id	sid	tid	token	lemma	pos
gujaf-45	1	1	gusau	gusau	PROPN
gujaf-45	1	2	journal	journal	NOUN
gujaf-45	1	3	of	of	ADP
gujaf-45	1	4	accounting	accounting	NOUN
gujaf-45	1	5	and	and	CCONJ
gujaf-45	1	6	finance	finance	NOUN
gujaf-45	1	7	(	(	PUNCT
gujaf-45	1	8	gujaf	gujaf	NOUN
gujaf-45	1	9	)	)	PUNCT
gujaf-45	1	10	vol	vol	NOUN
gujaf-45	1	11	.	.	NOUN
gujaf-45	1	12	1	1	NUM
gujaf-45	1	13	issue	issue	NOUN
gujaf-45	1	14	2	2	NUM
gujaf-45	1	15	,	,	PUNCT
gujaf-45	1	16	october	october	PROPN
gujaf-45	1	17	,	,	PUNCT
gujaf-45	1	18	2020	2020	NUM
gujaf-45	1	19	issn	issn	VERB
gujaf-45	1	20	:	:	PUNCT
gujaf-45	1	21	2756	2756	NUM
gujaf-45	1	22	-	-	PUNCT
gujaf-45	1	23	665x	665x	NOUN
gujaf-45	1	24	a	a	DET
gujaf-45	1	25	publication	publication	NOUN
gujaf-45	1	26	of	of	ADP
gujaf-45	1	27	department	department	NOUN
gujaf-45	1	28	of	of	ADP
gujaf-45	1	29	accounting	accounting	NOUN
gujaf-45	1	30	and	and	CCONJ
gujaf-45	1	31	finance	finance	NOUN
gujaf-45	1	32	,	,	PUNCT
gujaf-45	1	33	faculty	faculty	NOUN
gujaf-45	1	34	of	of	ADP
gujaf-45	1	35	management	management	NOUN
gujaf-45	1	36	and	and	CCONJ
gujaf-45	1	37	social	social	ADJ
gujaf-45	1	38	sciences	science	NOUN
gujaf-45	1	39	,	,	PUNCT
gujaf-45	1	40	federal	federal	ADJ
gujaf-45	1	41	university	university	NOUN
gujaf-45	1	42	gusau	gusau	NOUN
gujaf-45	1	43	,	,	PUNCT
gujaf-45	1	44	zamfara	zamfara	PROPN
gujaf-45	1	45	state	state	PROPN
gujaf-45	1	46	–	–	PUNCT
gujaf-45	1	47	nigeria	nigeria	PROPN
gujaf-45	1	48	gusau	gusau	PROPN
gujaf-45	1	49	journal	journal	PROPN
gujaf-45	1	50	of	of	ADP
gujaf-45	1	51	accounting	accounting	NOUN
gujaf-45	1	52	and	and	CCONJ
gujaf-45	1	53	finance	finance	NOUN
gujaf-45	1	54	,	,	PUNCT
gujaf-45	1	55	vol	vol	NOUN
gujaf-45	1	56	.	.	PUNCT
gujaf-45	2	1	i	i	PRON
gujaf-45	2	2	,	,	PUNCT
gujaf-45	2	3	issue	issue	NOUN
gujaf-45	2	4	2	2	NUM
gujaf-45	2	5	,	,	PUNCT
gujaf-45	2	6	october	october	PROPN
gujaf-45	2	7	,	,	PUNCT
gujaf-45	2	8	2020	2020	NUM
gujaf-45	2	9	1	1	NUM
gujaf-45	2	10	financial	financial	ADJ
gujaf-45	2	11	performance	performance	NOUN
gujaf-45	2	12	and	and	CCONJ
gujaf-45	2	13	corporate	corporate	ADJ
gujaf-45	2	14	social	social	ADJ
gujaf-45	2	15	responsibility	responsibility	NOUN
gujaf-45	2	16	in	in	ADP
gujaf-45	2	17	listed	list	VERB
gujaf-45	2	18	non	non	ADJ
gujaf-45	2	19	financial	financial	ADJ
gujaf-45	2	20	firms	firm	NOUN
gujaf-45	2	21	in	in	ADP
gujaf-45	2	22	nigeria	nigeria	PROPN
gujaf-45	2	23	armayau	armayau	VERB
gujaf-45	2	24	yusuf	yusuf	PROPN
gujaf-45	2	25	department	department	PROPN
gujaf-45	2	26	of	of	ADP
gujaf-45	2	27	accounting	accounting	PROPN
gujaf-45	2	28	,	,	PUNCT
gujaf-45	2	29	nigerian	nigerian	ADJ
gujaf-45	2	30	defence	defence	PROPN
gujaf-45	2	31	-	-	PUNCT
gujaf-45	2	32	kaduna	kaduna	PROPN
gujaf-45	2	33	+2347035131243/altopng@yahoo.com	+2347035131243/altopng@yahoo.com	PROPN
gujaf-45	2	34	mohammed	mohammed	PROPN
gujaf-45	2	35	nma	nma	PROPN
gujaf-45	2	36	ahmed	ahmed	PROPN
gujaf-45	2	37	phd	phd	PROPN
gujaf-45	2	38	department	department	PROPN
gujaf-45	2	39	of	of	ADP
gujaf-45	2	40	accounting	accounting	PROPN
gujaf-45	2	41	,	,	PUNCT
gujaf-45	2	42	nigerian	nigerian	ADJ
gujaf-45	2	43	defence	defence	PROPN
gujaf-45	2	44	-	-	PUNCT
gujaf-45	2	45	kaduna	kaduna	PROPN
gujaf-45	2	46	+2348065293366/nmaahmed64@gmail.com	+2348065293366/nmaahmed64@gmail.com	X
gujaf-45	2	47	professor	professor	PROPN
gujaf-45	2	48	joshua	joshua	PROPN
gujaf-45	2	49	okpanachi	okpanachi	PROPN
gujaf-45	2	50	department	department	PROPN
gujaf-45	2	51	of	of	ADP
gujaf-45	2	52	accounting	accounting	PROPN
gujaf-45	2	53	,	,	PUNCT
gujaf-45	2	54	nigerian	nigerian	ADJ
gujaf-45	2	55	defence	defence	PROPN
gujaf-45	2	56	-	-	PUNCT
gujaf-45	2	57	kaduna	kaduna	PROPN
gujaf-45	2	58	+2348035557958/okpasmg82@gmail.com	+2348035557958/okpasmg82@gmail.com	X
gujaf-45	2	59	onipe	onipe	PROPN
gujaf-45	2	60	adabenege	adabenege	PROPN
gujaf-45	2	61	yahaya	yahaya	PROPN
gujaf-45	2	62	phd	phd	PROPN
gujaf-45	2	63	department	department	PROPN
gujaf-45	2	64	of	of	ADP
gujaf-45	2	65	accounting	accounting	PROPN
gujaf-45	2	66	,	,	PUNCT
gujaf-45	2	67	nigerian	nigerian	ADJ
gujaf-45	2	68	defence	defence	PROPN
gujaf-45	2	69	-	-	PUNCT
gujaf-45	2	70	kaduna	kaduna	PROPN
gujaf-45	3	1	+2348036064334/yoadabenege@nda.edu.ng	+2348036064334/yoadabenege@nda.edu.ng	NOUN
gujaf-45	3	2	samuel	samuel	PROPN
gujaf-45	3	3	eniola	eniola	PROPN
gujaf-45	3	4	agbi	agbi	PROPN
gujaf-45	3	5	phd	phd	PROPN
gujaf-45	3	6	department	department	PROPN
gujaf-45	3	7	of	of	ADP
gujaf-45	3	8	accounting	accounting	NOUN
gujaf-45	3	9	,	,	PUNCT
gujaf-45	3	10	faculty	faculty	NOUN
gujaf-45	3	11	of	of	ADP
gujaf-45	3	12	management	management	NOUN
gujaf-45	3	13	sciences	sciences	PROPN
gujaf-45	3	14	,	,	PUNCT
gujaf-45	3	15	nigerian	nigerian	ADJ
gujaf-45	3	16	defence	defence	PROPN
gujaf-45	3	17	-	-	PUNCT
gujaf-45	3	18	kaduna	kaduna	PROPN
gujaf-45	3	19	+2348036064334/yoadabenege@nda.edu.ng	+2348036064334/yoadabenege@nda.edu.ng	PROPN
gujaf-45	3	20	lami	lami	PROPN
gujaf-45	3	21	musa	musa	PROPN
gujaf-45	3	22	yaro	yaro	PROPN
gujaf-45	3	23	department	department	PROPN
gujaf-45	3	24	of	of	ADP
gujaf-45	3	25	business	business	PROPN
gujaf-45	3	26	administration	administration	PROPN
gujaf-45	3	27	,	,	PUNCT
gujaf-45	3	28	national	national	PROPN
gujaf-45	3	29	open	open	ADJ
gujaf-45	3	30	university	university	PROPN
gujaf-45	3	31	of	of	ADP
gujaf-45	3	32	nigerian	nigerian	PROPN
gujaf-45	3	33	+2348028907600/yarolami@gmail.com	+2348028907600/yarolami@gmail.com	PROPN
gujaf-45	4	1	zainab	zainab	PROPN
gujaf-45	4	2	yusuf	yusuf	PROPN
gujaf-45	4	3	phd	phd	PROPN
gujaf-45	4	4	department	department	PROPN
gujaf-45	4	5	of	of	ADP
gujaf-45	4	6	educational	educational	ADJ
gujaf-45	4	7	foundations	foundations	PROPN
gujaf-45	4	8	kaduna	kaduna	PROPN
gujaf-45	4	9	state	state	PROPN
gujaf-45	4	10	university	university	PROPN
gujaf-45	4	11	,	,	PUNCT
gujaf-45	4	12	kaduna	kaduna	PROPN
gujaf-45	4	13	+2348038852879/zainabyusuf@kasu.edu.ng	+2348038852879/zainabyusuf@kasu.edu.ng	ADJ
gujaf-45	4	14	mailto:+2347035131243/altopng@yahoo.com	mailto:+2347035131243/altopng@yahoo.com	PROPN
gujaf-45	4	15	mailto:+2348065293366/nmaahmed64@gmail.com	mailto:+2348065293366/nmaahmed64@gmail.com	X
gujaf-45	5	1	mailto:+2348035557958/okpasmg82@gmail.com	mailto:+2348035557958/okpasmg82@gmail.com	X
gujaf-45	5	2	mailto:+2348036064334/yoadabenege@nda.edu.ng	mailto:+2348036064334/yoadabenege@nda.edu.ng	NOUN
gujaf-45	5	3	mailto:+2348036064334/yoadabenege@nda.edu.ng	mailto:+2348036064334/yoadabenege@nda.edu.ng	PROPN
gujaf-45	5	4	mailto:+2348028907600/yarolami@gmail.com	mailto:+2348028907600/yarolami@gmail.com	PROPN
gujaf-45	5	5	mailto:+2348038852879/zainabyusuf@kasu.edu.ng	mailto:+2348038852879/zainabyusuf@kasu.edu.ng	PART
gujaf-45	5	6	gusau	gusau	ADJ
gujaf-45	5	7	journal	journal	NOUN
gujaf-45	5	8	of	of	ADP
gujaf-45	5	9	accounting	accounting	NOUN
gujaf-45	5	10	and	and	CCONJ
gujaf-45	5	11	finance	finance	NOUN
gujaf-45	5	12	,	,	PUNCT
gujaf-45	5	13	vol	vol	NOUN
gujaf-45	5	14	.	.	PUNCT
gujaf-45	6	1	i	i	PRON
gujaf-45	6	2	,	,	PUNCT
gujaf-45	6	3	issue	issue	NOUN
gujaf-45	6	4	2	2	NUM
gujaf-45	6	5	,	,	PUNCT
gujaf-45	6	6	october	october	PROPN
gujaf-45	6	7	,	,	PUNCT
gujaf-45	6	8	2020	2020	NUM
gujaf-45	6	9	2	2	NUM
gujaf-45	6	10	abstract	abstract	NOUN
gujaf-45	6	11	this	this	DET
gujaf-45	6	12	study	study	NOUN
gujaf-45	6	13	evaluates	evaluate	VERB
gujaf-45	6	14	financial	financial	ADJ
gujaf-45	6	15	performance	performance	NOUN
gujaf-45	6	16	and	and	CCONJ
gujaf-45	6	17	corporate	corporate	ADJ
gujaf-45	6	18	social	social	ADJ
gujaf-45	6	19	responsibility	responsibility	NOUN
gujaf-45	6	20	in	in	ADP
gujaf-45	6	21	listed	list	VERB
gujaf-45	6	22	non	non	ADJ
gujaf-45	6	23	-	-	ADJ
gujaf-45	6	24	financial	financial	ADJ
gujaf-45	6	25	firms	firm	NOUN
gujaf-45	6	26	in	in	ADP
gujaf-45	6	27	nigeria	nigeria	PROPN
gujaf-45	6	28	from	from	ADP
gujaf-45	6	29	2009	2009	NUM
gujaf-45	6	30	to	to	ADP
gujaf-45	6	31	2018	2018	NUM
gujaf-45	6	32	.	.	PUNCT
gujaf-45	7	1	csr	csr	NOUN
gujaf-45	7	2	practice	practice	NOUN
gujaf-45	7	3	by	by	ADP
gujaf-45	7	4	companies	company	NOUN
gujaf-45	7	5	is	be	AUX
gujaf-45	7	6	virtually	virtually	ADV
gujaf-45	7	7	affected	affect	VERB
gujaf-45	7	8	by	by	ADP
gujaf-45	7	9	their	their	PRON
gujaf-45	7	10	operations	operation	NOUN
gujaf-45	7	11	and	and	CCONJ
gujaf-45	7	12	performance	performance	NOUN
gujaf-45	7	13	.	.	PUNCT
gujaf-45	8	1	therefore	therefore	ADV
gujaf-45	8	2	,	,	PUNCT
gujaf-45	8	3	companies	company	NOUN
gujaf-45	8	4	with	with	ADP
gujaf-45	8	5	better	well	ADJ
gujaf-45	8	6	performance	performance	NOUN
gujaf-45	8	7	are	be	AUX
gujaf-45	8	8	expected	expect	VERB
gujaf-45	8	9	to	to	PART
gujaf-45	8	10	engage	engage	VERB
gujaf-45	8	11	more	more	ADV
gujaf-45	8	12	in	in	ADP
gujaf-45	8	13	csr	csr	NOUN
gujaf-45	8	14	and	and	CCONJ
gujaf-45	8	15	consider	consider	VERB
gujaf-45	8	16	public	public	ADJ
gujaf-45	8	17	interest	interest	NOUN
gujaf-45	8	18	in	in	ADP
gujaf-45	8	19	corporate	corporate	ADJ
gujaf-45	8	20	decision	decision	NOUN
gujaf-45	8	21	making	making	NOUN
gujaf-45	8	22	.	.	PUNCT
gujaf-45	9	1	the	the	DET
gujaf-45	9	2	population	population	NOUN
gujaf-45	9	3	of	of	ADP
gujaf-45	9	4	this	this	DET
gujaf-45	9	5	study	study	NOUN
gujaf-45	9	6	covers	cover	VERB
gujaf-45	9	7	all	all	DET
gujaf-45	9	8	the	the	DET
gujaf-45	9	9	seventy	seventy	NUM
gujaf-45	9	10	-	-	PUNCT
gujaf-45	9	11	five	five	NUM
gujaf-45	9	12	(	(	PUNCT
gujaf-45	9	13	75	75	NUM
gujaf-45	9	14	)	)	PUNCT
gujaf-45	9	15	listed	list	VERB
gujaf-45	9	16	non	non	ADJ
gujaf-45	9	17	-	-	ADJ
gujaf-45	9	18	financial	financial	ADJ
gujaf-45	9	19	firms	firm	NOUN
gujaf-45	9	20	in	in	ADP
gujaf-45	9	21	nigeria	nigeria	PROPN
gujaf-45	9	22	from	from	ADP
gujaf-45	9	23	january	january	PROPN
gujaf-45	9	24	2009	2009	NUM
gujaf-45	9	25	31st	31st	NOUN
gujaf-45	9	26	december	december	PROPN
gujaf-45	9	27	,	,	PUNCT
gujaf-45	9	28	2018	2018	NUM
gujaf-45	9	29	,	,	PUNCT
gujaf-45	9	30	from	from	ADP
gujaf-45	9	31	these	these	DET
gujaf-45	9	32	a	a	DET
gujaf-45	9	33	sample	sample	NOUN
gujaf-45	9	34	of	of	ADP
gujaf-45	9	35	fifty	fifty	NUM
gujaf-45	9	36	six	six	NUM
gujaf-45	9	37	(	(	PUNCT
gujaf-45	9	38	56	56	NUM
gujaf-45	9	39	)	)	PUNCT
gujaf-45	9	40	listed	list	VERB
gujaf-45	9	41	non	non	ADJ
gujaf-45	9	42	-	-	ADJ
gujaf-45	9	43	financial	financial	ADJ
gujaf-45	9	44	firms	firm	NOUN
gujaf-45	9	45	were	be	AUX
gujaf-45	9	46	selected	select	VERB
gujaf-45	9	47	by	by	ADP
gujaf-45	9	48	filtering	filter	VERB
gujaf-45	9	49	.	.	PUNCT
gujaf-45	10	1	narrowing	narrow	VERB
gujaf-45	10	2	down	down	ADP
gujaf-45	10	3	,	,	PUNCT
gujaf-45	10	4	the	the	DET
gujaf-45	10	5	study	study	NOUN
gujaf-45	10	6	to	to	ADP
gujaf-45	10	7	more	more	ADV
gujaf-45	10	8	specific	specific	ADJ
gujaf-45	10	9	term	term	NOUN
gujaf-45	10	10	,	,	PUNCT
gujaf-45	10	11	it	it	PRON
gujaf-45	10	12	examines	examine	VERB
gujaf-45	10	13	the	the	DET
gujaf-45	10	14	effect	effect	NOUN
gujaf-45	10	15	of	of	ADP
gujaf-45	10	16	return	return	NOUN
gujaf-45	10	17	on	on	ADP
gujaf-45	10	18	investment	investment	NOUN
gujaf-45	10	19	and	and	CCONJ
gujaf-45	10	20	net	net	ADJ
gujaf-45	10	21	profit	profit	NOUN
gujaf-45	10	22	margin	margin	NOUN
gujaf-45	10	23	using	use	VERB
gujaf-45	10	24	leverage	leverage	NOUN
gujaf-45	10	25	as	as	ADP
gujaf-45	10	26	control	control	NOUN
gujaf-45	10	27	variables	variable	NOUN
gujaf-45	10	28	on	on	ADP
gujaf-45	10	29	csr	csr	X
gujaf-45	10	30	of	of	ADP
gujaf-45	10	31	listed	list	VERB
gujaf-45	10	32	non	non	ADJ
gujaf-45	10	33	-	-	ADJ
gujaf-45	10	34	financial	financial	ADJ
gujaf-45	10	35	firms	firm	NOUN
gujaf-45	10	36	in	in	ADP
gujaf-45	10	37	nigeria	nigeria	PROPN
gujaf-45	10	38	.	.	PUNCT
gujaf-45	11	1	the	the	DET
gujaf-45	11	2	researcher	researcher	NOUN
gujaf-45	11	3	employs	employ	VERB
gujaf-45	11	4	correlational	correlational	ADJ
gujaf-45	11	5	and	and	CCONJ
gujaf-45	11	6	expo	expo	ADJ
gujaf-45	11	7	-	-	PUNCT
gujaf-45	11	8	facto	facto	X
gujaf-45	11	9	research	research	NOUN
gujaf-45	11	10	designs	design	NOUN
gujaf-45	11	11	using	use	VERB
gujaf-45	11	12	panel	panel	NOUN
gujaf-45	11	13	multiple	multiple	ADJ
gujaf-45	11	14	regression	regression	NOUN
gujaf-45	11	15	as	as	ADP
gujaf-45	11	16	techniques	technique	NOUN
gujaf-45	11	17	of	of	ADP
gujaf-45	11	18	data	datum	NOUN
gujaf-45	11	19	analysis	analysis	NOUN
gujaf-45	11	20	.	.	PUNCT
gujaf-45	12	1	quantitative	quantitative	ADJ
gujaf-45	12	2	approach	approach	NOUN
gujaf-45	12	3	was	be	AUX
gujaf-45	12	4	adopted	adopt	VERB
gujaf-45	12	5	in	in	ADP
gujaf-45	12	6	the	the	DET
gujaf-45	12	7	study	study	NOUN
gujaf-45	12	8	and	and	CCONJ
gujaf-45	12	9	the	the	DET
gujaf-45	12	10	study	study	NOUN
gujaf-45	12	11	aligns	align	VERB
gujaf-45	12	12	to	to	ADP
gujaf-45	12	13	positivist	positivist	ADJ
gujaf-45	12	14	paradigm	paradigm	NOUN
gujaf-45	12	15	.	.	PUNCT
gujaf-45	13	1	the	the	DET
gujaf-45	13	2	study	study	NOUN
gujaf-45	13	3	reveals	reveal	VERB
gujaf-45	13	4	that	that	SCONJ
gujaf-45	13	5	return	return	VERB
gujaf-45	13	6	on	on	ADP
gujaf-45	13	7	investment	investment	NOUN
gujaf-45	13	8	positively	positively	ADV
gujaf-45	13	9	,	,	PUNCT
gujaf-45	13	10	strongly	strongly	ADV
gujaf-45	13	11	and	and	CCONJ
gujaf-45	13	12	statistically	statistically	ADV
gujaf-45	13	13	determines	determine	VERB
gujaf-45	13	14	csr	csr	NOUN
gujaf-45	13	15	measured	measure	VERB
gujaf-45	13	16	at	at	ADP
gujaf-45	13	17	1	1	NUM
gujaf-45	13	18	%	%	NOUN
gujaf-45	13	19	level	level	NOUN
gujaf-45	13	20	of	of	ADP
gujaf-45	13	21	significance	significance	NOUN
gujaf-45	13	22	respectively	respectively	ADV
gujaf-45	13	23	.	.	PUNCT
gujaf-45	14	1	also	also	ADV
gujaf-45	14	2	,	,	PUNCT
gujaf-45	14	3	net	net	ADJ
gujaf-45	14	4	profit	profit	NOUN
gujaf-45	14	5	margin	margin	NOUN
gujaf-45	14	6	positively	positively	ADV
gujaf-45	14	7	influences	influence	VERB
gujaf-45	14	8	the	the	DET
gujaf-45	14	9	csr	csr	X
gujaf-45	14	10	of	of	ADP
gujaf-45	14	11	listed	list	VERB
gujaf-45	14	12	non	non	ADJ
gujaf-45	14	13	-	-	ADJ
gujaf-45	14	14	financial	financial	ADJ
gujaf-45	14	15	firms	firm	NOUN
gujaf-45	14	16	in	in	ADP
gujaf-45	14	17	nigeria	nigeria	PROPN
gujaf-45	14	18	measured	measure	VERB
gujaf-45	14	19	at	at	ADP
gujaf-45	14	20	5	5	NUM
gujaf-45	14	21	%	%	NOUN
gujaf-45	14	22	level	level	NOUN
gujaf-45	14	23	of	of	ADP
gujaf-45	14	24	significance	significance	NOUN
gujaf-45	14	25	.	.	PUNCT
gujaf-45	15	1	the	the	DET
gujaf-45	15	2	result	result	NOUN
gujaf-45	15	3	implies	imply	VERB
gujaf-45	15	4	that	that	SCONJ
gujaf-45	15	5	financial	financial	ADJ
gujaf-45	15	6	performance	performance	NOUN
gujaf-45	15	7	determines	determine	VERB
gujaf-45	15	8	the	the	DET
gujaf-45	15	9	csr	csr	X
gujaf-45	15	10	of	of	ADP
gujaf-45	15	11	non	non	ADJ
gujaf-45	15	12	-	-	ADJ
gujaf-45	15	13	financial	financial	ADJ
gujaf-45	15	14	firms	firm	NOUN
gujaf-45	15	15	in	in	ADP
gujaf-45	15	16	nigeria	nigeria	PROPN
gujaf-45	15	17	.	.	PUNCT
gujaf-45	16	1	the	the	DET
gujaf-45	16	2	study	study	NOUN
gujaf-45	16	3	concludes	conclude	VERB
gujaf-45	16	4	that	that	SCONJ
gujaf-45	16	5	nonfinancial	nonfinancial	ADJ
gujaf-45	16	6	firms	firm	NOUN
gujaf-45	16	7	with	with	ADP
gujaf-45	16	8	high	high	ADJ
gujaf-45	16	9	performance	performance	NOUN
gujaf-45	16	10	invest	invest	VERB
gujaf-45	16	11	more	more	ADV
gujaf-45	16	12	in	in	ADP
gujaf-45	16	13	corporate	corporate	ADJ
gujaf-45	16	14	social	social	ADJ
gujaf-45	16	15	services	service	NOUN
gujaf-45	16	16	than	than	ADP
gujaf-45	16	17	low	low	ADJ
gujaf-45	16	18	performing	performing	NOUN
gujaf-45	16	19	once	once	ADV
gujaf-45	16	20	.	.	PUNCT
gujaf-45	17	1	therefore	therefore	ADV
gujaf-45	17	2	,	,	PUNCT
gujaf-45	17	3	the	the	DET
gujaf-45	17	4	study	study	NOUN
gujaf-45	17	5	recommends	recommend	VERB
gujaf-45	17	6	amongst	amongst	ADP
gujaf-45	17	7	others	other	NOUN
gujaf-45	17	8	that	that	SCONJ
gujaf-45	17	9	managers	manager	NOUN
gujaf-45	17	10	of	of	ADP
gujaf-45	17	11	nonfinancial	nonfinancial	ADJ
gujaf-45	17	12	companies	company	NOUN
gujaf-45	17	13	in	in	ADP
gujaf-45	17	14	nigeria	nigeria	PROPN
gujaf-45	17	15	should	should	AUX
gujaf-45	17	16	improve	improve	VERB
gujaf-45	17	17	their	their	PRON
gujaf-45	17	18	internal	internal	ADJ
gujaf-45	17	19	control	control	NOUN
gujaf-45	17	20	mechanism	mechanism	NOUN
gujaf-45	17	21	for	for	ADP
gujaf-45	17	22	cost	cost	NOUN
gujaf-45	17	23	reduction	reduction	NOUN
gujaf-45	17	24	and	and	CCONJ
gujaf-45	17	25	increase	increase	NOUN
gujaf-45	17	26	of	of	ADP
gujaf-45	17	27	net	net	ADJ
gujaf-45	17	28	profit	profit	NOUN
gujaf-45	17	29	margin	margin	NOUN
gujaf-45	17	30	.	.	PUNCT
gujaf-45	18	1	while	while	SCONJ
gujaf-45	18	2	for	for	ADP
gujaf-45	18	3	return	return	NOUN
gujaf-45	18	4	on	on	ADP
gujaf-45	18	5	investment	investment	NOUN
gujaf-45	18	6	,	,	PUNCT
gujaf-45	18	7	the	the	DET
gujaf-45	18	8	management	management	NOUN
gujaf-45	18	9	of	of	ADP
gujaf-45	18	10	listed	list	VERB
gujaf-45	18	11	non	non	ADJ
gujaf-45	18	12	-	-	ADJ
gujaf-45	18	13	financial	financial	ADJ
gujaf-45	18	14	firms	firm	NOUN
gujaf-45	18	15	should	should	AUX
gujaf-45	18	16	maintain	maintain	VERB
gujaf-45	18	17	quality	quality	NOUN
gujaf-45	18	18	assets	asset	NOUN
gujaf-45	18	19	that	that	PRON
gujaf-45	18	20	are	be	AUX
gujaf-45	18	21	durable	durable	ADJ
gujaf-45	18	22	.	.	PUNCT
gujaf-45	19	1	this	this	PRON
gujaf-45	19	2	is	be	AUX
gujaf-45	19	3	necessary	necessary	ADJ
gujaf-45	19	4	because	because	SCONJ
gujaf-45	19	5	of	of	ADP
gujaf-45	19	6	the	the	DET
gujaf-45	19	7	potential	potential	NOUN
gujaf-45	19	8	of	of	ADP
gujaf-45	19	9	companies	company	NOUN
gujaf-45	19	10	that	that	PRON
gujaf-45	19	11	have	have	VERB
gujaf-45	19	12	such	such	ADJ
gujaf-45	19	13	assets	asset	NOUN
gujaf-45	19	14	to	to	PART
gujaf-45	19	15	vote	vote	VERB
gujaf-45	19	16	more	more	ADJ
gujaf-45	19	17	funds	fund	NOUN
gujaf-45	19	18	towards	towards	ADP
gujaf-45	19	19	csr	csr	PROPN
gujaf-45	19	20	.	.	PROPN
gujaf-45	19	21	keywords	keyword	NOUN
gujaf-45	19	22	:	:	PUNCT
gujaf-45	19	23	financial	financial	ADJ
gujaf-45	19	24	performance	performance	NOUN
gujaf-45	19	25	,	,	PUNCT
gujaf-45	19	26	corporate	corporate	ADJ
gujaf-45	19	27	social	social	ADJ
gujaf-45	19	28	responsibility	responsibility	NOUN
gujaf-45	19	29	,	,	PUNCT
gujaf-45	19	30	non	non	ADJ
gujaf-45	19	31	-	-	ADJ
gujaf-45	19	32	financial	financial	ADJ
gujaf-45	19	33	firms	firm	NOUN
gujaf-45	19	34	,	,	PUNCT
gujaf-45	19	35	nigeria	nigeria	PROPN
gujaf-45	19	36	1	1	NUM
gujaf-45	19	37	introduction	introduction	NOUN
gujaf-45	19	38	globally	globally	ADV
gujaf-45	19	39	,	,	PUNCT
gujaf-45	19	40	theorist	theorist	NOUN
gujaf-45	19	41	have	have	VERB
gujaf-45	19	42	varied	varied	ADJ
gujaf-45	19	43	understanding	understanding	NOUN
gujaf-45	19	44	and	and	CCONJ
gujaf-45	19	45	argue	argue	VERB
gujaf-45	19	46	differently	differently	ADV
gujaf-45	19	47	on	on	ADP
gujaf-45	19	48	the	the	DET
gujaf-45	19	49	concept	concept	NOUN
gujaf-45	19	50	of	of	ADP
gujaf-45	19	51	crs	crs	PROPN
gujaf-45	19	52	and	and	CCONJ
gujaf-45	19	53	it	it	PRON
gujaf-45	19	54	practice	practice	VERB
gujaf-45	19	55	.	.	PUNCT
gujaf-45	20	1	to	to	ADP
gujaf-45	20	2	same	same	ADJ
gujaf-45	20	3	theorist	theorist	NOUN
gujaf-45	20	4	csr	csr	NOUN
gujaf-45	20	5	is	be	AUX
gujaf-45	20	6	believed	believe	VERB
gujaf-45	20	7	to	to	PART
gujaf-45	20	8	be	be	AUX
gujaf-45	20	9	an	an	DET
gujaf-45	20	10	altruistic	altruistic	ADJ
gujaf-45	20	11	practice	practice	NOUN
gujaf-45	20	12	that	that	PRON
gujaf-45	20	13	is	be	AUX
gujaf-45	20	14	born	bear	VERB
gujaf-45	20	15	out	out	ADP
gujaf-45	20	16	of	of	ADP
gujaf-45	20	17	benevolence	benevolence	NOUN
gujaf-45	20	18	.	.	PUNCT
gujaf-45	21	1	gleaning	glean	VERB
gujaf-45	21	2	from	from	ADP
gujaf-45	21	3	this	this	DET
gujaf-45	21	4	school	school	NOUN
gujaf-45	21	5	of	of	ADP
gujaf-45	21	6	thought	thought	NOUN
gujaf-45	21	7	which	which	PRON
gujaf-45	21	8	is	be	AUX
gujaf-45	21	9	hinged	hinge	VERB
gujaf-45	21	10	on	on	ADP
gujaf-45	21	11	friedman	friedman	PROPN
gujaf-45	21	12	’s	’s	PART
gujaf-45	21	13	(	(	PUNCT
gujaf-45	21	14	1970	1970	NUM
gujaf-45	21	15	)	)	PUNCT
gujaf-45	21	16	and	and	CCONJ
gujaf-45	21	17	senthouse	senthouse	NOUN
gujaf-45	21	18	’s	’s	PART
gujaf-45	21	19	(	(	PUNCT
gujaf-45	21	20	2009	2009	NUM
gujaf-45	21	21	)	)	PUNCT
gujaf-45	21	22	arguments	argument	NOUN
gujaf-45	21	23	,	,	PUNCT
gujaf-45	21	24	businesses	business	NOUN
gujaf-45	21	25	are	be	AUX
gujaf-45	21	26	at	at	ADP
gujaf-45	21	27	liberty	liberty	NOUN
gujaf-45	21	28	to	to	ADP
gujaf-45	21	29	carryout	carryout	VERB
gujaf-45	21	30	csr	csr	NOUN
gujaf-45	21	31	or	or	CCONJ
gujaf-45	21	32	not	not	PART
gujaf-45	21	33	.	.	PUNCT
gujaf-45	22	1	opposing	oppose	VERB
gujaf-45	22	2	this	this	DET
gujaf-45	22	3	school	school	NOUN
gujaf-45	22	4	of	of	ADP
gujaf-45	22	5	thought	thought	NOUN
gujaf-45	22	6	or	or	CCONJ
gujaf-45	22	7	idea	idea	NOUN
gujaf-45	22	8	,	,	PUNCT
gujaf-45	22	9	are	be	AUX
gujaf-45	22	10	those	those	PRON
gujaf-45	22	11	that	that	PRON
gujaf-45	22	12	feel	feel	VERB
gujaf-45	22	13	csr	csr	NOUN
gujaf-45	22	14	should	should	AUX
gujaf-45	22	15	be	be	AUX
gujaf-45	22	16	embedded	embed	VERB
gujaf-45	22	17	in	in	ADP
gujaf-45	22	18	business	business	NOUN
gujaf-45	22	19	practices	practice	NOUN
gujaf-45	22	20	.	.	PUNCT
gujaf-45	23	1	as	as	SCONJ
gujaf-45	23	2	such	such	DET
gujaf-45	23	3	those	those	PRON
gujaf-45	23	4	that	that	PRON
gujaf-45	23	5	hold	hold	VERB
gujaf-45	23	6	this	this	DET
gujaf-45	23	7	view	view	NOUN
gujaf-45	23	8	believe	believe	VERB
gujaf-45	23	9	csr	csr	NOUN
gujaf-45	23	10	is	be	AUX
gujaf-45	23	11	a	a	DET
gujaf-45	23	12	part	part	NOUN
gujaf-45	23	13	and	and	CCONJ
gujaf-45	23	14	parcel	parcel	NOUN
gujaf-45	23	15	of	of	ADP
