id	sid	tid	token	lemma	pos
gujaf-62	1	1	gusau	gusau	PROPN
gujaf-62	1	2	journal	journal	NOUN
gujaf-62	1	3	of	of	ADP
gujaf-62	1	4	accounting	accounting	NOUN
gujaf-62	1	5	and	and	CCONJ
gujaf-62	1	6	finance	finance	NOUN
gujaf-62	1	7	,	,	PUNCT
gujaf-62	1	8	vol	vol	NOUN
gujaf-62	1	9	.	.	PROPN
gujaf-62	1	10	2	2	NUM
gujaf-62	1	11	,	,	PUNCT
gujaf-62	1	12	issue	issue	NOUN
gujaf-62	1	13	2	2	NUM
gujaf-62	1	14	,	,	PUNCT
gujaf-62	1	15	april	april	PROPN
gujaf-62	1	16	,	,	PUNCT
gujaf-62	1	17	2021	2021	NUM
gujaf-62	1	18	1	1	NUM
gujaf-62	1	19	gusau	gusau	ADJ
gujaf-62	1	20	journal	journal	NOUN
gujaf-62	1	21	of	of	ADP
gujaf-62	1	22	accounting	accounting	NOUN
gujaf-62	1	23	and	and	CCONJ
gujaf-62	1	24	finance	finance	NOUN
gujaf-62	1	25	(	(	PUNCT
gujaf-62	1	26	gujaf	gujaf	NOUN
gujaf-62	1	27	)	)	PUNCT
gujaf-62	1	28	vol	vol	NOUN
gujaf-62	1	29	.	.	NOUN
gujaf-62	1	30	2	2	NUM
gujaf-62	1	31	issue	issue	NOUN
gujaf-62	1	32	2	2	NUM
gujaf-62	1	33	april	april	PROPN
gujaf-62	1	34	,	,	PUNCT
gujaf-62	1	35	2021	2021	NUM
gujaf-62	1	36	issn	issn	X
gujaf-62	1	37	:	:	PUNCT
gujaf-62	1	38	2756	2756	NUM
gujaf-62	1	39	-	-	PUNCT
gujaf-62	1	40	665x	665x	NOUN
gujaf-62	1	41	a	a	DET
gujaf-62	1	42	publication	publication	NOUN
gujaf-62	1	43	of	of	ADP
gujaf-62	1	44	department	department	NOUN
gujaf-62	1	45	of	of	ADP
gujaf-62	1	46	accounting	accounting	NOUN
gujaf-62	1	47	and	and	CCONJ
gujaf-62	1	48	finance	finance	NOUN
gujaf-62	1	49	,	,	PUNCT
gujaf-62	1	50	faculty	faculty	NOUN
gujaf-62	1	51	of	of	ADP
gujaf-62	1	52	management	management	NOUN
gujaf-62	1	53	and	and	CCONJ
gujaf-62	1	54	social	social	ADJ
gujaf-62	1	55	sciences	science	NOUN
gujaf-62	1	56	,	,	PUNCT
gujaf-62	1	57	federal	federal	ADJ
gujaf-62	1	58	university	university	NOUN
gujaf-62	1	59	gusau	gusau	NOUN
gujaf-62	1	60	,	,	PUNCT
gujaf-62	1	61	zamfara	zamfara	PROPN
gujaf-62	1	62	state	state	PROPN
gujaf-62	1	63	-nigeria	-nigeria	PROPN
gujaf-62	1	64	gusau	gusau	ADJ
gujaf-62	1	65	journal	journal	NOUN
gujaf-62	1	66	of	of	ADP
gujaf-62	1	67	accounting	accounting	NOUN
gujaf-62	1	68	and	and	CCONJ
gujaf-62	1	69	finance	finance	NOUN
gujaf-62	1	70	,	,	PUNCT
gujaf-62	1	71	vol	vol	NOUN
gujaf-62	1	72	.	.	PROPN
gujaf-62	1	73	2	2	NUM
gujaf-62	1	74	,	,	PUNCT
gujaf-62	1	75	issue	issue	NOUN
gujaf-62	1	76	2	2	NUM
gujaf-62	1	77	,	,	PUNCT
gujaf-62	1	78	april	april	PROPN
gujaf-62	1	79	,	,	PUNCT
gujaf-62	1	80	2021	2021	NUM
gujaf-62	1	81	2	2	NUM
gujaf-62	1	82	environmental	environmental	ADJ
gujaf-62	1	83	accounting	accounting	NOUN
gujaf-62	1	84	disclosure	disclosure	NOUN
gujaf-62	1	85	practices	practice	NOUN
gujaf-62	1	86	and	and	CCONJ
gujaf-62	1	87	financial	financial	ADJ
gujaf-62	1	88	performance	performance	NOUN
gujaf-62	1	89	of	of	ADP
gujaf-62	1	90	listed	list	VERB
gujaf-62	1	91	cement	cement	NOUN
gujaf-62	1	92	companies	company	NOUN
gujaf-62	1	93	in	in	ADP
gujaf-62	1	94	nigeria	nigeria	PROPN
gujaf-62	1	95	johnson	johnson	PROPN
gujaf-62	1	96	kolawole	kolawole	PROPN
gujaf-62	1	97	olowookere	olowookere	PROPN
gujaf-62	1	98	department	department	PROPN
gujaf-62	1	99	of	of	ADP
gujaf-62	1	100	accounting	accounting	PROPN
gujaf-62	1	101	osun	osun	PROPN
gujaf-62	1	102	state	state	PROPN
gujaf-62	1	103	university	university	PROPN
gujaf-62	1	104	+2348034924142	+2348034924142	NOUN
gujaf-62	1	105	,	,	PUNCT
gujaf-62	1	106	johnson.olowookere@uniosun.edu.ng	johnson.olowookere@uniosun.edu.ng	PROPN
gujaf-62	1	107	abiodun	abiodun	PROPN
gujaf-62	1	108	adeniran	adeniran	PROPN
gujaf-62	1	109	taiwo	taiwo	PROPN
gujaf-62	1	110	department	department	PROPN
gujaf-62	1	111	of	of	ADP
gujaf-62	1	112	accounting	accounting	PROPN
gujaf-62	1	113	osun	osun	PROPN
gujaf-62	1	114	state	state	PROPN
gujaf-62	1	115	university	university	PROPN
gujaf-62	1	116	+2348034540896	+2348034540896	PROPN
gujaf-62	1	117	,	,	PUNCT
gujaf-62	1	118	abiodun.taiwo@pgc.uniosun.edu.ng	abiodun.taiwo@pgc.uniosun.edu.ng	PROPN
gujaf-62	1	119	ayuba	ayuba	PROPN
gujaf-62	1	120	olatunde	olatunde	PROPN
gujaf-62	1	121	onifade	onifade	PROPN
gujaf-62	1	122	department	department	PROPN
gujaf-62	1	123	of	of	ADP
gujaf-62	1	124	accounting	accounting	PROPN
gujaf-62	1	125	osun	osun	PROPN
gujaf-62	1	126	state	state	PROPN
gujaf-62	1	127	university	university	PROPN
gujaf-62	1	128	+2349056015701	+2349056015701	NOUN
gujaf-62	1	129	,	,	PUNCT
gujaf-62	1	130	ayuba.onifade@pgc.uniosun.edu.ng	ayuba.onifade@pgc.uniosun.edu.ng	NOUN
gujaf-62	1	131	abstract	abstract	NOUN
gujaf-62	1	132	this	this	DET
gujaf-62	1	133	study	study	NOUN
gujaf-62	1	134	examined	examine	VERB
gujaf-62	1	135	the	the	DET
gujaf-62	1	136	impact	impact	NOUN
gujaf-62	1	137	of	of	ADP
gujaf-62	1	138	environmental	environmental	ADJ
gujaf-62	1	139	accounting	accounting	NOUN
gujaf-62	1	140	disclosure	disclosure	NOUN
gujaf-62	1	141	on	on	ADP
gujaf-62	1	142	financial	financial	ADJ
gujaf-62	1	143	performance	performance	NOUN
gujaf-62	1	144	of	of	ADP
gujaf-62	1	145	listed	list	VERB
gujaf-62	1	146	cement	cement	NOUN
gujaf-62	1	147	companies	company	NOUN
gujaf-62	1	148	in	in	ADP
gujaf-62	1	149	nigeria	nigeria	PROPN
gujaf-62	1	150	.	.	PUNCT
gujaf-62	2	1	the	the	DET
gujaf-62	2	2	study	study	NOUN
gujaf-62	2	3	employed	employ	VERB
gujaf-62	2	4	expo	expo	NOUN
gujaf-62	2	5	facto	facto	X
gujaf-62	2	6	research	research	NOUN
gujaf-62	2	7	design	design	NOUN
gujaf-62	2	8	.	.	PUNCT
gujaf-62	3	1	data	datum	NOUN
gujaf-62	3	2	were	be	AUX
gujaf-62	3	3	sourced	source	VERB
gujaf-62	3	4	from	from	ADP
gujaf-62	3	5	three	three	NUM
gujaf-62	3	6	annual	annual	ADJ
gujaf-62	3	7	report	report	NOUN
gujaf-62	3	8	and	and	CCONJ
gujaf-62	3	9	accounts	account	NOUN
gujaf-62	3	10	of	of	ADP
gujaf-62	3	11	three	three	NUM
gujaf-62	3	12	cements	cement	NOUN
gujaf-62	3	13	companies	company	NOUN
gujaf-62	3	14	listed	list	VERB
gujaf-62	3	15	on	on	ADP
gujaf-62	3	16	the	the	DET
gujaf-62	3	17	nigerian	nigerian	ADJ
gujaf-62	3	18	stock	stock	NOUN
gujaf-62	3	19	exchange	exchange	NOUN
gujaf-62	3	20	from	from	ADP
gujaf-62	3	21	2011	2011	NUM
gujaf-62	3	22	to	to	ADP
gujaf-62	3	23	2019	2019	NUM
gujaf-62	3	24	.	.	PUNCT
gujaf-62	4	1	descriptive	descriptive	ADJ
gujaf-62	4	2	statistics	statistic	NOUN
gujaf-62	4	3	and	and	CCONJ
gujaf-62	4	4	estimated	estimate	VERB
gujaf-62	4	5	panel	panel	NOUN
gujaf-62	4	6	regression	regression	NOUN
gujaf-62	4	7	methods	method	NOUN
gujaf-62	4	8	were	be	AUX
gujaf-62	4	9	employed	employ	VERB
gujaf-62	4	10	.	.	PUNCT
gujaf-62	5	1	the	the	DET
gujaf-62	5	2	results	result	NOUN
gujaf-62	5	3	of	of	ADP
gujaf-62	5	4	the	the	DET
gujaf-62	5	5	study	study	NOUN
gujaf-62	5	6	revealed	reveal	VERB
gujaf-62	5	7	that	that	SCONJ
gujaf-62	5	8	environmental	environmental	ADJ
gujaf-62	5	9	accounting	accounting	NOUN
gujaf-62	5	10	disclosure	disclosure	NOUN
gujaf-62	5	11	has	have	VERB
gujaf-62	5	12	positive	positive	ADJ
gujaf-62	5	13	and	and	CCONJ
gujaf-62	5	14	significant	significant	ADJ
gujaf-62	5	15	impact	impact	NOUN
gujaf-62	5	16	on	on	ADP
gujaf-62	5	17	firm	firm	ADJ
gujaf-62	5	18	financial	financial	ADJ
gujaf-62	5	19	performance	performance	NOUN
gujaf-62	5	20	of	of	ADP
gujaf-62	5	21	the	the	DET
gujaf-62	5	22	listed	list	VERB
gujaf-62	5	23	cement	cement	NOUN
gujaf-62	5	24	companies	company	NOUN
gujaf-62	5	25	in	in	ADP
gujaf-62	5	26	nigeria	nigeria	PROPN
gujaf-62	5	27	.	.	PUNCT
gujaf-62	6	1	the	the	DET
gujaf-62	6	2	study	study	NOUN
gujaf-62	6	3	concluded	conclude	VERB
gujaf-62	6	4	that	that	SCONJ
gujaf-62	6	5	there	there	PRON
gujaf-62	6	6	was	be	VERB
gujaf-62	6	7	a	a	DET
gujaf-62	6	8	significant	significant	ADJ
gujaf-62	6	9	positive	positive	ADJ
gujaf-62	6	10	impact	impact	NOUN
gujaf-62	6	11	of	of	ADP
gujaf-62	6	12	environmental	environmental	ADJ
gujaf-62	6	13	accounting	accounting	NOUN
gujaf-62	6	14	on	on	ADP
gujaf-62	6	15	return	return	NOUN
gujaf-62	6	16	on	on	ADP
gujaf-62	6	17	equity	equity	NOUN
gujaf-62	6	18	and	and	CCONJ
gujaf-62	6	19	return	return	VERB
gujaf-62	6	20	on	on	ADP
gujaf-62	6	21	assets	asset	NOUN
gujaf-62	6	22	respectively	respectively	ADV
gujaf-62	6	23	.	.	PUNCT
gujaf-62	7	1	this	this	DET
gujaf-62	7	2	study	study	NOUN
gujaf-62	7	3	therefore	therefore	ADV
gujaf-62	7	4	recommends	recommend	VERB
gujaf-62	7	5	that	that	SCONJ
gujaf-62	7	6	relevant	relevant	ADJ
gujaf-62	7	7	stakeholders	stakeholder	NOUN
gujaf-62	7	8	including	include	VERB
gujaf-62	7	9	government	government	NOUN
gujaf-62	7	10	agencies	agency	NOUN
gujaf-62	7	11	and	and	CCONJ
gujaf-62	7	12	regulatory	regulatory	ADJ
gujaf-62	7	13	agencies	agency	NOUN
gujaf-62	7	14	such	such	ADJ
gujaf-62	7	15	as	as	ADP
gujaf-62	7	16	financial	financial	ADJ
gujaf-62	7	17	reporting	reporting	NOUN
gujaf-62	7	18	council	council	NOUN
gujaf-62	7	19	among	among	ADP
gujaf-62	7	20	others	other	NOUN
gujaf-62	7	21	should	should	AUX
gujaf-62	7	22	put	put	VERB
gujaf-62	7	23	in	in	ADP
gujaf-62	7	24	place	place	NOUN
gujaf-62	7	25	workable	workable	ADJ
gujaf-62	7	26	monitoring	monitoring	NOUN
gujaf-62	7	27	mechanism	mechanism	NOUN
gujaf-62	7	28	to	to	PART
gujaf-62	7	29	ensure	ensure	VERB
gujaf-62	7	30	that	that	SCONJ
gujaf-62	7	31	firms	firm	NOUN
gujaf-62	7	32	in	in	ADP
gujaf-62	7	33	nigerian	nigerian	ADJ
gujaf-62	7	34	cement	cement	NOUN
gujaf-62	7	35	industry	industry	NOUN
gujaf-62	7	36	engage	engage	VERB
gujaf-62	7	37	in	in	ADP
gujaf-62	7	38	better	well	ADJ
gujaf-62	7	39	environmental	environmental	ADJ
gujaf-62	7	40	accounting	accounting	NOUN
gujaf-62	7	41	disclosure	disclosure	NOUN
gujaf-62	7	42	since	since	SCONJ
gujaf-62	7	43	it	it	PRON
gujaf-62	7	44	plays	play	VERB
gujaf-62	7	45	key	key	ADJ
gujaf-62	7	46	role	role	NOUN
gujaf-62	7	47	on	on	ADP
gujaf-62	7	48	their	their	PRON
gujaf-62	7	49	performance	performance	NOUN
gujaf-62	7	50	and	and	CCONJ
gujaf-62	7	51	long	long	ADJ
gujaf-62	7	52	run	run	NOUN
gujaf-62	7	53	survival	survival	NOUN
gujaf-62	7	54	by	by	ADP
gujaf-62	7	55	extension	extension	NOUN
gujaf-62	7	56	.	.	PUNCT
gujaf-62	8	1	keywords	keyword	NOUN
gujaf-62	8	2	:	:	PUNCT
gujaf-62	8	3	accounting	accounting	NOUN
gujaf-62	8	4	disclosure	disclosure	NOUN
gujaf-62	8	5	,	,	PUNCT
gujaf-62	8	6	cement	cement	NOUN
gujaf-62	8	7	companies	company	NOUN
gujaf-62	8	8	,	,	PUNCT
gujaf-62	8	9	environmental	environmental	ADJ
gujaf-62	8	10	accounting	accounting	NOUN
gujaf-62	8	11	,	,	PUNCT
gujaf-62	8	12	financial	financial	ADJ
gujaf-62	8	13	performance	performance	NOUN
gujaf-62	8	14	1	1	NUM
gujaf-62	8	15	.	.	PUNCT
gujaf-62	9	1	introduction	introduction	NOUN
gujaf-62	9	2	there	there	PRON
gujaf-62	9	3	are	be	VERB
gujaf-62	9	4	several	several	ADJ
gujaf-62	9	5	problems	problem	NOUN
gujaf-62	9	6	with	with	ADP
gujaf-62	9	7	increasing	increase	VERB
gujaf-62	9	8	concern	concern	NOUN
gujaf-62	9	9	about	about	ADP
gujaf-62	9	10	environmental	environmental	ADJ
gujaf-62	9	11	degradation	degradation	NOUN
gujaf-62	9	12	and	and	CCONJ
gujaf-62	9	13	resources	resource	NOUN
gujaf-62	9	14	depletion	depletion	NOUN
gujaf-62	9	15	which	which	PRON
gujaf-62	9	16	is	be	AUX
gujaf-62	9	17	a	a	DET
gujaf-62	9	18	source	source	NOUN
gujaf-62	9	19	of	of	ADP
gujaf-62	9	20	worry	worry	NOUN
gujaf-62	9	21	.	.	PUNCT
gujaf-62	10	1	environmental	environmental	ADJ
gujaf-62	10	2	problems	problem	NOUN
gujaf-62	10	3	discussed	discuss	VERB
gujaf-62	10	4	today	today	NOUN
gujaf-62	10	5	are	be	AUX
gujaf-62	10	6	of	of	ADP
gujaf-62	10	7	global	global	ADJ
gujaf-62	10	8	concern	concern	NOUN
gujaf-62	10	9	and	and	CCONJ
gujaf-62	10	10	have	have	VERB
gujaf-62	10	11	possible	possible	ADJ
gujaf-62	10	12	influences	influence	NOUN
gujaf-62	10	13	that	that	PRON
gujaf-62	10	14	far	far	ADV
gujaf-62	10	15	surpass	surpass	VERB
gujaf-62	10	16	what	what	PRON
gujaf-62	10	17	could	could	AUX
gujaf-62	10	18	be	be	AUX
gujaf-62	10	19	imagined	imagine	VERB
gujaf-62	10	20	fifty	fifty	NUM
gujaf-62	10	21	years	year	NOUN
gujaf-62	10	22	ago	ago	ADV
gujaf-62	10	23	.	.	PUNCT
gujaf-62	11	1	cements	cement	VERB
gujaf-62	11	2	companies	company	NOUN
gujaf-62	11	3	in	in	ADP
gujaf-62	11	4	nigeria	nigeria	PROPN
gujaf-62	11	5	are	be	AUX
gujaf-62	11	6	usually	usually	ADV
gujaf-62	11	7	faced	face	VERB
gujaf-62	11	8	with	with	ADP
gujaf-62	11	9	youth	youth	NOUN
gujaf-62	11	10	restiveness	restiveness	NOUN
gujaf-62	11	11	as	as	ADP
gujaf-62	11	12	a	a	DET
gujaf-62	11	13	result	result	NOUN
gujaf-62	11	14	of	of	ADP
gujaf-62	11	15	unemployment	unemployment	NOUN
gujaf-62	11	16	,	,	PUNCT
gujaf-62	11	17	and	and	CCONJ
gujaf-62	11	18	non	non	ADJ
gujaf-62	11	19	-	-	NOUN
gujaf-62	11	20	availability	availability	NOUN
gujaf-62	11	21	of	of	ADP
gujaf-62	11	22	social	social	ADJ
gujaf-62	11	23	amenities	amenity	NOUN
gujaf-62	11	24	.	.	PUNCT
gujaf-62	12	1	this	this	PRON
gujaf-62	12	2	has	have	AUX
gujaf-62	12	3	led	lead	VERB
gujaf-62	12	4	to	to	ADP
gujaf-62	12	5	series	series	NOUN
gujaf-62	12	6	of	of	ADP
gujaf-62	12	7	vandalization	vandalization	NOUN
gujaf-62	12	8	of	of	ADP
gujaf-62	12	9	valuable	valuable	ADJ
gujaf-62	12	10	companies	company	NOUN
gujaf-62	12	11	’	’	PART
gujaf-62	12	12	properties	property	NOUN
gujaf-62	12	13	.	.	PUNCT
gujaf-62	13	1	the	the	DET
gujaf-62	13	2	above	above	ADJ
gujaf-62	13	3	problem	problem	NOUN
gujaf-62	13	4	could	could	AUX
gujaf-62	13	5	be	be	AUX
gujaf-62	13	6	ameliorated	ameliorate	VERB
gujaf-62	13	7	if	if	SCONJ
gujaf-62	13	8	the	the	DET
gujaf-62	13	9	cements	cement	NOUN
gujaf-62	13	10	companies	company	NOUN
gujaf-62	13	11	did	do	AUX
gujaf-62	13	12	not	not	PART
gujaf-62	13	13	manage	manage	VERB
gujaf-62	13	14	their	their	PRON
gujaf-62	13	15	social	social	ADJ
gujaf-62	13	16	and	and	CCONJ
gujaf-62	13	17	environmental	environmental	ADJ
gujaf-62	13	18	cost	cost	NOUN
gujaf-62	13	19	efficiently	efficiently	ADV
gujaf-62	13	20	and	and	CCONJ
gujaf-62	13	21	effectively	effectively	ADV
gujaf-62	13	22	(	(	PUNCT
gujaf-62	13	23	folayan	folayan	ADJ
gujaf-62	13	24	,	,	PUNCT
gujaf-62	13	25	2016	2016	NUM
gujaf-62	13	26	)	)	PUNCT
gujaf-62	13	27	returns	return	NOUN
gujaf-62	13	28	or	or	CCONJ
gujaf-62	13	29	profit	profit	NOUN
gujaf-62	13	30	of	of	ADP
gujaf-62	13	31	cement	cement	NOUN
gujaf-62	13	32	companies	company	NOUN
gujaf-62	13	33	in	in	ADP
gujaf-62	13	34	nigeria	nigeria	PROPN
gujaf-62	13	35	can	can	AUX
gujaf-62	13	36	be	be	AUX
gujaf-62	13	37	grossly	grossly	ADV
gujaf-62	13	38	affected	affect	VERB
gujaf-62	13	39	if	if	SCONJ
gujaf-62	13	40	the	the	DET
gujaf-62	13	41	environment	environment	NOUN
gujaf-62	13	42	is	be	AUX
gujaf-62	13	43	neglected	neglect	VERB
gujaf-62	13	44	or	or	CCONJ
gujaf-62	13	45	inadequately	inadequately	ADV
gujaf-62	13	46	taken	take	VERB
gujaf-62	13	47	care	care	NOUN
gujaf-62	13	48	of	of	ADP
gujaf-62	13	49	.	.	PUNCT
gujaf-62	14	1	ordinarily	ordinarily	ADV
gujaf-62	14	2	,	,	PUNCT
gujaf-62	14	3	any	any	DET
gujaf-62	14	4	rational	rational	ADJ
gujaf-62	14	5	entity	entity	NOUN
gujaf-62	14	6	can	can	AUX
gujaf-62	14	7	not	not	PART
gujaf-62	14	8	afford	afford	VERB
gujaf-62	14	9	to	to	PART
gujaf-62	14	10	spoil	spoil	VERB
gujaf-62	14	11	or	or	CCONJ
gujaf-62	14	12	be	be	AUX
gujaf-62	14	13	carefree	carefree	ADJ
gujaf-62	14	14	with	with	ADP
gujaf-62	14	15	a	a	DET
gujaf-62	14	16	profitable	profitable	ADJ
gujaf-62	14	17	or	or	CCONJ
gujaf-62	14	18	potentially	potentially	ADV
gujaf-62	14	19	profitable	profitable	ADJ
gujaf-62	14	20	venture	venture	NOUN
gujaf-62	14	21	and	and	CCONJ
gujaf-62	14	22	expect	expect	VERB
gujaf-62	14	23	huge	huge	ADJ
gujaf-62	14	24	returns	return	NOUN
gujaf-62	14	25	.	.	PUNCT
gujaf-62	15	1	in	in	ADP
gujaf-62	15	2	other	other	ADJ
gujaf-62	15	3	words	word	NOUN
gujaf-62	15	4	,	,	PUNCT
gujaf-62	15	5	cement	cement	NOUN
gujaf-62	15	6	companies	company	NOUN
gujaf-62	15	7	in	in	ADP
gujaf-62	15	8	nigeria	nigeria	PROPN
gujaf-62	15	9	ought	ought	AUX
gujaf-62	15	10	to	to	PART
gujaf-62	15	11	naturally	naturally	ADV
gujaf-62	15	12	account	account	VERB
gujaf-62	15	13	for	for	ADP
gujaf-62	15	14	the	the	DET
gujaf-62	15	15	pollution	pollution	NOUN
gujaf-62	15	16	,	,	PUNCT
gujaf-62	15	17	emissions	emission	NOUN
gujaf-62	15	18	and	and	CCONJ
gujaf-62	15	19	degradations	degradation	NOUN
gujaf-62	15	20	arising	arise	VERB
gujaf-62	15	21	as	as	ADP
gujaf-62	15	22	a	a	DET
gujaf-62	15	23	result	result	NOUN
gujaf-62	15	24	of	of	ADP
gujaf-62	15	25	their	their	PRON
gujaf-62	15	26	economic	economic	ADJ
gujaf-62	15	27	activities	activity	NOUN
gujaf-62	15	28	in	in	ADP
gujaf-62	15	29	to	to	ADP
gujaf-62	15	30	the	the	DET
gujaf-62	15	31	environment	environment	NOUN
gujaf-62	15	32	.	.	PUNCT
gujaf-62	16	1	returns	return	NOUN
gujaf-62	16	2	should	should	AUX
gujaf-62	16	3	never	never	ADV
gujaf-62	16	4	be	be	AUX
gujaf-62	16	5	the	the	DET
gujaf-62	16	6	only	only	ADJ
gujaf-62	16	7	report	report	NOUN
gujaf-62	16	8	shareholders	shareholder	NOUN
gujaf-62	16	9	would	would	AUX
gujaf-62	16	10	be	be	AUX
gujaf-62	16	11	eager	eager	ADJ
gujaf-62	16	12	to	to	PART
gujaf-62	16	13	applaud	applaud	VERB
gujaf-62	16	14	.	.	PUNCT
gujaf-62	17	1	reports	report	NOUN
gujaf-62	17	2	of	of	ADP
gujaf-62	17	3	damages	damage	NOUN
gujaf-62	17	4	to	to	ADP
gujaf-62	17	5	the	the	DET
gujaf-62	17	6	mailto:johnson.olowookere@uniosun.edu.ng	mailto:johnson.olowookere@uniosun.edu.ng	PROPN
gujaf-62	17	7	mailto:abiodun.taiwo@pgc.uniosun.edu.ng	mailto:abiodun.taiwo@pgc.uniosun.edu.ng	PUNCT
gujaf-62	17	8	mailto:ayuba.onifade@pgc.uniosun.edu.ng	mailto:ayuba.onifade@pgc.uniosun.edu.ng	PROPN
gujaf-62	17	9	gusau	gusau	ADJ
gujaf-62	17	10	journal	journal	NOUN
gujaf-62	17	11	of	of	ADP
gujaf-62	17	12	accounting	accounting	NOUN
gujaf-62	17	13	and	and	CCONJ
gujaf-62	17	14	finance	finance	NOUN
gujaf-62	17	15	,	,	PUNCT
gujaf-62	17	16	vol	vol	NOUN
gujaf-62	17	17	.	.	PROPN
gujaf-62	17	18	2	2	NUM
gujaf-62	17	19	,	,	PUNCT
gujaf-62	17	20	issue	issue	NOUN
gujaf-62	17	21	2	2	NUM
gujaf-62	17	22	,	,	PUNCT
gujaf-62	17	23	april	april	PROPN
gujaf-62	17	24	,	,	PUNCT
gujaf-62	17	25	2021	2021	NUM
gujaf-62	17	26	3	3	NUM
gujaf-62	17	27	environment	environment	NOUN
gujaf-62	17	28	,	,	PUNCT
gujaf-62	17	29	pollution	pollution	NOUN
gujaf-62	17	30	of	of	ADP
gujaf-62	17	31	various	various	ADJ
gujaf-62	17	32	forms	form	NOUN
gujaf-62	17	33	,	,	PUNCT
gujaf-62	17	34	emissions	emission	NOUN
gujaf-62	17	35	into	into	ADP
gujaf-62	17	36	the	the	DET
gujaf-62	17	37	air	air	NOUN
gujaf-62	17	38	etc	etc	X
gujaf-62	17	39	must	must	AUX
gujaf-62	17	40	be	be	AUX
gujaf-62	17	41	accounted	account	VERB
gujaf-62	17	42	for	for	ADP
gujaf-62	17	43	,	,	PUNCT
gujaf-62	17	44	rectification	rectification	NOUN
gujaf-62	17	45	procedures	procedure	NOUN
gujaf-62	17	46	,	,	PUNCT
gujaf-62	17	47	compensations	compensation	NOUN
gujaf-62	17	48	where	where	SCONJ
gujaf-62	17	49	necessary	necessary	ADJ
gujaf-62	17	50	and	and	CCONJ
gujaf-62	17	51	preventative	preventative	ADJ
gujaf-62	17	52	measures	measure	NOUN
gujaf-62	17	53	to	to	PART
gujaf-62	17	54	put	put	VERB
gujaf-62	17	55	in	in	ADP
gujaf-62	17	56	place	place	NOUN
gujaf-62	17	57	are	be	AUX
gujaf-62	17	58	some	some	PRON
gujaf-62	17	59	of	of	ADP
gujaf-62	17	60	the	the	DET
gujaf-62	17	61	items	item	NOUN
gujaf-62	17	62	that	that	PRON
gujaf-62	17	63	should	should	AUX
gujaf-62	17	64	feature	feature	VERB
gujaf-62	17	65	in	in	ADP
gujaf-62	17	66	annual	annual	ADJ
gujaf-62	17	67	reports	report	NOUN
gujaf-62	17	68	of	of	ADP
gujaf-62	17	69	organizations	organization	NOUN
gujaf-62	17	70	(	(	PUNCT
gujaf-62	17	71	osemene	osemene	NOUN
gujaf-62	17	72	,	,	PUNCT
gujaf-62	17	73	kasum	kasum	PROPN
gujaf-62	17	74	&	&	CCONJ
gujaf-62	17	75	yahaya	yahaya	PROPN
gujaf-62	17	76	,	,	PUNCT
gujaf-62	17	77	2012	2012	NUM
gujaf-62	17	78	)	)	PUNCT
gujaf-62	17	79	the	the	DET
gujaf-62	17	80	limited	limited	ADJ
gujaf-62	17	81	awareness	awareness	NOUN
gujaf-62	17	82	of	of	ADP
gujaf-62	17	83	environmental	environmental	ADJ
gujaf-62	17	84	costing	cost	VERB
gujaf-62	17	85	principles	principle	NOUN
gujaf-62	17	86	and	and	CCONJ
gujaf-62	17	87	methodology	methodology	NOUN
gujaf-62	17	88	has	have	AUX
gujaf-62	17	89	become	become	VERB
gujaf-62	17	90	a	a	DET
gujaf-62	17	91	paramount	paramount	ADJ
gujaf-62	17	92	issue	issue	NOUN
gujaf-62	17	93	to	to	PART
gujaf-62	17	94	be	be	AUX
gujaf-62	17	95	addressed	address	VERB
gujaf-62	17	96	.	.	PUNCT
gujaf-62	18	1	if	if	SCONJ
gujaf-62	18	2	environmental	environmental	ADJ
gujaf-62	18	3	issues	issue	NOUN
gujaf-62	18	4	and	and	CCONJ
gujaf-62	18	5	activities	activity	NOUN
gujaf-62	18	6	that	that	PRON
gujaf-62	18	7	are	be	AUX
gujaf-62	18	8	vital	vital	ADJ
gujaf-62	18	9	are	be	AUX
gujaf-62	18	10	not	not	PART
gujaf-62	18	11	disclosed	disclose	VERB
gujaf-62	18	12	,	,	PUNCT
gujaf-62	18	13	financial	financial	ADJ
gujaf-62	18	14	statement	statement	NOUN
gujaf-62	18	15	can	can	AUX
gujaf-62	18	16	not	not	PART
gujaf-62	18	17	be	be	AUX
gujaf-62	18	18	said	say	VERB
gujaf-62	18	19	to	to	PART
gujaf-62	18	20	reveal	reveal	VERB
gujaf-62	18	21	state	state	NOUN
gujaf-62	18	22	of	of	ADP
gujaf-62	18	23	a	a	DET
gujaf-62	18	24	‘	'	PUNCT
gujaf-62	18	25	true	true	ADJ
gujaf-62	18	26	and	and	CCONJ
gujaf-62	18	27	fair	fair	ADJ
gujaf-62	18	28	view	view	NOUN
gujaf-62	18	29	of	of	ADP
gujaf-62	18	30	affairs	affair	NOUN
gujaf-62	18	31	’	'	PUNCT
gujaf-62	18	32	.	.	PUNCT
gujaf-62	19	1	lack	lack	NOUN
gujaf-62	19	2	of	of	ADP
gujaf-62	19	3	proper	proper	ADJ
gujaf-62	19	4	use	use	NOUN
gujaf-62	19	5	of	of	ADP
gujaf-62	19	6	international	international	ADJ
gujaf-62	19	7	accounting	accounting	NOUN
gujaf-62	19	8	standards	standard	NOUN
gujaf-62	19	9	in	in	ADP
gujaf-62	19	10	affected	affected	ADJ
gujaf-62	19	11	countries	country	NOUN
gujaf-62	19	12	of	of	ADP
gujaf-62	19	13	which	which	PRON
gujaf-62	19	14	nigeria	nigeria	PROPN
gujaf-62	19	15	is	be	AUX
gujaf-62	19	16	a	a	DET
gujaf-62	19	17	part	part	NOUN
gujaf-62	19	18	hinders	hinder	VERB
gujaf-62	19	19	“	"	PUNCT
gujaf-62	19	20	transparency	transparency	NOUN
gujaf-62	19	21	in	in	ADP
gujaf-62	19	22	the	the	DET
gujaf-62	19	23	financial	financial	ADJ
gujaf-62	19	24	statements	statement	NOUN
gujaf-62	19	25	of	of	ADP
gujaf-62	19	26	corporate	corporate	ADJ
gujaf-62	19	27	body	body	NOUN
gujaf-62	19	28	(	(	PUNCT
gujaf-62	19	29	folayan	folayan	ADJ
gujaf-62	19	30	,	,	PUNCT
gujaf-62	19	31	2016	2016	NUM
gujaf-62	19	32	)	)	PUNCT
gujaf-62	19	33	epstein	epstein	PROPN
gujaf-62	19	34	(	(	PUNCT
gujaf-62	19	35	2004	2004	NUM
gujaf-62	19	36	)	)	PUNCT
gujaf-62	19	37	established	establish	VERB
gujaf-62	19	38	that	that	SCONJ
gujaf-62	19	39	standard	standard	NOUN
gujaf-62	19	40	-	-	PUNCT
gujaf-62	19	41	setters	setter	NOUN
gujaf-62	19	42	also	also	ADV
gujaf-62	19	43	attempt	attempt	VERB
gujaf-62	19	44	to	to	PART
gujaf-62	19	45	create	create	VERB
gujaf-62	19	46	a	a	DET
gujaf-62	19	47	standard	standard	ADJ
gujaf-62	19	48	set	set	NOUN
gujaf-62	19	49	of	of	ADP
gujaf-62	19	50	disclosures	disclosure	NOUN
gujaf-62	19	51	and	and	CCONJ
gujaf-62	19	52	performance	performance	NOUN
gujaf-62	19	53	metrics	metric	NOUN
gujaf-62	19	54	to	to	PART
gujaf-62	19	55	compare	compare	VERB
gujaf-62	19	56	the	the	DET
gujaf-62	19	57	performance	performance	NOUN
gujaf-62	19	58	of	of	ADP
gujaf-62	19	59	corporate	corporate	ADJ
gujaf-62	19	60	social	social	ADJ
gujaf-62	19	61	environment	environment	NOUN
gujaf-62	19	62	across	across	ADP
gujaf-62	19	63	sectors	sector	NOUN
gujaf-62	19	64	in	in	ADP
gujaf-62	19	65	an	an	DET
