id	sid	tid	token	lemma	pos
gujaf-65	1	1	gusau	gusau	PROPN
gujaf-65	1	2	journal	journal	NOUN
gujaf-65	1	3	of	of	ADP
gujaf-65	1	4	accounting	accounting	NOUN
gujaf-65	1	5	and	and	CCONJ
gujaf-65	1	6	finance	finance	NOUN
gujaf-65	1	7	,	,	PUNCT
gujaf-65	1	8	vol	vol	NOUN
gujaf-65	1	9	.	.	PROPN
gujaf-65	1	10	2	2	NUM
gujaf-65	1	11	,	,	PUNCT
gujaf-65	1	12	issue	issue	NOUN
gujaf-65	1	13	2	2	NUM
gujaf-65	1	14	,	,	PUNCT
gujaf-65	1	15	april	april	PROPN
gujaf-65	1	16	,	,	PUNCT
gujaf-65	1	17	2021	2021	NUM
gujaf-65	1	18	1	1	NUM
gujaf-65	1	19	gusau	gusau	ADJ
gujaf-65	1	20	journal	journal	NOUN
gujaf-65	1	21	of	of	ADP
gujaf-65	1	22	accounting	accounting	NOUN
gujaf-65	1	23	and	and	CCONJ
gujaf-65	1	24	finance	finance	NOUN
gujaf-65	1	25	(	(	PUNCT
gujaf-65	1	26	gujaf	gujaf	NOUN
gujaf-65	1	27	)	)	PUNCT
gujaf-65	1	28	vol	vol	NOUN
gujaf-65	1	29	.	.	NOUN
gujaf-65	1	30	2	2	NUM
gujaf-65	1	31	issue	issue	NOUN
gujaf-65	1	32	2	2	NUM
gujaf-65	1	33	april	april	PROPN
gujaf-65	1	34	,	,	PUNCT
gujaf-65	1	35	2021	2021	NUM
gujaf-65	1	36	issn	issn	X
gujaf-65	1	37	:	:	PUNCT
gujaf-65	1	38	2756	2756	NUM
gujaf-65	1	39	-	-	PUNCT
gujaf-65	1	40	665x	665x	NOUN
gujaf-65	1	41	a	a	DET
gujaf-65	1	42	publication	publication	NOUN
gujaf-65	1	43	of	of	ADP
gujaf-65	1	44	department	department	NOUN
gujaf-65	1	45	of	of	ADP
gujaf-65	1	46	accounting	accounting	NOUN
gujaf-65	1	47	and	and	CCONJ
gujaf-65	1	48	finance	finance	NOUN
gujaf-65	1	49	,	,	PUNCT
gujaf-65	1	50	faculty	faculty	NOUN
gujaf-65	1	51	of	of	ADP
gujaf-65	1	52	management	management	NOUN
gujaf-65	1	53	and	and	CCONJ
gujaf-65	1	54	social	social	ADJ
gujaf-65	1	55	sciences	science	NOUN
gujaf-65	1	56	,	,	PUNCT
gujaf-65	1	57	federal	federal	ADJ
gujaf-65	1	58	university	university	NOUN
gujaf-65	1	59	gusau	gusau	NOUN
gujaf-65	1	60	,	,	PUNCT
gujaf-65	1	61	zamfara	zamfara	PROPN
gujaf-65	1	62	state	state	PROPN
gujaf-65	1	63	–	–	PUNCT
gujaf-65	1	64	nigeria	nigeria	PROPN
gujaf-65	1	65	gusau	gusau	PROPN
gujaf-65	1	66	journal	journal	PROPN
gujaf-65	1	67	of	of	ADP
gujaf-65	1	68	accounting	accounting	NOUN
gujaf-65	1	69	and	and	CCONJ
gujaf-65	1	70	finance	finance	NOUN
gujaf-65	1	71	,	,	PUNCT
gujaf-65	1	72	vol	vol	NOUN
gujaf-65	1	73	.	.	PROPN
gujaf-65	1	74	2	2	NUM
gujaf-65	1	75	,	,	PUNCT
gujaf-65	1	76	issue	issue	NOUN
gujaf-65	1	77	2	2	NUM
gujaf-65	1	78	,	,	PUNCT
gujaf-65	1	79	april	april	PROPN
gujaf-65	1	80	,	,	PUNCT
gujaf-65	1	81	2021	2021	NUM
gujaf-65	1	82	2	2	NUM
gujaf-65	1	83	board	board	NOUN
gujaf-65	1	84	mechanisms	mechanism	NOUN
gujaf-65	1	85	and	and	CCONJ
gujaf-65	1	86	environmental	environmental	ADJ
gujaf-65	1	87	disclosure	disclosure	NOUN
gujaf-65	1	88	quality	quality	NOUN
gujaf-65	1	89	of	of	ADP
gujaf-65	1	90	listed	list	VERB
gujaf-65	1	91	oil	oil	NOUN
gujaf-65	1	92	and	and	CCONJ
gujaf-65	1	93	gas	gas	NOUN
gujaf-65	1	94	firms	firm	NOUN
gujaf-65	1	95	in	in	ADP
gujaf-65	1	96	nigeria	nigeria	PROPN
gujaf-65	1	97	saheed	sahee	VERB
gujaf-65	1	98	olanrewaju	olanrewaju	ADJ
gujaf-65	1	99	issa	issa	PROPN
gujaf-65	1	100	department	department	PROPN
gujaf-65	1	101	of	of	ADP
gujaf-65	1	102	accounting	accounting	NOUN
gujaf-65	1	103	,	,	PUNCT
gujaf-65	1	104	ahmadu	ahmadu	PROPN
gujaf-65	1	105	bello	bello	PROPN
gujaf-65	1	106	university	university	PROPN
gujaf-65	1	107	,	,	PUNCT
gujaf-65	1	108	zaria	zaria	PROPN
gujaf-65	1	109	,	,	PUNCT
gujaf-65	1	110	nigeria	nigeria	PROPN
gujaf-65	2	1	issasaheed22@gmail.com	issasaheed22@gmail.com	X
gujaf-65	3	1	nasiru	nasiru	PROPN
gujaf-65	3	2	yunusa	yunusa	PROPN
gujaf-65	3	3	phd	phd	PROPN
gujaf-65	3	4	department	department	PROPN
gujaf-65	3	5	of	of	ADP
gujaf-65	3	6	accounting	account	VERB
gujaf-65	3	7	ahmadu	ahmadu	PROPN
gujaf-65	3	8	bello	bello	PROPN
gujaf-65	3	9	university	university	PROPN
gujaf-65	3	10	,	,	PUNCT
gujaf-65	3	11	zaria	zaria	PROPN
gujaf-65	3	12	,	,	PUNCT
gujaf-65	3	13	nigeria	nigeria	PROPN
gujaf-65	3	14	nasiruyunusa80@yahoo.com	nasiruyunusa80@yahoo.com	PROPN
gujaf-65	3	15	aisha	aisha	PROPN
gujaf-65	3	16	mahmoud	mahmoud	PROPN
gujaf-65	3	17	hamman	hamman	PROPN
gujaf-65	3	18	phd	phd	PROPN
gujaf-65	3	19	department	department	PROPN
gujaf-65	3	20	of	of	ADP
gujaf-65	3	21	accounting	account	VERB
gujaf-65	3	22	ahmadu	ahmadu	PROPN
gujaf-65	3	23	bello	bello	PROPN
gujaf-65	3	24	university	university	PROPN
gujaf-65	3	25	,	,	PUNCT
gujaf-65	3	26	zaria	zaria	PROPN
gujaf-65	3	27	,	,	PUNCT
gujaf-65	3	28	nigeria	nigeria	PROPN
gujaf-65	3	29	aisa4sure@gmail.com	aisa4sure@gmail.com	PROPN
gujaf-65	4	1	abstract	abstract	ADJ
gujaf-65	4	2	this	this	DET
gujaf-65	4	3	study	study	NOUN
gujaf-65	4	4	investigates	investigate	VERB
gujaf-65	4	5	the	the	DET
gujaf-65	4	6	impact	impact	NOUN
gujaf-65	4	7	of	of	ADP
gujaf-65	4	8	board	board	NOUN
gujaf-65	4	9	mechanism	mechanism	NOUN
gujaf-65	4	10	on	on	ADP
gujaf-65	4	11	environmental	environmental	ADJ
gujaf-65	4	12	disclosure	disclosure	NOUN
gujaf-65	4	13	quality	quality	NOUN
gujaf-65	4	14	in	in	ADP
gujaf-65	4	15	nigeria	nigeria	PROPN
gujaf-65	4	16	.	.	PUNCT
gujaf-65	5	1	content	content	NOUN
gujaf-65	5	2	analysis	analysis	NOUN
gujaf-65	5	3	was	be	AUX
gujaf-65	5	4	employed	employ	VERB
gujaf-65	5	5	on	on	ADP
gujaf-65	5	6	annual	annual	ADJ
gujaf-65	5	7	reports	report	NOUN
gujaf-65	5	8	of	of	ADP
gujaf-65	5	9	seven	seven	NUM
gujaf-65	5	10	listed	list	VERB
gujaf-65	5	11	oil	oil	NOUN
gujaf-65	5	12	and	and	CCONJ
gujaf-65	5	13	gas	gas	NOUN
gujaf-65	5	14	companies	company	NOUN
gujaf-65	5	15	on	on	ADP
gujaf-65	5	16	nigerian	nigerian	ADJ
gujaf-65	5	17	stock	stock	NOUN
gujaf-65	5	18	exchange	exchange	NOUN
gujaf-65	5	19	over	over	ADP
gujaf-65	5	20	an	an	DET
gujaf-65	5	21	eight	eight	NUM
gujaf-65	5	22	-	-	PUNCT
gujaf-65	5	23	year	year	NOUN
gujaf-65	5	24	period	period	NOUN
gujaf-65	5	25	(	(	PUNCT
gujaf-65	5	26	2012	2012	NUM
gujaf-65	5	27	-	-	SYM
gujaf-65	5	28	2019	2019	NUM
gujaf-65	5	29	)	)	PUNCT
gujaf-65	5	30	.	.	PUNCT
gujaf-65	6	1	panel	panel	NOUN
gujaf-65	6	2	corrected	correct	VERB
gujaf-65	6	3	standard	standard	ADJ
gujaf-65	6	4	error	error	NOUN
gujaf-65	6	5	(	(	PUNCT
gujaf-65	6	6	pcse	pcse	NOUN
gujaf-65	6	7	)	)	PUNCT
gujaf-65	6	8	regression	regression	NOUN
gujaf-65	6	9	analysis	analysis	NOUN
gujaf-65	6	10	was	be	AUX
gujaf-65	6	11	used	use	VERB
gujaf-65	6	12	to	to	PART
gujaf-65	6	13	examine	examine	VERB
gujaf-65	6	14	the	the	DET
gujaf-65	6	15	results	result	NOUN
gujaf-65	6	16	.	.	PUNCT
gujaf-65	7	1	the	the	DET
gujaf-65	7	2	findings	finding	NOUN
gujaf-65	7	3	indicate	indicate	VERB
gujaf-65	7	4	that	that	PRON
gujaf-65	7	5	board	board	NOUN
gujaf-65	7	6	independence	independence	NOUN
gujaf-65	7	7	,	,	PUNCT
gujaf-65	7	8	board	board	NOUN
gujaf-65	7	9	gender	gender	NOUN
gujaf-65	7	10	diversity	diversity	NOUN
gujaf-65	7	11	and	and	CCONJ
gujaf-65	7	12	board	board	NOUN
gujaf-65	7	13	expertise	expertise	NOUN
gujaf-65	7	14	have	have	VERB
gujaf-65	7	15	a	a	DET
gujaf-65	7	16	significant	significant	ADJ
gujaf-65	7	17	positive	positive	ADJ
gujaf-65	7	18	impact	impact	NOUN
gujaf-65	7	19	on	on	ADP
gujaf-65	7	20	environmental	environmental	ADJ
gujaf-65	7	21	disclosure	disclosure	NOUN
gujaf-65	7	22	quality	quality	NOUN
gujaf-65	7	23	.	.	PUNCT
gujaf-65	8	1	however	however	ADV
gujaf-65	8	2	,	,	PUNCT
gujaf-65	8	3	board	board	NOUN
gujaf-65	8	4	size	size	NOUN
gujaf-65	8	5	and	and	CCONJ
gujaf-65	8	6	board	board	NOUN
gujaf-65	8	7	nationality	nationality	NOUN
gujaf-65	8	8	has	have	VERB
gujaf-65	8	9	an	an	DET
gujaf-65	8	10	insignificant	insignificant	ADJ
gujaf-65	8	11	relationship	relationship	NOUN
gujaf-65	8	12	with	with	ADP
gujaf-65	8	13	environmental	environmental	ADJ
gujaf-65	8	14	disclosure	disclosure	NOUN
gujaf-65	8	15	quality	quality	NOUN
gujaf-65	8	16	.	.	PUNCT
gujaf-65	9	1	in	in	ADP
gujaf-65	9	2	conclusion	conclusion	NOUN
gujaf-65	9	3	,	,	PUNCT
gujaf-65	9	4	the	the	DET
gujaf-65	9	5	findings	finding	NOUN
gujaf-65	9	6	support	support	VERB
gujaf-65	9	7	the	the	DET
gujaf-65	9	8	study	study	NOUN
gujaf-65	9	9	's	's	PART
gujaf-65	9	10	general	general	ADJ
gujaf-65	9	11	claim	claim	NOUN
gujaf-65	9	12	that	that	SCONJ
gujaf-65	9	13	effectiveness	effectiveness	NOUN
gujaf-65	9	14	in	in	ADP
gujaf-65	9	15	board	board	NOUN
gujaf-65	9	16	monitoring	monitoring	NOUN
gujaf-65	9	17	positively	positively	ADV
gujaf-65	9	18	influences	influence	VERB
gujaf-65	9	19	the	the	DET
gujaf-65	9	20	quality	quality	NOUN
gujaf-65	9	21	of	of	ADP
gujaf-65	9	22	environmental	environmental	ADJ
gujaf-65	9	23	information	information	NOUN
gujaf-65	9	24	disclose	disclose	VERB
gujaf-65	9	25	to	to	ADP
gujaf-65	9	26	stakeholders	stakeholder	NOUN
gujaf-65	9	27	.	.	PUNCT
gujaf-65	10	1	based	base	VERB
gujaf-65	10	2	on	on	ADP
gujaf-65	10	3	the	the	DET
gujaf-65	10	4	findings	finding	NOUN
gujaf-65	10	5	obtained	obtain	VERB
gujaf-65	10	6	in	in	ADP
gujaf-65	10	7	this	this	DET
gujaf-65	10	8	study	study	NOUN
gujaf-65	10	9	,	,	PUNCT
gujaf-65	10	10	we	we	PRON
gujaf-65	10	11	recommend	recommend	VERB
gujaf-65	10	12	that	that	SCONJ
gujaf-65	10	13	governance	governance	NOUN
gujaf-65	10	14	codes	code	VERB
gujaf-65	10	15	regulators	regulator	NOUN
gujaf-65	10	16	in	in	ADP
gujaf-65	10	17	nigeria	nigeria	PROPN
gujaf-65	10	18	should	should	AUX
gujaf-65	10	19	emphasize	emphasize	VERB
gujaf-65	10	20	or	or	CCONJ
gujaf-65	10	21	increase	increase	VERB
gujaf-65	10	22	specific	specific	ADJ
gujaf-65	10	23	minimum	minimum	ADJ
gujaf-65	10	24	characteristics	characteristic	NOUN
gujaf-65	10	25	for	for	ADP
gujaf-65	10	26	independence	independence	NOUN
gujaf-65	10	27	,	,	PUNCT
gujaf-65	10	28	gender	gender	NOUN
gujaf-65	10	29	diversity	diversity	NOUN
gujaf-65	10	30	and	and	CCONJ
gujaf-65	10	31	expertise	expertise	NOUN
gujaf-65	10	32	of	of	ADP
gujaf-65	10	33	the	the	DET
gujaf-65	10	34	board	board	NOUN
gujaf-65	10	35	member	member	NOUN
gujaf-65	10	36	as	as	SCONJ
gujaf-65	10	37	they	they	PRON
gujaf-65	10	38	aid	aid	VERB
gujaf-65	10	39	effective	effective	ADJ
gujaf-65	10	40	monitoring	monitoring	NOUN
gujaf-65	10	41	of	of	ADP
gujaf-65	10	42	the	the	DET
gujaf-65	10	43	board	board	NOUN
gujaf-65	10	44	and	and	CCONJ
gujaf-65	10	45	improves	improve	VERB
gujaf-65	10	46	the	the	DET
gujaf-65	10	47	credibility	credibility	NOUN
gujaf-65	10	48	of	of	ADP
gujaf-65	10	49	information	information	NOUN
gujaf-65	10	50	reported	report	VERB
gujaf-65	10	51	to	to	ADP
gujaf-65	10	52	the	the	DET
gujaf-65	10	53	stakeholders	stakeholder	NOUN
gujaf-65	10	54	.	.	PUNCT
gujaf-65	11	1	keyword	keyword	NOUN
gujaf-65	11	2	:	:	PUNCT
gujaf-65	11	3	environmental	environmental	ADJ
gujaf-65	11	4	disclosure	disclosure	NOUN
gujaf-65	11	5	quality	quality	NOUN
gujaf-65	11	6	,	,	PUNCT
gujaf-65	11	7	board	board	NOUN
gujaf-65	11	8	mechanism	mechanism	NOUN
gujaf-65	11	9	,	,	PUNCT
gujaf-65	11	10	environmental	environmental	ADJ
gujaf-65	11	11	sensitive	sensitive	ADJ
gujaf-65	11	12	firms	firm	NOUN
gujaf-65	11	13	,	,	PUNCT
gujaf-65	11	14	nigeria	nigeria	PROPN
gujaf-65	11	15	1	1	NUM
gujaf-65	11	16	.	.	PUNCT
gujaf-65	12	1	introduction	introduction	NOUN
gujaf-65	12	2	environmental	environmental	ADJ
gujaf-65	12	3	sustainability	sustainability	NOUN
gujaf-65	12	4	is	be	AUX
gujaf-65	12	5	undoubtedly	undoubtedly	ADV
gujaf-65	12	6	among	among	ADP
gujaf-65	12	7	the	the	DET
gujaf-65	12	8	most	most	ADV
gujaf-65	12	9	crucial	crucial	ADJ
gujaf-65	12	10	matter	matter	NOUN
gujaf-65	12	11	confronting	confront	VERB
gujaf-65	12	12	nations	nation	NOUN
gujaf-65	12	13	worldwide	worldwide	ADV
gujaf-65	12	14	.	.	PUNCT
gujaf-65	13	1	this	this	PRON
gujaf-65	13	2	is	be	AUX
gujaf-65	13	3	evident	evident	ADJ
gujaf-65	13	4	in	in	ADP
gujaf-65	13	5	the	the	DET
gujaf-65	13	6	series	series	NOUN
gujaf-65	13	7	of	of	ADP
gujaf-65	13	8	conferences	conference	NOUN
gujaf-65	13	9	and	and	CCONJ
gujaf-65	13	10	summits	summit	NOUN
gujaf-65	13	11	on	on	ADP
gujaf-65	13	12	climate	climate	NOUN
gujaf-65	13	13	change	change	NOUN
gujaf-65	13	14	and	and	CCONJ
gujaf-65	13	15	global	global	ADJ
gujaf-65	13	16	warming	warming	NOUN
gujaf-65	13	17	,	,	PUNCT
gujaf-65	13	18	where	where	SCONJ
gujaf-65	13	19	leader	leader	NOUN
gujaf-65	13	20	of	of	ADP
gujaf-65	13	21	several	several	ADJ
gujaf-65	13	22	countries	country	NOUN
gujaf-65	13	23	have	have	AUX
gujaf-65	13	24	convened	convene	VERB
gujaf-65	13	25	to	to	PART
gujaf-65	13	26	address	address	VERB
gujaf-65	13	27	the	the	DET
gujaf-65	13	28	issue	issue	NOUN
gujaf-65	13	29	of	of	ADP
gujaf-65	13	30	environmental	environmental	ADJ
gujaf-65	13	31	sustainability	sustainability	NOUN
gujaf-65	13	32	.	.	PUNCT
gujaf-65	14	1	there	there	PRON
gujaf-65	14	2	is	be	VERB
gujaf-65	14	3	an	an	DET
gujaf-65	14	4	increasing	increase	VERB
gujaf-65	14	5	emphasis	emphasis	NOUN
gujaf-65	14	6	on	on	ADP
gujaf-65	14	7	companies	company	NOUN
gujaf-65	14	8	to	to	PART
gujaf-65	14	9	be	be	AUX
gujaf-65	14	10	environmentally	environmentally	ADV
gujaf-65	14	11	responsible	responsible	ADJ
gujaf-65	14	12	in	in	ADP
gujaf-65	14	13	response	response	NOUN
gujaf-65	14	14	to	to	ADP
gujaf-65	14	15	the	the	DET
gujaf-65	14	16	adverse	adverse	ADJ
gujaf-65	14	17	effects	effect	NOUN
gujaf-65	14	18	of	of	ADP
gujaf-65	14	19	their	their	PRON
gujaf-65	14	20	actions	action	NOUN
gujaf-65	14	21	on	on	ADP
gujaf-65	14	22	the	the	DET
gujaf-65	14	23	atmosphere	atmosphere	NOUN
gujaf-65	14	24	and	and	CCONJ
gujaf-65	14	25	community	community	NOUN
gujaf-65	14	26	.	.	PUNCT
gujaf-65	15	1	although	although	SCONJ
gujaf-65	15	2	rapid	rapid	ADJ
gujaf-65	15	3	industrialization	industrialization	NOUN
gujaf-65	15	4	has	have	AUX
gujaf-65	15	5	aided	aid	VERB
gujaf-65	15	6	economic	economic	ADJ
gujaf-65	15	7	development	development	NOUN
gujaf-65	15	8	,	,	PUNCT
gujaf-65	15	9	it	it	PRON
gujaf-65	15	10	has	have	AUX
gujaf-65	15	11	also	also	ADV
gujaf-65	15	12	resulted	result	VERB
gujaf-65	15	13	in	in	ADP
gujaf-65	15	14	a	a	DET
gujaf-65	15	15	rise	rise	NOUN
gujaf-65	15	16	in	in	ADP
gujaf-65	15	17	environmental	environmental	ADJ
gujaf-65	15	18	issues	issue	NOUN
gujaf-65	15	19	around	around	ADP
gujaf-65	15	20	the	the	DET
gujaf-65	15	21	globe	globe	NOUN
gujaf-65	15	22	.	.	PUNCT
gujaf-65	16	1	indeed	indeed	ADV
gujaf-65	16	2	,	,	PUNCT
gujaf-65	16	3	emerging	emerge	VERB
gujaf-65	16	4	countries	country	NOUN
gujaf-65	16	5	tend	tend	VERB
gujaf-65	16	6	to	to	PART
gujaf-65	16	7	generate	generate	VERB
gujaf-65	16	8	large	large	ADJ
gujaf-65	16	9	amounts	amount	NOUN
gujaf-65	16	10	of	of	ADP
gujaf-65	16	11	environmental	environmental	ADJ
gujaf-65	16	12	pollution	pollution	NOUN
gujaf-65	16	13	on	on	ADP
gujaf-65	16	14	a	a	DET
gujaf-65	16	15	regular	regular	ADJ
gujaf-65	16	16	basis	basis	NOUN
gujaf-65	16	17	as	as	ADP
gujaf-65	16	18	a	a	DET
gujaf-65	16	19	consequence	consequence	NOUN
gujaf-65	16	20	of	of	ADP
gujaf-65	16	21	their	their	PRON
gujaf-65	16	22	industrialization	industrialization	NOUN
gujaf-65	16	23	(	(	PUNCT
gujaf-65	16	24	fueta	fueta	NOUN
gujaf-65	16	25	,	,	PUNCT
gujaf-65	16	26	2018	2018	NUM
gujaf-65	16	27	)	)	PUNCT
gujaf-65	16	28	.	.	PUNCT
gujaf-65	17	1	among	among	ADP
gujaf-65	17	2	others	other	NOUN
gujaf-65	17	3	,	,	PUNCT
gujaf-65	17	4	nigeria	nigeria	PROPN
gujaf-65	17	5	has	have	AUX
gujaf-65	17	6	been	be	AUX
gujaf-65	17	7	identified	identify	VERB
gujaf-65	17	8	as	as	ADP
gujaf-65	17	9	one	one	NUM
gujaf-65	17	10	of	of	ADP
gujaf-65	17	11	those	those	DET
gujaf-65	17	12	countries	country	NOUN
gujaf-65	17	13	with	with	ADP
gujaf-65	17	14	a	a	DET
gujaf-65	17	15	high	high	ADJ
gujaf-65	17	16	level	level	NOUN
gujaf-65	17	17	of	of	ADP
gujaf-65	17	18	environmental	environmental	ADJ
gujaf-65	17	19	pollution	pollution	NOUN
gujaf-65	17	20	that	that	PRON
gujaf-65	17	21	contributes	contribute	VERB
gujaf-65	17	22	significantly	significantly	ADV
gujaf-65	17	23	to	to	ADP
gujaf-65	17	24	global	global	ADJ
gujaf-65	17	25	environmental	environmental	ADJ
gujaf-65	17	26	problems	problem	NOUN
gujaf-65	17	27	.	.	PUNCT
gujaf-65	18	1	nigeria	nigeria	PROPN
gujaf-65	18	2	,	,	PUNCT
gujaf-65	18	3	among	among	ADP
gujaf-65	18	4	others	other	NOUN
gujaf-65	18	5	,	,	PUNCT
gujaf-65	18	6	has	have	AUX
gujaf-65	18	7	been	be	AUX
gujaf-65	18	8	recognized	recognize	VERB
gujaf-65	18	9	as	as	ADP
gujaf-65	18	10	a	a	DET
gujaf-65	18	11	country	country	NOUN
gujaf-65	18	12	with	with	ADP
gujaf-65	18	13	a	a	DET
gujaf-65	18	14	high	high	ADJ
gujaf-65	18	15	degree	degree	NOUN
gujaf-65	18	16	of	of	ADP
gujaf-65	18	17	environmental	environmental	ADJ
gujaf-65	18	18	issues	issue	NOUN
gujaf-65	18	19	,	,	PUNCT
gujaf-65	18	20	which	which	PRON
gujaf-65	18	21	greatly	greatly	ADV
gujaf-65	18	22	contribute	contribute	VERB
gujaf-65	18	23	to	to	ADP
gujaf-65	18	24	the	the	DET
gujaf-65	18	25	global	global	ADJ
gujaf-65	18	26	environmental	environmental	ADJ
gujaf-65	18	27	problems	problem	NOUN
gujaf-65	18	28	.	.	PUNCT
gujaf-65	19	1	according	accord	VERB
gujaf-65	19	2	to	to	ADP
gujaf-65	19	3	the	the	DET
gujaf-65	19	4	2019	2019	NUM
gujaf-65	19	5	world	world	PROPN
gujaf-65	19	6	bank	bank	PROPN
gujaf-65	19	7	global	global	ADJ
gujaf-65	19	8	gas	gas	NOUN
gujaf-65	19	9	flaring	flaring	NOUN
gujaf-65	19	10	reduction	reduction	NOUN
gujaf-65	19	11	partnership	partnership	NOUN
gujaf-65	19	12	,	,	PUNCT
gujaf-65	19	13	nigeria	nigeria	PROPN
gujaf-65	19	14	is	be	AUX
gujaf-65	19	15	the	the	DET
gujaf-65	19	16	world	world	NOUN
gujaf-65	19	17	's	's	PART
gujaf-65	19	18	seventh	seventh	ADJ
gujaf-65	19	19	highest	high	ADJ
gujaf-65	19	20	gas	gas	NOUN
gujaf-65	19	21	flaring	flaring	NOUN
gujaf-65	19	22	nation	nation	NOUN
gujaf-65	19	23	.	.	PUNCT
gujaf-65	20	1	additionally	additionally	ADV
gujaf-65	20	2	,	,	PUNCT
gujaf-65	20	3	nigeria	nigeria	PROPN
gujaf-65	20	4	has	have	VERB
gujaf-65	20	5	the	the	DET
gujaf-65	20	6	largest	large	ADJ
gujaf-65	20	7	percentage	percentage	NOUN
gujaf-65	20	8	of	of	ADP
gujaf-65	20	9	pollutants	pollutant	NOUN
gujaf-65	20	10	caused	cause	VERB
gujaf-65	20	11	by	by	ADP
gujaf-65	20	12	air	air	NOUN
gujaf-65	20	13	mailto:issasaheed22@gmail.com	mailto:issasaheed22@gmail.com	PROPN
gujaf-65	20	14	mailto:nasiruyunusa80@yahoo.com	mailto:nasiruyunusa80@yahoo.com	PROPN
gujaf-65	20	15	mailto:aisa4sure@gmail.com	mailto:aisa4sure@gmail.com	PROPN
gujaf-65	20	16	gusau	gusau	PROPN
gujaf-65	20	17	journal	journal	PROPN
gujaf-65	20	18	of	of	ADP
gujaf-65	20	19	accounting	accounting	NOUN
gujaf-65	20	20	and	and	CCONJ
gujaf-65	20	21	finance	finance	NOUN
gujaf-65	20	22	,	,	PUNCT
gujaf-65	20	23	vol	vol	NOUN
gujaf-65	20	24	.	.	PROPN
gujaf-65	20	25	2	2	NUM
gujaf-65	20	26	,	,	PUNCT
gujaf-65	20	27	issue	issue	NOUN
gujaf-65	20	28	2	2	NUM
gujaf-65	20	29	,	,	PUNCT
gujaf-65	20	30	april	april	PROPN
gujaf-65	20	31	,	,	PUNCT
gujaf-65	20	32	2021	2021	NUM
gujaf-65	20	33	3	3	NUM
gujaf-65	20	34	pollution	pollution	NOUN
gujaf-65	20	35	in	in	ADP
gujaf-65	20	36	africa	africa	PROPN
gujaf-65	20	37	(	(	PUNCT
gujaf-65	20	38	health	health	NOUN
gujaf-65	20	39	effects	effect	NOUN
gujaf-65	20	40	institute	institute	PROPN
gujaf-65	20	41	,	,	PUNCT
gujaf-65	20	42	2019	2019	NUM
gujaf-65	20	43	)	)	PUNCT
gujaf-65	20	44	.	.	PUNCT
gujaf-65	21	1	similarly	similarly	ADV
gujaf-65	21	2	,	,	PUNCT
gujaf-65	21	3	airvisual	airvisual	ADJ
gujaf-65	21	4	2018	2018	NUM
gujaf-65	21	5	world	world	NOUN
gujaf-65	21	6	air	air	NOUN
gujaf-65	21	7	quality	quality	PROPN
gujaf-65	21	8	report	report	NOUN
gujaf-65	21	9	identified	identify	VERB
gujaf-65	21	10	nigeria	nigeria	PROPN
gujaf-65	21	11	as	as	ADP
gujaf-65	21	12	the	the	DET
gujaf-65	21	13	tenth	tenth	ADV
gujaf-65	21	14	most	most	ADV
gujaf-65	21	15	polluted	polluted	ADJ
gujaf-65	21	16	nation	nation	NOUN
gujaf-65	21	17	in	in	ADP
gujaf-65	21	18	the	the	DET
gujaf-65	21	19	world	world	NOUN
gujaf-65	21	20	.	.	PUNCT
gujaf-65	22	1	many	many	ADJ
gujaf-65	22	2	of	of	ADP
gujaf-65	22	3	these	these	DET
gujaf-65	22	4	environmental	environmental	ADJ
gujaf-65	22	5	issues	issue	NOUN
gujaf-65	22	6	are	be	AUX
gujaf-65	22	7	the	the	DET
gujaf-65	22	8	result	result	NOUN
gujaf-65	22	9	of	of	ADP
gujaf-65	22	10	the	the	DET
gujaf-65	22	11	actions	action	NOUN
gujaf-65	22	12	and	and	CCONJ
gujaf-65	22	13	activities	activity	NOUN
gujaf-65	22	14	of	of	ADP
gujaf-65	22	15	companies	company	NOUN
gujaf-65	22	16	intended	intend	VERB
gujaf-65	22	17	in	in	ADP
gujaf-65	22	18	meeting	meet	VERB
gujaf-65	22	19	financial	financial	ADJ
gujaf-65	22	20	needs	need	NOUN
gujaf-65	22	21	of	of	ADP
gujaf-65	22	22	their	their	PRON
gujaf-65	22	23	stakeholders	stakeholder	NOUN
gujaf-65	22	24	.	.	PUNCT
gujaf-65	23	1	these	these	DET
gujaf-65	23	2	environmental	environmental	ADJ
gujaf-65	23	3	problems	problem	NOUN
gujaf-65	23	4	are	be	AUX
gujaf-65	23	5	mostly	mostly	ADV
gujaf-65	23	6	attributed	attribute	VERB
gujaf-65	23	7	to	to	ADP
gujaf-65	23	8	oil	oil	NOUN
gujaf-65	23	9	companies	company	NOUN
gujaf-65	23	10	in	in	ADP
gujaf-65	23	11	form	form	NOUN
gujaf-65	23	12	of	of	ADP
gujaf-65	23	13	gas	gas	NOUN
gujaf-65	23	14	flaring	flaring	NOUN
gujaf-65	23	15	;	;	PUNCT
gujaf-65	23	16	oil	oil	NOUN
gujaf-65	23	17	spills	spill	NOUN
gujaf-65	23	18	and	and	CCONJ
gujaf-65	23	19	environmental	environmental	ADJ
gujaf-65	23	20	pollution	pollution	NOUN
gujaf-65	23	21	amongst	amongst	ADP
gujaf-65	23	22	others	other	NOUN
gujaf-65	23	23	(	(	PUNCT
gujaf-65	23	24	obasanho	obasanho	ADJ
gujaf-65	23	25	,	,	PUNCT
gujaf-65	23	26	2017	2017	NUM
gujaf-65	23	27	)	)	PUNCT
gujaf-65	23	28	however	however	SCONJ
gujaf-65	23	29	they	they	PRON
gujaf-65	23	30	pay	pay	VERB
gujaf-65	23	31	less	less	ADJ
gujaf-65	23	32	attention	attention	NOUN
gujaf-65	23	33	to	to	ADP
gujaf-65	23	34	environmental	environmental	ADJ
gujaf-65	23	35	issues	issue	NOUN
gujaf-65	23	36	thus	thus	ADV
gujaf-65	23	37	many	many	ADJ
gujaf-65	23	38	agitations	agitation	NOUN
gujaf-65	23	39	by	by	ADP
gujaf-65	23	40	stakeholders	stakeholder	NOUN
gujaf-65	23	41	against	against	ADP
gujaf-65	23	42	the	the	DET
gujaf-65	23	43	companies	company	NOUN
gujaf-65	23	44	were	be	AUX
gujaf-65	23	45	raised	raise	VERB
gujaf-65	23	46	.	.	PUNCT
gujaf-65	24	1	this	this	DET
gujaf-65	24	2	situation	situation	NOUN
gujaf-65	24	3	triggered	trigger	VERB
gujaf-65	24	4	an	an	DET
gujaf-65	24	5	increase	increase	NOUN
gujaf-65	24	6	in	in	ADP
gujaf-65	24	7	stakeholders	stakeholder	NOUN
gujaf-65	24	8	concerned	concern	VERB
gujaf-65	24	9	with	with	ADP
gujaf-65	24	10	the	the	DET
gujaf-65	24	11	attitude	attitude	NOUN
gujaf-65	24	12	of	of	ADP
gujaf-65	24	13	firms	firm	NOUN
gujaf-65	24	14	toward	toward	ADP
gujaf-65	24	15	environmental	environmental	ADJ
gujaf-65	24	16	issues	issue	NOUN
gujaf-65	24	17	(	(	PUNCT
gujaf-65	24	18	leszczynska	leszczynska	PROPN
gujaf-65	24	19	,	,	PUNCT
gujaf-65	24	20	2010	2010	NUM
gujaf-65	24	21	)	)	PUNCT
gujaf-65	24	22	.	.	PUNCT
gujaf-65	25	1	this	this	DET
gujaf-65	25	2	increasing	increase	VERB
gujaf-65	25	3	concerns	concern	NOUN
gujaf-65	25	4	about	about	ADP
gujaf-65	25	5	the	the	DET
gujaf-65	25	6	environmental	environmental	ADJ
gujaf-65	25	7	impact	impact	NOUN
gujaf-65	25	8	of	of	ADP
gujaf-65	25	9	the	the	DET
gujaf-65	25	10	business	business	NOUN
gujaf-65	25	11	activities	activity	NOUN
gujaf-65	25	12	has	have	AUX
gujaf-65	25	13	led	lead	VERB
gujaf-65	25	14	firms	firm	NOUN
gujaf-65	25	15	to	to	PART
gujaf-65	25	16	examine	examine	VERB
gujaf-65	25	17	,	,	PUNCT
gujaf-65	25	18	monitor	monitor	NOUN
gujaf-65	25	19	,	,	PUNCT
gujaf-65	25	20	and	and	CCONJ
gujaf-65	25	21	try	try	VERB
gujaf-65	25	22	to	to	PART
gujaf-65	25	23	minimize	minimize	VERB
gujaf-65	25	24	their	their	PRON
gujaf-65	25	25	overall	overall	ADJ
gujaf-65	25	26	environmental	environmental	ADJ
gujaf-65	25	27	footprint	footprint	NOUN
gujaf-65	25	28	(	(	PUNCT
gujaf-65	25	29	adams	adams	PROPN
gujaf-65	25	30	&	&	CCONJ
gujaf-65	25	31	frost	frost	NOUN
gujaf-65	25	32	,	,	PUNCT
gujaf-65	25	33	2008	2008	NUM
gujaf-65	25	34	)	)	PUNCT
gujaf-65	25	35	.	.	PUNCT
gujaf-65	26	1	companies	company	NOUN
gujaf-65	26	2	are	be	AUX
gujaf-65	26	3	therefore	therefore	ADV
gujaf-65	26	4	required	require	VERB
gujaf-65	26	5	to	to	PART
gujaf-65	26	6	reveal	reveal	VERB
gujaf-65	26	7	their	their	PRON
gujaf-65	26	8	interference	interference	NOUN
gujaf-65	26	9	function	function	NOUN
gujaf-65	26	10	in	in	ADP
gujaf-65	26	11	mitigating	mitigate	VERB
gujaf-65	26	12	the	the	DET
gujaf-65	26	13	detrimental	detrimental	ADJ
gujaf-65	26	14	impact	impact	NOUN
gujaf-65	26	15	of	of	ADP
gujaf-65	26	16	their	their	PRON
gujaf-65	26	17	actions	action	NOUN
gujaf-65	26	18	on	on	ADP
gujaf-65	26	19	individuals	individual	NOUN
gujaf-65	26	20	and	and	CCONJ
gujaf-65	26	21	the	the	DET
gujaf-65	26	22	climate	climate	NOUN
gujaf-65	26	23	in	in	ADP
gujaf-65	26	24	their	their	PRON
gujaf-65	26	25	yearly	yearly	ADJ
gujaf-65	26	26	report	report	NOUN
gujaf-65	26	27	(	(	PUNCT
gujaf-65	26	28	okpala	okpala	NOUN
gujaf-65	26	29	,	,	PUNCT
gujaf-65	26	30	2019	2019	NUM
gujaf-65	26	31	)	)	PUNCT
gujaf-65	26	32	environmental	environmental	ADJ
gujaf-65	26	33	disclosure	disclosure	NOUN
gujaf-65	26	34	practice	practice	NOUN
gujaf-65	26	35	has	have	AUX
gujaf-65	26	36	grown	grow	VERB
gujaf-65	26	37	significantly	significantly	ADV
gujaf-65	26	38	over	over	ADP
gujaf-65	26	39	the	the	DET
gujaf-65	26	40	last	last	ADJ
gujaf-65	26	41	ten	ten	NUM
gujaf-65	26	42	years	year	NOUN
gujaf-65	26	43	,	,	PUNCT
gujaf-65	26	44	especially	especially	ADV
gujaf-65	26	45	in	in	ADP
gujaf-65	26	46	developed	develop	VERB
gujaf-65	26	47	countries	country	NOUN
gujaf-65	26	48	(	(	PUNCT
gujaf-65	26	49	kpmg	kpmg	PROPN
gujaf-65	26	50	,	,	PUNCT
gujaf-65	26	51	2017	2017	NUM
gujaf-65	26	52	)	)	PUNCT
gujaf-65	26	53	.	.	PUNCT
gujaf-65	27	1	however	however	ADV
gujaf-65	27	2	,	,	PUNCT
gujaf-65	27	3	environmental	environmental	ADJ
gujaf-65	27	4	disclosure	disclosure	NOUN
gujaf-65	27	5	is	be	AUX
gujaf-65	27	6	still	still	ADV
gujaf-65	27	7	weak	weak	ADJ
gujaf-65	27	8	and	and	CCONJ
gujaf-65	27	9	evolving	evolve	VERB
gujaf-65	27	10	in	in	ADP
gujaf-65	27	11	developing	develop	VERB
gujaf-65	27	12	countries	country	NOUN
gujaf-65	27	13	including	include	VERB
gujaf-65	27	14	nigeria	nigeria	PROPN
gujaf-65	27	15	(	(	PUNCT
gujaf-65	27	16	okpala	okpala	PROPN
gujaf-65	27	17	,	,	PUNCT
gujaf-65	27	18	2019	2019	NUM
gujaf-65	27	19	)	)	PUNCT
gujaf-65	27	20	.	.	PUNCT
gujaf-65	28	1	according	accord	VERB
gujaf-65	28	2	to	to	ADP
gujaf-65	28	3	a	a	DET
gujaf-65	28	4	survey	survey	NOUN
gujaf-65	28	5	made	make	VERB
gujaf-65	28	6	by	by	ADP
gujaf-65	28	7	pricewaterhousecoopers(pwc	pricewaterhousecoopers(pwc	NOUN
gujaf-65	28	8	)	)	PUNCT
gujaf-65	28	9	in	in	ADP
gujaf-65	28	10	2016	2016	NUM
gujaf-65	28	11	revealed	reveal	VERB
gujaf-65	28	12	that	that	SCONJ
gujaf-65	28	13	most	most	ADJ
gujaf-65	28	14	investors	investor	NOUN
gujaf-65	28	15	are	be	AUX
gujaf-65	28	16	dissatisfied	dissatisfied	ADJ
gujaf-65	28	17	with	with	ADP
gujaf-65	28	18	current	current	ADJ
gujaf-65	28	19	environmental	environmental	ADJ
gujaf-65	28	20	reporting	reporting	NOUN
gujaf-65	28	21	practise	practise	NOUN
gujaf-65	28	22	and	and	CCONJ
gujaf-65	28	23	are	be	AUX
gujaf-65	28	24	seeking	seek	VERB
gujaf-65	28	25	improved	improved	ADJ
gujaf-65	28	26	sustainability	sustainability	NOUN
gujaf-65	28	27	disclosures	disclosure	NOUN
gujaf-65	28	28	.	.	PUNCT
gujaf-65	29	1	as	as	ADP
gujaf-65	29	2	a	a	DET
gujaf-65	29	3	result	result	NOUN
gujaf-65	29	4	,	,	PUNCT
gujaf-65	29	5	companies	company	NOUN
gujaf-65	29	6	have	have	VERB
gujaf-65	29	7	a	a	DET
gujaf-65	29	8	pressing	press	VERB
gujaf-65	29	9	need	need	NOUN
gujaf-65	29	10	to	to	PART
gujaf-65	29	11	provide	provide	VERB
gujaf-65	29	12	more	more	ADV
gujaf-65	29	13	reliable	reliable	ADJ
gujaf-65	29	14	information	information	NOUN
gujaf-65	29	15	about	about	ADP
gujaf-65	29	16	their	their	PRON
gujaf-65	29	17	environmental	environmental	ADJ
gujaf-65	29	18	disclosure	disclosure	NOUN
gujaf-65	29	19	(	(	PUNCT
gujaf-65	29	20	clarkson	clarkson	PROPN
gujaf-65	29	21	,	,	PUNCT
gujaf-65	29	22	fang	fang	PROPN
gujaf-65	29	23	,	,	PUNCT
gujaf-65	29	24	li	li	PROPN
gujaf-65	29	25	,	,	PUNCT
gujaf-65	29	26	&	&	CCONJ
gujaf-65	29	27	richardson	richardson	PROPN
gujaf-65	29	28	,	,	PUNCT
gujaf-65	29	29	2013	2013	NUM
gujaf-65	29	30	)	)	PUNCT
gujaf-65	29	31	.	.	PUNCT
gujaf-65	30	1	the	the	DET
gujaf-65	30	2	quality	quality	NOUN
gujaf-65	30	3	of	of	ADP
gujaf-65	30	4	environmental	environmental	ADJ
gujaf-65	30	5	information	information	NOUN
gujaf-65	30	6	is	be	AUX
gujaf-65	30	7	essential	essential	ADJ
gujaf-65	30	8	to	to	PART
gujaf-65	30	9	enable	enable	VERB
gujaf-65	30	10	stakeholders	stakeholder	NOUN
gujaf-65	30	11	make	make	VERB
gujaf-65	30	12	accurate	accurate	ADJ
gujaf-65	30	13	reasonable	reasonable	ADJ
gujaf-65	30	14	assessments	assessment	NOUN
gujaf-65	30	15	of	of	ADP
gujaf-65	30	16	performance	performance	NOUN
gujaf-65	30	17	and	and	CCONJ
gujaf-65	30	18	take	take	VERB
gujaf-65	30	19	appropriate	appropriate	ADJ
gujaf-65	30	20	action	action	NOUN
gujaf-65	30	21	.	.	PUNCT
gujaf-65	31	1	therefore	therefore	ADV
gujaf-65	31	2	,	,	PUNCT
gujaf-65	31	3	there	there	PRON
gujaf-65	31	4	is	be	VERB
gujaf-65	31	5	a	a	DET
gujaf-65	31	6	need	need	NOUN
gujaf-65	31	7	for	for	ADP
gujaf-65	31	8	more	more	ADJ
gujaf-65	31	9	studies	study	NOUN
gujaf-65	31	10	and	and	CCONJ
gujaf-65	31	11	research	research	NOUN
gujaf-65	31	12	into	into	ADP
gujaf-65	31	13	the	the	DET
gujaf-65	31	14	factors	factor	NOUN
gujaf-65	31	15	that	that	PRON
gujaf-65	31	16	influence	influence	VERB
gujaf-65	31	17	quality	quality	NOUN
gujaf-65	31	18	of	of	ADP
gujaf-65	31	19	environmental	environmental	ADJ
gujaf-65	31	20	disclosure	disclosure	NOUN
gujaf-65	31	21	according	accord	VERB
gujaf-65	31	22	to	to	ADP
gujaf-65	31	23	hossain	hossain	PROPN
gujaf-65	31	24	and	and	CCONJ
gujaf-65	31	25	reaz	reaz	PROPN
gujaf-65	31	26	(	(	PUNCT
gujaf-65	31	27	2007	2007	NUM
gujaf-65	31	28	)	)	PUNCT
gujaf-65	31	29	in	in	ADP
gujaf-65	31	30	order	order	NOUN
gujaf-65	31	31	to	to	PART
gujaf-65	31	32	enhance	enhance	VERB
gujaf-65	31	33	environmental	environmental	ADJ
gujaf-65	31	34	disclosure	disclosure	NOUN
gujaf-65	31	35	level	level	NOUN
gujaf-65	31	36	,	,	PUNCT
gujaf-65	31	37	it	it	PRON
gujaf-65	31	38	is	be	AUX
gujaf-65	31	39	necessary	necessary	ADJ
gujaf-65	31	40	to	to	PART
gujaf-65	31	41	know	know	VERB
gujaf-65	31	42	the	the	DET
gujaf-65	31	43	factors	factor	NOUN
gujaf-65	31	44	that	that	PRON
gujaf-65	31	45	influence	influence	NOUN
gujaf-65	31	46	managers	manager	NOUN
gujaf-65	31	47	'	'	PART
gujaf-65	31	48	decisions	decision	NOUN
gujaf-65	31	49	on	on	ADP
gujaf-65	31	50	the	the	DET
gujaf-65	31	51	issue	issue	NOUN
gujaf-65	31	52	of	of	ADP
gujaf-65	31	53	disclosure	disclosure	NOUN
gujaf-65	31	54	and	and	CCONJ
gujaf-65	31	55	then	then	ADV
gujaf-65	31	56	use	use	VERB
gujaf-65	31	57	these	these	DET
gujaf-65	31	58	factors	factor	NOUN
gujaf-65	31	59	to	to	PART
gujaf-65	31	60	predict	predict	VERB
gujaf-65	31	61	disclosure	disclosure	NOUN
gujaf-65	31	62	levels	level	NOUN
gujaf-65	31	63	and	and	CCONJ
gujaf-65	31	64	enhance	enhance	VERB
gujaf-65	31	65	the	the	DET
gujaf-65	31	66	quality	quality	NOUN
gujaf-65	31	67	of	of	ADP
gujaf-65	31	68	non	non	ADJ
gujaf-65	31	69	-	-	ADJ
gujaf-65	31	70	financial	financial	ADJ
gujaf-65	31	71	report	report	NOUN
gujaf-65	31	72	.	.	PUNCT
gujaf-65	32	1	management	management	NOUN
gujaf-65	32	2	decision	decision	NOUN
gujaf-65	32	3	to	to	PART
gujaf-65	32	4	disclose	disclose	VERB
gujaf-65	32	5	quality	quality	NOUN
gujaf-65	32	6	environmental	environmental	ADJ
gujaf-65	32	7	information	information	NOUN
gujaf-65	32	8	is	be	AUX
gujaf-65	32	9	likely	likely	ADV
gujaf-65	32	10	associated	associate	VERB
gujaf-65	32	11	with	with	ADP
gujaf-65	32	12	the	the	DET
gujaf-65	32	13	board	board	NOUN
gujaf-65	32	14	of	of	ADP
gujaf-65	32	15	directors	director	NOUN
gujaf-65	32	16	as	as	SCONJ
gujaf-65	32	17	they	they	PRON
gujaf-65	32	18	play	play	VERB
gujaf-65	32	19	vital	vital	ADJ
gujaf-65	32	20	role	role	NOUN
gujaf-65	32	21	monitoring	monitor	VERB
gujaf-65	32	22	environmental	environmental	ADJ
gujaf-65	32	23	issues	issue	NOUN
gujaf-65	32	24	and	and	CCONJ
gujaf-65	32	25	initiatives	initiative	NOUN
gujaf-65	32	26	(	(	PUNCT
gujaf-65	32	27	rao	rao	PROPN
gujaf-65	32	28	&	&	CCONJ
gujaf-65	32	29	tilt	tilt	PROPN
gujaf-65	32	30	,	,	PUNCT
gujaf-65	32	31	2015	2015	NUM
gujaf-65	32	32	)	)	PUNCT
gujaf-65	32	33	.	.	PUNCT
gujaf-65	33	1	the	the	DET
gujaf-65	33	2	effectiveness	effectiveness	NOUN
gujaf-65	33	3	of	of	ADP
gujaf-65	33	4	a	a	DET
gujaf-65	33	5	board	board	NOUN
gujaf-65	33	6	of	of	ADP
gujaf-65	33	7	directors	director	NOUN
gujaf-65	33	8	is	be	AUX
gujaf-65	33	9	often	often	ADV
gujaf-65	33	10	linked	link	VERB
gujaf-65	33	11	to	to	ADP
gujaf-65	33	12	its	its	PRON
gujaf-65	33	13	composition	composition	NOUN
gujaf-65	33	14	,	,	PUNCT
gujaf-65	33	15	its	its	PRON
gujaf-65	33	16	independence	independence	NOUN
gujaf-65	33	17	and	and	CCONJ
gujaf-65	33	18	diversity	diversity	NOUN
gujaf-65	33	19	of	of	ADP
gujaf-65	33	20	the	the	DET
gujaf-65	33	21	board	board	NOUN
gujaf-65	33	22	in	in	ADP
gujaf-65	33	23	term	term	NOUN
gujaf-65	33	24	of	of	ADP
gujaf-65	33	25	gender	gender	NOUN
gujaf-65	33	26	,	,	PUNCT
gujaf-65	33	27	expertise	expertise	NOUN
gujaf-65	33	28	and	and	CCONJ
gujaf-65	33	29	nationality	nationality	NOUN
gujaf-65	33	30	(	(	PUNCT
gujaf-65	33	31	ceres	ceres	PROPN
gujaf-65	33	32	,	,	PUNCT