gujaf-45	23	16	the	the	DET
gujaf-45	23	17	business	business	NOUN
gujaf-45	23	18	,	,	PUNCT
gujaf-45	23	19	thus	thus	ADV
gujaf-45	23	20	,	,	PUNCT
gujaf-45	23	21	it	it	PRON
gujaf-45	23	22	is	be	AUX
gujaf-45	23	23	an	an	DET
gujaf-45	23	24	important	important	ADJ
gujaf-45	23	25	factor	factor	NOUN
gujaf-45	23	26	in	in	ADP
gujaf-45	23	27	determining	determine	VERB
gujaf-45	23	28	the	the	DET
gujaf-45	23	29	true	true	ADJ
gujaf-45	23	30	value	value	NOUN
gujaf-45	23	31	of	of	ADP
gujaf-45	23	32	any	any	DET
gujaf-45	23	33	organization	organization	NOUN
gujaf-45	23	34	.	.	PUNCT
gujaf-45	24	1	consequently	consequently	ADV
gujaf-45	24	2	,	,	PUNCT
gujaf-45	24	3	just	just	ADV
gujaf-45	24	4	as	as	SCONJ
gujaf-45	24	5	decisions	decision	NOUN
gujaf-45	24	6	are	be	AUX
gujaf-45	24	7	taken	take	VERB
gujaf-45	24	8	for	for	ADP
gujaf-45	24	9	other	other	ADJ
gujaf-45	24	10	investment	investment	NOUN
gujaf-45	24	11	functions	function	NOUN
gujaf-45	24	12	that	that	PRON
gujaf-45	24	13	directly	directly	ADV
gujaf-45	24	14	impact	impact	VERB
gujaf-45	24	15	on	on	ADP
gujaf-45	24	16	performances	performance	NOUN
gujaf-45	24	17	similar	similar	ADJ
gujaf-45	24	18	planning	planning	NOUN
gujaf-45	24	19	and	and	CCONJ
gujaf-45	24	20	decisions	decision	NOUN
gujaf-45	24	21	should	should	AUX
gujaf-45	24	22	be	be	AUX
gujaf-45	24	23	done	do	VERB
gujaf-45	24	24	for	for	ADP
gujaf-45	24	25	csr	csr	PROPN
gujaf-45	24	26	.	.	PROPN
gujaf-45	24	27	a	a	DET
gujaf-45	24	28	firm	firm	NOUN
gujaf-45	24	29	should	should	AUX
gujaf-45	24	30	be	be	AUX
gujaf-45	24	31	able	able	ADJ
gujaf-45	24	32	to	to	PART
gujaf-45	24	33	reciprocate	reciprocate	VERB
gujaf-45	24	34	back	back	ADV
gujaf-45	24	35	to	to	ADP
gujaf-45	24	36	the	the	DET
gujaf-45	24	37	society	society	NOUN
gujaf-45	24	38	in	in	ADP
gujaf-45	24	39	which	which	PRON
gujaf-45	24	40	it	it	PRON
gujaf-45	24	41	gusau	gusau	ADJ
gujaf-45	24	42	journal	journal	NOUN
gujaf-45	24	43	of	of	ADP
gujaf-45	24	44	accounting	accounting	NOUN
gujaf-45	24	45	and	and	CCONJ
gujaf-45	24	46	finance	finance	NOUN
gujaf-45	24	47	,	,	PUNCT
gujaf-45	24	48	vol	vol	NOUN
gujaf-45	24	49	.	.	PUNCT
gujaf-45	25	1	i	i	PRON
gujaf-45	25	2	,	,	PUNCT
gujaf-45	25	3	issue	issue	NOUN
gujaf-45	25	4	2	2	NUM
gujaf-45	25	5	,	,	PUNCT
gujaf-45	25	6	october	october	PROPN
gujaf-45	25	7	,	,	PUNCT
gujaf-45	25	8	2020	2020	NUM
gujaf-45	25	9	3	3	NUM
gujaf-45	25	10	operates	operate	NOUN
gujaf-45	25	11	,	,	PUNCT
gujaf-45	25	12	by	by	ADP
gujaf-45	25	13	investing	invest	VERB
gujaf-45	25	14	a	a	DET
gujaf-45	25	15	part	part	NOUN
gujaf-45	25	16	of	of	ADP
gujaf-45	25	17	its	its	PRON
gujaf-45	25	18	income	income	NOUN
gujaf-45	25	19	in	in	ADP
gujaf-45	25	20	a	a	DET
gujaf-45	25	21	beneficial	beneficial	ADJ
gujaf-45	25	22	manner	manner	NOUN
gujaf-45	25	23	to	to	ADP
gujaf-45	25	24	its	its	PRON
gujaf-45	25	25	host	host	NOUN
gujaf-45	25	26	community	community	NOUN
gujaf-45	25	27	(	(	PUNCT
gujaf-45	25	28	nkanbra	nkanbra	PROPN
gujaf-45	25	29	&	&	CCONJ
gujaf-45	25	30	okorite	okorite	ADJ
gujaf-45	25	31	2007	2007	NUM
gujaf-45	25	32	)	)	PUNCT
gujaf-45	25	33	.	.	PUNCT
gujaf-45	26	1	achua	achua	PROPN
gujaf-45	26	2	(	(	PUNCT
gujaf-45	26	3	2008	2008	NUM
gujaf-45	26	4	)	)	PUNCT
gujaf-45	26	5	posited	posit	VERB
gujaf-45	26	6	that	that	SCONJ
gujaf-45	26	7	for	for	SCONJ
gujaf-45	26	8	firms	firm	NOUN
gujaf-45	26	9	to	to	PART
gujaf-45	26	10	compete	compete	VERB
gujaf-45	26	11	favourably	favourably	ADV
gujaf-45	26	12	in	in	ADP
gujaf-45	26	13	a	a	DET
gujaf-45	26	14	free	free	ADJ
gujaf-45	26	15	and	and	CCONJ
gujaf-45	26	16	competitive	competitive	ADJ
gujaf-45	26	17	business	business	NOUN
gujaf-45	26	18	environment	environment	NOUN
gujaf-45	26	19	with	with	ADP
gujaf-45	26	20	reduced	reduced	ADJ
gujaf-45	26	21	friction	friction	NOUN
gujaf-45	26	22	with	with	ADP
gujaf-45	26	23	its	its	PRON
gujaf-45	26	24	host	host	NOUN
gujaf-45	26	25	community	community	NOUN
gujaf-45	26	26	,	,	PUNCT
gujaf-45	26	27	getting	get	VERB
gujaf-45	26	28	productive	productive	ADJ
gujaf-45	26	29	staff	staff	NOUN
gujaf-45	26	30	and	and	CCONJ
gujaf-45	26	31	making	make	VERB
gujaf-45	26	32	good	good	ADJ
gujaf-45	26	33	returns	return	NOUN
gujaf-45	26	34	,	,	PUNCT
gujaf-45	26	35	they	they	PRON
gujaf-45	26	36	most	most	ADV
gujaf-45	26	37	entrench	entrench	VERB
gujaf-45	26	38	csr	csr	NOUN
gujaf-45	26	39	practices	practice	NOUN
gujaf-45	26	40	.	.	PUNCT
gujaf-45	27	1	hence	hence	ADV
gujaf-45	27	2	for	for	SCONJ
gujaf-45	27	3	a	a	DET
gujaf-45	27	4	business	business	NOUN
gujaf-45	27	5	to	to	PART
gujaf-45	27	6	exist	exist	VERB
gujaf-45	27	7	in	in	ADP
gujaf-45	27	8	perpetual	perpetual	ADJ
gujaf-45	27	9	safe	safe	ADJ
gujaf-45	27	10	and	and	CCONJ
gujaf-45	27	11	smooth	smooth	ADJ
gujaf-45	27	12	business	business	NOUN
gujaf-45	27	13	environment	environment	NOUN
gujaf-45	27	14	csr	csr	NOUN
gujaf-45	27	15	is	be	AUX
gujaf-45	27	16	a	a	DET
gujaf-45	27	17	fundamental	fundamental	ADJ
gujaf-45	27	18	requirement	requirement	NOUN
gujaf-45	27	19	.	.	PUNCT
gujaf-45	28	1	the	the	DET
gujaf-45	28	2	hope	hope	NOUN
gujaf-45	28	3	for	for	ADP
gujaf-45	28	4	a	a	DET
gujaf-45	28	5	better	well	ADJ
gujaf-45	28	6	living	live	VERB
gujaf-45	28	7	condition	condition	NOUN
gujaf-45	28	8	raised	raise	VERB
gujaf-45	28	9	the	the	DET
gujaf-45	28	10	expectations	expectation	NOUN
gujaf-45	28	11	of	of	ADP
gujaf-45	28	12	host	host	NOUN
gujaf-45	28	13	communities	community	NOUN
gujaf-45	28	14	in	in	ADP
gujaf-45	28	15	the	the	DET
gujaf-45	28	16	oil	oil	NOUN
gujaf-45	28	17	rich	rich	ADJ
gujaf-45	28	18	niger	niger	PROPN
gujaf-45	28	19	delta	delta	NOUN
gujaf-45	28	20	region	region	NOUN
gujaf-45	28	21	of	of	ADP
gujaf-45	28	22	nigeria	nigeria	PROPN
gujaf-45	28	23	,	,	PUNCT
gujaf-45	28	24	the	the	DET
gujaf-45	28	25	failure	failure	NOUN
gujaf-45	28	26	of	of	ADP
gujaf-45	28	27	oil	oil	NOUN
gujaf-45	28	28	companies	company	NOUN
gujaf-45	28	29	to	to	PART
gujaf-45	28	30	provide	provide	VERB
gujaf-45	28	31	succour	succour	NOUN
gujaf-45	28	32	to	to	ADP
gujaf-45	28	33	members	member	NOUN
gujaf-45	28	34	of	of	ADP
gujaf-45	28	35	those	those	DET
gujaf-45	28	36	communities	community	NOUN
gujaf-45	28	37	where	where	SCONJ
gujaf-45	28	38	large	large	ADJ
gujaf-45	28	39	chunk	chunk	NOUN
gujaf-45	28	40	of	of	ADP
gujaf-45	28	41	nigeria	nigeria	PROPN
gujaf-45	28	42	’s	’s	PART
gujaf-45	28	43	hydro	hydro	NOUN
gujaf-45	28	44	carbons	carbon	NOUN
gujaf-45	28	45	are	be	AUX
gujaf-45	28	46	extracted	extract	VERB
gujaf-45	28	47	has	have	AUX
gujaf-45	28	48	led	lead	VERB
gujaf-45	28	49	to	to	ADP
gujaf-45	28	50	violent	violent	ADJ
gujaf-45	28	51	agitations	agitation	NOUN
gujaf-45	28	52	.	.	PUNCT
gujaf-45	29	1	these	these	DET
gujaf-45	29	2	agitations	agitation	NOUN
gujaf-45	29	3	have	have	AUX
gujaf-45	29	4	disrupted	disrupt	VERB
gujaf-45	29	5	the	the	DET
gujaf-45	29	6	business	business	NOUN
gujaf-45	29	7	activities	activity	NOUN
gujaf-45	29	8	of	of	ADP
gujaf-45	29	9	many	many	ADJ
gujaf-45	29	10	oil	oil	NOUN
gujaf-45	29	11	companies	company	NOUN
gujaf-45	29	12	,	,	PUNCT
gujaf-45	29	13	this	this	PRON
gujaf-45	29	14	has	have	AUX
gujaf-45	29	15	also	also	ADV
gujaf-45	29	16	negatively	negatively	ADV
gujaf-45	29	17	affected	affect	VERB
gujaf-45	29	18	many	many	ADJ
gujaf-45	29	19	of	of	ADP
gujaf-45	29	20	such	such	ADJ
gujaf-45	29	21	companies	company	NOUN
gujaf-45	29	22	’	'	PUNCT
gujaf-45	29	23	financial	financial	ADJ
gujaf-45	29	24	performance	performance	NOUN
gujaf-45	29	25	,	,	PUNCT
gujaf-45	29	26	onwuchekwa	onwuchekwa	PROPN
gujaf-45	29	27	(	(	PUNCT
gujaf-45	29	28	2002	2002	NUM
gujaf-45	29	29	)	)	PUNCT
gujaf-45	29	30	.	.	PUNCT
gujaf-45	30	1	there	there	PRON
gujaf-45	30	2	is	be	VERB
gujaf-45	30	3	no	no	DET
gujaf-45	30	4	gain	gain	NOUN
gujaf-45	30	5	saying	say	VERB
gujaf-45	30	6	that	that	SCONJ
gujaf-45	30	7	those	those	DET
gujaf-45	30	8	companies	company	NOUN
gujaf-45	30	9	that	that	PRON
gujaf-45	30	10	deny	deny	VERB
gujaf-45	30	11	the	the	DET
gujaf-45	30	12	benefits	benefit	NOUN
gujaf-45	30	13	accruable	accruable	ADJ
gujaf-45	30	14	to	to	ADP
gujaf-45	30	15	stakeholders	stakeholder	NOUN
gujaf-45	30	16	of	of	ADP
gujaf-45	30	17	their	their	PRON
gujaf-45	30	18	business	business	NOUN
gujaf-45	30	19	gains	gain	NOUN
gujaf-45	30	20	are	be	AUX
gujaf-45	30	21	likely	likely	ADJ
gujaf-45	30	22	to	to	PART
gujaf-45	30	23	lose	lose	VERB
gujaf-45	30	24	the	the	DET
gujaf-45	30	25	support	support	NOUN
gujaf-45	30	26	they	they	PRON
gujaf-45	30	27	would	would	AUX
gujaf-45	30	28	have	have	AUX
gujaf-45	30	29	gained	gain	VERB
gujaf-45	30	30	from	from	ADP
gujaf-45	30	31	such	such	ADJ
gujaf-45	30	32	stakeholders	stakeholder	NOUN
gujaf-45	30	33	and	and	CCONJ
gujaf-45	30	34	in	in	ADP
gujaf-45	30	35	turn	turn	NOUN
gujaf-45	30	36	this	this	PRON
gujaf-45	30	37	could	could	AUX
gujaf-45	30	38	affect	affect	VERB
gujaf-45	30	39	their	their	PRON
gujaf-45	30	40	financial	financial	ADJ
gujaf-45	30	41	performance	performance	NOUN
gujaf-45	30	42	.	.	PUNCT
gujaf-45	31	1	thus	thus	ADV
gujaf-45	31	2	,	,	PUNCT
gujaf-45	31	3	it	it	PRON
gujaf-45	31	4	is	be	AUX
gujaf-45	31	5	very	very	ADV
gujaf-45	31	6	important	important	ADJ
gujaf-45	31	7	for	for	SCONJ
gujaf-45	31	8	managers	manager	NOUN
gujaf-45	31	9	to	to	PART
gujaf-45	31	10	take	take	VERB
gujaf-45	31	11	stakeholders	stakeholder	NOUN
gujaf-45	31	12	claims	claim	NOUN
gujaf-45	31	13	very	very	ADV
gujaf-45	31	14	seriously	seriously	ADV
gujaf-45	31	15	in	in	ADP
gujaf-45	31	16	decision	decision	NOUN
gujaf-45	31	17	making	make	VERB
gujaf-45	31	18	that	that	PRON
gujaf-45	31	19	pertains	pertain	VERB
gujaf-45	31	20	to	to	ADP
gujaf-45	31	21	csr	csr	X
gujaf-45	31	22	(	(	PUNCT
gujaf-45	31	23	hill	hill	PROPN
gujaf-45	31	24	&	&	CCONJ
gujaf-45	31	25	mcshane	mcshane	PROPN
gujaf-45	31	26	,	,	PUNCT
gujaf-45	31	27	2008	2008	NUM
gujaf-45	31	28	)	)	PUNCT
gujaf-45	31	29	.	.	PUNCT
gujaf-45	32	1	return	return	NOUN
gujaf-45	32	2	on	on	ADP
gujaf-45	32	3	investment	investment	NOUN
gujaf-45	32	4	is	be	AUX
gujaf-45	32	5	the	the	DET
gujaf-45	32	6	ability	ability	NOUN
gujaf-45	32	7	of	of	ADP
gujaf-45	32	8	excess	excess	ADJ
gujaf-45	32	9	fund	fund	NOUN
gujaf-45	32	10	invested	invest	VERB
gujaf-45	32	11	elsewhere	elsewhere	ADV
gujaf-45	32	12	to	to	PART
gujaf-45	32	13	generate	generate	VERB
gujaf-45	32	14	revenue	revenue	NOUN
gujaf-45	32	15	which	which	PRON
gujaf-45	32	16	may	may	AUX
gujaf-45	32	17	be	be	AUX
gujaf-45	32	18	used	use	VERB
gujaf-45	32	19	to	to	PART
gujaf-45	32	20	improve	improve	VERB
gujaf-45	32	21	the	the	DET
gujaf-45	32	22	firm	firm	NOUN
gujaf-45	32	23	participating	participate	VERB
gujaf-45	32	24	in	in	ADP
gujaf-45	32	25	csr	csr	NOUN
gujaf-45	32	26	as	as	SCONJ
gujaf-45	32	27	measured	measure	VERB
gujaf-45	32	28	by	by	ADP
gujaf-45	32	29	csr	csr	NOUN
gujaf-45	32	30	information	information	NOUN
gujaf-45	32	31	.	.	PUNCT
gujaf-45	33	1	patten	patten	PROPN
gujaf-45	33	2	and	and	CCONJ
gujaf-45	33	3	adams	adams	PROPN
gujaf-45	33	4	posited	posit	VERB
gujaf-45	33	5	that	that	SCONJ
gujaf-45	33	6	companies	company	NOUN
gujaf-45	33	7	that	that	PRON
gujaf-45	33	8	impact	impact	VERB
gujaf-45	33	9	more	more	ADV
gujaf-45	33	10	on	on	ADP
gujaf-45	33	11	the	the	DET
gujaf-45	33	12	environment	environment	NOUN
gujaf-45	33	13	are	be	AUX
gujaf-45	33	14	those	those	PRON
gujaf-45	33	15	that	that	PRON
gujaf-45	33	16	disclose	disclose	VERB
gujaf-45	33	17	more	more	ADJ
gujaf-45	33	18	of	of	ADP
gujaf-45	33	19	their	their	PRON
gujaf-45	33	20	csr	csr	NOUN
gujaf-45	33	21	activities	activity	NOUN
gujaf-45	33	22	extensively	extensively	ADV
gujaf-45	33	23	and	and	CCONJ
gujaf-45	33	24	frequently	frequently	ADV
gujaf-45	33	25	than	than	ADP
gujaf-45	33	26	companies	company	NOUN
gujaf-45	33	27	which	which	PRON
gujaf-45	33	28	do	do	VERB
gujaf-45	33	29	n’t	not	PART
gujaf-45	33	30	,	,	PUNCT
gujaf-45	33	31	this	this	PRON
gujaf-45	33	32	could	could	AUX
gujaf-45	33	33	be	be	AUX
gujaf-45	33	34	as	as	ADP
gujaf-45	33	35	a	a	DET
gujaf-45	33	36	result	result	NOUN
gujaf-45	33	37	of	of	ADP
gujaf-45	33	38	so	so	ADV
gujaf-45	33	39	much	much	ADJ
gujaf-45	33	40	attention	attention	NOUN
gujaf-45	33	41	by	by	ADP
gujaf-45	33	42	the	the	DET
gujaf-45	33	43	public	public	NOUN
gujaf-45	33	44	on	on	ADP
gujaf-45	33	45	their	their	PRON
gujaf-45	33	46	environmental	environmental	ADJ
gujaf-45	33	47	disclosures	disclosure	NOUN
gujaf-45	33	48	.	.	PUNCT
gujaf-45	34	1	(	(	PUNCT
gujaf-45	34	2	patten	patten	NOUN
gujaf-45	34	3	,	,	PUNCT
gujaf-45	34	4	1991	1991	NUM
gujaf-45	34	5	;	;	PUNCT
gujaf-45	34	6	adams	adams	PROPN
gujaf-45	34	7	et	et	PROPN
gujaf-45	34	8	al	al	PROPN
gujaf-45	34	9	.	.	PROPN
gujaf-45	34	10	,	,	PUNCT
gujaf-45	34	11	1998	1998	NUM
gujaf-45	34	12	)	)	PUNCT
gujaf-45	34	13	.	.	PUNCT
gujaf-45	35	1	similarly	similarly	ADV
gujaf-45	35	2	,	,	PUNCT
gujaf-45	35	3	industries	industry	NOUN
gujaf-45	35	4	that	that	PRON
gujaf-45	35	5	impact	impact	VERB
gujaf-45	35	6	more	more	ADV
gujaf-45	35	7	on	on	ADP
gujaf-45	35	8	the	the	DET
gujaf-45	35	9	environment	environment	NOUN
gujaf-45	35	10	carryout	carryout	NOUN
gujaf-45	35	11	more	more	ADV
gujaf-45	35	12	remedial	remedial	ADJ
gujaf-45	35	13	activities	activity	NOUN
gujaf-45	35	14	in	in	ADP
gujaf-45	35	15	order	order	NOUN
gujaf-45	35	16	to	to	PART
gujaf-45	35	17	gain	gain	VERB
gujaf-45	35	18	community	community	NOUN
gujaf-45	35	19	trust	trust	NOUN
gujaf-45	35	20	.	.	PUNCT
gujaf-45	36	1	in	in	ADP
gujaf-45	36	2	this	this	DET
gujaf-45	36	3	regard	regard	NOUN
gujaf-45	36	4	,	,	PUNCT
gujaf-45	36	5	the	the	DET
gujaf-45	36	6	socially	socially	ADV
gujaf-45	36	7	responsible	responsible	ADJ
gujaf-45	36	8	firms	firm	NOUN
gujaf-45	36	9	are	be	AUX
gujaf-45	36	10	highly	highly	ADV
gujaf-45	36	11	appreciated	appreciated	ADJ
gujaf-45	36	12	by	by	ADP
gujaf-45	36	13	investors	investor	NOUN
gujaf-45	36	14	.	.	PUNCT
gujaf-45	37	1	consequently	consequently	ADV
gujaf-45	37	2	,	,	PUNCT
gujaf-45	37	3	when	when	SCONJ
gujaf-45	37	4	they	they	PRON
gujaf-45	37	5	are	be	AUX
gujaf-45	37	6	able	able	ADJ
gujaf-45	37	7	to	to	PART
gujaf-45	37	8	increase	increase	VERB
gujaf-45	37	9	public	public	ADJ
gujaf-45	37	10	confidence	confidence	NOUN
gujaf-45	37	11	in	in	ADP
gujaf-45	37	12	the	the	DET
gujaf-45	37	13	company	company	NOUN
gujaf-45	37	14	,	,	PUNCT
gujaf-45	37	15	this	this	PRON
gujaf-45	37	16	will	will	AUX
gujaf-45	37	17	bring	bring	VERB
gujaf-45	37	18	about	about	ADP
gujaf-45	37	19	increased	increase	VERB
gujaf-45	37	20	public	public	ADJ
gujaf-45	37	21	trust	trust	NOUN
gujaf-45	37	22	,	,	PUNCT
gujaf-45	37	23	which	which	PRON
gujaf-45	37	24	will	will	AUX
gujaf-45	37	25	engender	engender	VERB
gujaf-45	37	26	enhancement	enhancement	NOUN
gujaf-45	37	27	in	in	ADP
gujaf-45	37	28	return	return	NOUN
gujaf-45	37	29	on	on	ADP
gujaf-45	37	30	investment	investment	NOUN
gujaf-45	37	31	and	and	CCONJ
gujaf-45	37	32	performance	performance	NOUN
gujaf-45	37	33	.	.	PUNCT
gujaf-45	38	1	the	the	DET
gujaf-45	38	2	emerging	emerge	VERB
gujaf-45	38	3	standards	standard	NOUN
gujaf-45	38	4	and	and	CCONJ
gujaf-45	38	5	global	global	ADJ
gujaf-45	38	6	acceptability	acceptability	NOUN
gujaf-45	38	7	of	of	ADP
gujaf-45	38	8	csr	csr	NOUN
gujaf-45	38	9	has	have	AUX
gujaf-45	38	10	left	leave	VERB
gujaf-45	38	11	corporations	corporation	NOUN
gujaf-45	38	12	with	with	ADP
gujaf-45	38	13	no	no	DET
gujaf-45	38	14	choice	choice	NOUN
gujaf-45	38	15	but	but	SCONJ
gujaf-45	38	16	to	to	PART
gujaf-45	38	17	strategize	strategize	VERB
gujaf-45	38	18	on	on	ADP
gujaf-45	38	19	the	the	DET
gujaf-45	38	20	level	level	NOUN
gujaf-45	38	21	of	of	ADP
gujaf-45	38	22	investments	investment	NOUN
gujaf-45	38	23	made	make	VERB
gujaf-45	38	24	on	on	ADP
gujaf-45	38	25	csr	csr	PROPN
gujaf-45	38	26	.	.	PROPN
gujaf-45	38	27	globalisation	globalisation	NOUN
gujaf-45	38	28	has	have	AUX
gujaf-45	38	29	evolved	evolve	VERB
gujaf-45	38	30	the	the	DET
gujaf-45	38	31	functions	function	NOUN
gujaf-45	38	32	and	and	CCONJ
gujaf-45	38	33	attention	attention	NOUN
gujaf-45	38	34	given	give	VERB
gujaf-45	38	35	to	to	ADP
gujaf-45	38	36	business	business	NOUN
gujaf-45	38	37	today	today	NOUN
gujaf-45	38	38	,	,	PUNCT
gujaf-45	38	39	this	this	DET
gujaf-45	38	40	evolving	evolve	VERB
gujaf-45	38	41	role	role	NOUN
gujaf-45	38	42	has	have	AUX
gujaf-45	38	43	carefully	carefully	ADV
gujaf-45	38	44	captured	capture	VERB
gujaf-45	38	45	csr	csr	X
gujaf-45	38	46	as	as	ADP
gujaf-45	38	47	a	a	DET
gujaf-45	38	48	core	core	NOUN
gujaf-45	38	49	function	function	NOUN
gujaf-45	38	50	of	of	ADP
gujaf-45	38	51	today	today	NOUN
gujaf-45	38	52	’s	’s	PART
gujaf-45	38	53	business	business	NOUN
gujaf-45	38	54	.	.	PUNCT
gujaf-45	39	1	gusau	gusau	PROPN
gujaf-45	39	2	journal	journal	PROPN
gujaf-45	39	3	of	of	ADP
gujaf-45	39	4	accounting	accounting	NOUN
gujaf-45	39	5	and	and	CCONJ
gujaf-45	39	6	finance	finance	NOUN
gujaf-45	39	7	,	,	PUNCT
gujaf-45	39	8	vol	vol	NOUN
gujaf-45	39	9	.	.	PUNCT
gujaf-45	40	1	i	i	PRON
gujaf-45	40	2	,	,	PUNCT
gujaf-45	40	3	issue	issue	NOUN
gujaf-45	40	4	2	2	NUM
gujaf-45	40	5	,	,	PUNCT
gujaf-45	40	6	october	october	PROPN
gujaf-45	40	7	,	,	PUNCT
gujaf-45	40	8	2020	2020	NUM
gujaf-45	40	9	4	4	NUM
gujaf-45	40	10	internationally	internationally	ADV
gujaf-45	40	11	,	,	PUNCT
gujaf-45	40	12	government	government	NOUN
gujaf-45	40	13	regulation	regulation	NOUN
gujaf-45	40	14	regarding	regard	VERB
gujaf-45	40	15	environmental	environmental	ADJ
gujaf-45	40	16	social	social	ADJ
gujaf-45	40	17	issues	issue	NOUN
gujaf-45	40	18	has	have	AUX
gujaf-45	40	19	gained	gain	VERB
gujaf-45	40	20	more	more	ADJ
gujaf-45	40	21	prominence	prominence	NOUN
gujaf-45	40	22	,	,	PUNCT
gujaf-45	40	23	with	with	ADP
gujaf-45	40	24	standards	standard	NOUN
gujaf-45	40	25	,	,	PUNCT
gujaf-45	40	26	codes	code	NOUN
gujaf-45	40	27	of	of	ADP
gujaf-45	40	28	conduct	conduct	NOUN
gujaf-45	40	29	,	,	PUNCT
gujaf-45	40	30	and	and	CCONJ
gujaf-45	40	31	laws	law	NOUN
gujaf-45	40	32	being	be	AUX
gujaf-45	40	33	promulgated	promulgate	VERB
gujaf-45	40	34	at	at	ADP
gujaf-45	40	35	international	international	ADJ
gujaf-45	40	36	level	level	NOUN
gujaf-45	40	37	.	.	PUNCT
gujaf-45	41	1	as	as	ADP
gujaf-45	41	2	a	a	DET
gujaf-45	41	3	result	result	NOUN
gujaf-45	41	4	of	of	ADP
gujaf-45	41	5	the	the	DET
gujaf-45	41	6	attention	attention	NOUN
gujaf-45	41	7	given	give	VERB
gujaf-45	41	8	to	to	ADP
gujaf-45	41	9	csr	csr	PROPN
gujaf-45	41	10	,	,	PUNCT
gujaf-45	41	11	business	business	NOUN
gujaf-45	41	12	owners	owner	NOUN
gujaf-45	41	13	and	and	CCONJ
gujaf-45	41	14	their	their	PRON
gujaf-45	41	15	managers	manager	NOUN
gujaf-45	41	16	gives	give	VERB
gujaf-45	41	17	so	so	ADV
gujaf-45	41	18	much	much	ADJ
gujaf-45	41	19	attention	attention	NOUN
gujaf-45	41	20	to	to	ADP
gujaf-45	41	21	csr	csr	X
gujaf-45	41	22	in	in	ADP
gujaf-45	41	23	arriving	arrive	VERB
gujaf-45	41	24	at	at	ADP
gujaf-45	41	25	organisational	organisational	ADJ
gujaf-45	41	26	funding	funding	NOUN
gujaf-45	41	27	decisions	decision	NOUN
gujaf-45	41	28	that	that	PRON
gujaf-45	41	29	relates	relate	VERB
gujaf-45	41	30	to	to	ADP
gujaf-45	41	31	investment	investment	NOUN
gujaf-45	41	32	(	(	PUNCT
gujaf-45	41	33	preston	preston	PROPN
gujaf-45	41	34	&	&	CCONJ
gujaf-45	41	35	o	o	PROPN
gujaf-45	41	36	’	'	PUNCT
gujaf-45	41	37	bannon	bannon	PROPN
gujaf-45	41	38	,	,	PUNCT
gujaf-45	41	39	1997	1997	NUM
gujaf-45	41	40	)	)	PUNCT
gujaf-45	41	41	.	.	PUNCT
gujaf-45	42	1	in	in	ADP
gujaf-45	42	2	addition	addition	NOUN
gujaf-45	42	3	,	,	PUNCT
gujaf-45	42	4	most	most	ADJ
gujaf-45	42	5	of	of	ADP
gujaf-45	42	6	the	the	DET
gujaf-45	42	7	studies	study	NOUN
gujaf-45	42	8	(	(	PUNCT
gujaf-45	42	9	abdur	abdur	PROPN
gujaf-45	42	10	-	-	PUNCT
gujaf-45	42	11	roufand	roufand	NOUN
gujaf-45	42	12	;	;	PUNCT
gujaf-45	42	13	fariset	fariset	PROPN
gujaf-45	42	14	al	al	PROPN
gujaf-45	42	15	.	.	PUNCT
gujaf-45	43	1	2012;ebiringa	2012;ebiringa	PROPN
gujaf-45	43	2	et	et	PROPN
gujaf-45	43	3	al	al	PROPN
gujaf-45	43	4	.	.	PROPN
gujaf-45	43	5	2013	2013	NUM
gujaf-45	43	6	&	&	CCONJ
gujaf-45	43	7	akrout	akrout	PROPN
gujaf-45	43	8	&	&	CCONJ
gujaf-45	43	9	ben	ben	PROPN
gujaf-45	43	10	-	-	PROPN
gujaf-45	43	11	othman	othman	PROPN
gujaf-45	43	12	,	,	PUNCT
gujaf-45	43	13	2013	2013	NUM
gujaf-45	43	14	)	)	PUNCT
gujaf-45	44	1	on	on	ADP
gujaf-45	44	2	csr	csr	X
gujaf-45	44	3	and	and	CCONJ
gujaf-45	44	4	financial	financial	ADJ
gujaf-45	44	5	performance	performance	NOUN
gujaf-45	44	6	adopted	adopt	VERB
gujaf-45	44	7	the	the	DET
gujaf-45	44	8	use	use	NOUN
gujaf-45	44	9	ordinary	ordinary	ADJ
gujaf-45	44	10	least	least	ADJ
gujaf-45	44	11	square	square	ADJ
gujaf-45	44	12	using	use	VERB
gujaf-45	44	13	multiple	multiple	ADJ
gujaf-45	44	14	regression	regression	NOUN
gujaf-45	44	15	with	with	ADP
gujaf-45	44	16	chi	chi	ADJ
gujaf-45	44	17	-	-	PUNCT
gujaf-45	44	18	square	square	ADJ
gujaf-45	44	19	tools	tool	NOUN
gujaf-45	44	20	of	of	ADP
gujaf-45	44	21	analysis	analysis	NOUN
gujaf-45	44	22	.	.	PUNCT
gujaf-45	45	1	the	the	DET
gujaf-45	45	2	use	use	NOUN
gujaf-45	45	3	of	of	ADP
gujaf-45	45	4	these	these	DET
gujaf-45	45	5	methods	method	NOUN
gujaf-45	45	6	of	of	ADP
gujaf-45	45	7	data	datum	NOUN
gujaf-45	45	8	analysis	analysis	NOUN
gujaf-45	45	9	is	be	AUX
gujaf-45	45	10	deficient	deficient	ADJ
gujaf-45	45	11	in	in	ADP
gujaf-45	45	12	showing	show	VERB
gujaf-45	45	13	some	some	DET
gujaf-45	45	14	critical	critical	ADJ
gujaf-45	45	15	characteristics	characteristic	NOUN
gujaf-45	45	16	and	and	CCONJ
gujaf-45	45	17	information	information	NOUN
gujaf-45	45	18	,	,	PUNCT
gujaf-45	45	19	conducting	conduct	VERB
gujaf-45	45	20	fixed	fix	VERB
gujaf-45	45	21	and	and	CCONJ
gujaf-45	45	22	random	random	ADJ
