gujaf-416	188	7	used	use	VERB
gujaf-416	188	8	in	in	ADP
gujaf-416	188	9	the	the	DET
gujaf-416	188	10	study	study	NOUN
gujaf-416	188	11	may	may	AUX
gujaf-416	188	12	not	not	PART
gujaf-416	188	13	be	be	AUX
gujaf-416	188	14	multi	multi	ADJ
gujaf-416	188	15	-	-	ADJ
gujaf-416	188	16	collinear	collinear	ADJ
gujaf-416	188	17	(	(	PUNCT
gujaf-416	188	18	gujarati	gujarati	PROPN
gujaf-416	188	19	,	,	PUNCT
gujaf-416	188	20	2004	2004	NUM
gujaf-416	188	21	)	)	PUNCT
gujaf-416	188	22	.	.	PUNCT
gujaf-416	189	1	however	however	ADV
gujaf-416	189	2	,	,	PUNCT
gujaf-416	189	3	the	the	DET
gujaf-416	189	4	vif	vif	NOUN
gujaf-416	189	5	was	be	AUX
gujaf-416	189	6	also	also	ADV
gujaf-416	189	7	conducted	conduct	VERB
gujaf-416	189	8	to	to	PART
gujaf-416	189	9	further	far	ADV
gujaf-416	189	10	confirm	confirm	VERB
gujaf-416	189	11	the	the	DET
gujaf-416	189	12	assertion	assertion	NOUN
gujaf-416	189	13	as	as	SCONJ
gujaf-416	189	14	analyzed	analyze	VERB
gujaf-416	189	15	using	use	VERB
gujaf-416	189	16	the	the	DET
gujaf-416	189	17	multi	multi	ADJ
gujaf-416	189	18	-	-	ADJ
gujaf-416	189	19	collinearity	collinearity	ADJ
gujaf-416	189	20	test	test	NOUN
gujaf-416	189	21	.	.	PUNCT
gujaf-416	190	1	multi	multi	ADJ
gujaf-416	190	2	-	-	ADJ
gujaf-416	190	3	collinearity	collinearity	ADJ
gujaf-416	190	4	test	test	NOUN
gujaf-416	190	5	a	a	DET
gujaf-416	190	6	multi	multi	ADJ
gujaf-416	190	7	-	-	ADJ
gujaf-416	190	8	collinearity	collinearity	ADJ
gujaf-416	190	9	test	test	NOUN
gujaf-416	190	10	was	be	AUX
gujaf-416	190	11	done	do	VERB
gujaf-416	190	12	to	to	PART
gujaf-416	190	13	find	find	VERB
gujaf-416	190	14	out	out	ADP
gujaf-416	190	15	if	if	SCONJ
gujaf-416	190	16	two	two	NUM
gujaf-416	190	17	or	or	CCONJ
gujaf-416	190	18	more	more	ADJ
gujaf-416	190	19	of	of	ADP
gujaf-416	190	20	the	the	DET
gujaf-416	190	21	independent	independent	ADJ
gujaf-416	190	22	variables	variable	NOUN
gujaf-416	190	23	included	include	VERB
gujaf-416	190	24	in	in	ADP
gujaf-416	190	25	the	the	DET
gujaf-416	190	26	study	study	NOUN
gujaf-416	190	27	had	have	VERB
gujaf-416	190	28	high	high	ADJ
gujaf-416	190	29	inter	inter	NOUN
gujaf-416	190	30	-	-	NOUN
gujaf-416	190	31	correlation	correlation	NOUN
gujaf-416	190	32	,	,	PUNCT
gujaf-416	190	33	as	as	SCONJ
gujaf-416	190	34	this	this	PRON
gujaf-416	190	35	could	could	AUX
gujaf-416	190	36	have	have	VERB
gujaf-416	190	37	an	an	DET
gujaf-416	190	38	effect	effect	NOUN
gujaf-416	190	39	on	on	ADP
gujaf-416	190	40	the	the	DET
gujaf-416	190	41	validity	validity	NOUN
gujaf-416	190	42	of	of	ADP
gujaf-416	190	43	the	the	DET
gujaf-416	190	44	study	study	NOUN
gujaf-416	190	45	's	's	PART
gujaf-416	190	46	results	result	NOUN
gujaf-416	190	47	and	and	CCONJ
gujaf-416	190	48	how	how	SCONJ
gujaf-416	190	49	they	they	PRON
gujaf-416	190	50	should	should	AUX
gujaf-416	190	51	be	be	AUX
gujaf-416	190	52	interpreted	interpret	VERB
gujaf-416	190	53	.	.	PUNCT
gujaf-416	191	1	table	table	NOUN
gujaf-416	191	2	3	3	NUM
gujaf-416	191	3	variance	variance	NOUN
gujaf-416	191	4	inflation	inflation	NOUN
gujaf-416	191	5	factor	factor	NOUN
gujaf-416	191	6	and	and	CCONJ
gujaf-416	191	7	tolerance	tolerance	NOUN
gujaf-416	191	8	value	value	NOUN
gujaf-416	191	9	variable	variable	ADJ
gujaf-416	191	10	vif	vif	NOUN
gujaf-416	191	11	1	1	NUM
gujaf-416	191	12	/	/	SYM
gujaf-416	191	13	vif	vif	NOUN
gujaf-416	191	14	bsize	bsize	VERB
gujaf-416	191	15	1.12	1.12	NUM
gujaf-416	191	16	0.894	0.894	NUM
gujaf-416	191	17	bind	bind	VERB
gujaf-416	191	18	1.12	1.12	NUM
gujaf-416	191	19	0.894	0.894	NUM
gujaf-416	191	20	bgd	bgd	ADP
gujaf-416	191	21	1.14	1.14	NUM
gujaf-416	191	22	0.878	0.878	NUM
gujaf-416	191	23	bexp	bexp	PROPN
gujaf-416	191	24	1.06	1.06	NUM
gujaf-416	191	25	0.943	0.943	NUM
gujaf-416	191	26	bnat	bnat	NOUN
gujaf-416	191	27	1.12	1.12	NUM
gujaf-416	191	28	0.894	0.894	NUM
gujaf-416	191	29	mean	mean	ADJ
gujaf-416	191	30	vif	vif	NOUN
gujaf-416	191	31	1.11	1.11	NUM
gujaf-416	191	32	gusau	gusau	ADJ
gujaf-416	191	33	journal	journal	NOUN
gujaf-416	191	34	of	of	ADP
gujaf-416	191	35	accounting	accounting	NOUN
gujaf-416	191	36	and	and	CCONJ
gujaf-416	191	37	finance	finance	NOUN
gujaf-416	191	38	,	,	PUNCT
gujaf-416	191	39	vol.6	vol.6	PROPN
gujaf-416	191	40	,	,	PUNCT
gujaf-416	191	41	issue	issue	NOUN
gujaf-416	191	42	2	2	NUM
gujaf-416	191	43	,	,	PUNCT
gujaf-416	191	44	april	april	PROPN
gujaf-416	191	45	,	,	PUNCT
gujaf-416	191	46	2025	2025	NUM
gujaf-416	191	47	73	73	NUM
gujaf-416	191	48	source	source	NOUN
gujaf-416	191	49	:	:	PUNCT
gujaf-416	191	50	researchers	researcher	NOUN
gujaf-416	191	51	’	'	PUNCT
gujaf-416	191	52	computation	computation	NOUN
gujaf-416	191	53	from	from	ADP
gujaf-416	191	54	stata	stata	PROPN
gujaf-416	191	55	output	output	NOUN
gujaf-416	191	56	,	,	PUNCT
gujaf-416	191	57	(	(	PUNCT
gujaf-416	191	58	2024	2024	NUM
gujaf-416	191	59	)	)	PUNCT
gujaf-416	191	60	table	table	NOUN
gujaf-416	191	61	4.3	4.3	NUM
gujaf-416	191	62	,	,	PUNCT
gujaf-416	191	63	shows	show	VERB
gujaf-416	191	64	the	the	DET
gujaf-416	191	65	vif	vif	NOUN
gujaf-416	191	66	and	and	CCONJ
gujaf-416	191	67	tolerance	tolerance	NOUN
gujaf-416	191	68	values	value	NOUN
gujaf-416	191	69	which	which	PRON
gujaf-416	191	70	were	be	AUX
gujaf-416	191	71	employed	employ	VERB
gujaf-416	191	72	as	as	ADP
gujaf-416	191	73	an	an	DET
gujaf-416	191	74	advance	advance	NOUN
gujaf-416	191	75	measure	measure	NOUN
gujaf-416	191	76	to	to	PART
gujaf-416	191	77	check	check	VERB
gujaf-416	191	78	the	the	DET
gujaf-416	191	79	presence	presence	NOUN
gujaf-416	191	80	of	of	ADP
gujaf-416	191	81	multi	multi	NOUN
gujaf-416	191	82	-	-	NOUN
gujaf-416	191	83	collinearity	collinearity	NOUN
gujaf-416	191	84	among	among	ADP
gujaf-416	191	85	the	the	DET
gujaf-416	191	86	explanatory	explanatory	ADJ
gujaf-416	191	87	variables	variable	NOUN
gujaf-416	191	88	of	of	ADP
gujaf-416	191	89	the	the	DET
gujaf-416	191	90	study	study	NOUN
gujaf-416	191	91	.	.	PUNCT
gujaf-416	192	1	the	the	DET
gujaf-416	192	2	values	value	NOUN
gujaf-416	192	3	of	of	ADP
gujaf-416	192	4	vif	vif	NOUN
gujaf-416	192	5	and	and	CCONJ
gujaf-416	192	6	tolerance	tolerance	NOUN
gujaf-416	192	7	level	level	NOUN
gujaf-416	192	8	were	be	AUX
gujaf-416	192	9	confirmed	confirm	VERB
gujaf-416	192	10	to	to	PART
gujaf-416	192	11	be	be	AUX
gujaf-416	192	12	simultaneously	simultaneously	ADV
gujaf-416	192	13	less	less	ADJ
gujaf-416	192	14	than	than	ADP
gujaf-416	192	15	1	1	NUM
gujaf-416	192	16	and	and	CCONJ
gujaf-416	192	17	10	10	NUM
gujaf-416	192	18	respectively	respectively	ADV
gujaf-416	192	19	which	which	PRON
gujaf-416	192	20	suggest	suggest	VERB
gujaf-416	192	21	that	that	SCONJ
gujaf-416	192	22	there	there	PRON
gujaf-416	192	23	is	be	VERB
gujaf-416	192	24	nonexistence	nonexistence	NOUN
gujaf-416	192	25	of	of	ADP
gujaf-416	192	26	multi	multi	NOUN
gujaf-416	192	27	-	-	NOUN
gujaf-416	192	28	collinearity	collinearity	NOUN
gujaf-416	192	29	among	among	ADP
gujaf-416	192	30	the	the	DET
gujaf-416	192	31	explanatory	explanatory	ADJ
gujaf-416	192	32	variables	variable	NOUN
gujaf-416	192	33	used	use	VERB
gujaf-416	192	34	in	in	ADP
gujaf-416	192	35	the	the	DET
gujaf-416	192	36	study	study	NOUN
gujaf-416	192	37	(	(	PUNCT
gujaf-416	192	38	gujarati	gujarati	PROPN
gujaf-416	192	39	,	,	PUNCT
gujaf-416	192	40	2004	2004	NUM
gujaf-416	192	41	)	)	PUNCT
gujaf-416	192	42	.	.	PUNCT
gujaf-416	193	1	robustness	robustness	NOUN
gujaf-416	193	2	test	test	NOUN
gujaf-416	193	3	the	the	DET
gujaf-416	193	4	study	study	NOUN
gujaf-416	193	5	determined	determine	VERB
gujaf-416	193	6	its	its	PRON
gujaf-416	193	7	best	good	ADJ
gujaf-416	193	8	estimates	estimate	NOUN
gujaf-416	193	9	to	to	PART
gujaf-416	193	10	test	test	VERB
gujaf-416	193	11	the	the	DET
gujaf-416	193	12	hypotheses	hypothesis	NOUN
gujaf-416	193	13	earlier	early	ADV
gujaf-416	193	14	formulated	formulate	VERB
gujaf-416	193	15	in	in	ADP
gujaf-416	193	16	the	the	DET
gujaf-416	193	17	research	research	NOUN
gujaf-416	193	18	by	by	ADP
gujaf-416	193	19	conducting	conduct	VERB
gujaf-416	193	20	different	different	ADJ
gujaf-416	193	21	robustness	robustness	NOUN
gujaf-416	193	22	tests	test	NOUN
gujaf-416	193	23	to	to	PART
gujaf-416	193	24	choose	choose	VERB
gujaf-416	193	25	the	the	DET
gujaf-416	193	26	appropriate	appropriate	ADJ
gujaf-416	193	27	technique	technique	NOUN
gujaf-416	193	28	for	for	ADP
gujaf-416	193	29	the	the	DET
gujaf-416	193	30	study	study	NOUN
gujaf-416	193	31	.	.	PUNCT
gujaf-416	194	1	it	it	PRON
gujaf-416	194	2	began	begin	VERB
gujaf-416	194	3	with	with	ADP
gujaf-416	194	4	the	the	DET
gujaf-416	194	5	multi	multi	ADJ
gujaf-416	194	6	-	-	ADJ
gujaf-416	194	7	collinearity	collinearity	ADJ
gujaf-416	194	8	test	test	NOUN
gujaf-416	194	9	to	to	PART
gujaf-416	194	10	dictate	dictate	VERB
gujaf-416	194	11	the	the	DET
gujaf-416	194	12	presence	presence	NOUN
gujaf-416	194	13	of	of	ADP
gujaf-416	194	14	multi	multi	NOUN
gujaf-416	194	15	-	-	NOUN
gujaf-416	194	16	collinearity	collinearity	NOUN
gujaf-416	194	17	between	between	ADP
gujaf-416	194	18	the	the	DET
gujaf-416	194	19	variables	variable	NOUN
gujaf-416	194	20	of	of	ADP
gujaf-416	194	21	the	the	DET
gujaf-416	194	22	study	study	NOUN
gujaf-416	194	23	,	,	PUNCT
gujaf-416	194	24	followed	follow	VERB
gujaf-416	194	25	by	by	ADP
gujaf-416	194	26	hausman	hausman	PROPN
gujaf-416	194	27	specification	specification	PROPN
gujaf-416	194	28	test	test	NOUN
gujaf-416	194	29	to	to	PART
gujaf-416	194	30	select	select	VERB
gujaf-416	194	31	between	between	ADP
gujaf-416	194	32	fixed	fix	VERB
gujaf-416	194	33	and	and	CCONJ
gujaf-416	194	34	random	random	ADJ
gujaf-416	194	35	effect	effect	NOUN
gujaf-416	194	36	models	model	NOUN
gujaf-416	194	37	which	which	PRON
gujaf-416	194	38	turned	turn	VERB
gujaf-416	194	39	out	out	ADP
gujaf-416	194	40	to	to	PART
gujaf-416	194	41	be	be	AUX
gujaf-416	194	42	significant	significant	ADJ
gujaf-416	194	43	as	as	SCONJ
gujaf-416	194	44	shown	show	VERB
gujaf-416	194	45	by	by	ADP
gujaf-416	194	46	the	the	DET
gujaf-416	194	47	chi2	chi2	NOUN
gujaf-416	194	48	of	of	ADP
gujaf-416	194	49	33.96	33.96	NUM
gujaf-416	194	50	and	and	CCONJ
gujaf-416	194	51	pvalue	pvalue	NOUN
gujaf-416	194	52	of	of	ADP
gujaf-416	194	53	0.000	0.000	NUM
gujaf-416	194	54	which	which	PRON
gujaf-416	194	55	supported	support	VERB
gujaf-416	194	56	the	the	DET
gujaf-416	194	57	choice	choice	NOUN
gujaf-416	194	58	of	of	ADP
gujaf-416	194	59	the	the	DET
gujaf-416	194	60	fixed	fix	VERB
gujaf-416	194	61	effect	effect	NOUN
gujaf-416	194	62	model	model	NOUN
gujaf-416	194	63	.	.	PUNCT
gujaf-416	195	1	the	the	DET
gujaf-416	195	2	study	study	NOUN
gujaf-416	195	3	further	far	ADV
gujaf-416	195	4	carried	carry	VERB
gujaf-416	195	5	out	out	ADP
gujaf-416	195	6	heteroskedasticity	heteroskedasticity	NOUN
gujaf-416	195	7	test	test	NOUN
gujaf-416	195	8	for	for	ADP
gujaf-416	195	9	fixed	fix	VERB
gujaf-416	195	10	effect	effect	NOUN
gujaf-416	195	11	which	which	PRON
gujaf-416	195	12	turn	turn	VERB
gujaf-416	195	13	out	out	ADP
gujaf-416	195	14	to	to	PART
gujaf-416	195	15	be	be	AUX
gujaf-416	195	16	significant	significant	ADJ
gujaf-416	195	17	with	with	ADP
gujaf-416	195	18	a	a	DET
gujaf-416	195	19	chi2	chi2	NOUN
gujaf-416	195	20	of	of	ADP
gujaf-416	195	21	911.65	911.65	NUM
gujaf-416	195	22	and	and	CCONJ
gujaf-416	195	23	p	p	NOUN
gujaf-416	195	24	-	-	PUNCT
gujaf-416	195	25	value	value	NOUN
gujaf-416	195	26	of	of	ADP
gujaf-416	195	27	0.000	0.000	NUM
gujaf-416	195	28	which	which	PRON
gujaf-416	195	29	shows	show	VERB
gujaf-416	195	30	there	there	PRON
gujaf-416	195	31	is	be	VERB
gujaf-416	195	32	no	no	DET
gujaf-416	195	33	equal	equal	ADJ
gujaf-416	195	34	variation	variation	NOUN
gujaf-416	195	35	between	between	ADP
gujaf-416	195	36	two	two	NUM
gujaf-416	195	37	the	the	DET
gujaf-416	195	38	residuals	residual	NOUN
gujaf-416	195	39	of	of	ADP
gujaf-416	195	40	the	the	DET
gujaf-416	195	41	study	study	NOUN
gujaf-416	195	42	.	.	PUNCT
gujaf-416	196	1	to	to	PART
gujaf-416	196	2	correct	correct	VERB
gujaf-416	196	3	this	this	PRON
gujaf-416	196	4	,	,	PUNCT
gujaf-416	196	5	the	the	DET
gujaf-416	196	6	study	study	NOUN
gujaf-416	196	7	used	use	VERB
gujaf-416	196	8	the	the	DET
gujaf-416	196	9	fixed	fixed	ADJ
gujaf-416	196	10	effect	effect	NOUN
gujaf-416	196	11	robust	robust	ADJ
gujaf-416	196	12	to	to	PART
gujaf-416	196	13	test	test	VERB
gujaf-416	196	14	the	the	DET
gujaf-416	196	15	hypotheses	hypothesis	NOUN
gujaf-416	196	16	formulated	formulate	VERB
gujaf-416	196	17	in	in	ADP
gujaf-416	196	18	the	the	DET
gujaf-416	196	19	study	study	NOUN
gujaf-416	196	20	.	.	PUNCT
gujaf-416	197	1	presentation	presentation	NOUN
gujaf-416	197	2	and	and	CCONJ
gujaf-416	197	3	interpretation	interpretation	NOUN
gujaf-416	197	4	of	of	ADP
gujaf-416	197	5	regression	regression	NOUN
gujaf-416	197	6	result	result	VERB
