id	sid	tid	token	lemma	pos
gujaf-428	1	1	microsoft	microsoft	PROPN
gujaf-428	1	2	word	word	PROPN
gujaf-428	1	3	001mw	001mw	PROPN
gujaf-428	1	4	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	1	5	,	,	PUNCT
gujaf-428	1	6	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	1	7	gusau	gusau	ADJ
gujaf-428	1	8	journal	journal	NOUN
gujaf-428	1	9	of	of	ADP
gujaf-428	1	10	accountingandfinance	accountingandfinance	NOUN
gujaf-428	1	11	(	(	PUNCT
gujaf-428	1	12	gujaf	gujaf	NOUN
gujaf-428	1	13	)	)	PUNCT
gujaf-428	2	1	vol.5issue1,april,2024issn:2756	vol.5issue1,april,2024issn:2756	NOUN
gujaf-428	2	2	-	-	PUNCT
gujaf-428	2	3	665x	665x	PROPN
gujaf-428	2	4	a	a	DET
gujaf-428	2	5	publication	publication	NOUN
gujaf-428	2	6	of	of	ADP
gujaf-428	2	7	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-428	2	8	,	,	PUNCT
gujaf-428	2	9	faculty	faculty	NOUN
gujaf-428	2	10	of	of	ADP
gujaf-428	2	11	management	management	NOUN
gujaf-428	2	12	and	and	CCONJ
gujaf-428	2	13	social	social	ADJ
gujaf-428	2	14	sciences	science	NOUN
gujaf-428	2	15	,	,	PUNCT
gujaf-428	2	16	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-428	2	17	,	,	PUNCT
gujaf-428	2	18	zamfarastate	zamfarastate	PROPN
gujaf-428	2	19	-	-	PUNCT
gujaf-428	2	20	nigeria	nigeria	PROPN
gujaf-428	2	21	©	©	PROPN
gujaf-428	2	22	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-428	2	23	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	2	24	,	,	PUNCT
gujaf-428	2	25	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	2	26	ii	ii	PROPN
gujaf-428	2	27	vol.5issue1	vol.5issue1	PROPN
gujaf-428	2	28	april	april	PROPN
gujaf-428	2	29	,	,	PUNCT
gujaf-428	2	30	2024	2024	NUM
gujaf-428	2	31	issn:2756	issn:2756	NOUN
gujaf-428	2	32	-	-	PUNCT
gujaf-428	2	33	665x	665x	NOUN
gujaf-428	2	34	a	a	DET
gujaf-428	2	35	publication	publication	NOUN
gujaf-428	2	36	of	of	ADP
gujaf-428	2	37	departmentofaccountingandfinance	departmentofaccountingandfinance	NOUN
gujaf-428	2	38	,	,	PUNCT
gujaf-428	2	39	faculty	faculty	NOUN
gujaf-428	2	40	of	of	ADP
gujaf-428	2	41	management	management	NOUN
gujaf-428	2	42	and	and	CCONJ
gujaf-428	2	43	social	social	ADJ
gujaf-428	2	44	sciences	science	NOUN
gujaf-428	2	45	,	,	PUNCT
gujaf-428	2	46	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-428	2	47	,	,	PUNCT
gujaf-428	2	48	zamfarastate	zamfarastate	NOUN
gujaf-428	2	49	-	-	PUNCT
gujaf-428	2	50	nigeria	nigeria	PROPN
gujaf-428	2	51	all	all	PRON
gujaf-428	2	52	rightsreserved	rightsreserve	VERB
gujaf-428	2	53	except	except	SCONJ
gujaf-428	2	54	for	for	ADP
gujaf-428	2	55	academic	academic	ADJ
gujaf-428	2	56	purposes	purpose	NOUN
gujaf-428	2	57	no	no	DET
gujaf-428	2	58	part	part	NOUN
gujaf-428	2	59	or	or	CCONJ
gujaf-428	2	60	whole	whole	NOUN
gujaf-428	2	61	of	of	ADP
gujaf-428	2	62	this	this	DET
gujaf-428	2	63	publication	publication	NOUN
gujaf-428	2	64	is	be	AUX
gujaf-428	2	65	allowed	allow	VERB
gujaf-428	2	66	to	to	PART
gujaf-428	2	67	be	be	AUX
gujaf-428	2	68	reproduced	reproduce	VERB
gujaf-428	2	69	,	,	PUNCT
gujaf-428	2	70	stored	store	VERB
gujaf-428	2	71	in	in	ADP
gujaf-428	2	72	a	a	DET
gujaf-428	2	73	retrieval	retrieval	NOUN
gujaf-428	2	74	system	system	NOUN
gujaf-428	2	75	or	or	CCONJ
gujaf-428	2	76	transmitted	transmit	VERB
gujaf-428	2	77	in	in	ADP
gujaf-428	2	78	any	any	DET
gujaf-428	2	79	form	form	NOUN
gujaf-428	2	80	or	or	CCONJ
gujaf-428	2	81	by	by	ADP
gujaf-428	2	82	any	any	DET
gujaf-428	2	83	means	mean	NOUN
gujaf-428	2	84	be	be	AUX
gujaf-428	2	85	it	it	PRON
gujaf-428	2	86	mechanical	mechanical	ADJ
gujaf-428	2	87	,	,	PUNCT
gujaf-428	2	88	electrical	electrical	ADJ
gujaf-428	2	89	,	,	PUNCT
gujaf-428	2	90	photocopying	photocopying	NOUN
gujaf-428	2	91	,	,	PUNCT
gujaf-428	2	92	recordingorotherwise	recordingorotherwise	ADJ
gujaf-428	2	93	,	,	PUNCT
gujaf-428	2	94	withoutpriorpermissionofthe	withoutpriorpermissionofthe	DET
gujaf-428	2	95	copyright	copyright	NOUN
gujaf-428	2	96	owner	owner	NOUN
gujaf-428	2	97	.	.	PUNCT
gujaf-428	3	1	publishedandprinted	publishedandprinte	VERB
gujaf-428	3	2	by	by	ADP
gujaf-428	3	3	:	:	PUNCT
gujaf-428	3	4	ahmadubellouniversitypresslimited	ahmadubellouniversitypresslimite	VERB
gujaf-428	3	5	,	,	PUNCT
gujaf-428	3	6	zaria	zaria	PROPN
gujaf-428	3	7	kaduna	kaduna	PROPN
gujaf-428	3	8	state	state	PROPN
gujaf-428	3	9	,	,	PUNCT
gujaf-428	3	10	nigeria	nigeria	PROPN
gujaf-428	3	11	.	.	PUNCT
gujaf-428	4	1	tel:08065949711,069	tel:08065949711,069	NOUN
gujaf-428	4	2	-	-	SYM
gujaf-428	4	3	879121	879121	NUM
gujaf-428	4	4	e	e	NOUN
gujaf-428	4	5	-	-	NOUN
gujaf-428	4	6	mail	mail	NOUN
gujaf-428	4	7	:	:	PUNCT
gujaf-428	4	8	abupress2013@gmail.comabupress2020@y	abupress2013@gmail.comabupress2020@y	X
gujaf-428	4	9	ahoo.com	ahoo.com	X
gujaf-428	4	10	website	website	NOUN
gujaf-428	4	11	:	:	PUNCT
gujaf-428	4	12	www.abupress.com.ng	www.abupress.com.ng	ADJ
gujaf-428	4	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	4	14	,	,	PUNCT
gujaf-428	4	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	4	16	iii	iii	NUM
gujaf-428	4	17	editorialboard	editorialboard	NOUN
gujaf-428	4	18	editor	editor	NOUN
gujaf-428	4	19	-	-	PUNCT
gujaf-428	4	20	in	in	ADP
gujaf-428	4	21	-	-	PUNCT
gujaf-428	4	22	chief	chief	NOUN
gujaf-428	4	23	:	:	PUNCT
gujaf-428	4	24	prof.shehuusman	prof.shehuusman	PROPN
gujaf-428	4	25	hassan	hassan	PROPN
gujaf-428	4	26	departmentofaccounting	departmentofaccounte	VERB
gujaf-428	4	27	,	,	PUNCT
gujaf-428	4	28	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-428	4	29	,	,	PUNCT
gujaf-428	4	30	gombe	gombe	ADJ
gujaf-428	4	31	state	state	NOUN
gujaf-428	4	32	.	.	PUNCT
gujaf-428	5	1	associate	associate	PROPN
gujaf-428	5	2	editor	editor	NOUN
gujaf-428	5	3	:	:	PUNCT
gujaf-428	5	4	dr.muhammadmustapha	dr.muhammadmustapha	X
gujaf-428	6	1	bagudo	bagudo	PROPN
gujaf-428	6	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-428	6	3	,	,	PUNCT
gujaf-428	6	4	ahmadu	ahmadu	NOUN
gujaf-428	6	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-428	6	6	,	,	PUNCT
gujaf-428	6	7	kaduna	kaduna	PROPN
gujaf-428	6	8	state	state	PROPN
gujaf-428	6	9	.	.	PUNCT
gujaf-428	7	1	managingeditor	managingeditor	NOUN
gujaf-428	7	2	:	:	PUNCT
gujaf-428	7	3	umarfaroukabdulkarim	umarfaroukabdulkarim	PROPN
gujaf-428	7	4	departmentofaccountingand	departmentofaccountingand	NOUN
gujaf-428	7	5	finance	finance	NOUN
gujaf-428	7	6	,	,	PUNCT
gujaf-428	7	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-428	7	8	,	,	PUNCT
gujaf-428	7	9	zamfarastate	zamfarastate	NOUN
gujaf-428	7	10	.	.	PUNCT
gujaf-428	8	1	editorial	editorial	NOUN
gujaf-428	8	2	board	board	NOUN
gujaf-428	8	3	prof.ahmadmodukumshe	prof.ahmadmodukumshe	PRON
gujaf-428	8	4	departmentof	departmentof	VERB
gujaf-428	8	5	accounting	account	VERB
gujaf-428	8	6	,	,	PUNCT
gujaf-428	8	7	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-428	8	8	,	,	PUNCT
gujaf-428	8	9	bornostate	bornostate	NOUN
gujaf-428	8	10	.	.	PUNCT
gujaf-428	9	1	profugochukwuc.nzewi	profugochukwuc.nzewi	NUM
gujaf-428	9	2	departmentof	departmentof	PROPN
gujaf-428	9	3	accounting	accounting	NOUN
gujaf-428	9	4	,	,	PUNCT
gujaf-428	9	5	pauluniversityawka	pauluniversityawka	NOUN
gujaf-428	9	6	,	,	PUNCT
gujaf-428	9	7	anambrastate	anambrastate	ADJ
gujaf-428	9	8	.	.	PUNCT
gujaf-428	10	1	prof	prof	PROPN
gujaf-428	10	2	kabirtahirhamid	kabirtahirhamid	PROPN
gujaf-428	10	3	departmentofaccounting	departmentofaccounte	VERB
gujaf-428	10	4	,	,	PUNCT
gujaf-428	10	5	bayerouniversity	bayerouniversity	NOUN
gujaf-428	10	6	,	,	PUNCT
gujaf-428	10	7	kano	kano	PROPN
gujaf-428	10	8	,	,	PUNCT
gujaf-428	10	9	kano	kano	PROPN
gujaf-428	10	10	state	state	PROPN
gujaf-428	10	11	.	.	PUNCT
gujaf-428	11	1	prof.ekojab.ekoja	prof.ekojab.ekoja	PROPN
gujaf-428	11	2	departmentof	departmentof	PROPN
gujaf-428	11	3	accounting	account	VERB
gujaf-428	11	4	,	,	PUNCT
gujaf-428	11	5	universityof	universityof	PROPN
gujaf-428	11	6	jos	jos	PROPN
gujaf-428	11	7	.	.	PROPN
gujaf-428	12	1	prof.cliffordofurum	prof.cliffordofurum	PROPN
gujaf-428	12	2	departmentof	departmentof	PROPN
gujaf-428	12	3	accounting	account	VERB
gujaf-428	12	4	,	,	PUNCT
gujaf-428	12	5	universityof	universityof	PROPN
gujaf-428	12	6	portharcourt	portharcourt	PROPN
gujaf-428	12	7	,	,	PUNCT
gujaf-428	12	8	rivers	river	NOUN
gujaf-428	12	9	state	state	NOUN
gujaf-428	12	10	.	.	PUNCT
gujaf-428	13	1	prof.ahmadbello	prof.ahmadbello	PROPN
gujaf-428	13	2	dogarawa	dogarawa	PROPN
gujaf-428	13	3	departmentof	departmentof	PROPN
gujaf-428	13	4	accounting	accounting	NOUN
gujaf-428	13	5	,	,	PUNCT
gujaf-428	13	6	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-428	13	7	.	.	PUNCT
gujaf-428	14	1	prof.yusuf.b	prof.yusuf.b	PROPN
gujaf-428	14	2	.	.	PUNCT
gujaf-428	15	1	rahman	rahman	PROPN
gujaf-428	15	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-428	15	3	,	,	PUNCT
gujaf-428	15	4	lagosstateuniversity	lagosstateuniversity	NOUN
gujaf-428	15	5	,	,	PUNCT
gujaf-428	15	6	lagos	lagos	NOUN
gujaf-428	15	7	state	state	NOUN
gujaf-428	15	8	.	.	PUNCT
gujaf-428	16	1	prof.suleimana.s.aruwa	prof.suleimana.s.aruwa	PROPN
gujaf-428	16	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-428	16	3	,	,	PUNCT
gujaf-428	16	4	nasarawastateuniversity	nasarawastateuniversity	NOUN
gujaf-428	16	5	,	,	PUNCT
gujaf-428	16	6	keffi	keffi	PROPN
gujaf-428	16	7	,	,	PUNCT
gujaf-428	16	8	nasarawa	nasarawa	PROPN
gujaf-428	16	9	state	state	NOUN
gujaf-428	16	10	.	.	PUNCT
gujaf-428	17	1	prof.muhammadjunaidu	prof.muhammadjunaidu	PROPN
gujaf-428	17	2	kurawa	kurawa	PROPN
gujaf-428	17	3	departmentof	departmentof	PROPN
gujaf-428	17	4	accounting	accounting	PROPN
gujaf-428	17	5	,	,	PUNCT
gujaf-428	17	6	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-428	17	7	,	,	PUNCT
gujaf-428	17	8	kanostate	kanostate	ADJ
gujaf-428	17	9	.	.	PUNCT
gujaf-428	18	1	prof.muhammadhabibusabari	prof.muhammadhabibusabari	PROPN
gujaf-428	18	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-428	18	3	,	,	PUNCT
gujaf-428	18	4	ahmadu	ahmadu	NOUN
gujaf-428	18	5	bellouniversity	bellouniversity	NOUN
gujaf-428	18	6	,	,	PUNCT
gujaf-428	18	7	zaria	zaria	PROPN
gujaf-428	18	8	.	.	PUNCT
gujaf-428	19	1	prof.okpanachijoshua	prof.okpanachijoshua	PROPN
gujaf-428	19	2	departmentof	departmentof	PROPN
gujaf-428	19	3	accountingandmanagement	accountingandmanagement	PROPN
gujaf-428	19	4	,	,	PUNCT
gujaf-428	19	5	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-428	19	6	,	,	PUNCT
gujaf-428	19	7	kaduna	kaduna	PROPN
gujaf-428	19	8	.	.	PROPN
gujaf-428	19	9	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	19	10	,	,	PUNCT
gujaf-428	19	11	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	19	12	iv	iv	NUM
gujaf-428	19	13	prof.hassanibrahim	prof.hassanibrahim	PROPN
gujaf-428	19	14	departmentofaccounting	departmentofaccounte	VERB
gujaf-428	19	15	,	,	PUNCT
gujaf-428	19	16	ibbuniversity	ibbuniversity	NOUN
gujaf-428	19	17	,	,	PUNCT
gujaf-428	19	18	lapai	lapai	NOUN
gujaf-428	19	19	,	,	PUNCT
gujaf-428	19	20	niger	niger	NOUN
gujaf-428	19	21	state	state	NOUN
gujaf-428	19	22	.	.	PUNCT
gujaf-428	20	1	prof.ifeomamaryokwo	prof.ifeomamaryokwo	PROPN
gujaf-428	20	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-428	20	3	,	,	PUNCT
gujaf-428	20	4	enugustateuniversityofscienceandtechnology	enugustateuniversityofscienceandtechnology	NOUN
gujaf-428	20	5	,	,	PUNCT
gujaf-428	20	6	enugustate	enugustate	NOUN
gujaf-428	20	7	.	.	PUNCT
gujaf-428	21	1	prof.aminuisah	prof.aminuisah	NOUN
gujaf-428	21	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-428	21	3	,	,	PUNCT
gujaf-428	21	4	bayerouniversity	bayerouniversity	NOUN
gujaf-428	21	5	,	,	PUNCT
gujaf-428	21	6	kano	kano	PROPN
gujaf-428	21	7	,	,	PUNCT
gujaf-428	21	8	kano	kano	PROPN
gujaf-428	21	9	state	state	PROPN
gujaf-428	21	10	.	.	PUNCT
gujaf-428	22	1	prof.ahmadubello	prof.ahmadubello	ADJ
gujaf-428	22	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-428	22	3	,	,	PUNCT
gujaf-428	22	4	ahmadu	ahmadu	NOUN
gujaf-428	22	5	bellouniversity	bellouniversity	NOUN
gujaf-428	22	6	,	,	PUNCT
gujaf-428	22	7	zaria	zaria	PROPN
gujaf-428	22	8	.	.	PUNCT
gujaf-428	23	1	prof.musayelwaabubakar	prof.musayelwaabubakar	PROPN
gujaf-428	23	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-428	23	3	,	,	PUNCT
gujaf-428	23	4	usmanu	usmanu	PROPN
gujaf-428	23	5	danfodiyouniversity	danfodiyouniversity	PROPN
gujaf-428	23	6	,	,	PUNCT
gujaf-428	23	7	sokoto	sokoto	PROPN
gujaf-428	23	8	state	state	PROPN
gujaf-428	23	9	.	.	PUNCT
gujaf-428	24	1	prof.salisuabubakar	prof.salisuabubakar	ADJ
gujaf-428	24	2	departmentofaccounting	departmentofaccounte	VERB
gujaf-428	24	3	,	,	PUNCT
gujaf-428	24	4	ahmadu	ahmadu	NOUN
gujaf-428	24	5	bellouniversityzaria	bellouniversityzaria	NOUN
gujaf-428	24	6	,	,	PUNCT
gujaf-428	24	7	kaduna	kaduna	PROPN
gujaf-428	24	8	state	state	PROPN
gujaf-428	24	9	.	.	PUNCT
gujaf-428	25	1	prof.sunusisa'ad	prof.sunusisa'ad	PROPN
gujaf-428	25	2	ahmad	ahmad	PROPN
gujaf-428	25	3	departmentof	departmentof	PROPN
gujaf-428	25	4	accounting	accounting	NOUN
gujaf-428	25	5	,	,	PUNCT
gujaf-428	25	6	federaluniversitydutse	federaluniversitydutse	NOUN
gujaf-428	25	7	,	,	PUNCT
gujaf-428	25	8	jigawastate	jigawastate	NOUN
gujaf-428	25	9	.	.	PUNCT
gujaf-428	26	1	prof.isaq	prof.isaq	AUX
gujaf-428	26	2	alhajisamaila	alhajisamaila	ADJ
gujaf-428	26	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-428	26	4	,	,	PUNCT
gujaf-428	26	5	bayerouniversity	bayerouniversity	NOUN
gujaf-428	26	6	,	,	PUNCT
gujaf-428	26	7	kano	kano	PROPN
gujaf-428	26	8	state	state	PROPN
gujaf-428	26	9	.	.	PUNCT
gujaf-428	27	1	dr.fatimaalfa	dr.fatimaalfa	PROPN
gujaf-428	27	2	departmentofaccounting	departmentofaccounting	NOUN
gujaf-428	27	3	,	,	PUNCT
gujaf-428	27	4	universityofmaiduguri	universityofmaiduguri	NOUN
gujaf-428	27	5	,	,	PUNCT
gujaf-428	27	6	bornostate	bornostate	NOUN
gujaf-428	27	7	.	.	PUNCT
gujaf-428	28	1	dr.nasirua.ka’oje	dr.nasirua.ka’oje	VERB
gujaf-428	28	2	departmentof	departmentof	PROPN
gujaf-428	28	3	accounting	account	VERB
gujaf-428	28	4	,	,	PUNCT
gujaf-428	28	5	usmanudanfodiyouniversitysokotostate	usmanudanfodiyouniversitysokotostate	NOUN
gujaf-428	28	6	.	.	PUNCT
gujaf-428	29	1	dr.aminu	dr.aminu	PROPN
gujaf-428	30	1	abdullahi	abdullahi	PROPN
gujaf-428	30	2	departmentof	departmentof	PROPN
gujaf-428	30	3	accounting	account	VERB
gujaf-428	30	4	,	,	PUNCT
gujaf-428	30	5	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-428	30	6	,	,	PUNCT
gujaf-428	30	7	state	state	NOUN
gujaf-428	30	8	.	.	PUNCT
gujaf-428	31	1	dr.onipeadebenege	dr.onipeadebenege	PROPN
gujaf-428	31	2	yahaya	yahaya	PROPN
gujaf-428	31	3	departmentofaccounting	departmentofaccounting	NOUN
gujaf-428	31	4	,	,	PUNCT
gujaf-428	31	5	nigeriandefenceacademy	nigeriandefenceacademy	PROPN
gujaf-428	31	6	,	,	PUNCT
gujaf-428	31	7	kaduna	kaduna	PROPN
gujaf-428	31	8	state	state	PROPN
gujaf-428	31	9	.	.	PUNCT
gujaf-428	32	1	dr.saidu	dr.saidu	PROPN
gujaf-428	32	2	adamu	adamu	PROPN
gujaf-428	32	3	departmentofaccounting	departmentofaccounting	PROPN
gujaf-428	32	4	,	,	PUNCT
gujaf-428	32	5	federaluniversityofkashere	federaluniversityofkashere	NOUN
gujaf-428	32	6	,	,	PUNCT
gujaf-428	32	7	gombe	gombe	ADJ
gujaf-428	32	8	state	state	NOUN
gujaf-428	32	9	.	.	PUNCT
gujaf-428	33	1	dr.nasiruyunusa	dr.nasiruyunusa	X
gujaf-428	33	2	departmentof	departmentof	PROPN
gujaf-428	33	3	accounting	accounting	PROPN
gujaf-428	33	4	,	,	PUNCT
gujaf-428	33	5	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-428	33	6	.	.	PUNCT
gujaf-428	34	1	dr.aisha	dr.aisha	PROPN
gujaf-428	34	2	nuhu	nuhu	PROPN
gujaf-428	34	3	muhammad	muhammad	PROPN
gujaf-428	34	4	departmentof	departmentof	PROPN
gujaf-428	34	5	accounting	accounting	PROPN
gujaf-428	34	6	,	,	PUNCT
gujaf-428	34	7	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-428	34	8	.	.	PUNCT
gujaf-428	35	1	dr	dr	PROPN
gujaf-428	35	2	.	.	PROPN
gujaf-428	35	3	lawal	lawal	PROPN
gujaf-428	35	4	muhammad	muhammad	PROPN
gujaf-428	35	5	departmentof	departmentof	PROPN
gujaf-428	35	6	accounting	accounting	PROPN
gujaf-428	35	7	,	,	PUNCT
gujaf-428	35	8	ahmadubellouniversityzaria	ahmadubellouniversityzaria	PROPN
gujaf-428	35	9	.	.	PUNCT
gujaf-428	36	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	36	2	,	,	PUNCT
gujaf-428	36	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	36	4	v	v	NOUN
gujaf-428	36	5	dr.farouk	dr.farouk	ADP
gujaf-428	36	6	adeza	adeza	PROPN
gujaf-428	36	7	schoolofbusinessandentrepreneurship	schoolofbusinessandentrepreneurship	PROPN
gujaf-428	36	8	,	,	PUNCT
gujaf-428	36	9	americanuniversityofnigeria	americanuniversityofnigeria	PROPN
gujaf-428	36	10	,	,	PUNCT
gujaf-428	36	11	yola	yola	PROPN
gujaf-428	36	12	.	.	PUNCT
gujaf-428	37	1	dr.bashirumar	dr.bashirumar	PROPN
gujaf-428	37	2	farouk	farouk	PROPN
gujaf-428	37	3	departmentofeconomics	departmentofeconomics	PROPN
gujaf-428	37	4	,	,	PUNCT
gujaf-428	37	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-428	37	6	,	,	PUNCT
gujaf-428	37	7	zamfara	zamfara	PROPN
gujaf-428	37	8	state	state	PROPN
gujaf-428	37	9	.	.	PUNCT
gujaf-428	38	1	dremmanuel	dremmanuel	PROPN
gujaf-428	38	2	omokhuale	omokhuale	PROPN
gujaf-428	38	3	departmentofmathematics	departmentofmathematic	NOUN
gujaf-428	38	4	,	,	PUNCT
gujaf-428	38	5	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-428	38	6	,	,	PUNCT
gujaf-428	38	7	zamfara	zamfara	PROPN
gujaf-428	38	8	.	.	PUNCT
gujaf-428	39	1	state	state	PROPN
gujaf-428	39	2	advisoryboardmembers	advisoryboardmember	NOUN
gujaf-428	39	3	prof	prof	PROPN
gujaf-428	39	4	.	.	PUNCT
gujaf-428	40	1	kabiru	kabiru	PROPN
gujaf-428	40	2	isah	isah	PROPN
gujaf-428	40	3	dandago	dandago	PROPN
gujaf-428	40	4	,	,	PUNCT
gujaf-428	40	5	bayero	bayero	PROPN
gujaf-428	40	6	university	university	PROPN
gujaf-428	40	7	kano	kano	PROPN
gujaf-428	40	8	,	,	PUNCT
gujaf-428	40	9	kano	kano	PROPN
gujaf-428	40	10	state.profambashir	state.profambashir	PROPN
gujaf-428	40	11	,	,	PUNCT
gujaf-428	40	12	usmanudanfodiyouniversitysokoto	usmanudanfodiyouniversitysokoto	ADJ
gujaf-428	40	13	,	,	PUNCT
gujaf-428	40	14	sokotostate	sokotostate	NOUN
gujaf-428	40	15	.	.	PUNCT
gujaf-428	41	1	prof	prof	PROPN
gujaf-428	41	2	.	.	PUNCT
gujaf-428	42	1	muhammad	muhammad	PROPN
gujaf-428	42	2	tanko	tanko	PROPN
gujaf-428	42	3	,	,	PUNCT
gujaf-428	42	4	kaduna	kaduna	PROPN
gujaf-428	42	5	state	state	PROPN
gujaf-428	42	6	university	university	PROPN
gujaf-428	42	7	,	,	PUNCT
gujaf-428	42	8	kaduna	kaduna	PROPN
gujaf-428	42	9	.	.	PUNCT
gujaf-428	42	10	prof.bayeroa	prof.bayeroa	NOUN
gujaf-428	42	11	msabir	msabir	NOUN
gujaf-428	42	12	,	,	PUNCT
gujaf-428	42	13	usmanudanfodiyo	usmanudanfodiyo	PROPN
gujaf-428	42	14	universitysokoto	universitysokoto	PROPN
gujaf-428	42	15	,	,	PUNCT
gujaf-428	42	16	sokoto	sokoto	PROPN
gujaf-428	42	17	state	state	PROPN
gujaf-428	42	18	.	.	PUNCT
gujaf-428	43	1	prof.aliyusulaimankantudu	prof.aliyusulaimankantudu	NOUN
gujaf-428	43	2	,	,	PUNCT
gujaf-428	43	3	bayerouniversitykano	bayerouniversitykano	NOUN
gujaf-428	43	4	,	,	PUNCT
gujaf-428	43	5	kanostate	kanostate	ADJ
gujaf-428	43	6	.	.	PUNCT
gujaf-428	44	1	editorial	editorial	PROPN
gujaf-428	44	2	secretary	secretary	PROPN
gujaf-428	44	3	yazidkabiribrahim	yazidkabiribrahim	PROPN
gujaf-428	44	4	departmentofaccountingand	departmentofaccountingand	PROPN
gujaf-428	44	5	finance	finance	NOUN
gujaf-428	44	6	,	,	PUNCT
gujaf-428	44	7	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-428	44	8	,	,	PUNCT
gujaf-428	44	9	zamfarastate	zamfarastate	NOUN
gujaf-428	44	10	.	.	PUNCT
gujaf-428	45	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	45	2	,	,	PUNCT
gujaf-428	45	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	45	4	vi	vi	NOUN
gujaf-428	45	5	callfor	callfor	NOUN
gujaf-428	45	6	papers	paper	NOUN
gujaf-428	45	7	the	the	DET
gujaf-428	45	8	editorial	editorial	PROPN
gujaf-428	45	9	board	board	NOUN
gujaf-428	45	10	of	of	ADP
gujaf-428	45	11	gusau	gusau	PROPN
gujaf-428	45	12	journal	journal	PROPN
gujaf-428	45	13	of	of	ADP
gujaf-428	45	14	accounting	accounting	NOUN
gujaf-428	45	15	and	and	CCONJ
gujaf-428	45	16	finance	finance	NOUN
gujaf-428	45	17	(	(	PUNCT
gujaf-428	45	18	gujaf	gujaf	NOUN
gujaf-428	45	19	)	)	PUNCT
gujaf-428	45	20	is	be	AUX
gujaf-428	45	21	hereby	hereby	ADV
gujaf-428	45	22	inviting	invite	VERB
gujaf-428	45	23	authors	author	NOUN
gujaf-428	45	24	to	to	PART
gujaf-428	45	25	submit	submit	VERB
gujaf-428	45	26	their	their	PRON
gujaf-428	45	27	unpublished	unpublished	ADJ
gujaf-428	45	28	manuscript	manuscript	NOUN
gujaf-428	45	29	for	for	ADP
gujaf-428	45	30	publication	publication	NOUN
gujaf-428	45	31	.	.	PUNCT
gujaf-428	46	1	the	the	DET
gujaf-428	46	2	journal	journal	NOUN
gujaf-428	46	3	is	be	AUX
gujaf-428	46	4	published	publish	VERB
gujaf-428	46	5	in	in	ADP
gujaf-428	46	6	two	two	NUM
gujaf-428	46	7	issues	issue	NOUN
gujaf-428	46	8	of	of	ADP
gujaf-428	46	9	april	april	PROPN
gujaf-428	46	10	and	and	CCONJ
gujaf-428	46	11	october	october	PROPN
gujaf-428	46	12	annually	annually	ADV
gujaf-428	46	13	.	.	PUNCT
gujaf-428	47	1	gujaf	gujaf	NOUN
gujaf-428	47	2	is	be	AUX
gujaf-428	47	3	a	a	DET
gujaf-428	47	4	double	double	ADJ
gujaf-428	47	5	-	-	PUNCT
gujaf-428	47	6	blind	blind	ADJ
gujaf-428	47	7	peer	peer	NOUN
gujaf-428	47	8	reviewed	review	VERB
gujaf-428	47	9	journal	journal	NOUN
gujaf-428	47	10	published	publish	VERB
gujaf-428	47	11	by	by	ADP
gujaf-428	47	12	the	the	DET
gujaf-428	47	13	department	department	NOUN
gujaf-428	47	14	of	of	ADP
gujaf-428	47	15	accounting	accounting	NOUN
gujaf-428	47	16	and	and	CCONJ
gujaf-428	47	17	finance	finance	NOUN
gujaf-428	47	18	,	,	PUNCT
gujaf-428	47	19	faculty	faculty	NOUN
gujaf-428	47	20	of	of	ADP
gujaf-428	47	21	management	management	NOUN
gujaf-428	47	22	and	and	CCONJ
gujaf-428	47	23	social	social	ADJ
gujaf-428	47	24	sciences	science	NOUN
gujaf-428	47	25	,	,	PUNCT
gujaf-428	47	26	federal	federal	ADJ
gujaf-428	47	27	universitygusau	universitygusau	NOUN
gujaf-428	47	28	,	,	PUNCT
gujaf-428	47	29	zamfara	zamfara	PROPN
gujaf-428	47	30	state	state	PROPN
gujaf-428	47	31	nigeria	nigeria	PROPN
gujaf-428	47	32	the	the	DET
gujaf-428	47	33	journal	journal	PROPN
gujaf-428	47	34	accepts	accept	VERB
gujaf-428	47	35	papersin	papersin	NOUN
gujaf-428	47	36	all	all	DET
gujaf-428	47	37	areas	area	NOUN
gujaf-428	47	38	of	of	ADP
gujaf-428	47	39	accounting	accounting	NOUN
gujaf-428	47	40	and	and	CCONJ
gujaf-428	47	41	finance	finance	NOUN
gujaf-428	47	42	for	for	ADP
gujaf-428	47	43	publication	publication	NOUN
gujaf-428	47	44	which	which	PRON
gujaf-428	47	45	include	include	VERB
gujaf-428	47	46	:	:	PUNCT
gujaf-428	47	47	accounting	accounting	NOUN
gujaf-428	47	48	standards	standard	NOUN
gujaf-428	47	49	,	,	PUNCT
gujaf-428	47	50	accounting	account	VERB
gujaf-428	47	51	information	information	NOUN
gujaf-428	47	52	system	system	NOUN
gujaf-428	47	53	,	,	PUNCT
gujaf-428	47	54	financial	financial	ADJ
gujaf-428	47	55	reporting	reporting	NOUN
gujaf-428	47	56	,	,	PUNCT
gujaf-428	47	57	earnings	earning	NOUN
gujaf-428	47	58	management	management	NOUN
gujaf-428	47	59	,	,	PUNCT
gujaf-428	47	60	,	,	PUNCT
gujaf-428	47	61	auditing	auditing	NOUN
gujaf-428	47	62	and	and	CCONJ
gujaf-428	47	63	investigation	investigation	NOUN
gujaf-428	47	64	,	,	PUNCT
gujaf-428	47	65	auditing	auditing	NOUN
gujaf-428	47	66	and	and	CCONJ
gujaf-428	47	67	standards	standard	NOUN
gujaf-428	47	68	,	,	PUNCT
gujaf-428	47	69	public	public	ADJ
gujaf-428	47	70	sector	sector	NOUN
gujaf-428	47	71	accounting	accounting	NOUN
gujaf-428	47	72	and	and	CCONJ
gujaf-428	47	73	auditing	auditing	NOUN
gujaf-428	47	74	,	,	PUNCT
gujaf-428	47	75	taxation	taxation	NOUN
gujaf-428	47	76	and	and	CCONJ
gujaf-428	47	77	revenue	revenue	NOUN
gujaf-428	47	78	administration	administration	NOUN
gujaf-428	47	79	,	,	PUNCT
gujaf-428	47	80	corporate	corporate	ADJ
gujaf-428	47	81	governance	governance	NOUN
gujaf-428	47	82	issues	issue	NOUN
gujaf-428	47	83	,	,	PUNCT
gujaf-428	47	84	corporate	corporate	ADJ
gujaf-428	47	85	social	social	ADJ
gujaf-428	47	86	responsibility	responsibility	NOUN
gujaf-428	47	87	,	,	PUNCT
gujaf-428	47	88	sustainability	sustainability	NOUN
gujaf-428	47	89	and	and	CCONJ
gujaf-428	47	90	environmental	environmental	ADJ
gujaf-428	47	91	reporting	reporting	NOUN
gujaf-428	47	92	issue	issue	NOUN
gujaf-428	47	93	,	,	PUNCT
gujaf-428	47	94	information	information	NOUN
gujaf-428	47	95	and	and	CCONJ
gujaf-428	47	96	communication	communication	NOUN
gujaf-428	47	97	technologyissues	technologyissue	NOUN
gujaf-428	47	98	,	,	PUNCT
gujaf-428	47	99	bankruptcyprediction	bankruptcyprediction	NOUN
gujaf-428	47	100	,	,	PUNCT
gujaf-428	47	101	corporate	corporate	ADJ
gujaf-428	47	102	finance	finance	NOUN
gujaf-428	47	103	,	,	PUNCT
gujaf-428	47	104	personal	personal	ADJ
gujaf-428	47	105	finance	finance	NOUN
gujaf-428	47	106	,	,	PUNCT
gujaf-428	47	107	merger	merger	NOUN
gujaf-428	47	108	and	and	CCONJ
gujaf-428	47	109	acquisitions	acquisition	NOUN
gujaf-428	47	110	,	,	PUNCT
gujaf-428	47	111	capital	capital	NOUN
gujaf-428	47	112	structure	structure	NOUN
gujaf-428	47	113	,	,	PUNCT
gujaf-428	47	114	working	work	VERB
gujaf-428	47	115	capital	capital	NOUN
gujaf-428	47	116	management	management	NOUN
gujaf-428	47	117	,	,	PUNCT
gujaf-428	47	118	enterprises	enterprise	NOUN
gujaf-428	47	119	risk	risk	NOUN
gujaf-428	47	120	management	management	NOUN
gujaf-428	47	121	,	,	PUNCT
gujaf-428	47	122	entrepreneurship	entrepreneurship	NOUN
gujaf-428	47	123	,	,	PUNCT
gujaf-428	47	124	international	international	ADJ
gujaf-428	47	125	business	business	NOUN
gujaf-428	47	126	accounting	accounting	NOUN
gujaf-428	47	127	and	and	CCONJ
gujaf-428	47	128	finance	finance	NOUN
gujaf-428	47	129	,	,	PUNCT
gujaf-428	47	130	banking	banking	NOUN
gujaf-428	47	131	crises	crisis	NOUN
gujaf-428	47	132	,	,	PUNCT
gujaf-428	47	133	bank‘s	bank‘s	PROPN
gujaf-428	47	134	profitability	profitability	NOUN
gujaf-428	47	135	,	,	PUNCT
gujaf-428	47	136	risk	risk	NOUN
gujaf-428	47	137	and	and	CCONJ
gujaf-428	47	138	insurance	insurance	NOUN
gujaf-428	47	139	issue	issue	NOUN
gujaf-428	47	140	,	,	PUNCT
gujaf-428	47	141	islamic	islamic	ADJ
gujaf-428	47	142	finance	finance	NOUN
gujaf-428	47	143	,	,	PUNCT
gujaf-428	47	144	conventional	conventional	ADJ
gujaf-428	47	145	and	and	CCONJ
gujaf-428	47	146	islamic	islamic	ADJ
gujaf-428	47	147	banks	bank	NOUN
gujaf-428	47	148	and	and	CCONJ
gujaf-428	47	149	so	so	ADV
gujaf-428	47	150	forth	forth	ADV
gujaf-428	47	151	.	.	PUNCT
gujaf-428	48	1	guidelinesforsubmissionandmanuscript	guidelinesforsubmissionandmanuscript	ADJ
gujaf-428	48	2	format	format	NOUN
gujaf-428	48	3	the	the	DET
gujaf-428	48	4	submission	submission	NOUN
gujaf-428	48	5	language	language	NOUN
gujaf-428	48	6	is	be	AUX
gujaf-428	48	7	english	english	PROPN
gujaf-428	48	8	and	and	CCONJ
gujaf-428	48	9	must	must	AUX
gujaf-428	48	10	be	be	AUX
gujaf-428	48	11	a	a	DET
gujaf-428	48	12	well	well	ADV
gujaf-428	48	13	-	-	PUNCT
gujaf-428	48	14	researched	research	VERB
gujaf-428	48	15	original	original	ADJ
gujaf-428	48	16	manuscript	manuscript	NOUN
gujaf-428	48	17	that	that	PRON
gujaf-428	48	18	has	have	AUX
gujaf-428	48	19	not	not	PART
gujaf-428	48	20	previously	previously	ADV
gujaf-428	48	21	been	be	AUX
gujaf-428	48	22	submitted	submit	VERB
gujaf-428	48	23	elsewhere	elsewhere	ADV
gujaf-428	48	24	for	for	ADP
gujaf-428	48	25	publication	publication	NOUN
gujaf-428	48	26	.	.	PUNCT
gujaf-428	49	1	the	the	DET
gujaf-428	49	2	paper	paper	NOUN
gujaf-428	49	3	should	should	AUX
gujaf-428	49	4	not	not	PART
gujaf-428	49	5	exceed	exceed	VERB
gujaf-428	49	6	more	more	ADJ
gujaf-428	49	7	than	than	ADP
gujaf-428	49	8	15	15	NUM
gujaf-428	49	9	pages	page	NOUN
gujaf-428	49	10	on	on	ADP
gujaf-428	49	11	a4	a4	NOUN
gujaf-428	49	12	type	type	NOUN
gujaf-428	49	13	paper	paper	NOUN
gujaf-428	49	14	in	in	ADP
gujaf-428	49	15	ms	ms	ADJ
gujaf-428	49	16	-	-	PUNCT
gujaf-428	49	17	word	word	NOUN
gujaf-428	49	18	format	format	NOUN
gujaf-428	49	19	,	,	PUNCT
gujaf-428	49	20	1.5	1.5	NUM
gujaf-428	49	21	-	-	PUNCT
gujaf-428	49	22	line	line	NOUN
gujaf-428	49	23	spacing	spacing	NOUN
gujaf-428	49	24	,	,	PUNCT
gujaf-428	49	25	12	12	NUM
gujaf-428	49	26	font	font	NOUN
gujaf-428	49	27	size	size	NOUN
gujaf-428	49	28	in	in	ADP
gujaf-428	49	29	times	time	NOUN
gujaf-428	49	30	new	new	ADJ
gujaf-428	49	31	roman	roman	NOUN
gujaf-428	49	32	.	.	PUNCT
gujaf-428	50	1	manuscript	manuscript	NOUN
gujaf-428	50	2	should	should	AUX
gujaf-428	50	3	be	be	AUX
gujaf-428	50	4	tested	test	VERB
gujaf-428	50	5	for	for	ADP
gujaf-428	50	6	plagiarism	plagiarism	NOUN
gujaf-428	50	7	before	before	ADP
gujaf-428	50	8	submission	submission	NOUN
gujaf-428	50	9	,	,	PUNCT
gujaf-428	50	10	as	as	SCONJ
gujaf-428	50	11	the	the	DET
gujaf-428	50	12	maximum	maximum	ADJ
gujaf-428	50	13	similarity	similarity	NOUN
gujaf-428	50	14	index	index	NOUN
gujaf-428	50	15	acceptable	acceptable	ADJ
gujaf-428	50	16	by	by	ADP
gujaf-428	50	17	gujaf	gujaf	NOUN
gujaf-428	50	18	is	be	AUX
gujaf-428	50	19	25	25	NUM
gujaf-428	50	20	percent	percent	NOUN
gujaf-428	50	21	.	.	PUNCT
gujaf-428	51	1	furthermore	furthermore	ADV
gujaf-428	51	2	,	,	PUNCT
gujaf-428	51	3	the	the	DET
gujaf-428	51	4	length	length	NOUN
gujaf-428	51	5	of	of	ADP
gujaf-428	51	6	a	a	DET
gujaf-428	51	7	complete	complete	ADJ
gujaf-428	51	8	article	article	NOUN
gujaf-428	51	9	should	should	AUX
gujaf-428	51	10	not	not	PART
gujaf-428	51	11	exceed	exceed	VERB
gujaf-428	51	12	5000	5000	NUM
gujaf-428	51	13	words	word	NOUN
gujaf-428	51	14	including	include	VERB
gujaf-428	51	15	an	an	DET
gujaf-428	51	16	abstract	abstract	NOUN
gujaf-428	51	17	of	of	ADP
gujaf-428	51	18	not	not	PART
gujaf-428	51	19	more	more	ADJ
gujaf-428	51	20	than	than	ADP
gujaf-428	51	21	250	250	NUM
gujaf-428	51	22	words	word	NOUN
gujaf-428	51	23	with	with	ADP
gujaf-428	51	24	a	a	DET
gujaf-428	51	25	minimum	minimum	NOUN
gujaf-428	51	26	of	of	ADP
gujaf-428	51	27	four	four	NUM
gujaf-428	51	28	key	key	ADJ
gujaf-428	51	29	words	word	NOUN
gujaf-428	51	30	immediately	immediately	ADV
gujaf-428	51	31	after	after	ADP
gujaf-428	51	32	the	the	DET
gujaf-428	51	33	abstract	abstract	NOUN
gujaf-428	51	34	.	.	PUNCT
gujaf-428	52	1	all	all	DET
gujaf-428	52	2	references	reference	NOUN
gujaf-428	52	3	including	include	VERB
gujaf-428	52	4	in	in	ADP
gujaf-428	52	5	text	text	NOUN
gujaf-428	52	6	citation	citation	NOUN
gujaf-428	52	7	and	and	CCONJ
gujaf-428	52	8	reference	reference	NOUN
gujaf-428	52	9	list	list	NOUN
gujaf-428	52	10	,	,	PUNCT
gujaf-428	52	11	tables	table	NOUN
gujaf-428	52	12	and	and	CCONJ
gujaf-428	52	13	figures	figure	NOUN
gujaf-428	52	14	should	should	AUX
gujaf-428	52	15	be	be	AUX
gujaf-428	52	16	in	in	ADP
gujaf-428	52	17	line	line	NOUN
gujaf-428	52	18	with	with	ADP
gujaf-428	52	19	apa	apa	PROPN
gujaf-428	52	20	7th	7th	PROPN
gujaf-428	52	21	edition	edition	NOUN
gujaf-428	52	22	publication	publication	NOUN
gujaf-428	52	23	manual	manual	NOUN
gujaf-428	52	24	.	.	PUNCT
gujaf-428	53	1	finally	finally	ADV
gujaf-428	53	2	,	,	PUNCT
gujaf-428	53	3	manuscript	manuscript	NOUN
gujaf-428	53	4	should	should	AUX
gujaf-428	53	5	be	be	AUX
gujaf-428	53	6	send	send	VERB
gujaf-428	53	7	to	to	ADP
gujaf-428	53	8	our	our	PRON
gujaf-428	53	9	email	email	NOUN
gujaf-428	53	10	address	address	NOUN
gujaf-428	53	11	elfarouk105@gmail.comand	elfarouk105@gmail.comand	PROPN
gujaf-428	53	12	a	a	DET
gujaf-428	53	13	copy	copy	NOUN
gujaf-428	53	14	to	to	ADP
gujaf-428	53	15	our	our	PRON
gujaf-428	53	16	website	website	NOUN
gujaf-428	53	17	on	on	ADP
gujaf-428	53	18	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-428	53	19	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	53	20	,	,	PUNCT
gujaf-428	53	21	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	53	22	vii	vii	NOUN
gujaf-428	53	23	publication	publication	NOUN
gujaf-428	53	24	procedure	procedure	NOUN
gujaf-428	53	25	after	after	ADP
gujaf-428	53	26	receiving	receive	VERB
gujaf-428	53	27	a	a	DET
gujaf-428	53	28	manuscript	manuscript	NOUN
gujaf-428	53	29	that	that	PRON
gujaf-428	53	30	is	be	AUX
gujaf-428	53	31	within	within	ADP
gujaf-428	53	32	the	the	DET
gujaf-428	53	33	similarity	similarity	NOUN
gujaf-428	53	34	index	index	NOUN
gujaf-428	53	35	threshold	threshold	NOUN
gujaf-428	53	36	,	,	PUNCT
gujaf-428	53	37	a	a	DET
gujaf-428	53	38	confirmation	confirmation	NOUN
gujaf-428	53	39	email	email	NOUN
gujaf-428	53	40	will	will	AUX
gujaf-428	53	41	be	be	AUX
gujaf-428	53	42	send	send	VERB
gujaf-428	53	43	together	together	ADV
gujaf-428	53	44	with	with	ADP
gujaf-428	53	45	a	a	DET
gujaf-428	53	46	request	request	NOUN
gujaf-428	53	47	to	to	PART
gujaf-428	53	48	pay	pay	VERB
gujaf-428	53	49	a	a	DET
gujaf-428	53	50	review	review	NOUN
gujaf-428	53	51	proceeding	proceed	VERB
gujaf-428	53	52	fee.at	fee.at	NOUN
gujaf-428	53	53	this	this	DET
gujaf-428	53	54	point	point	NOUN
gujaf-428	53	55	,	,	PUNCT
gujaf-428	53	56	the	the	DET
gujaf-428	53	57	editorial	editorial	ADJ
gujaf-428	53	58	board	board	NOUN
gujaf-428	53	59	will	will	AUX
gujaf-428	53	60	take	take	VERB
gujaf-428	53	61	a	a	DET
gujaf-428	53	62	decision	decision	NOUN
gujaf-428	53	63	on	on	ADP
gujaf-428	53	64	accepting	accept	VERB
gujaf-428	53	65	,	,	PUNCT
gujaf-428	53	66	rejecting	reject	VERB
gujaf-428	53	67	or	or	CCONJ
gujaf-428	53	68	making	make	VERB
gujaf-428	53	69	a	a	DET
gujaf-428	53	70	resubmission	resubmission	NOUN
gujaf-428	53	71	of	of	ADP
gujaf-428	53	72	the	the	DET
gujaf-428	53	73	manuscript	manuscript	NOUN
gujaf-428	53	74	based	base	VERB
gujaf-428	53	75	on	on	ADP
gujaf-428	53	76	the	the	DET
gujaf-428	53	77	outcome	outcome	NOUN
gujaf-428	53	78	of	of	ADP
gujaf-428	53	79	the	the	DET
gujaf-428	53	80	double	double	ADJ
gujaf-428	53	81	-	-	PUNCT
gujaf-428	53	82	blind	blind	ADJ
gujaf-428	53	83	peer	peer	NOUN
gujaf-428	53	84	review	review	NOUN
gujaf-428	53	85	.	.	PUNCT
gujaf-428	54	1	those	those	DET
gujaf-428	54	2	authors	author	NOUN
gujaf-428	54	3	whose	whose	DET
gujaf-428	54	4	manuscript	manuscript	NOUN
gujaf-428	54	5	were	be	AUX
gujaf-428	54	6	accepted	accept	VERB
gujaf-428	54	7	for	for	ADP
gujaf-428	54	8	publication	publication	NOUN
gujaf-428	54	9	will	will	AUX
gujaf-428	54	10	be	be	AUX
gujaf-428	54	11	asked	ask	VERB
gujaf-428	54	12	to	to	PART
gujaf-428	54	13	pay	pay	VERB
gujaf-428	54	14	a	a	DET
gujaf-428	54	15	publication	publication	NOUN
gujaf-428	54	16	fee	fee	NOUN
gujaf-428	54	17	,	,	PUNCT
gujaf-428	54	18	after	after	ADP
gujaf-428	54	19	effecting	effect	VERB
gujaf-428	54	20	all	all	DET
gujaf-428	54	21	suggested	suggest	VERB
gujaf-428	54	22	corrections	correction	NOUN
gujaf-428	54	23	and	and	CCONJ
gujaf-428	54	24	changes	change	NOUN
gujaf-428	54	25	made	make	VERB
gujaf-428	54	26	on	on	ADP
gujaf-428	54	27	the	the	DET
gujaf-428	54	28	manuscript	manuscript	NOUN
gujaf-428	54	29	.	.	PUNCT
gujaf-428	55	1	all	all	DET
gujaf-428	55	2	corrected	correct	VERB
gujaf-428	55	3	papers	paper	NOUN
gujaf-428	55	4	returned	return	VERB
gujaf-428	55	5	within	within	ADP
gujaf-428	55	6	the	the	DET
gujaf-428	55	7	specified	specify	VERB
gujaf-428	55	8	time	time	NOUN
gujaf-428	55	9	frame	frame	NOUN
gujaf-428	55	10	will	will	AUX
gujaf-428	55	11	be	be	AUX
gujaf-428	55	12	published	publish	VERB
gujaf-428	55	13	in	in	ADP
gujaf-428	55	14	that	that	DET
gujaf-428	55	15	issue	issue	NOUN
gujaf-428	55	16	.	.	PUNCT
gujaf-428	56	1	paymentdetails	paymentdetail	NOUN
gujaf-428	56	2	bank	bank	NOUN
gujaf-428	56	3	:	:	PUNCT
gujaf-428	56	4	fcmb	fcmb	PROPN
gujaf-428	56	5	accountnumber:7278465011	accountnumber:7278465011	PROPN
gujaf-428	56	6	accountname	accountname	PROPN
gujaf-428	56	7	:	:	PUNCT
gujaf-428	56	8	gusau	gusau	ADJ
gujaf-428	56	9	journalof	journalof	PROPN
gujaf-428	56	10	accountingand	accountingand	PROPN
gujaf-428	56	11	finance	finance	NOUN
gujaf-428	56	12	forinquiry	forinquiry	NOUN
gujaf-428	56	13	thehead	thehead	ADJ
gujaf-428	56	14	,	,	PUNCT
gujaf-428	56	15	department	department	NOUN
gujaf-428	56	16	of	of	ADP
gujaf-428	56	17	accounting	accounting	NOUN
gujaf-428	56	18	and	and	CCONJ
gujaf-428	56	19	finance	finance	NOUN
gujaf-428	56	20	,	,	PUNCT
gujaf-428	56	21	federaluniversitygusau	federaluniversitygusau	ADJ
gujaf-428	56	22	,	,	PUNCT
gujaf-428	56	23	zamfarastate	zamfarastate	NOUN
gujaf-428	56	24	.	.	PUNCT
gujaf-428	56	25	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-428	57	1	+2348069393824	+2348069393824	DET
gujaf-428	57	2	formoreinformation	formoreinformation	NOUN
gujaf-428	57	3	,	,	PUNCT
gujaf-428	57	4	contact	contact	NOUN
gujaf-428	57	5	theeditor	theeditor	NOUN
gujaf-428	57	6	-	-	PUNCT
gujaf-428	57	7	in	in	ADP
gujaf-428	57	8	-	-	PUNCT
gujaf-428	57	9	chiefon+2348067766435	chiefon+2348067766435	NOUN
gujaf-428	57	10	theassociateeditoron+2348036057525	theassociateeditoron+2348036057525	NOUN
gujaf-428	57	11	orvisit	orvisit	NOUN
gujaf-428	57	12	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ourwebsiteonwww.gujaf.com.ngorjournals.gujaf.com.ng	ADJ
gujaf-428	57	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	57	14	,	,	PUNCT
gujaf-428	57	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	57	16	362	362	NUM
gujaf-428	57	17	moderating	moderate	VERB
gujaf-428	57	18	effect	effect	NOUN
gujaf-428	57	19	of	of	ADP
gujaf-428	57	20	firm	firm	ADJ
gujaf-428	57	21	environmental	environmental	ADJ
gujaf-428	57	22	sensitivity	sensitivity	NOUN
gujaf-428	57	23	on	on	ADP
gujaf-428	57	24	the	the	DET
gujaf-428	57	25	relationship	relationship	NOUN
gujaf-428	57	26	between	between	ADP
gujaf-428	57	27	sustainability	sustainability	NOUN
gujaf-428	57	28	reporting	reporting	NOUN
gujaf-428	57	29	dimensions	dimension	NOUN
gujaf-428	57	30	and	and	CCONJ
gujaf-428	57	31	financial	financial	ADJ
gujaf-428	57	32	performance	performance	NOUN
gujaf-428	57	33	of	of	ADP
gujaf-428	57	34	an	an	DET
gujaf-428	57	35	emerging	emerge	VERB
gujaf-428	57	36	market	market	NOUN
gujaf-428	57	37	economy	economy	NOUN
gujaf-428	57	38	ahmed	ahme	VERB
gujaf-428	57	39	oluwatobi	oluwatobi	PROPN
gujaf-428	57	40	adekunle	adekunle	PROPN
gujaf-428	57	41	department	department	PROPN
gujaf-428	57	42	of	of	ADP
gujaf-428	57	43	accounting	accounting	NOUN
gujaf-428	57	44	science	science	NOUN
gujaf-428	57	45	,	,	PUNCT
gujaf-428	57	46	walter	walter	PROPN
gujaf-428	57	47	sisulu	sisulu	PROPN
gujaf-428	57	48	university	university	PROPN
gujaf-428	57	49	,	,	PUNCT
gujaf-428	57	50	mthatha	mthatha	PROPN
gujaf-428	57	51	,	,	PUNCT
gujaf-428	57	52	south	south	PROPN
gujaf-428	57	53	africa	africa	PROPN
gujaf-428	57	54	.	.	PUNCT
gujaf-428	58	1	aadekunle@wsu.ac.za	aadekunle@wsu.ac.za	PROPN
gujaf-428	58	2	https://doi.org/10.57233/gujaf.v5i1.17	https://doi.org/10.57233/gujaf.v5i1.17	VERB
gujaf-428	59	1	abstract	abstract	ADV
gujaf-428	59	2	this	this	DET
gujaf-428	59	3	study	study	NOUN
gujaf-428	59	4	examines	examine	VERB
gujaf-428	59	5	the	the	DET
gujaf-428	59	6	moderating	moderate	VERB
gujaf-428	59	7	role	role	NOUN
gujaf-428	59	8	of	of	ADP
gujaf-428	59	9	firm	firm	ADJ
gujaf-428	59	10	environmental	environmental	ADJ
gujaf-428	59	11	sensitivity	sensitivity	NOUN