gujaf-45	45	23	effects	effect	NOUN
gujaf-45	45	24	,	,	PUNCT
gujaf-45	45	25	hausman	hausman	ADJ
gujaf-45	45	26	specification	specification	NOUN
gujaf-45	45	27	test	test	NOUN
gujaf-45	45	28	and	and	CCONJ
gujaf-45	45	29	related	relate	VERB
gujaf-45	45	30	robustness	robustness	NOUN
gujaf-45	45	31	tests	test	NOUN
gujaf-45	45	32	.	.	PUNCT
gujaf-45	46	1	thus	thus	ADV
gujaf-45	46	2	,	,	PUNCT
gujaf-45	46	3	in	in	ADP
gujaf-45	46	4	this	this	DET
gujaf-45	46	5	paper	paper	NOUN
gujaf-45	46	6	,	,	PUNCT
gujaf-45	46	7	the	the	DET
gujaf-45	46	8	researcher	researcher	NOUN
gujaf-45	46	9	adopted	adopt	VERB
gujaf-45	46	10	a	a	DET
gujaf-45	46	11	higher	high	ADJ
gujaf-45	46	12	method	method	NOUN
gujaf-45	46	13	of	of	ADP
gujaf-45	46	14	analysis	analysis	NOUN
gujaf-45	46	15	,	,	PUNCT
gujaf-45	46	16	which	which	PRON
gujaf-45	46	17	is	be	AUX
gujaf-45	46	18	stronger	strong	ADJ
gujaf-45	46	19	and	and	CCONJ
gujaf-45	46	20	more	more	ADV
gujaf-45	46	21	vigorous	vigorous	ADJ
gujaf-45	46	22	in	in	ADP
gujaf-45	46	23	data	datum	NOUN
gujaf-45	46	24	analysis	analysis	NOUN
gujaf-45	46	25	.	.	PUNCT
gujaf-45	47	1	gls	gls	PROPN
gujaf-45	47	2	is	be	AUX
gujaf-45	47	3	used	use	VERB
gujaf-45	47	4	to	to	PART
gujaf-45	47	5	cover	cover	VERB
gujaf-45	47	6	for	for	ADP
gujaf-45	47	7	the	the	DET
gujaf-45	47	8	short	short	ADJ
gujaf-45	47	9	comings	coming	NOUN
gujaf-45	47	10	of	of	ADP
gujaf-45	47	11	the	the	DET
gujaf-45	47	12	ols	ol	NOUN
gujaf-45	47	13	and	and	CCONJ
gujaf-45	47	14	chi	chi	NOUN
gujaf-45	47	15	-	-	PUNCT
gujaf-45	47	16	square	square	NOUN
gujaf-45	47	17	.	.	PUNCT
gujaf-45	48	1	most	most	ADV
gujaf-45	48	2	importantly	importantly	ADV
gujaf-45	48	3	,	,	PUNCT
gujaf-45	48	4	a	a	DET
gujaf-45	48	5	lot	lot	NOUN
gujaf-45	48	6	of	of	ADP
gujaf-45	48	7	the	the	DET
gujaf-45	48	8	other	other	ADJ
gujaf-45	48	9	researches	research	NOUN
gujaf-45	48	10	were	be	AUX
gujaf-45	48	11	conducted	conduct	VERB
gujaf-45	48	12	in	in	ADP
gujaf-45	48	13	advanced	advanced	ADJ
gujaf-45	48	14	economies	economy	NOUN
gujaf-45	48	15	,	,	PUNCT
gujaf-45	48	16	only	only	ADV
gujaf-45	48	17	few	few	ADJ
gujaf-45	48	18	studies	study	NOUN
gujaf-45	48	19	(	(	PUNCT
gujaf-45	48	20	li	li	PROPN
gujaf-45	48	21	&	&	CCONJ
gujaf-45	48	22	zhang	zhang	PROPN
gujaf-45	48	23	,	,	PUNCT
gujaf-45	48	24	2010	2010	NUM
gujaf-45	48	25	;	;	PUNCT
gujaf-45	48	26	reverte	reverte	NOUN
gujaf-45	48	27	,	,	PUNCT
gujaf-45	48	28	2009	2009	NUM
gujaf-45	48	29	;	;	PUNCT
gujaf-45	48	30	wang	wang	PROPN
gujaf-45	48	31	&	&	CCONJ
gujaf-45	48	32	song	song	PROPN
gujaf-45	48	33	,	,	PUNCT
gujaf-45	48	34	2011	2011	NUM
gujaf-45	48	35	)	)	PUNCT
gujaf-45	48	36	were	be	AUX
gujaf-45	48	37	conducted	conduct	VERB
gujaf-45	48	38	in	in	ADP
gujaf-45	48	39	developing	develop	VERB
gujaf-45	48	40	economies	economy	NOUN
gujaf-45	48	41	.	.	PUNCT
gujaf-45	49	1	there	there	PRON
gujaf-45	49	2	is	be	VERB
gujaf-45	49	3	also	also	ADV
gujaf-45	49	4	a	a	DET
gujaf-45	49	5	gap	gap	NOUN
gujaf-45	49	6	in	in	ADP
gujaf-45	49	7	terms	term	NOUN
gujaf-45	49	8	of	of	ADP
gujaf-45	49	9	people	people	NOUN
gujaf-45	49	10	’s	’s	PART
gujaf-45	49	11	ethical	ethical	ADJ
gujaf-45	49	12	reasoning	reasoning	NOUN
gujaf-45	49	13	and	and	CCONJ
gujaf-45	49	14	decision	decision	NOUN
gujaf-45	49	15	,	,	PUNCT
gujaf-45	49	16	environment	environment	NOUN
gujaf-45	49	17	,	,	PUNCT
gujaf-45	49	18	period	period	NOUN
gujaf-45	49	19	,	,	PUNCT
gujaf-45	49	20	methodologies	methodology	NOUN
gujaf-45	49	21	employed	employ	VERB
gujaf-45	49	22	and	and	CCONJ
gujaf-45	49	23	industries	industry	NOUN
gujaf-45	49	24	used	use	VERB
gujaf-45	49	25	by	by	ADP
gujaf-45	49	26	other	other	ADJ
gujaf-45	49	27	studies	study	NOUN
gujaf-45	49	28	.	.	PUNCT
gujaf-45	50	1	thus	thus	ADV
gujaf-45	50	2	,	,	PUNCT
gujaf-45	50	3	this	this	DET
gujaf-45	50	4	study	study	NOUN
gujaf-45	50	5	fills	fill	VERB
gujaf-45	50	6	the	the	DET
gujaf-45	50	7	gap	gap	NOUN
gujaf-45	50	8	by	by	ADP
gujaf-45	50	9	appraising	appraise	VERB
gujaf-45	50	10	some	some	PRON
gujaf-45	50	11	of	of	ADP
gujaf-45	50	12	the	the	DET
gujaf-45	50	13	impact	impact	NOUN
gujaf-45	50	14	of	of	ADP
gujaf-45	50	15	fp	fp	NOUN
gujaf-45	50	16	on	on	ADP
gujaf-45	50	17	csr	csr	X
gujaf-45	50	18	of	of	ADP
gujaf-45	50	19	non	non	ADJ
gujaf-45	50	20	-	-	ADJ
gujaf-45	50	21	financial	financial	ADJ
gujaf-45	50	22	firms	firm	NOUN
gujaf-45	50	23	in	in	ADP
gujaf-45	50	24	nigeria	nigeria	PROPN
gujaf-45	50	25	.	.	PUNCT
gujaf-45	51	1	this	this	DET
gujaf-45	51	2	paper	paper	NOUN
gujaf-45	51	3	evaluates	evaluate	VERB
gujaf-45	51	4	the	the	DET
gujaf-45	51	5	impact	impact	NOUN
gujaf-45	51	6	of	of	ADP
gujaf-45	51	7	performance	performance	NOUN
gujaf-45	51	8	which	which	PRON
gujaf-45	51	9	is	be	AUX
gujaf-45	51	10	measured	measure	VERB
gujaf-45	51	11	by	by	ADP
gujaf-45	51	12	return	return	NOUN
gujaf-45	51	13	on	on	ADP
gujaf-45	51	14	investment	investment	NOUN
gujaf-45	51	15	and	and	CCONJ
gujaf-45	51	16	net	net	ADJ
gujaf-45	51	17	profit	profit	NOUN
gujaf-45	51	18	margin	margin	NOUN
gujaf-45	51	19	on	on	ADP
gujaf-45	51	20	csr	csr	X
gujaf-45	51	21	of	of	ADP
gujaf-45	51	22	listed	list	VERB
gujaf-45	51	23	non	non	ADJ
gujaf-45	51	24	-	-	ADJ
gujaf-45	51	25	financial	financial	ADJ
gujaf-45	51	26	firms	firm	NOUN
gujaf-45	51	27	listed	list	VERB
gujaf-45	51	28	in	in	ADP
gujaf-45	51	29	nigeria	nigeria	PROPN
gujaf-45	51	30	.	.	PUNCT
gujaf-45	52	1	in	in	ADP
gujaf-45	52	2	order	order	NOUN
gujaf-45	52	3	to	to	PART
gujaf-45	52	4	achieve	achieve	VERB
gujaf-45	52	5	the	the	DET
gujaf-45	52	6	objectives	objective	NOUN
gujaf-45	52	7	of	of	ADP
gujaf-45	52	8	this	this	DET
gujaf-45	52	9	study	study	NOUN
gujaf-45	52	10	,	,	PUNCT
gujaf-45	52	11	the	the	DET
gujaf-45	52	12	following	follow	VERB
gujaf-45	52	13	null	null	ADJ
gujaf-45	52	14	hypotheses	hypothesis	NOUN
gujaf-45	52	15	are	be	AUX
gujaf-45	52	16	formulated	formulate	VERB
gujaf-45	52	17	to	to	PART
gujaf-45	52	18	be	be	AUX
gujaf-45	52	19	tested	test	VERB
gujaf-45	52	20	:	:	PUNCT
gujaf-45	52	21	ho1	ho1	NOUN
gujaf-45	52	22	:	:	PUNCT
gujaf-45	52	23	return	return	VERB
gujaf-45	52	24	on	on	ADP
gujaf-45	52	25	investment	investment	NOUN
gujaf-45	52	26	has	have	VERB
gujaf-45	52	27	no	no	DET
gujaf-45	52	28	significant	significant	ADJ
gujaf-45	52	29	effect	effect	NOUN
gujaf-45	52	30	on	on	ADP
gujaf-45	52	31	csr	csr	X
gujaf-45	52	32	of	of	ADP
gujaf-45	52	33	listed	list	VERB
gujaf-45	52	34	nonfinancial	nonfinancial	ADJ
gujaf-45	52	35	firms	firm	NOUN
gujaf-45	52	36	in	in	ADP
gujaf-45	52	37	nigeria	nigeria	PROPN
gujaf-45	52	38	ho2	ho2	PROPN
gujaf-45	52	39	:	:	PUNCT
gujaf-45	52	40	net	net	ADJ
gujaf-45	52	41	profit	profit	NOUN
gujaf-45	52	42	margin	margin	NOUN
gujaf-45	52	43	has	have	VERB
gujaf-45	52	44	no	no	DET
gujaf-45	52	45	significant	significant	ADJ
gujaf-45	52	46	effect	effect	NOUN
gujaf-45	52	47	on	on	ADP
gujaf-45	52	48	csr	csr	X
gujaf-45	52	49	of	of	ADP
gujaf-45	52	50	listed	list	VERB
gujaf-45	52	51	non	non	ADJ
gujaf-45	52	52	-	-	ADJ
gujaf-45	52	53	financial	financial	ADJ
gujaf-45	52	54	firms	firm	NOUN
gujaf-45	52	55	in	in	ADP
gujaf-45	52	56	nigeria	nigeria	PROPN
gujaf-45	52	57	this	this	DET
gujaf-45	52	58	research	research	NOUN
gujaf-45	52	59	will	will	AUX
gujaf-45	52	60	be	be	AUX
gujaf-45	52	61	carried	carry	VERB
gujaf-45	52	62	out	out	ADP
gujaf-45	52	63	because	because	SCONJ
gujaf-45	52	64	of	of	ADP
gujaf-45	52	65	the	the	DET
gujaf-45	52	66	relevant	relevant	ADJ
gujaf-45	52	67	and	and	CCONJ
gujaf-45	52	68	pivotal	pivotal	ADJ
gujaf-45	52	69	role	role	NOUN
gujaf-45	52	70	firms	firm	NOUN
gujaf-45	52	71	,	,	PUNCT
gujaf-45	52	72	especially	especially	ADV
gujaf-45	52	73	the	the	DET
gujaf-45	52	74	non	non	ADJ
gujaf-45	52	75	-	-	ADJ
gujaf-45	52	76	financial	financial	ADJ
gujaf-45	52	77	firms	firm	NOUN
gujaf-45	52	78	play	play	VERB
gujaf-45	52	79	in	in	ADP
gujaf-45	52	80	the	the	DET
gujaf-45	52	81	economic	economic	ADJ
gujaf-45	52	82	development	development	NOUN
gujaf-45	52	83	of	of	ADP
gujaf-45	52	84	nigeria	nigeria	PROPN
gujaf-45	52	85	.	.	PUNCT
gujaf-45	53	1	gusau	gusau	PROPN
gujaf-45	53	2	journal	journal	PROPN
gujaf-45	53	3	of	of	ADP
gujaf-45	53	4	accounting	accounting	NOUN
gujaf-45	53	5	and	and	CCONJ
gujaf-45	53	6	finance	finance	NOUN
gujaf-45	53	7	,	,	PUNCT
gujaf-45	53	8	vol	vol	NOUN
gujaf-45	53	9	.	.	PUNCT
gujaf-45	54	1	i	i	PRON
gujaf-45	54	2	,	,	PUNCT
gujaf-45	54	3	issue	issue	NOUN
gujaf-45	54	4	2	2	NUM
gujaf-45	54	5	,	,	PUNCT
gujaf-45	54	6	october	october	PROPN
gujaf-45	54	7	,	,	PUNCT
gujaf-45	54	8	2020	2020	NUM
gujaf-45	54	9	5	5	NUM
gujaf-45	54	10	the	the	DET
gujaf-45	54	11	findings	finding	NOUN
gujaf-45	54	12	of	of	ADP
gujaf-45	54	13	this	this	DET
gujaf-45	54	14	study	study	NOUN
gujaf-45	54	15	will	will	AUX
gujaf-45	54	16	give	give	VERB
gujaf-45	54	17	an	an	DET
gujaf-45	54	18	insight	insight	NOUN
gujaf-45	54	19	into	into	ADP
gujaf-45	54	20	the	the	DET
gujaf-45	54	21	effect	effect	NOUN
gujaf-45	54	22	of	of	ADP
gujaf-45	54	23	firm	firm	ADJ
gujaf-45	54	24	financial	financial	ADJ
gujaf-45	54	25	performance	performance	NOUN
gujaf-45	54	26	on	on	ADP
gujaf-45	54	27	csr	csr	PROPN
gujaf-45	54	28	.	.	PROPN
gujaf-45	54	29	this	this	PRON
gujaf-45	54	30	will	will	AUX
gujaf-45	54	31	assist	assist	VERB
gujaf-45	54	32	management	management	NOUN
gujaf-45	54	33	and	and	CCONJ
gujaf-45	54	34	stakeholders	stakeholder	NOUN
gujaf-45	54	35	in	in	ADP
gujaf-45	54	36	the	the	DET
gujaf-45	54	37	nonfinancial	nonfinancial	ADJ
gujaf-45	54	38	firms	firm	NOUN
gujaf-45	54	39	make	make	VERB
gujaf-45	54	40	informed	informed	ADJ
gujaf-45	54	41	decision	decision	NOUN
gujaf-45	54	42	regarding	regard	VERB
gujaf-45	54	43	the	the	DET
gujaf-45	54	44	extent	extent	NOUN
gujaf-45	54	45	to	to	ADP
gujaf-45	54	46	which	which	PRON
gujaf-45	54	47	to	to	PART
gujaf-45	54	48	engage	engage	VERB
gujaf-45	54	49	and	and	CCONJ
gujaf-45	54	50	or	or	CCONJ
gujaf-45	54	51	participate	participate	VERB
gujaf-45	54	52	in	in	ADP
gujaf-45	54	53	providing	provide	VERB
gujaf-45	54	54	social	social	ADJ
gujaf-45	54	55	responsibility	responsibility	NOUN
gujaf-45	54	56	to	to	ADP
gujaf-45	54	57	the	the	DET
gujaf-45	54	58	community	community	NOUN
gujaf-45	54	59	in	in	ADP
gujaf-45	54	60	which	which	PRON
gujaf-45	54	61	they	they	PRON
gujaf-45	54	62	carry	carry	VERB
gujaf-45	54	63	on	on	ADP
gujaf-45	54	64	their	their	PRON
gujaf-45	54	65	business	business	NOUN
gujaf-45	54	66	.	.	PUNCT
gujaf-45	55	1	it	it	PRON
gujaf-45	55	2	would	would	AUX
gujaf-45	55	3	also	also	ADV
gujaf-45	55	4	proffer	proffer	VERB
gujaf-45	55	5	suggestions	suggestion	NOUN
gujaf-45	55	6	to	to	ADP
gujaf-45	55	7	the	the	DET
gujaf-45	55	8	human	human	ADJ
gujaf-45	55	9	right	right	ADJ
gujaf-45	55	10	activist	activist	NOUN
gujaf-45	55	11	on	on	ADP
gujaf-45	55	12	which	which	PRON
gujaf-45	55	13	firm	firm	ADJ
gujaf-45	55	14	attribute	attribute	NOUN
gujaf-45	55	15	to	to	PART
gujaf-45	55	16	pay	pay	VERB
gujaf-45	55	17	more	more	ADJ
gujaf-45	55	18	attention	attention	NOUN
gujaf-45	55	19	to	to	ADP
gujaf-45	55	20	in	in	ADP
gujaf-45	55	21	trying	try	VERB
gujaf-45	55	22	to	to	PART
gujaf-45	55	23	justify	justify	VERB
gujaf-45	55	24	the	the	DET
gujaf-45	55	25	fight	fight	NOUN
gujaf-45	55	26	for	for	ADP
gujaf-45	55	27	firm	firm	ADJ
gujaf-45	55	28	participation	participation	NOUN
gujaf-45	55	29	in	in	ADP
gujaf-45	55	30	providing	provide	VERB
gujaf-45	55	31	csr	csr	NOUN
gujaf-45	55	32	to	to	ADP
gujaf-45	55	33	the	the	DET
gujaf-45	55	34	community	community	NOUN
gujaf-45	55	35	.	.	PUNCT
gujaf-45	56	1	government	government	NOUN
gujaf-45	56	2	at	at	ADP
gujaf-45	56	3	all	all	DET
gujaf-45	56	4	levels	level	NOUN
gujaf-45	56	5	which	which	PRON
gujaf-45	56	6	have	have	AUX
gujaf-45	56	7	been	be	AUX
gujaf-45	56	8	soliciting	solicit	VERB
gujaf-45	56	9	the	the	DET
gujaf-45	56	10	wholehearted	wholehearted	ADJ
gujaf-45	56	11	adoption	adoption	NOUN
gujaf-45	56	12	of	of	ADP
gujaf-45	56	13	csr	csr	NOUN
gujaf-45	56	14	practices	practice	NOUN
gujaf-45	56	15	will	will	AUX
gujaf-45	56	16	find	find	VERB
gujaf-45	56	17	this	this	DET
gujaf-45	56	18	study	study	NOUN
gujaf-45	56	19	useful	useful	ADJ
gujaf-45	56	20	as	as	SCONJ
gujaf-45	56	21	it	it	PRON
gujaf-45	56	22	relates	relate	VERB
gujaf-45	56	23	to	to	ADP
gujaf-45	56	24	csr	csr	NOUN
gujaf-45	56	25	and	and	CCONJ
gujaf-45	56	26	financial	financial	ADJ
gujaf-45	56	27	performance	performance	NOUN
gujaf-45	56	28	integration	integration	NOUN
gujaf-45	56	29	within	within	ADP
gujaf-45	56	30	the	the	DET
gujaf-45	56	31	nigerian	nigerian	ADJ
gujaf-45	56	32	environment	environment	NOUN
gujaf-45	56	33	.	.	PUNCT
gujaf-45	57	1	government	government	NOUN
gujaf-45	57	2	will	will	AUX
gujaf-45	57	3	also	also	ADV
gujaf-45	57	4	be	be	AUX
gujaf-45	57	5	able	able	ADJ
gujaf-45	57	6	to	to	PART
gujaf-45	57	7	use	use	VERB
gujaf-45	57	8	the	the	DET
gujaf-45	57	9	recommendations	recommendation	NOUN
gujaf-45	57	10	to	to	PART
gujaf-45	57	11	develop	develop	VERB
gujaf-45	57	12	broad	broad	ADJ
gujaf-45	57	13	based	base	VERB
gujaf-45	57	14	policies	policy	NOUN
gujaf-45	57	15	on	on	ADP
gujaf-45	57	16	csr	csr	PROPN
gujaf-45	57	17	in	in	ADP
gujaf-45	57	18	nigeria	nigeria	PROPN
gujaf-45	57	19	.	.	PUNCT
gujaf-45	58	1	this	this	DET
gujaf-45	58	2	paper	paper	NOUN
gujaf-45	58	3	provides	provide	VERB
gujaf-45	58	4	empirical	empirical	ADJ
gujaf-45	58	5	results	result	NOUN
gujaf-45	58	6	that	that	PRON
gujaf-45	58	7	can	can	AUX
gujaf-45	58	8	be	be	AUX
gujaf-45	58	9	used	use	VERB
gujaf-45	58	10	as	as	ADP
gujaf-45	58	11	literature	literature	NOUN
gujaf-45	58	12	for	for	ADP
gujaf-45	58	13	the	the	DET
gujaf-45	58	14	benefit	benefit	NOUN
gujaf-45	58	15	of	of	ADP
gujaf-45	58	16	government	government	NOUN
gujaf-45	58	17	,	,	PUNCT
gujaf-45	58	18	practitioners	practitioner	NOUN
gujaf-45	58	19	,	,	PUNCT
gujaf-45	58	20	scholars	scholar	NOUN
gujaf-45	58	21	(	(	PUNCT
gujaf-45	58	22	students	student	NOUN
gujaf-45	58	23	of	of	ADP
gujaf-45	58	24	csr	csr	NOUN
gujaf-45	58	25	)	)	PUNCT
gujaf-45	58	26	and	and	CCONJ
gujaf-45	58	27	other	other	ADJ
gujaf-45	58	28	users	user	NOUN
gujaf-45	58	29	of	of	ADP
gujaf-45	58	30	the	the	DET
gujaf-45	58	31	information	information	NOUN
gujaf-45	58	32	.	.	PUNCT
gujaf-45	59	1	finally	finally	ADV
gujaf-45	59	2	,	,	PUNCT
gujaf-45	59	3	it	it	PRON
gujaf-45	59	4	is	be	AUX
gujaf-45	59	5	a	a	DET
gujaf-45	59	6	humble	humble	ADJ
gujaf-45	59	7	addition	addition	NOUN
gujaf-45	59	8	to	to	ADP
gujaf-45	59	9	the	the	DET
gujaf-45	59	10	body	body	NOUN
gujaf-45	59	11	of	of	ADP
gujaf-45	59	12	existing	exist	VERB
gujaf-45	59	13	knowledge	knowledge	NOUN
gujaf-45	59	14	which	which	PRON
gujaf-45	59	15	will	will	AUX
gujaf-45	59	16	enhance	enhance	VERB
gujaf-45	59	17	the	the	DET
gujaf-45	59	18	quality	quality	NOUN
gujaf-45	59	19	of	of	ADP
gujaf-45	59	20	literature	literature	NOUN
gujaf-45	59	21	in	in	ADP
gujaf-45	59	22	the	the	DET
gujaf-45	59	23	area	area	NOUN
gujaf-45	59	24	of	of	ADP
gujaf-45	59	25	csr	csr	PROPN
gujaf-45	59	26	in	in	ADP
gujaf-45	59	27	nigeria	nigeria	PROPN
gujaf-45	59	28	.	.	PUNCT
gujaf-45	60	1	researchers	researcher	NOUN
gujaf-45	60	2	of	of	ADP
gujaf-45	60	3	csr	csr	X
gujaf-45	60	4	will	will	AUX
gujaf-45	60	5	benefit	benefit	VERB
gujaf-45	60	6	from	from	ADP
gujaf-45	60	7	this	this	DET
gujaf-45	60	8	research	research	NOUN
gujaf-45	60	9	work	work	NOUN
gujaf-45	60	10	as	as	SCONJ
gujaf-45	60	11	it	it	PRON
gujaf-45	60	12	can	can	AUX
gujaf-45	60	13	be	be	AUX
gujaf-45	60	14	used	use	VERB
gujaf-45	60	15	as	as	ADP
gujaf-45	60	16	a	a	DET
gujaf-45	60	17	benchmark	benchmark	NOUN
gujaf-45	60	18	for	for	ADP
gujaf-45	60	19	future	future	ADJ
gujaf-45	60	20	researches	research	NOUN
gujaf-45	60	21	in	in	ADP
gujaf-45	60	22	csr	csr	PROPN
gujaf-45	60	23	.	.	PROPN
gujaf-45	61	1	also	also	ADV
gujaf-45	61	2	,	,	PUNCT
gujaf-45	61	3	it	it	PRON
gujaf-45	61	4	will	will	AUX
gujaf-45	61	5	be	be	AUX
gujaf-45	61	6	of	of	ADP
gujaf-45	61	7	benefit	benefit	NOUN
gujaf-45	61	8	to	to	ADP
gujaf-45	61	9	students	student	NOUN
gujaf-45	61	10	whom	whom	PRON
gujaf-45	61	11	could	could	AUX
gujaf-45	61	12	use	use	VERB
gujaf-45	61	13	it	it	PRON
gujaf-45	61	14	as	as	ADP
gujaf-45	61	15	a	a	DET
gujaf-45	61	16	study	study	NOUN
gujaf-45	61	17	material	material	NOUN
gujaf-45	61	18	.	.	PUNCT
gujaf-45	62	1	to	to	PART
gujaf-45	62	2	efficiently	efficiently	ADV
gujaf-45	62	3	carry	carry	VERB
gujaf-45	62	4	out	out	ADP
gujaf-45	62	5	the	the	DET
gujaf-45	62	6	desired	desire	VERB
gujaf-45	62	7	task	task	NOUN
gujaf-45	62	8	,	,	PUNCT
gujaf-45	62	9	the	the	DET
gujaf-45	62	10	researcher	researcher	NOUN
gujaf-45	62	11	made	make	VERB
gujaf-45	62	12	use	use	NOUN
gujaf-45	62	13	of	of	ADP
gujaf-45	62	14	secondary	secondary	ADJ
gujaf-45	62	15	data	datum	NOUN
gujaf-45	62	16	extracted	extract	VERB
gujaf-45	62	17	from	from	ADP
gujaf-45	62	18	annual	annual	ADJ
gujaf-45	62	19	reports	report	NOUN
gujaf-45	62	20	of	of	ADP
gujaf-45	62	21	the	the	DET
gujaf-45	62	22	listed	list	VERB
gujaf-45	62	23	non	non	ADJ
gujaf-45	62	24	-	-	ADJ
gujaf-45	62	25	financial	financial	ADJ
gujaf-45	62	26	firms	firm	NOUN
gujaf-45	62	27	in	in	ADP
gujaf-45	62	28	the	the	DET
gujaf-45	62	29	nigerian	nigerian	ADJ
gujaf-45	62	30	stock	stock	NOUN
gujaf-45	62	31	exchange	exchange	PROPN
gujaf-45	62	32	.	.	PUNCT
gujaf-45	63	1	the	the	DET
gujaf-45	63	2	study	study	NOUN
gujaf-45	63	3	links	link	NOUN
gujaf-45	63	4	firm	firm	ADJ
gujaf-45	63	5	performance	performance	NOUN
gujaf-45	63	6	and	and	CCONJ
gujaf-45	63	7	csr	csr	NOUN
gujaf-45	63	8	of	of	ADP
gujaf-45	63	9	the	the	DET
gujaf-45	63	10	listed	list	VERB
gujaf-45	63	11	study	study	NOUN
gujaf-45	63	12	sample	sample	NOUN
gujaf-45	63	13	.	.	PUNCT
gujaf-45	64	1	the	the	DET
gujaf-45	64	2	study	study	NOUN
gujaf-45	64	3	is	be	AUX
gujaf-45	64	4	for	for	ADP
gujaf-45	64	5	ten	ten	NUM
gujaf-45	64	6	(	(	PUNCT
gujaf-45	64	7	10	10	NUM
gujaf-45	64	8	)	)	PUNCT
gujaf-45	64	9	years	year	NOUN
gujaf-45	64	10	(	(	PUNCT
gujaf-45	64	11	that	that	PRON
gujaf-45	64	12	is	be	AUX
gujaf-45	64	13	from	from	ADP
gujaf-45	64	14	2009	2009	NUM
gujaf-45	64	15	to	to	ADP
gujaf-45	64	16	2018	2018	NUM
gujaf-45	64	17	)	)	PUNCT
gujaf-45	64	18	.	.	PUNCT
gujaf-45	65	1	independent	independent	ADJ
gujaf-45	65	2	variables	variable	NOUN
gujaf-45	65	3	of	of	ADP
gujaf-45	65	4	the	the	DET
gujaf-45	65	5	study	study	NOUN
gujaf-45	65	6	are	be	AUX
gujaf-45	65	7	return	return	NOUN
gujaf-45	65	8	on	on	ADP
gujaf-45	65	9	investment	investment	NOUN
gujaf-45	65	10	and	and	CCONJ
gujaf-45	65	11	net	net	ADJ
gujaf-45	65	12	profit	profit	NOUN
gujaf-45	65	13	margin	margin	NOUN
gujaf-45	65	14	while	while	SCONJ
gujaf-45	65	15	csr	csr	NOUN
gujaf-45	65	16	is	be	AUX
gujaf-45	65	17	the	the	DET
gujaf-45	65	18	dependant	dependant	ADJ
gujaf-45	65	19	variable	variable	NOUN
gujaf-45	65	20	.	.	PUNCT
gujaf-45	66	1	2	2	X
gujaf-45	66	2	.	.	X
gujaf-45	66	3	literature	literature	NOUN
gujaf-45	66	4	review	review	PROPN
gujaf-45	66	5	and	and	CCONJ
gujaf-45	66	6	theoretical	theoretical	ADJ
gujaf-45	66	7	framework	framework	NOUN
gujaf-45	66	8	this	this	DET
gujaf-45	66	9	part	part	NOUN
gujaf-45	66	10	of	of	ADP
gujaf-45	66	11	the	the	DET
gujaf-45	66	12	paper	paper	NOUN
gujaf-45	66	13	presents	present	VERB
gujaf-45	66	14	conceptual	conceptual	ADJ
gujaf-45	66	15	,	,	PUNCT
gujaf-45	66	16	empirical	empirical	ADJ
gujaf-45	66	17	and	and	CCONJ
gujaf-45	66	18	theoretical	theoretical	ADJ
gujaf-45	66	19	reviews	review	NOUN
gujaf-45	66	20	of	of	ADP
gujaf-45	66	21	the	the	DET
gujaf-45	66	22	study	study	NOUN
gujaf-45	66	23	.	.	PUNCT
gujaf-45	67	1	world	world	PROPN
gujaf-45	67	2	bank	bank	PROPN
gujaf-45	67	3	states	state	VERB
gujaf-45	67	4	that	that	SCONJ
gujaf-45	67	5	‘	'	PUNCT
gujaf-45	67	6	‘	'	PUNCT
gujaf-45	67	7	csr	csr	X
gujaf-45	67	8	consist	consist	NOUN
gujaf-45	67	9	of	of	ADP
gujaf-45	67	10	remedial	remedial	ADJ
gujaf-45	67	11	actions	action	NOUN
gujaf-45	67	12	taken	take	VERB
gujaf-45	67	13	by	by	ADP
gujaf-45	67	14	a	a	DET
gujaf-45	67	15	company	company	NOUN
gujaf-45	67	16	in	in	ADP
gujaf-45	67	17	a	a	DET
gujaf-45	67	18	bid	bid	NOUN
gujaf-45	67	19	to	to	PART
gujaf-45	67	20	ameliorate	ameliorate	VERB
gujaf-45	67	21	the	the	DET
gujaf-45	67	22	suffering	suffering	NOUN
gujaf-45	67	23	of	of	ADP
gujaf-45	67	24	host	host	NOUN
gujaf-45	67	25	community	community	NOUN
gujaf-45	67	26	and	and	CCONJ
gujaf-45	67	27	other	other	ADJ
gujaf-45	67	28	stakeholders	stakeholder	NOUN
gujaf-45	67	29	resulting	result	VERB
gujaf-45	67	30	from	from	ADP
gujaf-45	67	31	their	their	PRON
gujaf-45	67	32	operations	operation	NOUN
gujaf-45	67	33	and	and	CCONJ
gujaf-45	67	34	activities	activity	NOUN
gujaf-45	67	35	.	.	PUNCT
gujaf-45	68	1	a	a	DET
gujaf-45	68	2	firm	firm	NOUN
gujaf-45	68	3	’s	’s	PART
gujaf-45	68	4	financial	financial	ADJ
gujaf-45	68	5	performance	performance	NOUN
gujaf-45	68	6	connotes	connote	VERB
gujaf-45	68	7	the	the	DET
gujaf-45	68	8	generality	generality	NOUN
gujaf-45	68	9	of	of	ADP
gujaf-45	68	10	assessment	assessment	NOUN
gujaf-45	68	11	of	of	ADP
gujaf-45	68	12	activities	activity	NOUN
gujaf-45	68	13	and	and	CCONJ
gujaf-45	68	14	functions	function	NOUN
gujaf-45	68	15	of	of	ADP
gujaf-45	68	16	the	the	DET
gujaf-45	68	17	firm	firm	NOUN
gujaf-45	68	18	which	which	PRON
gujaf-45	68	19	are	be	AUX
gujaf-45	68	20	geared	gear	VERB
gujaf-45	68	21	towards	towards	ADP
gujaf-45	68	22	revenue	revenue	NOUN
gujaf-45	68	23	generation	generation	NOUN
gujaf-45	68	24	with	with	ADP
gujaf-45	68	25	the	the	DET
gujaf-45	68	26	sole	sole	ADJ
gujaf-45	68	27	aim	aim	NOUN
gujaf-45	68	28	of	of	ADP
gujaf-45	68	29	making	make	VERB
gujaf-45	68	30	profits	profit	NOUN
gujaf-45	68	31	.	.	PUNCT
gujaf-45	69	1	fp	fp	PROPN
gujaf-45	69	2	also	also	ADV
