id	sid	tid	token	lemma	pos
gujaf-77	1	1	gusau	gusau	PROPN
gujaf-77	1	2	journal	journal	NOUN
gujaf-77	1	3	of	of	ADP
gujaf-77	1	4	accounting	accounting	NOUN
gujaf-77	1	5	and	and	CCONJ
gujaf-77	1	6	finance	finance	NOUN
gujaf-77	1	7	,	,	PUNCT
gujaf-77	1	8	vol	vol	NOUN
gujaf-77	1	9	.	.	PROPN
gujaf-77	1	10	2	2	NUM
gujaf-77	1	11	,	,	PUNCT
gujaf-77	1	12	issue	issue	NOUN
gujaf-77	1	13	3	3	NUM
gujaf-77	1	14	,	,	PUNCT
gujaf-77	1	15	april	april	PROPN
gujaf-77	1	16	,	,	PUNCT
gujaf-77	1	17	2021	2021	NUM
gujaf-77	1	18	1	1	NUM
gujaf-77	1	19	gusau	gusau	ADJ
gujaf-77	1	20	journal	journal	NOUN
gujaf-77	1	21	of	of	ADP
gujaf-77	1	22	accounting	accounting	NOUN
gujaf-77	1	23	and	and	CCONJ
gujaf-77	1	24	finance	finance	NOUN
gujaf-77	1	25	(	(	PUNCT
gujaf-77	1	26	gujaf	gujaf	NOUN
gujaf-77	1	27	)	)	PUNCT
gujaf-77	1	28	vol	vol	NOUN
gujaf-77	1	29	.	.	NOUN
gujaf-77	1	30	2	2	NUM
gujaf-77	1	31	issue	issue	NOUN
gujaf-77	1	32	3	3	NUM
gujaf-77	1	33	,	,	PUNCT
gujaf-77	1	34	april	april	PROPN
gujaf-77	1	35	,	,	PUNCT
gujaf-77	1	36	2021	2021	NUM
gujaf-77	1	37	issn	issn	X
gujaf-77	1	38	:	:	PUNCT
gujaf-77	1	39	2756	2756	NUM
gujaf-77	1	40	-	-	PUNCT
gujaf-77	1	41	665x	665x	NOUN
gujaf-77	1	42	a	a	DET
gujaf-77	1	43	publication	publication	NOUN
gujaf-77	1	44	of	of	ADP
gujaf-77	1	45	department	department	NOUN
gujaf-77	1	46	of	of	ADP
gujaf-77	1	47	accounting	accounting	NOUN
gujaf-77	1	48	and	and	CCONJ
gujaf-77	1	49	finance	finance	NOUN
gujaf-77	1	50	,	,	PUNCT
gujaf-77	1	51	faculty	faculty	NOUN
gujaf-77	1	52	of	of	ADP
gujaf-77	1	53	management	management	NOUN
gujaf-77	1	54	and	and	CCONJ
gujaf-77	1	55	social	social	ADJ
gujaf-77	1	56	sciences	science	NOUN
gujaf-77	1	57	,	,	PUNCT
gujaf-77	1	58	federal	federal	ADJ
gujaf-77	1	59	university	university	NOUN
gujaf-77	1	60	gusau	gusau	NOUN
gujaf-77	1	61	,	,	PUNCT
gujaf-77	1	62	zamfara	zamfara	PROPN
gujaf-77	1	63	state	state	PROPN
gujaf-77	1	64	–	–	PUNCT
gujaf-77	1	65	nigeria	nigeria	PROPN
gujaf-77	1	66	gusau	gusau	PROPN
gujaf-77	1	67	journal	journal	PROPN
gujaf-77	1	68	of	of	ADP
gujaf-77	1	69	accounting	accounting	NOUN
gujaf-77	1	70	and	and	CCONJ
gujaf-77	1	71	finance	finance	NOUN
gujaf-77	1	72	,	,	PUNCT
gujaf-77	1	73	vol	vol	NOUN
gujaf-77	1	74	.	.	PROPN
gujaf-77	1	75	2	2	NUM
gujaf-77	1	76	,	,	PUNCT
gujaf-77	1	77	issue	issue	NOUN
gujaf-77	1	78	3	3	NUM
gujaf-77	1	79	,	,	PUNCT
gujaf-77	1	80	april	april	PROPN
gujaf-77	1	81	,	,	PUNCT
gujaf-77	1	82	2021	2021	NUM
gujaf-77	1	83	2	2	NUM
gujaf-77	1	84	effect	effect	NOUN
gujaf-77	1	85	of	of	ADP
gujaf-77	1	86	board	board	NOUN
gujaf-77	1	87	characteristics	characteristic	NOUN
gujaf-77	1	88	on	on	ADP
gujaf-77	1	89	social	social	ADJ
gujaf-77	1	90	and	and	CCONJ
gujaf-77	1	91	environmental	environmental	ADJ
gujaf-77	1	92	disclosure	disclosure	NOUN
gujaf-77	1	93	of	of	ADP
gujaf-77	1	94	listed	list	VERB
gujaf-77	1	95	environmentally	environmentally	ADV
gujaf-77	1	96	sensitive	sensitive	ADJ
gujaf-77	1	97	firms	firm	NOUN
gujaf-77	1	98	in	in	ADP
gujaf-77	1	99	nigeria	nigeria	PROPN
gujaf-77	1	100	salawu	salawu	VERB
gujaf-77	1	101	moruff	moruff	PROPN
gujaf-77	1	102	adeyemi	adeyemi	PROPN
gujaf-77	1	103	department	department	PROPN
gujaf-77	1	104	of	of	ADP
gujaf-77	1	105	accounting	account	VERB
gujaf-77	1	106	abu	abu	PROPN
gujaf-77	1	107	business	business	PROPN
gujaf-77	1	108	school	school	PROPN
gujaf-77	1	109	ahmadu	ahmadu	PROPN
gujaf-77	1	110	bello	bello	PROPN
gujaf-77	1	111	university	university	PROPN
gujaf-77	1	112	,	,	PUNCT
gujaf-77	1	113	zaria	zaria	PROPN
gujaf-77	1	114	+2348058015423	+2348058015423	NUM
gujaf-77	1	115	,	,	PUNCT
gujaf-77	1	116	salawumoruff@gmail.com	salawumoruff@gmail.com	X
gujaf-77	2	1	muhammed	muhamme	VERB
gujaf-77	2	2	tahir	tahir	PROPN
gujaf-77	2	3	dahiru	dahiru	PROPN
gujaf-77	2	4	phd	phd	PROPN
gujaf-77	2	5	department	department	PROPN
gujaf-77	2	6	of	of	ADP
gujaf-77	2	7	accounting	accounting	PROPN
gujaf-77	2	8	abu	abu	PROPN
gujaf-77	2	9	business	business	PROPN
gujaf-77	2	10	school	school	PROPN
gujaf-77	2	11	ahmadu	ahmadu	PROPN
gujaf-77	2	12	bello	bello	PROPN
gujaf-77	2	13	university	university	NOUN
gujaf-77	2	14	,	,	PUNCT
gujaf-77	2	15	zaria	zaria	PROPN
gujaf-77	2	16	+2348039202520	+2348039202520	NUM
gujaf-77	2	17	,	,	PUNCT
gujaf-77	2	18	mmtahir101@gmail.com	mmtahir101@gmail.com	X
gujaf-77	2	19	garba	garba	PROPN
gujaf-77	2	20	ado	ado	PROPN
gujaf-77	2	21	phd	phd	PROPN
gujaf-77	2	22	department	department	PROPN
gujaf-77	2	23	of	of	ADP
gujaf-77	2	24	economics	economics	PROPN
gujaf-77	2	25	abu	abu	PROPN
gujaf-77	2	26	business	business	PROPN
gujaf-77	2	27	school	school	PROPN
gujaf-77	2	28	ahmadu	ahmadu	PROPN
gujaf-77	2	29	bello	bello	PROPN
gujaf-77	2	30	university	university	PROPN
gujaf-77	2	31	,	,	PUNCT
gujaf-77	2	32	zaria	zaria	PROPN
gujaf-77	2	33	+2349078535313	+2349078535313	PROPN
gujaf-77	2	34	,	,	PUNCT
gujaf-77	2	35	gaindabawa10@yahoo.com	gaindabawa10@yahoo.com	X
gujaf-77	2	36	professor	professor	PROPN
gujaf-77	2	37	salisu	salisu	PROPN
gujaf-77	2	38	mamman	mamman	PROPN
gujaf-77	2	39	phd	phd	PROPN
gujaf-77	2	40	department	department	PROPN
gujaf-77	2	41	of	of	ADP
gujaf-77	2	42	accounting	accounting	PROPN
gujaf-77	2	43	abu	abu	PROPN
gujaf-77	2	44	business	business	PROPN
gujaf-77	2	45	school	school	PROPN
gujaf-77	2	46	ahmadu	ahmadu	PROPN
gujaf-77	2	47	bello	bello	PROPN
gujaf-77	2	48	university	university	NOUN
gujaf-77	2	49	,	,	PUNCT
gujaf-77	2	50	zaria	zaria	PROPN
gujaf-77	2	51	+2348030680907	+2348030680907	PROPN
gujaf-77	2	52	,	,	PUNCT
gujaf-77	2	53	salismy@gmail.com	salismy@gmail.com	X
gujaf-77	2	54	abstract	abstract	ADJ
gujaf-77	2	55	social	social	ADJ
gujaf-77	2	56	and	and	CCONJ
gujaf-77	2	57	environmental	environmental	ADJ
gujaf-77	2	58	disclosure	disclosure	NOUN
gujaf-77	2	59	has	have	AUX
gujaf-77	2	60	been	be	AUX
gujaf-77	2	61	at	at	ADP
gujaf-77	2	62	its	its	PRON
gujaf-77	2	63	adoption	adoption	NOUN
gujaf-77	2	64	phase	phase	NOUN
gujaf-77	2	65	in	in	ADP
gujaf-77	2	66	nigeria	nigeria	PROPN
gujaf-77	2	67	despite	despite	SCONJ
gujaf-77	2	68	the	the	DET
gujaf-77	2	69	trend	trend	NOUN
gujaf-77	2	70	of	of	ADP
gujaf-77	2	71	disclosure	disclosure	NOUN
gujaf-77	2	72	practices	practice	NOUN
gujaf-77	2	73	by	by	ADP
gujaf-77	2	74	firms	firm	NOUN
gujaf-77	2	75	around	around	ADP
gujaf-77	2	76	the	the	DET
gujaf-77	2	77	world	world	NOUN
gujaf-77	2	78	.	.	PUNCT
gujaf-77	3	1	as	as	ADP
gujaf-77	3	2	a	a	DET
gujaf-77	3	3	step	step	NOUN
gujaf-77	3	4	towards	towards	ADP
gujaf-77	3	5	addressing	address	VERB
gujaf-77	3	6	this	this	DET
gujaf-77	3	7	shortcoming	shortcoming	NOUN
gujaf-77	3	8	,	,	PUNCT
gujaf-77	3	9	the	the	DET
gujaf-77	3	10	paper	paper	NOUN
gujaf-77	3	11	examined	examine	VERB
gujaf-77	3	12	board	board	NOUN
gujaf-77	3	13	characteristics	characteristic	NOUN
gujaf-77	3	14	and	and	CCONJ
gujaf-77	3	15	their	their	PRON
gujaf-77	3	16	effects	effect	NOUN
gujaf-77	3	17	on	on	ADP
gujaf-77	3	18	social	social	ADJ
gujaf-77	3	19	and	and	CCONJ
gujaf-77	3	20	environmental	environmental	ADJ
gujaf-77	3	21	disclosure	disclosure	NOUN
gujaf-77	3	22	in	in	ADP
gujaf-77	3	23	nigeria	nigeria	PROPN
gujaf-77	3	24	.	.	PUNCT
gujaf-77	4	1	mixed	mixed	ADJ
gujaf-77	4	2	theoretical	theoretical	ADJ
gujaf-77	4	3	approach	approach	NOUN
gujaf-77	4	4	was	be	AUX
gujaf-77	4	5	deployed	deploy	VERB
gujaf-77	4	6	in	in	ADP
gujaf-77	4	7	explaining	explain	VERB
gujaf-77	4	8	relationship	relationship	NOUN
gujaf-77	4	9	between	between	ADP
gujaf-77	4	10	board	board	NOUN
gujaf-77	4	11	characteristics	characteristic	NOUN
gujaf-77	4	12	and	and	CCONJ
gujaf-77	4	13	social	social	ADJ
gujaf-77	4	14	and	and	CCONJ
gujaf-77	4	15	environmental	environmental	ADJ
gujaf-77	4	16	disclosure	disclosure	NOUN
gujaf-77	4	17	.	.	PUNCT
gujaf-77	5	1	companies	company	NOUN
gujaf-77	5	2	were	be	AUX
gujaf-77	5	3	graded	grade	VERB
gujaf-77	5	4	on	on	ADP
gujaf-77	5	5	their	their	PRON
gujaf-77	5	6	social	social	ADJ
gujaf-77	5	7	and	and	CCONJ
gujaf-77	5	8	environmental	environmental	ADJ
gujaf-77	5	9	disclosure	disclosure	NOUN
gujaf-77	5	10	performance	performance	NOUN
gujaf-77	5	11	using	use	VERB
gujaf-77	5	12	the	the	DET
gujaf-77	5	13	global	global	ADJ
gujaf-77	5	14	reporting	reporting	NOUN
gujaf-77	5	15	initiative	initiative	NOUN
gujaf-77	5	16	(	(	PUNCT
gujaf-77	5	17	gri	gri	PROPN
gujaf-77	5	18	)	)	PUNCT
gujaf-77	5	19	index	index	NOUN
gujaf-77	5	20	.	.	PUNCT
gujaf-77	6	1	for	for	ADP
gujaf-77	6	2	a	a	DET
gujaf-77	6	3	period	period	NOUN
gujaf-77	6	4	of	of	ADP
gujaf-77	6	5	seven	seven	NUM
gujaf-77	6	6	years	year	NOUN
gujaf-77	6	7	(	(	PUNCT
gujaf-77	6	8	2012	2012	NUM
gujaf-77	6	9	2018	2018	NUM
gujaf-77	6	10	)	)	PUNCT
gujaf-77	6	11	,	,	PUNCT
gujaf-77	6	12	data	datum	NOUN
gujaf-77	6	13	were	be	AUX
gujaf-77	6	14	obtained	obtain	VERB
gujaf-77	6	15	from	from	ADP
gujaf-77	6	16	the	the	DET
gujaf-77	6	17	published	publish	VERB
gujaf-77	6	18	annual	annual	ADJ
gujaf-77	6	19	reports	report	NOUN
gujaf-77	6	20	of	of	ADP
gujaf-77	6	21	fifty	fifty	NUM
gujaf-77	6	22	(	(	PUNCT
gujaf-77	6	23	50	50	NUM
gujaf-77	6	24	)	)	PUNCT
gujaf-77	6	25	selected	select	VERB
gujaf-77	6	26	environmentally	environmentally	ADV
gujaf-77	6	27	sensitive	sensitive	ADJ
gujaf-77	6	28	enterprises	enterprise	NOUN
gujaf-77	6	29	listed	list	VERB
gujaf-77	6	30	on	on	ADP
gujaf-77	6	31	the	the	DET
gujaf-77	6	32	website	website	NOUN
gujaf-77	6	33	of	of	ADP
gujaf-77	6	34	the	the	DET
gujaf-77	6	35	nigerian	nigerian	ADJ
gujaf-77	6	36	exchange	exchange	NOUN
gujaf-77	6	37	group	group	NOUN
gujaf-77	6	38	as	as	ADP
gujaf-77	6	39	of	of	ADP
gujaf-77	6	40	2019	2019	NUM
gujaf-77	6	41	.	.	PUNCT
gujaf-77	7	1	panel	panel	NOUN
gujaf-77	7	2	corrected	correct	VERB
gujaf-77	7	3	standard	standard	ADJ
gujaf-77	7	4	error	error	NOUN
gujaf-77	7	5	(	(	PUNCT
gujaf-77	7	6	pcse	pcse	NOUN
gujaf-77	7	7	)	)	PUNCT
gujaf-77	7	8	regression	regression	NOUN
gujaf-77	7	9	was	be	AUX
gujaf-77	7	10	found	find	VERB
gujaf-77	7	11	appropriate	appropriate	ADJ
gujaf-77	7	12	in	in	ADP
gujaf-77	7	13	testing	test	VERB
gujaf-77	7	14	the	the	DET
gujaf-77	7	15	hypotheses	hypothesis	NOUN
gujaf-77	7	16	.	.	PUNCT
gujaf-77	8	1	board	board	NOUN
gujaf-77	8	2	size	size	NOUN
gujaf-77	8	3	,	,	PUNCT
gujaf-77	8	4	board	board	NOUN
gujaf-77	8	5	expertise	expertise	NOUN
gujaf-77	8	6	,	,	PUNCT
gujaf-77	8	7	board	board	NOUN
gujaf-77	8	8	independence	independence	NOUN
gujaf-77	8	9	and	and	CCONJ
gujaf-77	8	10	board	board	NOUN
gujaf-77	8	11	gender	gender	NOUN
gujaf-77	8	12	diversity	diversity	NOUN
gujaf-77	8	13	were	be	AUX
gujaf-77	8	14	found	find	VERB
gujaf-77	8	15	to	to	PART
gujaf-77	8	16	be	be	AUX
gujaf-77	8	17	positive	positive	ADJ
gujaf-77	8	18	and	and	CCONJ
gujaf-77	8	19	significant	significant	ADJ
gujaf-77	8	20	to	to	ADP
gujaf-77	8	21	social	social	ADJ
gujaf-77	8	22	and	and	CCONJ
gujaf-77	8	23	environmental	environmental	ADJ
gujaf-77	8	24	disclosure	disclosure	NOUN
gujaf-77	8	25	.	.	PUNCT
gujaf-77	9	1	the	the	DET
gujaf-77	9	2	study	study	NOUN
gujaf-77	9	3	concluded	conclude	VERB
gujaf-77	9	4	that	that	SCONJ
gujaf-77	9	5	board	board	NOUN
gujaf-77	9	6	characteristics	characteristic	NOUN
gujaf-77	9	7	impact	impact	NOUN
gujaf-77	9	8	social	social	ADJ
gujaf-77	9	9	and	and	CCONJ
gujaf-77	9	10	environmental	environmental	ADJ
gujaf-77	9	11	disclosure	disclosure	NOUN
gujaf-77	9	12	and	and	CCONJ
gujaf-77	9	13	further	far	ADV
gujaf-77	9	14	recommends	recommend	VERB
gujaf-77	9	15	that	that	SCONJ
gujaf-77	9	16	listed	list	VERB
gujaf-77	9	17	firms	firm	NOUN
gujaf-77	9	18	should	should	AUX
gujaf-77	9	19	comply	comply	VERB
gujaf-77	9	20	adequately	adequately	ADV
gujaf-77	9	21	with	with	ADP
gujaf-77	9	22	corporate	corporate	ADJ
gujaf-77	9	23	governance	governance	NOUN
gujaf-77	9	24	requirements	requirement	NOUN
gujaf-77	9	25	related	relate	VERB
gujaf-77	9	26	to	to	ADP
gujaf-77	9	27	board	board	NOUN
gujaf-77	9	28	characteristics	characteristic	NOUN
gujaf-77	9	29	to	to	PART
gujaf-77	9	30	ensure	ensure	VERB
gujaf-77	9	31	that	that	SCONJ
gujaf-77	9	32	social	social	ADJ
gujaf-77	9	33	and	and	CCONJ
gujaf-77	9	34	environmental	environmental	ADJ
gujaf-77	9	35	disclosure	disclosure	NOUN
gujaf-77	9	36	is	be	AUX
gujaf-77	9	37	not	not	PART
gujaf-77	9	38	compromised	compromise	VERB
gujaf-77	9	39	.	.	PUNCT
gujaf-77	10	1	keywords	keyword	NOUN
gujaf-77	10	2	:	:	PUNCT
gujaf-77	10	3	board	board	NOUN
gujaf-77	10	4	characteristics	characteristic	NOUN
gujaf-77	10	5	,	,	PUNCT
gujaf-77	10	6	social	social	ADJ
gujaf-77	10	7	and	and	CCONJ
gujaf-77	10	8	environmental	environmental	ADJ
gujaf-77	10	9	disclosure	disclosure	NOUN
gujaf-77	10	10	,	,	PUNCT
gujaf-77	10	11	global	global	ADJ
gujaf-77	10	12	reporting	reporting	NOUN
gujaf-77	10	13	initiative	initiative	NOUN
gujaf-77	10	14	1	1	NUM
gujaf-77	10	15	.	.	PUNCT
gujaf-77	10	16	introduction	introduction	NOUN
gujaf-77	10	17	the	the	DET
gujaf-77	10	18	inclusion	inclusion	NOUN
gujaf-77	10	19	of	of	ADP
gujaf-77	10	20	social	social	ADJ
gujaf-77	10	21	and	and	CCONJ
gujaf-77	10	22	environmental	environmental	ADJ
gujaf-77	10	23	information	information	NOUN
gujaf-77	10	24	(	(	PUNCT
gujaf-77	10	25	sei	sei	ADJ
gujaf-77	10	26	)	)	PUNCT
gujaf-77	10	27	among	among	ADP
gujaf-77	10	28	firms	firm	NOUN
gujaf-77	10	29	trading	trade	VERB
gujaf-77	10	30	in	in	ADP
gujaf-77	10	31	nigeria	nigeria	PROPN
gujaf-77	10	32	has	have	AUX
gujaf-77	10	33	not	not	PART
gujaf-77	10	34	been	be	AUX
gujaf-77	10	35	given	give	VERB
gujaf-77	10	36	considerable	considerable	ADJ
gujaf-77	10	37	adherence	adherence	NOUN
gujaf-77	10	38	despite	despite	SCONJ
gujaf-77	10	39	the	the	DET
gujaf-77	10	40	rate	rate	NOUN
gujaf-77	10	41	of	of	ADP
gujaf-77	10	42	awareness	awareness	NOUN
gujaf-77	10	43	globally	globally	ADV
gujaf-77	10	44	and	and	CCONJ
gujaf-77	10	45	the	the	DET
gujaf-77	10	46	move	move	NOUN
gujaf-77	10	47	by	by	ADP
gujaf-77	10	48	multinationals	multinational	NOUN
gujaf-77	10	49	to	to	PART
gujaf-77	10	50	protect	protect	VERB
gujaf-77	10	51	social	social	ADJ
gujaf-77	10	52	and	and	CCONJ
gujaf-77	10	53	environmental	environmental	ADJ
gujaf-77	10	54	values	value	NOUN
gujaf-77	10	55	(	(	PUNCT
gujaf-77	10	56	umukoro	umukoro	INTJ
gujaf-77	10	57	et	et	PROPN
gujaf-77	10	58	al	al	PROPN
gujaf-77	10	59	.	.	PROPN
gujaf-77	10	60	,	,	PUNCT
gujaf-77	10	61	2019	2019	NUM
gujaf-77	10	62	)	)	PUNCT
gujaf-77	10	63	.	.	PUNCT
gujaf-77	11	1	amaechi	amaechi	NOUN
gujaf-77	11	2	and	and	CCONJ
gujaf-77	11	3	nwankwoeke	nwankwoeke	ADJ
gujaf-77	11	4	(	(	PUNCT
gujaf-77	11	5	2017	2017	NUM
gujaf-77	11	6	)	)	PUNCT
gujaf-77	11	7	provided	provide	VERB
gujaf-77	11	8	empirical	empirical	ADJ
gujaf-77	11	9	evidence	evidence	NOUN
gujaf-77	11	10	that	that	SCONJ
gujaf-77	11	11	businesses	business	NOUN
gujaf-77	11	12	today	today	NOUN
gujaf-77	11	13	face	face	VERB
gujaf-77	11	14	significant	significant	ADJ
gujaf-77	11	15	social	social	ADJ
gujaf-77	11	16	mailto:gaindabawa10@yahoo.com	mailto:gaindabawa10@yahoo.com	PROPN
gujaf-77	11	17	gusau	gusau	PROPN
gujaf-77	11	18	journal	journal	PROPN
gujaf-77	11	19	of	of	ADP
gujaf-77	11	20	accounting	accounting	NOUN
gujaf-77	11	21	and	and	CCONJ
gujaf-77	11	22	finance	finance	NOUN
gujaf-77	11	23	,	,	PUNCT
gujaf-77	11	24	vol	vol	NOUN
gujaf-77	11	25	.	.	PROPN
gujaf-77	11	26	2	2	NUM
gujaf-77	11	27	,	,	PUNCT
gujaf-77	11	28	issue	issue	NOUN
gujaf-77	11	29	3	3	NUM
gujaf-77	11	30	,	,	PUNCT
gujaf-77	11	31	april	april	PROPN
gujaf-77	11	32	,	,	PUNCT
gujaf-77	11	33	2021	2021	NUM
gujaf-77	11	34	3	3	NUM
gujaf-77	11	35	and	and	CCONJ
gujaf-77	11	36	environmental	environmental	ADJ
gujaf-77	11	37	disclosure	disclosure	NOUN
gujaf-77	11	38	(	(	PUNCT
gujaf-77	11	39	sed	sed	ADJ
gujaf-77	11	40	)	)	PUNCT
gujaf-77	11	41	challenges	challenge	NOUN
gujaf-77	11	42	that	that	PRON
gujaf-77	11	43	pose	pose	VERB
gujaf-77	11	44	risks	risk	NOUN
gujaf-77	11	45	to	to	ADP
gujaf-77	11	46	their	their	PRON
gujaf-77	11	47	potentials	potential	NOUN
gujaf-77	11	48	to	to	PART
gujaf-77	11	49	achieve	achieve	VERB
gujaf-77	11	50	sustainable	sustainable	ADJ
gujaf-77	11	51	growth	growth	NOUN
gujaf-77	11	52	.	.	PUNCT
gujaf-77	12	1	there	there	PRON
gujaf-77	12	2	is	be	VERB
gujaf-77	12	3	need	need	NOUN
gujaf-77	12	4	to	to	PART
gujaf-77	12	5	treat	treat	VERB
gujaf-77	12	6	sed	se	VERB
gujaf-77	12	7	as	as	ADP
gujaf-77	12	8	fundamentals	fundamental	NOUN
gujaf-77	12	9	rather	rather	ADV
gujaf-77	12	10	than	than	ADP
gujaf-77	12	11	alternative	alternative	ADJ
gujaf-77	12	12	data	datum	NOUN
gujaf-77	12	13	in	in	ADP
gujaf-77	12	14	published	publish	VERB
gujaf-77	12	15	annual	annual	ADJ
gujaf-77	12	16	reports	report	NOUN
gujaf-77	12	17	(	(	PUNCT
gujaf-77	12	18	kaya	kaya	PROPN
gujaf-77	12	19	,	,	PUNCT
gujaf-77	12	20	2016	2016	NUM
gujaf-77	12	21	)	)	PUNCT
gujaf-77	12	22	.	.	PUNCT
gujaf-77	13	1	aside	aside	ADV
gujaf-77	13	2	from	from	ADP
gujaf-77	13	3	the	the	DET
gujaf-77	13	4	nigerian	nigerian	ADJ
gujaf-77	13	5	stock	stock	NOUN
gujaf-77	13	6	exchange	exchange	PROPN
gujaf-77	13	7	(	(	PUNCT
gujaf-77	13	8	nse	nse	NOUN
gujaf-77	13	9	)	)	PUNCT
gujaf-77	13	10	that	that	PRON
gujaf-77	13	11	charged	charge	VERB
gujaf-77	13	12	listed	list	VERB
gujaf-77	13	13	firms	firm	NOUN
gujaf-77	13	14	in	in	ADP
gujaf-77	13	15	nigeria	nigeria	PROPN
gujaf-77	13	16	to	to	PART
gujaf-77	13	17	make	make	VERB
gujaf-77	13	18	known	know	VERB
gujaf-77	13	19	their	their	PRON
gujaf-77	13	20	social	social	ADJ
gujaf-77	13	21	and	and	CCONJ
gujaf-77	13	22	environmental	environmental	ADJ
gujaf-77	13	23	commitments	commitment	NOUN
gujaf-77	13	24	alongside	alongside	ADP
gujaf-77	13	25	their	their	PRON
gujaf-77	13	26	financials	financial	NOUN
gujaf-77	13	27	in	in	ADP
gujaf-77	13	28	their	their	PRON
gujaf-77	13	29	published	publish	VERB
gujaf-77	13	30	annual	annual	ADJ
gujaf-77	13	31	reports	report	NOUN
gujaf-77	13	32	,	,	PUNCT
gujaf-77	13	33	some	some	DET
gujaf-77	13	34	regulatory	regulatory	ADJ
gujaf-77	13	35	bodies	body	NOUN
gujaf-77	13	36	were	be	AUX
gujaf-77	13	37	also	also	ADV
gujaf-77	13	38	established	establish	VERB
gujaf-77	13	39	to	to	PART
gujaf-77	13	40	ensure	ensure	VERB
gujaf-77	13	41	compliance	compliance	NOUN
gujaf-77	13	42	with	with	ADP
gujaf-77	13	43	firm	firm	NOUN
gujaf-77	13	44	’s	’s	PART
gujaf-77	13	45	disclosure	disclosure	NOUN
gujaf-77	13	46	of	of	ADP
gujaf-77	13	47	sei	sei	PROPN
gujaf-77	13	48	.	.	PUNCT
gujaf-77	14	1	these	these	DET
gujaf-77	14	2	regulatory	regulatory	ADJ
gujaf-77	14	3	bodies	body	NOUN
gujaf-77	14	4	include	include	VERB
gujaf-77	14	5	;	;	PUNCT
gujaf-77	14	6	“	"	PUNCT
gujaf-77	14	7	national	national	ADJ
gujaf-77	14	8	environmental	environmental	ADJ
gujaf-77	14	9	standards	standard	NOUN
gujaf-77	14	10	and	and	CCONJ
gujaf-77	14	11	regulation	regulation	NOUN
gujaf-77	14	12	enforcement	enforcement	NOUN
gujaf-77	14	13	agency	agency	NOUN
gujaf-77	14	14	(	(	PUNCT
gujaf-77	14	15	nesrea	nesrea	PROPN
gujaf-77	14	16	)	)	PUNCT
gujaf-77	14	17	,	,	PUNCT
gujaf-77	14	18	national	national	ADJ
gujaf-77	14	19	oil	oil	NOUN
gujaf-77	14	20	spill	spill	NOUN
gujaf-77	14	21	detection	detection	NOUN
gujaf-77	14	22	and	and	CCONJ
gujaf-77	14	23	response	response	NOUN
gujaf-77	14	24	agency	agency	NOUN
gujaf-77	14	25	,	,	PUNCT
gujaf-77	14	26	federal	federal	PROPN
gujaf-77	14	27	ministry	ministry	PROPN
gujaf-77	14	28	of	of	ADP
gujaf-77	14	29	environment	environment	PROPN
gujaf-77	14	30	,	,	PUNCT
gujaf-77	14	31	directorate	directorate	NOUN
gujaf-77	14	32	of	of	ADP
gujaf-77	14	33	petroleum	petroleum	NOUN
gujaf-77	14	34	resources	resource	NOUN
gujaf-77	14	35	(	(	PUNCT
gujaf-77	14	36	dpr	dpr	PROPN
gujaf-77	14	37	)	)	PUNCT
gujaf-77	14	38	,	,	PUNCT
gujaf-77	14	39	nigerian	nigerian	ADJ
gujaf-77	14	40	nuclear	nuclear	ADJ
gujaf-77	14	41	regulatory	regulatory	ADJ
gujaf-77	14	42	authority	authority	NOUN
gujaf-77	14	43	and	and	CCONJ
gujaf-77	14	44	federal	federal	PROPN
gujaf-77	14	45	ministry	ministry	PROPN
gujaf-77	14	46	of	of	ADP
gujaf-77	14	47	water	water	NOUN
gujaf-77	14	48	resources	resource	NOUN
gujaf-77	14	49	”	"	PUNCT
gujaf-77	14	50	(	(	PUNCT
gujaf-77	14	51	ejide	ejide	NOUN
gujaf-77	14	52	et	et	PROPN
gujaf-77	14	53	al	al	PROPN
gujaf-77	14	54	.	.	PROPN
gujaf-77	14	55	,	,	PUNCT
gujaf-77	14	56	2017	2017	NUM
gujaf-77	14	57	)	)	PUNCT
gujaf-77	14	58	.	.	PUNCT
gujaf-77	15	1	this	this	PRON
gujaf-77	15	2	provides	provide	VERB
gujaf-77	15	3	evidence	evidence	NOUN
gujaf-77	15	4	of	of	ADP
gujaf-77	15	5	poor	poor	ADJ
gujaf-77	15	6	compliance	compliance	NOUN
gujaf-77	15	7	by	by	ADP