gujaf-65	33	33	2019	2019	NUM
gujaf-65	33	34	;	;	PUNCT
gujaf-65	33	35	kang	kang	PROPN
gujaf-65	33	36	,	,	PUNCT
gujaf-65	33	37	cheng	cheng	PROPN
gujaf-65	33	38	,	,	PUNCT
gujaf-65	33	39	&	&	CCONJ
gujaf-65	33	40	gray	gray	ADJ
gujaf-65	33	41	,	,	PUNCT
gujaf-65	33	42	2007	2007	NUM
gujaf-65	33	43	)	)	PUNCT
gujaf-65	33	44	.	.	PUNCT
gujaf-65	34	1	according	accord	VERB
gujaf-65	34	2	to	to	ADP
gujaf-65	34	3	gandía	gandía	PROPN
gujaf-65	34	4	(	(	PUNCT
gujaf-65	34	5	2008	2008	NUM
gujaf-65	34	6	)	)	PUNCT
gujaf-65	34	7	a	a	DET
gujaf-65	34	8	board	board	NOUN
gujaf-65	34	9	with	with	ADP
gujaf-65	34	10	a	a	DET
gujaf-65	34	11	greater	great	ADJ
gujaf-65	34	12	number	number	NOUN
gujaf-65	34	13	of	of	ADP
gujaf-65	34	14	representatives	representative	NOUN
gujaf-65	34	15	enhances	enhance	VERB
gujaf-65	34	16	the	the	DET
gujaf-65	34	17	board	board	NOUN
gujaf-65	34	18	monitoring	monitoring	NOUN
gujaf-65	34	19	roles	role	NOUN
gujaf-65	34	20	thus	thus	ADV
gujaf-65	34	21	raising	raise	VERB
gujaf-65	34	22	the	the	DET
gujaf-65	34	23	degree	degree	NOUN
gujaf-65	34	24	of	of	ADP
gujaf-65	34	25	corporate	corporate	ADJ
gujaf-65	34	26	accountability	accountability	NOUN
gujaf-65	34	27	and	and	CCONJ
gujaf-65	34	28	related	related	ADJ
gujaf-65	34	29	disclosure	disclosure	NOUN
gujaf-65	34	30	.	.	PUNCT
gujaf-65	35	1	likewise	likewise	ADV
gujaf-65	35	2	,	,	PUNCT
gujaf-65	35	3	independent	independent	ADJ
gujaf-65	35	4	director	director	NOUN
gujaf-65	35	5	are	be	AUX
gujaf-65	35	6	typically	typically	ADV
gujaf-65	35	7	mostly	mostly	ADV
gujaf-65	35	8	concerned	concerned	ADJ
gujaf-65	35	9	with	with	ADP
gujaf-65	35	10	corporate	corporate	ADJ
gujaf-65	35	11	environmental	environmental	ADJ
gujaf-65	35	12	responsibilities	responsibility	NOUN
gujaf-65	35	13	(	(	PUNCT
gujaf-65	35	14	webb	webb	NOUN
gujaf-65	35	15	,	,	PUNCT
gujaf-65	35	16	2004	2004	NUM
gujaf-65	35	17	)	)	PUNCT
gujaf-65	35	18	.	.	PUNCT
gujaf-65	36	1	labelle	labelle	PROPN
gujaf-65	36	2	,	,	PUNCT
gujaf-65	36	3	makni	makni	ADJ
gujaf-65	36	4	,	,	PUNCT
gujaf-65	36	5	and	and	CCONJ
gujaf-65	36	6	francoeur	francoeur	PROPN
gujaf-65	36	7	(	(	PUNCT
gujaf-65	36	8	2010	2010	NUM
gujaf-65	36	9	)	)	PUNCT
gujaf-65	36	10	show	show	VERB
gujaf-65	36	11	that	that	SCONJ
gujaf-65	36	12	female	female	ADJ
gujaf-65	36	13	supervisors	supervisor	NOUN
gujaf-65	36	14	are	be	AUX
gujaf-65	36	15	more	more	ADV
gujaf-65	36	16	concerned	concerned	ADJ
gujaf-65	36	17	with	with	ADP
gujaf-65	36	18	environmentally	environmentally	ADV
gujaf-65	36	19	responsible	responsible	ADJ
gujaf-65	36	20	behavior	behavior	NOUN
gujaf-65	36	21	and	and	CCONJ
gujaf-65	36	22	are	be	AUX
gujaf-65	36	23	more	more	ADV
gujaf-65	36	24	prone	prone	ADJ
gujaf-65	36	25	to	to	PART
gujaf-65	36	26	attempt	attempt	VERB
gujaf-65	36	27	to	to	PART
gujaf-65	36	28	reduce	reduce	VERB
gujaf-65	36	29	the	the	DET
gujaf-65	36	30	risks	risk	NOUN
gujaf-65	36	31	associated	associate	VERB
gujaf-65	36	32	with	with	ADP
gujaf-65	36	33	esg	esg	PROPN
gujaf-65	36	34	.	.	PUNCT
gujaf-65	37	1	it	it	PRON
gujaf-65	37	2	is	be	AUX
gujaf-65	37	3	assumed	assume	VERB
gujaf-65	37	4	that	that	SCONJ
gujaf-65	37	5	companies	company	NOUN
gujaf-65	37	6	dominated	dominate	VERB
gujaf-65	37	7	by	by	ADP
gujaf-65	37	8	foreign	foreign	ADJ
gujaf-65	37	9	board	board	NOUN
gujaf-65	37	10	members	member	NOUN
gujaf-65	37	11	are	be	AUX
gujaf-65	37	12	more	more	ADV
gujaf-65	37	13	vigilant	vigilant	ADJ
gujaf-65	37	14	in	in	ADP
gujaf-65	37	15	overseeing	oversee	VERB
gujaf-65	37	16	the	the	DET
gujaf-65	37	17	company	company	NOUN
gujaf-65	37	18	's	's	PART
gujaf-65	37	19	actions	action	NOUN
gujaf-65	37	20	and	and	CCONJ
gujaf-65	37	21	decision	decision	NOUN
gujaf-65	37	22	-	-	PUNCT
gujaf-65	37	23	making	making	NOUN
gujaf-65	37	24	(	(	PUNCT
gujaf-65	37	25	otuya	otuya	NOUN
gujaf-65	37	26	&	&	CCONJ
gujaf-65	37	27	ofiemun	ofiemun	ADJ
gujaf-65	37	28	,	,	PUNCT
gujaf-65	37	29	2018	2018	NUM
gujaf-65	37	30	)	)	PUNCT
gujaf-65	37	31	.	.	PUNCT
gujaf-65	38	1	they	they	PRON
gujaf-65	38	2	are	be	AUX
gujaf-65	38	3	more	more	ADV
gujaf-65	38	4	aware	aware	ADJ
gujaf-65	38	5	of	of	ADP
gujaf-65	38	6	the	the	DET
gujaf-65	38	7	need	need	NOUN
gujaf-65	38	8	for	for	ADP
gujaf-65	38	9	greater	great	ADJ
gujaf-65	38	10	transparency	transparency	NOUN
gujaf-65	38	11	on	on	ADP
gujaf-65	38	12	the	the	DET
gujaf-65	38	13	environmental	environmental	ADJ
gujaf-65	38	14	impact	impact	NOUN
gujaf-65	38	15	of	of	ADP
gujaf-65	38	16	the	the	DET
gujaf-65	38	17	firm	firm	NOUN
gujaf-65	38	18	because	because	SCONJ
gujaf-65	38	19	of	of	ADP
gujaf-65	38	20	their	their	PRON
gujaf-65	38	21	international	international	ADJ
gujaf-65	38	22	exposure	exposure	NOUN
gujaf-65	38	23	and	and	CCONJ
gujaf-65	38	24	knowledge	knowledge	NOUN
gujaf-65	38	25	.	.	PUNCT
gujaf-65	39	1	board	board	NOUN
gujaf-65	39	2	members	member	NOUN
gujaf-65	39	3	with	with	ADP
gujaf-65	39	4	relevant	relevant	ADJ
gujaf-65	39	5	experience	experience	NOUN
gujaf-65	39	6	in	in	ADP
gujaf-65	39	7	addressing	address	VERB
gujaf-65	39	8	sustainable	sustainable	ADJ
gujaf-65	39	9	development	development	NOUN
gujaf-65	39	10	issues	issue	NOUN
gujaf-65	39	11	are	be	AUX
gujaf-65	39	12	also	also	ADV
gujaf-65	39	13	important	important	ADJ
gujaf-65	39	14	.	.	PUNCT
gujaf-65	40	1	therefore	therefore	ADV
gujaf-65	40	2	,	,	PUNCT
gujaf-65	40	3	possessing	possess	VERB
gujaf-65	40	4	professional	professional	ADJ
gujaf-65	40	5	and	and	CCONJ
gujaf-65	40	6	skilled	skilled	ADJ
gujaf-65	40	7	experts	expert	NOUN
gujaf-65	40	8	on	on	ADP
gujaf-65	40	9	the	the	DET
gujaf-65	40	10	board	board	NOUN
gujaf-65	40	11	helps	help	VERB
gujaf-65	40	12	in	in	ADP
gujaf-65	40	13	enhancing	enhance	VERB
gujaf-65	40	14	corporate	corporate	ADJ
gujaf-65	40	15	gusau	gusau	ADJ
gujaf-65	40	16	journal	journal	NOUN
gujaf-65	40	17	of	of	ADP
gujaf-65	40	18	accounting	accounting	NOUN
gujaf-65	40	19	and	and	CCONJ
gujaf-65	40	20	finance	finance	NOUN
gujaf-65	40	21	,	,	PUNCT
gujaf-65	40	22	vol	vol	NOUN
gujaf-65	40	23	.	.	PROPN
gujaf-65	40	24	2	2	NUM
gujaf-65	40	25	,	,	PUNCT
gujaf-65	40	26	issue	issue	NOUN
gujaf-65	40	27	2	2	NUM
gujaf-65	40	28	,	,	PUNCT
gujaf-65	40	29	april	april	PROPN
gujaf-65	40	30	,	,	PUNCT
gujaf-65	40	31	2021	2021	NUM
gujaf-65	40	32	4	4	NUM
gujaf-65	40	33	accountability	accountability	NOUN
gujaf-65	40	34	and	and	CCONJ
gujaf-65	40	35	transparency	transparency	NOUN
gujaf-65	40	36	through	through	ADP
gujaf-65	40	37	the	the	DET
gujaf-65	40	38	disclosure	disclosure	NOUN
gujaf-65	40	39	mechanism	mechanism	NOUN
gujaf-65	40	40	(	(	PUNCT
gujaf-65	40	41	al	al	PROPN
gujaf-65	40	42	-	-	PUNCT
gujaf-65	40	43	shaer	shaer	PROPN
gujaf-65	40	44	,	,	PUNCT
gujaf-65	40	45	h.	h.	PROPN
gujaf-65	40	46	,	,	PUNCT
gujaf-65	40	47	&	&	CCONJ
gujaf-65	40	48	zaman	zaman	PROPN
gujaf-65	40	49	,	,	PUNCT
gujaf-65	40	50	2016	2016	NUM
gujaf-65	40	51	)	)	PUNCT
gujaf-65	40	52	.	.	PUNCT
gujaf-65	41	1	studies	study	NOUN
gujaf-65	41	2	on	on	ADP
gujaf-65	41	3	environmental	environmental	ADJ
gujaf-65	41	4	disclosure	disclosure	NOUN
gujaf-65	41	5	have	have	VERB
gujaf-65	41	6	global	global	ADJ
gujaf-65	41	7	attention	attention	NOUN
gujaf-65	41	8	with	with	ADP
gujaf-65	41	9	less	less	ADJ
gujaf-65	41	10	consideration	consideration	NOUN
gujaf-65	41	11	in	in	ADP
gujaf-65	41	12	africa	africa	PROPN
gujaf-65	41	13	,	,	PUNCT
gujaf-65	41	14	particularly	particularly	ADV
gujaf-65	41	15	in	in	ADP
gujaf-65	41	16	nigeria	nigeria	PRON
gujaf-65	41	17	.	.	PUNCT
gujaf-65	42	1	in	in	ADP
gujaf-65	42	2	addition	addition	NOUN
gujaf-65	42	3	,	,	PUNCT
gujaf-65	42	4	despite	despite	SCONJ
gujaf-65	42	5	the	the	DET
gujaf-65	42	6	importance	importance	NOUN
gujaf-65	42	7	of	of	ADP
gujaf-65	42	8	the	the	DET
gujaf-65	42	9	topic	topic	NOUN
gujaf-65	42	10	,	,	PUNCT
gujaf-65	42	11	there	there	PRON
gujaf-65	42	12	is	be	VERB
gujaf-65	42	13	limited	limited	ADJ
gujaf-65	42	14	studies	study	NOUN
gujaf-65	42	15	on	on	ADP
gujaf-65	42	16	the	the	DET
gujaf-65	42	17	impact	impact	NOUN
gujaf-65	42	18	of	of	ADP
gujaf-65	42	19	board	board	NOUN
gujaf-65	42	20	attributes	attribute	VERB
gujaf-65	42	21	on	on	ADP
gujaf-65	42	22	environmental	environmental	ADJ
gujaf-65	42	23	disclosure	disclosure	NOUN
gujaf-65	42	24	quality	quality	NOUN
gujaf-65	42	25	in	in	ADP
gujaf-65	42	26	both	both	DET
gujaf-65	42	27	developed	developed	ADJ
gujaf-65	42	28	and	and	CCONJ
gujaf-65	42	29	developing	develop	VERB
gujaf-65	42	30	countries	country	NOUN
gujaf-65	42	31	around	around	ADP
gujaf-65	42	32	the	the	DET
gujaf-65	42	33	globe	globe	NOUN
gujaf-65	42	34	(	(	PUNCT
gujaf-65	42	35	see	see	VERB
gujaf-65	42	36	baalouch	baalouch	NOUN
gujaf-65	42	37	et	et	PROPN
gujaf-65	42	38	al	al	PROPN
gujaf-65	42	39	.	.	PROPN
gujaf-65	42	40	,	,	PUNCT
gujaf-65	42	41	2019	2019	NUM
gujaf-65	42	42	;	;	PUNCT
gujaf-65	42	43	iatridis	iatridi	NOUN
gujaf-65	42	44	,	,	PUNCT
gujaf-65	42	45	2013	2013	NUM
gujaf-65	42	46	;	;	PUNCT
gujaf-65	42	47	ismail	ismail	PROPN
gujaf-65	42	48	et	et	PROPN
gujaf-65	42	49	al	al	PROPN
gujaf-65	42	50	.	.	PROPN
gujaf-65	42	51	,	,	PUNCT
gujaf-65	42	52	2018	2018	NUM
gujaf-65	42	53	;	;	PUNCT
gujaf-65	42	54	rupley	rupley	NOUN
gujaf-65	42	55	et	et	PROPN
gujaf-65	42	56	al	al	PROPN
gujaf-65	42	57	.	.	PROPN
gujaf-65	42	58	,	,	PUNCT
gujaf-65	42	59	2012	2012	NUM
gujaf-65	42	60	)	)	PUNCT
gujaf-65	42	61	.	.	PUNCT
gujaf-65	43	1	most	most	ADJ
gujaf-65	43	2	researches	research	NOUN
gujaf-65	43	3	concentrated	concentrated	ADJ
gujaf-65	43	4	on	on	ADP
gujaf-65	43	5	measuring	measure	VERB
gujaf-65	43	6	the	the	DET
gujaf-65	43	7	quantity	quantity	NOUN
gujaf-65	43	8	and	and	CCONJ
gujaf-65	43	9	volume	volume	NOUN
gujaf-65	43	10	of	of	ADP
gujaf-65	43	11	environmental	environmental	ADJ
gujaf-65	43	12	disclosure	disclosure	NOUN
gujaf-65	43	13	(	(	PUNCT
gujaf-65	44	1	e.g	e.g	X
gujaf-65	44	2	akbas	akbas	ADJ
gujaf-65	44	3	,	,	PUNCT
gujaf-65	44	4	2016	2016	NUM
gujaf-65	44	5	;	;	PUNCT
gujaf-65	44	6	ofoegbu	ofoegbu	NOUN
gujaf-65	44	7	et	et	PROPN
gujaf-65	44	8	al	al	PROPN
gujaf-65	44	9	.	.	PROPN
gujaf-65	44	10	,	,	PUNCT
gujaf-65	44	11	2018	2018	NUM
gujaf-65	44	12	;	;	PUNCT
gujaf-65	44	13	rabi	rabi	NOUN
gujaf-65	44	14	,	,	PUNCT
gujaf-65	44	15	2019	2019	NUM
gujaf-65	44	16	;	;	PUNCT
gujaf-65	44	17	trireksani	trireksani	NOUN
gujaf-65	44	18	&	&	CCONJ
gujaf-65	44	19	djajadikerta	djajadikerta	PROPN
gujaf-65	44	20	,	,	PUNCT
gujaf-65	44	21	2016	2016	NUM
gujaf-65	44	22	)	)	PUNCT
gujaf-65	44	23	.	.	PUNCT
gujaf-65	45	1	hence	hence	ADV
gujaf-65	45	2	,	,	PUNCT
gujaf-65	45	3	since	since	SCONJ
gujaf-65	45	4	disclosure	disclosure	NOUN
gujaf-65	45	5	quality	quality	NOUN
gujaf-65	45	6	is	be	AUX
gujaf-65	45	7	scanty	scanty	ADJ
gujaf-65	45	8	globally	globally	ADV
gujaf-65	45	9	,	,	PUNCT
gujaf-65	45	10	there	there	PRON
gujaf-65	45	11	is	be	VERB
gujaf-65	45	12	need	need	NOUN
gujaf-65	45	13	for	for	ADP
gujaf-65	45	14	additional	additional	ADJ
gujaf-65	45	15	studies	study	NOUN
gujaf-65	45	16	on	on	ADP
gujaf-65	45	17	environmental	environmental	ADJ
gujaf-65	45	18	disclosure	disclosure	NOUN
gujaf-65	45	19	quality	quality	NOUN
gujaf-65	45	20	especially	especially	ADV
gujaf-65	45	21	in	in	ADP
gujaf-65	45	22	developing	develop	VERB
gujaf-65	45	23	countries	country	NOUN
gujaf-65	45	24	particularly	particularly	ADV
gujaf-65	45	25	nigeria	nigeria	PRON
gujaf-65	45	26	when	when	SCONJ
gujaf-65	45	27	little	little	ADJ
gujaf-65	45	28	effort	effort	NOUN
gujaf-65	45	29	have	have	AUX
gujaf-65	45	30	been	be	AUX
gujaf-65	45	31	made	make	VERB
gujaf-65	45	32	regarding	regard	VERB
gujaf-65	45	33	the	the	DET
gujaf-65	45	34	subject	subject	ADJ
gujaf-65	45	35	matter	matter	NOUN
gujaf-65	45	36	.	.	PUNCT
gujaf-65	46	1	therefore	therefore	ADV
gujaf-65	46	2	,	,	PUNCT
gujaf-65	46	3	in	in	ADP
gujaf-65	46	4	an	an	DET
gujaf-65	46	5	attempt	attempt	NOUN
gujaf-65	46	6	to	to	PART
gujaf-65	46	7	bridge	bridge	VERB
gujaf-65	46	8	the	the	DET
gujaf-65	46	9	identified	identify	VERB
gujaf-65	46	10	gaps	gap	NOUN
gujaf-65	46	11	and	and	CCONJ
gujaf-65	46	12	overcome	overcome	VERB
gujaf-65	46	13	literature‟s	literature‟s	ADJ
gujaf-65	46	14	limitations	limitation	NOUN
gujaf-65	46	15	the	the	DET
gujaf-65	46	16	study	study	NOUN
gujaf-65	46	17	empirically	empirically	ADV
gujaf-65	46	18	investigated	investigate	VERB
gujaf-65	46	19	impact	impact	NOUN
gujaf-65	46	20	of	of	ADP
gujaf-65	46	21	board	board	NOUN
gujaf-65	46	22	mechanism	mechanism	NOUN
gujaf-65	46	23	attributes	attribute	NOUN
gujaf-65	46	24	(	(	PUNCT
gujaf-65	46	25	size	size	NOUN
gujaf-65	46	26	,	,	PUNCT
gujaf-65	46	27	independence	independence	NOUN
gujaf-65	46	28	,	,	PUNCT
gujaf-65	46	29	gender	gender	NOUN
gujaf-65	46	30	diversity	diversity	NOUN
gujaf-65	46	31	,	,	PUNCT
gujaf-65	46	32	expertise	expertise	NOUN
gujaf-65	46	33	and	and	CCONJ
gujaf-65	46	34	nationality	nationality	NOUN
gujaf-65	46	35	)	)	PUNCT
gujaf-65	46	36	on	on	ADP
gujaf-65	46	37	environmental	environmental	ADJ
gujaf-65	46	38	disclosure	disclosure	NOUN
gujaf-65	46	39	quality	quality	NOUN
gujaf-65	46	40	of	of	ADP
gujaf-65	46	41	listed	list	VERB
gujaf-65	46	42	oil	oil	NOUN
gujaf-65	46	43	and	and	CCONJ
gujaf-65	46	44	gas	gas	NOUN
gujaf-65	46	45	firms	firm	NOUN
gujaf-65	46	46	in	in	ADP
gujaf-65	46	47	nigeria	nigeria	PROPN
gujaf-65	46	48	.	.	PUNCT
gujaf-65	47	1	this	this	DET
gujaf-65	47	2	study‟s	study‟s	ADJ
gujaf-65	47	3	motivation	motivation	NOUN
gujaf-65	47	4	is	be	AUX
gujaf-65	47	5	the	the	DET
gujaf-65	47	6	dearth	dearth	NOUN
gujaf-65	47	7	of	of	ADP
gujaf-65	47	8	studies	study	NOUN
gujaf-65	47	9	in	in	ADP
gujaf-65	47	10	the	the	DET
gujaf-65	47	11	area	area	NOUN
gujaf-65	47	12	of	of	ADP
gujaf-65	47	13	environmental	environmental	ADJ
gujaf-65	47	14	disclosure	disclosure	NOUN
gujaf-65	47	15	quality	quality	NOUN
gujaf-65	47	16	in	in	ADP
gujaf-65	47	17	developing	develop	VERB
gujaf-65	47	18	countries	country	NOUN
gujaf-65	47	19	like	like	ADP
gujaf-65	47	20	nigeria	nigeria	PRON
gujaf-65	47	21	seeing	see	VERB
gujaf-65	47	22	the	the	DET
gujaf-65	47	23	fact	fact	NOUN
gujaf-65	47	24	that	that	SCONJ
gujaf-65	47	25	nigeria‟s	nigeria‟s	ADJ
gujaf-65	47	26	stock	stock	PROPN
gujaf-65	47	27	exchange	exchange	PROPN
gujaf-65	47	28	commission	commission	PROPN
gujaf-65	47	29	(	(	PUNCT
gujaf-65	47	30	sec	sec	PROPN
gujaf-65	47	31	)	)	PUNCT
gujaf-65	47	32	recently	recently	ADV
gujaf-65	47	33	mandated	mandate	VERB
gujaf-65	47	34	all	all	DET
gujaf-65	47	35	companies	company	NOUN
gujaf-65	47	36	on	on	ADP
gujaf-65	47	37	the	the	DET
gujaf-65	47	38	stock	stock	NOUN
gujaf-65	47	39	exchange	exchange	NOUN
gujaf-65	47	40	to	to	PART
gujaf-65	47	41	report	report	VERB
gujaf-65	47	42	on	on	ADP
gujaf-65	47	43	its	its	PRON
gujaf-65	47	44	environmental	environmental	ADJ
gujaf-65	47	45	activities	activity	NOUN
gujaf-65	47	46	.	.	PUNCT
gujaf-65	48	1	2	2	X
gujaf-65	48	2	.	.	X
gujaf-65	48	3	literature	literature	NOUN
gujaf-65	48	4	review	review	PROPN
gujaf-65	48	5	and	and	CCONJ
gujaf-65	48	6	theoretical	theoretical	ADJ
gujaf-65	48	7	framework	framework	NOUN
gujaf-65	48	8	agency	agency	NOUN
gujaf-65	48	9	theory	theory	NOUN
gujaf-65	48	10	is	be	AUX
gujaf-65	48	11	a	a	DET
gujaf-65	48	12	theory	theory	NOUN
gujaf-65	48	13	that	that	PRON
gujaf-65	48	14	explains	explain	VERB
gujaf-65	48	15	the	the	DET
gujaf-65	48	16	relationship	relationship	NOUN
gujaf-65	48	17	between	between	ADP
gujaf-65	48	18	agents	agent	NOUN
gujaf-65	48	19	and	and	CCONJ
gujaf-65	48	20	principal	principal	NOUN
gujaf-65	48	21	(	(	PUNCT
gujaf-65	48	22	jensen	jensen	PROPN
gujaf-65	48	23	&	&	CCONJ
gujaf-65	48	24	meckling	meckling	PROPN
gujaf-65	48	25	,	,	PUNCT
gujaf-65	48	26	1976	1976	NUM
gujaf-65	48	27	)	)	PUNCT
gujaf-65	48	28	.	.	PUNCT
gujaf-65	49	1	agency	agency	NOUN
gujaf-65	49	2	theory	theory	NOUN
gujaf-65	49	3	recognizes	recognize	VERB
gujaf-65	49	4	that	that	SCONJ
gujaf-65	49	5	there	there	PRON
gujaf-65	49	6	is	be	VERB
gujaf-65	49	7	a	a	DET
gujaf-65	49	8	tug	tug	NOUN
gujaf-65	49	9	of	of	ADP
gujaf-65	49	10	war	war	NOUN
gujaf-65	49	11	between	between	ADP
gujaf-65	49	12	owners	owner	NOUN
gujaf-65	49	13	or	or	CCONJ
gujaf-65	49	14	principal	principal	NOUN
gujaf-65	49	15	and	and	CCONJ
gujaf-65	49	16	managers	manager	NOUN
gujaf-65	49	17	(	(	PUNCT
gujaf-65	49	18	kleiman	kleiman	NOUN
gujaf-65	49	19	,	,	PUNCT
gujaf-65	49	20	2011	2011	NUM
gujaf-65	49	21	)	)	PUNCT
gujaf-65	49	22	.	.	PUNCT
gujaf-65	50	1	the	the	DET
gujaf-65	50	2	agency	agency	NOUN
gujaf-65	50	3	problem	problem	NOUN
gujaf-65	50	4	occurs	occur	VERB
gujaf-65	50	5	due	due	ADJ
gujaf-65	50	6	to	to	ADP
gujaf-65	50	7	separation	separation	NOUN
gujaf-65	50	8	of	of	ADP
gujaf-65	50	9	ownership	ownership	NOUN
gujaf-65	50	10	from	from	ADP
gujaf-65	50	11	control	control	NOUN
gujaf-65	50	12	that	that	PRON
gujaf-65	50	13	creates	create	VERB
gujaf-65	50	14	knowledge	knowledge	NOUN
gujaf-65	50	15	and	and	CCONJ
gujaf-65	50	16	access	access	NOUN
gujaf-65	50	17	to	to	ADP
gujaf-65	50	18	information	information	NOUN
gujaf-65	50	19	gap	gap	NOUN
gujaf-65	50	20	between	between	ADP
gujaf-65	50	21	shareholders	shareholder	NOUN
gujaf-65	50	22	or	or	CCONJ
gujaf-65	50	23	investors	investor	NOUN
gujaf-65	50	24	and	and	CCONJ
gujaf-65	50	25	company	company	NOUN
gujaf-65	50	26	managers	manager	NOUN
gujaf-65	50	27	.	.	PUNCT
gujaf-65	51	1	in	in	ADP
gujaf-65	51	2	line	line	NOUN
gujaf-65	51	3	with	with	ADP
gujaf-65	51	4	agency	agency	NOUN
gujaf-65	51	5	theory	theory	NOUN
gujaf-65	51	6	information	information	NOUN
gujaf-65	51	7	disclosure	disclosure	NOUN
gujaf-65	51	8	is	be	AUX
gujaf-65	51	9	a	a	DET
gujaf-65	51	10	way	way	NOUN
gujaf-65	51	11	of	of	ADP
gujaf-65	51	12	mitigating	mitigate	VERB
gujaf-65	51	13	conflict	conflict	NOUN
gujaf-65	51	14	of	of	ADP
gujaf-65	51	15	interest	interest	NOUN
gujaf-65	51	16	between	between	ADP
gujaf-65	51	17	shareholder	shareholder	NOUN
gujaf-65	51	18	and	and	CCONJ
gujaf-65	51	19	corporate	corporate	ADJ
gujaf-65	51	20	manager	manager	NOUN
gujaf-65	51	21	.	.	PUNCT
gujaf-65	52	1	to	to	PART
gujaf-65	52	2	avoid	avoid	VERB
gujaf-65	52	3	conflicts	conflict	NOUN
gujaf-65	52	4	of	of	ADP
gujaf-65	52	5	interest	interest	NOUN
gujaf-65	52	6	,	,	PUNCT
gujaf-65	52	7	the	the	DET
gujaf-65	52	8	principal	principal	NOUN
gujaf-65	52	9	can	can	AUX
gujaf-65	52	10	establish	establish	VERB
gujaf-65	52	11	a	a	DET
gujaf-65	52	12	monitoring	monitoring	NOUN
gujaf-65	52	13	system	system	NOUN
gujaf-65	52	14	through	through	ADP
gujaf-65	52	15	which	which	PRON
gujaf-65	52	16	managers	manager	NOUN
gujaf-65	52	17	are	be	AUX
gujaf-65	52	18	disciplined	discipline	VERB
gujaf-65	52	19	to	to	PART
gujaf-65	52	20	act	act	VERB
gujaf-65	52	21	in	in	ADP
gujaf-65	52	22	their	their	PRON
gujaf-65	52	23	interest(bushman	interest(bushman	PROPN
gujaf-65	52	24	&	&	CCONJ
gujaf-65	52	25	smith	smith	PROPN
gujaf-65	52	26	,	,	PUNCT
gujaf-65	52	27	2001	2001	NUM
gujaf-65	52	28	)	)	PUNCT
gujaf-65	52	29	.	.	PUNCT
gujaf-65	53	1	over	over	ADP
gujaf-65	53	2	the	the	DET
gujaf-65	53	3	years	year	NOUN
gujaf-65	53	4	,	,	PUNCT
gujaf-65	53	5	several	several	ADJ
gujaf-65	53	6	corporate	corporate	ADJ
gujaf-65	53	7	mechanisms	mechanism	NOUN
gujaf-65	53	8	have	have	AUX
gujaf-65	53	9	been	be	AUX
gujaf-65	53	10	adopted	adopt	VERB
gujaf-65	53	11	to	to	PART
gujaf-65	53	12	address	address	VERB
gujaf-65	53	13	the	the	DET
gujaf-65	53	14	problem	problem	NOUN
gujaf-65	53	15	of	of	ADP
gujaf-65	53	16	information	information	NOUN
gujaf-65	53	17	asymmetry	asymmetry	NOUN
gujaf-65	53	18	and	and	CCONJ
gujaf-65	53	19	minimize	minimize	VERB
gujaf-65	53	20	the	the	DET
gujaf-65	53	21	conflict	conflict	NOUN
gujaf-65	53	22	of	of	ADP
gujaf-65	53	23	interest	interest	NOUN
gujaf-65	53	24	associated	associate	VERB
gujaf-65	53	25	with	with	ADP
gujaf-65	53	26	agency	agency	NOUN
gujaf-65	53	27	relations	relation	NOUN
gujaf-65	53	28	.	.	PUNCT
gujaf-65	54	1	in	in	ADP
gujaf-65	54	2	this	this	DET
gujaf-65	54	3	perspective	perspective	NOUN
gujaf-65	54	4	,	,	PUNCT
gujaf-65	54	5	the	the	DET
gujaf-65	54	6	board	board	NOUN
gujaf-65	54	7	represents	represent	VERB
gujaf-65	54	8	a	a	DET
gujaf-65	54	9	monitoring	monitoring	NOUN
gujaf-65	54	10	mechanism	mechanism	NOUN
gujaf-65	54	11	aimed	aim	VERB
gujaf-65	54	12	at	at	ADP
gujaf-65	54	13	balancing	balance	VERB
gujaf-65	54	14	the	the	DET
gujaf-65	54	15	interest	interest	NOUN
gujaf-65	54	16	of	of	ADP
gujaf-65	54	17	management	management	NOUN
gujaf-65	54	18	and	and	CCONJ
gujaf-65	54	19	shareholders	shareholder	NOUN
gujaf-65	54	20	in	in	ADP
gujaf-65	54	21	relation	relation	NOUN
gujaf-65	54	22	to	to	ADP
gujaf-65	54	23	both	both	DET
gujaf-65	54	24	financial	financial	ADJ
gujaf-65	54	25	information	information	NOUN
gujaf-65	54	26	and	and	CCONJ
gujaf-65	54	27	to	to	ADP
gujaf-65	54	28	nonfinancial	nonfinancial	ADJ
gujaf-65	54	29	information	information	NOUN
gujaf-65	54	30	like	like	ADP
gujaf-65	54	31	environmental	environmental	ADJ
gujaf-65	54	32	disclosure	disclosure	NOUN
gujaf-65	54	33	(	(	PUNCT
gujaf-65	54	34	bushman	bushman	PROPN
gujaf-65	54	35	&	&	CCONJ
gujaf-65	54	36	smith	smith	PROPN
gujaf-65	54	37	,	,	PUNCT
gujaf-65	54	38	2001	2001	NUM
gujaf-65	54	39	;	;	PUNCT
gujaf-65	54	40	prado	prado	PROPN
gujaf-65	54	41	-	-	PUNCT
gujaf-65	54	42	lorenzo	lorenzo	PROPN
gujaf-65	54	43	&	&	CCONJ
gujaf-65	54	44	garcia	garcia	PROPN
gujaf-65	54	45	-	-	PUNCT
gujaf-65	54	46	sanchez	sanchez	PROPN
gujaf-65	54	47	,	,	PUNCT
gujaf-65	54	48	2010	2010	NUM
gujaf-65	54	49	)	)	PUNCT
gujaf-65	54	50	.	.	PUNCT
gujaf-65	55	1	as	as	ADP
gujaf-65	55	2	a	a	DET
gujaf-65	55	3	result	result	NOUN
gujaf-65	55	4	,	,	PUNCT
gujaf-65	55	5	board	board	NOUN
gujaf-65	55	6	monitoring	monitoring	NOUN
gujaf-65	55	7	serves	serve	VERB
gujaf-65	55	8	as	as	ADP
gujaf-65	55	9	a	a	DET
gujaf-65	55	10	way	way	NOUN
gujaf-65	55	11	to	to	PART
gujaf-65	55	12	encourage	encourage	VERB
gujaf-65	55	13	the	the	DET
gujaf-65	55	14	disclosure	disclosure	NOUN
gujaf-65	55	15	of	of	ADP
gujaf-65	55	16	high	high	ADJ
gujaf-65	55	17	quality	quality	NOUN
gujaf-65	55	18	information	information	NOUN
gujaf-65	55	19	,	,	PUNCT
gujaf-65	55	20	thus	thus	ADV
gujaf-65	55	21	reducing	reduce	VERB
gujaf-65	55	22	information	information	NOUN
gujaf-65	55	23	asymmetry	asymmetry	NOUN
gujaf-65	55	24	and	and	CCONJ
gujaf-65	55	25	the	the	DET
gujaf-65	55	26	associated	associated	ADJ
gujaf-65	55	27	agency	agency	NOUN
gujaf-65	55	28	issues	issue	NOUN
gujaf-65	55	29	.	.	PUNCT
gujaf-65	56	1	board	board	NOUN
gujaf-65	56	2	effectiveness	effectiveness	NOUN
gujaf-65	56	3	in	in	ADP
gujaf-65	56	4	its	its	PRON
gujaf-65	56	5	monitoring	monitoring	NOUN
gujaf-65	56	6	role	role	NOUN
gujaf-65	56	7	depends	depend	VERB
gujaf-65	56	8	on	on	ADP
gujaf-65	56	9	certain	certain	ADJ
gujaf-65	56	10	attribute	attribute	NOUN
gujaf-65	56	11	of	of	ADP
gujaf-65	56	12	the	the	DET
gujaf-65	56	13	board	board	NOUN
gujaf-65	56	14	members	member	NOUN
gujaf-65	56	15	like	like	ADP
gujaf-65	56	16	size	size	NOUN
gujaf-65	56	17	,	,	PUNCT
gujaf-65	56	18	independence	independence	NOUN
gujaf-65	56	19	,	,	PUNCT
gujaf-65	56	20	expertise	expertise	NOUN
gujaf-65	56	21	,	,	PUNCT
gujaf-65	56	22	and	and	CCONJ
gujaf-65	56	23	diversity	diversity	NOUN
gujaf-65	56	24	.	.	PUNCT
gujaf-65	57	1	it	it	PRON
gujaf-65	57	2	is	be	AUX
gujaf-65	57	3	argued	argue	VERB
gujaf-65	57	4	based	base	VERB
gujaf-65	57	5	on	on	ADP
gujaf-65	57	6	agency	agency	NOUN
gujaf-65	57	7	theory	theory	NOUN
gujaf-65	57	8	that	that	SCONJ
gujaf-65	57	9	independent	independent	ADJ
gujaf-65	57	10	directors	director	NOUN
gujaf-65	57	11	usually	usually	ADV
gujaf-65	57	12	paid	pay	VERB
gujaf-65	57	13	more	more	ADJ
gujaf-65	57	14	attention	attention	NOUN
gujaf-65	57	15	to	to	ADP
gujaf-65	57	16	corporate	corporate	ADJ
gujaf-65	57	17	social	social	ADJ
gujaf-65	57	18	and	and	CCONJ
gujaf-65	57	19	environmental	environmental	ADJ
gujaf-65	57	20	responsibility	responsibility	NOUN
gujaf-65	57	21	(	(	PUNCT
gujaf-65	57	22	webb	webb	PROPN
gujaf-65	57	23	,	,	PUNCT
gujaf-65	57	24	2004	2004	NUM
gujaf-65	57	25	)	)	PUNCT
gujaf-65	57	26	in	in	ADP
gujaf-65	57	27	the	the	DET
gujaf-65	57	28	same	same	ADJ
gujaf-65	57	29	vein	vein	NOUN
gujaf-65	57	30	,	,	PUNCT
gujaf-65	57	31	eng	eng	PROPN
gujaf-65	57	32	and	and	CCONJ
gujaf-65	57	33	mak	mak	PROPN
gujaf-65	57	34	(	(	PUNCT
gujaf-65	57	35	2003	2003	NUM
gujaf-65	57	36	)	)	PUNCT
gujaf-65	57	37	disclosed	disclose	VERB
gujaf-65	57	38	that	that	SCONJ
gujaf-65	57	39	if	if	SCONJ
gujaf-65	57	40	high	high	ADJ
gujaf-65	57	41	board	board	NOUN
gujaf-65	57	42	independency	independency	NOUN
gujaf-65	57	43	could	could	AUX
gujaf-65	57	44	improves	improve	VERB
gujaf-65	57	45	not	not	PART
gujaf-65	57	46	only	only	ADV
gujaf-65	57	47	the	the	DET
gujaf-65	57	48	disclosure	disclosure	NOUN
gujaf-65	57	49	but	but	CCONJ
gujaf-65	57	50	also	also	ADV
gujaf-65	57	51	,	,	PUNCT
gujaf-65	57	52	the	the	DET
gujaf-65	57	53	quality	quality	NOUN
gujaf-65	57	54	of	of	ADP
gujaf-65	57	55	such	such	ADJ
gujaf-65	57	56	disclosure	disclosure	NOUN
gujaf-65	57	57	be	be	AUX
gujaf-65	57	58	it	it	PRON
gujaf-65	57	59	financial	financial	ADJ
gujaf-65	57	60	or	or	CCONJ
gujaf-65	57	61	otherwise	otherwise	ADV
gujaf-65	57	62	and	and	CCONJ
gujaf-65	57	63	decreases	decrease	VERB
gujaf-65	57	64	the	the	DET
gujaf-65	57	65	gains	gain	NOUN
gujaf-65	57	66	of	of	ADP
gujaf-65	57	67	suppressing	suppress	VERB
gujaf-65	57	68	the	the	DET
gujaf-65	57	69	information	information	NOUN
gujaf-65	57	70	of	of	ADP
gujaf-65	57	71	the	the	DET
gujaf-65	57	72	disclosure	disclosure	NOUN
gujaf-65	57	73	.	.	PUNCT
gujaf-65	58	1	the	the	DET
gujaf-65	58	2	argument	argument	NOUN
gujaf-65	58	3	supported	support	VERB
gujaf-65	58	4	by	by	ADP
gujaf-65	58	5	agency	agency	NOUN
gujaf-65	58	6	theory	theory	NOUN
gujaf-65	58	7	where	where	SCONJ
gujaf-65	58	8	it	it	PRON
gujaf-65	58	9	indicated	indicate	VERB
gujaf-65	58	10	that	that	SCONJ
gujaf-65	58	11	the	the	PRON
gujaf-65	58	12	larger	large	ADJ
gujaf-65	58	13	the	the	DET
gujaf-65	58	14	members	member	NOUN
gujaf-65	58	15	of	of	ADP
gujaf-65	58	16	the	the	DET
gujaf-65	58	17	board	board	NOUN
gujaf-65	58	18	,	,	PUNCT
gujaf-65	58	19	the	the	PRON
gujaf-65	58	20	more	more	ADJ
gujaf-65	58	21	the	the	DET
gujaf-65	58	22	competency	competency	NOUN
gujaf-65	58	23	of	of	ADP
gujaf-65	58	24	the	the	DET
gujaf-65	58	25	board	board	NOUN
gujaf-65	58	26	members	member	NOUN
gujaf-65	58	27	and	and	CCONJ
gujaf-65	58	28	quality	quality	NOUN
gujaf-65	58	29	of	of	ADP
gujaf-65	58	30	their	their	PRON
gujaf-65	58	31	activities	activity	NOUN
gujaf-65	58	32	thereby	thereby	ADV
gujaf-65	58	33	resulting	result	VERB
gujaf-65	58	34	to	to	ADP
gujaf-65	58	35	an	an	DET
gujaf-65	58	36	improvement	improvement	NOUN
gujaf-65	58	37	on	on	ADP
gujaf-65	58	38	disclosure	disclosure	NOUN
gujaf-65	58	39	gusau	gusau	ADJ
gujaf-65	58	40	journal	journal	NOUN
gujaf-65	58	41	of	of	ADP
gujaf-65	58	42	accounting	accounting	NOUN
gujaf-65	58	43	and	and	CCONJ
gujaf-65	58	44	finance	finance	NOUN
gujaf-65	58	45	,	,	PUNCT
gujaf-65	58	46	vol	vol	NOUN
gujaf-65	58	47	.	.	PROPN
gujaf-65	58	48	2	2	NUM
gujaf-65	58	49	,	,	PUNCT
gujaf-65	58	50	issue	issue	NOUN
gujaf-65	58	51	2	2	NUM
gujaf-65	58	52	,	,	PUNCT
gujaf-65	58	53	april	april	PROPN
gujaf-65	58	54	,	,	PUNCT
gujaf-65	58	55	2021	2021	NUM
gujaf-65	58	56	5	5	NUM
gujaf-65	58	57	issues	issue	NOUN
gujaf-65	58	58	which	which	PRON
gujaf-65	58	59	include	include	VERB
gujaf-65	58	60	environmental	environmental	ADJ
gujaf-65	58	61	disclosure	disclosure	NOUN
gujaf-65	58	62	(	(	PUNCT
gujaf-65	58	63	cheng	cheng	PROPN
gujaf-65	58	64	&	&	CCONJ
gujaf-65	58	65	courtenay	courtenay	PROPN
gujaf-65	58	66	,	,	PUNCT
gujaf-65	58	67	2006	2006	NUM
gujaf-65	58	68	;	;	PUNCT
gujaf-65	58	69	lim	lim	PROPN
gujaf-65	58	70	,	,	PUNCT
gujaf-65	58	71	matolcsy	matolcsy	NOUN
gujaf-65	58	72	,	,	PUNCT
gujaf-65	58	73	&	&	CCONJ
gujaf-65	58	74	chow	chow	PROPN
gujaf-65	58	75	,	,	PUNCT
gujaf-65	58	76	2007	2007	NUM
gujaf-65	58	77	)	)	PUNCT
gujaf-65	58	78	.	.	PUNCT
gujaf-65	59	1	in	in	ADP
gujaf-65	59	2	addition	addition	NOUN
gujaf-65	59	3	,	,	PUNCT
gujaf-65	59	4	a	a	DET
gujaf-65	59	5	more	more	ADV
gujaf-65	59	6	diverse	diverse	ADJ
gujaf-65	59	7	board	board	NOUN
gujaf-65	59	8	with	with	ADP
gujaf-65	59	9	expertise	expertise	NOUN
gujaf-65	59	10	and	and	CCONJ
gujaf-65	59	11	experience	experience	NOUN
gujaf-65	59	12	will	will	AUX
gujaf-65	59	13	help	help	VERB
gujaf-65	59	14	minimize	minimize	VERB
gujaf-65	59	15	agency	agency	NOUN
gujaf-65	59	16	conflict	conflict	NOUN
gujaf-65	59	17	and	and	CCONJ
gujaf-65	59	18	ensure	ensure	VERB
gujaf-65	59	19	that	that	SCONJ
gujaf-65	59	20	the	the	DET
gujaf-65	59	21	resources	resource	NOUN
gujaf-65	59	22	of	of	ADP
gujaf-65	59	23	the	the	DET
gujaf-65	59	24	owner	owner	NOUN
gujaf-65	59	25	are	be	AUX
gujaf-65	59	26	managed	manage	VERB
gujaf-65	59	27	effectively	effectively	ADV
gujaf-65	59	28	.	.	PUNCT
gujaf-65	60	1	female	female	ADJ
gujaf-65	60	2	directors	director	NOUN
gujaf-65	60	3	are	be	AUX
gujaf-65	60	4	more	more	ADV
gujaf-65	60	5	concerned	concerned	ADJ
gujaf-65	60	6	with	with	ADP
gujaf-65	60	7	specific	specific	ADJ
gujaf-65	60	8	aspects	aspect	NOUN
gujaf-65	60	9	of	of	ADP
gujaf-65	60	10	corporate	corporate	ADJ
gujaf-65	60	11	responsibility	responsibility	NOUN
gujaf-65	60	12	and	and	CCONJ
gujaf-65	60	13	could	could	AUX
gujaf-65	60	14	perceive	perceive	VERB
gujaf-65	60	15	sustainability	sustainability	NOUN
gujaf-65	60	16	issues	issue	NOUN
gujaf-65	60	17	more	more	ADV
gujaf-65	60	18	carefully	carefully	ADV
gujaf-65	60	19	than	than	ADP
gujaf-65	60	20	male	male	ADJ
gujaf-65	60	21	managers	manager	NOUN
gujaf-65	60	22	which	which	PRON
gujaf-65	60	23	could	could	AUX
gujaf-65	60	24	thus	thus	ADV
gujaf-65	60	25	lead	lead	VERB
gujaf-65	60	26	to	to	ADP
gujaf-65	60	27	a	a	DET
gujaf-65	60	28	greater	great	ADJ
gujaf-65	60	29	degree	degree	NOUN
gujaf-65	60	30	of	of	ADP
gujaf-65	60	31	environmental	environmental	ADJ
gujaf-65	60	32	responsibilities	responsibility	NOUN
gujaf-65	60	33	(	(	PUNCT
gujaf-65	60	34	ibrahim	ibrahim	PROPN
gujaf-65	60	35	&	&	CCONJ
gujaf-65	60	36	angelidis	angelidis	PROPN
gujaf-65	60	37	,	,	PUNCT
gujaf-65	60	38	1995	1995	NUM
gujaf-65	60	39	)	)	PUNCT
gujaf-65	60	40	.	.	PUNCT
gujaf-65	61	1	furthermore	furthermore	ADV
gujaf-65	61	2	,	,	PUNCT
gujaf-65	61	3	foreign	foreign	ADJ
gujaf-65	61	4	directors	director	NOUN
gujaf-65	61	5	are	be	AUX
gujaf-65	61	6	expected	expect	VERB
gujaf-65	61	7	to	to	PART
gujaf-65	61	8	pay	pay	VERB
gujaf-65	61	9	greater	great	ADJ
gujaf-65	61	10	attention	attention	NOUN
gujaf-65	61	11	in	in	ADP
gujaf-65	61	12	environmental	environmental	ADJ
gujaf-65	61	13	issues	issue	NOUN
gujaf-65	61	14	due	due	ADP
gujaf-65	61	15	to	to	ADP
gujaf-65	61	16	their	their	PRON
gujaf-65	61	17	international	international	ADJ
gujaf-65	61	18	exposure	exposure	NOUN
gujaf-65	61	19	.	.	PUNCT
gujaf-65	62	1	thus	thus	ADV
gujaf-65	62	2	,	,	PUNCT
gujaf-65	62	3	the	the	DET
gujaf-65	62	4	following	follow	VERB
gujaf-65	62	5	hypotheses	hypothesis	NOUN
gujaf-65	62	6	are	be	AUX
gujaf-65	62	7	proposed	propose	VERB
gujaf-65	62	8	:	:	PUNCT
gujaf-65	62	9	h1	h1	VERB
gujaf-65	62	10	board	board	NOUN
gujaf-65	62	11	independence	independence	NOUN
gujaf-65	62	12	has	have	VERB
gujaf-65	62	13	a	a	DET
gujaf-65	62	14	significant	significant	ADJ
gujaf-65	62	15	impact	impact	NOUN
gujaf-65	62	16	on	on	ADP
gujaf-65	62	17	environmental	environmental	ADJ
gujaf-65	62	18	disclosure	disclosure	NOUN
gujaf-65	62	19	quality	quality	NOUN
gujaf-65	62	20	.	.	PUNCT
gujaf-65	63	1	h1	h1	PROPN
gujaf-65	63	2	board	board	NOUN
gujaf-65	63	3	size	size	NOUN
gujaf-65	63	4	has	have	VERB
gujaf-65	63	5	a	a	DET
gujaf-65	63	6	significant	significant	ADJ
gujaf-65	63	7	impact	impact	NOUN
gujaf-65	63	8	on	on	ADP
gujaf-65	63	9	environmental	environmental	ADJ
gujaf-65	63	10	disclosure	disclosure	NOUN
gujaf-65	63	11	quality	quality	NOUN
gujaf-65	63	12	.	.	PUNCT
gujaf-65	64	1	h1	h1	PROPN
gujaf-65	64	2	board	board	NOUN
gujaf-65	64	3	gender	gender	NOUN
gujaf-65	64	4	diversity	diversity	NOUN
gujaf-65	64	5	has	have	VERB
gujaf-65	64	6	a	a	DET
gujaf-65	64	7	significant	significant	ADJ
gujaf-65	64	8	impact	impact	NOUN
gujaf-65	64	9	on	on	ADP
gujaf-65	64	10	environmental	environmental	ADJ
gujaf-65	64	11	disclosure	disclosure	NOUN
gujaf-65	64	12	quality	quality	NOUN
gujaf-65	64	13	.	.	PUNCT
gujaf-65	65	1	h1	h1	PROPN
gujaf-65	65	2	board	board	NOUN
gujaf-65	65	3	expertise	expertise	NOUN
gujaf-65	65	4	has	have	VERB
gujaf-65	65	5	a	a	DET
gujaf-65	65	6	significant	significant	ADJ
gujaf-65	65	7	impact	impact	NOUN
gujaf-65	65	8	on	on	ADP
gujaf-65	65	9	environmental	environmental	ADJ
gujaf-65	65	10	disclosure	disclosure	NOUN
gujaf-65	65	11	quality	quality	NOUN
gujaf-65	65	12	.	.	PUNCT
gujaf-65	66	1	h1	h1	PROPN
gujaf-65	66	2	board	board	PROPN
gujaf-65	66	3	nationality	nationality	NOUN
gujaf-65	66	4	has	have	VERB
gujaf-65	66	5	a	a	DET
gujaf-65	66	6	significant	significant	ADJ
gujaf-65	66	7	impact	impact	NOUN
gujaf-65	66	8	on	on	ADP
gujaf-65	66	9	environmental	environmental	ADJ
gujaf-65	66	10	disclosure	disclosure	NOUN
gujaf-65	66	11	quality	quality	NOUN
gujaf-65	66	12	.	.	PUNCT
gujaf-65	67	1	this	this	DET
gujaf-65	67	2	study	study	NOUN
gujaf-65	67	3	reviews	review	VERB