gujaf-416	197	7	the	the	DET
gujaf-416	197	8	result	result	NOUN
gujaf-416	197	9	obtained	obtain	VERB
gujaf-416	197	10	from	from	ADP
gujaf-416	197	11	the	the	DET
gujaf-416	197	12	fixed	fix	VERB
gujaf-416	197	13	effect	effect	NOUN
gujaf-416	197	14	regression	regression	NOUN
gujaf-416	197	15	is	be	AUX
gujaf-416	197	16	presented	present	VERB
gujaf-416	197	17	in	in	ADP
gujaf-416	197	18	table	table	NOUN
gujaf-416	197	19	4	4	NUM
gujaf-416	197	20	,	,	PUNCT
gujaf-416	197	21	as	as	SCONJ
gujaf-416	197	22	follows	follow	VERB
gujaf-416	197	23	:	:	PUNCT
gujaf-416	197	24	table	table	NOUN
gujaf-416	197	25	4	4	NUM
gujaf-416	197	26	:	:	PUNCT
gujaf-416	197	27	fixed	fix	VERB
gujaf-416	197	28	effect	effect	NOUN
gujaf-416	197	29	robust	robust	ADJ
gujaf-416	197	30	regression	regression	NOUN
gujaf-416	197	31	result	result	NOUN
gujaf-416	197	32	ed	ed	NOUN
gujaf-416	197	33	coefficient	coefficient	NOUN
gujaf-416	197	34	std	std	PROPN
gujaf-416	197	35	.	.	PUNCT
gujaf-416	198	1	err	err	NOUN
gujaf-416	198	2	z	z	NOUN
gujaf-416	198	3	values	value	NOUN
gujaf-416	198	4	p	p	NOUN
gujaf-416	198	5	value	value	NOUN
gujaf-416	198	6	bsize	bsize	VERB
gujaf-416	198	7	0.278	0.278	NUM
gujaf-416	198	8	0.095	0.095	NUM
gujaf-416	198	9	2.92	2.92	NUM
gujaf-416	198	10	0.006	0.006	NUM
gujaf-416	198	11	bind	bind	VERB
gujaf-416	198	12	0.055	0.055	NUM
gujaf-416	198	13	0.023	0.023	NUM
gujaf-416	198	14	2.44	2.44	NUM
gujaf-416	198	15	0.019	0.019	NUM
gujaf-416	198	16	bgd	bgd	PROPN
gujaf-416	198	17	0.091	0.091	NUM
gujaf-416	198	18	0.012	0.012	NUM
gujaf-416	198	19	7.40	7.40	NUM
gujaf-416	198	20	0.000	0.000	NUM
gujaf-416	198	21	bexp	bexp	PROPN
gujaf-416	198	22	0.034	0.034	NUM
gujaf-416	198	23	0.020	0.020	NUM
gujaf-416	198	24	1.70	1.70	NUM
gujaf-416	198	25	0.096	0.096	NUM
gujaf-416	198	26	bnat	bnat	NOUN
gujaf-416	198	27	0.153	0.153	NUM
gujaf-416	198	28	0.032	0.032	NUM
gujaf-416	198	29	4.70	4.70	NUM
gujaf-416	198	30	0.000	0.000	NUM
gujaf-416	198	31	con	con	NOUN
gujaf-416	198	32	0.382	0.382	NUM
gujaf-416	198	33	0.160	0.160	NUM
gujaf-416	198	34	2.39	2.39	NUM
gujaf-416	198	35	0.022	0.022	NUM
gujaf-416	198	36	f	f	X
gujaf-416	198	37	(	(	PUNCT
gujaf-416	198	38	5	5	NUM
gujaf-416	198	39	,	,	PUNCT
gujaf-416	198	40	42	42	NUM
gujaf-416	198	41	)	)	PUNCT
gujaf-416	198	42	23.25	23.25	NUM
gujaf-416	198	43	p	p	NOUN
gujaf-416	198	44	value	value	NOUN
gujaf-416	198	45	0.000	0.000	NUM
gujaf-416	198	46	r	r	NOUN
gujaf-416	198	47	-	-	PUNCT
gujaf-416	198	48	square	square	ADJ
gujaf-416	198	49	0.152	0.152	NUM
gujaf-416	198	50	no	no	NOUN
gujaf-416	198	51	.	.	PUNCT
gujaf-416	199	1	obs	obs	PROPN
gujaf-416	199	2	516	516	NUM
gujaf-416	199	3	source	source	NOUN
gujaf-416	199	4	:	:	PUNCT
gujaf-416	199	5	researchers	researcher	NOUN
gujaf-416	199	6	’	'	PUNCT
gujaf-416	199	7	computation	computation	NOUN
gujaf-416	199	8	using	use	VERB
gujaf-416	199	9	stata	stata	NOUN
gujaf-416	199	10	output	output	NOUN
gujaf-416	199	11	,	,	PUNCT
gujaf-416	199	12	(	(	PUNCT
gujaf-416	199	13	2024	2024	NUM
gujaf-416	199	14	)	)	PUNCT
gujaf-416	200	1	*	*	PUNCT
gujaf-416	200	2	*	*	PUNCT
gujaf-416	200	3	*	*	PUNCT
gujaf-416	200	4	p<0.01	p<0.01	PROPN
gujaf-416	200	5	,	,	PUNCT
gujaf-416	200	6	*	*	PUNCT
gujaf-416	200	7	*	*	NOUN
gujaf-416	200	8	p<0.05	p<0.05	NOUN
gujaf-416	200	9	from	from	ADP
gujaf-416	200	10	table	table	NOUN
gujaf-416	200	11	4	4	NUM
gujaf-416	200	12	,	,	PUNCT
gujaf-416	200	13	the	the	DET
gujaf-416	200	14	r	r	NOUN
gujaf-416	200	15	-	-	PUNCT
gujaf-416	200	16	square	square	NOUN
gujaf-416	200	17	is	be	AUX
gujaf-416	200	18	0.152	0.152	NUM
gujaf-416	200	19	which	which	PRON
gujaf-416	200	20	means	mean	VERB
gujaf-416	200	21	that	that	SCONJ
gujaf-416	200	22	all	all	PRON
gujaf-416	200	23	of	of	ADP
gujaf-416	200	24	the	the	DET
gujaf-416	200	25	independent	independent	ADJ
gujaf-416	200	26	variables	variable	NOUN
gujaf-416	200	27	selected	select	VERB
gujaf-416	200	28	for	for	ADP
gujaf-416	200	29	this	this	DET
gujaf-416	200	30	study	study	NOUN
gujaf-416	200	31	explain	explain	VERB
gujaf-416	200	32	the	the	DET
gujaf-416	200	33	changes	change	NOUN
gujaf-416	200	34	in	in	ADP
gujaf-416	200	35	the	the	DET
gujaf-416	200	36	dependent	dependent	ADJ
gujaf-416	200	37	variable	variable	NOUN
gujaf-416	200	38	by	by	ADP
gujaf-416	200	39	15.2	15.2	NUM
gujaf-416	200	40	%	%	NOUN
gujaf-416	200	41	.	.	PUNCT
gujaf-416	201	1	this	this	PRON
gujaf-416	201	2	shows	show	VERB
gujaf-416	201	3	that	that	SCONJ
gujaf-416	201	4	the	the	DET
gujaf-416	201	5	board	board	NOUN
gujaf-416	201	6	attributes	attribute	VERB
gujaf-416	201	7	such	such	ADJ
gujaf-416	201	8	as	as	ADP
gujaf-416	201	9	:	:	PUNCT
gujaf-416	201	10	board	board	NOUN
gujaf-416	201	11	size	size	NOUN
gujaf-416	201	12	,	,	PUNCT
gujaf-416	201	13	board	board	NOUN
gujaf-416	201	14	independence	independence	NOUN
gujaf-416	201	15	,	,	PUNCT
gujaf-416	201	16	board	board	NOUN
gujaf-416	201	17	gender	gender	NOUN
gujaf-416	201	18	,	,	PUNCT
gujaf-416	201	19	board	board	NOUN
gujaf-416	201	20	expertise	expertise	NOUN
gujaf-416	201	21	and	and	CCONJ
gujaf-416	201	22	board	board	NOUN
gujaf-416	201	23	nationality	nationality	NOUN
gujaf-416	201	24	incorporated	incorporate	VERB
gujaf-416	201	25	into	into	ADP
gujaf-416	201	26	the	the	DET
gujaf-416	201	27	model	model	NOUN
gujaf-416	201	28	of	of	ADP
gujaf-416	201	29	the	the	DET
gujaf-416	201	30	study	study	NOUN
gujaf-416	201	31	explain	explain	VERB
gujaf-416	201	32	the	the	DET
gujaf-416	201	33	changes	change	NOUN
gujaf-416	201	34	in	in	ADP
gujaf-416	201	35	the	the	DET
gujaf-416	201	36	dependent	dependent	ADJ
gujaf-416	201	37	variable	variable	NOUN
gujaf-416	201	38	of	of	ADP
gujaf-416	201	39	environmental	environmental	ADJ
gujaf-416	201	40	disclosure	disclosure	NOUN
gujaf-416	201	41	of	of	ADP
gujaf-416	201	42	the	the	DET
gujaf-416	201	43	listed	list	VERB
gujaf-416	201	44	manufacturing	manufacturing	NOUN
gujaf-416	201	45	firms	firm	NOUN
gujaf-416	201	46	in	in	ADP
gujaf-416	201	47	nigeria	nigeria	PROPN
gujaf-416	201	48	by	by	ADP
gujaf-416	201	49	15.2	15.2	NUM
gujaf-416	201	50	%	%	NOUN
gujaf-416	201	51	why	why	SCONJ
gujaf-416	201	52	the	the	DET
gujaf-416	201	53	remaining	remain	VERB
gujaf-416	201	54	84.80	84.80	NUM
gujaf-416	201	55	%	%	NOUN
gujaf-416	201	56	is	be	AUX
gujaf-416	201	57	explain	explain	NOUN
gujaf-416	201	58	by	by	ADP
gujaf-416	201	59	other	other	ADJ
gujaf-416	201	60	factors	factor	NOUN
gujaf-416	201	61	not	not	PART
gujaf-416	201	62	considered	consider	VERB
gujaf-416	201	63	in	in	ADP
gujaf-416	201	64	this	this	DET
gujaf-416	201	65	study	study	NOUN
gujaf-416	201	66	.	.	PUNCT
gujaf-416	202	1	furthermore	furthermore	ADV
gujaf-416	202	2	,	,	PUNCT
gujaf-416	202	3	an	an	DET
gujaf-416	202	4	f	f	X
gujaf-416	202	5	-	-	PUNCT
gujaf-416	202	6	statistics	statistic	NOUN
gujaf-416	202	7	of	of	ADP
gujaf-416	202	8	23.25	23.25	NUM
gujaf-416	202	9	with	with	ADP
gujaf-416	202	10	a	a	DET
gujaf-416	202	11	corresponding	corresponding	ADJ
gujaf-416	202	12	p	p	NOUN
gujaf-416	202	13	-	-	PUNCT
gujaf-416	202	14	value	value	NOUN
gujaf-416	202	15	of	of	ADP
gujaf-416	202	16	0.0000	0.0000	NUM
gujaf-416	202	17	which	which	PRON
gujaf-416	202	18	is	be	AUX
gujaf-416	202	19	significant	significant	ADJ
gujaf-416	202	20	at	at	ADP
gujaf-416	202	21	1	1	NUM
gujaf-416	202	22	%	%	NOUN
gujaf-416	202	23	.	.	PUNCT
gujaf-416	203	1	this	this	PRON
gujaf-416	203	2	confirms	confirm	VERB
gujaf-416	203	3	the	the	DET
gujaf-416	203	4	fitness	fitness	NOUN
gujaf-416	203	5	of	of	ADP
gujaf-416	203	6	the	the	DET
gujaf-416	203	7	model	model	NOUN
gujaf-416	203	8	of	of	ADP
gujaf-416	203	9	the	the	DET
gujaf-416	203	10	study	study	NOUN
gujaf-416	203	11	.	.	PUNCT
gujaf-416	204	1	gusau	gusau	PROPN
gujaf-416	204	2	journal	journal	PROPN
gujaf-416	204	3	of	of	ADP
gujaf-416	204	4	accounting	accounting	NOUN
gujaf-416	204	5	and	and	CCONJ
gujaf-416	204	6	finance	finance	NOUN
gujaf-416	204	7	,	,	PUNCT
gujaf-416	204	8	vol.6	vol.6	PROPN
gujaf-416	204	9	,	,	PUNCT
gujaf-416	204	10	issue	issue	NOUN
gujaf-416	204	11	2	2	NUM
gujaf-416	204	12	,	,	PUNCT
gujaf-416	204	13	april	april	PROPN
gujaf-416	204	14	,	,	PUNCT
gujaf-416	204	15	2025	2025	NUM
gujaf-416	204	16	74	74	NUM
gujaf-416	204	17	ed=	ed=	NOUN
gujaf-416	204	18	0.3817	0.3817	NUM
gujaf-416	204	19	+	+	NUM
gujaf-416	204	20	0.2782bsiz	0.2782bsiz	NUM
gujaf-416	205	1	+	+	CCONJ
gujaf-416	205	2	0.0552bind	0.0552bind	ADJ
gujaf-416	205	3	+	+	CCONJ
gujaf-416	205	4	0.0908bgd	0.0908bgd	NOUN
gujaf-416	206	1	+	+	X
gujaf-416	206	2	0.0336bexp	0.0336bexp	NOUN
gujaf-416	206	3	+	+	CCONJ
gujaf-416	206	4	0.1525bnat	0.1525bnat	NUM
gujaf-416	206	5	the	the	DET
gujaf-416	206	6	regression	regression	NOUN
gujaf-416	206	7	result	result	VERB
gujaf-416	206	8	in	in	ADP
gujaf-416	206	9	table	table	NOUN
gujaf-416	206	10	4	4	NUM
gujaf-416	206	11	reveals	reveal	VERB
gujaf-416	206	12	that	that	SCONJ
gujaf-416	206	13	board	board	NOUN
gujaf-416	206	14	size	size	NOUN
gujaf-416	206	15	has	have	VERB
gujaf-416	206	16	a	a	DET
gujaf-416	206	17	coefficient	coefficient	NOUN
gujaf-416	206	18	of	of	ADP
gujaf-416	206	19	0.278	0.278	NUM
gujaf-416	206	20	,	,	PUNCT
gujaf-416	206	21	t	t	NOUN
gujaf-416	206	22	-	-	PUNCT
gujaf-416	206	23	value	value	NOUN
gujaf-416	206	24	of	of	ADP
gujaf-416	206	25	2.92	2.92	NUM
gujaf-416	206	26	and	and	CCONJ
gujaf-416	206	27	a	a	DET
gujaf-416	206	28	p	p	NOUN
gujaf-416	206	29	-	-	PUNCT
gujaf-416	206	30	value	value	NOUN
gujaf-416	206	31	of	of	ADP
gujaf-416	206	32	0.006	0.006	NUM
gujaf-416	206	33	which	which	PRON
gujaf-416	206	34	is	be	AUX
gujaf-416	206	35	significant	significant	ADJ
gujaf-416	206	36	at	at	ADP
gujaf-416	206	37	1	1	NUM
gujaf-416	206	38	%	%	NOUN
gujaf-416	206	39	.	.	PUNCT
gujaf-416	207	1	this	this	PRON
gujaf-416	207	2	implies	imply	VERB
gujaf-416	207	3	that	that	SCONJ
gujaf-416	207	4	board	board	NOUN
gujaf-416	207	5	size	size	NOUN
gujaf-416	207	6	has	have	VERB
gujaf-416	207	7	a	a	DET
gujaf-416	207	8	positive	positive	ADJ
gujaf-416	207	9	and	and	CCONJ
gujaf-416	207	10	significant	significant	ADJ
gujaf-416	207	11	effect	effect	NOUN
gujaf-416	207	12	on	on	ADP
gujaf-416	207	13	environmental	environmental	ADJ
gujaf-416	207	14	disclosure	disclosure	NOUN
gujaf-416	207	15	of	of	ADP
gujaf-416	207	16	listed	list	VERB
gujaf-416	207	17	manufacturing	manufacturing	NOUN
gujaf-416	207	18	firms	firm	NOUN
gujaf-416	207	19	in	in	ADP
gujaf-416	207	20	nigeria	nigeria	PROPN
gujaf-416	207	21	.	.	PUNCT
gujaf-416	208	1	this	this	PRON
gujaf-416	208	2	suggests	suggest	VERB
gujaf-416	208	3	that	that	SCONJ
gujaf-416	208	4	,	,	PUNCT
gujaf-416	208	5	an	an	DET
gujaf-416	208	6	increase	increase	NOUN
gujaf-416	208	7	in	in	ADP
gujaf-416	208	8	board	board	NOUN
gujaf-416	208	9	size	size	NOUN
gujaf-416	208	10	by	by	ADP
gujaf-416	208	11	one	one	NUM
gujaf-416	208	12	director	director	NOUN
gujaf-416	208	13	will	will	AUX
gujaf-416	208	14	lead	lead	VERB
gujaf-416	208	15	to	to	PART
gujaf-416	208	16	increase	increase	VERB
gujaf-416	208	17	in	in	ADP
gujaf-416	208	18	the	the	DET
gujaf-416	208	19	environmental	environmental	ADJ
gujaf-416	208	20	disclosure	disclosure	NOUN
gujaf-416	208	21	of	of	ADP
gujaf-416	208	22	listed	list	VERB
gujaf-416	208	23	manufacturing	manufacturing	NOUN
gujaf-416	208	24	firms	firm	NOUN
gujaf-416	208	25	in	in	ADP
gujaf-416	208	26	nigeria	nigeria	PROPN
gujaf-416	208	27	by	by	ADP
gujaf-416	208	28	27.8	27.8	NUM
gujaf-416	208	29	%	%	NOUN
gujaf-416	208	30	every	every	DET
gujaf-416	208	31	other	other	ADJ
gujaf-416	208	32	thing	thing	NOUN
gujaf-416	208	33	being	be	AUX
gujaf-416	208	34	equal	equal	ADJ
gujaf-416	208	35	.	.	PUNCT
gujaf-416	209	1	to	to	ADP
gujaf-416	209	2	this	this	DET
gujaf-416	209	3	end	end	NOUN
gujaf-416	209	4	,	,	PUNCT
gujaf-416	209	5	the	the	DET
gujaf-416	209	6	research	research	NOUN
gujaf-416	209	7	rejects	reject	VERB
gujaf-416	209	8	the	the	DET
gujaf-416	209	9	first	first	ADJ
gujaf-416	209	10	null	null	ADJ
gujaf-416	209	11	hypothesis	hypothesis	NOUN
gujaf-416	209	12	which	which	PRON
gujaf-416	209	13	stated	state	VERB
gujaf-416	209	14	that	that	SCONJ
gujaf-416	209	15	board	board	NOUN
gujaf-416	209	16	size	size	NOUN
gujaf-416	209	17	has	have	VERB
gujaf-416	209	18	no	no	DET
gujaf-416	209	19	significant	significant	ADJ
gujaf-416	209	20	effect	effect	NOUN
gujaf-416	209	21	on	on	ADP
gujaf-416	209	22	environmental	environmental	ADJ
gujaf-416	209	23	disclosure	disclosure	NOUN
gujaf-416	209	24	of	of	ADP
gujaf-416	209	25	listed	list	VERB
gujaf-416	209	26	manufacturing	manufacturing	NOUN
gujaf-416	209	27	firms	firm	NOUN
gujaf-416	209	28	in	in	ADP
gujaf-416	209	29	nigeria	nigeria	PROPN
gujaf-416	209	30	.	.	PUNCT
gujaf-416	210	1	the	the	DET
gujaf-416	210	2	finding	finding	NOUN
gujaf-416	210	3	is	be	AUX
gujaf-416	210	4	in	in	ADP
gujaf-416	210	5	line	line	NOUN
gujaf-416	210	6	with	with	ADP
gujaf-416	210	7	the	the	DET