gujaf-77	15	8	the	the	DET
gujaf-77	15	9	firms	firm	NOUN
gujaf-77	15	10	and	and	CCONJ
gujaf-77	15	11	is	be	AUX
gujaf-77	15	12	not	not	PART
gujaf-77	15	13	encouraging	encouraging	ADJ
gujaf-77	15	14	(	(	PUNCT
gujaf-77	15	15	odera	odera	NOUN
gujaf-77	15	16	et	et	PROPN
gujaf-77	15	17	al	al	PROPN
gujaf-77	15	18	.	.	PROPN
gujaf-77	15	19	,	,	PUNCT
gujaf-77	15	20	2016	2016	NUM
gujaf-77	15	21	)	)	PUNCT
gujaf-77	15	22	.	.	PUNCT
gujaf-77	16	1	(	(	PUNCT
gujaf-77	16	2	koji	koji	PROPN
gujaf-77	16	3	et	et	PROPN
gujaf-77	16	4	al	al	PROPN
gujaf-77	16	5	.	.	PROPN
gujaf-77	16	6	,	,	PUNCT
gujaf-77	16	7	2020	2020	NUM
gujaf-77	16	8	)	)	PUNCT
gujaf-77	16	9	concludes	conclude	VERB
gujaf-77	16	10	in	in	ADP
gujaf-77	16	11	their	their	PRON
gujaf-77	16	12	study	study	NOUN
gujaf-77	16	13	that	that	PRON
gujaf-77	16	14	to	to	PART
gujaf-77	16	15	achieve	achieve	VERB
gujaf-77	16	16	a	a	DET
gujaf-77	16	17	better	well	ADJ
gujaf-77	16	18	nigeria	nigeria	NOUN
gujaf-77	16	19	and	and	CCONJ
gujaf-77	16	20	attainment	attainment	NOUN
gujaf-77	16	21	of	of	ADP
gujaf-77	16	22	greater	great	ADJ
gujaf-77	16	23	heights	height	NOUN
gujaf-77	16	24	and	and	CCONJ
gujaf-77	16	25	better	well	ADJ
gujaf-77	16	26	rating	rating	NOUN
gujaf-77	16	27	of	of	ADP
gujaf-77	16	28	firms	firm	NOUN
gujaf-77	16	29	trading	trade	VERB
gujaf-77	16	30	on	on	ADP
gujaf-77	16	31	the	the	DET
gujaf-77	16	32	floor	floor	NOUN
gujaf-77	16	33	of	of	ADP
gujaf-77	16	34	nse	nse	NOUN
gujaf-77	16	35	alongside	alongside	ADP
gujaf-77	16	36	their	their	PRON
gujaf-77	16	37	international	international	ADJ
gujaf-77	16	38	competitors	competitor	NOUN
gujaf-77	16	39	operating	operate	VERB
gujaf-77	16	40	in	in	ADP
gujaf-77	16	41	developed	develop	VERB
gujaf-77	16	42	countries	country	NOUN
gujaf-77	16	43	,	,	PUNCT
gujaf-77	16	44	there	there	PRON
gujaf-77	16	45	is	be	VERB
gujaf-77	16	46	need	need	NOUN
gujaf-77	16	47	to	to	PART
gujaf-77	16	48	assess	assess	VERB
gujaf-77	16	49	the	the	DET
gujaf-77	16	50	performance	performance	NOUN
gujaf-77	16	51	of	of	ADP
gujaf-77	16	52	the	the	DET
gujaf-77	16	53	country	country	NOUN
gujaf-77	16	54	’s	’s	PART
gujaf-77	16	55	corporate	corporate	ADJ
gujaf-77	16	56	governance	governance	NOUN
gujaf-77	16	57	components	component	NOUN
gujaf-77	16	58	aside	aside	ADV
gujaf-77	16	59	from	from	ADP
gujaf-77	16	60	the	the	DET
gujaf-77	16	61	fact	fact	NOUN
gujaf-77	16	62	that	that	SCONJ
gujaf-77	16	63	sei	sei	PROPN
gujaf-77	16	64	is	be	AUX
gujaf-77	16	65	treated	treat	VERB
gujaf-77	16	66	as	as	ADP
gujaf-77	16	67	alternative	alternative	ADJ
gujaf-77	16	68	data	datum	NOUN
gujaf-77	16	69	.	.	PUNCT
gujaf-77	17	1	hence	hence	ADV
gujaf-77	17	2	,	,	PUNCT
gujaf-77	17	3	the	the	DET
gujaf-77	17	4	study	study	NOUN
gujaf-77	17	5	set	set	VERB
gujaf-77	17	6	out	out	ADP
gujaf-77	17	7	to	to	PART
gujaf-77	17	8	examine	examine	VERB
gujaf-77	17	9	board	board	NOUN
gujaf-77	17	10	characteristics	characteristic	NOUN
gujaf-77	17	11	and	and	CCONJ
gujaf-77	17	12	its	its	PRON
gujaf-77	17	13	influence	influence	NOUN
gujaf-77	17	14	on	on	ADP
gujaf-77	17	15	sed	se	VERB
gujaf-77	17	16	among	among	ADP
gujaf-77	17	17	listed	list	VERB
gujaf-77	17	18	environmental	environmental	ADJ
gujaf-77	17	19	sensitive	sensitive	ADJ
gujaf-77	17	20	firms	firm	NOUN
gujaf-77	17	21	whose	whose	DET
gujaf-77	17	22	activities	activity	NOUN
gujaf-77	17	23	impact	impact	VERB
gujaf-77	17	24	adversely	adversely	ADV
gujaf-77	17	25	more	more	ADV
gujaf-77	17	26	on	on	ADP
gujaf-77	17	27	the	the	DET
gujaf-77	17	28	environment	environment	NOUN
gujaf-77	17	29	through	through	ADP
gujaf-77	17	30	effluents	effluent	NOUN
gujaf-77	17	31	and	and	CCONJ
gujaf-77	17	32	emissions	emission	NOUN
gujaf-77	17	33	(	(	PUNCT
gujaf-77	17	34	haladu	haladu	NOUN
gujaf-77	17	35	,	,	PUNCT
gujaf-77	17	36	2016	2016	NUM
gujaf-77	17	37	)	)	PUNCT
gujaf-77	17	38	in	in	ADP
gujaf-77	17	39	nigeria	nigeria	PROPN
gujaf-77	17	40	.	.	PUNCT
gujaf-77	18	1	it	it	PRON
gujaf-77	18	2	was	be	AUX
gujaf-77	18	3	observed	observe	VERB
gujaf-77	18	4	comparatively	comparatively	ADV
gujaf-77	18	5	from	from	ADP
gujaf-77	18	6	prior	prior	ADJ
gujaf-77	18	7	studies	study	NOUN
gujaf-77	18	8	that	that	PRON
gujaf-77	18	9	less	less	ADJ
gujaf-77	18	10	research	research	NOUN
gujaf-77	18	11	has	have	AUX
gujaf-77	18	12	been	be	AUX
gujaf-77	18	13	done	do	VERB
gujaf-77	18	14	in	in	ADP
gujaf-77	18	15	this	this	DET
gujaf-77	18	16	area	area	NOUN
gujaf-77	18	17	especially	especially	ADV
gujaf-77	18	18	on	on	ADP
gujaf-77	18	19	board	board	NOUN
gujaf-77	18	20	characteristics	characteristic	NOUN
gujaf-77	18	21	and	and	CCONJ
gujaf-77	18	22	sed	se	VERB
gujaf-77	18	23	.	.	PROPN
gujaf-77	19	1	board	board	NOUN
gujaf-77	19	2	characteristics	characteristics	PROPN
gujaf-77	19	3	is	be	AUX
gujaf-77	19	4	however	however	ADV
gujaf-77	19	5	proxy	proxy	NOUN
gujaf-77	19	6	by	by	ADP
gujaf-77	19	7	“	"	PUNCT
gujaf-77	19	8	board	board	NOUN
gujaf-77	19	9	size	size	NOUN
gujaf-77	19	10	,	,	PUNCT
gujaf-77	19	11	board	board	NOUN
gujaf-77	19	12	independence	independence	NOUN
gujaf-77	19	13	,	,	PUNCT
gujaf-77	19	14	board	board	NOUN
gujaf-77	19	15	gender	gender	NOUN
gujaf-77	19	16	diversity	diversity	NOUN
gujaf-77	19	17	,	,	PUNCT
gujaf-77	19	18	board	board	NOUN
gujaf-77	19	19	expertise	expertise	NOUN
gujaf-77	19	20	and	and	CCONJ
gujaf-77	19	21	demographic	demographic	ADJ
gujaf-77	19	22	diversity	diversity	NOUN
gujaf-77	19	23	in	in	ADP
gujaf-77	19	24	terms	term	NOUN
gujaf-77	19	25	of	of	ADP
gujaf-77	19	26	the	the	DET
gujaf-77	19	27	presence	presence	NOUN
gujaf-77	19	28	of	of	ADP
gujaf-77	19	29	foreign	foreign	ADJ
gujaf-77	19	30	directors	director	NOUN
gujaf-77	19	31	on	on	ADP
gujaf-77	19	32	the	the	DET
gujaf-77	19	33	board	board	NOUN
gujaf-77	19	34	”	"	PUNCT
gujaf-77	19	35	.	.	PUNCT
gujaf-77	20	1	as	as	ADP
gujaf-77	20	2	a	a	DET
gujaf-77	20	3	result	result	NOUN
gujaf-77	20	4	,	,	PUNCT
gujaf-77	20	5	the	the	DET
gujaf-77	20	6	goal	goal	NOUN
gujaf-77	20	7	of	of	ADP
gujaf-77	20	8	this	this	DET
gujaf-77	20	9	research	research	NOUN
gujaf-77	20	10	is	be	AUX
gujaf-77	20	11	to	to	PART
gujaf-77	20	12	determine	determine	VERB
gujaf-77	20	13	the	the	DET
gujaf-77	20	14	relationship	relationship	NOUN
gujaf-77	20	15	between	between	ADP
gujaf-77	20	16	the	the	DET
gujaf-77	20	17	listed	list	VERB
gujaf-77	20	18	variables	variable	NOUN
gujaf-77	20	19	and	and	CCONJ
gujaf-77	20	20	the	the	DET
gujaf-77	20	21	sed	se	VERB
gujaf-77	20	22	practices	practice	NOUN
gujaf-77	20	23	in	in	ADP
gujaf-77	20	24	nigeria	nigeria	PROPN
gujaf-77	20	25	.	.	PUNCT
gujaf-77	21	1	this	this	DET
gujaf-77	21	2	paper	paper	NOUN
gujaf-77	21	3	is	be	AUX
gujaf-77	21	4	prearranged	prearrange	VERB
gujaf-77	21	5	as	as	SCONJ
gujaf-77	21	6	follows	follow	VERB
gujaf-77	21	7	.	.	PUNCT
gujaf-77	22	1	section	section	NOUN
gujaf-77	22	2	one	one	NUM
gujaf-77	22	3	,	,	PUNCT
gujaf-77	22	4	provided	provide	VERB
gujaf-77	22	5	information	information	NOUN
gujaf-77	22	6	on	on	ADP
gujaf-77	22	7	the	the	DET
gujaf-77	22	8	introductory	introductory	ADJ
gujaf-77	22	9	part	part	NOUN
gujaf-77	22	10	of	of	ADP
gujaf-77	22	11	the	the	DET
gujaf-77	22	12	paper	paper	NOUN
gujaf-77	22	13	,	,	PUNCT
gujaf-77	22	14	section	section	NOUN
gujaf-77	22	15	two	two	NUM
gujaf-77	22	16	relates	relate	VERB
gujaf-77	22	17	the	the	DET
gujaf-77	22	18	literature	literature	NOUN
gujaf-77	22	19	review	review	NOUN
gujaf-77	22	20	and	and	CCONJ
gujaf-77	22	21	hypotheses	hypothese	VERB
gujaf-77	22	22	development	development	NOUN
gujaf-77	22	23	.	.	PUNCT
gujaf-77	23	1	research	research	NOUN
gujaf-77	23	2	methods	method	NOUN
gujaf-77	23	3	are	be	AUX
gujaf-77	23	4	expounded	expound	VERB
gujaf-77	23	5	in	in	ADP
gujaf-77	23	6	section	section	NOUN
gujaf-77	23	7	three	three	NUM
gujaf-77	23	8	.	.	PUNCT
gujaf-77	24	1	results	result	NOUN
gujaf-77	24	2	were	be	AUX
gujaf-77	24	3	stated	state	VERB
gujaf-77	24	4	and	and	CCONJ
gujaf-77	24	5	discussed	discuss	VERB
gujaf-77	24	6	in	in	ADP
gujaf-77	24	7	section	section	NOUN
gujaf-77	24	8	four	four	NUM
gujaf-77	24	9	.	.	PUNCT
gujaf-77	25	1	conclusions	conclusion	NOUN
gujaf-77	25	2	and	and	CCONJ
gujaf-77	25	3	recommendations	recommendation	NOUN
gujaf-77	25	4	were	be	AUX
gujaf-77	25	5	dealt	deal	VERB
gujaf-77	25	6	with	with	ADP
gujaf-77	25	7	in	in	ADP
gujaf-77	25	8	section	section	NOUN
gujaf-77	25	9	five	five	NUM
gujaf-77	25	10	.	.	PUNCT
gujaf-77	26	1	2	2	X
gujaf-77	26	2	.	.	X
gujaf-77	26	3	literature	literature	NOUN
gujaf-77	26	4	review	review	PROPN
gujaf-77	26	5	and	and	CCONJ
gujaf-77	26	6	hypotheses	hypothese	VERB
gujaf-77	26	7	development	development	NOUN
gujaf-77	26	8	various	various	ADJ
gujaf-77	26	9	scholars	scholar	NOUN
gujaf-77	26	10	have	have	AUX
gujaf-77	26	11	made	make	VERB
gujaf-77	26	12	efforts	effort	NOUN
gujaf-77	26	13	to	to	PART
gujaf-77	26	14	explore	explore	VERB
gujaf-77	26	15	the	the	DET
gujaf-77	26	16	concept	concept	NOUN
gujaf-77	26	17	of	of	ADP
gujaf-77	26	18	sed	sed	ADJ
gujaf-77	26	19	independently	independently	ADV
gujaf-77	26	20	.	.	PUNCT
gujaf-77	27	1	bansal	bansal	NOUN
gujaf-77	27	2	et	et	PROPN
gujaf-77	27	3	al	al	PROPN
gujaf-77	27	4	.	.	PROPN
gujaf-77	28	1	(	(	PUNCT
gujaf-77	28	2	2018	2018	NUM
gujaf-77	28	3	)	)	PUNCT
gujaf-77	29	1	;	;	PUNCT
gujaf-77	29	2	beji	beji	PROPN
gujaf-77	29	3	et	et	PROPN
gujaf-77	29	4	al	al	PROPN
gujaf-77	29	5	.	.	PROPN
gujaf-77	29	6	(	(	PUNCT
gujaf-77	29	7	2020	2020	NUM
gujaf-77	29	8	)	)	PUNCT
gujaf-77	29	9	;	;	PUNCT
gujaf-77	29	10	dah	dah	PROPN
gujaf-77	29	11	and	and	CCONJ
gujaf-77	29	12	jizi	jizi	PROPN
gujaf-77	29	13	(	(	PUNCT
gujaf-77	29	14	2018	2018	NUM
gujaf-77	29	15	)	)	PUNCT
gujaf-77	29	16	;	;	PUNCT
gujaf-77	29	17	handajani	handajani	PROPN
gujaf-77	29	18	et	et	PROPN
gujaf-77	29	19	al	al	PROPN
gujaf-77	29	20	.	.	PROPN
gujaf-77	30	1	(	(	PUNCT
gujaf-77	30	2	2014	2014	NUM
gujaf-77	30	3	)	)	PUNCT
gujaf-77	30	4	based	base	VERB
gujaf-77	30	5	their	their	PRON
gujaf-77	30	6	studies	study	NOUN
gujaf-77	30	7	on	on	ADP
gujaf-77	30	8	social	social	ADJ
gujaf-77	30	9	disclosure	disclosure	NOUN
gujaf-77	30	10	while	while	SCONJ
gujaf-77	30	11	aliyu	aliyu	NOUN
gujaf-77	30	12	(	(	PUNCT
gujaf-77	30	13	2019	2019	NUM
gujaf-77	30	14	)	)	PUNCT
gujaf-77	30	15	;	;	PUNCT
gujaf-77	30	16	giannarakis	giannaraki	NOUN
gujaf-77	30	17	et	et	NOUN
gujaf-77	30	18	al	al	PROPN
gujaf-77	30	19	.	.	PROPN
gujaf-77	31	1	(	(	PUNCT
gujaf-77	31	2	2019	2019	NUM
gujaf-77	31	3	)	)	PUNCT
gujaf-77	31	4	;	;	PUNCT
gujaf-77	31	5	gulzar	gulzar	PROPN
gujaf-77	31	6	et	et	PROPN
gujaf-77	31	7	al	al	PROPN
gujaf-77	31	8	.	.	PROPN
gujaf-77	32	1	(	(	PUNCT
gujaf-77	32	2	2019	2019	NUM
gujaf-77	32	3	)	)	PUNCT
gujaf-77	32	4	;	;	PUNCT
gujaf-77	33	1	masud	masud	PROPN
gujaf-77	33	2	et	et	PROPN
gujaf-77	33	3	al	al	PROPN
gujaf-77	33	4	.	.	PROPN
gujaf-77	34	1	(	(	PUNCT
gujaf-77	34	2	2018	2018	NUM
gujaf-77	34	3	)	)	PUNCT
gujaf-77	34	4	;	;	PUNCT
gujaf-77	34	5	oba	oba	PROPN
gujaf-77	34	6	and	and	CCONJ
gujaf-77	34	7	fodio	fodio	NOUN
gujaf-77	34	8	(	(	PUNCT
gujaf-77	34	9	2012	2012	NUM
gujaf-77	34	10	)	)	PUNCT
gujaf-77	34	11	;	;	PUNCT
gujaf-77	34	12	ofoegbu	ofoegbu	NOUN
gujaf-77	34	13	and	and	CCONJ
gujaf-77	34	14	odoemelam	odoemelam	PROPN
gujaf-77	34	15	(	(	PUNCT
gujaf-77	34	16	2018	2018	NUM
gujaf-77	34	17	)	)	PUNCT
gujaf-77	34	18	;	;	PUNCT
gujaf-77	34	19	rabi	rabi	NOUN
gujaf-77	34	20	(	(	PUNCT
gujaf-77	34	21	2019	2019	NUM
gujaf-77	34	22	)	)	PUNCT
gujaf-77	34	23	;	;	PUNCT
gujaf-77	34	24	uwuigbe	uwuigbe	NOUN
gujaf-77	34	25	and	and	CCONJ
gujaf-77	34	26	jimoh	jimoh	ADJ
gujaf-77	34	27	(	(	PUNCT
gujaf-77	34	28	2012	2012	NUM
gujaf-77	34	29	)	)	PUNCT
gujaf-77	34	30	their	their	PRON
gujaf-77	34	31	study	study	NOUN
gujaf-77	34	32	on	on	ADP
gujaf-77	34	33	environmental	environmental	ADJ
gujaf-77	34	34	disclosure	disclosure	NOUN
gujaf-77	34	35	.	.	PUNCT
gujaf-77	35	1	the	the	DET
gujaf-77	35	2	concept	concept	NOUN
gujaf-77	35	3	of	of	ADP
gujaf-77	35	4	sed	sed	ADJ
gujaf-77	35	5	is	be	AUX
gujaf-77	35	6	however	however	ADV
gujaf-77	35	7	interwoven	interwoven	ADJ
gujaf-77	35	8	;	;	PUNCT
gujaf-77	35	9	it	it	PRON
gujaf-77	35	10	could	could	AUX
gujaf-77	35	11	be	be	AUX
gujaf-77	35	12	explained	explain	VERB
gujaf-77	35	13	separately	separately	ADV
gujaf-77	35	14	thus	thus	ADV
gujaf-77	35	15	;	;	PUNCT
gujaf-77	35	16	social	social	ADJ
gujaf-77	35	17	disclosure	disclosure	NOUN
gujaf-77	35	18	implies	imply	VERB
gujaf-77	35	19	the	the	DET
gujaf-77	35	20	inclusion	inclusion	NOUN
gujaf-77	35	21	of	of	ADP
gujaf-77	35	22	firm	firm	NOUN
gujaf-77	35	23	’s	’s	PART
gujaf-77	35	24	commitment	commitment	NOUN
gujaf-77	35	25	to	to	ADP
gujaf-77	35	26	social	social	ADJ
gujaf-77	35	27	activities	activity	NOUN
gujaf-77	35	28	in	in	ADP
gujaf-77	35	29	their	their	PRON
gujaf-77	35	30	published	publish	VERB
gujaf-77	35	31	financial	financial	ADJ
gujaf-77	35	32	reports	report	NOUN
gujaf-77	35	33	.	.	PUNCT
gujaf-77	36	1	social	social	ADJ
gujaf-77	36	2	information	information	NOUN
gujaf-77	36	3	as	as	SCONJ
gujaf-77	36	4	identified	identify	VERB
gujaf-77	36	5	by	by	ADP
gujaf-77	36	6	the	the	DET
gujaf-77	36	7	gri	gri	PROPN
gujaf-77	36	8	includes	include	VERB
gujaf-77	36	9	details	detail	NOUN
gujaf-77	36	10	of	of	ADP
gujaf-77	36	11	records	record	NOUN
gujaf-77	36	12	such	such	ADJ
gujaf-77	36	13	as	as	ADP
gujaf-77	36	14	;	;	PUNCT
gujaf-77	36	15	“	"	PUNCT
gujaf-77	36	16	safety	safety	NOUN
gujaf-77	36	17	arrangements	arrangement	NOUN
gujaf-77	36	18	,	,	PUNCT
gujaf-77	36	19	health	health	NOUN
gujaf-77	36	20	arrangements	arrangement	NOUN
gujaf-77	36	21	,	,	PUNCT
gujaf-77	36	22	training	training	NOUN
gujaf-77	36	23	arrangements	arrangement	NOUN
gujaf-77	36	24	,	,	PUNCT
gujaf-77	36	25	number	number	NOUN
gujaf-77	36	26	of	of	ADP
gujaf-77	36	27	employees	employee	NOUN
gujaf-77	36	28	,	,	PUNCT
gujaf-77	36	29	donations	donation	NOUN
gujaf-77	36	30	made	make	VERB
gujaf-77	36	31	to	to	ADP
gujaf-77	36	32	community	community	NOUN
gujaf-77	36	33	or	or	CCONJ
gujaf-77	36	34	community	community	NOUN
gujaf-77	36	35	involvement	involvement	NOUN
gujaf-77	36	36	,	,	PUNCT
gujaf-77	36	37	donations	donation	NOUN
gujaf-77	36	38	made	make	VERB
gujaf-77	36	39	to	to	ADP
gujaf-77	36	40	community	community	NOUN
gujaf-77	36	41	or	or	CCONJ
gujaf-77	36	42	community	community	NOUN
gujaf-77	36	43	involvement	involvement	NOUN
gujaf-77	36	44	,	,	PUNCT
gujaf-77	36	45	labour	labour	ADJ
gujaf-77	36	46	rights	right	NOUN
gujaf-77	36	47	,	,	PUNCT
gujaf-77	36	48	pension	pension	NOUN
gujaf-77	36	49	schemes	scheme	NOUN
gujaf-77	36	50	,	,	PUNCT
gujaf-77	36	51	policies	policy	NOUN
gujaf-77	36	52	on	on	ADP
gujaf-77	36	53	company	company	NOUN
gujaf-77	36	54	’s	’s	PART
gujaf-77	36	55	remuneration	remuneration	NOUN
gujaf-77	36	56	packages	package	NOUN
gujaf-77	36	57	,	,	PUNCT
gujaf-77	36	58	welfare	welfare	NOUN
gujaf-77	36	59	programmes	programme	NOUN
gujaf-77	36	60	for	for	ADP
gujaf-77	36	61	staff	staff	NOUN
gujaf-77	36	62	and	and	CCONJ
gujaf-77	36	63	sponsoring	sponsor	VERB
gujaf-77	36	64	education	education	NOUN
gujaf-77	36	65	and	and	CCONJ
gujaf-77	36	66	scholarship	scholarship	NOUN
gujaf-77	36	67	for	for	ADP
gujaf-77	36	68	students	student	NOUN
gujaf-77	36	69	”	"	PUNCT
gujaf-77	36	70	(	(	PUNCT
gujaf-77	36	71	grzebieluckas	grzebieluckas	NOUN
gujaf-77	36	72	et	et	PROPN
gujaf-77	36	73	al	al	PROPN
gujaf-77	36	74	.	.	PROPN
gujaf-77	36	75	,	,	PUNCT
gujaf-77	36	76	2012	2012	NUM
gujaf-77	36	77	)	)	PUNCT
gujaf-77	36	78	.	.	PUNCT
gujaf-77	37	1	environmental	environmental	ADJ
gujaf-77	37	2	disclosure	disclosure	NOUN
gujaf-77	37	3	correspondingly	correspondingly	ADV
gujaf-77	37	4	,	,	PUNCT
gujaf-77	37	5	is	be	AUX
gujaf-77	37	6	the	the	DET
gujaf-77	37	7	reporting	reporting	NOUN
gujaf-77	37	8	of	of	ADP
gujaf-77	37	9	firm	firm	NOUN
gujaf-77	37	10	’s	’s	PART
gujaf-77	37	11	commitment	commitment	NOUN
gujaf-77	37	12	to	to	ADP
gujaf-77	37	13	environmental	environmental	ADJ
gujaf-77	37	14	issues	issue	NOUN
gujaf-77	37	15	in	in	ADP
gujaf-77	37	16	its	its	PRON
gujaf-77	37	17	published	publish	VERB
gujaf-77	37	18	financial	financial	ADJ
gujaf-77	37	19	statements	statement	NOUN
gujaf-77	37	20	which	which	PRON
gujaf-77	37	21	could	could	AUX
gujaf-77	37	22	be	be	AUX
gujaf-77	37	23	available	available	ADJ
gujaf-77	37	24	as	as	ADP
gujaf-77	37	25	a	a	DET
gujaf-77	37	26	standalone	standalone	NOUN
gujaf-77	37	27	report	report	NOUN
gujaf-77	37	28	as	as	SCONJ
gujaf-77	37	29	it	it	PRON
gujaf-77	37	30	is	be	AUX
gujaf-77	37	31	obtainable	obtainable	ADJ
gujaf-77	37	32	among	among	ADP
gujaf-77	37	33	firms	firm	NOUN
gujaf-77	37	34	operating	operate	VERB
gujaf-77	37	35	in	in	ADP
gujaf-77	37	36	developed	develop	VERB
gujaf-77	37	37	nations	nation	NOUN
gujaf-77	37	38	such	such	ADJ
gujaf-77	37	39	as	as	ADP
gujaf-77	37	40	europe	europe	PROPN
gujaf-77	37	41	and	and	CCONJ
gujaf-77	37	42	america	america	PROPN
gujaf-77	37	43	.	.	PUNCT
gujaf-77	38	1	environmental	environmental	ADJ
gujaf-77	38	2	information	information	NOUN
gujaf-77	38	3	as	as	SCONJ
gujaf-77	38	4	identified	identify	VERB
gujaf-77	38	5	by	by	ADP
gujaf-77	38	6	gri	gri	PROPN
gujaf-77	38	7	includes	include	VERB
gujaf-77	38	8	;	;	PUNCT
gujaf-77	38	9	“	"	PUNCT
gujaf-77	38	10	environmental	environmental	ADJ
gujaf-77	38	11	accounting	accounting	NOUN
gujaf-77	38	12	policy	policy	NOUN
gujaf-77	38	13	/	/	SYM
gujaf-77	38	14	strategy	strategy	NOUN
gujaf-77	38	15	and	and	CCONJ
gujaf-77	38	16	principles	principle	NOUN
gujaf-77	38	17	,	,	PUNCT
gujaf-77	38	18	environmental	environmental	ADJ
gujaf-77	38	19	accounting	accounting	NOUN
gujaf-77	38	20	objectives	objective	NOUN
gujaf-77	38	21	for	for	ADP
gujaf-77	38	22	the	the	DET
gujaf-77	38	23	period	period	NOUN
gujaf-77	38	24	,	,	PUNCT
gujaf-77	38	25	gusau	gusau	ADJ
gujaf-77	38	26	journal	journal	NOUN
gujaf-77	38	27	of	of	ADP
gujaf-77	38	28	accounting	accounting	NOUN
gujaf-77	38	29	and	and	CCONJ
gujaf-77	38	30	finance	finance	NOUN
gujaf-77	38	31	,	,	PUNCT
gujaf-77	38	32	vol	vol	NOUN
gujaf-77	38	33	.	.	PROPN
gujaf-77	38	34	2	2	NUM
gujaf-77	38	35	,	,	PUNCT
gujaf-77	38	36	issue	issue	NOUN
gujaf-77	38	37	3	3	NUM
gujaf-77	38	38	,	,	PUNCT
gujaf-77	38	39	april	april	PROPN
gujaf-77	38	40	,	,	PUNCT
gujaf-77	38	41	2021	2021	NUM
gujaf-77	38	42	4	4	NUM
gujaf-77	38	43	extensive	extensive	ADJ
gujaf-77	38	44	discussion	discussion	NOUN
gujaf-77	38	45	on	on	ADP
gujaf-77	38	46	environmental	environmental	ADJ
gujaf-77	38	47	accounting	accounting	NOUN
gujaf-77	38	48	,	,	PUNCT
gujaf-77	38	49	environmental	environmental	ADJ
gujaf-77	38	50	financial	financial	ADJ
gujaf-77	38	51	disclosure	disclosure	NOUN
gujaf-77	38	52	,	,	PUNCT
gujaf-77	38	53	environmental	environmental	ADJ
gujaf-77	38	54	performance	performance	NOUN
gujaf-77	38	55	indicators	indicator	NOUN
gujaf-77	38	56	,	,	PUNCT
gujaf-77	38	57	contribution	contribution	NOUN
gujaf-77	38	58	in	in	ADP
gujaf-77	38	59	the	the	DET
gujaf-77	38	60	environmental	environmental	PROPN
gujaf-77	38	61	protection	protection	PROPN
gujaf-77	38	62	program	program	NOUN
gujaf-77	38	63	,	,	PUNCT
gujaf-77	38	64	conservation	conservation	NOUN
gujaf-77	38	65	of	of	ADP
gujaf-77	38	66	natural	natural	ADJ
gujaf-77	38	67	resources	resource	NOUN
gujaf-77	38	68	,	,	PUNCT
gujaf-77	38	69	using	use	VERB
gujaf-77	38	70	equipment	equipment	NOUN
gujaf-77	38	71	which	which	PRON
gujaf-77	38	72	protects	protect	VERB
gujaf-77	38	73	the	the	DET
gujaf-77	38	74	environment	environment	NOUN
gujaf-77	38	75	,	,	PUNCT
gujaf-77	38	76	research	research	NOUN
gujaf-77	38	77	and	and	CCONJ
gujaf-77	38	78	development	development	NOUN
gujaf-77	38	79	for	for	ADP
gujaf-77	38	80	the	the	DET
gujaf-77	38	81	environment	environment	NOUN
gujaf-77	38	82	and	and	CCONJ
gujaf-77	38	83	energy	energy	NOUN
gujaf-77	38	84	saving	saving	NOUN
gujaf-77	38	85	devices	device	NOUN
gujaf-77	38	86	”	"	PUNCT
gujaf-77	38	87	(	(	PUNCT
gujaf-77	38	88	ofoegbu	ofoegbu	NOUN
gujaf-77	38	89	&	&	CCONJ
gujaf-77	38	90	odoemelam	odoemelam	PROPN
gujaf-77	38	91	,	,	PUNCT
gujaf-77	38	92	2018	2018	NUM
gujaf-77	38	93	;	;	PUNCT
gujaf-77	38	94	okaro	okaro	NOUN
gujaf-77	38	95	&	&	CCONJ
gujaf-77	38	96	okafor	okafor	PROPN
gujaf-77	38	97	,	,	PUNCT
gujaf-77	38	98	2016	2016	NUM
gujaf-77	38	99	)	)	PUNCT
gujaf-77	38	100	.	.	PUNCT
gujaf-77	39	1	the	the	DET
gujaf-77	39	2	consideration	consideration	NOUN
gujaf-77	39	3	of	of	ADP
gujaf-77	39	4	both	both	CCONJ
gujaf-77	39	5	social	social	ADJ
gujaf-77	39	6	and	and	CCONJ