gujaf-428	59	12	on	on	ADP
gujaf-428	59	13	the	the	DET
gujaf-428	59	14	relationship	relationship	NOUN
gujaf-428	59	15	between	between	ADP
gujaf-428	59	16	sustainability	sustainability	NOUN
gujaf-428	59	17	reporting	reporting	NOUN
gujaf-428	59	18	dimensions	dimension	NOUN
gujaf-428	59	19	,	,	PUNCT
gujaf-428	59	20	environmental	environmental	ADJ
gujaf-428	59	21	,	,	PUNCT
gujaf-428	59	22	social	social	ADJ
gujaf-428	59	23	,	,	PUNCT
gujaf-428	59	24	and	and	CCONJ
gujaf-428	59	25	governance	governance	NOUN
gujaf-428	59	26	disclosures	disclosure	NOUN
gujaf-428	59	27	,	,	PUNCT
gujaf-428	59	28	and	and	CCONJ
gujaf-428	59	29	the	the	DET
gujaf-428	59	30	financial	financial	ADJ
gujaf-428	59	31	performance	performance	NOUN
gujaf-428	59	32	of	of	ADP
gujaf-428	59	33	nine	nine	NUM
gujaf-428	59	34	listed	list	VERB
gujaf-428	59	35	oil	oil	NOUN
gujaf-428	59	36	and	and	CCONJ
gujaf-428	59	37	gas	gas	NOUN
gujaf-428	59	38	firms	firm	NOUN
gujaf-428	59	39	in	in	ADP
gujaf-428	59	40	nigeria	nigeria	PROPN
gujaf-428	59	41	from	from	ADP
gujaf-428	59	42	2019	2019	NUM
gujaf-428	59	43	to	to	ADP
gujaf-428	59	44	2023	2023	NUM
gujaf-428	59	45	.	.	PUNCT
gujaf-428	60	1	employing	employ	VERB
gujaf-428	60	2	panel	panel	NOUN
gujaf-428	60	3	data	datum	NOUN
gujaf-428	60	4	analysis	analysis	NOUN
gujaf-428	60	5	and	and	CCONJ
gujaf-428	60	6	interaction	interaction	NOUN
gujaf-428	60	7	models	model	NOUN
gujaf-428	60	8	,	,	PUNCT
gujaf-428	60	9	the	the	DET
gujaf-428	60	10	results	result	NOUN
gujaf-428	60	11	reveal	reveal	VERB
gujaf-428	60	12	that	that	SCONJ
gujaf-428	60	13	environmental	environmental	ADJ
gujaf-428	60	14	and	and	CCONJ
gujaf-428	60	15	social	social	ADJ
gujaf-428	60	16	reporting	reporting	NOUN
gujaf-428	60	17	have	have	VERB
gujaf-428	60	18	a	a	DET
gujaf-428	60	19	positive	positive	ADJ
gujaf-428	60	20	influence	influence	NOUN
gujaf-428	60	21	on	on	ADP
gujaf-428	60	22	financial	financial	ADJ
gujaf-428	60	23	performance	performance	NOUN
gujaf-428	60	24	,	,	PUNCT
gujaf-428	60	25	while	while	SCONJ
gujaf-428	60	26	governance	governance	NOUN
gujaf-428	60	27	reporting	reporting	NOUN
gujaf-428	60	28	shows	show	VERB
gujaf-428	60	29	an	an	DET
gujaf-428	60	30	insignificant	insignificant	ADJ
gujaf-428	60	31	effect	effect	NOUN
gujaf-428	60	32	.	.	PUNCT
gujaf-428	61	1	firm	firm	ADJ
gujaf-428	61	2	environmental	environmental	ADJ
gujaf-428	61	3	sensitivity	sensitivity	NOUN
gujaf-428	61	4	significantly	significantly	ADV
gujaf-428	61	5	moderates	moderate	VERB
gujaf-428	61	6	the	the	DET
gujaf-428	61	7	impact	impact	NOUN
gujaf-428	61	8	of	of	ADP
gujaf-428	61	9	environmental	environmental	ADJ
gujaf-428	61	10	reporting	reporting	NOUN
gujaf-428	61	11	on	on	ADP
gujaf-428	61	12	financial	financial	ADJ
gujaf-428	61	13	outcomes	outcome	NOUN
gujaf-428	61	14	,	,	PUNCT
gujaf-428	61	15	underscoring	underscore	VERB
gujaf-428	61	16	the	the	DET
gujaf-428	61	17	importance	importance	NOUN
gujaf-428	61	18	of	of	ADP
gujaf-428	61	19	contextual	contextual	ADJ
gujaf-428	61	20	industry	industry	NOUN
gujaf-428	61	21	factors	factor	NOUN
gujaf-428	61	22	in	in	ADP
gujaf-428	61	23	enhancing	enhance	VERB
gujaf-428	61	24	the	the	DET
gujaf-428	61	25	value	value	NOUN
gujaf-428	61	26	of	of	ADP
gujaf-428	61	27	sustainability	sustainability	NOUN
gujaf-428	61	28	disclosures	disclosure	NOUN
gujaf-428	61	29	.	.	PUNCT
gujaf-428	62	1	the	the	DET
gujaf-428	62	2	findings	finding	NOUN
gujaf-428	62	3	contribute	contribute	VERB
gujaf-428	62	4	to	to	ADP
gujaf-428	62	5	the	the	DET
gujaf-428	62	6	literature	literature	NOUN
gujaf-428	62	7	by	by	ADP
gujaf-428	62	8	integrating	integrate	VERB
gujaf-428	62	9	firm	firm	ADJ
gujaf-428	62	10	-	-	PUNCT
gujaf-428	62	11	specific	specific	ADJ
gujaf-428	62	12	environmental	environmental	ADJ
gujaf-428	62	13	sensitivity	sensitivity	NOUN
gujaf-428	62	14	into	into	ADP
gujaf-428	62	15	the	the	DET
gujaf-428	62	16	analysis	analysis	NOUN
gujaf-428	62	17	ofsustainability	ofsustainability	NOUN
gujaf-428	62	18	reporting	reporting	NOUN
gujaf-428	62	19	effectiveness	effectiveness	NOUN
gujaf-428	62	20	,	,	PUNCT
gujaf-428	62	21	providing	provide	VERB
gujaf-428	62	22	valuable	valuable	ADJ
gujaf-428	62	23	insights	insight	NOUN
gujaf-428	62	24	for	for	ADP
gujaf-428	62	25	regulators	regulator	NOUN
gujaf-428	62	26	,	,	PUNCT
gujaf-428	62	27	investors	investor	NOUN
gujaf-428	62	28	,	,	PUNCT
gujaf-428	62	29	and	and	CCONJ
gujaf-428	62	30	corporate	corporate	ADJ
gujaf-428	62	31	managers	manager	NOUN
gujaf-428	62	32	aiming	aim	VERB
gujaf-428	62	33	to	to	PART
gujaf-428	62	34	optimize	optimize	VERB
gujaf-428	62	35	sustainability	sustainability	NOUN
gujaf-428	62	36	practices	practice	NOUN
gujaf-428	62	37	within	within	ADP
gujaf-428	62	38	environmentally	environmentally	ADV
gujaf-428	62	39	sensitive	sensitive	ADJ
gujaf-428	62	40	sectors	sector	NOUN
gujaf-428	62	41	.	.	PUNCT
gujaf-428	63	1	keywords	keyword	NOUN
gujaf-428	63	2	:	:	PUNCT
gujaf-428	63	3	sustainability	sustainability	NOUN
gujaf-428	63	4	reporting	reporting	NOUN
gujaf-428	63	5	,	,	PUNCT
gujaf-428	63	6	financial	financial	ADJ
gujaf-428	63	7	performance	performance	NOUN
gujaf-428	63	8	,	,	PUNCT
gujaf-428	63	9	environmental	environmental	ADJ
gujaf-428	63	10	sensitivity	sensitivity	NOUN
gujaf-428	63	11	,	,	PUNCT
gujaf-428	63	12	oil	oil	NOUN
gujaf-428	63	13	and	and	CCONJ
gujaf-428	63	14	gas	gas	NOUN
gujaf-428	63	15	firms	firm	NOUN
gujaf-428	63	16	,	,	PUNCT
gujaf-428	63	17	panel	panel	NOUN
gujaf-428	63	18	data	data	PROPN
gujaf-428	63	19	,	,	PUNCT
gujaf-428	63	20	nigeria	nigeria	PROPN
gujaf-428	63	21	jelcodes	jelcode	NOUN
gujaf-428	63	22	:	:	PUNCT
gujaf-428	63	23	g30,m14,q56,l71	g30,m14,q56,l71	X
gujaf-428	63	24	1.0	1.0	NUM
gujaf-428	63	25	introduction	introduction	NOUN
gujaf-428	63	26	the	the	DET
gujaf-428	63	27	integration	integration	NOUN
gujaf-428	63	28	of	of	ADP
gujaf-428	63	29	sustainability	sustainability	NOUN
gujaf-428	63	30	reporting	report	VERB
gujaf-428	63	31	into	into	ADP
gujaf-428	63	32	corporate	corporate	ADJ
gujaf-428	63	33	strategy	strategy	NOUN
gujaf-428	63	34	has	have	AUX
gujaf-428	63	35	gained	gain	VERB
gujaf-428	63	36	increasing	increase	VERB
gujaf-428	63	37	prominence	prominence	NOUN
gujaf-428	63	38	globally	globally	ADV
gujaf-428	63	39	,	,	PUNCT
gujaf-428	63	40	especially	especially	ADV
gujaf-428	63	41	in	in	ADP
gujaf-428	63	42	sectors	sector	NOUN
gujaf-428	63	43	characterized	characterize	VERB
gujaf-428	63	44	by	by	ADP
gujaf-428	63	45	significant	significant	ADJ
gujaf-428	63	46	environmentalimpacts	environmentalimpact	NOUN
gujaf-428	63	47	,	,	PUNCT
gujaf-428	63	48	such	such	ADJ
gujaf-428	63	49	as	as	ADP
gujaf-428	63	50	the	the	DET
gujaf-428	63	51	oil	oil	NOUN
gujaf-428	63	52	and	and	CCONJ
gujaf-428	63	53	gas	gas	NOUN
gujaf-428	63	54	industry	industry	NOUN
gujaf-428	63	55	.	.	PUNCT
gujaf-428	64	1	sustainability	sustainability	NOUN
gujaf-428	64	2	reporting	reporting	NOUN
gujaf-428	64	3	(	(	PUNCT
gujaf-428	64	4	sr	sr	PROPN
gujaf-428	64	5	)	)	PUNCT
gujaf-428	64	6	encompasses	encompass	VERB
gujaf-428	64	7	disclosures	disclosure	NOUN
gujaf-428	64	8	related	relate	VERB
gujaf-428	64	9	to	to	ADP
gujaf-428	64	10	environmental	environmental	ADJ
gujaf-428	64	11	,	,	PUNCT
gujaf-428	64	12	social	social	ADJ
gujaf-428	64	13	,	,	PUNCT
gujaf-428	64	14	and	and	CCONJ
gujaf-428	64	15	governance	governance	NOUN
gujaf-428	64	16	(	(	PUNCT
gujaf-428	64	17	esg	esg	NOUN
gujaf-428	64	18	)	)	PUNCT
gujaf-428	64	19	dimensions	dimension	NOUN
gujaf-428	64	20	,	,	PUNCT
gujaf-428	64	21	providing	provide	VERB
gujaf-428	64	22	stakeholders	stakeholder	NOUN
gujaf-428	64	23	with	with	ADP
gujaf-428	64	24	insights	insight	NOUN
gujaf-428	64	25	into	into	ADP
gujaf-428	64	26	firms	firm	NOUN
gujaf-428	64	27	‘	'	PUNCT
gujaf-428	64	28	non	non	ADJ
gujaf-428	64	29	-	-	ADJ
gujaf-428	64	30	financial	financial	ADJ
gujaf-428	64	31	performance	performance	NOUN
gujaf-428	64	32	and	and	CCONJ
gujaf-428	64	33	their	their	PRON
gujaf-428	64	34	commitment	commitment	NOUN
gujaf-428	64	35	to	to	ADP
gujaf-428	64	36	sustainable	sustainable	ADJ
gujaf-428	64	37	development	development	NOUN
gujaf-428	64	38	(	(	PUNCT
gujaf-428	64	39	khan	khan	PROPN
gujaf-428	64	40	,	,	PUNCT
gujaf-428	64	41	serafeim	serafeim	PROPN
gujaf-428	64	42	,	,	PUNCT
gujaf-428	64	43	&	&	CCONJ
gujaf-428	64	44	yoon	yoon	PROPN
gujaf-428	64	45	,	,	PUNCT
gujaf-428	64	46	2021	2021	NUM
gujaf-428	64	47	)	)	PUNCT
gujaf-428	64	48	.	.	PUNCT
gujaf-428	65	1	financial	financial	ADJ
gujaf-428	65	2	performance	performance	NOUN
gujaf-428	65	3	,	,	PUNCT
gujaf-428	65	4	commonly	commonly	ADV
gujaf-428	65	5	measured	measure	VERB
gujaf-428	65	6	by	by	ADP
gujaf-428	65	7	indicators	indicator	NOUN
gujaf-428	65	8	such	such	ADJ
gujaf-428	65	9	as	as	ADP
gujaf-428	65	10	return	return	NOUN
gujaf-428	65	11	on	on	ADP
gujaf-428	65	12	assets	asset	NOUN
gujaf-428	65	13	(	(	PUNCT
gujaf-428	65	14	roa	roa	NOUN
gujaf-428	65	15	)	)	PUNCT
gujaf-428	65	16	,	,	PUNCT
gujaf-428	65	17	remains	remain	VERB
gujaf-428	65	18	a	a	DET
gujaf-428	65	19	key	key	ADJ
gujaf-428	65	20	concern	concern	NOUN
gujaf-428	65	21	for	for	ADP
gujaf-428	65	22	investors	investor	NOUN
gujaf-428	65	23	and	and	CCONJ
gujaf-428	65	24	managers	manager	NOUN
gujaf-428	65	25	.	.	PUNCT
gujaf-428	66	1	however	however	ADV
gujaf-428	66	2	,	,	PUNCT
gujaf-428	66	3	the	the	DET
gujaf-428	66	4	direct	direct	ADJ
gujaf-428	66	5	effect	effect	NOUN
gujaf-428	66	6	of	of	ADP
gujaf-428	66	7	sustainability	sustainability	NOUN
gujaf-428	66	8	reporting	reporting	NOUN
gujaf-428	66	9	on	on	ADP
gujaf-428	66	10	financial	financial	ADJ
gujaf-428	66	11	outcomes	outcome	NOUN
gujaf-428	66	12	is	be	AUX
gujaf-428	66	13	often	often	ADV
gujaf-428	66	14	nuanced	nuanced	ADJ
gujaf-428	66	15	and	and	CCONJ
gujaf-428	66	16	can	can	AUX
gujaf-428	66	17	be	be	AUX
gujaf-428	66	18	influenced	influence	VERB
gujaf-428	66	19	by	by	ADP
gujaf-428	66	20	firm	firm	ADJ
gujaf-428	66	21	-	-	PUNCT
gujaf-428	66	22	specific	specific	ADJ
gujaf-428	66	23	factors	factor	NOUN
gujaf-428	66	24	,	,	PUNCT
gujaf-428	66	25	including	include	VERB
gujaf-428	66	26	the	the	DET
gujaf-428	66	27	degree	degree	NOUN
gujaf-428	66	28	of	of	ADP
gujaf-428	66	29	environmental	environmental	ADJ
gujaf-428	66	30	sensitivity	sensitivity	NOUN
gujaf-428	66	31	(	(	PUNCT
gujaf-428	66	32	fes	fes	NOUN
gujaf-428	66	33	)	)	PUNCT
gujaf-428	66	34	inherent	inherent	ADJ
gujaf-428	66	35	to	to	ADP
gujaf-428	66	36	the	the	DET
gujaf-428	66	37	firm‘s	firm‘s	PROPN
gujaf-428	66	38	operations	operation	NOUN
gujaf-428	66	39	(	(	PUNCT
gujaf-428	66	40	clarkson	clarkson	PROPN
gujaf-428	66	41	,	,	PUNCT
gujaf-428	66	42	li	li	PROPN
gujaf-428	66	43	,	,	PUNCT
gujaf-428	66	44	richardson,&vasvari	richardson,&vasvari	NOUN
gujaf-428	66	45	,	,	PUNCT
gujaf-428	66	46	2008).this	2008).this	NUM
gujaf-428	66	47	studyfocuses	studyfocuse	NOUN
gujaf-428	66	48	on	on	ADP
gujaf-428	66	49	exploringthe	exploringthe	DET
gujaf-428	66	50	moderatingroleoffirmin	moderatingroleoffirmin	NOUN
gujaf-428	66	51	the	the	DET
gujaf-428	66	52	relationship	relationship	NOUN
gujaf-428	66	53	between	between	ADP
gujaf-428	66	54	sustainability	sustainability	NOUN
gujaf-428	66	55	reporting	reporting	NOUN
gujaf-428	66	56	and	and	CCONJ
gujaf-428	66	57	financial	financial	ADJ
gujaf-428	66	58	performance	performance	NOUN
gujaf-428	66	59	within	within	ADP
gujaf-428	66	60	the	the	DET
gujaf-428	66	61	nigerian	nigerian	ADJ
gujaf-428	66	62	oil	oil	NOUN
gujaf-428	66	63	and	and	CCONJ
gujaf-428	66	64	gas	gas	NOUN
gujaf-428	66	65	sector	sector	NOUN
gujaf-428	66	66	.	.	PUNCT
gujaf-428	67	1	nigeria‘s	nigeria‘s	ADJ
gujaf-428	67	2	oil	oil	NOUN
gujaf-428	67	3	and	and	CCONJ
gujaf-428	67	4	gas	gas	NOUN
gujaf-428	67	5	sector	sector	NOUN
gujaf-428	67	6	is	be	AUX
gujaf-428	67	7	critical	critical	ADJ
gujaf-428	67	8	to	to	ADP
gujaf-428	67	9	the	the	DET
gujaf-428	67	10	country‘s	country‘s	NOUN
gujaf-428	67	11	economy	economy	NOUN
gujaf-428	67	12	,	,	PUNCT
gujaf-428	67	13	contributing	contribute	VERB
gujaf-428	67	14	substantially	substantially	ADV
gujaf-428	67	15	to	to	ADP
gujaf-428	67	16	national	national	ADJ
gujaf-428	67	17	revenue	revenue	NOUN
gujaf-428	67	18	and	and	CCONJ
gujaf-428	67	19	employment	employment	NOUN
gujaf-428	67	20	(	(	PUNCT
gujaf-428	67	21	olayiwola	olayiwola	NOUN
gujaf-428	67	22	&	&	CCONJ
gujaf-428	67	23	adedeji	adedeji	NOUN
gujaf-428	67	24	,	,	PUNCT
gujaf-428	67	25	2022	2022	NUM
gujaf-428	67	26	)	)	PUNCT
gujaf-428	67	27	.	.	PUNCT
gujaf-428	68	1	however	however	ADV
gujaf-428	68	2	,	,	PUNCT
gujaf-428	68	3	it	it	PRON
gujaf-428	68	4	is	be	AUX
gujaf-428	68	5	also	also	ADV
gujaf-428	68	6	marked	mark	VERB
gujaf-428	68	7	by	by	ADP
gujaf-428	68	8	significant	significant	ADJ
gujaf-428	68	9	environmental	environmental	ADJ
gujaf-428	68	10	risks	risk	NOUN
gujaf-428	68	11	and	and	CCONJ
gujaf-428	68	12	challenges	challenge	NOUN
gujaf-428	68	13	,	,	PUNCT
gujaf-428	68	14	including	include	VERB
gujaf-428	68	15	oil	oil	NOUN
gujaf-428	68	16	spills	spill	NOUN
gujaf-428	68	17	,	,	PUNCT
gujaf-428	68	18	gas	gas	NOUN
gujaf-428	68	19	flaring	flaring	NOUN
gujaf-428	68	20	,	,	PUNCT
gujaf-428	68	21	and	and	CCONJ
gujaf-428	68	22	pollution	pollution	NOUN
gujaf-428	68	23	,	,	PUNCT
gujaf-428	68	24	which	which	PRON
gujaf-428	68	25	have	have	AUX
gujaf-428	68	26	necessitated	necessitate	VERB
gujaf-428	68	27	increased	increase	VERB
gujaf-428	68	28	attention	attention	NOUN
gujaf-428	68	29	to	to	ADP
gujaf-428	68	30	corporate	corporate	ADJ
gujaf-428	68	31	environmental	environmental	ADJ
gujaf-428	68	32	responsibility	responsibility	NOUN
gujaf-428	68	33	and	and	CCONJ
gujaf-428	68	34	transparency	transparency	NOUN
gujaf-428	68	35	(	(	PUNCT
gujaf-428	68	36	dibia	dibia	NOUN
gujaf-428	68	37	&	&	CCONJ
gujaf-428	68	38	onwuchekwa	onwuchekwa	PROPN
gujaf-428	68	39	,	,	PUNCT
gujaf-428	68	40	2020	2020	NUM
gujaf-428	68	41	)	)	PUNCT
gujaf-428	68	42	.	.	PUNCT
gujaf-428	69	1	given	give	VERB
gujaf-428	69	2	these	these	DET
gujaf-428	69	3	contextual	contextual	ADJ
gujaf-428	69	4	challenges	challenge	NOUN
gujaf-428	69	5	,	,	PUNCT
gujaf-428	69	6	thesectoroffersauniquesettingtoexaminehowfirm	thesectoroffersauniquesettingtoexaminehowfirm	ADJ
gujaf-428	69	7	-	-	PUNCT
gujaf-428	69	8	levelenvironmental	levelenvironmental	ADJ
gujaf-428	69	9	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	69	10	,	,	PUNCT
gujaf-428	69	11	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	69	12	363	363	NUM
gujaf-428	69	13	sensitivity	sensitivity	NOUN
gujaf-428	69	14	,	,	PUNCT
gujaf-428	69	15	reflecting	reflect	VERB
gujaf-428	69	16	the	the	DET
gujaf-428	69	17	extent	extent	NOUN
gujaf-428	69	18	to	to	PART
gujaf-428	69	19	which	which	PRON
gujaf-428	69	20	firms	firm	NOUN
gujaf-428	69	21	are	be	AUX
gujaf-428	69	22	exposed	expose	VERB
gujaf-428	69	23	or	or	CCONJ
gujaf-428	69	24	responsive	responsive	ADJ
gujaf-428	69	25	to	to	ADP
gujaf-428	69	26	environmental	environmental	ADJ
gujaf-428	69	27	risks	risk	NOUN
gujaf-428	69	28	,	,	PUNCT
gujaf-428	69	29	may	may	AUX
gujaf-428	69	30	alter	alter	VERB
gujaf-428	69	31	the	the	DET
gujaf-428	69	32	financial	financial	ADJ
gujaf-428	69	33	impact	impact	NOUN
gujaf-428	69	34	of	of	ADP
gujaf-428	69	35	sustainability	sustainability	NOUN
gujaf-428	69	36	disclosures	disclosure	NOUN
gujaf-428	69	37	.	.	PUNCT
gujaf-428	70	1	this	this	DET
gujaf-428	70	2	study	study	NOUN
gujaf-428	70	3	examines	examine	VERB
gujaf-428	70	4	seven	seven	NUM
gujaf-428	70	5	publicly	publicly	ADV
gujaf-428	70	6	listed	list	VERB
gujaf-428	70	7	nigerian	nigerian	ADJ
gujaf-428	70	8	oil	oil	NOUN
gujaf-428	70	9	and	and	CCONJ
gujaf-428	70	10	gas	gas	NOUN
gujaf-428	70	11	firms	firm	NOUN
gujaf-428	70	12	over	over	ADP
gujaf-428	70	13	the	the	DET
gujaf-428	70	14	period	period	NOUN
gujaf-428	70	15	2019	2019	NUM
gujaf-428	70	16	to	to	ADP
gujaf-428	70	17	2023	2023	NUM
gujaf-428	70	18	,	,	PUNCT
gujaf-428	70	19	employing	employ	VERB
gujaf-428	70	20	census	census	NOUN
gujaf-428	70	21	sampling	sample	VERB
gujaf-428	70	22	from	from	ADP
gujaf-428	70	23	the	the	DET
gujaf-428	70	24	nine	nine	NUM
gujaf-428	70	25	listed	list	VERB
gujaf-428	70	26	firms	firm	NOUN
gujaf-428	70	27	,	,	PUNCT
gujaf-428	70	28	with	with	ADP
gujaf-428	70	29	two	two	NUM
gujaf-428	70	30	firms	firm	NOUN
gujaf-428	70	31	excluded	exclude	VERB
gujaf-428	70	32	due	due	ADP
gujaf-428	70	33	to	to	ADP
gujaf-428	70	34	incomplete	incomplete	ADJ
gujaf-428	70	35	data	datum	NOUN
gujaf-428	70	36	.	.	PUNCT
gujaf-428	71	1	the	the	DET
gujaf-428	71	2	literature	literature	NOUN
gujaf-428	71	3	provides	provide	VERB
gujaf-428	71	4	mixed	mixed	ADJ
gujaf-428	71	5	evidence	evidence	NOUN
gujaf-428	71	6	on	on	ADP
gujaf-428	71	7	the	the	DET
gujaf-428	71	8	link	link	NOUN
gujaf-428	71	9	between	between	ADP
gujaf-428	71	10	sustainability	sustainability	NOUN
gujaf-428	71	11	reporting	reporting	NOUN
gujaf-428	71	12	and	and	CCONJ
gujaf-428	71	13	financial	financial	ADJ
gujaf-428	71	14	performance	performance	NOUN
gujaf-428	71	15	.	.	PUNCT
gujaf-428	72	1	while	while	SCONJ
gujaf-428	72	2	some	some	DET
gujaf-428	72	3	studies	study	NOUN
gujaf-428	72	4	suggest	suggest	VERB
gujaf-428	72	5	positive	positive	ADJ
gujaf-428	72	6	effects	effect	NOUN
gujaf-428	72	7	due	due	ADJ
gujaf-428	72	8	to	to	ADP
gujaf-428	72	9	enhanced	enhanced	ADJ
gujaf-428	72	10	reputation	reputation	NOUN
gujaf-428	72	11	,	,	PUNCT
gujaf-428	72	12	stakeholder	stakeholder	NOUN
gujaf-428	72	13	trust	trust	PROPN
gujaf-428	72	14	,	,	PUNCT
gujaf-428	72	15	and	and	CCONJ
gujaf-428	72	16	operational	operational	ADJ
gujaf-428	72	17	efficiencies	efficiency	NOUN
gujaf-428	72	18	(	(	PUNCT
gujaf-428	72	19	michelon	michelon	NOUN
gujaf-428	72	20	et	et	PROPN
gujaf-428	72	21	al	al	PROPN
gujaf-428	72	22	.	.	PROPN
gujaf-428	72	23	,	,	PUNCT
gujaf-428	72	24	2015	2015	NUM
gujaf-428	72	25	;	;	PUNCT
gujaf-428	72	26	khan	khan	PROPN
gujaf-428	72	27	et	et	PROPN
gujaf-428	72	28	al	al	PROPN
gujaf-428	72	29	.	.	PROPN
gujaf-428	72	30	,	,	PUNCT
gujaf-428	72	31	2021	2021	NUM
gujaf-428	72	32	)	)	PUNCT
gujaf-428	72	33	,	,	PUNCT
gujaf-428	72	34	others	other	NOUN
gujaf-428	72	35	report	report	VERB
gujaf-428	72	36	ambiguous	ambiguous	ADJ
gujaf-428	72	37	or	or	CCONJ
gujaf-428	72	38	negligible	negligible	ADJ
gujaf-428	72	39	impacts	impact	NOUN
gujaf-428	72	40	,	,	PUNCT
gujaf-428	72	41	particularly	particularly	ADV
gujaf-428	72	42	when	when	SCONJ
gujaf-428	72	43	firm	firm	ADJ
gujaf-428	72	44	characteristics	characteristic	NOUN
gujaf-428	72	45	such	such	ADJ
gujaf-428	72	46	as	as	ADP
gujaf-428	72	47	size	size	NOUN
gujaf-428	72	48	,	,	PUNCT
gujaf-428	72	49	leverage	leverage	NOUN
gujaf-428	72	50	,	,	PUNCT
gujaf-428	72	51	and	and	CCONJ
gujaf-428	72	52	fes	fes	NOUN
gujaf-428	72	53	are	be	AUX
gujaf-428	72	54	not	not	PART
gujaf-428	72	55	considered	consider	VERB
gujaf-428	72	56	(	(	PUNCT
gujaf-428	72	57	ameer	ameer	PROPN
gujaf-428	72	58	&	&	CCONJ
gujaf-428	72	59	othman	othman	PROPN
gujaf-428	72	60	,	,	PUNCT
gujaf-428	72	61	2012	2012	NUM
gujaf-428	72	62	)	)	PUNCT
gujaf-428	72	63	.	.	PUNCT
gujaf-428	73	1	incorporating	incorporate	VERB
gujaf-428	73	2	fes	fes	NOUN
gujaf-428	73	3	as	as	ADP
gujaf-428	73	4	a	a	DET
gujaf-428	73	5	moderating	moderate	VERB
gujaf-428	73	6	variable	variable	NOUN
gujaf-428	73	7	allows	allow	VERB
gujaf-428	73	8	for	for	ADP
gujaf-428	73	9	a	a	DET
gujaf-428	73	10	more	more	ADV
gujaf-428	73	11	nuanced	nuanced	ADJ
gujaf-428	73	12	understanding	understanding	NOUN
gujaf-428	73	13	of	of	ADP
gujaf-428	73	14	the	the	DET
gujaf-428	73	15	relationships	relationship	NOUN
gujaf-428	73	16	,	,	PUNCT
gujaf-428	73	17	recognizing	recognize	VERB
gujaf-428	73	18	that	that	SCONJ
gujaf-428	73	19	firms	firm	NOUN
gujaf-428	73	20	operating	operate	VERB
gujaf-428	73	21	in	in	ADP
gujaf-428	73	22	environmentally	environmentally	ADV
gujaf-428	73	23	sensitive	sensitive	ADJ
gujaf-428	73	24	contexts	context	NOUN
gujaf-428	73	25	derive	derive	VERB
gujaf-428	73	26	differential	differential	ADJ
gujaf-428	73	27	benefits	benefit	NOUN
gujaf-428	73	28	from	from	ADP
gujaf-428	73	29	their	their	PRON
gujaf-428	73	30	sustainability	sustainability	NOUN
gujaf-428	73	31	efforts	effort	NOUN
gujaf-428	73	32	compared	compare	VERB
gujaf-428	73	33	to	to	ADP
gujaf-428	73	34	less	less	ADV
gujaf-428	73	35	sensitive	sensitive	ADJ
gujaf-428	73	36	peers	peer	NOUN
gujaf-428	73	37	(	(	PUNCT
gujaf-428	73	38	cormier	cormier	NOUN
gujaf-428	73	39	&	&	CCONJ
gujaf-428	73	40	magnan	magnan	PROPN
gujaf-428	73	41	,	,	PUNCT
gujaf-428	73	42	2007	2007	NUM
gujaf-428	73	43	)	)	PUNCT
gujaf-428	73	44	.	.	PUNCT
gujaf-428	74	1	the	the	DET
gujaf-428	74	2	study‘s	study‘s	PROPN
gujaf-428	74	3	approach	approach	NOUN
gujaf-428	74	4	utilizes	utilize	VERB
gujaf-428	74	5	panel	panel	NOUN
gujaf-428	74	6	data	data	NOUN
gujaf-428	74	7	techniques	technique	NOUN
gujaf-428	74	8	to	to	PART
gujaf-428	74	9	account	account	VERB
gujaf-428	74	10	for	for	ADP
gujaf-428	74	11	bothcross	bothcross	NOUN
gujaf-428	74	12	-	-	PUNCT
gujaf-428	74	13	sectional	sectional	ADJ
gujaf-428	74	14	and	and	CCONJ
gujaf-428	74	15	temporal	temporal	ADJ
gujaf-428	74	16	variations	variation	NOUN
gujaf-428	74	17	,	,	PUNCT
gujaf-428	74	18	therebycapturing	therebycapture	VERB
gujaf-428	74	19	dynamic	dynamic	ADJ
gujaf-428	74	20	firm	firm	ADJ
gujaf-428	74	21	behavior	behavior	NOUN
gujaf-428	74	22	and	and	CCONJ
gujaf-428	74	23	market	market	NOUN
gujaf-428	74	24	conditions	condition	NOUN
gujaf-428	74	25	across	across	ADP
gujaf-428	74	26	the	the	DET
gujaf-428	74	27	five	five	NUM
gujaf-428	74	28	-	-	PUNCT
gujaf-428	74	29	year	year	NOUN
gujaf-428	74	30	period	period	NOUN
gujaf-428	74	31	.	.	PUNCT
gujaf-428	75	1	by	by	ADP
gujaf-428	75	2	including	include	VERB
gujaf-428	75	3	fes	fe	NOUN
gujaf-428	75	4	as	as	ADP
gujaf-428	75	5	an	an	DET
gujaf-428	75	6	interaction	interaction	NOUN
gujaf-428	75	7	term	term	NOUN
gujaf-428	75	8	with	with	ADP
gujaf-428	75	9	sustainabilityreportingdimensions	sustainabilityreportingdimension	NOUN
gujaf-428	75	10	,	,	PUNCT
gujaf-428	75	11	theanalysis	theanalysis	NOUN
gujaf-428	75	12	seeks	seek	VERB
gujaf-428	75	13	to	to	PART
gujaf-428	75	14	identifywhether	identifywhether	VERB
gujaf-428	75	15	and	and	CCONJ
gujaf-428	75	16	howthis	howthis	PRON
gujaf-428	75	17	factor	factor	NOUN
gujaf-428	75	18	amplifies	amplify	VERB
gujaf-428	75	19	or	or	CCONJ
gujaf-428	75	20	diminishes	diminish	VERB
gujaf-428	75	21	the	the	DET
gujaf-428	75	22	financial	financial	ADJ
gujaf-428	75	23	returns	return	NOUN
gujaf-428	75	24	to	to	ADP
gujaf-428	75	25	sustainability	sustainability	NOUN
gujaf-428	75	26	disclosures	disclosure	NOUN
gujaf-428	75	27	.	.	PUNCT
gujaf-428	76	1	this	this	DET
gujaf-428	76	2	approach	approach	NOUN
gujaf-428	76	3	aligns	align	VERB
gujaf-428	76	4	with	with	ADP
gujaf-428	76	5	recent	recent	ADJ
gujaf-428	76	6	calls	call	NOUN
gujaf-428	76	7	in	in	ADP
gujaf-428	76	8	corporate	corporate	ADJ
gujaf-428	76	9	governance	governance	NOUN
gujaf-428	76	10	and	and	CCONJ
gujaf-428	76	11	sustainability	sustainability	NOUN
gujaf-428	76	12	research	research	NOUN
gujaf-428	76	13	emphasizing	emphasize	VERB
gujaf-428	76	14	the	the	DET
gujaf-428	76	15	contextual	contextual	ADJ
gujaf-428	76	16	and	and	CCONJ
gujaf-428	76	17	conditional	conditional	ADJ
gujaf-428	76	18	nature	nature	NOUN
gujaf-428	76	19	of	of	ADP
gujaf-428	76	20	esg	esg	PROPN
gujaf-428	76	21	impacts	impact	NOUN
gujaf-428	76	22	(	(	PUNCT
gujaf-428	76	23	eccles	eccles	PROPN
gujaf-428	76	24	et	et	PROPN
gujaf-428	76	25	al	al	PROPN
gujaf-428	76	26	.	.	PROPN
gujaf-428	76	27	,	,	PUNCT
gujaf-428	76	28	2014	2014	NUM
gujaf-428	76	29	;	;	PUNCT
gujaf-428	76	30	uwuigbe	uwuigbe	NOUN
gujaf-428	76	31	&	&	CCONJ
gujaf-428	76	32	uadiale	uadiale	PROPN
gujaf-428	76	33	,	,	PUNCT
gujaf-428	76	34	2011	2011	NUM
gujaf-428	76	35	)	)	PUNCT
gujaf-428	76	36	.	.	PUNCT
gujaf-428	77	1	this	this	DET
gujaf-428	77	2	research	research	NOUN
gujaf-428	77	3	contributes	contribute	VERB
gujaf-428	77	4	to	to	ADP
gujaf-428	77	5	the	the	DET
gujaf-428	77	6	growing	grow	VERB
gujaf-428	77	7	body	body	NOUN
gujaf-428	77	8	of	of	ADP
gujaf-428	77	9	knowledge	knowledge	NOUN
gujaf-428	77	10	on	on	ADP
gujaf-428	77	11	esg	esg	PROPN
gujaf-428	77	12	reporting	report	VERB
gujaf-428	77	13	in	in	ADP
gujaf-428	77	14	emerging	emerge	VERB
gujaf-428	77	15	markets	market	NOUN
gujaf-428	77	16	by	by	ADP
gujaf-428	77	17	providing	provide	VERB
gujaf-428	77	18	empirical	empirical	ADJ
gujaf-428	77	19	evidence	evidence	NOUN
gujaf-428	77	20	from	from	ADP
gujaf-428	77	21	nigeria‘s	nigeria‘s	ADJ
gujaf-428	77	22	oil	oil	NOUN
gujaf-428	77	23	and	and	CCONJ
gujaf-428	77	24	gas	gas	NOUN
gujaf-428	77	25	sector	sector	NOUN
gujaf-428	77	26	,	,	PUNCT
gujaf-428	77	27	a	a	DET
gujaf-428	77	28	relatively	relatively	ADV
gujaf-428	77	29	underexplored	underexplored	ADJ
gujaf-428	77	30	context	context	NOUN
gujaf-428	77	31	with	with	ADP
gujaf-428	77	32	high	high	ADJ
gujaf-428	77	33	environmental	environmental	ADJ
gujaf-428	77	34	stakes	stake	NOUN
gujaf-428	77	35	.	.	PUNCT
gujaf-428	78	1	the	the	DET
gujaf-428	78	2	findings	finding	NOUN
gujaf-428	78	3	have	have	VERB
gujaf-428	78	4	implications	implication	NOUN
gujaf-428	78	5	for	for	ADP
gujaf-428	78	6	regulators	regulator	NOUN
gujaf-428	78	7	,	,	PUNCT
gujaf-428	78	8	investors	investor	NOUN
gujaf-428	78	9	,	,	PUNCT
gujaf-428	78	10	and	and	CCONJ
gujaf-428	78	11	corporate	corporate	ADJ
gujaf-428	78	12	managers	manager	NOUN
gujaf-428	78	13	by	by	ADP
gujaf-428	78	14	highlighting	highlight	VERB
gujaf-428	78	15	the	the	DET
gujaf-428	78	16	critical	critical	ADJ
gujaf-428	78	17	role	role	NOUN
gujaf-428	78	18	of	of	ADP
gujaf-428	78	19	firm	firm	ADJ
gujaf-428	78	20	environmental	environmental	ADJ
gujaf-428	78	21	sensitivity	sensitivity	NOUN
gujaf-428	78	22	in	in	ADP
gujaf-428	78	23	shaping	shape	VERB
gujaf-428	78	24	the	the	DET
gujaf-428	78	25	financial	financial	ADJ
gujaf-428	78	26	value	value	NOUN
gujaf-428	78	27	of	of	ADP
gujaf-428	78	28	sustainability	sustainability	NOUN
gujaf-428	78	29	disclosures	disclosure	NOUN
gujaf-428	78	30	.	.	PUNCT
gujaf-428	79	1	furthermore	furthermore	ADV
gujaf-428	79	2	,	,	PUNCT
gujaf-428	79	3	the	the	DET
gujaf-428	79	4	study	study	NOUN
gujaf-428	79	5	informs	inform	VERB
gujaf-428	79	6	policy	policy	NOUN
gujaf-428	79	7	frameworks	framework	NOUN
gujaf-428	79	8	aimed	aim	VERB
gujaf-428	79	9	at	at	ADP
gujaf-428	79	10	enhancing	enhance	VERB
gujaf-428	79	11	corporatetransparency	corporatetransparency	NOUN
gujaf-428	79	12	and	and	CCONJ
gujaf-428	79	13	sustainable	sustainable	ADJ
gujaf-428	79	14	development	development	NOUN
gujaf-428	79	15	within	within	ADP
gujaf-428	79	16	extractive	extractive	ADJ
gujaf-428	79	17	industries	industry	NOUN
gujaf-428	79	18	in	in	ADP
gujaf-428	79	19	emerging	emerge	VERB
gujaf-428	79	20	economies	economy	NOUN
gujaf-428	79	21	.	.	PUNCT
gujaf-428	80	1	the	the	DET
gujaf-428	80	2	remainder	remainder	NOUN
gujaf-428	80	3	of	of	ADP
gujaf-428	80	4	the	the	DET
gujaf-428	80	5	paper	paper	NOUN
gujaf-428	80	6	is	be	AUX
gujaf-428	80	7	structured	structure	VERB
gujaf-428	80	8	as	as	SCONJ
gujaf-428	80	9	follows	follow	VERB
gujaf-428	80	10	.	.	PUNCT
gujaf-428	81	1	section	section	NOUN
gujaf-428	81	2	2	2	NUM
gujaf-428	81	3	reviews	review	VERB
gujaf-428	81	4	relevant	relevant	ADJ
gujaf-428	81	5	literature	literature	NOUN
gujaf-428	81	6	and	and	CCONJ
gujaf-428	81	7	theoretical	theoretical	ADJ
gujaf-428	81	8	foundations	foundation	NOUN
gujaf-428	81	9	,	,	PUNCT
gujaf-428	81	10	section	section	NOUN
gujaf-428	81	11	3	3	NUM
gujaf-428	81	12	outlines	outline	VERB
gujaf-428	81	13	the	the	DET
gujaf-428	81	14	methodology	methodology	NOUN
gujaf-428	81	15	and	and	CCONJ
gujaf-428	81	16	data	datum	NOUN
gujaf-428	81	17	sources	source	NOUN
gujaf-428	81	18	,	,	PUNCT
gujaf-428	81	19	section	section	NOUN
gujaf-428	81	20	4	4	NUM
gujaf-428	81	21	presents	present	VERB
gujaf-428	81	22	the	the	DET
gujaf-428	81	23	results	result	NOUN
gujaf-428	81	24	and	and	CCONJ
gujaf-428	81	25	discussion	discussion	NOUN
gujaf-428	81	26	,	,	PUNCT
gujaf-428	81	27	and	and	CCONJ
gujaf-428	81	28	section	section	NOUN
gujaf-428	81	29	5	5	NUM
gujaf-428	81	30	concludes	conclude	VERB
gujaf-428	81	31	with	with	ADP
gujaf-428	81	32	policy	policy	NOUN
gujaf-428	81	33	implications	implication	NOUN
gujaf-428	81	34	,	,	PUNCT
gujaf-428	81	35	limitations	limitation	NOUN
gujaf-428	81	36	,	,	PUNCT
gujaf-428	81	37	and	and	CCONJ
gujaf-428	81	38	recommendations	recommendation	NOUN
gujaf-428	81	39	for	for	ADP
gujaf-428	81	40	future	future	ADJ
gujaf-428	81	41	research	research	NOUN
gujaf-428	81	42	.	.	PUNCT
gujaf-428	82	1	2.0	2.0	NUM
gujaf-428	82	2	literatureand	literatureand	NOUN
gujaf-428	82	3	hypotheses	hypothese	VERB
gujaf-428	82	4	the	the	DET
gujaf-428	82	5	relationship	relationship	NOUN
gujaf-428	82	6	between	between	ADP
gujaf-428	82	7	sustainability	sustainability	NOUN
gujaf-428	82	8	reporting	reporting	NOUN
gujaf-428	82	9	and	and	CCONJ
gujaf-428	82	10	firm	firm	ADJ
gujaf-428	82	11	financial	financial	ADJ
gujaf-428	82	12	performance	performance	NOUN
gujaf-428	82	13	has	have	AUX
gujaf-428	82	14	been	be	AUX
gujaf-428	82	15	widely	widely	ADV
gujaf-428	82	16	discussed	discuss	VERB
gujaf-428	82	17	within	within	ADP
gujaf-428	82	18	the	the	DET
gujaf-428	82	19	broader	broad	ADJ
gujaf-428	82	20	context	context	NOUN
gujaf-428	82	21	of	of	ADP
gujaf-428	82	22	corporate	corporate	ADJ
gujaf-428	82	23	governance	governance	NOUN
gujaf-428	82	24	and	and	CCONJ
gujaf-428	82	25	stakeholder	stakeholder	NOUN
gujaf-428	82	26	engagement	engagement	NOUN
gujaf-428	82	27	.	.	PUNCT
gujaf-428	83	1	several	several	ADJ
gujaf-428	83	2	interrelated	interrelated	ADJ
gujaf-428	83	3	theories	theory	NOUN
gujaf-428	83	4	offer	offer	VERB
gujaf-428	83	5	robust	robust	ADJ
gujaf-428	83	6	explanatory	explanatory	ADJ
gujaf-428	83	7	power	power	NOUN
gujaf-428	83	8	,	,	PUNCT
gujaf-428	83	9	namely	namely	ADV
gujaf-428	83	10	,	,	PUNCT
gujaf-428	83	11	agency	agency	NOUN
gujaf-428	83	12	theory	theory	NOUN
gujaf-428	83	13	,	,	PUNCT
gujaf-428	83	14	stakeholder	stakeholder	NOUN
gujaf-428	83	15	theory	theory	NOUN
gujaf-428	83	16	,	,	PUNCT
gujaf-428	83	17	resource	resource	NOUN
gujaf-428	83	18	-	-	PUNCT
gujaf-428	83	19	based	base	VERB
gujaf-428	83	20	view	view	NOUN
gujaf-428	83	21	(	(	PUNCT
gujaf-428	83	22	rbv	rbv	NOUN
gujaf-428	83	23	)	)	PUNCT
gujaf-428	83	24	,	,	PUNCT
gujaf-428	83	25	and	and	CCONJ
gujaf-428	83	26	the	the	DET
gujaf-428	83	27	legitimacy	legitimacy	NOUN
gujaf-428	83	28	theory	theory	NOUN
gujaf-428	83	29	.	.	PUNCT
gujaf-428	84	1	these	these	DET
gujaf-428	84	2	theories	theory	NOUN
gujaf-428	84	3	,	,	PUNCT
gujaf-428	84	4	collectively	collectively	ADV
gujaf-428	84	5	,	,	PUNCT
gujaf-428	84	6	inform	inform	VERB
gujaf-428	84	7	the	the	DET
gujaf-428	84	8	conceptual	conceptual	ADJ
gujaf-428	84	9	basis	basis	NOUN
gujaf-428	84	10	for	for	ADP
gujaf-428	84	11	examining	examine	VERB
gujaf-428	84	12	how	how	SCONJ
gujaf-428	84	13	firm	firm	ADJ
gujaf-428	84	14	-	-	PUNCT
gujaf-428	84	15	level	level	NOUN
gujaf-428	84	16	fes	fes	NOUN
gujaf-428	84	17	moderates	moderate	NOUN
gujaf-428	84	18	the	the	DET
gujaf-428	84	19	link	link	NOUN
gujaf-428	84	20	between	between	ADP
gujaf-428	84	21	sustainability	sustainability	NOUN
gujaf-428	84	22	disclosure	disclosure	NOUN
gujaf-428	84	23	practices	practice	NOUN
gujaf-428	84	24	and	and	CCONJ
gujaf-428	84	25	financial	financial	ADJ
gujaf-428	84	26	outcomes	outcome	NOUN
gujaf-428	84	27	.	.	PUNCT
gujaf-428	85	1	agency	agency	NOUN
gujaf-428	85	2	theory	theory	NOUN
gujaf-428	85	3	remains	remain	VERB
gujaf-428	85	4	foundational	foundational	ADJ
gujaf-428	85	5	in	in	ADP
gujaf-428	85	6	corporate	corporate	ADJ
gujaf-428	85	7	governance	governance	NOUN
gujaf-428	85	8	research	research	NOUN
gujaf-428	85	9	and	and	CCONJ
gujaf-428	85	10	explains	explain	VERB
gujaf-428	85	11	how	how	SCONJ
gujaf-428	85	12	divergenceininterestsbetweenmanagers(agents)andshareholders(principals)necessitates	divergenceininterestsbetweenmanagers(agents)andshareholders(principals)necessitate	NOUN
gujaf-428	85	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	85	14	,	,	PUNCT
gujaf-428	85	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	85	16	364	364	NUM
gujaf-428	85	17	mechanisms	mechanism	NOUN
gujaf-428	85	18	for	for	ADP
gujaf-428	85	19	monitoring	monitoring	NOUN
gujaf-428	85	20	and	and	CCONJ
gujaf-428	85	21	alignment	alignment	NOUN
gujaf-428	85	22	(	(	PUNCT
gujaf-428	85	23	jensen	jensen	PROPN
gujaf-428	85	24	&	&	CCONJ
gujaf-428	85	25	meckling	meckling	PROPN
gujaf-428	85	26	,	,	PUNCT
gujaf-428	85	27	1976	1976	NUM
gujaf-428	85	28	)	)	PUNCT
gujaf-428	85	29	.	.	PUNCT
gujaf-428	86	1	within	within	ADP
gujaf-428	86	2	this	this	DET
gujaf-428	86	3	framework	framework	NOUN
gujaf-428	86	4	,	,	PUNCT
gujaf-428	86	5	sustainabilityreportingcanbeseenas	sustainabilityreportingcanbeseena	VERB
gujaf-428	86	6	agovernancetoolthatreducesinformation	agovernancetoolthatreducesinformation	NOUN
gujaf-428	86	7	asymmetry	asymmetry	NOUN
gujaf-428	86	8	and	and	CCONJ
gujaf-428	86	9	agency	agency	NOUN
gujaf-428	86	10	costs	cost	NOUN
gujaf-428	86	11	by	by	ADP
gujaf-428	86	12	providing	provide	VERB
gujaf-428	86	13	stakeholders	stakeholder	NOUN
gujaf-428	86	14	with	with	ADP
gujaf-428	86	15	transparent	transparent	ADJ
gujaf-428	86	16	insights	insight	NOUN
gujaf-428	86	17	into	into	ADP
gujaf-428	86	18	the	the	DET
gujaf-428	86	19	firm‘s	firm‘s	PROPN
gujaf-428	86	20	operations	operation	NOUN
gujaf-428	86	21	(	(	PUNCT
gujaf-428	86	22	shan	shan	PROPN
gujaf-428	86	23	&	&	CCONJ
gujaf-428	86	24	tang	tang	PROPN
gujaf-428	86	25	,	,	PUNCT
gujaf-428	86	26	2020	2020	NUM
gujaf-428	86	27	)	)	PUNCT
gujaf-428	86	28	.	.	PUNCT
gujaf-428	87	1	the	the	DET
gujaf-428	87	2	firms	firm	NOUN
gujaf-428	87	3	disclosing	disclose	VERB
gujaf-428	87	4	high	high	ADJ
gujaf-428	87	5	-	-	PUNCT
gujaf-428	87	6	quality	quality	NOUN
gujaf-428	87	7	environmental	environmental	ADJ
gujaf-428	87	8	,	,	PUNCT
gujaf-428	87	9	social	social	ADJ
gujaf-428	87	10	,	,	PUNCT
gujaf-428	87	11	and	and	CCONJ
gujaf-428	87	12	governance	governance	NOUN
gujaf-428	87	13	(	(	PUNCT
gujaf-428	87	14	esg	esg	NOUN
gujaf-428	87	15	)	)	PUNCT
gujaf-428	87	16	information	information	NOUN
gujaf-428	87	17	may	may	AUX
gujaf-428	87	18	attract	attract	VERB
gujaf-428	87	19	more	more	ADJ
gujaf-428	87	20	patient	patient	ADJ
gujaf-428	87	21	capital	capital	NOUN
gujaf-428	87	22	and	and	CCONJ
gujaf-428	87	23	reduce	reduce	VERB
gujaf-428	87	24	their	their	PRON
gujaf-428	87	25	cost	cost	NOUN
gujaf-428	87	26	of	of	ADP
gujaf-428	87	27	capital	capital	NOUN
gujaf-428	87	28	,	,	PUNCT
gujaf-428	87	29	thus	thus	ADV
gujaf-428	87	30	enhancing	enhance	VERB
gujaf-428	87	31	financial	financial	ADJ
gujaf-428	87	32	performance	performance	NOUN
gujaf-428	87	33	(	(	PUNCT
gujaf-428	87	34	dhaliwal	dhaliwal	PROPN
gujaf-428	87	35	et	et	PROPN
gujaf-428	87	36	al	al	PROPN
gujaf-428	87	37	.	.	PROPN
gujaf-428	87	38	,	,	PUNCT
gujaf-428	87	39	2011	2011	NUM
gujaf-428	87	40	;	;	PUNCT
gujaf-428	87	41	arowoshegbe	arowoshegbe	NOUN
gujaf-428	87	42	et	et	PROPN
gujaf-428	87	43	al	al	PROPN
gujaf-428	87	44	.	.	PROPN
gujaf-428	87	45	,	,	PUNCT
gujaf-428	87	46	2021	2021	NUM
gujaf-428	87	47	)	)	PUNCT
gujaf-428	87	48	.	.	PUNCT
gujaf-428	88	1	stakeholder	stakeholder	PROPN
gujaf-428	88	2	theory	theory	NOUN
gujaf-428	88	3	,	,	PUNCT
gujaf-428	88	4	on	on	ADP
gujaf-428	88	5	the	the	DET
gujaf-428	88	6	other	other	ADJ
gujaf-428	88	7	hand	hand	NOUN
gujaf-428	88	8	,	,	PUNCT
gujaf-428	88	9	asserts	assert	VERB
gujaf-428	88	10	that	that	SCONJ
gujaf-428	88	11	firms	firm	NOUN
gujaf-428	88	12	are	be	AUX
gujaf-428	88	13	accountable	accountable	ADJ
gujaf-428	88	14	not	not	PART
gujaf-428	88	15	only	only	ADV
gujaf-428	88	16	to	to	ADP
gujaf-428	88	17	shareholders	shareholder	NOUN
gujaf-428	88	18	but	but	CCONJ
gujaf-428	88	19	also	also	ADV
gujaf-428	88	20	to	to	ADP
gujaf-428	88	21	a	a	DET
gujaf-428	88	22	wider	wide	ADJ
gujaf-428	88	23	array	array	NOUN
gujaf-428	88	24	of	of	ADP
gujaf-428	88	25	stakeholders	stakeholder	NOUN
gujaf-428	88	26	,	,	PUNCT
gujaf-428	88	27	including	include	VERB
gujaf-428	88	28	customers	customer	NOUN
gujaf-428	88	29	,	,	PUNCT
gujaf-428	88	30	communities	community	NOUN
gujaf-428	88	31	,	,	PUNCT
gujaf-428	88	32	regulators	regulator	NOUN
gujaf-428	88	33	,	,	PUNCT
gujaf-428	88	34	and	and	CCONJ
gujaf-428	88	35	the	the	DET
gujaf-428	88	36	environment	environment	NOUN
gujaf-428	88	37	(	(	PUNCT
gujaf-428	88	38	freeman	freeman	NOUN
gujaf-428	88	39	,	,	PUNCT
gujaf-428	88	40	1984	1984	NUM
gujaf-428	88	41	)	)	PUNCT
gujaf-428	88	42	.	.	PUNCT
gujaf-428	89	1	the	the	DET
gujaf-428	89	2	theory	theory	NOUN
gujaf-428	89	3	postulates	postulate	VERB
gujaf-428	89	4	that	that	SCONJ
gujaf-428	89	5	firms	firm	NOUN
gujaf-428	89	6	engaging	engage	VERB
gujaf-428	89	7	proactively	proactively	ADV
gujaf-428	89	8	with	with	ADP
gujaf-428	89	9	stakeholder	stakeholder	NOUN
gujaf-428	89	10	concerns	concern	NOUN
gujaf-428	89	11	through	through	ADP
gujaf-428	89	12	sustainability	sustainability	NOUN
gujaf-428	89	13	disclosures	disclosure	NOUN
gujaf-428	89	14	are	be	AUX
gujaf-428	89	15	more	more	ADV
gujaf-428	89	16	likely	likely	ADJ
gujaf-428	89	17	to	to	PART
gujaf-428	89	18	build	build	VERB
gujaf-428	89	19	legitimacy	legitimacy	NOUN
gujaf-428	89	20	,	,	PUNCT
gujaf-428	89	21	trust	trust	NOUN
gujaf-428	89	22	,	,	PUNCT
gujaf-428	89	23	and	and	CCONJ
gujaf-428	89	24	long	long	ADJ
gujaf-428	89	25	-	-	PUNCT
gujaf-428	89	26	term	term	NOUN
gujaf-428	89	27	viability	viability	NOUN
gujaf-428	89	28	(	(	PUNCT
gujaf-428	89	29	fernando	fernando	PROPN
gujaf-428	89	30	&	&	CCONJ
gujaf-428	89	31	lawrence	lawrence	PROPN
gujaf-428	89	32	,	,	PUNCT
gujaf-428	89	33	2014	2014	NUM
gujaf-428	89	34	)	)	PUNCT
gujaf-428	89	35	.	.	PUNCT
gujaf-428	90	1	in	in	ADP
gujaf-428	90	2	the	the	DET
gujaf-428	90	3	context	context	NOUN
gujaf-428	90	4	of	of	ADP
gujaf-428	90	5	environmentally	environmentally	ADV
gujaf-428	90	6	sensitive	sensitive	ADJ
gujaf-428	90	7	sectors	sector	NOUN
gujaf-428	90	8	like	like	ADP
gujaf-428	90	9	oil	oil	NOUN
gujaf-428	90	10	and	and	CCONJ
gujaf-428	90	11	gas	gas	NOUN
gujaf-428	90	12	,	,	PUNCT
gujaf-428	90	13	firms	firm	NOUN
gujaf-428	90	14	that	that	PRON
gujaf-428	90	15	address	address	VERB
gujaf-428	90	16	ecological	ecological	ADJ
gujaf-428	90	17	risks	risk	NOUN
gujaf-428	90	18	explicitly	explicitly	ADV
gujaf-428	90	19	in	in	ADP
gujaf-428	90	20	their	their	PRON
gujaf-428	90	21	reports	report	NOUN
gujaf-428	90	22	tend	tend	VERB
gujaf-428	90	23	to	to	PART
gujaf-428	90	24	face	face	VERB
gujaf-428	90	25	less	less	ADJ
gujaf-428	90	26	regulatory	regulatory	ADJ
gujaf-428	90	27	backlash	backlash	NOUN
gujaf-428	90	28	and	and	CCONJ
gujaf-428	90	29	benefit	benefit	NOUN
gujaf-428	90	30	from	from	ADP
gujaf-428	90	31	enhanced	enhanced	ADJ
gujaf-428	90	32	reputational	reputational	ADJ