gujaf-65	67	4	some	some	DET
gujaf-65	67	5	literature	literature	NOUN
gujaf-65	67	6	in	in	ADP
gujaf-65	67	7	respect	respect	NOUN
gujaf-65	67	8	of	of	ADP
gujaf-65	67	9	board	board	NOUN
gujaf-65	67	10	mechanism	mechanism	NOUN
gujaf-65	67	11	and	and	CCONJ
gujaf-65	67	12	environmental	environmental	ADJ
gujaf-65	67	13	disclosure	disclosure	NOUN
gujaf-65	67	14	.	.	PUNCT
gujaf-65	68	1	for	for	ADP
gujaf-65	68	2	example	example	NOUN
gujaf-65	68	3	,	,	PUNCT
gujaf-65	68	4	akbas	akbas	ADP
gujaf-65	68	5	(	(	PUNCT
gujaf-65	68	6	2016	2016	NUM
gujaf-65	68	7	)	)	PUNCT
gujaf-65	68	8	conducted	conduct	VERB
gujaf-65	68	9	a	a	DET
gujaf-65	68	10	study	study	NOUN
gujaf-65	68	11	on	on	ADP
gujaf-65	68	12	impact	impact	NOUN
gujaf-65	68	13	of	of	ADP
gujaf-65	68	14	board	board	NOUN
gujaf-65	68	15	characteristic	characteristic	ADJ
gujaf-65	68	16	on	on	ADP
gujaf-65	68	17	environment	environment	NOUN
gujaf-65	68	18	disclosure	disclosure	NOUN
gujaf-65	68	19	in	in	ADP
gujaf-65	68	20	turkey	turkey	NOUN
gujaf-65	68	21	from	from	ADP
gujaf-65	68	22	agency	agency	NOUN
gujaf-65	68	23	theory	theory	NOUN
gujaf-65	68	24	perspective	perspective	NOUN
gujaf-65	68	25	.	.	PUNCT
gujaf-65	69	1	data	datum	NOUN
gujaf-65	69	2	was	be	AUX
gujaf-65	69	3	collected	collect	VERB
gujaf-65	69	4	from	from	ADP
gujaf-65	69	5	62	62	NUM
gujaf-65	69	6	sampled	sample	VERB
gujaf-65	69	7	non	non	ADJ
gujaf-65	69	8	financial	financial	ADJ
gujaf-65	69	9	turkish	turkish	ADJ
gujaf-65	69	10	firms	firm	NOUN
gujaf-65	69	11	in	in	ADP
gujaf-65	69	12	2011	2011	NUM
gujaf-65	69	13	financial	financial	ADJ
gujaf-65	69	14	year	year	NOUN
gujaf-65	69	15	.	.	PUNCT
gujaf-65	70	1	ordinary	ordinary	ADJ
gujaf-65	70	2	least	least	ADJ
gujaf-65	70	3	square	square	ADJ
gujaf-65	70	4	regression	regression	NOUN
gujaf-65	70	5	analysis	analysis	NOUN
gujaf-65	70	6	result	result	NOUN
gujaf-65	70	7	shows	show	VERB
gujaf-65	70	8	that	that	SCONJ
gujaf-65	70	9	board	board	NOUN
gujaf-65	70	10	size	size	NOUN
gujaf-65	70	11	is	be	AUX
gujaf-65	70	12	significantly	significantly	ADV
gujaf-65	70	13	and	and	CCONJ
gujaf-65	70	14	positively	positively	ADV
gujaf-65	70	15	related	relate	VERB
gujaf-65	70	16	to	to	AUX
gujaf-65	70	17	environment	environment	VERB
gujaf-65	70	18	disclosure	disclosure	NOUN
gujaf-65	70	19	with	with	ADP
gujaf-65	70	20	all	all	DET
gujaf-65	70	21	other	other	ADJ
gujaf-65	70	22	variables	variable	NOUN
gujaf-65	70	23	proved	prove	VERB
gujaf-65	70	24	to	to	PART
gujaf-65	70	25	be	be	AUX
gujaf-65	70	26	insignificant	insignificant	ADJ
gujaf-65	70	27	.	.	PUNCT
gujaf-65	71	1	however	however	ADV
gujaf-65	71	2	,	,	PUNCT
gujaf-65	71	3	the	the	DET
gujaf-65	71	4	study	study	NOUN
gujaf-65	71	5	has	have	VERB
gujaf-65	71	6	some	some	DET
gujaf-65	71	7	deficiencies	deficiency	NOUN
gujaf-65	71	8	as	as	SCONJ
gujaf-65	71	9	the	the	DET
gujaf-65	71	10	research	research	NOUN
gujaf-65	71	11	was	be	AUX
gujaf-65	71	12	based	base	VERB
gujaf-65	71	13	on	on	ADP
gujaf-65	71	14	only	only	ADV
gujaf-65	71	15	one	one	NUM
gujaf-65	71	16	-	-	PUNCT
gujaf-65	71	17	year	year	NOUN
gujaf-65	71	18	data	datum	NOUN
gujaf-65	71	19	and	and	CCONJ
gujaf-65	71	20	time	time	NOUN
gujaf-65	71	21	effect	effect	NOUN
gujaf-65	71	22	was	be	AUX
gujaf-65	71	23	not	not	PART
gujaf-65	71	24	considered	consider	VERB
gujaf-65	71	25	.	.	PUNCT
gujaf-65	72	1	rabi	rabi	NOUN
gujaf-65	72	2	(	(	PUNCT
gujaf-65	72	3	2019	2019	NUM
gujaf-65	72	4	)	)	PUNCT
gujaf-65	72	5	conducted	conduct	VERB
gujaf-65	72	6	a	a	DET
gujaf-65	72	7	study	study	NOUN
gujaf-65	72	8	on	on	ADP
gujaf-65	72	9	the	the	DET
gujaf-65	72	10	relationship	relationship	NOUN
gujaf-65	72	11	between	between	ADP
gujaf-65	72	12	board	board	NOUN
gujaf-65	72	13	characteristic	characteristic	ADJ
gujaf-65	72	14	and	and	CCONJ
gujaf-65	72	15	environmental	environmental	ADJ
gujaf-65	72	16	disclosure	disclosure	NOUN
gujaf-65	72	17	in	in	ADP
gujaf-65	72	18	jordan	jordan	PROPN
gujaf-65	72	19	using	use	VERB
gujaf-65	72	20	agency	agency	NOUN
gujaf-65	72	21	theory	theory	NOUN
gujaf-65	72	22	to	to	PART
gujaf-65	72	23	back	back	VERB
gujaf-65	72	24	the	the	DET
gujaf-65	72	25	study	study	NOUN
gujaf-65	72	26	.	.	PUNCT
gujaf-65	73	1	a	a	DET
gujaf-65	73	2	sample	sample	NOUN
gujaf-65	73	3	of	of	ADP
gujaf-65	73	4	63	63	NUM
gujaf-65	73	5	listed	list	VERB
gujaf-65	73	6	industrial	industrial	ADJ
gujaf-65	73	7	companies	company	NOUN
gujaf-65	73	8	was	be	AUX
gujaf-65	73	9	study	study	NOUN
gujaf-65	73	10	and	and	CCONJ
gujaf-65	73	11	panel	panel	NOUN
gujaf-65	73	12	data	datum	NOUN
gujaf-65	73	13	were	be	AUX
gujaf-65	73	14	obtained	obtain	VERB
gujaf-65	73	15	from	from	ADP
gujaf-65	73	16	their	their	PRON
gujaf-65	73	17	annual	annual	ADJ
gujaf-65	73	18	report	report	NOUN
gujaf-65	73	19	from	from	ADP
gujaf-65	73	20	2014	2014	NUM
gujaf-65	73	21	to	to	ADP
gujaf-65	73	22	2017	2017	NUM
gujaf-65	73	23	.	.	PUNCT
gujaf-65	74	1	the	the	DET
gujaf-65	74	2	regression	regression	NOUN
gujaf-65	74	3	result	result	NOUN
gujaf-65	74	4	revealed	reveal	VERB
gujaf-65	74	5	that	that	SCONJ
gujaf-65	74	6	board	board	NOUN
gujaf-65	74	7	size	size	NOUN
gujaf-65	74	8	significantly	significantly	ADV
gujaf-65	74	9	and	and	CCONJ
gujaf-65	74	10	positively	positively	ADV
gujaf-65	74	11	affects	affect	VERB
gujaf-65	74	12	environmental	environmental	ADJ
gujaf-65	74	13	disclosure	disclosure	NOUN
gujaf-65	74	14	.	.	PUNCT
gujaf-65	75	1	board	board	NOUN
gujaf-65	75	2	independence	independence	NOUN
gujaf-65	75	3	on	on	ADP
gujaf-65	75	4	the	the	DET
gujaf-65	75	5	other	other	ADJ
gujaf-65	75	6	hand	hand	NOUN
gujaf-65	75	7	has	have	VERB
gujaf-65	75	8	insignificant	insignificant	ADJ
gujaf-65	75	9	effect	effect	NOUN
gujaf-65	75	10	on	on	ADP
gujaf-65	75	11	the	the	DET
gujaf-65	75	12	level	level	NOUN
gujaf-65	75	13	of	of	ADP
gujaf-65	75	14	environmental	environmental	ADJ
gujaf-65	75	15	disclosure	disclosure	NOUN
gujaf-65	75	16	in	in	ADP
gujaf-65	75	17	jordan	jordan	PROPN
gujaf-65	75	18	.	.	PUNCT
gujaf-65	76	1	the	the	DET
gujaf-65	76	2	study	study	NOUN
gujaf-65	76	3	was	be	AUX
gujaf-65	76	4	however	however	ADV
gujaf-65	76	5	conducted	conduct	VERB
gujaf-65	76	6	in	in	ADP
gujaf-65	76	7	a	a	DET
gujaf-65	76	8	country	country	NOUN
gujaf-65	76	9	having	have	VERB
gujaf-65	76	10	different	different	ADJ
gujaf-65	76	11	regulatory	regulatory	ADJ
gujaf-65	76	12	regime	regime	NOUN
gujaf-65	76	13	different	different	ADJ
gujaf-65	76	14	from	from	ADP
gujaf-65	76	15	what	what	PRON
gujaf-65	76	16	is	be	AUX
gujaf-65	76	17	obtainable	obtainable	ADJ
gujaf-65	76	18	in	in	ADP
gujaf-65	76	19	nigeria	nigeria	PROPN
gujaf-65	76	20	and	and	CCONJ
gujaf-65	76	21	also	also	ADV
gujaf-65	76	22	,	,	PUNCT
gujaf-65	76	23	the	the	DET
gujaf-65	76	24	study	study	NOUN
gujaf-65	76	25	considered	consider	VERB
gujaf-65	76	26	a	a	DET
gujaf-65	76	27	four	four	NUM
gujaf-65	76	28	year	year	NOUN
gujaf-65	76	29	period	period	NOUN
gujaf-65	76	30	which	which	PRON
gujaf-65	76	31	can	can	AUX
gujaf-65	76	32	also	also	ADV
gujaf-65	76	33	be	be	AUX
gujaf-65	76	34	improved	improve	VERB
gujaf-65	76	35	upon	upon	SCONJ
gujaf-65	76	36	.	.	PUNCT
gujaf-65	77	1	ofoegbu	ofoegbu	PROPN
gujaf-65	77	2	,	,	PUNCT
gujaf-65	77	3	odoemelam	odoemelam	PROPN
gujaf-65	77	4	,	,	PUNCT
gujaf-65	77	5	and	and	CCONJ
gujaf-65	77	6	okafor	okafor	PROPN
gujaf-65	77	7	(	(	PUNCT
gujaf-65	77	8	2018	2018	NUM
gujaf-65	77	9	)	)	PUNCT
gujaf-65	77	10	examined	examine	VERB
gujaf-65	77	11	the	the	DET
gujaf-65	77	12	influence	influence	NOUN
gujaf-65	77	13	of	of	ADP
gujaf-65	77	14	board	board	NOUN
gujaf-65	77	15	characteristic	characteristic	ADJ
gujaf-65	77	16	on	on	ADP
gujaf-65	77	17	environmental	environmental	ADJ
gujaf-65	77	18	disclosure	disclosure	NOUN
gujaf-65	77	19	quantity	quantity	NOUN
gujaf-65	77	20	using	use	VERB
gujaf-65	77	21	data	datum	NOUN
gujaf-65	77	22	collected	collect	VERB
gujaf-65	77	23	via	via	ADP
gujaf-65	77	24	annual	annual	ADJ
gujaf-65	77	25	reports	report	NOUN
gujaf-65	77	26	of	of	ADP
gujaf-65	77	27	213	213	NUM
gujaf-65	77	28	south	south	ADJ
gujaf-65	77	29	africa	africa	PROPN
gujaf-65	77	30	and	and	CCONJ
gujaf-65	77	31	90	90	NUM
gujaf-65	77	32	nigeria	nigeria	NOUN
gujaf-65	77	33	environmentally	environmentally	ADV
gujaf-65	77	34	sensitive	sensitive	ADJ
gujaf-65	77	35	firms	firm	NOUN
gujaf-65	77	36	for	for	ADP
gujaf-65	77	37	the	the	DET
gujaf-65	77	38	year	year	NOUN
gujaf-65	77	39	2015	2015	NUM
gujaf-65	77	40	.	.	PUNCT
gujaf-65	78	1	the	the	DET
gujaf-65	78	2	study	study	NOUN
gujaf-65	78	3	was	be	AUX
gujaf-65	78	4	grounded	ground	VERB
gujaf-65	78	5	base	base	NOUN
gujaf-65	78	6	on	on	ADP
gujaf-65	78	7	legitimacy	legitimacy	NOUN
gujaf-65	78	8	and	and	CCONJ
gujaf-65	78	9	stakeholder	stakeholder	NOUN
gujaf-65	78	10	theory	theory	NOUN
gujaf-65	78	11	.	.	PUNCT
gujaf-65	79	1	the	the	DET
gujaf-65	79	2	result	result	NOUN
gujaf-65	79	3	shows	show	VERB
gujaf-65	79	4	that	that	SCONJ
gujaf-65	79	5	board	board	NOUN
gujaf-65	79	6	size	size	NOUN
gujaf-65	79	7	and	and	CCONJ
gujaf-65	79	8	board	board	NOUN
gujaf-65	79	9	independence	independence	NOUN
gujaf-65	79	10	significantly	significantly	ADV
gujaf-65	79	11	influences	influence	VERB
gujaf-65	79	12	extent	extent	NOUN
gujaf-65	79	13	of	of	ADP
gujaf-65	79	14	environmental	environmental	ADJ
gujaf-65	79	15	disclosure	disclosure	NOUN
gujaf-65	79	16	.	.	PUNCT
gujaf-65	80	1	however	however	ADV
gujaf-65	80	2	,	,	PUNCT
gujaf-65	80	3	the	the	DET
gujaf-65	80	4	study	study	NOUN
gujaf-65	80	5	has	have	VERB
gujaf-65	80	6	some	some	DET
gujaf-65	80	7	deficiencies	deficiency	NOUN
gujaf-65	80	8	as	as	SCONJ
gujaf-65	80	9	cross	cross	PROPN
gujaf-65	80	10	sectional	sectional	ADJ
gujaf-65	80	11	data	datum	NOUN
gujaf-65	80	12	was	be	AUX
gujaf-65	80	13	used	use	VERB
gujaf-65	80	14	and	and	CCONJ
gujaf-65	80	15	time	time	NOUN
gujaf-65	80	16	effect	effect	NOUN
gujaf-65	80	17	was	be	AUX
gujaf-65	80	18	not	not	PART
gujaf-65	80	19	considered	consider	VERB
gujaf-65	80	20	.	.	PUNCT
gujaf-65	81	1	abubakar	abubakar	PROPN
gujaf-65	81	2	and	and	CCONJ
gujaf-65	81	3	moses	moses	PROPN
gujaf-65	81	4	(	(	PUNCT
gujaf-65	81	5	2020	2020	NUM
gujaf-65	81	6	)	)	PUNCT
gujaf-65	81	7	examine	examine	VERB
gujaf-65	81	8	the	the	DET
gujaf-65	81	9	effect	effect	NOUN
gujaf-65	81	10	of	of	ADP
gujaf-65	81	11	corporate	corporate	ADJ
gujaf-65	81	12	governance	governance	NOUN
gujaf-65	81	13	attributes	attribute	NOUN
gujaf-65	81	14	on	on	ADP
gujaf-65	81	15	environment	environment	NOUN
gujaf-65	81	16	disclosure	disclosure	NOUN
gujaf-65	81	17	using	use	VERB
gujaf-65	81	18	data	datum	NOUN
gujaf-65	81	19	collected	collect	VERB
gujaf-65	81	20	from	from	ADP
gujaf-65	81	21	20	20	NUM
gujaf-65	81	22	quoted	quote	VERB
gujaf-65	81	23	manufacturing	manufacturing	NOUN
gujaf-65	81	24	companies	company	NOUN
gujaf-65	81	25	in	in	ADP
gujaf-65	81	26	nigeria	nigeria	PROPN
gujaf-65	81	27	covering	cover	VERB
gujaf-65	81	28	2012	2012	NUM
gujaf-65	81	29	to	to	ADP
gujaf-65	81	30	2018	2018	NUM
gujaf-65	81	31	.	.	PUNCT
gujaf-65	82	1	regression	regression	NOUN
gujaf-65	82	2	result	result	NOUN
gujaf-65	82	3	revealed	reveal	VERB
gujaf-65	82	4	that	that	SCONJ
gujaf-65	82	5	board	board	NOUN
gujaf-65	82	6	independence	independence	NOUN
gujaf-65	82	7	has	have	VERB
gujaf-65	82	8	a	a	DET
gujaf-65	82	9	significant	significant	ADJ
gujaf-65	82	10	positive	positive	ADJ
gujaf-65	82	11	effect	effect	NOUN
gujaf-65	82	12	while	while	SCONJ
gujaf-65	82	13	diversity	diversity	NOUN
gujaf-65	82	14	in	in	ADP
gujaf-65	82	15	terms	term	NOUN
gujaf-65	82	16	of	of	ADP
gujaf-65	82	17	nationality	nationality	NOUN
gujaf-65	82	18	and	and	CCONJ
gujaf-65	82	19	expertise	expertise	NOUN
gujaf-65	82	20	has	have	VERB
gujaf-65	82	21	no	no	DET
gujaf-65	82	22	significant	significant	ADJ
gujaf-65	82	23	effect	effect	NOUN
gujaf-65	82	24	on	on	ADP
gujaf-65	82	25	environment	environment	NOUN
gujaf-65	82	26	disclosure	disclosure	NOUN
gujaf-65	82	27	of	of	ADP
gujaf-65	82	28	the	the	DET
gujaf-65	82	29	sampled	sample	VERB
gujaf-65	82	30	company	company	NOUN
gujaf-65	82	31	gusau	gusau	ADJ
gujaf-65	82	32	journal	journal	NOUN
gujaf-65	82	33	of	of	ADP
gujaf-65	82	34	accounting	accounting	NOUN
gujaf-65	82	35	and	and	CCONJ
gujaf-65	82	36	finance	finance	NOUN
gujaf-65	82	37	,	,	PUNCT
gujaf-65	82	38	vol	vol	NOUN
gujaf-65	82	39	.	.	PROPN
gujaf-65	82	40	2	2	NUM
gujaf-65	82	41	,	,	PUNCT
gujaf-65	82	42	issue	issue	NOUN
gujaf-65	82	43	2	2	NUM
gujaf-65	82	44	,	,	PUNCT
gujaf-65	82	45	april	april	PROPN
gujaf-65	82	46	,	,	PUNCT
gujaf-65	82	47	2021	2021	NUM
gujaf-65	82	48	6	6	NUM
gujaf-65	82	49	trireksani	trireksani	NOUN
gujaf-65	82	50	and	and	CCONJ
gujaf-65	82	51	djajadikerta	djajadikerta	NOUN
gujaf-65	82	52	(	(	PUNCT
gujaf-65	82	53	2016	2016	NUM
gujaf-65	82	54	)	)	PUNCT
gujaf-65	82	55	empirically	empirically	ADV
gujaf-65	82	56	examined	examine	VERB
gujaf-65	82	57	the	the	DET
gujaf-65	82	58	relationship	relationship	NOUN
gujaf-65	82	59	between	between	ADP
gujaf-65	82	60	board	board	NOUN
gujaf-65	82	61	independence	independence	NOUN
gujaf-65	82	62	and	and	CCONJ
gujaf-65	82	63	environment	environment	NOUN
gujaf-65	82	64	disclosure	disclosure	NOUN
gujaf-65	82	65	practice	practice	NOUN
gujaf-65	82	66	.	.	PUNCT
gujaf-65	83	1	the	the	DET
gujaf-65	83	2	study	study	NOUN
gujaf-65	83	3	used	use	VERB
gujaf-65	83	4	samples	sample	NOUN
gujaf-65	83	5	of	of	ADP
gujaf-65	83	6	38	38	NUM
gujaf-65	83	7	listed	list	VERB
gujaf-65	83	8	mining	mining	NOUN
gujaf-65	83	9	companies	company	NOUN
gujaf-65	83	10	on	on	ADP
gujaf-65	83	11	indonesia	indonesia	PROPN
gujaf-65	83	12	stock	stock	PROPN
gujaf-65	83	13	exchange	exchange	PROPN
gujaf-65	83	14	for	for	ADP
gujaf-65	83	15	the	the	DET
gujaf-65	83	16	individual	individual	ADJ
gujaf-65	83	17	year	year	NOUN
gujaf-65	83	18	2012	2012	NUM
gujaf-65	83	19	.	.	PUNCT
gujaf-65	84	1	the	the	DET
gujaf-65	84	2	regression	regression	NOUN
gujaf-65	84	3	result	result	NOUN
gujaf-65	84	4	revealed	reveal	VERB
gujaf-65	84	5	that	that	SCONJ
gujaf-65	84	6	board	board	NOUN
gujaf-65	84	7	size	size	NOUN
gujaf-65	84	8	has	have	VERB
gujaf-65	84	9	a	a	DET
gujaf-65	84	10	significant	significant	ADJ
gujaf-65	84	11	positive	positive	ADJ
gujaf-65	84	12	effect	effect	NOUN
gujaf-65	84	13	while	while	SCONJ
gujaf-65	84	14	board	board	NOUN
gujaf-65	84	15	independence	independence	NOUN
gujaf-65	84	16	and	and	CCONJ
gujaf-65	84	17	gender	gender	NOUN
gujaf-65	84	18	diversity	diversity	NOUN
gujaf-65	84	19	has	have	VERB
gujaf-65	84	20	no	no	DET
gujaf-65	84	21	significant	significant	ADJ
gujaf-65	84	22	effect	effect	NOUN
gujaf-65	84	23	on	on	ADP
gujaf-65	84	24	the	the	DET
gujaf-65	84	25	level	level	NOUN
gujaf-65	84	26	of	of	ADP
gujaf-65	84	27	environmental	environmental	ADJ
gujaf-65	84	28	disclosure	disclosure	NOUN
gujaf-65	84	29	.	.	PUNCT
gujaf-65	85	1	similarly	similarly	ADV
gujaf-65	85	2	,	,	PUNCT
gujaf-65	85	3	fortunella	fortunella	NOUN
gujaf-65	85	4	and	and	CCONJ
gujaf-65	85	5	hadiprajitno	hadiprajitno	PROPN
gujaf-65	85	6	(	(	PUNCT
gujaf-65	85	7	2015	2015	NUM
gujaf-65	85	8	)	)	PUNCT
gujaf-65	85	9	also	also	ADV
gujaf-65	85	10	found	find	VERB
gujaf-65	85	11	that	that	SCONJ
gujaf-65	85	12	board	board	NOUN
gujaf-65	85	13	independence	independence	NOUN
gujaf-65	85	14	and	and	CCONJ
gujaf-65	85	15	board	board	NOUN
gujaf-65	85	16	size	size	NOUN
gujaf-65	85	17	has	have	VERB
gujaf-65	85	18	a	a	DET
gujaf-65	85	19	significant	significant	ADJ
gujaf-65	85	20	positive	positive	ADJ
gujaf-65	85	21	influence	influence	NOUN
gujaf-65	85	22	on	on	ADP
gujaf-65	85	23	environmental	environmental	ADJ
gujaf-65	85	24	disclosure	disclosure	NOUN
gujaf-65	85	25	in	in	ADP
gujaf-65	85	26	indonesia	indonesia	PROPN
gujaf-65	85	27	.	.	PUNCT
gujaf-65	86	1	however	however	ADV
gujaf-65	86	2	board	board	PROPN
gujaf-65	86	3	gender	gender	NOUN
gujaf-65	86	4	has	have	VERB
gujaf-65	86	5	in	in	ADP
gujaf-65	86	6	insignificant	insignificant	ADJ
gujaf-65	86	7	influence	influence	NOUN
gujaf-65	86	8	on	on	ADP
gujaf-65	86	9	environmental	environmental	ADJ
gujaf-65	86	10	disclosure	disclosure	NOUN
gujaf-65	86	11	.	.	PUNCT
gujaf-65	87	1	however	however	ADV
gujaf-65	87	2	both	both	DET
gujaf-65	87	3	study	study	NOUN
gujaf-65	87	4	could	could	AUX
gujaf-65	87	5	be	be	AUX
gujaf-65	87	6	improved	improve	VERB
gujaf-65	87	7	upon	upon	SCONJ
gujaf-65	87	8	by	by	ADP
gujaf-65	87	9	increasing	increase	VERB
gujaf-65	87	10	the	the	DET
gujaf-65	87	11	number	number	NOUN
gujaf-65	87	12	of	of	ADP
gujaf-65	87	13	period	period	NOUN
gujaf-65	87	14	covered	cover	VERB
gujaf-65	87	15	.	.	PUNCT
gujaf-65	88	1	moreover	moreover	ADV
gujaf-65	88	2	,	,	PUNCT
gujaf-65	88	3	emmanuel	emmanuel	PROPN
gujaf-65	88	4	,	,	PUNCT
gujaf-65	88	5	uwuigbe	uwuigbe	PROPN
gujaf-65	88	6	,	,	PUNCT
gujaf-65	88	7	teddy	teddy	PROPN
gujaf-65	88	8	,	,	PUNCT
gujaf-65	88	9	tolulope	tolulope	NOUN
gujaf-65	88	10	and	and	CCONJ
gujaf-65	88	11	eyitomi	eyitomi	NOUN
gujaf-65	88	12	(	(	PUNCT
gujaf-65	88	13	2018	2018	NUM
gujaf-65	88	14	)	)	PUNCT
gujaf-65	88	15	empirically	empirically	ADV
gujaf-65	88	16	studied	study	VERB
gujaf-65	88	17	impact	impact	NOUN
gujaf-65	88	18	of	of	ADP
gujaf-65	88	19	corporate	corporate	ADJ
gujaf-65	88	20	diversity	diversity	NOUN
gujaf-65	88	21	on	on	ADP
gujaf-65	88	22	corporate	corporate	ADJ
gujaf-65	88	23	social	social	ADJ
gujaf-65	88	24	environmental	environmental	ADJ
gujaf-65	88	25	disclosure	disclosure	NOUN
gujaf-65	88	26	by	by	ADP
gujaf-65	88	27	employing	employ	VERB
gujaf-65	88	28	content	content	NOUN
gujaf-65	88	29	analysis	analysis	NOUN
gujaf-65	88	30	on	on	ADP
gujaf-65	88	31	annual	annual	ADJ
gujaf-65	88	32	report	report	NOUN
gujaf-65	88	33	of	of	ADP
gujaf-65	88	34	17	17	NUM
gujaf-65	88	35	listed	list	VERB
gujaf-65	88	36	manufacturing	manufacturing	NOUN
gujaf-65	88	37	firms	firm	NOUN
gujaf-65	88	38	in	in	ADP
gujaf-65	88	39	nigeria	nigeria	PROPN
gujaf-65	88	40	covering	cover	VERB
gujaf-65	88	41	2012	2012	NUM
gujaf-65	88	42	to	to	ADP
gujaf-65	88	43	2016	2016	NUM
gujaf-65	88	44	.	.	PUNCT
gujaf-65	89	1	stepwise	stepwise	PROPN
gujaf-65	89	2	regression	regression	NOUN
gujaf-65	89	3	analysis	analysis	NOUN
gujaf-65	89	4	result	result	NOUN
gujaf-65	89	5	indicates	indicate	VERB
gujaf-65	89	6	that	that	SCONJ
gujaf-65	89	7	board	board	NOUN
gujaf-65	89	8	size	size	NOUN
gujaf-65	89	9	,	,	PUNCT
gujaf-65	89	10	female	female	ADJ
gujaf-65	89	11	and	and	CCONJ
gujaf-65	89	12	foreign	foreign	ADJ
gujaf-65	89	13	director	director	NOUN
gujaf-65	89	14	have	have	VERB
gujaf-65	89	15	significant	significant	ADJ
gujaf-65	89	16	positive	positive	ADJ
gujaf-65	89	17	influence	influence	NOUN
gujaf-65	89	18	on	on	ADP
gujaf-65	89	19	corporate	corporate	ADJ
gujaf-65	89	20	social	social	ADJ
gujaf-65	89	21	environment	environment	NOUN
gujaf-65	89	22	disclosure	disclosure	NOUN
gujaf-65	89	23	.	.	PUNCT
gujaf-65	90	1	however	however	ADV
gujaf-65	90	2	board	board	NOUN
gujaf-65	90	3	independence	independence	NOUN
gujaf-65	90	4	has	have	VERB
gujaf-65	90	5	an	an	DET
gujaf-65	90	6	insignificant	insignificant	ADJ
gujaf-65	90	7	relationship	relationship	NOUN
gujaf-65	90	8	.	.	PUNCT
gujaf-65	91	1	ahmad	ahmad	PROPN
gujaf-65	91	2	and	and	CCONJ
gujaf-65	91	3	nosakhare	nosakhare	NOUN
gujaf-65	91	4	(	(	PUNCT
gujaf-65	91	5	2015	2015	NUM
gujaf-65	91	6	)	)	PUNCT
gujaf-65	91	7	utilized	utilize	VERB
gujaf-65	91	8	content	content	NOUN
gujaf-65	91	9	analysis	analysis	NOUN
gujaf-65	91	10	on	on	ADP
gujaf-65	91	11	annual	annual	ADJ
gujaf-65	91	12	report	report	NOUN
gujaf-65	91	13	229	229	NUM
gujaf-65	91	14	non	non	ADJ
gujaf-65	91	15	-	-	ADJ
gujaf-65	91	16	financial	financial	ADJ
gujaf-65	91	17	companies	company	NOUN
gujaf-65	91	18	in	in	ADP
gujaf-65	91	19	malaysia	malaysia	PROPN
gujaf-65	91	20	and	and	CCONJ
gujaf-65	91	21	found	find	VERB
gujaf-65	91	22	that	that	SCONJ
gujaf-65	91	23	that	that	DET
gujaf-65	91	24	foreign	foreign	ADJ
gujaf-65	91	25	director	director	NOUN
gujaf-65	91	26	is	be	AUX
gujaf-65	91	27	significantly	significantly	ADV
gujaf-65	91	28	associated	associate	VERB
gujaf-65	91	29	with	with	ADP
gujaf-65	91	30	the	the	DET
gujaf-65	91	31	extent	extent	NOUN
gujaf-65	91	32	of	of	ADP
gujaf-65	91	33	environmental	environmental	ADJ
gujaf-65	91	34	disclosure	disclosure	NOUN
gujaf-65	91	35	.	.	PUNCT
gujaf-65	92	1	however	however	ADV
gujaf-65	92	2	board	board	PROPN
gujaf-65	92	3	independence	independence	NOUN
gujaf-65	92	4	director	director	NOUN
gujaf-65	92	5	is	be	AUX
gujaf-65	92	6	insignificantly	insignificantly	ADV
gujaf-65	92	7	associated	associate	VERB
gujaf-65	92	8	with	with	ADP
gujaf-65	92	9	the	the	DET
gujaf-65	92	10	extent	extent	NOUN
gujaf-65	92	11	of	of	ADP
gujaf-65	92	12	environmental	environmental	ADJ
gujaf-65	92	13	disclosure	disclosure	NOUN
gujaf-65	92	14	.	.	PUNCT
gujaf-65	93	1	contrary	contrary	ADJ
gujaf-65	93	2	to	to	ADP
gujaf-65	93	3	the	the	DET
gujaf-65	93	4	previous	previous	ADJ
gujaf-65	93	5	studies	study	NOUN
gujaf-65	93	6	above	above	ADV
gujaf-65	93	7	,	,	PUNCT
gujaf-65	93	8	baalouch	baalouch	ADJ
gujaf-65	93	9	,	,	PUNCT
gujaf-65	93	10	damak	damak	ADJ
gujaf-65	93	11	,	,	PUNCT
gujaf-65	93	12	and	and	CCONJ
gujaf-65	93	13	khaled	khaled	PROPN
gujaf-65	93	14	(	(	PUNCT
gujaf-65	93	15	2019	2019	NUM
gujaf-65	93	16	)	)	PUNCT
gujaf-65	93	17	conducted	conduct	VERB
gujaf-65	93	18	a	a	DET
gujaf-65	93	19	study	study	NOUN
gujaf-65	93	20	on	on	ADP
gujaf-65	93	21	the	the	DET
gujaf-65	93	22	determinant	determinant	NOUN
gujaf-65	93	23	of	of	ADP
gujaf-65	93	24	environmental	environmental	ADJ
gujaf-65	93	25	disclosure	disclosure	NOUN
gujaf-65	93	26	quality	quality	NOUN
gujaf-65	93	27	in	in	ADP
gujaf-65	93	28	france	france	PROPN
gujaf-65	93	29	base	base	NOUN
gujaf-65	93	30	on	on	ADP
gujaf-65	93	31	multiply	multiply	NOUN
gujaf-65	93	32	theory	theory	NOUN
gujaf-65	93	33	framework	framework	NOUN
gujaf-65	93	34	.	.	PUNCT
gujaf-65	94	1	data	datum	NOUN
gujaf-65	94	2	from	from	ADP
gujaf-65	94	3	570	570	NUM
gujaf-65	94	4	firm	firm	ADJ
gujaf-65	94	5	-	-	PUNCT
gujaf-65	94	6	year	year	NOUN
gujaf-65	94	7	observations	observation	NOUN
gujaf-65	94	8	of	of	ADP
gujaf-65	94	9	listed	list	VERB
gujaf-65	94	10	french	french	ADJ
gujaf-65	94	11	companies	company	NOUN
gujaf-65	94	12	from	from	ADP
gujaf-65	94	13	2009	2009	NUM
gujaf-65	94	14	to	to	ADP
gujaf-65	94	15	2014	2014	NUM
gujaf-65	94	16	were	be	AUX
gujaf-65	94	17	obtained	obtain	VERB
gujaf-65	94	18	and	and	CCONJ
gujaf-65	94	19	content	content	ADJ
gujaf-65	94	20	analysis	analysis	NOUN
gujaf-65	94	21	was	be	AUX
gujaf-65	94	22	used	use	VERB
gujaf-65	94	23	on	on	ADP
gujaf-65	94	24	the	the	DET
gujaf-65	94	25	annual	annual	ADJ
gujaf-65	94	26	reports	report	NOUN
gujaf-65	94	27	to	to	PART
gujaf-65	94	28	measure	measure	VERB
gujaf-65	94	29	the	the	DET
gujaf-65	94	30	quality	quality	NOUN
gujaf-65	94	31	of	of	ADP
gujaf-65	94	32	the	the	DET
gujaf-65	94	33	disclosures	disclosure	NOUN
gujaf-65	94	34	.	.	PUNCT
gujaf-65	95	1	regression	regression	NOUN
gujaf-65	95	2	analysis	analysis	NOUN
gujaf-65	95	3	result	result	NOUN
gujaf-65	95	4	showed	show	VERB
gujaf-65	95	5	that	that	SCONJ
gujaf-65	95	6	the	the	DET
gujaf-65	95	7	board	board	NOUN
gujaf-65	95	8	independence	independence	NOUN
gujaf-65	95	9	has	have	VERB
gujaf-65	95	10	significant	significant	ADJ
gujaf-65	95	11	negative	negative	ADJ
gujaf-65	95	12	impact	impact	NOUN
gujaf-65	95	13	while	while	SCONJ
gujaf-65	95	14	gender	gender	NOUN
gujaf-65	95	15	diversity	diversity	NOUN
gujaf-65	95	16	has	have	VERB
gujaf-65	95	17	a	a	DET
gujaf-65	95	18	significantly	significantly	ADV
gujaf-65	95	19	and	and	CCONJ
gujaf-65	95	20	positively	positively	ADV
gujaf-65	95	21	influences	influence	VERB
gujaf-65	95	22	environmental	environmental	ADJ
gujaf-65	95	23	disclosure	disclosure	NOUN
gujaf-65	95	24	quality	quality	NOUN
gujaf-65	95	25	.	.	PUNCT
gujaf-65	96	1	furthermore	furthermore	ADV
gujaf-65	96	2	,	,	PUNCT
gujaf-65	96	3	rupley	rupley	NOUN
gujaf-65	96	4	,	,	PUNCT
gujaf-65	96	5	brown	brown	NOUN
gujaf-65	96	6	and	and	CCONJ
gujaf-65	96	7	marshall	marshall	PROPN
gujaf-65	96	8	(	(	PUNCT
gujaf-65	96	9	2012	2012	NUM
gujaf-65	96	10	)	)	PUNCT
gujaf-65	96	11	investigated	investigate	VERB
gujaf-65	96	12	the	the	DET
gujaf-65	96	13	determinant	determinant	NOUN
gujaf-65	96	14	of	of	ADP
gujaf-65	96	15	environment	environment	NOUN
gujaf-65	96	16	disclosure	disclosure	NOUN
gujaf-65	96	17	quality	quality	NOUN
gujaf-65	96	18	using	use	VERB
gujaf-65	96	19	data	datum	NOUN
gujaf-65	96	20	of	of	ADP
gujaf-65	96	21	127	127	NUM
gujaf-65	96	22	firms	firm	NOUN
gujaf-65	96	23	from	from	ADP
gujaf-65	96	24	2000	2000	NUM
gujaf-65	96	25	to	to	ADP
gujaf-65	96	26	2005	2005	NUM
gujaf-65	96	27	in	in	ADP
gujaf-65	96	28	united	united	PROPN
gujaf-65	96	29	states	states	PROPN
gujaf-65	96	30	.	.	PUNCT
gujaf-65	97	1	the	the	DET
gujaf-65	97	2	result	result	NOUN
gujaf-65	97	3	of	of	ADP
gujaf-65	97	4	longitudinal	longitudinal	ADJ
gujaf-65	97	5	analysis	analysis	NOUN
gujaf-65	97	6	conducted	conduct	VERB
gujaf-65	97	7	revealed	reveal	VERB
gujaf-65	97	8	that	that	SCONJ
gujaf-65	97	9	environmental	environmental	ADJ
gujaf-65	97	10	disclosure	disclosure	NOUN
gujaf-65	97	11	quality	quality	NOUN
gujaf-65	97	12	is	be	AUX
gujaf-65	97	13	positively	positively	ADV
gujaf-65	97	14	associated	associate	VERB
gujaf-65	97	15	with	with	ADP
gujaf-65	97	16	board	board	NOUN
gujaf-65	97	17	attributes	attribute	NOUN
gujaf-65	97	18	of	of	ADP
gujaf-65	97	19	diversity	diversity	NOUN
gujaf-65	97	20	,	,	PUNCT
gujaf-65	97	21	expertise	expertise	NOUN
gujaf-65	97	22	and	and	CCONJ
gujaf-65	97	23	independence	independence	NOUN
gujaf-65	97	24	.	.	PUNCT
gujaf-65	98	1	however	however	ADV
gujaf-65	98	2	,	,	PUNCT
gujaf-65	98	3	the	the	DET
gujaf-65	98	4	period	period	NOUN
gujaf-65	98	5	covered	cover	VERB
gujaf-65	98	6	have	have	AUX
gujaf-65	98	7	being	be	AUX
gujaf-65	98	8	overshadowed	overshadow	VERB
gujaf-65	98	9	with	with	ADP
gujaf-65	98	10	series	series	NOUN
gujaf-65	98	11	of	of	ADP
gujaf-65	98	12	economic	economic	ADJ
gujaf-65	98	13	,	,	PUNCT
gujaf-65	98	14	political	political	ADJ
gujaf-65	98	15	and	and	CCONJ
gujaf-65	98	16	regulatory	regulatory	ADJ
gujaf-65	98	17	events	event	NOUN
gujaf-65	98	18	.	.	PUNCT
gujaf-65	99	1	naseer	naseer	PROPN
gujaf-65	99	2	and	and	CCONJ
gujaf-65	99	3	rashid	rashid	PROPN
gujaf-65	99	4	(	(	PUNCT
gujaf-65	99	5	2018	2018	NUM
gujaf-65	99	6	)	)	PUNCT
gujaf-65	99	7	studied	study	VERB
gujaf-65	99	8	the	the	DET
gujaf-65	99	9	impact	impact	NOUN
gujaf-65	99	10	of	of	ADP
gujaf-65	99	11	corporate	corporate	ADJ
gujaf-65	99	12	governance	governance	NOUN
gujaf-65	99	13	on	on	ADP
gujaf-65	99	14	environment	environment	NOUN
gujaf-65	99	15	reporting	report	VERB
gujaf-65	99	16	in	in	ADP
gujaf-65	99	17	using	use	VERB
gujaf-65	99	18	content	content	NOUN
gujaf-65	99	19	analysis	analysis	NOUN
gujaf-65	99	20	on	on	ADP
gujaf-65	99	21	50	50	NUM
gujaf-65	99	22	non	non	ADJ
gujaf-65	99	23	-	-	ADJ
gujaf-65	99	24	financial	financial	ADJ
gujaf-65	99	25	firms	firm	NOUN
gujaf-65	99	26	quoted	quote	VERB
gujaf-65	99	27	in	in	ADP
gujaf-65	99	28	pakistan	pakistan	PROPN
gujaf-65	99	29	from	from	ADP
gujaf-65	99	30	2014	2014	NUM
gujaf-65	99	31	to	to	ADP
gujaf-65	99	32	2015	2015	NUM
gujaf-65	99	33	.	.	PUNCT
gujaf-65	100	1	agency	agency	NOUN
gujaf-65	100	2	and	and	CCONJ
gujaf-65	100	3	stakeholder	stakeholder	NOUN
gujaf-65	100	4	theory	theory	NOUN
gujaf-65	100	5	was	be	AUX
gujaf-65	100	6	used	use	VERB
gujaf-65	100	7	to	to	PART
gujaf-65	100	8	underpin	underpin	VERB
gujaf-65	100	9	the	the	DET
gujaf-65	100	10	study	study	NOUN
gujaf-65	100	11	.	.	PUNCT
gujaf-65	101	1	multiple	multiple	ADJ
gujaf-65	101	2	regression	regression	NOUN
gujaf-65	101	3	analysis	analysis	NOUN
gujaf-65	101	4	result	result	NOUN
gujaf-65	101	5	showed	show	VERB
gujaf-65	101	6	that	that	SCONJ
gujaf-65	101	7	board	board	NOUN
gujaf-65	101	8	independence	independence	NOUN
gujaf-65	101	9	and	and	CCONJ
gujaf-65	101	10	board	board	NOUN
gujaf-65	101	11	size	size	NOUN
gujaf-65	101	12	have	have	VERB
gujaf-65	101	13	a	a	DET
gujaf-65	101	14	significant	significant	ADJ
gujaf-65	101	15	positive	positive	ADJ
gujaf-65	101	16	influence	influence	NOUN
gujaf-65	101	17	on	on	ADP
gujaf-65	101	18	the	the	DET
gujaf-65	101	19	level	level	NOUN
gujaf-65	101	20	of	of	ADP
gujaf-65	101	21	environmental	environmental	ADJ
gujaf-65	101	22	reporting	reporting	NOUN
gujaf-65	101	23	.	.	PUNCT
gujaf-65	102	1	while	while	SCONJ
gujaf-65	102	2	female	female	ADJ
gujaf-65	102	3	directorship	directorship	NOUN
gujaf-65	102	4	has	have	VERB
gujaf-65	102	5	an	an	DET
gujaf-65	102	6	insignificant	insignificant	ADJ
gujaf-65	102	7	relationship	relationship	NOUN
gujaf-65	102	8	with	with	ADP
gujaf-65	102	9	the	the	DET
gujaf-65	102	10	level	level	NOUN
gujaf-65	102	11	of	of	ADP
gujaf-65	102	12	environmental	environmental	ADJ
gujaf-65	102	13	reporting	reporting	NOUN
gujaf-65	102	14	agyemang	agyemang	PROPN
gujaf-65	102	15	et	et	PROPN
gujaf-65	102	16	al	al	PROPN
gujaf-65	102	17	.	.	PROPN
gujaf-65	103	1	(	(	PUNCT
gujaf-65	103	2	2020	2020	NUM
gujaf-65	103	3	)	)	PUNCT
gujaf-65	103	4	examined	examine	VERB
gujaf-65	103	5	the	the	DET
gujaf-65	103	6	impact	impact	NOUN
gujaf-65	103	7	of	of	ADP
gujaf-65	103	8	board	board	NOUN
gujaf-65	103	9	characteristic	characteristic	ADJ
gujaf-65	103	10	on	on	ADP
gujaf-65	103	11	environmental	environmental	ADJ
gujaf-65	103	12	disclosure	disclosure	NOUN
gujaf-65	103	13	using	use	VERB
gujaf-65	103	14	data	datum	NOUN
gujaf-65	103	15	of	of	ADP
gujaf-65	103	16	34	34	NUM
gujaf-65	103	17	listed	list	VERB
gujaf-65	103	18	mining	mining	NOUN
gujaf-65	103	19	companies	company	NOUN
gujaf-65	103	20	in	in	ADP
gujaf-65	103	21	china	china	PROPN
gujaf-65	103	22	from	from	ADP
gujaf-65	103	23	2000	2000	NUM
gujaf-65	103	24	to	to	ADP
gujaf-65	103	25	2018	2018	NUM
gujaf-65	103	26	.	.	PUNCT
gujaf-65	104	1	multiple	multiple	ADJ
gujaf-65	104	2	regression	regression	NOUN
gujaf-65	104	3	analysis	analysis	NOUN
gujaf-65	104	4	result	result	NOUN
gujaf-65	104	5	showed	show	VERB
gujaf-65	104	6	that	that	SCONJ
gujaf-65	104	7	both	both	PRON
gujaf-65	104	8	board	board	NOUN
gujaf-65	104	9	independence	independence	NOUN
gujaf-65	104	10	and	and	CCONJ
gujaf-65	104	11	board	board	NOUN
gujaf-65	104	12	size	size	NOUN
gujaf-65	104	13	have	have	VERB
gujaf-65	104	14	a	a	DET
gujaf-65	104	15	significant	significant	ADJ
gujaf-65	104	16	positive	positive	ADJ
gujaf-65	104	17	influence	influence	NOUN
gujaf-65	104	18	on	on	ADP
gujaf-65	104	19	the	the	DET
gujaf-65	104	20	disclosure	disclosure	NOUN
gujaf-65	104	21	of	of	ADP
gujaf-65	104	22	environmental	environmental	ADJ
gujaf-65	104	23	accounting	accounting	NOUN
gujaf-65	104	24	information	information	NOUN
gujaf-65	104	25	.	.	PUNCT
gujaf-65	105	1	while	while	SCONJ
gujaf-65	105	2	both	both	PRON
gujaf-65	105	3	foreign	foreign	ADJ
gujaf-65	105	4	nationals	national	NOUN
gujaf-65	105	5	and	and	CCONJ
gujaf-65	105	6	females	female	NOUN
gujaf-65	105	7	on	on	ADP
gujaf-65	105	8	board	board	NOUN
gujaf-65	105	9	have	have	VERB
gujaf-65	105	10	an	an	DET
gujaf-65	105	11	insignificant	insignificant	ADJ
gujaf-65	105	12	relationship	relationship	NOUN
gujaf-65	105	13	with	with	ADP
gujaf-65	105	14	the	the	DET
gujaf-65	105	15	disclosure	disclosure	NOUN
gujaf-65	105	16	of	of	ADP
gujaf-65	105	17	environmental	environmental	ADJ
gujaf-65	105	18	accounting	accounting	NOUN
gujaf-65	105	19	information	information	NOUN
gujaf-65	105	20	.	.	PUNCT
gujaf-65	106	1	gusau	gusau	ADJ
gujaf-65	106	2	journal	journal	PROPN
gujaf-65	106	3	of	of	ADP
gujaf-65	106	4	accounting	accounting	NOUN
gujaf-65	106	5	and	and	CCONJ
gujaf-65	106	6	finance	finance	NOUN
gujaf-65	106	7	,	,	PUNCT
gujaf-65	106	8	vol	vol	NOUN
gujaf-65	106	9	.	.	PROPN
gujaf-65	106	10	2	2	NUM
gujaf-65	106	11	,	,	PUNCT
gujaf-65	106	12	issue	issue	NOUN
gujaf-65	106	13	2	2	NUM
gujaf-65	106	14	,	,	PUNCT
gujaf-65	106	15	april	april	PROPN
gujaf-65	106	16	,	,	PUNCT
gujaf-65	106	17	2021	2021	NUM
gujaf-65	106	18	7	7	NUM
gujaf-65	106	19	kilincarslan	kilincarslan	NOUN
gujaf-65	106	20	,	,	PUNCT
gujaf-65	106	21	elmagrhi	elmagrhi	NOUN
gujaf-65	106	22	and	and	CCONJ
gujaf-65	106	23	li	li	PROPN
gujaf-65	106	24	(	(	PUNCT
gujaf-65	106	25	2020	2020	NUM
gujaf-65	106	26	)	)	PUNCT
gujaf-65	106	27	empirically	empirically	ADV
gujaf-65	106	28	examined	examine	VERB
gujaf-65	106	29	the	the	DET
gujaf-65	106	30	impact	impact	NOUN
gujaf-65	106	31	of	of	ADP
gujaf-65	106	32	governance	governance	NOUN
gujaf-65	106	33	structure	structure	NOUN
gujaf-65	106	34	on	on	ADP
gujaf-65	106	35	environmental	environmental	ADJ
gujaf-65	106	36	disclosure	disclosure	NOUN
gujaf-65	106	37	using	use	VERB
gujaf-65	106	38	data	datum	NOUN
gujaf-65	106	39	of	of	ADP
gujaf-65	106	40	121	121	NUM
gujaf-65	106	41	publicly	publicly	ADV
gujaf-65	106	42	listed	list	VERB
gujaf-65	106	43	firms	firm	NOUN
gujaf-65	106	44	from	from	ADP
gujaf-65	106	45	11	11	NUM
gujaf-65	106	46	middle	middle	PROPN
gujaf-65	106	47	east	east	PROPN
gujaf-65	106	48	africa	africa	PROPN
gujaf-65	106	49	countries	country	NOUN
gujaf-65	106	50	from	from	ADP
gujaf-65	106	51	2010	2010	NUM
gujaf-65	106	52	to	to	ADP
gujaf-65	106	53	2017	2017	NUM
gujaf-65	106	54	.	.	PUNCT
gujaf-65	107	1	empirical	empirical	ADJ
