id	sid	tid	token	lemma	pos
gujaf-76	1	1	gusau	gusau	PROPN
gujaf-76	1	2	journal	journal	NOUN
gujaf-76	1	3	of	of	ADP
gujaf-76	1	4	accounting	accounting	NOUN
gujaf-76	1	5	and	and	CCONJ
gujaf-76	1	6	finance	finance	NOUN
gujaf-76	1	7	,	,	PUNCT
gujaf-76	1	8	vol	vol	NOUN
gujaf-76	1	9	.	.	PROPN
gujaf-76	1	10	2	2	NUM
gujaf-76	1	11	,	,	PUNCT
gujaf-76	1	12	issue	issue	NOUN
gujaf-76	1	13	3	3	NUM
gujaf-76	1	14	,	,	PUNCT
gujaf-76	1	15	april	april	PROPN
gujaf-76	1	16	,	,	PUNCT
gujaf-76	1	17	2021	2021	NUM
gujaf-76	1	18	1	1	NUM
gujaf-76	1	19	gusau	gusau	ADJ
gujaf-76	1	20	journal	journal	NOUN
gujaf-76	1	21	of	of	ADP
gujaf-76	1	22	accounting	accounting	NOUN
gujaf-76	1	23	and	and	CCONJ
gujaf-76	1	24	finance	finance	NOUN
gujaf-76	1	25	(	(	PUNCT
gujaf-76	1	26	gujaf	gujaf	NOUN
gujaf-76	1	27	)	)	PUNCT
gujaf-76	1	28	vol	vol	NOUN
gujaf-76	1	29	.	.	NOUN
gujaf-76	1	30	2	2	NUM
gujaf-76	1	31	issue	issue	NOUN
gujaf-76	1	32	3	3	NUM
gujaf-76	1	33	,	,	PUNCT
gujaf-76	1	34	april	april	PROPN
gujaf-76	1	35	,	,	PUNCT
gujaf-76	1	36	2021	2021	NUM
gujaf-76	1	37	issn	issn	X
gujaf-76	1	38	:	:	PUNCT
gujaf-76	1	39	2756	2756	NUM
gujaf-76	1	40	-	-	PUNCT
gujaf-76	1	41	665x	665x	NOUN
gujaf-76	1	42	a	a	DET
gujaf-76	1	43	publication	publication	NOUN
gujaf-76	1	44	of	of	ADP
gujaf-76	1	45	department	department	NOUN
gujaf-76	1	46	of	of	ADP
gujaf-76	1	47	accounting	accounting	NOUN
gujaf-76	1	48	and	and	CCONJ
gujaf-76	1	49	finance	finance	NOUN
gujaf-76	1	50	,	,	PUNCT
gujaf-76	1	51	faculty	faculty	NOUN
gujaf-76	1	52	of	of	ADP
gujaf-76	1	53	management	management	NOUN
gujaf-76	1	54	and	and	CCONJ
gujaf-76	1	55	social	social	ADJ
gujaf-76	1	56	sciences	science	NOUN
gujaf-76	1	57	,	,	PUNCT
gujaf-76	1	58	federal	federal	ADJ
gujaf-76	1	59	university	university	NOUN
gujaf-76	1	60	gusau	gusau	NOUN
gujaf-76	1	61	,	,	PUNCT
gujaf-76	1	62	zamfara	zamfara	PROPN
gujaf-76	1	63	state	state	PROPN
gujaf-76	1	64	–	–	PUNCT
gujaf-76	1	65	nigeria	nigeria	PROPN
gujaf-76	1	66	gusau	gusau	PROPN
gujaf-76	1	67	journal	journal	PROPN
gujaf-76	1	68	of	of	ADP
gujaf-76	1	69	accounting	accounting	NOUN
gujaf-76	1	70	and	and	CCONJ
gujaf-76	1	71	finance	finance	NOUN
gujaf-76	1	72	,	,	PUNCT
gujaf-76	1	73	vol	vol	NOUN
gujaf-76	1	74	.	.	PROPN
gujaf-76	1	75	2	2	NUM
gujaf-76	1	76	,	,	PUNCT
gujaf-76	1	77	issue	issue	NOUN
gujaf-76	1	78	3	3	NUM
gujaf-76	1	79	,	,	PUNCT
gujaf-76	1	80	april	april	PROPN
gujaf-76	1	81	,	,	PUNCT
gujaf-76	1	82	2021	2021	NUM
gujaf-76	1	83	2	2	NUM
gujaf-76	1	84	sustainability	sustainability	NOUN
gujaf-76	1	85	reporting	reporting	NOUN
gujaf-76	1	86	and	and	CCONJ
gujaf-76	1	87	financial	financial	ADJ
gujaf-76	1	88	performance	performance	NOUN
gujaf-76	1	89	of	of	ADP
gujaf-76	1	90	listed	list	VERB
gujaf-76	1	91	oil	oil	NOUN
gujaf-76	1	92	and	and	CCONJ
gujaf-76	1	93	gas	gas	NOUN
gujaf-76	1	94	firms	firm	NOUN
gujaf-76	1	95	in	in	ADP
gujaf-76	1	96	nigeria	nigeria	PROPN
gujaf-76	1	97	yazid	yazid	PROPN
gujaf-76	1	98	kabir	kabir	PROPN
gujaf-76	1	99	ibrahim	ibrahim	PROPN
gujaf-76	1	100	department	department	PROPN
gujaf-76	1	101	of	of	ADP
gujaf-76	1	102	accounting	accounting	PROPN
gujaf-76	1	103	and	and	CCONJ
gujaf-76	1	104	finance	finance	PROPN
gujaf-76	1	105	federal	federal	PROPN
gujaf-76	1	106	university	university	PROPN
gujaf-76	1	107	gusau	gusau	PROPN
gujaf-76	1	108	,	,	PUNCT
gujaf-76	1	109	zamfara	zamfara	PROPN
gujaf-76	1	110	state	state	PROPN
gujaf-76	1	111	,	,	PUNCT
gujaf-76	1	112	nigeria	nigeria	PROPN
gujaf-76	1	113	email	email	NOUN
gujaf-76	1	114	:	:	PUNCT
gujaf-76	2	1	yazidkabirdabai@gmail.com	yazidkabirdabai@gmail.com	X
gujaf-76	2	2	phone	phone	NOUN
gujaf-76	2	3	:	:	PUNCT
gujaf-76	2	4	08064988783	08064988783	NUM
gujaf-76	2	5	ahmed	ahmed	PROPN
gujaf-76	2	6	nma	nma	PROPN
gujaf-76	2	7	mohammed	mohammed	PROPN
gujaf-76	2	8	,	,	PUNCT
gujaf-76	2	9	phd	phd	PROPN
gujaf-76	2	10	department	department	PROPN
gujaf-76	2	11	of	of	ADP
gujaf-76	2	12	accounting	accounting	PROPN
gujaf-76	2	13	nigerian	nigerian	PROPN
gujaf-76	2	14	defence	defence	PROPN
gujaf-76	2	15	academy	academy	PROPN
gujaf-76	2	16	,	,	PUNCT
gujaf-76	2	17	kaduna	kaduna	PROPN
gujaf-76	2	18	nigeria	nigeria	PROPN
gujaf-76	2	19	nmaahmed64@gmail.com	nmaahmed64@gmail.com	PUNCT
gujaf-76	2	20	samuel	samuel	PROPN
gujaf-76	2	21	eniola	eniola	PROPN
gujaf-76	2	22	agbi	agbi	PROPN
gujaf-76	2	23	,	,	PUNCT
gujaf-76	2	24	phd	phd	PROPN
gujaf-76	2	25	department	department	PROPN
gujaf-76	2	26	of	of	ADP
gujaf-76	2	27	accounting	accounting	PROPN
gujaf-76	2	28	nigerian	nigerian	PROPN
gujaf-76	2	29	defence	defence	PROPN
gujaf-76	2	30	academy	academy	PROPN
gujaf-76	2	31	,	,	PUNCT
gujaf-76	2	32	kaduna	kaduna	PROPN
gujaf-76	2	33	nigeria	nigeria	PROPN
gujaf-76	2	34	samagbi@yahoo.com	samagbi@yahoo.com	PROPN
gujaf-76	3	1	nasiru	nasiru	PROPN
gujaf-76	3	2	abdussalam	abdussalam	PROPN
gujaf-76	3	3	kaoje	kaoje	PROPN
gujaf-76	3	4	,	,	PUNCT
gujaf-76	3	5	phd	phd	PROPN
gujaf-76	3	6	department	department	PROPN
gujaf-76	3	7	of	of	ADP
gujaf-76	3	8	accounting	accounting	PROPN
gujaf-76	3	9	usmanu	usmanu	PROPN
gujaf-76	4	1	danfodiyo	danfodiyo	PROPN
gujaf-76	4	2	university	university	PROPN
gujaf-76	4	3	sokoto	sokoto	PROPN
gujaf-76	4	4	kaoje73@gmail.ccom	kaoje73@gmail.ccom	PROPN
gujaf-76	4	5	umar	umar	PROPN
gujaf-76	4	6	farouk	farouk	PROPN
gujaf-76	4	7	abdulkarim	abdulkarim	PROPN
gujaf-76	4	8	department	department	PROPN
gujaf-76	4	9	of	of	ADP
gujaf-76	4	10	accounting	accounting	NOUN
gujaf-76	4	11	and	and	CCONJ
gujaf-76	4	12	finance	finance	PROPN
gujaf-76	4	13	federal	federal	PROPN
gujaf-76	4	14	university	university	PROPN
gujaf-76	4	15	gusau	gusau	PROPN
gujaf-76	4	16	,	,	PUNCT
gujaf-76	4	17	zamfara	zamfara	PROPN
gujaf-76	4	18	state	state	PROPN
gujaf-76	4	19	,	,	PUNCT
gujaf-76	4	20	nigeria	nigeria	PROPN
gujaf-76	4	21	elfaroukumar@fugusau.edu.ng	elfaroukumar@fugusau.edu.ng	ADJ
gujaf-76	4	22	abstract	abstract	ADJ
gujaf-76	4	23	sustainability	sustainability	NOUN
gujaf-76	4	24	report	report	NOUN
gujaf-76	4	25	is	be	AUX
gujaf-76	4	26	a	a	DET
gujaf-76	4	27	report	report	NOUN
gujaf-76	4	28	produced	produce	VERB
gujaf-76	4	29	by	by	ADP
gujaf-76	4	30	firms	firm	NOUN
gujaf-76	4	31	which	which	PRON
gujaf-76	4	32	disclose	disclose	VERB
gujaf-76	4	33	their	their	PRON
gujaf-76	4	34	economic	economic	ADJ
gujaf-76	4	35	,	,	PUNCT
gujaf-76	4	36	environmental	environmental	ADJ
gujaf-76	4	37	and	and	CCONJ
gujaf-76	4	38	social	social	ADJ
gujaf-76	4	39	performance	performance	NOUN
gujaf-76	4	40	.	.	PUNCT
gujaf-76	5	1	these	these	DET
gujaf-76	5	2	reports	report	NOUN
gujaf-76	5	3	are	be	AUX
gujaf-76	5	4	normally	normally	ADV
gujaf-76	5	5	geared	gear	VERB
gujaf-76	5	6	toward	toward	ADP
gujaf-76	5	7	the	the	DET
gujaf-76	5	8	attainment	attainment	NOUN
gujaf-76	5	9	of	of	ADP
gujaf-76	5	10	the	the	DET
gujaf-76	5	11	united	united	PROPN
gujaf-76	5	12	nations	nations	PROPN
gujaf-76	5	13	sustainable	sustainable	ADJ
gujaf-76	5	14	development	development	NOUN
gujaf-76	5	15	goals	goal	NOUN
gujaf-76	5	16	(	(	PUNCT
gujaf-76	5	17	sdgs	sdgs	ADJ
gujaf-76	5	18	)	)	PUNCT
gujaf-76	5	19	.	.	PUNCT
gujaf-76	6	1	even	even	ADV
gujaf-76	6	2	though	though	SCONJ
gujaf-76	6	3	compliance	compliance	NOUN
gujaf-76	6	4	is	be	AUX
gujaf-76	6	5	voluntary	voluntary	ADJ
gujaf-76	6	6	in	in	ADP
gujaf-76	6	7	nigeria	nigeria	PROPN
gujaf-76	6	8	,	,	PUNCT
gujaf-76	6	9	its	its	PRON
gujaf-76	6	10	effects	effect	NOUN
gujaf-76	6	11	on	on	ADP
gujaf-76	6	12	firm	firm	NOUN
gujaf-76	6	13	’s	’s	PART
gujaf-76	6	14	financial	financial	ADJ
gujaf-76	6	15	performance	performance	NOUN
gujaf-76	6	16	are	be	AUX
gujaf-76	6	17	enormous	enormous	ADJ
gujaf-76	6	18	and	and	CCONJ
gujaf-76	6	19	as	as	ADP
gujaf-76	6	20	a	a	DET
gujaf-76	6	21	result	result	NOUN
gujaf-76	6	22	,	,	PUNCT
gujaf-76	6	23	it	it	PRON
gujaf-76	6	24	is	be	AUX
gujaf-76	6	25	essential	essential	ADJ
gujaf-76	6	26	for	for	ADP
gujaf-76	6	27	firm	firm	NOUN
gujaf-76	6	28	’s	’s	PART
gujaf-76	6	29	prosperity	prosperity	NOUN
gujaf-76	6	30	as	as	ADV
gujaf-76	6	31	well	well	ADV
gujaf-76	6	32	as	as	ADP
gujaf-76	6	33	better	well	ADJ
gujaf-76	6	34	financial	financial	ADJ
gujaf-76	6	35	performance	performance	NOUN
gujaf-76	6	36	.	.	PUNCT
gujaf-76	7	1	this	this	DET
gujaf-76	7	2	study	study	NOUN
gujaf-76	7	3	examines	examine	VERB
gujaf-76	7	4	the	the	DET
gujaf-76	7	5	effect	effect	NOUN
gujaf-76	7	6	of	of	ADP
gujaf-76	7	7	sustainability	sustainability	NOUN
gujaf-76	7	8	reporting	reporting	NOUN
gujaf-76	7	9	on	on	ADP
gujaf-76	7	10	financial	financial	ADJ
gujaf-76	7	11	performance	performance	NOUN
gujaf-76	7	12	of	of	ADP
gujaf-76	7	13	quoted	quote	VERB
gujaf-76	7	14	nigerian	nigerian	ADJ
gujaf-76	7	15	oil	oil	NOUN
gujaf-76	7	16	and	and	CCONJ
gujaf-76	7	17	gas	gas	NOUN
gujaf-76	7	18	firms	firm	NOUN
gujaf-76	7	19	.	.	PUNCT
gujaf-76	8	1	the	the	DET
gujaf-76	8	2	population	population	NOUN
gujaf-76	8	3	of	of	ADP
gujaf-76	8	4	the	the	DET
gujaf-76	8	5	study	study	NOUN
gujaf-76	8	6	comprises	comprise	VERB
gujaf-76	8	7	12	12	NUM
gujaf-76	8	8	listed	list	VERB
gujaf-76	8	9	oil	oil	NOUN
gujaf-76	8	10	and	and	CCONJ
gujaf-76	8	11	gas	gas	NOUN
gujaf-76	8	12	firms	firm	NOUN
gujaf-76	8	13	in	in	ADP
gujaf-76	8	14	nigeria	nigeria	PROPN
gujaf-76	8	15	.	.	PUNCT
gujaf-76	9	1	census	census	NOUN
gujaf-76	9	2	sampling	sampling	NOUN
gujaf-76	9	3	technique	technique	NOUN
gujaf-76	9	4	was	be	AUX
gujaf-76	9	5	adopted	adopt	VERB
gujaf-76	9	6	and	and	CCONJ
gujaf-76	9	7	filter	filter	NOUN
gujaf-76	9	8	was	be	AUX
gujaf-76	9	9	used	use	VERB
gujaf-76	9	10	.	.	PUNCT
gujaf-76	10	1	for	for	SCONJ
gujaf-76	10	2	firm	firm	NOUN
gujaf-76	10	3	to	to	PART
gujaf-76	10	4	be	be	AUX
gujaf-76	10	5	selected	select	VERB
gujaf-76	10	6	it	it	PRON
gujaf-76	10	7	must	must	AUX
gujaf-76	10	8	be	be	AUX
gujaf-76	10	9	listed	list	VERB
gujaf-76	10	10	on	on	ADP
gujaf-76	10	11	or	or	CCONJ
gujaf-76	10	12	before	before	ADP
gujaf-76	10	13	1	1	NUM
gujaf-76	10	14	st	st	PROPN
gujaf-76	10	15	january	january	PROPN
gujaf-76	10	16	2009	2009	NUM
gujaf-76	10	17	and	and	CCONJ
gujaf-76	10	18	remain	remain	VERB
gujaf-76	10	19	listed	list	VERB
gujaf-76	10	20	up	up	ADP
gujaf-76	10	21	to	to	PART
gujaf-76	10	22	31	31	NUM
gujaf-76	10	23	st	st	PROPN
gujaf-76	10	24	december	december	PROPN
gujaf-76	10	25	2019	2019	NUM
gujaf-76	10	26	.	.	PUNCT
gujaf-76	11	1	the	the	DET
gujaf-76	11	2	firm	firm	NOUN
gujaf-76	11	3	must	must	AUX
gujaf-76	11	4	also	also	ADV
gujaf-76	11	5	publish	publish	VERB
gujaf-76	11	6	their	their	PRON
gujaf-76	11	7	annual	annual	ADJ
gujaf-76	11	8	reports	report	NOUN
gujaf-76	11	9	for	for	ADP
gujaf-76	11	10	the	the	DET
gujaf-76	11	11	relevant	relevant	ADJ
gujaf-76	11	12	period	period	NOUN
gujaf-76	11	13	of	of	ADP
gujaf-76	11	14	the	the	DET
gujaf-76	11	15	study	study	NOUN
gujaf-76	11	16	.	.	PUNCT
gujaf-76	12	1	based	base	VERB
gujaf-76	12	2	on	on	ADP
gujaf-76	12	3	these	these	PRON
gujaf-76	12	4	,	,	PUNCT
gujaf-76	12	5	five	five	NUM
gujaf-76	12	6	firms	firm	NOUN
gujaf-76	12	7	that	that	PRON
gujaf-76	12	8	failed	fail	VERB
gujaf-76	12	9	to	to	PART
gujaf-76	12	10	meet	meet	VERB
gujaf-76	12	11	the	the	DET
gujaf-76	12	12	set	set	NOUN
gujaf-76	12	13	criteria	criterion	NOUN
gujaf-76	12	14	were	be	AUX
gujaf-76	12	15	filtered	filter	VERB
gujaf-76	12	16	out	out	ADP
gujaf-76	12	17	.	.	PUNCT
gujaf-76	13	1	this	this	DET
gujaf-76	13	2	study	study	NOUN
gujaf-76	13	3	makes	make	VERB
gujaf-76	13	4	use	use	NOUN
gujaf-76	13	5	of	of	ADP
gujaf-76	13	6	return	return	NOUN
gujaf-76	13	7	on	on	ADP
gujaf-76	13	8	asset	asset	NOUN
gujaf-76	13	9	to	to	PART
gujaf-76	13	10	measure	measure	VERB
gujaf-76	13	11	financial	financial	ADJ
gujaf-76	13	12	performance	performance	NOUN
gujaf-76	13	13	.	.	PUNCT
gujaf-76	14	1	secondary	secondary	ADJ
gujaf-76	14	2	source	source	NOUN
gujaf-76	14	3	was	be	AUX
gujaf-76	14	4	used	use	VERB
gujaf-76	14	5	to	to	PART
gujaf-76	14	6	collect	collect	VERB
gujaf-76	14	7	the	the	DET
gujaf-76	14	8	relevant	relevant	ADJ
gujaf-76	14	9	data	datum	NOUN
gujaf-76	14	10	.	.	PUNCT
gujaf-76	15	1	data	datum	NOUN
gujaf-76	15	2	in	in	ADP
gujaf-76	15	3	relation	relation	NOUN
gujaf-76	15	4	to	to	ADP
gujaf-76	15	5	sustainability	sustainability	NOUN
gujaf-76	15	6	reporting	reporting	NOUN
gujaf-76	15	7	were	be	AUX
gujaf-76	15	8	extracted	extract	VERB
gujaf-76	15	9	from	from	ADP
gujaf-76	15	10	the	the	DET
gujaf-76	15	11	firm	firm	NOUN
gujaf-76	15	12	’s	’s	PART
gujaf-76	15	13	annual	annual	ADJ
gujaf-76	15	14	reports	report	NOUN
gujaf-76	15	15	as	as	ADV
gujaf-76	15	16	well	well	ADV
gujaf-76	15	17	as	as	ADP
gujaf-76	15	18	standalone	standalone	ADJ
gujaf-76	15	19	sustainability	sustainability	NOUN
gujaf-76	15	20	reports	report	NOUN
gujaf-76	15	21	.	.	PUNCT
gujaf-76	16	1	however	however	ADV
gujaf-76	16	2	,	,	PUNCT
gujaf-76	16	3	data	datum	NOUN
gujaf-76	16	4	in	in	ADP
gujaf-76	16	5	relation	relation	NOUN
gujaf-76	16	6	financial	financial	ADJ
gujaf-76	16	7	performance	performance	NOUN
gujaf-76	16	8	were	be	AUX
gujaf-76	16	9	collected	collect	VERB
gujaf-76	16	10	from	from	ADP
gujaf-76	16	11	the	the	DET
gujaf-76	16	12	firm	firm	NOUN
gujaf-76	16	13	’s	’s	PART
gujaf-76	16	14	annual	annual	ADJ
gujaf-76	16	15	reports	report	NOUN
gujaf-76	16	16	.	.	PUNCT
gujaf-76	17	1	data	datum	NOUN
gujaf-76	17	2	for	for	ADP
gujaf-76	17	3	this	this	DET
gujaf-76	17	4	study	study	NOUN
gujaf-76	17	5	were	be	AUX
gujaf-76	17	6	analyse	analyse	NOUN
gujaf-76	17	7	using	use	VERB
gujaf-76	17	8	stata	stata	NOUN
gujaf-76	17	9	13	13	NUM
gujaf-76	17	10	statistical	statistical	ADJ
gujaf-76	17	11	software	software	NOUN
gujaf-76	17	12	.	.	PUNCT
gujaf-76	18	1	the	the	DET
gujaf-76	18	2	regression	regression	NOUN
gujaf-76	18	3	result	result	NOUN
gujaf-76	18	4	revealed	reveal	VERB
gujaf-76	18	5	that	that	SCONJ
gujaf-76	18	6	economic	economic	ADJ
gujaf-76	18	7	sustainability	sustainability	NOUN
gujaf-76	18	8	has	have	VERB
gujaf-76	18	9	a	a	DET
gujaf-76	18	10	positive	positive	ADJ
gujaf-76	18	11	insignificant	insignificant	ADJ
gujaf-76	18	12	effect	effect	NOUN
gujaf-76	18	13	on	on	ADP
gujaf-76	18	14	roa	roa	PROPN
gujaf-76	18	15	;	;	PUNCT
gujaf-76	18	16	environmental	environmental	ADJ
gujaf-76	18	17	sustainability	sustainability	NOUN
gujaf-76	18	18	has	have	VERB
gujaf-76	18	19	a	a	DET
gujaf-76	18	20	positive	positive	ADJ
gujaf-76	18	21	significant	significant	ADJ
gujaf-76	18	22	effect	effect	NOUN
gujaf-76	18	23	on	on	ADP
gujaf-76	18	24	roa	roa	PROPN
gujaf-76	18	25	while	while	SCONJ
gujaf-76	18	26	social	social	ADJ
gujaf-76	18	27	sustainability	sustainability	NOUN
gujaf-76	18	28	has	have	VERB
gujaf-76	18	29	a	a	DET
gujaf-76	18	30	positive	positive	ADJ
gujaf-76	18	31	insignificant	insignificant	ADJ
gujaf-76	18	32	effect	effect	NOUN
gujaf-76	18	33	on	on	ADP
gujaf-76	18	34	roa	roa	PROPN
gujaf-76	18	35	.	.	PUNCT
gujaf-76	19	1	based	base	VERB
gujaf-76	19	2	on	on	ADP
gujaf-76	19	3	the	the	DET
gujaf-76	19	4	findings	finding	NOUN
gujaf-76	19	5	,	,	PUNCT
gujaf-76	19	6	this	this	DET
gujaf-76	19	7	study	study	NOUN
gujaf-76	19	8	therefore	therefore	ADV
gujaf-76	19	9	,	,	PUNCT
gujaf-76	19	10	concludes	conclude	VERB
gujaf-76	19	11	that	that	SCONJ
gujaf-76	19	12	sustainability	sustainability	NOUN
gujaf-76	19	13	reporting	reporting	NOUN
gujaf-76	19	14	has	have	VERB
gujaf-76	19	15	a	a	DET
gujaf-76	19	16	significant	significant	ADJ
gujaf-76	19	17	effect	effect	NOUN
gujaf-76	19	18	on	on	ADP
gujaf-76	19	19	the	the	DET
gujaf-76	19	20	financial	financial	ADJ
gujaf-76	19	21	performance	performance	NOUN
gujaf-76	19	22	of	of	ADP
gujaf-76	19	23	listed	list	VERB
gujaf-76	19	24	oil	oil	NOUN
gujaf-76	19	25	and	and	CCONJ
gujaf-76	19	26	gas	gas	NOUN
gujaf-76	19	27	firms	firm	NOUN
gujaf-76	19	28	in	in	ADP
gujaf-76	19	29	nigeria	nigeria	PROPN
gujaf-76	19	30	.	.	PUNCT
gujaf-76	20	1	this	this	DET
gujaf-76	20	2	study	study	NOUN
gujaf-76	20	3	therefore	therefore	ADV
gujaf-76	20	4	,	,	PUNCT
gujaf-76	20	5	recommends	recommend	VERB
gujaf-76	20	6	among	among	ADP
gujaf-76	20	7	others	other	NOUN
gujaf-76	20	8	that	that	SCONJ
gujaf-76	20	9	,	,	PUNCT
gujaf-76	20	10	listed	list	VERB
gujaf-76	20	11	nigerian	nigerian	ADJ
gujaf-76	20	12	oil	oil	NOUN
gujaf-76	20	13	and	and	CCONJ
gujaf-76	20	14	gas	gas	NOUN
gujaf-76	20	15	firms	firm	NOUN
gujaf-76	20	16	should	should	AUX
gujaf-76	20	17	emphasize	emphasize	VERB
gujaf-76	20	18	more	more	ADV
gujaf-76	20	19	on	on	ADP
gujaf-76	20	20	reporting	report	VERB
gujaf-76	20	21	their	their	PRON
gujaf-76	20	22	sustainability	sustainability	NOUN
gujaf-76	20	23	activities	activity	NOUN
gujaf-76	20	24	as	as	SCONJ
gujaf-76	20	25	it	it	PRON
gujaf-76	20	26	is	be	AUX
gujaf-76	20	27	capable	capable	ADJ
gujaf-76	20	28	of	of	ADP
gujaf-76	20	29	improving	improve	VERB
gujaf-76	20	30	their	their	PRON
gujaf-76	20	31	financial	financial	ADJ
gujaf-76	20	32	performance	performance	NOUN
gujaf-76	20	33	.	.	PUNCT
gujaf-76	21	1	the	the	DET
gujaf-76	21	2	policy	policy	NOUN
gujaf-76	21	3	makers	maker	NOUN
gujaf-76	21	4	and	and	CCONJ
gujaf-76	21	5	standard	standard	ADJ
gujaf-76	21	6	setting	set	VERB
gujaf-76	21	7	organisations	organisation	NOUN
gujaf-76	21	8	should	should	AUX
gujaf-76	21	9	facilitate	facilitate	VERB
gujaf-76	21	10	the	the	DET
gujaf-76	21	11	issuance	issuance	NOUN
gujaf-76	21	12	of	of	ADP
gujaf-76	21	13	a	a	DET
gujaf-76	21	14	sector	sector	NOUN
gujaf-76	21	15	specific	specific	ADJ
gujaf-76	21	16	reporting	reporting	NOUN
gujaf-76	21	17	guidelines	guideline	NOUN
gujaf-76	21	18	to	to	PART
gujaf-76	21	19	facilitate	facilitate	VERB
gujaf-76	21	20	compliance	compliance	NOUN
gujaf-76	21	21	.	.	PUNCT
gujaf-76	22	1	keywords	keyword	NOUN
gujaf-76	22	2	:	:	PUNCT
gujaf-76	22	3	sustainability	sustainability	NOUN
gujaf-76	22	4	reporting	reporting	NOUN
gujaf-76	22	5	,	,	PUNCT
gujaf-76	22	6	environmental	environmental	ADJ
gujaf-76	22	7	reporting	reporting	NOUN
gujaf-76	22	8	,	,	PUNCT
gujaf-76	22	9	return	return	VERB
gujaf-76	22	10	on	on	ADP
gujaf-76	22	11	assets	asset	NOUN
gujaf-76	22	12	,	,	PUNCT
gujaf-76	22	13	oil	oil	NOUN
gujaf-76	22	14	and	and	CCONJ
gujaf-76	22	15	gas	gas	NOUN
gujaf-76	22	16	firms	firm	NOUN
gujaf-76	22	17	mailto:yazidkabirdabai@gmail.com	mailto:yazidkabirdabai@gmail.com	X
gujaf-76	22	18	gusau	gusau	PROPN
gujaf-76	22	19	journal	journal	PROPN
gujaf-76	22	20	of	of	ADP
gujaf-76	22	21	accounting	accounting	NOUN
gujaf-76	22	22	and	and	CCONJ
gujaf-76	22	23	finance	finance	NOUN
gujaf-76	22	24	,	,	PUNCT
gujaf-76	22	25	vol	vol	NOUN
gujaf-76	22	26	.	.	PROPN
gujaf-76	22	27	2	2	NUM
gujaf-76	22	28	,	,	PUNCT
gujaf-76	22	29	issue	issue	NOUN
gujaf-76	22	30	3	3	NUM
gujaf-76	22	31	,	,	PUNCT
gujaf-76	22	32	april	april	PROPN
gujaf-76	22	33	,	,	PUNCT
gujaf-76	22	34	2021	2021	NUM
gujaf-76	22	35	3	3	NUM
gujaf-76	22	36	1	1	NUM
gujaf-76	22	37	.	.	PUNCT
gujaf-76	23	1	introduction	introduction	NOUN
gujaf-76	23	2	business	business	NOUN
gujaf-76	23	3	organizations	organization	NOUN
gujaf-76	23	4	are	be	AUX
gujaf-76	23	5	known	know	VERB
gujaf-76	23	6	with	with	ADP
gujaf-76	23	7	the	the	DET
gujaf-76	23	8	main	main	ADJ
gujaf-76	23	9	objective	objective	NOUN
gujaf-76	23	10	of	of	ADP
gujaf-76	23	11	maximizing	maximize	VERB
gujaf-76	23	12	shareholders	shareholder	NOUN
gujaf-76	23	13	’	'	PUNCT
gujaf-76	23	14	wealth	wealth	NOUN
gujaf-76	23	15	.	.	PUNCT
gujaf-76	24	1	therefore	therefore	ADV
gujaf-76	24	2	,	,	PUNCT
gujaf-76	24	3	to	to	PART
gujaf-76	24	4	achieve	achieve	VERB
gujaf-76	24	5	the	the	DET
gujaf-76	24	6	main	main	ADJ
gujaf-76	24	7	objective	objective	NOUN
gujaf-76	24	8	of	of	ADP
gujaf-76	24	9	establishing	establish	VERB
gujaf-76	24	10	business	business	NOUN
gujaf-76	24	11	firms	firm	NOUN
gujaf-76	24	12	,	,	PUNCT
gujaf-76	24	13	business	business	NOUN
gujaf-76	24	14	organizations	organization	NOUN
gujaf-76	24	15	should	should	AUX
gujaf-76	24	16	also	also	ADV
gujaf-76	24	17	take	take	VERB
gujaf-76	24	18	into	into	ADP
gujaf-76	24	19	consideration	consideration	NOUN
gujaf-76	24	20	the	the	DET
gujaf-76	24	21	interest	interest	NOUN
gujaf-76	24	22	of	of	ADP
gujaf-76	24	23	other	other	ADJ
gujaf-76	24	24	stakeholders	stakeholder	NOUN
gujaf-76	24	25	who	who	PRON
gujaf-76	24	26	are	be	AUX
gujaf-76	24	27	generally	generally	ADV
gujaf-76	24	28	or	or	CCONJ
gujaf-76	24	29	specifically	specifically	ADV
gujaf-76	24	30	been	be	AUX
gujaf-76	24	31	influenced	influence	VERB
gujaf-76	24	32	by	by	ADP
gujaf-76	24	33	the	the	DET
gujaf-76	24	34	activities	activity	NOUN
gujaf-76	24	35	of	of	ADP
gujaf-76	24	36	modern	modern	ADJ
gujaf-76	24	37	business	business	NOUN
gujaf-76	24	38	.	.	PUNCT
gujaf-76	25	1	firms	firm	NOUN
gujaf-76	25	2	are	be	AUX
gujaf-76	25	3	normally	normally	ADV
gujaf-76	25	4	acknowledged	acknowledge	VERB
gujaf-76	25	5	with	with	SCONJ
gujaf-76	25	6	an	an	DET
gujaf-76	25	7	objective	objective	NOUN
gujaf-76	25	8	to	to	PART
gujaf-76	25	9	improve	improve	VERB
gujaf-76	25	10	shareholder	shareholder	NOUN
gujaf-76	25	11	’s	’s	PART
gujaf-76	25	12	welfare	welfare	NOUN
gujaf-76	25	13	and	and	CCONJ
gujaf-76	25	14	at	at	ADP
gujaf-76	25	15	the	the	DET
gujaf-76	25	16	same	same	ADJ
gujaf-76	25	17	time	time	NOUN
gujaf-76	25	18	remain	remain	VERB
gujaf-76	25	19	profitable	profitable	ADJ
gujaf-76	25	20	.	.	PUNCT
gujaf-76	26	1	however	however	ADV
gujaf-76	26	2	,	,	PUNCT
gujaf-76	26	3	in	in	ADP
gujaf-76	26	4	most	most	ADJ
gujaf-76	26	5	cases	case	NOUN
gujaf-76	26	6	,	,	PUNCT
gujaf-76	26	7	operations	operation	NOUN
gujaf-76	26	8	and	and	CCONJ
gujaf-76	26	9	activities	activity	NOUN
gujaf-76	26	10	carried	carry	VERB
gujaf-76	26	11	on	on	ADP
gujaf-76	26	12	by	by	ADP
gujaf-76	26	13	these	these	DET
gujaf-76	26	14	organizations	organization	NOUN
gujaf-76	26	15	affect	affect	VERB
gujaf-76	26	16	the	the	DET
gujaf-76	26	17	environment	environment	NOUN
gujaf-76	26	18	in	in	ADP
gujaf-76	26	19	which	which	PRON
gujaf-76	26	20	they	they	PRON
gujaf-76	26	21	are	be	AUX
gujaf-76	26	22	situated	situate	VERB
gujaf-76	26	23	as	as	ADV
gujaf-76	26	24	well	well	ADV
gujaf-76	26	25	as	as	ADP
gujaf-76	26	26	the	the	DET
gujaf-76	26	27	larger	large	ADJ
gujaf-76	26	28	environment	environment	NOUN
gujaf-76	26	29	.	.	PUNCT
gujaf-76	27	1	as	as	ADP
gujaf-76	27	2	from	from	ADP
gujaf-76	27	3	2010	2010	NUM
gujaf-76	27	4	,	,	PUNCT
gujaf-76	27	5	sustainability	sustainability	NOUN
gujaf-76	27	6	has	have	AUX
gujaf-76	27	7	gradually	gradually	ADV
gujaf-76	27	8	become	become	VERB
gujaf-76	27	9	a	a	DET
gujaf-76	27	10	subject	subject	NOUN
gujaf-76	27	11	of	of	ADP
gujaf-76	27	12	interest	interest	NOUN
gujaf-76	27	13	around	around	ADP
gujaf-76	27	14	the	the	DET
gujaf-76	27	15	globe	globe	NOUN
gujaf-76	27	16	.	.	PUNCT
gujaf-76	28	1	apart	apart	ADV
gujaf-76	28	2	from	from	ADP
gujaf-76	28	3	the	the	DET
gujaf-76	28	4	compulsory	compulsory	ADJ
gujaf-76	28	5	reporting	reporting	NOUN
gujaf-76	28	6	of	of	ADP
gujaf-76	28	7	financial	financial	ADJ
gujaf-76	28	8	performance	performance	NOUN
gujaf-76	28	9	,	,	PUNCT
gujaf-76	28	10	some	some	DET
gujaf-76	28	11	companies	company	NOUN
gujaf-76	28	12	or	or	CCONJ
gujaf-76	28	13	firms	firm	NOUN
gujaf-76	28	14	engaged	engage	VERB
gujaf-76	28	15	in	in	ADP
gujaf-76	28	16	reporting	report	VERB
gujaf-76	28	17	some	some	PRON
gujaf-76	28	18	of	of	ADP
gujaf-76	28	19	their	their	PRON
gujaf-76	28	20	non	non	ADJ
gujaf-76	28	21	-	-	ADJ
gujaf-76	28	22	financial	financial	ADJ
gujaf-76	28	23	performance	performance	NOUN
gujaf-76	28	24	and	and	CCONJ
gujaf-76	28	25	activities	activity	NOUN
gujaf-76	28	26	which	which	PRON
gujaf-76	28	27	are	be	AUX
gujaf-76	28	28	indeed	indeed	ADV
gujaf-76	28	29	significant	significant	ADJ
gujaf-76	28	30	and	and	CCONJ
gujaf-76	28	31	integral	integral	ADJ
gujaf-76	28	32	to	to	ADP
gujaf-76	28	33	the	the	DET
gujaf-76	28	34	improvement	improvement	NOUN
gujaf-76	28	35	of	of	ADP
gujaf-76	28	36	their	their	PRON
gujaf-76	28	37	financial	financial	ADJ
gujaf-76	28	38	performance	performance	NOUN
gujaf-76	28	39	.	.	PUNCT
gujaf-76	29	1	therefore	therefore	ADV
gujaf-76	29	2	,	,	PUNCT
gujaf-76	29	3	necessary	necessary	ADJ
gujaf-76	29	4	gauge	gauge	NOUN
gujaf-76	29	5	should	should	AUX
gujaf-76	29	6	be	be	AUX
gujaf-76	29	7	taken	take	VERB
gujaf-76	29	8	to	to	PART
gujaf-76	29	9	determine	determine	VERB
gujaf-76	29	10	and	and	CCONJ
gujaf-76	29	11	reports	report	VERB
gujaf-76	29	12	the	the	DET
gujaf-76	29	13	degree	degree	NOUN
gujaf-76	29	14	to	to	PART
gujaf-76	29	15	which	which	PRON
gujaf-76	29	16	the	the	DET
gujaf-76	29	17	firm	firm	NOUN
gujaf-76	29	18	has	have	AUX
gujaf-76	29	19	impacted	impact	VERB
gujaf-76	29	20	on	on	ADP
gujaf-76	29	21	the	the	DET
gujaf-76	29	22	society	society	NOUN
gujaf-76	29	23	from	from	ADP
gujaf-76	29	24	period	period	NOUN
gujaf-76	29	25	to	to	ADP
gujaf-76	29	26	period	period	NOUN
gujaf-76	29	27	.	.	PUNCT
gujaf-76	30	1	sustainability	sustainability	NOUN
gujaf-76	30	2	reporting	reporting	NOUN
gujaf-76	30	3	(	(	PUNCT
gujaf-76	30	4	sr	sr	PROPN
gujaf-76	30	5	)	)	PUNCT
gujaf-76	30	6	offers	offer	VERB
gujaf-76	30	7	the	the	DET
gujaf-76	30	8	best	good	ADJ
gujaf-76	30	9	option	option	NOUN
gujaf-76	30	10	for	for	ADP
gujaf-76	30	11	reconciling	reconcile	VERB
gujaf-76	30	12	all	all	DET
gujaf-76	30	13	the	the	DET
gujaf-76	30	14	doubts	doubt	NOUN
gujaf-76	30	15	and	and	CCONJ
gujaf-76	30	16	information	information	NOUN
gujaf-76	30	17	needs	need	NOUN
gujaf-76	30	18	of	of	ADP
gujaf-76	30	19	the	the	DET
gujaf-76	30	20	stakeholders	stakeholder	NOUN
gujaf-76	30	21	.	.	PUNCT
gujaf-76	31	1	financial	financial	ADJ
gujaf-76	31	2	performance	performance	NOUN
gujaf-76	31	3	(	(	PUNCT
gujaf-76	31	4	fp	fp	X
gujaf-76	31	5	)	)	PUNCT
gujaf-76	31	6	refers	refer	VERB
gujaf-76	31	7	to	to	ADP
gujaf-76	31	8	a	a	DET
gujaf-76	31	9	financial	financial	ADJ
gujaf-76	31	10	benefit	benefit	NOUN
gujaf-76	31	11	accruing	accrue	VERB
gujaf-76	31	12	to	to	ADP
gujaf-76	31	13	a	a	DET
gujaf-76	31	14	firm	firm	NOUN
gujaf-76	31	15	as	as	ADP
gujaf-76	31	16	a	a	DET
gujaf-76	31	17	result	result	NOUN
gujaf-76	31	18	of	of	ADP
gujaf-76	31	19	investing	invest	VERB
gujaf-76	31	20	in	in	ADP
gujaf-76	31	21	a	a	DET
gujaf-76	31	22	particular	particular	ADJ
gujaf-76	31	23	business	business	NOUN
gujaf-76	31	24	activity	activity	NOUN
gujaf-76	31	25	.	.	PUNCT
gujaf-76	32	1	fp	fp	PROPN
gujaf-76	32	2	is	be	AUX
gujaf-76	32	3	also	also	ADV
gujaf-76	32	4	described	describe	VERB
gujaf-76	32	5	as	as	ADP
gujaf-76	32	6	the	the	DET
gujaf-76	32	7	reward	reward	NOUN
gujaf-76	32	8	of	of	ADP
gujaf-76	32	9	an	an	DET
gujaf-76	32	10	entrepreneur	entrepreneur	NOUN
gujaf-76	32	11	for	for	ADP
gujaf-76	32	12	investing	invest	VERB
gujaf-76	32	13	his	his	PRON
gujaf-76	32	14	recourses	recourse	NOUN
gujaf-76	32	15	in	in	ADP
gujaf-76	32	16	a	a	DET
gujaf-76	32	17	particular	particular	ADJ
gujaf-76	32	18	business	business	NOUN
gujaf-76	32	19	activity	activity	NOUN
gujaf-76	32	20	.	.	PUNCT
gujaf-76	33	1	fp	fp	PROPN
gujaf-76	33	2	is	be	AUX
gujaf-76	33	3	the	the	DET
gujaf-76	33	4	bottom	bottom	ADJ
gujaf-76	33	5	line	line	NOUN
gujaf-76	33	6	that	that	PRON
gujaf-76	33	7	indicates	indicate	VERB
gujaf-76	33	8	the	the	DET
gujaf-76	33	9	efficiency	efficiency	NOUN
gujaf-76	33	10	of	of	ADP
gujaf-76	33	11	an	an	DET
gujaf-76	33	12	entrepreneur	entrepreneur	NOUN
gujaf-76	33	13	or	or	CCONJ
gujaf-76	33	14	company	company	NOUN
gujaf-76	33	15	’s	’s	PART
gujaf-76	33	16	management	management	NOUN
gujaf-76	33	17	in	in	ADP
gujaf-76	33	18	managing	manage	VERB
gujaf-76	33	19	shareholder	shareholder	NOUN
gujaf-76	33	20	’s	’s	PART
gujaf-76	33	21	wealth	wealth	NOUN
gujaf-76	33	22	.	.	PUNCT
gujaf-76	34	1	the	the	DET
gujaf-76	34	2	firm	firm	NOUN
gujaf-76	34	3	’s	’s	PART
gujaf-76	34	4	profitability	profitability	NOUN
gujaf-76	34	5	is	be	AUX
gujaf-76	34	6	the	the	DET
gujaf-76	34	7	yardstick	yardstick	NOUN
gujaf-76	34	8	through	through	ADP
gujaf-76	34	9	which	which	DET
gujaf-76	34	10	firm	firm	NOUN
gujaf-76	34	11	’s	’s	PART
gujaf-76	34	12	performance	performance	NOUN
gujaf-76	34	13	is	be	AUX
gujaf-76	34	14	measured	measure	VERB
gujaf-76	34	15	.	.	PUNCT
gujaf-76	35	1	it	it	PRON
gujaf-76	35	2	’s	’	VERB
gujaf-76	35	3	an	an	DET
gujaf-76	35	4	important	important	ADJ
gujaf-76	35	5	aspect	aspect	NOUN
gujaf-76	35	6	in	in	ADP
gujaf-76	35	7	determining	determine	VERB
gujaf-76	35	8	the	the	DET
gujaf-76	35	9	efficiency	efficiency	NOUN
gujaf-76	35	10	and	and	CCONJ
gujaf-76	35	11	effectiveness	effectiveness	NOUN
gujaf-76	35	12	of	of	ADP
gujaf-76	35	13	management	management	NOUN
gujaf-76	35	14	particularly	particularly	ADV
gujaf-76	35	15	in	in	ADP
gujaf-76	35	16	the	the	DET
gujaf-76	35	17	utilization	utilization	NOUN
gujaf-76	35	18	of	of	ADP
gujaf-76	35	19	investment	investment	NOUN
gujaf-76	35	20	made	make	VERB
gujaf-76	35	21	by	by	ADP
gujaf-76	35	22	shareholders	shareholder	NOUN
gujaf-76	35	23	to	to	PART
gujaf-76	35	24	create	create	VERB
gujaf-76	35	25	more	more	ADJ
gujaf-76	35	26	wealth	wealth	NOUN
gujaf-76	35	27	as	as	ADP
gujaf-76	35	28	a	a	DET
gujaf-76	35	29	return	return	NOUN
gujaf-76	35	30	to	to	ADP
gujaf-76	35	31	the	the	DET
gujaf-76	35	32	amount	amount	NOUN
gujaf-76	35	33	invested	invest	VERB
gujaf-76	35	34	.	.	PUNCT
gujaf-76	36	1	the	the	DET
gujaf-76	36	2	concept	concept	NOUN
gujaf-76	36	3	of	of	ADP
gujaf-76	36	4	fp	fp	X
gujaf-76	36	5	can	can	AUX
gujaf-76	36	6	be	be	AUX
gujaf-76	36	7	referred	refer	VERB
gujaf-76	36	8	to	to	ADP
gujaf-76	36	9	as	as	ADP
gujaf-76	36	10	the	the	DET
gujaf-76	36	11	act	act	NOUN
gujaf-76	36	12	of	of	ADP
gujaf-76	36	13	measuring	measure	VERB
gujaf-76	36	14	the	the	DET
gujaf-76	36	15	firms	firm	NOUN
gujaf-76	36	16	’	’	PART
gujaf-76	36	17	policy	policy	NOUN
gujaf-76	36	18	and	and	CCONJ
gujaf-76	36	19	operations	operation	NOUN
gujaf-76	36	20	in	in	ADP
gujaf-76	36	21	monetary	monetary	ADJ
gujaf-76	36	22	term	term	NOUN
gujaf-76	36	23	,	,	PUNCT
gujaf-76	36	24	the	the	DET
gujaf-76	36	25	results	result	NOUN
gujaf-76	36	26	of	of	ADP
gujaf-76	36	27	this	this	PRON
gujaf-76	36	28	is	be	AUX
gujaf-76	36	29	determine	determine	NOUN
gujaf-76	36	30	in	in	ADP
gujaf-76	36	31	the	the	DET
gujaf-76	36	32	firm	firm	NOUN
gujaf-76	36	33	’s	’s	PART
gujaf-76	36	34	return	return	NOUN
gujaf-76	36	35	on	on	ADP
gujaf-76	36	36	assets	asset	NOUN
gujaf-76	36	37	(	(	PUNCT
gujaf-76	36	38	roa	roa	NOUN
gujaf-76	36	39	)	)	PUNCT
gujaf-76	36	40	,	,	PUNCT
gujaf-76	36	41	return	return	VERB
gujaf-76	36	42	on	on	ADP
gujaf-76	36	43	equity	equity	NOUN
gujaf-76	36	44	(	(	PUNCT
gujaf-76	36	45	roe	roe	PROPN
gujaf-76	36	46	)	)	PUNCT
gujaf-76	36	47	,	,	PUNCT
gujaf-76	36	48	earning	earn	VERB
gujaf-76	36	49	per	per	ADP
gujaf-76	36	50	share	share	NOUN
gujaf-76	36	51	(	(	PUNCT
gujaf-76	36	52	eps	eps	PROPN
gujaf-76	36	53	)	)	PUNCT
gujaf-76	36	54	and	and	CCONJ
gujaf-76	36	55	net	net	ADJ
gujaf-76	36	56	profit	profit	NOUN
gujaf-76	36	57	margin	margin	NOUN
gujaf-76	36	58	(	(	PUNCT
gujaf-76	36	59	abbas	abbas	PROPN
gujaf-76	36	60	&	&	CCONJ
gujaf-76	36	61	olatoro	olatoro	VERB
gujaf-76	36	62	,	,	PUNCT
gujaf-76	36	63	2018	2018	NUM
gujaf-76	36	64	)	)	PUNCT
gujaf-76	36	65	.	.	PUNCT
gujaf-76	37	1	sustainability	sustainability	NOUN
gujaf-76	37	2	reporting	reporting	NOUN
gujaf-76	37	3	(	(	PUNCT
gujaf-76	37	4	sr	sr	PROPN
gujaf-76	37	5	)	)	PUNCT
gujaf-76	37	6	is	be	AUX
gujaf-76	37	7	one	one	NUM
gujaf-76	37	8	of	of	ADP
gujaf-76	37	9	the	the	DET
gujaf-76	37	10	non	non	ADJ
gujaf-76	37	11	-	-	ADJ
gujaf-76	37	12	financial	financial	ADJ
gujaf-76	37	13	reports	report	NOUN
gujaf-76	37	14	produce	produce	VERB
gujaf-76	37	15	by	by	ADP
gujaf-76	37	16	firms	firm	NOUN
gujaf-76	37	17	either	either	CCONJ
gujaf-76	37	18	as	as	ADP
gujaf-76	37	19	a	a	DET
gujaf-76	37	20	standalone	standalone	ADJ
gujaf-76	37	21	sustainability	sustainability	NOUN
gujaf-76	37	22	report	report	NOUN
gujaf-76	37	23	or	or	CCONJ
gujaf-76	37	24	integrated	integrate	VERB
gujaf-76	37	25	in	in	ADP
gujaf-76	37	26	the	the	DET
gujaf-76	37	27	company	company	NOUN
gujaf-76	37	28	’s	’s	PART
gujaf-76	37	29	annual	annual	ADJ
gujaf-76	37	30	reports	report	NOUN
gujaf-76	37	31	and	and	CCONJ
gujaf-76	37	32	accounts	account	NOUN
gujaf-76	37	33	.	.	PUNCT
gujaf-76	38	1	sr	sr	PROPN
gujaf-76	38	2	can	can	AUX
gujaf-76	38	3	be	be	AUX
gujaf-76	38	4	described	describe	VERB
gujaf-76	38	5	as	as	ADP
gujaf-76	38	6	the	the	DET
gujaf-76	38	7	practice	practice	NOUN
gujaf-76	38	8	of	of	ADP
gujaf-76	38	9	reporting	reporting	NOUN
gujaf-76	38	10	by	by	ADP
gujaf-76	38	11	firms	firm	NOUN
gujaf-76	38	12	or	or	CCONJ
gujaf-76	38	13	companies	company	NOUN
gujaf-76	38	14	of	of	ADP
gujaf-76	38	15	such	such	ADJ
gujaf-76	38	16	factors	factor	NOUN
gujaf-76	38	17	that	that	PRON
gujaf-76	38	18	are	be	AUX
gujaf-76	38	19	integral	integral	ADJ
gujaf-76	38	20	to	to	ADP
gujaf-76	38	21	the	the	DET
gujaf-76	38	22	attainment	attainment	NOUN
gujaf-76	38	23	of	of	ADP
gujaf-76	38	24	the	the	DET
gujaf-76	38	25	united	united	PROPN
gujaf-76	38	26	nations	nations	PROPN
gujaf-76	38	27	’	'	PUNCT
gujaf-76	38	28	sustainable	sustainable	ADJ
gujaf-76	38	29	development	development	NOUN
gujaf-76	38	30	goals	goal	NOUN
gujaf-76	38	31	.	.	PUNCT
gujaf-76	39	1	sustainability	sustainability	NOUN
gujaf-76	39	2	is	be	AUX
gujaf-76	39	3	one	one	NUM
gujaf-76	39	4	of	of	ADP
gujaf-76	39	5	the	the	DET
gujaf-76	39	6	most	most	ADV
gujaf-76	39	7	crucial	crucial	ADJ
gujaf-76	39	8	issues	issue	NOUN
gujaf-76	39	9	faced	face	VERB
gujaf-76	39	10	by	by	ADP
gujaf-76	39	11	many	many	ADJ
gujaf-76	39	12	organizations	organization	NOUN
gujaf-76	39	13	.	.	PUNCT
gujaf-76	40	1	global	global	ADJ
gujaf-76	40	2	reporting	reporting	NOUN
gujaf-76	40	3	initiative	initiative	NOUN
gujaf-76	40	4	,	,	PUNCT
gujaf-76	40	5	gri	gri	PROPN
gujaf-76	40	6	(	(	PUNCT
gujaf-76	40	7	2011	2011	NUM
gujaf-76	40	8	)	)	PUNCT
gujaf-76	40	9	defines	define	VERB
gujaf-76	40	10	sr	sr	PROPN
gujaf-76	40	11	as	as	ADP
gujaf-76	40	12	the	the	DET
gujaf-76	40	13	activities	activity	NOUN
gujaf-76	40	14	and	and	CCONJ
gujaf-76	40	15	practice	practice	NOUN
gujaf-76	40	16	which	which	PRON
gujaf-76	40	17	is	be	AUX
gujaf-76	40	18	concern	concern	NOUN
gujaf-76	40	19	with	with	ADP
gujaf-76	40	20	measuring	measure	VERB
gujaf-76	40	21	,	,	PUNCT
gujaf-76	40	22	disclosing	disclosing	NOUN
gujaf-76	40	23	,	,	PUNCT
gujaf-76	40	24	and	and	CCONJ
gujaf-76	40	25	being	be	AUX
gujaf-76	40	26	accountable	accountable	ADJ
gujaf-76	40	27	to	to	ADP
gujaf-76	40	28	the	the	DET
gujaf-76	40	29	needs	need	NOUN
gujaf-76	40	30	and	and	CCONJ
gujaf-76	40	31	interest	interest	NOUN
gujaf-76	40	32	of	of	ADP
gujaf-76	40	33	firm	firm	NOUN
gujaf-76	40	34	’s	’s	PART
gujaf-76	40	35	internal	internal	ADJ
gujaf-76	40	36	and	and	CCONJ
gujaf-76	40	37	external	external	ADJ
gujaf-76	40	38	stakeholders	stakeholder	NOUN
gujaf-76	40	39	for	for	ADP
gujaf-76	40	40	organizational	organizational	ADJ
gujaf-76	40	41	effort	effort	NOUN
gujaf-76	40	42	towards	towards	ADP
gujaf-76	40	43	the	the	DET
gujaf-76	40	44	attainment	attainment	NOUN
gujaf-76	40	45	of	of	ADP
gujaf-76	40	46	sustainable	sustainable	ADJ
gujaf-76	40	47	development	development	NOUN
gujaf-76	40	48	goals	goal	NOUN
gujaf-76	40	49	.	.	PUNCT
gujaf-76	41	1	the	the	DET
gujaf-76	41	2	expectation	expectation	NOUN
gujaf-76	41	3	to	to	PART
gujaf-76	41	4	maximize	maximize	VERB
gujaf-76	41	5	shareholders	shareholder	NOUN
gujaf-76	41	6	’	'	PUNCT
gujaf-76	41	7	fund	fund	NOUN
gujaf-76	41	8	have	have	AUX
gujaf-76	41	9	traditionally	traditionally	ADV
gujaf-76	41	10	dominated	dominate	VERB
gujaf-76	41	11	the	the	DET
gujaf-76	41	12	corporate	corporate	ADJ
gujaf-76	41	13	policy	policy	NOUN
gujaf-76	41	14	of	of	ADP
gujaf-76	41	15	many	many	ADJ
gujaf-76	41	16	business	business	NOUN
gujaf-76	41	17	entities	entity	NOUN
gujaf-76	41	18	.	.	PUNCT
gujaf-76	42	1	the	the	DET
gujaf-76	42	2	reasons	reason	NOUN
gujaf-76	42	3	had	have	AUX
gujaf-76	42	4	been	be	AUX
gujaf-76	42	5	that	that	SCONJ
gujaf-76	42	6	since	since	SCONJ
gujaf-76	42	7	the	the	DET
gujaf-76	42	8	company	company	NOUN
gujaf-76	42	9	’s	’s	PART
gujaf-76	42	10	management	management	NOUN
gujaf-76	42	11	control	control	VERB
gujaf-76	42	12	its	its	PRON
gujaf-76	42	13	affairs	affair	NOUN
gujaf-76	42	14	on	on	ADP
gujaf-76	42	15	behalf	behalf	NOUN
gujaf-76	42	16	of	of	ADP
gujaf-76	42	17	shareholders	shareholder	NOUN
gujaf-76	42	18	,	,	PUNCT
gujaf-76	42	19	the	the	DET
gujaf-76	42	20	shareholders	shareholder	NOUN
gujaf-76	42	21	main	main	ADJ
gujaf-76	42	22	interest	interest	NOUN
gujaf-76	42	23	of	of	ADP
gujaf-76	42	24	profit	profit	NOUN
gujaf-76	42	25	maximization	maximization	NOUN
gujaf-76	42	26	would	would	AUX
gujaf-76	42	27	be	be	AUX
gujaf-76	42	28	regarded	regard	VERB
gujaf-76	42	29	vital	vital	ADV
