id	sid	tid	token	lemma	pos
gujaf-420	1	1	microsoft	microsoft	PROPN
gujaf-420	1	2	word	word	NOUN
gujaf-420	1	3	upload	upload	VERB
gujaf-420	1	4	to	to	ADP
gujaf-420	1	5	me	i	PRON
gujaf-420	1	6	hassan	hassan	ADJ
gujaf-420	1	7	gujaf	gujaf	NOUN
gujaf-420	1	8	vol	vol	NOUN
gujaf-420	1	9	6	6	NUM
gujaf-420	1	10	issue	issue	NOUN
gujaf-420	1	11	2	2	NUM
gujaf-420	1	12	april	april	PROPN
gujaf-420	1	13	mr	mr	PROPN
gujaf-420	1	14	hassan	hassan	PROPN
gujaf-420	1	15	2222[1	2222[1	NUM
gujaf-420	1	16	]	]	X
gujaf-420	1	17	gusau	gusau	ADJ
gujaf-420	1	18	journal	journal	NOUN
gujaf-420	1	19	of	of	ADP
gujaf-420	1	20	accounting	accounting	NOUN
gujaf-420	1	21	and	and	CCONJ
gujaf-420	1	22	finance	finance	NOUN
gujaf-420	1	23	,	,	PUNCT
gujaf-420	1	24	vol.6	vol.6	PROPN
gujaf-420	1	25	,	,	PUNCT
gujaf-420	1	26	issue	issue	NOUN
gujaf-420	1	27	2	2	NUM
gujaf-420	1	28	,	,	PUNCT
gujaf-420	1	29	april	april	PROPN
gujaf-420	1	30	,	,	PUNCT
gujaf-420	1	31	2025	2025	NUM
gujaf-420	1	32	122	122	NUM
gujaf-420	1	33	audit	audit	NOUN
gujaf-420	1	34	committee	committee	NOUN
gujaf-420	1	35	as	as	ADP
gujaf-420	1	36	a	a	DET
gujaf-420	1	37	moderator	moderator	NOUN
gujaf-420	1	38	on	on	ADP
gujaf-420	1	39	the	the	DET
gujaf-420	1	40	relationship	relationship	NOUN
gujaf-420	1	41	between	between	ADP
gujaf-420	1	42	diversityinboard	diversityinboard	ADJ
gujaf-420	1	43	and	and	CCONJ
gujaf-420	1	44	environmental	environmental	ADJ
gujaf-420	1	45	reporting	reporting	NOUN
gujaf-420	1	46	of	of	ADP
gujaf-420	1	47	listed	list	VERB
gujaf-420	1	48	manufacturing	manufacturing	NOUN
gujaf-420	1	49	companies	company	NOUN
gujaf-420	1	50	in	in	ADP
gujaf-420	1	51	nigeria	nigeria	PROPN
gujaf-420	1	52	salvation	salvation	PROPN
gujaf-420	1	53	joshua	joshua	PROPN
gujaf-420	1	54	selven1	selven1	PROPN
gujaf-420	1	55	jsalvationselven@yahoo.com	jsalvationselven@yahoo.com	X
gujaf-420	2	1	timkat	timkat	PROPN
gujaf-420	2	2	,	,	PUNCT
gujaf-420	2	3	nanmakpeter2	nanmakpeter2	PROPN
gujaf-420	2	4	nanmakpeter@gmail.com	nanmakpeter@gmail.com	X
gujaf-420	2	5	gong	gong	PROPN
gujaf-420	2	6	,	,	PUNCT
gujaf-420	2	7	chai	chai	NOUN
gujaf-420	2	8	deme3	deme3	PROPN
gujaf-420	2	9	,	,	PUNCT
gujaf-420	2	10	joshua	joshua	PROPN
gujaf-420	2	11	,	,	PUNCT
gujaf-420	2	12	rinarimam4	rinarimam4	PROPN
gujaf-420	2	13	,	,	PUNCT
gujaf-420	2	14	national	national	PROPN
gujaf-420	2	15	boundary	boundary	PROPN
gujaf-420	2	16	commission	commission	PROPN
gujaf-420	2	17	,	,	PUNCT
gujaf-420	2	18	aguiyi	aguiyi	NOUN
gujaf-420	2	19	-	-	PUNCT
gujaf-420	2	20	ironsi	ironsi	NOUN
gujaf-420	2	21	way	way	NOUN
gujaf-420	2	22	,	,	PUNCT
gujaf-420	2	23	maitama	maitama	PROPN
gujaf-420	2	24	,	,	PUNCT
gujaf-420	2	25	abuja	abuja	PROPN
gujaf-420	2	26	,	,	PUNCT
gujaf-420	2	27	https://doi.org/10.57233/gujaf.v6i2.09	https://doi.org/10.57233/gujaf.v6i2.09	ADJ
gujaf-420	2	28	abstract	abstract	ADJ
gujaf-420	2	29	corporate	corporate	ADJ
gujaf-420	2	30	environmental	environmental	ADJ
gujaf-420	2	31	practices	practice	NOUN
gujaf-420	2	32	are	be	AUX
gujaf-420	2	33	facing	face	VERB
gujaf-420	2	34	more	more	ADJ
gujaf-420	2	35	and	and	CCONJ
gujaf-420	2	36	more	more	ADJ
gujaf-420	2	37	scrutiny	scrutiny	NOUN
gujaf-420	2	38	from	from	ADP
gujaf-420	2	39	stakeholders	stakeholder	NOUN
gujaf-420	2	40	as	as	ADP
gujaf-420	2	41	a	a	DET
gujaf-420	2	42	result	result	NOUN
gujaf-420	2	43	of	of	ADP
gujaf-420	2	44	growing	grow	VERB
gujaf-420	2	45	ecological	ecological	ADJ
gujaf-420	2	46	concerns	concern	NOUN
gujaf-420	2	47	that	that	PRON
gujaf-420	2	48	affect	affect	VERB
gujaf-420	2	49	not	not	PART
gujaf-420	2	50	just	just	ADV
gujaf-420	2	51	local	local	ADJ
gujaf-420	2	52	communities	community	NOUN
gujaf-420	2	53	but	but	CCONJ
gujaf-420	2	54	the	the	DET
gujaf-420	2	55	planet	planet	NOUN
gujaf-420	2	56	as	as	ADP
gujaf-420	2	57	a	a	DET
gujaf-420	2	58	whole	whole	NOUN
gujaf-420	2	59	.	.	PUNCT
gujaf-420	3	1	to	to	ADP
gujaf-420	3	2	this	this	DET
gujaf-420	3	3	end	end	NOUN
gujaf-420	3	4	,	,	PUNCT
gujaf-420	3	5	this	this	DET
gujaf-420	3	6	paper	paper	NOUN
gujaf-420	3	7	examines	examine	VERB
gujaf-420	3	8	the	the	DET
gujaf-420	3	9	moderating	moderate	VERB
gujaf-420	3	10	role	role	NOUN
gujaf-420	3	11	of	of	ADP
gujaf-420	3	12	audit	audit	NOUN
gujaf-420	3	13	committees	committee	NOUN
gujaf-420	3	14	on	on	ADP
gujaf-420	3	15	the	the	DET
gujaf-420	3	16	relationship	relationship	NOUN
gujaf-420	3	17	between	between	ADP
gujaf-420	3	18	diversity	diversity	NOUN
gujaf-420	3	19	-	-	PUNCT
gujaf-420	3	20	in	in	ADP
gujaf-420	3	21	-	-	PUNCT
gujaf-420	3	22	board	board	NOUN
gujaf-420	3	23	and	and	CCONJ
gujaf-420	3	24	environmental	environmental	ADJ
gujaf-420	3	25	reporting	reporting	NOUN
gujaf-420	3	26	of	of	ADP
gujaf-420	3	27	listed	list	VERB
gujaf-420	3	28	manufacturing	manufacturing	NOUN
gujaf-420	3	29	companies	company	NOUN
gujaf-420	3	30	in	in	ADP
gujaf-420	3	31	nigeria	nigeria	PROPN
gujaf-420	3	32	(	(	PUNCT
gujaf-420	3	33	lmcn	lmcn	PROPN
gujaf-420	3	34	)	)	PUNCT
gujaf-420	3	35	.	.	PUNCT
gujaf-420	4	1	the	the	DET
gujaf-420	4	2	paper	paper	NOUN
gujaf-420	4	3	employed	employ	VERB
gujaf-420	4	4	an	an	DET
gujaf-420	4	5	ex	ex	NOUN
gujaf-420	4	6	-	-	ADJ
gujaf-420	4	7	post	post	ADJ
gujaf-420	4	8	facto	facto	X
gujaf-420	4	9	research	research	NOUN
gujaf-420	4	10	design	design	NOUN
gujaf-420	4	11	and	and	CCONJ
gujaf-420	4	12	data	datum	NOUN
gujaf-420	4	13	collected	collect	VERB
gujaf-420	4	14	from	from	ADP
gujaf-420	4	15	annual	annual	ADJ
gujaf-420	4	16	reports	report	NOUN
gujaf-420	4	17	of	of	ADP
gujaf-420	4	18	thirty	thirty	NUM
gujaf-420	4	19	-	-	PUNCT
gujaf-420	4	20	six	six	NUM
gujaf-420	4	21	lmcn	lmcn	NOUN
gujaf-420	4	22	were	be	AUX
gujaf-420	4	23	analyzed	analyze	VERB
gujaf-420	4	24	using	use	VERB
gujaf-420	4	25	descriptive	descriptive	ADJ
gujaf-420	4	26	statistics	statistic	NOUN
gujaf-420	4	27	and	and	CCONJ
gujaf-420	4	28	linear	linear	ADJ
gujaf-420	4	29	multiple	multiple	ADJ
gujaf-420	4	30	regression	regression	NOUN
gujaf-420	4	31	techniques	technique	NOUN
gujaf-420	4	32	.	.	PUNCT
gujaf-420	5	1	findings	finding	NOUN
gujaf-420	5	2	suggest	suggest	VERB
gujaf-420	5	3	that	that	SCONJ
gujaf-420	5	4	while	while	SCONJ
gujaf-420	5	5	diversity	diversity	NOUN
gujaf-420	5	6	-	-	PUNCT
gujaf-420	5	7	in	in	ADP
gujaf-420	5	8	-	-	PUNCT
gujaf-420	5	9	board	board	NOUN
gujaf-420	5	10	positively	positively	ADV
gujaf-420	5	11	influenced	influence	VERB
gujaf-420	5	12	environmental	environmental	ADJ
gujaf-420	5	13	reporting	reporting	NOUN
gujaf-420	5	14	,	,	PUNCT
gujaf-420	5	15	this	this	DET
gujaf-420	5	16	effect	effect	NOUN
gujaf-420	5	17	became	become	VERB
gujaf-420	5	18	statistically	statistically	ADV
gujaf-420	5	19	significant	significant	ADJ
gujaf-420	5	20	when	when	SCONJ
gujaf-420	5	21	moderated	moderate	VERB
gujaf-420	5	22	by	by	ADP
gujaf-420	5	23	the	the	DET
gujaf-420	5	24	audit	audit	NOUN
gujaf-420	5	25	committee	committee	NOUN
gujaf-420	5	26	.	.	PUNCT
gujaf-420	6	1	this	this	PRON
gujaf-420	6	2	underscores	underscore	VERB
gujaf-420	6	3	the	the	DET
gujaf-420	6	4	importance	importance	NOUN
gujaf-420	6	5	of	of	ADP
gujaf-420	6	6	audit	audit	NOUN
gujaf-420	6	7	committee	committee	NOUN
gujaf-420	6	8	crucial	crucial	ADJ
gujaf-420	6	9	role	role	NOUN
gujaf-420	6	10	as	as	ADP
gujaf-420	6	11	a	a	DET
gujaf-420	6	12	moderator	moderator	NOUN
gujaf-420	6	13	in	in	ADP
gujaf-420	6	14	influences	influence	NOUN
gujaf-420	6	15	that	that	SCONJ
gujaf-420	6	16	impact	impact	NOUN
gujaf-420	6	17	of	of	ADP
gujaf-420	6	18	diversity	diversity	NOUN
gujaf-420	6	19	-	-	PUNCT
gujaf-420	6	20	in	in	ADP
gujaf-420	6	21	-	-	PUNCT
gujaf-420	6	22	board	board	NOUN
gujaf-420	6	23	and	and	CCONJ
gujaf-420	6	24	ensures	ensure	VERB
gujaf-420	6	25	adequate	adequate	ADJ
gujaf-420	6	26	disclosure	disclosure	NOUN
gujaf-420	6	27	of	of	ADP
gujaf-420	6	28	environmental	environmental	ADJ
gujaf-420	6	29	information	information	NOUN
gujaf-420	6	30	in	in	ADP
gujaf-420	6	31	the	the	DET
gujaf-420	6	32	annual	annual	ADJ
gujaf-420	6	33	reports	report	NOUN
gujaf-420	6	34	of	of	ADP
gujaf-420	6	35	listed	list	VERB
gujaf-420	6	36	manufacturing	manufacturing	NOUN
gujaf-420	6	37	companies	company	NOUN
gujaf-420	6	38	in	in	ADP
gujaf-420	6	39	nigeria	nigeria	PROPN
gujaf-420	6	40	.	.	PUNCT
gujaf-420	7	1	the	the	DET
gujaf-420	7	2	study	study	NOUN
gujaf-420	7	3	recommends	recommend	VERB
gujaf-420	7	4	among	among	ADP
gujaf-420	7	5	others	other	NOUN
gujaf-420	7	6	that	that	SCONJ
gujaf-420	7	7	financial	financial	ADJ
gujaf-420	7	8	reporting	reporting	NOUN
gujaf-420	7	9	council	council	PROPN
gujaf-420	7	10	(	(	PUNCT
gujaf-420	7	11	frc	frc	PROPN
gujaf-420	7	12	)	)	PUNCT
gujaf-420	7	13	of	of	ADP
gujaf-420	7	14	nigeria	nigeria	PRON
gujaf-420	7	15	should	should	AUX
gujaf-420	7	16	no	no	ADV
gujaf-420	7	17	longer	long	ADV
gujaf-420	7	18	allow	allow	VERB
gujaf-420	7	19	environmental	environmental	ADJ
gujaf-420	7	20	disclosure	disclosure	NOUN
gujaf-420	7	21	in	in	ADP
gujaf-420	7	22	nigeria	nigeria	PROPN
gujaf-420	7	23	to	to	PART
gujaf-420	7	24	be	be	AUX
gujaf-420	7	25	voluntary	voluntary	ADJ
gujaf-420	7	26	,	,	PUNCT
gujaf-420	7	27	but	but	CCONJ
gujaf-420	7	28	make	make	VERB
gujaf-420	7	29	it	it	PRON
gujaf-420	7	30	compulsory	compulsory	ADJ
gujaf-420	7	31	using	use	VERB
gujaf-420	7	32	iso	iso	NOUN
gujaf-420	7	33	14031	14031	NUM
gujaf-420	7	34	reporting	reporting	NOUN
gujaf-420	7	35	guideline	guideline	NOUN
gujaf-420	7	36	as	as	ADP
gujaf-420	7	37	a	a	DET
gujaf-420	7	38	common	common	ADJ
gujaf-420	7	39	standard	standard	NOUN
gujaf-420	7	40	among	among	ADP
gujaf-420	7	41	listed	list	VERB
gujaf-420	7	42	manufacturing	manufacturing	NOUN
gujaf-420	7	43	firms	firm	NOUN
gujaf-420	7	44	in	in	ADP
gujaf-420	7	45	nigeria	nigeria	PROPN
gujaf-420	7	46	for	for	ADP
gujaf-420	7	47	the	the	DET
gujaf-420	7	48	purpose	purpose	NOUN
gujaf-420	7	49	of	of	ADP
gujaf-420	7	50	attaining	attain	VERB
gujaf-420	7	51	detailed	detailed	ADJ
gujaf-420	7	52	environmental	environmental	ADJ
gujaf-420	7	53	disclosures	disclosure	NOUN
gujaf-420	7	54	and	and	CCONJ
gujaf-420	7	55	easy	easy	ADJ
gujaf-420	7	56	comparison	comparison	NOUN
gujaf-420	7	57	of	of	ADP
gujaf-420	7	58	such	such	ADJ
gujaf-420	7	59	disclosures	disclosure	NOUN
gujaf-420	7	60	among	among	ADP
gujaf-420	7	61	firms	firm	NOUN
gujaf-420	7	62	.	.	PUNCT
gujaf-420	8	1	also	also	ADV
gujaf-420	8	2	,	,	PUNCT
gujaf-420	8	3	encourage	encourage	VERB
gujaf-420	8	4	regulators	regulator	NOUN
gujaf-420	8	5	to	to	PART
gujaf-420	8	6	regularly	regularly	ADV
gujaf-420	8	7	review	review	VERB
gujaf-420	8	8	corporate	corporate	ADJ
gujaf-420	8	9	governance	governance	NOUN
gujaf-420	8	10	codes	code	NOUN
gujaf-420	8	11	to	to	PART
gujaf-420	8	12	strengthen	strengthen	VERB
gujaf-420	8	13	diversity	diversity	NOUN
gujaf-420	8	14	provisions	provision	NOUN
gujaf-420	8	15	for	for	ADP
gujaf-420	8	16	more	more	ADV
gujaf-420	8	17	credible	credible	ADJ
gujaf-420	8	18	stakeholder	stakeholder	NOUN
gujaf-420	8	19	reporting	reporting	NOUN
gujaf-420	8	20	.	.	PUNCT
gujaf-420	9	1	additionally	additionally	ADV
gujaf-420	9	2	,	,	PUNCT
gujaf-420	9	3	manufacturing	manufacturing	NOUN
gujaf-420	9	4	firms	firm	NOUN
gujaf-420	9	5	should	should	AUX
gujaf-420	9	6	focus	focus	VERB
gujaf-420	9	7	on	on	ADP
gujaf-420	9	8	boosting	boost	VERB
gujaf-420	9	9	the	the	DET
gujaf-420	9	10	effectiveness	effectiveness	NOUN
gujaf-420	9	11	of	of	ADP
gujaf-420	9	12	their	their	PRON
gujaf-420	9	13	audit	audit	NOUN
gujaf-420	9	14	committees	committee	NOUN
gujaf-420	9	15	to	to	PART
gujaf-420	9	16	enhance	enhance	VERB
gujaf-420	9	17	environmental	environmental	ADJ
gujaf-420	9	18	stewardship	stewardship	NOUN
gujaf-420	9	19	,	,	PUNCT
gujaf-420	9	20	which	which	PRON
gujaf-420	9	21	will	will	AUX
gujaf-420	9	22	in	in	ADP
gujaf-420	9	23	turn	turn	VERB
gujaf-420	9	24	improve	improve	VERB
gujaf-420	9	25	corporate	corporate	ADJ
gujaf-420	9	26	brand	brand	NOUN
gujaf-420	9	27	image	image	NOUN
gujaf-420	9	28	and	and	CCONJ
gujaf-420	9	29	reputation	reputation	NOUN
gujaf-420	9	30	.	.	PUNCT
gujaf-420	10	1	keywords	keyword	NOUN
gujaf-420	10	2	:	:	PUNCT
gujaf-420	10	3	diversity	diversity	NOUN
gujaf-420	10	4	-	-	PUNCT
gujaf-420	10	5	in	in	ADP
gujaf-420	10	6	-	-	PUNCT
gujaf-420	10	7	board	board	NOUN
gujaf-420	10	8	,	,	PUNCT
gujaf-420	10	9	environmental	environmental	ADJ
gujaf-420	10	10	reporting	reporting	NOUN
gujaf-420	10	11	,	,	PUNCT
gujaf-420	10	12	audit	audit	NOUN
gujaf-420	10	13	committee	committee	NOUN
gujaf-420	10	14	,	,	PUNCT
gujaf-420	10	15	nigeria	nigeria	PROPN
gujaf-420	10	16	.	.	PUNCT
gujaf-420	11	1	1.0	1.0	NUM
gujaf-420	11	2	introduction	introduction	NOUN
gujaf-420	11	3	over	over	ADP
gujaf-420	11	4	the	the	DET
gujaf-420	11	5	years	year	NOUN
gujaf-420	11	6	,	,	PUNCT
gujaf-420	11	7	many	many	ADJ
gujaf-420	11	8	businesses	business	NOUN
gujaf-420	11	9	have	have	AUX
gujaf-420	11	10	focused	focus	VERB
gujaf-420	11	11	more	more	ADV
gujaf-420	11	12	on	on	ADP
gujaf-420	11	13	growth	growth	NOUN
gujaf-420	11	14	,	,	PUNCT
gujaf-420	11	15	survival	survival	NOUN
gujaf-420	11	16	,	,	PUNCT
gujaf-420	11	17	and	and	CCONJ
gujaf-420	11	18	the	the	DET
gujaf-420	11	19	maximisation	maximisation	NOUN
gujaf-420	11	20	of	of	ADP
gujaf-420	11	21	shareholder	shareholder	NOUN
gujaf-420	11	22	wealthoften	wealthoften	NOUN
gujaf-420	11	23	at	at	ADP
gujaf-420	11	24	the	the	DET
gujaf-420	11	25	expense	expense	NOUN
gujaf-420	11	26	of	of	ADP
gujaf-420	11	27	environmental	environmental	ADJ
gujaf-420	11	28	sustainability	sustainability	NOUN
gujaf-420	11	29	(	(	PUNCT
gujaf-420	11	30	felix	felix	PROPN
gujaf-420	11	31	&	&	CCONJ
gujaf-420	11	32	aruna	aruna	PROPN
gujaf-420	11	33	,	,	PUNCT
gujaf-420	11	34	2021	2021	NUM
gujaf-420	11	35	)	)	PUNCT
gujaf-420	11	36	.	.	PUNCT
gujaf-420	12	1	since	since	SCONJ
gujaf-420	12	2	the	the	DET
gujaf-420	12	3	establishment	establishment	NOUN
gujaf-420	12	4	of	of	ADP
gujaf-420	12	5	formal	formal	ADJ
gujaf-420	12	6	business	business	NOUN
gujaf-420	12	7	structures	structure	NOUN
gujaf-420	12	8	,	,	PUNCT
gujaf-420	12	9	companies	company	NOUN
gujaf-420	12	10	have	have	AUX
gujaf-420	12	11	heavily	heavily	ADV
gujaf-420	12	12	depended	depend	VERB
gujaf-420	12	13	on	on	ADP
gujaf-420	12	14	the	the	DET
gujaf-420	12	15	environment	environment	NOUN
gujaf-420	12	16	for	for	ADP
gujaf-420	12	17	their	their	PRON
gujaf-420	12	18	operations	operation	NOUN
gujaf-420	12	19	,	,	PUNCT
gujaf-420	12	20	as	as	SCONJ
gujaf-420	12	21	no	no	DET
gujaf-420	12	22	business	business	NOUN
gujaf-420	12	23	can	can	AUX
gujaf-420	12	24	exist	exist	VERB
gujaf-420	12	25	in	in	ADP
gujaf-420	12	26	isolation	isolation	NOUN
gujaf-420	12	27	(	(	PUNCT
gujaf-420	12	28	uwuigbe	uwuigbe	NOUN
gujaf-420	12	29	et	et	PROPN
gujaf-420	12	30	al	al	PROPN
gujaf-420	12	31	.	.	PROPN
gujaf-420	12	32	,2018	,2018	PROPN
gujaf-420	12	33	)	)	PUNCT
gujaf-420	12	34	.	.	PUNCT
gujaf-420	13	1	from	from	ADP
gujaf-420	13	2	sourcing	source	VERB
gujaf-420	13	3	raw	raw	ADJ
gujaf-420	13	4	materials	material	NOUN
gujaf-420	13	5	to	to	ADP
gujaf-420	13	6	managing	manage	VERB
gujaf-420	13	7	waste	waste	NOUN
gujaf-420	13	8	,	,	PUNCT
gujaf-420	13	9	the	the	DET
gujaf-420	13	10	connection	connection	NOUN
gujaf-420	13	11	between	between	ADP
gujaf-420	13	12	business	business	NOUN
gujaf-420	13	13	activities	activity	NOUN
gujaf-420	13	14	and	and	CCONJ
gujaf-420	13	15	the	the	DET
gujaf-420	13	16	environment	environment	NOUN
gujaf-420	13	17	is	be	AUX
gujaf-420	13	18	undeniable	undeniable	ADJ
gujaf-420	13	19	.	.	PUNCT
gujaf-420	14	1	however	however	ADV
gujaf-420	14	2	,	,	PUNCT
gujaf-420	14	3	this	this	DET
gujaf-420	14	4	interaction	interaction	NOUN
gujaf-420	14	5	often	often	ADV
gujaf-420	14	6	comes	come	VERB
gujaf-420	14	7	with	with	ADP
gujaf-420	14	8	significant	significant	ADJ
gujaf-420	14	9	environmental	environmental	ADJ
gujaf-420	14	10	and	and	CCONJ
gujaf-420	14	11	social	social	ADJ
gujaf-420	14	12	threats	threat	NOUN
gujaf-420	14	13	affecting	affect	VERB
gujaf-420	14	14	people	people	NOUN
gujaf-420	14	15	,	,	PUNCT
gujaf-420	14	16	ecosystems	ecosystem	NOUN
gujaf-420	14	17	,	,	PUNCT
gujaf-420	14	18	and	and	CCONJ
gujaf-420	14	19	society	society	NOUN
gujaf-420	14	20	at	at	ADP
gujaf-420	14	21	large	large	ADJ
gujaf-420	14	22	.	.	PUNCT
gujaf-420	15	1	these	these	DET
gujaf-420	15	2	threats	threat	NOUN
gujaf-420	15	3	include	include	VERB
gujaf-420	15	4	occupational	occupational	ADJ
gujaf-420	15	5	hazards	hazard	NOUN
gujaf-420	15	6	,	,	PUNCT
gujaf-420	15	7	negative	negative	ADJ
gujaf-420	15	8	impacts	impact	NOUN
gujaf-420	15	9	on	on	ADP
gujaf-420	15	10	host	host	NOUN
gujaf-420	15	11	communities	community	NOUN
gujaf-420	15	12	,	,	PUNCT
gujaf-420	15	13	global	global	ADJ
gujaf-420	15	14	warming	warming	NOUN
gujaf-420	15	15	,	,	PUNCT
gujaf-420	15	16	and	and	CCONJ
gujaf-420	15	17	harmful	harmful	ADJ
gujaf-420	15	18	effects	effect	NOUN
gujaf-420	15	19	associated	associate	VERB
gujaf-420	15	20	with	with	ADP
gujaf-420	15	21	products	product	NOUN
gujaf-420	15	22	and	and	CCONJ
gujaf-420	15	23	services	service	NOUN
gujaf-420	15	24	(	(	PUNCT
gujaf-420	15	25	nwaigwe	nwaigwe	PROPN
gujaf-420	15	26	et	et	PROPN
gujaf-420	15	27	al	al	PROPN
gujaf-420	15	28	.	.	PROPN
gujaf-420	15	29	,	,	PUNCT
gujaf-420	15	30	2020	2020	NUM
gujaf-420	15	31	;	;	PUNCT
gujaf-420	15	32	saka	saka	X
gujaf-420	15	33	,	,	PUNCT
gujaf-420	15	34	2024	2024	NUM
gujaf-420	15	35	)	)	PUNCT
gujaf-420	15	36	.	.	PUNCT
gujaf-420	16	1	gusau	gusau	PROPN
gujaf-420	16	2	journal	journal	PROPN
gujaf-420	16	3	of	of	ADP
gujaf-420	16	4	accounting	accounting	NOUN
gujaf-420	16	5	and	and	CCONJ
gujaf-420	16	6	finance	finance	NOUN
gujaf-420	16	7	,	,	PUNCT
gujaf-420	16	8	vol.6	vol.6	PROPN
gujaf-420	16	9	,	,	PUNCT
gujaf-420	16	10	issue	issue	NOUN
gujaf-420	16	11	2	2	NUM
gujaf-420	16	12	,	,	PUNCT
gujaf-420	16	13	april	april	PROPN
gujaf-420	16	14	,	,	PUNCT
gujaf-420	16	15	2025	2025	NUM
gujaf-420	16	16	123	123	NUM
gujaf-420	16	17	these	these	DET
gujaf-420	16	18	externalities	externality	NOUN
gujaf-420	16	19	have	have	AUX
gujaf-420	16	20	led	lead	VERB
gujaf-420	16	21	to	to	ADP
gujaf-420	16	22	environmental	environmental	ADJ
gujaf-420	16	23	imbalances	imbalance	NOUN
gujaf-420	16	24	such	such	ADJ
gujaf-420	16	25	as	as	ADP
gujaf-420	16	26	land	land	NOUN
gujaf-420	16	27	degradation	degradation	NOUN
gujaf-420	16	28	and	and	CCONJ
gujaf-420	16	29	desertificationespecially	desertificationespecially	ADV
gujaf-420	16	30	in	in	ADP
gujaf-420	16	31	developing	develop	VERB
gujaf-420	16	32	countries	country	NOUN
gujaf-420	16	33	where	where	SCONJ
gujaf-420	16	34	environmental	environmental	ADJ
gujaf-420	16	35	regulations	regulation	NOUN
gujaf-420	16	36	are	be	AUX
gujaf-420	16	37	weak	weak	ADJ
gujaf-420	16	38	or	or	CCONJ
gujaf-420	16	39	poorly	poorly	ADV
gujaf-420	16	40	enforced	enforce	VERB
gujaf-420	16	41	(	(	PUNCT
gujaf-420	16	42	ogoun	ogoun	PROPN
gujaf-420	16	43	&	&	CCONJ
gujaf-420	16	44	ekpulu	ekpulu	VERB
gujaf-420	16	45	,	,	PUNCT
gujaf-420	16	46	2020	2020	NUM
gujaf-420	16	47	)	)	PUNCT
gujaf-420	16	48	.	.	PUNCT
gujaf-420	17	1	as	as	SCONJ
gujaf-420	17	2	the	the	DET
gujaf-420	17	3	effects	effect	NOUN
gujaf-420	17	4	of	of	ADP
gujaf-420	17	5	this	this	DET
gujaf-420	17	6	degradation	degradation	NOUN
gujaf-420	17	7	on	on	ADP
gujaf-420	17	8	human	human	ADJ
gujaf-420	17	9	health	health	NOUN
gujaf-420	17	10	and	and	CCONJ
gujaf-420	17	11	well	well	ADV
gujaf-420	17	12	-	-	PUNCT
gujaf-420	17	13	being	being	NOUN
gujaf-420	17	14	become	become	VERB
gujaf-420	17	15	more	more	ADV
gujaf-420	17	16	apparent	apparent	ADJ
gujaf-420	17	17	,	,	PUNCT
gujaf-420	17	18	public	public	ADJ
gujaf-420	17	19	awareness	awareness	NOUN
gujaf-420	17	20	continues	continue	VERB
gujaf-420	17	21	to	to	PART
gujaf-420	17	22	rise	rise	VERB
gujaf-420	17	23	.	.	PUNCT
gujaf-420	18	1	yet	yet	ADV
gujaf-420	18	2	,	,	PUNCT
gujaf-420	18	3	many	many	ADJ
gujaf-420	18	4	large	large	ADJ
gujaf-420	18	5	corporations	corporation	NOUN
gujaf-420	18	6	contributing	contribute	VERB
gujaf-420	18	7	to	to	ADP
gujaf-420	18	8	these	these	DET
gujaf-420	18	9	problems	problem	NOUN
gujaf-420	18	10	have	have	AUX
gujaf-420	18	11	not	not	PART
gujaf-420	18	12	fully	fully	ADV
gujaf-420	18	13	embraced	embrace	VERB
gujaf-420	18	14	their	their	PRON
gujaf-420	18	15	environmental	environmental	ADJ
gujaf-420	18	16	responsibilities	responsibility	NOUN
gujaf-420	18	17	(	(	PUNCT
gujaf-420	18	18	worimegbe	worimegbe	NOUN
gujaf-420	18	19	&	&	CCONJ
gujaf-420	18	20	oyewole	oyewole	NOUN
gujaf-420	18	21	,	,	PUNCT
gujaf-420	18	22	2021	2021	NUM
gujaf-420	18	23	)	)	PUNCT
gujaf-420	18	24	.	.	PUNCT
gujaf-420	19	1	this	this	PRON
gujaf-420	19	2	has	have	AUX
gujaf-420	19	3	prompted	prompt	VERB
gujaf-420	19	4	investors	investor	NOUN
gujaf-420	19	5	and	and	CCONJ
gujaf-420	19	6	other	other	ADJ
gujaf-420	19	7	concerned	concerned	ADJ
gujaf-420	19	8	stakeholders	stakeholder	NOUN
gujaf-420	19	9	to	to	PART
gujaf-420	19	10	demand	demand	VERB
gujaf-420	19	11	greater	great	ADJ
gujaf-420	19	12	transparency	transparency	NOUN
gujaf-420	19	13	and	and	CCONJ
gujaf-420	19	14	accountability	accountability	NOUN
gujaf-420	19	15	in	in	ADP
gujaf-420	19	16	corporate	corporate	ADJ
gujaf-420	19	17	environmental	environmental	ADJ
gujaf-420	19	18	practices	practice	NOUN
gujaf-420	19	19	.	.	PUNCT
gujaf-420	20	1	today	today	NOUN
gujaf-420	20	2	,	,	PUNCT
gujaf-420	20	3	stakeholders	stakeholder	NOUN
gujaf-420	20	4	expect	expect	VERB
gujaf-420	20	5	companies	company	NOUN
gujaf-420	20	6	to	to	PART
gujaf-420	20	7	report	report	VERB
gujaf-420	20	8	not	not	PART
gujaf-420	20	9	only	only	ADV
gujaf-420	20	10	their	their	PRON
gujaf-420	20	11	environmental	environmental	ADJ
gujaf-420	20	12	efforts	effort	NOUN
gujaf-420	20	13	but	but	CCONJ
gujaf-420	20	14	also	also	ADV
gujaf-420	20	15	the	the	DET
gujaf-420	20	16	strategies	strategy	NOUN
gujaf-420	20	17	they	they	PRON
gujaf-420	20	18	adopt	adopt	VERB
gujaf-420	20	19	to	to	PART
gujaf-420	20	20	promote	promote	VERB
gujaf-420	20	21	sustainability	sustainability	NOUN
gujaf-420	20	22	.	.	PUNCT
gujaf-420	21	1	in	in	ADP
gujaf-420	21	2	response	response	NOUN
gujaf-420	21	3	to	to	ADP
gujaf-420	21	4	these	these	DET
gujaf-420	21	5	concerns	concern	NOUN
gujaf-420	21	6	,	,	PUNCT
gujaf-420	21	7	environmental	environmental	ADJ
gujaf-420	21	8	reporting	reporting	NOUN
gujaf-420	21	9	(	(	PUNCT
gujaf-420	21	10	er	er	INTJ
gujaf-420	21	11	)	)	PUNCT
gujaf-420	21	12	has	have	AUX
gujaf-420	21	13	emerged	emerge	VERB
gujaf-420	21	14	as	as	ADP
gujaf-420	21	15	a	a	DET
gujaf-420	21	16	key	key	ADJ
gujaf-420	21	17	mechanism	mechanism	NOUN
gujaf-420	21	18	for	for	ADP
gujaf-420	21	19	safeguarding	safeguard	VERB
gujaf-420	21	20	natural	natural	ADJ
gujaf-420	21	21	resources	resource	NOUN
gujaf-420	21	22	and	and	CCONJ
gujaf-420	21	23	addressing	address	VERB
gujaf-420	21	24	the	the	DET
gujaf-420	21	25	limitations	limitation	NOUN
gujaf-420	21	26	of	of	ADP
gujaf-420	21	27	traditional	traditional	ADJ
gujaf-420	21	28	financial	financial	ADJ
gujaf-420	21	29	reporting	reporting	NOUN
gujaf-420	21	30	systems	system	NOUN
gujaf-420	21	31	(	(	PUNCT
gujaf-420	21	32	yaakoo	yaakoo	NOUN
gujaf-420	21	33	et	et	PROPN
gujaf-420	21	34	al	al	PROPN
gujaf-420	21	35	.	.	PROPN
gujaf-420	21	36	,	,	PUNCT
gujaf-420	21	37	2021	2021	NUM
gujaf-420	21	38	)	)	PUNCT
gujaf-420	21	39	.	.	PUNCT
gujaf-420	22	1	er	er	INTJ
gujaf-420	22	2	has	have	AUX
gujaf-420	22	3	gained	gain	VERB
gujaf-420	22	4	growing	grow	VERB
gujaf-420	22	5	attention	attention	NOUN
gujaf-420	22	6	in	in	ADP
gujaf-420	22	7	academic	academic	ADJ
gujaf-420	22	8	literature	literature	NOUN
gujaf-420	22	9	(	(	PUNCT
gujaf-420	22	10	osemene	osemene	PROPN
gujaf-420	22	11	&	&	CCONJ
gujaf-420	22	12	fagbemi	fagbemi	PROPN
gujaf-420	22	13	,	,	PUNCT
gujaf-420	22	14	2019	2019	NUM
gujaf-420	22	15	;	;	PUNCT
gujaf-420	22	16	aliyu	aliyu	NOUN
gujaf-420	22	17	,	,	PUNCT
gujaf-420	22	18	2019	2019	NUM
gujaf-420	22	19	;	;	PUNCT
gujaf-420	22	20	gardazi	gardazi	NOUN
gujaf-420	22	21	et	et	PROPN
gujaf-420	22	22	al	al	PROPN
gujaf-420	22	23	.	.	PROPN
gujaf-420	22	24	,	,	PUNCT
gujaf-420	22	25	2020	2020	NUM
gujaf-420	22	26	;	;	PUNCT
gujaf-420	22	27	haruna	haruna	PROPN
gujaf-420	22	28	,	,	PUNCT
gujaf-420	22	29	2024	2024	NUM
gujaf-420	22	30	)	)	PUNCT
gujaf-420	22	31	.	.	PUNCT
gujaf-420	23	1	in	in	ADP
gujaf-420	23	2	nigeria	nigeria	PROPN
gujaf-420	23	3	,	,	PUNCT
gujaf-420	23	4	particularly	particularly	ADV
gujaf-420	23	5	among	among	ADP
gujaf-420	23	6	publicly	publicly	ADV
gujaf-420	23	7	listed	list	VERB
gujaf-420	23	8	manufacturing	manufacturing	NOUN
gujaf-420	23	9	firms	firm	NOUN
gujaf-420	23	10	,	,	PUNCT
gujaf-420	23	11	environmental	environmental	ADJ
gujaf-420	23	12	disclosure	disclosure	NOUN
gujaf-420	23	13	is	be	AUX
gujaf-420	23	14	gradually	gradually	ADV
gujaf-420	23	15	gaining	gain	VERB
gujaf-420	23	16	recognition	recognition	NOUN
gujaf-420	23	17	alongside	alongside	ADP
gujaf-420	23	18	financial	financial	ADJ
gujaf-420	23	19	reporting	reporting	NOUN
gujaf-420	23	20	.	.	PUNCT
gujaf-420	24	1	this	this	DET
gujaf-420	24	2	development	development	NOUN
gujaf-420	24	3	is	be	AUX
gujaf-420	24	4	significant	significant	ADJ
gujaf-420	24	5	,	,	PUNCT
gujaf-420	24	6	as	as	SCONJ
gujaf-420	24	7	transparency	transparency	NOUN
gujaf-420	24	8	and	and	CCONJ
gujaf-420	24	9	accountability	accountability	NOUN
gujaf-420	24	10	are	be	AUX
gujaf-420	24	11	fundamental	fundamental	ADJ
gujaf-420	24	12	pillars	pillar	NOUN
gujaf-420	24	13	of	of	ADP
gujaf-420	24	14	good	good	ADJ
gujaf-420	24	15	governance	governance	NOUN
gujaf-420	24	16	across	across	ADP
gujaf-420	24	17	both	both	CCONJ
gujaf-420	24	18	developed	developed	ADJ
gujaf-420	24	19	and	and	CCONJ
gujaf-420	24	20	developing	develop	VERB
gujaf-420	24	21	economies	economy	NOUN
gujaf-420	24	22	.	.	PUNCT
gujaf-420	25	1	forward	forward	ADV
gujaf-420	25	2	-	-	PUNCT
gujaf-420	25	3	thinking	think	VERB
gujaf-420	25	4	companies	company	NOUN
gujaf-420	25	5	increasingly	increasingly	ADV
gujaf-420	25	6	recognise	recognise	VERB
gujaf-420	25	7	that	that	SCONJ
gujaf-420	25	8	er	er	INTJ
gujaf-420	25	9	fosters	foster	VERB
gujaf-420	25	10	trust	trust	NOUN
gujaf-420	25	11	,	,	PUNCT
gujaf-420	25	12	attracts	attract	VERB
gujaf-420	25	13	stakeholder	stakeholder	NOUN
gujaf-420	25	14	support	support	NOUN
gujaf-420	25	15	,	,	PUNCT
gujaf-420	25	16	mitigates	mitigate	VERB
gujaf-420	25	17	operational	operational	ADJ
gujaf-420	25	18	risks	risk	NOUN
gujaf-420	25	19	,	,	PUNCT
gujaf-420	25	20	and	and	CCONJ
gujaf-420	25	21	ultimately	ultimately	ADV
gujaf-420	25	22	enhances	enhance	VERB
gujaf-420	25	23	financial	financial	ADJ
gujaf-420	25	24	performance	performance	NOUN
gujaf-420	25	25	(	(	PUNCT
gujaf-420	25	26	akinkunmi	akinkunmi	PROPN
gujaf-420	25	27	&	&	CCONJ
gujaf-420	25	28	simeon	simeon	PROPN
gujaf-420	25	29	,	,	PUNCT
gujaf-420	25	30	2022	2022	NUM
gujaf-420	25	31	)	)	PUNCT
gujaf-420	25	32	.	.	PUNCT
gujaf-420	26	1	however	however	ADV
gujaf-420	26	2	,	,	PUNCT
gujaf-420	26	3	despite	despite	SCONJ
gujaf-420	26	4	its	its	PRON
gujaf-420	26	5	potential	potential	ADJ
gujaf-420	26	6	benefits	benefit	NOUN
gujaf-420	26	7	,	,	PUNCT
gujaf-420	26	8	er	er	INTJ
gujaf-420	26	9	remains	remain	VERB
gujaf-420	26	10	largely	largely	ADV
gujaf-420	26	11	unregulated	unregulated	ADJ
gujaf-420	26	12	in	in	ADP
gujaf-420	26	13	nigeria	nigeria	PROPN
gujaf-420	26	14	and	and	CCONJ
gujaf-420	26	15	is	be	AUX
gujaf-420	26	16	still	still	ADV
gujaf-420	26	17	not	not	PART
gujaf-420	26	18	widely	widely	ADV
gujaf-420	26	19	practised	practise	VERB
gujaf-420	26	20	(	(	PUNCT
gujaf-420	26	21	okpala	okpala	NOUN
gujaf-420	26	22	,	,	PUNCT
gujaf-420	26	23	2019	2019	NUM
gujaf-420	26	24	)	)	PUNCT
gujaf-420	26	25	.	.	PUNCT
gujaf-420	27	1	many	many	ADJ
gujaf-420	27	2	firms	firm	NOUN
gujaf-420	27	3	fail	fail	VERB
gujaf-420	27	4	to	to	PART
gujaf-420	27	5	comply	comply	VERB
gujaf-420	27	6	with	with	ADP
gujaf-420	27	7	existing	exist	VERB
gujaf-420	27	8	frameworks	framework	NOUN
gujaf-420	27	9	such	such	ADJ
gujaf-420	27	10	as	as	ADP
gujaf-420	27	11	the	the	DET
gujaf-420	27	12	securities	securities	PROPN
gujaf-420	27	13	and	and	CCONJ
gujaf-420	27	14	exchange	exchange	PROPN
gujaf-420	27	15	commission	commission	PROPN
gujaf-420	27	16	(	(	PUNCT
gujaf-420	27	17	sec	sec	PROPN
gujaf-420	27	18	)	)	PUNCT
gujaf-420	27	19	sustainability	sustainability	NOUN
gujaf-420	27	20	reporting	reporting	NOUN
gujaf-420	27	21	guidelines	guideline	NOUN
gujaf-420	27	22	(	(	PUNCT
gujaf-420	27	23	2018	2018	NUM
gujaf-420	27	24	)	)	PUNCT
gujaf-420	27	25	and	and	CCONJ
gujaf-420	27	26	the	the	DET
gujaf-420	27	27	nigerian	nigerian	ADJ
gujaf-420	27	28	code	code	NOUN
gujaf-420	27	29	of	of	ADP
gujaf-420	27	30	corporate	corporate	ADJ
gujaf-420	27	31	governance	governance	NOUN
gujaf-420	27	32	(	(	PUNCT
gujaf-420	27	33	2018	2018	NUM
gujaf-420	27	34	)	)	PUNCT
gujaf-420	27	35	.	.	PUNCT
gujaf-420	28	1	additionally	additionally	ADV
gujaf-420	28	2	,	,	PUNCT
gujaf-420	28	3	although	although	SCONJ
gujaf-420	28	4	nigeria	nigeria	PROPN
gujaf-420	28	5	has	have	AUX
gujaf-420	28	6	enacted	enact	VERB
gujaf-420	28	7	environmental	environmental	ADJ
gujaf-420	28	8	laws	law	NOUN
gujaf-420	28	9	and	and	CCONJ
gujaf-420	28	10	established	establish	VERB
gujaf-420	28	11	regulatory	regulatory	ADJ
gujaf-420	28	12	bodies	body	NOUN
gujaf-420	28	13	,	,	PUNCT
gujaf-420	28	14	enforcement	enforcement	NOUN
gujaf-420	28	15	is	be	AUX
gujaf-420	28	16	weak	weak	ADJ
gujaf-420	28	17	.	.	PUNCT
gujaf-420	29	1	the	the	DET
gujaf-420	29	2	non	non	ADJ
gujaf-420	29	3	-	-	ADJ
gujaf-420	29	4	mandatory	mandatory	ADJ
gujaf-420	29	5	nature	nature	NOUN
gujaf-420	29	6	of	of	ADP
gujaf-420	29	7	er	er	INTJ
gujaf-420	29	8	makes	make	VERB
gujaf-420	29	9	it	it	PRON
gujaf-420	29	10	easy	easy	ADJ
gujaf-420	29	11	for	for	SCONJ
gujaf-420	29	12	environmental	environmental	ADJ
gujaf-420	29	13	concerns	concern	NOUN
gujaf-420	29	14	to	to	PART
gujaf-420	29	15	be	be	AUX
gujaf-420	29	16	overlooked	overlook	VERB
gujaf-420	29	17	in	in	ADP
gujaf-420	29	18	managerial	managerial	ADJ
gujaf-420	29	19	decision	decision	NOUN
gujaf-420	29	20	-	-	PUNCT
gujaf-420	29	21	making	making	NOUN
gujaf-420	29	22	(	(	PUNCT
gujaf-420	29	23	ogoun	ogoun	PROPN
gujaf-420	29	24	&	&	CCONJ
gujaf-420	29	25	ekpulu	ekpulu	VERB
gujaf-420	29	26	,	,	PUNCT
gujaf-420	29	27	2020	2020	NUM
gujaf-420	29	28	)	)	PUNCT
gujaf-420	29	29	.	.	PUNCT
gujaf-420	30	1	given	give	VERB
gujaf-420	30	2	this	this	DET
gujaf-420	30	3	backdrop	backdrop	NOUN
gujaf-420	30	4	,	,	PUNCT
gujaf-420	30	5	the	the	DET
gujaf-420	30	6	drivers	driver	NOUN
gujaf-420	30	7	of	of	ADP
gujaf-420	30	8	er	er	INTJ
gujaf-420	30	9	adoptionparticularly	adoptionparticularly	ADV
gujaf-420	30	10	in	in	ADP
gujaf-420	30	11	developing	develop	VERB
gujaf-420	30	12	economiesremain	economiesremain	NOUN
gujaf-420	30	13	unclear	unclear	ADJ
gujaf-420	30	14	.	.	PUNCT
gujaf-420	31	1	from	from	ADP
gujaf-420	31	2	a	a	DET
gujaf-420	31	3	corporate	corporate	ADJ
gujaf-420	31	4	governance	governance	NOUN
gujaf-420	31	5	perspective	perspective	NOUN
gujaf-420	31	6	,	,	PUNCT
gujaf-420	31	7	board	board	NOUN
gujaf-420	31	8	diversity	diversity	NOUN
gujaf-420	31	9	is	be	AUX
gujaf-420	31	10	considered	consider	VERB
gujaf-420	31	11	one	one	NUM
gujaf-420	31	12	of	of	ADP
gujaf-420	31	13	the	the	DET
gujaf-420	31	14	key	key	ADJ
gujaf-420	31	15	factors	factor	NOUN
gujaf-420	31	16	that	that	PRON
gujaf-420	31	17	can	can	AUX
gujaf-420	31	18	promote	promote	VERB
gujaf-420	31	19	environmental	environmental	ADJ
gujaf-420	31	20	stewardship	stewardship	NOUN
gujaf-420	31	21	.	.	PUNCT
gujaf-420	32	1	a	a	DET
gujaf-420	32	2	diverse	diverse	ADJ
gujaf-420	32	3	board	board	NOUN
gujaf-420	32	4	combines	combine	VERB
gujaf-420	32	5	varied	varied	ADJ
gujaf-420	32	6	skills	skill	NOUN
gujaf-420	32	7	,	,	PUNCT
gujaf-420	32	8	experiences	experience	NOUN
gujaf-420	32	9	,	,	PUNCT
gujaf-420	32	10	and	and	CCONJ
gujaf-420	32	11	perspectives	perspective	NOUN
gujaf-420	32	12	that	that	PRON
gujaf-420	32	13	enhance	enhance	VERB
gujaf-420	32	14	decision	decision	NOUN
gujaf-420	32	15	-	-	PUNCT
gujaf-420	32	16	making	making	NOUN
gujaf-420	32	17	and	and	CCONJ
gujaf-420	32	18	strategic	strategic	ADJ
gujaf-420	32	19	direction	direction	NOUN
gujaf-420	32	20	(	(	PUNCT
gujaf-420	32	21	mgbame	mgbame	NOUN
gujaf-420	32	22	&	&	CCONJ
gujaf-420	32	23	mgbame	mgbame	PROPN
gujaf-420	32	24	,	,	PUNCT
gujaf-420	32	25	2018	2018	NUM
gujaf-420	32	26	;	;	PUNCT
gujaf-420	32	27	jonson	jonson	PROPN
gujaf-420	32	28	et	et	PROPN
gujaf-420	32	29	al	al	PROPN
gujaf-420	32	30	.	.	PROPN
gujaf-420	32	31	,	,	PUNCT
gujaf-420	32	32	2020	2020	NUM
gujaf-420	32	33	;	;	PUNCT
gujaf-420	32	34	rao	rao	PROPN
gujaf-420	32	35	&	&	CCONJ
gujaf-420	32	36	tilt	tilt	PROPN
gujaf-420	32	37	,	,	PUNCT
gujaf-420	32	38	2016a	2016a	NUM
gujaf-420	32	39	)	)	PUNCT
gujaf-420	32	40	.	.	PUNCT
gujaf-420	33	1	accordingly	accordingly	ADV
gujaf-420	33	2	,	,	PUNCT
gujaf-420	33	3	more	more	ADJ
gujaf-420	33	4	companies	company	NOUN
gujaf-420	33	5	are	be	AUX
gujaf-420	33	6	adopting	adopt	VERB
gujaf-420	33	7	heterogeneous	heterogeneous	ADJ
gujaf-420	33	8	boards	board	NOUN
gujaf-420	33	9	to	to	PART
gujaf-420	33	10	improve	improve	VERB
gujaf-420	33	11	competitiveness	competitiveness	NOUN
gujaf-420	33	12	and	and	CCONJ
gujaf-420	33	13	governance	governance	NOUN
gujaf-420	33	14	outcomes	outcome	NOUN
gujaf-420	33	15	(	(	PUNCT
gujaf-420	33	16	galbreath	galbreath	NOUN
gujaf-420	33	17	,	,	PUNCT
gujaf-420	33	18	2016	2016	NUM
gujaf-420	33	19	;	;	PUNCT
gujaf-420	33	20	zhang	zhang	PROPN
gujaf-420	33	21	et	et	PROPN
gujaf-420	33	22	al	al	PROPN
gujaf-420	33	23	.	.	PROPN
gujaf-420	33	24	,	,	PUNCT
gujaf-420	33	25	2013	2013	NUM
gujaf-420	33	26	)	)	PUNCT
gujaf-420	33	27	.	.	PUNCT
gujaf-420	34	1	thus	thus	ADV
gujaf-420	34	2	,	,	PUNCT
gujaf-420	34	3	unlike	unlike	ADP
gujaf-420	34	4	extantliterature	extantliterature	NOUN
gujaf-420	34	5	that	that	PRON
gujaf-420	34	6	assessed	assess	VERB
gujaf-420	34	7	individual	individual	ADJ
gujaf-420	34	8	diversity	diversity	NOUN
gujaf-420	34	9	traits	trait	NOUN
gujaf-420	34	10	(	(	PUNCT
gujaf-420	34	11	khan	khan	PROPN
gujaf-420	34	12	et	et	PROPN
gujaf-420	34	13	al	al	PROPN
gujaf-420	34	14	.	.	PROPN
gujaf-420	34	15	,	,	PUNCT
gujaf-420	34	16	2021	2021	NUM
gujaf-420	34	17	;	;	PUNCT
gujaf-420	34	18	beji	beji	PROPN
gujaf-420	34	19	et	et	PROPN
gujaf-420	34	20	al	al	PROPN
gujaf-420	34	21	.	.	PROPN
gujaf-420	34	22	,	,	PUNCT
gujaf-420	34	23	2020	2020	NUM
gujaf-420	34	24	;	;	PUNCT
gujaf-420	34	25	yusof	yusof	PROPN
gujaf-420	34	26	et	et	PROPN
gujaf-420	34	27	al	al	PROPN
gujaf-420	34	28	.	.	PROPN
gujaf-420	34	29	,	,	PUNCT
gujaf-420	34	30	2019	2019	NUM
gujaf-420	34	31	)	)	PUNCT
gujaf-420	34	32	,	,	PUNCT
gujaf-420	34	33	this	this	DET
gujaf-420	34	34	study	study	NOUN
gujaf-420	34	35	builds	build	VERB
gujaf-420	34	36	on	on	ADP
gujaf-420	34	37	the	the	DET
gujaf-420	34	38	concept	concept	NOUN
gujaf-420	34	39	of	of	ADP
gujaf-420	34	40	diversity	diversity	NOUN
gujaf-420	34	41	-	-	PUNCT
gujaf-420	34	42	in	in	ADP
gujaf-420	34	43	-	-	PUNCT
gujaf-420	34	44	board	board	NOUN
gujaf-420	34	45	(	(	PUNCT
gujaf-420	34	46	dib	dib	NOUN
gujaf-420	34	47	)	)	PUNCT
gujaf-420	34	48	,	,	PUNCT
gujaf-420	34	49	a	a	DET
gujaf-420	34	50	composite	composite	ADJ
gujaf-420	34	51	index	index	NOUN
gujaf-420	34	52	of	of	ADP
gujaf-420	34	53	board	board	NOUN
gujaf-420	34	54	diversity	diversity	NOUN
gujaf-420	34	55	that	that	PRON
gujaf-420	34	56	captures	capture	VERB
gujaf-420	34	57	board	board	NOUN
gujaf-420	34	58	members	member	NOUN
gujaf-420	34	59	’	'	PUNCT
gujaf-420	34	60	demographic	demographic	ADJ
gujaf-420	34	61	attributes	attribute	NOUN
gujaf-420	34	62	such	such	ADJ
gujaf-420	34	63	as	as	ADP
gujaf-420	34	64	gender	gender	NOUN
gujaf-420	34	65	,	,	PUNCT
gujaf-420	34	66	age	age	NOUN
gujaf-420	34	67	,	,	PUNCT
gujaf-420	34	68	nationality	nationality	NOUN
gujaf-420	34	69	,	,	PUNCT
gujaf-420	34	70	and	and	CCONJ
gujaf-420	34	71	education	education	NOUN
gujaf-420	34	72	(	(	PUNCT
gujaf-420	34	73	hafsi	hafsi	PROPN
gujaf-420	34	74	&	&	CCONJ
gujaf-420	34	75	turgut	turgut	PROPN
gujaf-420	34	76	,	,	PUNCT
gujaf-420	34	77	2013	2013	NUM
gujaf-420	34	78	;	;	PUNCT
gujaf-420	34	79	baalouch	baalouch	NOUN
gujaf-420	34	80	et	et	PROPN
gujaf-420	34	81	al	al	PROPN
gujaf-420	34	82	.	.	PROPN
gujaf-420	34	83	,	,	PUNCT
gujaf-420	34	84	2019).it	2019).it	NOUN
gujaf-420	34	85	is	be	AUX
gujaf-420	34	86	expected	expect	VERB
gujaf-420	34	87	that	that	SCONJ
gujaf-420	34	88	the	the	DET
gujaf-420	34	89	composite	composite	ADJ
gujaf-420	34	90	index	index	NOUN
gujaf-420	34	91	like	like	ADP
gujaf-420	34	92	dib	dib	PROPN
gujaf-420	34	93	would	would	AUX
gujaf-420	34	94	give	give	VERB
gujaf-420	34	95	a	a	DET
gujaf-420	34	96	comprehensive	comprehensive	ADJ
gujaf-420	34	97	picture	picture	NOUN
gujaf-420	34	98	of	of	ADP
gujaf-420	34	99	their	their	PRON
gujaf-420	34	100	simultaneous	simultaneous	ADJ
gujaf-420	34	101	influence	influence	NOUN
gujaf-420	34	102	on	on	ADP
gujaf-420	34	103	various	various	ADJ
gujaf-420	34	104	organisational	organisational	ADJ
gujaf-420	34	105	outcomes	outcome	NOUN
gujaf-420	34	106	such	such	ADJ
gujaf-420	34	107	as	as	ADP
gujaf-420	34	108	er	er	INTJ
gujaf-420	34	109	practices.based	practices.base	VERB
gujaf-420	34	110	on	on	ADP
gujaf-420	34	111	the	the	DET
gujaf-420	34	112	foregoing	foregoing	NOUN
gujaf-420	34	113	,	,	PUNCT
gujaf-420	34	114	this	this	DET
gujaf-420	34	115	study	study	NOUN
gujaf-420	34	116	seeks	seek	VERB
gujaf-420	34	117	to	to	PART
gujaf-420	34	118	examine	examine	VERB
gujaf-420	34	119	the	the	DET
gujaf-420	34	120	influence	influence	NOUN
gujaf-420	34	121	of	of	ADP
gujaf-420	34	122	dibon	dibon	VERB
gujaf-420	34	123	the	the	DET
gujaf-420	34	124	environmental	environmental	ADJ
gujaf-420	34	125	disclosure	disclosure	NOUN
gujaf-420	34	126	practices	practice	NOUN
gujaf-420	34	127	of	of	ADP
gujaf-420	34	128	listed	list	VERB
gujaf-420	34	129	manufacturing	manufacturing	NOUN
gujaf-420	34	130	companies	company	NOUN
gujaf-420	34	131	in	in	ADP
gujaf-420	34	132	nigeria	nigeria	PROPN
gujaf-420	34	133	.	.	PUNCT
gujaf-420	35	1	gusau	gusau	PROPN
gujaf-420	35	2	journal	journal	PROPN
gujaf-420	35	3	of	of	ADP
gujaf-420	35	4	accounting	accounting	NOUN
gujaf-420	35	5	and	and	CCONJ
gujaf-420	35	6	finance	finance	NOUN
gujaf-420	35	7	,	,	PUNCT
gujaf-420	35	8	vol.6	vol.6	PROPN
gujaf-420	35	9	,	,	PUNCT
gujaf-420	35	10	issue	issue	NOUN
gujaf-420	35	11	2	2	NUM
gujaf-420	35	12	,	,	PUNCT
gujaf-420	35	13	april	april	PROPN
gujaf-420	35	14	,	,	PUNCT
gujaf-420	35	15	2025	2025	NUM
gujaf-420	35	16	124	124	NUM
gujaf-420	35	17	in	in	ADP
gujaf-420	35	18	addition	addition	NOUN
gujaf-420	35	19	,	,	PUNCT
gujaf-420	35	20	audit	audit	NOUN
gujaf-420	35	21	committee	committee	NOUN
gujaf-420	35	22	(	(	PUNCT
gujaf-420	35	23	ac)is	ac)is	X
gujaf-420	35	24	introduced	introduce	VERB
gujaf-420	35	25	as	as	ADP
gujaf-420	35	26	a	a	DET
gujaf-420	35	27	moderating	moderate	VERB
gujaf-420	35	28	variable	variable	NOUN
gujaf-420	35	29	.	.	PUNCT
gujaf-420	36	1	the	the	DET
gujaf-420	36	2	role	role	NOUN
gujaf-420	36	3	of	of	ADP
gujaf-420	36	4	ac	ac	PROPN
gujaf-420	36	5	in	in	ADP
gujaf-420	36	6	this	this	DET
gujaf-420	36	7	study	study	NOUN
gujaf-420	36	8	is	be	AUX
gujaf-420	36	9	justify	justify	VERB
gujaf-420	36	10	because	because	SCONJ
gujaf-420	36	11	it	it	PRON
gujaf-420	36	12	can	can	AUX
gujaf-420	36	13	affect	affect	VERB
gujaf-420	36	14	how	how	SCONJ
gujaf-420	36	15	strong	strong	ADJ
gujaf-420	36	16	or	or	CCONJ
gujaf-420	36	17	in	in	ADP
gujaf-420	36	18	what	what	DET
gujaf-420	36	19	direction	direction	NOUN
gujaf-420	36	20	the	the	DET
gujaf-420	36	21	relationship	relationship	NOUN
gujaf-420	36	22	between	between	ADP
gujaf-420	36	23	dib	dib	PROPN
gujaf-420	36	24	and	and	CCONJ
gujaf-420	36	25	er	er	INTJ
gujaf-420	36	26	goes	go	VERB
gujaf-420	36	27	.	.	PUNCT
gujaf-420	37	1	as	as	SCONJ
gujaf-420	37	2	outlined	outline	VERB
gujaf-420	37	3	in	in	ADP
gujaf-420	37	4	section	section	NOUN
gujaf-420	37	5	11.4(1	11.4(1	NUM
gujaf-420	37	6	)	)	PUNCT
gujaf-420	37	7	of	of	ADP
gujaf-420	37	8	the	the	DET
gujaf-420	37	9	nigerian	nigerian	ADJ
gujaf-420	37	10	corporate	corporate	ADJ
gujaf-420	37	11	governance	governance	NOUN
gujaf-420	37	12	code	code	NOUN
gujaf-420	37	13	(	(	PUNCT
gujaf-420	37	14	2018	2018	NUM
gujaf-420	37	15	)	)	PUNCT
gujaf-420	37	16	,	,	PUNCT
gujaf-420	37	17	every	every	DET
gujaf-420	37	18	company	company	NOUN
gujaf-420	37	19	is	be	AUX
gujaf-420	37	20	required	require	VERB
gujaf-420	37	21	to	to	PART
gujaf-420	37	22	set	set	VERB
gujaf-420	37	23	up	up	ADP
gujaf-420	37	24	an	an	DET
gujaf-420	37	25	audit	audit	NOUN
gujaf-420	37	26	committee	committee	NOUN
gujaf-420	37	27	that	that	PRON
gujaf-420	37	28	takes	take	VERB
gujaf-420	37	29	charge	charge	NOUN
gujaf-420	37	30	of	of	ADP
gujaf-420	37	31	audit	audit	NOUN
gujaf-420	37	32	-	-	PUNCT
gujaf-420	37	33	related	relate	VERB
gujaf-420	37	34	tasks	task	NOUN
gujaf-420	37	35	.	.	PUNCT
gujaf-420	38	1	these	these	DET
gujaf-420	38	2	tasks	task	NOUN
gujaf-420	38	3	include	include	VERB
gujaf-420	38	4	reviewing	review	VERB
gujaf-420	38	5	accounting	accounting	NOUN
gujaf-420	38	6	policies	policy	NOUN
gujaf-420	38	7	,	,	PUNCT
gujaf-420	38	8	evaluating	evaluate	VERB
gujaf-420	38	9	internal	internal	ADJ
gujaf-420	38	10	control	control	NOUN
gujaf-420	38	11	systems	system	NOUN
gujaf-420	38	12	,	,	PUNCT
gujaf-420	38	13	and	and	CCONJ
gujaf-420	38	14	making	make	VERB
gujaf-420	38	15	sure	sure	ADJ
gujaf-420	38	16	that	that	SCONJ
gujaf-420	38	17	external	external	ADJ
gujaf-420	38	18	reporting	reporting	NOUN
gujaf-420	38	19	requirements	requirement	NOUN
gujaf-420	38	20	are	be	AUX
gujaf-420	38	21	met	meet	VERB
gujaf-420	38	22	(	(	PUNCT
gujaf-420	38	23	putri	putri	PROPN
gujaf-420	38	24	et	et	PROPN
gujaf-420	38	25	al	al	PROPN
gujaf-420	38	26	.	.	PROPN
gujaf-420	38	27	,	,	PUNCT
gujaf-420	38	28	2017	2017	NUM
gujaf-420	38	29	)	)	PUNCT
gujaf-420	38	30	.	.	PUNCT
gujaf-420	39	1	given	give	VERB
gujaf-420	39	2	its	its	PRON
gujaf-420	39	3	oversight	oversight	NOUN
gujaf-420	39	4	responsibilities	responsibility	NOUN
gujaf-420	39	5	for	for	ADP
gujaf-420	39	6	both	both	CCONJ
gujaf-420	39	7	financial	financial	ADJ
gujaf-420	39	8	and	and	CCONJ
gujaf-420	39	9	non	non	ADJ
gujaf-420	39	10	-	-	ADJ
gujaf-420	39	11	financial	financial	ADJ
gujaf-420	39	12	disclosures	disclosure	NOUN
gujaf-420	39	13	,	,	PUNCT
gujaf-420	39	14	including	include	VERB
gujaf-420	39	15	environmental	environmental	ADJ
gujaf-420	39	16	reports	report	NOUN
gujaf-420	39	17	,	,	PUNCT
gujaf-420	39	18	the	the	DET
gujaf-420	39	19	audit	audit	NOUN
gujaf-420	39	20	committee	committee	NOUN
gujaf-420	39	21	can	can	AUX
gujaf-420	39	22	have	have	VERB
gujaf-420	39	23	a	a	DET
gujaf-420	39	24	significant	significant	ADJ
gujaf-420	39	25	influence	influence	NOUN
gujaf-420	39	26	on	on	ADP
gujaf-420	39	27	the	the	DET
gujaf-420	39	28	quality	quality	NOUN
gujaf-420	39	29	and	and	CCONJ
gujaf-420	39	30	scope	scope	NOUN
gujaf-420	39	31	of	of	ADP
gujaf-420	39	32	er	er	INTJ
gujaf-420	39	33	(	(	PUNCT
gujaf-420	39	34	ghassan	ghassan	PROPN
gujaf-420	39	35	et	et	PROPN
gujaf-420	39	36	al	al	PROPN
gujaf-420	39	37	.	.	PROPN
gujaf-420	39	38	,	,	PUNCT
gujaf-420	39	39	2020	2020	NUM
gujaf-420	39	40	)	)	PUNCT
gujaf-420	39	41	.	.	PUNCT
gujaf-420	40	1	therefore	therefore	ADV
gujaf-420	40	2	,	,	PUNCT
gujaf-420	40	3	understanding	understand	VERB
gujaf-420	40	4	its	its	PRON
gujaf-420	40	5	moderating	moderate	VERB
gujaf-420	40	6	role	role	NOUN
gujaf-420	40	7	is	be	AUX
gujaf-420	40	8	crucial	crucial	ADJ
gujaf-420	40	9	for	for	ADP
gujaf-420	40	10	grasping	grasp	VERB
gujaf-420	40	11	how	how	SCONJ
gujaf-420	40	12	governance	governance	NOUN
gujaf-420	40	13	structures	structure	NOUN
gujaf-420	40	14	impact	impact	VERB
gujaf-420	40	15	corporate	corporate	ADJ
gujaf-420	40	16	environmental	environmental	ADJ
gujaf-420	40	17	accountability	accountability	NOUN
gujaf-420	40	18	.	.	PUNCT
gujaf-420	41	1	consequent	consequent	ADJ
gujaf-420	41	2	upon	upon	SCONJ
gujaf-420	41	3	,	,	PUNCT
gujaf-420	41	4	the	the	DET
gujaf-420	41	5	motivation	motivation	NOUN
gujaf-420	41	6	for	for	ADP
gujaf-420	41	7	this	this	DET
gujaf-420	41	8	study	study	NOUN
gujaf-420	41	9	stems	stem	VERB
gujaf-420	41	10	from	from	ADP
gujaf-420	41	11	rising	rise	VERB
gujaf-420	41	12	stakeholder	stakeholder	NOUN
gujaf-420	41	13	concerns	concern	NOUN
gujaf-420	41	14	over	over	ADP
gujaf-420	41	15	the	the	DET
gujaf-420	41	16	environmental	environmental	ADJ
gujaf-420	41	17	impacts	impact	NOUN
gujaf-420	41	18	of	of	ADP
gujaf-420	41	19	industrial	industrial	ADJ
gujaf-420	41	20	activities	activity	NOUN
gujaf-420	41	21	such	such	ADJ
gujaf-420	41	22	as	as	ADP
gujaf-420	41	23	oil	oil	NOUN
gujaf-420	41	24	exploration	exploration	NOUN
gujaf-420	41	25	,	,	PUNCT
gujaf-420	41	26	gas	gas	NOUN
gujaf-420	41	27	flaring	flaring	NOUN
gujaf-420	41	28	,	,	PUNCT
gujaf-420	41	29	mining	mining	NOUN
gujaf-420	41	30	,	,	PUNCT
gujaf-420	41	31	and	and	CCONJ
gujaf-420	41	32	especially	especially	ADV
gujaf-420	41	33	manufacturing	manufacturing	NOUN
gujaf-420	41	34	.	.	PUNCT
gujaf-420	42	1	furthermore	furthermore	ADV
gujaf-420	42	2	,	,	PUNCT
gujaf-420	42	3	most	most	ADJ
gujaf-420	42	4	existing	exist	VERB
gujaf-420	42	5	studies	study	NOUN
gujaf-420	42	6	on	on	ADP
gujaf-420	42	7	dib	dib	PROPN
gujaf-420	42	8	and	and	CCONJ
gujaf-420	42	9	er	er	INTJ
gujaf-420	42	10	have	have	AUX
gujaf-420	42	11	been	be	AUX
gujaf-420	42	12	conducted	conduct	VERB
gujaf-420	42	13	outside	outside	ADP
gujaf-420	42	14	nigeria	nigeria	PROPN
gujaf-420	42	15	(	(	PUNCT
gujaf-420	42	16	hafsi	hafsi	PROPN
gujaf-420	42	17	&	&	CCONJ
gujaf-420	42	18	turgut	turgut	PROPN
gujaf-420	42	19	,	,	PUNCT
gujaf-420	42	20	2013	2013	NUM
gujaf-420	42	21	;	;	PUNCT
gujaf-420	42	22	hoang	hoang	PROPN
gujaf-420	42	23	,	,	PUNCT
gujaf-420	42	24	2016	2016	NUM
gujaf-420	42	25	,	,	PUNCT
gujaf-420	42	26	2018	2018	NUM
gujaf-420	42	27	)	)	PUNCT
gujaf-420	42	28	.	.	PUNCT
gujaf-420	43	1	it	it	PRON
gujaf-420	43	2	is	be	AUX
gujaf-420	43	3	dangerous	dangerous	ADJ
gujaf-420	43	4	to	to	PART
gujaf-420	43	5	generalised	generalise	VERB
gujaf-420	43	6	their	their	PRON
gujaf-420	43	7	findings	finding	NOUN
gujaf-420	43	8	to	to	ADP
gujaf-420	43	9	other	other	ADJ
gujaf-420	43	10	economies	economy	NOUN
gujaf-420	43	11	in	in	ADP
gujaf-420	43	12	the	the	DET
gujaf-420	43	13	world	world	NOUN
gujaf-420	43	14	due	due	ADP
gujaf-420	43	15	to	to	ADP
gujaf-420	43	16	differences	difference	NOUN
gujaf-420	43	17	in	in	ADP
gujaf-420	43	18	economic	economic	ADJ
gujaf-420	43	19	systems	system	NOUN
gujaf-420	43	20	,	,	PUNCT
gujaf-420	43	21	market	market	NOUN
gujaf-420	43	22	structure	structure	NOUN
gujaf-420	43	23	,	,	PUNCT
gujaf-420	43	24	geographical	geographical	ADJ
gujaf-420	43	25	location	location	NOUN
gujaf-420	43	26	and	and	CCONJ
gujaf-420	43	27	reporting	reporting	NOUN
gujaf-420	43	28	requirements	requirement	NOUN
gujaf-420	43	29	.	.	PUNCT
gujaf-420	44	1	also	also	ADV
gujaf-420	44	2	,	,	PUNCT
gujaf-420	44	3	past	past	ADP
gujaf-420	44	4	empirical	empirical	ADJ
gujaf-420	44	5	studies(otung	studies(otung	PROPN
gujaf-420	44	6	et	et	PROPN
gujaf-420	44	7	al	al	PROPN
gujaf-420	44	8	.	.	PROPN
gujaf-420	44	9	,	,	PUNCT
gujaf-420	44	10	2025	2025	NUM
gujaf-420	44	11	;	;	PUNCT
gujaf-420	44	12	blay	blay	PROPN
gujaf-420	44	13	et	et	PROPN
gujaf-420	44	14	al	al	PROPN
gujaf-420	44	15	.	.	PROPN
gujaf-420	44	16	,	,	PUNCT
gujaf-420	44	17	2025	2025	NUM
gujaf-420	44	18	;	;	PUNCT
gujaf-420	44	19	saka	saka	X
gujaf-420	44	20	,	,	PUNCT
gujaf-420	44	21	2024	2024	NUM
gujaf-420	44	22	,	,	PUNCT
gujaf-420	44	23	haruna	haruna	PROPN
gujaf-420	44	24	,	,	PUNCT
gujaf-420	44	25	2024	2024	NUM
gujaf-420	44	26	)	)	PUNCT
gujaf-420	44	27	were	be	AUX
gujaf-420	44	28	unable	unable	ADJ
gujaf-420	44	29	to	to	PART
gujaf-420	44	30	considered	considered	VERB
gujaf-420	44	31	the	the	DET
gujaf-420	44	32	crucial	crucial	ADJ
gujaf-420	44	33	role	role	NOUN
gujaf-420	44	34	of	of	ADP
gujaf-420	44	35	audit	audit	NOUN
gujaf-420	44	36	committee	committee	NOUN
gujaf-420	44	37	as	as	ADP
gujaf-420	44	38	a	a	DET
gujaf-420	44	39	moderating	moderate	VERB
gujaf-420	44	40	factor	factor	NOUN
gujaf-420	44	41	to	to	PART
gujaf-420	44	42	influence	influence	VERB
gujaf-420	44	43	relationships	relationship	NOUN
gujaf-420	44	44	between	between	ADP