gujaf-77	39	7	environmental	environmental	ADJ
gujaf-77	39	8	information	information	NOUN
gujaf-77	39	9	as	as	ADP
gujaf-77	39	10	a	a	DET
gujaf-77	39	11	whole	whole	NOUN
gujaf-77	39	12	as	as	SCONJ
gujaf-77	39	13	though	though	SCONJ
gujaf-77	39	14	they	they	PRON
gujaf-77	39	15	are	be	AUX
gujaf-77	39	16	a	a	DET
gujaf-77	39	17	single	single	ADJ
gujaf-77	39	18	concept	concept	NOUN
gujaf-77	39	19	has	have	AUX
gujaf-77	39	20	been	be	AUX
gujaf-77	39	21	made	make	VERB
gujaf-77	39	22	easier	easy	ADJ
gujaf-77	39	23	using	use	VERB
gujaf-77	39	24	all	all	DET
gujaf-77	39	25	the	the	DET
gujaf-77	39	26	indices	index	NOUN
gujaf-77	39	27	as	as	SCONJ
gujaf-77	39	28	specified	specify	VERB
gujaf-77	39	29	by	by	ADP
gujaf-77	39	30	gri	gri	PROPN
gujaf-77	39	31	and	and	CCONJ
gujaf-77	39	32	other	other	ADJ
gujaf-77	39	33	related	related	ADJ
gujaf-77	39	34	measuring	measuring	NOUN
gujaf-77	39	35	indices	index	NOUN
gujaf-77	39	36	.	.	PUNCT
gujaf-77	40	1	anazonwu	anazonwu	PROPN
gujaf-77	40	2	et	et	PROPN
gujaf-77	40	3	al	al	PROPN
gujaf-77	40	4	.	.	PUNCT
gujaf-77	41	1	(	(	PUNCT
gujaf-77	41	2	2018	2018	NUM
gujaf-77	41	3	)	)	PUNCT
gujaf-77	41	4	;	;	PUNCT
gujaf-77	41	5	cucari	cucari	PROPN
gujaf-77	41	6	et	et	PROPN
gujaf-77	41	7	al	al	PROPN
gujaf-77	41	8	.	.	PROPN
gujaf-77	41	9	(	(	PUNCT
gujaf-77	41	10	2017	2017	NUM
gujaf-77	41	11	)	)	PUNCT
gujaf-77	41	12	;	;	PUNCT
gujaf-77	41	13	emmanuel	emmanuel	PROPN
gujaf-77	41	14	et	et	PROPN
gujaf-77	41	15	al	al	PROPN
gujaf-77	41	16	.	.	PROPN
gujaf-77	42	1	(	(	PUNCT
gujaf-77	42	2	2018	2018	NUM
gujaf-77	42	3	)	)	PUNCT
gujaf-77	42	4	;	;	PUNCT
gujaf-77	42	5	eriabie	eriabie	NOUN
gujaf-77	42	6	and	and	CCONJ
gujaf-77	42	7	odia	odia	PROPN
gujaf-77	42	8	,	,	PUNCT
gujaf-77	42	9	(	(	PUNCT
gujaf-77	42	10	2018	2018	NUM
gujaf-77	42	11	)	)	PUNCT
gujaf-77	42	12	considered	consider	VERB
gujaf-77	42	13	both	both	CCONJ
gujaf-77	42	14	social	social	ADJ
gujaf-77	42	15	and	and	CCONJ
gujaf-77	42	16	environmental	environmental	ADJ
gujaf-77	42	17	disclosure	disclosure	NOUN
gujaf-77	42	18	in	in	ADP
gujaf-77	42	19	their	their	PRON
gujaf-77	42	20	studies	study	NOUN
gujaf-77	42	21	as	as	ADP
gujaf-77	42	22	a	a	DET
gujaf-77	42	23	single	single	ADJ
gujaf-77	42	24	concept	concept	NOUN
gujaf-77	42	25	.	.	PUNCT
gujaf-77	43	1	firms	firm	NOUN
gujaf-77	43	2	whose	whose	DET
gujaf-77	43	3	operations	operation	NOUN
gujaf-77	43	4	generate	generate	VERB
gujaf-77	43	5	pollution	pollution	NOUN
gujaf-77	43	6	to	to	ADP
gujaf-77	43	7	the	the	DET
gujaf-77	43	8	environment	environment	NOUN
gujaf-77	43	9	are	be	AUX
gujaf-77	43	10	classified	classify	VERB
gujaf-77	43	11	as	as	ADP
gujaf-77	43	12	environmentally	environmentally	ADV
gujaf-77	43	13	sensitive	sensitive	ADJ
gujaf-77	43	14	firms	firm	NOUN
gujaf-77	43	15	.	.	PUNCT
gujaf-77	44	1	haladu	haladu	NOUN
gujaf-77	44	2	(	(	PUNCT
gujaf-77	44	3	2016	2016	NUM
gujaf-77	44	4	)	)	PUNCT
gujaf-77	44	5	;	;	PUNCT
gujaf-77	44	6	lathabhavan	lathabhavan	NOUN
gujaf-77	44	7	(	(	PUNCT
gujaf-77	44	8	2020	2020	NUM
gujaf-77	44	9	)	)	PUNCT
gujaf-77	44	10	;	;	PUNCT
gujaf-77	44	11	yahaya	yahaya	NOUN
gujaf-77	44	12	(	(	PUNCT
gujaf-77	44	13	2018	2018	NUM
gujaf-77	44	14	)	)	PUNCT
gujaf-77	44	15	;	;	PUNCT
gujaf-77	44	16	simranjeet	simranjeet	NOUN
gujaf-77	44	17	and	and	CCONJ
gujaf-77	44	18	harwinder	harwinder	NOUN
gujaf-77	44	19	(	(	PUNCT
gujaf-77	44	20	2015	2015	NUM
gujaf-77	44	21	)	)	PUNCT
gujaf-77	44	22	;	;	PUNCT
gujaf-77	44	23	uwuigbe	uwuigbe	NOUN
gujaf-77	44	24	and	and	CCONJ
gujaf-77	44	25	jimoh	jimoh	ADJ
gujaf-77	44	26	(	(	PUNCT
gujaf-77	44	27	2012	2012	NUM
gujaf-77	44	28	)	)	PUNCT
gujaf-77	44	29	in	in	ADP
gujaf-77	44	30	their	their	PRON
gujaf-77	44	31	studies	study	NOUN
gujaf-77	44	32	concentrated	concentrate	VERB
gujaf-77	44	33	on	on	ADP
gujaf-77	44	34	environmentally	environmentally	ADV
gujaf-77	44	35	sensitive	sensitive	ADJ
gujaf-77	44	36	firms	firm	NOUN
gujaf-77	44	37	.	.	PUNCT
gujaf-77	45	1	6	6	NUM
gujaf-77	45	2	of	of	ADP
gujaf-77	45	3	the	the	DET
gujaf-77	45	4	firms	firm	NOUN
gujaf-77	45	5	listed	list	VERB
gujaf-77	45	6	on	on	ADP
gujaf-77	45	7	the	the	DET
gujaf-77	45	8	floor	floor	NOUN
gujaf-77	45	9	of	of	ADP
gujaf-77	45	10	nse	nse	NOUN
gujaf-77	45	11	were	be	AUX
gujaf-77	45	12	pointed	point	VERB
gujaf-77	45	13	out	out	ADP
gujaf-77	45	14	to	to	PART
gujaf-77	45	15	be	be	AUX
gujaf-77	45	16	environmentally	environmentally	ADV
gujaf-77	45	17	insensitive	insensitive	ADJ
gujaf-77	45	18	or	or	CCONJ
gujaf-77	45	19	partially	partially	ADV
gujaf-77	45	20	sensitive	sensitive	ADJ
gujaf-77	45	21	to	to	ADP
gujaf-77	45	22	the	the	DET
gujaf-77	45	23	social	social	ADJ
gujaf-77	45	24	and	and	CCONJ
gujaf-77	45	25	environmental	environmental	ADJ
gujaf-77	45	26	damages	damage	NOUN
gujaf-77	45	27	resulting	result	VERB
gujaf-77	45	28	from	from	ADP
gujaf-77	45	29	their	their	PRON
gujaf-77	45	30	operations	operation	NOUN
gujaf-77	45	31	.	.	PUNCT
gujaf-77	46	1	these	these	DET
gujaf-77	46	2	firms	firm	NOUN
gujaf-77	46	3	are	be	AUX
gujaf-77	46	4	in	in	ADP
gujaf-77	46	5	oil	oil	NOUN
gujaf-77	46	6	and	and	CCONJ
gujaf-77	46	7	gas	gas	NOUN
gujaf-77	46	8	,	,	PUNCT
gujaf-77	46	9	agriculture	agriculture	NOUN
gujaf-77	46	10	,	,	PUNCT
gujaf-77	46	11	construction	construction	NOUN
gujaf-77	46	12	/	/	SYM
gujaf-77	46	13	real	real	ADJ
gujaf-77	46	14	estate	estate	NOUN
gujaf-77	46	15	,	,	PUNCT
gujaf-77	46	16	healthcare	healthcare	PROPN
gujaf-77	46	17	,	,	PUNCT
gujaf-77	46	18	consumer	consumer	NOUN
gujaf-77	46	19	good	good	NOUN
gujaf-77	46	20	,	,	PUNCT
gujaf-77	46	21	industrial	industrial	ADJ
gujaf-77	46	22	good	good	ADJ
gujaf-77	46	23	and	and	CCONJ
gujaf-77	46	24	natural	natural	ADJ
gujaf-77	46	25	resources	resource	NOUN
gujaf-77	46	26	sector	sector	NOUN
gujaf-77	46	27	.	.	PUNCT
gujaf-77	47	1	board	board	NOUN
gujaf-77	47	2	characteristics	characteristic	NOUN
gujaf-77	47	3	,	,	PUNCT
gujaf-77	47	4	implies	imply	VERB
gujaf-77	47	5	individual	individual	ADJ
gujaf-77	47	6	distinct	distinct	ADJ
gujaf-77	47	7	characteristics	characteristic	NOUN
gujaf-77	47	8	(	(	PUNCT
gujaf-77	47	9	personality	personality	NOUN
gujaf-77	47	10	dynamics	dynamic	NOUN
gujaf-77	47	11	)	)	PUNCT
gujaf-77	47	12	of	of	ADP
gujaf-77	47	13	the	the	DET
gujaf-77	47	14	board	board	NOUN
gujaf-77	47	15	of	of	ADP
gujaf-77	47	16	directors	director	NOUN
gujaf-77	47	17	as	as	SCONJ
gujaf-77	47	18	it	it	PRON
gujaf-77	47	19	impact	impact	VERB
gujaf-77	47	20	the	the	DET
gujaf-77	47	21	disclosure	disclosure	NOUN
gujaf-77	47	22	of	of	ADP
gujaf-77	47	23	sei	sei	PROPN
gujaf-77	47	24	.	.	PUNCT
gujaf-77	48	1	benjamin	benjamin	PROPN
gujaf-77	48	2	,	,	PUNCT
gujaf-77	48	3	okpanachi	okpanachi	ADV
gujaf-77	48	4	,	,	PUNCT
gujaf-77	48	5	and	and	CCONJ
gujaf-77	48	6	muhammad	muhammad	X
gujaf-77	48	7	(	(	PUNCT
gujaf-77	48	8	2017	2017	NUM
gujaf-77	48	9	)	)	PUNCT
gujaf-77	48	10	;	;	PUNCT
gujaf-77	48	11	haladu	haladu	NOUN
gujaf-77	48	12	and	and	CCONJ
gujaf-77	48	13	salim	salim	PROPN
gujaf-77	48	14	(	(	PUNCT
gujaf-77	48	15	2016	2016	NUM
gujaf-77	48	16	)	)	PUNCT
gujaf-77	48	17	;	;	PUNCT
gujaf-77	48	18	oba	oba	PROPN
gujaf-77	48	19	and	and	CCONJ
gujaf-77	48	20	fodio	fodio	NOUN
gujaf-77	48	21	(	(	PUNCT
gujaf-77	48	22	2012	2012	NUM
gujaf-77	48	23	)	)	PUNCT
gujaf-77	48	24	;	;	PUNCT
gujaf-77	48	25	ofoegbu	ofoegbu	NOUN
gujaf-77	48	26	and	and	CCONJ
gujaf-77	48	27	odoemelam	odoemelam	PROPN
gujaf-77	48	28	(	(	PUNCT
gujaf-77	48	29	2018	2018	NUM
gujaf-77	48	30	)	)	PUNCT
gujaf-77	48	31	rabi	rabi	NOUN
gujaf-77	48	32	(	(	PUNCT
gujaf-77	48	33	2019	2019	NUM
gujaf-77	48	34	)	)	PUNCT
gujaf-77	48	35	and	and	CCONJ
gujaf-77	48	36	soliman	soliman	NOUN
gujaf-77	48	37	(	(	PUNCT
gujaf-77	48	38	2013	2013	NUM
gujaf-77	48	39	)	)	PUNCT
gujaf-77	48	40	in	in	ADP
gujaf-77	48	41	their	their	PRON
gujaf-77	48	42	studies	study	NOUN
gujaf-77	48	43	concentrated	concentrate	VERB
gujaf-77	48	44	on	on	ADP
gujaf-77	48	45	board	board	NOUN
gujaf-77	48	46	characteristics	characteristic	NOUN
gujaf-77	48	47	in	in	ADP
gujaf-77	48	48	place	place	NOUN
gujaf-77	48	49	of	of	ADP
gujaf-77	48	50	board	board	NOUN
gujaf-77	48	51	characteristics	characteristic	NOUN
gujaf-77	48	52	.	.	PUNCT
gujaf-77	49	1	the	the	DET
gujaf-77	49	2	determinant	determinant	ADJ
gujaf-77	49	3	variables	variable	NOUN
gujaf-77	49	4	adopted	adopt	VERB
gujaf-77	49	5	in	in	ADP
gujaf-77	49	6	measuring	measure	VERB
gujaf-77	49	7	board	board	NOUN
gujaf-77	49	8	characteristics	characteristic	NOUN
gujaf-77	49	9	are	be	AUX
gujaf-77	49	10	bs	bs	NOUN
gujaf-77	49	11	,	,	PUNCT
gujaf-77	49	12	bi	bi	PROPN
gujaf-77	49	13	,	,	PUNCT
gujaf-77	49	14	bd	bd	PROPN
gujaf-77	49	15	,	,	PUNCT
gujaf-77	49	16	be	be	AUX
gujaf-77	49	17	and	and	CCONJ
gujaf-77	49	18	fd	fd	PROPN
gujaf-77	49	19	.	.	PUNCT
gujaf-77	49	20	handajani	handajani	PROPN
gujaf-77	49	21	et	et	PROPN
gujaf-77	49	22	al	al	PROPN
gujaf-77	49	23	.	.	PROPN
gujaf-77	50	1	(	(	PUNCT
gujaf-77	50	2	2014	2014	NUM
gujaf-77	50	3	)	)	PUNCT
gujaf-77	50	4	in	in	ADP
gujaf-77	50	5	their	their	PRON
gujaf-77	50	6	study	study	NOUN
gujaf-77	50	7	carried	carry	VERB
gujaf-77	50	8	out	out	ADP
gujaf-77	50	9	on	on	ADP
gujaf-77	50	10	indonesian	indonesian	ADJ
gujaf-77	50	11	firms	firm	NOUN
gujaf-77	50	12	investigated	investigate	VERB
gujaf-77	50	13	the	the	DET
gujaf-77	50	14	connection	connection	NOUN
gujaf-77	50	15	between	between	ADP
gujaf-77	50	16	bs	bs	NOUN
gujaf-77	50	17	and	and	CCONJ
gujaf-77	50	18	sed	se	VERB
gujaf-77	50	19	.	.	PUNCT
gujaf-77	51	1	conclusion	conclusion	NOUN
gujaf-77	51	2	from	from	ADP
gujaf-77	51	3	their	their	PRON
gujaf-77	51	4	study	study	NOUN
gujaf-77	51	5	revealed	reveal	VERB
gujaf-77	51	6	“	"	PUNCT
gujaf-77	51	7	a	a	DET
gujaf-77	51	8	positive	positive	ADJ
gujaf-77	51	9	and	and	CCONJ
gujaf-77	51	10	significant	significant	ADJ
gujaf-77	51	11	relationship	relationship	NOUN
gujaf-77	51	12	between	between	ADP
gujaf-77	51	13	bs	bs	NOUN
gujaf-77	51	14	and	and	CCONJ
gujaf-77	51	15	sed	se	VERB
gujaf-77	51	16	amongst	amongst	ADP
gujaf-77	51	17	listed	list	VERB
gujaf-77	51	18	firms	firm	NOUN
gujaf-77	51	19	operating	operate	VERB
gujaf-77	51	20	at	at	ADP
gujaf-77	51	21	indonesia	indonesia	PROPN
gujaf-77	51	22	”	"	PUNCT
gujaf-77	51	23	.	.	PUNCT
gujaf-77	52	1	dah	dah	PROPN
gujaf-77	52	2	and	and	CCONJ
gujaf-77	52	3	jizi	jizi	PROPN
gujaf-77	52	4	(	(	PUNCT
gujaf-77	52	5	2018	2018	NUM
gujaf-77	52	6	)	)	PUNCT
gujaf-77	52	7	discovered	discover	VERB
gujaf-77	52	8	in	in	ADP
gujaf-77	52	9	their	their	PRON
gujaf-77	52	10	study	study	NOUN
gujaf-77	52	11	that	that	SCONJ
gujaf-77	52	12	“	"	PUNCT
gujaf-77	52	13	a	a	DET
gujaf-77	52	14	smaller	small	ADJ
gujaf-77	52	15	bs	bs	NOUN
gujaf-77	52	16	is	be	AUX
gujaf-77	52	17	more	more	ADV
gujaf-77	52	18	effective	effective	ADJ
gujaf-77	52	19	in	in	ADP
gujaf-77	52	20	promoting	promote	VERB
gujaf-77	52	21	firms	firm	NOUN
gujaf-77	52	22	sed	se	VERB
gujaf-77	52	23	agenda	agenda	NOUN
gujaf-77	52	24	”	"	PUNCT
gujaf-77	52	25	.	.	PUNCT
gujaf-77	53	1	their	their	PRON
gujaf-77	53	2	study	study	NOUN
gujaf-77	53	3	was	be	AUX
gujaf-77	53	4	anchored	anchor	VERB
gujaf-77	53	5	on	on	ADP
gujaf-77	53	6	legitimacy	legitimacy	NOUN
gujaf-77	53	7	theory	theory	NOUN
gujaf-77	53	8	with	with	ADP
gujaf-77	53	9	the	the	DET
gujaf-77	53	10	context	context	NOUN
gujaf-77	53	11	focused	focus	VERB
gujaf-77	53	12	on	on	ADP
gujaf-77	53	13	companies	company	NOUN
gujaf-77	53	14	’	'	PUNCT
gujaf-77	53	15	operating	operate	VERB
gujaf-77	53	16	majorly	majorly	ADV
gujaf-77	53	17	in	in	ADP
gujaf-77	53	18	the	the	DET
gujaf-77	53	19	united	united	ADJ
gujaf-77	53	20	kingdom	kingdom	PROPN
gujaf-77	53	21	.	.	PUNCT
gujaf-77	54	1	rabi	rabi	NOUN
gujaf-77	54	2	(	(	PUNCT
gujaf-77	54	3	2019	2019	NUM
gujaf-77	54	4	)	)	PUNCT
gujaf-77	54	5	examined	examine	VERB
gujaf-77	54	6	bs	b	NOUN
gujaf-77	54	7	as	as	ADP
gujaf-77	54	8	one	one	NUM
gujaf-77	54	9	of	of	ADP
gujaf-77	54	10	the	the	DET
gujaf-77	54	11	proxy	proxy	NOUN
gujaf-77	54	12	in	in	ADP
gujaf-77	54	13	measuring	measure	VERB
gujaf-77	54	14	board	board	NOUN
gujaf-77	54	15	characteristics	characteristic	NOUN
gujaf-77	54	16	in	in	ADP
gujaf-77	54	17	the	the	DET
gujaf-77	54	18	study	study	NOUN
gujaf-77	54	19	carried	carry	VERB
gujaf-77	54	20	out	out	ADP
gujaf-77	54	21	at	at	ADP
gujaf-77	54	22	jordan	jordan	PROPN
gujaf-77	54	23	,	,	PUNCT
gujaf-77	54	24	their	their	PRON
gujaf-77	54	25	findings	finding	NOUN
gujaf-77	54	26	revealed	reveal	VERB
gujaf-77	54	27	“	"	PUNCT
gujaf-77	54	28	a	a	DET
gujaf-77	54	29	positive	positive	ADJ
gujaf-77	54	30	relationship	relationship	NOUN
gujaf-77	54	31	on	on	ADP
gujaf-77	54	32	bs	bs	NOUN
gujaf-77	54	33	and	and	CCONJ
gujaf-77	54	34	level	level	NOUN
gujaf-77	54	35	of	of	ADP
gujaf-77	54	36	sed	sed	ADJ
gujaf-77	54	37	”	"	PUNCT
gujaf-77	54	38	.	.	PUNCT
gujaf-77	55	1	similarly	similarly	ADV
gujaf-77	55	2	,	,	PUNCT
gujaf-77	55	3	gulzar	gulzar	PROPN
gujaf-77	55	4	et	et	PROPN
gujaf-77	55	5	al	al	PROPN
gujaf-77	55	6	.	.	PROPN
gujaf-77	56	1	(	(	PUNCT
gujaf-77	56	2	2019	2019	NUM
gujaf-77	56	3	)	)	PUNCT
gujaf-77	56	4	;	;	PUNCT
gujaf-77	57	1	masud	masud	PROPN
gujaf-77	57	2	et	et	PROPN
gujaf-77	57	3	al	al	PROPN
gujaf-77	57	4	.	.	PROPN
gujaf-77	58	1	(	(	PUNCT
gujaf-77	58	2	2018	2018	NUM
gujaf-77	58	3	)	)	PUNCT
gujaf-77	58	4	;	;	PUNCT
gujaf-77	59	1	uwuigbe	uwuigbe	NOUN
gujaf-77	59	2	,	,	PUNCT
gujaf-77	59	3	egbide	egbide	ADV
gujaf-77	59	4	,	,	PUNCT
gujaf-77	59	5	and	and	CCONJ
gujaf-77	59	6	ayokunle	ayokunle	ADV
gujaf-77	59	7	(	(	PUNCT
gujaf-77	59	8	2011	2011	NUM
gujaf-77	59	9	)	)	PUNCT
gujaf-77	59	10	also	also	ADV
gujaf-77	59	11	revealed	reveal	VERB
gujaf-77	59	12	“	"	PUNCT
gujaf-77	59	13	a	a	DET
gujaf-77	59	14	positive	positive	ADJ
gujaf-77	59	15	and	and	CCONJ
gujaf-77	59	16	significant	significant	ADJ
gujaf-77	59	17	relationship	relationship	NOUN
gujaf-77	59	18	between	between	ADP
gujaf-77	59	19	bs	bs	PROPN
gujaf-77	59	20	and	and	CCONJ
gujaf-77	59	21	sed	se	VERB
gujaf-77	59	22	”	"	PUNCT
gujaf-77	59	23	.	.	PUNCT
gujaf-77	60	1	nigerian	nigerian	ADJ
gujaf-77	60	2	experience	experience	NOUN
gujaf-77	60	3	,	,	PUNCT
gujaf-77	60	4	on	on	ADP
gujaf-77	60	5	the	the	DET
gujaf-77	60	6	other	other	ADJ
gujaf-77	60	7	hand	hand	NOUN
gujaf-77	60	8	,	,	PUNCT
gujaf-77	60	9	demonstrated	demonstrate	VERB
gujaf-77	60	10	the	the	DET
gujaf-77	60	11	opposite	opposite	NOUN
gujaf-77	60	12	.	.	PUNCT
gujaf-77	61	1	aliyu	aliyu	NOUN
gujaf-77	61	2	(	(	PUNCT
gujaf-77	61	3	2019	2019	NUM
gujaf-77	61	4	)	)	PUNCT
gujaf-77	61	5	investigated	investigate	VERB
gujaf-77	61	6	the	the	DET
gujaf-77	61	7	impact	impact	NOUN
gujaf-77	61	8	of	of	ADP
gujaf-77	61	9	bs	bs	PROPN
gujaf-77	61	10	on	on	ADP
gujaf-77	61	11	sed	se	VERB
gujaf-77	61	12	,	,	PUNCT
gujaf-77	61	13	and	and	CCONJ
gujaf-77	61	14	his	his	PRON
gujaf-77	61	15	findings	finding	NOUN
gujaf-77	61	16	found	find	VERB
gujaf-77	61	17	that	that	SCONJ
gujaf-77	61	18	“	"	PUNCT
gujaf-77	61	19	there	there	PRON
gujaf-77	61	20	is	be	VERB
gujaf-77	61	21	no	no	DET
gujaf-77	61	22	significant	significant	ADJ
gujaf-77	61	23	relationship	relationship	NOUN
gujaf-77	61	24	between	between	ADP
gujaf-77	61	25	bs	bs	PROPN
gujaf-77	61	26	and	and	CCONJ
gujaf-77	61	27	sed	se	VERB
gujaf-77	61	28	”	"	PUNCT
gujaf-77	61	29	.	.	PUNCT
gujaf-77	62	1	this	this	PRON
gujaf-77	62	2	relates	relate	VERB
gujaf-77	62	3	to	to	ADP
gujaf-77	62	4	the	the	DET
gujaf-77	62	5	study	study	NOUN
gujaf-77	62	6	of	of	ADP
gujaf-77	62	7	oba	oba	PROPN
gujaf-77	62	8	and	and	CCONJ
gujaf-77	62	9	fodio	fodio	NOUN
gujaf-77	62	10	(	(	PUNCT
gujaf-77	62	11	2012	2012	NUM
gujaf-77	62	12	)	)	PUNCT
gujaf-77	62	13	which	which	PRON
gujaf-77	62	14	was	be	AUX
gujaf-77	62	15	carried	carry	VERB
gujaf-77	62	16	out	out	ADP
gujaf-77	62	17	in	in	ADP
gujaf-77	62	18	the	the	DET
gujaf-77	62	19	same	same	ADJ
gujaf-77	62	20	context	context	NOUN
gujaf-77	62	21	“	"	PUNCT
gujaf-77	62	22	nigeria	nigeria	PROPN
gujaf-77	62	23	”	"	PUNCT
gujaf-77	62	24	their	their	PRON
gujaf-77	62	25	study	study	NOUN
gujaf-77	62	26	affirms	affirm	VERB
gujaf-77	62	27	“	"	PUNCT
gujaf-77	62	28	a	a	DET
gujaf-77	62	29	negative	negative	ADJ
gujaf-77	62	30	relationship	relationship	NOUN
gujaf-77	62	31	between	between	ADP
gujaf-77	62	32	bs	bs	PROPN
gujaf-77	62	33	and	and	CCONJ
gujaf-77	62	34	sed	se	VERB
gujaf-77	62	35	”	"	PUNCT
gujaf-77	62	36	.	.	PUNCT
gujaf-77	63	1	the	the	DET
gujaf-77	63	2	study	study	NOUN
gujaf-77	63	3	of	of	ADP
gujaf-77	63	4	emmanuel	emmanuel	PROPN
gujaf-77	63	5	et	et	PROPN
gujaf-77	63	6	al	al	PROPN
gujaf-77	63	7	.	.	PROPN
gujaf-77	63	8	(	(	PUNCT
gujaf-77	63	9	2018	2018	NUM
gujaf-77	63	10	)	)	PUNCT
gujaf-77	63	11	also	also	ADV
gujaf-77	63	12	in	in	ADP
gujaf-77	63	13	nigeria	nigeria	PROPN
gujaf-77	63	14	however	however	ADV
gujaf-77	63	15	contradicts	contradict	VERB
gujaf-77	63	16	the	the	DET
gujaf-77	63	17	submission	submission	NOUN
gujaf-77	63	18	of	of	ADP
gujaf-77	63	19	aliyu	aliyu	NOUN
gujaf-77	63	20	(	(	PUNCT
gujaf-77	63	21	2019	2019	NUM
gujaf-77	63	22	)	)	PUNCT
gujaf-77	63	23	;	;	PUNCT
gujaf-77	63	24	rabi	rabi	NOUN
gujaf-77	63	25	(	(	PUNCT
gujaf-77	63	26	2019	2019	NUM
gujaf-77	63	27	)	)	PUNCT
gujaf-77	63	28	as	as	ADP
gujaf-77	63	29	emmanuel	emmanuel	PROPN
gujaf-77	63	30	et	et	PROPN
gujaf-77	63	31	al	al	PROPN
gujaf-77	63	32	.	.	PROPN
gujaf-77	64	1	(	(	PUNCT
gujaf-77	64	2	2018	2018	NUM
gujaf-77	64	3	)	)	PUNCT
gujaf-77	64	4	found	find	VERB
gujaf-77	64	5	“	"	PUNCT
gujaf-77	64	6	a	a	DET
gujaf-77	64	7	positive	positive	ADJ
gujaf-77	64	8	and	and	CCONJ
gujaf-77	64	9	significant	significant	ADJ
gujaf-77	64	10	relationship	relationship	NOUN
gujaf-77	64	11	between	between	ADP
gujaf-77	64	12	bs	bs	NOUN
gujaf-77	64	13	and	and	CCONJ
gujaf-77	64	14	sed	se	VERB
gujaf-77	64	15	in	in	ADP
gujaf-77	64	16	nigeria	nigeria	PROPN
gujaf-77	64	17	”	"	PUNCT
gujaf-77	64	18	.	.	PUNCT
gujaf-77	65	1	accordingly	accordingly	ADV
gujaf-77	65	2	,	,	PUNCT
gujaf-77	65	3	the	the	DET
gujaf-77	65	4	following	following	NOUN
gujaf-77	65	5	was	be	AUX
gujaf-77	65	6	formulated	formulate	VERB
gujaf-77	65	7	;	;	PUNCT
gujaf-77	65	8	h01	h01	NOUN
gujaf-77	65	9	:	:	PUNCT
gujaf-77	65	10	board	board	NOUN
gujaf-77	65	11	size	size	NOUN
gujaf-77	65	12	has	have	VERB
gujaf-77	65	13	no	no	DET
gujaf-77	65	14	significant	significant	ADJ
gujaf-77	65	15	impact	impact	NOUN
gujaf-77	65	16	on	on	ADP
gujaf-77	65	17	sed	sed	ADJ
gujaf-77	65	18	practices	practice	NOUN
gujaf-77	65	19	of	of	ADP
gujaf-77	65	20	listed	list	VERB
gujaf-77	65	21	environmental	environmental	ADJ
gujaf-77	65	22	sensitive	sensitive	ADJ
gujaf-77	65	23	firms	firm	NOUN
gujaf-77	65	24	in	in	ADP
gujaf-77	65	25	nigeria	nigeria	PROPN
gujaf-77	65	26	dah	dah	PROPN
gujaf-77	65	27	and	and	CCONJ
gujaf-77	65	28	jizi	jizi	PROPN
gujaf-77	65	29	(	(	PUNCT
gujaf-77	65	30	2018	2018	NUM
gujaf-77	65	31	)	)	PUNCT
gujaf-77	65	32	carried	carry	VERB
gujaf-77	65	33	out	out	ADP
gujaf-77	65	34	a	a	DET
gujaf-77	65	35	research	research	NOUN
gujaf-77	65	36	on	on	ADP
gujaf-77	65	37	bi	bi	NOUN
gujaf-77	65	38	and	and	CCONJ
gujaf-77	65	39	efficacy	efficacy	NOUN
gujaf-77	65	40	of	of	ADP
gujaf-77	65	41	sed	se	VERB
gujaf-77	65	42	,	,	PUNCT
gujaf-77	65	43	findings	finding	NOUN
gujaf-77	65	44	from	from	ADP
gujaf-77	65	45	their	their	PRON
gujaf-77	65	46	study	study	NOUN
gujaf-77	65	47	,	,	PUNCT
gujaf-77	65	48	indicates	indicate	VERB
gujaf-77	65	49	that	that	SCONJ
gujaf-77	65	50	“	"	PUNCT
gujaf-77	65	51	bi	bi	NOUN
gujaf-77	65	52	positively	positively	ADV
gujaf-77	65	53	influences	influence	NOUN
gujaf-77	65	54	sed	se	VERB
gujaf-77	65	55	and	and	CCONJ
gujaf-77	65	56	it	it	PRON
gujaf-77	65	57	also	also	ADV
gujaf-77	65	58	improves	improve	VERB
gujaf-77	65	59	firm	firm	ADJ
gujaf-77	65	60	performance	performance	NOUN
gujaf-77	65	61	”	"	PUNCT
gujaf-77	65	62	.	.	PUNCT
gujaf-77	66	1	their	their	PRON
gujaf-77	66	2	gusau	gusau	ADJ
gujaf-77	66	3	journal	journal	NOUN
gujaf-77	66	4	of	of	ADP
gujaf-77	66	5	accounting	accounting	NOUN
gujaf-77	66	6	and	and	CCONJ
gujaf-77	66	7	finance	finance	NOUN
gujaf-77	66	8	,	,	PUNCT
gujaf-77	66	9	vol	vol	NOUN
gujaf-77	66	10	.	.	PROPN
gujaf-77	66	11	2	2	NUM
gujaf-77	66	12	,	,	PUNCT
gujaf-77	66	13	issue	issue	NOUN
gujaf-77	66	14	3	3	NUM
gujaf-77	66	15	,	,	PUNCT
gujaf-77	66	16	april	april	PROPN
gujaf-77	66	17	,	,	PUNCT
gujaf-77	66	18	2021	2021	NUM
gujaf-77	66	19	5	5	NUM
gujaf-77	66	20	research	research	NOUN
gujaf-77	66	21	was	be	AUX
gujaf-77	66	22	restricted	restrict	VERB
gujaf-77	66	23	to	to	ADP