gujaf-65	107	2	result	result	NOUN
gujaf-65	107	3	shows	show	VERB
gujaf-65	107	4	that	that	SCONJ
gujaf-65	107	5	that	that	DET
gujaf-65	107	6	board	board	NOUN
gujaf-65	107	7	size	size	NOUN
gujaf-65	107	8	and	and	CCONJ
gujaf-65	107	9	board	board	NOUN
gujaf-65	107	10	gender	gender	NOUN
gujaf-65	107	11	diversity	diversity	NOUN
gujaf-65	107	12	has	have	VERB
gujaf-65	107	13	significant	significant	ADJ
gujaf-65	107	14	positive	positive	ADJ
gujaf-65	107	15	impact	impact	NOUN
gujaf-65	107	16	on	on	ADP
gujaf-65	107	17	environmental	environmental	ADJ
gujaf-65	107	18	disclosure	disclosure	NOUN
gujaf-65	107	19	while	while	SCONJ
gujaf-65	107	20	board	board	NOUN
gujaf-65	107	21	independence	independence	NOUN
gujaf-65	107	22	has	have	VERB
gujaf-65	107	23	significant	significant	ADJ
gujaf-65	107	24	negative	negative	ADJ
gujaf-65	107	25	relationship	relationship	NOUN
gujaf-65	107	26	with	with	ADP
gujaf-65	107	27	environmental	environmental	ADJ
gujaf-65	107	28	disclosure	disclosure	NOUN
gujaf-65	107	29	.	.	PUNCT
gujaf-65	108	1	3	3	X
gujaf-65	108	2	.	.	X
gujaf-65	108	3	methodology	methodology	NOUN
gujaf-65	108	4	the	the	DET
gujaf-65	108	5	purpose	purpose	NOUN
gujaf-65	108	6	of	of	ADP
gujaf-65	108	7	this	this	DET
gujaf-65	108	8	study	study	NOUN
gujaf-65	108	9	is	be	AUX
gujaf-65	108	10	to	to	PART
gujaf-65	108	11	examine	examine	VERB
gujaf-65	108	12	the	the	DET
gujaf-65	108	13	impact	impact	NOUN
gujaf-65	108	14	of	of	ADP
gujaf-65	108	15	board	board	NOUN
gujaf-65	108	16	board	board	NOUN
gujaf-65	108	17	mechanism	mechanism	NOUN
gujaf-65	108	18	on	on	ADP
gujaf-65	108	19	environmental	environmental	ADJ
gujaf-65	108	20	disclosure	disclosure	NOUN
gujaf-65	108	21	quality	quality	NOUN
gujaf-65	108	22	.	.	PUNCT
gujaf-65	109	1	as	as	ADP
gujaf-65	109	2	a	a	DET
gujaf-65	109	3	result	result	NOUN
gujaf-65	109	4	,	,	PUNCT
gujaf-65	109	5	correlational	correlational	ADJ
gujaf-65	109	6	research	research	NOUN
gujaf-65	109	7	design	design	NOUN
gujaf-65	109	8	was	be	AUX
gujaf-65	109	9	adopted	adopt	VERB
gujaf-65	109	10	.	.	PUNCT
gujaf-65	110	1	the	the	DET
gujaf-65	110	2	population	population	NOUN
gujaf-65	110	3	of	of	ADP
gujaf-65	110	4	this	this	DET
gujaf-65	110	5	study	study	NOUN
gujaf-65	110	6	includes	include	VERB
gujaf-65	110	7	all	all	DET
gujaf-65	110	8	the	the	DET
gujaf-65	110	9	eleven	eleven	NUM
gujaf-65	110	10	(	(	PUNCT
gujaf-65	110	11	11	11	NUM
gujaf-65	110	12	)	)	PUNCT
gujaf-65	110	13	listed	list	VERB
gujaf-65	110	14	oil	oil	NOUN
gujaf-65	110	15	and	and	CCONJ
gujaf-65	110	16	gas	gas	NOUN
gujaf-65	110	17	companies	company	NOUN
gujaf-65	110	18	in	in	ADP
gujaf-65	110	19	nigerian	nigerian	PROPN
gujaf-65	110	20	as	as	ADP
gujaf-65	110	21	at	at	ADP
gujaf-65	110	22	december	december	PROPN
gujaf-65	110	23	31	31	NUM
gujaf-65	110	24	st	st	PROPN
gujaf-65	110	25	2019	2019	NUM
gujaf-65	110	26	.	.	PUNCT
gujaf-65	111	1	the	the	DET
gujaf-65	111	2	study	study	NOUN
gujaf-65	111	3	used	use	VERB
gujaf-65	111	4	census	census	NOUN
gujaf-65	111	5	technique	technique	NOUN
gujaf-65	111	6	by	by	ADP
gujaf-65	111	7	attempting	attempt	VERB
gujaf-65	111	8	to	to	PART
gujaf-65	111	9	collect	collect	VERB
gujaf-65	111	10	information	information	NOUN
gujaf-65	111	11	on	on	ADP
gujaf-65	111	12	all	all	DET
gujaf-65	111	13	elements	element	NOUN
gujaf-65	111	14	in	in	ADP
gujaf-65	111	15	the	the	DET
gujaf-65	111	16	population	population	NOUN
gujaf-65	111	17	.	.	PUNCT
gujaf-65	112	1	however	however	ADV
gujaf-65	112	2	,	,	PUNCT
gujaf-65	112	3	four	four	NUM
gujaf-65	112	4	firms	firm	NOUN
gujaf-65	112	5	were	be	AUX
gujaf-65	112	6	filtered	filter	VERB
gujaf-65	112	7	out	out	ADP
gujaf-65	112	8	due	due	ADP
gujaf-65	112	9	to	to	ADP
gujaf-65	112	10	unavailability	unavailability	NOUN
gujaf-65	112	11	of	of	ADP
gujaf-65	112	12	relevant	relevant	ADJ
gujaf-65	112	13	data	datum	NOUN
gujaf-65	112	14	from	from	ADP
gujaf-65	112	15	their	their	PRON
gujaf-65	112	16	annual	annual	ADJ
gujaf-65	112	17	report	report	NOUN
gujaf-65	112	18	from	from	ADP
gujaf-65	112	19	2012	2012	NUM
gujaf-65	112	20	to	to	ADP
gujaf-65	112	21	2019	2019	NUM
gujaf-65	112	22	.	.	PUNCT
gujaf-65	113	1	hence	hence	ADV
gujaf-65	113	2	the	the	DET
gujaf-65	113	3	study	study	NOUN
gujaf-65	113	4	arrived	arrive	VERB
gujaf-65	113	5	at	at	ADP
gujaf-65	113	6	an	an	DET
gujaf-65	113	7	adjusted	adjusted	ADJ
gujaf-65	113	8	population	population	NOUN
gujaf-65	113	9	of	of	ADP
gujaf-65	113	10	seven	seven	NUM
gujaf-65	113	11	(	(	PUNCT
gujaf-65	113	12	7	7	NUM
gujaf-65	113	13	)	)	PUNCT
gujaf-65	113	14	firms	firm	NOUN
gujaf-65	113	15	.	.	PUNCT
gujaf-65	114	1	the	the	DET
gujaf-65	114	2	study	study	NOUN
gujaf-65	114	3	focuses	focus	VERB
gujaf-65	114	4	on	on	ADP
gujaf-65	114	5	oil	oil	NOUN
gujaf-65	114	6	and	and	CCONJ
gujaf-65	114	7	gas	gas	NOUN
gujaf-65	114	8	companies	company	NOUN
gujaf-65	114	9	as	as	SCONJ
gujaf-65	114	10	their	their	PRON
gujaf-65	114	11	operational	operational	ADJ
gujaf-65	114	12	activities	activity	NOUN
gujaf-65	114	13	are	be	AUX
gujaf-65	114	14	perceived	perceive	VERB
gujaf-65	114	15	to	to	PART
gujaf-65	114	16	pose	pose	VERB
gujaf-65	114	17	the	the	DET
gujaf-65	114	18	greatest	great	ADJ
gujaf-65	114	19	potential	potential	ADJ
gujaf-65	114	20	threat	threat	NOUN
gujaf-65	114	21	to	to	ADP
gujaf-65	114	22	the	the	DET
gujaf-65	114	23	natural	natural	ADJ
gujaf-65	114	24	environment	environment	NOUN
gujaf-65	114	25	.	.	PUNCT
gujaf-65	115	1	data	datum	NOUN
gujaf-65	115	2	was	be	AUX
gujaf-65	115	3	extracted	extract	VERB
gujaf-65	115	4	from	from	ADP
gujaf-65	115	5	their	their	PRON
gujaf-65	115	6	annual	annual	ADJ
gujaf-65	115	7	financial	financial	ADJ
gujaf-65	115	8	report	report	NOUN
gujaf-65	115	9	from	from	ADP
gujaf-65	115	10	2012	2012	NUM
gujaf-65	115	11	to	to	ADP
gujaf-65	115	12	2019	2019	NUM
gujaf-65	115	13	.	.	PUNCT
gujaf-65	116	1	in	in	ADP
gujaf-65	116	2	respect	respect	NOUN
gujaf-65	116	3	of	of	ADP
gujaf-65	116	4	time	time	NOUN
gujaf-65	116	5	frame	frame	NOUN
gujaf-65	116	6	,	,	PUNCT
gujaf-65	116	7	it	it	PRON
gujaf-65	116	8	is	be	AUX
gujaf-65	116	9	the	the	DET
gujaf-65	116	10	time	time	NOUN
gujaf-65	116	11	of	of	ADP
gujaf-65	116	12	stakeholder‟s	stakeholder‟s	NOUN
gujaf-65	116	13	agitation	agitation	NOUN
gujaf-65	116	14	against	against	ADP
gujaf-65	116	15	environmental	environmental	ADJ
gujaf-65	116	16	hazard	hazard	NOUN
gujaf-65	116	17	was	be	AUX
gujaf-65	116	18	paramount	paramount	ADJ
gujaf-65	116	19	as	as	SCONJ
gujaf-65	116	20	reported	report	VERB
gujaf-65	116	21	by	by	ADP
gujaf-65	116	22	the	the	DET
gujaf-65	116	23	nigerian	nigerian	ADJ
gujaf-65	116	24	minister	minister	PROPN
gujaf-65	116	25	of	of	ADP
gujaf-65	116	26	environment	environment	PROPN
gujaf-65	116	27	.	.	PUNCT
gujaf-65	117	1	the	the	DET
gujaf-65	117	2	dependent	dependent	ADJ
gujaf-65	117	3	variables	variable	NOUN
gujaf-65	117	4	,	,	PUNCT
gujaf-65	117	5	which	which	PRON
gujaf-65	117	6	is	be	AUX
gujaf-65	117	7	environmental	environmental	ADJ
gujaf-65	117	8	disclosure	disclosure	NOUN
gujaf-65	117	9	quality	quality	NOUN
gujaf-65	117	10	was	be	AUX
gujaf-65	117	11	be	be	AUX
gujaf-65	117	12	measured	measure	VERB
gujaf-65	117	13	in	in	ADP
gujaf-65	117	14	three	three	NUM
gujaf-65	117	15	steps	step	NOUN
gujaf-65	117	16	as	as	SCONJ
gujaf-65	117	17	follows	follow	VERB
gujaf-65	117	18	;	;	PUNCT
gujaf-65	117	19	ia	ia	PROPN
gujaf-65	117	20	structured	structured	ADJ
gujaf-65	117	21	checklist	checklist	NOUN
gujaf-65	117	22	based	base	VERB
gujaf-65	117	23	on	on	ADP
gujaf-65	117	24	the	the	DET
gujaf-65	117	25	nigeria	nigeria	PROPN
gujaf-65	117	26	stock	stock	PROPN
gujaf-65	117	27	exchange	exchange	PROPN
gujaf-65	117	28	(	(	PUNCT
gujaf-65	117	29	nse	nse	NOUN
gujaf-65	117	30	)	)	PUNCT
gujaf-65	117	31	sustainability	sustainability	NOUN
gujaf-65	117	32	disclosure	disclosure	NOUN
gujaf-65	117	33	guideline	guideline	NOUN
gujaf-65	117	34	as	as	SCONJ
gujaf-65	117	35	quality	quality	NOUN
gujaf-65	117	36	indicators	indicator	NOUN
gujaf-65	117	37	are	be	AUX
gujaf-65	117	38	constructed	construct	VERB
gujaf-65	117	39	;	;	PUNCT
gujaf-65	117	40	iiafter	iiafter	NOUN
gujaf-65	117	41	the	the	DET
gujaf-65	117	42	checklist	checklist	NOUN
gujaf-65	117	43	then	then	ADV
gujaf-65	117	44	the	the	DET
gujaf-65	117	45	coding	code	VERB
gujaf-65	117	46	system	system	NOUN
gujaf-65	117	47	which	which	PRON
gujaf-65	117	48	is	be	AUX
gujaf-65	117	49	„	„	PUNCT
gujaf-65	117	50	0‟	0‟	ADJ
gujaf-65	117	51	and	and	CCONJ
gujaf-65	117	52	„	„	PUNCT
gujaf-65	117	53	1‟	1‟	NUM
gujaf-65	117	54	is	be	AUX
gujaf-65	117	55	used	use	VERB
gujaf-65	117	56	;	;	PUNCT
gujaf-65	117	57	iiifinally	iiifinally	ADV
gujaf-65	117	58	,	,	PUNCT
gujaf-65	117	59	the	the	DET
gujaf-65	117	60	disclosure	disclosure	NOUN
gujaf-65	117	61	quality	quality	NOUN
gujaf-65	117	62	of	of	ADP
gujaf-65	117	63	the	the	DET
gujaf-65	117	64	social	social	ADJ
gujaf-65	117	65	and	and	CCONJ
gujaf-65	117	66	environmental	environmental	ADJ
gujaf-65	117	67	information	information	NOUN
gujaf-65	117	68	is	be	AUX
gujaf-65	117	69	calculated	calculate	VERB
gujaf-65	117	70	on	on	ADP
gujaf-65	117	71	content	content	ADJ
gujaf-65	117	72	analysis	analysis	NOUN
gujaf-65	117	73	basis	basis	NOUN
gujaf-65	117	74	with	with	ADP
gujaf-65	117	75	a	a	DET
gujaf-65	117	76	simple	simple	ADJ
gujaf-65	117	77	unweighted	unweighted	ADJ
gujaf-65	117	78	average	average	ADJ
gujaf-65	117	79	formula	formula	NOUN
gujaf-65	117	80	.	.	PUNCT
gujaf-65	118	1	thus	thus	ADV
gujaf-65	118	2	,	,	PUNCT
gujaf-65	118	3	an	an	DET
gujaf-65	118	4	index	index	NOUN
gujaf-65	118	5	is	be	AUX
gujaf-65	118	6	formulated	formulate	VERB
gujaf-65	118	7	from	from	ADP
gujaf-65	118	8	the	the	DET
gujaf-65	118	9	above	above	ADJ
gujaf-65	118	10	three	three	NUM
gujaf-65	118	11	steps	step	NOUN
gujaf-65	118	12	which	which	PRON
gujaf-65	118	13	will	will	AUX
gujaf-65	118	14	be	be	AUX
gujaf-65	118	15	used	use	VERB
gujaf-65	118	16	to	to	PART
gujaf-65	118	17	measure	measure	VERB
gujaf-65	118	18	environmental	environmental	ADJ
gujaf-65	118	19	disclosure	disclosure	NOUN
gujaf-65	118	20	quality	quality	NOUN
gujaf-65	118	21	in	in	ADP
gujaf-65	118	22	this	this	DET
gujaf-65	118	23	study(clarkson	study(clarkson	PROPN
gujaf-65	118	24	et	et	PROPN
gujaf-65	118	25	al	al	PROPN
gujaf-65	118	26	.	.	PROPN
gujaf-65	118	27	,	,	PUNCT
gujaf-65	118	28	2008	2008	NUM
gujaf-65	118	29	;	;	PUNCT
gujaf-65	118	30	nse	nse	NOUN
gujaf-65	118	31	,	,	PUNCT
gujaf-65	118	32	2018	2018	NUM
gujaf-65	118	33	;	;	PUNCT
gujaf-65	118	34	sunday	sunday	PROPN
gujaf-65	118	35	,	,	PUNCT
gujaf-65	118	36	fidelis	fidelis	PROPN
gujaf-65	118	37	,	,	PUNCT
gujaf-65	118	38	&	&	CCONJ
gujaf-65	118	39	godwin	godwin	PROPN
gujaf-65	118	40	,	,	PUNCT
gujaf-65	118	41	2019	2019	NUM
gujaf-65	118	42	)	)	PUNCT
gujaf-65	118	43	.	.	PUNCT
gujaf-65	119	1	this	this	PRON
gujaf-65	119	2	is	be	AUX
gujaf-65	119	3	in	in	ADP
gujaf-65	119	4	line	line	NOUN
gujaf-65	119	5	with	with	ADP
gujaf-65	119	6	the	the	DET
gujaf-65	119	7	gri	gri	PROPN
gujaf-65	119	8	and	and	CCONJ
gujaf-65	119	9	nse	nse	NOUN
gujaf-65	119	10	guideline	guideline	NOUN
gujaf-65	119	11	using	use	VERB
gujaf-65	119	12	annual	annual	ADJ
gujaf-65	119	13	financial	financial	ADJ
gujaf-65	119	14	reports	report	NOUN
gujaf-65	119	15	for	for	ADP
gujaf-65	119	16	listed	list	VERB
gujaf-65	119	17	companies	company	NOUN
gujaf-65	119	18	in	in	ADP
gujaf-65	119	19	nigeria	nigeria	PROPN
gujaf-65	119	20	.	.	PUNCT
gujaf-65	120	1	edq	edq	X
gujaf-65	120	2	=	=	SYM
gujaf-65	120	3	𝐄𝐐	𝐄𝐐	PROPN
gujaf-65	120	4	𝐌𝐗	𝐌𝐗	PROPN
gujaf-65	120	5	𝐃𝐐	𝐃𝐐	PROPN
gujaf-65	120	6	where	where	SCONJ
gujaf-65	120	7	:	:	PUNCT
gujaf-65	120	8	edq	edq	X
gujaf-65	120	9	=	=	SYM
gujaf-65	120	10	environmental	environmental	ADJ
gujaf-65	120	11	disclosure	disclosure	NOUN
gujaf-65	120	12	quality	quality	NOUN
gujaf-65	120	13	,	,	PUNCT
gujaf-65	120	14	eq	eq	NOUN
gujaf-65	120	15	=	=	SYM
gujaf-65	120	16	environmental	environmental	ADJ
gujaf-65	120	17	quality	quality	NOUN
gujaf-65	120	18	scores	score	NOUN
gujaf-65	120	19	,	,	PUNCT
gujaf-65	120	20	mx	mx	PROPN
gujaf-65	120	21	dq	dq	PROPN
gujaf-65	120	22	=	=	PUNCT
gujaf-65	120	23	maximum	maximum	ADJ
gujaf-65	120	24	disclosure	disclosure	NOUN
gujaf-65	120	25	quality	quality	NOUN
gujaf-65	120	26	scores	score	NOUN
gujaf-65	120	27	for	for	ADP
gujaf-65	120	28	this	this	DET
gujaf-65	120	29	study	study	NOUN
gujaf-65	120	30	is	be	AUX
gujaf-65	120	31	12	12	NUM
gujaf-65	120	32	.	.	PUNCT
gujaf-65	121	1	the	the	DET
gujaf-65	121	2	explanatory	explanatory	ADJ
gujaf-65	121	3	variables	variable	NOUN
gujaf-65	121	4	for	for	ADP
gujaf-65	121	5	this	this	DET
gujaf-65	121	6	study	study	NOUN
gujaf-65	121	7	comprise	comprise	VERB
gujaf-65	121	8	five	five	NUM
gujaf-65	121	9	board	board	NOUN
gujaf-65	121	10	board	board	NOUN
gujaf-65	121	11	mechanism	mechanism	NOUN
gujaf-65	121	12	attriutes	attriute	NOUN
gujaf-65	121	13	.	.	PUNCT
gujaf-65	122	1	board	board	NOUN
gujaf-65	122	2	size	size	NOUN
gujaf-65	122	3	is	be	AUX
gujaf-65	122	4	measured	measure	VERB
gujaf-65	122	5	as	as	ADP
gujaf-65	122	6	the	the	DET
gujaf-65	122	7	total	total	ADJ
gujaf-65	122	8	number	number	NOUN
gujaf-65	122	9	of	of	ADP
gujaf-65	122	10	director	director	NOUN
gujaf-65	122	11	on	on	ADP
gujaf-65	122	12	the	the	DET
gujaf-65	122	13	board	board	NOUN
gujaf-65	122	14	of	of	ADP
gujaf-65	122	15	a	a	DET
gujaf-65	122	16	company	company	NOUN
gujaf-65	122	17	(	(	PUNCT
gujaf-65	122	18	rabi	rabi	NOUN
gujaf-65	122	19	,	,	PUNCT
gujaf-65	122	20	2019	2019	NUM
gujaf-65	122	21	)	)	PUNCT
gujaf-65	122	22	.	.	PUNCT
gujaf-65	123	1	board	board	NOUN
gujaf-65	123	2	independence	independence	NOUN
gujaf-65	123	3	is	be	AUX
gujaf-65	123	4	measured	measure	VERB
gujaf-65	123	5	as	as	ADP
gujaf-65	123	6	the	the	DET
gujaf-65	123	7	proportion	proportion	NOUN
gujaf-65	123	8	of	of	ADP
gujaf-65	123	9	independent	independent	ADJ
gujaf-65	123	10	non	non	ADJ
gujaf-65	123	11	-	-	ADJ
gujaf-65	123	12	executive	executive	ADJ
gujaf-65	123	13	members	member	NOUN
gujaf-65	123	14	to	to	ADP
gujaf-65	123	15	the	the	DET
gujaf-65	123	16	total	total	ADJ
gujaf-65	123	17	number	number	NOUN
gujaf-65	123	18	of	of	ADP
gujaf-65	123	19	directors	director	NOUN
gujaf-65	123	20	on	on	ADP
gujaf-65	123	21	the	the	DET
gujaf-65	123	22	board	board	NOUN
gujaf-65	123	23	(	(	PUNCT
gujaf-65	123	24	akbas	akbas	ADJ
gujaf-65	123	25	,	,	PUNCT
gujaf-65	123	26	2016	2016	NUM
gujaf-65	123	27	)	)	PUNCT
gujaf-65	123	28	.	.	PUNCT
gujaf-65	124	1	board	board	NOUN
gujaf-65	124	2	gender	gender	NOUN
gujaf-65	124	3	is	be	AUX
gujaf-65	124	4	measured	measure	VERB
gujaf-65	124	5	as	as	ADP
gujaf-65	124	6	the	the	DET
gujaf-65	124	7	percentage	percentage	NOUN
gujaf-65	124	8	of	of	ADP
gujaf-65	124	9	female	female	ADJ
gujaf-65	124	10	directors	director	NOUN
gujaf-65	124	11	to	to	PART
gujaf-65	124	12	total	total	ADJ
gujaf-65	124	13	number	number	NOUN
gujaf-65	124	14	of	of	ADP
gujaf-65	124	15	directors	director	NOUN
gujaf-65	124	16	(	(	PUNCT
gujaf-65	124	17	naseer	naseer	PROPN
gujaf-65	124	18	&	&	CCONJ
gujaf-65	124	19	rashid	rashid	PROPN
gujaf-65	124	20	,	,	PUNCT
gujaf-65	124	21	2018	2018	NUM
gujaf-65	124	22	)	)	PUNCT
gujaf-65	124	23	.	.	PUNCT
gujaf-65	125	1	board	board	NOUN
gujaf-65	125	2	expertise	expertise	NOUN
gujaf-65	125	3	is	be	AUX
gujaf-65	125	4	calculated	calculate	VERB
gujaf-65	125	5	as	as	ADP
gujaf-65	125	6	number	number	NOUN
gujaf-65	125	7	of	of	ADP
gujaf-65	125	8	director	director	NOUN
gujaf-65	125	9	with	with	ADP
gujaf-65	125	10	professional	professional	ADJ
gujaf-65	125	11	qualification	qualification	NOUN
gujaf-65	125	12	to	to	ADP
gujaf-65	125	13	total	total	ADJ
gujaf-65	125	14	number	number	NOUN
gujaf-65	125	15	of	of	ADP
gujaf-65	125	16	directors	director	NOUN
gujaf-65	125	17	(	(	PUNCT
gujaf-65	125	18	abubakar	abubakar	PROPN
gujaf-65	125	19	&	&	CCONJ
gujaf-65	125	20	moses	moses	PROPN
gujaf-65	125	21	,	,	PUNCT
gujaf-65	125	22	2020	2020	NUM
gujaf-65	125	23	)	)	PUNCT
gujaf-65	125	24	.	.	PUNCT
gujaf-65	126	1	board	board	NOUN
gujaf-65	126	2	nationality	nationality	NOUN
gujaf-65	126	3	is	be	AUX
gujaf-65	126	4	measured	measure	VERB
gujaf-65	126	5	by	by	ADP
gujaf-65	126	6	the	the	DET
gujaf-65	126	7	number	number	NOUN
gujaf-65	126	8	of	of	ADP
gujaf-65	126	9	foreign	foreign	ADJ
gujaf-65	126	10	directors	director	NOUN
gujaf-65	126	11	who	who	PRON
gujaf-65	126	12	serve	serve	VERB
gujaf-65	126	13	on	on	ADP
gujaf-65	126	14	the	the	DET
gujaf-65	126	15	board	board	NOUN
gujaf-65	126	16	to	to	PART
gujaf-65	126	17	total	total	ADJ
gujaf-65	126	18	number	number	NOUN
gujaf-65	126	19	of	of	ADP
gujaf-65	126	20	directors	director	NOUN
gujaf-65	126	21	(	(	PUNCT
gujaf-65	126	22	abubakar	abubakar	PROPN
gujaf-65	126	23	&	&	CCONJ
gujaf-65	126	24	moses	moses	PROPN
gujaf-65	126	25	,	,	PUNCT
gujaf-65	126	26	2020	2020	NUM
gujaf-65	126	27	)	)	PUNCT
gujaf-65	126	28	.	.	PUNCT
gujaf-65	127	1	profitability	profitability	NOUN
gujaf-65	127	2	is	be	AUX
gujaf-65	127	3	used	use	VERB
gujaf-65	127	4	as	as	ADP
gujaf-65	127	5	the	the	DET
gujaf-65	127	6	control	control	NOUN
gujaf-65	127	7	variable	variable	NOUN
gujaf-65	127	8	which	which	PRON
gujaf-65	127	9	is	be	AUX
gujaf-65	127	10	measured	measure	VERB
gujaf-65	127	11	using	use	VERB
gujaf-65	127	12	return	return	NOUN
gujaf-65	127	13	on	on	ADP
gujaf-65	127	14	asset	asset	NOUN
gujaf-65	127	15	calculated	calculate	VERB
gujaf-65	127	16	as	as	ADP
gujaf-65	127	17	profit	profit	NOUN
gujaf-65	127	18	after	after	ADP
gujaf-65	127	19	tax	tax	NOUN
gujaf-65	127	20	to	to	ADP
gujaf-65	127	21	total	total	ADJ
gujaf-65	127	22	asset	asset	NOUN
gujaf-65	127	23	of	of	ADP
gujaf-65	127	24	the	the	DET
gujaf-65	127	25	firm	firm	NOUN
gujaf-65	127	26	at	at	ADP
gujaf-65	127	27	year	year	NOUN
gujaf-65	127	28	end(akbas	end(akba	NOUN
gujaf-65	127	29	,	,	PUNCT
gujaf-65	127	30	2016	2016	NUM
gujaf-65	127	31	)	)	PUNCT
gujaf-65	127	32	.	.	PUNCT
gujaf-65	128	1	firm	firm	ADJ
gujaf-65	128	2	size	size	NOUN
gujaf-65	128	3	is	be	AUX
gujaf-65	128	4	is	be	AUX
gujaf-65	128	5	measured	measure	VERB
gujaf-65	128	6	as	as	ADP
gujaf-65	128	7	natural	natural	ADJ
gujaf-65	128	8	logarithm	logarithm	NOUN
gujaf-65	128	9	of	of	ADP
gujaf-65	128	10	the	the	DET
gujaf-65	128	11	firm‟s	firm‟s	NOUN
gujaf-65	128	12	year	year	NOUN
gujaf-65	128	13	-	-	PUNCT
gujaf-65	128	14	end	end	NOUN
gujaf-65	128	15	total	total	ADJ
gujaf-65	128	16	assets	asset	NOUN
gujaf-65	128	17	(	(	PUNCT
gujaf-65	128	18	akbas	akbas	ADJ
gujaf-65	128	19	,	,	PUNCT
gujaf-65	128	20	2016	2016	NUM
gujaf-65	128	21	)	)	PUNCT
gujaf-65	128	22	.	.	PUNCT
gujaf-65	129	1	gusau	gusau	PROPN
gujaf-65	129	2	journal	journal	PROPN
gujaf-65	129	3	of	of	ADP
gujaf-65	129	4	accounting	accounting	NOUN
gujaf-65	129	5	and	and	CCONJ
gujaf-65	129	6	finance	finance	NOUN
gujaf-65	129	7	,	,	PUNCT
gujaf-65	129	8	vol	vol	NOUN
gujaf-65	129	9	.	.	PROPN
gujaf-65	129	10	2	2	NUM
gujaf-65	129	11	,	,	PUNCT
gujaf-65	129	12	issue	issue	NOUN
gujaf-65	129	13	2	2	NUM
gujaf-65	129	14	,	,	PUNCT
gujaf-65	129	15	april	april	PROPN
gujaf-65	129	16	,	,	PUNCT
gujaf-65	129	17	2021	2021	NUM
gujaf-65	129	18	8	8	NUM
gujaf-65	129	19	on	on	ADP
gujaf-65	129	20	the	the	DET
gujaf-65	129	21	basis	basis	NOUN
gujaf-65	129	22	of	of	ADP
gujaf-65	129	23	these	these	DET
gujaf-65	129	24	variables	variable	NOUN
gujaf-65	129	25	,	,	PUNCT
gujaf-65	129	26	the	the	DET
gujaf-65	129	27	empirical	empirical	ADJ
gujaf-65	129	28	results	result	NOUN
gujaf-65	129	29	are	be	AUX
gujaf-65	129	30	therefore	therefore	ADV
gujaf-65	129	31	based	base	VERB
gujaf-65	129	32	on	on	ADP
gujaf-65	129	33	the	the	DET
gujaf-65	129	34	following	follow	VERB
gujaf-65	129	35	regression	regression	NOUN
gujaf-65	129	36	model	model	NOUN
gujaf-65	129	37	;	;	PUNCT
gujaf-65	129	38	edqit	edqit	PROPN
gujaf-65	129	39	=	=	PUNCT
gujaf-65	129	40	ß0	ß0	PROPN
gujaf-65	129	41	+	+	CCONJ
gujaf-65	129	42	ß1	ß1	NOUN
gujaf-65	129	43	bsizeit	bsizeit	NOUN
gujaf-65	129	44	+	+	CCONJ
gujaf-65	129	45	ß2	ß2	NOUN
gujaf-65	129	46	bindit	bindit	NOUN
gujaf-65	129	47	+	+	CCONJ
gujaf-65	129	48	ß3	ß3	ADJ
gujaf-65	129	49	bgdit	bgdit	NOUN
gujaf-65	129	50	+	+	CCONJ
gujaf-65	129	51	ß4	ß4	NOUN
gujaf-65	129	52	bexpit	bexpit	NOUN
gujaf-65	129	53	+	+	CCONJ
gujaf-65	129	54	ß5	ß5	NUM
gujaf-65	129	55	bnatit	bnatit	NOUN
gujaf-65	129	56	+	+	CCONJ
gujaf-65	129	57	ß6	ß6	NOUN
gujaf-65	129	58	fsizeit	fsizeit	NOUN
gujaf-65	129	59	+	+	CCONJ
gujaf-65	129	60	ß7	ß7	NOUN
gujaf-65	129	61	profit	profit	NOUN
gujaf-65	129	62	+	+	CCONJ
gujaf-65	129	63	єit	єit	NOUN
gujaf-65	129	64	where	where	SCONJ
gujaf-65	129	65	:	:	PUNCT
gujaf-65	129	66	edql	edql	PROPN
gujaf-65	129	67	=	=	PUNCT
gujaf-65	129	68	environmental	environmental	ADJ
gujaf-65	129	69	disclosure	disclosure	NOUN
gujaf-65	129	70	quality	quality	NOUN
gujaf-65	129	71	;	;	PUNCT
gujaf-65	129	72	ß0	ß0	NOUN
gujaf-65	129	73	=	=	SYM
gujaf-65	129	74	intercept	intercept	PROPN
gujaf-65	129	75	;	;	PUNCT
gujaf-65	129	76	ß1	ß1	NOUN
gujaf-65	129	77	to	to	ADP
gujaf-65	129	78	ß5	ß5	NUM
gujaf-65	129	79	=	=	NOUN
gujaf-65	129	80	coefficient	coefficient	NOUN
gujaf-65	129	81	of	of	ADP
gujaf-65	129	82	the	the	DET
gujaf-65	129	83	independent	independent	ADJ
gujaf-65	129	84	variables	variable	NOUN
gujaf-65	129	85	;	;	PUNCT
gujaf-65	129	86	ß6	ß6	NOUN
gujaf-65	129	87	to	to	ADP
gujaf-65	129	88	ß7	ß7	NOUN
gujaf-65	129	89	=	=	SYM
gujaf-65	129	90	coefficient	coefficient	NOUN
gujaf-65	129	91	of	of	ADP
gujaf-65	129	92	the	the	DET
gujaf-65	129	93	control	control	NOUN
gujaf-65	129	94	variables	variable	NOUN
gujaf-65	129	95	;	;	PUNCT
gujaf-65	129	96	є	є	PROPN
gujaf-65	129	97	=	=	NOUN
gujaf-65	129	98	error	error	NOUN
gujaf-65	129	99	term	term	NOUN
gujaf-65	129	100	;	;	PUNCT
gujaf-65	129	101	it	it	PRON
gujaf-65	129	102	=	=	PUNCT
gujaf-65	129	103	subscript	subscript	NOUN
gujaf-65	129	104	for	for	ADP
gujaf-65	129	105	panel	panel	NOUN
gujaf-65	129	106	data	datum	NOUN
gujaf-65	129	107	bsize	bsize	NOUN
gujaf-65	129	108	=	=	SYM
gujaf-65	129	109	board	board	NOUN
gujaf-65	129	110	size	size	NOUN
gujaf-65	129	111	;	;	PUNCT
gujaf-65	129	112	bind	bind	NOUN
gujaf-65	129	113	=	=	SYM
gujaf-65	129	114	board	board	NOUN
gujaf-65	129	115	independence	independence	NOUN
gujaf-65	129	116	;	;	PUNCT
gujaf-65	129	117	bgd	bgd	NOUN
gujaf-65	129	118	=	=	SYM
gujaf-65	129	119	board	board	NOUN
gujaf-65	129	120	gender	gender	NOUN
gujaf-65	129	121	diversity	diversity	NOUN
gujaf-65	129	122	;	;	PUNCT
gujaf-65	129	123	bexp	bexp	PROPN
gujaf-65	129	124	=	=	SYM
gujaf-65	129	125	board	board	NOUN
gujaf-65	129	126	expertise	expertise	NOUN
gujaf-65	129	127	;	;	PUNCT
gujaf-65	129	128	bnat	bnat	NOUN
gujaf-65	129	129	=	=	SYM
gujaf-65	129	130	board	board	NOUN
gujaf-65	129	131	nationality	nationality	NOUN
gujaf-65	129	132	;	;	PUNCT
gujaf-65	129	133	fsize	fsize	NOUN
gujaf-65	129	134	=	=	SYM
gujaf-65	129	135	firm	firm	ADJ
gujaf-65	129	136	size	size	NOUN
gujaf-65	129	137	;	;	PUNCT
gujaf-65	129	138	prof	prof	NOUN
gujaf-65	129	139	=	=	NOUN
gujaf-65	129	140	profitability	profitability	NOUN
gujaf-65	129	141	.	.	PUNCT
gujaf-65	130	1	4	4	X
gujaf-65	130	2	.	.	NOUN
gujaf-65	130	3	result	result	NOUN
gujaf-65	130	4	and	and	CCONJ
gujaf-65	130	5	discussion	discussion	NOUN
gujaf-65	130	6	data	datum	NOUN
gujaf-65	130	7	collected	collect	VERB
gujaf-65	130	8	during	during	ADP
gujaf-65	130	9	the	the	DET
gujaf-65	130	10	course	course	NOUN
gujaf-65	130	11	of	of	ADP
gujaf-65	130	12	the	the	DET
gujaf-65	130	13	study	study	NOUN
gujaf-65	130	14	were	be	AUX
gujaf-65	130	15	presented	present	VERB
gujaf-65	130	16	and	and	CCONJ
gujaf-65	130	17	discussed	discuss	VERB
gujaf-65	130	18	in	in	ADP
gujaf-65	130	19	this	this	DET
gujaf-65	130	20	section	section	NOUN
gujaf-65	130	21	.	.	PUNCT
gujaf-65	131	1	the	the	DET
gujaf-65	131	2	descriptive	descriptive	ADJ
gujaf-65	131	3	statistics	statistic	NOUN
gujaf-65	131	4	,	,	PUNCT
gujaf-65	131	5	correlation	correlation	NOUN
gujaf-65	131	6	matrix	matrix	NOUN
gujaf-65	131	7	and	and	CCONJ
gujaf-65	131	8	inferential	inferential	ADJ
gujaf-65	131	9	statistics	statistic	NOUN
gujaf-65	131	10	are	be	AUX
gujaf-65	131	11	presented	present	VERB
gujaf-65	131	12	in	in	ADP
gujaf-65	131	13	this	this	DET
gujaf-65	131	14	section	section	NOUN
gujaf-65	131	15	.	.	PUNCT
gujaf-65	132	1	table	table	NOUN
gujaf-65	132	2	1	1	NUM
gujaf-65	132	3	descriptive	descriptive	ADJ
gujaf-65	132	4	statistics	statistic	NOUN
gujaf-65	132	5	variable	variable	ADJ
gujaf-65	132	6	obs	obs	PROPN
gujaf-65	132	7	mean	mean	VERB
gujaf-65	132	8	std.dev	std.dev	PROPN
gujaf-65	132	9	.	.	PUNCT
gujaf-65	133	1	min	min	PROPN
gujaf-65	133	2	max	max	PROPN
gujaf-65	133	3	edq	edq	PROPN
gujaf-65	133	4	56	56	NUM
gujaf-65	133	5	.14	.14	NUM
gujaf-65	133	6	.125	.125	NUM
gujaf-65	133	7	0	0	NUM
gujaf-65	133	8	.5	.5	NUM
gujaf-65	133	9	bsize	bsize	VERB
gujaf-65	133	10	56	56	NUM
gujaf-65	133	11	8	8	NUM
gujaf-65	133	12	1.849	1.849	NUM
gujaf-65	133	13	4	4	NUM
gujaf-65	133	14	11	11	NUM
gujaf-65	133	15	bind	bind	VERB
gujaf-65	133	16	56	56	NUM
gujaf-65	133	17	.053	.053	NUM
gujaf-65	133	18	.111	.111	NUM
gujaf-65	133	19	0	0	NUM
gujaf-65	133	20	.5	.5	NUM
gujaf-65	133	21	bgd	bgd	ADP
gujaf-65	133	22	56	56	NUM
gujaf-65	133	23	.136	.136	NUM
gujaf-65	133	24	.094	.094	NUM
gujaf-65	133	25	0	0	NUM
gujaf-65	133	26	.375	.375	NUM
gujaf-65	133	27	bexp	bexp	NOUN
gujaf-65	133	28	56	56	NUM
gujaf-65	133	29	.127	.127	NUM
gujaf-65	133	30	.085	.085	NUM
gujaf-65	133	31	0	0	NUM
gujaf-65	133	32	.375	.375	NUM
gujaf-65	133	33	bnat	bnat	NOUN
gujaf-65	133	34	56	56	NUM
gujaf-65	133	35	.205	.205	NUM
gujaf-65	133	36	.206	.206	NUM
gujaf-65	133	37	0	0	NUM
gujaf-65	133	38	.636	.636	NUM
gujaf-65	133	39	roa	roa	PROPN
gujaf-65	133	40	56	56	NUM
gujaf-65	133	41	.036	.036	NUM
gujaf-65	133	42	.274	.274	NUM
gujaf-65	133	43	-.716	-.716	NOUN
gujaf-65	133	44	1.762	1.762	NUM
gujaf-65	133	45	fsizemillions	fsizemillion	NOUN
gujaf-65	133	46	56	56	NUM
gujaf-65	133	47	68937	68937	NUM
gujaf-65	133	48	37279	37279	NUM
gujaf-65	133	49	18253	18253	NUM
gujaf-65	133	50	147237	147237	NUM
gujaf-65	133	51	source	source	NOUN
gujaf-65	133	52	:	:	PUNCT
gujaf-65	133	53	summary	summary	NOUN
gujaf-65	133	54	of	of	ADP
gujaf-65	133	55	stata	stata	NOUN
gujaf-65	133	56	output	output	NOUN
gujaf-65	133	57	the	the	DET
gujaf-65	133	58	mean	mean	NOUN
gujaf-65	133	59	of	of	ADP
gujaf-65	133	60	environmental	environmental	ADJ
gujaf-65	133	61	disclosure	disclosure	NOUN
gujaf-65	133	62	quality	quality	NOUN
gujaf-65	133	63	is	be	AUX
gujaf-65	133	64	14	14	NUM
gujaf-65	133	65	%	%	NOUN
gujaf-65	133	66	which	which	PRON
gujaf-65	133	67	reflects	reflect	VERB
gujaf-65	133	68	that	that	SCONJ
gujaf-65	133	69	the	the	DET
gujaf-65	133	70	average	average	ADJ
gujaf-65	133	71	environmental	environmental	ADJ
gujaf-65	133	72	disclosure	disclosure	NOUN
gujaf-65	133	73	quality	quality	NOUN
gujaf-65	133	74	relatively	relatively	ADV
gujaf-65	133	75	low	low	ADJ
gujaf-65	133	76	.	.	PUNCT
gujaf-65	134	1	in	in	ADP
gujaf-65	134	2	addition	addition	NOUN
gujaf-65	134	3	,	,	PUNCT
gujaf-65	134	4	the	the	DET
gujaf-65	134	5	maximum	maximum	ADJ
gujaf-65	134	6	average	average	ADJ
gujaf-65	134	7	disclosure	disclosure	NOUN
gujaf-65	134	8	quality	quality	NOUN
gujaf-65	134	9	is	be	AUX
gujaf-65	134	10	50	50	NUM
gujaf-65	134	11	%	%	NOUN
gujaf-65	134	12	,	,	PUNCT
gujaf-65	134	13	while	while	SCONJ
gujaf-65	134	14	the	the	DET
gujaf-65	134	15	minimum	minimum	ADJ
gujaf-65	134	16	average	average	ADJ
gujaf-65	134	17	disclosure	disclosure	NOUN
gujaf-65	134	18	quality	quality	NOUN
gujaf-65	134	19	is	be	AUX
gujaf-65	134	20	0	0	NUM
gujaf-65	134	21	%	%	NOUN
gujaf-65	134	22	.	.	PUNCT
gujaf-65	135	1	the	the	DET
gujaf-65	135	2	standard	standard	ADJ
gujaf-65	135	3	deviation	deviation	NOUN
gujaf-65	135	4	of	of	ADP
gujaf-65	135	5	0.125	0.125	NUM
gujaf-65	135	6	indicates	indicate	VERB
gujaf-65	135	7	a	a	DET
gujaf-65	135	8	low	low	ADJ
gujaf-65	135	9	variation	variation	NOUN
gujaf-65	135	10	among	among	ADP
gujaf-65	135	11	the	the	DET
gujaf-65	135	12	listed	list	VERB
gujaf-65	135	13	oil	oil	NOUN
gujaf-65	135	14	and	and	CCONJ
gujaf-65	135	15	gas	gas	NOUN
gujaf-65	135	16	companies	company	NOUN
gujaf-65	135	17	.	.	PUNCT
gujaf-65	136	1	the	the	DET
gujaf-65	136	2	mean	mean	NOUN
gujaf-65	136	3	for	for	ADP
gujaf-65	136	4	board	board	NOUN
gujaf-65	136	5	size	size	NOUN
gujaf-65	136	6	indicates	indicate	VERB
gujaf-65	136	7	that	that	SCONJ
gujaf-65	136	8	the	the	DET
gujaf-65	136	9	average	average	ADJ
gujaf-65	136	10	board	board	NOUN
gujaf-65	136	11	size	size	NOUN
gujaf-65	136	12	is	be	AUX
gujaf-65	136	13	approximately	approximately	ADV
gujaf-65	136	14	8	8	NUM
gujaf-65	136	15	members	member	NOUN
gujaf-65	136	16	with	with	ADP
gujaf-65	136	17	the	the	DET
gujaf-65	136	18	standard	standard	NOUN
gujaf-65	136	19	of	of	ADP
gujaf-65	136	20	deviation	deviation	NOUN
gujaf-65	136	21	of	of	ADP
gujaf-65	136	22	1.849	1.849	NUM
gujaf-65	136	23	,	,	PUNCT
gujaf-65	136	24	which	which	PRON
gujaf-65	136	25	shows	show	VERB
gujaf-65	136	26	moderate	moderate	ADJ
gujaf-65	136	27	variability	variability	NOUN
gujaf-65	136	28	across	across	ADP
gujaf-65	136	29	the	the	DET
gujaf-65	136	30	listed	list	VERB
gujaf-65	136	31	oil	oil	NOUN
gujaf-65	136	32	and	and	CCONJ
gujaf-65	136	33	gas	gas	NOUN
gujaf-65	136	34	companies	company	NOUN
gujaf-65	136	35	.	.	PUNCT
gujaf-65	137	1	the	the	DET
gujaf-65	137	2	minimum	minimum	ADJ
gujaf-65	137	3	and	and	CCONJ
gujaf-65	137	4	maximum	maximum	ADJ
gujaf-65	137	5	members	member	NOUN
gujaf-65	137	6	are	be	AUX
gujaf-65	137	7	4	4	NUM
gujaf-65	137	8	and	and	CCONJ
gujaf-65	137	9	11	11	NUM
gujaf-65	137	10	members	member	NOUN
gujaf-65	137	11	respectively	respectively	ADV
gujaf-65	137	12	.	.	PUNCT
gujaf-65	138	1	the	the	DET
gujaf-65	138	2	average	average	NOUN
gujaf-65	138	3	of	of	ADP
gujaf-65	138	4	board	board	NOUN
gujaf-65	138	5	independence	independence	NOUN
gujaf-65	138	6	(	(	PUNCT
gujaf-65	138	7	bind	bind	VERB
gujaf-65	138	8	)	)	PUNCT
gujaf-65	138	9	across	across	ADP
gujaf-65	138	10	the	the	DET
gujaf-65	138	11	sampled	sample	VERB
gujaf-65	138	12	listed	list	VERB
gujaf-65	138	13	oil	oil	NOUN
gujaf-65	138	14	and	and	CCONJ
gujaf-65	138	15	gas	gas	NOUN
gujaf-65	138	16	firms	firm	NOUN
gujaf-65	138	17	in	in	ADP
gujaf-65	138	18	nigeria	nigeria	PROPN
gujaf-65	138	19	within	within	ADP
gujaf-65	138	20	the	the	DET
gujaf-65	138	21	period	period	NOUN
gujaf-65	138	22	of	of	ADP
gujaf-65	138	23	the	the	DET
gujaf-65	138	24	study	study	NOUN
gujaf-65	138	25	is	be	AUX
gujaf-65	138	26	5.3	5.3	NUM
gujaf-65	138	27	%	%	NOUN
gujaf-65	138	28	and	and	CCONJ
gujaf-65	138	29	the	the	DET
gujaf-65	138	30	standard	standard	ADJ
gujaf-65	138	31	deviation	deviation	NOUN
gujaf-65	138	32	is	be	AUX
gujaf-65	138	33	approximately	approximately	ADV
gujaf-65	138	34	11.1	11.1	NUM
gujaf-65	138	35	%	%	NOUN
gujaf-65	138	36	.	.	PUNCT
gujaf-65	139	1	the	the	DET
gujaf-65	139	2	minimum	minimum	ADJ
gujaf-65	139	3	and	and	CCONJ
gujaf-65	139	4	maximum	maximum	ADJ
gujaf-65	139	5	board	board	NOUN
gujaf-65	139	6	independence	independence	NOUN
gujaf-65	139	7	of	of	ADP
gujaf-65	139	8	the	the	DET
gujaf-65	139	9	listed	list	VERB
gujaf-65	139	10	oil	oil	NOUN
gujaf-65	139	11	and	and	CCONJ
gujaf-65	139	12	gas	gas	NOUN
gujaf-65	139	13	firms	firm	NOUN
gujaf-65	139	14	in	in	ADP
gujaf-65	139	15	gusau	gusau	ADJ
gujaf-65	139	16	journal	journal	NOUN
gujaf-65	139	17	of	of	ADP
gujaf-65	139	18	accounting	accounting	NOUN
gujaf-65	139	19	and	and	CCONJ
gujaf-65	139	20	finance	finance	NOUN
gujaf-65	139	21	,	,	PUNCT
gujaf-65	139	22	vol	vol	NOUN
gujaf-65	139	23	.	.	PROPN
gujaf-65	139	24	2	2	NUM
gujaf-65	139	25	,	,	PUNCT
gujaf-65	139	26	issue	issue	NOUN
gujaf-65	139	27	2	2	NUM
gujaf-65	139	28	,	,	PUNCT
gujaf-65	139	29	april	april	PROPN
gujaf-65	139	30	,	,	PUNCT
gujaf-65	139	31	2021	2021	NUM
gujaf-65	139	32	9	9	NUM
gujaf-65	139	33	nigeria	nigeria	NOUN
gujaf-65	139	34	within	within	ADP
gujaf-65	139	35	the	the	DET
gujaf-65	139	36	period	period	NOUN
gujaf-65	139	37	covered	cover	VERB
gujaf-65	139	38	were	be	AUX
gujaf-65	139	39	0	0	NUM
gujaf-65	139	40	and	and	CCONJ
gujaf-65	139	41	50	50	NUM
gujaf-65	139	42	%	%	NOUN
gujaf-65	139	43	respectively	respectively	ADV
gujaf-65	139	44	.	.	PUNCT
gujaf-65	140	1	this	this	PRON
gujaf-65	140	2	implies	imply	VERB
gujaf-65	140	3	that	that	SCONJ
gujaf-65	140	4	some	some	DET
gujaf-65	140	5	firms	firm	NOUN
gujaf-65	140	6	are	be	AUX
gujaf-65	140	7	yet	yet	ADV
gujaf-65	140	8	to	to	PART
gujaf-65	140	9	fully	fully	ADV
gujaf-65	140	10	comply	comply	VERB
gujaf-65	140	11	with	with	ADP
gujaf-65	140	12	corporate	corporate	ADJ
gujaf-65	140	13	code	code	NOUN
gujaf-65	140	14	of	of	ADP
gujaf-65	140	15	2012	2012	NUM
gujaf-65	140	16	,	,	PUNCT
gujaf-65	140	17	which	which	PRON
gujaf-65	140	18	stipulated	stipulate	VERB
gujaf-65	140	19	that	that	SCONJ
gujaf-65	140	20	public	public	ADJ
gujaf-65	140	21	firms	firm	NOUN
gujaf-65	140	22	should	should	AUX
gujaf-65	140	23	at	at	ADV
gujaf-65	140	24	least	least	ADJ
gujaf-65	140	25	have	have	VERB
gujaf-65	140	26	one	one	NUM
gujaf-65	140	27	independent	independent	ADJ
gujaf-65	140	28	non	non	ADJ
gujaf-65	140	29	-	-	ADJ
gujaf-65	140	30	executive	executive	ADJ
gujaf-65	140	31	director	director	NOUN
gujaf-65	140	32	.	.	PUNCT
gujaf-65	141	1	the	the	DET