gujaf-416	210	8	studies	study	NOUN
gujaf-416	210	9	of	of	ADP
gujaf-416	210	10	ramaiah	ramaiah	PROPN
gujaf-416	210	11	et	et	PROPN
gujaf-416	210	12	al	al	PROPN
gujaf-416	210	13	.	.	PROPN
gujaf-416	211	1	(	(	PUNCT
gujaf-416	211	2	2022	2022	NUM
gujaf-416	211	3	)	)	PUNCT
gujaf-416	211	4	andsuleiman	andsuleiman	NOUN
gujaf-416	211	5	et	et	PROPN
gujaf-416	211	6	al	al	PROPN
gujaf-416	211	7	.	.	PROPN
gujaf-416	212	1	(	(	PUNCT
gujaf-416	212	2	2023	2023	NUM
gujaf-416	212	3	)	)	PUNCT
gujaf-416	212	4	,	,	PUNCT
gujaf-416	212	5	who	who	PRON
gujaf-416	212	6	found	find	VERB
gujaf-416	212	7	a	a	DET
gujaf-416	212	8	significant	significant	ADJ
gujaf-416	212	9	relationship	relationship	NOUN
gujaf-416	212	10	between	between	ADP
gujaf-416	212	11	board	board	NOUN
gujaf-416	212	12	size	size	NOUN
gujaf-416	212	13	and	and	CCONJ
gujaf-416	212	14	environmental	environmental	ADJ
gujaf-416	212	15	disclosure	disclosure	NOUN
gujaf-416	212	16	and	and	CCONJ
gujaf-416	212	17	contradicts	contradict	VERB
gujaf-416	212	18	the	the	DET
gujaf-416	212	19	finding	finding	NOUN
gujaf-416	212	20	of	of	ADP
gujaf-416	212	21	issa	issa	PROPN
gujaf-416	212	22	et	et	PROPN
gujaf-416	212	23	al	al	PROPN
gujaf-416	212	24	.	.	PROPN
gujaf-416	213	1	(	(	PUNCT
gujaf-416	213	2	2021	2021	NUM
gujaf-416	213	3	)	)	PUNCT
gujaf-416	214	1	and	and	CCONJ
gujaf-416	214	2	olowookere	olowookere	ADV
gujaf-416	214	3	et	et	PROPN
gujaf-416	214	4	al	al	PROPN
gujaf-416	214	5	.	.	PROPN
gujaf-416	215	1	(	(	PUNCT
gujaf-416	215	2	2023	2023	NUM
gujaf-416	215	3	)	)	PUNCT
gujaf-416	215	4	who	who	PRON
gujaf-416	215	5	found	find	VERB
gujaf-416	215	6	no	no	DET
gujaf-416	215	7	relationship	relationship	NOUN
gujaf-416	215	8	between	between	ADP
gujaf-416	215	9	board	board	NOUN
gujaf-416	215	10	size	size	NOUN
gujaf-416	215	11	and	and	CCONJ
gujaf-416	215	12	environmental	environmental	ADJ
gujaf-416	215	13	disclosure	disclosure	NOUN
gujaf-416	215	14	.	.	PUNCT
gujaf-416	216	1	also	also	ADV
gujaf-416	216	2	,	,	PUNCT
gujaf-416	216	3	table	table	NOUN
gujaf-416	216	4	4	4	NUM
gujaf-416	216	5	shows	show	VERB
gujaf-416	216	6	that	that	SCONJ
gujaf-416	216	7	board	board	NOUN
gujaf-416	216	8	independence	independence	NOUN
gujaf-416	216	9	has	have	VERB
gujaf-416	216	10	a	a	DET
gujaf-416	216	11	coefficient	coefficient	NOUN
gujaf-416	216	12	of	of	ADP
gujaf-416	216	13	0.055	0.055	NUM
gujaf-416	216	14	,	,	PUNCT
gujaf-416	216	15	a	a	DET
gujaf-416	216	16	t	t	NOUN
gujaf-416	216	17	-	-	PUNCT
gujaf-416	216	18	value	value	NOUN
gujaf-416	216	19	of	of	ADP
gujaf-416	216	20	2.44	2.44	NUM
gujaf-416	216	21	and	and	CCONJ
gujaf-416	216	22	a	a	DET
gujaf-416	216	23	p	p	NOUN
gujaf-416	216	24	-	-	PUNCT
gujaf-416	216	25	value	value	NOUN
gujaf-416	216	26	of	of	ADP
gujaf-416	216	27	0.019	0.019	NUM
gujaf-416	216	28	which	which	PRON
gujaf-416	216	29	is	be	AUX
gujaf-416	216	30	significant	significant	ADJ
gujaf-416	216	31	at	at	ADP
gujaf-416	216	32	5	5	NUM
gujaf-416	216	33	%	%	NOUN
gujaf-416	216	34	.	.	PUNCT
gujaf-416	217	1	this	this	PRON
gujaf-416	217	2	means	mean	VERB
gujaf-416	217	3	that	that	SCONJ
gujaf-416	217	4	board	board	NOUN
gujaf-416	217	5	independence	independence	NOUN
gujaf-416	217	6	has	have	VERB
gujaf-416	217	7	a	a	DET
gujaf-416	217	8	positive	positive	ADJ
gujaf-416	217	9	and	and	CCONJ
gujaf-416	217	10	significant	significant	ADJ
gujaf-416	217	11	effect	effect	NOUN
gujaf-416	217	12	environmental	environmental	ADJ
gujaf-416	217	13	disclosure	disclosure	NOUN
gujaf-416	217	14	by	by	ADP
gujaf-416	217	15	listed	list	VERB
gujaf-416	217	16	manufacturing	manufacturing	NOUN
gujaf-416	217	17	firms	firm	NOUN
gujaf-416	217	18	in	in	ADP
gujaf-416	217	19	nigeria	nigeria	PROPN
gujaf-416	217	20	.	.	PUNCT
gujaf-416	218	1	this	this	PRON
gujaf-416	218	2	implies	imply	VERB
gujaf-416	218	3	that	that	SCONJ
gujaf-416	218	4	,	,	PUNCT
gujaf-416	218	5	if	if	SCONJ
gujaf-416	218	6	board	board	NOUN
gujaf-416	218	7	independence	independence	NOUN
gujaf-416	218	8	increases	increase	VERB
gujaf-416	218	9	by	by	ADP
gujaf-416	218	10	one	one	NUM
gujaf-416	218	11	independent	independent	ADJ
gujaf-416	218	12	director	director	NOUN
gujaf-416	218	13	it	it	PRON
gujaf-416	218	14	will	will	AUX
gujaf-416	218	15	lead	lead	VERB
gujaf-416	218	16	to	to	ADP
gujaf-416	218	17	a	a	DET
gujaf-416	218	18	corresponding	corresponding	ADJ
gujaf-416	218	19	increase	increase	NOUN
gujaf-416	218	20	in	in	ADP
gujaf-416	218	21	the	the	DET
gujaf-416	218	22	environmental	environmental	ADJ
gujaf-416	218	23	disclosure	disclosure	NOUN
gujaf-416	218	24	of	of	ADP
gujaf-416	218	25	listed	list	VERB
gujaf-416	218	26	manufacturing	manufacturing	NOUN
gujaf-416	218	27	firms	firm	NOUN
gujaf-416	218	28	by	by	ADP
gujaf-416	218	29	5.5	5.5	NUM
gujaf-416	218	30	%	%	NOUN
gujaf-416	218	31	all	all	DET
gujaf-416	218	32	other	other	ADJ
gujaf-416	218	33	things	thing	NOUN
gujaf-416	218	34	being	be	AUX
gujaf-416	218	35	equal	equal	ADJ
gujaf-416	218	36	.	.	PUNCT
gujaf-416	219	1	in	in	ADP
gujaf-416	219	2	view	view	NOUN
gujaf-416	219	3	of	of	ADP
gujaf-416	219	4	this	this	PRON
gujaf-416	219	5	,	,	PUNCT
gujaf-416	219	6	the	the	DET
gujaf-416	219	7	study	study	NOUN
gujaf-416	219	8	reject	reject	VERB
gujaf-416	219	9	the	the	DET
gujaf-416	219	10	second	second	ADJ
gujaf-416	219	11	null	null	ADJ
gujaf-416	219	12	hypothesis	hypothesis	NOUN
gujaf-416	219	13	which	which	PRON
gujaf-416	219	14	stated	state	VERB
gujaf-416	219	15	that	that	SCONJ
gujaf-416	219	16	board	board	NOUN
gujaf-416	219	17	independence	independence	NOUN
gujaf-416	219	18	has	have	VERB
gujaf-416	219	19	no	no	DET
gujaf-416	219	20	significant	significant	ADJ
gujaf-416	219	21	effect	effect	NOUN
gujaf-416	219	22	on	on	ADP
gujaf-416	219	23	environmental	environmental	ADJ
gujaf-416	219	24	disclosure	disclosure	NOUN
gujaf-416	219	25	of	of	ADP
gujaf-416	219	26	listed	list	VERB
gujaf-416	219	27	manufacturing	manufacturing	NOUN
gujaf-416	219	28	firms	firm	NOUN
gujaf-416	219	29	in	in	ADP
gujaf-416	219	30	nigeria	nigeria	PROPN
gujaf-416	219	31	.	.	PUNCT
gujaf-416	220	1	the	the	DET
gujaf-416	220	2	result	result	NOUN
gujaf-416	220	3	is	be	AUX
gujaf-416	220	4	in	in	ADP
gujaf-416	220	5	line	line	NOUN
gujaf-416	220	6	with	with	ADP
gujaf-416	220	7	the	the	DET
gujaf-416	220	8	findings	finding	NOUN
gujaf-416	220	9	of	of	ADP
gujaf-416	220	10	agyemang	agyemang	PROPN
gujaf-416	220	11	et	et	PROPN
gujaf-416	220	12	al	al	PROPN
gujaf-416	220	13	.	.	PROPN
gujaf-416	221	1	(	(	PUNCT
gujaf-416	221	2	2020	2020	NUM
gujaf-416	221	3	)	)	PUNCT
gujaf-416	221	4	;	;	PUNCT
gujaf-416	222	1	issa	issa	PROPN
gujaf-416	222	2	et	et	PROPN
gujaf-416	222	3	al	al	PROPN
gujaf-416	222	4	.	.	PROPN
gujaf-416	222	5	(	(	PUNCT
gujaf-416	222	6	2021	2021	NUM
gujaf-416	222	7	)	)	PUNCT
gujaf-416	222	8	;	;	PUNCT
gujaf-416	222	9	olowookere	olowookere	ADV
gujaf-416	222	10	et	et	PROPN
gujaf-416	222	11	al	al	PROPN
gujaf-416	222	12	.	.	PROPN
gujaf-416	223	1	(	(	PUNCT
gujaf-416	223	2	2023	2023	NUM
gujaf-416	223	3	)	)	PUNCT
gujaf-416	224	1	and	and	CCONJ
gujaf-416	224	2	contradicts	contradict	VERB
gujaf-416	224	3	the	the	DET
gujaf-416	224	4	studies	study	NOUN
gujaf-416	224	5	of	of	ADP
gujaf-416	224	6	latif	latif	PROPN
gujaf-416	224	7	et	et	PROPN
gujaf-416	224	8	al	al	PROPN
gujaf-416	224	9	.	.	PROPN
gujaf-416	225	1	(	(	PUNCT
gujaf-416	225	2	2020	2020	NUM
gujaf-416	225	3	)	)	PUNCT
gujaf-416	226	1	;	;	PUNCT
gujaf-416	226	2	ramaiah	ramaiah	PROPN
gujaf-416	226	3	et	et	PROPN
gujaf-416	226	4	al	al	PROPN
gujaf-416	226	5	.	.	PROPN
gujaf-416	227	1	(	(	PUNCT
gujaf-416	227	2	2022	2022	NUM
gujaf-416	227	3	)	)	PUNCT
gujaf-416	227	4	who	who	PRON
gujaf-416	227	5	found	find	VERB
gujaf-416	227	6	no	no	DET
gujaf-416	227	7	relationship	relationship	NOUN
gujaf-416	227	8	.	.	PUNCT
gujaf-416	228	1	the	the	DET
gujaf-416	228	2	result	result	NOUN
gujaf-416	228	3	also	also	ADV
gujaf-416	228	4	reveals	reveal	VERB
gujaf-416	228	5	that	that	SCONJ
gujaf-416	228	6	board	board	NOUN
gujaf-416	228	7	gender	gender	NOUN
gujaf-416	228	8	has	have	VERB
gujaf-416	228	9	the	the	DET
gujaf-416	228	10	coefficient	coefficient	NOUN
gujaf-416	228	11	of	of	ADP
gujaf-416	228	12	0.091	0.091	NUM
gujaf-416	228	13	,	,	PUNCT
gujaf-416	228	14	t	t	NOUN
gujaf-416	228	15	-	-	PUNCT
gujaf-416	228	16	value	value	NOUN
gujaf-416	228	17	0f	0f	NOUN
gujaf-416	228	18	7.40	7.40	NUM
gujaf-416	228	19	and	and	CCONJ
gujaf-416	228	20	a	a	DET
gujaf-416	228	21	pvalue	pvalue	NOUN
gujaf-416	228	22	of	of	ADP
gujaf-416	228	23	0.000	0.000	NUM
gujaf-416	228	24	which	which	PRON
gujaf-416	228	25	is	be	AUX
gujaf-416	228	26	significant	significant	ADJ
gujaf-416	228	27	at	at	ADP
gujaf-416	228	28	1	1	NUM
gujaf-416	228	29	%	%	NOUN
gujaf-416	228	30	.	.	PUNCT
gujaf-416	229	1	this	this	PRON
gujaf-416	229	2	means	mean	VERB
gujaf-416	229	3	that	that	SCONJ
gujaf-416	229	4	board	board	NOUN
gujaf-416	229	5	gender	gender	NOUN
gujaf-416	229	6	has	have	VERB
gujaf-416	229	7	a	a	DET
gujaf-416	229	8	significant	significant	ADJ
gujaf-416	229	9	effect	effect	NOUN
gujaf-416	229	10	on	on	ADP
gujaf-416	229	11	environmental	environmental	ADJ
gujaf-416	229	12	disclosure	disclosure	NOUN
gujaf-416	229	13	of	of	ADP
gujaf-416	229	14	listed	list	VERB
gujaf-416	229	15	manufacturing	manufacturing	NOUN
gujaf-416	229	16	firms	firm	NOUN
gujaf-416	229	17	in	in	ADP
gujaf-416	229	18	nigeria	nigeria	PROPN
gujaf-416	229	19	.	.	PUNCT
gujaf-416	230	1	this	this	PRON
gujaf-416	230	2	reveals	reveal	VERB
gujaf-416	230	3	that	that	SCONJ
gujaf-416	230	4	if	if	SCONJ
gujaf-416	230	5	board	board	NOUN
gujaf-416	230	6	gender	gender	NOUN
gujaf-416	230	7	increases	increase	NOUN
gujaf-416	230	8	by	by	ADP
gujaf-416	230	9	one	one	NUM
gujaf-416	230	10	female	female	ADJ
gujaf-416	230	11	director	director	NOUN
gujaf-416	230	12	it	it	PRON
gujaf-416	230	13	will	will	AUX
gujaf-416	230	14	lead	lead	VERB
gujaf-416	230	15	to	to	PART
gujaf-416	230	16	increase	increase	VERB
gujaf-416	230	17	in	in	ADP
gujaf-416	230	18	environmental	environmental	ADJ
gujaf-416	230	19	disclosure	disclosure	NOUN
gujaf-416	230	20	of	of	ADP
gujaf-416	230	21	listed	list	VERB
gujaf-416	230	22	manufacturing	manufacturing	NOUN
gujaf-416	230	23	firms	firm	NOUN
gujaf-416	230	24	in	in	ADP
gujaf-416	230	25	nigeria	nigeria	PROPN
gujaf-416	230	26	by	by	ADP
gujaf-416	230	27	0.91	0.91	NUM
gujaf-416	230	28	%	%	NOUN
gujaf-416	230	29	every	every	DET
gujaf-416	230	30	other	other	ADJ
gujaf-416	230	31	thing	thing	NOUN
gujaf-416	230	32	being	be	AUX
gujaf-416	230	33	equal	equal	ADJ
gujaf-416	230	34	.	.	PUNCT
gujaf-416	231	1	hence	hence	ADV
gujaf-416	231	2	,	,	PUNCT
gujaf-416	231	3	the	the	DET
gujaf-416	231	4	study	study	NOUN
gujaf-416	231	5	fail	fail	VERB
gujaf-416	231	6	to	to	PART
gujaf-416	231	7	reject	reject	VERB
gujaf-416	231	8	the	the	DET
gujaf-416	231	9	third	third	ADJ
gujaf-416	231	10	null	null	ADJ
gujaf-416	231	11	hypothesis	hypothesis	NOUN
gujaf-416	231	12	which	which	PRON
gujaf-416	231	13	assumed	assume	VERB
gujaf-416	231	14	that	that	SCONJ
gujaf-416	231	15	board	board	NOUN
gujaf-416	231	16	gender	gender	NOUN
gujaf-416	231	17	has	have	VERB
gujaf-416	231	18	no	no	DET
gujaf-416	231	19	significant	significant	ADJ
gujaf-416	231	20	effect	effect	NOUN
gujaf-416	231	21	on	on	ADP
gujaf-416	231	22	environmental	environmental	ADJ
gujaf-416	231	23	disclosure	disclosure	NOUN
gujaf-416	231	24	of	of	ADP
gujaf-416	231	25	listed	list	VERB
gujaf-416	231	26	manufacturing	manufacturing	NOUN
gujaf-416	231	27	firms	firm	NOUN
gujaf-416	231	28	in	in	ADP
gujaf-416	231	29	nigeria	nigeria	PROPN
gujaf-416	231	30	.	.	PUNCT
gujaf-416	232	1	the	the	DET
gujaf-416	232	2	result	result	NOUN
gujaf-416	232	3	confirms	confirm	VERB
gujaf-416	232	4	the	the	DET
gujaf-416	232	5	findings	finding	NOUN
gujaf-416	232	6	of	of	ADP
gujaf-416	232	7	khaireddine	khaireddine	PROPN
gujaf-416	232	8	et	et	PROPN
gujaf-416	232	9	al	al	PROPN
gujaf-416	232	10	.	.	PROPN
gujaf-416	232	11	(	(	PUNCT
gujaf-416	232	12	2020	2020	NUM
gujaf-416	232	13	)	)	PUNCT
gujaf-416	232	14	;	;	PUNCT
gujaf-416	232	15	and	and	CCONJ
gujaf-416	232	16	issa	issa	PROPN
gujaf-416	232	17	et	et	PROPN
gujaf-416	232	18	al	al	PROPN
gujaf-416	232	19	.	.	PROPN
gujaf-416	233	1	(	(	PUNCT
gujaf-416	233	2	2021	2021	NUM
gujaf-416	233	3	)	)	PUNCT
gujaf-416	233	4	who	who	PRON
gujaf-416	233	5	found	find	VERB
gujaf-416	233	6	significant	significant	ADJ
gujaf-416	233	7	relationship	relationship	NOUN
gujaf-416	233	8	between	between	ADP
gujaf-416	233	9	board	board	NOUN
gujaf-416	233	10	gender	gender	NOUN
gujaf-416	233	11	and	and	CCONJ
gujaf-416	233	12	environmental	environmental	ADJ
gujaf-416	233	13	disclosure	disclosure	NOUN
gujaf-416	233	14	,	,	PUNCT
gujaf-416	233	15	however	however	ADV
gujaf-416	233	16	the	the	DET
gujaf-416	233	17	finding	finding	NOUN
gujaf-416	233	18	contradicts	contradict	VERB
gujaf-416	233	19	the	the	DET