gujaf-62	19	66	effort	effort	NOUN
gujaf-62	19	67	to	to	PART
gujaf-62	19	68	make	make	VERB
gujaf-62	19	69	unified	unified	ADJ
gujaf-62	19	70	standards	standard	NOUN
gujaf-62	19	71	operational	operational	ADJ
gujaf-62	19	72	.	.	PUNCT
gujaf-62	20	1	however	however	ADV
gujaf-62	20	2	,	,	PUNCT
gujaf-62	20	3	this	this	DET
gujaf-62	20	4	attempt	attempt	NOUN
gujaf-62	20	5	of	of	ADP
gujaf-62	20	6	unified	unified	ADJ
gujaf-62	20	7	standards	standard	NOUN
gujaf-62	20	8	creation	creation	NOUN
gujaf-62	20	9	was	be	AUX
gujaf-62	20	10	confronted	confront	VERB
gujaf-62	20	11	with	with	ADP
gujaf-62	20	12	some	some	DET
gujaf-62	20	13	challenges	challenge	NOUN
gujaf-62	20	14	.	.	PUNCT
gujaf-62	21	1	these	these	DET
gujaf-62	21	2	challenges	challenge	NOUN
gujaf-62	21	3	were	be	AUX
gujaf-62	21	4	complicated	complicate	VERB
gujaf-62	21	5	by	by	ADP
gujaf-62	21	6	variations	variation	NOUN
gujaf-62	21	7	in	in	ADP
gujaf-62	21	8	company	company	NOUN
gujaf-62	21	9	size	size	NOUN
gujaf-62	21	10	,	,	PUNCT
gujaf-62	21	11	geographical	geographical	ADJ
gujaf-62	21	12	diversity	diversity	NOUN
gujaf-62	21	13	,	,	PUNCT
gujaf-62	21	14	complexity	complexity	NOUN
gujaf-62	21	15	and	and	CCONJ
gujaf-62	21	16	social	social	ADJ
gujaf-62	21	17	effect	effect	NOUN
gujaf-62	21	18	of	of	ADP
gujaf-62	21	19	goods	good	NOUN
gujaf-62	21	20	and	and	CCONJ
gujaf-62	21	21	activities	activity	NOUN
gujaf-62	21	22	.	.	PUNCT
gujaf-62	22	1	in	in	ADP
gujaf-62	22	2	spite	spite	NOUN
gujaf-62	22	3	of	of	ADP
gujaf-62	22	4	the	the	DET
gujaf-62	22	5	afore	afore	ADV
gujaf-62	22	6	-	-	PUNCT
gujaf-62	22	7	mentioned	mention	VERB
gujaf-62	22	8	,	,	PUNCT
gujaf-62	22	9	both	both	CCONJ
gujaf-62	22	10	internal	internal	ADJ
gujaf-62	22	11	and	and	CCONJ
gujaf-62	22	12	external	external	ADJ
gujaf-62	22	13	stakeholders	stakeholder	NOUN
gujaf-62	22	14	will	will	AUX
gujaf-62	22	15	greatly	greatly	ADV
gujaf-62	22	16	benefit	benefit	VERB
gujaf-62	22	17	from	from	ADP
gujaf-62	22	18	a	a	DET
gujaf-62	22	19	comprehensive	comprehensive	ADJ
gujaf-62	22	20	range	range	NOUN
gujaf-62	22	21	of	of	ADP
gujaf-62	22	22	policies	policy	NOUN
gujaf-62	22	23	that	that	PRON
gujaf-62	22	24	incorporates	incorporate	VERB
gujaf-62	22	25	social	social	ADJ
gujaf-62	22	26	,	,	PUNCT
gujaf-62	22	27	environmental	environmental	ADJ
gujaf-62	22	28	and	and	CCONJ
gujaf-62	22	29	economic	economic	ADJ
gujaf-62	22	30	impacts	impact	NOUN
gujaf-62	22	31	successfully	successfully	ADV
gujaf-62	22	32	.	.	PUNCT
gujaf-62	23	1	many	many	ADJ
gujaf-62	23	2	organisations	organisation	NOUN
gujaf-62	23	3	such	such	ADJ
gujaf-62	23	4	as	as	ADP
gujaf-62	23	5	new	new	ADJ
gujaf-62	23	6	economic	economic	ADJ
gujaf-62	23	7	foundation	foundation	NOUN
gujaf-62	23	8	and	and	CCONJ
gujaf-62	23	9	pricewatercooper	pricewatercooper	NOUN
gujaf-62	23	10	,	,	PUNCT
gujaf-62	23	11	have	have	AUX
gujaf-62	23	12	developed	develop	VERB
gujaf-62	23	13	social	social	ADJ
gujaf-62	23	14	metrics	metric	NOUN
gujaf-62	23	15	to	to	PART
gujaf-62	23	16	be	be	AUX
gujaf-62	23	17	used	use	VERB
gujaf-62	23	18	in	in	ADP
gujaf-62	23	19	the	the	DET
gujaf-62	23	20	proposed	propose	VERB
gujaf-62	23	21	external	external	ADJ
gujaf-62	23	22	sustainability	sustainability	NOUN
gujaf-62	23	23	reporting	reporting	NOUN
gujaf-62	23	24	standards	standard	NOUN
gujaf-62	23	25	,	,	PUNCT
gujaf-62	23	26	consequent	consequent	ADJ
gujaf-62	23	27	upon	upon	SCONJ
gujaf-62	23	28	a	a	DET
gujaf-62	23	29	call	call	NOUN
gujaf-62	23	30	for	for	ADP
gujaf-62	23	31	input	input	NOUN
gujaf-62	23	32	from	from	ADP
gujaf-62	23	33	the	the	DET
gujaf-62	23	34	global	global	ADJ
gujaf-62	23	35	reporting	reporting	NOUN
gujaf-62	23	36	initiative	initiative	NOUN
gujaf-62	23	37	(	(	PUNCT
gujaf-62	23	38	gri	gri	PROPN
gujaf-62	23	39	)	)	PUNCT
gujaf-62	23	40	.	.	PUNCT
gujaf-62	24	1	many	many	ADJ
gujaf-62	24	2	studies	study	NOUN
gujaf-62	24	3	have	have	AUX
gujaf-62	24	4	shown	show	VERB
gujaf-62	24	5	that	that	SCONJ
gujaf-62	24	6	environmental	environmental	ADJ
gujaf-62	24	7	disclosures	disclosure	NOUN
gujaf-62	24	8	in	in	ADP
gujaf-62	24	9	developed	developed	ADJ
gujaf-62	24	10	countries	country	NOUN
gujaf-62	24	11	of	of	ADP
gujaf-62	24	12	the	the	DET
gujaf-62	24	13	world	world	NOUN
gujaf-62	24	14	,	,	PUNCT
gujaf-62	24	15	such	such	ADJ
gujaf-62	24	16	as	as	ADP
gujaf-62	24	17	the	the	DET
gujaf-62	24	18	us	us	PROPN
gujaf-62	24	19	,	,	PUNCT
gujaf-62	24	20	uk	uk	PROPN
gujaf-62	24	21	,	,	PUNCT
gujaf-62	24	22	and	and	CCONJ
gujaf-62	24	23	australia	australia	PROPN
gujaf-62	24	24	have	have	AUX
gujaf-62	24	25	increased	increase	VERB
gujaf-62	24	26	over	over	ADP
gujaf-62	24	27	the	the	DET
gujaf-62	24	28	years	year	NOUN
gujaf-62	24	29	(	(	PUNCT
gujaf-62	24	30	adam	adam	PROPN
gujaf-62	24	31	,	,	PUNCT
gujaf-62	24	32	hills	hills	PROPN
gujaf-62	24	33	&	&	CCONJ
gujaf-62	24	34	robert	robert	PROPN
gujaf-62	24	35	,	,	PUNCT
gujaf-62	24	36	1998	1998	NUM
gujaf-62	24	37	;	;	PUNCT
gujaf-62	24	38	frost	frost	NOUN
gujaf-62	24	39	&	&	CCONJ
gujaf-62	24	40	wilmshurst	wilmshurst	PROPN
gujaf-62	24	41	,	,	PUNCT
gujaf-62	24	42	2000	2000	NUM
gujaf-62	24	43	;	;	PUNCT
gujaf-62	24	44	walden	walden	NOUN
gujaf-62	24	45	,	,	PUNCT
gujaf-62	24	46	1993	1993	NUM
gujaf-62	24	47	)	)	PUNCT
gujaf-62	24	48	.	.	PUNCT
gujaf-62	25	1	this	this	PRON
gujaf-62	25	2	notwithstanding	notwithstanding	ADP
gujaf-62	25	3	,	,	PUNCT
gujaf-62	25	4	environmental	environmental	ADJ
gujaf-62	25	5	disclosures	disclosure	NOUN
gujaf-62	25	6	remain	remain	VERB
gujaf-62	25	7	voluntary	voluntary	ADJ
gujaf-62	25	8	initiative	initiative	NOUN
gujaf-62	25	9	in	in	ADP
gujaf-62	25	10	some	some	DET
gujaf-62	25	11	developing	develop	VERB
gujaf-62	25	12	countries	country	NOUN
gujaf-62	25	13	,	,	PUNCT
gujaf-62	25	14	like	like	ADP
gujaf-62	25	15	nigeria	nigeria	PROPN
gujaf-62	25	16	.	.	PUNCT
gujaf-62	26	1	not	not	PART
gujaf-62	26	2	many	many	ADJ
gujaf-62	26	3	works	work	NOUN
gujaf-62	26	4	are	be	AUX
gujaf-62	26	5	known	know	VERB
gujaf-62	26	6	to	to	ADP
gujaf-62	26	7	the	the	DET
gujaf-62	26	8	researchers	researcher	NOUN
gujaf-62	26	9	on	on	ADP
gujaf-62	26	10	environmental	environmental	ADJ
gujaf-62	26	11	disclosure	disclosure	NOUN
gujaf-62	26	12	and	and	CCONJ
gujaf-62	26	13	financial	financial	ADJ
gujaf-62	26	14	performance	performance	NOUN
gujaf-62	26	15	bordering	border	VERB
gujaf-62	26	16	on	on	ADP
gujaf-62	26	17	cement	cement	NOUN
gujaf-62	26	18	companies	company	NOUN
gujaf-62	26	19	specifically	specifically	ADV
gujaf-62	26	20	in	in	ADP
gujaf-62	26	21	nigeria	nigeria	PROPN
gujaf-62	26	22	.	.	PUNCT
gujaf-62	27	1	globally	globally	ADV
gujaf-62	27	2	,	,	PUNCT
gujaf-62	27	3	cement	cement	NOUN
gujaf-62	27	4	industry	industry	NOUN
gujaf-62	27	5	is	be	AUX
gujaf-62	27	6	one	one	NUM
gujaf-62	27	7	of	of	ADP
gujaf-62	27	8	the	the	DET
gujaf-62	27	9	largest	large	ADJ
gujaf-62	27	10	industrial	industrial	ADJ
gujaf-62	27	11	sectors	sector	NOUN
gujaf-62	27	12	emitting	emit	VERB
gujaf-62	27	13	carbon	carbon	NOUN
gujaf-62	27	14	.	.	PUNCT
gujaf-62	28	1	the	the	DET
gujaf-62	28	2	cement	cement	NOUN
gujaf-62	28	3	manufacturing	manufacturing	NOUN
gujaf-62	28	4	process	process	NOUN
gujaf-62	28	5	is	be	AUX
gujaf-62	28	6	not	not	PART
gujaf-62	28	7	only	only	ADV
gujaf-62	28	8	a	a	DET
gujaf-62	28	9	source	source	NOUN
gujaf-62	28	10	of	of	ADP
gujaf-62	28	11	co2	co2	NOUN
gujaf-62	28	12	emissions	emission	NOUN
gujaf-62	28	13	related	relate	VERB
gujaf-62	28	14	to	to	ADP
gujaf-62	28	15	combustion	combustion	NOUN
gujaf-62	28	16	,	,	PUNCT
gujaf-62	28	17	but	but	CCONJ
gujaf-62	28	18	also	also	ADV
gujaf-62	28	19	a	a	DET
gujaf-62	28	20	large	large	ADJ
gujaf-62	28	21	source	source	NOUN
gujaf-62	28	22	of	of	ADP
gujaf-62	28	23	co2	co2	NOUN
gujaf-62	28	24	emissions	emission	NOUN
gujaf-62	28	25	related	relate	VERB
gujaf-62	28	26	industrial	industrial	ADJ
gujaf-62	28	27	process	process	NOUN
gujaf-62	28	28	(	(	PUNCT
gujaf-62	28	29	milkulck	milkulck	ADJ
gujaf-62	28	30	,	,	PUNCT
gujaf-62	28	31	vujanovic	vujanovic	ADJ
gujaf-62	28	32	,	,	PUNCT
gujaf-62	28	33	markowska	markowska	NOUN
gujaf-62	28	34	,	,	PUNCT
gujaf-62	28	35	&	&	CCONJ
gujaf-62	28	36	filkoski	filkoski	PROPN
gujaf-62	28	37	,	,	PUNCT
gujaf-62	28	38	2013	2013	NUM
gujaf-62	28	39	)	)	PUNCT
gujaf-62	28	40	)	)	PUNCT
gujaf-62	28	41	.	.	PUNCT
gujaf-62	29	1	large	large	ADJ
gujaf-62	29	2	amount	amount	NOUN
gujaf-62	29	3	of	of	ADP
gujaf-62	29	4	various	various	ADJ
gujaf-62	29	5	greenhouse	greenhouse	NOUN
gujaf-62	29	6	gases	gas	NOUN
gujaf-62	29	7	particularly	particularly	ADV
gujaf-62	29	8	co2	co2	NOUN
gujaf-62	29	9	are	be	AUX
gujaf-62	29	10	emitted	emit	VERB
gujaf-62	29	11	during	during	ADP
gujaf-62	29	12	the	the	DET
gujaf-62	29	13	cement	cement	NOUN
gujaf-62	29	14	production	production	NOUN
gujaf-62	29	15	process	process	NOUN
gujaf-62	29	16	.	.	PUNCT
gujaf-62	30	1	the	the	DET
gujaf-62	30	2	cement	cement	NOUN
gujaf-62	30	3	industry	industry	NOUN
gujaf-62	30	4	alone	alone	ADV
gujaf-62	30	5	accounts	account	VERB
gujaf-62	30	6	for	for	ADP
gujaf-62	30	7	around	around	ADP
gujaf-62	30	8	41	41	NUM
gujaf-62	30	9	%	%	NOUN
gujaf-62	30	10	of	of	ADP
gujaf-62	30	11	the	the	DET
gujaf-62	30	12	eu	eu	PROPN
gujaf-62	30	13	and	and	CCONJ
gujaf-62	30	14	approximately	approximately	ADV
gujaf-62	30	15	5	5	NUM
gujaf-62	30	16	%	%	NOUN
gujaf-62	30	17	of	of	ADP
gujaf-62	30	18	the	the	DET
gujaf-62	30	19	world	world	NOUN
gujaf-62	30	20	anthropogenic	anthropogenic	ADJ
gujaf-62	30	21	co2	co2	NOUN
gujaf-62	30	22	emissions	emission	NOUN
gujaf-62	30	23	(	(	PUNCT
gujaf-62	30	24	milkucic	milkucic	NOUN
gujaf-62	30	25	et.al	et.al	PROPN
gujaf-62	30	26	,	,	PUNCT
gujaf-62	30	27	2013	2013	NUM
gujaf-62	30	28	)	)	PUNCT
gujaf-62	30	29	.	.	PUNCT
gujaf-62	31	1	the	the	DET
gujaf-62	31	2	objective	objective	NOUN
gujaf-62	31	3	of	of	ADP
gujaf-62	31	4	this	this	DET
gujaf-62	31	5	paper	paper	NOUN
gujaf-62	31	6	is	be	AUX
gujaf-62	31	7	to	to	PART
gujaf-62	31	8	examine	examine	VERB
gujaf-62	31	9	the	the	DET
gujaf-62	31	10	influence	influence	NOUN
gujaf-62	31	11	of	of	ADP
gujaf-62	31	12	environmental	environmental	ADJ
gujaf-62	31	13	disclosure	disclosure	NOUN
gujaf-62	31	14	practices	practice	NOUN
gujaf-62	31	15	on	on	ADP
gujaf-62	31	16	financial	financial	ADJ
gujaf-62	31	17	performance	performance	NOUN
gujaf-62	31	18	of	of	ADP
gujaf-62	31	19	cement	cement	NOUN
gujaf-62	31	20	companies	company	NOUN
gujaf-62	31	21	in	in	ADP
gujaf-62	31	22	nigeria	nigeria	PROPN
gujaf-62	31	23	.	.	PUNCT
gujaf-62	32	1	2	2	X
gujaf-62	32	2	.	.	X
gujaf-62	32	3	literature	literature	PROPN
gujaf-62	32	4	review	review	PROPN
gujaf-62	32	5	2.1.1	2.1.1	NUM
gujaf-62	32	6	environmental	environmental	ADJ
gujaf-62	32	7	disclosure	disclosure	NOUN
gujaf-62	32	8	the	the	DET
gujaf-62	32	9	association	association	NOUN
gujaf-62	32	10	of	of	ADP
gujaf-62	32	11	chartered	charter	VERB
gujaf-62	32	12	and	and	CCONJ
gujaf-62	32	13	certified	certified	ADJ
gujaf-62	32	14	accountants	accountant	NOUN
gujaf-62	32	15	(	(	PUNCT
gujaf-62	32	16	acca	acca	NOUN
gujaf-62	32	17	)	)	PUNCT
gujaf-62	32	18	,	,	PUNCT
gujaf-62	32	19	described	describe	VERB
gujaf-62	32	20	environmental	environmental	ADJ
gujaf-62	32	21	disclosures	disclosure	NOUN
gujaf-62	32	22	as	as	ADP
gujaf-62	32	23	a	a	DET
gujaf-62	32	24	mixture	mixture	NOUN
gujaf-62	32	25	of	of	ADP
gujaf-62	32	26	narratives	narrative	NOUN
gujaf-62	32	27	,	,	PUNCT
gujaf-62	32	28	including	include	VERB
gujaf-62	32	29	objectives	objective	NOUN
gujaf-62	32	30	,	,	PUNCT
gujaf-62	32	31	explanations	explanation	NOUN
gujaf-62	32	32	and	and	CCONJ
gujaf-62	32	33	numerical	numerical	ADJ
gujaf-62	32	34	data	datum	NOUN
gujaf-62	32	35	,	,	PUNCT
gujaf-62	32	36	such	such	ADJ
gujaf-62	32	37	as	as	ADP
gujaf-62	32	38	the	the	DET
gujaf-62	32	39	amount	amount	NOUN
gujaf-62	32	40	of	of	ADP
gujaf-62	32	41	pollution	pollution	NOUN
gujaf-62	32	42	,	,	PUNCT
gujaf-62	32	43	resources	resource	NOUN
gujaf-62	32	44	consumed	consume	VERB
gujaf-62	32	45	for	for	ADP
gujaf-62	32	46	a	a	DET
gujaf-62	32	47	specific	specific	ADJ
gujaf-62	32	48	accounting	accounting	NOUN
gujaf-62	32	49	period	period	NOUN
gujaf-62	32	50	on	on	ADP
gujaf-62	32	51	the	the	DET
gujaf-62	32	52	environmental	environmental	ADJ
gujaf-62	32	53	effect	effect	NOUN
gujaf-62	32	54	of	of	ADP
gujaf-62	32	55	a	a	DET
gujaf-62	32	56	company	company	NOUN
gujaf-62	32	57	.	.	PUNCT
gujaf-62	33	1	environmental	environmental	ADJ
gujaf-62	33	2	disclosure	disclosure	NOUN
gujaf-62	33	3	is	be	AUX
gujaf-62	33	4	a	a	DET
gujaf-62	33	5	formal	formal	ADJ
gujaf-62	33	6	statement	statement	NOUN
gujaf-62	33	7	that	that	PRON
gujaf-62	33	8	defines	define	VERB
gujaf-62	33	9	the	the	DET
gujaf-62	33	10	environmental	environmental	ADJ
gujaf-62	33	11	burden	burden	NOUN
gujaf-62	33	12	and	and	CCONJ
gujaf-62	33	13	efforts	effort	NOUN
gujaf-62	33	14	of	of	ADP
gujaf-62	33	15	an	an	DET
gujaf-62	33	16	organization	organization	NOUN
gujaf-62	33	17	,	,	PUNCT
gujaf-62	33	18	including	include	VERB
gujaf-62	33	19	the	the	DET
gujaf-62	33	20	objectives	objective	NOUN
gujaf-62	33	21	of	of	ADP
gujaf-62	33	22	the	the	DET
gujaf-62	33	23	company	company	NOUN
gujaf-62	33	24	,	,	PUNCT
gujaf-62	33	25	environmental	environmental	ADJ
gujaf-62	33	26	policies	policy	NOUN
gujaf-62	33	27	and	and	CCONJ
gujaf-62	33	28	impacts	impact	NOUN
gujaf-62	33	29	regularly	regularly	ADV
gujaf-62	33	30	reported	report	VERB
gujaf-62	33	31	and	and	CCONJ
gujaf-62	33	32	released	release	VERB
gujaf-62	33	33	to	to	ADP
gujaf-62	33	34	the	the	DET
gujaf-62	33	35	public	public	ADJ
gujaf-62	33	36	(	(	PUNCT
gujaf-62	33	37	ong	ong	INTJ
gujaf-62	33	38	,	,	PUNCT
gujaf-62	33	39	tho	tho	PROPN
gujaf-62	33	40	,	,	PUNCT
gujaf-62	33	41	goh	goh	PROPN
gujaf-62	33	42	,	,	PUNCT
gujaf-62	33	43	thai	thai	PROPN
gujaf-62	33	44	,	,	PUNCT
gujaf-62	33	45	&	&	CCONJ
gujaf-62	33	46	theh	theh	VERB
gujaf-62	33	47	,	,	PUNCT
gujaf-62	33	48	2016	2016	NUM
gujaf-62	33	49	)	)	PUNCT
gujaf-62	33	50	.	.	PUNCT
gujaf-62	34	1	gusau	gusau	PROPN
gujaf-62	34	2	journal	journal	PROPN
gujaf-62	34	3	of	of	ADP
gujaf-62	34	4	accounting	accounting	NOUN
gujaf-62	34	5	and	and	CCONJ
gujaf-62	34	6	finance	finance	NOUN
gujaf-62	34	7	,	,	PUNCT
gujaf-62	34	8	vol	vol	NOUN
gujaf-62	34	9	.	.	PROPN
gujaf-62	34	10	2	2	NUM
gujaf-62	34	11	,	,	PUNCT
gujaf-62	34	12	issue	issue	NOUN
gujaf-62	34	13	2	2	NUM
gujaf-62	34	14	,	,	PUNCT
gujaf-62	34	15	april	april	PROPN
gujaf-62	34	16	,	,	PUNCT
gujaf-62	34	17	2021	2021	NUM
gujaf-62	34	18	4	4	NUM
gujaf-62	34	19	ong	ong	PROPN
gujaf-62	34	20	,	,	PUNCT
gujaf-62	34	21	tho	tho	PROPN
gujaf-62	34	22	,	,	PUNCT
gujaf-62	34	23	goh	goh	PROPN
gujaf-62	34	24	,	,	PUNCT
gujaf-62	34	25	thai	thai	PROPN
gujaf-62	34	26	,	,	PUNCT
gujaf-62	34	27	and	and	CCONJ
gujaf-62	34	28	theh	theh	VERB
gujaf-62	34	29	,	,	PUNCT
gujaf-62	34	30	(	(	PUNCT
gujaf-62	34	31	2016	2016	NUM
gujaf-62	34	32	)	)	PUNCT
gujaf-62	34	33	,	,	PUNCT
gujaf-62	34	34	further	far	ADV
gujaf-62	34	35	pointed	point	VERB
gujaf-62	34	36	out	out	ADP
gujaf-62	34	37	two	two	NUM
gujaf-62	34	38	primary	primary	ADJ
gujaf-62	34	39	form	form	NOUN
gujaf-62	34	40	of	of	ADP
gujaf-62	34	41	environmental	environmental	ADJ
gujaf-62	34	42	disclosures	disclosure	NOUN
gujaf-62	34	43	.	.	PUNCT
gujaf-62	35	1	these	these	PRON
gujaf-62	35	2	are	be	AUX
gujaf-62	35	3	:	:	PUNCT
gujaf-62	35	4	mandatory	mandatory	ADJ
gujaf-62	35	5	and	and	CCONJ
gujaf-62	35	6	voluntary	voluntary	ADJ
gujaf-62	35	7	disclosures	disclosure	NOUN
gujaf-62	35	8	.	.	PUNCT
gujaf-62	36	1	however	however	ADV
gujaf-62	36	2	,	,	PUNCT
gujaf-62	36	3	environmental	environmental	ADJ
gujaf-62	36	4	disclosure	disclosure	NOUN
gujaf-62	36	5	is	be	AUX
gujaf-62	36	6	still	still	ADV
gujaf-62	36	7	voluntarily	voluntarily	ADV
gujaf-62	36	8	reported	report	VERB
gujaf-62	36	9	without	without	ADP
gujaf-62	36	10	any	any	DET
gujaf-62	36	11	regulatory	regulatory	ADJ
gujaf-62	36	12	or	or	CCONJ
gujaf-62	36	13	legislative	legislative	ADJ
gujaf-62	36	14	requirement	requirement	NOUN
gujaf-62	36	15	in	in	ADP
gujaf-62	36	16	many	many	ADJ
gujaf-62	36	17	countries	country	NOUN
gujaf-62	36	18	including	include	VERB
gujaf-62	36	19	nigeria	nigeria	PROPN
gujaf-62	36	20	.	.	PUNCT
gujaf-62	37	1	this	this	PRON
gujaf-62	37	2	differentiates	differentiate	VERB
gujaf-62	37	3	it	it	PRON
gujaf-62	37	4	from	from	ADP
gujaf-62	37	5	corporate	corporate	ADJ
gujaf-62	37	6	social	social	ADJ
gujaf-62	37	7	responsibility	responsibility	NOUN
gujaf-62	37	8	(	(	PUNCT
gujaf-62	37	9	csr	csr	NOUN
gujaf-62	37	10	)	)	PUNCT
gujaf-62	37	11	.	.	PUNCT
gujaf-62	38	1	environmental	environmental	ADJ
gujaf-62	38	2	accounting	accounting	NOUN
gujaf-62	38	3	,	,	PUNCT
gujaf-62	38	4	in	in	ADP
gujaf-62	38	5	terms	term	NOUN
gujaf-62	38	6	of	of	ADP
gujaf-62	38	7	moral	moral	ADJ
gujaf-62	38	8	,	,	PUNCT
gujaf-62	38	9	economic	economic	ADJ
gujaf-62	38	10	,	,	PUNCT
gujaf-62	38	11	legal	legal	ADJ
gujaf-62	38	12	,	,	PUNCT
gujaf-62	38	13	ethical	ethical	ADJ
gujaf-62	38	14	and	and	CCONJ
gujaf-62	38	15	discretionary	discretionary	ADJ
gujaf-62	38	16	standards	standard	NOUN
gujaf-62	38	17	is	be	AUX
gujaf-62	38	18	best	well	ADV
gujaf-62	38	19	defined	define	VERB
gujaf-62	38	20	as	as	ADP
gujaf-62	38	21	the	the	DET
gujaf-62	38	22	achievement	achievement	NOUN
gujaf-62	38	23	or	or	CCONJ
gujaf-62	38	24	perception	perception	NOUN
gujaf-62	38	25	of	of	ADP
gujaf-62	38	26	the	the	DET
gujaf-62	38	27	achievement	achievement	NOUN
gujaf-62	38	28	of	of	ADP
gujaf-62	38	29	the	the	DET
gujaf-62	38	30	desired	desire	VERB
gujaf-62	38	31	ends	end	NOUN
gujaf-62	38	32	of	of	ADP
gujaf-62	38	33	society	society	NOUN
gujaf-62	38	34	(	(	PUNCT
gujaf-62	38	35	murray	murray	PROPN
gujaf-62	38	36	,	,	PUNCT
gujaf-62	38	37	&	&	CCONJ
gujaf-62	38	38	montanani	montanani	PROPN
gujaf-62	38	39	,	,	PUNCT
gujaf-62	38	40	1996	1996	NUM
gujaf-62	38	41	,	,	PUNCT
gujaf-62	38	42	as	as	SCONJ
gujaf-62	38	43	quoted	quote	VERB
gujaf-62	38	44	by	by	ADP
gujaf-62	38	45	riahi	riahi	NOUN
gujaf-62	38	46	-	-	PUNCT
gujaf-62	38	47	belkaoui	belkaoui	NOUN
gujaf-62	38	48	,	,	PUNCT
gujaf-62	38	49	2004	2004	NUM
gujaf-62	38	50	)	)	PUNCT
gujaf-62	38	51	.	.	PUNCT
gujaf-62	39	1	riahi	riahi	NOUN
gujaf-62	39	2	-	-	PUNCT
gujaf-62	39	3	belkaoui	belkaoui	NOUN
gujaf-62	39	4	(	(	PUNCT
gujaf-62	39	5	2004	2004	NUM
gujaf-62	39	6	)	)	PUNCT
gujaf-62	39	7	,	,	PUNCT
gujaf-62	39	8	emphasised	emphasise	VERB
gujaf-62	39	9	further	far	ADV
gujaf-62	39	10	that	that	SCONJ
gujaf-62	39	11	environmental	environmental	ADJ
gujaf-62	39	12	performance	performance	NOUN
gujaf-62	39	13	is	be	AUX
gujaf-62	39	14	an	an	DET
gujaf-62	39	15	asset	asset	NOUN
gujaf-62	39	16	that	that	PRON
gujaf-62	39	17	produces	produce	VERB
gujaf-62	39	18	future	future	ADJ
gujaf-62	39	19	rewards	reward	NOUN
gujaf-62	39	20	.	.	PUNCT
gujaf-62	40	1	it	it	PRON
gujaf-62	40	2	is	be	AUX
gujaf-62	40	3	the	the	DET
gujaf-62	40	4	product	product	NOUN
gujaf-62	40	5	of	of	ADP
gujaf-62	40	6	a	a	DET
gujaf-62	40	7	competitive	competitive	ADJ
gujaf-62	40	8	mechanism	mechanism	NOUN
gujaf-62	40	9	through	through	ADP
gujaf-62	40	10	which	which	PRON
gujaf-62	40	11	businesses	business	NOUN
gujaf-62	40	12	signal	signal	VERB
gujaf-62	40	13	to	to	PART
gujaf-62	40	14	constituents	constituent	NOUN
gujaf-62	40	15	their	their	PRON
gujaf-62	40	16	main	main	ADJ
gujaf-62	40	17	characteristics	characteristic	NOUN
gujaf-62	40	18	with	with	ADP
gujaf-62	40	19	regards	regard	NOUN
gujaf-62	40	20	to	to	ADP
gujaf-62	40	21	their	their	PRON
gujaf-62	40	22	social	social	ADJ
gujaf-62	40	23	standing	standing	NOUN
gujaf-62	40	24	.	.	PUNCT
gujaf-62	41	1	karpic	karpic	PROPN
gujaf-62	41	2	and	and	CCONJ
gujaf-62	41	3	belkaoui	belkaoui	ADJ
gujaf-62	41	4	(	(	PUNCT
gujaf-62	41	5	1998	1998	NUM
gujaf-62	41	6	)	)	PUNCT
gujaf-62	42	1	,	,	PUNCT
gujaf-62	42	2	reiterated	reiterate	VERB
gujaf-62	42	3	that	that	SCONJ
gujaf-62	42	4	environmental	environmental	ADJ
gujaf-62	42	5	accounting	accounting	NOUN
gujaf-62	42	6	disclosure	disclosure	NOUN
gujaf-62	42	7	rankings	ranking	NOUN
gujaf-62	42	8	are	be	AUX
gujaf-62	42	9	significant	significant	ADJ
gujaf-62	42	10	indicators	indicator	NOUN
gujaf-62	42	11	of	of	ADP
gujaf-62	42	12	the	the	DET
gujaf-62	42	13	organisational	organisational	ADJ
gujaf-62	42	14	effectiveness	effectiveness	NOUN
gujaf-62	42	15	of	of	ADP
gujaf-62	42	16	the	the	DET
gujaf-62	42	17	company	company	NOUN
gujaf-62	42	18	,	,	PUNCT
gujaf-62	42	19	signalling	signal	VERB
gujaf-62	42	20	to	to	ADP
gujaf-62	42	21	the	the	DET
gujaf-62	42	22	public	public	NOUN
gujaf-62	42	23	the	the	DET
gujaf-62	42	24	viability	viability	NOUN
gujaf-62	42	25	and	and	CCONJ
gujaf-62	42	26	social	social	ADJ
gujaf-62	42	27	responsiveness	responsiveness	NOUN
gujaf-62	42	28	of	of	ADP
gujaf-62	42	29	the	the	DET
gujaf-62	42	30	company	company	NOUN
gujaf-62	42	31	,	,	PUNCT
gujaf-62	42	32	creating	create	VERB
gujaf-62	42	33	a	a	DET
gujaf-62	42	34	favourable	favourable	ADJ
gujaf-62	42	35	economic	economic	ADJ
gujaf-62	42	36	,	,	PUNCT
gujaf-62	42	37	social	social	ADJ
gujaf-62	42	38	and	and	CCONJ
gujaf-62	42	39	political	political	ADJ
gujaf-62	42	40	situation	situation	NOUN
gujaf-62	42	41	for	for	ADP
gujaf-62	42	42	businesses	business	NOUN
gujaf-62	42	43	,	,	PUNCT
gujaf-62	42	44	creating	create	VERB
gujaf-62	42	45	a	a	DET
gujaf-62	42	46	better	well	ADJ
gujaf-62	42	47	reputation	reputation	NOUN
gujaf-62	42	48	,	,	PUNCT
gujaf-62	42	49	improving	improve	VERB
gujaf-62	42	50	access	access	NOUN
gujaf-62	42	51	to	to	ADP
gujaf-62	42	52	capital	capital	NOUN
gujaf-62	42	53	markets	market	NOUN
gujaf-62	42	54	and	and	CCONJ
gujaf-62	42	55	attracting	attract	VERB
gujaf-62	42	56	investors	investor	NOUN
gujaf-62	42	57	.	.	PUNCT
gujaf-62	43	1	favourable	favourable	ADJ
gujaf-62	43	2	environmental	environmental	ADJ
gujaf-62	43	3	accounting	accounting	NOUN
gujaf-62	43	4	disclosure	disclosure	NOUN
gujaf-62	43	5	is	be	AUX
gujaf-62	43	6	essentially	essentially	ADV
gujaf-62	43	7	a	a	DET
gujaf-62	43	8	signal	signal	NOUN
gujaf-62	43	9	that	that	PRON
gujaf-62	43	10	affects	affect	VERB
gujaf-62	43	11	the	the	DET
gujaf-62	43	12	behaviour	behaviour	NOUN
gujaf-62	43	13	of	of	ADP
gujaf-62	43	14	the	the	DET
gujaf-62	43	15	corporate	corporate	ADJ
gujaf-62	43	16	audiences	audience	NOUN
gujaf-62	43	17	and	and	CCONJ
gujaf-62	43	18	/or	/or	ADV
gujaf-62	43	19	stakeholders	stakeholder	NOUN
gujaf-62	43	20	of	of	ADP
gujaf-62	43	21	the	the	DET
gujaf-62	43	22	same	same	ADJ
gujaf-62	43	23	company	company	NOUN
gujaf-62	43	24	and	and	CCONJ
gujaf-62	43	25	the	the	DET
gujaf-62	43	26	expectations	expectation	NOUN
gujaf-62	43	27	of	of	ADP
gujaf-62	43	28	the	the	DET
gujaf-62	43	29	importance	importance	NOUN
gujaf-62	43	30	of	of	ADP
gujaf-62	43	31	earnings	earning	NOUN
gujaf-62	43	32	to	to	ADP
gujaf-62	43	33	the	the	DET
gujaf-62	43	34	determination	determination	NOUN
gujaf-62	43	35	of	of	ADP
gujaf-62	43	36	stock	stock	NOUN
gujaf-62	43	37	returns	return	NOUN
gujaf-62	43	38	(	(	PUNCT
gujaf-62	43	39	riahi	riahi	NOUN
gujaf-62	43	40	-	-	PUNCT
gujaf-62	43	41	belkaoui	belkaoui	NOUN
gujaf-62	43	42	,	,	PUNCT
gujaf-62	43	43	1999	1999	NUM
gujaf-62	43	44	)	)	PUNCT
gujaf-62	43	45	.	.	PUNCT
gujaf-62	44	1	2.1.2	2.1.2	NUM