gujaf-77	66	24	the	the	DET
gujaf-77	66	25	united	united	ADJ
gujaf-77	66	26	kingdom	kingdom	PROPN
gujaf-77	66	27	.	.	PUNCT
gujaf-77	67	1	rabi	rabi	NOUN
gujaf-77	67	2	(	(	PUNCT
gujaf-77	67	3	2019	2019	NUM
gujaf-77	67	4	)	)	PUNCT
gujaf-77	67	5	found	find	VERB
gujaf-77	67	6	that	that	SCONJ
gujaf-77	67	7	there	there	PRON
gujaf-77	67	8	is	be	VERB
gujaf-77	67	9	“	"	PUNCT
gujaf-77	67	10	no	no	DET
gujaf-77	67	11	statistically	statistically	ADV
gujaf-77	67	12	significant	significant	ADJ
gujaf-77	67	13	association	association	NOUN
gujaf-77	67	14	between	between	ADP
gujaf-77	67	15	board	board	NOUN
gujaf-77	67	16	independence	independence	NOUN
gujaf-77	67	17	and	and	CCONJ
gujaf-77	67	18	sed	se	VERB
gujaf-77	67	19	”	"	PUNCT
gujaf-77	67	20	.	.	PUNCT
gujaf-77	68	1	jordan	jordan	PROPN
gujaf-77	68	2	has	have	VERB
gujaf-77	68	3	a	a	DET
gujaf-77	68	4	poor	poor	ADJ
gujaf-77	68	5	level	level	NOUN
gujaf-77	68	6	of	of	ADP
gujaf-77	68	7	sed	sed	ADJ
gujaf-77	68	8	compliance	compliance	NOUN
gujaf-77	68	9	when	when	SCONJ
gujaf-77	68	10	compared	compare	VERB
gujaf-77	68	11	to	to	ADP
gujaf-77	68	12	other	other	ADJ
gujaf-77	68	13	developed	develop	VERB
gujaf-77	68	14	countries	country	NOUN
gujaf-77	68	15	.	.	PUNCT
gujaf-77	69	1	bansal	bansal	NOUN
gujaf-77	69	2	,	,	PUNCT
gujaf-77	69	3	lopez	lopez	NOUN
gujaf-77	69	4	-	-	PUNCT
gujaf-77	69	5	perez	perez	PROPN
gujaf-77	69	6	,	,	PUNCT
gujaf-77	69	7	and	and	CCONJ
gujaf-77	69	8	rodriguezariza	rodriguezariza	ADJ
gujaf-77	69	9	(	(	PUNCT
gujaf-77	69	10	2018	2018	NUM
gujaf-77	69	11	)	)	PUNCT
gujaf-77	69	12	conducted	conduct	VERB
gujaf-77	69	13	a	a	DET
gujaf-77	69	14	global	global	ADJ
gujaf-77	69	15	study	study	NOUN
gujaf-77	69	16	on	on	ADP
gujaf-77	69	17	board	board	NOUN
gujaf-77	69	18	independence	independence	NOUN
gujaf-77	69	19	and	and	CCONJ
gujaf-77	69	20	sed	se	VERB
gujaf-77	69	21	,	,	PUNCT
gujaf-77	69	22	focusing	focus	VERB
gujaf-77	69	23	on	on	ADP
gujaf-77	69	24	companies	company	NOUN
gujaf-77	69	25	in	in	ADP
gujaf-77	69	26	america	america	PROPN
gujaf-77	69	27	,	,	PUNCT
gujaf-77	69	28	europe	europe	PROPN
gujaf-77	69	29	,	,	PUNCT
gujaf-77	69	30	the	the	DET
gujaf-77	69	31	middle	middle	PROPN
gujaf-77	69	32	east	east	PROPN
gujaf-77	69	33	,	,	PUNCT
gujaf-77	69	34	africa	africa	PROPN
gujaf-77	69	35	,	,	PUNCT
gujaf-77	69	36	and	and	CCONJ
gujaf-77	69	37	asia	asia	PROPN
gujaf-77	69	38	.	.	PUNCT
gujaf-77	70	1	according	accord	VERB
gujaf-77	70	2	to	to	ADP
gujaf-77	70	3	the	the	DET
gujaf-77	70	4	study	study	NOUN
gujaf-77	70	5	's	's	PART
gujaf-77	70	6	findings	finding	NOUN
gujaf-77	70	7	,	,	PUNCT
gujaf-77	70	8	"	"	PUNCT
gujaf-77	70	9	there	there	PRON
gujaf-77	70	10	is	be	VERB
gujaf-77	70	11	a	a	DET
gujaf-77	70	12	negative	negative	ADJ
gujaf-77	70	13	correlation	correlation	NOUN
gujaf-77	70	14	between	between	ADP
gujaf-77	70	15	board	board	NOUN
gujaf-77	70	16	independence	independence	NOUN
gujaf-77	70	17	and	and	CCONJ
gujaf-77	70	18	sed	se	VERB
gujaf-77	70	19	"	"	PUNCT
gujaf-77	70	20	.	.	PUNCT
gujaf-77	71	1	in	in	ADP
gujaf-77	71	2	a	a	DET
gujaf-77	71	3	different	different	ADJ
gujaf-77	71	4	study	study	NOUN
gujaf-77	71	5	conducted	conduct	VERB
gujaf-77	71	6	in	in	ADP
gujaf-77	71	7	america	america	PROPN
gujaf-77	71	8	on	on	ADP
gujaf-77	71	9	the	the	DET
gujaf-77	71	10	relationship	relationship	NOUN
gujaf-77	71	11	between	between	ADP
gujaf-77	71	12	bi	bi	NOUN
gujaf-77	71	13	and	and	CCONJ
gujaf-77	71	14	sed	se	VERB
gujaf-77	71	15	,	,	PUNCT
gujaf-77	71	16	giannarakis	giannaraki	VERB
gujaf-77	71	17	et	et	NOUN
gujaf-77	71	18	al	al	PROPN
gujaf-77	71	19	.	.	PROPN
gujaf-77	72	1	(	(	PUNCT
gujaf-77	72	2	2019	2019	NUM
gujaf-77	72	3	)	)	PUNCT
gujaf-77	72	4	discovered	discover	VERB
gujaf-77	72	5	that	that	SCONJ
gujaf-77	72	6	“	"	PUNCT
gujaf-77	72	7	high	high	ADJ
gujaf-77	72	8	level	level	NOUN
gujaf-77	72	9	of	of	ADP
gujaf-77	72	10	independence	independence	NOUN
gujaf-77	72	11	promotes	promote	VERB
gujaf-77	72	12	the	the	DET
gujaf-77	72	13	choice	choice	NOUN
gujaf-77	72	14	of	of	ADP
gujaf-77	72	15	the	the	DET
gujaf-77	72	16	board	board	NOUN
gujaf-77	72	17	to	to	PART
gujaf-77	72	18	adopt	adopt	VERB
gujaf-77	72	19	sed	sed	ADJ
gujaf-77	72	20	strategies	strategy	NOUN
gujaf-77	72	21	”	"	PUNCT
gujaf-77	72	22	.	.	PUNCT
gujaf-77	73	1	this	this	PRON
gujaf-77	73	2	is	be	AUX
gujaf-77	73	3	similar	similar	ADJ
gujaf-77	73	4	to	to	ADP
gujaf-77	73	5	findings	finding	NOUN
gujaf-77	73	6	from	from	ADP
gujaf-77	73	7	the	the	DET
gujaf-77	73	8	study	study	NOUN
gujaf-77	73	9	of	of	ADP
gujaf-77	73	10	cucari	cucari	PROPN
gujaf-77	73	11	,	,	PUNCT
gujaf-77	73	12	falco	falco	PROPN
gujaf-77	73	13	,	,	PUNCT
gujaf-77	73	14	and	and	CCONJ
gujaf-77	73	15	orlando	orlando	PROPN
gujaf-77	73	16	(	(	PUNCT
gujaf-77	73	17	2017	2017	NUM
gujaf-77	73	18	)	)	PUNCT
gujaf-77	73	19	in	in	ADP
gujaf-77	73	20	italy	italy	PROPN
gujaf-77	73	21	but	but	CCONJ
gujaf-77	73	22	however	however	ADV
gujaf-77	73	23	contradicts	contradict	VERB
gujaf-77	73	24	the	the	DET
gujaf-77	73	25	findings	finding	NOUN
gujaf-77	73	26	of	of	ADP
gujaf-77	73	27	handajani	handajani	PROPN
gujaf-77	73	28	et	et	PROPN
gujaf-77	73	29	al	al	PROPN
gujaf-77	73	30	.	.	PROPN
gujaf-77	74	1	(	(	PUNCT
gujaf-77	74	2	2014	2014	NUM
gujaf-77	74	3	)	)	PUNCT
gujaf-77	74	4	in	in	ADP
gujaf-77	74	5	their	their	PRON
gujaf-77	74	6	study	study	NOUN
gujaf-77	74	7	carried	carry	VERB
gujaf-77	74	8	out	out	ADP
gujaf-77	74	9	at	at	ADP
gujaf-77	74	10	indonesia	indonesia	PROPN
gujaf-77	74	11	.	.	PUNCT
gujaf-77	75	1	they	they	PRON
gujaf-77	75	2	found	find	VERB
gujaf-77	75	3	“	"	PUNCT
gujaf-77	75	4	no	no	DET
gujaf-77	75	5	significant	significant	ADJ
gujaf-77	75	6	effect	effect	NOUN
gujaf-77	75	7	of	of	ADP
gujaf-77	75	8	bi	bi	NOUN
gujaf-77	75	9	on	on	ADP
gujaf-77	75	10	sed	se	VERB
gujaf-77	75	11	”	"	PUNCT
gujaf-77	75	12	.	.	PUNCT
gujaf-77	76	1	beji	beji	PROPN
gujaf-77	76	2	et	et	PROPN
gujaf-77	76	3	al	al	PROPN
gujaf-77	76	4	.	.	PROPN
gujaf-77	77	1	(	(	PUNCT
gujaf-77	77	2	2020	2020	NUM
gujaf-77	77	3	)	)	PUNCT
gujaf-77	77	4	;	;	PUNCT
gujaf-77	78	1	gulzar	gulzar	PROPN
gujaf-77	78	2	et	et	PROPN
gujaf-77	78	3	al	al	PROPN
gujaf-77	78	4	.	.	PROPN
gujaf-77	78	5	(	(	PUNCT
gujaf-77	78	6	2019	2019	NUM
gujaf-77	78	7	)	)	PUNCT
gujaf-77	78	8	;	;	PUNCT
gujaf-77	78	9	masud	masud	PROPN
gujaf-77	78	10	et	et	PROPN
gujaf-77	78	11	al	al	PROPN
gujaf-77	78	12	.	.	PROPN
gujaf-77	79	1	(	(	PUNCT
gujaf-77	79	2	2018	2018	NUM
gujaf-77	79	3	)	)	PUNCT
gujaf-77	79	4	found	find	VERB
gujaf-77	79	5	“	"	PUNCT
gujaf-77	79	6	a	a	DET
gujaf-77	79	7	positive	positive	ADJ
gujaf-77	79	8	and	and	CCONJ
gujaf-77	79	9	significant	significant	ADJ
gujaf-77	79	10	relationship	relationship	NOUN
gujaf-77	79	11	between	between	ADP
gujaf-77	79	12	bi	bi	NOUN
gujaf-77	79	13	and	and	CCONJ
gujaf-77	79	14	sed	se	VERB
gujaf-77	79	15	”	"	PUNCT
gujaf-77	79	16	.	.	PUNCT
gujaf-77	80	1	herda	herda	PROPN
gujaf-77	80	2	and	and	CCONJ
gujaf-77	80	3	taylor	taylor	PROPN
gujaf-77	80	4	(	(	PUNCT
gujaf-77	80	5	2012	2012	NUM
gujaf-77	80	6	)	)	PUNCT
gujaf-77	80	7	conducted	conduct	VERB
gujaf-77	80	8	an	an	DET
gujaf-77	80	9	exploratory	exploratory	ADJ
gujaf-77	80	10	study	study	NOUN
gujaf-77	80	11	which	which	PRON
gujaf-77	80	12	examines	examine	VERB
gujaf-77	80	13	whether	whether	SCONJ
gujaf-77	80	14	bi	bi	NOUN
gujaf-77	80	15	affects	affect	NOUN
gujaf-77	80	16	sed	se	VERB
gujaf-77	80	17	of	of	ADP
gujaf-77	80	18	firms	firm	NOUN
gujaf-77	80	19	in	in	ADP
gujaf-77	80	20	united	united	PROPN
gujaf-77	80	21	states	states	PROPN
gujaf-77	80	22	.	.	PUNCT
gujaf-77	81	1	according	accord	VERB
gujaf-77	81	2	to	to	ADP
gujaf-77	81	3	his	his	PRON
gujaf-77	81	4	findings	finding	NOUN
gujaf-77	81	5	,	,	PUNCT
gujaf-77	81	6	companies	company	NOUN
gujaf-77	81	7	with	with	ADP
gujaf-77	81	8	a	a	DET
gujaf-77	81	9	higher	high	ADJ
gujaf-77	81	10	ratio	ratio	NOUN
gujaf-77	81	11	of	of	ADP
gujaf-77	81	12	independent	independent	ADJ
gujaf-77	81	13	board	board	NOUN
gujaf-77	81	14	members	member	NOUN
gujaf-77	81	15	are	be	AUX
gujaf-77	81	16	more	more	ADV
gujaf-77	81	17	likely	likely	ADJ
gujaf-77	81	18	to	to	PART
gujaf-77	81	19	produce	produce	VERB
gujaf-77	81	20	highquality	highquality	NOUN
gujaf-77	81	21	sei	sei	NOUN
gujaf-77	81	22	.	.	PUNCT
gujaf-77	82	1	in	in	ADP
gujaf-77	82	2	nigeria	nigeria	PROPN
gujaf-77	82	3	,	,	PUNCT
gujaf-77	82	4	the	the	DET
gujaf-77	82	5	study	study	NOUN
gujaf-77	82	6	of	of	ADP
gujaf-77	82	7	aliyu	aliyu	PROPN
gujaf-77	82	8	(	(	PUNCT
gujaf-77	82	9	2019	2019	NUM
gujaf-77	82	10	)	)	PUNCT
gujaf-77	82	11	;	;	PUNCT
gujaf-77	82	12	anazonwu	anazonwu	PROPN
gujaf-77	82	13	et	et	PROPN
gujaf-77	82	14	al	al	PROPN
gujaf-77	82	15	.	.	PROPN
gujaf-77	83	1	(	(	PUNCT
gujaf-77	83	2	2018	2018	NUM
gujaf-77	83	3	)	)	PUNCT
gujaf-77	83	4	revealed	reveal	VERB
gujaf-77	83	5	that	that	SCONJ
gujaf-77	83	6	bi	bi	PROPN
gujaf-77	83	7	positively	positively	ADV
gujaf-77	83	8	influences	influence	NOUN
gujaf-77	83	9	sed	se	VERB
gujaf-77	83	10	amongst	amongst	ADP
gujaf-77	83	11	listed	list	VERB
gujaf-77	83	12	firms	firm	NOUN
gujaf-77	83	13	operating	operate	VERB
gujaf-77	83	14	in	in	ADP
gujaf-77	83	15	the	the	DET
gujaf-77	83	16	country	country	NOUN
gujaf-77	83	17	.	.	PUNCT
gujaf-77	84	1	as	as	ADP
gujaf-77	84	2	a	a	DET
gujaf-77	84	3	result	result	NOUN
gujaf-77	84	4	,	,	PUNCT
gujaf-77	84	5	the	the	DET
gujaf-77	84	6	following	follow	VERB
gujaf-77	84	7	was	be	AUX
gujaf-77	84	8	formulated	formulate	VERB
gujaf-77	84	9	;	;	PUNCT
gujaf-77	84	10	h02	h02	NOUN
gujaf-77	84	11	:	:	PUNCT
gujaf-77	84	12	board	board	NOUN
gujaf-77	84	13	independence	independence	NOUN
gujaf-77	84	14	has	have	VERB
gujaf-77	84	15	no	no	DET
gujaf-77	84	16	significant	significant	ADJ
gujaf-77	84	17	impact	impact	NOUN
gujaf-77	84	18	on	on	ADP
gujaf-77	84	19	sed	sed	ADJ
gujaf-77	84	20	practices	practice	NOUN
gujaf-77	84	21	of	of	ADP
gujaf-77	84	22	listed	list	VERB
gujaf-77	84	23	environmental	environmental	ADJ
gujaf-77	84	24	sensitive	sensitive	ADJ
gujaf-77	84	25	firms	firm	NOUN
gujaf-77	84	26	in	in	ADP
gujaf-77	84	27	nigeria	nigeria	PROPN
gujaf-77	84	28	cucari	cucari	PROPN
gujaf-77	84	29	et	et	PROPN
gujaf-77	84	30	al	al	PROPN
gujaf-77	84	31	.	.	PROPN
gujaf-77	85	1	(	(	PUNCT
gujaf-77	85	2	2017	2017	NUM
gujaf-77	85	3	)	)	PUNCT
gujaf-77	85	4	conducted	conduct	VERB
gujaf-77	85	5	a	a	DET
gujaf-77	85	6	study	study	NOUN
gujaf-77	85	7	on	on	ADP
gujaf-77	85	8	gender	gender	NOUN
gujaf-77	85	9	diversity	diversity	NOUN
gujaf-77	85	10	in	in	ADP
gujaf-77	85	11	the	the	DET
gujaf-77	85	12	board	board	NOUN
gujaf-77	85	13	of	of	ADP
gujaf-77	85	14	directors	director	NOUN
gujaf-77	85	15	and	and	CCONJ
gujaf-77	85	16	sed	se	VERB
gujaf-77	85	17	,	,	PUNCT
gujaf-77	85	18	and	and	CCONJ
gujaf-77	85	19	their	their	PRON
gujaf-77	85	20	findings	finding	NOUN
gujaf-77	85	21	suggested	suggest	VERB
gujaf-77	85	22	that	that	SCONJ
gujaf-77	85	23	gender	gender	NOUN
gujaf-77	85	24	diversity	diversity	NOUN
gujaf-77	85	25	among	among	ADP
gujaf-77	85	26	the	the	DET
gujaf-77	85	27	board	board	NOUN
gujaf-77	85	28	's	's	PART
gujaf-77	85	29	directors	director	NOUN
gujaf-77	85	30	has	have	VERB
gujaf-77	85	31	a	a	DET
gujaf-77	85	32	beneficial	beneficial	ADJ
gujaf-77	85	33	impact	impact	NOUN
gujaf-77	85	34	on	on	ADP
gujaf-77	85	35	sed	se	VERB
gujaf-77	85	36	.	.	PUNCT
gujaf-77	86	1	handajani	handajani	PROPN
gujaf-77	86	2	et	et	PROPN
gujaf-77	86	3	al	al	PROPN
gujaf-77	86	4	.	.	PROPN
gujaf-77	87	1	(	(	PUNCT
gujaf-77	87	2	2014	2014	NUM
gujaf-77	87	3	)	)	PUNCT
gujaf-77	87	4	revealed	reveal	VERB
gujaf-77	87	5	contrary	contrary	ADJ
gujaf-77	87	6	findings	finding	NOUN
gujaf-77	87	7	from	from	ADP
gujaf-77	87	8	indonesian	indonesian	ADJ
gujaf-77	87	9	experience	experience	NOUN
gujaf-77	87	10	on	on	ADP
gujaf-77	87	11	their	their	PRON
gujaf-77	87	12	study	study	NOUN
gujaf-77	87	13	on	on	ADP
gujaf-77	87	14	bd	bd	PROPN
gujaf-77	87	15	on	on	ADP
gujaf-77	87	16	sed	sed	ADJ
gujaf-77	87	17	.	.	PUNCT
gujaf-77	88	1	their	their	PRON
gujaf-77	88	2	study	study	NOUN
gujaf-77	88	3	showed	show	VERB
gujaf-77	88	4	“	"	PUNCT
gujaf-77	88	5	a	a	DET
gujaf-77	88	6	negative	negative	ADJ
gujaf-77	88	7	but	but	CCONJ
gujaf-77	88	8	significant	significant	ADJ
gujaf-77	88	9	relationship	relationship	NOUN
gujaf-77	88	10	between	between	ADP
gujaf-77	88	11	board	board	NOUN
gujaf-77	88	12	gender	gender	NOUN
gujaf-77	88	13	diversity	diversity	NOUN
gujaf-77	88	14	and	and	CCONJ
gujaf-77	88	15	sed	se	VERB
gujaf-77	88	16	”	"	PUNCT
gujaf-77	88	17	.	.	PUNCT
gujaf-77	89	1	bravo(2018	bravo(2018	NOUN
gujaf-77	89	2	)	)	PUNCT
gujaf-77	89	3	analyses	analyse	VERB
gujaf-77	89	4	influence	influence	NOUN
gujaf-77	89	5	of	of	ADP
gujaf-77	89	6	bd	bd	PROPN
gujaf-77	89	7	on	on	ADP
gujaf-77	89	8	the	the	DET
gujaf-77	89	9	disclosure	disclosure	NOUN
gujaf-77	89	10	behavior	behavior	NOUN
gujaf-77	89	11	of	of	ADP
gujaf-77	89	12	firms	firm	NOUN
gujaf-77	89	13	on	on	ADP
gujaf-77	89	14	social	social	ADJ
gujaf-77	89	15	and	and	CCONJ
gujaf-77	89	16	environmental	environmental	ADJ
gujaf-77	89	17	activities	activity	NOUN
gujaf-77	89	18	.	.	PUNCT
gujaf-77	90	1	findings	finding	NOUN
gujaf-77	90	2	from	from	ADP
gujaf-77	90	3	their	their	PRON
gujaf-77	90	4	study	study	NOUN
gujaf-77	90	5	revealed	reveal	VERB
gujaf-77	90	6	that	that	SCONJ
gujaf-77	90	7	bd	bd	PROPN
gujaf-77	90	8	positively	positively	ADV
gujaf-77	90	9	influences	influence	VERB
gujaf-77	90	10	the	the	DET
gujaf-77	90	11	disclosure	disclosure	NOUN
gujaf-77	90	12	of	of	ADP
gujaf-77	90	13	sei	sei	PROPN
gujaf-77	90	14	.	.	PUNCT
gujaf-77	91	1	emmanuel	emmanuel	PROPN
gujaf-77	91	2	et	et	PROPN
gujaf-77	91	3	al	al	PROPN
gujaf-77	91	4	.	.	PROPN
gujaf-77	92	1	(	(	PUNCT
gujaf-77	92	2	2018	2018	NUM
gujaf-77	92	3	)	)	PUNCT
gujaf-77	92	4	examined	examine	VERB
gujaf-77	92	5	bd	bd	PROPN
gujaf-77	92	6	and	and	CCONJ
gujaf-77	92	7	corporate	corporate	ADJ
gujaf-77	92	8	sed	se	VERB
gujaf-77	92	9	with	with	ADP
gujaf-77	92	10	concentration	concentration	NOUN
gujaf-77	92	11	on	on	ADP
gujaf-77	92	12	manufacturing	manufacturing	NOUN
gujaf-77	92	13	firms	firm	NOUN
gujaf-77	92	14	in	in	ADP
gujaf-77	92	15	nigeria	nigeria	PROPN
gujaf-77	92	16	.	.	PUNCT
gujaf-77	93	1	their	their	PRON
gujaf-77	93	2	study	study	NOUN
gujaf-77	93	3	found	find	VERB
gujaf-77	93	4	a	a	DET
gujaf-77	93	5	link	link	NOUN
gujaf-77	93	6	between	between	ADP
gujaf-77	93	7	bd	bd	PROPN
gujaf-77	93	8	and	and	CCONJ
gujaf-77	93	9	sed	se	VERB
gujaf-77	93	10	that	that	PRON
gujaf-77	93	11	is	be	AUX
gujaf-77	93	12	both	both	CCONJ
gujaf-77	93	13	positive	positive	ADJ
gujaf-77	93	14	and	and	CCONJ
gujaf-77	93	15	significant	significant	ADJ
gujaf-77	93	16	.	.	PUNCT
gujaf-77	94	1	this	this	PRON
gujaf-77	94	2	is	be	AUX
gujaf-77	94	3	in	in	ADP
gujaf-77	94	4	line	line	NOUN
gujaf-77	94	5	with	with	ADP
gujaf-77	94	6	cucari	cucari	PROPN
gujaf-77	94	7	et	et	PROPN
gujaf-77	94	8	al	al	PROPN
gujaf-77	94	9	.	.	PROPN
gujaf-77	95	1	(	(	PUNCT
gujaf-77	95	2	2017	2017	NUM
gujaf-77	95	3	)	)	PUNCT
gujaf-77	95	4	's	's	PART
gujaf-77	95	5	research	research	NOUN
gujaf-77	95	6	in	in	ADP
gujaf-77	95	7	italy	italy	PROPN
gujaf-77	95	8	,	,	PUNCT
gujaf-77	95	9	as	as	ADV
gujaf-77	95	10	well	well	ADV
gujaf-77	95	11	as	as	ADP
gujaf-77	95	12	beji	beji	NOUN
gujaf-77	95	13	et	et	PROPN
gujaf-77	95	14	al	al	PROPN
gujaf-77	95	15	.	.	PROPN
gujaf-77	95	16	(	(	PUNCT
gujaf-77	95	17	2020	2020	NUM
gujaf-77	95	18	)	)	PUNCT
gujaf-77	95	19	;	;	PUNCT
gujaf-77	95	20	gulzar	gulzar	PROPN
gujaf-77	95	21	et	et	PROPN
gujaf-77	95	22	al	al	PROPN
gujaf-77	95	23	(	(	PUNCT
gujaf-77	95	24	2019	2019	NUM
gujaf-77	95	25	)	)	PUNCT
gujaf-77	95	26	.	.	PUNCT
gujaf-77	96	1	therefore	therefore	ADV
gujaf-77	96	2	,	,	PUNCT
gujaf-77	96	3	the	the	DET
gujaf-77	96	4	hypothesis	hypothesis	NOUN
gujaf-77	96	5	was	be	AUX
gujaf-77	96	6	formulated	formulate	VERB
gujaf-77	96	7	as	as	ADP
gujaf-77	96	8	;	;	PUNCT
gujaf-77	96	9	h03	h03	NOUN
gujaf-77	96	10	:	:	PUNCT
gujaf-77	96	11	board	board	NOUN
gujaf-77	96	12	gender	gender	NOUN
gujaf-77	96	13	diversity	diversity	NOUN
gujaf-77	96	14	has	have	VERB
gujaf-77	96	15	no	no	DET
gujaf-77	96	16	significant	significant	ADJ
gujaf-77	96	17	impact	impact	NOUN
gujaf-77	96	18	on	on	ADP
gujaf-77	96	19	sed	sed	ADJ
gujaf-77	96	20	practices	practice	NOUN
gujaf-77	96	21	of	of	ADP
gujaf-77	96	22	listed	list	VERB
gujaf-77	96	23	environmental	environmental	ADJ
gujaf-77	96	24	sensitive	sensitive	ADJ
gujaf-77	96	25	firms	firm	NOUN
gujaf-77	96	26	in	in	ADP
gujaf-77	96	27	nigeria	nigeria	PROPN
gujaf-77	96	28	umukoro	umukoro	INTJ
gujaf-77	96	29	et	et	PROPN
gujaf-77	96	30	al	al	PROPN
gujaf-77	96	31	.	.	PROPN
gujaf-77	97	1	(	(	PUNCT
gujaf-77	97	2	2019	2019	NUM
gujaf-77	97	3	)	)	PUNCT
gujaf-77	97	4	look	look	VERB
gujaf-77	97	5	into	into	ADP
gujaf-77	97	6	the	the	DET
gujaf-77	97	7	impact	impact	NOUN
gujaf-77	97	8	of	of	ADP
gujaf-77	97	9	environmentally	environmentally	ADV
gujaf-77	97	10	sensitive	sensitive	ADJ
gujaf-77	97	11	board	board	NOUN
gujaf-77	97	12	members	member	NOUN
gujaf-77	97	13	who	who	PRON
gujaf-77	97	14	are	be	AUX
gujaf-77	97	15	qualified	qualified	ADJ
gujaf-77	97	16	or	or	CCONJ
gujaf-77	97	17	knowledgeable	knowledgeable	ADJ
gujaf-77	97	18	on	on	ADP
gujaf-77	97	19	sed	sed	ADJ
gujaf-77	97	20	.	.	PUNCT
gujaf-77	98	1	despite	despite	SCONJ
gujaf-77	98	2	the	the	DET
gujaf-77	98	3	fact	fact	NOUN
gujaf-77	98	4	that	that	SCONJ
gujaf-77	98	5	the	the	DET
gujaf-77	98	6	majority	majority	NOUN
gujaf-77	98	7	of	of	ADP
gujaf-77	98	8	executive	executive	ADJ
gujaf-77	98	9	and	and	CCONJ
gujaf-77	98	10	nonexecutive	nonexecutive	ADJ
gujaf-77	98	11	directors	director	NOUN
gujaf-77	98	12	considered	consider	VERB
gujaf-77	98	13	for	for	ADP
gujaf-77	98	14	the	the	DET
gujaf-77	98	15	study	study	NOUN
gujaf-77	98	16	had	have	AUX
gujaf-77	98	17	little	little	ADJ
gujaf-77	98	18	knowledge	knowledge	NOUN
gujaf-77	98	19	with	with	ADP
gujaf-77	98	20	environmental	environmental	ADJ
gujaf-77	98	21	issues	issue	NOUN
gujaf-77	98	22	,	,	PUNCT
gujaf-77	98	23	the	the	DET
gujaf-77	98	24	survey	survey	NOUN
gujaf-77	98	25	found	find	VERB
gujaf-77	98	26	that	that	PRON
gujaf-77	98	27	be	be	AUX
gujaf-77	98	28	have	have	VERB
gujaf-77	98	29	a	a	DET
gujaf-77	98	30	total	total	ADJ
gujaf-77	98	31	influence	influence	NOUN
gujaf-77	98	32	on	on	ADP
gujaf-77	98	33	the	the	DET
gujaf-77	98	34	sed	sed	NOUN
gujaf-77	98	35	.	.	PUNCT
gujaf-77	99	1	however	however	ADV
gujaf-77	99	2	,	,	PUNCT
gujaf-77	99	3	the	the	DET
gujaf-77	99	4	research	research	NOUN
gujaf-77	99	5	is	be	AUX
gujaf-77	99	6	limited	limit	VERB
gujaf-77	99	7	to	to	ADP
gujaf-77	99	8	companies	company	NOUN
gujaf-77	99	9	in	in	ADP
gujaf-77	99	10	nigeria	nigeria	PROPN
gujaf-77	99	11	's	's	PART
gujaf-77	99	12	financial	financial	ADJ
gujaf-77	99	13	industry	industry	NOUN
gujaf-77	99	14	.	.	PUNCT
gujaf-77	100	1	in	in	ADP
gujaf-77	100	2	a	a	DET
gujaf-77	100	3	study	study	NOUN
gujaf-77	100	4	on	on	ADP
gujaf-77	100	5	board	board	NOUN
gujaf-77	100	6	characteristics	characteristic	NOUN
gujaf-77	100	7	and	and	CCONJ
gujaf-77	100	8	sed	se	VERB
gujaf-77	100	9	in	in	ADP
gujaf-77	100	10	nigeria	nigeria	PROPN
gujaf-77	100	11	,	,	PUNCT
gujaf-77	100	12	haladu	haladu	PROPN
gujaf-77	100	13	and	and	CCONJ
gujaf-77	100	14	salim	salim	PROPN
gujaf-77	100	15	(	(	PUNCT
gujaf-77	100	16	2016	2016	NUM
gujaf-77	100	17	)	)	PUNCT
gujaf-77	100	18	used	use	VERB
gujaf-77	100	19	board	board	NOUN
gujaf-77	100	20	expertise	expertise	NOUN
gujaf-77	100	21	as	as	ADP
gujaf-77	100	22	one	one	NUM
gujaf-77	100	23	of	of	ADP
gujaf-77	100	24	the	the	DET
gujaf-77	100	25	proxies	proxy	NOUN
gujaf-77	100	26	for	for	ADP
gujaf-77	100	27	measuring	measure	VERB
gujaf-77	100	28	board	board	NOUN
gujaf-77	100	29	characteristics	characteristic	NOUN
gujaf-77	100	30	.	.	PUNCT
gujaf-77	101	1	their	their	PRON
gujaf-77	101	2	findings	finding	NOUN
gujaf-77	101	3	revealed	reveal	VERB
gujaf-77	101	4	a	a	DET
gujaf-77	101	5	positive	positive	ADJ
gujaf-77	101	6	significant	significant	ADJ
gujaf-77	101	7	relationship	relationship	NOUN
gujaf-77	101	8	between	between	ADP
gujaf-77	101	9	board	board	NOUN
gujaf-77	101	10	expertise	expertise	NOUN
gujaf-77	101	11	and	and	CCONJ
gujaf-77	101	12	sed	se	VERB
gujaf-77	101	13	,	,	PUNCT
gujaf-77	101	14	implying	imply	VERB
gujaf-77	101	15	that	that	SCONJ
gujaf-77	101	16	the	the	DET
gujaf-77	101	17	more	more	ADV
gujaf-77	101	18	environmental	environmental	ADJ