gujaf-65	141	2	average	average	ADJ
gujaf-65	141	3	level	level	NOUN
gujaf-65	141	4	of	of	ADP
gujaf-65	141	5	board	board	NOUN
gujaf-65	141	6	gender	gender	NOUN
gujaf-65	141	7	diversity	diversity	NOUN
gujaf-65	141	8	across	across	ADP
gujaf-65	141	9	the	the	DET
gujaf-65	141	10	listed	list	VERB
gujaf-65	141	11	oil	oil	NOUN
gujaf-65	141	12	and	and	CCONJ
gujaf-65	141	13	gas	gas	NOUN
gujaf-65	141	14	firms	firm	NOUN
gujaf-65	141	15	is	be	AUX
gujaf-65	141	16	13.6	13.6	NUM
gujaf-65	141	17	%	%	NOUN
gujaf-65	141	18	,	,	PUNCT
gujaf-65	141	19	while	while	SCONJ
gujaf-65	141	20	deviation	deviation	NOUN
gujaf-65	141	21	value	value	NOUN
gujaf-65	141	22	of	of	ADP
gujaf-65	141	23	approximately	approximately	ADV
gujaf-65	141	24	9.4	9.4	NUM
gujaf-65	141	25	%	%	NOUN
gujaf-65	141	26	indicates	indicate	VERB
gujaf-65	141	27	that	that	SCONJ
gujaf-65	141	28	there	there	PRON
gujaf-65	141	29	is	be	VERB
gujaf-65	141	30	a	a	DET
gujaf-65	141	31	moderate	moderate	ADJ
gujaf-65	141	32	deviation	deviation	NOUN
gujaf-65	141	33	of	of	ADP
gujaf-65	141	34	the	the	DET
gujaf-65	141	35	data	datum	NOUN
gujaf-65	141	36	from	from	ADP
gujaf-65	141	37	the	the	DET
gujaf-65	141	38	mean	mean	NOUN
gujaf-65	141	39	.	.	PUNCT
gujaf-65	142	1	the	the	DET
gujaf-65	142	2	maximum	maximum	ADJ
gujaf-65	142	3	and	and	CCONJ
gujaf-65	142	4	minimum	minimum	NOUN
gujaf-65	142	5	board	board	NOUN
gujaf-65	142	6	gender	gender	NOUN
gujaf-65	142	7	diversity	diversity	NOUN
gujaf-65	142	8	of	of	ADP
gujaf-65	142	9	the	the	DET
gujaf-65	142	10	listed	list	VERB
gujaf-65	142	11	oil	oil	NOUN
gujaf-65	142	12	and	and	CCONJ
gujaf-65	142	13	gas	gas	NOUN
gujaf-65	142	14	firms	firm	NOUN
gujaf-65	142	15	in	in	ADP
gujaf-65	142	16	nigeria	nigeria	PROPN
gujaf-65	142	17	within	within	ADP
gujaf-65	142	18	the	the	DET
gujaf-65	142	19	period	period	NOUN
gujaf-65	142	20	covered	cover	VERB
gujaf-65	142	21	were	be	AUX
gujaf-65	142	22	37.5	37.5	NUM
gujaf-65	142	23	%	%	NOUN
gujaf-65	142	24	and	and	CCONJ
gujaf-65	142	25	0	0	NUM
gujaf-65	142	26	%	%	NOUN
gujaf-65	142	27	respectively	respectively	ADV
gujaf-65	142	28	.	.	PUNCT
gujaf-65	143	1	the	the	DET
gujaf-65	143	2	average	average	ADJ
gujaf-65	143	3	level	level	NOUN
gujaf-65	143	4	of	of	ADP
gujaf-65	143	5	board	board	NOUN
gujaf-65	143	6	expertise	expertise	NOUN
gujaf-65	143	7	across	across	ADP
gujaf-65	143	8	the	the	DET
gujaf-65	143	9	listed	list	VERB
gujaf-65	143	10	oil	oil	NOUN
gujaf-65	143	11	and	and	CCONJ
gujaf-65	143	12	gas	gas	NOUN
gujaf-65	143	13	firms	firm	NOUN
gujaf-65	143	14	is	be	AUX
gujaf-65	143	15	12.7	12.7	NUM
gujaf-65	143	16	%	%	NOUN
gujaf-65	143	17	,	,	PUNCT
gujaf-65	143	18	while	while	SCONJ
gujaf-65	143	19	deviation	deviation	NOUN
gujaf-65	143	20	value	value	NOUN
gujaf-65	143	21	of	of	ADP
gujaf-65	143	22	8.5	8.5	NUM
gujaf-65	143	23	%	%	NOUN
gujaf-65	143	24	indicates	indicate	VERB
gujaf-65	143	25	that	that	SCONJ
gujaf-65	143	26	there	there	PRON
gujaf-65	143	27	is	be	VERB
gujaf-65	143	28	a	a	DET
gujaf-65	143	29	moderate	moderate	ADJ
gujaf-65	143	30	deviation	deviation	NOUN
gujaf-65	143	31	of	of	ADP
gujaf-65	143	32	the	the	DET
gujaf-65	143	33	data	datum	NOUN
gujaf-65	143	34	from	from	ADP
gujaf-65	143	35	the	the	DET
gujaf-65	143	36	mean	mean	NOUN
gujaf-65	143	37	.	.	PUNCT
gujaf-65	144	1	the	the	DET
gujaf-65	144	2	minimum	minimum	ADJ
gujaf-65	144	3	and	and	CCONJ
gujaf-65	144	4	maximum	maximum	ADJ
gujaf-65	144	5	board	board	NOUN
gujaf-65	144	6	expertise	expertise	NOUN
gujaf-65	144	7	of	of	ADP
gujaf-65	144	8	the	the	DET
gujaf-65	144	9	listed	list	VERB
gujaf-65	144	10	sensitive	sensitive	ADJ
gujaf-65	144	11	firms	firm	NOUN
gujaf-65	144	12	in	in	ADP
gujaf-65	144	13	nigeria	nigeria	PROPN
gujaf-65	144	14	within	within	ADP
gujaf-65	144	15	the	the	DET
gujaf-65	144	16	period	period	NOUN
gujaf-65	144	17	covered	cover	VERB
gujaf-65	144	18	were	be	AUX
gujaf-65	144	19	0	0	NUM
gujaf-65	144	20	%	%	NOUN
gujaf-65	144	21	and	and	CCONJ
gujaf-65	144	22	37.5	37.5	NUM
gujaf-65	144	23	%	%	NOUN
gujaf-65	144	24	respectively	respectively	ADV
gujaf-65	144	25	.	.	PUNCT
gujaf-65	145	1	the	the	DET
gujaf-65	145	2	mean	mean	ADJ
gujaf-65	145	3	value	value	NOUN
gujaf-65	145	4	of	of	ADP
gujaf-65	145	5	foreign	foreign	ADJ
gujaf-65	145	6	directors	director	NOUN
gujaf-65	145	7	across	across	ADP
gujaf-65	145	8	the	the	DET
gujaf-65	145	9	listed	list	VERB
gujaf-65	145	10	sensitive	sensitive	ADJ
gujaf-65	145	11	firms	firm	NOUN
gujaf-65	145	12	is	be	AUX
gujaf-65	145	13	20.5	20.5	NUM
gujaf-65	145	14	%	%	NOUN
gujaf-65	145	15	,	,	PUNCT
gujaf-65	145	16	while	while	SCONJ
gujaf-65	145	17	deviation	deviation	NOUN
gujaf-65	145	18	value	value	NOUN
gujaf-65	145	19	of	of	ADP
gujaf-65	145	20	20.6	20.6	NUM
gujaf-65	145	21	%	%	NOUN
gujaf-65	145	22	indicates	indicate	VERB
gujaf-65	145	23	that	that	SCONJ
gujaf-65	145	24	there	there	PRON
gujaf-65	145	25	is	be	VERB
gujaf-65	145	26	a	a	DET
gujaf-65	145	27	moderate	moderate	ADJ
gujaf-65	145	28	deviation	deviation	NOUN
gujaf-65	145	29	of	of	ADP
gujaf-65	145	30	the	the	DET
gujaf-65	145	31	data	datum	NOUN
gujaf-65	145	32	from	from	ADP
gujaf-65	145	33	the	the	DET
gujaf-65	145	34	mean	mean	NOUN
gujaf-65	145	35	.	.	PUNCT
gujaf-65	146	1	the	the	DET
gujaf-65	146	2	maximum	maximum	ADJ
gujaf-65	146	3	and	and	CCONJ
gujaf-65	146	4	minimum	minimum	ADJ
gujaf-65	146	5	proportion	proportion	NOUN
gujaf-65	146	6	of	of	ADP
gujaf-65	146	7	foreign	foreign	ADJ
gujaf-65	146	8	director	director	NOUN
gujaf-65	146	9	of	of	ADP
gujaf-65	146	10	the	the	DET
gujaf-65	146	11	listed	list	VERB
gujaf-65	146	12	sensitive	sensitive	ADJ
gujaf-65	146	13	firms	firm	NOUN
gujaf-65	146	14	in	in	ADP
gujaf-65	146	15	nigeria	nigeria	PROPN
gujaf-65	146	16	within	within	ADP
gujaf-65	146	17	the	the	DET
gujaf-65	146	18	period	period	NOUN
gujaf-65	146	19	covered	cover	VERB
gujaf-65	146	20	were	be	AUX
gujaf-65	146	21	63.6	63.6	NUM
gujaf-65	146	22	%	%	NOUN
gujaf-65	146	23	and	and	CCONJ
gujaf-65	146	24	0%respectively	0%respectively	PRON
gujaf-65	146	25	.	.	PUNCT
gujaf-65	147	1	the	the	DET
gujaf-65	147	2	average	average	ADJ
gujaf-65	147	3	board	board	NOUN
gujaf-65	147	4	of	of	ADP
gujaf-65	147	5	the	the	DET
gujaf-65	147	6	sample	sample	NOUN
gujaf-65	147	7	firms	firm	NOUN
gujaf-65	147	8	is	be	AUX
gujaf-65	147	9	more	more	ADV
gujaf-65	147	10	diverse	diverse	ADJ
gujaf-65	147	11	in	in	ADP
gujaf-65	147	12	terms	term	NOUN
gujaf-65	147	13	of	of	ADP
gujaf-65	147	14	nationality	nationality	NOUN
gujaf-65	147	15	as	as	SCONJ
gujaf-65	147	16	compared	compare	VERB
gujaf-65	147	17	to	to	ADP
gujaf-65	147	18	others	other	NOUN
gujaf-65	147	19	diversity	diversity	NOUN
gujaf-65	147	20	dimensions	dimension	NOUN
gujaf-65	147	21	.	.	PUNCT
gujaf-65	148	1	the	the	DET
gujaf-65	148	2	mean	mean	NOUN
gujaf-65	148	3	of	of	ADP
gujaf-65	148	4	profitability	profitability	NOUN
gujaf-65	148	5	as	as	SCONJ
gujaf-65	148	6	indicated	indicate	VERB
gujaf-65	148	7	that	that	SCONJ
gujaf-65	148	8	average	average	ADJ
gujaf-65	148	9	return	return	NOUN
gujaf-65	148	10	on	on	ADP
gujaf-65	148	11	asset	asset	NOUN
gujaf-65	148	12	is	be	AUX
gujaf-65	148	13	3.6	3.6	NUM
gujaf-65	148	14	%	%	NOUN
gujaf-65	148	15	approximately	approximately	ADV
gujaf-65	148	16	.	.	PUNCT
gujaf-65	149	1	finally	finally	ADV
gujaf-65	149	2	,	,	PUNCT
gujaf-65	149	3	with	with	ADP
gujaf-65	149	4	respect	respect	NOUN
gujaf-65	149	5	to	to	ADP
gujaf-65	149	6	firm	firm	ADJ
gujaf-65	149	7	size	size	NOUN
gujaf-65	149	8	,	,	PUNCT
gujaf-65	149	9	the	the	DET
gujaf-65	149	10	size	size	NOUN
gujaf-65	149	11	of	of	ADP
gujaf-65	149	12	the	the	DET
gujaf-65	149	13	firm	firm	NOUN
gujaf-65	149	14	has	have	VERB
gujaf-65	149	15	minimum	minimum	ADJ
gujaf-65	149	16	asset	asset	NOUN
gujaf-65	149	17	value	value	NOUN
gujaf-65	149	18	of	of	ADP
gujaf-65	149	19	n18.2billions	n18.2billion	NOUN
gujaf-65	149	20	in	in	ADP
gujaf-65	149	21	nigerian	nigerian	ADJ
gujaf-65	149	22	naira	naira	PROPN
gujaf-65	149	23	while	while	SCONJ
gujaf-65	149	24	the	the	DET
gujaf-65	149	25	maximum	maximum	ADJ
gujaf-65	149	26	value	value	NOUN
gujaf-65	149	27	own	own	ADJ
gujaf-65	149	28	by	by	ADP
gujaf-65	149	29	firm	firm	NOUN
gujaf-65	149	30	in	in	ADP
gujaf-65	149	31	terms	term	NOUN
gujaf-65	149	32	of	of	ADP
gujaf-65	149	33	size	size	NOUN
gujaf-65	149	34	is	be	AUX
gujaf-65	149	35	n147brillions	n147brillion	NOUN
gujaf-65	149	36	.	.	PROPN
gujaf-65	149	37	from	from	ADP
gujaf-65	149	38	the	the	DET
gujaf-65	149	39	mean	mean	NOUN
gujaf-65	149	40	of	of	ADP
gujaf-65	149	41	the	the	DET
gujaf-65	149	42	size	size	NOUN
gujaf-65	149	43	of	of	ADP
gujaf-65	149	44	the	the	DET
gujaf-65	149	45	firm	firm	NOUN
gujaf-65	149	46	as	as	SCONJ
gujaf-65	149	47	presented	present	VERB
gujaf-65	149	48	in	in	ADP
gujaf-65	149	49	table	table	NOUN
gujaf-65	149	50	4.1	4.1	NUM
gujaf-65	149	51	indicates	indicate	VERB
gujaf-65	149	52	that	that	SCONJ
gujaf-65	149	53	on	on	ADP
gujaf-65	149	54	average	average	ADJ
gujaf-65	149	55	listed	list	VERB
gujaf-65	149	56	companies	company	NOUN
gujaf-65	149	57	in	in	ADP
gujaf-65	149	58	nigeria	nigeria	PROPN
gujaf-65	149	59	have	have	VERB
gujaf-65	149	60	assets	asset	NOUN
gujaf-65	149	61	with	with	ADP
gujaf-65	149	62	worth	worth	ADJ
gujaf-65	149	63	68millions	68millions	NUM
gujaf-65	149	64	naira	naira	NUM
gujaf-65	149	65	value	value	NOUN
gujaf-65	149	66	.	.	PUNCT
gujaf-65	150	1	table	table	NOUN
gujaf-65	150	2	2	2	NUM
gujaf-65	150	3	correlation	correlation	NOUN
gujaf-65	150	4	matrix	matrix	NOUN
gujaf-65	150	5	variables	variable	NOUN
gujaf-65	150	6	edq	edq	NOUN
gujaf-65	150	7	bsize	bsize	NOUN
gujaf-65	150	8	bind	bind	VERB
gujaf-65	150	9	bgd	bgd	ADP
gujaf-65	150	10	bexp	bexp	PROPN
gujaf-65	150	11	bnat	bnat	PROPN
gujaf-65	150	12	roa	roa	PROPN
gujaf-65	150	13	fsize	fsize	NOUN
gujaf-65	150	14	edq	edq	NOUN
gujaf-65	150	15	1.000	1.000	NUM
gujaf-65	150	16	bsize	bsize	VERB
gujaf-65	150	17	0.356	0.356	NUM
gujaf-65	150	18	1.000	1.000	NUM
gujaf-65	150	19	bind	bind	VERB
gujaf-65	150	20	0.353	0.353	NUM
gujaf-65	150	21	-0.013	-0.013	PART
gujaf-65	150	22	1.000	1.000	NUM
gujaf-65	150	23	bgd	bgd	ADP
gujaf-65	150	24	0.594	0.594	NUM
gujaf-65	150	25	0.385	0.385	NUM
gujaf-65	150	26	0.318	0.318	NUM
gujaf-65	150	27	1.000	1.000	NUM
gujaf-65	150	28	bexp	bexp	NOUN
gujaf-65	150	29	0.293	0.293	NUM
gujaf-65	150	30	0.181	0.181	NUM
gujaf-65	150	31	0.149	0.149	NUM
gujaf-65	150	32	0.270	0.270	NUM
gujaf-65	150	33	1.000	1.000	NUM
gujaf-65	150	34	bnat	bnat	NOUN
gujaf-65	150	35	0.054	0.054	NUM
gujaf-65	150	36	0.208	0.208	NUM
gujaf-65	150	37	0.113	0.113	NUM
gujaf-65	150	38	0.151	0.151	NUM
gujaf-65	150	39	0.217	0.217	NUM
gujaf-65	150	40	1.000	1.000	NUM
gujaf-65	150	41	roa	roa	NOUN
gujaf-65	150	42	0.063	0.063	NUM
gujaf-65	150	43	0.003	0.003	NUM
gujaf-65	150	44	0.103	0.103	NUM
gujaf-65	150	45	0.179	0.179	NUM
gujaf-65	150	46	-0.079	-0.079	PUNCT
gujaf-65	150	47	-0.010	-0.010	X
gujaf-65	150	48	1.000	1.000	NUM
gujaf-65	150	49	fsize	fsize	NOUN
gujaf-65	150	50	0.049	0.049	NUM
gujaf-65	150	51	0.393	0.393	NUM
gujaf-65	150	52	-0.316	-0.316	PROPN
gujaf-65	150	53	0.002	0.002	NUM
gujaf-65	150	54	-0.490	-0.490	PUNCT
gujaf-65	150	55	0.135	0.135	NUM
gujaf-65	150	56	0.008	0.008	NUM
gujaf-65	150	57	1.000	1.000	NUM
gujaf-65	150	58	source	source	NOUN
gujaf-65	150	59	:	:	PUNCT
gujaf-65	150	60	summary	summary	NOUN
gujaf-65	150	61	of	of	ADP
gujaf-65	150	62	stata	stata	NOUN
gujaf-65	150	63	output	output	NOUN
gujaf-65	150	64	from	from	ADP
gujaf-65	150	65	the	the	DET
gujaf-65	150	66	correlation	correlation	NOUN
gujaf-65	150	67	matrix	matrix	NOUN
gujaf-65	150	68	table	table	NOUN
gujaf-65	150	69	2	2	NUM
gujaf-65	150	70	,	,	PUNCT
gujaf-65	150	71	it	it	PRON
gujaf-65	150	72	can	can	AUX
gujaf-65	150	73	be	be	AUX
gujaf-65	150	74	seen	see	VERB
gujaf-65	150	75	that	that	SCONJ
gujaf-65	150	76	the	the	DET
gujaf-65	150	77	quality	quality	NOUN
gujaf-65	150	78	of	of	ADP
gujaf-65	150	79	environmental	environmental	ADJ
gujaf-65	150	80	disclosure	disclosure	NOUN
gujaf-65	150	81	has	have	VERB
gujaf-65	150	82	a	a	DET
gujaf-65	150	83	positive	positive	ADJ
gujaf-65	150	84	relationship	relationship	NOUN
gujaf-65	150	85	with	with	ADP
gujaf-65	150	86	all	all	DET
gujaf-65	150	87	the	the	DET
gujaf-65	150	88	independent	independent	ADJ
gujaf-65	150	89	variables	variable	NOUN
gujaf-65	150	90	(	(	PUNCT
gujaf-65	150	91	bsize	bsize	VERB
gujaf-65	150	92	,	,	PUNCT
gujaf-65	150	93	bind	bind	VERB
gujaf-65	150	94	,	,	PUNCT
gujaf-65	150	95	bgd	bgd	PROPN
gujaf-65	150	96	,	,	PUNCT
gujaf-65	150	97	bexp	bexp	PROPN
gujaf-65	150	98	,	,	PUNCT
gujaf-65	150	99	bnat	bnat	NOUN
gujaf-65	150	100	,	,	PUNCT
gujaf-65	150	101	roa	roa	NOUN
gujaf-65	150	102	and	and	CCONJ
gujaf-65	150	103	fsize	fsize	NOUN
gujaf-65	150	104	)	)	PUNCT
gujaf-65	150	105	.	.	PUNCT
gujaf-65	151	1	the	the	DET
gujaf-65	151	2	implication	implication	NOUN
gujaf-65	151	3	is	be	AUX
gujaf-65	151	4	that	that	SCONJ
gujaf-65	151	5	the	the	DET
gujaf-65	151	6	above	above	ADJ
gujaf-65	151	7	variables	variable	NOUN
gujaf-65	151	8	move	move	VERB
gujaf-65	151	9	in	in	ADP
gujaf-65	151	10	the	the	DET
gujaf-65	151	11	same	same	ADJ
gujaf-65	151	12	direction	direction	NOUN
gujaf-65	151	13	with	with	ADP
gujaf-65	151	14	the	the	DET
gujaf-65	151	15	quality	quality	NOUN
gujaf-65	151	16	of	of	ADP
gujaf-65	151	17	environmental	environmental	ADJ
gujaf-65	151	18	disclosure	disclosure	NOUN
gujaf-65	151	19	.	.	PUNCT
gujaf-65	152	1	table	table	NOUN
gujaf-65	152	2	2	2	NUM
gujaf-65	152	3	also	also	ADV
gujaf-65	152	4	shows	show	VERB
gujaf-65	152	5	the	the	DET
gujaf-65	152	6	association	association	NOUN
gujaf-65	152	7	among	among	ADP
gujaf-65	152	8	the	the	DET
gujaf-65	152	9	independent	independent	ADJ
gujaf-65	152	10	variables	variable	NOUN
gujaf-65	152	11	themselves	themselves	PRON
gujaf-65	152	12	.	.	PUNCT
gujaf-65	153	1	according	accord	VERB
gujaf-65	153	2	to	to	ADP
gujaf-65	153	3	gujarati	gujarati	PROPN
gujaf-65	153	4	(	(	PUNCT
gujaf-65	153	5	2004	2004	NUM
gujaf-65	153	6	)	)	PUNCT
gujaf-65	153	7	a	a	DET
gujaf-65	153	8	correlation	correlation	NOUN
gujaf-65	153	9	coefficient	coefficient	NOUN
gujaf-65	153	10	between	between	ADP
gujaf-65	153	11	two	two	NUM
gujaf-65	153	12	independent	independent	ADJ
gujaf-65	153	13	variables	variable	NOUN
gujaf-65	153	14	above	above	ADP
gujaf-65	153	15	0.80	0.80	NUM
gujaf-65	153	16	is	be	AUX
gujaf-65	153	17	considered	consider	VERB
gujaf-65	153	18	excessive	excessive	ADJ
gujaf-65	153	19	.	.	PUNCT
gujaf-65	154	1	from	from	ADP
gujaf-65	154	2	the	the	DET
gujaf-65	154	3	table	table	NOUN
gujaf-65	154	4	above	above	ADV
gujaf-65	154	5	,	,	PUNCT
gujaf-65	154	6	it	it	PRON
gujaf-65	154	7	can	can	AUX
gujaf-65	154	8	be	be	AUX
gujaf-65	154	9	seen	see	VERB
gujaf-65	154	10	that	that	SCONJ
gujaf-65	154	11	all	all	DET
gujaf-65	154	12	correlation	correlation	NOUN
gujaf-65	154	13	coefficient	coefficient	NOUN
gujaf-65	154	14	between	between	ADP
gujaf-65	154	15	independent	independent	ADJ
gujaf-65	154	16	variables	variable	NOUN
gujaf-65	154	17	are	be	AUX
gujaf-65	154	18	below	below	ADP
gujaf-65	154	19	0.80	0.80	NUM
gujaf-65	154	20	which	which	PRON
gujaf-65	154	21	suggests	suggest	VERB
gujaf-65	154	22	the	the	DET
gujaf-65	154	23	absence	absence	NOUN
gujaf-65	154	24	of	of	ADP
gujaf-65	154	25	harmful	harmful	ADJ
gujaf-65	154	26	multicolinerity	multicolinerity	NOUN
gujaf-65	154	27	.	.	PUNCT
gujaf-65	155	1	to	to	PART
gujaf-65	155	2	further	far	ADV
gujaf-65	155	3	consider	consider	VERB
gujaf-65	155	4	the	the	DET
gujaf-65	155	5	collinearity	collinearity	NOUN
gujaf-65	155	6	issues	issue	NOUN
gujaf-65	155	7	,	,	PUNCT
gujaf-65	155	8	this	this	PRON
gujaf-65	155	9	study	study	NOUN
gujaf-65	155	10	employed	employ	VERB
gujaf-65	155	11	variance	variance	NOUN
gujaf-65	155	12	inflation	inflation	NOUN
gujaf-65	155	13	factor	factor	NOUN
gujaf-65	155	14	(	(	PUNCT
gujaf-65	155	15	vif	vif	NOUN
gujaf-65	155	16	)	)	PUNCT
gujaf-65	155	17	test	test	NOUN
gujaf-65	155	18	to	to	PART
gujaf-65	155	19	measure	measure	VERB
gujaf-65	155	20	its	its	PRON
gujaf-65	155	21	magnitude	magnitude	NOUN
gujaf-65	155	22	in	in	ADP
gujaf-65	155	23	our	our	PRON
gujaf-65	155	24	model	model	NOUN
gujaf-65	155	25	,	,	PUNCT
gujaf-65	155	26	where	where	SCONJ
gujaf-65	155	27	the	the	DET
gujaf-65	155	28	variance	variance	NOUN
gujaf-65	155	29	factors	factor	VERB
gujaf-65	155	30	for	for	ADP
gujaf-65	155	31	each	each	DET
gujaf-65	155	32	variable	variable	NOUN
gujaf-65	155	33	are	be	AUX
gujaf-65	155	34	estimated	estimate	VERB
gujaf-65	155	35	.	.	PUNCT
gujaf-65	156	1	the	the	DET
gujaf-65	156	2	results	result	NOUN
gujaf-65	156	3	of	of	ADP
gujaf-65	156	4	the	the	DET
gujaf-65	156	5	vif	vif	NOUN
gujaf-65	156	6	test	test	NOUN
gujaf-65	156	7	ranges	range	VERB
gujaf-65	156	8	from	from	ADP
gujaf-65	156	9	a	a	DET
gujaf-65	156	10	minimum	minimum	NOUN
gujaf-65	156	11	of	of	ADP
gujaf-65	156	12	1.049	1.049	NUM
gujaf-65	156	13	to	to	ADP
gujaf-65	156	14	a	a	DET
gujaf-65	156	15	maximum	maximum	NOUN
gujaf-65	156	16	of	of	ADP
gujaf-65	156	17	1.077	1.077	NUM
gujaf-65	156	18	which	which	PRON
gujaf-65	156	19	are	be	AUX
gujaf-65	156	20	all	all	ADV
gujaf-65	156	21	less	less	ADJ
gujaf-65	156	22	than	than	ADP
gujaf-65	156	23	10	10	NUM
gujaf-65	156	24	.	.	PUNCT
gujaf-65	157	1	to	to	PART
gujaf-65	157	2	further	far	ADV
gujaf-65	157	3	substantiate	substantiate	VERB
gujaf-65	157	4	this	this	DET
gujaf-65	157	5	gusau	gusau	ADJ
gujaf-65	157	6	journal	journal	NOUN
gujaf-65	157	7	of	of	ADP
gujaf-65	157	8	accounting	accounting	NOUN
gujaf-65	157	9	and	and	CCONJ
gujaf-65	157	10	finance	finance	NOUN
gujaf-65	157	11	,	,	PUNCT
gujaf-65	157	12	vol	vol	NOUN
gujaf-65	157	13	.	.	PROPN
gujaf-65	157	14	2	2	NUM
gujaf-65	157	15	,	,	PUNCT
gujaf-65	157	16	issue	issue	NOUN
gujaf-65	157	17	2	2	NUM
gujaf-65	157	18	,	,	PUNCT
gujaf-65	157	19	april	april	PROPN
gujaf-65	157	20	,	,	PUNCT
gujaf-65	157	21	2021	2021	NUM
gujaf-65	157	22	10	10	NUM
gujaf-65	157	23	claim	claim	NOUN
gujaf-65	157	24	,	,	PUNCT
gujaf-65	157	25	the	the	DET
gujaf-65	157	26	mean	mean	NOUN
gujaf-65	157	27	vif	vif	NOUN
gujaf-65	157	28	is	be	AUX
gujaf-65	157	29	1.053	1.053	NUM
gujaf-65	157	30	,	,	PUNCT
gujaf-65	157	31	also	also	ADV
gujaf-65	157	32	confirming	confirm	VERB
gujaf-65	157	33	the	the	DET
gujaf-65	157	34	absence	absence	NOUN
gujaf-65	157	35	of	of	ADP
gujaf-65	157	36	multicollinearity	multicollinearity	NOUN
gujaf-65	157	37	among	among	ADP
gujaf-65	157	38	all	all	DET
gujaf-65	157	39	the	the	DET
gujaf-65	157	40	independent	independent	ADJ
gujaf-65	157	41	variables	variable	NOUN
gujaf-65	157	42	of	of	ADP
gujaf-65	157	43	the	the	DET
gujaf-65	157	44	study	study	NOUN
gujaf-65	157	45	(	(	PUNCT
gujaf-65	157	46	hair	hair	NOUN
gujaf-65	157	47	,	,	PUNCT
gujaf-65	157	48	black	black	ADJ
gujaf-65	157	49	,	,	PUNCT
gujaf-65	157	50	babin	babin	PROPN
gujaf-65	157	51	,	,	PUNCT
gujaf-65	157	52	&	&	CCONJ
gujaf-65	157	53	anderson	anderson	PROPN
gujaf-65	157	54	,	,	PUNCT
gujaf-65	157	55	2014	2014	NUM
gujaf-65	157	56	)	)	PUNCT
gujaf-65	157	57	.	.	PUNCT
gujaf-65	158	1	diagnostic	diagnostic	ADJ
gujaf-65	158	2	test	test	NOUN
gujaf-65	158	3	before	before	ADP
gujaf-65	158	4	the	the	DET
gujaf-65	158	5	conduct	conduct	NOUN
gujaf-65	158	6	of	of	ADP
gujaf-65	158	7	the	the	DET
gujaf-65	158	8	final	final	ADJ
gujaf-65	158	9	regression	regression	NOUN
gujaf-65	158	10	,	,	PUNCT
gujaf-65	158	11	this	this	DET
gujaf-65	158	12	study	study	NOUN
gujaf-65	158	13	conducted	conduct	VERB
gujaf-65	158	14	diagnostic	diagnostic	ADJ
gujaf-65	158	15	analysis	analysis	NOUN
gujaf-65	158	16	to	to	PART
gujaf-65	158	17	maintain	maintain	VERB
gujaf-65	158	18	the	the	DET
gujaf-65	158	19	un	un	PROPN
gujaf-65	158	20	-	-	NOUN
gujaf-65	158	21	biasness	biasness	NOUN
gujaf-65	158	22	of	of	ADP
gujaf-65	158	23	the	the	DET
gujaf-65	158	24	parameters	parameter	NOUN
gujaf-65	158	25	as	as	SCONJ
gujaf-65	158	26	argued	argue	VERB
gujaf-65	158	27	by	by	ADP
gujaf-65	158	28	wooldridge	wooldridge	PROPN
gujaf-65	158	29	(	(	PUNCT
gujaf-65	158	30	2011	2011	NUM
gujaf-65	158	31	)	)	PUNCT
gujaf-65	158	32	.	.	PUNCT
gujaf-65	159	1	among	among	ADP
gujaf-65	159	2	the	the	DET
gujaf-65	159	3	test	test	NOUN
gujaf-65	159	4	conducted	conduct	VERB
gujaf-65	159	5	in	in	ADP
gujaf-65	159	6	addition	addition	NOUN
gujaf-65	159	7	to	to	ADP
gujaf-65	159	8	the	the	DET
gujaf-65	159	9	multicollinearity	multicollinearity	NOUN
gujaf-65	159	10	test	test	NOUN
gujaf-65	159	11	is	be	AUX
gujaf-65	159	12	hausman	hausman	ADJ
gujaf-65	159	13	test	test	NOUN
gujaf-65	159	14	to	to	PART
gujaf-65	159	15	make	make	VERB
gujaf-65	159	16	a	a	DET
gujaf-65	159	17	choice	choice	NOUN
gujaf-65	159	18	between	between	ADP
gujaf-65	159	19	random	random	ADJ
gujaf-65	159	20	and	and	CCONJ
gujaf-65	159	21	fixed	fix	VERB
gujaf-65	159	22	effect	effect	NOUN
gujaf-65	159	23	models	model	NOUN
gujaf-65	159	24	.	.	PUNCT
gujaf-65	160	1	with	with	ADP
gujaf-65	160	2	the	the	DET
gujaf-65	160	3	p	p	NOUN
gujaf-65	160	4	-	-	PUNCT
gujaf-65	160	5	value	value	NOUN
gujaf-65	160	6	of	of	ADP
gujaf-65	160	7	0.0001	0.0001	NUM
gujaf-65	160	8	which	which	PRON
gujaf-65	160	9	is	be	AUX
gujaf-65	160	10	statistically	statistically	ADV
gujaf-65	160	11	significant	significant	ADJ
gujaf-65	160	12	fixed	fix	VERB
gujaf-65	160	13	effect	effect	NOUN
gujaf-65	160	14	model	model	NOUN
gujaf-65	160	15	is	be	AUX
gujaf-65	160	16	therefore	therefore	ADV
gujaf-65	160	17	considered	consider	VERB
gujaf-65	160	18	appropriate	appropriate	ADJ
gujaf-65	160	19	for	for	ADP
gujaf-65	160	20	this	this	DET
gujaf-65	160	21	study	study	NOUN
gujaf-65	160	22	.	.	PUNCT
gujaf-65	161	1	this	this	DET
gujaf-65	161	2	study	study	NOUN
gujaf-65	161	3	also	also	ADV
gujaf-65	161	4	conducted	conduct	VERB
gujaf-65	161	5	a	a	DET
gujaf-65	161	6	normility	normility	NOUN
gujaf-65	161	7	test	test	NOUN
gujaf-65	161	8	on	on	ADP
gujaf-65	161	9	the	the	DET
gujaf-65	161	10	residuals	residual	NOUN
gujaf-65	161	11	of	of	ADP
gujaf-65	161	12	the	the	DET
gujaf-65	161	13	model	model	NOUN
gujaf-65	161	14	using	use	VERB
gujaf-65	161	15	shapiro	shapiro	PROPN
gujaf-65	161	16	-	-	PUNCT
gujaf-65	161	17	wilk	wilk	NOUN
gujaf-65	161	18	and	and	CCONJ
gujaf-65	161	19	the	the	DET
gujaf-65	161	20	study	study	NOUN
gujaf-65	161	21	found	find	VERB
gujaf-65	161	22	that	that	SCONJ
gujaf-65	161	23	,	,	PUNCT
gujaf-65	161	24	the	the	DET
gujaf-65	161	25	residual	residual	ADJ
gujaf-65	161	26	was	be	AUX
gujaf-65	161	27	normally	normally	ADV
gujaf-65	161	28	distributed	distribute	VERB
gujaf-65	161	29	as	as	SCONJ
gujaf-65	161	30	the	the	DET
gujaf-65	161	31	p	p	NOUN
gujaf-65	161	32	-	-	PUNCT
gujaf-65	161	33	value	value	NOUN
gujaf-65	161	34	of	of	ADP
gujaf-65	161	35	0.377	0.377	NUM
gujaf-65	161	36	is	be	AUX
gujaf-65	161	37	statistically	statistically	ADV
gujaf-65	161	38	insignificant	insignificant	ADJ
gujaf-65	161	39	.	.	PUNCT
gujaf-65	162	1	while	while	SCONJ
gujaf-65	162	2	the	the	DET
gujaf-65	162	3	wooldridge	wooldridge	PROPN
gujaf-65	162	4	test	test	NOUN
gujaf-65	162	5	for	for	ADP
gujaf-65	162	6	autocorrelation	autocorrelation	NOUN
gujaf-65	162	7	in	in	ADP
gujaf-65	162	8	panel	panel	NOUN
gujaf-65	162	9	data	datum	NOUN
gujaf-65	162	10	was	be	AUX
gujaf-65	162	11	also	also	ADV
gujaf-65	162	12	significant	significant	ADJ
gujaf-65	162	13	(	(	PUNCT
gujaf-65	162	14	p	p	NOUN
gujaf-65	162	15	-	-	PUNCT
gujaf-65	162	16	value	value	NOUN
gujaf-65	162	17	0.0298	0.0298	NUM
gujaf-65	162	18	)	)	PUNCT
gujaf-65	162	19	indicating	indicate	VERB
gujaf-65	162	20	presence	presence	NOUN
gujaf-65	162	21	of	of	ADP
gujaf-65	162	22	auto	auto	NOUN
gujaf-65	162	23	correlation	correlation	NOUN
gujaf-65	162	24	.	.	PUNCT
gujaf-65	163	1	also	also	ADV
gujaf-65	163	2	the	the	DET
gujaf-65	163	3	heteroskedasticity	heteroskedasticity	NOUN
gujaf-65	163	4	test	test	NOUN
gujaf-65	163	5	conducted	conduct	VERB
gujaf-65	163	6	using	use	VERB
gujaf-65	163	7	modified	modified	ADJ
gujaf-65	163	8	group	group	NOUN
gujaf-65	163	9	wise	wise	ADV
gujaf-65	163	10	proved	prove	VERB
gujaf-65	163	11	significant	significant	ADJ
gujaf-65	163	12	with	with	ADP
gujaf-65	163	13	the	the	DET
gujaf-65	163	14	p	p	NOUN
gujaf-65	163	15	-	-	PUNCT
gujaf-65	163	16	value	value	NOUN
gujaf-65	163	17	of	of	ADP
gujaf-65	163	18	0.000	0.000	NUM
gujaf-65	163	19	,	,	PUNCT
gujaf-65	163	20	which	which	PRON
gujaf-65	163	21	indicates	indicate	VERB
gujaf-65	163	22	absence	absence	NOUN
gujaf-65	163	23	of	of	ADP
gujaf-65	163	24	homoscedacity	homoscedacity	NOUN
gujaf-65	163	25	.	.	PUNCT
gujaf-65	164	1	the	the	DET
gujaf-65	164	2	presence	presence	NOUN
gujaf-65	164	3	of	of	ADP
gujaf-65	164	4	heteroscedasticity	heteroscedasticity	NOUN
gujaf-65	164	5	violates	violate	VERB
gujaf-65	164	6	the	the	DET
gujaf-65	164	7	homoscedasticity	homoscedasticity	NOUN
gujaf-65	164	8	assumption	assumption	NOUN
gujaf-65	164	9	and	and	CCONJ
gujaf-65	164	10	may	may	AUX
gujaf-65	164	11	lead	lead	VERB
gujaf-65	164	12	to	to	ADP
gujaf-65	164	13	a	a	DET
gujaf-65	164	14	wrong	wrong	ADJ
gujaf-65	164	15	inference	inference	NOUN
gujaf-65	164	16	.	.	PUNCT
gujaf-65	165	1	this	this	DET
gujaf-65	165	2	study	study	NOUN
gujaf-65	165	3	therefore	therefore	ADV
gujaf-65	165	4	conducted	conduct	VERB
gujaf-65	165	5	panel	panel	NOUN
gujaf-65	165	6	corrected	correct	VERB
gujaf-65	165	7	standard	standard	ADJ
gujaf-65	165	8	error	error	NOUN
gujaf-65	165	9	(	(	PUNCT
gujaf-65	165	10	pcse	pcse	PROPN
gujaf-65	165	11	)	)	PUNCT
gujaf-65	165	12	model	model	NOUN
gujaf-65	165	13	which	which	PRON
gujaf-65	165	14	overcome	overcome	VERB
gujaf-65	165	15	the	the	DET
gujaf-65	165	16	both	both	DET
gujaf-65	165	17	heteroskedasticity	heteroskedasticity	NOUN
gujaf-65	165	18	and	and	CCONJ
gujaf-65	165	19	auto	auto	NOUN
gujaf-65	165	20	correlation	correlation	NOUN
gujaf-65	165	21	issues	issue	NOUN
gujaf-65	165	22	.	.	PUNCT
gujaf-65	166	1	pcse	pcse	PROPN
gujaf-65	166	2	preserves	preserve	VERB
gujaf-65	166	3	observation	observation	NOUN
gujaf-65	166	4	weighting	weighting	NOUN
gujaf-65	166	5	for	for	ADP
gujaf-65	166	6	autocorrelation	autocorrelation	NOUN
gujaf-65	166	7	,	,	PUNCT
gujaf-65	166	8	but	but	CCONJ
gujaf-65	166	9	uses	use	VERB
gujaf-65	166	10	a	a	DET
gujaf-65	166	11	sandwich	sandwich	NOUN
gujaf-65	166	12	estimator	estimator	NOUN
gujaf-65	166	13	to	to	PART
gujaf-65	166	14	integrate	integrate	VERB
gujaf-65	166	15	cross	cross	ADJ
gujaf-65	166	16	-	-	ADJ
gujaf-65	166	17	sectional	sectional	ADJ
gujaf-65	166	18	dependence	dependence	NOUN
gujaf-65	166	19	when	when	SCONJ
gujaf-65	166	20	measuring	measure	VERB
gujaf-65	166	21	standard	standard	ADJ
gujaf-65	166	22	errors	error	NOUN
gujaf-65	166	23	.	.	PUNCT
gujaf-65	167	1	(	(	PUNCT
gujaf-65	167	2	mantobaye	mantobaye	NOUN
gujaf-65	167	3	,	,	PUNCT
gujaf-65	167	4	moundigbaye	moundigbaye	NOUN
gujaf-65	167	5	.	.	PUNCT
gujaf-65	168	1	william	william	PROPN
gujaf-65	168	2	&	&	CCONJ
gujaf-65	168	3	robert	robert	PROPN
gujaf-65	168	4	,	,	PUNCT
gujaf-65	168	5	2017	2017	NUM
gujaf-65	168	6	)	)	PUNCT
gujaf-65	168	7	.	.	PUNCT
gujaf-65	169	1	thus	thus	ADV
gujaf-65	169	2	,	,	PUNCT
gujaf-65	169	3	this	this	DET
gujaf-65	169	4	study	study	NOUN
gujaf-65	169	5	run	run	VERB
gujaf-65	169	6	the	the	DET
gujaf-65	169	7	pcse	pcse	NOUN
gujaf-65	169	8	model	model	NOUN
gujaf-65	169	9	based	base	VERB
gujaf-65	169	10	on	on	ADP
gujaf-65	169	11	the	the	DET
gujaf-65	169	12	recommendation	recommendation	NOUN
gujaf-65	169	13	of	of	ADP
gujaf-65	169	14	gujarati	gujarati	PROPN
gujaf-65	169	15	(	(	PUNCT
gujaf-65	169	16	2004	2004	NUM
gujaf-65	169	17	)	)	PUNCT
gujaf-65	169	18	and	and	CCONJ
gujaf-65	169	19	finally	finally	ADV
gujaf-65	169	20	,	,	PUNCT
gujaf-65	169	21	the	the	DET
gujaf-65	169	22	psce	psce	NOUN
gujaf-65	169	23	model	model	NOUN
gujaf-65	169	24	is	be	AUX
gujaf-65	169	25	hereby	hereby	ADV
gujaf-65	169	26	presented	present	VERB
gujaf-65	169	27	and	and	CCONJ
gujaf-65	169	28	discussed	discuss	VERB
gujaf-65	169	29	next	next	ADV
gujaf-65	169	30	.	.	PUNCT
gujaf-65	170	1	panel	panel	NOUN
gujaf-65	170	2	corrected	correct	VERB
gujaf-65	170	3	standard	standard	ADJ
gujaf-65	170	4	error	error	NOUN
gujaf-65	170	5	(	(	PUNCT
gujaf-65	170	6	pcse	pcse	PROPN
gujaf-65	170	7	)	)	PUNCT
gujaf-65	170	8	result	result	VERB
gujaf-65	170	9	the	the	DET
gujaf-65	170	10	study	study	NOUN
gujaf-65	170	11	presents	present	VERB
gujaf-65	170	12	the	the	DET
gujaf-65	170	13	panel	panel	NOUN
gujaf-65	170	14	corrected	correct	VERB
gujaf-65	170	15	standard	standard	ADJ
gujaf-65	170	16	error	error	NOUN
gujaf-65	170	17	regression	regression	NOUN
gujaf-65	170	18	result	result	NOUN
gujaf-65	170	19	in	in	ADP
gujaf-65	170	20	table	table	NOUN
gujaf-65	170	21	3	3	NUM
gujaf-65	170	22	below	below	ADV
gujaf-65	170	23	.	.	PUNCT
gujaf-65	171	1	table	table	NOUN
gujaf-65	171	2	3	3	NUM
gujaf-65	171	3	:	:	PUNCT
gujaf-65	171	4	panel	panel	NOUN
gujaf-65	171	5	corrected	correct	VERB
gujaf-65	171	6	standard	standard	ADJ
gujaf-65	171	7	error	error	NOUN
gujaf-65	171	8	regression	regression	NOUN
gujaf-65	171	9	variables	variable	NOUN
gujaf-65	171	10	coefficient	coefficient	VERB
gujaf-65	171	11	std	std	X
gujaf-65	171	12	.	.	PUNCT
gujaf-65	172	1	err	err	VERB
gujaf-65	172	2	p	p	NUM
gujaf-65	172	3	-	-	PUNCT
gujaf-65	172	4	value	value	NOUN
gujaf-65	172	5	vif	vif	NOUN
gujaf-65	172	6	bsize	bsize	VERB
gujaf-65	172	7	0.07680	0.07680	NUM
gujaf-65	172	8	0.14320	0.14320	NUM
gujaf-65	172	9	0.592	0.592	NUM
gujaf-65	172	10	1.691	1.691	NUM
gujaf-65	172	11	binf	binf	NOUN
gujaf-65	172	12	0.01907	0.01907	NUM
gujaf-65	172	13	0.00810	0.00810	NUM
gujaf-65	172	14	0.019	0.019	NUM
gujaf-65	172	15	1.313	1.313	NUM
gujaf-65	172	16	bgd	bgd	NOUN
gujaf-65	172	17	0.57054	0.57054	NUM
gujaf-65	172	18	0.22570	0.22570	NUM
gujaf-65	172	19	0.011	0.011	NUM
gujaf-65	172	20	1.441	1.441	NUM
gujaf-65	172	21	bexp	bexp	NOUN
gujaf-65	172	22	0.17552	0.17552	NUM
gujaf-65	172	23	0.07529	0.07529	NUM
gujaf-65	172	24	0.020	0.020	NUM
gujaf-65	172	25	1.940	1.940	NUM
gujaf-65	172	26	bnat	bnat	NOUN
gujaf-65	172	27	-0.23062	-0.23062	PROPN
gujaf-65	173	1	0.18554	0.18554	NUM
gujaf-65	173	2	0.214	0.214	NUM
gujaf-65	173	3	1.178	1.178	NUM
gujaf-65	173	4	prof	prof	NOUN
gujaf-65	173	5	-0.0109527	-0.0109527	NOUN
gujaf-65	173	6	0.03653	0.03653	NUM
gujaf-65	173	7	0.764	0.764	NUM
gujaf-65	173	8	1.060	1.060	NUM
gujaf-65	173	9	fsize	fsize	NOUN
gujaf-65	173	10	0.1396153	0.1396153	NUM
gujaf-65	173	11	0.07283	0.07283	NUM
gujaf-65	173	12	0.055	0.055	NUM
gujaf-65	173	13	2.306	2.306	NUM
gujaf-65	173	14	constant	constant	ADJ
gujaf-65	173	15	-0.8089783	-0.8089783	NOUN
gujaf-65	173	16	0.50516	0.50516	NUM
gujaf-65	173	17	0.109	0.109	NUM
gujaf-65	173	18	r	r	NOUN
gujaf-65	173	19	-	-	PUNCT
gujaf-65	173	20	squared	square	VERB
gujaf-65	173	21	0.4650	0.4650	NUM
gujaf-65	173	22	hettest	hett	ADJ
gujaf-65	173	23	p	p	NOUN
gujaf-65	173	24	-	-	PUNCT
gujaf-65	173	25	value	value	NOUN
gujaf-65	173	26	0.000	0.000	NUM
gujaf-65	173	27	number	number	NOUN
gujaf-65	173	28	of	of	ADP
gujaf-65	173	29	obs	obs	PROPN
gujaf-65	173	30	.	.	PUNCT
gujaf-65	174	1	56	56	NUM
gujaf-65	174	2	hausman	hausman	ADJ
gujaf-65	174	3	p	p	NOUN
gujaf-65	174	4	-	-	PUNCT
gujaf-65	174	5	value	value	NOUN
gujaf-65	174	6	0.000	0.000	NUM
gujaf-65	174	7	chi	chi	ADJ
gujaf-65	174	8	-	-	PUNCT
gujaf-65	174	9	square	square	NOUN
gujaf-65	174	10	114.49	114.49	NUM
gujaf-65	174	11	shapiro	shapiro	NOUN
gujaf-65	174	12	-	-	PUNCT
gujaf-65	174	13	wilk	wilk	NOUN
gujaf-65	174	14	0.377	0.377	NUM
gujaf-65	174	15	prob	prob	NOUN
gujaf-65	174	16	>	>	X
gujaf-65	174	17	chi2	chi2	PROPN
gujaf-65	174	18	0.000	0.000	NUM
gujaf-65	174	19	mean	mean	NOUN
gujaf-65	174	20	vif	vif	PROPN
gujaf-65	174	21	1.449	1.449	NUM
gujaf-65	174	22	source	source	NOUN
gujaf-65	174	23	:	:	PUNCT
gujaf-65	174	24	summary	summary	NOUN
gujaf-65	174	25	of	of	ADP
gujaf-65	174	26	stata	stata	PROPN
gujaf-65	174	27	output	output	VERB
gujaf-65	174	28	the	the	DET
gujaf-65	174	29	result	result	NOUN
gujaf-65	174	30	in	in	ADP
gujaf-65	174	31	table	table	NOUN
gujaf-65	174	32	3	3	NUM
gujaf-65	174	33	shows	show	VERB
gujaf-65	174	34	the	the	DET
gujaf-65	174	35	result	result	NOUN
gujaf-65	174	36	obtained	obtain	VERB
gujaf-65	174	37	from	from	ADP
gujaf-65	174	38	the	the	DET
gujaf-65	174	39	panel	panel	NOUN
gujaf-65	174	40	corrected	correct	VERB
gujaf-65	174	41	standard	standard	ADJ
gujaf-65	174	42	error	error	NOUN
gujaf-65	174	43	regression	regression	NOUN
gujaf-65	174	44	(	(	PUNCT
gujaf-65	174	45	psces	psce	NOUN
gujaf-65	174	46	)	)	PUNCT
gujaf-65	174	47	which	which	PRON
gujaf-65	174	48	was	be	AUX
gujaf-65	174	49	interpreted	interpret	VERB
gujaf-65	174	50	after	after	ADP
gujaf-65	174	51	conducting	conduct	VERB
gujaf-65	174	52	all	all	DET
gujaf-65	174	53	relevant	relevant	ADJ
gujaf-65	174	54	tests	test	NOUN
gujaf-65	174	55	.	.	PUNCT
gujaf-65	175	1	the	the	DET
gujaf-65	175	2	coefficient	coefficient	NOUN
gujaf-65	175	3	of	of	ADP
gujaf-65	175	4	determination	determination	NOUN
gujaf-65	175	5	r	r	NOUN
gujaf-65	175	6	-	-	PUNCT
gujaf-65	175	7	squared	square	VERB
gujaf-65	175	8	was	be	AUX
gujaf-65	175	9	0.4650	0.4650	NUM
gujaf-65	175	10	which	which	PRON
gujaf-65	175	11	indicates	indicate	VERB
gujaf-65	175	12	that	that	SCONJ
gujaf-65	175	13	about	about	ADP
gujaf-65	175	14	46.5	46.5	NUM
gujaf-65	175	15	%	%	NOUN