gujaf-76	42	30	in	in	ADP
gujaf-76	42	31	order	order	NOUN
gujaf-76	42	32	for	for	SCONJ
gujaf-76	42	33	the	the	DET
gujaf-76	42	34	business	business	NOUN
gujaf-76	42	35	to	to	PART
gujaf-76	42	36	remain	remain	VERB
gujaf-76	42	37	successful	successful	ADJ
gujaf-76	42	38	.	.	PUNCT
gujaf-76	43	1	similarly	similarly	ADV
gujaf-76	43	2	,	,	PUNCT
gujaf-76	43	3	from	from	ADP
gujaf-76	43	4	the	the	DET
gujaf-76	43	5	beginning	beginning	NOUN
gujaf-76	43	6	of	of	ADP
gujaf-76	43	7	the	the	DET
gujaf-76	43	8	year	year	NOUN
gujaf-76	43	9	2000	2000	NUM
gujaf-76	43	10	,	,	PUNCT
gujaf-76	43	11	environmental	environmental	ADJ
gujaf-76	43	12	and	and	CCONJ
gujaf-76	43	13	social	social	ADJ
gujaf-76	43	14	issues	issue	NOUN
gujaf-76	43	15	arising	arise	VERB
gujaf-76	43	16	from	from	ADP
gujaf-76	43	17	business	business	NOUN
gujaf-76	43	18	operations	operation	NOUN
gujaf-76	43	19	and	and	CCONJ
gujaf-76	43	20	activities	activity	NOUN
gujaf-76	43	21	,	,	PUNCT
gujaf-76	43	22	such	such	ADJ
gujaf-76	43	23	as	as	ADP
gujaf-76	43	24	increasing	increase	VERB
gujaf-76	43	25	social	social	ADJ
gujaf-76	43	26	and	and	CCONJ
gujaf-76	43	27	ecological	ecological	ADJ
gujaf-76	43	28	setbacks	setback	NOUN
gujaf-76	43	29	specifically	specifically	ADV
gujaf-76	43	30	,	,	PUNCT
gujaf-76	43	31	economic	economic	ADJ
gujaf-76	43	32	and	and	CCONJ
gujaf-76	43	33	gender	gender	NOUN
gujaf-76	43	34	inequality	inequality	NOUN
gujaf-76	43	35	,	,	PUNCT
gujaf-76	43	36	human	human	ADJ
gujaf-76	43	37	rights	right	NOUN
gujaf-76	43	38	abuses	abuse	NOUN
gujaf-76	43	39	,	,	PUNCT
gujaf-76	43	40	carbon	carbon	NOUN
gujaf-76	43	41	emissions	emission	NOUN
gujaf-76	43	42	,	,	PUNCT
gujaf-76	43	43	oil	oil	NOUN
gujaf-76	43	44	spillage	spillage	NOUN
gujaf-76	43	45	,	,	PUNCT
gujaf-76	43	46	gas	gas	NOUN
gujaf-76	43	47	flaring	flaring	NOUN
gujaf-76	43	48	,	,	PUNCT
gujaf-76	43	49	global	global	ADJ
gujaf-76	43	50	warming	warming	NOUN
gujaf-76	43	51	,	,	PUNCT
gujaf-76	43	52	and	and	CCONJ
gujaf-76	43	53	various	various	ADJ
gujaf-76	43	54	levels	level	NOUN
gujaf-76	43	55	of	of	ADP
gujaf-76	43	56	environmental	environmental	ADJ
gujaf-76	43	57	degradation	degradation	NOUN
gujaf-76	43	58	requires	require	VERB
gujaf-76	43	59	firms	firm	NOUN
gujaf-76	43	60	to	to	PART
gujaf-76	43	61	be	be	AUX
gujaf-76	43	62	socially	socially	ADV
gujaf-76	43	63	and	and	CCONJ
gujaf-76	43	64	environmentally	environmentally	ADV
gujaf-76	43	65	responsible	responsible	ADJ
gujaf-76	43	66	(	(	PUNCT
gujaf-76	43	67	enquist	enquist	NOUN
gujaf-76	43	68	et	et	PROPN
gujaf-76	43	69	al	al	PROPN
gujaf-76	43	70	.	.	PROPN
gujaf-76	43	71	,	,	PUNCT
gujaf-76	43	72	2007	2007	NUM
gujaf-76	43	73	;	;	PUNCT
gujaf-76	43	74	lowitt	lowitt	VERB
gujaf-76	43	75	et	et	PROPN
gujaf-76	43	76	al	al	PROPN
gujaf-76	43	77	.	.	PROPN
gujaf-76	43	78	,	,	PUNCT
gujaf-76	43	79	2009	2009	NUM
gujaf-76	43	80	)	)	PUNCT
gujaf-76	43	81	.	.	PUNCT
gujaf-76	44	1	however	however	ADV
gujaf-76	44	2	,	,	PUNCT
gujaf-76	44	3	various	various	ADJ
gujaf-76	44	4	stakeholders	stakeholder	NOUN
gujaf-76	44	5	are	be	AUX
gujaf-76	44	6	constantly	constantly	ADV
gujaf-76	44	7	pushing	push	VERB
gujaf-76	44	8	business	business	NOUN
gujaf-76	44	9	organisations	organisation	NOUN
gujaf-76	44	10	to	to	PART
gujaf-76	44	11	published	publish	VERB
gujaf-76	44	12	reports	report	NOUN
gujaf-76	44	13	that	that	PRON
gujaf-76	44	14	will	will	AUX
gujaf-76	44	15	specifically	specifically	ADV
gujaf-76	44	16	disclose	disclose	VERB
gujaf-76	44	17	the	the	DET
gujaf-76	44	18	gusau	gusau	ADJ
gujaf-76	44	19	journal	journal	NOUN
gujaf-76	44	20	of	of	ADP
gujaf-76	44	21	accounting	accounting	NOUN
gujaf-76	44	22	and	and	CCONJ
gujaf-76	44	23	finance	finance	NOUN
gujaf-76	44	24	,	,	PUNCT
gujaf-76	44	25	vol	vol	NOUN
gujaf-76	44	26	.	.	PROPN
gujaf-76	44	27	2	2	NUM
gujaf-76	44	28	,	,	PUNCT
gujaf-76	44	29	issue	issue	NOUN
gujaf-76	44	30	3	3	NUM
gujaf-76	44	31	,	,	PUNCT
gujaf-76	44	32	april	april	PROPN
gujaf-76	44	33	,	,	PUNCT
gujaf-76	44	34	2021	2021	NUM
gujaf-76	44	35	4	4	NUM
gujaf-76	44	36	contribution	contribution	NOUN
gujaf-76	44	37	made	make	VERB
gujaf-76	44	38	by	by	ADP
gujaf-76	44	39	such	such	ADJ
gujaf-76	44	40	organisations	organisation	NOUN
gujaf-76	44	41	toward	toward	ADP
gujaf-76	44	42	environmental	environmental	ADJ
gujaf-76	44	43	protection	protection	NOUN
gujaf-76	44	44	,	,	PUNCT
gujaf-76	44	45	health	health	NOUN
gujaf-76	44	46	and	and	CCONJ
gujaf-76	44	47	safety	safety	NOUN
gujaf-76	44	48	;	;	PUNCT
gujaf-76	44	49	pollution	pollution	NOUN
gujaf-76	44	50	control	control	NOUN
gujaf-76	44	51	,	,	PUNCT
gujaf-76	44	52	ecological	ecological	ADJ
gujaf-76	44	53	safety	safety	NOUN
gujaf-76	44	54	as	as	ADV
gujaf-76	44	55	well	well	ADV
gujaf-76	44	56	as	as	ADP
gujaf-76	44	57	human	human	ADJ
gujaf-76	44	58	right	right	ADJ
gujaf-76	44	59	protection	protection	NOUN
gujaf-76	44	60	.	.	PUNCT
gujaf-76	45	1	despite	despite	SCONJ
gujaf-76	45	2	regulatory	regulatory	ADJ
gujaf-76	45	3	measures	measure	NOUN
gujaf-76	45	4	taken	take	VERB
gujaf-76	45	5	through	through	ADP
gujaf-76	45	6	regulatory	regulatory	ADJ
gujaf-76	45	7	authorities	authority	NOUN
gujaf-76	45	8	like	like	ADP
gujaf-76	45	9	the	the	DET
gujaf-76	45	10	securities	security	NOUN
gujaf-76	45	11	and	and	CCONJ
gujaf-76	45	12	exchange	exchange	PROPN
gujaf-76	45	13	commission	commission	PROPN
gujaf-76	45	14	(	(	PUNCT
gujaf-76	45	15	sec	sec	PROPN
gujaf-76	45	16	)	)	PUNCT
gujaf-76	45	17	and	and	CCONJ
gujaf-76	45	18	the	the	DET
gujaf-76	45	19	environmental	environmental	PROPN
gujaf-76	45	20	protection	protection	PROPN
gujaf-76	45	21	agency	agency	PROPN
gujaf-76	45	22	(	(	PUNCT
gujaf-76	45	23	epa	epa	PROPN
gujaf-76	45	24	)	)	PUNCT
gujaf-76	45	25	that	that	PRON
gujaf-76	45	26	ensure	ensure	VERB
gujaf-76	45	27	compliance	compliance	NOUN
gujaf-76	45	28	and	and	CCONJ
gujaf-76	45	29	accountability	accountability	NOUN
gujaf-76	45	30	by	by	ADP
gujaf-76	45	31	companies	company	NOUN
gujaf-76	45	32	,	,	PUNCT
gujaf-76	45	33	malpractice	malpractice	NOUN
gujaf-76	45	34	still	still	ADV
gujaf-76	45	35	occurs	occur	VERB
gujaf-76	45	36	.	.	PUNCT
gujaf-76	46	1	this	this	PRON
gujaf-76	46	2	and	and	CCONJ
gujaf-76	46	3	many	many	ADJ
gujaf-76	46	4	other	other	ADJ
gujaf-76	46	5	issues	issue	NOUN
gujaf-76	46	6	can	can	AUX
gujaf-76	46	7	adversely	adversely	ADV
gujaf-76	46	8	affect	affect	VERB
gujaf-76	46	9	firm	firm	NOUN
gujaf-76	46	10	’s	’s	PART
gujaf-76	46	11	reputation	reputation	NOUN
gujaf-76	46	12	there	there	ADV
gujaf-76	46	13	by	by	ADP
gujaf-76	46	14	affecting	affect	VERB
gujaf-76	46	15	firm	firm	NOUN
gujaf-76	46	16	’s	’s	PART
gujaf-76	46	17	performance	performance	NOUN
gujaf-76	46	18	.	.	PUNCT
gujaf-76	47	1	based	base	VERB
gujaf-76	47	2	on	on	ADP
gujaf-76	47	3	these	these	DET
gujaf-76	47	4	issues	issue	NOUN
gujaf-76	47	5	,	,	PUNCT
gujaf-76	47	6	many	many	ADJ
gujaf-76	47	7	companies	company	NOUN
gujaf-76	47	8	are	be	AUX
gujaf-76	47	9	aware	aware	ADJ
gujaf-76	47	10	that	that	SCONJ
gujaf-76	47	11	they	they	PRON
gujaf-76	47	12	can	can	AUX
gujaf-76	47	13	no	no	PRON
gujaf-76	47	14	more	more	ADJ
gujaf-76	47	15	act	act	NOUN
gujaf-76	47	16	as	as	ADP
gujaf-76	47	17	separate	separate	ADJ
gujaf-76	47	18	entities	entity	NOUN
gujaf-76	47	19	that	that	PRON
gujaf-76	47	20	pay	pay	VERB
gujaf-76	47	21	no	no	DET
gujaf-76	47	22	attention	attention	NOUN
gujaf-76	47	23	to	to	ADP
gujaf-76	47	24	society	society	NOUN
gujaf-76	47	25	and	and	CCONJ
gujaf-76	47	26	environment	environment	NOUN
gujaf-76	47	27	(	(	PUNCT
gujaf-76	47	28	whetman	whetman	ADV
gujaf-76	47	29	,	,	PUNCT
gujaf-76	47	30	2017	2017	NUM
gujaf-76	47	31	)	)	PUNCT
gujaf-76	47	32	.	.	PUNCT
gujaf-76	48	1	as	as	ADP
gujaf-76	48	2	a	a	DET
gujaf-76	48	3	result	result	NOUN
gujaf-76	48	4	,	,	PUNCT
gujaf-76	48	5	firms	firm	NOUN
gujaf-76	48	6	are	be	AUX
gujaf-76	48	7	expected	expect	VERB
gujaf-76	48	8	through	through	ADP
gujaf-76	48	9	sustainability	sustainability	NOUN
gujaf-76	48	10	reporting	reporting	NOUN
gujaf-76	48	11	to	to	PART
gujaf-76	48	12	make	make	VERB
gujaf-76	48	13	proper	proper	ADJ
gujaf-76	48	14	disclosure	disclosure	NOUN
gujaf-76	48	15	of	of	ADP
gujaf-76	48	16	their	their	PRON
gujaf-76	48	17	economic	economic	ADJ
gujaf-76	48	18	,	,	PUNCT
gujaf-76	48	19	environmental	environmental	ADJ
gujaf-76	48	20	and	and	CCONJ
gujaf-76	48	21	social	social	ADJ
gujaf-76	48	22	performance	performance	NOUN
gujaf-76	48	23	.	.	PUNCT
gujaf-76	49	1	many	many	ADJ
gujaf-76	49	2	researchers	researcher	NOUN
gujaf-76	49	3	in	in	ADP
gujaf-76	49	4	nigeria	nigeria	PROPN
gujaf-76	49	5	undertook	undertake	VERB
gujaf-76	49	6	studies	study	NOUN
gujaf-76	49	7	with	with	ADP
gujaf-76	49	8	the	the	DET
gujaf-76	49	9	objective	objective	NOUN
gujaf-76	49	10	of	of	ADP
gujaf-76	49	11	evaluating	evaluate	VERB
gujaf-76	49	12	the	the	DET
gujaf-76	49	13	effect	effect	NOUN
gujaf-76	49	14	of	of	ADP
gujaf-76	49	15	sr	sr	PROPN
gujaf-76	49	16	on	on	ADP
gujaf-76	49	17	fp	fp	INTJ
gujaf-76	49	18	,	,	PUNCT
gujaf-76	49	19	for	for	ADP
gujaf-76	49	20	instance	instance	NOUN
gujaf-76	49	21	,	,	PUNCT
gujaf-76	49	22	agu	agu	NOUN
gujaf-76	49	23	and	and	CCONJ
gujaf-76	49	24	amedu	amedu	PROPN
gujaf-76	49	25	(	(	PUNCT
gujaf-76	49	26	2018	2018	NUM
gujaf-76	49	27	)	)	PUNCT
gujaf-76	49	28	assessed	assess	VERB
gujaf-76	49	29	the	the	DET
gujaf-76	49	30	impact	impact	NOUN
gujaf-76	49	31	of	of	ADP
gujaf-76	49	32	sr	sr	PROPN
gujaf-76	49	33	on	on	ADP
gujaf-76	49	34	the	the	DET
gujaf-76	49	35	profitability	profitability	NOUN
gujaf-76	49	36	of	of	ADP
gujaf-76	49	37	pharmaceutical	pharmaceutical	NOUN
gujaf-76	49	38	companies	company	NOUN
gujaf-76	49	39	listed	list	VERB
gujaf-76	49	40	in	in	ADP
gujaf-76	49	41	nigeria	nigeria	PROPN
gujaf-76	49	42	,	,	PUNCT
gujaf-76	49	43	kabir	kabir	PROPN
gujaf-76	49	44	et	et	PROPN
gujaf-76	49	45	al	al	PROPN
gujaf-76	49	46	.	.	PROPN
gujaf-76	50	1	(	(	PUNCT
gujaf-76	50	2	2019	2019	NUM
gujaf-76	50	3	)	)	PUNCT
gujaf-76	50	4	examined	examine	VERB
gujaf-76	50	5	the	the	DET
gujaf-76	50	6	effect	effect	NOUN
gujaf-76	50	7	of	of	ADP
gujaf-76	50	8	environmental	environmental	ADJ
gujaf-76	50	9	accounting	accounting	NOUN
gujaf-76	50	10	on	on	ADP
gujaf-76	50	11	the	the	DET
gujaf-76	50	12	profitability	profitability	NOUN
gujaf-76	50	13	of	of	ADP
gujaf-76	50	14	quoted	quote	VERB
gujaf-76	50	15	nigerian	nigerian	ADJ
gujaf-76	50	16	oil	oil	NOUN
gujaf-76	50	17	and	and	CCONJ
gujaf-76	50	18	gas	gas	NOUN
gujaf-76	50	19	companies	company	NOUN
gujaf-76	50	20	.	.	PUNCT
gujaf-76	51	1	asoquoa	asoquoa	PROPN
gujaf-76	51	2	et	et	PROPN
gujaf-76	51	3	al	al	PROPN
gujaf-76	51	4	.	.	PROPN
gujaf-76	52	1	(	(	PUNCT
gujaf-76	52	2	2018	2018	NUM
gujaf-76	52	3	)	)	PUNCT
gujaf-76	52	4	evaluated	evaluate	VERB
gujaf-76	52	5	the	the	DET
gujaf-76	52	6	impact	impact	NOUN
gujaf-76	52	7	of	of	ADP
gujaf-76	52	8	sr	sr	PROPN
gujaf-76	52	9	on	on	ADP
gujaf-76	52	10	business	business	NOUN
gujaf-76	52	11	fp	fp	PROPN
gujaf-76	52	12	in	in	ADP
gujaf-76	52	13	some	some	DET
gujaf-76	52	14	selected	select	VERB
gujaf-76	52	15	listed	list	VERB
gujaf-76	52	16	breweries	brewery	NOUN
gujaf-76	52	17	firms	firm	NOUN
gujaf-76	52	18	in	in	ADP
gujaf-76	52	19	nigeria	nigeria	PROPN
gujaf-76	52	20	,	,	PUNCT
gujaf-76	52	21	ndukwe	ndukwe	ADJ
gujaf-76	52	22	and	and	CCONJ
gujaf-76	52	23	nwakanma	nwakanma	NOUN
gujaf-76	52	24	(	(	PUNCT
gujaf-76	52	25	2018	2018	NUM
gujaf-76	52	26	)	)	PUNCT
gujaf-76	52	27	examined	examine	VERB
gujaf-76	52	28	sustainable	sustainable	ADJ
gujaf-76	52	29	development	development	NOUN
gujaf-76	52	30	practices	practice	NOUN
gujaf-76	52	31	and	and	CCONJ
gujaf-76	52	32	fp	fp	X
gujaf-76	52	33	of	of	ADP
gujaf-76	52	34	34	34	NUM
gujaf-76	52	35	listed	list	VERB
gujaf-76	52	36	firms	firm	NOUN
gujaf-76	52	37	from	from	ADP
gujaf-76	52	38	different	different	ADJ
gujaf-76	52	39	sectors	sector	NOUN
gujaf-76	52	40	of	of	ADP
gujaf-76	52	41	nigerian	nigerian	ADJ
gujaf-76	52	42	economy	economy	NOUN
gujaf-76	52	43	.	.	PUNCT
gujaf-76	53	1	based	base	VERB
gujaf-76	53	2	on	on	ADP
gujaf-76	53	3	the	the	DET
gujaf-76	53	4	above	above	ADJ
gujaf-76	53	5	empirical	empirical	ADJ
gujaf-76	53	6	studies	study	NOUN
gujaf-76	53	7	,	,	PUNCT
gujaf-76	53	8	only	only	ADV
gujaf-76	53	9	few	few	ADJ
gujaf-76	53	10	studies	study	NOUN
gujaf-76	53	11	consider	consider	VERB
gujaf-76	53	12	oil	oil	NOUN
gujaf-76	53	13	and	and	CCONJ
gujaf-76	53	14	gas	gas	NOUN
gujaf-76	53	15	firms	firm	NOUN
gujaf-76	53	16	.	.	PUNCT
gujaf-76	54	1	similarly	similarly	ADV
gujaf-76	54	2	,	,	PUNCT
gujaf-76	54	3	most	most	ADJ
gujaf-76	54	4	studies	study	NOUN
gujaf-76	54	5	make	make	VERB
gujaf-76	54	6	used	use	VERB
gujaf-76	54	7	of	of	ADP
gujaf-76	54	8	their	their	PRON
gujaf-76	54	9	local	local	ADJ
gujaf-76	54	10	sustainability	sustainability	NOUN
gujaf-76	54	11	reporting	reporting	NOUN
gujaf-76	54	12	index	index	NOUN
gujaf-76	54	13	or	or	CCONJ
gujaf-76	54	14	social	social	ADJ
gujaf-76	54	15	responsibility	responsibility	NOUN
gujaf-76	54	16	reporting	report	VERB
gujaf-76	54	17	index	index	NOUN
gujaf-76	54	18	.	.	PUNCT
gujaf-76	55	1	therefore	therefore	ADV
gujaf-76	55	2	,	,	PUNCT
gujaf-76	55	3	this	this	DET
gujaf-76	55	4	study	study	NOUN
gujaf-76	55	5	will	will	AUX
gujaf-76	55	6	consider	consider	VERB
gujaf-76	55	7	listed	list	VERB
gujaf-76	55	8	nigerian	nigerian	ADJ
gujaf-76	55	9	oil	oil	NOUN
gujaf-76	55	10	and	and	CCONJ
gujaf-76	55	11	gas	gas	NOUN
gujaf-76	55	12	firms	firm	NOUN
gujaf-76	55	13	using	use	VERB
gujaf-76	55	14	the	the	DET
gujaf-76	55	15	gri	gri	PROPN
gujaf-76	55	16	g4	g4	NOUN
gujaf-76	55	17	sustainability	sustainability	NOUN
gujaf-76	55	18	reporting	reporting	NOUN
gujaf-76	55	19	index	index	NOUN
gujaf-76	55	20	.	.	PUNCT
gujaf-76	56	1	the	the	DET
gujaf-76	56	2	study	study	NOUN
gujaf-76	56	3	will	will	AUX
gujaf-76	56	4	also	also	ADV
gujaf-76	56	5	use	use	VERB
gujaf-76	56	6	firm	firm	ADJ
gujaf-76	56	7	leverage	leverage	NOUN
gujaf-76	56	8	as	as	ADP
gujaf-76	56	9	control	control	NOUN
gujaf-76	56	10	variable	variable	NOUN
gujaf-76	56	11	.	.	PUNCT
gujaf-76	57	1	the	the	DET
gujaf-76	57	2	justification	justification	NOUN
gujaf-76	57	3	for	for	ADP
gujaf-76	57	4	using	use	VERB
gujaf-76	57	5	leverage	leverage	NOUN
gujaf-76	57	6	as	as	ADP
gujaf-76	57	7	control	control	NOUN
gujaf-76	57	8	variable	variable	NOUN
gujaf-76	57	9	is	be	AUX
gujaf-76	57	10	that	that	SCONJ
gujaf-76	57	11	finance	finance	NOUN
gujaf-76	57	12	charge	charge	NOUN
gujaf-76	57	13	usually	usually	ADV
gujaf-76	57	14	reduce	reduce	VERB
gujaf-76	57	15	the	the	DET
gujaf-76	57	16	amount	amount	NOUN
gujaf-76	57	17	of	of	ADP
gujaf-76	57	18	firms	firm	NOUN
gujaf-76	57	19	distributable	distributable	ADJ
gujaf-76	57	20	profit	profit	NOUN
gujaf-76	57	21	and	and	CCONJ
gujaf-76	57	22	as	as	ADP
gujaf-76	57	23	a	a	DET
gujaf-76	57	24	result	result	NOUN
gujaf-76	57	25	affect	affect	VERB
gujaf-76	57	26	the	the	DET
gujaf-76	57	27	firms	firm	NOUN
gujaf-76	57	28	overall	overall	ADJ
gujaf-76	57	29	financial	financial	ADJ
gujaf-76	57	30	performance	performance	NOUN
gujaf-76	57	31	.	.	PUNCT
gujaf-76	58	1	the	the	DET
gujaf-76	58	2	main	main	ADJ
gujaf-76	58	3	objective	objective	NOUN
gujaf-76	58	4	of	of	ADP
gujaf-76	58	5	this	this	DET
gujaf-76	58	6	study	study	NOUN
gujaf-76	58	7	is	be	AUX
gujaf-76	58	8	to	to	PART
gujaf-76	58	9	examine	examine	VERB
gujaf-76	58	10	the	the	DET
gujaf-76	58	11	effect	effect	NOUN
gujaf-76	58	12	of	of	ADP
gujaf-76	58	13	sustainability	sustainability	NOUN
gujaf-76	58	14	reporting	reporting	NOUN
gujaf-76	58	15	on	on	ADP
gujaf-76	58	16	financial	financial	ADJ
gujaf-76	58	17	performance	performance	NOUN
gujaf-76	58	18	of	of	ADP
gujaf-76	58	19	listed	list	VERB
gujaf-76	58	20	oil	oil	NOUN
gujaf-76	58	21	and	and	CCONJ
gujaf-76	58	22	gas	gas	NOUN
gujaf-76	58	23	firms	firm	NOUN
gujaf-76	58	24	in	in	ADP
gujaf-76	58	25	nigeria	nigeria	PROPN
gujaf-76	58	26	.	.	PUNCT
gujaf-76	59	1	in	in	ADP
gujaf-76	59	2	line	line	NOUN
gujaf-76	59	3	with	with	ADP
gujaf-76	59	4	the	the	DET
gujaf-76	59	5	foregoing	forego	VERB
gujaf-76	59	6	objective	objective	NOUN
gujaf-76	59	7	,	,	PUNCT
gujaf-76	59	8	the	the	DET
gujaf-76	59	9	study	study	NOUN
gujaf-76	59	10	hypothesised	hypothesise	VERB
gujaf-76	59	11	that	that	SCONJ
gujaf-76	59	12	sustainability	sustainability	NOUN
gujaf-76	59	13	reporting	reporting	NOUN
gujaf-76	59	14	has	have	VERB
gujaf-76	59	15	no	no	DET
gujaf-76	59	16	significant	significant	ADJ
gujaf-76	59	17	effect	effect	NOUN
gujaf-76	59	18	on	on	ADP
gujaf-76	59	19	financial	financial	ADJ
gujaf-76	59	20	performance	performance	NOUN
gujaf-76	59	21	of	of	ADP
gujaf-76	59	22	listed	list	VERB
gujaf-76	59	23	oil	oil	NOUN
gujaf-76	59	24	and	and	CCONJ
gujaf-76	59	25	gas	gas	NOUN
gujaf-76	59	26	firms	firm	NOUN
gujaf-76	59	27	in	in	ADP
gujaf-76	59	28	nigeria	nigeria	PROPN
gujaf-76	59	29	.	.	PUNCT
gujaf-76	60	1	2	2	X
gujaf-76	60	2	.	.	X
gujaf-76	60	3	literature	literature	NOUN
gujaf-76	60	4	review	review	VERB
gujaf-76	60	5	the	the	DET
gujaf-76	60	6	purpose	purpose	NOUN
gujaf-76	60	7	of	of	ADP
gujaf-76	60	8	this	this	DET
gujaf-76	60	9	section	section	NOUN
gujaf-76	60	10	is	be	AUX
gujaf-76	60	11	to	to	PART
gujaf-76	60	12	make	make	VERB
gujaf-76	60	13	an	an	DET
gujaf-76	60	14	extensive	extensive	ADJ
gujaf-76	60	15	review	review	NOUN
gujaf-76	60	16	of	of	ADP
gujaf-76	60	17	relevant	relevant	ADJ
gujaf-76	60	18	literature	literature	NOUN
gujaf-76	60	19	in	in	ADP
gujaf-76	60	20	respect	respect	NOUN
gujaf-76	60	21	to	to	ADP
gujaf-76	60	22	the	the	DET
gujaf-76	60	23	concept	concept	NOUN
gujaf-76	60	24	of	of	ADP
gujaf-76	60	25	sustainability	sustainability	NOUN
gujaf-76	60	26	reporting	reporting	NOUN
gujaf-76	60	27	as	as	ADV
gujaf-76	60	28	well	well	ADV
gujaf-76	60	29	as	as	ADP
gujaf-76	60	30	financial	financial	ADJ
gujaf-76	60	31	performance	performance	NOUN
gujaf-76	60	32	.	.	PUNCT
gujaf-76	61	1	it	it	PRON
gujaf-76	61	2	also	also	ADV
gujaf-76	61	3	consist	consist	VERB
gujaf-76	61	4	a	a	DET
gujaf-76	61	5	theoretical	theoretical	ADJ
gujaf-76	61	6	review	review	NOUN
gujaf-76	61	7	as	as	ADV
gujaf-76	61	8	well	well	ADV
gujaf-76	61	9	as	as	ADP
gujaf-76	61	10	the	the	DET
gujaf-76	61	11	review	review	NOUN
gujaf-76	61	12	of	of	ADP
gujaf-76	61	13	relevant	relevant	ADJ
gujaf-76	61	14	empirical	empirical	ADJ
gujaf-76	61	15	literature	literature	NOUN
gujaf-76	61	16	.	.	PUNCT
gujaf-76	62	1	sustainability	sustainability	NOUN
gujaf-76	62	2	report	report	NOUN
gujaf-76	62	3	is	be	AUX
gujaf-76	62	4	a	a	DET
gujaf-76	62	5	term	term	NOUN
gujaf-76	62	6	used	use	VERB
gujaf-76	62	7	to	to	PART
gujaf-76	62	8	describe	describe	VERB
gujaf-76	62	9	reports	report	NOUN
gujaf-76	62	10	on	on	ADP
gujaf-76	62	11	the	the	DET
gujaf-76	62	12	economic	economic	ADJ
gujaf-76	62	13	,	,	PUNCT
gujaf-76	62	14	environmental	environmental	ADJ
gujaf-76	62	15	and	and	CCONJ
gujaf-76	62	16	social	social	ADJ
gujaf-76	62	17	impacts	impact	NOUN
gujaf-76	62	18	of	of	ADP
gujaf-76	62	19	companies	company	NOUN
gujaf-76	62	20	,	,	PUNCT
gujaf-76	62	21	in	in	ADP
gujaf-76	62	22	which	which	PRON
gujaf-76	62	23	the	the	DET
gujaf-76	62	24	positive	positive	ADJ
gujaf-76	62	25	and	and	CCONJ
gujaf-76	62	26	negative	negative	ADJ
gujaf-76	62	27	impact	impact	NOUN
gujaf-76	62	28	of	of	ADP
gujaf-76	62	29	the	the	DET
gujaf-76	62	30	company	company	NOUN
gujaf-76	62	31	are	be	AUX
gujaf-76	62	32	described	describe	VERB
gujaf-76	62	33	clearly	clearly	ADV
gujaf-76	62	34	(	(	PUNCT
gujaf-76	62	35	atu	atu	PROPN
gujaf-76	62	36	,	,	PUNCT
gujaf-76	62	37	2013	2013	NUM
gujaf-76	62	38	)	)	PUNCT
gujaf-76	62	39	.	.	PUNCT
gujaf-76	63	1	it	it	PRON
gujaf-76	63	2	is	be	AUX
gujaf-76	63	3	an	an	DET
gujaf-76	63	4	intensive	intensive	ADJ
gujaf-76	63	5	effort	effort	NOUN
gujaf-76	63	6	to	to	PART
gujaf-76	63	7	include	include	VERB
gujaf-76	63	8	social	social	ADJ
gujaf-76	63	9	,	,	PUNCT
gujaf-76	63	10	economic	economic	ADJ
gujaf-76	63	11	and	and	CCONJ
gujaf-76	63	12	environmental	environmental	ADJ
gujaf-76	63	13	parameters	parameter	NOUN
gujaf-76	63	14	in	in	ADP
gujaf-76	63	15	the	the	DET
gujaf-76	63	16	evaluation	evaluation	NOUN
gujaf-76	63	17	and	and	CCONJ
gujaf-76	63	18	decision	decision	NOUN
gujaf-76	63	19	-	-	PUNCT
gujaf-76	63	20	making	make	VERB
gujaf-76	63	21	process	process	NOUN
gujaf-76	63	22	of	of	ADP
gujaf-76	63	23	the	the	DET
gujaf-76	63	24	reporting	reporting	NOUN
gujaf-76	63	25	entity	entity	NOUN
gujaf-76	63	26	(	(	PUNCT
gujaf-76	63	27	amacha	amacha	PROPN
gujaf-76	63	28	&	&	CCONJ
gujaf-76	63	29	dastane	dastane	PROPN
gujaf-76	63	30	,	,	PUNCT
gujaf-76	63	31	2017	2017	NUM
gujaf-76	63	32	)	)	PUNCT
gujaf-76	63	33	.	.	PUNCT
gujaf-76	64	1	therefore	therefore	ADV
gujaf-76	64	2	,	,	PUNCT
gujaf-76	64	3	the	the	DET
gujaf-76	64	4	concept	concept	NOUN
gujaf-76	64	5	of	of	ADP
gujaf-76	64	6	sr	sr	PROPN
gujaf-76	64	7	has	have	AUX
gujaf-76	64	8	been	be	AUX
gujaf-76	64	9	proposed	propose	VERB
gujaf-76	64	10	to	to	PART
gujaf-76	64	11	assess	assess	VERB
gujaf-76	64	12	and	and	CCONJ
gujaf-76	64	13	disclose	disclose	VERB
gujaf-76	64	14	these	these	DET
gujaf-76	64	15	business	business	NOUN
gujaf-76	64	16	impacts	impact	NOUN
gujaf-76	64	17	of	of	ADP
gujaf-76	64	18	organizations	organization	NOUN
gujaf-76	64	19	in	in	ADP
gujaf-76	64	20	addition	addition	NOUN
gujaf-76	64	21	to	to	ADP
gujaf-76	64	22	traditional	traditional	ADJ
gujaf-76	64	23	accounting	accounting	NOUN
gujaf-76	64	24	reports	report	NOUN
gujaf-76	64	25	(	(	PUNCT
gujaf-76	64	26	atu	atu	NOUN
gujaf-76	64	27	,	,	PUNCT
gujaf-76	64	28	2013	2013	NUM
gujaf-76	64	29	)	)	PUNCT
gujaf-76	64	30	.	.	PUNCT
gujaf-76	65	1	kowal	kowal	PROPN
gujaf-76	65	2	and	and	CCONJ
gujaf-76	65	3	kustra	kustra	PROPN
gujaf-76	65	4	(	(	PUNCT
gujaf-76	65	5	2016	2016	NUM
gujaf-76	65	6	)	)	PUNCT
gujaf-76	65	7	believed	believe	VERB
gujaf-76	65	8	that	that	SCONJ
gujaf-76	65	9	sr	sr	PROPN
gujaf-76	65	10	is	be	AUX
gujaf-76	65	11	a	a	DET
gujaf-76	65	12	source	source	NOUN
gujaf-76	65	13	of	of	ADP
gujaf-76	65	14	information	information	NOUN
gujaf-76	65	15	on	on	ADP
gujaf-76	65	16	the	the	DET
gujaf-76	65	17	effectiveness	effectiveness	NOUN
gujaf-76	65	18	of	of	ADP
gujaf-76	65	19	companies	company	NOUN
gujaf-76	65	20	in	in	ADP
gujaf-76	65	21	the	the	DET
gujaf-76	65	22	non	non	ADJ
gujaf-76	65	23	-	-	ADJ
gujaf-76	65	24	financial	financial	ADJ
gujaf-76	65	25	spheres	sphere	NOUN
gujaf-76	65	26	related	relate	VERB
gujaf-76	65	27	to	to	ADP
gujaf-76	65	28	economic	economic	ADJ
gujaf-76	65	29	,	,	PUNCT
gujaf-76	65	30	environmental	environmental	ADJ
gujaf-76	65	31	and	and	CCONJ
gujaf-76	65	32	social	social	ADJ
gujaf-76	65	33	efficiency	efficiency	NOUN
gujaf-76	65	34	.	.	PUNCT
gujaf-76	66	1	the	the	DET
gujaf-76	66	2	information	information	NOUN
gujaf-76	66	3	disclosed	disclose	VERB
gujaf-76	66	4	in	in	ADP
gujaf-76	66	5	the	the	DET
gujaf-76	66	6	above	above	ADJ
gujaf-76	66	7	areas	area	NOUN
gujaf-76	66	8	is	be	AUX
gujaf-76	66	9	able	able	ADJ
gujaf-76	66	10	to	to	PART
gujaf-76	66	11	fill	fill	VERB
gujaf-76	66	12	the	the	DET
gujaf-76	66	13	information	information	NOUN
gujaf-76	66	14	gap	gap	NOUN
gujaf-76	66	15	due	due	ADP
gujaf-76	66	16	to	to	ADP
gujaf-76	66	17	the	the	DET
gujaf-76	66	18	limitations	limitation	NOUN
gujaf-76	66	19	of	of	ADP
gujaf-76	66	20	the	the	DET
gujaf-76	66	21	standard	standard	ADJ
gujaf-76	66	22	financial	financial	ADJ
gujaf-76	66	23	statements	statement	NOUN
gujaf-76	66	24	,	,	PUNCT
gujaf-76	66	25	which	which	PRON
gujaf-76	66	26	focus	focus	VERB
gujaf-76	66	27	on	on	ADP
gujaf-76	66	28	the	the	DET
gujaf-76	66	29	tangible	tangible	ADJ
gujaf-76	66	30	assets	asset	NOUN
gujaf-76	66	31	of	of	ADP
gujaf-76	66	32	the	the	DET
gujaf-76	66	33	companies	company	NOUN
gujaf-76	66	34	and	and	CCONJ
gujaf-76	66	35	the	the	DET
gujaf-76	66	36	resulting	result	VERB
gujaf-76	66	37	financial	financial	ADJ
gujaf-76	66	38	transactions	transaction	NOUN
gujaf-76	66	39	.	.	PUNCT
gujaf-76	67	1	however	however	ADV
gujaf-76	67	2	,	,	PUNCT
gujaf-76	67	3	this	this	DET
gujaf-76	67	4	information	information	NOUN
gujaf-76	67	5	gap	gap	NOUN
gujaf-76	67	6	is	be	AUX
gujaf-76	67	7	the	the	DET
gujaf-76	67	8	reason	reason	NOUN
gujaf-76	67	9	gusau	gusau	ADJ
gujaf-76	67	10	journal	journal	NOUN
gujaf-76	67	11	of	of	ADP
gujaf-76	67	12	accounting	accounting	NOUN
gujaf-76	67	13	and	and	CCONJ
gujaf-76	67	14	finance	finance	NOUN
gujaf-76	67	15	,	,	PUNCT
gujaf-76	67	16	vol	vol	NOUN
gujaf-76	67	17	.	.	PROPN
gujaf-76	67	18	2	2	NUM
gujaf-76	67	19	,	,	PUNCT
gujaf-76	67	20	issue	issue	NOUN
gujaf-76	67	21	3	3	NUM
gujaf-76	67	22	,	,	PUNCT
gujaf-76	67	23	april	april	PROPN
gujaf-76	67	24	,	,	PUNCT
gujaf-76	67	25	2021	2021	NUM
gujaf-76	67	26	5	5	NUM
gujaf-76	67	27	for	for	ADP
gujaf-76	67	28	the	the	DET
gujaf-76	67	29	underestimation	underestimation	NOUN
gujaf-76	67	30	of	of	ADP
gujaf-76	67	31	the	the	DET
gujaf-76	67	32	stable	stable	ADJ
gujaf-76	67	33	value	value	NOUN
gujaf-76	67	34	of	of	ADP
gujaf-76	67	35	the	the	DET
gujaf-76	67	36	stakeholders	stakeholder	NOUN
gujaf-76	67	37	.	.	PUNCT
gujaf-76	68	1	therefore	therefore	ADV
gujaf-76	68	2	,	,	PUNCT
gujaf-76	68	3	closing	close	VERB
gujaf-76	68	4	this	this	DET
gujaf-76	68	5	gap	gap	NOUN
gujaf-76	68	6	and	and	CCONJ
gujaf-76	68	7	proper	proper	ADJ
gujaf-76	68	8	valuation	valuation	NOUN
gujaf-76	68	9	of	of	ADP
gujaf-76	68	10	value	value	NOUN
gujaf-76	68	11	for	for	ADP
gujaf-76	68	12	stakeholders	stakeholder	NOUN
gujaf-76	68	13	should	should	AUX
gujaf-76	68	14	be	be	AUX
gujaf-76	68	15	based	base	VERB
gujaf-76	68	16	on	on	ADP
gujaf-76	68	17	both	both	CCONJ
gujaf-76	68	18	financial	financial	ADJ
gujaf-76	68	19	and	and	CCONJ
gujaf-76	68	20	non	non	ADJ
gujaf-76	68	21	-	-	ADJ
gujaf-76	68	22	financial	financial	ADJ
gujaf-76	68	23	statements	statement	NOUN
gujaf-76	68	24	in	in	ADP
gujaf-76	68	25	the	the	DET
gujaf-76	68	26	form	form	NOUN
gujaf-76	68	27	of	of	ADP
gujaf-76	68	28	sr	sr	PROPN
gujaf-76	68	29	.	.	PUNCT
gujaf-76	69	1	companies	company	NOUN
gujaf-76	69	2	must	must	AUX
gujaf-76	69	3	ensure	ensure	VERB
gujaf-76	69	4	or	or	CCONJ
gujaf-76	69	5	maintain	maintain	VERB
gujaf-76	69	6	performance	performance	NOUN
gujaf-76	69	7	based	base	VERB
gujaf-76	69	8	on	on	ADP
gujaf-76	69	9	economic	economic	ADJ
gujaf-76	69	10	,	,	PUNCT
gujaf-76	69	11	environmental	environmental	ADJ
gujaf-76	69	12	and	and	CCONJ
gujaf-76	69	13	social	social	ADJ
gujaf-76	69	14	dimensions	dimension	NOUN
gujaf-76	69	15	of	of	ADP
gujaf-76	69	16	sustainability	sustainability	NOUN
gujaf-76	69	17	(	(	PUNCT
gujaf-76	69	18	gri	gri	NOUN
gujaf-76	69	19	,	,	PUNCT
gujaf-76	69	20	2013	2013	NUM
gujaf-76	69	21	)	)	PUNCT
gujaf-76	69	22	.	.	PUNCT
gujaf-76	70	1	asuquoa	asuquoa	PROPN
gujaf-76	70	2	et	et	PROPN
gujaf-76	70	3	al	al	PROPN
gujaf-76	70	4	.	.	PROPN
gujaf-76	71	1	(	(	PUNCT
gujaf-76	71	2	2018	2018	NUM
gujaf-76	71	3	)	)	PUNCT
gujaf-76	71	4	argued	argue	VERB
gujaf-76	71	5	that	that	SCONJ
gujaf-76	71	6	the	the	DET
gujaf-76	71	7	expectations	expectation	NOUN
gujaf-76	71	8	of	of	ADP
gujaf-76	71	9	all	all	DET
gujaf-76	71	10	firms	firm	NOUN
gujaf-76	71	11	are	be	AUX
gujaf-76	71	12	to	to	PART
gujaf-76	71	13	be	be	AUX
gujaf-76	71	14	transparent	transparent	ADJ
gujaf-76	71	15	about	about	ADP
gujaf-76	71	16	the	the	DET
gujaf-76	71	17	way	way	NOUN
gujaf-76	71	18	they	they	PRON
gujaf-76	71	19	manage	manage	VERB
gujaf-76	71	20	their	their	PRON
gujaf-76	71	21	environment	environment	NOUN
gujaf-76	71	22	,	,	PUNCT
gujaf-76	71	23	how	how	SCONJ
gujaf-76	71	24	they	they	PRON
gujaf-76	71	25	handle	handle	VERB
gujaf-76	71	26	governance	governance	NOUN
gujaf-76	71	27	issues	issue	NOUN
gujaf-76	71	28	,	,	PUNCT
gujaf-76	71	29	as	as	ADV
gujaf-76	71	30	well	well	ADV
gujaf-76	71	31	as	as	ADP
gujaf-76	71	32	the	the	DET
gujaf-76	71	33	treatment	treatment	NOUN
gujaf-76	71	34	given	give	VERB
gujaf-76	71	35	to	to	ADP
gujaf-76	71	36	their	their	PRON
gujaf-76	71	37	employees	employee	NOUN
gujaf-76	71	38	,	,	PUNCT
gujaf-76	71	39	and	and	CCONJ
gujaf-76	71	40	how	how	SCONJ
gujaf-76	71	41	they	they	PRON
gujaf-76	71	42	manage	manage	VERB
gujaf-76	71	43	their	their	PRON
gujaf-76	71	44	host	host	NOUN
gujaf-76	71	45	communities	community	NOUN
gujaf-76	71	46	.	.	PUNCT
gujaf-76	72	1	sustainability	sustainability	NOUN
gujaf-76	72	2	seeks	seek	VERB
gujaf-76	72	3	to	to	PART
gujaf-76	72	4	focus	focus	VERB
gujaf-76	72	5	on	on	ADP
gujaf-76	72	6	how	how	SCONJ
gujaf-76	72	7	to	to	PART
gujaf-76	72	8	organize	organize	VERB
gujaf-76	72	9	and	and	CCONJ
gujaf-76	72	10	coordinate	coordinate	VERB
gujaf-76	72	11	human	human	ADJ
gujaf-76	72	12	activities	activity	NOUN
gujaf-76	72	13	so	so	SCONJ
gujaf-76	72	14	as	as	SCONJ
gujaf-76	72	15	to	to	PART
gujaf-76	72	16	satisfy	satisfy	VERB
gujaf-76	72	17	physical	physical	ADJ
gujaf-76	72	18	and	and	CCONJ
gujaf-76	72	19	psychological	psychological	ADJ
gujaf-76	72	20	needs	need	NOUN
gujaf-76	72	21	without	without	ADP
gujaf-76	72	22	hindering	hinder	VERB
gujaf-76	72	23	the	the	DET
gujaf-76	72	24	ecological	ecological	ADJ
gujaf-76	72	25	,	,	PUNCT
gujaf-76	72	26	social	social	ADJ
gujaf-76	72	27	or	or	CCONJ
gujaf-76	72	28	economic	economic	ADJ
gujaf-76	72	29	basis	basis	NOUN
gujaf-76	72	30	that	that	PRON
gujaf-76	72	31	allows	allow	VERB
gujaf-76	72	32	these	these	DET
gujaf-76	72	33	needs	need	NOUN
gujaf-76	72	34	to	to	PART
gujaf-76	72	35	be	be	AUX
gujaf-76	72	36	met	meet	VERB
gujaf-76	72	37	.	.	PUNCT
gujaf-76	73	1	unerman	unerman	PROPN
gujaf-76	73	2	et	et	PROPN
gujaf-76	73	3	al	al	PROPN
gujaf-76	73	4	.	.	PROPN
gujaf-76	74	1	(	(	PUNCT
gujaf-76	74	2	2007	2007	NUM
gujaf-76	74	3	)	)	PUNCT
gujaf-76	74	4	emphasized	emphasize	VERB
gujaf-76	74	5	that	that	SCONJ
gujaf-76	74	6	the	the	DET
gujaf-76	74	7	responsibility	responsibility	NOUN
gujaf-76	74	8	for	for	ADP
gujaf-76	74	9	social	social	ADJ
gujaf-76	74	10	,	,	PUNCT
gujaf-76	74	11	ecological	ecological	ADJ
gujaf-76	74	12	and	and	CCONJ
gujaf-76	74	13	economic	economic	ADJ
gujaf-76	74	14	performance	performance	NOUN
gujaf-76	74	15	has	have	AUX
gujaf-76	74	16	increased	increase	VERB
gujaf-76	74	17	among	among	ADP
gujaf-76	74	18	organizations	organization	NOUN
gujaf-76	74	19	.	.	PUNCT
gujaf-76	75	1	the	the	DET
gujaf-76	75	2	sr	sr	PROPN
gujaf-76	75	3	of	of	ADP
gujaf-76	75	4	a	a	DET
gujaf-76	75	5	company	company	NOUN
gujaf-76	75	6	can	can	AUX
gujaf-76	75	7	affect	affect	VERB
gujaf-76	75	8	its	its	PRON
gujaf-76	75	9	financial	financial	ADJ
gujaf-76	75	10	performance	performance	NOUN
gujaf-76	75	11	,	,	PUNCT
gujaf-76	75	12	this	this	PRON
gujaf-76	75	13	implies	imply	VERB
gujaf-76	75	14	that	that	SCONJ
gujaf-76	75	15	the	the	PRON
gujaf-76	75	16	larger	large	ADJ
gujaf-76	75	17	the	the	DET
gujaf-76	75	18	company	company	NOUN
gujaf-76	75	19	in	in	ADP
gujaf-76	75	20	terms	term	NOUN
gujaf-76	75	21	of	of	ADP
gujaf-76	75	22	sr	sr	PROPN
gujaf-76	75	23	expression	expression	NOUN
gujaf-76	75	24	,	,	PUNCT
gujaf-76	75	25	the	the	PRON
gujaf-76	75	26	greater	great	ADJ
gujaf-76	75	27	it	it	PRON
gujaf-76	75	28	’s	’	VERB
gujaf-76	75	29	fp	fp	INTJ
gujaf-76	75	30	(	(	PUNCT
gujaf-76	75	31	fuadah	fuadah	PROPN
gujaf-76	75	32	et	et	PROPN
gujaf-76	75	33	al	al	PROPN
gujaf-76	75	34	.	.	PROPN
gujaf-76	75	35	,	,	PUNCT
gujaf-76	75	36	2019	2019	NUM
gujaf-76	75	37	)	)	PUNCT
gujaf-76	75	38	.	.	PUNCT
gujaf-76	76	1	dobre	dobre	PROPN
gujaf-76	76	2	et	et	PROPN
gujaf-76	76	3	al	al	PROPN
gujaf-76	76	4	.	.	PROPN
gujaf-76	77	1	(	(	PUNCT
gujaf-76	77	2	2015	2015	NUM
gujaf-76	77	3	)	)	PUNCT
gujaf-76	77	4	suggested	suggest	VERB
gujaf-76	77	5	that	that	SCONJ
gujaf-76	77	6	publicly	publicly	ADV
gujaf-76	77	7	traded	trade	VERB
gujaf-76	77	8	companies	company	NOUN
gujaf-76	77	9	understand	understand	VERB
gujaf-76	77	10	that	that	SCONJ
gujaf-76	77	11	reporting	report	VERB
gujaf-76	77	12	on	on	ADP
gujaf-76	77	13	financial	financial	ADJ
gujaf-76	77	14	performance	performance	NOUN
gujaf-76	77	15	alone	alone	ADV
gujaf-76	77	16	is	be	AUX
gujaf-76	77	17	not	not	PART
gujaf-76	77	18	sufficient	sufficient	ADJ
gujaf-76	77	19	to	to	PART
gujaf-76	77	20	achieve	achieve	VERB
gujaf-76	77	21	sustainable	sustainable	ADJ
gujaf-76	77	22	growth	growth	NOUN
gujaf-76	77	23	.	.	PUNCT
gujaf-76	78	1	to	to	PART
gujaf-76	78	2	be	be	AUX
gujaf-76	78	3	competitive	competitive	ADJ
gujaf-76	78	4	,	,	PUNCT
gujaf-76	78	5	it	it	PRON
gujaf-76	78	6	must	must	AUX
gujaf-76	78	7	also	also	ADV
gujaf-76	78	8	report	report	VERB
gujaf-76	78	9	information	information	NOUN
gujaf-76	78	10	about	about	ADP
gujaf-76	78	11	the	the	DET
gujaf-76	78	12	company	company	NOUN
gujaf-76	78	13	's	's	PART
gujaf-76	78	14	environmental	environmental	ADJ
gujaf-76	78	15	policies	policy	NOUN
gujaf-76	78	16	and	and	CCONJ
gujaf-76	78	17	benefits	benefit	NOUN
gujaf-76	78	18	to	to	ADP
gujaf-76	78	19	its	its	PRON
gujaf-76	78	20	employees	employee	NOUN
gujaf-76	78	21	,	,	PUNCT
gujaf-76	78	22	as	as	ADV
gujaf-76	78	23	well	well	ADV
gujaf-76	78	24	as	as	ADP
gujaf-76	78	25	the	the	DET
gujaf-76	78	26	company	company	NOUN
gujaf-76	78	27	's	's	PART
gujaf-76	78	28	impacts	impact	NOUN
gujaf-76	78	29	on	on	ADP
gujaf-76	78	30	water	water	NOUN
gujaf-76	78	31	,	,	PUNCT
gujaf-76	78	32	air	air	NOUN
gujaf-76	78	33	and	and	CCONJ
gujaf-76	78	34	energy	energy	NOUN
gujaf-76	78	35	which	which	PRON
gujaf-76	78	36	reflect	reflect	VERB
gujaf-76	78	37	environmental	environmental	ADJ
gujaf-76	78	38	performance	performance	NOUN
gujaf-76	78	39	.	.	PUNCT
gujaf-76	79	1	social	social	ADJ
gujaf-76	79	2	performance	performance	NOUN
gujaf-76	79	3	is	be	AUX
gujaf-76	79	4	also	also	ADV
gujaf-76	79	5	determined	determine	VERB
gujaf-76	79	6	in	in	ADP
gujaf-76	79	7	relation	relation	NOUN
gujaf-76	79	8	to	to	ADP
gujaf-76	79	9	the	the	DET
gujaf-76	79	10	impact	impact	NOUN
gujaf-76	79	11	of	of	ADP
gujaf-76	79	12	the	the	DET
gujaf-76	79	13	organization	organization	NOUN
gujaf-76	79	14	's	's	PART
gujaf-76	79	15	activities	activity	NOUN
gujaf-76	79	16	and	and	CCONJ
gujaf-76	79	17	functions	function	NOUN
gujaf-76	79	18	on	on	ADP
gujaf-76	79	19	the	the	DET
gujaf-76	79	20	host	host	NOUN
gujaf-76	79	21	community	community	NOUN
gujaf-76	79	22	.	.	PUNCT
gujaf-76	80	1	an	an	DET
gujaf-76	80	2	organization	organization	NOUN
gujaf-76	80	3	's	's	PART
gujaf-76	80	4	economic	economic	ADJ
gujaf-76	80	5	performance	performance	NOUN
gujaf-76	80	6	is	be	AUX
gujaf-76	80	7	its	its	PRON
gujaf-76	80	8	financial	financial	ADJ
gujaf-76	80	9	performance	performance	NOUN
gujaf-76	80	10	.	.	PUNCT
gujaf-76	81	1	according	accord	VERB
gujaf-76	81	2	to	to	ADP
gujaf-76	81	3	the	the	DET
gujaf-76	81	4	naz	naz	PROPN
gujaf-76	81	5	et	et	PROPN
gujaf-76	81	6	el	el	PROPN
gujaf-76	81	7	.	.	PROPN
gujaf-76	82	1	(	(	PUNCT
gujaf-76	82	2	2016	2016	NUM
gujaf-76	82	3	)	)	PUNCT
gujaf-76	82	4	,	,	PUNCT
gujaf-76	82	5	financial	financial	ADJ
gujaf-76	82	6	performance	performance	NOUN
gujaf-76	82	7	(	(	PUNCT
gujaf-76	82	8	fp	fp	X
gujaf-76	82	9	)	)	PUNCT
gujaf-76	82	10	largely	largely	ADV
gujaf-76	82	11	reflects	reflect	VERB
gujaf-76	82	12	the	the	DET
gujaf-76	82	13	performance	performance	NOUN
gujaf-76	82	14	of	of	ADP
gujaf-76	82	15	the	the	DET
gujaf-76	82	16	corporate	corporate	ADJ
gujaf-76	82	17	sector	sector	NOUN
gujaf-76	82	18	and	and	CCONJ
gujaf-76	82	19	the	the	DET
gujaf-76	82	20	results	result	NOUN
gujaf-76	82	21	that	that	PRON
gujaf-76	82	22	reflect	reflect	VERB
gujaf-76	82	23	the	the	DET
gujaf-76	82	24	overall	overall	ADJ
gujaf-76	82	25	financial	financial	ADJ
gujaf-76	82	26	condition	condition	NOUN
gujaf-76	82	27	of	of	ADP
gujaf-76	82	28	the	the	DET
gujaf-76	82	29	industry	industry	NOUN
gujaf-76	82	30	over	over	ADP
gujaf-76	82	31	a	a	DET
gujaf-76	82	32	period	period	NOUN
gujaf-76	82	33	of	of	ADP
gujaf-76	82	34	time	time	NOUN
gujaf-76	82	35	.	.	PUNCT
gujaf-76	83	1	it	it	PRON
gujaf-76	83	2	shows	show	VERB
gujaf-76	83	3	how	how	SCONJ
gujaf-76	83	4	well	well	ADV
gujaf-76	83	5	a	a	DET
gujaf-76	83	6	company	company	NOUN
gujaf-76	83	7	manages	manage	VERB
gujaf-76	83	8	its	its	PRON
gujaf-76	83	9	resources	resource	NOUN
gujaf-76	83	10	to	to	PART
gujaf-76	83	11	increase	increase	VERB
gujaf-76	83	12	shareholder	shareholder	NOUN
gujaf-76	83	13	wealth	wealth	NOUN
gujaf-76	83	14	and	and	CCONJ
gujaf-76	83	15	profitability	profitability	NOUN
gujaf-76	83	16	.	.	PUNCT
gujaf-76	84	1	although	although	SCONJ
gujaf-76	84	2	many	many	ADJ
gujaf-76	84	3	other	other	ADJ
gujaf-76	84	4	criteria	criterion	NOUN
gujaf-76	84	5	are	be	AUX
gujaf-76	84	6	taken	take	VERB
gujaf-76	84	7	into	into	ADP
gujaf-76	84	8	account	account	NOUN
gujaf-76	84	9	to	to	PART
gujaf-76	84	10	understand	understand	VERB