gujaf-420	44	45	corporate	corporate	ADJ
gujaf-420	44	46	governance	governance	NOUN
gujaf-420	44	47	variables	variable	NOUN
gujaf-420	44	48	.	.	PUNCT
gujaf-420	45	1	to	to	ADP
gujaf-420	45	2	the	the	DET
gujaf-420	45	3	best	good	ADJ
gujaf-420	45	4	of	of	ADP
gujaf-420	45	5	the	the	DET
gujaf-420	45	6	research	research	NOUN
gujaf-420	45	7	knowledge	knowledge	NOUN
gujaf-420	45	8	,	,	PUNCT
gujaf-420	45	9	only	only	ADV
gujaf-420	45	10	isa	isa	PROPN
gujaf-420	45	11	and	and	CCONJ
gujaf-420	45	12	farouk	farouk	PROPN
gujaf-420	45	13	2018	2018	NUM
gujaf-420	45	14	made	make	VERB
gujaf-420	45	15	an	an	DET
gujaf-420	45	16	earliest	early	ADJ
gujaf-420	45	17	attempt	attempt	NOUN
gujaf-420	45	18	to	to	PART
gujaf-420	45	19	empirically	empirically	ADV
gujaf-420	45	20	test	test	VERB
gujaf-420	45	21	how	how	SCONJ
gujaf-420	45	22	audit	audit	NOUN
gujaf-420	45	23	committee	committee	NOUN
gujaf-420	45	24	moderates	moderate	VERB
gujaf-420	45	25	organizational	organizational	ADJ
gujaf-420	45	26	outcomes	outcome	NOUN
gujaf-420	45	27	.	.	PUNCT
gujaf-420	46	1	although	although	SCONJ
gujaf-420	46	2	,	,	PUNCT
gujaf-420	46	3	their	their	PRON
gujaf-420	46	4	studies	study	NOUN
gujaf-420	46	5	examined	examine	VERB
gujaf-420	46	6	the	the	DET
gujaf-420	46	7	influence	influence	NOUN
gujaf-420	46	8	of	of	ADP
gujaf-420	46	9	audit	audit	NOUN
gujaf-420	46	10	committee	committee	NOUN
gujaf-420	46	11	on	on	ADP
gujaf-420	46	12	the	the	DET
gujaf-420	46	13	relationship	relationship	NOUN
gujaf-420	46	14	between	between	ADP
gujaf-420	46	15	board	board	NOUN
gujaf-420	46	16	diversity	diversity	NOUN
gujaf-420	46	17	and	and	CCONJ
gujaf-420	46	18	earnings	earning	NOUN
gujaf-420	46	19	management	management	NOUN
gujaf-420	46	20	of	of	ADP
gujaf-420	46	21	deposit	deposit	NOUN
gujaf-420	46	22	money	money	NOUN
gujaf-420	46	23	banks	bank	NOUN
gujaf-420	46	24	in	in	ADP
gujaf-420	46	25	nigeria	nigeria	PROPN
gujaf-420	46	26	.	.	PUNCT
gujaf-420	47	1	the	the	DET
gujaf-420	47	2	author	author	NOUN
gujaf-420	47	3	’s	’s	PART
gujaf-420	47	4	domain	domain	NOUN
gujaf-420	47	5	is	be	AUX
gujaf-420	47	6	different	different	ADJ
gujaf-420	47	7	from	from	ADP
gujaf-420	47	8	this	this	DET
gujaf-420	47	9	study	study	NOUN
gujaf-420	47	10	which	which	PRON
gujaf-420	47	11	is	be	AUX
gujaf-420	47	12	manufacturing	manufacture	VERB
gujaf-420	47	13	firms	firm	NOUN
gujaf-420	47	14	.	.	PUNCT
gujaf-420	48	1	this	this	PRON
gujaf-420	48	2	has	have	AUX
gujaf-420	48	3	significantly	significantly	ADV
gujaf-420	48	4	thrown	throw	VERB
gujaf-420	48	5	up	up	ADP
gujaf-420	48	6	a	a	DET
gujaf-420	48	7	gap	gap	NOUN
gujaf-420	48	8	to	to	PART
gujaf-420	48	9	be	be	AUX
gujaf-420	48	10	filled	fill	VERB
gujaf-420	48	11	by	by	ADP
gujaf-420	48	12	this	this	DET
gujaf-420	48	13	paper	paper	NOUN
gujaf-420	48	14	because	because	SCONJ
gujaf-420	48	15	,	,	PUNCT
gujaf-420	48	16	manufacturing	manufacturing	NOUN
gujaf-420	48	17	sector	sector	NOUN
gujaf-420	48	18	is	be	AUX
gujaf-420	48	19	particularly	particularly	ADV
gujaf-420	48	20	important	important	ADJ
gujaf-420	48	21	due	due	ADP
gujaf-420	48	22	to	to	ADP
gujaf-420	48	23	its	its	PRON
gujaf-420	48	24	substantial	substantial	ADJ
gujaf-420	48	25	environmental	environmental	ADJ
gujaf-420	48	26	footprint	footprint	NOUN
gujaf-420	48	27	involving	involve	VERB
gujaf-420	48	28	pollution	pollution	NOUN
gujaf-420	48	29	and	and	CCONJ
gujaf-420	48	30	hazardous	hazardous	ADJ
gujaf-420	48	31	waste	waste	NOUN
gujaf-420	48	32	.	.	PUNCT
gujaf-420	49	1	again	again	ADV
gujaf-420	49	2	,	,	PUNCT
gujaf-420	49	3	the	the	DET
gujaf-420	49	4	inadequacy	inadequacy	NOUN
gujaf-420	49	5	of	of	ADP
gujaf-420	49	6	corporate	corporate	ADJ
gujaf-420	49	7	governance	governance	NOUN
gujaf-420	49	8	culture	culture	NOUN
gujaf-420	49	9	to	to	PART
gujaf-420	49	10	effectively	effectively	ADV
gujaf-420	49	11	address	address	VERB
gujaf-420	49	12	the	the	DET
gujaf-420	49	13	concerns	concern	NOUN
gujaf-420	49	14	of	of	ADP
gujaf-420	49	15	stakeholders	stakeholder	NOUN
gujaf-420	49	16	especially	especially	ADV
gujaf-420	49	17	the	the	DET
gujaf-420	49	18	inability	inability	NOUN
gujaf-420	49	19	of	of	ADP
gujaf-420	49	20	corporate	corporate	ADJ
gujaf-420	49	21	organization	organization	NOUN
gujaf-420	49	22	to	to	PART
gujaf-420	49	23	meeting	meet	VERB
gujaf-420	49	24	the	the	DET
gujaf-420	49	25	needs	need	NOUN
gujaf-420	49	26	of	of	ADP
gujaf-420	49	27	the	the	DET
gujaf-420	49	28	current	current	ADJ
gujaf-420	49	29	generation	generation	NOUN
gujaf-420	49	30	without	without	ADP
gujaf-420	49	31	compromising	compromise	VERB
gujaf-420	49	32	the	the	DET
gujaf-420	49	33	ability	ability	NOUN
gujaf-420	49	34	of	of	ADP
gujaf-420	49	35	future	future	ADJ
gujaf-420	49	36	generations	generation	NOUN
gujaf-420	49	37	has	have	AUX
gujaf-420	49	38	provided	provide	VERB
gujaf-420	49	39	additional	additional	ADJ
gujaf-420	49	40	justification	justification	NOUN
gujaf-420	49	41	for	for	ADP
gujaf-420	49	42	this	this	DET
gujaf-420	49	43	study	study	NOUN
gujaf-420	49	44	.	.	PUNCT
gujaf-420	50	1	thus	thus	ADV
gujaf-420	50	2	,	,	PUNCT
gujaf-420	50	3	the	the	DET
gujaf-420	50	4	main	main	ADJ
gujaf-420	50	5	objective	objective	NOUN
gujaf-420	50	6	of	of	ADP
gujaf-420	50	7	the	the	DET
gujaf-420	50	8	study	study	NOUN
gujaf-420	50	9	is	be	AUX
gujaf-420	50	10	to	to	PART
gujaf-420	50	11	examine	examine	VERB
gujaf-420	50	12	how	how	SCONJ
gujaf-420	50	13	the	the	DET
gujaf-420	50	14	audit	audit	NOUN
gujaf-420	50	15	committee	committee	NOUN
gujaf-420	50	16	moderates	moderate	VERB
gujaf-420	50	17	the	the	DET
gujaf-420	50	18	relationship	relationship	NOUN
gujaf-420	50	19	between	between	ADP
gujaf-420	50	20	dib	dib	PROPN
gujaf-420	50	21	and	and	CCONJ
gujaf-420	50	22	er	er	INTJ
gujaf-420	50	23	of	of	ADP
gujaf-420	50	24	listed	list	VERB
gujaf-420	50	25	manufacturing	manufacturing	NOUN
gujaf-420	50	26	firms	firm	NOUN
gujaf-420	50	27	in	in	ADP
gujaf-420	50	28	nigeria	nigeria	PROPN
gujaf-420	50	29	.	.	PUNCT
gujaf-420	51	1	other	other	ADJ
gujaf-420	51	2	specific	specific	ADJ
gujaf-420	51	3	objectives	objective	NOUN
gujaf-420	51	4	include	include	VERB
gujaf-420	51	5	to	to	PART
gujaf-420	51	6	:	:	PUNCT
gujaf-420	51	7	i.	i.	NOUN
gujaf-420	51	8	determines	determine	VERB
gujaf-420	51	9	effect	effect	NOUN
gujaf-420	51	10	of	of	ADP
gujaf-420	51	11	dib	dib	PROPN
gujaf-420	51	12	on	on	ADP
gujaf-420	51	13	er	er	INTJ
gujaf-420	51	14	practice	practice	NOUN
gujaf-420	51	15	of	of	ADP
gujaf-420	51	16	listed	list	VERB
gujaf-420	51	17	manufacturing	manufacturing	NOUN
gujaf-420	51	18	companies	company	NOUN
gujaf-420	51	19	in	in	ADP
gujaf-420	51	20	nigeria	nigeria	PROPN
gujaf-420	51	21	ii	ii	PROPN
gujaf-420	51	22	.	.	PROPN
gujaf-420	51	23	explores	explore	VERB
gujaf-420	51	24	the	the	DET
gujaf-420	51	25	influence	influence	NOUN
gujaf-420	51	26	of	of	ADP
gujaf-420	51	27	audit	audit	NOUN
gujaf-420	51	28	committee	committee	NOUN
gujaf-420	51	29	on	on	ADP
gujaf-420	51	30	er	er	INTJ
gujaf-420	51	31	practice	practice	NOUN
gujaf-420	51	32	of	of	ADP
gujaf-420	51	33	listed	list	VERB
gujaf-420	51	34	manufacturing	manufacturing	NOUN
gujaf-420	51	35	companies	company	NOUN
gujaf-420	51	36	in	in	ADP
gujaf-420	51	37	nigeria	nigeria	PROPN
gujaf-420	51	38	.	.	PUNCT
gujaf-420	52	1	iii	iii	X
gujaf-420	52	2	.	.	PROPN
gujaf-420	52	3	investigate	investigate	VERB
gujaf-420	52	4	whether	whether	SCONJ
gujaf-420	52	5	audit	audit	NOUN
gujaf-420	52	6	committee	committee	NOUN
gujaf-420	52	7	moderates	moderate	VERB
gujaf-420	52	8	the	the	DET
gujaf-420	52	9	relationship	relationship	NOUN
gujaf-420	52	10	between	between	ADP
gujaf-420	52	11	dib	dib	PROPN
gujaf-420	52	12	and	and	CCONJ
gujaf-420	52	13	er	er	INTJ
gujaf-420	52	14	of	of	ADP
gujaf-420	52	15	listed	list	VERB
gujaf-420	52	16	manufacturing	manufacturing	NOUN
gujaf-420	52	17	companies	company	NOUN
gujaf-420	52	18	in	in	ADP
gujaf-420	52	19	nigeria	nigeria	PROPN
gujaf-420	52	20	.	.	PUNCT
gujaf-420	53	1	thus	thus	ADV
gujaf-420	53	2	,	,	PUNCT
gujaf-420	53	3	the	the	DET
gujaf-420	53	4	study	study	NOUN
gujaf-420	53	5	hypothesized	hypothesize	VERB
gujaf-420	53	6	that	that	SCONJ
gujaf-420	53	7	:	:	PUNCT
gujaf-420	53	8	gusau	gusau	ADJ
gujaf-420	53	9	journal	journal	NOUN
gujaf-420	53	10	of	of	ADP
gujaf-420	53	11	accounting	accounting	NOUN
gujaf-420	53	12	and	and	CCONJ
gujaf-420	53	13	finance	finance	NOUN
gujaf-420	53	14	,	,	PUNCT
gujaf-420	53	15	vol.6	vol.6	PROPN
gujaf-420	53	16	,	,	PUNCT
gujaf-420	53	17	issue	issue	NOUN
gujaf-420	53	18	2	2	NUM
gujaf-420	53	19	,	,	PUNCT
gujaf-420	53	20	april	april	PROPN
gujaf-420	53	21	,	,	PUNCT
gujaf-420	53	22	2025	2025	NUM
gujaf-420	53	23	125	125	NUM
gujaf-420	53	24	h01	h01	NOUN
gujaf-420	53	25	:	:	PUNCT
gujaf-420	53	26	dib	dib	PROPN
gujaf-420	53	27	has	have	VERB
gujaf-420	53	28	no	no	DET
gujaf-420	53	29	significant	significant	ADJ
gujaf-420	53	30	effect	effect	NOUN
gujaf-420	53	31	on	on	ADP
gujaf-420	53	32	er	er	INTJ
gujaf-420	53	33	practice	practice	NOUN
gujaf-420	53	34	of	of	ADP
gujaf-420	53	35	listed	list	VERB
gujaf-420	53	36	manufacturing	manufacturing	NOUN
gujaf-420	53	37	companies	company	NOUN
gujaf-420	53	38	in	in	ADP
gujaf-420	53	39	nigeria	nigeria	PROPN
gujaf-420	53	40	.	.	PUNCT
gujaf-420	54	1	h02	h02	PROPN
gujaf-420	54	2	:	:	PUNCT
gujaf-420	54	3	ac	ac	PROPN
gujaf-420	54	4	has	have	VERB
gujaf-420	54	5	no	no	DET
gujaf-420	54	6	significant	significant	ADJ
gujaf-420	54	7	effect	effect	NOUN
gujaf-420	54	8	on	on	ADP
gujaf-420	54	9	er	er	INTJ
gujaf-420	54	10	of	of	ADP
gujaf-420	54	11	listed	list	VERB
gujaf-420	54	12	manufacturing	manufacturing	NOUN
gujaf-420	54	13	companies	company	NOUN
gujaf-420	54	14	in	in	ADP
gujaf-420	54	15	nigeria	nigeria	PROPN
gujaf-420	54	16	.	.	PUNCT
gujaf-420	55	1	h03	h03	PROPN
gujaf-420	55	2	:	:	PUNCT
gujaf-420	55	3	ac	ac	PROPN
gujaf-420	55	4	does	do	AUX
gujaf-420	55	5	not	not	PART
gujaf-420	55	6	significantly	significantly	ADV
gujaf-420	55	7	moderate	moderate	VERB
gujaf-420	55	8	the	the	DET
gujaf-420	55	9	relationship	relationship	NOUN
gujaf-420	55	10	between	between	ADP
gujaf-420	55	11	dib	dib	PROPN
gujaf-420	55	12	and	and	CCONJ
gujaf-420	55	13	er	er	INTJ
gujaf-420	55	14	of	of	ADP
gujaf-420	55	15	listed	list	VERB
gujaf-420	55	16	manufacturing	manufacturing	NOUN
gujaf-420	55	17	companies	company	NOUN
gujaf-420	55	18	in	in	ADP
gujaf-420	55	19	nigeria	nigeria	PROPN
gujaf-420	55	20	.	.	PUNCT
gujaf-420	56	1	this	this	DET
gujaf-420	56	2	study	study	NOUN
gujaf-420	56	3	,	,	PUNCT
gujaf-420	56	4	spanning	span	VERB
gujaf-420	56	5	2006	2006	NUM
gujaf-420	56	6	-2023	-2023	PROPN
gujaf-420	56	7	,	,	PUNCT
gujaf-420	56	8	focused	focus	VERB
gujaf-420	56	9	on	on	ADP
gujaf-420	56	10	pollution	pollution	NOUN
gujaf-420	56	11	potential	potential	NOUN
gujaf-420	56	12	in	in	ADP
gujaf-420	56	13	nigerian	nigerian	ADJ
gujaf-420	56	14	manufacturing	manufacturing	NOUN
gujaf-420	56	15	companies	company	NOUN
gujaf-420	56	16	using	use	VERB
gujaf-420	56	17	iso	iso	PROPN
gujaf-420	56	18	14031	14031	NUM
gujaf-420	56	19	checklists	checklist	NOUN
gujaf-420	56	20	for	for	ADP
gujaf-420	56	21	standardized	standardized	ADJ
gujaf-420	56	22	reporting	reporting	NOUN
gujaf-420	56	23	across	across	ADP
gujaf-420	56	24	companies	company	NOUN
gujaf-420	56	25	of	of	ADP
gujaf-420	56	26	varying	vary	VERB
gujaf-420	56	27	sizes	size	NOUN
gujaf-420	56	28	.	.	PUNCT
gujaf-420	57	1	the	the	DET
gujaf-420	57	2	findings	finding	NOUN
gujaf-420	57	3	offer	offer	VERB
gujaf-420	57	4	policy	policy	NOUN
gujaf-420	57	5	insights	insight	NOUN
gujaf-420	57	6	for	for	ADP
gujaf-420	57	7	regulators	regulator	NOUN
gujaf-420	57	8	,	,	PUNCT
gujaf-420	57	9	promote	promote	VERB
gujaf-420	57	10	corporate	corporate	ADJ
gujaf-420	57	11	transparency	transparency	NOUN
gujaf-420	57	12	,	,	PUNCT
gujaf-420	57	13	and	and	CCONJ
gujaf-420	57	14	guide	guide	VERB
gujaf-420	57	15	companies	company	NOUN
gujaf-420	57	16	in	in	ADP
gujaf-420	57	17	effective	effective	ADJ
gujaf-420	57	18	environmental	environmental	ADJ
gujaf-420	57	19	management	management	NOUN
gujaf-420	57	20	and	and	CCONJ
gujaf-420	57	21	reporting	reporting	NOUN
gujaf-420	57	22	.	.	PUNCT
gujaf-420	58	1	it	it	PRON
gujaf-420	58	2	also	also	ADV
gujaf-420	58	3	enriches	enrich	VERB
gujaf-420	58	4	academic	academic	ADJ
gujaf-420	58	5	literature	literature	NOUN
gujaf-420	58	6	on	on	ADP
gujaf-420	58	7	environmental	environmental	ADJ
gujaf-420	58	8	reporting	reporting	NOUN
gujaf-420	58	9	in	in	ADP
gujaf-420	58	10	nigeria	nigeria	PROPN
gujaf-420	58	11	.	.	PUNCT
gujaf-420	59	1	the	the	DET
gujaf-420	59	2	paper	paper	NOUN
gujaf-420	59	3	is	be	AUX
gujaf-420	59	4	organized	organize	VERB
gujaf-420	59	5	into	into	ADP
gujaf-420	59	6	five	five	NUM
gujaf-420	59	7	sections	section	NOUN
gujaf-420	59	8	:	:	PUNCT
gujaf-420	59	9	literature	literature	PROPN
gujaf-420	59	10	review	review	PROPN
gujaf-420	59	11	,	,	PUNCT
gujaf-420	59	12	methodology	methodology	NOUN
gujaf-420	59	13	,	,	PUNCT
gujaf-420	59	14	analysis	analysis	NOUN
gujaf-420	59	15	,	,	PUNCT
gujaf-420	59	16	conclusion	conclusion	NOUN
gujaf-420	59	17	,	,	PUNCT
gujaf-420	59	18	and	and	CCONJ
gujaf-420	59	19	recommendations	recommendation	NOUN
gujaf-420	59	20	.	.	PUNCT
gujaf-420	60	1	2.0	2.0	NUM
gujaf-420	60	2	literature	literature	NOUN
gujaf-420	60	3	review	review	NOUN
gujaf-420	60	4	this	this	DET
gujaf-420	60	5	section	section	NOUN
gujaf-420	60	6	focused	focus	VERB
gujaf-420	60	7	on	on	ADP
gujaf-420	60	8	key	key	ADJ
gujaf-420	60	9	study	study	NOUN
gujaf-420	60	10	elements	element	NOUN
gujaf-420	60	11	such	such	ADJ
gujaf-420	60	12	as	as	ADP
gujaf-420	60	13	:	:	PUNCT
gujaf-420	60	14	er	er	INTJ
gujaf-420	60	15	,	,	PUNCT
gujaf-420	60	16	dib	dib	NOUN
gujaf-420	60	17	encompassing	encompass	VERB
gujaf-420	60	18	board	board	NOUN
gujaf-420	60	19	gender	gender	NOUN
gujaf-420	60	20	,	,	PUNCT
gujaf-420	60	21	age	age	NOUN
gujaf-420	60	22	,	,	PUNCT
gujaf-420	60	23	nationality	nationality	NOUN
gujaf-420	60	24	,	,	PUNCT
gujaf-420	60	25	and	and	CCONJ
gujaf-420	60	26	educational	educational	ADJ
gujaf-420	60	27	background	background	NOUN
gujaf-420	60	28	)	)	PUNCT
gujaf-420	60	29	,	,	PUNCT
gujaf-420	60	30	and	and	CCONJ
gujaf-420	60	31	the	the	DET
gujaf-420	60	32	audit	audit	NOUN
gujaf-420	60	33	committee	committee	NOUN
gujaf-420	60	34	.	.	PUNCT
gujaf-420	61	1	the	the	DET
gujaf-420	61	2	study	study	NOUN
gujaf-420	61	3	also	also	ADV
gujaf-420	61	4	explored	explore	VERB
gujaf-420	61	5	theoretical	theoretical	ADJ
gujaf-420	61	6	foundations	foundation	NOUN
gujaf-420	61	7	and	and	CCONJ
gujaf-420	61	8	reviewed	review	VERB
gujaf-420	61	9	empirical	empirical	ADJ
gujaf-420	61	10	studies	study	NOUN
gujaf-420	61	11	.	.	PUNCT
gujaf-420	62	1	conceptual	conceptual	ADJ
gujaf-420	62	2	framework	framework	NOUN
gujaf-420	62	3	(	(	PUNCT
gujaf-420	62	4	figure1	figure1	X
gujaf-420	62	5	)	)	PUNCT
gujaf-420	62	6	shows	show	VERB
gujaf-420	62	7	audit	audit	NOUN
gujaf-420	62	8	committee	committee	NOUN
gujaf-420	62	9	's	's	PART
gujaf-420	62	10	influence	influence	NOUN
gujaf-420	62	11	on	on	ADP
gujaf-420	62	12	dib	dib	PROPN
gujaf-420	62	13	and	and	CCONJ
gujaf-420	62	14	er	er	INTJ
gujaf-420	62	15	,	,	PUNCT
gujaf-420	62	16	considering	consider	VERB
gujaf-420	62	17	firm	firm	ADJ
gujaf-420	62	18	size	size	NOUN
gujaf-420	62	19	,	,	PUNCT
gujaf-420	62	20	age	age	NOUN
gujaf-420	62	21	,	,	PUNCT
gujaf-420	62	22	and	and	CCONJ
gujaf-420	62	23	profitability	profitability	NOUN
gujaf-420	62	24	as	as	ADP
gujaf-420	62	25	control	control	NOUN
gujaf-420	62	26	factors	factor	NOUN
gujaf-420	62	27	.	.	PUNCT
gujaf-420	63	1	moderating	moderate	VERB
gujaf-420	63	2	variable	variable	ADJ
gujaf-420	63	3	independent	independent	ADJ
gujaf-420	63	4	variables	variable	NOUN
gujaf-420	63	5	(	(	PUNCT
gujaf-420	63	6	diversity	diversity	NOUN
gujaf-420	63	7	-	-	PUNCT
gujaf-420	63	8	in	in	ADP
gujaf-420	63	9	-	-	PUNCT
gujaf-420	63	10	board	board	NOUN
gujaf-420	63	11	)	)	PUNCT
gujaf-420	63	12	dependent	dependent	ADJ
gujaf-420	63	13	variable	variable	ADJ
gujaf-420	63	14	cont	cont	NOUN
gujaf-420	63	15	control	control	NOUN
gujaf-420	63	16	variables	variable	NOUN
gujaf-420	63	17	figure	figure	VERB
gujaf-420	63	18	1	1	NUM
gujaf-420	63	19	:	:	PUNCT
gujaf-420	63	20	conceptual	conceptual	ADJ
gujaf-420	63	21	framework	framework	NOUN
gujaf-420	63	22	of	of	ADP
gujaf-420	63	23	the	the	DET
gujaf-420	63	24	study	study	NOUN
gujaf-420	63	25	source	source	NOUN
gujaf-420	63	26	:	:	PUNCT
gujaf-420	63	27	researcher	researcher	NOUN
gujaf-420	63	28	’s	’s	PART
gujaf-420	63	29	compilation	compilation	NOUN
gujaf-420	63	30	(	(	PUNCT
gujaf-420	63	31	2023	2023	NUM
gujaf-420	63	32	)	)	PUNCT
gujaf-420	63	33	.	.	PUNCT
gujaf-420	64	1	"	"	PUNCT
gujaf-420	64	2	er	er	INTJ
gujaf-420	64	3	"	"	PUNCT
gujaf-420	64	4	is	be	AUX
gujaf-420	64	5	a	a	DET
gujaf-420	64	6	broad	broad	ADJ
gujaf-420	64	7	term	term	NOUN
gujaf-420	64	8	covering	cover	VERB
gujaf-420	64	9	how	how	SCONJ
gujaf-420	64	10	organizations	organization	NOUN
gujaf-420	64	11	communicate	communicate	VERB
gujaf-420	64	12	their	their	PRON
gujaf-420	64	13	environmental	environmental	ADJ
gujaf-420	64	14	activities	activity	NOUN
gujaf-420	64	15	,	,	PUNCT
gujaf-420	64	16	encompassing	encompass	VERB
gujaf-420	64	17	disclosure	disclosure	NOUN
gujaf-420	64	18	,	,	PUNCT
gujaf-420	64	19	expenditures	expenditure	NOUN
gujaf-420	64	20	,	,	PUNCT
gujaf-420	64	21	governance	governance	NOUN
gujaf-420	64	22	,	,	PUNCT
gujaf-420	64	23	sustainability	sustainability	NOUN
gujaf-420	64	24	reporting	reporting	NOUN
gujaf-420	64	25	,	,	PUNCT
gujaf-420	64	26	and	and	CCONJ
gujaf-420	64	27	more	more	ADJ
gujaf-420	64	28	.	.	PUNCT
gujaf-420	65	1	it	it	PRON
gujaf-420	65	2	's	be	AUX
gujaf-420	65	3	an	an	DET
gujaf-420	65	4	umbrella	umbrella	NOUN
gujaf-420	65	5	term	term	NOUN
gujaf-420	65	6	in	in	ADP
gujaf-420	65	7	this	this	DET
gujaf-420	65	8	study	study	NOUN
gujaf-420	65	9	for	for	ADP
gujaf-420	65	10	conveying	convey	VERB
gujaf-420	65	11	environmental	environmental	ADJ
gujaf-420	65	12	activities	activity	NOUN
gujaf-420	65	13	to	to	PART
gujaf-420	65	14	end	end	VERB
gujaf-420	65	15	users	user	NOUN
gujaf-420	65	16	(	(	PUNCT
gujaf-420	65	17	gerged	gerge	VERB
gujaf-420	65	18	,	,	PUNCT
gujaf-420	65	19	2021	2021	NUM
gujaf-420	65	20	;	;	PUNCT
gujaf-420	65	21	ofoegbu	ofoegbu	NOUN
gujaf-420	65	22	et	et	PROPN
gujaf-420	65	23	al	al	PROPN
gujaf-420	65	24	.	.	PROPN
gujaf-420	65	25	,	,	PUNCT
gujaf-420	65	26	2018	2018	NUM
gujaf-420	65	27	)	)	PUNCT
gujaf-420	65	28	.	.	PUNCT
gujaf-420	66	1	audit	audit	NOUN
gujaf-420	66	2	committee	committee	PROPN
gujaf-420	66	3	environmental	environmental	ADJ
gujaf-420	66	4	reporting	reporting	NOUN
gujaf-420	66	5	age	age	NOUN
gujaf-420	66	6	gender	gender	NOUN
gujaf-420	66	7	nationality	nationality	NOUN
gujaf-420	66	8	education	education	NOUN
gujaf-420	66	9	firm	firm	NOUN
gujaf-420	66	10	size	size	NOUN
gujaf-420	66	11	firm	firm	NOUN
gujaf-420	66	12	age	age	NOUN
gujaf-420	66	13	profitability	profitability	NOUN
gujaf-420	66	14	gusau	gusau	ADJ
gujaf-420	66	15	journal	journal	NOUN
gujaf-420	66	16	of	of	ADP
gujaf-420	66	17	accounting	accounting	NOUN
gujaf-420	66	18	and	and	CCONJ
gujaf-420	66	19	finance	finance	NOUN
gujaf-420	66	20	,	,	PUNCT
gujaf-420	66	21	vol.6	vol.6	PROPN
gujaf-420	66	22	,	,	PUNCT
gujaf-420	66	23	issue	issue	NOUN
gujaf-420	66	24	2	2	NUM
gujaf-420	66	25	,	,	PUNCT
gujaf-420	66	26	april	april	PROPN
gujaf-420	66	27	,	,	PUNCT
gujaf-420	66	28	2025	2025	NUM
gujaf-420	66	29	126	126	NUM
gujaf-420	66	30	in	in	ADP
gujaf-420	66	31	the	the	DET
gujaf-420	66	32	context	context	NOUN
gujaf-420	66	33	of	of	ADP
gujaf-420	66	34	this	this	DET
gujaf-420	66	35	study	study	NOUN
gujaf-420	66	36	,	,	PUNCT
gujaf-420	66	37	"	"	PUNCT
gujaf-420	66	38	dib	dib	NOUN
gujaf-420	66	39	"	"	PUNCT
gujaf-420	66	40	entails	entail	VERB
gujaf-420	66	41	demographic	demographic	ADJ
gujaf-420	66	42	differences	difference	NOUN
gujaf-420	66	43	in	in	ADP
gujaf-420	66	44	a	a	DET
gujaf-420	66	45	board	board	NOUN
gujaf-420	66	46	(	(	PUNCT
gujaf-420	66	47	gender	gender	NOUN
gujaf-420	66	48	,	,	PUNCT
gujaf-420	66	49	age	age	NOUN
gujaf-420	66	50	,	,	PUNCT
gujaf-420	66	51	nationality	nationality	NOUN
gujaf-420	66	52	,	,	PUNCT
gujaf-420	66	53	education	education	NOUN
gujaf-420	66	54	)	)	PUNCT
gujaf-420	66	55	.	.	PUNCT
gujaf-420	67	1	researchers	researcher	NOUN
gujaf-420	67	2	such	such	ADJ
gujaf-420	67	3	as	as	ADP
gujaf-420	67	4	hoang	hoang	PROPN
gujaf-420	67	5	et	et	PROPN
gujaf-420	67	6	al	al	PROPN
gujaf-420	67	7	.	.	PROPN
gujaf-420	67	8	(	(	PUNCT
gujaf-420	67	9	2018	2018	NUM
gujaf-420	67	10	)	)	PUNCT
gujaf-420	67	11	;	;	PUNCT
gujaf-420	67	12	baalouch	baalouch	NOUN
gujaf-420	67	13	et	et	PROPN
gujaf-420	67	14	al	al	PROPN
gujaf-420	67	15	.	.	PROPN
gujaf-420	67	16	(	(	PUNCT
gujaf-420	67	17	2019	2019	NUM
gujaf-420	67	18	)	)	PUNCT
gujaf-420	67	19	acknowledge	acknowledge	VERB
gujaf-420	67	20	the	the	DET
gujaf-420	67	21	influence	influence	NOUN
gujaf-420	67	22	of	of	ADP
gujaf-420	67	23	these	these	DET
gujaf-420	67	24	dib	dib	NOUN
gujaf-420	67	25	attributes	attribute	VERB
gujaf-420	67	26	on	on	ADP
gujaf-420	67	27	decision	decision	NOUN
gujaf-420	67	28	-	-	PUNCT
gujaf-420	67	29	making	making	NOUN
gujaf-420	67	30	,	,	PUNCT
gujaf-420	67	31	including	include	VERB
gujaf-420	67	32	er	er	INTJ
gujaf-420	67	33	.	.	PUNCT
gujaf-420	68	1	to	to	PART
gujaf-420	68	2	gauge	gauge	VERB
gujaf-420	68	3	the	the	DET
gujaf-420	68	4	effect	effect	NOUN
gujaf-420	68	5	of	of	ADP
gujaf-420	68	6	these	these	DET
gujaf-420	68	7	attributes	attribute	NOUN
gujaf-420	68	8	on	on	ADP
gujaf-420	68	9	er	er	INTJ
gujaf-420	68	10	,	,	PUNCT
gujaf-420	68	11	they	they	PRON
gujaf-420	68	12	are	be	AUX
gujaf-420	68	13	aggregated	aggregate	VERB
gujaf-420	68	14	into	into	ADP
gujaf-420	68	15	a	a	DET
gujaf-420	68	16	dib	dib	NOUN
gujaf-420	68	17	index	index	NOUN
gujaf-420	68	18	for	for	ADP
gujaf-420	68	19	a	a	DET
gujaf-420	68	20	holistic	holistic	ADJ
gujaf-420	68	21	view	view	NOUN
gujaf-420	68	22	,	,	PUNCT
gujaf-420	68	23	diverging	diverge	VERB
gujaf-420	68	24	from	from	ADP
gujaf-420	68	25	previous	previous	ADJ
gujaf-420	68	26	studies	study	NOUN
gujaf-420	68	27	like	like	ADP
gujaf-420	68	28	beji	beji	NOUN
gujaf-420	68	29	et	et	PROPN
gujaf-420	68	30	al	al	PROPN
gujaf-420	68	31	.	.	PROPN
gujaf-420	69	1	(	(	PUNCT
gujaf-420	69	2	2020	2020	NUM
gujaf-420	69	3	)	)	PUNCT
gujaf-420	69	4	;	;	PUNCT
gujaf-420	69	5	khan	khan	PROPN
gujaf-420	69	6	et	et	PROPN
gujaf-420	69	7	al	al	PROPN
gujaf-420	69	8	.	.	PROPN
gujaf-420	70	1	(	(	PUNCT
gujaf-420	70	2	2021	2021	NUM
gujaf-420	70	3	)	)	PUNCT
gujaf-420	70	4	examining	examine	VERB
gujaf-420	70	5	attributes	attribute	NOUN
gujaf-420	70	6	individually	individually	ADV
gujaf-420	70	7	.	.	PUNCT
gujaf-420	71	1	the	the	DET
gujaf-420	71	2	dib	dib	PROPN
gujaf-420	71	3	index	index	NOUN
gujaf-420	71	4	are	be	AUX
gujaf-420	71	5	categorized	categorize	VERB
gujaf-420	71	6	into	into	ADP
gujaf-420	71	7	tercile	tercile	NOUN
gujaf-420	71	8	with	with	ADP
gujaf-420	71	9	values	value	NOUN
gujaf-420	71	10	0	0	NUM
gujaf-420	71	11	,	,	PUNCT
gujaf-420	71	12	1	1	NUM
gujaf-420	71	13	,	,	PUNCT
gujaf-420	71	14	2	2	NUM
gujaf-420	71	15	representing	represent	VERB
gujaf-420	71	16	"	"	PUNCT
gujaf-420	71	17	below	below	ADP
gujaf-420	71	18	average	average	ADJ
gujaf-420	71	19	,	,	PUNCT
gujaf-420	71	20	"	"	PUNCT
gujaf-420	71	21	"	"	PUNCT
gujaf-420	71	22	average	average	ADJ
gujaf-420	71	23	,	,	PUNCT
gujaf-420	71	24	"	"	PUNCT
gujaf-420	71	25	and	and	CCONJ
gujaf-420	71	26	"	"	PUNCT
gujaf-420	71	27	above	above	ADP
gujaf-420	71	28	average	average	ADJ
gujaf-420	71	29	"	"	PUNCT
gujaf-420	71	30	values	value	NOUN
gujaf-420	71	31	.	.	PUNCT
gujaf-420	72	1	this	this	DET
gujaf-420	72	2	methodology	methodology	NOUN
gujaf-420	72	3	allows	allow	VERB
gujaf-420	72	4	for	for	ADP
gujaf-420	72	5	comprehensive	comprehensive	ADJ
gujaf-420	72	6	assessment	assessment	NOUN
gujaf-420	72	7	of	of	ADP
gujaf-420	72	8	their	their	PRON
gujaf-420	72	9	influence	influence	NOUN
gujaf-420	72	10	on	on	ADP
gujaf-420	72	11	er	er	INTJ
gujaf-420	72	12	.	.	PUNCT
gujaf-420	72	13	subsequent	subsequent	ADJ
gujaf-420	72	14	discussion	discussion	NOUN
gujaf-420	72	15	explores	explore	VERB
gujaf-420	72	16	these	these	DET
gujaf-420	72	17	dib	dib	NOUN
gujaf-420	72	18	attributes	attribute	VERB
gujaf-420	72	19	in	in	ADP
gujaf-420	72	20	detail	detail	NOUN
gujaf-420	72	21	.	.	PUNCT
gujaf-420	73	1	the	the	DET
gujaf-420	73	2	study	study	NOUN
gujaf-420	73	3	evaluates	evaluate	VERB
gujaf-420	73	4	gender	gender	NOUN
gujaf-420	73	5	diversity	diversity	NOUN
gujaf-420	73	6	on	on	ADP
gujaf-420	73	7	corporate	corporate	ADJ
gujaf-420	73	8	boards	board	NOUN
gujaf-420	73	9	,	,	PUNCT
gujaf-420	73	10	recognizing	recognize	VERB
gujaf-420	73	11	its	its	PRON
gujaf-420	73	12	value	value	NOUN
gujaf-420	73	13	in	in	ADP
gujaf-420	73	14	introducing	introduce	VERB
gujaf-420	73	15	diversity	diversity	NOUN
gujaf-420	73	16	and	and	CCONJ
gujaf-420	73	17	broadening	broaden	VERB
gujaf-420	73	18	perspectives	perspective	NOUN
gujaf-420	73	19	,	,	PUNCT
gujaf-420	73	20	particularly	particularly	ADV
gujaf-420	73	21	in	in	ADP
gujaf-420	73	22	environmental	environmental	ADJ
gujaf-420	73	23	responsibility	responsibility	NOUN
gujaf-420	73	24	.	.	PUNCT
gujaf-420	74	1	women	woman	NOUN
gujaf-420	74	2	are	be	AUX
gujaf-420	74	3	seen	see	VERB
gujaf-420	74	4	as	as	ADP
gujaf-420	74	5	more	more	ADV
gujaf-420	74	6	environmentally	environmentally	ADV
gujaf-420	74	7	conscious	conscious	ADJ
gujaf-420	74	8	and	and	CCONJ
gujaf-420	74	9	community	community	NOUN
gujaf-420	74	10	-	-	PUNCT
gujaf-420	74	11	oriented	orient	VERB
gujaf-420	74	12	,	,	PUNCT
gujaf-420	74	13	offering	offer	VERB
gujaf-420	74	14	a	a	DET
gujaf-420	74	15	balance	balance	NOUN
gujaf-420	74	16	of	of	ADP
gujaf-420	74	17	financial	financial	ADJ
gujaf-420	74	18	and	and	CCONJ
gujaf-420	74	19	non	non	ADJ
gujaf-420	74	20	-	-	ADJ
gujaf-420	74	21	financial	financial	ADJ
gujaf-420	74	22	objectives	objective	NOUN
gujaf-420	74	23	while	while	SCONJ
gujaf-420	74	24	meeting	meet	VERB
gujaf-420	74	25	stakeholder	stakeholder	NOUN
gujaf-420	74	26	needs	need	VERB
gujaf-420	74	27	(	(	PUNCT
gujaf-420	74	28	bala	bala	NOUN
gujaf-420	74	29	et	et	PROPN
gujaf-420	74	30	al	al	PROPN
gujaf-420	74	31	.	.	PROPN
gujaf-420	74	32	,	,	PUNCT
gujaf-420	74	33	2023	2023	NUM
gujaf-420	74	34	)	)	PUNCT
gujaf-420	74	35	.	.	PUNCT
gujaf-420	75	1	this	this	DET
gujaf-420	75	2	study	study	NOUN
gujaf-420	75	3	measured	measure	VERB
gujaf-420	75	4	gender	gender	NOUN
gujaf-420	75	5	diversity	diversity	NOUN
gujaf-420	75	6	as	as	ADP
gujaf-420	75	7	the	the	DET
gujaf-420	75	8	proportion	proportion	NOUN
gujaf-420	75	9	of	of	ADP
gujaf-420	75	10	female	female	ADJ
gujaf-420	75	11	directors	director	NOUN
gujaf-420	75	12	to	to	PART
gujaf-420	75	13	total	total	ADJ
gujaf-420	75	14	number	number	NOUN
gujaf-420	75	15	of	of	ADP
gujaf-420	75	16	directors	director	NOUN
gujaf-420	75	17	(	(	PUNCT
gujaf-420	75	18	baalouch	baalouch	VERB
gujaf-420	75	19	et	et	PROPN
gujaf-420	75	20	al	al	PROPN
gujaf-420	75	21	.	.	PROPN
gujaf-420	75	22	,	,	PUNCT
gujaf-420	75	23	(	(	PUNCT
gujaf-420	75	24	2019	2019	NUM
gujaf-420	75	25	)	)	PUNCT
gujaf-420	75	26	.	.	PUNCT
gujaf-420	76	1	age	age	NOUN
gujaf-420	76	2	diversity	diversity	NOUN
gujaf-420	76	3	is	be	AUX
gujaf-420	76	4	crucial	crucial	ADJ
gujaf-420	76	5	for	for	ADP
gujaf-420	76	6	boards	board	NOUN
gujaf-420	76	7	,	,	PUNCT
gujaf-420	76	8	categorizing	categorize	VERB
gujaf-420	76	9	as	as	ADP
gujaf-420	76	10	older	old	ADJ
gujaf-420	76	11	(	(	PUNCT
gujaf-420	76	12	60	60	NUM
gujaf-420	76	13	+	+	NOUN
gujaf-420	76	14	)	)	PUNCT
gujaf-420	76	15	and	and	CCONJ
gujaf-420	76	16	younger	young	ADJ
gujaf-420	76	17	(	(	PUNCT
gujaf-420	76	18	<	<	X
gujaf-420	76	19	60	60	NUM
gujaf-420	76	20	)	)	PUNCT
gujaf-420	76	21	and	and	CCONJ
gujaf-420	76	22	is	be	AUX
gujaf-420	76	23	measured	measure	VERB
gujaf-420	76	24	as	as	ADP
gujaf-420	76	25	dummy	dummy	ADJ
gujaf-420	76	26	variable	variable	NOUN
gujaf-420	76	27	;	;	PUNCT
gujaf-420	76	28	“	"	PUNCT
gujaf-420	76	29	1	1	NUM
gujaf-420	76	30	”	"	PUNCT
gujaf-420	76	31	if	if	SCONJ
gujaf-420	76	32	the	the	DET
gujaf-420	76	33	average	average	ADJ
gujaf-420	76	34	age	age	NOUN
gujaf-420	76	35	of	of	ADP
gujaf-420	76	36	the	the	DET
gujaf-420	76	37	board	board	NOUN
gujaf-420	76	38	of	of	ADP
gujaf-420	76	39	directors	director	NOUN
gujaf-420	76	40	is	be	AUX
gujaf-420	76	41	less	less	ADJ
gujaf-420	76	42	than	than	ADP
gujaf-420	76	43	60	60	NUM
gujaf-420	76	44	years	year	NOUN
gujaf-420	76	45	and	and	CCONJ
gujaf-420	76	46	“	"	PUNCT
gujaf-420	76	47	0	0	NUM
gujaf-420	76	48	”	"	PUNCT
gujaf-420	76	49	otherwise	otherwise	ADV
gujaf-420	76	50	(	(	PUNCT
gujaf-420	76	51	abdullah	abdullah	PROPN
gujaf-420	76	52	&	&	CCONJ
gujaf-420	76	53	ku	ku	PROPN
gujaf-420	76	54	ismail	ismail	PROPN
gujaf-420	76	55	,	,	PUNCT
gujaf-420	76	56	2013	2013	NUM
gujaf-420	76	57	)	)	PUNCT
gujaf-420	76	58	.	.	PUNCT
gujaf-420	77	1	older	old	ADJ
gujaf-420	77	2	directors	director	NOUN
gujaf-420	77	3	bring	bring	VERB
gujaf-420	77	4	expertise	expertise	NOUN
gujaf-420	77	5	and	and	CCONJ
gujaf-420	77	6	maturity	maturity	NOUN
gujaf-420	77	7	,	,	PUNCT
gujaf-420	77	8	enhancing	enhance	VERB
gujaf-420	77	9	decision	decision	NOUN
gujaf-420	77	10	-	-	PUNCT
gujaf-420	77	11	making	make	VERB
gujaf-420	77	12	and	and	CCONJ
gujaf-420	77	13	environmental	environmental	ADJ
gujaf-420	77	14	reporting	reporting	NOUN
gujaf-420	77	15	.	.	PUNCT
gujaf-420	78	1	younger	young	ADJ
gujaf-420	78	2	directors	director	NOUN
gujaf-420	78	3	focus	focus	VERB
gujaf-420	78	4	more	more	ADV
gujaf-420	78	5	on	on	ADP
gujaf-420	78	6	environmental	environmental	ADJ
gujaf-420	78	7	issues	issue	NOUN
gujaf-420	78	8	and	and	CCONJ
gujaf-420	78	9	innovation	innovation	NOUN
gujaf-420	78	10	.	.	PUNCT
gujaf-420	79	1	diverse	diverse	ADJ
gujaf-420	79	2	age	age	NOUN
gujaf-420	79	3	groups	group	NOUN
gujaf-420	79	4	avoid	avoid	VERB
gujaf-420	79	5	decision	decision	NOUN
gujaf-420	79	6	bias	bias	NOUN
gujaf-420	79	7	and	and	CCONJ
gujaf-420	79	8	enrich	enrich	VERB
gujaf-420	79	9	resources	resource	NOUN
gujaf-420	79	10	to	to	PART
gujaf-420	79	11	address	address	VERB
gujaf-420	79	12	social	social	ADJ
gujaf-420	79	13	and	and	CCONJ
gujaf-420	79	14	environmental	environmental	ADJ
gujaf-420	79	15	concerns	concern	NOUN
gujaf-420	79	16	effectively	effectively	ADV
gujaf-420	79	17	(	(	PUNCT
gujaf-420	79	18	al	al	PROPN
gujaf-420	79	19	-	-	PUNCT
gujaf-420	79	20	qahtani	qahtani	PROPN
gujaf-420	79	21	&	&	CCONJ
gujaf-420	79	22	elgharbawy	elgharbawy	PROPN
gujaf-420	79	23	,	,	PUNCT
gujaf-420	79	24	2020	2020	NUM
gujaf-420	79	25	;	;	PUNCT
gujaf-420	79	26	amorelli	amorelli	PROPN
gujaf-420	79	27	&	&	CCONJ
gujaf-420	79	28	garcía	garcía	ADJ
gujaf-420	79	29	-	-	PUNCT
gujaf-420	79	30	sánchez	sánchez	NOUN
gujaf-420	79	31	,	,	PUNCT
gujaf-420	79	32	2020	2020	NUM
gujaf-420	79	33	;	;	PUNCT
gujaf-420	79	34	fernandes	fernandes	PROPN
gujaf-420	79	35	et	et	PROPN
gujaf-420	79	36	al	al	PROPN
gujaf-420	79	37	.	.	PROPN
gujaf-420	79	38	,	,	PUNCT
gujaf-420	79	39	2019	2019	NUM
gujaf-420	79	40	;	;	PUNCT
gujaf-420	79	41	jansson	jansson	PROPN
gujaf-420	79	42	et	et	PROPN
gujaf-420	79	43	al	al	PROPN
gujaf-420	79	44	.	.	PROPN
gujaf-420	79	45	,	,	PUNCT
gujaf-420	79	46	2010	2010	NUM
gujaf-420	79	47	)	)	PUNCT
gujaf-420	79	48	.	.	PUNCT
gujaf-420	80	1	board	board	NOUN
gujaf-420	80	2	nationality	nationality	NOUN
gujaf-420	80	3	is	be	AUX
gujaf-420	80	4	the	the	DET
gujaf-420	80	5	ratio	ratio	NOUN
gujaf-420	80	6	of	of	ADP
gujaf-420	80	7	foreign	foreign	ADJ
gujaf-420	80	8	board	board	NOUN
gujaf-420	80	9	members	member	NOUN
gujaf-420	80	10	to	to	PART
gujaf-420	80	11	total	total	VERB
gujaf-420	80	12	board	board	NOUN
gujaf-420	80	13	size	size	NOUN
gujaf-420	80	14	(	(	PUNCT
gujaf-420	80	15	shehata	shehata	NOUN
gujaf-420	80	16	,	,	PUNCT
gujaf-420	80	17	2013	2013	NUM
gujaf-420	80	18	)	)	PUNCT
gujaf-420	80	19	.	.	PUNCT
gujaf-420	81	1	foreign	foreign	ADJ
gujaf-420	81	2	members	member	NOUN
gujaf-420	81	3	bring	bring	VERB
gujaf-420	81	4	a	a	DET
gujaf-420	81	5	global	global	ADJ
gujaf-420	81	6	perspective	perspective	NOUN
gujaf-420	81	7	,	,	PUNCT
gujaf-420	81	8	emphasizing	emphasize	VERB
gujaf-420	81	9	long	long	ADJ
gujaf-420	81	10	-	-	PUNCT
gujaf-420	81	11	term	term	NOUN
gujaf-420	81	12	environmental	environmental	ADJ
gujaf-420	81	13	and	and	CCONJ
gujaf-420	81	14	social	social	ADJ
gujaf-420	81	15	goals	goal	NOUN
gujaf-420	81	16	.	.	PUNCT
gujaf-420	82	1	they	they	PRON
gujaf-420	82	2	offer	offer	VERB
gujaf-420	82	3	valuable	valuable	ADJ
gujaf-420	82	4	resources	resource	NOUN
gujaf-420	82	5	,	,	PUNCT
gujaf-420	82	6	networks	network	NOUN
gujaf-420	82	7	,	,	PUNCT
gujaf-420	82	8	and	and	CCONJ
gujaf-420	82	9	experiences	experience	NOUN
gujaf-420	82	10	.	.	PUNCT
gujaf-420	83	1	having	have	VERB
gujaf-420	83	2	foreign	foreign	ADJ
gujaf-420	83	3	board	board	NOUN
gujaf-420	83	4	members	member	NOUN
gujaf-420	83	5	can	can	AUX
gujaf-420	83	6	really	really	ADV
gujaf-420	83	7	boost	boost	VERB
gujaf-420	83	8	how	how	SCONJ
gujaf-420	83	9	companies	company	NOUN
gujaf-420	83	10	report	report	VERB
gujaf-420	83	11	on	on	ADP
gujaf-420	83	12	environmental	environmental	ADJ
gujaf-420	83	13	issues	issue	NOUN
gujaf-420	83	14	and	and	CCONJ
gujaf-420	83	15	stick	stick	VERB
gujaf-420	83	16	to	to	ADP
gujaf-420	83	17	corporate	corporate	ADJ
gujaf-420	83	18	governance	governance	NOUN
gujaf-420	83	19	standards	standard	NOUN
gujaf-420	83	20	(	(	PUNCT
gujaf-420	83	21	yarram	yarram	PROPN
gujaf-420	83	22	&	&	CCONJ
gujaf-420	83	23	adapa	adapa	PROPN
gujaf-420	83	24	,	,	PUNCT
gujaf-420	83	25	2021	2021	NUM
gujaf-420	83	26	)	)	PUNCT
gujaf-420	83	27	.	.	PUNCT
gujaf-420	84	1	educational	educational	ADJ
gujaf-420	84	2	background	background	NOUN
gujaf-420	84	3	diversity	diversity	NOUN
gujaf-420	84	4	among	among	ADP
gujaf-420	84	5	board	board	NOUN
gujaf-420	84	6	members	member	NOUN
gujaf-420	84	7	significantly	significantly	ADV
gujaf-420	84	8	influences	influence	VERB
gujaf-420	84	9	their	their	PRON
gujaf-420	84	10	behavior	behavior	NOUN
gujaf-420	84	11	and	and	CCONJ
gujaf-420	84	12	decision	decision	NOUN
gujaf-420	84	13	-	-	PUNCT
gujaf-420	84	14	making	make	VERB
gujaf-420	84	15	processes	process	NOUN
gujaf-420	84	16	.	.	PUNCT
gujaf-420	85	1	diverse	diverse	ADJ
gujaf-420	85	2	backgrounds	background	NOUN
gujaf-420	85	3	in	in	ADP
gujaf-420	85	4	various	various	ADJ
gujaf-420	85	5	fields	field	NOUN
gujaf-420	85	6	promote	promote	VERB
gujaf-420	85	7	environmental	environmental	ADJ
gujaf-420	85	8	disclosure	disclosure	NOUN
gujaf-420	85	9	and	and	CCONJ
gujaf-420	85	10	overall	overall	ADJ
gujaf-420	85	11	performance	performance	NOUN
gujaf-420	85	12	.	.	PUNCT
gujaf-420	86	1	specific	specific	ADJ
gujaf-420	86	2	backgrounds	background	NOUN
gujaf-420	86	3	like	like	ADP
gujaf-420	86	4	accounting	accounting	NOUN
gujaf-420	86	5	,	,	PUNCT
gujaf-420	86	6	finance	finance	NOUN
gujaf-420	86	7	,	,	PUNCT
gujaf-420	86	8	or	or	CCONJ
gujaf-420	86	9	law	law	NOUN
gujaf-420	86	10	tend	tend	VERB
gujaf-420	86	11	to	to	PART
gujaf-420	86	12	enhance	enhance	VERB
gujaf-420	86	13	environmental	environmental	ADJ
gujaf-420	86	14	information	information	NOUN
gujaf-420	86	15	disclosure	disclosure	NOUN
gujaf-420	86	16	due	due	ADP
gujaf-420	86	17	to	to	ADP
gujaf-420	86	18	their	their	PRON
gujaf-420	86	19	affinity	affinity	NOUN
gujaf-420	86	20	for	for	ADP
gujaf-420	86	21	voluntary	voluntary	ADJ
gujaf-420	86	22	environmental	environmental	ADJ
gujaf-420	86	23	programs	program	NOUN
gujaf-420	86	24	and	and	CCONJ
gujaf-420	86	25	compliance	compliance	NOUN
gujaf-420	86	26	(	(	PUNCT
gujaf-420	86	27	aifuwa	aifuwa	PROPN
gujaf-420	86	28	et	et	PROPN
gujaf-420	86	29	al	al	PROPN
gujaf-420	86	30	.	.	PROPN
gujaf-420	86	31	,	,	PUNCT
gujaf-420	86	32	2020	2020	NUM
gujaf-420	86	33	;	;	PUNCT
gujaf-420	86	34	iyakekhe	iyakekhe	VERB
gujaf-420	86	35	et	et	PROPN
gujaf-420	86	36	al	al	PROPN
gujaf-420	86	37	.	.	PROPN
gujaf-420	86	38	,	,	PUNCT
gujaf-420	86	39	2020	2020	NUM
gujaf-420	86	40	;	;	PUNCT
gujaf-420	86	41	khan	khan	PROPN
gujaf-420	86	42	et	et	PROPN
gujaf-420	86	43	al	al	PROPN
gujaf-420	86	44	.	.	PROPN
gujaf-420	86	45	,	,	PUNCT
gujaf-420	86	46	2019a	2019a	NUM
gujaf-420	86	47	)	)	PUNCT
gujaf-420	86	48	.	.	PUNCT
gujaf-420	87	1	therefore	therefore	ADV
gujaf-420	87	2	,	,	PUNCT
gujaf-420	87	3	board	board	NOUN
gujaf-420	87	4	educational	educational	ADJ
gujaf-420	87	5	background	background	NOUN
gujaf-420	87	6	(	(	PUNCT
gujaf-420	87	7	beb	beb	PROPN
gujaf-420	87	8	)	)	PUNCT
gujaf-420	87	9	is	be	AUX
gujaf-420	87	10	measured	measure	VERB
gujaf-420	87	11	as	as	ADP
gujaf-420	87	12	the	the	DET
gujaf-420	87	13	ratio	ratio	NOUN
gujaf-420	87	14	of	of	ADP
gujaf-420	87	15	bods	bod	NOUN
gujaf-420	87	16	with	with	ADP
gujaf-420	87	17	accounting	accounting	NOUN
gujaf-420	87	18	/	/	SYM
gujaf-420	87	19	finance	finance	NOUN
gujaf-420	87	20	or	or	CCONJ
gujaf-420	87	21	legal	legal	ADJ
gujaf-420	87	22	knowledge	knowledge	NOUN
gujaf-420	87	23	to	to	ADP
gujaf-420	87	24	total	total	ADJ
gujaf-420	87	25	board	board	NOUN
gujaf-420	87	26	size	size	NOUN
gujaf-420	87	27	(	(	PUNCT
gujaf-420	87	28	lewis	lewis	PROPN
gujaf-420	87	29	et	et	PROPN
gujaf-420	87	30	al	al	PROPN
gujaf-420	87	31	.	.	PROPN
gujaf-420	87	32	,	,	PUNCT
gujaf-420	87	33	2014	2014	NUM
gujaf-420	87	34	)	)	PUNCT
gujaf-420	87	35	.	.	PUNCT
gujaf-420	88	1	audit	audit	NOUN
gujaf-420	88	2	committee	committee	NOUN
gujaf-420	88	3	comprises	comprise	VERB
gujaf-420	88	4	board	board	NOUN
gujaf-420	88	5	members	member	NOUN
gujaf-420	88	6	and	and	CCONJ
gujaf-420	88	7	shareholder	shareholder	NOUN
gujaf-420	88	8	representatives	representative	NOUN
gujaf-420	88	9	(	(	PUNCT
gujaf-420	88	10	maximum	maximum	ADJ
gujaf-420	88	11	six	six	NUM
gujaf-420	88	12	members	member	NOUN
gujaf-420	88	13	)	)	PUNCT
gujaf-420	88	14	,	,	PUNCT
gujaf-420	88	15	plays	play	VERB
gujaf-420	88	16	a	a	DET
gujaf-420	88	17	crucial	crucial	ADJ
gujaf-420	88	18	role	role	NOUN
gujaf-420	88	19	in	in	ADP
gujaf-420	88	20	supervising	supervise	VERB
gujaf-420	88	21	financial	financial	ADJ
gujaf-420	88	22	and	and	CCONJ
gujaf-420	88	23	nonfinancial	nonfinancial	ADJ
gujaf-420	88	24	reporting	reporting	NOUN
gujaf-420	88	25	amidst	amidst	ADP
gujaf-420	88	26	rising	rise	VERB
gujaf-420	88	27	environmental	environmental	ADJ
gujaf-420	88	28	crises	crisis	NOUN
gujaf-420	88	29	.	.	PUNCT
gujaf-420	89	1	regulatory	regulatory	ADJ
gujaf-420	89	2	requirements	requirement	NOUN
gujaf-420	89	3	mandate	mandate	VERB
gujaf-420	89	4	its	its	PRON
gujaf-420	89	5	formation	formation	NOUN
gujaf-420	89	6	to	to	PART
gujaf-420	89	7	enhance	enhance	VERB
gujaf-420	89	8	internal	internal	ADJ
gujaf-420	89	9	control	control	NOUN
gujaf-420	89	10	and	and	CCONJ
gujaf-420	89	11	financial	financial	ADJ
gujaf-420	89	12	statement	statement	NOUN
gujaf-420	89	13	reliability	reliability	NOUN
gujaf-420	89	14	.	.	PUNCT
gujaf-420	90	1	its	its	PRON
gujaf-420	90	2	effectiveness	effectiveness	NOUN
gujaf-420	90	3	depends	depend	VERB
gujaf-420	90	4	on	on	ADP
gujaf-420	90	5	size	size	NOUN
gujaf-420	90	6	,	,	PUNCT
gujaf-420	90	7	expertise	expertise	NOUN
gujaf-420	90	8	,	,	PUNCT
gujaf-420	90	9	diversity	diversity	NOUN
gujaf-420	90	10	,	,	PUNCT
gujaf-420	90	11	and	and	CCONJ
gujaf-420	90	12	oversight	oversight	NOUN
gujaf-420	90	13	capabilities	capability	NOUN
gujaf-420	90	14	(	(	PUNCT
gujaf-420	90	15	elhawary	elhawary	ADJ
gujaf-420	90	16	,	,	PUNCT
gujaf-420	90	17	2021	2021	NUM
gujaf-420	90	18	)	)	PUNCT
gujaf-420	90	19	.	.	PUNCT
gujaf-420	91	1	the	the	DET
gujaf-420	91	2	variable	variable	NOUN
gujaf-420	91	3	is	be	AUX
gujaf-420	91	4	proxied	proxie	VERB
gujaf-420	91	5	and	and	CCONJ
gujaf-420	91	6	measured	measure	VERB
gujaf-420	91	7	asaudit	asaudit	NOUN
gujaf-420	91	8	committee	committee	NOUN
gujaf-420	91	9	size	size	NOUN
gujaf-420	91	10	(	(	PUNCT
gujaf-420	91	11	acs	acs	PROPN
gujaf-420	91	12	)	)	PUNCT
gujaf-420	92	1	=	=	NOUN
gujaf-420	92	2	this	this	PRON
gujaf-420	92	3	is	be	AUX
gujaf-420	92	4	measured	measure	VERB
gujaf-420	92	5	as	as	ADP
gujaf-420	92	6	total	total	ADJ
gujaf-420	92	7	numbers	number	NOUN
gujaf-420	92	8	of	of	ADP
gujaf-420	92	9	audit	audit	NOUN
gujaf-420	92	10	committee	committee	NOUN
gujaf-420	92	11	members	member	NOUN
gujaf-420	92	12	divided	divide	VERB
gujaf-420	92	13	by	by	ADP
gujaf-420	92	14	6.(abdulkadir	6.(abdulkadir	NUM
gujaf-420	92	15	&	&	CCONJ
gujaf-420	92	16	alifiah	alifiah	PROPN
gujaf-420	92	17	,	,	PUNCT
gujaf-420	92	18	2020	2020	NUM
gujaf-420	92	19	)	)	PUNCT
gujaf-420	92	20	,	,	PUNCT
gujaf-420	92	21	audit	audit	NOUN
gujaf-420	92	22	committee	committee	NOUN
gujaf-420	92	23	composition	composition	NOUN
gujaf-420	92	24	(	(	PUNCT
gujaf-420	92	25	acc	acc	PROPN
gujaf-420	92	26	)	)	PUNCT
gujaf-420	92	27	=	=	NOUN
gujaf-420	93	1	this	this	PRON
gujaf-420	93	2	is	be	AUX
gujaf-420	93	3	measured	measure	VERB
gujaf-420	93	4	as	as	ADP
gujaf-420	93	5	ratio	ratio	NOUN
gujaf-420	93	6	of	of	ADP
gujaf-420	93	7	outside	outside	ADJ
gujaf-420	93	8	members	member	NOUN
gujaf-420	93	9	to	to	ADP
gujaf-420	93	10	directors	director	NOUN
gujaf-420	93	11	on	on	ADP
gujaf-420	93	12	the	the	DET
gujaf-420	93	13	audit	audit	NOUN
gujaf-420	93	14	committee	committee	NOUN
gujaf-420	93	15	,	,	PUNCT
gujaf-420	93	16	audit	audit	NOUN
gujaf-420	93	17	committee	committee	NOUN
gujaf-420	93	18	educational	educational	ADJ
gujaf-420	93	19	background	background	NOUN
gujaf-420	93	20	(	(	PUNCT
gujaf-420	93	21	aceb	aceb	NOUN
gujaf-420	93	22	)	)	PUNCT
gujaf-420	93	23	=	=	NOUN
gujaf-420	94	1	this	this	PRON
gujaf-420	94	2	is	be	AUX
gujaf-420	94	3	measured	measure	VERB
gujaf-420	94	4	as	as	ADP
gujaf-420	94	5	proportion	proportion	NOUN
gujaf-420	94	6	of	of	ADP
gujaf-420	94	7	audit	audit	NOUN
gujaf-420	94	8	committee	committee	NOUN
gujaf-420	94	9	members	member	NOUN
gujaf-420	94	10	that	that	PRON
gujaf-420	94	11	have	have	AUX
gujaf-420	94	12	accounting	account	VERB
gujaf-420	94	13	or	or	CCONJ
gujaf-420	94	14	legal	legal	ADJ
gujaf-420	94	15	to	to	PART
gujaf-420	94	16	does	do	VERB
gujaf-420	94	17	without	without	ADP
gujaf-420	94	18	accounting	account	VERB
gujaf-420	94	19	or	or	CCONJ
gujaf-420	94	20	legal	legal	ADJ
gujaf-420	94	21	gusau	gusau	ADJ
gujaf-420	94	22	journal	journal	NOUN
gujaf-420	94	23	of	of	ADP
gujaf-420	94	24	accounting	accounting	NOUN
gujaf-420	94	25	and	and	CCONJ
gujaf-420	94	26	finance	finance	NOUN
gujaf-420	94	27	,	,	PUNCT
gujaf-420	94	28	vol.6	vol.6	PROPN
gujaf-420	94	29	,	,	PUNCT
gujaf-420	94	30	issue	issue	NOUN
gujaf-420	94	31	2	2	NUM
gujaf-420	94	32	,	,	PUNCT
gujaf-420	94	33	april	april	PROPN
gujaf-420	94	34	,	,	PUNCT
gujaf-420	94	35	2025	2025	NUM
gujaf-420	94	36	127	127	NUM
gujaf-420	94	37	knowledge	knowledge	NOUN
gujaf-420	94	38	,	,	PUNCT
gujaf-420	94	39	audit	audit	NOUN
gujaf-420	94	40	committee	committee	NOUN
gujaf-420	94	41	meetings	meeting	NOUN
gujaf-420	94	42	(	(	PUNCT
gujaf-420	94	43	acm	acm	NOUN
gujaf-420	94	44	)	)	PUNCT
gujaf-420	94	45	=	=	NOUN
gujaf-420	94	46	number	number	NOUN
gujaf-420	94	47	of	of	ADP
gujaf-420	94	48	meetings	meeting	NOUN
gujaf-420	94	49	held	hold	VERB
gujaf-420	94	50	by	by	ADP
gujaf-420	94	51	audit	audit	NOUN
gujaf-420	94	52	committee	committee	NOUN
gujaf-420	94	53	members	member	NOUN
gujaf-420	94	54	in	in	ADP
gujaf-420	94	55	a	a	DET
gujaf-420	94	56	year	year	NOUN
gujaf-420	94	57	.	.	PUNCT
gujaf-420	95	1	divided	divide	VERB
gujaf-420	95	2	by	by	ADP
gujaf-420	95	3	6	6	NUM
gujaf-420	95	4	(	(	PUNCT
gujaf-420	95	5	isa	isa	PROPN
gujaf-420	95	6	&	&	CCONJ
gujaf-420	95	7	farouk	farouk	PROPN
gujaf-420	95	8	,	,	PUNCT
gujaf-420	95	9	2017	2017	NUM
gujaf-420	95	10	)	)	PUNCT
gujaf-420	95	11	.	.	PUNCT
gujaf-420	96	1	researchers	researcher	NOUN
gujaf-420	96	2	are	be	AUX
gujaf-420	96	3	increasingly	increasingly	ADV
gujaf-420	96	4	highlighting	highlight	VERB
gujaf-420	96	5	the	the	DET
gujaf-420	96	6	importance	importance	NOUN
gujaf-420	96	7	of	of	ADP
gujaf-420	96	8	looking	look	VERB
gujaf-420	96	9	into	into	ADP
gujaf-420	96	10	moderating	moderate	VERB
gujaf-420	96	11	variableslike	variableslike	PROPN
gujaf-420	96	12	innovation	innovation	NOUN
gujaf-420	96	13	intensity	intensity	NOUN
gujaf-420	96	14	,	,	PUNCT
gujaf-420	96	15	ownership	ownership	NOUN
gujaf-420	96	16	structure	structure	NOUN
gujaf-420	96	17	,	,	PUNCT
gujaf-420	96	18	and	and	CCONJ
gujaf-420	96	19	gender	gender	NOUN
gujaf-420	96	20	/	/	SYM
gujaf-420	96	21	minority	minority	NOUN
gujaf-420	96	22	diversityto	diversityto	ADJ
gujaf-420	96	23	gain	gain	VERB
gujaf-420	96	24	a	a	DET
gujaf-420	96	25	clearer	clear	ADJ
gujaf-420	96	26	picture	picture	NOUN
gujaf-420	96	27	of	of	ADP
gujaf-420	96	28	how	how	SCONJ
gujaf-420	96	29	both	both	CCONJ
gujaf-420	96	30	internal	internal	ADJ
gujaf-420	96	31	and	and	CCONJ
gujaf-420	96	32	external	external	ADJ
gujaf-420	96	33	factors	factor	NOUN
gujaf-420	96	34	influence	influence	VERB
gujaf-420	96	35	the	the	DET
gujaf-420	96	36	relationship	relationship	NOUN
gujaf-420	96	37	between	between	ADP
gujaf-420	96	38	corporate	corporate	ADJ
gujaf-420	96	39	governance	governance	NOUN
gujaf-420	96	40	and	and	CCONJ
gujaf-420	96	41	sustainability	sustainability	NOUN
gujaf-420	96	42	outcomes	outcome	NOUN
gujaf-420	96	43	.	.	PUNCT
gujaf-420	97	1	in	in	ADP
gujaf-420	97	2	this	this	DET
gujaf-420	97	3	regard	regard	NOUN
gujaf-420	97	4	,	,	PUNCT
gujaf-420	97	5	the	the	DET
gujaf-420	97	6	audit	audit	NOUN
gujaf-420	97	7	committee	committee	NOUN
gujaf-420	97	8	stands	stand	VERB
gujaf-420	97	9	out	out	ADP
gujaf-420	97	10	as	as	ADP
gujaf-420	97	11	a	a	DET
gujaf-420	97	12	crucial	crucial	ADJ
gujaf-420	97	13	governance	governance	NOUN
gujaf-420	97	14	structure	structure	NOUN
gujaf-420	97	15	that	that	PRON
gujaf-420	97	16	plays	play	VERB
gujaf-420	97	17	a	a	DET
gujaf-420	97	18	significant	significant	ADJ
gujaf-420	97	19	role	role	NOUN
gujaf-420	97	20	in	in	ADP
gujaf-420	97	21	shaping	shape	VERB
gujaf-420	97	22	firms	firm	NOUN
gujaf-420	97	23	’	'	PUNCT
gujaf-420	97	24	decisionmaking	decisionmake	VERB
gujaf-420	97	25	processes	process	NOUN
gujaf-420	97	26	and	and	CCONJ
gujaf-420	97	27	accountability	accountability	NOUN
gujaf-420	97	28	frameworks.specifically	frameworks.specifically	ADV
gujaf-420	97	29	,	,	PUNCT
gujaf-420	97	30	the	the	DET
gujaf-420	97	31	audit	audit	NOUN
gujaf-420	97	32	committee	committee	NOUN
gujaf-420	97	33	serves	serve	VERB
gujaf-420	97	34	as	as	ADP
gujaf-420	97	35	a	a	DET
gujaf-420	97	36	bridge	bridge	NOUN
gujaf-420	97	37	between	between	ADP
gujaf-420	97	38	the	the	DET
gujaf-420	97	39	board	board	NOUN
gujaf-420	97	40	and	and	CCONJ
gujaf-420	97	41	stakeholders	stakeholder	NOUN
gujaf-420	97	42	by	by	ADP
gujaf-420	97	43	ensuring	ensure	VERB
gujaf-420	97	44	the	the	DET
gujaf-420	97	45	transparency	transparency	NOUN
gujaf-420	97	46	,	,	PUNCT
gujaf-420	97	47	accuracy	accuracy	NOUN
gujaf-420	97	48	,	,	PUNCT
gujaf-420	97	49	relevancy	relevancy	NOUN
gujaf-420	97	50	and	and	CCONJ
gujaf-420	97	51	completeness	completeness	NOUN
gujaf-420	97	52	of	of	ADP
gujaf-420	97	53	disclosed	disclose	VERB
gujaf-420	97	54	information	information	NOUN
gujaf-420	97	55	,	,	PUNCT
gujaf-420	97	56	particularly	particularly	ADV
gujaf-420	97	57	in	in	ADP
gujaf-420	97	58	areas	area	NOUN
gujaf-420	97	59	like	like	ADP
gujaf-420	97	60	environmental	environmental	ADJ
gujaf-420	97	61	reportingthankgod	reportingthankgod	PROPN
gujaf-420	97	62	et	et	PROPN
gujaf-420	97	63	al	al	PROPN
gujaf-420	97	64	.	.	PROPN
gujaf-420	98	1	(	(	PUNCT
gujaf-420	98	2	2021	2021	NUM
gujaf-420	98	3	)	)	PUNCT
gujaf-420	98	4	.	.	PUNCT
gujaf-420	99	1	this	this	PRON
gujaf-420	99	2	makes	make	VERB
gujaf-420	99	3	it	it	PRON
gujaf-420	99	4	a	a	DET
gujaf-420	99	5	suitable	suitable	ADJ
gujaf-420	99	6	and	and	CCONJ
gujaf-420	99	7	strategic	strategic	ADJ
gujaf-420	99	8	moderator	moderator	NOUN
gujaf-420	99	9	when	when	SCONJ
gujaf-420	99	10	examining	examine	VERB
gujaf-420	99	11	the	the	DET
gujaf-420	99	12	effectiveness	effectiveness	NOUN
gujaf-420	99	13	of	of	ADP
gujaf-420	99	14	board	board	NOUN
gujaf-420	99	15	diversity	diversity	NOUN
gujaf-420	99	16	on	on	ADP
gujaf-420	99	17	environmental	environmental	ADJ
gujaf-420	99	18	reporting	reporting	NOUN
gujaf-420	99	19	.	.	PUNCT
gujaf-420	100	1	in	in	ADP
gujaf-420	100	2	nigeria	nigeria	PROPN
gujaf-420	100	3	’s	’s	PART
gujaf-420	100	4	manufacturing	manufacturing	NOUN