gujaf-45	69	3	shows	show	VERB
gujaf-45	69	4	the	the	DET
gujaf-45	69	5	firm	firm	NOUN
gujaf-45	69	6	’s	’s	PART
gujaf-45	69	7	well	well	ADV
gujaf-45	69	8	being	be	AUX
gujaf-45	69	9	when	when	SCONJ
gujaf-45	69	10	compared	compare	VERB
gujaf-45	69	11	with	with	ADP
gujaf-45	69	12	other	other	ADJ
gujaf-45	69	13	firms	firm	NOUN
gujaf-45	69	14	in	in	ADP
gujaf-45	69	15	the	the	DET
gujaf-45	69	16	same	same	ADJ
gujaf-45	69	17	or	or	CCONJ
gujaf-45	69	18	similar	similar	ADJ
gujaf-45	69	19	sectors	sector	NOUN
gujaf-45	69	20	.	.	PUNCT
gujaf-45	70	1	it	it	PRON
gujaf-45	70	2	is	be	AUX
gujaf-45	70	3	also	also	ADV
gujaf-45	70	4	used	use	VERB
gujaf-45	70	5	by	by	ADP
gujaf-45	70	6	government	government	NOUN
gujaf-45	70	7	agencies	agency	NOUN
gujaf-45	70	8	for	for	ADP
gujaf-45	70	9	tax	tax	NOUN
gujaf-45	70	10	assessment	assessment	NOUN
gujaf-45	70	11	and	and	CCONJ
gujaf-45	70	12	scholars	scholar	NOUN
gujaf-45	70	13	for	for	ADP
gujaf-45	70	14	analysis	analysis	NOUN
gujaf-45	70	15	.	.	PUNCT
gujaf-45	71	1	gusau	gusau	ADJ
gujaf-45	71	2	journal	journal	PROPN
gujaf-45	71	3	of	of	ADP
gujaf-45	71	4	accounting	accounting	NOUN
gujaf-45	71	5	and	and	CCONJ
gujaf-45	71	6	finance	finance	NOUN
gujaf-45	71	7	,	,	PUNCT
gujaf-45	71	8	vol	vol	NOUN
gujaf-45	71	9	.	.	PUNCT
gujaf-45	72	1	i	i	PRON
gujaf-45	72	2	,	,	PUNCT
gujaf-45	72	3	issue	issue	NOUN
gujaf-45	72	4	2	2	NUM
gujaf-45	72	5	,	,	PUNCT
gujaf-45	72	6	october	october	PROPN
gujaf-45	72	7	,	,	PUNCT
gujaf-45	72	8	2020	2020	NUM
gujaf-45	72	9	6	6	NUM
gujaf-45	72	10	according	accord	VERB
gujaf-45	72	11	to	to	ADP
gujaf-45	72	12	carroll	carroll	PROPN
gujaf-45	72	13	’s	’s	PART
gujaf-45	72	14	theory	theory	NOUN
gujaf-45	72	15	csr	csr	NOUN
gujaf-45	72	16	carries	carry	VERB
gujaf-45	72	17	out	out	ADP
gujaf-45	72	18	some	some	DET
gujaf-45	72	19	functions	function	NOUN
gujaf-45	72	20	,	,	PUNCT
gujaf-45	72	21	namely	namely	ADV
gujaf-45	72	22	;	;	PUNCT
gujaf-45	72	23	wealth	wealth	NOUN
gujaf-45	72	24	driven	drive	VERB
gujaf-45	72	25	,	,	PUNCT
gujaf-45	72	26	law	law	NOUN
gujaf-45	72	27	based	base	VERB
gujaf-45	72	28	,	,	PUNCT
gujaf-45	72	29	moral	moral	ADJ
gujaf-45	72	30	value	value	NOUN
gujaf-45	72	31	based	base	VERB
gujaf-45	72	32	and	and	CCONJ
gujaf-45	72	33	charitable	charitable	ADJ
gujaf-45	72	34	.	.	PUNCT
gujaf-45	73	1	the	the	DET
gujaf-45	73	2	wealth	wealth	NOUN
gujaf-45	73	3	aspect	aspect	NOUN
gujaf-45	73	4	is	be	AUX
gujaf-45	73	5	about	about	ADP
gujaf-45	73	6	revenue	revenue	NOUN
gujaf-45	73	7	generation	generation	NOUN
gujaf-45	73	8	to	to	PART
gujaf-45	73	9	make	make	VERB
gujaf-45	73	10	profit	profit	NOUN
gujaf-45	73	11	,	,	PUNCT
gujaf-45	73	12	which	which	PRON
gujaf-45	73	13	is	be	AUX
gujaf-45	73	14	pivotal	pivotal	ADJ
gujaf-45	73	15	for	for	ADP
gujaf-45	73	16	the	the	DET
gujaf-45	73	17	others	other	NOUN
gujaf-45	73	18	.	.	PUNCT
gujaf-45	74	1	in	in	ADP
gujaf-45	74	2	terms	term	NOUN
gujaf-45	74	3	of	of	ADP
gujaf-45	74	4	the	the	DET
gujaf-45	74	5	law	law	NOUN
gujaf-45	74	6	premises	premise	NOUN
gujaf-45	74	7	,	,	PUNCT
gujaf-45	74	8	it	it	PRON
gujaf-45	74	9	is	be	AUX
gujaf-45	74	10	expected	expect	VERB
gujaf-45	74	11	that	that	SCONJ
gujaf-45	74	12	organisations	organisation	NOUN
gujaf-45	74	13	will	will	AUX
gujaf-45	74	14	operate	operate	VERB
gujaf-45	74	15	within	within	ADP
gujaf-45	74	16	the	the	DET
gujaf-45	74	17	ambit	ambit	NOUN
gujaf-45	74	18	of	of	ADP
gujaf-45	74	19	the	the	DET
gujaf-45	74	20	law	law	NOUN
gujaf-45	74	21	.	.	PUNCT
gujaf-45	75	1	also	also	ADV
gujaf-45	75	2	,	,	PUNCT
gujaf-45	75	3	the	the	DET
gujaf-45	75	4	moral	moral	ADJ
gujaf-45	75	5	value	value	NOUN
gujaf-45	75	6	base	base	NOUN
gujaf-45	75	7	deals	deal	NOUN
gujaf-45	75	8	with	with	ADP
gujaf-45	75	9	that	that	DET
gujaf-45	75	10	aspect	aspect	NOUN
gujaf-45	75	11	,	,	PUNCT
gujaf-45	75	12	where	where	SCONJ
gujaf-45	75	13	organisations	organisation	NOUN
gujaf-45	75	14	respect	respect	VERB
gujaf-45	75	15	the	the	DET
gujaf-45	75	16	values	value	NOUN
gujaf-45	75	17	and	and	CCONJ
gujaf-45	75	18	norms	norm	NOUN
gujaf-45	75	19	of	of	ADP
gujaf-45	75	20	the	the	DET
gujaf-45	75	21	host	host	NOUN
gujaf-45	75	22	community	community	NOUN
gujaf-45	75	23	notwithstanding	notwithstanding	ADP
gujaf-45	75	24	whether	whether	SCONJ
gujaf-45	75	25	that	that	PRON
gujaf-45	75	26	might	might	AUX
gujaf-45	75	27	adversely	adversely	ADV
gujaf-45	75	28	affect	affect	VERB
gujaf-45	75	29	the	the	DET
gujaf-45	75	30	business	business	NOUN
gujaf-45	75	31	and	and	CCONJ
gujaf-45	75	32	even	even	ADV
gujaf-45	75	33	if	if	SCONJ
gujaf-45	75	34	it	it	PRON
gujaf-45	75	35	above	above	ADP
gujaf-45	75	36	the	the	DET
gujaf-45	75	37	standard	standard	NOUN
gujaf-45	75	38	required	require	VERB
gujaf-45	75	39	by	by	ADP
gujaf-45	75	40	law	law	NOUN
gujaf-45	75	41	.	.	PUNCT
gujaf-45	76	1	finally	finally	ADV
gujaf-45	76	2	,	,	PUNCT
gujaf-45	76	3	the	the	DET
gujaf-45	76	4	charitable	charitable	ADJ
gujaf-45	76	5	aspect	aspect	NOUN
gujaf-45	76	6	deals	deal	VERB
gujaf-45	76	7	with	with	ADP
gujaf-45	76	8	those	those	DET
gujaf-45	76	9	benevolent	benevolent	ADJ
gujaf-45	76	10	actions	action	NOUN
gujaf-45	76	11	taken	take	VERB
gujaf-45	76	12	by	by	ADP
gujaf-45	76	13	the	the	DET
gujaf-45	76	14	business	business	NOUN
gujaf-45	76	15	in	in	ADP
gujaf-45	76	16	order	order	NOUN
gujaf-45	76	17	to	to	PART
gujaf-45	76	18	gain	gain	VERB
gujaf-45	76	19	acceptance	acceptance	NOUN
gujaf-45	76	20	from	from	ADP
gujaf-45	76	21	the	the	DET
gujaf-45	76	22	general	general	ADJ
gujaf-45	76	23	populace	populace	NOUN
gujaf-45	76	24	(	(	PUNCT
gujaf-45	76	25	caroll	caroll	PROPN
gujaf-45	76	26	,	,	PUNCT
gujaf-45	76	27	1991	1991	NUM
gujaf-45	76	28	)	)	PUNCT
gujaf-45	76	29	.	.	PUNCT
gujaf-45	77	1	this	this	DET
gujaf-45	77	2	theory	theory	NOUN
gujaf-45	77	3	provides	provide	VERB
gujaf-45	77	4	a	a	DET
gujaf-45	77	5	more	more	ADV
gujaf-45	77	6	advanced	advanced	ADJ
gujaf-45	77	7	perspective	perspective	NOUN
gujaf-45	77	8	on	on	ADP
gujaf-45	77	9	csr	csr	X
gujaf-45	77	10	because	because	SCONJ
gujaf-45	77	11	it	it	PRON
gujaf-45	77	12	considers	consider	VERB
gujaf-45	77	13	the	the	DET
gujaf-45	77	14	businesses	business	NOUN
gujaf-45	77	15	as	as	SCONJ
gujaf-45	77	16	they	they	PRON
gujaf-45	77	17	are	be	AUX
gujaf-45	77	18	bound	bind	VERB
gujaf-45	77	19	by	by	ADP
gujaf-45	77	20	the	the	DET
gujaf-45	77	21	social	social	ADJ
gujaf-45	77	22	contract	contract	NOUN
gujaf-45	77	23	in	in	ADP
gujaf-45	77	24	which	which	PRON
gujaf-45	77	25	it	it	PRON
gujaf-45	77	26	states	state	VERB
gujaf-45	77	27	that	that	SCONJ
gujaf-45	77	28	the	the	DET
gujaf-45	77	29	firms	firm	NOUN
gujaf-45	77	30	hold	hold	VERB
gujaf-45	77	31	to	to	PART
gujaf-45	77	32	perform	perform	VERB
gujaf-45	77	33	different	different	ADJ
gujaf-45	77	34	desired	desire	VERB
gujaf-45	77	35	actions	action	NOUN
gujaf-45	77	36	for	for	ADP
gujaf-45	77	37	the	the	DET
gujaf-45	77	38	society	society	NOUN
gujaf-45	77	39	in	in	ADP
gujaf-45	77	40	return	return	NOUN
gujaf-45	77	41	for	for	ADP
gujaf-45	77	42	rewards	reward	NOUN
gujaf-45	77	43	and	and	CCONJ
gujaf-45	77	44	that	that	SCONJ
gujaf-45	77	45	their	their	PRON
gujaf-45	77	46	objectives	objective	NOUN
gujaf-45	77	47	will	will	AUX
gujaf-45	77	48	be	be	AUX
gujaf-45	77	49	approved	approve	VERB
gujaf-45	77	50	,	,	PUNCT
gujaf-45	77	51	which	which	PRON
gujaf-45	77	52	consequently	consequently	ADV
gujaf-45	77	53	guarantees	guarantee	VERB
gujaf-45	77	54	the	the	DET
gujaf-45	77	55	firm	firm	NOUN
gujaf-45	77	56	’s	’s	PART
gujaf-45	77	57	continued	continue	VERB
gujaf-45	77	58	existence	existence	NOUN
gujaf-45	77	59	(	(	PUNCT
gujaf-45	77	60	brown	brown	PROPN
gujaf-45	77	61	&	&	CCONJ
gujaf-45	77	62	deegan	deegan	PROPN
gujaf-45	77	63	,	,	PUNCT
gujaf-45	77	64	1998	1998	NUM
gujaf-45	77	65	)	)	PUNCT
gujaf-45	77	66	;	;	PUNCT
gujaf-45	77	67	degan	degan	VERB
gujaf-45	77	68	,	,	PUNCT
gujaf-45	77	69	2002	2002	NUM
gujaf-45	77	70	;	;	PUNCT
gujaf-45	77	71	guthrie	guthrie	PROPN
gujaf-45	77	72	&	&	CCONJ
gujaf-45	77	73	parker	parker	PROPN
gujaf-45	77	74	,	,	PUNCT
gujaf-45	77	75	1989	1989	NUM
gujaf-45	77	76	)	)	PUNCT
gujaf-45	77	77	.	.	PUNCT
gujaf-45	78	1	companies	company	NOUN
gujaf-45	78	2	often	often	ADV
gujaf-45	78	3	provide	provide	VERB
gujaf-45	78	4	sustainable	sustainable	ADJ
gujaf-45	78	5	economic	economic	ADJ
gujaf-45	78	6	benefit	benefit	NOUN
gujaf-45	78	7	to	to	ADP
gujaf-45	78	8	the	the	DET
gujaf-45	78	9	society	society	NOUN
gujaf-45	78	10	:	:	PUNCT
gujaf-45	78	11	in	in	ADP
gujaf-45	78	12	return	return	NOUN
gujaf-45	78	13	,	,	PUNCT
gujaf-45	78	14	the	the	DET
gujaf-45	78	15	wider	wide	ADJ
gujaf-45	78	16	society	society	NOUN
gujaf-45	78	17	supplies	supply	VERB
gujaf-45	78	18	them	they	PRON
gujaf-45	78	19	with	with	ADP
gujaf-45	78	20	numerous	numerous	ADJ
gujaf-45	78	21	critical	critical	ADJ
gujaf-45	78	22	resources	resource	NOUN
gujaf-45	78	23	in	in	ADP
gujaf-45	78	24	the	the	DET
gujaf-45	78	25	form	form	NOUN
gujaf-45	78	26	of	of	ADP
gujaf-45	78	27	access	access	NOUN
gujaf-45	78	28	to	to	ADP
gujaf-45	78	29	employees	employee	NOUN
gujaf-45	78	30	,	,	PUNCT
gujaf-45	78	31	natural	natural	ADJ
gujaf-45	78	32	resources	resource	NOUN
gujaf-45	78	33	,	,	PUNCT
gujaf-45	78	34	infrastructure	infrastructure	NOUN
gujaf-45	78	35	,	,	PUNCT
gujaf-45	78	36	customers	customer	NOUN
gujaf-45	78	37	and	and	CCONJ
gujaf-45	78	38	legitimacy	legitimacy	NOUN
gujaf-45	78	39	(	(	PUNCT
gujaf-45	78	40	bailey	bailey	PROPN
gujaf-45	78	41	,	,	PUNCT
gujaf-45	78	42	harte	harte	PROPN
gujaf-45	78	43	&	&	CCONJ
gujaf-45	78	44	sugden	sugden	PROPN
gujaf-45	78	45	(	(	PUNCT
gujaf-45	78	46	2000	2000	NUM
gujaf-45	78	47	)	)	PUNCT
gujaf-45	78	48	and	and	CCONJ
gujaf-45	78	49	reich(1998	reich(1998	NUM
gujaf-45	78	50	)	)	PUNCT
gujaf-45	78	51	.	.	PUNCT
gujaf-45	79	1	companies	company	NOUN
gujaf-45	79	2	are	be	AUX
gujaf-45	79	3	social	social	ADJ
gujaf-45	79	4	creations	creation	NOUN
gujaf-45	79	5	whose	whose	DET
gujaf-45	79	6	very	very	ADJ
gujaf-45	79	7	existence	existence	NOUN
gujaf-45	79	8	depends	depend	VERB
gujaf-45	79	9	on	on	ADP
gujaf-45	79	10	the	the	DET
gujaf-45	79	11	willingness	willingness	NOUN
gujaf-45	79	12	of	of	ADP
gujaf-45	79	13	the	the	DET
gujaf-45	79	14	wider	wide	ADJ
gujaf-45	79	15	society	society	NOUN
gujaf-45	79	16	to	to	PART
gujaf-45	79	17	endure	endure	VERB
gujaf-45	79	18	and	and	CCONJ
gujaf-45	79	19	support	support	VERB
gujaf-45	79	20	them	they	PRON
gujaf-45	79	21	.	.	PUNCT
gujaf-45	80	1	hence	hence	ADV
gujaf-45	80	2	,	,	PUNCT
gujaf-45	80	3	they	they	PRON
gujaf-45	80	4	are	be	AUX
gujaf-45	80	5	deemed	deem	VERB
gujaf-45	80	6	to	to	PART
gujaf-45	80	7	agree	agree	VERB
gujaf-45	80	8	to	to	PART
gujaf-45	80	9	perform	perform	VERB
gujaf-45	80	10	various	various	ADJ
gujaf-45	80	11	socially	socially	ADV
gujaf-45	80	12	desired	desire	VERB
gujaf-45	80	13	actions	action	NOUN
gujaf-45	80	14	in	in	ADP
gujaf-45	80	15	return	return	NOUN
gujaf-45	80	16	for	for	ADP
gujaf-45	80	17	their	their	PRON
gujaf-45	80	18	acceptance	acceptance	NOUN
gujaf-45	80	19	as	as	ADP
gujaf-45	80	20	legitimate	legitimate	ADJ
gujaf-45	80	21	institutions	institution	NOUN
gujaf-45	80	22	in	in	ADP
gujaf-45	80	23	society	society	NOUN
gujaf-45	80	24	.	.	PUNCT
gujaf-45	81	1	most	most	ADV
gujaf-45	81	2	often	often	ADV
gujaf-45	81	3	the	the	DET
gujaf-45	81	4	economic	economic	ADJ
gujaf-45	81	5	theories	theory	NOUN
gujaf-45	81	6	used	use	VERB
gujaf-45	81	7	to	to	PART
gujaf-45	81	8	underpin	underpin	VERB
gujaf-45	81	9	researches	research	NOUN
gujaf-45	81	10	on	on	ADP
gujaf-45	81	11	csr	csr	X
gujaf-45	81	12	include	include	VERB
gujaf-45	81	13	stakeholder	stakeholder	NOUN
gujaf-45	81	14	theory	theory	NOUN
gujaf-45	81	15	(	(	PUNCT
gujaf-45	81	16	freeman	freeman	PROPN
gujaf-45	81	17	,	,	PUNCT
gujaf-45	81	18	1984	1984	NUM
gujaf-45	81	19	)	)	PUNCT
gujaf-45	81	20	,	,	PUNCT
gujaf-45	81	21	stockholders	stockholder	NOUN
gujaf-45	81	22	’	'	PUNCT
gujaf-45	81	23	theory	theory	NOUN
gujaf-45	81	24	(	(	PUNCT
gujaf-45	81	25	friedman	friedman	PROPN
gujaf-45	81	26	,	,	PUNCT
gujaf-45	81	27	1982	1982	NUM
gujaf-45	81	28	)	)	PUNCT
gujaf-45	81	29	,	,	PUNCT
gujaf-45	81	30	agency	agency	NOUN
gujaf-45	81	31	theory	theory	NOUN
gujaf-45	81	32	,	,	PUNCT
gujaf-45	81	33	good	good	ADJ
gujaf-45	81	34	management	management	NOUN
gujaf-45	81	35	theory	theory	NOUN
gujaf-45	81	36	,	,	PUNCT
gujaf-45	81	37	slack	slack	VERB
gujaf-45	81	38	resource	resource	NOUN
gujaf-45	81	39	theory	theory	NOUN
gujaf-45	81	40	and	and	CCONJ
gujaf-45	81	41	legitimacy	legitimacy	NOUN
gujaf-45	81	42	theory	theory	NOUN
gujaf-45	81	43	.	.	PUNCT
gujaf-45	82	1	in	in	ADP
gujaf-45	82	2	the	the	DET
gujaf-45	82	3	case	case	NOUN
gujaf-45	82	4	of	of	ADP
gujaf-45	82	5	this	this	DET
gujaf-45	82	6	research	research	NOUN
gujaf-45	82	7	work	work	NOUN
gujaf-45	82	8	,	,	PUNCT
gujaf-45	82	9	it	it	PRON
gujaf-45	82	10	will	will	AUX
gujaf-45	82	11	be	be	AUX
gujaf-45	82	12	hinged	hinge	VERB
gujaf-45	82	13	on	on	ADP
gujaf-45	82	14	the	the	DET
gujaf-45	82	15	legitimacy	legitimacy	NOUN
gujaf-45	82	16	theory	theory	NOUN
gujaf-45	82	17	,	,	PUNCT
gujaf-45	82	18	which	which	PRON
gujaf-45	82	19	believes	believe	VERB
gujaf-45	82	20	that	that	SCONJ
gujaf-45	82	21	csr	csr	NOUN
gujaf-45	82	22	occurs	occur	VERB
gujaf-45	82	23	as	as	ADP
gujaf-45	82	24	a	a	DET
gujaf-45	82	25	result	result	NOUN
gujaf-45	82	26	of	of	ADP
gujaf-45	82	27	so	so	ADV
gujaf-45	82	28	many	many	ADJ
gujaf-45	82	29	forceful	forceful	ADJ
gujaf-45	82	30	elements	element	NOUN
gujaf-45	82	31	in	in	ADP
gujaf-45	82	32	the	the	DET
gujaf-45	82	33	background	background	NOUN
gujaf-45	82	34	.	.	PUNCT
gujaf-45	83	1	contextually	contextually	ADV
gujaf-45	83	2	,	,	PUNCT
gujaf-45	83	3	legitimacy	legitimacy	NOUN
gujaf-45	83	4	implies	imply	VERB
gujaf-45	83	5	those	those	DET
gujaf-45	83	6	corporate	corporate	ADJ
gujaf-45	83	7	activities	activity	NOUN
gujaf-45	83	8	that	that	PRON
gujaf-45	83	9	are	be	AUX
gujaf-45	83	10	done	do	VERB
gujaf-45	83	11	to	to	PART
gujaf-45	83	12	appease	appease	VERB
gujaf-45	83	13	the	the	DET
gujaf-45	83	14	society	society	NOUN
gujaf-45	83	15	,	,	PUNCT
gujaf-45	83	16	which	which	PRON
gujaf-45	83	17	invariably	invariably	ADV
gujaf-45	83	18	leads	lead	VERB
gujaf-45	83	19	to	to	ADP
gujaf-45	83	20	acceptance	acceptance	NOUN
gujaf-45	83	21	by	by	ADP
gujaf-45	83	22	the	the	DET
gujaf-45	83	23	community	community	NOUN
gujaf-45	83	24	.	.	PUNCT
gujaf-45	84	1	additionally	additionally	ADV
gujaf-45	84	2	,	,	PUNCT
gujaf-45	84	3	the	the	DET
gujaf-45	84	4	legitimacy	legitimacy	NOUN
gujaf-45	84	5	theory	theory	NOUN
gujaf-45	84	6	believes	believe	VERB
gujaf-45	84	7	that	that	SCONJ
gujaf-45	84	8	,	,	PUNCT
gujaf-45	84	9	for	for	ADP
gujaf-45	84	10	those	those	DET
gujaf-45	84	11	organizations	organization	NOUN
gujaf-45	84	12	that	that	PRON
gujaf-45	84	13	want	want	VERB
gujaf-45	84	14	to	to	PART
gujaf-45	84	15	survive	survive	VERB
gujaf-45	84	16	and	and	CCONJ
gujaf-45	84	17	grow	grow	VERB
gujaf-45	84	18	to	to	PART
gujaf-45	84	19	continue	continue	VERB
gujaf-45	84	20	in	in	ADP
gujaf-45	84	21	business	business	NOUN
gujaf-45	84	22	,	,	PUNCT
gujaf-45	84	23	they	they	PRON
gujaf-45	84	24	must	must	AUX
gujaf-45	84	25	carry	carry	VERB
gujaf-45	84	26	out	out	ADP
gujaf-45	84	27	csr	csr	NOUN
gujaf-45	84	28	acts	act	NOUN
gujaf-45	84	29	.	.	PUNCT
gujaf-45	85	1	consequently	consequently	ADV
gujaf-45	85	2	,	,	PUNCT
gujaf-45	85	3	companies	company	NOUN
gujaf-45	85	4	could	could	AUX
gujaf-45	85	5	carry	carry	VERB
gujaf-45	85	6	out	out	ADP
gujaf-45	85	7	philanthropic	philanthropic	NOUN
gujaf-45	85	8	and	and	CCONJ
gujaf-45	85	9	charitable	charitable	ADJ
gujaf-45	85	10	activities	activity	NOUN
gujaf-45	85	11	in	in	ADP
gujaf-45	85	12	order	order	NOUN
gujaf-45	85	13	to	to	PART
gujaf-45	85	14	remain	remain	VERB
gujaf-45	85	15	relevant	relevant	ADJ
gujaf-45	85	16	and	and	CCONJ
gujaf-45	85	17	to	to	PART
gujaf-45	85	18	be	be	AUX
gujaf-45	85	19	legally	legally	ADV
gujaf-45	85	20	accepted	accept	VERB
gujaf-45	85	21	(	(	PUNCT
gujaf-45	85	22	davies	davy	NOUN
gujaf-45	85	23	,	,	PUNCT
gujaf-45	85	24	1997	1997	NUM
gujaf-45	85	25	;	;	PUNCT
gujaf-45	85	26	deegan	deegan	PROPN
gujaf-45	85	27	,	,	PUNCT
gujaf-45	85	28	2002	2002	NUM
gujaf-45	85	29	;	;	PUNCT
gujaf-45	85	30	mile	mile	NOUN
gujaf-45	85	31	&	&	CCONJ
gujaf-45	85	32	patten	patten	PROPN
gujaf-45	85	33	,	,	PUNCT
gujaf-45	85	34	2002	2002	NUM
gujaf-45	85	35	)	)	PUNCT
gujaf-45	85	36	.	.	PUNCT
gujaf-45	86	1	legitimacy	legitimacy	NOUN
gujaf-45	86	2	theory	theory	NOUN
gujaf-45	86	3	expects	expect	VERB
gujaf-45	86	4	,	,	PUNCT
gujaf-45	86	5	firms	firm	NOUN
gujaf-45	86	6	to	to	PART
gujaf-45	86	7	strike	strike	VERB
gujaf-45	86	8	a	a	DET
gujaf-45	86	9	balance	balance	NOUN
gujaf-45	86	10	between	between	ADP
gujaf-45	86	11	their	their	PRON
gujaf-45	86	12	activities	activity	NOUN
gujaf-45	86	13	and	and	CCONJ
gujaf-45	86	14	what	what	PRON
gujaf-45	86	15	the	the	DET
gujaf-45	86	16	society	society	NOUN
gujaf-45	86	17	expects	expect	VERB
gujaf-45	86	18	.	.	PUNCT
gujaf-45	87	1	gusau	gusau	PROPN
gujaf-45	87	2	journal	journal	PROPN
gujaf-45	87	3	of	of	ADP
gujaf-45	87	4	accounting	accounting	NOUN
gujaf-45	87	5	and	and	CCONJ
gujaf-45	87	6	finance	finance	NOUN
gujaf-45	87	7	,	,	PUNCT
gujaf-45	87	8	vol	vol	NOUN
gujaf-45	87	9	.	.	PUNCT
gujaf-45	88	1	i	i	PRON
gujaf-45	88	2	,	,	PUNCT
gujaf-45	88	3	issue	issue	NOUN
gujaf-45	88	4	2	2	NUM
gujaf-45	88	5	,	,	PUNCT
gujaf-45	88	6	october	october	PROPN
gujaf-45	88	7	,	,	PUNCT
gujaf-45	88	8	2020	2020	NUM
gujaf-45	88	9	7	7	NUM
gujaf-45	88	10	waluyo	waluyo	NOUN
gujaf-45	88	11	(	(	PUNCT
gujaf-45	88	12	2017	2017	NUM
gujaf-45	88	13	)	)	PUNCT
gujaf-45	88	14	carried	carry	VERB
gujaf-45	88	15	out	out	ADP
gujaf-45	88	16	studies	study	NOUN
gujaf-45	88	17	on	on	ADP
gujaf-45	88	18	csr	csr	NOUN
gujaf-45	88	19	activities	activity	NOUN
gujaf-45	88	20	of	of	ADP
gujaf-45	88	21	property	property	NOUN
gujaf-45	88	22	and	and	CCONJ
gujaf-45	88	23	real	real	ADJ
gujaf-45	88	24	estate	estate	NOUN
gujaf-45	88	25	firms	firm	NOUN
gujaf-45	88	26	using	use	VERB
gujaf-45	88	27	stock	stock	NOUN
gujaf-45	88	28	index	index	NOUN
gujaf-45	88	29	and	and	CCONJ
gujaf-45	88	30	firm	firm	ADJ
gujaf-45	88	31	growth	growth	NOUN
gujaf-45	88	32	in	in	ADP
gujaf-45	88	33	indonesia	indonesia	PROPN
gujaf-45	88	34	.	.	PUNCT
gujaf-45	89	1	the	the	DET
gujaf-45	89	2	study	study	NOUN
gujaf-45	89	3	made	make	VERB
gujaf-45	89	4	use	use	NOUN
gujaf-45	89	5	of	of	ADP
gujaf-45	89	6	secondary	secondary	ADJ
gujaf-45	89	7	data	datum	NOUN
gujaf-45	89	8	extracted	extract	VERB
gujaf-45	89	9	from	from	ADP
gujaf-45	89	10	the	the	DET
gujaf-45	89	11	annual	annual	ADJ
gujaf-45	89	12	reports	report	NOUN
gujaf-45	89	13	of	of	ADP
gujaf-45	89	14	the	the	DET
gujaf-45	89	15	sampled	sample	VERB
gujaf-45	89	16	companies	company	NOUN
gujaf-45	89	17	by	by	ADP
gujaf-45	89	18	measuring	measure	VERB
gujaf-45	89	19	the	the	DET
gujaf-45	89	20	reaction	reaction	NOUN
gujaf-45	89	21	of	of	ADP
gujaf-45	89	22	the	the	DET
gujaf-45	89	23	firms	firm	NOUN
gujaf-45	89	24	to	to	ADP
gujaf-45	89	25	social	social	ADJ
gujaf-45	89	26	responsiveness	responsiveness	NOUN
gujaf-45	89	27	.	.	PUNCT
gujaf-45	90	1	out	out	ADP
gujaf-45	90	2	of	of	ADP
gujaf-45	90	3	the	the	DET
gujaf-45	90	4	49	49	NUM
gujaf-45	90	5	companies	company	NOUN
gujaf-45	90	6	of	of	ADP
gujaf-45	90	7	the	the	DET
gujaf-45	90	8	study	study	NOUN
gujaf-45	90	9	population	population	NOUN
gujaf-45	90	10	,	,	PUNCT
gujaf-45	90	11	30	30	NUM
gujaf-45	90	12	samples	sample	NOUN
gujaf-45	90	13	were	be	AUX
gujaf-45	90	14	selected	select	VERB
gujaf-45	90	15	.	.	PUNCT
gujaf-45	91	1	the	the	DET
gujaf-45	91	2	selection	selection	NOUN
gujaf-45	91	3	was	be	AUX
gujaf-45	91	4	based	base	VERB
gujaf-45	91	5	on	on	ADP
gujaf-45	91	6	listing	list	VERB
gujaf-45	91	7	in	in	ADP
gujaf-45	91	8	the	the	DET
gujaf-45	91	9	ise	ise	NOUN
gujaf-45	91	10	between	between	ADP
gujaf-45	91	11	2012	2012	NUM
gujaf-45	91	12	2016	2016	NUM
gujaf-45	91	13	.	.	PUNCT
gujaf-45	92	1	data	datum	NOUN
gujaf-45	92	2	was	be	AUX
gujaf-45	92	3	analysed	analyse	VERB
gujaf-45	92	4	using	use	VERB
gujaf-45	92	5	ml	ml	PART
gujaf-45	92	6	regression	regression	VERB
gujaf-45	92	7	analysis	analysis	NOUN
gujaf-45	92	8	.	.	PUNCT
gujaf-45	93	1	the	the	DET
gujaf-45	93	2	researcher	researcher	NOUN
gujaf-45	93	3	asserted	assert	VERB
gujaf-45	93	4	that	that	SCONJ
gujaf-45	93	5	csr	csr	NOUN
gujaf-45	93	6	disclosure	disclosure	NOUN
gujaf-45	93	7	is	be	AUX
gujaf-45	93	8	significantly	significantly	ADV
gujaf-45	93	9	affected	affect	VERB
gujaf-45	93	10	by	by	ADP
gujaf-45	93	11	firm	firm	ADJ
gujaf-45	93	12	size	size	NOUN
gujaf-45	93	13	,	,	PUNCT
gujaf-45	93	14	firm	firm	ADJ
gujaf-45	93	15	age	age	NOUN
gujaf-45	93	16	and	and	CCONJ
gujaf-45	93	17	firm	firm	ADJ
gujaf-45	93	18	growth	growth	NOUN
gujaf-45	93	19	.	.	PUNCT
gujaf-45	94	1	ghoul	ghoul	NOUN
gujaf-45	94	2	,	,	PUNCT
gujaf-45	94	3	guedhami	guedhami	NOUN
gujaf-45	94	4	,	,	PUNCT
gujaf-45	94	5	kwok	kwok	PROPN
gujaf-45	94	6	and	and	CCONJ
gujaf-45	94	7	mishra	mishra	PROPN
gujaf-45	94	8	(	(	PUNCT
gujaf-45	94	9	2011	2011	NUM
gujaf-45	94	10	)	)	PUNCT
gujaf-45	94	11	examined	examine	VERB
gujaf-45	94	12	the	the	DET
gujaf-45	94	13	effect	effect	NOUN
gujaf-45	94	14	of	of	ADP
gujaf-45	94	15	csr	csr	X
gujaf-45	94	16	(	(	PUNCT
gujaf-45	94	17	csr	csr	NOUN
gujaf-45	94	18	)	)	PUNCT
gujaf-45	94	19	on	on	ADP
gujaf-45	94	20	the	the	DET
gujaf-45	94	21	cost	cost	NOUN
gujaf-45	94	22	of	of	ADP
gujaf-45	94	23	equity	equity	NOUN
gujaf-45	94	24	capital	capital	NOUN
gujaf-45	94	25	for	for	ADP
gujaf-45	94	26	a	a	DET
gujaf-45	94	27	large	large	ADJ