gujaf-62	44	2	financial	financial	ADJ
gujaf-62	44	3	performance	performance	NOUN
gujaf-62	44	4	according	accord	VERB
gujaf-62	44	5	to	to	ADP
gujaf-62	44	6	solomon	solomon	PROPN
gujaf-62	44	7	(	(	PUNCT
gujaf-62	44	8	2020	2020	NUM
gujaf-62	44	9	)	)	PUNCT
gujaf-62	44	10	,	,	PUNCT
gujaf-62	44	11	financial	financial	ADJ
gujaf-62	44	12	performance	performance	NOUN
gujaf-62	44	13	in	in	ADP
gujaf-62	44	14	broader	broad	ADJ
gujaf-62	44	15	sense	sense	NOUN
gujaf-62	44	16	refers	refer	VERB
gujaf-62	44	17	to	to	ADP
gujaf-62	44	18	the	the	DET
gujaf-62	44	19	degree	degree	NOUN
gujaf-62	44	20	in	in	ADP
gujaf-62	44	21	which	which	PRON
gujaf-62	44	22	financial	financial	ADJ
gujaf-62	44	23	objectives	objective	NOUN
gujaf-62	44	24	have	have	AUX
gujaf-62	44	25	been	be	AUX
gujaf-62	44	26	accomplished	accomplish	VERB
gujaf-62	44	27	.	.	PUNCT
gujaf-62	45	1	it	it	PRON
gujaf-62	45	2	measures	measure	VERB
gujaf-62	45	3	how	how	SCONJ
gujaf-62	45	4	well	well	ADV
gujaf-62	45	5	a	a	DET
gujaf-62	45	6	company	company	NOUN
gujaf-62	45	7	has	have	AUX
gujaf-62	45	8	fared	fare	VERB
gujaf-62	45	9	in	in	ADP
gujaf-62	45	10	monetary	monetary	ADJ
gujaf-62	45	11	terms	term	NOUN
gujaf-62	45	12	and	and	CCONJ
gujaf-62	45	13	its	its	PRON
gujaf-62	45	14	overall	overall	ADJ
gujaf-62	45	15	financial	financial	ADJ
gujaf-62	45	16	health	health	NOUN
gujaf-62	45	17	for	for	ADP
gujaf-62	45	18	a	a	DET
gujaf-62	45	19	particular	particular	ADJ
gujaf-62	45	20	period	period	NOUN
gujaf-62	45	21	.	.	PUNCT
gujaf-62	46	1	financial	financial	ADJ
gujaf-62	46	2	performance	performance	NOUN
gujaf-62	46	3	is	be	AUX
gujaf-62	46	4	a	a	DET
gujaf-62	46	5	subjective	subjective	ADJ
gujaf-62	46	6	measure	measure	NOUN
gujaf-62	46	7	of	of	ADP
gujaf-62	46	8	how	how	SCONJ
gujaf-62	46	9	well	well	ADV
gujaf-62	46	10	a	a	DET
gujaf-62	46	11	firm	firm	NOUN
gujaf-62	46	12	utilizes	utilize	VERB
gujaf-62	46	13	its	its	PRON
gujaf-62	46	14	assets	asset	NOUN
gujaf-62	46	15	from	from	ADP
gujaf-62	46	16	its	its	PRON
gujaf-62	46	17	business	business	NOUN
gujaf-62	46	18	operation	operation	NOUN
gujaf-62	46	19	to	to	PART
gujaf-62	46	20	generate	generate	VERB
gujaf-62	46	21	profit	profit	NOUN
gujaf-62	46	22	(	(	PUNCT
gujaf-62	46	23	okafor	okafor	PROPN
gujaf-62	46	24	,	,	PUNCT
gujaf-62	46	25	2018	2018	NUM
gujaf-62	46	26	)	)	PUNCT
gujaf-62	46	27	.	.	PUNCT
gujaf-62	47	1	however	however	ADV
gujaf-62	47	2	,	,	PUNCT
gujaf-62	47	3	financial	financial	ADJ
gujaf-62	47	4	performance	performance	NOUN
gujaf-62	47	5	is	be	AUX
gujaf-62	47	6	used	use	VERB
gujaf-62	47	7	to	to	PART
gujaf-62	47	8	predict	predict	VERB
gujaf-62	47	9	the	the	DET
gujaf-62	47	10	financial	financial	ADJ
gujaf-62	47	11	well	well	NOUN
gujaf-62	47	12	-	-	PUNCT
gujaf-62	47	13	being	being	NOUN
gujaf-62	47	14	of	of	ADP
gujaf-62	47	15	a	a	DET
gujaf-62	47	16	company	company	NOUN
gujaf-62	47	17	,	,	PUNCT
gujaf-62	47	18	over	over	ADP
gujaf-62	47	19	a	a	DET
gujaf-62	47	20	period	period	NOUN
gujaf-62	47	21	of	of	ADP
gujaf-62	47	22	time	time	NOUN
gujaf-62	47	23	.	.	PUNCT
gujaf-62	48	1	this	this	PRON
gujaf-62	48	2	can	can	AUX
gujaf-62	48	3	be	be	AUX
gujaf-62	48	4	measured	measure	VERB
gujaf-62	48	5	in	in	ADP
gujaf-62	48	6	different	different	ADJ
gujaf-62	48	7	ways	way	NOUN
gujaf-62	48	8	such	such	ADJ
gujaf-62	48	9	as	as	ADP
gujaf-62	48	10	:	:	PUNCT
gujaf-62	48	11	return	return	NOUN
gujaf-62	48	12	on	on	ADP
gujaf-62	48	13	capital	capital	NOUN
gujaf-62	48	14	employed	employ	VERB
gujaf-62	48	15	(	(	PUNCT
gujaf-62	48	16	roce	roce	NOUN
gujaf-62	48	17	)	)	PUNCT
gujaf-62	48	18	,	,	PUNCT
gujaf-62	48	19	return	return	VERB
gujaf-62	48	20	on	on	ADP
gujaf-62	48	21	asset	asset	NOUN
gujaf-62	48	22	(	(	PUNCT
gujaf-62	48	23	roa	roa	PROPN
gujaf-62	48	24	)	)	PUNCT
gujaf-62	48	25	,	,	PUNCT
gujaf-62	48	26	return	return	VERB
gujaf-62	48	27	on	on	ADP
gujaf-62	48	28	equity	equity	NOUN
gujaf-62	48	29	(	(	PUNCT
gujaf-62	48	30	roe	roe	PROPN
gujaf-62	48	31	)	)	PUNCT
gujaf-62	48	32	and	and	CCONJ
gujaf-62	48	33	markets	market	VERB
gujaf-62	48	34	share	share	VERB
gujaf-62	48	35	growth	growth	NOUN
gujaf-62	48	36	(	(	PUNCT
gujaf-62	48	37	solomon	solomon	PROPN
gujaf-62	48	38	,	,	PUNCT
gujaf-62	48	39	2020	2020	NUM
gujaf-62	48	40	)	)	PUNCT
gujaf-62	48	41	.	.	PUNCT
gujaf-62	49	1	2.2	2.2	NUM
gujaf-62	49	2	theoretical	theoretical	ADJ
gujaf-62	49	3	review	review	NOUN
gujaf-62	49	4	this	this	DET
gujaf-62	49	5	study	study	NOUN
gujaf-62	49	6	is	be	AUX
gujaf-62	49	7	guided	guide	VERB
gujaf-62	49	8	by	by	ADP
gujaf-62	49	9	stakeholders	stakeholder	NOUN
gujaf-62	49	10	’	'	PUNCT
gujaf-62	49	11	theory	theory	NOUN
gujaf-62	49	12	that	that	PRON
gujaf-62	49	13	was	be	AUX
gujaf-62	49	14	introduced	introduce	VERB
gujaf-62	49	15	by	by	ADP
gujaf-62	49	16	edward	edward	PROPN
gujaf-62	49	17	freeman	freeman	PROPN
gujaf-62	49	18	(	(	PUNCT
gujaf-62	49	19	1984	1984	NUM
gujaf-62	49	20	)	)	PUNCT
gujaf-62	49	21	,	,	PUNCT
gujaf-62	49	22	according	accord	VERB
gujaf-62	49	23	to	to	ADP
gujaf-62	49	24	watts	watts	PROPN
gujaf-62	49	25	and	and	CCONJ
gujaf-62	49	26	zimmerman	zimmerman	PROPN
gujaf-62	49	27	(	(	PUNCT
gujaf-62	49	28	1998	1998	NUM
gujaf-62	49	29	)	)	PUNCT
gujaf-62	49	30	,	,	PUNCT
gujaf-62	49	31	as	as	SCONJ
gujaf-62	49	32	referenced	reference	VERB
gujaf-62	49	33	by	by	ADP
gujaf-62	49	34	ezeagba	ezeagba	NOUN
gujaf-62	49	35	,	,	PUNCT
gujaf-62	49	36	john	john	PROPN
gujaf-62	49	37	-	-	PUNCT
gujaf-62	49	38	akamelu	akamelu	PROPN
gujaf-62	49	39	,	,	PUNCT
gujaf-62	49	40	and	and	CCONJ
gujaf-62	49	41	umeoduagu	umeoduagu	NOUN
gujaf-62	49	42	(	(	PUNCT
gujaf-62	49	43	2017	2017	NUM
gujaf-62	49	44	)	)	PUNCT
gujaf-62	49	45	.	.	PUNCT
gujaf-62	50	1	it	it	PRON
gujaf-62	50	2	states	state	VERB
gujaf-62	50	3	that	that	SCONJ
gujaf-62	50	4	an	an	DET
gujaf-62	50	5	organization	organization	NOUN
gujaf-62	50	6	’s	’s	PART
gujaf-62	50	7	disclosure	disclosure	NOUN
gujaf-62	50	8	of	of	ADP
gujaf-62	50	9	social	social	ADJ
gujaf-62	50	10	and	and	CCONJ
gujaf-62	50	11	environmental	environmental	ADJ
gujaf-62	50	12	information	information	NOUN
gujaf-62	50	13	is	be	AUX
gujaf-62	50	14	due	due	ADJ
gujaf-62	50	15	to	to	ADP
gujaf-62	50	16	pressure	pressure	NOUN
gujaf-62	50	17	from	from	ADP
gujaf-62	50	18	stakeholders	stakeholder	NOUN
gujaf-62	50	19	.	.	PUNCT
gujaf-62	51	1	the	the	DET
gujaf-62	51	2	basic	basic	ADJ
gujaf-62	51	3	premise	premise	NOUN
gujaf-62	51	4	of	of	ADP
gujaf-62	51	5	this	this	PRON
gujaf-62	51	6	is	be	AUX
gujaf-62	51	7	that	that	SCONJ
gujaf-62	51	8	a	a	DET
gujaf-62	51	9	company	company	NOUN
gujaf-62	51	10	’s	’s	PART
gujaf-62	51	11	performance	performance	NOUN
gujaf-62	51	12	is	be	AUX
gujaf-62	51	13	determined	determine	VERB
gujaf-62	51	14	by	by	ADP
gujaf-62	51	15	successful	successful	ADJ
gujaf-62	51	16	management	management	NOUN
gujaf-62	51	17	of	of	ADP
gujaf-62	51	18	all	all	DET
gujaf-62	51	19	the	the	DET
gujaf-62	51	20	relationships	relationship	NOUN
gujaf-62	51	21	that	that	PRON
gujaf-62	51	22	a	a	DET
gujaf-62	51	23	company	company	NOUN
gujaf-62	51	24	has	have	VERB
gujaf-62	51	25	with	with	ADP
gujaf-62	51	26	its	its	PRON
gujaf-62	51	27	stakeholders	stakeholder	NOUN
gujaf-62	51	28	.	.	PUNCT
gujaf-62	52	1	this	this	DET
gujaf-62	52	2	theory	theory	NOUN
gujaf-62	52	3	upon	upon	SCONJ
gujaf-62	52	4	which	which	PRON
gujaf-62	52	5	this	this	DET
gujaf-62	52	6	work	work	NOUN
gujaf-62	52	7	is	be	AUX
gujaf-62	52	8	anchored	anchor	VERB
gujaf-62	52	9	concludes	conclude	VERB
gujaf-62	52	10	that	that	SCONJ
gujaf-62	52	11	environmental	environmental	ADJ
gujaf-62	52	12	performance	performance	NOUN
gujaf-62	52	13	and	and	CCONJ
gujaf-62	52	14	social	social	ADJ
gujaf-62	52	15	responsibilities	responsibility	NOUN
gujaf-62	52	16	are	be	AUX
gujaf-62	52	17	ways	way	NOUN
gujaf-62	52	18	to	to	PART
gujaf-62	52	19	project	project	VERB
gujaf-62	52	20	a	a	DET
gujaf-62	52	21	positive	positive	ADJ
gujaf-62	52	22	image	image	NOUN
gujaf-62	52	23	to	to	ADP
gujaf-62	52	24	stakeholders	stakeholder	NOUN
gujaf-62	52	25	in	in	ADP
gujaf-62	52	26	order	order	NOUN
gujaf-62	52	27	to	to	PART
gujaf-62	52	28	increase	increase	VERB
gujaf-62	52	29	long	long	ADJ
gujaf-62	52	30	term	term	NOUN
gujaf-62	52	31	profitability	profitability	NOUN
gujaf-62	52	32	by	by	ADP
gujaf-62	52	33	retaining	retain	VERB
gujaf-62	52	34	and	and	CCONJ
gujaf-62	52	35	attracting	attract	VERB
gujaf-62	52	36	new	new	ADJ
gujaf-62	52	37	customers	customer	NOUN
gujaf-62	52	38	.	.	PUNCT
gujaf-62	53	1	nor	nor	CCONJ
gujaf-62	53	2	,	,	PUNCT
gujaf-62	53	3	bahari	bahari	PROPN
gujaf-62	53	4	,	,	PUNCT
gujaf-62	53	5	adnan	adnan	PROPN
gujaf-62	53	6	,	,	PUNCT
gujaf-62	53	7	kamal	kamal	PROPN
gujaf-62	53	8	and	and	CCONJ
gujaf-62	53	9	ali	ali	PROPN
gujaf-62	53	10	(	(	PUNCT
gujaf-62	53	11	2016	2016	NUM
gujaf-62	53	12	)	)	PUNCT
gujaf-62	53	13	examined	examine	VERB
gujaf-62	53	14	the	the	DET
gujaf-62	53	15	effects	effect	NOUN
gujaf-62	53	16	of	of	ADP
gujaf-62	53	17	environmental	environmental	ADJ
gujaf-62	53	18	disclosure	disclosure	NOUN
gujaf-62	53	19	on	on	ADP
gujaf-62	53	20	financial	financial	ADJ
gujaf-62	53	21	performance	performance	NOUN
gujaf-62	53	22	of	of	ADP
gujaf-62	53	23	top	top	ADJ
gujaf-62	53	24	10	10	NUM
gujaf-62	53	25	companies	company	NOUN
gujaf-62	53	26	in	in	ADP
gujaf-62	53	27	malaysia	malaysia	PROPN
gujaf-62	53	28	in	in	ADP
gujaf-62	53	29	the	the	DET
gujaf-62	53	30	year	year	NOUN
gujaf-62	53	31	2011	2011	NUM
gujaf-62	53	32	using	use	VERB
gujaf-62	53	33	content	content	NOUN
gujaf-62	53	34	analysis	analysis	NOUN
gujaf-62	53	35	to	to	PART
gujaf-62	53	36	manually	manually	ADV
gujaf-62	53	37	collect	collect	VERB
gujaf-62	53	38	the	the	DET
gujaf-62	53	39	data	datum	NOUN
gujaf-62	53	40	.	.	PUNCT
gujaf-62	54	1	the	the	DET
gujaf-62	54	2	data	datum	NOUN
gujaf-62	54	3	were	be	AUX
gujaf-62	54	4	analysed	analyse	VERB
gujaf-62	54	5	using	use	VERB
gujaf-62	54	6	multiple	multiple	ADJ
gujaf-62	54	7	linear	linear	ADJ
gujaf-62	54	8	regression	regression	NOUN
gujaf-62	54	9	and	and	CCONJ
gujaf-62	54	10	anova	anova	PROPN
gujaf-62	54	11	.	.	PUNCT
gujaf-62	55	1	the	the	DET
gujaf-62	55	2	results	result	NOUN
gujaf-62	55	3	of	of	ADP
gujaf-62	55	4	the	the	DET
gujaf-62	55	5	studys	studys	NOUN
gujaf-62	55	6	that	that	SCONJ
gujaf-62	55	7	environmental	environmental	ADJ
gujaf-62	55	8	accounting	accounting	NOUN
gujaf-62	55	9	has	have	VERB
gujaf-62	55	10	no	no	DET
gujaf-62	55	11	significant	significant	ADJ
gujaf-62	55	12	impact	impact	NOUN
gujaf-62	55	13	on	on	ADP
gujaf-62	55	14	firm	firm	ADJ
gujaf-62	55	15	performance	performance	NOUN
gujaf-62	55	16	measured	measure	VERB
gujaf-62	55	17	with	with	ADP
gujaf-62	55	18	roe	roe	PROPN
gujaf-62	55	19	,	,	PUNCT
gujaf-62	55	20	roa	roa	PROPN
gujaf-62	55	21	and	and	CCONJ
gujaf-62	55	22	eps	eps	PROPN
gujaf-62	55	23	.	.	PROPN
gujaf-62	55	24	gusau	gusau	PROPN
gujaf-62	55	25	journal	journal	PROPN
gujaf-62	55	26	of	of	ADP
gujaf-62	55	27	accounting	accounting	NOUN
gujaf-62	55	28	and	and	CCONJ
gujaf-62	55	29	finance	finance	NOUN
gujaf-62	55	30	,	,	PUNCT
gujaf-62	55	31	vol	vol	NOUN
gujaf-62	55	32	.	.	PROPN
gujaf-62	55	33	2	2	NUM
gujaf-62	55	34	,	,	PUNCT
gujaf-62	55	35	issue	issue	NOUN
gujaf-62	55	36	2	2	NUM
gujaf-62	55	37	,	,	PUNCT
gujaf-62	55	38	april	april	PROPN
gujaf-62	55	39	,	,	PUNCT
gujaf-62	55	40	2021	2021	NUM
gujaf-62	55	41	5	5	NUM
gujaf-62	55	42	abubakar	abubakar	PROPN
gujaf-62	55	43	,	,	PUNCT
gujaf-62	55	44	simon	simon	PROPN
gujaf-62	55	45	and	and	CCONJ
gujaf-62	55	46	mohamad	mohamad	PROPN
gujaf-62	55	47	(	(	PUNCT
gujaf-62	55	48	2017	2017	NUM
gujaf-62	55	49	)	)	PUNCT
gujaf-62	55	50	,	,	PUNCT
gujaf-62	55	51	assessed	assess	VERB
gujaf-62	55	52	the	the	DET
gujaf-62	55	53	impact	impact	NOUN
gujaf-62	55	54	of	of	ADP
gujaf-62	55	55	environmental	environmental	ADJ
gujaf-62	55	56	disclosures	disclosure	NOUN
gujaf-62	55	57	on	on	ADP
gujaf-62	55	58	performance	performance	NOUN
gujaf-62	55	59	of	of	ADP
gujaf-62	55	60	cement	cement	NOUN
gujaf-62	55	61	and	and	CCONJ
gujaf-62	55	62	brewery	brewery	NOUN
gujaf-62	55	63	companies	company	NOUN
gujaf-62	55	64	in	in	ADP
gujaf-62	55	65	nigeria	nigeria	PROPN
gujaf-62	55	66	,	,	PUNCT
gujaf-62	55	67	using	use	VERB
gujaf-62	55	68	ordinary	ordinary	ADJ
gujaf-62	55	69	least	least	ADJ
gujaf-62	55	70	square	square	ADJ
gujaf-62	55	71	regression	regression	NOUN
gujaf-62	55	72	techniques	technique	NOUN
gujaf-62	55	73	in	in	ADP
gujaf-62	55	74	the	the	DET
gujaf-62	55	75	data	datum	NOUN
gujaf-62	55	76	analysis	analysis	NOUN
gujaf-62	55	77	.	.	PUNCT
gujaf-62	56	1	content	content	NOUN
gujaf-62	56	2	analysis	analysis	NOUN
gujaf-62	56	3	was	be	AUX
gujaf-62	56	4	used	use	VERB
gujaf-62	56	5	to	to	PART
gujaf-62	56	6	measure	measure	VERB
gujaf-62	56	7	environmental	environmental	ADJ
gujaf-62	56	8	disclosure	disclosure	NOUN
gujaf-62	56	9	,	,	PUNCT
gujaf-62	56	10	roa	roa	PROPN
gujaf-62	56	11	,	,	PUNCT
gujaf-62	56	12	roe	roe	PROPN
gujaf-62	56	13	and	and	CCONJ
gujaf-62	56	14	eps	eps	PROPN
gujaf-62	56	15	were	be	AUX
gujaf-62	56	16	used	use	VERB
gujaf-62	56	17	as	as	ADP
gujaf-62	56	18	proxies	proxy	NOUN
gujaf-62	56	19	to	to	PART
gujaf-62	56	20	measure	measure	VERB
gujaf-62	56	21	performance	performance	NOUN
gujaf-62	56	22	.	.	PUNCT
gujaf-62	57	1	the	the	DET
gujaf-62	57	2	results	result	NOUN
gujaf-62	57	3	showed	show	VERB
gujaf-62	57	4	that	that	SCONJ
gujaf-62	57	5	environmental	environmental	ADJ
gujaf-62	57	6	disclosure	disclosure	NOUN
gujaf-62	57	7	has	have	VERB
gujaf-62	57	8	a	a	DET
gujaf-62	57	9	positive	positive	ADJ
gujaf-62	57	10	insignificant	insignificant	ADJ
gujaf-62	57	11	relationship	relationship	NOUN
gujaf-62	57	12	with	with	ADP
gujaf-62	57	13	roa	roa	PROPN
gujaf-62	57	14	and	and	CCONJ
gujaf-62	57	15	eps	eps	PROPN
gujaf-62	57	16	,	,	PUNCT
gujaf-62	57	17	and	and	CCONJ
gujaf-62	57	18	a	a	DET
gujaf-62	57	19	negative	negative	ADJ
gujaf-62	57	20	insignificant	insignificant	ADJ
gujaf-62	57	21	impact	impact	NOUN
gujaf-62	57	22	on	on	ADP
gujaf-62	57	23	roa	roa	PROPN
gujaf-62	57	24	as	as	ADV
gujaf-62	57	25	well	well	ADV
gujaf-62	57	26	as	as	ADP
gujaf-62	57	27	roe	roe	NOUN
gujaf-62	57	28	.	.	PUNCT
gujaf-62	58	1	similarly	similarly	ADV
gujaf-62	58	2	,	,	PUNCT
gujaf-62	58	3	ezeagba	ezeagba	NOUN
gujaf-62	58	4	,	,	PUNCT
gujaf-62	58	5	johnakamelu	johnakamelu	NOUN
gujaf-62	58	6	,	,	PUNCT
gujaf-62	58	7	and	and	CCONJ
gujaf-62	58	8	umeoduagu	umeoduagu	NOUN
gujaf-62	58	9	(	(	PUNCT
gujaf-62	58	10	2017	2017	NUM
gujaf-62	58	11	)	)	PUNCT
gujaf-62	58	12	,	,	PUNCT
gujaf-62	58	13	investigated	investigate	VERB
gujaf-62	58	14	the	the	DET
gujaf-62	58	15	relationship	relationship	NOUN
gujaf-62	58	16	between	between	ADP
gujaf-62	58	17	environmental	environmental	ADJ
gujaf-62	58	18	disclosures	disclosure	NOUN
gujaf-62	58	19	and	and	CCONJ
gujaf-62	58	20	financial	financial	ADJ
gujaf-62	58	21	performance	performance	NOUN
gujaf-62	58	22	of	of	ADP
gujaf-62	58	23	food	food	NOUN
gujaf-62	58	24	and	and	CCONJ
gujaf-62	58	25	beverage	beverage	NOUN
gujaf-62	58	26	companies	company	NOUN
gujaf-62	58	27	in	in	ADP
gujaf-62	58	28	nigeria	nigeria	PROPN
gujaf-62	58	29	.	.	PUNCT
gujaf-62	59	1	the	the	DET
gujaf-62	59	2	study	study	NOUN
gujaf-62	59	3	revealed	reveal	VERB
gujaf-62	59	4	that	that	SCONJ
gujaf-62	59	5	there	there	PRON
gujaf-62	59	6	is	be	VERB
gujaf-62	59	7	a	a	DET
gujaf-62	59	8	significant	significant	ADJ
gujaf-62	59	9	relationship	relationship	NOUN
gujaf-62	59	10	between	between	ADP
gujaf-62	59	11	environmental	environmental	ADJ
gujaf-62	59	12	accounting	accounting	NOUN
gujaf-62	59	13	disclosures	disclosure	NOUN
gujaf-62	59	14	and	and	CCONJ
gujaf-62	59	15	return	return	VERB
gujaf-62	59	16	on	on	ADP
gujaf-62	59	17	capital	capital	NOUN
gujaf-62	59	18	employed	employ	VERB
gujaf-62	59	19	(	(	PUNCT
gujaf-62	59	20	roce	roce	NOUN
gujaf-62	59	21	)	)	PUNCT
gujaf-62	59	22	,	,	PUNCT
gujaf-62	59	23	of	of	ADP
gujaf-62	59	24	food	food	NOUN
gujaf-62	59	25	and	and	CCONJ
gujaf-62	59	26	beverage	beverage	NOUN
gujaf-62	59	27	companies	company	NOUN
gujaf-62	59	28	of	of	ADP
gujaf-62	59	29	nigeria	nigeria	PROPN
gujaf-62	59	30	.	.	PUNCT
gujaf-62	60	1	yahaya	yahaya	PROPN
gujaf-62	60	2	,	,	PUNCT
gujaf-62	60	3	(	(	PUNCT
gujaf-62	60	4	2018	2018	NUM
gujaf-62	60	5	)	)	PUNCT
gujaf-62	60	6	,	,	PUNCT
gujaf-62	60	7	investigated	investigate	VERB
gujaf-62	60	8	the	the	DET
gujaf-62	60	9	effect	effect	NOUN
gujaf-62	60	10	of	of	ADP
gujaf-62	60	11	environmental	environmental	ADJ
gujaf-62	60	12	disclosure	disclosure	NOUN
gujaf-62	60	13	practices	practice	NOUN
gujaf-62	60	14	on	on	ADP
gujaf-62	60	15	financial	financial	ADJ
gujaf-62	60	16	performance	performance	NOUN
gujaf-62	60	17	of	of	ADP
gujaf-62	60	18	listed	list	VERB
gujaf-62	60	19	environmentally	environmentally	ADV
gujaf-62	60	20	-	-	PUNCT
gujaf-62	60	21	sensitive	sensitive	ADJ
gujaf-62	60	22	firms	firm	NOUN
gujaf-62	60	23	in	in	ADP
gujaf-62	60	24	nigeria	nigeria	PROPN
gujaf-62	60	25	.	.	PUNCT
gujaf-62	61	1	return	return	VERB
gujaf-62	61	2	on	on	ADP
gujaf-62	61	3	asset	asset	NOUN
gujaf-62	61	4	was	be	AUX
gujaf-62	61	5	used	use	VERB
gujaf-62	61	6	to	to	PART
gujaf-62	61	7	proxy	proxy	VERB
gujaf-62	61	8	firm	firm	ADJ
gujaf-62	61	9	financial	financial	ADJ
gujaf-62	61	10	performance	performance	NOUN
gujaf-62	61	11	,	,	PUNCT
gujaf-62	61	12	while	while	SCONJ
gujaf-62	61	13	environmental	environmental	ADJ
gujaf-62	61	14	disclosure	disclosure	NOUN
gujaf-62	61	15	was	be	AUX
gujaf-62	61	16	measured	measure	VERB
gujaf-62	61	17	by	by	ADP
gujaf-62	61	18	green	green	ADJ
gujaf-62	61	19	reporting	reporting	NOUN
gujaf-62	61	20	index	index	NOUN
gujaf-62	61	21	.	.	PUNCT
gujaf-62	62	1	the	the	DET
gujaf-62	62	2	correlation	correlation	NOUN
gujaf-62	62	3	result	result	NOUN
gujaf-62	62	4	showed	show	VERB
gujaf-62	62	5	that	that	SCONJ
gujaf-62	62	6	environmental	environmental	ADJ
gujaf-62	62	7	reporting	reporting	NOUN
gujaf-62	62	8	practices	practice	NOUN
gujaf-62	62	9	and	and	CCONJ
gujaf-62	62	10	financial	financial	ADJ
gujaf-62	62	11	performance	performance	NOUN
gujaf-62	62	12	have	have	VERB
gujaf-62	62	13	positive	positive	ADJ
gujaf-62	62	14	and	and	CCONJ
gujaf-62	62	15	significant	significant	ADJ
gujaf-62	62	16	relationship	relationship	NOUN
gujaf-62	62	17	.	.	PUNCT
gujaf-62	63	1	solomon	solomon	PROPN
gujaf-62	63	2	(	(	PUNCT
gujaf-62	63	3	2020	2020	NUM
gujaf-62	63	4	)	)	PUNCT
gujaf-62	63	5	reviewed	review	VERB
gujaf-62	63	6	literature	literature	NOUN
gujaf-62	63	7	on	on	ADP
gujaf-62	63	8	effects	effect	NOUN
gujaf-62	63	9	of	of	ADP
gujaf-62	63	10	environmental	environmental	ADJ
gujaf-62	63	11	disclosure	disclosure	NOUN
gujaf-62	63	12	on	on	ADP
gujaf-62	63	13	financial	financial	ADJ
gujaf-62	63	14	performance	performance	NOUN
gujaf-62	63	15	of	of	ADP
gujaf-62	63	16	listed	list	VERB
gujaf-62	63	17	oil	oil	NOUN
gujaf-62	63	18	and	and	CCONJ
gujaf-62	63	19	gas	gas	NOUN
gujaf-62	63	20	companies	company	NOUN
gujaf-62	63	21	in	in	ADP
gujaf-62	63	22	nigeria	nigeria	PROPN
gujaf-62	63	23	,	,	PUNCT
gujaf-62	63	24	he	he	PRON
gujaf-62	63	25	discovered	discover	VERB
gujaf-62	63	26	that	that	SCONJ
gujaf-62	63	27	disclosure	disclosure	NOUN
gujaf-62	63	28	of	of	ADP
gujaf-62	63	29	environmental	environmental	ADJ
gujaf-62	63	30	information	information	NOUN
gujaf-62	63	31	has	have	VERB
gujaf-62	63	32	positive	positive	ADJ
gujaf-62	63	33	effect	effect	NOUN
gujaf-62	63	34	on	on	ADP
gujaf-62	63	35	financial	financial	ADJ
gujaf-62	63	36	performance	performance	NOUN
gujaf-62	63	37	of	of	ADP
gujaf-62	63	38	oil	oil	NOUN
gujaf-62	63	39	and	and	CCONJ
gujaf-62	63	40	gas	gas	NOUN
gujaf-62	63	41	companies	company	NOUN
gujaf-62	63	42	in	in	ADP
gujaf-62	63	43	nigeria	nigeria	PROPN
gujaf-62	63	44	.	.	PUNCT
gujaf-62	64	1	from	from	ADP
gujaf-62	64	2	the	the	DET
gujaf-62	64	3	foregoing	foregoing	NOUN
gujaf-62	64	4	,	,	PUNCT
gujaf-62	64	5	a	a	DET
gujaf-62	64	6	number	number	NOUN
gujaf-62	64	7	of	of	ADP
gujaf-62	64	8	studies	study	NOUN
gujaf-62	64	9	have	have	AUX
gujaf-62	64	10	empirically	empirically	ADV
gujaf-62	64	11	investigated	investigate	VERB
gujaf-62	64	12	the	the	DET
gujaf-62	64	13	link	link	NOUN
gujaf-62	64	14	between	between	ADP
gujaf-62	64	15	environmental	environmental	ADJ
gujaf-62	64	16	accounting	accounting	NOUN
gujaf-62	64	17	disclosure	disclosure	NOUN
gujaf-62	64	18	and	and	CCONJ
gujaf-62	64	19	financial	financial	ADJ
gujaf-62	64	20	performance	performance	NOUN
gujaf-62	64	21	.	.	PUNCT
gujaf-62	65	1	from	from	ADP
gujaf-62	65	2	the	the	DET
gujaf-62	65	3	review	review	NOUN
gujaf-62	65	4	,	,	PUNCT
gujaf-62	65	5	it	it	PRON
gujaf-62	65	6	is	be	AUX
gujaf-62	65	7	clear	clear	ADJ
gujaf-62	65	8	that	that	SCONJ
gujaf-62	65	9	there	there	PRON
gujaf-62	65	10	is	be	VERB
gujaf-62	65	11	no	no	DET
gujaf-62	65	12	consensus	consensus	NOUN
gujaf-62	65	13	on	on	ADP
gujaf-62	65	14	how	how	SCONJ
gujaf-62	65	15	environmental	environmental	ADJ
gujaf-62	65	16	disclosure	disclosure	NOUN
gujaf-62	65	17	affect	affect	VERB
gujaf-62	65	18	financial	financial	ADJ
gujaf-62	65	19	performance	performance	NOUN
gujaf-62	65	20	as	as	SCONJ
gujaf-62	65	21	some	some	PRON
gujaf-62	65	22	find	find	VERB
gujaf-62	65	23	positive	positive	ADJ
gujaf-62	65	24	impact	impact	NOUN
gujaf-62	65	25	,	,	PUNCT
gujaf-62	65	26	another	another	DET
gujaf-62	65	27	group	group	NOUN
gujaf-62	65	28	reported	report	VERB
gujaf-62	65	29	negative	negative	ADJ
gujaf-62	65	30	impact	impact	NOUN
gujaf-62	65	31	while	while	SCONJ
gujaf-62	65	32	others	other	NOUN
gujaf-62	65	33	reported	report	VERB
gujaf-62	65	34	no	no	DET
gujaf-62	65	35	significant	significant	ADJ
gujaf-62	65	36	impact	impact	NOUN
gujaf-62	65	37	.	.	PUNCT
gujaf-62	66	1	since	since	SCONJ
gujaf-62	66	2	no	no	DET
gujaf-62	66	3	study	study	NOUN
gujaf-62	66	4	is	be	AUX
gujaf-62	66	5	known	know	VERB
gujaf-62	66	6	to	to	ADP
gujaf-62	66	7	the	the	DET
gujaf-62	66	8	researcher	researcher	NOUN
gujaf-62	66	9	to	to	PART
gujaf-62	66	10	focus	focus	VERB
gujaf-62	66	11	on	on	ADP
gujaf-62	66	12	the	the	DET
gujaf-62	66	13	cement	cement	NOUN
gujaf-62	66	14	industry	industry	NOUN
gujaf-62	66	15	in	in	ADP
gujaf-62	66	16	nigeria	nigeria	PROPN
gujaf-62	66	17	,	,	PUNCT
gujaf-62	66	18	this	this	DET
gujaf-62	66	19	study	study	NOUN
gujaf-62	66	20	fills	fill	VERB
gujaf-62	66	21	the	the	DET
gujaf-62	66	22	gap	gap	NOUN
gujaf-62	66	23	by	by	ADP
gujaf-62	66	24	examining	examine	VERB
gujaf-62	66	25	the	the	DET
gujaf-62	66	26	impact	impact	NOUN
gujaf-62	66	27	of	of	ADP
gujaf-62	66	28	environmental	environmental	ADJ
gujaf-62	66	29	accounting	accounting	NOUN
gujaf-62	66	30	on	on	ADP
gujaf-62	66	31	financial	financial	ADJ
gujaf-62	66	32	performance	performance	NOUN
gujaf-62	66	33	of	of	ADP
gujaf-62	66	34	listed	list	VERB
gujaf-62	66	35	cement	cement	NOUN
gujaf-62	66	36	companies	company	NOUN
gujaf-62	66	37	in	in	ADP
gujaf-62	66	38	nigeria	nigeria	PROPN
gujaf-62	66	39	.	.	PUNCT
gujaf-62	67	1	3	3	X
gujaf-62	67	2	.	.	X
gujaf-62	67	3	methodology	methodology	NOUN
gujaf-62	67	4	and	and	CCONJ
gujaf-62	67	5	model	model	NOUN
gujaf-62	67	6	specification	specification	NOUN
gujaf-62	67	7	3.1	3.1	NUM
gujaf-62	67	8	data	datum	NOUN
gujaf-62	67	9	and	and	CCONJ
gujaf-62	67	10	technique	technique	NOUN
gujaf-62	67	11	of	of	ADP