gujaf-420	100	5	sector	sector	NOUN
gujaf-420	100	6	,	,	PUNCT
gujaf-420	100	7	where	where	SCONJ
gujaf-420	100	8	environmental	environmental	ADJ
gujaf-420	100	9	and	and	CCONJ
gujaf-420	100	10	regulatory	regulatory	ADJ
gujaf-420	100	11	demands	demand	NOUN
gujaf-420	100	12	are	be	AUX
gujaf-420	100	13	on	on	ADP
gujaf-420	100	14	the	the	DET
gujaf-420	100	15	rise	rise	NOUN
gujaf-420	100	16	,	,	PUNCT
gujaf-420	100	17	a	a	DET
gujaf-420	100	18	strong	strong	ADJ
gujaf-420	100	19	audit	audit	NOUN
gujaf-420	100	20	committee	committee	NOUN
gujaf-420	100	21	can	can	AUX
gujaf-420	100	22	strengthen	strengthen	VERB
gujaf-420	100	23	or	or	CCONJ
gujaf-420	100	24	weakenthe	weakenthe	DET
gujaf-420	100	25	impact	impact	NOUN
gujaf-420	100	26	of	of	ADP
gujaf-420	100	27	diversity	diversity	NOUN
gujaf-420	100	28	-	-	PUNCT
gujaf-420	100	29	in	in	ADP
gujaf-420	100	30	-	-	PUNCT
gujaf-420	100	31	board	board	NOUN
gujaf-420	100	32	on	on	ADP
gujaf-420	100	33	the	the	DET
gujaf-420	100	34	quality	quality	NOUN
gujaf-420	100	35	and	and	CCONJ
gujaf-420	100	36	frequency	frequency	NOUN
gujaf-420	100	37	of	of	ADP
gujaf-420	100	38	environmental	environmental	ADJ
gujaf-420	100	39	disclosures	disclosure	NOUN
gujaf-420	100	40	.	.	PUNCT
gujaf-420	101	1	for	for	ADP
gujaf-420	101	2	instance	instance	NOUN
gujaf-420	101	3	,	,	PUNCT
gujaf-420	101	4	a	a	DET
gujaf-420	101	5	well	well	ADV
gujaf-420	101	6	-	-	PUNCT
gujaf-420	101	7	functioning	function	VERB
gujaf-420	101	8	audit	audit	NOUN
gujaf-420	101	9	committee	committee	NOUN
gujaf-420	101	10	may	may	AUX
gujaf-420	101	11	reinforce	reinforce	VERB
gujaf-420	101	12	the	the	DET
gujaf-420	101	13	voice	voice	NOUN
gujaf-420	101	14	of	of	ADP
gujaf-420	101	15	diverse	diverse	ADJ
gujaf-420	101	16	board	board	NOUN
gujaf-420	101	17	members	member	NOUN
gujaf-420	101	18	who	who	PRON
gujaf-420	101	19	advocate	advocate	VERB
gujaf-420	101	20	for	for	ADP
gujaf-420	101	21	sustainability	sustainability	NOUN
gujaf-420	101	22	,	,	PUNCT
gujaf-420	101	23	thereby	thereby	ADV
gujaf-420	101	24	amplifying	amplify	VERB
gujaf-420	101	25	the	the	DET
gujaf-420	101	26	positive	positive	ADJ
gujaf-420	101	27	influence	influence	NOUN
gujaf-420	101	28	of	of	ADP
gujaf-420	101	29	board	board	NOUN
gujaf-420	101	30	diversity	diversity	NOUN
gujaf-420	101	31	on	on	ADP
gujaf-420	101	32	environmental	environmental	ADJ
gujaf-420	101	33	transparency	transparency	NOUN
gujaf-420	101	34	.	.	PUNCT
gujaf-420	102	1	therefore	therefore	ADV
gujaf-420	102	2	,	,	PUNCT
gujaf-420	102	3	choosing	choose	VERB
gujaf-420	102	4	the	the	DET
gujaf-420	102	5	audit	audit	NOUN
gujaf-420	102	6	committee	committee	NOUN
gujaf-420	102	7	as	as	ADP
gujaf-420	102	8	a	a	DET
gujaf-420	102	9	moderating	moderate	VERB
gujaf-420	102	10	variable	variable	NOUN
gujaf-420	102	11	is	be	AUX
gujaf-420	102	12	in	in	ADP
gujaf-420	102	13	line	line	NOUN
gujaf-420	102	14	with	with	ADP
gujaf-420	102	15	existing	exist	VERB
gujaf-420	102	16	literature	literature	NOUN
gujaf-420	102	17	and	and	CCONJ
gujaf-420	102	18	is	be	AUX
gujaf-420	102	19	especially	especially	ADV
gujaf-420	102	20	significant	significant	ADJ
gujaf-420	102	21	for	for	ADP
gujaf-420	102	22	fostering	foster	VERB
gujaf-420	102	23	sustainable	sustainable	ADJ
gujaf-420	102	24	practices	practice	NOUN
gujaf-420	102	25	in	in	ADP
gujaf-420	102	26	nigerian	nigerian	ADJ
gujaf-420	102	27	companies	company	NOUN
gujaf-420	102	28	.	.	PUNCT
gujaf-420	103	1	the	the	DET
gujaf-420	103	2	study	study	NOUN
gujaf-420	103	3	also	also	ADV
gujaf-420	103	4	incorporates	incorporate	VERB
gujaf-420	103	5	firm	firm	ADJ
gujaf-420	103	6	size	size	NOUN
gujaf-420	103	7	,	,	PUNCT
gujaf-420	103	8	age	age	NOUN
gujaf-420	103	9	,	,	PUNCT
gujaf-420	103	10	and	and	CCONJ
gujaf-420	103	11	profitability	profitability	NOUN
gujaf-420	103	12	as	as	SCONJ
gujaf-420	103	13	control	control	NOUN
gujaf-420	103	14	variables	variable	NOUN
gujaf-420	103	15	to	to	PART
gujaf-420	103	16	account	account	VERB
gujaf-420	103	17	for	for	ADP
gujaf-420	103	18	variations	variation	NOUN
gujaf-420	103	19	in	in	ADP
gujaf-420	103	20	environmental	environmental	ADJ
gujaf-420	103	21	reporting	reporting	NOUN
gujaf-420	103	22	beyond	beyond	ADP
gujaf-420	103	23	key	key	ADJ
gujaf-420	103	24	factors	factor	NOUN
gujaf-420	103	25	(	(	PUNCT
gujaf-420	103	26	dib	dib	NOUN
gujaf-420	103	27	)	)	PUNCT
gujaf-420	103	28	.	.	PUNCT
gujaf-420	104	1	larger	large	ADJ
gujaf-420	104	2	firms	firm	NOUN
gujaf-420	104	3	disclose	disclose	VERB
gujaf-420	104	4	more	more	ADJ
gujaf-420	104	5	future	future	ADV
gujaf-420	104	6	-	-	PUNCT
gujaf-420	104	7	oriented	orient	VERB
gujaf-420	104	8	environmental	environmental	ADJ
gujaf-420	104	9	information	information	NOUN
gujaf-420	104	10	and	and	CCONJ
gujaf-420	104	11	is	be	AUX
gujaf-420	104	12	measured	measure	VERB
gujaf-420	104	13	as	as	ADP
gujaf-420	104	14	thetotal	thetotal	ADJ
gujaf-420	104	15	number	number	NOUN
gujaf-420	104	16	of	of	ADP
gujaf-420	104	17	directors	director	NOUN
gujaf-420	104	18	on	on	ADP
gujaf-420	104	19	the	the	DET
gujaf-420	104	20	board	board	NOUN
gujaf-420	104	21	of	of	ADP
gujaf-420	104	22	the	the	DET
gujaf-420	104	23	organization	organization	NOUN
gujaf-420	104	24	(	(	PUNCT
gujaf-420	104	25	osemene	osemene	PROPN
gujaf-420	104	26	&	&	CCONJ
gujaf-420	104	27	fagbemi	fagbemi	PROPN
gujaf-420	104	28	,	,	PUNCT
gujaf-420	104	29	2019	2019	NUM
gujaf-420	104	30	)	)	PUNCT
gujaf-420	104	31	.	.	PUNCT
gujaf-420	105	1	firm	firm	ADJ
gujaf-420	105	2	age	age	NOUN
gujaf-420	105	3	signifies	signify	VERB
gujaf-420	105	4	commitment	commitment	NOUN
gujaf-420	105	5	to	to	ADP
gujaf-420	105	6	sustainability	sustainability	NOUN
gujaf-420	105	7	,	,	PUNCT
gujaf-420	105	8	while	while	SCONJ
gujaf-420	105	9	profitability	profitability	NOUN
gujaf-420	105	10	influences	influence	VERB
gujaf-420	105	11	disclosure	disclosure	NOUN
gujaf-420	105	12	(	(	PUNCT
gujaf-420	105	13	chiu	chiu	PROPN
gujaf-420	105	14	et	et	PROPN
gujaf-420	105	15	al	al	PROPN
gujaf-420	105	16	.	.	PROPN
gujaf-420	105	17	,	,	PUNCT
gujaf-420	105	18	2020	2020	NUM
gujaf-420	105	19	;	;	PUNCT
gujaf-420	105	20	innocent	innocent	PROPN
gujaf-420	105	21	&	&	CCONJ
gujaf-420	105	22	okafor	okafor	PROPN
gujaf-420	105	23	,	,	PUNCT
gujaf-420	105	24	2018	2018	NUM
gujaf-420	105	25	)	)	PUNCT
gujaf-420	105	26	.	.	PUNCT
gujaf-420	106	1	theoretical	theoretical	ADJ
gujaf-420	106	2	review	review	NOUN
gujaf-420	106	3	this	this	DET
gujaf-420	106	4	study	study	NOUN
gujaf-420	106	5	is	be	AUX
gujaf-420	106	6	grounded	ground	VERB
gujaf-420	106	7	in	in	ADP
gujaf-420	106	8	resource	resource	NOUN
gujaf-420	106	9	dependency	dependency	NOUN
gujaf-420	106	10	theory	theory	NOUN
gujaf-420	106	11	(	(	PUNCT
gujaf-420	106	12	rdt	rdt	PROPN
gujaf-420	106	13	)	)	PUNCT
gujaf-420	106	14	and	and	CCONJ
gujaf-420	106	15	stakeholder	stakeholder	VERB
gujaf-420	106	16	theory.these	theory.these	DET
gujaf-420	106	17	theories	theory	NOUN
gujaf-420	106	18	provide	provide	VERB
gujaf-420	106	19	a	a	DET
gujaf-420	106	20	strong	strong	ADJ
gujaf-420	106	21	conceptual	conceptual	ADJ
gujaf-420	106	22	foundation	foundation	NOUN
gujaf-420	106	23	for	for	ADP
gujaf-420	106	24	understanding	understand	VERB
gujaf-420	106	25	the	the	DET
gujaf-420	106	26	influence	influence	NOUN
gujaf-420	106	27	of	of	ADP
gujaf-420	106	28	audit	audit	NOUN
gujaf-420	106	29	committee	committee	NOUN
gujaf-420	106	30	on	on	ADP
gujaf-420	106	31	diversity	diversity	NOUN
gujaf-420	106	32	-	-	PUNCT
gujaf-420	106	33	in	in	ADP
gujaf-420	106	34	-	-	PUNCT
gujaf-420	106	35	board	board	NOUN
gujaf-420	106	36	and	and	CCONJ
gujaf-420	106	37	environmental	environmental	ADJ
gujaf-420	106	38	reporting	reporting	NOUN
gujaf-420	106	39	(	(	PUNCT
gujaf-420	106	40	er	er	INTJ
gujaf-420	106	41	)	)	PUNCT
gujaf-420	106	42	practices	practice	NOUN
gujaf-420	106	43	.	.	PUNCT
gujaf-420	107	1	rdt	rdt	PROPN
gujaf-420	107	2	suggests	suggest	VERB
gujaf-420	107	3	that	that	SCONJ
gujaf-420	107	4	companies	company	NOUN
gujaf-420	107	5	rely	rely	VERB
gujaf-420	107	6	on	on	ADP
gujaf-420	107	7	external	external	ADJ
gujaf-420	107	8	resources	resource	NOUN
gujaf-420	107	9	,	,	PUNCT
gujaf-420	107	10	and	and	CCONJ
gujaf-420	107	11	having	have	VERB
gujaf-420	107	12	a	a	DET
gujaf-420	107	13	diverse	diverse	ADJ
gujaf-420	107	14	board	board	NOUN
gujaf-420	107	15	brings	bring	VERB
gujaf-420	107	16	in	in	ADP
gujaf-420	107	17	a	a	DET
gujaf-420	107	18	variety	variety	NOUN
gujaf-420	107	19	of	of	ADP
gujaf-420	107	20	viewpoints	viewpoint	NOUN
gujaf-420	107	21	and	and	CCONJ
gujaf-420	107	22	networks	network	NOUN
gujaf-420	107	23	that	that	PRON
gujaf-420	107	24	can	can	AUX
gujaf-420	107	25	improve	improve	VERB
gujaf-420	107	26	er	er	INTJ
gujaf-420	107	27	,	,	PUNCT
gujaf-420	107	28	thus	thus	ADV
gujaf-420	107	29	supporting	support	VERB
gujaf-420	107	30	h01	h01	NOUN
gujaf-420	107	31	.	.	PUNCT
gujaf-420	108	1	on	on	ADP
gujaf-420	108	2	the	the	DET
gujaf-420	108	3	other	other	ADJ
gujaf-420	108	4	hand	hand	NOUN
gujaf-420	108	5	,	,	PUNCT
gujaf-420	108	6	stakeholder	stakeholder	NOUN
gujaf-420	108	7	theory	theory	NOUN
gujaf-420	108	8	highlights	highlight	VERB
gujaf-420	108	9	the	the	DET
gujaf-420	108	10	importance	importance	NOUN
gujaf-420	108	11	of	of	ADP
gujaf-420	108	12	being	be	AUX
gujaf-420	108	13	transparent	transparent	ADJ
gujaf-420	108	14	and	and	CCONJ
gujaf-420	108	15	responsive	responsive	ADJ
gujaf-420	108	16	to	to	ADP
gujaf-420	108	17	all	all	DET
gujaf-420	108	18	stakeholders	stakeholder	NOUN
gujaf-420	108	19	,	,	PUNCT
gujaf-420	108	20	positioning	position	VERB
gujaf-420	108	21	the	the	DET
gujaf-420	108	22	audit	audit	NOUN
gujaf-420	108	23	committee	committee	NOUN
gujaf-420	108	24	as	as	ADP
gujaf-420	108	25	a	a	DET
gujaf-420	108	26	crucial	crucial	ADJ
gujaf-420	108	27	player	player	NOUN
gujaf-420	108	28	in	in	ADP
gujaf-420	108	29	ensuring	ensure	VERB
gujaf-420	108	30	clear	clear	ADJ
gujaf-420	108	31	,	,	PUNCT
gujaf-420	108	32	relevant	relevant	ADJ
gujaf-420	108	33	comprehensive	comprehensive	ADJ
gujaf-420	108	34	and	and	CCONJ
gujaf-420	108	35	high	high	ADJ
gujaf-420	108	36	-	-	PUNCT
gujaf-420	108	37	quality	quality	NOUN
gujaf-420	108	38	environmental	environmental	ADJ
gujaf-420	108	39	information	information	NOUN
gujaf-420	108	40	that	that	PRON
gujaf-420	108	41	aligns	align	VERB
gujaf-420	108	42	with	with	ADP
gujaf-420	108	43	stakeholders	stakeholder	NOUN
gujaf-420	108	44	’	'	PUNCT
gujaf-420	108	45	expectation	expectation	NOUN
gujaf-420	108	46	.	.	PUNCT
gujaf-420	109	1	the	the	DET
gujaf-420	109	2	theory	theory	NOUN
gujaf-420	109	3	emphasizes	emphasize	VERB
gujaf-420	109	4	the	the	DET
gujaf-420	109	5	importance	importance	NOUN
gujaf-420	109	6	of	of	ADP
gujaf-420	109	7	managing	manage	VERB
gujaf-420	109	8	key	key	ADJ
gujaf-420	109	9	stakeholders	stakeholder	NOUN
gujaf-420	109	10	such	such	ADJ
gujaf-420	109	11	as	as	ADP
gujaf-420	109	12	the	the	DET
gujaf-420	109	13	board	board	NOUN
gujaf-420	109	14	of	of	ADP
gujaf-420	109	15	directors	director	NOUN
gujaf-420	109	16	as	as	ADP
gujaf-420	109	17	environmental	environmental	ADJ
gujaf-420	109	18	advocates	advocate	NOUN
gujaf-420	109	19	,	,	PUNCT
gujaf-420	109	20	while	while	SCONJ
gujaf-420	109	21	balancing	balance	VERB
gujaf-420	109	22	the	the	DET
gujaf-420	109	23	often	often	ADV
gujaf-420	109	24	-	-	PUNCT
gujaf-420	109	25	conflicting	conflict	VERB
gujaf-420	109	26	interests	interest	NOUN
gujaf-420	109	27	of	of	ADP
gujaf-420	109	28	society	society	NOUN
gujaf-420	109	29	and	and	CCONJ
gujaf-420	109	30	the	the	DET
gujaf-420	109	31	operating	operating	NOUN
gujaf-420	109	32	environment	environment	NOUN
gujaf-420	109	33	(	(	PUNCT
gujaf-420	109	34	shaheen	shaheen	NOUN
gujaf-420	109	35	et	et	PROPN
gujaf-420	109	36	al	al	PROPN
gujaf-420	109	37	.	.	PROPN
gujaf-420	109	38	,	,	PUNCT
gujaf-420	109	39	2022	2022	NUM
gujaf-420	109	40	)	)	PUNCT
gujaf-420	109	41	,	,	PUNCT
gujaf-420	109	42	which	which	PRON
gujaf-420	109	43	supports	support	VERB
gujaf-420	109	44	h02	h02	NOUN
gujaf-420	109	45	.	.	PUNCT
gujaf-420	110	1	lastly	lastly	ADV
gujaf-420	110	2	,	,	PUNCT
gujaf-420	110	3	h03	h03	NOUN
gujaf-420	110	4	explores	explore	VERB
gujaf-420	110	5	the	the	DET
gujaf-420	110	6	moderating	moderate	VERB
gujaf-420	110	7	role	role	NOUN
gujaf-420	110	8	of	of	ADP
gujaf-420	110	9	the	the	DET
gujaf-420	110	10	ac	ac	PROPN
gujaf-420	110	11	.	.	PUNCT
gujaf-420	111	1	here	here	ADV
gujaf-420	111	2	,	,	PUNCT
gujaf-420	111	3	rdt	rdt	ADJ
gujaf-420	111	4	posits	posit	NOUN
gujaf-420	111	5	that	that	PRON
gujaf-420	111	6	the	the	DET
gujaf-420	111	7	ac	ac	PROPN
gujaf-420	111	8	enhances	enhance	VERB
gujaf-420	111	9	the	the	DET
gujaf-420	111	10	effectiveness	effectiveness	NOUN
gujaf-420	111	11	of	of	ADP
gujaf-420	111	12	a	a	DET
gujaf-420	111	13	diverse	diverse	ADJ
gujaf-420	111	14	board	board	NOUN
gujaf-420	111	15	in	in	ADP
gujaf-420	111	16	influencing	influence	VERB
gujaf-420	111	17	er	er	INTJ
gujaf-420	111	18	strategies	strategy	NOUN
gujaf-420	111	19	,	,	PUNCT
gujaf-420	111	20	while	while	SCONJ
gujaf-420	111	21	stakeholder	stakeholder	NOUN
gujaf-420	111	22	theory	theory	NOUN
gujaf-420	111	23	justifies	justify	VERB
gujaf-420	111	24	the	the	DET
gujaf-420	111	25	moderating	moderate	VERB
gujaf-420	111	26	effect	effect	NOUN
gujaf-420	111	27	by	by	ADP
gujaf-420	111	28	positioning	position	VERB
gujaf-420	111	29	the	the	DET
gujaf-420	111	30	audit	audit	NOUN
gujaf-420	111	31	committee	committee	NOUN
gujaf-420	111	32	as	as	ADP
gujaf-420	111	33	a	a	DET
gujaf-420	111	34	steward	steward	NOUN
gujaf-420	111	35	of	of	ADP
gujaf-420	111	36	stakeholder	stakeholder	NOUN
gujaf-420	111	37	interests	interest	NOUN
gujaf-420	111	38	,	,	PUNCT
gujaf-420	111	39	ensuring	ensure	VERB
gujaf-420	111	40	that	that	SCONJ
gujaf-420	111	41	diversity	diversity	NOUN
gujaf-420	111	42	translates	translate	VERB
gujaf-420	111	43	into	into	ADP
gujaf-420	111	44	accountable	accountable	ADJ
gujaf-420	111	45	and	and	CCONJ
gujaf-420	111	46	transparent	transparent	ADJ
gujaf-420	111	47	reporting	reporting	NOUN
gujaf-420	111	48	practices	practice	NOUN
gujaf-420	111	49	.	.	PUNCT
gujaf-420	112	1	review	review	NOUN
gujaf-420	112	2	of	of	ADP
gujaf-420	112	3	empirical	empirical	ADJ
gujaf-420	112	4	studies	study	NOUN
gujaf-420	112	5	gusau	gusau	ADJ
gujaf-420	112	6	journal	journal	PROPN
gujaf-420	112	7	of	of	ADP
gujaf-420	112	8	accounting	accounting	NOUN
gujaf-420	112	9	and	and	CCONJ
gujaf-420	112	10	finance	finance	NOUN
gujaf-420	112	11	,	,	PUNCT
gujaf-420	112	12	vol.6	vol.6	PROPN
gujaf-420	112	13	,	,	PUNCT
gujaf-420	112	14	issue	issue	NOUN
gujaf-420	112	15	2	2	NUM
gujaf-420	112	16	,	,	PUNCT
gujaf-420	112	17	april	april	PROPN
gujaf-420	112	18	,	,	PUNCT
gujaf-420	112	19	2025	2025	NUM
gujaf-420	112	20	128	128	NUM
gujaf-420	112	21	in	in	ADP
gujaf-420	112	22	many	many	ADJ
gujaf-420	112	23	developing	develop	VERB
gujaf-420	112	24	economies	economy	NOUN
gujaf-420	112	25	,	,	PUNCT
gujaf-420	112	26	many	many	ADJ
gujaf-420	112	27	people	people	NOUN
gujaf-420	112	28	beginning	begin	VERB
gujaf-420	112	29	to	to	PART
gujaf-420	112	30	realize	realize	VERB
gujaf-420	112	31	that	that	SCONJ
gujaf-420	112	32	having	have	VERB
gujaf-420	112	33	a	a	DET
gujaf-420	112	34	diverse	diverse	ADJ
gujaf-420	112	35	mix	mix	NOUN
gujaf-420	112	36	of	of	ADP
gujaf-420	112	37	genders	gender	NOUN
gujaf-420	112	38	on	on	ADP
gujaf-420	112	39	boards	board	NOUN
gujaf-420	112	40	is	be	AUX
gujaf-420	112	41	essential	essential	ADJ
gujaf-420	112	42	to	to	ADP
gujaf-420	112	43	improving	improve	VERB
gujaf-420	112	44	board	board	NOUN
gujaf-420	112	45	effectiveness	effectiveness	NOUN
gujaf-420	112	46	,	,	PUNCT
gujaf-420	112	47	encouraging	encourage	VERB
gujaf-420	112	48	good	good	ADJ
gujaf-420	112	49	governance	governance	NOUN
gujaf-420	112	50	,	,	PUNCT
gujaf-420	112	51	and	and	CCONJ
gujaf-420	112	52	drawing	draw	VERB
gujaf-420	112	53	attention	attention	NOUN
gujaf-420	112	54	from	from	ADP
gujaf-420	112	55	academics	academic	NOUN
gujaf-420	112	56	and	and	CCONJ
gujaf-420	112	57	business	business	NOUN
gujaf-420	112	58	executives	executive	NOUN
gujaf-420	112	59	alike	alike	ADV
gujaf-420	112	60	.	.	PUNCT
gujaf-420	113	1	recently	recently	ADV
gujaf-420	113	2	,	,	PUNCT
gujaf-420	113	3	studies	study	NOUN
gujaf-420	113	4	have	have	AUX
gujaf-420	113	5	showed	show	VERB
gujaf-420	113	6	a	a	DET
gujaf-420	113	7	link	link	NOUN
gujaf-420	113	8	between	between	ADP
gujaf-420	113	9	gender	gender	NOUN
gujaf-420	113	10	diversity	diversity	NOUN
gujaf-420	113	11	and	and	CCONJ
gujaf-420	113	12	environmental	environmental	ADJ
gujaf-420	113	13	reporting	reporting	NOUN
gujaf-420	113	14	,	,	PUNCT
gujaf-420	113	15	as	as	ADP
gujaf-420	113	16	aspect	aspect	NOUN
gujaf-420	113	17	of	of	ADP
gujaf-420	113	18	sustainability	sustainability	NOUN
gujaf-420	113	19	reporting	reporting	NOUN
gujaf-420	113	20	(	(	PUNCT
gujaf-420	113	21	magambo	magambo	NOUN
gujaf-420	113	22	&	&	CCONJ
gujaf-420	113	23	nyamwesa	nyamwesa	PROPN
gujaf-420	113	24	,	,	PUNCT
gujaf-420	113	25	2022	2022	NUM
gujaf-420	113	26	;	;	PUNCT
gujaf-420	113	27	tilt	tilt	NOUN
gujaf-420	113	28	et	et	PROPN
gujaf-420	113	29	al	al	PROPN
gujaf-420	113	30	.	.	PROPN
gujaf-420	113	31	(	(	PUNCT
gujaf-420	113	32	2021	2021	NUM
gujaf-420	113	33	)	)	PUNCT
gujaf-420	113	34	;	;	PUNCT
gujaf-420	113	35	hoang	hoang	PROPN
gujaf-420	113	36	et	et	PROPN
gujaf-420	113	37	al	al	PROPN
gujaf-420	113	38	.	.	PROPN
gujaf-420	113	39	,	,	PUNCT
gujaf-420	113	40	2018	2018	NUM
gujaf-420	113	41	;	;	PUNCT
gujaf-420	113	42	nekhili	nekhili	PROPN
gujaf-420	113	43	et	et	PROPN
gujaf-420	113	44	al	al	PROPN
gujaf-420	113	45	.	.	PROPN
gujaf-420	113	46	,	,	PUNCT
gujaf-420	113	47	2018	2018	NUM
gujaf-420	113	48	;	;	PUNCT
gujaf-420	113	49	katmon	katmon	PROPN
gujaf-420	113	50	et	et	PROPN
gujaf-420	113	51	al	al	PROPN
gujaf-420	113	52	.	.	PROPN
gujaf-420	113	53	,	,	PUNCT
gujaf-420	113	54	2017	2017	NUM
gujaf-420	113	55	;	;	PUNCT
gujaf-420	113	56	mohammed	mohammed	PROPN
gujaf-420	113	57	et	et	PROPN
gujaf-420	113	58	al	al	PROPN
gujaf-420	113	59	.	.	PROPN
gujaf-420	113	60	,	,	PUNCT
gujaf-420	113	61	2024	2024	NUM
gujaf-420	113	62	)	)	PUNCT
gujaf-420	113	63	.	.	PUNCT
gujaf-420	114	1	kanadlı	kanadlı	PROPN
gujaf-420	114	2	et	et	PROPN
gujaf-420	114	3	al	al	PROPN
gujaf-420	114	4	.	.	PROPN
gujaf-420	114	5	(	(	PUNCT
gujaf-420	114	6	2022	2022	NUM
gujaf-420	114	7	)	)	PUNCT
gujaf-420	114	8	examined	examine	VERB
gujaf-420	114	9	the	the	DET
gujaf-420	114	10	role	role	NOUN
gujaf-420	114	11	of	of	ADP
gujaf-420	114	12	gender	gender	NOUN
gujaf-420	114	13	diversity	diversity	NOUN
gujaf-420	114	14	in	in	ADP
gujaf-420	114	15	shaping	shape	VERB
gujaf-420	114	16	sustainability	sustainability	NOUN
gujaf-420	114	17	practices	practice	NOUN
gujaf-420	114	18	.	.	PUNCT
gujaf-420	115	1	the	the	DET
gujaf-420	115	2	authors	author	NOUN
gujaf-420	115	3	argued	argue	VERB
gujaf-420	115	4	that	that	SCONJ
gujaf-420	115	5	women	woman	NOUN
gujaf-420	115	6	directors	director	NOUN
gujaf-420	115	7	are	be	AUX
gujaf-420	115	8	more	more	ADV
gujaf-420	115	9	likely	likely	ADJ
gujaf-420	115	10	to	to	PART
gujaf-420	115	11	advocate	advocate	VERB
gujaf-420	115	12	for	for	ADP
gujaf-420	115	13	sustainability	sustainability	NOUN
gujaf-420	115	14	since	since	SCONJ
gujaf-420	115	15	women	woman	NOUN
gujaf-420	115	16	frequently	frequently	ADV
gujaf-420	115	17	bring	bring	VERB
gujaf-420	115	18	distinct	distinct	ADJ
gujaf-420	115	19	viewpoints	viewpoint	NOUN
gujaf-420	115	20	to	to	ADP
gujaf-420	115	21	the	the	DET
gujaf-420	115	22	table	table	NOUN
gujaf-420	115	23	relative	relative	ADJ
gujaf-420	115	24	to	to	ADP
gujaf-420	115	25	their	their	PRON
gujaf-420	115	26	male	male	ADJ
gujaf-420	115	27	colleagues	colleague	NOUN
gujaf-420	115	28	(	(	PUNCT
gujaf-420	115	29	baker	baker	PROPN
gujaf-420	115	30	et	et	PROPN
gujaf-420	115	31	al	al	PROPN
gujaf-420	115	32	.	.	PROPN
gujaf-420	115	33	,	,	PUNCT
gujaf-420	115	34	2019	2019	NUM
gujaf-420	115	35	)	)	PUNCT
gujaf-420	115	36	.	.	PUNCT
gujaf-420	116	1	while	while	SCONJ
gujaf-420	116	2	this	this	DET
gujaf-420	116	3	argument	argument	NOUN
gujaf-420	116	4	aligns	align	VERB
gujaf-420	116	5	with	with	ADP
gujaf-420	116	6	prior	prior	ADJ
gujaf-420	116	7	research	research	NOUN
gujaf-420	116	8	,	,	PUNCT
gujaf-420	116	9	it	it	PRON
gujaf-420	116	10	generalizes	generalize	VERB
gujaf-420	116	11	the	the	DET
gujaf-420	116	12	behavioral	behavioral	ADJ
gujaf-420	116	13	tendencies	tendency	NOUN
gujaf-420	116	14	of	of	ADP
gujaf-420	116	15	female	female	ADJ
gujaf-420	116	16	directors	director	NOUN
gujaf-420	116	17	,	,	PUNCT
gujaf-420	116	18	ignoring	ignore	VERB
gujaf-420	116	19	variations	variation	NOUN
gujaf-420	116	20	in	in	ADP
gujaf-420	116	21	individual	individual	ADJ
gujaf-420	116	22	leadership	leadership	NOUN
gujaf-420	116	23	styles	style	NOUN
gujaf-420	116	24	and	and	CCONJ
gujaf-420	116	25	industryspecific	industryspecific	ADJ
gujaf-420	116	26	governance	governance	NOUN
gujaf-420	116	27	dynamics.this	dynamics.this	PROPN
gujaf-420	116	28	aligns	align	VERB
gujaf-420	116	29	with	with	ADP
gujaf-420	116	30	findings	finding	NOUN
gujaf-420	116	31	by	by	ADP
gujaf-420	116	32	yahaya	yahaya	NOUN
gujaf-420	116	33	and	and	CCONJ
gujaf-420	116	34	apochi	apochi	PROPN
gujaf-420	116	35	(	(	PUNCT
gujaf-420	116	36	2021	2021	NUM
gujaf-420	116	37	)	)	PUNCT
gujaf-420	117	1	cicchiello	cicchiello	INTJ
gujaf-420	117	2	et	et	PROPN
gujaf-420	117	3	al	al	PROPN
gujaf-420	117	4	.	.	PROPN
gujaf-420	118	1	(	(	PUNCT
gujaf-420	118	2	2021	2021	NUM
gujaf-420	118	3	)	)	PUNCT
gujaf-420	118	4	,	,	PUNCT
gujaf-420	118	5	riyadh	riyadh	PROPN
gujaf-420	118	6	et	et	PROPN
gujaf-420	118	7	al	al	PROPN
gujaf-420	118	8	.	.	PROPN
gujaf-420	119	1	(	(	PUNCT
gujaf-420	119	2	2019	2019	NUM
gujaf-420	119	3	)	)	PUNCT
gujaf-420	119	4	,	,	PUNCT
gujaf-420	119	5	issa	issa	ADJ
gujaf-420	119	6	and	and	CCONJ
gujaf-420	119	7	fang	fang	X
gujaf-420	119	8	(	(	PUNCT
gujaf-420	119	9	2019	2019	NUM
gujaf-420	119	10	)	)	PUNCT
gujaf-420	119	11	,	,	PUNCT
gujaf-420	119	12	garcia	garcia	PROPN
gujaf-420	119	13	-	-	PUNCT
gujaf-420	119	14	sanchez	sanchez	PROPN
gujaf-420	119	15	et	et	PROPN
gujaf-420	119	16	al	al	PROPN
gujaf-420	119	17	.	.	PROPN
gujaf-420	120	1	(	(	PUNCT
gujaf-420	120	2	2019	2019	NUM
gujaf-420	120	3	)	)	PUNCT
gujaf-420	120	4	,	,	PUNCT
gujaf-420	120	5	awodiran	awodiran	VERB
gujaf-420	120	6	and	and	CCONJ
gujaf-420	120	7	kareem	kareem	PROPN
gujaf-420	120	8	(	(	PUNCT
gujaf-420	120	9	2019	2019	NUM
gujaf-420	120	10	)	)	PUNCT
gujaf-420	120	11	,	,	PUNCT
gujaf-420	120	12	and	and	CCONJ
gujaf-420	120	13	mahmood	mahmood	PROPN
gujaf-420	120	14	et	et	PROPN
gujaf-420	120	15	al	al	PROPN
gujaf-420	120	16	.	.	PROPN
gujaf-420	121	1	(	(	PUNCT
gujaf-420	121	2	2018	2018	NUM
gujaf-420	121	3	)	)	PUNCT
gujaf-420	121	4	,	,	PUNCT
gujaf-420	121	5	who	who	PRON
gujaf-420	121	6	collectively	collectively	ADV
gujaf-420	121	7	affirm	affirm	VERB
gujaf-420	121	8	that	that	SCONJ
gujaf-420	121	9	increased	increase	VERB
gujaf-420	121	10	female	female	ADJ
gujaf-420	121	11	representation	representation	NOUN
gujaf-420	121	12	on	on	ADP
gujaf-420	121	13	boards	board	NOUN
gujaf-420	121	14	enhances	enhance	VERB
gujaf-420	121	15	the	the	DET
gujaf-420	121	16	quality	quality	NOUN
gujaf-420	121	17	of	of	ADP
gujaf-420	121	18	sustainability	sustainability	NOUN
gujaf-420	121	19	reporting	report	VERB
gujaf-420	121	20	particularly	particularly	ADV
gujaf-420	121	21	in	in	ADP
gujaf-420	121	22	terms	term	NOUN
gujaf-420	121	23	of	of	ADP
gujaf-420	121	24	balance	balance	NOUN
gujaf-420	121	25	,	,	PUNCT
gujaf-420	121	26	comparability	comparability	NOUN
gujaf-420	121	27	,	,	PUNCT
gujaf-420	121	28	and	and	CCONJ
gujaf-420	121	29	reliability	reliability	NOUN
gujaf-420	121	30	especially	especially	ADV
gujaf-420	121	31	in	in	ADP
gujaf-420	121	32	stakeholderoriented	stakeholderoriente	VERB
gujaf-420	121	33	environments	environment	NOUN
gujaf-420	121	34	.	.	PUNCT
gujaf-420	122	1	again	again	ADV
gujaf-420	122	2	,	,	PUNCT
gujaf-420	122	3	naveed	naveed	PROPN
gujaf-420	122	4	et	et	PROPN
gujaf-420	122	5	al	al	PROPN
gujaf-420	122	6	.	.	PROPN
gujaf-420	122	7	(	(	PUNCT
gujaf-420	122	8	2021	2021	NUM
gujaf-420	122	9	)	)	PUNCT
gujaf-420	122	10	examined	examine	VERB
gujaf-420	122	11	the	the	DET
gujaf-420	122	12	link	link	NOUN
gujaf-420	122	13	between	between	ADP
gujaf-420	122	14	board	board	NOUN
gujaf-420	122	15	gender	gender	NOUN
gujaf-420	122	16	diversity	diversity	NOUN
gujaf-420	122	17	(	(	PUNCT
gujaf-420	122	18	bgd	bgd	NOUN
gujaf-420	122	19	)	)	PUNCT
gujaf-420	122	20	and	and	CCONJ
gujaf-420	122	21	corporate	corporate	ADJ
gujaf-420	122	22	social	social	ADJ
gujaf-420	122	23	performance	performance	NOUN
gujaf-420	122	24	(	(	PUNCT
gujaf-420	122	25	csp	csp	PROPN
gujaf-420	122	26	)	)	PUNCT
gujaf-420	122	27	across	across	ADP
gujaf-420	122	28	chinese	chinese	ADJ
gujaf-420	122	29	industries	industry	NOUN
gujaf-420	122	30	from	from	ADP
gujaf-420	122	31	2009	2009	NUM
gujaf-420	122	32	to	to	ADP
gujaf-420	122	33	2015	2015	NUM
gujaf-420	122	34	using	use	VERB
gujaf-420	122	35	ols	ol	NOUN
gujaf-420	122	36	regression	regression	NOUN
gujaf-420	122	37	.	.	PUNCT
gujaf-420	123	1	the	the	DET
gujaf-420	123	2	study	study	NOUN
gujaf-420	123	3	found	find	VERB
gujaf-420	123	4	that	that	SCONJ
gujaf-420	123	5	even	even	ADV
gujaf-420	123	6	the	the	DET
gujaf-420	123	7	inclusion	inclusion	NOUN
gujaf-420	123	8	of	of	ADP
gujaf-420	123	9	one	one	NUM
gujaf-420	123	10	female	female	ADJ
gujaf-420	123	11	director	director	NOUN
gujaf-420	123	12	to	to	ADP
gujaf-420	123	13	the	the	DET
gujaf-420	123	14	board	board	NOUN
gujaf-420	123	15	has	have	VERB
gujaf-420	123	16	positive	positive	ADJ
gujaf-420	123	17	influences	influence	NOUN
gujaf-420	123	18	on	on	ADP
gujaf-420	123	19	csp	csp	PROPN
gujaf-420	123	20	,	,	PUNCT
gujaf-420	123	21	particularly	particularly	ADV
gujaf-420	123	22	for	for	ADP
gujaf-420	123	23	firms	firm	NOUN
gujaf-420	123	24	exposed	expose	VERB
gujaf-420	123	25	to	to	ADP
gujaf-420	123	26	environmental	environmental	ADJ
gujaf-420	123	27	and	and	CCONJ
gujaf-420	123	28	social	social	ADJ
gujaf-420	123	29	risk	risk	NOUN
gujaf-420	123	30	.	.	PUNCT
gujaf-420	124	1	however	however	ADV
gujaf-420	124	2	,	,	PUNCT
gujaf-420	124	3	the	the	DET
gujaf-420	124	4	study	study	NOUN
gujaf-420	124	5	focused	focus	VERB
gujaf-420	124	6	solely	solely	ADV
gujaf-420	124	7	on	on	ADP
gujaf-420	124	8	gender	gender	NOUN
gujaf-420	124	9	diversity	diversity	NOUN
gujaf-420	124	10	and	and	CCONJ
gujaf-420	124	11	did	do	AUX
gujaf-420	124	12	not	not	PART
gujaf-420	124	13	consider	consider	VERB
gujaf-420	124	14	board	board	NOUN
gujaf-420	124	15	nationality	nationality	NOUN
gujaf-420	124	16	's	's	PART
gujaf-420	124	17	impact	impact	NOUN
gujaf-420	124	18	on	on	ADP
gujaf-420	124	19	environmental	environmental	ADJ
gujaf-420	124	20	disclosure	disclosure	NOUN
gujaf-420	124	21	.	.	PUNCT
gujaf-420	125	1	exploring	explore	VERB
gujaf-420	125	2	this	this	DET
gujaf-420	125	3	relationship	relationship	NOUN
gujaf-420	125	4	in	in	ADP
gujaf-420	125	5	the	the	DET
gujaf-420	125	6	nigerian	nigerian	ADJ
gujaf-420	125	7	context	context	NOUN
gujaf-420	125	8	would	would	AUX
gujaf-420	125	9	enrich	enrich	VERB
gujaf-420	125	10	the	the	DET
gujaf-420	125	11	literature	literature	NOUN
gujaf-420	125	12	.	.	PUNCT
gujaf-420	126	1	supporting	support	VERB
gujaf-420	126	2	this	this	PRON
gujaf-420	126	3	,	,	PUNCT
gujaf-420	126	4	odum	odum	PROPN
gujaf-420	126	5	(	(	PUNCT
gujaf-420	126	6	2023	2023	NUM
gujaf-420	126	7	)	)	PUNCT
gujaf-420	126	8	also	also	ADV
gujaf-420	126	9	found	find	VERB
gujaf-420	126	10	a	a	DET
gujaf-420	126	11	significant	significant	ADJ
gujaf-420	126	12	positive	positive	ADJ
gujaf-420	126	13	impact	impact	NOUN
gujaf-420	126	14	of	of	ADP
gujaf-420	126	15	board	board	NOUN
gujaf-420	126	16	nationality	nationality	NOUN
gujaf-420	126	17	diversity	diversity	NOUN
gujaf-420	126	18	on	on	ADP
gujaf-420	126	19	environmental	environmental	ADJ
gujaf-420	126	20	reporting	reporting	NOUN
gujaf-420	126	21	.	.	PUNCT
gujaf-420	127	1	further	far	ADV
gujaf-420	127	2	,	,	PUNCT
gujaf-420	127	3	chebbi	chebbi	VERB
gujaf-420	127	4	et	et	NOUN
gujaf-420	127	5	al	al	PROPN
gujaf-420	127	6	.	.	PROPN
gujaf-420	128	1	(	(	PUNCT
gujaf-420	128	2	2020	2020	NUM
gujaf-420	128	3	)	)	PUNCT
gujaf-420	128	4	,	,	PUNCT
gujaf-420	128	5	used	use	VERB
gujaf-420	128	6	a	a	DET
gujaf-420	128	7	sample	sample	NOUN
gujaf-420	128	8	of	of	ADP
gujaf-420	128	9	85	85	NUM
gujaf-420	128	10	french	french	ADJ
gujaf-420	128	11	firms	firm	NOUN
gujaf-420	128	12	from	from	ADP
gujaf-420	128	13	2010	2010	NUM
gujaf-420	128	14	to	to	ADP
gujaf-420	128	15	2019	2019	NUM
gujaf-420	128	16	,	,	PUNCT
gujaf-420	128	17	and	and	CCONJ
gujaf-420	128	18	found	find	VERB
gujaf-420	128	19	that	that	SCONJ
gujaf-420	128	20	the	the	DET
gujaf-420	128	21	presence	presence	NOUN
gujaf-420	128	22	and	and	CCONJ
gujaf-420	128	23	proportion	proportion	NOUN
gujaf-420	128	24	of	of	ADP
gujaf-420	128	25	women	woman	NOUN
gujaf-420	128	26	on	on	ADP
gujaf-420	128	27	corporate	corporate	ADJ
gujaf-420	128	28	boards	board	NOUN
gujaf-420	128	29	positively	positively	ADV
gujaf-420	128	30	influence	influence	VERB
gujaf-420	128	31	environmental	environmental	ADJ
gujaf-420	128	32	disclosure	disclosure	NOUN
gujaf-420	128	33	.	.	PUNCT
gujaf-420	129	1	however	however	ADV
gujaf-420	129	2	,	,	PUNCT
gujaf-420	129	3	the	the	DET
gujaf-420	129	4	study	study	NOUN
gujaf-420	129	5	's	's	PART
gujaf-420	129	6	findings	finding	NOUN
gujaf-420	129	7	may	may	AUX
gujaf-420	129	8	not	not	PART
gujaf-420	129	9	be	be	AUX
gujaf-420	129	10	easily	easily	ADV
gujaf-420	129	11	generalisable	generalisable	ADJ
gujaf-420	129	12	to	to	ADP
gujaf-420	129	13	countries	country	NOUN
gujaf-420	129	14	with	with	ADP
gujaf-420	129	15	different	different	ADJ
gujaf-420	129	16	regulatory	regulatory	ADJ
gujaf-420	129	17	frameworks	framework	NOUN
gujaf-420	129	18	on	on	ADP
gujaf-420	129	19	gender	gender	NOUN
gujaf-420	129	20	diversity	diversity	NOUN
gujaf-420	129	21	and	and	CCONJ
gujaf-420	129	22	environmental	environmental	ADJ
gujaf-420	129	23	reporting	reporting	NOUN
gujaf-420	129	24	.	.	PUNCT
gujaf-420	130	1	this	this	DET
gujaf-420	130	2	limitation	limitation	NOUN
gujaf-420	130	3	underscores	underscore	VERB
gujaf-420	130	4	the	the	DET
gujaf-420	130	5	need	need	NOUN
gujaf-420	130	6	to	to	PART
gujaf-420	130	7	investigate	investigate	VERB
gujaf-420	130	8	this	this	DET
gujaf-420	130	9	relationship	relationship	NOUN
gujaf-420	130	10	within	within	ADP
gujaf-420	130	11	the	the	DET
gujaf-420	130	12	context	context	NOUN
gujaf-420	130	13	of	of	ADP
gujaf-420	130	14	nigeria	nigeria	PROPN
gujaf-420	130	15	,	,	PUNCT
gujaf-420	130	16	where	where	SCONJ
gujaf-420	130	17	environmental	environmental	ADJ
gujaf-420	130	18	disclosure	disclosure	NOUN
gujaf-420	130	19	remains	remain	VERB
gujaf-420	130	20	largely	largely	ADV
gujaf-420	130	21	voluntary	voluntary	ADJ
gujaf-420	130	22	.	.	PUNCT
gujaf-420	131	1	in	in	ADP
gujaf-420	131	2	another	another	DET
gujaf-420	131	3	development	development	NOUN
gujaf-420	131	4	,	,	PUNCT
gujaf-420	131	5	adeniyi	adeniyi	ADV
gujaf-420	131	6	and	and	CCONJ
gujaf-420	131	7	fadipe	fadipe	ADJ
gujaf-420	131	8	(	(	PUNCT
gujaf-420	131	9	2018	2018	NUM
gujaf-420	131	10	)	)	PUNCT
gujaf-420	131	11	looked	look	VERB
gujaf-420	131	12	into	into	ADP
gujaf-420	131	13	how	how	SCONJ
gujaf-420	131	14	effect	effect	NOUN
gujaf-420	131	15	of	of	ADP
gujaf-420	131	16	board	board	NOUN
gujaf-420	131	17	diversity	diversity	NOUN
gujaf-420	131	18	on	on	ADP
gujaf-420	131	19	sustainability	sustainability	NOUN
gujaf-420	131	20	reporting	reporting	NOUN
gujaf-420	131	21	in	in	ADP
gujaf-420	131	22	nigeria	nigeria	PROPN
gujaf-420	131	23	for	for	ADP
gujaf-420	131	24	the	the	DET
gujaf-420	131	25	period	period	NOUN
gujaf-420	131	26	2015	2015	NUM
gujaf-420	131	27	and	and	CCONJ
gujaf-420	131	28	2016	2016	NUM
gujaf-420	131	29	.	.	PUNCT
gujaf-420	132	1	the	the	DET
gujaf-420	132	2	authors	author	NOUN
gujaf-420	132	3	established	establish	VERB
gujaf-420	132	4	that	that	PRON
gujaf-420	132	5	board	board	NOUN
gujaf-420	132	6	gender	gender	NOUN
gujaf-420	132	7	diversity	diversity	NOUN
gujaf-420	132	8	does	do	AUX
gujaf-420	132	9	not	not	PART
gujaf-420	132	10	significantly	significantly	ADV
gujaf-420	132	11	affect	affect	VERB
gujaf-420	132	12	sustainability	sustainability	NOUN
gujaf-420	132	13	reporting	reporting	NOUN
gujaf-420	132	14	.	.	PUNCT
gujaf-420	133	1	however	however	ADV
gujaf-420	133	2	,	,	PUNCT
gujaf-420	133	3	since	since	SCONJ
gujaf-420	133	4	the	the	DET
gujaf-420	133	5	study	study	NOUN
gujaf-420	133	6	only	only	ADV
gujaf-420	133	7	covered	cover	VERB
gujaf-420	133	8	a	a	DET
gujaf-420	133	9	two	two	NUM
gujaf-420	133	10	-	-	PUNCT
gujaf-420	133	11	year	year	NOUN
gujaf-420	133	12	period	period	NOUN
gujaf-420	133	13	,	,	PUNCT
gujaf-420	133	14	which	which	PRON
gujaf-420	133	15	is	be	AUX
gujaf-420	133	16	quite	quite	ADV
gujaf-420	133	17	brief	brief	ADJ
gujaf-420	133	18	,	,	PUNCT
gujaf-420	133	19	it	it	PRON
gujaf-420	133	20	would	would	AUX
gujaf-420	133	21	be	be	AUX
gujaf-420	133	22	beneficial	beneficial	ADJ
gujaf-420	133	23	for	for	ADP
gujaf-420	133	24	future	future	ADJ
gujaf-420	133	25	research	research	NOUN
gujaf-420	133	26	to	to	PART
gujaf-420	133	27	explore	explore	VERB
gujaf-420	133	28	a	a	DET
gujaf-420	133	29	longer	long	ADJ
gujaf-420	133	30	timeframe	timeframe	NOUN
gujaf-420	133	31	.	.	PUNCT
gujaf-420	134	1	on	on	ADP
gujaf-420	134	2	board	board	NOUN
gujaf-420	134	3	age	age	NOUN
gujaf-420	134	4	diversity	diversity	NOUN
gujaf-420	134	5	,	,	PUNCT
gujaf-420	134	6	beji	beji	VERB
gujaf-420	134	7	et	et	PROPN
gujaf-420	134	8	al	al	PROPN
gujaf-420	134	9	.	.	PROPN
gujaf-420	135	1	(	(	PUNCT
gujaf-420	135	2	2020	2020	NUM
gujaf-420	135	3	)	)	PUNCT
gujaf-420	135	4	found	find	VERB
gujaf-420	135	5	that	that	SCONJ
gujaf-420	135	6	greater	great	ADJ
gujaf-420	135	7	age	age	NOUN
gujaf-420	135	8	diversity	diversity	NOUN
gujaf-420	135	9	on	on	ADP
gujaf-420	135	10	boards	board	NOUN
gujaf-420	135	11	is	be	AUX
gujaf-420	135	12	linked	link	VERB
gujaf-420	135	13	to	to	ADP
gujaf-420	135	14	improved	improve	VERB
gujaf-420	135	15	environmental	environmental	ADJ
gujaf-420	135	16	performance	performance	NOUN
gujaf-420	135	17	,	,	PUNCT
gujaf-420	135	18	aligning	align	VERB
gujaf-420	135	19	with	with	ADP
gujaf-420	135	20	fernandes	fernande	NOUN
gujaf-420	135	21	et	et	PROPN
gujaf-420	135	22	al	al	PROPN
gujaf-420	135	23	.	.	PROPN
gujaf-420	136	1	(	(	PUNCT
gujaf-420	136	2	2019	2019	NUM
gujaf-420	136	3	)	)	PUNCT
gujaf-420	136	4	,	,	PUNCT
gujaf-420	136	5	especially	especially	ADV
gujaf-420	136	6	in	in	ADP
gujaf-420	136	7	boards	board	NOUN
gujaf-420	136	8	with	with	ADP
gujaf-420	136	9	an	an	DET
gujaf-420	136	10	average	average	ADJ
gujaf-420	136	11	age	age	NOUN
gujaf-420	136	12	of	of	ADP
gujaf-420	136	13	55	55	NUM
gujaf-420	136	14	-	-	SYM
gujaf-420	136	15	60	60	NUM
gujaf-420	136	16	.	.	PUNCT
gujaf-420	137	1	however	however	ADV
gujaf-420	137	2	,	,	PUNCT
gujaf-420	137	3	prudencio	prudencio	PROPN
gujaf-420	137	4	et	et	PROPN
gujaf-420	137	5	al	al	PROPN
gujaf-420	137	6	.	.	PROPN
gujaf-420	137	7	(	(	PUNCT
gujaf-420	137	8	2021	2021	NUM
gujaf-420	137	9	)	)	PUNCT
gujaf-420	137	10	,	,	PUNCT
gujaf-420	137	11	musa	musa	PROPN
gujaf-420	137	12	et	et	PROPN
gujaf-420	137	13	al	al	PROPN
gujaf-420	137	14	.	.	PROPN
gujaf-420	137	15	(	(	PUNCT
gujaf-420	137	16	2020	2020	NUM
gujaf-420	137	17	)	)	PUNCT
gujaf-420	137	18	,	,	PUNCT
gujaf-420	137	19	and	and	CCONJ
gujaf-420	137	20	baker	baker	PROPN
gujaf-420	137	21	et	et	PROPN
gujaf-420	137	22	al	al	PROPN
gujaf-420	137	23	.	.	PROPN
gujaf-420	138	1	(	(	PUNCT
gujaf-420	138	2	2019	2019	NUM
gujaf-420	138	3	)	)	PUNCT
gujaf-420	138	4	did	do	AUX
gujaf-420	138	5	not	not	PART
gujaf-420	138	6	find	find	VERB
gujaf-420	138	7	a	a	DET
gujaf-420	138	8	significant	significant	ADJ
gujaf-420	138	9	correlation	correlation	NOUN
gujaf-420	138	10	between	between	ADP
gujaf-420	138	11	age	age	NOUN
gujaf-420	138	12	diversity	diversity	NOUN
gujaf-420	138	13	on	on	ADP
gujaf-420	138	14	boards	board	NOUN
gujaf-420	138	15	and	and	CCONJ
gujaf-420	138	16	er	er	INTJ
gujaf-420	138	17	.	.	PUNCT
gujaf-420	138	18	gusau	gusau	PROPN
gujaf-420	138	19	journal	journal	PROPN
gujaf-420	138	20	of	of	ADP
gujaf-420	138	21	accounting	accounting	NOUN
gujaf-420	138	22	and	and	CCONJ
gujaf-420	138	23	finance	finance	NOUN
gujaf-420	138	24	,	,	PUNCT
gujaf-420	138	25	vol.6	vol.6	PROPN
gujaf-420	138	26	,	,	PUNCT
gujaf-420	138	27	issue	issue	NOUN
gujaf-420	138	28	2	2	NUM
gujaf-420	138	29	,	,	PUNCT
gujaf-420	138	30	april	april	PROPN
gujaf-420	138	31	,	,	PUNCT
gujaf-420	138	32	2025	2025	NUM
gujaf-420	138	33	129	129	NUM
gujaf-420	138	34	in	in	ADP
gujaf-420	138	35	another	another	DET
gujaf-420	138	36	study	study	NOUN
gujaf-420	138	37	,	,	PUNCT
gujaf-420	138	38	ma	ma	PROPN
gujaf-420	138	39	et	et	PROPN
gujaf-420	138	40	al	al	PROPN
gujaf-420	138	41	.	.	PROPN
gujaf-420	139	1	(	(	PUNCT
gujaf-420	139	2	2019	2019	NUM
gujaf-420	139	3	)	)	PUNCT
gujaf-420	139	4	found	find	VERB
gujaf-420	139	5	board	board	NOUN
gujaf-420	139	6	educational	educational	ADJ
gujaf-420	139	7	background	background	NOUN
gujaf-420	139	8	especially	especially	ADV
gujaf-420	139	9	those	those	PRON
gujaf-420	139	10	with	with	ADP
gujaf-420	139	11	master	master	NOUN
gujaf-420	139	12	’s	’s	NOUN
gujaf-420	139	13	in	in	ADP
gujaf-420	139	14	business	business	NOUN
gujaf-420	139	15	administration	administration	NOUN
gujaf-420	139	16	(	(	PUNCT
gujaf-420	139	17	mba	mba	NOUN
gujaf-420	139	18	)	)	PUNCT
gujaf-420	139	19	to	to	PART
gujaf-420	139	20	have	have	VERB
gujaf-420	139	21	positive	positive	ADJ
gujaf-420	139	22	affect	affect	NOUN
gujaf-420	139	23	on	on	ADP
gujaf-420	139	24	environmental	environmental	ADJ
gujaf-420	139	25	disclosure	disclosure	NOUN
gujaf-420	139	26	,	,	PUNCT
gujaf-420	139	27	while	while	SCONJ
gujaf-420	139	28	board	board	NOUN
gujaf-420	139	29	member	member	NOUN
gujaf-420	139	30	with	with	ADP
gujaf-420	139	31	legal	legal	ADJ
gujaf-420	139	32	educational	educational	ADJ
gujaf-420	139	33	backgrounds	background	NOUN
gujaf-420	139	34	have	have	VERB
gujaf-420	139	35	a	a	DET
gujaf-420	139	36	negative	negative	ADJ
gujaf-420	139	37	effect	effect	NOUN
gujaf-420	139	38	.	.	PUNCT
gujaf-420	140	1	more	more	ADV
gujaf-420	140	2	so	so	ADV
gujaf-420	140	3	,	,	PUNCT
gujaf-420	140	4	gold	gold	NOUN
gujaf-420	140	5	et	et	PROPN
gujaf-420	140	6	al	al	PROPN
gujaf-420	140	7	.	.	PROPN
gujaf-420	141	1	(	(	PUNCT
gujaf-420	141	2	2021	2021	NUM
gujaf-420	141	3	)	)	PUNCT
gujaf-420	141	4	discovered	discover	VERB
gujaf-420	141	5	a	a	DET
gujaf-420	141	6	positive	positive	ADJ
gujaf-420	141	7	influence	influence	NOUN
gujaf-420	141	8	of	of	ADP
gujaf-420	141	9	diverse	diverse	ADJ
gujaf-420	141	10	board	board	NOUN
gujaf-420	141	11	education	education	NOUN
gujaf-420	141	12	on	on	ADP
gujaf-420	141	13	sustainability	sustainability	NOUN
gujaf-420	141	14	reporting	reporting	NOUN
gujaf-420	141	15	in	in	ADP
gujaf-420	141	16	nigerian	nigerian	ADJ
gujaf-420	141	17	consumer	consumer	NOUN
gujaf-420	141	18	goods	good	NOUN
gujaf-420	141	19	firms	firm	NOUN
gujaf-420	141	20	.	.	PUNCT
gujaf-420	142	1	furthermore	furthermore	ADV
gujaf-420	142	2	,	,	PUNCT
gujaf-420	142	3	olanrewaju	olanrewaju	ADJ
gujaf-420	142	4	et	et	PROPN
gujaf-420	142	5	al	al	PROPN
gujaf-420	142	6	.	.	PROPN
gujaf-420	142	7	(	(	PUNCT
gujaf-420	142	8	2020	2020	NUM
gujaf-420	142	9	)	)	PUNCT
gujaf-420	142	10	found	find	VERB
gujaf-420	142	11	that	that	SCONJ
gujaf-420	142	12	board	board	NOUN
gujaf-420	142	13	nationality	nationality	NOUN
gujaf-420	142	14	diversity	diversity	NOUN
gujaf-420	142	15	positively	positively	ADV
gujaf-420	142	16	influences	influence	VERB
gujaf-420	142	17	corporate	corporate	ADJ
gujaf-420	142	18	social	social	ADJ
gujaf-420	142	19	responsibility	responsibility	NOUN
gujaf-420	142	20	(	(	PUNCT
gujaf-420	142	21	csr	csr	NOUN
gujaf-420	142	22	)	)	PUNCT
gujaf-420	142	23	in	in	ADP
gujaf-420	142	24	nigeria	nigeria	PROPN
gujaf-420	142	25	’s	’s	PART
gujaf-420	142	26	oil	oil	NOUN
gujaf-420	142	27	and	and	CCONJ
gujaf-420	142	28	gas	gas	NOUN
gujaf-420	142	29	sector	sector	NOUN
gujaf-420	142	30	,	,	PUNCT
gujaf-420	142	31	using	use	VERB
gujaf-420	142	32	data	datum	NOUN
gujaf-420	142	33	from	from	ADP
gujaf-420	142	34	eight	eight	NUM
gujaf-420	142	35	listed	list	VERB
gujaf-420	142	36	firms	firm	NOUN
gujaf-420	142	37	(	(	PUNCT
gujaf-420	142	38	2012–2018	2012–2018	NUM
gujaf-420	142	39	)	)	PUNCT
gujaf-420	142	40	and	and	CCONJ
gujaf-420	142	41	panel	panel	NOUN
gujaf-420	142	42	corrected	correct	VERB
gujaf-420	142	43	standard	standard	ADJ
gujaf-420	142	44	error	error	NOUN
gujaf-420	142	45	regression	regression	NOUN
gujaf-420	142	46	.	.	PUNCT
gujaf-420	143	1	however	however	ADV
gujaf-420	143	2	,	,	PUNCT
gujaf-420	143	3	expanding	expand	VERB
gujaf-420	143	4	the	the	DET
gujaf-420	143	5	focus	focus	NOUN
gujaf-420	143	6	to	to	ADP
gujaf-420	143	7	environmental	environmental	ADJ
gujaf-420	143	8	disclosure	disclosure	NOUN
gujaf-420	143	9	especially	especially	ADV
gujaf-420	143	10	among	among	ADP
gujaf-420	143	11	listed	list	VERB
gujaf-420	143	12	manufacturing	manufacturing	NOUN
gujaf-420	143	13	firms	firm	NOUN
gujaf-420	143	14	in	in	ADP
gujaf-420	143	15	nigeria	nigeria	PROPN
gujaf-420	143	16	and	and	CCONJ
gujaf-420	143	17	using	use	VERB
gujaf-420	143	18	iso	iso	NOUN
gujaf-420	143	19	standards	standard	NOUN
gujaf-420	143	20	may	may	AUX
gujaf-420	143	21	yield	yield	VERB
gujaf-420	143	22	broader	broad	ADJ
gujaf-420	143	23	insights	insight	NOUN
gujaf-420	143	24	and	and	CCONJ
gujaf-420	143	25	provide	provide	VERB
gujaf-420	143	26	more	more	ADV
gujaf-420	143	27	favorable	favorable	ADJ
gujaf-420	143	28	outcome	outcome	NOUN
gujaf-420	143	29	.	.	PUNCT
gujaf-420	144	1	similarly	similarly	ADV
gujaf-420	144	2	,	,	PUNCT
gujaf-420	144	3	mirza	mirza	PROPN
gujaf-420	144	4	et	et	PROPN
gujaf-420	144	5	al	al	PROPN
gujaf-420	144	6	.	.	PROPN
gujaf-420	144	7	(	(	PUNCT
gujaf-420	144	8	2020	2020	NUM
gujaf-420	144	9	)	)	PUNCT
gujaf-420	144	10	showed	show	VERB
gujaf-420	144	11	that	that	SCONJ
gujaf-420	144	12	board	board	NOUN
gujaf-420	144	13	nationality	nationality	NOUN
gujaf-420	144	14	moderates	moderate	VERB
gujaf-420	144	15	the	the	DET
gujaf-420	144	16	relationship	relationship	NOUN
gujaf-420	144	17	between	between	ADP
gujaf-420	144	18	corporate	corporate	ADJ
gujaf-420	144	19	governance	governance	NOUN
gujaf-420	144	20	and	and	CCONJ
gujaf-420	144	21	investment	investment	NOUN
gujaf-420	144	22	decisions	decision	NOUN
gujaf-420	144	23	but	but	CCONJ
gujaf-420	144	24	did	do	AUX
gujaf-420	144	25	not	not	PART
gujaf-420	144	26	treat	treat	VERB
gujaf-420	144	27	it	it	PRON
gujaf-420	144	28	as	as	ADP
gujaf-420	144	29	an	an	DET
gujaf-420	144	30	independent	independent	ADJ
gujaf-420	144	31	factor	factor	NOUN
gujaf-420	144	32	.	.	PUNCT
gujaf-420	145	1	exploring	explore	VERB
gujaf-420	145	2	board	board	NOUN
gujaf-420	145	3	nationality	nationality	NOUN
gujaf-420	145	4	’s	’s	PART
gujaf-420	145	5	impact	impact	NOUN
gujaf-420	145	6	as	as	ADP
gujaf-420	145	7	a	a	DET
gujaf-420	145	8	composite	composite	ADJ
gujaf-420	145	9	index	index	NOUN
gujaf-420	145	10	of	of	ADP
gujaf-420	145	11	dib	dib	PROPN
gujaf-420	145	12	on	on	ADP
gujaf-420	145	13	environmental	environmental	ADJ
gujaf-420	145	14	disclosure	disclosure	NOUN
gujaf-420	145	15	in	in	ADP
gujaf-420	145	16	nigeria	nigeria	PROPN
gujaf-420	145	17	could	could	AUX
gujaf-420	145	18	provide	provide	VERB
gujaf-420	145	19	valuable	valuable	ADJ
gujaf-420	145	20	contributions	contribution	NOUN
gujaf-420	145	21	which	which	PRON
gujaf-420	145	22	will	will	AUX
gujaf-420	145	23	add	add	VERB
gujaf-420	145	24	to	to	ADP
gujaf-420	145	25	the	the	DET
gujaf-420	145	26	existing	exist	VERB
gujaf-420	145	27	body	body	NOUN
gujaf-420	145	28	of	of	ADP
gujaf-420	145	29	knowledge	knowledge	NOUN
gujaf-420	145	30	.	.	PUNCT
gujaf-420	146	1	in	in	ADP
gujaf-420	146	2	concurrence	concurrence	NOUN
gujaf-420	146	3	,	,	PUNCT
gujaf-420	146	4	onyali	onyali	ADJ
gujaf-420	146	5	and	and	CCONJ
gujaf-420	146	6	okafor	okafor	PROPN
gujaf-420	146	7	(	(	PUNCT
gujaf-420	146	8	2019	2019	NUM
gujaf-420	146	9	)	)	PUNCT
gujaf-420	146	10	discovered	discover	VERB
gujaf-420	146	11	a	a	DET
gujaf-420	146	12	significant	significant	ADJ
gujaf-420	146	13	influence	influence	NOUN
gujaf-420	146	14	of	of	ADP
gujaf-420	146	15	foreign	foreign	ADJ
gujaf-420	146	16	directors	director	NOUN
gujaf-420	146	17	on	on	ADP
gujaf-420	146	18	er	er	INTJ
gujaf-420	146	19	of	of	ADP
gujaf-420	146	20	nigeria	nigeria	PROPN
gujaf-420	146	21	consumer	consumer	NOUN
gujaf-420	146	22	goods	good	NOUN
gujaf-420	146	23	firms	firm	NOUN
gujaf-420	146	24	.	.	PUNCT
gujaf-420	147	1	the	the	DET
gujaf-420	147	2	outcome	outcome	NOUN
gujaf-420	147	3	was	be	AUX
gujaf-420	147	4	supported	support	VERB
gujaf-420	147	5	by	by	ADP
gujaf-420	147	6	studies	study	NOUN
gujaf-420	147	7	like	like	ADP
gujaf-420	147	8	zaid	zaid	PROPN
gujaf-420	147	9	et	et	PROPN
gujaf-420	147	10	al	al	PROPN
gujaf-420	147	11	.	.	PROPN
gujaf-420	148	1	(	(	PUNCT
gujaf-420	148	2	2020	2020	NUM
gujaf-420	148	3	)	)	PUNCT
gujaf-420	148	4	,	,	PUNCT
gujaf-420	148	5	khan	khan	PROPN
gujaf-420	148	6	et	et	PROPN
gujaf-420	148	7	al	al	PROPN
gujaf-420	148	8	.	.	PROPN
gujaf-420	149	1	(	(	PUNCT
gujaf-420	149	2	2019a	2019a	NUM
gujaf-420	149	3	,	,	PUNCT
gujaf-420	149	4	2019b	2019b	NUM
gujaf-420	149	5	)	)	PUNCT
gujaf-420	149	6	,	,	PUNCT
gujaf-420	149	7	and	and	CCONJ
gujaf-420	149	8	berger	berger	PROPN
gujaf-420	149	9	(	(	PUNCT
gujaf-420	149	10	2019	2019	NUM
gujaf-420	149	11	)	)	PUNCT
gujaf-420	149	12	.	.	PUNCT
gujaf-420	150	1	in	in	ADP
gujaf-420	150	2	contrast	contrast	NOUN
gujaf-420	150	3	,	,	PUNCT
gujaf-420	150	4	anazonwu	anazonwu	PROPN
gujaf-420	150	5	et	et	PROPN
gujaf-420	150	6	al	al	PROPN
gujaf-420	150	7	.	.	PUNCT
gujaf-420	150	8	(	(	PUNCT
gujaf-420	150	9	2018	2018	NUM
gujaf-420	150	10	)	)	PUNCT
gujaf-420	150	11	,	,	PUNCT
gujaf-420	150	12	musa	musa	PROPN
gujaf-420	150	13	et	et	PROPN
gujaf-420	150	14	al	al	PROPN
gujaf-420	150	15	.	.	PROPN
gujaf-420	150	16	(	(	PUNCT
gujaf-420	150	17	2020	2020	NUM
gujaf-420	150	18	)	)	PUNCT
gujaf-420	150	19	,	,	PUNCT
gujaf-420	150	20	zaid	zaid	PROPN
gujaf-420	150	21	et	et	PROPN
gujaf-420	150	22	al	al	PROPN
gujaf-420	150	23	.	.	PROPN
gujaf-420	150	24	(	(	PUNCT
gujaf-420	150	25	2020	2020	NUM
gujaf-420	150	26	)	)	PUNCT
gujaf-420	150	27	found	find	VERB
gujaf-420	150	28	no	no	DET
gujaf-420	150	29	evidence	evidence	NOUN
gujaf-420	150	30	of	of	ADP
gujaf-420	150	31	a	a	DET
gujaf-420	150	32	connection	connection	NOUN
gujaf-420	150	33	.	.	PUNCT
gujaf-420	151	1	in	in	ADP
gujaf-420	151	2	another	another	DET
gujaf-420	151	3	study	study	NOUN
gujaf-420	151	4	by	by	ADP
gujaf-420	151	5	kolsi	kolsi	PROPN
gujaf-420	151	6	(	(	PUNCT
gujaf-420	151	7	2022	2022	NUM
gujaf-420	151	8	)	)	PUNCT
gujaf-420	151	9	.	.	PUNCT
gujaf-420	152	1	the	the	DET
gujaf-420	152	2	author	author	NOUN
gujaf-420	152	3	discovered	discover	VERB
gujaf-420	152	4	a	a	DET
gujaf-420	152	5	significant	significant	ADJ
gujaf-420	152	6	positive	positive	ADJ
gujaf-420	152	7	link	link	NOUN
gujaf-420	152	8	between	between	ADP
gujaf-420	152	9	audit	audit	NOUN
gujaf-420	152	10	committee	committee	NOUN
gujaf-420	152	11	independence	independence	NOUN
gujaf-420	152	12	and	and	CCONJ
gujaf-420	152	13	csr	csr	NOUN
gujaf-420	152	14	disclosure	disclosure	NOUN
gujaf-420	152	15	among	among	ADP
gujaf-420	152	16	410	410	NUM
gujaf-420	152	17	uae	uae	PROPN
gujaf-420	152	18	-	-	PUNCT
gujaf-420	152	19	listed	list	VERB
gujaf-420	152	20	firms	firm	NOUN
gujaf-420	152	21	,	,	PUNCT
gujaf-420	152	22	though	though	SCONJ
gujaf-420	152	23	the	the	DET
gujaf-420	152	24	study	study	NOUN
gujaf-420	152	25	lacked	lack	VERB
gujaf-420	152	26	a	a	DET
gujaf-420	152	27	specified	specified	ADJ
gujaf-420	152	28	period	period	NOUN
gujaf-420	152	29	and	and	CCONJ
gujaf-420	152	30	broader	broad	ADJ
gujaf-420	152	31	context	context	NOUN
gujaf-420	152	32	.	.	PUNCT
gujaf-420	153	1	similarly	similarly	ADV
gujaf-420	153	2	,	,	PUNCT
gujaf-420	153	3	moalla	moalla	PROPN
gujaf-420	153	4	et	et	PROPN
gujaf-420	153	5	al	al	PROPN
gujaf-420	153	6	.	.	PROPN
gujaf-420	153	7	(	(	PUNCT
gujaf-420	153	8	2020	2020	NUM
gujaf-420	153	9	)	)	PUNCT
gujaf-420	153	10	in	in	ADP
gujaf-420	153	11	france	france	PROPN