gujaf-416	233	20	study	study	NOUN
gujaf-416	233	21	of	of	ADP
gujaf-416	233	22	agyemang	agyemang	PROPN
gujaf-416	233	23	et	et	PROPN
gujaf-416	233	24	al	al	PROPN
gujaf-416	233	25	.	.	PROPN
gujaf-416	234	1	(	(	PUNCT
gujaf-416	234	2	2020	2020	NUM
gujaf-416	234	3	)	)	PUNCT
gujaf-416	234	4	who	who	PRON
gujaf-416	234	5	established	establish	VERB
gujaf-416	234	6	no	no	DET
gujaf-416	234	7	significant	significant	ADJ
gujaf-416	234	8	relationship	relationship	NOUN
gujaf-416	234	9	between	between	ADP
gujaf-416	234	10	board	board	NOUN
gujaf-416	234	11	gender	gender	NOUN
gujaf-416	234	12	and	and	CCONJ
gujaf-416	234	13	environmental	environmental	ADJ
gujaf-416	234	14	disclosure	disclosure	NOUN
gujaf-416	234	15	.	.	PUNCT
gujaf-416	235	1	moreover	moreover	ADV
gujaf-416	235	2	,	,	PUNCT
gujaf-416	235	3	the	the	DET
gujaf-416	235	4	finding	finding	NOUN
gujaf-416	235	5	shows	show	VERB
gujaf-416	235	6	that	that	SCONJ
gujaf-416	235	7	board	board	NOUN
gujaf-416	235	8	expertise	expertise	NOUN
gujaf-416	235	9	has	have	VERB
gujaf-416	235	10	a	a	DET
gujaf-416	235	11	coefficient	coefficient	NOUN
gujaf-416	235	12	of	of	ADP
gujaf-416	235	13	0.034	0.034	NUM
gujaf-416	235	14	a	a	DET
gujaf-416	235	15	t	t	NOUN
gujaf-416	235	16	-	-	PUNCT
gujaf-416	235	17	value	value	NOUN
gujaf-416	235	18	of	of	ADP
gujaf-416	235	19	1.70	1.70	NUM
gujaf-416	235	20	and	and	CCONJ
gujaf-416	235	21	a	a	DET
gujaf-416	235	22	p	p	NOUN
gujaf-416	235	23	-	-	PUNCT
gujaf-416	235	24	value	value	NOUN
gujaf-416	235	25	of	of	ADP
gujaf-416	235	26	0.096	0.096	NUM
gujaf-416	235	27	which	which	PRON
gujaf-416	235	28	is	be	AUX
gujaf-416	235	29	not	not	PART
gujaf-416	235	30	significant	significant	ADJ
gujaf-416	235	31	.	.	PUNCT
gujaf-416	236	1	this	this	PRON
gujaf-416	236	2	implies	imply	VERB
gujaf-416	236	3	that	that	SCONJ
gujaf-416	236	4	there	there	PRON
gujaf-416	236	5	is	be	VERB
gujaf-416	236	6	no	no	DET
gujaf-416	236	7	relationship	relationship	NOUN
gujaf-416	236	8	between	between	ADP
gujaf-416	236	9	board	board	NOUN
gujaf-416	236	10	expertise	expertise	NOUN
gujaf-416	236	11	and	and	CCONJ
gujaf-416	236	12	environmental	environmental	ADJ
gujaf-416	236	13	disclosure	disclosure	NOUN
gujaf-416	236	14	of	of	ADP
gujaf-416	236	15	listed	list	VERB
gujaf-416	236	16	manufacturing	manufacturing	NOUN
gujaf-416	236	17	firms	firm	NOUN
gujaf-416	236	18	in	in	ADP
gujaf-416	236	19	nigeria	nigeria	PROPN
gujaf-416	236	20	.	.	PUNCT
gujaf-416	237	1	however	however	ADV
gujaf-416	237	2	,	,	PUNCT
gujaf-416	237	3	the	the	DET
gujaf-416	237	4	study	study	NOUN
gujaf-416	237	5	failed	fail	VERB
gujaf-416	237	6	to	to	PART
gujaf-416	237	7	reject	reject	VERB
gujaf-416	237	8	the	the	DET
gujaf-416	237	9	fourth	fourth	ADJ
gujaf-416	237	10	null	null	ADJ
gujaf-416	237	11	hypothesis	hypothesis	NOUN
gujaf-416	237	12	which	which	PRON
gujaf-416	237	13	assumed	assume	VERB
gujaf-416	237	14	that	that	SCONJ
gujaf-416	237	15	board	board	NOUN
gujaf-416	237	16	expertise	expertise	NOUN
gujaf-416	237	17	has	have	VERB
gujaf-416	237	18	no	no	DET
gujaf-416	237	19	significant	significant	ADJ
gujaf-416	237	20	effect	effect	NOUN
gujaf-416	237	21	on	on	ADP
gujaf-416	237	22	environmental	environmental	ADJ
gujaf-416	237	23	disclosure	disclosure	NOUN
gujaf-416	237	24	of	of	ADP
gujaf-416	237	25	listed	list	VERB
gujaf-416	237	26	manufacturing	manufacturing	NOUN
gujaf-416	237	27	firms	firm	NOUN
gujaf-416	237	28	in	in	ADP
gujaf-416	237	29	nigeria	nigeria	PROPN
gujaf-416	237	30	.	.	PUNCT
gujaf-416	238	1	the	the	DET
gujaf-416	238	2	finding	finding	NOUN
gujaf-416	238	3	contradicts	contradict	VERB
gujaf-416	238	4	the	the	DET
gujaf-416	238	5	finding	finding	NOUN
gujaf-416	238	6	of	of	ADP
gujaf-416	238	7	issa	issa	PROPN
gujaf-416	238	8	et	et	PROPN
gujaf-416	238	9	al	al	PROPN
gujaf-416	238	10	.	.	PROPN
gujaf-416	239	1	(	(	PUNCT
gujaf-416	239	2	2021	2021	NUM
gujaf-416	239	3	)	)	PUNCT
gujaf-416	239	4	.	.	PUNCT
gujaf-416	240	1	finally	finally	ADV
gujaf-416	240	2	,	,	PUNCT
gujaf-416	240	3	the	the	DET
gujaf-416	240	4	regression	regression	NOUN
gujaf-416	240	5	result	result	NOUN
gujaf-416	240	6	shows	show	VERB
gujaf-416	240	7	that	that	SCONJ
gujaf-416	240	8	board	board	NOUN
gujaf-416	240	9	nationality	nationality	NOUN
gujaf-416	240	10	has	have	VERB
gujaf-416	240	11	a	a	DET
gujaf-416	240	12	coefficient	coefficient	NOUN
gujaf-416	240	13	of	of	ADP
gujaf-416	240	14	0.153	0.153	NUM
gujaf-416	240	15	a	a	DET
gujaf-416	240	16	t	t	NOUN
gujaf-416	240	17	-	-	PUNCT
gujaf-416	240	18	value	value	NOUN
gujaf-416	240	19	of	of	ADP
gujaf-416	240	20	4.70	4.70	NUM
gujaf-416	240	21	and	and	CCONJ
gujaf-416	240	22	a	a	DET
gujaf-416	240	23	p	p	NOUN
gujaf-416	240	24	-	-	PUNCT
gujaf-416	240	25	value	value	NOUN
gujaf-416	240	26	of	of	ADP
gujaf-416	240	27	0.000	0.000	NUM
gujaf-416	240	28	which	which	PRON
gujaf-416	240	29	is	be	AUX
gujaf-416	240	30	significant	significant	ADJ
gujaf-416	240	31	at	at	ADP
gujaf-416	240	32	1	1	NUM
gujaf-416	240	33	%	%	NOUN
gujaf-416	240	34	.	.	PUNCT
gujaf-416	241	1	this	this	PRON
gujaf-416	241	2	means	mean	VERB
gujaf-416	241	3	that	that	SCONJ
gujaf-416	241	4	board	board	NOUN
gujaf-416	241	5	nationality	nationality	NOUN
gujaf-416	241	6	has	have	VERB
gujaf-416	241	7	a	a	DET
gujaf-416	241	8	gusau	gusau	ADJ
gujaf-416	241	9	journal	journal	NOUN
gujaf-416	241	10	of	of	ADP
gujaf-416	241	11	accounting	accounting	NOUN
gujaf-416	241	12	and	and	CCONJ
gujaf-416	241	13	finance	finance	NOUN
gujaf-416	241	14	,	,	PUNCT
gujaf-416	241	15	vol.6	vol.6	PROPN
gujaf-416	241	16	,	,	PUNCT
gujaf-416	241	17	issue	issue	NOUN
gujaf-416	241	18	2	2	NUM
gujaf-416	241	19	,	,	PUNCT
gujaf-416	241	20	april	april	PROPN
gujaf-416	241	21	,	,	PUNCT
gujaf-416	241	22	2025	2025	NUM
gujaf-416	241	23	75	75	NUM
gujaf-416	241	24	positive	positive	ADJ
gujaf-416	241	25	and	and	CCONJ
gujaf-416	241	26	significant	significant	ADJ
gujaf-416	241	27	effect	effect	NOUN
gujaf-416	241	28	on	on	ADP
gujaf-416	241	29	environmental	environmental	ADJ
gujaf-416	241	30	disclosure	disclosure	NOUN
gujaf-416	241	31	of	of	ADP
gujaf-416	241	32	listed	list	VERB
gujaf-416	241	33	manufacturing	manufacturing	NOUN
gujaf-416	241	34	firms	firm	NOUN
gujaf-416	241	35	in	in	ADP
gujaf-416	241	36	nigeria	nigeria	PROPN
gujaf-416	241	37	.	.	PUNCT
gujaf-416	242	1	this	this	DET
gujaf-416	242	2	further	far	ADV
gujaf-416	242	3	suggests	suggest	VERB
gujaf-416	242	4	that	that	SCONJ
gujaf-416	242	5	,	,	PUNCT
gujaf-416	242	6	if	if	SCONJ
gujaf-416	242	7	the	the	DET
gujaf-416	242	8	board	board	NOUN
gujaf-416	242	9	nationality	nationality	NOUN
gujaf-416	242	10	increases	increase	NOUN
gujaf-416	242	11	by	by	ADP
gujaf-416	242	12	one	one	NUM
gujaf-416	242	13	foreign	foreign	ADJ
gujaf-416	242	14	director	director	NOUN
gujaf-416	242	15	it	it	PRON
gujaf-416	242	16	will	will	AUX
gujaf-416	242	17	lead	lead	VERB
gujaf-416	242	18	to	to	ADP
gujaf-416	242	19	an	an	DET
gujaf-416	242	20	increase	increase	NOUN
gujaf-416	242	21	in	in	ADP
gujaf-416	242	22	environmental	environmental	ADJ
gujaf-416	242	23	disclosure	disclosure	NOUN
gujaf-416	242	24	of	of	ADP
gujaf-416	242	25	listed	list	VERB
gujaf-416	242	26	manufacturing	manufacturing	NOUN
gujaf-416	242	27	firms	firm	NOUN
gujaf-416	242	28	in	in	ADP
gujaf-416	242	29	nigeria	nigeria	PROPN
gujaf-416	242	30	by	by	ADP
gujaf-416	242	31	15.3	15.3	NUM
gujaf-416	242	32	%	%	NOUN
gujaf-416	242	33	all	all	DET
gujaf-416	242	34	things	thing	NOUN
gujaf-416	242	35	being	be	AUX
gujaf-416	242	36	equal	equal	ADJ
gujaf-416	242	37	.	.	PUNCT
gujaf-416	243	1	to	to	ADP
gujaf-416	243	2	this	this	DET
gujaf-416	243	3	end	end	NOUN
gujaf-416	243	4	,	,	PUNCT
gujaf-416	243	5	the	the	DET
gujaf-416	243	6	study	study	NOUN
gujaf-416	243	7	fail	fail	AUX
gujaf-416	243	8	reject	reject	VERB
gujaf-416	243	9	the	the	DET
gujaf-416	243	10	fifth	fifth	ADJ
gujaf-416	243	11	null	null	ADJ
gujaf-416	243	12	hypothesis	hypothesis	NOUN
gujaf-416	243	13	which	which	PRON
gujaf-416	243	14	stated	state	VERB
gujaf-416	243	15	that	that	SCONJ
gujaf-416	243	16	board	board	NOUN
gujaf-416	243	17	nationality	nationality	NOUN
gujaf-416	243	18	has	have	VERB
gujaf-416	243	19	no	no	DET
gujaf-416	243	20	significant	significant	ADJ
gujaf-416	243	21	effect	effect	NOUN
gujaf-416	243	22	on	on	ADP
gujaf-416	243	23	environmental	environmental	ADJ
gujaf-416	243	24	disclosure	disclosure	NOUN
gujaf-416	243	25	of	of	ADP
gujaf-416	243	26	listed	list	VERB
gujaf-416	243	27	manufacturing	manufacturing	NOUN
gujaf-416	243	28	firms	firm	NOUN
gujaf-416	243	29	in	in	ADP
gujaf-416	243	30	nigeria	nigeria	PROPN
gujaf-416	243	31	.	.	PUNCT
gujaf-416	244	1	the	the	DET
gujaf-416	244	2	finding	finding	NOUN
gujaf-416	244	3	of	of	ADP
gujaf-416	244	4	this	this	DET
gujaf-416	244	5	study	study	NOUN
gujaf-416	244	6	is	be	AUX
gujaf-416	244	7	contrary	contrary	ADJ
gujaf-416	244	8	to	to	ADP
gujaf-416	244	9	the	the	DET
gujaf-416	244	10	studies	study	NOUN
gujaf-416	244	11	of	of	ADP
gujaf-416	244	12	agyemang	agyemang	PROPN
gujaf-416	244	13	et	et	PROPN
gujaf-416	244	14	al	al	PROPN
gujaf-416	244	15	.	.	PROPN
gujaf-416	245	1	(	(	PUNCT
gujaf-416	245	2	2020	2020	NUM
gujaf-416	245	3	)	)	PUNCT
gujaf-416	245	4	;	;	PUNCT
gujaf-416	245	5	and	and	CCONJ
gujaf-416	245	6	issa	issa	PROPN
gujaf-416	245	7	et	et	PROPN
gujaf-416	245	8	al	al	PROPN
gujaf-416	245	9	.	.	PROPN
gujaf-416	246	1	(	(	PUNCT
gujaf-416	246	2	2021	2021	NUM
gujaf-416	246	3	)	)	PUNCT
gujaf-416	246	4	who	who	PRON
gujaf-416	246	5	reported	report	VERB
gujaf-416	246	6	insignificant	insignificant	ADJ
gujaf-416	246	7	relationship	relationship	NOUN
gujaf-416	246	8	between	between	ADP
gujaf-416	246	9	board	board	NOUN
gujaf-416	246	10	nationality	nationality	NOUN
gujaf-416	246	11	and	and	CCONJ
gujaf-416	246	12	environmental	environmental	ADJ
gujaf-416	246	13	disclosure	disclosure	NOUN
gujaf-416	246	14	of	of	ADP
gujaf-416	246	15	firms	firm	NOUN
gujaf-416	246	16	.	.	PUNCT
gujaf-416	247	1	5.0	5.0	NUM
gujaf-416	247	2	conclusion	conclusion	NOUN
gujaf-416	247	3	and	and	CCONJ
gujaf-416	247	4	recommendations	recommendation	NOUN
gujaf-416	247	5	in	in	ADP
gujaf-416	247	6	line	line	NOUN
gujaf-416	247	7	with	with	ADP
gujaf-416	247	8	the	the	DET
gujaf-416	247	9	finding	finding	NOUN
gujaf-416	247	10	,	,	PUNCT
gujaf-416	247	11	the	the	DET
gujaf-416	247	12	study	study	NOUN
gujaf-416	247	13	concluded	conclude	VERB
gujaf-416	247	14	that	that	SCONJ
gujaf-416	247	15	board	board	NOUN
gujaf-416	247	16	size	size	NOUN
gujaf-416	247	17	,	,	PUNCT
gujaf-416	247	18	board	board	NOUN
gujaf-416	247	19	independence	independence	NOUN
gujaf-416	247	20	,	,	PUNCT
gujaf-416	247	21	board	board	NOUN
gujaf-416	247	22	gender	gender	NOUN
gujaf-416	247	23	,	,	PUNCT
gujaf-416	247	24	and	and	CCONJ
gujaf-416	247	25	board	board	NOUN
gujaf-416	247	26	nationality	nationality	NOUN
gujaf-416	247	27	had	have	VERB
gujaf-416	247	28	a	a	DET
gujaf-416	247	29	positive	positive	ADJ
gujaf-416	247	30	and	and	CCONJ
gujaf-416	247	31	significant	significant	ADJ
gujaf-416	247	32	effect	effect	NOUN
gujaf-416	247	33	on	on	ADP
gujaf-416	247	34	environmental	environmental	ADJ
gujaf-416	247	35	disclosure	disclosure	NOUN
gujaf-416	247	36	of	of	ADP
gujaf-416	247	37	listed	list	VERB
gujaf-416	247	38	manufacturing	manufacturing	NOUN
gujaf-416	247	39	firms	firm	NOUN
gujaf-416	247	40	in	in	ADP
gujaf-416	247	41	nigeria	nigeria	PROPN
gujaf-416	247	42	.	.	PUNCT
gujaf-416	248	1	because	because	SCONJ
gujaf-416	248	2	large	large	ADJ
gujaf-416	248	3	board	board	NOUN
gujaf-416	248	4	with	with	ADP
gujaf-416	248	5	diversity	diversity	NOUN
gujaf-416	248	6	of	of	ADP
gujaf-416	248	7	knowledge	knowledge	NOUN
gujaf-416	248	8	and	and	CCONJ
gujaf-416	248	9	experience	experience	NOUN
gujaf-416	248	10	encourage	encourage	VERB
gujaf-416	248	11	the	the	DET
gujaf-416	248	12	compliance	compliance	NOUN
gujaf-416	248	13	with	with	ADP
gujaf-416	248	14	environmental	environmental	ADJ
gujaf-416	248	15	sustainability	sustainability	NOUN
gujaf-416	248	16	,	,	PUNCT
gujaf-416	248	17	management	management	NOUN
gujaf-416	248	18	are	be	AUX
gujaf-416	248	19	influence	influence	NOUN
gujaf-416	248	20	to	to	PART
gujaf-416	248	21	disclose	disclose	VERB
gujaf-416	248	22	environmental	environmental	ADJ
gujaf-416	248	23	related	relate	VERB
gujaf-416	248	24	information	information	NOUN
gujaf-416	248	25	in	in	ADP
gujaf-416	248	26	their	their	PRON
gujaf-416	248	27	annual	annual	ADJ
gujaf-416	248	28	reports	report	NOUN
gujaf-416	248	29	.	.	PUNCT
gujaf-416	249	1	furthermore	furthermore	ADV
gujaf-416	249	2	,	,	PUNCT
gujaf-416	249	3	independence	independence	NOUN
gujaf-416	249	4	directors	director	NOUN
gujaf-416	249	5	serve	serve	VERB
gujaf-416	249	6	as	as	ADP
gujaf-416	249	7	a	a	DET
gujaf-416	249	8	tool	tool	NOUN
gujaf-416	249	9	in	in	ADP
gujaf-416	249	10	controlling	control	VERB