gujaf-76	84	11	a	a	DET
gujaf-76	84	12	company	company	NOUN
gujaf-76	84	13	’s	’s	PART
gujaf-76	84	14	financial	financial	ADJ
gujaf-76	84	15	performance	performance	NOUN
gujaf-76	84	16	,	,	PUNCT
gujaf-76	84	17	the	the	DET
gujaf-76	84	18	most	most	ADV
gujaf-76	84	19	commonly	commonly	ADV
gujaf-76	84	20	used	use	VERB
gujaf-76	84	21	indicators	indicator	NOUN
gujaf-76	84	22	in	in	ADP
gujaf-76	84	23	finance	finance	NOUN
gujaf-76	84	24	and	and	CCONJ
gujaf-76	84	25	statistics	statistic	NOUN
gujaf-76	84	26	are	be	AUX
gujaf-76	84	27	financial	financial	ADJ
gujaf-76	84	28	indicators	indicator	NOUN
gujaf-76	84	29	.	.	PUNCT
gujaf-76	85	1	hubbard	hubbard	PROPN
gujaf-76	85	2	(	(	PUNCT
gujaf-76	85	3	2009	2009	NUM
gujaf-76	85	4	)	)	PUNCT
gujaf-76	85	5	believed	believe	VERB
gujaf-76	85	6	that	that	SCONJ
gujaf-76	85	7	financial	financial	ADJ
gujaf-76	85	8	performance	performance	NOUN
gujaf-76	85	9	can	can	AUX
gujaf-76	85	10	be	be	AUX
gujaf-76	85	11	measured	measure	VERB
gujaf-76	85	12	in	in	ADP
gujaf-76	85	13	terms	term	NOUN
gujaf-76	85	14	of	of	ADP
gujaf-76	85	15	earnings	earning	NOUN
gujaf-76	85	16	growth	growth	NOUN
gujaf-76	85	17	,	,	PUNCT
gujaf-76	85	18	return	return	VERB
gujaf-76	85	19	on	on	ADP
gujaf-76	85	20	equity	equity	NOUN
gujaf-76	85	21	,	,	PUNCT
gujaf-76	85	22	return	return	VERB
gujaf-76	85	23	on	on	ADP
gujaf-76	85	24	investment	investment	NOUN
gujaf-76	85	25	and	and	CCONJ
gujaf-76	85	26	gearing	gearing	NOUN
gujaf-76	85	27	ratio	ratio	NOUN
gujaf-76	85	28	.	.	PUNCT
gujaf-76	86	1	return	return	NOUN
gujaf-76	86	2	on	on	ADP
gujaf-76	86	3	assets	asset	NOUN
gujaf-76	86	4	(	(	PUNCT
gujaf-76	86	5	roa	roa	NOUN
gujaf-76	86	6	)	)	PUNCT
gujaf-76	86	7	is	be	AUX
gujaf-76	86	8	used	use	VERB
gujaf-76	86	9	to	to	AUX
gujaf-76	86	10	measures	measure	NOUN
gujaf-76	86	11	profitability	profitability	NOUN
gujaf-76	86	12	over	over	ADP
gujaf-76	86	13	the	the	DET
gujaf-76	86	14	entire	entire	ADJ
gujaf-76	86	15	assets	asset	NOUN
gujaf-76	86	16	of	of	ADP
gujaf-76	86	17	a	a	DET
gujaf-76	86	18	company	company	NOUN
gujaf-76	86	19	.	.	PUNCT
gujaf-76	87	1	a	a	DET
gujaf-76	87	2	higher	high	ADJ
gujaf-76	87	3	company	company	NOUN
gujaf-76	87	4	roa	roa	NOUN
gujaf-76	87	5	leads	lead	VERB
gujaf-76	87	6	to	to	ADP
gujaf-76	87	7	a	a	DET
gujaf-76	87	8	more	more	ADV
gujaf-76	87	9	efficient	efficient	ADJ
gujaf-76	87	10	company	company	NOUN
gujaf-76	87	11	,	,	PUNCT
gujaf-76	87	12	so	so	SCONJ
gujaf-76	87	13	this	this	PRON
gujaf-76	87	14	can	can	AUX
gujaf-76	87	15	be	be	AUX
gujaf-76	87	16	seen	see	VERB
gujaf-76	87	17	as	as	ADP
gujaf-76	87	18	a	a	DET
gujaf-76	87	19	positive	positive	ADJ
gujaf-76	87	20	incentive	incentive	NOUN
gujaf-76	87	21	for	for	SCONJ
gujaf-76	87	22	investors	investor	NOUN
gujaf-76	87	23	to	to	PART
gujaf-76	87	24	invest	invest	VERB
gujaf-76	87	25	in	in	ADP
gujaf-76	87	26	the	the	DET
gujaf-76	87	27	company	company	NOUN
gujaf-76	87	28	,	,	PUNCT
gujaf-76	87	29	which	which	PRON
gujaf-76	87	30	increases	increase	VERB
gujaf-76	87	31	the	the	DET
gujaf-76	87	32	company	company	NOUN
gujaf-76	87	33	’s	’s	PART
gujaf-76	87	34	stock	stock	NOUN
gujaf-76	87	35	market	market	NOUN
gujaf-76	87	36	capitalization	capitalization	NOUN
gujaf-76	87	37	.	.	PUNCT
gujaf-76	88	1	in	in	ADP
gujaf-76	88	2	other	other	ADJ
gujaf-76	88	3	words	word	NOUN
gujaf-76	88	4	,	,	PUNCT
gujaf-76	88	5	roa	roa	PROPN
gujaf-76	88	6	affects	affect	VERB
gujaf-76	88	7	the	the	DET
gujaf-76	88	8	value	value	NOUN
gujaf-76	88	9	of	of	ADP
gujaf-76	88	10	a	a	DET
gujaf-76	88	11	firm	firm	NOUN
gujaf-76	88	12	(	(	PUNCT
gujaf-76	88	13	rosika	rosika	X
gujaf-76	88	14	et	et	PROPN
gujaf-76	88	15	al	al	PROPN
gujaf-76	88	16	.	.	PROPN
gujaf-76	88	17	,	,	PUNCT
gujaf-76	88	18	2018	2018	NUM
gujaf-76	88	19	)	)	PUNCT
gujaf-76	88	20	.	.	PUNCT
gujaf-76	89	1	roa	roa	PROPN
gujaf-76	89	2	is	be	AUX
gujaf-76	89	3	used	use	VERB
gujaf-76	89	4	to	to	PART
gujaf-76	89	5	assess	assess	VERB
gujaf-76	89	6	the	the	DET
gujaf-76	89	7	capital	capital	NOUN
gujaf-76	89	8	gains	gain	NOUN
gujaf-76	89	9	on	on	ADP
gujaf-76	89	10	investment	investment	NOUN
gujaf-76	89	11	made	make	VERB
gujaf-76	89	12	in	in	ADP
gujaf-76	89	13	a	a	DET
gujaf-76	89	14	company	company	NOUN
gujaf-76	89	15	by	by	ADP
gujaf-76	89	16	ordinary	ordinary	ADJ
gujaf-76	89	17	shareholders	shareholder	NOUN
gujaf-76	89	18	,	,	PUNCT
gujaf-76	89	19	preferred	preferred	ADJ
gujaf-76	89	20	shareholders	shareholder	NOUN
gujaf-76	89	21	and	and	CCONJ
gujaf-76	89	22	debt	debt	NOUN
gujaf-76	89	23	financing	financing	NOUN
gujaf-76	89	24	providers	provider	NOUN
gujaf-76	89	25	(	(	PUNCT
gujaf-76	89	26	financial	financial	ADJ
gujaf-76	89	27	report	report	NOUN
gujaf-76	89	28	and	and	CCONJ
gujaf-76	89	29	analysis	analysis	NOUN
gujaf-76	89	30	,	,	PUNCT
gujaf-76	89	31	2012	2012	NUM
gujaf-76	89	32	)	)	PUNCT
gujaf-76	89	33	.	.	PUNCT
gujaf-76	90	1	roa	roa	PROPN
gujaf-76	90	2	is	be	AUX
gujaf-76	90	3	computed	compute	VERB
gujaf-76	90	4	as	as	ADP
gujaf-76	90	5	after	after	ADP
gujaf-76	90	6	tax	tax	NOUN
gujaf-76	90	7	profit	profit	NOUN
gujaf-76	90	8	divided	divide	VERB
gujaf-76	90	9	by	by	ADP
gujaf-76	90	10	the	the	DET
gujaf-76	90	11	total	total	ADJ
gujaf-76	90	12	assets	asset	NOUN
gujaf-76	90	13	.	.	PUNCT
gujaf-76	91	1	this	this	DET
gujaf-76	91	2	criterion	criterion	NOUN
gujaf-76	91	3	evaluates	evaluate	VERB
gujaf-76	91	4	the	the	DET
gujaf-76	91	5	profitability	profitability	NOUN
gujaf-76	91	6	of	of	ADP
gujaf-76	91	7	a	a	DET
gujaf-76	91	8	firm	firm	NOUN
gujaf-76	91	9	’s	’s	PART
gujaf-76	91	10	operations	operation	NOUN
gujaf-76	91	11	based	base	VERB
gujaf-76	91	12	on	on	ADP
gujaf-76	91	13	the	the	DET
gujaf-76	91	14	return	return	NOUN
gujaf-76	91	15	on	on	ADP
gujaf-76	91	16	the	the	DET
gujaf-76	91	17	firm	firm	NOUN
gujaf-76	91	18	’s	’s	PART
gujaf-76	91	19	total	total	ADJ
gujaf-76	91	20	assets	asset	NOUN
gujaf-76	91	21	(	(	PUNCT
gujaf-76	91	22	kabajeh	kabajeh	PROPN
gujaf-76	91	23	et	et	PROPN
gujaf-76	91	24	al	al	PROPN
gujaf-76	91	25	.	.	PROPN
gujaf-76	91	26	,	,	PUNCT
gujaf-76	91	27	2012	2012	NUM
gujaf-76	91	28	)	)	PUNCT
gujaf-76	91	29	.	.	PUNCT
gujaf-76	92	1	freeman	freeman	PROPN
gujaf-76	92	2	developed	develop	VERB
gujaf-76	92	3	the	the	DET
gujaf-76	92	4	basic	basic	ADJ
gujaf-76	92	5	concept	concept	NOUN
gujaf-76	92	6	of	of	ADP
gujaf-76	92	7	stakeholder	stakeholder	NOUN
gujaf-76	92	8	perspective	perspective	NOUN
gujaf-76	92	9	in	in	ADP
gujaf-76	92	10	1984	1984	NUM
gujaf-76	92	11	(	(	PUNCT
gujaf-76	92	12	freeman	freeman	NOUN
gujaf-76	92	13	,	,	PUNCT
gujaf-76	92	14	1984	1984	NUM
gujaf-76	92	15	)	)	PUNCT
gujaf-76	92	16	.	.	PUNCT
gujaf-76	93	1	stakeholder	stakeholder	NOUN
gujaf-76	93	2	theory	theory	NOUN
gujaf-76	93	3	refers	refer	VERB
gujaf-76	93	4	to	to	ADP
gujaf-76	93	5	an	an	DET
gujaf-76	93	6	ethical	ethical	ADJ
gujaf-76	93	7	(	(	PUNCT
gujaf-76	93	8	moral	moral	ADJ
gujaf-76	93	9	)	)	PUNCT
gujaf-76	93	10	or	or	CCONJ
gujaf-76	93	11	normative	normative	ADJ
gujaf-76	93	12	aspect	aspect	NOUN
gujaf-76	93	13	and	and	CCONJ
gujaf-76	93	14	a	a	DET
gujaf-76	93	15	positive	positive	ADJ
gujaf-76	93	16	(	(	PUNCT
gujaf-76	93	17	managerial	managerial	ADJ
gujaf-76	93	18	)	)	PUNCT
gujaf-76	93	19	aspect	aspect	NOUN
gujaf-76	93	20	.	.	PUNCT
gujaf-76	94	1	the	the	DET
gujaf-76	94	2	ethical	ethical	ADJ
gujaf-76	94	3	(	(	PUNCT
gujaf-76	94	4	regulatory	regulatory	ADJ
gujaf-76	94	5	)	)	PUNCT
gujaf-76	94	6	aspect	aspect	NOUN
gujaf-76	94	7	of	of	ADP
gujaf-76	94	8	stakeholder	stakeholder	NOUN
gujaf-76	94	9	theory	theory	NOUN
gujaf-76	94	10	states	state	VERB
gujaf-76	94	11	that	that	SCONJ
gujaf-76	94	12	all	all	DET
gujaf-76	94	13	stakeholders	stakeholder	NOUN
gujaf-76	94	14	have	have	VERB
gujaf-76	94	15	the	the	DET
gujaf-76	94	16	fundamental	fundamental	ADJ
gujaf-76	94	17	right	right	NOUN
gujaf-76	94	18	to	to	PART
gujaf-76	94	19	be	be	AUX
gujaf-76	94	20	treated	treat	VERB
gujaf-76	94	21	fairly	fairly	ADV
gujaf-76	94	22	by	by	ADP
gujaf-76	94	23	business	business	NOUN
gujaf-76	94	24	firms	firm	NOUN
gujaf-76	94	25	and	and	CCONJ
gujaf-76	94	26	that	that	SCONJ
gujaf-76	94	27	power	power	NOUN
gujaf-76	94	28	issues	issue	NOUN
gujaf-76	94	29	with	with	ADP
gujaf-76	94	30	stakeholders	stakeholder	NOUN
gujaf-76	94	31	are	be	AUX
gujaf-76	94	32	directly	directly	ADV
gujaf-76	94	33	irrelevant	irrelevant	ADJ
gujaf-76	94	34	.	.	PUNCT
gujaf-76	95	1	despite	despite	SCONJ
gujaf-76	95	2	the	the	DET
gujaf-76	95	3	consequences	consequence	NOUN
gujaf-76	95	4	of	of	ADP
gujaf-76	95	5	whether	whether	SCONJ
gujaf-76	95	6	stakeholder	stakeholder	NOUN
gujaf-76	95	7	consideration	consideration	NOUN
gujaf-76	95	8	leads	lead	VERB
gujaf-76	95	9	to	to	ADP
gujaf-76	95	10	improved	improved	ADJ
gujaf-76	95	11	fp	fp	NOUN
gujaf-76	95	12	,	,	PUNCT
gujaf-76	95	13	managers	manager	NOUN
gujaf-76	95	14	must	must	AUX
gujaf-76	95	15	manage	manage	VERB
gujaf-76	95	16	the	the	DET
gujaf-76	95	17	affairs	affair	NOUN
gujaf-76	95	18	of	of	ADP
gujaf-76	95	19	the	the	DET
gujaf-76	95	20	company	company	NOUN
gujaf-76	95	21	in	in	ADP
gujaf-76	95	22	such	such	DET
gujaf-76	95	23	a	a	DET
gujaf-76	95	24	way	way	NOUN
gujaf-76	95	25	that	that	PRON
gujaf-76	95	26	it	it	PRON
gujaf-76	95	27	is	be	AUX
gujaf-76	95	28	beneficial	beneficial	ADJ
gujaf-76	95	29	to	to	ADP
gujaf-76	95	30	all	all	DET
gujaf-76	95	31	stakeholders	stakeholder	NOUN
gujaf-76	95	32	.	.	PUNCT
gujaf-76	96	1	hoffmann	hoffmann	PROPN
gujaf-76	96	2	(	(	PUNCT
gujaf-76	96	3	2011	2011	NUM
gujaf-76	96	4	)	)	PUNCT
gujaf-76	96	5	emphasized	emphasize	VERB
gujaf-76	96	6	that	that	SCONJ
gujaf-76	96	7	stakeholder	stakeholder	NOUN
gujaf-76	96	8	theory	theory	NOUN
gujaf-76	96	9	,	,	PUNCT
gujaf-76	96	10	known	know	VERB
gujaf-76	96	11	as	as	ADP
gujaf-76	96	12	good	good	ADJ
gujaf-76	96	13	management	management	NOUN
gujaf-76	96	14	theory	theory	NOUN
gujaf-76	96	15	,	,	PUNCT
gujaf-76	96	16	is	be	AUX
gujaf-76	96	17	meant	mean	VERB
gujaf-76	96	18	to	to	PART
gujaf-76	96	19	do	do	VERB
gujaf-76	96	20	good	good	NOUN
gujaf-76	96	21	to	to	ADP
gujaf-76	96	22	those	those	PRON
gujaf-76	96	23	with	with	ADP
gujaf-76	96	24	whom	whom	PRON
gujaf-76	96	25	the	the	DET
gujaf-76	96	26	business	business	NOUN
gujaf-76	96	27	interacts	interact	VERB
gujaf-76	96	28	to	to	ADP
gujaf-76	96	29	gusau	gusau	ADJ
gujaf-76	96	30	journal	journal	NOUN
gujaf-76	96	31	of	of	ADP
gujaf-76	96	32	accounting	accounting	NOUN
gujaf-76	96	33	and	and	CCONJ
gujaf-76	96	34	finance	finance	NOUN
gujaf-76	96	35	,	,	PUNCT
gujaf-76	96	36	vol	vol	NOUN
gujaf-76	96	37	.	.	PROPN
gujaf-76	96	38	2	2	NUM
gujaf-76	96	39	,	,	PUNCT
gujaf-76	96	40	issue	issue	NOUN
gujaf-76	96	41	3	3	NUM
gujaf-76	96	42	,	,	PUNCT
gujaf-76	96	43	april	april	PROPN
gujaf-76	96	44	,	,	PUNCT
gujaf-76	96	45	2021	2021	NUM
gujaf-76	96	46	6	6	NUM
gujaf-76	96	47	create	create	VERB
gujaf-76	96	48	an	an	DET
gujaf-76	96	49	environment	environment	NOUN
gujaf-76	96	50	in	in	ADP
gujaf-76	96	51	which	which	PRON
gujaf-76	96	52	the	the	DET
gujaf-76	96	53	business	business	NOUN
gujaf-76	96	54	can	can	AUX
gujaf-76	96	55	gain	gain	VERB
gujaf-76	96	56	a	a	DET
gujaf-76	96	57	competitive	competitive	ADJ
gujaf-76	96	58	advantage	advantage	NOUN
gujaf-76	96	59	.	.	PUNCT
gujaf-76	97	1	this	this	DET
gujaf-76	97	2	approach	approach	NOUN
gujaf-76	97	3	assumes	assume	VERB
gujaf-76	97	4	that	that	SCONJ
gujaf-76	97	5	a	a	DET
gujaf-76	97	6	good	good	ADJ
gujaf-76	97	7	corporate	corporate	ADJ
gujaf-76	97	8	citizen	citizen	NOUN
gujaf-76	97	9	can	can	AUX
gujaf-76	97	10	also	also	ADV
gujaf-76	97	11	make	make	VERB
gujaf-76	97	12	a	a	DET
gujaf-76	97	13	more	more	ADV
gujaf-76	97	14	profitable	profitable	ADJ
gujaf-76	97	15	business	business	NOUN
gujaf-76	97	16	.	.	PUNCT
gujaf-76	98	1	freeman	freeman	PROPN
gujaf-76	98	2	and	and	CCONJ
gujaf-76	98	3	reed	reed	NOUN
gujaf-76	98	4	opined	opine	VERB
gujaf-76	98	5	that	that	SCONJ
gujaf-76	98	6	stakeholders	stakeholder	NOUN
gujaf-76	98	7	can	can	AUX
gujaf-76	98	8	be	be	AUX
gujaf-76	98	9	regarded	regard	VERB
gujaf-76	98	10	to	to	ADP
gujaf-76	98	11	as	as	SCONJ
gujaf-76	98	12	any	any	DET
gujaf-76	98	13	identifiable	identifiable	ADJ
gujaf-76	98	14	group	group	NOUN
gujaf-76	98	15	or	or	CCONJ
gujaf-76	98	16	individual	individual	NOUN
gujaf-76	98	17	that	that	PRON
gujaf-76	98	18	can	can	AUX
gujaf-76	98	19	influence	influence	VERB
gujaf-76	98	20	the	the	DET
gujaf-76	98	21	attainment	attainment	NOUN
gujaf-76	98	22	of	of	ADP
gujaf-76	98	23	an	an	DET
gujaf-76	98	24	organization	organization	NOUN
gujaf-76	98	25	's	's	PART
gujaf-76	98	26	goals	goal	NOUN
gujaf-76	98	27	is	be	AUX
gujaf-76	98	28	influenced	influence	VERB
gujaf-76	98	29	by	by	ADP
gujaf-76	98	30	the	the	DET
gujaf-76	98	31	attainment	attainment	NOUN
gujaf-76	98	32	of	of	ADP
gujaf-76	98	33	an	an	DET
gujaf-76	98	34	organization	organization	NOUN
gujaf-76	98	35	's	's	PART
gujaf-76	98	36	objectives	objective	NOUN
gujaf-76	98	37	.	.	PUNCT
gujaf-76	99	1	based	base	VERB
gujaf-76	99	2	on	on	ADP
gujaf-76	99	3	the	the	DET
gujaf-76	99	4	above	above	ADJ
gujaf-76	99	5	definition	definition	NOUN
gujaf-76	99	6	,	,	PUNCT
gujaf-76	99	7	for	for	ADP
gujaf-76	99	8	example	example	NOUN
gujaf-76	99	9	,	,	PUNCT
gujaf-76	99	10	many	many	ADJ
gujaf-76	99	11	people	people	NOUN
gujaf-76	99	12	can	can	AUX
gujaf-76	99	13	be	be	AUX
gujaf-76	99	14	classified	classify	VERB
gujaf-76	99	15	as	as	ADP
gujaf-76	99	16	stakeholders	stakeholder	NOUN
gujaf-76	99	17	,	,	PUNCT
gujaf-76	99	18	future	future	ADJ
gujaf-76	99	19	generations	generation	NOUN
gujaf-76	99	20	,	,	PUNCT
gujaf-76	99	21	creditors	creditor	NOUN
gujaf-76	99	22	,	,	PUNCT
gujaf-76	99	23	local	local	ADJ
gujaf-76	99	24	communities	community	NOUN
gujaf-76	99	25	,	,	PUNCT
gujaf-76	99	26	shareholders	shareholder	NOUN
gujaf-76	99	27	,	,	PUNCT
gujaf-76	99	28	government	government	NOUN
gujaf-76	99	29	,	,	PUNCT
gujaf-76	99	30	media	medium	NOUN
gujaf-76	99	31	,	,	PUNCT
gujaf-76	99	32	employees	employee	NOUN
gujaf-76	99	33	,	,	PUNCT
gujaf-76	99	34	employee	employee	NOUN
gujaf-76	99	35	families	family	NOUN
gujaf-76	99	36	,	,	PUNCT
gujaf-76	99	37	local	local	ADJ
gujaf-76	99	38	charity	charity	NOUN
gujaf-76	99	39	organizations	organization	NOUN
gujaf-76	99	40	,	,	PUNCT
gujaf-76	99	41	and	and	CCONJ
gujaf-76	99	42	so	so	ADV
gujaf-76	99	43	on	on	ADV
gujaf-76	99	44	.	.	PUNCT
gujaf-76	100	1	in	in	ADP
gujaf-76	100	2	the	the	DET
gujaf-76	100	3	ethical	ethical	ADJ
gujaf-76	100	4	(	(	PUNCT
gujaf-76	100	5	regulatory	regulatory	ADJ
gujaf-76	100	6	)	)	PUNCT
gujaf-76	100	7	or	or	CCONJ
gujaf-76	100	8	moral	moral	ADJ
gujaf-76	100	9	perspective	perspective	NOUN
gujaf-76	100	10	of	of	ADP
gujaf-76	100	11	the	the	DET
gujaf-76	100	12	stakeholder	stakeholder	NOUN
gujaf-76	100	13	theory	theory	NOUN
gujaf-76	100	14	,	,	PUNCT
gujaf-76	100	15	all	all	DET
gujaf-76	100	16	stakeholders	stakeholder	NOUN
gujaf-76	100	17	have	have	VERB
gujaf-76	100	18	certain	certain	ADJ
gujaf-76	100	19	rights	right	NOUN
gujaf-76	100	20	that	that	PRON
gujaf-76	100	21	should	should	AUX
gujaf-76	100	22	not	not	PART
gujaf-76	100	23	be	be	AUX
gujaf-76	100	24	violated	violate	VERB
gujaf-76	100	25	.	.	PUNCT
gujaf-76	101	1	it	it	PRON
gujaf-76	101	2	is	be	AUX
gujaf-76	101	3	believed	believe	VERB
gujaf-76	101	4	that	that	SCONJ
gujaf-76	101	5	this	this	DET
gujaf-76	101	6	perspective	perspective	NOUN
gujaf-76	101	7	can	can	AUX
gujaf-76	101	8	be	be	AUX
gujaf-76	101	9	extended	extend	VERB
gujaf-76	101	10	to	to	ADP
gujaf-76	101	11	the	the	DET
gujaf-76	101	12	idea	idea	NOUN
gujaf-76	101	13	that	that	SCONJ
gujaf-76	101	14	all	all	DET
gujaf-76	101	15	stakeholders	stakeholder	NOUN
gujaf-76	101	16	also	also	ADV
gujaf-76	101	17	have	have	AUX
gujaf-76	101	18	the	the	DET
gujaf-76	101	19	right	right	NOUN
gujaf-76	101	20	to	to	PART
gujaf-76	101	21	receive	receive	VERB
gujaf-76	101	22	information	information	NOUN
gujaf-76	101	23	about	about	ADP
gujaf-76	101	24	organizational	organizational	ADJ
gujaf-76	101	25	implications	implication	NOUN
gujaf-76	101	26	for	for	ADP
gujaf-76	101	27	them	they	PRON
gujaf-76	101	28	through	through	ADP
gujaf-76	101	29	service	service	NOUN
gujaf-76	101	30	provision	provision	NOUN
gujaf-76	101	31	,	,	PUNCT
gujaf-76	101	32	community	community	NOUN
gujaf-76	101	33	sponsorship	sponsorship	NOUN
gujaf-76	101	34	,	,	PUNCT
gujaf-76	101	35	pollution	pollution	NOUN
gujaf-76	101	36	control	control	NOUN
gujaf-76	101	37	,	,	PUNCT
gujaf-76	101	38	safety	safety	NOUN
gujaf-76	101	39	initiatives	initiative	NOUN
gujaf-76	101	40	,	,	PUNCT
gujaf-76	101	41	etc	etc	X
gujaf-76	101	42	.	.	X
gujaf-76	101	43	,	,	PUNCT
gujaf-76	101	44	even	even	ADV
gujaf-76	101	45	if	if	SCONJ
gujaf-76	101	46	they	they	PRON
gujaf-76	101	47	decide	decide	VERB
gujaf-76	101	48	not	not	PART
gujaf-76	101	49	to	to	PART
gujaf-76	101	50	use	use	VERB
gujaf-76	101	51	the	the	DET
gujaf-76	101	52	available	available	ADJ
gujaf-76	101	53	information	information	NOUN
gujaf-76	101	54	,	,	PUNCT
gujaf-76	101	55	and	and	CCONJ
gujaf-76	101	56	even	even	ADV
gujaf-76	101	57	though	though	SCONJ
gujaf-76	101	58	they	they	PRON
gujaf-76	101	59	can	can	AUX
gujaf-76	101	60	not	not	PART
gujaf-76	101	61	have	have	VERB
gujaf-76	101	62	a	a	DET
gujaf-76	101	63	direct	direct	ADJ
gujaf-76	101	64	impact	impact	NOUN
gujaf-76	101	65	on	on	ADP
gujaf-76	101	66	the	the	DET
gujaf-76	101	67	continuity	continuity	NOUN
gujaf-76	101	68	of	of	ADP
gujaf-76	101	69	the	the	DET
gujaf-76	101	70	organization	organization	NOUN
gujaf-76	101	71	(	(	PUNCT
gujaf-76	101	72	deegan	deegan	PROPN
gujaf-76	101	73	,	,	PUNCT
gujaf-76	101	74	2000	2000	NUM
gujaf-76	101	75	)	)	PUNCT
gujaf-76	101	76	.	.	PUNCT
gujaf-76	102	1	in	in	ADP
gujaf-76	102	2	contrast	contrast	NOUN
gujaf-76	102	3	,	,	PUNCT
gujaf-76	102	4	from	from	ADP
gujaf-76	102	5	a	a	DET
gujaf-76	102	6	stakeholder	stakeholder	NOUN
gujaf-76	102	7	perspective	perspective	NOUN
gujaf-76	102	8	,	,	PUNCT
gujaf-76	102	9	the	the	DET
gujaf-76	102	10	stakeholder	stakeholder	NOUN
gujaf-76	102	11	theory	theory	NOUN
gujaf-76	102	12	argues	argue	VERB
gujaf-76	102	13	that	that	SCONJ
gujaf-76	102	14	a	a	DET
gujaf-76	102	15	firm	firm	NOUN
gujaf-76	102	16	is	be	AUX
gujaf-76	102	17	responsible	responsible	ADJ
gujaf-76	102	18	to	to	ADP
gujaf-76	102	19	its	its	PRON
gujaf-76	102	20	stakeholders	stakeholder	NOUN
gujaf-76	102	21	,	,	PUNCT
gujaf-76	102	22	which	which	PRON
gujaf-76	102	23	includes	include	VERB
gujaf-76	102	24	government	government	NOUN
gujaf-76	102	25	,	,	PUNCT
gujaf-76	102	26	suppliers	supplier	NOUN
gujaf-76	102	27	,	,	PUNCT
gujaf-76	102	28	customers	customer	NOUN
gujaf-76	102	29	,	,	PUNCT
gujaf-76	102	30	employees	employee	NOUN
gujaf-76	102	31	,	,	PUNCT
gujaf-76	102	32	and	and	CCONJ
gujaf-76	102	33	the	the	DET
gujaf-76	102	34	general	general	ADJ
gujaf-76	102	35	public	public	NOUN
gujaf-76	102	36	(	(	PUNCT
gujaf-76	102	37	ferrell	ferrell	PROPN
gujaf-76	102	38	et	et	PROPN
gujaf-76	102	39	al	al	PROPN
gujaf-76	102	40	.	.	PROPN
gujaf-76	102	41	,	,	PUNCT
gujaf-76	102	42	2010	2010	NUM
gujaf-76	102	43	)	)	PUNCT
gujaf-76	102	44	.	.	PUNCT
gujaf-76	103	1	sr	sr	PROPN
gujaf-76	103	2	is	be	AUX
gujaf-76	103	3	considered	consider	VERB
gujaf-76	103	4	to	to	PART
gujaf-76	103	5	be	be	AUX
gujaf-76	103	6	an	an	DET
gujaf-76	103	7	important	important	ADJ
gujaf-76	103	8	issue	issue	NOUN
gujaf-76	103	9	for	for	ADP
gujaf-76	103	10	a	a	DET
gujaf-76	103	11	variety	variety	NOUN
gujaf-76	103	12	of	of	ADP
gujaf-76	103	13	stakeholders	stakeholder	NOUN
gujaf-76	103	14	.	.	PUNCT
gujaf-76	104	1	mcelroy	mcelroy	PROPN
gujaf-76	104	2	and	and	CCONJ
gujaf-76	104	3	van	van	PROPN
gujaf-76	104	4	engelen	engelen	PROPN
gujaf-76	104	5	(	(	PUNCT
gujaf-76	104	6	2012	2012	NUM
gujaf-76	104	7	)	)	PUNCT
gujaf-76	104	8	pointed	point	VERB
gujaf-76	104	9	that	that	SCONJ
gujaf-76	104	10	stakeholders	stakeholder	NOUN
gujaf-76	104	11	play	play	VERB
gujaf-76	104	12	a	a	DET
gujaf-76	104	13	key	key	ADJ
gujaf-76	104	14	role	role	NOUN
gujaf-76	104	15	in	in	ADP
gujaf-76	104	16	ensuring	ensure	VERB
gujaf-76	104	17	that	that	SCONJ
gujaf-76	104	18	companies	company	NOUN
gujaf-76	104	19	manage	manage	VERB
gujaf-76	104	20	benchmarks	benchmark	NOUN
gujaf-76	104	21	and	and	CCONJ
gujaf-76	104	22	report	report	NOUN
gujaf-76	104	23	on	on	ADP
gujaf-76	104	24	their	their	PRON
gujaf-76	104	25	sustainability	sustainability	NOUN
gujaf-76	104	26	strategies	strategy	NOUN
gujaf-76	104	27	.	.	PUNCT
gujaf-76	105	1	therefore	therefore	ADV
gujaf-76	105	2	,	,	PUNCT
gujaf-76	105	3	a	a	DET
gujaf-76	105	4	business	business	NOUN
gujaf-76	105	5	is	be	AUX
gujaf-76	105	6	not	not	PART
gujaf-76	105	7	only	only	ADV
gujaf-76	105	8	based	base	VERB
gujaf-76	105	9	on	on	ADP
gujaf-76	105	10	the	the	DET
gujaf-76	105	11	maximum	maximum	ADJ
gujaf-76	105	12	profit	profit	NOUN
gujaf-76	105	13	but	but	CCONJ
gujaf-76	105	14	also	also	ADV
gujaf-76	105	15	on	on	ADP
gujaf-76	105	16	the	the	DET
gujaf-76	105	17	maximum	maximum	ADJ
gujaf-76	105	18	value	value	NOUN
gujaf-76	105	19	of	of	ADP
gujaf-76	105	20	sustainability	sustainability	NOUN
gujaf-76	105	21	(	(	PUNCT
gujaf-76	105	22	martirosyan	martirosyan	ADJ
gujaf-76	105	23	and	and	CCONJ
gujaf-76	105	24	vashakmadze	vashakmadze	NOUN
gujaf-76	105	25	,	,	PUNCT
gujaf-76	105	26	2013	2013	NUM
gujaf-76	105	27	)	)	PUNCT
gujaf-76	105	28	.	.	PUNCT
gujaf-76	106	1	however	however	ADV
gujaf-76	106	2	,	,	PUNCT
gujaf-76	106	3	the	the	DET
gujaf-76	106	4	central	central	ADJ
gujaf-76	106	5	theme	theme	NOUN
gujaf-76	106	6	of	of	ADP
gujaf-76	106	7	stakeholder	stakeholder	NOUN
gujaf-76	106	8	theory	theory	NOUN
gujaf-76	106	9	is	be	AUX
gujaf-76	106	10	that	that	SCONJ
gujaf-76	106	11	companies	company	NOUN
gujaf-76	106	12	should	should	AUX
gujaf-76	106	13	not	not	PART
gujaf-76	106	14	act	act	VERB
gujaf-76	106	15	to	to	PART
gujaf-76	106	16	achieve	achieve	VERB
gujaf-76	106	17	profit	profit	NOUN
gujaf-76	106	18	maximization	maximization	NOUN
gujaf-76	106	19	goals	goal	NOUN
gujaf-76	106	20	,	,	PUNCT
gujaf-76	106	21	but	but	CCONJ
gujaf-76	106	22	should	should	AUX
gujaf-76	106	23	also	also	ADV
gujaf-76	106	24	focus	focus	VERB
gujaf-76	106	25	more	more	ADV
gujaf-76	106	26	on	on	ADP
gujaf-76	106	27	the	the	DET
gujaf-76	106	28	well	well	NOUN
gujaf-76	106	29	-	-	PUNCT
gujaf-76	106	30	being	being	NOUN
gujaf-76	106	31	of	of	ADP
gujaf-76	106	32	people	people	NOUN
gujaf-76	106	33	as	as	ADV
gujaf-76	106	34	well	well	ADV
gujaf-76	106	35	as	as	ADP
gujaf-76	106	36	other	other	ADJ
gujaf-76	106	37	interest	interest	NOUN
gujaf-76	106	38	groups	group	NOUN
gujaf-76	106	39	directly	directly	ADV
gujaf-76	106	40	or	or	CCONJ
gujaf-76	106	41	indirectly	indirectly	ADV
gujaf-76	106	42	affected	affect	VERB
gujaf-76	106	43	by	by	ADP
gujaf-76	106	44	the	the	DET
gujaf-76	106	45	company	company	NOUN
gujaf-76	106	46	’s	’s	PART
gujaf-76	106	47	activities	activity	NOUN
gujaf-76	106	48	.	.	PUNCT
gujaf-76	107	1	the	the	DET
gujaf-76	107	2	acceptance	acceptance	NOUN
gujaf-76	107	3	of	of	ADP
gujaf-76	107	4	stakeholders	stakeholder	NOUN
gujaf-76	107	5	on	on	ADP
gujaf-76	107	6	corporate	corporate	ADJ
gujaf-76	107	7	organization	organization	NOUN
gujaf-76	107	8	is	be	AUX
gujaf-76	107	9	directly	directly	ADV
gujaf-76	107	10	related	relate	VERB
gujaf-76	107	11	to	to	ADP
gujaf-76	107	12	the	the	DET
gujaf-76	107	13	perception	perception	NOUN
gujaf-76	107	14	of	of	ADP
gujaf-76	107	15	stakeholders	stakeholder	NOUN
gujaf-76	107	16	about	about	ADP
gujaf-76	107	17	the	the	DET
gujaf-76	107	18	commitment	commitment	NOUN
gujaf-76	107	19	of	of	ADP
gujaf-76	107	20	the	the	DET
gujaf-76	107	21	corporate	corporate	ADJ
gujaf-76	107	22	organization	organization	NOUN
gujaf-76	107	23	to	to	PART
gujaf-76	107	24	meet	meet	VERB
gujaf-76	107	25	their	their	PRON
gujaf-76	107	26	needs	need	NOUN
gujaf-76	107	27	and	and	CCONJ
gujaf-76	107	28	protect	protect	VERB
gujaf-76	107	29	their	their	PRON
gujaf-76	107	30	rights	right	NOUN
gujaf-76	107	31	,	,	PUNCT
gujaf-76	107	32	which	which	PRON
gujaf-76	107	33	will	will	AUX
gujaf-76	107	34	lead	lead	VERB
gujaf-76	107	35	to	to	ADP
gujaf-76	107	36	a	a	DET
gujaf-76	107	37	long	long	ADJ
gujaf-76	107	38	-	-	PUNCT
gujaf-76	107	39	term	term	NOUN
gujaf-76	107	40	improvement	improvement	NOUN
gujaf-76	107	41	in	in	ADP
gujaf-76	107	42	business	business	NOUN
gujaf-76	107	43	performance	performance	NOUN
gujaf-76	107	44	.	.	PUNCT
gujaf-76	108	1	therefore	therefore	ADV
gujaf-76	108	2	,	,	PUNCT
gujaf-76	108	3	the	the	DET
gujaf-76	108	4	stakeholder	stakeholder	NOUN
gujaf-76	108	5	theory	theory	NOUN
gujaf-76	108	6	will	will	AUX
gujaf-76	108	7	play	play	VERB
gujaf-76	108	8	a	a	DET
gujaf-76	108	9	vital	vital	ADJ
gujaf-76	108	10	role	role	NOUN
gujaf-76	108	11	in	in	ADP
gujaf-76	108	12	explaining	explain	VERB
gujaf-76	108	13	the	the	DET
gujaf-76	108	14	concept	concept	NOUN
gujaf-76	108	15	sr	sr	PROPN
gujaf-76	108	16	as	as	SCONJ
gujaf-76	108	17	it	it	PRON
gujaf-76	108	18	affects	affect	VERB
gujaf-76	108	19	fp	fp	PROPN
gujaf-76	108	20	.	.	PROPN
gujaf-76	108	21	ndukwe	ndukwe	PROPN
gujaf-76	108	22	and	and	CCONJ
gujaf-76	108	23	nwakanma	nwakanma	NOUN
gujaf-76	108	24	(	(	PUNCT
gujaf-76	108	25	2018	2018	NUM
gujaf-76	108	26	)	)	PUNCT
gujaf-76	108	27	examined	examine	VERB
gujaf-76	108	28	sustainable	sustainable	ADJ
gujaf-76	108	29	development	development	NOUN
gujaf-76	108	30	practices	practice	NOUN
gujaf-76	108	31	and	and	CCONJ
gujaf-76	108	32	fp	fp	NOUN
gujaf-76	108	33	.	.	PUNCT
gujaf-76	109	1	the	the	DET
gujaf-76	109	2	study	study	NOUN
gujaf-76	109	3	uses	use	VERB
gujaf-76	109	4	an	an	DET
gujaf-76	109	5	ex	ex	ADJ
gujaf-76	109	6	post	post	ADJ
gujaf-76	109	7	-	-	ADJ
gujaf-76	109	8	facto	facto	ADJ
gujaf-76	109	9	research	research	NOUN
gujaf-76	109	10	design	design	NOUN
gujaf-76	109	11	.	.	PUNCT
gujaf-76	110	1	the	the	DET
gujaf-76	110	2	survey	survey	NOUN
gujaf-76	110	3	data	datum	NOUN
gujaf-76	110	4	was	be	AUX
gujaf-76	110	5	obtained	obtain	VERB
gujaf-76	110	6	from	from	ADP
gujaf-76	110	7	34	34	NUM
gujaf-76	110	8	selected	select	VERB
gujaf-76	110	9	publicly	publicly	ADV
gujaf-76	110	10	traded	trade	VERB
gujaf-76	110	11	companies	company	NOUN
gujaf-76	110	12	in	in	ADP
gujaf-76	110	13	various	various	ADJ
gujaf-76	110	14	sectors	sector	NOUN
gujaf-76	110	15	of	of	ADP
gujaf-76	110	16	the	the	DET
gujaf-76	110	17	nigerian	nigerian	ADJ
gujaf-76	110	18	economy	economy	NOUN
gujaf-76	110	19	in	in	ADP
gujaf-76	110	20	2011	2011	NUM
gujaf-76	110	21	-	-	SYM
gujaf-76	110	22	2015	2015	NUM
gujaf-76	110	23	.	.	PUNCT
gujaf-76	111	1	the	the	DET
gujaf-76	111	2	study	study	NOUN
gujaf-76	111	3	used	use	VERB
gujaf-76	111	4	content	content	NOUN
gujaf-76	111	5	analysis	analysis	NOUN
gujaf-76	111	6	and	and	CCONJ
gujaf-76	111	7	multiple	multiple	ADJ
gujaf-76	111	8	regression	regression	NOUN
gujaf-76	111	9	analysis	analysis	NOUN
gujaf-76	111	10	methods	method	NOUN
gujaf-76	111	11	using	use	VERB
gujaf-76	111	12	the	the	DET
gujaf-76	111	13	spss	spss	ADJ
gujaf-76	111	14	23	23	NUM
gujaf-76	111	15	statistical	statistical	ADJ
gujaf-76	111	16	software	software	NOUN
gujaf-76	111	17	.	.	PUNCT
gujaf-76	112	1	the	the	DET
gujaf-76	112	2	results	result	NOUN
gujaf-76	112	3	show	show	VERB
gujaf-76	112	4	that	that	SCONJ
gujaf-76	112	5	a	a	DET
gujaf-76	112	6	negative	negative	ADJ
gujaf-76	112	7	relationship	relationship	NOUN
gujaf-76	112	8	exists	exist	VERB
gujaf-76	112	9	between	between	ADP
gujaf-76	112	10	roe	roe	NOUN
gujaf-76	112	11	and	and	CCONJ
gujaf-76	112	12	sustainability	sustainability	NOUN
gujaf-76	112	13	practices	practice	NOUN
gujaf-76	112	14	.	.	PUNCT
gujaf-76	113	1	in	in	ADP
gujaf-76	113	2	this	this	DET
gujaf-76	113	3	study	study	NOUN
gujaf-76	113	4	,	,	PUNCT
gujaf-76	113	5	the	the	DET
gujaf-76	113	6	sustainability	sustainability	NOUN
gujaf-76	113	7	benchmark	benchmark	NOUN
gujaf-76	113	8	may	may	AUX
gujaf-76	113	9	not	not	PART
gujaf-76	113	10	be	be	AUX
gujaf-76	113	11	the	the	DET
gujaf-76	113	12	ideal	ideal	ADJ
gujaf-76	113	13	method	method	NOUN
gujaf-76	113	14	for	for	ADP
gujaf-76	113	15	assessing	assess	VERB
gujaf-76	113	16	the	the	DET
gujaf-76	113	17	sustainability	sustainability	NOUN
gujaf-76	113	18	behavior	behavior	NOUN
gujaf-76	113	19	of	of	ADP
gujaf-76	113	20	the	the	DET
gujaf-76	113	21	firms	firm	NOUN
gujaf-76	113	22	.	.	PUNCT
gujaf-76	114	1	in	in	ADP
gujaf-76	114	2	addition	addition	NOUN
gujaf-76	114	3	to	to	ADP
gujaf-76	114	4	the	the	DET
gujaf-76	114	5	full	full	ADJ
gujaf-76	114	6	sustainability	sustainability	NOUN
gujaf-76	114	7	benchmark	benchmark	NOUN
gujaf-76	114	8	,	,	PUNCT
gujaf-76	114	9	the	the	DET
gujaf-76	114	10	study	study	NOUN
gujaf-76	114	11	should	should	AUX
gujaf-76	114	12	be	be	AUX
gujaf-76	114	13	analyzed	analyze	VERB
gujaf-76	114	14	from	from	ADP
gujaf-76	114	15	an	an	DET
gujaf-76	114	16	economic	economic	ADJ
gujaf-76	114	17	,	,	PUNCT
gujaf-76	114	18	ecological	ecological	ADJ
gujaf-76	114	19	and	and	CCONJ
gujaf-76	114	20	social	social	ADJ
gujaf-76	114	21	point	point	NOUN
gujaf-76	114	22	of	of	ADP
gujaf-76	114	23	view	view	NOUN
gujaf-76	114	24	with	with	ADP
gujaf-76	114	25	regard	regard	NOUN
gujaf-76	114	26	to	to	ADP
gujaf-76	114	27	sustainability	sustainability	NOUN
gujaf-76	114	28	behavior	behavior	NOUN
gujaf-76	114	29	.	.	PUNCT
gujaf-76	115	1	asoquoa	asoquoa	PROPN
gujaf-76	115	2	et	et	PROPN
gujaf-76	115	3	al	al	PROPN
gujaf-76	115	4	.	.	PROPN
gujaf-76	116	1	(	(	PUNCT
gujaf-76	116	2	2018	2018	NUM
gujaf-76	116	3	)	)	PUNCT
gujaf-76	116	4	evaluated	evaluate	VERB
gujaf-76	116	5	the	the	DET
gujaf-76	116	6	impact	impact	NOUN
gujaf-76	116	7	of	of	ADP
gujaf-76	116	8	sr	sr	PROPN
gujaf-76	116	9	on	on	ADP
gujaf-76	116	10	business	business	NOUN
gujaf-76	116	11	fp	fp	PROPN
gujaf-76	116	12	in	in	ADP
gujaf-76	116	13	some	some	DET
gujaf-76	116	14	selected	select	VERB
gujaf-76	116	15	listed	list	VERB
gujaf-76	116	16	breweries	brewery	NOUN
gujaf-76	116	17	firms	firm	NOUN
gujaf-76	116	18	in	in	ADP
gujaf-76	116	19	nigeria	nigeria	PROPN
gujaf-76	116	20	.	.	PUNCT
gujaf-76	117	1	data	datum	NOUN
gujaf-76	117	2	were	be	AUX
gujaf-76	117	3	collected	collect	VERB
gujaf-76	117	4	over	over	ADP
gujaf-76	117	5	a	a	DET
gujaf-76	117	6	five	five	NUM
gujaf-76	117	7	-	-	PUNCT
gujaf-76	117	8	year	year	NOUN
gujaf-76	117	9	period	period	NOUN
gujaf-76	117	10	(	(	PUNCT
gujaf-76	117	11	2012	2012	NUM
gujaf-76	117	12	-	-	SYM
gujaf-76	117	13	2016	2016	NUM
gujaf-76	117	14	)	)	PUNCT
gujaf-76	117	15	from	from	ADP
gujaf-76	117	16	audited	audit	VERB
gujaf-76	117	17	financial	financial	ADJ
gujaf-76	117	18	statement	statement	NOUN
gujaf-76	117	19	of	of	ADP
gujaf-76	117	20	selected	select	VERB
gujaf-76	117	21	firms	firm	NOUN
gujaf-76	117	22	.	.	PUNCT
gujaf-76	118	1	the	the	DET
gujaf-76	118	2	findings	finding	NOUN
gujaf-76	118	3	show	show	VERB
gujaf-76	118	4	that	that	SCONJ
gujaf-76	118	5	the	the	DET
gujaf-76	118	6	disclosure	disclosure	NOUN
gujaf-76	118	7	of	of	ADP
gujaf-76	118	8	financial	financial	ADJ
gujaf-76	118	9	results	result	NOUN
gujaf-76	118	10	(	(	PUNCT
gujaf-76	118	11	ecn	ecn	PROPN
gujaf-76	118	12	)	)	PUNCT
gujaf-76	118	13	,	,	PUNCT
gujaf-76	118	14	environmental	environmental	ADJ
gujaf-76	118	15	performance	performance	NOUN
gujaf-76	118	16	(	(	PUNCT
gujaf-76	118	17	env	env	NOUN
gujaf-76	118	18	)	)	PUNCT
gujaf-76	118	19	and	and	CCONJ
gujaf-76	118	20	social	social	ADJ
gujaf-76	118	21	work	work	NOUN
gujaf-76	118	22	(	(	PUNCT
gujaf-76	118	23	soc	soc	NOUN
gujaf-76	118	24	)	)	PUNCT
gujaf-76	118	25	does	do	AUX
gujaf-76	118	26	not	not	PART
gujaf-76	118	27	have	have	VERB
gujaf-76	118	28	any	any	DET
gujaf-76	118	29	significant	significant	ADJ
gujaf-76	118	30	effect	effect	NOUN
gujaf-76	118	31	on	on	ADP
gujaf-76	118	32	the	the	DET
gujaf-76	118	33	roa	roa	NOUN
gujaf-76	118	34	of	of	ADP
gujaf-76	118	35	selected	select	VERB
gujaf-76	118	36	companies	company	NOUN
gujaf-76	118	37	.	.	PUNCT
gujaf-76	119	1	the	the	DET
gujaf-76	119	2	sample	sample	NOUN
gujaf-76	119	3	size	size	NOUN
gujaf-76	119	4	of	of	ADP
gujaf-76	119	5	three	three	NUM
gujaf-76	119	6	enterprises	enterprise	NOUN
gujaf-76	119	7	over	over	ADP
gujaf-76	119	8	five	five	NUM
gujaf-76	119	9	-	-	PUNCT
gujaf-76	119	10	year	year	NOUN
gujaf-76	119	11	period	period	NOUN
gujaf-76	119	12	can	can	AUX
gujaf-76	119	13	not	not	PART
gujaf-76	119	14	stand	stand	VERB
gujaf-76	119	15	to	to	PART
gujaf-76	119	16	measure	measure	VERB
gujaf-76	119	17	sustainability	sustainability	NOUN
gujaf-76	119	18	reporting	reporting	NOUN
gujaf-76	119	19	practices	practice	NOUN
gujaf-76	119	20	.	.	PUNCT
gujaf-76	120	1	gusau	gusau	PROPN
gujaf-76	120	2	journal	journal	PROPN
gujaf-76	120	3	of	of	ADP
gujaf-76	120	4	accounting	accounting	NOUN
gujaf-76	120	5	and	and	CCONJ
gujaf-76	120	6	finance	finance	NOUN
gujaf-76	120	7	,	,	PUNCT
gujaf-76	120	8	vol	vol	NOUN
gujaf-76	120	9	.	.	PROPN
gujaf-76	120	10	2	2	NUM
gujaf-76	120	11	,	,	PUNCT
gujaf-76	120	12	issue	issue	NOUN
gujaf-76	120	13	3	3	NUM
gujaf-76	120	14	,	,	PUNCT
gujaf-76	120	15	april	april	PROPN
gujaf-76	120	16	,	,	PUNCT
gujaf-76	120	17	2021	2021	NUM
gujaf-76	120	18	7	7	NUM
gujaf-76	120	19	agu	agu	NOUN
gujaf-76	120	20	and	and	CCONJ
gujaf-76	120	21	amedu	amedu	PROPN
gujaf-76	120	22	(	(	PUNCT
gujaf-76	120	23	2018	2018	NUM
gujaf-76	120	24	)	)	PUNCT
gujaf-76	120	25	assessed	assess	VERB
gujaf-76	120	26	the	the	DET
gujaf-76	120	27	impact	impact	NOUN
gujaf-76	120	28	of	of	ADP
gujaf-76	120	29	sr	sr	PROPN
gujaf-76	120	30	on	on	ADP
gujaf-76	120	31	the	the	DET
gujaf-76	120	32	profitability	profitability	NOUN
gujaf-76	120	33	of	of	ADP
gujaf-76	120	34	pharmaceutical	pharmaceutical	NOUN
gujaf-76	120	35	companies	company	NOUN
gujaf-76	120	36	listed	list	VERB
gujaf-76	120	37	in	in	ADP
gujaf-76	120	38	nigeria	nigeria	PROPN
gujaf-76	120	39	using	use	VERB
gujaf-76	120	40	an	an	DET
gujaf-76	120	41	ex	ex	X
gujaf-76	120	42	post	post	NOUN
gujaf-76	120	43	factor	factor	NOUN
gujaf-76	120	44	research	research	NOUN
gujaf-76	120	45	model	model	NOUN
gujaf-76	120	46	.	.	PUNCT
gujaf-76	121	1	the	the	DET
gujaf-76	121	2	average	average	ADJ
gujaf-76	121	3	data	datum	NOUN
gujaf-76	121	4	were	be	AUX
gujaf-76	121	5	taken	take	VERB
gujaf-76	121	6	from	from	ADP
gujaf-76	121	7	the	the	DET
gujaf-76	121	8	annual	annual	ADJ
gujaf-76	121	9	report	report	NOUN
gujaf-76	121	10	of	of	ADP
gujaf-76	121	11	seven	seven	NUM
gujaf-76	121	12	(	(	PUNCT
gujaf-76	121	13	7	7	NUM
gujaf-76	121	14	)	)	PUNCT
gujaf-76	121	15	companies	company	NOUN
gujaf-76	121	16	,	,	PUNCT
gujaf-76	121	17	from	from	ADP
gujaf-76	121	18	2012	2012	NUM
gujaf-76	121	19	to	to	ADP
gujaf-76	121	20	2017	2017	NUM
gujaf-76	121	21	.	.	PUNCT
gujaf-76	122	1	the	the	DET
gujaf-76	122	2	data	datum	NOUN
gujaf-76	122	3	were	be	AUX
gujaf-76	122	4	analyzed	analyze	VERB
gujaf-76	122	5	by	by	ADP
gujaf-76	122	6	using	use	VERB
gujaf-76	122	7	ols	ol	NOUN
gujaf-76	122	8	.	.	PUNCT
gujaf-76	123	1	the	the	DET
gujaf-76	123	2	results	result	NOUN
gujaf-76	123	3	showed	show	VERB
gujaf-76	123	4	that	that	SCONJ
gujaf-76	123	5	there	there	PRON
gujaf-76	123	6	was	be	VERB
gujaf-76	123	7	a	a	DET
gujaf-76	123	8	negative	negative	ADJ
gujaf-76	123	9	and	and	CCONJ
gujaf-76	123	10	insignificant	insignificant	ADJ
gujaf-76	123	11	correlation	correlation	NOUN
gujaf-76	123	12	between	between	ADP
gujaf-76	123	13	the	the	DET
gujaf-76	123	14	economic	economic	ADJ
gujaf-76	123	15	reporting	reporting	NOUN
gujaf-76	123	16	index	index	NOUN
gujaf-76	123	17	and	and	CCONJ
gujaf-76	123	18	roa	roa	PROPN
gujaf-76	123	19	,	,	PUNCT
gujaf-76	123	20	while	while	SCONJ
gujaf-76	123	21	environmental	environmental	ADJ
gujaf-76	123	22	and	and	CCONJ
gujaf-76	123	23	social	social	ADJ
gujaf-76	123	24	information	information	NOUN
gujaf-76	123	25	have	have	VERB
gujaf-76	123	26	insignificant	insignificant	ADJ
gujaf-76	123	27	positive	positive	ADJ
gujaf-76	123	28	correlation	correlation	NOUN
gujaf-76	123	29	with	with	ADP
gujaf-76	123	30	roa	roa	PROPN
gujaf-76	123	31	.	.	PUNCT
gujaf-76	124	1	the	the	DET
gujaf-76	124	2	results	result	NOUN
gujaf-76	124	3	also	also	ADV
gujaf-76	124	4	showed	show	VERB
gujaf-76	124	5	that	that	SCONJ
gujaf-76	124	6	the	the	DET
gujaf-76	124	7	environmental	environmental	ADJ
gujaf-76	124	8	reporting	reporting	NOUN
gujaf-76	124	9	index	index	NOUN
gujaf-76	124	10	had	have	VERB
gujaf-76	124	11	a	a	DET
gujaf-76	124	12	statistically	statistically	ADV
gujaf-76	124	13	negative	negative	ADJ
gujaf-76	124	14	and	and	CCONJ
gujaf-76	124	15	insignificant	insignificant	ADJ
gujaf-76	124	16	correlation	correlation	NOUN
gujaf-76	124	17	with	with	ADP
gujaf-76	124	18	roe	roe	NOUN