gujaf-62	67	12	analysis	analysis	NOUN
gujaf-62	67	13	this	this	DET
gujaf-62	67	14	study	study	NOUN
gujaf-62	67	15	adopted	adopt	VERB
gujaf-62	67	16	expo	expo	ADJ
gujaf-62	67	17	facto	facto	X
gujaf-62	67	18	research	research	NOUN
gujaf-62	67	19	design	design	NOUN
gujaf-62	67	20	.	.	PUNCT
gujaf-62	68	1	the	the	DET
gujaf-62	68	2	population	population	NOUN
gujaf-62	68	3	of	of	ADP
gujaf-62	68	4	the	the	DET
gujaf-62	68	5	study	study	NOUN
gujaf-62	68	6	consists	consist	VERB
gujaf-62	68	7	of	of	ADP
gujaf-62	68	8	the	the	DET
gujaf-62	68	9	three	three	NUM
gujaf-62	68	10	listed	list	VERB
gujaf-62	68	11	firms	firm	NOUN
gujaf-62	68	12	in	in	ADP
gujaf-62	68	13	the	the	DET
gujaf-62	68	14	cement	cement	NOUN
gujaf-62	68	15	industry	industry	NOUN
gujaf-62	68	16	listed	list	VERB
gujaf-62	68	17	on	on	ADP
gujaf-62	68	18	the	the	DET
gujaf-62	68	19	nigeria	nigeria	PROPN
gujaf-62	68	20	stock	stock	PROPN
gujaf-62	68	21	exchange	exchange	PROPN
gujaf-62	68	22	as	as	ADP
gujaf-62	68	23	at	at	ADP
gujaf-62	68	24	31st	31st	NOUN
gujaf-62	68	25	december	december	PROPN
gujaf-62	68	26	2020	2020	NUM
gujaf-62	68	27	.	.	PUNCT
gujaf-62	69	1	the	the	DET
gujaf-62	69	2	data	datum	NOUN
gujaf-62	69	3	used	use	VERB
gujaf-62	69	4	in	in	ADP
gujaf-62	69	5	this	this	DET
gujaf-62	69	6	study	study	NOUN
gujaf-62	69	7	were	be	AUX
gujaf-62	69	8	manually	manually	ADV
gujaf-62	69	9	collected	collect	VERB
gujaf-62	69	10	from	from	ADP
gujaf-62	69	11	the	the	DET
gujaf-62	69	12	annual	annual	ADJ
gujaf-62	69	13	reports	report	NOUN
gujaf-62	69	14	of	of	ADP
gujaf-62	69	15	the	the	DET
gujaf-62	69	16	three	three	NUM
gujaf-62	69	17	(	(	PUNCT
gujaf-62	69	18	3	3	NUM
gujaf-62	69	19	)	)	PUNCT
gujaf-62	69	20	listed	list	VERB
gujaf-62	69	21	cement	cement	NOUN
gujaf-62	69	22	producing	produce	VERB
gujaf-62	69	23	firms	firm	NOUN
gujaf-62	69	24	for	for	ADP
gujaf-62	69	25	the	the	DET
gujaf-62	69	26	period	period	NOUN
gujaf-62	69	27	covering	cover	VERB
gujaf-62	69	28	2011	2011	NUM
gujaf-62	69	29	and	and	CCONJ
gujaf-62	69	30	2019	2019	NUM
gujaf-62	69	31	using	use	VERB
gujaf-62	69	32	content	content	NOUN
gujaf-62	69	33	analysis	analysis	NOUN
gujaf-62	69	34	.	.	PUNCT
gujaf-62	70	1	the	the	DET
gujaf-62	70	2	data	datum	NOUN
gujaf-62	70	3	was	be	AUX
gujaf-62	70	4	analysed	analyse	VERB
gujaf-62	70	5	using	use	VERB
gujaf-62	70	6	descriptive	descriptive	ADJ
gujaf-62	70	7	statistical	statistical	ADJ
gujaf-62	70	8	tools	tool	NOUN
gujaf-62	70	9	including	include	VERB
gujaf-62	70	10	mean	mean	ADJ
gujaf-62	70	11	,	,	PUNCT
gujaf-62	70	12	standard	standard	ADJ
gujaf-62	70	13	deviation	deviation	NOUN
gujaf-62	70	14	,	,	PUNCT
gujaf-62	70	15	range	range	NOUN
gujaf-62	70	16	and	and	CCONJ
gujaf-62	70	17	correlation	correlation	NOUN
gujaf-62	70	18	for	for	ADP
gujaf-62	70	19	preliminary	preliminary	ADJ
gujaf-62	70	20	analysis	analysis	NOUN
gujaf-62	70	21	,	,	PUNCT
gujaf-62	70	22	and	and	CCONJ
gujaf-62	70	23	inferential	inferential	ADJ
gujaf-62	70	24	statistical	statistical	ADJ
gujaf-62	70	25	tool	tool	NOUN
gujaf-62	70	26	of	of	ADP
gujaf-62	70	27	panel	panel	NOUN
gujaf-62	70	28	regression	regression	NOUN
gujaf-62	70	29	.	.	PUNCT
gujaf-62	71	1	the	the	DET
gujaf-62	71	2	three	three	NUM
gujaf-62	71	3	variants	variant	NOUN
gujaf-62	71	4	of	of	ADP
gujaf-62	71	5	basic	basic	ADJ
gujaf-62	71	6	panel	panel	NOUN
gujaf-62	71	7	model	model	NOUN
gujaf-62	71	8	were	be	AUX
gujaf-62	71	9	estimated	estimate	VERB
gujaf-62	71	10	and	and	CCONJ
gujaf-62	71	11	the	the	DET
gujaf-62	71	12	most	most	ADV
gujaf-62	71	13	appropriate	appropriate	ADJ
gujaf-62	71	14	one	one	NUM
gujaf-62	71	15	was	be	AUX
gujaf-62	71	16	selected	select	VERB
gujaf-62	71	17	using	use	VERB
gujaf-62	71	18	two	two	NUM
gujaf-62	71	19	different	different	ADJ
gujaf-62	71	20	specification	specification	NOUN
gujaf-62	71	21	tests	test	NOUN
gujaf-62	71	22	namely	namely	ADV
gujaf-62	71	23	;	;	PUNCT
gujaf-62	71	24	f	f	X
gujaf-62	71	25	-	-	PUNCT
gujaf-62	71	26	test	test	NOUN
gujaf-62	71	27	and	and	CCONJ
gujaf-62	71	28	hausman	hausman	ADJ
gujaf-62	71	29	test	test	NOUN
gujaf-62	71	30	.	.	PUNCT
gujaf-62	72	1	the	the	DET
gujaf-62	72	2	data	datum	NOUN
gujaf-62	72	3	of	of	ADP
gujaf-62	72	4	the	the	DET
gujaf-62	72	5	study	study	NOUN
gujaf-62	72	6	were	be	AUX
gujaf-62	72	7	analysed	analyse	VERB
gujaf-62	72	8	using	use	VERB
gujaf-62	72	9	stata	stata	NOUN
gujaf-62	72	10	14.0	14.0	NUM
gujaf-62	72	11	statistical	statistical	ADJ
gujaf-62	72	12	software	software	NOUN
gujaf-62	72	13	.	.	PUNCT
gujaf-62	73	1	the	the	DET
gujaf-62	73	2	model	model	NOUN
gujaf-62	73	3	specification	specification	NOUN
gujaf-62	73	4	for	for	ADP
gujaf-62	73	5	this	this	DET
gujaf-62	73	6	study	study	NOUN
gujaf-62	73	7	is	be	AUX
gujaf-62	73	8	presented	present	VERB
gujaf-62	73	9	as	as	ADP
gujaf-62	73	10	:	:	PUNCT
gujaf-62	73	11	𝑅𝑂𝐴	𝑅𝑂𝐴	PROPN
gujaf-62	73	12	=	=	PUNCT
gujaf-62	73	13	𝑓	𝑓	DET
gujaf-62	73	14	𝐸𝐴𝐷𝐼	𝐸𝐴𝐷𝐼	PROPN
gujaf-62	73	15	,	,	PUNCT
gujaf-62	73	16	𝐹𝑆	𝐹𝑆	PROPN
gujaf-62	73	17	,	,	PUNCT
gujaf-62	73	18	𝐿𝐸𝑉	𝐿𝐸𝑉	PROPN
gujaf-62	73	19	−	−	PROPN
gujaf-62	73	20	−	−	PROPN
gujaf-62	73	21	−	−	PROPN
gujaf-62	73	22	(	(	PUNCT
gujaf-62	73	23	3.2.1	3.2.1	NUM
gujaf-62	73	24	)	)	PUNCT
gujaf-62	73	25	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	PUNCT
gujaf-62	74	1	=	=	SYM
gujaf-62	74	2	𝜏	𝜏	PROPN
gujaf-62	74	3	+	+	NUM
gujaf-62	74	4	𝜔𝐿𝐸𝑉𝑖𝑡	𝜔𝐿𝐸𝑉𝑖𝑡	X
gujaf-62	74	5	+	+	NUM
gujaf-62	74	6	𝜗𝐸𝐴𝐷𝐼𝑖𝑡	𝜗𝐸𝐴𝐷𝐼𝑖𝑡	PUNCT
gujaf-62	75	1	+	+	CCONJ
gujaf-62	75	2	𝜑𝐹𝑆	𝜑𝐹𝑆	ADJ
gujaf-62	75	3	+	+	CCONJ
gujaf-62	75	4	𝜇𝑖𝑡	𝜇𝑖𝑡	NOUN
gujaf-62	75	5	−	−	PROPN
gujaf-62	75	6	−	−	NOUN
gujaf-62	75	7	−	−	PROPN
gujaf-62	75	8	(	(	PUNCT
gujaf-62	75	9	3.2.2	3.2.2	NUM
gujaf-62	75	10	)	)	PUNCT
gujaf-62	75	11	𝑅𝑂𝐸	𝑅𝑂𝐸	NOUN
gujaf-62	75	12	=	=	PUNCT
gujaf-62	75	13	𝑓	𝑓	DET
gujaf-62	75	14	𝐸𝐴𝐷𝐼	𝐸𝐴𝐷𝐼	PROPN
gujaf-62	75	15	,	,	PUNCT
gujaf-62	75	16	𝐹𝑆	𝐹𝑆	PROPN
gujaf-62	75	17	,	,	PUNCT
gujaf-62	75	18	𝐿𝐸𝑉	𝐿𝐸𝑉	PROPN
gujaf-62	75	19	−	−	PROPN
gujaf-62	75	20	−	−	PROPN
gujaf-62	75	21	−	−	PROPN
gujaf-62	75	22	(	(	PUNCT
gujaf-62	75	23	3.2.3	3.2.3	NUM
gujaf-62	75	24	)	)	PUNCT
gujaf-62	76	1	𝑅𝑂𝐸𝑖𝑡	𝑅𝑂𝐸𝑖𝑡	VERB
gujaf-62	76	2	=	=	SYM
gujaf-62	76	3	𝜏	𝜏	PROPN
gujaf-62	76	4	+	+	NUM
gujaf-62	76	5	𝜔𝐿𝐸𝑉𝑖𝑡	𝜔𝐿𝐸𝑉𝑖𝑡	X
gujaf-62	77	1	+	+	NUM
gujaf-62	77	2	𝜗𝐸𝐴𝐷𝐼𝑖𝑡	𝜗𝐸𝐴𝐷𝐼𝑖𝑡	PUNCT
gujaf-62	78	1	+	+	CCONJ
gujaf-62	78	2	𝜑𝐹𝑆	𝜑𝐹𝑆	ADJ
gujaf-62	78	3	+	+	CCONJ
gujaf-62	78	4	𝜇𝑖𝑡	𝜇𝑖𝑡	NOUN
gujaf-62	78	5	−	−	PROPN
gujaf-62	78	6	−	−	NOUN
gujaf-62	78	7	−	−	PROPN
gujaf-62	78	8	(	(	PUNCT
gujaf-62	78	9	3.2.4	3.2.4	NUM
gujaf-62	78	10	)	)	PUNCT
gujaf-62	78	11	where	where	SCONJ
gujaf-62	78	12	:	:	PUNCT
gujaf-62	78	13	roa	roa	PROPN
gujaf-62	78	14	is	be	AUX
gujaf-62	78	15	return	return	NOUN
gujaf-62	78	16	on	on	ADP
gujaf-62	78	17	asset	asset	NOUN
gujaf-62	78	18	gusau	gusau	ADJ
gujaf-62	78	19	journal	journal	NOUN
gujaf-62	78	20	of	of	ADP
gujaf-62	78	21	accounting	accounting	NOUN
gujaf-62	78	22	and	and	CCONJ
gujaf-62	78	23	finance	finance	NOUN
gujaf-62	78	24	,	,	PUNCT
gujaf-62	78	25	vol	vol	NOUN
gujaf-62	78	26	.	.	PROPN
gujaf-62	78	27	2	2	NUM
gujaf-62	78	28	,	,	PUNCT
gujaf-62	78	29	issue	issue	NOUN
gujaf-62	78	30	2	2	NUM
gujaf-62	78	31	,	,	PUNCT
gujaf-62	78	32	april	april	PROPN
gujaf-62	78	33	,	,	PUNCT
gujaf-62	78	34	2021	2021	NUM
gujaf-62	78	35	6	6	NUM
gujaf-62	78	36	roe	roe	NOUN
gujaf-62	78	37	is	be	AUX
gujaf-62	78	38	return	return	NOUN
gujaf-62	78	39	on	on	ADP
gujaf-62	78	40	equity	equity	NOUN
gujaf-62	78	41	ead	ead	PROPN
gujaf-62	78	42	is	be	AUX
gujaf-62	78	43	environmental	environmental	ADJ
gujaf-62	78	44	accounting	accounting	NOUN
gujaf-62	78	45	disclosure	disclosure	NOUN
gujaf-62	78	46	per	per	ADP
gujaf-62	78	47	share	share	NOUN
gujaf-62	78	48	fs	fs	X
gujaf-62	78	49	is	be	AUX
gujaf-62	78	50	firm	firm	ADJ
gujaf-62	78	51	size	size	NOUN
gujaf-62	78	52	lev	lev	NOUN
gujaf-62	78	53	is	be	AUX
gujaf-62	78	54	financial	financial	ADJ
gujaf-62	78	55	leverage	leverage	NOUN
gujaf-62	78	56	where	where	SCONJ
gujaf-62	78	57	:	:	PUNCT
gujaf-62	78	58	𝜇𝑖𝑡	𝜇𝑖𝑡	NOUN
gujaf-62	78	59	=	=	SYM
gujaf-62	78	60	𝜌𝑖	𝜌𝑖	ADP
gujaf-62	78	61	+	+	X
gujaf-62	78	62	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
gujaf-62	78	63	−	−	NOUN
gujaf-62	78	64	−	−	NOUN
gujaf-62	79	1	−	−	PROPN
gujaf-62	80	1	(	(	PUNCT
gujaf-62	80	2	3.2.5	3.2.5	NUM
gujaf-62	80	3	)	)	PUNCT
gujaf-62	80	4	if	if	SCONJ
gujaf-62	80	5	(	(	PUNCT
gujaf-62	80	6	3.2.5	3.2.5	X
gujaf-62	80	7	)	)	PUNCT
gujaf-62	80	8	is	be	AUX
gujaf-62	80	9	not	not	PART
gujaf-62	80	10	true	true	ADJ
gujaf-62	80	11	,	,	PUNCT
gujaf-62	80	12	then	then	ADV
gujaf-62	80	13	(	(	PUNCT
gujaf-62	80	14	3.2.5	3.2.5	X
gujaf-62	80	15	)	)	PUNCT
gujaf-62	80	16	could	could	AUX
gujaf-62	80	17	be	be	AUX
gujaf-62	80	18	estimated	estimate	VERB
gujaf-62	80	19	using	use	VERB
gujaf-62	80	20	ols	ol	NOUN
gujaf-62	80	21	(	(	PUNCT
gujaf-62	80	22	pooled	pool	VERB
gujaf-62	80	23	ols	ol	NOUN
gujaf-62	80	24	)	)	PUNCT
gujaf-62	80	25	.	.	PUNCT
gujaf-62	81	1	if	if	SCONJ
gujaf-62	81	2	it	it	PRON
gujaf-62	81	3	is	be	AUX
gujaf-62	81	4	however	however	ADV
gujaf-62	81	5	true	true	ADJ
gujaf-62	81	6	,	,	PUNCT
gujaf-62	81	7	ols	ol	NOUN
gujaf-62	81	8	can	can	AUX
gujaf-62	81	9	not	not	PART
gujaf-62	81	10	be	be	AUX
gujaf-62	81	11	used	use	VERB
gujaf-62	81	12	and	and	CCONJ
gujaf-62	81	13	(	(	PUNCT
gujaf-62	81	14	3.2	3.2	NUM
gujaf-62	81	15	)	)	PUNCT
gujaf-62	81	16	becomes	becomes	AUX
gujaf-62	81	17	𝑆𝑃𝑖𝑡	𝑆𝑃𝑖𝑡	PROPN
gujaf-62	81	18	=	=	SYM
gujaf-62	81	19	𝜏	𝜏	PROPN
gujaf-62	81	20	+	+	NUM
gujaf-62	81	21	𝜗𝐸𝐴𝐷𝐼𝑖𝑡	𝜗𝐸𝐴𝐷𝐼𝑖𝑡	PUNCT
gujaf-62	81	22	+	+	CCONJ
gujaf-62	81	23	𝜑𝐹𝑆	𝜑𝐹𝑆	ADJ
gujaf-62	81	24	+	+	NUM
gujaf-62	81	25	𝜔𝐿𝐸𝑉𝑖𝑡	𝜔𝐿𝐸𝑉𝑖𝑡	NOUN
gujaf-62	82	1	+	+	CCONJ
gujaf-62	82	2	𝜌𝑖	𝜌𝑖	ADP
gujaf-62	82	3	+	+	X
gujaf-62	82	4	𝜀𝑖𝑡	𝜀𝑖𝑡	VERB
gujaf-62	82	5	−	−	NOUN
gujaf-62	83	1	−	−	NOUN
gujaf-62	84	1	3.2.6	3.2.6	NUM
gujaf-62	84	2	3.3	3.3	NUM
gujaf-62	84	3	measurement	measurement	NOUN
gujaf-62	84	4	of	of	ADP
gujaf-62	84	5	variables	variable	NOUN
gujaf-62	84	6	the	the	DET
gujaf-62	84	7	dependent	dependent	ADJ
gujaf-62	84	8	variable	variable	NOUN
gujaf-62	84	9	of	of	ADP
gujaf-62	84	10	this	this	DET
gujaf-62	84	11	study	study	NOUN
gujaf-62	84	12	is	be	AUX
gujaf-62	84	13	firm	firm	ADJ
gujaf-62	84	14	performance	performance	NOUN
gujaf-62	84	15	proxied	proxie	VERB
gujaf-62	84	16	as	as	ADP
gujaf-62	84	17	return	return	NOUN
gujaf-62	84	18	on	on	ADP
gujaf-62	84	19	asset	asset	NOUN
gujaf-62	84	20	(	(	PUNCT
gujaf-62	84	21	roa	roa	PROPN
gujaf-62	84	22	)	)	PUNCT
gujaf-62	84	23	and	and	CCONJ
gujaf-62	84	24	return	return	VERB
gujaf-62	84	25	on	on	ADP
gujaf-62	84	26	equity	equity	NOUN
gujaf-62	84	27	(	(	PUNCT
gujaf-62	84	28	roe	roe	PROPN
gujaf-62	84	29	)	)	PUNCT
gujaf-62	84	30	.	.	PUNCT
gujaf-62	85	1	the	the	DET
gujaf-62	85	2	study	study	NOUN
gujaf-62	85	3	follows	follow	VERB
gujaf-62	85	4	previous	previous	ADJ
gujaf-62	85	5	empirical	empirical	ADJ
gujaf-62	85	6	studies	study	NOUN
gujaf-62	85	7	of	of	ADP
gujaf-62	85	8	firm	firm	ADJ
gujaf-62	85	9	performance	performance	NOUN
gujaf-62	85	10	(	(	PUNCT
gujaf-62	85	11	abubakar	abubakar	PROPN
gujaf-62	85	12	et	et	PROPN
gujaf-62	85	13	al	al	PROPN
gujaf-62	85	14	.	.	PROPN
gujaf-62	85	15	,	,	PUNCT
gujaf-62	85	16	2017	2017	NUM
gujaf-62	85	17	)	)	PUNCT
gujaf-62	85	18	by	by	ADP
gujaf-62	85	19	measuring	measure	VERB
gujaf-62	85	20	the	the	DET
gujaf-62	85	21	firm	firm	ADJ
gujaf-62	85	22	financial	financial	ADJ
gujaf-62	85	23	performance	performance	NOUN
gujaf-62	85	24	using	use	VERB
gujaf-62	85	25	return	return	NOUN
gujaf-62	85	26	on	on	ADP
gujaf-62	85	27	asset	asset	NOUN
gujaf-62	85	28	.	.	PUNCT
gujaf-62	86	1	the	the	DET
gujaf-62	86	2	main	main	ADJ
gujaf-62	86	3	independent	independent	ADJ
gujaf-62	86	4	variable	variable	NOUN
gujaf-62	86	5	of	of	ADP
gujaf-62	86	6	the	the	DET
gujaf-62	86	7	study	study	NOUN
gujaf-62	86	8	is	be	AUX
gujaf-62	86	9	environmental	environmental	ADJ
gujaf-62	86	10	accounting	accounting	NOUN
gujaf-62	86	11	disclosure	disclosure	NOUN
gujaf-62	86	12	(	(	PUNCT
gujaf-62	86	13	ead	ead	NOUN
gujaf-62	86	14	)	)	PUNCT
gujaf-62	86	15	while	while	SCONJ
gujaf-62	86	16	firm	firm	ADJ
gujaf-62	86	17	size	size	NOUN
gujaf-62	86	18	and	and	CCONJ
gujaf-62	86	19	leverage	leverage	NOUN
gujaf-62	86	20	are	be	AUX
gujaf-62	86	21	used	use	VERB
gujaf-62	86	22	as	as	ADP
gujaf-62	86	23	the	the	DET
gujaf-62	86	24	control	control	NOUN
gujaf-62	86	25	variables	variable	VERB
gujaf-62	86	26	.	.	PUNCT
gujaf-62	87	1	the	the	DET
gujaf-62	87	2	study	study	NOUN
gujaf-62	87	3	measured	measure	VERB
gujaf-62	87	4	ead	ead	NOUN
gujaf-62	87	5	using	use	VERB
gujaf-62	87	6	disclosure	disclosure	NOUN
gujaf-62	87	7	index	index	NOUN
gujaf-62	87	8	obtained	obtain	VERB
gujaf-62	87	9	from	from	ADP
gujaf-62	87	10	checklist	checklist	NOUN
gujaf-62	87	11	of	of	ADP
gujaf-62	87	12	ten	ten	NUM
gujaf-62	87	13	items	item	NOUN
gujaf-62	87	14	(	(	PUNCT
gujaf-62	87	15	see	see	VERB
gujaf-62	87	16	appendix	appendix	ADJ
gujaf-62	87	17	section	section	NOUN
gujaf-62	87	18	)	)	PUNCT
gujaf-62	87	19	.	.	PUNCT
gujaf-62	88	1	several	several	ADJ
gujaf-62	88	2	other	other	ADJ
gujaf-62	88	3	studies	study	NOUN
gujaf-62	88	4	create	create	VERB
gujaf-62	88	5	and	and	CCONJ
gujaf-62	88	6	use	use	VERB
gujaf-62	88	7	an	an	DET
gujaf-62	88	8	index	index	NOUN
gujaf-62	88	9	in	in	ADP
gujaf-62	88	10	measuring	measure	VERB
gujaf-62	88	11	ead	ead	NOUN
gujaf-62	88	12	(	(	PUNCT
gujaf-62	88	13	ortas	orta	NOUN
gujaf-62	88	14	,	,	PUNCT
gujaf-62	88	15	alvarez	alvarez	PROPN
gujaf-62	88	16	,	,	PUNCT
gujaf-62	88	17	&	&	CCONJ
gujaf-62	88	18	garayar	garayar	PROPN
gujaf-62	88	19	,	,	PUNCT
gujaf-62	88	20	2015	2015	NUM
gujaf-62	88	21	;	;	PUNCT
gujaf-62	88	22	umoren	umoren	NOUN
gujaf-62	88	23	,	,	PUNCT
gujaf-62	88	24	isiavwe	isiavwe	ADJ
gujaf-62	88	25	&	&	CCONJ
gujaf-62	88	26	atolagbe	atolagbe	NOUN
gujaf-62	88	27	,	,	PUNCT
gujaf-62	88	28	2016	2016	NUM
gujaf-62	88	29	;	;	PUNCT
gujaf-62	88	30	niresh	niresh	PROPN
gujaf-62	88	31	&	&	CCONJ
gujaf-62	88	32	silva	silva	PROPN
gujaf-62	88	33	,	,	PUNCT
gujaf-62	88	34	2017	2017	NUM
gujaf-62	88	35	)	)	PUNCT
gujaf-62	88	36	.	.	PUNCT
gujaf-62	89	1	the	the	DET
gujaf-62	89	2	framework	framework	NOUN
gujaf-62	89	3	for	for	ADP
gujaf-62	89	4	quantifying	quantify	VERB
gujaf-62	89	5	ead	ead	NOUN
gujaf-62	89	6	was	be	AUX
gujaf-62	89	7	adopted	adopt	VERB
gujaf-62	89	8	from	from	ADP
gujaf-62	89	9	the	the	DET
gujaf-62	89	10	work	work	NOUN
gujaf-62	89	11	of	of	ADP
gujaf-62	89	12	ortas	orta	NOUN
gujaf-62	89	13	,	,	PUNCT
gujaf-62	89	14	alvarez	alvarez	PROPN
gujaf-62	89	15	,	,	PUNCT
gujaf-62	89	16	&	&	CCONJ
gujaf-62	89	17	garayar	garayar	PROPN
gujaf-62	89	18	(	(	PUNCT
gujaf-62	89	19	2015	2015	NUM
gujaf-62	89	20	)	)	PUNCT
gujaf-62	89	21	and	and	CCONJ
gujaf-62	89	22	umoren	umoren	PROPN
gujaf-62	89	23	,	,	PUNCT
gujaf-62	89	24	isiavwe	isiavwe	NOUN
gujaf-62	89	25	&	&	CCONJ
gujaf-62	89	26	atolagbe	atolagbe	PROPN
gujaf-62	89	27	(	(	PUNCT
gujaf-62	89	28	2016	2016	NUM
gujaf-62	89	29	)	)	PUNCT
gujaf-62	89	30	.	.	PUNCT
gujaf-62	90	1	the	the	DET
gujaf-62	90	2	framework	framework	NOUN
gujaf-62	90	3	consists	consist	VERB
gujaf-62	90	4	of	of	ADP
gujaf-62	90	5	10	10	NUM
gujaf-62	90	6	items	item	NOUN
gujaf-62	90	7	.	.	PUNCT
gujaf-62	91	1	these	these	DET
gujaf-62	91	2	items	item	NOUN
gujaf-62	91	3	were	be	AUX
gujaf-62	91	4	scored	score	VERB
gujaf-62	91	5	using	use	VERB
gujaf-62	91	6	a	a	DET
gujaf-62	91	7	dichotomous	dichotomous	ADJ
gujaf-62	91	8	approach	approach	NOUN
gujaf-62	91	9	.	.	PUNCT
gujaf-62	92	1	in	in	ADP
gujaf-62	92	2	line	line	NOUN
gujaf-62	92	3	with	with	ADP
gujaf-62	92	4	dichotomous	dichotomous	ADJ
gujaf-62	92	5	approach	approach	NOUN
gujaf-62	92	6	,	,	PUNCT
gujaf-62	92	7	an	an	DET
gujaf-62	92	8	item	item	NOUN
gujaf-62	92	9	scores	score	NOUN
gujaf-62	92	10	‘	'	PUNCT
gujaf-62	92	11	1	1	NUM
gujaf-62	92	12	’	'	PUNCT
gujaf-62	92	13	if	if	SCONJ
gujaf-62	92	14	reported	report	VERB
gujaf-62	92	15	and	and	CCONJ
gujaf-62	92	16	zero	zero	NUM
gujaf-62	92	17	‘	'	PUNCT
gujaf-62	92	18	0	0	NUM
gujaf-62	92	19	’	'	PUNCT
gujaf-62	92	20	if	if	SCONJ
gujaf-62	92	21	not	not	PART
gujaf-62	92	22	reported	report	VERB
gujaf-62	92	23	.	.	PUNCT
gujaf-62	93	1	this	this	PRON
gujaf-62	93	2	is	be	AUX
gujaf-62	93	3	termed	term	VERB
gujaf-62	93	4	an	an	DET
gujaf-62	93	5	un	un	ADJ
gujaf-62	93	6	-	-	ADJ
gujaf-62	93	7	weighted	weighted	ADJ
gujaf-62	93	8	approach	approach	NOUN
gujaf-62	93	9	(	(	PUNCT
gujaf-62	93	10	see	see	INTJ
gujaf-62	93	11	umoren	umoren	PROPN
gujaf-62	93	12	,	,	PUNCT
gujaf-62	93	13	isiavwe	isiavwe	ADJ
gujaf-62	93	14	&	&	CCONJ
gujaf-62	93	15	atolagbe	atolagbe	NOUN
gujaf-62	93	16	,	,	PUNCT
gujaf-62	93	17	2016	2016	NUM
gujaf-62	93	18	)	)	PUNCT
gujaf-62	93	19	.	.	PUNCT
gujaf-62	94	1	the	the	DET
gujaf-62	94	2	formula	formula	NOUN
gujaf-62	94	3	for	for	ADP
gujaf-62	94	4	calculating	calculate	VERB
gujaf-62	94	5	the	the	DET
gujaf-62	94	6	un	un	ADJ
gujaf-62	94	7	-	-	ADJ
gujaf-62	94	8	weighted	weight	VERB
gujaf-62	94	9	disclosure	disclosure	NOUN
gujaf-62	94	10	index	index	NOUN
gujaf-62	94	11	using	use	VERB
gujaf-62	94	12	the	the	DET
gujaf-62	94	13	environmental	environmental	ADJ
gujaf-62	94	14	disclosure	disclosure	NOUN
gujaf-62	94	15	framework	framework	NOUN
gujaf-62	94	16	is	be	AUX
gujaf-62	94	17	expressed	express	VERB
gujaf-62	94	18	as	as	ADP
gujaf-62	94	19	:	:	PUNCT
gujaf-62	94	20	𝐸𝐴𝐷𝐼	𝐸𝐴𝐷𝐼	PROPN
gujaf-62	94	21	=	=	SYM
gujaf-62	94	22	𝑑𝑖	𝑑𝑖	PROPN
gujaf-62	94	23	10	10	NUM
gujaf-62	94	24	𝑖=1	𝑖=1	PROPN
gujaf-62	94	25	𝑑	𝑑	PRON
gujaf-62	94	26	------------------------------------------	------------------------------------------	PUNCT
gujaf-62	94	27	(	(	PUNCT
gujaf-62	94	28	3.3.1	3.3.1	NUM
gujaf-62	94	29	)	)	PUNCT
gujaf-62	94	30	where	where	SCONJ
gujaf-62	94	31	:	:	PUNCT
gujaf-62	94	32	eadi	eadi	NOUN
gujaf-62	94	33	is	be	AUX
gujaf-62	94	34	environmental	environmental	ADJ
gujaf-62	94	35	accounting	accounting	NOUN
gujaf-62	94	36	disclosure	disclosure	PROPN
gujaf-62	94	37	index	index	NOUN
gujaf-62	94	38	.	.	PUNCT
gujaf-62	95	1	d	d	NOUN
gujaf-62	95	2	=	=	SYM
gujaf-62	95	3	1	1	NUM
gujaf-62	95	4	if	if	SCONJ
gujaf-62	95	5	item	item	NOUN
gujaf-62	95	6	‘	'	PUNCT
gujaf-62	95	7	di	di	NOUN
gujaf-62	95	8	’	'	PUNCT
gujaf-62	95	9	is	be	AUX
gujaf-62	95	10	reported	report	VERB
gujaf-62	95	11	or	or	CCONJ
gujaf-62	95	12	0	0	NUM
gujaf-62	95	13	if	if	SCONJ
gujaf-62	95	14	item	item	NOUN
gujaf-62	95	15	‘	'	PUNCT
gujaf-62	95	16	di	di	NOUN
gujaf-62	95	17	’	'	PUNCT
gujaf-62	95	18	is	be	AUX
gujaf-62	95	19	not	not	PART
gujaf-62	95	20	reported	report	VERB
gujaf-62	95	21	d	d	NOUN
gujaf-62	95	22	=	=	SYM
gujaf-62	95	23	maximum	maximum	ADJ
gujaf-62	95	24	number	number	NOUN
gujaf-62	95	25	of	of	ADP
gujaf-62	95	26	items	item	NOUN
gujaf-62	95	27	(	(	PUNCT
gujaf-62	95	28	i.e	i.e	DET
gujaf-62	95	29	10	10	NUM
gujaf-62	95	30	)	)	PUNCT
gujaf-62	95	31	the	the	DET
gujaf-62	95	32	value	value	NOUN
gujaf-62	95	33	of	of	ADP
gujaf-62	95	34	ead	ead	PROPN
gujaf-62	95	35	is	be	AUX
gujaf-62	95	36	the	the	DET
gujaf-62	95	37	ratio	ratio	NOUN
gujaf-62	95	38	of	of	ADP
gujaf-62	95	39	the	the	DET
gujaf-62	95	40	value	value	NOUN
gujaf-62	95	41	of	of	ADP
gujaf-62	95	42	the	the	DET
gujaf-62	95	43	value	value	NOUN
gujaf-62	95	44	of	of	ADP
gujaf-62	95	45	computed	computed	ADJ
gujaf-62	95	46	total	total	ADJ
gujaf-62	95	47	disclosures	disclosure	NOUN
gujaf-62	95	48	score	score	NOUN
gujaf-62	95	49	obtained	obtain	VERB
gujaf-62	95	50	by	by	ADP
gujaf-62	95	51	each	each	DET
gujaf-62	95	52	firm	firm	NOUN
gujaf-62	95	53	to	to	ADP
gujaf-62	95	54	the	the	DET
gujaf-62	95	55	maximum	maximum	ADJ
gujaf-62	95	56	number	number	NOUN
gujaf-62	95	57	obtainable	obtainable	ADJ
gujaf-62	95	58	points	point	NOUN
gujaf-62	95	59	.	.	PUNCT
gujaf-62	96	1	the	the	DET
gujaf-62	96	2	summary	summary	NOUN
gujaf-62	96	3	description	description	NOUN
gujaf-62	96	4	of	of	ADP
gujaf-62	96	5	variables	variable	NOUN
gujaf-62	96	6	used	use	VERB
gujaf-62	96	7	in	in	ADP
gujaf-62	96	8	this	this	DET
gujaf-62	96	9	study	study	NOUN
gujaf-62	96	10	as	as	ADV
gujaf-62	96	11	well	well	ADV
gujaf-62	96	12	as	as	ADP
gujaf-62	96	13	their	their	PRON
gujaf-62	96	14	source	source	NOUN
gujaf-62	96	15	is	be	AUX
gujaf-62	96	16	presented	present	VERB
gujaf-62	96	17	in	in	ADP
gujaf-62	96	18	the	the	DET
gujaf-62	96	19	table	table	NOUN
gujaf-62	96	20	below	below	ADV
gujaf-62	96	21	:	:	PUNCT
gujaf-62	96	22	table	table	NOUN
gujaf-62	96	23	1	1	NUM
gujaf-62	96	24	:	:	PUNCT
gujaf-62	96	25	variables	variable	VERB
gujaf-62	96	26	definition	definition	NOUN
gujaf-62	96	27	and	and	CCONJ
gujaf-62	96	28	sources	source	NOUN
gujaf-62	96	29	variables	variable	VERB
gujaf-62	96	30	description	description	NOUN
gujaf-62	96	31	source	source	NOUN
gujaf-62	96	32	firm	firm	ADJ
gujaf-62	96	33	financial	financial	ADJ
gujaf-62	96	34	performance	performance	NOUN
gujaf-62	96	35	measured	measure	VERB
gujaf-62	96	36	as	as	ADP
gujaf-62	96	37	the	the	DET
gujaf-62	96	38	return	return	NOUN
gujaf-62	96	39	on	on	ADP
gujaf-62	96	40	asset	asset	NOUN
gujaf-62	96	41	and	and	CCONJ
gujaf-62	96	42	return	return	VERB
gujaf-62	96	43	on	on	ADP
gujaf-62	96	44	equity	equity	NOUN
gujaf-62	96	45	which	which	PRON
gujaf-62	96	46	is	be	AUX
gujaf-62	96	47	respectively	respectively	ADV
gujaf-62	96	48	expressed	express	VERB
gujaf-62	96	49	as	as	ADP
gujaf-62	96	50	the	the	DET
gujaf-62	96	51	ratio	ratio	NOUN
gujaf-62	96	52	of	of	ADP
gujaf-62	96	53	net	net	ADJ
gujaf-62	96	54	profit	profit	NOUN
gujaf-62	96	55	to	to	ADP
gujaf-62	96	56	asset	asset	NOUN
gujaf-62	96	57	and	and	CCONJ
gujaf-62	96	58	net	net	ADJ
gujaf-62	96	59	profit	profit	NOUN
gujaf-62	96	60	to	to	ADP
gujaf-62	96	61	equity	equity	NOUN
gujaf-62	96	62	.	.	PUNCT
gujaf-62	97	1	abubakar	abubakar	PROPN
gujaf-62	97	2	,	,	PUNCT
gujaf-62	97	3	simon	simon	PROPN
gujaf-62	97	4	&	&	CCONJ
gujaf-62	97	5	mohammad	mohammad	PROPN
gujaf-62	97	6	(	(	PUNCT
gujaf-62	97	7	2017	2017	NUM
gujaf-62	97	8	)	)	PUNCT
gujaf-62	97	9	measured	measure	VERB
gujaf-62	97	10	as	as	ADP
gujaf-62	97	11	environmental	environmental	ADJ
gujaf-62	97	12	gusau	gusau	ADJ
gujaf-62	97	13	journal	journal	NOUN
gujaf-62	97	14	of	of	ADP
gujaf-62	97	15	accounting	accounting	NOUN
gujaf-62	97	16	and	and	CCONJ
gujaf-62	97	17	finance	finance	NOUN
gujaf-62	97	18	,	,	PUNCT
gujaf-62	97	19	vol	vol	NOUN
gujaf-62	97	20	.	.	PROPN
gujaf-62	97	21	2	2	NUM
gujaf-62	97	22	,	,	PUNCT
gujaf-62	97	23	issue	issue	NOUN
gujaf-62	97	24	2	2	NUM
gujaf-62	97	25	,	,	PUNCT
gujaf-62	97	26	april	april	PROPN
gujaf-62	97	27	,	,	PUNCT
gujaf-62	97	28	2021	2021	NUM
gujaf-62	97	29	7	7	NUM
gujaf-62	97	30	environmental	environmental	ADJ
gujaf-62	97	31	accounting	accounting	NOUN
gujaf-62	97	32	disclosure	disclosure	NOUN
gujaf-62	97	33	accounting	accounting	NOUN
gujaf-62	97	34	checklist	checklist	NOUN
gujaf-62	97	35	ortas	orta	NOUN
gujaf-62	97	36	,	,	PUNCT
gujaf-62	97	37	alvarez	alvarez	PROPN
gujaf-62	97	38	,	,	PUNCT
gujaf-62	97	39	&	&	CCONJ
gujaf-62	97	40	garayar	garayar	PROPN
gujaf-62	97	41	(	(	PUNCT
gujaf-62	97	42	2015	2015	NUM
gujaf-62	97	43	)	)	PUNCT
gujaf-62	97	44	and	and	CCONJ
gujaf-62	97	45	umoren	umoren	PROPN
gujaf-62	97	46	,	,	PUNCT
gujaf-62	97	47	isiavwe	isiavwe	NOUN
gujaf-62	97	48	&	&	CCONJ
gujaf-62	97	49	atolagbe	atolagbe	PROPN
gujaf-62	97	50	(	(	PUNCT