gujaf-416	249	11	the	the	DET
gujaf-416	249	12	activities	activity	NOUN
gujaf-416	249	13	of	of	ADP
gujaf-416	249	14	management	management	NOUN
gujaf-416	249	15	,	,	PUNCT
gujaf-416	249	16	nonexecutive	nonexecutive	ADJ
gujaf-416	249	17	directors	director	NOUN
gujaf-416	249	18	who	who	PRON
gujaf-416	249	19	are	be	AUX
gujaf-416	249	20	not	not	PART
gujaf-416	249	21	part	part	NOUN
gujaf-416	249	22	of	of	ADP
gujaf-416	249	23	the	the	DET
gujaf-416	249	24	management	management	NOUN
gujaf-416	249	25	of	of	ADP
gujaf-416	249	26	the	the	DET
gujaf-416	249	27	firm	firm	ADJ
gujaf-416	249	28	influence	influence	NOUN
gujaf-416	249	29	the	the	DET
gujaf-416	249	30	decisions	decision	NOUN
gujaf-416	249	31	of	of	ADP
gujaf-416	249	32	the	the	DET
gujaf-416	249	33	firm	firm	NOUN
gujaf-416	249	34	to	to	PART
gujaf-416	249	35	align	align	VERB
gujaf-416	249	36	with	with	ADP
gujaf-416	249	37	the	the	DET
gujaf-416	249	38	interest	interest	NOUN
gujaf-416	249	39	of	of	ADP
gujaf-416	249	40	the	the	DET
gujaf-416	249	41	principals	principal	NOUN
gujaf-416	249	42	which	which	PRON
gujaf-416	249	43	may	may	AUX
gujaf-416	249	44	include	include	VERB
gujaf-416	249	45	the	the	DET
gujaf-416	249	46	disclosure	disclosure	NOUN
gujaf-416	249	47	of	of	ADP
gujaf-416	249	48	environmental	environmental	ADJ
gujaf-416	249	49	impact	impact	NOUN
gujaf-416	249	50	of	of	ADP
gujaf-416	249	51	the	the	DET
gujaf-416	249	52	firm	firm	NOUN
gujaf-416	249	53	on	on	ADP
gujaf-416	249	54	the	the	DET
gujaf-416	249	55	environment	environment	NOUN
gujaf-416	249	56	.	.	PUNCT
gujaf-416	250	1	also	also	ADV
gujaf-416	250	2	,	,	PUNCT
gujaf-416	250	3	female	female	ADJ
gujaf-416	250	4	directors	director	NOUN
gujaf-416	250	5	on	on	ADP
gujaf-416	250	6	the	the	DET
gujaf-416	250	7	board	board	NOUN
gujaf-416	250	8	of	of	ADP
gujaf-416	250	9	the	the	DET
gujaf-416	250	10	firm	firm	NOUN
gujaf-416	250	11	unlike	unlike	ADP
gujaf-416	250	12	their	their	PRON
gujaf-416	250	13	male	male	ADJ
gujaf-416	250	14	counterparts	counterpart	NOUN
gujaf-416	250	15	encourage	encourage	VERB
gujaf-416	250	16	environmentally	environmentally	ADV
gujaf-416	250	17	friendly	friendly	ADJ
gujaf-416	250	18	policies	policy	NOUN
gujaf-416	250	19	by	by	ADP
gujaf-416	250	20	the	the	DET
gujaf-416	250	21	firms	firm	NOUN
gujaf-416	250	22	.	.	PUNCT
gujaf-416	251	1	finally	finally	ADV
gujaf-416	251	2	,	,	PUNCT
gujaf-416	251	3	foreign	foreign	ADJ
gujaf-416	251	4	nationals	national	NOUN
gujaf-416	251	5	on	on	ADP
gujaf-416	251	6	the	the	DET
gujaf-416	251	7	board	board	NOUN
gujaf-416	251	8	with	with	ADP
gujaf-416	251	9	more	more	ADJ
gujaf-416	251	10	exposure	exposure	NOUN
gujaf-416	251	11	on	on	ADP
gujaf-416	251	12	environmental	environmental	ADJ
gujaf-416	251	13	sustainability	sustainability	NOUN
gujaf-416	251	14	practice	practice	NOUN
gujaf-416	251	15	and	and	CCONJ
gujaf-416	251	16	best	good	ADJ
gujaf-416	251	17	ethics	ethic	NOUN
gujaf-416	251	18	of	of	ADP
gujaf-416	251	19	doing	do	VERB
gujaf-416	251	20	business	business	NOUN
gujaf-416	251	21	influence	influence	NOUN
gujaf-416	251	22	the	the	DET
gujaf-416	251	23	decisions	decision	NOUN
gujaf-416	251	24	of	of	ADP
gujaf-416	251	25	management	management	NOUN
gujaf-416	251	26	to	to	PART
gujaf-416	251	27	be	be	AUX
gujaf-416	251	28	more	more	ADV
gujaf-416	251	29	responsible	responsible	ADJ
gujaf-416	251	30	in	in	ADP
gujaf-416	251	31	the	the	DET
gujaf-416	251	32	operations	operation	NOUN
gujaf-416	251	33	with	with	ADP
gujaf-416	251	34	regards	regard	NOUN
gujaf-416	251	35	to	to	ADP
gujaf-416	251	36	the	the	DET
gujaf-416	251	37	environment	environment	NOUN
gujaf-416	251	38	and	and	CCONJ
gujaf-416	251	39	sustainability	sustainability	NOUN
gujaf-416	251	40	practices	practice	NOUN
gujaf-416	251	41	.	.	PUNCT
gujaf-416	252	1	therefore	therefore	ADV
gujaf-416	252	2	,	,	PUNCT
gujaf-416	252	3	the	the	DET
gujaf-416	252	4	study	study	NOUN
gujaf-416	252	5	suggested	suggest	VERB
gujaf-416	252	6	that	that	SCONJ
gujaf-416	252	7	the	the	DET
gujaf-416	252	8	listed	list	VERB
gujaf-416	252	9	manufacturing	manufacturing	NOUN
gujaf-416	252	10	firms	firm	NOUN
gujaf-416	252	11	in	in	ADP
gujaf-416	252	12	nigeria	nigeria	PROPN
gujaf-416	252	13	increase	increase	VERB
gujaf-416	252	14	their	their	PRON
gujaf-416	252	15	board	board	NOUN
gujaf-416	252	16	size	size	NOUN
gujaf-416	252	17	to	to	ADP
gujaf-416	252	18	at	at	ADV
gujaf-416	252	19	least	least	ADV
gujaf-416	252	20	nine	nine	NUM
gujaf-416	252	21	(	(	PUNCT
gujaf-416	252	22	9	9	NUM
gujaf-416	252	23	)	)	PUNCT
gujaf-416	252	24	directors	director	NOUN
gujaf-416	252	25	to	to	PART
gujaf-416	252	26	increase	increase	VERB
gujaf-416	252	27	their	their	PRON
gujaf-416	252	28	environmental	environmental	ADJ
gujaf-416	252	29	disclosure	disclosure	NOUN
gujaf-416	252	30	level	level	NOUN
gujaf-416	252	31	.	.	PUNCT
gujaf-416	253	1	furthermore	furthermore	ADV
gujaf-416	253	2	,	,	PUNCT
gujaf-416	253	3	the	the	DET
gujaf-416	253	4	study	study	NOUN
gujaf-416	253	5	suggests	suggest	VERB
gujaf-416	253	6	that	that	SCONJ
gujaf-416	253	7	the	the	DET
gujaf-416	253	8	management	management	NOUN
gujaf-416	253	9	increase	increase	VERB
gujaf-416	253	10	the	the	DET
gujaf-416	253	11	number	number	NOUN
gujaf-416	253	12	of	of	ADP
gujaf-416	253	13	independent	independent	ADJ
gujaf-416	253	14	directors	director	NOUN
gujaf-416	253	15	on	on	ADP
gujaf-416	253	16	their	their	PRON
gujaf-416	253	17	board	board	NOUN
gujaf-416	253	18	of	of	ADP
gujaf-416	253	19	directors	director	NOUN
gujaf-416	253	20	to	to	PART
gujaf-416	253	21	at	at	ADV
gujaf-416	253	22	least	least	ADV
gujaf-416	253	23	11.92	11.92	NUM
gujaf-416	253	24	%	%	NOUN
gujaf-416	253	25	which	which	PRON
gujaf-416	253	26	will	will	AUX
gujaf-416	253	27	encourage	encourage	VERB
gujaf-416	253	28	their	their	PRON
gujaf-416	253	29	environmental	environmental	ADJ
gujaf-416	253	30	disclosure	disclosure	NOUN
gujaf-416	253	31	level	level	NOUN
gujaf-416	253	32	.	.	PUNCT
gujaf-416	254	1	also	also	ADV
gujaf-416	254	2	,	,	PUNCT
gujaf-416	254	3	it	it	PRON
gujaf-416	254	4	is	be	AUX
gujaf-416	254	5	suggested	suggest	VERB
gujaf-416	254	6	that	that	SCONJ
gujaf-416	254	7	the	the	DET
gujaf-416	254	8	management	management	NOUN
gujaf-416	254	9	of	of	ADP
gujaf-416	254	10	the	the	DET
gujaf-416	254	11	firms	firm	NOUN
gujaf-416	254	12	increase	increase	VERB
gujaf-416	254	13	the	the	DET
gujaf-416	254	14	number	number	NOUN
gujaf-416	254	15	of	of	ADP
gujaf-416	254	16	female	female	ADJ
gujaf-416	254	17	directors	director	NOUN
gujaf-416	254	18	on	on	ADP
gujaf-416	254	19	their	their	PRON
gujaf-416	254	20	board	board	NOUN
gujaf-416	254	21	to	to	ADP
gujaf-416	254	22	nothing	nothing	PRON
gujaf-416	254	23	less	less	ADJ
gujaf-416	254	24	than	than	ADP
gujaf-416	254	25	15.59	15.59	NUM
gujaf-416	254	26	%	%	NOUN
gujaf-416	254	27	as	as	SCONJ
gujaf-416	254	28	it	it	PRON
gujaf-416	254	29	shows	show	VERB
gujaf-416	254	30	to	to	PART
gujaf-416	254	31	have	have	VERB
gujaf-416	254	32	positive	positive	ADJ
gujaf-416	254	33	effect	effect	NOUN
gujaf-416	254	34	on	on	ADP
gujaf-416	254	35	their	their	PRON
gujaf-416	254	36	environmental	environmental	ADJ
gujaf-416	254	37	disclosure	disclosure	NOUN
gujaf-416	254	38	.	.	PUNCT
gujaf-416	255	1	lastly	lastly	ADV
gujaf-416	255	2	,	,	PUNCT
gujaf-416	255	3	the	the	DET
gujaf-416	255	4	study	study	NOUN
gujaf-416	255	5	suggests	suggest	VERB
gujaf-416	255	6	that	that	SCONJ
gujaf-416	255	7	the	the	DET
gujaf-416	255	8	management	management	NOUN
gujaf-416	255	9	of	of	ADP
gujaf-416	255	10	the	the	DET
gujaf-416	255	11	listed	list	VERB
gujaf-416	255	12	manufacturing	manufacturing	NOUN
gujaf-416	255	13	firms	firm	NOUN
gujaf-416	255	14	in	in	ADP
gujaf-416	255	15	nigeria	nigeria	PROPN
gujaf-416	255	16	encourage	encourage	VERB
gujaf-416	255	17	more	more	ADJ
gujaf-416	255	18	foreign	foreign	ADJ
gujaf-416	255	19	directors	director	NOUN
gujaf-416	255	20	on	on	ADP
gujaf-416	255	21	their	their	PRON
gujaf-416	255	22	board	board	NOUN
gujaf-416	255	23	of	of	ADP
gujaf-416	255	24	directors	director	NOUN
gujaf-416	255	25	to	to	PART
gujaf-416	255	26	improve	improve	VERB
gujaf-416	255	27	their	their	PRON
gujaf-416	255	28	environmental	environmental	ADJ
gujaf-416	255	29	disclosure	disclosure	NOUN
gujaf-416	255	30	level	level	NOUN
gujaf-416	255	31	.	.	PUNCT
gujaf-416	256	1	the	the	DET
gujaf-416	256	2	study	study	NOUN
gujaf-416	256	3	has	have	VERB
gujaf-416	256	4	theoretical	theoretical	ADJ
gujaf-416	256	5	implication	implication	NOUN
gujaf-416	256	6	as	as	SCONJ
gujaf-416	256	7	it	it	PRON
gujaf-416	256	8	fills	fill	VERB
gujaf-416	256	9	the	the	DET
gujaf-416	256	10	gap	gap	NOUN
gujaf-416	256	11	in	in	ADP
gujaf-416	256	12	literature	literature	NOUN
gujaf-416	256	13	by	by	ADP
gujaf-416	256	14	examining	examine	VERB
gujaf-416	256	15	the	the	DET
gujaf-416	256	16	effect	effect	NOUN
gujaf-416	256	17	of	of	ADP
gujaf-416	256	18	board	board	NOUN
gujaf-416	256	19	attributes	attribute	VERB
gujaf-416	256	20	on	on	ADP
gujaf-416	256	21	environmental	environmental	ADJ
gujaf-416	256	22	disclosure	disclosure	NOUN
gujaf-416	256	23	of	of	ADP
gujaf-416	256	24	listed	list	VERB
gujaf-416	256	25	manufacturing	manufacturing	NOUN
gujaf-416	256	26	firms	firm	NOUN
gujaf-416	256	27	in	in	ADP
gujaf-416	256	28	nigeria	nigeria	PROPN
gujaf-416	256	29	.	.	PUNCT
gujaf-416	257	1	also	also	ADV
gujaf-416	257	2	,	,	PUNCT
gujaf-416	257	3	the	the	DET
gujaf-416	257	4	study	study	NOUN
gujaf-416	257	5	provides	provide	VERB
gujaf-416	257	6	information	information	NOUN
gujaf-416	257	7	on	on	ADP
gujaf-416	257	8	the	the	DET
gujaf-416	257	9	effect	effect	NOUN
gujaf-416	257	10	of	of	ADP
gujaf-416	257	11	board	board	NOUN
gujaf-416	257	12	attributes	attribute	VERB
gujaf-416	257	13	on	on	ADP
gujaf-416	257	14	environmental	environmental	ADJ
gujaf-416	257	15	disclosure	disclosure	NOUN
gujaf-416	257	16	which	which	PRON
gujaf-416	257	17	will	will	AUX
gujaf-416	257	18	provide	provide	VERB
gujaf-416	257	19	a	a	DET
gujaf-416	257	20	guide	guide	NOUN
gujaf-416	257	21	for	for	ADP
gujaf-416	257	22	future	future	ADJ
gujaf-416	257	23	researchers	researcher	NOUN
gujaf-416	257	24	in	in	ADP
gujaf-416	257	25	this	this	DET
gujaf-416	257	26	area	area	NOUN
gujaf-416	257	27	.	.	PUNCT
gujaf-416	258	1	furthermore	furthermore	ADV
gujaf-416	258	2	,	,	PUNCT
gujaf-416	258	3	the	the	DET
gujaf-416	258	4	study	study	NOUN
gujaf-416	258	5	has	have	VERB
gujaf-416	258	6	practical	practical	ADJ
gujaf-416	258	7	implication	implication	NOUN
gujaf-416	258	8	as	as	ADP
gujaf-416	258	9	the	the	DET
gujaf-416	258	10	result	result	NOUN
gujaf-416	258	11	of	of	ADP
gujaf-416	258	12	the	the	DET
gujaf-416	258	13	study	study	NOUN
gujaf-416	258	14	will	will	AUX
gujaf-416	258	15	assist	assist	VERB
gujaf-416	258	16	management	management	NOUN
gujaf-416	258	17	and	and	CCONJ
gujaf-416	258	18	regulators	regulator	NOUN
gujaf-416	258	19	to	to	PART
gujaf-416	258	20	strengthen	strengthen	VERB
gujaf-416	258	21	the	the	DET
gujaf-416	258	22	monitoring	monitoring	NOUN
gujaf-416	258	23	mechanisms	mechanism	NOUN
gujaf-416	258	24	and	and	CCONJ
gujaf-416	258	25	device	device	NOUN
gujaf-416	258	26	measures	measure	NOUN
gujaf-416	258	27	to	to	PART
gujaf-416	258	28	ensure	ensure	VERB
gujaf-416	258	29	that	that	SCONJ
gujaf-416	258	30	firms	firm	NOUN
gujaf-416	258	31	adhere	adhere	VERB
gujaf-416	258	32	to	to	ADP
gujaf-416	258	33	environmental	environmental	ADJ
gujaf-416	258	34	disclosure	disclosure	NOUN
gujaf-416	258	35	.	.	PUNCT
gujaf-416	259	1	the	the	DET
gujaf-416	259	2	study	study	NOUN
gujaf-416	259	3	was	be	AUX
gujaf-416	259	4	limited	limit	VERB
gujaf-416	259	5	to	to	ADP
gujaf-416	259	6	only	only	ADV
gujaf-416	259	7	the	the	DET
gujaf-416	259	8	listed	list	VERB
gujaf-416	259	9	manufacturing	manufacturing	NOUN
gujaf-416	259	10	firms	firm	NOUN
gujaf-416	259	11	in	in	ADP
gujaf-416	259	12	nigeria	nigeria	PROPN
gujaf-416	259	13	,	,	PUNCT
gujaf-416	259	14	as	as	SCONJ
gujaf-416	259	15	such	such	DET
gujaf-416	259	16	the	the	DET
gujaf-416	259	17	results	result	NOUN
gujaf-416	259	18	of	of	ADP
gujaf-416	259	19	the	the	DET
gujaf-416	259	20	study	study	NOUN
gujaf-416	259	21	can	can	AUX
gujaf-416	259	22	not	not	PART
gujaf-416	259	23	be	be	AUX
gujaf-416	259	24	generalized	generalize	VERB
gujaf-416	259	25	to	to	ADP
gujaf-416	259	26	other	other	ADJ
gujaf-416	259	27	sectors	sector	NOUN
gujaf-416	259	28	most	most	ADV
gujaf-416	259	29	especially	especially	ADV
gujaf-416	259	30	the	the	DET
gujaf-416	259	31	financial	financial	ADJ
gujaf-416	259	32	sector	sector	NOUN
gujaf-416	259	33	.	.	PUNCT
gujaf-416	260	1	also	also	ADV
gujaf-416	260	2	,	,	PUNCT
gujaf-416	260	3	the	the	DET
gujaf-416	260	4	study	study	NOUN
gujaf-416	260	5	was	be	AUX
gujaf-416	260	6	limited	limit	VERB
gujaf-416	260	7	to	to	ADP
gujaf-416	260	8	just	just	ADV