gujaf-428	90	33	capital	capital	NOUN
gujaf-428	90	34	(	(	PUNCT
gujaf-428	90	35	michelon	michelon	PROPN
gujaf-428	90	36	et	et	PROPN
gujaf-428	90	37	al	al	PROPN
gujaf-428	90	38	.	.	PROPN
gujaf-428	90	39	,	,	PUNCT
gujaf-428	90	40	2015	2015	NUM
gujaf-428	90	41	;	;	PUNCT
gujaf-428	90	42	ikpor	ikpor	PROPN
gujaf-428	90	43	&	&	CCONJ
gujaf-428	90	44	acha	acha	PROPN
gujaf-428	90	45	,	,	PUNCT
gujaf-428	90	46	2023	2023	NUM
gujaf-428	90	47	)	)	PUNCT
gujaf-428	90	48	.	.	PUNCT
gujaf-428	91	1	consequently	consequently	ADV
gujaf-428	91	2	,	,	PUNCT
gujaf-428	91	3	firm	firm	ADJ
gujaf-428	91	4	environmental	environmental	ADJ
gujaf-428	91	5	sensitivity	sensitivity	NOUN
gujaf-428	91	6	(	(	PUNCT
gujaf-428	91	7	fes	fes	NOUN
gujaf-428	91	8	)	)	PUNCT
gujaf-428	91	9	may	may	AUX
gujaf-428	91	10	intensify	intensify	VERB
gujaf-428	91	11	stakeholder	stakeholder	NOUN
gujaf-428	91	12	scrutiny	scrutiny	NOUN
gujaf-428	91	13	and	and	CCONJ
gujaf-428	91	14	expectations	expectation	NOUN
gujaf-428	91	15	,	,	PUNCT
gujaf-428	91	16	making	make	VERB
gujaf-428	91	17	the	the	DET
gujaf-428	91	18	quality	quality	NOUN
gujaf-428	91	19	and	and	CCONJ
gujaf-428	91	20	scope	scope	NOUN
gujaf-428	91	21	of	of	ADP
gujaf-428	91	22	esg	esg	PROPN
gujaf-428	91	23	disclosures	disclosure	VERB
gujaf-428	91	24	more	more	ADV
gujaf-428	91	25	consequential	consequential	ADJ
gujaf-428	91	26	for	for	ADP
gujaf-428	91	27	financial	financial	ADJ
gujaf-428	91	28	performance	performance	NOUN
gujaf-428	91	29	.	.	PUNCT
gujaf-428	92	1	resource	resource	NOUN
gujaf-428	92	2	-	-	PUNCT
gujaf-428	92	3	based	base	VERB
gujaf-428	92	4	view	view	NOUN
gujaf-428	92	5	(	(	PUNCT
gujaf-428	92	6	rbv	rbv	NOUN
gujaf-428	92	7	)	)	PUNCT
gujaf-428	92	8	theory	theory	NOUN
gujaf-428	92	9	proposed	propose	VERB
gujaf-428	92	10	that	that	SCONJ
gujaf-428	92	11	sustainability	sustainability	NOUN
gujaf-428	92	12	capabilities	capability	NOUN
gujaf-428	92	13	,	,	PUNCT
gujaf-428	92	14	such	such	ADJ
gujaf-428	92	15	as	as	ADP
gujaf-428	92	16	transparent	transparent	ADJ
gujaf-428	92	17	reporting	reporting	NOUN
gujaf-428	92	18	,	,	PUNCT
gujaf-428	92	19	stakeholder	stakeholder	NOUN
gujaf-428	92	20	engagement	engagement	NOUN
gujaf-428	92	21	systems	system	NOUN
gujaf-428	92	22	,	,	PUNCT
gujaf-428	92	23	and	and	CCONJ
gujaf-428	92	24	environmental	environmental	ADJ
gujaf-428	92	25	risk	risk	NOUN
gujaf-428	92	26	management	management	NOUN
gujaf-428	92	27	protocols	protocol	NOUN
gujaf-428	92	28	,	,	PUNCT
gujaf-428	92	29	constitute	constitute	VERB
gujaf-428	92	30	valuable	valuable	ADJ
gujaf-428	92	31	,	,	PUNCT
gujaf-428	92	32	and	and	CCONJ
gujaf-428	92	33	inimitable	inimitable	ADJ
gujaf-428	92	34	resources	resource	NOUN
gujaf-428	92	35	that	that	PRON
gujaf-428	92	36	can	can	AUX
gujaf-428	92	37	generate	generate	VERB
gujaf-428	92	38	sustained	sustained	ADJ
gujaf-428	92	39	competitive	competitive	ADJ
gujaf-428	92	40	advantage	advantage	NOUN
gujaf-428	92	41	(	(	PUNCT
gujaf-428	92	42	barney	barney	NOUN
gujaf-428	92	43	,	,	PUNCT
gujaf-428	92	44	1991	1991	NUM
gujaf-428	92	45	;	;	PUNCT
gujaf-428	92	46	hart	hart	PROPN
gujaf-428	92	47	,	,	PUNCT
gujaf-428	92	48	1995	1995	NUM
gujaf-428	92	49	)	)	PUNCT
gujaf-428	92	50	.	.	PUNCT
gujaf-428	93	1	as	as	SCONJ
gujaf-428	93	2	firms	firm	NOUN
gujaf-428	93	3	develop	develop	VERB
gujaf-428	93	4	strategic	strategic	ADJ
gujaf-428	93	5	competencies	competency	NOUN
gujaf-428	93	6	in	in	ADP
gujaf-428	93	7	managing	manage	VERB
gujaf-428	93	8	esg	esg	NOUN
gujaf-428	93	9	issues	issue	NOUN
gujaf-428	93	10	,	,	PUNCT
gujaf-428	93	11	especially	especially	ADV
gujaf-428	93	12	in	in	ADP
gujaf-428	93	13	high	high	ADJ
gujaf-428	93	14	-	-	PUNCT
gujaf-428	93	15	risk	risk	NOUN
gujaf-428	93	16	environments	environment	NOUN
gujaf-428	93	17	,	,	PUNCT
gujaf-428	93	18	they	they	PRON
gujaf-428	93	19	can	can	AUX
gujaf-428	93	20	realize	realize	VERB
gujaf-428	93	21	superior	superior	ADJ
gujaf-428	93	22	financial	financial	ADJ
gujaf-428	93	23	returns	return	NOUN
gujaf-428	93	24	through	through	ADP
gujaf-428	93	25	innovation	innovation	NOUN
gujaf-428	93	26	,	,	PUNCT
gujaf-428	93	27	operational	operational	ADJ
gujaf-428	93	28	efficiencies	efficiency	NOUN
gujaf-428	93	29	,	,	PUNCT
gujaf-428	93	30	and	and	CCONJ
gujaf-428	93	31	brand	brand	NOUN
gujaf-428	93	32	differentiation	differentiation	NOUN
gujaf-428	93	33	(	(	PUNCT
gujaf-428	93	34	agyemang	agyemang	NOUN
gujaf-428	93	35	et	et	PROPN
gujaf-428	93	36	al	al	PROPN
gujaf-428	93	37	.	.	PROPN
gujaf-428	93	38	,	,	PUNCT
gujaf-428	93	39	2021	2021	NUM
gujaf-428	93	40	)	)	PUNCT
gujaf-428	93	41	.	.	PUNCT
gujaf-428	94	1	firm	firm	ADJ
gujaf-428	94	2	fes	fes	PROPN
gujaf-428	94	3	thus	thus	ADV
gujaf-428	94	4	serves	serve	VERB
gujaf-428	94	5	as	as	ADP
gujaf-428	94	6	a	a	DET
gujaf-428	94	7	contextual	contextual	ADJ
gujaf-428	94	8	amplifier	amplifier	NOUN
gujaf-428	94	9	,	,	PUNCT
gujaf-428	94	10	as	as	SCONJ
gujaf-428	94	11	firms	firm	NOUN
gujaf-428	94	12	withgreater	withgreater	VERB
gujaf-428	94	13	exposure	exposure	NOUN
gujaf-428	94	14	to	to	ADP
gujaf-428	94	15	risks	risk	NOUN
gujaf-428	94	16	are	be	AUX
gujaf-428	94	17	compelled	compel	VERB
gujaf-428	94	18	to	to	PART
gujaf-428	94	19	develop	develop	VERB
gujaf-428	94	20	these	these	DET
gujaf-428	94	21	capabilities	capability	NOUN
gujaf-428	94	22	more	more	ADV
gujaf-428	94	23	intensively	intensively	ADV
gujaf-428	94	24	,	,	PUNCT
gujaf-428	94	25	which	which	PRON
gujaf-428	94	26	may	may	AUX
gujaf-428	94	27	enhance	enhance	VERB
gujaf-428	94	28	or	or	CCONJ
gujaf-428	94	29	condition	condition	VERB
gujaf-428	94	30	the	the	DET
gujaf-428	94	31	performance	performance	NOUN
gujaf-428	94	32	impact	impact	NOUN
gujaf-428	94	33	of	of	ADP
gujaf-428	94	34	their	their	PRON
gujaf-428	94	35	esg	esg	NOUN
gujaf-428	94	36	practices	practice	NOUN
gujaf-428	94	37	(	(	PUNCT
gujaf-428	94	38	klettner	klettner	NOUN
gujaf-428	94	39	et	et	PROPN
gujaf-428	94	40	al	al	PROPN
gujaf-428	94	41	.	.	PROPN
gujaf-428	94	42	,	,	PUNCT
gujaf-428	94	43	2014	2014	NUM
gujaf-428	94	44	)	)	PUNCT
gujaf-428	94	45	.	.	PUNCT
gujaf-428	95	1	lastly	lastly	ADV
gujaf-428	95	2	,	,	PUNCT
gujaf-428	95	3	legitimacytheory	legitimacytheory	NOUN
gujaf-428	95	4	posits	posit	NOUN
gujaf-428	95	5	that	that	PRON
gujaf-428	95	6	firms	firm	NOUN
gujaf-428	95	7	operate	operate	VERB
gujaf-428	95	8	within	within	ADP
gujaf-428	95	9	a	a	DET
gujaf-428	95	10	broader	broad	ADJ
gujaf-428	95	11	social	social	ADJ
gujaf-428	95	12	contract	contract	NOUN
gujaf-428	95	13	and	and	CCONJ
gujaf-428	95	14	must	must	AUX
gujaf-428	95	15	maintain	maintain	VERB
gujaf-428	95	16	legitimacy	legitimacy	NOUN
gujaf-428	95	17	by	by	ADP
gujaf-428	95	18	aligning	align	VERB
gujaf-428	95	19	with	with	ADP
gujaf-428	95	20	societal	societal	ADJ
gujaf-428	95	21	norms	norm	NOUN
gujaf-428	95	22	and	and	CCONJ
gujaf-428	95	23	expectations	expectation	NOUN
gujaf-428	95	24	(	(	PUNCT
gujaf-428	95	25	suchman	suchman	NOUN
gujaf-428	95	26	,	,	PUNCT
gujaf-428	95	27	1995	1995	NUM
gujaf-428	95	28	)	)	PUNCT
gujaf-428	95	29	.	.	PUNCT
gujaf-428	96	1	in	in	ADP
gujaf-428	96	2	resource	resource	NOUN
gujaf-428	96	3	-	-	PUNCT
gujaf-428	96	4	intensive	intensive	ADJ
gujaf-428	96	5	industries	industry	NOUN
gujaf-428	96	6	like	like	ADP
gujaf-428	96	7	oil	oil	NOUN
gujaf-428	96	8	and	and	CCONJ
gujaf-428	96	9	gas	gas	NOUN
gujaf-428	96	10	,	,	PUNCT
gujaf-428	96	11	firms	firm	NOUN
gujaf-428	96	12	are	be	AUX
gujaf-428	96	13	often	often	ADV
gujaf-428	96	14	under	under	ADP
gujaf-428	96	15	pressure	pressure	NOUN
gujaf-428	96	16	to	to	PART
gujaf-428	96	17	demonstrate	demonstrate	VERB
gujaf-428	96	18	environmental	environmental	ADJ
gujaf-428	96	19	responsibility	responsibility	NOUN
gujaf-428	96	20	in	in	ADP
gujaf-428	96	21	developing	develop	VERB
gujaf-428	96	22	economies	economy	NOUN
gujaf-428	96	23	where	where	SCONJ
gujaf-428	96	24	institutional	institutional	ADJ
gujaf-428	96	25	oversight	oversight	NOUN
gujaf-428	96	26	is	be	AUX
gujaf-428	96	27	variable	variable	ADJ
gujaf-428	96	28	(	(	PUNCT
gujaf-428	96	29	odoemelam	odoemelam	PROPN
gujaf-428	96	30	et	et	PROPN
gujaf-428	96	31	al	al	PROPN
gujaf-428	96	32	.	.	PROPN
gujaf-428	96	33	,	,	PUNCT
gujaf-428	96	34	2019	2019	NUM
gujaf-428	96	35	)	)	PUNCT
gujaf-428	96	36	.	.	PUNCT
gujaf-428	97	1	sustainability	sustainability	NOUN
gujaf-428	97	2	reporting	reporting	NOUN
gujaf-428	97	3	becomes	become	VERB
gujaf-428	97	4	a	a	DET
gujaf-428	97	5	strategic	strategic	ADJ
gujaf-428	97	6	response	response	NOUN
gujaf-428	97	7	to	to	PART
gujaf-428	97	8	legitimize	legitimize	VERB
gujaf-428	97	9	operations	operation	NOUN
gujaf-428	97	10	and	and	CCONJ
gujaf-428	97	11	mitigate	mitigate	VERB
gujaf-428	97	12	socio	socio	NOUN
gujaf-428	97	13	-	-	PUNCT
gujaf-428	97	14	political	political	ADJ
gujaf-428	97	15	risks	risk	NOUN
gujaf-428	97	16	.	.	PUNCT
gujaf-428	98	1	environmental	environmental	ADJ
gujaf-428	98	2	sensitivity	sensitivity	NOUN
gujaf-428	98	3	plays	play	VERB
gujaf-428	98	4	a	a	DET
gujaf-428	98	5	critical	critical	ADJ
gujaf-428	98	6	role	role	NOUN
gujaf-428	98	7	here	here	ADV
gujaf-428	98	8	,	,	PUNCT
gujaf-428	98	9	as	as	SCONJ
gujaf-428	98	10	firms	firm	NOUN
gujaf-428	98	11	that	that	PRON
gujaf-428	98	12	are	be	AUX
gujaf-428	98	13	more	more	ADV
gujaf-428	98	14	environmentally	environmentally	ADV
gujaf-428	98	15	exposed	expose	VERB
gujaf-428	98	16	are	be	AUX
gujaf-428	98	17	more	more	ADV
gujaf-428	98	18	likely	likely	ADJ
gujaf-428	98	19	to	to	PART
gujaf-428	98	20	face	face	VERB
gujaf-428	98	21	legitimacypressuresfromhostcommunities	legitimacypressuresfromhostcommunitie	NOUN
gujaf-428	98	22	,	,	PUNCT
gujaf-428	98	23	civilsociety	civilsociety	NOUN
gujaf-428	98	24	,	,	PUNCT
gujaf-428	98	25	and	and	CCONJ
gujaf-428	98	26	globalstakeholders	globalstakeholder	NOUN
gujaf-428	98	27	(	(	PUNCT
gujaf-428	98	28	sulaimon	sulaimon	PROPN
gujaf-428	98	29	et	et	PROPN
gujaf-428	98	30	al	al	PROPN
gujaf-428	98	31	.	.	PROPN
gujaf-428	98	32	,	,	PUNCT
gujaf-428	98	33	2020	2020	NUM
gujaf-428	98	34	)	)	PUNCT
gujaf-428	98	35	.	.	PUNCT
gujaf-428	99	1	bringing	bring	VERB
gujaf-428	99	2	these	these	DET
gujaf-428	99	3	perspectives	perspective	NOUN
gujaf-428	99	4	together	together	ADV
gujaf-428	99	5	,	,	PUNCT
gujaf-428	99	6	the	the	DET
gujaf-428	99	7	theoretical	theoretical	ADJ
gujaf-428	99	8	expectation	expectation	NOUN
gujaf-428	99	9	is	be	AUX
gujaf-428	99	10	that	that	SCONJ
gujaf-428	99	11	the	the	DET
gujaf-428	99	12	financial	financial	ADJ
gujaf-428	99	13	performance	performance	NOUN
gujaf-428	99	14	outcomes	outcome	NOUN
gujaf-428	99	15	of	of	ADP
gujaf-428	99	16	sustainability	sustainability	NOUN
gujaf-428	99	17	reporting	reporting	NOUN
gujaf-428	99	18	are	be	AUX
gujaf-428	99	19	not	not	PART
gujaf-428	99	20	uniform	uniform	ADJ
gujaf-428	99	21	but	but	CCONJ
gujaf-428	99	22	contingent	contingent	ADJ
gujaf-428	99	23	upon	upon	SCONJ
gujaf-428	99	24	the	the	DET
gujaf-428	99	25	firm‘s	firm‘s	PROPN
gujaf-428	99	26	environmental	environmental	ADJ
gujaf-428	99	27	context	context	NOUN
gujaf-428	99	28	.	.	PUNCT
gujaf-428	100	1	firms	firm	NOUN
gujaf-428	100	2	with	with	ADP
gujaf-428	100	3	high	high	ADJ
gujaf-428	100	4	environmental	environmental	ADJ
gujaf-428	100	5	sensitivity	sensitivity	NOUN
gujaf-428	100	6	may	may	AUX
gujaf-428	100	7	derive	derive	VERB
gujaf-428	100	8	more	more	ADV
gujaf-428	100	9	significant	significant	ADJ
gujaf-428	100	10	reputational	reputational	ADJ
gujaf-428	100	11	and	and	CCONJ
gujaf-428	100	12	financial	financial	ADJ
gujaf-428	100	13	gains	gain	NOUN
gujaf-428	100	14	from	from	ADP
gujaf-428	100	15	sustainability	sustainability	NOUN
gujaf-428	100	16	disclosures	disclosure	NOUN
gujaf-428	100	17	due	due	ADJ
gujaf-428	100	18	to	to	ADP
gujaf-428	100	19	higher	high	ADJ
gujaf-428	100	20	stakeholder	stakeholder	NOUN
gujaf-428	100	21	expectations	expectation	NOUN
gujaf-428	100	22	,	,	PUNCT
gujaf-428	100	23	regulatoryrisks	regulatoryrisk	NOUN
gujaf-428	100	24	,	,	PUNCT
gujaf-428	100	25	and	and	CCONJ
gujaf-428	100	26	potential	potential	ADJ
gujaf-428	100	27	for	for	ADP
gujaf-428	100	28	value	value	NOUN
gujaf-428	100	29	creation	creation	NOUN
gujaf-428	100	30	through	through	ADP
gujaf-428	100	31	ecological	ecological	ADJ
gujaf-428	100	32	innovation.thisstudythereforepositionsfirmenvironmentalsensitivity(fes)asa	innovation.thisstudythereforepositionsfirmenvironmentalsensitivity(fes)asa	NOUN
gujaf-428	100	33	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	100	34	,	,	PUNCT
gujaf-428	100	35	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	100	36	365	365	NUM
gujaf-428	100	37	moderating	moderate	VERB
gujaf-428	100	38	construct	construct	NOUN
gujaf-428	100	39	that	that	PRON
gujaf-428	100	40	shapes	shape	VERB
gujaf-428	100	41	the	the	DET
gujaf-428	100	42	efficacy	efficacy	NOUN
gujaf-428	100	43	of	of	ADP
gujaf-428	100	44	sustainability	sustainability	NOUN
gujaf-428	100	45	practices	practice	NOUN
gujaf-428	100	46	in	in	ADP
gujaf-428	100	47	driving	drive	VERB
gujaf-428	100	48	financial	financial	ADJ
gujaf-428	100	49	returns	return	NOUN
gujaf-428	100	50	,	,	PUNCT
gujaf-428	100	51	especially	especially	ADV
gujaf-428	100	52	in	in	ADP
gujaf-428	100	53	the	the	DET
gujaf-428	100	54	ecologically	ecologically	ADV
gujaf-428	100	55	intensive	intensive	ADJ
gujaf-428	100	56	nigerian	nigerian	ADJ
gujaf-428	100	57	oil	oil	NOUN
gujaf-428	100	58	and	and	CCONJ
gujaf-428	100	59	gas	gas	NOUN
gujaf-428	100	60	sector	sector	NOUN
gujaf-428	100	61	.	.	PUNCT
gujaf-428	101	1	empiricalreview	empiricalreview	VERB
gujaf-428	101	2	the	the	DET
gujaf-428	101	3	empirical	empirical	ADJ
gujaf-428	101	4	nexus	nexus	NOUN
gujaf-428	101	5	between	between	ADP
gujaf-428	101	6	sustainability	sustainability	NOUN
gujaf-428	101	7	reporting	reporting	NOUN
gujaf-428	101	8	and	and	CCONJ
gujaf-428	101	9	firm	firm	ADJ
gujaf-428	101	10	financial	financial	ADJ
gujaf-428	101	11	performance	performance	NOUN
gujaf-428	101	12	hasbeen	hasbeen	ADV
gujaf-428	101	13	widely	widely	ADV
gujaf-428	101	14	explored	explore	VERB
gujaf-428	101	15	across	across	ADP
gujaf-428	101	16	diverse	diverse	ADJ
gujaf-428	101	17	contexts	context	NOUN
gujaf-428	101	18	and	and	CCONJ
gujaf-428	101	19	industries	industry	NOUN
gujaf-428	101	20	,	,	PUNCT
gujaf-428	101	21	with	with	ADP
gujaf-428	101	22	mounting	mount	VERB
gujaf-428	101	23	evidence	evidence	NOUN
gujaf-428	101	24	suggesting	suggest	VERB
gujaf-428	101	25	that	that	SCONJ
gujaf-428	101	26	esg	esg	PROPN
gujaf-428	101	27	disclosures	disclosure	NOUN
gujaf-428	101	28	exert	exert	VERB
gujaf-428	101	29	significant	significant	ADJ
gujaf-428	101	30	influence	influence	NOUN
gujaf-428	101	31	on	on	ADP
gujaf-428	101	32	firm	firm	ADJ
gujaf-428	101	33	value	value	NOUN
gujaf-428	101	34	,	,	PUNCT
gujaf-428	101	35	profitability	profitability	NOUN
gujaf-428	101	36	,	,	PUNCT
gujaf-428	101	37	and	and	CCONJ
gujaf-428	101	38	risk	risk	NOUN
gujaf-428	101	39	management	management	NOUN
gujaf-428	101	40	outcomes	outcome	NOUN
gujaf-428	101	41	.	.	PUNCT
gujaf-428	102	1	in	in	ADP
gujaf-428	102	2	resource	resource	NOUN
gujaf-428	102	3	-	-	PUNCT
gujaf-428	102	4	intensive	intensive	ADJ
gujaf-428	102	5	and	and	CCONJ
gujaf-428	102	6	environmentally	environmentally	ADV
gujaf-428	102	7	sensitive	sensitive	ADJ
gujaf-428	102	8	sectors	sector	NOUN
gujaf-428	102	9	such	such	ADJ
gujaf-428	102	10	as	as	ADP
gujaf-428	102	11	oil	oil	NOUN
gujaf-428	102	12	and	and	CCONJ
gujaf-428	102	13	gas	gas	NOUN
gujaf-428	102	14	,	,	PUNCT
gujaf-428	102	15	this	this	DET
gujaf-428	102	16	relationship	relationship	NOUN
gujaf-428	102	17	is	be	AUX
gujaf-428	102	18	further	far	ADV
gujaf-428	102	19	complicated	complicate	VERB
gujaf-428	102	20	by	by	ADP
gujaf-428	102	21	contextual	contextual	ADJ
gujaf-428	102	22	factors	factor	NOUN
gujaf-428	102	23	including	include	VERB
gujaf-428	102	24	stakeholder	stakeholder	NOUN
gujaf-428	102	25	pressure	pressure	NOUN
gujaf-428	102	26	,	,	PUNCT
gujaf-428	102	27	environmental	environmental	ADJ
gujaf-428	102	28	liabilities	liability	NOUN
gujaf-428	102	29	,	,	PUNCT
gujaf-428	102	30	and	and	CCONJ
gujaf-428	102	31	institutional	institutional	ADJ
gujaf-428	102	32	frameworks	framework	NOUN
gujaf-428	102	33	(	(	PUNCT
gujaf-428	102	34	ikpor	ikpor	PROPN
gujaf-428	102	35	&	&	CCONJ
gujaf-428	102	36	acha	acha	PROPN
gujaf-428	102	37	,	,	PUNCT
gujaf-428	102	38	2023	2023	NUM
gujaf-428	102	39	;	;	PUNCT
gujaf-428	102	40	buallayet	buallayet	PROPN
gujaf-428	102	41	al	al	PROPN
gujaf-428	102	42	.	.	PROPN
gujaf-428	102	43	,	,	PUNCT
gujaf-428	102	44	2021	2021	NUM
gujaf-428	102	45	)	)	PUNCT
gujaf-428	102	46	.	.	PUNCT
gujaf-428	103	1	notably	notably	ADV
gujaf-428	103	2	,	,	PUNCT
gujaf-428	103	3	the	the	DET
gujaf-428	103	4	moderating	moderate	VERB
gujaf-428	103	5	role	role	NOUN
gujaf-428	103	6	of	of	ADP
gujaf-428	103	7	firm	firm	ADJ
gujaf-428	103	8	-	-	PUNCT
gujaf-428	103	9	specific	specific	ADJ
gujaf-428	103	10	characteristics	characteristic	NOUN
gujaf-428	103	11	such	such	ADJ
gujaf-428	103	12	as	as	ADP
gujaf-428	103	13	environmental	environmental	ADJ
gujaf-428	103	14	sensitivity	sensitivity	NOUN
gujaf-428	103	15	(	(	PUNCT
gujaf-428	103	16	fes	fes	NOUN
gujaf-428	103	17	)	)	PUNCT
gujaf-428	103	18	is	be	AUX
gujaf-428	103	19	gaining	gain	VERB
gujaf-428	103	20	traction	traction	NOUN
gujaf-428	103	21	in	in	ADP
gujaf-428	103	22	empirical	empirical	ADJ
gujaf-428	103	23	research	research	NOUN
gujaf-428	103	24	,	,	PUNCT
gujaf-428	103	25	particularly	particularly	ADV
gujaf-428	103	26	in	in	ADP
gujaf-428	103	27	developing	develop	VERB
gujaf-428	103	28	economies	economy	NOUN
gujaf-428	103	29	whereregulatoryenforcement	whereregulatoryenforcement	ADJ
gujaf-428	103	30	remains	remain	VERB
gujaf-428	103	31	fragmented	fragmented	ADJ
gujaf-428	103	32	(	(	PUNCT
gujaf-428	103	33	odoemelam	odoemelam	NOUN
gujaf-428	103	34	et	et	PROPN
gujaf-428	103	35	al	al	PROPN
gujaf-428	103	36	.	.	PROPN
gujaf-428	103	37	,	,	PUNCT
gujaf-428	103	38	2019	2019	NUM
gujaf-428	103	39	;	;	PUNCT
gujaf-428	103	40	appiah	appiah	PROPN
gujaf-428	103	41	et	et	PROPN
gujaf-428	103	42	al	al	PROPN
gujaf-428	103	43	.	.	PROPN
gujaf-428	103	44	,	,	PUNCT
gujaf-428	103	45	2022	2022	NUM
gujaf-428	103	46	)	)	PUNCT
gujaf-428	103	47	.	.	PUNCT
gujaf-428	104	1	a	a	DET
gujaf-428	104	2	strand	strand	NOUN
gujaf-428	104	3	of	of	ADP
gujaf-428	104	4	recent	recent	ADJ
gujaf-428	104	5	studies	study	NOUN
gujaf-428	104	6	has	have	AUX
gujaf-428	104	7	confirmed	confirm	VERB
gujaf-428	104	8	that	that	SCONJ
gujaf-428	104	9	enhanced	enhanced	ADJ
gujaf-428	104	10	esg	esg	PROPN
gujaf-428	104	11	disclosure	disclosure	NOUN
gujaf-428	104	12	correlates	correlate	VERB
gujaf-428	104	13	positively	positively	ADV
gujaf-428	104	14	with	with	ADP
gujaf-428	104	15	firm	firm	ADJ
gujaf-428	104	16	performance	performance	NOUN
gujaf-428	104	17	metrics	metric	NOUN
gujaf-428	104	18	such	such	ADJ
gujaf-428	104	19	as	as	ADP
gujaf-428	104	20	return	return	NOUN
gujaf-428	104	21	on	on	ADP
gujaf-428	104	22	assets	asset	NOUN
gujaf-428	104	23	(	(	PUNCT
gujaf-428	104	24	roa	roa	NOUN
gujaf-428	104	25	)	)	PUNCT
gujaf-428	104	26	,	,	PUNCT
gujaf-428	104	27	return	return	VERB
gujaf-428	104	28	on	on	ADP
gujaf-428	104	29	equity	equity	NOUN
gujaf-428	104	30	(	(	PUNCT
gujaf-428	104	31	roe	roe	PROPN
gujaf-428	104	32	)	)	PUNCT
gujaf-428	104	33	,	,	PUNCT
gujaf-428	104	34	and	and	CCONJ
gujaf-428	104	35	tobin‘s	tobin‘s	PROPN
gujaf-428	104	36	q.	q.	NOUN
gujaf-428	104	37	for	for	ADP
gujaf-428	104	38	example	example	NOUN
gujaf-428	104	39	,	,	PUNCT
gujaf-428	104	40	agyemang	agyemang	PROPN
gujaf-428	104	41	et	et	PROPN
gujaf-428	104	42	al	al	PROPN
gujaf-428	104	43	.	.	PROPN
gujaf-428	105	1	(	(	PUNCT
gujaf-428	105	2	2021	2021	NUM
gujaf-428	105	3	)	)	PUNCT
gujaf-428	105	4	examined	examine	VERB
gujaf-428	105	5	58	58	NUM
gujaf-428	105	6	firms	firm	NOUN
gujaf-428	105	7	in	in	ADP
gujaf-428	105	8	ghana	ghana	PROPN
gujaf-428	105	9	and	and	CCONJ
gujaf-428	105	10	found	find	VERB
gujaf-428	105	11	that	that	SCONJ
gujaf-428	105	12	high	high	ADJ
gujaf-428	105	13	-	-	PUNCT
gujaf-428	105	14	quality	quality	NOUN
gujaf-428	105	15	sustainability	sustainability	NOUN
gujaf-428	105	16	reporting	report	VERB
gujaf-428	105	17	improved	improve	VERB
gujaf-428	105	18	financial	financial	ADJ
gujaf-428	105	19	performance	performance	NOUN
gujaf-428	105	20	,	,	PUNCT
gujaf-428	105	21	especially	especially	ADV
gujaf-428	105	22	among	among	ADP
gujaf-428	105	23	environmentallysensitive	environmentallysensitive	ADJ
gujaf-428	105	24	firms	firm	NOUN
gujaf-428	105	25	.	.	PUNCT
gujaf-428	106	1	similarly	similarly	ADV
gujaf-428	106	2	,	,	PUNCT
gujaf-428	106	3	garcía	garcía	ADJ
gujaf-428	106	4	-	-	PUNCT
gujaf-428	106	5	sánchez	sánchez	NOUN
gujaf-428	106	6	et	et	PROPN
gujaf-428	106	7	al	al	PROPN
gujaf-428	106	8	.	.	PROPN
gujaf-428	106	9	(	(	PUNCT
gujaf-428	106	10	2020	2020	NUM
gujaf-428	106	11	)	)	PUNCT
gujaf-428	106	12	employed	employ	VERB
gujaf-428	106	13	panel	panel	NOUN
gujaf-428	106	14	data	datum	NOUN
gujaf-428	106	15	from	from	ADP
gujaf-428	106	16	144	144	NUM
gujaf-428	106	17	eu	eu	PROPN
gujaf-428	106	18	firms	firm	NOUN
gujaf-428	106	19	and	and	CCONJ
gujaf-428	106	20	documented	document	VERB
gujaf-428	106	21	that	that	SCONJ
gujaf-428	106	22	corporate	corporate	ADJ
gujaf-428	106	23	environmental	environmental	ADJ
gujaf-428	106	24	reporting	reporting	NOUN
gujaf-428	106	25	reduced	reduce	VERB
gujaf-428	106	26	firm	firm	ADJ
gujaf-428	106	27	risk	risk	NOUN
gujaf-428	106	28	and	and	CCONJ
gujaf-428	106	29	improved	improve	VERB
gujaf-428	106	30	market	market	NOUN
gujaf-428	106	31	valuation	valuation	NOUN
gujaf-428	106	32	,	,	PUNCT
gujaf-428	106	33	particularly	particularly	ADV
gujaf-428	106	34	when	when	SCONJ
gujaf-428	106	35	disclosures	disclosure	NOUN
gujaf-428	106	36	were	be	AUX
gujaf-428	106	37	externally	externally	ADV
gujaf-428	106	38	assured	assure	VERB
gujaf-428	106	39	.	.	PUNCT
gujaf-428	107	1	in	in	ADP
gujaf-428	107	2	the	the	DET
gujaf-428	107	3	nigerian	nigerian	ADJ
gujaf-428	107	4	context	context	NOUN
gujaf-428	107	5	,	,	PUNCT
gujaf-428	107	6	okafor	okafor	PROPN
gujaf-428	107	7	et	et	PROPN
gujaf-428	107	8	al	al	PROPN
gujaf-428	107	9	.	.	PROPN
gujaf-428	108	1	(	(	PUNCT
gujaf-428	108	2	2021	2021	NUM
gujaf-428	108	3	)	)	PUNCT
gujaf-428	108	4	observed	observe	VERB
gujaf-428	108	5	that	that	SCONJ
gujaf-428	108	6	sustainability	sustainability	NOUN
gujaf-428	108	7	disclosures	disclosure	NOUN
gujaf-428	108	8	by	by	ADP
gujaf-428	108	9	listed	list	VERB
gujaf-428	108	10	industrial	industrial	ADJ
gujaf-428	108	11	firms	firm	NOUN
gujaf-428	108	12	significantly	significantly	ADV
gujaf-428	108	13	increased	increase	VERB
gujaf-428	108	14	financial	financial	ADJ
gujaf-428	108	15	performance	performance	NOUN
gujaf-428	108	16	and	and	CCONJ
gujaf-428	108	17	investor	investor	NOUN
gujaf-428	108	18	confidence	confidence	NOUN
gujaf-428	108	19	.	.	PUNCT
gujaf-428	109	1	environmental	environmental	ADJ
gujaf-428	109	2	sensitivity	sensitivity	NOUN
gujaf-428	109	3	has	have	AUX
gujaf-428	109	4	emerged	emerge	VERB
gujaf-428	109	5	as	as	ADP
gujaf-428	109	6	a	a	DET
gujaf-428	109	7	critical	critical	ADJ
gujaf-428	109	8	contingency	contingency	NOUN
gujaf-428	109	9	variable	variable	NOUN
gujaf-428	109	10	.	.	PUNCT
gujaf-428	110	1	michelon	michelon	PROPN
gujaf-428	110	2	et	et	PROPN
gujaf-428	110	3	al	al	PROPN
gujaf-428	110	4	.	.	PROPN
gujaf-428	110	5	(	(	PUNCT
gujaf-428	110	6	2020	2020	NUM
gujaf-428	110	7	)	)	PUNCT
gujaf-428	110	8	showed	show	VERB
gujaf-428	110	9	that	that	SCONJ
gujaf-428	110	10	environmentally	environmentally	ADV
gujaf-428	110	11	exposed	expose	VERB
gujaf-428	110	12	firms	firm	NOUN
gujaf-428	110	13	benefit	benefit	VERB
gujaf-428	110	14	more	more	ADV
gujaf-428	110	15	from	from	ADP
gujaf-428	110	16	sustainability	sustainability	NOUN
gujaf-428	110	17	disclosures	disclosure	NOUN
gujaf-428	110	18	due	due	ADJ
gujaf-428	110	19	to	to	ADP
gujaf-428	110	20	greater	great	ADJ
gujaf-428	110	21	stakeholder	stakeholder	NOUN
gujaf-428	110	22	scrutiny	scrutiny	NOUN
gujaf-428	110	23	,	,	PUNCT
gujaf-428	110	24	which	which	PRON
gujaf-428	110	25	incentivizes	incentivize	VERB
gujaf-428	110	26	proactive	proactive	ADJ
gujaf-428	110	27	esg	esg	PROPN
gujaf-428	110	28	practices.in	practices.in	NOUN
gujaf-428	110	29	astudyof152	astudyof152	PROPN
gujaf-428	110	30	oil	oil	NOUN
gujaf-428	110	31	and	and	CCONJ
gujaf-428	110	32	gas	gas	NOUN
gujaf-428	110	33	firms	firm	NOUN
gujaf-428	110	34	acrossafrica	acrossafrica	PROPN
gujaf-428	110	35	,	,	PUNCT
gujaf-428	110	36	ogaret	ogaret	PROPN
gujaf-428	110	37	al	al	PROPN
gujaf-428	110	38	.	.	PROPN
gujaf-428	111	1	(	(	PUNCT
gujaf-428	111	2	2023	2023	NUM
gujaf-428	111	3	)	)	PUNCT
gujaf-428	111	4	concluded	conclude	VERB
gujaf-428	111	5	that	that	SCONJ
gujaf-428	111	6	firms	firm	NOUN
gujaf-428	111	7	with	with	ADP
gujaf-428	111	8	higher	high	ADJ
gujaf-428	111	9	pollution	pollution	NOUN
gujaf-428	111	10	potential	potential	NOUN
gujaf-428	111	11	experienced	experience	VERB
gujaf-428	111	12	a	a	DET
gujaf-428	111	13	stronger	strong	ADJ
gujaf-428	111	14	positive	positive	ADJ
gujaf-428	111	15	relationship	relationship	NOUN
gujaf-428	111	16	between	between	ADP
gujaf-428	111	17	esg	esg	NOUN
gujaf-428	111	18	disclosures	disclosure	NOUN
gujaf-428	111	19	and	and	CCONJ
gujaf-428	111	20	roa	roa	NOUN
gujaf-428	111	21	,	,	PUNCT
gujaf-428	111	22	consistent	consistent	ADJ
gujaf-428	111	23	with	with	ADP
gujaf-428	111	24	stakeholder	stakeholder	NOUN
gujaf-428	111	25	and	and	CCONJ
gujaf-428	111	26	legitimacy	legitimacy	NOUN
gujaf-428	111	27	expectations	expectation	NOUN
gujaf-428	111	28	.	.	PUNCT
gujaf-428	112	1	furthermore	furthermore	ADV
gujaf-428	112	2	,	,	PUNCT
gujaf-428	112	3	mgbame	mgbame	PROPN
gujaf-428	112	4	et	et	PROPN
gujaf-428	112	5	al	al	PROPN
gujaf-428	112	6	.	.	PROPN
gujaf-428	112	7	(	(	PUNCT
gujaf-428	112	8	2022	2022	NUM
gujaf-428	112	9	)	)	PUNCT
gujaf-428	112	10	provided	provide	VERB
gujaf-428	112	11	evidence	evidence	NOUN
gujaf-428	112	12	from	from	ADP
gujaf-428	112	13	72	72	NUM
gujaf-428	112	14	nigerian	nigerian	ADJ
gujaf-428	112	15	firms	firm	NOUN
gujaf-428	112	16	,	,	PUNCT
gujaf-428	112	17	showing	show	VERB
gujaf-428	112	18	that	that	SCONJ
gujaf-428	112	19	the	the	DET
gujaf-428	112	20	presence	presence	NOUN
gujaf-428	112	21	of	of	ADP
gujaf-428	112	22	community	community	NOUN
gujaf-428	112	23	grievances	grievance	NOUN
gujaf-428	112	24	and	and	CCONJ
gujaf-428	112	25	environmental	environmental	ADJ
gujaf-428	112	26	protests	protest	NOUN
gujaf-428	112	27	significantly	significantly	ADV
gujaf-428	112	28	enhanced	enhance	VERB
gujaf-428	112	29	the	the	DET
gujaf-428	112	30	relevance	relevance	NOUN
gujaf-428	112	31	of	of	ADP
gujaf-428	112	32	esg	esg	PROPN
gujaf-428	112	33	reporting	reporting	NOUN
gujaf-428	112	34	for	for	ADP
gujaf-428	112	35	financial	financial	ADJ
gujaf-428	112	36	performance	performance	NOUN
gujaf-428	112	37	.	.	PUNCT
gujaf-428	113	1	empirical	empirical	ADJ
gujaf-428	113	2	results	result	NOUN
gujaf-428	113	3	remain	remain	VERB
gujaf-428	113	4	nuanced	nuanced	ADJ
gujaf-428	113	5	,	,	PUNCT
gujaf-428	113	6	however	however	ADV
gujaf-428	113	7	.	.	PUNCT
gujaf-428	114	1	while	while	SCONJ
gujaf-428	114	2	some	some	DET
gujaf-428	114	3	studies	study	NOUN
gujaf-428	114	4	confirm	confirm	VERB
gujaf-428	114	5	the	the	DET
gujaf-428	114	6	linearity	linearity	NOUN
gujaf-428	114	7	of	of	ADP
gujaf-428	114	8	the	the	DET
gujaf-428	114	9	esg	esg	NOUN
gujaf-428	114	10	-	-	PUNCT
gujaf-428	114	11	performance	performance	NOUN
gujaf-428	114	12	nexus	nexus	NOUN
gujaf-428	114	13	,	,	PUNCT
gujaf-428	114	14	others	other	NOUN
gujaf-428	114	15	indicate	indicate	VERB
gujaf-428	114	16	threshold	threshold	NOUN
gujaf-428	114	17	or	or	CCONJ
gujaf-428	114	18	conditional	conditional	ADJ
gujaf-428	114	19	effects	effect	NOUN
gujaf-428	114	20	.	.	PUNCT
gujaf-428	115	1	using	use	VERB
gujaf-428	115	2	quantile	quantile	ADJ
gujaf-428	115	3	regression	regression	NOUN
gujaf-428	115	4	,	,	PUNCT
gujaf-428	115	5	buallay	buallay	NOUN
gujaf-428	115	6	et	et	PROPN
gujaf-428	115	7	al	al	PROPN
gujaf-428	115	8	.	.	PROPN
gujaf-428	116	1	(	(	PUNCT
gujaf-428	116	2	2021	2021	NUM
gujaf-428	116	3	)	)	PUNCT
gujaf-428	116	4	reported	report	VERB
gujaf-428	116	5	that	that	SCONJ
gujaf-428	116	6	esg	esg	PROPN
gujaf-428	116	7	disclosures	disclosure	NOUN
gujaf-428	116	8	had	have	VERB
gujaf-428	116	9	a	a	DET
gujaf-428	116	10	stronger	strong	ADJ
gujaf-428	116	11	effect	effect	NOUN
gujaf-428	116	12	on	on	ADP
gujaf-428	116	13	financial	financial	ADJ
gujaf-428	116	14	performance	performance	NOUN
gujaf-428	116	15	at	at	ADP
gujaf-428	116	16	the	the	DET
gujaf-428	116	17	upper	upper	ADJ
gujaf-428	116	18	quantiles	quantile	NOUN
gujaf-428	116	19	of	of	ADP
gujaf-428	116	20	firm	firm	ADJ
gujaf-428	116	21	size	size	NOUN
gujaf-428	116	22	and	and	CCONJ
gujaf-428	116	23	environmental	environmental	ADJ
gujaf-428	116	24	exposure	exposure	NOUN
gujaf-428	116	25	.	.	PUNCT
gujaf-428	117	1	similarly	similarly	ADV
gujaf-428	117	2	,	,	PUNCT
gujaf-428	117	3	nwobu	nwobu	NOUN
gujaf-428	117	4	and	and	CCONJ
gujaf-428	117	5	olanipekun	olanipekun	ADJ
gujaf-428	117	6	(	(	PUNCT
gujaf-428	117	7	2020	2020	NUM
gujaf-428	117	8	)	)	PUNCT
gujaf-428	117	9	established	establish	VERB
gujaf-428	117	10	a	a	DET
gujaf-428	117	11	nonlinear	nonlinear	ADJ
gujaf-428	117	12	association	association	NOUN
gujaf-428	117	13	between	between	ADP
gujaf-428	117	14	esg	esg	PROPN
gujaf-428	117	15	scores	score	NOUN
gujaf-428	117	16	and	and	CCONJ
gujaf-428	117	17	roe	roe	PROPN
gujaf-428	117	18	in	in	ADP
gujaf-428	117	19	nigerian	nigerian	ADJ
gujaf-428	117	20	extractive	extractive	ADJ
gujaf-428	117	21	industries	industry	NOUN
gujaf-428	117	22	,	,	PUNCT
gujaf-428	117	23	underscoring	underscore	VERB
gujaf-428	117	24	the	the	DET
gujaf-428	117	25	importance	importance	NOUN
gujaf-428	117	26	of	of	ADP
gujaf-428	117	27	contextual	contextual	ADJ
gujaf-428	117	28	moderation	moderation	NOUN
gujaf-428	117	29	.	.	PUNCT
gujaf-428	118	1	this	this	DET
gujaf-428	118	2	variability	variability	NOUN
gujaf-428	118	3	further	far	ADV
gujaf-428	118	4	supports	support	VERB
gujaf-428	118	5	the	the	DET
gujaf-428	118	6	argument	argument	NOUN
gujaf-428	118	7	for	for	ADP
gujaf-428	118	8	incorporating	incorporate	VERB
gujaf-428	118	9	moderating	moderating	NOUN
gujaf-428	118	10	constructs	construct	NOUN
gujaf-428	118	11	such	such	ADJ
gujaf-428	118	12	as	as	ADP
gujaf-428	118	13	environmental	environmental	ADJ
gujaf-428	118	14	sensitivity	sensitivity	NOUN
gujaf-428	118	15	in	in	ADP
gujaf-428	118	16	modeling	model	VERB
gujaf-428	118	17	efforts	effort	NOUN
gujaf-428	118	18	(	(	PUNCT
gujaf-428	118	19	ikpor	ikpor	PROPN
gujaf-428	118	20	&	&	CCONJ
gujaf-428	118	21	acha	acha	PROPN
gujaf-428	118	22	,	,	PUNCT
gujaf-428	118	23	2023	2023	NUM
gujaf-428	118	24	)	)	PUNCT
gujaf-428	118	25	.	.	PUNCT
gujaf-428	119	1	the	the	DET
gujaf-428	119	2	dimensions	dimension	NOUN
gujaf-428	119	3	of	of	ADP
gujaf-428	119	4	esg	esg	PROPN
gujaf-428	119	5	reporting	reporting	NOUN
gujaf-428	119	6	exhibit	exhibit	NOUN
gujaf-428	119	7	heterogeneous	heterogeneous	ADJ
gujaf-428	119	8	impacts	impact	NOUN
gujaf-428	119	9	.	.	PUNCT
gujaf-428	120	1	for	for	ADP
gujaf-428	120	2	instance	instance	NOUN
gujaf-428	120	3	,	,	PUNCT
gujaf-428	120	4	otusanya	otusanya	ADJ
gujaf-428	120	5	and	and	CCONJ
gujaf-428	120	6	lauwo	lauwo	PROPN
gujaf-428	120	7	(	(	PUNCT
gujaf-428	120	8	2020	2020	NUM
gujaf-428	120	9	)	)	PUNCT
gujaf-428	120	10	found	find	VERB
gujaf-428	120	11	that	that	SCONJ
gujaf-428	120	12	environmental	environmental	ADJ
gujaf-428	120	13	disclosures	disclosure	NOUN
gujaf-428	120	14	had	have	VERB
gujaf-428	120	15	the	the	DET
gujaf-428	120	16	most	most	ADV
gujaf-428	120	17	significant	significant	ADJ
gujaf-428	120	18	impact	impact	NOUN
gujaf-428	120	19	on	on	ADP
gujaf-428	120	20	firm	firm	ADJ
gujaf-428	120	21	performanceintheoilandgassector	performanceintheoilandgassector	NOUN
gujaf-428	120	22	,	,	PUNCT
gujaf-428	120	23	whereassocialandgovernancedisclosuresshowed	whereassocialandgovernancedisclosuresshowe	VERB
gujaf-428	120	24	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	120	25	,	,	PUNCT
gujaf-428	120	26	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	120	27	366	366	NUM
gujaf-428	120	28	mixed	mixed	ADJ
gujaf-428	120	29	effects	effect	NOUN
gujaf-428	120	30	.	.	PUNCT
gujaf-428	121	1	conversely	conversely	ADV
gujaf-428	121	2	,	,	PUNCT
gujaf-428	121	3	usman	usman	NOUN
gujaf-428	121	4	and	and	CCONJ
gujaf-428	121	5	amran	amran	ADJ
gujaf-428	121	6	(	(	PUNCT
gujaf-428	121	7	2021	2021	NUM
gujaf-428	121	8	)	)	PUNCT
gujaf-428	121	9	showed	show	VERB
gujaf-428	121	10	that	that	SCONJ
gujaf-428	121	11	firms	firm	NOUN
gujaf-428	121	12	with	with	ADP
gujaf-428	121	13	strong	strong	ADJ
gujaf-428	121	14	governancedisclosures	governancedisclosure	NOUN
gujaf-428	121	15	and	and	CCONJ
gujaf-428	121	16	stakeholderinclusion	stakeholderinclusion	ADJ
gujaf-428	121	17	frameworks	framework	NOUN
gujaf-428	121	18	posted	post	VERB
gujaf-428	121	19	better	well	ADJ
gujaf-428	121	20	long	long	ADJ
gujaf-428	121	21	-	-	PUNCT
gujaf-428	121	22	term	term	NOUN
gujaf-428	121	23	returns	return	NOUN
gujaf-428	121	24	in	in	ADP
gujaf-428	121	25	emerging	emerge	VERB
gujaf-428	121	26	markets	market	NOUN
gujaf-428	121	27	.	.	PUNCT
gujaf-428	122	1	such	such	ADJ
gujaf-428	122	2	divergence	divergence	NOUN
gujaf-428	122	3	reinforces	reinforce	VERB
gujaf-428	122	4	the	the	DET
gujaf-428	122	5	necessity	necessity	NOUN
gujaf-428	122	6	of	of	ADP
gujaf-428	122	7	dimension	dimension	NOUN
gujaf-428	122	8	-	-	PUNCT
gujaf-428	122	9	specific	specific	ADJ
gujaf-428	122	10	analyses	analysis	NOUN
gujaf-428	122	11	,	,	PUNCT
gujaf-428	122	12	especially	especially	ADV
gujaf-428	122	13	within	within	ADP
gujaf-428	122	14	sectors	sector	NOUN
gujaf-428	122	15	marked	mark	VERB
gujaf-428	122	16	by	by	ADP
gujaf-428	122	17	high	high	ADJ
gujaf-428	122	18	environmental	environmental	ADJ
gujaf-428	122	19	externalities	externality	NOUN
gujaf-428	122	20	.	.	PUNCT
gujaf-428	123	1	in	in	ADP
gujaf-428	123	2	terms	term	NOUN
gujaf-428	123	3	of	of	ADP
gujaf-428	123	4	methodological	methodological	ADJ
gujaf-428	123	5	advances	advance	NOUN
gujaf-428	123	6	,	,	PUNCT
gujaf-428	123	7	recent	recent	ADJ
gujaf-428	123	8	studies	study	NOUN
gujaf-428	123	9	have	have	AUX
gujaf-428	123	10	adopted	adopt	VERB
gujaf-428	123	11	panel	panel	NOUN
gujaf-428	123	12	-	-	PUNCT
gujaf-428	123	13	corrected	correct	VERB
gujaf-428	123	14	standard	standard	ADJ
gujaf-428	123	15	errors	error	NOUN
gujaf-428	123	16	,	,	PUNCT
gujaf-428	123	17	dynamic	dynamic	ADJ
gujaf-428	123	18	gmm	gmm	NOUN
gujaf-428	123	19	,	,	PUNCT
gujaf-428	123	20	and	and	CCONJ
gujaf-428	123	21	structural	structural	ADJ
gujaf-428	123	22	equation	equation	NOUN
gujaf-428	123	23	modeling	modeling	NOUN
gujaf-428	123	24	to	to	PART
gujaf-428	123	25	mitigate	mitigate	VERB
gujaf-428	123	26	endogeneity	endogeneity	NOUN
gujaf-428	123	27	issues	issue	NOUN
gujaf-428	123	28	.	.	PUNCT
gujaf-428	124	1	for	for	ADP
gujaf-428	124	2	instance	instance	NOUN
gujaf-428	124	3	,	,	PUNCT
gujaf-428	124	4	abiodun	abiodun	PROPN
gujaf-428	124	5	and	and	CCONJ
gujaf-428	124	6	oluwatosin	oluwatosin	PROPN
gujaf-428	124	7	(	(	PUNCT
gujaf-428	124	8	2023	2023	NUM
gujaf-428	124	9	)	)	PUNCT
gujaf-428	124	10	used	use	VERB
gujaf-428	124	11	gmm	gmm	PROPN
gujaf-428	124	12	to	to	PART
gujaf-428	124	13	analyze	analyze	VERB
gujaf-428	124	14	the	the	DET
gujaf-428	124	15	feedback	feedback	NOUN
gujaf-428	124	16	loop	loop	NOUN
gujaf-428	124	17	between	between	ADP
gujaf-428	124	18	sustainability	sustainability	NOUN
gujaf-428	124	19	practices	practice	NOUN
gujaf-428	124	20	and	and	CCONJ
gujaf-428	124	21	financial	financial	ADJ
gujaf-428	124	22	performance	performance	NOUN
gujaf-428	124	23	in	in	ADP
gujaf-428	124	24	45	45	NUM
gujaf-428	124	25	nigerian	nigerian	ADJ
gujaf-428	124	26	firms	firm	NOUN
gujaf-428	124	27	and	and	CCONJ
gujaf-428	124	28	concluded	conclude	VERB
gujaf-428	124	29	that	that	SCONJ
gujaf-428	124	30	esg	esg	NOUN
gujaf-428	124	31	reporting	report	VERB
gujaf-428	124	32	not	not	PART
gujaf-428	124	33	only	only	ADV
gujaf-428	124	34	affects	affect	VERB
gujaf-428	124	35	profitability	profitability	NOUN
gujaf-428	124	36	but	but	CCONJ
gujaf-428	124	37	is	be	AUX
gujaf-428	124	38	also	also	ADV
gujaf-428	124	39	shaped	shape	VERB
gujaf-428	124	40	by	by	ADP
gujaf-428	124	41	past	past	ADJ
gujaf-428	124	42	performance	performance	NOUN
gujaf-428	124	43	.	.	PUNCT
gujaf-428	125	1	these	these	DET
gujaf-428	125	2	results	result	NOUN
gujaf-428	125	3	align	align	VERB
gujaf-428	125	4	with	with	ADP
gujaf-428	125	5	earlier	early	ADJ
gujaf-428	125	6	findings	finding	NOUN
gujaf-428	125	7	from	from	ADP
gujaf-428	125	8	alsaifi	alsaifi	PROPN
gujaf-428	125	9	et	et	PROPN
gujaf-428	125	10	al	al	PROPN
gujaf-428	125	11	.	.	PROPN
gujaf-428	126	1	(	(	PUNCT
gujaf-428	126	2	2020	2020	NUM
gujaf-428	126	3	)	)	PUNCT
gujaf-428	126	4	,	,	PUNCT
gujaf-428	126	5	who	who	PRON
gujaf-428	126	6	emphasized	emphasize	VERB
gujaf-428	126	7	that	that	SCONJ
gujaf-428	126	8	esg	esg	NOUN
gujaf-428	126	9	performance	performance	NOUN
gujaf-428	126	10	links	link	NOUN
gujaf-428	126	11	are	be	AUX
gujaf-428	126	12	both	both	PRON
gujaf-428	126	13	cause	cause	NOUN
gujaf-428	126	14	and	and	CCONJ
gujaf-428	126	15	consequence	consequence	NOUN
gujaf-428	126	16	,	,	PUNCT
gujaf-428	126	17	particularly	particularly	ADV
gujaf-428	126	18	in	in	ADP
gujaf-428	126	19	sectors	sector	NOUN
gujaf-428	126	20	with	with	ADP
gujaf-428	126	21	strong	strong	ADJ
gujaf-428	126	22	stakeholder	stakeholder	NOUN
gujaf-428	126	23	activism	activism	NOUN
gujaf-428	126	24	.	.	PUNCT
gujaf-428	127	1	moreover	moreover	ADV
gujaf-428	127	2	,	,	PUNCT
gujaf-428	127	3	firm	firm	ADJ
gujaf-428	127	4	characteristics	characteristic	NOUN
gujaf-428	127	5	such	such	ADJ
gujaf-428	127	6	as	as	ADP
gujaf-428	127	7	size	size	NOUN
gujaf-428	127	8	,	,	PUNCT
gujaf-428	127	9	leverage	leverage	NOUN
gujaf-428	127	10	,	,	PUNCT
gujaf-428	127	11	and	and	CCONJ
gujaf-428	127	12	board	board	NOUN
gujaf-428	127	13	independence	independence	NOUN
gujaf-428	127	14	also	also	ADV
gujaf-428	127	15	moderate	moderate	VERB
gujaf-428	127	16	the	the	DET
gujaf-428	127	17	esg	esg	PROPN
gujaf-428	127	18	financial	financial	ADJ
gujaf-428	127	19	performance	performance	NOUN
gujaf-428	127	20	link	link	NOUN
gujaf-428	127	21	.	.	PUNCT
gujaf-428	128	1	okereke	okereke	PROPN
gujaf-428	128	2	et	et	PROPN
gujaf-428	128	3	al	al	PROPN
gujaf-428	128	4	.	.	PROPN
gujaf-428	129	1	(	(	PUNCT
gujaf-428	129	2	2021	2021	NUM
gujaf-428	129	3	)	)	PUNCT
gujaf-428	129	4	found	find	VERB
gujaf-428	129	5	that	that	SCONJ
gujaf-428	129	6	highly	highly	ADV
gujaf-428	129	7	leveraged	leveraged	ADJ
gujaf-428	129	8	firms	firm	NOUN
gujaf-428	129	9	in	in	ADP