gujaf-76	124	19	,	,	PUNCT
gujaf-76	124	20	while	while	SCONJ
gujaf-76	124	21	a	a	DET
gujaf-76	124	22	positive	positive	ADJ
gujaf-76	124	23	but	but	CCONJ
gujaf-76	124	24	insignificant	insignificant	ADJ
gujaf-76	124	25	correlation	correlation	NOUN
gujaf-76	124	26	exist	exist	VERB
gujaf-76	124	27	between	between	ADP
gujaf-76	124	28	economic	economic	ADJ
gujaf-76	124	29	and	and	CCONJ
gujaf-76	124	30	social	social	ADJ
gujaf-76	124	31	indices	index	NOUN
gujaf-76	124	32	and	and	CCONJ
gujaf-76	124	33	roe	roe	NOUN
gujaf-76	124	34	of	of	ADP
gujaf-76	124	35	selected	select	VERB
gujaf-76	124	36	companies	company	NOUN
gujaf-76	124	37	.	.	PUNCT
gujaf-76	125	1	finally	finally	ADV
gujaf-76	125	2	,	,	PUNCT
gujaf-76	125	3	the	the	DET
gujaf-76	125	4	results	result	NOUN
gujaf-76	125	5	showed	show	VERB
gujaf-76	125	6	that	that	SCONJ
gujaf-76	125	7	economic	economic	ADJ
gujaf-76	125	8	and	and	CCONJ
gujaf-76	125	9	social	social	ADJ
gujaf-76	125	10	information	information	NOUN
gujaf-76	125	11	indicators	indicator	NOUN
gujaf-76	125	12	have	have	VERB
gujaf-76	125	13	a	a	DET
gujaf-76	125	14	statistically	statistically	ADV
gujaf-76	125	15	positive	positive	ADJ
gujaf-76	125	16	and	and	CCONJ
gujaf-76	125	17	insignificant	insignificant	ADJ
gujaf-76	125	18	correlation	correlation	NOUN
gujaf-76	125	19	with	with	ADP
gujaf-76	125	20	nmr	nmr	NOUN
gujaf-76	125	21	,	,	PUNCT
gujaf-76	125	22	but	but	CCONJ
gujaf-76	125	23	there	there	PRON
gujaf-76	125	24	is	be	VERB
gujaf-76	125	25	a	a	DET
gujaf-76	125	26	negative	negative	ADJ
gujaf-76	125	27	and	and	CCONJ
gujaf-76	125	28	insignificant	insignificant	ADJ
gujaf-76	125	29	correlation	correlation	NOUN
gujaf-76	125	30	between	between	ADP
gujaf-76	125	31	the	the	DET
gujaf-76	125	32	environmental	environmental	ADJ
gujaf-76	125	33	reporting	reporting	NOUN
gujaf-76	125	34	index	index	NOUN
gujaf-76	125	35	of	of	ADP
gujaf-76	125	36	the	the	DET
gujaf-76	125	37	nigerian	nigerian	ADJ
gujaf-76	125	38	pharmaceutical	pharmaceutical	NOUN
gujaf-76	125	39	company	company	NOUN
gujaf-76	125	40	and	and	CCONJ
gujaf-76	125	41	nmp	nmp	NOUN
gujaf-76	125	42	.	.	PUNCT
gujaf-76	126	1	by	by	ADP
gujaf-76	126	2	the	the	DET
gujaf-76	126	3	way	way	NOUN
gujaf-76	126	4	,	,	PUNCT
gujaf-76	126	5	the	the	DET
gujaf-76	126	6	study	study	NOUN
gujaf-76	126	7	suggested	suggest	VERB
gujaf-76	126	8	that	that	SCONJ
gujaf-76	126	9	the	the	DET
gujaf-76	126	10	management	management	NOUN
gujaf-76	126	11	of	of	ADP
gujaf-76	126	12	pharmaceutical	pharmaceutical	ADJ
gujaf-76	126	13	companies	company	NOUN
gujaf-76	126	14	in	in	ADP
gujaf-76	126	15	nigeria	nigeria	PROPN
gujaf-76	126	16	needs	need	VERB
gujaf-76	126	17	to	to	PART
gujaf-76	126	18	provide	provide	VERB
gujaf-76	126	19	comprehensive	comprehensive	ADJ
gujaf-76	126	20	sustainability	sustainability	NOUN
gujaf-76	126	21	information	information	NOUN
gujaf-76	126	22	in	in	ADP
gujaf-76	126	23	order	order	NOUN
gujaf-76	126	24	to	to	PART
gujaf-76	126	25	maximize	maximize	VERB
gujaf-76	126	26	profitability	profitability	NOUN
gujaf-76	126	27	.	.	PUNCT
gujaf-76	127	1	the	the	DET
gujaf-76	127	2	study	study	NOUN
gujaf-76	127	3	failed	fail	VERB
gujaf-76	127	4	to	to	PART
gujaf-76	127	5	consider	consider	VERB
gujaf-76	127	6	adequate	adequate	ADJ
gujaf-76	127	7	time	time	NOUN
gujaf-76	127	8	period	period	NOUN
gujaf-76	127	9	as	as	SCONJ
gujaf-76	127	10	the	the	DET
gujaf-76	127	11	sample	sample	NOUN
gujaf-76	127	12	size	size	NOUN
gujaf-76	127	13	is	be	AUX
gujaf-76	127	14	also	also	ADV
gujaf-76	127	15	small	small	ADJ
gujaf-76	127	16	resulting	result	VERB
gujaf-76	127	17	to	to	ADP
gujaf-76	127	18	a	a	DET
gujaf-76	127	19	low	low	ADJ
gujaf-76	127	20	number	number	NOUN
gujaf-76	127	21	of	of	ADP
gujaf-76	127	22	observations	observation	NOUN
gujaf-76	127	23	,	,	PUNCT
gujaf-76	127	24	the	the	DET
gujaf-76	127	25	study	study	NOUN
gujaf-76	127	26	should	should	AUX
gujaf-76	127	27	also	also	ADV
gujaf-76	127	28	use	use	VERB
gujaf-76	127	29	multiple	multiple	ADJ
gujaf-76	127	30	regression	regression	NOUN
gujaf-76	127	31	to	to	PART
gujaf-76	127	32	analysed	analyse	VERB
gujaf-76	127	33	the	the	DET
gujaf-76	127	34	panel	panel	NOUN
gujaf-76	127	35	data	datum	NOUN
gujaf-76	127	36	instead	instead	ADV
gujaf-76	127	37	of	of	ADP
gujaf-76	127	38	ordinary	ordinary	ADJ
gujaf-76	127	39	linear	linear	ADJ
gujaf-76	127	40	regression	regression	NOUN
gujaf-76	127	41	.	.	PUNCT
gujaf-76	128	1	in	in	ADP
gujaf-76	128	2	whetman	whetman	ADJ
gujaf-76	128	3	(	(	PUNCT
gujaf-76	128	4	2017	2017	NUM
gujaf-76	128	5	)	)	PUNCT
gujaf-76	128	6	using	use	VERB
gujaf-76	128	7	a	a	DET
gujaf-76	128	8	sample	sample	NOUN
gujaf-76	128	9	of	of	ADP
gujaf-76	128	10	95	95	NUM
gujaf-76	128	11	us	us	PROPN
gujaf-76	128	12	companies	company	NOUN
gujaf-76	128	13	that	that	PRON
gujaf-76	128	14	were	be	AUX
gujaf-76	128	15	publicly	publicly	ADV
gujaf-76	128	16	traded	trade	VERB
gujaf-76	128	17	in	in	ADP
gujaf-76	128	18	different	different	ADJ
gujaf-76	128	19	sectors	sector	NOUN
gujaf-76	128	20	during	during	ADP
gujaf-76	128	21	the	the	DET
gujaf-76	128	22	years	year	NOUN
gujaf-76	128	23	2015	2015	NUM
gujaf-76	128	24	-	-	SYM
gujaf-76	128	25	2016	2016	NUM
gujaf-76	128	26	.	.	PUNCT
gujaf-76	129	1	the	the	DET
gujaf-76	129	2	study	study	NOUN
gujaf-76	129	3	examined	examine	VERB
gujaf-76	129	4	how	how	SCONJ
gujaf-76	129	5	corporate	corporate	ADJ
gujaf-76	129	6	sr	sr	PROPN
gujaf-76	129	7	affects	affect	VERB
gujaf-76	129	8	corporate	corporate	ADJ
gujaf-76	129	9	fp	fp	NOUN
gujaf-76	129	10	.	.	PUNCT
gujaf-76	130	1	the	the	DET
gujaf-76	130	2	results	result	NOUN
gujaf-76	130	3	show	show	VERB
gujaf-76	130	4	that	that	SCONJ
gujaf-76	130	5	sr	sr	PROPN
gujaf-76	130	6	has	have	VERB
gujaf-76	130	7	a	a	DET
gujaf-76	130	8	positive	positive	ADJ
gujaf-76	130	9	and	and	CCONJ
gujaf-76	130	10	significant	significant	ADJ
gujaf-76	130	11	impact	impact	NOUN
gujaf-76	130	12	on	on	ADP
gujaf-76	130	13	the	the	DET
gujaf-76	130	14	company	company	NOUN
gujaf-76	130	15	's	's	PART
gujaf-76	130	16	roe	roe	NOUN
gujaf-76	130	17	,	,	PUNCT
gujaf-76	130	18	roa	roa	NOUN
gujaf-76	130	19	and	and	CCONJ
gujaf-76	130	20	profit	profit	NOUN
gujaf-76	130	21	margin	margin	NOUN
gujaf-76	130	22	over	over	ADP
gujaf-76	130	23	the	the	DET
gujaf-76	130	24	next	next	ADJ
gujaf-76	130	25	year	year	NOUN
gujaf-76	130	26	.	.	PUNCT
gujaf-76	131	1	however	however	ADV
gujaf-76	131	2	,	,	PUNCT
gujaf-76	131	3	this	this	DET
gujaf-76	131	4	relationship	relationship	NOUN
gujaf-76	131	5	only	only	ADV
gujaf-76	131	6	exists	exist	VERB
gujaf-76	131	7	in	in	ADP
gujaf-76	131	8	companies	company	NOUN
gujaf-76	131	9	with	with	ADP
gujaf-76	131	10	low	low	ADJ
gujaf-76	131	11	institutional	institutional	ADJ
gujaf-76	131	12	responsibility	responsibility	NOUN
gujaf-76	131	13	.	.	PUNCT
gujaf-76	132	1	the	the	DET
gujaf-76	132	2	results	result	NOUN
gujaf-76	132	3	show	show	VERB
gujaf-76	132	4	that	that	SCONJ
gujaf-76	132	5	sr	sr	PROPN
gujaf-76	132	6	represents	represent	VERB
gujaf-76	132	7	a	a	DET
gujaf-76	132	8	significant	significant	ADJ
gujaf-76	132	9	use	use	NOUN
gujaf-76	132	10	of	of	ADP
gujaf-76	132	11	company	company	NOUN
gujaf-76	132	12	resources	resource	NOUN
gujaf-76	132	13	for	for	ADP
gujaf-76	132	14	the	the	DET
gujaf-76	132	15	benefits	benefit	NOUN
gujaf-76	132	16	of	of	ADP
gujaf-76	132	17	its	its	PRON
gujaf-76	132	18	stakeholders	stakeholder	NOUN
gujaf-76	132	19	.	.	PUNCT
gujaf-76	133	1	in	in	ADP
gujaf-76	133	2	addition	addition	NOUN
gujaf-76	133	3	,	,	PUNCT
gujaf-76	133	4	sr	sr	PROPN
gujaf-76	133	5	appears	appear	VERB
gujaf-76	133	6	to	to	PART
gujaf-76	133	7	be	be	AUX
gujaf-76	133	8	an	an	DET
gujaf-76	133	9	effective	effective	ADJ
gujaf-76	133	10	substitute	substitute	NOUN
gujaf-76	133	11	for	for	ADP
gujaf-76	133	12	monitoring	monitoring	NOUN
gujaf-76	133	13	by	by	ADP
gujaf-76	133	14	institutional	institutional	ADJ
gujaf-76	133	15	investors	investor	NOUN
gujaf-76	133	16	.	.	PUNCT
gujaf-76	134	1	although	although	SCONJ
gujaf-76	134	2	the	the	DET
gujaf-76	134	3	sample	sample	NOUN
gujaf-76	134	4	size	size	NOUN
gujaf-76	134	5	was	be	AUX
gujaf-76	134	6	considered	consider	VERB
gujaf-76	134	7	sufficient	sufficient	ADJ
gujaf-76	134	8	in	in	ADP
gujaf-76	134	9	the	the	DET
gujaf-76	134	10	study	study	NOUN
gujaf-76	134	11	,	,	PUNCT
gujaf-76	134	12	the	the	DET
gujaf-76	134	13	benefits	benefit	NOUN
gujaf-76	134	14	of	of	ADP
gujaf-76	134	15	a	a	DET
gujaf-76	134	16	longer	long	ADJ
gujaf-76	134	17	period	period	NOUN
gujaf-76	134	18	was	be	AUX
gujaf-76	134	19	not	not	PART
gujaf-76	134	20	utilize	utilize	VERB
gujaf-76	134	21	.	.	PUNCT
gujaf-76	135	1	kasbun	kasbun	NOUN
gujaf-76	135	2	et	et	PROPN
gujaf-76	135	3	al	al	PROPN
gujaf-76	135	4	.	.	PUNCT
gujaf-76	136	1	(	(	PUNCT
gujaf-76	136	2	2016	2016	NUM
gujaf-76	136	3	)	)	PUNCT
gujaf-76	136	4	examined	examine	VERB
gujaf-76	136	5	the	the	DET
gujaf-76	136	6	sr	sr	PROPN
gujaf-76	136	7	relationship	relationship	NOUN
gujaf-76	136	8	with	with	ADP
gujaf-76	136	9	fp	fp	PROPN
gujaf-76	136	10	in	in	ADP
gujaf-76	136	11	malaysia	malaysia	PROPN
gujaf-76	136	12	.	.	PUNCT
gujaf-76	137	1	the	the	DET
gujaf-76	137	2	results	result	NOUN
gujaf-76	137	3	of	of	ADP
gujaf-76	137	4	the	the	DET
gujaf-76	137	5	regression	regression	NOUN
gujaf-76	137	6	show	show	VERB
gujaf-76	137	7	that	that	SCONJ
gujaf-76	137	8	the	the	DET
gujaf-76	137	9	economic	economic	ADJ
gujaf-76	137	10	,	,	PUNCT
gujaf-76	137	11	social	social	ADJ
gujaf-76	137	12	and	and	CCONJ
gujaf-76	137	13	environmental	environmental	ADJ
gujaf-76	137	14	sr	sr	PROPN
gujaf-76	137	15	is	be	AUX
gujaf-76	137	16	positively	positively	ADV
gujaf-76	137	17	correlated	correlate	VERB
gujaf-76	137	18	with	with	ADP
gujaf-76	137	19	the	the	DET
gujaf-76	137	20	measure	measure	NOUN
gujaf-76	137	21	of	of	ADP
gujaf-76	137	22	fp	fp	NOUN
gujaf-76	137	23	using	use	VERB
gujaf-76	137	24	roa	roa	PROPN
gujaf-76	137	25	and	and	CCONJ
gujaf-76	137	26	roe	roe	PROPN
gujaf-76	137	27	.	.	PUNCT
gujaf-76	138	1	no	no	DET
gujaf-76	138	2	different	different	ADJ
gujaf-76	138	3	performance	performance	NOUN
gujaf-76	138	4	measures	measure	NOUN
gujaf-76	138	5	were	be	AUX
gujaf-76	138	6	used	use	VERB
gujaf-76	138	7	in	in	ADP
gujaf-76	138	8	the	the	DET
gujaf-76	138	9	study	study	NOUN
gujaf-76	138	10	,	,	PUNCT
gujaf-76	138	11	roa	roa	PROPN
gujaf-76	138	12	and	and	CCONJ
gujaf-76	138	13	roe	roe	PROPN
gujaf-76	138	14	are	be	AUX
gujaf-76	138	15	calculated	calculate	VERB
gujaf-76	138	16	from	from	ADP
gujaf-76	138	17	a	a	DET
gujaf-76	138	18	single	single	ADJ
gujaf-76	138	19	source	source	NOUN
gujaf-76	138	20	(	(	PUNCT
gujaf-76	138	21	net	net	ADJ
gujaf-76	138	22	profit	profit	NOUN
gujaf-76	138	23	)	)	PUNCT
gujaf-76	138	24	.	.	PUNCT
gujaf-76	139	1	siew	siew	PROPN
gujaf-76	139	2	et	et	PROPN
gujaf-76	139	3	al	al	PROPN
gujaf-76	139	4	.	.	PROPN
gujaf-76	140	1	(	(	PUNCT
gujaf-76	140	2	2013	2013	NUM
gujaf-76	140	3	)	)	PUNCT
gujaf-76	140	4	examined	examine	VERB
gujaf-76	140	5	the	the	DET
gujaf-76	140	6	non	non	ADJ
gujaf-76	140	7	-	-	ADJ
gujaf-76	140	8	financial	financial	ADJ
gujaf-76	140	9	reporting	reporting	NOUN
gujaf-76	140	10	status	status	NOUN
gujaf-76	140	11	of	of	ADP
gujaf-76	140	12	public	public	ADJ
gujaf-76	140	13	construction	construction	NOUN
gujaf-76	140	14	companies	company	NOUN
gujaf-76	140	15	on	on	ADP
gujaf-76	140	16	climate	climate	NOUN
gujaf-76	140	17	change	change	NOUN
gujaf-76	140	18	,	,	PUNCT
gujaf-76	140	19	environmental	environmental	ADJ
gujaf-76	140	20	management	management	NOUN
gujaf-76	140	21	,	,	PUNCT
gujaf-76	140	22	environmental	environmental	ADJ
gujaf-76	140	23	performance	performance	NOUN
gujaf-76	140	24	,	,	PUNCT
gujaf-76	140	25	health	health	NOUN
gujaf-76	140	26	and	and	CCONJ
gujaf-76	140	27	safety	safety	NOUN
gujaf-76	140	28	,	,	PUNCT
gujaf-76	140	29	human	human	ADJ
gujaf-76	140	30	capital	capital	NOUN
gujaf-76	140	31	,	,	PUNCT
gujaf-76	140	32	stakeholder	stakeholder	NOUN
gujaf-76	140	33	participation	participation	NOUN
gujaf-76	140	34	,	,	PUNCT
gujaf-76	140	35	governance	governance	NOUN
gujaf-76	140	36	and	and	CCONJ
gujaf-76	140	37	other	other	ADJ
gujaf-76	140	38	issues	issue	NOUN
gujaf-76	140	39	of	of	ADP
gujaf-76	140	40	interest	interest	NOUN
gujaf-76	140	41	to	to	ADP
gujaf-76	140	42	investors	investor	NOUN
gujaf-76	140	43	.	.	PUNCT
gujaf-76	141	1	the	the	DET
gujaf-76	141	2	study	study	NOUN
gujaf-76	141	3	also	also	ADV
gujaf-76	141	4	examines	examine	VERB
gujaf-76	141	5	the	the	DET
gujaf-76	141	6	impact	impact	NOUN
gujaf-76	141	7	of	of	ADP
gujaf-76	141	8	the	the	DET
gujaf-76	141	9	publication	publication	NOUN
gujaf-76	141	10	of	of	ADP
gujaf-76	141	11	non	non	ADJ
gujaf-76	141	12	-	-	ADJ
gujaf-76	141	13	financial	financial	ADJ
gujaf-76	141	14	statements	statement	NOUN
gujaf-76	141	15	as	as	ADP
gujaf-76	141	16	the	the	DET
gujaf-76	141	17	sustainability	sustainability	NOUN
gujaf-76	141	18	practices	practice	NOUN
gujaf-76	141	19	of	of	ADP
gujaf-76	141	20	companies	company	NOUN
gujaf-76	141	21	(	(	PUNCT
gujaf-76	141	22	represented	represent	VERB
gujaf-76	141	23	by	by	ADP
gujaf-76	141	24	esg	esg	PROPN
gujaf-76	141	25	estimates	estimate	NOUN
gujaf-76	141	26	)	)	PUNCT
gujaf-76	141	27	on	on	ADP
gujaf-76	141	28	the	the	DET
gujaf-76	141	29	fp	fp	NOUN
gujaf-76	141	30	of	of	ADP
gujaf-76	141	31	the	the	DET
gujaf-76	141	32	companies	company	NOUN
gujaf-76	141	33	selected	select	VERB
gujaf-76	141	34	.	.	PUNCT
gujaf-76	142	1	pf	pf	PROPN
gujaf-76	142	2	is	be	AUX
gujaf-76	142	3	measured	measure	VERB
gujaf-76	142	4	using	use	VERB
gujaf-76	142	5	several	several	ADJ
gujaf-76	142	6	financial	financial	ADJ
gujaf-76	142	7	ratios	ratio	NOUN
gujaf-76	142	8	.	.	PUNCT
gujaf-76	143	1	the	the	DET
gujaf-76	143	2	results	result	NOUN
gujaf-76	143	3	of	of	ADP
gujaf-76	143	4	the	the	DET
gujaf-76	143	5	study	study	NOUN
gujaf-76	143	6	showed	show	VERB
gujaf-76	143	7	that	that	SCONJ
gujaf-76	143	8	most	most	ADJ
gujaf-76	143	9	of	of	ADP
gujaf-76	143	10	the	the	DET
gujaf-76	143	11	construction	construction	NOUN
gujaf-76	143	12	companies	company	NOUN
gujaf-76	143	13	selected	select	VERB
gujaf-76	143	14	have	have	VERB
gujaf-76	143	15	law	law	NOUN
gujaf-76	143	16	level	level	NOUN
gujaf-76	143	17	of	of	ADP
gujaf-76	143	18	reporting	reporting	NOUN
gujaf-76	143	19	in	in	ADP
gujaf-76	143	20	terms	term	NOUN
gujaf-76	143	21	of	of	ADP
gujaf-76	143	22	sustainability	sustainability	NOUN
gujaf-76	143	23	behaviour	behaviour	NOUN
gujaf-76	143	24	.	.	PUNCT
gujaf-76	144	1	while	while	SCONJ
gujaf-76	144	2	construction	construction	NOUN
gujaf-76	144	3	companies	company	NOUN
gujaf-76	144	4	that	that	PRON
gujaf-76	144	5	produce	produce	VERB
gujaf-76	144	6	non	non	ADJ
gujaf-76	144	7	-	-	ADJ
gujaf-76	144	8	financial	financial	ADJ
gujaf-76	144	9	reports	report	NOUN
gujaf-76	144	10	,	,	PUNCT
gujaf-76	144	11	despite	despite	SCONJ
gujaf-76	144	12	fp	fp	PROPN
gujaf-76	144	13	's	's	PART
gujaf-76	144	14	interdependence	interdependence	NOUN
gujaf-76	144	15	,	,	PUNCT
gujaf-76	144	16	generally	generally	ADV
gujaf-76	144	17	exceed	exceed	VERB
gujaf-76	144	18	in	in	ADP
gujaf-76	144	19	term	term	NOUN
gujaf-76	144	20	of	of	ADP
gujaf-76	144	21	fp	fp	ADP
gujaf-76	144	22	those	those	PRON
gujaf-76	144	23	that	that	PRON
gujaf-76	144	24	did	do	VERB
gujaf-76	144	25	not	not	PART
gujaf-76	144	26	.	.	PUNCT
gujaf-76	145	1	however	however	ADV
gujaf-76	145	2	,	,	PUNCT
gujaf-76	145	3	the	the	DET
gujaf-76	145	4	study	study	NOUN
gujaf-76	145	5	examines	examine	VERB
gujaf-76	145	6	the	the	DET
gujaf-76	145	7	relationship	relationship	NOUN
gujaf-76	145	8	between	between	ADP
gujaf-76	145	9	the	the	DET
gujaf-76	145	10	variables	variable	NOUN
gujaf-76	145	11	rather	rather	ADV
gujaf-76	145	12	than	than	ADP
gujaf-76	145	13	the	the	DET
gujaf-76	145	14	effects	effect	NOUN
gujaf-76	145	15	.	.	PUNCT
gujaf-76	146	1	amer	amer	PROPN
gujaf-76	146	2	and	and	CCONJ
gujaf-76	146	3	othman	othman	PROPN
gujaf-76	146	4	(	(	PUNCT
gujaf-76	146	5	2012	2012	NUM
gujaf-76	146	6	)	)	PUNCT
gujaf-76	146	7	sampled	sample	VERB
gujaf-76	146	8	100	100	NUM
gujaf-76	146	9	sustainable	sustainable	ADJ
gujaf-76	146	10	global	global	ADJ
gujaf-76	146	11	firms	firm	NOUN
gujaf-76	146	12	in	in	ADP
gujaf-76	146	13	2008	2008	NUM
gujaf-76	146	14	,	,	PUNCT
gujaf-76	146	15	using	use	VERB
gujaf-76	146	16	four	four	NUM
gujaf-76	146	17	metrics	metric	NOUN
gujaf-76	146	18	to	to	PART
gujaf-76	146	19	highlight	highlight	VERB
gujaf-76	146	20	their	their	PRON
gujaf-76	146	21	commitment	commitment	NOUN
gujaf-76	146	22	to	to	ADP
gujaf-76	146	23	sustainable	sustainable	ADJ
gujaf-76	146	24	practices	practice	NOUN
gujaf-76	146	25	.	.	PUNCT
gujaf-76	147	1	the	the	DET
gujaf-76	147	2	study	study	NOUN
gujaf-76	147	3	shows	show	VERB
gujaf-76	147	4	that	that	SCONJ
gujaf-76	147	5	companies	company	NOUN
gujaf-76	147	6	that	that	PRON
gujaf-76	147	7	focus	focus	VERB
gujaf-76	147	8	on	on	ADP
gujaf-76	147	9	sr	sr	PROPN
gujaf-76	147	10	have	have	VERB
gujaf-76	147	11	higher	high	ADJ
gujaf-76	147	12	fp	fp	NOUN
gujaf-76	147	13	measured	measure	VERB
gujaf-76	147	14	in	in	ADP
gujaf-76	147	15	terms	term	NOUN
gujaf-76	147	16	of	of	ADP
gujaf-76	147	17	roa	roa	NOUN
gujaf-76	147	18	and	and	CCONJ
gujaf-76	147	19	profit	profit	NOUN
gujaf-76	147	20	before	before	ADP
gujaf-76	147	21	tax	tax	NOUN
gujaf-76	147	22	(	(	PUNCT
gujaf-76	147	23	pbt	pbt	PROPN
gujaf-76	147	24	)	)	PUNCT
gujaf-76	147	25	,	,	PUNCT
gujaf-76	147	26	and	and	CCONJ
gujaf-76	147	27	operating	operate	VERB
gujaf-76	147	28	cash	cash	NOUN
gujaf-76	147	29	flow	flow	NOUN
gujaf-76	147	30	of	of	ADP
gujaf-76	147	31	companies	company	NOUN
gujaf-76	147	32	compared	compare	VERB
gujaf-76	147	33	with	with	ADP
gujaf-76	147	34	those	those	PRON
gujaf-76	147	35	that	that	PRON
gujaf-76	147	36	do	do	AUX
gujaf-76	147	37	not	not	PART
gujaf-76	147	38	have	have	VERB
gujaf-76	147	39	such	such	ADJ
gujaf-76	147	40	commitments	commitment	NOUN
gujaf-76	147	41	.	.	PUNCT
gujaf-76	148	1	the	the	DET
gujaf-76	148	2	study	study	NOUN
gujaf-76	148	3	only	only	ADV
gujaf-76	148	4	covers	cover	VERB
gujaf-76	148	5	2008	2008	NUM
gujaf-76	148	6	,	,	PUNCT
gujaf-76	148	7	so	so	ADV
gujaf-76	148	8	one	one	NUM
gujaf-76	148	9	-	-	PUNCT
gujaf-76	148	10	year	year	NOUN
gujaf-76	148	11	coverage	coverage	NOUN
gujaf-76	148	12	can	can	AUX
gujaf-76	148	13	not	not	PART
gujaf-76	148	14	be	be	AUX
gujaf-76	148	15	used	use	VERB
gujaf-76	148	16	to	to	PART
gujaf-76	148	17	assess	assess	VERB
gujaf-76	148	18	the	the	DET
gujaf-76	148	19	sr	sr	PROPN
gujaf-76	148	20	behavior	behavior	NOUN
gujaf-76	148	21	of	of	ADP
gujaf-76	148	22	a	a	DET
gujaf-76	148	23	firm	firm	NOUN
gujaf-76	148	24	.	.	PUNCT
gujaf-76	149	1	gusau	gusau	PROPN
gujaf-76	149	2	journal	journal	PROPN
gujaf-76	149	3	of	of	ADP
gujaf-76	149	4	accounting	accounting	NOUN
gujaf-76	149	5	and	and	CCONJ
gujaf-76	149	6	finance	finance	NOUN
gujaf-76	149	7	,	,	PUNCT
gujaf-76	149	8	vol	vol	NOUN
gujaf-76	149	9	.	.	PROPN
gujaf-76	149	10	2	2	NUM
gujaf-76	149	11	,	,	PUNCT
gujaf-76	149	12	issue	issue	NOUN
gujaf-76	149	13	3	3	NUM
gujaf-76	149	14	,	,	PUNCT
gujaf-76	149	15	april	april	PROPN
gujaf-76	149	16	,	,	PUNCT
gujaf-76	149	17	2021	2021	NUM
gujaf-76	149	18	8	8	NUM
gujaf-76	149	19	kabir	kabir	PROPN
gujaf-76	149	20	et	et	PROPN
gujaf-76	149	21	al	al	PROPN
gujaf-76	149	22	.	.	PROPN
gujaf-76	150	1	(	(	PUNCT
gujaf-76	150	2	2019	2019	NUM
gujaf-76	150	3	)	)	PUNCT
gujaf-76	150	4	examined	examine	VERB
gujaf-76	150	5	the	the	DET
gujaf-76	150	6	effect	effect	NOUN
gujaf-76	150	7	of	of	ADP
gujaf-76	150	8	environmental	environmental	ADJ
gujaf-76	150	9	accounting	accounting	NOUN
gujaf-76	150	10	on	on	ADP
gujaf-76	150	11	the	the	DET
gujaf-76	150	12	profitability	profitability	NOUN
gujaf-76	150	13	of	of	ADP
gujaf-76	150	14	quoted	quote	VERB
gujaf-76	150	15	nigerian	nigerian	ADJ
gujaf-76	150	16	oil	oil	NOUN
gujaf-76	150	17	and	and	CCONJ
gujaf-76	150	18	gas	gas	NOUN
gujaf-76	150	19	companies	company	NOUN
gujaf-76	150	20	.	.	PUNCT
gujaf-76	151	1	the	the	DET
gujaf-76	151	2	population	population	NOUN
gujaf-76	151	3	of	of	ADP
gujaf-76	151	4	the	the	DET
gujaf-76	151	5	study	study	NOUN
gujaf-76	151	6	is	be	AUX
gujaf-76	151	7	made	make	VERB
gujaf-76	151	8	up	up	ADP
gujaf-76	151	9	of	of	ADP
gujaf-76	151	10	12	12	NUM
gujaf-76	151	11	oil	oil	NOUN
gujaf-76	151	12	and	and	CCONJ
gujaf-76	151	13	gas	gas	NOUN
gujaf-76	151	14	companies	company	NOUN
gujaf-76	151	15	listed	list	VERB
gujaf-76	151	16	on	on	ADP
gujaf-76	151	17	the	the	DET
gujaf-76	151	18	nse	nse	NOUN
gujaf-76	151	19	.	.	PUNCT
gujaf-76	152	1	in	in	ADP
gujaf-76	152	2	addition	addition	NOUN
gujaf-76	152	3	,	,	PUNCT
gujaf-76	152	4	samples	sample	NOUN
gujaf-76	152	5	were	be	AUX
gujaf-76	152	6	selected	select	VERB
gujaf-76	152	7	from	from	ADP
gujaf-76	152	8	8	8	NUM
gujaf-76	152	9	companies	company	NOUN
gujaf-76	152	10	using	use	VERB
gujaf-76	152	11	census	census	NOUN
gujaf-76	152	12	sampling	sample	VERB
gujaf-76	152	13	techniques	technique	NOUN
gujaf-76	152	14	and	and	CCONJ
gujaf-76	152	15	annual	annual	ADJ
gujaf-76	152	16	data	datum	NOUN
gujaf-76	152	17	for	for	ADP
gujaf-76	152	18	2014	2014	NUM
gujaf-76	152	19	-	-	SYM
gujaf-76	152	20	2018	2018	NUM
gujaf-76	152	21	were	be	AUX
gujaf-76	152	22	taken	take	VERB
gujaf-76	152	23	from	from	ADP
gujaf-76	152	24	annual	annual	ADJ
gujaf-76	152	25	reports	report	NOUN
gujaf-76	152	26	of	of	ADP
gujaf-76	152	27	companies	company	NOUN
gujaf-76	152	28	selected	select	VERB
gujaf-76	152	29	using	use	VERB
gujaf-76	152	30	the	the	DET
gujaf-76	152	31	secondary	secondary	ADJ
gujaf-76	152	32	data	data	NOUN
gujaf-76	152	33	collection	collection	NOUN
gujaf-76	152	34	method	method	NOUN
gujaf-76	152	35	.	.	PUNCT
gujaf-76	153	1	study	study	NOUN
gujaf-76	153	2	data	datum	NOUN
gujaf-76	153	3	were	be	AUX
gujaf-76	153	4	analyzed	analyze	VERB
gujaf-76	153	5	using	use	VERB
gujaf-76	153	6	stata	stata	NOUN
gujaf-76	153	7	13	13	NUM
gujaf-76	153	8	.	.	PUNCT
gujaf-76	154	1	the	the	DET
gujaf-76	154	2	regression	regression	NOUN
gujaf-76	154	3	results	result	NOUN
gujaf-76	154	4	show	show	VERB
gujaf-76	154	5	a	a	DET
gujaf-76	154	6	significant	significant	ADJ
gujaf-76	154	7	positive	positive	ADJ
gujaf-76	154	8	effect	effect	NOUN
gujaf-76	154	9	of	of	ADP
gujaf-76	154	10	environmental	environmental	ADJ
gujaf-76	154	11	accounting	accounting	NOUN
gujaf-76	154	12	on	on	ADP
gujaf-76	154	13	company	company	NOUN
gujaf-76	154	14	profitability	profitability	NOUN
gujaf-76	154	15	and	and	CCONJ
gujaf-76	154	16	therefore	therefore	ADV
gujaf-76	154	17	conclude	conclude	VERB
gujaf-76	154	18	that	that	SCONJ
gujaf-76	154	19	an	an	DET
gujaf-76	154	20	increase	increase	NOUN
gujaf-76	154	21	in	in	ADP
gujaf-76	154	22	environmental	environmental	ADJ
gujaf-76	154	23	expenditure	expenditure	NOUN
gujaf-76	154	24	leads	lead	VERB
gujaf-76	154	25	to	to	ADP
gujaf-76	154	26	a	a	DET
gujaf-76	154	27	significant	significant	ADJ
gujaf-76	154	28	increase	increase	NOUN
gujaf-76	154	29	in	in	ADP
gujaf-76	154	30	business	business	NOUN
gujaf-76	154	31	efficiency	efficiency	NOUN
gujaf-76	154	32	in	in	ADP
gujaf-76	154	33	terms	term	NOUN
gujaf-76	154	34	of	of	ADP
gujaf-76	154	35	profitability	profitability	NOUN
gujaf-76	154	36	.	.	PUNCT
gujaf-76	155	1	the	the	DET
gujaf-76	155	2	study	study	NOUN
gujaf-76	155	3	therefore	therefore	ADV
gujaf-76	155	4	recommends	recommend	VERB
gujaf-76	155	5	that	that	SCONJ
gujaf-76	155	6	firms	firm	NOUN
gujaf-76	155	7	should	should	AUX
gujaf-76	155	8	make	make	VERB
gujaf-76	155	9	adequate	adequate	ADJ
gujaf-76	155	10	provision	provision	NOUN
gujaf-76	155	11	to	to	PART
gujaf-76	155	12	increase	increase	VERB
gujaf-76	155	13	their	their	PRON
gujaf-76	155	14	environmental	environmental	ADJ
gujaf-76	155	15	expenditure	expenditure	NOUN
gujaf-76	155	16	as	as	SCONJ
gujaf-76	155	17	it	it	PRON
gujaf-76	155	18	leads	lead	VERB
gujaf-76	155	19	to	to	ADP
gujaf-76	155	20	better	well	ADJ
gujaf-76	155	21	performance	performance	NOUN
gujaf-76	155	22	in	in	ADP
gujaf-76	155	23	terms	term	NOUN
gujaf-76	155	24	of	of	ADP
gujaf-76	155	25	profitability	profitability	NOUN
gujaf-76	155	26	.	.	PUNCT
gujaf-76	156	1	the	the	DET
gujaf-76	156	2	study	study	NOUN
gujaf-76	156	3	considers	consider	VERB
gujaf-76	156	4	only	only	ADV
gujaf-76	156	5	environmental	environmental	ADJ
gujaf-76	156	6	expenditures	expenditure	NOUN
gujaf-76	156	7	to	to	PART
gujaf-76	156	8	represent	represent	VERB
gujaf-76	156	9	environmental	environmental	ADJ
gujaf-76	156	10	reporting	reporting	NOUN
gujaf-76	156	11	without	without	ADP
gujaf-76	156	12	considering	consider	VERB
gujaf-76	156	13	other	other	ADJ
gujaf-76	156	14	aspect	aspect	NOUN
gujaf-76	156	15	of	of	ADP
gujaf-76	156	16	environmental	environmental	ADJ
gujaf-76	156	17	reporting	reporting	NOUN
gujaf-76	156	18	.	.	PUNCT
gujaf-76	157	1	motwani	motwani	PROPN
gujaf-76	157	2	and	and	CCONJ
gujaf-76	157	3	pondya	pondya	PROPN
gujaf-76	157	4	(	(	PUNCT
gujaf-76	157	5	2016	2016	NUM
gujaf-76	157	6	)	)	PUNCT
gujaf-76	157	7	explored	explore	VERB
gujaf-76	157	8	how	how	SCONJ
gujaf-76	157	9	sr	sr	PROPN
gujaf-76	157	10	affects	affect	VERB
gujaf-76	157	11	the	the	DET
gujaf-76	157	12	operations	operation	NOUN
gujaf-76	157	13	and	and	CCONJ
gujaf-76	157	14	profitability	profitability	NOUN
gujaf-76	157	15	of	of	ADP
gujaf-76	157	16	companies	company	NOUN
gujaf-76	157	17	.	.	PUNCT
gujaf-76	158	1	the	the	DET
gujaf-76	158	2	study	study	NOUN
gujaf-76	158	3	used	use	VERB
gujaf-76	158	4	the	the	DET
gujaf-76	158	5	gri	gri	PROPN
gujaf-76	158	6	guidelines	guideline	NOUN
gujaf-76	158	7	to	to	PART
gujaf-76	158	8	determine	determine	VERB
gujaf-76	158	9	sustainability	sustainability	NOUN
gujaf-76	158	10	measures	measure	NOUN
gujaf-76	158	11	as	as	ADP
gujaf-76	158	12	overall	overall	ADJ
gujaf-76	158	13	sustainability	sustainability	NOUN
gujaf-76	158	14	reporting	reporting	NOUN
gujaf-76	158	15	scores	score	NOUN
gujaf-76	158	16	(	(	PUNCT
gujaf-76	158	17	osr	osr	NOUN
gujaf-76	158	18	)	)	PUNCT
gujaf-76	158	19	as	as	ADV
gujaf-76	158	20	well	well	ADV
gujaf-76	158	21	as	as	ADP
gujaf-76	158	22	the	the	DET
gujaf-76	158	23	scores	score	NOUN
gujaf-76	158	24	of	of	ADP
gujaf-76	158	25	4	4	NUM
gujaf-76	158	26	key	key	ADJ
gujaf-76	158	27	sr	sr	PROPN
gujaf-76	158	28	variables	variable	NOUN
gujaf-76	158	29	,	,	PUNCT
gujaf-76	158	30	these	these	PRON
gujaf-76	158	31	are	be	AUX
gujaf-76	158	32	community	community	NOUN
gujaf-76	158	33	(	(	PUNCT
gujaf-76	158	34	com	com	NOUN
gujaf-76	158	35	)	)	PUNCT
gujaf-76	158	36	,	,	PUNCT
gujaf-76	158	37	employees	employee	NOUN
gujaf-76	158	38	(	(	PUNCT
gujaf-76	158	39	emp	emp	NOUN
gujaf-76	158	40	)	)	PUNCT
gujaf-76	158	41	,	,	PUNCT
gujaf-76	158	42	environment	environment	NOUN
gujaf-76	158	43	(	(	PUNCT
gujaf-76	158	44	env	env	NOUN
gujaf-76	158	45	)	)	PUNCT
gujaf-76	158	46	and	and	CCONJ
gujaf-76	158	47	governance	governance	NOUN
gujaf-76	158	48	(	(	PUNCT
gujaf-76	158	49	gov	gov	NOUN
gujaf-76	158	50	)	)	PUNCT
gujaf-76	158	51	.	.	PUNCT
gujaf-76	159	1	in	in	ADP
gujaf-76	159	2	the	the	DET
gujaf-76	159	3	study	study	NOUN
gujaf-76	159	4	,	,	PUNCT
gujaf-76	159	5	the	the	DET
gujaf-76	159	6	impact	impact	NOUN
gujaf-76	159	7	of	of	ADP
gujaf-76	159	8	these	these	DET
gujaf-76	159	9	variables	variable	NOUN
gujaf-76	159	10	on	on	ADP
gujaf-76	159	11	profitability	profitability	NOUN
gujaf-76	159	12	of	of	ADP
gujaf-76	159	13	companies	company	NOUN
gujaf-76	159	14	listed	list	VERB
gujaf-76	159	15	on	on	ADP
gujaf-76	159	16	the	the	DET
gujaf-76	159	17	nse	nse	NOUN
gujaf-76	159	18	using	use	VERB
gujaf-76	159	19	roa	roa	PROPN
gujaf-76	159	20	,	,	PUNCT
gujaf-76	159	21	roe	roe	NOUN
gujaf-76	159	22	,	,	PUNCT
gujaf-76	159	23	roce	roce	PROPN
gujaf-76	159	24	and	and	CCONJ
gujaf-76	159	25	pbt	pbt	PROPN
gujaf-76	159	26	were	be	AUX
gujaf-76	159	27	assessed	assess	VERB
gujaf-76	159	28	using	use	VERB
gujaf-76	159	29	a	a	DET
gujaf-76	159	30	sample	sample	NOUN
gujaf-76	159	31	of	of	ADP
gujaf-76	159	32	103	103	NUM
gujaf-76	159	33	companies	company	NOUN
gujaf-76	159	34	listed	list	VERB
gujaf-76	159	35	on	on	ADP
gujaf-76	159	36	the	the	DET
gujaf-76	159	37	nse	nse	NOUN
gujaf-76	159	38	.	.	PUNCT
gujaf-76	160	1	data	datum	NOUN
gujaf-76	160	2	were	be	AUX
gujaf-76	160	3	collected	collect	VERB
gujaf-76	160	4	over	over	ADP
gujaf-76	160	5	a	a	DET
gujaf-76	160	6	six	six	NUM
gujaf-76	160	7	-	-	PUNCT
gujaf-76	160	8	year	year	NOUN
gujaf-76	160	9	period	period	NOUN
gujaf-76	160	10	from	from	ADP
gujaf-76	160	11	2009	2009	NUM
gujaf-76	160	12	to	to	ADP
gujaf-76	160	13	2015	2015	NUM
gujaf-76	160	14	,	,	PUNCT
gujaf-76	160	15	using	use	VERB
gujaf-76	160	16	multiple	multiple	ADJ
gujaf-76	160	17	regression	regression	NOUN
gujaf-76	160	18	analyses	analysis	NOUN
gujaf-76	160	19	to	to	PART
gujaf-76	160	20	determine	determine	VERB
gujaf-76	160	21	the	the	DET
gujaf-76	160	22	impact	impact	NOUN
gujaf-76	160	23	of	of	ADP
gujaf-76	160	24	the	the	DET
gujaf-76	160	25	firm	firm	NOUN
gujaf-76	160	26	’s	’s	PART
gujaf-76	160	27	sustainability	sustainability	NOUN
gujaf-76	160	28	.	.	PUNCT
gujaf-76	161	1	according	accord	VERB
gujaf-76	161	2	to	to	ADP
gujaf-76	161	3	the	the	DET
gujaf-76	161	4	study	study	NOUN
gujaf-76	161	5	,	,	PUNCT
gujaf-76	161	6	the	the	DET
gujaf-76	161	7	general	general	ADJ
gujaf-76	161	8	practice	practice	NOUN
gujaf-76	161	9	of	of	ADP
gujaf-76	161	10	sr	sr	PROPN
gujaf-76	161	11	has	have	VERB
gujaf-76	161	12	a	a	DET
gujaf-76	161	13	significant	significant	ADJ
gujaf-76	161	14	positive	positive	ADJ
gujaf-76	161	15	effect	effect	NOUN
gujaf-76	161	16	on	on	ADP
gujaf-76	161	17	the	the	DET
gujaf-76	161	18	profitability	profitability	NOUN
gujaf-76	161	19	of	of	ADP
gujaf-76	161	20	the	the	DET
gujaf-76	161	21	company	company	NOUN
gujaf-76	161	22	.	.	PUNCT
gujaf-76	162	1	the	the	DET
gujaf-76	162	2	profitability	profitability	NOUN
gujaf-76	162	3	measures	measure	NOUN
gujaf-76	162	4	used	use	VERB
gujaf-76	162	5	in	in	ADP
gujaf-76	162	6	the	the	DET
gujaf-76	162	7	study	study	NOUN
gujaf-76	162	8	are	be	AUX
gujaf-76	162	9	almost	almost	ADV
gujaf-76	162	10	measuring	measure	VERB
gujaf-76	162	11	the	the	DET
gujaf-76	162	12	same	same	ADJ
gujaf-76	162	13	aspect	aspect	NOUN
gujaf-76	162	14	of	of	ADP
gujaf-76	162	15	profitability	profitability	NOUN
gujaf-76	162	16	and	and	CCONJ
gujaf-76	162	17	thus	thus	ADV
gujaf-76	162	18	related	relate	VERB
gujaf-76	162	19	to	to	ADP
gujaf-76	162	20	one	one	NUM
gujaf-76	162	21	another	another	DET
gujaf-76	162	22	.	.	PUNCT
gujaf-76	163	1	monokaran	monokaran	ADJ
gujaf-76	163	2	et	et	PROPN
gujaf-76	163	3	al	al	PROPN
gujaf-76	163	4	.	.	PROPN
gujaf-76	164	1	(	(	PUNCT
gujaf-76	164	2	2018	2018	NUM
gujaf-76	164	3	)	)	PUNCT
gujaf-76	164	4	examined	examine	VERB
gujaf-76	164	5	in	in	ADP
gujaf-76	164	6	their	their	PRON
gujaf-76	164	7	study	study	NOUN
gujaf-76	164	8	the	the	DET
gujaf-76	164	9	effects	effect	NOUN
gujaf-76	164	10	of	of	ADP
gujaf-76	164	11	csr	csr	NOUN
gujaf-76	164	12	on	on	ADP
gujaf-76	164	13	fp	fp	NOUN
gujaf-76	164	14	using	use	VERB
gujaf-76	164	15	the	the	DET
gujaf-76	164	16	content	content	NOUN
gujaf-76	164	17	analysis	analysis	NOUN
gujaf-76	164	18	method	method	NOUN
gujaf-76	164	19	in	in	ADP
gujaf-76	164	20	annual	annual	ADJ
gujaf-76	164	21	reports	report	NOUN
gujaf-76	164	22	of	of	ADP
gujaf-76	164	23	malaysian	malaysian	ADJ
gujaf-76	164	24	insurance	insurance	NOUN
gujaf-76	164	25	companies	company	NOUN
gujaf-76	164	26	for	for	ADP
gujaf-76	164	27	a	a	DET
gujaf-76	164	28	period	period	NOUN
gujaf-76	164	29	of	of	ADP
gujaf-76	164	30	9	9	NUM
gujaf-76	164	31	years	year	NOUN
gujaf-76	164	32	(	(	PUNCT
gujaf-76	164	33	2008	2008	NUM
gujaf-76	164	34	-	-	SYM
gujaf-76	164	35	2017	2017	NUM
gujaf-76	164	36	)	)	PUNCT
gujaf-76	164	37	.	.	PUNCT
gujaf-76	165	1	content	content	NOUN
gujaf-76	165	2	analysis	analysis	NOUN
gujaf-76	165	3	data	datum	NOUN
gujaf-76	165	4	using	use	VERB
gujaf-76	165	5	the	the	DET
gujaf-76	165	6	csr	csr	PROPN
gujaf-76	165	7	gri	gri	PROPN
gujaf-76	165	8	disclosure	disclosure	PROPN
gujaf-76	165	9	index	index	NOUN
gujaf-76	165	10	table	table	NOUN
gujaf-76	165	11	were	be	AUX
gujaf-76	165	12	matched	match	VERB
gujaf-76	165	13	with	with	ADP
gujaf-76	165	14	the	the	DET
gujaf-76	165	15	fp	fp	PROPN
gujaf-76	165	16	indicators	indicator	NOUN
gujaf-76	165	17	(	(	PUNCT
gujaf-76	165	18	roa	roa	PROPN
gujaf-76	165	19	,	,	PUNCT
gujaf-76	165	20	roe	roe	PROPN
gujaf-76	165	21	and	and	CCONJ
gujaf-76	165	22	eps	eps	PROPN
gujaf-76	165	23	)	)	PUNCT
gujaf-76	165	24	.	.	PUNCT
gujaf-76	166	1	the	the	DET
gujaf-76	166	2	relationship	relationship	NOUN
gujaf-76	166	3	between	between	ADP
gujaf-76	166	4	csr	csr	PROPN
gujaf-76	166	5	and	and	CCONJ
gujaf-76	166	6	roa	roa	PROPN
gujaf-76	166	7	,	,	PUNCT
gujaf-76	166	8	roe	roe	PROPN
gujaf-76	166	9	and	and	CCONJ
gujaf-76	166	10	eps	eps	PROPN
gujaf-76	166	11	is	be	AUX
gujaf-76	166	12	tested	test	VERB
gujaf-76	166	13	using	use	VERB
gujaf-76	166	14	correlation	correlation	NOUN
gujaf-76	166	15	analysis	analysis	NOUN
gujaf-76	166	16	.	.	PUNCT
gujaf-76	167	1	the	the	DET
gujaf-76	167	2	results	result	NOUN
gujaf-76	167	3	show	show	VERB
gujaf-76	167	4	a	a	DET
gujaf-76	167	5	significant	significant	ADJ
gujaf-76	167	6	relationship	relationship	NOUN
gujaf-76	167	7	between	between	ADP
gujaf-76	167	8	csr	csr	NOUN
gujaf-76	167	9	and	and	CCONJ
gujaf-76	167	10	fp	fp	PROPN
gujaf-76	167	11	.	.	PROPN
gujaf-76	167	12	csr	csr	PROPN
gujaf-76	167	13	has	have	VERB
gujaf-76	167	14	a	a	DET
gujaf-76	167	15	significant	significant	ADJ
gujaf-76	167	16	impact	impact	NOUN
gujaf-76	167	17	on	on	ADP
gujaf-76	167	18	roa	roa	PROPN
gujaf-76	167	19	.	.	PUNCT
gujaf-76	168	1	the	the	DET
gujaf-76	168	2	relationship	relationship	NOUN
gujaf-76	168	3	between	between	ADP
gujaf-76	168	4	csr	csr	PROPN
gujaf-76	168	5	and	and	CCONJ
gujaf-76	168	6	roe	roe	PROPN
gujaf-76	168	7	&	&	CCONJ
gujaf-76	168	8	eps	eps	PROPN
gujaf-76	168	9	is	be	AUX
gujaf-76	168	10	negligible	negligible	ADJ
gujaf-76	168	11	.	.	PUNCT
gujaf-76	169	1	according	accord	VERB
gujaf-76	169	2	to	to	ADP
gujaf-76	169	3	the	the	DET
gujaf-76	169	4	study	study	NOUN
gujaf-76	169	5	,	,	PUNCT
gujaf-76	169	6	insurance	insurance	NOUN
gujaf-76	169	7	companies	company	NOUN
gujaf-76	169	8	in	in	ADP
gujaf-76	169	9	malaysia	malaysia	PROPN
gujaf-76	169	10	should	should	AUX
gujaf-76	169	11	step	step	VERB
gujaf-76	169	12	up	up	ADP
gujaf-76	169	13	their	their	PRON
gujaf-76	169	14	efforts	effort	NOUN
gujaf-76	169	15	to	to	PART
gujaf-76	169	16	link	link	VERB
gujaf-76	169	17	their	their	PRON
gujaf-76	169	18	csr	csr	NOUN
gujaf-76	169	19	activities	activity	NOUN
gujaf-76	169	20	to	to	ADP
gujaf-76	169	21	regulatory	regulatory	ADJ
gujaf-76	169	22	reporting	reporting	NOUN
gujaf-76	169	23	standards	standard	NOUN
gujaf-76	169	24	so	so	SCONJ
gujaf-76	169	25	as	as	SCONJ
gujaf-76	169	26	to	to	PART
gujaf-76	169	27	have	have	VERB
gujaf-76	169	28	a	a	DET
gujaf-76	169	29	positive	positive	ADJ
gujaf-76	169	30	impact	impact	NOUN
gujaf-76	169	31	on	on	ADP
gujaf-76	169	32	current	current	ADJ
gujaf-76	169	33	prospect	prospect	NOUN
gujaf-76	169	34	.	.	PUNCT
gujaf-76	170	1	burhan	burhan	PROPN
gujaf-76	170	2	and	and	CCONJ
gujaf-76	170	3	rahmanti	rahmanti	ADJ
gujaf-76	170	4	(	(	PUNCT
gujaf-76	170	5	2012	2012	NUM
gujaf-76	170	6	)	)	PUNCT
gujaf-76	170	7	examined	examine	VERB
gujaf-76	170	8	the	the	DET
gujaf-76	170	9	effect	effect	NOUN
gujaf-76	170	10	of	of	ADP
gujaf-76	170	11	sr	sr	PROPN
gujaf-76	170	12	behavior	behavior	NOUN
gujaf-76	170	13	as	as	ADP
gujaf-76	170	14	a	a	DET
gujaf-76	170	15	whole	whole	NOUN
gujaf-76	170	16	and	and	CCONJ
gujaf-76	170	17	its	its	PRON
gujaf-76	170	18	components	component	NOUN
gujaf-76	170	19	on	on	ADP
gujaf-76	170	20	fp	fp	NOUN
gujaf-76	170	21	of	of	ADP
gujaf-76	170	22	32	32	NUM
gujaf-76	170	23	companies	company	NOUN
gujaf-76	170	24	listed	list	VERB
gujaf-76	170	25	on	on	ADP
gujaf-76	170	26	the	the	DET
gujaf-76	170	27	indonesian	indonesian	ADJ
gujaf-76	170	28	stock	stock	PROPN
gujaf-76	170	29	exchange	exchange	NOUN
gujaf-76	170	30	in	in	ADP
gujaf-76	170	31	2006	2006	NUM
gujaf-76	170	32	-	-	SYM
gujaf-76	170	33	2009	2009	NUM
gujaf-76	170	34	.	.	PUNCT
gujaf-76	171	1	independent	independent	ADJ
gujaf-76	171	2	variables	variable	NOUN
gujaf-76	171	3	are	be	AUX
gujaf-76	171	4	sustainability	sustainability	NOUN
gujaf-76	171	5	reports	report	NOUN
gujaf-76	171	6	,	,	PUNCT
gujaf-76	171	7	economic	economic	ADJ
gujaf-76	171	8	,	,	PUNCT
gujaf-76	171	9	environmental	environmental	ADJ
gujaf-76	171	10	and	and	CCONJ
gujaf-76	171	11	social	social	ADJ