gujaf-65	175	16	of	of	ADP
gujaf-65	175	17	variation	variation	NOUN
gujaf-65	175	18	in	in	ADP
gujaf-65	175	19	environmental	environmental	ADJ
gujaf-65	175	20	disclosure	disclosure	NOUN
gujaf-65	175	21	quality	quality	NOUN
gujaf-65	175	22	caused	cause	VERB
gujaf-65	175	23	by	by	ADP
gujaf-65	175	24	variations	variation	NOUN
gujaf-65	175	25	in	in	ADP
gujaf-65	175	26	independent	independent	ADJ
gujaf-65	175	27	variables	variable	NOUN
gujaf-65	175	28	as	as	SCONJ
gujaf-65	175	29	explained	explain	VERB
gujaf-65	175	30	by	by	ADP
gujaf-65	175	31	gusau	gusau	ADJ
gujaf-65	175	32	journal	journal	PROPN
gujaf-65	175	33	of	of	ADP
gujaf-65	175	34	accounting	accounting	NOUN
gujaf-65	175	35	and	and	CCONJ
gujaf-65	175	36	finance	finance	NOUN
gujaf-65	175	37	,	,	PUNCT
gujaf-65	175	38	vol	vol	NOUN
gujaf-65	175	39	.	.	PROPN
gujaf-65	175	40	2	2	NUM
gujaf-65	175	41	,	,	PUNCT
gujaf-65	175	42	issue	issue	NOUN
gujaf-65	175	43	2	2	NUM
gujaf-65	175	44	,	,	PUNCT
gujaf-65	175	45	april	april	PROPN
gujaf-65	175	46	,	,	PUNCT
gujaf-65	175	47	2021	2021	NUM
gujaf-65	175	48	11	11	NUM
gujaf-65	175	49	the	the	DET
gujaf-65	175	50	model	model	NOUN
gujaf-65	175	51	.	.	PUNCT
gujaf-65	176	1	this	this	PRON
gujaf-65	176	2	means	mean	VERB
gujaf-65	176	3	that	that	SCONJ
gujaf-65	176	4	board	board	NOUN
gujaf-65	176	5	size	size	NOUN
gujaf-65	176	6	(	(	PUNCT
gujaf-65	176	7	bsize	bsize	NOUN
gujaf-65	176	8	)	)	PUNCT
gujaf-65	176	9	board	board	NOUN
gujaf-65	176	10	independence	independence	NOUN
gujaf-65	176	11	(	(	PUNCT
gujaf-65	176	12	bind	bind	NOUN
gujaf-65	176	13	)	)	PUNCT
gujaf-65	176	14	,	,	PUNCT
gujaf-65	176	15	board	board	NOUN
gujaf-65	176	16	gender	gender	NOUN
gujaf-65	176	17	diversity	diversity	NOUN
gujaf-65	176	18	(	(	PUNCT
gujaf-65	176	19	bdg	bdg	PROPN
gujaf-65	176	20	)	)	PUNCT
gujaf-65	176	21	,	,	PUNCT
gujaf-65	176	22	board	board	NOUN
gujaf-65	176	23	expertise	expertise	NOUN
gujaf-65	176	24	(	(	PUNCT
gujaf-65	176	25	bexp	bexp	PROPN
gujaf-65	176	26	)	)	PUNCT
gujaf-65	176	27	,	,	PUNCT
gujaf-65	176	28	board	board	NOUN
gujaf-65	176	29	nationality	nationality	NOUN
gujaf-65	176	30	(	(	PUNCT
gujaf-65	176	31	bnat	bnat	NOUN
gujaf-65	176	32	)	)	PUNCT
gujaf-65	176	33	and	and	CCONJ
gujaf-65	176	34	the	the	DET
gujaf-65	176	35	control	control	NOUN
gujaf-65	176	36	variables	variable	NOUN
gujaf-65	176	37	jointly	jointly	ADV
gujaf-65	176	38	explained	explain	VERB
gujaf-65	176	39	46.5	46.5	NUM
gujaf-65	176	40	%	%	NOUN
gujaf-65	176	41	of	of	ADP
gujaf-65	176	42	environmental	environmental	ADJ
gujaf-65	176	43	disclosure	disclosure	NOUN
gujaf-65	176	44	quality	quality	NOUN
gujaf-65	176	45	of	of	ADP
gujaf-65	176	46	listed	list	VERB
gujaf-65	176	47	oil	oil	NOUN
gujaf-65	176	48	and	and	CCONJ
gujaf-65	176	49	gas	gas	NOUN
gujaf-65	176	50	firms	firm	NOUN
gujaf-65	176	51	in	in	ADP
gujaf-65	176	52	nigeria	nigeria	PROPN
gujaf-65	176	53	and	and	CCONJ
gujaf-65	176	54	it	it	PRON
gujaf-65	176	55	is	be	AUX
gujaf-65	176	56	statically	statically	ADV
gujaf-65	176	57	significant	significant	ADJ
gujaf-65	176	58	at	at	ADP
gujaf-65	176	59	1	1	NUM
gujaf-65	176	60	%	%	NOUN
gujaf-65	176	61	as	as	SCONJ
gujaf-65	176	62	indicated	indicate	VERB
gujaf-65	176	63	with	with	ADP
gujaf-65	176	64	p	p	NOUN
gujaf-65	176	65	-	-	PUNCT
gujaf-65	176	66	value	value	NOUN
gujaf-65	176	67	of	of	ADP
gujaf-65	176	68	0.0000	0.0000	NUM
gujaf-65	176	69	.	.	PUNCT
gujaf-65	177	1	and	and	CCONJ
gujaf-65	177	2	the	the	DET
gujaf-65	177	3	remaining	remain	VERB
gujaf-65	177	4	53.5	53.5	NUM
gujaf-65	177	5	percent	percent	NOUN
gujaf-65	177	6	were	be	AUX
gujaf-65	177	7	due	due	ADJ
gujaf-65	177	8	to	to	ADP
gujaf-65	177	9	other	other	ADJ
gujaf-65	177	10	factors	factor	NOUN
gujaf-65	177	11	not	not	PART
gujaf-65	177	12	included	include	VERB
gujaf-65	177	13	in	in	ADP
gujaf-65	177	14	the	the	DET
gujaf-65	177	15	equation	equation	NOUN
gujaf-65	177	16	but	but	CCONJ
gujaf-65	177	17	measured	measure	VERB
gujaf-65	177	18	by	by	ADP
gujaf-65	177	19	the	the	DET
gujaf-65	177	20	error	error	NOUN
gujaf-65	177	21	term	term	NOUN
gujaf-65	177	22	.	.	PUNCT
gujaf-65	178	1	the	the	DET
gujaf-65	178	2	chi	chi	ADJ
gujaf-65	178	3	-	-	PUNCT
gujaf-65	178	4	square	square	ADJ
gujaf-65	178	5	value	value	NOUN
gujaf-65	178	6	of	of	ADP
gujaf-65	178	7	114.49	114.49	NUM
gujaf-65	178	8	is	be	AUX
gujaf-65	178	9	significant	significant	ADJ
gujaf-65	178	10	at	at	ADP
gujaf-65	178	11	1	1	NUM
gujaf-65	178	12	%	%	NOUN
gujaf-65	178	13	significance	significance	NOUN
gujaf-65	178	14	level	level	NOUN
gujaf-65	178	15	;	;	PUNCT
gujaf-65	178	16	therefore	therefore	ADV
gujaf-65	178	17	,	,	PUNCT
gujaf-65	178	18	the	the	DET
gujaf-65	178	19	model	model	NOUN
gujaf-65	178	20	is	be	AUX
gujaf-65	178	21	of	of	ADP
gujaf-65	178	22	good	good	ADJ
gujaf-65	178	23	fit	fit	NOUN
gujaf-65	178	24	.	.	PUNCT
gujaf-65	179	1	from	from	ADP
gujaf-65	179	2	the	the	DET
gujaf-65	179	3	result	result	NOUN
gujaf-65	179	4	thus	thus	ADV
gujaf-65	179	5	,	,	PUNCT
gujaf-65	179	6	the	the	DET
gujaf-65	179	7	model	model	NOUN
gujaf-65	179	8	of	of	ADP
gujaf-65	179	9	the	the	DET
gujaf-65	179	10	study	study	NOUN
gujaf-65	179	11	is	be	AUX
gujaf-65	179	12	:	:	PUNCT
gujaf-65	179	13	edqit	edqit	PROPN
gujaf-65	179	14	=	=	PUNCT
gujaf-65	179	15	ß0	ß0	PROPN
gujaf-65	179	16	+	+	NOUN
gujaf-65	179	17	0.076	0.076	NUM
gujaf-65	179	18	bsizeit	bsizeit	NOUN
gujaf-65	179	19	+	+	CCONJ
gujaf-65	179	20	0.019	0.019	NUM
gujaf-65	179	21	bindit	bindit	NOUN
gujaf-65	179	22	+	+	CCONJ
gujaf-65	179	23	0.570	0.570	NUM
gujaf-65	179	24	bgdit	bgdit	NOUN
gujaf-65	179	25	+	+	CCONJ
gujaf-65	179	26	0.175	0.175	NUM
gujaf-65	179	27	bexpit	bexpit	NOUN
gujaf-65	179	28	-0.230	-0.230	PRON
gujaf-65	179	29	bnatit	bnatit	NOUN
gujaf-65	179	30	0.010	0.010	NUM
gujaf-65	179	31	fsizeit	fsizeit	NOUN
gujaf-65	179	32	+	+	CCONJ
gujaf-65	179	33	0.139	0.139	NUM
gujaf-65	179	34	profit	profit	NOUN
gujaf-65	179	35	board	board	NOUN
gujaf-65	179	36	size	size	NOUN
gujaf-65	179	37	variable	variable	NOUN
gujaf-65	179	38	has	have	VERB
gujaf-65	179	39	a	a	DET
gujaf-65	179	40	z	z	NOUN
gujaf-65	179	41	-	-	PUNCT
gujaf-65	179	42	value	value	NOUN
gujaf-65	179	43	of	of	ADP
gujaf-65	179	44	0.54	0.54	NUM
gujaf-65	179	45	,	,	PUNCT
gujaf-65	179	46	a	a	DET
gujaf-65	179	47	coefficient	coefficient	NOUN
gujaf-65	179	48	value	value	NOUN
gujaf-65	179	49	of	of	ADP
gujaf-65	179	50	0.076	0.076	NUM
gujaf-65	179	51	and	and	CCONJ
gujaf-65	179	52	probability	probability	NOUN
gujaf-65	179	53	value	value	NOUN
gujaf-65	179	54	of	of	ADP
gujaf-65	179	55	0.592	0.592	NUM
gujaf-65	179	56	which	which	PRON
gujaf-65	179	57	is	be	AUX
gujaf-65	179	58	insignificant	insignificant	ADJ
gujaf-65	179	59	.	.	PUNCT
gujaf-65	180	1	this	this	PRON
gujaf-65	180	2	shows	show	VERB
gujaf-65	180	3	that	that	SCONJ
gujaf-65	180	4	board	board	NOUN
gujaf-65	180	5	size	size	NOUN
gujaf-65	180	6	has	have	VERB
gujaf-65	180	7	no	no	DET
gujaf-65	180	8	significant	significant	ADJ
gujaf-65	180	9	effect	effect	NOUN
gujaf-65	180	10	on	on	ADP
gujaf-65	180	11	environmental	environmental	ADJ
gujaf-65	180	12	disclosure	disclosure	NOUN
gujaf-65	180	13	quality	quality	NOUN
gujaf-65	180	14	of	of	ADP
gujaf-65	180	15	listed	list	VERB
gujaf-65	180	16	oil	oil	NOUN
gujaf-65	180	17	and	and	CCONJ
gujaf-65	180	18	gas	gas	NOUN
gujaf-65	180	19	firms	firm	NOUN
gujaf-65	180	20	in	in	ADP
gujaf-65	180	21	nigeria	nigeria	PROPN
gujaf-65	180	22	.	.	PUNCT
gujaf-65	181	1	this	this	DET
gujaf-65	181	2	finding	finding	NOUN
gujaf-65	181	3	of	of	ADP
gujaf-65	181	4	the	the	DET
gujaf-65	181	5	study	study	NOUN
gujaf-65	181	6	is	be	AUX
gujaf-65	181	7	in	in	ADP
gujaf-65	181	8	contrast	contrast	NOUN
gujaf-65	181	9	with	with	ADP
gujaf-65	181	10	the	the	DET
gujaf-65	181	11	findings	finding	NOUN
gujaf-65	181	12	of	of	ADP
gujaf-65	181	13	akbas	akbas	PROPN
gujaf-65	181	14	(	(	PUNCT
gujaf-65	181	15	2016	2016	NUM
gujaf-65	181	16	)	)	PUNCT
gujaf-65	181	17	and	and	CCONJ
gujaf-65	181	18	rabi	rabi	NOUN
gujaf-65	181	19	(	(	PUNCT
gujaf-65	181	20	2019	2019	NUM
gujaf-65	181	21	)	)	PUNCT
gujaf-65	181	22	.	.	PUNCT
gujaf-65	182	1	on	on	ADP
gujaf-65	182	2	this	this	DET
gujaf-65	182	3	basis	basis	NOUN
gujaf-65	182	4	,	,	PUNCT
gujaf-65	182	5	we	we	PRON
gujaf-65	182	6	therefore	therefore	ADV
gujaf-65	182	7	fail	fail	VERB
gujaf-65	182	8	to	to	PART
gujaf-65	182	9	support	support	VERB
gujaf-65	182	10	the	the	DET
gujaf-65	182	11	alternate	alternate	ADJ
gujaf-65	182	12	hypothesis	hypothesis	NOUN
gujaf-65	182	13	,	,	PUNCT
gujaf-65	182	14	which	which	PRON
gujaf-65	182	15	states	state	VERB
gujaf-65	182	16	that	that	SCONJ
gujaf-65	182	17	board	board	NOUN
gujaf-65	182	18	size	size	NOUN
gujaf-65	182	19	has	have	VERB
gujaf-65	182	20	a	a	DET
gujaf-65	182	21	significant	significant	ADJ
gujaf-65	182	22	impact	impact	NOUN
gujaf-65	182	23	on	on	ADP
gujaf-65	182	24	environmental	environmental	ADJ
gujaf-65	182	25	disclosure	disclosure	NOUN
gujaf-65	182	26	quality	quality	NOUN
gujaf-65	182	27	of	of	ADP
gujaf-65	182	28	listed	list	VERB
gujaf-65	182	29	oil	oil	NOUN
gujaf-65	182	30	and	and	CCONJ
gujaf-65	182	31	gas	gas	NOUN
gujaf-65	182	32	firms	firm	NOUN
gujaf-65	182	33	in	in	ADP
gujaf-65	182	34	nigeria	nigeria	PROPN
gujaf-65	182	35	.	.	PUNCT
gujaf-65	183	1	from	from	ADP
gujaf-65	183	2	the	the	DET
gujaf-65	183	3	table	table	NOUN
gujaf-65	183	4	3	3	NUM
gujaf-65	183	5	the	the	DET
gujaf-65	183	6	relationship	relationship	NOUN
gujaf-65	183	7	between	between	ADP
gujaf-65	183	8	board	board	NOUN
gujaf-65	183	9	independence	independence	NOUN
gujaf-65	183	10	and	and	CCONJ
gujaf-65	183	11	environmental	environmental	ADJ
gujaf-65	183	12	disclosure	disclosure	NOUN
gujaf-65	183	13	quality	quality	NOUN
gujaf-65	183	14	is	be	AUX
gujaf-65	183	15	positive	positive	ADJ
gujaf-65	183	16	as	as	SCONJ
gujaf-65	183	17	indicated	indicate	VERB
gujaf-65	183	18	with	with	ADP
gujaf-65	183	19	the	the	DET
gujaf-65	183	20	coefficient	coefficient	NOUN
gujaf-65	183	21	of	of	ADP
gujaf-65	183	22	0.019	0.019	NUM
gujaf-65	183	23	which	which	PRON
gujaf-65	183	24	is	be	AUX
gujaf-65	183	25	statistically	statistically	ADV
gujaf-65	183	26	significant	significant	ADJ
gujaf-65	183	27	at	at	ADP
gujaf-65	183	28	1	1	NUM
gujaf-65	183	29	%	%	NOUN
gujaf-65	183	30	(	(	PUNCT
gujaf-65	183	31	from	from	ADP
gujaf-65	183	32	p	p	NOUN
gujaf-65	183	33	-	-	PUNCT
gujaf-65	183	34	value	value	NOUN
gujaf-65	183	35	of	of	ADP
gujaf-65	183	36	0.019	0.019	NUM
gujaf-65	183	37	)	)	PUNCT
gujaf-65	183	38	.	.	PUNCT
gujaf-65	184	1	this	this	PRON
gujaf-65	184	2	implies	imply	VERB
gujaf-65	184	3	that	that	DET
gujaf-65	184	4	increase	increase	NOUN
gujaf-65	184	5	in	in	ADP
gujaf-65	184	6	number	number	NOUN
gujaf-65	184	7	of	of	ADP
gujaf-65	184	8	independent	independent	ADJ
gujaf-65	184	9	directors	director	NOUN
gujaf-65	184	10	will	will	AUX
gujaf-65	184	11	have	have	VERB
gujaf-65	184	12	positive	positive	ADJ
gujaf-65	184	13	influence	influence	NOUN
gujaf-65	184	14	on	on	ADP
gujaf-65	184	15	environmental	environmental	ADJ
gujaf-65	184	16	disclosure	disclosure	NOUN
gujaf-65	184	17	quality	quality	NOUN
gujaf-65	184	18	.	.	PUNCT
gujaf-65	185	1	this	this	PRON
gujaf-65	185	2	signifies	signify	VERB
gujaf-65	185	3	independent	independent	ADJ
gujaf-65	185	4	board	board	NOUN
gujaf-65	185	5	members	member	NOUN
gujaf-65	185	6	as	as	ADP
gujaf-65	185	7	an	an	DET
gujaf-65	185	8	important	important	ADJ
gujaf-65	185	9	monitoring	monitoring	NOUN
gujaf-65	185	10	mechanism	mechanism	NOUN
gujaf-65	185	11	that	that	PRON
gujaf-65	185	12	influences	influence	VERB
gujaf-65	185	13	management	management	NOUN
gujaf-65	185	14	decision	decision	NOUN
gujaf-65	185	15	regarding	regard	VERB
gujaf-65	185	16	disclosure	disclosure	NOUN
gujaf-65	185	17	of	of	ADP
gujaf-65	185	18	environment	environment	NOUN
gujaf-65	185	19	information	information	NOUN
gujaf-65	185	20	.	.	PUNCT
gujaf-65	186	1	this	this	DET
gujaf-65	186	2	finding	finding	NOUN
gujaf-65	186	3	supports	support	VERB
gujaf-65	186	4	the	the	DET
gujaf-65	186	5	proposition	proposition	NOUN
gujaf-65	186	6	of	of	ADP
gujaf-65	186	7	agency	agency	NOUN
gujaf-65	186	8	theory	theory	NOUN
gujaf-65	186	9	and	and	CCONJ
gujaf-65	186	10	the	the	DET
gujaf-65	186	11	findings	finding	NOUN
gujaf-65	186	12	of	of	ADP
gujaf-65	186	13	(	(	PUNCT
gujaf-65	186	14	abubakar	abubakar	PROPN
gujaf-65	186	15	&	&	CCONJ
gujaf-65	186	16	moses	moses	PROPN
gujaf-65	186	17	,	,	PUNCT
gujaf-65	186	18	2020	2020	NUM
gujaf-65	186	19	;	;	PUNCT
gujaf-65	186	20	agyemang	agyemang	PROPN
gujaf-65	186	21	et	et	PROPN
gujaf-65	186	22	al	al	PROPN
gujaf-65	186	23	.	.	PROPN
gujaf-65	186	24	,	,	PUNCT
gujaf-65	186	25	2020	2020	NUM
gujaf-65	186	26	;	;	PUNCT
gujaf-65	186	27	ofoegbu	ofoegbu	NOUN
gujaf-65	186	28	et	et	PROPN
gujaf-65	186	29	al	al	PROPN
gujaf-65	186	30	.	.	PROPN
gujaf-65	186	31	,	,	PUNCT
gujaf-65	186	32	2018	2018	NUM
gujaf-65	186	33	)	)	PUNCT
gujaf-65	186	34	.	.	PUNCT
gujaf-65	187	1	however	however	ADV
gujaf-65	187	2	it	it	PRON
gujaf-65	187	3	goes	go	VERB
gujaf-65	187	4	in	in	ADV
gujaf-65	187	5	contrary	contrary	ADV
gujaf-65	187	6	to	to	ADP
gujaf-65	187	7	the	the	DET
gujaf-65	187	8	results	result	NOUN
gujaf-65	187	9	of	of	ADP
gujaf-65	187	10	(	(	PUNCT
gujaf-65	187	11	akbas	akbas	ADJ
gujaf-65	187	12	,	,	PUNCT
gujaf-65	187	13	2016	2016	NUM
gujaf-65	187	14	;	;	PUNCT
gujaf-65	187	15	rabi	rabi	NOUN
gujaf-65	187	16	,	,	PUNCT
gujaf-65	187	17	2019	2019	NUM
gujaf-65	187	18	;	;	PUNCT
gujaf-65	187	19	trireksani	trireksani	NOUN
gujaf-65	187	20	&	&	CCONJ
gujaf-65	187	21	djajadikerta	djajadikerta	PROPN
gujaf-65	187	22	,	,	PUNCT
gujaf-65	187	23	2016	2016	NUM
gujaf-65	187	24	)	)	PUNCT
gujaf-65	187	25	.	.	PUNCT
gujaf-65	188	1	on	on	ADP
gujaf-65	188	2	this	this	DET
gujaf-65	188	3	basis	basis	NOUN
gujaf-65	188	4	,	,	PUNCT
gujaf-65	188	5	we	we	PRON
gujaf-65	188	6	therefore	therefore	ADV
gujaf-65	188	7	support	support	VERB
gujaf-65	188	8	the	the	DET
gujaf-65	188	9	alternate	alternate	ADJ
gujaf-65	188	10	hypothesis	hypothesis	NOUN
gujaf-65	188	11	,	,	PUNCT
gujaf-65	188	12	which	which	PRON
gujaf-65	188	13	states	state	VERB
gujaf-65	188	14	that	that	SCONJ
gujaf-65	188	15	board	board	NOUN
gujaf-65	188	16	independence	independence	NOUN
gujaf-65	188	17	has	have	VERB
gujaf-65	188	18	a	a	DET
gujaf-65	188	19	significant	significant	ADJ
gujaf-65	188	20	impact	impact	NOUN
gujaf-65	188	21	on	on	ADP
gujaf-65	188	22	environmental	environmental	ADJ
gujaf-65	188	23	disclosure	disclosure	NOUN
gujaf-65	188	24	quality	quality	NOUN
gujaf-65	188	25	of	of	ADP
gujaf-65	188	26	listed	list	VERB
gujaf-65	188	27	oil	oil	NOUN
gujaf-65	188	28	and	and	CCONJ
gujaf-65	188	29	gas	gas	NOUN
gujaf-65	188	30	firms	firm	NOUN
gujaf-65	188	31	in	in	ADP
gujaf-65	188	32	nigeria	nigeria	PROPN
gujaf-65	188	33	.	.	PUNCT
gujaf-65	189	1	the	the	DET
gujaf-65	189	2	result	result	NOUN
gujaf-65	189	3	also	also	ADV
gujaf-65	189	4	shows	show	VERB
gujaf-65	189	5	that	that	SCONJ
gujaf-65	189	6	board	board	NOUN
gujaf-65	189	7	gender	gender	NOUN
gujaf-65	189	8	diversity	diversity	NOUN
gujaf-65	189	9	has	have	VERB
gujaf-65	189	10	a	a	DET
gujaf-65	189	11	positive	positive	ADJ
gujaf-65	189	12	and	and	CCONJ
gujaf-65	189	13	statistically	statistically	ADV
gujaf-65	189	14	significant	significant	ADJ
gujaf-65	189	15	influence	influence	NOUN
gujaf-65	189	16	on	on	ADP
gujaf-65	189	17	environmental	environmental	ADJ
gujaf-65	189	18	disclosure	disclosure	NOUN
gujaf-65	189	19	quality	quality	NOUN
gujaf-65	189	20	,	,	PUNCT
gujaf-65	189	21	evidenced	evidence	VERB
gujaf-65	189	22	by	by	ADP
gujaf-65	189	23	coefficient	coefficient	NOUN
gujaf-65	189	24	of	of	ADP
gujaf-65	189	25	0.570	0.570	NUM
gujaf-65	189	26	and	and	CCONJ
gujaf-65	189	27	p	p	NOUN
gujaf-65	189	28	-	-	PUNCT
gujaf-65	189	29	value	value	NOUN
gujaf-65	189	30	of	of	ADP
gujaf-65	189	31	0.011	0.011	NUM
gujaf-65	189	32	which	which	PRON
gujaf-65	189	33	is	be	AUX
gujaf-65	189	34	significant	significant	ADJ
gujaf-65	189	35	at	at	ADP
gujaf-65	189	36	1	1	NUM
gujaf-65	189	37	%	%	NOUN
gujaf-65	189	38	.	.	PUNCT
gujaf-65	190	1	by	by	ADP
gujaf-65	190	2	implication	implication	NOUN
gujaf-65	190	3	,	,	PUNCT
gujaf-65	190	4	it	it	PRON
gujaf-65	190	5	means	mean	VERB
gujaf-65	190	6	increase	increase	NOUN
gujaf-65	190	7	in	in	ADP
gujaf-65	190	8	board	board	NOUN
gujaf-65	190	9	gender	gender	NOUN
gujaf-65	190	10	diversity	diversity	NOUN
gujaf-65	190	11	will	will	AUX
gujaf-65	190	12	foster	foster	VERB
gujaf-65	190	13	effectiveness	effectiveness	NOUN
gujaf-65	190	14	of	of	ADP
gujaf-65	190	15	the	the	DET
gujaf-65	190	16	board	board	NOUN
gujaf-65	190	17	and	and	CCONJ
gujaf-65	190	18	improve	improve	VERB
gujaf-65	190	19	quality	quality	NOUN
gujaf-65	190	20	of	of	ADP
gujaf-65	190	21	environment	environment	NOUN
gujaf-65	190	22	information	information	NOUN
gujaf-65	190	23	disclosed	disclose	VERB
gujaf-65	190	24	.	.	PUNCT
gujaf-65	191	1	this	this	PRON
gujaf-65	191	2	is	be	AUX
gujaf-65	191	3	attributed	attribute	VERB
gujaf-65	191	4	to	to	ADP
gujaf-65	191	5	the	the	DET
gujaf-65	191	6	fact	fact	NOUN
gujaf-65	191	7	that	that	SCONJ
gujaf-65	191	8	female	female	ADJ
gujaf-65	191	9	directors	director	NOUN
gujaf-65	191	10	have	have	AUX
gujaf-65	191	11	more	more	ADJ
gujaf-65	191	12	concern	concern	NOUN
gujaf-65	191	13	and	and	CCONJ
gujaf-65	191	14	show	show	VERB
gujaf-65	191	15	more	more	ADJ
gujaf-65	191	16	sympathy	sympathy	NOUN
gujaf-65	191	17	towards	towards	ADP
gujaf-65	191	18	environmental	environmental	ADJ
gujaf-65	191	19	issues	issue	NOUN
gujaf-65	191	20	.	.	PUNCT
gujaf-65	192	1	this	this	DET
gujaf-65	192	2	positive	positive	ADJ
gujaf-65	192	3	and	and	CCONJ
gujaf-65	192	4	significant	significant	ADJ
gujaf-65	192	5	relation	relation	NOUN
gujaf-65	192	6	is	be	AUX
gujaf-65	192	7	not	not	PART
gujaf-65	192	8	strange	strange	ADJ
gujaf-65	192	9	as	as	SCONJ
gujaf-65	192	10	it	it	PRON
gujaf-65	192	11	is	be	AUX
gujaf-65	192	12	consistent	consistent	ADJ
gujaf-65	192	13	with	with	ADP
gujaf-65	192	14	findings	finding	NOUN
gujaf-65	192	15	of	of	ADP
gujaf-65	192	16	(	(	PUNCT
gujaf-65	192	17	baalouch	baalouch	PROPN
gujaf-65	192	18	et	et	PROPN
gujaf-65	192	19	al	al	PROPN
gujaf-65	192	20	.	.	PROPN
gujaf-65	192	21	,	,	PUNCT
gujaf-65	192	22	2019	2019	NUM
gujaf-65	192	23	;	;	PUNCT
gujaf-65	192	24	emmanuel	emmanuel	PROPN
gujaf-65	192	25	et	et	PROPN
gujaf-65	192	26	al	al	PROPN
gujaf-65	192	27	.	.	PROPN
gujaf-65	192	28	,	,	PUNCT
gujaf-65	192	29	2018	2018	NUM
gujaf-65	192	30	;	;	PUNCT
gujaf-65	192	31	kilincarslan	kilincarslan	PROPN
gujaf-65	192	32	et	et	PROPN
gujaf-65	192	33	al	al	PROPN
gujaf-65	192	34	.	.	PROPN
gujaf-65	192	35	,	,	PUNCT
gujaf-65	192	36	2020	2020	NUM
gujaf-65	192	37	)	)	PUNCT
gujaf-65	192	38	.	.	PUNCT
gujaf-65	193	1	this	this	PRON
gujaf-65	193	2	provides	provide	VERB
gujaf-65	193	3	basis	basis	NOUN
gujaf-65	193	4	for	for	ADP
gujaf-65	193	5	supporting	support	VERB
gujaf-65	193	6	the	the	DET
gujaf-65	193	7	alternate	alternate	ADJ
gujaf-65	193	8	hypothesis	hypothesis	NOUN
gujaf-65	193	9	,	,	PUNCT
gujaf-65	193	10	which	which	PRON
gujaf-65	193	11	states	state	VERB
gujaf-65	193	12	that	that	SCONJ
gujaf-65	193	13	board	board	NOUN
gujaf-65	193	14	gender	gender	NOUN
gujaf-65	193	15	diversity	diversity	NOUN
gujaf-65	193	16	has	have	VERB
gujaf-65	193	17	significant	significant	ADJ
gujaf-65	193	18	impact	impact	NOUN
gujaf-65	193	19	on	on	ADP
gujaf-65	193	20	environmental	environmental	ADJ
gujaf-65	193	21	disclosure	disclosure	NOUN
gujaf-65	193	22	quality	quality	NOUN
gujaf-65	193	23	of	of	ADP
gujaf-65	193	24	listed	list	VERB
gujaf-65	193	25	oil	oil	NOUN
gujaf-65	193	26	and	and	CCONJ
gujaf-65	193	27	gas	gas	NOUN
gujaf-65	193	28	firms	firm	NOUN
gujaf-65	193	29	in	in	ADP
gujaf-65	193	30	nigeria	nigeria	PRON
gujaf-65	193	31	the	the	DET
gujaf-65	193	32	result	result	NOUN
gujaf-65	193	33	obtained	obtain	VERB
gujaf-65	193	34	above	above	ADV
gujaf-65	193	35	also	also	ADV
gujaf-65	193	36	shows	show	VERB
gujaf-65	193	37	that	that	SCONJ
gujaf-65	193	38	the	the	DET
gujaf-65	193	39	relationship	relationship	NOUN
gujaf-65	193	40	between	between	ADP
gujaf-65	193	41	board	board	NOUN
gujaf-65	193	42	expertise	expertise	NOUN
gujaf-65	193	43	and	and	CCONJ
gujaf-65	193	44	environmental	environmental	ADJ
gujaf-65	193	45	disclosure	disclosure	NOUN
gujaf-65	193	46	quality	quality	NOUN
gujaf-65	193	47	is	be	AUX
gujaf-65	193	48	positive	positive	ADJ
gujaf-65	193	49	and	and	CCONJ
gujaf-65	193	50	statistically	statistically	ADV
gujaf-65	193	51	significant	significant	ADJ
gujaf-65	193	52	.	.	PUNCT
gujaf-65	194	1	this	this	PRON
gujaf-65	194	2	is	be	AUX
gujaf-65	194	3	evidenced	evidence	VERB
gujaf-65	194	4	by	by	ADP
gujaf-65	194	5	the	the	DET
gujaf-65	194	6	coefficient	coefficient	NOUN
gujaf-65	194	7	0.175	0.175	NUM
gujaf-65	194	8	and	and	CCONJ
gujaf-65	194	9	p	p	NOUN
gujaf-65	194	10	-	-	PUNCT
gujaf-65	194	11	value	value	NOUN
gujaf-65	194	12	of	of	ADP
gujaf-65	194	13	0.020	0.020	NUM
gujaf-65	194	14	which	which	PRON
gujaf-65	194	15	is	be	AUX
gujaf-65	194	16	significant	significant	ADJ
gujaf-65	194	17	at	at	ADP
gujaf-65	194	18	5	5	NUM
gujaf-65	194	19	%	%	NOUN
gujaf-65	194	20	.	.	PUNCT
gujaf-65	195	1	the	the	DET
gujaf-65	195	2	positive	positive	ADJ
gujaf-65	195	3	relationship	relationship	NOUN
gujaf-65	195	4	means	mean	VERB
gujaf-65	195	5	that	that	SCONJ
gujaf-65	195	6	increase	increase	NOUN
gujaf-65	195	7	in	in	ADP
gujaf-65	195	8	board	board	NOUN
gujaf-65	195	9	expertise	expertise	NOUN
gujaf-65	195	10	will	will	AUX
gujaf-65	195	11	lead	lead	VERB
gujaf-65	195	12	to	to	ADP
gujaf-65	195	13	a	a	DET
gujaf-65	195	14	corresponding	corresponding	ADJ
gujaf-65	195	15	increase	increase	NOUN
gujaf-65	195	16	in	in	ADP
gujaf-65	195	17	quality	quality	NOUN
gujaf-65	195	18	of	of	ADP
gujaf-65	195	19	environmental	environmental	ADJ
gujaf-65	195	20	disclosure	disclosure	NOUN
gujaf-65	195	21	.	.	PUNCT
gujaf-65	196	1	this	this	PRON
gujaf-65	196	2	is	be	AUX
gujaf-65	196	3	because	because	SCONJ
gujaf-65	196	4	oversight	oversight	NOUN
gujaf-65	196	5	functions	function	NOUN
gujaf-65	196	6	performed	perform	VERB
gujaf-65	196	7	by	by	ADP
gujaf-65	196	8	such	such	ADJ
gujaf-65	196	9	members	member	NOUN
gujaf-65	196	10	hold	hold	VERB
gujaf-65	196	11	fast	fast	ADV
gujaf-65	196	12	more	more	ADJ
gujaf-65	196	13	to	to	ADP
gujaf-65	196	14	the	the	DET
gujaf-65	196	15	related	relate	VERB
gujaf-65	196	16	affirmed	affirmed	NOUN
gujaf-65	196	17	measures	measure	NOUN
gujaf-65	196	18	,	,	PUNCT
gujaf-65	196	19	laws	law	NOUN
gujaf-65	196	20	and	and	CCONJ
gujaf-65	196	21	guidelines	guideline	NOUN
gujaf-65	196	22	,	,	PUNCT
gujaf-65	196	23	which	which	PRON
gujaf-65	196	24	in	in	ADP
gujaf-65	196	25	turn	turn	NOUN
gujaf-65	196	26	enhances	enhance	VERB
gujaf-65	196	27	transparency	transparency	NOUN
gujaf-65	196	28	of	of	ADP
gujaf-65	196	29	environmental	environmental	ADJ
gujaf-65	196	30	information	information	NOUN
gujaf-65	196	31	disclosed	disclose	VERB
gujaf-65	196	32	.	.	PUNCT
gujaf-65	197	1	this	this	DET
gujaf-65	197	2	result	result	NOUN
gujaf-65	197	3	is	be	AUX
gujaf-65	197	4	in	in	ADP
gujaf-65	197	5	line	line	NOUN
gujaf-65	197	6	with	with	ADP
gujaf-65	197	7	the	the	DET
gujaf-65	197	8	study	study	NOUN
gujaf-65	197	9	of	of	ADP
gujaf-65	197	10	gusau	gusau	ADJ
gujaf-65	197	11	journal	journal	PROPN
gujaf-65	197	12	of	of	ADP
gujaf-65	197	13	accounting	accounting	NOUN
gujaf-65	197	14	and	and	CCONJ
gujaf-65	197	15	finance	finance	NOUN
gujaf-65	197	16	,	,	PUNCT
gujaf-65	197	17	vol	vol	NOUN
gujaf-65	197	18	.	.	PROPN
gujaf-65	197	19	2	2	NUM
gujaf-65	197	20	,	,	PUNCT
gujaf-65	197	21	issue	issue	NOUN
gujaf-65	197	22	2	2	NUM
gujaf-65	197	23	,	,	PUNCT
gujaf-65	197	24	april	april	PROPN
gujaf-65	197	25	,	,	PUNCT
gujaf-65	197	26	2021	2021	NUM
gujaf-65	197	27	12	12	NUM
gujaf-65	197	28	rupley	rupley	NOUN
gujaf-65	197	29	et	et	PROPN
gujaf-65	197	30	al	al	PROPN
gujaf-65	197	31	.	.	PROPN
gujaf-65	198	1	(	(	PUNCT
gujaf-65	198	2	2012	2012	NUM
gujaf-65	198	3	)	)	PUNCT
gujaf-65	198	4	.	.	PUNCT
gujaf-65	199	1	this	this	PRON
gujaf-65	199	2	provides	provide	VERB
gujaf-65	199	3	basis	basis	NOUN
gujaf-65	199	4	for	for	ADP
gujaf-65	199	5	supporting	support	VERB
gujaf-65	199	6	the	the	DET
gujaf-65	199	7	alternate	alternate	ADJ
gujaf-65	199	8	hypothesis	hypothesis	NOUN
gujaf-65	199	9	,	,	PUNCT
gujaf-65	199	10	which	which	PRON
gujaf-65	199	11	states	state	VERB
gujaf-65	199	12	that	that	SCONJ
gujaf-65	199	13	board	board	NOUN
gujaf-65	199	14	expertise	expertise	NOUN
gujaf-65	199	15	has	have	VERB
gujaf-65	199	16	significant	significant	ADJ
gujaf-65	199	17	impact	impact	NOUN
gujaf-65	199	18	on	on	ADP
gujaf-65	199	19	environmental	environmental	ADJ
gujaf-65	199	20	disclosure	disclosure	NOUN
gujaf-65	199	21	quality	quality	NOUN
gujaf-65	199	22	of	of	ADP
gujaf-65	199	23	listed	list	VERB
gujaf-65	199	24	oil	oil	NOUN
gujaf-65	199	25	and	and	CCONJ
gujaf-65	199	26	gas	gas	NOUN
gujaf-65	199	27	firms	firm	NOUN
gujaf-65	199	28	in	in	ADP
gujaf-65	199	29	nigeria	nigeria	PROPN
gujaf-65	199	30	.	.	PUNCT
gujaf-65	200	1	board	board	NOUN
gujaf-65	200	2	nationality	nationality	NOUN
gujaf-65	200	3	variable	variable	NOUN
gujaf-65	200	4	has	have	VERB
gujaf-65	200	5	a	a	DET
gujaf-65	200	6	coefficient	coefficient	NOUN
gujaf-65	200	7	value	value	NOUN
gujaf-65	200	8	of	of	ADP
gujaf-65	200	9	-0.230	-0.230	PUNCT
gujaf-65	200	10	and	and	CCONJ
gujaf-65	200	11	probability	probability	NOUN
gujaf-65	200	12	value	value	NOUN
gujaf-65	200	13	of	of	ADP
gujaf-65	200	14	0.214	0.214	NUM
gujaf-65	200	15	which	which	PRON
gujaf-65	200	16	is	be	AUX
gujaf-65	200	17	insignificant	insignificant	ADJ
gujaf-65	200	18	.	.	PUNCT
gujaf-65	201	1	this	this	PRON
gujaf-65	201	2	shows	show	VERB
gujaf-65	201	3	that	that	SCONJ
gujaf-65	201	4	board	board	NOUN
gujaf-65	201	5	nationality	nationality	NOUN
gujaf-65	201	6	has	have	VERB
gujaf-65	201	7	no	no	DET
gujaf-65	201	8	significant	significant	ADJ
gujaf-65	201	9	effect	effect	NOUN
gujaf-65	201	10	on	on	ADP
gujaf-65	201	11	environmental	environmental	ADJ
gujaf-65	201	12	disclosure	disclosure	NOUN
gujaf-65	201	13	quality	quality	NOUN
gujaf-65	201	14	of	of	ADP
gujaf-65	201	15	listed	list	VERB
gujaf-65	201	16	oil	oil	NOUN
gujaf-65	201	17	and	and	CCONJ
gujaf-65	201	18	gas	gas	NOUN
gujaf-65	201	19	firms	firm	NOUN
gujaf-65	201	20	in	in	ADP
gujaf-65	201	21	nigeria	nigeria	PROPN
gujaf-65	201	22	.	.	PUNCT
gujaf-65	202	1	this	this	DET
gujaf-65	202	2	finding	finding	NOUN
gujaf-65	202	3	does	do	AUX
gujaf-65	202	4	not	not	PART
gujaf-65	202	5	support	support	VERB
gujaf-65	202	6	the	the	DET
gujaf-65	202	7	proposition	proposition	NOUN
gujaf-65	202	8	of	of	ADP
gujaf-65	202	9	agency	agency	NOUN
gujaf-65	202	10	theory	theory	NOUN
gujaf-65	202	11	and	and	CCONJ
gujaf-65	202	12	the	the	DET
gujaf-65	202	13	findings	finding	NOUN
gujaf-65	202	14	(	(	PUNCT
gujaf-65	202	15	abubakar	abubakar	PROPN
gujaf-65	202	16	&	&	CCONJ
gujaf-65	202	17	moses	moses	PROPN
gujaf-65	202	18	,	,	PUNCT
gujaf-65	202	19	2020	2020	NUM
gujaf-65	202	20	;	;	PUNCT
gujaf-65	202	21	agyemang	agyemang	PROPN
gujaf-65	202	22	et	et	PROPN
gujaf-65	202	23	al	al	PROPN
gujaf-65	202	24	.	.	PROPN
gujaf-65	202	25	,	,	PUNCT
gujaf-65	202	26	2020	2020	NUM
gujaf-65	202	27	)	)	PUNCT
gujaf-65	202	28	.	.	PUNCT
gujaf-65	203	1	on	on	ADP
gujaf-65	203	2	this	this	DET
gujaf-65	203	3	basis	basis	NOUN
gujaf-65	203	4	,	,	PUNCT
gujaf-65	203	5	we	we	PRON
gujaf-65	203	6	therefore	therefore	ADV
gujaf-65	203	7	fail	fail	VERB
gujaf-65	203	8	to	to	PART
gujaf-65	203	9	support	support	VERB
gujaf-65	203	10	the	the	DET
gujaf-65	203	11	alternate	alternate	ADJ
gujaf-65	203	12	hypothesis	hypothesis	NOUN
gujaf-65	203	13	,	,	PUNCT
gujaf-65	203	14	which	which	PRON
gujaf-65	203	15	states	state	VERB
gujaf-65	203	16	that	that	SCONJ
gujaf-65	203	17	board	board	NOUN
gujaf-65	203	18	nationality	nationality	NOUN
gujaf-65	203	19	has	have	VERB
gujaf-65	203	20	a	a	DET
gujaf-65	203	21	significant	significant	ADJ
gujaf-65	203	22	impact	impact	NOUN
gujaf-65	203	23	on	on	ADP
gujaf-65	203	24	environmental	environmental	ADJ
gujaf-65	203	25	disclosure	disclosure	NOUN
gujaf-65	203	26	quality	quality	NOUN
gujaf-65	203	27	of	of	ADP
gujaf-65	203	28	listed	list	VERB
gujaf-65	203	29	oil	oil	NOUN
gujaf-65	203	30	and	and	CCONJ
gujaf-65	203	31	gas	gas	NOUN
gujaf-65	203	32	firms	firm	NOUN
gujaf-65	203	33	in	in	ADP
gujaf-65	203	34	nigeria	nigeria	PROPN
gujaf-65	203	35	.	.	PUNCT
gujaf-65	204	1	5	5	X
gujaf-65	204	2	.	.	X
gujaf-65	204	3	conclusion	conclusion	NOUN
gujaf-65	204	4	and	and	CCONJ
gujaf-65	204	5	recommendations	recommendation	NOUN
gujaf-65	204	6	environmental	environmental	ADJ
gujaf-65	204	7	information	information	NOUN
gujaf-65	204	8	is	be	AUX
gujaf-65	204	9	a	a	DET
gujaf-65	204	10	key	key	ADJ
gujaf-65	204	11	element	element	NOUN
gujaf-65	204	12	of	of	ADP
gujaf-65	204	13	corporate	corporate	ADJ
gujaf-65	204	14	disclosure	disclosure	NOUN
gujaf-65	204	15	where	where	SCONJ
gujaf-65	204	16	it	it	PRON
gujaf-65	204	17	attracts	attract	VERB
gujaf-65	204	18	stakeholders	stakeholder	NOUN
gujaf-65	204	19	concern	concern	NOUN
gujaf-65	204	20	due	due	ADP
gujaf-65	204	21	to	to	ADP
gujaf-65	204	22	agitations	agitation	NOUN
gujaf-65	204	23	as	as	ADV
gujaf-65	204	24	well	well	ADV
gujaf-65	204	25	as	as	ADP
gujaf-65	204	26	low	low	ADJ
gujaf-65	204	27	quality	quality	NOUN
gujaf-65	204	28	reporting	reporting	NOUN
gujaf-65	204	29	in	in	ADP
gujaf-65	204	30	nigeria	nigeria	PROPN
gujaf-65	204	31	.	.	PUNCT
gujaf-65	205	1	these	these	DET
gujaf-65	205	2	agitations	agitation	NOUN
gujaf-65	205	3	are	be	AUX
gujaf-65	205	4	due	due	ADJ
gujaf-65	205	5	high	high	ADJ
gujaf-65	205	6	level	level	NOUN
gujaf-65	205	7	of	of	ADP
gujaf-65	205	8	environmental	environmental	ADJ
gujaf-65	205	9	pollution	pollution	NOUN
gujaf-65	205	10	in	in	ADP
gujaf-65	205	11	nigeria	nigeria	PROPN
gujaf-65	205	12	as	as	SCONJ
gujaf-65	205	13	it	it	PRON
gujaf-65	205	14	is	be	AUX
gujaf-65	205	15	considered	consider	VERB
gujaf-65	205	16	among	among	ADP
gujaf-65	205	17	the	the	DET
gujaf-65	205	18	largest	large	ADJ
gujaf-65	205	19	polluted	polluted	ADJ
gujaf-65	205	20	country	country	NOUN
gujaf-65	205	21	in	in	ADP
gujaf-65	205	22	the	the	DET
gujaf-65	205	23	world	world	NOUN
gujaf-65	205	24	via	via	ADP
gujaf-65	205	25	the	the	DET
gujaf-65	205	26	release	release	NOUN
gujaf-65	205	27	of	of	ADP
gujaf-65	205	28	carbon	carbon	NOUN
gujaf-65	205	29	from	from	ADP
gujaf-65	205	30	the	the	DET
gujaf-65	205	31	company	company	NOUN
gujaf-65	205	32	that	that	PRON
gujaf-65	205	33	operated	operate	VERB
gujaf-65	205	34	in	in	ADP
gujaf-65	205	35	the	the	DET
gujaf-65	205	36	nigerian	nigerian	ADJ
gujaf-65	205	37	society	society	NOUN
gujaf-65	205	38	.	.	PUNCT
gujaf-65	206	1	the	the	DET
gujaf-65	206	2	main	main	ADJ
gujaf-65	206	3	objective	objective	NOUN
gujaf-65	206	4	of	of	ADP
gujaf-65	206	5	the	the	DET
gujaf-65	206	6	current	current	ADJ
gujaf-65	206	7	study	study	NOUN
gujaf-65	206	8	is	be	AUX
gujaf-65	206	9	investigates	investigate	VERB
gujaf-65	206	10	the	the	DET
gujaf-65	206	11	impact	impact	NOUN
gujaf-65	206	12	of	of	ADP
gujaf-65	206	13	board	board	NOUN
gujaf-65	206	14	mechanism	mechanism	NOUN
gujaf-65	206	15	on	on	ADP
gujaf-65	206	16	environmental	environmental	ADJ
gujaf-65	206	17	disclosures	disclosure	NOUN
gujaf-65	206	18	quality	quality	NOUN
gujaf-65	206	19	of	of	ADP
gujaf-65	206	20	listed	list	VERB
gujaf-65	206	21	oil	oil	NOUN
gujaf-65	206	22	and	and	CCONJ
gujaf-65	206	23	gas	gas	NOUN
gujaf-65	206	24	firms	firm	NOUN
gujaf-65	206	25	in	in	ADP
gujaf-65	206	26	nigeria	nigeria	PROPN
gujaf-65	206	27	.	.	PUNCT
gujaf-65	207	1	overall	overall	ADV
gujaf-65	207	2	,	,	PUNCT
gujaf-65	207	3	it	it	PRON
gujaf-65	207	4	is	be	AUX
gujaf-65	207	5	shown	show	VERB
gujaf-65	207	6	from	from	ADP
gujaf-65	207	7	the	the	DET
gujaf-65	207	8	study	study	NOUN
gujaf-65	207	9	that	that	SCONJ
gujaf-65	207	10	effective	effective	ADJ
gujaf-65	207	11	monitoring	monitoring	NOUN
gujaf-65	207	12	by	by	ADP
gujaf-65	207	13	board	board	NOUN
gujaf-65	207	14	members	member	NOUN
gujaf-65	207	15	significantly	significantly	ADV
gujaf-65	207	16	influences	influence	VERB
gujaf-65	207	17	the	the	DET
gujaf-65	207	18	quality	quality	NOUN
gujaf-65	207	19	of	of	ADP
gujaf-65	207	20	environmental	environmental	ADJ
gujaf-65	207	21	disclosures	disclosure	NOUN
gujaf-65	207	22	.	.	PUNCT
gujaf-65	208	1	findings	finding	NOUN
gujaf-65	208	2	from	from	ADP
gujaf-65	208	3	the	the	DET
gujaf-65	208	4	study	study	NOUN
gujaf-65	208	5	showed	show	VERB
gujaf-65	208	6	that	that	SCONJ
gujaf-65	208	7	higher	high	ADJ
gujaf-65	208	8	percentage	percentage	NOUN
gujaf-65	208	9	of	of	ADP
gujaf-65	208	10	independent	independent	ADJ
gujaf-65	208	11	non	non	ADJ
gujaf-65	208	12	-	-	ADJ
gujaf-65	208	13	executive	executive	ADJ
gujaf-65	208	14	directors	director	NOUN
gujaf-65	208	15	,	,	PUNCT
gujaf-65	208	16	female	female	ADJ
gujaf-65	208	17	director	director	NOUN
gujaf-65	208	18	and	and	CCONJ
gujaf-65	208	19	directors	director	NOUN
gujaf-65	208	20	qualified	qualify	VERB
gujaf-65	208	21	in	in	ADP
gujaf-65	208	22	accounting	accounting	NOUN
gujaf-65	208	23	and/or	and/or	CCONJ
gujaf-65	208	24	finance	finance	NOUN