gujaf-416	260	9	four	four	NUM
gujaf-416	260	10	variables	variable	NOUN
gujaf-416	260	11	:	:	PUNCT
gujaf-416	260	12	board	board	NOUN
gujaf-416	260	13	size	size	NOUN
gujaf-416	260	14	,	,	PUNCT
gujaf-416	260	15	independence	independence	NOUN
gujaf-416	260	16	,	,	PUNCT
gujaf-416	260	17	gender	gender	NOUN
gujaf-416	260	18	,	,	PUNCT
gujaf-416	260	19	expertise	expertise	NOUN
gujaf-416	260	20	and	and	CCONJ
gujaf-416	260	21	nationality	nationality	NOUN
gujaf-416	260	22	as	as	ADP
gujaf-416	260	23	the	the	DET
gujaf-416	260	24	only	only	ADJ
gujaf-416	260	25	determinants	determinant	NOUN
gujaf-416	260	26	of	of	ADP
gujaf-416	260	27	environmental	environmental	ADJ
gujaf-416	260	28	disclosure	disclosure	NOUN
gujaf-416	260	29	.	.	PUNCT
gujaf-416	261	1	finally	finally	ADV
gujaf-416	261	2	,	,	PUNCT
gujaf-416	261	3	future	future	ADJ
gujaf-416	261	4	researchers	researcher	NOUN
gujaf-416	261	5	gusau	gusau	PRON
gujaf-416	261	6	journal	journal	NOUN
gujaf-416	261	7	of	of	ADP
gujaf-416	261	8	accounting	accounting	NOUN
gujaf-416	261	9	and	and	CCONJ
gujaf-416	261	10	finance	finance	NOUN
gujaf-416	261	11	,	,	PUNCT
gujaf-416	261	12	vol.6	vol.6	PROPN
gujaf-416	261	13	,	,	PUNCT
gujaf-416	261	14	issue	issue	NOUN
gujaf-416	261	15	2	2	NUM
gujaf-416	261	16	,	,	PUNCT
gujaf-416	261	17	april	april	PROPN
gujaf-416	261	18	,	,	PUNCT
gujaf-416	261	19	2025	2025	NUM
gujaf-416	261	20	76	76	NUM
gujaf-416	261	21	should	should	AUX
gujaf-416	261	22	replicate	replicate	VERB
gujaf-416	261	23	this	this	DET
gujaf-416	261	24	study	study	NOUN
gujaf-416	261	25	to	to	ADP
gujaf-416	261	26	the	the	DET
gujaf-416	261	27	entire	entire	ADJ
gujaf-416	261	28	listed	list	VERB
gujaf-416	261	29	firms	firm	NOUN
gujaf-416	261	30	in	in	ADP
gujaf-416	261	31	nigeria	nigeria	PROPN
gujaf-416	261	32	to	to	PART
gujaf-416	261	33	ensure	ensure	VERB
gujaf-416	261	34	more	more	ADJ
gujaf-416	261	35	generalizability	generalizability	NOUN
gujaf-416	261	36	of	of	ADP
gujaf-416	261	37	the	the	DET
gujaf-416	261	38	findings	finding	NOUN
gujaf-416	261	39	of	of	ADP
gujaf-416	261	40	the	the	DET
gujaf-416	261	41	study	study	NOUN
gujaf-416	261	42	.	.	PUNCT
gujaf-416	262	1	references	reference	NOUN
gujaf-416	262	2	abubakar	abubakar	PROPN
gujaf-416	262	3	,	,	PUNCT
gujaf-416	262	4	a.	a.	NOUN
gujaf-416	262	5	a.	a.	PROPN
gujaf-416	262	6	,	,	PUNCT
gujaf-416	262	7	&	&	CCONJ
gujaf-416	262	8	moses	moses	PROPN
gujaf-416	262	9	,	,	PUNCT
gujaf-416	262	10	s.	s.	PROPN
gujaf-416	262	11	(	(	PUNCT
gujaf-416	262	12	2020	2020	NUM
gujaf-416	262	13	)	)	PUNCT
gujaf-416	262	14	.	.	PUNCT
gujaf-416	263	1	effect	effect	NOUN
gujaf-416	263	2	of	of	ADP
gujaf-416	263	3	corporate	corporate	ADJ
gujaf-416	263	4	governance	governance	NOUN
gujaf-416	263	5	attributes	attribute	NOUN
gujaf-416	263	6	on	on	ADP
gujaf-416	263	7	environmental	environmental	ADJ
gujaf-416	263	8	disclosure	disclosure	NOUN
gujaf-416	263	9	of	of	ADP
gujaf-416	263	10	listed	list	VERB
gujaf-416	263	11	manufacturing	manufacturing	NOUN
gujaf-416	263	12	companies	company	NOUN
gujaf-416	263	13	in	in	ADP
gujaf-416	263	14	nigeria	nigeria	PROPN
gujaf-416	263	15	.	.	PUNCT
gujaf-416	264	1	european	european	PROPN
gujaf-416	264	2	journal	journal	PROPN
gujaf-416	264	3	of	of	ADP
gujaf-416	264	4	business	business	NOUN
gujaf-416	264	5	and	and	CCONJ
gujaf-416	264	6	management	management	NOUN
gujaf-416	264	7	,	,	PUNCT
gujaf-416	264	8	12(27	12(27	NUM
gujaf-416	264	9	)	)	PUNCT
gujaf-416	264	10	,	,	PUNCT
gujaf-416	264	11	62–67	62–67	NUM
gujaf-416	264	12	.	.	PUNCT
gujaf-416	265	1	https://doi.org/10.7176/ejbm/122707	https://doi.org/10.7176/ejbm/122707	PROPN
gujaf-416	265	2	.	.	PROPN
gujaf-416	265	3	agyemang	agyemang	PROPN
gujaf-416	265	4	,	,	PUNCT
gujaf-416	265	5	a.	a.	PROPN
gujaf-416	265	6	o.	o.	PROPN
gujaf-416	265	7	,	,	PUNCT
gujaf-416	265	8	yusheng	yusheng	PROPN
gujaf-416	265	9	,	,	PUNCT
gujaf-416	265	10	k.	k.	PROPN
gujaf-416	265	11	,	,	PUNCT
gujaf-416	265	12	ayamba	ayamba	PROPN
gujaf-416	265	13	,	,	PUNCT
gujaf-416	265	14	e.	e.	PROPN
gujaf-416	265	15	c.	c.	PROPN
gujaf-416	265	16	,	,	PUNCT
gujaf-416	265	17	twum	twum	NOUN
gujaf-416	265	18	,	,	PUNCT
gujaf-416	265	19	a.	a.	PROPN
gujaf-416	265	20	k.	k.	PROPN
gujaf-416	265	21	,	,	PUNCT
gujaf-416	265	22	chengpeng	chengpeng	PROPN
gujaf-416	265	23	,	,	PUNCT
gujaf-416	265	24	z.	z.	PROPN
gujaf-416	265	25	,	,	PUNCT
gujaf-416	265	26	&	&	CCONJ
gujaf-416	265	27	shaibu	shaibu	PROPN
gujaf-416	265	28	,	,	PUNCT
gujaf-416	265	29	a.	a.	NOUN
gujaf-416	265	30	(	(	PUNCT
gujaf-416	265	31	2020	2020	NUM
gujaf-416	265	32	)	)	PUNCT
gujaf-416	265	33	.	.	PUNCT
gujaf-416	266	1	impact	impact	NOUN
gujaf-416	266	2	of	of	ADP
gujaf-416	266	3	board	board	NOUN
gujaf-416	266	4	characteristics	characteristic	NOUN
gujaf-416	266	5	on	on	ADP
gujaf-416	266	6	environmental	environmental	ADJ
gujaf-416	266	7	disclosures	disclosure	NOUN
gujaf-416	266	8	for	for	ADP
gujaf-416	266	9	listed	list	VERB
gujaf-416	266	10	mining	mining	NOUN
gujaf-416	266	11	companies	company	NOUN
gujaf-416	266	12	in	in	ADP
gujaf-416	266	13	china	china	PROPN
gujaf-416	266	14	.	.	PUNCT
gujaf-416	267	1	environmental	environmental	ADJ
gujaf-416	267	2	science	science	NOUN
gujaf-416	267	3	and	and	CCONJ
gujaf-416	267	4	pollution	pollution	NOUN
gujaf-416	267	5	research	research	NOUN
gujaf-416	267	6	,	,	PUNCT
gujaf-416	267	7	1	1	NUM
gujaf-416	267	8	-	-	SYM
gujaf-416	267	9	15	15	NUM
gujaf-416	267	10	.	.	PUNCT
gujaf-416	268	1	https://doi.org/10.1007/s11356-020-08599-2	https://doi.org/10.1007/s11356-020-08599-2	PROPN
gujaf-416	268	2	.	.	PUNCT
gujaf-416	269	1	akram	akram	PROPN
gujaf-416	269	2	,	,	PUNCT
gujaf-416	269	3	f.	f.	PROPN
gujaf-416	269	4	,	,	PUNCT
gujaf-416	269	5	&	&	CCONJ
gujaf-416	269	6	raza	raza	PROPN
gujaf-416	269	7	,	,	PUNCT
gujaf-416	269	8	s.	s.	PROPN
gujaf-416	269	9	(	(	PUNCT
gujaf-416	269	10	2018	2018	NUM
gujaf-416	269	11	)	)	PUNCT
gujaf-416	269	12	.	.	PUNCT
gujaf-416	270	1	a	a	DET
gujaf-416	270	2	role	role	NOUN
gujaf-416	270	3	of	of	ADP
gujaf-416	270	4	corporate	corporate	ADJ
gujaf-416	270	5	governance	governance	NOUN
gujaf-416	270	6	and	and	CCONJ
gujaf-416	270	7	firm	firm	NOUN
gujaf-416	270	8	’s	’s	PART
gujaf-416	270	9	environmental	environmental	ADJ
gujaf-416	270	10	performance	performance	NOUN
gujaf-416	270	11	:	:	PUNCT
gujaf-416	270	12	a	a	DET
gujaf-416	270	13	moderating	moderate	VERB
gujaf-416	270	14	role	role	NOUN
gujaf-416	270	15	of	of	ADP
gujaf-416	270	16	institutional	institutional	ADJ
gujaf-416	270	17	regulations	regulation	NOUN
gujaf-416	270	18	.	.	PUNCT
gujaf-416	271	1	international	international	ADJ
gujaf-416	271	2	journal	journal	PROPN
gujaf-416	271	3	of	of	ADP
gujaf-416	271	4	management	management	NOUN
gujaf-416	271	5	studies	study	NOUN
gujaf-416	271	6	,	,	PUNCT
gujaf-416	271	7	25(2	25(2	NUM
gujaf-416	271	8	)	)	PUNCT
gujaf-416	271	9	,	,	PUNCT
gujaf-416	271	10	19	19	NUM
gujaf-416	271	11	-	-	SYM
gujaf-416	271	12	37	37	NUM
gujaf-416	271	13	.	.	PUNCT
gujaf-416	272	1	al	al	PROPN
gujaf-416	272	2	-	-	PUNCT
gujaf-416	272	3	najjar	najjar	PROPN
gujaf-416	272	4	,	,	PUNCT
gujaf-416	272	5	b.	b.	PROPN
gujaf-416	272	6	(	(	PUNCT
gujaf-416	272	7	2011	2011	NUM
gujaf-416	272	8	)	)	PUNCT
gujaf-416	272	9	.	.	PUNCT
gujaf-416	273	1	the	the	DET
gujaf-416	273	2	determinants	determinant	NOUN
gujaf-416	273	3	of	of	ADP
gujaf-416	273	4	audit	audit	NOUN
gujaf-416	273	5	committee	committee	NOUN
gujaf-416	273	6	independence	independence	NOUN
gujaf-416	273	7	and	and	CCONJ
gujaf-416	273	8	activity	activity	NOUN
gujaf-416	273	9	:	:	PUNCT
gujaf-416	273	10	evidence	evidence	NOUN
gujaf-416	273	11	from	from	ADP
gujaf-416	273	12	the	the	DET
gujaf-416	273	13	uk	uk	PROPN
gujaf-416	273	14	.	.	PROPN
gujaf-416	273	15	international	international	PROPN
gujaf-416	273	16	journal	journal	PROPN
gujaf-416	273	17	of	of	ADP
gujaf-416	273	18	auditing	auditing	NOUN
gujaf-416	273	19	,	,	PUNCT
gujaf-416	273	20	15(2	15(2	NUM
gujaf-416	273	21	)	)	PUNCT
gujaf-416	273	22	,	,	PUNCT
gujaf-416	273	23	191–203	191–203	NUM
gujaf-416	273	24	.	.	PUNCT
gujaf-416	273	25	chaklader	chaklader	NOUN
gujaf-416	273	26	,	,	PUNCT
gujaf-416	273	27	b.	b.	PROPN
gujaf-416	273	28	,	,	PUNCT
gujaf-416	273	29	&	&	CCONJ
gujaf-416	273	30	gulati	gulati	PROPN
gujaf-416	273	31	,	,	PUNCT
gujaf-416	273	32	p.	p.	NOUN
gujaf-416	273	33	a.	a.	NOUN
gujaf-416	273	34	(	(	PUNCT
gujaf-416	273	35	2015	2015	NUM
gujaf-416	273	36	)	)	PUNCT
gujaf-416	273	37	.	.	PUNCT
gujaf-416	274	1	a	a	DET
gujaf-416	274	2	study	study	NOUN
gujaf-416	274	3	of	of	ADP
gujaf-416	274	4	corporate	corporate	ADJ
gujaf-416	274	5	environmental	environmental	ADJ
gujaf-416	274	6	disclosure	disclosure	NOUN
gujaf-416	274	7	practices	practice	NOUN
gujaf-416	274	8	of	of	ADP
gujaf-416	274	9	companies	company	NOUN
gujaf-416	274	10	doing	do	VERB
gujaf-416	274	11	business	business	NOUN
gujaf-416	274	12	in	in	ADP
gujaf-416	274	13	india	india	PROPN
gujaf-416	274	14	.	.	PUNCT
gujaf-416	275	1	global	global	ADJ
gujaf-416	275	2	business	business	PROPN
gujaf-416	275	3	review	review	PROPN
gujaf-416	275	4	,	,	PUNCT
gujaf-416	275	5	16(2	16(2	NUM
gujaf-416	275	6	)	)	PUNCT
gujaf-416	275	7	,	,	PUNCT
gujaf-416	275	8	321	321	NUM
gujaf-416	275	9	–	–	PUNCT
gujaf-416	275	10	335	335	NUM
gujaf-416	275	11	.	.	PUNCT
gujaf-416	276	1	che	che	PROPN
gujaf-416	276	2	-	-	ADJ
gujaf-416	276	3	adam	adam	ADJ
gujaf-416	276	4	,	,	PUNCT
gujaf-416	276	5	n.	n.	PROPN
gujaf-416	276	6	,	,	PUNCT
gujaf-416	276	7	lode	lode	PROPN
gujaf-416	276	8	,	,	PUNCT
gujaf-416	276	9	n.	n.	PROPN
gujaf-416	276	10	a.	a.	PROPN
gujaf-416	276	11	,	,	PUNCT
gujaf-416	276	12	&	&	CCONJ
gujaf-416	276	13	abd	abd	PROPN
gujaf-416	276	14	-	-	PUNCT
gujaf-416	276	15	mutalib	mutalib	PROPN
gujaf-416	276	16	,	,	PUNCT
gujaf-416	276	17	h.	h.	PROPN
gujaf-416	276	18	(	(	PUNCT
gujaf-416	276	19	2019	2019	NUM
gujaf-416	276	20	)	)	PUNCT
gujaf-416	276	21	.	.	PUNCT
gujaf-416	277	1	the	the	DET
gujaf-416	277	2	influence	influence	NOUN
gujaf-416	277	3	of	of	ADP
gujaf-416	277	4	board	board	NOUN
gujaf-416	277	5	of	of	ADP
gujaf-416	277	6	directors	director	NOUN
gujaf-416	277	7	’	'	PUNCT
gujaf-416	277	8	characteristics	characteristic	NOUN
gujaf-416	277	9	on	on	ADP
gujaf-416	277	10	the	the	DET
gujaf-416	277	11	environmental	environmental	ADJ
gujaf-416	277	12	disclosure	disclosure	NOUN
gujaf-416	277	13	among	among	ADP
gujaf-416	277	14	malaysian	malaysian	ADJ
gujaf-416	277	15	companies	company	NOUN
gujaf-416	277	16	.	.	PUNCT
gujaf-416	278	1	malaysian	malaysian	ADJ
gujaf-416	278	2	management	management	PROPN
gujaf-416	278	3	journal	journal	NOUN
gujaf-416	278	4	,	,	PUNCT
gujaf-416	278	5	23	23	NUM
gujaf-416	278	6	,	,	PUNCT
gujaf-416	278	7	1	1	NUM
gujaf-416	278	8	-	-	SYM
gujaf-416	278	9	25	25	NUM
gujaf-416	278	10	.	.	PUNCT
gujaf-416	279	1	connelly	connelly	PROPN
gujaf-416	279	2	,	,	PUNCT
gujaf-416	279	3	b.	b.	PROPN
gujaf-416	279	4	l.	l.	PROPN
gujaf-416	279	5	,	,	PUNCT
gujaf-416	279	6	hoskisson	hoskisson	PROPN
gujaf-416	279	7	,	,	PUNCT
gujaf-416	279	8	r.	r.	PROPN
gujaf-416	279	9	e.	e.	PROPN
gujaf-416	279	10	,	,	PUNCT
gujaf-416	279	11	tihanyi	tihanyi	PROPN
gujaf-416	279	12	,	,	PUNCT
gujaf-416	279	13	l.	l.	PROPN
gujaf-416	279	14	,	,	PUNCT
gujaf-416	279	15	&	&	CCONJ
gujaf-416	279	16	certo	certo	PROPN
gujaf-416	279	17	,	,	PUNCT
gujaf-416	279	18	s.	s.	PROPN
gujaf-416	279	19	t.	t.	PROPN
gujaf-416	279	20	(	(	PUNCT
gujaf-416	279	21	2010	2010	NUM
gujaf-416	279	22	)	)	PUNCT
gujaf-416	279	23	.	.	PUNCT
gujaf-416	280	1	ownership	ownership	NOUN
gujaf-416	280	2	as	as	ADP
gujaf-416	280	3	a	a	DET
gujaf-416	280	4	form	form	NOUN
gujaf-416	280	5	of	of	ADP
gujaf-416	280	6	corporate	corporate	ADJ
gujaf-416	280	7	governance	governance	NOUN
gujaf-416	280	8	.	.	PUNCT
gujaf-416	281	1	journal	journal	NOUN
gujaf-416	281	2	of	of	ADP
gujaf-416	281	3	management	management	NOUN
gujaf-416	281	4	studies	study	NOUN
gujaf-416	281	5	,	,	PUNCT
gujaf-416	281	6	47(8	47(8	NOUN
gujaf-416	281	7	)	)	PUNCT
gujaf-416	281	8	,	,	PUNCT
gujaf-416	281	9	1561–1589	1561–1589	NUM
gujaf-416	281	10	.	.	PUNCT
gujaf-416	282	1	eisenhardt	eisenhardt	PROPN
gujaf-416	282	2	,	,	PUNCT
gujaf-416	282	3	m.	m.	NOUN
gujaf-416	282	4	(	(	PUNCT
gujaf-416	282	5	1989	1989	NUM
gujaf-416	282	6	)	)	PUNCT
gujaf-416	282	7	.	.	PUNCT
gujaf-416	283	1	agency	agency	NOUN
gujaf-416	283	2	theory	theory	NOUN
gujaf-416	283	3	and	and	CCONJ
gujaf-416	283	4	assessment	assessment	NOUN
gujaf-416	283	5	review	review	NOUN
gujaf-416	283	6	.	.	PUNCT
gujaf-416	284	1	the	the	DET
gujaf-416	284	2	academy	academy	PROPN
gujaf-416	284	3	of	of	ADP
gujaf-416	284	4	management	management	PROPN
gujaf-416	284	5	review	review	PROPN
gujaf-416	284	6	,	,	PUNCT
gujaf-416	284	7	14(1	14(1	NUM
gujaf-416	284	8	)	)	PUNCT
gujaf-416	284	9	,	,	PUNCT
gujaf-416	284	10	57–74	57–74	NUM
gujaf-416	284	11	.	.	PUNCT
gujaf-416	285	1	emmanuel	emmanuel	PROPN