gujaf-45	94	28	sample	sample	NOUN
gujaf-45	94	29	of	of	ADP
gujaf-45	94	30	u.s	u.s	PROPN
gujaf-45	94	31	.	.	PROPN
gujaf-45	94	32	firms	firm	NOUN
gujaf-45	94	33	.	.	PUNCT
gujaf-45	95	1	using	use	VERB
gujaf-45	95	2	four	four	NUM
gujaf-45	95	3	databases	database	NOUN
gujaf-45	95	4	;	;	PUNCT
gujaf-45	95	5	compustat	compustat	PROPN
gujaf-45	95	6	north	north	PROPN
gujaf-45	95	7	america	america	PROPN
gujaf-45	95	8	,	,	PUNCT
gujaf-45	95	9	which	which	PRON
gujaf-45	95	10	provided	provide	VERB
gujaf-45	95	11	industry	industry	NOUN
gujaf-45	95	12	affiliation	affiliation	NOUN
gujaf-45	95	13	and	and	CCONJ
gujaf-45	95	14	financial	financial	ADJ
gujaf-45	95	15	data	datum	NOUN
gujaf-45	95	16	,	,	PUNCT
gujaf-45	95	17	kld	kld	PROPN
gujaf-45	95	18	stats	stat	NOUN
gujaf-45	95	19	(	(	PUNCT
gujaf-45	95	20	created	create	VERB
gujaf-45	95	21	and	and	CCONJ
gujaf-45	95	22	maintained	maintain	VERB
gujaf-45	95	23	by	by	ADP
gujaf-45	95	24	kld	kld	PROPN
gujaf-45	95	25	research	research	PROPN
gujaf-45	95	26	&	&	CCONJ
gujaf-45	95	27	analytics	analytics	PROPN
gujaf-45	95	28	,	,	PUNCT
gujaf-45	95	29	inc	inc	PROPN
gujaf-45	95	30	.	.	PROPN
gujaf-45	95	31	(	(	PUNCT
gujaf-45	95	32	kld	kld	PROPN
gujaf-45	95	33	)	)	PUNCT
gujaf-45	95	34	)	)	PUNCT
gujaf-45	95	35	which	which	PRON
gujaf-45	95	36	provided	provide	VERB
gujaf-45	95	37	csr	csr	NOUN
gujaf-45	95	38	data	datum	NOUN
gujaf-45	95	39	,	,	PUNCT
gujaf-45	95	40	and	and	CCONJ
gujaf-45	95	41	crsp	crsp	ADJ
gujaf-45	95	42	monthly	monthly	ADJ
gujaf-45	95	43	return	return	NOUN
gujaf-45	95	44	files	file	NOUN
gujaf-45	95	45	,	,	PUNCT
gujaf-45	95	46	which	which	PRON
gujaf-45	95	47	provided	provide	VERB
gujaf-45	95	48	information	information	NOUN
gujaf-45	95	49	on	on	ADP
gujaf-45	95	50	stock	stock	NOUN
gujaf-45	95	51	returns	return	NOUN
gujaf-45	95	52	.	.	PUNCT
gujaf-45	96	1	in	in	ADP
gujaf-45	96	2	conclusion	conclusion	NOUN
gujaf-45	96	3	,	,	PUNCT
gujaf-45	96	4	they	they	PRON
gujaf-45	96	5	contended	contend	VERB
gujaf-45	96	6	that	that	SCONJ
gujaf-45	96	7	ceteris	ceteris	NOUN
gujaf-45	96	8	paribus	paribus	NOUN
gujaf-45	96	9	,	,	PUNCT
gujaf-45	96	10	high	high	ADJ
gujaf-45	96	11	csr	csr	NOUN
gujaf-45	96	12	firms	firm	NOUN
gujaf-45	96	13	owing	owe	VERB
gujaf-45	96	14	to	to	ADP
gujaf-45	96	15	low	low	ADJ
gujaf-45	96	16	csr	csr	NOUN
gujaf-45	96	17	firms	firm	NOUN
gujaf-45	96	18	having	have	VERB
gujaf-45	96	19	a	a	DET
gujaf-45	96	20	reduced	reduce	VERB
gujaf-45	96	21	investor	investor	NOUN
gujaf-45	96	22	base	base	NOUN
gujaf-45	96	23	and	and	CCONJ
gujaf-45	96	24	higher	high	ADJ
gujaf-45	96	25	perceived	perceive	VERB
gujaf-45	96	26	risks	risk	NOUN
gujaf-45	96	27	.	.	PUNCT
gujaf-45	97	1	there	there	PRON
gujaf-45	97	2	is	be	VERB
gujaf-45	97	3	no	no	DET
gujaf-45	97	4	doubt	doubt	NOUN
gujaf-45	97	5	that	that	SCONJ
gujaf-45	97	6	different	different	ADJ
gujaf-45	97	7	views	view	NOUN
gujaf-45	97	8	exist	exist	VERB
gujaf-45	97	9	as	as	ADP
gujaf-45	97	10	to	to	ADP
gujaf-45	97	11	the	the	DET
gujaf-45	97	12	effect	effect	NOUN
gujaf-45	97	13	of	of	ADP
gujaf-45	97	14	performance	performance	NOUN
gujaf-45	97	15	on	on	ADP
gujaf-45	97	16	the	the	DET
gujaf-45	97	17	csr	csr	NOUN
gujaf-45	97	18	of	of	ADP
gujaf-45	97	19	firms	firm	NOUN
gujaf-45	97	20	in	in	ADP
gujaf-45	97	21	nigeria	nigeria	PROPN
gujaf-45	97	22	and	and	CCONJ
gujaf-45	97	23	other	other	ADJ
gujaf-45	97	24	economies	economy	NOUN
gujaf-45	97	25	.	.	PUNCT
gujaf-45	98	1	one	one	NUM
gujaf-45	98	2	of	of	ADP
gujaf-45	98	3	the	the	DET
gujaf-45	98	4	perceptions	perception	NOUN
gujaf-45	98	5	is	be	AUX
gujaf-45	98	6	that	that	SCONJ
gujaf-45	98	7	firms	firm	NOUN
gujaf-45	98	8	with	with	ADP
gujaf-45	98	9	better	well	ADJ
gujaf-45	98	10	financial	financial	ADJ
gujaf-45	98	11	performance	performance	NOUN
gujaf-45	98	12	are	be	AUX
gujaf-45	98	13	likely	likely	ADJ
gujaf-45	98	14	to	to	PART
gujaf-45	98	15	engage	engage	VERB
gujaf-45	98	16	more	more	ADV
gujaf-45	98	17	in	in	ADP
gujaf-45	98	18	csr	csr	NOUN
gujaf-45	98	19	.	.	PUNCT
gujaf-45	99	1	there	there	PRON
gujaf-45	99	2	are	be	VERB
gujaf-45	99	3	a	a	DET
gujaf-45	99	4	lot	lot	NOUN
gujaf-45	99	5	of	of	ADP
gujaf-45	99	6	debates	debate	NOUN
gujaf-45	99	7	as	as	ADP
gujaf-45	99	8	to	to	ADP
gujaf-45	99	9	which	which	DET
gujaf-45	99	10	factor	factor	NOUN
gujaf-45	99	11	determines	determine	VERB
gujaf-45	99	12	csr	csr	NOUN
gujaf-45	99	13	most	most	ADJ
gujaf-45	99	14	.	.	PUNCT
gujaf-45	100	1	thus	thus	ADV
gujaf-45	100	2	views	view	NOUN
gujaf-45	100	3	vary	vary	VERB
gujaf-45	100	4	as	as	ADP
gujaf-45	100	5	amongst	amongst	ADP
gujaf-45	100	6	roa	roa	PROPN
gujaf-45	100	7	,	,	PUNCT
gujaf-45	100	8	roe	roe	NOUN
gujaf-45	100	9	,	,	PUNCT
gujaf-45	100	10	roi	roi	PROPN
gujaf-45	100	11	,	,	PUNCT
gujaf-45	100	12	eva	eva	PROPN
gujaf-45	100	13	,	,	PUNCT
gujaf-45	100	14	npm	npm	PROPN
gujaf-45	100	15	and	and	CCONJ
gujaf-45	100	16	liquidity	liquidity	NOUN
gujaf-45	100	17	,	,	PUNCT
gujaf-45	100	18	which	which	DET
gujaf-45	100	19	one	one	NOUN
gujaf-45	100	20	is	be	AUX
gujaf-45	100	21	the	the	DET
gujaf-45	100	22	most	most	ADV
gujaf-45	100	23	powerful	powerful	ADJ
gujaf-45	100	24	in	in	ADP
gujaf-45	100	25	determining	determine	VERB
gujaf-45	100	26	csr	csr	NOUN
gujaf-45	100	27	?	?	NOUN
gujaf-45	100	28	hence	hence	ADV
gujaf-45	100	29	,	,	PUNCT
gujaf-45	100	30	it	it	PRON
gujaf-45	100	31	has	have	AUX
gujaf-45	100	32	been	be	AUX
gujaf-45	100	33	difficult	difficult	ADJ
gujaf-45	100	34	to	to	PART
gujaf-45	100	35	determine	determine	VERB
gujaf-45	100	36	which	which	DET
gujaf-45	100	37	factor	factor	NOUN
gujaf-45	100	38	drives	drive	VERB
gujaf-45	100	39	firms	firm	NOUN
gujaf-45	100	40	to	to	PART
gujaf-45	100	41	invest	invest	VERB
gujaf-45	100	42	in	in	ADP
gujaf-45	100	43	csr	csr	PROPN
gujaf-45	100	44	.	.	PUNCT
gujaf-45	101	1	there	there	PRON
gujaf-45	101	2	is	be	VERB
gujaf-45	101	3	also	also	ADV
gujaf-45	101	4	a	a	DET
gujaf-45	101	5	gap	gap	NOUN
gujaf-45	101	6	in	in	ADP
gujaf-45	101	7	terms	term	NOUN
gujaf-45	101	8	of	of	ADP
gujaf-45	101	9	people	people	NOUN
gujaf-45	101	10	’s	’s	PART
gujaf-45	101	11	ethical	ethical	ADJ
gujaf-45	101	12	reasoning	reasoning	NOUN
gujaf-45	101	13	and	and	CCONJ
gujaf-45	101	14	decision	decision	NOUN
gujaf-45	101	15	,	,	PUNCT
gujaf-45	101	16	environment	environment	NOUN
gujaf-45	101	17	,	,	PUNCT
gujaf-45	101	18	period	period	NOUN
gujaf-45	101	19	,	,	PUNCT
gujaf-45	101	20	methodologies	methodology	NOUN
gujaf-45	101	21	employed	employ	VERB
gujaf-45	101	22	and	and	CCONJ
gujaf-45	101	23	industries	industry	NOUN
gujaf-45	101	24	used	use	VERB
gujaf-45	101	25	by	by	ADP
gujaf-45	101	26	other	other	ADJ
gujaf-45	101	27	studies	study	NOUN
gujaf-45	101	28	.	.	PUNCT
gujaf-45	102	1	thus	thus	ADV
gujaf-45	102	2	,	,	PUNCT
gujaf-45	102	3	most	most	ADJ
gujaf-45	102	4	other	other	ADJ
gujaf-45	102	5	studies	study	NOUN
gujaf-45	102	6	had	have	VERB
gujaf-45	102	7	some	some	DET
gujaf-45	102	8	inconsistencies	inconsistency	NOUN
gujaf-45	102	9	and	and	CCONJ
gujaf-45	102	10	mixed	mixed	ADJ
gujaf-45	102	11	outcomes	outcome	NOUN
gujaf-45	102	12	.	.	PUNCT
gujaf-45	103	1	this	this	DET
gujaf-45	103	2	study	study	NOUN
gujaf-45	103	3	therefore	therefore	ADV
gujaf-45	103	4	,	,	PUNCT
gujaf-45	103	5	seeks	seek	VERB
gujaf-45	103	6	to	to	PART
gujaf-45	103	7	contribute	contribute	VERB
gujaf-45	103	8	to	to	ADP
gujaf-45	103	9	the	the	DET
gujaf-45	103	10	existing	exist	VERB
gujaf-45	103	11	literatures	literature	NOUN
gujaf-45	103	12	in	in	ADP
gujaf-45	103	13	this	this	DET
gujaf-45	103	14	area	area	NOUN
gujaf-45	103	15	by	by	ADP
gujaf-45	103	16	examining	examine	VERB
gujaf-45	103	17	the	the	DET
gujaf-45	103	18	extent	extent	NOUN
gujaf-45	103	19	to	to	PART
gujaf-45	103	20	which	which	PRON
gujaf-45	103	21	performance	performance	NOUN
gujaf-45	103	22	impacts	impact	NOUN
gujaf-45	103	23	on	on	ADP
gujaf-45	103	24	csr	csr	X
gujaf-45	103	25	of	of	ADP
gujaf-45	103	26	listed	list	VERB
gujaf-45	103	27	non	non	ADJ
gujaf-45	103	28	-	-	ADJ
gujaf-45	103	29	financial	financial	ADJ
gujaf-45	103	30	firms	firm	NOUN
gujaf-45	103	31	in	in	ADP
gujaf-45	103	32	nigeria	nigeria	PROPN
gujaf-45	103	33	.	.	PUNCT
gujaf-45	104	1	3	3	X
gujaf-45	104	2	.	.	X
gujaf-45	104	3	methodology	methodology	NOUN
gujaf-45	104	4	and	and	CCONJ
gujaf-45	104	5	data	data	VERB
gujaf-45	104	6	the	the	DET
gujaf-45	104	7	study	study	NOUN
gujaf-45	104	8	population	population	NOUN
gujaf-45	104	9	is	be	AUX
gujaf-45	104	10	all	all	DET
gujaf-45	104	11	the	the	DET
gujaf-45	104	12	75	75	NUM
gujaf-45	104	13	listed	list	VERB
gujaf-45	104	14	that	that	PRON
gujaf-45	104	15	do	do	AUX
gujaf-45	104	16	not	not	PART
gujaf-45	104	17	engage	engage	VERB
gujaf-45	104	18	in	in	ADP
gujaf-45	104	19	financial	financial	ADJ
gujaf-45	104	20	services	service	NOUN
gujaf-45	104	21	from	from	ADP
gujaf-45	104	22	01/01/2009	01/01/2009	NUM
gujaf-45	104	23	–	–	PUNCT
gujaf-45	104	24	31/12/2018	31/12/2018	NUM
gujaf-45	104	25	.	.	PUNCT
gujaf-45	105	1	the	the	DET
gujaf-45	105	2	companies	company	NOUN
gujaf-45	105	3	are	be	AUX
gujaf-45	105	4	consumer	consumer	NOUN
gujaf-45	105	5	goods	good	NOUN
gujaf-45	105	6	(	(	PUNCT
gujaf-45	105	7	27	27	NUM
gujaf-45	105	8	)	)	PUNCT
gujaf-45	105	9	,	,	PUNCT
gujaf-45	105	10	industrial	industrial	ADJ
gujaf-45	105	11	goods	good	NOUN
gujaf-45	105	12	(	(	PUNCT
gujaf-45	105	13	21	21	NUM
gujaf-45	105	14	)	)	PUNCT
gujaf-45	105	15	,	,	PUNCT
gujaf-45	105	16	agriculture	agriculture	NOUN
gujaf-45	105	17	(	(	PUNCT
gujaf-45	105	18	5	5	NUM
gujaf-45	105	19	)	)	PUNCT
gujaf-45	105	20	,	,	PUNCT
gujaf-45	105	21	conglomerate	conglomerate	NOUN
gujaf-45	105	22	(	(	PUNCT
gujaf-45	105	23	6	6	NUM
gujaf-45	105	24	)	)	PUNCT
gujaf-45	105	25	,	,	PUNCT
gujaf-45	105	26	natural	natural	ADJ
gujaf-45	105	27	resources	resource	NOUN
gujaf-45	105	28	(	(	PUNCT
gujaf-45	105	29	5	5	NUM
gujaf-45	105	30	)	)	PUNCT
gujaf-45	105	31	and	and	CCONJ
gujaf-45	105	32	health	health	NOUN
gujaf-45	105	33	care	care	NOUN
gujaf-45	105	34	(	(	PUNCT
gujaf-45	105	35	11	11	NUM
gujaf-45	105	36	)	)	PUNCT
gujaf-45	105	37	.	.	PUNCT
gujaf-45	106	1	a	a	DET
gujaf-45	106	2	filter	filter	NOUN
gujaf-45	106	3	was	be	AUX
gujaf-45	106	4	used	use	VERB
gujaf-45	106	5	to	to	PART
gujaf-45	106	6	remove	remove	VERB
gujaf-45	106	7	any	any	DET
gujaf-45	106	8	company	company	NOUN
gujaf-45	106	9	that	that	PRON
gujaf-45	106	10	was	be	AUX
gujaf-45	106	11	listed	list	VERB
gujaf-45	106	12	after	after	ADP
gujaf-45	106	13	2009	2009	NUM
gujaf-45	106	14	.	.	PUNCT
gujaf-45	107	1	consequently	consequently	ADV
gujaf-45	107	2	,	,	PUNCT
gujaf-45	107	3	18	18	NUM
gujaf-45	107	4	firms	firm	NOUN
gujaf-45	107	5	were	be	AUX
gujaf-45	107	6	eliminated	eliminate	VERB
gujaf-45	107	7	,	,	PUNCT
gujaf-45	107	8	thus	thus	ADV
gujaf-45	107	9	,	,	PUNCT
gujaf-45	107	10	56	56	NUM
gujaf-45	107	11	firms	firm	NOUN
gujaf-45	107	12	were	be	AUX
gujaf-45	107	13	left	leave	VERB
gujaf-45	107	14	to	to	PART
gujaf-45	107	15	be	be	AUX
gujaf-45	107	16	used	use	VERB
gujaf-45	107	17	as	as	ADP
gujaf-45	107	18	the	the	DET
gujaf-45	107	19	study	study	NOUN
gujaf-45	107	20	sample	sample	NOUN
gujaf-45	107	21	.	.	PUNCT
gujaf-45	108	1	secondary	secondary	ADJ
gujaf-45	108	2	source	source	NOUN
gujaf-45	108	3	of	of	ADP
gujaf-45	108	4	information	information	NOUN
gujaf-45	108	5	was	be	AUX
gujaf-45	108	6	used	use	VERB
gujaf-45	108	7	.	.	PUNCT
gujaf-45	109	1	this	this	PRON
gujaf-45	109	2	is	be	AUX
gujaf-45	109	3	because	because	SCONJ
gujaf-45	109	4	gusau	gusau	ADJ
gujaf-45	109	5	journal	journal	NOUN
gujaf-45	109	6	of	of	ADP
gujaf-45	109	7	accounting	accounting	NOUN
gujaf-45	109	8	and	and	CCONJ
gujaf-45	109	9	finance	finance	NOUN
gujaf-45	109	10	,	,	PUNCT
gujaf-45	109	11	vol	vol	NOUN
gujaf-45	109	12	.	.	PUNCT
gujaf-45	110	1	i	i	PRON
gujaf-45	110	2	,	,	PUNCT
gujaf-45	110	3	issue	issue	NOUN
gujaf-45	110	4	2	2	NUM
gujaf-45	110	5	,	,	PUNCT
gujaf-45	110	6	october	october	PROPN
gujaf-45	110	7	,	,	PUNCT
gujaf-45	110	8	2020	2020	NUM
gujaf-45	110	9	8	8	NUM
gujaf-45	110	10	the	the	DET
gujaf-45	110	11	research	research	NOUN
gujaf-45	110	12	work	work	NOUN
gujaf-45	110	13	is	be	AUX
gujaf-45	110	14	quantitative	quantitative	ADJ
gujaf-45	110	15	with	with	ADP
gujaf-45	110	16	post	post	ADJ
gujaf-45	110	17	-	-	ADJ
gujaf-45	110	18	positivism	positivism	ADJ
gujaf-45	110	19	paradigm	paradigm	NOUN
gujaf-45	110	20	.	.	PUNCT
gujaf-45	111	1	the	the	DET
gujaf-45	111	2	data	data	NOUN
gujaf-45	111	3	is	be	AUX
gujaf-45	111	4	for	for	ADP
gujaf-45	111	5	ten	ten	NUM
gujaf-45	111	6	years	year	NOUN
gujaf-45	111	7	(	(	PUNCT
gujaf-45	111	8	2009	2009	NUM
gujaf-45	111	9	to	to	ADP
gujaf-45	111	10	2018	2018	NUM
gujaf-45	111	11	)	)	PUNCT
gujaf-45	111	12	.	.	PUNCT
gujaf-45	112	1	panel	panel	NOUN
gujaf-45	112	2	multiple	multiple	ADJ
gujaf-45	112	3	regression	regression	NOUN
gujaf-45	112	4	was	be	AUX
gujaf-45	112	5	adopted	adopt	VERB
gujaf-45	112	6	to	to	PART
gujaf-45	112	7	examine	examine	VERB
gujaf-45	112	8	the	the	DET
gujaf-45	112	9	model	model	NOUN
gujaf-45	112	10	of	of	ADP
gujaf-45	112	11	the	the	DET
gujaf-45	112	12	study	study	NOUN
gujaf-45	112	13	.	.	PUNCT
gujaf-45	113	1	longitudinal	longitudinal	ADJ
gujaf-45	113	2	panel	panel	NOUN
gujaf-45	113	3	data	datum	NOUN
gujaf-45	113	4	was	be	AUX
gujaf-45	113	5	used	use	VERB
gujaf-45	113	6	to	to	PART
gujaf-45	113	7	account	account	VERB
gujaf-45	113	8	for	for	ADP
gujaf-45	113	9	individual	individual	ADJ
gujaf-45	113	10	heterogeneity	heterogeneity	NOUN
gujaf-45	113	11	of	of	ADP
gujaf-45	113	12	the	the	DET
gujaf-45	113	13	sample	sample	NOUN
gujaf-45	113	14	firms	firm	NOUN
gujaf-45	113	15	.	.	PUNCT
gujaf-45	114	1	therefore	therefore	ADV
gujaf-45	114	2	,	,	PUNCT
gujaf-45	114	3	ordinary	ordinary	ADJ
gujaf-45	114	4	least	least	ADJ
gujaf-45	114	5	square	square	ADJ
gujaf-45	114	6	regression	regression	NOUN
gujaf-45	114	7	using	use	VERB
gujaf-45	114	8	multiple	multiple	ADJ
gujaf-45	114	9	regression	regression	NOUN
gujaf-45	114	10	technique	technique	NOUN
gujaf-45	114	11	is	be	AUX
gujaf-45	114	12	employed	employ	VERB
gujaf-45	114	13	for	for	ADP
gujaf-45	114	14	the	the	DET
gujaf-45	114	15	purpose	purpose	NOUN
gujaf-45	114	16	of	of	ADP
gujaf-45	114	17	this	this	DET
gujaf-45	114	18	research	research	NOUN
gujaf-45	114	19	.	.	PUNCT
gujaf-45	115	1	in	in	ADP
gujaf-45	115	2	order	order	NOUN
gujaf-45	115	3	to	to	PART
gujaf-45	115	4	test	test	VERB
gujaf-45	115	5	the	the	DET
gujaf-45	115	6	hypotheses	hypothesis	NOUN
gujaf-45	115	7	formulated	formulate	VERB
gujaf-45	115	8	and	and	CCONJ
gujaf-45	115	9	achieve	achieve	VERB
gujaf-45	115	10	the	the	DET
gujaf-45	115	11	objectives	objective	NOUN
gujaf-45	115	12	of	of	ADP
gujaf-45	115	13	the	the	DET
gujaf-45	115	14	study	study	NOUN
gujaf-45	115	15	the	the	DET
gujaf-45	115	16	model	model	NOUN
gujaf-45	115	17	that	that	PRON
gujaf-45	115	18	test	test	VERB
gujaf-45	115	19	the	the	DET
gujaf-45	115	20	hypotheses	hypothesis	NOUN
gujaf-45	115	21	of	of	ADP
gujaf-45	115	22	the	the	DET
gujaf-45	115	23	study	study	NOUN
gujaf-45	115	24	are	be	AUX
gujaf-45	115	25	specified	specify	VERB
gujaf-45	115	26	as	as	SCONJ
gujaf-45	115	27	follows	follow	VERB
gujaf-45	115	28	:	:	PUNCT
gujaf-45	115	29	csrit=	csrit=	NUM
gujaf-45	115	30	o	o	NOUN
gujaf-45	115	31	+	+	CCONJ
gujaf-45	115	32	1roiit	1roiit	PROPN
gujaf-45	115	33	+	+	CCONJ
gujaf-45	115	34	2npmit	2npmit	NOUN
gujaf-45	115	35	+	+	CCONJ
gujaf-45	115	36	3levit	3levit	PROPN
gujaf-45	115	37	+	+	CCONJ
gujaf-45	115	38	eit	eit	INTJ
gujaf-45	115	39	where	where	SCONJ
gujaf-45	115	40	:	:	PUNCT
gujaf-45	115	41	csr=	csr=	VERB
gujaf-45	115	42	csr	csr	X
gujaf-45	115	43	roi	roi	NOUN
gujaf-45	115	44	=	=	SYM
gujaf-45	115	45	return	return	NOUN
gujaf-45	115	46	on	on	ADP
gujaf-45	115	47	investment	investment	NOUN
gujaf-45	115	48	of	of	ADP
gujaf-45	115	49	the	the	DET
gujaf-45	115	50	sampled	sampled	ADJ
gujaf-45	115	51	non	non	ADJ
gujaf-45	115	52	-	-	ADJ
gujaf-45	115	53	financial	financial	ADJ
gujaf-45	115	54	firms	firm	NOUN
gujaf-45	115	55	npm=	npm=	NOUN
gujaf-45	115	56	net	net	ADJ
gujaf-45	115	57	profit	profit	NOUN
gujaf-45	115	58	margin	margin	NOUN
gujaf-45	115	59	lev=	lev=	PROPN
gujaf-45	115	60	leverage	leverage	NOUN
gujaf-45	115	61	(	(	PUNCT
gujaf-45	115	62	control	control	NOUN
gujaf-45	115	63	variable	variable	NOUN
gujaf-45	115	64	)	)	PUNCT
gujaf-45	115	65	et	et	NOUN
gujaf-45	115	66	,	,	PUNCT
gujaf-45	115	67	=	=	SYM
gujaf-45	115	68	error	error	NOUN
gujaf-45	115	69	term	term	NOUN
gujaf-45	115	70	the	the	DET
gujaf-45	115	71	measurements	measurement	NOUN
gujaf-45	115	72	for	for	ADP
gujaf-45	115	73	the	the	DET
gujaf-45	115	74	dependent	dependent	ADJ
gujaf-45	115	75	,	,	PUNCT
gujaf-45	115	76	independent	independent	ADJ
gujaf-45	115	77	and	and	CCONJ
gujaf-45	115	78	control	control	NOUN
gujaf-45	115	79	variables	variable	NOUN
gujaf-45	115	80	of	of	ADP
gujaf-45	115	81	the	the	DET
gujaf-45	115	82	study	study	NOUN
gujaf-45	115	83	are	be	AUX
gujaf-45	115	84	provided	provide	VERB
gujaf-45	115	85	as	as	SCONJ
gujaf-45	115	86	follows	follow	VERB
gujaf-45	115	87	:	:	PUNCT
gujaf-45	115	88	table	table	NOUN
gujaf-45	115	89	2	2	NUM
gujaf-45	115	90	:	:	PUNCT
gujaf-45	115	91	definition	definition	NOUN
gujaf-45	115	92	of	of	ADP
gujaf-45	115	93	variables	variable	NOUN
gujaf-45	115	94	,	,	PUNCT
gujaf-45	115	95	measurement	measurement	NOUN
gujaf-45	115	96	and	and	CCONJ
gujaf-45	115	97	sources	source	NOUN
gujaf-45	115	98	source	source	NOUN
gujaf-45	115	99	:	:	PUNCT
gujaf-45	115	100	authors	author	NOUN
gujaf-45	115	101	,	,	PUNCT
gujaf-45	115	102	2017	2017	NUM
gujaf-45	115	103	variable	variable	ADJ
gujaf-45	115	104	acronym	acronym	NOUN
gujaf-45	115	105	definition	definition	NOUN
gujaf-45	115	106	/	/	SYM
gujaf-45	115	107	measurement	measurement	NOUN
gujaf-45	115	108	independent	independent	PROPN
gujaf-45	115	109	variables	variable	NOUN
gujaf-45	115	110	return	return	VERB
gujaf-45	115	111	on	on	ADP
gujaf-45	115	112	investment	investment	NOUN
gujaf-45	115	113	roi	roi	NOUN
gujaf-45	115	114	return	return	NOUN
gujaf-45	115	115	on	on	ADP
gujaf-45	115	116	investment	investment	NOUN
gujaf-45	115	117	(	(	PUNCT
gujaf-45	115	118	roi	roi	NOUN
gujaf-45	115	119	)	)	PUNCT
gujaf-45	115	120	is	be	AUX
gujaf-45	115	121	a	a	DET
gujaf-45	115	122	performance	performance	NOUN
gujaf-45	115	123	measure	measure	NOUN
gujaf-45	115	124	used	use	VERB
gujaf-45	115	125	to	to	PART
gujaf-45	115	126	evaluate	evaluate	VERB
gujaf-45	115	127	the	the	DET
gujaf-45	115	128	efficiency	efficiency	NOUN
gujaf-45	115	129	of	of	ADP
gujaf-45	115	130	an	an	DET
gujaf-45	115	131	investment	investment	NOUN
gujaf-45	115	132	or	or	CCONJ
gujaf-45	115	133	compare	compare	VERB
gujaf-45	115	134	the	the	DET
gujaf-45	115	135	efficiency	efficiency	NOUN
gujaf-45	115	136	of	of	ADP
gujaf-45	115	137	a	a	DET
gujaf-45	115	138	number	number	NOUN
gujaf-45	115	139	of	of	ADP
gujaf-45	115	140	different	different	ADJ
gujaf-45	115	141	investments	investment	NOUN
gujaf-45	115	142	.	.	PUNCT
gujaf-45	116	1	(	(	PUNCT
gujaf-45	116	2	hassan	hassan	PROPN
gujaf-45	116	3	et	et	PROPN
gujaf-45	116	4	al	al	PROPN
gujaf-45	116	5	,	,	PUNCT
gujaf-45	116	6	2013	2013	NUM
gujaf-45	116	7	)	)	PUNCT
gujaf-45	116	8	net	net	ADJ
gujaf-45	116	9	profit	profit	NOUN
gujaf-45	116	10	margin	margin	NOUN
gujaf-45	116	11	npm	npm	PROPN
gujaf-45	116	12	npm	npm	PROPN
gujaf-45	116	13	is	be	AUX
gujaf-45	116	14	the	the	DET
gujaf-45	116	15	measurement	measurement	NOUN
gujaf-45	116	16	of	of	ADP
gujaf-45	116	17	a	a	DET
gujaf-45	116	18	company	company	NOUN
gujaf-45	116	19	's	's	PART
gujaf-45	116	20	ability	ability	NOUN
gujaf-45	116	21	to	to	PART
gujaf-45	116	22	make	make	VERB
gujaf-45	116	23	high	high	ADJ
gujaf-45	116	24	net	net	ADJ
gujaf-45	116	25	sales	sale	NOUN
gujaf-45	116	26	against	against	ADP
gujaf-45	116	27	total	total	ADJ
gujaf-45	116	28	net	net	ADJ
gujaf-45	116	29	income	income	NOUN
gujaf-45	116	30	.	.	PUNCT
gujaf-45	117	1	it	it	PRON
gujaf-45	117	2	is	be	AUX
gujaf-45	117	3	measured	measure	VERB
gujaf-45	117	4	as	as	SCONJ
gujaf-45	117	5	net	net	ADJ
gujaf-45	117	6	sales	sale	NOUN
gujaf-45	117	7	/	/	SYM
gujaf-45	117	8	net	net	ADJ
gujaf-45	117	9	income	income	NOUN
gujaf-45	117	10	(	(	PUNCT
gujaf-45	117	11	riyanto	riyanto	NOUN
gujaf-45	117	12	,	,	PUNCT
gujaf-45	117	13	1995	1995	NUM
gujaf-45	117	14	)	)	PUNCT
gujaf-45	117	15	dependant	dependant	ADJ
gujaf-45	117	16	variable	variable	ADJ
gujaf-45	117	17	csr	csr	X
gujaf-45	117	18	csr	csr	X
gujaf-45	117	19	csr	csr	X
gujaf-45	117	20	is	be	AUX
gujaf-45	117	21	measured	measure	VERB
gujaf-45	117	22	as	as	ADP
gujaf-45	117	23	natural	natural	ADJ
gujaf-45	117	24	logarithm	logarithm	NOUN
gujaf-45	117	25	of	of	ADP
gujaf-45	117	26	total	total	ADJ
gujaf-45	117	27	cost	cost	NOUN
gujaf-45	117	28	spent	spend	VERB
gujaf-45	117	29	on	on	ADP
gujaf-45	117	30	csr	csr	X
gujaf-45	117	31	by	by	ADP
gujaf-45	117	32	the	the	DET
gujaf-45	117	33	company	company	NOUN
gujaf-45	117	34	annually	annually	ADV
gujaf-45	117	35	.	.	PUNCT
gujaf-45	118	1	(	(	PUNCT
gujaf-45	118	2	abdu	abdu	INTJ
gujaf-45	118	3	,	,	PUNCT
gujaf-45	118	4	2016	2016	NUM
gujaf-45	118	5	)	)	PUNCT
gujaf-45	118	6	.	.	PUNCT
gujaf-45	119	1	gusau	gusau	PROPN
gujaf-45	119	2	journal	journal	PROPN
gujaf-45	119	3	of	of	ADP
gujaf-45	119	4	accounting	accounting	NOUN
gujaf-45	119	5	and	and	CCONJ
gujaf-45	119	6	finance	finance	NOUN
gujaf-45	119	7	,	,	PUNCT
gujaf-45	119	8	vol	vol	NOUN
gujaf-45	119	9	.	.	PUNCT
gujaf-45	120	1	i	i	PRON
gujaf-45	120	2	,	,	PUNCT
gujaf-45	120	3	issue	issue	NOUN
gujaf-45	120	4	2	2	NUM
gujaf-45	120	5	,	,	PUNCT
gujaf-45	120	6	october	october	PROPN
gujaf-45	120	7	,	,	PUNCT
gujaf-45	120	8	2020	2020	NUM
gujaf-45	120	9	9	9	NUM