gujaf-76	171	12	performance	performance	NOUN
gujaf-76	171	13	determinants	determinant	NOUN
gujaf-76	171	14	.	.	PUNCT
gujaf-76	172	1	these	these	DET
gujaf-76	172	2	variables	variable	NOUN
gujaf-76	172	3	are	be	AUX
gujaf-76	172	4	measured	measure	VERB
gujaf-76	172	5	using	use	VERB
gujaf-76	172	6	the	the	DET
gujaf-76	172	7	disclosure	disclosure	NOUN
gujaf-76	172	8	index	index	NOUN
gujaf-76	172	9	.	.	PUNCT
gujaf-76	173	1	gri	gri	PROPN
gujaf-76	173	2	sr	sr	PROPN
gujaf-76	173	3	guidelines	guideline	NOUN
gujaf-76	173	4	were	be	AUX
gujaf-76	173	5	used	use	VERB
gujaf-76	173	6	as	as	ADP
gujaf-76	173	7	a	a	DET
gujaf-76	173	8	basis	basis	NOUN
gujaf-76	173	9	for	for	ADP
gujaf-76	173	10	calculating	calculate	VERB
gujaf-76	173	11	the	the	DET
gujaf-76	173	12	index	index	NOUN
gujaf-76	173	13	unit	unit	NOUN
gujaf-76	173	14	.	.	PUNCT
gujaf-76	174	1	the	the	DET
gujaf-76	174	2	dependent	dependent	ADJ
gujaf-76	174	3	variable	variable	NOUN
gujaf-76	174	4	is	be	AUX
gujaf-76	174	5	roa	roa	NOUN
gujaf-76	174	6	as	as	ADP
gujaf-76	174	7	a	a	DET
gujaf-76	174	8	measure	measure	NOUN
gujaf-76	174	9	of	of	ADP
gujaf-76	174	10	economic	economic	ADJ
gujaf-76	174	11	activity	activity	NOUN
gujaf-76	174	12	.	.	PUNCT
gujaf-76	175	1	the	the	DET
gujaf-76	175	2	study	study	NOUN
gujaf-76	175	3	uses	use	VERB
gujaf-76	175	4	secondary	secondary	ADJ
gujaf-76	175	5	data	datum	NOUN
gujaf-76	175	6	collected	collect	VERB
gujaf-76	175	7	from	from	ADP
gujaf-76	175	8	indonesian	indonesian	ADJ
gujaf-76	175	9	exchanges	exchange	NOUN
gujaf-76	175	10	as	as	ADV
gujaf-76	175	11	well	well	ADV
gujaf-76	175	12	as	as	ADP
gujaf-76	175	13	the	the	DET
gujaf-76	175	14	company	company	NOUN
gujaf-76	175	15	's	's	PART
gujaf-76	175	16	website	website	NOUN
gujaf-76	175	17	.	.	PUNCT
gujaf-76	176	1	the	the	DET
gujaf-76	176	2	result	result	NOUN
gujaf-76	176	3	shows	show	VERB
gujaf-76	176	4	that	that	SCONJ
gujaf-76	176	5	sr	sr	PROPN
gujaf-76	176	6	affects	affect	VERB
gujaf-76	176	7	business	business	NOUN
gujaf-76	176	8	performance	performance	NOUN
gujaf-76	176	9	.	.	PUNCT
gujaf-76	177	1	however	however	ADV
gujaf-76	177	2	,	,	PUNCT
gujaf-76	177	3	only	only	ADV
gujaf-76	177	4	partially	partially	ADV
gujaf-76	177	5	the	the	DET
gujaf-76	177	6	disclosures	disclosure	NOUN
gujaf-76	177	7	of	of	ADP
gujaf-76	177	8	social	social	ADJ
gujaf-76	177	9	work	work	NOUN
gujaf-76	177	10	influence	influence	NOUN
gujaf-76	177	11	the	the	DET
gujaf-76	177	12	performance	performance	NOUN
gujaf-76	177	13	of	of	ADP
gujaf-76	177	14	the	the	DET
gujaf-76	177	15	company	company	NOUN
gujaf-76	177	16	.	.	PUNCT
gujaf-76	178	1	the	the	DET
gujaf-76	178	2	study	study	NOUN
gujaf-76	178	3	did	do	AUX
gujaf-76	178	4	not	not	PART
gujaf-76	178	5	take	take	VERB
gujaf-76	178	6	into	into	ADP
gujaf-76	178	7	account	account	NOUN
gujaf-76	178	8	the	the	DET
gujaf-76	178	9	long	long	ADJ
gujaf-76	178	10	-	-	PUNCT
gujaf-76	178	11	term	term	NOUN
gujaf-76	178	12	conditions	condition	NOUN
gujaf-76	178	13	as	as	SCONJ
gujaf-76	178	14	it	it	PRON
gujaf-76	178	15	used	use	VERB
gujaf-76	178	16	only	only	ADV
gujaf-76	178	17	4	4	NUM
gujaf-76	178	18	year	year	NOUN
gujaf-76	178	19	terms	term	NOUN
gujaf-76	178	20	.	.	PUNCT
gujaf-76	179	1	3	3	X
gujaf-76	179	2	.	.	X
gujaf-76	179	3	methodology	methodology	NOUN
gujaf-76	179	4	and	and	CCONJ
gujaf-76	179	5	models	model	NOUN
gujaf-76	179	6	gusau	gusau	ADJ
gujaf-76	179	7	journal	journal	NOUN
gujaf-76	179	8	of	of	ADP
gujaf-76	179	9	accounting	accounting	NOUN
gujaf-76	179	10	and	and	CCONJ
gujaf-76	179	11	finance	finance	NOUN
gujaf-76	179	12	,	,	PUNCT
gujaf-76	179	13	vol	vol	NOUN
gujaf-76	179	14	.	.	PROPN
gujaf-76	179	15	2	2	NUM
gujaf-76	179	16	,	,	PUNCT
gujaf-76	179	17	issue	issue	NOUN
gujaf-76	179	18	3	3	NUM
gujaf-76	179	19	,	,	PUNCT
gujaf-76	179	20	april	april	PROPN
gujaf-76	179	21	,	,	PUNCT
gujaf-76	179	22	2021	2021	NUM
gujaf-76	179	23	9	9	NUM
gujaf-76	179	24	this	this	DET
gujaf-76	179	25	study	study	NOUN
gujaf-76	179	26	adopts	adopt	VERB
gujaf-76	179	27	an	an	DET
gujaf-76	179	28	ex	ex	ADJ
gujaf-76	179	29	-	-	ADJ
gujaf-76	179	30	post	post	ADJ
gujaf-76	179	31	factor	factor	NOUN
gujaf-76	179	32	research	research	NOUN
gujaf-76	179	33	design	design	NOUN
gujaf-76	179	34	because	because	SCONJ
gujaf-76	179	35	historical	historical	ADJ
gujaf-76	179	36	data	datum	NOUN
gujaf-76	179	37	were	be	AUX
gujaf-76	179	38	used	use	VERB
gujaf-76	179	39	in	in	ADP
gujaf-76	179	40	the	the	DET
gujaf-76	179	41	study	study	NOUN
gujaf-76	179	42	.	.	PUNCT
gujaf-76	180	1	the	the	DET
gujaf-76	180	2	population	population	NOUN
gujaf-76	180	3	of	of	ADP
gujaf-76	180	4	this	this	DET
gujaf-76	180	5	study	study	NOUN
gujaf-76	180	6	is	be	AUX
gujaf-76	180	7	made	make	VERB
gujaf-76	180	8	up	up	ADP
gujaf-76	180	9	of	of	ADP
gujaf-76	180	10	the	the	DET
gujaf-76	180	11	12	12	NUM
gujaf-76	180	12	listed	list	VERB
gujaf-76	180	13	oil	oil	NOUN
gujaf-76	180	14	and	and	CCONJ
gujaf-76	180	15	gas	gas	NOUN
gujaf-76	180	16	firms	firm	NOUN
gujaf-76	180	17	in	in	ADP
gujaf-76	180	18	nigeria	nigeria	PROPN
gujaf-76	180	19	from	from	ADP
gujaf-76	180	20	2009	2009	NUM
gujaf-76	180	21	to	to	ADP
gujaf-76	180	22	2019	2019	NUM
gujaf-76	180	23	.	.	PUNCT
gujaf-76	181	1	census	census	NOUN
gujaf-76	181	2	sampling	sampling	NOUN
gujaf-76	181	3	technique	technique	NOUN
gujaf-76	181	4	was	be	AUX
gujaf-76	181	5	adopted	adopt	VERB
gujaf-76	181	6	and	and	CCONJ
gujaf-76	181	7	filter	filter	NOUN
gujaf-76	181	8	was	be	AUX
gujaf-76	181	9	used	use	VERB
gujaf-76	181	10	.	.	PUNCT
gujaf-76	182	1	for	for	SCONJ
gujaf-76	182	2	firm	firm	NOUN
gujaf-76	182	3	to	to	PART
gujaf-76	182	4	be	be	AUX
gujaf-76	182	5	selected	select	VERB
gujaf-76	182	6	it	it	PRON
gujaf-76	182	7	must	must	AUX
gujaf-76	182	8	be	be	AUX
gujaf-76	182	9	listed	list	VERB
gujaf-76	182	10	on	on	ADP
gujaf-76	182	11	or	or	CCONJ
gujaf-76	182	12	before	before	ADP
gujaf-76	182	13	1	1	NUM
gujaf-76	182	14	st	st	PROPN
gujaf-76	182	15	january	january	PROPN
gujaf-76	182	16	2009	2009	NUM
gujaf-76	182	17	and	and	CCONJ
gujaf-76	182	18	remain	remain	VERB
gujaf-76	182	19	listed	list	VERB
gujaf-76	182	20	up	up	ADP
gujaf-76	182	21	to	to	PART
gujaf-76	182	22	31	31	NUM
gujaf-76	182	23	st	st	PROPN
gujaf-76	182	24	december	december	PROPN
gujaf-76	182	25	2019	2019	NUM
gujaf-76	182	26	.	.	PUNCT
gujaf-76	183	1	the	the	DET
gujaf-76	183	2	firm	firm	NOUN
gujaf-76	183	3	must	must	AUX
gujaf-76	183	4	also	also	ADV
gujaf-76	183	5	publish	publish	VERB
gujaf-76	183	6	their	their	PRON
gujaf-76	183	7	annual	annual	ADJ
gujaf-76	183	8	reports	report	NOUN
gujaf-76	183	9	for	for	ADP
gujaf-76	183	10	the	the	DET
gujaf-76	183	11	relevant	relevant	ADJ
gujaf-76	183	12	period	period	NOUN
gujaf-76	183	13	of	of	ADP
gujaf-76	183	14	the	the	DET
gujaf-76	183	15	study	study	NOUN
gujaf-76	183	16	.	.	PUNCT
gujaf-76	184	1	based	base	VERB
gujaf-76	184	2	on	on	ADP
gujaf-76	184	3	these	these	PRON
gujaf-76	184	4	,	,	PUNCT
gujaf-76	184	5	five	five	NUM
gujaf-76	184	6	firms	firm	NOUN
gujaf-76	184	7	that	that	PRON
gujaf-76	184	8	failed	fail	VERB
gujaf-76	184	9	to	to	PART
gujaf-76	184	10	meet	meet	VERB
gujaf-76	184	11	the	the	DET
gujaf-76	184	12	set	set	NOUN
gujaf-76	184	13	criteria	criterion	NOUN
gujaf-76	184	14	were	be	AUX
gujaf-76	184	15	filtered	filter	VERB
gujaf-76	184	16	out	out	ADP
gujaf-76	184	17	.	.	PUNCT
gujaf-76	185	1	data	datum	NOUN
gujaf-76	185	2	for	for	ADP
gujaf-76	185	3	this	this	DET
gujaf-76	185	4	study	study	NOUN
gujaf-76	185	5	were	be	AUX
gujaf-76	185	6	collected	collect	VERB
gujaf-76	185	7	using	use	VERB
gujaf-76	185	8	the	the	DET
gujaf-76	185	9	secondary	secondary	ADJ
gujaf-76	185	10	sources	source	NOUN
gujaf-76	185	11	of	of	ADP
gujaf-76	185	12	data	datum	NOUN
gujaf-76	185	13	collection	collection	NOUN
gujaf-76	185	14	from	from	ADP
gujaf-76	185	15	the	the	DET
gujaf-76	185	16	annual	annual	ADJ
gujaf-76	185	17	report	report	NOUN
gujaf-76	185	18	as	as	ADV
gujaf-76	185	19	well	well	ADV
gujaf-76	185	20	as	as	ADP
gujaf-76	185	21	the	the	DET
gujaf-76	185	22	stand	stand	NOUN
gujaf-76	185	23	alone	alone	ADJ
gujaf-76	185	24	sustainability	sustainability	NOUN
gujaf-76	185	25	report	report	NOUN
gujaf-76	185	26	of	of	ADP
gujaf-76	185	27	the	the	DET
gujaf-76	185	28	selected	select	VERB
gujaf-76	185	29	firms	firm	NOUN
gujaf-76	185	30	.	.	PUNCT
gujaf-76	186	1	data	datum	NOUN
gujaf-76	186	2	for	for	ADP
gujaf-76	186	3	this	this	DET
gujaf-76	186	4	study	study	NOUN
gujaf-76	186	5	were	be	AUX
gujaf-76	186	6	analysed	analyse	VERB
gujaf-76	186	7	using	use	VERB
gujaf-76	186	8	stata	stata	NOUN
gujaf-76	186	9	13	13	NUM
gujaf-76	186	10	statistical	statistical	ADJ
gujaf-76	186	11	software	software	NOUN
gujaf-76	186	12	.	.	PUNCT
gujaf-76	187	1	this	this	DET
gujaf-76	187	2	study	study	NOUN
gujaf-76	187	3	adapts	adapt	VERB
gujaf-76	187	4	the	the	DET
gujaf-76	187	5	econometric	econometric	ADJ
gujaf-76	187	6	model	model	NOUN
gujaf-76	187	7	used	use	VERB
gujaf-76	187	8	by	by	ADP
gujaf-76	187	9	asoquoa	asoquoa	NOUN
gujaf-76	187	10	,	,	PUNCT
gujaf-76	187	11	et	et	PROPN
gujaf-76	187	12	al	al	PROPN
gujaf-76	187	13	.	.	PROPN
gujaf-76	188	1	(	(	PUNCT
gujaf-76	188	2	2018	2018	NUM
gujaf-76	188	3	)	)	PUNCT
gujaf-76	188	4	and	and	CCONJ
gujaf-76	188	5	burhan	burhan	PROPN
gujaf-76	188	6	and	and	CCONJ
gujaf-76	188	7	rahmanti	rahmanti	ADJ
gujaf-76	188	8	(	(	PUNCT
gujaf-76	188	9	2012	2012	NUM
gujaf-76	188	10	)	)	PUNCT
gujaf-76	188	11	with	with	ADP
gujaf-76	188	12	little	little	ADJ
gujaf-76	188	13	modifications	modification	NOUN
gujaf-76	188	14	.	.	PUNCT
gujaf-76	189	1	the	the	DET
gujaf-76	189	2	model	model	NOUN
gujaf-76	189	3	used	use	VERB
gujaf-76	189	4	in	in	ADP
gujaf-76	189	5	this	this	DET
gujaf-76	189	6	study	study	NOUN
gujaf-76	189	7	is	be	AUX
gujaf-76	189	8	presented	present	VERB
gujaf-76	189	9	below	below	ADV
gujaf-76	189	10	;	;	PUNCT
gujaf-76	189	11	financial	financial	ADJ
gujaf-76	189	12	performance	performance	NOUN
gujaf-76	189	13	=	=	SYM
gujaf-76	189	14	f	f	X
gujaf-76	189	15	(	(	PUNCT
gujaf-76	189	16	sustainability	sustainability	NOUN
gujaf-76	189	17	reporting)+	reporting)+	PROPN
gujaf-76	189	18	μ1	μ1	PROPN
gujaf-76	189	19	(	(	PUNCT
gujaf-76	189	20	1	1	NUM
gujaf-76	189	21	)	)	PUNCT
gujaf-76	189	22	roa	roa	NOUN
gujaf-76	189	23	=	=	SYM
gujaf-76	189	24	f	f	PROPN
gujaf-76	189	25	(	(	PUNCT
gujaf-76	189	26	economic	economic	ADJ
gujaf-76	189	27	performance	performance	NOUN
gujaf-76	189	28	disclosure	disclosure	NOUN
gujaf-76	189	29	,	,	PUNCT
gujaf-76	189	30	social	social	ADJ
gujaf-76	189	31	performance	performance	NOUN
gujaf-76	189	32	disclosure	disclosure	NOUN
gujaf-76	189	33	,	,	PUNCT
gujaf-76	189	34	and	and	CCONJ
gujaf-76	189	35	environmental	environmental	ADJ
gujaf-76	189	36	performance	performance	NOUN
gujaf-76	189	37	disclosure	disclosure	NOUN
gujaf-76	189	38	)	)	PUNCT
gujaf-76	190	1	+	+	CCONJ
gujaf-76	190	2	μ1	μ1	NOUN
gujaf-76	190	3	(	(	PUNCT
gujaf-76	190	4	2	2	NUM
gujaf-76	190	5	)	)	PUNCT
gujaf-76	190	6	therefore	therefore	ADV
gujaf-76	190	7	,	,	PUNCT
gujaf-76	190	8	in	in	ADP
gujaf-76	190	9	order	order	NOUN
gujaf-76	190	10	to	to	PART
gujaf-76	190	11	add	add	VERB
gujaf-76	190	12	control	control	NOUN
gujaf-76	190	13	variable	variable	NOUN
gujaf-76	190	14	the	the	DET
gujaf-76	190	15	model	model	NOUN
gujaf-76	190	16	was	be	AUX
gujaf-76	190	17	modified	modify	VERB
gujaf-76	190	18	below	below	ADP
gujaf-76	190	19	:	:	PUNCT
gujaf-76	190	20	roait=	roait=	NUM
gujaf-76	190	21	β0	β0	NOUN
gujaf-76	190	22	+	+	NOUN
gujaf-76	190	23	β1ecnit+β2envit	β1ecnit+β2envit	NOUN
gujaf-76	191	1	+	+	ADJ
gujaf-76	191	2	β3socit	β3socit	NOUN
gujaf-76	191	3	+	+	CCONJ
gujaf-76	191	4	β4levit+	β4levit+	ADJ
gujaf-76	191	5	μ1	μ1	NOUN
gujaf-76	191	6	(	(	PUNCT
gujaf-76	191	7	3	3	NUM
gujaf-76	191	8	)	)	PUNCT
gujaf-76	191	9	thus	thus	ADV
gujaf-76	191	10	;	;	PUNCT
gujaf-76	191	11	roa	roa	PROPN
gujaf-76	191	12	=	=	PUNCT
gujaf-76	191	13	return	return	NOUN
gujaf-76	191	14	on	on	ADP
gujaf-76	191	15	assets	asset	NOUN
gujaf-76	191	16	measured	measure	VERB
gujaf-76	191	17	as	as	ADP
gujaf-76	191	18	net	net	ADJ
gujaf-76	191	19	profit	profit	NOUN
gujaf-76	191	20	after	after	ADP
gujaf-76	191	21	tax	tax	NOUN
gujaf-76	191	22	divided	divide	VERB
gujaf-76	191	23	by	by	ADP
gujaf-76	191	24	total	total	ADJ
gujaf-76	191	25	assets	asset	NOUN
gujaf-76	191	26	(	(	PUNCT
gujaf-76	191	27	asuquo	asuquo	NOUN
gujaf-76	191	28	et	et	PROPN
gujaf-76	191	29	al	al	PROPN
gujaf-76	191	30	.	.	PUNCT
gujaf-76	192	1	(	(	PUNCT
gujaf-76	192	2	2018	2018	NUM
gujaf-76	192	3	)	)	PUNCT
gujaf-76	192	4	;	;	PUNCT
gujaf-76	193	1	burhan	burhan	PROPN
gujaf-76	193	2	&	&	CCONJ
gujaf-76	193	3	rahmanti	rahmanti	PROPN
gujaf-76	193	4	,	,	PUNCT
gujaf-76	193	5	(	(	PUNCT
gujaf-76	193	6	2012	2012	NUM
gujaf-76	193	7	)	)	PUNCT
gujaf-76	193	8	;	;	PUNCT
gujaf-76	193	9	fuadah	fuadah	PROPN
gujaf-76	193	10	et	et	PROPN
gujaf-76	193	11	al	al	PROPN
gujaf-76	193	12	.	.	PROPN
gujaf-76	193	13	(	(	PUNCT
gujaf-76	193	14	2019	2019	NUM
gujaf-76	193	15	)	)	PUNCT
gujaf-76	193	16	.	.	PUNCT
gujaf-76	194	1	ecn	ecn	PROPN
gujaf-76	195	1	=	=	PUNCT
gujaf-76	195	2	economic	economic	ADJ
gujaf-76	195	3	sustainability	sustainability	NOUN
gujaf-76	195	4	disclosure	disclosure	NOUN
gujaf-76	195	5	measured	measure	VERB
gujaf-76	195	6	as	as	ADP
gujaf-76	195	7	number	number	NOUN
gujaf-76	195	8	of	of	ADP
gujaf-76	195	9	items	item	NOUN
gujaf-76	195	10	disclose	disclose	VERB
gujaf-76	195	11	divided	divide	VERB
gujaf-76	195	12	by	by	ADP
gujaf-76	195	13	total	total	ADJ
gujaf-76	195	14	disclosure	disclosure	NOUN
gujaf-76	195	15	under	under	ADP
gujaf-76	195	16	economic	economic	ADJ
gujaf-76	195	17	sustainability	sustainability	NOUN
gujaf-76	195	18	(	(	PUNCT
gujaf-76	195	19	burhan	burhan	PROPN
gujaf-76	195	20	&	&	CCONJ
gujaf-76	195	21	rahmanti	rahmanti	PROPN
gujaf-76	195	22	,	,	PUNCT
gujaf-76	195	23	(	(	PUNCT
gujaf-76	195	24	2012	2012	NUM
gujaf-76	195	25	)	)	PUNCT
gujaf-76	195	26	;	;	PUNCT
gujaf-76	195	27	bowers	bower	NOUN
gujaf-76	195	28	,	,	PUNCT
gujaf-76	195	29	(	(	PUNCT
gujaf-76	195	30	2010	2010	NUM
gujaf-76	195	31	)	)	PUNCT
gujaf-76	195	32	;	;	PUNCT
gujaf-76	195	33	fuadah	fuadah	PROPN
gujaf-76	195	34	et	et	PROPN
gujaf-76	195	35	al	al	PROPN
gujaf-76	195	36	.	.	PROPN
gujaf-76	195	37	(	(	PUNCT
gujaf-76	195	38	2019	2019	NUM
gujaf-76	195	39	)	)	PUNCT
gujaf-76	195	40	.	.	PUNCT
gujaf-76	196	1	env	env	NOUN
gujaf-76	196	2	=	=	SYM
gujaf-76	196	3	environmental	environmental	ADJ
gujaf-76	196	4	sustainability	sustainability	NOUN
gujaf-76	196	5	disclosure	disclosure	NOUN
gujaf-76	196	6	measured	measure	VERB
gujaf-76	196	7	as	as	ADP
gujaf-76	196	8	number	number	NOUN
gujaf-76	196	9	of	of	ADP
gujaf-76	196	10	items	item	NOUN
gujaf-76	196	11	disclose	disclose	VERB
gujaf-76	196	12	divided	divide	VERB
gujaf-76	196	13	by	by	ADP
gujaf-76	196	14	total	total	ADJ
gujaf-76	196	15	disclosure	disclosure	NOUN
gujaf-76	196	16	under	under	ADP
gujaf-76	196	17	environmental	environmental	ADJ
gujaf-76	196	18	sustainability	sustainability	NOUN
gujaf-76	196	19	(	(	PUNCT
gujaf-76	196	20	asuquo	asuquo	NOUN
gujaf-76	196	21	et	et	PROPN
gujaf-76	196	22	al	al	PROPN
gujaf-76	196	23	.	.	PUNCT
gujaf-76	197	1	(	(	PUNCT
gujaf-76	197	2	2018	2018	NUM
gujaf-76	197	3	)	)	PUNCT
gujaf-76	197	4	;	;	PUNCT
gujaf-76	198	1	burhan	burhan	PROPN
gujaf-76	198	2	&	&	CCONJ
gujaf-76	198	3	rahmanti	rahmanti	PROPN
gujaf-76	198	4	,	,	PUNCT
gujaf-76	198	5	(	(	PUNCT
gujaf-76	198	6	2012	2012	NUM
gujaf-76	198	7	)	)	PUNCT
gujaf-76	198	8	)	)	PUNCT
gujaf-76	198	9	.	.	PUNCT
gujaf-76	199	1	soc	soc	NOUN
gujaf-76	199	2	=	=	PUNCT
gujaf-76	199	3	social	social	ADJ
gujaf-76	199	4	sustainability	sustainability	NOUN
gujaf-76	199	5	disclosure	disclosure	NOUN
gujaf-76	199	6	measured	measure	VERB
gujaf-76	199	7	as	as	ADP
gujaf-76	199	8	number	number	NOUN
gujaf-76	199	9	of	of	ADP
gujaf-76	199	10	items	item	NOUN
gujaf-76	199	11	disclose	disclose	VERB
gujaf-76	199	12	divided	divide	VERB
gujaf-76	199	13	by	by	ADP
gujaf-76	199	14	total	total	ADJ
gujaf-76	199	15	disclosure	disclosure	NOUN
gujaf-76	199	16	under	under	ADP
gujaf-76	199	17	social	social	ADJ
gujaf-76	199	18	sustainability	sustainability	NOUN
gujaf-76	199	19	(	(	PUNCT
gujaf-76	199	20	gunarsih	gunarsih	PROPN
gujaf-76	199	21	&	&	CCONJ
gujaf-76	199	22	ismawati	ismawati	PROPN
gujaf-76	199	23	,	,	PUNCT
gujaf-76	199	24	(	(	PUNCT
gujaf-76	199	25	2018	2018	NUM
gujaf-76	199	26	)	)	PUNCT
gujaf-76	199	27	;	;	PUNCT
gujaf-76	199	28	kasbun	kasbun	PROPN
gujaf-76	199	29	et	et	PROPN
gujaf-76	199	30	al	al	PROPN
gujaf-76	199	31	,	,	PUNCT
gujaf-76	199	32	(	(	PUNCT
gujaf-76	199	33	2019	2019	NUM
gujaf-76	199	34	)	)	PUNCT
gujaf-76	199	35	)	)	PUNCT
gujaf-76	199	36	.	.	PUNCT
gujaf-76	200	1	lev	lev	NOUN
gujaf-76	200	2	=	=	SYM
gujaf-76	200	3	firm	firm	NOUN
gujaf-76	200	4	leverage	leverage	NOUN
gujaf-76	200	5	measured	measure	VERB
gujaf-76	200	6	as	as	ADP
gujaf-76	200	7	total	total	ADJ
gujaf-76	200	8	debt	debt	NOUN
gujaf-76	200	9	divided	divide	VERB
gujaf-76	200	10	by	by	ADP
gujaf-76	200	11	total	total	ADJ
gujaf-76	200	12	assets	asset	NOUN
gujaf-76	200	13	(	(	PUNCT
gujaf-76	200	14	fuadah	fuadah	PROPN
gujaf-76	200	15	et	et	PROPN
gujaf-76	200	16	al	al	PROPN
gujaf-76	200	17	.	.	PROPN
gujaf-76	201	1	(	(	PUNCT
gujaf-76	201	2	2019	2019	NUM
gujaf-76	201	3	)	)	PUNCT
gujaf-76	201	4	;	;	PUNCT
gujaf-76	201	5	pouraghajan	pouraghajan	NOUN
gujaf-76	201	6	et	et	PROPN
gujaf-76	201	7	al	al	PROPN
gujaf-76	201	8	.	.	PROPN
gujaf-76	202	1	(	(	PUNCT
gujaf-76	202	2	2012	2012	NUM
gujaf-76	202	3	)	)	PUNCT
gujaf-76	202	4	;	;	PUNCT
gujaf-76	202	5	yahaya	yahaya	PROPN
gujaf-76	202	6	,	,	PUNCT
gujaf-76	202	7	(	(	PUNCT
gujaf-76	202	8	2018	2018	NUM
gujaf-76	202	9	)	)	PUNCT
gujaf-76	202	10	)	)	PUNCT
gujaf-76	202	11	.	.	PUNCT
gujaf-76	203	1	β0	β0	NOUN
gujaf-76	203	2	=	=	PUNCT
gujaf-76	203	3	constant	constant	ADJ
gujaf-76	203	4	/	/	SYM
gujaf-76	203	5	intercept	intercept	NOUN
gujaf-76	203	6	,	,	PUNCT
gujaf-76	203	7	β1	β1	PROPN
gujaf-76	203	8	-	-	PUNCT
gujaf-76	203	9	4	4	NUM
gujaf-76	203	10	=	=	NOUN
gujaf-76	203	11	coefficient	coefficient	NOUN
gujaf-76	203	12	of	of	ADP
gujaf-76	203	13	independent	independent	ADJ
gujaf-76	203	14	variables	variable	NOUN
gujaf-76	203	15	,	,	PUNCT
gujaf-76	203	16	μ1=	μ1=	NOUN
gujaf-76	203	17	error	error	NOUN
gujaf-76	203	18	term	term	NOUN
gujaf-76	203	19	,	,	PUNCT
gujaf-76	203	20	i	i	PRON
gujaf-76	203	21	=	=	PUNCT
gujaf-76	203	22	firm	firm	ADJ
gujaf-76	203	23	under	under	ADP
gujaf-76	203	24	consideration	consideration	NOUN
gujaf-76	203	25	,	,	PUNCT
gujaf-76	203	26	t	t	NOUN
gujaf-76	203	27	=	=	PUNCT
gujaf-76	203	28	time	time	NOUN
gujaf-76	203	29	period	period	NOUN
gujaf-76	203	30	.	.	PUNCT
gujaf-76	204	1	4	4	X
gujaf-76	204	2	.	.	X
gujaf-76	204	3	data	datum	NOUN
gujaf-76	204	4	presentation	presentation	NOUN
gujaf-76	204	5	,	,	PUNCT
gujaf-76	204	6	analyses	analysis	NOUN
gujaf-76	204	7	and	and	CCONJ
gujaf-76	204	8	discussion	discussion	NOUN
gujaf-76	204	9	of	of	ADP
gujaf-76	204	10	findings	finding	NOUN
gujaf-76	204	11	the	the	DET
gujaf-76	204	12	purpose	purpose	NOUN
gujaf-76	204	13	of	of	ADP
gujaf-76	204	14	this	this	DET
gujaf-76	204	15	section	section	NOUN
gujaf-76	204	16	is	be	AUX
gujaf-76	204	17	to	to	PART
gujaf-76	204	18	analyse	analyse	VERB
gujaf-76	204	19	the	the	DET
gujaf-76	204	20	data	datum	NOUN
gujaf-76	204	21	for	for	ADP
gujaf-76	204	22	the	the	DET
gujaf-76	204	23	study	study	NOUN
gujaf-76	204	24	in	in	ADP
gujaf-76	204	25	order	order	NOUN
gujaf-76	204	26	to	to	PART
gujaf-76	204	27	assess	assess	VERB
gujaf-76	204	28	the	the	DET
gujaf-76	204	29	effect	effect	NOUN
gujaf-76	204	30	of	of	ADP
gujaf-76	204	31	sr	sr	PROPN
gujaf-76	204	32	on	on	ADP
gujaf-76	204	33	fp	fp	PROPN
gujaf-76	204	34	of	of	ADP
gujaf-76	204	35	the	the	DET
gujaf-76	204	36	selected	select	VERB
gujaf-76	204	37	firms	firm	NOUN
gujaf-76	204	38	.	.	PUNCT
gujaf-76	205	1	the	the	DET
gujaf-76	205	2	hypotheses	hypothesis	NOUN
gujaf-76	205	3	formulated	formulate	VERB
gujaf-76	205	4	in	in	ADP
gujaf-76	205	5	section	section	NOUN
gujaf-76	205	6	one	one	NUM
gujaf-76	205	7	were	be	AUX
gujaf-76	205	8	also	also	ADV
gujaf-76	205	9	tested	test	VERB
gujaf-76	205	10	here	here	ADV
gujaf-76	205	11	.	.	PUNCT
gujaf-76	206	1	similarly	similarly	ADV
gujaf-76	206	2	,	,	PUNCT
gujaf-76	206	3	this	this	DET
gujaf-76	206	4	section	section	NOUN
gujaf-76	206	5	also	also	ADV
gujaf-76	206	6	includes	include	VERB
gujaf-76	206	7	an	an	DET
gujaf-76	206	8	extensive	extensive	ADJ
gujaf-76	206	9	discussion	discussion	NOUN
gujaf-76	206	10	of	of	ADP
gujaf-76	206	11	the	the	DET
gujaf-76	206	12	findings	finding	NOUN
gujaf-76	206	13	of	of	ADP
gujaf-76	206	14	this	this	DET
gujaf-76	206	15	study	study	NOUN
gujaf-76	206	16	.	.	PUNCT
gujaf-76	207	1	gusau	gusau	PROPN
gujaf-76	207	2	journal	journal	PROPN
gujaf-76	207	3	of	of	ADP
gujaf-76	207	4	accounting	accounting	NOUN
gujaf-76	207	5	and	and	CCONJ
gujaf-76	207	6	finance	finance	NOUN
gujaf-76	207	7	,	,	PUNCT
gujaf-76	207	8	vol	vol	NOUN
gujaf-76	207	9	.	.	PROPN
gujaf-76	207	10	2	2	NUM
gujaf-76	207	11	,	,	PUNCT
gujaf-76	207	12	issue	issue	NOUN
gujaf-76	207	13	3	3	NUM
gujaf-76	207	14	,	,	PUNCT
gujaf-76	207	15	april	april	PROPN
gujaf-76	207	16	,	,	PUNCT
gujaf-76	207	17	2021	2021	NUM
gujaf-76	207	18	10	10	NUM
gujaf-76	207	19	table	table	NOUN
gujaf-76	207	20	1	1	NUM
gujaf-76	207	21	:	:	PUNCT
gujaf-76	207	22	result	result	NOUN
gujaf-76	207	23	of	of	ADP
gujaf-76	207	24	descriptive	descriptive	ADJ
gujaf-76	207	25	statistics	statistic	NOUN
gujaf-76	207	26	variable	variable	ADJ
gujaf-76	207	27	mean	mean	VERB
gujaf-76	207	28	std	std	PROPN
gujaf-76	207	29	.	.	PROPN
gujaf-76	208	1	dev	dev	PROPN
gujaf-76	208	2	.	.	PUNCT
gujaf-76	209	1	min	min	PROPN
gujaf-76	209	2	max	max	PROPN
gujaf-76	209	3	roa	roa	PROPN
gujaf-76	209	4	.005	.005	NUM
gujaf-76	209	5	.147	.147	NUM
gujaf-76	209	6	-.715	-.715	NOUN
gujaf-76	209	7	.162	.162	NUM
gujaf-76	209	8	ecn	ecn	PROPN
gujaf-76	209	9	.506	.506	NUM
gujaf-76	209	10	.134	.134	NUM
gujaf-76	209	11	.222	.222	NUM
gujaf-76	209	12	.777	.777	NUM
gujaf-76	209	13	env	env	PROPN
gujaf-76	209	14	.108	.108	NUM
gujaf-76	209	15	.125	.125	NUM
gujaf-76	209	16	0.000	0.000	NUM
gujaf-76	209	17	.558	.558	NUM
gujaf-76	209	18	soc	soc	NOUN
gujaf-76	209	19	.206	.206	NUM
gujaf-76	209	20	.080	.080	NUM
gujaf-76	209	21	.0417	.0417	NUM
gujaf-76	209	22	.375	.375	NUM
gujaf-76	209	23	lev	lev	PROPN
gujaf-76	209	24	.277	.277	NUM
gujaf-76	209	25	.272	.272	NUM
gujaf-76	209	26	0.000	0.000	NUM
gujaf-76	209	27	1.262	1.262	NUM
gujaf-76	209	28	source	source	NOUN
gujaf-76	209	29	:	:	PUNCT
gujaf-76	209	30	stata	stata	VERB
gujaf-76	209	31	13	13	NUM
gujaf-76	209	32	outputs	output	NOUN
gujaf-76	209	33	,	,	PUNCT
gujaf-76	209	34	2020	2020	NUM
gujaf-76	209	35	table	table	NOUN
gujaf-76	209	36	3	3	NUM
gujaf-76	209	37	shows	show	VERB
gujaf-76	209	38	the	the	DET
gujaf-76	209	39	result	result	NOUN
gujaf-76	209	40	of	of	ADP
gujaf-76	209	41	descriptive	descriptive	ADJ
gujaf-76	209	42	statistics	statistic	NOUN
gujaf-76	209	43	of	of	ADP
gujaf-76	209	44	the	the	DET
gujaf-76	209	45	study	study	NOUN
gujaf-76	209	46	variables	variable	NOUN
gujaf-76	209	47	.	.	PUNCT
gujaf-76	210	1	from	from	ADP
gujaf-76	210	2	the	the	DET
gujaf-76	210	3	table	table	NOUN
gujaf-76	210	4	,	,	PUNCT
gujaf-76	210	5	returns	return	NOUN
gujaf-76	210	6	on	on	ADP
gujaf-76	210	7	assets	asset	NOUN
gujaf-76	210	8	(	(	PUNCT
gujaf-76	210	9	roa	roa	NOUN
gujaf-76	210	10	)	)	PUNCT
gujaf-76	210	11	has	have	VERB
gujaf-76	210	12	a	a	DET
gujaf-76	210	13	mean	mean	NOUN
gujaf-76	210	14	of	of	ADP
gujaf-76	210	15	0.006	0.006	NUM
gujaf-76	210	16	and	and	CCONJ
gujaf-76	210	17	standard	standard	ADJ
gujaf-76	210	18	deviation	deviation	NOUN
gujaf-76	210	19	(	(	PUNCT
gujaf-76	210	20	sd	sd	NOUN
gujaf-76	210	21	)	)	PUNCT
gujaf-76	210	22	of	of	ADP
gujaf-76	210	23	0.147	0.147	NUM
gujaf-76	210	24	.	.	PUNCT
gujaf-76	211	1	the	the	DET
gujaf-76	211	2	mean	mean	NOUN
gujaf-76	211	3	explains	explain	VERB
gujaf-76	211	4	on	on	ADP
gujaf-76	211	5	the	the	DET
gujaf-76	211	6	average	average	NOUN
gujaf-76	211	7	that	that	SCONJ
gujaf-76	211	8	,	,	PUNCT
gujaf-76	211	9	the	the	DET
gujaf-76	211	10	oil	oil	NOUN
gujaf-76	211	11	and	and	CCONJ
gujaf-76	211	12	gas	gas	NOUN
gujaf-76	211	13	firms	firm	NOUN
gujaf-76	211	14	in	in	ADP
gujaf-76	211	15	nigeria	nigeria	PROPN
gujaf-76	211	16	have	have	VERB
gujaf-76	211	17	a	a	DET
gujaf-76	211	18	return	return	NOUN
gujaf-76	211	19	on	on	ADP
gujaf-76	211	20	assets	asset	NOUN
gujaf-76	211	21	of	of	ADP
gujaf-76	211	22	0.6	0.6	NUM
gujaf-76	211	23	%	%	NOUN
gujaf-76	211	24	.	.	PUNCT
gujaf-76	212	1	this	this	PRON
gujaf-76	212	2	means	mean	VERB
gujaf-76	212	3	that	that	SCONJ
gujaf-76	212	4	for	for	ADP
gujaf-76	212	5	every	every	DET
gujaf-76	212	6	n1	n1	NOUN
gujaf-76	212	7	invested	invest	VERB
gujaf-76	212	8	in	in	ADP
gujaf-76	212	9	firm	firm	NOUN
gujaf-76	212	10	’s	’s	PART
gujaf-76	212	11	assets	asset	NOUN
gujaf-76	212	12	,	,	PUNCT
gujaf-76	212	13	there	there	PRON
gujaf-76	212	14	is	be	VERB
gujaf-76	212	15	a	a	DET
gujaf-76	212	16	0.6kobo	0.6kobo	NUM
gujaf-76	212	17	returns	return	NOUN
gujaf-76	212	18	.	.	PUNCT
gujaf-76	213	1	the	the	DET
gujaf-76	213	2	sd	sd	NOUN
gujaf-76	213	3	of	of	ADP
gujaf-76	213	4	0.147	0.147	NUM
gujaf-76	213	5	deviates	deviate	VERB
gujaf-76	213	6	to	to	ADP
gujaf-76	213	7	a	a	DET
gujaf-76	213	8	large	large	ADJ
gujaf-76	213	9	extent	extent	NOUN
gujaf-76	213	10	from	from	ADP
gujaf-76	213	11	the	the	DET
gujaf-76	213	12	mean	mean	NOUN
gujaf-76	213	13	,	,	PUNCT
gujaf-76	213	14	this	this	PRON
gujaf-76	213	15	is	be	AUX
gujaf-76	213	16	as	as	ADP
gujaf-76	213	17	a	a	DET
gujaf-76	213	18	result	result	NOUN
gujaf-76	213	19	of	of	ADP
gujaf-76	213	20	the	the	DET
gujaf-76	213	21	fact	fact	NOUN
gujaf-76	213	22	that	that	SCONJ
gujaf-76	213	23	some	some	DET
gujaf-76	213	24	firms	firm	NOUN
gujaf-76	213	25	recorded	record	VERB
gujaf-76	213	26	a	a	DET
gujaf-76	213	27	negative	negative	ADJ
gujaf-76	213	28	roa	roa	NOUN
gujaf-76	213	29	in	in	ADP
gujaf-76	213	30	some	some	DET
gujaf-76	213	31	years	year	NOUN
gujaf-76	213	32	and	and	CCONJ
gujaf-76	213	33	as	as	ADP
gujaf-76	213	34	a	a	DET
gujaf-76	213	35	result	result	NOUN
gujaf-76	213	36	,	,	PUNCT
gujaf-76	213	37	the	the	DET
gujaf-76	213	38	sd	sd	NOUN
gujaf-76	213	39	is	be	AUX
gujaf-76	213	40	not	not	PART
gujaf-76	213	41	very	very	ADV
gujaf-76	213	42	close	close	ADJ
gujaf-76	213	43	to	to	ADP
gujaf-76	213	44	the	the	DET
gujaf-76	213	45	mean	mean	NOUN
gujaf-76	213	46	.	.	PUNCT
gujaf-76	214	1	the	the	DET
gujaf-76	214	2	minimum	minimum	ADJ
gujaf-76	214	3	mean	mean	NOUN
gujaf-76	214	4	of	of	ADP
gujaf-76	214	5	-0.716	-0.716	NOUN
gujaf-76	214	6	represent	represent	VERB
gujaf-76	214	7	a	a	DET
gujaf-76	214	8	negative	negative	ADJ
gujaf-76	214	9	return	return	NOUN
gujaf-76	214	10	on	on	ADP
gujaf-76	214	11	assets	asset	NOUN
gujaf-76	214	12	and	and	CCONJ
gujaf-76	214	13	indeed	indeed	ADV
gujaf-76	214	14	the	the	DET
gujaf-76	214	15	lowest	low	ADJ
gujaf-76	214	16	returns	return	NOUN
gujaf-76	214	17	.	.	PUNCT
gujaf-76	215	1	this	this	PRON
gujaf-76	215	2	is	be	AUX
gujaf-76	215	3	due	due	ADJ
gujaf-76	215	4	to	to	ADP
gujaf-76	215	5	the	the	DET
gujaf-76	215	6	high	high	ADJ
gujaf-76	215	7	losses	loss	NOUN
gujaf-76	215	8	recorded	record	VERB
gujaf-76	215	9	by	by	ADP
gujaf-76	215	10	some	some	DET
gujaf-76	215	11	firms	firm	NOUN
gujaf-76	215	12	in	in	ADP
gujaf-76	215	13	some	some	DET
gujaf-76	215	14	years	year	NOUN
gujaf-76	215	15	signifying	signify	VERB
gujaf-76	215	16	a	a	DET
gujaf-76	215	17	poor	poor	ADJ
gujaf-76	215	18	performance	performance	NOUN
gujaf-76	215	19	.	.	PUNCT
gujaf-76	216	1	however	however	ADV
gujaf-76	216	2	,	,	PUNCT
gujaf-76	216	3	the	the	DET
gujaf-76	216	4	highest	high	ADJ
gujaf-76	216	5	return	return	NOUN
gujaf-76	216	6	to	to	ADP
gujaf-76	216	7	the	the	DET
gujaf-76	216	8	firm	firm	NOUN
gujaf-76	216	9	’s	’s	PART
gujaf-76	216	10	assets	asset	NOUN
gujaf-76	216	11	is	be	AUX
gujaf-76	216	12	16.2	16.2	NUM
gujaf-76	216	13	%	%	NOUN
gujaf-76	216	14	.	.	PUNCT
gujaf-76	217	1	the	the	DET
gujaf-76	217	2	economic	economic	ADJ
gujaf-76	217	3	sustainability	sustainability	NOUN
gujaf-76	217	4	disclosure	disclosure	NOUN
gujaf-76	217	5	(	(	PUNCT
gujaf-76	217	6	ecn	ecn	PROPN
gujaf-76	217	7	)	)	PUNCT
gujaf-76	217	8	has	have	VERB
gujaf-76	217	9	a	a	DET
gujaf-76	217	10	mean	mean	NOUN
gujaf-76	217	11	of	of	ADP
gujaf-76	217	12	0.507	0.507	NUM
gujaf-76	217	13	and	and	CCONJ
gujaf-76	217	14	sd	sd	NOUN
gujaf-76	217	15	of	of	ADP
gujaf-76	217	16	0.134	0.134	NUM
gujaf-76	217	17	meaning	mean	VERB
gujaf-76	217	18	that	that	SCONJ
gujaf-76	217	19	the	the	DET
gujaf-76	217	20	nigeria	nigeria	PROPN
gujaf-76	217	21	oil	oil	NOUN
gujaf-76	217	22	and	and	CCONJ
gujaf-76	217	23	gas	gas	NOUN
gujaf-76	217	24	firms	firm	NOUN
gujaf-76	217	25	report	report	VERB
gujaf-76	217	26	about	about	ADV
gujaf-76	217	27	50.7	50.7	NUM
gujaf-76	217	28	%	%	NOUN
gujaf-76	217	29	of	of	ADP
gujaf-76	217	30	their	their	PRON
gujaf-76	217	31	economic	economic	ADJ
gujaf-76	217	32	performance	performance	NOUN
gujaf-76	217	33	.	.	PUNCT
gujaf-76	218	1	the	the	DET
gujaf-76	218	2	minimum	minimum	ADJ
gujaf-76	218	3	and	and	CCONJ
gujaf-76	218	4	maximum	maximum	ADJ
gujaf-76	218	5	mean	mean	NOUN
gujaf-76	218	6	of	of	ADP
gujaf-76	218	7	0.222	0.222	NUM
gujaf-76	218	8	and	and	CCONJ
gujaf-76	218	9	0.778	0.778	NUM
gujaf-76	218	10	imply	imply	VERB
gujaf-76	218	11	that	that	SCONJ
gujaf-76	218	12	none	none	NOUN
gujaf-76	218	13	of	of	ADP
gujaf-76	218	14	the	the	DET
gujaf-76	218	15	firms	firm	NOUN
gujaf-76	218	16	report	report	VERB
gujaf-76	218	17	lower	low	ADJ
gujaf-76	218	18	or	or	CCONJ
gujaf-76	218	19	higher	high	ADJ
gujaf-76	218	20	than	than	ADP
gujaf-76	218	21	22.2	22.2	NUM
gujaf-76	218	22	%	%	NOUN
gujaf-76	218	23	and	and	CCONJ
gujaf-76	218	24	77.8	77.8	NUM
gujaf-76	218	25	%	%	NOUN
gujaf-76	218	26	of	of	ADP
gujaf-76	218	27	their	their	PRON
gujaf-76	218	28	economic	economic	ADJ
gujaf-76	218	29	performance	performance	NOUN
gujaf-76	218	30	respectively	respectively	ADV
gujaf-76	218	31	.	.	PUNCT
gujaf-76	219	1	on	on	ADP
gujaf-76	219	2	the	the	DET
gujaf-76	219	3	environmental	environmental	ADJ
gujaf-76	219	4	dimension	dimension	NOUN
gujaf-76	219	5	(	(	PUNCT
gujaf-76	219	6	env	env	PROPN
gujaf-76	219	7	)	)	PUNCT
gujaf-76	219	8	,	,	PUNCT
gujaf-76	219	9	the	the	DET
gujaf-76	219	10	average	average	ADJ
gujaf-76	219	11	report	report	NOUN
gujaf-76	219	12	of	of	ADP
gujaf-76	219	13	the	the	DET
gujaf-76	219	14	entire	entire	ADJ
gujaf-76	219	15	firms	firm	NOUN
gujaf-76	219	16	under	under	ADP
gujaf-76	219	17	consideration	consideration	NOUN
gujaf-76	219	18	stands	stand	VERB
gujaf-76	219	19	at	at	ADP
gujaf-76	219	20	0.108	0.108	NUM
gujaf-76	219	21	meaning	mean	VERB
gujaf-76	219	22	that	that	SCONJ
gujaf-76	219	23	,	,	PUNCT
gujaf-76	219	24	firms	firm	NOUN
gujaf-76	219	25	report	report	VERB
gujaf-76	219	26	10.8	10.8	NUM
gujaf-76	219	27	%	%	NOUN
gujaf-76	219	28	of	of	ADP
gujaf-76	219	29	their	their	PRON
gujaf-76	219	30	environmental	environmental	ADJ
gujaf-76	219	31	performance	performance	NOUN
gujaf-76	219	32	.	.	PUNCT
gujaf-76	220	1	the	the	DET
gujaf-76	220	2	sd	sd	NOUN
gujaf-76	220	3	of	of	ADP
gujaf-76	220	4	0.125	0.125	NUM
gujaf-76	220	5	indicates	indicate	VERB
gujaf-76	220	6	that	that	SCONJ
gujaf-76	220	7	almost	almost	ADV
gujaf-76	220	8	all	all	DET
gujaf-76	220	9	the	the	DET
gujaf-76	220	10	firms	firm	NOUN
gujaf-76	220	11	have	have	VERB
gujaf-76	220	12	similar	similar	ADJ
gujaf-76	220	13	environmental	environmental	ADJ
gujaf-76	220	14	reporting	reporting	NOUN
gujaf-76	220	15	behaviours	behaviour	NOUN
gujaf-76	220	16	.	.	PUNCT
gujaf-76	221	1	the	the	DET
gujaf-76	221	2	minimum	minimum	ADJ
gujaf-76	221	3	mean	mean	NOUN
gujaf-76	221	4	of	of	ADP
gujaf-76	221	5	0	0	NUM
gujaf-76	221	6	explains	explain	VERB
gujaf-76	221	7	that	that	SCONJ
gujaf-76	221	8	some	some	DET
gujaf-76	221	9	firms	firm	NOUN
gujaf-76	221	10	failed	fail	VERB
gujaf-76	221	11	to	to	PART
gujaf-76	221	12	report	report	VERB
gujaf-76	221	13	their	their	PRON
gujaf-76	221	14	environmental	environmental	ADJ
gujaf-76	221	15	performance	performance	NOUN
gujaf-76	221	16	in	in	ADP
gujaf-76	221	17	a	a	DET
gujaf-76	221	18	particular	particular	ADJ
gujaf-76	221	19	year	year	NOUN
gujaf-76	221	20	.	.	PUNCT
gujaf-76	222	1	maximum	maximum	ADJ
gujaf-76	222	2	mean	mean	NOUN
gujaf-76	222	3	of	of	ADP
gujaf-76	222	4	0.558	0.558	NUM
gujaf-76	222	5	emphasizes	emphasize	VERB
gujaf-76	222	6	that	that	SCONJ
gujaf-76	222	7	firms	firm	NOUN
gujaf-76	222	8	reports	report	VERB
gujaf-76	222	9	not	not	PART
gujaf-76	222	10	more	more	ADJ
gujaf-76	222	11	than	than	ADP
gujaf-76	222	12	55.8	55.8	NUM
gujaf-76	222	13	%	%	NOUN
gujaf-76	222	14	of	of	ADP
gujaf-76	222	15	their	their	PRON
gujaf-76	222	16	environmental	environmental	ADJ
gujaf-76	222	17	performance	performance	NOUN
gujaf-76	222	18	.	.	PUNCT
gujaf-76	223	1	on	on	ADP
gujaf-76	223	2	the	the	DET
gujaf-76	223	3	social	social	ADJ
gujaf-76	223	4	aspect	aspect	NOUN
gujaf-76	223	5	(	(	PUNCT
gujaf-76	223	6	soc	soc	PROPN
gujaf-76	223	7	)	)	PUNCT
gujaf-76	223	8	,	,	PUNCT
gujaf-76	223	9	the	the	DET
gujaf-76	223	10	average	average	ADJ
gujaf-76	223	11	reporting	reporting	NOUN
gujaf-76	223	12	rate	rate	NOUN
gujaf-76	223	13	is	be	AUX
gujaf-76	223	14	20.6	20.6	NUM
gujaf-76	223	15	%	%	NOUN
gujaf-76	223	16	with	with	ADP
gujaf-76	223	17	sd	sd	NOUN
gujaf-76	223	18	of	of	ADP
gujaf-76	223	19	0.080	0.080	NUM
gujaf-76	223	20	.	.	PUNCT
gujaf-76	224	1	the	the	DET
gujaf-76	224	2	minimum	minimum	ADJ
gujaf-76	224	3	reporting	reporting	NOUN
gujaf-76	224	4	rate	rate	NOUN
gujaf-76	224	5	is	be	AUX
gujaf-76	224	6	4.17	4.17	NUM
gujaf-76	224	7	%	%	NOUN
gujaf-76	224	8	while	while	SCONJ
gujaf-76	224	9	the	the	DET
gujaf-76	224	10	maximum	maximum	ADJ
gujaf-76	224	11	reporting	reporting	NOUN
gujaf-76	224	12	rate	rate	NOUN
gujaf-76	224	13	of	of	ADP
gujaf-76	224	14	social	social	ADJ
gujaf-76	224	15	sustainability	sustainability	NOUN
gujaf-76	224	16	reporting	reporting	NOUN
gujaf-76	224	17	is	be	AUX
gujaf-76	224	18	37.5	37.5	NUM
gujaf-76	224	19	%	%	NOUN
gujaf-76	224	20	of	of	ADP
gujaf-76	224	21	the	the	DET
gujaf-76	224	22	total	total	ADJ
gujaf-76	224	23	required	require	VERB
gujaf-76	224	24	disclosures	disclosure	NOUN
gujaf-76	224	25	.	.	PUNCT
gujaf-76	225	1	lastly	lastly	ADV
gujaf-76	225	2	,	,	PUNCT
gujaf-76	225	3	table	table	NOUN
gujaf-76	225	4	3	3	NUM
gujaf-76	225	5	shows	show	NOUN
gujaf-76	225	6	(	(	PUNCT
gujaf-76	225	7	lev	lev	NOUN
gujaf-76	225	8	)	)	PUNCT
gujaf-76	225	9	that	that	SCONJ
gujaf-76	225	10	on	on	ADP
gujaf-76	225	11	the	the	DET
gujaf-76	225	12	average	average	NOUN
gujaf-76	225	13	,	,	PUNCT
gujaf-76	225	14	about	about	ADV
gujaf-76	225	15	27.7	27.7	NUM
gujaf-76	225	16	%	%	NOUN
gujaf-76	225	17	of	of	ADP
gujaf-76	225	18	the	the	DET
gujaf-76	225	19	total	total	ADJ
gujaf-76	225	20	assets	asset	NOUN
gujaf-76	225	21	of	of	ADP
gujaf-76	225	22	the	the	DET
gujaf-76	225	23	oil	oil	NOUN
gujaf-76	225	24	and	and	CCONJ
gujaf-76	225	25	gas	gas	NOUN
gujaf-76	225	26	firms	firm	NOUN
gujaf-76	225	27	is	be	AUX
gujaf-76	225	28	financed	finance	VERB
gujaf-76	225	29	by	by	ADP
gujaf-76	225	30	debt	debt	NOUN
gujaf-76	225	31	.	.	PUNCT
gujaf-76	226	1	however	however	ADV
gujaf-76	226	2	,	,	PUNCT
gujaf-76	226	3	the	the	DET
gujaf-76	226	4	sd	sd	NOUN
gujaf-76	226	5	of	of	ADP
gujaf-76	226	6	0.272	0.272	NUM
gujaf-76	226	7	affirms	affirm	VERB
gujaf-76	226	8	that	that	SCONJ
gujaf-76	226	9	most	most	ADJ
gujaf-76	226	10	of	of	ADP
gujaf-76	226	11	the	the	DET
gujaf-76	226	12	firms	firm	NOUN
gujaf-76	226	13	used	use	VERB
gujaf-76	226	14	debt	debt	NOUN
gujaf-76	226	15	in	in	ADP
gujaf-76	226	16	financing	finance	VERB
gujaf-76	226	17	their	their	PRON
gujaf-76	226	18	assets	asset	NOUN
gujaf-76	226	19	.	.	PUNCT
gujaf-76	227	1	minimum	minimum	ADJ
gujaf-76	227	2	mean	mean	NOUN
gujaf-76	227	3	of	of	ADP
gujaf-76	227	4	0	0	NUM
gujaf-76	227	5	implies	imply	VERB
gujaf-76	227	6	that	that	SCONJ
gujaf-76	227	7	some	some	DET
gujaf-76	227	8	firms	firm	NOUN
gujaf-76	227	9	used	use	VERB
gujaf-76	227	10	zero	zero	NUM
gujaf-76	227	11	debt	debt	NOUN
gujaf-76	227	12	to	to	PART
gujaf-76	227	13	finance	finance	VERB
gujaf-76	227	14	their	their	PRON
gujaf-76	227	15	assets	asset	NOUN
gujaf-76	227	16	in	in	ADP
gujaf-76	227	17	some	some	DET
gujaf-76	227	18	years	year	NOUN
gujaf-76	227	19	and	and	CCONJ
gujaf-76	227	20	the	the	DET
gujaf-76	227	21	maximum	maximum	ADJ
gujaf-76	227	22	mean	mean	NOUN
gujaf-76	227	23	of	of	ADP