gujaf-62	97	51	2016	2016	NUM
gujaf-62	97	52	)	)	PUNCT
gujaf-62	97	53	firm	firm	ADJ
gujaf-62	97	54	size	size	NOUN
gujaf-62	97	55	(	(	PUNCT
gujaf-62	97	56	fsiz	fsiz	PROPN
gujaf-62	97	57	)	)	PUNCT
gujaf-62	97	58	measured	measure	VERB
gujaf-62	97	59	as	as	ADP
gujaf-62	97	60	log	log	NOUN
gujaf-62	97	61	of	of	ADP
gujaf-62	97	62	total	total	ADJ
gujaf-62	97	63	assets	asset	NOUN
gujaf-62	97	64	ahmadi	ahmadi	PROPN
gujaf-62	97	65	et	et	PROPN
gujaf-62	97	66	al	al	PROPN
gujaf-62	97	67	.	.	PROPN
gujaf-62	98	1	(	(	PUNCT
gujaf-62	98	2	2018	2018	NUM
gujaf-62	98	3	)	)	PUNCT
gujaf-62	98	4	leverage	leverage	NOUN
gujaf-62	98	5	(	(	PUNCT
gujaf-62	98	6	lev	lev	NOUN
gujaf-62	98	7	)	)	PUNCT
gujaf-62	98	8	this	this	PRON
gujaf-62	98	9	is	be	AUX
gujaf-62	98	10	measured	measure	VERB
gujaf-62	98	11	as	as	ADP
gujaf-62	98	12	debt	debt	NOUN
gujaf-62	98	13	as	as	ADP
gujaf-62	98	14	ratio	ratio	NOUN
gujaf-62	98	15	of	of	ADP
gujaf-62	98	16	total	total	ADJ
gujaf-62	98	17	equities	equity	NOUN
gujaf-62	98	18	foerster	foerster	PROPN
gujaf-62	98	19	(	(	PUNCT
gujaf-62	98	20	2013	2013	NUM
gujaf-62	98	21	)	)	PUNCT
gujaf-62	98	22	source	source	NOUN
gujaf-62	98	23	:	:	PUNCT
gujaf-62	98	24	authors	author	NOUN
gujaf-62	98	25	’	’	PART
gujaf-62	98	26	compilation	compilation	NOUN
gujaf-62	98	27	,	,	PUNCT
gujaf-62	98	28	2021	2021	NUM
gujaf-62	98	29	4	4	NUM
gujaf-62	98	30	.	.	NOUN
gujaf-62	98	31	results	result	NOUN
gujaf-62	98	32	and	and	CCONJ
gujaf-62	98	33	discussions	discussion	NOUN
gujaf-62	98	34	4.1	4.1	NUM
gujaf-62	98	35	descriptive	descriptive	ADJ
gujaf-62	98	36	analysis	analysis	NOUN
gujaf-62	98	37	the	the	DET
gujaf-62	98	38	summary	summary	NOUN
gujaf-62	98	39	statistics	statistic	NOUN
gujaf-62	98	40	of	of	ADP
gujaf-62	98	41	the	the	DET
gujaf-62	98	42	variables	variable	NOUN
gujaf-62	98	43	used	use	VERB
gujaf-62	98	44	in	in	ADP
gujaf-62	98	45	the	the	DET
gujaf-62	98	46	study	study	NOUN
gujaf-62	98	47	are	be	AUX
gujaf-62	98	48	presented	present	VERB
gujaf-62	98	49	in	in	ADP
gujaf-62	98	50	table	table	NOUN
gujaf-62	98	51	4.1	4.1	NUM
gujaf-62	98	52	.	.	PUNCT
gujaf-62	99	1	the	the	DET
gujaf-62	99	2	results	result	NOUN
gujaf-62	99	3	indicate	indicate	VERB
gujaf-62	99	4	that	that	SCONJ
gujaf-62	99	5	the	the	DET
gujaf-62	99	6	average	average	ADJ
gujaf-62	99	7	return	return	NOUN
gujaf-62	99	8	on	on	ADP
gujaf-62	99	9	asset	asset	NOUN
gujaf-62	99	10	within	within	ADP
gujaf-62	99	11	the	the	DET
gujaf-62	99	12	period	period	NOUN
gujaf-62	99	13	is	be	AUX
gujaf-62	99	14	0.114	0.114	NUM
gujaf-62	99	15	with	with	ADP
gujaf-62	99	16	minimum	minimum	ADJ
gujaf-62	99	17	share	share	NOUN
gujaf-62	99	18	price	price	NOUN
gujaf-62	99	19	of	of	ADP
gujaf-62	99	20	0.131	0.131	NUM
gujaf-62	99	21	and	and	CCONJ
gujaf-62	99	22	maximum	maximum	NOUN
gujaf-62	99	23	of	of	ADP
gujaf-62	99	24	0.318	0.318	NUM
gujaf-62	99	25	.	.	PUNCT
gujaf-62	100	1	the	the	DET
gujaf-62	100	2	standard	standard	ADJ
gujaf-62	100	3	deviation	deviation	NOUN
gujaf-62	100	4	of	of	ADP
gujaf-62	100	5	0.101	0.101	NUM
gujaf-62	100	6	reveal	reveal	VERB
gujaf-62	100	7	a	a	DET
gujaf-62	100	8	relatively	relatively	ADV
gujaf-62	100	9	low	low	ADJ
gujaf-62	100	10	variation	variation	NOUN
gujaf-62	100	11	in	in	ADP
gujaf-62	100	12	the	the	DET
gujaf-62	100	13	return	return	NOUN
gujaf-62	100	14	on	on	ADP
gujaf-62	100	15	asset	asset	NOUN
gujaf-62	100	16	among	among	ADP
gujaf-62	100	17	the	the	DET
gujaf-62	100	18	firms	firm	NOUN
gujaf-62	100	19	and	and	CCONJ
gujaf-62	100	20	over	over	ADP
gujaf-62	100	21	the	the	DET
gujaf-62	100	22	period	period	NOUN
gujaf-62	100	23	.	.	PUNCT
gujaf-62	101	1	the	the	DET
gujaf-62	101	2	results	result	NOUN
gujaf-62	101	3	further	far	ADV
gujaf-62	101	4	reveal	reveal	VERB
gujaf-62	101	5	that	that	SCONJ
gujaf-62	101	6	the	the	DET
gujaf-62	101	7	average	average	ADJ
gujaf-62	101	8	return	return	NOUN
gujaf-62	101	9	on	on	ADP
gujaf-62	101	10	equity	equity	NOUN
gujaf-62	101	11	is	be	AUX
gujaf-62	101	12	0.283	0.283	NUM
gujaf-62	101	13	with	with	ADP
gujaf-62	101	14	minimum	minimum	ADJ
gujaf-62	101	15	and	and	CCONJ
gujaf-62	101	16	maximum	maximum	ADJ
gujaf-62	101	17	value	value	NOUN
gujaf-62	101	18	of	of	ADP
gujaf-62	101	19	-0.22	-0.22	NUM
gujaf-62	101	20	and	and	CCONJ
gujaf-62	101	21	1.636	1.636	NUM
gujaf-62	101	22	respectively	respectively	ADV
gujaf-62	101	23	.	.	PUNCT
gujaf-62	102	1	its	its	PRON
gujaf-62	102	2	corresponding	corresponding	ADJ
gujaf-62	102	3	standard	standard	ADJ
gujaf-62	102	4	deviation	deviation	NOUN
gujaf-62	102	5	of	of	ADP
gujaf-62	102	6	0.346	0.346	NUM
gujaf-62	102	7	show	show	NOUN
gujaf-62	102	8	considerably	considerably	ADV
gujaf-62	102	9	high	high	ADJ
gujaf-62	102	10	variation	variation	NOUN
gujaf-62	102	11	in	in	ADP
gujaf-62	102	12	the	the	DET
gujaf-62	102	13	return	return	NOUN
gujaf-62	102	14	on	on	ADP
gujaf-62	102	15	equity	equity	NOUN
gujaf-62	102	16	among	among	ADP
gujaf-62	102	17	the	the	DET
gujaf-62	102	18	firms	firm	NOUN
gujaf-62	102	19	and	and	CCONJ
gujaf-62	102	20	over	over	ADP
gujaf-62	102	21	the	the	DET
gujaf-62	102	22	period	period	NOUN
gujaf-62	102	23	considered	consider	VERB
gujaf-62	102	24	.	.	PUNCT
gujaf-62	103	1	in	in	ADP
gujaf-62	103	2	addition	addition	NOUN
gujaf-62	103	3	,	,	PUNCT
gujaf-62	103	4	the	the	DET
gujaf-62	103	5	results	result	NOUN
gujaf-62	103	6	reveal	reveal	VERB
gujaf-62	103	7	that	that	SCONJ
gujaf-62	103	8	the	the	DET
gujaf-62	103	9	average	average	ADJ
gujaf-62	103	10	environmental	environmental	ADJ
gujaf-62	103	11	accounting	accounting	NOUN
gujaf-62	103	12	disclosure	disclosure	NOUN
gujaf-62	103	13	is	be	AUX
gujaf-62	103	14	0.304	0.304	NUM
gujaf-62	103	15	implying	imply	VERB
gujaf-62	103	16	that	that	SCONJ
gujaf-62	103	17	the	the	DET
gujaf-62	103	18	environmental	environmental	ADJ
gujaf-62	103	19	accounting	accounting	NOUN
gujaf-62	103	20	disclosure	disclosure	NOUN
gujaf-62	103	21	practices	practice	NOUN
gujaf-62	103	22	among	among	ADP
gujaf-62	103	23	the	the	DET
gujaf-62	103	24	firms	firm	NOUN
gujaf-62	103	25	in	in	ADP
gujaf-62	103	26	the	the	DET
gujaf-62	103	27	industry	industry	NOUN
gujaf-62	103	28	is	be	AUX
gujaf-62	103	29	relatively	relatively	ADV
gujaf-62	103	30	low	low	ADJ
gujaf-62	103	31	since	since	SCONJ
gujaf-62	103	32	it	it	PRON
gujaf-62	103	33	is	be	AUX
gujaf-62	103	34	below	below	ADP
gujaf-62	103	35	the	the	DET
gujaf-62	103	36	average	average	NOUN
gujaf-62	103	37	.	.	PUNCT
gujaf-62	104	1	the	the	DET
gujaf-62	104	2	minimum	minimum	ADJ
gujaf-62	104	3	and	and	CCONJ
gujaf-62	104	4	maximum	maximum	ADJ
gujaf-62	104	5	environmental	environmental	ADJ
gujaf-62	104	6	disclosure	disclosure	NOUN
gujaf-62	104	7	is	be	AUX
gujaf-62	104	8	found	find	VERB
gujaf-62	104	9	to	to	PART
gujaf-62	104	10	be	be	AUX
gujaf-62	104	11	0	0	NUM
gujaf-62	104	12	and	and	CCONJ
gujaf-62	104	13	0.7	0.7	NUM
gujaf-62	104	14	respectively	respectively	ADV
gujaf-62	104	15	.	.	PUNCT
gujaf-62	105	1	table	table	NOUN
gujaf-62	105	2	2	2	NUM
gujaf-62	105	3	:	:	PUNCT
gujaf-62	105	4	descriptive	descriptive	ADJ
gujaf-62	105	5	statistics	statistic	NOUN
gujaf-62	105	6	of	of	ADP
gujaf-62	105	7	the	the	DET
gujaf-62	105	8	variables	variable	NOUN
gujaf-62	105	9	variable	variable	ADJ
gujaf-62	105	10	obs	obs	NOUN
gujaf-62	105	11	mean	mean	VERB
gujaf-62	105	12	std.dev	std.dev	PROPN
gujaf-62	105	13	.	.	PUNCT
gujaf-62	106	1	min	min	PROPN
gujaf-62	106	2	max	max	PROPN
gujaf-62	106	3	roa	roa	PROPN
gujaf-62	106	4	27	27	NUM
gujaf-62	106	5	.114	.114	NUM
gujaf-62	106	6	.101	.101	NUM
gujaf-62	107	1	-.131	-.131	PROPN
gujaf-62	107	2	.318	.318	NUM
gujaf-62	107	3	roe	roe	PROPN
gujaf-62	107	4	27	27	NUM
gujaf-62	107	5	.283	.283	NUM
gujaf-62	107	6	.346	.346	NUM
gujaf-62	107	7	-.22	-.22	SYM
gujaf-62	107	8	1.636	1.636	NUM
gujaf-62	107	9	ead	ead	PROPN
gujaf-62	107	10	27	27	NUM
gujaf-62	107	11	.304	.304	NUM
gujaf-62	107	12	.179	.179	NUM
gujaf-62	107	13	0	0	NUM
gujaf-62	108	1	.7	.7	NUM
gujaf-62	108	2	lev	lev	PROPN
gujaf-62	108	3	27	27	NUM
gujaf-62	108	4	.304	.304	NUM
gujaf-62	108	5	.302	.302	NUM
gujaf-62	108	6	.003	.003	NUM
gujaf-62	108	7	1.281	1.281	NUM
gujaf-62	108	8	fs	fs	ADP
gujaf-62	108	9	27	27	NUM
gujaf-62	108	10	19.403	19.403	NUM
gujaf-62	108	11	1.576	1.576	NUM
gujaf-62	108	12	16.347	16.347	NUM
gujaf-62	108	13	21.278	21.278	NUM
gujaf-62	108	14	source	source	NOUN
gujaf-62	108	15	:	:	PUNCT
gujaf-62	108	16	authors	author	NOUN
gujaf-62	108	17	’	'	PUNCT
gujaf-62	108	18	computation	computation	NOUN
gujaf-62	108	19	,	,	PUNCT
gujaf-62	108	20	2021	2021	NUM
gujaf-62	108	21	also	also	ADV
gujaf-62	108	22	,	,	PUNCT
gujaf-62	108	23	the	the	DET
gujaf-62	108	24	study	study	NOUN
gujaf-62	108	25	estimated	estimate	VERB
gujaf-62	108	26	the	the	DET
gujaf-62	108	27	correlation	correlation	NOUN
gujaf-62	108	28	among	among	ADP
gujaf-62	108	29	the	the	DET
gujaf-62	108	30	variables	variable	NOUN
gujaf-62	108	31	and	and	CCONJ
gujaf-62	108	32	the	the	DET
gujaf-62	108	33	results	result	NOUN
gujaf-62	108	34	are	be	AUX
gujaf-62	108	35	presented	present	VERB
gujaf-62	108	36	in	in	ADP
gujaf-62	108	37	table	table	NOUN
gujaf-62	108	38	2	2	NUM
gujaf-62	108	39	.	.	PUNCT
gujaf-62	109	1	the	the	DET
gujaf-62	109	2	results	result	NOUN
gujaf-62	109	3	show	show	VERB
gujaf-62	109	4	that	that	SCONJ
gujaf-62	109	5	return	return	NOUN
gujaf-62	109	6	on	on	ADP
gujaf-62	109	7	asset	asset	NOUN
gujaf-62	109	8	has	have	VERB
gujaf-62	109	9	high	high	ADJ
gujaf-62	109	10	positive	positive	ADJ
gujaf-62	109	11	impact	impact	NOUN
gujaf-62	109	12	on	on	ADP
gujaf-62	109	13	environmental	environmental	ADJ
gujaf-62	109	14	accounting	accounting	NOUN
gujaf-62	109	15	disclosure	disclosure	NOUN
gujaf-62	109	16	among	among	ADP
gujaf-62	109	17	the	the	DET
gujaf-62	109	18	firms	firm	NOUN
gujaf-62	109	19	with	with	ADP
gujaf-62	109	20	estimated	estimate	VERB
gujaf-62	109	21	correlation	correlation	NOUN
gujaf-62	109	22	coefficient	coefficient	NOUN
gujaf-62	109	23	of	of	ADP
gujaf-62	109	24	0.690	0.690	NUM
gujaf-62	109	25	.	.	PUNCT
gujaf-62	110	1	an	an	DET
gujaf-62	110	2	estimated	estimate	VERB
gujaf-62	110	3	correlation	correlation	NOUN
gujaf-62	110	4	coefficient	coefficient	NOUN
gujaf-62	110	5	of	of	ADP
gujaf-62	110	6	-0.241	-0.241	PUNCT
gujaf-62	110	7	indicates	indicate	VERB
gujaf-62	110	8	that	that	SCONJ
gujaf-62	110	9	weak	weak	ADJ
gujaf-62	110	10	inverse	inverse	NOUN
gujaf-62	110	11	relationship	relationship	NOUN
gujaf-62	110	12	exists	exist	VERB
gujaf-62	110	13	between	between	ADP
gujaf-62	110	14	leverage	leverage	NOUN
gujaf-62	110	15	and	and	CCONJ
gujaf-62	110	16	firm	firm	ADJ
gujaf-62	110	17	financial	financial	ADJ
gujaf-62	110	18	performance	performance	NOUN
gujaf-62	110	19	and	and	CCONJ
gujaf-62	110	20	the	the	DET
gujaf-62	110	21	estimated	estimate	VERB
gujaf-62	110	22	correlation	correlation	NOUN
gujaf-62	110	23	coefficient	coefficient	NOUN
gujaf-62	110	24	of	of	ADP
gujaf-62	110	25	0.149	0.149	NUM
gujaf-62	110	26	shows	show	VERB
gujaf-62	110	27	that	that	SCONJ
gujaf-62	110	28	firm	firm	ADJ
gujaf-62	110	29	size	size	NOUN
gujaf-62	110	30	has	have	VERB
gujaf-62	110	31	weak	weak	ADJ
gujaf-62	110	32	positive	positive	ADJ
gujaf-62	110	33	relationship	relationship	NOUN
gujaf-62	110	34	with	with	ADP
gujaf-62	110	35	return	return	NOUN
gujaf-62	110	36	on	on	ADP
gujaf-62	110	37	asset	asset	NOUN
gujaf-62	110	38	.	.	PUNCT
gujaf-62	111	1	the	the	DET
gujaf-62	111	2	relationship	relationship	NOUN
gujaf-62	111	3	among	among	ADP
gujaf-62	111	4	the	the	DET
gujaf-62	111	5	regressors	regressor	NOUN
gujaf-62	111	6	is	be	AUX
gujaf-62	111	7	relatively	relatively	ADV
gujaf-62	111	8	moderate	moderate	ADJ
gujaf-62	111	9	as	as	SCONJ
gujaf-62	111	10	the	the	DET
gujaf-62	111	11	highest	high	ADJ
gujaf-62	111	12	correlation	correlation	NOUN
gujaf-62	111	13	coefficient	coefficient	NOUN
gujaf-62	111	14	of	of	ADP
gujaf-62	111	15	0.372	0.372	NUM
gujaf-62	111	16	among	among	ADP
gujaf-62	111	17	them	they	PRON
gujaf-62	111	18	is	be	AUX
gujaf-62	111	19	below	below	ADP
gujaf-62	111	20	threshold	threshold	NOUN
gujaf-62	111	21	of	of	ADP
gujaf-62	111	22	0.9	0.9	NUM
gujaf-62	111	23	for	for	SCONJ
gujaf-62	111	24	multicolinearity	multicolinearity	NOUN
gujaf-62	111	25	to	to	PART
gujaf-62	111	26	occur	occur	VERB
gujaf-62	111	27	.	.	PUNCT
gujaf-62	112	1	thus	thus	ADV
gujaf-62	112	2	,	,	PUNCT
gujaf-62	112	3	presence	presence	NOUN
gujaf-62	112	4	of	of	ADP
gujaf-62	112	5	multicollinearity	multicollinearity	NOUN
gujaf-62	112	6	among	among	ADP
gujaf-62	112	7	the	the	DET
gujaf-62	112	8	regressors	regressor	NOUN
gujaf-62	112	9	is	be	AUX
gujaf-62	112	10	not	not	PART
gujaf-62	112	11	expected	expect	VERB
gujaf-62	112	12	.	.	PUNCT
gujaf-62	113	1	multicolinearity	multicolinearity	NOUN
gujaf-62	113	2	problem	problem	NOUN
gujaf-62	113	3	is	be	AUX
gujaf-62	113	4	checked	check	VERB
gujaf-62	113	5	further	far	ADV
gujaf-62	113	6	using	use	VERB
gujaf-62	113	7	variance	variance	NOUN
gujaf-62	113	8	inflation	inflation	NOUN
gujaf-62	113	9	factor	factor	NOUN
gujaf-62	113	10	in	in	ADP
gujaf-62	113	11	the	the	DET
gujaf-62	113	12	subsequent	subsequent	ADJ
gujaf-62	113	13	section	section	NOUN
gujaf-62	113	14	.	.	PUNCT
gujaf-62	114	1	table	table	NOUN
gujaf-62	114	2	3	3	NUM
gujaf-62	114	3	:	:	PUNCT
gujaf-62	114	4	matrix	matrix	NOUN
gujaf-62	114	5	of	of	ADP
gujaf-62	114	6	correlations	correlation	NOUN
gujaf-62	114	7	variables	variable	NOUN
gujaf-62	114	8	roa	roa	PROPN
gujaf-62	114	9	roe	roe	PROPN
gujaf-62	114	10	eadi	eadi	PROPN
gujaf-62	114	11	lev	lev	PROPN
gujaf-62	114	12	fs	fs	ADP
gujaf-62	114	13	roa	roa	PROPN
gujaf-62	114	14	1.000	1.000	NUM
gujaf-62	114	15	roe	roe	NOUN
gujaf-62	114	16	0.425	0.425	NUM
gujaf-62	114	17	1.000	1.000	NUM
gujaf-62	114	18	eadi	eadi	NOUN
gujaf-62	114	19	0.690	0.690	NUM
gujaf-62	114	20	0.120	0.120	NUM
gujaf-62	114	21	1.000	1.000	NUM
gujaf-62	114	22	lev	lev	NOUN
gujaf-62	114	23	-0.241	-0.241	X
gujaf-62	114	24	-0.201	-0.201	X
gujaf-62	114	25	-0.126	-0.126	ADP
gujaf-62	114	26	1.000	1.000	NUM
gujaf-62	114	27	gusau	gusau	ADJ
gujaf-62	114	28	journal	journal	NOUN
gujaf-62	114	29	of	of	ADP
gujaf-62	114	30	accounting	accounting	NOUN
gujaf-62	114	31	and	and	CCONJ
gujaf-62	114	32	finance	finance	NOUN
gujaf-62	114	33	,	,	PUNCT
gujaf-62	114	34	vol	vol	NOUN
gujaf-62	114	35	.	.	PROPN
gujaf-62	115	1	2	2	NUM
gujaf-62	115	2	,	,	PUNCT
gujaf-62	115	3	issue	issue	NOUN
gujaf-62	115	4	2	2	NUM
gujaf-62	115	5	,	,	PUNCT
gujaf-62	115	6	april	april	PROPN
gujaf-62	115	7	,	,	PUNCT
gujaf-62	115	8	2021	2021	NUM
gujaf-62	115	9	8	8	NUM
gujaf-62	115	10	fs	fs	ADP
gujaf-62	115	11	0.149	0.149	NUM
gujaf-62	115	12	-0.011	-0.011	NUM
gujaf-62	115	13	0.372	0.372	NUM
gujaf-62	115	14	-0.223	-0.223	NUM
gujaf-62	115	15	1.000	1.000	NUM
gujaf-62	115	16	source	source	NOUN
gujaf-62	115	17	:	:	PUNCT
gujaf-62	115	18	authors	author	NOUN
gujaf-62	115	19	’	'	PUNCT
gujaf-62	115	20	computation	computation	NOUN
gujaf-62	115	21	,	,	PUNCT
gujaf-62	115	22	2021	2021	NUM
gujaf-62	115	23	4.2	4.2	NUM
gujaf-62	115	24	panel	panel	NOUN
gujaf-62	115	25	regression	regression	NOUN
gujaf-62	115	26	results	result	VERB
gujaf-62	115	27	the	the	DET
gujaf-62	115	28	estimated	estimate	VERB
gujaf-62	115	29	panel	panel	NOUN
gujaf-62	115	30	regression	regression	NOUN
gujaf-62	115	31	results	result	NOUN
gujaf-62	115	32	for	for	ADP
gujaf-62	115	33	the	the	DET
gujaf-62	115	34	study	study	NOUN
gujaf-62	115	35	is	be	AUX
gujaf-62	115	36	presented	present	VERB
gujaf-62	115	37	and	and	CCONJ
gujaf-62	115	38	discussed	discuss	VERB
gujaf-62	115	39	in	in	ADP
gujaf-62	115	40	this	this	DET
gujaf-62	115	41	subsection	subsection	NOUN
gujaf-62	115	42	.	.	PUNCT
gujaf-62	116	1	the	the	DET
gujaf-62	116	2	results	result	NOUN
gujaf-62	116	3	obtained	obtain	VERB
gujaf-62	116	4	are	be	AUX
gujaf-62	116	5	presented	present	VERB
gujaf-62	116	6	in	in	ADP
gujaf-62	116	7	table	table	NOUN
gujaf-62	116	8	3	3	NUM
gujaf-62	116	9	.	.	PUNCT
gujaf-62	117	1	the	the	DET
gujaf-62	117	2	study	study	NOUN
gujaf-62	117	3	tested	test	VERB
gujaf-62	117	4	for	for	ADP
gujaf-62	117	5	the	the	DET
gujaf-62	117	6	presence	presence	NOUN
gujaf-62	117	7	of	of	ADP
gujaf-62	117	8	firm	firm	ADJ
gujaf-62	117	9	effect	effect	NOUN
gujaf-62	117	10	using	use	VERB
gujaf-62	117	11	f	f	X
gujaf-62	117	12	-	-	PUNCT
gujaf-62	117	13	test	test	NOUN
gujaf-62	117	14	and	and	CCONJ
gujaf-62	117	15	the	the	DET
gujaf-62	117	16	results	result	NOUN
gujaf-62	117	17	revealed	reveal	VERB
gujaf-62	117	18	the	the	DET
gujaf-62	117	19	existence	existence	NOUN
gujaf-62	117	20	of	of	ADP
gujaf-62	117	21	firm	firm	ADJ
gujaf-62	117	22	effect	effect	NOUN
gujaf-62	117	23	making	make	VERB
gujaf-62	117	24	the	the	DET
gujaf-62	117	25	use	use	NOUN
gujaf-62	117	26	of	of	ADP
gujaf-62	117	27	estimated	estimate	VERB
gujaf-62	117	28	panel	panel	NOUN
gujaf-62	117	29	regression	regression	NOUN
gujaf-62	117	30	.	.	PUNCT
gujaf-62	118	1	to	to	PART
gujaf-62	118	2	select	select	VERB
gujaf-62	118	3	between	between	ADP
gujaf-62	118	4	fixed	fix	VERB
gujaf-62	118	5	and	and	CCONJ
gujaf-62	118	6	random	random	ADJ
gujaf-62	118	7	effect	effect	NOUN
gujaf-62	118	8	,	,	PUNCT
gujaf-62	118	9	the	the	DET
gujaf-62	118	10	study	study	NOUN
gujaf-62	118	11	conducted	conduct	VERB
gujaf-62	118	12	hausman	hausman	ADJ
gujaf-62	118	13	test	test	NOUN
gujaf-62	118	14	and	and	CCONJ
gujaf-62	118	15	the	the	DET
gujaf-62	118	16	estimated	estimate	VERB
gujaf-62	118	17	hausman	hausman	NOUN
gujaf-62	118	18	p	p	PROPN
gujaf-62	118	19	value	value	NOUN
gujaf-62	118	20	of	of	ADP
gujaf-62	118	21	0.0027	0.0027	NUM
gujaf-62	118	22	shows	show	VERB
gujaf-62	118	23	that	that	SCONJ
gujaf-62	118	24	the	the	DET
gujaf-62	118	25	fixed	fix	VERB
gujaf-62	118	26	effect	effect	NOUN
gujaf-62	118	27	model	model	NOUN
gujaf-62	118	28	is	be	AUX
gujaf-62	118	29	more	more	ADV
gujaf-62	118	30	consistent	consistent	ADJ
gujaf-62	118	31	.	.	PUNCT
gujaf-62	119	1	thus	thus	ADV
gujaf-62	119	2	,	,	PUNCT
gujaf-62	119	3	the	the	DET
gujaf-62	119	4	study	study	NOUN
gujaf-62	119	5	employed	employ	VERB
gujaf-62	119	6	fixed	fix	VERB
gujaf-62	119	7	panel	panel	NOUN
gujaf-62	119	8	regression	regression	NOUN
gujaf-62	119	9	for	for	ADP
gujaf-62	119	10	the	the	DET
gujaf-62	119	11	estimation	estimation	NOUN
gujaf-62	119	12	of	of	ADP
gujaf-62	119	13	the	the	DET
gujaf-62	119	14	model	model	NOUN
gujaf-62	119	15	.	.	PUNCT
gujaf-62	120	1	in	in	ADP
gujaf-62	120	2	addition	addition	NOUN
gujaf-62	120	3	,	,	PUNCT
gujaf-62	120	4	the	the	DET
gujaf-62	120	5	maximum	maximum	ADJ
gujaf-62	120	6	variance	variance	NOUN
gujaf-62	120	7	inflation	inflation	NOUN
gujaf-62	120	8	factor	factor	NOUN
gujaf-62	120	9	of	of	ADP
gujaf-62	120	10	1.21	1.21	NUM
gujaf-62	120	11	which	which	PRON
gujaf-62	120	12	is	be	AUX
gujaf-62	120	13	far	far	ADV
gujaf-62	120	14	below	below	ADP
gujaf-62	120	15	the	the	DET
gujaf-62	120	16	threshold	threshold	NOUN
gujaf-62	120	17	of	of	ADP
gujaf-62	120	18	10	10	NUM
gujaf-62	120	19	indicate	indicate	VERB
gujaf-62	120	20	that	that	SCONJ
gujaf-62	120	21	there	there	PRON
gujaf-62	120	22	is	be	VERB
gujaf-62	120	23	no	no	DET
gujaf-62	120	24	multicollinearity	multicollinearity	NOUN
gujaf-62	120	25	among	among	ADP
gujaf-62	120	26	the	the	DET
gujaf-62	120	27	explanatory	explanatory	ADJ
gujaf-62	120	28	variables	variable	NOUN
gujaf-62	120	29	.	.	PUNCT
gujaf-62	121	1	table	table	NOUN
gujaf-62	121	2	4	4	NUM
gujaf-62	121	3	:	:	PUNCT
gujaf-62	121	4	estimated	estimate	VERB
gujaf-62	121	5	panel	panel	NOUN
gujaf-62	121	6	regression	regression	NOUN
gujaf-62	121	7	results	result	NOUN
gujaf-62	121	8	(	(	PUNCT
gujaf-62	121	9	1	1	NUM
gujaf-62	121	10	)	)	PUNCT
gujaf-62	121	11	(	(	PUNCT
gujaf-62	121	12	2	2	X
gujaf-62	121	13	)	)	PUNCT
gujaf-62	121	14	variables	variable	NOUN
gujaf-62	121	15	apriori	apriori	ADV
gujaf-62	121	16	expectation	expectation	NOUN
gujaf-62	121	17	roa	roa	PROPN
gujaf-62	121	18	roe	roe	PROPN
gujaf-62	121	19	ea	ea	PROPN
gujaf-62	121	20	+	+	CCONJ
gujaf-62	121	21	0.439	0.439	NUM
gujaf-62	121	22	*	*	PUNCT
gujaf-62	121	23	*	*	PUNCT
gujaf-62	121	24	0.845	0.845	NUM
gujaf-62	121	25	*	*	PUNCT
gujaf-62	121	26	*	*	PUNCT
gujaf-62	121	27	(	(	PUNCT
gujaf-62	121	28	0.0493	0.0493	NUM
gujaf-62	121	29	)	)	PUNCT
gujaf-62	121	30	(	(	PUNCT
gujaf-62	121	31	0.0277	0.0277	NUM
gujaf-62	121	32	)	)	PUNCT
gujaf-62	121	33	lev	lev	NOUN
gujaf-62	121	34	+	+	CCONJ
gujaf-62	121	35	0.0497	0.0497	NUM
gujaf-62	121	36	0.131	0.131	NUM
gujaf-62	121	37	(	(	PUNCT
gujaf-62	121	38	0.467	0.467	NUM
gujaf-62	121	39	)	)	PUNCT
gujaf-62	121	40	(	(	PUNCT
gujaf-62	121	41	0.476	0.476	NUM
gujaf-62	121	42	)	)	PUNCT
gujaf-62	121	43	fs	fs	ADP
gujaf-62	122	1	+	+	CCONJ
gujaf-62	122	2	-0.0176	-0.0176	NOUN
gujaf-62	122	3	0.0521	0.0521	NUM
gujaf-62	122	4	(	(	PUNCT
gujaf-62	122	5	0.280	0.280	NUM
gujaf-62	122	6	)	)	PUNCT
gujaf-62	122	7	(	(	PUNCT
gujaf-62	122	8	0.450	0.450	NUM
gujaf-62	122	9	)	)	PUNCT
gujaf-62	122	10	constant	constant	ADJ
gujaf-62	122	11	0.308	0.308	NUM
gujaf-62	122	12	-1.024	-1.024	PUNCT
gujaf-62	122	13	(	(	PUNCT
gujaf-62	122	14	0.368	0.368	NUM
gujaf-62	122	15	)	)	PUNCT
gujaf-62	122	16	(	(	PUNCT
gujaf-62	122	17	0.468	0.468	NUM
gujaf-62	122	18	)	)	PUNCT
gujaf-62	122	19	observations	observation	NOUN
gujaf-62	122	20	27	27	NUM
gujaf-62	122	21	27	27	NUM
gujaf-62	122	22	firm	firm	ADJ
gujaf-62	122	23	effect	effect	NOUN
gujaf-62	123	1	yes	yes	INTJ
gujaf-62	123	2	yes	yes	INTJ
gujaf-62	123	3	hausman	hausman	ADJ
gujaf-62	123	4	p	p	PROPN
gujaf-62	123	5	val	val	NOUN
gujaf-62	123	6	0.0027	0.0027	NUM
gujaf-62	123	7	0.0169	0.0169	NUM
gujaf-62	123	8	r	r	X
gujaf-62	123	9	-	-	PUNCT
gujaf-62	123	10	squared	square	VERB
gujaf-62	123	11	0.642	0.642	NUM
gujaf-62	123	12	0.210	0.210	NUM
gujaf-62	123	13	maximum	maximum	ADJ
gujaf-62	123	14	vif	vif	X
gujaf-62	123	15	1.21	1.21	NUM
gujaf-62	123	16	1.21	1.21	NUM
gujaf-62	123	17	number	number	NOUN
gujaf-62	123	18	of	of	ADP
gujaf-62	123	19	fid	fid	NOUN
gujaf-62	123	20	3	3	NUM
gujaf-62	123	21	3	3	NUM
gujaf-62	123	22	pval	pval	NOUN
gujaf-62	123	23	in	in	ADP
gujaf-62	123	24	parentheses	parenthesis	NOUN
gujaf-62	123	25	*	*	PUNCT
gujaf-62	123	26	*	*	PUNCT
gujaf-62	123	27	*	*	PUNCT
gujaf-62	123	28	p<0.01	p<0.01	PROPN
gujaf-62	123	29	,	,	PUNCT
gujaf-62	123	30	*	*	PUNCT
gujaf-62	123	31	*	*	PUNCT
gujaf-62	123	32	p<0.05	p<0.05	NOUN
gujaf-62	123	33	,	,	PUNCT
gujaf-62	123	34	*	*	SYM
gujaf-62	123	35	p<0.1	p<0.1	NUM
gujaf-62	123	36	source	source	NOUN
gujaf-62	123	37	:	:	PUNCT
gujaf-62	123	38	authors	author	NOUN
gujaf-62	123	39	’	'	PUNCT
gujaf-62	123	40	computation	computation	NOUN
gujaf-62	123	41	(	(	PUNCT
gujaf-62	123	42	2021	2021	NUM
gujaf-62	123	43	)	)	PUNCT
gujaf-62	123	44	the	the	DET
gujaf-62	123	45	results	result	NOUN
gujaf-62	123	46	of	of	ADP
gujaf-62	123	47	the	the	DET
gujaf-62	123	48	panel	panel	NOUN
gujaf-62	123	49	regression	regression	NOUN
gujaf-62	123	50	for	for	ADP
gujaf-62	123	51	the	the	DET
gujaf-62	123	52	baseline	baseline	NOUN
gujaf-62	123	53	model	model	NOUN
gujaf-62	123	54	of	of	ADP
gujaf-62	123	55	the	the	DET
gujaf-62	123	56	study	study	NOUN
gujaf-62	123	57	are	be	AUX
gujaf-62	123	58	presented	present	VERB
gujaf-62	123	59	in	in	ADP
gujaf-62	123	60	column	column	NOUN
gujaf-62	123	61	1	1	NUM
gujaf-62	123	62	of	of	ADP