gujaf-45	120	10	4	4	NUM
gujaf-45	120	11	.	.	PUNCT
gujaf-45	120	12	result	result	NOUN
gujaf-45	120	13	and	and	CCONJ
gujaf-45	120	14	discussion	discussion	NOUN
gujaf-45	120	15	table	table	NOUN
gujaf-45	120	16	3	3	NUM
gujaf-45	120	17	correlation	correlation	NOUN
gujaf-45	120	18	matrix	matrix	NOUN
gujaf-45	120	19	variable	variable	ADJ
gujaf-45	120	20	csr	csr	PROPN
gujaf-45	120	21	roi	roi	PROPN
gujaf-45	120	22	npm	npm	PROPN
gujaf-45	120	23	lev	lev	PROPN
gujaf-45	120	24	vif	vif	PROPN
gujaf-45	120	25	t	t	PROPN
gujaf-45	120	26	-	-	PUNCT
gujaf-45	120	27	values	value	NOUN
gujaf-45	120	28	csr	csr	X
gujaf-45	120	29	1.000	1.000	NUM
gujaf-45	120	30	roi	roi	NOUN
gujaf-45	120	31	0.396	0.396	NUM
gujaf-45	120	32	1.000	1.000	NUM
gujaf-45	120	33	1.000	1.000	NUM
gujaf-45	120	34	0.998	0.998	NUM
gujaf-45	120	35	npm	npm	NOUN
gujaf-45	120	36	0.067	0.067	NUM
gujaf-45	120	37	-0.044	-0.044	PROPN
gujaf-45	120	38	1.000	1.000	NUM
gujaf-45	120	39	1.010	1.010	NUM
gujaf-45	120	40	0.994	0.994	NUM
gujaf-45	120	41	lev	lev	NOUN
gujaf-45	120	42	0.063	0.063	NUM
gujaf-45	120	43	-0.003	-0.003	NOUN
gujaf-45	120	44	0.067	0.067	NUM
gujaf-45	120	45	1.000	1.000	NUM
gujaf-45	120	46	1.000	1.000	NUM
gujaf-45	120	47	0.995	0.995	NUM
gujaf-45	120	48	source	source	NOUN
gujaf-45	120	49	:	:	PUNCT
gujaf-45	120	50	stata	stata	PROPN
gujaf-45	120	51	/	/	SYM
gujaf-45	120	52	mp	mp	PROPN
gujaf-45	120	53	version	version	NOUN
gujaf-45	120	54	15.1	15.1	NUM
gujaf-45	120	55	output	output	NOUN
gujaf-45	120	56	,	,	PUNCT
gujaf-45	120	57	2020	2020	NUM
gujaf-45	120	58	table	table	NOUN
gujaf-45	120	59	3	3	NUM
gujaf-45	120	60	shows	show	VERB
gujaf-45	120	61	the	the	DET
gujaf-45	120	62	relationship	relationship	NOUN
gujaf-45	120	63	between	between	ADP
gujaf-45	120	64	csr	csr	NOUN
gujaf-45	120	65	and	and	CCONJ
gujaf-45	120	66	the	the	DET
gujaf-45	120	67	independent	independent	ADJ
gujaf-45	120	68	variables	variable	NOUN
gujaf-45	120	69	both	both	CCONJ
gujaf-45	120	70	individually	individually	ADV
gujaf-45	120	71	and	and	CCONJ
gujaf-45	120	72	cumulatively	cumulatively	ADV
gujaf-45	120	73	including	include	VERB
gujaf-45	120	74	the	the	DET
gujaf-45	120	75	dependent	dependent	ADJ
gujaf-45	120	76	variable	variable	NOUN
gujaf-45	120	77	(	(	PUNCT
gujaf-45	120	78	csr	csr	NOUN
gujaf-45	120	79	)	)	PUNCT
gujaf-45	120	80	.	.	PUNCT
gujaf-45	121	1	csr	csr	PROPN
gujaf-45	121	2	has	have	VERB
gujaf-45	121	3	a	a	DET
gujaf-45	121	4	positive	positive	ADJ
gujaf-45	121	5	relationship	relationship	NOUN
gujaf-45	121	6	with	with	ADP
gujaf-45	121	7	roi	roi	NOUN
gujaf-45	121	8	as	as	SCONJ
gujaf-45	121	9	seen	see	VERB
gujaf-45	121	10	based	base	VERB
gujaf-45	121	11	on	on	ADP
gujaf-45	121	12	the	the	DET
gujaf-45	121	13	correlation	correlation	NOUN
gujaf-45	121	14	coefficient	coefficient	NOUN
gujaf-45	121	15	of	of	ADP
gujaf-45	121	16	0.396	0.396	NUM
gujaf-45	121	17	.	.	PUNCT
gujaf-45	122	1	impliedly	impliedly	ADV
gujaf-45	122	2	,	,	PUNCT
gujaf-45	122	3	as	as	SCONJ
gujaf-45	122	4	roi	roi	NOUN
gujaf-45	122	5	increases	increase	NOUN
gujaf-45	122	6	csr	csr	NOUN
gujaf-45	122	7	also	also	ADV
gujaf-45	122	8	increases	increase	VERB
gujaf-45	122	9	.	.	PUNCT
gujaf-45	123	1	similarly	similarly	ADV
gujaf-45	123	2	,	,	PUNCT
gujaf-45	123	3	the	the	DET
gujaf-45	123	4	same	same	ADJ
gujaf-45	123	5	applies	apply	VERB
gujaf-45	123	6	to	to	ADP
gujaf-45	123	7	npm	npm	PROPN
gujaf-45	123	8	as	as	SCONJ
gujaf-45	123	9	seen	see	VERB
gujaf-45	123	10	at	at	ADP
gujaf-45	123	11	0.067	0.067	NUM
gujaf-45	123	12	.	.	PUNCT
gujaf-45	124	1	hence	hence	ADV
gujaf-45	124	2	multicollinearity	multicollinearity	NOUN
gujaf-45	124	3	is	be	AUX
gujaf-45	124	4	not	not	PART
gujaf-45	124	5	a	a	DET
gujaf-45	124	6	problem	problem	NOUN
gujaf-45	124	7	statistically	statistically	ADV
gujaf-45	124	8	.	.	PUNCT
gujaf-45	125	1	(	(	PUNCT
gujaf-45	125	2	tobachnick	tobachnick	PROPN
gujaf-45	125	3	&	&	CCONJ
gujaf-45	125	4	fidell	fidell	PROPN
gujaf-45	125	5	,	,	PUNCT
gujaf-45	125	6	1996	1996	NUM
gujaf-45	125	7	)	)	PUNCT
gujaf-45	125	8	.	.	PUNCT
gujaf-45	126	1	table	table	NOUN
gujaf-45	126	2	4	4	NUM
gujaf-45	126	3	summary	summary	NOUN
gujaf-45	126	4	of	of	ADP
gujaf-45	126	5	regression	regression	NOUN
gujaf-45	126	6	result	result	VERB
gujaf-45	126	7	variable	variable	ADJ
gujaf-45	126	8	coefficient	coefficient	NOUN
gujaf-45	126	9	z	z	NOUN
gujaf-45	126	10	-	-	PUNCT
gujaf-45	126	11	value	value	NOUN
gujaf-45	126	12	p	p	NOUN
gujaf-45	126	13	-	-	PUNCT
gujaf-45	126	14	value	value	NOUN
gujaf-45	126	15	roi	roi	NOUN
gujaf-45	126	16	14.892	14.892	NUM
gujaf-45	126	17	10.310	10.310	NUM
gujaf-45	126	18	0.000	0.000	NUM
gujaf-45	126	19	npm	npm	NOUN
gujaf-45	126	20	2.095	2.095	NUM
gujaf-45	126	21	2.070	2.070	NUM
gujaf-45	126	22	0.039	0.039	NUM
gujaf-45	126	23	lev	lev	NOUN
gujaf-45	126	24	0.078	0.078	NUM
gujaf-45	126	25	1.520	1.520	NUM
gujaf-45	126	26	0.129	0.129	NUM
gujaf-45	126	27	constant	constant	ADJ
gujaf-45	126	28	7.339	7.339	NUM
gujaf-45	126	29	13.240	13.240	NUM
gujaf-45	126	30	0.000	0.000	NUM
gujaf-45	126	31	r	r	NOUN
gujaf-45	126	32	-	-	PUNCT
gujaf-45	126	33	square	square	ADJ
gujaf-45	126	34	0.167	0.167	NUM
gujaf-45	126	35	wald	wald	ADJ
gujaf-45	126	36	chi2	chi2	PROPN
gujaf-45	126	37	111.660	111.660	NUM
gujaf-45	126	38	wald	wald	NOUN
gujaf-45	126	39	-	-	NOUN
gujaf-45	126	40	sig	sig	PRON
gujaf-45	126	41	0.000	0.000	NUM
gujaf-45	126	42	mean	mean	NOUN
gujaf-45	126	43	vif	vif	PROPN
gujaf-45	126	44	1.000	1.000	NUM
gujaf-45	126	45	hettest	hett	ADJ
gujaf-45	126	46	chi	chi	NOUN
gujaf-45	126	47	29.270	29.270	NUM
gujaf-45	126	48	het	het	NOUN
gujaf-45	126	49	-	-	PUNCT
gujaf-45	126	50	sig	sig	NOUN
gujaf-45	126	51	0.000	0.000	NUM
gujaf-45	126	52	hausman	hausman	NOUN
gujaf-45	126	53	0.170	0.170	NUM
gujaf-45	126	54	hausman	hausman	VERB
gujaf-45	126	55	sig	sig	PROPN
gujaf-45	126	56	0.982	0.982	NUM
gujaf-45	126	57	source	source	NOUN
gujaf-45	126	58	:	:	PUNCT
gujaf-45	126	59	stata	stata	PROPN
gujaf-45	126	60	/	/	SYM
gujaf-45	126	61	mp	mp	PROPN
gujaf-45	126	62	version	version	NOUN
gujaf-45	126	63	15.1	15.1	NUM
gujaf-45	126	64	output	output	NOUN
gujaf-45	126	65	,	,	PUNCT
gujaf-45	126	66	2020	2020	NUM
gujaf-45	126	67	table	table	NOUN
gujaf-45	126	68	4	4	NUM
gujaf-45	126	69	shows	show	VERB
gujaf-45	126	70	the	the	DET
gujaf-45	126	71	cumulative	cumulative	ADJ
gujaf-45	126	72	r2	r2	NOUN
gujaf-45	126	73	(	(	PUNCT
gujaf-45	126	74	0.167	0.167	NUM
gujaf-45	126	75	)	)	PUNCT
gujaf-45	126	76	,	,	PUNCT
gujaf-45	126	77	this	this	PRON
gujaf-45	126	78	indicates	indicate	VERB
gujaf-45	126	79	that	that	SCONJ
gujaf-45	126	80	,	,	PUNCT
gujaf-45	126	81	the	the	DET
gujaf-45	126	82	model	model	NOUN
gujaf-45	126	83	is	be	AUX
gujaf-45	126	84	fit	fit	ADJ
gujaf-45	126	85	,	,	PUNCT
gujaf-45	126	86	variables	variable	NOUN
gujaf-45	126	87	properly	properly	ADV
gujaf-45	126	88	selected	select	VERB
gujaf-45	126	89	,	,	PUNCT
gujaf-45	126	90	combined	combine	VERB
gujaf-45	126	91	and	and	CCONJ
gujaf-45	126	92	used	use	VERB
gujaf-45	126	93	in	in	ADP
gujaf-45	126	94	the	the	DET
gujaf-45	126	95	study	study	NOUN
gujaf-45	126	96	.	.	PUNCT
gujaf-45	127	1	this	this	PRON
gujaf-45	127	2	is	be	AUX
gujaf-45	127	3	statistically	statistically	ADV
gujaf-45	127	4	gusau	gusau	ADJ
gujaf-45	127	5	journal	journal	NOUN
gujaf-45	127	6	of	of	ADP
gujaf-45	127	7	accounting	accounting	NOUN
gujaf-45	127	8	and	and	CCONJ
gujaf-45	127	9	finance	finance	NOUN
gujaf-45	127	10	,	,	PUNCT
gujaf-45	127	11	vol	vol	NOUN
gujaf-45	127	12	.	.	PUNCT
gujaf-45	128	1	i	i	PRON
gujaf-45	128	2	,	,	PUNCT
gujaf-45	128	3	issue	issue	NOUN
gujaf-45	128	4	2	2	NUM
gujaf-45	128	5	,	,	PUNCT
gujaf-45	128	6	october	october	PROPN
gujaf-45	128	7	,	,	PUNCT
gujaf-45	128	8	2020	2020	NUM
gujaf-45	128	9	10	10	NUM
gujaf-45	128	10	supported	support	VERB
gujaf-45	128	11	by	by	ADP
gujaf-45	128	12	the	the	DET
gujaf-45	128	13	wald	wald	PROPN
gujaf-45	128	14	chi2	chi2	PROPN
gujaf-45	128	15	statistics	statistic	NOUN
gujaf-45	128	16	coefficient	coefficient	NOUN
gujaf-45	128	17	of	of	ADP
gujaf-45	128	18	111.660	111.660	NUM
gujaf-45	128	19	with	with	ADP
gujaf-45	128	20	a	a	DET
gujaf-45	128	21	p	p	NOUN
gujaf-45	128	22	-	-	PUNCT
gujaf-45	128	23	value	value	NOUN
gujaf-45	128	24	of	of	ADP
gujaf-45	128	25	0.0000	0.0000	NUM
gujaf-45	128	26	which	which	PRON
gujaf-45	128	27	is	be	AUX
gujaf-45	128	28	statistically	statistically	ADV
gujaf-45	128	29	significant	significant	ADJ
gujaf-45	128	30	at	at	ADP
gujaf-45	128	31	1	1	NUM
gujaf-45	128	32	%	%	NOUN
gujaf-45	128	33	level	level	NOUN
gujaf-45	128	34	of	of	ADP
gujaf-45	128	35	significance	significance	NOUN
gujaf-45	128	36	.	.	PUNCT
gujaf-45	129	1	the	the	DET
gujaf-45	129	2	important	important	ADJ
gujaf-45	129	3	of	of	ADP
gujaf-45	129	4	testing	test	VERB
gujaf-45	129	5	the	the	DET
gujaf-45	129	6	effect	effect	NOUN
gujaf-45	129	7	of	of	ADP
gujaf-45	129	8	return	return	NOUN
gujaf-45	129	9	on	on	ADP
gujaf-45	129	10	investment	investment	NOUN
gujaf-45	129	11	and	and	CCONJ
gujaf-45	129	12	csr	csr	X
gujaf-45	129	13	(	(	PUNCT
gujaf-45	129	14	csr	csr	NOUN
gujaf-45	129	15	)	)	PUNCT
gujaf-45	129	16	is	be	AUX
gujaf-45	129	17	of	of	ADP
gujaf-45	129	18	paramount	paramount	ADJ
gujaf-45	129	19	importance	importance	NOUN
gujaf-45	129	20	.	.	PUNCT
gujaf-45	130	1	the	the	DET
gujaf-45	130	2	result	result	NOUN
gujaf-45	130	3	presented	present	VERB
gujaf-45	130	4	in	in	ADP
gujaf-45	130	5	table	table	NOUN
gujaf-45	130	6	4	4	NUM
gujaf-45	130	7	shows	show	VERB
gujaf-45	130	8	that	that	SCONJ
gujaf-45	130	9	return	return	NOUN
gujaf-45	130	10	on	on	ADP
gujaf-45	130	11	investment	investment	NOUN
gujaf-45	130	12	has	have	VERB
gujaf-45	130	13	a	a	DET
gujaf-45	130	14	strong	strong	ADJ
gujaf-45	130	15	positive	positive	ADJ
gujaf-45	130	16	,	,	PUNCT
gujaf-45	130	17	significant	significant	ADJ
gujaf-45	130	18	and	and	CCONJ
gujaf-45	130	19	statistical	statistical	ADJ
gujaf-45	130	20	relationship	relationship	NOUN
gujaf-45	130	21	with	with	ADP
gujaf-45	130	22	the	the	DET
gujaf-45	130	23	csr	csr	X
gujaf-45	130	24	(	(	PUNCT
gujaf-45	130	25	csr	csr	NOUN
gujaf-45	130	26	)	)	PUNCT
gujaf-45	130	27	as	as	SCONJ
gujaf-45	130	28	represented	represent	VERB
gujaf-45	130	29	by	by	ADP
gujaf-45	130	30	the	the	DET
gujaf-45	130	31	coefficient	coefficient	NOUN
gujaf-45	130	32	values	value	NOUN
gujaf-45	130	33	of	of	ADP
gujaf-45	130	34	14.892	14.892	NUM
gujaf-45	130	35	which	which	PRON
gujaf-45	130	36	is	be	AUX
gujaf-45	130	37	at	at	ADP
gujaf-45	130	38	1	1	NUM
gujaf-45	130	39	%	%	NOUN
gujaf-45	130	40	,	,	PUNCT
gujaf-45	130	41	significant	significant	ADJ
gujaf-45	130	42	level	level	NOUN
gujaf-45	130	43	.	.	PUNCT
gujaf-45	131	1	therefore	therefore	ADV
gujaf-45	131	2	,	,	PUNCT
gujaf-45	131	3	a	a	DET
gujaf-45	131	4	company	company	NOUN
gujaf-45	131	5	with	with	ADP
gujaf-45	131	6	higher	high	ADJ
gujaf-45	131	7	return	return	NOUN
gujaf-45	131	8	on	on	ADP
gujaf-45	131	9	investment	investment	NOUN
gujaf-45	131	10	may	may	AUX
gujaf-45	131	11	likely	likely	ADV
gujaf-45	131	12	willing	willing	ADJ
gujaf-45	131	13	to	to	PART
gujaf-45	131	14	invest	invest	VERB
gujaf-45	131	15	more	more	ADV
gujaf-45	131	16	in	in	ADP
gujaf-45	131	17	csr	csr	X
gujaf-45	131	18	(	(	PUNCT
gujaf-45	131	19	csr	csr	NOUN
gujaf-45	131	20	)	)	PUNCT
gujaf-45	131	21	.	.	PUNCT
gujaf-45	132	1	however	however	ADV
gujaf-45	132	2	,	,	PUNCT
gujaf-45	132	3	this	this	DET
gujaf-45	132	4	finding	finding	NOUN
gujaf-45	132	5	is	be	AUX
gujaf-45	132	6	not	not	PART
gujaf-45	132	7	surprising	surprising	ADJ
gujaf-45	132	8	base	base	NOUN
gujaf-45	132	9	on	on	ADP
gujaf-45	132	10	the	the	DET
gujaf-45	132	11	above	above	ADJ
gujaf-45	132	12	fact	fact	NOUN
gujaf-45	132	13	and	and	CCONJ
gujaf-45	132	14	also	also	ADV
gujaf-45	132	15	it	it	PRON
gujaf-45	132	16	provides	provide	VERB
gujaf-45	132	17	an	an	DET
gujaf-45	132	18	evidence	evidence	NOUN
gujaf-45	132	19	that	that	PRON
gujaf-45	132	20	return	return	VERB
gujaf-45	132	21	on	on	ADP
gujaf-45	132	22	investment	investment	NOUN
gujaf-45	132	23	contributed	contribute	VERB
gujaf-45	132	24	significantly	significantly	ADV
gujaf-45	132	25	to	to	ADP
gujaf-45	132	26	investment	investment	NOUN
gujaf-45	132	27	in	in	ADP
gujaf-45	132	28	csr	csr	PROPN
gujaf-45	132	29	.	.	PUNCT
gujaf-45	133	1	the	the	DET
gujaf-45	133	2	result	result	NOUN
gujaf-45	133	3	of	of	ADP
gujaf-45	133	4	roi	roi	NOUN
gujaf-45	133	5	is	be	AUX
gujaf-45	133	6	not	not	PART
gujaf-45	133	7	contrary	contrary	ADJ
gujaf-45	133	8	at	at	ADV
gujaf-45	133	9	all	all	ADV
gujaf-45	133	10	,	,	PUNCT
gujaf-45	133	11	roi	roi	NOUN
gujaf-45	133	12	reveals	reveal	VERB
gujaf-45	133	13	a	a	DET
gujaf-45	133	14	positive	positive	ADJ
gujaf-45	133	15	and	and	CCONJ
gujaf-45	133	16	statistical	statistical	ADJ
gujaf-45	133	17	association	association	NOUN
gujaf-45	133	18	at	at	ADP
gujaf-45	133	19	1	1	NUM
gujaf-45	133	20	%	%	NOUN
gujaf-45	133	21	with	with	ADP
gujaf-45	133	22	csr	csr	X
gujaf-45	133	23	of	of	ADP
gujaf-45	133	24	listed	list	VERB
gujaf-45	133	25	non	non	ADJ
gujaf-45	133	26	financial	financial	ADJ
gujaf-45	133	27	ventures	venture	NOUN
gujaf-45	133	28	in	in	ADP
gujaf-45	133	29	nigeria	nigeria	PROPN
gujaf-45	133	30	.	.	PUNCT
gujaf-45	134	1	consequently	consequently	ADV
gujaf-45	134	2	,	,	PUNCT
gujaf-45	134	3	the	the	DET
gujaf-45	134	4	first	first	ADJ
gujaf-45	134	5	hypothesis	hypothesis	NOUN
gujaf-45	134	6	,	,	PUNCT
gujaf-45	134	7	ho1	ho1	NOUN
gujaf-45	134	8	is	be	AUX
gujaf-45	134	9	nullified	nullify	VERB
gujaf-45	134	10	.	.	PUNCT
gujaf-45	135	1	regression	regression	NOUN
gujaf-45	135	2	result	result	NOUN
gujaf-45	135	3	in	in	ADP
gujaf-45	135	4	table	table	NOUN
gujaf-45	135	5	4	4	NUM
gujaf-45	135	6	reveal	reveal	VERB
gujaf-45	135	7	that	that	DET
gujaf-45	135	8	npm	npm	NOUN
gujaf-45	135	9	at	at	ADP
gujaf-45	135	10	2.070	2.070	NUM
gujaf-45	135	11	with	with	ADP
gujaf-45	135	12	coefficient	coefficient	NOUN
gujaf-45	135	13	2.095	2.095	NUM
gujaf-45	135	14	with	with	ADP
gujaf-45	135	15	a	a	DET
gujaf-45	135	16	significant	significant	ADJ
gujaf-45	135	17	p	p	NOUN
gujaf-45	135	18	-	-	PUNCT
gujaf-45	135	19	value	value	NOUN
gujaf-45	135	20	of	of	ADP
gujaf-45	135	21	0.039	0.039	NUM
gujaf-45	135	22	.	.	PUNCT
gujaf-45	136	1	this	this	PRON
gujaf-45	136	2	indicates	indicate	VERB
gujaf-45	136	3	that	that	SCONJ
gujaf-45	136	4	npm	npm	PROPN
gujaf-45	136	5	has	have	VERB
gujaf-45	136	6	a	a	DET
gujaf-45	136	7	positive	positive	ADJ
gujaf-45	136	8	,	,	PUNCT
gujaf-45	136	9	significant	significant	ADJ
gujaf-45	136	10	and	and	CCONJ
gujaf-45	136	11	statistical	statistical	ADJ
gujaf-45	136	12	impact	impact	NOUN
gujaf-45	136	13	on	on	ADP
gujaf-45	136	14	the	the	DET
gujaf-45	136	15	csr	csr	X
gujaf-45	136	16	of	of	ADP
gujaf-45	136	17	listed	list	VERB
gujaf-45	136	18	non	non	ADJ
gujaf-45	136	19	financial	financial	ADJ
gujaf-45	136	20	firms	firm	NOUN
gujaf-45	136	21	in	in	ADP
gujaf-45	136	22	nigeria	nigeria	PROPN
gujaf-45	136	23	.	.	PUNCT
gujaf-45	137	1	thus	thus	ADV
gujaf-45	137	2	,	,	PUNCT
gujaf-45	137	3	each	each	DET
gujaf-45	137	4	5	5	NUM
gujaf-45	137	5	%	%	NOUN
gujaf-45	137	6	addition	addition	NOUN
gujaf-45	137	7	to	to	ADP
gujaf-45	137	8	npm	npm	PROPN
gujaf-45	137	9	will	will	AUX
gujaf-45	137	10	also	also	ADV
gujaf-45	137	11	positive	positive	ADJ
gujaf-45	137	12	add	add	VERB
gujaf-45	137	13	more	more	ADV
gujaf-45	137	14	to	to	ADP
gujaf-45	137	15	csr	csr	PROPN
gujaf-45	137	16	.	.	PUNCT
gujaf-45	138	1	another	another	DET
gujaf-45	138	2	explanation	explanation	NOUN
gujaf-45	138	3	is	be	AUX
gujaf-45	138	4	that	that	SCONJ
gujaf-45	138	5	the	the	PRON
gujaf-45	138	6	more	more	ADV
gujaf-45	138	7	the	the	DET
gujaf-45	138	8	npm	npm	NOUN
gujaf-45	138	9	achieved	achieve	VERB
gujaf-45	138	10	by	by	ADP
gujaf-45	138	11	listed	list	VERB
gujaf-45	138	12	non	non	ADJ
gujaf-45	138	13	financial	financial	ADJ
gujaf-45	138	14	firms	firm	NOUN
gujaf-45	138	15	in	in	ADP
gujaf-45	138	16	nigeria	nigeria	PROPN
gujaf-45	138	17	,	,	PUNCT
gujaf-45	138	18	the	the	PRON
gujaf-45	138	19	more	more	ADV
gujaf-45	138	20	the	the	DET
gujaf-45	138	21	likely	likely	ADJ
gujaf-45	138	22	chances	chance	NOUN
gujaf-45	138	23	of	of	ADP
gujaf-45	138	24	participating	participate	VERB
gujaf-45	138	25	in	in	ADP
gujaf-45	138	26	csr	csr	NOUN
gujaf-45	138	27	by	by	ADP
gujaf-45	138	28	these	these	DET
gujaf-45	138	29	companies	company	NOUN
gujaf-45	138	30	.	.	PUNCT
gujaf-45	139	1	npm	npm	PROPN
gujaf-45	139	2	as	as	ADP
gujaf-45	139	3	a	a	DET
gujaf-45	139	4	performance	performance	NOUN
gujaf-45	139	5	measure	measure	NOUN
gujaf-45	139	6	is	be	AUX
gujaf-45	139	7	expected	expect	VERB
gujaf-45	139	8	to	to	PART
gujaf-45	139	9	have	have	VERB
gujaf-45	139	10	a	a	DET
gujaf-45	139	11	direct	direct	ADJ
gujaf-45	139	12	relation	relation	NOUN
gujaf-45	139	13	with	with	ADP
gujaf-45	139	14	participation	participation	NOUN
gujaf-45	139	15	in	in	ADP
gujaf-45	139	16	csr	csr	NOUN
gujaf-45	139	17	by	by	ADP
gujaf-45	139	18	listed	list	VERB
gujaf-45	139	19	non	non	ADJ
gujaf-45	139	20	financial	financial	ADJ
gujaf-45	139	21	firms	firm	NOUN
gujaf-45	139	22	in	in	ADP
gujaf-45	139	23	nigeria	nigeria	PROPN
gujaf-45	139	24	.	.	PUNCT
gujaf-45	140	1	finally	finally	ADV
gujaf-45	140	2	,	,	PUNCT
gujaf-45	140	3	npm	npm	PROPN
gujaf-45	140	4	was	be	AUX
gujaf-45	140	5	found	find	VERB
gujaf-45	140	6	to	to	PART
gujaf-45	140	7	have	have	VERB
gujaf-45	140	8	a	a	DET
gujaf-45	140	9	positive	positive	ADJ
gujaf-45	140	10	,	,	PUNCT
gujaf-45	140	11	significant	significant	ADJ
gujaf-45	140	12	and	and	CCONJ
gujaf-45	140	13	statistical	statistical	ADJ
gujaf-45	140	14	influence	influence	NOUN
gujaf-45	140	15	on	on	ADP
gujaf-45	140	16	csr	csr	PROPN
gujaf-45	140	17	of	of	ADP
gujaf-45	140	18	nigerian	nigerian	PROPN
gujaf-45	140	19	listed	list	VERB
gujaf-45	140	20	financial	financial	ADJ
gujaf-45	140	21	firms	firm	NOUN
gujaf-45	140	22	at	at	ADP
gujaf-45	140	23	all	all	DET
gujaf-45	140	24	level	level	NOUN
gujaf-45	140	25	of	of	ADP
gujaf-45	140	26	significance	significance	NOUN
gujaf-45	140	27	.	.	PUNCT
gujaf-45	141	1	similarly	similarly	ADV
gujaf-45	141	2	,	,	PUNCT
gujaf-45	141	3	this	this	DET
gujaf-45	141	4	finding	finding	NOUN
gujaf-45	141	5	was	be	AUX
gujaf-45	141	6	found	find	VERB
gujaf-45	141	7	to	to	PART
gujaf-45	141	8	be	be	AUX
gujaf-45	141	9	consistent	consistent	ADJ
gujaf-45	141	10	with	with	ADP
gujaf-45	141	11	my	my	PRON
gujaf-45	141	12	priory	priory	NOUN
gujaf-45	141	13	expectations	expectation	NOUN
gujaf-45	141	14	.	.	PUNCT
gujaf-45	142	1	here	here	ADV
gujaf-45	142	2	also	also	ADV
gujaf-45	142	3	the	the	DET
gujaf-45	142	4	second	second	ADJ
gujaf-45	142	5	hypothesis	hypothesis	NOUN
gujaf-45	142	6	,	,	PUNCT
gujaf-45	142	7	ho2	ho2	PROPN
gujaf-45	142	8	is	be	AUX
gujaf-45	142	9	anulled	anulle	VERB
gujaf-45	142	10	.	.	PUNCT
gujaf-45	143	1	5	5	X
gujaf-45	143	2	.	.	X
gujaf-45	143	3	conclusion	conclusion	NOUN
gujaf-45	143	4	conclusively	conclusively	ADV
gujaf-45	143	5	,	,	PUNCT
gujaf-45	143	6	there	there	PRON
gujaf-45	143	7	is	be	VERB
gujaf-45	143	8	a	a	DET
gujaf-45	143	9	statistically	statistically	ADV
gujaf-45	143	10	significant	significant	ADJ
gujaf-45	143	11	correlation	correlation	NOUN
gujaf-45	143	12	when	when	SCONJ
gujaf-45	143	13	roi	roi	NOUN
gujaf-45	143	14	is	be	AUX
gujaf-45	143	15	regressed	regress	VERB
gujaf-45	143	16	against	against	ADP
gujaf-45	143	17	csr	csr	PROPN
gujaf-45	143	18	.	.	PROPN
gujaf-45	144	1	this	this	PRON
gujaf-45	144	2	suggests	suggest	VERB
gujaf-45	144	3	that	that	SCONJ
gujaf-45	144	4	,	,	PUNCT
gujaf-45	144	5	roi	roi	NOUN
gujaf-45	144	6	determines	determine	VERB
gujaf-45	144	7	the	the	DET
gujaf-45	144	8	csr	csr	X
gujaf-45	144	9	of	of	ADP
gujaf-45	144	10	non	non	ADJ
gujaf-45	144	11	financial	financial	ADJ
gujaf-45	144	12	firms	firm	NOUN
gujaf-45	144	13	listed	list	VERB
gujaf-45	144	14	in	in	ADP
gujaf-45	144	15	nigeria	nigeria	PROPN
gujaf-45	144	16	.	.	PUNCT
gujaf-45	145	1	therefore	therefore	ADV
gujaf-45	145	2	,	,	PUNCT
gujaf-45	145	3	the	the	PRON
gujaf-45	145	4	higher	high	ADJ
gujaf-45	145	5	the	the	DET
gujaf-45	145	6	roi	roi	NOUN
gujaf-45	145	7	of	of	ADP
gujaf-45	145	8	non	non	ADJ
gujaf-45	145	9	financial	financial	ADJ
gujaf-45	145	10	firms	firm	NOUN
gujaf-45	145	11	listed	list	VERB
gujaf-45	145	12	in	in	ADP
gujaf-45	145	13	nigeria	nigeria	PROPN
gujaf-45	145	14	,	,	PUNCT
gujaf-45	145	15	the	the	PRON
gujaf-45	145	16	higher	high	ADJ
gujaf-45	145	17	their	their	PRON
gujaf-45	145	18	participation	participation	NOUN
gujaf-45	145	19	in	in	ADP
gujaf-45	145	20	csr	csr	PROPN
gujaf-45	145	21	.	.	PROPN
gujaf-45	145	22	finally	finally	ADV
gujaf-45	145	23	,	,	PUNCT
gujaf-45	145	24	npm	npm	PROPN
gujaf-45	145	25	affects	affect	VERB
gujaf-45	145	26	csr	csr	X
gujaf-45	145	27	significantly	significantly	ADV
gujaf-45	145	28	.	.	PUNCT
gujaf-45	146	1	based	base	VERB
gujaf-45	146	2	on	on	ADP
gujaf-45	146	3	this	this	DET
gujaf-45	146	4	fact	fact	NOUN
gujaf-45	146	5	,	,	PUNCT
gujaf-45	146	6	firms	firm	NOUN
gujaf-45	146	7	with	with	ADP
gujaf-45	146	8	substantial	substantial	ADJ
gujaf-45	146	9	amount	amount	NOUN
gujaf-45	146	10	of	of	ADP
gujaf-45	146	11	npm	npm	NOUN
gujaf-45	146	12	are	be	AUX
gujaf-45	146	13	found	find	VERB
gujaf-45	146	14	to	to	PART
gujaf-45	146	15	be	be	AUX
gujaf-45	146	16	stronger	strong	ADJ
gujaf-45	146	17	in	in	ADP
gujaf-45	146	18	improving	improve	VERB
gujaf-45	146	19	the	the	DET
gujaf-45	146	20	sampled	sample	VERB
gujaf-45	146	21	firm	firm	NOUN
gujaf-45	146	22	’s	’s	PART
gujaf-45	146	23	participation	participation	NOUN
gujaf-45	146	24	in	in	ADP
gujaf-45	146	25	csr	csr	PROPN
gujaf-45	146	26	.	.	PUNCT
gujaf-45	147	1	the	the	DET