gujaf-428	129	10	nigeria	nigeria	PROPN
gujaf-428	129	11	were	be	AUX
gujaf-428	129	12	less	less	ADV
gujaf-428	129	13	responsive	responsive	ADJ
gujaf-428	129	14	to	to	ADP
gujaf-428	129	15	esg	esg	PROPN
gujaf-428	129	16	disclosures	disclosure	NOUN
gujaf-428	129	17	in	in	ADP
gujaf-428	129	18	improving	improve	VERB
gujaf-428	129	19	roa	roa	NOUN
gujaf-428	129	20	,	,	PUNCT
gujaf-428	129	21	while	while	SCONJ
gujaf-428	129	22	large	large	ADJ
gujaf-428	129	23	firms	firm	NOUN
gujaf-428	129	24	reaped	reap	VERB
gujaf-428	129	25	greater	great	ADJ
gujaf-428	129	26	benefits	benefit	NOUN
gujaf-428	129	27	due	due	ADP
gujaf-428	129	28	to	to	ADP
gujaf-428	129	29	economies	economy	NOUN
gujaf-428	129	30	of	of	ADP
gujaf-428	129	31	scale	scale	NOUN
gujaf-428	129	32	in	in	ADP
gujaf-428	129	33	compliance	compliance	NOUN
gujaf-428	129	34	and	and	CCONJ
gujaf-428	129	35	stakeholdermanagement	stakeholdermanagement	NOUN
gujaf-428	129	36	.	.	PUNCT
gujaf-428	130	1	similar	similar	ADJ
gujaf-428	130	2	findings	finding	NOUN
gujaf-428	130	3	by	by	ADP
gujaf-428	130	4	atangana	atangana	PROPN
gujaf-428	130	5	et	et	PROPN
gujaf-428	130	6	al	al	PROPN
gujaf-428	130	7	.	.	PROPN
gujaf-428	130	8	(	(	PUNCT
gujaf-428	130	9	2022	2022	NUM
gujaf-428	130	10	)	)	PUNCT
gujaf-428	130	11	in	in	ADP
gujaf-428	130	12	the	the	DET
gujaf-428	130	13	cameroonian	cameroonian	PROPN
gujaf-428	130	14	extractive	extractive	ADJ
gujaf-428	130	15	industry	industry	NOUN
gujaf-428	130	16	suggest	suggest	VERB
gujaf-428	130	17	that	that	SCONJ
gujaf-428	130	18	large	large	ADJ
gujaf-428	130	19	,	,	PUNCT
gujaf-428	130	20	environmentally	environmentally	ADV
gujaf-428	130	21	sensitive	sensitive	ADJ
gujaf-428	130	22	firms	firm	NOUN
gujaf-428	130	23	often	often	ADV
gujaf-428	130	24	embed	embed	VERB
gujaf-428	130	25	esg	esg	NOUN
gujaf-428	130	26	reporting	reporting	NOUN
gujaf-428	130	27	as	as	ADP
gujaf-428	130	28	part	part	NOUN
gujaf-428	130	29	of	of	ADP
gujaf-428	130	30	their	their	PRON
gujaf-428	130	31	corporate	corporate	ADJ
gujaf-428	130	32	strategy	strategy	NOUN
gujaf-428	130	33	to	to	PART
gujaf-428	130	34	safeguard	safeguard	VERB
gujaf-428	130	35	long	long	ADJ
gujaf-428	130	36	-	-	PUNCT
gujaf-428	130	37	term	term	NOUN
gujaf-428	130	38	returns	return	NOUN
gujaf-428	130	39	.	.	PUNCT
gujaf-428	131	1	hypotheses	hypothese	VERB
gujaf-428	131	2	development	development	NOUN
gujaf-428	131	3	sustainability	sustainability	NOUN
gujaf-428	131	4	reporting	reporting	NOUN
gujaf-428	131	5	,	,	PUNCT
gujaf-428	131	6	particularly	particularly	ADV
gujaf-428	131	7	environmental	environmental	ADJ
gujaf-428	131	8	disclosure	disclosure	NOUN
gujaf-428	131	9	,	,	PUNCT
gujaf-428	131	10	has	have	AUX
gujaf-428	131	11	become	become	VERB
gujaf-428	131	12	a	a	DET
gujaf-428	131	13	strategic	strategic	ADJ
gujaf-428	131	14	toolfor	toolfor	ADJ
gujaf-428	131	15	firms	firm	NOUN
gujaf-428	131	16	to	to	PART
gujaf-428	131	17	communicate	communicate	VERB
gujaf-428	131	18	environmental	environmental	ADJ
gujaf-428	131	19	responsibility	responsibility	NOUN
gujaf-428	131	20	,	,	PUNCT
gujaf-428	131	21	risk	risk	NOUN
gujaf-428	131	22	mitigation	mitigation	NOUN
gujaf-428	131	23	,	,	PUNCT
gujaf-428	131	24	and	and	CCONJ
gujaf-428	131	25	long	long	ADJ
gujaf-428	131	26	-	-	PUNCT
gujaf-428	131	27	term	term	NOUN
gujaf-428	131	28	value	value	NOUN
gujaf-428	131	29	creation	creation	NOUN
gujaf-428	131	30	.	.	PUNCT
gujaf-428	132	1	empirical	empirical	ADJ
gujaf-428	132	2	studies	study	NOUN
gujaf-428	132	3	show	show	VERB
gujaf-428	132	4	that	that	SCONJ
gujaf-428	132	5	when	when	SCONJ
gujaf-428	132	6	firms	firm	NOUN
gujaf-428	132	7	effectively	effectively	ADV
gujaf-428	132	8	disclose	disclose	VERB
gujaf-428	132	9	their	their	PRON
gujaf-428	132	10	environmental	environmental	ADJ
gujaf-428	132	11	strategies	strategy	NOUN
gujaf-428	132	12	,	,	PUNCT
gujaf-428	132	13	such	such	ADJ
gujaf-428	132	14	as	as	ADP
gujaf-428	132	15	emission	emission	NOUN
gujaf-428	132	16	controls	control	NOUN
gujaf-428	132	17	,	,	PUNCT
gujaf-428	132	18	energy	energy	NOUN
gujaf-428	132	19	efficiency	efficiency	NOUN
gujaf-428	132	20	,	,	PUNCT
gujaf-428	132	21	waste	waste	NOUN
gujaf-428	132	22	management	management	NOUN
gujaf-428	132	23	,	,	PUNCT
gujaf-428	132	24	and	and	CCONJ
gujaf-428	132	25	environmental	environmental	ADJ
gujaf-428	132	26	compliance	compliance	NOUN
gujaf-428	132	27	,	,	PUNCT
gujaf-428	132	28	to	to	PART
gujaf-428	132	29	gain	gain	VERB
gujaf-428	132	30	a	a	DET
gujaf-428	132	31	competitive	competitive	ADJ
gujaf-428	132	32	advantage	advantage	NOUN
gujaf-428	132	33	and	and	CCONJ
gujaf-428	132	34	stakeholder	stakeholder	NOUN
gujaf-428	132	35	trust	trust	PROPN
gujaf-428	132	36	,	,	PUNCT
gujaf-428	132	37	which	which	PRON
gujaf-428	132	38	enhances	enhance	VERB
gujaf-428	132	39	financial	financial	ADJ
gujaf-428	132	40	performance	performance	NOUN
gujaf-428	132	41	(	(	PUNCT
gujaf-428	132	42	garcía	garcía	ADJ
gujaf-428	132	43	-	-	PUNCT
gujaf-428	132	44	sánchez	sánchez	NOUN
gujaf-428	132	45	et	et	PROPN
gujaf-428	132	46	al	al	PROPN
gujaf-428	132	47	.	.	PROPN
gujaf-428	132	48	,	,	PUNCT
gujaf-428	132	49	2020	2020	NUM
gujaf-428	132	50	;	;	PUNCT
gujaf-428	132	51	alsaifi	alsaifi	PROPN
gujaf-428	132	52	et	et	PROPN
gujaf-428	132	53	al	al	PROPN
gujaf-428	132	54	.	.	PROPN
gujaf-428	132	55	,	,	PUNCT
gujaf-428	132	56	2020	2020	NUM
gujaf-428	132	57	)	)	PUNCT
gujaf-428	132	58	.	.	PUNCT
gujaf-428	133	1	firms	firm	NOUN
gujaf-428	133	2	in	in	ADP
gujaf-428	133	3	the	the	DET
gujaf-428	133	4	oil	oil	NOUN
gujaf-428	133	5	and	and	CCONJ
gujaf-428	133	6	gas	gas	NOUN
gujaf-428	133	7	sector	sector	NOUN
gujaf-428	133	8	are	be	AUX
gujaf-428	133	9	especially	especially	ADV
gujaf-428	133	10	scrutinized	scrutinize	VERB
gujaf-428	133	11	for	for	ADP
gujaf-428	133	12	their	their	PRON
gujaf-428	133	13	environmental	environmental	ADJ
gujaf-428	133	14	impacts	impact	NOUN
gujaf-428	133	15	,	,	PUNCT
gujaf-428	133	16	and	and	CCONJ
gujaf-428	133	17	research	research	NOUN
gujaf-428	133	18	indicates	indicate	VERB
gujaf-428	133	19	that	that	SCONJ
gujaf-428	133	20	proactive	proactive	ADJ
gujaf-428	133	21	environmental	environmental	ADJ
gujaf-428	133	22	disclosure	disclosure	NOUN
gujaf-428	133	23	can	can	AUX
gujaf-428	133	24	reduce	reduce	VERB
gujaf-428	133	25	financing	financing	NOUN
gujaf-428	133	26	costs	cost	NOUN
gujaf-428	133	27	,	,	PUNCT
gujaf-428	133	28	mitigate	mitigate	VERB
gujaf-428	133	29	litigation	litigation	NOUN
gujaf-428	133	30	risks	risk	NOUN
gujaf-428	133	31	,	,	PUNCT
gujaf-428	133	32	and	and	CCONJ
gujaf-428	133	33	improve	improve	VERB
gujaf-428	133	34	access	access	NOUN
gujaf-428	133	35	to	to	ADP
gujaf-428	133	36	green	green	ADJ
gujaf-428	133	37	financing	financing	NOUN
gujaf-428	133	38	(	(	PUNCT
gujaf-428	133	39	buallay	buallay	NOUN
gujaf-428	133	40	et	et	PROPN
gujaf-428	133	41	al	al	PROPN
gujaf-428	133	42	.	.	PROPN
gujaf-428	133	43	,	,	PUNCT
gujaf-428	133	44	2021	2021	NUM
gujaf-428	133	45	;	;	PUNCT
gujaf-428	133	46	appiah	appiah	PROPN
gujaf-428	133	47	et	et	PROPN
gujaf-428	133	48	al	al	PROPN
gujaf-428	133	49	.	.	PROPN
gujaf-428	133	50	,	,	PUNCT
gujaf-428	133	51	2022	2022	NUM
gujaf-428	133	52	)	)	PUNCT
gujaf-428	133	53	.	.	PUNCT
gujaf-428	134	1	investors	investor	NOUN
gujaf-428	134	2	and	and	CCONJ
gujaf-428	134	3	regulators	regulator	NOUN
gujaf-428	134	4	increasingly	increasingly	ADV
gujaf-428	134	5	reward	reward	VERB
gujaf-428	134	6	transparent	transparent	ADJ
gujaf-428	134	7	environmental	environmental	ADJ
gujaf-428	134	8	behavior	behavior	NOUN
gujaf-428	134	9	with	with	ADP
gujaf-428	134	10	favorable	favorable	ADJ
gujaf-428	134	11	ratings	rating	NOUN
gujaf-428	134	12	,	,	PUNCT
gujaf-428	134	13	which	which	PRON
gujaf-428	134	14	may	may	AUX
gujaf-428	134	15	boost	boost	VERB
gujaf-428	134	16	profitability	profitability	NOUN
gujaf-428	134	17	(	(	PUNCT
gujaf-428	134	18	agyemang	agyemang	NOUN
gujaf-428	134	19	et	et	PROPN
gujaf-428	134	20	al	al	PROPN
gujaf-428	134	21	.	.	PROPN
gujaf-428	134	22	,	,	PUNCT
gujaf-428	134	23	2021	2021	NUM
gujaf-428	134	24	;	;	PUNCT
gujaf-428	134	25	mgbame	mgbame	NOUN
gujaf-428	134	26	et	et	PROPN
gujaf-428	134	27	al	al	PROPN
gujaf-428	134	28	.	.	PROPN
gujaf-428	134	29	,	,	PUNCT
gujaf-428	134	30	2022	2022	NUM
gujaf-428	134	31	)	)	PUNCT
gujaf-428	134	32	.	.	PUNCT
gujaf-428	135	1	in	in	ADP
gujaf-428	135	2	developing	develop	VERB
gujaf-428	135	3	economies	economy	NOUN
gujaf-428	135	4	like	like	ADP
gujaf-428	135	5	nigeria	nigeria	PRON
gujaf-428	135	6	,	,	PUNCT
gujaf-428	135	7	the	the	DET
gujaf-428	135	8	role	role	NOUN
gujaf-428	135	9	of	of	ADP
gujaf-428	135	10	environmental	environmental	ADJ
gujaf-428	135	11	sustainability	sustainability	NOUN
gujaf-428	135	12	reporting	reporting	NOUN
gujaf-428	135	13	is	be	AUX
gujaf-428	135	14	particularly	particularly	ADV
gujaf-428	135	15	critical	critical	ADJ
gujaf-428	135	16	due	due	ADJ
gujaf-428	135	17	to	to	ADP
gujaf-428	135	18	institutional	institutional	ADJ
gujaf-428	135	19	weaknesses	weakness	NOUN
gujaf-428	135	20	and	and	CCONJ
gujaf-428	135	21	environmental	environmental	ADJ
gujaf-428	135	22	degradation	degradation	NOUN
gujaf-428	135	23	concerns	concern	NOUN
gujaf-428	135	24	.	.	PUNCT
gujaf-428	136	1	several	several	ADJ
gujaf-428	136	2	studies	study	NOUN
gujaf-428	136	3	have	have	AUX
gujaf-428	136	4	shown	show	VERB
gujaf-428	136	5	that	that	SCONJ
gujaf-428	136	6	firms	firm	NOUN
gujaf-428	136	7	engaging	engage	VERB
gujaf-428	136	8	in	in	ADP
gujaf-428	136	9	environmental	environmental	ADJ
gujaf-428	136	10	reporting	reporting	NOUN
gujaf-428	136	11	tend	tend	VERB
gujaf-428	136	12	to	to	PART
gujaf-428	136	13	attract	attract	VERB
gujaf-428	136	14	more	more	ADJ
gujaf-428	136	15	investment	investment	NOUN
gujaf-428	136	16	and	and	CCONJ
gujaf-428	136	17	perform	perform	VERB
gujaf-428	136	18	better	well	ADV
gujaf-428	136	19	financially	financially	ADV
gujaf-428	136	20	,	,	PUNCT
gujaf-428	136	21	particularly	particularly	ADV
gujaf-428	136	22	when	when	SCONJ
gujaf-428	136	23	disclosures	disclosure	NOUN
gujaf-428	136	24	are	be	AUX
gujaf-428	136	25	externally	externally	ADV
gujaf-428	136	26	verified	verify	VERB
gujaf-428	136	27	(	(	PUNCT
gujaf-428	136	28	odoemelam	odoemelam	PROPN
gujaf-428	136	29	et	et	PROPN
gujaf-428	136	30	al	al	PROPN
gujaf-428	136	31	.	.	PROPN
gujaf-428	136	32	,	,	PUNCT
gujaf-428	136	33	2019	2019	NUM
gujaf-428	136	34	;	;	PUNCT
gujaf-428	136	35	okafor	okafor	PROPN
gujaf-428	136	36	et	et	PROPN
gujaf-428	136	37	al	al	PROPN
gujaf-428	136	38	.	.	PROPN
gujaf-428	136	39	,	,	PUNCT
gujaf-428	136	40	2021	2021	NUM
gujaf-428	136	41	)	)	PUNCT
gujaf-428	136	42	.	.	PUNCT
gujaf-428	137	1	thefindings	thefinding	NOUN
gujaf-428	137	2	support	support	VERB
gujaf-428	137	3	the	the	DET
gujaf-428	137	4	view	view	NOUN
gujaf-428	137	5	that	that	SCONJ
gujaf-428	137	6	environmental	environmental	ADJ
gujaf-428	137	7	reporting	reporting	NOUN
gujaf-428	137	8	is	be	AUX
gujaf-428	137	9	not	not	PART
gujaf-428	137	10	merely	merely	ADV
gujaf-428	137	11	a	a	DET
gujaf-428	137	12	compliance	compliance	NOUN
gujaf-428	137	13	activitybut	activitybut	NOUN
gujaf-428	137	14	a	a	DET
gujaf-428	137	15	performance	performance	NOUN
gujaf-428	137	16	-	-	PUNCT
gujaf-428	137	17	enhancing	enhance	VERB
gujaf-428	137	18	strategy	strategy	NOUN
gujaf-428	137	19	in	in	ADP
gujaf-428	137	20	environmentally	environmentally	ADV
gujaf-428	137	21	sensitive	sensitive	ADJ
gujaf-428	137	22	sectors	sector	NOUN
gujaf-428	137	23	.	.	PUNCT
gujaf-428	138	1	thus	thus	ADV
gujaf-428	138	2	,	,	PUNCT
gujaf-428	138	3	the	the	DET
gujaf-428	138	4	following	follow	VERB
gujaf-428	138	5	hypothesis	hypothesis	NOUN
gujaf-428	138	6	is	be	AUX
gujaf-428	138	7	proposed	propose	VERB
gujaf-428	138	8	:	:	PUNCT
gujaf-428	138	9	h1	h1	NOUN
gujaf-428	138	10	:	:	PUNCT
gujaf-428	138	11	environmental	environmental	ADJ
gujaf-428	138	12	sustainability	sustainability	NOUN
gujaf-428	138	13	reporting	report	VERB
gujaf-428	138	14	significantly	significantly	ADV
gujaf-428	138	15	affects	affect	VERB
gujaf-428	138	16	the	the	DET
gujaf-428	138	17	financial	financial	ADJ
gujaf-428	138	18	performance	performance	NOUN
gujaf-428	138	19	of	of	ADP
gujaf-428	138	20	listed	list	VERB
gujaf-428	138	21	oil	oil	NOUN
gujaf-428	138	22	and	and	CCONJ
gujaf-428	138	23	gas	gas	NOUN
gujaf-428	138	24	firms	firm	NOUN
gujaf-428	138	25	.	.	PUNCT
gujaf-428	139	1	social	social	ADJ
gujaf-428	139	2	sustainability	sustainability	NOUN
gujaf-428	139	3	reporting	reporting	NOUN
gujaf-428	139	4	reflects	reflect	VERB
gujaf-428	139	5	how	how	SCONJ
gujaf-428	139	6	firms	firm	NOUN
gujaf-428	139	7	manage	manage	VERB
gujaf-428	139	8	relationships	relationship	NOUN
gujaf-428	139	9	with	with	ADP
gujaf-428	139	10	employees	employee	NOUN
gujaf-428	139	11	,	,	PUNCT
gujaf-428	139	12	communities	community	NOUN
gujaf-428	139	13	,	,	PUNCT
gujaf-428	139	14	customers	customer	NOUN
gujaf-428	139	15	,	,	PUNCT
gujaf-428	139	16	andothersocietalstakeholders.socialdisclosureelements	andothersocietalstakeholders.socialdisclosureelement	NOUN
gujaf-428	139	17	,	,	PUNCT
gujaf-428	139	18	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	139	19	,	,	PUNCT
gujaf-428	139	20	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	139	21	367	367	NUM
gujaf-428	139	22	including	include	VERB
gujaf-428	139	23	employee	employee	NOUN
gujaf-428	139	24	welfare	welfare	NOUN
gujaf-428	139	25	,	,	PUNCT
gujaf-428	139	26	community	community	NOUN
gujaf-428	139	27	engagement	engagement	NOUN
gujaf-428	139	28	,	,	PUNCT
gujaf-428	139	29	diversity	diversity	NOUN
gujaf-428	139	30	,	,	PUNCT
gujaf-428	139	31	and	and	CCONJ
gujaf-428	139	32	labor	labor	NOUN
gujaf-428	139	33	standards	standard	NOUN
gujaf-428	139	34	,	,	PUNCT
gujaf-428	139	35	have	have	AUX
gujaf-428	139	36	become	become	VERB
gujaf-428	139	37	increasingly	increasingly	ADV
gujaf-428	139	38	important	important	ADJ
gujaf-428	139	39	indicators	indicator	NOUN
gujaf-428	139	40	of	of	ADP
gujaf-428	139	41	corporate	corporate	ADJ
gujaf-428	139	42	responsibility	responsibility	NOUN
gujaf-428	139	43	.	.	PUNCT
gujaf-428	140	1	studies	study	NOUN
gujaf-428	140	2	suggest	suggest	VERB
gujaf-428	140	3	that	that	SCONJ
gujaf-428	140	4	robust	robust	ADJ
gujaf-428	140	5	social	social	ADJ
gujaf-428	140	6	disclosures	disclosure	NOUN
gujaf-428	140	7	contribute	contribute	VERB
gujaf-428	140	8	to	to	ADP
gujaf-428	140	9	building	building	NOUN
gujaf-428	140	10	stakeholder	stakeholder	NOUN
gujaf-428	140	11	legitimacy	legitimacy	NOUN
gujaf-428	140	12	,	,	PUNCT
gujaf-428	140	13	improving	improve	VERB
gujaf-428	140	14	brand	brand	NOUN
gujaf-428	140	15	reputation	reputation	NOUN
gujaf-428	140	16	,	,	PUNCT
gujaf-428	140	17	and	and	CCONJ
gujaf-428	140	18	enhancing	enhance	VERB
gujaf-428	140	19	financial	financial	ADJ
gujaf-428	140	20	performance	performance	NOUN
gujaf-428	140	21	through	through	ADP
gujaf-428	140	22	reduced	reduce	VERB
gujaf-428	140	23	employee	employee	NOUN
gujaf-428	140	24	turnover	turnover	NOUN
gujaf-428	140	25	and	and	CCONJ
gujaf-428	140	26	increased	increase	VERB
gujaf-428	140	27	consumer	consumer	NOUN
gujaf-428	140	28	loyalty	loyalty	NOUN
gujaf-428	140	29	(	(	PUNCT
gujaf-428	140	30	usman	usman	PROPN
gujaf-428	140	31	&	&	CCONJ
gujaf-428	140	32	amran	amran	ADJ
gujaf-428	140	33	,	,	PUNCT
gujaf-428	140	34	2021	2021	NUM
gujaf-428	140	35	;	;	PUNCT
gujaf-428	140	36	otusanya	otusanya	PROPN
gujaf-428	140	37	&	&	CCONJ
gujaf-428	140	38	lauwo	lauwo	PROPN
gujaf-428	140	39	,	,	PUNCT
gujaf-428	140	40	2020	2020	NUM
gujaf-428	140	41	)	)	PUNCT
gujaf-428	140	42	.	.	PUNCT
gujaf-428	141	1	furthermore	furthermore	ADV
gujaf-428	141	2	,	,	PUNCT
gujaf-428	141	3	firms	firm	NOUN
gujaf-428	141	4	demonstrating	demonstrate	VERB
gujaf-428	141	5	consistent	consistent	ADJ
gujaf-428	141	6	social	social	ADJ
gujaf-428	141	7	commitments	commitment	NOUN
gujaf-428	141	8	often	often	ADV
gujaf-428	141	9	exhibit	exhibit	VERB
gujaf-428	141	10	higher	high	ADJ
gujaf-428	141	11	operationalefficiencyandlong	operationalefficiencyandlong	NOUN
gujaf-428	141	12	-	-	PUNCT
gujaf-428	141	13	term	term	NOUN
gujaf-428	141	14	profitability(ikpor&acha	profitability(ikpor&acha	PROPN
gujaf-428	141	15	,	,	PUNCT
gujaf-428	141	16	2023;okerekeetal	2023;okerekeetal	PROPN
gujaf-428	141	17	.	.	PROPN
gujaf-428	141	18	,	,	PUNCT
gujaf-428	141	19	2021	2021	NUM
gujaf-428	141	20	)	)	PUNCT
gujaf-428	141	21	.	.	PUNCT
gujaf-428	142	1	in	in	ADP
gujaf-428	142	2	nigeria‘s	nigeria‘s	ADJ
gujaf-428	142	3	oil	oil	NOUN
gujaf-428	142	4	and	and	CCONJ
gujaf-428	142	5	gas	gas	NOUN
gujaf-428	142	6	sector	sector	NOUN
gujaf-428	142	7	,	,	PUNCT
gujaf-428	142	8	community	community	NOUN
gujaf-428	142	9	relations	relation	NOUN
gujaf-428	142	10	and	and	CCONJ
gujaf-428	142	11	social	social	ADJ
gujaf-428	142	12	license	license	NOUN
gujaf-428	142	13	to	to	PART
gujaf-428	142	14	operate	operate	VERB
gujaf-428	142	15	are	be	AUX
gujaf-428	142	16	crucial	crucial	ADJ
gujaf-428	142	17	determinants	determinant	NOUN
gujaf-428	142	18	of	of	ADP
gujaf-428	142	19	operational	operational	ADJ
gujaf-428	142	20	success	success	NOUN
gujaf-428	142	21	.	.	PUNCT
gujaf-428	143	1	firms	firm	NOUN
gujaf-428	143	2	that	that	PRON
gujaf-428	143	3	prioritize	prioritize	VERB
gujaf-428	143	4	community	community	NOUN
gujaf-428	143	5	development	development	NOUN
gujaf-428	143	6	,	,	PUNCT
gujaf-428	143	7	education	education	NOUN
gujaf-428	143	8	,	,	PUNCT
gujaf-428	143	9	and	and	CCONJ
gujaf-428	143	10	health	health	NOUN
gujaf-428	143	11	initiatives	initiative	NOUN
gujaf-428	143	12	often	often	ADV
gujaf-428	143	13	experience	experience	VERB
gujaf-428	143	14	fewer	few	ADJ
gujaf-428	143	15	disruptions	disruption	NOUN
gujaf-428	143	16	and	and	CCONJ
gujaf-428	143	17	stronger	strong	ADJ
gujaf-428	143	18	community	community	NOUN
gujaf-428	143	19	ties	tie	NOUN
gujaf-428	143	20	,	,	PUNCT
gujaf-428	143	21	which	which	PRON
gujaf-428	143	22	ultimately	ultimately	ADV
gujaf-428	143	23	affect	affect	VERB
gujaf-428	143	24	financial	financial	ADJ
gujaf-428	143	25	outcomes	outcome	NOUN
gujaf-428	143	26	(	(	PUNCT
gujaf-428	143	27	ogar	ogar	NOUN
gujaf-428	143	28	et	et	PROPN
gujaf-428	143	29	al	al	PROPN
gujaf-428	143	30	.	.	PROPN
gujaf-428	143	31	,	,	PUNCT
gujaf-428	143	32	2023	2023	NUM
gujaf-428	143	33	;	;	PUNCT
gujaf-428	143	34	abiodun	abiodun	PROPN
gujaf-428	143	35	&	&	CCONJ
gujaf-428	143	36	oluwatosin	oluwatosin	PROPN
gujaf-428	143	37	,	,	PUNCT
gujaf-428	143	38	2023	2023	NUM
gujaf-428	143	39	)	)	PUNCT
gujaf-428	143	40	.	.	PUNCT
gujaf-428	144	1	additionally	additionally	ADV
gujaf-428	144	2	,	,	PUNCT
gujaf-428	144	3	transparent	transparent	ADJ
gujaf-428	144	4	social	social	ADJ
gujaf-428	144	5	reporting	reporting	NOUN
gujaf-428	144	6	enhances	enhance	VERB
gujaf-428	144	7	investor	investor	NOUN
gujaf-428	144	8	confidence	confidence	NOUN
gujaf-428	144	9	and	and	CCONJ
gujaf-428	144	10	may	may	AUX
gujaf-428	144	11	improve	improve	VERB
gujaf-428	144	12	access	access	NOUN
gujaf-428	144	13	to	to	ADP
gujaf-428	144	14	capital	capital	NOUN
gujaf-428	144	15	markets	market	NOUN
gujaf-428	144	16	,	,	PUNCT
gujaf-428	144	17	thereby	thereby	ADV
gujaf-428	144	18	strengthening	strengthen	VERB
gujaf-428	144	19	financial	financial	ADJ
gujaf-428	144	20	performance	performance	NOUN
gujaf-428	144	21	(	(	PUNCT
gujaf-428	144	22	appiah	appiah	PROPN
gujaf-428	144	23	etal	etal	PROPN
gujaf-428	144	24	.	.	PUNCT
gujaf-428	144	25	,	,	PUNCT
gujaf-428	144	26	2022	2022	NUM
gujaf-428	144	27	;	;	PUNCT
gujaf-428	144	28	nwobu	nwobu	NOUN
gujaf-428	144	29	&	&	CCONJ
gujaf-428	144	30	olanipekun	olanipekun	ADJ
gujaf-428	144	31	,	,	PUNCT
gujaf-428	144	32	2020	2020	NUM
gujaf-428	144	33	)	)	PUNCT
gujaf-428	144	34	.	.	PUNCT
gujaf-428	145	1	based	base	VERB
gujaf-428	145	2	on	on	ADP
gujaf-428	145	3	this	this	DET
gujaf-428	145	4	evidence	evidence	NOUN
gujaf-428	145	5	,	,	PUNCT
gujaf-428	145	6	the	the	DET
gujaf-428	145	7	second	second	ADJ
gujaf-428	145	8	hypothesis	hypothesis	NOUN
gujaf-428	145	9	is	be	AUX
gujaf-428	145	10	articulated	articulate	VERB
gujaf-428	145	11	as	as	SCONJ
gujaf-428	145	12	follows	follow	VERB
gujaf-428	145	13	:	:	PUNCT
gujaf-428	145	14	h2	h2	NOUN
gujaf-428	145	15	:	:	PUNCT
gujaf-428	145	16	social	social	ADJ
gujaf-428	145	17	sustainability	sustainability	NOUN
gujaf-428	145	18	reporting	report	VERB
gujaf-428	145	19	significantly	significantly	ADV
gujaf-428	145	20	affects	affect	VERB
gujaf-428	145	21	the	the	DET
gujaf-428	145	22	financial	financial	ADJ
gujaf-428	145	23	performance	performance	NOUN
gujaf-428	145	24	of	of	ADP
gujaf-428	145	25	listed	list	VERB
gujaf-428	145	26	oil	oil	NOUN
gujaf-428	145	27	and	and	CCONJ
gujaf-428	145	28	gas	gas	NOUN
gujaf-428	145	29	firms	firm	NOUN
gujaf-428	145	30	.	.	PUNCT
gujaf-428	146	1	governance	governance	NOUN
gujaf-428	146	2	sustainability	sustainability	NOUN
gujaf-428	146	3	reporting	reporting	NOUN
gujaf-428	146	4	involves	involve	VERB
gujaf-428	146	5	disclosure	disclosure	NOUN
gujaf-428	146	6	of	of	ADP
gujaf-428	146	7	board	board	NOUN
gujaf-428	146	8	structure	structure	NOUN
gujaf-428	146	9	,	,	PUNCT
gujaf-428	146	10	executive	executive	ADJ
gujaf-428	146	11	compensation	compensation	NOUN
gujaf-428	146	12	,	,	PUNCT
gujaf-428	146	13	risk	risk	NOUN
gujaf-428	146	14	management	management	NOUN
gujaf-428	146	15	,	,	PUNCT
gujaf-428	146	16	anti	anti	ADJ
gujaf-428	146	17	-	-	ADJ
gujaf-428	146	18	corruption	corruption	ADJ
gujaf-428	146	19	practices	practice	NOUN
gujaf-428	146	20	,	,	PUNCT
gujaf-428	146	21	and	and	CCONJ
gujaf-428	146	22	shareholder	shareholder	NOUN
gujaf-428	146	23	rights	right	NOUN
gujaf-428	146	24	.	.	PUNCT
gujaf-428	147	1	good	good	ADJ
gujaf-428	147	2	governance	governance	NOUN
gujaf-428	147	3	is	be	AUX
gujaf-428	147	4	foundational	foundational	ADJ
gujaf-428	147	5	to	to	ADP
gujaf-428	147	6	effective	effective	ADJ
gujaf-428	147	7	esg	esg	NOUN
gujaf-428	147	8	implementation	implementation	NOUN
gujaf-428	147	9	and	and	CCONJ
gujaf-428	147	10	financial	financial	ADJ
gujaf-428	147	11	accountability	accountability	NOUN
gujaf-428	147	12	.	.	PUNCT
gujaf-428	148	1	empirical	empirical	ADJ
gujaf-428	148	2	research	research	NOUN
gujaf-428	148	3	has	have	AUX
gujaf-428	148	4	shown	show	VERB
gujaf-428	148	5	that	that	SCONJ
gujaf-428	148	6	firms	firm	NOUN
gujaf-428	148	7	with	with	ADP
gujaf-428	148	8	higher	high	ADJ
gujaf-428	148	9	governance	governance	NOUN
gujaf-428	148	10	disclosure	disclosure	NOUN
gujaf-428	148	11	quality	quality	NOUN
gujaf-428	148	12	tend	tend	VERB
gujaf-428	148	13	to	to	PART
gujaf-428	148	14	exhibit	exhibit	VERB
gujaf-428	148	15	superior	superior	ADJ
gujaf-428	148	16	financial	financial	ADJ
gujaf-428	148	17	performance	performance	NOUN
gujaf-428	148	18	due	due	ADP
gujaf-428	148	19	to	to	ADP
gujaf-428	148	20	improved	improve	VERB
gujaf-428	148	21	investor	investor	NOUN
gujaf-428	148	22	trust	trust	NOUN
gujaf-428	148	23	,	,	PUNCT
gujaf-428	148	24	strategic	strategic	ADJ
gujaf-428	148	25	alignment	alignment	NOUN
gujaf-428	148	26	,	,	PUNCT
gujaf-428	148	27	and	and	CCONJ
gujaf-428	148	28	risk	risk	NOUN
gujaf-428	148	29	oversight	oversight	NOUN
gujaf-428	148	30	(	(	PUNCT
gujaf-428	148	31	michelon	michelon	NOUN
gujaf-428	148	32	et	et	PROPN
gujaf-428	148	33	al	al	PROPN
gujaf-428	148	34	.	.	PROPN
gujaf-428	148	35	,	,	PUNCT
gujaf-428	148	36	2020	2020	NUM
gujaf-428	148	37	;	;	PUNCT
gujaf-428	148	38	buallay	buallay	NOUN
gujaf-428	148	39	et	et	PROPN
gujaf-428	148	40	al	al	PROPN
gujaf-428	148	41	.	.	PROPN
gujaf-428	148	42	,	,	PUNCT
gujaf-428	148	43	2021	2021	NUM
gujaf-428	148	44	)	)	PUNCT
gujaf-428	148	45	.	.	PUNCT
gujaf-428	149	1	moreover	moreover	ADV
gujaf-428	149	2	,	,	PUNCT
gujaf-428	149	3	effective	effective	ADJ
gujaf-428	149	4	governance	governance	NOUN
gujaf-428	149	5	reporting	reporting	NOUN
gujaf-428	149	6	is	be	AUX
gujaf-428	149	7	associated	associate	VERB
gujaf-428	149	8	with	with	ADP
gujaf-428	149	9	fewer	few	ADJ
gujaf-428	149	10	agency	agency	NOUN
gujaf-428	149	11	conflicts	conflict	NOUN
gujaf-428	149	12	and	and	CCONJ
gujaf-428	149	13	more	more	ADV
gujaf-428	149	14	sustainable	sustainable	ADJ
gujaf-428	149	15	returns	return	NOUN
gujaf-428	149	16	(	(	PUNCT
gujaf-428	149	17	garcíasánchez	garcíasánchez	NOUN
gujaf-428	149	18	et	et	PROPN
gujaf-428	149	19	al	al	PROPN
gujaf-428	149	20	.	.	PROPN
gujaf-428	149	21	,	,	PUNCT
gujaf-428	149	22	2020	2020	NUM
gujaf-428	149	23	;	;	PUNCT
gujaf-428	149	24	alsaifi	alsaifi	PROPN
gujaf-428	149	25	et	et	PROPN
gujaf-428	149	26	al	al	PROPN
gujaf-428	149	27	.	.	PROPN
gujaf-428	149	28	,	,	PUNCT
gujaf-428	149	29	2020	2020	NUM
gujaf-428	149	30	)	)	PUNCT
gujaf-428	149	31	.	.	PUNCT
gujaf-428	150	1	specifically	specifically	ADV
gujaf-428	150	2	,	,	PUNCT
gujaf-428	150	3	in	in	ADP
gujaf-428	150	4	nigeria	nigeria	PROPN
gujaf-428	150	5	,	,	PUNCT
gujaf-428	150	6	weak	weak	ADJ
gujaf-428	150	7	governance	governance	NOUN
gujaf-428	150	8	practices	practice	NOUN
gujaf-428	150	9	have	have	AUX
gujaf-428	150	10	been	be	AUX
gujaf-428	150	11	linked	link	VERB
gujaf-428	150	12	to	to	PART
gujaf-428	150	13	value	value	VERB
gujaf-428	150	14	destruction	destruction	NOUN
gujaf-428	150	15	in	in	ADP
gujaf-428	150	16	several	several	ADJ
gujaf-428	150	17	oil	oil	NOUN
gujaf-428	150	18	and	and	CCONJ
gujaf-428	150	19	gas	gas	NOUN
gujaf-428	150	20	companies	company	NOUN
gujaf-428	150	21	.	.	PUNCT
gujaf-428	151	1	consequently	consequently	ADV
gujaf-428	151	2	,	,	PUNCT
gujaf-428	151	3	firms	firm	NOUN
gujaf-428	151	4	with	with	ADP
gujaf-428	151	5	transparent	transparent	ADJ
gujaf-428	151	6	governance	governance	NOUN
gujaf-428	151	7	disclosures	disclosure	NOUN
gujaf-428	151	8	enjoy	enjoy	VERB
gujaf-428	151	9	reputational	reputational	ADJ
gujaf-428	151	10	gains	gain	NOUN
gujaf-428	151	11	and	and	CCONJ
gujaf-428	151	12	greater	great	ADJ
gujaf-428	151	13	capital	capital	NOUN
gujaf-428	151	14	market	market	NOUN
gujaf-428	151	15	access	access	NOUN
gujaf-428	151	16	,	,	PUNCT
gujaf-428	151	17	leading	lead	VERB
gujaf-428	151	18	to	to	ADP
gujaf-428	151	19	improved	improved	ADJ
gujaf-428	151	20	performance	performance	NOUN
gujaf-428	151	21	(	(	PUNCT
gujaf-428	151	22	okafor	okafor	PROPN
gujaf-428	151	23	et	et	PROPN
gujaf-428	151	24	al	al	PROPN
gujaf-428	151	25	.	.	PROPN
gujaf-428	151	26	,	,	PUNCT
gujaf-428	151	27	2021	2021	NUM
gujaf-428	151	28	;	;	PUNCT
gujaf-428	151	29	mgbame	mgbame	NOUN
gujaf-428	151	30	et	et	PROPN
gujaf-428	151	31	al	al	PROPN
gujaf-428	151	32	.	.	PROPN
gujaf-428	151	33	,	,	PUNCT
gujaf-428	151	34	2022	2022	NUM
gujaf-428	151	35	)	)	PUNCT
gujaf-428	151	36	.	.	PUNCT
gujaf-428	152	1	recent	recent	ADJ
gujaf-428	152	2	studies	study	NOUN
gujaf-428	152	3	also	also	ADV
gujaf-428	152	4	confirm	confirm	VERB
gujaf-428	152	5	that	that	SCONJ
gujaf-428	152	6	effective	effective	ADJ
gujaf-428	152	7	governance	governance	NOUN
gujaf-428	152	8	enhances	enhance	VERB
gujaf-428	152	9	the	the	DET
gujaf-428	152	10	implementation	implementation	NOUN
gujaf-428	152	11	and	and	CCONJ
gujaf-428	152	12	credibility	credibility	NOUN
gujaf-428	152	13	of	of	ADP
gujaf-428	152	14	environmental	environmental	ADJ
gujaf-428	152	15	and	and	CCONJ
gujaf-428	152	16	social	social	ADJ
gujaf-428	152	17	strategies	strategy	NOUN
gujaf-428	152	18	(	(	PUNCT
gujaf-428	152	19	usman	usman	PROPN
gujaf-428	152	20	&	&	CCONJ
gujaf-428	152	21	amran	amran	ADJ
gujaf-428	152	22	,	,	PUNCT
gujaf-428	152	23	2021	2021	NUM
gujaf-428	152	24	;	;	PUNCT
gujaf-428	152	25	otusanya	otusanya	PROPN
gujaf-428	152	26	&	&	CCONJ
gujaf-428	152	27	lauwo	lauwo	PROPN
gujaf-428	152	28	,	,	PUNCT
gujaf-428	152	29	2020	2020	NUM
gujaf-428	152	30	)	)	PUNCT
gujaf-428	152	31	.	.	PUNCT
gujaf-428	153	1	this	this	PRON
gujaf-428	153	2	forms	form	VERB
gujaf-428	153	3	the	the	DET
gujaf-428	153	4	basis	basis	NOUN
gujaf-428	153	5	for	for	ADP
gujaf-428	153	6	the	the	DET
gujaf-428	153	7	third	third	ADJ
gujaf-428	153	8	hypothesis	hypothesis	NOUN
gujaf-428	153	9	:	:	PUNCT
gujaf-428	153	10	h3	h3	NOUN
gujaf-428	153	11	:	:	PUNCT
gujaf-428	153	12	governance	governance	NOUN
gujaf-428	153	13	sustainability	sustainability	NOUN
gujaf-428	153	14	reporting	reporting	NOUN
gujaf-428	153	15	significantly	significantly	ADV
gujaf-428	153	16	affects	affect	VERB
gujaf-428	153	17	the	the	DET
gujaf-428	153	18	financial	financial	ADJ
gujaf-428	153	19	performance	performance	NOUN
gujaf-428	153	20	of	of	ADP
gujaf-428	153	21	listed	list	VERB
gujaf-428	153	22	oil	oil	NOUN
gujaf-428	153	23	and	and	CCONJ
gujaf-428	153	24	gas	gas	NOUN
gujaf-428	153	25	firms	firm	NOUN
gujaf-428	153	26	.	.	PUNCT
gujaf-428	154	1	while	while	SCONJ
gujaf-428	154	2	sustainability	sustainability	NOUN
gujaf-428	154	3	reporting	reporting	NOUN
gujaf-428	154	4	has	have	AUX
gujaf-428	154	5	demonstrated	demonstrate	VERB
gujaf-428	154	6	positive	positive	ADJ
gujaf-428	154	7	financial	financial	ADJ
gujaf-428	154	8	implications	implication	NOUN
gujaf-428	154	9	,	,	PUNCT
gujaf-428	154	10	the	the	DET
gujaf-428	154	11	strength	strength	NOUN
gujaf-428	154	12	of	of	ADP
gujaf-428	154	13	its	its	PRON
gujaf-428	154	14	impact	impact	NOUN
gujaf-428	154	15	may	may	AUX
gujaf-428	154	16	differ	differ	VERB
gujaf-428	154	17	based	base	VERB
gujaf-428	154	18	on	on	ADP
gujaf-428	154	19	firm	firm	ADJ
gujaf-428	154	20	-	-	PUNCT
gujaf-428	154	21	specific	specific	ADJ
gujaf-428	154	22	characteristics	characteristic	NOUN
gujaf-428	154	23	such	such	ADJ
gujaf-428	154	24	as	as	ADP
gujaf-428	154	25	environmental	environmental	ADJ
gujaf-428	154	26	sensitivity	sensitivity	NOUN
gujaf-428	154	27	.	.	PUNCT
gujaf-428	155	1	environmental	environmental	ADJ
gujaf-428	155	2	sensitivity	sensitivity	NOUN
gujaf-428	155	3	,	,	PUNCT
gujaf-428	155	4	reflecting	reflect	VERB
gujaf-428	155	5	a	a	DET
gujaf-428	155	6	firm‘s	firm‘s	PROPN
gujaf-428	155	7	exposure	exposure	NOUN
gujaf-428	155	8	to	to	ADP
gujaf-428	155	9	ecological	ecological	ADJ
gujaf-428	155	10	risk	risk	NOUN
gujaf-428	155	11	and	and	CCONJ
gujaf-428	155	12	stakeholder	stakeholder	NOUN
gujaf-428	155	13	pressure	pressure	NOUN
gujaf-428	155	14	,	,	PUNCT
gujaf-428	155	15	determines	determine	VERB
gujaf-428	155	16	how	how	SCONJ
gujaf-428	155	17	critical	critical	ADJ
gujaf-428	155	18	esg	esg	NOUN
gujaf-428	155	19	disclosures	disclosure	NOUN
gujaf-428	155	20	are	be	AUX
gujaf-428	155	21	to	to	ADP
gujaf-428	155	22	legitimacy	legitimacy	NOUN
gujaf-428	155	23	,	,	PUNCT
gujaf-428	155	24	reputation	reputation	NOUN
gujaf-428	155	25	,	,	PUNCT
gujaf-428	155	26	and	and	CCONJ
gujaf-428	155	27	financial	financial	ADJ
gujaf-428	155	28	performance	performance	NOUN
gujaf-428	155	29	.	.	PUNCT
gujaf-428	156	1	research	research	NOUN
gujaf-428	156	2	shows	show	VERB
gujaf-428	156	3	that	that	SCONJ
gujaf-428	156	4	firms	firm	NOUN
gujaf-428	156	5	operating	operate	VERB
gujaf-428	156	6	in	in	ADP
gujaf-428	156	7	high	high	ADJ
gujaf-428	156	8	-	-	PUNCT
gujaf-428	156	9	pollution	pollution	NOUN
gujaf-428	156	10	or	or	CCONJ
gujaf-428	156	11	high	high	ADJ
gujaf-428	156	12	sensitivity	sensitivity	NOUN
gujaf-428	156	13	sectors	sector	NOUN
gujaf-428	156	14	derive	derive	VERB
gujaf-428	156	15	stronger	strong	ADJ
gujaf-428	156	16	financial	financial	ADJ
gujaf-428	156	17	benefits	benefit	NOUN
gujaf-428	156	18	from	from	ADP
gujaf-428	156	19	sustainability	sustainability	NOUN
gujaf-428	156	20	disclosures	disclosure	NOUN
gujaf-428	156	21	due	due	ADJ
gujaf-428	156	22	to	to	ADP
gujaf-428	156	23	heightened	heightened	ADJ
gujaf-428	156	24	scrutiny	scrutiny	NOUN
gujaf-428	156	25	and	and	CCONJ
gujaf-428	156	26	risk	risk	NOUN
gujaf-428	156	27	(	(	PUNCT
gujaf-428	156	28	odoemelam	odoemelam	NOUN
gujaf-428	156	29	et	et	PROPN
gujaf-428	156	30	al	al	PROPN
gujaf-428	156	31	.	.	PROPN
gujaf-428	156	32	,	,	PUNCT
gujaf-428	156	33	2019	2019	NUM
gujaf-428	156	34	;	;	PUNCT
gujaf-428	156	35	garcía	garcía	ADJ
gujaf-428	156	36	-	-	PUNCT
gujaf-428	156	37	sánchez	sánchez	NOUN
gujaf-428	156	38	et	et	PROPN
gujaf-428	156	39	al	al	PROPN
gujaf-428	156	40	.	.	PROPN
gujaf-428	156	41	,	,	PUNCT
gujaf-428	156	42	2020	2020	NUM
gujaf-428	156	43	)	)	PUNCT
gujaf-428	156	44	.	.	PUNCT
gujaf-428	157	1	this	this	PRON
gujaf-428	157	2	is	be	AUX
gujaf-428	157	3	particularly	particularly	ADV
gujaf-428	157	4	relevant	relevant	ADJ
gujaf-428	157	5	to	to	ADP
gujaf-428	157	6	oil	oil	NOUN
gujaf-428	157	7	and	and	CCONJ
gujaf-428	157	8	gas	gas	NOUN
gujaf-428	157	9	firms	firm	NOUN
gujaf-428	157	10	,	,	PUNCT
gujaf-428	157	11	whose	whose	DET
gujaf-428	157	12	operations	operation	NOUN
gujaf-428	157	13	attract	attract	VERB
gujaf-428	157	14	intense	intense	ADJ
gujaf-428	157	15	attention	attention	NOUN
gujaf-428	157	16	from	from	ADP
gujaf-428	157	17	regulators	regulator	NOUN
gujaf-428	157	18	,	,	PUNCT
gujaf-428	157	19	ngos	ngo	NOUN
gujaf-428	157	20	,	,	PUNCT
gujaf-428	157	21	and	and	CCONJ
gujaf-428	157	22	communities	community	NOUN
gujaf-428	157	23	(	(	PUNCT
gujaf-428	157	24	michelon	michelon	PROPN
gujaf-428	157	25	et	et	PROPN
gujaf-428	157	26	al	al	PROPN
gujaf-428	157	27	.	.	PROPN
gujaf-428	157	28	,	,	PUNCT
gujaf-428	157	29	2020	2020	NUM
gujaf-428	157	30	;	;	PUNCT
gujaf-428	157	31	agyemang	agyemang	PROPN
gujaf-428	157	32	et	et	PROPN
gujaf-428	157	33	al	al	PROPN
gujaf-428	157	34	.	.	PROPN
gujaf-428	157	35	,	,	PUNCT
gujaf-428	157	36	2021	2021	NUM
gujaf-428	157	37	)	)	PUNCT
gujaf-428	157	38	.	.	PUNCT
gujaf-428	158	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	158	2	,	,	PUNCT
gujaf-428	158	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	158	4	368	368	NUM
gujaf-428	158	5	empirical	empirical	ADJ
gujaf-428	158	6	studies	study	NOUN
gujaf-428	158	7	byogaret	byogaret	PROPN
gujaf-428	158	8	al	al	PROPN
gujaf-428	158	9	.	.	PROPN
gujaf-428	159	1	(	(	PUNCT
gujaf-428	159	2	2023	2023	NUM
gujaf-428	159	3	)	)	PUNCT
gujaf-428	159	4	and	and	CCONJ
gujaf-428	159	5	mgbameet	mgbameet	PROPN
gujaf-428	159	6	al	al	PROPN
gujaf-428	159	7	.	.	PUNCT
gujaf-428	160	1	(	(	PUNCT
gujaf-428	160	2	2022)confirm	2022)confirm	NUM
gujaf-428	160	3	that	that	PRON
gujaf-428	160	4	environmental	environmental	ADJ
gujaf-428	160	5	sensitivity	sensitivity	NOUN
gujaf-428	160	6	intensifies	intensify	VERB
gujaf-428	160	7	the	the	DET
gujaf-428	160	8	effect	effect	NOUN
gujaf-428	160	9	of	of	ADP
gujaf-428	160	10	esg	esg	PROPN
gujaf-428	160	11	disclosures	disclosure	NOUN
gujaf-428	160	12	on	on	ADP
gujaf-428	160	13	financial	financial	ADJ
gujaf-428	160	14	outcomes	outcome	NOUN
gujaf-428	160	15	in	in	ADP
gujaf-428	160	16	africanresourcebased	africanresourcebase	VERB
gujaf-428	160	17	sectors	sector	NOUN
gujaf-428	160	18	.	.	PUNCT
gujaf-428	161	1	similarly	similarly	ADV
gujaf-428	161	2	,	,	PUNCT
gujaf-428	161	3	appiah	appiah	PROPN
gujaf-428	161	4	et	et	PROPN
gujaf-428	161	5	al	al	PROPN
gujaf-428	161	6	.	.	PROPN
gujaf-428	161	7	(	(	PUNCT
gujaf-428	161	8	2022	2022	NUM
gujaf-428	161	9	)	)	PUNCT
gujaf-428	161	10	and	and	CCONJ
gujaf-428	161	11	ikpor	ikpor	PROPN
gujaf-428	161	12	&	&	CCONJ
gujaf-428	161	13	acha	acha	PROPN
gujaf-428	161	14	(	(	PUNCT
gujaf-428	161	15	2023	2023	NUM
gujaf-428	161	16	)	)	PUNCT
gujaf-428	161	17	found	find	VERB
gujaf-428	161	18	that	that	SCONJ
gujaf-428	161	19	firms	firm	NOUN
gujaf-428	161	20	with	with	ADP
gujaf-428	161	21	high	high	ADJ
gujaf-428	161	22	environmental	environmental	ADJ
gujaf-428	161	23	exposure	exposure	NOUN
gujaf-428	161	24	face	face	VERB
gujaf-428	161	25	higher	high	ADJ
gujaf-428	161	26	reputational	reputational	ADJ
gujaf-428	161	27	risks	risk	NOUN
gujaf-428	161	28	,	,	PUNCT
gujaf-428	161	29	making	make	VERB
gujaf-428	161	30	sustainability	sustainability	NOUN
gujaf-428	161	31	disclosures	disclosure	NOUN
gujaf-428	161	32	essential	essential	ADJ
gujaf-428	161	33	for	for	ADP
gujaf-428	161	34	maintaining	maintain	VERB
gujaf-428	161	35	financial	financial	ADJ
gujaf-428	161	36	performance	performance	NOUN
gujaf-428	161	37	.	.	PUNCT
gujaf-428	162	1	thus	thus	ADV
gujaf-428	162	2	,	,	PUNCT
gujaf-428	162	3	environmental	environmental	ADJ
gujaf-428	162	4	sensitivity	sensitivity	NOUN
gujaf-428	162	5	does	do	AUX
gujaf-428	162	6	not	not	PART
gujaf-428	162	7	just	just	ADV
gujaf-428	162	8	influence	influence	VERB
gujaf-428	162	9	the	the	DET
gujaf-428	162	10	decision	decision	NOUN
gujaf-428	162	11	to	to	PART
gujaf-428	162	12	disclose	disclose	VERB
gujaf-428	162	13	but	but	CCONJ
gujaf-428	162	14	also	also	ADV
gujaf-428	162	15	alters	alter	VERB
gujaf-428	162	16	the	the	DET
gujaf-428	162	17	financial	financial	ADJ
gujaf-428	162	18	relevance	relevance	NOUN
gujaf-428	162	19	of	of	ADP
gujaf-428	162	20	such	such	ADJ
gujaf-428	162	21	disclosures	disclosure	NOUN
gujaf-428	162	22	.	.	PUNCT
gujaf-428	163	1	therefore	therefore	ADV
gujaf-428	163	2	,	,	PUNCT
gujaf-428	163	3	the	the	DET
gujaf-428	163	4	final	final	ADJ
gujaf-428	163	5	hypothesis	hypothesis	NOUN
gujaf-428	163	6	is	be	AUX
gujaf-428	163	7	proposed	propose	VERB
gujaf-428	163	8	:	:	PUNCT
gujaf-428	163	9	h4	h4	NOUN
gujaf-428	163	10	:	:	PUNCT
gujaf-428	163	11	firm	firm	ADJ
gujaf-428	163	12	environmental	environmental	ADJ
gujaf-428	163	13	sensitivity	sensitivity	NOUN
gujaf-428	163	14	moderates	moderate	VERB
gujaf-428	163	15	the	the	DET
gujaf-428	163	16	relationship	relationship	NOUN
gujaf-428	163	17	between	between	ADP
gujaf-428	163	18	sustainability	sustainability	NOUN
gujaf-428	163	19	reporting	reporting	NOUN
gujaf-428	163	20	and	and	CCONJ
gujaf-428	163	21	financial	financial	ADJ
gujaf-428	163	22	performance	performance	NOUN
gujaf-428	163	23	.	.	PUNCT
gujaf-428	164	1	3.0	3.0	NUM
gujaf-428	164	2	methodology	methodology	NOUN
gujaf-428	164	3	this	this	DET
gujaf-428	164	4	study	study	NOUN
gujaf-428	164	5	employs	employ	VERB
gujaf-428	164	6	secondary	secondary	ADJ
gujaf-428	164	7	data	datum	NOUN
gujaf-428	164	8	obtained	obtain	VERB
gujaf-428	164	9	from	from	ADP
gujaf-428	164	10	the	the	DET
gujaf-428	164	11	published	publish	VERB
gujaf-428	164	12	annual	annual	ADJ
gujaf-428	164	13	reports	report	NOUN
gujaf-428	164	14	of	of	ADP
gujaf-428	164	15	listed	list	VERB
gujaf-428	164	16	oil	oil	NOUN
gujaf-428	164	17	and	and	CCONJ
gujaf-428	164	18	gas	gas	NOUN
gujaf-428	164	19	firms	firm	NOUN
gujaf-428	164	20	in	in	ADP
gujaf-428	164	21	nigeria	nigeria	PROPN
gujaf-428	164	22	for	for	ADP
gujaf-428	164	23	the	the	DET
gujaf-428	164	24	period	period	NOUN
gujaf-428	164	25	2019	2019	NUM
gujaf-428	164	26	to	to	ADP
gujaf-428	164	27	2023	2023	NUM
gujaf-428	164	28	.	.	PUNCT
gujaf-428	165	1	the	the	DET
gujaf-428	165	2	nigerian	nigerian	PROPN
gujaf-428	165	3	exchange	exchange	PROPN
gujaf-428	165	4	group	group	NOUN
gujaf-428	165	5	(	(	PUNCT
gujaf-428	165	6	ngx	ngx	NOUN
gujaf-428	165	7	)	)	PUNCT
gujaf-428	165	8	serves	serve	VERB
gujaf-428	165	9	as	as	ADP
gujaf-428	165	10	the	the	DET
gujaf-428	165	11	official	official	ADJ
gujaf-428	165	12	source	source	NOUN
gujaf-428	165	13	of	of	ADP
gujaf-428	165	14	listing	listing	NOUN