gujaf-420	153	12	,	,	PUNCT
gujaf-420	153	13	and	and	CCONJ
gujaf-420	153	14	ika	ika	PROPN
gujaf-420	153	15	et	et	PROPN
gujaf-420	153	16	al	al	PROPN
gujaf-420	153	17	.	.	PROPN
gujaf-420	154	1	(	(	PUNCT
gujaf-420	154	2	2021	2021	NUM
gujaf-420	154	3	)	)	PUNCT
gujaf-420	154	4	,	,	PUNCT
gujaf-420	154	5	namakavarani	namakavarani	X
gujaf-420	154	6	et	et	PROPN
gujaf-420	154	7	al	al	PROPN
gujaf-420	154	8	.	.	PROPN
gujaf-420	154	9	(	(	PUNCT
gujaf-420	154	10	2021	2021	NUM
gujaf-420	154	11	)	)	PUNCT
gujaf-420	154	12	,	,	PUNCT
gujaf-420	154	13	and	and	CCONJ
gujaf-420	154	14	arif	arif	PROPN
gujaf-420	154	15	et	et	PROPN
gujaf-420	154	16	al	al	PROPN
gujaf-420	154	17	.	.	PROPN
gujaf-420	154	18	(	(	PUNCT
gujaf-420	154	19	2020	2020	NUM
gujaf-420	154	20	)	)	PUNCT
gujaf-420	154	21	across	across	ADP
gujaf-420	154	22	various	various	ADJ
gujaf-420	154	23	contexts	contexts	NOUN
gujaf-420	154	24	,	,	PUNCT
gujaf-420	154	25	all	all	PRON
gujaf-420	154	26	reported	report	VERB
gujaf-420	154	27	a	a	DET
gujaf-420	154	28	positive	positive	ADJ
gujaf-420	154	29	effect	effect	NOUN
gujaf-420	154	30	of	of	ADP
gujaf-420	154	31	audit	audit	NOUN
gujaf-420	154	32	committee	committee	NOUN
gujaf-420	154	33	independence	independence	NOUN
gujaf-420	154	34	on	on	ADP
gujaf-420	154	35	environmental	environmental	ADJ
gujaf-420	154	36	and	and	CCONJ
gujaf-420	154	37	sustainability	sustainability	NOUN
gujaf-420	154	38	disclosures	disclosure	NOUN
gujaf-420	154	39	(	(	PUNCT
gujaf-420	154	40	endc	endc	NOUN
gujaf-420	154	41	)	)	PUNCT
gujaf-420	154	42	,	,	PUNCT
gujaf-420	154	43	including	include	VERB
gujaf-420	154	44	compliance	compliance	NOUN
gujaf-420	154	45	with	with	ADP
gujaf-420	154	46	gri	gri	PROPN
gujaf-420	154	47	guidelines	guideline	NOUN
gujaf-420	154	48	.	.	PUNCT
gujaf-420	155	1	broader	broad	ADJ
gujaf-420	155	2	studies	study	NOUN
gujaf-420	155	3	in	in	ADP
gujaf-420	155	4	nigeria	nigeria	PROPN
gujaf-420	155	5	may	may	AUX
gujaf-420	155	6	yield	yield	VERB
gujaf-420	155	7	more	more	ADJ
gujaf-420	155	8	context	context	NOUN
gujaf-420	155	9	-	-	PUNCT
gujaf-420	155	10	relevant	relevant	ADJ
gujaf-420	155	11	insights	insight	NOUN
gujaf-420	155	12	.	.	PUNCT
gujaf-420	156	1	in	in	ADP
gujaf-420	156	2	the	the	DET
gujaf-420	156	3	same	same	ADJ
gujaf-420	156	4	vein	vein	NOUN
gujaf-420	156	5	,	,	PUNCT
gujaf-420	156	6	amin	amin	PROPN
gujaf-420	156	7	et	et	PROPN
gujaf-420	156	8	al	al	PROPN
gujaf-420	156	9	.	.	PROPN
gujaf-420	157	1	(	(	PUNCT
gujaf-420	157	2	2021	2021	NUM
gujaf-420	157	3	)	)	PUNCT
gujaf-420	157	4	investigated	investigate	VERB
gujaf-420	157	5	the	the	DET
gujaf-420	157	6	relationship	relationship	NOUN
gujaf-420	157	7	between	between	ADP
gujaf-420	157	8	audit	audit	NOUN
gujaf-420	157	9	committee	committee	NOUN
gujaf-420	157	10	characteristics	characteristic	NOUN
gujaf-420	157	11	and	and	CCONJ
gujaf-420	157	12	biodiversity	biodiversity	NOUN
gujaf-420	157	13	disclosure	disclosure	NOUN
gujaf-420	157	14	in	in	ADP
gujaf-420	157	15	japanese	japanese	ADJ
gujaf-420	157	16	insurance	insurance	NOUN
gujaf-420	157	17	firms	firm	NOUN
gujaf-420	157	18	(	(	PUNCT
gujaf-420	157	19	2012–2018	2012–2018	NUM
gujaf-420	157	20	)	)	PUNCT
gujaf-420	157	21	,	,	PUNCT
gujaf-420	157	22	using	use	VERB
gujaf-420	157	23	qualitative	qualitative	ADJ
gujaf-420	157	24	data	datum	NOUN
gujaf-420	157	25	.	.	PUNCT
gujaf-420	158	1	the	the	DET
gujaf-420	158	2	study	study	NOUN
gujaf-420	158	3	found	find	VERB
gujaf-420	158	4	that	that	SCONJ
gujaf-420	158	5	frequent	frequent	ADJ
gujaf-420	158	6	audit	audit	NOUN
gujaf-420	158	7	committee	committee	NOUN
gujaf-420	158	8	meetings	meeting	NOUN
gujaf-420	158	9	significantly	significantly	ADV
gujaf-420	158	10	enhance	enhance	VERB
gujaf-420	158	11	biodiversity	biodiversity	NOUN
gujaf-420	158	12	disclosure	disclosure	NOUN
gujaf-420	158	13	.	.	PUNCT
gujaf-420	159	1	however	however	ADV
gujaf-420	159	2	,	,	PUNCT
gujaf-420	159	3	the	the	DET
gujaf-420	159	4	findings	finding	NOUN
gujaf-420	159	5	are	be	AUX
gujaf-420	159	6	limited	limit	VERB
gujaf-420	159	7	to	to	ADP
gujaf-420	159	8	japan	japan	PROPN
gujaf-420	159	9	’s	’s	PART
gujaf-420	159	10	insurance	insurance	NOUN
gujaf-420	159	11	sector	sector	NOUN
gujaf-420	159	12	and	and	CCONJ
gujaf-420	159	13	may	may	AUX
gujaf-420	159	14	not	not	PART
gujaf-420	159	15	apply	apply	VERB
gujaf-420	159	16	broadly	broadly	ADV
gujaf-420	159	17	across	across	ADP
gujaf-420	159	18	manufacturing	manufacturing	NOUN
gujaf-420	159	19	sector	sector	NOUN
gujaf-420	159	20	.	.	PUNCT
gujaf-420	160	1	a	a	DET
gujaf-420	160	2	similar	similar	ADJ
gujaf-420	160	3	study	study	NOUN
gujaf-420	160	4	covering	cover	VERB
gujaf-420	160	5	nigeria	nigeria	PROPN
gujaf-420	160	6	’s	’s	PART
gujaf-420	160	7	entire	entire	ADJ
gujaf-420	160	8	manufacturing	manufacturing	NOUN
gujaf-420	160	9	sector	sector	NOUN
gujaf-420	160	10	could	could	AUX
gujaf-420	160	11	yield	yield	VERB
gujaf-420	160	12	more	more	ADJ
gujaf-420	160	13	comprehensive	comprehensive	ADJ
gujaf-420	160	14	insights	insight	NOUN
gujaf-420	160	15	.	.	PUNCT
gujaf-420	161	1	in	in	ADP
gujaf-420	161	2	agreement	agreement	NOUN
gujaf-420	161	3	with	with	ADP
gujaf-420	161	4	this	this	DET
gujaf-420	161	5	finding	finding	NOUN
gujaf-420	161	6	,	,	PUNCT
gujaf-420	161	7	arif	arif	PROPN
gujaf-420	161	8	et	et	PROPN
gujaf-420	161	9	al	al	PROPN
gujaf-420	161	10	.	.	PROPN
gujaf-420	162	1	(	(	PUNCT
gujaf-420	162	2	2020	2020	NUM
gujaf-420	162	3	)	)	PUNCT
gujaf-420	162	4	,	,	PUNCT
gujaf-420	162	5	odoemelam	odoemelam	NOUN
gujaf-420	162	6	and	and	CCONJ
gujaf-420	162	7	okafor	okafor	PROPN
gujaf-420	162	8	(	(	PUNCT
gujaf-420	162	9	2018	2018	NUM
gujaf-420	162	10	)	)	PUNCT
gujaf-420	162	11	,	,	PUNCT
gujaf-420	162	12	appuhami	appuhami	NOUN
gujaf-420	162	13	and	and	CCONJ
gujaf-420	162	14	tashako	tashako	PROPN
gujaf-420	162	15	(	(	PUNCT
gujaf-420	162	16	2017	2017	NUM
gujaf-420	162	17	)	)	PUNCT
gujaf-420	162	18	,	,	PUNCT
gujaf-420	162	19	and	and	CCONJ
gujaf-420	162	20	samaha	samaha	VERB
gujaf-420	162	21	et	et	PROPN
gujaf-420	162	22	al	al	PROPN
gujaf-420	162	23	.	.	PROPN
gujaf-420	163	1	(	(	PUNCT
gujaf-420	163	2	2015	2015	NUM
gujaf-420	163	3	)	)	PUNCT
gujaf-420	163	4	also	also	ADV
gujaf-420	163	5	reported	report	VERB
gujaf-420	163	6	a	a	DET
gujaf-420	163	7	strong	strong	ADJ
gujaf-420	163	8	positive	positive	ADJ
gujaf-420	163	9	association	association	NOUN
gujaf-420	163	10	between	between	ADP
gujaf-420	163	11	audit	audit	NOUN
gujaf-420	163	12	committee	committee	NOUN
gujaf-420	163	13	meeting	meeting	NOUN
gujaf-420	163	14	frequency	frequency	NOUN
gujaf-420	163	15	and	and	CCONJ
gujaf-420	163	16	environmental	environmental	ADJ
gujaf-420	163	17	and	and	CCONJ
gujaf-420	163	18	sustainability	sustainability	NOUN
gujaf-420	163	19	disclosures	disclosure	NOUN
gujaf-420	163	20	.	.	PUNCT
gujaf-420	164	1	these	these	DET
gujaf-420	164	2	studies	study	NOUN
gujaf-420	164	3	collectively	collectively	ADV
gujaf-420	164	4	underscore	underscore	VERB
gujaf-420	164	5	the	the	DET
gujaf-420	164	6	importance	importance	NOUN
gujaf-420	164	7	of	of	ADP
gujaf-420	164	8	board	board	NOUN
gujaf-420	164	9	's	's	PART
gujaf-420	164	10	role	role	NOUN
gujaf-420	164	11	in	in	ADP
gujaf-420	164	12	environmental	environmental	ADJ
gujaf-420	164	13	disclosure	disclosure	NOUN
gujaf-420	164	14	,	,	PUNCT
gujaf-420	164	15	but	but	CCONJ
gujaf-420	164	16	context	context	NOUN
gujaf-420	164	17	-	-	PUNCT
gujaf-420	164	18	specific	specific	ADJ
gujaf-420	164	19	variations	variation	NOUN
gujaf-420	164	20	exist	exist	VERB
gujaf-420	164	21	,	,	PUNCT
gujaf-420	164	22	urging	urge	VERB
gujaf-420	164	23	further	further	ADJ
gujaf-420	164	24	research	research	NOUN
gujaf-420	164	25	,	,	PUNCT
gujaf-420	164	26	especially	especially	ADV
gujaf-420	164	27	in	in	ADP
gujaf-420	164	28	nigeria	nigeria	PROPN
gujaf-420	164	29	's	's	PART
gujaf-420	164	30	distinct	distinct	ADJ
gujaf-420	164	31	context	context	NOUN
gujaf-420	164	32	.	.	PUNCT
gujaf-420	165	1	in	in	ADP
gujaf-420	165	2	contrast	contrast	NOUN
gujaf-420	165	3	,	,	PUNCT
gujaf-420	165	4	blay	blay	PROPN
gujaf-420	165	5	et	et	PROPN
gujaf-420	165	6	al	al	PROPN
gujaf-420	165	7	.	.	PROPN
gujaf-420	166	1	(	(	PUNCT
gujaf-420	166	2	2025	2025	NUM
gujaf-420	166	3	)	)	PUNCT
gujaf-420	166	4	found	find	VERB
gujaf-420	166	5	a	a	DET
gujaf-420	166	6	negative	negative	ADJ
gujaf-420	166	7	link	link	NOUN
gujaf-420	166	8	between	between	ADP
gujaf-420	166	9	audit	audit	NOUN
gujaf-420	166	10	committee	committee	NOUN
gujaf-420	166	11	meeting	meeting	NOUN
gujaf-420	166	12	frequency	frequency	NOUN
gujaf-420	166	13	and	and	CCONJ
gujaf-420	166	14	environmental	environmental	ADJ
gujaf-420	166	15	reporting	reporting	NOUN
gujaf-420	166	16	in	in	ADP
gujaf-420	166	17	ssa	ssa	PROPN
gujaf-420	166	18	firms	firm	NOUN
gujaf-420	166	19	but	but	CCONJ
gujaf-420	166	20	overlooked	overlook	VERB
gujaf-420	166	21	differences	difference	NOUN
gujaf-420	166	22	in	in	ADP
gujaf-420	166	23	environmental	environmental	ADJ
gujaf-420	166	24	laws	law	NOUN
gujaf-420	166	25	across	across	ADP
gujaf-420	166	26	countries	country	NOUN
gujaf-420	166	27	.	.	PUNCT
gujaf-420	167	1	their	their	PRON
gujaf-420	167	2	focus	focus	NOUN
gujaf-420	167	3	on	on	ADP
gujaf-420	167	4	only	only	ADV
gujaf-420	167	5	publicly	publicly	ADV
gujaf-420	167	6	traded	trade	VERB
gujaf-420	167	7	non	non	ADJ
gujaf-420	167	8	-	-	ADJ
gujaf-420	167	9	financial	financial	ADJ
gujaf-420	167	10	firms	firm	NOUN
gujaf-420	167	11	limits	limit	VERB
gujaf-420	167	12	generalizability	generalizability	NOUN
gujaf-420	167	13	.	.	PUNCT
gujaf-420	168	1	this	this	DET
gujaf-420	168	2	study	study	NOUN
gujaf-420	168	3	fills	fill	VERB
gujaf-420	168	4	the	the	DET
gujaf-420	168	5	gap	gap	NOUN
gujaf-420	168	6	by	by	ADP
gujaf-420	168	7	examining	examine	VERB
gujaf-420	168	8	whether	whether	SCONJ
gujaf-420	168	9	the	the	DET
gujaf-420	168	10	audit	audit	NOUN
gujaf-420	168	11	committee	committee	NOUN
gujaf-420	168	12	strengthens	strengthen	VERB
gujaf-420	168	13	or	or	CCONJ
gujaf-420	168	14	weakens	weaken	VERB
gujaf-420	168	15	environmental	environmental	ADJ
gujaf-420	168	16	reporting	reporting	NOUN
gujaf-420	168	17	,	,	PUNCT
gujaf-420	168	18	considering	consider	VERB
gujaf-420	168	19	broader	broad	ADJ
gujaf-420	168	20	regulatory	regulatory	ADJ
gujaf-420	168	21	contexts	contexts	NOUN
gujaf-420	168	22	.	.	PUNCT
gujaf-420	169	1	gusau	gusau	PROPN
gujaf-420	169	2	journal	journal	PROPN
gujaf-420	169	3	of	of	ADP
gujaf-420	169	4	accounting	accounting	NOUN
gujaf-420	169	5	and	and	CCONJ
gujaf-420	169	6	finance	finance	NOUN
gujaf-420	169	7	,	,	PUNCT
gujaf-420	169	8	vol.6	vol.6	PROPN
gujaf-420	169	9	,	,	PUNCT
gujaf-420	169	10	issue	issue	NOUN
gujaf-420	169	11	2	2	NUM
gujaf-420	169	12	,	,	PUNCT
gujaf-420	169	13	april	april	PROPN
gujaf-420	169	14	,	,	PUNCT
gujaf-420	169	15	2025	2025	NUM
gujaf-420	169	16	130	130	NUM
gujaf-420	169	17	while	while	SCONJ
gujaf-420	169	18	existing	exist	VERB
gujaf-420	169	19	studies	study	NOUN
gujaf-420	169	20	on	on	ADP
gujaf-420	169	21	board	board	NOUN
gujaf-420	169	22	diversity	diversity	NOUN
gujaf-420	169	23	and	and	CCONJ
gujaf-420	169	24	sustainability	sustainability	NOUN
gujaf-420	169	25	reporting	reporting	NOUN
gujaf-420	169	26	have	have	AUX
gujaf-420	169	27	been	be	AUX
gujaf-420	169	28	insightful	insightful	ADJ
gujaf-420	169	29	,	,	PUNCT
gujaf-420	169	30	many	many	ADJ
gujaf-420	169	31	overlook	overlook	VERB
gujaf-420	169	32	key	key	ADJ
gujaf-420	169	33	disclosure	disclosure	NOUN
gujaf-420	169	34	principles	principle	NOUN
gujaf-420	169	35	outlined	outline	VERB
gujaf-420	169	36	in	in	ADP
gujaf-420	169	37	the	the	DET
gujaf-420	169	38	iso	iso	PROPN
gujaf-420	169	39	14031	14031	NUM
gujaf-420	169	40	guidelines	guideline	NOUN
gujaf-420	169	41	.	.	PUNCT
gujaf-420	170	1	this	this	PRON
gujaf-420	170	2	creates	create	VERB
gujaf-420	170	3	a	a	DET
gujaf-420	170	4	knowledge	knowledge	NOUN
gujaf-420	170	5	gap	gap	NOUN
gujaf-420	170	6	in	in	ADP
gujaf-420	170	7	assessing	assess	VERB
gujaf-420	170	8	the	the	DET
gujaf-420	170	9	quality	quality	NOUN
gujaf-420	170	10	of	of	ADP
gujaf-420	170	11	environmental	environmental	ADJ
gujaf-420	170	12	reporting	reporting	NOUN
gujaf-420	170	13	.	.	PUNCT
gujaf-420	171	1	to	to	PART
gujaf-420	171	2	address	address	VERB
gujaf-420	171	3	this	this	PRON
gujaf-420	171	4	,	,	PUNCT
gujaf-420	171	5	the	the	DET
gujaf-420	171	6	present	present	ADJ
gujaf-420	171	7	study	study	NOUN
gujaf-420	171	8	adopts	adopt	VERB
gujaf-420	171	9	iso	iso	NOUN
gujaf-420	171	10	14031	14031	NUM
gujaf-420	171	11	,	,	PUNCT
gujaf-420	171	12	which	which	PRON
gujaf-420	171	13	provides	provide	VERB
gujaf-420	171	14	flexible	flexible	ADJ
gujaf-420	171	15	,	,	PUNCT
gujaf-420	171	16	voluntary	voluntary	ADJ
gujaf-420	171	17	standards	standard	NOUN
gujaf-420	171	18	applicable	applicable	ADJ
gujaf-420	171	19	to	to	ADP
gujaf-420	171	20	manufacturing	manufacture	VERB
gujaf-420	171	21	firms	firm	NOUN
gujaf-420	171	22	of	of	ADP
gujaf-420	171	23	all	all	DET
gujaf-420	171	24	sizes	size	NOUN
gujaf-420	171	25	.	.	PUNCT
gujaf-420	172	1	3.0	3.0	NUM
gujaf-420	172	2	methodology	methodology	NOUN
gujaf-420	172	3	this	this	DET
gujaf-420	172	4	study	study	NOUN
gujaf-420	172	5	adopts	adopt	VERB
gujaf-420	172	6	an	an	DET
gujaf-420	172	7	ex	ex	NOUN
gujaf-420	172	8	-	-	ADJ
gujaf-420	172	9	post	post	ADJ
gujaf-420	172	10	facto	facto	X
gujaf-420	172	11	research	research	NOUN
gujaf-420	172	12	designas	designa	NOUN
gujaf-420	172	13	it	it	PRON
gujaf-420	172	14	enables	enable	VERB
gujaf-420	172	15	existing	exist	VERB
gujaf-420	172	16	data	datum	NOUN
gujaf-420	172	17	to	to	ADP
gujaf-420	172	18	analyses	analysis	NOUN
gujaf-420	172	19	and	and	CCONJ
gujaf-420	172	20	examine	examine	VERB
gujaf-420	172	21	relationships	relationship	NOUN
gujaf-420	172	22	between	between	ADP
gujaf-420	172	23	variables	variable	NOUN
gujaf-420	172	24	without	without	ADP
gujaf-420	172	25	manipulating	manipulate	VERB
gujaf-420	172	26	them	they	PRON
gujaf-420	172	27	.	.	PUNCT
gujaf-420	173	1	the	the	DET
gujaf-420	173	2	population	population	NOUN
gujaf-420	173	3	comprises	comprise	VERB
gujaf-420	173	4	all	all	DET
gujaf-420	173	5	61	61	NUM
gujaf-420	173	6	manufacturing	manufacturing	NOUN
gujaf-420	173	7	companies	company	NOUN
gujaf-420	173	8	listed	list	VERB
gujaf-420	173	9	on	on	ADP
gujaf-420	173	10	the	the	DET
gujaf-420	173	11	nigerian	nigerian	ADJ
gujaf-420	173	12	exchange	exchange	PROPN
gujaf-420	173	13	(	(	PUNCT
gujaf-420	173	14	ngx	ngx	PROPN
gujaf-420	173	15	)	)	PUNCT
gujaf-420	173	16	as	as	ADP
gujaf-420	173	17	of	of	ADP
gujaf-420	173	18	december	december	PROPN
gujaf-420	173	19	31	31	NUM
gujaf-420	173	20	,	,	PUNCT
gujaf-420	173	21	2023	2023	NUM
gujaf-420	173	22	,	,	PUNCT
gujaf-420	173	23	across	across	ADP
gujaf-420	173	24	six	six	NUM
gujaf-420	173	25	industries	industry	NOUN
gujaf-420	173	26	:	:	PUNCT
gujaf-420	173	27	agriculture	agriculture	NOUN
gujaf-420	173	28	,	,	PUNCT
gujaf-420	173	29	conglomerates	conglomerate	NOUN
gujaf-420	173	30	,	,	PUNCT
gujaf-420	173	31	industrial	industrial	ADJ
gujaf-420	173	32	goods	good	NOUN
gujaf-420	173	33	,	,	PUNCT
gujaf-420	173	34	consumer	consumer	NOUN
gujaf-420	173	35	goods	good	NOUN
gujaf-420	173	36	,	,	PUNCT
gujaf-420	173	37	healthcare	healthcare	NOUN
gujaf-420	173	38	,	,	PUNCT
gujaf-420	173	39	and	and	CCONJ
gujaf-420	173	40	wood	wood	NOUN
gujaf-420	173	41	,	,	PUNCT
gujaf-420	173	42	paper	paper	NOUN
gujaf-420	173	43	&	&	CCONJ
gujaf-420	173	44	printing	printing	NOUN
gujaf-420	173	45	.	.	PUNCT
gujaf-420	174	1	these	these	DET
gujaf-420	174	2	sectors	sector	NOUN
gujaf-420	174	3	were	be	AUX
gujaf-420	174	4	selected	select	VERB
gujaf-420	174	5	due	due	ADP
gujaf-420	174	6	to	to	ADP
gujaf-420	174	7	their	their	PRON
gujaf-420	174	8	perceived	perceive	VERB
gujaf-420	174	9	direct	direct	ADJ
gujaf-420	174	10	or	or	CCONJ
gujaf-420	174	11	indirect	indirect	ADJ
gujaf-420	174	12	environmental	environmental	ADJ
gujaf-420	174	13	impacts	impact	NOUN
gujaf-420	174	14	(	(	PUNCT
gujaf-420	174	15	kolawale	kolawale	NOUN
gujaf-420	174	16	et	et	PROPN
gujaf-420	174	17	al	al	PROPN
gujaf-420	174	18	.	.	PROPN
gujaf-420	174	19	,	,	PUNCT
gujaf-420	174	20	2021	2021	NUM
gujaf-420	174	21	)	)	PUNCT
gujaf-420	174	22	.	.	PUNCT
gujaf-420	175	1	a	a	DET
gujaf-420	175	2	census	census	NOUN
gujaf-420	175	3	sampling	sample	VERB
gujaf-420	175	4	method	method	NOUN
gujaf-420	175	5	with	with	ADP
gujaf-420	175	6	a	a	DET
gujaf-420	175	7	three	three	NUM
gujaf-420	175	8	-	-	PUNCT
gujaf-420	175	9	point	point	NOUN
gujaf-420	175	10	eligibility	eligibility	NOUN
gujaf-420	175	11	filter	filter	NOUN
gujaf-420	175	12	(	(	PUNCT
gujaf-420	175	13	haruna	haruna	PROPN
gujaf-420	175	14	,	,	PUNCT
gujaf-420	175	15	2024	2024	NUM
gujaf-420	175	16	)	)	PUNCT
gujaf-420	175	17	was	be	AUX
gujaf-420	175	18	used	use	VERB
gujaf-420	175	19	,	,	PUNCT
gujaf-420	175	20	resulting	result	VERB
gujaf-420	175	21	in	in	ADP
gujaf-420	175	22	a	a	DET
gujaf-420	175	23	final	final	ADJ
gujaf-420	175	24	sample	sample	NOUN
gujaf-420	175	25	of	of	ADP
gujaf-420	175	26	36	36	NUM
gujaf-420	175	27	firms	firm	NOUN
gujaf-420	175	28	(	(	PUNCT
gujaf-420	175	29	representing	represent	VERB
gujaf-420	175	30	59	59	NUM
gujaf-420	175	31	%	%	NOUN
gujaf-420	175	32	of	of	ADP
gujaf-420	175	33	the	the	DET
gujaf-420	175	34	population	population	NOUN
gujaf-420	175	35	)	)	PUNCT
gujaf-420	175	36	after	after	ADP
gujaf-420	175	37	meeting	meet	VERB
gujaf-420	175	38	the	the	DET
gujaf-420	175	39	following	follow	VERB
gujaf-420	175	40	criteria	criterion	NOUN
gujaf-420	175	41	:	:	PUNCT
gujaf-420	175	42	i.	i.	NOUN
gujaf-420	175	43	)	)	PUNCT
gujaf-420	175	44	must	must	AUX
gujaf-420	175	45	have	have	VERB
gujaf-420	175	46	complete	complete	ADJ
gujaf-420	175	47	data	datum	NOUN
gujaf-420	175	48	for	for	ADP
gujaf-420	175	49	the	the	DET
gujaf-420	175	50	study	study	NOUN
gujaf-420	175	51	;	;	PUNCT
gujaf-420	175	52	ii	ii	PROPN
gujaf-420	175	53	.	.	PUNCT
gujaf-420	175	54	)	)	PUNCT
gujaf-420	176	1	timely	timely	ADJ
gujaf-420	176	2	submission	submission	NOUN
gujaf-420	176	3	of	of	ADP
gujaf-420	176	4	financial	financial	ADJ
gujaf-420	176	5	and	and	CCONJ
gujaf-420	176	6	governance	governance	NOUN
gujaf-420	176	7	reports	report	NOUN
gujaf-420	176	8	;	;	PUNCT
gujaf-420	176	9	iii	iii	X
gujaf-420	176	10	)	)	PUNCT
gujaf-420	176	11	.	.	PUNCT
gujaf-420	177	1	musthave	musthave	PROPN
gujaf-420	177	2	not	not	PART
gujaf-420	177	3	been	be	AUX
gujaf-420	177	4	delisted	delist	VERB
gujaf-420	177	5	at	at	ADP
gujaf-420	177	6	any	any	DET
gujaf-420	177	7	point	point	NOUN
gujaf-420	177	8	during	during	ADP
gujaf-420	177	9	the	the	DET
gujaf-420	177	10	study	study	NOUN
gujaf-420	177	11	period	period	NOUN
gujaf-420	177	12	the	the	DET
gujaf-420	177	13	dependent	dependent	ADJ
gujaf-420	177	14	variable	variable	NOUN
gujaf-420	177	15	in	in	ADP
gujaf-420	177	16	this	this	DET
gujaf-420	177	17	study	study	NOUN
gujaf-420	177	18	is	be	AUX
gujaf-420	177	19	environmental	environmental	ADJ
gujaf-420	177	20	reporting	reporting	NOUN
gujaf-420	177	21	(	(	PUNCT
gujaf-420	177	22	er	er	INTJ
gujaf-420	177	23	)	)	PUNCT
gujaf-420	177	24	,	,	PUNCT
gujaf-420	177	25	assessed	assess	VERB
gujaf-420	177	26	through	through	ADP
gujaf-420	177	27	content	content	NOUN
gujaf-420	177	28	analysis	analysis	NOUN
gujaf-420	177	29	of	of	ADP
gujaf-420	177	30	audited	audit	VERB
gujaf-420	177	31	annual	annual	ADJ
gujaf-420	177	32	reports	report	NOUN
gujaf-420	177	33	.	.	PUNCT
gujaf-420	178	1	a	a	DET
gujaf-420	178	2	checklist	checklist	NOUN
gujaf-420	178	3	based	base	VERB
gujaf-420	178	4	on	on	ADP
gujaf-420	178	5	the	the	DET
gujaf-420	178	6	iso	iso	PROPN
gujaf-420	178	7	14031	14031	NUM
gujaf-420	178	8	index	index	NOUN
gujaf-420	178	9	,	,	PUNCT
gujaf-420	178	10	which	which	PRON
gujaf-420	178	11	contains	contain	VERB
gujaf-420	178	12	60	60	NUM
gujaf-420	178	13	reportable	reportable	ADJ
gujaf-420	178	14	disclosure	disclosure	NOUN
gujaf-420	178	15	items	item	NOUN
gujaf-420	178	16	,	,	PUNCT
gujaf-420	178	17	was	be	AUX
gujaf-420	178	18	used	use	VERB
gujaf-420	178	19	for	for	ADP
gujaf-420	178	20	the	the	DET
gujaf-420	178	21	analysis	analysis	NOUN
gujaf-420	178	22	.	.	PUNCT
gujaf-420	179	1	each	each	DET
gujaf-420	179	2	item	item	NOUN
gujaf-420	179	3	was	be	AUX
gujaf-420	179	4	scored	score	VERB
gujaf-420	179	5	as	as	ADP
gujaf-420	179	6	1	1	NUM
gujaf-420	179	7	if	if	SCONJ
gujaf-420	179	8	disclosed	disclose	VERB
gujaf-420	179	9	and	and	CCONJ
gujaf-420	179	10	0	0	NUM
gujaf-420	179	11	if	if	SCONJ
gujaf-420	179	12	not	not	PART
gujaf-420	179	13	,	,	PUNCT
gujaf-420	179	14	in	in	ADP
gujaf-420	179	15	line	line	PROPN
gujaf-420	179	16	chiu	chiu	PROPN
gujaf-420	179	17	,	,	PUNCT
gujaf-420	179	18	et	et	PROPN
gujaf-420	179	19	al	al	PROPN
gujaf-420	179	20	.	.	PROPN
gujaf-420	180	1	(	(	PUNCT
gujaf-420	180	2	2020	2020	NUM
gujaf-420	180	3	)	)	PUNCT
gujaf-420	180	4	.	.	PUNCT
gujaf-420	181	1	this	this	DET
gujaf-420	181	2	study	study	NOUN
gujaf-420	181	3	used	use	VERB
gujaf-420	181	4	the	the	DET
gujaf-420	181	5	unweighted	unweighted	ADJ
gujaf-420	181	6	dichotomous	dichotomous	ADJ
gujaf-420	181	7	and	and	CCONJ
gujaf-420	181	8	calculated	calculate	VERB
gujaf-420	181	9	environmental	environmental	ADJ
gujaf-420	181	10	disclosure	disclosure	NOUN
gujaf-420	181	11	index	index	NOUN
gujaf-420	181	12	as	as	SCONJ
gujaf-420	181	13	follows	follow	VERB
gujaf-420	181	14	:	:	PUNCT
gujaf-420	181	15	total	total	ADJ
gujaf-420	181	16	number	number	NOUN
gujaf-420	181	17	of	of	ADP
gujaf-420	181	18	items	item	NOUN
gujaf-420	181	19	appearing	appear	VERB
gujaf-420	181	20	in	in	ADP
gujaf-420	181	21	the	the	DET
gujaf-420	181	22	annual	annual	ADJ
gujaf-420	181	23	report	report	NOUN
gujaf-420	181	24	maximum	maximum	ADJ
gujaf-420	181	25	number	number	NOUN
gujaf-420	181	26	of	of	ADP
gujaf-420	181	27	items	item	NOUN
gujaf-420	181	28	that	that	PRON
gujaf-420	181	29	should	should	AUX
gujaf-420	181	30	appear	appear	VERB
gujaf-420	181	31	in	in	ADP
gujaf-420	181	32	annual	annual	ADJ
gujaf-420	181	33	reports	report	NOUN
gujaf-420	181	34	the	the	DET
gujaf-420	181	35	independent	independent	ADJ
gujaf-420	181	36	variable	variable	NOUN
gujaf-420	181	37	in	in	ADP
gujaf-420	181	38	this	this	DET
gujaf-420	181	39	study	study	NOUN
gujaf-420	181	40	is	be	AUX
gujaf-420	181	41	board	board	NOUN
gujaf-420	181	42	diversity	diversity	NOUN
gujaf-420	181	43	(	(	PUNCT
gujaf-420	181	44	dib	dib	NOUN
gujaf-420	181	45	)	)	PUNCT
gujaf-420	181	46	,	,	PUNCT
gujaf-420	181	47	commonly	commonly	ADV
gujaf-420	181	48	measured	measure	VERB
gujaf-420	181	49	in	in	ADP
gujaf-420	181	50	literature	literature	NOUN
gujaf-420	181	51	by	by	ADP
gujaf-420	181	52	evaluating	evaluate	VERB
gujaf-420	181	53	its	its	PRON
gujaf-420	181	54	components	component	NOUN
gujaf-420	181	55	separately	separately	ADV
gujaf-420	181	56	(	(	PUNCT
gujaf-420	181	57	omoye	omoye	NOUN
gujaf-420	181	58	&	&	CCONJ
gujaf-420	181	59	eriki	eriki	PROPN
gujaf-420	181	60	,	,	PUNCT
gujaf-420	181	61	2013	2013	NUM
gujaf-420	181	62	;	;	PUNCT
gujaf-420	181	63	anazonwu	anazonwu	PROPN
gujaf-420	181	64	et	et	PROPN
gujaf-420	181	65	al	al	PROPN
gujaf-420	181	66	.	.	PROPN
gujaf-420	181	67	,	,	PUNCT
gujaf-420	181	68	2018	2018	NUM
gujaf-420	181	69	)	)	PUNCT
gujaf-420	181	70	.	.	PUNCT
gujaf-420	182	1	however	however	ADV
gujaf-420	182	2	,	,	PUNCT
gujaf-420	182	3	due	due	ADP
gujaf-420	182	4	to	to	ADP
gujaf-420	182	5	inconsistent	inconsistent	ADJ
gujaf-420	182	6	findings	finding	NOUN
gujaf-420	182	7	from	from	ADP
gujaf-420	182	8	individual	individual	ADJ
gujaf-420	182	9	components	component	NOUN
gujaf-420	182	10	,	,	PUNCT
gujaf-420	182	11	this	this	DET
gujaf-420	182	12	study	study	NOUN
gujaf-420	182	13	adopts	adopt	VERB
gujaf-420	182	14	a	a	DET
gujaf-420	182	15	unified	unified	ADJ
gujaf-420	182	16	dib	dib	NOUN
gujaf-420	182	17	index	index	NOUN
gujaf-420	182	18	.	.	PUNCT
gujaf-420	183	1	specifically	specifically	ADV
gujaf-420	183	2	,	,	PUNCT
gujaf-420	183	3	the	the	DET
gujaf-420	183	4	unweighted	unweighted	ADJ
gujaf-420	183	5	dib	dib	PROPN
gujaf-420	183	6	(	(	PUNCT
gujaf-420	183	7	uwdib	uwdib	ADJ
gujaf-420	183	8	)	)	PUNCT
gujaf-420	183	9	index	index	NOUN
gujaf-420	183	10	is	be	AUX
gujaf-420	183	11	calculated	calculate	VERB
gujaf-420	183	12	using	use	VERB
gujaf-420	183	13	the	the	DET
gujaf-420	183	14	tercile	tercile	NOUN
gujaf-420	183	15	split	split	NOUN
gujaf-420	183	16	method	method	NOUN
gujaf-420	183	17	,	,	PUNCT
gujaf-420	183	18	categorizing	categorize	VERB
gujaf-420	183	19	each	each	DET
gujaf-420	183	20	diversity	diversity	NOUN
gujaf-420	183	21	attribute	attribute	NOUN
gujaf-420	183	22	into	into	ADP
gujaf-420	183	23	three	three	NUM
gujaf-420	183	24	levels	level	NOUN
gujaf-420	183	25	:	:	PUNCT
gujaf-420	183	26	below	below	ADP
gujaf-420	183	27	average	average	ADJ
gujaf-420	183	28	(	(	PUNCT
gujaf-420	183	29	0	0	NUM
gujaf-420	183	30	)	)	PUNCT
gujaf-420	183	31	,	,	PUNCT
gujaf-420	183	32	average	average	ADJ
gujaf-420	183	33	(	(	PUNCT
gujaf-420	183	34	1	1	NUM
gujaf-420	183	35	)	)	PUNCT
gujaf-420	183	36	,	,	PUNCT
gujaf-420	183	37	and	and	CCONJ
gujaf-420	183	38	above	above	ADP
gujaf-420	183	39	average	average	ADJ
gujaf-420	183	40	(	(	PUNCT
gujaf-420	183	41	2	2	NUM
gujaf-420	183	42	)	)	PUNCT
gujaf-420	183	43	(	(	PUNCT
gujaf-420	183	44	ben	ben	PROPN
gujaf-420	183	45	-	-	PUNCT
gujaf-420	183	46	amar	amar	PROPN
gujaf-420	183	47	et	et	PROPN
gujaf-420	183	48	al	al	PROPN
gujaf-420	183	49	.	.	PROPN
gujaf-420	183	50	,	,	PUNCT
gujaf-420	183	51	2013	2013	NUM
gujaf-420	183	52	)	)	PUNCT
gujaf-420	183	53	.	.	PUNCT
gujaf-420	184	1	for	for	ADP
gujaf-420	184	2	validation	validation	NOUN
gujaf-420	184	3	,	,	PUNCT
gujaf-420	184	4	the	the	DET
gujaf-420	184	5	study	study	NOUN
gujaf-420	184	6	also	also	ADV
gujaf-420	184	7	cross	cros	VERB
gujaf-420	184	8	-	-	ADJ
gujaf-420	184	9	checked	check	VERB
gujaf-420	184	10	results	result	NOUN
gujaf-420	184	11	using	use	VERB
gujaf-420	184	12	a	a	DET
gujaf-420	184	13	quartile	quartile	ADJ
gujaf-420	184	14	split	split	NOUN
gujaf-420	184	15	.	.	PUNCT
gujaf-420	185	1	audit	audit	NOUN
gujaf-420	185	2	committee	committee	PROPN
gujaf-420	185	3	(	(	PUNCT
gujaf-420	185	4	ac	ac	PROPN
gujaf-420	185	5	)	)	PUNCT
gujaf-420	185	6	is	be	AUX
gujaf-420	185	7	used	use	VERB
gujaf-420	185	8	as	as	ADP
gujaf-420	185	9	a	a	DET
gujaf-420	185	10	moderating	moderate	VERB
gujaf-420	185	11	variable	variable	NOUN
gujaf-420	185	12	,	,	PUNCT
gujaf-420	185	13	measured	measure	VERB
gujaf-420	185	14	through	through	ADP
gujaf-420	185	15	a	a	DET
gujaf-420	185	16	composite	composite	ADJ
gujaf-420	185	17	index	index	NOUN
gujaf-420	185	18	combining	combine	VERB
gujaf-420	185	19	four	four	NUM
gujaf-420	185	20	attributes	attribute	NOUN
gujaf-420	185	21	:	:	PUNCT
gujaf-420	185	22	committee	committee	NOUN
gujaf-420	185	23	size	size	NOUN
gujaf-420	185	24	,	,	PUNCT
gujaf-420	185	25	composition	composition	NOUN
gujaf-420	185	26	,	,	PUNCT
gujaf-420	185	27	educational	educational	ADJ
gujaf-420	185	28	background	background	NOUN
gujaf-420	185	29	,	,	PUNCT
gujaf-420	185	30	and	and	CCONJ
gujaf-420	185	31	meeting	meeting	NOUN
gujaf-420	185	32	frequency	frequency	NOUN
gujaf-420	185	33	.	.	PUNCT
gujaf-420	186	1	although	although	SCONJ
gujaf-420	186	2	the	the	DET
gujaf-420	186	3	main	main	ADJ
gujaf-420	186	4	focus	focus	NOUN
gujaf-420	186	5	of	of	ADP
gujaf-420	186	6	this	this	DET
gujaf-420	186	7	study	study	NOUN
gujaf-420	186	8	is	be	AUX
gujaf-420	186	9	on	on	ADP
gujaf-420	186	10	the	the	DET
gujaf-420	186	11	effect	effect	NOUN
gujaf-420	186	12	of	of	ADP
gujaf-420	186	13	dib	dib	PROPN
gujaf-420	186	14	on	on	ADP
gujaf-420	186	15	environmental	environmental	ADJ
gujaf-420	186	16	reporting	reporting	NOUN
gujaf-420	186	17	(	(	PUNCT
gujaf-420	186	18	er	er	INTJ
gujaf-420	186	19	)	)	PUNCT
gujaf-420	186	20	,	,	PUNCT
gujaf-420	186	21	the	the	DET
gujaf-420	186	22	study	study	NOUN
gujaf-420	186	23	also	also	ADV
gujaf-420	186	24	controls	control	VERB
gujaf-420	186	25	for	for	ADP
gujaf-420	186	26	firm	firm	ADJ
gujaf-420	186	27	-	-	PUNCT
gujaf-420	186	28	specific	specific	ADJ
gujaf-420	186	29	variablesfirm	variablesfirm	NOUN
gujaf-420	186	30	size	size	NOUN
gujaf-420	186	31	,	,	PUNCT
gujaf-420	186	32	age	age	NOUN
gujaf-420	186	33	,	,	PUNCT
gujaf-420	186	34	and	and	CCONJ
gujaf-420	186	35	profitabilityto	profitabilityto	VERB
gujaf-420	186	36	minimize	minimize	VERB
gujaf-420	186	37	model	model	NOUN
gujaf-420	186	38	bias	bias	NOUN
gujaf-420	186	39	(	(	PUNCT
gujaf-420	186	40	jizi	jizi	PROPN
gujaf-420	186	41	et	et	PROPN
gujaf-420	186	42	al	al	PROPN
gujaf-420	186	43	.	.	PROPN
gujaf-420	186	44	,	,	PUNCT
gujaf-420	186	45	2014	2014	NUM
gujaf-420	186	46	)	)	PUNCT
gujaf-420	186	47	.	.	PUNCT
gujaf-420	187	1	table	table	NOUN
gujaf-420	187	2	2	2	NUM
gujaf-420	187	3	provides	provide	VERB
gujaf-420	187	4	detailed	detailed	ADJ
gujaf-420	187	5	descriptions	description	NOUN
gujaf-420	187	6	,	,	PUNCT
gujaf-420	187	7	measurements	measurement	NOUN
gujaf-420	187	8	,	,	PUNCT
gujaf-420	187	9	and	and	CCONJ
gujaf-420	187	10	sources	source	NOUN
gujaf-420	187	11	for	for	ADP
gujaf-420	187	12	all	all	DET
gujaf-420	187	13	variables	variable	NOUN
gujaf-420	187	14	.	.	PUNCT
gujaf-420	188	1	table	table	NOUN
gujaf-420	188	2	1	1	NUM
gujaf-420	188	3	:	:	PUNCT
gujaf-420	188	4	variables	variable	VERB
gujaf-420	188	5	definition	definition	NOUN
gujaf-420	188	6	and	and	CCONJ
gujaf-420	188	7	measurement	measurement	NOUN
gujaf-420	188	8	proxy	proxy	ADJ
gujaf-420	188	9	variable	variable	ADJ
gujaf-420	188	10	description	description	NOUN
gujaf-420	188	11	sources	source	VERB
gujaf-420	188	12	dependent	dependent	ADJ
gujaf-420	188	13	variable	variable	ADJ
gujaf-420	188	14	gusau	gusau	ADJ
gujaf-420	188	15	journal	journal	NOUN
gujaf-420	188	16	of	of	ADP
gujaf-420	188	17	accounting	accounting	NOUN
gujaf-420	188	18	and	and	CCONJ
gujaf-420	188	19	finance	finance	NOUN
gujaf-420	188	20	,	,	PUNCT
gujaf-420	188	21	vol.6	vol.6	PROPN
gujaf-420	188	22	,	,	PUNCT
gujaf-420	188	23	issue	issue	NOUN
gujaf-420	188	24	2	2	NUM
gujaf-420	188	25	,	,	PUNCT
gujaf-420	188	26	april	april	PROPN
gujaf-420	188	27	,	,	PUNCT
gujaf-420	188	28	2025	2025	NUM
gujaf-420	188	29	131	131	NUM
gujaf-420	188	30	environmental	environmental	ADJ
gujaf-420	188	31	reporting	reporting	NOUN
gujaf-420	188	32	er	er	INTJ
gujaf-420	188	33	this	this	DET
gujaf-420	188	34	study	study	NOUN
gujaf-420	188	35	adopts	adopt	VERB
gujaf-420	188	36	iso	iso	PROPN
gujaf-420	188	37	14031	14031	NUM
gujaf-420	188	38	disclosures	disclosure	NOUN
gujaf-420	188	39	index	index	NOUN
gujaf-420	188	40	,	,	PUNCT
gujaf-420	188	41	and	and	CCONJ
gujaf-420	188	42	use	use	VERB
gujaf-420	188	43	content	content	NOUN
gujaf-420	188	44	analysis	analysis	NOUN
gujaf-420	188	45	to	to	PART
gujaf-420	188	46	analyse	analyse	VERB
gujaf-420	188	47	the	the	DET
gujaf-420	188	48	disclosure	disclosure	NOUN
gujaf-420	188	49	items	item	NOUN
gujaf-420	188	50	in	in	ADP
gujaf-420	188	51	the	the	DET
gujaf-420	188	52	annual	annual	ADJ
gujaf-420	188	53	reports	report	NOUN
gujaf-420	188	54	.	.	PUNCT
gujaf-420	189	1	the	the	DET
gujaf-420	189	2	items	item	NOUN
gujaf-420	189	3	are	be	AUX
gujaf-420	189	4	scored	score	VERB
gujaf-420	189	5	one	one	NUM
gujaf-420	189	6	or	or	CCONJ
gujaf-420	189	7	zero	zero	NUM
gujaf-420	189	8	based	base	VERB
gujaf-420	189	9	on	on	ADP
gujaf-420	189	10	the	the	DET
gujaf-420	189	11	presence	presence	NOUN
gujaf-420	189	12	or	or	CCONJ
gujaf-420	189	13	absence	absence	NOUN
gujaf-420	189	14	of	of	ADP
gujaf-420	189	15	a	a	DET
gujaf-420	189	16	disclosure	disclosure	NOUN
gujaf-420	189	17	item	item	NOUN
gujaf-420	189	18	.	.	PUNCT
gujaf-420	190	1	uwigbe	uwigbe	NOUN
gujaf-420	190	2	(	(	PUNCT
gujaf-420	190	3	2011	2011	NUM
gujaf-420	190	4	)	)	PUNCT
gujaf-420	190	5	,	,	PUNCT
gujaf-420	190	6	uyagu	uyagu	ADJ
gujaf-420	190	7	et	et	PROPN
gujaf-420	190	8	al	al	PROPN
gujaf-420	190	9	.	.	PROPN
gujaf-420	190	10	(	(	PUNCT
gujaf-420	190	11	2017	2017	NUM
gujaf-420	190	12	)	)	PUNCT
gujaf-420	190	13	.	.	PUNCT
gujaf-420	191	1	independent	independent	ADJ
gujaf-420	191	2	variables	variable	NOUN
gujaf-420	191	3	diversity	diversity	NOUN
gujaf-420	191	4	-	-	PUNCT
gujaf-420	191	5	inboard	inboard	NOUN
gujaf-420	191	6	dib	dib	NOUN
gujaf-420	191	7	a	a	DET
gujaf-420	191	8	composite	composite	ADJ
gujaf-420	191	9	index	index	NOUN
gujaf-420	191	10	is	be	AUX
gujaf-420	191	11	calculated	calculate	VERB
gujaf-420	191	12	by	by	ADP
gujaf-420	191	13	dividing	divide	VERB
gujaf-420	191	14	the	the	DET
gujaf-420	191	15	sum	sum	NOUN
gujaf-420	191	16	of	of	ADP
gujaf-420	191	17	board	board	NOUN
gujaf-420	191	18	gender	gender	NOUN
gujaf-420	191	19	,	,	PUNCT
gujaf-420	191	20	board	board	NOUN
gujaf-420	191	21	age	age	NOUN
gujaf-420	191	22	,	,	PUNCT
gujaf-420	191	23	board	board	NOUN
gujaf-420	191	24	nationality	nationality	NOUN
gujaf-420	191	25	,	,	PUNCT
gujaf-420	191	26	and	and	CCONJ
gujaf-420	191	27	board	board	NOUN
gujaf-420	191	28	educational	educational	ADJ
gujaf-420	191	29	background	background	NOUN
gujaf-420	191	30	into	into	ADP
gujaf-420	191	31	terciles	tercile	NOUN
gujaf-420	191	32	.	.	PUNCT
gujaf-420	192	1	hafsi	hafsi	PROPN
gujaf-420	192	2	and	and	CCONJ
gujaf-420	192	3	turgut	turgut	PROPN
gujaf-420	192	4	(	(	PUNCT
gujaf-420	192	5	2013	2013	NUM
gujaf-420	192	6	)	)	PUNCT
gujaf-420	192	7	,	,	PUNCT
gujaf-420	192	8	hoang	hoang	PROPN
gujaf-420	192	9	et	et	PROPN
gujaf-420	192	10	al	al	PROPN
gujaf-420	192	11	.	.	PROPN
gujaf-420	193	1	(	(	PUNCT
gujaf-420	193	2	2016	2016	NUM
gujaf-420	193	3	)	)	PUNCT
gujaf-420	193	4	,	,	PUNCT
gujaf-420	193	5	(	(	PUNCT
gujaf-420	193	6	2018	2018	NUM
gujaf-420	193	7	)	)	PUNCT
gujaf-420	193	8	moderating	moderate	VERB
gujaf-420	193	9	variable	variable	ADJ
gujaf-420	193	10	audit	audit	NOUN
gujaf-420	193	11	committe	committe	NOUN
gujaf-420	193	12	ac	ac	VERB
gujaf-420	193	13	an	an	DET
gujaf-420	193	14	index	index	NOUN
gujaf-420	193	15	measured	measure	VERB
gujaf-420	193	16	as	as	ADP
gujaf-420	193	17	the	the	DET
gujaf-420	193	18	sum	sum	NOUN
gujaf-420	193	19	of	of	ADP
gujaf-420	193	20	audit	audit	NOUN
gujaf-420	193	21	committee	committee	NOUN
gujaf-420	193	22	attributes	attribute	VERB
gujaf-420	193	23	:	:	PUNCT
gujaf-420	193	24	size	size	NOUN
gujaf-420	193	25	,	,	PUNCT
gujaf-420	193	26	composition	composition	NOUN
gujaf-420	193	27	,	,	PUNCT
gujaf-420	193	28	educational	educational	ADJ
gujaf-420	193	29	background	background	NOUN
gujaf-420	193	30	,	,	PUNCT
gujaf-420	193	31	and	and	CCONJ
gujaf-420	193	32	meetings	meeting	NOUN
gujaf-420	193	33	.	.	PUNCT
gujaf-420	194	1	(	(	PUNCT
gujaf-420	194	2	isa	isa	PROPN
gujaf-420	194	3	&	&	CCONJ
gujaf-420	194	4	farouk	farouk	PROPN
gujaf-420	194	5	2018	2018	NUM
gujaf-420	194	6	)	)	PUNCT
gujaf-420	194	7	.	.	PUNCT
gujaf-420	195	1	control	control	NOUN
gujaf-420	195	2	variables	variable	NOUN
gujaf-420	195	3	firm	firm	ADJ
gujaf-420	195	4	size	size	NOUN
gujaf-420	195	5	fs	fs	ADP
gujaf-420	195	6	this	this	PRON
gujaf-420	195	7	is	be	AUX
gujaf-420	195	8	proxied	proxie	VERB
gujaf-420	195	9	using	use	VERB
gujaf-420	195	10	the	the	DET
gujaf-420	195	11	natural	natural	ADJ
gujaf-420	195	12	logarithm	logarithm	NOUN
gujaf-420	195	13	of	of	ADP
gujaf-420	195	14	total	total	ADJ
gujaf-420	195	15	assets	asset	NOUN
gujaf-420	195	16	of	of	ADP
gujaf-420	195	17	the	the	DET
gujaf-420	195	18	firm	firm	NOUN
gujaf-420	195	19	.	.	PUNCT
gujaf-420	196	1	yahaya	yahaya	NOUN
gujaf-420	196	2	and	and	CCONJ
gujaf-420	196	3	andow	andow	NOUN
gujaf-420	196	4	,	,	PUNCT
gujaf-420	196	5	(	(	PUNCT
gujaf-420	196	6	2015	2015	NUM
gujaf-420	196	7	)	)	PUNCT
gujaf-420	196	8	,	,	PUNCT
gujaf-420	196	9	habbash	habbash	NOUN
gujaf-420	196	10	(	(	PUNCT
gujaf-420	196	11	2016	2016	NUM
gujaf-420	196	12	)	)	PUNCT
gujaf-420	196	13	.	.	PUNCT
gujaf-420	197	1	firm	firm	ADJ
gujaf-420	197	2	age	age	NOUN
gujaf-420	197	3	fa	fa	PROPN
gujaf-420	197	4	the	the	DET
gujaf-420	197	5	number	number	NOUN
gujaf-420	197	6	of	of	ADP
gujaf-420	197	7	years	year	NOUN
gujaf-420	197	8	after	after	SCONJ
gujaf-420	197	9	the	the	DET
gujaf-420	197	10	firm	firm	NOUN
gujaf-420	197	11	is	be	AUX
gujaf-420	197	12	listed	list	VERB
gujaf-420	197	13	yahaya	yahaya	PROPN
gujaf-420	197	14	et	et	PROPN
gujaf-420	197	15	al	al	PROPN
gujaf-420	197	16	.	.	PROPN
gujaf-420	198	1	(	(	PUNCT
gujaf-420	198	2	2017	2017	NUM
gujaf-420	198	3	)	)	PUNCT
gujaf-420	198	4	profitability	profitability	NOUN
gujaf-420	198	5	roa	roa	NOUN
gujaf-420	198	6	the	the	DET
gujaf-420	198	7	ratio	ratio	NOUN
gujaf-420	198	8	of	of	ADP
gujaf-420	198	9	net	net	ADJ
gujaf-420	198	10	profit	profit	NOUN
gujaf-420	198	11	before	before	ADP
gujaf-420	198	12	tax	tax	NOUN
gujaf-420	198	13	to	to	ADP
gujaf-420	198	14	total	total	ADJ
gujaf-420	198	15	assets	asset	NOUN
gujaf-420	198	16	.	.	PUNCT
gujaf-420	199	1	akbas	akbas	PROPN
gujaf-420	199	2	(	(	PUNCT
gujaf-420	199	3	2016	2016	NUM
gujaf-420	199	4	)	)	PUNCT
gujaf-420	199	5	.	.	PUNCT
gujaf-420	200	1	source	source	NOUN
gujaf-420	200	2	:	:	PUNCT
gujaf-420	200	3	researcher	researcher	NOUN
gujaf-420	200	4	’s	’s	PART
gujaf-420	200	5	compilations	compilation	NOUN
gujaf-420	200	6	(	(	PUNCT
gujaf-420	200	7	2024	2024	NUM
gujaf-420	200	8	)	)	PUNCT
gujaf-420	200	9	the	the	DET
gujaf-420	200	10	study	study	NOUN
gujaf-420	200	11	used	use	VERB
gujaf-420	200	12	three	three	NUM
gujaf-420	200	13	models	model	NOUN
gujaf-420	200	14	.	.	PUNCT
gujaf-420	201	1	model	model	NOUN
gujaf-420	201	2	1	1	NUM
gujaf-420	201	3	tested	test	VERB
gujaf-420	201	4	the	the	DET
gujaf-420	201	5	direct	direct	ADJ
gujaf-420	201	6	effect	effect	NOUN
gujaf-420	201	7	of	of	ADP
gujaf-420	201	8	dib	dib	PROPN
gujaf-420	201	9	on	on	ADP
gujaf-420	201	10	er	er	INTJ
gujaf-420	201	11	.	.	PUNCT
gujaf-420	201	12	model	model	PROPN
gujaf-420	201	13	ii	ii	PROPN
gujaf-420	201	14	examined	examine	VERB
gujaf-420	201	15	the	the	DET
gujaf-420	201	16	moderating	moderate	VERB
gujaf-420	201	17	effect	effect	NOUN
gujaf-420	201	18	of	of	ADP
gujaf-420	201	19	ac	ac	PROPN
gujaf-420	201	20	on	on	ADP
gujaf-420	201	21	er	er	INTJ
gujaf-420	201	22	.	.	PUNCT
gujaf-420	201	23	model	model	PROPN
gujaf-420	201	24	iii	iii	PROPN
gujaf-420	201	25	analyzed	analyze	VERB
gujaf-420	201	26	the	the	DET
gujaf-420	201	27	moderating	moderate	VERB
gujaf-420	201	28	effect	effect	NOUN
gujaf-420	201	29	of	of	ADP
gujaf-420	201	30	ac	ac	PROPN
gujaf-420	201	31	on	on	ADP
gujaf-420	201	32	the	the	DET
gujaf-420	201	33	relationship	relationship	NOUN
gujaf-420	201	34	between	between	ADP
gujaf-420	201	35	dib	dib	PROPN
gujaf-420	201	36	and	and	CCONJ
gujaf-420	201	37	er	er	INTJ
gujaf-420	201	38	.	.	PUNCT
gujaf-420	202	1	the	the	DET
gujaf-420	202	2	multiple	multiple	ADJ
gujaf-420	202	3	regression	regression	NOUN
gujaf-420	202	4	models	model	NOUN
gujaf-420	202	5	were	be	AUX
gujaf-420	202	6	presented	present	VERB
gujaf-420	202	7	as	as	SCONJ
gujaf-420	202	8	follows	follow	VERB
gujaf-420	202	9	.	.	PUNCT
gujaf-420	203	1	model	model	PROPN
gujaf-420	203	2	erit	erit	PROPN
gujaf-420	204	1	=	=	PUNCT
gujaf-420	204	2	α0+β1dibit+	α0+β1dibit+	PROPN
gujaf-420	204	3	β2fsit	β2fsit	VERB
gujaf-420	205	1	+	+	PROPN
gujaf-420	205	2	β3fait+β4roait	β3fait+β4roait	PROPN
gujaf-420	205	3	+	+	PROPN
gujaf-420	205	4	ԑit	ԑit	PROPN
gujaf-420	205	5	-----------------------------------------(1	-----------------------------------------(1	NOUN
gujaf-420	205	6	)	)	PUNCT
gujaf-420	205	7	erit	erit	PROPN
gujaf-420	205	8	=	=	PUNCT
gujaf-420	206	1	α0+β1dibit+β2ac+β3fsit	α0+β1dibit+β2ac+β3fsit	PROPN
gujaf-420	207	1	+	+	PROPN
gujaf-420	207	2	β4fait+β5roait	β4fait+β5roait	PROPN
gujaf-420	207	3	+	+	PRON
gujaf-420	207	4	ԑit	ԑit	PROPN
gujaf-420	207	5	----------------------------------(2	----------------------------------(2	PROPN
gujaf-420	207	6	)	)	PUNCT
gujaf-420	207	7	erit	erit	PROPN
gujaf-420	207	8	=	=	SYM
gujaf-420	207	9	α0+β1dibit+β2acit+β3(acit*dibit	α0+β1dibit+β2acit+β3(acit*dibit	PROPN
gujaf-420	207	10	)	)	PUNCT
gujaf-420	208	1	+	+	CCONJ
gujaf-420	208	2	β4fsit	β4fsit	ADJ
gujaf-420	208	3	+	+	NOUN
gujaf-420	208	4	β5fait+β6	β5fait+β6	SYM
gujaf-420	208	5	roait	roait	NOUN
gujaf-420	209	1	+	+	PROPN
gujaf-420	209	2	ԑit	ԑit	PROPN
gujaf-420	209	3	---------(3	---------(3	PROPN
gujaf-420	209	4	)	)	PUNCT
gujaf-420	210	1	where	where	SCONJ
gujaf-420	210	2	:	:	PUNCT
gujaf-420	210	3	er=	er=	PROPN
gujaf-420	210	4	environmental	environmental	ADJ
gujaf-420	210	5	reporting	reporting	NOUN
gujaf-420	210	6	dib	dib	NOUN
gujaf-420	210	7	=	=	SYM
gujaf-420	210	8	diversity	diversity	NOUN
gujaf-420	210	9	-	-	PUNCT
gujaf-420	210	10	in	in	ADP
gujaf-420	210	11	-	-	PUNCT
gujaf-420	210	12	board	board	NOUN
gujaf-420	210	13	ac=	ac=	PROPN
gujaf-420	210	14	audit	audit	PROPN
gujaf-420	210	15	committee	committee	NOUN
gujaf-420	210	16	:	:	PUNCT
gujaf-420	210	17	fs	fs	PROPN
gujaf-420	210	18	=	=	PUNCT
gujaf-420	210	19	firm	firm	ADJ
gujaf-420	210	20	size	size	NOUN
gujaf-420	210	21	gusau	gusau	PROPN
gujaf-420	210	22	journal	journal	NOUN
gujaf-420	210	23	of	of	ADP
gujaf-420	210	24	accounting	accounting	NOUN
gujaf-420	210	25	and	and	CCONJ
gujaf-420	210	26	finance	finance	NOUN
gujaf-420	210	27	,	,	PUNCT
gujaf-420	210	28	vol.6	vol.6	PROPN
gujaf-420	210	29	,	,	PUNCT
gujaf-420	210	30	issue	issue	NOUN
gujaf-420	210	31	2	2	NUM
gujaf-420	210	32	,	,	PUNCT
gujaf-420	210	33	april	april	PROPN
gujaf-420	210	34	,	,	PUNCT
gujaf-420	210	35	2025	2025	NUM
gujaf-420	210	36	132	132	NUM
gujaf-420	210	37	fa	fa	NOUN
gujaf-420	210	38	=	=	NOUN
gujaf-420	210	39	firm	firm	ADJ
gujaf-420	210	40	age	age	NOUN
gujaf-420	210	41	pf	pf	NOUN
gujaf-420	210	42	=	=	NOUN
gujaf-420	210	43	profitability	profitability	NOUN
gujaf-420	210	44	t	t	NOUN
gujaf-420	210	45	=	=	PUNCT
gujaf-420	210	46	time	time	NOUN
gujaf-420	210	47	period	period	NOUN
gujaf-420	210	48	2006	2006	NUM
gujaf-420	210	49	-	-	SYM
gujaf-420	210	50	2023	2023	NUM
gujaf-420	210	51	α0	α0	ADJ
gujaf-420	210	52	=	=	SYM
gujaf-420	210	53	constant	constant	ADJ
gujaf-420	210	54	term	term	NOUN
gujaf-420	210	55	,	,	PUNCT
gujaf-420	210	56	εit	εit	NOUN
gujaf-420	210	57	=	=	NOUN
gujaf-420	210	58	error	error	NOUN
gujaf-420	210	59	term	term	NOUN
gujaf-420	210	60	,	,	PUNCT
gujaf-420	210	61	β1β5	β1β5	PUNCT
gujaf-420	210	62	=	=	SYM
gujaf-420	210	63	coefficient	coefficient	NOUN
gujaf-420	210	64	of	of	ADP
gujaf-420	210	65	the	the	DET
gujaf-420	210	66	variables	variable	NOUN
gujaf-420	210	67	.	.	PUNCT
gujaf-420	211	1	before	before	ADP
gujaf-420	211	2	running	run	VERB
gujaf-420	211	3	regression	regression	NOUN
gujaf-420	211	4	analysis	analysis	NOUN
gujaf-420	211	5	,	,	PUNCT
gujaf-420	211	6	key	key	ADJ
gujaf-420	211	7	diagnostic	diagnostic	ADJ
gujaf-420	211	8	tests	test	NOUN
gujaf-420	211	9	were	be	AUX
gujaf-420	211	10	conducted	conduct	VERB
gujaf-420	211	11	and	and	CCONJ
gujaf-420	211	12	they	they	PRON
gujaf-420	211	13	met	meet	VERB
gujaf-420	211	14	all	all	DET
gujaf-420	211	15	statistical	statistical	ADJ
gujaf-420	211	16	assumptions	assumption	NOUN
gujaf-420	211	17	.	.	PUNCT
gujaf-420	212	1	normality	normality	NOUN
gujaf-420	212	2	was	be	AUX
gujaf-420	212	3	checked	check	VERB
gujaf-420	212	4	using	use	VERB
gujaf-420	212	5	histograms	histogram	NOUN
gujaf-420	212	6	,	,	PUNCT
gujaf-420	212	7	p	p	NOUN
gujaf-420	212	8	-	-	PUNCT
gujaf-420	212	9	p	p	NOUN
gujaf-420	212	10	plots	plot	NOUN
gujaf-420	212	11	,	,	PUNCT
gujaf-420	212	12	skewness	skewness	NOUN
gujaf-420	212	13	,	,	PUNCT
gujaf-420	212	14	kurtosis	kurtosis	NOUN
gujaf-420	212	15	,	,	PUNCT
gujaf-420	212	16	and	and	CCONJ
gujaf-420	212	17	shapiro	shapiro	PROPN
gujaf-420	212	18	-	-	PUNCT
gujaf-420	212	19	wilk	wilk	NOUN
gujaf-420	212	20	test	test	NOUN
gujaf-420	212	21	.	.	PUNCT
gujaf-420	213	1	heteroscedasticity	heteroscedasticity	NOUN
gujaf-420	213	2	was	be	AUX
gujaf-420	213	3	tested	test	VERB
gujaf-420	213	4	with	with	ADP
gujaf-420	213	5	the	the	DET
gujaf-420	213	6	breusch	breusch	ADV
gujaf-420	213	7	-	-	PUNCT
gujaf-420	213	8	pagan	pagan	VERB
gujaf-420	213	9	/	/	SYM
gujaf-420	213	10	cook	cook	NOUN
gujaf-420	213	11	-	-	PUNCT
gujaf-420	213	12	weisberg	weisberg	PROPN
gujaf-420	213	13	test	test	NOUN
gujaf-420	213	14	.	.	PUNCT
gujaf-420	214	1	multicollinearity	multicollinearity	NOUN
gujaf-420	214	2	was	be	AUX
gujaf-420	214	3	assessed	assess	VERB
gujaf-420	214	4	using	use	VERB
gujaf-420	214	5	correlation	correlation	NOUN
gujaf-420	214	6	,	,	PUNCT
gujaf-420	214	7	tolerance	tolerance	NOUN
gujaf-420	214	8	,	,	PUNCT
gujaf-420	214	9	and	and	CCONJ
gujaf-420	214	10	vif	vif	PROPN
gujaf-420	214	11	.	.	PUNCT
gujaf-420	215	1	finally	finally	ADV
gujaf-420	215	2	,	,	PUNCT
gujaf-420	215	3	the	the	DET
gujaf-420	215	4	hausman	hausman	PROPN
gujaf-420	215	5	test	test	NOUN
gujaf-420	215	6	determined	determine	VERB
gujaf-420	215	7	the	the	DET
gujaf-420	215	8	appropriate	appropriate	ADJ
gujaf-420	215	9	model	model	NOUN
gujaf-420	215	10	between	between	ADP
gujaf-420	215	11	fixed	fix	VERB
gujaf-420	215	12	and	and	CCONJ
gujaf-420	215	13	random	random	ADJ
gujaf-420	215	14	effects	effect	NOUN
gujaf-420	215	15	.	.	PUNCT
gujaf-420	216	1	4.0	4.0	NUM
gujaf-420	216	2	results	result	NOUN
gujaf-420	216	3	and	and	CCONJ
gujaf-420	216	4	discussions	discussion	NOUN
gujaf-420	216	5	regression	regression	NOUN
gujaf-420	216	6	analysis	analysis	NOUN
gujaf-420	216	7	was	be	AUX
gujaf-420	216	8	used	use	VERB
gujaf-420	216	9	to	to	PART
gujaf-420	216	10	assess	assess	VERB
gujaf-420	216	11	if	if	SCONJ
gujaf-420	216	12	ac	ac	PROPN
gujaf-420	216	13	moderates	moderate	VERB
gujaf-420	216	14	dib	dib	PROPN
gujaf-420	216	15	's	's	PART
gujaf-420	216	16	impact	impact	NOUN
gujaf-420	216	17	on	on	ADP
gujaf-420	216	18	er	er	INTJ
gujaf-420	216	19	in	in	ADP
gujaf-420	216	20	nigeria	nigeria	PROPN
gujaf-420	216	21	.	.	PUNCT
gujaf-420	217	1	before	before	ADP
gujaf-420	217	2	this	this	DET
gujaf-420	217	3	analysis	analysis	NOUN
gujaf-420	217	4	,	,	PUNCT
gujaf-420	217	5	data	datum	NOUN
gujaf-420	217	6	was	be	AUX
gujaf-420	217	7	described	describe	VERB
gujaf-420	217	8	using	use	VERB
gujaf-420	217	9	table	table	NOUN
gujaf-420	217	10	3	3	NUM
gujaf-420	217	11	is	be	AUX
gujaf-420	217	12	descriptive	descriptive	ADJ
gujaf-420	217	13	statistics	statistic	NOUN
gujaf-420	217	14	.	.	PUNCT
gujaf-420	218	1	table	table	NOUN
gujaf-420	218	2	2	2	NUM
gujaf-420	218	3	:	:	PUNCT
gujaf-420	218	4	descriptive	descriptive	ADJ
gujaf-420	218	5	statistics	statistic	NOUN
gujaf-420	218	6	variable	variable	ADJ
gujaf-420	218	7	obs	obs	PROPN
gujaf-420	218	8	mean	mean	VERB
gujaf-420	218	9	std	std	PROPN
gujaf-420	218	10	.	.	PROPN
gujaf-420	219	1	dev	dev	PROPN
gujaf-420	219	2	.	.	PUNCT
gujaf-420	220	1	min	min	PROPN
gujaf-420	220	2	max	max	PROPN
gujaf-420	220	3	er	er	INTJ
gujaf-420	220	4	648	648	NUM
gujaf-420	220	5	0.270	0.270	NUM
gujaf-420	220	6	0.115	0.115	NUM
gujaf-420	220	7	0.017	0.017	NUM
gujaf-420	220	8	0.567	0.567	NUM
gujaf-420	220	9	dib	dib	NOUN
gujaf-420	220	10	648	648	NUM
gujaf-420	220	11	1.119	1.119	NUM
gujaf-420	220	12	0.641	0.641	NUM
gujaf-420	220	13	0	0	NUM
gujaf-420	220	14	2	2	NUM
gujaf-420	220	15	ac	ac	PROPN
gujaf-420	220	16	648	648	NUM
gujaf-420	220	17	3.415	3.415	NUM
gujaf-420	220	18	0.367	0.367	NUM
gujaf-420	220	19	2.040	2.040	NUM
gujaf-420	220	20	4	4	NUM
gujaf-420	220	21	fs	fs	ADP
gujaf-420	220	22	648	648	NUM
gujaf-420	220	23	6.901	6.901	NUM
gujaf-420	220	24	0.807	0.807	NUM
gujaf-420	220	25	5.001	5.001	NUM
gujaf-420	220	26	8.975	8.975	NUM
gujaf-420	220	27	fa	fa	NOUN
gujaf-420	220	28	648	648	NUM
gujaf-420	220	29	29	29	NUM
gujaf-420	220	30	9	9	NUM
gujaf-420	220	31	3	3	NUM
gujaf-420	220	32	54	54	NUM
gujaf-420	220	33	roa	roa	NOUN
gujaf-420	220	34	648	648	NUM
gujaf-420	220	35	0.090	0.090	NUM
gujaf-420	220	36	0.158	0.158	NUM
gujaf-420	220	37	-0.939	-0.939	NUM
gujaf-420	220	38	0.881	0.881	NUM
gujaf-420	220	39	source	source	NOUN
gujaf-420	220	40	:	:	PUNCT
gujaf-420	220	41	stata	stata	PROPN
gujaf-420	220	42	se/14.2	se/14.2	PROPN
gujaf-420	220	43	output	output	NOUN
gujaf-420	220	44	table	table	NOUN
gujaf-420	220	45	2	2	NUM
gujaf-420	220	46	summarizes	summarize	NOUN
gujaf-420	220	47	environmental	environmental	ADJ
gujaf-420	220	48	reporting	reporting	NOUN
gujaf-420	220	49	in	in	ADP
gujaf-420	220	50	nigerian	nigerian	ADJ
gujaf-420	220	51	listed	list	VERB
gujaf-420	220	52	manufacturing	manufacturing	NOUN
gujaf-420	220	53	firms	firm	NOUN
gujaf-420	220	54	.	.	PUNCT
gujaf-420	221	1	on	on	ADP
gujaf-420	221	2	average	average	ADJ
gujaf-420	221	3	,	,	PUNCT
gujaf-420	221	4	firms	firm	NOUN