gujaf-45	147	2	researcher	researcher	NOUN
gujaf-45	147	3	recommends	recommend	VERB
gujaf-45	147	4	for	for	SCONJ
gujaf-45	147	5	companies	company	NOUN
gujaf-45	147	6	to	to	PART
gujaf-45	147	7	ensure	ensure	VERB
gujaf-45	147	8	that	that	SCONJ
gujaf-45	147	9	gusau	gusau	ADJ
gujaf-45	147	10	journal	journal	NOUN
gujaf-45	147	11	of	of	ADP
gujaf-45	147	12	accounting	accounting	NOUN
gujaf-45	147	13	and	and	CCONJ
gujaf-45	147	14	finance	finance	NOUN
gujaf-45	147	15	,	,	PUNCT
gujaf-45	147	16	vol	vol	NOUN
gujaf-45	147	17	.	.	PUNCT
gujaf-45	148	1	i	i	PRON
gujaf-45	148	2	,	,	PUNCT
gujaf-45	148	3	issue	issue	NOUN
gujaf-45	148	4	2	2	NUM
gujaf-45	148	5	,	,	PUNCT
gujaf-45	148	6	october	october	PROPN
gujaf-45	148	7	,	,	PUNCT
gujaf-45	148	8	2020	2020	NUM
gujaf-45	148	9	11	11	NUM
gujaf-45	148	10	they	they	PRON
gujaf-45	148	11	increase	increase	VERB
gujaf-45	148	12	their	their	PRON
gujaf-45	148	13	roi	roi	NOUN
gujaf-45	148	14	;	;	PUNCT
gujaf-45	148	15	this	this	PRON
gujaf-45	148	16	will	will	AUX
gujaf-45	148	17	promote	promote	VERB
gujaf-45	148	18	their	their	PRON
gujaf-45	148	19	participation	participation	NOUN
gujaf-45	148	20	in	in	ADP
gujaf-45	148	21	csr	csr	PROPN
gujaf-45	148	22	.	.	PROPN
gujaf-45	148	23	also	also	ADV
gujaf-45	148	24	the	the	DET
gujaf-45	148	25	management	management	NOUN
gujaf-45	148	26	of	of	ADP
gujaf-45	148	27	non	non	ADJ
gujaf-45	148	28	financial	financial	ADJ
gujaf-45	148	29	firms	firm	NOUN
gujaf-45	148	30	in	in	ADP
gujaf-45	148	31	nigeria	nigeria	PROPN
gujaf-45	148	32	are	be	AUX
gujaf-45	148	33	advised	advise	VERB
gujaf-45	148	34	to	to	PART
gujaf-45	148	35	improve	improve	VERB
gujaf-45	148	36	their	their	PRON
gujaf-45	148	37	npm	npm	NOUN
gujaf-45	148	38	;	;	PUNCT
gujaf-45	148	39	this	this	PRON
gujaf-45	148	40	will	will	AUX
gujaf-45	148	41	also	also	ADV
gujaf-45	148	42	promote	promote	VERB
gujaf-45	148	43	their	their	PRON
gujaf-45	148	44	participation	participation	NOUN
gujaf-45	148	45	in	in	ADP
gujaf-45	148	46	csr	csr	PROPN
gujaf-45	148	47	.	.	PROPN
gujaf-45	148	48	references	reference	NOUN
gujaf-45	148	49	abdu	abdu	PROPN
gujaf-45	148	50	,	,	PUNCT
gujaf-45	148	51	a.	a.	NOUN
gujaf-45	148	52	(	(	PUNCT
gujaf-45	148	53	2014	2014	NUM
gujaf-45	148	54	)	)	PUNCT
gujaf-45	148	55	.	.	PUNCT
gujaf-45	149	1	financial	financial	ADJ
gujaf-45	149	2	performance	performance	NOUN
gujaf-45	149	3	and	and	CCONJ
gujaf-45	149	4	csr	csr	X
gujaf-45	149	5	of	of	ADP
gujaf-45	149	6	listed	list	VERB
gujaf-45	149	7	deposit	deposit	NOUN
gujaf-45	149	8	money	money	NOUN
gujaf-45	149	9	banks	bank	NOUN
gujaf-45	149	10	in	in	ADP
gujaf-45	149	11	nigeria	nigeria	PROPN
gujaf-45	149	12	,	,	PUNCT
gujaf-45	149	13	an	an	DET
gujaf-45	149	14	unpublished	unpublished	ADJ
gujaf-45	149	15	seminar	seminar	NOUN
gujaf-45	149	16	,	,	PUNCT
gujaf-45	149	17	ahmadu	ahmadu	NOUN
gujaf-45	149	18	bellouniversity	bellouniversity	NOUN
gujaf-45	149	19	,	,	PUNCT
gujaf-45	149	20	zarianigeria	zarianigeria	PROPN
gujaf-45	149	21	.	.	PUNCT
gujaf-45	150	1	ahmad	ahmad	PROPN
gujaf-45	150	2	,	,	PUNCT
gujaf-45	150	3	z.	z.	PROPN
gujaf-45	150	4	,	,	PUNCT
gujaf-45	150	5	hassan	hassan	PROPN
gujaf-45	150	6	,	,	PUNCT
gujaf-45	150	7	s.	s.	PROPN
gujaf-45	150	8	,	,	PUNCT
gujaf-45	150	9	&	&	CCONJ
gujaf-45	150	10	mohammad	mohammad	PROPN
gujaf-45	150	11	,	,	PUNCT
gujaf-45	150	12	j.	j.	PROPN
gujaf-45	150	13	(	(	PUNCT
gujaf-45	150	14	2003	2003	NUM
gujaf-45	150	15	)	)	PUNCT
gujaf-45	150	16	.	.	PUNCT
gujaf-45	151	1	determinants	determinant	NOUN
gujaf-45	151	2	of	of	ADP
gujaf-45	151	3	environmental	environmental	ADJ
gujaf-45	151	4	reporting	reporting	NOUN
gujaf-45	151	5	in	in	ADP
gujaf-45	151	6	malaysia	malaysia	PROPN
gujaf-45	151	7	.	.	PUNCT
gujaf-45	152	1	international	international	ADJ
gujaf-45	152	2	journal	journal	PROPN
gujaf-45	152	3	of	of	ADP
gujaf-45	152	4	business	business	NOUN
gujaf-45	152	5	studies	study	NOUN
gujaf-45	152	6	,	,	PUNCT
gujaf-45	152	7	11(1	11(1	NUM
gujaf-45	152	8	)	)	PUNCT
gujaf-45	152	9	,	,	PUNCT
gujaf-45	152	10	69–80	69–80	NUM
gujaf-45	152	11	.	.	PUNCT
gujaf-45	153	1	akindele	akindele	PROPN
gujaf-45	153	2	,	,	PUNCT
gujaf-45	153	3	r.i	r.i	PROPN
gujaf-45	153	4	(	(	PUNCT
gujaf-45	153	5	2011	2011	NUM
gujaf-45	153	6	)	)	PUNCT
gujaf-45	153	7	.	.	PUNCT
gujaf-45	154	1	csr	csr	NOUN
gujaf-45	154	2	:	:	PUNCT
gujaf-45	154	3	an	an	DET
gujaf-45	154	4	organizational	organizational	ADJ
gujaf-45	154	5	tool	tool	NOUN
gujaf-45	154	6	for	for	ADP
gujaf-45	154	7	survival	survival	NOUN
gujaf-45	154	8	in	in	ADP
gujaf-45	154	9	nigeria	nigeria	PROPN
gujaf-45	154	10	.	.	PUNCT
gujaf-45	155	1	https://www.ajol.info/index.php/ifep/article/view/69516	https://www.ajol.info/index.php/ifep/article/view/69516	X
gujaf-45	155	2	akrout	akrout	PROPN
gujaf-45	155	3	,	,	PUNCT
gujaf-45	155	4	m.	m.	NOUN
gujaf-45	155	5	akrout	akrout	PROPN
gujaf-45	155	6	&	&	CCONJ
gujaf-45	155	7	ben	ben	PROPN
gujaf-45	155	8	-	-	PROPN
gujaf-45	155	9	othman	othman	PROPN
gujaf-45	155	10	,	,	PUNCT
gujaf-45	155	11	m.	m.	NOUN
gujaf-45	155	12	(	(	PUNCT
gujaf-45	155	13	2013	2013	NUM
gujaf-45	155	14	)	)	PUNCT
gujaf-45	155	15	.	.	PUNCT
gujaf-45	156	1	determinants	determinant	NOUN
gujaf-45	156	2	of	of	ADP
gujaf-45	156	3	corporate	corporate	ADJ
gujaf-45	156	4	environmental	environmental	ADJ
gujaf-45	156	5	disclosure	disclosure	NOUN
gujaf-45	156	6	in	in	ADP
gujaf-45	156	7	mena	mena	NOUN
gujaf-45	156	8	emerging	emerge	VERB
gujaf-45	156	9	markets	market	NOUN
gujaf-45	156	10	,	,	PUNCT
gujaf-45	156	11	journal	journal	NOUN
gujaf-45	156	12	of	of	ADP
gujaf-45	156	13	rreviews	rreview	NOUN
gujaf-45	156	14	on	on	ADP
gujaf-45	156	15	global	global	ADJ
gujaf-45	156	16	economies	economy	NOUN
gujaf-45	156	17	,	,	PUNCT
gujaf-45	156	18	2	2	NUM
gujaf-45	156	19	:	:	SYM
gujaf-45	156	20	46	46	NUM
gujaf-45	156	21	-	-	SYM
gujaf-45	156	22	59	59	NUM
gujaf-45	156	23	.	.	PUNCT
gujaf-45	157	1	al	al	PROPN
gujaf-45	157	2	-	-	PUNCT
gujaf-45	157	3	shubiri	shubiri	PROPN
gujaf-45	157	4	,	,	PUNCT
gujaf-45	157	5	f.	f.	PROPN
gujaf-45	157	6	n.	n.	PROPN
gujaf-45	157	7	,	,	PUNCT
gujaf-45	157	8	al	al	PROPN
gujaf-45	157	9	-	-	PUNCT
gujaf-45	157	10	abedallat	abedallat	NOUN
gujaf-45	157	11	,	,	PUNCT
gujaf-45	157	12	a.	a.	PROPN
gujaf-45	157	13	z.	z.	PROPN
gujaf-45	157	14	,	,	PUNCT
gujaf-45	157	15	&	&	CCONJ
gujaf-45	157	16	orabi	orabi	PROPN
gujaf-45	157	17	,	,	PUNCT
gujaf-45	157	18	m.	m.	NOUN
gujaf-45	157	19	m.	m.	NOUN
gujaf-45	157	20	a.	a.	PROPN
gujaf-45	157	21	(	(	PUNCT
gujaf-45	157	22	2012	2012	NUM
gujaf-45	157	23	)	)	PUNCT
gujaf-45	157	24	.	.	PUNCT
gujaf-45	158	1	financial	financial	ADJ
gujaf-45	158	2	and	and	CCONJ
gujaf-45	158	3	non	non	ADJ
gujaf-45	158	4	-	-	ADJ
gujaf-45	158	5	financial	financial	ADJ
gujaf-45	158	6	determinants	determinant	NOUN
gujaf-45	158	7	of	of	ADP
gujaf-45	158	8	csr	csr	PROPN
gujaf-45	158	9	.	.	PROPN
gujaf-45	158	10	asian	asian	PROPN
gujaf-45	158	11	economic	economic	ADJ
gujaf-45	158	12	and	and	CCONJ
gujaf-45	158	13	financial	financial	ADJ
gujaf-45	158	14	review	review	NOUN
gujaf-45	158	15	2(8	2(8	NUM
gujaf-45	158	16	)	)	PUNCT
gujaf-45	158	17	,	,	PUNCT
gujaf-45	158	18	1001	1001	NUM
gujaf-45	158	19	–	–	PUNCT
gujaf-45	158	20	1012	1012	NUM
gujaf-45	158	21	.	.	PUNCT
gujaf-45	159	1	bailey	bailey	PROPN
gujaf-45	159	2	,	,	PUNCT
gujaf-45	159	3	d.	d.	PROPN
gujaf-45	159	4	,	,	PUNCT
gujaf-45	159	5	harte	harte	PROPN
gujaf-45	159	6	,	,	PUNCT
gujaf-45	159	7	g.	g.	PROPN
gujaf-45	159	8	,	,	PUNCT
gujaf-45	159	9	&	&	CCONJ
gujaf-45	159	10	sugden	sugden	PROPN
gujaf-45	159	11	,	,	PUNCT
gujaf-45	159	12	r.	r.	PROPN
gujaf-45	159	13	(	(	PUNCT
gujaf-45	159	14	2000	2000	NUM
gujaf-45	159	15	)	)	PUNCT
gujaf-45	159	16	.	.	PUNCT
gujaf-45	160	1	corporate	corporate	ADJ
gujaf-45	160	2	disclosure	disclosure	NOUN
gujaf-45	160	3	and	and	CCONJ
gujaf-45	160	4	the	the	DET
gujaf-45	160	5	deregulation	deregulation	NOUN
gujaf-45	160	6	of	of	ADP
gujaf-45	160	7	international	international	ADJ
gujaf-45	160	8	investment	investment	NOUN
gujaf-45	160	9	.	.	PUNCT
gujaf-45	161	1	accounting	accounting	NOUN
gujaf-45	161	2	,	,	PUNCT
gujaf-45	161	3	auditing	auditing	NOUN
gujaf-45	161	4	and	and	CCONJ
gujaf-45	161	5	accountability	accountability	NOUN
gujaf-45	161	6	journal	journal	NOUN
gujaf-45	161	7	,	,	PUNCT
gujaf-45	161	8	13(2	13(2	PROPN
gujaf-45	161	9	)	)	PUNCT
gujaf-45	161	10	,	,	PUNCT
gujaf-45	161	11	197	197	NUM
gujaf-45	161	12	–	–	SYM
gujaf-45	161	13	218	218	NUM
gujaf-45	161	14	.	.	PUNCT
gujaf-45	162	1	barako	barako	PROPN
gujaf-45	162	2	,	,	PUNCT
gujaf-45	162	3	d.	d.	PROPN
gujaf-45	162	4	g.	g.	PROPN
gujaf-45	162	5	(	(	PUNCT
gujaf-45	162	6	2006	2006	NUM
gujaf-45	162	7	)	)	PUNCT
gujaf-45	162	8	.	.	PUNCT
gujaf-45	163	1	factors	factor	NOUN
gujaf-45	163	2	influencing	influence	VERB
gujaf-45	163	3	voluntary	voluntary	ADJ
gujaf-45	163	4	corporate	corporate	ADJ
gujaf-45	163	5	disclosure	disclosure	NOUN
gujaf-45	163	6	by	by	ADP
gujaf-45	163	7	kenyan	kenyan	ADJ
gujaf-45	163	8	companies	company	NOUN
gujaf-45	163	9	,	,	PUNCT
gujaf-45	163	10	corporate	corporate	ADJ
gujaf-45	163	11	governance	governance	NOUN
gujaf-45	163	12	:	:	PUNCT
gujaf-45	163	13	an	an	DET
gujaf-45	163	14	international	international	ADJ
gujaf-45	163	15	review	review	NOUN
gujaf-45	163	16	,	,	PUNCT
gujaf-45	163	17	14	14	NUM
gujaf-45	163	18	(	(	PUNCT
gujaf-45	163	19	2	2	NUM
gujaf-45	163	20	)	)	PUNCT
gujaf-45	163	21	,	,	PUNCT
gujaf-45	163	22	107	107	NUM
gujaf-45	163	23	-	-	SYM
gujaf-45	163	24	125	125	NUM
gujaf-45	163	25	.	.	PUNCT
gujaf-45	164	1	chen	chen	PROPN
gujaf-45	164	2	,	,	PUNCT
gujaf-45	164	3	k.	k.	PROPN
gujaf-45	164	4	h.	h.	PROPN
gujaf-45	164	5	,	,	PUNCT
gujaf-45	164	6	&	&	CCONJ
gujaf-45	164	7	metcalfr	metcalfr	PROPN
gujaf-45	164	8	.	.	PUNCT
gujaf-45	165	1	w.	w.	PROPN
gujaf-45	165	2	(	(	PUNCT
gujaf-45	165	3	1980	1980	NUM
gujaf-45	165	4	)	)	PUNCT
gujaf-45	165	5	.	.	PUNCT
gujaf-45	166	1	the	the	DET
gujaf-45	166	2	relationship	relationship	NOUN
gujaf-45	166	3	between	between	ADP
gujaf-45	166	4	pollution	pollution	NOUN
gujaf-45	166	5	control	control	NOUN
gujaf-45	166	6	records	record	NOUN
gujaf-45	166	7	and	and	CCONJ
gujaf-45	166	8	financial	financial	ADJ
gujaf-45	166	9	indicators	indicator	NOUN
gujaf-45	166	10	revisited	revisit	VERB
gujaf-45	166	11	,	,	PUNCT
gujaf-45	166	12	the	the	DET
gujaf-45	166	13	accounting	accounting	NOUN
gujaf-45	166	14	review	review	NOUN
gujaf-45	166	15	,	,	PUNCT
gujaf-45	166	16	55(1	55(1	NOUN
gujaf-45	166	17	)	)	PUNCT
gujaf-45	166	18	,	,	PUNCT
gujaf-45	166	19	168–177	168–177	NUM
gujaf-45	166	20	.	.	PUNCT
gujaf-45	167	1	david	david	PROPN
gujaf-45	167	2	,	,	PUNCT
gujaf-45	167	3	a.o	a.o	PROPN
gujaf-45	167	4	.	.	PROPN
gujaf-45	167	5	(	(	PUNCT
gujaf-45	167	6	2012	2012	NUM
gujaf-45	167	7	)	)	PUNCT
gujaf-45	167	8	.	.	PUNCT
gujaf-45	168	1	an	an	DET
gujaf-45	168	2	assessment	assessment	NOUN
gujaf-45	168	3	of	of	ADP
gujaf-45	168	4	the	the	DET
gujaf-45	168	5	impact	impact	NOUN
gujaf-45	168	6	of	of	ADP
gujaf-45	168	7	csr	csr	NOUN
gujaf-45	168	8	on	on	ADP
gujaf-45	168	9	the	the	DET
gujaf-45	168	10	nigerian	nigerian	ADJ
gujaf-45	168	11	society	society	NOUN
gujaf-45	168	12	:	:	PUNCT
gujaf-45	168	13	the	the	DET
gujaf-45	168	14	examples	example	NOUN
gujaf-45	168	15	of	of	ADP
gujaf-45	168	16	nigerian	nigerian	ADJ
gujaf-45	168	17	banking	banking	NOUN
gujaf-45	168	18	and	and	CCONJ
gujaf-45	168	19	communication	communication	NOUN
gujaf-45	168	20	industries	industry	NOUN
gujaf-45	168	21	,	,	PUNCT
gujaf-45	168	22	universal	universal	ADJ
gujaf-45	168	23	journal	journal	NOUN
gujaf-45	168	24	of	of	ADP
gujaf-45	168	25	marketing	marketing	NOUN
gujaf-45	168	26	and	and	CCONJ
gujaf-45	168	27	business	business	NOUN
gujaf-45	168	28	research	research	NOUN
gujaf-45	168	29	1(1	1(1	NUM
gujaf-45	168	30	)	)	PUNCT
gujaf-45	168	31	,	,	PUNCT
gujaf-45	168	32	017	017	NUM
gujaf-45	168	33	-	-	SYM
gujaf-45	168	34	043	043	NUM
gujaf-45	168	35	.	.	PUNCT
gujaf-45	169	1	deegan	deegan	PROPN
gujaf-45	169	2	,	,	PUNCT
gujaf-45	169	3	c.	c.	PROPN
gujaf-45	169	4	(	(	PUNCT
gujaf-45	169	5	2002	2002	NUM
gujaf-45	169	6	)	)	PUNCT
gujaf-45	169	7	.	.	PUNCT
gujaf-45	170	1	the	the	DET
gujaf-45	170	2	legitimizing	legitimize	VERB
gujaf-45	170	3	effect	effect	NOUN
gujaf-45	170	4	of	of	ADP
gujaf-45	170	5	social	social	ADJ
gujaf-45	170	6	and	and	CCONJ
gujaf-45	170	7	environmental	environmental	ADJ
gujaf-45	170	8	disclosures	disclosure	NOUN
gujaf-45	170	9	–	–	PUNCT
gujaf-45	170	10	a	a	DET
gujaf-45	170	11	theoretical	theoretical	ADJ
gujaf-45	170	12	foundation	foundation	NOUN
gujaf-45	170	13	.	.	PUNCT
gujaf-45	171	1	accounting	accounting	NOUN
gujaf-45	171	2	,	,	PUNCT
gujaf-45	171	3	auditing	auditing	NOUN
gujaf-45	171	4	&	&	CCONJ
gujaf-45	171	5	accountability	accountability	NOUN
gujaf-45	171	6	journal	journal	NOUN
gujaf-45	171	7	,	,	PUNCT
gujaf-45	171	8	15(3	15(3	NUM
gujaf-45	171	9	)	)	PUNCT
gujaf-45	171	10	,	,	PUNCT
gujaf-45	171	11	282–311	282–311	NUM
gujaf-45	171	12	.	.	PUNCT
gujaf-45	172	1	el	el	PROPN
gujaf-45	172	2	ghoul	ghoul	PROPN
gujaf-45	172	3	,	,	PUNCT
gujaf-45	172	4	s.	s.	PROPN
gujaf-45	172	5	,	,	PUNCT
gujaf-45	172	6	o.	o.	PROPN
gujaf-45	172	7	guedhami	guedhami	PROPN
gujaf-45	172	8	,	,	PUNCT
gujaf-45	172	9	c.	c.	PROPN
gujaf-45	172	10	kwok	kwok	PROPN
gujaf-45	172	11	&	&	CCONJ
gujaf-45	172	12	d.	d.	PROPN
gujaf-45	172	13	mishra	mishra	PROPN
gujaf-45	172	14	,	,	PUNCT
gujaf-45	172	15	(	(	PUNCT
gujaf-45	172	16	2011	2011	NUM
gujaf-45	172	17	)	)	PUNCT
gujaf-45	172	18	.	.	PUNCT
gujaf-45	173	1	does	do	AUX
gujaf-45	173	2	csr	csr	X
gujaf-45	173	3	affect	affect	VERB
gujaf-45	173	4	the	the	DET
gujaf-45	173	5	cost	cost	NOUN
gujaf-45	173	6	of	of	ADP
gujaf-45	173	7	capital	capital	NOUN
gujaf-45	173	8	?	?	PUNCT
gujaf-45	174	1	journal	journal	NOUN
gujaf-45	174	2	of	of	ADP
gujaf-45	174	3	banking	banking	NOUN
gujaf-45	174	4	and	and	CCONJ
gujaf-45	174	5	finance	finance	NOUN
gujaf-45	174	6	35	35	NUM
gujaf-45	174	7	,	,	PUNCT
gujaf-45	174	8	2388	2388	NUM
gujaf-45	174	9	-	-	SYM
gujaf-45	174	10	2408	2408	NUM
gujaf-45	174	11	.	.	PUNCT
gujaf-45	175	1	https://www.ajol.info/index.php/ifep/article/view/69516	https://www.ajol.info/index.php/ifep/article/view/69516	PROPN
gujaf-45	175	2	gusau	gusau	PROPN
gujaf-45	175	3	journal	journal	PROPN
gujaf-45	175	4	of	of	ADP
gujaf-45	175	5	accounting	accounting	NOUN
gujaf-45	175	6	and	and	CCONJ
gujaf-45	175	7	finance	finance	NOUN
gujaf-45	175	8	,	,	PUNCT
gujaf-45	175	9	vol	vol	NOUN
gujaf-45	175	10	.	.	PUNCT
gujaf-45	176	1	i	i	PRON
gujaf-45	176	2	,	,	PUNCT
gujaf-45	176	3	issue	issue	NOUN
gujaf-45	176	4	2	2	NUM
gujaf-45	176	5	,	,	PUNCT
gujaf-45	176	6	october	october	PROPN
gujaf-45	176	7	,	,	PUNCT
gujaf-45	176	8	2020	2020	NUM
gujaf-45	176	9	12	12	NUM
gujaf-45	176	10	elsayed	elsayed	ADJ
gujaf-45	176	11	,	,	PUNCT
gujaf-45	176	12	k.	k.	PROPN
gujaf-45	176	13	&	&	CCONJ
gujaf-45	176	14	paton	paton	PROPN
gujaf-45	176	15	,	,	PUNCT
gujaf-45	176	16	d.	d.	PROPN
gujaf-45	176	17	,(2005	,(2005	PUNCT
gujaf-45	176	18	)	)	PUNCT
gujaf-45	176	19	.	.	PUNCT
gujaf-45	177	1	the	the	DET
gujaf-45	177	2	impact	impact	NOUN
gujaf-45	177	3	of	of	ADP
gujaf-45	177	4	environmental	environmental	ADJ
gujaf-45	177	5	performance	performance	NOUN
gujaf-45	177	6	on	on	ADP
gujaf-45	177	7	firm	firm	ADJ
gujaf-45	177	8	performance	performance	NOUN
gujaf-45	177	9	:	:	PUNCT
gujaf-45	177	10	static	static	ADJ
gujaf-45	177	11	and	and	CCONJ
gujaf-45	177	12	dynamic	dynamic	ADJ
gujaf-45	177	13	panel	panel	NOUN
gujaf-45	177	14	data	datum	NOUN
gujaf-45	177	15	evidence	evidence	NOUN
gujaf-45	177	16	.	.	PUNCT
gujaf-45	178	1	structural	structural	ADJ
gujaf-45	178	2	change	change	NOUN
gujaf-45	178	3	and	and	CCONJ
gujaf-45	178	4	economic	economic	ADJ
gujaf-45	178	5	dynamics	dynamic	NOUN
gujaf-45	178	6	16	16	NUM
gujaf-45	178	7	(	(	PUNCT
gujaf-45	178	8	3	3	NUM
gujaf-45	178	9	)	)	PUNCT
gujaf-45	178	10	,	,	PUNCT
gujaf-45	178	11	395	395	NUM
gujaf-45	178	12	-	-	SYM
gujaf-45	178	13	412	412	NUM
gujaf-45	178	14	.	.	PUNCT
gujaf-45	179	1	fauzi	fauzi	PROPN
gujaf-45	179	2	,	,	PUNCT
gujaf-45	179	3	h.	h.	PROPN
gujaf-45	179	4	,	,	PUNCT
gujaf-45	179	5	mahoney	mahoney	PROPN
gujaf-45	179	6	,	,	PUNCT
gujaf-45	179	7	l	l	PROPN
gujaf-45	179	8	&	&	CCONJ
gujaf-45	179	9	abdul	abdul	PROPN
gujaf-45	179	10	rahman	rahman	PROPN
gujaf-45	179	11	,	,	PUNCT
gujaf-45	179	12	a.	a.	NOUN
gujaf-45	179	13	(	(	PUNCT
gujaf-45	179	14	2007	2007	NUM
gujaf-45	179	15	)	)	PUNCT
gujaf-45	179	16	.	.	PUNCT
gujaf-45	180	1	institutional	institutional	ADJ
gujaf-45	180	2	ownership	ownership	NOUN
gujaf-45	180	3	and	and	CCONJ
gujaf-45	180	4	corporate	corporate	ADJ
gujaf-45	180	5	social	social	ADJ
gujaf-45	180	6	performance	performance	NOUN
gujaf-45	180	7	:	:	PUNCT
gujaf-45	180	8	empirical	empirical	ADJ
gujaf-45	180	9	evidence	evidence	NOUN
gujaf-45	180	10	from	from	ADP
gujaf-45	180	11	indonesian	indonesian	ADJ
gujaf-45	180	12	companies	company	NOUN
gujaf-45	180	13	,	,	PUNCT
gujaf-45	180	14	issues	issue	NOUN
gujaf-45	180	15	in	in	ADP
gujaf-45	180	16	social	social	ADJ
gujaf-45	180	17	and	and	CCONJ
gujaf-45	180	18	environmental	environmental	ADJ
gujaf-45	180	19	accounting1	accounting1	NOUN
gujaf-45	180	20	(	(	PUNCT
gujaf-45	180	21	2	2	NUM
gujaf-45	180	22	)	)	PUNCT
gujaf-45	180	23	334	334	NUM
gujaf-45	180	24	-	-	SYM
gujaf-45	180	25	347	347	NUM
gujaf-45	180	26	.	.	PUNCT
gujaf-45	181	1	guthrie	guthrie	PROPN
gujaf-45	181	2	,	,	PUNCT
gujaf-45	181	3	j.	j.	PROPN
gujaf-45	181	4	,	,	PUNCT
gujaf-45	181	5	&	&	CCONJ
gujaf-45	181	6	parker	parker	PROPN
gujaf-45	181	7	,	,	PUNCT
gujaf-45	181	8	l.	l.	PROPN
gujaf-45	181	9	(	(	PUNCT
gujaf-45	181	10	1989	1989	NUM
gujaf-45	181	11	)	)	PUNCT
gujaf-45	181	12	.	.	PUNCT
gujaf-45	182	1	corporate	corporate	ADJ
gujaf-45	182	2	social	social	ADJ
gujaf-45	182	3	reporting	reporting	NOUN
gujaf-45	182	4	:	:	PUNCT
gujaf-45	182	5	a	a	DET
gujaf-45	182	6	rebuttal	rebuttal	NOUN
gujaf-45	182	7	of	of	ADP
gujaf-45	182	8	legitimacy	legitimacy	NOUN
gujaf-45	182	9	theory	theory	NOUN
gujaf-45	182	10	.	.	PUNCT
gujaf-45	183	1	accounting	accounting	NOUN
gujaf-45	183	2	and	and	CCONJ
gujaf-45	183	3	business	business	NOUN
gujaf-45	183	4	review	review	NOUN
gujaf-45	183	5	,	,	PUNCT
gujaf-45	183	6	19(3	19(3	NUM
gujaf-45	183	7	)	)	PUNCT
gujaf-45	183	8	,	,	PUNCT
gujaf-45	184	1	343–352	343–352	NUM
gujaf-45	184	2	.	.	PUNCT
gujaf-45	185	1	hackston	hackston	PROPN
gujaf-45	185	2	,	,	PUNCT
gujaf-45	185	3	d.	d.	PROPN
gujaf-45	185	4	&	&	CCONJ
gujaf-45	185	5	milne	milne	PROPN
gujaf-45	185	6	,	,	PUNCT
gujaf-45	185	7	m.	m.	NOUN
gujaf-45	185	8	j.	j.	PROPN
gujaf-45	185	9	(	(	PUNCT
gujaf-45	185	10	1996	1996	NUM
gujaf-45	185	11	)	)	PUNCT
gujaf-45	185	12	.	.	PUNCT
gujaf-45	186	1	some	some	DET
gujaf-45	186	2	determinant	determinant	ADJ
gujaf-45	186	3	of	of	ADP
gujaf-45	186	4	social	social	ADJ
gujaf-45	186	5	and	and	CCONJ
gujaf-45	186	6	environment	environment	NOUN
gujaf-45	186	7	disclosures	disclosure	NOUN
gujaf-45	186	8	in	in	ADP
gujaf-45	186	9	new	new	PROPN
gujaf-45	186	10	zealand	zealand	PROPN
gujaf-45	186	11	company	company	NOUN
gujaf-45	186	12	,	,	PUNCT
gujaf-45	186	13	accounting	accounting	NOUN
gujaf-45	186	14	,	,	PUNCT
gujaf-45	186	15	audit	audit	NOUN
gujaf-45	186	16	,	,	PUNCT
gujaf-45	186	17	and	and	CCONJ
gujaf-45	186	18	accountability	accountability	NOUN
gujaf-45	186	19	journal	journal	NOUN
gujaf-45	186	20	.	.	PUNCT
gujaf-45	187	1	ismail	ismail	PROPN
gujaf-45	187	2	,	,	PUNCT
gujaf-45	187	3	z.	z.	PROPN
gujaf-45	187	4	&	&	CCONJ
gujaf-45	187	5	koh	koh	PROPN
gujaf-45	187	6	b.e	b.e	PROPN
gujaf-45	187	7	.	.	PROPN
gujaf-45	187	8	(	(	PUNCT
gujaf-45	187	9	1999	1999	NUM
gujaf-45	187	10	)	)	PUNCT
gujaf-45	187	11	.	.	PUNCT
gujaf-45	188	1	on	on	ADP
gujaf-45	188	2	csr	csr	NOUN
gujaf-45	188	3	disclosure	disclosure	NOUN
gujaf-45	188	4	(	(	PUNCT
gujaf-45	188	5	csrd	csrd	NOUN
gujaf-45	188	6	)	)	PUNCT
gujaf-45	188	7	in	in	ADP
gujaf-45	188	8	singapore	singapore	PROPN
gujaf-45	188	9	,	,	PUNCT
gujaf-45	188	10	a	a	DET
gujaf-45	188	11	paper	paper	NOUN
gujaf-45	188	12	presented	present	VERB
gujaf-45	188	13	in	in	ADP
gujaf-45	188	14	third	third	ADJ
gujaf-45	188	15	international	international	ADJ
gujaf-45	188	16	conference	conference	NOUN
gujaf-45	188	17	on	on	ADP
gujaf-45	188	18	international	international	ADJ
gujaf-45	188	19	accounting	accounting	NOUN
gujaf-45	188	20	and	and	CCONJ
gujaf-45	188	21	management	management	NOUN
gujaf-45	188	22	issues	issue	NOUN
gujaf-45	188	23	,	,	PUNCT
gujaf-45	188	24	bangalore	bangalore	PROPN
gujaf-45	188	25	,	,	PUNCT
gujaf-45	188	26	india	india	PROPN
gujaf-45	188	27	jamali	jamali	PROPN
gujaf-45	188	28	,	,	PUNCT
gujaf-45	188	29	d.	d.	PROPN
gujaf-45	188	30	,	,	PUNCT
gujaf-45	188	31	zanhour	zanhour	NOUN
gujaf-45	188	32	,	,	PUNCT
gujaf-45	188	33	m.	m.	NOUN
gujaf-45	188	34	,	,	PUNCT
gujaf-45	188	35	&	&	CCONJ
gujaf-45	188	36	keshishian	keshishian	PROPN
gujaf-45	188	37	,	,	PUNCT
gujaf-45	188	38	t.	t.	PROPN
gujaf-45	188	39	(	(	PUNCT
gujaf-45	188	40	2009	2009	NUM
gujaf-45	188	41	)	)	PUNCT
gujaf-45	188	42	.	.	PUNCT
gujaf-45	189	1	peculiar	peculiar	ADJ
gujaf-45	189	2	strengths	strength	NOUN
gujaf-45	189	3	and	and	CCONJ
gujaf-45	189	4	relational	relational	ADJ
gujaf-45	189	5	attributes	attribute	NOUN
gujaf-45	189	6	of	of	ADP
gujaf-45	189	7	smes	sme	NOUN
gujaf-45	189	8	in	in	ADP
gujaf-45	189	9	the	the	DET
gujaf-45	189	10	context	context	NOUN
gujaf-45	189	11	of	of	ADP
gujaf-45	189	12	csr	csr	PROPN
gujaf-45	189	13	.	.	PROPN
gujaf-45	189	14	journal	journal	PROPN
gujaf-45	189	15	of	of	ADP
gujaf-45	189	16	business	business	NOUN
gujaf-45	189	17	ethics	ethic	NOUN
gujaf-45	189	18	,	,	PUNCT
gujaf-45	189	19	87	87	NUM
gujaf-45	189	20	,	,	PUNCT
gujaf-45	189	21	355	355	NUM