gujaf-77	101	19	experts	expert	NOUN
gujaf-77	101	20	on	on	ADP
gujaf-77	101	21	the	the	DET
gujaf-77	101	22	board	board	NOUN
gujaf-77	101	23	,	,	PUNCT
gujaf-77	101	24	the	the	DET
gujaf-77	101	25	more	more	ADV
gujaf-77	101	26	social	social	ADJ
gujaf-77	101	27	and	and	CCONJ
gujaf-77	101	28	environmental	environmental	ADJ
gujaf-77	101	29	information	information	NOUN
gujaf-77	101	30	is	be	AUX
gujaf-77	101	31	disclosed	disclose	VERB
gujaf-77	101	32	,	,	PUNCT
gujaf-77	101	33	and	and	CCONJ
gujaf-77	101	34	the	the	PRON
gujaf-77	101	35	lower	low	ADJ
gujaf-77	101	36	the	the	DET
gujaf-77	101	37	agency	agency	NOUN
gujaf-77	101	38	costs	cost	NOUN
gujaf-77	101	39	.	.	PUNCT
gujaf-77	102	1	as	as	ADP
gujaf-77	102	2	a	a	DET
gujaf-77	102	3	consequence	consequence	NOUN
gujaf-77	102	4	,	,	PUNCT
gujaf-77	102	5	the	the	DET
gujaf-77	102	6	following	follow	VERB
gujaf-77	102	7	was	be	AUX
gujaf-77	102	8	stated	state	VERB
gujaf-77	102	9	;	;	PUNCT
gujaf-77	102	10	gusau	gusau	ADJ
gujaf-77	102	11	journal	journal	NOUN
gujaf-77	102	12	of	of	ADP
gujaf-77	102	13	accounting	accounting	NOUN
gujaf-77	102	14	and	and	CCONJ
gujaf-77	102	15	finance	finance	NOUN
gujaf-77	102	16	,	,	PUNCT
gujaf-77	102	17	vol	vol	NOUN
gujaf-77	102	18	.	.	PROPN
gujaf-77	102	19	2	2	NUM
gujaf-77	102	20	,	,	PUNCT
gujaf-77	102	21	issue	issue	NOUN
gujaf-77	102	22	3	3	NUM
gujaf-77	102	23	,	,	PUNCT
gujaf-77	102	24	april	april	PROPN
gujaf-77	102	25	,	,	PUNCT
gujaf-77	102	26	2021	2021	NUM
gujaf-77	102	27	6	6	NUM
gujaf-77	102	28	h04	h04	NOUN
gujaf-77	102	29	:	:	PUNCT
gujaf-77	102	30	board	board	NOUN
gujaf-77	102	31	expertise	expertise	NOUN
gujaf-77	102	32	has	have	VERB
gujaf-77	102	33	no	no	DET
gujaf-77	102	34	significant	significant	ADJ
gujaf-77	102	35	impact	impact	NOUN
gujaf-77	102	36	on	on	ADP
gujaf-77	102	37	sed	sed	ADJ
gujaf-77	102	38	practices	practice	NOUN
gujaf-77	102	39	of	of	ADP
gujaf-77	102	40	listed	list	VERB
gujaf-77	102	41	environmental	environmental	ADJ
gujaf-77	102	42	sensitive	sensitive	ADJ
gujaf-77	102	43	firms	firm	NOUN
gujaf-77	102	44	in	in	ADP
gujaf-77	102	45	nigeria	nigeria	PROPN
gujaf-77	102	46	.	.	PUNCT
gujaf-77	103	1	in	in	ADP
gujaf-77	103	2	their	their	PRON
gujaf-77	103	3	study	study	NOUN
gujaf-77	103	4	on	on	ADP
gujaf-77	103	5	corporate	corporate	ADJ
gujaf-77	103	6	board	board	NOUN
gujaf-77	103	7	demographic	demographic	ADJ
gujaf-77	103	8	diversity	diversity	NOUN
gujaf-77	103	9	and	and	CCONJ
gujaf-77	103	10	sustainability	sustainability	NOUN
gujaf-77	103	11	reporting	reporting	NOUN
gujaf-77	103	12	,	,	PUNCT
gujaf-77	103	13	anazonwu	anazonwu	NOUN
gujaf-77	103	14	,	,	PUNCT
gujaf-77	103	15	egbunike	egbunike	ADJ
gujaf-77	103	16	,	,	PUNCT
gujaf-77	103	17	and	and	CCONJ
gujaf-77	103	18	gunardi	gunardi	PROPN
gujaf-77	103	19	(	(	PUNCT
gujaf-77	103	20	2018	2018	NUM
gujaf-77	103	21	)	)	PUNCT
gujaf-77	103	22	discovered	discover	VERB
gujaf-77	103	23	that	that	SCONJ
gujaf-77	103	24	the	the	DET
gujaf-77	103	25	presence	presence	NOUN
gujaf-77	103	26	of	of	ADP
gujaf-77	103	27	non	non	ADJ
gujaf-77	103	28	-	-	ADJ
gujaf-77	103	29	nigerian	nigerian	ADJ
gujaf-77	103	30	members	member	NOUN
gujaf-77	103	31	on	on	ADP
gujaf-77	103	32	the	the	DET
gujaf-77	103	33	board	board	NOUN
gujaf-77	103	34	has	have	VERB
gujaf-77	103	35	no	no	DET
gujaf-77	103	36	positive	positive	ADJ
gujaf-77	103	37	or	or	CCONJ
gujaf-77	103	38	substantial	substantial	ADJ
gujaf-77	103	39	impact	impact	NOUN
gujaf-77	103	40	on	on	ADP
gujaf-77	103	41	the	the	DET
gujaf-77	103	42	firm	firm	NOUN
gujaf-77	103	43	's	's	PART
gujaf-77	103	44	ability	ability	NOUN
gujaf-77	103	45	to	to	PART
gujaf-77	103	46	disclose	disclose	VERB
gujaf-77	103	47	sei	sei	ADJ
gujaf-77	103	48	.	.	PUNCT
gujaf-77	104	1	in	in	ADP
gujaf-77	104	2	a	a	DET
gujaf-77	104	3	study	study	NOUN
gujaf-77	104	4	on	on	ADP
gujaf-77	104	5	board	board	NOUN
gujaf-77	104	6	characteristics	characteristic	NOUN
gujaf-77	104	7	and	and	CCONJ
gujaf-77	104	8	sed	se	VERB
gujaf-77	104	9	quality	quality	NOUN
gujaf-77	104	10	in	in	ADP
gujaf-77	104	11	nigeria	nigeria	PROPN
gujaf-77	104	12	,	,	PUNCT
gujaf-77	104	13	rabi	rabi	NOUN
gujaf-77	104	14	(	(	PUNCT
gujaf-77	104	15	2019	2019	NUM
gujaf-77	104	16	)	)	PUNCT
gujaf-77	104	17	discovered	discover	VERB
gujaf-77	104	18	a	a	DET
gujaf-77	104	19	counter	counter	NOUN
gujaf-77	104	20	-	-	NOUN
gujaf-77	104	21	claim	claim	NOUN
gujaf-77	104	22	.	.	PUNCT
gujaf-77	105	1	the	the	DET
gujaf-77	105	2	study	study	NOUN
gujaf-77	105	3	's	's	PART
gujaf-77	105	4	findings	finding	NOUN
gujaf-77	105	5	demonstrated	demonstrate	VERB
gujaf-77	105	6	that	that	SCONJ
gujaf-77	105	7	bd	bd	PROPN
gujaf-77	105	8	,	,	PUNCT
gujaf-77	105	9	through	through	ADP
gujaf-77	105	10	the	the	DET
gujaf-77	105	11	presence	presence	NOUN
gujaf-77	105	12	of	of	ADP
gujaf-77	105	13	foreign	foreign	ADJ
gujaf-77	105	14	directors	director	NOUN
gujaf-77	105	15	on	on	ADP
gujaf-77	105	16	the	the	DET
gujaf-77	105	17	board	board	NOUN
gujaf-77	105	18	,	,	PUNCT
gujaf-77	105	19	has	have	VERB
gujaf-77	105	20	an	an	DET
gujaf-77	105	21	impact	impact	NOUN
gujaf-77	105	22	on	on	ADP
gujaf-77	105	23	a	a	DET
gujaf-77	105	24	company	company	NOUN
gujaf-77	105	25	's	's	PART
gujaf-77	105	26	ability	ability	NOUN
gujaf-77	105	27	to	to	PART
gujaf-77	105	28	disclose	disclose	VERB
gujaf-77	105	29	information	information	NOUN
gujaf-77	105	30	about	about	ADP
gujaf-77	105	31	its	its	PRON
gujaf-77	105	32	social	social	ADJ
gujaf-77	105	33	and	and	CCONJ
gujaf-77	105	34	environmental	environmental	ADJ
gujaf-77	105	35	obligations	obligation	NOUN
gujaf-77	105	36	.	.	PUNCT
gujaf-77	106	1	emmanuel	emmanuel	PROPN
gujaf-77	106	2	et	et	PROPN
gujaf-77	106	3	al	al	PROPN
gujaf-77	106	4	.	.	PROPN
gujaf-77	107	1	(	(	PUNCT
gujaf-77	107	2	2018	2018	NUM
gujaf-77	107	3	)	)	PUNCT
gujaf-77	107	4	examined	examine	VERB
gujaf-77	107	5	fd	fd	PROPN
gujaf-77	107	6	as	as	SCONJ
gujaf-77	107	7	it	it	PRON
gujaf-77	107	8	influenced	influence	VERB
gujaf-77	107	9	sed	se	VERB
gujaf-77	107	10	among	among	ADP
gujaf-77	107	11	firms	firm	NOUN
gujaf-77	107	12	operating	operate	VERB
gujaf-77	107	13	in	in	ADP
gujaf-77	107	14	nigeria	nigeria	PROPN
gujaf-77	107	15	.	.	PUNCT
gujaf-77	108	1	the	the	DET
gujaf-77	108	2	findings	finding	NOUN
gujaf-77	108	3	revealed	reveal	VERB
gujaf-77	108	4	a	a	DET
gujaf-77	108	5	positive	positive	ADJ
gujaf-77	108	6	significant	significant	ADJ
gujaf-77	108	7	relationship	relationship	NOUN
gujaf-77	108	8	between	between	ADP
gujaf-77	108	9	the	the	DET
gujaf-77	108	10	presence	presence	NOUN
gujaf-77	108	11	of	of	ADP
gujaf-77	108	12	foreign	foreign	ADJ
gujaf-77	108	13	directors	director	NOUN
gujaf-77	108	14	on	on	ADP
gujaf-77	108	15	the	the	DET
gujaf-77	108	16	board	board	NOUN
gujaf-77	108	17	of	of	ADP
gujaf-77	108	18	directors	director	NOUN
gujaf-77	108	19	and	and	CCONJ
gujaf-77	108	20	the	the	DET
gujaf-77	108	21	sed	sed	ADJ
gujaf-77	108	22	attitude	attitude	NOUN
gujaf-77	108	23	of	of	ADP
gujaf-77	108	24	nigerian	nigerian	ADJ
gujaf-77	108	25	companies	company	NOUN
gujaf-77	108	26	.	.	PUNCT
gujaf-77	109	1	the	the	DET
gujaf-77	109	2	results	result	NOUN
gujaf-77	109	3	are	be	AUX
gujaf-77	109	4	comparable	comparable	ADJ
gujaf-77	109	5	to	to	ADP
gujaf-77	109	6	those	those	PRON
gujaf-77	109	7	of	of	ADP
gujaf-77	109	8	beji	beji	NOUN
gujaf-77	109	9	et	et	PROPN
gujaf-77	109	10	al	al	PROPN
gujaf-77	109	11	.	.	PROPN
gujaf-77	109	12	(	(	PUNCT
gujaf-77	109	13	2020	2020	NUM
gujaf-77	109	14	)	)	PUNCT
gujaf-77	109	15	;	;	PUNCT
gujaf-77	110	1	masud	masud	PROPN
gujaf-77	110	2	et	et	PROPN
gujaf-77	110	3	al	al	PROPN
gujaf-77	110	4	.	.	PROPN
gujaf-77	111	1	(	(	PUNCT
gujaf-77	111	2	2020	2020	NUM
gujaf-77	111	3	)	)	PUNCT
gujaf-77	111	4	.	.	PUNCT
gujaf-77	112	1	(	(	PUNCT
gujaf-77	112	2	2018	2018	NUM
gujaf-77	112	3	)	)	PUNCT
gujaf-77	112	4	.	.	PUNCT
gujaf-77	113	1	as	as	ADP
gujaf-77	113	2	a	a	DET
gujaf-77	113	3	result	result	NOUN
gujaf-77	113	4	,	,	PUNCT
gujaf-77	113	5	the	the	DET
gujaf-77	113	6	following	follow	VERB
gujaf-77	113	7	was	be	AUX
gujaf-77	113	8	put	put	VERB
gujaf-77	113	9	to	to	ADP
gujaf-77	113	10	the	the	DET
gujaf-77	113	11	test	test	NOUN
gujaf-77	113	12	.	.	PUNCT
gujaf-77	114	1	h05	h05	PROPN
gujaf-77	114	2	:	:	PUNCT
gujaf-77	114	3	board	board	VERB
gujaf-77	114	4	demographic	demographic	ADJ
gujaf-77	114	5	diversity	diversity	NOUN
gujaf-77	114	6	has	have	VERB
gujaf-77	114	7	no	no	DET
gujaf-77	114	8	significant	significant	ADJ
gujaf-77	114	9	impact	impact	NOUN
gujaf-77	114	10	on	on	ADP
gujaf-77	114	11	sed	sed	ADJ
gujaf-77	114	12	practices	practice	NOUN
gujaf-77	114	13	of	of	ADP
gujaf-77	114	14	listed	list	VERB
gujaf-77	114	15	environmental	environmental	ADJ
gujaf-77	114	16	sensitive	sensitive	ADJ
gujaf-77	114	17	firms	firm	NOUN
gujaf-77	114	18	in	in	ADP
gujaf-77	114	19	nigeria	nigeria	PROPN
gujaf-77	114	20	.	.	PUNCT
gujaf-77	115	1	figure	figure	VERB
gujaf-77	115	2	1	1	NUM
gujaf-77	115	3	depicts	depict	VERB
gujaf-77	115	4	the	the	DET
gujaf-77	115	5	relationship	relationship	NOUN
gujaf-77	115	6	between	between	ADP
gujaf-77	115	7	proxies	proxy	NOUN
gujaf-77	115	8	for	for	ADP
gujaf-77	115	9	measuring	measure	VERB
gujaf-77	115	10	influence	influence	NOUN
gujaf-77	115	11	of	of	ADP
gujaf-77	115	12	board	board	NOUN
gujaf-77	115	13	characteristics	characteristic	NOUN
gujaf-77	115	14	on	on	ADP
gujaf-77	115	15	sed	se	VERB
gujaf-77	115	16	.	.	PUNCT
gujaf-77	116	1	the	the	DET
gujaf-77	116	2	impact	impact	NOUN
gujaf-77	116	3	of	of	ADP
gujaf-77	116	4	board	board	NOUN
gujaf-77	116	5	size	size	NOUN
gujaf-77	116	6	(	(	PUNCT
gujaf-77	116	7	bs	bs	NOUN
gujaf-77	116	8	)	)	PUNCT
gujaf-77	116	9	on	on	ADP
gujaf-77	116	10	sed	sed	ADJ
gujaf-77	116	11	was	be	AUX
gujaf-77	116	12	investigated	investigate	VERB
gujaf-77	116	13	in	in	ADP
gujaf-77	116	14	this	this	DET
gujaf-77	116	15	study	study	NOUN
gujaf-77	116	16	(	(	PUNCT
gujaf-77	116	17	hypothesis	hypothesis	NOUN
gujaf-77	116	18	1	1	NUM
gujaf-77	116	19	)	)	PUNCT
gujaf-77	116	20	.	.	PUNCT
gujaf-77	117	1	furthermore	furthermore	ADV
gujaf-77	117	2	,	,	PUNCT
gujaf-77	117	3	the	the	DET
gujaf-77	117	4	study	study	NOUN
gujaf-77	117	5	looked	look	VERB
gujaf-77	117	6	into	into	ADP
gujaf-77	117	7	the	the	DET
gujaf-77	117	8	effect	effect	NOUN
gujaf-77	117	9	of	of	ADP
gujaf-77	117	10	board	board	NOUN
gujaf-77	117	11	independence	independence	NOUN
gujaf-77	117	12	(	(	PUNCT
gujaf-77	117	13	bi	bi	NOUN
gujaf-77	117	14	)	)	PUNCT
gujaf-77	117	15	on	on	ADP
gujaf-77	117	16	sed	sed	ADJ
gujaf-77	117	17	(	(	PUNCT
gujaf-77	117	18	hypothesis	hypothesis	NOUN
gujaf-77	117	19	2	2	NUM
gujaf-77	117	20	)	)	PUNCT
gujaf-77	117	21	.	.	PUNCT
gujaf-77	118	1	hypothesis	hypothesis	NOUN
gujaf-77	118	2	3	3	NUM
gujaf-77	118	3	looked	look	VERB
gujaf-77	118	4	at	at	ADP
gujaf-77	118	5	the	the	DET
gujaf-77	118	6	impact	impact	NOUN
gujaf-77	118	7	of	of	ADP
gujaf-77	118	8	board	board	NOUN
gujaf-77	118	9	gender	gender	NOUN
gujaf-77	118	10	diversity	diversity	NOUN
gujaf-77	118	11	(	(	PUNCT
gujaf-77	118	12	bd	bd	PROPN
gujaf-77	118	13	)	)	PUNCT
gujaf-77	118	14	on	on	ADP
gujaf-77	118	15	sed	se	VERB
gujaf-77	118	16	,	,	PUNCT
gujaf-77	118	17	as	as	ADV
gujaf-77	118	18	well	well	ADV
gujaf-77	118	19	as	as	ADP
gujaf-77	118	20	the	the	DET
gujaf-77	118	21	impact	impact	NOUN
gujaf-77	118	22	of	of	ADP
gujaf-77	118	23	board	board	NOUN
gujaf-77	118	24	expertise	expertise	NOUN
gujaf-77	118	25	(	(	PUNCT
gujaf-77	118	26	be	be	AUX
gujaf-77	118	27	)	)	PUNCT
gujaf-77	118	28	on	on	ADP
gujaf-77	118	29	sed	sed	ADJ
gujaf-77	118	30	(	(	PUNCT
gujaf-77	118	31	hypothesis	hypothesis	NOUN
gujaf-77	118	32	4	4	NUM
gujaf-77	118	33	)	)	PUNCT
gujaf-77	118	34	.	.	PUNCT
gujaf-77	119	1	finally	finally	ADV
gujaf-77	119	2	,	,	PUNCT
gujaf-77	119	3	the	the	DET
gujaf-77	119	4	effect	effect	NOUN
gujaf-77	119	5	of	of	ADP
gujaf-77	119	6	board	board	NOUN
gujaf-77	119	7	demographic	demographic	ADJ
gujaf-77	119	8	diversity	diversity	NOUN
gujaf-77	119	9	(	(	PUNCT
gujaf-77	119	10	fd	fd	PROPN
gujaf-77	119	11	)	)	PUNCT
gujaf-77	119	12	on	on	ADP
gujaf-77	119	13	sed	sed	ADJ
gujaf-77	119	14	was	be	AUX
gujaf-77	119	15	assessed	assess	VERB
gujaf-77	119	16	(	(	PUNCT
gujaf-77	119	17	hypothetical	hypothetical	ADJ
gujaf-77	119	18	)	)	PUNCT
gujaf-77	119	19	.	.	PUNCT
gujaf-77	120	1	figure	figure	VERB
gujaf-77	120	2	1	1	NUM
gujaf-77	120	3	:	:	PUNCT
gujaf-77	120	4	board	board	NOUN
gujaf-77	120	5	characteristics	characteristic	NOUN
gujaf-77	120	6	and	and	CCONJ
gujaf-77	120	7	sed	se	VERB
gujaf-77	120	8	independent	independent	ADJ
gujaf-77	120	9	variable	variable	ADJ
gujaf-77	120	10	dependent	dependent	ADJ
gujaf-77	120	11	variable	variable	ADJ
gujaf-77	120	12	boards	board	NOUN
gujaf-77	120	13	size	size	NOUN
gujaf-77	120	14	board	board	NOUN
gujaf-77	120	15	diversity	diversity	NOUN
gujaf-77	120	16	board	board	NOUN
gujaf-77	120	17	independence	independence	NOUN
gujaf-77	120	18	social	social	ADJ
gujaf-77	120	19	and	and	CCONJ
gujaf-77	120	20	environmental	environmental	ADJ
gujaf-77	120	21	disclosure	disclosure	NOUN
gujaf-77	120	22	board	board	NOUN
gujaf-77	120	23	expertise	expertise	NOUN
gujaf-77	120	24	board	board	PROPN
gujaf-77	120	25	demographic	demographic	ADJ
gujaf-77	120	26	gusau	gusau	ADJ
gujaf-77	120	27	journal	journal	NOUN
gujaf-77	120	28	of	of	ADP
gujaf-77	120	29	accounting	accounting	NOUN
gujaf-77	120	30	and	and	CCONJ
gujaf-77	120	31	finance	finance	NOUN
gujaf-77	120	32	,	,	PUNCT
gujaf-77	120	33	vol	vol	NOUN
gujaf-77	120	34	.	.	PROPN
gujaf-77	120	35	2	2	NUM
gujaf-77	120	36	,	,	PUNCT
gujaf-77	120	37	issue	issue	NOUN
gujaf-77	120	38	3	3	NUM
gujaf-77	120	39	,	,	PUNCT
gujaf-77	120	40	april	april	PROPN
gujaf-77	120	41	,	,	PUNCT
gujaf-77	120	42	2021	2021	NUM
gujaf-77	120	43	7	7	NUM
gujaf-77	120	44	in	in	ADP
gujaf-77	120	45	order	order	NOUN
gujaf-77	120	46	to	to	PART
gujaf-77	120	47	explain	explain	VERB
gujaf-77	120	48	the	the	DET
gujaf-77	120	49	board	board	NOUN
gujaf-77	120	50	characteristics	characteristic	NOUN
gujaf-77	120	51	and	and	CCONJ
gujaf-77	120	52	sed	se	VERB
gujaf-77	120	53	,	,	PUNCT
gujaf-77	120	54	the	the	DET
gujaf-77	120	55	study	study	NOUN
gujaf-77	120	56	used	use	VERB
gujaf-77	120	57	a	a	DET
gujaf-77	120	58	hybrid	hybrid	ADJ
gujaf-77	120	59	theoretical	theoretical	ADJ
gujaf-77	120	60	approach	approach	NOUN
gujaf-77	120	61	.	.	PUNCT
gujaf-77	121	1	agency	agency	NOUN
gujaf-77	121	2	theory	theory	NOUN
gujaf-77	121	3	:	:	PUNCT
gujaf-77	121	4	jensen	jensen	PROPN
gujaf-77	121	5	and	and	CCONJ
gujaf-77	121	6	meckling	meckling	NOUN
gujaf-77	121	7	(	(	PUNCT
gujaf-77	121	8	1976	1976	NUM
gujaf-77	121	9	)	)	PUNCT
gujaf-77	121	10	explain	explain	VERB
gujaf-77	121	11	“	"	PUNCT
gujaf-77	121	12	the	the	DET
gujaf-77	121	13	relationship	relationship	NOUN
gujaf-77	121	14	between	between	ADP
gujaf-77	121	15	the	the	DET
gujaf-77	121	16	owners	owner	NOUN
gujaf-77	121	17	(	(	PUNCT
gujaf-77	121	18	shareholders	shareholder	NOUN
gujaf-77	121	19	)	)	PUNCT
gujaf-77	121	20	and	and	CCONJ
gujaf-77	121	21	management	management	NOUN
gujaf-77	121	22	”	"	PUNCT
gujaf-77	121	23	.	.	PUNCT
gujaf-77	122	1	board	board	NOUN
gujaf-77	122	2	is	be	AUX
gujaf-77	122	3	charged	charge	VERB
gujaf-77	122	4	with	with	ADP
gujaf-77	122	5	the	the	DET
gujaf-77	122	6	responsibilities	responsibility	NOUN
gujaf-77	122	7	of	of	ADP
gujaf-77	122	8	monitoring	monitor	VERB
gujaf-77	122	9	environmental	environmental	ADJ
gujaf-77	122	10	policies	policy	NOUN
gujaf-77	122	11	of	of	ADP
gujaf-77	122	12	top	top	ADJ
gujaf-77	122	13	management	management	NOUN
gujaf-77	122	14	,	,	PUNCT
gujaf-77	122	15	strategy	strategy	NOUN
gujaf-77	122	16	,	,	PUNCT
gujaf-77	122	17	investment	investment	NOUN
gujaf-77	122	18	and	and	CCONJ
gujaf-77	122	19	reporting	report	VERB
gujaf-77	122	20	decision	decision	NOUN
gujaf-77	122	21	in	in	ADP
gujaf-77	122	22	a	a	DET
gujaf-77	122	23	firm	firm	NOUN
gujaf-77	122	24	.	.	PUNCT
gujaf-77	123	1	however	however	ADV
gujaf-77	123	2	,	,	PUNCT
gujaf-77	123	3	the	the	DET
gujaf-77	123	4	management	management	NOUN
gujaf-77	123	5	may	may	AUX
gujaf-77	123	6	be	be	AUX
gujaf-77	123	7	unenthusiastic	unenthusiastic	ADJ
gujaf-77	123	8	to	to	PART
gujaf-77	123	9	disclose	disclose	VERB
gujaf-77	123	10	information	information	NOUN
gujaf-77	123	11	regarding	regard	VERB
gujaf-77	123	12	their	their	PRON
gujaf-77	123	13	commitment	commitment	NOUN
gujaf-77	123	14	to	to	PART
gujaf-77	123	15	sed	se	VERB
gujaf-77	123	16	in	in	ADP
gujaf-77	123	17	their	their	PRON
gujaf-77	123	18	published	publish	VERB
gujaf-77	123	19	financial	financial	ADJ
gujaf-77	123	20	report	report	NOUN
gujaf-77	123	21	.	.	PUNCT
gujaf-77	124	1	resource	resource	NOUN
gujaf-77	124	2	dependency	dependency	NOUN
gujaf-77	124	3	theory	theory	NOUN
gujaf-77	124	4	:	:	PUNCT
gujaf-77	124	5	this	this	DET
gujaf-77	124	6	theory	theory	NOUN
gujaf-77	124	7	was	be	AUX
gujaf-77	124	8	propounded	propound	VERB
gujaf-77	124	9	by	by	ADP
gujaf-77	124	10	pfeffer	pfeffer	PROPN
gujaf-77	124	11	(	(	PUNCT
gujaf-77	124	12	1981	1981	NUM
gujaf-77	124	13	)	)	PUNCT
gujaf-77	124	14	.	.	PUNCT
gujaf-77	125	1	the	the	DET
gujaf-77	125	2	theory	theory	NOUN
gujaf-77	125	3	explained	explain	VERB
gujaf-77	125	4	that	that	SCONJ
gujaf-77	125	5	,	,	PUNCT
gujaf-77	125	6	“	"	PUNCT
gujaf-77	125	7	many	many	ADJ
gujaf-77	125	8	policies	policy	NOUN
gujaf-77	125	9	and	and	CCONJ
gujaf-77	125	10	regulations	regulation	NOUN
gujaf-77	125	11	needs	need	VERB
gujaf-77	125	12	to	to	PART
gujaf-77	125	13	be	be	AUX
gujaf-77	125	14	considered	consider	VERB
gujaf-77	125	15	in	in	ADP
gujaf-77	125	16	making	make	VERB
gujaf-77	125	17	decisions	decision	NOUN
gujaf-77	125	18	regarding	regard	VERB
gujaf-77	125	19	firms	firm	NOUN
gujaf-77	125	20	short	short	ADJ
gujaf-77	125	21	and	and	CCONJ
gujaf-77	125	22	long	long	ADJ
gujaf-77	125	23	term	term	NOUN
gujaf-77	125	24	environmental	environmental	ADJ
gujaf-77	125	25	strategies	strategy	NOUN
gujaf-77	125	26	”	"	PUNCT
gujaf-77	125	27	.	.	PUNCT
gujaf-77	126	1	consequently	consequently	ADV
gujaf-77	126	2	,	,	PUNCT
gujaf-77	126	3	board	board	NOUN
gujaf-77	126	4	should	should	AUX
gujaf-77	126	5	consist	consist	VERB
gujaf-77	126	6	of	of	ADP
gujaf-77	126	7	experienced	experienced	ADJ
gujaf-77	126	8	directors	director	NOUN
gujaf-77	126	9	who	who	PRON
gujaf-77	126	10	will	will	AUX
gujaf-77	126	11	be	be	AUX
gujaf-77	126	12	charged	charge	VERB
gujaf-77	126	13	with	with	ADP
gujaf-77	126	14	the	the	DET
gujaf-77	126	15	responsibilities	responsibility	NOUN
gujaf-77	126	16	of	of	ADP
gujaf-77	126	17	giving	give	VERB
gujaf-77	126	18	advice	advice	NOUN
gujaf-77	126	19	and	and	CCONJ
gujaf-77	126	20	suggestions	suggestion	NOUN
gujaf-77	126	21	on	on	ADP
gujaf-77	126	22	records	record	NOUN
gujaf-77	126	23	to	to	PART
gujaf-77	126	24	be	be	AUX
gujaf-77	126	25	made	make	VERB
gujaf-77	126	26	available	available	ADJ
gujaf-77	126	27	to	to	ADP
gujaf-77	126	28	stakeholders	stakeholder	NOUN
gujaf-77	126	29	to	to	PART
gujaf-77	126	30	achieve	achieve	VERB
gujaf-77	126	31	firm	firm	NOUN
gujaf-77	126	32	’s	’s	PART
gujaf-77	126	33	success	success	NOUN
gujaf-77	126	34	(	(	PUNCT
gujaf-77	126	35	masud	masud	NOUN
gujaf-77	126	36	et	et	PROPN
gujaf-77	126	37	al	al	PROPN
gujaf-77	126	38	.	.	PROPN
gujaf-77	126	39	,	,	PUNCT
gujaf-77	126	40	2018	2018	NUM
gujaf-77	126	41	)	)	PUNCT
gujaf-77	126	42	.	.	PUNCT
gujaf-77	127	1	legitimacy	legitimacy	NOUN
gujaf-77	127	2	theory	theory	NOUN
gujaf-77	127	3	:	:	PUNCT
gujaf-77	127	4	this	this	PRON
gujaf-77	127	5	was	be	AUX
gujaf-77	127	6	propounded	propound	VERB
gujaf-77	127	7	by	by	ADP
gujaf-77	127	8	dowling	dowle	VERB
gujaf-77	127	9	and	and	CCONJ
gujaf-77	127	10	pfeffer	pfeffer	PROPN
gujaf-77	127	11	(	(	PUNCT
gujaf-77	127	12	1975	1975	NUM
gujaf-77	127	13	)	)	PUNCT
gujaf-77	127	14	.	.	PUNCT
gujaf-77	128	1	the	the	DET
gujaf-77	128	2	theory	theory	NOUN
gujaf-77	128	3	explains	explain	VERB
gujaf-77	128	4	that	that	SCONJ
gujaf-77	128	5	“	"	PUNCT
gujaf-77	128	6	firms	firm	NOUN
gujaf-77	128	7	and	and	CCONJ
gujaf-77	128	8	society	society	NOUN
gujaf-77	128	9	closely	closely	ADV
gujaf-77	128	10	work	work	VERB
gujaf-77	128	11	for	for	ADP
gujaf-77	128	12	each	each	DET
gujaf-77	128	13	other	other	ADJ
gujaf-77	128	14	and	and	CCONJ
gujaf-77	128	15	this	this	DET
gujaf-77	128	16	relationship	relationship	NOUN
gujaf-77	128	17	is	be	AUX
gujaf-77	128	18	based	base	VERB
gujaf-77	128	19	on	on	ADP
gujaf-77	128	20	the	the	DET