gujaf-416	285	2	,	,	PUNCT
gujaf-416	285	3	o.	o.	PROPN
gujaf-416	285	4	,	,	PUNCT
gujaf-416	285	5	uwuigbe	uwuigbe	NOUN
gujaf-416	285	6	,	,	PUNCT
gujaf-416	285	7	u.	u.	PROPN
gujaf-416	285	8	,	,	PUNCT
gujaf-416	285	9	teddy	teddy	PROPN
gujaf-416	285	10	,	,	PUNCT
gujaf-416	285	11	o.	o.	PROPN
gujaf-416	285	12	,	,	PUNCT
gujaf-416	285	13	tolulope	tolulope	NOUN
gujaf-416	285	14	,	,	PUNCT
gujaf-416	285	15	i.	i.	PROPN
gujaf-416	285	16	,	,	PUNCT
gujaf-416	285	17	&	&	CCONJ
gujaf-416	285	18	eyitomi	eyitomi	PROPN
gujaf-416	285	19	,	,	PUNCT
gujaf-416	285	20	g.	g.	PROPN
gujaf-416	285	21	a.	a.	PROPN
gujaf-416	285	22	(	(	PUNCT
gujaf-416	285	23	2018	2018	NUM
gujaf-416	285	24	)	)	PUNCT
gujaf-416	285	25	.	.	PUNCT
gujaf-416	286	1	corporate	corporate	ADJ
gujaf-416	286	2	diversity	diversity	NOUN
gujaf-416	286	3	and	and	CCONJ
gujaf-416	286	4	corporate	corporate	ADJ
gujaf-416	286	5	social	social	ADJ
gujaf-416	286	6	environmental	environmental	ADJ
gujaf-416	286	7	disclosure	disclosure	NOUN
gujaf-416	286	8	of	of	ADP
gujaf-416	286	9	listed	list	VERB
gujaf-416	286	10	manufacturing	manufacturing	NOUN
gujaf-416	286	11	companies	company	NOUN
gujaf-416	286	12	in	in	ADP
gujaf-416	286	13	nigeria	nigeria	PROPN
gujaf-416	286	14	.	.	PUNCT
gujaf-416	287	1	problems	problem	NOUN
gujaf-416	287	2	and	and	CCONJ
gujaf-416	287	3	perspectives	perspective	NOUN
gujaf-416	287	4	in	in	ADP
gujaf-416	287	5	management	management	NOUN
gujaf-416	287	6	,	,	PUNCT
gujaf-416	287	7	16(3	16(3	NOUN
gujaf-416	287	8	)	)	PUNCT
gujaf-416	287	9	,	,	PUNCT
gujaf-416	287	10	229–244	229–244	NUM
gujaf-416	287	11	.	.	PUNCT
gujaf-416	287	12	https://doi.org/10.21511/ppm.16(3).2018.19	https://doi.org/10.21511/ppm.16(3).2018.19	PROPN
gujaf-416	287	13	.	.	PUNCT
gujaf-416	288	1	hamid	hamid	PROPN
gujaf-416	288	2	,	,	PUNCT
gujaf-416	288	3	k.	k.	PROPN
gujaf-416	288	4	c.	c.	PROPN
gujaf-416	288	5	a.	a.	PROPN
gujaf-416	288	6	,	,	PUNCT
gujaf-416	288	7	othman	othman	PROPN
gujaf-416	288	8	,	,	PUNCT
gujaf-416	288	9	s.	s.	PROPN
gujaf-416	288	10	,	,	PUNCT
gujaf-416	288	11	&	&	CCONJ
gujaf-416	288	12	rahim	rahim	PROPN
gujaf-416	288	13	,	,	PUNCT
gujaf-416	288	14	m.	m.	NOUN
gujaf-416	288	15	a.	a.	NOUN
gujaf-416	288	16	(	(	PUNCT
gujaf-416	288	17	2015	2015	NUM
gujaf-416	288	18	)	)	PUNCT
gujaf-416	288	19	.	.	PUNCT
gujaf-416	289	1	independence	independence	NOUN
gujaf-416	289	2	and	and	CCONJ
gujaf-416	289	3	financial	financial	ADJ
gujaf-416	289	4	knowledge	knowledge	NOUN
gujaf-416	289	5	on	on	ADP
gujaf-416	289	6	audit	audit	NOUN
gujaf-416	289	7	committee	committee	NOUN
gujaf-416	289	8	with	with	ADP
gujaf-416	289	9	non	non	NOUN
gujaf-416	289	10	-	-	NOUN
gujaf-416	289	11	compliance	compliance	NOUN
gujaf-416	289	12	of	of	ADP
gujaf-416	289	13	financial	financial	ADJ
gujaf-416	289	14	disclosure	disclosure	NOUN
gujaf-416	289	15	:	:	PUNCT
gujaf-416	289	16	a	a	DET
gujaf-416	289	17	study	study	NOUN
gujaf-416	289	18	of	of	ADP
gujaf-416	289	19	listed	list	VERB
gujaf-416	289	20	companies	company	NOUN
gujaf-416	289	21	issued	issue	VERB
gujaf-416	289	22	with	with	ADP
gujaf-416	289	23	public	public	ADJ
gujaf-416	289	24	reprimand	reprimand	NOUN
gujaf-416	289	25	in	in	ADP
gujaf-416	289	26	malaysia	malaysia	PROPN
gujaf-416	289	27	.	.	PUNCT
gujaf-416	290	1	procedia	procedia	NOUN
gujaf-416	290	2	-	-	PUNCT
gujaf-416	290	3	social	social	ADJ
gujaf-416	290	4	and	and	CCONJ
gujaf-416	290	5	behavioral	behavioral	ADJ
gujaf-416	290	6	sciences	science	NOUN
gujaf-416	290	7	,	,	PUNCT
gujaf-416	290	8	172	172	NUM
gujaf-416	290	9	,	,	PUNCT
gujaf-416	290	10	754–761	754–761	NUM
gujaf-416	290	11	.	.	PUNCT
gujaf-416	291	1	issa	issa	PROPN
gujaf-416	291	2	,	,	PUNCT
gujaf-416	291	3	s.	s.	PROPN
gujaf-416	291	4	o.	o.	PROPN
gujaf-416	291	5	,	,	PUNCT
gujaf-416	291	6	yunusa	yunusa	NOUN
gujaf-416	291	7	,	,	PUNCT
gujaf-416	291	8	n.	n.	NOUN
gujaf-416	291	9	,	,	PUNCT
gujaf-416	291	10	&	&	CCONJ
gujaf-416	291	11	hamman	hamman	PROPN
gujaf-416	291	12	,	,	PUNCT
gujaf-416	291	13	a.	a.	NOUN
gujaf-416	291	14	m.	m.	NOUN
gujaf-416	291	15	(	(	PUNCT
gujaf-416	291	16	2021	2021	NUM
gujaf-416	291	17	)	)	PUNCT
gujaf-416	291	18	.	.	PUNCT
gujaf-416	292	1	board	board	NOUN
gujaf-416	292	2	mechanisms	mechanism	NOUN
gujaf-416	292	3	and	and	CCONJ
gujaf-416	292	4	environmental	environmental	ADJ
gujaf-416	292	5	disclosure	disclosure	NOUN
gujaf-416	292	6	quality	quality	NOUN
gujaf-416	292	7	of	of	ADP
gujaf-416	292	8	listed	list	VERB
gujaf-416	292	9	oil	oil	NOUN
gujaf-416	292	10	and	and	CCONJ
gujaf-416	292	11	gas	gas	NOUN
gujaf-416	292	12	firms	firm	NOUN
gujaf-416	292	13	in	in	ADP
gujaf-416	292	14	nigeria	nigeria	PROPN
gujaf-416	292	15	.	.	PUNCT
gujaf-416	293	1	gusau	gusau	PROPN
gujaf-416	293	2	journal	journal	PROPN
gujaf-416	293	3	of	of	ADP
gujaf-416	293	4	accounting	accounting	NOUN
gujaf-416	293	5	and	and	CCONJ
gujaf-416	293	6	finance	finance	NOUN
gujaf-416	293	7	,	,	PUNCT
gujaf-416	293	8	2(2	2(2	NUM
gujaf-416	293	9	)	)	PUNCT
gujaf-416	293	10	,	,	PUNCT
gujaf-416	293	11	1	1	NUM
gujaf-416	293	12	-	-	SYM
gujaf-416	293	13	17	17	NUM
gujaf-416	293	14	.	.	PUNCT
gujaf-416	294	1	jensen	jensen	PROPN
gujaf-416	294	2	,	,	PUNCT
gujaf-416	294	3	m.	m.	PROPN
gujaf-416	294	4	c.	c.	PROPN
gujaf-416	294	5	,	,	PUNCT
gujaf-416	294	6	&	&	CCONJ
gujaf-416	294	7	meckling	meckling	PROPN
gujaf-416	294	8	,	,	PUNCT
gujaf-416	294	9	w.	w.	PROPN
gujaf-416	294	10	h.	h.	PROPN
gujaf-416	294	11	(	(	PUNCT
gujaf-416	294	12	1976	1976	NUM
gujaf-416	294	13	)	)	PUNCT
gujaf-416	294	14	.	.	PUNCT
gujaf-416	295	1	theory	theory	NOUN
gujaf-416	295	2	of	of	ADP
gujaf-416	295	3	the	the	DET
gujaf-416	295	4	firm	firm	NOUN
gujaf-416	295	5	:	:	PUNCT
gujaf-416	295	6	managerial	managerial	ADJ
gujaf-416	295	7	behavior	behavior	NOUN
gujaf-416	295	8	,	,	PUNCT
gujaf-416	295	9	agency	agency	NOUN
gujaf-416	295	10	costs	cost	NOUN
gujaf-416	295	11	and	and	CCONJ
gujaf-416	295	12	ownership	ownership	NOUN
gujaf-416	295	13	structure	structure	NOUN
gujaf-416	295	14	.	.	PUNCT
gujaf-416	296	1	in	in	ADP
gujaf-416	296	2	journal	journal	NOUN
gujaf-416	296	3	of	of	ADP
gujaf-416	296	4	financial	financial	ADJ
gujaf-416	296	5	economics	economic	NOUN
gujaf-416	296	6	,	,	PUNCT
gujaf-416	296	7	3	3	NUM
gujaf-416	296	8	,	,	PUNCT
gujaf-416	296	9	305–360	305–360	NUM
gujaf-416	296	10	.	.	PUNCT
gujaf-416	297	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-416	297	2	.	.	PUNCT
gujaf-416	297	3	khaireddine	khaireddine	PROPN
gujaf-416	297	4	,	,	PUNCT
gujaf-416	297	5	h.	h.	PROPN
gujaf-416	297	6	,	,	PUNCT
gujaf-416	297	7	salhi	salhi	NOUN
gujaf-416	297	8	,	,	PUNCT
gujaf-416	297	9	b.	b.	PROPN
gujaf-416	297	10	,	,	PUNCT
gujaf-416	297	11	aljabr	aljabr	PROPN
gujaf-416	297	12	,	,	PUNCT
gujaf-416	297	13	j.	j.	PROPN
gujaf-416	297	14	,	,	PUNCT
gujaf-416	297	15	&	&	CCONJ
gujaf-416	297	16	jarboui	jarboui	PROPN
gujaf-416	297	17	,	,	PUNCT
gujaf-416	297	18	a.	a.	NOUN
gujaf-416	297	19	(	(	PUNCT
gujaf-416	297	20	2020	2020	NUM
gujaf-416	297	21	)	)	PUNCT
gujaf-416	297	22	.	.	PUNCT
gujaf-416	298	1	impact	impact	NOUN
gujaf-416	298	2	of	of	ADP
gujaf-416	298	3	board	board	NOUN
gujaf-416	298	4	characteristics	characteristic	NOUN
gujaf-416	298	5	on	on	ADP
gujaf-416	298	6	governance	governance	NOUN
gujaf-416	298	7	,	,	PUNCT
gujaf-416	298	8	environmental	environmental	ADJ
gujaf-416	298	9	and	and	CCONJ
gujaf-416	298	10	ethical	ethical	ADJ
gujaf-416	298	11	disclosure	disclosure	NOUN
gujaf-416	298	12	.	.	PUNCT
gujaf-416	299	1	society	society	NOUN
gujaf-416	299	2	and	and	CCONJ
gujaf-416	299	3	business	business	PROPN
gujaf-416	299	4	review	review	PROPN
gujaf-416	299	5	,	,	PUNCT
gujaf-416	299	6	1	1	NUM
gujaf-416	299	7	-	-	SYM
gujaf-416	299	8	23	23	NUM
gujaf-416	299	9	.	.	PUNCT
gujaf-416	300	1	doi	doi	PROPN
gujaf-416	300	2	10.1108	10.1108	NUM
gujaf-416	300	3	/	/	SYM
gujaf-416	300	4	sbr-05	sbr-05	PROPN
gujaf-416	300	5	-	-	PUNCT
gujaf-416	300	6	2019	2019	NUM
gujaf-416	300	7	-	-	PUNCT
gujaf-416	300	8	0067	0067	NUM
gujaf-416	300	9	.	.	PUNCT
gujaf-416	301	1	kleiman	kleiman	PROPN
gujaf-416	301	2	,	,	PUNCT
gujaf-416	301	3	r.	r.	PROPN
gujaf-416	301	4	t.	t.	PROPN
gujaf-416	301	5	(	(	PUNCT
gujaf-416	301	6	2011	2011	NUM
gujaf-416	301	7	)	)	PUNCT
gujaf-416	301	8	.	.	PUNCT
gujaf-416	302	1	agency	agency	NOUN
gujaf-416	302	2	theory	theory	NOUN
gujaf-416	302	3	.	.	PUNCT
gujaf-416	303	1	retrieved	retrieve	VERB
gujaf-416	303	2	from	from	ADP
gujaf-416	303	3	:	:	PUNCT
gujaf-416	303	4	http://www.enotes.com/bizencyclopedia/agency-theory	http://www.enotes.com/bizencyclopedia/agency-theory	NOUN
gujaf-416	303	5	.	.	PUNCT
gujaf-416	304	1	kumar	kumar	PROPN
gujaf-416	304	2	,	,	PUNCT
gujaf-416	304	3	s.	s.	PROPN
gujaf-416	304	4	(	(	PUNCT
gujaf-416	304	5	2021	2021	NUM
gujaf-416	304	6	)	)	PUNCT
gujaf-416	304	7	.	.	PUNCT
gujaf-416	305	1	impact	impact	NOUN
gujaf-416	305	2	of	of	ADP
gujaf-416	305	3	firm	firm	ADJ
gujaf-416	305	4	attributes	attribute	NOUN
gujaf-416	305	5	on	on	ADP
gujaf-416	305	6	environmental	environmental	ADJ
gujaf-416	305	7	information	information	NOUN
gujaf-416	305	8	disclosure	disclosure	NOUN
gujaf-416	305	9	:	:	PUNCT
gujaf-416	305	10	an	an	DET
gujaf-416	305	11	empirical	empirical	ADJ
gujaf-416	305	12	study	study	NOUN
gujaf-416	305	13	of	of	ADP
gujaf-416	305	14	nse	nse	NOUN
gujaf-416	305	15	listed	list	VERB
gujaf-416	305	16	indian	indian	ADJ
gujaf-416	305	17	firms	firm	NOUN
gujaf-416	305	18	.	.	PUNCT
gujaf-416	306	1	purushartha	purushartha	PROPN
gujaf-416	306	2	,	,	PUNCT
gujaf-416	306	3	14(1	14(1	NUM
gujaf-416	306	4	)	)	PUNCT
gujaf-416	306	5	,	,	PUNCT
gujaf-416	306	6	116	116	NUM
gujaf-416	306	7	-	-	SYM
gujaf-416	306	8	124	124	NUM
gujaf-416	306	9	.	.	PUNCT
gujaf-416	307	1	gusau	gusau	PROPN
gujaf-416	307	2	journal	journal	PROPN
gujaf-416	307	3	of	of	ADP
gujaf-416	307	4	accounting	accounting	NOUN
gujaf-416	307	5	and	and	CCONJ
gujaf-416	307	6	finance	finance	NOUN
gujaf-416	307	7	,	,	PUNCT
gujaf-416	307	8	vol.6	vol.6	PROPN
gujaf-416	307	9	,	,	PUNCT
gujaf-416	307	10	issue	issue	NOUN
gujaf-416	307	11	2	2	NUM
gujaf-416	307	12	,	,	PUNCT
gujaf-416	307	13	april	april	PROPN
gujaf-416	307	14	,	,	PUNCT
gujaf-416	307	15	2025	2025	NUM
gujaf-416	307	16	77	77	NUM
gujaf-416	307	17	latif	latif	PROPN
gujaf-416	307	18	,	,	PUNCT
gujaf-416	307	19	r.	r.	PROPN
gujaf-416	307	20	a.	a.	PROPN
gujaf-416	307	21	,	,	PUNCT
gujaf-416	307	22	huda	huda	PROPN
gujaf-416	307	23	,	,	PUNCT
gujaf-416	307	24	yahya	yahya	PROPN
gujaf-416	307	25	,	,	PUNCT
gujaf-416	307	26	n.	n.	PROPN
gujaf-416	307	27	h.	h.	PROPN
gujaf-416	307	28	,	,	PUNCT
gujaf-416	307	29	mohd	mohd	PROPN
gujaf-416	307	30	,	,	PUNCT
gujaf-416	307	31	k.	k.	PROPN
gujaf-416	307	32	n.	n.	PROPN
gujaf-416	307	33	t.	t.	PROPN
gujaf-416	307	34	,	,	PUNCT
gujaf-416	307	35	kamardin	kamardin	PROPN
gujaf-416	307	36	,	,	PUNCT
gujaf-416	307	37	h.	h.	PROPN
gujaf-416	307	38	,	,	PUNCT
gujaf-416	307	39	&	&	CCONJ
gujaf-416	307	40	ariff	ariff	PROPN
gujaf-416	307	41	,	,	PUNCT
gujaf-416	307	42	a.	a.	PROPN
gujaf-416	307	43	h.	h.	PROPN
gujaf-416	307	44	m.	m.	PROPN
gujaf-416	307	45	(	(	PUNCT
gujaf-416	307	46	2020	2020	NUM
gujaf-416	307	47	)	)	PUNCT
gujaf-416	307	48	.	.	PUNCT
gujaf-416	308	1	the	the	DET
gujaf-416	308	2	influence	influence	NOUN
gujaf-416	308	3	of	of	ADP
gujaf-416	308	4	board	board	NOUN
gujaf-416	308	5	diversity	diversity	NOUN
gujaf-416	308	6	on	on	ADP
gujaf-416	308	7	environmental	environmental	ADJ
gujaf-416	308	8	disclosures	disclosure	NOUN
gujaf-416	308	9	and	and	CCONJ
gujaf-416	308	10	sustainability	sustainability	NOUN
gujaf-416	308	11	performance	performance	NOUN
gujaf-416	308	12	in	in	ADP
gujaf-416	308	13	malaysia	malaysia	PROPN
gujaf-416	308	14	.	.	PUNCT
gujaf-416	309	1	international	international	ADJ
gujaf-416	309	2	journal	journal	PROPN
gujaf-416	309	3	of	of	ADP
gujaf-416	309	4	energy	energy	NOUN
gujaf-416	309	5	economics	economic	NOUN
gujaf-416	309	6	and	and	CCONJ
gujaf-416	309	7	policy	policy	NOUN
gujaf-416	309	8	,	,	PUNCT
gujaf-416	309	9	10(5	10(5	NUM
gujaf-416	309	10	)	)	PUNCT
gujaf-416	309	11	,	,	PUNCT
gujaf-416	309	12	287	287	NUM
gujaf-416	309	13	-	-	SYM
gujaf-416	309	14	296	296	NUM
gujaf-416	309	15	.	.	PUNCT
gujaf-416	310	1	https://www.econjournals.com/index.php/ijeep/article/download/9508/5966.doi:10.324	https://www.econjournals.com/index.php/ijeep/article/download/9508/5966.doi:10.324	ADJ
gujaf-416	310	2	79	79	NUM
gujaf-416	310	3	/	/	SYM
gujaf-416	310	4	ijeep.9508	ijeep.9508	PROPN
gujaf-416	310	5	.	.	PUNCT
gujaf-416	310	6	liao	liao	PROPN
gujaf-416	310	7	,	,	PUNCT
gujaf-416	310	8	l.	l.	PROPN
gujaf-416	310	9	,	,	PUNCT
gujaf-416	310	10	luo	luo	PROPN
gujaf-416	310	11	,	,	PUNCT
gujaf-416	310	12	l.	l.	PROPN
gujaf-416	310	13	,	,	PUNCT
gujaf-416	310	14	&	&	CCONJ
gujaf-416	310	15	tang	tang	PROPN
gujaf-416	310	16	,	,	PUNCT
gujaf-416	310	17	q.	q.	PROPN
gujaf-416	310	18	(	(	PUNCT