gujaf-45	189	22	-	-	SYM
gujaf-45	189	23	377	377	NUM
gujaf-45	189	24	.	.	PUNCT
gujaf-45	190	1	kaplan	kaplan	PROPN
gujaf-45	190	2	,	,	PUNCT
gujaf-45	190	3	r.	r.	PROPN
gujaf-45	190	4	s.	s.	PROPN
gujaf-45	190	5	&	&	CCONJ
gujaf-45	190	6	norton	norton	PROPN
gujaf-45	190	7	d.	d.	PROPN
gujaf-45	190	8	p.(2001	p.(2001	PROPN
gujaf-45	190	9	)	)	PUNCT
gujaf-45	190	10	.	.	PUNCT
gujaf-45	191	1	transforming	transform	VERB
gujaf-45	191	2	the	the	DET
gujaf-45	191	3	balanced	balanced	ADJ
gujaf-45	191	4	scorecard	scorecard	NOUN
gujaf-45	191	5	from	from	ADP
gujaf-45	191	6	performance	performance	NOUN
gujaf-45	191	7	measurement	measurement	NOUN
gujaf-45	191	8	to	to	ADP
gujaf-45	191	9	strategic	strategic	ADJ
gujaf-45	191	10	management	management	NOUN
gujaf-45	191	11	:	:	PUNCT
gujaf-45	191	12	part	part	NOUN
gujaf-45	191	13	1	1	NUM
gujaf-45	191	14	,	,	PUNCT
gujaf-45	191	15	accounting	account	VERB
gujaf-45	191	16	horizon	horizon	NOUN
gujaf-45	191	17	15(1	15(1	NUM
gujaf-45	191	18	)	)	PUNCT
gujaf-45	191	19	,	,	PUNCT
gujaf-45	191	20	87–104	87–104	PROPN
gujaf-45	191	21	.	.	PUNCT
gujaf-45	191	22	limited	limited	PROPN
gujaf-45	191	23	.	.	PUNCT
gujaf-45	192	1	li	li	PROPN
gujaf-45	192	2	,	,	PUNCT
gujaf-45	192	3	w.	w.	PROPN
gujaf-45	192	4	&	&	CCONJ
gujaf-45	192	5	zhang	zhang	PROPN
gujaf-45	192	6	,	,	PUNCT
gujaf-45	192	7	r.	r.	PROPN
gujaf-45	192	8	(	(	PUNCT
gujaf-45	192	9	2010	2010	NUM
gujaf-45	192	10	)	)	PUNCT
gujaf-45	192	11	.	.	PUNCT
gujaf-45	193	1	csr	csr	NOUN
gujaf-45	193	2	,	,	PUNCT
gujaf-45	193	3	ownership	ownership	NOUN
gujaf-45	193	4	structure	structure	NOUN
gujaf-45	193	5	and	and	CCONJ
gujaf-45	193	6	political	political	ADJ
gujaf-45	193	7	interference	interference	NOUN
gujaf-45	193	8	:	:	PUNCT
gujaf-45	193	9	evidence	evidence	NOUN
gujaf-45	193	10	from	from	ADP
gujaf-45	193	11	chinese	chinese	PROPN
gujaf-45	193	12	,	,	PUNCT
gujaf-45	193	13	journal	journal	NOUN
gujaf-45	193	14	of	of	ADP
gujaf-45	193	15	business	business	NOUN
gujaf-45	193	16	ethics	ethic	NOUN
gujaf-45	193	17	,	,	PUNCT
gujaf-45	193	18	(	(	PUNCT
gujaf-45	193	19	96	96	NUM
gujaf-45	193	20	)	)	PUNCT
gujaf-45	193	21	631	631	NUM
gujaf-45	193	22	-	-	SYM
gujaf-45	193	23	645	645	NUM
gujaf-45	193	24	.	.	PUNCT
gujaf-45	194	1	mahoney	mahoney	PROPN
gujaf-45	194	2	,	,	PUNCT
gujaf-45	194	3	l.s	l.s	PROPN
gujaf-45	194	4	.	.	PROPN
gujaf-45	194	5	&	&	CCONJ
gujaf-45	194	6	roberts	roberts	PROPN
gujaf-45	194	7	,	,	PUNCT
gujaf-45	194	8	r.w	r.w	PROPN
gujaf-45	194	9	.	.	PROPN
gujaf-45	194	10	(	(	PUNCT
gujaf-45	194	11	2007	2007	NUM
gujaf-45	194	12	)	)	PUNCT
gujaf-45	194	13	.	.	PUNCT
gujaf-45	195	1	corporate	corporate	ADJ
gujaf-45	195	2	social	social	ADJ
gujaf-45	195	3	performance	performance	NOUN
gujaf-45	195	4	,	,	PUNCT
gujaf-45	195	5	financial	financial	ADJ
gujaf-45	195	6	performance	performance	NOUN
gujaf-45	195	7	and	and	CCONJ
gujaf-45	195	8	institutional	institutional	ADJ
gujaf-45	195	9	ownership	ownership	NOUN
gujaf-45	195	10	in	in	ADP
gujaf-45	195	11	canadian	canadian	ADJ
gujaf-45	195	12	firms	firm	NOUN
gujaf-45	195	13	.	.	PUNCT
gujaf-45	196	1	accounting	accounting	NOUN
gujaf-45	196	2	forum	forum	PROPN
gujaf-45	196	3	,	,	PUNCT
gujaf-45	196	4	31(3	31(3	NUM
gujaf-45	196	5	):	):	PUNCT
gujaf-45	196	6	233	233	NUM
gujaf-45	196	7	-	-	SYM
gujaf-45	196	8	253	253	NUM
gujaf-45	196	9	.	.	PUNCT
gujaf-45	197	1	mcguire	mcguire	PROPN
gujaf-45	197	2	,	,	PUNCT
gujaf-45	197	3	j.	j.	PROPN
gujaf-45	197	4	b	b	PROPN
gujaf-45	197	5	,	,	PUNCT
gujaf-45	197	6	sundgren	sundgren	PROPN
gujaf-45	197	7	,	,	PUNCT
gujaf-45	197	8	a.	a.	NOUN
gujaf-45	197	9	&	&	CCONJ
gujaf-45	197	10	schneeweis	schneeweis	PROPN
gujaf-45	197	11	,	,	PUNCT
gujaf-45	197	12	t.	t.	PROPN
gujaf-45	197	13	csr	csr	PROPN
gujaf-45	197	14	and	and	CCONJ
gujaf-45	197	15	firm	firm	ADJ
gujaf-45	197	16	financial	financial	ADJ
gujaf-45	197	17	performance	performance	NOUN
gujaf-45	197	18	.	.	PUNCT
gujaf-45	198	1	academy	academy	PROPN
gujaf-45	198	2	of	of	ADP
gujaf-45	198	3	management	management	PROPN
gujaf-45	198	4	journal	journal	PROPN
gujaf-45	198	5	,	,	PUNCT
gujaf-45	198	6	vol	vol	NOUN
gujaf-45	198	7	.	.	PROPN
gujaf-45	198	8	31	31	NUM
gujaf-45	198	9	,	,	PUNCT
gujaf-45	198	10	no	no	INTJ
gujaf-45	198	11	.	.	NOUN
gujaf-45	198	12	4	4	NUM
gujaf-45	198	13	,	,	PUNCT
gujaf-45	198	14	854	854	NUM
gujaf-45	198	15	-	-	SYM
gujaf-45	198	16	872	872	NUM
gujaf-45	198	17	.	.	PUNCT
gujaf-45	199	1	naser	naser	PROPN
gujaf-45	199	2	,	,	PUNCT
gujaf-45	199	3	k.	k.	PROPN
gujaf-45	199	4	,	,	PUNCT
gujaf-45	199	5	al	al	PROPN
gujaf-45	199	6	-	-	PUNCT
gujaf-45	199	7	khatib	khatib	PROPN
gujaf-45	199	8	,	,	PUNCT
gujaf-45	199	9	k.	k.	PROPN
gujaf-45	199	10	&	&	CCONJ
gujaf-45	199	11	karbhari	karbhari	PROPN
gujaf-45	199	12	,	,	PUNCT
gujaf-45	199	13	r.	r.	PROPN
gujaf-45	199	14	(	(	PUNCT
gujaf-45	199	15	2002	2002	NUM
gujaf-45	199	16	)	)	PUNCT
gujaf-45	199	17	.	.	PUNCT
gujaf-45	200	1	empirical	empirical	ADJ
gujaf-45	200	2	evidence	evidence	NOUN
gujaf-45	200	3	on	on	ADP
gujaf-45	200	4	the	the	DET
gujaf-45	200	5	depth	depth	NOUN
gujaf-45	200	6	of	of	ADP
gujaf-45	200	7	corporate	corporate	ADJ
gujaf-45	200	8	information	information	NOUN
gujaf-45	200	9	disclosure	disclosure	NOUN
gujaf-45	200	10	in	in	ADP
gujaf-45	200	11	developing	develop	VERB
gujaf-45	200	12	countries	country	NOUN
gujaf-45	200	13	:	:	PUNCT
gujaf-45	200	14	the	the	DET
gujaf-45	200	15	case	case	NOUN
gujaf-45	200	16	of	of	ADP
gujaf-45	200	17	jordan	jordan	PROPN
gujaf-45	200	18	.	.	PUNCT
gujaf-45	201	1	international	international	ADJ
gujaf-45	201	2	journal	journal	PROPN
gujaf-45	201	3	of	of	ADP
gujaf-45	201	4	commerce	commerce	PROPN
gujaf-45	201	5	and	and	CCONJ
gujaf-45	201	6	management	management	NOUN
gujaf-45	201	7	,	,	PUNCT
gujaf-45	201	8	12	12	NUM
gujaf-45	201	9	(	(	PUNCT
gujaf-45	201	10	3	3	NUM
gujaf-45	201	11	&	&	CCONJ
gujaf-45	201	12	4	4	NUM
gujaf-45	201	13	)	)	PUNCT
gujaf-45	201	14	,	,	PUNCT
gujaf-45	201	15	122	122	NUM
gujaf-45	201	16	-	-	SYM
gujaf-45	201	17	155	155	NUM
gujaf-45	201	18	.	.	PUNCT
gujaf-45	202	1	oguntade	oguntade	PROPN
gujaf-45	202	2	,	,	PUNCT
gujaf-45	202	3	a.	a.	NOUN
gujaf-45	202	4	,	,	PUNCT
gujaf-45	202	5	&	&	CCONJ
gujaf-45	202	6	mafimisebi	mafimisebi	PROPN
gujaf-45	202	7	,	,	PUNCT
gujaf-45	202	8	s.	s.	PROPN
gujaf-45	202	9	(	(	PUNCT
gujaf-45	202	10	2011	2011	NUM
gujaf-45	202	11	)	)	PUNCT
gujaf-45	202	12	.	.	PUNCT
gujaf-45	203	1	contributions	contribution	NOUN
gujaf-45	203	2	of	of	ADP
gujaf-45	203	3	csr	csr	X
gujaf-45	203	4	to	to	ADP
gujaf-45	203	5	agriculture	agriculture	NOUN
gujaf-45	203	6	and	and	CCONJ
gujaf-45	203	7	rural	rural	ADJ
gujaf-45	203	8	development	development	NOUN
gujaf-45	203	9	in	in	ADP
gujaf-45	203	10	nigeria	nigeria	PROPN
gujaf-45	203	11	.	.	PUNCT
gujaf-45	204	1	journal	journal	PROPN
gujaf-45	204	2	of	of	ADP
gujaf-45	204	3	sustainable	sustainable	ADJ
gujaf-45	204	4	development	development	NOUN
gujaf-45	204	5	in	in	ADP
gujaf-45	204	6	africa	africa	PROPN
gujaf-45	204	7	,	,	PUNCT
gujaf-45	204	8	13	13	NUM
gujaf-45	204	9	(	(	PUNCT
gujaf-45	204	10	3	3	NUM
gujaf-45	204	11	)	)	PUNCT
gujaf-45	204	12	,	,	PUNCT
gujaf-45	204	13	pp	pp	ADV
gujaf-45	204	14	110	110	NUM
gujaf-45	204	15	-	-	SYM
gujaf-45	204	16	128	128	NUM
gujaf-45	204	17	.	.	PUNCT
gujaf-45	205	1	olowokudejo	olowokudejo	PROPN
gujaf-45	205	2	f.	f.	PROPN
gujaf-45	205	3	&	&	CCONJ
gujaf-45	205	4	aduloju	aduloju	PROPN
gujaf-45	205	5	s.a	s.a	PROPN
gujaf-45	205	6	.	.	PROPN
gujaf-45	205	7	(	(	PUNCT
gujaf-45	205	8	2011	2011	NUM
gujaf-45	205	9	)	)	PUNCT
gujaf-45	205	10	.	.	PUNCT
gujaf-45	206	1	csr	csr	NOUN
gujaf-45	206	2	and	and	CCONJ
gujaf-45	206	3	organizational	organizational	ADJ
gujaf-45	206	4	effectiveness	effectiveness	NOUN
gujaf-45	206	5	of	of	ADP
gujaf-45	206	6	insurance	insurance	NOUN
gujaf-45	206	7	companies	company	NOUN
gujaf-45	206	8	in	in	ADP
gujaf-45	206	9	nigeria	nigeria	PROPN
gujaf-45	206	10	.	.	PUNCT
gujaf-45	207	1	retrieved	retrieve	VERB
gujaf-45	207	2	from	from	ADP
gujaf-45	207	3	http://	http://	PROPN
gujaf-45	207	4	www.emeraldinsight.com/1526-5943.htm	www.emeraldinsight.com/1526-5943.htm	NOUN
gujaf-45	207	5	july	july	PROPN
gujaf-45	207	6	2017	2017	NUM
gujaf-45	207	7	international	international	ADJ
gujaf-45	207	8	studies	study	NOUN
gujaf-45	207	9	,	,	PUNCT
gujaf-45	207	10	issue	issue	NOUN
gujaf-45	207	11	12	12	NUM
gujaf-45	207	12	,	,	PUNCT
gujaf-45	207	13	4	4	NUM
gujaf-45	207	14	-	-	SYM
gujaf-45	207	15	20	20	NUM
gujaf-45	207	16	.	.	PUNCT
gujaf-45	208	1	http://www.emeraldinsight.com/1526-5943.htm%20july%202017	http://www.emeraldinsight.com/1526-5943.htm%20july%202017	PROPN
gujaf-45	208	2	gusau	gusau	PROPN
gujaf-45	208	3	journal	journal	PROPN
gujaf-45	208	4	of	of	ADP
gujaf-45	208	5	accounting	accounting	NOUN
gujaf-45	208	6	and	and	CCONJ
gujaf-45	208	7	finance	finance	NOUN
gujaf-45	208	8	,	,	PUNCT
gujaf-45	208	9	vol	vol	NOUN
gujaf-45	208	10	.	.	PUNCT
gujaf-45	209	1	i	i	PRON
gujaf-45	209	2	,	,	PUNCT
gujaf-45	209	3	issue	issue	NOUN
gujaf-45	209	4	2	2	NUM
gujaf-45	209	5	,	,	PUNCT
gujaf-45	209	6	october	october	PROPN
gujaf-45	209	7	,	,	PUNCT
gujaf-45	209	8	2020	2020	NUM
gujaf-45	209	9	13	13	NUM
gujaf-45	209	10	paek	paek	NOUN
gujaf-45	209	11	,	,	PUNCT
gujaf-45	209	12	s.	s.	PROPN
gujaf-45	209	13	,	,	PUNCT
gujaf-45	209	14	xiao	xiao	PROPN
gujaf-45	209	15	,	,	PUNCT
gujaf-45	209	16	q.	q.	PROPN
gujaf-45	209	17	,	,	PUNCT
gujaf-45	209	18	lee	lee	PROPN
gujaf-45	209	19	,	,	PUNCT
gujaf-45	209	20	s.	s.	PROPN
gujaf-45	209	21	,	,	PUNCT
gujaf-45	209	22	&	&	CCONJ
gujaf-45	209	23	song	song	PROPN
gujaf-45	209	24	,	,	PUNCT
gujaf-45	209	25	h.	h.	PROPN
gujaf-45	209	26	(	(	PUNCT
gujaf-45	209	27	2013	2013	NUM
gujaf-45	209	28	)	)	PUNCT
gujaf-45	209	29	does	do	AUX
gujaf-45	209	30	managerial	managerial	ADJ
gujaf-45	209	31	ownership	ownership	NOUN
gujaf-45	209	32	affect	affect	VERB
gujaf-45	209	33	different	different	ADJ
gujaf-45	209	34	csr	csr	NOUN
gujaf-45	209	35	dimensions	dimension	NOUN
gujaf-45	209	36	?	?	PUNCT
gujaf-45	210	1	an	an	DET
gujaf-45	210	2	empirical	empirical	ADJ
gujaf-45	210	3	examination	examination	NOUN
gujaf-45	210	4	of	of	ADP
gujaf-45	210	5	u.s	u.s	PROPN
gujaf-45	210	6	.	.	PROPN
gujaf-45	210	7	publicly	publicly	ADV
gujaf-45	210	8	traded	trade	VERB
gujaf-45	210	9	hospitality	hospitality	NOUN
gujaf-45	210	10	firms	firm	NOUN
gujaf-45	210	11	.	.	PUNCT
gujaf-45	211	1	forthcoming	forthcome	VERB
gujaf-45	211	2	international	international	ADJ
gujaf-45	211	3	journal	journal	NOUN
gujaf-45	211	4	of	of	ADP
gujaf-45	211	5	hospitality	hospitality	PROPN
gujaf-45	211	6	management	management	NOUN
gujaf-45	211	7	,	,	PUNCT
gujaf-45	211	8	pp.1	pp.1	NOUN
gujaf-45	211	9	-	-	PUNCT
gujaf-45	211	10	11	11	NUM
gujaf-45	211	11	.	.	PUNCT
gujaf-45	212	1	rahman	rahman	PROPN
gujaf-45	212	2	,	,	PUNCT
gujaf-45	212	3	a.	a.	PROPN
gujaf-45	212	4	&	&	CCONJ
gujaf-45	212	5	widyasari	widyasari	PROPN
gujaf-45	212	6	,	,	PUNCT
gujaf-45	212	7	k.	k.	PROPN
gujaf-45	212	8	n.	n.	PROPN
gujaf-45	212	9	(	(	PUNCT
gujaf-45	212	10	2008	2008	NUM
gujaf-45	212	11	)	)	PUNCT
gujaf-45	212	12	.	.	PUNCT
gujaf-45	213	1	the	the	DET
gujaf-45	213	2	analysis	analysis	NOUN
gujaf-45	213	3	of	of	ADP
gujaf-45	213	4	company	company	NOUN
gujaf-45	213	5	characteristic	characteristic	ADJ
gujaf-45	213	6	influence	influence	NOUN
gujaf-45	213	7	toward	toward	ADP
gujaf-45	213	8	csr	csr	NOUN
gujaf-45	213	9	disclosure	disclosure	NOUN
gujaf-45	213	10	:	:	PUNCT
gujaf-45	213	11	empirical	empirical	ADJ
gujaf-45	213	12	evidence	evidence	NOUN
gujaf-45	213	13	of	of	ADP
gujaf-45	213	14	manufacturing	manufacturing	NOUN
gujaf-45	213	15	companies	company	NOUN
gujaf-45	213	16	listed	list	VERB
gujaf-45	213	17	in	in	ADP
gujaf-45	213	18	jsx	jsx	PROPN
gujaf-45	213	19	”	"	PUNCT
gujaf-45	213	20	,	,	PUNCT
gujaf-45	213	21	jurnalakuntansi	jurnalakuntansi	PROPN
gujaf-45	213	22	&	&	CCONJ
gujaf-45	213	23	auditing	auditing	PROPN
gujaf-45	213	24	indonesia	indonesia	PROPN
gujaf-45	213	25	,	,	PUNCT
gujaf-45	213	26	12	12	NUM
gujaf-45	213	27	(	(	PUNCT
gujaf-45	213	28	1	1	NUM
gujaf-45	213	29	)	)	PUNCT
gujaf-45	213	30	sarlija	sarlija	NOUN
gujaf-45	213	31	,	,	PUNCT
gujaf-45	213	32	n.	n.	PROPN
gujaf-45	213	33	&	&	CCONJ
gujaf-45	213	34	harc	harc	PROPN
gujaf-45	213	35	,	,	PUNCT
gujaf-45	213	36	m.	m.	NOUN
gujaf-45	213	37	(	(	PUNCT
gujaf-45	213	38	2012	2012	NUM
gujaf-45	213	39	)	)	PUNCT
gujaf-45	213	40	.	.	PUNCT
gujaf-45	214	1	the	the	DET
gujaf-45	214	2	impact	impact	NOUN
gujaf-45	214	3	of	of	ADP
gujaf-45	214	4	liquidity	liquidity	NOUN
gujaf-45	214	5	on	on	ADP
gujaf-45	214	6	the	the	DET
gujaf-45	214	7	capital	capital	NOUN
gujaf-45	214	8	structure	structure	NOUN
gujaf-45	214	9	:	:	PUNCT
gujaf-45	214	10	a	a	DET
gujaf-45	214	11	case	case	NOUN
gujaf-45	214	12	study	study	NOUN
gujaf-45	214	13	of	of	ADP
gujaf-45	214	14	croatian	croatian	ADJ
gujaf-45	214	15	firms	firm	NOUN
gujaf-45	214	16	.	.	PUNCT
gujaf-45	215	1	business	business	NOUN
gujaf-45	215	2	systems	system	NOUN
gujaf-45	215	3	research	research	NOUN
gujaf-45	215	4	,	,	PUNCT
gujaf-45	215	5	vol	vol	NOUN
gujaf-45	215	6	.	.	PROPN
gujaf-45	216	1	3	3	NUM
gujaf-45	216	2	,	,	PUNCT
gujaf-45	216	3	no	no	INTJ
gujaf-45	216	4	.	.	NOUN
gujaf-45	216	5	1	1	NUM
gujaf-45	216	6	,	,	PUNCT
gujaf-45	216	7	pp	pp	ADJ
gujaf-45	216	8	.	.	PUNCT
gujaf-45	217	1	30	30	NUM
gujaf-45	217	2	-	-	SYM
gujaf-45	217	3	36	36	NUM
gujaf-45	217	4	.	.	PUNCT
gujaf-45	218	1	tsoutsoura	tsoutsoura	NOUN
gujaf-45	218	2	,	,	PUNCT
gujaf-45	218	3	m.	m.	NOUN
gujaf-45	218	4	(	(	PUNCT
gujaf-45	218	5	2004	2004	NUM
gujaf-45	218	6	)	)	PUNCT
gujaf-45	218	7	.	.	PUNCT
gujaf-45	219	1	csr	csr	NOUN
gujaf-45	219	2	and	and	CCONJ
gujaf-45	219	3	financial	financial	ADJ
gujaf-45	219	4	performance	performance	NOUN
gujaf-45	219	5	.	.	PUNCT
gujaf-45	220	1	university	university	NOUN
gujaf-45	220	2	of	of	ADP
gujaf-45	220	3	california	california	PROPN
gujaf-45	220	4	,	,	PUNCT
gujaf-45	220	5	berkeley	berkeley	PROPN
gujaf-45	220	6	:	:	PUNCT
gujaf-45	220	7	working	work	VERB
gujaf-45	220	8	paper	paper	NOUN
gujaf-45	220	9	series.https://escholarship.org/uc/item/111799p2	series.https://escholarship.org/uc/item/111799p2	PROPN
gujaf-45	220	10	ullmann	ullmann	PROPN
gujaf-45	220	11	,	,	PUNCT
gujaf-45	220	12	a.	a.	NOUN
gujaf-45	220	13	(	(	PUNCT
gujaf-45	220	14	1985	1985	NUM
gujaf-45	220	15	)	)	PUNCT
gujaf-45	220	16	.	.	PUNCT
gujaf-45	221	1	data	datum	NOUN
gujaf-45	221	2	in	in	ADP
gujaf-45	221	3	search	search	NOUN
gujaf-45	221	4	of	of	ADP
gujaf-45	221	5	a	a	DET
gujaf-45	221	6	theory	theory	NOUN
gujaf-45	221	7	:	:	PUNCT
gujaf-45	221	8	a	a	DET
gujaf-45	221	9	critical	critical	ADJ
gujaf-45	221	10	examination	examination	NOUN
gujaf-45	221	11	of	of	ADP
gujaf-45	221	12	the	the	DET
gujaf-45	221	13	relationship	relationship	NOUN
gujaf-45	221	14	among	among	ADP
gujaf-45	221	15	social	social	ADJ
gujaf-45	221	16	performance	performance	NOUN
gujaf-45	221	17	,	,	PUNCT
gujaf-45	221	18	social	social	ADJ
gujaf-45	221	19	disclosure	disclosure	NOUN
gujaf-45	221	20	,	,	PUNCT
gujaf-45	221	21	and	and	CCONJ
gujaf-45	221	22	economic	economic	ADJ
gujaf-45	221	23	performance	performance	NOUN
gujaf-45	221	24	of	of	ADP
gujaf-45	221	25	us	us	PROPN
gujaf-45	221	26	firms	firm	NOUN
gujaf-45	221	27	,	,	PUNCT
gujaf-45	221	28	academy	academy	NOUN
gujaf-45	221	29	of	of	ADP
gujaf-45	221	30	management	management	NOUN
gujaf-45	221	31	review	review	NOUN
gujaf-45	221	32	10	10	NUM
gujaf-45	221	33	(	(	PUNCT
gujaf-45	221	34	3	3	NUM
gujaf-45	221	35	)	)	PUNCT
gujaf-45	221	36	,	,	PUNCT
gujaf-45	221	37	540577	540577	NUM
gujaf-45	221	38	)	)	PUNCT
gujaf-45	221	39	.	.	PUNCT
gujaf-45	222	1	vincent	vincent	PROPN
gujaf-45	222	2	o.	o.	PROPN
gujaf-45	222	3	m.	m.	PROPN
gujaf-45	222	4	(	(	PUNCT
gujaf-45	222	5	2012	2012	NUM
gujaf-45	222	6	)	)	PUNCT
gujaf-45	222	7	.	.	PUNCT
gujaf-45	223	1	the	the	DET
gujaf-45	223	2	impact	impact	NOUN
gujaf-45	223	3	of	of	ADP
gujaf-45	223	4	corporate	corporate	ADJ
gujaf-45	223	5	environmental	environmental	ADJ
gujaf-45	223	6	responsibility	responsibility	NOUN
gujaf-45	223	7	on	on	ADP
gujaf-45	223	8	financial	financial	ADJ
gujaf-45	223	9	performance	performance	NOUN
gujaf-45	223	10	;	;	PUNCT
gujaf-45	223	11	perspective	perspective	NOUN
gujaf-45	223	12	from	from	ADP
gujaf-45	223	13	the	the	DET
gujaf-45	223	14	multinational	multinational	ADJ
gujaf-45	223	15	extractive	extractive	ADJ
gujaf-45	223	16	sector	sector	NOUN
gujaf-45	223	17	.	.	PUNCT
gujaf-45	224	1	world	world	PROPN
gujaf-45	224	2	business	business	PROPN
gujaf-45	224	3	council	council	PROPN
gujaf-45	224	4	for	for	ADP
gujaf-45	224	5	sustainable	sustainable	ADJ
gujaf-45	224	6	development	development	NOUN
gujaf-45	224	7	,	,	PUNCT
gujaf-45	224	8	(	(	PUNCT
gujaf-45	224	9	1999	1999	NUM
gujaf-45	224	10	)	)	PUNCT
gujaf-45	224	11	.	.	PUNCT
gujaf-45	225	1	csr	csr	NOUN
gujaf-45	225	2	:	:	PUNCT
gujaf-45	225	3	meeting	meet	VERB
gujaf-45	225	4	changing	change	VERB
gujaf-45	225	5	expectations	expectation	NOUN
gujaf-45	225	6	.	.	PUNCT
gujaf-45	226	1	world	world	PROPN
gujaf-45	226	2	business	business	PROPN
gujaf-45	226	3	council	council	PROPN
gujaf-45	226	4	for	for	ADP
gujaf-45	226	5	sustainable	sustainable	ADJ
gujaf-45	226	6	development	development	NOUN
gujaf-45	226	7	,	,	PUNCT
gujaf-45	226	8	geneva	geneva	PROPN
gujaf-45	226	9	.	.	PUNCT
gujaf-45	227	1	wulayo	wulayo	PROPN
gujaf-45	227	2	,	,	PUNCT
gujaf-45	227	3	w.	w.	PROPN
gujaf-45	227	4	(	(	PUNCT
gujaf-45	227	5	2017	2017	NUM
gujaf-45	227	6	)	)	PUNCT
gujaf-45	227	7	.	.	PUNCT
gujaf-45	228	1	firm	firm	ADJ
gujaf-45	228	2	size	size	NOUN
gujaf-45	228	3	,	,	PUNCT
gujaf-45	228	4	firm	firm	ADJ
gujaf-45	228	5	age	age	NOUN
gujaf-45	228	6	and	and	CCONJ
gujaf-45	228	7	firm	firm	ADJ
gujaf-45	228	8	growth	growth	NOUN
gujaf-45	228	9	on	on	ADP
gujaf-45	228	10	csr	csr	PROPN
gujaf-45	228	11	in	in	ADP
gujaf-45	228	12	indonesia	indonesia	PROPN
gujaf-45	228	13	:	:	PUNCT
gujaf-45	228	14	the	the	DET
gujaf-45	228	15	case	case	NOUN
gujaf-45	228	16	of	of	ADP
gujaf-45	228	17	real	real	ADJ
gujaf-45	228	18	estate	estate	NOUN
gujaf-45	228	19	companies	company	NOUN
gujaf-45	228	20	.	.	PUNCT
gujaf-45	229	1	european	european	ADJ
gujaf-45	229	2	research	research	PROPN
gujaf-45	229	3	studies	studies	PROPN
gujaf-45	229	4	journal	journal	NOUN
gujaf-45	229	5	,	,	PUNCT
gujaf-45	229	6	vol	vol	NOUN
gujaf-45	229	7	.	.	PUNCT
gujaf-45	229	8	xx	xx	NUM
gujaf-45	229	9	;	;	PUNCT
gujaf-45	229	10	issue	issue	NOUN
gujaf-45	229	11	4a	4a	NUM
gujaf-45	229	12	2017	2017	NUM
gujaf-45	229	13	.	.	PUNCT
gujaf-45	230	1	360	360	NUM
gujaf-45	230	2	-	-	SYM
gujaf-45	230	3	369	369	NUM
gujaf-45	230	4	.	.	PUNCT
gujaf-45	231	1	yao	yao	PROPN
gujaf-45	231	2	,	,	PUNCT
gujaf-45	231	3	s.	s.	PROPN
gujaf-45	231	4	,wang	,wang	PROPN
gujaf-45	231	5	,	,	PUNCT
gujaf-45	231	6	j.	j.	PROPN
gujaf-45	231	7	&	&	CCONJ
gujaf-45	231	8	song	song	PROPN
gujaf-45	231	9	,	,	PUNCT
gujaf-45	231	10	l.	l.	PROPN
gujaf-45	231	11	(	(	PUNCT
gujaf-45	231	12	2011	2011	NUM
gujaf-45	231	13	)	)	PUNCT
gujaf-45	231	14	.	.	PUNCT
gujaf-45	232	1	determinants	determinant	NOUN
gujaf-45	232	2	of	of	ADP
gujaf-45	232	3	csr	csr	NOUN
gujaf-45	232	4	definitions	definition	NOUN
gujaf-45	232	5	,	,	PUNCT
gujaf-45	232	6	csr	csr	NOUN
gujaf-45	232	7	and	and	CCONJ
gujaf-45	232	8	environmental	environmental	ADJ
gujaf-45	232	9	responsibility	responsibility	NOUN
gujaf-45	232	10	disclosure	disclosure	NOUN
gujaf-45	232	11	of	of	ADP
gujaf-45	232	12	listed	list	VERB
gujaf-45	232	13	chinese	chinese	ADJ
gujaf-45	232	14	firms	firm	NOUN
gujaf-45	232	15	,	,	PUNCT
gujaf-45	232	16	discussion	discussion	NOUN
gujaf-45	232	17	paper	paper	NOUN
gujaf-45	232	18	72	72	NUM
gujaf-45	232	19	.	.	PUNCT
gujaf-45	233	1	yusoff	yusoff	PROPN
gujaf-45	233	2	,	,	PUNCT
gujaf-45	233	3	i.	i.	PROPN
gujaf-45	233	4	,	,	PUNCT
gujaf-45	233	5	&	&	CCONJ
gujaf-45	233	6	adamu	adamu	PROPN
gujaf-45	233	7	,	,	PUNCT
gujaf-45	233	8	b.s	b.s	PROPN
gujaf-45	233	9	.	.	PROPN
gujaf-45	233	10	(	(	PUNCT
gujaf-45	233	11	2016	2016	NUM
gujaf-45	233	12	)	)	PUNCT
gujaf-45	233	13	.	.	PUNCT
gujaf-45	234	1	the	the	DET
gujaf-45	234	2	relationship	relationship	NOUN
gujaf-45	234	3	between	between	ADP
gujaf-45	234	4	csr	csr	NOUN
gujaf-45	234	5	;	;	PUNCT
gujaf-45	234	6	evidence	evidence	NOUN
gujaf-45	234	7	from	from	ADP
gujaf-45	234	8	malaysia	malaysia	PROPN
gujaf-45	234	9	.	.	PUNCT
gujaf-45	235	1	international	international	ADJ
gujaf-45	235	2	business	business	NOUN
gujaf-45	235	3	management	management	NOUN
gujaf-45	235	4	10(4	10(4	NUM
gujaf-45	235	5	)	)	PUNCT
gujaf-45	235	6	,	,	PUNCT
gujaf-45	235	7	345	345	NUM
gujaf-45	235	8	-	-	SYM
gujaf-45	235	9	351	351	NUM
gujaf-45	235	10	.	.	PUNCT
gujaf-45	236	1	zu	zu	X
gujaf-45	236	2	,	,	PUNCT
gujaf-45	236	3	l.	l.	PROPN
gujaf-45	236	4	&	&	CCONJ
gujaf-45	236	5	song	song	PROPN
gujaf-45	236	6	,	,	PUNCT
gujaf-45	236	7	l.	l.	PROPN
gujaf-45	236	8	(	(	PUNCT
gujaf-45	236	9	2009	2009	NUM
gujaf-45	236	10	)	)	PUNCT
gujaf-45	236	11	.	.	PUNCT
gujaf-45	237	1	determinants	determinant	NOUN
gujaf-45	237	2	of	of	ADP
gujaf-45	237	3	managerial	managerial	ADJ
gujaf-45	237	4	value	value	NOUN
gujaf-45	237	5	on	on	ADP
gujaf-45	237	6	csr	csr	NOUN
gujaf-45	237	7	:	:	PUNCT
gujaf-45	237	8	evidence	evidence	NOUN
gujaf-45	237	9	from	from	ADP
gujaf-45	237	10	china	china	PROPN
gujaf-45	237	11	,	,	PUNCT
gujaf-45	237	12	journal	journal	NOUN
gujaf-45	237	13	of	of	ADP
gujaf-45	237	14	business	business	NOUN
gujaf-45	237	15	ethics	ethic	NOUN
gujaf-45	237	16	(	(	PUNCT
gujaf-45	237	17	88	88	NUM
gujaf-45	237	18	)	)	PUNCT
gujaf-45	237	19	,	,	PUNCT
gujaf-45	237	20	105	105	NUM
gujaf-45	237	21	–	–	SYM
gujaf-45	237	22	113	113	NUM
gujaf-45	237	23	.	.	PUNCT