gujaf-76	227	24	1.262	1.262	NUM
gujaf-76	227	25	%	%	NOUN
gujaf-76	227	26	confirms	confirm	VERB
gujaf-76	227	27	that	that	SCONJ
gujaf-76	227	28	the	the	DET
gujaf-76	227	29	debt	debt	NOUN
gujaf-76	227	30	of	of	ADP
gujaf-76	227	31	some	some	DET
gujaf-76	227	32	firms	firm	NOUN
gujaf-76	227	33	is	be	AUX
gujaf-76	227	34	about	about	ADV
gujaf-76	227	35	126	126	NUM
gujaf-76	227	36	%	%	NOUN
gujaf-76	227	37	of	of	ADP
gujaf-76	227	38	their	their	PRON
gujaf-76	227	39	total	total	ADJ
gujaf-76	227	40	assets	asset	NOUN
gujaf-76	227	41	.	.	PUNCT
gujaf-76	228	1	table	table	NOUN
gujaf-76	228	2	2	2	NUM
gujaf-76	228	3	:	:	PUNCT
gujaf-76	228	4	vif	vif	NOUN
gujaf-76	228	5	test	test	NOUN
gujaf-76	228	6	for	for	ADP
gujaf-76	228	7	multicollinearity	multicollinearity	NOUN
gujaf-76	228	8	variable	variable	ADJ
gujaf-76	228	9	vif	vif	NOUN
gujaf-76	228	10	1	1	NUM
gujaf-76	228	11	/	/	SYM
gujaf-76	228	12	vif	vif	NOUN
gujaf-76	228	13	soc	soc	NOUN
gujaf-76	228	14	1.62	1.62	NUM
gujaf-76	228	15	0.617	0.617	NUM
gujaf-76	228	16	ecn	ecn	PROPN
gujaf-76	228	17	1.43	1.43	NUM
gujaf-76	228	18	0.700	0.700	NUM
gujaf-76	228	19	env	env	NOUN
gujaf-76	228	20	1.21	1.21	NUM
gujaf-76	228	21	0.825	0.825	NUM
gujaf-76	228	22	lev	lev	NOUN
gujaf-76	228	23	1.15	1.15	NUM
gujaf-76	228	24	0.871	0.871	NUM
gujaf-76	228	25	mean	mean	VERB
gujaf-76	228	26	vif	vif	NOUN
gujaf-76	228	27	1.35	1.35	NUM
gujaf-76	228	28	gusau	gusau	ADJ
gujaf-76	228	29	journal	journal	NOUN
gujaf-76	228	30	of	of	ADP
gujaf-76	228	31	accounting	accounting	NOUN
gujaf-76	228	32	and	and	CCONJ
gujaf-76	228	33	finance	finance	NOUN
gujaf-76	228	34	,	,	PUNCT
gujaf-76	228	35	vol	vol	NOUN
gujaf-76	228	36	.	.	PROPN
gujaf-76	228	37	2	2	NUM
gujaf-76	228	38	,	,	PUNCT
gujaf-76	228	39	issue	issue	NOUN
gujaf-76	228	40	3	3	NUM
gujaf-76	228	41	,	,	PUNCT
gujaf-76	228	42	april	april	PROPN
gujaf-76	228	43	,	,	PUNCT
gujaf-76	228	44	2021	2021	NUM
gujaf-76	228	45	11	11	NUM
gujaf-76	228	46	source	source	NOUN
gujaf-76	228	47	:	:	PUNCT
gujaf-76	228	48	stata	stata	VERB
gujaf-76	228	49	13	13	NUM
gujaf-76	228	50	outputs	output	NOUN
gujaf-76	228	51	,	,	PUNCT
gujaf-76	228	52	2020	2020	NUM
gujaf-76	228	53	the	the	DET
gujaf-76	228	54	rule	rule	NOUN
gujaf-76	228	55	of	of	ADP
gujaf-76	228	56	multocollineariy	multocollineariy	ADJ
gujaf-76	228	57	states	state	NOUN
gujaf-76	228	58	that	that	SCONJ
gujaf-76	228	59	the	the	DET
gujaf-76	228	60	vif	vif	NOUN
gujaf-76	228	61	value	value	NOUN
gujaf-76	228	62	should	should	AUX
gujaf-76	228	63	not	not	PART
gujaf-76	228	64	be	be	AUX
gujaf-76	228	65	greater	great	ADJ
gujaf-76	228	66	than	than	ADP
gujaf-76	228	67	4	4	NUM
gujaf-76	228	68	.	.	PUNCT
gujaf-76	229	1	however	however	ADV
gujaf-76	229	2	,	,	PUNCT
gujaf-76	229	3	a	a	DET
gujaf-76	229	4	value	value	NOUN
gujaf-76	229	5	of	of	ADP
gujaf-76	229	6	less	less	ADJ
gujaf-76	229	7	than	than	ADP
gujaf-76	229	8	10	10	NUM
gujaf-76	229	9	is	be	AUX
gujaf-76	229	10	still	still	ADV
gujaf-76	229	11	within	within	ADP
gujaf-76	229	12	the	the	DET
gujaf-76	229	13	acceptable	acceptable	ADJ
gujaf-76	229	14	level	level	NOUN
gujaf-76	229	15	even	even	ADV
gujaf-76	229	16	though	though	SCONJ
gujaf-76	229	17	a	a	DET
gujaf-76	229	18	vif	vif	NOUN
gujaf-76	229	19	value	value	NOUN
gujaf-76	229	20	of	of	ADP
gujaf-76	229	21	greater	great	ADJ
gujaf-76	229	22	than	than	ADP
gujaf-76	229	23	4	4	NUM
gujaf-76	229	24	indicates	indicate	VERB
gujaf-76	229	25	some	some	DET
gujaf-76	229	26	element	element	NOUN
gujaf-76	229	27	of	of	ADP
gujaf-76	229	28	multicollinearity	multicollinearity	NOUN
gujaf-76	229	29	.	.	PUNCT
gujaf-76	230	1	from	from	ADP
gujaf-76	230	2	table	table	NOUN
gujaf-76	230	3	2	2	NUM
gujaf-76	230	4	all	all	DET
gujaf-76	230	5	variables	variable	NOUN
gujaf-76	230	6	have	have	VERB
gujaf-76	230	7	a	a	DET
gujaf-76	230	8	vif	vif	NOUN
gujaf-76	230	9	value	value	NOUN
gujaf-76	230	10	of	of	ADP
gujaf-76	230	11	less	less	ADJ
gujaf-76	230	12	than	than	ADP
gujaf-76	230	13	4	4	NUM
gujaf-76	230	14	and	and	CCONJ
gujaf-76	230	15	therefore	therefore	ADV
gujaf-76	230	16	signify	signify	VERB
gujaf-76	230	17	that	that	SCONJ
gujaf-76	230	18	independent	independent	ADJ
gujaf-76	230	19	variables	variable	NOUN
gujaf-76	230	20	of	of	ADP
gujaf-76	230	21	this	this	DET
gujaf-76	230	22	study	study	NOUN
gujaf-76	230	23	are	be	AUX
gujaf-76	230	24	not	not	PART
gujaf-76	230	25	related	relate	VERB
gujaf-76	230	26	with	with	ADP
gujaf-76	230	27	one	one	NUM
gujaf-76	230	28	another	another	DET
gujaf-76	230	29	and	and	CCONJ
gujaf-76	230	30	hence	hence	ADV
gujaf-76	230	31	signify	signify	VERB
gujaf-76	230	32	the	the	DET
gujaf-76	230	33	absence	absence	NOUN
gujaf-76	230	34	of	of	ADP
gujaf-76	230	35	multicollinearity	multicollinearity	NOUN
gujaf-76	230	36	among	among	ADP
gujaf-76	230	37	the	the	DET
gujaf-76	230	38	independent	independent	ADJ
gujaf-76	230	39	variables	variable	NOUN
gujaf-76	230	40	.	.	PUNCT
gujaf-76	231	1	table	table	NOUN
gujaf-76	231	2	3	3	NUM
gujaf-76	231	3	:	:	PUNCT
gujaf-76	231	4	breush	breush	NOUN
gujaf-76	231	5	-	-	PUNCT
gujaf-76	231	6	pagan	pagan	ADJ
gujaf-76	231	7	/	/	SYM
gujaf-76	231	8	cook	cook	NOUN
gujaf-76	231	9	-	-	PUNCT
gujaf-76	231	10	weisberg	weisberg	PROPN
gujaf-76	231	11	test	test	NOUN
gujaf-76	231	12	for	for	ADP
gujaf-76	231	13	heteroskedasticity	heteroskedasticity	NOUN
gujaf-76	231	14	variables	variable	NOUN
gujaf-76	231	15	ecn	ecn	PROPN
gujaf-76	231	16	env	env	PROPN
gujaf-76	231	17	soc	soc	NOUN
gujaf-76	231	18	lev	lev	VERB
gujaf-76	231	19	overall	overall	ADJ
gujaf-76	231	20	chi2(1	chi2(1	PROPN
gujaf-76	231	21	)	)	PUNCT
gujaf-76	231	22	16.21	16.21	NUM
gujaf-76	231	23	8.06	8.06	NUM
gujaf-76	231	24	21.12	21.12	NUM
gujaf-76	231	25	63.59	63.59	NUM
gujaf-76	231	26	68.55	68.55	NUM
gujaf-76	231	27	prob	prob	NOUN
gujaf-76	231	28	>	>	X
gujaf-76	231	29	chi2	chi2	PROPN
gujaf-76	231	30	0.000	0.000	NUM
gujaf-76	231	31	0.005	0.005	NUM
gujaf-76	231	32	0.000	0.000	NUM
gujaf-76	231	33	0.000	0.000	NUM
gujaf-76	231	34	0.000	0.000	NUM
gujaf-76	231	35	source	source	NOUN
gujaf-76	231	36	:	:	PUNCT
gujaf-76	231	37	stata	stata	VERB
gujaf-76	231	38	13	13	NUM
gujaf-76	231	39	outputs	output	NOUN
gujaf-76	231	40	,	,	PUNCT
gujaf-76	231	41	2020	2020	NUM
gujaf-76	231	42	table	table	NOUN
gujaf-76	231	43	3	3	NUM
gujaf-76	231	44	shows	show	VERB
gujaf-76	231	45	the	the	DET
gujaf-76	231	46	result	result	NOUN
gujaf-76	231	47	of	of	ADP
gujaf-76	231	48	breush	breush	NOUN
gujaf-76	231	49	-	-	PUNCT
gujaf-76	231	50	pagan	pagan	ADJ
gujaf-76	231	51	/	/	SYM
gujaf-76	231	52	cook	cook	NOUN
gujaf-76	231	53	-	-	PUNCT
gujaf-76	231	54	weisberg	weisberg	PROPN
gujaf-76	231	55	test	test	NOUN
gujaf-76	231	56	for	for	ADP
gujaf-76	231	57	heteroskedasticity	heteroskedasticity	NOUN
gujaf-76	231	58	.	.	PUNCT
gujaf-76	232	1	the	the	DET
gujaf-76	232	2	assumption	assumption	NOUN
gujaf-76	232	3	of	of	ADP
gujaf-76	232	4	the	the	DET
gujaf-76	232	5	linear	linear	PROPN
gujaf-76	232	6	regression	regression	NOUN
gujaf-76	232	7	model	model	NOUN
gujaf-76	232	8	is	be	AUX
gujaf-76	232	9	that	that	SCONJ
gujaf-76	232	10	the	the	DET
gujaf-76	232	11	independence	independence	NOUN
gujaf-76	232	12	variables	variable	NOUN
gujaf-76	232	13	(	(	PUNCT
gujaf-76	232	14	i.v	i.v	X
gujaf-76	232	15	)	)	PUNCT
gujaf-76	232	16	should	should	AUX
gujaf-76	232	17	not	not	PART
gujaf-76	232	18	correlate	correlate	VERB
gujaf-76	232	19	with	with	ADP
gujaf-76	232	20	the	the	DET
gujaf-76	232	21	residuals	residual	NOUN
gujaf-76	232	22	or	or	CCONJ
gujaf-76	232	23	the	the	DET
gujaf-76	232	24	error	error	NOUN
gujaf-76	232	25	term	term	NOUN
gujaf-76	232	26	,	,	PUNCT
gujaf-76	232	27	meaning	mean	VERB
gujaf-76	232	28	that	that	SCONJ
gujaf-76	232	29	the	the	DET
gujaf-76	232	30	residuals	residual	NOUN
gujaf-76	232	31	should	should	AUX
gujaf-76	232	32	not	not	PART
gujaf-76	232	33	change	change	VERB
gujaf-76	232	34	with	with	ADP
gujaf-76	232	35	iv	iv	NUM
gujaf-76	232	36	.	.	PUNCT
gujaf-76	232	37	to	to	PART
gujaf-76	232	38	satisfy	satisfy	VERB
gujaf-76	232	39	the	the	DET
gujaf-76	232	40	regression	regression	NOUN
gujaf-76	232	41	assumptions	assumption	NOUN
gujaf-76	232	42	and	and	CCONJ
gujaf-76	232	43	be	be	AUX
gujaf-76	232	44	able	able	ADJ
gujaf-76	232	45	to	to	PART
gujaf-76	232	46	trust	trust	VERB
gujaf-76	232	47	the	the	DET
gujaf-76	232	48	results	result	NOUN
gujaf-76	232	49	,	,	PUNCT
gujaf-76	232	50	the	the	DET
gujaf-76	232	51	residual	residual	ADJ
gujaf-76	232	52	should	should	AUX
gujaf-76	232	53	have	have	VERB
gujaf-76	232	54	a	a	DET
gujaf-76	232	55	constant	constant	ADJ
gujaf-76	232	56	variance	variance	NOUN
gujaf-76	232	57	.	.	PUNCT
gujaf-76	233	1	therefore	therefore	ADV
gujaf-76	233	2	the	the	DET
gujaf-76	233	3	null	null	ADJ
gujaf-76	233	4	hypothesis	hypothesis	NOUN
gujaf-76	233	5	states	state	VERB
gujaf-76	233	6	that	that	SCONJ
gujaf-76	233	7	the	the	DET
gujaf-76	233	8	data	data	NOUN
gujaf-76	233	9	sets	set	NOUN
gujaf-76	233	10	are	be	AUX
gujaf-76	233	11	not	not	PART
gujaf-76	233	12	heteroskedastic	heteroskedastic	ADJ
gujaf-76	233	13	.	.	PUNCT
gujaf-76	234	1	from	from	ADP
gujaf-76	234	2	table	table	NOUN
gujaf-76	234	3	3	3	NUM
gujaf-76	234	4	,	,	PUNCT
gujaf-76	234	5	all	all	DET
gujaf-76	234	6	variables	variable	NOUN
gujaf-76	234	7	have	have	VERB
gujaf-76	234	8	a	a	DET
gujaf-76	234	9	probability	probability	NOUN
gujaf-76	234	10	chi	chi	NOUN
gujaf-76	234	11	2	2	NUM
gujaf-76	234	12	value	value	NOUN
gujaf-76	234	13	of	of	ADP
gujaf-76	234	14	less	less	ADJ
gujaf-76	234	15	than	than	ADP
gujaf-76	234	16	0.05	0.05	NUM
gujaf-76	234	17	which	which	PRON
gujaf-76	234	18	indicates	indicate	VERB
gujaf-76	234	19	that	that	SCONJ
gujaf-76	234	20	they	they	PRON
gujaf-76	234	21	are	be	AUX
gujaf-76	234	22	all	all	PRON
gujaf-76	234	23	significance	significance	NOUN
gujaf-76	234	24	at	at	ADP
gujaf-76	234	25	5	5	NUM
gujaf-76	234	26	%	%	NOUN
gujaf-76	234	27	and	and	CCONJ
gujaf-76	234	28	therefore	therefore	ADV
gujaf-76	234	29	,	,	PUNCT
gujaf-76	234	30	implies	imply	VERB
gujaf-76	234	31	the	the	DET
gujaf-76	234	32	acceptance	acceptance	NOUN
gujaf-76	234	33	of	of	ADP
gujaf-76	234	34	null	null	ADJ
gujaf-76	234	35	hypothesis	hypothesis	NOUN
gujaf-76	234	36	which	which	PRON
gujaf-76	234	37	signifies	signify	VERB
gujaf-76	234	38	the	the	DET
gujaf-76	234	39	absence	absence	NOUN
gujaf-76	234	40	of	of	ADP
gujaf-76	234	41	heteroskedasticity	heteroskedasticity	NOUN
gujaf-76	234	42	.	.	PUNCT
gujaf-76	235	1	table	table	NOUN
gujaf-76	235	2	4	4	NUM
gujaf-76	235	3	:	:	PUNCT
gujaf-76	235	4	chen	chen	PROPN
gujaf-76	235	5	-	-	PUNCT
gujaf-76	235	6	shapiro	shapiro	PROPN
gujaf-76	235	7	qh	qh	PROPN
gujaf-76	235	8	*	*	PROPN
gujaf-76	235	9	test	test	NOUN
gujaf-76	235	10	for	for	ADP
gujaf-76	235	11	normal	normal	ADJ
gujaf-76	235	12	data	datum	NOUN
gujaf-76	235	13	variable	variable	ADJ
gujaf-76	235	14	obs	obs	PROPN
gujaf-76	235	15	qh	qh	PROPN
gujaf-76	235	16	qh	qh	PROPN
gujaf-76	235	17	*	*	PROPN
gujaf-76	235	18	p	p	PROPN
gujaf-76	235	19	-	-	PUNCT
gujaf-76	235	20	value	value	NOUN
gujaf-76	235	21	roa	roa	NOUN
gujaf-76	235	22	77	77	NUM
gujaf-76	235	23	0.81489	0.81489	NUM
gujaf-76	235	24	1.62431	1.62431	NUM
gujaf-76	235	25	<	<	X
gujaf-76	235	26	0.0001	0.0001	NUM
gujaf-76	235	27	ecn	ecn	NOUN
gujaf-76	235	28	77	77	NUM
gujaf-76	235	29	1.04277	1.04277	NUM
gujaf-76	235	30	-0.37531	-0.37531	NOUN
gujaf-76	235	31	>	>	X
gujaf-76	235	32	0.2000	0.2000	NUM
gujaf-76	235	33	env	env	NOUN
gujaf-76	235	34	77	77	NUM
gujaf-76	235	35	0.90798	0.90798	NUM
gujaf-76	235	36	0.80750	0.80750	NUM
gujaf-76	235	37	<	<	X
gujaf-76	235	38	0.0001	0.0001	NUM
gujaf-76	235	39	soc	soc	NOUN
gujaf-76	235	40	77	77	NUM
gujaf-76	235	41	0.98952	0.98952	NUM
gujaf-76	235	42	0.09200	0.09200	NUM
gujaf-76	235	43	0.00522	0.00522	NUM
gujaf-76	235	44	lev	lev	NOUN
gujaf-76	235	45	77	77	NUM
gujaf-76	235	46	0.90451	0.90451	NUM
gujaf-76	235	47	0.83793	0.83793	NUM
gujaf-76	235	48	<	<	X
gujaf-76	235	49	0.0001	0.0001	NUM
gujaf-76	235	50	source	source	NOUN
gujaf-76	235	51	:	:	PUNCT
gujaf-76	235	52	stata	stata	VERB
gujaf-76	235	53	13	13	NUM
gujaf-76	235	54	outputs	output	NOUN
gujaf-76	235	55	,	,	PUNCT
gujaf-76	235	56	2020	2020	NUM
gujaf-76	235	57	table	table	NOUN
gujaf-76	235	58	4	4	NUM
gujaf-76	235	59	shows	show	VERB
gujaf-76	235	60	the	the	DET
gujaf-76	235	61	result	result	NOUN
gujaf-76	235	62	of	of	ADP
gujaf-76	235	63	chen	chen	PROPN
gujaf-76	235	64	-	-	PUNCT
gujaf-76	235	65	shapiro	shapiro	PROPN
gujaf-76	235	66	qh	qh	PROPN
gujaf-76	235	67	*	*	PROPN
gujaf-76	235	68	test	test	NOUN
gujaf-76	235	69	for	for	ADP
gujaf-76	235	70	normal	normal	ADJ
gujaf-76	235	71	data	datum	NOUN
gujaf-76	235	72	.	.	PUNCT
gujaf-76	236	1	the	the	DET
gujaf-76	236	2	purpose	purpose	NOUN
gujaf-76	236	3	of	of	ADP
gujaf-76	236	4	normality	normality	NOUN
gujaf-76	236	5	test	test	NOUN
gujaf-76	236	6	is	be	AUX
gujaf-76	236	7	to	to	PART
gujaf-76	236	8	determine	determine	VERB
gujaf-76	236	9	if	if	SCONJ
gujaf-76	236	10	the	the	DET
gujaf-76	236	11	data	datum	NOUN
gujaf-76	236	12	set	set	VERB
gujaf-76	236	13	is	be	AUX
gujaf-76	236	14	well	well	ADV
gujaf-76	236	15	modelled	model	VERB
gujaf-76	236	16	by	by	ADP
gujaf-76	236	17	a	a	DET
gujaf-76	236	18	normal	normal	ADJ
gujaf-76	236	19	distribution	distribution	NOUN
gujaf-76	236	20	and	and	CCONJ
gujaf-76	236	21	to	to	PART
gujaf-76	236	22	determine	determine	VERB
gujaf-76	236	23	how	how	SCONJ
gujaf-76	236	24	likely	likely	ADJ
gujaf-76	236	25	it	it	PRON
gujaf-76	236	26	is	be	AUX
gujaf-76	236	27	for	for	ADP
gujaf-76	236	28	a	a	DET
gujaf-76	236	29	random	random	ADJ
gujaf-76	236	30	variable	variable	NOUN
gujaf-76	236	31	underlying	underlie	VERB
gujaf-76	236	32	the	the	DET
gujaf-76	236	33	data	datum	NOUN
gujaf-76	236	34	set	set	VERB
gujaf-76	236	35	to	to	PART
gujaf-76	236	36	be	be	AUX
gujaf-76	236	37	normally	normally	ADV
gujaf-76	236	38	distributed	distribute	VERB
gujaf-76	236	39	.	.	PUNCT
gujaf-76	237	1	it	it	PRON
gujaf-76	237	2	is	be	AUX
gujaf-76	237	3	common	common	ADJ
gujaf-76	237	4	for	for	ADP
gujaf-76	237	5	large	large	ADJ
gujaf-76	237	6	data	datum	NOUN
gujaf-76	237	7	set	set	VERB
gujaf-76	237	8	especially	especially	ADV
gujaf-76	237	9	the	the	DET
gujaf-76	237	10	continuous	continuous	ADJ
gujaf-76	237	11	data	datum	NOUN
gujaf-76	237	12	not	not	PART
gujaf-76	237	13	to	to	PART
gujaf-76	237	14	be	be	AUX
gujaf-76	237	15	normally	normally	ADV
gujaf-76	237	16	distributed	distribute	VERB
gujaf-76	237	17	due	due	ADP
gujaf-76	237	18	to	to	ADP
gujaf-76	237	19	variations	variation	NOUN
gujaf-76	237	20	in	in	ADP
gujaf-76	237	21	the	the	DET
gujaf-76	237	22	data	datum	NOUN
gujaf-76	237	23	set	set	VERB
gujaf-76	237	24	.	.	PUNCT
gujaf-76	238	1	the	the	DET
gujaf-76	238	2	h0	h0	PROPN
gujaf-76	238	3	states	state	VERB
gujaf-76	238	4	that	that	SCONJ
gujaf-76	238	5	the	the	DET
gujaf-76	238	6	data	datum	NOUN
gujaf-76	238	7	set	set	VERB
gujaf-76	238	8	is	be	AUX
gujaf-76	238	9	not	not	PART
gujaf-76	238	10	normally	normally	ADV
gujaf-76	238	11	distributed	distribute	VERB
gujaf-76	238	12	.	.	PUNCT
gujaf-76	239	1	from	from	ADP
gujaf-76	239	2	table	table	NOUN
gujaf-76	239	3	4	4	NUM
gujaf-76	239	4	,	,	PUNCT
gujaf-76	239	5	roa	roa	PROPN
gujaf-76	239	6	shows	show	VERB
gujaf-76	239	7	a	a	DET
gujaf-76	239	8	p	p	NOUN
gujaf-76	239	9	-	-	PUNCT
gujaf-76	239	10	value	value	NOUN
gujaf-76	239	11	of	of	ADP
gujaf-76	239	12	less	less	ADJ
gujaf-76	239	13	than	than	ADP
gujaf-76	239	14	0.0001	0.0001	NUM
gujaf-76	239	15	,	,	PUNCT
gujaf-76	239	16	ecn	ecn	PROPN
gujaf-76	239	17	has	have	VERB
gujaf-76	239	18	a	a	DET
gujaf-76	239	19	p	p	NOUN
gujaf-76	239	20	-	-	PUNCT
gujaf-76	239	21	value	value	NOUN
gujaf-76	239	22	of	of	ADP
gujaf-76	239	23	greater	great	ADJ
gujaf-76	239	24	than	than	ADP
gujaf-76	239	25	0.2	0.2	NUM
gujaf-76	239	26	.	.	PUNCT
gujaf-76	240	1	on	on	ADP
gujaf-76	240	2	the	the	DET
gujaf-76	240	3	other	other	ADJ
gujaf-76	240	4	hand	hand	NOUN
gujaf-76	240	5	,	,	PUNCT
gujaf-76	240	6	enc	enc	NOUN
gujaf-76	240	7	and	and	CCONJ
gujaf-76	240	8	lev	lev	NOUN
gujaf-76	240	9	also	also	ADV
gujaf-76	240	10	shows	show	VERB
gujaf-76	240	11	a	a	DET
gujaf-76	240	12	value	value	NOUN
gujaf-76	240	13	of	of	ADP
gujaf-76	240	14	less	less	ADJ
gujaf-76	240	15	than	than	ADP
gujaf-76	240	16	0.0001	0.0001	NUM
gujaf-76	240	17	while	while	SCONJ
gujaf-76	240	18	soc	soc	NOUN
gujaf-76	240	19	has	have	VERB
gujaf-76	240	20	a	a	DET
gujaf-76	240	21	value	value	NOUN
gujaf-76	240	22	of	of	ADP
gujaf-76	240	23	0.005	0.005	NUM
gujaf-76	240	24	.	.	PUNCT
gujaf-76	241	1	these	these	PRON
gujaf-76	241	2	indicate	indicate	VERB
gujaf-76	241	3	that	that	SCONJ
gujaf-76	241	4	the	the	DET
gujaf-76	241	5	p	p	NOUN
gujaf-76	241	6	-	-	PUNCT
gujaf-76	241	7	values	value	NOUN
gujaf-76	241	8	of	of	ADP
gujaf-76	241	9	roa	roa	PROPN
gujaf-76	241	10	,	,	PUNCT
gujaf-76	241	11	env	env	NOUN
gujaf-76	241	12	,	,	PUNCT
gujaf-76	241	13	soc	soc	NOUN
gujaf-76	241	14	and	and	CCONJ
gujaf-76	241	15	lev	lev	NOUN
gujaf-76	241	16	are	be	AUX
gujaf-76	241	17	less	less	ADJ
gujaf-76	241	18	than	than	ADP
gujaf-76	241	19	0.005	0.005	NUM
gujaf-76	241	20	which	which	PRON
gujaf-76	241	21	is	be	AUX
gujaf-76	241	22	significance	significance	NOUN
gujaf-76	241	23	at	at	ADP
gujaf-76	241	24	5	5	NUM
gujaf-76	241	25	%	%	NOUN
gujaf-76	241	26	and	and	CCONJ
gujaf-76	241	27	signifies	signify	VERB
gujaf-76	241	28	that	that	SCONJ
gujaf-76	241	29	the	the	DET
gujaf-76	241	30	data	datum	NOUN
gujaf-76	241	31	set	set	VERB
gujaf-76	241	32	is	be	AUX
gujaf-76	241	33	not	not	PART
gujaf-76	241	34	normally	normally	ADV
gujaf-76	241	35	distributed	distribute	VERB
gujaf-76	241	36	.	.	PUNCT
gujaf-76	242	1	however	however	ADV
gujaf-76	242	2	,	,	PUNCT
gujaf-76	242	3	a	a	DET
gujaf-76	242	4	p	p	NOUN
gujaf-76	242	5	-	-	PUNCT
gujaf-76	242	6	value	value	NOUN
gujaf-76	242	7	of	of	ADP
gujaf-76	242	8	0.2	0.2	NUM
gujaf-76	242	9	as	as	ADP
gujaf-76	242	10	in	in	ADP
gujaf-76	242	11	the	the	DET
gujaf-76	242	12	case	case	NOUN
gujaf-76	242	13	of	of	ADP
gujaf-76	242	14	soc	soc	NOUN
gujaf-76	242	15	which	which	PRON
gujaf-76	242	16	is	be	AUX
gujaf-76	242	17	not	not	PART
gujaf-76	242	18	significant	significant	ADJ
gujaf-76	242	19	at	at	ADP
gujaf-76	242	20	5	5	NUM
gujaf-76	242	21	%	%	NOUN
gujaf-76	242	22	signifies	signifie	NOUN
gujaf-76	242	23	that	that	SCONJ
gujaf-76	242	24	soc	soc	NOUN
gujaf-76	242	25	is	be	AUX
gujaf-76	242	26	normally	normally	ADV
gujaf-76	242	27	distribution	distribution	NOUN
gujaf-76	242	28	.	.	PUNCT
gujaf-76	243	1	considering	consider	VERB
gujaf-76	243	2	the	the	DET
gujaf-76	243	3	overall	overall	ADJ
gujaf-76	243	4	result	result	NOUN
gujaf-76	243	5	of	of	ADP
gujaf-76	243	6	the	the	DET
gujaf-76	243	7	normality	normality	NOUN
gujaf-76	243	8	test	test	NOUN
gujaf-76	243	9	,	,	PUNCT
gujaf-76	243	10	the	the	DET
gujaf-76	243	11	study	study	NOUN
gujaf-76	243	12	concludes	conclude	VERB
gujaf-76	243	13	that	that	SCONJ
gujaf-76	243	14	the	the	DET
gujaf-76	243	15	data	datum	NOUN
gujaf-76	243	16	set	set	VERB
gujaf-76	243	17	are	be	AUX
gujaf-76	243	18	not	not	PART
gujaf-76	243	19	normally	normally	ADV
gujaf-76	243	20	distributed	distribute	VERB
gujaf-76	243	21	and	and	CCONJ
gujaf-76	243	22	therefore	therefore	ADV
gujaf-76	243	23	,	,	PUNCT
gujaf-76	243	24	accept	accept	VERB
gujaf-76	243	25	the	the	DET
gujaf-76	243	26	null	null	ADJ
gujaf-76	243	27	hypothesis	hypothesis	NOUN
gujaf-76	243	28	which	which	PRON
gujaf-76	243	29	states	state	VERB
gujaf-76	243	30	that	that	SCONJ
gujaf-76	243	31	the	the	DET
gujaf-76	243	32	data	datum	NOUN
gujaf-76	243	33	set	set	VERB
gujaf-76	243	34	is	be	AUX
gujaf-76	243	35	not	not	PART
gujaf-76	243	36	normally	normally	ADV
gujaf-76	243	37	distributed	distribute	VERB
gujaf-76	243	38	.	.	PUNCT
gujaf-76	244	1	to	to	PART
gujaf-76	244	2	take	take	VERB
gujaf-76	244	3	care	care	NOUN
gujaf-76	244	4	of	of	ADP
gujaf-76	244	5	normality	normality	NOUN
gujaf-76	244	6	problem	problem	NOUN
gujaf-76	244	7	,	,	PUNCT
gujaf-76	244	8	the	the	DET
gujaf-76	244	9	study	study	NOUN
gujaf-76	244	10	used	use	VERB
gujaf-76	244	11	robust	robust	ADJ
gujaf-76	244	12	standard	standard	ADJ
gujaf-76	244	13	error	error	NOUN
gujaf-76	244	14	estimate	estimate	NOUN
gujaf-76	244	15	.	.	PUNCT
gujaf-76	245	1	gusau	gusau	PROPN
gujaf-76	245	2	journal	journal	PROPN
gujaf-76	245	3	of	of	ADP
gujaf-76	245	4	accounting	accounting	NOUN
gujaf-76	245	5	and	and	CCONJ
gujaf-76	245	6	finance	finance	NOUN
gujaf-76	245	7	,	,	PUNCT
gujaf-76	245	8	vol	vol	NOUN
gujaf-76	245	9	.	.	PROPN
gujaf-76	245	10	2	2	NUM
gujaf-76	245	11	,	,	PUNCT
gujaf-76	245	12	issue	issue	NOUN
gujaf-76	245	13	3	3	NUM
gujaf-76	245	14	,	,	PUNCT
gujaf-76	245	15	april	april	PROPN
gujaf-76	245	16	,	,	PUNCT
gujaf-76	245	17	2021	2021	NUM
gujaf-76	245	18	12	12	NUM
gujaf-76	245	19	table	table	NOUN
gujaf-76	245	20	5	5	NUM
gujaf-76	245	21	:	:	PUNCT
gujaf-76	245	22	model	model	NOUN
gujaf-76	245	23	specification	specification	NOUN
gujaf-76	245	24	test	test	NOUN
gujaf-76	245	25	(	(	PUNCT
gujaf-76	245	26	a	a	X
gujaf-76	245	27	)	)	PUNCT
gujaf-76	245	28	omitted	omit	VERB
gujaf-76	245	29	variable	variable	ADJ
gujaf-76	245	30	test	test	NOUN
gujaf-76	245	31	(	(	PUNCT
gujaf-76	245	32	b	b	X
gujaf-76	245	33	)	)	PUNCT
gujaf-76	245	34	random	random	ADJ
gujaf-76	245	35	effect	effect	NOUN
gujaf-76	245	36	test	test	NOUN
gujaf-76	245	37	(	(	PUNCT
gujaf-76	245	38	c	c	NOUN
gujaf-76	245	39	)	)	PUNCT
gujaf-76	245	40	houseman	houseman	NOUN
gujaf-76	245	41	test	test	NOUN
gujaf-76	245	42	for	for	ADP
gujaf-76	245	43	fixed	fix	VERB
gujaf-76	245	44	effect	effect	NOUN
gujaf-76	245	45	f(3	f(3	PROPN
gujaf-76	245	46	,	,	PUNCT
gujaf-76	245	47	69	69	NUM
gujaf-76	245	48	)	)	PUNCT
gujaf-76	245	49	=	=	NOUN
gujaf-76	245	50	6.48	6.48	NUM
gujaf-76	245	51	chibar2(01	chibar2(01	NOUN
gujaf-76	245	52	)	)	PUNCT
gujaf-76	245	53	=	=	SYM
gujaf-76	245	54	0.04	0.04	NUM
gujaf-76	245	55	chi2(4	chi2(4	PROPN
gujaf-76	245	56	)	)	PUNCT
gujaf-76	245	57	=	=	PROPN
gujaf-76	245	58	7.32	7.32	NUM
gujaf-76	245	59	prob	prob	NOUN
gujaf-76	245	60	>	>	X
gujaf-76	245	61	f	f	PROPN
gujaf-76	246	1	=	=	SYM
gujaf-76	246	2	0.0006	0.0006	NUM
gujaf-76	246	3	prob	prob	NOUN
gujaf-76	246	4	>	>	X
gujaf-76	246	5	chibar2	chibar2	PROPN
gujaf-76	247	1	=	=	SYM
gujaf-76	247	2	0.424	0.424	NUM
gujaf-76	247	3	prob	prob	NOUN
gujaf-76	247	4	>	>	X
gujaf-76	247	5	chi2	chi2	PROPN
gujaf-76	247	6	=	=	NOUN
gujaf-76	247	7	0.120	0.120	NUM
gujaf-76	247	8	source	source	NOUN
gujaf-76	247	9	:	:	PUNCT
gujaf-76	247	10	stata	stata	VERB
gujaf-76	247	11	13	13	NUM
gujaf-76	247	12	outputs	output	NOUN
gujaf-76	247	13	,	,	PUNCT
gujaf-76	247	14	2020	2020	NUM
gujaf-76	247	15	the	the	DET
gujaf-76	247	16	result	result	NOUN
gujaf-76	247	17	of	of	ADP
gujaf-76	247	18	ramsey	ramsey	PROPN
gujaf-76	247	19	reset	reset	NOUN
gujaf-76	247	20	test	test	NOUN
gujaf-76	247	21	using	use	VERB
gujaf-76	247	22	powers	power	NOUN
gujaf-76	247	23	of	of	ADP
gujaf-76	247	24	the	the	DET
gujaf-76	247	25	fitted	fit	VERB
gujaf-76	247	26	values	value	NOUN
gujaf-76	247	27	of	of	ADP
gujaf-76	247	28	roa	roa	NOUN
gujaf-76	247	29	to	to	PART
gujaf-76	247	30	test	test	VERB
gujaf-76	247	31	if	if	SCONJ
gujaf-76	247	32	there	there	PRON
gujaf-76	247	33	is	be	VERB
gujaf-76	247	34	omitted	omit	VERB
gujaf-76	247	35	variable	variable	NOUN
gujaf-76	247	36	is	be	AUX
gujaf-76	247	37	shown	show	VERB
gujaf-76	247	38	in	in	ADP
gujaf-76	247	39	table	table	NOUN
gujaf-76	247	40	5(a	5(a	NUM
gujaf-76	247	41	)	)	PUNCT
gujaf-76	247	42	.	.	PUNCT
gujaf-76	248	1	the	the	DET
gujaf-76	248	2	null	null	ADJ
gujaf-76	248	3	hypothesis	hypothesis	NOUN
gujaf-76	248	4	as	as	ADP
gujaf-76	248	5	regard	regard	NOUN
gujaf-76	248	6	to	to	ADP
gujaf-76	248	7	omitted	omit	VERB
gujaf-76	248	8	variable	variable	ADJ
gujaf-76	248	9	bias	bias	NOUN
gujaf-76	248	10	error	error	NOUN
gujaf-76	248	11	test	test	NOUN
gujaf-76	248	12	state	state	NOUN
gujaf-76	248	13	that	that	SCONJ
gujaf-76	248	14	there	there	PRON
gujaf-76	248	15	is	be	VERB
gujaf-76	248	16	no	no	DET
gujaf-76	248	17	omitted	omit	VERB
gujaf-76	248	18	variable	variable	NOUN
gujaf-76	248	19	in	in	ADP
gujaf-76	248	20	the	the	DET
gujaf-76	248	21	model	model	NOUN
gujaf-76	248	22	.	.	PUNCT
gujaf-76	249	1	from	from	ADP
gujaf-76	249	2	the	the	DET
gujaf-76	249	3	table	table	NOUN
gujaf-76	249	4	,	,	PUNCT
gujaf-76	249	5	the	the	DET
gujaf-76	249	6	ramsey	ramsey	PROPN
gujaf-76	249	7	test	test	NOUN
gujaf-76	249	8	result	result	NOUN
gujaf-76	249	9	for	for	ADP
gujaf-76	249	10	roa	roa	PROPN
gujaf-76	249	11	shows	show	VERB
gujaf-76	249	12	an	an	DET
gujaf-76	249	13	f	f	PROPN
gujaf-76	249	14	value	value	NOUN
gujaf-76	249	15	of	of	ADP
gujaf-76	249	16	6.48	6.48	NUM
gujaf-76	249	17	and	and	CCONJ
gujaf-76	249	18	prov	prov	ADJ
gujaf-76	249	19	>	>	X
gujaf-76	249	20	f	f	PROPN
gujaf-76	249	21	value	value	NOUN
gujaf-76	249	22	of	of	ADP
gujaf-76	249	23	0.0006	0.0006	NUM
gujaf-76	249	24	which	which	PRON
gujaf-76	249	25	is	be	AUX
gujaf-76	249	26	significance	significance	NOUN
gujaf-76	249	27	at	at	ADP
gujaf-76	249	28	5	5	NUM
gujaf-76	249	29	%	%	NOUN
gujaf-76	249	30	indicating	indicate	VERB
gujaf-76	249	31	that	that	SCONJ
gujaf-76	249	32	there	there	PRON
gujaf-76	249	33	is	be	VERB
gujaf-76	249	34	no	no	DET
gujaf-76	249	35	omitted	omit	VERB
gujaf-76	249	36	variable	variable	NOUN
gujaf-76	249	37	in	in	ADP
gujaf-76	249	38	the	the	DET
gujaf-76	249	39	roa	roa	PROPN
gujaf-76	249	40	model	model	NOUN
gujaf-76	249	41	.	.	PUNCT
gujaf-76	250	1	table	table	NOUN
gujaf-76	250	2	5(b	5(b	NUM
gujaf-76	250	3	)	)	PUNCT
gujaf-76	250	4	shows	show	VERB
gujaf-76	250	5	the	the	DET
gujaf-76	250	6	result	result	NOUN
gujaf-76	250	7	of	of	ADP
gujaf-76	250	8	breusch	breusch	NOUN
gujaf-76	250	9	and	and	CCONJ
gujaf-76	250	10	pagan	pagan	VERB
gujaf-76	250	11	lagrangian	lagrangian	ADJ
gujaf-76	250	12	multiplier	multipli	ADJ
gujaf-76	250	13	test	test	NOUN
gujaf-76	250	14	for	for	ADP
gujaf-76	250	15	random	random	ADJ
gujaf-76	250	16	effects	effect	NOUN
gujaf-76	250	17	on	on	ADP
gujaf-76	250	18	the	the	DET
gujaf-76	250	19	models	model	NOUN
gujaf-76	250	20	for	for	ADP
gujaf-76	250	21	this	this	DET
gujaf-76	250	22	study	study	NOUN
gujaf-76	250	23	.	.	PUNCT
gujaf-76	251	1	the	the	DET
gujaf-76	251	2	null	null	ADJ
gujaf-76	251	3	hypothesis	hypothesis	NOUN
gujaf-76	251	4	for	for	ADP
gujaf-76	251	5	random	random	ADJ
gujaf-76	251	6	effect	effect	NOUN
gujaf-76	251	7	model	model	NOUN
gujaf-76	251	8	specification	specification	NOUN
gujaf-76	251	9	test	test	NOUN
gujaf-76	251	10	states	state	NOUN
gujaf-76	251	11	that	that	SCONJ
gujaf-76	251	12	there	there	PRON
gujaf-76	251	13	is	be	VERB
gujaf-76	251	14	no	no	DET
gujaf-76	251	15	random	random	ADJ
gujaf-76	251	16	effect	effect	NOUN
gujaf-76	251	17	in	in	ADP
gujaf-76	251	18	the	the	DET
gujaf-76	251	19	model	model	NOUN
gujaf-76	251	20	.	.	PUNCT
gujaf-76	252	1	from	from	ADP
gujaf-76	252	2	the	the	DET
gujaf-76	252	3	table	table	NOUN
gujaf-76	252	4	,	,	PUNCT
gujaf-76	252	5	the	the	DET
gujaf-76	252	6	roa	roa	NOUN
gujaf-76	252	7	shows	show	VERB
gujaf-76	252	8	a	a	DET
gujaf-76	252	9	chi2	chi2	NOUN
gujaf-76	252	10	value	value	NOUN
gujaf-76	252	11	of	of	ADP
gujaf-76	252	12	0.04	0.04	NUM
gujaf-76	252	13	and	and	CCONJ
gujaf-76	252	14	p	p	NOUN
gujaf-76	252	15	-	-	PUNCT
gujaf-76	252	16	value	value	NOUN
gujaf-76	252	17	of	of	ADP
gujaf-76	252	18	0.424	0.424	NUM
gujaf-76	252	19	which	which	PRON
gujaf-76	252	20	is	be	AUX
gujaf-76	252	21	not	not	PART
gujaf-76	252	22	significance	significance	NOUN
gujaf-76	252	23	at	at	ADP
gujaf-76	252	24	5	5	NUM
gujaf-76	252	25	%	%	NOUN
gujaf-76	252	26	and	and	CCONJ
gujaf-76	252	27	hence	hence	ADV
gujaf-76	252	28	necessitate	necessitate	ADJ
gujaf-76	252	29	the	the	DET
gujaf-76	252	30	rejection	rejection	NOUN
gujaf-76	252	31	of	of	ADP
gujaf-76	252	32	null	null	ADJ
gujaf-76	252	33	hypothesis	hypothesis	NOUN
gujaf-76	252	34	which	which	PRON
gujaf-76	252	35	implies	imply	VERB
gujaf-76	252	36	that	that	SCONJ
gujaf-76	252	37	there	there	PRON
gujaf-76	252	38	is	be	VERB
gujaf-76	252	39	panel	panel	NOUN
gujaf-76	252	40	effect	effect	NOUN
gujaf-76	252	41	among	among	ADP
gujaf-76	252	42	the	the	DET
gujaf-76	252	43	data	datum	NOUN
gujaf-76	252	44	set	set	VERB
gujaf-76	252	45	.	.	PUNCT
gujaf-76	253	1	table	table	NOUN
gujaf-76	253	2	5(c	5(c	NUM
gujaf-76	253	3	)	)	PUNCT
gujaf-76	253	4	provides	provide	VERB
gujaf-76	253	5	a	a	DET
gujaf-76	253	6	summary	summary	NOUN
gujaf-76	253	7	of	of	ADP
gujaf-76	253	8	the	the	DET
gujaf-76	253	9	result	result	NOUN
gujaf-76	253	10	of	of	ADP
gujaf-76	253	11	hausman	hausman	PROPN
gujaf-76	253	12	specification	specification	NOUN
gujaf-76	253	13	test	test	NOUN
gujaf-76	253	14	for	for	ADP
gujaf-76	253	15	fixed	fix	VERB
gujaf-76	253	16	effect	effect	NOUN
gujaf-76	253	17	in	in	ADP
gujaf-76	253	18	relation	relation	NOUN
gujaf-76	253	19	to	to	ADP
gujaf-76	253	20	roa	roa	PROPN
gujaf-76	253	21	model	model	PROPN
gujaf-76	253	22	.	.	PUNCT
gujaf-76	254	1	the	the	DET
gujaf-76	254	2	purpose	purpose	NOUN
gujaf-76	254	3	of	of	ADP
gujaf-76	254	4	hausman	hausman	ADJ
gujaf-76	254	5	test	test	NOUN
gujaf-76	254	6	is	be	AUX
gujaf-76	254	7	to	to	PART
gujaf-76	254	8	determine	determine	VERB
gujaf-76	254	9	the	the	DET
gujaf-76	254	10	appropriate	appropriate	ADJ
gujaf-76	254	11	model	model	NOUN
gujaf-76	254	12	between	between	ADP
gujaf-76	254	13	the	the	DET
gujaf-76	254	14	fixed	fix	VERB
gujaf-76	254	15	effect	effect	NOUN
gujaf-76	254	16	and	and	CCONJ
gujaf-76	254	17	random	random	ADJ
gujaf-76	254	18	effect	effect	NOUN
gujaf-76	254	19	.	.	PUNCT
gujaf-76	255	1	therefore	therefore	ADV
gujaf-76	255	2	,	,	PUNCT
gujaf-76	255	3	the	the	DET
gujaf-76	255	4	null	null	ADJ
gujaf-76	255	5	hypothesis	hypothesis	NOUN
gujaf-76	255	6	for	for	ADP
gujaf-76	255	7	hausman	hausman	ADJ
gujaf-76	255	8	test	test	NOUN
gujaf-76	255	9	states	state	NOUN
gujaf-76	255	10	that	that	SCONJ
gujaf-76	255	11	the	the	DET
gujaf-76	255	12	difference	difference	NOUN
gujaf-76	255	13	in	in	ADP
gujaf-76	255	14	coefficients	coefficient	NOUN
gujaf-76	255	15	not	not	PART
gujaf-76	255	16	systematic	systematic	ADJ
gujaf-76	255	17	.	.	PUNCT
gujaf-76	256	1	from	from	ADP
gujaf-76	256	2	the	the	DET
gujaf-76	256	3	table	table	NOUN
gujaf-76	256	4	,	,	PUNCT
gujaf-76	256	5	the	the	DET
gujaf-76	256	6	result	result	NOUN
gujaf-76	256	7	shows	show	VERB
gujaf-76	256	8	an	an	DET
gujaf-76	256	9	overall	overall	ADJ
gujaf-76	256	10	chi2	chi2	NOUN
gujaf-76	256	11	value	value	NOUN
gujaf-76	256	12	of	of	ADP
gujaf-76	256	13	7.32	7.32	NUM
gujaf-76	256	14	and	and	CCONJ
gujaf-76	256	15	prob	prob	NOUN
gujaf-76	256	16	>	>	NOUN
gujaf-76	256	17	chi2	chi2	NOUN
gujaf-76	256	18	value	value	NOUN
gujaf-76	256	19	of	of	ADP
gujaf-76	256	20	0.120	0.120	NUM
gujaf-76	256	21	which	which	PRON
gujaf-76	256	22	is	be	AUX
gujaf-76	256	23	not	not	PART
gujaf-76	256	24	significance	significance	NOUN
gujaf-76	256	25	at	at	ADP
gujaf-76	256	26	5	5	NUM
gujaf-76	256	27	%	%	NOUN
gujaf-76	256	28	level	level	NOUN
gujaf-76	256	29	and	and	CCONJ
gujaf-76	256	30	as	as	ADP
gujaf-76	256	31	such	such	ADJ
gujaf-76	256	32	implies	implie	NOUN
gujaf-76	256	33	that	that	SCONJ
gujaf-76	256	34	the	the	DET
gujaf-76	256	35	difference	difference	NOUN
gujaf-76	256	36	in	in	ADP
gujaf-76	256	37	coefficients	coefficient	NOUN
gujaf-76	256	38	is	be	AUX
gujaf-76	256	39	systematic	systematic	ADJ
gujaf-76	256	40	.	.	PUNCT
gujaf-76	257	1	therefore	therefore	ADV
gujaf-76	257	2	,	,	PUNCT
gujaf-76	257	3	the	the	DET
gujaf-76	257	4	null	null	ADJ
gujaf-76	257	5	hypothesis	hypothesis	NOUN
gujaf-76	257	6	should	should	AUX
gujaf-76	257	7	be	be	AUX
gujaf-76	257	8	rejected	reject	VERB
gujaf-76	257	9	and	and	CCONJ
gujaf-76	257	10	hence	hence	ADV
gujaf-76	257	11	random	random	ADJ
gujaf-76	257	12	effect	effect	NOUN
gujaf-76	257	13	model	model	NOUN
gujaf-76	257	14	will	will	AUX
gujaf-76	257	15	be	be	AUX
gujaf-76	257	16	used	use	VERB
gujaf-76	257	17	.	.	PUNCT
gujaf-76	258	1	table	table	NOUN
gujaf-76	258	2	6	6	NUM
gujaf-76	258	3	:	:	PUNCT
gujaf-76	258	4	roa	roa	PROPN
gujaf-76	258	5	regression	regression	PROPN
gujaf-76	258	6	result	result	VERB
gujaf-76	258	7	roa	roa	PROPN
gujaf-76	258	8	coef	coef	PROPN
gujaf-76	258	9	.	.	PUNCT
gujaf-76	259	1	robust	robust	ADJ
gujaf-76	259	2	std	std	NOUN
gujaf-76	259	3	.	.	PUNCT
gujaf-76	260	1	err	err	NOUN
gujaf-76	260	2	.	.	PUNCT
gujaf-76	261	1	z	z	PROPN
gujaf-76	262	1	p	p	X
gujaf-76	262	2	>	>	X
gujaf-76	262	3	z	z	PROPN
gujaf-76	263	1	[	[	X
gujaf-76	263	2	95	95	NUM
gujaf-76	263	3	%	%	NOUN
gujaf-76	263	4	conf	conf	NOUN
gujaf-76	263	5	.	.	PUNCT
gujaf-76	264	1	interval	interval	NOUN
gujaf-76	264	2	]	]	PUNCT
gujaf-76	264	3	ecn	ecn	PROPN
gujaf-76	264	4	.008	.008	NUM
gujaf-76	264	5	.163	.163	NUM
gujaf-76	264	6	0.05	0.05	NUM
gujaf-76	264	7	0.961	0.961	NUM
gujaf-76	264	8	-.312	-.312	PROPN
gujaf-76	264	9	.328	.328	NUM
gujaf-76	264	10	env	env	PROPN
gujaf-76	264	11	.127	.127	NUM
gujaf-76	264	12	.067	.067	NUM
gujaf-76	264	13	1.89	1.89	NUM
gujaf-76	264	14	0.058	0.058	NUM
gujaf-76	264	15	-.004	-.004	NOUN
gujaf-76	264	16	.259	.259	NUM
gujaf-76	264	17	soc	soc	NOUN
gujaf-76	264	18	.323	.323	NUM
gujaf-76	264	19	.289	.289	NUM
gujaf-76	264	20	1.12	1.12	NUM
gujaf-76	264	21	0.264	0.264	NUM
gujaf-76	264	22	-.244	-.244	PROPN
gujaf-76	264	23	.890	.890	NUM
gujaf-76	264	24	lev	lev	PROPN
gujaf-76	264	25	-.320	-.320	PROPN
gujaf-76	264	26	.096	.096	NUM
gujaf-76	265	1	-3.30	-3.30	NUM
gujaf-76	265	2	0.001	0.001	NUM
gujaf-76	265	3	-.509	-.509	NOUN
gujaf-76	265	4	-.130	-.130	PROPN
gujaf-76	265	5	_	_	PUNCT
gujaf-76	265	6	cons	con	NOUN
gujaf-76	265	7	.0100	.0100	PROPN
gujaf-76	265	8	.028	.028	NUM
gujaf-76	265	9	0.36	0.36	NUM
gujaf-76	265	10	0.719	0.719	NUM
gujaf-76	265	11	-.044	-.044	NOUN
gujaf-76	265	12	.064	.064	NUM
gujaf-76	265	13	r	r	NOUN
gujaf-76	265	14	2	2	NUM
gujaf-76	265	15	:	:	PUNCT
gujaf-76	265	16	overall	overall	ADJ
gujaf-76	265	17	wald	wald	PROPN
gujaf-76	265	18	chi	chi	NOUN
gujaf-76	265	19	2	2	NUM
gujaf-76	265	20	prob	prob	NOUN
gujaf-76	265	21	>	>	X
gujaf-76	265	22	chi	chi	NOUN
gujaf-76	265	23	2	2	NUM
gujaf-76	265	24	0.554	0.554	NUM
gujaf-76	265	25	57.22	57.22	NUM
gujaf-76	265	26	0.000	0.000	NUM
gujaf-76	265	27	source	source	NOUN
gujaf-76	265	28	:	:	PUNCT
gujaf-76	265	29	stata	stata	VERB
gujaf-76	265	30	13	13	NUM
gujaf-76	265	31	outputs	output	NOUN
gujaf-76	265	32	,	,	PUNCT
gujaf-76	265	33	2020	2020	NUM
gujaf-76	265	34	table	table	NOUN
gujaf-76	265	35	6	6	NUM
gujaf-76	265	36	shows	show	VERB
gujaf-76	265	37	the	the	DET
gujaf-76	265	38	panel	panel	NOUN
gujaf-76	265	39	regression	regression	NOUN
gujaf-76	265	40	result	result	NOUN
gujaf-76	265	41	on	on	ADP
gujaf-76	265	42	the	the	DET
gujaf-76	265	43	effect	effect	NOUN
gujaf-76	265	44	of	of	ADP
gujaf-76	265	45	sustainability	sustainability	NOUN
gujaf-76	265	46	reporting	report	VERB
gujaf-76	265	47	on	on	ADP
gujaf-76	265	48	the	the	DET
gujaf-76	265	49	return	return	NOUN
gujaf-76	265	50	on	on	ADP
gujaf-76	265	51	assets	asset	NOUN
gujaf-76	265	52	of	of	ADP
gujaf-76	265	53	listed	list	VERB
gujaf-76	265	54	oil	oil	NOUN
gujaf-76	265	55	and	and	CCONJ
gujaf-76	265	56	gas	gas	NOUN
gujaf-76	265	57	firms	firm	NOUN
gujaf-76	265	58	in	in	ADP
gujaf-76	265	59	nigeria	nigeria	PROPN
gujaf-76	265	60	.	.	PUNCT
gujaf-76	266	1	roa	roa	PROPN
gujaf-76	266	2	is	be	AUX
gujaf-76	266	3	used	use	VERB
gujaf-76	266	4	to	to	PART
gujaf-76	266	5	represent	represent	VERB
gujaf-76	266	6	financial	financial	ADJ
gujaf-76	266	7	performance	performance	NOUN
gujaf-76	266	8	.	.	PUNCT
gujaf-76	267	1	from	from	ADP
gujaf-76	267	2	table	table	NOUN
gujaf-76	267	3	6	6	NUM
gujaf-76	267	4	,	,	PUNCT
gujaf-76	267	5	the	the	DET
gujaf-76	267	6	economic	economic	ADJ
gujaf-76	267	7	sustainability	sustainability	NOUN
gujaf-76	267	8	reporting	reporting	NOUN
gujaf-76	267	9	(	(	PUNCT
gujaf-76	267	10	ecn	ecn	PROPN
gujaf-76	267	11	)	)	PUNCT
gujaf-76	267	12	has	have	VERB
gujaf-76	267	13	a	a	DET
gujaf-76	267	14	positive	positive	ADJ
gujaf-76	267	15	coefficient	coefficient	NOUN
gujaf-76	267	16	of	of	ADP
gujaf-76	267	17	0.008	0.008	NUM
gujaf-76	267	18	and	and	CCONJ
gujaf-76	267	19	p	p	NOUN
gujaf-76	267	20	-	-	PUNCT
gujaf-76	267	21	value	value	NOUN
gujaf-76	267	22	of	of	ADP
gujaf-76	267	23	0.961	0.961	NUM
gujaf-76	267	24	which	which	PRON
gujaf-76	267	25	implies	imply	VERB
gujaf-76	267	26	that	that	SCONJ
gujaf-76	267	27	ecn	ecn	PROPN
gujaf-76	267	28	has	have	VERB
gujaf-76	267	29	a	a	DET
gujaf-76	267	30	positive	positive	ADJ
gujaf-76	267	31	effect	effect	NOUN
gujaf-76	267	32	on	on	ADP
gujaf-76	267	33	roa	roa	NOUN
gujaf-76	267	34	of	of	ADP
gujaf-76	267	35	listed	list	VERB
gujaf-76	267	36	oil	oil	NOUN