gujaf-77	128	21	notation	notation	NOUN
gujaf-77	128	22	of	of	ADP
gujaf-77	128	23	a	a	DET
gujaf-77	128	24	social	social	ADJ
gujaf-77	128	25	contract	contract	NOUN
gujaf-77	128	26	”	"	PUNCT
gujaf-77	128	27	.	.	PUNCT
gujaf-77	129	1	hence	hence	ADV
gujaf-77	129	2	firms	firm	NOUN
gujaf-77	129	3	are	be	AUX
gujaf-77	129	4	under	under	ADP
gujaf-77	129	5	the	the	DET
gujaf-77	129	6	obligation	obligation	NOUN
gujaf-77	129	7	of	of	ADP
gujaf-77	129	8	reporting	report	VERB
gujaf-77	129	9	their	their	PRON
gujaf-77	129	10	social	social	ADJ
gujaf-77	129	11	and	and	CCONJ
gujaf-77	129	12	environmental	environmental	ADJ
gujaf-77	129	13	commitments	commitment	NOUN
gujaf-77	129	14	to	to	ADP
gujaf-77	129	15	stakeholders	stakeholder	NOUN
gujaf-77	129	16	.	.	PUNCT
gujaf-77	130	1	3	3	X
gujaf-77	130	2	.	.	X
gujaf-77	130	3	methodology	methodology	NOUN
gujaf-77	130	4	for	for	ADP
gujaf-77	130	5	this	this	DET
gujaf-77	130	6	analysis	analysis	NOUN
gujaf-77	130	7	,	,	PUNCT
gujaf-77	130	8	a	a	DET
gujaf-77	130	9	quantitative	quantitative	ADJ
gujaf-77	130	10	research	research	NOUN
gujaf-77	130	11	methodology	methodology	NOUN
gujaf-77	130	12	was	be	AUX
gujaf-77	130	13	used	use	VERB
gujaf-77	130	14	.	.	PUNCT
gujaf-77	131	1	data	datum	NOUN
gujaf-77	131	2	was	be	AUX
gujaf-77	131	3	collected	collect	VERB
gujaf-77	131	4	from	from	ADP
gujaf-77	131	5	the	the	DET
gujaf-77	131	6	yearly	yearly	ADJ
gujaf-77	131	7	reports	report	NOUN
gujaf-77	131	8	of	of	ADP
gujaf-77	131	9	the	the	DET
gujaf-77	131	10	study	study	NOUN
gujaf-77	131	11	's	's	PART
gujaf-77	131	12	population	population	NOUN
gujaf-77	131	13	of	of	ADP
gujaf-77	131	14	seventy	seventy	NUM
gujaf-77	131	15	-	-	PUNCT
gujaf-77	131	16	four	four	NUM
gujaf-77	131	17	(	(	PUNCT
gujaf-77	131	18	74	74	NUM
gujaf-77	131	19	)	)	PUNCT
gujaf-77	131	20	designated	designate	VERB
gujaf-77	131	21	environmentally	environmentally	ADV
gujaf-77	131	22	sensitive	sensitive	ADJ
gujaf-77	131	23	firms	firm	NOUN
gujaf-77	131	24	as	as	ADP
gujaf-77	131	25	of	of	ADP
gujaf-77	131	26	2019	2019	NUM
gujaf-77	131	27	.	.	PUNCT
gujaf-77	132	1	purposive	purposive	ADJ
gujaf-77	132	2	random	random	ADJ
gujaf-77	132	3	sampling	sampling	NOUN
gujaf-77	132	4	was	be	AUX
gujaf-77	132	5	used	use	VERB
gujaf-77	132	6	to	to	PART
gujaf-77	132	7	select	select	VERB
gujaf-77	132	8	fifty	fifty	NUM
gujaf-77	132	9	(	(	PUNCT
gujaf-77	132	10	50	50	NUM
gujaf-77	132	11	)	)	PUNCT
gujaf-77	132	12	companies	company	NOUN
gujaf-77	132	13	for	for	ADP
gujaf-77	132	14	this	this	DET
gujaf-77	132	15	study	study	NOUN
gujaf-77	132	16	.	.	PUNCT
gujaf-77	133	1	the	the	DET
gujaf-77	133	2	data	datum	NOUN
gujaf-77	133	3	was	be	AUX
gujaf-77	133	4	collected	collect	VERB
gujaf-77	133	5	during	during	ADP
gujaf-77	133	6	a	a	DET
gujaf-77	133	7	seven	seven	NUM
gujaf-77	133	8	-	-	PUNCT
gujaf-77	133	9	year	year	NOUN
gujaf-77	133	10	period	period	NOUN
gujaf-77	133	11	,	,	PUNCT
gujaf-77	133	12	from	from	ADP
gujaf-77	133	13	2012	2012	NUM
gujaf-77	133	14	to	to	ADP
gujaf-77	133	15	2018	2018	NUM
gujaf-77	133	16	,	,	PUNCT
gujaf-77	133	17	taking	take	VERB
gujaf-77	133	18	into	into	ADP
gujaf-77	133	19	account	account	NOUN
gujaf-77	133	20	the	the	DET
gujaf-77	133	21	time	time	NOUN
gujaf-77	133	22	of	of	ADP
gujaf-77	133	23	increased	increase	VERB
gujaf-77	133	24	stakeholder	stakeholder	NOUN
gujaf-77	133	25	participation	participation	NOUN
gujaf-77	133	26	.	.	PUNCT
gujaf-77	134	1	panel	panel	NOUN
gujaf-77	134	2	corrected	correct	VERB
gujaf-77	134	3	standard	standard	ADJ
gujaf-77	134	4	error	error	NOUN
gujaf-77	134	5	(	(	PUNCT
gujaf-77	134	6	pcse	pcse	NOUN
gujaf-77	134	7	)	)	PUNCT
gujaf-77	134	8	was	be	AUX
gujaf-77	134	9	used	use	VERB
gujaf-77	134	10	in	in	ADP
gujaf-77	134	11	estimating	estimate	VERB
gujaf-77	134	12	the	the	DET
gujaf-77	134	13	regression	regression	NOUN
gujaf-77	134	14	for	for	ADP
gujaf-77	134	15	testing	test	VERB
gujaf-77	134	16	the	the	DET
gujaf-77	134	17	hypotheses	hypothesis	NOUN
gujaf-77	134	18	.	.	PUNCT
gujaf-77	135	1	the	the	DET
gujaf-77	135	2	following	follow	VERB
gujaf-77	135	3	model	model	NOUN
gujaf-77	135	4	was	be	AUX
gujaf-77	135	5	considered	consider	VERB
gujaf-77	135	6	to	to	PART
gujaf-77	135	7	test	test	VERB
gujaf-77	135	8	our	our	PRON
gujaf-77	135	9	hypotheses	hypothesis	NOUN
gujaf-77	135	10	for	for	ADP
gujaf-77	135	11	the	the	DET
gujaf-77	135	12	study	study	NOUN
gujaf-77	135	13	;	;	PUNCT
gujaf-77	136	1	sedit	sedit	NOUN
gujaf-77	136	2	=	=	SYM
gujaf-77	136	3	β0	β0	NOUN
gujaf-77	136	4	+	+	CCONJ
gujaf-77	136	5	β1bsit	β1bsit	NOUN
gujaf-77	136	6	+	+	CCONJ
gujaf-77	136	7	β2biit	β2biit	NOUN
gujaf-77	136	8	+	+	CCONJ
gujaf-77	136	9	β3bdit	β3bdit	NOUN
gujaf-77	137	1	+	+	CCONJ
gujaf-77	137	2	β4beit	β4beit	PROPN
gujaf-77	137	3	+	+	CCONJ
gujaf-77	137	4	β4fdit	β4fdit	PRON
gujaf-77	138	1	+	+	CCONJ
gujaf-77	138	2	ɛ	ɛ	PROPN
gujaf-77	138	3	it	it	PRON
gujaf-77	138	4	where	where	SCONJ
gujaf-77	138	5	;	;	PUNCT
gujaf-77	138	6	sedit	sedit	NOUN
gujaf-77	138	7	,	,	PUNCT
gujaf-77	138	8	=	=	NOUN
gujaf-77	138	9	,	,	PUNCT
gujaf-77	138	10	social	social	ADJ
gujaf-77	138	11	and	and	CCONJ
gujaf-77	138	12	environmental	environmental	ADJ
gujaf-77	138	13	disclosure	disclosure	NOUN
gujaf-77	138	14	bsit	bsit	NOUN
gujaf-77	138	15	,	,	PUNCT
gujaf-77	138	16	=	=	NOUN
gujaf-77	138	17	,	,	PUNCT
gujaf-77	138	18	board	board	NOUN
gujaf-77	138	19	size	size	NOUN
gujaf-77	138	20	biit	biit	NOUN
gujaf-77	138	21	,	,	PUNCT
gujaf-77	138	22	=	=	NOUN
gujaf-77	138	23	,	,	PUNCT
gujaf-77	138	24	board	board	NOUN
gujaf-77	138	25	independence	independence	NOUN
gujaf-77	138	26	bdit	bdit	NOUN
gujaf-77	138	27	,	,	PUNCT
gujaf-77	138	28	=	=	NOUN
gujaf-77	138	29	,	,	PUNCT
gujaf-77	138	30	board	board	NOUN
gujaf-77	138	31	gender	gender	NOUN
gujaf-77	138	32	diversity	diversity	NOUN
gujaf-77	138	33	beit	beit	PROPN
gujaf-77	138	34	,	,	PUNCT
gujaf-77	138	35	=	=	NOUN
gujaf-77	138	36	,	,	PUNCT
gujaf-77	138	37	board	board	NOUN
gujaf-77	138	38	expertise	expertise	NOUN
gujaf-77	138	39	fdit	fdit	NOUN
gujaf-77	138	40	,	,	PUNCT
gujaf-77	138	41	=	=	NOUN
gujaf-77	138	42	,	,	PUNCT
gujaf-77	138	43	board	board	NOUN
gujaf-77	138	44	demographical	demographical	ADJ
gujaf-77	138	45	diversity	diversity	NOUN
gujaf-77	138	46	and	and	CCONJ
gujaf-77	138	47	ɛ	ɛ	PRON
gujaf-77	138	48	it	it	PRON
gujaf-77	138	49	,	,	PUNCT
gujaf-77	138	50	=	=	PRON
gujaf-77	138	51	,	,	PUNCT
gujaf-77	138	52	variables	variable	NOUN
gujaf-77	138	53	not	not	PART
gujaf-77	138	54	captured	capture	VERB
gujaf-77	138	55	in	in	ADP
gujaf-77	138	56	the	the	DET
gujaf-77	138	57	model	model	NOUN
gujaf-77	138	58	.	.	PUNCT
gujaf-77	139	1	gusau	gusau	PROPN
gujaf-77	139	2	journal	journal	PROPN
gujaf-77	139	3	of	of	ADP
gujaf-77	139	4	accounting	accounting	NOUN
gujaf-77	139	5	and	and	CCONJ
gujaf-77	139	6	finance	finance	NOUN
gujaf-77	139	7	,	,	PUNCT
gujaf-77	139	8	vol	vol	NOUN
gujaf-77	139	9	.	.	PROPN
gujaf-77	139	10	2	2	NUM
gujaf-77	139	11	,	,	PUNCT
gujaf-77	139	12	issue	issue	NOUN
gujaf-77	139	13	3	3	NUM
gujaf-77	139	14	,	,	PUNCT
gujaf-77	139	15	april	april	PROPN
gujaf-77	139	16	,	,	PUNCT
gujaf-77	139	17	2021	2021	NUM
gujaf-77	139	18	8	8	NUM
gujaf-77	139	19	table	table	NOUN
gujaf-77	139	20	1	1	NUM
gujaf-77	139	21	:	:	PUNCT
gujaf-77	139	22	variable	variable	ADJ
gujaf-77	139	23	measurement	measurement	NOUN
gujaf-77	139	24	and	and	CCONJ
gujaf-77	139	25	sources	source	NOUN
gujaf-77	139	26	variables	variable	VERB
gujaf-77	139	27	measurements	measurement	NOUN
gujaf-77	139	28	sources	source	NOUN
gujaf-77	139	29	sed	se	VERB
gujaf-77	139	30	global	global	ADJ
gujaf-77	139	31	reporting	reporting	NOUN
gujaf-77	139	32	initiativebased	initiativebase	VERB
gujaf-77	139	33	scoring	score	VERB
gujaf-77	139	34	checklist	checklist	ADJ
gujaf-77	139	35	maury	maury	PROPN
gujaf-77	139	36	(	(	PUNCT
gujaf-77	139	37	2017	2017	NUM
gujaf-77	139	38	)	)	PUNCT
gujaf-77	139	39	;	;	PUNCT
gujaf-77	139	40	ofoegbu	ofoegbu	NOUN
gujaf-77	139	41	and	and	CCONJ
gujaf-77	139	42	megbulu	megbulu	VERB
gujaf-77	139	43	(	(	PUNCT
gujaf-77	139	44	2016	2016	NUM
gujaf-77	139	45	)	)	PUNCT
gujaf-77	139	46	;	;	PUNCT
gujaf-77	139	47	ofoegbu	ofoegbu	NOUN
gujaf-77	139	48	and	and	CCONJ
gujaf-77	139	49	odoemelam	odoemelam	PROPN
gujaf-77	139	50	(	(	PUNCT
gujaf-77	139	51	2018	2018	NUM
gujaf-77	139	52	)	)	PUNCT
gujaf-77	139	53	;	;	PUNCT
gujaf-77	139	54	onipe	onipe	NOUN
gujaf-77	139	55	(	(	PUNCT
gujaf-77	139	56	2018	2018	NUM
gujaf-77	139	57	)	)	PUNCT
gujaf-77	139	58	.	.	PUNCT
gujaf-77	140	1	bs	bs	NOUN
gujaf-77	140	2	total	total	ADJ
gujaf-77	140	3	number	number	NOUN
gujaf-77	140	4	of	of	ADP
gujaf-77	140	5	directors	director	NOUN
gujaf-77	140	6	on	on	ADP
gujaf-77	140	7	the	the	DET
gujaf-77	140	8	board	board	NOUN
gujaf-77	140	9	aliyu	aliyu	NOUN
gujaf-77	140	10	(	(	PUNCT
gujaf-77	140	11	2019	2019	NUM
gujaf-77	140	12	)	)	PUNCT
gujaf-77	140	13	;	;	PUNCT
gujaf-77	140	14	masud	masud	PROPN
gujaf-77	140	15	et	et	PROPN
gujaf-77	140	16	al	al	PROPN
gujaf-77	140	17	.	.	PROPN
gujaf-77	141	1	(	(	PUNCT
gujaf-77	141	2	2018	2018	NUM
gujaf-77	141	3	)	)	PUNCT
gujaf-77	141	4	;	;	PUNCT
gujaf-77	141	5	rabi	rabi	NOUN
gujaf-77	141	6	(	(	PUNCT
gujaf-77	141	7	2019	2019	NUM
gujaf-77	141	8	)	)	PUNCT
gujaf-77	141	9	;	;	PUNCT
gujaf-77	141	10	uwuigbe	uwuigbe	NOUN
gujaf-77	141	11	,	,	PUNCT
gujaf-77	141	12	egbide	egbide	ADV
gujaf-77	141	13	,	,	PUNCT
gujaf-77	141	14	et	et	PROPN
gujaf-77	141	15	al	al	PROPN
gujaf-77	141	16	.	.	PUNCT
gujaf-77	142	1	(	(	PUNCT
gujaf-77	142	2	2011	2011	NUM
gujaf-77	142	3	)	)	PUNCT
gujaf-77	142	4	.	.	PUNCT
gujaf-77	143	1	bi	bi	ADJ
gujaf-77	143	2	number	number	NOUN
gujaf-77	143	3	of	of	ADP
gujaf-77	143	4	non	non	ADJ
gujaf-77	143	5	-	-	ADJ
gujaf-77	143	6	executive	executive	ADJ
gujaf-77	143	7	directors	director	NOUN
gujaf-77	143	8	divided	divide	VERB
gujaf-77	143	9	by	by	ADP
gujaf-77	143	10	total	total	ADJ
gujaf-77	143	11	number	number	NOUN
gujaf-77	143	12	of	of	ADP
gujaf-77	143	13	directors	director	NOUN
gujaf-77	143	14	on	on	ADP
gujaf-77	143	15	the	the	DET
gujaf-77	143	16	board	board	NOUN
gujaf-77	143	17	giannarakis	giannaraki	VERB
gujaf-77	143	18	et	et	NOUN
gujaf-77	143	19	al	al	PROPN
gujaf-77	143	20	.	.	PROPN
gujaf-77	144	1	(	(	PUNCT
gujaf-77	144	2	2019	2019	NUM
gujaf-77	144	3	)	)	PUNCT
gujaf-77	144	4	;	;	PUNCT
gujaf-77	144	5	handajani	handajani	PROPN
gujaf-77	144	6	et	et	PROPN
gujaf-77	144	7	al	al	PROPN
gujaf-77	144	8	.	.	PROPN
gujaf-77	145	1	(	(	PUNCT
gujaf-77	145	2	2014	2014	NUM
gujaf-77	145	3	)	)	PUNCT
gujaf-77	145	4	;	;	PUNCT
gujaf-77	145	5	nawawi	nawawi	PROPN
gujaf-77	145	6	and	and	CCONJ
gujaf-77	145	7	saiful	saiful	PROPN
gujaf-77	145	8	(	(	PUNCT
gujaf-77	145	9	2017	2017	NUM
gujaf-77	145	10	)	)	PUNCT
gujaf-77	145	11	;	;	PUNCT
gujaf-77	145	12	zubeltzu	zubeltzu	PROPN
gujaf-77	145	13	-	-	PUNCT
gujaf-77	145	14	jaka	jaka	PROPN
gujaf-77	145	15	and	and	CCONJ
gujaf-77	145	16	ortas	orta	NOUN
gujaf-77	145	17	(	(	PUNCT
gujaf-77	145	18	2019	2019	NUM
gujaf-77	145	19	)	)	PUNCT
gujaf-77	145	20	.	.	PUNCT
gujaf-77	146	1	bd	bd	PROPN
gujaf-77	146	2	proportion	proportion	NOUN
gujaf-77	146	3	of	of	ADP
gujaf-77	146	4	women	woman	NOUN
gujaf-77	146	5	directors	director	NOUN
gujaf-77	146	6	on	on	ADP
gujaf-77	146	7	the	the	DET
gujaf-77	146	8	board	board	NOUN
gujaf-77	146	9	to	to	PART
gujaf-77	146	10	total	total	ADJ
gujaf-77	146	11	number	number	NOUN
gujaf-77	146	12	of	of	ADP
gujaf-77	146	13	directors	director	NOUN
gujaf-77	146	14	on	on	ADP
gujaf-77	146	15	the	the	DET
gujaf-77	146	16	board	board	NOUN
gujaf-77	146	17	bansal	bansal	NOUN
gujaf-77	146	18	et	et	PROPN
gujaf-77	146	19	al	al	PROPN
gujaf-77	146	20	.	.	PROPN
gujaf-77	147	1	(	(	PUNCT
gujaf-77	147	2	2018	2018	NUM
gujaf-77	147	3	)	)	PUNCT
gujaf-77	147	4	;	;	PUNCT
gujaf-77	147	5	bravo	bravo	X
gujaf-77	147	6	(	(	PUNCT
gujaf-77	147	7	2018	2018	NUM
gujaf-77	147	8	)	)	PUNCT
gujaf-77	147	9	;	;	PUNCT
gujaf-77	147	10	cucari	cucari	PROPN
gujaf-77	147	11	et	et	PROPN
gujaf-77	147	12	al	al	PROPN
gujaf-77	147	13	.	.	PROPN
gujaf-77	148	1	(	(	PUNCT
gujaf-77	148	2	2017	2017	NUM
gujaf-77	148	3	)	)	PUNCT
gujaf-77	148	4	;	;	PUNCT
gujaf-77	148	5	gulzar	gulzar	PROPN
gujaf-77	148	6	et	et	PROPN
gujaf-77	148	7	al	al	PROPN
gujaf-77	148	8	.	.	PROPN
gujaf-77	149	1	(	(	PUNCT
gujaf-77	149	2	2019	2019	NUM
gujaf-77	149	3	)	)	PUNCT
gujaf-77	149	4	.	.	PUNCT
gujaf-77	150	1	be	be	AUX
gujaf-77	150	2	total	total	ADJ
gujaf-77	150	3	number	number	NOUN
gujaf-77	150	4	of	of	ADP
gujaf-77	150	5	non	non	ADJ
gujaf-77	150	6	-	-	ADJ
gujaf-77	150	7	executive	executive	ADJ
gujaf-77	150	8	members	member	NOUN
gujaf-77	150	9	with	with	ADP
gujaf-77	150	10	experience	experience	NOUN
gujaf-77	150	11	in	in	ADP
gujaf-77	150	12	environmental	environmental	ADJ
gujaf-77	150	13	issues	issue	NOUN
gujaf-77	150	14	haladu	haladu	NOUN
gujaf-77	150	15	(	(	PUNCT
gujaf-77	150	16	2016	2016	NUM
gujaf-77	150	17	)	)	PUNCT
gujaf-77	150	18	;	;	PUNCT
gujaf-77	150	19	umukoro	umukoro	PROPN
gujaf-77	150	20	et	et	PROPN
gujaf-77	150	21	al	al	PROPN
gujaf-77	150	22	.	.	PROPN
gujaf-77	151	1	(	(	PUNCT
gujaf-77	151	2	2019	2019	NUM
gujaf-77	151	3	)	)	PUNCT
gujaf-77	151	4	fd	fd	VERB
gujaf-77	151	5	number	number	NOUN
gujaf-77	151	6	of	of	ADP
gujaf-77	151	7	non	non	NOUN
gujaf-77	151	8	-	-	NOUN
gujaf-77	151	9	nigerians	nigerians	PROPN
gujaf-77	151	10	on	on	ADP
gujaf-77	151	11	the	the	DET
gujaf-77	151	12	board	board	NOUN
gujaf-77	151	13	anazonwu	anazonwu	PROPN
gujaf-77	151	14	et	et	PROPN
gujaf-77	151	15	al	al	PROPN
gujaf-77	151	16	.	.	PUNCT
gujaf-77	152	1	(	(	PUNCT
gujaf-77	152	2	2018	2018	NUM
gujaf-77	152	3	)	)	PUNCT
gujaf-77	153	1	;	;	PUNCT
gujaf-77	153	2	beji	beji	PROPN
gujaf-77	153	3	et	et	PROPN
gujaf-77	153	4	al	al	PROPN
gujaf-77	153	5	.	.	PROPN
gujaf-77	153	6	(	(	PUNCT
gujaf-77	153	7	2020	2020	NUM
gujaf-77	153	8	)	)	PUNCT
gujaf-77	153	9	;	;	PUNCT
gujaf-77	153	10	emmanuel	emmanuel	PROPN
gujaf-77	153	11	et	et	PROPN
gujaf-77	153	12	al	al	PROPN
gujaf-77	153	13	.	.	PROPN
gujaf-77	153	14	(	(	PUNCT
gujaf-77	153	15	2018	2018	NUM
gujaf-77	153	16	)	)	PUNCT
gujaf-77	153	17	;	;	PUNCT
gujaf-77	153	18	oba	oba	PROPN
gujaf-77	153	19	and	and	CCONJ
gujaf-77	153	20	fodio	fodio	NOUN
gujaf-77	153	21	(	(	PUNCT
gujaf-77	153	22	2012	2012	NUM
gujaf-77	153	23	)	)	PUNCT
gujaf-77	153	24	.	.	PUNCT
gujaf-77	154	1	source	source	NOUN
gujaf-77	154	2	:	:	PUNCT
gujaf-77	154	3	researchers	researcher	NOUN
gujaf-77	154	4	’	'	PUNCT
gujaf-77	154	5	compilation	compilation	NOUN
gujaf-77	154	6	(	(	PUNCT
gujaf-77	154	7	2020	2020	NUM
gujaf-77	154	8	)	)	PUNCT
gujaf-77	154	9	prior	prior	ADJ
gujaf-77	154	10	research	research	NOUN
gujaf-77	154	11	had	have	AUX
gujaf-77	154	12	used	use	VERB
gujaf-77	154	13	the	the	DET
gujaf-77	154	14	global	global	ADJ
gujaf-77	154	15	reporting	reporting	NOUN
gujaf-77	154	16	initiative	initiative	NOUN
gujaf-77	154	17	framework	framework	NOUN
gujaf-77	154	18	to	to	PART
gujaf-77	154	19	develop	develop	VERB
gujaf-77	154	20	measurement	measurement	NOUN
gujaf-77	154	21	items	item	NOUN
gujaf-77	154	22	for	for	ADP
gujaf-77	154	23	sed	sed	ADJ
gujaf-77	154	24	(	(	PUNCT
gujaf-77	154	25	maury	maury	PROPN
gujaf-77	154	26	,	,	PUNCT
gujaf-77	154	27	2017	2017	NUM
gujaf-77	154	28	;	;	PUNCT
gujaf-77	154	29	odoemelam	odoemelam	PROPN
gujaf-77	154	30	&	&	CCONJ
gujaf-77	154	31	okafor	okafor	PROPN
gujaf-77	154	32	,	,	PUNCT
gujaf-77	154	33	2018	2018	NUM
gujaf-77	154	34	;	;	PUNCT
gujaf-77	154	35	ofoegbu	ofoegbu	NOUN
gujaf-77	154	36	&	&	CCONJ
gujaf-77	154	37	odoemelam	odoemelam	PROPN
gujaf-77	154	38	,	,	PUNCT
gujaf-77	154	39	2018	2018	NUM
gujaf-77	154	40	)	)	PUNCT
gujaf-77	154	41	.	.	PUNCT
gujaf-77	155	1	the	the	DET
gujaf-77	155	2	social	social	ADJ
gujaf-77	155	3	aspect	aspect	NOUN
gujaf-77	155	4	focused	focus	VERB
gujaf-77	155	5	on	on	ADP
gujaf-77	155	6	ten	ten	NUM
gujaf-77	155	7	(	(	PUNCT
gujaf-77	155	8	10	10	NUM
gujaf-77	155	9	)	)	PUNCT
gujaf-77	155	10	operational	operational	ADJ
gujaf-77	155	11	measures	measure	NOUN
gujaf-77	155	12	and	and	CCONJ
gujaf-77	155	13	the	the	DET
gujaf-77	155	14	environmental	environmental	ADJ
gujaf-77	155	15	sub	sub	NOUN
gujaf-77	155	16	group	group	NOUN
gujaf-77	155	17	also	also	ADV
gujaf-77	155	18	focused	focus	VERB
gujaf-77	155	19	on	on	ADP
gujaf-77	155	20	ten	ten	NUM
gujaf-77	155	21	(	(	PUNCT
gujaf-77	155	22	10	10	NUM
gujaf-77	155	23	)	)	PUNCT
gujaf-77	155	24	operational	operational	ADJ
gujaf-77	155	25	measures	measure	NOUN
gujaf-77	155	26	and	and	CCONJ
gujaf-77	155	27	this	this	PRON
gujaf-77	155	28	gives	give	VERB
gujaf-77	155	29	a	a	DET
gujaf-77	155	30	total	total	NOUN
gujaf-77	155	31	of	of	ADP
gujaf-77	155	32	twenty	twenty	NUM
gujaf-77	155	33	(	(	PUNCT
gujaf-77	155	34	20	20	NUM
gujaf-77	155	35	)	)	PUNCT
gujaf-77	155	36	operational	operational	ADJ
gujaf-77	155	37	measures	measure	NOUN
gujaf-77	155	38	.	.	PUNCT
gujaf-77	156	1	a	a	DET
gujaf-77	156	2	score	score	NOUN
gujaf-77	156	3	of	of	ADP
gujaf-77	156	4	“	"	PUNCT
gujaf-77	156	5	1	1	NUM
gujaf-77	156	6	”	"	PUNCT
gujaf-77	156	7	was	be	AUX
gujaf-77	156	8	assigned	assign	VERB
gujaf-77	156	9	to	to	ADP
gujaf-77	156	10	all	all	DET
gujaf-77	156	11	operational	operational	ADJ
gujaf-77	156	12	measures	measure	NOUN
gujaf-77	156	13	that	that	PRON
gujaf-77	156	14	were	be	AUX
gujaf-77	156	15	reported	report	VERB
gujaf-77	156	16	,	,	PUNCT
gujaf-77	156	17	and	and	CCONJ
gujaf-77	156	18	a	a	DET
gujaf-77	156	19	score	score	NOUN
gujaf-77	156	20	of	of	ADP
gujaf-77	156	21	“	"	PUNCT
gujaf-77	156	22	0	0	NUM
gujaf-77	156	23	”	"	PUNCT
gujaf-77	156	24	was	be	AUX
gujaf-77	156	25	assigned	assign	VERB
gujaf-77	156	26	to	to	ADP
gujaf-77	156	27	those	those	PRON
gujaf-77	156	28	that	that	PRON
gujaf-77	156	29	were	be	AUX
gujaf-77	156	30	not	not	PART
gujaf-77	156	31	.	.	PUNCT
gujaf-77	157	1	this	this	PRON
gujaf-77	157	2	was	be	AUX
gujaf-77	157	3	in	in	ADP
gujaf-77	157	4	line	line	NOUN
gujaf-77	157	5	with	with	ADP
gujaf-77	157	6	the	the	DET
gujaf-77	157	7	methods	method	NOUN
gujaf-77	157	8	used	use	VERB
gujaf-77	157	9	in	in	ADP
gujaf-77	157	10	previous	previous	ADJ
gujaf-77	157	11	annual	annual	ADJ
gujaf-77	157	12	report	report	NOUN
gujaf-77	157	13	disclosure	disclosure	NOUN
gujaf-77	157	14	studies	study	NOUN
gujaf-77	157	15	(	(	PUNCT
gujaf-77	157	16	lipunga	lipunga	PROPN
gujaf-77	157	17	,	,	PUNCT
gujaf-77	157	18	2015	2015	NUM
gujaf-77	157	19	;	;	PUNCT
gujaf-77	157	20	oboh	oboh	NOUN
gujaf-77	157	21	,	,	PUNCT
gujaf-77	157	22	2018	2018	NUM
gujaf-77	157	23	;	;	PUNCT
gujaf-77	157	24	okaro	okaro	NOUN
gujaf-77	157	25	&	&	CCONJ
gujaf-77	157	26	okafor	okafor	PROPN
gujaf-77	157	27	,	,	PUNCT
gujaf-77	157	28	2016	2016	NUM
gujaf-77	157	29	;	;	PUNCT
gujaf-77	157	30	udofia	udofia	PROPN
gujaf-77	157	31	,	,	PUNCT
gujaf-77	157	32	2019	2019	NUM
gujaf-77	157	33	)	)	PUNCT
gujaf-77	157	34	.	.	PUNCT
gujaf-77	158	1	the	the	DET
gujaf-77	158	2	weighted	weighted	ADJ
gujaf-77	158	3	average	average	NOUN
gujaf-77	158	4	of	of	ADP
gujaf-77	158	5	the	the	DET
gujaf-77	158	6	scores	score	NOUN
gujaf-77	158	7	for	for	ADP
gujaf-77	158	8	each	each	DET
gujaf-77	158	9	year	year	NOUN
gujaf-77	158	10	(	(	PUNCT
gujaf-77	158	11	2012–2018	2012–2018	NOUN
gujaf-77	158	12	)	)	PUNCT
gujaf-77	158	13	was	be	AUX
gujaf-77	158	14	then	then	ADV
gujaf-77	158	15	computed	compute	VERB
gujaf-77	158	16	to	to	PART
gujaf-77	158	17	arrive	arrive	VERB
gujaf-77	158	18	at	at	ADP
gujaf-77	158	19	a	a	DET
gujaf-77	158	20	single	single	ADJ
gujaf-77	158	21	score	score	NOUN
gujaf-77	158	22	for	for	ADP
gujaf-77	158	23	the	the	DET
gujaf-77	158	24	variable	variable	ADJ
gujaf-77	158	25	(	(	PUNCT
gujaf-77	158	26	table	table	NOUN
gujaf-77	158	27	3.2	3.2	NUM
gujaf-77	158	28	)	)	PUNCT
gujaf-77	158	29	.	.	PUNCT
gujaf-77	159	1	table	table	NOUN
gujaf-77	159	2	2	2	NUM
gujaf-77	159	3	:	:	PUNCT
gujaf-77	159	4	gribased	gribase	VERB
gujaf-77	159	5	scoring	scoring	NOUN
gujaf-77	159	6	checklist	checklist	NOUN
gujaf-77	159	7	“	"	PUNCT
gujaf-77	159	8	social	social	ADJ
gujaf-77	159	9	responsibility	responsibility	NOUN
gujaf-77	159	10	disclosure	disclosure	NOUN
gujaf-77	159	11	1	1	NUM
gujaf-77	159	12	safety	safety	NOUN
gujaf-77	159	13	arrangements	arrangement	NOUN
gujaf-77	159	14	2	2	NUM
gujaf-77	159	15	health	health	NOUN
gujaf-77	159	16	arrangements	arrangement	NOUN
gujaf-77	159	17	3	3	NUM
gujaf-77	159	18	training	training	NOUN
gujaf-77	159	19	arrangements	arrangement	NOUN
gujaf-77	159	20	4	4	NUM
gujaf-77	159	21	no	no	NOUN
gujaf-77	159	22	of	of	ADP