gujaf-62	123	63	table	table	NOUN
gujaf-62	123	64	4	4	NUM
gujaf-62	123	65	.	.	PUNCT
gujaf-62	123	66	from	from	ADP
gujaf-62	123	67	the	the	DET
gujaf-62	123	68	results	result	NOUN
gujaf-62	123	69	,	,	PUNCT
gujaf-62	123	70	respective	respective	ADJ
gujaf-62	123	71	estimated	estimate	VERB
gujaf-62	123	72	coefficient	coefficient	NOUN
gujaf-62	123	73	and	and	CCONJ
gujaf-62	123	74	p	p	NOUN
gujaf-62	123	75	value	value	NOUN
gujaf-62	123	76	of	of	ADP
gujaf-62	123	77	0.439	0.439	NUM
gujaf-62	123	78	and	and	CCONJ
gujaf-62	123	79	0.0493	0.0493	NUM
gujaf-62	123	80	indicate	indicate	VERB
gujaf-62	123	81	that	that	SCONJ
gujaf-62	123	82	environmental	environmental	ADJ
gujaf-62	123	83	accounting	accounting	NOUN
gujaf-62	123	84	has	have	VERB
gujaf-62	123	85	positive	positive	ADJ
gujaf-62	123	86	impact	impact	NOUN
gujaf-62	123	87	on	on	ADP
gujaf-62	123	88	financial	financial	ADJ
gujaf-62	123	89	performance	performance	NOUN
gujaf-62	123	90	of	of	ADP
gujaf-62	123	91	the	the	DET
gujaf-62	123	92	sampled	sample	VERB
gujaf-62	123	93	firms	firm	NOUN
gujaf-62	123	94	over	over	ADP
gujaf-62	123	95	the	the	DET
gujaf-62	123	96	period	period	NOUN
gujaf-62	123	97	considered	consider	VERB
gujaf-62	123	98	and	and	CCONJ
gujaf-62	123	99	the	the	DET
gujaf-62	123	100	positive	positive	ADJ
gujaf-62	123	101	impact	impact	NOUN
gujaf-62	123	102	is	be	AUX
gujaf-62	123	103	significant	significant	ADJ
gujaf-62	123	104	at	at	ADP
gujaf-62	123	105	5	5	NUM
gujaf-62	123	106	percent	percent	NOUN
gujaf-62	123	107	level	level	NOUN
gujaf-62	123	108	of	of	ADP
gujaf-62	123	109	significant	significant	ADJ
gujaf-62	123	110	.	.	PUNCT
gujaf-62	124	1	the	the	DET
gujaf-62	124	2	implication	implication	NOUN
gujaf-62	124	3	of	of	ADP
gujaf-62	124	4	the	the	DET
gujaf-62	124	5	findings	finding	NOUN
gujaf-62	124	6	here	here	ADV
gujaf-62	124	7	is	be	AUX
gujaf-62	124	8	that	that	SCONJ
gujaf-62	124	9	the	the	PRON
gujaf-62	124	10	higher	high	ADJ
gujaf-62	124	11	the	the	DET
gujaf-62	124	12	level	level	NOUN
gujaf-62	124	13	of	of	ADP
gujaf-62	124	14	environmental	environmental	ADJ
gujaf-62	124	15	disclosure	disclosure	NOUN
gujaf-62	124	16	practice	practice	NOUN
gujaf-62	124	17	among	among	ADP
gujaf-62	124	18	the	the	DET
gujaf-62	124	19	firm	firm	NOUN
gujaf-62	124	20	,	,	PUNCT
gujaf-62	124	21	the	the	PRON
gujaf-62	124	22	better	well	ADJ
gujaf-62	124	23	the	the	DET
gujaf-62	124	24	performance	performance	NOUN
gujaf-62	124	25	of	of	ADP
gujaf-62	124	26	the	the	DET
gujaf-62	124	27	firms	firm	NOUN
gujaf-62	124	28	listed	list	VERB
gujaf-62	124	29	in	in	ADP
gujaf-62	124	30	the	the	DET
gujaf-62	124	31	industry	industry	NOUN
gujaf-62	124	32	.	.	PUNCT
gujaf-62	125	1	the	the	DET
gujaf-62	125	2	finding	finding	NOUN
gujaf-62	125	3	may	may	AUX
gujaf-62	125	4	be	be	AUX
gujaf-62	125	5	explained	explain	VERB
gujaf-62	125	6	by	by	ADP
gujaf-62	125	7	the	the	DET
gujaf-62	125	8	result	result	NOUN
gujaf-62	125	9	obtained	obtain	VERB
gujaf-62	125	10	here	here	ADV
gujaf-62	125	11	for	for	ADP
gujaf-62	125	12	environmental	environmental	ADJ
gujaf-62	125	13	accounting	accounting	NOUN
gujaf-62	125	14	and	and	CCONJ
gujaf-62	125	15	firm	firm	ADJ
gujaf-62	125	16	financial	financial	ADJ
gujaf-62	125	17	performance	performance	NOUN
gujaf-62	125	18	nexus	nexus	NOUN
gujaf-62	125	19	aligns	align	VERB
gujaf-62	125	20	with	with	ADP
gujaf-62	125	21	the	the	DET
gujaf-62	125	22	expectation	expectation	NOUN
gujaf-62	125	23	of	of	ADP
gujaf-62	125	24	the	the	DET
gujaf-62	125	25	study	study	NOUN
gujaf-62	125	26	and	and	CCONJ
gujaf-62	125	27	the	the	DET
gujaf-62	125	28	findings	finding	NOUN
gujaf-62	125	29	in	in	ADP
gujaf-62	125	30	extant	extant	ADJ
gujaf-62	125	31	empirical	empirical	ADJ
gujaf-62	125	32	literature	literature	NOUN
gujaf-62	125	33	including	include	VERB
gujaf-62	125	34	ong	ong	PROPN
gujaf-62	125	35	et	et	PROPN
gujaf-62	125	36	al	al	PROPN
gujaf-62	125	37	.	.	PROPN
gujaf-62	126	1	(	(	PUNCT
gujaf-62	126	2	2016	2016	NUM
gujaf-62	126	3	)	)	PUNCT
gujaf-62	126	4	who	who	PRON
gujaf-62	126	5	reported	report	VERB
gujaf-62	126	6	significant	significant	ADJ
gujaf-62	126	7	positive	positive	ADJ
gujaf-62	126	8	impact	impact	NOUN
gujaf-62	126	9	of	of	ADP
gujaf-62	126	10	environmental	environmental	ADJ
gujaf-62	126	11	disclosure	disclosure	NOUN
gujaf-62	126	12	on	on	ADP
gujaf-62	126	13	performance	performance	NOUN
gujaf-62	126	14	of	of	ADP
gujaf-62	126	15	listed	list	VERB
gujaf-62	126	16	firms	firm	NOUN
gujaf-62	126	17	in	in	ADP
gujaf-62	126	18	malaysia	malaysia	PROPN
gujaf-62	126	19	.	.	PUNCT
gujaf-62	127	1	the	the	DET
gujaf-62	127	2	result	result	NOUN
gujaf-62	127	3	however	however	ADV
gujaf-62	127	4	contradicts	contradict	VERB
gujaf-62	127	5	the	the	DET
gujaf-62	127	6	finding	finding	NOUN
gujaf-62	127	7	of	of	ADP
gujaf-62	127	8	abubakar	abubakar	PROPN
gujaf-62	127	9	et	et	PROPN
gujaf-62	127	10	al	al	PROPN
gujaf-62	127	11	.	.	PROPN
gujaf-62	128	1	(	(	PUNCT
gujaf-62	128	2	2017	2017	NUM
gujaf-62	128	3	)	)	PUNCT
gujaf-62	128	4	who	who	PRON
gujaf-62	128	5	reported	report	VERB
gujaf-62	128	6	insignificant	insignificant	ADJ
gujaf-62	128	7	positive	positive	ADJ
gujaf-62	128	8	impact	impact	NOUN
gujaf-62	128	9	of	of	ADP
gujaf-62	128	10	environmental	environmental	ADJ
gujaf-62	128	11	disclosure	disclosure	NOUN
gujaf-62	128	12	on	on	ADP
gujaf-62	128	13	return	return	NOUN
gujaf-62	128	14	on	on	ADP
gujaf-62	128	15	asset	asset	NOUN
gujaf-62	128	16	of	of	ADP
gujaf-62	128	17	listed	list	VERB
gujaf-62	128	18	cement	cement	NOUN
gujaf-62	128	19	and	and	CCONJ
gujaf-62	128	20	brewery	brewery	NOUN
gujaf-62	128	21	firms	firm	NOUN
gujaf-62	128	22	in	in	ADP
gujaf-62	128	23	nigeria	nigeria	PRON
gujaf-62	128	24	between	between	ADP
gujaf-62	128	25	2011	2011	NUM
gujaf-62	128	26	and	and	CCONJ
gujaf-62	128	27	2015	2015	NUM
gujaf-62	128	28	,	,	PUNCT
gujaf-62	128	29	jia	jia	PROPN
gujaf-62	128	30	et	et	PROPN
gujaf-62	128	31	al	al	PROPN
gujaf-62	128	32	.	.	PROPN
gujaf-62	129	1	(	(	PUNCT
gujaf-62	129	2	2010	2010	NUM
gujaf-62	129	3	)	)	PUNCT
gujaf-62	129	4	who	who	PRON
gujaf-62	129	5	reported	report	VERB
gujaf-62	129	6	significant	significant	ADJ
gujaf-62	129	7	negative	negative	ADJ
gujaf-62	129	8	impact	impact	NOUN
gujaf-62	129	9	of	of	ADP
gujaf-62	129	10	gusau	gusau	ADJ
gujaf-62	129	11	journal	journal	NOUN
gujaf-62	129	12	of	of	ADP
gujaf-62	129	13	accounting	accounting	NOUN
gujaf-62	129	14	and	and	CCONJ
gujaf-62	129	15	finance	finance	NOUN
gujaf-62	129	16	,	,	PUNCT
gujaf-62	129	17	vol	vol	NOUN
gujaf-62	129	18	.	.	PROPN
gujaf-62	129	19	2	2	NUM
gujaf-62	129	20	,	,	PUNCT
gujaf-62	129	21	issue	issue	NOUN
gujaf-62	129	22	2	2	NUM
gujaf-62	129	23	,	,	PUNCT
gujaf-62	129	24	april	april	PROPN
gujaf-62	129	25	,	,	PUNCT
gujaf-62	129	26	2021	2021	NUM
gujaf-62	129	27	9	9	NUM
gujaf-62	129	28	environmental	environmental	ADJ
gujaf-62	129	29	disclosure	disclosure	NOUN
gujaf-62	129	30	on	on	ADP
gujaf-62	129	31	firm	firm	ADJ
gujaf-62	129	32	performance	performance	NOUN
gujaf-62	129	33	.	.	PUNCT
gujaf-62	130	1	the	the	DET
gujaf-62	130	2	results	result	NOUN
gujaf-62	130	3	revealed	reveal	VERB
gujaf-62	130	4	that	that	SCONJ
gujaf-62	130	5	none	none	NOUN
gujaf-62	130	6	of	of	ADP
gujaf-62	130	7	the	the	DET
gujaf-62	130	8	control	control	NOUN
gujaf-62	130	9	variables	variable	NOUN
gujaf-62	130	10	has	have	VERB
gujaf-62	130	11	significant	significant	ADJ
gujaf-62	130	12	impact	impact	NOUN
gujaf-62	130	13	on	on	ADP
gujaf-62	130	14	financial	financial	ADJ
gujaf-62	130	15	performance	performance	NOUN
gujaf-62	130	16	at	at	ADP
gujaf-62	130	17	any	any	DET
gujaf-62	130	18	conventional	conventional	ADJ
gujaf-62	130	19	level	level	NOUN
gujaf-62	130	20	of	of	ADP
gujaf-62	130	21	significance	significance	NOUN
gujaf-62	130	22	since	since	SCONJ
gujaf-62	130	23	each	each	PRON
gujaf-62	130	24	has	have	VERB
gujaf-62	130	25	p	p	NOUN
gujaf-62	130	26	value	value	NOUN
gujaf-62	130	27	that	that	PRON
gujaf-62	130	28	is	be	AUX
gujaf-62	130	29	greater	great	ADJ
gujaf-62	130	30	than	than	ADP
gujaf-62	130	31	the	the	DET
gujaf-62	130	32	threshold	threshold	NOUN
gujaf-62	130	33	of	of	ADP
gujaf-62	130	34	0.1	0.1	NUM
gujaf-62	130	35	for	for	ADP
gujaf-62	130	36	10	10	NUM
gujaf-62	130	37	percent	percent	NOUN
gujaf-62	130	38	level	level	NOUN
gujaf-62	130	39	of	of	ADP
gujaf-62	130	40	significance	significance	NOUN
gujaf-62	130	41	.	.	PUNCT
gujaf-62	131	1	while	while	SCONJ
gujaf-62	131	2	firm	firm	ADJ
gujaf-62	131	3	size	size	NOUN
gujaf-62	131	4	has	have	VERB
gujaf-62	131	5	insignificant	insignificant	ADJ
gujaf-62	131	6	negative	negative	ADJ
gujaf-62	131	7	impact	impact	NOUN
gujaf-62	131	8	given	give	VERB
gujaf-62	131	9	its	its	PRON
gujaf-62	131	10	respective	respective	ADJ
gujaf-62	131	11	coefficient	coefficient	NOUN
gujaf-62	131	12	and	and	CCONJ
gujaf-62	131	13	p	p	NOUN
gujaf-62	131	14	value	value	NOUN
gujaf-62	131	15	of	of	ADP
gujaf-62	131	16	-0.0176	-0.0176	NOUN
gujaf-62	131	17	and	and	CCONJ
gujaf-62	131	18	0.280	0.280	NUM
gujaf-62	131	19	,	,	PUNCT
gujaf-62	131	20	leverage	leverage	NOUN
gujaf-62	131	21	has	have	VERB
gujaf-62	131	22	insignificant	insignificant	ADJ
gujaf-62	131	23	positive	positive	ADJ
gujaf-62	131	24	impact	impact	NOUN
gujaf-62	131	25	given	give	VERB
gujaf-62	131	26	its	its	PRON
gujaf-62	131	27	estimated	estimate	VERB
gujaf-62	131	28	coefficient	coefficient	NOUN
gujaf-62	131	29	and	and	CCONJ
gujaf-62	131	30	p	p	NOUN
gujaf-62	131	31	value	value	NOUN
gujaf-62	131	32	of	of	ADP
gujaf-62	131	33	0.0497	0.0497	NUM
gujaf-62	131	34	and	and	CCONJ
gujaf-62	131	35	0.467	0.467	NUM
gujaf-62	131	36	respectively	respectively	ADV
gujaf-62	131	37	.	.	PUNCT
gujaf-62	132	1	in	in	ADP
gujaf-62	132	2	addition	addition	NOUN
gujaf-62	132	3	,	,	PUNCT
gujaf-62	132	4	the	the	DET
gujaf-62	132	5	study	study	NOUN
gujaf-62	132	6	conducted	conduct	VERB
gujaf-62	132	7	robustness	robustness	NOUN
gujaf-62	132	8	analysis	analysis	NOUN
gujaf-62	132	9	by	by	ADP
gujaf-62	132	10	using	use	VERB
gujaf-62	132	11	return	return	NOUN
gujaf-62	132	12	on	on	ADP
gujaf-62	132	13	equity	equity	NOUN
gujaf-62	132	14	to	to	ADP
gujaf-62	132	15	proxy	proxy	VERB
gujaf-62	132	16	financial	financial	ADJ
gujaf-62	132	17	performance	performance	NOUN
gujaf-62	132	18	as	as	ADP
gujaf-62	132	19	a	a	DET
gujaf-62	132	20	way	way	NOUN
gujaf-62	132	21	to	to	PART
gujaf-62	132	22	know	know	VERB
gujaf-62	132	23	if	if	SCONJ
gujaf-62	132	24	the	the	DET
gujaf-62	132	25	finding	finding	NOUN
gujaf-62	132	26	for	for	ADP
gujaf-62	132	27	the	the	DET
gujaf-62	132	28	baseline	baseline	NOUN
gujaf-62	132	29	model	model	NOUN
gujaf-62	132	30	is	be	AUX
gujaf-62	132	31	consistently	consistently	ADV
gujaf-62	132	32	robust	robust	ADJ
gujaf-62	132	33	to	to	ADP
gujaf-62	132	34	alternative	alternative	ADJ
gujaf-62	132	35	proxy	proxy	NOUN
gujaf-62	132	36	for	for	ADP
gujaf-62	132	37	financial	financial	ADJ
gujaf-62	132	38	performance	performance	NOUN
gujaf-62	132	39	.	.	PUNCT
gujaf-62	133	1	the	the	DET
gujaf-62	133	2	results	result	NOUN
gujaf-62	133	3	of	of	ADP
gujaf-62	133	4	the	the	DET
gujaf-62	133	5	robustness	robustness	NOUN
gujaf-62	133	6	analysis	analysis	NOUN
gujaf-62	133	7	is	be	AUX
gujaf-62	133	8	presented	present	VERB
gujaf-62	133	9	in	in	ADP
gujaf-62	133	10	column	column	NOUN
gujaf-62	133	11	2	2	NUM
gujaf-62	133	12	of	of	ADP
gujaf-62	133	13	table	table	NOUN
gujaf-62	133	14	4	4	NUM
gujaf-62	133	15	.	.	PUNCT
gujaf-62	133	16	from	from	ADP
gujaf-62	133	17	the	the	DET
gujaf-62	133	18	results	result	NOUN
gujaf-62	133	19	,	,	PUNCT
gujaf-62	133	20	the	the	DET
gujaf-62	133	21	estimated	estimate	VERB
gujaf-62	133	22	respective	respective	ADJ
gujaf-62	133	23	coefficient	coefficient	NOUN
gujaf-62	133	24	and	and	CCONJ
gujaf-62	133	25	p	p	NOUN
gujaf-62	133	26	value	value	NOUN
gujaf-62	133	27	of	of	ADP
gujaf-62	133	28	0.845	0.845	NUM
gujaf-62	133	29	and	and	CCONJ
gujaf-62	133	30	0.0277	0.0277	NUM
gujaf-62	133	31	indicate	indicate	VERB
gujaf-62	133	32	that	that	SCONJ
gujaf-62	133	33	environmental	environmental	ADJ
gujaf-62	133	34	accounting	accounting	NOUN
gujaf-62	133	35	disclosure	disclosure	NOUN
gujaf-62	133	36	has	have	VERB
gujaf-62	133	37	significant	significant	ADJ
gujaf-62	133	38	positive	positive	ADJ
gujaf-62	133	39	impact	impact	NOUN
gujaf-62	133	40	on	on	ADP
gujaf-62	133	41	firm	firm	ADJ
gujaf-62	133	42	financial	financial	ADJ
gujaf-62	133	43	disclosure	disclosure	NOUN
gujaf-62	133	44	implying	imply	VERB
gujaf-62	133	45	that	that	SCONJ
gujaf-62	133	46	the	the	DET
gujaf-62	133	47	result	result	NOUN
gujaf-62	133	48	is	be	AUX
gujaf-62	133	49	robust	robust	ADJ
gujaf-62	133	50	to	to	ADP
gujaf-62	133	51	alternative	alternative	ADJ
gujaf-62	133	52	proxy	proxy	NOUN
gujaf-62	133	53	for	for	ADP
gujaf-62	133	54	the	the	DET
gujaf-62	133	55	firm	firm	ADJ
gujaf-62	133	56	performance	performance	NOUN
gujaf-62	133	57	.	.	PUNCT
gujaf-62	134	1	the	the	DET
gujaf-62	134	2	results	result	NOUN
gujaf-62	134	3	of	of	ADP
gujaf-62	134	4	the	the	DET
gujaf-62	134	5	post	post	NOUN
gujaf-62	134	6	estimation	estimation	NOUN
gujaf-62	134	7	diagnostic	diagnostic	ADJ
gujaf-62	134	8	test	test	NOUN
gujaf-62	134	9	are	be	AUX
gujaf-62	134	10	presented	present	VERB
gujaf-62	134	11	in	in	ADP
gujaf-62	134	12	table	table	NOUN
gujaf-62	134	13	4	4	NUM
gujaf-62	134	14	.	.	PUNCT
gujaf-62	135	1	the	the	DET
gujaf-62	135	2	estimated	estimate	VERB
gujaf-62	135	3	p	p	NOUN
gujaf-62	135	4	value	value	NOUN
gujaf-62	135	5	of	of	ADP
gujaf-62	135	6	0.1913	0.1913	NUM
gujaf-62	135	7	indicates	indicate	VERB
gujaf-62	135	8	that	that	SCONJ
gujaf-62	135	9	model	model	NOUN
gujaf-62	135	10	is	be	AUX
gujaf-62	135	11	well	well	ADV
gujaf-62	135	12	specified	specify	VERB
gujaf-62	135	13	,	,	PUNCT
gujaf-62	135	14	estimated	estimate	VERB
gujaf-62	135	15	breusch	breusch	PROPN
gujaf-62	135	16	-	-	PUNCT
gujaf-62	135	17	pagan	pagan	ADJ
gujaf-62	135	18	/	/	SYM
gujaf-62	135	19	cook	cook	NOUN
gujaf-62	135	20	-	-	PUNCT
gujaf-62	135	21	weisberg	weisberg	PROPN
gujaf-62	135	22	p	p	PROPN
gujaf-62	135	23	value	value	NOUN
gujaf-62	135	24	of	of	ADP
gujaf-62	135	25	0.1601	0.1601	NUM
gujaf-62	135	26	reveals	reveal	VERB
gujaf-62	135	27	no	no	DET
gujaf-62	135	28	presence	presence	NOUN
gujaf-62	135	29	of	of	ADP
gujaf-62	135	30	heteroskedasticity	heteroskedasticity	NOUN
gujaf-62	135	31	while	while	SCONJ
gujaf-62	135	32	the	the	DET
gujaf-62	135	33	wooldridge	wooldridge	PROPN
gujaf-62	135	34	test	test	PROPN
gujaf-62	135	35	estimated	estimate	VERB
gujaf-62	135	36	p	p	NOUN
gujaf-62	135	37	value	value	NOUN
gujaf-62	135	38	of	of	ADP
gujaf-62	135	39	0.6947	0.6947	NUM
gujaf-62	135	40	implies	imply	VERB
gujaf-62	135	41	absence	absence	NOUN
gujaf-62	135	42	of	of	ADP
gujaf-62	135	43	autocorrelation	autocorrelation	NOUN
gujaf-62	135	44	.	.	PUNCT
gujaf-62	136	1	table	table	NOUN
gujaf-62	136	2	5	5	NUM
gujaf-62	136	3	:	:	PUNCT
gujaf-62	136	4	regression	regression	VERB
gujaf-62	136	5	diagnostic	diagnostic	ADJ
gujaf-62	136	6	tests	test	NOUN
gujaf-62	136	7	test	test	NOUN
gujaf-62	136	8	type	type	NOUN
gujaf-62	136	9	p	p	NOUN
gujaf-62	136	10	value	value	NOUN
gujaf-62	136	11	conclusion	conclusion	NOUN
gujaf-62	136	12	roa	roa	PROPN
gujaf-62	136	13	omitted	omit	VERB
gujaf-62	136	14	variables	variable	NOUN
gujaf-62	136	15	ramsey	ramsey	NOUN
gujaf-62	136	16	reset	reset	VERB
gujaf-62	136	17	0.1913	0.1913	NUM
gujaf-62	136	18	no	no	DET
gujaf-62	136	19	specification	specification	NOUN
gujaf-62	136	20	error	error	NOUN
gujaf-62	136	21	heteroskedasticity	heteroskedasticity	NOUN
gujaf-62	136	22	breusch	breusch	ADJ
gujaf-62	136	23	-	-	PUNCT
gujaf-62	136	24	pagan	pagan	ADJ
gujaf-62	136	25	/	/	SYM
gujaf-62	136	26	cook	cook	PROPN
gujaf-62	136	27	-	-	PUNCT
gujaf-62	136	28	weisberg	weisberg	PROPN
gujaf-62	136	29	0.1601	0.1601	NUM
gujaf-62	136	30	there	there	PRON
gujaf-62	136	31	is	be	VERB
gujaf-62	136	32	no	no	DET
gujaf-62	136	33	heteroskedasticity	heteroskedasticity	NOUN
gujaf-62	136	34	autocorrelation	autocorrelation	NOUN
gujaf-62	136	35	wooldridge	wooldridge	PROPN
gujaf-62	136	36	test	test	NOUN
gujaf-62	136	37	0.6947	0.6947	NUM
gujaf-62	136	38	no	no	DET
gujaf-62	136	39	autocorrelation	autocorrelation	NOUN
gujaf-62	136	40	roe	roe	NOUN
gujaf-62	136	41	omitted	omit	VERB
gujaf-62	136	42	variables	variable	NOUN
gujaf-62	136	43	ramsey	ramsey	NOUN
gujaf-62	136	44	reset	reset	VERB
gujaf-62	136	45	0.9701	0.9701	NUM
gujaf-62	136	46	no	no	DET
gujaf-62	136	47	specification	specification	NOUN
gujaf-62	136	48	error	error	NOUN
gujaf-62	136	49	heteroskedasticity	heteroskedasticity	NOUN
gujaf-62	136	50	breusch	breusch	ADJ
gujaf-62	136	51	-	-	PUNCT
gujaf-62	136	52	pagan	pagan	ADJ
gujaf-62	136	53	/	/	SYM
gujaf-62	136	54	cook	cook	PROPN
gujaf-62	136	55	-	-	PUNCT
gujaf-62	136	56	weisberg	weisberg	PROPN
gujaf-62	136	57	0.9023	0.9023	PROPN
gujaf-62	136	58	there	there	PRON
gujaf-62	136	59	is	be	VERB
gujaf-62	136	60	no	no	DET
gujaf-62	136	61	presence	presence	NOUN
gujaf-62	136	62	of	of	ADP
gujaf-62	136	63	heteroskedasticity	heteroskedasticity	NOUN
gujaf-62	136	64	autocorrelation	autocorrelation	NOUN
gujaf-62	136	65	wooldridge	wooldridge	PROPN
gujaf-62	136	66	test	test	NOUN
gujaf-62	136	67	0.0033	0.0033	NUM
gujaf-62	136	68	presence	presence	NOUN
gujaf-62	136	69	of	of	ADP
gujaf-62	136	70	autocorrelation	autocorrelation	NOUN
gujaf-62	136	71	source	source	NOUN
gujaf-62	136	72	:	:	PUNCT
gujaf-62	136	73	authors	author	NOUN
gujaf-62	136	74	’	'	PUNCT
gujaf-62	136	75	computation	computation	NOUN
gujaf-62	136	76	,	,	PUNCT
gujaf-62	136	77	2021	2021	NUM
gujaf-62	136	78	5	5	NUM
gujaf-62	136	79	.	.	PUNCT
gujaf-62	136	80	conclusion	conclusion	NOUN
gujaf-62	136	81	and	and	CCONJ
gujaf-62	136	82	recommendations	recommendation	NOUN
gujaf-62	136	83	the	the	DET
gujaf-62	136	84	aim	aim	NOUN
gujaf-62	136	85	of	of	ADP
gujaf-62	136	86	this	this	DET
gujaf-62	136	87	study	study	NOUN
gujaf-62	136	88	was	be	AUX
gujaf-62	136	89	to	to	PART
gujaf-62	136	90	perform	perform	VERB
gujaf-62	136	91	empirical	empirical	ADJ
gujaf-62	136	92	investigation	investigation	NOUN
gujaf-62	136	93	into	into	ADP
gujaf-62	136	94	the	the	DET
gujaf-62	136	95	impact	impact	NOUN
gujaf-62	136	96	of	of	ADP
gujaf-62	136	97	environmental	environmental	ADJ
gujaf-62	136	98	accounting	accounting	NOUN
gujaf-62	136	99	on	on	ADP
gujaf-62	136	100	financial	financial	ADJ
gujaf-62	136	101	performance	performance	NOUN
gujaf-62	136	102	among	among	ADP
gujaf-62	136	103	listed	list	VERB
gujaf-62	136	104	firms	firm	NOUN
gujaf-62	136	105	in	in	ADP
gujaf-62	136	106	the	the	DET
gujaf-62	136	107	nigeria	nigeria	PROPN
gujaf-62	136	108	cement	cement	NOUN
gujaf-62	136	109	industry	industry	NOUN
gujaf-62	136	110	for	for	ADP
gujaf-62	136	111	a	a	DET
gujaf-62	136	112	period	period	NOUN
gujaf-62	136	113	covering	cover	VERB
gujaf-62	136	114	2011	2011	NUM
gujaf-62	136	115	to	to	ADP
gujaf-62	136	116	2019	2019	NUM
gujaf-62	136	117	.	.	PUNCT
gujaf-62	137	1	the	the	DET
gujaf-62	137	2	results	result	NOUN
gujaf-62	137	3	of	of	ADP
gujaf-62	137	4	the	the	DET
gujaf-62	137	5	baseline	baseline	NOUN
gujaf-62	137	6	model	model	NOUN
gujaf-62	137	7	of	of	ADP
gujaf-62	137	8	the	the	DET
gujaf-62	137	9	study	study	NOUN
gujaf-62	137	10	which	which	PRON
gujaf-62	137	11	was	be	AUX
gujaf-62	137	12	analysed	analyse	VERB
gujaf-62	137	13	using	use	VERB
gujaf-62	137	14	fixed	fix	VERB
gujaf-62	137	15	effect	effect	NOUN
gujaf-62	137	16	regression	regression	NOUN
gujaf-62	137	17	revealed	reveal	VERB
gujaf-62	137	18	existence	existence	NOUN
gujaf-62	137	19	of	of	ADP
gujaf-62	137	20	positive	positive	ADJ
gujaf-62	137	21	and	and	CCONJ
gujaf-62	137	22	significant	significant	ADJ
gujaf-62	137	23	impact	impact	NOUN
gujaf-62	137	24	of	of	ADP
gujaf-62	137	25	environmental	environmental	ADJ
gujaf-62	137	26	accounting	accounting	NOUN
gujaf-62	137	27	on	on	ADP
gujaf-62	137	28	financial	financial	ADJ
gujaf-62	137	29	performance	performance	NOUN
gujaf-62	137	30	of	of	ADP
gujaf-62	137	31	the	the	DET
gujaf-62	137	32	listed	list	VERB
gujaf-62	137	33	firms	firm	NOUN
gujaf-62	137	34	in	in	ADP
gujaf-62	137	35	the	the	DET
gujaf-62	137	36	cement	cement	NOUN
gujaf-62	137	37	industry	industry	NOUN
gujaf-62	137	38	of	of	ADP
gujaf-62	137	39	nigeria	nigeria	PROPN
gujaf-62	137	40	.	.	PUNCT
gujaf-62	138	1	further	further	ADJ
gujaf-62	138	2	analysis	analysis	NOUN
gujaf-62	138	3	in	in	ADP
gujaf-62	138	4	the	the	DET
gujaf-62	138	5	previous	previous	ADJ
gujaf-62	138	6	section	section	NOUN
gujaf-62	138	7	using	use	VERB
gujaf-62	138	8	fixed	fix	VERB
gujaf-62	138	9	effect	effect	NOUN
gujaf-62	138	10	indicate	indicate	VERB
gujaf-62	138	11	that	that	SCONJ
gujaf-62	138	12	the	the	DET
gujaf-62	138	13	result	result	NOUN
gujaf-62	138	14	is	be	AUX
gujaf-62	138	15	robust	robust	ADJ
gujaf-62	138	16	to	to	ADP
gujaf-62	138	17	different	different	ADJ
gujaf-62	138	18	proxy	proxy	NOUN
gujaf-62	138	19	of	of	ADP
gujaf-62	138	20	financial	financial	ADJ
gujaf-62	138	21	performance	performance	NOUN
gujaf-62	138	22	as	as	SCONJ
gujaf-62	138	23	the	the	DET
gujaf-62	138	24	result	result	NOUN
gujaf-62	138	25	show	show	VERB
gujaf-62	138	26	significant	significant	ADJ
gujaf-62	138	27	positive	positive	ADJ
gujaf-62	138	28	impact	impact	NOUN
gujaf-62	138	29	of	of	ADP
gujaf-62	138	30	environmental	environmental	ADJ
gujaf-62	138	31	accounting	accounting	NOUN
gujaf-62	138	32	on	on	ADP
gujaf-62	138	33	return	return	NOUN
gujaf-62	138	34	on	on	ADP
gujaf-62	138	35	equity	equity	NOUN
gujaf-62	138	36	.	.	PUNCT
gujaf-62	139	1	the	the	DET
gujaf-62	139	2	implication	implication	NOUN
gujaf-62	139	3	of	of	ADP
gujaf-62	139	4	the	the	DET
gujaf-62	139	5	finding	finding	NOUN
gujaf-62	139	6	here	here	ADV
gujaf-62	139	7	is	be	AUX
gujaf-62	139	8	that	that	SCONJ
gujaf-62	139	9	more	more	ADV
gujaf-62	139	10	environmental	environmental	ADJ
gujaf-62	139	11	disclosure	disclosure	NOUN
gujaf-62	139	12	practice	practice	NOUN
gujaf-62	139	13	is	be	AUX
gujaf-62	139	14	associated	associate	VERB
gujaf-62	139	15	with	with	ADP
gujaf-62	139	16	higher	high	ADJ
gujaf-62	139	17	firm	firm	ADJ
gujaf-62	139	18	financial	financial	ADJ
gujaf-62	139	19	performance	performance	NOUN
gujaf-62	139	20	in	in	ADP
gujaf-62	139	21	the	the	DET
gujaf-62	139	22	nigeria	nigeria	PROPN
gujaf-62	139	23	cement	cement	NOUN
gujaf-62	139	24	industry	industry	NOUN
gujaf-62	139	25	.	.	PUNCT
gujaf-62	140	1	in	in	ADP
gujaf-62	140	2	line	line	NOUN
gujaf-62	140	3	with	with	ADP
gujaf-62	140	4	the	the	DET
gujaf-62	140	5	findings	finding	NOUN
gujaf-62	140	6	above	above	ADP
gujaf-62	140	7	therefore	therefore	ADV
gujaf-62	140	8	,	,	PUNCT
gujaf-62	140	9	the	the	DET
gujaf-62	140	10	study	study	NOUN
gujaf-62	140	11	recommends	recommend	VERB
gujaf-62	140	12	that	that	SCONJ
gujaf-62	140	13	relevant	relevant	ADJ
gujaf-62	140	14	stakeholders	stakeholder	NOUN
gujaf-62	140	15	including	include	VERB
gujaf-62	140	16	government	government	NOUN
gujaf-62	140	17	agencies	agency	NOUN
gujaf-62	140	18	and	and	CCONJ
gujaf-62	140	19	accounting	accounting	NOUN
gujaf-62	140	20	bodies	body	NOUN
gujaf-62	140	21	such	such	ADJ
gujaf-62	140	22	as	as	ADP
gujaf-62	140	23	institute	institute	NOUN
gujaf-62	140	24	of	of	ADP