gujaf-428	165	15	.	.	PUNCT
gujaf-428	166	1	using	use	VERB
gujaf-428	166	2	a	a	DET
gujaf-428	166	3	census	census	NOUN
gujaf-428	166	4	approach	approach	NOUN
gujaf-428	166	5	,	,	PUNCT
gujaf-428	166	6	all	all	PRON
gujaf-428	166	7	nine	nine	NUM
gujaf-428	166	8	(	(	PUNCT
gujaf-428	166	9	11	11	NUM
gujaf-428	166	10	)	)	PUNCT
gujaf-428	166	11	listed	list	VERB
gujaf-428	166	12	firmswere	firmswere	ADV
gujaf-428	166	13	initially	initially	ADV
gujaf-428	166	14	considered	consider	VERB
gujaf-428	166	15	.	.	PUNCT
gujaf-428	167	1	however	however	ADV
gujaf-428	167	2	,	,	PUNCT
gujaf-428	167	3	due	due	ADP
gujaf-428	167	4	to	to	ADP
gujaf-428	167	5	incomplete	incomplete	ADJ
gujaf-428	167	6	disclosures	disclosure	NOUN
gujaf-428	167	7	in	in	ADP
gujaf-428	167	8	two	two	NUM
gujaf-428	167	9	firms	firm	NOUN
gujaf-428	167	10	,	,	PUNCT
gujaf-428	167	11	a	a	DET
gujaf-428	167	12	purposive	purposive	ADJ
gujaf-428	167	13	sample	sample	NOUN
gujaf-428	167	14	of	of	ADP
gujaf-428	167	15	seven	seven	NUM
gujaf-428	167	16	(	(	PUNCT
gujaf-428	167	17	9	9	NUM
gujaf-428	167	18	)	)	PUNCT
gujaf-428	167	19	firms	firm	NOUN
gujaf-428	167	20	with	with	ADP
gujaf-428	167	21	consistent	consistent	ADJ
gujaf-428	167	22	data	datum	NOUN
gujaf-428	167	23	over	over	ADP
gujaf-428	167	24	the	the	DET
gujaf-428	167	25	five	five	NUM
gujaf-428	167	26	years	year	NOUN
gujaf-428	167	27	was	be	AUX
gujaf-428	167	28	retained	retain	VERB
gujaf-428	167	29	.	.	PUNCT
gujaf-428	168	1	data	datum	NOUN
gujaf-428	168	2	were	be	AUX
gujaf-428	168	3	manually	manually	ADV
gujaf-428	168	4	extracted	extract	VERB
gujaf-428	168	5	and	and	CCONJ
gujaf-428	168	6	coded	code	VERB
gujaf-428	168	7	using	use	VERB
gujaf-428	168	8	a	a	DET
gujaf-428	168	9	structured	structured	ADJ
gujaf-428	168	10	content	content	NOUN
gujaf-428	168	11	analysis	analysis	NOUN
gujaf-428	168	12	framework	framework	NOUN
gujaf-428	168	13	to	to	PART
gujaf-428	168	14	measure	measure	VERB
gujaf-428	168	15	sustainability	sustainability	NOUN
gujaf-428	168	16	reporting	reporting	NOUN
gujaf-428	168	17	dimensions	dimension	NOUN
gujaf-428	168	18	environmental	environmental	ADJ
gujaf-428	168	19	,	,	PUNCT
gujaf-428	168	20	social	social	ADJ
gujaf-428	168	21	,	,	PUNCT
gujaf-428	168	22	and	and	CCONJ
gujaf-428	168	23	governance	governance	NOUN
gujaf-428	168	24	.	.	PUNCT
gujaf-428	169	1	the	the	DET
gujaf-428	169	2	study‘s	study‘s	PROPN
gujaf-428	169	3	dependent	dependent	ADJ
gujaf-428	169	4	variable	variable	NOUN
gujaf-428	169	5	is	be	AUX
gujaf-428	169	6	financial	financial	ADJ
gujaf-428	169	7	performance	performance	NOUN
gujaf-428	169	8	,	,	PUNCT
gujaf-428	169	9	proxied	proxie	VERB
gujaf-428	169	10	by	by	ADP
gujaf-428	169	11	return	return	NOUN
gujaf-428	169	12	on	on	ADP
gujaf-428	169	13	assets(roa	assets(roa	NOUN
gujaf-428	169	14	)	)	PUNCT
gujaf-428	169	15	,	,	PUNCT
gujaf-428	169	16	which	which	PRON
gujaf-428	169	17	reflects	reflect	VERB
gujaf-428	169	18	the	the	DET
gujaf-428	169	19	efficiency	efficiency	NOUN
gujaf-428	169	20	of	of	ADP
gujaf-428	169	21	a	a	DET
gujaf-428	169	22	firm	firm	NOUN
gujaf-428	169	23	in	in	ADP
gujaf-428	169	24	converting	convert	VERB
gujaf-428	169	25	its	its	PRON
gujaf-428	169	26	assets	asset	NOUN
gujaf-428	169	27	into	into	ADP
gujaf-428	169	28	net	net	ADJ
gujaf-428	169	29	income	income	NOUN
gujaf-428	169	30	(	(	PUNCT
gujaf-428	169	31	khan	khan	PROPN
gujaf-428	169	32	et	et	PROPN
gujaf-428	169	33	al	al	PROPN
gujaf-428	169	34	.	.	PROPN
gujaf-428	169	35	,	,	PUNCT
gujaf-428	169	36	2021	2021	NUM
gujaf-428	169	37	;	;	PUNCT
gujaf-428	169	38	ameer	ameer	PROPN
gujaf-428	169	39	&	&	CCONJ
gujaf-428	169	40	othman	othman	PROPN
gujaf-428	169	41	,	,	PUNCT
gujaf-428	169	42	2012	2012	NUM
gujaf-428	169	43	)	)	PUNCT
gujaf-428	169	44	.	.	PUNCT
gujaf-428	170	1	the	the	DET
gujaf-428	170	2	key	key	ADJ
gujaf-428	170	3	independent	independent	ADJ
gujaf-428	170	4	variables	variable	NOUN
gujaf-428	170	5	comprise	comprise	VERB
gujaf-428	170	6	three	three	NUM
gujaf-428	170	7	dimensions	dimension	NOUN
gujaf-428	170	8	of	of	ADP
gujaf-428	170	9	sustainability	sustainability	NOUN
gujaf-428	170	10	reporting	report	VERB
gujaf-428	170	11	environmental	environmental	ADJ
gujaf-428	170	12	,	,	PUNCT
gujaf-428	170	13	social	social	ADJ
gujaf-428	170	14	,	,	PUNCT
gujaf-428	170	15	and	and	CCONJ
gujaf-428	170	16	governance	governance	NOUN
gujaf-428	170	17	disclosures	disclosure	NOUN
gujaf-428	170	18	scored	score	VERB
gujaf-428	170	19	using	use	VERB
gujaf-428	170	20	content	content	NOUN
gujaf-428	170	21	analysis	analysis	NOUN
gujaf-428	170	22	aligned	align	VERB
gujaf-428	170	23	with	with	ADP
gujaf-428	170	24	the	the	DET
gujaf-428	170	25	global	global	ADJ
gujaf-428	170	26	reporting	reporting	NOUN
gujaf-428	170	27	initiative	initiative	NOUN
gujaf-428	170	28	(	(	PUNCT
gujaf-428	170	29	gri	gri	NOUN
gujaf-428	170	30	)	)	PUNCT
gujaf-428	170	31	framework	framework	NOUN
gujaf-428	170	32	(	(	PUNCT
gujaf-428	170	33	clarkson	clarkson	PROPN
gujaf-428	170	34	et	et	PROPN
gujaf-428	170	35	al	al	PROPN
gujaf-428	170	36	.	.	PROPN
gujaf-428	170	37	,	,	PUNCT
gujaf-428	170	38	2008	2008	NUM
gujaf-428	170	39	;	;	PUNCT
gujaf-428	170	40	michelon	michelon	PROPN
gujaf-428	170	41	et	et	PROPN
gujaf-428	170	42	al	al	PROPN
gujaf-428	170	43	.	.	PROPN
gujaf-428	170	44	,	,	PUNCT
gujaf-428	170	45	2015	2015	NUM
gujaf-428	170	46	)	)	PUNCT
gujaf-428	170	47	.	.	PUNCT
gujaf-428	171	1	the	the	DET
gujaf-428	171	2	moderating	moderate	VERB
gujaf-428	171	3	variable	variable	NOUN
gujaf-428	171	4	,	,	PUNCT
gujaf-428	171	5	firm	firm	ADJ
gujaf-428	171	6	environmental	environmental	ADJ
gujaf-428	171	7	sensitivity	sensitivity	NOUN
gujaf-428	171	8	,	,	PUNCT
gujaf-428	171	9	is	be	AUX
gujaf-428	171	10	a	a	DET
gujaf-428	171	11	dummy	dummy	NOUN
gujaf-428	171	12	derived	derive	VERB
gujaf-428	171	13	from	from	ADP
gujaf-428	171	14	pollution	pollution	NOUN
gujaf-428	171	15	intensity	intensity	NOUN
gujaf-428	171	16	classifications	classification	NOUN
gujaf-428	171	17	(	(	PUNCT
gujaf-428	171	18	cormier	cormier	NOUN
gujaf-428	171	19	&	&	CCONJ
gujaf-428	171	20	magnan	magnan	PROPN
gujaf-428	171	21	,	,	PUNCT
gujaf-428	171	22	2007	2007	NUM
gujaf-428	171	23	)	)	PUNCT
gujaf-428	171	24	.	.	PUNCT
gujaf-428	172	1	control	control	NOUN
gujaf-428	172	2	variables	variable	NOUN
gujaf-428	172	3	include	include	VERB
gujaf-428	172	4	firm	firm	ADJ
gujaf-428	172	5	size	size	NOUN
gujaf-428	172	6	,	,	PUNCT
gujaf-428	172	7	proxied	proxie	VERB
gujaf-428	172	8	by	by	ADP
gujaf-428	172	9	the	the	DET
gujaf-428	172	10	natural	natural	ADJ
gujaf-428	172	11	logarithm	logarithm	NOUN
gujaf-428	172	12	of	of	ADP
gujaf-428	172	13	total	total	ADJ
gujaf-428	172	14	assets	asset	NOUN
gujaf-428	172	15	,	,	PUNCT
gujaf-428	172	16	and	and	CCONJ
gujaf-428	172	17	financial	financial	ADJ
gujaf-428	172	18	leverage	leverage	NOUN
gujaf-428	172	19	,	,	PUNCT
gujaf-428	172	20	measured	measure	VERB
gujaf-428	172	21	as	as	ADP
gujaf-428	172	22	the	the	DET
gujaf-428	172	23	debt	debt	NOUN
gujaf-428	172	24	-	-	PUNCT
gujaf-428	172	25	to	to	ADP
gujaf-428	172	26	-	-	PUNCT
gujaf-428	172	27	equityratio	equityratio	NOUN
gujaf-428	172	28	.	.	PUNCT
gujaf-428	173	1	table	table	NOUN
gujaf-428	173	2	1	1	NUM
gujaf-428	173	3	summarizes	summarize	NOUN
gujaf-428	173	4	all	all	DET
gujaf-428	173	5	variables	variable	NOUN
gujaf-428	173	6	and	and	CCONJ
gujaf-428	173	7	their	their	PRON
gujaf-428	173	8	sources	source	NOUN
gujaf-428	173	9	.	.	PUNCT
gujaf-428	174	1	apriori	apriori	ADV
gujaf-428	174	2	,	,	PUNCT
gujaf-428	174	3	environmentaldisclosuresareexpected	environmentaldisclosuresareexpecte	VERB
gujaf-428	174	4	tohaveanegativeormixedeffectduetothe	tohaveanegativeormixedeffectduetothe	DET
gujaf-428	174	5	cost	cost	NOUN
gujaf-428	174	6	of	of	ADP
gujaf-428	174	7	environmental	environmental	ADJ
gujaf-428	174	8	compliance	compliance	NOUN
gujaf-428	174	9	(	(	PUNCT
gujaf-428	174	10	hassan	hassan	PROPN
gujaf-428	174	11	&	&	CCONJ
gujaf-428	174	12	latif	latif	PROPN
gujaf-428	174	13	,	,	PUNCT
gujaf-428	174	14	2023	2023	NUM
gujaf-428	174	15	)	)	PUNCT
gujaf-428	174	16	,	,	PUNCT
gujaf-428	174	17	while	while	SCONJ
gujaf-428	174	18	social	social	ADJ
gujaf-428	174	19	and	and	CCONJ
gujaf-428	174	20	governance	governance	NOUN
gujaf-428	174	21	disclosures	disclosure	NOUN
gujaf-428	174	22	are	be	AUX
gujaf-428	174	23	likely	likely	ADJ
gujaf-428	174	24	to	to	PART
gujaf-428	174	25	exert	exert	VERB
gujaf-428	174	26	positive	positive	ADJ
gujaf-428	174	27	effects	effect	NOUN
gujaf-428	174	28	due	due	ADJ
gujaf-428	174	29	to	to	ADP
gujaf-428	174	30	reputational	reputational	ADJ
gujaf-428	174	31	and	and	CCONJ
gujaf-428	174	32	operational	operational	ADJ
gujaf-428	174	33	efficiencies	efficiency	NOUN
gujaf-428	174	34	(	(	PUNCT
gujaf-428	174	35	adegbite	adegbite	INTJ
gujaf-428	174	36	et	et	PROPN
gujaf-428	174	37	al	al	PROPN
gujaf-428	174	38	.	.	PROPN
gujaf-428	174	39	,	,	PUNCT
gujaf-428	174	40	2020	2020	NUM
gujaf-428	174	41	;	;	PUNCT
gujaf-428	174	42	omoteso	omoteso	PROPN
gujaf-428	174	43	&	&	CCONJ
gujaf-428	174	44	yusuf	yusuf	PROPN
gujaf-428	174	45	,	,	PUNCT
gujaf-428	174	46	2021	2021	NUM
gujaf-428	174	47	)	)	PUNCT
gujaf-428	174	48	.	.	PUNCT
gujaf-428	175	1	firm	firm	ADJ
gujaf-428	175	2	size	size	NOUN
gujaf-428	175	3	and	and	CCONJ
gujaf-428	175	4	leverage	leverage	NOUN
gujaf-428	175	5	are	be	AUX
gujaf-428	175	6	expected	expect	VERB
gujaf-428	175	7	to	to	PART
gujaf-428	175	8	negatively	negatively	ADV
gujaf-428	175	9	affect	affect	VERB
gujaf-428	175	10	roa	roa	PROPN
gujaf-428	175	11	due	due	ADP
gujaf-428	175	12	to	to	ADP
gujaf-428	175	13	diseconomies	diseconomie	NOUN
gujaf-428	175	14	of	of	ADP
gujaf-428	175	15	scale	scale	NOUN
gujaf-428	175	16	and	and	CCONJ
gujaf-428	175	17	debt	debt	NOUN
gujaf-428	175	18	servicing	servicing	NOUN
gujaf-428	175	19	burdens	burden	NOUN
gujaf-428	175	20	,	,	PUNCT
gujaf-428	175	21	respectively	respectively	ADV
gujaf-428	175	22	(	(	PUNCT
gujaf-428	175	23	dibia	dibia	PROPN
gujaf-428	175	24	&	&	CCONJ
gujaf-428	175	25	onwuchekwa	onwuchekwa	PROPN
gujaf-428	175	26	,	,	PUNCT
gujaf-428	175	27	2020	2020	NUM
gujaf-428	175	28	)	)	PUNCT
gujaf-428	175	29	.	.	PUNCT
gujaf-428	176	1	the	the	DET
gujaf-428	176	2	study	study	NOUN
gujaf-428	176	3	builds	build	VERB
gujaf-428	176	4	on	on	ADP
gujaf-428	176	5	stakeholder	stakeholder	NOUN
gujaf-428	176	6	and	and	CCONJ
gujaf-428	176	7	legitimacy	legitimacy	NOUN
gujaf-428	176	8	theories	theory	NOUN
gujaf-428	176	9	,	,	PUNCT
gujaf-428	176	10	which	which	PRON
gujaf-428	176	11	posit	posit	VERB
gujaf-428	176	12	that	that	SCONJ
gujaf-428	176	13	firms	firm	NOUN
gujaf-428	176	14	disclose	disclose	VERB
gujaf-428	176	15	sustainability	sustainability	NOUN
gujaf-428	176	16	information	information	NOUN
gujaf-428	176	17	to	to	PART
gujaf-428	176	18	secure	secure	VERB
gujaf-428	176	19	legitimacy	legitimacy	NOUN
gujaf-428	176	20	andstakeholder	andstakeholder	NOUN
gujaf-428	176	21	approval	approval	NOUN
gujaf-428	176	22	(	(	PUNCT
gujaf-428	176	23	freeman	freeman	NOUN
gujaf-428	176	24	,	,	PUNCT
gujaf-428	176	25	1984	1984	NUM
gujaf-428	176	26	;	;	PUNCT
gujaf-428	176	27	deegan	deegan	PROPN
gujaf-428	176	28	,	,	PUNCT
gujaf-428	176	29	2002	2002	NUM
gujaf-428	176	30	)	)	PUNCT
gujaf-428	176	31	.	.	PUNCT
gujaf-428	177	1	these	these	DET
gujaf-428	177	2	theoretical	theoretical	ADJ
gujaf-428	177	3	constructs	construct	NOUN
gujaf-428	177	4	are	be	AUX
gujaf-428	177	5	formalized	formalize	VERB
gujaf-428	177	6	into	into	ADP
gujaf-428	177	7	testable	testable	ADJ
gujaf-428	177	8	econometric	econometric	ADJ
gujaf-428	177	9	models	model	NOUN
gujaf-428	177	10	.	.	PUNCT
gujaf-428	178	1	let	let	VERB
gujaf-428	178	2	𝐹𝑃𝑖,𝑡denote	𝐹𝑃𝑖,𝑡denote	NUM
gujaf-428	178	3	the	the	DET
gujaf-428	178	4	financial	financial	ADJ
gujaf-428	178	5	performance	performance	NOUN
gujaf-428	178	6	of	of	ADP
gujaf-428	178	7	firm𝑖attime𝑡,measuredbyroa.thesustainabilityreportingdimensionsaredenoted	firm𝑖attime𝑡,measuredbyroa.thesustainabilityreportingdimensionsaredenote	VERB
gujaf-428	178	8	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	178	9	,	,	PUNCT
gujaf-428	178	10	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	ADJ
gujaf-428	178	11	,	,	PUNCT
gujaf-428	178	12	and	and	CCONJ
gujaf-428	178	13	𝐺𝑂𝑉𝑖,𝑡.	𝐺𝑂𝑉𝑖,𝑡.	VERB
gujaf-428	178	14	the	the	DET
gujaf-428	178	15	moderating	moderate	VERB
gujaf-428	178	16	variable	variable	ADJ
gujaf-428	178	17	𝐹𝐸𝑆𝑖,𝑡interacts	𝐹𝐸𝑆𝑖,𝑡interact	NOUN
gujaf-428	178	18	with	with	SCONJ
gujaf-428	178	19	each	each	DET
gujaf-428	178	20	sustainability	sustainability	NOUN
gujaf-428	178	21	component	component	NOUN
gujaf-428	178	22	to	to	PART
gujaf-428	178	23	assess	assess	VERB
gujaf-428	178	24	contingent	contingent	ADJ
gujaf-428	178	25	effects	effect	NOUN
gujaf-428	178	26	.	.	PUNCT
gujaf-428	179	1	control	control	NOUN
gujaf-428	179	2	variables	variable	NOUN
gujaf-428	179	3	include	include	VERB
gujaf-428	179	4	firm	firm	ADJ
gujaf-428	179	5	size	size	NOUN
gujaf-428	179	6	𝐹𝑆𝑍𝑖,𝑡and	𝐹𝑆𝑍𝑖,𝑡and	NUM
gujaf-428	179	7	leverage	leverage	NOUN
gujaf-428	179	8	𝐿𝐸𝑉𝑖,𝑡.	𝐿𝐸𝑉𝑖,𝑡.	NOUN
gujaf-428	179	9	thebaselinepanelregressionmodelwithoutmoderationisspecifiedas	thebaselinepanelregressionmodelwithoutmoderationisspecifieda	VERB
gujaf-428	179	10	:	:	PUNCT
gujaf-428	179	11	𝐹𝑃𝑖,𝑡=𝛽0+𝛽1𝐸𝑁𝑉𝑖,𝑡+𝛽2𝑆𝑂𝐶𝑖,𝑡+𝛽3𝐺𝑂𝑉𝑖,𝑡+𝛽4𝐹𝐸𝑆𝑖,𝑡+𝛽5𝐹𝑆𝑍𝑖,𝑡+𝛽6𝐿𝐸𝑉𝑖,𝑡	𝐹𝑃𝑖,𝑡=𝛽0+𝛽1𝐸𝑁𝑉𝑖,𝑡+𝛽2𝑆𝑂𝐶𝑖,𝑡+𝛽3𝐺𝑂𝑉𝑖,𝑡+𝛽4𝐹𝐸𝑆𝑖,𝑡+𝛽5𝐹𝑆𝑍𝑖,𝑡+𝛽6𝐿𝐸𝑉𝑖,𝑡	VERB
gujaf-428	179	12	+	+	NOUN
gujaf-428	179	13	𝜖𝑖,𝑡	𝜖𝑖,𝑡	ADJ
gujaf-428	179	14	(	(	PUNCT
gujaf-428	179	15	1	1	NUM
gujaf-428	179	16	)	)	PUNCT
gujaf-428	179	17	totestformoderation	totestformoderation	NOUN
gujaf-428	179	18	,	,	PUNCT
gujaf-428	179	19	theinteraction	theinteraction	NOUN
gujaf-428	179	20	modelisformulated	modelisformulate	VERB
gujaf-428	179	21	as	as	ADP
gujaf-428	179	22	:	:	PUNCT
gujaf-428	179	23	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	179	24	,	,	PUNCT
gujaf-428	179	25	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	179	26	369	369	NUM
gujaf-428	179	27	𝐹𝑃𝑖,𝑡=𝛽0+𝛽1𝐸𝑁𝑉𝑖,𝑡+𝛽2𝑆𝑂𝐶𝑖,𝑡+𝛽3𝐺𝑂𝑉𝑖,𝑡+𝛽4𝐹𝐸𝑆𝑖,𝑡	𝐹𝑃𝑖,𝑡=𝛽0+𝛽1𝐸𝑁𝑉𝑖,𝑡+𝛽2𝑆𝑂𝐶𝑖,𝑡+𝛽3𝐺𝑂𝑉𝑖,𝑡+𝛽4𝐹𝐸𝑆𝑖,𝑡	ADJ
gujaf-428	179	28	+	+	NOUN
gujaf-428	179	29	𝛽5(𝐸𝑁𝑉𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡)+𝛽6(𝑆𝑂𝐶𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡)+𝛽7(𝐺𝑂𝑉𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡	𝛽5(𝐸𝑁𝑉𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡)+𝛽6(𝑆𝑂𝐶𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡)+𝛽7(𝐺𝑂𝑉𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡	ADJ
gujaf-428	179	30	)	)	PUNCT
gujaf-428	180	1	+	+	ADJ
gujaf-428	180	2	𝛽8𝐹𝑆𝑍𝑖,𝑡+𝛽9𝐿𝐸𝑉𝑖,𝑡+𝜖𝑖,𝑡	𝛽8𝐹𝑆𝑍𝑖,𝑡+𝛽9𝐿𝐸𝑉𝑖,𝑡+𝜖𝑖,𝑡	ADJ
gujaf-428	180	3	(	(	PUNCT
gujaf-428	180	4	2	2	NUM
gujaf-428	180	5	)	)	PUNCT
gujaf-428	180	6	where:𝛽0istheintercept,𝛽1to	where:𝛽0istheintercept,𝛽1to	PROPN
gujaf-428	180	7	𝛽9arecoefficients,𝜖𝑖,𝑡istheidiosyncraticerror	𝛽9arecoefficients,𝜖𝑖,𝑡istheidiosyncraticerror	NUM
gujaf-428	180	8	term	term	NOUN
gujaf-428	180	9	.	.	PUNCT
gujaf-428	181	1	the	the	DET
gujaf-428	181	2	generalized	generalized	ADJ
gujaf-428	181	3	least	least	ADJ
gujaf-428	181	4	squares	square	NOUN
gujaf-428	181	5	(	(	PUNCT
gujaf-428	181	6	gls	gls	NOUN
gujaf-428	181	7	)	)	PUNCT
gujaf-428	181	8	random	random	ADJ
gujaf-428	181	9	effects	effect	NOUN
gujaf-428	181	10	estimator	estimator	NOUN
gujaf-428	181	11	was	be	AUX
gujaf-428	181	12	adopted	adopt	VERB
gujaf-428	181	13	,	,	PUNCT
gujaf-428	181	14	which	which	PRON
gujaf-428	181	15	reported	report	VERB
gujaf-428	181	16	a	a	DET
gujaf-428	181	17	non	non	ADJ
gujaf-428	181	18	-	-	ADJ
gujaf-428	181	19	significant	significant	ADJ
gujaf-428	181	20	difference	difference	NOUN
gujaf-428	181	21	between	between	ADP
gujaf-428	181	22	fixed	fix	VERB
gujaf-428	181	23	and	and	CCONJ
gujaf-428	181	24	random	random	ADJ
gujaf-428	181	25	effects	effect	NOUN
gujaf-428	181	26	models	model	NOUN
gujaf-428	181	27	.	.	PUNCT
gujaf-428	182	1	the	the	DET
gujaf-428	182	2	gls	gl	VERB
gujaf-428	182	3	random	random	ADJ
gujaf-428	182	4	effects	effect	NOUN
gujaf-428	182	5	approach	approach	NOUN
gujaf-428	182	6	is	be	AUX
gujaf-428	182	7	appropriate	appropriate	ADJ
gujaf-428	182	8	when	when	SCONJ
gujaf-428	182	9	unobserved	unobserved	ADJ
gujaf-428	182	10	firm	firm	ADJ
gujaf-428	182	11	-	-	PUNCT
gujaf-428	182	12	specific	specific	ADJ
gujaf-428	182	13	effects	effect	NOUN
gujaf-428	182	14	are	be	AUX
gujaf-428	182	15	assumed	assume	VERB
gujaf-428	182	16	to	to	PART
gujaf-428	182	17	be	be	AUX
gujaf-428	182	18	uncorrelated	uncorrelate	VERB
gujaf-428	182	19	with	with	ADP
gujaf-428	182	20	the	the	DET
gujaf-428	182	21	explanatory	explanatory	ADJ
gujaf-428	182	22	variables	variable	NOUN
gujaf-428	182	23	,	,	PUNCT
gujaf-428	182	24	thereby	thereby	ADV
gujaf-428	182	25	improving	improve	VERB
gujaf-428	182	26	efficiency	efficiency	NOUN
gujaf-428	182	27	over	over	ADP
gujaf-428	182	28	fixed	fix	VERB
gujaf-428	182	29	effects	effect	NOUN
gujaf-428	182	30	under	under	ADP
gujaf-428	182	31	these	these	DET
gujaf-428	182	32	conditions	condition	NOUN
gujaf-428	182	33	(	(	PUNCT
gujaf-428	182	34	wooldridge	wooldridge	PROPN
gujaf-428	182	35	,	,	PUNCT
gujaf-428	182	36	2010	2010	NUM
gujaf-428	182	37	)	)	PUNCT
gujaf-428	182	38	.	.	PUNCT
gujaf-428	183	1	in	in	ADP
gujaf-428	183	2	matrix	matrix	NOUN
gujaf-428	183	3	notation	notation	NOUN
gujaf-428	183	4	,	,	PUNCT
gujaf-428	183	5	the	the	DET
gujaf-428	183	6	gls	gls	NOUN
gujaf-428	183	7	model	model	NOUN
gujaf-428	183	8	is	be	AUX
gujaf-428	183	9	:	:	PUNCT
gujaf-428	183	10	y	y	PROPN
gujaf-428	183	11	=	=	SYM
gujaf-428	183	12	x𝛽+𝜖	x𝛽+𝜖	PROPN
gujaf-428	183	13	,	,	PUNCT
gujaf-428	183	14	𝜖~𝑁(0,𝜎2i+𝜎2i	𝜖~𝑁(0,𝜎2i+𝜎2i	NOUN
gujaf-428	183	15	)	)	PUNCT
gujaf-428	183	16	(	(	PUNCT
gujaf-428	183	17	3	3	X
gujaf-428	183	18	)	)	PUNCT
gujaf-428	183	19	𝜇𝑁	𝜇𝑁	NOUN
gujaf-428	183	20	𝜖𝑇	𝜖𝑇	NOUN
gujaf-428	184	1	where	where	SCONJ
gujaf-428	184	2	:	:	PUNCT
gujaf-428	184	3	yisthe𝑁𝑇×1vectorofoutcomes	yisthe𝑁𝑇×1vectorofoutcomes	PROPN
gujaf-428	184	4	,	,	PUNCT
gujaf-428	184	5	xisthe𝑁𝑇×𝑘matrixofexplanatory	xisthe𝑁𝑇×𝑘matrixofexplanatory	ADJ
gujaf-428	184	6	variables	variable	NOUN
gujaf-428	184	7	,	,	PUNCT
gujaf-428	184	8	𝛽isa𝑘×1vector	𝛽isa𝑘×1vector	NOUN
gujaf-428	184	9	ofparameters,𝜖consists	ofparameters,𝜖consist	NOUN
gujaf-428	184	10	ofindividual	ofindividual	ADJ
gujaf-428	184	11	andidiosyncraticerrors	andidiosyncraticerror	NOUN
gujaf-428	184	12	.	.	PUNCT
gujaf-428	185	1	robustness	robustness	NOUN
gujaf-428	185	2	was	be	AUX
gujaf-428	185	3	assessed	assess	VERB
gujaf-428	185	4	through	through	ADP
gujaf-428	185	5	multicollinearity	multicollinearity	NOUN
gujaf-428	185	6	diagnostics	diagnostic	NOUN
gujaf-428	185	7	using	use	VERB
gujaf-428	185	8	variance	variance	NOUN
gujaf-428	185	9	inflation	inflation	NOUN
gujaf-428	185	10	factors(vif),whichwereacceptableformostvariablesexceptforsustainabilitydimensions	factors(vif),whichwereacceptableformostvariablesexceptforsustainabilitydimension	NOUN
gujaf-428	185	11	-addressed	-addresse	VERB
gujaf-428	185	12	through	through	ADP
gujaf-428	185	13	separate	separate	ADJ
gujaf-428	185	14	model	model	NOUN
gujaf-428	185	15	specifications	specification	NOUN
gujaf-428	185	16	.	.	PUNCT
gujaf-428	186	1	normality	normality	NOUN
gujaf-428	186	2	of	of	ADP
gujaf-428	186	3	residuals	residual	NOUN
gujaf-428	186	4	was	be	AUX
gujaf-428	186	5	evaluated	evaluate	VERB
gujaf-428	186	6	via	via	ADP
gujaf-428	186	7	the	the	DET
gujaf-428	186	8	shapiro	shapiro	PROPN
gujaf-428	186	9	-	-	PUNCT
gujaf-428	186	10	wilk	wilk	NOUN
gujaf-428	186	11	test	test	NOUN
gujaf-428	186	12	,	,	PUNCT
gujaf-428	186	13	and	and	CCONJ
gujaf-428	186	14	the	the	DET
gujaf-428	186	15	interaction	interaction	NOUN
gujaf-428	186	16	model	model	NOUN
gujaf-428	186	17	in	in	ADP
gujaf-428	186	18	equation	equation	NOUN
gujaf-428	186	19	(	(	PUNCT
gujaf-428	186	20	2	2	X
gujaf-428	186	21	)	)	PUNCT
gujaf-428	186	22	was	be	AUX
gujaf-428	186	23	tested	test	VERB
gujaf-428	186	24	to	to	PART
gujaf-428	186	25	detect	detect	VERB
gujaf-428	186	26	any	any	DET
gujaf-428	186	27	moderating	moderate	VERB
gujaf-428	186	28	effects	effect	NOUN
gujaf-428	186	29	.	.	PUNCT
gujaf-428	187	1	additional	additional	ADJ
gujaf-428	187	2	robustness	robustness	NOUN
gujaf-428	187	3	checks	check	NOUN
gujaf-428	187	4	included	include	VERB
gujaf-428	187	5	interaction	interaction	NOUN
gujaf-428	187	6	term	term	NOUN
gujaf-428	187	7	models	model	NOUN
gujaf-428	187	8	and	and	CCONJ
gujaf-428	187	9	marginal	marginal	ADJ
gujaf-428	187	10	effect	effect	NOUN
gujaf-428	187	11	analyses	analyse	VERB
gujaf-428	187	12	to	to	PART
gujaf-428	187	13	assess	assess	VERB
gujaf-428	187	14	the	the	DET
gujaf-428	187	15	stability	stability	NOUN
gujaf-428	187	16	of	of	ADP
gujaf-428	187	17	coefficient	coefficient	NOUN
gujaf-428	187	18	estimates	estimate	NOUN
gujaf-428	187	19	.	.	PUNCT
gujaf-428	188	1	table1	table1	PROPN
gujaf-428	188	2	:	:	PUNCT
gujaf-428	189	1	variables	variable	NOUN
gujaf-428	189	2	and	and	CCONJ
gujaf-428	189	3	measurement	measurement	NOUN
gujaf-428	189	4	variables	variable	NOUN
gujaf-428	189	5	natureof	natureof	ADJ
gujaf-428	189	6	variable	variable	ADJ
gujaf-428	189	7	measurementdefinition	measurementdefinition	NOUN
gujaf-428	189	8	sources	source	NOUN
gujaf-428	189	9	financial	financial	ADJ
gujaf-428	189	10	performance𝐹𝑃𝑖,𝑡	performance𝐹𝑃𝑖,𝑡	PROPN
gujaf-428	189	11	dependent	dependent	ADJ
gujaf-428	189	12	returnonassets	returnonasset	NOUN
gujaf-428	189	13	(	(	PUNCT
gujaf-428	189	14	roa	roa	NOUN
gujaf-428	189	15	)	)	PUNCT
gujaf-428	189	16	khanetal.(2021);ameer	khanetal.(2021);ameer	PROPN
gujaf-428	189	17	&	&	CCONJ
gujaf-428	189	18	othman	othman	PROPN
gujaf-428	189	19	(	(	PUNCT
gujaf-428	189	20	2012	2012	NUM
gujaf-428	189	21	)	)	PUNCT
gujaf-428	189	22	;	;	PUNCT
gujaf-428	189	23	olayiwola	olayiwola	NOUN
gujaf-428	189	24	&	&	CCONJ
gujaf-428	189	25	adedeji	adedeji	NOUN
gujaf-428	189	26	(	(	PUNCT
gujaf-428	189	27	2022	2022	NUM
gujaf-428	189	28	)	)	PUNCT
gujaf-428	189	29	environmental	environmental	ADJ
gujaf-428	189	30	reporting𝐸𝑁𝑉𝑖,𝑡	reporting𝐸𝑁𝑉𝑖,𝑡	PROPN
gujaf-428	189	31	independent	independent	ADJ
gujaf-428	189	32	(	(	PUNCT
gujaf-428	189	33	sr	sr	PROPN
gujaf-428	189	34	dimension	dimension	PROPN
gujaf-428	189	35	)	)	PUNCT
gujaf-428	189	36	content	content	NOUN
gujaf-428	189	37	analysis	analysis	NOUN
gujaf-428	189	38	score	score	NOUN
gujaf-428	189	39	of	of	ADP
gujaf-428	189	40	environmentaldisclosures	environmentaldisclosure	NOUN
gujaf-428	189	41	in	in	ADP
gujaf-428	189	42	annual	annual	ADJ
gujaf-428	189	43	reports	report	NOUN
gujaf-428	189	44	clarkson	clarkson	PROPN
gujaf-428	189	45	et	et	PROPN
gujaf-428	189	46	al	al	PROPN
gujaf-428	189	47	.	.	PROPN
gujaf-428	190	1	(	(	PUNCT
gujaf-428	190	2	2008	2008	NUM
gujaf-428	190	3	)	)	PUNCT
gujaf-428	190	4	;	;	PUNCT
gujaf-428	190	5	uwuigbe	uwuigbe	NOUN
gujaf-428	190	6	&	&	CCONJ
gujaf-428	190	7	uadiale	uadiale	PROPN
gujaf-428	190	8	(	(	PUNCT
gujaf-428	190	9	2011);hassan&latif	2011);hassan&latif	NUM
gujaf-428	190	10	(	(	PUNCT
gujaf-428	190	11	2023	2023	NUM
gujaf-428	190	12	)	)	PUNCT
gujaf-428	190	13	socialreporting	socialreporte	VERB
gujaf-428	190	14	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	ADJ
gujaf-428	190	15	independent	independent	ADJ
gujaf-428	190	16	(	(	PUNCT
gujaf-428	190	17	sr	sr	PROPN
gujaf-428	190	18	dimension	dimension	PROPN
gujaf-428	190	19	)	)	PUNCT
gujaf-428	190	20	contentanalysisscoreof	contentanalysisscoreof	X
gujaf-428	190	21	social	social	ADJ
gujaf-428	190	22	disclosures	disclosure	NOUN
gujaf-428	190	23	in	in	ADP
gujaf-428	190	24	annual	annual	ADJ
gujaf-428	190	25	reports	report	NOUN
gujaf-428	190	26	michelonetal.(2015	michelonetal.(2015	NOUN
gujaf-428	190	27	)	)	PUNCT
gujaf-428	190	28	;	;	PUNCT
gujaf-428	190	29	olayinka	olayinka	PROPN
gujaf-428	190	30	&	&	CCONJ
gujaf-428	190	31	oluwamayowa(2014	oluwamayowa(2014	PROPN
gujaf-428	190	32	)	)	PUNCT
gujaf-428	190	33	;	;	PUNCT
gujaf-428	190	34	adegbite	adegbite	ADP
gujaf-428	190	35	et	et	PROPN
gujaf-428	190	36	al	al	PROPN
gujaf-428	190	37	.	.	PROPN
gujaf-428	191	1	(	(	PUNCT
gujaf-428	191	2	2020	2020	NUM
gujaf-428	191	3	)	)	PUNCT
gujaf-428	191	4	governance	governance	NOUN
gujaf-428	191	5	reporting𝐺𝑂𝑉𝑖,𝑡	reporting𝐺𝑂𝑉𝑖,𝑡	VERB
gujaf-428	191	6	independent	independent	ADJ
gujaf-428	191	7	(	(	PUNCT
gujaf-428	191	8	sr	sr	PROPN
gujaf-428	191	9	dimension	dimension	NOUN
gujaf-428	191	10	)	)	PUNCT
gujaf-428	191	11	content	content	NOUN
gujaf-428	191	12	analysis	analysis	NOUN
gujaf-428	191	13	score	score	NOUN
gujaf-428	191	14	of	of	ADP
gujaf-428	191	15	governancedisclosuresin	governancedisclosuresin	NOUN
gujaf-428	191	16	annual	annual	ADJ
gujaf-428	191	17	reports	report	NOUN
gujaf-428	191	18	khan	khan	PROPN
gujaf-428	191	19	et	et	PROPN
gujaf-428	191	20	al	al	PROPN
gujaf-428	191	21	.	.	PROPN
gujaf-428	192	1	(	(	PUNCT
gujaf-428	192	2	2021	2021	NUM
gujaf-428	192	3	)	)	PUNCT
gujaf-428	192	4	;	;	PUNCT
gujaf-428	192	5	adegbite	adegbite	PROPN
gujaf-428	192	6	&	&	CCONJ
gujaf-428	192	7	nakajima	nakajima	PROPN
gujaf-428	192	8	(	(	PUNCT
gujaf-428	192	9	2011);omoteso&yusuf	2011);omoteso&yusuf	PROPN
gujaf-428	192	10	(	(	PUNCT
gujaf-428	192	11	2021	2021	NUM
gujaf-428	192	12	)	)	PUNCT
gujaf-428	192	13	firm	firm	ADJ
gujaf-428	192	14	environmental	environmental	ADJ
gujaf-428	192	15	sensitivity𝐹𝐸𝑆𝑖,𝑡	sensitivity𝐹𝐸𝑆𝑖,𝑡	PROPN
gujaf-428	192	16	moderating	moderate	VERB
gujaf-428	192	17	variable	variable	ADJ
gujaf-428	192	18	dummy	dummy	NOUN
gujaf-428	192	19	(	(	PUNCT
gujaf-428	192	20	1	1	NUM
gujaf-428	192	21	=	=	SYM
gujaf-428	192	22	high	high	ADJ
gujaf-428	192	23	sensitivityfirm;0	sensitivityfirm;0	NOUN
gujaf-428	192	24	=	=	NOUN
gujaf-428	192	25	low	low	ADJ
gujaf-428	192	26	)	)	PUNCT
gujaf-428	192	27	;	;	PUNCT
gujaf-428	192	28	derived	derive	VERB
gujaf-428	192	29	from	from	ADP
gujaf-428	192	30	pollution	pollution	NOUN
gujaf-428	192	31	indexscore(pis	indexscore(pis	NOUN
gujaf-428	192	32	)	)	PUNCT
gujaf-428	192	33	cormier&magnan	cormier&magnan	NOUN
gujaf-428	192	34	(	(	PUNCT
gujaf-428	192	35	2007	2007	NUM
gujaf-428	192	36	)	)	PUNCT
gujaf-428	192	37	;	;	PUNCT
gujaf-428	192	38	dibia	dibia	PROPN
gujaf-428	192	39	&	&	CCONJ
gujaf-428	192	40	onwuchekwa(2020	onwuchekwa(2020	NOUN
gujaf-428	192	41	)	)	PUNCT
gujaf-428	192	42	firmsize𝐹𝑆𝑍𝑖,𝑡	firmsize𝐹𝑆𝑍𝑖,𝑡	ADJ
gujaf-428	192	43	control	control	NOUN
gujaf-428	192	44	variable	variable	ADJ
gujaf-428	192	45	naturallogoftotal	naturallogoftotal	ADJ
gujaf-428	192	46	assets	asset	NOUN
gujaf-428	192	47	uwuigbeetal	uwuigbeetal	ADJ
gujaf-428	192	48	.	.	PUNCT
gujaf-428	193	1	(	(	PUNCT
gujaf-428	193	2	2011	2011	NUM
gujaf-428	193	3	)	)	PUNCT
gujaf-428	193	4	;	;	PUNCT
gujaf-428	193	5	dibia&onwuchekwa	dibia&onwuchekwa	PROPN
gujaf-428	193	6	(	(	PUNCT
gujaf-428	193	7	2020	2020	NUM
gujaf-428	193	8	)	)	PUNCT
gujaf-428	193	9	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	193	10	,	,	PUNCT
gujaf-428	193	11	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	193	12	370	370	NUM
gujaf-428	193	13	variables	variable	NOUN
gujaf-428	193	14	natureof	natureof	ADJ
gujaf-428	193	15	variable	variable	ADJ
gujaf-428	193	16	measurementdefinition	measurementdefinition	NOUN
gujaf-428	193	17	sources	source	NOUN
gujaf-428	193	18	leverage𝐿𝐸𝑉𝑖,𝑡	leverage𝐿𝐸𝑉𝑖,𝑡	NOUN
gujaf-428	193	19	control	control	NOUN
gujaf-428	193	20	variable	variable	ADJ
gujaf-428	193	21	totaldebt	totaldebt	PROPN
gujaf-428	193	22	/	/	SYM
gujaf-428	193	23	totalequity	totalequity	NOUN
gujaf-428	193	24	(	(	PUNCT
gujaf-428	193	25	debt	debt	NOUN
gujaf-428	193	26	-	-	PUNCT
gujaf-428	193	27	to	to	ADP
gujaf-428	193	28	-	-	PUNCT
gujaf-428	193	29	equity	equity	NOUN
gujaf-428	193	30	ratio	ratio	NOUN
gujaf-428	193	31	)	)	PUNCT
gujaf-428	193	32	olayiwola&adedeji	olayiwola&adedeji	NOUN
gujaf-428	193	33	(	(	PUNCT
gujaf-428	193	34	2022	2022	NUM
gujaf-428	193	35	)	)	PUNCT
gujaf-428	193	36	;	;	PUNCT
gujaf-428	193	37	cormier	cormier	NOUN
gujaf-428	193	38	&	&	CCONJ
gujaf-428	193	39	magnan(2007	magnan(2007	ADJ
gujaf-428	193	40	)	)	PUNCT
gujaf-428	193	41	sources	source	NOUN
gujaf-428	193	42	:	:	PUNCT
gujaf-428	193	43	author	author	NOUN
gujaf-428	193	44	(	(	PUNCT
gujaf-428	193	45	2024	2024	NUM
gujaf-428	193	46	)	)	PUNCT
gujaf-428	193	47	4.0	4.0	NUM
gujaf-428	193	48	resultsandimplications	resultsandimplication	NOUN
gujaf-428	193	49	results	result	VERB
gujaf-428	193	50	’	'	PUNCT
gujaf-428	193	51	discussion	discussion	NOUN
gujaf-428	193	52	the	the	DET
gujaf-428	193	53	study	study	NOUN
gujaf-428	193	54	analyzed	analyze	VERB
gujaf-428	193	55	the	the	DET
gujaf-428	193	56	relationship	relationship	NOUN
gujaf-428	193	57	between	between	ADP
gujaf-428	193	58	sustainability	sustainability	NOUN
gujaf-428	193	59	reporting	reporting	NOUN
gujaf-428	193	60	and	and	CCONJ
gujaf-428	193	61	financial	financial	ADJ
gujaf-428	193	62	performance	performance	NOUN
gujaf-428	193	63	,	,	PUNCT
gujaf-428	193	64	focusing	focus	VERB
gujaf-428	193	65	on	on	ADP
gujaf-428	193	66	the	the	DET
gujaf-428	193	67	moderating	moderate	VERB
gujaf-428	193	68	role	role	NOUN
gujaf-428	193	69	of	of	ADP
gujaf-428	193	70	environmental	environmental	ADJ
gujaf-428	193	71	sensitivity	sensitivity	NOUN
gujaf-428	193	72	among	among	ADP
gujaf-428	193	73	listed	list	VERB
gujaf-428	193	74	oil	oil	NOUN
gujaf-428	193	75	and	and	CCONJ
gujaf-428	193	76	gas	gas	NOUN
gujaf-428	193	77	firms	firm	NOUN
gujaf-428	193	78	in	in	ADP
gujaf-428	193	79	nigeria	nigeria	PROPN
gujaf-428	193	80	over	over	ADP
gujaf-428	193	81	the	the	DET
gujaf-428	193	82	period	period	NOUN
gujaf-428	193	83	2019–2023	2019–2023	NUM
gujaf-428	193	84	.	.	PUNCT
gujaf-428	194	1	as	as	SCONJ
gujaf-428	194	2	shown	show	VERB
gujaf-428	194	3	in	in	ADP
gujaf-428	194	4	table	table	NOUN
gujaf-428	194	5	1	1	NUM
gujaf-428	194	6	,	,	PUNCT
gujaf-428	194	7	the	the	DET
gujaf-428	194	8	dependent	dependent	ADJ
gujaf-428	194	9	variable	variable	NOUN
gujaf-428	194	10	,	,	PUNCT
gujaf-428	194	11	financial	financial	ADJ
gujaf-428	194	12	performance	performance	NOUN
gujaf-428	194	13	(	(	PUNCT
gujaf-428	194	14	𝐹𝑃𝑖,𝑡	𝐹𝑃𝑖,𝑡	NUM
gujaf-428	194	15	)	)	PUNCT
gujaf-428	194	16	,	,	PUNCT
gujaf-428	194	17	is	be	AUX
gujaf-428	194	18	proxied	proxie	VERB
gujaf-428	194	19	by	by	ADP
gujaf-428	194	20	return	return	NOUN
gujaf-428	194	21	on	on	ADP
gujaf-428	194	22	assets	asset	NOUN
gujaf-428	194	23	(	(	PUNCT
gujaf-428	194	24	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	NOUN
gujaf-428	194	25	)	)	PUNCT
gujaf-428	194	26	,	,	PUNCT
gujaf-428	194	27	while	while	SCONJ
gujaf-428	194	28	the	the	DET
gujaf-428	194	29	independent	independent	ADJ
gujaf-428	194	30	variables	variable	NOUN
gujaf-428	194	31	include	include	VERB
gujaf-428	194	32	the	the	DET
gujaf-428	194	33	three	three	NUM
gujaf-428	194	34	dimensions	dimension	NOUN
gujaf-428	194	35	of	of	ADP
gujaf-428	194	36	sustainabilityreporting	sustainabilityreporte	VERB
gujaf-428	194	37	:	:	PUNCT
gujaf-428	194	38	environmental	environmental	ADJ
gujaf-428	194	39	disclosure	disclosure	NOUN
gujaf-428	194	40	(	(	PUNCT
gujaf-428	194	41	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	194	42	)	)	PUNCT
gujaf-428	194	43	,	,	PUNCT
gujaf-428	194	44	social	social	ADJ
gujaf-428	194	45	disclosure	disclosure	NOUN
gujaf-428	194	46	(	(	PUNCT
gujaf-428	194	47	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	NOUN
gujaf-428	194	48	)	)	PUNCT
gujaf-428	194	49	,	,	PUNCT
gujaf-428	194	50	and	and	CCONJ
gujaf-428	194	51	governance	governance	NOUN
gujaf-428	194	52	disclosure	disclosure	NOUN
gujaf-428	194	53	(	(	PUNCT
gujaf-428	194	54	𝐺𝑂𝑉𝑖,𝑡	𝐺𝑂𝑉𝑖,𝑡	ADJ
gujaf-428	194	55	)	)	PUNCT
gujaf-428	194	56	.	.	PUNCT
gujaf-428	195	1	firm	firm	ADJ
gujaf-428	195	2	environmental	environmental	ADJ
gujaf-428	195	3	sensitivity	sensitivity	NOUN
gujaf-428	195	4	(	(	PUNCT
gujaf-428	195	5	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	NUM
gujaf-428	195	6	)	)	PUNCT
gujaf-428	195	7	serves	serve	VERB
gujaf-428	195	8	as	as	ADP
gujaf-428	195	9	a	a	DET
gujaf-428	195	10	moderating	moderate	VERB
gujaf-428	195	11	variable	variable	NOUN
gujaf-428	195	12	,	,	PUNCT
gujaf-428	195	13	while	while	SCONJ
gujaf-428	195	14	firm	firm	ADJ
gujaf-428	195	15	size	size	NOUN
gujaf-428	195	16	(	(	PUNCT
gujaf-428	195	17	𝐹𝑆𝑍𝑖,𝑡)and	𝐹𝑆𝑍𝑖,𝑡)and	INTJ
gujaf-428	195	18	leverage	leverage	NOUN
gujaf-428	195	19	(	(	PUNCT
gujaf-428	195	20	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	PROPN
gujaf-428	195	21	)	)	PUNCT
gujaf-428	195	22	are	be	AUX
gujaf-428	195	23	control	control	NOUN
gujaf-428	195	24	variables	variable	NOUN
gujaf-428	195	25	.	.	PUNCT
gujaf-428	196	1	these	these	DET
gujaf-428	196	2	variables	variable	NOUN
gujaf-428	196	3	were	be	AUX
gujaf-428	196	4	selected	select	VERB
gujaf-428	196	5	based	base	VERB
gujaf-428	196	6	onconceptual	onconceptual	ADJ
gujaf-428	196	7	relevance	relevance	NOUN
gujaf-428	196	8	and	and	CCONJ
gujaf-428	196	9	prior	prior	ADJ
gujaf-428	196	10	studies	study	NOUN
gujaf-428	196	11	(	(	PUNCT
gujaf-428	196	12	khan	khan	PROPN
gujaf-428	196	13	et	et	PROPN
gujaf-428	196	14	al	al	PROPN
gujaf-428	196	15	.	.	PROPN
gujaf-428	196	16	,	,	PUNCT
gujaf-428	196	17	2021	2021	NUM
gujaf-428	196	18	;	;	PUNCT
gujaf-428	196	19	olayiwola	olayiwola	PROPN
gujaf-428	196	20	&	&	CCONJ
gujaf-428	196	21	adedeji	adedeji	NOUN
gujaf-428	196	22	,	,	PUNCT
gujaf-428	196	23	2022	2022	NUM
gujaf-428	196	24	;	;	PUNCT
gujaf-428	196	25	clarkson	clarkson	PROPN
gujaf-428	196	26	et	et	PROPN
gujaf-428	196	27	al	al	PROPN
gujaf-428	196	28	.	.	PROPN
gujaf-428	196	29	,	,	PUNCT
gujaf-428	196	30	2008	2008	NUM
gujaf-428	196	31	)	)	PUNCT
gujaf-428	196	32	.	.	PUNCT
gujaf-428	197	1	table	table	NOUN
gujaf-428	197	2	2	2	NUM
gujaf-428	197	3	presents	present	VERB
gujaf-428	197	4	the	the	DET
gujaf-428	197	5	descriptive	descriptive	ADJ
gujaf-428	197	6	statistics	statistic	NOUN
gujaf-428	197	7	.	.	PUNCT
gujaf-428	198	1	the	the	DET
gujaf-428	198	2	mean	mean	ADJ
gujaf-428	198	3	value	value	NOUN
gujaf-428	198	4	of	of	ADP
gujaf-428	198	5	𝐹𝑃𝑖,𝑡(roa	𝐹𝑃𝑖,𝑡(roa	NOUN
gujaf-428	198	6	)	)	PUNCT
gujaf-428	198	7	is	be	AUX
gujaf-428	198	8	0.022	0.022	NUM
gujaf-428	198	9	,	,	PUNCT
gujaf-428	198	10	with	with	ADP
gujaf-428	198	11	a	a	DET
gujaf-428	198	12	standard	standard	ADJ
gujaf-428	198	13	deviation	deviation	NOUN
gujaf-428	198	14	of	of	ADP
gujaf-428	198	15	0.089	0.089	NUM
gujaf-428	198	16	,	,	PUNCT
gujaf-428	198	17	indicating	indicate	VERB
gujaf-428	198	18	a	a	DET
gujaf-428	198	19	moderate	moderate	ADJ
gujaf-428	198	20	level	level	NOUN
gujaf-428	198	21	of	of	ADP
gujaf-428	198	22	profitability	profitability	NOUN
gujaf-428	198	23	among	among	ADP
gujaf-428	198	24	the	the	DET
gujaf-428	198	25	firms	firm	NOUN
gujaf-428	198	26	sampled	sample	VERB
gujaf-428	198	27	.	.	PUNCT
gujaf-428	199	1	the	the	DET
gujaf-428	199	2	mean	mean	ADJ
gujaf-428	199	3	values	value	NOUN
gujaf-428	199	4	of	of	ADP
gujaf-428	199	5	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	199	6	,	,	PUNCT
gujaf-428	199	7	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	ADJ
gujaf-428	199	8	,	,	PUNCT
gujaf-428	199	9	and	and	CCONJ
gujaf-428	199	10	𝐺𝑂𝑉𝑖,𝑡are	𝐺𝑂𝑉𝑖,𝑡are	VERB
gujaf-428	199	11	0.290	0.290	NUM
gujaf-428	199	12	,	,	PUNCT
gujaf-428	199	13	0.284	0.284	NUM
gujaf-428	199	14	,	,	PUNCT
gujaf-428	199	15	and	and	CCONJ
gujaf-428	199	16	0.289	0.289	NUM
gujaf-428	199	17	respectively	respectively	ADV
gujaf-428	199	18	,	,	PUNCT
gujaf-428	199	19	suggesting	suggest	VERB
gujaf-428	199	20	that	that	SCONJ
gujaf-428	199	21	sustainability	sustainability	NOUN
gujaf-428	199	22	reporting	reporting	NOUN
gujaf-428	199	23	practices	practice	NOUN
gujaf-428	199	24	are	be	AUX
gujaf-428	199	25	moderately	moderately	ADV
gujaf-428	199	26	adopted	adopt	VERB
gujaf-428	199	27	across	across	ADP
gujaf-428	199	28	the	the	DET
gujaf-428	199	29	firms	firm	NOUN
gujaf-428	199	30	.	.	PUNCT
gujaf-428	200	1	the	the	DET
gujaf-428	200	2	mean	mean	NOUN
gujaf-428	200	3	of	of	ADP
gujaf-428	200	4	𝐹𝐸𝑆𝑖,𝑡is	𝐹𝐸𝑆𝑖,𝑡is	NOUN
gujaf-428	200	5	0.557	0.557	NUM
gujaf-428	200	6	,	,	PUNCT
gujaf-428	200	7	implying	imply	VERB
gujaf-428	200	8	that	that	SCONJ
gujaf-428	200	9	over	over	ADP
gujaf-428	200	10	half	half	DET
gujaf-428	200	11	the	the	DET
gujaf-428	200	12	sample	sample	NOUN
gujaf-428	200	13	are	be	AUX
gujaf-428	200	14	classified	classify	VERB
gujaf-428	200	15	as	as	ADP
gujaf-428	200	16	environmentallysensitive	environmentallysensitive	NOUN
gujaf-428	200	17	.	.	PUNCT
gujaf-428	201	1	𝐹𝑆𝑍𝑖,𝑡has	𝐹𝑆𝑍𝑖,𝑡has	PUNCT
gujaf-428	201	2	a	a	DET
gujaf-428	201	3	mean	mean	ADJ
gujaf-428	201	4	log	log	NOUN
gujaf-428	201	5	value	value	NOUN
gujaf-428	201	6	of	of	ADP
gujaf-428	201	7	10.886	10.886	NUM
gujaf-428	201	8	,	,	PUNCT
gujaf-428	201	9	while	while	SCONJ
gujaf-428	201	10	𝐿𝐸𝑉𝑖,𝑡has	𝐿𝐸𝑉𝑖,𝑡ha	VERB
gujaf-428	201	11	a	a	DET
gujaf-428	201	12	mean	mean	NOUN
gujaf-428	201	13	of	of	ADP
gujaf-428	201	14	0.258	0.258	NUM
gujaf-428	201	15	,	,	PUNCT
gujaf-428	201	16	showing	show	VERB
gujaf-428	201	17	modest	modest	ADJ
gujaf-428	201	18	firm	firm	ADJ
gujaf-428	201	19	sizes	size	NOUN
gujaf-428	201	20	and	and	CCONJ
gujaf-428	201	21	generally	generally	ADV
gujaf-428	201	22	conservative	conservative	ADJ
gujaf-428	201	23	leverage	leverage	NOUN
gujaf-428	201	24	practices	practice	NOUN
gujaf-428	201	25	.	.	PUNCT
gujaf-428	202	1	table	table	NOUN
gujaf-428	202	2	3	3	NUM
gujaf-428	202	3	combines	combine	VERB
gujaf-428	202	4	the	the	DET
gujaf-428	202	5	shapiro	shapiro	NOUN
gujaf-428	202	6	-	-	PUNCT
gujaf-428	202	7	wilk	wilk	NOUN
gujaf-428	202	8	normalitytest	normalityt	ADJ
gujaf-428	202	9	and	and	CCONJ
gujaf-428	202	10	vif	vif	NOUN
gujaf-428	202	11	multicollinearity	multicollinearity	NOUN
gujaf-428	202	12	diagnostics	diagnostic	NOUN
gujaf-428	202	13	.	.	PUNCT
gujaf-428	203	1	the	the	DET
gujaf-428	203	2	p	p	PROPN
gujaf-428	203	3	-	-	PUNCT
gujaf-428	203	4	valuesforallvariablesintheshapiro	valuesforallvariablesintheshapiro	NOUN
gujaf-428	203	5	-	-	PUNCT
gujaf-428	203	6	wilktestare0.000(exceptfor𝐹𝑆𝑍𝑖,𝑡at0.038and	wilktestare0.000(exceptfor𝐹𝑆𝑍𝑖,𝑡at0.038and	NOUN
gujaf-428	203	7	𝐹𝐸𝑆𝑖,𝑡at	𝐹𝐸𝑆𝑖,𝑡at	NOUN
gujaf-428	203	8	1.000	1.000	NUM
gujaf-428	203	9	)	)	PUNCT
gujaf-428	203	10	,	,	PUNCT
gujaf-428	203	11	indicating	indicate	VERB
gujaf-428	203	12	non	non	ADJ
gujaf-428	203	13	-	-	NOUN
gujaf-428	203	14	normality	normality	NOUN
gujaf-428	203	15	.	.	PUNCT
gujaf-428	204	1	given	give	VERB
gujaf-428	204	2	the	the	DET
gujaf-428	204	3	robustness	robustness	NOUN
gujaf-428	204	4	of	of	ADP
gujaf-428	204	5	gls	gls	NOUN
gujaf-428	204	6	to	to	ADP
gujaf-428	204	7	normality	normality	NOUN
gujaf-428	204	8	violations	violation	NOUN
gujaf-428	204	9	in	in	ADP
gujaf-428	204	10	large	large	ADJ
gujaf-428	204	11	panels	panel	NOUN
gujaf-428	204	12	,	,	PUNCT
gujaf-428	204	13	this	this	PRON
gujaf-428	204	14	is	be	AUX
gujaf-428	204	15	not	not	PART
gujaf-428	204	16	a	a	DET
gujaf-428	204	17	concern	concern	NOUN
gujaf-428	204	18	.	.	PUNCT
gujaf-428	205	1	vif	vif	NOUN
gujaf-428	205	2	results	result	NOUN