gujaf-77	159	23	employees	employee	NOUN
gujaf-77	159	24	5	5	NUM
gujaf-77	159	25	donations	donation	NOUN
gujaf-77	159	26	made	make	VERB
gujaf-77	159	27	to	to	ADP
gujaf-77	159	28	community	community	NOUN
gujaf-77	159	29	or	or	CCONJ
gujaf-77	159	30	community	community	NOUN
gujaf-77	159	31	involvement	involvement	NOUN
gujaf-77	159	32	6	6	NUM
gujaf-77	159	33	labour	labour	NOUN
gujaf-77	159	34	rights	right	NOUN
gujaf-77	159	35	7	7	NUM
gujaf-77	159	36	pension	pension	NOUN
gujaf-77	159	37	schemes	scheme	NOUN
gujaf-77	159	38	8	8	NUM
gujaf-77	159	39	policies	policy	NOUN
gujaf-77	159	40	on	on	ADP
gujaf-77	159	41	company	company	NOUN
gujaf-77	159	42	’s	’s	PART
gujaf-77	159	43	remuneration	remuneration	NOUN
gujaf-77	159	44	packages	package	NOUN
gujaf-77	159	45	9	9	NUM
gujaf-77	159	46	welfare	welfare	NOUN
gujaf-77	159	47	programmes	programme	NOUN
gujaf-77	159	48	for	for	ADP
gujaf-77	159	49	staff	staff	NOUN
gujaf-77	159	50	10	10	NUM
gujaf-77	159	51	sponsoring	sponsor	VERB
gujaf-77	159	52	education	education	NOUN
gujaf-77	159	53	and	and	CCONJ
gujaf-77	159	54	scholarship	scholarship	NOUN
gujaf-77	159	55	for	for	ADP
gujaf-77	159	56	students	student	NOUN
gujaf-77	159	57	environmental	environmental	ADJ
gujaf-77	159	58	accounting	accounting	NOUN
gujaf-77	159	59	disclosure	disclosure	PROPN
gujaf-77	159	60	gusau	gusau	PROPN
gujaf-77	159	61	journal	journal	NOUN
gujaf-77	159	62	of	of	ADP
gujaf-77	159	63	accounting	accounting	NOUN
gujaf-77	159	64	and	and	CCONJ
gujaf-77	159	65	finance	finance	NOUN
gujaf-77	159	66	,	,	PUNCT
gujaf-77	159	67	vol	vol	NOUN
gujaf-77	159	68	.	.	PROPN
gujaf-77	159	69	2	2	NUM
gujaf-77	159	70	,	,	PUNCT
gujaf-77	159	71	issue	issue	NOUN
gujaf-77	159	72	3	3	NUM
gujaf-77	159	73	,	,	PUNCT
gujaf-77	159	74	april	april	PROPN
gujaf-77	159	75	,	,	PUNCT
gujaf-77	159	76	2021	2021	NUM
gujaf-77	159	77	9	9	NUM
gujaf-77	159	78	source	source	NOUN
gujaf-77	159	79	:	:	PUNCT
gujaf-77	159	80	adopted	adopt	VERB
gujaf-77	159	81	from	from	ADP
gujaf-77	159	82	odoemelam	odoemelam	PROPN
gujaf-77	159	83	and	and	CCONJ
gujaf-77	159	84	okafor	okafor	PROPN
gujaf-77	159	85	(	(	PUNCT
gujaf-77	159	86	2018	2018	NUM
gujaf-77	159	87	)	)	PUNCT
gujaf-77	159	88	4	4	NUM
gujaf-77	159	89	.	.	NOUN
gujaf-77	159	90	results	result	NOUN
gujaf-77	159	91	and	and	CCONJ
gujaf-77	159	92	discussions	discussion	NOUN
gujaf-77	159	93	this	this	DET
gujaf-77	159	94	part	part	NOUN
gujaf-77	159	95	includes	include	VERB
gujaf-77	159	96	descriptive	descriptive	ADJ
gujaf-77	159	97	analysis	analysis	NOUN
gujaf-77	159	98	as	as	ADV
gujaf-77	159	99	well	well	ADV
gujaf-77	159	100	as	as	ADP
gujaf-77	159	101	residual	residual	ADJ
gujaf-77	159	102	and	and	CCONJ
gujaf-77	159	103	diagnostic	diagnostic	ADJ
gujaf-77	159	104	test	test	NOUN
gujaf-77	159	105	results	result	NOUN
gujaf-77	159	106	.	.	PUNCT
gujaf-77	160	1	table	table	NOUN
gujaf-77	160	2	3	3	NUM
gujaf-77	160	3	:	:	PUNCT
gujaf-77	160	4	descriptive	descriptive	ADJ
gujaf-77	160	5	statistics	statistic	NOUN
gujaf-77	160	6	variable	variable	ADJ
gujaf-77	160	7	obs	obs	PROPN
gujaf-77	160	8	mean	mean	VERB
gujaf-77	160	9	std.dev	std.dev	PROPN
gujaf-77	160	10	.	.	PUNCT
gujaf-77	161	1	min	min	PROPN
gujaf-77	161	2	max	max	PROPN
gujaf-77	161	3	sed	se	VERB
gujaf-77	161	4	350	350	NUM
gujaf-77	161	5	.69	.69	NUM
gujaf-77	161	6	.228	.228	NUM
gujaf-77	161	7	.05	.05	NUM
gujaf-77	161	8	.95	.95	NUM
gujaf-77	161	9	bs	bs	NOUN
gujaf-77	161	10	350	350	NUM
gujaf-77	161	11	8.563	8.563	NUM
gujaf-77	161	12	2.457	2.457	NUM
gujaf-77	161	13	3	3	NUM
gujaf-77	161	14	17	17	NUM
gujaf-77	161	15	bi	bi	NOUN
gujaf-77	161	16	350	350	NUM
gujaf-77	161	17	.077	.077	NUM
gujaf-77	161	18	.124	.124	NUM
gujaf-77	161	19	0	0	NUM
gujaf-77	161	20	.556	.556	NUM
gujaf-77	161	21	bd	bd	PROPN
gujaf-77	161	22	350	350	NUM
gujaf-77	161	23	.126	.126	NUM
gujaf-77	161	24	.122	.122	NUM
gujaf-77	161	25	0	0	NUM
gujaf-77	162	1	.5	.5	NUM
gujaf-77	162	2	be	be	VERB
gujaf-77	162	3	350	350	NUM
gujaf-77	162	4	.106	.106	NUM
gujaf-77	162	5	.133	.133	NUM
gujaf-77	162	6	0	0	NUM
gujaf-77	163	1	.6	.6	NUM
gujaf-77	163	2	fd	fd	PROPN
gujaf-77	163	3	350	350	NUM
gujaf-77	163	4	.583	.583	NUM
gujaf-77	163	5	.5	.5	NUM
gujaf-77	163	6	0	0	SYM
gujaf-77	163	7	2	2	NUM
gujaf-77	163	8	source	source	NOUN
gujaf-77	163	9	:	:	PUNCT
gujaf-77	163	10	stata	stata	VERB
gujaf-77	163	11	13	13	NUM
gujaf-77	163	12	output	output	NOUN
gujaf-77	163	13	,	,	PUNCT
gujaf-77	163	14	2020	2020	NUM
gujaf-77	163	15	the	the	DET
gujaf-77	163	16	descriptive	descriptive	ADJ
gujaf-77	163	17	statistics	statistic	NOUN
gujaf-77	163	18	of	of	ADP
gujaf-77	163	19	explanatory	explanatory	ADJ
gujaf-77	163	20	and	and	CCONJ
gujaf-77	163	21	explained	explain	VERB
gujaf-77	163	22	factors	factor	NOUN
gujaf-77	163	23	for	for	ADP
gujaf-77	163	24	this	this	DET
gujaf-77	163	25	study	study	NOUN
gujaf-77	163	26	are	be	AUX
gujaf-77	163	27	shown	show	VERB
gujaf-77	163	28	in	in	ADP
gujaf-77	163	29	table	table	NOUN
gujaf-77	163	30	3	3	NUM
gujaf-77	163	31	which	which	PRON
gujaf-77	163	32	indicates	indicate	VERB
gujaf-77	163	33	the	the	DET
gujaf-77	163	34	extent	extent	NOUN
gujaf-77	163	35	of	of	ADP
gujaf-77	163	36	average	average	ADJ
gujaf-77	163	37	sed	sed	NOUN
gujaf-77	163	38	of	of	ADP
gujaf-77	163	39	the	the	DET
gujaf-77	163	40	sample	sample	NOUN
gujaf-77	163	41	firms	firm	NOUN
gujaf-77	163	42	to	to	PART
gujaf-77	163	43	be	be	AUX
gujaf-77	163	44	69.0	69.0	NUM
gujaf-77	163	45	%	%	NOUN
gujaf-77	163	46	with	with	ADP
gujaf-77	163	47	a	a	DET
gujaf-77	163	48	minimum	minimum	NOUN
gujaf-77	163	49	and	and	CCONJ
gujaf-77	163	50	maximum	maximum	NOUN
gujaf-77	163	51	of	of	ADP
gujaf-77	163	52	5.0	5.0	NUM
gujaf-77	163	53	%	%	NOUN
gujaf-77	163	54	and	and	CCONJ
gujaf-77	163	55	95.0	95.0	NUM
gujaf-77	163	56	%	%	NOUN
gujaf-77	163	57	respectively	respectively	ADV
gujaf-77	163	58	.	.	PUNCT
gujaf-77	164	1	the	the	DET
gujaf-77	164	2	results	result	NOUN
gujaf-77	164	3	also	also	ADV
gujaf-77	164	4	,	,	PUNCT
gujaf-77	164	5	reveal	reveal	VERB
gujaf-77	164	6	that	that	SCONJ
gujaf-77	164	7	standard	standard	ADJ
gujaf-77	164	8	deviation	deviation	NOUN
gujaf-77	164	9	of	of	ADP
gujaf-77	164	10	0.228	0.228	NUM
gujaf-77	164	11	(	(	PUNCT
gujaf-77	164	12	22.8	22.8	NUM
gujaf-77	164	13	%	%	NOUN
gujaf-77	164	14	)	)	PUNCT
gujaf-77	164	15	indicates	indicate	VERB
gujaf-77	164	16	low	low	ADJ
gujaf-77	164	17	variability	variability	NOUN
gujaf-77	164	18	across	across	ADP
gujaf-77	164	19	the	the	DET
gujaf-77	164	20	sampled	sample	VERB
gujaf-77	164	21	firms	firm	NOUN
gujaf-77	164	22	.	.	PUNCT
gujaf-77	165	1	the	the	DET
gujaf-77	165	2	average	average	ADJ
gujaf-77	165	3	bs	b	NOUN
gujaf-77	165	4	as	as	SCONJ
gujaf-77	165	5	showed	show	VERB
gujaf-77	165	6	in	in	ADP
gujaf-77	165	7	table	table	NOUN
gujaf-77	165	8	3	3	NUM
gujaf-77	165	9	is	be	AUX
gujaf-77	165	10	8.56	8.56	NUM
gujaf-77	165	11	.	.	PUNCT
gujaf-77	166	1	the	the	DET
gujaf-77	166	2	standard	standard	ADJ
gujaf-77	166	3	deviation	deviation	NOUN
gujaf-77	166	4	of	of	ADP
gujaf-77	166	5	2.45	2.45	NUM
gujaf-77	166	6	indicates	indicate	VERB
gujaf-77	166	7	that	that	SCONJ
gujaf-77	166	8	the	the	DET
gujaf-77	166	9	number	number	NOUN
gujaf-77	166	10	of	of	ADP
gujaf-77	166	11	directors	director	NOUN
gujaf-77	166	12	on	on	ADP
gujaf-77	166	13	the	the	DET
gujaf-77	166	14	board	board	NOUN
gujaf-77	166	15	of	of	ADP
gujaf-77	166	16	the	the	DET
gujaf-77	166	17	listed	list	VERB
gujaf-77	166	18	environmental	environmental	ADJ
gujaf-77	166	19	sensitive	sensitive	ADJ
gujaf-77	166	20	enterprises	enterprise	NOUN
gujaf-77	166	21	in	in	ADP
gujaf-77	166	22	nigeria	nigeria	PROPN
gujaf-77	166	23	is	be	AUX
gujaf-77	166	24	not	not	PART
gujaf-77	166	25	evenly	evenly	ADV
gujaf-77	166	26	distributed	distribute	VERB
gujaf-77	166	27	.	.	PUNCT
gujaf-77	167	1	the	the	DET
gujaf-77	167	2	result	result	NOUN
gujaf-77	167	3	further	far	ADV
gujaf-77	167	4	revealed	reveal	VERB
gujaf-77	167	5	that	that	SCONJ
gujaf-77	167	6	the	the	DET
gujaf-77	167	7	minimum	minimum	ADJ
gujaf-77	167	8	number	number	NOUN
gujaf-77	167	9	of	of	ADP
gujaf-77	167	10	the	the	DET
gujaf-77	167	11	board	board	NOUN
gujaf-77	167	12	obtainable	obtainable	NOUN
gujaf-77	167	13	is	be	AUX
gujaf-77	167	14	3	3	NUM
gujaf-77	167	15	and	and	CCONJ
gujaf-77	167	16	maximum	maximum	ADJ
gujaf-77	167	17	number	number	NOUN
gujaf-77	167	18	of	of	ADP
gujaf-77	167	19	the	the	DET
gujaf-77	167	20	board	board	NOUN
gujaf-77	167	21	is	be	AUX
gujaf-77	167	22	17	17	NUM
gujaf-77	167	23	.	.	PUNCT
gujaf-77	168	1	the	the	DET
gujaf-77	168	2	minimum	minimum	ADJ
gujaf-77	168	3	bs	b	NOUN
gujaf-77	168	4	of	of	ADP
gujaf-77	168	5	3	3	NUM
gujaf-77	168	6	simply	simply	ADV
gujaf-77	168	7	means	mean	VERB
gujaf-77	168	8	that	that	SCONJ
gujaf-77	168	9	from	from	ADP
gujaf-77	168	10	among	among	ADP
gujaf-77	168	11	the	the	DET
gujaf-77	168	12	sampled	sample	VERB
gujaf-77	168	13	firms	firm	NOUN
gujaf-77	168	14	,	,	PUNCT
gujaf-77	168	15	the	the	DET
gujaf-77	168	16	firm	firm	NOUN
gujaf-77	168	17	with	with	ADP
gujaf-77	168	18	the	the	DET
gujaf-77	168	19	smallest	small	ADJ
gujaf-77	168	20	members	member	NOUN
gujaf-77	168	21	on	on	ADP
gujaf-77	168	22	its	its	PRON
gujaf-77	168	23	board	board	NOUN
gujaf-77	168	24	within	within	ADP
gujaf-77	168	25	the	the	DET
gujaf-77	168	26	period	period	NOUN
gujaf-77	168	27	covered	cover	VERB
gujaf-77	168	28	in	in	ADP
gujaf-77	168	29	this	this	DET
gujaf-77	168	30	study	study	NOUN
gujaf-77	168	31	had	have	VERB
gujaf-77	168	32	3	3	NUM
gujaf-77	168	33	directors	director	NOUN
gujaf-77	168	34	on	on	ADP
gujaf-77	168	35	its	its	PRON
gujaf-77	168	36	board	board	NOUN
gujaf-77	168	37	in	in	ADP
gujaf-77	168	38	an	an	DET
gujaf-77	168	39	accounting	accounting	NOUN
gujaf-77	168	40	year	year	NOUN
gujaf-77	168	41	;	;	PUNCT
gujaf-77	168	42	and	and	CCONJ
gujaf-77	168	43	the	the	DET
gujaf-77	168	44	firm	firm	NOUN
gujaf-77	168	45	was	be	AUX
gujaf-77	168	46	rak	rak	PROPN
gujaf-77	168	47	plc	plc	PROPN
gujaf-77	168	48	in	in	ADP
gujaf-77	168	49	the	the	DET
gujaf-77	168	50	year	year	NOUN
gujaf-77	168	51	2012	2012	NUM
gujaf-77	168	52	to	to	ADP
gujaf-77	168	53	2013	2013	NUM
gujaf-77	168	54	.	.	PUNCT
gujaf-77	169	1	in	in	ADP
gujaf-77	169	2	addition	addition	NOUN
gujaf-77	169	3	,	,	PUNCT
gujaf-77	169	4	this	this	PRON
gujaf-77	169	5	can	can	AUX
gujaf-77	169	6	be	be	AUX
gujaf-77	169	7	said	say	VERB
gujaf-77	169	8	to	to	PART
gujaf-77	169	9	be	be	AUX
gujaf-77	169	10	against	against	ADP
gujaf-77	169	11	the	the	DET
gujaf-77	169	12	requirement	requirement	NOUN
gujaf-77	169	13	of	of	ADP
gujaf-77	169	14	the	the	DET
gujaf-77	169	15	code	code	NOUN
gujaf-77	169	16	of	of	ADP
gujaf-77	169	17	corporate	corporate	ADJ
gujaf-77	169	18	governance	governance	NOUN
gujaf-77	169	19	,	,	PUNCT
gujaf-77	169	20	which	which	PRON
gujaf-77	169	21	provides	provide	VERB
gujaf-77	169	22	for	for	ADP
gujaf-77	169	23	5	5	NUM
gujaf-77	169	24	board	board	NOUN
gujaf-77	169	25	members	member	NOUN
gujaf-77	169	26	as	as	ADP
gujaf-77	169	27	minimum	minimum	ADJ
gujaf-77	169	28	.	.	PUNCT
gujaf-77	170	1	however	however	ADV
gujaf-77	170	2	,	,	PUNCT
gujaf-77	170	3	international	international	PROPN
gujaf-77	170	4	breweries	brewery	NOUN
gujaf-77	170	5	plc	plc	PROPN
gujaf-77	170	6	had	have	VERB
gujaf-77	170	7	the	the	DET
gujaf-77	170	8	highest	high	ADJ
gujaf-77	170	9	bs	bs	NOUN
gujaf-77	170	10	of	of	ADP
gujaf-77	170	11	17	17	NUM
gujaf-77	170	12	directors	director	NOUN
gujaf-77	170	13	,	,	PUNCT
gujaf-77	170	14	which	which	PRON
gujaf-77	170	15	happened	happen	VERB
gujaf-77	170	16	to	to	PART
gujaf-77	170	17	be	be	AUX
gujaf-77	170	18	in	in	ADP
gujaf-77	170	19	the	the	DET
gujaf-77	170	20	year	year	NOUN
gujaf-77	170	21	2018	2018	NUM
gujaf-77	170	22	.	.	PUNCT
gujaf-77	171	1	within	within	ADP
gujaf-77	171	2	the	the	DET
gujaf-77	171	3	study	study	NOUN
gujaf-77	171	4	period	period	NOUN
gujaf-77	171	5	,	,	PUNCT
gujaf-77	171	6	the	the	DET
gujaf-77	171	7	average	average	ADJ
gujaf-77	171	8	bi	bi	NOUN
gujaf-77	171	9	among	among	ADP
gujaf-77	171	10	the	the	DET
gujaf-77	171	11	sampled	sample	VERB
gujaf-77	171	12	listed	list	VERB
gujaf-77	171	13	environmental	environmental	ADJ
gujaf-77	171	14	sensitive	sensitive	ADJ
gujaf-77	171	15	enterprises	enterprise	NOUN
gujaf-77	171	16	in	in	ADP
gujaf-77	171	17	nigeria	nigeria	PROPN
gujaf-77	171	18	was	be	AUX
gujaf-77	171	19	7.7	7.7	NUM
gujaf-77	171	20	%	%	NOUN
gujaf-77	171	21	,	,	PUNCT
gujaf-77	171	22	with	with	ADP
gujaf-77	171	23	a	a	DET
gujaf-77	171	24	standard	standard	ADJ
gujaf-77	171	25	deviation	deviation	NOUN
gujaf-77	171	26	of	of	ADP
gujaf-77	171	27	around	around	ADP
gujaf-77	171	28	12.4	12.4	NUM
gujaf-77	171	29	%	%	NOUN
gujaf-77	171	30	.	.	PUNCT
gujaf-77	172	1	the	the	DET
gujaf-77	172	2	standard	standard	ADJ
gujaf-77	172	3	deviation	deviation	NOUN
gujaf-77	172	4	of	of	ADP
gujaf-77	172	5	12.4	12.4	NUM
gujaf-77	172	6	percent	percent	NOUN
gujaf-77	172	7	indicates	indicate	VERB
gujaf-77	172	8	that	that	SCONJ
gujaf-77	172	9	the	the	DET
gujaf-77	172	10	degree	degree	NOUN
gujaf-77	172	11	of	of	ADP
gujaf-77	172	12	bi	bi	NOUN
gujaf-77	172	13	of	of	ADP
gujaf-77	172	14	the	the	DET
gujaf-77	172	15	analysed	analyse	VERB
gujaf-77	172	16	firms	firm	NOUN
gujaf-77	172	17	has	have	AUX
gujaf-77	172	18	varied	vary	VERB
gujaf-77	172	19	significantly	significantly	ADV
gujaf-77	172	20	over	over	ADP
gujaf-77	172	21	time	time	NOUN
gujaf-77	172	22	.	.	PUNCT
gujaf-77	173	1	a	a	DET
gujaf-77	173	2	minimal	minimal	ADJ
gujaf-77	173	3	value	value	NOUN
gujaf-77	173	4	of	of	ADP
gujaf-77	173	5	0.0	0.0	NUM
gujaf-77	173	6	%	%	NOUN
gujaf-77	173	7	indicates	indicate	VERB
gujaf-77	173	8	that	that	SCONJ
gujaf-77	173	9	the	the	DET
gujaf-77	173	10	board	board	NOUN
gujaf-77	173	11	of	of	ADP
gujaf-77	173	12	directors	director	NOUN
gujaf-77	173	13	with	with	ADP
gujaf-77	173	14	the	the	DET
gujaf-77	173	15	least	least	ADJ
gujaf-77	173	16	level	level	NOUN
gujaf-77	173	17	of	of	ADP
gujaf-77	173	18	independence	independence	NOUN
gujaf-77	173	19	had	have	VERB
gujaf-77	173	20	0.0	0.0	NUM
gujaf-77	173	21	%	%	NOUN
gujaf-77	173	22	of	of	ADP
gujaf-77	173	23	its	its	PRON
gujaf-77	173	24	board	board	NOUN
gujaf-77	173	25	members	member	NOUN
gujaf-77	173	26	be	be	AUX
gujaf-77	173	27	independent	independent	ADJ
gujaf-77	173	28	non	non	ADJ
gujaf-77	173	29	-	-	ADJ
gujaf-77	173	30	executive	executive	ADJ
gujaf-77	173	31	directors	director	NOUN
gujaf-77	173	32	among	among	ADP
gujaf-77	173	33	the	the	DET
gujaf-77	173	34	sampled	sample	VERB
gujaf-77	173	35	firms	firm	NOUN
gujaf-77	173	36	.	.	PUNCT
gujaf-77	174	1	this	this	PRON
gujaf-77	174	2	implies	imply	VERB
gujaf-77	174	3	that	that	SCONJ
gujaf-77	174	4	some	some	DET
gujaf-77	174	5	firms	firm	NOUN
gujaf-77	174	6	are	be	AUX
gujaf-77	174	7	yet	yet	ADV
gujaf-77	174	8	to	to	PART
gujaf-77	174	9	fully	fully	ADV
gujaf-77	174	10	comply	comply	VERB
gujaf-77	174	11	with	with	ADP
gujaf-77	174	12	corporate	corporate	ADJ
gujaf-77	174	13	code	code	NOUN
gujaf-77	174	14	of	of	ADP
gujaf-77	174	15	2012	2012	NUM
gujaf-77	174	16	,	,	PUNCT
gujaf-77	174	17	which	which	PRON
gujaf-77	174	18	stipulated	stipulate	VERB
gujaf-77	174	19	that	that	SCONJ
gujaf-77	174	20	firms	firm	NOUN
gujaf-77	174	21	should	should	AUX
gujaf-77	174	22	have	have	VERB
gujaf-77	174	23	at	at	ADV
gujaf-77	174	24	least	least	ADV
gujaf-77	174	25	two	two	NUM
gujaf-77	174	26	independent	independent	ADJ
gujaf-77	174	27	non11	non11	ADJ
gujaf-77	174	28	environmental	environmental	ADJ
gujaf-77	174	29	accounting	accounting	NOUN
gujaf-77	174	30	policy	policy	NOUN
gujaf-77	174	31	/	/	SYM
gujaf-77	174	32	strategy	strategy	NOUN
gujaf-77	174	33	and	and	CCONJ
gujaf-77	174	34	principles	principle	NOUN
gujaf-77	174	35	12	12	NUM
gujaf-77	174	36	environmental	environmental	ADJ
gujaf-77	174	37	accounting	accounting	NOUN
gujaf-77	174	38	objectives	objective	NOUN
gujaf-77	174	39	for	for	ADP
gujaf-77	174	40	the	the	DET
gujaf-77	174	41	period	period	NOUN
gujaf-77	174	42	13	13	NUM
gujaf-77	174	43	extensive	extensive	ADJ
gujaf-77	174	44	discussion	discussion	NOUN
gujaf-77	174	45	on	on	ADP
gujaf-77	174	46	environmental	environmental	ADJ
gujaf-77	174	47	accounting	accounting	NOUN
gujaf-77	174	48	14	14	NUM
gujaf-77	174	49	environmental	environmental	ADJ
gujaf-77	174	50	financial	financial	ADJ
gujaf-77	174	51	disclosure	disclosure	NOUN
gujaf-77	174	52	15	15	NUM
gujaf-77	174	53	environmental	environmental	ADJ
gujaf-77	174	54	performance	performance	NOUN
gujaf-77	174	55	indicators	indicator	NOUN
gujaf-77	174	56	16	16	NUM
gujaf-77	174	57	contribution	contribution	NOUN
gujaf-77	174	58	in	in	ADP
gujaf-77	174	59	the	the	DET
gujaf-77	174	60	environmental	environmental	PROPN
gujaf-77	174	61	protection	protection	PROPN
gujaf-77	174	62	program	program	PROPN
gujaf-77	174	63	17	17	NUM
gujaf-77	174	64	conservation	conservation	NOUN
gujaf-77	174	65	of	of	ADP
gujaf-77	174	66	natural	natural	ADJ
gujaf-77	174	67	resources	resource	NOUN
gujaf-77	174	68	18	18	NUM
gujaf-77	174	69	using	use	VERB
gujaf-77	174	70	equipment	equipment	NOUN
gujaf-77	174	71	which	which	PRON
gujaf-77	174	72	protects	protect	VERB
gujaf-77	174	73	the	the	DET
gujaf-77	174	74	environment	environment	NOUN
gujaf-77	174	75	19	19	NUM
gujaf-77	174	76	research	research	NOUN
gujaf-77	174	77	and	and	CCONJ
gujaf-77	174	78	development	development	NOUN
gujaf-77	174	79	for	for	ADP
gujaf-77	174	80	the	the	DET
gujaf-77	174	81	environment	environment	NOUN
gujaf-77	174	82	20	20	NUM
gujaf-77	174	83	energy	energy	NOUN
gujaf-77	174	84	serving	serve	VERB
gujaf-77	174	85	devices	device	NOUN
gujaf-77	174	86	”	"	PUNCT
gujaf-77	174	87	gusau	gusau	ADJ
gujaf-77	174	88	journal	journal	NOUN
gujaf-77	174	89	of	of	ADP
gujaf-77	174	90	accounting	accounting	NOUN
gujaf-77	174	91	and	and	CCONJ
gujaf-77	174	92	finance	finance	NOUN
gujaf-77	174	93	,	,	PUNCT
gujaf-77	174	94	vol	vol	NOUN
gujaf-77	174	95	.	.	PROPN
gujaf-77	174	96	2	2	NUM
gujaf-77	174	97	,	,	PUNCT
gujaf-77	174	98	issue	issue	NOUN
gujaf-77	174	99	3	3	NUM
gujaf-77	174	100	,	,	PUNCT
gujaf-77	174	101	april	april	PROPN
gujaf-77	174	102	,	,	PUNCT
gujaf-77	174	103	2021	2021	NUM
gujaf-77	174	104	10	10	NUM
gujaf-77	174	105	executive	executive	ADJ
gujaf-77	174	106	directors	director	NOUN
gujaf-77	174	107	.	.	PUNCT
gujaf-77	175	1	however	however	ADV
gujaf-77	175	2	,	,	PUNCT
gujaf-77	175	3	presco	presco	PROPN
gujaf-77	175	4	plc	plc	PROPN
gujaf-77	175	5	had	have	VERB
gujaf-77	175	6	the	the	DET
gujaf-77	175	7	highest	high	ADJ
gujaf-77	175	8	level	level	NOUN
gujaf-77	175	9	of	of	ADP
gujaf-77	175	10	independence	independence	NOUN
gujaf-77	175	11	of	of	ADP
gujaf-77	175	12	55.6	55.6	NUM
gujaf-77	175	13	%	%	NOUN
gujaf-77	175	14	in	in	ADP
gujaf-77	175	15	the	the	DET
gujaf-77	175	16	year	year	NOUN
gujaf-77	175	17	2017	2017	NUM
gujaf-77	175	18	.	.	PUNCT
gujaf-77	176	1	the	the	DET
gujaf-77	176	2	average	average	ADJ
gujaf-77	176	3	level	level	NOUN
gujaf-77	176	4	of	of	ADP
gujaf-77	176	5	bd	bd	PROPN
gujaf-77	176	6	across	across	ADP
gujaf-77	176	7	the	the	DET
gujaf-77	176	8	listed	list	VERB
gujaf-77	176	9	environmental	environmental	ADJ
gujaf-77	176	10	sensitive	sensitive	ADJ
gujaf-77	176	11	firms	firm	NOUN
gujaf-77	176	12	is	be	AUX
gujaf-77	176	13	12.6	12.6	NUM
gujaf-77	176	14	%	%	NOUN
gujaf-77	176	15	,	,	PUNCT
gujaf-77	176	16	while	while	SCONJ
gujaf-77	176	17	deviation	deviation	NOUN
gujaf-77	176	18	value	value	NOUN
gujaf-77	176	19	of	of	ADP
gujaf-77	176	20	approximately	approximately	ADV
gujaf-77	176	21	12.2	12.2	NUM
gujaf-77	176	22	%	%	NOUN
gujaf-77	176	23	indicates	indicate	VERB
gujaf-77	176	24	that	that	SCONJ
gujaf-77	176	25	the	the	DET
gujaf-77	176	26	data	data	NOUN
gujaf-77	176	27	is	be	AUX
gujaf-77	176	28	moderately	moderately	ADV
gujaf-77	176	29	skewed	skewed	ADJ
gujaf-77	176	30	away	away	ADV
gujaf-77	176	31	from	from	ADP
gujaf-77	176	32	the	the	DET
gujaf-77	176	33	mean	mean	NOUN
gujaf-77	176	34	.	.	PUNCT
gujaf-77	177	1	the	the	DET
gujaf-77	177	2	minimum	minimum	NOUN
gujaf-77	177	3	and	and	CCONJ
gujaf-77	177	4	maximum	maximum	ADJ
gujaf-77	177	5	bd	bd	PROPN
gujaf-77	177	6	of	of	ADP
gujaf-77	177	7	the	the	DET
gujaf-77	177	8	listed	list	VERB
gujaf-77	177	9	environmental	environmental	ADJ
gujaf-77	177	10	sensitive	sensitive	ADJ
gujaf-77	177	11	firms	firm	NOUN
gujaf-77	177	12	in	in	ADP
gujaf-77	177	13	nigeria	nigeria	PROPN
gujaf-77	177	14	for	for	ADP
gujaf-77	177	15	the	the	DET