gujaf-76	267	37	and	and	CCONJ
gujaf-76	267	38	gas	gas	NOUN
gujaf-76	267	39	gusau	gusau	ADJ
gujaf-76	267	40	journal	journal	NOUN
gujaf-76	267	41	of	of	ADP
gujaf-76	267	42	accounting	accounting	NOUN
gujaf-76	267	43	and	and	CCONJ
gujaf-76	267	44	finance	finance	NOUN
gujaf-76	267	45	,	,	PUNCT
gujaf-76	267	46	vol	vol	NOUN
gujaf-76	267	47	.	.	PROPN
gujaf-76	267	48	2	2	NUM
gujaf-76	267	49	,	,	PUNCT
gujaf-76	267	50	issue	issue	NOUN
gujaf-76	267	51	3	3	NUM
gujaf-76	267	52	,	,	PUNCT
gujaf-76	267	53	april	april	PROPN
gujaf-76	267	54	,	,	PUNCT
gujaf-76	267	55	2021	2021	NUM
gujaf-76	267	56	13	13	NUM
gujaf-76	267	57	firms	firm	NOUN
gujaf-76	267	58	in	in	ADP
gujaf-76	267	59	nigeria	nigeria	PROPN
gujaf-76	267	60	.	.	PUNCT
gujaf-76	268	1	however	however	ADV
gujaf-76	268	2	,	,	PUNCT
gujaf-76	268	3	the	the	DET
gujaf-76	268	4	p	p	NOUN
gujaf-76	268	5	-	-	PUNCT
gujaf-76	268	6	value	value	NOUN
gujaf-76	268	7	of	of	ADP
gujaf-76	268	8	0.961	0.961	NUM
gujaf-76	268	9	is	be	AUX
gujaf-76	268	10	not	not	PART
gujaf-76	268	11	significance	significance	NOUN
gujaf-76	268	12	and	and	CCONJ
gujaf-76	268	13	as	as	SCONJ
gujaf-76	268	14	such	such	ADJ
gujaf-76	268	15	ecn	ecn	PROPN
gujaf-76	268	16	has	have	VERB
gujaf-76	268	17	a	a	DET
gujaf-76	268	18	positive	positive	ADJ
gujaf-76	268	19	but	but	CCONJ
gujaf-76	268	20	insignificance	insignificance	NOUN
gujaf-76	268	21	effect	effect	NOUN
gujaf-76	268	22	on	on	ADP
gujaf-76	268	23	roa	roa	NOUN
gujaf-76	268	24	of	of	ADP
gujaf-76	268	25	the	the	DET
gujaf-76	268	26	selected	select	VERB
gujaf-76	268	27	firms	firm	NOUN
gujaf-76	268	28	.	.	PUNCT
gujaf-76	269	1	this	this	PRON
gujaf-76	269	2	implies	imply	VERB
gujaf-76	269	3	that	that	SCONJ
gujaf-76	269	4	a	a	DET
gujaf-76	269	5	change	change	NOUN
gujaf-76	269	6	in	in	ADP
gujaf-76	269	7	economic	economic	ADJ
gujaf-76	269	8	sustainability	sustainability	NOUN
gujaf-76	269	9	reporting	reporting	NOUN
gujaf-76	269	10	of	of	ADP
gujaf-76	269	11	listed	list	VERB
gujaf-76	269	12	oil	oil	NOUN
gujaf-76	269	13	and	and	CCONJ
gujaf-76	269	14	gas	gas	NOUN
gujaf-76	269	15	firms	firm	NOUN
gujaf-76	269	16	in	in	ADP
gujaf-76	269	17	nigeria	nigeria	PROPN
gujaf-76	269	18	will	will	AUX
gujaf-76	269	19	not	not	PART
gujaf-76	269	20	lead	lead	VERB
gujaf-76	269	21	to	to	ADP
gujaf-76	269	22	a	a	DET
gujaf-76	269	23	change	change	NOUN
gujaf-76	269	24	in	in	ADP
gujaf-76	269	25	return	return	NOUN
gujaf-76	269	26	on	on	ADP
gujaf-76	269	27	assets	asset	NOUN
gujaf-76	269	28	.	.	PUNCT
gujaf-76	270	1	this	this	DET
gujaf-76	270	2	finding	finding	NOUN
gujaf-76	270	3	is	be	AUX
gujaf-76	270	4	in	in	ADP
gujaf-76	270	5	line	line	NOUN
gujaf-76	270	6	with	with	ADP
gujaf-76	270	7	that	that	PRON
gujaf-76	270	8	of	of	ADP
gujaf-76	270	9	agu	agu	NOUN
gujaf-76	270	10	and	and	CCONJ
gujaf-76	270	11	amedu	amedu	PROPN
gujaf-76	270	12	(	(	PUNCT
gujaf-76	270	13	2018	2018	NUM
gujaf-76	270	14	)	)	PUNCT
gujaf-76	270	15	and	and	CCONJ
gujaf-76	270	16	asoquaoa	asoquaoa	PROPN
gujaf-76	270	17	et	et	PROPN
gujaf-76	270	18	al	al	PROPN
gujaf-76	270	19	.	.	PUNCT
gujaf-76	271	1	(	(	PUNCT
gujaf-76	271	2	2018	2018	NUM
gujaf-76	271	3	)	)	PUNCT
gujaf-76	271	4	.	.	PUNCT
gujaf-76	272	1	therefore	therefore	ADV
gujaf-76	272	2	,	,	PUNCT
gujaf-76	272	3	this	this	PRON
gujaf-76	272	4	implies	imply	VERB
gujaf-76	272	5	the	the	DET
gujaf-76	272	6	acceptance	acceptance	NOUN
gujaf-76	272	7	of	of	ADP
gujaf-76	272	8	null	null	ADJ
gujaf-76	272	9	hypothesis	hypothesis	NOUN
gujaf-76	272	10	.	.	PUNCT
gujaf-76	273	1	furthermore	furthermore	ADV
gujaf-76	273	2	,	,	PUNCT
gujaf-76	273	3	environmental	environmental	ADJ
gujaf-76	273	4	sustainability	sustainability	NOUN
gujaf-76	273	5	reporting	reporting	NOUN
gujaf-76	273	6	(	(	PUNCT
gujaf-76	273	7	env	env	NOUN
gujaf-76	273	8	)	)	PUNCT
gujaf-76	273	9	has	have	VERB
gujaf-76	273	10	a	a	DET
gujaf-76	273	11	positive	positive	ADJ
gujaf-76	273	12	coefficient	coefficient	NOUN
gujaf-76	273	13	of	of	ADP
gujaf-76	273	14	0.127	0.127	NUM
gujaf-76	273	15	and	and	CCONJ
gujaf-76	273	16	p	p	NOUN
gujaf-76	273	17	-	-	PUNCT
gujaf-76	273	18	value	value	NOUN
gujaf-76	273	19	of	of	ADP
gujaf-76	273	20	0.05	0.05	NUM
gujaf-76	273	21	.	.	PUNCT
gujaf-76	274	1	the	the	DET
gujaf-76	274	2	coefficient	coefficient	NOUN
gujaf-76	274	3	value	value	NOUN
gujaf-76	274	4	signifies	signify	VERB
gujaf-76	274	5	a	a	DET
gujaf-76	274	6	positive	positive	ADJ
gujaf-76	274	7	effect	effect	NOUN
gujaf-76	274	8	of	of	ADP
gujaf-76	274	9	environmental	environmental	ADJ
gujaf-76	274	10	sustainability	sustainability	NOUN
gujaf-76	274	11	on	on	ADP
gujaf-76	274	12	the	the	DET
gujaf-76	274	13	return	return	NOUN
gujaf-76	274	14	on	on	ADP
gujaf-76	274	15	asset	asset	NOUN
gujaf-76	274	16	of	of	ADP
gujaf-76	274	17	the	the	DET
gujaf-76	274	18	selected	select	VERB
gujaf-76	274	19	firms	firm	NOUN
gujaf-76	274	20	;	;	PUNCT
gujaf-76	274	21	this	this	DET
gujaf-76	274	22	effect	effect	NOUN
gujaf-76	274	23	is	be	AUX
gujaf-76	274	24	however	however	ADV
gujaf-76	274	25	significance	significance	NOUN
gujaf-76	274	26	with	with	ADP
gujaf-76	274	27	p	p	NOUN
gujaf-76	274	28	-	-	PUNCT
gujaf-76	274	29	value	value	NOUN
gujaf-76	274	30	of	of	ADP
gujaf-76	274	31	0.05	0.05	NUM
gujaf-76	274	32	which	which	PRON
gujaf-76	274	33	is	be	AUX
gujaf-76	274	34	significance	significance	NOUN
gujaf-76	274	35	at	at	ADP
gujaf-76	274	36	5	5	NUM
gujaf-76	274	37	%	%	NOUN
gujaf-76	274	38	and	and	CCONJ
gujaf-76	274	39	as	as	ADP
gujaf-76	274	40	such	such	ADJ
gujaf-76	274	41	implies	implie	NOUN
gujaf-76	274	42	that	that	SCONJ
gujaf-76	274	43	env	env	NOUN
gujaf-76	274	44	has	have	VERB
gujaf-76	274	45	a	a	DET
gujaf-76	274	46	positive	positive	ADJ
gujaf-76	274	47	and	and	CCONJ
gujaf-76	274	48	significance	significance	NOUN
gujaf-76	274	49	effect	effect	NOUN
gujaf-76	274	50	on	on	ADP
gujaf-76	274	51	roa	roa	NOUN
gujaf-76	274	52	of	of	ADP
gujaf-76	274	53	the	the	DET
gujaf-76	274	54	listed	list	VERB
gujaf-76	274	55	oil	oil	NOUN
gujaf-76	274	56	and	and	CCONJ
gujaf-76	274	57	gas	gas	NOUN
gujaf-76	274	58	firms	firm	NOUN
gujaf-76	274	59	in	in	ADP
gujaf-76	274	60	nigeria	nigeria	PROPN
gujaf-76	274	61	.	.	PUNCT
gujaf-76	275	1	this	this	PRON
gujaf-76	275	2	means	mean	VERB
gujaf-76	275	3	the	the	PRON
gujaf-76	275	4	more	more	ADJ
gujaf-76	275	5	a	a	DET
gujaf-76	275	6	firm	firm	ADJ
gujaf-76	275	7	increase	increase	VERB
gujaf-76	275	8	their	their	PRON
gujaf-76	275	9	environmental	environmental	ADJ
gujaf-76	275	10	reportage	reportage	NOUN
gujaf-76	275	11	the	the	PRON
gujaf-76	275	12	better	well	ADJ
gujaf-76	275	13	their	their	PRON
gujaf-76	275	14	financial	financial	ADJ
gujaf-76	275	15	performance	performance	NOUN
gujaf-76	275	16	in	in	ADP
gujaf-76	275	17	term	term	NOUN
gujaf-76	275	18	of	of	ADP
gujaf-76	275	19	roa	roa	PROPN
gujaf-76	275	20	.	.	PUNCT
gujaf-76	276	1	this	this	PRON
gujaf-76	276	2	implies	imply	VERB
gujaf-76	276	3	that	that	SCONJ
gujaf-76	276	4	for	for	SCONJ
gujaf-76	276	5	a	a	DET
gujaf-76	276	6	firm	firm	NOUN
gujaf-76	276	7	to	to	PART
gujaf-76	276	8	have	have	VERB
gujaf-76	276	9	a	a	DET
gujaf-76	276	10	sustainable	sustainable	ADJ
gujaf-76	276	11	financial	financial	ADJ
gujaf-76	276	12	performance	performance	NOUN
gujaf-76	276	13	attention	attention	NOUN
gujaf-76	276	14	should	should	AUX
gujaf-76	276	15	be	be	AUX
gujaf-76	276	16	given	give	VERB
gujaf-76	276	17	to	to	ADP
gujaf-76	276	18	reporting	report	VERB
gujaf-76	276	19	their	their	PRON
gujaf-76	276	20	environmental	environmental	ADJ
gujaf-76	276	21	performance	performance	NOUN
gujaf-76	276	22	.	.	PUNCT
gujaf-76	277	1	this	this	DET
gujaf-76	277	2	finding	finding	NOUN
gujaf-76	277	3	supports	support	VERB
gujaf-76	277	4	the	the	DET
gujaf-76	277	5	findings	finding	NOUN
gujaf-76	277	6	of	of	ADP
gujaf-76	277	7	kabir	kabir	PROPN
gujaf-76	277	8	et	et	PROPN
gujaf-76	277	9	al	al	PROPN
gujaf-76	277	10	.	.	PROPN
gujaf-76	278	1	(	(	PUNCT
gujaf-76	278	2	2019	2019	NUM
gujaf-76	278	3	)	)	PUNCT
gujaf-76	278	4	;	;	PUNCT
gujaf-76	278	5	whetman	whetman	ADJ
gujaf-76	278	6	et	et	PROPN
gujaf-76	278	7	al	al	PROPN
gujaf-76	278	8	.	.	PROPN
gujaf-76	279	1	(	(	PUNCT
gujaf-76	279	2	2017	2017	NUM
gujaf-76	279	3	)	)	PUNCT
gujaf-76	279	4	and	and	CCONJ
gujaf-76	279	5	amer	amer	NOUN
gujaf-76	279	6	and	and	CCONJ
gujaf-76	279	7	othman	othman	ADJ
gujaf-76	279	8	(	(	PUNCT
gujaf-76	279	9	2012	2012	NUM
gujaf-76	279	10	)	)	PUNCT
gujaf-76	279	11	.	.	PUNCT
gujaf-76	280	1	it	it	PRON
gujaf-76	280	2	also	also	ADV
gujaf-76	280	3	supports	support	VERB
gujaf-76	280	4	the	the	DET
gujaf-76	280	5	proposition	proposition	NOUN
gujaf-76	280	6	of	of	ADP
gujaf-76	280	7	the	the	DET
gujaf-76	280	8	stakeholders	stakeholder	NOUN
gujaf-76	280	9	’	'	PUNCT
gujaf-76	280	10	theory	theory	NOUN
gujaf-76	280	11	.	.	PUNCT
gujaf-76	281	1	the	the	DET
gujaf-76	281	2	study	study	NOUN
gujaf-76	281	3	revealed	reveal	VERB
gujaf-76	281	4	that	that	SCONJ
gujaf-76	281	5	environmental	environmental	ADJ
gujaf-76	281	6	reporting	reporting	NOUN
gujaf-76	281	7	shows	show	VERB
gujaf-76	281	8	the	the	DET
gujaf-76	281	9	firms	firm	NOUN
gujaf-76	281	10	commitment	commitment	NOUN
gujaf-76	281	11	toward	toward	ADP
gujaf-76	281	12	satisfying	satisfy	VERB
gujaf-76	281	13	environmental	environmental	ADJ
gujaf-76	281	14	needs	need	NOUN
gujaf-76	281	15	of	of	ADP
gujaf-76	281	16	the	the	DET
gujaf-76	281	17	society	society	NOUN
gujaf-76	281	18	and	and	CCONJ
gujaf-76	281	19	host	host	NOUN
gujaf-76	281	20	community	community	NOUN
gujaf-76	281	21	who	who	PRON
gujaf-76	281	22	are	be	AUX
gujaf-76	281	23	among	among	ADP
gujaf-76	281	24	stakeholders	stakeholder	NOUN
gujaf-76	281	25	in	in	ADP
gujaf-76	281	26	nigerian	nigerian	ADJ
gujaf-76	281	27	oil	oil	NOUN
gujaf-76	281	28	and	and	CCONJ
gujaf-76	281	29	gas	gas	NOUN
gujaf-76	281	30	firms	firm	NOUN
gujaf-76	281	31	and	and	CCONJ
gujaf-76	281	32	as	as	ADP
gujaf-76	281	33	a	a	DET
gujaf-76	281	34	result	result	NOUN
gujaf-76	281	35	satisfying	satisfy	VERB
gujaf-76	281	36	stakeholders	stakeholder	NOUN
gujaf-76	281	37	information	information	NOUN
gujaf-76	281	38	need	need	VERB
gujaf-76	281	39	can	can	AUX
gujaf-76	281	40	improve	improve	VERB
gujaf-76	281	41	firm	firm	NOUN
gujaf-76	281	42	’s	’s	PART
gujaf-76	281	43	financial	financial	ADJ
gujaf-76	281	44	performance	performance	NOUN
gujaf-76	281	45	.	.	PUNCT
gujaf-76	282	1	based	base	VERB
gujaf-76	282	2	on	on	ADP
gujaf-76	282	3	this	this	PRON
gujaf-76	282	4	,	,	PUNCT
gujaf-76	282	5	the	the	DET
gujaf-76	282	6	hypothesis	hypothesis	NOUN
gujaf-76	282	7	two	two	NUM
gujaf-76	282	8	will	will	AUX
gujaf-76	282	9	be	be	AUX
gujaf-76	282	10	rejected	reject	VERB
gujaf-76	282	11	and	and	CCONJ
gujaf-76	282	12	as	as	ADP
gujaf-76	282	13	such	such	ADJ
gujaf-76	282	14	imply	imply	NOUN
gujaf-76	282	15	that	that	SCONJ
gujaf-76	282	16	environmental	environmental	ADJ
gujaf-76	282	17	sustainability	sustainability	NOUN
gujaf-76	282	18	has	have	VERB
gujaf-76	282	19	a	a	DET
gujaf-76	282	20	significance	significance	NOUN
gujaf-76	282	21	positive	positive	ADJ
gujaf-76	282	22	effect	effect	NOUN
gujaf-76	282	23	of	of	ADP
gujaf-76	282	24	the	the	DET
gujaf-76	282	25	financial	financial	ADJ
gujaf-76	282	26	performance	performance	NOUN
gujaf-76	282	27	of	of	ADP
gujaf-76	282	28	listed	list	VERB
gujaf-76	282	29	oil	oil	NOUN
gujaf-76	282	30	and	and	CCONJ
gujaf-76	282	31	gas	gas	NOUN
gujaf-76	282	32	firms	firm	NOUN
gujaf-76	282	33	in	in	ADP
gujaf-76	282	34	nigeria	nigeria	PROPN
gujaf-76	282	35	.	.	PUNCT
gujaf-76	283	1	similarly	similarly	ADV
gujaf-76	283	2	,	,	PUNCT
gujaf-76	283	3	the	the	DET
gujaf-76	283	4	social	social	ADJ
gujaf-76	283	5	sustainability	sustainability	NOUN
gujaf-76	283	6	reporting	reporting	NOUN
gujaf-76	283	7	(	(	PUNCT
gujaf-76	283	8	soc	soc	NOUN
gujaf-76	283	9	)	)	PUNCT
gujaf-76	283	10	shows	show	VERB
gujaf-76	283	11	a	a	DET
gujaf-76	283	12	positive	positive	ADJ
gujaf-76	283	13	coefficient	coefficient	NOUN
gujaf-76	283	14	value	value	NOUN
gujaf-76	283	15	of	of	ADP
gujaf-76	283	16	0.323	0.323	NUM
gujaf-76	283	17	signifying	signify	VERB
gujaf-76	283	18	a	a	DET
gujaf-76	283	19	positive	positive	ADJ
gujaf-76	283	20	effect	effect	NOUN
gujaf-76	283	21	of	of	ADP
gujaf-76	283	22	soc	soc	NOUN
gujaf-76	283	23	on	on	ADP
gujaf-76	283	24	roa	roa	PROPN
gujaf-76	283	25	of	of	ADP
gujaf-76	283	26	the	the	DET
gujaf-76	283	27	selected	select	VERB
gujaf-76	283	28	firms	firm	NOUN
gujaf-76	283	29	.	.	PUNCT
gujaf-76	284	1	however	however	ADV
gujaf-76	284	2	,	,	PUNCT
gujaf-76	284	3	a	a	DET
gujaf-76	284	4	p	p	NOUN
gujaf-76	284	5	-	-	PUNCT
gujaf-76	284	6	value	value	NOUN
gujaf-76	284	7	of	of	ADP
gujaf-76	284	8	0.264	0.264	NUM
gujaf-76	284	9	is	be	AUX
gujaf-76	284	10	not	not	PART
gujaf-76	284	11	significance	significance	NOUN
gujaf-76	284	12	at	at	ADP
gujaf-76	284	13	5	5	NUM
gujaf-76	284	14	%	%	NOUN
gujaf-76	284	15	and	and	CCONJ
gujaf-76	284	16	therefore	therefore	ADV
gujaf-76	284	17	making	make	VERB
gujaf-76	284	18	an	an	DET
gujaf-76	284	19	insignificant	insignificant	ADJ
gujaf-76	284	20	effect	effect	NOUN
gujaf-76	284	21	of	of	ADP
gujaf-76	284	22	soc	soc	NOUN
gujaf-76	284	23	on	on	ADP
gujaf-76	284	24	roa	roa	NOUN
gujaf-76	284	25	of	of	ADP
gujaf-76	284	26	listed	list	VERB
gujaf-76	284	27	oil	oil	NOUN
gujaf-76	284	28	and	and	CCONJ
gujaf-76	284	29	gas	gas	NOUN
gujaf-76	284	30	firms	firm	NOUN
gujaf-76	284	31	in	in	ADP
gujaf-76	284	32	nigeria	nigeria	PROPN
gujaf-76	284	33	.	.	PUNCT
gujaf-76	285	1	this	this	PRON
gujaf-76	285	2	implies	imply	VERB
gujaf-76	285	3	the	the	DET
gujaf-76	285	4	acceptance	acceptance	NOUN
gujaf-76	285	5	of	of	ADP
gujaf-76	285	6	hypothesis	hypothesis	NOUN
gujaf-76	285	7	three	three	NUM
gujaf-76	285	8	.	.	PUNCT
gujaf-76	286	1	leverage	leverage	NOUN
gujaf-76	286	2	(	(	PUNCT
gujaf-76	286	3	lev	lev	NOUN
gujaf-76	286	4	)	)	PUNCT
gujaf-76	286	5	as	as	ADP
gujaf-76	286	6	control	control	NOUN
gujaf-76	286	7	variable	variable	NOUN
gujaf-76	286	8	in	in	ADP
gujaf-76	286	9	the	the	DET
gujaf-76	286	10	study	study	NOUN
gujaf-76	286	11	has	have	VERB
gujaf-76	286	12	a	a	DET
gujaf-76	286	13	negative	negative	ADJ
gujaf-76	286	14	coefficient	coefficient	NOUN
gujaf-76	286	15	of	of	ADP
gujaf-76	286	16	0.320	0.320	NUM
gujaf-76	286	17	and	and	CCONJ
gujaf-76	286	18	a	a	DET
gujaf-76	286	19	p	p	NOUN
gujaf-76	286	20	-	-	PUNCT
gujaf-76	286	21	value	value	NOUN
gujaf-76	286	22	of	of	ADP
gujaf-76	286	23	0.001	0.001	NUM
gujaf-76	286	24	which	which	PRON
gujaf-76	286	25	is	be	AUX
gujaf-76	286	26	significance	significance	NOUN
gujaf-76	286	27	at	at	ADP
gujaf-76	286	28	1	1	NUM
gujaf-76	286	29	%	%	NOUN
gujaf-76	286	30	and	and	CCONJ
gujaf-76	286	31	as	as	ADP
gujaf-76	286	32	such	such	ADJ
gujaf-76	286	33	means	mean	NOUN
gujaf-76	286	34	that	that	SCONJ
gujaf-76	286	35	lev	lev	NOUN
gujaf-76	286	36	has	have	AUX
gujaf-76	286	37	a	a	DET
gujaf-76	286	38	negative	negative	ADJ
gujaf-76	286	39	significance	significance	NOUN
gujaf-76	286	40	effect	effect	NOUN
gujaf-76	286	41	on	on	ADP
gujaf-76	286	42	roa	roa	NOUN
gujaf-76	286	43	of	of	ADP
gujaf-76	286	44	listed	list	VERB
gujaf-76	286	45	oil	oil	NOUN
gujaf-76	286	46	and	and	CCONJ
gujaf-76	286	47	gas	gas	NOUN
gujaf-76	286	48	firms	firm	NOUN
gujaf-76	286	49	in	in	ADP
gujaf-76	286	50	nigeria	nigeria	PROPN
gujaf-76	286	51	.	.	PUNCT
gujaf-76	287	1	from	from	ADP
gujaf-76	287	2	the	the	DET
gujaf-76	287	3	regression	regression	NOUN
gujaf-76	287	4	result	result	NOUN
gujaf-76	287	5	shown	show	VERB
gujaf-76	287	6	in	in	ADP
gujaf-76	287	7	table	table	NOUN
gujaf-76	287	8	6	6	NUM
gujaf-76	287	9	,	,	PUNCT
gujaf-76	287	10	the	the	DET
gujaf-76	287	11	cumulative	cumulative	ADJ
gujaf-76	287	12	adjusted	adjust	VERB
gujaf-76	287	13	r	r	NOUN
gujaf-76	287	14	2	2	NUM
gujaf-76	287	15	overall	overall	NOUN
gujaf-76	287	16	(	(	PUNCT
gujaf-76	287	17	0.554	0.554	NUM
gujaf-76	287	18	)	)	PUNCT
gujaf-76	287	19	which	which	PRON
gujaf-76	287	20	is	be	AUX
gujaf-76	287	21	the	the	DET
gujaf-76	287	22	multiple	multiple	ADJ
gujaf-76	287	23	coefficient	coefficient	NOUN
gujaf-76	287	24	of	of	ADP
gujaf-76	287	25	determination	determination	NOUN
gujaf-76	287	26	gives	give	VERB
gujaf-76	287	27	the	the	DET
gujaf-76	287	28	proportion	proportion	NOUN
gujaf-76	287	29	of	of	ADP
gujaf-76	287	30	the	the	DET
gujaf-76	287	31	total	total	ADJ
gujaf-76	287	32	variation	variation	NOUN
gujaf-76	287	33	in	in	ADP
gujaf-76	287	34	the	the	DET
gujaf-76	287	35	dependent	dependent	ADJ
gujaf-76	287	36	variable	variable	NOUN
gujaf-76	287	37	explain	explain	VERB
gujaf-76	287	38	by	by	ADP
gujaf-76	287	39	independent	independent	ADJ
gujaf-76	287	40	variables	variable	NOUN
gujaf-76	287	41	jointly	jointly	ADV
gujaf-76	287	42	.	.	PUNCT
gujaf-76	288	1	this	this	PRON
gujaf-76	288	2	signifies	signify	VERB
gujaf-76	288	3	that	that	SCONJ
gujaf-76	288	4	about	about	ADV
gujaf-76	288	5	55	55	NUM
gujaf-76	288	6	%	%	NOUN
gujaf-76	288	7	of	of	ADP
gujaf-76	288	8	changes	change	NOUN
gujaf-76	288	9	in	in	ADP
gujaf-76	288	10	return	return	NOUN
gujaf-76	288	11	on	on	ADP
gujaf-76	288	12	assets	asset	NOUN
gujaf-76	288	13	of	of	ADP
gujaf-76	288	14	listed	list	VERB
gujaf-76	288	15	oil	oil	NOUN
gujaf-76	288	16	and	and	CCONJ
gujaf-76	288	17	gas	gas	NOUN
gujaf-76	288	18	firms	firm	NOUN
gujaf-76	288	19	in	in	ADP
gujaf-76	288	20	nigeria	nigeria	PROPN
gujaf-76	288	21	are	be	AUX
gujaf-76	288	22	cause	cause	SCONJ
gujaf-76	288	23	by	by	ADP
gujaf-76	288	24	their	their	PRON
gujaf-76	288	25	sustainability	sustainability	NOUN
gujaf-76	288	26	reporting	reporting	NOUN
gujaf-76	288	27	behaviour	behaviour	NOUN
gujaf-76	288	28	represented	represent	VERB
gujaf-76	288	29	by	by	ADP
gujaf-76	288	30	economic	economic	ADJ
gujaf-76	288	31	,	,	PUNCT
gujaf-76	288	32	environmental	environmental	ADJ
gujaf-76	288	33	and	and	CCONJ
gujaf-76	288	34	social	social	ADJ
gujaf-76	288	35	disclosures	disclosure	NOUN
gujaf-76	288	36	.	.	PUNCT
gujaf-76	289	1	the	the	DET
gujaf-76	289	2	wald	wald	PROPN
gujaf-76	289	3	chi2	chi2	NOUN
gujaf-76	289	4	of	of	ADP
gujaf-76	289	5	57.22	57.22	NUM
gujaf-76	289	6	with	with	ADP
gujaf-76	289	7	p	p	NOUN
gujaf-76	289	8	-	-	PUNCT
gujaf-76	289	9	value	value	NOUN
gujaf-76	289	10	of	of	ADP
gujaf-76	289	11	0.000	0.000	NUM
gujaf-76	289	12	which	which	PRON
gujaf-76	289	13	is	be	AUX
gujaf-76	289	14	significance	significance	NOUN
gujaf-76	289	15	at	at	ADP
gujaf-76	289	16	1	1	NUM
gujaf-76	289	17	%	%	NOUN
gujaf-76	289	18	indicate	indicate	VERB
gujaf-76	289	19	that	that	SCONJ
gujaf-76	289	20	sustainability	sustainability	NOUN
gujaf-76	289	21	and	and	CCONJ
gujaf-76	289	22	return	return	VERB
gujaf-76	289	23	on	on	ADP
gujaf-76	289	24	assets	asset	NOUN
gujaf-76	289	25	model	model	NOUN
gujaf-76	289	26	is	be	AUX
gujaf-76	289	27	fit	fit	ADJ
gujaf-76	289	28	.	.	PUNCT
gujaf-76	290	1	this	this	PRON
gujaf-76	290	2	indicates	indicate	VERB
gujaf-76	290	3	that	that	SCONJ
gujaf-76	290	4	the	the	DET
gujaf-76	290	5	independent	independent	ADJ
gujaf-76	290	6	variables	variable	NOUN
gujaf-76	290	7	are	be	AUX
gujaf-76	290	8	properly	properly	ADV
gujaf-76	290	9	selected	select	VERB
gujaf-76	290	10	combine	combine	NOUN
gujaf-76	290	11	and	and	CCONJ
gujaf-76	290	12	used	use	VERB
gujaf-76	290	13	in	in	ADP
gujaf-76	290	14	the	the	DET
gujaf-76	290	15	model	model	NOUN
gujaf-76	290	16	.	.	PUNCT
gujaf-76	291	1	it	it	PRON
gujaf-76	291	2	implies	imply	VERB
gujaf-76	291	3	that	that	SCONJ
gujaf-76	291	4	for	for	ADP
gujaf-76	291	5	any	any	DET
gujaf-76	291	6	change	change	NOUN
gujaf-76	291	7	in	in	ADP
gujaf-76	291	8	sustainability	sustainability	NOUN
gujaf-76	291	9	reporting	reporting	NOUN
gujaf-76	291	10	of	of	ADP
gujaf-76	291	11	oil	oil	NOUN
gujaf-76	291	12	and	and	CCONJ
gujaf-76	291	13	gas	gas	NOUN
gujaf-76	291	14	firms	firm	NOUN
gujaf-76	291	15	in	in	ADP
gujaf-76	291	16	nigeria	nigeria	PROPN
gujaf-76	291	17	,	,	PUNCT
gujaf-76	291	18	the	the	DET
gujaf-76	291	19	return	return	NOUN
gujaf-76	291	20	on	on	ADP
gujaf-76	291	21	assets	asset	NOUN
gujaf-76	291	22	will	will	AUX
gujaf-76	291	23	be	be	AUX
gujaf-76	291	24	affected	affect	VERB
gujaf-76	291	25	significantly	significantly	ADV
gujaf-76	291	26	.	.	PUNCT
gujaf-76	292	1	5	5	X
gujaf-76	292	2	.	.	X
gujaf-76	292	3	conclusion	conclusion	NOUN
gujaf-76	292	4	and	and	CCONJ
gujaf-76	292	5	recommendations	recommendation	NOUN
gujaf-76	292	6	based	base	VERB
gujaf-76	292	7	on	on	ADP
gujaf-76	292	8	the	the	DET
gujaf-76	292	9	findings	finding	NOUN
gujaf-76	292	10	of	of	ADP
gujaf-76	292	11	the	the	DET
gujaf-76	292	12	study	study	NOUN
gujaf-76	292	13	and	and	CCONJ
gujaf-76	292	14	test	test	NOUN
gujaf-76	292	15	of	of	ADP
gujaf-76	292	16	hypothesis	hypothesis	NOUN
gujaf-76	292	17	,	,	PUNCT
gujaf-76	292	18	the	the	DET
gujaf-76	292	19	study	study	NOUN
gujaf-76	292	20	therefore	therefore	ADV
gujaf-76	292	21	concludes	conclude	VERB
gujaf-76	292	22	that	that	SCONJ
gujaf-76	292	23	sustainability	sustainability	NOUN
gujaf-76	292	24	reporting	reporting	NOUN
gujaf-76	292	25	of	of	ADP
gujaf-76	292	26	the	the	DET
gujaf-76	292	27	listed	list	VERB
gujaf-76	292	28	oil	oil	NOUN
gujaf-76	292	29	and	and	CCONJ
gujaf-76	292	30	gas	gas	NOUN
gujaf-76	292	31	firms	firm	NOUN
gujaf-76	292	32	in	in	ADP
gujaf-76	292	33	nigeria	nigeria	PROPN
gujaf-76	292	34	affect	affect	VERB
gujaf-76	292	35	their	their	PRON
gujaf-76	292	36	financial	financial	ADJ
gujaf-76	292	37	performance	performance	NOUN
gujaf-76	292	38	.	.	PUNCT
gujaf-76	293	1	however	however	ADV
gujaf-76	293	2	,	,	PUNCT
gujaf-76	293	3	this	this	DET
gujaf-76	293	4	effect	effect	NOUN
gujaf-76	293	5	is	be	AUX
gujaf-76	293	6	positive	positive	ADJ
gujaf-76	293	7	and	and	CCONJ
gujaf-76	293	8	significance	significance	NOUN
gujaf-76	293	9	in	in	ADP
gujaf-76	293	10	terms	term	NOUN
gujaf-76	293	11	of	of	ADP
gujaf-76	293	12	environmental	environmental	ADJ
gujaf-76	293	13	sustainability	sustainability	NOUN
gujaf-76	293	14	.	.	PUNCT
gujaf-76	294	1	based	base	VERB
gujaf-76	294	2	on	on	ADP
gujaf-76	294	3	this	this	DET
gujaf-76	294	4	conclusion	conclusion	NOUN
gujaf-76	294	5	the	the	DET
gujaf-76	294	6	study	study	NOUN
gujaf-76	294	7	therefore	therefore	ADV
gujaf-76	294	8	recommends	recommend	VERB
gujaf-76	294	9	that	that	SCONJ
gujaf-76	294	10	;	;	PUNCT
gujaf-76	294	11	listed	list	VERB
gujaf-76	294	12	oil	oil	NOUN
gujaf-76	294	13	and	and	CCONJ
gujaf-76	294	14	gas	gas	NOUN
gujaf-76	294	15	firms	firm	NOUN
gujaf-76	294	16	in	in	ADP
gujaf-76	294	17	nigeria	nigeria	PROPN
gujaf-76	294	18	should	should	AUX
gujaf-76	294	19	emphasize	emphasize	VERB
gujaf-76	294	20	more	more	ADV
gujaf-76	294	21	on	on	ADP
gujaf-76	294	22	reporting	report	VERB
gujaf-76	294	23	their	their	PRON
gujaf-76	294	24	sustainability	sustainability	NOUN
gujaf-76	294	25	performance	performance	NOUN
gujaf-76	294	26	as	as	SCONJ
gujaf-76	294	27	it	it	PRON
gujaf-76	294	28	is	be	AUX
gujaf-76	294	29	capable	capable	ADJ
gujaf-76	294	30	of	of	ADP
gujaf-76	294	31	improving	improve	VERB
gujaf-76	294	32	their	their	PRON
gujaf-76	294	33	financial	financial	ADJ
gujaf-76	294	34	performance	performance	NOUN
gujaf-76	294	35	.	.	PUNCT
gujaf-76	295	1	this	this	PRON
gujaf-76	295	2	can	can	AUX
gujaf-76	295	3	be	be	AUX
gujaf-76	295	4	achieved	achieve	VERB
gujaf-76	295	5	gusau	gusau	ADJ
gujaf-76	295	6	journal	journal	NOUN
gujaf-76	295	7	of	of	ADP
gujaf-76	295	8	accounting	accounting	NOUN
gujaf-76	295	9	and	and	CCONJ
gujaf-76	295	10	finance	finance	NOUN
gujaf-76	295	11	,	,	PUNCT
gujaf-76	295	12	vol	vol	NOUN
gujaf-76	295	13	.	.	PROPN
gujaf-76	295	14	2	2	NUM
gujaf-76	295	15	,	,	PUNCT
gujaf-76	295	16	issue	issue	NOUN
gujaf-76	295	17	3	3	NUM
gujaf-76	295	18	,	,	PUNCT
gujaf-76	295	19	april	april	PROPN
gujaf-76	295	20	,	,	PUNCT
gujaf-76	295	21	2021	2021	NUM
gujaf-76	295	22	14	14	NUM
gujaf-76	295	23	through	through	ADP
gujaf-76	295	24	proper	proper	ADJ
gujaf-76	295	25	and	and	CCONJ
gujaf-76	295	26	accurate	accurate	ADJ
gujaf-76	295	27	reporting	reporting	NOUN
gujaf-76	295	28	of	of	ADP
gujaf-76	295	29	their	their	PRON
gujaf-76	295	30	economic	economic	ADJ
gujaf-76	295	31	,	,	PUNCT
gujaf-76	295	32	environmental	environmental	ADJ
gujaf-76	295	33	and	and	CCONJ
gujaf-76	295	34	social	social	ADJ
gujaf-76	295	35	sustainability	sustainability	NOUN
gujaf-76	295	36	all	all	ADV
gujaf-76	295	37	together	together	ADV
gujaf-76	295	38	because	because	SCONJ
gujaf-76	295	39	reporting	report	VERB
gujaf-76	295	40	only	only	ADV
gujaf-76	295	41	economic	economic	ADJ
gujaf-76	295	42	behaviour	behaviour	NOUN
gujaf-76	295	43	without	without	ADP
gujaf-76	295	44	giving	give	VERB
gujaf-76	295	45	emphasis	emphasis	NOUN
gujaf-76	295	46	to	to	ADP
gujaf-76	295	47	environmental	environmental	ADJ
gujaf-76	295	48	and	and	CCONJ
gujaf-76	295	49	social	social	ADJ
gujaf-76	295	50	behaviour	behaviour	NOUN
gujaf-76	295	51	can	can	AUX
gujaf-76	295	52	adversely	adversely	ADV
gujaf-76	295	53	affect	affect	VERB
gujaf-76	295	54	firm	firm	NOUN
gujaf-76	295	55	’s	’s	PART
gujaf-76	295	56	performance	performance	NOUN
gujaf-76	295	57	.	.	PUNCT
gujaf-76	296	1	government	government	NOUN
gujaf-76	296	2	and	and	CCONJ
gujaf-76	296	3	regulatory	regulatory	ADJ
gujaf-76	296	4	organisations	organisation	NOUN
gujaf-76	296	5	should	should	AUX
gujaf-76	296	6	encourage	encourage	VERB
gujaf-76	296	7	firms	firm	NOUN
gujaf-76	296	8	to	to	PART
gujaf-76	296	9	report	report	VERB
gujaf-76	296	10	more	more	ADJ
gujaf-76	296	11	of	of	ADP
gujaf-76	296	12	their	their	PRON
gujaf-76	296	13	sustainability	sustainability	NOUN
gujaf-76	296	14	performance	performance	NOUN
gujaf-76	296	15	.	.	PUNCT
gujaf-76	297	1	this	this	PRON
gujaf-76	297	2	is	be	AUX
gujaf-76	297	3	because	because	SCONJ
gujaf-76	297	4	the	the	DET
gujaf-76	297	5	reporting	reporting	NOUN
gujaf-76	297	6	rate	rate	NOUN
gujaf-76	297	7	on	on	ADP
gujaf-76	297	8	the	the	DET
gujaf-76	297	9	part	part	NOUN
gujaf-76	297	10	of	of	ADP
gujaf-76	297	11	oil	oil	NOUN
gujaf-76	297	12	and	and	CCONJ
gujaf-76	297	13	gas	gas	NOUN
gujaf-76	297	14	and	and	CCONJ
gujaf-76	297	15	other	other	ADJ
gujaf-76	297	16	listed	list	VERB
gujaf-76	297	17	firms	firm	NOUN
gujaf-76	297	18	is	be	AUX
gujaf-76	297	19	very	very	ADV
gujaf-76	297	20	low	low	ADJ
gujaf-76	297	21	as	as	SCONJ
gujaf-76	297	22	it	it	PRON
gujaf-76	297	23	compliance	compliance	NOUN
gujaf-76	297	24	is	be	AUX
gujaf-76	297	25	voluntary	voluntary	ADJ
gujaf-76	297	26	.	.	PUNCT
gujaf-76	298	1	therefore	therefore	ADV
gujaf-76	298	2	,	,	PUNCT
gujaf-76	298	3	to	to	PART
gujaf-76	298	4	achieved	achieve	VERB
gujaf-76	298	5	maximum	maximum	ADJ
gujaf-76	298	6	compliance	compliance	NOUN
gujaf-76	298	7	government	government	NOUN
gujaf-76	298	8	should	should	AUX
gujaf-76	298	9	make	make	VERB
gujaf-76	298	10	sustainability	sustainability	NOUN
gujaf-76	298	11	reporting	reporting	NOUN
gujaf-76	298	12	compliance	compliance	NOUN
gujaf-76	298	13	compulsory	compulsory	NOUN
gujaf-76	298	14	for	for	ADP
gujaf-76	298	15	companies	company	NOUN
gujaf-76	298	16	listed	list	VERB
gujaf-76	298	17	in	in	ADP
gujaf-76	298	18	the	the	DET
gujaf-76	298	19	nigerian	nigerian	ADJ
gujaf-76	298	20	stock	stock	NOUN
gujaf-76	298	21	exchange	exchange	PROPN
gujaf-76	298	22	.	.	PUNCT
gujaf-76	299	1	the	the	DET
gujaf-76	299	2	policy	policy	NOUN
gujaf-76	299	3	makers	maker	NOUN
gujaf-76	299	4	and	and	CCONJ
gujaf-76	299	5	standard	standard	ADJ
gujaf-76	299	6	setting	set	VERB
gujaf-76	299	7	organisations	organisation	NOUN
gujaf-76	299	8	should	should	AUX
gujaf-76	299	9	facilitate	facilitate	VERB
gujaf-76	299	10	the	the	DET
gujaf-76	299	11	issuance	issuance	NOUN
gujaf-76	299	12	of	of	ADP
gujaf-76	299	13	a	a	DET
gujaf-76	299	14	sector	sector	NOUN
gujaf-76	299	15	specific	specific	ADJ
gujaf-76	299	16	reporting	reporting	NOUN
gujaf-76	299	17	guidelines	guideline	NOUN
gujaf-76	299	18	to	to	PART
gujaf-76	299	19	capture	capture	VERB
gujaf-76	299	20	the	the	DET
gujaf-76	299	21	peculiarities	peculiarity	NOUN
gujaf-76	299	22	of	of	ADP
gujaf-76	299	23	different	different	ADJ
gujaf-76	299	24	sectors	sector	NOUN
gujaf-76	299	25	and	and	CCONJ
gujaf-76	299	26	to	to	PART
gujaf-76	299	27	ensure	ensure	VERB
gujaf-76	299	28	the	the	DET
gujaf-76	299	29	reliability	reliability	NOUN
gujaf-76	299	30	of	of	ADP
gujaf-76	299	31	the	the	DET
gujaf-76	299	32	reports	report	NOUN
gujaf-76	299	33	by	by	ADP
gujaf-76	299	34	different	different	ADJ
gujaf-76	299	35	sectors	sector	NOUN
gujaf-76	299	36	since	since	SCONJ
gujaf-76	299	37	the	the	DET
gujaf-76	299	38	guidelines	guideline	NOUN
gujaf-76	299	39	are	be	AUX
gujaf-76	299	40	specific	specific	ADJ
gujaf-76	299	41	to	to	ADP
gujaf-76	299	42	the	the	DET
gujaf-76	299	43	sector	sector	NOUN
gujaf-76	299	44	in	in	ADP
gujaf-76	299	45	question	question	NOUN
gujaf-76	299	46	.	.	PUNCT
gujaf-76	300	1	references	reference	NOUN
gujaf-76	300	2	abbas	abbas	PROPN
gujaf-76	300	3	,	,	PUNCT
gujaf-76	300	4	a.	a.	PROPN
gujaf-76	300	5	,	,	PUNCT
gujaf-76	300	6	&	&	CCONJ
gujaf-76	300	7	olatoro	olatoro	VERB
gujaf-76	300	8	,	,	PUNCT
gujaf-76	300	9	f.	f.	PROPN
gujaf-76	300	10	(	(	PUNCT
gujaf-76	300	11	2018	2018	NUM
gujaf-76	300	12	)	)	PUNCT
gujaf-76	300	13	.	.	PUNCT
gujaf-76	301	1	corporate	corporate	ADJ
gujaf-76	301	2	governance	governance	NOUN
gujaf-76	301	3	mechanism	mechanism	NOUN
gujaf-76	301	4	and	and	CCONJ
gujaf-76	301	5	financial	financial	ADJ
gujaf-76	301	6	performance	performance	NOUN
gujaf-76	301	7	of	of	ADP
gujaf-76	301	8	listed	list	VERB
gujaf-76	301	9	deposit	deposit	NOUN
gujaf-76	301	10	money	money	NOUN
gujaf-76	301	11	banks	bank	NOUN
gujaf-76	301	12	in	in	ADP
gujaf-76	301	13	nigeria	nigeria	PROPN
gujaf-76	301	14	.	.	PUNCT
gujaf-76	302	1	journal	journal	PROPN
gujaf-76	302	2	of	of	ADP
gujaf-76	302	3	accounting	accounting	NOUN
gujaf-76	302	4	and	and	CCONJ
gujaf-76	302	5	management	management	NOUN
gujaf-76	302	6	,	,	PUNCT
gujaf-76	302	7	1(1	1(1	NUM
gujaf-76	302	8	)	)	PUNCT
gujaf-76	302	9	,	,	PUNCT
gujaf-76	302	10	2937	2937	NUM
gujaf-76	302	11	.	.	PUNCT
gujaf-76	303	1	agu	agu	PROPN
gujaf-76	303	2	,	,	PUNCT
gujaf-76	303	3	s.	s.	PROPN
gujaf-76	303	4	i.	i.	PROPN
gujaf-76	303	5	,	,	PUNCT
gujaf-76	303	6	&	&	CCONJ
gujaf-76	303	7	amedu	amedu	PROPN
gujaf-76	303	8	,	,	PUNCT
gujaf-76	303	9	j.	j.	PROPN
gujaf-76	303	10	m.	m.	PROPN
gujaf-76	303	11	a.	a.	PROPN
gujaf-76	303	12	(	(	PUNCT
gujaf-76	303	13	2018	2018	NUM
gujaf-76	303	14	)	)	PUNCT
gujaf-76	303	15	.	.	PUNCT
gujaf-76	304	1	relevance	relevance	NOUN
gujaf-76	304	2	of	of	ADP
gujaf-76	304	3	sustainability	sustainability	NOUN
gujaf-76	304	4	disclosure	disclosure	NOUN
gujaf-76	304	5	to	to	ADP
gujaf-76	304	6	profitability	profitability	NOUN
gujaf-76	304	7	of	of	ADP
gujaf-76	304	8	listed	list	VERB
gujaf-76	304	9	pharmaceutical	pharmaceutical	ADJ
gujaf-76	304	10	firms	firm	NOUN
gujaf-76	304	11	in	in	ADP
gujaf-76	304	12	nigeria	nigeria	PROPN
gujaf-76	304	13	.	.	PUNCT
gujaf-76	305	1	international	international	ADJ
gujaf-76	305	2	journal	journal	PROPN
gujaf-76	305	3	of	of	ADP
gujaf-76	305	4	scientific	scientific	PROPN
gujaf-76	305	5	&	&	CCONJ
gujaf-76	305	6	engineering	engineering	PROPN
gujaf-76	305	7	research	research	NOUN
gujaf-76	305	8	,	,	PUNCT
gujaf-76	305	9	9(11	9(11	NUM
gujaf-76	305	10	)	)	PUNCT
gujaf-76	305	11	,	,	PUNCT
gujaf-76	305	12	1195	1195	NUM
gujaf-76	305	13	-	-	SYM
gujaf-76	305	14	1202	1202	NUM
gujaf-76	305	15	.	.	PUNCT
gujaf-76	306	1	amacha	amacha	PROPN
gujaf-76	306	2	,	,	PUNCT
gujaf-76	306	3	e.	e.	PROPN
gujaf-76	306	4	b.	b.	PROPN
gujaf-76	306	5	,	,	PUNCT
gujaf-76	306	6	&	&	CCONJ
gujaf-76	306	7	dastane	dastane	PROPN
gujaf-76	306	8	,	,	PUNCT
gujaf-76	306	9	o.	o.	PROPN
gujaf-76	306	10	(	(	PUNCT
gujaf-76	306	11	2017	2017	NUM
gujaf-76	306	12	)	)	PUNCT
gujaf-76	306	13	.	.	PUNCT
gujaf-76	307	1	sustainability	sustainability	NOUN
gujaf-76	307	2	practices	practice	NOUN
gujaf-76	307	3	as	as	ADP
gujaf-76	307	4	determinants	determinant	NOUN
gujaf-76	307	5	of	of	ADP
gujaf-76	307	6	financial	financial	ADJ
gujaf-76	307	7	performance	performance	NOUN
gujaf-76	307	8	:	:	PUNCT
gujaf-76	307	9	a	a	DET
gujaf-76	307	10	case	case	NOUN
gujaf-76	307	11	of	of	ADP
gujaf-76	307	12	malaysian	malaysian	ADJ
gujaf-76	307	13	corporations	corporation	NOUN
gujaf-76	307	14	.	.	PUNCT
gujaf-76	308	1	journal	journal	PROPN
gujaf-76	308	2	of	of	ADP
gujaf-76	308	3	asian	asian	ADJ
gujaf-76	308	4	finance	finance	NOUN
gujaf-76	308	5	,	,	PUNCT
gujaf-76	308	6	economics	economic	NOUN
gujaf-76	308	7	and	and	CCONJ
gujaf-76	308	8	business	business	NOUN
gujaf-76	308	9	,	,	PUNCT
gujaf-76	308	10	4	4	NUM
gujaf-76	308	11	(	(	PUNCT
gujaf-76	308	12	2	2	NUM
gujaf-76	308	13	)	)	PUNCT
gujaf-76	308	14	,	,	PUNCT
gujaf-76	308	15	55	55	NUM
gujaf-76	308	16	-	-	SYM
gujaf-76	308	17	68	68	NUM
gujaf-76	308	18	.	.	PUNCT
gujaf-76	309	1	doi:10.13106	doi:10.13106	NOUN
gujaf-76	309	2	/	/	SYM
gujaf-76	309	3	jafeb.2017.vol4.no2.55	jafeb.2017.vol4.no2.55	PROPN
gujaf-76	309	4	.	.	PUNCT
gujaf-76	309	5	ameer	ameer	PROPN
gujaf-76	309	6	,	,	PUNCT
gujaf-76	309	7	r.	r.	PROPN
gujaf-76	309	8	,	,	PUNCT
gujaf-76	309	9	&	&	CCONJ
gujaf-76	309	10	othman	othman	PROPN
gujaf-76	309	11	,	,	PUNCT
gujaf-76	309	12	r.	r.	PROPN
gujaf-76	309	13	(	(	PUNCT
gujaf-76	309	14	2012	2012	NUM
gujaf-76	309	15	)	)	PUNCT
gujaf-76	309	16	.	.	PUNCT
gujaf-76	310	1	sustainability	sustainability	NOUN
gujaf-76	310	2	practices	practice	NOUN
gujaf-76	310	3	and	and	CCONJ
gujaf-76	310	4	corporate	corporate	ADJ
gujaf-76	310	5	financial	financial	ADJ
gujaf-76	310	6	performance	performance	NOUN
gujaf-76	310	7	:	:	PUNCT
gujaf-76	310	8	a	a	DET
gujaf-76	310	9	study	study	NOUN
gujaf-76	310	10	based	base	VERB
gujaf-76	310	11	on	on	ADP
gujaf-76	310	12	top	top	ADJ
gujaf-76	310	13	global	global	ADJ
gujaf-76	310	14	corporations	corporation	NOUN
gujaf-76	310	15	.	.	PUNCT
gujaf-76	311	1	journal	journal	PROPN
gujaf-76	311	2	of	of	ADP
gujaf-76	311	3	business	business	NOUN
gujaf-76	311	4	ethics	ethic	NOUN
gujaf-76	311	5	,	,	PUNCT
gujaf-76	311	6	108	108	NUM
gujaf-76	311	7	,	,	PUNCT
gujaf-76	311	8	61	61	NUM
gujaf-76	311	9	-	-	SYM
gujaf-76	311	10	79	79	NUM
gujaf-76	311	11	.	.	PUNCT
gujaf-76	312	1	doi:10.1007	doi:10.1007	VERB
gujaf-76	312	2	/	/	SYM
gujaf-76	312	3	s10551	s10551	PROPN
gujaf-76	312	4	-	-	PUNCT
gujaf-76	312	5	011	011	NUM
gujaf-76	312	6	-	-	PUNCT
gujaf-76	312	7	1063	1063	NUM
gujaf-76	312	8	-	-	PUNCT
gujaf-76	312	9	y.	y.	NOUN
gujaf-76	312	10	asuquoa	asuquoa	PROPN
gujaf-76	312	11	,	,	PUNCT
gujaf-76	312	12	a.	a.	NOUN
gujaf-76	312	13	i.	i.	PROPN
gujaf-76	312	14	,	,	PUNCT
gujaf-76	312	15	dada	dada	PROPN
gujaf-76	312	16	e.	e.	PROPN
gujaf-76	312	17	t.	t.	PROPN
gujaf-76	312	18	,	,	PUNCT
gujaf-76	312	19	&	&	CCONJ
gujaf-76	312	20	onyeogaziri	onyeogaziri	PROPN
gujaf-76	312	21	,	,	PUNCT
gujaf-76	312	22	u.	u.	PROPN
gujaf-76	312	23	r.	r.	PROPN
gujaf-76	312	24	(	(	PUNCT
gujaf-76	312	25	2018	2018	NUM
gujaf-76	312	26	)	)	PUNCT
gujaf-76	312	27	.	.	PUNCT
gujaf-76	313	1	the	the	DET
gujaf-76	313	2	effect	effect	NOUN
gujaf-76	313	3	of	of	ADP
gujaf-76	313	4	sustainability	sustainability	NOUN
gujaf-76	313	5	reporting	report	VERB
gujaf-76	313	6	on	on	ADP
gujaf-76	313	7	corporate	corporate	ADJ
gujaf-76	313	8	performance	performance	NOUN
gujaf-76	313	9	of	of	ADP
gujaf-76	313	10	selected	select	VERB
gujaf-76	313	11	quoted	quote	VERB
gujaf-76	313	12	brewery	brewery	NOUN
gujaf-76	313	13	firms	firm	NOUN
gujaf-76	313	14	in	in	ADP
gujaf-76	313	15	nigeria	nigeria	PROPN
gujaf-76	313	16	,	,	PUNCT
gujaf-76	313	17	international	international	ADJ
gujaf-76	313	18	journal	journal	NOUN
gujaf-76	313	19	of	of	ADP
gujaf-76	313	20	business	business	PROPN
gujaf-76	313	21	&	&	CCONJ
gujaf-76	313	22	law	law	PROPN
gujaf-76	313	23	research	research	NOUN
gujaf-76	313	24	,	,	PUNCT
gujaf-76	313	25	6(3	6(3	NUM
gujaf-76	313	26	)	)	PUNCT
gujaf-76	313	27	,	,	PUNCT
gujaf-76	313	28	1	1	NUM
gujaf-76	313	29	-	-	SYM
gujaf-76	313	30	10	10	NUM
gujaf-76	313	31	.	.	PUNCT
gujaf-76	314	1	atu	atu	PROPN
gujaf-76	314	2	,	,	PUNCT
gujaf-76	314	3	o.	o.	PROPN
gujaf-76	314	4	o.	o.	PROPN
gujaf-76	314	5	k.	k.	PROPN
gujaf-76	314	6	(	(	PUNCT
gujaf-76	314	7	2013	2013	NUM
gujaf-76	314	8	)	)	PUNCT
gujaf-76	314	9	.	.	PUNCT
gujaf-76	315	1	triple	triple	ADJ
gujaf-76	315	2	bottom	bottom	ADJ
gujaf-76	315	3	line	line	NOUN
gujaf-76	315	4	accounting	accounting	NOUN
gujaf-76	315	5	:	:	PUNCT
gujaf-76	315	6	a	a	DET
gujaf-76	315	7	conceptual	conceptual	ADJ
gujaf-76	315	8	expose	expose	NOUN
gujaf-76	315	9	.	.	PUNCT
gujaf-76	316	1	iosr	iosr	ADJ
gujaf-76	316	2	journal	journal	PROPN
gujaf-76	316	3	of	of	ADP
gujaf-76	316	4	business	business	NOUN
gujaf-76	316	5	and	and	CCONJ
gujaf-76	316	6	management	management	NOUN