gujaf-420	221	5	report	report	VERB
gujaf-420	221	6	27	27	NUM
gujaf-420	221	7	%	%	NOUN
gujaf-420	221	8	environmentally	environmentally	ADV
gujaf-420	221	9	,	,	PUNCT
gujaf-420	221	10	with	with	ADP
gujaf-420	221	11	a	a	DET
gujaf-420	221	12	relatively	relatively	ADV
gujaf-420	221	13	uniform	uniform	ADJ
gujaf-420	221	14	pattern	pattern	NOUN
gujaf-420	221	15	(	(	PUNCT
gujaf-420	221	16	sd	sd	NOUN
gujaf-420	221	17	=	=	SYM
gujaf-420	221	18	11.5	11.5	NUM
gujaf-420	221	19	%	%	NOUN
gujaf-420	221	20	)	)	PUNCT
gujaf-420	221	21	.	.	PUNCT
gujaf-420	222	1	minimum	minimum	ADJ
gujaf-420	222	2	disclosure	disclosure	NOUN
gujaf-420	222	3	is	be	AUX
gujaf-420	222	4	1.7	1.7	NUM
gujaf-420	222	5	%	%	NOUN
gujaf-420	222	6	,	,	PUNCT
gujaf-420	222	7	suggesting	suggest	VERB
gujaf-420	222	8	incomplete	incomplete	ADJ
gujaf-420	222	9	iso	iso	NOUN
gujaf-420	222	10	14031	14031	NUM
gujaf-420	222	11	adherence	adherence	NOUN
gujaf-420	222	12	.	.	PUNCT
gujaf-420	223	1	maximum	maximum	ADJ
gujaf-420	223	2	disclosure	disclosure	NOUN
gujaf-420	223	3	is	be	AUX
gujaf-420	223	4	56.7	56.7	NUM
gujaf-420	223	5	%	%	NOUN
gujaf-420	223	6	,	,	PUNCT
gujaf-420	223	7	slightly	slightly	ADV
gujaf-420	223	8	above	above	ADP
gujaf-420	223	9	average	average	ADJ
gujaf-420	223	10	.	.	PUNCT
gujaf-420	224	1	dib	dib	PROPN
gujaf-420	224	2	is	be	AUX
gujaf-420	224	3	moderate	moderate	ADJ
gujaf-420	224	4	(	(	PUNCT
gujaf-420	224	5	mean	mean	NOUN
gujaf-420	224	6	=	=	SYM
gujaf-420	224	7	1.119	1.119	NUM
gujaf-420	224	8	)	)	PUNCT
gujaf-420	224	9	.	.	PUNCT
gujaf-420	225	1	ac	ac	PROPN
gujaf-420	225	2	mean	mean	VERB
gujaf-420	225	3	is	be	AUX
gujaf-420	225	4	3.415	3.415	NUM
gujaf-420	225	5	(	(	PUNCT
gujaf-420	225	6	sd	sd	NOUN
gujaf-420	225	7	=	=	SYM
gujaf-420	225	8	0.367	0.367	NUM
gujaf-420	225	9	)	)	PUNCT
gujaf-420	225	10	,	,	PUNCT
gujaf-420	225	11	ranging	range	VERB
gujaf-420	225	12	from	from	ADP
gujaf-420	225	13	2.040	2.040	NUM
gujaf-420	225	14	to	to	ADP
gujaf-420	225	15	4	4	NUM
gujaf-420	225	16	.	.	PUNCT
gujaf-420	226	1	fs	fs	ADP
gujaf-420	226	2	averages	average	NOUN
gujaf-420	226	3	6.901	6.901	NUM
gujaf-420	226	4	(	(	PUNCT
gujaf-420	226	5	sd	sd	NOUN
gujaf-420	226	6	=	=	NUM
gujaf-420	226	7	0.807	0.807	NUM
gujaf-420	226	8	)	)	PUNCT
gujaf-420	226	9	,	,	PUNCT
gujaf-420	226	10	ranging	range	VERB
gujaf-420	226	11	from	from	ADP
gujaf-420	226	12	5.001	5.001	NUM
gujaf-420	226	13	to	to	ADP
gujaf-420	226	14	8.975	8.975	NUM
gujaf-420	226	15	.	.	PUNCT
gujaf-420	227	1	fa	fa	INTJ
gujaf-420	227	2	and	and	CCONJ
gujaf-420	227	3	roa	roa	PROPN
gujaf-420	227	4	average	average	ADJ
gujaf-420	227	5	29	29	NUM
gujaf-420	227	6	and	and	CCONJ
gujaf-420	227	7	0.090	0.090	NUM
gujaf-420	227	8	respectively	respectively	ADV
gujaf-420	227	9	.	.	PUNCT
gujaf-420	228	1	minimum	minimum	ADJ
gujaf-420	228	2	and	and	CCONJ
gujaf-420	228	3	maximum	maximum	ADJ
gujaf-420	228	4	values	value	NOUN
gujaf-420	228	5	for	for	ADP
gujaf-420	228	6	fa	fa	PROPN
gujaf-420	228	7	are	be	AUX
gujaf-420	228	8	3	3	NUM
gujaf-420	228	9	and	and	CCONJ
gujaf-420	228	10	54	54	NUM
gujaf-420	228	11	,	,	PUNCT
gujaf-420	228	12	while	while	SCONJ
gujaf-420	228	13	for	for	ADP
gujaf-420	228	14	roa	roa	PROPN
gujaf-420	228	15	,	,	PUNCT
gujaf-420	228	16	they	they	PRON
gujaf-420	228	17	are	be	AUX
gujaf-420	228	18	-0.939	-0.939	NUM
gujaf-420	228	19	and	and	CCONJ
gujaf-420	228	20	0.881	0.881	NUM
gujaf-420	228	21	.	.	PUNCT
gujaf-420	229	1	diagnostics	diagnostic	NOUN
gujaf-420	229	2	and	and	CCONJ
gujaf-420	229	3	robustness	robustness	NOUN
gujaf-420	229	4	checks	check	NOUN
gujaf-420	229	5	this	this	DET
gujaf-420	229	6	section	section	NOUN
gujaf-420	229	7	covers	cover	VERB
gujaf-420	229	8	regression	regression	NOUN
gujaf-420	229	9	assumptions	assumption	NOUN
gujaf-420	229	10	and	and	CCONJ
gujaf-420	229	11	diagnostic	diagnostic	ADJ
gujaf-420	229	12	tests	test	NOUN
gujaf-420	229	13	to	to	PART
gujaf-420	229	14	ensure	ensure	VERB
gujaf-420	229	15	result	result	VERB
gujaf-420	229	16	stability	stability	NOUN
gujaf-420	229	17	and	and	CCONJ
gujaf-420	229	18	reliability	reliability	NOUN
gujaf-420	229	19	.	.	PUNCT
gujaf-420	230	1	the	the	DET
gujaf-420	230	2	first	first	ADJ
gujaf-420	230	3	test	test	NOUN
gujaf-420	230	4	checks	check	VERB
gujaf-420	230	5	multicollinearity	multicollinearity	NOUN
gujaf-420	230	6	using	use	VERB
gujaf-420	230	7	pearson	pearson	PROPN
gujaf-420	230	8	's	's	PART
gujaf-420	230	9	correlation	correlation	NOUN
gujaf-420	230	10	coefficients	coefficient	NOUN
gujaf-420	230	11	for	for	ADP
gujaf-420	230	12	predictor	predictor	NOUN
gujaf-420	230	13	variables	variable	NOUN
gujaf-420	230	14	,	,	PUNCT
gujaf-420	230	15	with	with	ADP
gujaf-420	230	16	results	result	NOUN
gujaf-420	230	17	shown	show	VERB
gujaf-420	230	18	in	in	ADP
gujaf-420	230	19	table	table	NOUN
gujaf-420	230	20	4	4	NUM
gujaf-420	230	21	.	.	PUNCT
gujaf-420	230	22	table	table	NOUN
gujaf-420	230	23	3	3	NUM
gujaf-420	230	24	:	:	PUNCT
gujaf-420	230	25	pearson	pearson	PROPN
gujaf-420	230	26	’s	’s	PART
gujaf-420	230	27	correlation	correlation	NOUN
gujaf-420	230	28	coefficients	coefficient	NOUN
gujaf-420	230	29	er	er	INTJ
gujaf-420	230	30	dib	dib	NOUN
gujaf-420	230	31	ac	ac	PROPN
gujaf-420	230	32	fs	fs	PROPN
gujaf-420	230	33	fa	fa	PROPN
gujaf-420	230	34	roa	roa	PROPN
gujaf-420	230	35	gusau	gusau	PROPN
gujaf-420	230	36	journal	journal	PROPN
gujaf-420	230	37	of	of	ADP
gujaf-420	230	38	accounting	accounting	NOUN
gujaf-420	230	39	and	and	CCONJ
gujaf-420	230	40	finance	finance	NOUN
gujaf-420	230	41	,	,	PUNCT
gujaf-420	230	42	vol.6	vol.6	PROPN
gujaf-420	230	43	,	,	PUNCT
gujaf-420	230	44	issue	issue	NOUN
gujaf-420	230	45	2	2	NUM
gujaf-420	230	46	,	,	PUNCT
gujaf-420	230	47	april	april	PROPN
gujaf-420	230	48	,	,	PUNCT
gujaf-420	230	49	2025	2025	NUM
gujaf-420	230	50	133	133	NUM
gujaf-420	230	51	0	0	NUM
gujaf-420	230	52	1	1	NUM
gujaf-420	230	53	2	2	NUM
gujaf-420	230	54	3	3	NUM
gujaf-420	230	55	4	4	NUM
gujaf-420	230	56	5	5	NUM
gujaf-420	230	57	d	d	NOUN
gujaf-420	230	58	en	en	ADP
gujaf-420	230	59	si	si	PROPN
gujaf-420	231	1	ty	ty	INTJ
gujaf-420	231	2	-.2	-.2	PROPN
gujaf-420	231	3	-.1	-.1	PROPN
gujaf-420	231	4	0	0	NUM
gujaf-420	231	5	.1	.1	NUM
gujaf-420	232	1	.2	.2	NUM
gujaf-420	232	2	.3	.3	NUM
gujaf-420	232	3	residuals	residual	NOUN
gujaf-420	232	4	0	0	NUM
gujaf-420	232	5	.	.	PUNCT
gujaf-420	232	6	00	00	NUM
gujaf-420	232	7	0	0	NUM
gujaf-420	232	8	.	.	PUNCT
gujaf-420	233	1	25	25	NUM
gujaf-420	233	2	0	0	NUM
gujaf-420	233	3	.	.	X
gujaf-420	233	4	5	5	NUM
gujaf-420	233	5	0	0	NUM
gujaf-420	233	6	0	0	NUM
gujaf-420	233	7	.	.	PUNCT
gujaf-420	233	8	75	75	NUM
gujaf-420	233	9	1	1	NUM
gujaf-420	233	10	.0	.0	NUM
gujaf-420	233	11	0	0	NUM
gujaf-420	233	12	n	n	CCONJ
gujaf-420	233	13	o	o	NOUN
gujaf-420	233	14	rm	rm	NOUN
gujaf-420	233	15	al	al	PROPN
gujaf-420	233	16	f	f	PROPN
gujaf-420	234	1	[	[	X
gujaf-420	234	2	(	(	PUNCT
gujaf-420	234	3	e	e	NOUN
gujaf-420	234	4	1	1	NUM
gujaf-420	234	5	m	m	NOUN
gujaf-420	234	6	)	)	PUNCT
gujaf-420	234	7	/	/	SYM
gujaf-420	234	8	s	s	X
gujaf-420	234	9	]	]	PUNCT
gujaf-420	234	10	0.00	0.00	NUM
gujaf-420	234	11	0.25	0.25	NUM
gujaf-420	234	12	0.50	0.50	NUM
gujaf-420	234	13	0.75	0.75	NUM
gujaf-420	234	14	1.00	1.00	NUM
gujaf-420	234	15	empirical	empirical	ADJ
gujaf-420	234	16	p[i	p[i	NOUN
gujaf-420	234	17	]	]	X
gujaf-420	234	18	=	=	SYM
gujaf-420	234	19	i/(n+1	i/(n+1	NOUN
gujaf-420	234	20	)	)	PUNCT
gujaf-420	234	21	er	er	INTJ
gujaf-420	234	22	1	1	NUM
gujaf-420	234	23	dib	dib	NOUN
gujaf-420	234	24	0.3206	0.3206	NUM
gujaf-420	234	25	1	1	NUM
gujaf-420	234	26	ac	ac	PROPN
gujaf-420	234	27	0.5215	0.5215	NUM
gujaf-420	234	28	0.3631	0.3631	NUM
gujaf-420	234	29	1	1	NUM
gujaf-420	234	30	fs	fs	ADP
gujaf-420	234	31	0.5094	0.5094	NUM
gujaf-420	234	32	0.5158	0.5158	NUM
gujaf-420	234	33	0.4825	0.4825	NUM
gujaf-420	234	34	1	1	NUM
gujaf-420	234	35	fa	fa	NOUN
gujaf-420	234	36	0.4964	0.4964	NUM
gujaf-420	234	37	0.2332	0.2332	NUM
gujaf-420	234	38	0.4314	0.4314	NUM
gujaf-420	234	39	0.3683	0.3683	NUM
gujaf-420	234	40	1	1	NUM
gujaf-420	234	41	roa	roa	NOUN
gujaf-420	234	42	0.0479	0.0479	NUM
gujaf-420	234	43	0.0495	0.0495	NUM
gujaf-420	234	44	0.051	0.051	NUM
gujaf-420	234	45	0.1336	0.1336	NUM
gujaf-420	234	46	0.071	0.071	NUM
gujaf-420	234	47	1	1	NUM
gujaf-420	234	48	source	source	NOUN
gujaf-420	234	49	:	:	PUNCT
gujaf-420	234	50	stata	stata	PROPN
gujaf-420	234	51	se/14.2	se/14.2	PROPN
gujaf-420	234	52	output	output	NOUN
gujaf-420	234	53	table	table	NOUN
gujaf-420	234	54	3	3	NUM
gujaf-420	234	55	presents	present	VERB
gujaf-420	234	56	pearson	pearson	PROPN
gujaf-420	234	57	’s	’s	PART
gujaf-420	234	58	correlation	correlation	NOUN
gujaf-420	234	59	coefficients	coefficient	NOUN
gujaf-420	234	60	for	for	ADP
gujaf-420	234	61	dependent	dependent	ADJ
gujaf-420	234	62	and	and	CCONJ
gujaf-420	234	63	independent	independent	ADJ
gujaf-420	234	64	variables	variable	NOUN
gujaf-420	234	65	.	.	PUNCT
gujaf-420	235	1	results	result	NOUN
gujaf-420	235	2	in	in	ADP
gujaf-420	235	3	table	table	NOUN
gujaf-420	235	4	3	3	NUM
gujaf-420	235	5	show	show	VERB
gujaf-420	235	6	no	no	DET
gujaf-420	235	7	significant	significant	ADJ
gujaf-420	235	8	multicollinearity	multicollinearity	NOUN
gujaf-420	235	9	(	(	PUNCT
gujaf-420	235	10	highest	high	ADJ
gujaf-420	235	11	correlation	correlation	NOUN
gujaf-420	235	12	:	:	PUNCT
gujaf-420	235	13	0.5158	0.5158	NUM
gujaf-420	235	14	which	which	PRON
gujaf-420	235	15	is	be	AUX
gujaf-420	235	16	below	below	ADP
gujaf-420	235	17	±0.7	±0.7	PROPN
gujaf-420	235	18	threshold	threshold	NOUN
gujaf-420	235	19	recommended	recommend	VERB
gujaf-420	235	20	by	by	ADP
gujaf-420	235	21	gujarati	gujarati	PROPN
gujaf-420	235	22	&	&	CCONJ
gujaf-420	235	23	porter	porter	PROPN
gujaf-420	235	24	,	,	PUNCT
gujaf-420	235	25	2009	2009	NUM
gujaf-420	235	26	)	)	PUNCT
gujaf-420	235	27	.	.	PUNCT
gujaf-420	236	1	also	also	ADV
gujaf-420	236	2	,	,	PUNCT
gujaf-420	236	3	the	the	DET
gujaf-420	236	4	histogram	histogram	NOUN
gujaf-420	236	5	and	and	CCONJ
gujaf-420	236	6	p	p	NOUN
gujaf-420	236	7	-	-	PUNCT
gujaf-420	236	8	p	p	NOUN
gujaf-420	236	9	plot	plot	NOUN
gujaf-420	236	10	of	of	ADP
gujaf-420	236	11	standardised	standardised	ADJ
gujaf-420	236	12	residuals	residual	NOUN
gujaf-420	236	13	indicate	indicate	VERB
gujaf-420	236	14	that	that	SCONJ
gujaf-420	236	15	the	the	DET
gujaf-420	236	16	error	error	NOUN
gujaf-420	236	17	terms	term	NOUN
gujaf-420	236	18	in	in	ADP
gujaf-420	236	19	the	the	DET
gujaf-420	236	20	model	model	NOUN
gujaf-420	236	21	presented	present	VERB
gujaf-420	236	22	in	in	ADP
gujaf-420	236	23	figure	figure	NOUN
gujaf-420	236	24	2a	2a	NUM
gujaf-420	236	25	and	and	CCONJ
gujaf-420	236	26	2b	2b	NOUN
gujaf-420	236	27	are	be	AUX
gujaf-420	236	28	fairly	fairly	ADV
gujaf-420	236	29	normally	normally	ADV
gujaf-420	236	30	distributed	distribute	VERB
gujaf-420	236	31	.	.	PUNCT
gujaf-420	237	1	figure	figure	NOUN
gujaf-420	237	2	2(a	2(a	NUM
gujaf-420	237	3	)	)	PUNCT
gujaf-420	237	4	histogram	histogram	NOUN
gujaf-420	237	5	of	of	ADP
gujaf-420	237	6	the	the	DET
gujaf-420	237	7	error	error	NOUN
gujaf-420	237	8	term	term	NOUN
gujaf-420	237	9	in	in	ADP
gujaf-420	237	10	model	model	NOUN
gujaf-420	237	11	1	1	NUM
gujaf-420	237	12	figure	figure	NOUN
gujaf-420	237	13	2(b	2(b	NUM
gujaf-420	237	14	)	)	PUNCT
gujaf-420	237	15	the	the	DET
gujaf-420	237	16	p	p	NOUN
gujaf-420	237	17	-	-	PUNCT
gujaf-420	237	18	p	p	NOUN
gujaf-420	237	19	plot	plot	NOUN
gujaf-420	237	20	showing	show	VERB
gujaf-420	237	21	normality	normality	NOUN
gujaf-420	237	22	of	of	ADP
gujaf-420	237	23	the	the	DET
gujaf-420	237	24	error	error	NOUN
gujaf-420	237	25	term	term	NOUN
gujaf-420	237	26	in	in	ADP
gujaf-420	237	27	model	model	NOUN
gujaf-420	237	28	1	1	NUM
gujaf-420	237	29	figure	figure	NOUN
gujaf-420	237	30	2	2	NUM
gujaf-420	237	31	(	(	PUNCT
gujaf-420	237	32	a	a	NOUN
gujaf-420	237	33	)	)	PUNCT
gujaf-420	237	34	and	and	CCONJ
gujaf-420	237	35	figure	figure	VERB
gujaf-420	237	36	2(b	2(b	NUM
gujaf-420	237	37	)	)	PUNCT
gujaf-420	237	38	source	source	NOUN
gujaf-420	237	39	:	:	PUNCT
gujaf-420	237	40	stata	stata	PROPN
gujaf-420	237	41	se/14.2	se/14.2	PROPN
gujaf-420	237	42	output	output	VERB
gujaf-420	237	43	the	the	DET
gujaf-420	237	44	breusch	breusch	NOUN
gujaf-420	237	45	-	-	PUNCT
gujaf-420	237	46	pagan	pagan	ADJ
gujaf-420	237	47	test	test	NOUN
gujaf-420	237	48	showed	show	VERB
gujaf-420	237	49	no	no	DET
gujaf-420	237	50	heteroscedasticity	heteroscedasticity	NOUN
gujaf-420	237	51	(	(	PUNCT
gujaf-420	237	52	χ²	χ²	NOUN
gujaf-420	237	53	=	=	SYM
gujaf-420	237	54	8.961	8.961	NUM
gujaf-420	237	55	,	,	PUNCT
gujaf-420	237	56	p	p	X
gujaf-420	237	57	=	=	NOUN
gujaf-420	237	58	0.003	0.003	NUM
gujaf-420	237	59	)	)	PUNCT
gujaf-420	237	60	.	.	PUNCT
gujaf-420	238	1	the	the	DET
gujaf-420	238	2	hausman	hausman	PROPN
gujaf-420	238	3	test	test	NOUN
gujaf-420	238	4	favored	favor	VERB
gujaf-420	238	5	the	the	DET
gujaf-420	238	6	fixed	fix	VERB
gujaf-420	238	7	effect	effect	NOUN
gujaf-420	238	8	model	model	NOUN
gujaf-420	238	9	(	(	PUNCT
gujaf-420	238	10	χ²	χ²	NOUN
gujaf-420	238	11	=	=	NOUN
gujaf-420	238	12	113.57	113.57	NUM
gujaf-420	238	13	,	,	PUNCT
gujaf-420	238	14	p	p	X
gujaf-420	238	15	<	<	X
gujaf-420	238	16	0.001	0.001	NUM
gujaf-420	238	17	)	)	PUNCT
gujaf-420	238	18	.	.	PUNCT
gujaf-420	239	1	additionally	additionally	ADV
gujaf-420	239	2	,	,	PUNCT
gujaf-420	239	3	the	the	DET
gujaf-420	239	4	pesaran	pesaran	ADJ
gujaf-420	239	5	cd	cd	PROPN
gujaf-420	239	6	was	be	AUX
gujaf-420	239	7	used	use	VERB
gujaf-420	239	8	to	to	PART
gujaf-420	239	9	test	test	VERB
gujaf-420	239	10	for	for	ADP
gujaf-420	239	11	cross	cross	ADJ
gujaf-420	239	12	-	-	ADJ
gujaf-420	239	13	sectional	sectional	ADJ
gujaf-420	239	14	dependence	dependence	NOUN
gujaf-420	239	15	(	(	PUNCT
gujaf-420	239	16	χ²	χ²	NOUN
gujaf-420	239	17	=	=	SYM
gujaf-420	239	18	15.461	15.461	NUM
gujaf-420	239	19	,	,	PUNCT
gujaf-420	239	20	pr	pr	VERB
gujaf-420	239	21	<	<	NOUN
gujaf-420	239	22	0.001	0.001	NUM
gujaf-420	239	23	)	)	PUNCT
gujaf-420	239	24	,	,	PUNCT
gujaf-420	239	25	the	the	DET
gujaf-420	239	26	result	result	NOUN
gujaf-420	239	27	indicates	indicate	VERB
gujaf-420	239	28	the	the	DET
gujaf-420	239	29	presence	presence	NOUN
gujaf-420	239	30	of	of	ADP
gujaf-420	239	31	cross	cross	ADJ
gujaf-420	239	32	-	-	ADJ
gujaf-420	239	33	sectional	sectional	ADJ
gujaf-420	239	34	dependence	dependence	NOUN
gujaf-420	239	35	,	,	PUNCT
gujaf-420	239	36	suggesting	suggest	VERB
gujaf-420	239	37	the	the	DET
gujaf-420	239	38	use	use	NOUN
gujaf-420	239	39	of	of	ADP
gujaf-420	239	40	driscoll	driscoll	NOUN
gujaf-420	239	41	and	and	CCONJ
gujaf-420	239	42	kraay	kraay	ADJ
gujaf-420	239	43	standard	standard	ADJ
gujaf-420	239	44	errors	error	NOUN
gujaf-420	239	45	as	as	ADP
gujaf-420	239	46	the	the	DET
gujaf-420	239	47	appropriate	appropriate	ADJ
gujaf-420	239	48	method	method	NOUN
gujaf-420	239	49	(	(	PUNCT
gujaf-420	239	50	hoechle	hoechle	ADJ
gujaf-420	239	51	,	,	PUNCT
gujaf-420	239	52	2007	2007	NUM
gujaf-420	239	53	)	)	PUNCT
gujaf-420	239	54	.	.	PUNCT
gujaf-420	240	1	regression	regression	NOUN
gujaf-420	240	2	results	result	VERB
gujaf-420	240	3	the	the	DET
gujaf-420	240	4	study	study	NOUN
gujaf-420	240	5	utilized	utilize	VERB
gujaf-420	240	6	multiple	multiple	ADJ
gujaf-420	240	7	regressions	regression	NOUN
gujaf-420	240	8	and	and	CCONJ
gujaf-420	240	9	presented	present	VERB
gujaf-420	240	10	the	the	DET
gujaf-420	240	11	findings	finding	NOUN
gujaf-420	240	12	in	in	ADP
gujaf-420	240	13	table	table	NOUN
gujaf-420	240	14	4	4	NUM
gujaf-420	240	15	to	to	PART
gujaf-420	240	16	investigate	investigate	VERB
gujaf-420	240	17	how	how	SCONJ
gujaf-420	240	18	dib	dib	PROPN
gujaf-420	240	19	influences	influence	NOUN
gujaf-420	240	20	er	er	INTJ
gujaf-420	240	21	of	of	ADP
gujaf-420	240	22	manufacturing	manufacturing	NOUN
gujaf-420	240	23	firms	firm	NOUN
gujaf-420	240	24	listed	list	VERB
gujaf-420	240	25	in	in	ADP
gujaf-420	240	26	nigeria	nigeria	PROPN
gujaf-420	240	27	.	.	PUNCT
gujaf-420	241	1	table	table	NOUN
gujaf-420	241	2	4	4	NUM
gujaf-420	241	3	:	:	PUNCT
gujaf-420	241	4	regression	regression	NOUN
gujaf-420	241	5	results	result	NOUN
gujaf-420	241	6	er	er	INTJ
gujaf-420	241	7	coefficients	coefficient	NOUN
gujaf-420	241	8	(	(	PUNCT
gujaf-420	241	9	β	β	X
gujaf-420	241	10	)	)	PUNCT
gujaf-420	241	11	t	t	PROPN
gujaf-420	241	12	p	p	X
gujaf-420	241	13	>	>	X
gujaf-420	241	14	t	t	PROPN
gujaf-420	241	15	dib	dib	PROPN
gujaf-420	241	16	0.0077	0.0077	NUM
gujaf-420	241	17	1.64	1.64	NUM
gujaf-420	241	18	0.102	0.102	NUM
gujaf-420	241	19	gusau	gusau	ADJ
gujaf-420	241	20	journal	journal	NOUN
gujaf-420	241	21	of	of	ADP
gujaf-420	241	22	accounting	accounting	NOUN
gujaf-420	241	23	and	and	CCONJ
gujaf-420	241	24	finance	finance	NOUN
gujaf-420	241	25	,	,	PUNCT
gujaf-420	241	26	vol.6	vol.6	PROPN
gujaf-420	241	27	,	,	PUNCT
gujaf-420	241	28	issue	issue	NOUN
gujaf-420	241	29	2	2	NUM
gujaf-420	241	30	,	,	PUNCT
gujaf-420	241	31	april	april	PROPN
gujaf-420	241	32	,	,	PUNCT
gujaf-420	241	33	2025	2025	NUM
gujaf-420	241	34	134	134	NUM
gujaf-420	241	35	fs	fs	ADP
gujaf-420	241	36	0.0401	0.0401	NUM
gujaf-420	241	37	10.10	10.10	NUM
gujaf-420	241	38	0.000	0.000	NUM
gujaf-420	241	39	fa	fa	NOUN
gujaf-420	242	1	0.0003	0.0003	NUM
gujaf-420	242	2	0.91	0.91	NUM
gujaf-420	242	3	0.366	0.366	NUM
gujaf-420	242	4	roa	roa	NOUN
gujaf-420	242	5	0.0322	0.0322	NUM
gujaf-420	242	6	2.17	2.17	NUM
gujaf-420	242	7	0.030	0.030	NUM
gujaf-420	242	8	constant	constant	ADJ
gujaf-420	242	9	-0.0281	-0.0281	NOUN
gujaf-420	242	10	-1.12	-1.12	NUM
gujaf-420	242	11	0.261	0.261	NUM
gujaf-420	242	12	f	f	X
gujaf-420	242	13	-	-	PUNCT
gujaf-420	242	14	statistics	statistics	PROPN
gujaf-420	242	15	46.89	46.89	NUM
gujaf-420	242	16	prob	prob	NOUN
gujaf-420	242	17	.	.	PUNCT
gujaf-420	243	1	>	>	X
gujaf-420	244	1	f	f	PROPN
gujaf-420	245	1	0.000	0.000	NUM
gujaf-420	245	2	r	r	NOUN
gujaf-420	245	3	-	-	PUNCT
gujaf-420	245	4	squared	square	VERB
gujaf-420	245	5	0.6778	0.6778	NUM
gujaf-420	245	6	adjusted	adjust	VERB
gujaf-420	245	7	r	r	NOUN
gujaf-420	245	8	-	-	PUNCT
gujaf-420	245	9	squared	square	VERB
gujaf-420	245	10	0.6670	0.6670	NUM
gujaf-420	245	11	source	source	NOUN
gujaf-420	245	12	:	:	PUNCT
gujaf-420	245	13	stata	stata	VERB
gujaf-420	245	14	14.2	14.2	NUM
gujaf-420	245	15	output	output	NOUN
gujaf-420	245	16	(	(	PUNCT
gujaf-420	245	17	2023	2023	NUM
gujaf-420	245	18	)	)	PUNCT
gujaf-420	245	19	.	.	PUNCT
gujaf-420	246	1	the	the	DET
gujaf-420	246	2	regression	regression	NOUN
gujaf-420	246	3	model	model	NOUN
gujaf-420	246	4	was	be	AUX
gujaf-420	246	5	well	well	ADV
gujaf-420	246	6	-	-	PUNCT
gujaf-420	246	7	fitted	fit	VERB
gujaf-420	246	8	(	(	PUNCT
gujaf-420	246	9	f=46.89	f=46.89	PROPN
gujaf-420	246	10	,	,	PUNCT
gujaf-420	246	11	p<0.001	p<0.001	PROPN
gujaf-420	246	12	)	)	PUNCT
gujaf-420	246	13	,	,	PUNCT
gujaf-420	246	14	explaining	explain	VERB
gujaf-420	246	15	67.78	67.78	NUM
gujaf-420	246	16	%	%	NOUN
gujaf-420	246	17	of	of	ADP
gujaf-420	246	18	er	er	INTJ
gujaf-420	246	19	variation	variation	NOUN
gujaf-420	246	20	with	with	ADP
gujaf-420	246	21	dib	dib	PROPN
gujaf-420	246	22	and	and	CCONJ
gujaf-420	246	23	control	control	NOUN
gujaf-420	246	24	variables	variable	NOUN
gujaf-420	246	25	.	.	PUNCT
gujaf-420	247	1	dib	dib	PROPN
gujaf-420	247	2	showed	show	VERB
gujaf-420	247	3	a	a	DET
gujaf-420	247	4	positive	positive	ADJ
gujaf-420	247	5	but	but	CCONJ
gujaf-420	247	6	statistically	statistically	ADV
gujaf-420	247	7	insignificant	insignificant	ADJ
gujaf-420	247	8	effect	effect	NOUN
gujaf-420	247	9	on	on	ADP
gujaf-420	247	10	er	er	INTJ
gujaf-420	247	11	(	(	PUNCT
gujaf-420	247	12	β=0.0078	β=0.0078	NOUN
gujaf-420	247	13	,	,	PUNCT
gujaf-420	247	14	t=1.64	t=1.64	NOUN
gujaf-420	247	15	,	,	PUNCT
gujaf-420	247	16	p=0.102	p=0.102	NOUN
gujaf-420	247	17	)	)	PUNCT
gujaf-420	247	18	,	,	PUNCT
gujaf-420	247	19	opposing	oppose	VERB
gujaf-420	247	20	prior	prior	ADJ
gujaf-420	247	21	research	research	NOUN
gujaf-420	247	22	such	such	ADJ
gujaf-420	247	23	as	as	ADP
gujaf-420	247	24	hoang	hoang	PROPN
gujaf-420	247	25	et	et	PROPN
gujaf-420	247	26	al	al	PROPN
gujaf-420	247	27	.	.	PROPN
gujaf-420	248	1	(	(	PUNCT
gujaf-420	248	2	2018	2018	NUM
gujaf-420	248	3	)	)	PUNCT
gujaf-420	248	4	.	.	PUNCT
gujaf-420	249	1	the	the	DET
gujaf-420	249	2	study	study	NOUN
gujaf-420	249	3	accepts	accept	VERB
gujaf-420	249	4	hypothesis	hypothesis	NOUN
gujaf-420	249	5	1	1	NUM
gujaf-420	249	6	(	(	PUNCT
gujaf-420	249	7	h01	h01	NOUN
gujaf-420	249	8	)	)	PUNCT
gujaf-420	249	9	and	and	CCONJ
gujaf-420	249	10	aligns	align	VERB
gujaf-420	249	11	with	with	ADP
gujaf-420	249	12	some	some	DET
gujaf-420	249	13	literature	literature	NOUN
gujaf-420	249	14	(	(	PUNCT
gujaf-420	249	15	zaid	zaid	PROPN
gujaf-420	249	16	et	et	PROPN
gujaf-420	249	17	al	al	PROPN
gujaf-420	249	18	.	.	PROPN
gujaf-420	249	19	,	,	PUNCT
gujaf-420	249	20	2020	2020	NUM
gujaf-420	249	21	)	)	PUNCT
gujaf-420	249	22	but	but	CCONJ
gujaf-420	249	23	differs	differ	VERB
gujaf-420	249	24	from	from	ADP
gujaf-420	249	25	others	other	NOUN
gujaf-420	249	26	such	such	ADJ
gujaf-420	249	27	as	as	ADP
gujaf-420	249	28	beji	beji	PROPN
gujaf-420	249	29	et	et	PROPN
gujaf-420	249	30	al	al	PROPN
gujaf-420	249	31	.	.	PROPN
gujaf-420	249	32	(	(	PUNCT
gujaf-420	249	33	2020	2020	NUM
gujaf-420	249	34	)	)	PUNCT
gujaf-420	249	35	and	and	CCONJ
gujaf-420	249	36	ozordi	ozordi	VERB
gujaf-420	249	37	et	et	NOUN
gujaf-420	249	38	al	al	PROPN
gujaf-420	249	39	.	.	PROPN
gujaf-420	250	1	(	(	PUNCT
gujaf-420	250	2	2018	2018	NUM
gujaf-420	250	3	)	)	PUNCT
gujaf-420	250	4	.	.	PUNCT
gujaf-420	251	1	control	control	NOUN
gujaf-420	251	2	variables	variable	NOUN
gujaf-420	251	3	were	be	AUX
gujaf-420	251	4	positively	positively	ADV
gujaf-420	251	5	related	relate	VERB
gujaf-420	251	6	to	to	ADP
gujaf-420	251	7	er	er	INTJ
gujaf-420	251	8	,	,	PUNCT
gujaf-420	251	9	and	and	CCONJ
gujaf-420	251	10	dib	dib	NOUN
gujaf-420	251	11	contributes	contribute	VERB
gujaf-420	251	12	to	to	ADP
gujaf-420	251	13	strategic	strategic	ADJ
gujaf-420	251	14	decision	decision	NOUN
gujaf-420	251	15	-	-	PUNCT
gujaf-420	251	16	making	making	NOUN
gujaf-420	251	17	and	and	CCONJ
gujaf-420	251	18	innovation	innovation	NOUN
gujaf-420	251	19	,	,	PUNCT
gujaf-420	251	20	consistent	consistent	ADJ
gujaf-420	251	21	with	with	ADP
gujaf-420	251	22	resource	resource	NOUN
gujaf-420	251	23	dependence	dependence	NOUN
gujaf-420	251	24	theory	theory	NOUN
gujaf-420	251	25	.	.	PUNCT
gujaf-420	252	1	furthermore	furthermore	ADV
gujaf-420	252	2	,	,	PUNCT
gujaf-420	252	3	the	the	DET
gujaf-420	252	4	findings	finding	NOUN
gujaf-420	252	5	for	for	ADP
gujaf-420	252	6	the	the	DET
gujaf-420	252	7	analysis	analysis	NOUN
gujaf-420	252	8	of	of	ADP
gujaf-420	252	9	the	the	DET
gujaf-420	252	10	second	second	ADJ
gujaf-420	252	11	specific	specific	ADJ
gujaf-420	252	12	objective	objective	NOUN
gujaf-420	252	13	(	(	PUNCT
gujaf-420	252	14	ac	ac	PROPN
gujaf-420	252	15	on	on	ADP
gujaf-420	252	16	er	er	INTJ
gujaf-420	252	17	)	)	PUNCT
gujaf-420	252	18	and	and	CCONJ
gujaf-420	252	19	the	the	DET
gujaf-420	252	20	tests	test	NOUN
gujaf-420	252	21	of	of	ADP
gujaf-420	252	22	hypothesis	hypothesis	NOUN
gujaf-420	252	23	2	2	NUM
gujaf-420	252	24	are	be	AUX
gujaf-420	252	25	presented	present	VERB
gujaf-420	252	26	in	in	ADP
gujaf-420	252	27	table	table	NOUN
gujaf-420	252	28	5	5	NUM
gujaf-420	252	29	.	.	PUNCT
gujaf-420	252	30	table	table	NOUN
gujaf-420	252	31	5	5	NUM
gujaf-420	252	32	regression	regression	NOUN
gujaf-420	252	33	results	result	NOUN
gujaf-420	252	34	er	er	INTJ
gujaf-420	252	35	coefficients	coefficient	NOUN
gujaf-420	252	36	(	(	PUNCT
gujaf-420	252	37	β	β	X
gujaf-420	252	38	)	)	PUNCT
gujaf-420	252	39	t	t	PROPN
gujaf-420	252	40	p	p	X
gujaf-420	252	41	>	>	X
gujaf-420	252	42	t	t	PROPN
gujaf-420	252	43	ac	ac	PROPN
gujaf-420	253	1	0.0318	0.0318	NUM
gujaf-420	253	2	3.60	3.60	NUM
gujaf-420	253	3	0.000	0.000	NUM
gujaf-420	253	4	fs	fs	ADP
gujaf-420	253	5	0.0431	0.0431	NUM
gujaf-420	253	6	10.76	10.76	NUM
gujaf-420	253	7	0.000	0.000	NUM
gujaf-420	253	8	fa	fa	NOUN
gujaf-420	254	1	0.0004	0.0004	NUM
gujaf-420	254	2	1.34	1.34	NUM
gujaf-420	254	3	0.180	0.180	NUM
gujaf-420	254	4	roa	roa	NOUN
gujaf-420	254	5	0.0329	0.0329	NUM
gujaf-420	254	6	2.24	2.24	NUM
gujaf-420	254	7	0.026	0.026	NUM
gujaf-420	254	8	constant	constant	ADJ
gujaf-420	254	9	0.0511	0.0511	NUM
gujaf-420	254	10	1.60	1.60	NUM
gujaf-420	254	11	0.110	0.110	NUM
gujaf-420	254	12	f	f	X
gujaf-420	254	13	-	-	PUNCT
gujaf-420	254	14	statistics	statistic	NOUN
gujaf-420	254	15	34.66	34.66	NUM
gujaf-420	254	16	prob	prob	NOUN
gujaf-420	254	17	>	>	X
gujaf-420	254	18	f	f	PROPN
gujaf-420	255	1	0.000	0.000	NUM
gujaf-420	255	2	r	r	NOUN
gujaf-420	255	3	-	-	PUNCT
gujaf-420	255	4	squared	square	VERB
gujaf-420	255	5	0.6859	0.6859	NUM
gujaf-420	255	6	adjusted	adjusted	ADJ
gujaf-420	255	7	r	r	NOUN
gujaf-420	255	8	-	-	PUNCT
gujaf-420	255	9	squared	square	VERB
gujaf-420	255	10	0.6743	0.6743	NUM
gujaf-420	255	11	source	source	NOUN
gujaf-420	255	12	:	:	PUNCT
gujaf-420	255	13	stata	stata	VERB
gujaf-420	255	14	14.2	14.2	NUM
gujaf-420	255	15	output	output	NOUN
gujaf-420	255	16	(	(	PUNCT
gujaf-420	255	17	2023	2023	NUM
gujaf-420	255	18	)	)	PUNCT
gujaf-420	255	19	.	.	PUNCT
gujaf-420	256	1	table	table	NOUN
gujaf-420	256	2	5	5	NUM
gujaf-420	256	3	examines	examine	VERB
gujaf-420	256	4	the	the	DET
gujaf-420	256	5	effect	effect	NOUN
gujaf-420	256	6	of	of	ADP
gujaf-420	256	7	ac	ac	PROPN
gujaf-420	256	8	on	on	ADP
gujaf-420	256	9	er	er	INTJ
gujaf-420	256	10	.	.	PUNCT
gujaf-420	257	1	the	the	DET
gujaf-420	257	2	model	model	NOUN
gujaf-420	257	3	significantly	significantly	ADV
gujaf-420	257	4	fits	fit	VERB
gujaf-420	257	5	(	(	PUNCT
gujaf-420	257	6	f=34.66	f=34.66	NOUN
gujaf-420	257	7	,	,	PUNCT
gujaf-420	257	8	p<0.01	p<0.01	PROPN
gujaf-420	257	9	)	)	PUNCT
gujaf-420	257	10	and	and	CCONJ
gujaf-420	257	11	explains	explain	VERB
gujaf-420	257	12	67.43	67.43	NUM
gujaf-420	257	13	%	%	NOUN
gujaf-420	257	14	of	of	ADP
gujaf-420	257	15	er	er	INTJ
gujaf-420	257	16	variation	variation	NOUN
gujaf-420	257	17	.	.	PUNCT
gujaf-420	258	1	ac	ac	PROPN
gujaf-420	258	2	has	have	VERB
gujaf-420	258	3	a	a	DET
gujaf-420	258	4	statistically	statistically	ADV
gujaf-420	258	5	significant	significant	ADJ
gujaf-420	258	6	effect	effect	NOUN
gujaf-420	258	7	on	on	ADP
gujaf-420	258	8	er	er	INTJ
gujaf-420	258	9	(	(	PUNCT
gujaf-420	258	10	t=3.60	t=3.60	PROPN
gujaf-420	258	11	,	,	PUNCT
gujaf-420	258	12	p=0.000	p=0.000	NUM
gujaf-420	258	13	)	)	PUNCT
gujaf-420	258	14	,	,	PUNCT
gujaf-420	258	15	contradicting	contradict	VERB
gujaf-420	258	16	hypothesis	hypothesis	NOUN
gujaf-420	258	17	h03	h03	NOUN
gujaf-420	258	18	.	.	PUNCT
gujaf-420	259	1	this	this	PRON
gujaf-420	259	2	aligns	align	VERB
gujaf-420	259	3	with	with	ADP
gujaf-420	259	4	previous	previous	ADJ
gujaf-420	259	5	studies	study	NOUN
gujaf-420	259	6	by	by	ADP
gujaf-420	259	7	ika	ika	PROPN
gujaf-420	259	8	et	et	PROPN
gujaf-420	259	9	al	al	PROPN
gujaf-420	259	10	.	.	PROPN
gujaf-420	260	1	(	(	PUNCT
gujaf-420	260	2	2020	2020	NUM
gujaf-420	260	3	)	)	PUNCT
gujaf-420	260	4	and	and	CCONJ
gujaf-420	260	5	abdi	abdi	PROPN
gujaf-420	260	6	et	et	PROPN
gujaf-420	260	7	al	al	PROPN
gujaf-420	260	8	.	.	PROPN
gujaf-420	261	1	(	(	PUNCT
gujaf-420	261	2	2020	2020	NUM
gujaf-420	261	3	)	)	PUNCT
gujaf-420	261	4	,	,	PUNCT
gujaf-420	261	5	and	and	CCONJ
gujaf-420	261	6	supports	support	VERB
gujaf-420	261	7	stakeholder	stakeholder	NOUN
gujaf-420	261	8	and	and	CCONJ
gujaf-420	261	9	resource	resource	NOUN
gujaf-420	261	10	dependency	dependency	NOUN
gujaf-420	261	11	theories	theory	NOUN
gujaf-420	261	12	,	,	PUNCT
gujaf-420	261	13	emphasizing	emphasize	VERB
gujaf-420	261	14	the	the	DET
gujaf-420	261	15	role	role	NOUN
gujaf-420	261	16	of	of	ADP
gujaf-420	261	17	ac	ac	PROPN
gujaf-420	261	18	in	in	ADP
gujaf-420	261	19	environmental	environmental	ADJ
gujaf-420	261	20	disclosure	disclosure	NOUN
gujaf-420	261	21	and	and	CCONJ
gujaf-420	261	22	accountability	accountability	NOUN
gujaf-420	261	23	.	.	PUNCT
gujaf-420	262	1	diverse	diverse	ADJ
gujaf-420	262	2	perspectives	perspective	NOUN
gujaf-420	262	3	from	from	ADP
gujaf-420	262	4	ac	ac	PROPN
gujaf-420	262	5	influence	influence	PROPN
gujaf-420	262	6	strategic	strategic	ADJ
gujaf-420	262	7	decisions	decision	NOUN
gujaf-420	262	8	,	,	PUNCT
gujaf-420	262	9	addressing	address	VERB
gujaf-420	262	10	environmental	environmental	ADJ
gujaf-420	262	11	challenges	challenge	NOUN
gujaf-420	262	12	.	.	PUNCT
gujaf-420	263	1	table	table	NOUN
gujaf-420	263	2	6	6	NUM
gujaf-420	263	3	indicates	indicate	VERB
gujaf-420	263	4	the	the	DET
gujaf-420	263	5	moderating	moderate	VERB
gujaf-420	263	6	role	role	NOUN
gujaf-420	263	7	of	of	ADP
gujaf-420	263	8	ac	ac	PROPN
gujaf-420	263	9	on	on	ADP
gujaf-420	263	10	the	the	DET
gujaf-420	263	11	relationship	relationship	NOUN
gujaf-420	263	12	between	between	ADP
gujaf-420	263	13	dib	dib	PROPN
gujaf-420	263	14	and	and	CCONJ
gujaf-420	263	15	er	er	INTJ
gujaf-420	263	16	.	.	PUNCT
gujaf-420	263	17	gusau	gusau	PROPN
gujaf-420	263	18	journal	journal	PROPN
gujaf-420	263	19	of	of	ADP
gujaf-420	263	20	accounting	accounting	NOUN
gujaf-420	263	21	and	and	CCONJ
gujaf-420	263	22	finance	finance	NOUN
gujaf-420	263	23	,	,	PUNCT
gujaf-420	263	24	vol.6	vol.6	PROPN
gujaf-420	263	25	,	,	PUNCT
gujaf-420	263	26	issue	issue	NOUN
gujaf-420	263	27	2	2	NUM
gujaf-420	263	28	,	,	PUNCT
gujaf-420	263	29	april	april	PROPN
gujaf-420	263	30	,	,	PUNCT
gujaf-420	263	31	2025	2025	NUM
gujaf-420	263	32	135	135	NUM
gujaf-420	263	33	table	table	NOUN
gujaf-420	263	34	6	6	NUM
gujaf-420	263	35	regression	regression	NOUN
gujaf-420	263	36	results	result	NOUN
gujaf-420	263	37	model	model	VERB
gujaf-420	263	38	1	1	NUM
gujaf-420	263	39	model	model	NOUN
gujaf-420	263	40	3	3	NUM
gujaf-420	263	41	er	er	INTJ
gujaf-420	263	42	coefficien	coefficien	NOUN
gujaf-420	263	43	ts	ts	X
gujaf-420	263	44	(	(	PUNCT
gujaf-420	263	45	β	β	NOUN
gujaf-420	263	46	)	)	PUNCT
gujaf-420	263	47	t	t	PROPN
gujaf-420	263	48	p	p	X
gujaf-420	263	49	>	>	X
gujaf-420	263	50	t	t	PROPN
gujaf-420	263	51	coefficien	coefficien	NOUN
gujaf-420	263	52	ts	ts	ADP
gujaf-420	263	53	(	(	PUNCT
gujaf-420	263	54	β	β	NOUN
gujaf-420	263	55	)	)	PUNCT
gujaf-420	263	56	t	t	PROPN
gujaf-420	263	57	p	p	X
gujaf-420	263	58	>	>	X
gujaf-420	263	59	t	t	PROPN
gujaf-420	263	60	dib	dib	NOUN
gujaf-420	263	61	0.0777	0.0777	NUM
gujaf-420	263	62	1.64	1.64	NUM
gujaf-420	263	63	0.102	0.102	NUM
gujaf-420	263	64	0.0886	0.0886	NUM
gujaf-420	263	65	0.23	0.23	NUM
gujaf-420	263	66	0.818	0.818	NUM
gujaf-420	263	67	ac	ac	PROPN
gujaf-420	263	68	0.0340	0.0340	NUM
gujaf-420	263	69	2.05	2.05	NUM
gujaf-420	263	70	0.041	0.041	NUM
gujaf-420	263	71	dib	dib	PROPN
gujaf-420	263	72	x	x	SYM
gujaf-420	263	73	ac	ac	PROPN
gujaf-420	263	74	0.027	0.027	NUM
gujaf-420	263	75	2.17	2.17	NUM
gujaf-420	263	76	0.002	0.002	NUM
gujaf-420	263	77	fs	fs	ADP
gujaf-420	263	78	0.0401	0.0401	NUM
gujaf-420	263	79	10.10	10.10	NUM
gujaf-420	263	80	0.000	0.000	NUM
gujaf-420	263	81	0.0431	0.0431	NUM
gujaf-420	263	82	10.75	10.75	NUM
gujaf-420	263	83	0.000	0.000	NUM
gujaf-420	263	84	fa	fa	NOUN
gujaf-420	264	1	0.0003	0.0003	NUM
gujaf-420	264	2	0.91	0.91	NUM
gujaf-420	264	3	0.366	0.366	NUM
gujaf-420	264	4	0.0004	0.0004	NUM
gujaf-420	264	5	1.41	1.41	NUM
gujaf-420	264	6	0.159	0.159	NUM
gujaf-420	264	7	roa	roa	NOUN
gujaf-420	264	8	0.0322	0.0322	NUM
gujaf-420	264	9	2.17	2.17	NUM
gujaf-420	264	10	0.030	0.030	NUM
gujaf-420	264	11	0.0323	0.0323	NUM
gujaf-420	264	12	2.19	2.19	NUM
gujaf-420	264	13	0.029	0.029	NUM
gujaf-420	264	14	constant	constant	ADJ
gujaf-420	264	15	-0.0281	-0.0281	NOUN
gujaf-420	264	16	-1.12	-1.12	NUM
gujaf-420	264	17	0.261	0.261	NUM
gujaf-420	264	18	0.0506	0.0506	NUM
gujaf-420	264	19	0.94	0.94	NUM
gujaf-420	264	20	0.350	0.350	NUM
gujaf-420	264	21	f	f	NUM
gujaf-420	264	22	-	-	PUNCT
gujaf-420	264	23	statisics	statisic	NOUN
gujaf-420	264	24	46.89	46.89	NUM
gujaf-420	264	25	34.37	34.37	NUM
gujaf-420	264	26	prob	prob	NOUN
gujaf-420	264	27	>	>	X
gujaf-420	264	28	f	f	PROPN
gujaf-420	264	29	0.000	0.000	NUM
gujaf-420	264	30	0.000	0.000	NUM
gujaf-420	264	31	r	r	NOUN
gujaf-420	264	32	-	-	PUNCT
gujaf-420	264	33	squared	square	VERB
gujaf-420	264	34	0.6778	0.6778	NUM
gujaf-420	264	35	0.6852	0.6852	NUM
gujaf-420	264	36	adjusted	adjust	VERB
gujaf-420	264	37	r	r	NOUN
gujaf-420	264	38	-	-	PUNCT
gujaf-420	264	39	squared	square	VERB
gujaf-420	264	40	0.6670	0.6670	NUM
gujaf-420	264	41	0.6736	0.6736	NUM
gujaf-420	264	42	source	source	NOUN
gujaf-420	264	43	:	:	PUNCT
gujaf-420	264	44	stata	stata	VERB
gujaf-420	264	45	14.2	14.2	NUM
gujaf-420	264	46	output	output	NOUN
gujaf-420	264	47	(	(	PUNCT
gujaf-420	264	48	2023	2023	NUM
gujaf-420	264	49	)	)	PUNCT
gujaf-420	264	50	.	.	PUNCT
gujaf-420	265	1	f	f	X
gujaf-420	265	2	-	-	PUNCT
gujaf-420	265	3	statistics	statistic	NOUN
gujaf-420	265	4	confirm	confirm	VERB
gujaf-420	265	5	well	well	ADV
gujaf-420	265	6	-	-	PUNCT
gujaf-420	265	7	fitted	fit	VERB
gujaf-420	265	8	models	model	NOUN
gujaf-420	265	9	(	(	PUNCT
gujaf-420	265	10	f=46.89	f=46.89	PROPN
gujaf-420	265	11	,	,	PUNCT
gujaf-420	265	12	p<0.001	p<0.001	VERB
gujaf-420	265	13	in	in	ADP
gujaf-420	265	14	model	model	NOUN
gujaf-420	265	15	1	1	NUM
gujaf-420	265	16	;	;	PUNCT
gujaf-420	265	17	f=34.37	f=34.37	NUM
gujaf-420	265	18	,	,	PUNCT
gujaf-420	265	19	p<0.001	p<0.001	VERB
gujaf-420	265	20	in	in	ADP
gujaf-420	265	21	model	model	NOUN
gujaf-420	265	22	3	3	NUM
gujaf-420	265	23	)	)	PUNCT
gujaf-420	265	24	.	.	PUNCT
gujaf-420	266	1	adjusted	adjust	VERB
gujaf-420	266	2	r	r	NOUN
gujaf-420	266	3	-	-	PUNCT
gujaf-420	266	4	squared	square	VERB
gujaf-420	266	5	indicates	indicate	VERB
gujaf-420	266	6	dib	dib	NOUN
gujaf-420	266	7	and	and	CCONJ
gujaf-420	266	8	controls	control	NOUN
gujaf-420	266	9	explain	explain	VERB
gujaf-420	266	10	66.7	66.7	NUM
gujaf-420	266	11	%	%	NOUN
gujaf-420	266	12	(	(	PUNCT
gujaf-420	266	13	model	model	NOUN
gujaf-420	266	14	1	1	NUM
gujaf-420	266	15	)	)	PUNCT
gujaf-420	266	16	to	to	ADP
gujaf-420	266	17	67.36	67.36	NUM
gujaf-420	266	18	%	%	NOUN
gujaf-420	266	19	(	(	PUNCT
gujaf-420	266	20	model	model	NOUN
gujaf-420	266	21	3	3	NUM
gujaf-420	266	22	)	)	PUNCT
gujaf-420	266	23	of	of	ADP
gujaf-420	266	24	er	er	INTJ
gujaf-420	266	25	variation	variation	NOUN
gujaf-420	266	26	.	.	PUNCT
gujaf-420	267	1	initially	initially	ADV
gujaf-420	267	2	,	,	PUNCT
gujaf-420	267	3	dib	dib	PROPN
gujaf-420	267	4	's	's	PART
gujaf-420	267	5	effect	effect	NOUN
gujaf-420	267	6	on	on	ADP
gujaf-420	267	7	er	er	INTJ
gujaf-420	267	8	is	be	AUX
gujaf-420	267	9	positive	positive	ADJ
gujaf-420	267	10	but	but	CCONJ
gujaf-420	267	11	not	not	PART
gujaf-420	267	12	significant	significant	ADJ
gujaf-420	267	13	;	;	PUNCT
gujaf-420	267	14	with	with	ADP
gujaf-420	267	15	ac	ac	PROPN
gujaf-420	267	16	,	,	PUNCT
gujaf-420	267	17	it	it	PRON
gujaf-420	267	18	becomes	become	VERB
gujaf-420	267	19	significant	significant	ADJ
gujaf-420	267	20	.	.	PUNCT
gujaf-420	268	1	thus	thus	ADV
gujaf-420	268	2	,	,	PUNCT
gujaf-420	268	3	ac	ac	PROPN
gujaf-420	268	4	significantly	significantly	ADV
gujaf-420	268	5	moderates	moderate	VERB
gujaf-420	268	6	the	the	DET
gujaf-420	268	7	dib	dib	PROPN
gujaf-420	268	8	-	-	PUNCT
gujaf-420	268	9	er	er	INTJ
gujaf-420	268	10	relationship	relationship	NOUN
gujaf-420	268	11	(	(	PUNCT
gujaf-420	268	12	β2=0.027	β2=0.027	NUM
gujaf-420	268	13	,	,	PUNCT
gujaf-420	268	14	t=2.17	t=2.17	ADJ
gujaf-420	268	15	,	,	PUNCT
gujaf-420	268	16	p=0.002	p=0.002	NOUN
gujaf-420	268	17	)	)	PUNCT
gujaf-420	268	18	.	.	PUNCT
gujaf-420	269	1	the	the	DET
gujaf-420	269	2	study	study	NOUN
gujaf-420	269	3	rejects	reject	VERB
gujaf-420	269	4	h03	h03	NOUN
gujaf-420	269	5	,	,	PUNCT
gujaf-420	269	6	affirming	affirm	VERB
gujaf-420	269	7	ac	ac	PROPN
gujaf-420	269	8	's	's	PART
gujaf-420	269	9	significant	significant	ADJ
gujaf-420	269	10	role	role	NOUN
gujaf-420	269	11	in	in	ADP
gujaf-420	269	12	moderating	moderate	VERB
gujaf-420	269	13	dib	dib	NOUN
gujaf-420	269	14	's	's	PART
gujaf-420	269	15	effect	effect	NOUN
gujaf-420	269	16	on	on	ADP
gujaf-420	269	17	er	er	INTJ
gujaf-420	269	18	.	.	PUNCT
gujaf-420	270	1	control	control	PROPN
gujaf-420	270	2	variables	variable	NOUN
gujaf-420	270	3	align	align	VERB
gujaf-420	270	4	as	as	SCONJ
gujaf-420	270	5	expected	expect	VERB
gujaf-420	270	6	.	.	PUNCT
gujaf-420	271	1	5.0	5.0	NUM
gujaf-420	271	2	conclusion	conclusion	NOUN
gujaf-420	271	3	and	and	CCONJ
gujaf-420	271	4	recommendations	recommendation	NOUN
gujaf-420	271	5	of	of	ADP
gujaf-420	271	6	the	the	DET
gujaf-420	271	7	study	study	NOUN
gujaf-420	271	8	the	the	DET
gujaf-420	271	9	study	study	NOUN
gujaf-420	271	10	investigated	investigate	VERB
gujaf-420	271	11	the	the	DET
gujaf-420	271	12	moderating	moderate	VERB
gujaf-420	271	13	role	role	NOUN
gujaf-420	271	14	of	of	ADP
gujaf-420	271	15	ac	ac	PROPN
gujaf-420	271	16	on	on	ADP
gujaf-420	271	17	the	the	DET
gujaf-420	271	18	dib	dib	PROPN
gujaf-420	271	19	and	and	CCONJ
gujaf-420	271	20	er	er	INTJ
gujaf-420	271	21	relationship	relationship	NOUN
gujaf-420	271	22	.	.	PUNCT
gujaf-420	272	1	it	it	PRON
gujaf-420	272	2	was	be	AUX
gujaf-420	272	3	found	find	VERB
gujaf-420	272	4	that	that	SCONJ
gujaf-420	272	5	dib	dib	NOUN
gujaf-420	272	6	alone	alone	ADV
gujaf-420	272	7	did	do	AUX
gujaf-420	272	8	not	not	PART
gujaf-420	272	9	significantly	significantly	ADV
gujaf-420	272	10	influence	influence	VERB
gujaf-420	272	11	er	er	INTJ
gujaf-420	272	12	due	due	ADP
gujaf-420	272	13	to	to	ADP
gujaf-420	272	14	the	the	DET
gujaf-420	272	15	focus	focus	NOUN
gujaf-420	272	16	of	of	ADP
gujaf-420	272	17	corporate	corporate	ADJ
gujaf-420	272	18	governance	governance	NOUN
gujaf-420	272	19	primarily	primarily	ADV
gujaf-420	272	20	on	on	ADP
gujaf-420	272	21	investors	investor	NOUN
gujaf-420	272	22	,	,	PUNCT
gujaf-420	272	23	not	not	PART
gujaf-420	272	24	social	social	ADJ
gujaf-420	272	25	or	or	CCONJ
gujaf-420	272	26	environmental	environmental	ADJ
gujaf-420	272	27	performance	performance	NOUN
gujaf-420	272	28	thus	thus	ADV
gujaf-420	272	29	,	,	PUNCT
gujaf-420	272	30	the	the	DET
gujaf-420	272	31	result	result	NOUN
gujaf-420	272	32	conflicting	conflict	VERB
gujaf-420	272	33	with	with	ADP
gujaf-420	272	34	stakeholder	stakeholder	NOUN
gujaf-420	272	35	theory	theory	NOUN
gujaf-420	272	36	.	.	PUNCT
gujaf-420	273	1	however	however	ADV
gujaf-420	273	2	,	,	PUNCT
gujaf-420	273	3	with	with	SCONJ
gujaf-420	273	4	ac	ac	PROPN
gujaf-420	273	5	introduced	introduce	VERB
gujaf-420	273	6	,	,	PUNCT
gujaf-420	273	7	it	it	PRON
gujaf-420	273	8	was	be	AUX
gujaf-420	273	9	found	find	VERB
gujaf-420	273	10	to	to	PART
gujaf-420	273	11	significantly	significantly	ADV
gujaf-420	273	12	moderate	moderate	VERB
gujaf-420	273	13	the	the	DET
gujaf-420	273	14	dib	dib	ADJ
gujaf-420	273	15	-	-	PUNCT
gujaf-420	273	16	er	er	INTJ
gujaf-420	273	17	relationship	relationship	NOUN
gujaf-420	273	18	,	,	PUNCT
gujaf-420	273	19	emphasizing	emphasize	VERB
gujaf-420	273	20	ac	ac	PROPN
gujaf-420	273	21	role	role	NOUN
gujaf-420	273	22	in	in	ADP
gujaf-420	273	23	environmental	environmental	ADJ
gujaf-420	273	24	reporting	reporting	NOUN
gujaf-420	273	25	oversight	oversight	NOUN
gujaf-420	273	26	.	.	PUNCT
gujaf-420	274	1	i.	i.	PROPN
gujaf-420	274	2	based	base	VERB
gujaf-420	274	3	on	on	ADP
gujaf-420	274	4	the	the	DET
gujaf-420	274	5	findings	finding	NOUN
gujaf-420	274	6	,	,	PUNCT
gujaf-420	274	7	the	the	DET
gujaf-420	274	8	study	study	NOUN
gujaf-420	274	9	recommendations	recommendation	NOUN
gujaf-420	274	10	include	include	VERB
gujaf-420	274	11	promoting	promote	VERB
gujaf-420	274	12	dib	dib	NOUN
gujaf-420	274	13	in	in	ADP
gujaf-420	274	14	manufacturing	manufacturing	NOUN
gujaf-420	274	15	firms	firm	NOUN
gujaf-420	274	16	in	in	ADP
gujaf-420	274	17	nigeria	nigeria	PROPN
gujaf-420	274	18	as	as	SCONJ
gujaf-420	274	19	regulators	regulator	NOUN
gujaf-420	274	20	are	be	AUX
gujaf-420	274	21	encourage	encourage	ADJ
gujaf-420	274	22	to	to	PART
gujaf-420	274	23	regularly	regularly	ADV
gujaf-420	274	24	review	review	VERB
gujaf-420	274	25	codes	code	NOUN
gujaf-420	274	26	of	of	ADP
gujaf-420	274	27	corporate	corporate	ADJ
gujaf-420	274	28	governance	governance	NOUN
gujaf-420	274	29	to	to	PART
gujaf-420	274	30	boost	boost	VERB
gujaf-420	274	31	diversity	diversity	NOUN
gujaf-420	274	32	requirements	requirement	NOUN
gujaf-420	274	33	in	in	ADP
gujaf-420	274	34	governance	governance	NOUN
gujaf-420	274	35	for	for	ADP
gujaf-420	274	36	credible	credible	ADJ
gujaf-420	274	37	stakeholder	stakeholder	NOUN
gujaf-420	274	38	reporting	reporting	NOUN
gujaf-420	274	39	.	.	PUNCT
gujaf-420	275	1	ii	ii	X
gujaf-420	275	2	.	.	PUNCT
gujaf-420	276	1	also	also	ADV
gujaf-420	276	2	,	,	PUNCT
gujaf-420	276	3	manufacturing	manufacturing	NOUN
gujaf-420	276	4	firms	firm	NOUN
gujaf-420	276	5	should	should	AUX
gujaf-420	276	6	really	really	ADV
gujaf-420	276	7	focus	focus	VERB
gujaf-420	276	8	on	on	ADP
gujaf-420	276	9	boosting	boost	VERB
gujaf-420	276	10	the	the	DET
gujaf-420	276	11	functionality	functionality	NOUN
gujaf-420	276	12	or	or	CCONJ
gujaf-420	276	13	effectiveness	effectiveness	NOUN
gujaf-420	276	14	of	of	ADP
gujaf-420	276	15	their	their	PRON
gujaf-420	276	16	audit	audit	NOUN
gujaf-420	276	17	committees	committee	NOUN
gujaf-420	276	18	to	to	PART
gujaf-420	276	19	improve	improve	VERB
gujaf-420	276	20	environmental	environmental	ADJ
gujaf-420	276	21	reporting	reporting	NOUN
gujaf-420	276	22	(	(	PUNCT
gujaf-420	276	23	er	er	INTJ
gujaf-420	276	24	)	)	PUNCT
gujaf-420	276	25	and	and	CCONJ
gujaf-420	276	26	enhance	enhance	VERB
gujaf-420	276	27	their	their	PRON
gujaf-420	276	28	brand	brand	NOUN
gujaf-420	276	29	reputation	reputation	NOUN
gujaf-420	276	30	.	.	PUNCT
gujaf-420	277	1	this	this	PRON
gujaf-420	277	2	is	be	AUX
gujaf-420	277	3	because	because	SCONJ
gujaf-420	277	4	by	by	ADP
gujaf-420	277	5	having	have	VERB
gujaf-420	277	6	well	well	ADV
gujaf-420	277	7	-	-	PUNCT
gujaf-420	277	8	organized	organize	VERB
gujaf-420	277	9	committees	committee	NOUN
gujaf-420	277	10	that	that	PRON
gujaf-420	277	11	are	be	AUX
gujaf-420	277	12	the	the	DET
gujaf-420	277	13	right	right	ADJ
gujaf-420	277	14	size	size	NOUN
gujaf-420	277	15	,	,	PUNCT
gujaf-420	277	16	with	with	ADP
gujaf-420	277	17	the	the	DET
gujaf-420	277	18	right	right	ADJ
gujaf-420	277	19	mix	mix	NOUN
gujaf-420	277	20	of	of	ADP
gujaf-420	277	21	skills	skill	NOUN
gujaf-420	277	22	and	and	CCONJ
gujaf-420	277	23	expertise	expertise	NOUN
gujaf-420	277	24	,	,	PUNCT
gujaf-420	277	25	and	and	CCONJ
gujaf-420	277	26	holding	hold	VERB
gujaf-420	277	27	regular	regular	ADJ
gujaf-420	277	28	meetings	meeting	NOUN
gujaf-420	277	29	,	,	PUNCT
gujaf-420	277	30	they	they	PRON
gujaf-420	277	31	can	can	AUX
gujaf-420	277	32	establish	establish	VERB
gujaf-420	277	33	solid	solid	ADJ
gujaf-420	277	34	audit	audit	NOUN
gujaf-420	277	35	processes	process	NOUN
gujaf-420	277	36	.	.	PUNCT
gujaf-420	278	1	this	this	PRON
gujaf-420	278	2	not	not	PART
gujaf-420	278	3	only	only	ADV
gujaf-420	278	4	promotes	promote	VERB
gujaf-420	278	5	accountability	accountability	NOUN
gujaf-420	278	6	and	and	CCONJ
gujaf-420	278	7	integrity	integrity	NOUN
gujaf-420	278	8	within	within	ADP
gujaf-420	278	9	management	management	NOUN
gujaf-420	278	10	but	but	CCONJ
gujaf-420	278	11	also	also	ADV
gujaf-420	278	12	ensures	ensure	VERB
gujaf-420	278	13	that	that	SCONJ
gujaf-420	278	14	the	the	DET
gujaf-420	278	15	board	board	NOUN
gujaf-420	278	16	's	's	PART
gujaf-420	278	17	gusau	gusau	ADJ
gujaf-420	278	18	journal	journal	NOUN
gujaf-420	278	19	of	of	ADP
gujaf-420	278	20	accounting	accounting	NOUN
gujaf-420	278	21	and	and	CCONJ
gujaf-420	278	22	finance	finance	NOUN
gujaf-420	278	23	,	,	PUNCT
gujaf-420	278	24	vol.6	vol.6	PROPN
gujaf-420	278	25	,	,	PUNCT
gujaf-420	278	26	issue	issue	NOUN
gujaf-420	278	27	2	2	NUM
gujaf-420	278	28	,	,	PUNCT
gujaf-420	278	29	april	april	PROPN
gujaf-420	278	30	,	,	PUNCT
gujaf-420	278	31	2025	2025	NUM
gujaf-420	278	32	136	136	NUM
gujaf-420	278	33	actions	action	NOUN
gujaf-420	278	34	with	with	ADP
gujaf-420	278	35	accuracy	accuracy	NOUN
gujaf-420	278	36	and	and	CCONJ
gujaf-420	278	37	diligence	diligence	NOUN
gujaf-420	278	38	,	,	PUNCT
gujaf-420	278	39	which	which	PRON
gujaf-420	278	40	impact	impact	NOUN
gujaf-420	278	41	er	er	INTJ
gujaf-420	278	42	and	and	CCONJ
gujaf-420	278	43	the	the	DET
gujaf-420	278	44	company	company	NOUN
gujaf-420	278	45	's	's	PART
gujaf-420	278	46	image	image	NOUN
gujaf-420	278	47	,	,	PUNCT
gujaf-420	278	48	are	be	AUX
gujaf-420	278	49	properly	properly	ADV
gujaf-420	278	50	overseen	oversee	VERB
gujaf-420	278	51	.	.	PUNCT
gujaf-420	279	1	iii	iii	X
gujaf-420	279	2	.	.	PUNCT
gujaf-420	280	1	the	the	DET
gujaf-420	280	2	policy	policy	NOUN
gujaf-420	280	3	makers	maker	NOUN
gujaf-420	280	4	like	like	ADP
gujaf-420	280	5	the	the	DET
gujaf-420	280	6	financial	financial	ADJ
gujaf-420	280	7	reporting	reporting	NOUN
gujaf-420	280	8	council	council	PROPN
gujaf-420	280	9	of	of	ADP
gujaf-420	280	10	nigeria	nigeria	PROPN
gujaf-420	280	11	,	,	PUNCT
gujaf-420	280	12	security	security	NOUN
gujaf-420	280	13	and	and	CCONJ
gujaf-420	280	14	exchange	exchange	NOUN
gujaf-420	280	15	commission	commission	NOUN
gujaf-420	280	16	should	should	AUX
gujaf-420	280	17	review	review	VERB
gujaf-420	280	18	the	the	DET
gujaf-420	280	19	nigerian	nigerian	ADJ
gujaf-420	280	20	code	code	NOUN
gujaf-420	280	21	of	of	ADP
gujaf-420	280	22	corporate	corporate	ADJ
gujaf-420	280	23	governance	governance	NOUN
gujaf-420	280	24	to	to	PART
gujaf-420	280	25	change	change	VERB
gujaf-420	280	26	orientation	orientation	NOUN
gujaf-420	280	27	from	from	ADP
gujaf-420	280	28	agency	agency	NOUN
gujaf-420	280	29	cost	cost	NOUN
gujaf-420	280	30	reduction	reduction	NOUN
gujaf-420	280	31	to	to	PART
gujaf-420	280	32	balance	balance	VERB
gujaf-420	280	33	the	the	DET
gujaf-420	280	34	interest	interest	NOUN
gujaf-420	280	35	of	of	ADP
gujaf-420	280	36	all	all	DET
gujaf-420	280	37	stakeholders	stakeholder	NOUN
gujaf-420	280	38	on	on	ADP
gujaf-420	280	39	listed	list	VERB
gujaf-420	280	40	manufacturing	manufacturing	NOUN
gujaf-420	280	41	companies	company	NOUN
gujaf-420	280	42	in	in	ADP
gujaf-420	280	43	nigeria	nigeria	PROPN
gujaf-420	280	44	.	.	PUNCT
gujaf-420	281	1	iv	iv	X
gujaf-420	281	2	.	.	PUNCT
gujaf-420	282	1	furthermore	furthermore	ADV
gujaf-420	282	2	,	,	PUNCT
gujaf-420	282	3	from	from	ADP
gujaf-420	282	4	a	a	DET
gujaf-420	282	5	regulatory	regulatory	ADJ
gujaf-420	282	6	perspective	perspective	NOUN
gujaf-420	282	7	,	,	PUNCT
gujaf-420	282	8	financial	financial	ADJ
gujaf-420	282	9	reporting	reporting	NOUN
gujaf-420	282	10	council	council	PROPN
gujaf-420	282	11	(	(	PUNCT
gujaf-420	282	12	frc	frc	PROPN
gujaf-420	282	13	)	)	PUNCT
gujaf-420	282	14	of	of	ADP
gujaf-420	282	15	nigeria	nigeria	PRON
gujaf-420	282	16	should	should	AUX
gujaf-420	282	17	no	no	ADV
gujaf-420	282	18	longer	long	ADV
gujaf-420	282	19	allow	allow	VERB
gujaf-420	282	20	environmental	environmental	ADJ
gujaf-420	282	21	disclosure	disclosure	NOUN
gujaf-420	282	22	to	to	PART
gujaf-420	282	23	be	be	AUX
gujaf-420	282	24	voluntary	voluntary	ADJ
gujaf-420	282	25	but	but	CCONJ
gujaf-420	282	26	make	make	VERB
gujaf-420	282	27	it	it	PRON
gujaf-420	282	28	compulsory	compulsory	ADJ
gujaf-420	282	29	using	use	VERB
gujaf-420	282	30	iso	iso	NOUN
gujaf-420	282	31	14031	14031	NUM
gujaf-420	282	32	reporting	reporting	NOUN
gujaf-420	282	33	guideline	guideline	NOUN
gujaf-420	282	34	as	as	ADP
gujaf-420	282	35	a	a	DET
gujaf-420	282	36	common	common	ADJ
gujaf-420	282	37	standard	standard	NOUN
gujaf-420	282	38	among	among	ADP
gujaf-420	282	39	listed	list	VERB
gujaf-420	282	40	manufacturing	manufacturing	NOUN
gujaf-420	282	41	firms	firm	NOUN
gujaf-420	282	42	in	in	ADP
gujaf-420	282	43	nigeria	nigeria	PROPN
gujaf-420	282	44	for	for	ADP
gujaf-420	282	45	the	the	DET
gujaf-420	282	46	purpose	purpose	NOUN
gujaf-420	282	47	of	of	ADP
gujaf-420	282	48	attaining	attain	VERB
gujaf-420	282	49	detailed	detailed	ADJ
gujaf-420	282	50	environmental	environmental	ADJ
gujaf-420	282	51	disclosures	disclosure	NOUN
gujaf-420	282	52	and	and	CCONJ
gujaf-420	282	53	easy	easy	ADJ
gujaf-420	282	54	comparison	comparison	NOUN
gujaf-420	282	55	of	of	ADP
gujaf-420	282	56	such	such	ADJ
gujaf-420	282	57	disclosures	disclosure	NOUN
gujaf-420	282	58	among	among	ADP