gujaf-65	208	25	on	on	ADP
gujaf-65	208	26	the	the	DET
gujaf-65	208	27	board	board	NOUN
gujaf-65	208	28	significantly	significantly	ADV
gujaf-65	208	29	improves	improve	VERB
gujaf-65	208	30	the	the	DET
gujaf-65	208	31	quality	quality	NOUN
gujaf-65	208	32	of	of	ADP
gujaf-65	208	33	environmental	environmental	ADJ
gujaf-65	208	34	information	information	NOUN
gujaf-65	208	35	disclosed	disclose	VERB
gujaf-65	208	36	.	.	PUNCT
gujaf-65	209	1	neither	neither	PRON
gujaf-65	209	2	board	board	NOUN
gujaf-65	209	3	size	size	NOUN
gujaf-65	209	4	nor	nor	CCONJ
gujaf-65	209	5	board	board	NOUN
gujaf-65	209	6	nationality	nationality	NOUN
gujaf-65	209	7	shows	show	VERB
gujaf-65	209	8	a	a	DET
gujaf-65	209	9	significant	significant	ADJ
gujaf-65	209	10	association	association	NOUN
gujaf-65	209	11	with	with	ADP
gujaf-65	209	12	environmental	environmental	ADJ
gujaf-65	209	13	disclosure	disclosure	NOUN
gujaf-65	209	14	quality	quality	NOUN
gujaf-65	209	15	.	.	PUNCT
gujaf-65	210	1	the	the	DET
gujaf-65	210	2	findings	finding	NOUN
gujaf-65	210	3	of	of	ADP
gujaf-65	210	4	this	this	DET
gujaf-65	210	5	study	study	NOUN
gujaf-65	210	6	give	give	VERB
gujaf-65	210	7	more	more	ADJ
gujaf-65	210	8	understanding	understanding	NOUN
gujaf-65	210	9	on	on	ADP
gujaf-65	210	10	the	the	DET
gujaf-65	210	11	determinants	determinant	NOUN
gujaf-65	210	12	of	of	ADP
gujaf-65	210	13	environmental	environmental	ADJ
gujaf-65	210	14	disclosure	disclosure	NOUN
gujaf-65	210	15	quality	quality	NOUN
gujaf-65	210	16	in	in	ADP
gujaf-65	210	17	emerging	emerge	VERB
gujaf-65	210	18	countries	country	NOUN
gujaf-65	210	19	like	like	ADP
gujaf-65	210	20	nigeria	nigeria	PROPN
gujaf-65	210	21	.	.	PUNCT
gujaf-65	211	1	in	in	ADP
gujaf-65	211	2	spite	spite	NOUN
gujaf-65	211	3	of	of	ADP
gujaf-65	211	4	the	the	DET
gujaf-65	211	5	importance	importance	NOUN
gujaf-65	211	6	of	of	ADP
gujaf-65	211	7	our	our	PRON
gujaf-65	211	8	finding	finding	NOUN
gujaf-65	211	9	,	,	PUNCT
gujaf-65	211	10	our	our	PRON
gujaf-65	211	11	research	research	NOUN
gujaf-65	211	12	has	have	VERB
gujaf-65	211	13	some	some	DET
gujaf-65	211	14	limitation	limitation	NOUN
gujaf-65	211	15	like	like	ADP
gujaf-65	211	16	other	other	ADJ
gujaf-65	211	17	empirical	empirical	ADJ
gujaf-65	211	18	studies	study	NOUN
gujaf-65	211	19	.	.	PUNCT
gujaf-65	212	1	firstly	firstly	ADV
gujaf-65	212	2	,	,	PUNCT
gujaf-65	212	3	the	the	DET
gujaf-65	212	4	sample	sample	NOUN
gujaf-65	212	5	of	of	ADP
gujaf-65	212	6	the	the	DET
gujaf-65	212	7	study	study	NOUN
gujaf-65	212	8	only	only	ADV
gujaf-65	212	9	consisted	consist	VERB
gujaf-65	212	10	of	of	ADP
gujaf-65	212	11	listed	list	VERB
gujaf-65	212	12	oil	oil	NOUN
gujaf-65	212	13	and	and	CCONJ
gujaf-65	212	14	gas	gas	NOUN
gujaf-65	212	15	firms	firm	NOUN
gujaf-65	212	16	.	.	PUNCT
gujaf-65	213	1	further	further	ADJ
gujaf-65	213	2	studies	study	NOUN
gujaf-65	213	3	can	can	AUX
gujaf-65	213	4	be	be	AUX
gujaf-65	213	5	conducted	conduct	VERB
gujaf-65	213	6	in	in	ADP
gujaf-65	213	7	other	other	ADJ
gujaf-65	213	8	sectors	sector	NOUN
gujaf-65	213	9	such	such	ADJ
gujaf-65	213	10	as	as	ADP
gujaf-65	213	11	manufacturing	manufacturing	NOUN
gujaf-65	213	12	or	or	CCONJ
gujaf-65	213	13	financial	financial	ADJ
gujaf-65	213	14	service	service	NOUN
gujaf-65	213	15	sector	sector	NOUN
gujaf-65	213	16	.	.	PUNCT
gujaf-65	214	1	in	in	ADP
gujaf-65	214	2	addition	addition	NOUN
gujaf-65	214	3	,	,	PUNCT
gujaf-65	214	4	the	the	DET
gujaf-65	214	5	investigation	investigation	NOUN
gujaf-65	214	6	relied	rely	VERB
gujaf-65	214	7	solely	solely	ADV
gujaf-65	214	8	on	on	ADP
gujaf-65	214	9	content	content	ADJ
gujaf-65	214	10	analysis	analysis	NOUN
gujaf-65	214	11	of	of	ADP
gujaf-65	214	12	information	information	NOUN
gujaf-65	214	13	presented	present	VERB
gujaf-65	214	14	in	in	ADP
gujaf-65	214	15	annual	annual	ADJ
gujaf-65	214	16	reports	report	NOUN
gujaf-65	214	17	.	.	PUNCT
gujaf-65	215	1	further	further	ADJ
gujaf-65	215	2	research	research	NOUN
gujaf-65	215	3	may	may	AUX
gujaf-65	215	4	explore	explore	VERB
gujaf-65	215	5	using	use	VERB
gujaf-65	215	6	alternative	alternative	ADJ
gujaf-65	215	7	ways	way	NOUN
gujaf-65	215	8	to	to	PART
gujaf-65	215	9	collect	collect	VERB
gujaf-65	215	10	data	datum	NOUN
gujaf-65	215	11	such	such	ADJ
gujaf-65	215	12	as	as	ADP
gujaf-65	215	13	stand	stand	VERB
gujaf-65	215	14	-	-	PUNCT
gujaf-65	215	15	alone	alone	ADV
gujaf-65	215	16	report	report	NOUN
gujaf-65	215	17	or	or	CCONJ
gujaf-65	215	18	corporate	corporate	ADJ
gujaf-65	215	19	website	website	NOUN
gujaf-65	215	20	rather	rather	ADV
gujaf-65	215	21	than	than	ADP
gujaf-65	215	22	only	only	ADV
gujaf-65	215	23	annual	annual	ADJ
gujaf-65	215	24	reports	report	NOUN
gujaf-65	215	25	.	.	PUNCT
gujaf-65	216	1	these	these	DET
gujaf-65	216	2	limitations	limitation	NOUN
gujaf-65	216	3	do	do	AUX
gujaf-65	216	4	not	not	PART
gujaf-65	216	5	undermine	undermine	VERB
gujaf-65	216	6	the	the	DET
gujaf-65	216	7	validity	validity	NOUN
gujaf-65	216	8	of	of	ADP
gujaf-65	216	9	the	the	DET
gujaf-65	216	10	results	result	NOUN
gujaf-65	216	11	.	.	PUNCT
gujaf-65	217	1	they	they	PRON
gujaf-65	217	2	function	function	VERB
gujaf-65	217	3	as	as	ADP
gujaf-65	217	4	building	build	VERB
gujaf-65	217	5	blocks	block	NOUN
gujaf-65	217	6	for	for	ADP
gujaf-65	217	7	new	new	ADJ
gujaf-65	217	8	research	research	NOUN
gujaf-65	217	9	.	.	PUNCT
gujaf-65	218	1	based	base	VERB
gujaf-65	218	2	on	on	ADP
gujaf-65	218	3	the	the	DET
gujaf-65	218	4	empirical	empirical	ADJ
gujaf-65	218	5	findings	finding	NOUN
gujaf-65	218	6	obtained	obtain	VERB
gujaf-65	218	7	in	in	ADP
gujaf-65	218	8	this	this	DET
gujaf-65	218	9	study	study	NOUN
gujaf-65	218	10	,	,	PUNCT
gujaf-65	218	11	we	we	PRON
gujaf-65	218	12	recommend	recommend	VERB
gujaf-65	218	13	that	that	SCONJ
gujaf-65	218	14	governance	governance	NOUN
gujaf-65	218	15	codes	code	VERB
gujaf-65	218	16	regulators	regulator	NOUN
gujaf-65	218	17	like	like	ADP
gujaf-65	218	18	security	security	NOUN
gujaf-65	218	19	and	and	CCONJ
gujaf-65	218	20	exchange	exchange	NOUN
gujaf-65	218	21	commission	commission	NOUN
gujaf-65	218	22	should	should	AUX
gujaf-65	218	23	emphasize	emphasize	VERB
gujaf-65	218	24	or	or	CCONJ
gujaf-65	218	25	increase	increase	VERB
gujaf-65	218	26	specific	specific	ADJ
gujaf-65	218	27	minimum	minimum	ADJ
gujaf-65	218	28	characteristics	characteristic	NOUN
gujaf-65	218	29	for	for	ADP
gujaf-65	218	30	independence	independence	NOUN
gujaf-65	218	31	,	,	PUNCT
gujaf-65	218	32	gender	gender	NOUN
gujaf-65	218	33	diversity	diversity	NOUN
gujaf-65	218	34	and	and	CCONJ
gujaf-65	218	35	expertise	expertise	NOUN
gujaf-65	218	36	of	of	ADP
gujaf-65	218	37	the	the	DET
gujaf-65	218	38	board	board	NOUN
gujaf-65	218	39	member	member	NOUN
gujaf-65	218	40	as	as	SCONJ
gujaf-65	218	41	they	they	PRON
gujaf-65	218	42	aid	aid	VERB
gujaf-65	218	43	effective	effective	ADJ
gujaf-65	218	44	monitoring	monitoring	NOUN
gujaf-65	218	45	of	of	ADP
gujaf-65	218	46	the	the	DET
gujaf-65	218	47	board	board	NOUN
gujaf-65	218	48	and	and	CCONJ
gujaf-65	218	49	improves	improve	VERB
gujaf-65	218	50	the	the	DET
gujaf-65	218	51	credibility	credibility	NOUN
gujaf-65	218	52	of	of	ADP
gujaf-65	218	53	information	information	NOUN
gujaf-65	218	54	reported	report	VERB
gujaf-65	218	55	to	to	ADP
gujaf-65	218	56	the	the	DET
gujaf-65	218	57	stakeholders	stakeholder	NOUN
gujaf-65	218	58	.	.	PUNCT
gujaf-65	219	1	references	reference	NOUN
gujaf-65	219	2	abubakar	abubakar	PROPN
gujaf-65	219	3	,	,	PUNCT
gujaf-65	219	4	a.	a.	NOUN
gujaf-65	219	5	a.	a.	PROPN
gujaf-65	219	6	,	,	PUNCT
gujaf-65	219	7	&	&	CCONJ
gujaf-65	219	8	moses	moses	PROPN
gujaf-65	219	9	,	,	PUNCT
gujaf-65	219	10	s.	s.	PROPN
gujaf-65	219	11	(	(	PUNCT
gujaf-65	219	12	2020	2020	NUM
gujaf-65	219	13	)	)	PUNCT
gujaf-65	219	14	.	.	PUNCT
gujaf-65	220	1	effect	effect	NOUN
gujaf-65	220	2	of	of	ADP
gujaf-65	220	3	corporate	corporate	ADJ
gujaf-65	220	4	governance	governance	NOUN
gujaf-65	220	5	attributes	attribute	NOUN
gujaf-65	220	6	on	on	ADP
gujaf-65	220	7	environmental	environmental	ADJ
gujaf-65	220	8	disclosure	disclosure	NOUN
gujaf-65	220	9	of	of	ADP
gujaf-65	220	10	listed	list	VERB
gujaf-65	220	11	manufacturing	manufacturing	NOUN
gujaf-65	220	12	companies	company	NOUN
gujaf-65	220	13	in	in	ADP
gujaf-65	220	14	nigeria	nigeria	PROPN
gujaf-65	220	15	.	.	PUNCT
gujaf-65	221	1	european	european	PROPN
gujaf-65	221	2	journal	journal	PROPN
gujaf-65	221	3	of	of	ADP
gujaf-65	221	4	business	business	NOUN
gujaf-65	221	5	and	and	CCONJ
gujaf-65	221	6	management	management	NOUN
gujaf-65	221	7	,	,	PUNCT
gujaf-65	221	8	12(27	12(27	NUM
gujaf-65	221	9	)	)	PUNCT
gujaf-65	221	10	,	,	PUNCT
gujaf-65	221	11	62–67	62–67	NUM
gujaf-65	221	12	.	.	PUNCT
gujaf-65	222	1	https://doi.org/10.7176/ejbm/12-2707	https://doi.org/10.7176/ejbm/12-2707	NUM
gujaf-65	222	2	adams	adams	PROPN
gujaf-65	222	3	,	,	PUNCT
gujaf-65	222	4	c.	c.	PROPN
gujaf-65	222	5	a.	a.	PROPN
gujaf-65	222	6	,	,	PUNCT
gujaf-65	222	7	&	&	CCONJ
gujaf-65	222	8	frost	frost	NOUN
gujaf-65	222	9	,	,	PUNCT
gujaf-65	222	10	g.	g.	PROPN
gujaf-65	222	11	r.	r.	PROPN
gujaf-65	222	12	(	(	PUNCT
gujaf-65	222	13	2008	2008	NUM
gujaf-65	222	14	)	)	PUNCT
gujaf-65	222	15	.	.	PUNCT
gujaf-65	223	1	intergrating	intergrate	VERB
gujaf-65	223	2	sustainability	sustainability	NOUN
gujaf-65	223	3	reporting	report	VERB
gujaf-65	223	4	into	into	ADP
gujaf-65	223	5	management	management	NOUN
gujaf-65	223	6	gusau	gusau	ADJ
gujaf-65	223	7	journal	journal	NOUN
gujaf-65	223	8	of	of	ADP
gujaf-65	223	9	accounting	accounting	NOUN
gujaf-65	223	10	and	and	CCONJ
gujaf-65	223	11	finance	finance	NOUN
gujaf-65	223	12	,	,	PUNCT
gujaf-65	223	13	vol	vol	NOUN
gujaf-65	223	14	.	.	PROPN
gujaf-65	223	15	2	2	NUM
gujaf-65	223	16	,	,	PUNCT
gujaf-65	223	17	issue	issue	NOUN
gujaf-65	223	18	2	2	NUM
gujaf-65	223	19	,	,	PUNCT
gujaf-65	223	20	april	april	PROPN
gujaf-65	223	21	,	,	PUNCT
gujaf-65	223	22	2021	2021	NUM
gujaf-65	223	23	13	13	NUM
gujaf-65	223	24	practices	practice	NOUN
gujaf-65	223	25	.	.	PUNCT
gujaf-65	224	1	accounting	accounting	NOUN
gujaf-65	224	2	forum	forum	PROPN
gujaf-65	224	3	,	,	PUNCT
gujaf-65	224	4	.	.	PUNCT
gujaf-65	225	1	https://doi.org/http://dx.doi.org/10.1016/j.accfor.2008.05.002	https://doi.org/http://dx.doi.org/10.1016/j.accfor.2008.05.002	PROPN
gujaf-65	225	2	agyemang	agyemang	PROPN
gujaf-65	225	3	,	,	PUNCT
gujaf-65	225	4	a.	a.	PROPN
gujaf-65	225	5	o.	o.	PROPN
gujaf-65	225	6	,	,	PUNCT
gujaf-65	225	7	yusheng	yusheng	PROPN
gujaf-65	225	8	,	,	PUNCT
gujaf-65	225	9	k.	k.	PROPN
gujaf-65	225	10	,	,	PUNCT
gujaf-65	225	11	ayamba	ayamba	PROPN
gujaf-65	225	12	,	,	PUNCT
gujaf-65	225	13	e.	e.	PROPN
gujaf-65	225	14	c.	c.	PROPN
gujaf-65	225	15	,	,	PUNCT
gujaf-65	225	16	twum	twum	NOUN
gujaf-65	225	17	,	,	PUNCT
gujaf-65	225	18	a.	a.	PROPN
gujaf-65	225	19	k.	k.	PROPN
gujaf-65	225	20	,	,	PUNCT
gujaf-65	225	21	chengpeng	chengpeng	PROPN
gujaf-65	225	22	,	,	PUNCT
gujaf-65	225	23	z.	z.	PROPN
gujaf-65	225	24	,	,	PUNCT
gujaf-65	225	25	&	&	CCONJ
gujaf-65	225	26	shaibu	shaibu	PROPN
gujaf-65	225	27	,	,	PUNCT
gujaf-65	225	28	a.	a.	NOUN
gujaf-65	225	29	(	(	PUNCT
gujaf-65	225	30	2020	2020	NUM
gujaf-65	225	31	)	)	PUNCT
gujaf-65	225	32	.	.	PUNCT
gujaf-65	226	1	impact	impact	NOUN
gujaf-65	226	2	of	of	ADP
gujaf-65	226	3	board	board	NOUN
gujaf-65	226	4	characteristics	characteristic	NOUN
gujaf-65	226	5	on	on	ADP
gujaf-65	226	6	environmental	environmental	ADJ
gujaf-65	226	7	disclosures	disclosure	NOUN
gujaf-65	226	8	for	for	ADP
gujaf-65	226	9	listed	list	VERB
gujaf-65	226	10	mining	mining	NOUN
gujaf-65	226	11	companies	company	NOUN
gujaf-65	226	12	in	in	ADP
gujaf-65	226	13	china	china	PROPN
gujaf-65	226	14	.	.	PUNCT
gujaf-65	227	1	environmental	environmental	ADJ
gujaf-65	227	2	science	science	NOUN
gujaf-65	227	3	and	and	CCONJ
gujaf-65	227	4	pollution	pollution	NOUN
gujaf-65	227	5	research	research	NOUN
gujaf-65	227	6	,	,	PUNCT
gujaf-65	227	7	27(17	27(17	NUM
gujaf-65	227	8	)	)	PUNCT
gujaf-65	227	9	,	,	PUNCT
gujaf-65	227	10	21188	21188	NUM
gujaf-65	227	11	–	–	PUNCT
gujaf-65	227	12	21201	21201	NUM
gujaf-65	227	13	.	.	PUNCT
gujaf-65	228	1	https://doi.org/10.1007/s11356-020-08599-2	https://doi.org/10.1007/s11356-020-08599-2	NUM
gujaf-65	228	2	ahmad	ahmad	PROPN
gujaf-65	228	3	,	,	PUNCT
gujaf-65	228	4	a.	a.	PROPN
gujaf-65	228	5	c.	c.	PROPN
gujaf-65	228	6	,	,	PUNCT
gujaf-65	228	7	&	&	CCONJ
gujaf-65	228	8	nosakhare	nosakhare	PROPN
gujaf-65	228	9	,	,	PUNCT
gujaf-65	228	10	o.	o.	PROPN
gujaf-65	228	11	(	(	PUNCT
gujaf-65	228	12	2015	2015	NUM
gujaf-65	228	13	)	)	PUNCT
gujaf-65	228	14	.	.	PUNCT
gujaf-65	229	1	directors	director	NOUN
gujaf-65	229	2	culture	culture	VERB
gujaf-65	229	3	and	and	CCONJ
gujaf-65	229	4	environmental	environmental	ADJ
gujaf-65	229	5	disclosure	disclosure	NOUN
gujaf-65	229	6	practice	practice	NOUN
gujaf-65	229	7	of	of	ADP
gujaf-65	229	8	companies	company	NOUN
gujaf-65	229	9	in	in	ADP
gujaf-65	229	10	malaysia	malaysia	PROPN
gujaf-65	229	11	.	.	PUNCT
gujaf-65	230	1	international	international	ADJ
gujaf-65	230	2	journal	journal	PROPN
gujaf-65	230	3	of	of	ADP
gujaf-65	230	4	business	business	NOUN
gujaf-65	230	5	and	and	CCONJ
gujaf-65	230	6	technopreneurship	technopreneurship	NOUN
gujaf-65	230	7	,	,	PUNCT
gujaf-65	230	8	5(1	5(1	NUM
gujaf-65	230	9	)	)	PUNCT
gujaf-65	230	10	,	,	PUNCT
gujaf-65	230	11	99–114	99–114	X
gujaf-65	230	12	.	.	PUNCT
gujaf-65	231	1	akbas	akbas	PROPN
gujaf-65	231	2	,	,	PUNCT
gujaf-65	231	3	h.	h.	PROPN
gujaf-65	231	4	e.	e.	PROPN
gujaf-65	231	5	(	(	PUNCT
gujaf-65	231	6	2016	2016	NUM
gujaf-65	231	7	)	)	PUNCT
gujaf-65	231	8	.	.	PUNCT
gujaf-65	232	1	the	the	DET
gujaf-65	232	2	relationship	relationship	NOUN
gujaf-65	232	3	between	between	ADP
gujaf-65	232	4	board	board	NOUN
gujaf-65	232	5	characteristics	characteristic	NOUN
gujaf-65	232	6	and	and	CCONJ
gujaf-65	232	7	environmental	environmental	ADJ
gujaf-65	232	8	disclosure	disclosure	NOUN
gujaf-65	232	9	,	,	PUNCT
gujaf-65	232	10	11(2	11(2	NOUN
gujaf-65	232	11	)	)	PUNCT
gujaf-65	232	12	,	,	PUNCT
gujaf-65	232	13	7–19	7–19	NOUN
gujaf-65	232	14	.	.	PUNCT
gujaf-65	233	1	https://doi.org/10.1515/jeb-2016-0007	https://doi.org/10.1515/jeb-2016-0007	PROPN
gujaf-65	233	2	airvisual	airvisual	ADJ
gujaf-65	233	3	.	.	PUNCT
gujaf-65	234	1	(	(	PUNCT
gujaf-65	234	2	2018	2018	NUM
gujaf-65	234	3	)	)	PUNCT
gujaf-65	234	4	.	.	PUNCT
gujaf-65	235	1	the	the	DET
gujaf-65	235	2	2018	2018	NUM
gujaf-65	235	3	world	world	NOUN
gujaf-65	235	4	air	air	NOUN
gujaf-65	235	5	quality	quality	PROPN
gujaf-65	235	6	report	report	NOUN
gujaf-65	235	7	.	.	PUNCT
gujaf-65	236	1	retrieved	retrieve	VERB
gujaf-65	236	2	from	from	ADP
gujaf-65	236	3	https://www.airvisual.com/world-most-polluted-cities/worldair-qualityreport-2018en.pdf	https://www.airvisual.com/world-most-polluted-cities/worldair-qualityreport-2018en.pdf	PROPN
gujaf-65	236	4	al	al	PROPN
gujaf-65	236	5	-	-	PUNCT
gujaf-65	236	6	shaer	shaer	PROPN
gujaf-65	236	7	,	,	PUNCT
gujaf-65	236	8	h.	h.	PROPN
gujaf-65	236	9	,	,	PUNCT
gujaf-65	236	10	&	&	CCONJ
gujaf-65	236	11	zaman	zaman	PROPN
gujaf-65	236	12	,	,	PUNCT
gujaf-65	236	13	m.	m.	NOUN
gujaf-65	236	14	(	(	PUNCT
gujaf-65	236	15	2016	2016	NUM
gujaf-65	236	16	)	)	PUNCT
gujaf-65	236	17	.	.	PUNCT
gujaf-65	237	1	board	board	NOUN
gujaf-65	237	2	gender	gender	NOUN
gujaf-65	237	3	diversity	diversity	NOUN
gujaf-65	237	4	and	and	CCONJ
gujaf-65	237	5	sustainability	sustainability	NOUN
gujaf-65	237	6	reporting	reporting	NOUN
gujaf-65	237	7	quality	quality	NOUN
gujaf-65	237	8	.	.	PUNCT
gujaf-65	238	1	journal	journal	PROPN
gujaf-65	238	2	of	of	ADP
gujaf-65	238	3	contemporary	contemporary	PROPN
gujaf-65	238	4	accounting	accounting	PROPN
gujaf-65	238	5	&	&	CCONJ
gujaf-65	238	6	economics	economic	NOUN
gujaf-65	238	7	,	,	PUNCT
gujaf-65	238	8	12(3	12(3	NUM
gujaf-65	238	9	)	)	PUNCT
gujaf-65	238	10	,	,	PUNCT
gujaf-65	238	11	210–222	210–222	NUM
gujaf-65	238	12	.	.	PUNCT
gujaf-65	239	1	https://doi.org/http://doi.org/10.1016/j.jcae.2016.09.001	https://doi.org/http://doi.org/10.1016/j.jcae.2016.09.001	VERB
gujaf-65	239	2	aliyu	aliyu	NOUN
gujaf-65	239	3	,	,	PUNCT
gujaf-65	239	4	u.	u.	PROPN
gujaf-65	239	5	s.	s.	PROPN
gujaf-65	239	6	(	(	PUNCT
gujaf-65	239	7	2018	2018	NUM
gujaf-65	239	8	)	)	PUNCT
gujaf-65	239	9	.	.	PUNCT
gujaf-65	240	1	board	board	NOUN
gujaf-65	240	2	characteristic	characteristic	ADJ
gujaf-65	240	3	and	and	CCONJ
gujaf-65	240	4	corporate	corporate	ADJ
gujaf-65	240	5	environmental	environmental	ADJ
gujaf-65	240	6	reporting	reporting	NOUN
gujaf-65	240	7	in	in	ADP
gujaf-65	240	8	nigeria	nigeria	PROPN
gujaf-65	240	9	.	.	PUNCT
gujaf-65	241	1	asian	asian	ADJ
gujaf-65	241	2	journal	journal	PROPN
gujaf-65	241	3	of	of	ADP
gujaf-65	241	4	accounting	accounting	NOUN
gujaf-65	241	5	research	research	NOUN
gujaf-65	241	6	.	.	PUNCT
gujaf-65	242	1	https://doi.org/10.1108/ajar09-2018-0030	https://doi.org/10.1108/ajar09-2018-0030	PROPN
gujaf-65	242	2	baalouch	baalouch	PROPN
gujaf-65	242	3	,	,	PUNCT
gujaf-65	242	4	f.	f.	PROPN
gujaf-65	242	5	,	,	PUNCT
gujaf-65	242	6	damak	damak	PROPN
gujaf-65	242	7	,	,	PUNCT
gujaf-65	242	8	s.	s.	PROPN
gujaf-65	242	9	,	,	PUNCT
gujaf-65	242	10	&	&	CCONJ
gujaf-65	242	11	khaled	khaled	PROPN
gujaf-65	242	12	,	,	PUNCT
gujaf-65	242	13	a.	a.	NOUN
gujaf-65	242	14	(	(	PUNCT
gujaf-65	242	15	2019	2019	NUM
gujaf-65	242	16	)	)	PUNCT
gujaf-65	242	17	.	.	PUNCT
gujaf-65	243	1	a	a	DET
gujaf-65	243	2	study	study	NOUN
gujaf-65	243	3	of	of	ADP
gujaf-65	243	4	the	the	DET
gujaf-65	243	5	determinants	determinant	NOUN
gujaf-65	243	6	of	of	ADP
gujaf-65	243	7	environmental	environmental	ADJ
gujaf-65	243	8	disclosure	disclosure	NOUN
gujaf-65	243	9	quality	quality	NOUN
gujaf-65	243	10	 	 	SPACE
gujaf-65	243	11	:	:	PUNCT
gujaf-65	243	12	evidence	evidence	NOUN
gujaf-65	243	13	from	from	ADP
gujaf-65	243	14	french	french	ADJ
gujaf-65	243	15	listed	list	VERB
gujaf-65	243	16	companies	company	NOUN
gujaf-65	243	17	.	.	PUNCT
gujaf-65	244	1	journal	journal	PROPN
gujaf-65	244	2	of	of	ADP
gujaf-65	244	3	management	management	NOUN
gujaf-65	244	4	and	and	CCONJ
gujaf-65	244	5	governance	governance	NOUN
gujaf-65	244	6	.	.	PUNCT
gujaf-65	245	1	springer	springer	NOUN
gujaf-65	245	2	us	we	PRON
gujaf-65	245	3	.	.	PUNCT
gujaf-65	246	1	https://doi.org/10.1007/s10997-019-09474-0	https://doi.org/10.1007/s10997-019-09474-0	NUM
gujaf-65	246	2	bushman	bushman	PROPN
gujaf-65	246	3	,	,	PUNCT
gujaf-65	246	4	r.	r.	PROPN
gujaf-65	246	5	,	,	PUNCT
gujaf-65	246	6	&	&	CCONJ
gujaf-65	246	7	smith	smith	PROPN
gujaf-65	246	8	,	,	PUNCT
gujaf-65	246	9	a.	a.	NOUN
gujaf-65	246	10	(	(	PUNCT
gujaf-65	246	11	2001	2001	NUM
gujaf-65	246	12	)	)	PUNCT
gujaf-65	246	13	.	.	PUNCT
gujaf-65	247	1	financial	financial	ADJ
gujaf-65	247	2	accounting	accounting	NOUN
gujaf-65	247	3	information	information	NOUN
gujaf-65	247	4	and	and	CCONJ
gujaf-65	247	5	corporate	corporate	ADJ
gujaf-65	247	6	governance	governance	NOUN
gujaf-65	247	7	.	.	PUNCT
gujaf-65	248	1	ournal	ournal	ADJ
gujaf-65	248	2	of	of	ADP
gujaf-65	248	3	accounting	accounting	NOUN
gujaf-65	248	4	and	and	CCONJ
gujaf-65	248	5	economics	economic	NOUN
gujaf-65	248	6	,	,	PUNCT
gujaf-65	248	7	32	32	NUM
gujaf-65	248	8	,	,	PUNCT
gujaf-65	248	9	237–333	237–333	NUM
gujaf-65	248	10	.	.	PUNCT
gujaf-65	249	1	ceres	ceres	PROPN
gujaf-65	249	2	.	.	PUNCT
gujaf-65	250	1	(	(	PUNCT
gujaf-65	250	2	2019	2019	NUM
gujaf-65	250	3	)	)	PUNCT
gujaf-65	250	4	.	.	PUNCT
gujaf-65	251	1	how	how	SCONJ
gujaf-65	251	2	board	board	NOUN
gujaf-65	251	3	governance	governance	NOUN
gujaf-65	251	4	can	can	AUX
gujaf-65	251	5	drive	drive	VERB
gujaf-65	251	6	sustainability	sustainability	NOUN
gujaf-65	251	7	performance	performance	NOUN
gujaf-65	251	8	.	.	PUNCT
gujaf-65	252	1	retrieved	retrieve	VERB
gujaf-65	252	2	from	from	ADP
gujaf-65	252	3	https://www.ceres.org/resources/reports/systems-rule-howboard	https://www.ceres.org/resources/reports/systems-rule-howboard	PROPN
gujaf-65	252	4	governancecan	governancecan	ADJ
gujaf-65	252	5	-	-	PUNCT
gujaf-65	252	6	drive	drive	ADJ
gujaf-65	252	7	-	-	PUNCT
gujaf-65	252	8	sustainability	sustainability	NOUN
gujaf-65	252	9	-	-	PUNCT
gujaf-65	252	10	performance	performance	NOUN
gujaf-65	252	11	cheng	cheng	PROPN
gujaf-65	252	12	,	,	PUNCT
gujaf-65	252	13	e.	e.	PROPN
gujaf-65	252	14	c.	c.	PROPN
gujaf-65	252	15	m.	m.	PROPN
gujaf-65	252	16	,	,	PUNCT
gujaf-65	252	17	&	&	CCONJ
gujaf-65	252	18	courtenay	courtenay	PROPN
gujaf-65	252	19	,	,	PUNCT
gujaf-65	252	20	s.	s.	PROPN
gujaf-65	252	21	m.	m.	PROPN
gujaf-65	252	22	(	(	PUNCT
gujaf-65	252	23	2006	2006	NUM
gujaf-65	252	24	)	)	PUNCT
gujaf-65	252	25	.	.	PUNCT
gujaf-65	253	1	board	board	NOUN
gujaf-65	253	2	composition	composition	NOUN
gujaf-65	253	3	,	,	PUNCT
gujaf-65	253	4	regulatory	regulatory	ADJ
gujaf-65	253	5	regime	regime	NOUN
gujaf-65	253	6	and	and	CCONJ
gujaf-65	253	7	voluntary	voluntary	ADJ
gujaf-65	253	8	disclosure	disclosure	NOUN
gujaf-65	253	9	.	.	PUNCT
gujaf-65	254	1	international	international	ADJ
gujaf-65	254	2	journal	journal	PROPN
gujaf-65	254	3	of	of	ADP
gujaf-65	254	4	accounting	accounting	NOUN
gujaf-65	254	5	,	,	PUNCT
gujaf-65	254	6	41	41	NUM
gujaf-65	254	7	,	,	PUNCT
gujaf-65	254	8	262–289	262–289	NUM
gujaf-65	254	9	.	.	PUNCT
gujaf-65	255	1	https://doi.org/10.1016/j.intacc.2006.07.001	https://doi.org/10.1016/j.intacc.2006.07.001	PROPN
gujaf-65	255	2	clarkson	clarkson	PROPN
gujaf-65	255	3	,	,	PUNCT
gujaf-65	255	4	p.	p.	NOUN
gujaf-65	255	5	m.	m.	NOUN
gujaf-65	255	6	,	,	PUNCT
gujaf-65	255	7	fang	fang	PROPN
gujaf-65	255	8	,	,	PUNCT
gujaf-65	255	9	x.	x.	PROPN
gujaf-65	255	10	,	,	PUNCT
gujaf-65	255	11	li	li	PROPN
gujaf-65	255	12	,	,	PUNCT
gujaf-65	255	13	y.	y.	PROPN
gujaf-65	255	14	,	,	PUNCT
gujaf-65	255	15	&	&	CCONJ
gujaf-65	255	16	richardson	richardson	PROPN
gujaf-65	255	17	,	,	PUNCT
gujaf-65	255	18	g.	g.	PROPN
gujaf-65	255	19	(	(	PUNCT
gujaf-65	255	20	2013	2013	NUM
gujaf-65	255	21	)	)	PUNCT
gujaf-65	255	22	.	.	PUNCT
gujaf-65	256	1	the	the	DET
gujaf-65	256	2	relevance	relevance	NOUN
gujaf-65	256	3	of	of	ADP
gujaf-65	256	4	environmental	environmental	ADJ
gujaf-65	256	5	disclosures	disclosure	NOUN
gujaf-65	256	6	:	:	PUNCT
gujaf-65	256	7	are	be	AUX
gujaf-65	256	8	such	such	ADJ
gujaf-65	256	9	disclosures	disclosure	NOUN
gujaf-65	256	10	incrementally	incrementally	ADV
gujaf-65	256	11	informative	informative	ADJ
gujaf-65	256	12	?	?	PUNCT
gujaf-65	257	1	journal	journal	NOUN
gujaf-65	257	2	of	of	ADP
gujaf-65	257	3	accounting	accounting	NOUN
gujaf-65	257	4	and	and	CCONJ
gujaf-65	257	5	public	public	ADJ
gujaf-65	257	6	policy	policy	NOUN
gujaf-65	257	7	,	,	PUNCT
gujaf-65	257	8	32	32	NUM
gujaf-65	257	9	,	,	PUNCT
gujaf-65	257	10	410–431	410–431	NUM
gujaf-65	257	11	.	.	PUNCT
gujaf-65	258	1	https://doi.org/10.1016/j.jaccpubpol.2013.06.008	https://doi.org/10.1016/j.jaccpubpol.2013.06.008	PROPN
gujaf-65	258	2	clarkson	clarkson	PROPN
gujaf-65	258	3	,	,	PUNCT
gujaf-65	258	4	p.	p.	NOUN
gujaf-65	258	5	m.	m.	NOUN
gujaf-65	258	6	,	,	PUNCT
gujaf-65	258	7	li	li	PROPN
gujaf-65	258	8	,	,	PUNCT
gujaf-65	258	9	y.	y.	PROPN
gujaf-65	258	10	,	,	PUNCT
gujaf-65	258	11	richardson	richardson	PROPN
gujaf-65	258	12	,	,	PUNCT
gujaf-65	258	13	g.	g.	PROPN
gujaf-65	258	14	d.	d.	PROPN
gujaf-65	258	15	,	,	PUNCT
gujaf-65	258	16	&	&	CCONJ
gujaf-65	258	17	vasvari	vasvari	PROPN
gujaf-65	258	18	,	,	PUNCT
gujaf-65	258	19	f.	f.	PROPN
gujaf-65	258	20	p.	p.	PROPN
gujaf-65	258	21	(	(	PUNCT
gujaf-65	258	22	2008	2008	NUM
gujaf-65	258	23	)	)	PUNCT
gujaf-65	258	24	.	.	PUNCT
gujaf-65	259	1	revisiting	revisit	VERB
gujaf-65	259	2	the	the	DET
gujaf-65	259	3	relation	relation	NOUN
gujaf-65	259	4	between	between	ADP
gujaf-65	259	5	environmental	environmental	ADJ
gujaf-65	259	6	performance	performance	NOUN
gujaf-65	259	7	and	and	CCONJ
gujaf-65	259	8	environmental	environmental	ADJ
gujaf-65	259	9	disclosure	disclosure	NOUN
gujaf-65	259	10	:	:	PUNCT
gujaf-65	259	11	an	an	DET
gujaf-65	259	12	empirical	empirical	ADJ
gujaf-65	259	13	analysis	analysis	NOUN
gujaf-65	259	14	.	.	PUNCT
gujaf-65	260	1	accounting	accounting	NOUN
gujaf-65	260	2	,	,	PUNCT
gujaf-65	260	3	organizations	organization	NOUN
gujaf-65	260	4	and	and	CCONJ
gujaf-65	260	5	society	society	NOUN
gujaf-65	260	6	,	,	PUNCT
gujaf-65	260	7	33	33	NUM
gujaf-65	260	8	,	,	PUNCT
gujaf-65	260	9	303–327	303–327	NUM
gujaf-65	260	10	.	.	PUNCT
gujaf-65	261	1	https://doi.org/10.1016/j.aos.2007.05.003	https://doi.org/10.1016/j.aos.2007.05.003	NOUN
gujaf-65	261	2	cormier	cormier	PROPN
gujaf-65	261	3	,	,	PUNCT
gujaf-65	261	4	d.	d.	PROPN
gujaf-65	261	5	,	,	PUNCT
gujaf-65	261	6	&	&	CCONJ
gujaf-65	261	7	gordon	gordon	PROPN
gujaf-65	261	8	,	,	PUNCT
gujaf-65	261	9	i.m.0	i.m.0	NOUN
gujaf-65	261	10	,	,	PUNCT
gujaf-65	261	11	magnan	magnan	NOUN
gujaf-65	261	12	,	,	PUNCT
gujaf-65	261	13	m.	m.	NOUN
gujaf-65	261	14	(	(	PUNCT
gujaf-65	261	15	2004	2004	NUM
gujaf-65	261	16	)	)	PUNCT
gujaf-65	261	17	.	.	PUNCT
gujaf-65	262	1	corporate	corporate	ADJ
gujaf-65	262	2	environmental	environmental	ADJ
gujaf-65	262	3	disclosure	disclosure	NOUN
gujaf-65	262	4	:	:	PUNCT
gujaf-65	262	5	contrasting	contrast	VERB
gujaf-65	262	6	management‟s	management‟s	X
gujaf-65	262	7	perceptions	perception	NOUN
gujaf-65	262	8	with	with	ADP
gujaf-65	262	9	reality	reality	NOUN
gujaf-65	262	10	.	.	PUNCT
gujaf-65	263	1	journal	journal	NOUN
gujaf-65	263	2	of	of	ADP
gujaf-65	263	3	business	business	NOUN
gujaf-65	263	4	ethics	ethic	NOUN
gujaf-65	263	5	,	,	PUNCT
gujaf-65	263	6	49(2	49(2	NUM
gujaf-65	263	7	)	)	PUNCT
gujaf-65	263	8	,	,	PUNCT
gujaf-65	263	9	143	143	NUM
gujaf-65	263	10	–	–	SYM
gujaf-65	263	11	165	165	NUM
gujaf-65	263	12	.	.	PUNCT
gujaf-65	264	1	emmanuel	emmanuel	PROPN
gujaf-65	264	2	,	,	PUNCT
gujaf-65	264	3	o.	o.	PROPN
gujaf-65	264	4	,	,	PUNCT
gujaf-65	264	5	uwuigbe	uwuigbe	NOUN
gujaf-65	264	6	,	,	PUNCT
gujaf-65	264	7	u.	u.	PROPN
gujaf-65	264	8	,	,	PUNCT
gujaf-65	264	9	teddy	teddy	PROPN
gujaf-65	264	10	,	,	PUNCT
gujaf-65	264	11	o.	o.	PROPN
gujaf-65	264	12	,	,	PUNCT
gujaf-65	264	13	tolulope	tolulope	NOUN
gujaf-65	264	14	,	,	PUNCT
gujaf-65	264	15	i.	i.	PROPN
gujaf-65	264	16	,	,	PUNCT
gujaf-65	264	17	&	&	CCONJ
gujaf-65	264	18	eyitomi	eyitomi	PROPN
gujaf-65	264	19	,	,	PUNCT
gujaf-65	264	20	g.	g.	PROPN
gujaf-65	264	21	a.	a.	PROPN
gujaf-65	264	22	(	(	PUNCT
gujaf-65	264	23	2018	2018	NUM
gujaf-65	264	24	)	)	PUNCT
gujaf-65	264	25	.	.	PUNCT
gujaf-65	265	1	corporate	corporate	ADJ
gujaf-65	265	2	diversity	diversity	NOUN
gujaf-65	265	3	and	and	CCONJ
gujaf-65	265	4	corporate	corporate	ADJ
gujaf-65	265	5	social	social	ADJ
gujaf-65	265	6	environmental	environmental	ADJ
gujaf-65	265	7	disclosure	disclosure	NOUN
gujaf-65	265	8	of	of	ADP
gujaf-65	265	9	listed	list	VERB
gujaf-65	265	10	manufacturing	manufacturing	NOUN
gujaf-65	265	11	companies	company	NOUN
gujaf-65	265	12	in	in	ADP
gujaf-65	265	13	nigeria	nigeria	PROPN
gujaf-65	265	14	.	.	PUNCT
gujaf-65	266	1	problems	problem	NOUN
gujaf-65	266	2	and	and	CCONJ
gujaf-65	266	3	perspectives	perspective	NOUN
gujaf-65	266	4	in	in	ADP
gujaf-65	266	5	management	management	NOUN
gujaf-65	266	6	,	,	PUNCT
gujaf-65	266	7	16(3	16(3	NOUN
gujaf-65	266	8	)	)	PUNCT
gujaf-65	266	9	,	,	PUNCT
gujaf-65	266	10	229–244	229–244	NUM
gujaf-65	266	11	.	.	PUNCT
gujaf-65	266	12	https://doi.org/10.21511/ppm.16(3).2018.19	https://doi.org/10.21511/ppm.16(3).2018.19	PUNCT
gujaf-65	267	1	eng	eng	PROPN
gujaf-65	267	2	,	,	PUNCT
gujaf-65	267	3	l.	l.	PROPN
gujaf-65	267	4	l.	l.	PROPN
gujaf-65	267	5	,	,	PUNCT
gujaf-65	267	6	&	&	CCONJ
gujaf-65	267	7	mak	mak	PROPN
gujaf-65	267	8	,	,	PUNCT
gujaf-65	267	9	y.	y.	PROPN
gujaf-65	267	10	t.	t.	PROPN
gujaf-65	267	11	(	(	PUNCT
gujaf-65	267	12	2003	2003	NUM
gujaf-65	267	13	)	)	PUNCT
gujaf-65	267	14	.	.	PUNCT
gujaf-65	268	1	corporate	corporate	ADJ
gujaf-65	268	2	governance	governance	NOUN
gujaf-65	268	3	and	and	CCONJ
gujaf-65	268	4	voluntary	voluntary	ADJ
gujaf-65	268	5	disclosure	disclosure	NOUN
gujaf-65	268	6	.	.	PUNCT
gujaf-65	269	1	journal	journal	NOUN
gujaf-65	269	2	of	of	ADP
gujaf-65	269	3	accounting	accounting	NOUN
gujaf-65	269	4	and	and	CCONJ
gujaf-65	269	5	public	public	ADJ
gujaf-65	269	6	policy	policy	NOUN
gujaf-65	269	7	.	.	PUNCT
gujaf-65	270	1	https://doi.org/10.1016/s0278	https://doi.org/10.1016/s0278	NUM
gujaf-65	270	2	4254(03)00037	4254(03)00037	NUM
gujaf-65	270	3	-	-	SYM
gujaf-65	270	4	1	1	NUM
gujaf-65	270	5	gusau	gusau	ADJ
gujaf-65	270	6	journal	journal	NOUN
gujaf-65	270	7	of	of	ADP
gujaf-65	270	8	accounting	accounting	NOUN
gujaf-65	270	9	and	and	CCONJ
gujaf-65	270	10	finance	finance	NOUN
gujaf-65	270	11	,	,	PUNCT
gujaf-65	270	12	vol	vol	NOUN
gujaf-65	270	13	.	.	PROPN
gujaf-65	270	14	2	2	NUM
gujaf-65	270	15	,	,	PUNCT
gujaf-65	270	16	issue	issue	NOUN
gujaf-65	270	17	2	2	NUM
gujaf-65	270	18	,	,	PUNCT
gujaf-65	270	19	april	april	PROPN
gujaf-65	270	20	,	,	PUNCT
gujaf-65	270	21	2021	2021	NUM
gujaf-65	270	22	14	14	NUM
gujaf-65	270	23	fortunella	fortunella	NOUN
gujaf-65	270	24	,	,	PUNCT
gujaf-65	270	25	a.	a.	NOUN
gujaf-65	270	26	p.	p.	NOUN
gujaf-65	270	27	,	,	PUNCT
gujaf-65	270	28	&	&	CCONJ
gujaf-65	270	29	hadiprajitno	hadiprajitno	PROPN
gujaf-65	270	30	,	,	PUNCT
gujaf-65	270	31	b.	b.	PROPN
gujaf-65	270	32	(	(	PUNCT
gujaf-65	270	33	2015	2015	NUM
gujaf-65	270	34	)	)	PUNCT
gujaf-65	270	35	.	.	PUNCT
gujaf-65	271	1	the	the	DET
gujaf-65	271	2	effects	effect	NOUN
gujaf-65	271	3	of	of	ADP
gujaf-65	271	4	corporate	corporate	ADJ
gujaf-65	271	5	governance	governance	NOUN
gujaf-65	271	6	structure	structure	NOUN
gujaf-65	271	7	and	and	CCONJ
gujaf-65	271	8	firm	firm	ADJ
gujaf-65	271	9	characteristic	characteristic	NOUN
gujaf-65	271	10	,	,	PUNCT
gujaf-65	271	11	4	4	NUM
gujaf-65	271	12	,	,	PUNCT
gujaf-65	271	13	1–11	1–11	PROPN
gujaf-65	271	14	.	.	PUNCT
gujaf-65	272	1	fueta	fueta	PROPN
gujaf-65	272	2	.	.	PUNCT
gujaf-65	273	1	(	(	PUNCT
gujaf-65	273	2	2018	2018	NUM
gujaf-65	273	3	)	)	PUNCT
gujaf-65	273	4	.	.	PUNCT
gujaf-65	274	1	what	what	PRON
gujaf-65	274	2	nigeria	nigeria	PRON
gujaf-65	274	3	needs	need	VERB
gujaf-65	274	4	to	to	PART
gujaf-65	274	5	curb	curb	VERB
gujaf-65	274	6	effects	effect	NOUN
gujaf-65	274	7	of	of	ADP
gujaf-65	274	8	environmental	environmental	ADJ
gujaf-65	274	9	pollution	pollution	NOUN
gujaf-65	274	10	.	.	PUNCT
gujaf-65	275	1	gandía	gandía	PROPN
gujaf-65	275	2	,	,	PUNCT
gujaf-65	275	3	j.	j.	PROPN
gujaf-65	275	4	l.	l.	PROPN
gujaf-65	275	5	(	(	PUNCT
gujaf-65	275	6	2008	2008	NUM
gujaf-65	275	7	)	)	PUNCT
gujaf-65	275	8	.	.	PUNCT
gujaf-65	276	1	determinants	determinant	NOUN
gujaf-65	276	2	of	of	ADP
gujaf-65	276	3	internet	internet	NOUN
gujaf-65	276	4	-	-	PUNCT
gujaf-65	276	5	based	base	VERB
gujaf-65	276	6	corporate	corporate	ADJ
gujaf-65	276	7	governance	governance	NOUN
gujaf-65	276	8	disclosure	disclosure	NOUN
gujaf-65	276	9	by	by	ADP
gujaf-65	276	10	spanish	spanish	ADJ
gujaf-65	276	11	listed	list	VERB
gujaf-65	276	12	companies	company	NOUN
gujaf-65	276	13	.	.	PUNCT
gujaf-65	277	1	online	online	ADJ
gujaf-65	277	2	information	information	PROPN
gujaf-65	277	3	review	review	PROPN
gujaf-65	277	4	,	,	PUNCT
gujaf-65	277	5	32(6	32(6	NUM
gujaf-65	277	6	)	)	PUNCT
gujaf-65	277	7	,	,	PUNCT
gujaf-65	277	8	791–817	791–817	NUM
gujaf-65	277	9	.	.	PUNCT
gujaf-65	278	1	gujarati	gujarati	PROPN
gujaf-65	278	2	,	,	PUNCT
gujaf-65	278	3	d.	d.	PROPN
gujaf-65	278	4	n.	n.	PROPN
gujaf-65	278	5	(	(	PUNCT
gujaf-65	278	6	2004	2004	NUM
gujaf-65	278	7	)	)	PUNCT
gujaf-65	278	8	.	.	PUNCT
gujaf-65	279	1	basic	basic	ADJ
gujaf-65	279	2	econometrics	econometric	NOUN
gujaf-65	279	3	.	.	PUNCT
gujaf-65	280	1	basic	basic	ADJ
gujaf-65	280	2	econometrics	econometric	NOUN
gujaf-65	280	3	(	(	PUNCT
gujaf-65	280	4	vol	vol	NOUN
gujaf-65	280	5	.	.	PROPN
gujaf-65	280	6	4	4	NUM
gujaf-65	280	7	.	.	NUM
gujaf-65	280	8	)	)	PUNCT
gujaf-65	280	9	.	.	PUNCT
gujaf-65	281	1	https://doi.org/10.1057/9780230226203.0425	https://doi.org/10.1057/9780230226203.0425	ADJ
gujaf-65	281	2	hair	hair	NOUN
gujaf-65	281	3	,	,	PUNCT
gujaf-65	281	4	j.	j.	PROPN
gujaf-65	281	5	f.	f.	PROPN
gujaf-65	281	6	,	,	PUNCT
gujaf-65	281	7	black	black	PROPN
gujaf-65	281	8	,	,	PUNCT
gujaf-65	281	9	w.	w.	PROPN
gujaf-65	281	10	c.	c.	PROPN
gujaf-65	281	11	,	,	PUNCT
gujaf-65	281	12	babin	babin	PROPN
gujaf-65	281	13	,	,	PUNCT
gujaf-65	281	14	b.	b.	PROPN
gujaf-65	281	15	j.	j.	PROPN
gujaf-65	281	16	,	,	PUNCT
gujaf-65	281	17	&	&	CCONJ
gujaf-65	281	18	anderson	anderson	PROPN
gujaf-65	281	19	,	,	PUNCT
gujaf-65	281	20	r.	r.	PROPN
gujaf-65	281	21	e.	e.	PROPN
gujaf-65	281	22	(	(	PUNCT
gujaf-65	281	23	2014	2014	NUM
gujaf-65	281	24	)	)	PUNCT
gujaf-65	281	25	.	.	PUNCT
gujaf-65	282	1	multivariate	multivariate	NOUN
gujaf-65	282	2	data	datum	NOUN
gujaf-65	282	3	analysis	analysis	NOUN
gujaf-65	282	4	black	black	ADJ
gujaf-65	282	5	seventh	seventh	ADJ
gujaf-65	282	6	edition	edition	PROPN
gujaf-65	282	7	.	.	PUNCT
gujaf-65	283	1	health	health	PROPN
gujaf-65	283	2	effects	effects	PROPN
gujaf-65	283	3	institute	institute	PROPN
gujaf-65	283	4	.	.	PUNCT
gujaf-65	284	1	(	(	PUNCT
gujaf-65	284	2	2019	2019	NUM
gujaf-65	284	3	)	)	PUNCT
gujaf-65	284	4	.	.	PUNCT
gujaf-65	285	1	state	state	NOUN