gujaf-62	140	25	chartered	chartered	ADJ
gujaf-62	140	26	accountant	accountant	NOUN
gujaf-62	140	27	of	of	ADP
gujaf-62	140	28	nigeria	nigeria	PROPN
gujaf-62	140	29	(	(	PUNCT
gujaf-62	140	30	ican	ican	PROPN
gujaf-62	140	31	)	)	PUNCT
gujaf-62	140	32	among	among	ADP
gujaf-62	140	33	others	other	NOUN
gujaf-62	140	34	should	should	AUX
gujaf-62	140	35	put	put	VERB
gujaf-62	140	36	in	in	ADP
gujaf-62	140	37	place	place	NOUN
gujaf-62	140	38	workable	workable	ADJ
gujaf-62	140	39	monitoring	monitoring	NOUN
gujaf-62	140	40	mechanism	mechanism	NOUN
gujaf-62	140	41	to	to	PART
gujaf-62	140	42	ensure	ensure	VERB
gujaf-62	140	43	that	that	SCONJ
gujaf-62	140	44	firms	firm	NOUN
gujaf-62	140	45	in	in	ADP
gujaf-62	140	46	the	the	DET
gujaf-62	140	47	nigerian	nigerian	ADJ
gujaf-62	140	48	cement	cement	NOUN
gujaf-62	140	49	industry	industry	NOUN
gujaf-62	140	50	engage	engage	VERB
gujaf-62	140	51	in	in	ADP
gujaf-62	140	52	better	well	ADJ
gujaf-62	140	53	environmental	environmental	ADJ
gujaf-62	140	54	gusau	gusau	ADJ
gujaf-62	140	55	journal	journal	NOUN
gujaf-62	140	56	of	of	ADP
gujaf-62	140	57	accounting	accounting	NOUN
gujaf-62	140	58	and	and	CCONJ
gujaf-62	140	59	finance	finance	NOUN
gujaf-62	140	60	,	,	PUNCT
gujaf-62	140	61	vol	vol	NOUN
gujaf-62	140	62	.	.	PROPN
gujaf-62	140	63	2	2	NUM
gujaf-62	140	64	,	,	PUNCT
gujaf-62	140	65	issue	issue	NOUN
gujaf-62	140	66	2	2	NUM
gujaf-62	140	67	,	,	PUNCT
gujaf-62	140	68	april	april	PROPN
gujaf-62	140	69	,	,	PUNCT
gujaf-62	140	70	2021	2021	NUM
gujaf-62	140	71	10	10	NUM
gujaf-62	140	72	accounting	account	VERB
gujaf-62	140	73	since	since	SCONJ
gujaf-62	140	74	it	it	PRON
gujaf-62	140	75	plays	play	VERB
gujaf-62	140	76	key	key	ADJ
gujaf-62	140	77	role	role	NOUN
gujaf-62	140	78	in	in	ADP
gujaf-62	140	79	their	their	PRON
gujaf-62	140	80	performance	performance	NOUN
gujaf-62	140	81	and	and	CCONJ
gujaf-62	140	82	long	long	ADJ
gujaf-62	140	83	run	run	NOUN
gujaf-62	140	84	survival	survival	NOUN
gujaf-62	140	85	by	by	ADP
gujaf-62	140	86	extension	extension	NOUN
gujaf-62	140	87	.	.	PUNCT
gujaf-62	141	1	the	the	DET
gujaf-62	141	2	regulators	regulator	NOUN
gujaf-62	141	3	can	can	AUX
gujaf-62	141	4	promote	promote	VERB
gujaf-62	141	5	disclosure	disclosure	NOUN
gujaf-62	141	6	practice	practice	NOUN
gujaf-62	141	7	by	by	ADP
gujaf-62	141	8	rewarding	reward	VERB
gujaf-62	141	9	firms	firm	NOUN
gujaf-62	141	10	that	that	PRON
gujaf-62	141	11	engage	engage	VERB
gujaf-62	141	12	more	more	ADV
gujaf-62	141	13	in	in	ADP
gujaf-62	141	14	environmental	environmental	ADJ
gujaf-62	141	15	accounting	accounting	NOUN
gujaf-62	141	16	as	as	ADP
gujaf-62	141	17	a	a	DET
gujaf-62	141	18	way	way	NOUN
gujaf-62	141	19	to	to	PART
gujaf-62	141	20	encourage	encourage	VERB
gujaf-62	141	21	the	the	DET
gujaf-62	141	22	practice	practice	NOUN
gujaf-62	141	23	.	.	PUNCT
gujaf-62	142	1	the	the	DET
gujaf-62	142	2	management	management	NOUN
gujaf-62	142	3	of	of	ADP
gujaf-62	142	4	the	the	DET
gujaf-62	142	5	firms	firm	NOUN
gujaf-62	142	6	in	in	ADP
gujaf-62	142	7	the	the	DET
gujaf-62	142	8	industry	industry	NOUN
gujaf-62	142	9	should	should	AUX
gujaf-62	142	10	as	as	SCONJ
gujaf-62	142	11	a	a	DET
gujaf-62	142	12	matter	matter	NOUN
gujaf-62	142	13	of	of	ADP
gujaf-62	142	14	necessity	necessity	NOUN
gujaf-62	142	15	prioritize	prioritize	VERB
gujaf-62	142	16	the	the	DET
gujaf-62	142	17	disclosure	disclosure	NOUN
gujaf-62	142	18	of	of	ADP
gujaf-62	142	19	environmental	environmental	ADJ
gujaf-62	142	20	information	information	NOUN
gujaf-62	142	21	in	in	ADP
gujaf-62	142	22	their	their	PRON
gujaf-62	142	23	annual	annual	ADJ
gujaf-62	142	24	report	report	NOUN
gujaf-62	142	25	as	as	ADP
gujaf-62	142	26	one	one	NUM
gujaf-62	142	27	of	of	ADP
gujaf-62	142	28	the	the	DET
gujaf-62	142	29	strategies	strategy	NOUN
gujaf-62	142	30	to	to	PART
gujaf-62	142	31	improve	improve	VERB
gujaf-62	142	32	their	their	PRON
gujaf-62	142	33	financial	financial	ADJ
gujaf-62	142	34	performance	performance	NOUN
gujaf-62	142	35	in	in	ADP
gujaf-62	142	36	the	the	DET
gujaf-62	142	37	industry	industry	NOUN
gujaf-62	142	38	.	.	PUNCT
gujaf-62	143	1	references	reference	NOUN
gujaf-62	143	2	abubakar	abubakar	PROPN
gujaf-62	143	3	,	,	PUNCT
gujaf-62	143	4	a.	a.	PROPN
gujaf-62	143	5	,	,	PUNCT
gujaf-62	143	6	a.	a.	PROPN
gujaf-62	143	7	,	,	PUNCT
gujaf-62	143	8	moses	moses	PROPN
gujaf-62	143	9	,	,	PUNCT
gujaf-62	143	10	s.	s.	PROPN
gujaf-62	143	11	,	,	PUNCT
gujaf-62	143	12	&	&	CCONJ
gujaf-62	143	13	inuwa	inuwa	PROPN
gujaf-62	143	14	,	,	PUNCT
gujaf-62	143	15	m.	m.	NOUN
gujaf-62	143	16	,	,	PUNCT
gujaf-62	143	17	b.	b.	PROPN
gujaf-62	143	18	(	(	PUNCT
gujaf-62	143	19	2017	2017	NUM
gujaf-62	143	20	)	)	PUNCT
gujaf-62	143	21	.	.	PUNCT
gujaf-62	144	1	impact	impact	NOUN
gujaf-62	144	2	of	of	ADP
gujaf-62	144	3	environmental	environmental	ADJ
gujaf-62	144	4	disclosure	disclosure	NOUN
gujaf-62	144	5	on	on	ADP
gujaf-62	144	6	performance	performance	NOUN
gujaf-62	144	7	eof	eof	NOUN
gujaf-62	144	8	cement	cement	NOUN
gujaf-62	144	9	and	and	CCONJ
gujaf-62	144	10	brewery	brewery	NOUN
gujaf-62	144	11	companies	company	NOUN
gujaf-62	144	12	in	in	ADP
gujaf-62	144	13	nigeria	nigeria	PROPN
gujaf-62	144	14	.	.	PUNCT
gujaf-62	145	1	oil	oil	NOUN
gujaf-62	145	2	and	and	CCONJ
gujaf-62	145	3	environmental	environmental	ADJ
gujaf-62	145	4	research	research	NOUN
gujaf-62	145	5	,	,	PUNCT
gujaf-62	145	6	9(10	9(10	NUM
gujaf-62	145	7	)	)	PUNCT
gujaf-62	145	8	;	;	PUNCT
gujaf-62	145	9	40	40	NUM
gujaf-62	145	10	-	-	SYM
gujaf-62	145	11	46	46	NUM
gujaf-62	145	12	.	.	PUNCT
gujaf-62	146	1	adams	adams	PROPN
gujaf-62	146	2	,	,	PUNCT
gujaf-62	146	3	c.	c.	PROPN
gujaf-62	146	4	,	,	PUNCT
gujaf-62	146	5	a.	a.	PROPN
gujaf-62	146	6	,	,	PUNCT
gujaf-62	146	7	hill	hill	PROPN
gujaf-62	146	8	,	,	PUNCT
gujaf-62	146	9	w.	w.	PROPN
gujaf-62	146	10	,	,	PUNCT
gujaf-62	146	11	y.	y.	PROPN
gujaf-62	146	12	,	,	PUNCT
gujaf-62	146	13	&	&	CCONJ
gujaf-62	146	14	roberts	roberts	PROPN
gujaf-62	146	15	,	,	PUNCT
gujaf-62	146	16	c.	c.	PROPN
gujaf-62	146	17	,	,	PUNCT
gujaf-62	146	18	b.	b.	PROPN
gujaf-62	146	19	,	,	PUNCT
gujaf-62	146	20	(	(	PUNCT
gujaf-62	146	21	1998	1998	NUM
gujaf-62	146	22	)	)	PUNCT
gujaf-62	146	23	.	.	PUNCT
gujaf-62	147	1	corporate	corporate	ADJ
gujaf-62	147	2	social	social	ADJ
gujaf-62	147	3	reportimg	reportimg	NOUN
gujaf-62	147	4	practices	practice	NOUN
gujaf-62	147	5	in	in	ADP
gujaf-62	147	6	western	western	ADJ
gujaf-62	147	7	europe	europe	PROPN
gujaf-62	147	8	:	:	PUNCT
gujaf-62	147	9	legitimating	legitimate	VERB
gujaf-62	147	10	corporate	corporate	ADJ
gujaf-62	147	11	behavior	behavior	NOUN
gujaf-62	147	12	.	.	PUNCT
gujaf-62	148	1	british	british	ADJ
gujaf-62	148	2	accounting	accounting	PROPN
gujaf-62	148	3	review	review	PROPN
gujaf-62	148	4	,	,	PUNCT
gujaf-62	148	5	30(1	30(1	NUM
gujaf-62	148	6	)	)	PUNCT
gujaf-62	148	7	,	,	PUNCT
gujaf-62	148	8	1	1	NUM
gujaf-62	148	9	-	-	SYM
gujaf-62	148	10	21	21	NUM
gujaf-62	148	11	.	.	PUNCT
gujaf-62	149	1	ahmadi	ahmadi	PROPN
gujaf-62	149	2	,	,	PUNCT
gujaf-62	149	3	a.	a.	PROPN
gujaf-62	149	4	,	,	PUNCT
gujaf-62	149	5	garraoui	garraoui	NOUN
gujaf-62	149	6	,	,	PUNCT
gujaf-62	149	7	m.	m.	NOUN
gujaf-62	149	8	,	,	PUNCT
gujaf-62	149	9	&	&	CCONJ
gujaf-62	149	10	bouri	bouri	PROPN
gujaf-62	149	11	,	,	PUNCT
gujaf-62	149	12	a.	a.	NOUN
gujaf-62	149	13	(	(	PUNCT
gujaf-62	149	14	2018	2018	NUM
gujaf-62	149	15	)	)	PUNCT
gujaf-62	149	16	.	.	PUNCT
gujaf-62	150	1	the	the	DET
gujaf-62	150	2	value	value	NOUN
gujaf-62	150	3	relevance	relevance	NOUN
gujaf-62	150	4	of	of	ADP
gujaf-62	150	5	book	book	NOUN
gujaf-62	150	6	value	value	NOUN
gujaf-62	150	7	,	,	PUNCT
gujaf-62	150	8	earnings	earning	NOUN
gujaf-62	150	9	per	per	ADP
gujaf-62	150	10	share	share	NOUN
gujaf-62	150	11	and	and	CCONJ
gujaf-62	150	12	cash	cash	NOUN
gujaf-62	150	13	flow	flow	NOUN
gujaf-62	150	14	:	:	PUNCT
gujaf-62	150	15	evidence	evidence	NOUN
gujaf-62	150	16	of	of	ADP
gujaf-62	150	17	tunisian	tunisian	ADJ
gujaf-62	150	18	banks	bank	NOUN
gujaf-62	150	19	and	and	CCONJ
gujaf-62	150	20	financial	financial	ADJ
gujaf-62	150	21	institutions	institution	NOUN
gujaf-62	150	22	.	.	PUNCT
gujaf-62	151	1	international	international	ADJ
gujaf-62	151	2	academic	academic	ADJ
gujaf-62	151	3	journal	journal	NOUN
gujaf-62	151	4	of	of	ADP
gujaf-62	151	5	accounting	accounting	NOUN
gujaf-62	151	6	and	and	CCONJ
gujaf-62	151	7	financial	financial	ADJ
gujaf-62	151	8	management	management	NOUN
gujaf-62	151	9	,	,	PUNCT
gujaf-62	151	10	5	5	NUM
gujaf-62	151	11	(	(	PUNCT
gujaf-62	151	12	1	1	NUM
gujaf-62	151	13	)	)	PUNCT
gujaf-62	151	14	,	,	PUNCT
gujaf-62	151	15	47	47	NUM
gujaf-62	151	16	-	-	SYM
gujaf-62	151	17	56	56	NUM
gujaf-62	151	18	.	.	PUNCT
gujaf-62	152	1	business	business	NOUN
gujaf-62	152	2	watch	watch	PROPN
gujaf-62	152	3	nigeria	nigeria	PROPN
gujaf-62	152	4	,	,	PUNCT
gujaf-62	152	5	(	(	PUNCT
gujaf-62	152	6	2019	2019	NUM
gujaf-62	152	7	)	)	PUNCT
gujaf-62	152	8	.	.	PUNCT
gujaf-62	153	1	cement	cement	NOUN
gujaf-62	153	2	manufacturing	manufacturing	NOUN
gujaf-62	153	3	industry	industry	NOUN
gujaf-62	153	4	.	.	PUNCT
gujaf-62	154	1	http://www.prosharengcement	http://www.prosharengcement	NOUN
gujaf-62	154	2	production	production	NOUN
gujaf-62	154	3	deegan	deegan	PROPN
gujaf-62	154	4	,	,	PUNCT
gujaf-62	154	5	c.	c.	PROPN
gujaf-62	154	6	,	,	PUNCT
gujaf-62	154	7	&	&	CCONJ
gujaf-62	154	8	gordon	gordon	PROPN
gujaf-62	154	9	,	,	PUNCT
gujaf-62	154	10	b.	b.	PROPN
gujaf-62	154	11	,	,	PUNCT
gujaf-62	154	12	(	(	PUNCT
gujaf-62	154	13	1996	1996	NUM
gujaf-62	154	14	)	)	PUNCT
gujaf-62	154	15	.	.	PUNCT
gujaf-62	155	1	a	a	DET
gujaf-62	155	2	study	study	NOUN
gujaf-62	155	3	of	of	ADP
gujaf-62	155	4	the	the	DET
gujaf-62	155	5	environmental	environmental	ADJ
gujaf-62	155	6	disclosure	disclosure	NOUN
gujaf-62	155	7	practices	practice	NOUN
gujaf-62	155	8	of	of	ADP
gujaf-62	155	9	australia	australia	PROPN
gujaf-62	155	10	corporations	corporation	NOUN
gujaf-62	155	11	.	.	PUNCT
gujaf-62	156	1	accounting	accounting	NOUN
gujaf-62	156	2	and	and	CCONJ
gujaf-62	156	3	business	business	NOUN
gujaf-62	156	4	research	research	NOUN
gujaf-62	156	5	,	,	PUNCT
gujaf-62	156	6	26(3	26(3	NUM
gujaf-62	156	7	)	)	PUNCT
gujaf-62	156	8	,	,	PUNCT
gujaf-62	156	9	187	187	NUM
gujaf-62	156	10	-	-	SYM
gujaf-62	156	11	199	199	NUM
gujaf-62	156	12	.	.	PUNCT
gujaf-62	157	1	epstein	epstein	PROPN
gujaf-62	157	2	,	,	PUNCT
gujaf-62	157	3	m.	m.	NOUN
gujaf-62	157	4	,	,	PUNCT
gujaf-62	157	5	j.	j.	PROPN
gujaf-62	157	6	,	,	PUNCT
gujaf-62	157	7	(	(	PUNCT
gujaf-62	157	8	2004	2004	NUM
gujaf-62	157	9	)	)	PUNCT
gujaf-62	157	10	.	.	PUNCT
gujaf-62	158	1	the	the	DET
gujaf-62	158	2	identification	identification	NOUN
gujaf-62	158	3	,	,	PUNCT
gujaf-62	158	4	measurement	measurement	NOUN
gujaf-62	158	5	and	and	CCONJ
gujaf-62	158	6	reporting	reporting	NOUN
gujaf-62	158	7	of	of	ADP
gujaf-62	158	8	corporate	corporate	ADJ
gujaf-62	158	9	social	social	ADJ
gujaf-62	158	10	evidence	evidence	NOUN
gujaf-62	158	11	from	from	ADP
gujaf-62	158	12	the	the	DET
gujaf-62	158	13	banks	bank	NOUN
gujaf-62	158	14	,	,	PUNCT
gujaf-62	158	15	finance	finance	NOUN
gujaf-62	158	16	and	and	CCONJ
gujaf-62	158	17	insurance	insurance	NOUN
gujaf-62	158	18	sector	sector	NOUN
gujaf-62	158	19	in	in	ADP
gujaf-62	158	20	sri	sri	PROPN
gujaf-62	158	21	lanka	lanka	PROPN
gujaf-62	158	22	.	.	PUNCT
gujaf-62	159	1	global	global	ADJ
gujaf-62	159	2	journal	journal	PROPN
gujaf-62	159	3	of	of	ADP
gujaf-62	159	4	management	management	NOUN
gujaf-62	159	5	and	and	CCONJ
gujaf-62	159	6	business	business	NOUN
gujaf-62	159	7	research	research	NOUN
gujaf-62	159	8	,	,	PUNCT
gujaf-62	159	9	17(2	17(2	NUM
gujaf-62	159	10	)	)	PUNCT
gujaf-62	159	11	,	,	PUNCT
gujaf-62	159	12	27	27	NUM
gujaf-62	159	13	-	-	SYM
gujaf-62	159	14	36	36	NUM
gujaf-62	159	15	.	.	PUNCT
gujaf-62	160	1	ezeagba	ezeagba	PROPN
gujaf-62	160	2	,	,	PUNCT
gujaf-62	160	3	c.	c.	PROPN
gujaf-62	160	4	,	,	PUNCT
gujaf-62	160	5	e.	e.	PROPN
gujaf-62	160	6	,	,	PUNCT
gujaf-62	160	7	john	john	PROPN
gujaf-62	160	8	-	-	PUNCT
gujaf-62	160	9	akamelu	akamelu	PROPN
gujaf-62	160	10	,	,	PUNCT
gujaf-62	160	11	c.	c.	PROPN
gujaf-62	160	12	,	,	PUNCT
gujaf-62	160	13	e.	e.	PROPN
gujaf-62	160	14	,	,	PUNCT
gujaf-62	160	15	&	&	CCONJ
gujaf-62	160	16	umeoduagu	umeoduagu	PROPN
gujaf-62	160	17	,	,	PUNCT
gujaf-62	160	18	c.	c.	PROPN
gujaf-62	160	19	(	(	PUNCT
gujaf-62	160	20	2017	2017	NUM
gujaf-62	160	21	)	)	PUNCT
gujaf-62	160	22	.	.	PUNCT
gujaf-62	161	1	environmental	environmental	ADJ
gujaf-62	161	2	disclosure	disclosure	NOUN
gujaf-62	161	3	and	and	CCONJ
gujaf-62	161	4	financial	financial	ADJ
gujaf-62	161	5	performance	performance	NOUN
gujaf-62	161	6	.	.	PUNCT
gujaf-62	162	1	international	international	ADJ
gujaf-62	162	2	journal	journal	PROPN
gujaf-62	162	3	of	of	ADP
gujaf-62	162	4	academic	academic	ADJ
gujaf-62	162	5	research	research	NOUN
gujaf-62	162	6	in	in	ADP
gujaf-62	162	7	business	business	NOUN
gujaf-62	162	8	and	and	CCONJ
gujaf-62	162	9	social	social	ADJ
gujaf-62	162	10	sciences	science	NOUN
gujaf-62	162	11	,	,	PUNCT
gujaf-62	162	12	7(9	7(9	NUM
gujaf-62	162	13	)	)	PUNCT
gujaf-62	162	14	;	;	PUNCT
gujaf-62	162	15	162	162	NUM
gujaf-62	162	16	-	-	SYM
gujaf-62	162	17	174	174	NUM
gujaf-62	162	18	foerster	foerster	NOUN
gujaf-62	162	19	,	,	PUNCT
gujaf-62	162	20	s.	s.	PROPN
gujaf-62	162	21	r.	r.	PROPN
gujaf-62	162	22	,	,	PUNCT
gujaf-62	162	23	sapp	sapp	PROPN
gujaf-62	162	24	,	,	PUNCT
gujaf-62	162	25	s.g	s.g	PROPN
gujaf-62	162	26	.	.	PROPN
gujaf-62	162	27	,	,	PUNCT
gujaf-62	162	28	&	&	CCONJ
gujaf-62	162	29	shi	shi	PROPN
gujaf-62	162	30	,	,	PUNCT
gujaf-62	162	31	y.	y.	PROPN
gujaf-62	162	32	(	(	PUNCT
gujaf-62	162	33	2014	2014	NUM
gujaf-62	162	34	)	)	PUNCT
gujaf-62	162	35	.	.	PUNCT
gujaf-62	163	1	the	the	DET
gujaf-62	163	2	effect	effect	NOUN
gujaf-62	163	3	of	of	ADP
gujaf-62	163	4	voluntary	voluntary	ADJ
gujaf-62	163	5	disclosure	disclosure	NOUN
gujaf-62	163	6	on	on	ADP
gujaf-62	163	7	firm	firm	ADJ
gujaf-62	163	8	risk	risk	NOUN
gujaf-62	163	9	and	and	CCONJ
gujaf-62	163	10	firm	firm	ADJ
gujaf-62	163	11	value	value	NOUN
gujaf-62	163	12	:	:	PUNCT
gujaf-62	163	13	evidence	evidence	NOUN
gujaf-62	163	14	from	from	ADP
gujaf-62	163	15	management	management	NOUN
gujaf-62	163	16	earnings	earning	NOUN
gujaf-62	163	17	forecasts	forecast	NOUN
gujaf-62	163	18	.	.	PUNCT
gujaf-62	164	1	advances	advance	NOUN
gujaf-62	164	2	in	in	ADP
gujaf-62	164	3	quantitative	quantitative	ADJ
gujaf-62	164	4	analysis	analysis	NOUN
gujaf-62	164	5	of	of	ADP
gujaf-62	164	6	finance	finance	NOUN
gujaf-62	164	7	and	and	CCONJ
gujaf-62	164	8	accounting	accounting	NOUN
gujaf-62	164	9	,	,	PUNCT
gujaf-62	164	10	179	179	NUM
gujaf-62	164	11	-	-	SYM
gujaf-62	164	12	213	213	NUM
gujaf-62	164	13	.	.	PUNCT
gujaf-62	164	14	folayan	folayan	ADJ
gujaf-62	164	15	.	.	PUNCT
gujaf-62	165	1	o.d	o.d	PROPN
gujaf-62	165	2	(	(	PUNCT
gujaf-62	165	3	2016	2016	NUM
gujaf-62	165	4	)	)	PUNCT
gujaf-62	165	5	effects	effect	NOUN
gujaf-62	165	6	of	of	ADP
gujaf-62	165	7	environmental	environmental	ADJ
gujaf-62	165	8	accounting	accounting	NOUN
gujaf-62	165	9	disclosure	disclosure	NOUN
gujaf-62	165	10	on	on	ADP
gujaf-62	165	11	performance	performance	NOUN
gujaf-62	165	12	of	of	ADP
gujaf-62	165	13	manufacturing	manufacture	VERB
gujaf-62	165	14	companies	company	NOUN
gujaf-62	165	15	in	in	ADP
gujaf-62	165	16	nigeria	nigeria	PROPN
gujaf-62	165	17	.	.	PUNCT
gujaf-62	166	1	msc	msc	PROPN
gujaf-62	166	2	thesis	thesis	PROPN
gujaf-62	166	3	submitted	submit	VERB
gujaf-62	166	4	to	to	ADP
gujaf-62	166	5	department	department	NOUN
gujaf-62	166	6	of	of	ADP
gujaf-62	166	7	accounting	accounting	PROPN
gujaf-62	166	8	,	,	PUNCT
gujaf-62	166	9	olabisi	olabisi	ADJ
gujaf-62	166	10	onabanjo	onabanjo	PROPN
gujaf-62	166	11	university	university	PROPN
gujaf-62	166	12	,	,	PUNCT
gujaf-62	166	13	ako	ako	PROPN
gujaf-62	166	14	-	-	NOUN
gujaf-62	166	15	iwoye	iwoye	PROPN
gujaf-62	166	16	,	,	PUNCT
gujaf-62	166	17	ogun	ogun	PROPN
gujaf-62	166	18	state	state	PROPN
gujaf-62	166	19	.	.	PUNCT
gujaf-62	167	1	nigeria	nigeria	PROPN
gujaf-62	167	2	frost	frost	PROPN
gujaf-62	167	3	,	,	PUNCT
gujaf-62	167	4	g.	g.	PROPN
gujaf-62	167	5	,	,	PUNCT
gujaf-62	167	6	&	&	CCONJ
gujaf-62	167	7	wilmshurst	wilmshurst	PROPN
gujaf-62	167	8	,	,	PUNCT
gujaf-62	167	9	j.	j.	PROPN
gujaf-62	167	10	,	,	PUNCT
gujaf-62	167	11	d.	d.	PROPN
gujaf-62	167	12	,	,	PUNCT
gujaf-62	167	13	(	(	PUNCT
gujaf-62	167	14	2000	2000	NUM
gujaf-62	167	15	)	)	PUNCT
gujaf-62	167	16	.	.	PUNCT
gujaf-62	168	1	evidence	evidence	NOUN
gujaf-62	168	2	of	of	ADP
gujaf-62	168	3	environmental	environmental	ADJ
gujaf-62	168	4	accounting	accounting	NOUN
gujaf-62	168	5	in	in	ADP
gujaf-62	168	6	australian	australian	ADJ
gujaf-62	168	7	companies	company	NOUN
gujaf-62	168	8	.	.	PUNCT
gujaf-62	169	1	asian	asian	ADJ
gujaf-62	169	2	review	review	NOUN
gujaf-62	169	3	of	of	ADP
gujaf-62	169	4	accounting	accounting	NOUN
gujaf-62	169	5	,	,	PUNCT
gujaf-62	169	6	6(2	6(2	NUM
gujaf-62	169	7	)	)	PUNCT
gujaf-62	169	8	,	,	PUNCT
gujaf-62	169	9	63	63	NUM
gujaf-62	169	10	-	-	SYM
gujaf-62	169	11	80	80	NUM
gujaf-62	169	12	.	.	PUNCT
gujaf-62	170	1	freedman	freedman	PROPN
gujaf-62	170	2	,	,	PUNCT
gujaf-62	170	3	m.	m.	NOUN
gujaf-62	170	4	,	,	PUNCT
gujaf-62	170	5	&	&	CCONJ
gujaf-62	170	6	jaggi	jaggi	PROPN
gujaf-62	170	7	,	,	PUNCT
gujaf-62	170	8	b.	b.	PROPN
gujaf-62	170	9	,	,	PUNCT
gujaf-62	170	10	(	(	PUNCT
gujaf-62	170	11	1982	1982	NUM
gujaf-62	170	12	)	)	PUNCT
gujaf-62	170	13	.	.	PUNCT
gujaf-62	171	1	pollution	pollution	NOUN
gujaf-62	171	2	disclosure	disclosure	NOUN
gujaf-62	171	3	,	,	PUNCT
gujaf-62	171	4	pollution	pollution	NOUN
gujaf-62	171	5	performance	performance	NOUN
gujaf-62	171	6	and	and	CCONJ
gujaf-62	171	7	econoperformance	econoperformance	NOUN
gujaf-62	171	8	.	.	PUNCT
gujaf-62	172	1	omega	omega	NOUN
gujaf-62	172	2	,	,	PUNCT
gujaf-62	172	3	10(2	10(2	NUM
gujaf-62	172	4	)	)	PUNCT
gujaf-62	172	5	;	;	PUNCT
gujaf-62	172	6	167	167	NUM
gujaf-62	172	7	-	-	SYM
gujaf-62	172	8	176	176	NUM
gujaf-62	172	9	.	.	PUNCT
gujaf-62	173	1	gray	gray	ADJ
gujaf-62	173	2	,	,	PUNCT
gujaf-62	173	3	r.	r.	PROPN
gujaf-62	173	4	,	,	PUNCT
gujaf-62	173	5	h.	h.	PROPN
gujaf-62	173	6	,	,	PUNCT
gujaf-62	173	7	kouhy	kouhy	PROPN
gujaf-62	173	8	,	,	PUNCT
gujaf-62	173	9	r.	r.	PROPN
gujaf-62	173	10	,	,	PUNCT
gujaf-62	173	11	&	&	CCONJ
gujaf-62	173	12	lavers	lavers	PROPN
gujaf-62	173	13	,	,	PUNCT
gujaf-62	173	14	s.	s.	PROPN
gujaf-62	173	15	,	,	PUNCT
gujaf-62	173	16	(	(	PUNCT
gujaf-62	173	17	1995	1995	NUM
gujaf-62	173	18	)	)	PUNCT
gujaf-62	173	19	.	.	PUNCT
gujaf-62	174	1	corporate	corporate	ADJ
gujaf-62	174	2	,	,	PUNCT
gujaf-62	174	3	social	social	ADJ
gujaf-62	174	4	and	and	CCONJ
gujaf-62	174	5	environmental	environmental	ADJ
gujaf-62	174	6	reporting	reporting	NOUN
gujaf-62	174	7	:	:	PUNCT
gujaf-62	174	8	a	a	DET
gujaf-62	174	9	review	review	NOUN
gujaf-62	174	10	of	of	ADP
gujaf-62	174	11	the	the	DET
gujaf-62	174	12	literature	literature	NOUN
gujaf-62	174	13	and	and	CCONJ
gujaf-62	174	14	a	a	DET
gujaf-62	174	15	longitudinal	longitudinal	ADJ
gujaf-62	174	16	study	study	NOUN
gujaf-62	174	17	of	of	ADP
gujaf-62	174	18	united	united	PROPN
gujaf-62	174	19	nations	nations	PROPN
gujaf-62	174	20	.	.	PUNCT
gujaf-62	175	1	disclosure	disclosure	NOUN
gujaf-62	175	2	,	,	PUNCT
gujaf-62	175	3	accounting	accounting	NOUN
gujaf-62	175	4	and	and	CCONJ
gujaf-62	175	5	accountability	accountability	NOUN
gujaf-62	175	6	journal	journal	NOUN
gujaf-62	175	7	(	(	PUNCT
gujaf-62	175	8	8)	8)	NUM
gujaf-62	175	9	,	,	PUNCT
gujaf-62	175	10	47	47	NUM
gujaf-62	175	11	-	-	SYM
gujaf-62	175	12	79	79	NUM
gujaf-62	175	13	.	.	PUNCT
gujaf-62	176	1	guthrie	guthrie	PROPN
gujaf-62	176	2	,	,	PUNCT
gujaf-62	176	3	j.	j.	PROPN
gujaf-62	176	4	,	,	PUNCT
gujaf-62	176	5	&	&	CCONJ
gujaf-62	176	6	parker	parker	PROPN
gujaf-62	176	7	,	,	PUNCT
gujaf-62	176	8	i.	i.	PROPN
gujaf-62	176	9	,	,	PUNCT
gujaf-62	176	10	(	(	PUNCT
gujaf-62	176	11	1989	1989	NUM
gujaf-62	176	12	)	)	PUNCT
gujaf-62	176	13	.	.	PUNCT
gujaf-62	177	1	corporate	corporate	ADJ
gujaf-62	177	2	social	social	ADJ
gujaf-62	177	3	disclosure	disclosure	NOUN
gujaf-62	177	4	practice	practice	NOUN
gujaf-62	177	5	:	:	PUNCT
gujaf-62	177	6	a	a	DET
gujaf-62	177	7	comparative	comparative	ADJ
gujaf-62	177	8	impacts	impact	NOUN
gujaf-62	177	9	,	,	PUNCT
gujaf-62	177	10	past	past	NOUN
gujaf-62	177	11	,	,	PUNCT
gujaf-62	177	12	present	present	ADJ
gujaf-62	177	13	and	and	CCONJ
gujaf-62	177	14	future	future	ADJ
gujaf-62	177	15	.	.	PUNCT
gujaf-62	178	1	advance	advance	NOUN
gujaf-62	178	2	in	in	ADP
gujaf-62	178	3	environmental	environmental	ADJ
gujaf-62	178	4	accounting	accounting	NOUN
gujaf-62	178	5	and	and	CCONJ
gujaf-62	178	6	management	management	NOUN
gujaf-62	178	7	journal	journal	PROPN
gujaf-62	178	8	28(2	28(2	NUM
gujaf-62	178	9	)	)	PUNCT
gujaf-62	178	10	,	,	PUNCT
gujaf-62	178	11	13	13	NUM
gujaf-62	178	12	-	-	SYM
gujaf-62	178	13	16	16	NUM
gujaf-62	178	14	.	.	PUNCT
gujaf-62	179	1	ingram	ingram	PROPN
gujaf-62	179	2	,	,	PUNCT
gujaf-62	179	3	r.	r.	PROPN
gujaf-62	179	4	,	,	PUNCT
gujaf-62	179	5	w.	w.	PROPN
gujaf-62	179	6	,	,	PUNCT
gujaf-62	179	7	&	&	CCONJ
gujaf-62	179	8	frazier	frazier	PROPN
gujaf-62	179	9	,	,	PUNCT
gujaf-62	179	10	k.	k.	PROPN
gujaf-62	179	11	,	,	PUNCT
gujaf-62	179	12	b.	b.	PROPN
gujaf-62	179	13	,	,	PUNCT
gujaf-62	179	14	(	(	PUNCT
gujaf-62	179	15	1980	1980	NUM
gujaf-62	179	16	)	)	PUNCT
gujaf-62	179	17	.	.	PUNCT
gujaf-62	180	1	environmental	environmental	ADJ
gujaf-62	180	2	performance	performance	NOUN
gujaf-62	180	3	and	and	CCONJ
gujaf-62	180	4	corporate	corporate	ADJ
gujaf-62	180	5	international	international	ADJ
gujaf-62	180	6	analysis	analysis	NOUN
gujaf-62	180	7	.	.	PUNCT
gujaf-62	181	1	advances	advance	NOUN
gujaf-62	181	2	in	in	ADP
gujaf-62	181	3	public	public	ADJ
gujaf-62	181	4	interest	interest	NOUN
gujaf-62	181	5	accounting	accounting	NOUN
gujaf-62	181	6	,	,	PUNCT
gujaf-62	181	7	(	(	PUNCT
gujaf-62	181	8	3	3	NUM
gujaf-62	181	9	)	)	PUNCT
gujaf-62	181	10	,	,	PUNCT
gujaf-62	181	11	159	159	NUM
gujaf-62	181	12	-	-	SYM
gujaf-62	181	13	175	175	NUM
gujaf-62	181	14	.	.	PUNCT
gujaf-62	182	1	milkulck	milkulck	PROPN
gujaf-62	182	2	,	,	PUNCT
gujaf-62	182	3	h.	h.	PROPN
gujaf-62	182	4	,	,	PUNCT
gujaf-62	182	5	vujanovic	vujanovic	ADJ
gujaf-62	182	6	,	,	PUNCT
gujaf-62	182	7	m.	m.	NOUN
gujaf-62	182	8	,	,	PUNCT
gujaf-62	182	9	markowska	markowska	NOUN
gujaf-62	182	10	,	,	PUNCT
gujaf-62	182	11	n.	n.	NOUN
gujaf-62	182	12	,	,	PUNCT
gujaf-62	182	13	&	&	CCONJ
gujaf-62	182	14	filkoski	filkoski	PROPN
gujaf-62	182	15	,	,	PUNCT
gujaf-62	182	16	r.	r.	PROPN
gujaf-62	182	17	,	,	PUNCT
gujaf-62	182	18	(	(	PUNCT
gujaf-62	182	19	2013	2013	NUM
gujaf-62	182	20	)	)	PUNCT
gujaf-62	182	21	.	.	PUNCT
gujaf-62	183	1	c02	c02	NOUN
gujaf-62	183	2	mission	mission	NOUN
gujaf-62	183	3	reduction	reduction	NOUN
gujaf-62	183	4	in	in	ADP
gujaf-62	183	5	the	the	DET
gujaf-62	183	6	cment	cment	ADJ
gujaf-62	183	7	industry	industry	NOUN
gujaf-62	183	8	.	.	PUNCT
gujaf-62	184	1	the	the	DET
gujaf-62	184	2	italian	italian	ADJ
gujaf-62	184	3	association	association	NOUN
gujaf-62	184	4	of	of	ADP
gujaf-62	184	5	chemical	chemical	PROPN