gujaf-420	282	59	firms	firm	NOUN
gujaf-420	282	60	.	.	PUNCT
gujaf-420	283	1	in	in	ADP
gujaf-420	283	2	spite	spite	NOUN
gujaf-420	283	3	of	of	ADP
gujaf-420	283	4	the	the	DET
gujaf-420	283	5	importance	importance	NOUN
gujaf-420	283	6	of	of	ADP
gujaf-420	283	7	our	our	PRON
gujaf-420	283	8	findings	finding	NOUN
gujaf-420	283	9	,	,	PUNCT
gujaf-420	283	10	this	this	DET
gujaf-420	283	11	research	research	NOUN
gujaf-420	283	12	has	have	VERB
gujaf-420	283	13	some	some	DET
gujaf-420	283	14	limitation	limitation	NOUN
gujaf-420	283	15	which	which	PRON
gujaf-420	283	16	includes	include	VERB
gujaf-420	283	17	a	a	DET
gujaf-420	283	18	limited	limited	ADJ
gujaf-420	283	19	sample	sample	NOUN
gujaf-420	283	20	of	of	ADP
gujaf-420	283	21	listed	list	VERB
gujaf-420	283	22	manufacturing	manufacturing	NOUN
gujaf-420	283	23	firms	firm	NOUN
gujaf-420	283	24	and	and	CCONJ
gujaf-420	283	25	reliance	reliance	NOUN
gujaf-420	283	26	on	on	ADP
gujaf-420	283	27	annual	annual	ADJ
gujaf-420	283	28	reports	report	NOUN
gujaf-420	283	29	for	for	ADP
gujaf-420	283	30	data	datum	NOUN
gujaf-420	283	31	,	,	PUNCT
gujaf-420	283	32	suggesting	suggest	VERB
gujaf-420	283	33	potential	potential	NOUN
gujaf-420	283	34	for	for	ADP
gujaf-420	283	35	broader	broad	ADJ
gujaf-420	283	36	sectoral	sectoral	ADJ
gujaf-420	283	37	studies	study	NOUN
gujaf-420	283	38	and	and	CCONJ
gujaf-420	283	39	diverse	diverse	ADJ
gujaf-420	283	40	data	datum	NOUN
gujaf-420	283	41	collection	collection	NOUN
gujaf-420	283	42	methods	method	NOUN
gujaf-420	283	43	for	for	ADP
gujaf-420	283	44	future	future	ADJ
gujaf-420	283	45	research	research	NOUN
gujaf-420	283	46	.	.	PUNCT
gujaf-420	284	1	references	reference	NOUN
gujaf-420	284	2	abdullah	abdullah	PROPN
gujaf-420	284	3	,	,	PUNCT
gujaf-420	284	4	s.n	s.n	PROPN
gujaf-420	284	5	.	.	PROPN
gujaf-420	284	6	,	,	PUNCT
gujaf-420	284	7	&	&	CCONJ
gujaf-420	284	8	ku	ku	PROPN
gujaf-420	284	9	ismail	ismail	PROPN
gujaf-420	284	10	,	,	PUNCT
gujaf-420	284	11	k.	k.	PROPN
gujaf-420	284	12	n.	n.	PROPN
gujaf-420	284	13	i.	i.	PROPN
gujaf-420	284	14	(	(	PUNCT
gujaf-420	284	15	2013).gender	2013).gender	NUM
gujaf-420	284	16	,	,	PUNCT
gujaf-420	284	17	ethnic	ethnic	ADJ
gujaf-420	284	18	and	and	CCONJ
gujaf-420	284	19	age	age	NOUN
gujaf-420	284	20	diversity	diversity	NOUN
gujaf-420	284	21	of	of	ADP
gujaf-420	284	22	the	the	DET
gujaf-420	284	23	boards	board	NOUN
gujaf-420	284	24	of	of	ADP
gujaf-420	284	25	large	large	ADJ
gujaf-420	284	26	malaysian	malaysian	ADJ
gujaf-420	284	27	firms	firm	NOUN
gujaf-420	284	28	and	and	CCONJ
gujaf-420	284	29	performance	performance	NOUN
gujaf-420	284	30	.	.	PUNCT
gujaf-420	285	1	journal	journal	PROPN
gujaf-420	285	2	pengurusan,38(3	pengurusan,38(3	PROPN
gujaf-420	285	3	)	)	PUNCT
gujaf-420	285	4	,	,	PUNCT
gujaf-420	285	5	27	27	NUM
gujaf-420	285	6	-	-	SYM
gujaf-420	285	7	40	40	NUM
gujaf-420	285	8	.	.	PUNCT
gujaf-420	286	1	abdulkadir	abdulkadir	PROPN
gujaf-420	286	2	,	,	PUNCT
gujaf-420	286	3	u.	u.	PROPN
gujaf-420	286	4	,	,	PUNCT
gujaf-420	286	5	&	&	CCONJ
gujaf-420	286	6	alifiah	alifiah	PROPN
gujaf-420	286	7	,	,	PUNCT
gujaf-420	286	8	m.	m.	NOUN
gujaf-420	286	9	n.	n.	PROPN
gujaf-420	286	10	(	(	PUNCT
gujaf-420	286	11	2020).review	2020).review	NUM
gujaf-420	286	12	of	of	ADP
gujaf-420	286	13	related	related	ADJ
gujaf-420	286	14	literature	literature	NOUN
gujaf-420	286	15	on	on	ADP
gujaf-420	286	16	the	the	DET
gujaf-420	286	17	influence	influence	NOUN
gujaf-420	286	18	of	of	ADP
gujaf-420	286	19	corporate	corporate	ADJ
gujaf-420	286	20	governance	governance	NOUN
gujaf-420	286	21	attributes	attribute	VERB
gujaf-420	286	22	on	on	ADP
gujaf-420	286	23	corporate	corporate	ADJ
gujaf-420	286	24	social	social	ADJ
gujaf-420	286	25	responsibility	responsibility	NOUN
gujaf-420	287	1	disclosure.journal	disclosure.journal	ADJ
gujaf-420	287	2	of	of	ADP
gujaf-420	287	3	critical	critical	ADJ
gujaf-420	287	4	reviews	review	NOUN
gujaf-420	287	5	,	,	PUNCT
gujaf-420	287	6	7(7),818	7(7),818	PROPN
gujaf-420	287	7	-	-	PUNCT
gujaf-420	287	8	822	822	NUM
gujaf-420	287	9	.	.	PUNCT
gujaf-420	288	1	abdi	abdi	PROPN
gujaf-420	288	2	,	,	PUNCT
gujaf-420	288	3	m.	m.	NOUN
gujaf-420	288	4	,	,	PUNCT
gujaf-420	288	5	homayoun	homayoun	PROPN
gujaf-420	288	6	,	,	PUNCT
gujaf-420	288	7	s.	s.	PROPN
gujaf-420	288	8	,	,	PUNCT
gujaf-420	288	9	&	&	CCONJ
gujaf-420	288	10	kazemi	kazemi	PROPN
gujaf-420	288	11	oloum	oloum	PROPN
gujaf-420	288	12	m.	m.	NOUN
gujaf-420	288	13	(	(	PUNCT
gujaf-420	288	14	2020	2020	NUM
gujaf-420	288	15	)	)	PUNCT
gujaf-420	288	16	.	.	PUNCT
gujaf-420	289	1	investigating	investigate	VERB
gujaf-420	289	2	the	the	DET
gujaf-420	289	3	effect	effect	NOUN
gujaf-420	289	4	of	of	ADP
gujaf-420	289	5	audit	audit	NOUN
gujaf-420	289	6	committee	committee	NOUN
gujaf-420	289	7	characteristics	characteristic	NOUN
gujaf-420	289	8	on	on	ADP
gujaf-420	289	9	sustainability	sustainability	NOUN
gujaf-420	289	10	reporting	reporting	NOUN
gujaf-420	289	11	level	level	NOUN
gujaf-420	289	12	.	.	PUNCT
gujaf-420	290	1	iranian	iranian	ADJ
gujaf-420	290	2	journal	journal	PROPN
gujaf-420	290	3	of	of	ADP
gujaf-420	290	4	value	value	NOUN
gujaf-420	290	5	and	and	CCONJ
gujaf-420	290	6	behavioural	behavioural	ADJ
gujaf-420	290	7	accounting	accounting	NOUN
gujaf-420	290	8	,	,	PUNCT
gujaf-420	290	9	5	5	NUM
gujaf-420	290	10	(	(	PUNCT
gujaf-420	290	11	9	9	NUM
gujaf-420	290	12	)	)	PUNCT
gujaf-420	290	13	,	,	PUNCT
gujaf-420	290	14	335	335	NUM
gujaf-420	290	15	-	-	SYM
gujaf-420	290	16	369	369	NUM
gujaf-420	290	17	.	.	PUNCT
gujaf-420	291	1	abubakar	abubakar	PROPN
gujaf-420	291	2	,	,	PUNCT
gujaf-420	291	3	a.	a.	PROPN
gujaf-420	291	4	,	,	PUNCT
gujaf-420	291	5	&	&	CCONJ
gujaf-420	291	6	moses	moses	PROPN
gujaf-420	291	7	,	,	PUNCT
gujaf-420	291	8	s.	s.	PROPN
gujaf-420	291	9	(	(	PUNCT
gujaf-420	291	10	2020	2020	NUM
gujaf-420	291	11	)	)	PUNCT
gujaf-420	291	12	.	.	PUNCT
gujaf-420	292	1	effect	effect	NOUN
gujaf-420	292	2	of	of	ADP
gujaf-420	292	3	corporate	corporate	ADJ
gujaf-420	292	4	governance	governance	NOUN
gujaf-420	292	5	attributes	attribute	NOUN
gujaf-420	292	6	on	on	ADP
gujaf-420	292	7	environmental	environmental	ADJ
gujaf-420	292	8	disclosure	disclosure	NOUN
gujaf-420	292	9	of	of	ADP
gujaf-420	292	10	listed	list	VERB
gujaf-420	292	11	manufacturing	manufacturing	NOUN
gujaf-420	292	12	companies	company	NOUN
gujaf-420	292	13	in	in	ADP
gujaf-420	292	14	nigeria	nigeria	PROPN
gujaf-420	292	15	.	.	PUNCT
gujaf-420	293	1	european	european	PROPN
gujaf-420	293	2	journal	journal	PROPN
gujaf-420	293	3	of	of	ADP
gujaf-420	293	4	business	business	NOUN
gujaf-420	293	5	and	and	CCONJ
gujaf-420	293	6	management	management	NOUN
gujaf-420	293	7	,	,	PUNCT
gujaf-420	293	8	12(27	12(27	NUM
gujaf-420	293	9	)	)	PUNCT
gujaf-420	293	10	,	,	PUNCT
gujaf-420	293	11	62	62	NUM
gujaf-420	293	12	-	-	SYM
gujaf-420	293	13	67	67	NUM
gujaf-420	293	14	.	.	PUNCT
gujaf-420	294	1	abu	abu	PROPN
gujaf-420	294	2	,	,	PUNCT
gujaf-420	294	3	s.	s.	PROPN
gujaf-420	294	4	o.	o.	PROPN
gujaf-420	294	5	,	,	PUNCT
gujaf-420	294	6	nyor	nyor	NOUN
gujaf-420	294	7	,	,	PUNCT
gujaf-420	294	8	t.	t.	PROPN
gujaf-420	294	9	,	,	PUNCT
gujaf-420	294	10	&	&	CCONJ
gujaf-420	294	11	okpanachi	okpanachi	ADV
gujaf-420	294	12	,	,	PUNCT
gujaf-420	294	13	j.	j.	PROPN
gujaf-420	294	14	(	(	PUNCT
gujaf-420	294	15	2018	2018	NUM
gujaf-420	294	16	)	)	PUNCT
gujaf-420	294	17	.	.	PUNCT
gujaf-420	295	1	institutional	institutional	ADJ
gujaf-420	295	2	and	and	CCONJ
gujaf-420	295	3	block	block	NOUN
gujaf-420	295	4	-	-	PUNCT
gujaf-420	295	5	holder	holder	NOUN
gujaf-420	295	6	ownership	ownership	NOUN
gujaf-420	295	7	and	and	CCONJ
gujaf-420	295	8	audit	audit	NOUN
gujaf-420	295	9	quality	quality	NOUN
gujaf-420	295	10	of	of	ADP
gujaf-420	295	11	listed	list	VERB
gujaf-420	295	12	manufacturing	manufacturing	NOUN
gujaf-420	295	13	firms	firm	NOUN
gujaf-420	295	14	in	in	ADP
gujaf-420	295	15	nigeria	nigeria	PROPN
gujaf-420	295	16	.	.	PUNCT
gujaf-420	295	17	journal	journal	PROPN
gujaf-420	295	18	of	of	ADP
gujaf-420	295	19	finance	finance	NOUN
gujaf-420	295	20	and	and	CCONJ
gujaf-420	295	21	accounting	accounting	NOUN
gujaf-420	295	22	,	,	PUNCT
gujaf-420	295	23	6(1),15	6(1),15	NUM
gujaf-420	295	24	-	-	SYM
gujaf-420	295	25	26	26	NUM
gujaf-420	295	26	.	.	PUNCT
gujaf-420	296	1	adeniyi	adeniyi	ADV
gujaf-420	296	2	,	,	PUNCT
gujaf-420	296	3	s.	s.	PROPN
gujaf-420	296	4	i.	i.	PROPN
gujaf-420	296	5	,	,	PUNCT
gujaf-420	296	6	&	&	CCONJ
gujaf-420	296	7	fadipe	fadipe	PROPN
gujaf-420	296	8	,	,	PUNCT
gujaf-420	296	9	a.	a.	NOUN
gujaf-420	296	10	o.	o.	NOUN
gujaf-420	296	11	(	(	PUNCT
gujaf-420	296	12	2018	2018	NUM
gujaf-420	296	13	)	)	PUNCT
gujaf-420	296	14	.	.	PUNCT
gujaf-420	297	1	effect	effect	NOUN
gujaf-420	297	2	of	of	ADP
gujaf-420	297	3	board	board	NOUN
gujaf-420	297	4	diversity	diversity	NOUN
gujaf-420	297	5	on	on	ADP
gujaf-420	297	6	sustainability	sustainability	NOUN
gujaf-420	297	7	reporting	reporting	NOUN
gujaf-420	297	8	in	in	ADP
gujaf-420	297	9	nigeria	nigeria	PROPN
gujaf-420	297	10	:	:	PUNCT
gujaf-420	297	11	a	a	DET
gujaf-420	297	12	study	study	NOUN
gujaf-420	297	13	of	of	ADP
gujaf-420	297	14	beverage	beverage	NOUN
gujaf-420	297	15	manufacturing	manufacturing	NOUN
gujaf-420	297	16	firms	firm	NOUN
gujaf-420	297	17	.	.	PUNCT
gujaf-420	298	1	indonesian	indonesian	ADJ
gujaf-420	298	2	journal	journal	PROPN
gujaf-420	298	3	of	of	ADP
gujaf-420	298	4	corporate	corporate	ADJ
gujaf-420	298	5	social	social	ADJ
gujaf-420	298	6	responsibility	responsibility	NOUN
gujaf-420	298	7	and	and	CCONJ
gujaf-420	298	8	environmental	environmental	ADJ
gujaf-420	298	9	management	management	NOUN
gujaf-420	298	10	,	,	PUNCT
gujaf-420	298	11	1(1	1(1	NUM
gujaf-420	298	12	)	)	PUNCT
gujaf-420	298	13	,	,	PUNCT
gujaf-420	298	14	43–50	43–50	NUM
gujaf-420	298	15	.	.	PUNCT
gujaf-420	299	1	aifuwa	aifuwa	PROPN
gujaf-420	299	2	,	,	PUNCT
gujaf-420	299	3	h.o	h.o	PROPN
gujaf-420	299	4	.	.	PROPN
gujaf-420	299	5	,	,	PUNCT
gujaf-420	299	6	musa	musa	PROPN
gujaf-420	299	7	,	,	PUNCT
gujaf-420	299	8	s.	s.	PROPN
gujaf-420	299	9	,	,	PUNCT
gujaf-420	299	10	gold	gold	NOUN
gujaf-420	299	11	,	,	PUNCT
gujaf-420	299	12	n.	n.	PROPN
gujaf-420	299	13	o.	o.	PROPN
gujaf-420	299	14	&	&	CCONJ
gujaf-420	299	15	usman	usman	PROPN
gujaf-420	299	16	,	,	PUNCT
gujaf-420	299	17	k.	k.	PROPN
gujaf-420	299	18	m.	m.	PROPN
gujaf-420	299	19	(	(	PUNCT
gujaf-420	299	20	2020	2020	NUM
gujaf-420	299	21	)	)	PUNCT
gujaf-420	299	22	.	.	PUNCT
gujaf-420	300	1	board	board	NOUN
gujaf-420	300	2	cognitive	cognitive	ADJ
gujaf-420	300	3	diversity	diversity	NOUN
gujaf-420	300	4	and	and	CCONJ
gujaf-420	300	5	firm	firm	ADJ
gujaf-420	300	6	performance	performance	NOUN
gujaf-420	300	7	nexus	nexus	NOUN
gujaf-420	300	8	:	:	PUNCT
gujaf-420	300	9	evidence	evidence	NOUN
gujaf-420	300	10	from	from	ADP
gujaf-420	300	11	nigeria	nigeria	PROPN
gujaf-420	300	12	.	.	PUNCT
gujaf-420	301	1	international	international	ADJ
gujaf-420	301	2	journal	journal	PROPN
gujaf-420	301	3	of	of	ADP
gujaf-420	301	4	management	management	NOUN
gujaf-420	301	5	,	,	PUNCT
gujaf-420	301	6	innovation	innovation	NOUN
gujaf-420	301	7	&	&	CCONJ
gujaf-420	301	8	entrepreneurial	entrepreneurial	ADJ
gujaf-420	301	9	research	research	NOUN
gujaf-420	301	10	,	,	PUNCT
gujaf-420	301	11	6(2	6(2	NUM
gujaf-420	301	12	)	)	PUNCT
gujaf-420	301	13	,	,	PUNCT
gujaf-420	301	14	88	88	NUM
gujaf-420	301	15	-	-	SYM
gujaf-420	301	16	99	99	NUM
gujaf-420	301	17	.	.	PUNCT
gujaf-420	301	18	akinkunmi	akinkunmi	PROPN
gujaf-420	301	19	,	,	PUNCT
gujaf-420	301	20	b.	b.	PROPN
gujaf-420	301	21	m.	m.	PROPN
gujaf-420	301	22	,	,	PUNCT
gujaf-420	301	23	&	&	CCONJ
gujaf-420	301	24	simeon	simeon	NOUN
gujaf-420	301	25	,	,	PUNCT
gujaf-420	301	26	o.k.(2022	o.k.(2022	PROPN
gujaf-420	301	27	)	)	PUNCT
gujaf-420	301	28	.	.	PUNCT
gujaf-420	302	1	the	the	DET
gujaf-420	302	2	determinants	determinant	NOUN
gujaf-420	302	3	of	of	ADP
gujaf-420	302	4	environmental	environmental	ADJ
gujaf-420	302	5	disclosure	disclosure	NOUN
gujaf-420	302	6	in	in	ADP
gujaf-420	302	7	the	the	DET
gujaf-420	302	8	financial	financial	ADJ
gujaf-420	302	9	report	report	NOUN
gujaf-420	302	10	of	of	ADP
gujaf-420	302	11	listed	list	VERB
gujaf-420	302	12	companies	company	NOUN
gujaf-420	302	13	in	in	ADP
gujaf-420	302	14	nigeria	nigeria	PROPN
gujaf-420	302	15	.	.	PUNCT
gujaf-420	303	1	iconic	iconic	ADJ
gujaf-420	303	2	research	research	NOUN
gujaf-420	303	3	and	and	CCONJ
gujaf-420	303	4	engineering	engineering	NOUN
gujaf-420	303	5	journals,5(9),13	journals,5(9),13	PROPN
gujaf-420	303	6	-	-	PUNCT
gujaf-420	303	7	26	26	NUM
gujaf-420	303	8	.	.	PUNCT
gujaf-420	303	9	aliyu	aliyu	NOUN
gujaf-420	303	10	,	,	PUNCT
gujaf-420	303	11	u.	u.	PROPN
gujaf-420	303	12	s.	s.	PROPN
gujaf-420	303	13	(	(	PUNCT
gujaf-420	303	14	2019	2019	NUM
gujaf-420	303	15	)	)	PUNCT
gujaf-420	303	16	.	.	PUNCT
gujaf-420	304	1	board	board	NOUN
gujaf-420	304	2	characteristics	characteristic	NOUN
gujaf-420	304	3	and	and	CCONJ
gujaf-420	304	4	corporate	corporate	ADJ
gujaf-420	304	5	environmental	environmental	ADJ
gujaf-420	304	6	reporting	reporting	NOUN
gujaf-420	304	7	in	in	ADP
gujaf-420	304	8	nigeria	nigeria	PROPN
gujaf-420	304	9	.	.	PUNCT
gujaf-420	305	1	asian	asian	ADJ
gujaf-420	305	2	journal	journal	PROPN
gujaf-420	305	3	of	of	ADP
gujaf-420	305	4	accounting	accounting	NOUN
gujaf-420	305	5	research	research	NOUN
gujaf-420	305	6	,	,	PUNCT
gujaf-420	305	7	4	4	NUM
gujaf-420	305	8	(	(	PUNCT
gujaf-420	305	9	1	1	NUM
gujaf-420	305	10	)	)	PUNCT
gujaf-420	305	11	,	,	PUNCT
gujaf-420	305	12	2	2	NUM
gujaf-420	305	13	-	-	SYM
gujaf-420	305	14	17	17	NUM
gujaf-420	305	15	.	.	PUNCT
gujaf-420	306	1	al	al	PROPN
gujaf-420	306	2	-	-	PUNCT
gujaf-420	306	3	qahtani	qahtani	PROPN
gujaf-420	306	4	,	,	PUNCT
gujaf-420	306	5	m.	m.	NOUN
gujaf-420	306	6	&	&	CCONJ
gujaf-420	306	7	elgharbawy	elgharbawy	PROPN
gujaf-420	306	8	,	,	PUNCT
gujaf-420	306	9	a.	a.	NOUN
gujaf-420	306	10	(	(	PUNCT
gujaf-420	306	11	2020).the	2020).the	DET
gujaf-420	306	12	effect	effect	NOUN
gujaf-420	306	13	of	of	ADP
gujaf-420	306	14	board	board	NOUN
gujaf-420	306	15	diversity	diversity	NOUN
gujaf-420	306	16	on	on	ADP
gujaf-420	306	17	disclosure	disclosure	NOUN
gujaf-420	306	18	and	and	CCONJ
gujaf-420	306	19	management	management	NOUN
gujaf-420	306	20	of	of	ADP
gujaf-420	306	21	greenhouse	greenhouse	NOUN
gujaf-420	306	22	gas	gas	NOUN
gujaf-420	306	23	information	information	NOUN
gujaf-420	306	24	:	:	PUNCT
gujaf-420	306	25	evidence	evidence	NOUN
gujaf-420	306	26	from	from	ADP
gujaf-420	306	27	the	the	DET
gujaf-420	306	28	united	united	ADJ
gujaf-420	306	29	kingdom	kingdom	PROPN
gujaf-420	306	30	,	,	PUNCT
gujaf-420	306	31	journal	journal	NOUN
gujaf-420	306	32	of	of	ADP
gujaf-420	306	33	enterprise	enterprise	NOUN
gujaf-420	306	34	information	information	NOUN
gujaf-420	306	35	management	management	NOUN
gujaf-420	306	36	,	,	PUNCT
gujaf-420	306	37	33(6	33(6	PROPN
gujaf-420	306	38	)	)	PUNCT
gujaf-420	306	39	,	,	PUNCT
gujaf-420	306	40	1557	1557	NUM
gujaf-420	306	41	-	-	SYM
gujaf-420	306	42	1579	1579	NUM
gujaf-420	306	43	.	.	PUNCT
gujaf-420	307	1	gusau	gusau	PROPN
gujaf-420	307	2	journal	journal	PROPN
gujaf-420	307	3	of	of	ADP
gujaf-420	307	4	accounting	accounting	NOUN
gujaf-420	307	5	and	and	CCONJ
gujaf-420	307	6	finance	finance	NOUN
gujaf-420	307	7	,	,	PUNCT
gujaf-420	307	8	vol.6	vol.6	PROPN
gujaf-420	307	9	,	,	PUNCT
gujaf-420	307	10	issue	issue	NOUN
gujaf-420	307	11	2	2	NUM
gujaf-420	307	12	,	,	PUNCT
gujaf-420	307	13	april	april	PROPN
gujaf-420	307	14	,	,	PUNCT
gujaf-420	307	15	2025	2025	NUM
gujaf-420	307	16	137	137	NUM
gujaf-420	307	17	amin	amin	NOUN
gujaf-420	307	18	,	,	PUNCT
gujaf-420	307	19	s.	s.	PROPN
gujaf-420	307	20	,	,	PUNCT
gujaf-420	307	21	iqbal	iqbal	PROPN
gujaf-420	307	22	,	,	PUNCT
gujaf-420	307	23	j.	j.	PROPN
gujaf-420	307	24	,	,	PUNCT
gujaf-420	307	25	&	&	CCONJ
gujaf-420	307	26	makki	makki	PROPN
gujaf-420	307	27	,	,	PUNCT
gujaf-420	307	28	m.	m.	NOUN
gujaf-420	307	29	a.	a.	NOUN
gujaf-420	307	30	m.	m.	NOUN
gujaf-420	307	31	(	(	PUNCT
gujaf-420	307	32	2021	2021	NUM
gujaf-420	307	33	)	)	PUNCT
gujaf-420	307	34	.	.	PUNCT
gujaf-420	308	1	the	the	DET
gujaf-420	308	2	impact	impact	NOUN
gujaf-420	308	3	of	of	ADP
gujaf-420	308	4	audit	audit	NOUN
gujaf-420	308	5	committee	committee	NOUN
gujaf-420	308	6	characteristics	characteristic	NOUN
gujaf-420	308	7	on	on	ADP
gujaf-420	308	8	corporate	corporate	ADJ
gujaf-420	308	9	biodiversity	biodiversity	NOUN
gujaf-420	308	10	disclosure	disclosure	NOUN
gujaf-420	308	11	:	:	PUNCT
gujaf-420	308	12	an	an	DET
gujaf-420	308	13	analysis	analysis	NOUN
gujaf-420	308	14	of	of	ADP
gujaf-420	308	15	japanese	japanese	ADJ
gujaf-420	308	16	firms	firm	NOUN
gujaf-420	308	17	.	.	PUNCT
gujaf-420	309	1	journal	journal	NOUN
gujaf-420	309	2	of	of	ADP
gujaf-420	309	3	business	business	NOUN
gujaf-420	309	4	and	and	CCONJ
gujaf-420	309	5	social	social	ADJ
gujaf-420	309	6	review	review	NOUN
gujaf-420	309	7	in	in	ADP
gujaf-420	309	8	emerging	emerge	VERB
gujaf-420	309	9	economies	economy	NOUN
gujaf-420	309	10	,	,	PUNCT
gujaf-420	309	11	7(2	7(2	NUM
gujaf-420	309	12	)	)	PUNCT
gujaf-420	309	13	,	,	PUNCT
gujaf-420	309	14	239–254	239–254	NUM
gujaf-420	309	15	.	.	PUNCT
gujaf-420	310	1	amorelli	amorelli	PROPN
gujaf-420	310	2	,	,	PUNCT
gujaf-420	310	3	m.	m.	PROPN
gujaf-420	310	4	f.	f.	PROPN
gujaf-420	310	5	,	,	PUNCT
gujaf-420	310	6	&	&	CCONJ
gujaf-420	310	7	garcía	garcía	ADJ
gujaf-420	310	8	-	-	PUNCT
gujaf-420	310	9	s	s	NOUN
gujaf-420	310	10	´	´	NOUN
gujaf-420	310	11	anchez	anchez	ADJ
gujaf-420	310	12	,	,	PUNCT
gujaf-420	310	13	i.	i.	PROPN
gujaf-420	310	14	m.	m.	PROPN
gujaf-420	310	15	(	(	PUNCT
gujaf-420	310	16	2020	2020	NUM
gujaf-420	310	17	)	)	PUNCT
gujaf-420	310	18	.	.	PUNCT
gujaf-420	311	1	critical	critical	ADJ
gujaf-420	311	2	mass	mass	NOUN
gujaf-420	311	3	of	of	ADP
gujaf-420	311	4	female	female	ADJ
gujaf-420	311	5	directors	director	NOUN
gujaf-420	311	6	,	,	PUNCT
gujaf-420	311	7	human	human	ADJ
gujaf-420	311	8	capital	capital	NOUN
gujaf-420	311	9	,	,	PUNCT
gujaf-420	311	10	and	and	CCONJ
gujaf-420	311	11	stakeholder	stakeholder	NOUN
gujaf-420	311	12	engagement	engagement	NOUN
gujaf-420	311	13	by	by	ADP
gujaf-420	311	14	corporate	corporate	ADJ
gujaf-420	311	15	social	social	ADJ
gujaf-420	311	16	reporting	reporting	NOUN
gujaf-420	311	17	.	.	PUNCT
gujaf-420	312	1	corporate	corporate	ADJ
gujaf-420	312	2	social	social	ADJ
gujaf-420	312	3	responsibility	responsibility	NOUN
gujaf-420	312	4	and	and	CCONJ
gujaf-420	312	5	environmental	environmental	ADJ
gujaf-420	312	6	management	management	NOUN
gujaf-420	312	7	,	,	PUNCT
gujaf-420	312	8	27(1	27(1	NUM
gujaf-420	312	9	)	)	PUNCT
gujaf-420	312	10	,	,	PUNCT
gujaf-420	312	11	204–221	204–221	NUM
gujaf-420	312	12	.	.	PUNCT
gujaf-420	313	1	anazonwu	anazonwu	PROPN
gujaf-420	313	2	,	,	PUNCT
gujaf-420	313	3	h.	h.	PROPN
gujaf-420	313	4	o.	o.	PROPN
gujaf-420	313	5	,	,	PUNCT
gujaf-420	313	6	egbunike	egbunike	PROPN
gujaf-420	313	7	,	,	PUNCT
gujaf-420	313	8	f.	f.	PROPN
gujaf-420	313	9	c.	c.	PROPN
gujaf-420	313	10	,	,	PUNCT
gujaf-420	313	11	&	&	CCONJ
gujaf-420	313	12	gunardi	gunardi	PROPN
gujaf-420	313	13	,	,	PUNCT
gujaf-420	313	14	a.	a.	NOUN
gujaf-420	313	15	(	(	PUNCT
gujaf-420	313	16	2018	2018	NUM
gujaf-420	313	17	)	)	PUNCT
gujaf-420	313	18	.	.	PUNCT
gujaf-420	314	1	corporate	corporate	ADJ
gujaf-420	314	2	board	board	NOUN
gujaf-420	314	3	diversity	diversity	NOUN
gujaf-420	314	4	and	and	CCONJ
gujaf-420	314	5	sustainability	sustainability	NOUN
gujaf-420	314	6	reporting	reporting	NOUN
gujaf-420	314	7	:	:	PUNCT
gujaf-420	314	8	a	a	DET
gujaf-420	314	9	study	study	NOUN
gujaf-420	314	10	of	of	ADP
gujaf-420	314	11	selected	select	VERB
gujaf-420	314	12	listed	list	VERB
gujaf-420	314	13	manufacturing	manufacturing	NOUN
gujaf-420	314	14	firms	firm	NOUN
gujaf-420	314	15	in	in	ADP
gujaf-420	314	16	nigeria	nigeria	PROPN
gujaf-420	314	17	.	.	PUNCT
gujaf-420	315	1	indonesian	indonesian	PROPN
gujaf-420	315	2	journal	journal	PROPN
gujaf-420	315	3	of	of	ADP
gujaf-420	315	4	sustainability	sustainability	NOUN
gujaf-420	315	5	accounting	accounting	NOUN
gujaf-420	315	6	and	and	CCONJ
gujaf-420	315	7	management	management	NOUN
gujaf-420	315	8	,	,	PUNCT
gujaf-420	315	9	2(1	2(1	NUM
gujaf-420	315	10	)	)	PUNCT
gujaf-420	315	11	,	,	PUNCT
gujaf-420	315	12	65–78	65–78	NUM
gujaf-420	315	13	.	.	PUNCT
gujaf-420	316	1	appuhami	appuhami	PROPN
gujaf-420	316	2	,	,	PUNCT
gujaf-420	316	3	r.	r.	PROPN
gujaf-420	316	4	,	,	PUNCT
gujaf-420	316	5	&	&	CCONJ
gujaf-420	316	6	tashakor	tashakor	PROPN
gujaf-420	316	7	,	,	PUNCT
gujaf-420	316	8	s.	s.	PROPN
gujaf-420	316	9	(	(	PUNCT
gujaf-420	316	10	2017	2017	NUM
gujaf-420	316	11	)	)	PUNCT
gujaf-420	316	12	.	.	PUNCT
gujaf-420	317	1	the	the	DET
gujaf-420	317	2	impact	impact	NOUN
gujaf-420	317	3	of	of	ADP
gujaf-420	317	4	audit	audit	NOUN
gujaf-420	317	5	committee	committee	NOUN
gujaf-420	317	6	characteristics	characteristic	NOUN
gujaf-420	317	7	on	on	ADP
gujaf-420	317	8	csrdisclosure	csrdisclosure	NOUN
gujaf-420	317	9	:	:	PUNCT
gujaf-420	317	10	an	an	DET
gujaf-420	317	11	analysis	analysis	NOUN
gujaf-420	317	12	of	of	ADP
gujaf-420	317	13	australian	australian	ADJ
gujaf-420	317	14	firms	firm	NOUN
gujaf-420	317	15	.	.	PUNCT
gujaf-420	318	1	australian	australian	ADJ
gujaf-420	318	2	accounting	accounting	NOUN
gujaf-420	318	3	review	review	NOUN
gujaf-420	318	4	,	,	PUNCT
gujaf-420	318	5	27(4),400	27(4),400	NUM
gujaf-420	318	6	.	.	PUNCT
gujaf-420	319	1	arif	arif	PROPN
gujaf-420	319	2	,	,	PUNCT
gujaf-420	319	3	m.	m.	NOUN
gujaf-420	319	4	,	,	PUNCT
gujaf-420	319	5	sajjad	sajjad	PROPN
gujaf-420	319	6	,	,	PUNCT
gujaf-420	319	7	a.	a.	PROPN
gujaf-420	319	8	,	,	PUNCT
gujaf-420	319	9	farooq	farooq	PROPN
gujaf-420	319	10	,	,	PUNCT
gujaf-420	319	11	s.	s.	PROPN
gujaf-420	319	12	,	,	PUNCT
gujaf-420	319	13	abrar	abrar	PROPN
gujaf-420	319	14	,	,	PUNCT
gujaf-420	319	15	m.	m.	NOUN
gujaf-420	319	16	,	,	PUNCT
gujaf-420	319	17	&	&	CCONJ
gujaf-420	319	18	joyo	joyo	PROPN
gujaf-420	319	19	,	,	PUNCT
gujaf-420	319	20	a.	a.	PROPN
gujaf-420	319	21	s.	s.	PROPN
gujaf-420	319	22	(	(	PUNCT
gujaf-420	319	23	2020	2020	NUM
gujaf-420	319	24	)	)	PUNCT
gujaf-420	319	25	.	.	PUNCT
gujaf-420	320	1	the	the	DET
gujaf-420	320	2	impact	impact	NOUN
gujaf-420	320	3	of	of	ADP
gujaf-420	320	4	audit	audit	NOUN
gujaf-420	320	5	committee	committee	NOUN
gujaf-420	320	6	attributes	attribute	VERB
gujaf-420	320	7	on	on	ADP
gujaf-420	320	8	the	the	DET
gujaf-420	320	9	quality	quality	NOUN
gujaf-420	320	10	and	and	CCONJ
gujaf-420	320	11	quantity	quantity	NOUN
gujaf-420	320	12	of	of	ADP
gujaf-420	320	13	environmental	environmental	ADJ
gujaf-420	320	14	,	,	PUNCT
gujaf-420	320	15	social	social	ADJ
gujaf-420	320	16	and	and	CCONJ
gujaf-420	320	17	governance	governance	NOUN
gujaf-420	320	18	(	(	PUNCT
gujaf-420	320	19	esg	esg	NOUN
gujaf-420	320	20	)	)	PUNCT
gujaf-420	320	21	disclosures	disclosure	NOUN
gujaf-420	320	22	.	.	PUNCT
gujaf-420	321	1	corporate	corporate	ADJ
gujaf-420	321	2	governance	governance	NOUN
gujaf-420	321	3	(	(	PUNCT
gujaf-420	321	4	bingley	bingley	PROPN
gujaf-420	321	5	)	)	PUNCT
gujaf-420	321	6	,	,	PUNCT
gujaf-420	321	7	21(3	21(3	NUM
gujaf-420	321	8	)	)	PUNCT
gujaf-420	321	9	,	,	PUNCT
gujaf-420	321	10	497–514	497–514	NUM
gujaf-420	321	11	.	.	PUNCT
gujaf-420	322	1	arista	arista	PROPN
gujaf-420	322	2	,	,	PUNCT
gujaf-420	322	3	d.	d.	PROPN
gujaf-420	322	4	,	,	PUNCT
gujaf-420	322	5	sabroto	sabroto	PROPN
gujaf-420	322	6	,	,	PUNCT
gujaf-420	322	7	b.	b.	PROPN
gujaf-420	322	8	,	,	PUNCT
gujaf-420	322	9	&	&	CCONJ
gujaf-420	322	10	hariadi	hariadi	PROPN
gujaf-420	322	11	,	,	PUNCT
gujaf-420	322	12	b.	b.	PROPN
gujaf-420	322	13	(	(	PUNCT
gujaf-420	322	14	2019	2019	NUM
gujaf-420	322	15	)	)	PUNCT
gujaf-420	322	16	.	.	PUNCT
gujaf-420	323	1	effect	effect	NOUN
gujaf-420	323	2	of	of	ADP
gujaf-420	323	3	managerial	managerial	ADJ
gujaf-420	323	4	share	share	NOUN
gujaf-420	323	5	ownership	ownership	NOUN
gujaf-420	323	6	,	,	PUNCT
gujaf-420	323	7	public	public	ADJ
gujaf-420	323	8	share	share	NOUN
gujaf-420	323	9	ownership	ownership	NOUN
gujaf-420	323	10	,	,	PUNCT
gujaf-420	323	11	and	and	CCONJ
gujaf-420	323	12	slack	slack	VERB
gujaf-420	323	13	resource	resource	NOUN
gujaf-420	323	14	on	on	ADP
gujaf-420	323	15	csr	csr	NOUN
gujaf-420	323	16	reporting	reporting	NOUN
gujaf-420	323	17	.	.	PUNCT
gujaf-420	324	1	international	international	ADJ
gujaf-420	324	2	journal	journal	PROPN
gujaf-420	324	3	of	of	ADP
gujaf-420	324	4	business	business	NOUN
gujaf-420	324	5	,	,	PUNCT
gujaf-420	324	6	economics	economic	NOUN
gujaf-420	324	7	and	and	CCONJ
gujaf-420	324	8	law,18	law,18	PROPN
gujaf-420	324	9	(	(	PUNCT
gujaf-420	324	10	5	5	NUM
gujaf-420	324	11	)	)	PUNCT
gujaf-420	324	12	,	,	PUNCT
gujaf-420	324	13	109	109	NUM
gujaf-420	324	14	-	-	SYM
gujaf-420	324	15	118	118	NUM
gujaf-420	324	16	.	.	PUNCT
gujaf-420	324	17	awodiran	awodiran	NOUN
gujaf-420	324	18	,	,	PUNCT
gujaf-420	324	19	m.	m.	NOUN
gujaf-420	324	20	a.	a.	PROPN
gujaf-420	324	21	,	,	PUNCT
gujaf-420	324	22	&	&	CCONJ
gujaf-420	324	23	kareem	kareem	PROPN
gujaf-420	324	24	,	,	PUNCT
gujaf-420	324	25	j.	j.	PROPN
gujaf-420	324	26	i.	i.	PROPN
gujaf-420	324	27	(	(	PUNCT
gujaf-420	324	28	2019	2019	NUM
gujaf-420	324	29	)	)	PUNCT
gujaf-420	324	30	.	.	PUNCT
gujaf-420	325	1	board	board	NOUN
gujaf-420	325	2	characteristics	characteristic	NOUN
gujaf-420	325	3	and	and	CCONJ
gujaf-420	325	4	corporate	corporate	ADJ
gujaf-420	325	5	social	social	ADJ
gujaf-420	325	6	responsibility	responsibility	NOUN
gujaf-420	325	7	of	of	ADP
gujaf-420	325	8	listed	list	VERB
gujaf-420	325	9	firms	firm	NOUN
gujaf-420	325	10	in	in	ADP
gujaf-420	325	11	nigeria	nigeria	PROPN
gujaf-420	325	12	.	.	PUNCT
gujaf-420	326	1	journal	journal	PROPN
gujaf-420	326	2	of	of	ADP
gujaf-420	326	3	accounting	accounting	NOUN
gujaf-420	326	4	and	and	CCONJ
gujaf-420	326	5	management	management	NOUN
gujaf-420	326	6	,	,	PUNCT
gujaf-420	326	7	2(1	2(1	NUM
gujaf-420	326	8	)	)	PUNCT
gujaf-420	326	9	,	,	PUNCT
gujaf-420	326	10	73	73	NUM
gujaf-420	326	11	-	-	SYM
gujaf-420	326	12	83	83	NUM
gujaf-420	326	13	.	.	PUNCT
gujaf-420	327	1	baalouch	baalouch	PROPN
gujaf-420	327	2	,	,	PUNCT
gujaf-420	327	3	f.	f.	PROPN
gujaf-420	327	4	,	,	PUNCT
gujaf-420	327	5	damak	damak	PROPN
gujaf-420	327	6	,	,	PUNCT
gujaf-420	327	7	s.	s.	PROPN
gujaf-420	327	8	,	,	PUNCT
gujaf-420	327	9	&	&	CCONJ
gujaf-420	327	10	hussainey	hussainey	PROPN
gujaf-420	327	11	,	,	PUNCT
gujaf-420	327	12	k.	k.	PROPN
gujaf-420	327	13	(	(	PUNCT
gujaf-420	327	14	2019	2019	NUM
gujaf-420	327	15	)	)	PUNCT
gujaf-420	327	16	.	.	PUNCT
gujaf-420	328	1	a	a	DET
gujaf-420	328	2	study	study	NOUN
gujaf-420	328	3	of	of	ADP
gujaf-420	328	4	the	the	DET
gujaf-420	328	5	determinants	determinant	NOUN
gujaf-420	328	6	of	of	ADP
gujaf-420	328	7	environmental	environmental	ADJ
gujaf-420	328	8	disclosure	disclosure	NOUN
gujaf-420	328	9	quality	quality	NOUN
gujaf-420	328	10	:	:	PUNCT
gujaf-420	328	11	evidence	evidence	NOUN
gujaf-420	328	12	from	from	ADP
gujaf-420	328	13	french	french	ADJ
gujaf-420	328	14	listed	list	VERB
gujaf-420	328	15	companies	company	NOUN
gujaf-420	328	16	.	.	PUNCT
gujaf-420	329	1	journal	journal	PROPN
gujaf-420	329	2	of	of	ADP
gujaf-420	329	3	management	management	NOUN
gujaf-420	329	4	and	and	CCONJ
gujaf-420	329	5	governance	governance	NOUN
gujaf-420	329	6	.	.	PUNCT
gujaf-420	330	1	23	23	NUM
gujaf-420	330	2	,	,	PUNCT
gujaf-420	330	3	1–33	1–33	PROPN
gujaf-420	330	4	.	.	PUNCT
gujaf-420	331	1	bala	bala	PROPN
gujaf-420	331	2	,	,	PUNCT
gujaf-420	331	3	h.	h.	PROPN
gujaf-420	331	4	,	,	PUNCT
gujaf-420	331	5	shaheen	shaheen	PROPN
gujaf-420	331	6	,	,	PUNCT
gujaf-420	331	7	r.	r.	PROPN
gujaf-420	331	8	,	,	PUNCT
gujaf-420	331	9	khatoon	khatoon	ADV
gujaf-420	331	10	,	,	PUNCT
gujaf-420	331	11	g.	g.	PROPN
gujaf-420	331	12	,	,	PUNCT
gujaf-420	331	13	belgacem	belgacem	NOUN
gujaf-420	331	14	,	,	PUNCT
gujaf-420	331	15	s.b	s.b	PROPN
gujaf-420	331	16	.	.	PROPN
gujaf-420	331	17	,	,	PUNCT
gujaf-420	331	18	yusuf	yusuf	PROPN
gujaf-420	331	19	,	,	PUNCT
gujaf-420	331	20	j.	j.	PROPN
gujaf-420	331	21	,	,	PUNCT
gujaf-420	331	22	&	&	CCONJ
gujaf-420	331	23	shafiu	shafiu	PROPN
gujaf-420	331	24	,	,	PUNCT
gujaf-420	331	25	r.m.(2023	r.m.(2023	PROPN
gujaf-420	331	26	)	)	PUNCT
gujaf-420	331	27	.	.	PUNCT
gujaf-420	332	1	corporate	corporate	ADJ
gujaf-420	332	2	board	board	NOUN
gujaf-420	332	3	attributes	attribute	NOUN
gujaf-420	332	4	and	and	CCONJ
gujaf-420	332	5	environmental	environmental	ADJ
gujaf-420	332	6	accounting	accounting	NOUN
gujaf-420	332	7	disclosure	disclosure	NOUN
gujaf-420	332	8	of	of	ADP
gujaf-420	332	9	oil	oil	NOUN
gujaf-420	332	10	and	and	CCONJ
gujaf-420	332	11	gas	gas	NOUN
gujaf-420	332	12	firms	firm	NOUN
gujaf-420	332	13	in	in	ADP
gujaf-420	332	14	nigeria	nigeria	PROPN
gujaf-420	332	15	,	,	PUNCT
gujaf-420	332	16	earth	earth	NOUN
gujaf-420	332	17	and	and	CCONJ
gujaf-420	332	18	environmental	environmental	ADJ
gujaf-420	332	19	science	science	NOUN
gujaf-420	332	20	1185(2023	1185(2023	NUM
gujaf-420	332	21	)	)	PUNCT
gujaf-420	332	22	.	.	PUNCT
gujaf-420	333	1	bakar	bakar	NOUN
gujaf-420	333	2	,	,	PUNCT
gujaf-420	333	3	a.	a.	PROPN
gujaf-420	333	4	b.	b.	PROPN
gujaf-420	333	5	s.	s.	PROPN
gujaf-420	333	6	a.	a.	PROPN
gujaf-420	333	7	,	,	PUNCT
gujaf-420	333	8	ghazali	ghazali	PROPN
gujaf-420	333	9	,	,	PUNCT
gujaf-420	333	10	n.	n.	PROPN
gujaf-420	333	11	a.	a.	PROPN
gujaf-420	333	12	b.	b.	PROPN
gujaf-420	333	13	m.	m.	PROPN
gujaf-420	333	14	,	,	PUNCT
gujaf-420	333	15	&	&	CCONJ
gujaf-420	333	16	ahmad	ahmad	PROPN
gujaf-420	333	17	,	,	PUNCT
gujaf-420	333	18	m.	m.	PROPN
gujaf-420	333	19	b.	b.	PROPN
gujaf-420	333	20	(	(	PUNCT
gujaf-420	333	21	2019	2019	NUM
gujaf-420	333	22	)	)	PUNCT
gujaf-420	333	23	.	.	PUNCT
gujaf-420	334	1	sustainability	sustainability	NOUN
gujaf-420	334	2	reporting	reporting	NOUN
gujaf-420	334	3	and	and	CCONJ
gujaf-420	334	4	board	board	NOUN
gujaf-420	334	5	diversity	diversity	NOUN
gujaf-420	334	6	in	in	ADP
gujaf-420	334	7	malaysia	malaysia	PROPN
gujaf-420	334	8	.	.	PUNCT
gujaf-420	335	1	international	international	ADJ
gujaf-420	335	2	journal	journal	PROPN
gujaf-420	335	3	of	of	ADP
gujaf-420	335	4	academic	academic	ADJ
gujaf-420	335	5	research	research	NOUN
gujaf-420	335	6	in	in	ADP
gujaf-420	335	7	business	business	NOUN
gujaf-420	335	8	and	and	CCONJ
gujaf-420	335	9	social	social	ADJ
gujaf-420	335	10	sciences,9(2	sciences,9(2	PROPN
gujaf-420	335	11	)	)	PUNCT
gujaf-420	335	12	,	,	PUNCT
gujaf-420	335	13	1044–1067	1044–1067	NUM
gujaf-420	335	14	.	.	PUNCT
gujaf-420	336	1	berger	berger	PROPN
gujaf-420	336	2	,	,	PUNCT
gujaf-420	336	3	a.	a.	PROPN
gujaf-420	336	4	(	(	PUNCT
gujaf-420	336	5	2019	2019	NUM
gujaf-420	336	6	)	)	PUNCT
gujaf-420	336	7	.	.	PUNCT
gujaf-420	337	1	sustainability	sustainability	NOUN
gujaf-420	337	2	disclosure	disclosure	NOUN
gujaf-420	337	3	and	and	CCONJ
gujaf-420	337	4	the	the	DET
gujaf-420	337	5	limits	limit	NOUN
gujaf-420	337	6	of	of	ADP
gujaf-420	337	7	diversity	diversity	NOUN
gujaf-420	337	8	.	.	PUNCT
gujaf-420	338	1	journal	journal	PROPN
gujaf-420	338	2	of	of	ADP
gujaf-420	338	3	eu	eu	PROPN
gujaf-420	338	4	business	business	PROPN
gujaf-420	338	5	school	school	NOUN
gujaf-420	338	6	,	,	PUNCT
gujaf-420	338	7	2	2	NUM
gujaf-420	338	8	,	,	PUNCT
gujaf-420	338	9	41	41	NUM
gujaf-420	338	10	-	-	SYM
gujaf-420	338	11	60	60	NUM
gujaf-420	338	12	.	.	PUNCT
gujaf-420	339	1	beji	beji	PROPN
gujaf-420	340	1	r	r	NOUN
gujaf-420	340	2	,	,	PUNCT
gujaf-420	340	3	yousfi	yousfi	ADJ
gujaf-420	340	4	o	o	NOUN
gujaf-420	340	5	,	,	PUNCT
gujaf-420	340	6	loukil	loukil	PROPN
gujaf-420	340	7	n	n	CCONJ
gujaf-420	340	8	,	,	PUNCT
gujaf-420	340	9	omri	omri	PROPN
gujaf-420	340	10	a.	a.	PROPN
gujaf-420	340	11	(	(	PUNCT
gujaf-420	340	12	2020	2020	NUM
gujaf-420	340	13	)	)	PUNCT
gujaf-420	340	14	.	.	PUNCT
gujaf-420	341	1	board	board	NOUN
gujaf-420	341	2	diversity	diversity	NOUN
gujaf-420	341	3	and	and	CCONJ
gujaf-420	341	4	corporate	corporate	ADJ
gujaf-420	341	5	social	social	ADJ
gujaf-420	341	6	responsibility	responsibility	NOUN
gujaf-420	341	7	:	:	PUNCT
gujaf-420	341	8	empirical	empirical	ADJ
gujaf-420	341	9	evidence	evidence	NOUN
gujaf-420	341	10	from	from	ADP
gujaf-420	341	11	france	france	PROPN
gujaf-420	341	12	.	.	PUNCT
gujaf-420	342	1	journal	journal	PROPN
gujaf-420	342	2	of	of	ADP
gujaf-420	342	3	business	business	NOUN
gujaf-420	342	4	ethics	ethic	NOUN
gujaf-420	342	5	,	,	PUNCT
gujaf-420	342	6	1	1	NUM
gujaf-420	342	7	-	-	SYM
gujaf-420	342	8	23	23	NUM
gujaf-420	342	9	.	.	PUNCT
gujaf-420	343	1	ben	ben	PROPN
gujaf-420	343	2	-	-	PUNCT
gujaf-420	343	3	amar	amar	PROPN
gujaf-420	343	4	,	,	PUNCT
gujaf-420	343	5	w.	w.	PROPN
gujaf-420	343	6	,	,	PUNCT
gujaf-420	343	7	francoeur	francoeur	PROPN
gujaf-420	343	8	,	,	PUNCT
gujaf-420	343	9	c.	c.	PROPN
gujaf-420	343	10	,	,	PUNCT
gujaf-420	343	11	hafsi	hafsi	NOUN
gujaf-420	343	12	,	,	PUNCT
gujaf-420	343	13	t.	t.	PROPN
gujaf-420	343	14	and	and	CCONJ
gujaf-420	343	15	labelle	labelle	PROPN
gujaf-420	343	16	,	,	PUNCT
gujaf-420	343	17	r.	r.	PROPN
gujaf-420	343	18	(	(	PUNCT
gujaf-420	343	19	2013	2013	NUM
gujaf-420	343	20	)	)	PUNCT
gujaf-420	343	21	.	.	PUNCT
gujaf-420	344	1	what	what	PRON
gujaf-420	344	2	makes	make	VERB
gujaf-420	344	3	better	well	ADJ
gujaf-420	344	4	boards	board	NOUN
gujaf-420	344	5	?	?	PUNCT
gujaf-420	345	1	a	a	DET
gujaf-420	345	2	closer	close	ADJ
gujaf-420	345	3	look	look	NOUN
gujaf-420	345	4	at	at	ADP
gujaf-420	345	5	diversity	diversity	NOUN
gujaf-420	345	6	and	and	CCONJ
gujaf-420	345	7	ownership	ownership	NOUN
gujaf-420	345	8	,	,	PUNCT
gujaf-420	345	9	british	british	ADJ
gujaf-420	345	10	journal	journal	PROPN
gujaf-420	345	11	of	of	ADP
gujaf-420	345	12	management	management	NOUN
gujaf-420	345	13	,	,	PUNCT
gujaf-420	345	14	24	24	NUM
gujaf-420	345	15	(	(	PUNCT
gujaf-420	345	16	1	1	NUM
gujaf-420	345	17	)	)	PUNCT
gujaf-420	345	18	,	,	PUNCT
gujaf-420	345	19	85–101	85–101	NUM
gujaf-420	345	20	.	.	PUNCT
gujaf-420	346	1	bicer	bicer	NOUN
gujaf-420	346	2	,	,	PUNCT
gujaf-420	346	3	a.	a.	NOUN
gujaf-420	346	4	a.	a.	PROPN
gujaf-420	346	5	,	,	PUNCT
gujaf-420	346	6	&	&	CCONJ
gujaf-420	346	7	feneir	feneir	PROPN
gujaf-420	346	8	,	,	PUNCT
gujaf-420	346	9	i.	i.	NOUN
gujaf-420	346	10	m.	m.	NOUN
gujaf-420	346	11	(	(	PUNCT
gujaf-420	346	12	2019	2019	NUM
gujaf-420	346	13	)	)	PUNCT
gujaf-420	346	14	.	.	PUNCT
gujaf-420	347	1	the	the	DET
gujaf-420	347	2	impact	impact	NOUN
gujaf-420	347	3	of	of	ADP
gujaf-420	347	4	audit	audit	NOUN
gujaf-420	347	5	committee	committee	NOUN
gujaf-420	347	6	characteristics	characteristic	NOUN
gujaf-420	347	7	on	on	ADP
gujaf-420	347	8	environmental	environmental	ADJ
gujaf-420	347	9	and	and	CCONJ
gujaf-420	347	10	social	social	ADJ
gujaf-420	347	11	disclosures	disclosure	NOUN
gujaf-420	347	12	:	:	PUNCT
gujaf-420	347	13	evidence	evidence	NOUN
gujaf-420	347	14	from	from	ADP
gujaf-420	347	15	turkey	turkey	PROPN
gujaf-420	347	16	.	.	PUNCT
gujaf-420	348	1	international	international	ADJ
gujaf-420	348	2	journal	journal	PROPN
gujaf-420	348	3	of	of	ADP
gujaf-420	348	4	research	research	NOUN
gujaf-420	348	5	in	in	ADP
gujaf-420	348	6	business	business	NOUN
gujaf-420	348	7	and	and	CCONJ
gujaf-420	348	8	social	social	ADJ
gujaf-420	348	9	science	science	NOUN
gujaf-420	348	10	8(3	8(3	NUM
gujaf-420	348	11	)	)	PUNCT
gujaf-420	348	12	,	,	PUNCT
gujaf-420	348	13	111	111	NUM
gujaf-420	348	14	-	-	SYM
gujaf-420	348	15	121	121	NUM
gujaf-420	348	16	.	.	PUNCT
gujaf-420	349	1	bravo	bravo	PROPN
gujaf-420	349	2	,	,	PUNCT
gujaf-420	349	3	f.	f.	PROPN
gujaf-420	349	4	(	(	PUNCT
gujaf-420	349	5	2018	2018	NUM
gujaf-420	349	6	)	)	PUNCT
gujaf-420	349	7	.	.	PUNCT
gujaf-420	350	1	does	do	AUX
gujaf-420	350	2	board	board	VERB
gujaf-420	350	3	diversity	diversity	NOUN
gujaf-420	350	4	matter	matter	NOUN
gujaf-420	350	5	in	in	ADP
gujaf-420	350	6	the	the	DET
gujaf-420	350	7	disclosure	disclosure	NOUN
gujaf-420	350	8	process	process	NOUN
gujaf-420	350	9	 	 	SPACE
gujaf-420	350	10	?	?	PUNCT
gujaf-420	351	1	an	an	DET
gujaf-420	351	2	analysis	analysis	NOUN
gujaf-420	351	3	of	of	ADP
gujaf-420	351	4	the	the	DET
gujaf-420	351	5	association	association	NOUN
gujaf-420	351	6	between	between	ADP
gujaf-420	351	7	diversity	diversity	NOUN
gujaf-420	351	8	and	and	CCONJ
gujaf-420	351	9	the	the	DET
gujaf-420	351	10	disclosure	disclosure	NOUN
gujaf-420	351	11	of	of	ADP
gujaf-420	351	12	information	information	NOUN
gujaf-420	351	13	on	on	ADP
gujaf-420	351	14	risks	risk	NOUN
gujaf-420	351	15	.	.	PUNCT
gujaf-420	352	1	international	international	ADJ
gujaf-420	352	2	journal	journal	NOUN
gujaf-420	352	3	of	of	ADP
gujaf-420	352	4	disclosure	disclosure	NOUN
gujaf-420	352	5	and	and	CCONJ
gujaf-420	352	6	governance	governance	NOUN
gujaf-420	352	7	,	,	PUNCT
gujaf-420	352	8	2(2	2(2	NUM
gujaf-420	352	9	)	)	PUNCT
gujaf-420	352	10	,	,	PUNCT
gujaf-420	353	1	2–11	2–11	PROPN
gujaf-420	353	2	.	.	PUNCT
gujaf-420	353	3	blay	blay	PROPN
gujaf-420	353	4	,	,	PUNCT
gujaf-420	353	5	m.	m.	PROPN
gujaf-420	353	6	w.	w.	PROPN
gujaf-420	353	7	,	,	PUNCT
gujaf-420	353	8	okyere	okyere	ADV
gujaf-420	353	9	,	,	PUNCT
gujaf-420	353	10	d.	d.	PROPN
gujaf-420	353	11	o.	o.	PROPN
gujaf-420	353	12	,	,	PUNCT
gujaf-420	353	13	&	&	CCONJ
gujaf-420	353	14	alhassan	alhassan	ADJ
gujaf-420	353	15	,	,	PUNCT
gujaf-420	353	16	m.(2025	m.(2025	PROPN
gujaf-420	353	17	)	)	PUNCT
gujaf-420	353	18	.	.	PUNCT
gujaf-420	354	1	board	board	NOUN
gujaf-420	354	2	of	of	ADP
gujaf-420	354	3	directors	director	NOUN
gujaf-420	354	4	characteristics	characteristic	NOUN
gujaf-420	354	5	and	and	CCONJ
gujaf-420	354	6	environmental	environmental	ADJ
gujaf-420	354	7	sustainability	sustainability	NOUN
gujaf-420	354	8	reporting	reporting	NOUN
gujaf-420	354	9	in	in	ADP
gujaf-420	354	10	sub	sub	ADJ
gujaf-420	354	11	-	-	ADJ
gujaf-420	354	12	saharan	saharan	ADJ
gujaf-420	354	13	africa	africa	PROPN
gujaf-420	354	14	.	.	PUNCT
gujaf-420	355	1	african	african	PROPN
gujaf-420	355	2	journal	journal	PROPN
gujaf-420	355	3	of	of	ADP
gujaf-420	355	4	applied	apply	VERB
gujaf-420	355	5	research,11(1	research,11(1	NOUN
gujaf-420	355	6	)	)	PUNCT
gujaf-420	355	7	,	,	PUNCT
gujaf-420	355	8	257	257	NUM
gujaf-420	355	9	-	-	SYM
gujaf-420	355	10	284	284	NUM
gujaf-420	355	11	.	.	PUNCT
gujaf-420	356	1	gusau	gusau	PROPN
gujaf-420	356	2	journal	journal	PROPN
gujaf-420	356	3	of	of	ADP
gujaf-420	356	4	accounting	accounting	NOUN
gujaf-420	356	5	and	and	CCONJ
gujaf-420	356	6	finance	finance	NOUN
gujaf-420	356	7	,	,	PUNCT
gujaf-420	356	8	vol.6	vol.6	PROPN
gujaf-420	356	9	,	,	PUNCT
gujaf-420	356	10	issue	issue	NOUN
gujaf-420	356	11	2	2	NUM
gujaf-420	356	12	,	,	PUNCT
gujaf-420	356	13	april	april	PROPN
gujaf-420	356	14	,	,	PUNCT
gujaf-420	356	15	2025	2025	NUM
gujaf-420	356	16	138	138	NUM
gujaf-420	356	17	chebbi	chebbi	NOUN
gujaf-420	356	18	,	,	PUNCT
gujaf-420	356	19	k.	k.	PROPN
gujaf-420	356	20	,	,	PUNCT
gujaf-420	356	21	aliedan	aliedan	PROPN
gujaf-420	356	22	,	,	PUNCT
gujaf-420	356	23	m.	m.	NOUN
gujaf-420	356	24	m.	m.	NOUN
gujaf-420	356	25	,	,	PUNCT
gujaf-420	356	26	alsahlawi	alsahlawi	VERB
gujaf-420	356	27	,	,	PUNCT
gujaf-420	356	28	a.	a.	NOUN
gujaf-420	356	29	m.	m.	NOUN
gujaf-420	356	30	(	(	PUNCT
gujaf-420	356	31	2020	2020	NUM
gujaf-420	356	32	)	)	PUNCT
gujaf-420	356	33	.	.	PUNCT
gujaf-420	357	1	women	woman	NOUN
gujaf-420	357	2	on	on	ADP
gujaf-420	357	3	the	the	DET
gujaf-420	357	4	board	board	NOUN
gujaf-420	357	5	and	and	CCONJ
gujaf-420	357	6	environmental	environmental	ADJ
gujaf-420	357	7	sustainability	sustainability	NOUN
gujaf-420	357	8	reporting	reporting	NOUN
gujaf-420	357	9	:	:	PUNCT
gujaf-420	357	10	evidence	evidence	NOUN
gujaf-420	357	11	from	from	ADP
gujaf-420	357	12	france	france	PROPN
gujaf-420	357	13	.	.	PUNCT
gujaf-420	358	1	international	international	ADJ
gujaf-420	358	2	journal	journal	PROPN
gujaf-420	358	3	of	of	ADP
gujaf-420	358	4	innovation	innovation	NOUN
gujaf-420	358	5	,	,	PUNCT
gujaf-420	358	6	creativity	creativity	NOUN
gujaf-420	358	7	and	and	CCONJ
gujaf-420	358	8	change	change	NOUN
gujaf-420	358	9	,	,	PUNCT
gujaf-420	358	10	14	14	NUM
gujaf-420	358	11	(	(	PUNCT
gujaf-420	358	12	11	11	NUM
gujaf-420	358	13	)	)	PUNCT
gujaf-420	358	14	,	,	PUNCT
gujaf-420	358	15	231	231	NUM
gujaf-420	358	16	-	-	SYM
gujaf-420	358	17	258	258	NUM
gujaf-420	358	18	.	.	PUNCT
gujaf-420	359	1	chiu	chiu	PROPN
gujaf-420	359	2	,	,	PUNCT
gujaf-420	359	3	c.	c.	PROPN
gujaf-420	359	4	l.	l.	PROPN
gujaf-420	359	5	,	,	PUNCT
gujaf-420	359	6	zhang	zhang	PROPN
gujaf-420	359	7	,	,	PUNCT
gujaf-420	359	8	j.	j.	PROPN
gujaf-420	359	9	,	,	PUNCT
gujaf-420	359	10	li	li	PROPN
gujaf-420	359	11	,	,	PUNCT
gujaf-420	359	12	m.	m.	NOUN
gujaf-420	359	13	,	,	PUNCT
gujaf-420	359	14	wei	wei	PROPN
gujaf-420	359	15	,	,	PUNCT
gujaf-420	359	16	s.	s.	PROPN
gujaf-420	359	17	,	,	PUNCT
gujaf-420	359	18	xu	xu	PROPN
gujaf-420	359	19	,	,	PUNCT
gujaf-420	359	20	s.	s.	PROPN
gujaf-420	359	21	,	,	PUNCT
gujaf-420	359	22	&	&	CCONJ
gujaf-420	359	23	chai	chai	NOUN
gujaf-420	359	24	,	,	PUNCT
gujaf-420	359	25	x.(2020	x.(2020	PROPN
gujaf-420	359	26	)	)	PUNCT
gujaf-420	359	27	.	.	PUNCT
gujaf-420	360	1	a	a	DET
gujaf-420	360	2	study	study	NOUN
gujaf-420	360	3	of	of	ADP
gujaf-420	360	4	environmental	environmental	ADJ
gujaf-420	360	5	disclosures	disclosure	NOUN
gujaf-420	360	6	practices	practice	NOUN
gujaf-420	360	7	in	in	ADP
gujaf-420	360	8	chinese	chinese	ADJ
gujaf-420	360	9	energy	energy	NOUN
gujaf-420	360	10	industry	industry	NOUN
gujaf-420	360	11	.	.	PUNCT
gujaf-420	361	1	asian	asian	ADJ
gujaf-420	361	2	journal	journal	NOUN
gujaf-420	361	3	of	of	ADP
gujaf-420	361	4	sustainability	sustainability	NOUN
gujaf-420	361	5	and	and	CCONJ
gujaf-420	361	6	social	social	ADJ
gujaf-420	361	7	responsibility	responsibility	NOUN
gujaf-420	361	8	,	,	PUNCT
gujaf-420	361	9	5(9	5(9	NUM
gujaf-420	361	10	)	)	PUNCT
gujaf-420	361	11	,	,	PUNCT
gujaf-420	361	12	2	2	NUM
gujaf-420	361	13	-	-	SYM
gujaf-420	361	14	21	21	NUM
gujaf-420	361	15	.	.	PUNCT
gujaf-420	362	1	cicchiello	cicchiello	PROPN
gujaf-420	362	2	,	,	PUNCT
gujaf-420	362	3	a.	a.	PROPN
gujaf-420	362	4	f.	f.	PROPN
gujaf-420	362	5	,	,	PUNCT
gujaf-420	362	6	fellegara	fellegara	ADJ
gujaf-420	362	7	,	,	PUNCT
gujaf-420	362	8	a.	a.	NOUN
gujaf-420	362	9	m.	m.	NOUN
gujaf-420	362	10	,	,	PUNCT
gujaf-420	362	11	kazemikhasragh	kazemikhasragh	PROPN
gujaf-420	362	12	,	,	PUNCT
gujaf-420	362	13	a.	a.	NOUN
gujaf-420	362	14	,	,	PUNCT
gujaf-420	362	15	&	&	CCONJ
gujaf-420	362	16	monferra	monferra	PROPN
gujaf-420	362	17	,	,	PUNCT
gujaf-420	362	18	s.	s.	PROPN
gujaf-420	362	19	(	(	PUNCT
gujaf-420	362	20	2021	2021	NUM
gujaf-420	362	21	)	)	PUNCT
gujaf-420	362	22	.	.	PUNCT
gujaf-420	363	1	gender	gender	NOUN
gujaf-420	363	2	diversity	diversity	NOUN
gujaf-420	363	3	on	on	ADP
gujaf-420	363	4	corporate	corporate	ADJ
gujaf-420	363	5	boards	board	NOUN
gujaf-420	363	6	:	:	PUNCT
gujaf-420	363	7	how	how	SCONJ
gujaf-420	363	8	asian	asian	ADJ
gujaf-420	363	9	and	and	CCONJ
gujaf-420	363	10	african	african	ADJ
gujaf-420	363	11	women	woman	NOUN
gujaf-420	363	12	contribute	contribute	VERB
gujaf-420	363	13	on	on	ADP
gujaf-420	363	14	sustainability	sustainability	NOUN
gujaf-420	363	15	reporting	reporting	NOUN
gujaf-420	363	16	activity	activity	NOUN
gujaf-420	363	17	.	.	PUNCT
gujaf-420	364	1	gender	gender	NOUN
gujaf-420	364	2	in	in	ADP
gujaf-420	364	3	management	management	NOUN
gujaf-420	364	4	:	:	PUNCT
gujaf-420	364	5	an	an	DET
gujaf-420	364	6	international	international	ADJ
gujaf-420	364	7	journal	journal	NOUN
gujaf-420	364	8	,	,	PUNCT
gujaf-420	364	9	36	36	NUM
gujaf-420	364	10	(	(	PUNCT
gujaf-420	364	11	7	7	NUM
gujaf-420	364	12	)	)	PUNCT
gujaf-420	364	13	,	,	PUNCT
gujaf-420	364	14	801820	801820	NUM
gujaf-420	364	15	.	.	PUNCT
gujaf-420	365	1	elhawary	elhawary	ADJ
gujaf-420	365	2	,	,	PUNCT
gujaf-420	365	3	e.	e.	PROPN
gujaf-420	365	4	(	(	PUNCT
gujaf-420	365	5	2021	2021	NUM
gujaf-420	365	6	)	)	PUNCT
gujaf-420	365	7	.	.	PUNCT
gujaf-420	366	1	audit	audit	NOUN
gujaf-420	366	2	committee	committee	NOUN
gujaf-420	366	3	effectiveness	effectiveness	NOUN
gujaf-420	366	4	and	and	CCONJ
gujaf-420	366	5	company	company	NOUN
gujaf-420	366	6	performance	performance	NOUN
gujaf-420	366	7	:	:	PUNCT
gujaf-420	366	8	evidence	evidence	NOUN
gujaf-420	366	9	from	from	ADP
gujaf-420	366	10	egypt	egypt	PROPN
gujaf-420	366	11	.	.	PUNCT
gujaf-420	367	1	journal	journal	PROPN
gujaf-420	367	2	of	of	ADP
gujaf-420	367	3	governance	governance	NOUN
gujaf-420	367	4	&	&	CCONJ
gujaf-420	367	5	regulation	regulation	NOUN
gujaf-420	367	6	,	,	PUNCT
gujaf-420	367	7	10(2	10(2	NUM
gujaf-420	367	8	)	)	PUNCT
gujaf-420	367	9	,	,	PUNCT
gujaf-420	367	10	134–156	134–156	NUM
gujaf-420	367	11	.	.	PUNCT
gujaf-420	368	1	emmanuel	emmanuel	PROPN
gujaf-420	368	2	,	,	PUNCT
gujaf-420	368	3	o.	o.	PROPN
gujaf-420	368	4	,	,	PUNCT
gujaf-420	368	5	uwuigbe	uwuigbe	NOUN
gujaf-420	368	6	,	,	PUNCT
gujaf-420	368	7	u.	u.	PROPN
gujaf-420	368	8	,	,	PUNCT
gujaf-420	368	9	teddy	teddy	PROPN
gujaf-420	368	10	,	,	PUNCT
gujaf-420	368	11	o.	o.	PROPN
gujaf-420	368	12	,	,	PUNCT
gujaf-420	368	13	tolulope	tolulope	NOUN
gujaf-420	368	14	,	,	PUNCT
gujaf-420	368	15	i.	i.	PROPN
gujaf-420	368	16	,	,	PUNCT
gujaf-420	368	17	&	&	CCONJ
gujaf-420	368	18	eyitomi	eyitomi	PROPN
gujaf-420	368	19	,	,	PUNCT
gujaf-420	368	20	g.	g.	PROPN
gujaf-420	368	21	a.	a.	PROPN
gujaf-420	368	22	(	(	PUNCT
gujaf-420	368	23	2018	2018	NUM
gujaf-420	368	24	)	)	PUNCT
gujaf-420	368	25	.	.	PUNCT
gujaf-420	369	1	corporate	corporate	ADJ
gujaf-420	369	2	diversity	diversity	NOUN
gujaf-420	369	3	and	and	CCONJ
gujaf-420	369	4	corporate	corporate	ADJ
gujaf-420	369	5	social	social	ADJ
gujaf-420	369	6	environmental	environmental	ADJ
gujaf-420	369	7	disclosure	disclosure	NOUN
gujaf-420	369	8	of	of	ADP
gujaf-420	369	9	listed	list	VERB
gujaf-420	369	10	manufacturing	manufacturing	NOUN
gujaf-420	369	11	companies	company	NOUN
gujaf-420	369	12	in	in	ADP
gujaf-420	369	13	nigeria	nigeria	PROPN
gujaf-420	369	14	.	.	PUNCT
gujaf-420	370	1	journal	journal	PROPN
gujaf-420	370	2	of	of	ADP
gujaf-420	370	3	management	management	NOUN
gujaf-420	370	4	,	,	PUNCT
gujaf-420	370	5	16(3	16(3	NOUN
gujaf-420	370	6	)	)	PUNCT
gujaf-420	370	7	,	,	PUNCT
gujaf-420	370	8	229–244	229–244	NUM
gujaf-420	370	9	.	.	PUNCT
gujaf-420	371	1	felix	felix	PROPN
gujaf-420	371	2	,	,	PUNCT
gujaf-420	371	3	o.	o.	PROPN
gujaf-420	371	4	,	,	PUNCT
gujaf-420	371	5	&	&	CCONJ
gujaf-420	371	6	aruna	aruna	PROPN
gujaf-420	371	7	,	,	PUNCT
gujaf-420	371	8	i.m	i.m	PROPN
gujaf-420	371	9	.	.	PUNCT
gujaf-420	371	10	(	(	PUNCT
gujaf-420	371	11	2021	2021	NUM
gujaf-420	371	12	)	)	PUNCT
gujaf-420	371	13	.	.	PUNCT
gujaf-420	372	1	corporate	corporate	ADJ
gujaf-420	372	2	characteristics	characteristic	NOUN
gujaf-420	372	3	and	and	CCONJ
gujaf-420	372	4	environmental	environmental	ADJ
gujaf-420	372	5	disclosure	disclosure	NOUN
gujaf-420	372	6	quality	quality	NOUN
gujaf-420	372	7	in	in	ADP
gujaf-420	372	8	listed	list	VERB
gujaf-420	372	9	oil	oil	NOUN
gujaf-420	372	10	and	and	CCONJ
gujaf-420	372	11	gas	gas	NOUN
gujaf-420	372	12	companies	company	NOUN
gujaf-420	372	13	in	in	ADP
gujaf-420	372	14	nigeria	nigeria	PROPN
gujaf-420	372	15	.	.	PUNCT
gujaf-420	373	1	iosr	iosr	PROPN
gujaf-420	373	2	journal	journal	PROPN
gujaf-420	373	3	of	of	ADP
gujaf-420	373	4	business	business	NOUN
gujaf-420	373	5	and	and	CCONJ
gujaf-420	373	6	management	management	NOUN
gujaf-420	373	7	(	(	PUNCT
gujaf-420	373	8	iosrjbm	iosrjbm	PROPN
gujaf-420	373	9	)	)	PUNCT
gujaf-420	373	10	,	,	PUNCT
gujaf-420	373	11	23(11	23(11	NUM
gujaf-420	373	12	)	)	PUNCT
gujaf-420	373	13	,	,	PUNCT
gujaf-420	373	14	16	16	NUM
gujaf-420	373	15	-	-	SYM
gujaf-420	373	16	28	28	NUM
gujaf-420	373	17	.	.	PUNCT
gujaf-420	374	1	fernandes	fernandes	PROPN
gujaf-420	374	2	,	,	PUNCT
gujaf-420	374	3	s.	s.	PROPN
gujaf-420	374	4	m.	m.	PROPN
gujaf-420	374	5	,	,	PUNCT
gujaf-420	374	6	bornia	bornia	NOUN
gujaf-420	374	7	,	,	PUNCT
gujaf-420	374	8	a.	a.	PROPN
gujaf-420	374	9	c.	c.	PROPN
gujaf-420	374	10	,	,	PUNCT
gujaf-420	374	11	&	&	CCONJ
gujaf-420	374	12	nakamura	nakamura	PROPN
gujaf-420	374	13	,	,	PUNCT
gujaf-420	374	14	l.	l.	PROPN
gujaf-420	374	15	r.	r.	PROPN
gujaf-420	374	16	(	(	PUNCT
gujaf-420	374	17	2019	2019	NUM
gujaf-420	374	18	)	)	PUNCT
gujaf-420	374	19	.	.	PUNCT
gujaf-420	375	1	the	the	DET
gujaf-420	375	2	influence	influence	NOUN
gujaf-420	375	3	of	of	ADP
gujaf-420	375	4	boards	board	NOUN