gujaf-76	316	7	,	,	PUNCT
gujaf-76	316	8	13(4	13(4	NUM
gujaf-76	316	9	)	)	PUNCT
gujaf-76	316	10	,	,	PUNCT
gujaf-76	316	11	30	30	NUM
gujaf-76	316	12	-	-	SYM
gujaf-76	316	13	36	36	NUM
gujaf-76	316	14	.	.	PUNCT
gujaf-76	317	1	bowers	bower	NOUN
gujaf-76	317	2	,	,	PUNCT
gujaf-76	317	3	t.	t.	PROPN
gujaf-76	317	4	(	(	PUNCT
gujaf-76	317	5	2010	2010	NUM
gujaf-76	317	6	)	)	PUNCT
gujaf-76	317	7	.	.	PUNCT
gujaf-76	318	1	from	from	ADP
gujaf-76	318	2	image	image	NOUN
gujaf-76	318	3	to	to	ADP
gujaf-76	318	4	economic	economic	ADJ
gujaf-76	318	5	value	value	NOUN
gujaf-76	318	6	:	:	PUNCT
gujaf-76	318	7	a	a	DET
gujaf-76	318	8	genre	genre	NOUN
gujaf-76	318	9	analysis	analysis	NOUN
gujaf-76	318	10	of	of	ADP
gujaf-76	318	11	sustainability	sustainability	NOUN
gujaf-76	318	12	reporting	reporting	NOUN
gujaf-76	318	13	.	.	PUNCT
gujaf-76	319	1	corporate	corporate	ADJ
gujaf-76	319	2	communications	communication	NOUN
gujaf-76	319	3	:	:	PUNCT
gujaf-76	319	4	an	an	DET
gujaf-76	319	5	international	international	ADJ
gujaf-76	319	6	journal	journal	NOUN
gujaf-76	319	7	,	,	PUNCT
gujaf-76	319	8	15(3	15(3	NUM
gujaf-76	319	9	)	)	PUNCT
gujaf-76	319	10	,	,	PUNCT
gujaf-76	319	11	249	249	NUM
gujaf-76	319	12	-	-	SYM
gujaf-76	319	13	262	262	NUM
gujaf-76	319	14	.	.	PUNCT
gujaf-76	320	1	burhan	burhan	PROPN
gujaf-76	320	2	,	,	PUNCT
gujaf-76	320	3	a.	a.	PROPN
gujaf-76	320	4	h.	h.	PROPN
gujaf-76	320	5	n.	n.	PROPN
gujaf-76	320	6	,	,	PUNCT
gujaf-76	320	7	&	&	CCONJ
gujaf-76	320	8	rahmanti	rahmanti	PROPN
gujaf-76	320	9	,	,	PUNCT
gujaf-76	320	10	w.	w.	PROPN
gujaf-76	320	11	(	(	PUNCT
gujaf-76	320	12	2012	2012	NUM
gujaf-76	320	13	)	)	PUNCT
gujaf-76	320	14	.	.	PUNCT
gujaf-76	321	1	the	the	DET
gujaf-76	321	2	impact	impact	NOUN
gujaf-76	321	3	of	of	ADP
gujaf-76	321	4	sustainability	sustainability	NOUN
gujaf-76	321	5	reporting	report	VERB
gujaf-76	321	6	on	on	ADP
gujaf-76	321	7	company	company	NOUN
gujaf-76	321	8	performance	performance	NOUN
gujaf-76	321	9	,	,	PUNCT
gujaf-76	321	10	journal	journal	NOUN
gujaf-76	321	11	of	of	ADP
gujaf-76	321	12	economics	economic	NOUN
gujaf-76	321	13	,	,	PUNCT
gujaf-76	321	14	business	business	NOUN
gujaf-76	321	15	,	,	PUNCT
gujaf-76	321	16	and	and	CCONJ
gujaf-76	321	17	accountancy	accountancy	NOUN
gujaf-76	321	18	ventura	ventura	PROPN
gujaf-76	321	19	15(2	15(2	NUM
gujaf-76	321	20	)	)	PUNCT
gujaf-76	321	21	,	,	PUNCT
gujaf-76	321	22	257	257	NUM
gujaf-76	321	23	-	-	SYM
gujaf-76	321	24	272	272	NUM
gujaf-76	321	25	.	.	PUNCT
gujaf-76	322	1	deegan	deegan	PROPN
gujaf-76	322	2	,	,	PUNCT
gujaf-76	322	3	c.	c.	PROPN
gujaf-76	322	4	(	(	PUNCT
gujaf-76	322	5	2000	2000	NUM
gujaf-76	322	6	)	)	PUNCT
gujaf-76	322	7	.	.	PUNCT
gujaf-76	323	1	financial	financial	ADJ
gujaf-76	323	2	accounting	accounting	PROPN
gujaf-76	323	3	theory	theory	NOUN
gujaf-76	323	4	,	,	PUNCT
gujaf-76	323	5	mcgraw	mcgraw	PROPN
gujaf-76	323	6	hill	hill	PROPN
gujaf-76	323	7	.	.	PUNCT
gujaf-76	324	1	deegan	deegan	PROPN
gujaf-76	324	2	,	,	PUNCT
gujaf-76	324	3	c.	c.	PROPN
gujaf-76	324	4	(	(	PUNCT
gujaf-76	324	5	2002	2002	NUM
gujaf-76	324	6	)	)	PUNCT
gujaf-76	324	7	.	.	PUNCT
gujaf-76	325	1	the	the	DET
gujaf-76	325	2	legitimising	legitimise	VERB
gujaf-76	325	3	effect	effect	NOUN
gujaf-76	325	4	of	of	ADP
gujaf-76	325	5	social	social	ADJ
gujaf-76	325	6	and	and	CCONJ
gujaf-76	325	7	environmental	environmental	ADJ
gujaf-76	325	8	disclosures	disclosure	NOUN
gujaf-76	325	9	:	:	PUNCT
gujaf-76	325	10	a	a	DET
gujaf-76	325	11	theoretical	theoretical	ADJ
gujaf-76	325	12	foundation	foundation	NOUN
gujaf-76	325	13	.	.	PUNCT
gujaf-76	326	1	accounting	accounting	NOUN
gujaf-76	326	2	,	,	PUNCT
gujaf-76	326	3	auditing	auditing	NOUN
gujaf-76	326	4	&	&	CCONJ
gujaf-76	326	5	accountability	accountability	NOUN
gujaf-76	326	6	journal	journal	NOUN
gujaf-76	326	7	,	,	PUNCT
gujaf-76	326	8	15	15	NUM
gujaf-76	326	9	,	,	PUNCT
gujaf-76	326	10	282	282	NUM
gujaf-76	326	11	-	-	SYM
gujaf-76	326	12	311	311	NUM
gujaf-76	326	13	.	.	PUNCT
gujaf-76	326	14	doi:10.1108/09513570210435852	doi:10.1108/09513570210435852	NOUN
gujaf-76	326	15	.	.	PUNCT
gujaf-76	327	1	dobre	dobre	PROPN
gujaf-76	327	2	,	,	PUNCT
gujaf-76	327	3	e.	e.	PROPN
gujaf-76	327	4	stanila	stanila	PROPN
gujaf-76	327	5	,	,	PUNCT
gujaf-76	327	6	g.	g.	PROPN
gujaf-76	327	7	o.	o.	PROPN
gujaf-76	327	8	,	,	PUNCT
gujaf-76	327	9	&	&	CCONJ
gujaf-76	327	10	brad	brad	PROPN
gujaf-76	327	11	,	,	PUNCT
gujaf-76	327	12	l.	l.	PROPN
gujaf-76	327	13	(	(	PUNCT
gujaf-76	327	14	2015	2015	NUM
gujaf-76	327	15	)	)	PUNCT
gujaf-76	327	16	.	.	PUNCT
gujaf-76	328	1	the	the	DET
gujaf-76	328	2	influence	influence	NOUN
gujaf-76	328	3	of	of	ADP
gujaf-76	328	4	environmental	environmental	ADJ
gujaf-76	328	5	and	and	CCONJ
gujaf-76	328	6	social	social	ADJ
gujaf-76	328	7	performance	performance	NOUN
gujaf-76	328	8	on	on	ADP
gujaf-76	328	9	financial	financial	ADJ
gujaf-76	328	10	performance	performance	NOUN
gujaf-76	328	11	:	:	PUNCT
gujaf-76	328	12	evidence	evidence	NOUN
gujaf-76	328	13	from	from	ADP
gujaf-76	328	14	romania	romania	PROPN
gujaf-76	328	15	’s	’s	PART
gujaf-76	328	16	listed	list	VERB
gujaf-76	328	17	entities	entity	NOUN
gujaf-76	328	18	.	.	PUNCT
gujaf-76	329	1	sustainability	sustainability	NOUN
gujaf-76	329	2	,	,	PUNCT
gujaf-76	329	3	7	7	NUM
gujaf-76	329	4	,	,	PUNCT
gujaf-76	329	5	2513	2513	NUM
gujaf-76	329	6	-	-	SYM
gujaf-76	329	7	2553	2553	NUM
gujaf-76	329	8	;	;	PUNCT
gujaf-76	329	9	doi:10.3390	doi:10.3390	PROPN
gujaf-76	329	10	/	/	SYM
gujaf-76	329	11	su7032513	su7032513	PROPN
gujaf-76	329	12	.	.	PUNCT
gujaf-76	330	1	enquist	enquist	PROPN
gujaf-76	330	2	,	,	PUNCT
gujaf-76	330	3	b.	b.	PROPN
gujaf-76	330	4	,	,	PUNCT
gujaf-76	330	5	edvardsson	edvardsson	PROPN
gujaf-76	330	6	,	,	PUNCT
gujaf-76	330	7	b.	b.	PROPN
gujaf-76	330	8	,	,	PUNCT
gujaf-76	330	9	&	&	CCONJ
gujaf-76	330	10	petros	petros	PROPN
gujaf-76	330	11	,	,	PUNCT
gujaf-76	330	12	s.	s.	PROPN
gujaf-76	330	13	s.	s.	PROPN
gujaf-76	330	14	(	(	PUNCT
gujaf-76	330	15	2007	2007	NUM
gujaf-76	330	16	)	)	PUNCT
gujaf-76	330	17	.	.	PUNCT
gujaf-76	331	1	values	value	NOUN
gujaf-76	331	2	based	base	VERB
gujaf-76	331	3	service	service	NOUN
gujaf-76	331	4	quality	quality	NOUN
gujaf-76	331	5	for	for	ADP
gujaf-76	331	6	sustainable	sustainable	ADJ
gujaf-76	331	7	business	business	NOUN
gujaf-76	331	8	.	.	PUNCT
gujaf-76	332	1	managing	manage	VERB
gujaf-76	332	2	service	service	NOUN
gujaf-76	332	3	quality	quality	NOUN
gujaf-76	332	4	,	,	PUNCT
gujaf-76	332	5	17(4	17(4	NUM
gujaf-76	332	6	)	)	PUNCT
gujaf-76	332	7	,	,	PUNCT
gujaf-76	332	8	385	385	NUM
gujaf-76	332	9	-	-	SYM
gujaf-76	332	10	403	403	NUM
gujaf-76	332	11	.	.	PUNCT
gujaf-76	333	1	gusau	gusau	PROPN
gujaf-76	333	2	journal	journal	PROPN
gujaf-76	333	3	of	of	ADP
gujaf-76	333	4	accounting	accounting	NOUN
gujaf-76	333	5	and	and	CCONJ
gujaf-76	333	6	finance	finance	NOUN
gujaf-76	333	7	,	,	PUNCT
gujaf-76	333	8	vol	vol	NOUN
gujaf-76	333	9	.	.	PROPN
gujaf-76	333	10	2	2	NUM
gujaf-76	333	11	,	,	PUNCT
gujaf-76	333	12	issue	issue	NOUN
gujaf-76	333	13	3	3	NUM
gujaf-76	333	14	,	,	PUNCT
gujaf-76	333	15	april	april	PROPN
gujaf-76	333	16	,	,	PUNCT
gujaf-76	333	17	2021	2021	NUM
gujaf-76	333	18	15	15	NUM
gujaf-76	333	19	ferrell	ferrell	NOUN
gujaf-76	333	20	,	,	PUNCT
gujaf-76	333	21	o.	o.	PROPN
gujaf-76	333	22	c.	c.	PROPN
gujaf-76	333	23	,	,	PUNCT
gujaf-76	333	24	gonzalez	gonzalez	PROPN
gujaf-76	333	25	-	-	PUNCT
gujaf-76	333	26	padron	padron	PROPN
gujaf-76	333	27	,	,	PUNCT
gujaf-76	333	28	t.	t.	PROPN
gujaf-76	333	29	l.	l.	PROPN
gujaf-76	333	30	,	,	PUNCT
gujaf-76	333	31	hult	hult	PROPN
gujaf-76	333	32	,	,	PUNCT
gujaf-76	333	33	g.	g.	PROPN
gujaf-76	333	34	t.	t.	PROPN
gujaf-76	333	35	m.	m.	PROPN
gujaf-76	333	36	,	,	PUNCT
gujaf-76	333	37	&	&	CCONJ
gujaf-76	333	38	maignan	maignan	PROPN
gujaf-76	333	39	,	,	PUNCT
gujaf-76	333	40	i.	i.	PROPN
gujaf-76	333	41	(	(	PUNCT
gujaf-76	333	42	2010	2010	NUM
gujaf-76	333	43	)	)	PUNCT
gujaf-76	333	44	.	.	PUNCT
gujaf-76	334	1	from	from	ADP
gujaf-76	334	2	market	market	NOUN
gujaf-76	334	3	orientation	orientation	NOUN
gujaf-76	334	4	to	to	PART
gujaf-76	334	5	stakeholder	stakeholder	VERB
gujaf-76	334	6	orientation	orientation	NOUN
gujaf-76	334	7	,	,	PUNCT
gujaf-76	334	8	journal	journal	NOUN
gujaf-76	334	9	of	of	ADP
gujaf-76	334	10	public	public	ADJ
gujaf-76	334	11	policy	policy	NOUN
gujaf-76	334	12	&	&	CCONJ
gujaf-76	334	13	marketing	marketing	NOUN
gujaf-76	334	14	,	,	PUNCT
gujaf-76	334	15	29(1	29(1	NUM
gujaf-76	334	16	)	)	PUNCT
gujaf-76	334	17	,	,	PUNCT
gujaf-76	334	18	9396	9396	NUM
gujaf-76	334	19	.	.	PUNCT
gujaf-76	335	1	financial	financial	ADJ
gujaf-76	335	2	reporting	reporting	NOUN
gujaf-76	335	3	and	and	CCONJ
gujaf-76	335	4	analysis	analysis	NOUN
gujaf-76	335	5	.	.	PUNCT
gujaf-76	336	1	(	(	PUNCT
gujaf-76	336	2	2012	2012	NUM
gujaf-76	336	3	)	)	PUNCT
gujaf-76	336	4	.	.	PUNCT
gujaf-76	337	1	schweser	schweser	NOUN
gujaf-76	337	2	notes	note	NOUN
gujaf-76	337	3	for	for	ADP
gujaf-76	337	4	the	the	DET
gujaf-76	337	5	cfa	cfa	PROPN
gujaf-76	337	6	exam	exam	NOUN
gujaf-76	337	7	,	,	PUNCT
gujaf-76	337	8	level	level	NOUN
gujaf-76	337	9	1	1	NUM
gujaf-76	337	10	,	,	PUNCT
gujaf-76	337	11	book	book	NOUN
gujaf-76	337	12	3	3	NUM
gujaf-76	337	13	.	.	PUNCT
gujaf-76	337	14	freeman	freeman	PROPN
gujaf-76	337	15	,	,	PUNCT
gujaf-76	337	16	r.	r.	PROPN
gujaf-76	337	17	e.	e.	PROPN
gujaf-76	337	18	(	(	PUNCT
gujaf-76	337	19	1984	1984	NUM
gujaf-76	337	20	)	)	PUNCT
gujaf-76	337	21	.	.	PUNCT
gujaf-76	338	1	strategic	strategic	ADJ
gujaf-76	338	2	management	management	NOUN
gujaf-76	338	3	,	,	PUNCT
gujaf-76	338	4	a	a	DET
gujaf-76	338	5	stakeholder	stakeholder	NOUN
gujaf-76	338	6	approach	approach	NOUN
gujaf-76	338	7	,	,	PUNCT
gujaf-76	338	8	pitman	pitman	PROPN
gujaf-76	338	9	publishing	publishing	PROPN
gujaf-76	338	10	inc	inc	PROPN
gujaf-76	338	11	,	,	PUNCT
gujaf-76	338	12	fuadah	fuadah	PROPN
gujaf-76	338	13	,	,	PUNCT
gujaf-76	338	14	l.	l.	PROPN
gujaf-76	338	15	l.	l.	PROPN
gujaf-76	338	16	,	,	PUNCT
gujaf-76	338	17	safitri	safitri	PROPN
gujaf-76	338	18	,	,	PUNCT
gujaf-76	338	19	r.	r.	PROPN
gujaf-76	338	20	h.	h.	PROPN
gujaf-76	338	21	,	,	PUNCT
gujaf-76	338	22	&	&	CCONJ
gujaf-76	338	23	yuliani	yuliani	PROPN
gujaf-76	338	24	,	,	PUNCT
gujaf-76	338	25	a.	a.	NOUN
gujaf-76	338	26	(	(	PUNCT
gujaf-76	338	27	2019	2019	NUM
gujaf-76	338	28	)	)	PUNCT
gujaf-76	338	29	.	.	PUNCT
gujaf-76	339	1	factors	factor	NOUN
gujaf-76	339	2	influencing	influence	VERB
gujaf-76	339	3	financial	financial	ADJ
gujaf-76	339	4	performance	performance	NOUN
gujaf-76	339	5	through	through	ADP
gujaf-76	339	6	sustainability	sustainability	NOUN
gujaf-76	339	7	reporting	reporting	NOUN
gujaf-76	339	8	in	in	ADP
gujaf-76	339	9	indonesia	indonesia	PROPN
gujaf-76	339	10	.	.	PUNCT
gujaf-76	340	1	sriwijaya	sriwijaya	PROPN
gujaf-76	340	2	international	international	PROPN
gujaf-76	340	3	journal	journal	PROPN
gujaf-76	340	4	of	of	ADP
gujaf-76	340	5	dynamic	dynamic	ADJ
gujaf-76	340	6	economics	economic	NOUN
gujaf-76	340	7	and	and	CCONJ
gujaf-76	340	8	business	business	NOUN
gujaf-76	340	9	(	(	PUNCT
gujaf-76	340	10	sijdeb	sijdeb	NOUN
gujaf-76	340	11	)	)	PUNCT
gujaf-76	340	12	,	,	PUNCT
gujaf-76	340	13	3(1	3(1	NUM
gujaf-76	340	14	)	)	PUNCT
gujaf-76	340	15	,	,	PUNCT
gujaf-76	340	16	doi	doi	NOUN
gujaf-76	340	17	:	:	PUNCT
gujaf-76	340	18	https://doi.org/10.29259	https://doi.org/10.29259	NOUN
gujaf-76	340	19	/	/	SYM
gujaf-76	340	20	sijdeb.v3i1.53	sijdeb.v3i1.53	NOUN
gujaf-76	340	21	-	-	PUNCT
gujaf-76	340	22	72	72	NUM
gujaf-76	340	23	.	.	PUNCT
gujaf-76	341	1	global	global	ADJ
gujaf-76	341	2	reporting	reporting	NOUN
gujaf-76	341	3	initiative	initiative	NOUN
gujaf-76	341	4	.	.	PUNCT
gujaf-76	342	1	(	(	PUNCT
gujaf-76	342	2	2011	2011	NUM
gujaf-76	342	3	)	)	PUNCT
gujaf-76	342	4	.	.	PUNCT
gujaf-76	343	1	g3.1	g3.1	NOUN
gujaf-76	343	2	sustainability	sustainability	NOUN
gujaf-76	343	3	reporting	reporting	NOUN
gujaf-76	343	4	guidelines	guideline	NOUN
gujaf-76	343	5	,	,	PUNCT
gujaf-76	343	6	global	global	ADJ
gujaf-76	343	7	reporting	reporting	NOUN
gujaf-76	343	8	initiative	initiative	NOUN
gujaf-76	343	9	.	.	PUNCT
gujaf-76	344	1	global	global	ADJ
gujaf-76	344	2	reporting	reporting	NOUN
gujaf-76	344	3	initiative	initiative	NOUN
gujaf-76	344	4	.	.	PUNCT
gujaf-76	345	1	(	(	PUNCT
gujaf-76	345	2	2013	2013	NUM
gujaf-76	345	3	)	)	PUNCT
gujaf-76	345	4	.	.	PUNCT
gujaf-76	346	1	sustainability	sustainability	NOUN
gujaf-76	346	2	reporting	reporting	NOUN
gujaf-76	346	3	guidelines	guideline	NOUN
gujaf-76	346	4	,	,	PUNCT
gujaf-76	346	5	global	global	ADJ
gujaf-76	346	6	reporting	reporting	NOUN
gujaf-76	346	7	initiative	initiative	NOUN
gujaf-76	346	8	g4	g4	NOUN
gujaf-76	346	9	guidelines	guideline	NOUN
gujaf-76	346	10	standard	standard	ADJ
gujaf-76	346	11	disclosures	disclosure	NOUN
gujaf-76	346	12	:	:	PUNCT
gujaf-76	346	13	performance	performance	NOUN
gujaf-76	346	14	indicators	indicator	NOUN
gujaf-76	346	15	.	.	PUNCT
gujaf-76	347	1	retrieved	retrieve	VERB
gujaf-76	347	2	from	from	ADP
gujaf-76	347	3	https://www.globalreporting.org/pages/default.aspx	https://www.globalreporting.org/pages/default.aspx	PROPN
gujaf-76	347	4	gunarsih	gunarsih	PROPN
gujaf-76	347	5	,	,	PUNCT
gujaf-76	347	6	t.	t.	PROPN
gujaf-76	347	7	,	,	PUNCT
gujaf-76	347	8	&	&	CCONJ
gujaf-76	347	9	ismawati	ismawati	PROPN
gujaf-76	347	10	,	,	PUNCT
gujaf-76	347	11	y.	y.	NOUN
gujaf-76	347	12	(	(	PUNCT
gujaf-76	347	13	2018	2018	NUM
gujaf-76	347	14	)	)	PUNCT
gujaf-76	347	15	.	.	PUNCT
gujaf-76	348	1	sustainability	sustainability	NOUN
gujaf-76	348	2	report	report	NOUN
gujaf-76	348	3	and	and	CCONJ
gujaf-76	348	4	firm	firm	ADJ
gujaf-76	348	5	performance	performance	NOUN
gujaf-76	348	6	:	:	PUNCT
gujaf-76	348	7	study	study	NOUN
gujaf-76	348	8	in	in	ADP
gujaf-76	348	9	mining	mining	NOUN
gujaf-76	348	10	and	and	CCONJ
gujaf-76	348	11	metal	metal	NOUN
gujaf-76	348	12	and	and	CCONJ
gujaf-76	348	13	food	food	NOUN
gujaf-76	348	14	processing	processing	NOUN
gujaf-76	348	15	industry	industry	NOUN
gujaf-76	348	16	indonesia	indonesia	PROPN
gujaf-76	348	17	stock	stock	PROPN
gujaf-76	348	18	exchange	exchange	PROPN
gujaf-76	348	19	.	.	PUNCT
gujaf-76	349	1	journal	journal	NOUN
gujaf-76	349	2	of	of	ADP
gujaf-76	349	3	governance	governance	NOUN
gujaf-76	349	4	and	and	CCONJ
gujaf-76	349	5	integrity	integrity	NOUN
gujaf-76	349	6	(	(	PUNCT
gujaf-76	349	7	jgi	jgi	NOUN
gujaf-76	349	8	)	)	PUNCT
gujaf-76	349	9	.	.	PUNCT
gujaf-76	350	1	2(1	2(1	NUM
gujaf-76	350	2	)	)	PUNCT
gujaf-76	350	3	,	,	PUNCT
gujaf-76	350	4	9	9	NUM
gujaf-76	350	5	-	-	SYM
gujaf-76	350	6	26	26	NUM
gujaf-76	350	7	.	.	PUNCT
gujaf-76	351	1	hubbard	hubbard	PROPN
gujaf-76	351	2	,	,	PUNCT
gujaf-76	351	3	g.	g.	PROPN
gujaf-76	351	4	(	(	PUNCT
gujaf-76	351	5	2009	2009	NUM
gujaf-76	351	6	)	)	PUNCT
gujaf-76	351	7	.	.	PUNCT
gujaf-76	352	1	measuring	measure	VERB
gujaf-76	352	2	organizational	organizational	ADJ
gujaf-76	352	3	performance	performance	NOUN
gujaf-76	352	4	:	:	PUNCT
gujaf-76	352	5	beyond	beyond	ADP
gujaf-76	352	6	the	the	DET
gujaf-76	352	7	triple	triple	ADJ
gujaf-76	352	8	bottom	bottom	ADJ
gujaf-76	352	9	line	line	NOUN
gujaf-76	352	10	.	.	PUNCT
gujaf-76	353	1	business	business	NOUN
gujaf-76	353	2	strategy	strategy	NOUN
gujaf-76	353	3	and	and	CCONJ
gujaf-76	353	4	the	the	DET
gujaf-76	353	5	environment	environment	NOUN
gujaf-76	353	6	,	,	PUNCT
gujaf-76	353	7	18	18	NUM
gujaf-76	353	8	,	,	PUNCT
gujaf-76	353	9	177	177	NUM
gujaf-76	353	10	-	-	SYM
gujaf-76	353	11	191	191	NUM
gujaf-76	353	12	.	.	PUNCT
gujaf-76	354	1	https://doi.org/10.1002/bse.564	https://doi.org/10.1002/bse.564	PROPN
gujaf-76	354	2	.	.	PUNCT
gujaf-76	354	3	kabajeh	kabajeh	PROPN
gujaf-76	354	4	,	,	PUNCT
gujaf-76	354	5	m.	m.	NOUN
gujaf-76	354	6	a.	a.	PROPN
gujaf-76	354	7	,	,	PUNCT
gujaf-76	354	8	ahmed	ahmed	PROPN
gujaf-76	354	9	,	,	PUNCT
gujaf-76	354	10	s	s	PART
gujaf-76	354	11	m.	m.	NOUN
gujaf-76	354	12	,	,	PUNCT
gujaf-76	354	13	&	&	CCONJ
gujaf-76	354	14	dahmash	dahmash	PROPN
gujaf-76	354	15	,	,	PUNCT
gujaf-76	354	16	f.	f.	PROPN
gujaf-76	354	17	n.	n.	PROPN
gujaf-76	354	18	(	(	PUNCT
gujaf-76	354	19	2012	2012	NUM
gujaf-76	354	20	)	)	PUNCT
gujaf-76	354	21	.	.	PUNCT
gujaf-76	355	1	the	the	DET
gujaf-76	355	2	relationship	relationship	NOUN
gujaf-76	355	3	between	between	ADP
gujaf-76	355	4	the	the	DET
gujaf-76	355	5	roa	roa	PROPN
gujaf-76	355	6	,	,	PUNCT
gujaf-76	355	7	roe	roe	NOUN
gujaf-76	355	8	and	and	CCONJ
gujaf-76	355	9	roi	roi	NOUN
gujaf-76	355	10	ratios	ratio	NOUN
gujaf-76	355	11	with	with	ADP
gujaf-76	355	12	jordanian	jordanian	ADJ
gujaf-76	355	13	insurance	insurance	NOUN
gujaf-76	355	14	public	public	ADJ
gujaf-76	355	15	companies	company	NOUN
gujaf-76	355	16	market	market	NOUN
gujaf-76	355	17	share	share	NOUN
gujaf-76	355	18	prices	price	NOUN
gujaf-76	355	19	.	.	PUNCT
gujaf-76	356	1	international	international	ADJ
gujaf-76	356	2	journal	journal	PROPN
gujaf-76	356	3	of	of	ADP
gujaf-76	356	4	humanities	humanity	NOUN
gujaf-76	356	5	and	and	CCONJ
gujaf-76	356	6	social	social	ADJ
gujaf-76	356	7	science	science	NOUN
gujaf-76	356	8	.	.	PUNCT
gujaf-76	357	1	2(11	2(11	NUM
gujaf-76	357	2	)	)	PUNCT
gujaf-76	357	3	,	,	PUNCT
gujaf-76	357	4	115	115	NUM
gujaf-76	357	5	-	-	SYM
gujaf-76	357	6	120	120	NUM
gujaf-76	357	7	kabir	kabir	NOUN
gujaf-76	357	8	,	,	PUNCT
gujaf-76	357	9	y.	y.	PROPN
gujaf-76	357	10	i.	i.	PROPN
gujaf-76	357	11	,	,	PUNCT
gujaf-76	357	12	ibrahim	ibrahim	PROPN
gujaf-76	357	13	,	,	PUNCT
gujaf-76	357	14	r.	r.	PROPN
gujaf-76	357	15	,	,	PUNCT
gujaf-76	357	16	magaji	magaji	NOUN
gujaf-76	357	17	,	,	PUNCT
gujaf-76	357	18	m.	m.	NOUN
gujaf-76	357	19	,	,	PUNCT
gujaf-76	357	20	&	&	CCONJ
gujaf-76	357	21	sulaiman	sulaiman	PROPN
gujaf-76	357	22	m.	m.	PROPN
gujaf-76	357	23	h.	h.	PROPN
gujaf-76	357	24	(	(	PUNCT
gujaf-76	357	25	2019	2019	NUM
gujaf-76	357	26	)	)	PUNCT
gujaf-76	357	27	.	.	PUNCT
gujaf-76	358	1	environmental	environmental	ADJ
gujaf-76	358	2	accounting	accounting	NOUN
gujaf-76	358	3	and	and	CCONJ
gujaf-76	358	4	profitability	profitability	NOUN
gujaf-76	358	5	of	of	ADP
gujaf-76	358	6	listed	list	VERB
gujaf-76	358	7	oil	oil	NOUN
gujaf-76	358	8	and	and	CCONJ
gujaf-76	358	9	gas	gas	NOUN
gujaf-76	358	10	firms	firm	NOUN
gujaf-76	358	11	in	in	ADP
gujaf-76	358	12	nigeria	nigeria	PROPN
gujaf-76	358	13	.	.	PUNCT
gujaf-76	359	1	journal	journal	PROPN
gujaf-76	359	2	of	of	ADP
gujaf-76	359	3	accounting	accounting	NOUN
gujaf-76	359	4	and	and	CCONJ
gujaf-76	359	5	management	management	NOUN
gujaf-76	359	6	,	,	PUNCT
gujaf-76	359	7	nigerian	nigerian	ADJ
gujaf-76	359	8	defence	defence	PROPN
gujaf-76	359	9	academy	academy	PROPN
gujaf-76	359	10	,	,	PUNCT
gujaf-76	359	11	kaduna	kaduna	PROPN
gujaf-76	359	12	,	,	PUNCT
gujaf-76	359	13	nigeria	nigeria	PROPN
gujaf-76	359	14	.	.	PUNCT
gujaf-76	360	1	2(2	2(2	NUM
gujaf-76	360	2	)	)	PUNCT
gujaf-76	360	3	,	,	PUNCT
gujaf-76	360	4	121	121	NUM
gujaf-76	360	5	-	-	SYM
gujaf-76	360	6	127	127	NUM
gujaf-76	360	7	.	.	PUNCT
gujaf-76	361	1	kasbun	kasbun	PROPN
gujaf-76	361	2	,	,	PUNCT
gujaf-76	361	3	n.	n.	PROPN
gujaf-76	361	4	f.	f.	PROPN
gujaf-76	361	5	,	,	PUNCT
gujaf-76	361	6	teh	teh	PROPN
gujaf-76	361	7	,	,	PUNCT
gujaf-76	361	8	b.	b.	PROPN
gujaf-76	361	9	h.	h.	PROPN
gujaf-76	361	10	,	,	PUNCT
gujaf-76	361	11	&	&	CCONJ
gujaf-76	361	12	ong	ong	PROPN
gujaf-76	361	13	,	,	PUNCT
gujaf-76	361	14	t.	t.	PROPN
gujaf-76	361	15	s.	s.	PROPN
gujaf-76	361	16	(	(	PUNCT
gujaf-76	361	17	2016	2016	NUM
gujaf-76	361	18	)	)	PUNCT
gujaf-76	361	19	.	.	PUNCT
gujaf-76	362	1	sustainability	sustainability	NOUN
gujaf-76	362	2	reporting	reporting	NOUN
gujaf-76	362	3	and	and	CCONJ
gujaf-76	362	4	financial	financial	ADJ
gujaf-76	362	5	performance	performance	NOUN
gujaf-76	362	6	of	of	ADP
gujaf-76	362	7	malaysian	malaysian	ADJ
gujaf-76	362	8	public	public	ADJ
gujaf-76	362	9	listed	list	VERB
gujaf-76	362	10	companies	company	NOUN
gujaf-76	362	11	.	.	PUNCT
gujaf-76	363	1	institutions	institution	NOUN
gujaf-76	363	2	and	and	CCONJ
gujaf-76	363	3	economies	economy	NOUN
gujaf-76	363	4	.	.	PUNCT
gujaf-76	364	1	8(4	8(4	NUM
gujaf-76	364	2	)	)	PUNCT
gujaf-76	364	3	,	,	PUNCT
gujaf-76	364	4	7893	7893	NUM
gujaf-76	364	5	.	.	PUNCT
gujaf-76	365	1	kowal	kowal	PROPN
gujaf-76	365	2	,	,	PUNCT
gujaf-76	365	3	b.	b.	PROPN
gujaf-76	365	4	,	,	PUNCT
gujaf-76	365	5	&	&	CCONJ
gujaf-76	365	6	kustra	kustra	PROPN
gujaf-76	365	7	,	,	PUNCT
gujaf-76	365	8	a.	a.	NOUN
gujaf-76	365	9	(	(	PUNCT
gujaf-76	365	10	2016	2016	NUM
gujaf-76	365	11	)	)	PUNCT
gujaf-76	365	12	.	.	PUNCT
gujaf-76	366	1	sustainability	sustainability	NOUN
gujaf-76	366	2	reporting	report	VERB
gujaf-76	366	3	in	in	ADP
gujaf-76	366	4	the	the	DET
gujaf-76	366	5	energy	energy	NOUN
gujaf-76	366	6	sector	sector	NOUN
gujaf-76	366	7	.	.	PUNCT
gujaf-76	367	1	e3s	e3s	PROPN
gujaf-76	367	2	web	web	NOUN
gujaf-76	367	3	of	of	ADP
gujaf-76	367	4	conferences	conference	NOUN
gujaf-76	367	5	,	,	PUNCT
gujaf-76	367	6	10	10	NUM
gujaf-76	367	7	,	,	PUNCT
gujaf-76	367	8	00129	00129	NUM
gujaf-76	367	9	,	,	PUNCT
gujaf-76	367	10	doi	doi	NOUN
gujaf-76	367	11	:	:	PUNCT
gujaf-76	367	12	10.1051/1000129e3sconf/2016	10.1051/1000129e3sconf/2016	NUM
gujaf-76	367	13	manokaran	manokaran	NOUN
gujaf-76	367	14	,	,	PUNCT
gujaf-76	367	15	k.	k.	PROPN
gujaf-76	367	16	r.	r.	PROPN
gujaf-76	367	17	,	,	PUNCT
gujaf-76	367	18	ramakrishnan	ramakrishnan	PROPN
gujaf-76	367	19	,	,	PUNCT
gujaf-76	367	20	s.	s.	PROPN
gujaf-76	367	21	,	,	PUNCT
gujaf-76	367	22	hishan	hishan	PROPN
gujaf-76	367	23	,	,	PUNCT
gujaf-76	367	24	s.	s.	PROPN
gujaf-76	367	25	s.	s.	PROPN
gujaf-76	367	26	,	,	PUNCT
gujaf-76	367	27	&	&	CCONJ
gujaf-76	367	28	soehod	soehod	PROPN
gujaf-76	367	29	,	,	PUNCT
gujaf-76	367	30	k.	k.	PROPN
gujaf-76	367	31	(	(	PUNCT
gujaf-76	367	32	2018	2018	NUM
gujaf-76	367	33	)	)	PUNCT
gujaf-76	367	34	.	.	PUNCT
gujaf-76	368	1	the	the	DET
gujaf-76	368	2	impact	impact	NOUN
gujaf-76	368	3	of	of	ADP
gujaf-76	368	4	corporate	corporate	ADJ
gujaf-76	368	5	social	social	ADJ
gujaf-76	368	6	responsibility	responsibility	NOUN
gujaf-76	368	7	on	on	ADP
gujaf-76	368	8	financial	financial	ADJ
gujaf-76	368	9	performance	performance	NOUN
gujaf-76	368	10	:	:	PUNCT
gujaf-76	368	11	evidence	evidence	NOUN
gujaf-76	368	12	from	from	ADP
gujaf-76	368	13	insurance	insurance	NOUN
gujaf-76	368	14	firms	firm	NOUN
gujaf-76	368	15	.	.	PUNCT
gujaf-76	369	1	management	management	NOUN
gujaf-76	369	2	science	science	NOUN
gujaf-76	369	3	letters	letter	NOUN
gujaf-76	369	4	,	,	PUNCT
gujaf-76	369	5	8	8	NUM
gujaf-76	369	6	,	,	PUNCT
gujaf-76	369	7	913–932	913–932	NUM
gujaf-76	369	8	,	,	PUNCT
gujaf-76	369	9	doi	doi	NOUN
gujaf-76	369	10	:	:	PUNCT
gujaf-76	369	11	10.5267	10.5267	NUM
gujaf-76	369	12	/	/	SYM
gujaf-76	369	13	j.msl.2018.6.016	j.msl.2018.6.016	PROPN
gujaf-76	369	14	.	.	PUNCT
gujaf-76	370	1	martirosyan	martirosyan	PROPN
gujaf-76	370	2	,	,	PUNCT
gujaf-76	370	3	e.	e.	PROPN
gujaf-76	370	4	,	,	PUNCT
gujaf-76	370	5	&	&	CCONJ
gujaf-76	370	6	vashakmadze	vashakmadze	PROPN
gujaf-76	370	7	,	,	PUNCT
gujaf-76	370	8	t.	t.	PROPN
gujaf-76	370	9	(	(	PUNCT
gujaf-76	370	10	2013	2013	NUM
gujaf-76	370	11	)	)	PUNCT
gujaf-76	370	12	.	.	PUNCT
gujaf-76	371	1	the	the	DET
gujaf-76	371	2	sun	sun	NOUN
gujaf-76	371	3	cube	cube	NOUN
gujaf-76	371	4	stakeholder	stakeholder	NOUN
gujaf-76	371	5	management	management	NOUN
gujaf-76	371	6	system	system	NOUN
gujaf-76	371	7	for	for	ADP
gujaf-76	371	8	m	m	PROPN
gujaf-76	371	9	&	&	CCONJ
gujaf-76	371	10	a	a	DET
gujaf-76	371	11	deals	deal	NOUN
gujaf-76	371	12	in	in	ADP
gujaf-76	371	13	pmi	pmi	PROPN
gujaf-76	371	14	(	(	PUNCT
gujaf-76	371	15	post	post	ADJ
gujaf-76	371	16	-	-	ADJ
gujaf-76	371	17	merger	merger	ADJ
gujaf-76	371	18	management	management	NOUN
gujaf-76	371	19	)	)	PUNCT
gujaf-76	371	20	,	,	PUNCT
gujaf-76	371	21	6th	6th	ADJ
gujaf-76	371	22	annual	annual	ADJ
gujaf-76	371	23	euromed	eurome	VERB
gujaf-76	371	24	conference	conference	NOUN
gujaf-76	371	25	of	of	ADP
gujaf-76	371	26	the	the	DET
gujaf-76	371	27	euromed	eurome	VERB
gujaf-76	371	28	academy	academy	PROPN
gujaf-76	371	29	of	of	ADP
gujaf-76	371	30	business	business	NOUN
gujaf-76	371	31	,	,	PUNCT
gujaf-76	371	32	conference	conference	NOUN
gujaf-76	371	33	readings	reading	NOUN
gujaf-76	371	34	book	book	NOUN
gujaf-76	371	35	proceedings	proceeding	NOUN
gujaf-76	371	36	,	,	PUNCT
gujaf-76	371	37	july	july	PROPN
gujaf-76	371	38	,	,	PUNCT
gujaf-76	371	39	10781087	10781087	NUM
gujaf-76	371	40	.	.	PUNCT
gujaf-76	372	1	mcelroy	mcelroy	PROPN
gujaf-76	372	2	,	,	PUNCT
gujaf-76	372	3	m.	m.	PROPN
gujaf-76	372	4	w.	w.	PROPN
gujaf-76	372	5	,	,	PUNCT
gujaf-76	372	6	&	&	CCONJ
gujaf-76	372	7	van	van	PROPN
gujaf-76	372	8	engelen	engelen	PROPN
gujaf-76	372	9	,	,	PUNCT
gujaf-76	372	10	j.	j.	PROPN
gujaf-76	372	11	m.	m.	PROPN
gujaf-76	372	12	(	(	PUNCT
gujaf-76	372	13	2012	2012	NUM
gujaf-76	372	14	)	)	PUNCT
gujaf-76	372	15	.	.	PUNCT
gujaf-76	373	1	corporate	corporate	ADJ
gujaf-76	373	2	sustainability	sustainability	NOUN
gujaf-76	373	3	management	management	NOUN
gujaf-76	373	4	:	:	PUNCT
gujaf-76	373	5	the	the	DET
gujaf-76	373	6	art	art	NOUN
gujaf-76	373	7	and	and	CCONJ
gujaf-76	373	8	science	science	NOUN
gujaf-76	373	9	of	of	ADP
gujaf-76	373	10	managing	manage	VERB
gujaf-76	373	11	non	non	ADJ
gujaf-76	373	12	-	-	ADJ
gujaf-76	373	13	financial	financial	ADJ
gujaf-76	373	14	performance	performance	NOUN
gujaf-76	373	15	,	,	PUNCT
gujaf-76	373	16	routledge	routledge	PROPN
gujaf-76	373	17	,	,	PUNCT
gujaf-76	373	18	london	london	PROPN
gujaf-76	373	19	.	.	PUNCT
gujaf-76	374	1	naz	naz	PROPN
gujaf-76	374	2	,	,	PUNCT
gujaf-76	374	3	f.	f.	PROPN
gujaf-76	374	4	,	,	PUNCT
gujaf-76	374	5	ijaz	ijaz	PROPN
gujaf-76	374	6	,	,	PUNCT
gujaf-76	374	7	f.	f.	PROPN
gujaf-76	374	8	&	&	CCONJ
gujaf-76	374	9	naqvi	naqvi	PROPN
gujaf-76	374	10	,	,	PUNCT
gujaf-76	374	11	f.	f.	PROPN
gujaf-76	374	12	(	(	PUNCT
gujaf-76	374	13	2016	2016	NUM
gujaf-76	374	14	)	)	PUNCT
gujaf-76	374	15	.	.	PUNCT
gujaf-76	375	1	financial	financial	ADJ
gujaf-76	375	2	performance	performance	NOUN
gujaf-76	375	3	of	of	ADP
gujaf-76	375	4	firms	firm	NOUN
gujaf-76	375	5	:	:	PUNCT
gujaf-76	375	6	evidence	evidence	NOUN
gujaf-76	375	7	from	from	ADP
gujaf-76	375	8	pakistan	pakistan	PROPN
gujaf-76	375	9	cements	cement	NOUN
gujaf-76	375	10	industry	industry	NOUN
gujaf-76	375	11	.	.	PUNCT
gujaf-76	376	1	journal	journal	PROPN
gujaf-76	376	2	of	of	ADP
gujaf-76	376	3	teaching	teaching	NOUN
gujaf-76	376	4	and	and	CCONJ
gujaf-76	376	5	education	education	NOUN
gujaf-76	376	6	,	,	PUNCT
gujaf-76	376	7	5(01	5(01	NUM
gujaf-76	376	8	)	)	PUNCT
gujaf-76	376	9	,	,	PUNCT
gujaf-76	376	10	81–94	81–94	NUM
gujaf-76	376	11	.	.	PUNCT
gujaf-76	377	1	ndukwe	ndukwe	ADJ
gujaf-76	377	2	,	,	PUNCT
gujaf-76	377	3	m.	m.	NOUN
gujaf-76	377	4	,	,	PUNCT
gujaf-76	377	5	&	&	CCONJ
gujaf-76	377	6	nwakanma	nwakanma	PROPN
gujaf-76	377	7	g.	g.	PROPN
gujaf-76	377	8	(	(	PUNCT
gujaf-76	377	9	2018	2018	NUM
gujaf-76	377	10	)	)	PUNCT
gujaf-76	377	11	.	.	PUNCT
gujaf-76	378	1	sustainable	sustainable	ADJ
gujaf-76	378	2	development	development	NOUN
gujaf-76	378	3	practices	practice	NOUN
gujaf-76	378	4	and	and	CCONJ
gujaf-76	378	5	corporate	corporate	ADJ
gujaf-76	378	6	financial	financial	ADJ
gujaf-76	378	7	performance	performance	NOUN
gujaf-76	378	8	:	:	PUNCT
gujaf-76	378	9	a	a	DET
gujaf-76	378	10	survey	survey	NOUN
gujaf-76	378	11	of	of	ADP
gujaf-76	378	12	selected	select	VERB
gujaf-76	378	13	quoted	quote	VERB
gujaf-76	378	14	companies	company	NOUN
gujaf-76	378	15	in	in	ADP
gujaf-76	378	16	nigeria	nigeria	PROPN
gujaf-76	378	17	:	:	PUNCT
gujaf-76	378	18	asian	asian	PROPN
gujaf-76	378	19	journal	journal	PROPN
gujaf-76	378	20	of	of	ADP
gujaf-76	378	21	economics	economic	NOUN
gujaf-76	378	22	,	,	PUNCT
gujaf-76	378	23	business	business	NOUN
gujaf-76	378	24	and	and	CCONJ
gujaf-76	378	25	accounting	accounting	NOUN
gujaf-76	378	26	,	,	PUNCT
gujaf-76	378	27	7(1	7(1	NUM
gujaf-76	378	28	)	)	PUNCT
gujaf-76	378	29	,	,	PUNCT
gujaf-76	378	30	1	1	NUM
gujaf-76	378	31	-	-	SYM
gujaf-76	378	32	13	13	NUM
gujaf-76	378	33	.	.	PUNCT
gujaf-76	378	34	pouraghajan	pouraghajan	NOUN
gujaf-76	378	35	,	,	PUNCT
gujaf-76	378	36	l.	l.	PROPN
gujaf-76	378	37	,	,	PUNCT
gujaf-76	378	38	malekian	malekian	PROPN
gujaf-76	378	39	,	,	PUNCT
gujaf-76	378	40	k.	k.	PROPN
gujaf-76	378	41	,	,	PUNCT
gujaf-76	378	42	emamgholipour	emamgholipour	PROPN
gujaf-76	378	43	,	,	PUNCT
gujaf-76	378	44	h.	h.	PROPN
gujaf-76	378	45	,	,	PUNCT
gujaf-76	378	46	lotfollahpour	lotfollahpour	PROPN
gujaf-76	378	47	,	,	PUNCT
gujaf-76	378	48	l.	l.	PROPN
gujaf-76	378	49	,	,	PUNCT
gujaf-76	378	50	&	&	CCONJ
gujaf-76	378	51	bagheri	bagheri	PROPN
gujaf-76	378	52	,	,	PUNCT
gujaf-76	378	53	b.	b.	PROPN
gujaf-76	378	54	(	(	PUNCT
gujaf-76	378	55	2012	2012	NUM
gujaf-76	378	56	)	)	PUNCT
gujaf-76	378	57	.	.	PUNCT
gujaf-76	379	1	the	the	DET
gujaf-76	379	2	relationship	relationship	NOUN
gujaf-76	379	3	between	between	ADP
gujaf-76	379	4	capital	capital	NOUN
gujaf-76	379	5	structure	structure	NOUN
gujaf-76	379	6	and	and	CCONJ
gujaf-76	379	7	firm	firm	ADJ
gujaf-76	379	8	performance	performance	NOUN
gujaf-76	379	9	evaluation	evaluation	NOUN
gujaf-76	379	10	measures	measure	NOUN
gujaf-76	379	11	:	:	PUNCT
gujaf-76	379	12	https://www.globalreporting.org/pages/default.aspx	https://www.globalreporting.org/pages/default.aspx	NUM
gujaf-76	379	13	gusau	gusau	ADJ
gujaf-76	379	14	journal	journal	NOUN
gujaf-76	379	15	of	of	ADP
gujaf-76	379	16	accounting	accounting	NOUN
gujaf-76	379	17	and	and	CCONJ
gujaf-76	379	18	finance	finance	NOUN
gujaf-76	379	19	,	,	PUNCT
gujaf-76	379	20	vol	vol	NOUN
gujaf-76	379	21	.	.	PROPN
gujaf-76	379	22	2	2	NUM
gujaf-76	379	23	,	,	PUNCT
gujaf-76	379	24	issue	issue	NOUN
gujaf-76	379	25	3	3	NUM
gujaf-76	379	26	,	,	PUNCT
gujaf-76	379	27	april	april	PROPN
gujaf-76	379	28	,	,	PUNCT
gujaf-76	379	29	2021	2021	NUM
gujaf-76	379	30	16	16	NUM
gujaf-76	379	31	evidence	evidence	NOUN
gujaf-76	379	32	from	from	ADP
gujaf-76	379	33	the	the	DET
gujaf-76	379	34	tehran	tehran	PROPN
gujaf-76	379	35	stock	stock	PROPN
gujaf-76	379	36	exchange	exchange	PROPN
gujaf-76	379	37	.	.	PUNCT
gujaf-76	380	1	international	international	ADJ
gujaf-76	380	2	journal	journal	PROPN
gujaf-76	380	3	of	of	ADP
gujaf-76	380	4	business	business	NOUN
gujaf-76	380	5	and	and	CCONJ
gujaf-76	380	6	commerce	commerce	PROPN
gujaf-76	380	7	,	,	PUNCT
gujaf-76	380	8	1(9	1(9	NUM
gujaf-76	380	9	)	)	PUNCT
gujaf-76	380	10	,	,	PUNCT
gujaf-76	380	11	166	166	NUM
gujaf-76	380	12	-	-	SYM
gujaf-76	380	13	188	188	NUM
gujaf-76	380	14	.	.	PUNCT
gujaf-76	381	1	rosikah	rosikah	PROPN
gujaf-76	381	2	,	,	PUNCT
gujaf-76	381	3	prananingrum	prananingrum	PROPN
gujaf-76	381	4	,	,	PUNCT
gujaf-76	381	5	d.	d.	PROPN
gujaf-76	381	6	k.	k.	PROPN
gujaf-76	381	7	,	,	PUNCT
gujaf-76	381	8	muthalib	muthalib	PROPN
gujaf-76	381	9	,	,	PUNCT
gujaf-76	381	10	d.	d.	PROPN
gujaf-76	381	11	a.	a.	PROPN
gujaf-76	381	12	,	,	PUNCT
gujaf-76	381	13	azis	azi	NOUN
gujaf-76	381	14	,	,	PUNCT
gujaf-76	381	15	m.	m.	NOUN
gujaf-76	381	16	i.	i.	PROPN
gujaf-76	381	17	,	,	PUNCT
gujaf-76	381	18	&	&	CCONJ
gujaf-76	381	19	rohansyah	rohansyah	PROPN
gujaf-76	381	20	,	,	PUNCT
gujaf-76	381	21	m.	m.	NOUN
gujaf-76	381	22	(	(	PUNCT
gujaf-76	381	23	2018	2018	NUM
gujaf-76	381	24	)	)	PUNCT
gujaf-76	381	25	.	.	PUNCT
gujaf-76	382	1	effects	effect	NOUN
gujaf-76	382	2	of	of	ADP
gujaf-76	382	3	return	return	NOUN
gujaf-76	382	4	on	on	ADP
gujaf-76	382	5	assets	asset	NOUN
gujaf-76	382	6	return	return	VERB
gujaf-76	382	7	on	on	ADP
gujaf-76	382	8	equity	equity	NOUN
gujaf-76	382	9	,	,	PUNCT
gujaf-76	382	10	earning	earn	VERB
gujaf-76	382	11	per	per	ADP
gujaf-76	382	12	share	share	NOUN
gujaf-76	382	13	on	on	ADP
gujaf-76	382	14	corporate	corporate	ADJ
gujaf-76	382	15	value	value	NOUN
gujaf-76	382	16	.	.	PUNCT
gujaf-76	383	1	the	the	DET
gujaf-76	383	2	international	international	ADJ
gujaf-76	383	3	journal	journal	NOUN
gujaf-76	383	4	of	of	ADP
gujaf-76	383	5	engineering	engineering	NOUN
gujaf-76	383	6	and	and	CCONJ
gujaf-76	383	7	science	science	NOUN
gujaf-76	383	8	(	(	PUNCT
gujaf-76	383	9	ijes	ijes	PROPN
gujaf-76	383	10	)	)	PUNCT
gujaf-76	383	11	.	.	PUNCT
gujaf-76	384	1	7(3	7(3	NUM
gujaf-76	384	2	)	)	PUNCT
gujaf-76	384	3	,	,	PUNCT
gujaf-76	384	4	6	6	NUM
gujaf-76	384	5	-	-	SYM
gujaf-76	384	6	14	14	NUM
gujaf-76	384	7	.	.	PUNCT
gujaf-76	384	8	doi:10.9790/1813	doi:10.9790/1813	NOUN
gujaf-76	384	9	-	-	PUNCT
gujaf-76	384	10	0703010614	0703010614	NUM
gujaf-76	384	11	.	.	PUNCT
gujaf-76	385	1	siew	siew	PROPN
gujaf-76	385	2	,	,	PUNCT
gujaf-76	385	3	r.	r.	PROPN
gujaf-76	385	4	y.	y.	PROPN
gujaf-76	385	5	j.	j.	PROPN
gujaf-76	385	6	,	,	PUNCT
gujaf-76	385	7	balatbat	balatbat	PROPN
gujaf-76	385	8	,	,	PUNCT
gujaf-76	385	9	m.	m.	PROPN
gujaf-76	385	10	c.	c.	PROPN
gujaf-76	385	11	a.	a.	PROPN
gujaf-76	385	12	,	,	PUNCT
gujaf-76	385	13	&	&	CCONJ
gujaf-76	385	14	carmichael	carmichael	PROPN
gujaf-76	385	15	,	,	PUNCT
gujaf-76	385	16	d.	d.	PROPN
gujaf-76	385	17	g.	g.	PROPN
gujaf-76	385	18	(	(	PUNCT
gujaf-76	385	19	2013	2013	NUM
gujaf-76	385	20	)	)	PUNCT
gujaf-76	385	21	.	.	PUNCT
gujaf-76	386	1	the	the	DET
gujaf-76	386	2	relationship	relationship	NOUN
gujaf-76	386	3	between	between	ADP
gujaf-76	386	4	sustainability	sustainability	NOUN
gujaf-76	386	5	practices	practice	NOUN
gujaf-76	386	6	and	and	CCONJ
gujaf-76	386	7	financial	financial	ADJ
gujaf-76	386	8	performance	performance	NOUN
gujaf-76	386	9	of	of	ADP
gujaf-76	386	10	construction	construction	NOUN
gujaf-76	386	11	companies	company	NOUN
gujaf-76	386	12	,	,	PUNCT
gujaf-76	386	13	smart	smart	ADJ
gujaf-76	386	14	and	and	CCONJ
gujaf-76	386	15	sustainable	sustainable	ADJ
gujaf-76	386	16	built	build	VERB
gujaf-76	386	17	environment	environment	NOUN
gujaf-76	386	18	,	,	PUNCT
gujaf-76	386	19	2(1	2(1	NUM
gujaf-76	386	20	)	)	PUNCT
gujaf-76	386	21	,	,	PUNCT
gujaf-76	386	22	6	6	NUM
gujaf-76	386	23	–	–	SYM
gujaf-76	386	24	27	27	NUM
gujaf-76	386	25	,	,	PUNCT
gujaf-76	386	26	http://dx.doi.org/10.1108/20466091311325827	http://dx.doi.org/10.1108/20466091311325827	NOUN
gujaf-76	386	27	.	.	PUNCT
gujaf-76	387	1	whetman	whetman	ADV
gujaf-76	387	2	,	,	PUNCT
gujaf-76	387	3	l.	l.	PROPN
gujaf-76	387	4	l.	l.	PROPN
gujaf-76	387	5	(	(	PUNCT
gujaf-76	387	6	2017	2017	NUM
gujaf-76	387	7	)	)	PUNCT
gujaf-76	387	8	.	.	PUNCT
gujaf-76	388	1	the	the	DET
gujaf-76	388	2	impact	impact	NOUN
gujaf-76	388	3	of	of	ADP
gujaf-76	388	4	sustainability	sustainability	NOUN
gujaf-76	388	5	reporting	report	VERB
gujaf-76	388	6	on	on	ADP
gujaf-76	388	7	firm	firm	ADJ
gujaf-76	388	8	profitability	profitability	NOUN
gujaf-76	388	9	.	.	PUNCT
gujaf-76	389	1	undergraduate	undergraduate	ADJ
gujaf-76	389	2	economic	economic	ADJ
gujaf-76	389	3	review	review	NOUN
gujaf-76	389	4	.	.	PUNCT
gujaf-76	390	1	14(1	14(1	NUM
gujaf-76	390	2	)	)	PUNCT
gujaf-76	390	3	.	.	PUNCT
gujaf-76	391	1	yahaya	yahaya	PROPN
gujaf-76	391	2	,	,	PUNCT
gujaf-76	391	3	o.	o.	NOUN
gujaf-76	391	4	a.	a.	NOUN
gujaf-76	391	5	(	(	PUNCT
gujaf-76	391	6	2018	2018	NUM
gujaf-76	391	7	)	)	PUNCT
gujaf-76	391	8	.	.	PUNCT
gujaf-76	392	1	ennvironmental	ennvironmental	ADJ
gujaf-76	392	2	reporting	reporting	NOUN
gujaf-76	392	3	practice	practice	NOUN
gujaf-76	392	4	and	and	CCONJ
gujaf-76	392	5	financial	financial	ADJ
gujaf-76	392	6	performance	performance	NOUN
gujaf-76	392	7	of	of	ADP
gujaf-76	392	8	listed	list	VERB
gujaf-76	392	9	environmentally	environmentally	ADV
gujaf-76	392	10	sensitive	sensitive	ADJ
gujaf-76	392	11	firms	firm	NOUN
gujaf-76	392	12	in	in	ADP
gujaf-76	392	13	nigeria	nigeria	PROPN
gujaf-76	392	14	,	,	PUNCT
gujaf-76	392	15	journal	journal	NOUN
gujaf-76	392	16	of	of	ADP
gujaf-76	392	17	environmental	environmental	ADJ
gujaf-76	392	18	and	and	CCONJ
gujaf-76	392	19	social	social	ADJ
gujaf-76	392	20	sciences	science	NOUN
gujaf-76	392	21	,	,	PUNCT
gujaf-76	392	22	24(2	24(2	NUM
gujaf-76	392	23	)	)	PUNCT
gujaf-76	392	24	,	,	PUNCT
gujaf-76	392	25	403	403	NUM
gujaf-76	392	26	-	-	SYM
gujaf-76	392	27	412	412	NUM
gujaf-76	392	28	.	.	PUNCT
gujaf-76	393	1	gusau	gusau	PROPN
gujaf-76	393	2	journal	journal	PROPN
gujaf-76	393	3	of	of	ADP
gujaf-76	393	4	accounting	accounting	NOUN
gujaf-76	393	5	and	and	CCONJ
gujaf-76	393	6	finance	finance	NOUN
gujaf-76	393	7	,	,	PUNCT
gujaf-76	393	8	vol	vol	NOUN
gujaf-76	393	9	.	.	PROPN
gujaf-76	393	10	2	2	NUM
gujaf-76	393	11	,	,	PUNCT
gujaf-76	393	12	issue	issue	NOUN
gujaf-76	393	13	3	3	NUM
gujaf-76	393	14	,	,	PUNCT
gujaf-76	393	15	april	april	PROPN
gujaf-76	393	16	,	,	PUNCT
gujaf-76	393	17	2021	2021	NUM
gujaf-76	393	18	17	17	NUM