gujaf-62	184	6	engineering	engineering	NOUN
gujaf-62	184	7	(	(	PUNCT
gujaf-62	184	8	33	33	NUM
gujaf-62	184	9	)	)	PUNCT
gujaf-62	184	10	,	,	PUNCT
gujaf-62	184	11	703	703	NUM
gujaf-62	184	12	-	-	SYM
gujaf-62	184	13	708	708	NUM
gujaf-62	184	14	.	.	PUNCT
gujaf-62	185	1	http://www.proshareng-/	http://www.proshareng-/	PUNCT
gujaf-62	186	1	http://www.proshareng-/	http://www.proshareng-/	ADJ
gujaf-62	186	2	gusau	gusau	PROPN
gujaf-62	186	3	journal	journal	NOUN
gujaf-62	186	4	of	of	ADP
gujaf-62	186	5	accounting	accounting	NOUN
gujaf-62	186	6	and	and	CCONJ
gujaf-62	186	7	finance	finance	NOUN
gujaf-62	186	8	,	,	PUNCT
gujaf-62	186	9	vol	vol	NOUN
gujaf-62	186	10	.	.	PROPN
gujaf-62	186	11	2	2	NUM
gujaf-62	186	12	,	,	PUNCT
gujaf-62	186	13	issue	issue	NOUN
gujaf-62	186	14	2	2	NUM
gujaf-62	186	15	,	,	PUNCT
gujaf-62	186	16	april	april	PROPN
gujaf-62	186	17	,	,	PUNCT
gujaf-62	186	18	2021	2021	NUM
gujaf-62	186	19	11	11	NUM
gujaf-62	186	20	niresh	niresh	NOUN
gujaf-62	186	21	,	,	PUNCT
gujaf-62	186	22	w.h	w.h	PROPN
gujaf-62	186	23	&	&	CCONJ
gujaf-62	186	24	silva	silva	PROPN
gujaf-62	186	25	,	,	PUNCT
gujaf-62	186	26	n.j	n.j	PROPN
gujaf-62	186	27	(	(	PUNCT
gujaf-62	186	28	2017	2017	NUM
gujaf-62	186	29	)	)	PUNCT
gujaf-62	186	30	.	.	PUNCT
gujaf-62	187	1	the	the	DET
gujaf-62	187	2	extent	extent	NOUN
gujaf-62	187	3	of	of	ADP
gujaf-62	187	4	social	social	ADJ
gujaf-62	187	5	responsibility	responsibility	NOUN
gujaf-62	187	6	disclosure	disclosure	NOUN
gujaf-62	187	7	practices	practice	NOUN
gujaf-62	187	8	:	:	PUNCT
gujaf-62	187	9	journal	journal	NOUN
gujaf-62	187	10	of	of	ADP
gujaf-62	187	11	accounting	accounting	NOUN
gujaf-62	187	12	review	review	PROPN
gujaf-62	187	13	,	,	PUNCT
gujaf-62	187	14	(	(	PUNCT
gujaf-62	187	15	54	54	NUM
gujaf-62	187	16	)	)	PUNCT
gujaf-62	187	17	,	,	PUNCT
gujaf-62	187	18	112	112	NUM
gujaf-62	187	19	-	-	SYM
gujaf-62	187	20	134	134	NUM
gujaf-62	187	21	.	.	PUNCT
gujaf-62	188	1	nor	nor	CCONJ
gujaf-62	188	2	,	,	PUNCT
gujaf-62	188	3	n.m	n.m	PROPN
gujaf-62	188	4	.	.	PROPN
gujaf-62	188	5	,	,	PUNCT
gujaf-62	188	6	bahari	bahari	PROPN
gujaf-62	188	7	,	,	PUNCT
gujaf-62	188	8	n.a	n.a	PROPN
gujaf-62	188	9	.	.	PROPN
gujaf-62	188	10	,	,	PUNCT
gujaf-62	188	11	adnan	adnan	PROPN
gujaf-62	188	12	,	,	PUNCT
gujaf-62	188	13	n.a	n.a	PROPN
gujaf-62	188	14	.	.	PROPN
gujaf-62	188	15	,	,	PUNCT
gujaf-62	188	16	kamal	kamal	PROPN
gujaf-62	188	17	,	,	PUNCT
gujaf-62	188	18	s.	s.	PROPN
gujaf-62	188	19	q.	q.	PROPN
gujaf-62	188	20	,	,	PUNCT
gujaf-62	188	21	&	&	CCONJ
gujaf-62	188	22	ali	ali	PROPN
gujaf-62	188	23	,	,	PUNCT
gujaf-62	188	24	i.m	i.m	PROPN
gujaf-62	188	25	.	.	PUNCT
gujaf-62	188	26	(	(	PUNCT
gujaf-62	188	27	2016	2016	NUM
gujaf-62	188	28	)	)	PUNCT
gujaf-62	188	29	.	.	PUNCT
gujaf-62	189	1	the	the	DET
gujaf-62	189	2	effects	effect	NOUN
gujaf-62	189	3	of	of	ADP
gujaf-62	189	4	environmental	environmental	ADJ
gujaf-62	189	5	disclosure	disclosure	NOUN
gujaf-62	189	6	on	on	ADP
gujaf-62	189	7	financial	financial	ADJ
gujaf-62	189	8	performance	performance	NOUN
gujaf-62	189	9	in	in	ADP
gujaf-62	189	10	malaysia	malaysia	PROPN
gujaf-62	189	11	.	.	PUNCT
gujaf-62	190	1	a	a	DET
gujaf-62	190	2	proceeding	proceeding	NOUN
gujaf-62	190	3	of	of	ADP
gujaf-62	190	4	economic	economic	ADJ
gujaf-62	190	5	and	and	CCONJ
gujaf-62	190	6	finance	finance	NOUN
gujaf-62	190	7	.	.	PUNCT
gujaf-62	191	1	35	35	NUM
gujaf-62	191	2	,	,	PUNCT
gujaf-62	191	3	117	117	NUM
gujaf-62	191	4	-	-	SYM
gujaf-62	191	5	126	126	NUM
gujaf-62	191	6	.	.	PUNCT
gujaf-62	192	1	okafor	okafor	PROPN
gujaf-62	192	2	,	,	PUNCT
gujaf-62	192	3	t.	t.	PROPN
gujaf-62	192	4	,	,	PUNCT
gujaf-62	192	5	g.	g.	PROPN
gujaf-62	192	6	(	(	PUNCT
gujaf-62	192	7	2018	2018	NUM
gujaf-62	192	8	)	)	PUNCT
gujaf-62	192	9	.	.	PUNCT
gujaf-62	193	1	environmental	environmental	ADJ
gujaf-62	193	2	cost	cost	NOUN
gujaf-62	193	3	accounting	accounting	NOUN
gujaf-62	193	4	and	and	CCONJ
gujaf-62	193	5	reporting	reporting	NOUN
gujaf-62	193	6	on	on	ADP
gujaf-62	193	7	firm	firm	ADJ
gujaf-62	193	8	financial	financial	ADJ
gujaf-62	193	9	performance	performance	NOUN
gujaf-62	193	10	:	:	PUNCT
gujaf-62	193	11	a	a	DET
gujaf-62	193	12	survey	survey	NOUN
gujaf-62	193	13	of	of	ADP
gujaf-62	193	14	quoted	quote	VERB
gujaf-62	193	15	nigerian	nigerian	ADJ
gujaf-62	193	16	oil	oil	NOUN
gujaf-62	193	17	companies	company	NOUN
gujaf-62	193	18	.	.	PUNCT
gujaf-62	194	1	international	international	ADJ
gujaf-62	194	2	journal	journal	PROPN
gujaf-62	194	3	of	of	ADP
gujaf-62	194	4	finance	finance	NOUN
gujaf-62	194	5	and	and	CCONJ
gujaf-62	194	6	accounting	accounting	NOUN
gujaf-62	194	7	,	,	PUNCT
gujaf-62	194	8	7(1	7(1	NUM
gujaf-62	194	9	)	)	PUNCT
gujaf-62	194	10	;	;	PUNCT
gujaf-62	195	1	1	1	NUM
gujaf-62	195	2	-	-	SYM
gujaf-62	195	3	6	6	NUM
gujaf-62	195	4	.	.	PUNCT
gujaf-62	195	5	ong	ong	PROPN
gujaf-62	195	6	,	,	PUNCT
gujaf-62	195	7	t.	t.	PROPN
gujaf-62	195	8	,	,	PUNCT
gujaf-62	195	9	s.	s.	PROPN
gujaf-62	195	10	,	,	PUNCT
gujaf-62	195	11	tho	tho	PROPN
gujaf-62	195	12	,	,	PUNCT
gujaf-62	195	13	h.	h.	PROPN
gujaf-62	195	14	,	,	PUNCT
gujaf-62	195	15	s.	s.	PROPN
gujaf-62	195	16	,	,	PUNCT
gujaf-62	195	17	goh	goh	PROPN
gujaf-62	195	18	,	,	PUNCT
gujaf-62	195	19	h.	h.	PROPN
gujaf-62	195	20	,	,	PUNCT
gujaf-62	195	21	h.	h.	PROPN
gujaf-62	195	22	,	,	PUNCT
gujaf-62	195	23	thai	thai	PROPN
gujaf-62	195	24	,	,	PUNCT
gujaf-62	195	25	s.	s.	PROPN
gujaf-62	195	26	,	,	PUNCT
gujaf-62	195	27	b.	b.	PROPN
gujaf-62	195	28	,	,	PUNCT
gujaf-62	195	29	&	&	CCONJ
gujaf-62	195	30	teh	teh	PROPN
gujaf-62	195	31	,	,	PUNCT
gujaf-62	195	32	b.	b.	PROPN
gujaf-62	195	33	,	,	PUNCT
gujaf-62	195	34	h.	h.	PROPN
gujaf-62	195	35	(	(	PUNCT
gujaf-62	195	36	2016	2016	NUM
gujaf-62	195	37	)	)	PUNCT
gujaf-62	195	38	.	.	PUNCT
gujaf-62	196	1	the	the	DET
gujaf-62	196	2	relationship	relationship	NOUN
gujaf-62	196	3	between	between	ADP
gujaf-62	196	4	environmental	environmental	ADJ
gujaf-62	196	5	disclosure	disclosure	NOUN
gujaf-62	196	6	and	and	CCONJ
gujaf-62	196	7	financial	financial	ADJ
gujaf-62	196	8	performance	performance	NOUN
gujaf-62	196	9	of	of	ADP
gujaf-62	196	10	public	public	ADJ
gujaf-62	196	11	listed	list	VERB
gujaf-62	196	12	companies	company	NOUN
gujaf-62	196	13	in	in	ADP
gujaf-62	196	14	malasia	malasia	PROPN
gujaf-62	196	15	.	.	PUNCT
gujaf-62	197	1	international	international	ADJ
gujaf-62	197	2	business	business	NOUN
gujaf-62	197	3	management	management	NOUN
gujaf-62	197	4	,	,	PUNCT
gujaf-62	197	5	10(4	10(4	NUM
gujaf-62	197	6	)	)	PUNCT
gujaf-62	197	7	;	;	PUNCT
gujaf-62	197	8	461	461	NUM
gujaf-62	197	9	-	-	SYM
gujaf-62	197	10	467	467	NUM
gujaf-62	197	11	.	.	PUNCT
gujaf-62	197	12	ortas	ortas	PROPN
gujaf-62	197	13	,	,	PUNCT
gujaf-62	197	14	e.	e.	PROPN
gujaf-62	197	15	,	,	PUNCT
gujaf-62	197	16	alvarez	alvarez	PROPN
gujaf-62	197	17	,	,	PUNCT
gujaf-62	197	18	i.	i.	PROPN
gujaf-62	197	19	&	&	CCONJ
gujaf-62	197	20	garayar	garayar	PROPN
gujaf-62	197	21	,	,	PUNCT
gujaf-62	197	22	a.	a.	NOUN
gujaf-62	197	23	(	(	PUNCT
gujaf-62	197	24	2015	2015	NUM
gujaf-62	197	25	)	)	PUNCT
gujaf-62	197	26	.	.	PUNCT
gujaf-62	198	1	the	the	DET
gujaf-62	198	2	environmental	environmental	ADJ
gujaf-62	198	3	,	,	PUNCT
gujaf-62	198	4	social	social	ADJ
gujaf-62	198	5	,	,	PUNCT
gujaf-62	198	6	governance	governance	NOUN
gujaf-62	198	7	effects	effect	NOUN
gujaf-62	198	8	on	on	ADP
gujaf-62	198	9	pan	pan	NOUN
gujaf-62	198	10	african	african	PROPN
gujaf-62	198	11	(	(	PUNCT
gujaf-62	198	12	2011	2011	NUM
gujaf-62	198	13	)	)	PUNCT
gujaf-62	198	14	.	.	PUNCT
gujaf-62	199	1	cement	cement	NOUN
gujaf-62	199	2	production	production	NOUN
gujaf-62	199	3	in	in	ADP
gujaf-62	199	4	nigeria	nigeria	PROPN
gujaf-62	199	5	.	.	PUNCT
gujaf-62	200	1	http://www.panafricancapitalplc.com/	http://www.panafricancapitalplc.com/	PROPN
gujaf-62	200	2	osemene	osemene	PROPN
gujaf-62	200	3	,	,	PUNCT
gujaf-62	200	4	o.f	o.f	PROPN
gujaf-62	200	5	.	.	PROPN
gujaf-62	200	6	,	,	PUNCT
gujaf-62	200	7	kasum	kasum	PROPN
gujaf-62	200	8	,	,	PUNCT
gujaf-62	200	9	a.s	a.s	PROPN
gujaf-62	200	10	.	.	PROPN
gujaf-62	200	11	&	&	CCONJ
gujaf-62	200	12	yahaya	yahaya	PROPN
gujaf-62	200	13	,	,	PUNCT
gujaf-62	200	14	k.a	k.a	PROPN
gujaf-62	200	15	.	.	PROPN
gujaf-62	200	16	(	(	PUNCT
gujaf-62	200	17	2012	2012	NUM
gujaf-62	200	18	)	)	PUNCT
gujaf-62	200	19	.	.	PUNCT
gujaf-62	201	1	environmental	environmental	ADJ
gujaf-62	201	2	audit	audit	NOUN
gujaf-62	201	3	practices	practice	NOUN
gujaf-62	201	4	in	in	ADP
gujaf-62	201	5	small	small	ADJ
gujaf-62	201	6	and	and	CCONJ
gujaf-62	201	7	medium	medium	ADJ
gujaf-62	201	8	scale	scale	NOUN
gujaf-62	201	9	enterprises	enterprise	NOUN
gujaf-62	201	10	in	in	ADP
gujaf-62	201	11	nigeria	nigeria	PROPN
gujaf-62	201	12	.	.	PUNCT
gujaf-62	202	1	annals	annal	NOUN
gujaf-62	202	2	of	of	ADP
gujaf-62	202	3	management	management	NOUN
gujaf-62	202	4	sciences	science	NOUN
gujaf-62	202	5	.	.	PUNCT
gujaf-62	203	1	international	international	ADJ
gujaf-62	203	2	centre	centre	NOUN
gujaf-62	203	3	for	for	ADP
gujaf-62	203	4	business	business	NOUN
gujaf-62	203	5	and	and	CCONJ
gujaf-62	203	6	management	management	NOUN
gujaf-62	203	7	excellence	excellence	NOUN
gujaf-62	203	8	,	,	PUNCT
gujaf-62	203	9	1(1	1(1	NUM
gujaf-62	203	10	)	)	PUNCT
gujaf-62	203	11	,	,	PUNCT
gujaf-62	203	12	10	10	NUM
gujaf-62	203	13	-	-	SYM
gujaf-62	203	14	40	40	NUM
gujaf-62	203	15	.	.	PUNCT
gujaf-62	204	1	riahi	riahi	PROPN
gujaf-62	204	2	-	-	PUNCT
gujaf-62	204	3	belkaoui	belkaoui	NOUN
gujaf-62	204	4	,	,	PUNCT
gujaf-62	204	5	a.	a.	NOUN
gujaf-62	204	6	,	,	PUNCT
gujaf-62	204	7	(	(	PUNCT
gujaf-62	204	8	1999	1999	NUM
gujaf-62	204	9	)	)	PUNCT
gujaf-62	204	10	.	.	PUNCT
gujaf-62	205	1	corporate	corporate	ADJ
gujaf-62	205	2	social	social	ADJ
gujaf-62	205	3	awareness	awareness	NOUN
gujaf-62	205	4	and	and	CCONJ
gujaf-62	205	5	financial	financial	ADJ
gujaf-62	205	6	outcomes	outcome	NOUN
gujaf-62	205	7	.	.	PUNCT
gujaf-62	206	1	wesport	wesport	NOUN
gujaf-62	206	2	ct	ct	PROPN
gujaf-62	206	3	:	:	PUNCT
gujaf-62	207	1	greewood	greewood	NOUN
gujaf-62	207	2	.	.	PUNCT
gujaf-62	208	1	riahi	riahi	PROPN
gujaf-62	208	2	-	-	PUNCT
gujaf-62	208	3	belkaoui	belkaoui	NOUN
gujaf-62	208	4	,	,	PUNCT
gujaf-62	208	5	a.	a.	NOUN
gujaf-62	208	6	,	,	PUNCT
gujaf-62	208	7	(	(	PUNCT
gujaf-62	208	8	2004	2004	NUM
gujaf-62	208	9	)	)	PUNCT
gujaf-62	208	10	.	.	PUNCT
gujaf-62	209	1	social	social	ADJ
gujaf-62	209	2	responsibility	responsibility	NOUN
gujaf-62	209	3	,	,	PUNCT
gujaf-62	209	4	internalization	internalization	NOUN
gujaf-62	209	5	and	and	CCONJ
gujaf-62	209	6	valuation	valuation	NOUN
gujaf-62	209	7	.	.	PUNCT
gujaf-62	210	1	journal	journal	PROPN
gujaf-62	210	2	of	of	ADP
gujaf-62	210	3	global	global	ADJ
gujaf-62	210	4	business	business	NOUN
gujaf-62	210	5	,	,	PUNCT
gujaf-62	210	6	(	(	PUNCT
gujaf-62	210	7	10	10	NUM
gujaf-62	210	8	)	)	PUNCT
gujaf-62	210	9	,	,	PUNCT
gujaf-62	210	10	65	65	NUM
gujaf-62	210	11	-	-	SYM
gujaf-62	210	12	72	72	NUM
gujaf-62	210	13	.	.	PUNCT
gujaf-62	211	1	society	society	NOUN
gujaf-62	211	2	of	of	ADP
gujaf-62	211	3	management	management	NOUN
gujaf-62	211	4	accountant	accountant	NOUN
gujaf-62	211	5	of	of	ADP
gujaf-62	211	6	canada	canada	PROPN
gujaf-62	211	7	,	,	PUNCT
gujaf-62	211	8	(	(	PUNCT
gujaf-62	211	9	1998	1998	NUM
gujaf-62	211	10	)	)	PUNCT
gujaf-62	211	11	.	.	PUNCT
gujaf-62	212	1	understanding	understanding	NOUN
gujaf-62	212	2	and	and	CCONJ
gujaf-62	212	3	implementing	implement	VERB
gujaf-62	212	4	iso	iso	NOUN
gujaf-62	212	5	14000	14000	NUM
gujaf-62	212	6	.	.	PUNCT
gujaf-62	213	1	management	management	NOUN
gujaf-62	213	2	accounting	accounting	NOUN
gujaf-62	213	3	guidelines	guideline	NOUN
gujaf-62	213	4	,	,	PUNCT
gujaf-62	213	5	hamilton	hamilton	PROPN
gujaf-62	213	6	orient	orient	PROPN
gujaf-62	213	7	.	.	PUNCT
gujaf-62	214	1	solomon	solomon	PROPN
gujaf-62	214	2	,	,	PUNCT
gujaf-62	214	3	p.	p.	PROPN
gujaf-62	214	4	,	,	PUNCT
gujaf-62	214	5	j.	j.	PROPN
gujaf-62	214	6	(	(	PUNCT
gujaf-62	214	7	2020	2020	NUM
gujaf-62	214	8	)	)	PUNCT
gujaf-62	214	9	.	.	PUNCT
gujaf-62	215	1	environmental	environmental	ADJ
gujaf-62	215	2	disclosure	disclosure	NOUN
gujaf-62	215	3	and	and	CCONJ
gujaf-62	215	4	financial	financial	ADJ
gujaf-62	215	5	performance	performance	NOUN
gujaf-62	215	6	of	of	ADP
gujaf-62	215	7	listed	list	VERB
gujaf-62	215	8	oil	oil	NOUN
gujaf-62	215	9	and	and	CCONJ
gujaf-62	215	10	gas	gas	NOUN
gujaf-62	215	11	companies	company	NOUN
gujaf-62	215	12	in	in	ADP
gujaf-62	215	13	nigeria	nigeria	PROPN
gujaf-62	215	14	.	.	PUNCT
gujaf-62	216	1	accounting	accounting	NOUN
gujaf-62	216	2	and	and	CCONJ
gujaf-62	216	3	accountability	accountability	NOUN
gujaf-62	216	4	journal	journal	NOUN
gujaf-62	216	5	(	(	PUNCT
gujaf-62	216	6	8)	8)	NUM
gujaf-62	216	7	,	,	PUNCT
gujaf-62	216	8	47	47	NUM
gujaf-62	216	9	-	-	SYM
gujaf-62	216	10	79	79	NUM
gujaf-62	216	11	.	.	PUNCT
gujaf-62	217	1	umoren	umoren	PROPN
gujaf-62	217	2	,	,	PUNCT
gujaf-62	217	3	a.o	a.o	PROPN
gujaf-62	217	4	.	.	PROPN
gujaf-62	217	5	,	,	PUNCT
gujaf-62	217	6	isiavwe	isiavwe	NOUN
gujaf-62	217	7	-	-	PUNCT
gujaf-62	217	8	ogbari	ogbari	PROPN
gujaf-62	217	9	,	,	PUNCT
gujaf-62	217	10	m.e	m.e	PROPN
gujaf-62	217	11	&	&	CCONJ
gujaf-62	217	12	atolagbe	atolagbe	PROPN
gujaf-62	217	13	,	,	PUNCT
gujaf-62	217	14	t.m	t.m	PROPN
gujaf-62	217	15	.	.	PROPN
gujaf-62	217	16	(	(	PUNCT
gujaf-62	217	17	2016	2016	NUM
gujaf-62	217	18	)	)	PUNCT
gujaf-62	217	19	.	.	PUNCT
gujaf-62	218	1	corporate	corporate	ADJ
gujaf-62	218	2	social	social	ADJ
gujaf-62	218	3	responsibility	responsibility	NOUN
gujaf-62	218	4	and	and	CCONJ
gujaf-62	218	5	firm	firm	ADJ
gujaf-62	218	6	performance	performance	NOUN
gujaf-62	218	7	:	:	PUNCT
gujaf-62	218	8	a	a	DET
gujaf-62	218	9	study	study	NOUN
gujaf-62	218	10	of	of	ADP
gujaf-62	218	11	listed	list	VERB
gujaf-62	218	12	firms	firm	NOUN
gujaf-62	218	13	in	in	ADP
gujaf-62	218	14	nigeria	nigeria	PROPN
gujaf-62	218	15	.	.	PUNCT
gujaf-62	219	1	proceeding	proceed	VERB
gujaf-62	219	2	of	of	ADP
gujaf-62	219	3	the	the	DET
gujaf-62	219	4	ican	ican	ADJ
gujaf-62	219	5	2	2	NUM
gujaf-62	219	6	nd	nd	NUM
gujaf-62	219	7	annual	annual	ADJ
gujaf-62	219	8	international	international	ADJ
gujaf-62	219	9	conference	conference	NOUN
gujaf-62	219	10	on	on	ADP
gujaf-62	219	11	accounting	accounting	NOUN
gujaf-62	219	12	and	and	CCONJ
gujaf-62	219	13	finance	finance	NOUN
gujaf-62	219	14	,	,	PUNCT
gujaf-62	219	15	ikeja	ikeja	NOUN
gujaf-62	219	16	,	,	PUNCT
gujaf-62	219	17	lagos	lago	NOUN
gujaf-62	219	18	.	.	PUNCT
gujaf-62	220	1	uwalonmwa	uwalonmwa	PROPN
gujaf-62	220	2	,	,	PUNCT
gujaf-62	220	3	u.	u.	PROPN
gujaf-62	220	4	,	,	PUNCT
gujaf-62	220	5	&	&	CCONJ
gujaf-62	220	6	jafaru	jafaru	PROPN
gujaf-62	220	7	,	,	PUNCT
gujaf-62	220	8	j.	j.	PROPN
gujaf-62	220	9	,	,	PUNCT
gujaf-62	220	10	(	(	PUNCT
gujaf-62	220	11	2012	2012	NUM
gujaf-62	220	12	)	)	PUNCT
gujaf-62	220	13	.	.	PUNCT
gujaf-62	221	1	corporate	corporate	ADJ
gujaf-62	221	2	environmental	environmental	ADJ
gujaf-62	221	3	disclosures	disclosure	NOUN
gujaf-62	221	4	in	in	ADP
gujaf-62	221	5	the	the	DET
gujaf-62	221	6	nigerian	nigerian	ADJ
gujaf-62	221	7	manufacturing	manufacturing	NOUN
gujaf-62	221	8	industry	industry	NOUN
gujaf-62	221	9	:	:	PUNCT
gujaf-62	221	10	a	a	DET
gujaf-62	221	11	study	study	NOUN
gujaf-62	221	12	of	of	ADP
gujaf-62	221	13	selected	select	VERB
gujaf-62	221	14	firms	firm	NOUN
gujaf-62	221	15	.	.	PUNCT
gujaf-62	222	1	an	an	DET
gujaf-62	222	2	international	international	ADJ
gujaf-62	222	3	multidisciplinary	multidisciplinary	ADJ
gujaf-62	222	4	journal	journal	NOUN
gujaf-62	222	5	,	,	PUNCT
gujaf-62	222	6	6(3	6(3	NUM
gujaf-62	222	7	)	)	PUNCT
gujaf-62	222	8	,	,	PUNCT
gujaf-62	222	9	71	71	NUM
gujaf-62	222	10	-	-	SYM
gujaf-62	222	11	83	83	NUM
gujaf-62	222	12	.	.	PUNCT
gujaf-62	223	1	walden	walden	PROPN
gujaf-62	223	2	,	,	PUNCT
gujaf-62	223	3	w.	w.	PROPN
gujaf-62	223	4	,	,	PUNCT
gujaf-62	223	5	d.	d.	PROPN
gujaf-62	223	6	,	,	PUNCT
gujaf-62	223	7	(	(	PUNCT
gujaf-62	223	8	1993	1993	NUM
gujaf-62	223	9	)	)	PUNCT
gujaf-62	223	10	.	.	PUNCT
gujaf-62	224	1	an	an	DET
gujaf-62	224	2	empirical	empirical	ADJ
gujaf-62	224	3	investigation	investigation	NOUN
gujaf-62	224	4	of	of	ADP
gujaf-62	224	5	environmental	environmental	ADJ
gujaf-62	224	6	disclosures	disclosure	NOUN
gujaf-62	224	7	:	:	PUNCT
gujaf-62	224	8	analising	analise	VERB
gujaf-62	224	9	reactions	reaction	NOUN
gujaf-62	224	10	to	to	ADP
gujaf-62	224	11	public	public	ADJ
gujaf-62	224	12	policy	policy	NOUN
gujaf-62	224	13	and	and	CCONJ
gujaf-62	224	14	regulatory	regulatory	ADJ
gujaf-62	224	15	effects	effect	NOUN
gujaf-62	224	16	.	.	PUNCT
gujaf-62	225	1	paper	paper	NOUN
gujaf-62	225	2	presented	present	VERB
gujaf-62	225	3	at	at	ADP
gujaf-62	225	4	the	the	DET
gujaf-62	225	5	pacific	pacific	PROPN
gujaf-62	225	6	interdisciplinary	interdisciplinary	PROPN
gujaf-62	225	7	research	research	NOUN
gujaf-62	225	8	conference	conference	NOUN
gujaf-62	225	9	.	.	PUNCT
gujaf-62	226	1	watts	watts	PROPN
gujaf-62	226	2	,	,	PUNCT
gujaf-62	226	3	r.	r.	PROPN
gujaf-62	226	4	,	,	PUNCT
gujaf-62	226	5	l.	l.	PROPN
gujaf-62	226	6	,	,	PUNCT
gujaf-62	226	7	&	&	CCONJ
gujaf-62	226	8	zimmerman	zimmerman	PROPN
gujaf-62	226	9	,	,	PUNCT
gujaf-62	226	10	j.	j.	PROPN
gujaf-62	226	11	l.	l.	PROPN
gujaf-62	226	12	,	,	PUNCT
gujaf-62	226	13	(	(	PUNCT
gujaf-62	226	14	1998	1998	NUM
gujaf-62	226	15	)	)	PUNCT
gujaf-62	226	16	.	.	PUNCT
gujaf-62	227	1	towards	towards	ADP
gujaf-62	227	2	a	a	DET
gujaf-62	227	3	positive	positive	ADJ
gujaf-62	227	4	theory	theory	NOUN
gujaf-62	227	5	of	of	ADP
gujaf-62	227	6	the	the	DET
gujaf-62	227	7	determination	determination	NOUN
gujaf-62	227	8	of	of	ADP
gujaf-62	227	9	accounting	accounting	NOUN
gujaf-62	227	10	standards	standard	NOUN
gujaf-62	227	11	.	.	PUNCT
gujaf-62	228	1	accounting	accounting	NOUN
gujaf-62	228	2	review	review	PROPN
gujaf-62	228	3	,	,	PUNCT
gujaf-62	228	4	(	(	PUNCT
gujaf-62	228	5	54	54	NUM
gujaf-62	228	6	)	)	PUNCT
gujaf-62	228	7	,	,	PUNCT
gujaf-62	228	8	112	112	NUM
gujaf-62	228	9	-	-	SYM
gujaf-62	228	10	134	134	NUM
gujaf-62	228	11	.	.	PUNCT
gujaf-62	229	1	wiseman	wiseman	PROPN
gujaf-62	229	2	,	,	PUNCT
gujaf-62	229	3	j.	j.	PROPN
gujaf-62	229	4	,	,	PUNCT
gujaf-62	229	5	(	(	PUNCT
gujaf-62	229	6	1982	1982	NUM
gujaf-62	229	7	)	)	PUNCT
gujaf-62	229	8	.	.	PUNCT
gujaf-62	230	1	an	an	DET
gujaf-62	230	2	evaluation	evaluation	NOUN
gujaf-62	230	3	of	of	ADP
gujaf-62	230	4	environmental	environmental	ADJ
gujaf-62	230	5	disclosure	disclosure	NOUN
gujaf-62	230	6	made	make	VERB
gujaf-62	230	7	in	in	ADP
gujaf-62	230	8	corporate	corporate	ADJ
gujaf-62	230	9	annual	annual	ADJ
gujaf-62	230	10	reports	report	NOUN
gujaf-62	230	11	.	.	PUNCT
gujaf-62	231	1	accounting	accounting	NOUN
gujaf-62	231	2	,	,	PUNCT
gujaf-62	231	3	organisational	organisational	ADJ
gujaf-62	231	4	and	and	CCONJ
gujaf-62	231	5	society	society	NOUN
gujaf-62	231	6	,	,	PUNCT
gujaf-62	231	7	7(1	7(1	NUM
gujaf-62	231	8	)	)	PUNCT
gujaf-62	231	9	,	,	PUNCT
gujaf-62	231	10	53	53	NUM
gujaf-62	231	11	-	-	SYM
gujaf-62	231	12	63	63	NUM
gujaf-62	231	13	.	.	PUNCT
gujaf-62	232	1	xia	xia	PROPN
gujaf-62	232	2	,	,	PUNCT
gujaf-62	232	3	d.	d.	PROPN
gujaf-62	232	4	,	,	PUNCT
gujaf-62	232	5	&	&	CCONJ
gujaf-62	232	6	wang	wang	PROPN
gujaf-62	232	7	,	,	PUNCT
gujaf-62	232	8	x.	x.	NOUN
gujaf-62	232	9	(	(	PUNCT
gujaf-62	232	10	2020	2020	NUM
gujaf-62	232	11	)	)	PUNCT
gujaf-62	232	12	.	.	PUNCT
gujaf-62	233	1	the	the	DET
gujaf-62	233	2	synergetic	synergetic	ADJ
gujaf-62	233	3	impact	impact	NOUN
gujaf-62	233	4	of	of	ADP
gujaf-62	233	5	environment	environment	NOUN
gujaf-62	233	6	and	and	CCONJ
gujaf-62	233	7	innovation	innovation	NOUN
gujaf-62	233	8	information	information	NOUN
gujaf-62	233	9	disclosure	disclosure	NOUN
gujaf-62	233	10	on	on	ADP
gujaf-62	233	11	corporate	corporate	ADJ
gujaf-62	233	12	financial	financial	ADJ
gujaf-62	233	13	performance	performance	NOUN
gujaf-62	233	14	:	:	PUNCT
gujaf-62	233	15	anempiricalstudy	anempiricalstudy	PROPN
gujaf-62	233	16	based	base	VERB
gujaf-62	233	17	on	on	ADP
gujaf-62	233	18	chinese	chinese	ADJ
gujaf-62	233	19	listed	list	VERB
gujaf-62	233	20	coal	coal	NOUN
gujaf-62	233	21	companies	company	NOUN
gujaf-62	233	22	,	,	PUNCT
gujaf-62	233	23	technovation	technovation	NOUN
gujaf-62	233	24	,	,	PUNCT
gujaf-62	233	25	in	in	ADP
gujaf-62	233	26	print	print	NOUN
gujaf-62	233	27	.	.	PUNCT
gujaf-62	234	1	yahaya	yahaya	PROPN
gujaf-62	234	2	,	,	PUNCT
gujaf-62	234	3	o.	o.	PROPN
gujaf-62	234	4	,	,	PUNCT
gujaf-62	234	5	a.	a.	NOUN
gujaf-62	234	6	(	(	PUNCT
gujaf-62	234	7	2018	2018	NUM
gujaf-62	234	8	)	)	PUNCT
gujaf-62	234	9	.	.	PUNCT
gujaf-62	235	1	environmental	environmental	ADJ
gujaf-62	235	2	reporting	reporting	NOUN
gujaf-62	235	3	practices	practice	NOUN
gujaf-62	235	4	and	and	CCONJ
gujaf-62	235	5	financial	financial	ADJ
gujaf-62	235	6	performance	performance	NOUN
gujaf-62	235	7	of	of	ADP
gujaf-62	235	8	listed	list	VERB
gujaf-62	235	9	environmental	environmental	ADJ
gujaf-62	235	10	-	-	PUNCT
gujaf-62	235	11	sensitive	sensitive	ADJ
gujaf-62	235	12	firms	firm	NOUN
gujaf-62	235	13	in	in	ADP
gujaf-62	235	14	nigeria	nigeria	PROPN
gujaf-62	235	15	.	.	PUNCT
gujaf-62	236	1	journal	journal	PROPN
gujaf-62	236	2	of	of	ADP
gujaf-62	236	3	environmental	environmental	ADJ
gujaf-62	236	4	and	and	CCONJ
gujaf-62	236	5	social	social	ADJ
gujaf-62	236	6	sciences	science	NOUN
gujaf-62	236	7	,	,	PUNCT
gujaf-62	236	8	24(2	24(2	NUM
gujaf-62	236	9	)	)	PUNCT
gujaf-62	236	10	;	;	PUNCT
gujaf-62	236	11	403	403	NUM
gujaf-62	236	12	-	-	SYM
gujaf-62	236	13	412	412	NUM
gujaf-62	236	14	.	.	PUNCT
gujaf-62	237	1	ye	ye	PROPN
gujaf-62	237	2	,	,	PUNCT
gujaf-62	237	3	k.	k.	PROPN
gujaf-62	237	4	,	,	PUNCT
gujaf-62	237	5	&	&	CCONJ
gujaf-62	237	6	zhang	zhang	PROPN
gujaf-62	237	7	,	,	PUNCT
gujaf-62	237	8	r.	r.	PROPN
gujaf-62	237	9	(	(	PUNCT
gujaf-62	237	10	2011	2011	NUM
gujaf-62	237	11	)	)	PUNCT
gujaf-62	237	12	.	.	PUNCT
gujaf-62	238	1	do	do	AUX
gujaf-62	238	2	lenders	lender	NOUN
gujaf-62	238	3	value	value	VERB
gujaf-62	238	4	corporate	corporate	ADJ
gujaf-62	238	5	social	social	ADJ
gujaf-62	238	6	responsibility	responsibility	NOUN
gujaf-62	238	7	?	?	PUNCT
gujaf-62	239	1	evidence	evidence	NOUN
gujaf-62	239	2	from	from	ADP
gujaf-62	239	3	china	china	PROPN
gujaf-62	239	4	.	.	PUNCT
gujaf-62	240	1	j.	j.	PROPN
gujaf-62	240	2	business	business	PROPN
gujaf-62	240	3	ethics	ethic	NOUN
gujaf-62	240	4	,	,	PUNCT
gujaf-62	240	5	104	104	NUM
gujaf-62	240	6	,	,	PUNCT
gujaf-62	240	7	197	197	NUM
gujaf-62	240	8	-	-	SYM
gujaf-62	240	9	198	198	NUM
gujaf-62	240	10	.	.	PUNCT
gujaf-62	240	11	http://www.panafricancapitalplc.com/	http://www.panafricancapitalplc.com/	PROPN
gujaf-62	240	12	gusau	gusau	PROPN
gujaf-62	240	13	journal	journal	PROPN
gujaf-62	240	14	of	of	ADP
gujaf-62	240	15	accounting	accounting	NOUN
gujaf-62	240	16	and	and	CCONJ
gujaf-62	240	17	finance	finance	NOUN
gujaf-62	240	18	,	,	PUNCT
gujaf-62	240	19	vol	vol	NOUN
gujaf-62	240	20	.	.	PROPN
gujaf-62	240	21	2	2	NUM
gujaf-62	240	22	,	,	PUNCT
gujaf-62	240	23	issue	issue	NOUN
gujaf-62	240	24	2	2	NUM
gujaf-62	240	25	,	,	PUNCT
gujaf-62	240	26	april	april	PROPN
gujaf-62	240	27	,	,	PUNCT
gujaf-62	240	28	2021	2021	NUM
gujaf-62	240	29	12	12	NUM