gujaf-420	375	5	of	of	ADP
gujaf-420	375	6	directors	director	NOUN
gujaf-420	375	7	on	on	ADP
gujaf-420	375	8	environmental	environmental	ADJ
gujaf-420	375	9	disclosure	disclosure	NOUN
gujaf-420	375	10	.	.	PUNCT
gujaf-420	376	1	management	management	NOUN
gujaf-420	376	2	decision	decision	NOUN
gujaf-420	376	3	,	,	PUNCT
gujaf-420	376	4	57	57	NUM
gujaf-420	376	5	(	(	PUNCT
gujaf-420	376	6	9	9	NUM
gujaf-420	376	7	)	)	PUNCT
gujaf-420	376	8	,	,	PUNCT
gujaf-420	376	9	2358	2358	NUM
gujaf-420	376	10	-	-	SYM
gujaf-420	376	11	2382	2382	NUM
gujaf-420	376	12	.	.	PUNCT
gujaf-420	377	1	galbreath	galbreath	PROPN
gujaf-420	377	2	,	,	PUNCT
gujaf-420	377	3	j.	j.	PROPN
gujaf-420	377	4	(	(	PUNCT
gujaf-420	377	5	2016	2016	NUM
gujaf-420	377	6	)	)	PUNCT
gujaf-420	377	7	.	.	PUNCT
gujaf-420	378	1	when	when	SCONJ
gujaf-420	378	2	do	do	AUX
gujaf-420	378	3	board	board	NOUN
gujaf-420	378	4	and	and	CCONJ
gujaf-420	378	5	management	management	NOUN
gujaf-420	378	6	resources	resource	NOUN
gujaf-420	378	7	complement	complement	VERB
gujaf-420	378	8	each	each	DET
gujaf-420	378	9	other	other	ADJ
gujaf-420	378	10	?	?	PUNCT
gujaf-420	379	1	a	a	DET
gujaf-420	379	2	study	study	NOUN
gujaf-420	379	3	of	of	ADP
gujaf-420	379	4	effects	effect	NOUN
gujaf-420	379	5	on	on	ADP
gujaf-420	379	6	corporate	corporate	ADJ
gujaf-420	379	7	social	social	ADJ
gujaf-420	379	8	responsibility	responsibility	NOUN
gujaf-420	379	9	.	.	PUNCT
gujaf-420	380	1	journal	journal	PROPN
gujaf-420	380	2	of	of	ADP
gujaf-420	380	3	business	business	NOUN
gujaf-420	380	4	ethics	ethic	NOUN
gujaf-420	380	5	,	,	PUNCT
gujaf-420	380	6	136(2	136(2	NUM
gujaf-420	380	7	)	)	PUNCT
gujaf-420	380	8	,	,	PUNCT
gujaf-420	380	9	281–292	281–292	NUM
gujaf-420	380	10	.	.	PUNCT
gujaf-420	381	1	gardazi	gardazi	ADJ
gujaf-420	381	2	,	,	PUNCT
gujaf-420	381	3	s.s.n	s.s.n	NOUN
gujaf-420	381	4	.	.	PROPN
gujaf-420	381	5	,	,	PUNCT
gujaf-420	381	6	hassan	hassan	PROPN
gujaf-420	381	7	,	,	PUNCT
gujaf-420	381	8	a.f.s	a.f.s	NOUN
gujaf-420	381	9	.	.	PUNCT
gujaf-420	381	10	,johari	,johari	PROPN
gujaf-420	381	11	,	,	PUNCT
gujaf-420	381	12	j.b.(2020	j.b.(2020	PROPN
gujaf-420	381	13	)	)	PUNCT
gujaf-420	381	14	.	.	PUNCT
gujaf-420	382	1	board	board	NOUN
gujaf-420	382	2	of	of	ADP
gujaf-420	382	3	directors	director	NOUN
gujaf-420	382	4	attributes	attribute	VERB
gujaf-420	382	5	and	and	CCONJ
gujaf-420	382	6	sustainability	sustainability	NOUN
gujaf-420	382	7	performance	performance	NOUN
gujaf-420	382	8	in	in	ADP
gujaf-420	382	9	the	the	DET
gujaf-420	382	10	energy	energy	NOUN
gujaf-420	382	11	industry	industry	NOUN
gujaf-420	382	12	.	.	PUNCT
gujaf-420	383	1	journal	journal	PROPN
gujaf-420	383	2	of	of	ADP
gujaf-420	383	3	asian	asian	ADJ
gujaf-420	383	4	finance	finance	NOUN
gujaf-420	383	5	,	,	PUNCT
gujaf-420	383	6	economics	economic	NOUN
gujaf-420	383	7	and	and	CCONJ
gujaf-420	383	8	business	business	NOUN
gujaf-420	383	9	,	,	PUNCT
gujaf-420	383	10	7	7	NUM
gujaf-420	383	11	(	(	PUNCT
gujaf-420	383	12	12	12	NUM
gujaf-420	383	13	)	)	PUNCT
gujaf-420	383	14	,	,	PUNCT
gujaf-420	383	15	317–328	317–328	NUM
gujaf-420	383	16	.	.	PUNCT
gujaf-420	384	1	gerged	gerge	VERB
gujaf-420	384	2	,	,	PUNCT
gujaf-420	384	3	a.	a.	NOUN
gujaf-420	384	4	m.	m.	NOUN
gujaf-420	384	5	(	(	PUNCT
gujaf-420	384	6	2021	2021	NUM
gujaf-420	384	7	)	)	PUNCT
gujaf-420	384	8	.	.	PUNCT
gujaf-420	385	1	factors	factor	NOUN
gujaf-420	385	2	affecting	affect	VERB
gujaf-420	385	3	corporate	corporate	ADJ
gujaf-420	385	4	environmental	environmental	ADJ
gujaf-420	385	5	disclosure	disclosure	NOUN
gujaf-420	385	6	in	in	ADP
gujaf-420	385	7	emerging	emerge	VERB
gujaf-420	385	8	markets	market	NOUN
gujaf-420	385	9	:	:	PUNCT
gujaf-420	385	10	the	the	DET
gujaf-420	385	11	role	role	NOUN
gujaf-420	385	12	of	of	ADP
gujaf-420	385	13	corporate	corporate	ADJ
gujaf-420	385	14	governance	governance	NOUN
gujaf-420	385	15	structures	structure	NOUN
gujaf-420	385	16	.	.	PUNCT
gujaf-420	386	1	business	business	NOUN
gujaf-420	386	2	strategy	strategy	NOUN
gujaf-420	386	3	and	and	CCONJ
gujaf-420	386	4	the	the	DET
gujaf-420	386	5	environment	environment	NOUN
gujaf-420	386	6	,	,	PUNCT
gujaf-420	386	7	30(1	30(1	NUM
gujaf-420	386	8	)	)	PUNCT
gujaf-420	386	9	,	,	PUNCT
gujaf-420	386	10	609	609	NUM
gujaf-420	386	11	-	-	SYM
gujaf-420	386	12	629	629	NUM
gujaf-420	386	13	.	.	PUNCT
gujaf-420	387	1	ghassan	ghassan	PROPN
gujaf-420	387	2	,	,	PUNCT
gujaf-420	387	3	i.	i.	PROPN
gujaf-420	387	4	a.	a.	PROPN
gujaf-420	387	5	,	,	PUNCT
gujaf-420	387	6	oweidat	oweidat	NOUN
gujaf-420	387	7	,	,	PUNCT
gujaf-420	387	8	a.	a.	NOUN
gujaf-420	387	9	i.	i.	PROPN
gujaf-420	387	10	,	,	PUNCT
gujaf-420	387	11	&	&	CCONJ
gujaf-420	387	12	saleh	saleh	PROPN
gujaf-420	387	13	,	,	PUNCT
gujaf-420	387	14	n.	n.	PROPN
gujaf-420	387	15	m.	m.	NOUN
gujaf-420	387	16	(	(	PUNCT
gujaf-420	387	17	2020	2020	NUM
gujaf-420	387	18	)	)	PUNCT
gujaf-420	387	19	.	.	PUNCT
gujaf-420	388	1	audit	audit	PROPN
gujaf-420	388	2	committee	committee	PROPN
gujaf-420	388	3	versus	versus	ADP
gujaf-420	388	4	other	other	ADJ
gujaf-420	388	5	governance	governance	NOUN
gujaf-420	388	6	mechanisms	mechanism	NOUN
gujaf-420	388	7	and	and	CCONJ
gujaf-420	388	8	the	the	DET
gujaf-420	388	9	effect	effect	NOUN
gujaf-420	388	10	of	of	ADP
gujaf-420	388	11	investment	investment	NOUN
gujaf-420	388	12	opportunities	opportunity	NOUN
gujaf-420	388	13	:	:	PUNCT
gujaf-420	388	14	evidence	evidence	NOUN
gujaf-420	388	15	from	from	ADP
gujaf-420	388	16	palestine	palestine	PROPN
gujaf-420	388	17	,	,	PUNCT
gujaf-420	388	18	corporate	corporate	ADJ
gujaf-420	388	19	governance	governance	NOUN
gujaf-420	388	20	,	,	PUNCT
gujaf-420	388	21	20	20	NUM
gujaf-420	388	22	(	(	PUNCT
gujaf-420	388	23	3	3	NUM
gujaf-420	388	24	)	)	PUNCT
gujaf-420	388	25	,	,	PUNCT
gujaf-420	388	26	527	527	NUM
gujaf-420	388	27	-	-	SYM
gujaf-420	388	28	544	544	NUM
gujaf-420	388	29	.	.	PUNCT
gujaf-420	389	1	gold	gold	NOUN
gujaf-420	389	2	,	,	PUNCT
gujaf-420	389	3	n.	n.	PROPN
gujaf-420	389	4	o.	o.	PROPN
gujaf-420	389	5	,	,	PUNCT
gujaf-420	389	6	aifuwa	aifuwa	PROPN
gujaf-420	389	7	,	,	PUNCT
gujaf-420	389	8	h.	h.	PROPN
gujaf-420	389	9	o.	o.	PROPN
gujaf-420	389	10	,	,	PUNCT
gujaf-420	389	11	usman	usman	PROPN
gujaf-420	389	12	,	,	PUNCT
gujaf-420	389	13	m.	m.	PROPN
gujaf-420	389	14	k.	k.	PROPN
gujaf-420	389	15	,	,	PUNCT
gujaf-420	389	16	subair	subair	NOUN
gujaf-420	389	17	,	,	PUNCT
gujaf-420	389	18	m.	m.	NOUN
gujaf-420	389	19	i.	i.	PROPN
gujaf-420	389	20	,	,	PUNCT
gujaf-420	389	21	osazevbaru	osazevbaru	PROPN
gujaf-420	389	22	,	,	PUNCT
gujaf-420	389	23	a.	a.	NOUN
gujaf-420	389	24	,	,	PUNCT
gujaf-420	389	25	&	&	CCONJ
gujaf-420	389	26	oloyede	oloyede	PROPN
gujaf-420	389	27	,	,	PUNCT
gujaf-420	389	28	b.	b.	PROPN
gujaf-420	389	29	m.	m.	NOUN
gujaf-420	389	30	(	(	PUNCT
gujaf-420	389	31	2021	2021	NUM
gujaf-420	389	32	)	)	PUNCT
gujaf-420	389	33	.	.	PUNCT
gujaf-420	390	1	board	board	NOUN
gujaf-420	390	2	members	members	PROPN
gujaf-420	390	3	education	education	NOUN
gujaf-420	390	4	diversity	diversity	NOUN
gujaf-420	390	5	and	and	CCONJ
gujaf-420	390	6	sustainability	sustainability	NOUN
gujaf-420	390	7	reporting	reporting	NOUN
gujaf-420	390	8	.	.	PUNCT
gujaf-420	391	1	annals	annal	NOUN
gujaf-420	391	2	of	of	ADP
gujaf-420	391	3	spiru	spiru	PROPN
gujaf-420	391	4	haret	haret	PROPN
gujaf-420	391	5	university	university	PROPN
gujaf-420	391	6	.	.	PUNCT
gujaf-420	392	1	economic	economic	ADJ
gujaf-420	392	2	series	series	NOUN
gujaf-420	392	3	,	,	PUNCT
gujaf-420	392	4	21(1	21(1	NUM
gujaf-420	392	5	)	)	PUNCT
gujaf-420	392	6	,	,	PUNCT
gujaf-420	392	7	109	109	NUM
gujaf-420	392	8	-	-	SYM
gujaf-420	392	9	129	129	NUM
gujaf-420	392	10	.	.	PUNCT
gujaf-420	393	1	hafsi	hafsi	PROPN
gujaf-420	393	2	,	,	PUNCT
gujaf-420	393	3	t.	t.	PROPN
gujaf-420	393	4	,	,	PUNCT
gujaf-420	393	5	&	&	CCONJ
gujaf-420	393	6	turgut	turgut	PROPN
gujaf-420	393	7	,	,	PUNCT
gujaf-420	393	8	g.	g.	PROPN
gujaf-420	393	9	(	(	PUNCT
gujaf-420	393	10	2013	2013	NUM
gujaf-420	393	11	)	)	PUNCT
gujaf-420	393	12	.	.	PUNCT
gujaf-420	394	1	boardroom	boardroom	NOUN
gujaf-420	394	2	diversity	diversity	NOUN
gujaf-420	394	3	and	and	CCONJ
gujaf-420	394	4	its	its	PRON
gujaf-420	394	5	effect	effect	NOUN
gujaf-420	394	6	on	on	ADP
gujaf-420	394	7	social	social	ADJ
gujaf-420	394	8	performance	performance	NOUN
gujaf-420	394	9	:	:	PUNCT
gujaf-420	394	10	conceptualization	conceptualization	NOUN
gujaf-420	394	11	and	and	CCONJ
gujaf-420	394	12	empirical	empirical	ADJ
gujaf-420	394	13	evidence	evidence	NOUN
gujaf-420	394	14	.	.	PUNCT
gujaf-420	395	1	journal	journal	NOUN
gujaf-420	395	2	of	of	ADP
gujaf-420	395	3	business	business	NOUN
gujaf-420	395	4	ethics	ethic	NOUN
gujaf-420	395	5	,	,	PUNCT
gujaf-420	395	6	112(3	112(3	NUM
gujaf-420	395	7	)	)	PUNCT
gujaf-420	395	8	,	,	PUNCT
gujaf-420	395	9	463	463	NUM
gujaf-420	395	10	-	-	SYM
gujaf-420	395	11	479	479	NUM
gujaf-420	395	12	.	.	PUNCT
gujaf-420	396	1	hamidah	hamidah	PROPN
gujaf-420	396	2	,	,	PUNCT
gujaf-420	396	3	a.a	a.a	PROPN
gujaf-420	396	4	.	.	PROPN
gujaf-420	396	5	(	(	PUNCT
gujaf-420	396	6	2020).the	2020).the	DET
gujaf-420	396	7	influence	influence	NOUN
gujaf-420	396	8	of	of	ADP
gujaf-420	396	9	corporate	corporate	ADJ
gujaf-420	396	10	governance	governance	NOUN
gujaf-420	396	11	on	on	ADP
gujaf-420	396	12	sustainability	sustainability	NOUN
gujaf-420	396	13	report	report	NOUN
gujaf-420	396	14	management	management	NOUN
gujaf-420	396	15	:	:	PUNCT
gujaf-420	396	16	the	the	DET
gujaf-420	396	17	moderating	moderate	VERB
gujaf-420	396	18	role	role	NOUN
gujaf-420	396	19	of	of	ADP
gujaf-420	396	20	audit	audit	NOUN
gujaf-420	396	21	committee	committee	NOUN
gujaf-420	396	22	.	.	PUNCT
gujaf-420	397	1	polish	polish	PROPN
gujaf-420	397	2	journal	journal	PROPN
gujaf-420	397	3	of	of	ADP
gujaf-420	397	4	management	management	NOUN
gujaf-420	397	5	studies,21(1),146	studies,21(1),146	X
gujaf-420	397	6	-	-	X
gujaf-420	397	7	157	157	NUM
gujaf-420	397	8	.	.	PUNCT
gujaf-420	398	1	haruna	haruna	PROPN
gujaf-420	398	2	,	,	PUNCT
gujaf-420	398	3	m.m.(2024	m.m.(2024	NUM
gujaf-420	398	4	)	)	PUNCT
gujaf-420	398	5	.	.	PUNCT
gujaf-420	399	1	do	do	AUX
gujaf-420	399	2	audit	audit	NOUN
gujaf-420	399	3	committee	committee	NOUN
gujaf-420	399	4	and	and	CCONJ
gujaf-420	399	5	board	board	NOUN
gujaf-420	399	6	attributes	attribute	VERB
gujaf-420	399	7	influence	influence	NOUN
gujaf-420	399	8	environmental	environmental	ADJ
gujaf-420	399	9	disclosure	disclosure	NOUN
gujaf-420	399	10	:	:	PUNCT
gujaf-420	399	11	an	an	DET
gujaf-420	399	12	empirical	empirical	ADJ
gujaf-420	399	13	investigation	investigation	NOUN
gujaf-420	399	14	of	of	ADP
gujaf-420	399	15	listed	list	VERB
gujaf-420	399	16	firms	firm	NOUN
gujaf-420	399	17	in	in	ADP
gujaf-420	399	18	nigeria.gusau	nigeria.gusau	PROPN
gujaf-420	399	19	journal	journal	NOUN
gujaf-420	399	20	of	of	ADP
gujaf-420	399	21	accounting	accounting	NOUN
gujaf-420	399	22	and	and	CCONJ
gujaf-420	399	23	finance,5(2	finance,5(2	NOUN
gujaf-420	399	24	)	)	PUNCT
gujaf-420	399	25	,	,	PUNCT
gujaf-420	399	26	235	235	NUM
gujaf-420	399	27	-	-	SYM
gujaf-420	399	28	248	248	NUM
gujaf-420	399	29	.	.	PUNCT
gujaf-420	400	1	hoang	hoang	PROPN
gujaf-420	400	2	,	,	PUNCT
gujaf-420	400	3	t.	t.	PROPN
gujaf-420	400	4	c.	c.	PROPN
gujaf-420	400	5	,	,	PUNCT
gujaf-420	400	6	abeysekera	abeysekera	NOUN
gujaf-420	400	7	,	,	PUNCT
gujaf-420	400	8	i.	i.	PROPN
gujaf-420	400	9	,	,	PUNCT
gujaf-420	400	10	&	&	CCONJ
gujaf-420	400	11	ma	ma	PROPN
gujaf-420	400	12	,	,	PUNCT
gujaf-420	400	13	s.	s.	PROPN
gujaf-420	400	14	(	(	PUNCT
gujaf-420	400	15	2018	2018	NUM
gujaf-420	400	16	)	)	PUNCT
gujaf-420	400	17	.	.	PUNCT
gujaf-420	401	1	board	board	NOUN
gujaf-420	401	2	diversity	diversity	NOUN
gujaf-420	401	3	and	and	CCONJ
gujaf-420	401	4	corporate	corporate	ADJ
gujaf-420	401	5	social	social	ADJ
gujaf-420	401	6	disclosure	disclosure	NOUN
gujaf-420	401	7	:	:	PUNCT
gujaf-420	401	8	evidence	evidence	NOUN
gujaf-420	401	9	from	from	ADP
gujaf-420	401	10	vietnam	vietnam	PROPN
gujaf-420	401	11	.	.	PUNCT
gujaf-420	401	12	journal	journal	PROPN
gujaf-420	401	13	of	of	ADP
gujaf-420	401	14	business	business	NOUN
gujaf-420	401	15	ethics	ethic	NOUN
gujaf-420	401	16	,	,	PUNCT
gujaf-420	401	17	151(3	151(3	NUM
gujaf-420	401	18	)	)	PUNCT
gujaf-420	401	19	,	,	PUNCT
gujaf-420	401	20	833–852	833–852	NUM
gujaf-420	401	21	.	.	PUNCT
gujaf-420	401	22	hoang	hoang	PROPN
gujaf-420	401	23	,	,	PUNCT
gujaf-420	401	24	t.	t.	PROPN
gujaf-420	401	25	cam	cam	PROPN
gujaf-420	401	26	.	.	PUNCT
gujaf-420	401	27	,	,	PUNCT
gujaf-420	401	28	abeysekera	abeysekera	NOUN
gujaf-420	401	29	,	,	PUNCT
gujaf-420	401	30	i.	i.	PROPN
gujaf-420	401	31	&	&	CCONJ
gujaf-420	401	32	ma	ma	PROPN
gujaf-420	401	33	,	,	PUNCT
gujaf-420	401	34	s.	s.	PROPN
gujaf-420	401	35	(	(	PUNCT
gujaf-420	401	36	2016	2016	NUM
gujaf-420	401	37	)	)	PUNCT
gujaf-420	401	38	.	.	PUNCT
gujaf-420	402	1	board	board	NOUN
gujaf-420	402	2	diversity	diversity	NOUN
gujaf-420	402	3	and	and	CCONJ
gujaf-420	402	4	corporate	corporate	ADJ
gujaf-420	402	5	social	social	ADJ
gujaf-420	402	6	disclosure	disclosure	NOUN
gujaf-420	402	7	:	:	PUNCT
gujaf-420	402	8	evidence	evidence	NOUN
gujaf-420	402	9	from	from	ADP
gujaf-420	402	10	vietnam	vietnam	PROPN
gujaf-420	402	11	.	.	PUNCT
gujaf-420	402	12	journal	journal	PROPN
gujaf-420	402	13	of	of	ADP
gujaf-420	402	14	business	business	NOUN
gujaf-420	402	15	ethics	ethic	NOUN
gujaf-420	402	16	,	,	PUNCT
gujaf-420	402	17	27(2	27(2	NUM
gujaf-420	402	18	)	)	PUNCT
gujaf-420	402	19	,	,	PUNCT
gujaf-420	402	20	1	1	NUM
gujaf-420	402	21	-	-	SYM
gujaf-420	402	22	20	20	NUM
gujaf-420	402	23	.	.	PUNCT
gujaf-420	403	1	hoechle	hoechle	PROPN
gujaf-420	403	2	,	,	PUNCT
gujaf-420	403	3	d.	d.	PROPN
gujaf-420	403	4	(	(	PUNCT
gujaf-420	403	5	2007	2007	NUM
gujaf-420	403	6	)	)	PUNCT
gujaf-420	403	7	.	.	PUNCT
gujaf-420	404	1	robust	robust	ADJ
gujaf-420	404	2	standard	standard	ADJ
gujaf-420	404	3	errors	error	NOUN
gujaf-420	404	4	for	for	ADP
gujaf-420	404	5	panel	panel	NOUN
gujaf-420	404	6	regressions	regression	NOUN
gujaf-420	404	7	with	with	ADP
gujaf-420	404	8	cross	cross	ADJ
gujaf-420	404	9	-	-	ADJ
gujaf-420	404	10	sectional	sectional	ADJ
gujaf-420	404	11	dependence	dependence	NOUN
gujaf-420	404	12	,	,	PUNCT
gujaf-420	404	13	the	the	DET
gujaf-420	404	14	stata	stata	NOUN
gujaf-420	404	15	journal	journal	NOUN
gujaf-420	404	16	,	,	PUNCT
gujaf-420	404	17	7(3	7(3	NUM
gujaf-420	404	18	)	)	PUNCT
gujaf-420	404	19	,	,	PUNCT
gujaf-420	404	20	281	281	NUM
gujaf-420	404	21	-	-	SYM
gujaf-420	404	22	312	312	NUM
gujaf-420	404	23	.	.	PUNCT
gujaf-420	405	1	gusau	gusau	PROPN
gujaf-420	405	2	journal	journal	PROPN
gujaf-420	405	3	of	of	ADP
gujaf-420	405	4	accounting	accounting	NOUN
gujaf-420	405	5	and	and	CCONJ
gujaf-420	405	6	finance	finance	NOUN
gujaf-420	405	7	,	,	PUNCT
gujaf-420	405	8	vol.6	vol.6	PROPN
gujaf-420	405	9	,	,	PUNCT
gujaf-420	405	10	issue	issue	NOUN
gujaf-420	405	11	2	2	NUM
gujaf-420	405	12	,	,	PUNCT
gujaf-420	405	13	april	april	PROPN
gujaf-420	405	14	,	,	PUNCT
gujaf-420	405	15	2025	2025	NUM
gujaf-420	405	16	139	139	NUM
gujaf-420	405	17	international	international	ADJ
gujaf-420	405	18	organisation	organisation	NOUN
gujaf-420	405	19	for	for	ADP
gujaf-420	405	20	standardization(2002	standardization(2002	NOUN
gujaf-420	405	21	)	)	PUNCT
gujaf-420	405	22	.	.	PUNCT
gujaf-420	406	1	iso	iso	PROPN
gujaf-420	406	2	14031	14031	NUM
gujaf-420	406	3	,	,	PUNCT
gujaf-420	406	4	environmental	environmental	ADJ
gujaf-420	406	5	performance	performance	NOUN
gujaf-420	406	6	evaluation	evaluation	NOUN
gujaf-420	406	7	.	.	PUNCT
gujaf-420	407	1	retrieved	retrieve	VERB
gujaf-420	407	2	from	from	ADP
gujaf-420	407	3	http://www.altech-roup.com/ftp/epearticle.pdf	http://www.altech-roup.com/ftp/epearticle.pdf	NOUN
gujaf-420	407	4	.	.	PUNCT
gujaf-420	408	1	innocent	innocent	ADJ
gujaf-420	408	2	,	,	PUNCT
gujaf-420	408	3	o.	o.	PROPN
gujaf-420	408	4	c.	c.	PROPN
gujaf-420	408	5	,	,	PUNCT
gujaf-420	408	6	&	&	CCONJ
gujaf-420	408	7	okafor	okafor	PROPN
gujaf-420	408	8	,	,	PUNCT
gujaf-420	408	9	g.	g.	PROPN
gujaf-420	408	10	t.	t.	PROPN
gujaf-420	408	11	(	(	PUNCT
gujaf-420	408	12	2018	2018	NUM
gujaf-420	408	13	)	)	PUNCT
gujaf-420	408	14	.	.	PUNCT
gujaf-420	409	1	firm	firm	ADJ
gujaf-420	409	2	attributes	attribute	NOUN
gujaf-420	409	3	and	and	CCONJ
gujaf-420	409	4	corporate	corporate	ADJ
gujaf-420	409	5	environmental	environmental	ADJ
gujaf-420	409	6	performance	performance	NOUN
gujaf-420	409	7	:	:	PUNCT
gujaf-420	409	8	evidence	evidence	NOUN
gujaf-420	409	9	from	from	ADP
gujaf-420	409	10	quoted	quote	VERB
gujaf-420	409	11	industrial	industrial	ADJ
gujaf-420	409	12	firms	firm	NOUN
gujaf-420	409	13	on	on	ADP
gujaf-420	409	14	nigerian	nigerian	ADJ
gujaf-420	409	15	stock	stock	NOUN
gujaf-420	409	16	exchange	exchange	PROPN
gujaf-420	409	17	.	.	PUNCT
gujaf-420	410	1	scholars	scholar	NOUN
gujaf-420	410	2	journal	journal	PROPN
gujaf-420	410	3	of	of	ADP
gujaf-420	410	4	economics	economic	NOUN
gujaf-420	410	5	,	,	PUNCT
gujaf-420	410	6	business	business	NOUN
gujaf-420	410	7	and	and	CCONJ
gujaf-420	410	8	management	management	NOUN
gujaf-420	410	9	(	(	PUNCT
gujaf-420	410	10	sjebm	sjebm	NOUN
gujaf-420	410	11	)	)	PUNCT
gujaf-420	410	12	,	,	PUNCT
gujaf-420	410	13	2(5	2(5	NUM
gujaf-420	410	14	)	)	PUNCT
gujaf-420	410	15	,	,	PUNCT
gujaf-420	410	16	854–863	854–863	PROPN
gujaf-420	410	17	.	.	PUNCT
gujaf-420	410	18	isa	isa	PROPN
gujaf-420	410	19	,	,	PUNCT
gujaf-420	410	20	m.	m.	NOUN
gujaf-420	410	21	a.	a.	PROPN
gujaf-420	410	22	,	,	PUNCT
gujaf-420	410	23	&	&	CCONJ
gujaf-420	410	24	farouk	farouk	PROPN
gujaf-420	410	25	,	,	PUNCT
gujaf-420	410	26	m.	m.	NOUN
gujaf-420	410	27	a.	a.	NOUN
gujaf-420	410	28	(	(	PUNCT
gujaf-420	410	29	2018	2018	NUM
gujaf-420	410	30	)	)	PUNCT
gujaf-420	410	31	.	.	PUNCT
gujaf-420	411	1	the	the	DET
gujaf-420	411	2	effect	effect	NOUN
gujaf-420	411	3	of	of	ADP
gujaf-420	411	4	diversity	diversity	NOUN
gujaf-420	411	5	-	-	PUNCT
gujaf-420	411	6	in	in	ADP
gujaf-420	411	7	-	-	PUNCT
gujaf-420	411	8	board	board	NOUN
gujaf-420	411	9	,	,	PUNCT
gujaf-420	411	10	and	and	CCONJ
gujaf-420	411	11	the	the	DET
gujaf-420	411	12	audit	audit	NOUN
gujaf-420	411	13	committee	committee	NOUN
gujaf-420	411	14	composition	composition	NOUN
gujaf-420	411	15	on	on	ADP
gujaf-420	411	16	earnings	earning	NOUN
gujaf-420	411	17	management	management	NOUN
gujaf-420	411	18	for	for	ADP
gujaf-420	411	19	low	low	ADJ
gujaf-420	411	20	and	and	CCONJ
gujaf-420	411	21	high	high	ADJ
gujaf-420	411	22	leveraged	leverage	VERB
gujaf-420	411	23	banks	bank	NOUN
gujaf-420	411	24	in	in	ADP
gujaf-420	411	25	nigeria	nigeria	PROPN
gujaf-420	411	26	.	.	PUNCT
gujaf-420	412	1	journal	journal	PROPN
gujaf-420	412	2	of	of	ADP
gujaf-420	412	3	accounting	accounting	NOUN
gujaf-420	412	4	,	,	PUNCT
gujaf-420	412	5	finance	finance	NOUN
gujaf-420	412	6	,	,	PUNCT
gujaf-420	412	7	and	and	CCONJ
gujaf-420	412	8	auditing	auditing	NOUN
gujaf-420	412	9	studies,4(1	studies,4(1	NOUN
gujaf-420	412	10	)	)	PUNCT
gujaf-420	412	11	,	,	PUNCT
gujaf-420	412	12	14	14	NUM
gujaf-420	412	13	-	-	SYM
gujaf-420	412	14	39	39	NUM
gujaf-420	412	15	.	.	PUNCT
gujaf-420	413	1	ika	ika	PROPN
gujaf-420	413	2	,	,	PUNCT
gujaf-420	413	3	s.	s.	PROPN
gujaf-420	413	4	r.	r.	PROPN
gujaf-420	413	5	,	,	PUNCT
gujaf-420	413	6	nugroho	nugroho	PROPN
gujaf-420	413	7	,	,	PUNCT
gujaf-420	413	8	j.	j.	PROPN
gujaf-420	413	9	p.	p.	PROPN
gujaf-420	413	10	,	,	PUNCT
gujaf-420	413	11	achmad	achmad	NOUN
gujaf-420	413	12	,	,	PUNCT
gujaf-420	413	13	n.	n.	NOUN
gujaf-420	413	14	,	,	PUNCT
gujaf-420	413	15	&	&	CCONJ
gujaf-420	413	16	widagdo	widagdo	PROPN
gujaf-420	413	17	,	,	PUNCT
gujaf-420	413	18	a.	a.	PROPN
gujaf-420	413	19	k.	k.	PROPN
gujaf-420	413	20	(	(	PUNCT
gujaf-420	413	21	2020	2020	NUM
gujaf-420	413	22	)	)	PUNCT
gujaf-420	413	23	.	.	PUNCT
gujaf-420	414	1	the	the	DET
gujaf-420	414	2	impact	impact	NOUN
gujaf-420	414	3	of	of	ADP
gujaf-420	414	4	corporate	corporate	ADJ
gujaf-420	414	5	governance	governance	NOUN
gujaf-420	414	6	on	on	ADP
gujaf-420	414	7	environmental	environmental	ADJ
gujaf-420	414	8	reporting	reporting	NOUN
gujaf-420	414	9	:	:	PUNCT
gujaf-420	414	10	evidence	evidence	NOUN
gujaf-420	414	11	from	from	ADP
gujaf-420	414	12	the	the	DET
gujaf-420	414	13	indonesian	indonesian	ADJ
gujaf-420	414	14	manufacturing	manufacturing	NOUN
gujaf-420	414	15	industry	industry	NOUN
gujaf-420	414	16	.	.	PUNCT
gujaf-420	415	1	iop	iop	PROPN
gujaf-420	415	2	conference	conference	PROPN
gujaf-420	415	3	series	series	PROPN
gujaf-420	415	4	:	:	PUNCT
gujaf-420	415	5	earth	earth	NOUN
gujaf-420	415	6	and	and	CCONJ
gujaf-420	415	7	environmental	environmental	ADJ
gujaf-420	415	8	science	science	NOUN
gujaf-420	415	9	,	,	PUNCT
gujaf-420	415	10	739	739	NUM
gujaf-420	415	11	(	(	PUNCT
gujaf-420	415	12	2021	2021	NUM
gujaf-420	415	13	)	)	PUNCT
gujaf-420	415	14	,	,	PUNCT
gujaf-420	415	15	1	1	NUM
gujaf-420	415	16	-	-	SYM
gujaf-420	415	17	8	8	NUM
gujaf-420	415	18	.	.	PUNCT
gujaf-420	416	1	iyafekhe	iyafekhe	ADJ
gujaf-420	416	2	,	,	PUNCT
gujaf-420	416	3	c.	c.	NOUN
gujaf-420	416	4	,	,	PUNCT
gujaf-420	416	5	imagbe	imagbe	NOUN
gujaf-420	416	6	,	,	PUNCT
gujaf-420	416	7	v.u	v.u	PROPN
gujaf-420	416	8	.	.	PROPN
gujaf-420	416	9	,	,	PUNCT
gujaf-420	416	10	&	&	CCONJ
gujaf-420	416	11	odu	odu	PROPN
gujaf-420	416	12	,	,	PUNCT
gujaf-420	416	13	v.	v.	CCONJ
gujaf-420	416	14	c.	c.	PROPN
gujaf-420	416	15	(	(	PUNCT
gujaf-420	416	16	2020	2020	NUM
gujaf-420	416	17	)	)	PUNCT
gujaf-420	416	18	.	.	PUNCT
gujaf-420	417	1	board	board	NOUN
gujaf-420	417	2	education	education	NOUN
gujaf-420	417	3	diversity	diversity	NOUN
gujaf-420	417	4	and	and	CCONJ
gujaf-420	417	5	sustainability	sustainability	NOUN
gujaf-420	417	6	reporting	reporting	NOUN
gujaf-420	417	7	of	of	ADP
gujaf-420	417	8	listed	list	VERB
gujaf-420	417	9	deposit	deposit	NOUN
gujaf-420	417	10	money	money	NOUN
gujaf-420	417	11	banks	bank	NOUN
gujaf-420	417	12	in	in	ADP
gujaf-420	417	13	nigeria	nigeria	PROPN
gujaf-420	417	14	.	.	PUNCT
gujaf-420	418	1	management	management	NOUN
gujaf-420	418	2	sciences	sciences	PROPN
gujaf-420	418	3	review	review	PROPN
gujaf-420	418	4	,	,	PUNCT
gujaf-420	418	5	journal	journal	NOUN
gujaf-420	418	6	of	of	ADP
gujaf-420	418	7	the	the	DET
gujaf-420	418	8	faculty	faculty	NOUN
gujaf-420	418	9	of	of	ADP
gujaf-420	418	10	management	management	NOUN
gujaf-420	418	11	sciences	sciences	PROPN
gujaf-420	418	12	,	,	PUNCT
gujaf-420	418	13	university	university	NOUN
gujaf-420	418	14	of	of	ADP
gujaf-420	418	15	benin	benin	PROPN
gujaf-420	418	16	,	,	PUNCT
gujaf-420	418	17	11(1	11(1	NUM
gujaf-420	418	18	)	)	PUNCT
gujaf-420	418	19	,	,	PUNCT
gujaf-420	418	20	202	202	NUM
gujaf-420	418	21	-	-	SYM
gujaf-420	418	22	229	229	NUM
gujaf-420	418	23	.	.	PUNCT
gujaf-420	419	1	jansson	jansson	PROPN
gujaf-420	419	2	,	,	PUNCT
gujaf-420	419	3	j.	j.	PROPN
gujaf-420	419	4	,	,	PUNCT
gujaf-420	419	5	marell	marell	PROPN
gujaf-420	419	6	,	,	PUNCT
gujaf-420	419	7	a.	a.	NOUN
gujaf-420	419	8	,	,	PUNCT
gujaf-420	419	9	&	&	CCONJ
gujaf-420	419	10	nordlund	nordlund	PROPN
gujaf-420	419	11	,	,	PUNCT
gujaf-420	419	12	a.	a.	NOUN
gujaf-420	419	13	(	(	PUNCT
gujaf-420	419	14	2010	2010	NUM
gujaf-420	419	15	)	)	PUNCT
gujaf-420	419	16	.	.	PUNCT
gujaf-420	420	1	green	green	ADJ
gujaf-420	420	2	consumer	consumer	NOUN
gujaf-420	420	3	behavior	behavior	NOUN
gujaf-420	420	4	:	:	PUNCT
gujaf-420	420	5	determinants	determinant	NOUN
gujaf-420	420	6	of	of	ADP
gujaf-420	420	7	curtailment	curtailment	ADJ
gujaf-420	420	8	and	and	CCONJ
gujaf-420	420	9	eco	eco	NOUN
gujaf-420	420	10	-	-	PUNCT
gujaf-420	420	11	innovation	innovation	NOUN
gujaf-420	420	12	adoption	adoption	NOUN
gujaf-420	420	13	.	.	PUNCT
gujaf-420	421	1	journal	journal	NOUN
gujaf-420	421	2	of	of	ADP
gujaf-420	421	3	consumer	consumer	NOUN
gujaf-420	421	4	marketing	marketing	NOUN
gujaf-420	421	5	,	,	PUNCT
gujaf-420	421	6	27(4	27(4	PROPN
gujaf-420	421	7	)	)	PUNCT
gujaf-420	421	8	,	,	PUNCT
gujaf-420	421	9	358370	358370	NUM
gujaf-420	421	10	.	.	PUNCT
gujaf-420	422	1	jonson	jonson	PROPN
gujaf-420	422	2	,	,	PUNCT
gujaf-420	422	3	e.	e.	PROPN
gujaf-420	422	4	p.	p.	PROPN
gujaf-420	422	5	,	,	PUNCT
gujaf-420	422	6	mcguire	mcguire	PROPN
gujaf-420	422	7	,	,	PUNCT
gujaf-420	422	8	l.	l.	PROPN
gujaf-420	422	9	,	,	PUNCT
gujaf-420	422	10	rasel	rasel	PROPN
gujaf-420	422	11	,	,	PUNCT
gujaf-420	422	12	s.	s.	PROPN
gujaf-420	422	13	,	,	PUNCT
gujaf-420	422	14	&	&	CCONJ
gujaf-420	422	15	cooper	cooper	PROPN
gujaf-420	422	16	,	,	PUNCT
gujaf-420	422	17	b.	b.	PROPN
gujaf-420	422	18	(	(	PUNCT
gujaf-420	422	19	2020	2020	NUM
gujaf-420	422	20	)	)	PUNCT
gujaf-420	422	21	.	.	PUNCT
gujaf-420	423	1	older	old	ADJ
gujaf-420	423	2	boards	board	NOUN
gujaf-420	423	3	are	be	AUX
gujaf-420	423	4	better	well	ADJ
gujaf-420	423	5	boards	board	NOUN
gujaf-420	423	6	,	,	PUNCT
gujaf-420	423	7	so	so	ADV
gujaf-420	423	8	beware	beware	VERB
gujaf-420	423	9	of	of	ADP
gujaf-420	423	10	diversity	diversity	NOUN
gujaf-420	423	11	targets	target	NOUN
gujaf-420	423	12	.	.	PUNCT
gujaf-420	424	1	journal	journal	NOUN
gujaf-420	424	2	of	of	ADP
gujaf-420	424	3	management	management	NOUN
gujaf-420	424	4	&	&	CCONJ
gujaf-420	424	5	organization	organization	PROPN
gujaf-420	424	6	,	,	PUNCT
gujaf-420	424	7	26(1	26(1	NUM
gujaf-420	424	8	)	)	PUNCT
gujaf-420	424	9	,	,	PUNCT
gujaf-420	424	10	15	15	NUM
gujaf-420	424	11	-	-	SYM
gujaf-420	424	12	28	28	NUM
gujaf-420	424	13	.	.	PUNCT
gujaf-420	425	1	kanadlı	kanadlı	PROPN
gujaf-420	425	2	,	,	PUNCT
gujaf-420	425	3	s.	s.	PROPN
gujaf-420	425	4	b.	b.	PROPN
gujaf-420	425	5	,	,	PUNCT
gujaf-420	425	6	torchia	torchia	PROPN
gujaf-420	425	7	,	,	PUNCT
gujaf-420	425	8	m.	m.	NOUN
gujaf-420	425	9	,	,	PUNCT
gujaf-420	425	10	gabaldon	gabaldon	PROPN
gujaf-420	425	11	,	,	PUNCT
gujaf-420	425	12	p.	p.	PROPN
gujaf-420	425	13	,	,	PUNCT
gujaf-420	425	14	&	&	CCONJ
gujaf-420	425	15	seierstad	seierstad	PROPN
gujaf-420	425	16	,	,	PUNCT
gujaf-420	425	17	c.	c.	PROPN
gujaf-420	425	18	(	(	PUNCT
gujaf-420	425	19	2022	2022	NUM
gujaf-420	425	20	)	)	PUNCT
gujaf-420	425	21	.	.	PUNCT
gujaf-420	426	1	do	do	AUX
gujaf-420	426	2	independent	independent	ADJ
gujaf-420	426	3	boards	board	NOUN
gujaf-420	426	4	pay	pay	VERB
gujaf-420	426	5	attention	attention	NOUN
gujaf-420	426	6	to	to	ADP
gujaf-420	426	7	corporate	corporate	ADJ
gujaf-420	426	8	sustainability	sustainability	NOUN
gujaf-420	426	9	?	?	PUNCT
gujaf-420	427	1	gender	gender	NOUN
gujaf-420	427	2	diversity	diversity	NOUN
gujaf-420	427	3	can	can	AUX
gujaf-420	427	4	make	make	VERB
gujaf-420	427	5	a	a	DET
gujaf-420	427	6	difference	difference	NOUN
gujaf-420	427	7	.	.	PUNCT
gujaf-420	428	1	corporate	corporate	ADJ
gujaf-420	428	2	governance	governance	NOUN
gujaf-420	428	3	,	,	PUNCT
gujaf-420	428	4	22(3	22(3	NUM
gujaf-420	428	5	)	)	PUNCT
gujaf-420	428	6	,	,	PUNCT
gujaf-420	428	7	661–682	661–682	NUM
gujaf-420	428	8	.	.	PUNCT
gujaf-420	429	1	https://doi.org/10.1108/cg-09-2021-0352	https://doi.org/10.1108/cg-09-2021-0352	PROPN
gujaf-420	429	2	.	.	PUNCT
gujaf-420	430	1	khan	khan	PROPN
gujaf-420	430	2	,	,	PUNCT
gujaf-420	430	3	i.	i.	PROPN
gujaf-420	430	4	,	,	PUNCT
gujaf-420	430	5	khan	khan	PROPN
gujaf-420	430	6	,	,	PUNCT
gujaf-420	430	7	i.	i.	PROPN
gujaf-420	430	8	,	,	PUNCT
gujaf-420	430	9	asim	asim	PROPN
gujaf-420	430	10	afridi	afridi	PROPN
gujaf-420	430	11	,	,	PUNCT
gujaf-420	430	12	a.	a.	NOUN
gujaf-420	430	13	(	(	PUNCT
gujaf-420	430	14	2021	2021	NUM
gujaf-420	430	15	)	)	PUNCT
gujaf-420	430	16	.	.	PUNCT
gujaf-420	431	1	does	do	AUX
gujaf-420	431	2	board	board	VERB
gujaf-420	431	3	diversity	diversity	NOUN
gujaf-420	431	4	matter	matter	NOUN
gujaf-420	431	5	for	for	ADP
gujaf-420	431	6	the	the	DET
gujaf-420	431	7	quality	quality	NOUN
gujaf-420	431	8	of	of	ADP
gujaf-420	431	9	csr	csr	NOUN
gujaf-420	431	10	disclosure	disclosure	NOUN
gujaf-420	431	11	?	?	PUNCT
gujaf-420	432	1	evidence	evidence	NOUN
gujaf-420	432	2	from	from	ADP
gujaf-420	432	3	the	the	DET
gujaf-420	432	4	financial	financial	ADJ
gujaf-420	432	5	sector	sector	NOUN
gujaf-420	432	6	of	of	ADP
gujaf-420	432	7	pakistan	pakistan	PROPN
gujaf-420	432	8	.	.	PUNCT
gujaf-420	433	1	revista	revista	PROPN
gujaf-420	433	2	brasileira	brasileira	PROPN
gujaf-420	433	3	de	de	PROPN
gujaf-420	433	4	gestão	gestão	PROPN
gujaf-420	433	5	de	de	PROPN
gujaf-420	433	6	negócios	negócios	PROPN
gujaf-420	433	7	,	,	PUNCT
gujaf-420	433	8	23	23	NUM
gujaf-420	433	9	(	(	PUNCT
gujaf-420	433	10	1),104	1),104	NOUN
gujaf-420	433	11	-	-	SYM
gujaf-420	433	12	126	126	NUM
gujaf-420	433	13	.	.	PUNCT
gujaf-420	434	1	khan	khan	PROPN
gujaf-420	434	2	,	,	PUNCT
gujaf-420	434	3	i.	i.	PROPN
gujaf-420	434	4	,	,	PUNCT
gujaf-420	434	5	khan	khan	PROPN
gujaf-420	434	6	,	,	PUNCT
gujaf-420	434	7	i.	i.	PROPN
gujaf-420	434	8	,	,	PUNCT
gujaf-420	434	9	&	&	CCONJ
gujaf-420	434	10	saeed	saeed	PROPN
gujaf-420	434	11	,	,	PUNCT
gujaf-420	434	12	b.	b.	PROPN
gujaf-420	434	13	(	(	PUNCT
gujaf-420	434	14	2019a	2019a	NUM
gujaf-420	434	15	)	)	PUNCT
gujaf-420	434	16	.	.	PUNCT
gujaf-420	435	1	does	do	AUX
gujaf-420	435	2	board	board	NOUN
gujaf-420	435	3	diversity	diversity	NOUN
gujaf-420	435	4	affect	affect	VERB
gujaf-420	435	5	quality	quality	NOUN
gujaf-420	435	6	of	of	ADP
gujaf-420	435	7	corporate	corporate	ADJ
gujaf-420	435	8	social	social	ADJ
gujaf-420	435	9	responsibility	responsibility	NOUN
gujaf-420	435	10	disclosure	disclosure	NOUN
gujaf-420	435	11	?	?	PUNCT
gujaf-420	436	1	evidence	evidence	NOUN
gujaf-420	436	2	from	from	ADP
gujaf-420	436	3	pakistan	pakistan	PROPN
gujaf-420	436	4	.	.	PUNCT
gujaf-420	437	1	corporate	corporate	ADJ
gujaf-420	437	2	social	social	ADJ
gujaf-420	437	3	responsibility	responsibility	NOUN
gujaf-420	437	4	and	and	CCONJ
gujaf-420	437	5	environmental	environmental	ADJ
gujaf-420	437	6	management	management	NOUN
gujaf-420	437	7	.	.	PUNCT
gujaf-420	438	1	kolawole	kolawole	PROPN
gujaf-420	438	2	,	,	PUNCT
gujaf-420	438	3	s.	s.	PROPN
gujaf-420	438	4	m.	m.	PROPN
gujaf-420	438	5	,	,	PUNCT
gujaf-420	438	6	nyor	nyor	NOUN
gujaf-420	438	7	,	,	PUNCT
gujaf-420	438	8	t.	t.	PROPN
gujaf-420	438	9	,	,	PUNCT
gujaf-420	438	10	yahaya	yahaya	PROPN
gujaf-420	438	11	,	,	PUNCT
gujaf-420	438	12	o.	o.	PROPN
gujaf-420	438	13	a.	a.	PROPN
gujaf-420	438	14	,	,	PUNCT
gujaf-420	438	15	&	&	CCONJ
gujaf-420	438	16	mustapha	mustapha	PROPN
gujaf-420	438	17	,	,	PUNCT
gujaf-420	438	18	l.	l.	PROPN
gujaf-420	438	19	o.	o.	PROPN
gujaf-420	438	20	(	(	PUNCT
gujaf-420	438	21	2021	2021	NUM
gujaf-420	438	22	)	)	PUNCT
gujaf-420	438	23	.	.	PUNCT
gujaf-420	439	1	gender	gender	NOUN
gujaf-420	439	2	diversity	diversity	NOUN
gujaf-420	439	3	and	and	CCONJ
gujaf-420	439	4	environmental	environmental	ADJ
gujaf-420	439	5	reporting	reporting	NOUN
gujaf-420	439	6	of	of	ADP
gujaf-420	439	7	listed	list	VERB
gujaf-420	439	8	manufacturing	manufacturing	NOUN
gujaf-420	439	9	firms	firm	NOUN
gujaf-420	439	10	in	in	ADP
gujaf-420	439	11	nigeria	nigeria	PROPN
gujaf-420	439	12	.	.	PUNCT
gujaf-420	440	1	journal	journal	PROPN
gujaf-420	440	2	of	of	ADP
gujaf-420	440	3	accounting	accounting	NOUN
gujaf-420	440	4	,	,	PUNCT
gujaf-420	440	5	business	business	NOUN
gujaf-420	440	6	and	and	CCONJ
gujaf-420	440	7	finance	finance	NOUN
gujaf-420	440	8	,	,	PUNCT
gujaf-420	440	9	1(1	1(1	NUM
gujaf-420	440	10	)	)	PUNCT
gujaf-420	440	11	,	,	PUNCT
gujaf-420	440	12	150	150	NUM
gujaf-420	440	13	-	-	SYM
gujaf-420	440	14	163	163	NUM
gujaf-420	440	15	.	.	PUNCT
gujaf-420	441	1	kolsi	kolsi	PROPN
gujaf-420	441	2	,	,	PUNCT
gujaf-420	441	3	m.c	m.c	PROPN
gujaf-420	441	4	.	.	PROPN
gujaf-420	441	5	,	,	PUNCT
gujaf-420	441	6	muqattash	muqattash	PROPN
gujaf-420	441	7	,	,	PUNCT
gujaf-420	441	8	r.	r.	PROPN
gujaf-420	441	9	&	&	CCONJ
gujaf-420	441	10	al	al	PROPN
gujaf-420	441	11	-	-	PUNCT
gujaf-420	441	12	hiyari	hiyari	PROPN
gujaf-420	441	13	,	,	PUNCT
gujaf-420	441	14	a.	a.	NOUN
gujaf-420	441	15	(	(	PUNCT
gujaf-420	441	16	2022	2022	NUM
gujaf-420	441	17	)	)	PUNCT
gujaf-420	441	18	.	.	PUNCT
gujaf-420	442	1	how	how	SCONJ
gujaf-420	442	2	do	do	AUX
gujaf-420	442	3	external	external	ADJ
gujaf-420	442	4	auditor	auditor	NOUN
gujaf-420	442	5	attributes	attribute	VERB
gujaf-420	442	6	impact	impact	NOUN
gujaf-420	442	7	environmental	environmental	ADJ
gujaf-420	442	8	corporate	corporate	ADJ
gujaf-420	442	9	social	social	ADJ
gujaf-420	442	10	responsibility	responsibility	NOUN
gujaf-420	442	11	disclosures	disclosure	NOUN
gujaf-420	442	12	:	:	PUNCT
gujaf-420	442	13	empirical	empirical	ADJ
gujaf-420	442	14	evidence	evidence	NOUN
gujaf-420	442	15	from	from	ADP
gujaf-420	442	16	adx	adx	NOUN
gujaf-420	442	17	-	-	PUNCT
gujaf-420	442	18	listed	list	VERB
gujaf-420	442	19	companies	company	NOUN
gujaf-420	442	20	.	.	PUNCT
gujaf-420	443	1	social	social	ADJ
gujaf-420	443	2	responsibility	responsibility	NOUN
gujaf-420	443	3	journal	journal	NOUN
gujaf-420	443	4	,	,	PUNCT
gujaf-420	443	5	18,293–315	18,293–315	PROPN
gujaf-420	443	6	.	.	PUNCT
gujaf-420	444	1	lewis	lewis	PROPN
gujaf-420	444	2	,	,	PUNCT
gujaf-420	444	3	b.	b.	PROPN
gujaf-420	444	4	w.	w.	PROPN
gujaf-420	444	5	,	,	PUNCT
gujaf-420	444	6	walls	wall	NOUN
gujaf-420	444	7	,	,	PUNCT
gujaf-420	444	8	j.	j.	PROPN
gujaf-420	444	9	l.	l.	PROPN
gujaf-420	444	10	,	,	PUNCT
gujaf-420	444	11	&	&	CCONJ
gujaf-420	444	12	dowell	dowell	PROPN
gujaf-420	444	13	,	,	PUNCT
gujaf-420	444	14	g.	g.	PROPN
gujaf-420	444	15	w.	w.	PROPN
gujaf-420	444	16	s.	s.	PROPN
gujaf-420	444	17	(	(	PUNCT
gujaf-420	444	18	2014	2014	NUM
gujaf-420	444	19	)	)	PUNCT
gujaf-420	444	20	.	.	PUNCT
gujaf-420	445	1	difference	difference	NOUN
gujaf-420	445	2	in	in	ADP
gujaf-420	445	3	degrees	degree	NOUN
gujaf-420	445	4	:	:	PUNCT
gujaf-420	445	5	ceo	ceo	NOUN
gujaf-420	445	6	characteristics	characteristic	NOUN
gujaf-420	445	7	and	and	CCONJ
gujaf-420	445	8	firm	firm	ADJ
gujaf-420	445	9	environmental	environmental	ADJ
gujaf-420	445	10	disclosure	disclosure	NOUN
gujaf-420	445	11	.	.	PUNCT
gujaf-420	446	1	strategic	strategic	ADJ
gujaf-420	446	2	management	management	NOUN
gujaf-420	446	3	journal	journal	NOUN
gujaf-420	446	4	,	,	PUNCT
gujaf-420	446	5	35(5	35(5	NUM
gujaf-420	446	6	)	)	PUNCT
gujaf-420	446	7	,	,	PUNCT
gujaf-420	446	8	712	712	NUM
gujaf-420	446	9	-	-	SYM
gujaf-420	446	10	722	722	NUM
gujaf-420	446	11	.	.	PUNCT
gujaf-420	447	1	nwaigwe	nwaigwe	PROPN
gujaf-420	447	2	,	,	PUNCT
gujaf-420	447	3	n.g	n.g	PROPN
gujaf-420	447	4	.	.	PROPN
gujaf-420	447	5	,	,	PUNCT
gujaf-420	447	6	ofoegbu	ofoegbu	PROPN
gujaf-420	447	7	,	,	PUNCT
gujaf-420	447	8	g.n	g.n	PROPN
gujaf-420	447	9	.	.	PROPN
gujaf-420	447	10	,	,	PUNCT
gujaf-420	447	11	dibia	dibia	PROPN
gujaf-420	447	12	,	,	PUNCT
gujaf-420	447	13	n.o	n.o	PROPN
gujaf-420	447	14	.	.	PROPN
gujaf-420	447	15	,	,	PUNCT
gujaf-420	447	16	&	&	CCONJ
gujaf-420	447	17	nwaogwugwu	nwaogwugwu	PROPN
gujaf-420	447	18	,	,	PUNCT
gujaf-420	447	19	c.v	c.v	PROPN
gujaf-420	447	20	.	.	PROPN
gujaf-420	447	21	(	(	PUNCT
gujaf-420	447	22	2020	2020	NUM
gujaf-420	447	23	)	)	PUNCT
gujaf-420	447	24	.	.	PUNCT
gujaf-420	448	1	sustainability	sustainability	NOUN
gujaf-420	448	2	disclosure	disclosure	NOUN
gujaf-420	448	3	:	:	PUNCT
gujaf-420	448	4	impact	impact	NOUN
gujaf-420	448	5	of	of	ADP
gujaf-420	448	6	its	its	PRON
gujaf-420	448	7	extent	extent	NOUN
gujaf-420	448	8	and	and	CCONJ
gujaf-420	448	9	quality	quality	NOUN
gujaf-420	448	10	on	on	ADP
gujaf-420	448	11	value	value	NOUN
gujaf-420	448	12	of	of	ADP
gujaf-420	448	13	listed	list	VERB
gujaf-420	448	14	firms	firm	NOUN
gujaf-420	448	15	in	in	ADP
gujaf-420	448	16	nigeria	nigeria	PROPN
gujaf-420	448	17	.	.	PUNCT
gujaf-420	449	1	cogent	cogent	NOUN
gujaf-420	449	2	business	business	PROPN
gujaf-420	449	3	&	&	CCONJ
gujaf-420	449	4	management	management	PROPN
gujaf-420	449	5	,	,	PUNCT
gujaf-420	449	6	9	9	NUM
gujaf-420	449	7	:	:	SYM
gujaf-420	449	8	2079393	2079393	NUM
gujaf-420	449	9	,	,	PUNCT
gujaf-420	449	10	1	1	NUM
gujaf-420	449	11	-	-	SYM
gujaf-420	449	12	16	16	NUM
gujaf-420	449	13	.	.	PUNCT
gujaf-420	450	1	ma	ma	PROPN
gujaf-420	450	2	,	,	PUNCT
gujaf-420	450	3	y.	y.	PROPN
gujaf-420	450	4	,	,	PUNCT
gujaf-420	450	5	zhang	zhang	PROPN
gujaf-420	450	6	,	,	PUNCT
gujaf-420	450	7	q.	q.	PROPN
gujaf-420	450	8	,	,	PUNCT
gujaf-420	450	9	yin	yin	PROPN
gujaf-420	450	10	,	,	PUNCT
gujaf-420	450	11	q.	q.	PROPN
gujaf-420	450	12	,	,	PUNCT
gujaf-420	450	13	&	&	CCONJ
gujaf-420	450	14	wang	wang	PROPN
gujaf-420	450	15	,	,	PUNCT
gujaf-420	450	16	b.	b.	PROPN
gujaf-420	450	17	(	(	PUNCT
gujaf-420	450	18	2019	2019	NUM
gujaf-420	450	19	)	)	PUNCT
gujaf-420	450	20	.	.	PUNCT
gujaf-420	451	1	the	the	DET
gujaf-420	451	2	influence	influence	NOUN
gujaf-420	451	3	of	of	ADP
gujaf-420	451	4	top	top	ADJ
gujaf-420	451	5	managers	manager	NOUN
gujaf-420	451	6	on	on	ADP
gujaf-420	451	7	environmental	environmental	ADJ
gujaf-420	451	8	information	information	NOUN
gujaf-420	451	9	disclosure	disclosure	NOUN
gujaf-420	451	10	:	:	PUNCT
gujaf-420	451	11	the	the	DET
gujaf-420	451	12	moderating	moderate	VERB
gujaf-420	451	13	effect	effect	NOUN
gujaf-420	451	14	of	of	ADP
gujaf-420	451	15	company	company	NOUN
gujaf-420	451	16	’s	’s	PART
gujaf-420	451	17	environmental	environmental	ADJ
gujaf-420	451	18	performance	performance	NOUN
gujaf-420	451	19	.	.	PUNCT
gujaf-420	452	1	international	international	ADJ
gujaf-420	452	2	journal	journal	PROPN
gujaf-420	452	3	of	of	ADP
gujaf-420	452	4	environmental	environmental	ADJ
gujaf-420	452	5	research	research	NOUN
gujaf-420	452	6	and	and	CCONJ
gujaf-420	452	7	public	public	ADJ
gujaf-420	452	8	health	health	NOUN
gujaf-420	452	9	,	,	PUNCT
gujaf-420	452	10	16(7	16(7	NUM
gujaf-420	452	11	)	)	PUNCT
gujaf-420	452	12	,	,	PUNCT
gujaf-420	452	13	1167	1167	NUM
gujaf-420	452	14	.	.	PUNCT
gujaf-420	453	1	madugba	madugba	PROPN
gujaf-420	453	2	,	,	PUNCT
gujaf-420	453	3	j.u	j.u	PROPN
gujaf-420	453	4	.	.	PROPN
gujaf-420	453	5	,	,	PUNCT
gujaf-420	453	6	&	&	CCONJ
gujaf-420	453	7	ben	ben	PROPN
gujaf-420	453	8	-	-	PROPN
gujaf-420	453	9	caleb	caleb	PROPN
gujaf-420	453	10	,	,	PUNCT
gujaf-420	453	11	e.	e.	PROPN
gujaf-420	453	12	,	,	PUNCT
gujaf-420	453	13	agburuga	agburuga	PROPN
gujaf-420	453	14	,	,	PUNCT
gujaf-420	453	15	t.u	t.u	PROPN
gujaf-420	453	16	.	.	PROPN
gujaf-420	453	17	,	,	PUNCT
gujaf-420	453	18	&	&	CCONJ
gujaf-420	453	19	ani	ani	NOUN
gujaf-420	453	20	,	,	PUNCT
gujaf-420	453	21	w.c	w.c	PROPN
gujaf-420	453	22	.	.	PROPN
gujaf-420	453	23	,	,	PUNCT
gujaf-420	453	24	jegede	jegede	PROPN
gujaf-420	453	25	,	,	PUNCT
gujaf-420	453	26	s.l	s.l	PROPN
gujaf-420	453	27	.	.	PROPN
gujaf-420	453	28	,	,	PUNCT
gujaf-420	453	29	&	&	CCONJ
gujaf-420	453	30	fadoju	fadoju	PROPN
gujaf-420	453	31	,	,	PUNCT
gujaf-420	453	32	s.o	s.o	PROPN
gujaf-420	453	33	.	.	PROPN
gujaf-420	453	34	(	(	PUNCT
gujaf-420	453	35	2021	2021	NUM
gujaf-420	453	36	)	)	PUNCT
gujaf-420	453	37	.	.	PUNCT
gujaf-420	454	1	environmental	environmental	ADJ
gujaf-420	454	2	reporting	reporting	NOUN
gujaf-420	454	3	and	and	CCONJ
gujaf-420	454	4	sustainbility	sustainbility	NOUN
gujaf-420	454	5	reports	report	NOUN
gujaf-420	454	6	in	in	ADP
gujaf-420	454	7	oil	oil	NOUN
gujaf-420	454	8	companies	company	NOUN
gujaf-420	454	9	in	in	ADP
gujaf-420	454	10	gusau	gusau	ADJ
gujaf-420	454	11	journal	journal	NOUN
gujaf-420	454	12	of	of	ADP
gujaf-420	454	13	accounting	accounting	NOUN
gujaf-420	454	14	and	and	CCONJ
gujaf-420	454	15	finance	finance	NOUN
gujaf-420	454	16	,	,	PUNCT
gujaf-420	454	17	vol.6	vol.6	PROPN
gujaf-420	454	18	,	,	PUNCT
gujaf-420	454	19	issue	issue	NOUN
gujaf-420	454	20	2	2	NUM
gujaf-420	454	21	,	,	PUNCT
gujaf-420	454	22	april	april	PROPN
gujaf-420	454	23	,	,	PUNCT
gujaf-420	454	24	2025	2025	NUM
gujaf-420	454	25	140	140	NUM
gujaf-420	454	26	nigeria	nigeria	PROPN
gujaf-420	454	27	,	,	PUNCT
gujaf-420	454	28	international	international	ADJ
gujaf-420	454	29	journal	journal	NOUN
gujaf-420	454	30	of	of	ADP
gujaf-420	454	31	financial	financial	ADJ
gujaf-420	454	32	research	research	NOUN
gujaf-420	454	33	,	,	PUNCT
gujaf-420	454	34	international	international	ADJ
gujaf-420	454	35	journal	journal	NOUN
gujaf-420	454	36	of	of	ADP
gujaf-420	454	37	financial	financial	ADJ
gujaf-420	454	38	research	research	NOUN
gujaf-420	454	39	,	,	PUNCT
gujaf-420	454	40	sciedu	sciedu	PROPN
gujaf-420	454	41	press	press	PROPN
gujaf-420	454	42	,	,	PUNCT
gujaf-420	454	43	12(1	12(1	NUM
gujaf-420	454	44	)	)	PUNCT
gujaf-420	454	45	,	,	PUNCT
gujaf-420	454	46	310	310	NUM
gujaf-420	454	47	-	-	SYM
gujaf-420	454	48	318	318	NUM
gujaf-420	454	49	.	.	PUNCT
gujaf-420	455	1	s	s	PART
gujaf-420	455	2	magambo	magambo	NOUN
gujaf-420	455	3	,	,	PUNCT
gujaf-420	455	4	e.	e.	PROPN
gujaf-420	455	5	f.	f.	PROPN
gujaf-420	455	6	,	,	PUNCT
gujaf-420	455	7	&	&	CCONJ
gujaf-420	455	8	nyamwesa	nyamwesa	PROPN
gujaf-420	455	9	,	,	PUNCT
gujaf-420	455	10	a.	a.	NOUN
gujaf-420	455	11	m.	m.	NOUN
gujaf-420	455	12	(	(	PUNCT
gujaf-420	455	13	2022	2022	NUM
gujaf-420	455	14	)	)	PUNCT
gujaf-420	455	15	.	.	PUNCT
gujaf-420	456	1	gender	gender	NOUN
gujaf-420	456	2	gap	gap	NOUN
gujaf-420	456	3	in	in	ADP
gujaf-420	456	4	asset	asset	NOUN
gujaf-420	456	5	ownership	ownership	NOUN
gujaf-420	456	6	:	:	PUNCT
gujaf-420	456	7	tanzania	tanzania	PROPN
gujaf-420	456	8	state	state	NOUN
gujaf-420	456	9	of	of	ADP
gujaf-420	456	10	play	play	NOUN
gujaf-420	456	11	.	.	PUNCT
gujaf-420	457	1	african	african	ADJ
gujaf-420	457	2	journal	journal	PROPN
gujaf-420	457	3	of	of	ADP
gujaf-420	457	4	applied	apply	VERB
gujaf-420	457	5	research	research	NOUN
gujaf-420	457	6	,	,	PUNCT
gujaf-420	457	7	8(1	8(1	NOUN
gujaf-420	457	8	)	)	PUNCT
gujaf-420	457	9	,	,	PUNCT
gujaf-420	457	10	351	351	NUM
gujaf-420	457	11	-	-	SYM
gujaf-420	457	12	361	361	NUM
gujaf-420	457	13	.	.	PUNCT
gujaf-420	458	1	mgbame	mgbame	PROPN
gujaf-420	458	2	,	,	PUNCT
gujaf-420	458	3	c.a	c.a	PROPN
gujaf-420	458	4	.	.	PROPN
gujaf-420	458	5	m.	m.	PROPN
gujaf-420	458	6	,	,	PUNCT
gujaf-420	458	7	&	&	CCONJ
gujaf-420	458	8	mgbame	mgbame	PROPN
gujaf-420	458	9	,	,	PUNCT
gujaf-420	458	10	c.	c.	PROPN
gujaf-420	458	11	o.	o.	PROPN
gujaf-420	458	12	(	(	PUNCT
gujaf-420	458	13	2018	2018	NUM
gujaf-420	458	14	)	)	PUNCT
gujaf-420	458	15	.	.	PUNCT
gujaf-420	459	1	discretionary	discretionary	ADJ
gujaf-420	459	2	environmental	environmental	ADJ
gujaf-420	459	3	disclosures	disclosure	NOUN
gujaf-420	459	4	of	of	ADP
gujaf-420	459	5	corporations	corporation	NOUN
gujaf-420	459	6	in	in	ADP
gujaf-420	459	7	nigeria	nigeria	PROPN
gujaf-420	459	8	.	.	PUNCT
gujaf-420	460	1	international	international	ADJ
gujaf-420	460	2	journal	journal	PROPN
gujaf-420	460	3	of	of	ADP
gujaf-420	460	4	disclosure	disclosure	NOUN
gujaf-420	460	5	and	and	CCONJ
gujaf-420	460	6	governance	governance	NOUN
gujaf-420	460	7	,	,	PUNCT
gujaf-420	460	8	15(4	15(4	NUM
gujaf-420	460	9	)	)	PUNCT
gujaf-420	460	10	,	,	PUNCT
gujaf-420	460	11	252	252	NUM
gujaf-420	460	12	-	-	SYM
gujaf-420	460	13	261	261	NUM
gujaf-420	460	14	.	.	PUNCT
gujaf-420	461	1	mirza	mirza	PROPN
gujaf-420	461	2	,	,	PUNCT
gujaf-420	461	3	s.	s.	PROPN
gujaf-420	461	4	s.	s.	PROPN
gujaf-420	461	5	,	,	PUNCT
gujaf-420	461	6	majeed	majeed	PROPN
gujaf-420	461	7	,	,	PUNCT
gujaf-420	461	8	m.	m.	NOUN
gujaf-420	461	9	a.	a.	PROPN
gujaf-420	461	10	,	,	PUNCT
gujaf-420	461	11	&	&	CCONJ
gujaf-420	461	12	ahsan	ahsan	PROPN
gujaf-420	461	13	,	,	PUNCT
gujaf-420	461	14	t.	t.	PROPN
gujaf-420	461	15	(	(	PUNCT
gujaf-420	461	16	2020	2020	NUM
gujaf-420	461	17	)	)	PUNCT
gujaf-420	461	18	.	.	PUNCT
gujaf-420	462	1	board	board	NOUN
gujaf-420	462	2	gender	gender	NOUN
gujaf-420	462	3	diversity	diversity	NOUN
gujaf-420	462	4	,	,	PUNCT
gujaf-420	462	5	competitive	competitive	ADJ
gujaf-420	462	6	pressure	pressure	NOUN
gujaf-420	462	7	and	and	CCONJ
gujaf-420	462	8	investment	investment	NOUN
gujaf-420	462	9	efficiency	efficiency	NOUN
gujaf-420	462	10	in	in	ADP
gujaf-420	462	11	chinese	chinese	ADJ
gujaf-420	462	12	private	private	ADJ
gujaf-420	462	13	firms	firm	NOUN
gujaf-420	462	14	.	.	PUNCT
gujaf-420	463	1	eurasian	eurasian	ADJ
gujaf-420	463	2	bus	bus	NOUN
gujaf-420	463	3	rev	rev	NOUN
gujaf-420	463	4	,	,	PUNCT
gujaf-420	463	5	10(1	10(1	NUM
gujaf-420	463	6	)	)	PUNCT
gujaf-420	463	7	,	,	PUNCT
gujaf-420	463	8	417–440	417–440	NUM
gujaf-420	463	9	.	.	PUNCT
gujaf-420	464	1	moalla	moalla	PROPN
gujaf-420	464	2	,	,	PUNCT
gujaf-420	464	3	m.	m.	NOUN
gujaf-420	464	4	salhi	salhi	PROPN
gujaf-420	464	5	,	,	PUNCT
gujaf-420	464	6	b.	b.	PROPN
gujaf-420	464	7	&	&	CCONJ
gujaf-420	464	8	jarboui	jarboui	PROPN
gujaf-420	464	9	,	,	PUNCT
gujaf-420	464	10	a.	a.	NOUN
gujaf-420	464	11	(	(	PUNCT
gujaf-420	464	12	2020	2020	NUM
gujaf-420	464	13	)	)	PUNCT
gujaf-420	464	14	.	.	PUNCT
gujaf-420	465	1	an	an	DET
gujaf-420	465	2	empirical	empirical	ADJ
gujaf-420	465	3	investigation	investigation	NOUN
gujaf-420	465	4	of	of	ADP
gujaf-420	465	5	factors	factor	NOUN
gujaf-420	465	6	influencing	influence	VERB
gujaf-420	465	7	the	the	DET
gujaf-420	465	8	environmental	environmental	ADJ
gujaf-420	465	9	reporting	reporting	NOUN
gujaf-420	465	10	quality	quality	NOUN
gujaf-420	465	11	:	:	PUNCT
gujaf-420	465	12	evidence	evidence	NOUN
gujaf-420	465	13	from	from	ADP
gujaf-420	465	14	france	france	PROPN
gujaf-420	465	15	.	.	PUNCT
gujaf-420	466	1	social	social	ADJ
gujaf-420	466	2	responsibility	responsibility	NOUN
gujaf-420	466	3	journal	journal	NOUN
gujaf-420	466	4	,	,	PUNCT
gujaf-420	466	5	17	17	NUM
gujaf-420	466	6	,	,	PUNCT
gujaf-420	466	7	966–984	966–984	NUM
gujaf-420	466	8	.	.	PUNCT
gujaf-420	467	1	moses	moses	PROPN
gujaf-420	467	2	,	,	PUNCT
gujaf-420	467	3	o.	o.	PROPN
gujaf-420	467	4	o.	o.	PROPN
gujaf-420	467	5	,	,	PUNCT
gujaf-420	467	6	&	&	CCONJ
gujaf-420	467	7	ajao	ajao	PROPN
gujaf-420	467	8	,	,	PUNCT
gujaf-420	467	9	o.	o.	PROPN
gujaf-420	467	10	s.	s.	PROPN
gujaf-420	467	11	(	(	PUNCT
gujaf-420	467	12	2021	2021	NUM
gujaf-420	467	13	)	)	PUNCT
gujaf-420	467	14	.	.	PUNCT
gujaf-420	468	1	corporate	corporate	ADJ
gujaf-420	468	2	governance	governance	NOUN
gujaf-420	468	3	and	and	CCONJ
gujaf-420	468	4	environmental	environmental	ADJ
gujaf-420	468	5	sustainability	sustainability	NOUN
gujaf-420	468	6	reporting	reporting	NOUN
gujaf-420	468	7	:	:	PUNCT
gujaf-420	468	8	the	the	DET
gujaf-420	468	9	nigerian	nigerian	PROPN
gujaf-420	468	10	perspective	perspective	NOUN
gujaf-420	468	11	.	.	PUNCT
gujaf-420	469	1	international	international	ADJ
gujaf-420	469	2	journal	journal	PROPN
gujaf-420	469	3	of	of	ADP
gujaf-420	469	4	scientific	scientific	ADJ
gujaf-420	469	5	and	and	CCONJ
gujaf-420	469	6	research	research	NOUN
gujaf-420	469	7	publications	publication	NOUN
gujaf-420	469	8	,	,	PUNCT
gujaf-420	469	9	11	11	NUM
gujaf-420	469	10	(	(	PUNCT
gujaf-420	469	11	4),487	4),487	NUM
gujaf-420	469	12	-	-	PUNCT
gujaf-420	469	13	497	497	NUM
gujaf-420	469	14	.	.	PUNCT
gujaf-420	470	1	musa	musa	PROPN
gujaf-420	470	2	,	,	PUNCT
gujaf-420	470	3	s.	s.	PROPN
gujaf-420	470	4	,	,	PUNCT
gujaf-420	470	5	gold	gold	NOUN
gujaf-420	470	6	,	,	PUNCT
gujaf-420	470	7	n.	n.	PROPN
gujaf-420	470	8	o.	o.	PROPN
gujaf-420	470	9	,	,	PUNCT
gujaf-420	470	10	&	&	CCONJ
gujaf-420	470	11	aifuwa	aifuwa	PROPN
gujaf-420	470	12	,	,	PUNCT
gujaf-420	470	13	h.	h.	PROPN
gujaf-420	470	14	o.(2020	o.(2020	PROPN
gujaf-420	470	15	)	)	PUNCT
gujaf-420	470	16	.	.	PUNCT
gujaf-420	471	1	board	board	NOUN
gujaf-420	471	2	diversity	diversity	NOUN
gujaf-420	471	3	and	and	CCONJ
gujaf-420	471	4	sustainability	sustainability	NOUN
gujaf-420	471	5	reporting	reporting	NOUN
gujaf-420	471	6	:	:	PUNCT
gujaf-420	471	7	evidence	evidence	NOUN
gujaf-420	471	8	from	from	ADP
gujaf-420	471	9	industrial	industrial	ADJ
gujaf-420	471	10	goods	good	NOUN
gujaf-420	471	11	firms	firm	NOUN
gujaf-420	471	12	.	.	PUNCT
gujaf-420	472	1	izvestiya	izvestiya	PROPN
gujaf-420	472	2	journal	journal	PROPN
gujaf-420	472	3	of	of	ADP
gujaf-420	472	4	varna	varna	PROPN
gujaf-420	472	5	university	university	PROPN
gujaf-420	472	6	of	of	ADP
gujaf-420	472	7	economics	economic	NOUN
gujaf-420	472	8	,	,	PUNCT
gujaf-420	472	9	64(4	64(4	NOUN
gujaf-420	472	10	)	)	PUNCT
gujaf-420	472	11	,	,	PUNCT
gujaf-420	472	12	377	377	NUM
gujaf-420	472	13	398	398	NUM
gujaf-420	472	14	.	.	PUNCT
gujaf-420	473	1	naveed	naveed	PROPN
gujaf-420	473	2	,	,	PUNCT
gujaf-420	473	3	k.	k.	PROPN
gujaf-420	473	4	;	;	PUNCT
gujaf-420	473	5	voinea	voinea	PROPN
gujaf-420	473	6	,	,	PUNCT
gujaf-420	473	7	c.l	c.l	PROPN
gujaf-420	473	8	.	.	PROPN
gujaf-420	473	9	;	;	PUNCT
gujaf-420	473	10	ali	ali	PROPN
gujaf-420	473	11	,	,	PUNCT
gujaf-420	473	12	z.	z.	PROPN
gujaf-420	473	13	;	;	PUNCT