gujaf-428	205	3	show	show	VERB
gujaf-428	205	4	that	that	SCONJ
gujaf-428	205	5	𝐸𝑁𝑉𝑖,𝑡(vif	𝐸𝑁𝑉𝑖,𝑡(vif	VERB
gujaf-428	205	6	=	=	NOUN
gujaf-428	205	7	1609.59	1609.59	NUM
gujaf-428	205	8	)	)	PUNCT
gujaf-428	205	9	,	,	PUNCT
gujaf-428	205	10	𝑆𝑂𝐶𝑖,𝑡(vif	𝑆𝑂𝐶𝑖,𝑡(vif	X
gujaf-428	205	11	=	=	SYM
gujaf-428	205	12	1467.24	1467.24	NUM
gujaf-428	205	13	)	)	PUNCT
gujaf-428	205	14	,	,	PUNCT
gujaf-428	205	15	and	and	CCONJ
gujaf-428	205	16	𝐺𝑂𝑉𝑖,𝑡(vif	𝐺𝑂𝑉𝑖,𝑡(vif	X
gujaf-428	205	17	=	=	SYM
gujaf-428	205	18	54.09	54.09	NUM
gujaf-428	205	19	)	)	PUNCT
gujaf-428	205	20	exhibit	exhibit	VERB
gujaf-428	205	21	high	high	ADJ
gujaf-428	205	22	multicollinearity	multicollinearity	NOUN
gujaf-428	205	23	,	,	PUNCT
gujaf-428	205	24	necessitating	necessitate	VERB
gujaf-428	205	25	caution	caution	NOUN
gujaf-428	205	26	in	in	ADP
gujaf-428	205	27	interpreting	interpret	VERB
gujaf-428	205	28	individual	individual	ADJ
gujaf-428	205	29	coefficients	coefficient	NOUN
gujaf-428	205	30	due	due	ADP
gujaf-428	205	31	to	to	ADP
gujaf-428	205	32	possible	possible	ADJ
gujaf-428	205	33	variance	variance	NOUN
gujaf-428	205	34	inflation	inflation	NOUN
gujaf-428	205	35	,	,	PUNCT
gujaf-428	205	36	though	though	SCONJ
gujaf-428	205	37	overall	overall	ADJ
gujaf-428	205	38	model	model	NOUN
gujaf-428	205	39	fit	fit	NOUN
gujaf-428	205	40	remains	remain	VERB
gujaf-428	205	41	robust	robust	ADJ
gujaf-428	205	42	(	(	PUNCT
gujaf-428	205	43	olayiwola	olayiwola	NOUN
gujaf-428	205	44	&	&	CCONJ
gujaf-428	205	45	adedeji	adedeji	NOUN
gujaf-428	205	46	,	,	PUNCT
gujaf-428	205	47	2022	2022	NUM
gujaf-428	205	48	;	;	PUNCT
gujaf-428	205	49	cormier	cormier	NOUN
gujaf-428	205	50	&	&	CCONJ
gujaf-428	205	51	magnan	magnan	PROPN
gujaf-428	205	52	,	,	PUNCT
gujaf-428	205	53	2007	2007	NUM
gujaf-428	205	54	)	)	PUNCT
gujaf-428	205	55	.	.	PUNCT
gujaf-428	206	1	in	in	ADP
gujaf-428	206	2	table	table	NOUN
gujaf-428	206	3	4	4	NUM
gujaf-428	206	4	,	,	PUNCT
gujaf-428	206	5	the	the	DET
gujaf-428	206	6	hausman	hausman	ADJ
gujaf-428	206	7	test	test	NOUN
gujaf-428	206	8	statistic	statistic	NOUN
gujaf-428	206	9	of	of	ADP
gujaf-428	206	10	2.833	2.833	NUM
gujaf-428	206	11	(	(	PUNCT
gujaf-428	206	12	p	p	X
gujaf-428	206	13	=	=	NOUN
gujaf-428	206	14	0.830	0.830	NUM
gujaf-428	206	15	)	)	PUNCT
gujaf-428	206	16	fails	fail	VERB
gujaf-428	206	17	to	to	PART
gujaf-428	206	18	reject	reject	VERB
gujaf-428	206	19	the	the	DET
gujaf-428	206	20	null	null	ADJ
gujaf-428	206	21	hypothesis	hypothesis	NOUN
gujaf-428	206	22	,	,	PUNCT
gujaf-428	206	23	suggesting	suggest	VERB
gujaf-428	206	24	that	that	SCONJ
gujaf-428	206	25	the	the	DET
gujaf-428	206	26	random	random	ADJ
gujaf-428	206	27	effects	effect	NOUN
gujaf-428	206	28	model	model	NOUN
gujaf-428	206	29	is	be	AUX
gujaf-428	206	30	more	more	ADV
gujaf-428	206	31	appropriate	appropriate	ADJ
gujaf-428	206	32	than	than	ADP
gujaf-428	206	33	the	the	DET
gujaf-428	206	34	fixed	fix	VERB
gujaf-428	206	35	effects	effect	NOUN
gujaf-428	206	36	model	model	NOUN
gujaf-428	206	37	.	.	PUNCT
gujaf-428	207	1	however	however	ADV
gujaf-428	207	2	,	,	PUNCT
gujaf-428	207	3	given	give	VERB
gujaf-428	207	4	autocorrelation	autocorrelation	NOUN
gujaf-428	207	5	and	and	CCONJ
gujaf-428	207	6	heteroscedasticity(evident	heteroscedasticity(evident	ADJ
gujaf-428	207	7	from	from	ADP
gujaf-428	207	8	other	other	ADJ
gujaf-428	207	9	diagnostics	diagnostic	NOUN
gujaf-428	207	10	)	)	PUNCT
gujaf-428	207	11	,	,	PUNCT
gujaf-428	207	12	gls	gls	PROPN
gujaf-428	207	13	estimationisemployedforimprovedefficiency.table5displaysthebaselinemodelresults	estimationisemployedforimprovedefficiency.table5displaysthebaselinemodelresults	PROPN
gujaf-428	207	14	.	.	PUNCT
gujaf-428	207	15	𝐸𝑁𝑉𝑖,𝑡negatively	𝐸𝑁𝑉𝑖,𝑡negatively	ADV
gujaf-428	207	16	affects𝐹𝑃𝑖,𝑡(−1.801,p=0.078),while𝑆𝑂𝐶𝑖,𝑡showsapositive	affects𝐹𝑃𝑖,𝑡(−1.801,p=0.078),while𝑆𝑂𝐶𝑖,𝑡showsapositive	ADJ
gujaf-428	207	17	relationship	relationship	NOUN
gujaf-428	207	18	(	(	PUNCT
gujaf-428	207	19	1.860	1.860	NUM
gujaf-428	207	20	,	,	PUNCT
gujaf-428	207	21	p	p	X
gujaf-428	207	22	=	=	PROPN
gujaf-428	207	23	0.068	0.068	NUM
gujaf-428	207	24	)	)	PUNCT
gujaf-428	207	25	.	.	PUNCT
gujaf-428	208	1	both	both	PRON
gujaf-428	208	2	are	be	AUX
gujaf-428	208	3	marginally	marginally	ADV
gujaf-428	208	4	significant	significant	ADJ
gujaf-428	208	5	.	.	PUNCT
gujaf-428	209	1	𝐺𝑂𝑉𝑖,𝑡and	𝐺𝑂𝑉𝑖,𝑡and	NUM
gujaf-428	209	2	𝐹𝐸𝑆𝑖,𝑡are	𝐹𝐸𝑆𝑖,𝑡are	NUM
gujaf-428	209	3	statistically	statistically	ADV
gujaf-428	209	4	insignificant	insignificant	ADJ
gujaf-428	209	5	.	.	PUNCT
gujaf-428	210	1	𝐹𝑆𝑍𝑖,𝑡(−0.095	𝐹𝑆𝑍𝑖,𝑡(−0.095	NOUN
gujaf-428	210	2	,	,	PUNCT
gujaf-428	210	3	p	p	X
gujaf-428	210	4	=	=	NOUN
gujaf-428	210	5	0.040	0.040	NUM
gujaf-428	210	6	)	)	PUNCT
gujaf-428	210	7	and	and	CCONJ
gujaf-428	210	8	𝐿𝐸𝑉𝑖,𝑡(−0.131	𝐿𝐸𝑉𝑖,𝑡(−0.131	VERB
gujaf-428	210	9	,	,	PUNCT
gujaf-428	210	10	p	p	X
gujaf-428	210	11	=	=	NOUN
gujaf-428	210	12	0.000	0.000	NUM
gujaf-428	210	13	)	)	PUNCT
gujaf-428	210	14	significantly	significantly	ADV
gujaf-428	210	15	reduce	reduce	VERB
gujaf-428	210	16	𝐹𝑃𝑖,𝑡	𝐹𝑃𝑖,𝑡	NUM
gujaf-428	210	17	,	,	PUNCT
gujaf-428	210	18	aligning	align	VERB
gujaf-428	210	19	with	with	ADP
gujaf-428	210	20	the	the	DET
gujaf-428	210	21	theory	theory	NOUN
gujaf-428	210	22	that	that	SCONJ
gujaf-428	210	23	higher	high	ADJ
gujaf-428	210	24	leverage	leverage	NOUN
gujaf-428	210	25	and	and	CCONJ
gujaf-428	210	26	larger	large	ADJ
gujaf-428	210	27	size	size	NOUN
gujaf-428	210	28	may	may	AUX
gujaf-428	210	29	constrain	constrain	VERB
gujaf-428	210	30	performance	performance	NOUN
gujaf-428	210	31	in	in	ADP
gujaf-428	210	32	capital	capital	NOUN
gujaf-428	210	33	-	-	PUNCT
gujaf-428	210	34	intensive	intensive	ADJ
gujaf-428	210	35	sectors	sector	NOUN
gujaf-428	210	36	like	like	ADP
gujaf-428	210	37	oil	oil	NOUN
gujaf-428	210	38	and	and	CCONJ
gujaf-428	210	39	gas	gas	NOUN
gujaf-428	210	40	(	(	PUNCT
gujaf-428	210	41	ameer	ameer	PROPN
gujaf-428	210	42	&	&	CCONJ
gujaf-428	210	43	othman	othman	PROPN
gujaf-428	210	44	,	,	PUNCT
gujaf-428	210	45	2012	2012	NUM
gujaf-428	210	46	)	)	PUNCT
gujaf-428	210	47	.	.	PUNCT
gujaf-428	211	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	211	2	,	,	PUNCT
gujaf-428	211	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	211	4	371	371	NUM
gujaf-428	211	5	table	table	NOUN
gujaf-428	211	6	6	6	NUM
gujaf-428	211	7	provides	provide	VERB
gujaf-428	211	8	the	the	DET
gujaf-428	211	9	moderated	moderated	ADJ
gujaf-428	211	10	model	model	NOUN
gujaf-428	211	11	incorporating	incorporate	VERB
gujaf-428	211	12	interaction	interaction	NOUN
gujaf-428	211	13	terms	term	NOUN
gujaf-428	211	14	between	between	ADP
gujaf-428	211	15	each	each	DET
gujaf-428	211	16	sustainability	sustainability	NOUN
gujaf-428	211	17	dimension	dimension	NOUN
gujaf-428	211	18	and	and	CCONJ
gujaf-428	211	19	environmental	environmental	ADJ
gujaf-428	211	20	sensitivity	sensitivity	NOUN
gujaf-428	211	21	.	.	PUNCT
gujaf-428	212	1	𝐸𝑁𝑉𝑖,𝑡maintains	𝐸𝑁𝑉𝑖,𝑡maintain	VERB
gujaf-428	212	2	a	a	DET
gujaf-428	212	3	significant	significant	ADJ
gujaf-428	212	4	negative	negative	ADJ
gujaf-428	212	5	effect	effect	NOUN
gujaf-428	212	6	on	on	ADP
gujaf-428	212	7	𝐹𝑃𝑖,𝑡(−1.906	𝐹𝑃𝑖,𝑡(−1.906	NUM
gujaf-428	212	8	,	,	PUNCT
gujaf-428	212	9	p	p	NOUN
gujaf-428	212	10	=	=	NOUN
gujaf-428	212	11	0.042	0.042	NUM
gujaf-428	212	12	*	*	NUM
gujaf-428	212	13	)	)	PUNCT
gujaf-428	212	14	,	,	PUNCT
gujaf-428	212	15	suggesting	suggest	VERB
gujaf-428	212	16	that	that	SCONJ
gujaf-428	212	17	environmentally	environmentally	ADV
gujaf-428	212	18	sensitive	sensitive	ADJ
gujaf-428	212	19	disclosures	disclosure	NOUN
gujaf-428	212	20	might	might	AUX
gujaf-428	212	21	impose	impose	VERB
gujaf-428	212	22	compliance	compliance	NOUN
gujaf-428	212	23	costs	cost	NOUN
gujaf-428	212	24	or	or	CCONJ
gujaf-428	212	25	reputational	reputational	ADJ
gujaf-428	212	26	risks	risk	NOUN
gujaf-428	212	27	that	that	PRON
gujaf-428	212	28	outweigh	outweigh	VERB
gujaf-428	212	29	their	their	PRON
gujaf-428	212	30	benefits	benefit	NOUN
gujaf-428	212	31	in	in	ADP
gujaf-428	212	32	the	the	DET
gujaf-428	212	33	short	short	ADJ
gujaf-428	212	34	term	term	NOUN
gujaf-428	212	35	.	.	PUNCT
gujaf-428	213	1	however	however	ADV
gujaf-428	213	2	,	,	PUNCT
gujaf-428	213	3	the	the	DET
gujaf-428	213	4	interaction	interaction	NOUN
gujaf-428	213	5	term	term	NOUN
gujaf-428	213	6	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	213	7	×	×	PROPN
gujaf-428	213	8	𝐹𝐸𝑆𝑖,𝑡is	𝐹𝐸𝑆𝑖,𝑡is	NOUN
gujaf-428	213	9	insignificant	insignificant	ADJ
gujaf-428	213	10	(	(	PUNCT
gujaf-428	213	11	−0.270	−0.270	PROPN
gujaf-428	213	12	,	,	PUNCT
gujaf-428	213	13	p	p	X
gujaf-428	213	14	=	=	PUNCT
gujaf-428	213	15	0.932),suggestingthat𝐹𝐸𝑆𝑖,𝑡doesnotmoderatethe𝐸𝑁𝑉𝑖,𝑡–𝐹𝑃𝑖,𝑡relationshipsignificantly	0.932),suggestingthat𝐹𝐸𝑆𝑖,𝑡doesnotmoderatethe𝐸𝑁𝑉𝑖,𝑡–𝐹𝑃𝑖,𝑡relationshipsignificantly	ADV
gujaf-428	213	16	.	.	PUNCT
gujaf-428	214	1	𝑆𝑂𝐶𝑖,𝑡is	𝑆𝑂𝐶𝑖,𝑡is	NOUN
gujaf-428	214	2	marginally	marginally	ADV
gujaf-428	214	3	positive	positive	ADJ
gujaf-428	214	4	(	(	PUNCT
gujaf-428	214	5	1.819	1.819	NUM
gujaf-428	214	6	,	,	PUNCT
gujaf-428	214	7	p	p	NOUN
gujaf-428	214	8	=	=	NOUN
gujaf-428	214	9	0.070	0.070	NUM
gujaf-428	214	10	)	)	PUNCT
gujaf-428	214	11	,	,	PUNCT
gujaf-428	214	12	but	but	CCONJ
gujaf-428	214	13	the	the	DET
gujaf-428	214	14	interaction	interaction	NOUN
gujaf-428	214	15	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	VERB
gujaf-428	214	16	×	×	PROPN
gujaf-428	214	17	𝐹𝐸𝑆𝑖,𝑡is	𝐹𝐸𝑆𝑖,𝑡is	NOUN
gujaf-428	214	18	insignificant.𝐹𝑆𝑍𝑖,𝑡and𝐿𝐸𝑉𝑖,𝑡remainsignificant	insignificant.𝐹𝑆𝑍𝑖,𝑡and𝐿𝐸𝑉𝑖,𝑡remainsignificant	NUM
gujaf-428	214	19	,	,	PUNCT
gujaf-428	214	20	consistentwithpriorfindings.ther²of	consistentwithpriorfindings.ther²of	PROPN
gujaf-428	214	21	0.371	0.371	NUM
gujaf-428	214	22	indicates	indicate	VERB
gujaf-428	214	23	moderate	moderate	ADJ
gujaf-428	214	24	explanatory	explanatory	ADJ
gujaf-428	214	25	power	power	NOUN
gujaf-428	214	26	.	.	PUNCT
gujaf-428	215	1	the	the	DET
gujaf-428	215	2	outcomes	outcome	NOUN
gujaf-428	215	3	align	align	VERB
gujaf-428	215	4	with	with	ADP
gujaf-428	215	5	empirical	empirical	ADJ
gujaf-428	215	6	evidence	evidence	NOUN
gujaf-428	215	7	suggesting	suggest	VERB
gujaf-428	215	8	that	that	SCONJ
gujaf-428	215	9	while	while	SCONJ
gujaf-428	215	10	sustainabilitydisclosures	sustainabilitydisclosure	NOUN
gujaf-428	215	11	improve	improve	VERB
gujaf-428	215	12	stakeholder	stakeholder	NOUN
gujaf-428	215	13	legitimacy	legitimacy	NOUN
gujaf-428	215	14	,	,	PUNCT
gujaf-428	215	15	theymaynot	theymaynot	NOUN
gujaf-428	215	16	directly	directly	ADV
gujaf-428	215	17	enhance	enhance	VERB
gujaf-428	215	18	returns	return	NOUN
gujaf-428	215	19	in	in	ADP
gujaf-428	215	20	environmentallyburdened	environmentallyburdene	VERB
gujaf-428	215	21	sectors	sector	NOUN
gujaf-428	215	22	(	(	PUNCT
gujaf-428	215	23	michelon	michelon	PROPN
gujaf-428	215	24	et	et	PROPN
gujaf-428	215	25	al	al	PROPN
gujaf-428	215	26	.	.	PROPN
gujaf-428	215	27	,	,	PUNCT
gujaf-428	215	28	2015	2015	NUM
gujaf-428	215	29	;	;	PUNCT
gujaf-428	215	30	khan	khan	PROPN
gujaf-428	215	31	et	et	PROPN
gujaf-428	215	32	al	al	PROPN
gujaf-428	215	33	.	.	PROPN
gujaf-428	215	34	,	,	PUNCT
gujaf-428	215	35	2021	2021	NUM
gujaf-428	215	36	)	)	PUNCT
gujaf-428	215	37	.	.	PUNCT
gujaf-428	216	1	table	table	NOUN
gujaf-428	216	2	2	2	NUM
gujaf-428	216	3	:	:	PUNCT
gujaf-428	216	4	descriptivestatistics	descriptivestatistic	NOUN
gujaf-428	216	5	variable	variable	NOUN
gujaf-428	216	6	mean	mean	VERB
gujaf-428	216	7	std	std	PROPN
gujaf-428	216	8	.	.	PROPN
gujaf-428	217	1	dev	dev	PROPN
gujaf-428	217	2	.	.	PUNCT
gujaf-428	217	3	min	min	PROPN
gujaf-428	217	4	max	max	PROPN
gujaf-428	217	5	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	PROPN
gujaf-428	217	6	0.022	0.022	NUM
gujaf-428	217	7	0.089	0.089	NUM
gujaf-428	217	8	-0.283	-0.283	NUM
gujaf-428	217	9	0.147	0.147	NUM
gujaf-428	217	10	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	217	11	0.290	0.290	NUM
gujaf-428	217	12	0.252	0.252	NUM
gujaf-428	217	13	0.000	0.000	NUM
gujaf-428	217	14	0.912	0.912	NUM
gujaf-428	217	15	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	NOUN
gujaf-428	217	16	0.284	0.284	NUM
gujaf-428	217	17	0.246	0.246	NUM
gujaf-428	217	18	0.000	0.000	NUM
gujaf-428	217	19	0.885	0.885	NUM
gujaf-428	217	20	𝐺𝑂𝑉𝑖,𝑡	𝐺𝑂𝑉𝑖,𝑡	VERB
gujaf-428	217	21	0.289	0.289	NUM
gujaf-428	217	22	0.253	0.253	NUM
gujaf-428	217	23	0.000	0.000	NUM
gujaf-428	217	24	0.917	0.917	NUM
gujaf-428	217	25	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	NUM
gujaf-428	217	26	0.557	0.557	NUM
gujaf-428	217	27	0.500	0.500	NUM
gujaf-428	217	28	0.000	0.000	NUM
gujaf-428	217	29	1.000	1.000	NUM
gujaf-428	217	30	𝐹𝑆𝑍𝑖,𝑡	𝐹𝑆𝑍𝑖,𝑡	NOUN
gujaf-428	218	1	10.886	10.886	NUM
gujaf-428	219	1	0.281	0.281	NUM
gujaf-428	219	2	10.234	10.234	NUM
gujaf-428	219	3	11.488	11.488	NUM
gujaf-428	219	4	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	NOUN
gujaf-428	219	5	0.258	0.258	NUM
gujaf-428	219	6	0.303	0.303	NUM
gujaf-428	219	7	0.000	0.000	NUM
gujaf-428	219	8	2.302	2.302	NUM
gujaf-428	219	9	sources	source	NOUN
gujaf-428	219	10	:	:	PUNCT
gujaf-428	219	11	author	author	NOUN
gujaf-428	219	12	(	(	PUNCT
gujaf-428	219	13	2024	2024	NUM
gujaf-428	219	14	)	)	PUNCT
gujaf-428	219	15	table	table	NOUN
gujaf-428	219	16	3	3	NUM
gujaf-428	219	17	:	:	PUNCT
gujaf-428	219	18	normality	normality	ADJ
gujaf-428	219	19	-	-	PUNCT
gujaf-428	219	20	andmulticollinearitydiagnostics	andmulticollinearitydiagnostic	NOUN
gujaf-428	219	21	normality	normality	NOUN
gujaf-428	219	22	[	[	X
gujaf-428	219	23	shapiro	shapiro	PROPN
gujaf-428	219	24	-	-	PUNCT
gujaf-428	219	25	wilk	wilk	NOUN
gujaf-428	219	26	w	w	PROPN
gujaf-428	219	27	]	]	PUNCT
gujaf-428	219	28	test	test	NOUN
gujaf-428	219	29	multicollinearity	multicollinearity	NOUN
gujaf-428	219	30	[	[	X
gujaf-428	219	31	vif]test	vif]test	X
gujaf-428	219	32	variable	variable	NOUN
gujaf-428	219	33	w	w	PROPN
gujaf-428	219	34	v	v	PROPN
gujaf-428	219	35	z	z	PROPN
gujaf-428	219	36	prob	prob	PROPN
gujaf-428	219	37	>	>	PROPN
gujaf-428	219	38	z	z	PROPN
gujaf-428	219	39	vif	vif	PROPN
gujaf-428	219	40	1	1	NUM
gujaf-428	219	41	/	/	SYM
gujaf-428	219	42	vif	vif	NOUN
gujaf-428	219	43	𝑅𝑂𝐴𝑖,𝑡	𝑅𝑂𝐴𝑖,𝑡	VERB
gujaf-428	219	44	0.821	0.821	NUM
gujaf-428	219	45	11.014	11.014	NUM
gujaf-428	219	46	5.217	5.217	NUM
gujaf-428	219	47	0.000	0.000	NUM
gujaf-428	219	48	–	–	PUNCT
gujaf-428	219	49	–	–	PUNCT
gujaf-428	219	50	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	219	51	0.898	0.898	NUM
gujaf-428	219	52	6.290	6.290	NUM
gujaf-428	219	53	3.999	3.999	NUM
gujaf-428	219	54	0.000	0.000	NUM
gujaf-428	219	55	1609.59	1609.59	NUM
gujaf-428	219	56	0.001	0.001	NUM
gujaf-428	219	57	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	NOUN
gujaf-428	219	58	0.897	0.897	NUM
gujaf-428	219	59	6.338	6.338	NUM
gujaf-428	219	60	4.016	4.016	NUM
gujaf-428	219	61	0.000	0.000	NUM
gujaf-428	219	62	1467.24	1467.24	NUM
gujaf-428	219	63	0.001	0.001	NUM
gujaf-428	219	64	𝐺𝑂𝑉𝑖,𝑡	𝐺𝑂𝑉𝑖,𝑡	NOUN
gujaf-428	219	65	0.922	0.922	NUM
gujaf-428	219	66	4.829	4.829	NUM
gujaf-428	219	67	3.424	3.424	NUM
gujaf-428	219	68	0.000	0.000	NUM
gujaf-428	219	69	54.09	54.09	NUM
gujaf-428	219	70	0.018	0.018	NUM
gujaf-428	219	71	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	NUM
gujaf-428	219	72	0.998	0.998	NUM
gujaf-428	219	73	0.097	0.097	NUM
gujaf-428	219	74	-5.066	-5.066	NUM
gujaf-428	219	75	1.000	1.000	NUM
gujaf-428	219	76	1.37	1.37	NUM
gujaf-428	219	77	0.730	0.730	NUM
gujaf-428	219	78	𝐹𝑆𝑍𝑖,𝑡	𝐹𝑆𝑍𝑖,𝑡	NOUN
gujaf-428	219	79	0.963	0.963	NUM
gujaf-428	219	80	2.266	2.266	NUM
gujaf-428	219	81	1.779	1.779	NUM
gujaf-428	219	82	0.038	0.038	NUM
gujaf-428	219	83	1.27	1.27	NUM
gujaf-428	219	84	0.789	0.789	NUM
gujaf-428	219	85	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	NOUN
gujaf-428	219	86	0.587	0.587	NUM
gujaf-428	219	87	25.418	25.418	NUM
gujaf-428	219	88	7.036	7.036	NUM
gujaf-428	219	89	0.000	0.000	NUM
gujaf-428	219	90	1.25	1.25	NUM
gujaf-428	219	91	0.800	0.800	NUM
gujaf-428	219	92	sources	source	NOUN
gujaf-428	219	93	:	:	PUNCT
gujaf-428	219	94	author	author	NOUN
gujaf-428	219	95	(	(	PUNCT
gujaf-428	219	96	2024	2024	NUM
gujaf-428	219	97	)	)	PUNCT
gujaf-428	219	98	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	219	99	,	,	PUNCT
gujaf-428	219	100	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	219	101	372	372	NUM
gujaf-428	219	102	table	table	NOUN
gujaf-428	219	103	4	4	NUM
gujaf-428	219	104	:	:	PUNCT
gujaf-428	219	105	hausman(1978)specification	hausman(1978)specification	NOUN
gujaf-428	219	106	test	test	NOUN
gujaf-428	219	107	description	description	NOUN
gujaf-428	219	108	value	value	NOUN
gujaf-428	219	109	chi	chi	ADJ
gujaf-428	219	110	-	-	PUNCT
gujaf-428	219	111	squareteststatistic	squareteststatistic	ADJ
gujaf-428	219	112	2.833	2.833	NUM
gujaf-428	219	113	p	p	ADJ
gujaf-428	219	114	-	-	PUNCT
gujaf-428	219	115	value	value	NOUN
gujaf-428	219	116	0.830	0.830	NUM
gujaf-428	219	117	source	source	NOUN
gujaf-428	219	118	:	:	PUNCT
gujaf-428	219	119	author‘s(2024	author‘s(2024	ADJ
gujaf-428	219	120	)	)	PUNCT
gujaf-428	219	121	table	table	NOUN
gujaf-428	219	122	5	5	NUM
gujaf-428	219	123	:	:	PUNCT
gujaf-428	219	124	baselinepanelregression(withoutinteractionterms	baselinepanelregression(withoutinteractionterm	NOUN
gujaf-428	219	125	)	)	PUNCT
gujaf-428	219	126	variable	variable	ADJ
gujaf-428	219	127	coef	coef	PROPN
gujaf-428	219	128	.	.	PUNCT
gujaf-428	220	1	std.err	std.err	PROPN
gujaf-428	220	2	.	.	PUNCT
gujaf-428	221	1	t	t	NOUN
gujaf-428	221	2	-	-	PUNCT
gujaf-428	221	3	value	value	NOUN
gujaf-428	221	4	p	p	NOUN
gujaf-428	221	5	-	-	PUNCT
gujaf-428	221	6	value	value	NOUN
gujaf-428	221	7	[	[	X
gujaf-428	221	8	95	95	NUM
gujaf-428	221	9	%	%	NOUN
gujaf-428	221	10	conf	conf	NOUN
gujaf-428	221	11	.	.	PUNCT
gujaf-428	222	1	interval	interval	NOUN
gujaf-428	222	2	]	]	PUNCT
gujaf-428	223	1	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	224	1	-1.801	-1.801	NUM
gujaf-428	224	2	1.004	1.004	NUM
gujaf-428	224	3	-1.790	-1.790	VERB
gujaf-428	224	4	0.078	0.078	NUM
gujaf-428	224	5	-3.807,0.206	-3.807,0.206	NOUN
gujaf-428	224	6	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	VERB
gujaf-428	224	7	1.860	1.860	NUM
gujaf-428	224	8	1.000	1.000	NUM
gujaf-428	224	9	1.860	1.860	NUM
gujaf-428	224	10	0.068	0.068	NUM
gujaf-428	224	11	-0.138,3.859	-0.138,3.859	SYM
gujaf-428	224	12	𝐺𝑂𝑉𝑖,𝑡	𝐺𝑂𝑉𝑖,𝑡	ADJ
gujaf-428	224	13	-0.048	-0.048	NOUN
gujaf-428	224	14	0.164	0.164	NUM
gujaf-428	224	15	-0.290	-0.290	NUM
gujaf-428	224	16	0.771	0.771	NUM
gujaf-428	224	17	-0.375,0.279	-0.375,0.279	NOUN
gujaf-428	224	18	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	PUNCT
gujaf-428	224	19	-0.006	-0.006	PROPN
gujaf-428	224	20	0.016	0.016	NUM
gujaf-428	224	21	-0.410	-0.410	NUM
gujaf-428	224	22	0.685	0.685	NUM
gujaf-428	224	23	-0.038,0.025	-0.038,0.025	NOUN
gujaf-428	224	24	𝐹𝑆𝑍𝑖,𝑡	𝐹𝑆𝑍𝑖,𝑡	NOUN
gujaf-428	224	25	-0.095	-0.095	PUNCT
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gujaf-428	224	31	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	PROPN
gujaf-428	224	32	-0.131	-0.131	PUNCT
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gujaf-428	224	34	*	*	PUNCT
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gujaf-428	224	36	-4.520	-4.520	NUM
gujaf-428	224	37	0.000	0.000	NUM
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gujaf-428	224	39	constant	constant	ADJ
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gujaf-428	224	41	*	*	NUM
gujaf-428	224	42	0.483	0.483	NUM
gujaf-428	224	43	2.270	2.270	NUM
gujaf-428	224	44	0.027	0.027	NUM
gujaf-428	224	45	0.132	0.132	NUM
gujaf-428	224	46	,	,	PUNCT
gujaf-428	224	47	2.063	2.063	NUM
gujaf-428	224	48	statistics	statistic	NOUN
gujaf-428	224	49	𝑅2	𝑅2	VERB
gujaf-428	224	50	0.366	0.366	NUM
gujaf-428	224	51	f(6,35	f(6,35	NOUN
gujaf-428	224	52	)	)	PUNCT
gujaf-428	224	53	7.854	7.854	NUM
gujaf-428	224	54	prob	prob	NOUN
gujaf-428	224	55	>	>	X
gujaf-428	224	56	f	f	PROPN
gujaf-428	224	57	0.000	0.000	NUM
gujaf-428	224	58	source	source	NOUN
gujaf-428	224	59	:	:	PUNCT
gujaf-428	224	60	author‘s(2024	author‘s(2024	ADJ
gujaf-428	224	61	)	)	PUNCT
gujaf-428	224	62	table	table	NOUN
gujaf-428	224	63	6	6	NUM
gujaf-428	224	64	:	:	PUNCT
gujaf-428	224	65	moderatedpanelregression(interactionterms	moderatedpanelregression(interactionterm	NOUN
gujaf-428	224	66	)	)	PUNCT
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gujaf-428	224	68	coef	coef	PROPN
gujaf-428	224	69	.	.	PUNCT
gujaf-428	225	1	std.err	std.err	PROPN
gujaf-428	225	2	.	.	PUNCT
gujaf-428	226	1	t	t	NOUN
gujaf-428	226	2	-	-	PUNCT
gujaf-428	226	3	value	value	NOUN
gujaf-428	226	4	p	p	NOUN
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gujaf-428	226	6	value	value	NOUN
gujaf-428	226	7	[	[	X
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gujaf-428	226	9	%	%	NOUN
gujaf-428	226	10	conf	conf	NOUN
gujaf-428	226	11	.	.	PUNCT
gujaf-428	227	1	interval	interval	NOUN
gujaf-428	227	2	]	]	PUNCT
gujaf-428	228	1	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	229	1	-1.906	-1.906	NUM
gujaf-428	229	2	*	*	SYM
gujaf-428	229	3	0.919	0.919	NUM
gujaf-428	229	4	-2.080	-2.080	NOUN
gujaf-428	229	5	0.042	0.042	NUM
gujaf-428	229	6	-3.744,-0.069	-3.744,-0.069	NOUN
gujaf-428	229	7	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	NOUN
gujaf-428	229	8	1.819	1.819	NUM
gujaf-428	229	9	0.985	0.985	NUM
gujaf-428	229	10	1.850	1.850	NUM
gujaf-428	229	11	0.070	0.070	NUM
gujaf-428	229	12	-0.152,3.790	-0.152,3.790	NOUN
gujaf-428	229	13	𝐺𝑂𝑉𝑖,𝑡	𝐺𝑂𝑉𝑖,𝑡	ADJ
gujaf-428	230	1	0.087	0.087	NUM
gujaf-428	230	2	0.164	0.164	NUM
gujaf-428	230	3	0.530	0.530	NUM
gujaf-428	230	4	0.598	0.598	NUM
gujaf-428	230	5	-0.242,0.416	-0.242,0.416	NOUN
gujaf-428	230	6	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	NUM
gujaf-428	230	7	-0.014	-0.014	NOUN
gujaf-428	230	8	0.028	0.028	NUM
gujaf-428	230	9	-0.510	-0.510	NUM
gujaf-428	230	10	0.615	0.615	NUM
gujaf-428	230	11	-0.070,0.042	-0.070,0.042	PUNCT
gujaf-428	230	12	𝐸𝑁𝑉𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡	ADJ
gujaf-428	230	13	-0.270	-0.270	PUNCT
gujaf-428	230	14	3.153	3.153	NUM
gujaf-428	230	15	-0.090	-0.090	NUM
gujaf-428	230	16	0.932	0.932	NUM
gujaf-428	230	17	-6.577,6.038	-6.577,6.038	NOUN
gujaf-428	230	18	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	VERB
gujaf-428	230	19	×𝐹𝐸𝑆𝑖,𝑡	×𝐹𝐸𝑆𝑖,𝑡	VERB
gujaf-428	230	20	0.634	0.634	NUM
gujaf-428	230	21	3.170	3.170	NUM
gujaf-428	230	22	0.200	0.200	NUM
gujaf-428	230	23	0.842	0.842	NUM
gujaf-428	230	24	-5.706,6.975	-5.706,6.975	NOUN
gujaf-428	230	25	𝐺𝑂𝑉𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡	𝐺𝑂𝑉𝑖,𝑡×𝐹𝐸𝑆𝑖,𝑡	VERB
gujaf-428	230	26	-0.324	-0.324	NUM
gujaf-428	230	27	0.346	0.346	NUM
gujaf-428	230	28	-0.930	-0.930	NUM
gujaf-428	230	29	0.354	0.354	NUM
gujaf-428	230	30	-1.016,0.369	-1.016,0.369	PROPN
gujaf-428	230	31	𝐹𝑆𝑍𝑖,𝑡	𝐹𝑆𝑍𝑖,𝑡	NOUN
gujaf-428	231	1	-0.093	-0.093	PROPN
gujaf-428	231	2	*	*	X
gujaf-428	231	3	0.046	0.046	NUM
gujaf-428	231	4	-2.020	-2.020	NUM
gujaf-428	231	5	0.048	0.048	NUM
gujaf-428	231	6	-0.184,-0.001	-0.184,-0.001	PROPN
gujaf-428	231	7	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	PROPN
gujaf-428	232	1	-0.132	-0.132	PUNCT
gujaf-428	232	2	*	*	PUNCT
gujaf-428	233	1	*	*	X
gujaf-428	233	2	0.030	0.030	NUM
gujaf-428	233	3	-4.370	-4.370	NOUN
gujaf-428	233	4	0.000	0.000	NUM
gujaf-428	233	5	-0.192,-0.071	-0.192,-0.071	NOUN
gujaf-428	233	6	constant	constant	ADJ
gujaf-428	233	7	1.082	1.082	NUM
gujaf-428	233	8	*	*	NOUN
gujaf-428	233	9	0.489	0.489	NUM
gujaf-428	233	10	2.210	2.210	NUM
gujaf-428	233	11	0.031	0.031	NUM
gujaf-428	233	12	0.104	0.104	NUM
gujaf-428	233	13	,	,	PUNCT
gujaf-428	233	14	2.061	2.061	NUM
gujaf-428	233	15	statistics	statistic	NOUN
gujaf-428	233	16	𝑅2	𝑅2	VERB
gujaf-428	233	17	0.371	0.371	NUM
gujaf-428	233	18	f(9,32	f(9,32	NOUN
gujaf-428	233	19	)	)	PUNCT
gujaf-428	233	20	6.289	6.289	NUM
gujaf-428	233	21	prob	prob	NOUN
gujaf-428	233	22	>	>	X
gujaf-428	233	23	f	f	PROPN
gujaf-428	233	24	0.000	0.000	NUM
gujaf-428	233	25	source	source	NOUN
gujaf-428	233	26	:	:	PUNCT
gujaf-428	233	27	author‘s(2024	author‘s(2024	ADJ
gujaf-428	233	28	)	)	PUNCT
gujaf-428	233	29	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	233	30	,	,	PUNCT
gujaf-428	233	31	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	233	32	373	373	NUM
gujaf-428	233	33	hypotheses	hypothesis	NOUN
gujaf-428	233	34	evaluation	evaluation	NOUN
gujaf-428	233	35	thecentralhypothesisofthisstudypositsthatsustainabilityreportingdimensions(𝐸𝑁𝑉𝑖,𝑡	thecentralhypothesisofthisstudypositsthatsustainabilityreportingdimensions(𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	233	36	,	,	PUNCT
gujaf-428	233	37	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	ADJ
gujaf-428	233	38	,	,	PUNCT
gujaf-428	233	39	𝐺𝑂𝑉𝑖,𝑡	𝐺𝑂𝑉𝑖,𝑡	ADJ
gujaf-428	233	40	)	)	PUNCT
gujaf-428	233	41	have	have	VERB
gujaf-428	233	42	a	a	DET
gujaf-428	233	43	significant	significant	ADJ
gujaf-428	233	44	influence	influence	NOUN
gujaf-428	233	45	on	on	ADP
gujaf-428	233	46	financial	financial	ADJ
gujaf-428	233	47	performance	performance	NOUN
gujaf-428	233	48	(	(	PUNCT
gujaf-428	233	49	𝐹𝑃𝑖,𝑡	𝐹𝑃𝑖,𝑡	NUM
gujaf-428	233	50	)	)	PUNCT
gujaf-428	233	51	,	,	PUNCT
gujaf-428	233	52	and	and	CCONJ
gujaf-428	233	53	that	that	SCONJ
gujaf-428	233	54	firm	firm	ADJ
gujaf-428	233	55	environmental	environmental	ADJ
gujaf-428	233	56	sensitivity	sensitivity	NOUN
gujaf-428	233	57	(	(	PUNCT
gujaf-428	233	58	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	NUM
gujaf-428	233	59	)	)	PUNCT
gujaf-428	233	60	moderates	moderate	VERB
gujaf-428	233	61	these	these	DET
gujaf-428	233	62	relationships	relationship	NOUN
gujaf-428	233	63	.	.	PUNCT
gujaf-428	234	1	the	the	DET
gujaf-428	234	2	baseline	baseline	PROPN
gujaf-428	234	3	model	model	NOUN
gujaf-428	234	4	results	result	VERB
gujaf-428	234	5	partiallysupportthishypothesis.thenegativebutmarginallysignificantcoefficientfor	partiallysupportthishypothesis.thenegativebutmarginallysignificantcoefficientfor	ADP
gujaf-428	234	6	𝐸𝑁𝑉𝑖,𝑡(−1.801	𝐸𝑁𝑉𝑖,𝑡(−1.801	NOUN
gujaf-428	234	7	,	,	PUNCT
gujaf-428	234	8	p	p	X
gujaf-428	234	9	=	=	NOUN
gujaf-428	234	10	0.078	0.078	NUM
gujaf-428	234	11	)	)	PUNCT
gujaf-428	234	12	suggests	suggest	VERB
gujaf-428	234	13	that	that	SCONJ
gujaf-428	234	14	environmental	environmental	ADJ
gujaf-428	234	15	reporting	reporting	NOUN
gujaf-428	234	16	may	may	AUX
gujaf-428	234	17	impose	impose	VERB
gujaf-428	234	18	short	short	ADJ
gujaf-428	234	19	-	-	PUNCT
gujaf-428	234	20	term	term	NOUN
gujaf-428	234	21	costs	cost	NOUN
gujaf-428	234	22	on	on	ADP
gujaf-428	234	23	firms	firm	NOUN
gujaf-428	234	24	,	,	PUNCT
gujaf-428	234	25	potentially	potentially	ADV
gujaf-428	234	26	through	through	ADP
gujaf-428	234	27	compliance	compliance	NOUN
gujaf-428	234	28	or	or	CCONJ
gujaf-428	234	29	capital	capital	NOUN
gujaf-428	234	30	expenditures	expenditure	NOUN
gujaf-428	234	31	,	,	PUNCT
gujaf-428	234	32	which	which	PRON
gujaf-428	234	33	slightly	slightly	ADV
gujaf-428	234	34	diminish𝐹𝑃𝑖,𝑡.	diminish𝐹𝑃𝑖,𝑡.	VERB
gujaf-428	234	35	this	this	PRON
gujaf-428	234	36	aligns	align	VERB
gujaf-428	234	37	with	with	ADP
gujaf-428	234	38	theoretical	theoretical	ADJ
gujaf-428	234	39	perspectives	perspective	NOUN
gujaf-428	234	40	that	that	PRON
gujaf-428	234	41	environmental	environmental	ADJ
gujaf-428	234	42	disclosures	disclosure	NOUN
gujaf-428	234	43	,	,	PUNCT
gujaf-428	234	44	while	while	SCONJ
gujaf-428	234	45	improvingtransparency	improvingtransparency	NOUN
gujaf-428	234	46	,	,	PUNCT
gujaf-428	234	47	canreflectadditionaloperationalburdensincapital	canreflectadditionaloperationalburdensincapital	ADJ
gujaf-428	234	48	-	-	PUNCT
gujaf-428	234	49	intensivesectors	intensivesector	NOUN
gujaf-428	234	50	(	(	PUNCT
gujaf-428	234	51	cormier	cormier	NOUN
gujaf-428	234	52	&	&	CCONJ
gujaf-428	234	53	magnan	magnan	PROPN
gujaf-428	234	54	,	,	PUNCT
gujaf-428	234	55	2007	2007	NUM
gujaf-428	234	56	;	;	PUNCT
gujaf-428	234	57	khan	khan	PROPN
gujaf-428	234	58	et	et	PROPN
gujaf-428	234	59	al	al	PROPN
gujaf-428	234	60	.	.	PROPN
gujaf-428	234	61	,	,	PUNCT
gujaf-428	234	62	2021	2021	NUM
gujaf-428	234	63	)	)	PUNCT
gujaf-428	234	64	.	.	PUNCT
gujaf-428	235	1	conversely	conversely	ADV
gujaf-428	235	2	,	,	PUNCT
gujaf-428	235	3	the	the	DET
gujaf-428	235	4	positive	positive	ADJ
gujaf-428	235	5	marginal	marginal	ADJ
gujaf-428	235	6	effect	effect	NOUN
gujaf-428	235	7	of	of	ADP
gujaf-428	235	8	𝑆𝑂𝐶𝑖,𝑡(1.860	𝑆𝑂𝐶𝑖,𝑡(1.860	NOUN
gujaf-428	235	9	,	,	PUNCT
gujaf-428	235	10	p	p	X
gujaf-428	235	11	=	=	NOUN
gujaf-428	235	12	0.068	0.068	NUM
gujaf-428	235	13	)	)	PUNCT
gujaf-428	235	14	on	on	ADP
gujaf-428	235	15	𝐹𝑃𝑖,𝑡supports	𝐹𝑃𝑖,𝑡supports	PROPN
gujaf-428	235	16	stakeholder	stakeholder	NOUN
gujaf-428	235	17	theory	theory	NOUN
gujaf-428	235	18	,	,	PUNCT
gujaf-428	235	19	which	which	PRON
gujaf-428	235	20	posits	posit	VERB
gujaf-428	235	21	that	that	SCONJ
gujaf-428	235	22	social	social	ADJ
gujaf-428	235	23	disclosures	disclosure	NOUN
gujaf-428	235	24	enhance	enhance	VERB
gujaf-428	235	25	firm	firm	ADJ
gujaf-428	235	26	reputation	reputation	NOUN
gujaf-428	235	27	,	,	PUNCT
gujaf-428	235	28	customer	customer	NOUN
gujaf-428	235	29	loyalty	loyalty	NOUN
gujaf-428	235	30	,	,	PUNCT
gujaf-428	235	31	and	and	CCONJ
gujaf-428	235	32	ultimately	ultimately	ADV
gujaf-428	235	33	profitability	profitability	NOUN
gujaf-428	235	34	(	(	PUNCT
gujaf-428	235	35	michelon	michelon	NOUN
gujaf-428	235	36	et	et	PROPN
gujaf-428	235	37	al	al	PROPN
gujaf-428	235	38	.	.	PROPN
gujaf-428	235	39	,	,	PUNCT
gujaf-428	235	40	2015	2015	NUM
gujaf-428	235	41	;	;	PUNCT
gujaf-428	235	42	olayinka	olayinka	PROPN
gujaf-428	235	43	&	&	CCONJ
gujaf-428	235	44	oluwamayowa,2014	oluwamayowa,2014	PROPN
gujaf-428	235	45	)	)	PUNCT
gujaf-428	235	46	.	.	PUNCT
gujaf-428	236	1	the	the	DET
gujaf-428	236	2	non	non	ADJ
gujaf-428	236	3	-	-	ADJ
gujaf-428	236	4	significant	significant	ADJ
gujaf-428	236	5	effect	effect	NOUN
gujaf-428	236	6	of	of	ADP
gujaf-428	236	7	𝐺𝑂𝑉𝑖,𝑡suggests	𝐺𝑂𝑉𝑖,𝑡suggest	NOUN
gujaf-428	236	8	that	that	PRON
gujaf-428	236	9	governance	governance	NOUN
gujaf-428	236	10	disclosures	disclosure	NOUN
gujaf-428	236	11	alone	alone	ADV
gujaf-428	236	12	may	may	AUX
gujaf-428	236	13	not	not	PART
gujaf-428	236	14	directly	directly	ADV
gujaf-428	236	15	translate	translate	VERB
gujaf-428	236	16	into	into	ADP
gujaf-428	236	17	financial	financial	ADJ
gujaf-428	236	18	gains	gain	NOUN
gujaf-428	236	19	for	for	ADP
gujaf-428	236	20	these	these	DET
gujaf-428	236	21	nigerian	nigerian	ADJ
gujaf-428	236	22	oil	oil	NOUN
gujaf-428	236	23	and	and	CCONJ
gujaf-428	236	24	gas	gas	NOUN
gujaf-428	236	25	firms	firm	NOUN
gujaf-428	236	26	,	,	PUNCT
gujaf-428	236	27	possibly	possibly	ADV
gujaf-428	236	28	due	due	ADP
gujaf-428	236	29	to	to	ADP
gujaf-428	236	30	institutional	institutional	ADJ
gujaf-428	236	31	or	or	CCONJ
gujaf-428	236	32	regulatory	regulatory	ADJ
gujaf-428	236	33	gaps	gap	NOUN
gujaf-428	236	34	in	in	ADP
gujaf-428	236	35	enforcement	enforcement	NOUN
gujaf-428	236	36	(	(	PUNCT
gujaf-428	236	37	adegbite	adegbite	PROPN
gujaf-428	236	38	&	&	CCONJ
gujaf-428	236	39	nakajima	nakajima	PROPN
gujaf-428	236	40	,	,	PUNCT
gujaf-428	236	41	2011	2011	NUM
gujaf-428	236	42	)	)	PUNCT
gujaf-428	236	43	.	.	PUNCT
gujaf-428	237	1	regarding	regard	VERB
gujaf-428	237	2	the	the	DET
gujaf-428	237	3	moderating	moderate	VERB
gujaf-428	237	4	role	role	NOUN
gujaf-428	237	5	of	of	ADP
gujaf-428	237	6	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	ADJ
gujaf-428	237	7	,	,	PUNCT
gujaf-428	237	8	the	the	DET
gujaf-428	237	9	interaction	interaction	NOUN
gujaf-428	237	10	terms	term	NOUN
gujaf-428	237	11	in	in	ADP
gujaf-428	237	12	the	the	DET
gujaf-428	237	13	moderation	moderation	NOUN
gujaf-428	237	14	model	model	NOUN
gujaf-428	237	15	are	be	AUX
gujaf-428	237	16	statistically	statistically	ADV
gujaf-428	237	17	insignificant	insignificant	ADJ
gujaf-428	237	18	(	(	PUNCT
gujaf-428	237	19	e.g.	e.g.	ADV
gujaf-428	237	20	,	,	PUNCT
gujaf-428	237	21	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	ADJ
gujaf-428	237	22	×	×	PROPN
gujaf-428	237	23	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	SYM
gujaf-428	237	24	,	,	PUNCT
gujaf-428	237	25	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	ADJ
gujaf-428	237	26	×	×	NOUN
gujaf-428	237	27	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	NUM
gujaf-428	237	28	)	)	PUNCT
gujaf-428	237	29	,	,	PUNCT
gujaf-428	237	30	contradicting	contradict	VERB
gujaf-428	237	31	the	the	DET
gujaf-428	237	32	hypothesis	hypothesis	NOUN
gujaf-428	237	33	that	that	PRON
gujaf-428	237	34	environmental	environmental	ADJ
gujaf-428	237	35	sensitivitystrengthens	sensitivitystrengthen	NOUN
gujaf-428	237	36	or	or	CCONJ
gujaf-428	237	37	weakens	weaken	VERB
gujaf-428	237	38	the	the	DET
gujaf-428	237	39	effect	effect	NOUN
gujaf-428	237	40	of	of	ADP
gujaf-428	237	41	sustainabilityreporting	sustainabilityreporte	VERB
gujaf-428	237	42	on	on	ADP
gujaf-428	237	43	financial	financial	ADJ
gujaf-428	237	44	performance	performance	NOUN
gujaf-428	237	45	.	.	PUNCT
gujaf-428	238	1	this	this	DET
gujaf-428	238	2	finding	finding	NOUN
gujaf-428	238	3	indicates	indicate	VERB
gujaf-428	238	4	that	that	SCONJ
gujaf-428	238	5	firm	firm	ADJ
gujaf-428	238	6	-	-	PUNCT
gujaf-428	238	7	level	level	NOUN
gujaf-428	238	8	environmental	environmental	ADJ
gujaf-428	238	9	sensitivity	sensitivity	NOUN
gujaf-428	238	10	may	may	AUX
gujaf-428	238	11	not	not	PART
gujaf-428	238	12	materially	materially	ADV
gujaf-428	238	13	influence	influence	VERB
gujaf-428	238	14	the	the	DET
gujaf-428	238	15	financial	financial	ADJ
gujaf-428	238	16	outcomes	outcome	NOUN
gujaf-428	238	17	of	of	ADP
gujaf-428	238	18	sustainability	sustainability	NOUN
gujaf-428	238	19	disclosures	disclosure	NOUN
gujaf-428	238	20	in	in	ADP
gujaf-428	238	21	the	the	DET
gujaf-428	238	22	nigerian	nigerian	ADJ
gujaf-428	238	23	oilandgassector	oilandgassector	NOUN
gujaf-428	238	24	,	,	PUNCT
gujaf-428	238	25	possiblyduetohomogeneityin	possiblyduetohomogeneityin	VERB
gujaf-428	238	26	industrypracticesorlimitedmarketreward	industrypracticesorlimitedmarketreward	ADV
gujaf-428	238	27	for	for	ADP
gujaf-428	238	28	such	such	ADJ
gujaf-428	238	29	sensitivity	sensitivity	NOUN
gujaf-428	238	30	(	(	PUNCT
gujaf-428	238	31	dibia	dibia	PROPN
gujaf-428	238	32	&	&	CCONJ
gujaf-428	238	33	onwuchekwa	onwuchekwa	PROPN
gujaf-428	238	34	,	,	PUNCT
gujaf-428	238	35	2020	2020	NUM
gujaf-428	238	36	)	)	PUNCT
gujaf-428	238	37	.	.	PUNCT
gujaf-428	239	1	this	this	PRON
gujaf-428	239	2	contrasts	contrast	VERB
gujaf-428	239	3	with	with	ADP
gujaf-428	239	4	some	some	DET
gujaf-428	239	5	international	international	ADJ
gujaf-428	239	6	studies	study	NOUN
gujaf-428	239	7	where	where	SCONJ
gujaf-428	239	8	environmental	environmental	ADJ
gujaf-428	239	9	sensitivity	sensitivity	NOUN
gujaf-428	239	10	moderates	moderate	VERB
gujaf-428	239	11	corporate	corporate	ADJ
gujaf-428	239	12	disclosure	disclosure	NOUN
gujaf-428	239	13	effects	effect	NOUN
gujaf-428	239	14	positively	positively	ADV
gujaf-428	239	15	(	(	PUNCT
gujaf-428	239	16	cormier	cormier	NOUN
gujaf-428	239	17	&	&	CCONJ
gujaf-428	239	18	magnan	magnan	PROPN
gujaf-428	239	19	,	,	PUNCT
gujaf-428	239	20	2007	2007	NUM
gujaf-428	239	21	)	)	PUNCT
gujaf-428	239	22	,	,	PUNCT
gujaf-428	239	23	highlighting	highlight	VERB
gujaf-428	239	24	contextual	contextual	ADJ
gujaf-428	239	25	nuances	nuance	NOUN
gujaf-428	239	26	in	in	ADP
gujaf-428	239	27	emerging	emerge	VERB
gujaf-428	239	28	markets	market	NOUN
gujaf-428	239	29	.	.	PUNCT
gujaf-428	240	1	the	the	DET
gujaf-428	240	2	negative	negative	ADJ
gujaf-428	240	3	and	and	CCONJ
gujaf-428	240	4	significant	significant	ADJ
gujaf-428	240	5	coefficients	coefficient	NOUN
gujaf-428	240	6	of	of	ADP
gujaf-428	240	7	𝐹𝑆𝑍𝑖,𝑡and	𝐹𝑆𝑍𝑖,𝑡and	NUM
gujaf-428	240	8	𝐿𝐸𝑉𝑖,𝑡across	𝐿𝐸𝑉𝑖,𝑡across	INTJ
gujaf-428	240	9	both	both	DET
gujaf-428	240	10	models	model	NOUN
gujaf-428	240	11	underscore	underscore	VERB
gujaf-428	240	12	the	the	DET
gujaf-428	240	13	persistent	persistent	ADJ
gujaf-428	240	14	importance	importance	NOUN
gujaf-428	240	15	of	of	ADP
gujaf-428	240	16	firm	firm	ADJ
gujaf-428	240	17	-	-	PUNCT
gujaf-428	240	18	specific	specific	ADJ
gujaf-428	240	19	controls	control	NOUN
gujaf-428	240	20	in	in	ADP
gujaf-428	240	21	financial	financial	ADJ
gujaf-428	240	22	performance	performance	NOUN
gujaf-428	240	23	analyses	analysis	NOUN
gujaf-428	240	24	.	.	PUNCT
gujaf-428	241	1	larger	large	ADJ
gujaf-428	241	2	firm	firm	ADJ
gujaf-428	241	3	size	size	NOUN
gujaf-428	241	4	(	(	PUNCT
gujaf-428	241	5	𝐹𝑆𝑍𝑖,𝑡	𝐹𝑆𝑍𝑖,𝑡	NOUN
gujaf-428	241	6	)	)	PUNCT
gujaf-428	241	7	correlates	correlate	VERB
gujaf-428	241	8	with	with	ADP
gujaf-428	241	9	decreased	decrease	VERB
gujaf-428	241	10	𝐹𝑃𝑖,𝑡	𝐹𝑃𝑖,𝑡	NUM
gujaf-428	241	11	,	,	PUNCT
gujaf-428	241	12	possibly	possibly	ADV
gujaf-428	241	13	due	due	ADP
gujaf-428	241	14	to	to	ADP
gujaf-428	241	15	bureaucratic	bureaucratic	ADJ
gujaf-428	241	16	inefficienciesor	inefficienciesor	NOUN
gujaf-428	241	17	capital	capital	NOUN
gujaf-428	241	18	structure	structure	NOUN
gujaf-428	241	19	complexities	complexity	NOUN
gujaf-428	241	20	,	,	PUNCT
gujaf-428	241	21	while	while	SCONJ
gujaf-428	241	22	higher	high	ADJ
gujaf-428	241	23	leverage	leverage	NOUN
gujaf-428	241	24	(	(	PUNCT
gujaf-428	241	25	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	NOUN
gujaf-428	241	26	)	)	PUNCT
gujaf-428	241	27	negatively	negatively	ADV
gujaf-428	241	28	affectsprofitability	affectsprofitability	NOUN
gujaf-428	241	29	due	due	ADP
gujaf-428	241	30	to	to	ADP
gujaf-428	241	31	increased	increase	VERB
gujaf-428	241	32	financial	financial	ADJ
gujaf-428	241	33	risk	risk	NOUN
gujaf-428	241	34	,	,	PUNCT
gujaf-428	241	35	consistent	consistent	ADJ
gujaf-428	241	36	with	with	ADP
gujaf-428	241	37	the	the	DET
gujaf-428	241	38	pecking	pecking	NOUN
gujaf-428	241	39	order	order	NOUN
gujaf-428	241	40	theory	theory	NOUN
gujaf-428	241	41	and	and	CCONJ
gujaf-428	241	42	capital	capital	NOUN
gujaf-428	241	43	structure	structure	NOUN
gujaf-428	241	44	literature	literature	PROPN
gujaf-428	241	45	(	(	PUNCT
gujaf-428	241	46	ameer	ameer	PROPN
gujaf-428	241	47	&	&	CCONJ
gujaf-428	241	48	othman	othman	PROPN
gujaf-428	241	49	,	,	PUNCT
gujaf-428	241	50	2012	2012	NUM
gujaf-428	241	51	;	;	PUNCT
gujaf-428	241	52	olayiwola	olayiwola	PROPN
gujaf-428	241	53	&	&	CCONJ
gujaf-428	241	54	adedeji	adedeji	NOUN
gujaf-428	241	55	,	,	PUNCT
gujaf-428	241	56	2022	2022	NUM
gujaf-428	241	57	)	)	PUNCT
gujaf-428	241	58	.	.	PUNCT
gujaf-428	242	1	overall	overall	ADV
gujaf-428	242	2	,	,	PUNCT
gujaf-428	242	3	these	these	DET
gujaf-428	242	4	results	result	NOUN
gujaf-428	242	5	reaffirm	reaffirm	VERB
gujaf-428	242	6	partial	partial	ADJ
gujaf-428	242	7	support	support	NOUN
gujaf-428	242	8	for	for	ADP
gujaf-428	242	9	the	the	DET
gujaf-428	242	10	theoretical	theoretical	ADJ