gujaf-416	310	19	2014	2014	NUM
gujaf-416	310	20	)	)	PUNCT
gujaf-416	310	21	.	.	PUNCT
gujaf-416	311	1	gender	gender	NOUN
gujaf-416	311	2	diversity	diversity	NOUN
gujaf-416	311	3	,	,	PUNCT
gujaf-416	311	4	board	board	NOUN
gujaf-416	311	5	independence	independence	NOUN
gujaf-416	311	6	,	,	PUNCT
gujaf-416	311	7	environmental	environmental	ADJ
gujaf-416	311	8	committee	committee	NOUN
gujaf-416	311	9	and	and	CCONJ
gujaf-416	311	10	greenhouse	greenhouse	NOUN
gujaf-416	311	11	gas	gas	NOUN
gujaf-416	311	12	disclosure	disclosure	NOUN
gujaf-416	311	13	.	.	PUNCT
gujaf-416	312	1	the	the	DET
gujaf-416	312	2	british	british	PROPN
gujaf-416	312	3	accounting	accounting	PROPN
gujaf-416	312	4	review	review	PROPN
gujaf-416	312	5	,	,	PUNCT
gujaf-416	312	6	1–16	1–16	PROPN
gujaf-416	312	7	.	.	PUNCT
gujaf-416	313	1	https://doi.org/10.1016/j.bar.2014.01.002	https://doi.org/10.1016/j.bar.2014.01.002	PROPN
gujaf-416	313	2	.	.	PUNCT
gujaf-416	314	1	olowookere	olowookere	ADV
gujaf-416	314	2	,	,	PUNCT
gujaf-416	314	3	j.	j.	PROPN
gujaf-416	314	4	k.	k.	PROPN
gujaf-416	314	5	,	,	PUNCT
gujaf-416	314	6	olabisi	olabisi	ADJ
gujaf-416	314	7	,	,	PUNCT
gujaf-416	314	8	j.	j.	PROPN
gujaf-416	314	9	,	,	PUNCT
gujaf-416	314	10	oijiangbe	oijiangbe	PROPN
gujaf-416	314	11	,	,	PUNCT
gujaf-416	314	12	g.	g.	PROPN
gujaf-416	314	13	m.	m.	PROPN
gujaf-416	314	14	,	,	PUNCT
gujaf-416	314	15	&	&	CCONJ
gujaf-416	314	16	olorede	olorede	NOUN
gujaf-416	314	17	,	,	PUNCT
gujaf-416	314	18	t.	t.	PROPN
gujaf-416	314	19	e.	e.	PROPN
gujaf-416	314	20	(	(	PUNCT
gujaf-416	314	21	2023	2023	NUM
gujaf-416	314	22	)	)	PUNCT
gujaf-416	314	23	.	.	PUNCT
gujaf-416	315	1	board	board	NOUN
gujaf-416	315	2	attributes	attribute	NOUN
gujaf-416	315	3	and	and	CCONJ
gujaf-416	315	4	environmental	environmental	ADJ
gujaf-416	315	5	disclosure	disclosure	NOUN
gujaf-416	315	6	practices	practice	NOUN
gujaf-416	315	7	among	among	ADP
gujaf-416	315	8	quoted	quote	VERB
gujaf-416	315	9	manufacturing	manufacturing	NOUN
gujaf-416	315	10	companies	company	NOUN
gujaf-416	315	11	in	in	ADP
gujaf-416	315	12	nigeria	nigeria	PROPN
gujaf-416	315	13	.	.	PUNCT
gujaf-416	316	1	romanian	romanian	ADJ
gujaf-416	316	2	journal	journal	PROPN
gujaf-416	316	3	of	of	ADP
gujaf-416	316	4	economics	economic	NOUN
gujaf-416	316	5	,	,	PUNCT
gujaf-416	316	6	55(2	55(2	NUM
gujaf-416	316	7	)	)	PUNCT
gujaf-416	316	8	,	,	PUNCT
gujaf-416	316	9	129	129	NUM
gujaf-416	316	10	-	-	SYM
gujaf-416	316	11	149	149	NUM
gujaf-416	316	12	.	.	PUNCT
gujaf-416	317	1	ramaiah	ramaiah	PROPN
gujaf-416	317	2	,	,	PUNCT
gujaf-416	317	3	t.	t.	PROPN
gujaf-416	317	4	s.	s.	PROPN
gujaf-416	317	5	,	,	PUNCT
gujaf-416	317	6	tiwari	tiwari	PROPN
gujaf-416	317	7	,	,	PUNCT
gujaf-416	317	8	s.	s.	PROPN
gujaf-416	317	9	c.	c.	PROPN
gujaf-416	317	10	,	,	PUNCT
gujaf-416	317	11	sayyad	sayyad	PROPN
gujaf-416	317	12	,	,	PUNCT
gujaf-416	317	13	m.	m.	NOUN
gujaf-416	317	14	,	,	PUNCT
gujaf-416	317	15	&	&	CCONJ
gujaf-416	317	16	mehta	mehta	PROPN
gujaf-416	317	17	,	,	PUNCT
gujaf-416	317	18	r.	r.	PROPN
gujaf-416	317	19	(	(	PUNCT
gujaf-416	317	20	2022	2022	NUM
gujaf-416	317	21	)	)	PUNCT
gujaf-416	317	22	.	.	PUNCT
gujaf-416	318	1	corporate	corporate	ADJ
gujaf-416	318	2	environmental	environmental	ADJ
gujaf-416	318	3	information	information	NOUN
gujaf-416	318	4	disclosure	disclosure	NOUN
gujaf-416	318	5	in	in	ADP
gujaf-416	318	6	india	india	PROPN
gujaf-416	318	7	:	:	PUNCT
gujaf-416	318	8	role	role	NOUN
gujaf-416	318	9	of	of	ADP
gujaf-416	318	10	board	board	NOUN
gujaf-416	318	11	characteristics	characteristic	NOUN
gujaf-416	318	12	.	.	PUNCT
gujaf-416	319	1	purushartha	purushartha	PROPN
gujaf-416	319	2	,	,	PUNCT
gujaf-416	319	3	14(2	14(2	NUM
gujaf-416	319	4	)	)	PUNCT
gujaf-416	319	5	,	,	PUNCT
gujaf-416	319	6	6573	6573	NUM
gujaf-416	319	7	.	.	PUNCT
gujaf-416	320	1	romlah	romlah	PROPN
gujaf-416	320	2	,	,	PUNCT
gujaf-416	320	3	j.	j.	PROPN
gujaf-416	320	4	,	,	PUNCT
gujaf-416	320	5	takiah	takiah	PROPN
gujaf-416	320	6	,	,	PUNCT
gujaf-416	320	7	m.	m.	NOUN
gujaf-416	320	8	,	,	PUNCT
gujaf-416	320	9	&	&	CCONJ
gujaf-416	320	10	nordin	nordin	PROPN
gujaf-416	320	11	,	,	PUNCT
gujaf-416	320	12	m.	m.	NOUN
gujaf-416	320	13	(	(	PUNCT
gujaf-416	320	14	2020	2020	NUM
gujaf-416	320	15	)	)	PUNCT
gujaf-416	320	16	.	.	PUNCT
gujaf-416	321	1	an	an	DET
gujaf-416	321	2	investigation	investigation	NOUN
gujaf-416	321	3	on	on	ADP
gujaf-416	321	4	environmental	environmental	ADJ
gujaf-416	321	5	disclosures	disclosure	NOUN
gujaf-416	321	6	:	:	PUNCT
gujaf-416	321	7	evidence	evidence	NOUN
gujaf-416	321	8	from	from	ADP
gujaf-416	321	9	selected	select	VERB
gujaf-416	321	10	industries	industry	NOUN
gujaf-416	321	11	in	in	ADP
gujaf-416	321	12	malaysia	malaysia	PROPN
gujaf-416	321	13	”	"	PUNCT
gujaf-416	321	14	,	,	PUNCT
gujaf-416	321	15	international	international	PROPN
gujaf-416	321	16	.	.	PUNCT
gujaf-416	322	1	journal	journal	PROPN
gujaf-416	322	2	of	of	ADP
gujaf-416	322	3	business	business	NOUN
gujaf-416	322	4	and	and	CCONJ
gujaf-416	322	5	society	society	NOUN
gujaf-416	322	6	,	,	PUNCT
gujaf-416	322	7	vol	vol	NOUN
gujaf-416	322	8	.	.	PROPN
gujaf-416	322	9	3	3	NUM
gujaf-416	322	10	no	no	NOUN
gujaf-416	322	11	.	.	NOUN
gujaf-416	322	12	2	2	NUM
gujaf-416	322	13	,	,	PUNCT
gujaf-416	322	14	55	55	NUM
gujaf-416	322	15	-	-	SYM
gujaf-416	322	16	68	68	NUM
gujaf-416	322	17	.	.	PUNCT
gujaf-416	323	1	salawu	salawu	PROPN
gujaf-416	323	2	,	,	PUNCT
gujaf-416	323	3	m.	m.	NOUN
gujaf-416	323	4	a.	a.	PROPN
gujaf-416	323	5	,	,	PUNCT
gujaf-416	323	6	mamman	mamman	NOUN
gujaf-416	323	7	,	,	PUNCT
gujaf-416	323	8	s.	s.	PROPN
gujaf-416	323	9	,	,	PUNCT
gujaf-416	323	10	dahiru	dahiru	PROPN
gujaf-416	323	11	,	,	PUNCT
gujaf-416	323	12	m.	m.	NOUN
gujaf-416	323	13	t.	t.	PROPN
gujaf-416	323	14	,	,	PUNCT
gujaf-416	323	15	ado	ado	PROPN
gujaf-416	323	16	,	,	PUNCT
gujaf-416	323	17	g.	g.	PROPN
gujaf-416	323	18	,	,	PUNCT
gujaf-416	323	19	&	&	CCONJ
gujaf-416	323	20	yunusa	yunusa	PROPN
gujaf-416	323	21	,	,	PUNCT
gujaf-416	323	22	n.	n.	NOUN
gujaf-416	323	23	(	(	PUNCT
gujaf-416	323	24	2021	2021	NUM
gujaf-416	323	25	)	)	PUNCT
gujaf-416	323	26	.	.	PUNCT
gujaf-416	324	1	firm	firm	ADJ
gujaf-416	324	2	-	-	PUNCT
gujaf-416	324	3	specific	specific	ADJ
gujaf-416	324	4	attributes	attribute	NOUN
gujaf-416	324	5	and	and	CCONJ
gujaf-416	324	6	environmental	environmental	ADJ
gujaf-416	324	7	disclosure	disclosure	NOUN
gujaf-416	324	8	of	of	ADP
gujaf-416	324	9	listed	list	VERB
gujaf-416	324	10	oil	oil	NOUN
gujaf-416	324	11	and	and	CCONJ
gujaf-416	324	12	gas	gas	NOUN
gujaf-416	324	13	firms	firm	NOUN
gujaf-416	324	14	in	in	ADP
gujaf-416	324	15	nigeria	nigeria	PROPN
gujaf-416	324	16	.	.	PUNCT
gujaf-416	325	1	global	global	ADJ
gujaf-416	325	2	journal	journal	PROPN
gujaf-416	325	3	of	of	ADP
gujaf-416	325	4	accounting	accounting	NOUN
gujaf-416	325	5	,	,	PUNCT
gujaf-416	325	6	7(1	7(1	NUM
gujaf-416	325	7	)	)	PUNCT
gujaf-416	325	8	,	,	PUNCT
gujaf-416	325	9	1	1	NUM
gujaf-416	325	10	-	-	SYM
gujaf-416	325	11	14	14	NUM
gujaf-416	325	12	.	.	PUNCT
gujaf-416	326	1	suleiman	suleiman	PROPN
gujaf-416	326	2	,	,	PUNCT
gujaf-416	326	3	f.	f.	PROPN
gujaf-416	326	4	,	,	PUNCT
gujaf-416	326	5	bamanga	bamanga	PROPN
gujaf-416	326	6	,	,	PUNCT
gujaf-416	326	7	b.	b.	PROPN
gujaf-416	326	8	m.	m.	PROPN
gujaf-416	326	9	,	,	PUNCT
gujaf-416	326	10	suleiman	suleiman	PROPN
gujaf-416	326	11	,	,	PUNCT
gujaf-416	326	12	f.	f.	PROPN
gujaf-416	326	13	&	&	CCONJ
gujaf-416	326	14	emmaculate	emmaculate	PROPN
gujaf-416	326	15	,	,	PUNCT
gujaf-416	326	16	z.	z.	PROPN
gujaf-416	326	17	(	(	PUNCT
gujaf-416	326	18	2023	2023	NUM
gujaf-416	326	19	)	)	PUNCT
gujaf-416	326	20	.	.	PUNCT
gujaf-416	327	1	effect	effect	NOUN
gujaf-416	327	2	of	of	ADP
gujaf-416	327	3	corporate	corporate	ADJ
gujaf-416	327	4	board	board	NOUN
gujaf-416	327	5	attributes	attribute	VERB
gujaf-416	327	6	on	on	ADP
gujaf-416	327	7	environmental	environmental	ADJ
gujaf-416	327	8	disclosure	disclosure	NOUN
gujaf-416	327	9	practices	practice	NOUN
gujaf-416	327	10	of	of	ADP
gujaf-416	327	11	listed	list	VERB
gujaf-416	327	12	industrial	industrial	ADJ
gujaf-416	327	13	goods	good	NOUN
gujaf-416	327	14	companies	company	NOUN
gujaf-416	327	15	in	in	ADP
gujaf-416	327	16	nigeria	nigeria	PROPN
gujaf-416	327	17	.	.	PUNCT
gujaf-416	328	1	fulafia	fulafia	PROPN
gujaf-416	328	2	international	international	PROPN
gujaf-416	328	3	journal	journal	PROPN
gujaf-416	328	4	of	of	ADP
gujaf-416	328	5	business	business	NOUN
gujaf-416	328	6	and	and	CCONJ
gujaf-416	328	7	allied	ally	VERB
gujaf-416	328	8	studies	study	NOUN
gujaf-416	328	9	(	(	PUNCT
gujaf-416	328	10	fijbas	fijbas	PROPN
gujaf-416	328	11	)	)	PUNCT
gujaf-416	328	12	,	,	PUNCT
gujaf-416	328	13	1(1	1(1	NUM
gujaf-416	328	14	)	)	PUNCT
gujaf-416	328	15	,	,	PUNCT
gujaf-416	328	16	257	257	NUM
gujaf-416	328	17	-	-	SYM
gujaf-416	328	18	272	272	NUM
gujaf-416	328	19	.	.	PUNCT
gujaf-416	329	1	tanko	tanko	PROPN
gujaf-416	329	2	,	,	PUNCT
gujaf-416	329	3	a.	a.	NOUN
gujaf-416	329	4	a.	a.	PROPN
gujaf-416	329	5	,	,	PUNCT
gujaf-416	329	6	muhammad	muhammad	PROPN
gujaf-416	329	7	,	,	PUNCT
gujaf-416	329	8	m.	m.	NOUN
gujaf-416	329	9	l.	l.	PROPN
gujaf-416	329	10	,	,	PUNCT
gujaf-416	329	11	maigoshi	maigoshi	PROPN
gujaf-416	329	12	,	,	PUNCT
gujaf-416	329	13	z.	z.	PROPN
gujaf-416	329	14	s.	s.	PROPN
gujaf-416	329	15	,	,	PUNCT
gujaf-416	329	16	olanisebe	olanisebe	NOUN
gujaf-416	329	17	,	,	PUNCT
gujaf-416	329	18	m.	m.	PROPN
gujaf-416	329	19	b.	b.	PROPN
gujaf-416	329	20	(	(	PUNCT
gujaf-416	329	21	2024	2024	NUM
gujaf-416	329	22	)	)	PUNCT
gujaf-416	329	23	.	.	PUNCT
gujaf-416	330	1	impact	impact	NOUN
gujaf-416	330	2	of	of	ADP
gujaf-416	330	3	firm	firm	ADJ
gujaf-416	330	4	characteristics	characteristic	NOUN
gujaf-416	330	5	on	on	ADP
gujaf-416	330	6	environmental	environmental	ADJ
gujaf-416	330	7	performance	performance	NOUN
gujaf-416	330	8	of	of	ADP
gujaf-416	330	9	listed	list	VERB
gujaf-416	330	10	consumer	consumer	NOUN
gujaf-416	330	11	goods	good	NOUN
gujaf-416	330	12	firms	firm	NOUN
gujaf-416	330	13	in	in	ADP
gujaf-416	330	14	nigeria	nigeria	PROPN
gujaf-416	330	15	.	.	PUNCT
gujaf-416	331	1	kashere	kashere	PROPN
gujaf-416	331	2	journal	journal	PROPN
gujaf-416	331	3	of	of	ADP
gujaf-416	331	4	management	management	NOUN
gujaf-416	331	5	sciences	science	NOUN
gujaf-416	331	6	,	,	PUNCT
gujaf-416	331	7	7(1	7(1	NUM
gujaf-416	331	8	)	)	PUNCT
gujaf-416	331	9	,	,	PUNCT
gujaf-416	331	10	23	23	NUM
gujaf-416	331	11	-	-	SYM
gujaf-416	331	12	37	37	NUM
gujaf-416	331	13	.	.	PUNCT
gujaf-416	332	1	uddin	uddin	ADJ
gujaf-416	332	2	,	,	PUNCT
gujaf-416	332	3	m.	m.	NOUN
gujaf-416	332	4	(	(	PUNCT
gujaf-416	332	5	2021	2021	NUM
gujaf-416	332	6	)	)	PUNCT
gujaf-416	332	7	.	.	PUNCT
gujaf-416	333	1	exploring	explore	VERB
gujaf-416	333	2	environmental	environmental	ADJ
gujaf-416	333	3	performance	performance	NOUN
gujaf-416	333	4	and	and	CCONJ
gujaf-416	333	5	the	the	DET
gujaf-416	333	6	competitive	competitive	ADJ
gujaf-416	333	7	advantage	advantage	NOUN
gujaf-416	333	8	of	of	ADP
gujaf-416	333	9	manufacturing	manufacturing	NOUN
gujaf-416	333	10	firms	firm	NOUN
gujaf-416	333	11	:	:	PUNCT
gujaf-416	333	12	a	a	DET
gujaf-416	333	13	green	green	ADJ
gujaf-416	333	14	supply	supply	NOUN
gujaf-416	333	15	chain	chain	NOUN
gujaf-416	333	16	management	management	NOUN
gujaf-416	333	17	perspective	perspective	NOUN
gujaf-416	333	18	.	.	PUNCT
gujaf-416	334	1	international	international	ADJ
gujaf-416	334	2	journal	journal	PROPN
gujaf-416	334	3	of	of	ADP
gujaf-416	334	4	economics	economic	NOUN
gujaf-416	334	5	and	and	CCONJ
gujaf-416	334	6	management	management	NOUN
gujaf-416	334	7	,	,	PUNCT
gujaf-416	334	8	15(2	15(2	NUM
gujaf-416	334	9	)	)	PUNCT
gujaf-416	334	10	,	,	PUNCT
gujaf-416	334	11	219	219	NUM
gujaf-416	334	12	-	-	SYM
gujaf-416	334	13	239	239	NUM
gujaf-416	334	14	.	.	PUNCT
gujaf-416	335	1	world	world	NOUN
gujaf-416	335	2	air	air	PROPN
gujaf-416	335	3	quality	quality	PROPN
gujaf-416	335	4	report	report	NOUN
gujaf-416	335	5	(	(	PUNCT
gujaf-416	335	6	2018	2018	NUM
gujaf-416	335	7	)	)	PUNCT
gujaf-416	335	8	.	.	PUNCT
gujaf-416	336	1	latest	late	ADJ
gujaf-416	336	2	air	air	NOUN
gujaf-416	336	3	pollution	pollution	NOUN
gujaf-416	336	4	data	datum	NOUN
gujaf-416	336	5	ranks	rank	VERB
gujaf-416	336	6	world	world	NOUN
gujaf-416	336	7	’s	’s	PART
gujaf-416	336	8	cities	city	NOUN
gujaf-416	336	9	worst	bad	ADJ
gujaf-416	336	10	to	to	PART
gujaf-416	336	11	best	well	ADV
gujaf-416	336	12	.	.	PUNCT
gujaf-416	337	1	retrieved	retrieve	VERB
gujaf-416	337	2	from	from	ADP
gujaf-416	337	3	https://www.iqair.com.world	https://www.iqair.com.world	NOUN
gujaf-416	337	4	-	-	PUNCT
gujaf-416	337	5	air	air	NOUN
gujaf-416	337	6	-	-	PUNCT
gujaf-416	337	7	quality	quality	NOUN
gujaf-416	337	8	-	-	PUNCT
gujaf-416	337	9	report	report	NOUN
gujaf-416	337	10	.	.	PUNCT