gujaf-65	285	2	of	of	ADP
gujaf-65	285	3	global	global	ADJ
gujaf-65	285	4	air	air	PROPN
gujaf-65	285	5	2019	2019	NUM
gujaf-65	285	6	.	.	PUNCT
gujaf-65	286	1	special	special	ADJ
gujaf-65	286	2	report	report	NOUN
gujaf-65	286	3	.	.	PUNCT
gujaf-65	287	1	boston	boston	PROPN
gujaf-65	287	2	,	,	PUNCT
gujaf-65	287	3	ma	ma	PROPN
gujaf-65	287	4	:	:	PUNCT
gujaf-65	287	5	health	health	NOUN
gujaf-65	287	6	effects	effect	NOUN
gujaf-65	287	7	institute	institute	PROPN
gujaf-65	287	8	.	.	PUNCT
gujaf-65	288	1	retrieved	retrieve	VERB
gujaf-65	288	2	from	from	ADP
gujaf-65	288	3	http://www.stateofglobalair.org/sites/default/files/soga_2019_report.pdf	http://www.stateofglobalair.org/sites/default/files/soga_2019_report.pdf	PROPN
gujaf-65	288	4	hossain	hossain	PROPN
gujaf-65	288	5	,	,	PUNCT
gujaf-65	288	6	m.	m.	NOUN
gujaf-65	288	7	,	,	PUNCT
gujaf-65	288	8	&	&	CCONJ
gujaf-65	288	9	reaz	reaz	PROPN
gujaf-65	288	10	,	,	PUNCT
gujaf-65	288	11	m.	m.	NOUN
gujaf-65	288	12	(	(	PUNCT
gujaf-65	288	13	2007	2007	NUM
gujaf-65	288	14	)	)	PUNCT
gujaf-65	288	15	.	.	PUNCT
gujaf-65	289	1	the	the	DET
gujaf-65	289	2	determinants	determinant	NOUN
gujaf-65	289	3	and	and	CCONJ
gujaf-65	289	4	characteristics	characteristic	NOUN
gujaf-65	289	5	of	of	ADP
gujaf-65	289	6	voluntary	voluntary	ADJ
gujaf-65	289	7	disclosure	disclosure	NOUN
gujaf-65	289	8	by	by	ADP
gujaf-65	289	9	indian	indian	ADJ
gujaf-65	289	10	banking	banking	NOUN
gujaf-65	289	11	companies	company	NOUN
gujaf-65	289	12	.	.	PUNCT
gujaf-65	290	1	corporate	corporate	ADJ
gujaf-65	290	2	social	social	ADJ
gujaf-65	290	3	responsibility	responsibility	NOUN
gujaf-65	290	4	and	and	CCONJ
gujaf-65	290	5	environmental	environmental	ADJ
gujaf-65	290	6	management	management	NOUN
gujaf-65	290	7	,	,	PUNCT
gujaf-65	290	8	14(5	14(5	NUM
gujaf-65	290	9	)	)	PUNCT
gujaf-65	290	10	,	,	PUNCT
gujaf-65	290	11	274–288	274–288	NUM
gujaf-65	290	12	.	.	PUNCT
gujaf-65	290	13	iatridis	iatridis	PROPN
gujaf-65	290	14	,	,	PUNCT
gujaf-65	290	15	g.	g.	PROPN
gujaf-65	290	16	e.	e.	PROPN
gujaf-65	290	17	(	(	PUNCT
gujaf-65	290	18	2013	2013	NUM
gujaf-65	290	19	)	)	PUNCT
gujaf-65	290	20	.	.	PUNCT
gujaf-65	291	1	environmental	environmental	ADJ
gujaf-65	291	2	disclosure	disclosure	NOUN
gujaf-65	291	3	quality	quality	NOUN
gujaf-65	291	4	 	 	SPACE
gujaf-65	291	5	:	:	PUNCT
gujaf-65	291	6	evidence	evidence	NOUN
gujaf-65	291	7	on	on	ADP
gujaf-65	291	8	environmental	environmental	ADJ
gujaf-65	291	9	performance	performance	NOUN
gujaf-65	291	10	,	,	PUNCT
gujaf-65	291	11	corporate	corporate	ADJ
gujaf-65	291	12	governance	governance	NOUN
gujaf-65	291	13	and	and	CCONJ
gujaf-65	291	14	value	value	NOUN
gujaf-65	291	15	relevance	relevance	NOUN
gujaf-65	291	16	.	.	PUNCT
gujaf-65	292	1	emerging	emerge	VERB
gujaf-65	292	2	markets	market	NOUN
gujaf-65	292	3	review	review	VERB
gujaf-65	292	4	,	,	PUNCT
gujaf-65	292	5	14	14	NUM
gujaf-65	292	6	,	,	PUNCT
gujaf-65	292	7	55–75	55–75	NUM
gujaf-65	292	8	.	.	PUNCT
gujaf-65	293	1	https://doi.org/10.1016/j.ememar.2012.11.003	https://doi.org/10.1016/j.ememar.2012.11.003	PROPN
gujaf-65	293	2	ibrahim	ibrahim	PROPN
gujaf-65	293	3	,	,	PUNCT
gujaf-65	293	4	n.	n.	PROPN
gujaf-65	293	5	a.	a.	PROPN
gujaf-65	293	6	,	,	PUNCT
gujaf-65	293	7	&	&	CCONJ
gujaf-65	293	8	angelidis	angelidis	PROPN
gujaf-65	293	9	,	,	PUNCT
gujaf-65	293	10	j.	j.	PROPN
gujaf-65	293	11	p.	p.	PROPN
gujaf-65	293	12	(	(	PUNCT
gujaf-65	293	13	1995	1995	NUM
gujaf-65	293	14	)	)	PUNCT
gujaf-65	293	15	.	.	PUNCT
gujaf-65	294	1	the	the	DET
gujaf-65	294	2	corporate	corporate	ADJ
gujaf-65	294	3	social	social	ADJ
gujaf-65	294	4	responsiveness	responsiveness	NOUN
gujaf-65	294	5	orientation	orientation	NOUN
gujaf-65	294	6	of	of	ADP
gujaf-65	294	7	board	board	NOUN
gujaf-65	294	8	members	member	NOUN
gujaf-65	294	9	:	:	PUNCT
gujaf-65	294	10	are	be	AUX
gujaf-65	294	11	there	there	PRON
gujaf-65	294	12	differences	difference	NOUN
gujaf-65	294	13	between	between	ADP
gujaf-65	294	14	inside	inside	ADP
gujaf-65	294	15	and	and	CCONJ
gujaf-65	294	16	outside	outside	ADJ
gujaf-65	294	17	directors	director	NOUN
gujaf-65	294	18	?	?	PUNCT
gujaf-65	295	1	journal	journal	NOUN
gujaf-65	295	2	of	of	ADP
gujaf-65	295	3	business	business	NOUN
gujaf-65	295	4	ethics	ethic	NOUN
gujaf-65	295	5	,	,	PUNCT
gujaf-65	295	6	14	14	NUM
gujaf-65	295	7	,	,	PUNCT
gujaf-65	295	8	405–410	405–410	NUM
gujaf-65	295	9	.	.	PUNCT
gujaf-65	296	1	ismail	ismail	PROPN
gujaf-65	296	2	,	,	PUNCT
gujaf-65	296	3	a.	a.	PROPN
gujaf-65	296	4	h.	h.	PROPN
gujaf-65	296	5	,	,	PUNCT
gujaf-65	296	6	rahman	rahman	PROPN
gujaf-65	296	7	,	,	PUNCT
gujaf-65	296	8	a.	a.	NOUN
gujaf-65	296	9	a.	a.	PROPN
gujaf-65	296	10	,	,	PUNCT
gujaf-65	296	11	&	&	CCONJ
gujaf-65	296	12	hezabr	hezabr	PROPN
gujaf-65	296	13	,	,	PUNCT
gujaf-65	296	14	a.	a.	NOUN
gujaf-65	296	15	a.	a.	NOUN
gujaf-65	296	16	(	(	PUNCT
gujaf-65	296	17	2018	2018	NUM
gujaf-65	296	18	)	)	PUNCT
gujaf-65	296	19	.	.	PUNCT
gujaf-65	297	1	determinants	determinant	NOUN
gujaf-65	297	2	of	of	ADP
gujaf-65	297	3	corporate	corporate	ADJ
gujaf-65	297	4	environmental	environmental	ADJ
gujaf-65	297	5	disclosure	disclosure	NOUN
gujaf-65	297	6	quality	quality	NOUN
gujaf-65	297	7	of	of	ADP
gujaf-65	297	8	oil	oil	NOUN
gujaf-65	297	9	and	and	CCONJ
gujaf-65	297	10	gas	gas	NOUN
gujaf-65	297	11	industry	industry	NOUN
gujaf-65	297	12	in	in	ADP
gujaf-65	297	13	developing	develop	VERB
gujaf-65	297	14	countries	country	NOUN
gujaf-65	297	15	.	.	PUNCT
gujaf-65	298	1	https://doi.org/10.1108/ijoes-03-2018-0042	https://doi.org/10.1108/ijoes-03-2018-0042	PRON
gujaf-65	298	2	wooldridge	wooldridge	PROPN
gujaf-65	298	3	,	,	PUNCT
gujaf-65	298	4	j.	j.	PROPN
gujaf-65	298	5	m.	m.	PROPN
gujaf-65	298	6	(	(	PUNCT
gujaf-65	298	7	2011	2011	NUM
gujaf-65	298	8	)	)	PUNCT
gujaf-65	298	9	.	.	PUNCT
gujaf-65	299	1	introductory	introductory	ADJ
gujaf-65	299	2	econometrics	econometrics	PROPN
gujaf-65	299	3	.	.	PUNCT
gujaf-65	300	1	journal	journal	NOUN
gujaf-65	300	2	of	of	ADP
gujaf-65	300	3	contaminant	contaminant	ADJ
gujaf-65	300	4	hydrology	hydrology	NOUN
gujaf-65	300	5	(	(	PUNCT
gujaf-65	300	6	vol	vol	NOUN
gujaf-65	300	7	.	.	PUNCT
gujaf-65	301	1	120–121	120–121	NUM
gujaf-65	301	2	)	)	PUNCT
gujaf-65	301	3	.	.	PUNCT
gujaf-65	302	1	https://doi.org/10.1016/j.jconhyd.2010.08.009	https://doi.org/10.1016/j.jconhyd.2010.08.009	PROPN
gujaf-65	302	2	jensen	jensen	PROPN
gujaf-65	302	3	,	,	PUNCT
gujaf-65	302	4	m.	m.	PROPN
gujaf-65	302	5	c.	c.	PROPN
gujaf-65	302	6	,	,	PUNCT
gujaf-65	302	7	&	&	CCONJ
gujaf-65	302	8	meckling	meckling	PROPN
gujaf-65	302	9	,	,	PUNCT
gujaf-65	302	10	w.	w.	PROPN
gujaf-65	302	11	h.	h.	PROPN
gujaf-65	302	12	(	(	PUNCT
gujaf-65	302	13	1976	1976	NUM
gujaf-65	302	14	)	)	PUNCT
gujaf-65	302	15	.	.	PUNCT
gujaf-65	303	1	theory	theory	NOUN
gujaf-65	303	2	of	of	ADP
gujaf-65	303	3	the	the	DET
gujaf-65	303	4	firm	firm	NOUN
gujaf-65	303	5	:	:	PUNCT
gujaf-65	303	6	managerial	managerial	ADJ
gujaf-65	303	7	behavior	behavior	NOUN
gujaf-65	303	8	,	,	PUNCT
gujaf-65	303	9	agency	agency	NOUN
gujaf-65	303	10	costs	cost	NOUN
gujaf-65	303	11	and	and	CCONJ
gujaf-65	303	12	ownership	ownership	NOUN
gujaf-65	303	13	structure	structure	NOUN
gujaf-65	303	14	.	.	PUNCT
gujaf-65	304	1	journal	journal	NOUN
gujaf-65	304	2	of	of	ADP
gujaf-65	304	3	financial	financial	ADJ
gujaf-65	304	4	economics	economic	NOUN
gujaf-65	304	5	.	.	PUNCT
gujaf-65	305	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
gujaf-65	305	2	kang	kang	PROPN
gujaf-65	305	3	,	,	PUNCT
gujaf-65	305	4	h.	h.	PROPN
gujaf-65	305	5	,	,	PUNCT
gujaf-65	305	6	cheng	cheng	PROPN
gujaf-65	305	7	,	,	PUNCT
gujaf-65	305	8	m.	m.	NOUN
gujaf-65	305	9	,	,	PUNCT
gujaf-65	305	10	&	&	CCONJ
gujaf-65	305	11	gray	gray	PROPN
gujaf-65	305	12	,	,	PUNCT
gujaf-65	305	13	s.	s.	PROPN
gujaf-65	305	14	(	(	PUNCT
gujaf-65	305	15	2007	2007	NUM
gujaf-65	305	16	)	)	PUNCT
gujaf-65	305	17	.	.	PUNCT
gujaf-65	306	1	“	"	PUNCT
gujaf-65	306	2	corporate	corporate	ADJ
gujaf-65	306	3	governance	governance	NOUN
gujaf-65	306	4	and	and	CCONJ
gujaf-65	306	5	board	board	NOUN
gujaf-65	306	6	composition	composition	NOUN
gujaf-65	306	7	:	:	PUNCT
gujaf-65	306	8	diversity	diversity	NOUN
gujaf-65	306	9	and	and	CCONJ
gujaf-65	306	10	independence	independence	NOUN
gujaf-65	306	11	of	of	ADP
gujaf-65	306	12	australian	australian	ADJ
gujaf-65	306	13	boards	board	NOUN
gujaf-65	306	14	”	"	PUNCT
gujaf-65	306	15	,	,	PUNCT
gujaf-65	306	16	.	.	PUNCT
gujaf-65	307	1	corporate	corporate	ADJ
gujaf-65	307	2	governance	governance	NOUN
gujaf-65	307	3	:	:	PUNCT
gujaf-65	307	4	an	an	DET
gujaf-65	307	5	international	international	ADJ
gujaf-65	307	6	review	review	NOUN
gujaf-65	307	7	,	,	PUNCT
gujaf-65	307	8	15(2	15(2	NUM
gujaf-65	307	9	)	)	PUNCT
gujaf-65	307	10	,	,	PUNCT
gujaf-65	307	11	194–207	194–207	NUM
gujaf-65	307	12	.	.	PUNCT
gujaf-65	308	1	kilincarslan	kilincarslan	PROPN
gujaf-65	308	2	,	,	PUNCT
gujaf-65	308	3	e.	e.	PROPN
gujaf-65	308	4	,	,	PUNCT
gujaf-65	308	5	elmagrhi	elmagrhi	NOUN
gujaf-65	308	6	,	,	PUNCT
gujaf-65	308	7	m.	m.	PROPN
gujaf-65	308	8	h.	h.	PROPN
gujaf-65	308	9	,	,	PUNCT
gujaf-65	308	10	&	&	CCONJ
gujaf-65	308	11	li	li	PROPN
gujaf-65	308	12	,	,	PUNCT
gujaf-65	308	13	z.	z.	PROPN
gujaf-65	308	14	(	(	PUNCT
gujaf-65	308	15	2020	2020	NUM
gujaf-65	308	16	)	)	PUNCT
gujaf-65	308	17	.	.	PUNCT
gujaf-65	309	1	impact	impact	NOUN
gujaf-65	309	2	of	of	ADP
gujaf-65	309	3	governance	governance	NOUN
gujaf-65	309	4	structures	structure	NOUN
gujaf-65	309	5	on	on	ADP
gujaf-65	309	6	environmental	environmental	ADJ
gujaf-65	309	7	disclosures	disclosure	NOUN
gujaf-65	309	8	in	in	ADP
gujaf-65	309	9	the	the	DET
gujaf-65	309	10	middle	middle	PROPN
gujaf-65	309	11	east	east	PROPN
gujaf-65	309	12	and	and	CCONJ
gujaf-65	309	13	africa	africa	PROPN
gujaf-65	309	14	.	.	PUNCT
gujaf-65	310	1	corporate	corporate	ADJ
gujaf-65	310	2	governance	governance	NOUN
gujaf-65	310	3	(	(	PUNCT
gujaf-65	310	4	bingley	bingley	PROPN
gujaf-65	310	5	)	)	PUNCT
gujaf-65	310	6	,	,	PUNCT
gujaf-65	310	7	20(4	20(4	NOUN
gujaf-65	310	8	)	)	PUNCT
gujaf-65	310	9	,	,	PUNCT
gujaf-65	310	10	739–763	739–763	NUM
gujaf-65	310	11	.	.	PUNCT
gujaf-65	311	1	https://doi.org/10.1108/cg-08-20190250	https://doi.org/10.1108/cg-08-20190250	PUNCT
gujaf-65	311	2	kleiman	kleiman	PROPN
gujaf-65	311	3	,	,	PUNCT
gujaf-65	311	4	r.	r.	PROPN
gujaf-65	311	5	t.	t.	PROPN
gujaf-65	311	6	(	(	PUNCT
gujaf-65	311	7	2011	2011	NUM
gujaf-65	311	8	)	)	PUNCT
gujaf-65	311	9	.	.	PUNCT
gujaf-65	312	1	agency	agency	NOUN
gujaf-65	312	2	theory	theory	NOUN
gujaf-65	312	3	.	.	PUNCT
gujaf-65	313	1	available	available	ADJ
gujaf-65	313	2	from	from	ADP
gujaf-65	313	3	:	:	PUNCT
gujaf-65	313	4	http://www.enotes	http://www.enotes	PROPN
gujaf-65	313	5	.	.	PUNCT
gujaf-65	313	6	com	com	NOUN
gujaf-65	313	7	/	/	SYM
gujaf-65	313	8	biz	biz	NOUN
gujaf-65	313	9	encyclopedia	encyclopedia	NOUN
gujaf-65	313	10	/	/	SYM
gujaf-65	313	11	agency	agency	NOUN
gujaf-65	313	12	-	-	PUNCT
gujaf-65	313	13	theory	theory	NOUN
gujaf-65	313	14	.	.	PUNCT
gujaf-65	314	1	kpmg	kpmg	PROPN
gujaf-65	314	2	.	.	PUNCT
gujaf-65	315	1	(	(	PUNCT
gujaf-65	315	2	2017	2017	NUM
gujaf-65	315	3	)	)	PUNCT
gujaf-65	315	4	.	.	PUNCT
gujaf-65	316	1	the	the	DET
gujaf-65	316	2	kpmg	kpmg	PROPN
gujaf-65	316	3	survey	survey	NOUN
gujaf-65	316	4	of	of	ADP
gujaf-65	316	5	corporate	corporate	ADJ
gujaf-65	316	6	responsibility	responsibility	NOUN
gujaf-65	316	7	reporting	report	VERB
gujaf-65	316	8	2017	2017	NUM
gujaf-65	316	9	.	.	PUNCT
gujaf-65	317	1	retrieved	retrieve	VERB
gujaf-65	317	2	from	from	ADP
gujaf-65	317	3	https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of	https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of	PROPN
gujaf-65	317	4	corporate-responsibility-reporting-2017.pdf	corporate-responsibility-reporting-2017.pdf	PROPN
gujaf-65	317	5	labelle	labelle	PROPN
gujaf-65	317	6	,	,	PUNCT
gujaf-65	317	7	r.	r.	PROPN
gujaf-65	317	8	,	,	PUNCT
gujaf-65	317	9	makni	makni	PROPN
gujaf-65	317	10	,	,	PUNCT
gujaf-65	317	11	g.	g.	PROPN
gujaf-65	317	12	r.	r.	PROPN
gujaf-65	317	13	,	,	PUNCT
gujaf-65	317	14	&	&	CCONJ
gujaf-65	317	15	francoeur	francoeur	PROPN
gujaf-65	317	16	,	,	PUNCT
gujaf-65	317	17	c.	c.	PROPN
gujaf-65	317	18	(	(	PUNCT
gujaf-65	317	19	2010	2010	NUM
gujaf-65	317	20	)	)	PUNCT
gujaf-65	317	21	.	.	PUNCT
gujaf-65	318	1	ethics	ethic	NOUN
gujaf-65	318	2	,	,	PUNCT
gujaf-65	318	3	diversity	diversity	NOUN
gujaf-65	318	4	management	management	NOUN
gujaf-65	318	5	,	,	PUNCT
gujaf-65	318	6	and	and	CCONJ
gujaf-65	318	7	financial	financial	ADJ
gujaf-65	318	8	reporting	reporting	NOUN
gujaf-65	318	9	quality	quality	NOUN
gujaf-65	318	10	.	.	PUNCT
gujaf-65	319	1	j	j	PROPN
gujaf-65	319	2	bus	bus	NOUN
gujaf-65	319	3	ethics	ethic	NOUN
gujaf-65	319	4	,	,	PUNCT
gujaf-65	319	5	335–353	335–353	NUM
gujaf-65	319	6	.	.	PUNCT
gujaf-65	320	1	https://doi.org/https://doi.org/10.1007/s10551-009-0225-7	https://doi.org/https://doi.org/10.1007/s10551-009-0225-7	PROPN
gujaf-65	320	2	leszczynska	leszczynska	NOUN
gujaf-65	320	3	,	,	PUNCT
gujaf-65	320	4	a.	a.	NOUN
gujaf-65	320	5	(	(	PUNCT
gujaf-65	320	6	2010	2010	NUM
gujaf-65	320	7	)	)	PUNCT
gujaf-65	320	8	.	.	PUNCT
gujaf-65	321	1	manager‟s	manager‟s	ADJ
gujaf-65	321	2	attitude	attitude	NOUN
gujaf-65	321	3	toward	toward	ADP
gujaf-65	321	4	environment	environment	NOUN
gujaf-65	321	5	.	.	PUNCT
gujaf-65	322	1	industrial	industrial	ADJ
gujaf-65	322	2	management	management	PROPN
gujaf-65	322	3	&	&	CCONJ
gujaf-65	322	4	data	datum	NOUN
gujaf-65	322	5	systems	system	NOUN
gujaf-65	322	6	,	,	PUNCT
gujaf-65	322	7	110	110	NUM
gujaf-65	322	8	,	,	PUNCT
gujaf-65	322	9	1234–1250	1234–1250	NUM
gujaf-65	322	10	.	.	PUNCT
gujaf-65	323	1	https://doi.org/10.1108/02635571011077852	https://doi.org/10.1108/02635571011077852	NOUN
gujaf-65	323	2	lim	lim	PROPN
gujaf-65	323	3	,	,	PUNCT
gujaf-65	323	4	s.	s.	PROPN
gujaf-65	323	5	,	,	PUNCT
gujaf-65	323	6	matolcsy	matolcsy	PROPN
gujaf-65	323	7	,	,	PUNCT
gujaf-65	323	8	z.	z.	PROPN
gujaf-65	323	9	,	,	PUNCT
gujaf-65	323	10	&	&	CCONJ
gujaf-65	323	11	chow	chow	PROPN
gujaf-65	323	12	,	,	PUNCT
gujaf-65	323	13	d.	d.	PROPN
gujaf-65	323	14	(	(	PUNCT
gujaf-65	323	15	2007	2007	NUM
gujaf-65	323	16	)	)	PUNCT
gujaf-65	323	17	.	.	PUNCT
gujaf-65	324	1	the	the	DET
gujaf-65	324	2	association	association	NOUN
gujaf-65	324	3	between	between	ADP
gujaf-65	324	4	board	board	NOUN
gujaf-65	324	5	composition	composition	NOUN
gujaf-65	324	6	and	and	CCONJ
gujaf-65	324	7	gusau	gusau	ADJ
gujaf-65	324	8	journal	journal	NOUN
gujaf-65	324	9	of	of	ADP
gujaf-65	324	10	accounting	accounting	NOUN
gujaf-65	324	11	and	and	CCONJ
gujaf-65	324	12	finance	finance	NOUN
gujaf-65	324	13	,	,	PUNCT
gujaf-65	324	14	vol	vol	NOUN
gujaf-65	324	15	.	.	PROPN
gujaf-65	324	16	2	2	NUM
gujaf-65	324	17	,	,	PUNCT
gujaf-65	324	18	issue	issue	NOUN
gujaf-65	324	19	2	2	NUM
gujaf-65	324	20	,	,	PUNCT
gujaf-65	324	21	april	april	PROPN
gujaf-65	324	22	,	,	PUNCT
gujaf-65	324	23	2021	2021	NUM
gujaf-65	324	24	15	15	NUM
gujaf-65	324	25	different	different	ADJ
gujaf-65	324	26	types	type	NOUN
gujaf-65	324	27	of	of	ADP
gujaf-65	324	28	voluntary	voluntary	ADJ
gujaf-65	324	29	disclosure	disclosure	NOUN
gujaf-65	324	30	.	.	PUNCT
gujaf-65	325	1	european	european	ADJ
gujaf-65	325	2	accounting	accounting	PROPN
gujaf-65	325	3	review	review	PROPN
gujaf-65	325	4	.	.	PUNCT
gujaf-65	326	1	https://doi.org/10.1080/09638180701507155	https://doi.org/10.1080/09638180701507155	X
gujaf-65	326	2	mantobaye	mantobaye	NOUN
gujaf-65	326	3	,	,	PUNCT
gujaf-65	326	4	moundigbaye	moundigbaye	NOUN
gujaf-65	326	5	.	.	PUNCT
gujaf-65	327	1	william	william	PROPN
gujaf-65	327	2	,	,	PUNCT
gujaf-65	327	3	s.	s.	PROPN
gujaf-65	327	4	r.	r.	PROPN
gujaf-65	327	5	,	,	PUNCT
gujaf-65	327	6	&	&	CCONJ
gujaf-65	327	7	robert	robert	PROPN
gujaf-65	327	8	,	,	PUNCT
gujaf-65	327	9	r.	r.	PROPN
gujaf-65	327	10	w.	w.	PROPN
gujaf-65	327	11	(	(	PUNCT
gujaf-65	327	12	2017	2017	NUM
gujaf-65	327	13	)	)	PUNCT
gujaf-65	327	14	.	.	PUNCT
gujaf-65	328	1	which	which	DET
gujaf-65	328	2	panel	panel	NOUN
gujaf-65	328	3	data	data	NOUN
gujaf-65	328	4	estimator	estimator	NOUN
gujaf-65	328	5	should	should	AUX
gujaf-65	328	6	i	i	PRON
gujaf-65	328	7	use	use	VERB
gujaf-65	328	8	?	?	PUNCT
gujaf-65	328	9	:	:	PUNCT
gujaf-65	328	10	a	a	DET
gujaf-65	328	11	corrigendum	corrigendum	NOUN
gujaf-65	328	12	and	and	CCONJ
gujaf-65	328	13	extension	extension	NOUN
gujaf-65	328	14	.	.	PUNCT
gujaf-65	329	1	retrieved	retrieve	VERB
gujaf-65	329	2	from	from	ADP
gujaf-65	329	3	http://www.economics-ejournal.org/economics/journalarticles/2018-4	http://www.economics-ejournal.org/economics/journalarticles/2018-4	NOUN
gujaf-65	329	4	naseer	naseer	NOUN
gujaf-65	329	5	,	,	PUNCT
gujaf-65	329	6	m.	m.	NOUN
gujaf-65	329	7	,	,	PUNCT
gujaf-65	329	8	&	&	CCONJ
gujaf-65	329	9	rashid	rashid	PROPN
gujaf-65	329	10	,	,	PUNCT
gujaf-65	329	11	k.	k.	PROPN
gujaf-65	329	12	(	(	PUNCT
gujaf-65	329	13	2018	2018	NUM
gujaf-65	329	14	)	)	PUNCT
gujaf-65	329	15	.	.	PUNCT
gujaf-65	330	1	the	the	DET
gujaf-65	330	2	relationship	relationship	NOUN
gujaf-65	330	3	between	between	ADP
gujaf-65	330	4	environmental	environmental	ADJ
gujaf-65	330	5	reporting	reporting	NOUN
gujaf-65	330	6	and	and	CCONJ
gujaf-65	330	7	corporate	corporate	ADJ
gujaf-65	330	8	governance	governance	NOUN
gujaf-65	330	9	:	:	PUNCT
gujaf-65	330	10	empirical	empirical	ADJ
gujaf-65	330	11	evidence	evidence	NOUN
gujaf-65	330	12	from	from	ADP
gujaf-65	330	13	pakistan	pakistan	PROPN
gujaf-65	330	14	.	.	PUNCT
gujaf-65	331	1	nigeria	nigeria	PROPN
gujaf-65	331	2	stock	stock	PROPN
gujaf-65	331	3	exchange	exchange	PROPN
gujaf-65	331	4	(	(	PUNCT
gujaf-65	331	5	nse	nse	NOUN
gujaf-65	331	6	)	)	PUNCT
gujaf-65	331	7	.	.	PUNCT
gujaf-65	332	1	(	(	PUNCT
gujaf-65	332	2	2018	2018	NUM
gujaf-65	332	3	)	)	PUNCT
gujaf-65	332	4	.	.	PUNCT
gujaf-65	333	1	sustainability	sustainability	NOUN
gujaf-65	333	2	disclosure	disclosure	NOUN
gujaf-65	333	3	guidelines	guideline	NOUN
gujaf-65	333	4	.	.	PUNCT
gujaf-65	334	1	obasanho	obasanho	ADJ
gujaf-65	334	2	,	,	PUNCT
gujaf-65	334	3	s.	s.	PROPN
gujaf-65	334	4	(	(	PUNCT
gujaf-65	334	5	2017	2017	NUM
gujaf-65	334	6	)	)	PUNCT
gujaf-65	334	7	.	.	PUNCT
gujaf-65	335	1	environmental	environmental	ADJ
gujaf-65	335	2	pollution	pollution	NOUN
gujaf-65	335	3	in	in	ADP
gujaf-65	335	4	nigeria	nigeria	PROPN
gujaf-65	335	5	:	:	PUNCT
gujaf-65	335	6	issues	issue	NOUN
gujaf-65	335	7	and	and	CCONJ
gujaf-65	335	8	solutions	solution	NOUN
gujaf-65	335	9	.	.	PUNCT
gujaf-65	336	1	ofoegbu	ofoegbu	PROPN
gujaf-65	336	2	,	,	PUNCT
gujaf-65	336	3	g.	g.	PROPN
gujaf-65	336	4	n.	n.	PROPN
gujaf-65	336	5	,	,	PUNCT
gujaf-65	336	6	odoemelam	odoemelam	PROPN
gujaf-65	336	7	,	,	PUNCT
gujaf-65	336	8	n.	n.	NOUN
gujaf-65	336	9	,	,	PUNCT
gujaf-65	336	10	&	&	CCONJ
gujaf-65	336	11	okafor	okafor	PROPN
gujaf-65	336	12	,	,	PUNCT
gujaf-65	336	13	r.	r.	PROPN
gujaf-65	336	14	g.	g.	PROPN
gujaf-65	336	15	(	(	PUNCT
gujaf-65	336	16	2018	2018	NUM
gujaf-65	336	17	)	)	PUNCT
gujaf-65	336	18	.	.	PUNCT
gujaf-65	337	1	corporate	corporate	ADJ
gujaf-65	337	2	board	board	NOUN
gujaf-65	337	3	characteristics	characteristic	NOUN
gujaf-65	337	4	and	and	CCONJ
gujaf-65	337	5	environmental	environmental	ADJ
gujaf-65	337	6	disclosure	disclosure	NOUN
gujaf-65	337	7	quantity	quantity	NOUN
gujaf-65	337	8	 	 	SPACE
gujaf-65	337	9	:	:	PUNCT
gujaf-65	337	10	evidence	evidence	NOUN
gujaf-65	337	11	from	from	ADP
gujaf-65	337	12	south	south	PROPN
gujaf-65	337	13	africa	africa	PROPN
gujaf-65	337	14	(	(	PUNCT
gujaf-65	337	15	integrated	integrate	VERB
gujaf-65	337	16	reporting	reporting	NOUN
gujaf-65	337	17	)	)	PUNCT
gujaf-65	337	18	and	and	CCONJ
gujaf-65	337	19	nigeria	nigeria	PROPN
gujaf-65	337	20	(	(	PUNCT
gujaf-65	337	21	traditional	traditional	ADJ
gujaf-65	337	22	reporting	reporting	NOUN
gujaf-65	337	23	)	)	PUNCT
gujaf-65	337	24	.	.	PUNCT
gujaf-65	338	1	cogent	cogent	NOUN
gujaf-65	338	2	business	business	PROPN
gujaf-65	338	3	&	&	CCONJ
gujaf-65	338	4	management	management	PROPN
gujaf-65	338	5	,	,	PUNCT
gujaf-65	338	6	5(1	5(1	NUM
gujaf-65	338	7	)	)	PUNCT
gujaf-65	338	8	,	,	PUNCT
gujaf-65	338	9	1–27	1–27	PROPN
gujaf-65	338	10	.	.	PUNCT
gujaf-65	339	1	https://doi.org/10.1080/23311975.2018.1551510	https://doi.org/10.1080/23311975.2018.1551510	PROPN
gujaf-65	339	2	okpala	okpala	PROPN
gujaf-65	339	3	,	,	PUNCT
gujaf-65	339	4	o.	o.	PROPN
gujaf-65	339	5	p.	p.	NOUN
gujaf-65	339	6	(	(	PUNCT
gujaf-65	339	7	2019	2019	NUM
gujaf-65	339	8	)	)	PUNCT
gujaf-65	339	9	.	.	PUNCT
gujaf-65	340	1	an	an	DET
gujaf-65	340	2	exploratory	exploratory	ADJ
gujaf-65	340	3	study	study	NOUN
gujaf-65	340	4	of	of	ADP
gujaf-65	340	5	the	the	DET
gujaf-65	340	6	level	level	NOUN
gujaf-65	340	7	of	of	ADP
gujaf-65	340	8	social	social	ADJ
gujaf-65	340	9	and	and	CCONJ
gujaf-65	340	10	environmental	environmental	ADJ
gujaf-65	340	11	disclosures	disclosure	NOUN
gujaf-65	340	12	by	by	ADP
gujaf-65	340	13	listed	list	VERB
gujaf-65	340	14	firms	firm	NOUN
gujaf-65	340	15	in	in	ADP
gujaf-65	340	16	nigeria	nigeria	PROPN
gujaf-65	340	17	,	,	PUNCT
gujaf-65	340	18	15(2	15(2	NUM
gujaf-65	340	19	)	)	PUNCT
gujaf-65	340	20	,	,	PUNCT
gujaf-65	340	21	160–172	160–172	NUM
gujaf-65	340	22	.	.	PUNCT
gujaf-65	341	1	otuya	otuya	PROPN
gujaf-65	341	2	,	,	PUNCT
gujaf-65	341	3	s.	s.	PROPN
gujaf-65	341	4	,	,	PUNCT
gujaf-65	341	5	&	&	CCONJ
gujaf-65	341	6	ofiemun	ofiemun	ADJ
gujaf-65	341	7	,	,	PUNCT
gujaf-65	341	8	g.	g.	PROPN
gujaf-65	341	9	(	(	PUNCT
gujaf-65	341	10	2018	2018	NUM
gujaf-65	341	11	)	)	PUNCT
gujaf-65	341	12	.	.	PUNCT
gujaf-65	342	1	ffects	ffect	NOUN
gujaf-65	342	2	of	of	ADP
gujaf-65	342	3	board	board	NOUN
gujaf-65	342	4	globalizing	globalize	VERB
gujaf-65	342	5	on	on	ADP
gujaf-65	342	6	financial	financial	ADJ
gujaf-65	342	7	performance	performance	NOUN
gujaf-65	342	8	of	of	ADP
gujaf-65	342	9	banks	bank	NOUN
gujaf-65	342	10	in	in	ADP
gujaf-65	342	11	nigeria	nigeria	PROPN
gujaf-65	342	12	.	.	PUNCT
gujaf-65	343	1	international	international	ADJ
gujaf-65	343	2	journal	journal	PROPN
gujaf-65	343	3	of	of	ADP
gujaf-65	343	4	academic	academic	ADJ
gujaf-65	343	5	research	research	NOUN
gujaf-65	343	6	in	in	ADP
gujaf-65	343	7	accounting	accounting	NOUN
gujaf-65	343	8	,	,	PUNCT
gujaf-65	343	9	finance	finance	NOUN
gujaf-65	343	10	and	and	CCONJ
gujaf-65	343	11	management	management	NOUN
gujaf-65	343	12	sciences	science	NOUN
gujaf-65	343	13	,	,	PUNCT
gujaf-65	343	14	7(4	7(4	NUM
gujaf-65	343	15	)	)	PUNCT
gujaf-65	343	16	,	,	PUNCT
gujaf-65	343	17	1–10	1–10	NOUN
gujaf-65	343	18	.	.	PUNCT
gujaf-65	344	1	prado	prado	PROPN
gujaf-65	344	2	-	-	PUNCT
gujaf-65	344	3	lorenzo	lorenzo	PROPN
gujaf-65	344	4	,	,	PUNCT
gujaf-65	344	5	j.-m	j.-m	NOUN
gujaf-65	344	6	.	.	PROPN
gujaf-65	344	7	,	,	PUNCT
gujaf-65	344	8	&	&	CCONJ
gujaf-65	344	9	garcia	garcia	PROPN
gujaf-65	344	10	-	-	PUNCT
gujaf-65	344	11	sanchez	sanchez	PROPN
gujaf-65	344	12	,	,	PUNCT
gujaf-65	344	13	i.-m	i.-m	PROPN
gujaf-65	344	14	.	.	PUNCT
gujaf-65	345	1	(	(	PUNCT
gujaf-65	345	2	2010	2010	NUM
gujaf-65	345	3	)	)	PUNCT
gujaf-65	345	4	.	.	PUNCT
gujaf-65	346	1	the	the	DET
gujaf-65	346	2	role	role	NOUN
gujaf-65	346	3	of	of	ADP
gujaf-65	346	4	the	the	DET
gujaf-65	346	5	board	board	NOUN
gujaf-65	346	6	of	of	ADP
gujaf-65	346	7	directors	director	NOUN
gujaf-65	346	8	in	in	ADP
gujaf-65	346	9	disseminating	disseminate	VERB
gujaf-65	346	10	relevant	relevant	ADJ
gujaf-65	346	11	information	information	NOUN
gujaf-65	346	12	on	on	ADP
gujaf-65	346	13	greenhouse	greenhouse	NOUN
gujaf-65	346	14	gases	gas	NOUN
gujaf-65	346	15	.	.	PUNCT
gujaf-65	347	1	journal	journal	PROPN
gujaf-65	347	2	of	of	ADP
gujaf-65	347	3	business	business	NOUN
gujaf-65	347	4	ethics	ethic	NOUN
gujaf-65	347	5	,	,	PUNCT
gujaf-65	347	6	97(3	97(3	NUM
gujaf-65	347	7	)	)	PUNCT
gujaf-65	347	8	,	,	PUNCT
gujaf-65	347	9	391–424	391–424	NUM
gujaf-65	347	10	.	.	PUNCT
gujaf-65	348	1	https://doi.org/http://doi.org/10.1007/s10551-010-0515-0	https://doi.org/http://doi.org/10.1007/s10551-010-0515-0	PROPN
gujaf-65	348	2	pricewaterhousecoopers(pwc	pricewaterhousecoopers(pwc	PROPN
gujaf-65	348	3	)	)	PUNCT
gujaf-65	348	4	.	.	PUNCT
gujaf-65	349	1	(	(	PUNCT
gujaf-65	349	2	2016	2016	NUM
gujaf-65	349	3	)	)	PUNCT
gujaf-65	349	4	.	.	PUNCT
gujaf-65	350	1	pwc‟s	pwc‟s	NUM
gujaf-65	350	2	esg	esg	NOUN
gujaf-65	350	3	pulse	pulse	NOUN
gujaf-65	350	4	2016	2016	NUM
gujaf-65	350	5	:	:	PUNCT
gujaf-65	351	1	investors	investor	NOUN
gujaf-65	351	2	,	,	PUNCT
gujaf-65	351	3	corporates	corporate	NOUN
gujaf-65	351	4	,	,	PUNCT
gujaf-65	351	5	and	and	CCONJ
gujaf-65	351	6	esg	esg	NOUN
gujaf-65	351	7	:	:	PUNCT
gujaf-65	351	8	bridging	bridge	VERB
gujaf-65	351	9	the	the	DET
gujaf-65	351	10	gap	gap	NOUN
gujaf-65	351	11	.	.	PUNCT
gujaf-65	351	12	retrieved	retrieve	VERB
gujaf-65	351	13	from	from	ADP
gujaf-65	351	14	https://pwc.to/2y3ni8i	https://pwc.to/2y3ni8i	NOUN
gujaf-65	351	15	rabi	rabi	NOUN
gujaf-65	351	16	,	,	PUNCT
gujaf-65	351	17	a.	a.	NOUN
gujaf-65	351	18	m.	m.	NOUN
gujaf-65	351	19	(	(	PUNCT
gujaf-65	351	20	2019	2019	NUM
gujaf-65	351	21	)	)	PUNCT
gujaf-65	351	22	.	.	PUNCT
gujaf-65	352	1	board	board	NOUN
gujaf-65	352	2	characteristics	characteristic	NOUN
gujaf-65	352	3	and	and	CCONJ
gujaf-65	352	4	environmental	environmental	ADJ
gujaf-65	352	5	disclosure	disclosure	NOUN
gujaf-65	352	6	 	 	SPACE
gujaf-65	352	7	:	:	PUNCT
gujaf-65	352	8	evidence	evidence	NOUN
gujaf-65	352	9	from	from	ADP
gujaf-65	352	10	,	,	PUNCT
gujaf-65	352	11	14(2	14(2	NUM
gujaf-65	352	12	)	)	PUNCT
gujaf-65	352	13	,	,	PUNCT
gujaf-65	352	14	57–65	57–65	NUM
gujaf-65	352	15	.	.	PUNCT
gujaf-65	353	1	https://doi.org/10.5539/ijbm.v14n2p57	https://doi.org/10.5539/ijbm.v14n2p57	PROPN
gujaf-65	353	2	rao	rao	PROPN
gujaf-65	353	3	,	,	PUNCT
gujaf-65	353	4	k.	k.	PROPN
gujaf-65	353	5	,	,	PUNCT
gujaf-65	353	6	&	&	CCONJ
gujaf-65	353	7	tilt	tilt	PROPN
gujaf-65	353	8	,	,	PUNCT
gujaf-65	353	9	c.	c.	NOUN
gujaf-65	353	10	(	(	PUNCT
gujaf-65	353	11	2015	2015	NUM
gujaf-65	353	12	)	)	PUNCT
gujaf-65	353	13	.	.	PUNCT
gujaf-65	354	1	board	board	NOUN
gujaf-65	354	2	composition	composition	NOUN
gujaf-65	354	3	and	and	CCONJ
gujaf-65	354	4	corporate	corporate	ADJ
gujaf-65	354	5	social	social	ADJ
gujaf-65	354	6	responsibility	responsibility	NOUN
gujaf-65	354	7	:	:	PUNCT
gujaf-65	354	8	the	the	DET
gujaf-65	354	9	role	role	NOUN
gujaf-65	354	10	of	of	ADP
gujaf-65	354	11	diversity	diversity	NOUN
gujaf-65	354	12	,	,	PUNCT
gujaf-65	354	13	gender	gender	NOUN
gujaf-65	354	14	,	,	PUNCT
gujaf-65	354	15	strategy	strategy	NOUN
gujaf-65	354	16	and	and	CCONJ
gujaf-65	354	17	decision	decision	NOUN
gujaf-65	354	18	making	making	NOUN
gujaf-65	354	19	.	.	PUNCT
gujaf-65	355	1	journal	journal	PROPN
gujaf-65	355	2	of	of	ADP
gujaf-65	355	3	business	business	NOUN
gujaf-65	355	4	ethics	ethic	NOUN
gujaf-65	355	5	.	.	PUNCT
gujaf-65	356	1	https://doi.org/https	https://doi.org/https	PRON
gujaf-65	356	2	 	 	SPACE
gujaf-65	356	3	:	:	PUNCT
gujaf-65	356	4	//doi.org/10.1007	//doi.org/10.1007	ADJ
gujaf-65	356	5	/	/	SYM
gujaf-65	356	6	s1055	s1055	NOUN
gujaf-65	356	7	1	1	NUM
gujaf-65	356	8	-	-	SYM
gujaf-65	356	9	015	015	NUM
gujaf-65	356	10	-	-	PUNCT
gujaf-65	356	11	2613	2613	NUM
gujaf-65	356	12	-	-	SYM
gujaf-65	356	13	5	5	NUM
gujaf-65	356	14	.	.	PUNCT
gujaf-65	356	15	rupley	rupley	PROPN
gujaf-65	356	16	,	,	PUNCT
gujaf-65	356	17	k.	k.	PROPN
gujaf-65	356	18	,	,	PUNCT
gujaf-65	356	19	brown	brown	PROPN
gujaf-65	356	20	,	,	PUNCT
gujaf-65	356	21	d.	d.	PROPN
gujaf-65	356	22	,	,	PUNCT
gujaf-65	356	23	&	&	CCONJ
gujaf-65	356	24	marshall	marshall	PROPN
gujaf-65	356	25	,	,	PUNCT
gujaf-65	356	26	s.	s.	PROPN
gujaf-65	356	27	(	(	PUNCT
gujaf-65	356	28	2012	2012	NUM
gujaf-65	356	29	)	)	PUNCT
gujaf-65	356	30	.	.	PUNCT
gujaf-65	357	1	governance	governance	NOUN
gujaf-65	357	2	,	,	PUNCT
gujaf-65	357	3	media	medium	NOUN
gujaf-65	357	4	and	and	CCONJ
gujaf-65	357	5	the	the	DET
gujaf-65	357	6	quality	quality	NOUN
gujaf-65	357	7	of	of	ADP
gujaf-65	357	8	environmental	environmental	ADJ
gujaf-65	357	9	disclosure	disclosure	NOUN
gujaf-65	357	10	.	.	PUNCT
gujaf-65	358	1	journal	journal	NOUN
gujaf-65	358	2	of	of	ADP
gujaf-65	358	3	accounting	accounting	NOUN
gujaf-65	358	4	and	and	CCONJ
gujaf-65	358	5	public	public	ADJ
gujaf-65	358	6	policy	policy	NOUN
gujaf-65	358	7	.	.	PUNCT
gujaf-65	359	1	sunday	sunday	PROPN
gujaf-65	359	2	,	,	PUNCT
gujaf-65	359	3	o.	o.	PROPN
gujaf-65	359	4	,	,	PUNCT
gujaf-65	359	5	fidelis	fidelis	PROPN
gujaf-65	359	6	,	,	PUNCT
gujaf-65	359	7	a.	a.	NOUN
gujaf-65	359	8	,	,	PUNCT
gujaf-65	359	9	&	&	CCONJ
gujaf-65	359	10	godwin	godwin	PROPN
gujaf-65	359	11	,	,	PUNCT
gujaf-65	359	12	o.	o.	INTJ
gujaf-65	359	13	(	(	PUNCT
gujaf-65	359	14	2019	2019	NUM
gujaf-65	359	15	)	)	PUNCT
gujaf-65	359	16	.	.	PUNCT
gujaf-65	360	1	influence	influence	NOUN
gujaf-65	360	2	o	o	X
gujaf-65	360	3	f	f	PROPN
gujaf-65	360	4	companies	company	NOUN
gujaf-65	360	5	‟	‟	ADJ
gujaf-65	360	6	governance	governance	NOUN
gujaf-65	360	7	process	process	NOUN
gujaf-65	360	8	on	on	ADP
gujaf-65	360	9	sustainability	sustainability	NOUN
gujaf-65	360	10	reporting	reporting	NOUN
gujaf-65	360	11	in	in	ADP
gujaf-65	360	12	nigeria	nigeria	PROPN
gujaf-65	360	13	2	2	NUM
gujaf-65	360	14	.	.	PUNCT
gujaf-65	361	1	literature	literature	NOUN
gujaf-65	361	2	review	review	PROPN
gujaf-65	361	3	and	and	CCONJ
gujaf-65	361	4	hypothesis	hypothesis	NOUN
gujaf-65	361	5	development	development	NOUN
gujaf-65	361	6	.	.	PUNCT
gujaf-65	362	1	journal	journal	PROPN
gujaf-65	362	2	,	,	PUNCT
gujaf-65	362	3	international	international	ADJ
gujaf-65	362	4	economics	economic	NOUN
gujaf-65	362	5	,	,	PUNCT
gujaf-65	362	6	applied	apply	VERB
gujaf-65	362	7	issn	issn	PROPN
gujaf-65	362	8	,	,	PUNCT
gujaf-65	362	9	accounting	accounting	NOUN
gujaf-65	362	10	press	press	NOUN
gujaf-65	362	11	,	,	PUNCT
gujaf-65	362	12	online	online	ADJ
gujaf-65	362	13	academic	academic	NOUN
gujaf-65	362	14	,	,	PUNCT
gujaf-65	362	15	5(1	5(1	NUM
gujaf-65	362	16	)	)	PUNCT
gujaf-65	362	17	,	,	PUNCT
gujaf-65	362	18	31–38	31–38	NUM
gujaf-65	362	19	.	.	PUNCT
gujaf-65	363	1	https://doi.org/10.33094/8.2017.2019.51.31.38	https://doi.org/10.33094/8.2017.2019.51.31.38	PROPN
gujaf-65	363	2	trireksani	trireksani	PROPN
gujaf-65	363	3	,	,	PUNCT
gujaf-65	363	4	t.	t.	PROPN
gujaf-65	363	5	,	,	PUNCT
gujaf-65	363	6	&	&	CCONJ
gujaf-65	363	7	djajadikerta	djajadikerta	PROPN
gujaf-65	363	8	,	,	PUNCT
gujaf-65	363	9	h.	h.	PROPN
gujaf-65	363	10	g.	g.	PROPN
gujaf-65	363	11	(	(	PUNCT
gujaf-65	363	12	2016	2016	NUM
gujaf-65	363	13	)	)	PUNCT
gujaf-65	363	14	.	.	PUNCT
gujaf-65	364	1	corporate	corporate	ADJ
gujaf-65	364	2	governance	governance	NOUN
gujaf-65	364	3	and	and	CCONJ
gujaf-65	364	4	environmental	environmental	ADJ
gujaf-65	364	5	disclosure	disclosure	NOUN
gujaf-65	364	6	in	in	ADP
gujaf-65	364	7	the	the	DET
gujaf-65	364	8	indonesian	indonesian	ADJ
gujaf-65	364	9	mining	mining	NOUN
gujaf-65	364	10	industry	industry	NOUN
gujaf-65	364	11	,	,	PUNCT
gujaf-65	364	12	10(1	10(1	NUM
gujaf-65	364	13	)	)	PUNCT
gujaf-65	364	14	.	.	PUNCT
gujaf-65	365	1	https://doi.org/10.14453/aabfj.v10i1.3	https://doi.org/10.14453/aabfj.v10i1.3	PROPN
gujaf-65	365	2	webb	webb	PROPN
gujaf-65	365	3	,	,	PUNCT
gujaf-65	365	4	e.	e.	PROPN
gujaf-65	365	5	(	(	PUNCT
gujaf-65	365	6	2004	2004	NUM
gujaf-65	365	7	)	)	PUNCT
gujaf-65	365	8	.	.	PUNCT
gujaf-65	366	1	an	an	DET
gujaf-65	366	2	examination	examination	NOUN
gujaf-65	366	3	of	of	ADP
gujaf-65	366	4	socially	socially	ADV
gujaf-65	366	5	responsible	responsible	ADJ
gujaf-65	366	6	firms‟	firms‟	ADJ
gujaf-65	366	7	board	board	NOUN
gujaf-65	366	8	structure	structure	NOUN
gujaf-65	366	9	.	.	PUNCT
gujaf-65	367	1	journal	journal	NOUN
gujaf-65	367	2	of	of	ADP
gujaf-65	367	3	management	management	NOUN
gujaf-65	367	4	and	and	CCONJ
gujaf-65	367	5	governance	governance	NOUN
gujaf-65	367	6	,	,	PUNCT
gujaf-65	367	7	8	8	NUM
gujaf-65	367	8	,	,	PUNCT
gujaf-65	367	9	255–277	255–277	NUM
gujaf-65	367	10	.	.	PUNCT
gujaf-65	368	1	https://doi.org/10.1007/s10997-004-1107-0	https://doi.org/10.1007/s10997-004-1107-0	PROPN
gujaf-65	368	2	gusau	gusau	PROPN
gujaf-65	368	3	journal	journal	PROPN
gujaf-65	368	4	of	of	ADP
gujaf-65	368	5	accounting	accounting	NOUN
gujaf-65	368	6	and	and	CCONJ
gujaf-65	368	7	finance	finance	NOUN
gujaf-65	368	8	,	,	PUNCT
gujaf-65	368	9	vol	vol	NOUN
gujaf-65	368	10	.	.	PROPN
gujaf-65	368	11	2	2	NUM
gujaf-65	368	12	,	,	PUNCT
gujaf-65	368	13	issue	issue	NOUN
gujaf-65	368	14	2	2	NUM
gujaf-65	368	15	,	,	PUNCT
gujaf-65	368	16	april	april	PROPN
gujaf-65	368	17	,	,	PUNCT
gujaf-65	368	18	2021	2021	NUM
gujaf-65	368	19	16	16	NUM
gujaf-65	368	20	gusau	gusau	ADJ
gujaf-65	368	21	journal	journal	NOUN
gujaf-65	368	22	of	of	ADP
gujaf-65	368	23	accounting	accounting	NOUN
gujaf-65	368	24	and	and	CCONJ
gujaf-65	368	25	finance	finance	NOUN
gujaf-65	368	26	,	,	PUNCT
gujaf-65	368	27	vol	vol	NOUN
gujaf-65	368	28	.	.	PROPN
gujaf-65	368	29	2	2	NUM
gujaf-65	368	30	,	,	PUNCT
gujaf-65	368	31	issue	issue	NOUN
gujaf-65	368	32	2	2	NUM
gujaf-65	368	33	,	,	PUNCT
gujaf-65	368	34	april	april	PROPN
gujaf-65	368	35	,	,	PUNCT
gujaf-65	368	36	2021	2021	NUM
gujaf-65	368	37	17	17	NUM