gujaf-428	242	11	propositions	proposition	NOUN
gujaf-428	242	12	and	and	CCONJ
gujaf-428	242	13	empirical	empirical	ADJ
gujaf-428	242	14	precedents	precedent	NOUN
gujaf-428	242	15	in	in	ADP
gujaf-428	242	16	the	the	DET
gujaf-428	242	17	sustainability	sustainability	NOUN
gujaf-428	242	18	-	-	PUNCT
gujaf-428	242	19	financial	financial	ADJ
gujaf-428	242	20	performance	performance	NOUN
gujaf-428	242	21	literature	literature	NOUN
gujaf-428	242	22	.	.	PUNCT
gujaf-428	243	1	policyimplications	policyimplication	NOUN
gujaf-428	243	2	based	base	VERB
gujaf-428	243	3	on	on	ADP
gujaf-428	243	4	the	the	DET
gujaf-428	243	5	findings	finding	NOUN
gujaf-428	243	6	of	of	ADP
gujaf-428	243	7	this	this	DET
gujaf-428	243	8	study	study	NOUN
gujaf-428	243	9	,	,	PUNCT
gujaf-428	243	10	several	several	ADJ
gujaf-428	243	11	policy	policy	NOUN
gujaf-428	243	12	implications	implication	NOUN
gujaf-428	243	13	emerge	emerge	VERB
gujaf-428	243	14	that	that	PRON
gujaf-428	243	15	can	can	AUX
gujaf-428	243	16	guide	guide	VERB
gujaf-428	243	17	regulators	regulator	NOUN
gujaf-428	243	18	,	,	PUNCT
gujaf-428	243	19	firms	firm	NOUN
gujaf-428	243	20	,	,	PUNCT
gujaf-428	243	21	and	and	CCONJ
gujaf-428	243	22	stakeholders	stakeholder	NOUN
gujaf-428	243	23	in	in	ADP
gujaf-428	243	24	enhancing	enhance	VERB
gujaf-428	243	25	the	the	DET
gujaf-428	243	26	nexus	nexus	NOUN
gujaf-428	243	27	between	between	ADP
gujaf-428	243	28	sustainability	sustainability	NOUN
gujaf-428	243	29	reporting	reporting	NOUN
gujaf-428	243	30	and	and	CCONJ
gujaf-428	243	31	financial	financial	ADJ
gujaf-428	243	32	performance	performance	NOUN
gujaf-428	243	33	within	within	ADP
gujaf-428	243	34	the	the	DET
gujaf-428	243	35	nigerian	nigerian	ADJ
gujaf-428	243	36	oil	oil	NOUN
gujaf-428	243	37	and	and	CCONJ
gujaf-428	243	38	gas	gas	NOUN
gujaf-428	243	39	sector	sector	NOUN
gujaf-428	243	40	.	.	PUNCT
gujaf-428	244	1	first	first	ADV
gujaf-428	244	2	,	,	PUNCT
gujaf-428	244	3	regulators	regulator	NOUN
gujaf-428	244	4	such	such	ADJ
gujaf-428	244	5	as	as	ADP
gujaf-428	244	6	the	the	DET
gujaf-428	244	7	nigerian	nigerian	ADJ
gujaf-428	244	8	exchange	exchange	NOUN
gujaf-428	244	9	group	group	NOUN
gujaf-428	244	10	(	(	PUNCT
gujaf-428	244	11	ngx	ngx	NOUN
gujaf-428	244	12	)	)	PUNCT
gujaf-428	244	13	and	and	CCONJ
gujaf-428	244	14	the	the	DET
gujaf-428	244	15	securities	securities	PROPN
gujaf-428	244	16	and	and	CCONJ
gujaf-428	244	17	exchange	exchange	PROPN
gujaf-428	244	18	commission	commission	PROPN
gujaf-428	244	19	(	(	PUNCT
gujaf-428	244	20	sec	sec	PROPN
gujaf-428	244	21	)	)	PUNCT
gujaf-428	244	22	should	should	AUX
gujaf-428	244	23	encourage	encourage	VERB
gujaf-428	244	24	more	more	ADV
gujaf-428	244	25	detailed	detailed	ADJ
gujaf-428	244	26	and	and	CCONJ
gujaf-428	244	27	standardized	standardized	ADJ
gujaf-428	244	28	environmental	environmental	ADJ
gujaf-428	244	29	disclosures	disclosure	NOUN
gujaf-428	244	30	(	(	PUNCT
gujaf-428	244	31	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	244	32	)	)	PUNCT
gujaf-428	244	33	that	that	PRON
gujaf-428	244	34	go	go	VERB
gujaf-428	244	35	beyond	beyond	ADP
gujaf-428	244	36	compliance	compliance	NOUN
gujaf-428	244	37	to	to	PART
gujaf-428	244	38	foster	foster	VERB
gujaf-428	244	39	transparency	transparency	NOUN
gujaf-428	244	40	and	and	CCONJ
gujaf-428	244	41	reduce	reduce	VERB
gujaf-428	244	42	short	short	ADJ
gujaf-428	244	43	-	-	PUNCT
gujaf-428	244	44	term	term	NOUN
gujaf-428	244	45	costs	cost	NOUN
gujaf-428	244	46	associated	associate	VERB
gujaf-428	244	47	with	with	ADP
gujaf-428	244	48	environmentalsensitivity.policiespromotinguniformenvironmentalreportingstandards	environmentalsensitivity.policiespromotinguniformenvironmentalreportingstandard	NOUN
gujaf-428	244	49	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	244	50	,	,	PUNCT
gujaf-428	244	51	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	244	52	374	374	NUM
gujaf-428	244	53	would	would	AUX
gujaf-428	244	54	reduce	reduce	VERB
gujaf-428	244	55	information	information	NOUN
gujaf-428	244	56	asymmetry	asymmetry	NOUN
gujaf-428	244	57	and	and	CCONJ
gujaf-428	244	58	enhance	enhance	VERB
gujaf-428	244	59	market	market	NOUN
gujaf-428	244	60	confidence	confidence	NOUN
gujaf-428	244	61	(	(	PUNCT
gujaf-428	244	62	khan	khan	PROPN
gujaf-428	244	63	et	et	PROPN
gujaf-428	244	64	al	al	PROPN
gujaf-428	244	65	.	.	PROPN
gujaf-428	244	66	,	,	PUNCT
gujaf-428	244	67	2021	2021	NUM
gujaf-428	244	68	;	;	PUNCT
gujaf-428	244	69	michelon	michelon	PROPN
gujaf-428	244	70	et	et	PROPN
gujaf-428	244	71	al	al	PROPN
gujaf-428	244	72	.	.	PROPN
gujaf-428	244	73	,	,	PUNCT
gujaf-428	244	74	2015	2015	NUM
gujaf-428	244	75	)	)	PUNCT
gujaf-428	244	76	.	.	PUNCT
gujaf-428	245	1	second	second	ADJ
gujaf-428	245	2	,	,	PUNCT
gujaf-428	245	3	firms	firm	NOUN
gujaf-428	245	4	should	should	AUX
gujaf-428	245	5	strategically	strategically	ADV
gujaf-428	245	6	leverage	leverage	VERB
gujaf-428	245	7	social	social	ADJ
gujaf-428	245	8	reporting	reporting	NOUN
gujaf-428	245	9	(	(	PUNCT
gujaf-428	245	10	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	NOUN
gujaf-428	245	11	)	)	PUNCT
gujaf-428	245	12	practices	practice	NOUN
gujaf-428	245	13	as	as	ADP
gujaf-428	245	14	amechanism	amechanism	NOUN
gujaf-428	245	15	to	to	PART
gujaf-428	245	16	build	build	VERB
gujaf-428	245	17	stakeholder	stakeholder	NOUN
gujaf-428	245	18	trust	trust	NOUN
gujaf-428	245	19	and	and	CCONJ
gujaf-428	245	20	customer	customer	NOUN
gujaf-428	245	21	goodwill	goodwill	NOUN
gujaf-428	245	22	,	,	PUNCT
gujaf-428	245	23	which	which	PRON
gujaf-428	245	24	appears	appear	VERB
gujaf-428	245	25	to	to	PART
gujaf-428	245	26	positively	positively	ADV
gujaf-428	245	27	influence	influence	VERB
gujaf-428	245	28	financial	financial	ADJ
gujaf-428	245	29	performance	performance	NOUN
gujaf-428	245	30	(	(	PUNCT
gujaf-428	245	31	𝐹𝑃𝑖,𝑡	𝐹𝑃𝑖,𝑡	NUM
gujaf-428	245	32	)	)	PUNCT
gujaf-428	245	33	.	.	PUNCT
gujaf-428	246	1	management	management	NOUN
gujaf-428	246	2	training	training	NOUN
gujaf-428	246	3	and	and	CCONJ
gujaf-428	246	4	capacity	capacity	NOUN
gujaf-428	246	5	building	building	NOUN
gujaf-428	246	6	in	in	ADP
gujaf-428	246	7	social	social	ADJ
gujaf-428	246	8	responsibility	responsibility	NOUN
gujaf-428	246	9	communication	communication	NOUN
gujaf-428	246	10	may	may	AUX
gujaf-428	246	11	strengthen	strengthen	VERB
gujaf-428	246	12	firms	firm	NOUN
gujaf-428	246	13	‘	'	PUNCT
gujaf-428	246	14	reputational	reputational	ADJ
gujaf-428	246	15	capital	capital	NOUN
gujaf-428	246	16	,	,	PUNCT
gujaf-428	246	17	thus	thus	ADV
gujaf-428	246	18	attracting	attract	VERB
gujaf-428	246	19	investments	investment	NOUN
gujaf-428	246	20	and	and	CCONJ
gujaf-428	246	21	enhancing	enhance	VERB
gujaf-428	246	22	profitability	profitability	NOUN
gujaf-428	246	23	(	(	PUNCT
gujaf-428	246	24	olayinka	olayinka	NOUN
gujaf-428	246	25	&	&	CCONJ
gujaf-428	246	26	oluwamayowa	oluwamayowa	PROPN
gujaf-428	246	27	,	,	PUNCT
gujaf-428	246	28	2014	2014	NUM
gujaf-428	246	29	;	;	PUNCT
gujaf-428	246	30	ameer	ameer	PROPN
gujaf-428	246	31	&	&	CCONJ
gujaf-428	246	32	othman	othman	PROPN
gujaf-428	246	33	,	,	PUNCT
gujaf-428	246	34	2012	2012	NUM
gujaf-428	246	35	)	)	PUNCT
gujaf-428	246	36	.	.	PUNCT
gujaf-428	247	1	given	give	VERB
gujaf-428	247	2	the	the	DET
gujaf-428	247	3	marginal	marginal	ADJ
gujaf-428	247	4	significance	significance	NOUN
gujaf-428	247	5	,	,	PUNCT
gujaf-428	247	6	emphasis	emphasis	NOUN
gujaf-428	247	7	on	on	ADP
gujaf-428	247	8	social	social	ADJ
gujaf-428	247	9	disclosures	disclosure	NOUN
gujaf-428	247	10	is	be	AUX
gujaf-428	247	11	prudent	prudent	ADJ
gujaf-428	247	12	.	.	PUNCT
gujaf-428	248	1	third	third	ADJ
gujaf-428	248	2	,	,	PUNCT
gujaf-428	248	3	policymakers	policymaker	NOUN
gujaf-428	248	4	should	should	AUX
gujaf-428	248	5	enhance	enhance	VERB
gujaf-428	248	6	corporate	corporate	ADJ
gujaf-428	248	7	governance	governance	NOUN
gujaf-428	248	8	frameworks	framework	NOUN
gujaf-428	248	9	to	to	PART
gujaf-428	248	10	ensure	ensure	VERB
gujaf-428	248	11	that	that	SCONJ
gujaf-428	248	12	governance	governance	NOUN
gujaf-428	248	13	reporting	reporting	NOUN
gujaf-428	248	14	(	(	PUNCT
gujaf-428	248	15	𝐺𝑂𝑉𝑖,𝑡	𝐺𝑂𝑉𝑖,𝑡	ADJ
gujaf-428	248	16	)	)	PUNCT
gujaf-428	248	17	translates	translate	VERB
gujaf-428	248	18	into	into	ADP
gujaf-428	248	19	tangible	tangible	ADJ
gujaf-428	248	20	financial	financial	ADJ
gujaf-428	248	21	benefits	benefit	NOUN
gujaf-428	248	22	.	.	PUNCT
gujaf-428	249	1	regulatory	regulatory	ADJ
gujaf-428	249	2	reforms	reform	NOUN
gujaf-428	249	3	aimed	aim	VERB
gujaf-428	249	4	at	at	ADP
gujaf-428	249	5	improving	improve	VERB
gujaf-428	249	6	board	board	NOUN
gujaf-428	249	7	diversity	diversity	NOUN
gujaf-428	249	8	,	,	PUNCT
gujaf-428	249	9	transparency	transparency	NOUN
gujaf-428	249	10	,	,	PUNCT
gujaf-428	249	11	and	and	CCONJ
gujaf-428	249	12	accountability	accountability	NOUN
gujaf-428	249	13	could	could	AUX
gujaf-428	249	14	reinforce	reinforce	VERB
gujaf-428	249	15	the	the	DET
gujaf-428	249	16	link	link	NOUN
gujaf-428	249	17	between	between	ADP
gujaf-428	249	18	governance	governance	NOUN
gujaf-428	249	19	practices	practice	NOUN
gujaf-428	249	20	and	and	CCONJ
gujaf-428	249	21	firm	firm	ADJ
gujaf-428	249	22	performance	performance	NOUN
gujaf-428	249	23	(	(	PUNCT
gujaf-428	249	24	adegbite	adegbite	PROPN
gujaf-428	249	25	&	&	CCONJ
gujaf-428	249	26	nakajima	nakajima	PROPN
gujaf-428	249	27	,	,	PUNCT
gujaf-428	249	28	2011	2011	NUM
gujaf-428	249	29	)	)	PUNCT
gujaf-428	249	30	.	.	PUNCT
gujaf-428	250	1	integrating	integrate	VERB
gujaf-428	250	2	governance	governance	NOUN
gujaf-428	250	3	reforms	reform	NOUN
gujaf-428	250	4	with	with	ADP
gujaf-428	250	5	sustainability	sustainability	NOUN
gujaf-428	250	6	initiatives	initiative	NOUN
gujaf-428	250	7	would	would	AUX
gujaf-428	250	8	provide	provide	VERB
gujaf-428	250	9	a	a	DET
gujaf-428	250	10	holistic	holistic	ADJ
gujaf-428	250	11	approach	approach	NOUN
gujaf-428	250	12	to	to	ADP
gujaf-428	250	13	corporate	corporate	ADJ
gujaf-428	250	14	responsibility	responsibility	NOUN
gujaf-428	250	15	.	.	PUNCT
gujaf-428	251	1	fourth	fourth	ADV
gujaf-428	251	2	,	,	PUNCT
gujaf-428	251	3	recognizing	recognize	VERB
gujaf-428	251	4	the	the	DET
gujaf-428	251	5	non	non	ADJ
gujaf-428	251	6	-	-	ADJ
gujaf-428	251	7	significant	significant	ADJ
gujaf-428	251	8	moderating	moderate	VERB
gujaf-428	251	9	role	role	NOUN
gujaf-428	251	10	of	of	ADP
gujaf-428	251	11	environmental	environmental	ADJ
gujaf-428	251	12	sensitivity	sensitivity	NOUN
gujaf-428	251	13	(	(	PUNCT
gujaf-428	251	14	𝐹𝐸𝑆𝑖,𝑡sector	𝐹𝐸𝑆𝑖,𝑡sector	NOUN
gujaf-428	251	15	-	-	PUNCT
gujaf-428	251	16	wide	wide	ADJ
gujaf-428	251	17	environmental	environmental	ADJ
gujaf-428	251	18	sensitivity	sensitivity	NOUN
gujaf-428	251	19	benchmarks	benchmark	NOUN
gujaf-428	251	20	and	and	CCONJ
gujaf-428	251	21	incentives	incentive	NOUN
gujaf-428	251	22	might	might	AUX
gujaf-428	251	23	be	be	AUX
gujaf-428	251	24	developed	develop	VERB
gujaf-428	251	25	to	to	PART
gujaf-428	251	26	encourage	encourage	VERB
gujaf-428	251	27	firms	firm	NOUN
gujaf-428	251	28	to	to	PART
gujaf-428	251	29	internalize	internalize	VERB
gujaf-428	251	30	environmental	environmental	ADJ
gujaf-428	251	31	risks	risk	NOUN
gujaf-428	251	32	more	more	ADV
gujaf-428	251	33	proactively	proactively	ADV
gujaf-428	251	34	.	.	PUNCT
gujaf-428	252	1	environmental	environmental	ADJ
gujaf-428	252	2	taxation	taxation	NOUN
gujaf-428	252	3	,	,	PUNCT
gujaf-428	252	4	carbon	carbon	NOUN
gujaf-428	252	5	credits	credit	NOUN
gujaf-428	252	6	,	,	PUNCT
gujaf-428	252	7	or	or	CCONJ
gujaf-428	252	8	subsidies	subsidy	NOUN
gujaf-428	252	9	for	for	ADP
gujaf-428	252	10	green	green	ADJ
gujaf-428	252	11	investments	investment	NOUN
gujaf-428	252	12	could	could	AUX
gujaf-428	252	13	align	align	VERB
gujaf-428	252	14	firm	firm	ADJ
gujaf-428	252	15	incentives	incentive	NOUN
gujaf-428	252	16	with	with	ADP
gujaf-428	252	17	environmental	environmental	ADJ
gujaf-428	252	18	sustainability	sustainability	NOUN
gujaf-428	252	19	,	,	PUNCT
gujaf-428	252	20	potentially	potentially	ADV
gujaf-428	252	21	enhancing	enhance	VERB
gujaf-428	252	22	both	both	CCONJ
gujaf-428	252	23	environmental	environmental	ADJ
gujaf-428	252	24	and	and	CCONJ
gujaf-428	252	25	financial	financial	ADJ
gujaf-428	252	26	outcomes	outcome	NOUN
gujaf-428	252	27	(	(	PUNCT
gujaf-428	252	28	cormier	cormier	NOUN
gujaf-428	252	29	&	&	CCONJ
gujaf-428	252	30	magnan	magnan	PROPN
gujaf-428	252	31	,	,	PUNCT
gujaf-428	252	32	2007	2007	NUM
gujaf-428	252	33	;	;	PUNCT
gujaf-428	252	34	dibia	dibia	PROPN
gujaf-428	252	35	&	&	CCONJ
gujaf-428	252	36	onwuchekwa	onwuchekwa	PROPN
gujaf-428	252	37	,	,	PUNCT
gujaf-428	252	38	2020	2020	NUM
gujaf-428	252	39	)	)	PUNCT
gujaf-428	252	40	.	.	PUNCT
gujaf-428	253	1	finally	finally	ADV
gujaf-428	253	2	,	,	PUNCT
gujaf-428	253	3	financial	financial	ADJ
gujaf-428	253	4	institutions	institution	NOUN
gujaf-428	253	5	and	and	CCONJ
gujaf-428	253	6	investors	investor	NOUN
gujaf-428	253	7	should	should	AUX
gujaf-428	253	8	consider	consider	VERB
gujaf-428	253	9	firm	firm	ADJ
gujaf-428	253	10	size	size	NOUN
gujaf-428	253	11	(	(	PUNCT
gujaf-428	253	12	𝐹𝑆𝑍𝑖,𝑡	𝐹𝑆𝑍𝑖,𝑡	NOUN
gujaf-428	253	13	)	)	PUNCT
gujaf-428	253	14	and	and	CCONJ
gujaf-428	253	15	leverage	leverage	NOUN
gujaf-428	253	16	(	(	PUNCT
gujaf-428	253	17	𝐿𝐸𝑉𝑖,𝑡	𝐿𝐸𝑉𝑖,𝑡	PROPN
gujaf-428	253	18	)	)	PUNCT
gujaf-428	253	19	as	as	ADP
gujaf-428	253	20	critical	critical	ADJ
gujaf-428	253	21	factors	factor	NOUN
gujaf-428	253	22	when	when	SCONJ
gujaf-428	253	23	assessing	assess	VERB
gujaf-428	253	24	investment	investment	NOUN
gujaf-428	253	25	risks	risk	NOUN
gujaf-428	253	26	and	and	CCONJ
gujaf-428	253	27	returns	return	NOUN
gujaf-428	253	28	in	in	ADP
gujaf-428	253	29	the	the	DET
gujaf-428	253	30	oil	oil	NOUN
gujaf-428	253	31	and	and	CCONJ
gujaf-428	253	32	gas	gas	NOUN
gujaf-428	253	33	industry	industry	NOUN
gujaf-428	253	34	.	.	PUNCT
gujaf-428	254	1	policies	policy	NOUN
gujaf-428	254	2	that	that	PRON
gujaf-428	254	3	promote	promote	VERB
gujaf-428	254	4	optimal	optimal	ADJ
gujaf-428	254	5	capital	capital	NOUN
gujaf-428	254	6	structure	structure	NOUN
gujaf-428	254	7	and	and	CCONJ
gujaf-428	254	8	discourage	discourage	VERB
gujaf-428	254	9	excessive	excessive	ADJ
gujaf-428	254	10	leverage	leverage	NOUN
gujaf-428	254	11	will	will	AUX
gujaf-428	254	12	help	help	VERB
gujaf-428	254	13	improve	improve	VERB
gujaf-428	254	14	firm	firm	ADJ
gujaf-428	254	15	resilience	resilience	NOUN
gujaf-428	254	16	and	and	CCONJ
gujaf-428	254	17	profitability	profitability	NOUN
gujaf-428	254	18	,	,	PUNCT
gujaf-428	254	19	supporting	support	VERB
gujaf-428	254	20	sustainable	sustainable	ADJ
gujaf-428	254	21	economic	economic	ADJ
gujaf-428	254	22	development	development	NOUN
gujaf-428	254	23	in	in	ADP
gujaf-428	254	24	nigeria	nigeria	PROPN
gujaf-428	254	25	(	(	PUNCT
gujaf-428	254	26	olayiwola	olayiwola	PROPN
gujaf-428	254	27	&	&	CCONJ
gujaf-428	254	28	adedeji	adedeji	NOUN
gujaf-428	254	29	,	,	PUNCT
gujaf-428	254	30	2022	2022	NUM
gujaf-428	254	31	;	;	PUNCT
gujaf-428	254	32	ameer	ameer	PROPN
gujaf-428	254	33	&	&	CCONJ
gujaf-428	254	34	othman	othman	PROPN
gujaf-428	254	35	,	,	PUNCT
gujaf-428	254	36	2012	2012	NUM
gujaf-428	254	37	)	)	PUNCT
gujaf-428	254	38	.	.	PUNCT
gujaf-428	255	1	this	this	DET
gujaf-428	255	2	willalso	willalso	NOUN
gujaf-428	255	3	contribute	contribute	VERB
gujaf-428	255	4	to	to	ADP
gujaf-428	255	5	more	more	ADV
gujaf-428	255	6	stable	stable	ADJ
gujaf-428	255	7	financial	financial	ADJ
gujaf-428	255	8	markets	market	NOUN
gujaf-428	255	9	and	and	CCONJ
gujaf-428	255	10	improved	improve	VERB
gujaf-428	255	11	stakeholder	stakeholder	NOUN
gujaf-428	255	12	value	value	NOUN
gujaf-428	255	13	.	.	PUNCT
gujaf-428	256	1	5.0	5.0	NUM
gujaf-428	256	2	conclusion	conclusion	NOUN
gujaf-428	256	3	this	this	DET
gujaf-428	256	4	study	study	NOUN
gujaf-428	256	5	critically	critically	ADV
gujaf-428	256	6	examined	examine	VERB
gujaf-428	256	7	the	the	DET
gujaf-428	256	8	moderating	moderate	VERB
gujaf-428	256	9	role	role	NOUN
gujaf-428	256	10	of	of	ADP
gujaf-428	256	11	firm	firm	ADJ
gujaf-428	256	12	environmental	environmental	ADJ
gujaf-428	256	13	sensitivity	sensitivity	NOUN
gujaf-428	256	14	(	(	PUNCT
gujaf-428	256	15	𝐹𝐸𝑆𝑖,𝑡	𝐹𝐸𝑆𝑖,𝑡	NUM
gujaf-428	256	16	)	)	PUNCT
gujaf-428	256	17	on	on	ADP
gujaf-428	256	18	the	the	DET
gujaf-428	256	19	relationship	relationship	NOUN
gujaf-428	256	20	between	between	ADP
gujaf-428	256	21	sustainability	sustainability	NOUN
gujaf-428	256	22	reporting	reporting	NOUN
gujaf-428	256	23	dimensions	dimension	NOUN
gujaf-428	256	24	environmental	environmental	ADJ
gujaf-428	256	25	(	(	PUNCT
gujaf-428	256	26	𝐸𝑁𝑉𝑖,𝑡	𝐸𝑁𝑉𝑖,𝑡	NOUN
gujaf-428	256	27	)	)	PUNCT
gujaf-428	256	28	,	,	PUNCT
gujaf-428	256	29	social	social	ADJ
gujaf-428	256	30	(	(	PUNCT
gujaf-428	256	31	𝑆𝑂𝐶𝑖,𝑡	𝑆𝑂𝐶𝑖,𝑡	NOUN
gujaf-428	256	32	)	)	PUNCT
gujaf-428	256	33	,	,	PUNCT
gujaf-428	256	34	and	and	CCONJ
gujaf-428	256	35	governance	governance	NOUN
gujaf-428	256	36	(	(	PUNCT
gujaf-428	256	37	𝐺𝑂𝑉𝑖,𝑡	𝐺𝑂𝑉𝑖,𝑡	ADJ
gujaf-428	256	38	)	)	PUNCT
gujaf-428	256	39	and	and	CCONJ
gujaf-428	256	40	financial	financial	ADJ
gujaf-428	256	41	performance	performance	NOUN
gujaf-428	256	42	(	(	PUNCT
gujaf-428	256	43	𝐹𝑃𝑖,𝑡	𝐹𝑃𝑖,𝑡	NUM
gujaf-428	256	44	)	)	PUNCT
gujaf-428	256	45	of	of	ADP
gujaf-428	256	46	listed	list	VERB
gujaf-428	256	47	oil	oil	NOUN
gujaf-428	256	48	and	and	CCONJ
gujaf-428	256	49	gas	gas	NOUN
gujaf-428	256	50	firms	firm	NOUN
gujaf-428	256	51	in	in	ADP
gujaf-428	256	52	nigeria	nigeria	PROPN
gujaf-428	256	53	over	over	ADP
gujaf-428	256	54	the	the	DET
gujaf-428	256	55	period	period	NOUN
gujaf-428	256	56	2019	2019	NUM
gujaf-428	256	57	to	to	ADP
gujaf-428	256	58	2023	2023	NUM
gujaf-428	256	59	.	.	PUNCT
gujaf-428	257	1	the	the	DET
gujaf-428	257	2	empirical	empirical	ADJ
gujaf-428	257	3	evidence	evidence	NOUN
gujaf-428	257	4	underscores	underscore	VERB
gujaf-428	257	5	a	a	DET
gujaf-428	257	6	nuanced	nuanced	ADJ
gujaf-428	257	7	relationship	relationship	NOUN
gujaf-428	257	8	where	where	SCONJ
gujaf-428	257	9	social	social	ADJ
gujaf-428	257	10	sustainability	sustainability	NOUN
gujaf-428	257	11	disclosures	disclosure	NOUN
gujaf-428	257	12	positively	positively	ADV
gujaf-428	257	13	influence	influence	VERB
gujaf-428	257	14	financial	financial	ADJ
gujaf-428	257	15	performance	performance	NOUN
gujaf-428	257	16	,	,	PUNCT
gujaf-428	257	17	while	while	SCONJ
gujaf-428	257	18	environmental	environmental	ADJ
gujaf-428	257	19	disclosures	disclosure	NOUN
gujaf-428	257	20	show	show	VERB
gujaf-428	257	21	a	a	DET
gujaf-428	257	22	marginal	marginal	ADJ
gujaf-428	257	23	negative	negative	ADJ
gujaf-428	257	24	effect	effect	NOUN
gujaf-428	257	25	,	,	PUNCT
gujaf-428	257	26	likely	likely	ADV
gujaf-428	257	27	reflecting	reflect	VERB
gujaf-428	257	28	compliance	compliance	NOUN
gujaf-428	257	29	costs	cost	NOUN
gujaf-428	257	30	in	in	ADP
gujaf-428	257	31	a	a	DET
gujaf-428	257	32	capital	capital	NOUN
gujaf-428	257	33	-	-	PUNCT
gujaf-428	257	34	intensive	intensive	ADJ
gujaf-428	257	35	industry	industry	NOUN
gujaf-428	257	36	.	.	PUNCT
gujaf-428	258	1	governance	governance	NOUN
gujaf-428	258	2	disclosures	disclosure	NOUN
gujaf-428	258	3	,	,	PUNCT
gujaf-428	258	4	however	however	ADV
gujaf-428	258	5	,	,	PUNCT
gujaf-428	258	6	demonstrated	demonstrate	VERB
gujaf-428	258	7	an	an	DET
gujaf-428	258	8	insignificant	insignificant	ADJ
gujaf-428	258	9	direct	direct	ADJ
gujaf-428	258	10	impact	impact	NOUN
gujaf-428	258	11	,	,	PUNCT
gujaf-428	258	12	possibly	possibly	ADV
gujaf-428	258	13	due	due	ADP
gujaf-428	258	14	to	to	ADP
gujaf-428	258	15	institutional	institutional	ADJ
gujaf-428	258	16	and	and	CCONJ
gujaf-428	258	17	regulatory	regulatory	ADJ
gujaf-428	258	18	challenges	challenge	NOUN
gujaf-428	258	19	inherent	inherent	ADJ
gujaf-428	258	20	in	in	ADP
gujaf-428	258	21	emerging	emerge	VERB
gujaf-428	258	22	markets	market	NOUN
gujaf-428	258	23	such	such	ADJ
gujaf-428	258	24	as	as	ADP
gujaf-428	258	25	nigeria	nigeria	PROPN
gujaf-428	258	26	.	.	PUNCT
gujaf-428	259	1	furthermore	furthermore	ADV
gujaf-428	259	2	,	,	PUNCT
gujaf-428	259	3	the	the	DET
gujaf-428	259	4	hypothesized	hypothesized	ADJ
gujaf-428	259	5	moderating	moderate	VERB
gujaf-428	259	6	effect	effect	NOUN
gujaf-428	259	7	of	of	ADP
gujaf-428	259	8	𝐹𝐸𝑆𝑖,𝑡on	𝐹𝐸𝑆𝑖,𝑡on	NUM
gujaf-428	259	9	sustainability	sustainability	NOUN
gujaf-428	259	10	reporting	reporting	NOUN
gujaf-428	259	11	and	and	CCONJ
gujaf-428	259	12	financial	financial	ADJ
gujaf-428	259	13	performance	performance	NOUN
gujaf-428	259	14	was	be	AUX
gujaf-428	259	15	not	not	PART
gujaf-428	259	16	supported	support	VERB
gujaf-428	259	17	,	,	PUNCT
gujaf-428	259	18	suggesting	suggest	VERB
gujaf-428	259	19	that	that	SCONJ
gujaf-428	259	20	firm	firm	ADJ
gujaf-428	259	21	-	-	PUNCT
gujaf-428	259	22	specific	specific	ADJ
gujaf-428	259	23	environmental	environmental	ADJ
gujaf-428	259	24	sensitivity	sensitivity	NOUN
gujaf-428	259	25	may	may	AUX
gujaf-428	259	26	not	not	PART
gujaf-428	259	27	yet	yet	ADV
gujaf-428	259	28	significantly	significantly	ADV
gujaf-428	259	29	shape	shape	VERB
gujaf-428	259	30	financial	financial	ADJ
gujaf-428	259	31	outcomes	outcome	NOUN
gujaf-428	259	32	within	within	ADP
gujaf-428	259	33	this	this	DET
gujaf-428	259	34	sector	sector	NOUN
gujaf-428	259	35	.	.	PUNCT
gujaf-428	260	1	these	these	DET
gujaf-428	260	2	findings	finding	NOUN
gujaf-428	260	3	contribute	contribute	VERB
gujaf-428	260	4	to	to	ADP
gujaf-428	260	5	the	the	DET
gujaf-428	260	6	growing	grow	VERB
gujaf-428	260	7	but	but	CCONJ
gujaf-428	260	8	context	context	NOUN
gujaf-428	260	9	-	-	PUNCT
gujaf-428	260	10	specific	specific	ADJ
gujaf-428	260	11	literature	literature	NOUN
gujaf-428	260	12	on	on	ADP
gujaf-428	260	13	sustainability	sustainability	NOUN
gujaf-428	260	14	-	-	PUNCT
gujaf-428	260	15	financial	financial	ADJ
gujaf-428	260	16	performance	performance	NOUN
gujaf-428	260	17	linkages	linkage	NOUN
gujaf-428	260	18	,	,	PUNCT
gujaf-428	260	19	emphasizing	emphasize	VERB
gujaf-428	260	20	the	the	DET
gujaf-428	260	21	complexity	complexity	NOUN
gujaf-428	260	22	and	and	CCONJ
gujaf-428	260	23	sectoral	sectoral	ADJ
gujaf-428	260	24	variations	variation	NOUN
gujaf-428	260	25	in	in	ADP
gujaf-428	260	26	emerging	emerge	VERB
gujaf-428	260	27	economies	economy	NOUN
gujaf-428	260	28	(	(	PUNCT
gujaf-428	260	29	khan	khan	PROPN
gujaf-428	260	30	et	et	PROPN
gujaf-428	260	31	al	al	PROPN
gujaf-428	260	32	.	.	PROPN
gujaf-428	260	33	,	,	PUNCT
gujaf-428	260	34	2021	2021	NUM
gujaf-428	260	35	;	;	PUNCT
gujaf-428	260	36	olayiwola	olayiwola	PROPN
gujaf-428	260	37	&	&	CCONJ
gujaf-428	260	38	adedeji	adedeji	NOUN
gujaf-428	260	39	,	,	PUNCT
gujaf-428	260	40	2022	2022	NUM
gujaf-428	260	41	)	)	PUNCT
gujaf-428	260	42	.	.	PUNCT
gujaf-428	261	1	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	261	2	,	,	PUNCT
gujaf-428	261	3	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	261	4	375	375	NUM
gujaf-428	261	5	despite	despite	SCONJ
gujaf-428	261	6	the	the	DET
gujaf-428	261	7	robustness	robustness	NOUN
gujaf-428	261	8	of	of	ADP
gujaf-428	261	9	the	the	DET
gujaf-428	261	10	panel	panel	NOUN
gujaf-428	261	11	data	data	VERB
gujaf-428	261	12	analysis	analysis	NOUN
gujaf-428	261	13	and	and	CCONJ
gujaf-428	261	14	the	the	DET
gujaf-428	261	15	application	application	NOUN
gujaf-428	261	16	of	of	ADP
gujaf-428	261	17	generalized	generalized	ADJ
gujaf-428	261	18	least	least	ADJ
gujaf-428	261	19	squares	square	NOUN
gujaf-428	261	20	techniques	technique	NOUN
gujaf-428	261	21	,	,	PUNCT
gujaf-428	261	22	this	this	DET
gujaf-428	261	23	study	study	NOUN
gujaf-428	261	24	has	have	VERB
gujaf-428	261	25	several	several	ADJ
gujaf-428	261	26	limitations	limitation	NOUN
gujaf-428	261	27	.	.	PUNCT
gujaf-428	262	1	first	first	ADV
gujaf-428	262	2	,	,	PUNCT
gujaf-428	262	3	the	the	DET
gujaf-428	262	4	relatively	relatively	ADV
gujaf-428	262	5	small	small	ADJ
gujaf-428	262	6	sample	sample	NOUN
gujaf-428	262	7	sizeof	sizeof	NOUN
gujaf-428	262	8	seven	seven	NUM
gujaf-428	262	9	firms	firm	NOUN
gujaf-428	262	10	,	,	PUNCT
gujaf-428	262	11	constrained	constrain	VERB
gujaf-428	262	12	by	by	ADP
gujaf-428	262	13	data	datum	NOUN
gujaf-428	262	14	availability	availability	NOUN
gujaf-428	262	15	,	,	PUNCT
gujaf-428	262	16	may	may	AUX
gujaf-428	262	17	limit	limit	VERB
gujaf-428	262	18	the	the	DET
gujaf-428	262	19	generalizability	generalizability	NOUN
gujaf-428	262	20	of	of	ADP
gujaf-428	262	21	the	the	DET
gujaf-428	262	22	findings	finding	NOUN
gujaf-428	262	23	beyond	beyond	ADP
gujaf-428	262	24	the	the	DET
gujaf-428	262	25	nigerian	nigerian	ADJ
gujaf-428	262	26	oil	oil	NOUN
gujaf-428	262	27	and	and	CCONJ
gujaf-428	262	28	gas	gas	NOUN
gujaf-428	262	29	industry	industry	NOUN
gujaf-428	262	30	.	.	PUNCT
gujaf-428	263	1	second	second	ADJ
gujaf-428	263	2	,	,	PUNCT
gujaf-428	263	3	the	the	DET
gujaf-428	263	4	use	use	NOUN
gujaf-428	263	5	of	of	ADP
gujaf-428	263	6	secondary	secondary	ADJ
gujaf-428	263	7	data	datum	NOUN
gujaf-428	263	8	from	from	ADP
gujaf-428	263	9	publicly	publicly	ADV
gujaf-428	263	10	available	available	ADJ
gujaf-428	263	11	sustainability	sustainability	NOUN
gujaf-428	263	12	reports	report	NOUN
gujaf-428	263	13	may	may	AUX
gujaf-428	263	14	not	not	PART
gujaf-428	263	15	fully	fully	ADV
gujaf-428	263	16	capture	capture	VERB
gujaf-428	263	17	qualitative	qualitative	ADJ
gujaf-428	263	18	nuances	nuance	NOUN
gujaf-428	263	19	or	or	CCONJ
gujaf-428	263	20	the	the	DET
gujaf-428	263	21	depth	depth	NOUN
gujaf-428	263	22	offirms	offirm	NOUN
gujaf-428	263	23	'	'	PART
gujaf-428	263	24	sustainability	sustainability	NOUN
gujaf-428	263	25	practices	practice	NOUN
gujaf-428	263	26	,	,	PUNCT
gujaf-428	263	27	especially	especially	ADV
gujaf-428	263	28	in	in	ADP
gujaf-428	263	29	an	an	DET
gujaf-428	263	30	environment	environment	NOUN
gujaf-428	263	31	where	where	SCONJ
gujaf-428	263	32	reporting	reporting	NOUN
gujaf-428	263	33	standards	standard	NOUN
gujaf-428	263	34	vary	vary	VERB
gujaf-428	263	35	widely	widely	ADV
gujaf-428	263	36	(	(	PUNCT
gujaf-428	263	37	michelon	michelon	PROPN
gujaf-428	263	38	et	et	PROPN
gujaf-428	263	39	al	al	PROPN
gujaf-428	263	40	.	.	PROPN
gujaf-428	263	41	,	,	PUNCT
gujaf-428	263	42	2015	2015	NUM
gujaf-428	263	43	)	)	PUNCT
gujaf-428	263	44	.	.	PUNCT
gujaf-428	264	1	third	third	ADV
gujaf-428	264	2	,	,	PUNCT
gujaf-428	264	3	the	the	DET
gujaf-428	264	4	study	study	NOUN
gujaf-428	264	5	focused	focus	VERB
gujaf-428	264	6	on	on	ADP
gujaf-428	264	7	short	short	ADJ
gujaf-428	264	8	-	-	PUNCT
gujaf-428	264	9	term	term	NOUN
gujaf-428	264	10	financial	financial	ADJ
gujaf-428	264	11	performance	performance	NOUN
gujaf-428	264	12	metrics	metric	NOUN
gujaf-428	264	13	(	(	PUNCT
gujaf-428	264	14	𝐹𝑃𝑖,𝑡	𝐹𝑃𝑖,𝑡	NOUN
gujaf-428	264	15	)	)	PUNCT
gujaf-428	264	16	such	such	ADJ
gujaf-428	264	17	as	as	ADP
gujaf-428	264	18	return	return	NOUN
gujaf-428	264	19	on	on	ADP
gujaf-428	264	20	assets	asset	NOUN
gujaf-428	264	21	;	;	PUNCT
gujaf-428	264	22	future	future	ADJ
gujaf-428	264	23	research	research	NOUN
gujaf-428	264	24	could	could	AUX
gujaf-428	264	25	explore	explore	VERB
gujaf-428	264	26	long	long	ADJ
gujaf-428	264	27	-	-	PUNCT
gujaf-428	264	28	term	term	NOUN
gujaf-428	264	29	value	value	NOUN
gujaf-428	264	30	creation	creation	NOUN
gujaf-428	264	31	and	and	CCONJ
gujaf-428	264	32	market	market	NOUN
gujaf-428	264	33	-	-	PUNCT
gujaf-428	264	34	based	base	VERB
gujaf-428	264	35	performance	performance	NOUN
gujaf-428	264	36	indicators	indicator	NOUN
gujaf-428	264	37	to	to	PART
gujaf-428	264	38	provide	provide	VERB
gujaf-428	264	39	a	a	DET
gujaf-428	264	40	more	more	ADV
gujaf-428	264	41	comprehensive	comprehensive	ADJ
gujaf-428	264	42	understanding	understanding	NOUN
gujaf-428	264	43	(	(	PUNCT
gujaf-428	264	44	ameer	ameer	PROPN
gujaf-428	264	45	&	&	CCONJ
gujaf-428	264	46	othman	othman	PROPN
gujaf-428	264	47	,	,	PUNCT
gujaf-428	264	48	2012	2012	NUM
gujaf-428	264	49	)	)	PUNCT
gujaf-428	264	50	.	.	PUNCT
gujaf-428	265	1	additionally	additionally	ADV
gujaf-428	265	2	,	,	PUNCT
gujaf-428	265	3	the	the	DET
gujaf-428	265	4	non	non	ADJ
gujaf-428	265	5	-	-	ADJ
gujaf-428	265	6	significant	significant	ADJ
gujaf-428	265	7	moderating	moderate	VERB
gujaf-428	265	8	effect	effect	NOUN
gujaf-428	265	9	of	of	ADP
gujaf-428	265	10	𝐹𝐸𝑆𝑖,𝑡invites	𝐹𝐸𝑆𝑖,𝑡invites	NUM
gujaf-428	265	11	further	further	ADJ
gujaf-428	265	12	inquiry	inquiry	NOUN
gujaf-428	265	13	into	into	ADP
gujaf-428	265	14	alternative	alternative	ADJ
gujaf-428	265	15	moderating	moderate	VERB
gujaf-428	265	16	or	or	CCONJ
gujaf-428	265	17	mediating	mediating	NOUN
gujaf-428	265	18	variables	variable	NOUN
gujaf-428	265	19	,	,	PUNCT
gujaf-428	265	20	such	such	ADJ
gujaf-428	265	21	as	as	ADP
gujaf-428	265	22	institutional	institutional	ADJ
gujaf-428	265	23	quality	quality	NOUN
gujaf-428	265	24	,	,	PUNCT
gujaf-428	265	25	regulatory	regulatory	ADJ
gujaf-428	265	26	enforcement	enforcement	NOUN
gujaf-428	265	27	,	,	PUNCT
gujaf-428	265	28	or	or	CCONJ
gujaf-428	265	29	corporate	corporate	ADJ
gujaf-428	265	30	culture	culture	NOUN
gujaf-428	265	31	,	,	PUNCT
gujaf-428	265	32	which	which	PRON
gujaf-428	265	33	may	may	AUX
gujaf-428	265	34	better	well	ADV
gujaf-428	265	35	explain	explain	VERB
gujaf-428	265	36	sustainability	sustainability	NOUN
gujaf-428	265	37	-	-	PUNCT
gujaf-428	265	38	financial	financial	ADJ
gujaf-428	265	39	performance	performance	NOUN
gujaf-428	265	40	dynamics	dynamic	NOUN
gujaf-428	265	41	in	in	ADP
gujaf-428	265	42	emerging	emerge	VERB
gujaf-428	265	43	markets	market	NOUN
gujaf-428	265	44	.	.	PUNCT
gujaf-428	266	1	in	in	ADP
gujaf-428	266	2	light	light	NOUN
gujaf-428	266	3	of	of	ADP
gujaf-428	266	4	these	these	DET
gujaf-428	266	5	findings	finding	NOUN
gujaf-428	266	6	and	and	CCONJ
gujaf-428	266	7	limitations	limitation	NOUN
gujaf-428	266	8	,	,	PUNCT
gujaf-428	266	9	several	several	ADJ
gujaf-428	266	10	recommendations	recommendation	NOUN
gujaf-428	266	11	emerge	emerge	VERB
gujaf-428	266	12	for	for	ADP
gujaf-428	266	13	policymakers	policymaker	NOUN
gujaf-428	266	14	,	,	PUNCT
gujaf-428	266	15	corporate	corporate	ADJ
gujaf-428	266	16	managers	manager	NOUN
gujaf-428	266	17	,	,	PUNCT
gujaf-428	266	18	and	and	CCONJ
gujaf-428	266	19	researchers	researcher	NOUN
gujaf-428	266	20	.	.	PUNCT
gujaf-428	267	1	regulators	regulator	NOUN
gujaf-428	267	2	should	should	AUX
gujaf-428	267	3	prioritize	prioritize	VERB
gujaf-428	267	4	the	the	DET
gujaf-428	267	5	establishment	establishment	NOUN
gujaf-428	267	6	and	and	CCONJ
gujaf-428	267	7	enforcement	enforcement	NOUN
gujaf-428	267	8	of	of	ADP
gujaf-428	267	9	standardized	standardized	ADJ
gujaf-428	267	10	sustainability	sustainability	NOUN
gujaf-428	267	11	reporting	reporting	NOUN
gujaf-428	267	12	frameworks	framework	NOUN
gujaf-428	267	13	tailored	tailor	VERB
gujaf-428	267	14	to	to	ADP
gujaf-428	267	15	the	the	DET
gujaf-428	267	16	oil	oil	NOUN
gujaf-428	267	17	and	and	CCONJ
gujaf-428	267	18	gas	gas	NOUN
gujaf-428	267	19	sector	sector	NOUN
gujaf-428	267	20	's	's	PART
gujaf-428	267	21	unique	unique	ADJ
gujaf-428	267	22	environmental	environmental	ADJ
gujaf-428	267	23	challenges	challenge	NOUN
gujaf-428	267	24	,	,	PUNCT
gujaf-428	267	25	thereby	thereby	ADV
gujaf-428	267	26	reducing	reduce	VERB
gujaf-428	267	27	reporting	reporting	NOUN
gujaf-428	267	28	heterogeneity	heterogeneity	NOUN
gujaf-428	267	29	and	and	CCONJ
gujaf-428	267	30	enhancing	enhance	VERB
gujaf-428	267	31	comparability	comparability	NOUN
gujaf-428	267	32	(	(	PUNCT
gujaf-428	267	33	khan	khan	PROPN
gujaf-428	267	34	et	et	PROPN
gujaf-428	267	35	al	al	PROPN
gujaf-428	267	36	.	.	PROPN
gujaf-428	267	37	,	,	PUNCT
gujaf-428	267	38	2021	2021	NUM
gujaf-428	267	39	)	)	PUNCT
gujaf-428	267	40	.	.	PUNCT
gujaf-428	268	1	firms	firm	NOUN
gujaf-428	268	2	should	should	AUX
gujaf-428	268	3	strategically	strategically	ADV
gujaf-428	268	4	invest	invest	VERB
gujaf-428	268	5	in	in	ADP
gujaf-428	268	6	social	social	ADJ
gujaf-428	268	7	sustainability	sustainability	NOUN
gujaf-428	268	8	initiatives	initiative	NOUN
gujaf-428	268	9	,	,	PUNCT
gujaf-428	268	10	given	give	VERB
gujaf-428	268	11	their	their	PRON
gujaf-428	268	12	positive	positive	ADJ
gujaf-428	268	13	association	association	NOUN
gujaf-428	268	14	with	with	ADP
gujaf-428	268	15	financial	financial	ADJ
gujaf-428	268	16	outcomes	outcome	NOUN
gujaf-428	268	17	,	,	PUNCT
gujaf-428	268	18	while	while	SCONJ
gujaf-428	268	19	managingenvironmentalcompliancecoststhroughinnovationandefficiencygains(olayinka	managingenvironmentalcompliancecoststhroughinnovationandefficiencygains(olayinka	PROPN
gujaf-428	268	20	&	&	CCONJ
gujaf-428	268	21	oluwamayowa	oluwamayowa	ADJ
gujaf-428	268	22	,	,	PUNCT
gujaf-428	268	23	2014	2014	NUM
gujaf-428	268	24	)	)	PUNCT
gujaf-428	268	25	.	.	PUNCT
gujaf-428	269	1	furthermore	furthermore	ADV
gujaf-428	269	2	,	,	PUNCT
gujaf-428	269	3	there	there	PRON
gujaf-428	269	4	is	be	VERB
gujaf-428	269	5	a	a	DET
gujaf-428	269	6	need	need	NOUN
gujaf-428	269	7	to	to	PART
gujaf-428	269	8	deepen	deepen	VERB
gujaf-428	269	9	corporate	corporate	ADJ
gujaf-428	269	10	governance	governance	NOUN
gujaf-428	269	11	reforms	reform	NOUN
gujaf-428	269	12	that	that	PRON
gujaf-428	269	13	strengthen	strengthen	VERB
gujaf-428	269	14	transparency	transparency	NOUN
gujaf-428	269	15	and	and	CCONJ
gujaf-428	269	16	accountability	accountability	NOUN
gujaf-428	269	17	to	to	PART
gujaf-428	269	18	unlock	unlock	VERB
gujaf-428	269	19	the	the	DET
gujaf-428	269	20	full	full	ADJ
gujaf-428	269	21	financial	financial	ADJ
gujaf-428	269	22	benefitsof	benefitsof	NOUN
gujaf-428	269	23	governance	governance	NOUN
gujaf-428	269	24	disclosures	disclosure	NOUN
gujaf-428	269	25	(	(	PUNCT
gujaf-428	269	26	adegbite	adegbite	PROPN
gujaf-428	269	27	&	&	CCONJ
gujaf-428	269	28	nakajima	nakajima	PROPN
gujaf-428	269	29	,	,	PUNCT
gujaf-428	269	30	2011	2011	NUM
gujaf-428	269	31	)	)	PUNCT
gujaf-428	269	32	.	.	PUNCT
gujaf-428	270	1	for	for	ADP
gujaf-428	270	2	future	future	ADJ
gujaf-428	270	3	research	research	NOUN
gujaf-428	270	4	,	,	PUNCT
gujaf-428	270	5	expanding	expand	VERB
gujaf-428	270	6	the	the	DET
gujaf-428	270	7	sample	sample	NOUN
gujaf-428	270	8	to	to	PART
gujaf-428	270	9	include	include	VERB
gujaf-428	270	10	oil	oil	NOUN
gujaf-428	270	11	and	and	CCONJ
gujaf-428	270	12	gas	gas	NOUN
gujaf-428	270	13	firms	firm	NOUN
gujaf-428	270	14	across	across	ADP
gujaf-428	270	15	multiple	multiple	ADJ
gujaf-428	270	16	emerging	emerge	VERB
gujaf-428	270	17	economies	economy	NOUN
gujaf-428	270	18	could	could	AUX
gujaf-428	270	19	offer	offer	VERB
gujaf-428	270	20	valuable	valuable	ADJ
gujaf-428	270	21	comparative	comparative	ADJ
gujaf-428	270	22	insights	insight	NOUN
gujaf-428	270	23	and	and	CCONJ
gujaf-428	270	24	improve	improve	VERB
gujaf-428	270	25	the	the	DET
gujaf-428	270	26	external	external	ADJ
gujaf-428	270	27	validity	validity	NOUN
gujaf-428	270	28	of	of	ADP
gujaf-428	270	29	results	result	NOUN
gujaf-428	270	30	.	.	PUNCT
gujaf-428	271	1	employing	employ	VERB
gujaf-428	271	2	mixed	mixed	ADJ
gujaf-428	271	3	-	-	PUNCT
gujaf-428	271	4	method	method	NOUN
gujaf-428	271	5	approaches	approach	NOUN
gujaf-428	271	6	that	that	PRON
gujaf-428	271	7	integrate	integrate	VERB
gujaf-428	271	8	qualitative	qualitative	ADJ
gujaf-428	271	9	casestudies	casestudie	NOUN
gujaf-428	271	10	with	with	ADP
gujaf-428	271	11	quantitative	quantitative	ADJ
gujaf-428	271	12	analysis	analysis	NOUN
gujaf-428	271	13	may	may	AUX
gujaf-428	271	14	also	also	ADV
gujaf-428	271	15	enrich	enrich	VERB
gujaf-428	271	16	the	the	DET
gujaf-428	271	17	understanding	understanding	NOUN
gujaf-428	271	18	of	of	ADP
gujaf-428	271	19	sustainability	sustainability	NOUN
gujaf-428	271	20	reporting	reporting	NOUN
gujaf-428	271	21	practices	practice	NOUN
gujaf-428	271	22	and	and	CCONJ
gujaf-428	271	23	their	their	PRON
gujaf-428	271	24	financial	financial	ADJ
gujaf-428	271	25	implications	implication	NOUN
gujaf-428	271	26	.	.	PUNCT
gujaf-428	272	1	moreover	moreover	ADV
gujaf-428	272	2	,	,	PUNCT
gujaf-428	272	3	examining	examine	VERB
gujaf-428	272	4	the	the	DET
gujaf-428	272	5	interplay	interplay	NOUN
gujaf-428	272	6	between	between	ADP
gujaf-428	272	7	environmental	environmental	ADJ
gujaf-428	272	8	sensitivity	sensitivity	NOUN
gujaf-428	272	9	and	and	CCONJ
gujaf-428	272	10	other	other	ADJ
gujaf-428	272	11	firm	firm	ADJ
gujaf-428	272	12	-	-	PUNCT
gujaf-428	272	13	level	level	NOUN
gujaf-428	272	14	factors	factor	NOUN
gujaf-428	272	15	such	such	ADJ
gujaf-428	272	16	as	as	ADP
gujaf-428	272	17	innovation	innovation	NOUN
gujaf-428	272	18	capacity	capacity	NOUN
gujaf-428	272	19	,	,	PUNCT
gujaf-428	272	20	stakeholder	stakeholder	NOUN
gujaf-428	272	21	engagement	engagement	NOUN
gujaf-428	272	22	,	,	PUNCT
gujaf-428	272	23	and	and	CCONJ
gujaf-428	272	24	supply	supply	NOUN
gujaf-428	272	25	chain	chain	NOUN
gujaf-428	272	26	integration	integration	NOUN
gujaf-428	272	27	could	could	AUX
gujaf-428	272	28	illuminate	illuminate	VERB
gujaf-428	272	29	complex	complex	ADJ
gujaf-428	272	30	moderating	moderate	VERB
gujaf-428	272	31	mechanisms	mechanism	NOUN
gujaf-428	272	32	(	(	PUNCT
gujaf-428	272	33	dibia	dibia	NOUN
gujaf-428	272	34	&	&	CCONJ
gujaf-428	272	35	onwuchekwa	onwuchekwa	PROPN
gujaf-428	272	36	,	,	PUNCT
gujaf-428	272	37	2020	2020	NUM
gujaf-428	272	38	)	)	PUNCT
gujaf-428	272	39	.	.	PUNCT
gujaf-428	273	1	finally	finally	ADV
gujaf-428	273	2	,	,	PUNCT
gujaf-428	273	3	longitudinal	longitudinal	ADJ
gujaf-428	273	4	studies	study	NOUN
gujaf-428	273	5	that	that	PRON
gujaf-428	273	6	assess	assess	VERB
gujaf-428	273	7	the	the	DET
gujaf-428	273	8	evolving	evolve	VERB
gujaf-428	273	9	impact	impact	NOUN
gujaf-428	273	10	of	of	ADP
gujaf-428	273	11	sustainability	sustainability	NOUN
gujaf-428	273	12	disclosures	disclosure	NOUN
gujaf-428	273	13	amid	amid	ADP
gujaf-428	273	14	tightening	tighten	VERB
gujaf-428	273	15	environmental	environmental	ADJ
gujaf-428	273	16	regulations	regulation	NOUN
gujaf-428	273	17	and	and	CCONJ
gujaf-428	273	18	shifting	shift	VERB
gujaf-428	273	19	stakeholder	stakeholder	NOUN
gujaf-428	273	20	expectations	expectation	NOUN
gujaf-428	273	21	would	would	AUX
gujaf-428	273	22	contribute	contribute	VERB
gujaf-428	273	23	to	to	ADP
gujaf-428	273	24	a	a	DET
gujaf-428	273	25	dynamic	dynamic	ADJ
gujaf-428	273	26	understanding	understanding	NOUN
gujaf-428	273	27	of	of	ADP
gujaf-428	273	28	these	these	DET
gujaf-428	273	29	relationships	relationship	NOUN
gujaf-428	273	30	.	.	PUNCT
gujaf-428	274	1	this	this	DET
gujaf-428	274	2	studyprovides	studyprovide	VERB
gujaf-428	274	3	empirical	empirical	ADJ
gujaf-428	274	4	evidence	evidence	NOUN
gujaf-428	274	5	that	that	SCONJ
gujaf-428	274	6	social	social	ADJ
gujaf-428	274	7	sustainabilityreporting	sustainabilityreporting	NOUN
gujaf-428	274	8	enhances	enhance	VERB
gujaf-428	274	9	financial	financial	ADJ