gujaf-420	473	14	rauf	rauf	PROPN
gujaf-420	473	15	,	,	PUNCT
gujaf-420	473	16	f.	f.	PROPN
gujaf-420	473	17	;	;	PUNCT
gujaf-420	473	18	&	&	CCONJ
gujaf-420	473	19	fratostiteanu	fratostiteanu	PROPN
gujaf-420	473	20	,	,	PUNCT
gujaf-420	473	21	c.	c.	PROPN
gujaf-420	473	22	(	(	PUNCT
gujaf-420	473	23	2021	2021	NUM
gujaf-420	473	24	)	)	PUNCT
gujaf-420	473	25	.	.	PUNCT
gujaf-420	474	1	board	board	NOUN
gujaf-420	474	2	gender	gender	NOUN
gujaf-420	474	3	diversity	diversity	NOUN
gujaf-420	474	4	and	and	CCONJ
gujaf-420	474	5	corporate	corporate	ADJ
gujaf-420	474	6	social	social	ADJ
gujaf-420	474	7	performance	performance	NOUN
gujaf-420	474	8	in	in	ADP
gujaf-420	474	9	different	different	ADJ
gujaf-420	474	10	industry	industry	NOUN
gujaf-420	474	11	groups	group	NOUN
gujaf-420	474	12	:	:	PUNCT
gujaf-420	474	13	evidence	evidence	NOUN
gujaf-420	474	14	from	from	ADP
gujaf-420	474	15	china	china	PROPN
gujaf-420	474	16	.	.	PUNCT
gujaf-420	475	1	sustainability	sustainability	NOUN
gujaf-420	475	2	,	,	PUNCT
gujaf-420	475	3	13	13	NUM
gujaf-420	475	4	,	,	PUNCT
gujaf-420	475	5	3142	3142	NUM
gujaf-420	475	6	.	.	PUNCT
gujaf-420	476	1	nekhili	nekhili	PROPN
gujaf-420	476	2	,	,	PUNCT
gujaf-420	476	3	m.	m.	NOUN
gujaf-420	476	4	,	,	PUNCT
gujaf-420	476	5	chakroun	chakroun	PROPN
gujaf-420	476	6	,	,	PUNCT
gujaf-420	476	7	h.	h.	PROPN
gujaf-420	476	8	,	,	PUNCT
gujaf-420	476	9	&	&	CCONJ
gujaf-420	476	10	chtioui	chtioui	PROPN
gujaf-420	476	11	,	,	PUNCT
gujaf-420	476	12	t.	t.	PROPN
gujaf-420	476	13	(	(	PUNCT
gujaf-420	476	14	2018	2018	NUM
gujaf-420	476	15	)	)	PUNCT
gujaf-420	476	16	.	.	PUNCT
gujaf-420	477	1	women	woman	NOUN
gujaf-420	477	2	’s	’s	PART
gujaf-420	477	3	leadership	leadership	NOUN
gujaf-420	477	4	and	and	CCONJ
gujaf-420	477	5	firm	firm	ADJ
gujaf-420	477	6	performance	performance	NOUN
gujaf-420	477	7	:	:	PUNCT
gujaf-420	477	8	family	family	NOUN
gujaf-420	477	9	versus	versus	ADP
gujaf-420	477	10	non	non	ADJ
gujaf-420	477	11	family	family	NOUN
gujaf-420	477	12	firms	firm	NOUN
gujaf-420	477	13	.	.	PUNCT
gujaf-420	478	1	journal	journal	PROPN
gujaf-420	478	2	of	of	ADP
gujaf-420	478	3	business	business	NOUN
gujaf-420	478	4	ethics	ethic	NOUN
gujaf-420	478	5	,	,	PUNCT
gujaf-420	478	6	153(2	153(2	NUM
gujaf-420	478	7	)	)	PUNCT
gujaf-420	478	8	,	,	PUNCT
gujaf-420	478	9	291–316	291–316	NUM
gujaf-420	478	10	.	.	PUNCT
gujaf-420	479	1	nigerian	nigerian	PROPN
gujaf-420	479	2	code	code	PROPN
gujaf-420	479	3	of	of	ADP
gujaf-420	479	4	corporate	corporate	ADJ
gujaf-420	479	5	governance	governance	NOUN
gujaf-420	479	6	(	(	PUNCT
gujaf-420	479	7	2018	2018	NUM
gujaf-420	479	8	)	)	PUNCT
gujaf-420	479	9	.	.	PUNCT
gujaf-420	480	1	federal	federal	PROPN
gujaf-420	480	2	republic	republic	PROPN
gujaf-420	480	3	of	of	ADP
gujaf-420	480	4	nigeria	nigeria	PROPN
gujaf-420	480	5	.	.	PUNCT
gujaf-420	481	1	odoemelam	odoemelam	PROPN
gujaf-420	481	2	,	,	PUNCT
gujaf-420	481	3	n.	n.	NOUN
gujaf-420	481	4	,	,	PUNCT
gujaf-420	481	5	&	&	CCONJ
gujaf-420	481	6	okafor	okafor	PROPN
gujaf-420	481	7	,	,	PUNCT
gujaf-420	481	8	r.	r.	PROPN
gujaf-420	481	9	g.	g.	PROPN
gujaf-420	481	10	(	(	PUNCT
gujaf-420	481	11	2018	2018	NUM
gujaf-420	481	12	)	)	PUNCT
gujaf-420	481	13	.	.	PUNCT
gujaf-420	482	1	influence	influence	NOUN
gujaf-420	482	2	of	of	ADP
gujaf-420	482	3	corporate	corporate	ADJ
gujaf-420	482	4	governance	governance	NOUN
gujaf-420	482	5	on	on	ADP
gujaf-420	482	6	environmental	environmental	ADJ
gujaf-420	482	7	disclosure	disclosure	NOUN
gujaf-420	482	8	of	of	ADP
gujaf-420	482	9	listed	list	VERB
gujaf-420	482	10	non	non	ADJ
gujaf-420	482	11	-	-	ADJ
gujaf-420	482	12	financial	financial	ADJ
gujaf-420	482	13	firms	firm	NOUN
gujaf-420	482	14	in	in	ADP
gujaf-420	482	15	nigeria	nigeria	PROPN
gujaf-420	482	16	.	.	PUNCT
gujaf-420	483	1	indonesian	indonesian	PROPN
gujaf-420	483	2	journal	journal	PROPN
gujaf-420	483	3	of	of	ADP
gujaf-420	483	4	sustainability	sustainability	NOUN
gujaf-420	483	5	accounting	accounting	NOUN
gujaf-420	483	6	and	and	CCONJ
gujaf-420	483	7	management,2(1	management,2(1	NOUN
gujaf-420	483	8	)	)	PUNCT
gujaf-420	483	9	,	,	PUNCT
gujaf-420	483	10	25–49	25–49	NUM
gujaf-420	483	11	.	.	PUNCT
gujaf-420	484	1	ofoegbu	ofoegbu	PROPN
gujaf-420	484	2	,	,	PUNCT
gujaf-420	484	3	g.	g.	PROPN
gujaf-420	484	4	n.	n.	PROPN
gujaf-420	484	5	,	,	PUNCT
gujaf-420	484	6	odoemelam	odoemelam	PROPN
gujaf-420	484	7	,	,	PUNCT
gujaf-420	484	8	n.	n.	NOUN
gujaf-420	484	9	,	,	PUNCT
gujaf-420	484	10	&	&	CCONJ
gujaf-420	484	11	okafor	okafor	PROPN
gujaf-420	484	12	,	,	PUNCT
gujaf-420	484	13	r.	r.	PROPN
gujaf-420	484	14	g.	g.	PROPN
gujaf-420	484	15	(	(	PUNCT
gujaf-420	484	16	2018	2018	NUM
gujaf-420	484	17	)	)	PUNCT
gujaf-420	484	18	.	.	PUNCT
gujaf-420	485	1	corporate	corporate	ADJ
gujaf-420	485	2	board	board	NOUN
gujaf-420	485	3	characteristics	characteristic	NOUN
gujaf-420	485	4	and	and	CCONJ
gujaf-420	485	5	environmental	environmental	ADJ
gujaf-420	485	6	disclosure	disclosure	NOUN
gujaf-420	485	7	quantity	quantity	NOUN
gujaf-420	485	8	 	 	SPACE
gujaf-420	485	9	:	:	PUNCT
gujaf-420	485	10	evidence	evidence	NOUN
gujaf-420	485	11	from	from	ADP
gujaf-420	485	12	south	south	PROPN
gujaf-420	485	13	africa	africa	PROPN
gujaf-420	485	14	(	(	PUNCT
gujaf-420	485	15	integrated	integrate	VERB
gujaf-420	485	16	reporting	reporting	NOUN
gujaf-420	485	17	)	)	PUNCT
gujaf-420	485	18	and	and	CCONJ
gujaf-420	485	19	nigeria	nigeria	PROPN
gujaf-420	485	20	(	(	PUNCT
gujaf-420	485	21	traditional	traditional	ADJ
gujaf-420	485	22	reporting	reporting	NOUN
gujaf-420	485	23	)	)	PUNCT
gujaf-420	485	24	.	.	PUNCT
gujaf-420	486	1	cogent	cogent	NOUN
gujaf-420	486	2	business	business	PROPN
gujaf-420	486	3	&	&	CCONJ
gujaf-420	486	4	management	management	PROPN
gujaf-420	486	5	,	,	PUNCT
gujaf-420	486	6	5(1	5(1	NUM
gujaf-420	486	7	)	)	PUNCT
gujaf-420	486	8	,	,	PUNCT
gujaf-420	486	9	1–27	1–27	PROPN
gujaf-420	486	10	.	.	PROPN
gujaf-420	486	11	ogoun	ogoun	PROPN
gujaf-420	486	12	,	,	PUNCT
gujaf-420	486	13	s.	s.	PROPN
gujaf-420	486	14	,	,	PUNCT
gujaf-420	486	15	&	&	CCONJ
gujaf-420	486	16	ekpulu	ekpulu	VERB
gujaf-420	486	17	,	,	PUNCT
gujaf-420	486	18	g.a	g.a	PROPN
gujaf-420	486	19	.	.	PROPN
gujaf-420	486	20	(	(	PUNCT
gujaf-420	486	21	2020	2020	NUM
gujaf-420	486	22	)	)	PUNCT
gujaf-420	486	23	.	.	PUNCT
gujaf-420	487	1	environmental	environmental	ADJ
gujaf-420	487	2	reporting	reporting	NOUN
gujaf-420	487	3	and	and	CCONJ
gujaf-420	487	4	operational	operational	ADJ
gujaf-420	487	5	performance	performance	NOUN
gujaf-420	487	6	:	:	PUNCT
gujaf-420	487	7	a	a	DET
gujaf-420	487	8	study	study	NOUN
gujaf-420	487	9	of	of	ADP
gujaf-420	487	10	listed	list	VERB
gujaf-420	487	11	manufacturing	manufacturing	NOUN
gujaf-420	487	12	firms	firm	NOUN
gujaf-420	487	13	in	in	ADP
gujaf-420	487	14	nigeria	nigeria	PROPN
gujaf-420	487	15	.	.	PUNCT
gujaf-420	488	1	international	international	ADJ
gujaf-420	488	2	journal	journal	PROPN
gujaf-420	488	3	of	of	ADP
gujaf-420	488	4	intellectual	intellectual	ADJ
gujaf-420	488	5	discourse	discourse	NOUN
gujaf-420	488	6	(	(	PUNCT
gujaf-420	488	7	ijid),3(1	ijid),3(1	PROPN
gujaf-420	488	8	)	)	PUNCT
gujaf-420	488	9	,	,	PUNCT
gujaf-420	488	10	381	381	NUM
gujaf-420	488	11	-	-	SYM
gujaf-420	488	12	396	396	NUM
gujaf-420	488	13	.	.	PUNCT
gujaf-420	489	1	okpala	okpala	NOUN
gujaf-420	489	2	,	,	PUNCT
gujaf-420	489	3	o.	o.	PROPN
gujaf-420	489	4	p.	p.	NOUN
gujaf-420	489	5	(	(	PUNCT
gujaf-420	489	6	2019	2019	NUM
gujaf-420	489	7	)	)	PUNCT
gujaf-420	489	8	.	.	PUNCT
gujaf-420	490	1	an	an	DET
gujaf-420	490	2	exploratory	exploratory	ADJ
gujaf-420	490	3	study	study	NOUN
gujaf-420	490	4	of	of	ADP
gujaf-420	490	5	the	the	DET
gujaf-420	490	6	level	level	NOUN
gujaf-420	490	7	of	of	ADP
gujaf-420	490	8	social	social	ADJ
gujaf-420	490	9	and	and	CCONJ
gujaf-420	490	10	environmental	environmental	ADJ
gujaf-420	490	11	disclosures	disclosure	NOUN
gujaf-420	490	12	by	by	ADP
gujaf-420	490	13	listed	list	VERB
gujaf-420	490	14	firms	firm	NOUN
gujaf-420	490	15	in	in	ADP
gujaf-420	490	16	nigeria	nigeria	PROPN
gujaf-420	490	17	,	,	PUNCT
gujaf-420	490	18	15(2	15(2	NUM
gujaf-420	490	19	)	)	PUNCT
gujaf-420	490	20	,	,	PUNCT
gujaf-420	490	21	160–172	160–172	NUM
gujaf-420	490	22	.	.	PUNCT
gujaf-420	491	1	onyali	onyali	PROPN
gujaf-420	491	2	,	,	PUNCT
gujaf-420	491	3	c.	c.	PROPN
gujaf-420	491	4	i.	i.	PROPN
gujaf-420	491	5	,	,	PUNCT
gujaf-420	491	6	&	&	CCONJ
gujaf-420	491	7	okafor	okafor	PROPN
gujaf-420	491	8	,	,	PUNCT
gujaf-420	491	9	t.	t.	PROPN
gujaf-420	491	10	g.	g.	PROPN
gujaf-420	491	11	(	(	PUNCT
gujaf-420	491	12	2019	2019	NUM
gujaf-420	491	13	)	)	PUNCT
gujaf-420	491	14	.	.	PUNCT
gujaf-420	492	1	firm	firm	ADJ
gujaf-420	492	2	attributes	attribute	NOUN
gujaf-420	492	3	and	and	CCONJ
gujaf-420	492	4	corporate	corporate	ADJ
gujaf-420	492	5	environmental	environmental	ADJ
gujaf-420	492	6	performance	performance	NOUN
gujaf-420	492	7	:	:	PUNCT
gujaf-420	492	8	evidence	evidence	NOUN
gujaf-420	492	9	from	from	ADP
gujaf-420	492	10	quoted	quote	VERB
gujaf-420	492	11	industrial	industrial	ADJ
gujaf-420	492	12	firms	firm	NOUN
gujaf-420	492	13	on	on	ADP
gujaf-420	492	14	nigerian	nigerian	ADJ
gujaf-420	492	15	stock	stock	NOUN
gujaf-420	492	16	exchange	exchange	PROPN
gujaf-420	492	17	.	.	PUNCT
gujaf-420	493	1	scholars	scholar	NOUN
gujaf-420	493	2	journal	journal	PROPN
gujaf-420	493	3	of	of	ADP
gujaf-420	493	4	economics	economic	NOUN
gujaf-420	493	5	,	,	PUNCT
gujaf-420	493	6	business	business	NOUN
gujaf-420	493	7	and	and	CCONJ
gujaf-420	493	8	management	management	NOUN
gujaf-420	493	9	,	,	PUNCT
gujaf-420	493	10	5(9	5(9	NUM
gujaf-420	493	11	)	)	PUNCT
gujaf-420	493	12	,	,	PUNCT
gujaf-420	493	13	854	854	NUM
gujaf-420	493	14	-	-	SYM
gujaf-420	493	15	863	863	NUM
gujaf-420	493	16	.	.	PUNCT
gujaf-420	494	1	otung	otung	PROPN
gujaf-420	494	2	,	,	PUNCT
gujaf-420	494	3	a.	a.	NOUN
gujaf-420	494	4	u	u	NOUN
gujaf-420	494	5	;	;	PUNCT
gujaf-420	494	6	akpan	akpan	PROPN
gujaf-420	494	7	,	,	PUNCT
gujaf-420	494	8	d.	d.	PROPN
gujaf-420	494	9	c.	c.	PROPN
gujaf-420	494	10	,	,	PUNCT
gujaf-420	494	11	&	&	CCONJ
gujaf-420	494	12	nsentip	nsentip	PROPN
gujaf-420	494	13	,	,	PUNCT
gujaf-420	494	14	e.	e.	PROPN
gujaf-420	494	15	b.(2025	b.(2025	PROPN
gujaf-420	494	16	)	)	PUNCT
gujaf-420	494	17	.	.	PUNCT
gujaf-420	495	1	board	board	NOUN
gujaf-420	495	2	attributes	attribute	NOUN
gujaf-420	495	3	and	and	CCONJ
gujaf-420	495	4	environmental	environmental	ADJ
gujaf-420	495	5	sustainability	sustainability	NOUN
gujaf-420	495	6	reporting	report	VERB
gujaf-420	495	7	among	among	ADP
gujaf-420	495	8	listed	list	VERB
gujaf-420	495	9	consumer	consumer	NOUN
gujaf-420	495	10	goods	good	NOUN
gujaf-420	495	11	firms	firm	NOUN
gujaf-420	495	12	in	in	ADP
gujaf-420	495	13	nigeria	nigeria	PROPN
gujaf-420	495	14	.	.	PUNCT
gujaf-420	496	1	international	international	ADJ
gujaf-420	496	2	journal	journal	PROPN
gujaf-420	496	3	of	of	ADP
gujaf-420	496	4	business	business	PROPN
gujaf-420	496	5	&	&	CCONJ
gujaf-420	496	6	law	law	PROPN
gujaf-420	496	7	research	research	NOUN
gujaf-420	496	8	13(1),324	13(1),324	NUM
gujaf-420	496	9	-	-	SYM
gujaf-420	496	10	334	334	NUM
gujaf-420	496	11	.	.	PUNCT
gujaf-420	497	1	osemene	osemene	NOUN
gujaf-420	497	2	,	,	PUNCT
gujaf-420	497	3	o.	o.	PROPN
gujaf-420	497	4	f.	f.	PROPN
gujaf-420	497	5	,	,	PUNCT
gujaf-420	497	6	&	&	CCONJ
gujaf-420	497	7	fagbeme	fagbeme	PROPN
gujaf-420	497	8	,	,	PUNCT
gujaf-420	497	9	o.	o.	NOUN
gujaf-420	497	10	t.	t.	PROPN
gujaf-420	497	11	(	(	PUNCT
gujaf-420	497	12	2019	2019	NUM
gujaf-420	497	13	)	)	PUNCT
gujaf-420	497	14	.	.	PUNCT
gujaf-420	498	1	evaluated	evaluate	VERB
gujaf-420	498	2	the	the	DET
gujaf-420	498	3	relationship	relationship	NOUN
gujaf-420	498	4	existing	exist	VERB
gujaf-420	498	5	between	between	ADP
gujaf-420	498	6	corporate	corporate	ADJ
gujaf-420	498	7	governance	governance	NOUN
gujaf-420	498	8	and	and	CCONJ
gujaf-420	498	9	environmental	environmental	ADJ
gujaf-420	498	10	reporting	reporting	NOUN
gujaf-420	498	11	of	of	ADP
gujaf-420	498	12	listed	list	VERB
gujaf-420	498	13	consumer	consumer	NOUN
gujaf-420	498	14	goods	good	NOUN
gujaf-420	498	15	’	'	PUNCT
gujaf-420	498	16	gusau	gusau	ADJ
gujaf-420	498	17	journal	journal	NOUN
gujaf-420	498	18	of	of	ADP
gujaf-420	498	19	accounting	accounting	NOUN
gujaf-420	498	20	and	and	CCONJ
gujaf-420	498	21	finance	finance	NOUN
gujaf-420	498	22	,	,	PUNCT
gujaf-420	498	23	vol.6	vol.6	PROPN
gujaf-420	498	24	,	,	PUNCT
gujaf-420	498	25	issue	issue	NOUN
gujaf-420	498	26	2	2	NUM
gujaf-420	498	27	,	,	PUNCT
gujaf-420	498	28	april	april	PROPN
gujaf-420	498	29	,	,	PUNCT
gujaf-420	498	30	2025	2025	NUM
gujaf-420	498	31	141	141	NUM
gujaf-420	498	32	companies	company	NOUN
gujaf-420	498	33	in	in	ADP
gujaf-420	498	34	nigeria	nigeria	PROPN
gujaf-420	498	35	.	.	PUNCT
gujaf-420	499	1	fountain	fountain	PROPN
gujaf-420	499	2	university	university	PROPN
gujaf-420	499	3	osogbo	osogbo	PROPN
gujaf-420	499	4	journal	journal	PROPN
gujaf-420	499	5	of	of	ADP
gujaf-420	499	6	management	management	NOUN
gujaf-420	499	7	(	(	PUNCT
gujaf-420	499	8	fuojm	fuojm	PROPN
gujaf-420	499	9	)	)	PUNCT
gujaf-420	499	10	,	,	PUNCT
gujaf-420	499	11	4(3	4(3	NUM
gujaf-420	499	12	)	)	PUNCT
gujaf-420	499	13	,	,	PUNCT
gujaf-420	499	14	1	1	NUM
gujaf-420	499	15	–	–	SYM
gujaf-420	499	16	22	22	NUM
gujaf-420	499	17	.	.	X
gujaf-420	500	1	ozordi	ozordi	PROPN
gujaf-420	500	2	,	,	PUNCT
gujaf-420	500	3	e.	e.	PROPN
gujaf-420	500	4	,	,	PUNCT
gujaf-420	500	5	uwalomwa	uwalomwa	PROPN
gujaf-420	500	6	,	,	PUNCT
gujaf-420	500	7	u.	u.	PROPN
gujaf-420	500	8	,obarakpo	,obarakpo	PROPN
gujaf-420	500	9	,	,	PUNCT
gujaf-420	500	10	t.	t.	PROPN
gujaf-420	500	11	,	,	PUNCT
gujaf-420	500	12	ikumapayi	ikumapayi	ADV
gujaf-420	500	13	,	,	PUNCT
gujaf-420	500	14	t.	t.	PROPN
gujaf-420	500	15	,	,	PUNCT
gujaf-420	500	16	&	&	CCONJ
gujaf-420	500	17	gbenedio	gbenedio	NOUN
gujaf-420	500	18	,	,	PUNCT
gujaf-420	500	19	a.	a.	PROPN
gujaf-420	500	20	e.	e.	PROPN
gujaf-420	500	21	(	(	PUNCT
gujaf-420	500	22	2018	2018	NUM
gujaf-420	500	23	)	)	PUNCT
gujaf-420	500	24	.	.	PUNCT
gujaf-420	501	1	corporate	corporate	ADJ
gujaf-420	501	2	diversity	diversity	NOUN
gujaf-420	501	3	and	and	CCONJ
gujaf-420	501	4	corporate	corporate	ADJ
gujaf-420	501	5	social	social	ADJ
gujaf-420	501	6	environmental	environmental	ADJ
gujaf-420	501	7	disclosure	disclosure	NOUN
gujaf-420	501	8	of	of	ADP
gujaf-420	501	9	listed	list	VERB
gujaf-420	501	10	manufacturing	manufacturing	NOUN
gujaf-420	501	11	companies	company	NOUN
gujaf-420	501	12	in	in	ADP
gujaf-420	501	13	nigeria	nigeria	PROPN
gujaf-420	501	14	.	.	PUNCT
gujaf-420	502	1	problems	problem	NOUN
gujaf-420	502	2	and	and	CCONJ
gujaf-420	502	3	perspectives	perspective	NOUN
gujaf-420	502	4	in	in	ADP
gujaf-420	502	5	management	management	NOUN
gujaf-420	502	6	,	,	PUNCT
gujaf-420	502	7	16(3	16(3	NOUN
gujaf-420	502	8	)	)	PUNCT
gujaf-420	502	9	,	,	PUNCT
gujaf-420	502	10	229	229	NUM
gujaf-420	502	11	-	-	SYM
gujaf-420	502	12	244	244	NUM
gujaf-420	502	13	.	.	PUNCT
gujaf-420	503	1	prudencia	prudencia	NOUN
gujaf-420	503	2	,	,	PUNCT
gujaf-420	503	3	p.	p.	NOUN
gujaf-420	503	4	,	,	PUNCT
gujaf-420	503	5	forte	forte	PROPN
gujaf-420	503	6	,	,	PUNCT
gujaf-420	503	7	h.	h.	PROPN
gujaf-420	503	8	,	,	PUNCT
gujaf-420	503	9	crisostomo	crisostomo	PROPN
gujaf-420	503	10	,	,	PUNCT
gujaf-420	503	11	v.	v.	ADV
gujaf-420	503	12	,	,	PUNCT
gujaf-420	503	13	&	&	CCONJ
gujaf-420	503	14	vasconcelos	vasconcelos	PROPN
gujaf-420	503	15	,	,	PUNCT
gujaf-420	503	16	a.	a.	NOUN
gujaf-420	503	17	(	(	PUNCT
gujaf-420	503	18	2021	2021	NUM
gujaf-420	503	19	)	)	PUNCT
gujaf-420	503	20	.	.	PUNCT
gujaf-420	504	1	effect	effect	NOUN
gujaf-420	504	2	of	of	ADP
gujaf-420	504	3	diversity	diversity	NOUN
gujaf-420	504	4	in	in	ADP
gujaf-420	504	5	the	the	DET
gujaf-420	504	6	board	board	NOUN
gujaf-420	504	7	of	of	ADP
gujaf-420	504	8	directors	director	NOUN
gujaf-420	504	9	and	and	CCONJ
gujaf-420	504	10	top	top	ADJ
gujaf-420	504	11	management	management	NOUN
gujaf-420	504	12	team	team	NOUN
gujaf-420	504	13	on	on	ADP
gujaf-420	504	14	corporate	corporate	ADJ
gujaf-420	504	15	social	social	ADJ
gujaf-420	504	16	responsibility	responsibility	NOUN
gujaf-420	504	17	bbr	bbr	PROPN
gujaf-420	504	18	.	.	PUNCT
gujaf-420	505	1	brazilian	brazilian	ADJ
gujaf-420	505	2	business	business	PROPN
gujaf-420	505	3	review	review	PROPN
gujaf-420	505	4	,	,	PUNCT
gujaf-420	505	5	18	18	NUM
gujaf-420	505	6	(	(	PUNCT
gujaf-420	505	7	2	2	NUM
gujaf-420	505	8	)	)	PUNCT
gujaf-420	505	9	,	,	PUNCT
gujaf-420	505	10	118	118	NUM
gujaf-420	505	11	-	-	SYM
gujaf-420	505	12	139	139	NUM
gujaf-420	505	13	.	.	PUNCT
gujaf-420	506	1	putri	putri	ADJ
gujaf-420	506	2	,	,	PUNCT
gujaf-420	506	3	d.	d.	PROPN
gujaf-420	506	4	a.	a.	PROPN
gujaf-420	506	5	,	,	PUNCT
gujaf-420	506	6	azhar	azhar	PROPN
gujaf-420	506	7	&	&	CCONJ
gujaf-420	506	8	erlina	erlina	PROPN
gujaf-420	506	9	.	.	PUNCT
gujaf-420	507	1	(	(	PUNCT
gujaf-420	507	2	2017	2017	NUM
gujaf-420	507	3	)	)	PUNCT
gujaf-420	507	4	.	.	PUNCT
gujaf-420	508	1	analysis	analysis	NOUN
gujaf-420	508	2	of	of	ADP
gujaf-420	508	3	the	the	DET
gujaf-420	508	4	factors	factor	NOUN
gujaf-420	508	5	that	that	PRON
gujaf-420	508	6	influence	influence	VERB
gujaf-420	508	7	timeliness	timeliness	NOUN
gujaf-420	508	8	of	of	ADP
gujaf-420	508	9	financial	financial	ADJ
gujaf-420	508	10	statement	statement	NOUN
gujaf-420	508	11	submission	submission	NOUN
gujaf-420	508	12	in	in	ADP
gujaf-420	508	13	consumption	consumption	NOUN
gujaf-420	508	14	industrial	industrial	ADJ
gujaf-420	508	15	companies	company	NOUN
gujaf-420	508	16	listed	list	VERB
gujaf-420	508	17	in	in	ADP
gujaf-420	508	18	indonesian	indonesian	ADJ
gujaf-420	508	19	stock	stock	PROPN
gujaf-420	508	20	exchange	exchange	PROPN
gujaf-420	508	21	(	(	PUNCT
gujaf-420	508	22	idx	idx	PROPN
gujaf-420	508	23	)	)	PUNCT
gujaf-420	508	24	.	.	PUNCT
gujaf-420	509	1	retrieved	retrieve	VERB
gujaf-420	509	2	form	form	NOUN
gujaf-420	509	3	https://www.researchgate.net	https://www.researchgate.net	PROPN
gujaf-420	509	4	rao	rao	PROPN
gujaf-420	509	5	,	,	PUNCT
gujaf-420	509	6	k.	k.	PROPN
gujaf-420	509	7	,	,	PUNCT
gujaf-420	509	8	&	&	CCONJ
gujaf-420	509	9	tilt	tilt	PROPN
gujaf-420	509	10	,	,	PUNCT
gujaf-420	509	11	c.	c.	NOUN
gujaf-420	509	12	(	(	PUNCT
gujaf-420	509	13	2016a	2016a	NUM
gujaf-420	509	14	)	)	PUNCT
gujaf-420	509	15	.	.	PUNCT
gujaf-420	510	1	board	board	NOUN
gujaf-420	510	2	composition	composition	NOUN
gujaf-420	510	3	and	and	CCONJ
gujaf-420	510	4	corporate	corporate	ADJ
gujaf-420	510	5	social	social	ADJ
gujaf-420	510	6	responsibility	responsibility	NOUN
gujaf-420	510	7	.	.	PUNCT
gujaf-420	511	1	the	the	DET
gujaf-420	511	2	role	role	NOUN
gujaf-420	511	3	of	of	ADP
gujaf-420	511	4	diversity	diversity	NOUN
gujaf-420	511	5	,	,	PUNCT
gujaf-420	511	6	gender	gender	NOUN
gujaf-420	511	7	,	,	PUNCT
gujaf-420	511	8	strategy	strategy	NOUN
gujaf-420	511	9	and	and	CCONJ
gujaf-420	511	10	decision	decision	NOUN
gujaf-420	511	11	making	making	NOUN
gujaf-420	511	12	.	.	PUNCT
gujaf-420	512	1	journal	journal	PROPN
gujaf-420	512	2	of	of	ADP
gujaf-420	512	3	business	business	NOUN
gujaf-420	512	4	ethics	ethic	NOUN
gujaf-420	512	5	,	,	PUNCT
gujaf-420	512	6	138(2	138(2	NUM
gujaf-420	512	7	)	)	PUNCT
gujaf-420	512	8	,	,	PUNCT
gujaf-420	512	9	327	327	NUM
gujaf-420	512	10	-	-	SYM
gujaf-420	512	11	347	347	NUM
gujaf-420	512	12	.	.	PUNCT
gujaf-420	513	1	riyadh	riyadh	PROPN
gujaf-420	513	2	,	,	PUNCT
gujaf-420	513	3	h.	h.	PROPN
gujaf-420	513	4	a.	a.	PROPN
gujaf-420	513	5	,	,	PUNCT
gujaf-420	513	6	sukoarsono	sukoarsono	PROPN
gujaf-420	513	7	,	,	PUNCT
gujaf-420	513	8	e.	e.	PROPN
gujaf-420	513	9	g.	g.	PROPN
gujaf-420	513	10	,	,	PUNCT
gujaf-420	513	11	alfaiza	alfaiza	PROPN
gujaf-420	513	12	,	,	PUNCT
gujaf-420	513	13	s.	s.	PROPN
gujaf-420	513	14	a.	a.	PROPN
gujaf-420	513	15	,	,	PUNCT
gujaf-420	513	16	&	&	CCONJ
gujaf-420	513	17	ntim	ntim	PROPN
gujaf-420	513	18	,	,	PUNCT
gujaf-420	513	19	c.	c.	PROPN
gujaf-420	513	20	g.	g.	PROPN
gujaf-420	513	21	(	(	PUNCT
gujaf-420	513	22	2019	2019	NUM
gujaf-420	513	23	)	)	PUNCT
gujaf-420	513	24	.	.	PUNCT
gujaf-420	514	1	the	the	DET
gujaf-420	514	2	impact	impact	NOUN
gujaf-420	514	3	of	of	ADP
gujaf-420	514	4	corporate	corporate	ADJ
gujaf-420	514	5	social	social	ADJ
gujaf-420	514	6	responsibility	responsibility	NOUN
gujaf-420	514	7	disclosure	disclosure	NOUN
gujaf-420	514	8	and	and	CCONJ
gujaf-420	514	9	board	board	NOUN
gujaf-420	514	10	characteristics	characteristic	NOUN
gujaf-420	514	11	on	on	ADP
gujaf-420	514	12	corporate	corporate	ADJ
gujaf-420	514	13	performance	performance	NOUN
gujaf-420	514	14	.	.	PUNCT
gujaf-420	515	1	journal	journal	NOUN
gujaf-420	515	2	of	of	ADP
gujaf-420	515	3	cogent	cogent	ADJ
gujaf-420	515	4	bus	bus	NOUN
gujaf-420	515	5	.	.	PUNCT
gujaf-420	515	6	&	&	CCONJ
gujaf-420	515	7	management	management	PROPN
gujaf-420	515	8	,	,	PUNCT
gujaf-420	515	9	6(1	6(1	NUM
gujaf-420	515	10	)	)	PUNCT
gujaf-420	515	11	,	,	PUNCT
gujaf-420	515	12	1	1	NUM
gujaf-420	515	13	-	-	SYM
gujaf-420	515	14	18	18	NUM
gujaf-420	515	15	.	.	PUNCT
gujaf-420	516	1	saka	saka	PROPN
gujaf-420	516	2	,	,	PUNCT
gujaf-420	516	3	t.	t.	PROPN
gujaf-420	516	4	a.(2024	a.(2024	PROPN
gujaf-420	516	5	)	)	PUNCT
gujaf-420	516	6	.	.	PUNCT
gujaf-420	517	1	environmental	environmental	ADJ
gujaf-420	517	2	and	and	CCONJ
gujaf-420	517	3	social	social	ADJ
gujaf-420	517	4	information	information	NOUN
gujaf-420	517	5	disclosure	disclosure	NOUN
gujaf-420	517	6	quality	quality	NOUN
gujaf-420	517	7	and	and	CCONJ
gujaf-420	517	8	financial	financial	ADJ
gujaf-420	517	9	performance	performance	NOUN
gujaf-420	517	10	of	of	ADP
gujaf-420	517	11	listed	list	VERB
gujaf-420	517	12	manufacturing	manufacturing	NOUN
gujaf-420	517	13	companies	company	NOUN
gujaf-420	517	14	in	in	ADP
gujaf-420	517	15	nigeria.gusau	nigeria.gusau	NUM
gujaf-420	517	16	journal	journal	NOUN
gujaf-420	517	17	of	of	ADP
gujaf-420	517	18	accounting	accounting	NOUN
gujaf-420	517	19	and	and	CCONJ
gujaf-420	517	20	finanance,5(2),88	finanance,5(2),88	NOUN
gujaf-420	517	21	-	-	PUNCT
gujaf-420	517	22	108	108	NUM
gujaf-420	517	23	.	.	PUNCT
gujaf-420	518	1	samaha	samaha	PROPN
gujaf-420	518	2	,	,	PUNCT
gujaf-420	518	3	k.	k.	PROPN
gujaf-420	518	4	,	,	PUNCT
gujaf-420	518	5	khlif	khlif	PROPN
gujaf-420	518	6	,	,	PUNCT
gujaf-420	518	7	h.	h.	PROPN
gujaf-420	518	8	,	,	PUNCT
gujaf-420	518	9	&	&	CCONJ
gujaf-420	518	10	hussainey	hussainey	PROPN
gujaf-420	518	11	,	,	PUNCT
gujaf-420	518	12	k.	k.	PROPN
gujaf-420	518	13	(	(	PUNCT
gujaf-420	518	14	2015	2015	NUM
gujaf-420	518	15	)	)	PUNCT
gujaf-420	518	16	.	.	PUNCT
gujaf-420	519	1	the	the	DET
gujaf-420	519	2	impact	impact	NOUN
gujaf-420	519	3	of	of	ADP
gujaf-420	519	4	board	board	NOUN
gujaf-420	519	5	and	and	CCONJ
gujaf-420	519	6	audit	audit	NOUN
gujaf-420	519	7	committee	committee	NOUN
gujaf-420	519	8	characteristics	characteristic	NOUN
gujaf-420	519	9	on	on	ADP
gujaf-420	519	10	voluntary	voluntary	ADJ
gujaf-420	519	11	disclosure	disclosure	NOUN
gujaf-420	519	12	:	:	PUNCT
gujaf-420	519	13	a	a	DET
gujaf-420	519	14	meta	meta	ADJ
gujaf-420	519	15	-	-	PUNCT
gujaf-420	519	16	analysis	analysis	NOUN
gujaf-420	519	17	.	.	PUNCT
gujaf-420	520	1	journal	journal	NOUN
gujaf-420	520	2	of	of	ADP
gujaf-420	520	3	international	international	ADJ
gujaf-420	520	4	accounting	accounting	NOUN
gujaf-420	520	5	,	,	PUNCT
gujaf-420	520	6	auditing	auditing	NOUN
gujaf-420	520	7	and	and	CCONJ
gujaf-420	520	8	taxation	taxation	NOUN
gujaf-420	520	9	,	,	PUNCT
gujaf-420	520	10	24	24	NUM
gujaf-420	520	11	,	,	PUNCT
gujaf-420	520	12	13–28	13–28	NUM
gujaf-420	520	13	.	.	PUNCT
gujaf-420	521	1	salawu	salawu	PROPN
gujaf-420	521	2	,	,	PUNCT
gujaf-420	521	3	m.	m.	NOUN
gujaf-420	521	4	a.	a.	PROPN
gujaf-420	521	5	,	,	PUNCT
gujaf-420	521	6	muhammed	muhamme	VERB
gujaf-420	521	7	,	,	PUNCT
gujaf-420	521	8	t.	t.	PROPN
gujaf-420	521	9	d.	d.	PROPN
gujaf-420	521	10	,	,	PUNCT
gujaf-420	521	11	garba	garba	PROPN
gujaf-420	521	12	,	,	PUNCT
gujaf-420	521	13	a.	a.	PROPN
gujaf-420	521	14	,	,	PUNCT
gujaf-420	521	15	&	&	CCONJ
gujaf-420	521	16	salisu	salisu	PROPN
gujaf-420	521	17	,	,	PUNCT
gujaf-420	521	18	m.(2021	m.(2021	PROPN
gujaf-420	521	19	)	)	PUNCT
gujaf-420	521	20	.	.	PUNCT
gujaf-420	522	1	effect	effect	NOUN
gujaf-420	522	2	of	of	ADP
gujaf-420	522	3	board	board	NOUN
gujaf-420	522	4	characteristics	characteristic	NOUN
gujaf-420	522	5	on	on	ADP
gujaf-420	522	6	social	social	ADJ
gujaf-420	522	7	and	and	CCONJ
gujaf-420	522	8	environmental	environmental	ADJ
gujaf-420	522	9	disclosure	disclosure	NOUN
gujaf-420	522	10	of	of	ADP
gujaf-420	522	11	listed	list	VERB
gujaf-420	522	12	environmentally	environmentally	ADV
gujaf-420	522	13	sensitive	sensitive	ADJ
gujaf-420	522	14	firms	firm	NOUN
gujaf-420	522	15	in	in	ADP
gujaf-420	522	16	nigeria	nigeria	PROPN
gujaf-420	522	17	.	.	PUNCT
gujaf-420	523	1	gusau	gusau	PROPN
gujaf-420	523	2	journal	journal	PROPN
gujaf-420	523	3	of	of	ADP
gujaf-420	523	4	accounting	accounting	NOUN
gujaf-420	523	5	and	and	CCONJ
gujaf-420	523	6	finance	finance	NOUN
gujaf-420	523	7	,	,	PUNCT
gujaf-420	523	8	2(3	2(3	NUM
gujaf-420	523	9	)	)	PUNCT
gujaf-420	523	10	,	,	PUNCT
gujaf-420	523	11	1	1	NUM
gujaf-420	523	12	-	-	SYM
gujaf-420	523	13	16	16	NUM
gujaf-420	523	14	.	.	PUNCT
gujaf-420	524	1	shaheen	shaheen	PROPN
gujaf-420	524	2	,	,	PUNCT
gujaf-420	524	3	r.	r.	PROPN
gujaf-420	524	4	,	,	PUNCT
gujaf-420	524	5	luo	luo	PROPN
gujaf-420	524	6	,	,	PUNCT
gujaf-420	524	7	q.	q.	PROPN
gujaf-420	524	8	&	&	CCONJ
gujaf-420	524	9	bala	bala	PROPN
gujaf-420	524	10	,	,	PUNCT
gujaf-420	524	11	h.	h.	PROPN
gujaf-420	524	12	(	(	PUNCT
gujaf-420	524	13	2022	2022	NUM
gujaf-420	524	14	)	)	PUNCT
gujaf-420	524	15	female	female	ADJ
gujaf-420	524	16	ceo	ceo	NOUN
gujaf-420	524	17	succession	succession	NOUN
gujaf-420	524	18	and	and	CCONJ
gujaf-420	524	19	corporate	corporate	ADJ
gujaf-420	524	20	social	social	ADJ
gujaf-420	524	21	disclosure	disclosure	NOUN
gujaf-420	524	22	in	in	ADP
gujaf-420	524	23	china	china	PROPN
gujaf-420	524	24	:	:	PUNCT
gujaf-420	524	25	unveiling	unveil	VERB
gujaf-420	524	26	the	the	DET
gujaf-420	524	27	significance	significance	NOUN
gujaf-420	524	28	of	of	ADP
gujaf-420	524	29	ownership	ownership	NOUN
gujaf-420	524	30	status	status	NOUN
gujaf-420	524	31	and	and	CCONJ
gujaf-420	524	32	firm	firm	ADJ
gujaf-420	524	33	performance	performance	NOUN
gujaf-420	524	34	.	.	PUNCT
gujaf-420	525	1	environmental	environmental	ADJ
gujaf-420	525	2	science	science	NOUN
gujaf-420	525	3	and	and	CCONJ
gujaf-420	525	4	pollution	pollution	NOUN
gujaf-420	525	5	research	research	NOUN
gujaf-420	525	6	,	,	PUNCT
gujaf-420	525	7	29	29	NUM
gujaf-420	525	8	,	,	PUNCT
gujaf-420	525	9	1	1	NUM
gujaf-420	525	10	-	-	SYM
gujaf-420	525	11	17	17	NUM
gujaf-420	525	12	.	.	PUNCT
gujaf-420	526	1	shehata	shehata	PROPN
gujaf-420	526	2	,	,	PUNCT
gujaf-420	526	3	n.	n.	PROPN
gujaf-420	526	4	f.	f.	PROPN
gujaf-420	526	5	(	(	PUNCT
gujaf-420	526	6	2013	2013	NUM
gujaf-420	526	7	)	)	PUNCT
gujaf-420	526	8	.	.	PUNCT
gujaf-420	527	1	how	how	SCONJ
gujaf-420	527	2	could	could	AUX
gujaf-420	527	3	board	board	VERB
gujaf-420	527	4	diversity	diversity	NOUN
gujaf-420	527	5	influence	influence	NOUN
gujaf-420	527	6	corporate	corporate	ADJ
gujaf-420	527	7	disclosure	disclosure	NOUN
gujaf-420	527	8	?	?	PUNCT
gujaf-420	528	1	corporate	corporate	ADJ
gujaf-420	528	2	board	board	NOUN
gujaf-420	528	3	:	:	PUNCT
gujaf-420	528	4	role	role	NOUN
gujaf-420	528	5	,	,	PUNCT
gujaf-420	528	6	duties	duty	NOUN
gujaf-420	528	7	and	and	CCONJ
gujaf-420	528	8	composition	composition	NOUN
gujaf-420	528	9	,	,	PUNCT
gujaf-420	528	10	9(3	9(3	NUM
gujaf-420	528	11	)	)	PUNCT
gujaf-420	528	12	,	,	PUNCT
gujaf-420	528	13	42	42	NUM
gujaf-420	528	14	-	-	SYM
gujaf-420	528	15	49	49	NUM
gujaf-420	528	16	.	.	PUNCT
gujaf-420	529	1	thankgod	thankgod	PROPN
gujaf-420	529	2	,	,	PUNCT
gujaf-420	529	3	c.	c.	PROPN
gujaf-420	529	4	n.	n.	PROPN
gujaf-420	529	5	,	,	PUNCT
gujaf-420	529	6	emmanuel	emmanuel	PROPN
gujaf-420	529	7	,	,	PUNCT
gujaf-420	529	8	a.	a.	PROPN
gujaf-420	529	9	l.	l.	PROPN
gujaf-420	529	10	i.	i.	PROPN
gujaf-420	529	11	,	,	PUNCT
gujaf-420	529	12	&	&	CCONJ
gujaf-420	529	13	clifford	clifford	PROPN
gujaf-420	529	14	,	,	PUNCT
gujaf-420	529	15	o.	o.	PROPN
gujaf-420	529	16	o.	o.	PROPN
gujaf-420	529	17	(	(	PUNCT
gujaf-420	529	18	2021	2021	NUM
gujaf-420	529	19	)	)	PUNCT
gujaf-420	529	20	.	.	PUNCT
gujaf-420	530	1	board	board	NOUN
gujaf-420	530	2	characteristics	characteristic	NOUN
gujaf-420	530	3	and	and	CCONJ
gujaf-420	530	4	environmental	environmental	ADJ
gujaf-420	530	5	disclosure	disclosure	NOUN
gujaf-420	530	6	of	of	ADP
gujaf-420	530	7	quoted	quote	VERB
gujaf-420	530	8	oil	oil	NOUN
gujaf-420	530	9	and	and	CCONJ
gujaf-420	530	10	gas	gas	NOUN
gujaf-420	530	11	firms	firm	NOUN
gujaf-420	530	12	in	in	ADP
gujaf-420	530	13	nigeria	nigeria	PROPN
gujaf-420	530	14	:	:	PUNCT
gujaf-420	530	15	the	the	DET
gujaf-420	530	16	moderating	moderate	VERB
gujaf-420	530	17	role	role	NOUN
gujaf-420	530	18	of	of	ADP
gujaf-420	530	19	firm	firm	ADJ
gujaf-420	530	20	size	size	NOUN
gujaf-420	530	21	.	.	PUNCT
gujaf-420	531	1	international	international	ADJ
gujaf-420	531	2	journal	journal	NOUN
gujaf-420	531	3	of	of	ADP
gujaf-420	531	4	innovative	innovative	ADJ
gujaf-420	531	5	finance	finance	NOUN
gujaf-420	531	6	and	and	CCONJ
gujaf-420	531	7	economics	economic	NOUN
gujaf-420	531	8	research	research	NOUN
gujaf-420	531	9	9(4	9(4	PROPN
gujaf-420	531	10	)	)	PUNCT
gujaf-420	531	11	,	,	PUNCT
gujaf-420	531	12	51	51	NUM
gujaf-420	531	13	-	-	SYM
gujaf-420	531	14	62	62	NUM
gujaf-420	531	15	.	.	PUNCT
gujaf-420	532	1	tilt	tilt	NOUN
gujaf-420	532	2	,	,	PUNCT
gujaf-420	532	3	c.	c.	PROPN
gujaf-420	532	4	a.	a.	PROPN
gujaf-420	532	5	,	,	PUNCT
gujaf-420	532	6	qian	qian	PROPN
gujaf-420	532	7	,	,	PUNCT
gujaf-420	532	8	w.	w.	PROPN
gujaf-420	532	9	,	,	PUNCT
gujaf-420	532	10	kuruppu	kuruppu	PROPN
gujaf-420	532	11	,	,	PUNCT
gujaf-420	532	12	s.	s.	PROPN
gujaf-420	532	13	,	,	PUNCT
gujaf-420	532	14	&	&	CCONJ
gujaf-420	532	15	dissanayake	dissanayake	PROPN
gujaf-420	532	16	,	,	PUNCT
gujaf-420	532	17	d.	d.	PROPN
gujaf-420	532	18	(	(	PUNCT
gujaf-420	532	19	2021	2021	NUM
gujaf-420	532	20	)	)	PUNCT
gujaf-420	532	21	.	.	PUNCT
gujaf-420	533	1	the	the	DET
gujaf-420	533	2	state	state	NOUN
gujaf-420	533	3	of	of	ADP
gujaf-420	533	4	business	business	NOUN
gujaf-420	533	5	sustainability	sustainability	NOUN
gujaf-420	533	6	reporting	reporting	NOUN
gujaf-420	533	7	in	in	ADP
gujaf-420	533	8	sub	sub	ADJ
gujaf-420	533	9	-	-	ADJ
gujaf-420	533	10	saharan	saharan	ADJ
gujaf-420	533	11	africa	africa	PROPN
gujaf-420	533	12	:	:	PUNCT
gujaf-420	533	13	an	an	DET
gujaf-420	533	14	agenda	agenda	NOUN
gujaf-420	533	15	for	for	ADP
gujaf-420	533	16	policy	policy	NOUN
gujaf-420	533	17	and	and	CCONJ
gujaf-420	533	18	practice	practice	NOUN
gujaf-420	533	19	.	.	PUNCT
gujaf-420	534	1	sustainability	sustainability	NOUN
gujaf-420	534	2	accounting	accounting	NOUN
gujaf-420	534	3	,	,	PUNCT
gujaf-420	534	4	management	management	NOUN
gujaf-420	534	5	and	and	CCONJ
gujaf-420	534	6	policy	policy	NOUN
gujaf-420	534	7	journal	journal	NOUN
gujaf-420	534	8	,	,	PUNCT
gujaf-420	534	9	12(2	12(2	NUM
gujaf-420	534	10	)	)	PUNCT
gujaf-420	534	11	,	,	PUNCT
gujaf-420	534	12	267	267	NUM
gujaf-420	534	13	-	-	SYM
gujaf-420	534	14	296	296	NUM
gujaf-420	534	15	.	.	PUNCT
gujaf-420	535	1	uyagu	uyagu	ADJ
gujaf-420	535	2	,	,	PUNCT
gujaf-420	535	3	b.	b.	PROPN
gujaf-420	535	4	d.	d.	PROPN
gujaf-420	535	5	,	,	PUNCT
gujaf-420	535	6	okpanachi	okpanachi	ADV
gujaf-420	535	7	,	,	PUNCT
gujaf-420	535	8	j.	j.	PROPN
gujaf-420	535	9	,	,	PUNCT
gujaf-420	535	10	nyor	nyor	NOUN
gujaf-420	535	11	,	,	PUNCT
gujaf-420	535	12	t.	t.	PROPN
gujaf-420	535	13	,	,	PUNCT
gujaf-420	535	14	&	&	CCONJ
gujaf-420	535	15	muhammad	muhammad	PROPN
gujaf-420	535	16	,	,	PUNCT
gujaf-420	535	17	l.	l.	PROPN
gujaf-420	535	18	m.	m.	PROPN
gujaf-420	535	19	(	(	PUNCT
gujaf-420	535	20	2017	2017	NUM
gujaf-420	535	21	)	)	PUNCT
gujaf-420	535	22	.	.	PUNCT
gujaf-420	536	1	effect	effect	NOUN
gujaf-420	536	2	of	of	ADP
gujaf-420	536	3	firm	firm	ADJ
gujaf-420	536	4	characteristics	characteristic	NOUN
gujaf-420	536	5	on	on	ADP
gujaf-420	536	6	environmental	environmental	ADJ
gujaf-420	536	7	reporting	reporting	NOUN
gujaf-420	536	8	practices	practice	NOUN
gujaf-420	536	9	of	of	ADP
gujaf-420	536	10	listed	list	VERB
gujaf-420	536	11	manufacturing	manufacturing	NOUN
gujaf-420	536	12	firms	firm	NOUN
gujaf-420	536	13	in	in	ADP
gujaf-420	536	14	nigeria	nigeria	PROPN
gujaf-420	536	15	.	.	PUNCT
gujaf-420	537	1	nigerian	nigerian	PROPN
gujaf-420	537	2	journal	journal	PROPN
gujaf-420	537	3	of	of	ADP
gujaf-420	537	4	management	management	NOUN
gujaf-420	537	5	sciences	science	NOUN
gujaf-420	537	6	,	,	PUNCT
gujaf-420	537	7	6(1	6(1	NUM
gujaf-420	537	8	)	)	PUNCT
gujaf-420	537	9	,	,	PUNCT
gujaf-420	537	10	139	139	NUM
gujaf-420	537	11	-	-	SYM
gujaf-420	537	12	148	148	NUM
gujaf-420	537	13	.	.	PUNCT
gujaf-420	538	1	gusau	gusau	PROPN
gujaf-420	538	2	journal	journal	PROPN
gujaf-420	538	3	of	of	ADP
gujaf-420	538	4	accounting	accounting	NOUN
gujaf-420	538	5	and	and	CCONJ
gujaf-420	538	6	finance	finance	NOUN
gujaf-420	538	7	,	,	PUNCT
gujaf-420	538	8	vol.6	vol.6	PROPN
gujaf-420	538	9	,	,	PUNCT
gujaf-420	538	10	issue	issue	NOUN
gujaf-420	538	11	2	2	NUM
gujaf-420	538	12	,	,	PUNCT
gujaf-420	538	13	april	april	PROPN
gujaf-420	538	14	,	,	PUNCT
gujaf-420	538	15	2025	2025	NUM
gujaf-420	538	16	142	142	NUM
gujaf-420	538	17	uwuigbe	uwuigbe	NOUN
gujaf-420	538	18	,	,	PUNCT
gujaf-420	538	19	u.	u.	PROPN
gujaf-420	538	20	,	,	PUNCT
gujaf-420	538	21	teddy	teddy	PROPN
gujaf-420	538	22	,	,	PUNCT
gujaf-420	538	23	u.	u.	PROPN
gujaf-420	538	24	o.	o.	PROPN
gujaf-420	538	25	,	,	PUNCT
gujaf-420	538	26	uwuigbe	uwuigbe	NOUN
gujaf-420	538	27	,	,	PUNCT
gujaf-420	538	28	o.	o.	PROPN
gujaf-420	538	29	r.	r.	PROPN
gujaf-420	538	30	,	,	PUNCT
gujaf-420	538	31	emmanuel	emmanuel	PROPN
gujaf-420	538	32	,	,	PUNCT
gujaf-420	538	33	o.	o.	PROPN
gujaf-420	538	34	,	,	PUNCT
gujaf-420	538	35	asiriuwa	asiriuwa	ADJ
gujaf-420	538	36	,	,	PUNCT
gujaf-420	538	37	o.	o.	PROPN
gujaf-420	538	38	,	,	PUNCT
gujaf-420	538	39	eyitomi	eyitomi	NOUN
gujaf-420	538	40	,	,	PUNCT
gujaf-420	538	41	g.	g.	PROPN
gujaf-420	538	42	a.	a.	PROPN
gujaf-420	538	43	,	,	PUNCT
gujaf-420	538	44	&	&	CCONJ
gujaf-420	538	45	taiwo	taiwo	PROPN
gujaf-420	538	46	,	,	PUNCT
gujaf-420	538	47	o.	o.	PROPN
gujaf-420	538	48	s.	s.	PROPN
gujaf-420	538	49	(	(	PUNCT
gujaf-420	538	50	2018	2018	NUM
gujaf-420	538	51	)	)	PUNCT
gujaf-420	538	52	.	.	PUNCT
gujaf-420	539	1	sustainability	sustainability	NOUN
gujaf-420	539	2	reporting	reporting	NOUN
gujaf-420	539	3	and	and	CCONJ
gujaf-420	539	4	firm	firm	ADJ
gujaf-420	539	5	performance	performance	NOUN
gujaf-420	539	6	:	:	PUNCT
gujaf-420	539	7	a	a	DET
gujaf-420	539	8	bi	bi	ADJ
gujaf-420	539	9	-	-	ADJ
gujaf-420	539	10	directional	directional	ADJ
gujaf-420	539	11	approach	approach	NOUN
gujaf-420	539	12	.	.	PUNCT
gujaf-420	540	1	academy	academy	NOUN
gujaf-420	540	2	of	of	ADP
gujaf-420	540	3	strategic	strategic	ADJ
gujaf-420	540	4	management	management	NOUN
gujaf-420	540	5	journal,17(3	journal,17(3	PROPN
gujaf-420	540	6	)	)	PUNCT
gujaf-420	540	7	,	,	PUNCT
gujaf-420	540	8	1	1	NUM
gujaf-420	540	9	-	-	SYM
gujaf-420	540	10	16	16	NUM
gujaf-420	540	11	.	.	PUNCT
gujaf-420	541	1	worimegbe	worimegbe	PROPN
gujaf-420	541	2	,	,	PUNCT
gujaf-420	541	3	t.	t.	PROPN
gujaf-420	541	4	m.	m.	PROPN
gujaf-420	541	5	&	&	CCONJ
gujaf-420	541	6	oyewole	oyewole	PROPN
gujaf-420	541	7	t.	t.	PROPN
gujaf-420	541	8	(	(	PUNCT
gujaf-420	541	9	2021	2021	NUM
gujaf-420	541	10	)	)	PUNCT
gujaf-420	541	11	.	.	PUNCT
gujaf-420	542	1	environmental	environmental	ADJ
gujaf-420	542	2	accounting	accounting	NOUN
gujaf-420	542	3	disclosure	disclosure	NOUN
gujaf-420	542	4	practice	practice	NOUN
gujaf-420	542	5	of	of	ADP
gujaf-420	542	6	quoted	quote	VERB
gujaf-420	542	7	manufacturing	manufacturing	NOUN
gujaf-420	542	8	companies	company	NOUN
gujaf-420	542	9	in	in	ADP
gujaf-420	542	10	nigeria	nigeria	PROPN
gujaf-420	542	11	.	.	PUNCT
gujaf-420	543	1	global	global	ADJ
gujaf-420	543	2	journal	journal	PROPN
gujaf-420	543	3	of	of	ADP
gujaf-420	543	4	business	business	NOUN
gujaf-420	543	5	,	,	PUNCT
gujaf-420	543	6	economics	economic	NOUN
gujaf-420	543	7	and	and	CCONJ
gujaf-420	543	8	management	management	NOUN
gujaf-420	543	9	,	,	PUNCT
gujaf-420	543	10	11(1	11(1	NUM
gujaf-420	543	11	)	)	PUNCT
gujaf-420	543	12	,	,	PUNCT
gujaf-420	543	13	42–47	42–47	NOUN
gujaf-420	543	14	.	.	NOUN
gujaf-420	543	15	yaakoo	yaakoo	NOUN
gujaf-420	543	16	,	,	PUNCT
gujaf-420	543	17	d.	d.	PROPN
gujaf-420	543	18	p.	p.	PROPN
gujaf-420	543	19	,ibanichuka	,ibanichuka	PROPN
gujaf-420	543	20	,	,	PUNCT
gujaf-420	543	21	e.	e.	PROPN
gujaf-420	543	22	a.	a.	PROPN
gujaf-420	543	23	l.	l.	PROPN
gujaf-420	543	24	,	,	PUNCT
gujaf-420	543	25	&	&	CCONJ
gujaf-420	543	26	ofurum	ofurum	PROPN
gujaf-420	543	27	,	,	PUNCT
gujaf-420	543	28	c.o.(2021	c.o.(2021	PROPN
gujaf-420	543	29	)	)	PUNCT
gujaf-420	543	30	.	.	PUNCT
gujaf-420	544	1	environmental	environmental	ADJ
gujaf-420	544	2	accounting	accounting	NOUN
gujaf-420	544	3	practices	practice	NOUN
gujaf-420	544	4	and	and	CCONJ
gujaf-420	544	5	return	return	VERB
gujaf-420	544	6	on	on	ADP
gujaf-420	544	7	asset	asset	NOUN
gujaf-420	544	8	of	of	ADP
gujaf-420	544	9	quoted	quote	VERB
gujaf-420	544	10	manufacturing	manufacturing	NOUN
gujaf-420	544	11	companies	company	NOUN
gujaf-420	544	12	in	in	ADP
gujaf-420	544	13	nigeria	nigeria	PROPN
gujaf-420	544	14	.	.	PUNCT
gujaf-420	545	1	international	international	ADJ
gujaf-420	545	2	journal	journal	PROPN
gujaf-420	545	3	of	of	ADP
gujaf-420	545	4	innovative	innovative	ADJ
gujaf-420	545	5	finance	finance	NOUN
gujaf-420	545	6	and	and	CCONJ
gujaf-420	545	7	economics	economic	NOUN
gujaf-420	545	8	research	research	NOUN
gujaf-420	545	9	9(4),7	9(4),7	NUM
gujaf-420	545	10	-	-	SYM
gujaf-420	545	11	17	17	NUM
gujaf-420	545	12	.	.	PUNCT
gujaf-420	546	1	yahaya	yahaya	PROPN
gujaf-420	546	2	,	,	PUNCT
gujaf-420	546	3	o.	o.	PROPN
gujaf-420	546	4	a.	a.	PROPN
gujaf-420	546	5	,	,	PUNCT
gujaf-420	546	6	&	&	CCONJ
gujaf-420	546	7	apochi	apochi	PROPN
gujaf-420	546	8	,	,	PUNCT
gujaf-420	546	9	j.	j.	PROPN
gujaf-420	546	10	(	(	PUNCT
gujaf-420	546	11	2021	2021	NUM
gujaf-420	546	12	)	)	PUNCT
gujaf-420	546	13	.	.	PUNCT
gujaf-420	547	1	board	board	NOUN
gujaf-420	547	2	of	of	ADP
gujaf-420	547	3	directors	director	NOUN
gujaf-420	547	4	and	and	CCONJ
gujaf-420	547	5	corporate	corporate	ADJ
gujaf-420	547	6	social	social	ADJ
gujaf-420	547	7	responsibility	responsibility	NOUN
gujaf-420	547	8	reporting	reporting	NOUN
gujaf-420	547	9	of	of	ADP
gujaf-420	547	10	quoted	quote	VERB
gujaf-420	547	11	companies	company	NOUN
gujaf-420	547	12	in	in	ADP
gujaf-420	547	13	nigeria	nigeria	PROPN
gujaf-420	547	14	.	.	PUNCT
gujaf-420	548	1	journal	journal	PROPN
gujaf-420	548	2	of	of	ADP
gujaf-420	548	3	accounting	accounting	NOUN
gujaf-420	548	4	,	,	PUNCT
gujaf-420	548	5	finance	finance	NOUN
gujaf-420	548	6	and	and	CCONJ
gujaf-420	548	7	auditing	auditing	NOUN
gujaf-420	548	8	studies	study	NOUN
gujaf-420	548	9	7	7	NUM
gujaf-420	548	10	(	(	PUNCT
gujaf-420	548	11	2	2	NUM
gujaf-420	548	12	)	)	PUNCT
gujaf-420	548	13	,	,	PUNCT
gujaf-420	548	14	38	38	NUM
gujaf-420	548	15	-	-	SYM
gujaf-420	548	16	52	52	NUM
gujaf-420	548	17	.	.	PUNCT
gujaf-420	549	1	yahaya	yahaya	PROPN
gujaf-420	549	2	,	,	PUNCT
gujaf-420	549	3	o.	o.	NOUN
gujaf-420	549	4	a.	a.	NOUN
gujaf-420	549	5	(	(	PUNCT
gujaf-420	549	6	2018	2018	NUM
gujaf-420	549	7	)	)	PUNCT
gujaf-420	549	8	.	.	PUNCT
gujaf-420	550	1	environmental	environmental	ADJ
gujaf-420	550	2	reporting	reporting	NOUN
gujaf-420	550	3	practices	practice	NOUN
gujaf-420	550	4	and	and	CCONJ
gujaf-420	550	5	financial	financial	ADJ
gujaf-420	550	6	performance	performance	NOUN
gujaf-420	550	7	of	of	ADP
gujaf-420	550	8	listed	list	VERB
gujaf-420	550	9	environmentally	environmentally	ADV
gujaf-420	550	10	-	-	PUNCT
gujaf-420	550	11	sensitive	sensitive	ADJ
gujaf-420	550	12	firms	firm	NOUN
gujaf-420	550	13	in	in	ADP
gujaf-420	550	14	nigeria	nigeria	PROPN
gujaf-420	550	15	.	.	PUNCT
gujaf-420	551	1	savanna	savanna	NOUN
gujaf-420	551	2	:	:	PUNCT
gujaf-420	551	3	a	a	DET
gujaf-420	551	4	journal	journal	NOUN
gujaf-420	551	5	of	of	ADP
gujaf-420	551	6	environmental	environmental	ADJ
gujaf-420	551	7	and	and	CCONJ
gujaf-420	551	8	social	social	ADJ
gujaf-420	551	9	sciences,24(2	sciences,24(2	PROPN
gujaf-420	551	10	)	)	PUNCT
gujaf-420	551	11	,	,	PUNCT
gujaf-420	551	12	403	403	NUM
gujaf-420	551	13	-	-	SYM
gujaf-420	551	14	412	412	NUM
gujaf-420	551	15	.	.	PUNCT
gujaf-420	552	1	yarram	yarram	PROPN
gujaf-420	552	2	,	,	PUNCT
gujaf-420	552	3	s.	s.	PROPN
gujaf-420	552	4	r.	r.	PROPN
gujaf-420	552	5	,	,	PUNCT
gujaf-420	552	6	&	&	CCONJ
gujaf-420	552	7	adapa	adapa	PROPN
gujaf-420	552	8	,	,	PUNCT
gujaf-420	552	9	s.	s.	PROPN
gujaf-420	552	10	(	(	PUNCT
gujaf-420	552	11	2021	2021	NUM
gujaf-420	552	12	)	)	PUNCT
gujaf-420	552	13	.	.	PUNCT
gujaf-420	553	1	board	board	NOUN
gujaf-420	553	2	gender	gender	NOUN
gujaf-420	553	3	diversity	diversity	NOUN
gujaf-420	553	4	and	and	CCONJ
gujaf-420	553	5	corporate	corporate	ADJ
gujaf-420	553	6	social	social	ADJ
gujaf-420	553	7	responsibility	responsibility	NOUN
gujaf-420	553	8	:	:	PUNCT
gujaf-420	553	9	is	be	AUX
gujaf-420	553	10	there	there	PRON
gujaf-420	553	11	a	a	DET
gujaf-420	553	12	case	case	NOUN
gujaf-420	553	13	for	for	ADP
gujaf-420	553	14	critical	critical	ADJ
gujaf-420	553	15	mass	mass	NOUN
gujaf-420	553	16	?	?	PUNCT
gujaf-420	554	1	journal	journal	NOUN
gujaf-420	554	2	of	of	ADP
gujaf-420	554	3	cleaner	clean	ADJ
gujaf-420	554	4	production	production	NOUN
gujaf-420	554	5	,	,	PUNCT
gujaf-420	554	6	278	278	NUM
gujaf-420	554	7	,	,	PUNCT
gujaf-420	554	8	12(3),3	12(3),3	NUM
gujaf-420	554	9	-	-	SYM
gujaf-420	554	10	19	19	NUM
gujaf-420	554	11	.	.	PUNCT
gujaf-420	554	12	yusof	yusof	PROPN
gujaf-420	554	13	,	,	PUNCT
gujaf-420	554	14	s.	s.	PROPN
gujaf-420	554	15	m.	m.	PROPN
gujaf-420	554	16	,	,	PUNCT
gujaf-420	554	17	nordin	nordin	PROPN
gujaf-420	554	18	,	,	PUNCT
gujaf-420	554	19	n.	n.	PROPN
gujaf-420	554	20	a.	a.	PROPN
gujaf-420	554	21	,	,	PUNCT
gujaf-420	554	22	jais	jais	PROPN
gujaf-420	554	23	,	,	PUNCT
gujaf-420	554	24	m.	m.	NOUN
gujaf-420	554	25	,	,	PUNCT
gujaf-420	554	26	&	&	CCONJ
gujaf-420	554	27	sahari	sahari	PROPN
gujaf-420	554	28	,	,	PUNCT
gujaf-420	554	29	s.	s.	PROPN
gujaf-420	554	30	(	(	PUNCT
gujaf-420	554	31	2019	2019	NUM
gujaf-420	554	32	)	)	PUNCT
gujaf-420	554	33	.	.	PUNCT
gujaf-420	555	1	impact	impact	NOUN
gujaf-420	555	2	of	of	ADP
gujaf-420	555	3	board	board	NOUN
gujaf-420	555	4	diversity	diversity	NOUN
gujaf-420	555	5	on	on	ADP
gujaf-420	555	6	corporate	corporate	ADJ
gujaf-420	555	7	social	social	ADJ
gujaf-420	555	8	responsibility	responsibility	NOUN
gujaf-420	555	9	on	on	ADP
gujaf-420	555	10	malaysian	malaysian	ADJ
gujaf-420	555	11	public	public	ADJ
gujaf-420	555	12	listed	list	VERB
gujaf-420	555	13	companies	company	NOUN
gujaf-420	555	14	.	.	PUNCT
gujaf-420	556	1	international	international	ADJ
gujaf-420	556	2	journal	journal	PROPN
gujaf-420	556	3	of	of	ADP
gujaf-420	556	4	academic	academic	ADJ
gujaf-420	556	5	research	research	NOUN
gujaf-420	556	6	in	in	ADP
gujaf-420	556	7	business	business	NOUN
gujaf-420	556	8	and	and	CCONJ
gujaf-420	556	9	social	social	ADJ
gujaf-420	556	10	sciences	science	NOUN
gujaf-420	556	11	,	,	PUNCT
gujaf-420	556	12	9	9	NUM
gujaf-420	556	13	(	(	PUNCT
gujaf-420	556	14	7	7	NUM
gujaf-420	556	15	)	)	PUNCT
gujaf-420	556	16	,	,	PUNCT
gujaf-420	556	17	1049–1069	1049–1069	NUM
gujaf-420	556	18	zahid	zahid	NOUN
gujaf-420	556	19	,	,	PUNCT
gujaf-420	556	20	m.	m.	NOUN
gujaf-420	556	21	,	,	PUNCT
gujaf-420	556	22	rahman	rahman	PROPN
gujaf-420	556	23	,	,	PUNCT
gujaf-420	556	24	h.	h.	PROPN
gujaf-420	556	25	u.	u.	PROPN
gujaf-420	556	26	,	,	PUNCT
gujaf-420	556	27	ali	ali	PROPN
gujaf-420	556	28	,	,	PUNCT
gujaf-420	556	29	w.	w.	PROPN
gujaf-420	556	30	,	,	PUNCT
gujaf-420	556	31	khan	khan	PROPN
gujaf-420	556	32	,	,	PUNCT
gujaf-420	556	33	m.	m.	NOUN
gujaf-420	556	34	,	,	PUNCT
gujaf-420	556	35	alharthi	alharthi	PROPN
gujaf-420	556	36	,	,	PUNCT
gujaf-420	556	37	m.	m.	NOUN
gujaf-420	556	38	,	,	PUNCT
gujaf-420	556	39	imran	imran	PROPN
gujaf-420	556	40	qureshi	qureshi	PROPN
gujaf-420	556	41	,	,	PUNCT
gujaf-420	556	42	m.	m.	NOUN
gujaf-420	556	43	,	,	PUNCT
gujaf-420	556	44	jan	jan	PROPN
gujaf-420	556	45	,	,	PUNCT
gujaf-420	556	46	a.	a.	NOUN
gujaf-420	556	47	(	(	PUNCT
gujaf-420	556	48	2020	2020	NUM
gujaf-420	556	49	)	)	PUNCT
gujaf-420	556	50	.	.	PUNCT
gujaf-420	557	1	boardroom	boardroom	NOUN
gujaf-420	557	2	gender	gender	NOUN
gujaf-420	557	3	diversity	diversity	NOUN
gujaf-420	557	4	:	:	PUNCT
gujaf-420	557	5	implications	implication	NOUN
gujaf-420	557	6	for	for	ADP
gujaf-420	557	7	corporate	corporate	ADJ
gujaf-420	557	8	sustainability	sustainability	NOUN
gujaf-420	557	9	disclosures	disclosure	NOUN
gujaf-420	557	10	in	in	ADP
gujaf-420	557	11	malaysia	malaysia	PROPN
gujaf-420	557	12	.	.	PUNCT
gujaf-420	558	1	journal	journal	PROPN
gujaf-420	558	2	.	.	PUNCT
gujaf-420	559	1	cleaner	clean	ADJ
gujaf-420	559	2	.	.	PUNCT
gujaf-420	560	1	production	production	NOUN
gujaf-420	560	2	,	,	PUNCT
gujaf-420	560	3	244(118683	244(118683	NUM
gujaf-420	560	4	)	)	PUNCT
gujaf-420	560	5	.	.	PUNCT
gujaf-420	561	1	zaid	zaid	VERB
gujaf-420	561	2	,	,	PUNCT
gujaf-420	561	3	a.	a.	NOUN
gujaf-420	561	4	a.	a.	NOUN
gujaf-420	561	5	m.	m.	PROPN
gujaf-420	561	6	,	,	PUNCT
gujaf-420	561	7	wang	wang	PROPN
gujaf-420	561	8	,	,	PUNCT
gujaf-420	561	9	m.	m.	NOUN
gujaf-420	561	10	,	,	PUNCT
gujaf-420	561	11	adib	adib	PROPN
gujaf-420	561	12	,	,	PUNCT
gujaf-420	561	13	m.	m.	NOUN
gujaf-420	561	14	,	,	PUNCT
gujaf-420	561	15	sahyouni	sahyouni	PROPN
gujaf-420	561	16	,	,	PUNCT
gujaf-420	561	17	a.	a.	NOUN
gujaf-420	561	18	,	,	PUNCT
gujaf-420	561	19	abuhijleh	abuhijleh	NOUN
gujaf-420	561	20	,	,	PUNCT
gujaf-420	561	21	t.	t.	PROPN
gujaf-420	561	22	f.s	f.s	PROPN
gujaf-420	561	23	.	.	PROPN
gujaf-420	561	24	(	(	PUNCT
gujaf-420	561	25	2020	2020	NUM
gujaf-420	561	26	)	)	PUNCT
gujaf-420	561	27	.	.	PUNCT
gujaf-420	562	1	boardroom	boardroom	NOUN
gujaf-420	562	2	nationality	nationality	NOUN
gujaf-420	562	3	and	and	CCONJ
gujaf-420	562	4	gender	gender	NOUN
gujaf-420	562	5	diversity	diversity	NOUN
gujaf-420	562	6	:	:	PUNCT
gujaf-420	562	7	implications	implication	NOUN
gujaf-420	562	8	for	for	ADP
gujaf-420	562	9	corporate	corporate	ADJ
gujaf-420	562	10	sustainability	sustainability	NOUN
gujaf-420	562	11	performance	performance	NOUN
gujaf-420	562	12	.	.	PUNCT
gujaf-420	563	1	journal	journal	NOUN
gujaf-420	563	2	of	of	ADP
gujaf-420	563	3	cleaner	clean	ADJ
gujaf-420	563	4	production,7(246	production,7(246	NOUN
gujaf-420	563	5	)	)	PUNCT
gujaf-420	563	6	.	.	PUNCT
gujaf-420	564	1	zhang	zhang	PROPN
gujaf-420	564	2	,	,	PUNCT
gujaf-420	564	3	j.	j.	PROPN
gujaf-420	564	4	q.	q.	PROPN
gujaf-420	564	5	,	,	PUNCT
gujaf-420	564	6	zhu	zhu	PROPN
gujaf-420	564	7	,	,	PUNCT
gujaf-420	564	8	h.	h.	PROPN
gujaf-420	564	9	,	,	PUNCT
gujaf-420	564	10	&	&	CCONJ
gujaf-420	564	11	ding	ding	PROPN
gujaf-420	564	12	,	,	PUNCT
gujaf-420	564	13	h.	h.	PROPN
gujaf-420	564	14	b.	b.	PROPN
gujaf-420	564	15	(	(	PUNCT
gujaf-420	564	16	2013	2013	NUM
gujaf-420	564	17	)	)	PUNCT
gujaf-420	564	18	.	.	PUNCT
gujaf-420	565	1	board	board	NOUN
gujaf-420	565	2	composition	composition	NOUN
gujaf-420	565	3	and	and	CCONJ
gujaf-420	565	4	corporate	corporate	ADJ
gujaf-420	565	5	social	social	ADJ
gujaf-420	565	6	responsibility	responsibility	NOUN
gujaf-420	565	7	.	.	PUNCT
gujaf-420	566	1	an	an	DET
gujaf-420	566	2	empirical	empirical	ADJ
gujaf-420	566	3	investigation	investigation	NOUN
gujaf-420	566	4	in	in	ADP
gujaf-420	566	5	the	the	DET
gujaf-420	566	6	post	post	NOUN
gujaf-420	566	7	sarbanes	sarbanes	PROPN
gujaf-420	566	8	-	-	PUNCT
gujaf-420	566	9	oxley	oxley	ADJ
gujaf-420	566	10	era	era	NOUN
gujaf-420	566	11	.	.	PUNCT
gujaf-420	567	1	journal	journal	PROPN
gujaf-420	567	2	of	of	ADP
gujaf-420	567	3	business	business	NOUN
gujaf-420	567	4	ethics	ethic	NOUN
gujaf-420	567	5	,	,	PUNCT
gujaf-420	567	6	114(3	114(3	NUM
gujaf-420	567	7	)	)	PUNCT
gujaf-420	567	8	,	,	PUNCT
gujaf-420	567	9	381	381	NUM
gujaf-420	567	10	-	-	SYM
gujaf-420	567	11	392	392	NUM
gujaf-420	567	12	.	.	PUNCT