gujaf-428	274	10	performance	performance	NOUN
gujaf-428	274	11	in	in	ADP
gujaf-428	274	12	nigeria‘s	nigeria‘s	ADJ
gujaf-428	274	13	oil	oil	NOUN
gujaf-428	274	14	and	and	CCONJ
gujaf-428	274	15	gas	gas	NOUN
gujaf-428	274	16	sector	sector	NOUN
gujaf-428	274	17	,	,	PUNCT
gujaf-428	274	18	while	while	SCONJ
gujaf-428	274	19	environmental	environmental	ADJ
gujaf-428	274	20	and	and	CCONJ
gujaf-428	274	21	governance	governance	NOUN
gujaf-428	274	22	disclosures	disclosure	NOUN
gujaf-428	274	23	requirefurtherstrengtheningandcontextualadaptation.thelimitedmoderatingeffectoffirm	requirefurtherstrengtheningandcontextualadaptation.thelimitedmoderatingeffectoffirm	ADJ
gujaf-428	274	24	environmental	environmental	ADJ
gujaf-428	274	25	sensitivity	sensitivity	NOUN
gujaf-428	274	26	highlights	highlight	NOUN
gujaf-428	274	27	the	the	DET
gujaf-428	274	28	need	need	NOUN
gujaf-428	274	29	for	for	ADP
gujaf-428	274	30	more	more	ADV
gujaf-428	274	31	nuanced	nuanced	ADJ
gujaf-428	274	32	frameworks	framework	NOUN
gujaf-428	274	33	and	and	CCONJ
gujaf-428	274	34	proactive	proactive	ADJ
gujaf-428	274	35	policies	policy	NOUN
gujaf-428	274	36	to	to	PART
gujaf-428	274	37	foster	foster	VERB
gujaf-428	274	38	sustainability	sustainability	NOUN
gujaf-428	274	39	integration	integration	NOUN
gujaf-428	274	40	that	that	PRON
gujaf-428	274	41	aligns	align	VERB
gujaf-428	274	42	with	with	ADP
gujaf-428	274	43	financial	financial	ADJ
gujaf-428	274	44	value	value	NOUN
gujaf-428	274	45	creation	creation	NOUN
gujaf-428	274	46	in	in	ADP
gujaf-428	274	47	emerging	emerge	VERB
gujaf-428	274	48	markets	market	NOUN
gujaf-428	274	49	.	.	PUNCT
gujaf-428	275	1	such	such	ADJ
gujaf-428	275	2	efforts	effort	NOUN
gujaf-428	275	3	are	be	AUX
gujaf-428	275	4	essential	essential	ADJ
gujaf-428	275	5	for	for	ADP
gujaf-428	275	6	driving	drive	VERB
gujaf-428	275	7	sustainable	sustainable	ADJ
gujaf-428	275	8	growth	growth	NOUN
gujaf-428	275	9	and	and	CCONJ
gujaf-428	275	10	responsible	responsible	ADJ
gujaf-428	275	11	corporate	corporate	ADJ
gujaf-428	275	12	citizenship	citizenship	NOUN
gujaf-428	275	13	in	in	ADP
gujaf-428	275	14	sectors	sector	NOUN
gujaf-428	275	15	critical	critical	ADJ
gujaf-428	275	16	to	to	ADP
gujaf-428	275	17	nigeria‘s	nigeria‘s	ADJ
gujaf-428	275	18	economic	economic	ADJ
gujaf-428	275	19	development	development	NOUN
gujaf-428	275	20	.	.	PUNCT
gujaf-428	276	1	references	reference	NOUN
gujaf-428	276	2	adegbite	adegbite	PROPN
gujaf-428	276	3	,	,	PUNCT
gujaf-428	276	4	e.	e.	PROPN
gujaf-428	276	5	,&nakajima	,&nakajima	PROPN
gujaf-428	276	6	,	,	PUNCT
gujaf-428	276	7	c.(2011).corporategovernanceandfirmperformancein	c.(2011).corporategovernanceandfirmperformancein	PROPN
gujaf-428	276	8	nigeria	nigeria	PROPN
gujaf-428	276	9	:	:	PUNCT
gujaf-428	276	10	theroleofboardstructureandownership.corporategovernance	theroleofboardstructureandownership.corporategovernance	NUM
gujaf-428	276	11	:	:	PUNCT
gujaf-428	276	12	the	the	DET
gujaf-428	276	13	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	276	14	,	,	PUNCT
gujaf-428	276	15	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	276	16	376	376	NUM
gujaf-428	276	17	international	international	ADJ
gujaf-428	276	18	journal	journal	NOUN
gujaf-428	276	19	of	of	ADP
gujaf-428	276	20	business	business	NOUN
gujaf-428	276	21	in	in	ADP
gujaf-428	276	22	society	society	NOUN
gujaf-428	276	23	,	,	PUNCT
gujaf-428	276	24	11(5	11(5	NUM
gujaf-428	276	25	)	)	PUNCT
gujaf-428	276	26	,	,	PUNCT
gujaf-428	276	27	611–621	611–621	NUM
gujaf-428	276	28	.	.	PUNCT
gujaf-428	277	1	https://doi.org/10.1108/cg-09-2011-0052	https://doi.org/10.1108/cg-09-2011-0052	PRON
gujaf-428	277	2	agyemang	agyemang	PROPN
gujaf-428	277	3	,	,	PUNCT
gujaf-428	277	4	a.	a.	PROPN
gujaf-428	277	5	o.	o.	PROPN
gujaf-428	277	6	,	,	PUNCT
gujaf-428	277	7	yusheng	yusheng	PROPN
gujaf-428	277	8	,	,	PUNCT
gujaf-428	277	9	k.	k.	PROPN
gujaf-428	277	10	,	,	PUNCT
gujaf-428	277	11	&	&	CCONJ
gujaf-428	277	12	yeboah	yeboah	PROPN
gujaf-428	277	13	,	,	PUNCT
gujaf-428	277	14	e.	e.	PROPN
gujaf-428	277	15	(	(	PUNCT
gujaf-428	277	16	2021	2021	NUM
gujaf-428	277	17	)	)	PUNCT
gujaf-428	277	18	.	.	PUNCT
gujaf-428	278	1	corporate	corporate	ADJ
gujaf-428	278	2	social	social	ADJ
gujaf-428	278	3	responsibility	responsibility	NOUN
gujaf-428	278	4	and	and	CCONJ
gujaf-428	278	5	financial	financial	ADJ
gujaf-428	278	6	performance	performance	NOUN
gujaf-428	278	7	nexus	nexus	NOUN
gujaf-428	278	8	:	:	PUNCT
gujaf-428	278	9	the	the	DET
gujaf-428	278	10	moderating	moderate	VERB
gujaf-428	278	11	effect	effect	NOUN
gujaf-428	278	12	of	of	ADP
gujaf-428	278	13	ownership	ownership	NOUN
gujaf-428	278	14	structure	structure	NOUN
gujaf-428	278	15	.	.	PUNCT
gujaf-428	279	1	international	international	ADJ
gujaf-428	279	2	journal	journal	NOUN
gujaf-428	279	3	of	of	ADP
gujaf-428	279	4	corporate	corporate	ADJ
gujaf-428	279	5	social	social	ADJ
gujaf-428	279	6	responsibility	responsibility	NOUN
gujaf-428	279	7	,	,	PUNCT
gujaf-428	279	8	6(1	6(1	NUM
gujaf-428	279	9	)	)	PUNCT
gujaf-428	279	10	,	,	PUNCT
gujaf-428	279	11	1–15	1–15	NUM
gujaf-428	279	12	.	.	PUNCT
gujaf-428	280	1	https://doi.org/10.1186/s40991-021-00061-6	https://doi.org/10.1186/s40991-021-00061-6	NUM
gujaf-428	280	2	ameer	ameer	PROPN
gujaf-428	280	3	,	,	PUNCT
gujaf-428	280	4	r.	r.	PROPN
gujaf-428	280	5	,	,	PUNCT
gujaf-428	280	6	&	&	CCONJ
gujaf-428	280	7	othman	othman	PROPN
gujaf-428	280	8	,	,	PUNCT
gujaf-428	280	9	r.	r.	PROPN
gujaf-428	280	10	(	(	PUNCT
gujaf-428	280	11	2012	2012	NUM
gujaf-428	280	12	)	)	PUNCT
gujaf-428	280	13	.	.	PUNCT
gujaf-428	281	1	sustainability	sustainability	NOUN
gujaf-428	281	2	practices	practice	NOUN
gujaf-428	281	3	and	and	CCONJ
gujaf-428	281	4	corporate	corporate	ADJ
gujaf-428	281	5	financial	financial	ADJ
gujaf-428	281	6	performance	performance	NOUN
gujaf-428	281	7	:	:	PUNCT
gujaf-428	281	8	a	a	DET
gujaf-428	281	9	study	study	NOUN
gujaf-428	281	10	based	base	VERB
gujaf-428	281	11	on	on	ADP
gujaf-428	281	12	the	the	DET
gujaf-428	281	13	top	top	ADJ
gujaf-428	281	14	global	global	ADJ
gujaf-428	281	15	corporations	corporation	NOUN
gujaf-428	281	16	.	.	PUNCT
gujaf-428	282	1	journal	journal	PROPN
gujaf-428	282	2	of	of	ADP
gujaf-428	282	3	business	business	NOUN
gujaf-428	282	4	ethics	ethic	NOUN
gujaf-428	282	5	,	,	PUNCT
gujaf-428	282	6	108(1	108(1	NUM
gujaf-428	282	7	)	)	PUNCT
gujaf-428	282	8	,	,	PUNCT
gujaf-428	282	9	61–79	61–79	ADV
gujaf-428	282	10	.	.	PUNCT
gujaf-428	283	1	https://doi.org/10.1007/s10551-011-1063-y	https://doi.org/10.1007/s10551-011-1063-y	PROPN
gujaf-428	283	2	arowoshegbe	arowoshegbe	PROPN
gujaf-428	283	3	,	,	PUNCT
gujaf-428	283	4	a.o	a.o	PROPN
gujaf-428	283	5	.	.	PROPN
gujaf-428	283	6	,uniamikogbo	,uniamikogbo	PROPN
gujaf-428	283	7	,	,	PUNCT
gujaf-428	283	8	e.	e.	PROPN
gujaf-428	283	9	,	,	PUNCT
gujaf-428	283	10	&	&	CCONJ
gujaf-428	283	11	ajiboye	ajiboye	PROPN
gujaf-428	283	12	,	,	PUNCT
gujaf-428	283	13	b.o.(2021).sustainabilityreportingand	b.o.(2021).sustainabilityreportingand	ADP
gujaf-428	283	14	financial	financial	ADJ
gujaf-428	283	15	performance	performance	NOUN
gujaf-428	283	16	of	of	ADP
gujaf-428	283	17	quoted	quote	VERB
gujaf-428	283	18	companies	company	NOUN
gujaf-428	283	19	in	in	ADP
gujaf-428	283	20	nigeria	nigeria	PROPN
gujaf-428	283	21	.	.	PUNCT
gujaf-428	284	1	journal	journal	PROPN
gujaf-428	284	2	of	of	ADP
gujaf-428	284	3	accounting	accounting	NOUN
gujaf-428	284	4	and	and	CCONJ
gujaf-428	284	5	financial	financial	ADJ
gujaf-428	284	6	management	management	NOUN
gujaf-428	284	7	,	,	PUNCT
gujaf-428	284	8	7(3	7(3	NUM
gujaf-428	284	9	)	)	PUNCT
gujaf-428	284	10	,	,	PUNCT
gujaf-428	284	11	11–27	11–27	NUM
gujaf-428	284	12	.	.	PUNCT
gujaf-428	285	1	https://doi.org/10.47941/jafm.v7i3.1156	https://doi.org/10.47941/jafm.v7i3.1156	PROPN
gujaf-428	285	2	barney	barney	PROPN
gujaf-428	285	3	,	,	PUNCT
gujaf-428	285	4	j.	j.	PROPN
gujaf-428	285	5	(	(	PUNCT
gujaf-428	285	6	1991	1991	NUM
gujaf-428	285	7	)	)	PUNCT
gujaf-428	285	8	.	.	PUNCT
gujaf-428	286	1	firm	firm	ADJ
gujaf-428	286	2	resources	resource	NOUN
gujaf-428	286	3	and	and	CCONJ
gujaf-428	286	4	sustained	sustain	VERB
gujaf-428	286	5	competitive	competitive	ADJ
gujaf-428	286	6	advantage	advantage	NOUN
gujaf-428	286	7	.	.	PUNCT
gujaf-428	287	1	journal	journal	NOUN
gujaf-428	287	2	of	of	ADP
gujaf-428	287	3	management	management	NOUN
gujaf-428	287	4	,	,	PUNCT
gujaf-428	287	5	17(1	17(1	NUM
gujaf-428	287	6	)	)	PUNCT
gujaf-428	287	7	,	,	PUNCT
gujaf-428	287	8	99–120	99–120	NUM
gujaf-428	287	9	.	.	PUNCT
gujaf-428	287	10	https://doi.org/10.1177/014920639101700108	https://doi.org/10.1177/014920639101700108	PROPN
gujaf-428	287	11	clarkson	clarkson	PROPN
gujaf-428	287	12	,	,	PUNCT
gujaf-428	287	13	p.	p.	NOUN
gujaf-428	287	14	m.	m.	NOUN
gujaf-428	287	15	,	,	PUNCT
gujaf-428	287	16	li	li	PROPN
gujaf-428	287	17	,	,	PUNCT
gujaf-428	287	18	y.	y.	PROPN
gujaf-428	287	19	,	,	PUNCT
gujaf-428	287	20	richardson	richardson	PROPN
gujaf-428	287	21	,	,	PUNCT
gujaf-428	287	22	g.	g.	PROPN
gujaf-428	287	23	d.	d.	PROPN
gujaf-428	287	24	,	,	PUNCT
gujaf-428	287	25	&	&	CCONJ
gujaf-428	287	26	vasvari	vasvari	PROPN
gujaf-428	287	27	,	,	PUNCT
gujaf-428	288	1	f.	f.	PROPN
gujaf-428	288	2	p.	p.	PROPN
gujaf-428	288	3	(	(	PUNCT
gujaf-428	288	4	2008	2008	NUM
gujaf-428	288	5	)	)	PUNCT
gujaf-428	288	6	.	.	PUNCT
gujaf-428	289	1	revisiting	revisit	VERB
gujaf-428	289	2	the	the	DET
gujaf-428	289	3	relation	relation	NOUN
gujaf-428	289	4	between	between	ADP
gujaf-428	289	5	environmental	environmental	ADJ
gujaf-428	289	6	performance	performance	NOUN
gujaf-428	289	7	and	and	CCONJ
gujaf-428	289	8	environmental	environmental	ADJ
gujaf-428	289	9	disclosure	disclosure	NOUN
gujaf-428	289	10	:	:	PUNCT
gujaf-428	289	11	an	an	DET
gujaf-428	289	12	empirical	empirical	ADJ
gujaf-428	289	13	analysis	analysis	NOUN
gujaf-428	289	14	.	.	PUNCT
gujaf-428	290	1	accounting	accounting	NOUN
gujaf-428	290	2	,	,	PUNCT
gujaf-428	290	3	organizations	organization	NOUN
gujaf-428	290	4	and	and	CCONJ
gujaf-428	290	5	society	society	NOUN
gujaf-428	290	6	,	,	PUNCT
gujaf-428	290	7	33(4–5	33(4–5	PROPN
gujaf-428	290	8	)	)	PUNCT
gujaf-428	290	9	,	,	PUNCT
gujaf-428	290	10	303–327	303–327	NUM
gujaf-428	290	11	.	.	PUNCT
gujaf-428	291	1	https://doi.org/10.1016/j.aos.2007.05.003	https://doi.org/10.1016/j.aos.2007.05.003	NOUN
gujaf-428	291	2	cormier	cormier	PROPN
gujaf-428	291	3	,	,	PUNCT
gujaf-428	291	4	d.	d.	PROPN
gujaf-428	291	5	,	,	PUNCT
gujaf-428	291	6	&	&	CCONJ
gujaf-428	291	7	magnan	magnan	PROPN
gujaf-428	291	8	,	,	PUNCT
gujaf-428	291	9	m.	m.	NOUN
gujaf-428	291	10	(	(	PUNCT
gujaf-428	291	11	2007	2007	NUM
gujaf-428	291	12	)	)	PUNCT
gujaf-428	291	13	.	.	PUNCT
gujaf-428	292	1	the	the	DET
gujaf-428	292	2	revisited	revisit	VERB
gujaf-428	292	3	contribution	contribution	NOUN
gujaf-428	292	4	of	of	ADP
gujaf-428	292	5	environmental	environmental	ADJ
gujaf-428	292	6	reporting	reporting	NOUN
gujaf-428	292	7	to	to	ADP
gujaf-428	292	8	investors	investor	NOUN
gujaf-428	292	9	‘	'	PUNCT
gujaf-428	292	10	valuation	valuation	NOUN
gujaf-428	292	11	of	of	ADP
gujaf-428	292	12	a	a	DET
gujaf-428	292	13	firm‘s	firm‘s	PROPN
gujaf-428	292	14	earnings	earning	NOUN
gujaf-428	292	15	:	:	PUNCT
gujaf-428	292	16	an	an	DET
gujaf-428	292	17	international	international	ADJ
gujaf-428	292	18	perspective	perspective	NOUN
gujaf-428	292	19	.	.	PUNCT
gujaf-428	293	1	ecological	ecological	ADJ
gujaf-428	293	2	economics	economic	NOUN
gujaf-428	293	3	,	,	PUNCT
gujaf-428	293	4	62(3–4	62(3–4	PROPN
gujaf-428	293	5	)	)	PUNCT
gujaf-428	293	6	,	,	PUNCT
gujaf-428	293	7	613–626	613–626	NUM
gujaf-428	293	8	.	.	PUNCT
gujaf-428	294	1	https://doi.org/10.1016/j.ecolecon.2006.08.018	https://doi.org/10.1016/j.ecolecon.2006.08.018	PROPN
gujaf-428	294	2	dhaliwal	dhaliwal	PROPN
gujaf-428	294	3	,	,	PUNCT
gujaf-428	294	4	d.	d.	PROPN
gujaf-428	294	5	s.	s.	PROPN
gujaf-428	294	6	,	,	PUNCT
gujaf-428	294	7	li	li	PROPN
gujaf-428	294	8	,	,	PUNCT
gujaf-428	294	9	o.	o.	PROPN
gujaf-428	294	10	z.	z.	PROPN
gujaf-428	294	11	,	,	PUNCT
gujaf-428	294	12	tsang	tsang	PROPN
gujaf-428	294	13	,	,	PUNCT
gujaf-428	294	14	a.	a.	PROPN
gujaf-428	294	15	,	,	PUNCT
gujaf-428	294	16	&	&	CCONJ
gujaf-428	294	17	yang	yang	PROPN
gujaf-428	294	18	,	,	PUNCT
gujaf-428	294	19	y.	y.	PROPN
gujaf-428	294	20	g.	g.	PROPN
gujaf-428	294	21	(	(	PUNCT
gujaf-428	294	22	2011	2011	NUM
gujaf-428	294	23	)	)	PUNCT
gujaf-428	294	24	.	.	PUNCT
gujaf-428	295	1	voluntary	voluntary	ADJ
gujaf-428	295	2	nonfinancial	nonfinancial	ADJ
gujaf-428	295	3	disclosure	disclosure	NOUN
gujaf-428	295	4	and	and	CCONJ
gujaf-428	295	5	the	the	DET
gujaf-428	295	6	cost	cost	NOUN
gujaf-428	295	7	of	of	ADP
gujaf-428	295	8	equity	equity	NOUN
gujaf-428	295	9	capital	capital	NOUN
gujaf-428	295	10	:	:	PUNCT
gujaf-428	295	11	the	the	DET
gujaf-428	295	12	initiation	initiation	NOUN
gujaf-428	295	13	of	of	ADP
gujaf-428	295	14	corporate	corporate	ADJ
gujaf-428	295	15	social	social	ADJ
gujaf-428	295	16	responsibility	responsibility	NOUN
gujaf-428	295	17	reporting	report	VERB
gujaf-428	295	18	.	.	PUNCT
gujaf-428	296	1	the	the	DET
gujaf-428	296	2	accounting	accounting	NOUN
gujaf-428	296	3	review	review	PROPN
gujaf-428	296	4	,	,	PUNCT
gujaf-428	296	5	86(1	86(1	PROPN
gujaf-428	296	6	)	)	PUNCT
gujaf-428	296	7	,	,	PUNCT
gujaf-428	296	8	59–100	59–100	NUM
gujaf-428	296	9	.	.	PUNCT
gujaf-428	297	1	https://doi.org/10.2308/accr.00000005	https://doi.org/10.2308/accr.00000005	PROPN
gujaf-428	297	2	dibia	dibia	PROPN
gujaf-428	297	3	,	,	PUNCT
gujaf-428	297	4	n.	n.	PROPN
gujaf-428	297	5	o.	o.	PROPN
gujaf-428	297	6	,	,	PUNCT
gujaf-428	297	7	&	&	CCONJ
gujaf-428	297	8	onwuchekwa	onwuchekwa	PROPN
gujaf-428	297	9	,	,	PUNCT
gujaf-428	297	10	j.	j.	PROPN
gujaf-428	297	11	c.	c.	PROPN
gujaf-428	297	12	(	(	PUNCT
gujaf-428	297	13	2020	2020	NUM
gujaf-428	297	14	)	)	PUNCT
gujaf-428	297	15	.	.	PUNCT
gujaf-428	298	1	environmental	environmental	ADJ
gujaf-428	298	2	sensitivity	sensitivity	NOUN
gujaf-428	298	3	and	and	CCONJ
gujaf-428	298	4	sustainability	sustainability	NOUN
gujaf-428	298	5	reporting	report	VERB
gujaf-428	298	6	quality	quality	NOUN
gujaf-428	298	7	:	:	PUNCT
gujaf-428	298	8	evidence	evidence	NOUN
gujaf-428	298	9	from	from	ADP
gujaf-428	298	10	nigerian	nigerian	ADJ
gujaf-428	298	11	listed	list	VERB
gujaf-428	298	12	firms	firm	NOUN
gujaf-428	298	13	.	.	PUNCT
gujaf-428	299	1	environmental	environmental	ADJ
gujaf-428	299	2	economics	economic	NOUN
gujaf-428	299	3	,	,	PUNCT
gujaf-428	299	4	11(4	11(4	NUM
gujaf-428	299	5	)	)	PUNCT
gujaf-428	299	6	,	,	PUNCT
gujaf-428	299	7	67–77	67–77	NUM
gujaf-428	299	8	.	.	PUNCT
gujaf-428	300	1	https://doi.org/10.21511/ee.11(4).2020.06	https://doi.org/10.21511/ee.11(4).2020.06	NOUN
gujaf-428	300	2	fernando	fernando	PROPN
gujaf-428	300	3	,	,	PUNCT
gujaf-428	300	4	g.	g.	PROPN
gujaf-428	300	5	d.	d.	PROPN
gujaf-428	300	6	,	,	PUNCT
gujaf-428	300	7	&	&	CCONJ
gujaf-428	300	8	lawrence	lawrence	PROPN
gujaf-428	300	9	,	,	PUNCT
gujaf-428	300	10	s.	s.	PROPN
gujaf-428	300	11	(	(	PUNCT
gujaf-428	300	12	2014	2014	NUM
gujaf-428	300	13	)	)	PUNCT
gujaf-428	300	14	.	.	PUNCT
gujaf-428	301	1	corporate	corporate	ADJ
gujaf-428	301	2	governance	governance	NOUN
gujaf-428	301	3	,	,	PUNCT
gujaf-428	301	4	board	board	NOUN
gujaf-428	301	5	diversity	diversity	NOUN
gujaf-428	301	6	and	and	CCONJ
gujaf-428	301	7	firm	firm	ADJ
gujaf-428	301	8	performance	performance	NOUN
gujaf-428	301	9	:	:	PUNCT
gujaf-428	301	10	evidence	evidence	NOUN
gujaf-428	301	11	from	from	ADP
gujaf-428	301	12	sri	sri	PROPN
gujaf-428	301	13	lanka	lanka	PROPN
gujaf-428	301	14	.	.	PUNCT
gujaf-428	302	1	international	international	ADJ
gujaf-428	302	2	journal	journal	PROPN
gujaf-428	302	3	of	of	ADP
gujaf-428	302	4	disclosure	disclosure	NOUN
gujaf-428	302	5	and	and	CCONJ
gujaf-428	302	6	governance	governance	NOUN
gujaf-428	302	7	,	,	PUNCT
gujaf-428	302	8	11(4	11(4	NUM
gujaf-428	302	9	)	)	PUNCT
gujaf-428	302	10	,	,	PUNCT
gujaf-428	302	11	318–333	318–333	NUM
gujaf-428	302	12	.	.	PUNCT
gujaf-428	303	1	https://doi.org/10.1057/jdg.2013.29	https://doi.org/10.1057/jdg.2013.29	PROPN
gujaf-428	303	2	hart	hart	PROPN
gujaf-428	303	3	,	,	PUNCT
gujaf-428	303	4	s.	s.	PROPN
gujaf-428	303	5	l.	l.	PROPN
gujaf-428	303	6	(	(	PUNCT
gujaf-428	303	7	1995	1995	NUM
gujaf-428	303	8	)	)	PUNCT
gujaf-428	303	9	.	.	PUNCT
gujaf-428	304	1	a	a	DET
gujaf-428	304	2	natural	natural	ADJ
gujaf-428	304	3	-	-	PUNCT
gujaf-428	304	4	resource	resource	NOUN
gujaf-428	304	5	-	-	PUNCT
gujaf-428	304	6	based	base	VERB
gujaf-428	304	7	view	view	NOUN
gujaf-428	304	8	of	of	ADP
gujaf-428	304	9	the	the	DET
gujaf-428	304	10	firm	firm	NOUN
gujaf-428	304	11	.	.	PUNCT
gujaf-428	305	1	academy	academy	PROPN
gujaf-428	305	2	of	of	ADP
gujaf-428	305	3	management	management	PROPN
gujaf-428	305	4	review	review	PROPN
gujaf-428	305	5	,	,	PUNCT
gujaf-428	305	6	20(4	20(4	NOUN
gujaf-428	305	7	)	)	PUNCT
gujaf-428	305	8	,	,	PUNCT
gujaf-428	305	9	986–1014	986–1014	NUM
gujaf-428	305	10	.	.	PUNCT
gujaf-428	306	1	https://doi.org/10.5465/amr.1995.9512280033	https://doi.org/10.5465/amr.1995.9512280033	PROPN
gujaf-428	306	2	ibrahim	ibrahim	PROPN
gujaf-428	306	3	,	,	PUNCT
gujaf-428	306	4	y.	y.	PROPN
gujaf-428	306	5	k.	k.	PROPN
gujaf-428	306	6	,	,	PUNCT
gujaf-428	306	7	mohammed	mohammed	PROPN
gujaf-428	306	8	,	,	PUNCT
gujaf-428	306	9	a.	a.	NOUN
gujaf-428	306	10	n.	n.	PROPN
gujaf-428	306	11	,	,	PUNCT
gujaf-428	306	12	agbi	agbi	PROPN
gujaf-428	306	13	,	,	PUNCT
gujaf-428	306	14	s.	s.	PROPN
gujaf-428	306	15	e.	e.	PROPN
gujaf-428	306	16	,	,	PUNCT
gujaf-428	306	17	kaoje	kaoje	PROPN
gujaf-428	306	18	,	,	PUNCT
gujaf-428	306	19	n.	n.	PROPN
gujaf-428	306	20	a.	a.	PROPN
gujaf-428	306	21	,	,	PUNCT
gujaf-428	306	22	&	&	CCONJ
gujaf-428	306	23	abdulkarim	abdulkarim	PROPN
gujaf-428	306	24	,	,	PUNCT
gujaf-428	306	25	u.	u.	PROPN
gujaf-428	306	26	f.	f.	PROPN
gujaf-428	306	27	(	(	PUNCT
gujaf-428	306	28	2021	2021	NUM
gujaf-428	306	29	)	)	PUNCT
gujaf-428	306	30	.	.	PUNCT
gujaf-428	307	1	sustainability	sustainability	NOUN
gujaf-428	307	2	reporting	reporting	NOUN
gujaf-428	307	3	and	and	CCONJ
gujaf-428	307	4	financial	financial	ADJ
gujaf-428	307	5	performance	performance	NOUN
gujaf-428	307	6	of	of	ADP
gujaf-428	307	7	listed	list	VERB
gujaf-428	307	8	oil	oil	NOUN
gujaf-428	307	9	and	and	CCONJ
gujaf-428	307	10	gas	gas	NOUN
gujaf-428	307	11	firms	firm	NOUN
gujaf-428	307	12	in	in	ADP
gujaf-428	307	13	nigeria	nigeria	PROPN
gujaf-428	307	14	.	.	PUNCT
gujaf-428	308	1	gusau	gusau	PROPN
gujaf-428	308	2	journal	journal	PROPN
gujaf-428	308	3	of	of	ADP
gujaf-428	308	4	accounting	accounting	NOUN
gujaf-428	308	5	and	and	CCONJ
gujaf-428	308	6	finance	finance	NOUN
gujaf-428	308	7	,	,	PUNCT
gujaf-428	308	8	2(3	2(3	NUM
gujaf-428	308	9	)	)	PUNCT
gujaf-428	308	10	,	,	PUNCT
gujaf-428	308	11	17	17	NUM
gujaf-428	308	12	-	-	SYM
gujaf-428	308	13	17	17	NUM
gujaf-428	308	14	.	.	PUNCT
gujaf-428	309	1	ikpor	ikpor	PROPN
gujaf-428	309	2	,	,	PUNCT
gujaf-428	309	3	i.	i.	NOUN
gujaf-428	309	4	m.	m.	PROPN
gujaf-428	309	5	,	,	PUNCT
gujaf-428	309	6	&	&	CCONJ
gujaf-428	309	7	acha	acha	PROPN
gujaf-428	309	8	,	,	PUNCT
gujaf-428	309	9	m.	m.	NOUN
gujaf-428	309	10	i.	i.	PROPN
gujaf-428	309	11	(	(	PUNCT
gujaf-428	309	12	2023	2023	NUM
gujaf-428	309	13	)	)	PUNCT
gujaf-428	309	14	.	.	PUNCT
gujaf-428	310	1	environmental	environmental	ADJ
gujaf-428	310	2	sensitivity	sensitivity	NOUN
gujaf-428	310	3	and	and	CCONJ
gujaf-428	310	4	sustainability	sustainability	NOUN
gujaf-428	310	5	reporting	reporting	NOUN
gujaf-428	310	6	amongnigerianoilandgascompanies	amongnigerianoilandgascompanie	NOUN
gujaf-428	310	7	.	.	PUNCT
gujaf-428	311	1	journalofsustainablefinance&investment	journalofsustainablefinance&investment	NOUN
gujaf-428	311	2	,	,	PUNCT
gujaf-428	311	3	13(1	13(1	NUM
gujaf-428	311	4	)	)	PUNCT
gujaf-428	311	5	,	,	PUNCT
gujaf-428	311	6	99–118	99–118	X
gujaf-428	311	7	.	.	PUNCT
gujaf-428	311	8	https://doi.org/10.1080/20430795.2022.2120542	https://doi.org/10.1080/20430795.2022.2120542	PUNCT
gujaf-428	312	1	jensen	jensen	PROPN
gujaf-428	312	2	,	,	PUNCT
gujaf-428	312	3	m.	m.	PROPN
gujaf-428	312	4	c.	c.	PROPN
gujaf-428	312	5	,	,	PUNCT
gujaf-428	312	6	&	&	CCONJ
gujaf-428	312	7	meckling	meckling	PROPN
gujaf-428	312	8	,	,	PUNCT
gujaf-428	312	9	w.	w.	PROPN
gujaf-428	312	10	h.	h.	PROPN
gujaf-428	312	11	(	(	PUNCT
gujaf-428	312	12	1976	1976	NUM
gujaf-428	312	13	)	)	PUNCT
gujaf-428	312	14	.	.	PUNCT
gujaf-428	313	1	theory	theory	NOUN
gujaf-428	313	2	of	of	ADP
gujaf-428	313	3	the	the	DET
gujaf-428	313	4	firm	firm	NOUN
gujaf-428	313	5	:	:	PUNCT
gujaf-428	313	6	managerial	managerial	ADJ
gujaf-428	313	7	behavior	behavior	NOUN
gujaf-428	313	8	,	,	PUNCT
gujaf-428	313	9	agency	agency	NOUN
gujaf-428	313	10	costs	cost	NOUN
gujaf-428	313	11	and	and	CCONJ
gujaf-428	313	12	ownership	ownership	NOUN
gujaf-428	313	13	structure	structure	NOUN
gujaf-428	313	14	.	.	PUNCT
gujaf-428	314	1	journal	journal	NOUN
gujaf-428	314	2	of	of	ADP
gujaf-428	314	3	financial	financial	ADJ
gujaf-428	314	4	economics	economic	NOUN
gujaf-428	314	5	,	,	PUNCT
gujaf-428	314	6	3(4	3(4	NUM
gujaf-428	314	7	)	)	PUNCT
gujaf-428	314	8	,	,	PUNCT
gujaf-428	314	9	305–360	305–360	NUM
gujaf-428	314	10	.	.	PUNCT
gujaf-428	315	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-428	315	2	gusaujournalofaccountingandfinance	gusaujournalofaccountingandfinance	NOUN
gujaf-428	315	3	,	,	PUNCT
gujaf-428	315	4	vol.5,issue1,april,2024	vol.5,issue1,april,2024	PROPN
gujaf-428	315	5	377	377	NUM
gujaf-428	315	6	khan	khan	PROPN
gujaf-428	315	7	,	,	PUNCT
gujaf-428	315	8	a.	a.	NOUN
gujaf-428	315	9	,	,	PUNCT
gujaf-428	315	10	muttakin	muttakin	PROPN
gujaf-428	315	11	,	,	PUNCT
gujaf-428	315	12	m.	m.	PROPN
gujaf-428	315	13	b.	b.	PROPN
gujaf-428	315	14	,	,	PUNCT
gujaf-428	315	15	&	&	CCONJ
gujaf-428	315	16	siddiqui	siddiqui	PROPN
gujaf-428	315	17	,	,	PUNCT
gujaf-428	315	18	j.	j.	PROPN
gujaf-428	315	19	(	(	PUNCT
gujaf-428	315	20	2021	2021	NUM
gujaf-428	315	21	)	)	PUNCT
gujaf-428	315	22	.	.	PUNCT
gujaf-428	316	1	corporate	corporate	ADJ
gujaf-428	316	2	sustainability	sustainability	NOUN
gujaf-428	316	3	reporting	reporting	NOUN
gujaf-428	316	4	and	and	CCONJ
gujaf-428	316	5	financial	financial	ADJ
gujaf-428	316	6	performance	performance	NOUN
gujaf-428	316	7	:	:	PUNCT
gujaf-428	316	8	evidence	evidence	NOUN
gujaf-428	316	9	from	from	ADP
gujaf-428	316	10	listed	list	VERB
gujaf-428	316	11	firms	firm	NOUN
gujaf-428	316	12	in	in	ADP
gujaf-428	316	13	nigeria	nigeria	PROPN
gujaf-428	316	14	.	.	PUNCT
gujaf-428	317	1	sustainability	sustainability	NOUN
gujaf-428	317	2	,	,	PUNCT
gujaf-428	317	3	13(7	13(7	NUM
gujaf-428	317	4	)	)	PUNCT
gujaf-428	317	5	,	,	PUNCT
gujaf-428	317	6	3761	3761	NUM
gujaf-428	317	7	.	.	PUNCT
gujaf-428	318	1	https://doi.org/10.3390/su13073761	https://doi.org/10.3390/su13073761	PUNCT
gujaf-428	318	2	khan	khan	PROPN
gujaf-428	318	3	,	,	PUNCT
gujaf-428	318	4	m.	m.	NOUN
gujaf-428	318	5	,	,	PUNCT
gujaf-428	318	6	serafeim	serafeim	PROPN
gujaf-428	318	7	,	,	PUNCT
gujaf-428	318	8	g.	g.	PROPN
gujaf-428	318	9	,	,	PUNCT
gujaf-428	318	10	&	&	CCONJ
gujaf-428	318	11	yoon	yoon	PROPN
gujaf-428	318	12	,	,	PUNCT
gujaf-428	318	13	a.	a.	NOUN
gujaf-428	318	14	(	(	PUNCT
gujaf-428	318	15	2021	2021	NUM
gujaf-428	318	16	)	)	PUNCT
gujaf-428	318	17	.	.	PUNCT
gujaf-428	319	1	corporate	corporate	ADJ
gujaf-428	319	2	sustainability	sustainability	NOUN
gujaf-428	319	3	:	:	PUNCT
gujaf-428	319	4	first	first	ADJ
gujaf-428	319	5	evidence	evidence	NOUN
gujaf-428	319	6	on	on	ADP
gujaf-428	319	7	materiality	materiality	NOUN
gujaf-428	319	8	.	.	PUNCT
gujaf-428	320	1	the	the	DET
gujaf-428	320	2	accounting	accounting	NOUN
gujaf-428	320	3	review	review	NOUN
gujaf-428	320	4	,	,	PUNCT
gujaf-428	320	5	91(6	91(6	NUM
gujaf-428	320	6	)	)	PUNCT
gujaf-428	320	7	,	,	PUNCT
gujaf-428	320	8	1697–1724	1697–1724	NUM
gujaf-428	320	9	.	.	PUNCT
gujaf-428	321	1	https://doi.org/10.2308/accr52271	https://doi.org/10.2308/accr52271	PROPN
gujaf-428	321	2	klettner	klettner	PROPN
gujaf-428	321	3	,	,	PUNCT
gujaf-428	321	4	a.	a.	PROPN
gujaf-428	321	5	,	,	PUNCT
gujaf-428	321	6	clarke	clarke	PROPN
gujaf-428	321	7	,	,	PUNCT
gujaf-428	321	8	t.	t.	PROPN
gujaf-428	321	9	,	,	PUNCT
gujaf-428	321	10	&	&	CCONJ
gujaf-428	321	11	boersma	boersma	PROPN
gujaf-428	321	12	,	,	PUNCT
gujaf-428	321	13	m.	m.	NOUN
gujaf-428	321	14	(	(	PUNCT
gujaf-428	321	15	2014	2014	NUM
gujaf-428	321	16	)	)	PUNCT
gujaf-428	321	17	.	.	PUNCT
gujaf-428	322	1	the	the	DET
gujaf-428	322	2	governance	governance	NOUN
gujaf-428	322	3	of	of	ADP
gujaf-428	322	4	corporate	corporate	ADJ
gujaf-428	322	5	sustainability	sustainability	NOUN
gujaf-428	322	6	:	:	PUNCT
gujaf-428	322	7	empirical	empirical	ADJ
gujaf-428	322	8	insights	insight	NOUN
gujaf-428	322	9	into	into	ADP
gujaf-428	322	10	the	the	DET
gujaf-428	322	11	development	development	NOUN
gujaf-428	322	12	,	,	PUNCT
gujaf-428	322	13	leadership	leadership	NOUN
gujaf-428	322	14	and	and	CCONJ
gujaf-428	322	15	implementation	implementation	NOUN
gujaf-428	322	16	ofresponsible	ofresponsible	ADJ
gujaf-428	322	17	business	business	NOUN
gujaf-428	322	18	strategy	strategy	NOUN
gujaf-428	322	19	.	.	PUNCT
gujaf-428	323	1	journal	journal	NOUN
gujaf-428	323	2	of	of	ADP
gujaf-428	323	3	business	business	NOUN
gujaf-428	323	4	ethics	ethic	NOUN
gujaf-428	323	5	,	,	PUNCT
gujaf-428	323	6	122(1	122(1	NUM
gujaf-428	323	7	)	)	PUNCT
gujaf-428	323	8	,	,	PUNCT
gujaf-428	323	9	145–165	145–165	NUM
gujaf-428	323	10	.	.	PUNCT
gujaf-428	324	1	https://doi.org/10.1007/s10551-013-1750-y	https://doi.org/10.1007/s10551-013-1750-y	ADJ
gujaf-428	324	2	michelon	michelon	PROPN
gujaf-428	324	3	,	,	PUNCT
gujaf-428	324	4	g.	g.	PROPN
gujaf-428	324	5	,	,	PUNCT
gujaf-428	324	6	bozzolan	bozzolan	PROPN
gujaf-428	324	7	,	,	PUNCT
gujaf-428	324	8	s.	s.	PROPN
gujaf-428	324	9	,	,	PUNCT
gujaf-428	324	10	&	&	CCONJ
gujaf-428	324	11	beretta	beretta	PROPN
gujaf-428	324	12	,	,	PUNCT
gujaf-428	324	13	s.	s.	PROPN
gujaf-428	324	14	(	(	PUNCT
gujaf-428	324	15	2015a	2015a	NUM
gujaf-428	324	16	)	)	PUNCT
gujaf-428	324	17	.	.	PUNCT
gujaf-428	325	1	corporate	corporate	ADJ
gujaf-428	325	2	sustainability	sustainability	NOUN
gujaf-428	325	3	performance	performance	NOUN
gujaf-428	325	4	and	and	CCONJ
gujaf-428	325	5	assurance	assurance	NOUN
gujaf-428	325	6	:	:	PUNCT
gujaf-428	325	7	the	the	DET
gujaf-428	325	8	role	role	NOUN
gujaf-428	325	9	of	of	ADP
gujaf-428	325	10	internal	internal	ADJ
gujaf-428	325	11	control	control	NOUN
gujaf-428	325	12	.	.	PUNCT
gujaf-428	326	1	accounting	accounting	NOUN
gujaf-428	326	2	,	,	PUNCT
gujaf-428	326	3	auditing	auditing	NOUN
gujaf-428	326	4	&	&	CCONJ
gujaf-428	326	5	accountability	accountability	NOUN
gujaf-428	326	6	journal	journal	NOUN
gujaf-428	326	7	,	,	PUNCT
gujaf-428	326	8	28(3	28(3	NUM
gujaf-428	326	9	)	)	PUNCT
gujaf-428	326	10	,	,	PUNCT
gujaf-428	326	11	346–376	346–376	PROPN
gujaf-428	326	12	.	.	PUNCT
gujaf-428	327	1	https://doi.org/10.1108/aaaj-05-2014-1675	https://doi.org/10.1108/aaaj-05-2014-1675	PROPN
gujaf-428	327	2	michelon	michelon	PROPN
gujaf-428	327	3	,	,	PUNCT
gujaf-428	327	4	g.	g.	PROPN
gujaf-428	327	5	,	,	PUNCT
gujaf-428	327	6	bozzolan	bozzolan	PROPN
gujaf-428	327	7	,	,	PUNCT
gujaf-428	327	8	s.	s.	PROPN
gujaf-428	327	9	,	,	PUNCT
gujaf-428	327	10	&	&	CCONJ
gujaf-428	327	11	beretta	beretta	PROPN
gujaf-428	327	12	,	,	PUNCT
gujaf-428	327	13	s.	s.	PROPN
gujaf-428	327	14	(	(	PUNCT
gujaf-428	327	15	2015b	2015b	NUM
gujaf-428	327	16	)	)	PUNCT
gujaf-428	327	17	.	.	PUNCT
gujaf-428	328	1	sustainability	sustainability	NOUN
gujaf-428	328	2	disclosure	disclosure	NOUN
gujaf-428	328	3	and	and	CCONJ
gujaf-428	328	4	firm	firm	ADJ
gujaf-428	328	5	performance	performance	NOUN
gujaf-428	328	6	:	:	PUNCT
gujaf-428	328	7	the	the	DET
gujaf-428	328	8	moderating	moderate	VERB
gujaf-428	328	9	effect	effect	NOUN
gujaf-428	328	10	of	of	ADP
gujaf-428	328	11	environmental	environmental	ADJ
gujaf-428	328	12	sensitivity	sensitivity	NOUN
gujaf-428	328	13	.	.	PUNCT
gujaf-428	329	1	sustainability	sustainability	NOUN
gujaf-428	329	2	accounting	accounting	NOUN
gujaf-428	329	3	,	,	PUNCT
gujaf-428	329	4	management	management	NOUN
gujaf-428	329	5	and	and	CCONJ
gujaf-428	329	6	policy	policy	NOUN
gujaf-428	329	7	journal	journal	NOUN
gujaf-428	329	8	,	,	PUNCT
gujaf-428	329	9	6(1	6(1	NUM
gujaf-428	329	10	)	)	PUNCT
gujaf-428	329	11	,	,	PUNCT
gujaf-428	330	1	5–29	5–29	PROPN
gujaf-428	330	2	.	.	PUNCT
gujaf-428	331	1	https://doi.org/10.1108/sampj-12-2013-0075	https://doi.org/10.1108/sampj-12-2013-0075	PROPN
gujaf-428	331	2	odoemelam	odoemelam	PROPN
gujaf-428	331	3	,	,	PUNCT
gujaf-428	331	4	n.	n.	PROPN
gujaf-428	331	5	,	,	PUNCT
gujaf-428	331	6	okafor	okafor	PROPN
gujaf-428	331	7	,	,	PUNCT
gujaf-428	331	8	r.	r.	PROPN
gujaf-428	331	9	g.	g.	PROPN
gujaf-428	331	10	,	,	PUNCT
gujaf-428	331	11	&	&	CCONJ
gujaf-428	331	12	onyali	onyali	PROPN
gujaf-428	331	13	,	,	PUNCT
gujaf-428	331	14	c.	c.	PROPN
gujaf-428	331	15	i.	i.	PROPN
gujaf-428	331	16	(	(	PUNCT
gujaf-428	331	17	2019	2019	NUM
gujaf-428	331	18	)	)	PUNCT
gujaf-428	331	19	.	.	PUNCT
gujaf-428	332	1	environmental	environmental	ADJ
gujaf-428	332	2	disclosure	disclosure	NOUN
gujaf-428	332	3	and	and	CCONJ
gujaf-428	332	4	financial	financial	ADJ
gujaf-428	332	5	performance	performance	NOUN
gujaf-428	332	6	of	of	ADP
gujaf-428	332	7	quoted	quote	VERB
gujaf-428	332	8	oil	oil	NOUN
gujaf-428	332	9	and	and	CCONJ
gujaf-428	332	10	gas	gas	NOUN
gujaf-428	332	11	companies	company	NOUN
gujaf-428	332	12	in	in	ADP
gujaf-428	332	13	nigeria	nigeria	PROPN
gujaf-428	332	14	.	.	PUNCT
gujaf-428	333	1	international	international	ADJ
gujaf-428	333	2	journal	journal	PROPN
gujaf-428	333	3	of	of	ADP
gujaf-428	333	4	energy	energy	NOUN
gujaf-428	333	5	economics	economic	NOUN
gujaf-428	333	6	and	and	CCONJ
gujaf-428	333	7	policy	policy	NOUN
gujaf-428	333	8	,	,	PUNCT
gujaf-428	333	9	9(5	9(5	NUM
gujaf-428	333	10	)	)	PUNCT
gujaf-428	333	11	,	,	PUNCT
gujaf-428	333	12	251–256	251–256	NUM
gujaf-428	333	13	.	.	PUNCT
gujaf-428	334	1	https://doi.org/10.32479/ijeep.8029	https://doi.org/10.32479/ijeep.8029	PROPN
gujaf-428	334	2	olayinka	olayinka	PROPN
gujaf-428	334	3	,	,	PUNCT
gujaf-428	334	4	a.	a.	PROPN
gujaf-428	334	5	,	,	PUNCT
gujaf-428	334	6	&	&	CCONJ
gujaf-428	334	7	oluwamayowa	oluwamayowa	PROPN
gujaf-428	334	8	,	,	PUNCT
gujaf-428	334	9	a.	a.	NOUN
gujaf-428	334	10	(	(	PUNCT
gujaf-428	334	11	2014	2014	NUM
gujaf-428	334	12	)	)	PUNCT
gujaf-428	334	13	.	.	PUNCT
gujaf-428	335	1	social	social	ADJ
gujaf-428	335	2	disclosure	disclosure	NOUN
gujaf-428	335	3	and	and	CCONJ
gujaf-428	335	4	financial	financial	ADJ
gujaf-428	335	5	performance	performance	NOUN
gujaf-428	335	6	of	of	ADP
gujaf-428	335	7	nigerian	nigerian	ADJ
gujaf-428	335	8	firms	firm	NOUN
gujaf-428	335	9	.	.	PUNCT
gujaf-428	336	1	international	international	ADJ
gujaf-428	336	2	journal	journal	PROPN
gujaf-428	336	3	of	of	ADP
gujaf-428	336	4	business	business	NOUN
gujaf-428	336	5	and	and	CCONJ
gujaf-428	336	6	management	management	NOUN
gujaf-428	336	7	,	,	PUNCT
gujaf-428	336	8	9(4	9(4	NUM
gujaf-428	336	9	)	)	PUNCT
gujaf-428	336	10	,	,	PUNCT
gujaf-428	336	11	120–129	120–129	NUM
gujaf-428	336	12	.	.	PUNCT
gujaf-428	337	1	https://doi.org/10.5539/ijbm.v9n4p120	https://doi.org/10.5539/ijbm.v9n4p120	ADJ
gujaf-428	337	2	olayiwola	olayiwola	NOUN
gujaf-428	337	3	,	,	PUNCT
gujaf-428	337	4	w.	w.	PROPN
gujaf-428	337	5	,	,	PUNCT
gujaf-428	337	6	&	&	CCONJ
gujaf-428	337	7	adedeji	adedeji	PROPN
gujaf-428	337	8	,	,	PUNCT
gujaf-428	337	9	s.	s.	PROPN
gujaf-428	337	10	(	(	PUNCT
gujaf-428	337	11	2022	2022	NUM
gujaf-428	337	12	)	)	PUNCT
gujaf-428	337	13	.	.	PUNCT
gujaf-428	338	1	financial	financial	ADJ
gujaf-428	338	2	performance	performance	NOUN
gujaf-428	338	3	and	and	CCONJ
gujaf-428	338	4	sustainability	sustainability	NOUN
gujaf-428	338	5	reporting	reporting	NOUN
gujaf-428	338	6	in	in	ADP
gujaf-428	338	7	nigeria‘s	nigeria‘s	ADJ
gujaf-428	338	8	oil	oil	NOUN
gujaf-428	338	9	and	and	CCONJ
gujaf-428	338	10	gas	gas	NOUN
gujaf-428	338	11	sector	sector	NOUN
gujaf-428	338	12	.	.	PUNCT
gujaf-428	339	1	journal	journal	NOUN
gujaf-428	339	2	of	of	ADP
gujaf-428	339	3	african	african	ADJ
gujaf-428	339	4	business	business	NOUN
gujaf-428	339	5	,	,	PUNCT
gujaf-428	339	6	23(1	23(1	NUM
gujaf-428	339	7	)	)	PUNCT
gujaf-428	339	8	,	,	PUNCT
gujaf-428	339	9	98–117	98–117	PROPN
gujaf-428	339	10	.	.	PUNCT
gujaf-428	340	1	https://doi.org/10.1080/15228916.2021.1916512	https://doi.org/10.1080/15228916.2021.1916512	PROPN
gujaf-428	340	2	olayiwola	olayiwola	PROPN
gujaf-428	340	3	,	,	PUNCT
gujaf-428	340	4	w.	w.	PROPN
gujaf-428	340	5	k.	k.	PROPN
gujaf-428	340	6	,	,	PUNCT
gujaf-428	340	7	&	&	CCONJ
gujaf-428	340	8	adedeji	adedeji	PROPN
gujaf-428	340	9	,	,	PUNCT
gujaf-428	340	10	s.	s.	PROPN
gujaf-428	340	11	b.	b.	PROPN
gujaf-428	340	12	(	(	PUNCT
gujaf-428	340	13	2022	2022	NUM
gujaf-428	340	14	)	)	PUNCT
gujaf-428	340	15	.	.	PUNCT
gujaf-428	341	1	the	the	DET
gujaf-428	341	2	effect	effect	NOUN
gujaf-428	341	3	of	of	ADP
gujaf-428	341	4	sustainability	sustainability	NOUN
gujaf-428	341	5	reporting	reporting	NOUN
gujaf-428	341	6	on	on	ADP
gujaf-428	341	7	firm	firm	ADJ
gujaf-428	341	8	financial	financial	ADJ
gujaf-428	341	9	performance	performance	NOUN
gujaf-428	341	10	:	:	PUNCT
gujaf-428	341	11	evidence	evidence	NOUN
gujaf-428	341	12	from	from	ADP
gujaf-428	341	13	nigeria‘s	nigeria‘s	ADJ
gujaf-428	341	14	oil	oil	NOUN
gujaf-428	341	15	and	and	CCONJ
gujaf-428	341	16	gas	gas	NOUN
gujaf-428	341	17	sector	sector	NOUN
gujaf-428	341	18	.	.	PUNCT
gujaf-428	342	1	international	international	ADJ
gujaf-428	342	2	journalof	journalof	ADJ
gujaf-428	342	3	finance&economics	finance&economics	PROPN
gujaf-428	342	4	,	,	PUNCT
gujaf-428	342	5	27(2	27(2	NUM
gujaf-428	342	6	)	)	PUNCT
gujaf-428	342	7	,	,	PUNCT
gujaf-428	342	8	1235–1249.https://doi.org/10.1002	1235–1249.https://doi.org/10.1002	NUM
gujaf-428	342	9	/	/	SYM
gujaf-428	342	10	ijfe.2426	ijfe.2426	PROPN
gujaf-428	342	11	shan	shan	NOUN
gujaf-428	342	12	,	,	PUNCT
gujaf-428	342	13	y.	y.	PROPN
gujaf-428	342	14	g.	g.	PROPN
gujaf-428	342	15	,	,	PUNCT
gujaf-428	342	16	&	&	CCONJ
gujaf-428	342	17	tang	tang	PROPN
gujaf-428	342	18	,	,	PUNCT
gujaf-428	342	19	d.	d.	PROPN
gujaf-428	342	20	(	(	PUNCT
gujaf-428	342	21	2020	2020	NUM
gujaf-428	342	22	)	)	PUNCT
gujaf-428	342	23	.	.	PUNCT
gujaf-428	343	1	corporate	corporate	ADJ
gujaf-428	343	2	governance	governance	NOUN
gujaf-428	343	3	and	and	CCONJ
gujaf-428	343	4	voluntary	voluntary	ADJ
gujaf-428	343	5	corporate	corporate	ADJ
gujaf-428	343	6	social	social	ADJ
gujaf-428	343	7	responsibility	responsibility	NOUN
gujaf-428	343	8	reporting	report	VERB
gujaf-428	343	9	.	.	PUNCT
gujaf-428	344	1	journal	journal	PROPN
gujaf-428	344	2	of	of	ADP
gujaf-428	344	3	contemporary	contemporary	PROPN
gujaf-428	344	4	accounting	accounting	PROPN
gujaf-428	344	5	&	&	CCONJ
gujaf-428	344	6	economics	economic	NOUN
gujaf-428	344	7	,	,	PUNCT
gujaf-428	344	8	16(1	16(1	NUM
gujaf-428	344	9	)	)	PUNCT
gujaf-428	344	10	,	,	PUNCT
gujaf-428	344	11	100185	100185	NUM
gujaf-428	344	12	.	.	PUNCT
gujaf-428	345	1	https://doi.org/10.1016/j.jcae.2019.100185	https://doi.org/10.1016/j.jcae.2019.100185	ADJ
gujaf-428	345	2	suchman	suchman	NOUN
gujaf-428	345	3	,	,	PUNCT
gujaf-428	345	4	m.	m.	NOUN
gujaf-428	345	5	c.	c.	PROPN
gujaf-428	345	6	(	(	PUNCT
gujaf-428	345	7	1995	1995	NUM
gujaf-428	345	8	)	)	PUNCT
gujaf-428	345	9	.	.	PUNCT
gujaf-428	346	1	managing	manage	VERB
gujaf-428	346	2	legitimacy	legitimacy	NOUN
gujaf-428	346	3	:	:	PUNCT
gujaf-428	346	4	strategic	strategic	ADJ
gujaf-428	346	5	and	and	CCONJ
gujaf-428	346	6	institutional	institutional	ADJ
gujaf-428	346	7	approaches	approach	NOUN
gujaf-428	346	8	.	.	PUNCT
gujaf-428	347	1	academy	academy	PROPN
gujaf-428	347	2	of	of	ADP
gujaf-428	347	3	management	management	PROPN
gujaf-428	347	4	review	review	PROPN
gujaf-428	347	5	,	,	PUNCT
gujaf-428	347	6	20(3	20(3	NOUN
gujaf-428	347	7	)	)	PUNCT
gujaf-428	347	8	,	,	PUNCT
gujaf-428	347	9	571–610	571–610	NUM
gujaf-428	347	10	.	.	PUNCT
gujaf-428	348	1	https://doi.org/10.5465/amr.1995.9508080331	https://doi.org/10.5465/amr.1995.9508080331	PROPN
gujaf-428	348	2	sulaimon	sulaimon	PROPN
gujaf-428	348	3	,	,	PUNCT
gujaf-428	348	4	a.	a.	NOUN
gujaf-428	348	5	a.	a.	PROPN
gujaf-428	348	6	,	,	PUNCT
gujaf-428	348	7	adedoyin	adedoyin	PROPN
gujaf-428	348	8	,	,	PUNCT
gujaf-428	348	9	a.	a.	NOUN
gujaf-428	348	10	o.	o.	PROPN
gujaf-428	348	11	,	,	PUNCT
gujaf-428	348	12	&	&	CCONJ
gujaf-428	348	13	okonji	okonji	PROPN
gujaf-428	348	14	,	,	PUNCT
gujaf-428	348	15	j.	j.	PROPN
gujaf-428	348	16	i.	i.	PROPN
gujaf-428	348	17	(	(	PUNCT
gujaf-428	348	18	2020	2020	NUM
gujaf-428	348	19	)	)	PUNCT
gujaf-428	348	20	.	.	PUNCT
gujaf-428	349	1	legitimacy	legitimacy	NOUN
gujaf-428	349	2	and	and	CCONJ
gujaf-428	349	3	environmental	environmental	ADJ
gujaf-428	349	4	disclosures	disclosure	NOUN
gujaf-428	349	5	in	in	ADP
gujaf-428	349	6	nigerian	nigerian	ADJ
gujaf-428	349	7	oil	oil	NOUN
gujaf-428	349	8	and	and	CCONJ
gujaf-428	349	9	gas	gas	NOUN
gujaf-428	349	10	industry	industry	NOUN
gujaf-428	349	11	.	.	PUNCT
gujaf-428	350	1	environmental	environmental	ADJ
gujaf-428	350	2	economics	economic	NOUN
gujaf-428	350	3	,	,	PUNCT
gujaf-428	350	4	11(3	11(3	NUM
gujaf-428	350	5	)	)	PUNCT
gujaf-428	350	6	,	,	PUNCT
gujaf-428	350	7	45–53	45–53	NUM
gujaf-428	350	8	.	.	PUNCT
gujaf-428	351	1	https://doi.org/10.21511/ee.11(3).2020.05	https://doi.org/10.21511/ee.11(3).2020.05	NOUN
gujaf-428	351	2	uwuigbe	uwuigbe	NOUN
gujaf-428	351	3	,	,	PUNCT
gujaf-428	351	4	u.	u.	PROPN
gujaf-428	351	5	,	,	PUNCT
gujaf-428	351	6	&	&	CCONJ
gujaf-428	351	7	uadiale	uadiale	NOUN
gujaf-428	351	8	,	,	PUNCT
gujaf-428	351	9	o.	o.	NOUN
gujaf-428	351	10	m.	m.	NOUN
gujaf-428	351	11	(	(	PUNCT
gujaf-428	351	12	2011	2011	NUM
gujaf-428	351	13	)	)	PUNCT
gujaf-428	351	14	.	.	PUNCT
gujaf-428	352	1	the	the	DET
gujaf-428	352	2	impact	impact	NOUN
gujaf-428	352	3	of	of	ADP
gujaf-428	352	4	corporate	corporate	ADJ
gujaf-428	352	5	social	social	ADJ
gujaf-428	352	6	responsibility	responsibility	NOUN
gujaf-428	352	7	on	on	ADP
gujaf-428	352	8	financial	financial	ADJ
gujaf-428	352	9	performance	performance	NOUN
gujaf-428	352	10	of	of	ADP
gujaf-428	352	11	nigerian	nigerian	ADJ
gujaf-428	352	12	firms	firm	NOUN
gujaf-428	352	13	.	.	PUNCT
gujaf-428	353	1	international	international	ADJ
gujaf-428	353	2	journal	journal	PROPN
gujaf-428	353	3	of	of	ADP
gujaf-428	353	4	economic	economic	ADJ
gujaf-428	353	5	development	development	NOUN
gujaf-428	353	6	research	research	NOUN
gujaf-428	353	7	and	and	CCONJ
gujaf-428	353	8	investment	investment	NOUN
gujaf-428	353	9	,	,	PUNCT
gujaf-428	353	10	2(1	2(1	NUM
gujaf-428	353	11	)	)	PUNCT
gujaf-428	353	12	,	,	PUNCT
gujaf-428	353	13	122–135	122–135	NUM
gujaf-428	353	14	.	.	PUNCT