gujaf-77	177	16	period	period	NOUN
gujaf-77	177	17	covered	cover	VERB
gujaf-77	177	18	were	be	AUX
gujaf-77	177	19	0	0	NUM
gujaf-77	177	20	and	and	CCONJ
gujaf-77	177	21	0.5	0.5	NUM
gujaf-77	177	22	respectively	respectively	ADV
gujaf-77	177	23	.	.	PUNCT
gujaf-77	178	1	a	a	DET
gujaf-77	178	2	minimum	minimum	ADJ
gujaf-77	178	3	value	value	NOUN
gujaf-77	178	4	of	of	ADP
gujaf-77	178	5	0	0	NUM
gujaf-77	178	6	implies	imply	VERB
gujaf-77	178	7	that	that	SCONJ
gujaf-77	178	8	some	some	DET
gujaf-77	178	9	firms	firm	NOUN
gujaf-77	178	10	had	have	VERB
gujaf-77	178	11	no	no	DET
gujaf-77	178	12	women	woman	NOUN
gujaf-77	178	13	as	as	ADP
gujaf-77	178	14	members	member	NOUN
gujaf-77	178	15	of	of	ADP
gujaf-77	178	16	the	the	DET
gujaf-77	178	17	board	board	NOUN
gujaf-77	178	18	.	.	PUNCT
gujaf-77	179	1	however	however	ADV
gujaf-77	179	2	,	,	PUNCT
gujaf-77	179	3	standard	standard	ADJ
gujaf-77	179	4	updc	updc	PROPN
gujaf-77	179	5	had	have	VERB
gujaf-77	179	6	the	the	DET
gujaf-77	179	7	highest	high	ADJ
gujaf-77	179	8	number	number	NOUN
gujaf-77	179	9	of	of	ADP
gujaf-77	179	10	women	woman	NOUN
gujaf-77	179	11	included	include	VERB
gujaf-77	179	12	in	in	ADP
gujaf-77	179	13	its	its	PRON
gujaf-77	179	14	board	board	NOUN
gujaf-77	179	15	.	.	PUNCT
gujaf-77	180	1	the	the	DET
gujaf-77	180	2	average	average	ADJ
gujaf-77	180	3	level	level	NOUN
gujaf-77	180	4	of	of	ADP
gujaf-77	180	5	be	be	AUX
gujaf-77	180	6	across	across	ADP
gujaf-77	180	7	the	the	DET
gujaf-77	180	8	listed	list	VERB
gujaf-77	180	9	environmental	environmental	ADJ
gujaf-77	180	10	sensitive	sensitive	ADJ
gujaf-77	180	11	firms	firm	NOUN
gujaf-77	180	12	is	be	AUX
gujaf-77	180	13	10.6	10.6	NUM
gujaf-77	180	14	%	%	NOUN
gujaf-77	180	15	,	,	PUNCT
gujaf-77	180	16	while	while	SCONJ
gujaf-77	180	17	deviation	deviation	NOUN
gujaf-77	180	18	value	value	NOUN
gujaf-77	180	19	of	of	ADP
gujaf-77	180	20	13.3	13.3	NUM
gujaf-77	180	21	%	%	NOUN
gujaf-77	180	22	indicates	indicate	VERB
gujaf-77	180	23	that	that	SCONJ
gujaf-77	180	24	there	there	PRON
gujaf-77	180	25	is	be	VERB
gujaf-77	180	26	a	a	DET
gujaf-77	180	27	high	high	ADJ
gujaf-77	180	28	deviation	deviation	NOUN
gujaf-77	180	29	of	of	ADP
gujaf-77	180	30	the	the	DET
gujaf-77	180	31	data	datum	NOUN
gujaf-77	180	32	from	from	ADP
gujaf-77	180	33	the	the	DET
gujaf-77	180	34	mean	mean	NOUN
gujaf-77	180	35	.	.	PUNCT
gujaf-77	181	1	the	the	DET
gujaf-77	181	2	minimum	minimum	NOUN
gujaf-77	181	3	and	and	CCONJ
gujaf-77	181	4	maximum	maximum	ADJ
gujaf-77	181	5	be	be	NOUN
gujaf-77	181	6	of	of	ADP
gujaf-77	181	7	the	the	DET
gujaf-77	181	8	listed	list	VERB
gujaf-77	181	9	environmental	environmental	ADJ
gujaf-77	181	10	sensitive	sensitive	ADJ
gujaf-77	181	11	firms	firm	NOUN
gujaf-77	181	12	in	in	ADP
gujaf-77	181	13	nigeria	nigeria	PROPN
gujaf-77	181	14	for	for	ADP
gujaf-77	181	15	the	the	DET
gujaf-77	181	16	period	period	NOUN
gujaf-77	181	17	covered	cover	VERB
gujaf-77	181	18	were	be	AUX
gujaf-77	181	19	0	0	NUM
gujaf-77	181	20	and	and	CCONJ
gujaf-77	181	21	0.6	0.6	NUM
gujaf-77	181	22	respectively	respectively	ADV
gujaf-77	181	23	.	.	PUNCT
gujaf-77	182	1	the	the	DET
gujaf-77	182	2	minimum	minimum	ADJ
gujaf-77	182	3	value	value	NOUN
gujaf-77	182	4	of	of	ADP
gujaf-77	182	5	0	0	NUM
gujaf-77	182	6	implies	imply	VERB
gujaf-77	182	7	that	that	SCONJ
gujaf-77	182	8	some	some	DET
gujaf-77	182	9	firms	firm	NOUN
gujaf-77	182	10	had	have	VERB
gujaf-77	182	11	no	no	DET
gujaf-77	182	12	financial	financial	ADJ
gujaf-77	182	13	expertise	expertise	NOUN
gujaf-77	182	14	as	as	ADP
gujaf-77	182	15	members	member	NOUN
gujaf-77	182	16	of	of	ADP
gujaf-77	182	17	the	the	DET
gujaf-77	182	18	board	board	NOUN
gujaf-77	182	19	.	.	PUNCT
gujaf-77	183	1	however	however	ADV
gujaf-77	183	2	,	,	PUNCT
gujaf-77	183	3	international	international	ADJ
gujaf-77	183	4	breweries	brewery	NOUN
gujaf-77	183	5	had	have	VERB
gujaf-77	183	6	the	the	DET
gujaf-77	183	7	highest	high	ADJ
gujaf-77	183	8	number	number	NOUN
gujaf-77	183	9	of	of	ADP
gujaf-77	183	10	environmental	environmental	ADJ
gujaf-77	183	11	experts	expert	NOUN
gujaf-77	183	12	included	include	VERB
gujaf-77	183	13	in	in	ADP
gujaf-77	183	14	its	its	PRON
gujaf-77	183	15	board	board	NOUN
gujaf-77	183	16	.	.	PUNCT
gujaf-77	184	1	this	this	DET
gujaf-77	184	2	value	value	NOUN
gujaf-77	184	3	shows	show	VERB
gujaf-77	184	4	that	that	SCONJ
gujaf-77	184	5	approximately	approximately	ADV
gujaf-77	184	6	60	60	NUM
gujaf-77	184	7	%	%	NOUN
gujaf-77	184	8	of	of	ADP
gujaf-77	184	9	its	its	PRON
gujaf-77	184	10	board	board	NOUN
gujaf-77	184	11	members	member	NOUN
gujaf-77	184	12	have	have	VERB
gujaf-77	184	13	experience	experience	NOUN
gujaf-77	184	14	on	on	ADP
gujaf-77	184	15	environmental	environmental	ADJ
gujaf-77	184	16	issues	issue	NOUN
gujaf-77	184	17	.	.	PUNCT
gujaf-77	185	1	finally	finally	ADV
gujaf-77	185	2	,	,	PUNCT
gujaf-77	185	3	the	the	DET
gujaf-77	185	4	mean	mean	ADJ
gujaf-77	185	5	value	value	NOUN
gujaf-77	185	6	of	of	ADP
gujaf-77	185	7	fd	fd	PROPN
gujaf-77	185	8	across	across	ADP
gujaf-77	185	9	the	the	DET
gujaf-77	185	10	listed	list	VERB
gujaf-77	185	11	environmental	environmental	ADJ
gujaf-77	185	12	sensitive	sensitive	ADJ
gujaf-77	185	13	firms	firm	NOUN
gujaf-77	185	14	is	be	AUX
gujaf-77	185	15	58.3	58.3	NUM
gujaf-77	185	16	%	%	NOUN
gujaf-77	185	17	,	,	PUNCT
gujaf-77	185	18	a	a	DET
gujaf-77	185	19	deviation	deviation	NOUN
gujaf-77	185	20	value	value	NOUN
gujaf-77	185	21	of	of	ADP
gujaf-77	185	22	50.0	50.0	NUM
gujaf-77	185	23	%	%	NOUN
gujaf-77	185	24	shows	show	VERB
gujaf-77	185	25	that	that	SCONJ
gujaf-77	185	26	the	the	DET
gujaf-77	185	27	data	data	NOUN
gujaf-77	185	28	is	be	AUX
gujaf-77	185	29	moderately	moderately	ADV
gujaf-77	185	30	deviated	deviate	VERB
gujaf-77	185	31	from	from	ADP
gujaf-77	185	32	the	the	DET
gujaf-77	185	33	mean	mean	NOUN
gujaf-77	185	34	.	.	PUNCT
gujaf-77	186	1	for	for	ADP
gujaf-77	186	2	the	the	DET
gujaf-77	186	3	period	period	NOUN
gujaf-77	186	4	studied	study	VERB
gujaf-77	186	5	,	,	PUNCT
gujaf-77	186	6	the	the	DET
gujaf-77	186	7	minimum	minimum	ADJ
gujaf-77	186	8	and	and	CCONJ
gujaf-77	186	9	highest	high	ADJ
gujaf-77	186	10	board	board	NOUN
gujaf-77	186	11	demographic	demographic	ADJ
gujaf-77	186	12	diversity	diversity	NOUN
gujaf-77	186	13	of	of	ADP
gujaf-77	186	14	listed	list	VERB
gujaf-77	186	15	sensitive	sensitive	ADJ
gujaf-77	186	16	enterprises	enterprise	NOUN
gujaf-77	186	17	in	in	ADP
gujaf-77	186	18	nigeria	nigeria	PROPN
gujaf-77	186	19	was	be	AUX
gujaf-77	186	20	0	0	NUM
gujaf-77	186	21	%	%	NOUN
gujaf-77	186	22	and	and	CCONJ
gujaf-77	186	23	60	60	NUM
gujaf-77	186	24	%	%	NOUN
gujaf-77	186	25	,	,	PUNCT
gujaf-77	186	26	respectively	respectively	ADV
gujaf-77	186	27	.	.	PUNCT
gujaf-77	187	1	table	table	NOUN
gujaf-77	187	2	4	4	NUM
gujaf-77	187	3	:	:	PUNCT
gujaf-77	187	4	correlation	correlation	NOUN
gujaf-77	187	5	matrix	matrix	NOUN
gujaf-77	187	6	variables	variable	NOUN
gujaf-77	187	7	(	(	PUNCT
gujaf-77	187	8	1	1	NUM
gujaf-77	187	9	)	)	PUNCT
gujaf-77	187	10	(	(	PUNCT
gujaf-77	187	11	2	2	NUM
gujaf-77	187	12	)	)	PUNCT
gujaf-77	187	13	(	(	PUNCT
gujaf-77	187	14	3	3	X
gujaf-77	187	15	)	)	PUNCT
gujaf-77	187	16	(	(	PUNCT
gujaf-77	187	17	4	4	NUM
gujaf-77	187	18	)	)	PUNCT
gujaf-77	187	19	(	(	PUNCT
gujaf-77	187	20	5	5	NUM
gujaf-77	187	21	)	)	PUNCT
gujaf-77	187	22	(	(	PUNCT
gujaf-77	187	23	6	6	X
gujaf-77	187	24	)	)	PUNCT
gujaf-77	187	25	vif	vif	NOUN
gujaf-77	187	26	(	(	PUNCT
gujaf-77	187	27	1	1	NUM
gujaf-77	187	28	)	)	PUNCT
gujaf-77	187	29	sed	se	VERB
gujaf-77	187	30	1.000	1.000	NUM
gujaf-77	187	31	(	(	PUNCT
gujaf-77	187	32	2	2	NUM
gujaf-77	187	33	)	)	PUNCT
gujaf-77	187	34	bs	bs	NOUN
gujaf-77	187	35	0.174	0.174	NUM
gujaf-77	187	36	*	*	NUM
gujaf-77	187	37	1.000	1.000	NUM
gujaf-77	187	38	1.20	1.20	NUM
gujaf-77	187	39	0.001	0.001	NUM
gujaf-77	187	40	(	(	PUNCT
gujaf-77	187	41	3	3	NUM
gujaf-77	187	42	)	)	PUNCT
gujaf-77	187	43	bi	bi	NOUN
gujaf-77	187	44	0.320	0.320	NUM
gujaf-77	187	45	*	*	SYM
gujaf-77	187	46	0.254	0.254	NUM
gujaf-77	187	47	*	*	PUNCT
gujaf-77	187	48	1.000	1.000	NUM
gujaf-77	187	49	1.25	1.25	NUM
gujaf-77	187	50	0.000	0.000	NUM
gujaf-77	187	51	0.000	0.000	NUM
gujaf-77	187	52	(	(	PUNCT
gujaf-77	187	53	4	4	NUM
gujaf-77	187	54	)	)	PUNCT
gujaf-77	187	55	bd	bd	VERB
gujaf-77	187	56	0.352	0.352	NUM
gujaf-77	187	57	*	*	PUNCT
gujaf-77	187	58	-0.084	-0.084	NOUN
gujaf-77	187	59	0.181	0.181	NUM
gujaf-77	187	60	*	*	PUNCT
gujaf-77	187	61	1.000	1.000	NUM
gujaf-77	187	62	1.08	1.08	NUM
gujaf-77	187	63	0.000	0.000	NUM
gujaf-77	187	64	0.117	0.117	NUM
gujaf-77	187	65	0.001	0.001	NUM
gujaf-77	187	66	(	(	PUNCT
gujaf-77	187	67	5	5	NUM
gujaf-77	187	68	)	)	PUNCT
gujaf-77	187	69	be	be	VERB
gujaf-77	187	70	0.285	0.285	NUM
gujaf-77	187	71	*	*	PUNCT
gujaf-77	187	72	0.042	0.042	NUM
gujaf-77	187	73	0.239	0.239	NUM
gujaf-77	187	74	*	*	NOUN
gujaf-77	187	75	0.032	0.032	NUM
gujaf-77	187	76	1.000	1.000	NUM
gujaf-77	187	77	1.08	1.08	NUM
gujaf-77	187	78	0.000	0.000	NUM
gujaf-77	187	79	0.433	0.433	NUM
gujaf-77	187	80	0.000	0.000	NUM
gujaf-77	187	81	0.550	0.550	NUM
gujaf-77	187	82	(	(	PUNCT
gujaf-77	187	83	6	6	NUM
gujaf-77	187	84	)	)	PUNCT
gujaf-77	188	1	fd	fd	VERB
gujaf-77	188	2	0.228	0.228	NUM
gujaf-77	188	3	*	*	NOUN
gujaf-77	188	4	0.367	0.367	NUM
gujaf-77	188	5	*	*	SYM
gujaf-77	188	6	0.302	0.302	NUM
gujaf-77	188	7	*	*	PUNCT
gujaf-77	188	8	-0.119	-0.119	PUNCT
gujaf-77	188	9	*	*	NOUN
gujaf-77	188	10	0.190	0.190	NUM
gujaf-77	188	11	*	*	SYM
gujaf-77	188	12	1.000	1.000	NUM
gujaf-77	188	13	1.27	1.27	NUM
gujaf-77	188	14	0.000	0.000	NUM
gujaf-77	188	15	0.000	0.000	NUM
gujaf-77	188	16	0.000	0.000	NUM
gujaf-77	188	17	0.026	0.026	NUM
gujaf-77	188	18	0.000	0.000	NUM
gujaf-77	188	19	source	source	NOUN
gujaf-77	188	20	:	:	PUNCT
gujaf-77	188	21	stata	stata	VERB
gujaf-77	188	22	13	13	NUM
gujaf-77	188	23	output	output	NOUN
gujaf-77	188	24	,	,	PUNCT
gujaf-77	188	25	2020	2020	NUM
gujaf-77	188	26	the	the	DET
gujaf-77	188	27	correlation	correlation	NOUN
gujaf-77	188	28	matrix	matrix	NOUN
gujaf-77	188	29	was	be	AUX
gujaf-77	188	30	generated	generate	VERB
gujaf-77	188	31	to	to	PART
gujaf-77	188	32	confirm	confirm	VERB
gujaf-77	188	33	the	the	DET
gujaf-77	188	34	relationship	relationship	NOUN
gujaf-77	188	35	between	between	ADP
gujaf-77	188	36	the	the	DET
gujaf-77	188	37	explained	explain	VERB
gujaf-77	188	38	and	and	CCONJ
gujaf-77	188	39	explanatory	explanatory	ADJ
gujaf-77	188	40	variables	variable	NOUN
gujaf-77	188	41	,	,	PUNCT
gujaf-77	188	42	as	as	SCONJ
gujaf-77	188	43	shown	show	VERB
gujaf-77	188	44	in	in	ADP
gujaf-77	188	45	table	table	NOUN
gujaf-77	188	46	4	4	NUM
gujaf-77	188	47	.	.	PUNCT
gujaf-77	189	1	all	all	DET
gujaf-77	189	2	explanatory	explanatory	ADJ
gujaf-77	189	3	factors	factor	NOUN
gujaf-77	189	4	(	(	PUNCT
gujaf-77	189	5	bs	bs	NOUN
gujaf-77	189	6	,	,	PUNCT
gujaf-77	189	7	bi	bi	PROPN
gujaf-77	189	8	,	,	PUNCT
gujaf-77	189	9	bd	bd	PROPN
gujaf-77	189	10	,	,	PUNCT
gujaf-77	189	11	be	be	AUX
gujaf-77	189	12	,	,	PUNCT
gujaf-77	189	13	and	and	CCONJ
gujaf-77	189	14	fd	fd	VERB
gujaf-77	189	15	)	)	PUNCT
gujaf-77	189	16	are	be	AUX
gujaf-77	189	17	positively	positively	ADV
gujaf-77	189	18	connected	connect	VERB
gujaf-77	189	19	with	with	ADP
gujaf-77	189	20	sed	se	VERB
gujaf-77	189	21	of	of	ADP
gujaf-77	189	22	the	the	DET
gujaf-77	189	23	listed	list	VERB
gujaf-77	189	24	environmental	environmental	ADJ
gujaf-77	189	25	sensitive	sensitive	ADJ
gujaf-77	189	26	enterprises	enterprise	NOUN
gujaf-77	189	27	in	in	ADP
gujaf-77	189	28	nigeria	nigeria	PROPN
gujaf-77	189	29	.	.	PUNCT
gujaf-77	190	1	the	the	DET
gujaf-77	190	2	conclusion	conclusion	NOUN
gujaf-77	190	3	is	be	AUX
gujaf-77	190	4	that	that	SCONJ
gujaf-77	190	5	the	the	DET
gujaf-77	190	6	variables	variable	NOUN
gujaf-77	190	7	above	above	ADP
gujaf-77	190	8	move	move	NOUN
gujaf-77	190	9	in	in	ADP
gujaf-77	190	10	the	the	DET
gujaf-77	190	11	same	same	ADJ
gujaf-77	190	12	direction	direction	NOUN
gujaf-77	190	13	as	as	ADP
gujaf-77	190	14	the	the	DET
gujaf-77	190	15	sed	sed	NOUN
gujaf-77	190	16	.	.	PUNCT
gujaf-77	191	1	the	the	DET
gujaf-77	191	2	table	table	NOUN
gujaf-77	191	3	shows	show	VERB
gujaf-77	191	4	that	that	SCONJ
gujaf-77	191	5	there	there	PRON
gujaf-77	191	6	is	be	VERB
gujaf-77	191	7	a	a	DET
gujaf-77	191	8	positive	positive	ADJ
gujaf-77	191	9	correlation	correlation	NOUN
gujaf-77	191	10	between	between	ADP
gujaf-77	191	11	bi	bi	NOUN
gujaf-77	191	12	,	,	PUNCT
gujaf-77	191	13	be	be	AUX
gujaf-77	191	14	,	,	PUNCT
gujaf-77	191	15	fd	fd	INTJ
gujaf-77	191	16	,	,	PUNCT
gujaf-77	191	17	and	and	CCONJ
gujaf-77	191	18	bs	b	NOUN
gujaf-77	191	19	in	in	ADP
gujaf-77	191	20	terms	term	NOUN
gujaf-77	191	21	of	of	ADP
gujaf-77	191	22	relationship	relationship	NOUN
gujaf-77	191	23	among	among	ADP
gujaf-77	191	24	the	the	DET
gujaf-77	191	25	independent	independent	ADJ
gujaf-77	191	26	variables	variable	NOUN
gujaf-77	191	27	.	.	PUNCT
gujaf-77	192	1	bd	bd	INTJ
gujaf-77	192	2	,	,	PUNCT
gujaf-77	192	3	on	on	ADP
gujaf-77	192	4	the	the	DET
gujaf-77	192	5	other	other	ADJ
gujaf-77	192	6	hand	hand	NOUN
gujaf-77	192	7	,	,	PUNCT
gujaf-77	192	8	has	have	VERB
gujaf-77	192	9	a	a	DET
gujaf-77	192	10	negative	negative	ADJ
gujaf-77	192	11	connection	connection	NOUN
gujaf-77	192	12	with	with	ADP
gujaf-77	192	13	bs	bs	PROPN
gujaf-77	192	14	.	.	PROPN
gujaf-77	193	1	bd	bd	AUX
gujaf-77	193	2	,	,	PUNCT
gujaf-77	193	3	be	be	AUX
gujaf-77	193	4	,	,	PUNCT
gujaf-77	193	5	fd	fd	PUNCT
gujaf-77	193	6	and	and	CCONJ
gujaf-77	193	7	bi	bi	PROPN
gujaf-77	193	8	were	be	AUX
gujaf-77	193	9	found	find	VERB
gujaf-77	193	10	to	to	PART
gujaf-77	193	11	be	be	AUX
gujaf-77	193	12	positively	positively	ADV
gujaf-77	193	13	related	relate	VERB
gujaf-77	193	14	.	.	PUNCT
gujaf-77	194	1	the	the	DET
gujaf-77	194	2	results	result	NOUN
gujaf-77	194	3	also	also	ADV
gujaf-77	194	4	revealed	reveal	VERB
gujaf-77	194	5	a	a	DET
gujaf-77	194	6	positive	positive	ADJ
gujaf-77	194	7	relationship	relationship	NOUN
gujaf-77	194	8	between	between	ADP
gujaf-77	194	9	be	be	AUX
gujaf-77	194	10	and	and	CCONJ
gujaf-77	194	11	bd	bd	PROPN
gujaf-77	194	12	.	.	PROPN
gujaf-77	194	13	however	however	ADV
gujaf-77	194	14	,	,	PUNCT
gujaf-77	194	15	negative	negative	ADJ
gujaf-77	194	16	relationship	relationship	NOUN
gujaf-77	194	17	exists	exist	VERB
gujaf-77	194	18	between	between	ADP
gujaf-77	194	19	bd	bd	PROPN
gujaf-77	194	20	and	and	CCONJ
gujaf-77	194	21	fd	fd	PROPN
gujaf-77	194	22	.	.	PUNCT
gujaf-77	195	1	finally	finally	ADV
gujaf-77	195	2	,	,	PUNCT
gujaf-77	195	3	the	the	DET
gujaf-77	195	4	result	result	NOUN
gujaf-77	195	5	revealed	reveal	VERB
gujaf-77	195	6	that	that	SCONJ
gujaf-77	195	7	there	there	PRON
gujaf-77	195	8	is	be	VERB
gujaf-77	195	9	positive	positive	ADJ
gujaf-77	195	10	relationship	relationship	NOUN
gujaf-77	195	11	between	between	ADP
gujaf-77	195	12	be	be	AUX
gujaf-77	195	13	and	and	CCONJ
gujaf-77	195	14	fd	fd	VERB
gujaf-77	195	15	.	.	PUNCT
gujaf-77	196	1	on	on	ADP
gujaf-77	196	2	the	the	DET
gujaf-77	196	3	other	other	ADJ
gujaf-77	196	4	hand	hand	NOUN
gujaf-77	196	5	,	,	PUNCT
gujaf-77	196	6	the	the	DET
gujaf-77	196	7	relationship	relationship	NOUN
gujaf-77	196	8	among	among	ADP
gujaf-77	196	9	the	the	DET
gujaf-77	196	10	independent	independent	ADJ
gujaf-77	196	11	variables	variable	NOUN
gujaf-77	196	12	is	be	AUX
gujaf-77	196	13	n't	not	PART
gujaf-77	196	14	strong	strong	ADJ
gujaf-77	196	15	enough	enough	ADV
gujaf-77	196	16	to	to	PART
gujaf-77	196	17	cause	cause	VERB
gujaf-77	196	18	problem	problem	NOUN
gujaf-77	196	19	of	of	ADP
gujaf-77	196	20	multicollinearity	multicollinearity	NOUN
gujaf-77	196	21	.	.	PUNCT
gujaf-77	197	1	to	to	PART
gujaf-77	197	2	consider	consider	VERB
gujaf-77	197	3	the	the	DET
gujaf-77	197	4	gusau	gusau	ADJ
gujaf-77	197	5	journal	journal	NOUN
gujaf-77	197	6	of	of	ADP
gujaf-77	197	7	accounting	accounting	NOUN
gujaf-77	197	8	and	and	CCONJ
gujaf-77	197	9	finance	finance	NOUN
gujaf-77	197	10	,	,	PUNCT
gujaf-77	197	11	vol	vol	NOUN
gujaf-77	197	12	.	.	PROPN
gujaf-77	197	13	2	2	NUM
gujaf-77	197	14	,	,	PUNCT
gujaf-77	197	15	issue	issue	NOUN
gujaf-77	197	16	3	3	NUM
gujaf-77	197	17	,	,	PUNCT
gujaf-77	197	18	april	april	PROPN
gujaf-77	197	19	,	,	PUNCT
gujaf-77	197	20	2021	2021	NUM
gujaf-77	197	21	11	11	NUM
gujaf-77	197	22	collinearity	collinearity	NOUN
gujaf-77	197	23	issues	issue	NOUN
gujaf-77	197	24	,	,	PUNCT
gujaf-77	197	25	this	this	DET
gujaf-77	197	26	study	study	NOUN
gujaf-77	197	27	conducted	conduct	VERB
gujaf-77	197	28	variance	variance	NOUN
gujaf-77	197	29	inflation	inflation	NOUN
gujaf-77	197	30	factor	factor	NOUN
gujaf-77	197	31	(	(	PUNCT
gujaf-77	197	32	vif	vif	NOUN
gujaf-77	197	33	)	)	PUNCT
gujaf-77	197	34	test	test	NOUN
gujaf-77	197	35	,	,	PUNCT
gujaf-77	197	36	the	the	DET
gujaf-77	197	37	results	result	NOUN
gujaf-77	197	38	of	of	ADP
gujaf-77	197	39	which	which	PRON
gujaf-77	197	40	provide	provide	VERB
gujaf-77	197	41	evidence	evidence	NOUN
gujaf-77	197	42	of	of	ADP
gujaf-77	197	43	the	the	DET
gujaf-77	197	44	absence	absence	NOUN
gujaf-77	197	45	of	of	ADP
gujaf-77	197	46	collinearity	collinearity	NOUN
gujaf-77	197	47	.	.	PUNCT
gujaf-77	198	1	this	this	PRON
gujaf-77	198	2	is	be	AUX
gujaf-77	198	3	because	because	SCONJ
gujaf-77	198	4	the	the	DET
gujaf-77	198	5	vif	vif	NOUN
gujaf-77	198	6	test	test	NOUN
gujaf-77	198	7	results	result	NOUN
gujaf-77	198	8	range	range	VERB
gujaf-77	198	9	from	from	ADP
gujaf-77	198	10	a	a	DET
gujaf-77	198	11	minimum	minimum	NOUN
gujaf-77	198	12	of	of	ADP
gujaf-77	198	13	1.08	1.08	NUM
gujaf-77	198	14	to	to	ADP
gujaf-77	198	15	a	a	DET
gujaf-77	198	16	maximum	maximum	NOUN
gujaf-77	198	17	of	of	ADP
gujaf-77	198	18	1.20	1.20	NUM
gujaf-77	198	19	,	,	PUNCT
gujaf-77	198	20	all	all	PRON
gujaf-77	198	21	of	of	ADP
gujaf-77	198	22	which	which	PRON
gujaf-77	198	23	are	be	AUX
gujaf-77	198	24	less	less	ADJ
gujaf-77	198	25	than	than	ADP
gujaf-77	198	26	5	5	NUM
gujaf-77	198	27	,	,	PUNCT
gujaf-77	198	28	indicating	indicate	VERB
gujaf-77	198	29	that	that	SCONJ
gujaf-77	198	30	there	there	PRON
gujaf-77	198	31	is	be	VERB
gujaf-77	198	32	absence	absence	NOUN
gujaf-77	198	33	of	of	ADP
gujaf-77	198	34	collinearity	collinearity	NOUN
gujaf-77	198	35	among	among	ADP
gujaf-77	198	36	the	the	DET
gujaf-77	198	37	independents	independent	NOUN
gujaf-77	198	38	variables	variable	NOUN
gujaf-77	198	39	.	.	PUNCT
gujaf-77	199	1	table	table	NOUN
gujaf-77	199	2	5	5	NUM
gujaf-77	199	3	:	:	PUNCT
gujaf-77	199	4	panel	panel	NOUN
gujaf-77	199	5	corrected	correct	VERB
gujaf-77	199	6	standard	standard	ADJ
gujaf-77	199	7	error	error	NOUN
gujaf-77	199	8	(	(	PUNCT
gujaf-77	199	9	pcse	pcse	PROPN
gujaf-77	199	10	)	)	PUNCT
gujaf-77	199	11	result	result	NOUN
gujaf-77	199	12	sed	sed	ADJ
gujaf-77	199	13	coef	coef	PROPN
gujaf-77	199	14	.	.	PUNCT
gujaf-77	200	1	st.err	st.err	PROPN
gujaf-77	200	2	.	.	PUNCT
gujaf-77	201	1	z	z	NOUN
gujaf-77	201	2	-	-	PUNCT
gujaf-77	201	3	value	value	NOUN
gujaf-77	201	4	p	p	NOUN
gujaf-77	201	5	-	-	PUNCT
gujaf-77	201	6	value	value	NOUN
gujaf-77	201	7	sig	sig	NOUN
gujaf-77	201	8	bs	bs	NOUN
gujaf-77	201	9	0.010	0.010	NUM
gujaf-77	201	10	0.002	0.002	NUM
gujaf-77	201	11	5.87	5.87	NUM
gujaf-77	201	12	0.000	0.000	NUM
gujaf-77	201	13	*	*	PUNCT
gujaf-77	201	14	*	*	PUNCT
gujaf-77	201	15	*	*	PUNCT
gujaf-77	201	16	bi	bi	PROPN
gujaf-77	201	17	0.247	0.247	NUM
gujaf-77	201	18	0.064	0.064	NUM
gujaf-77	201	19	3.84	3.84	NUM
gujaf-77	201	20	0.000	0.000	NUM
gujaf-77	201	21	*	*	PUNCT
gujaf-77	201	22	*	*	PUNCT
gujaf-77	201	23	*	*	PUNCT
gujaf-77	201	24	bd	bd	NUM
gujaf-77	201	25	0.650	0.650	NUM
gujaf-77	201	26	0.056	0.056	NUM
gujaf-77	201	27	11.51	11.51	NUM
gujaf-77	201	28	0.000	0.000	NUM
gujaf-77	201	29	*	*	PUNCT
gujaf-77	201	30	*	*	PUNCT
gujaf-77	201	31	*	*	PUNCT
gujaf-77	201	32	be	be	AUX
gujaf-77	201	33	0.359	0.359	NUM
gujaf-77	201	34	0.029	0.029	NUM
gujaf-77	201	35	12.53	12.53	NUM
gujaf-77	201	36	0.000	0.000	NUM
gujaf-77	201	37	*	*	PUNCT
gujaf-77	202	1	*	*	PUNCT
gujaf-77	202	2	*	*	PUNCT
gujaf-77	202	3	fd	fd	PROPN
gujaf-77	202	4	0.069	0.069	NUM
gujaf-77	202	5	0.007	0.007	NUM
gujaf-77	202	6	9.81	9.81	NUM
gujaf-77	202	7	0.000	0.000	NUM
gujaf-77	202	8	*	*	PUNCT
gujaf-77	202	9	*	*	PUNCT
gujaf-77	202	10	*	*	PUNCT
gujaf-77	202	11	constant	constant	ADJ
gujaf-77	202	12	0.427	0.427	NUM
gujaf-77	202	13	0.015	0.015	NUM
gujaf-77	202	14	27.54	27.54	NUM
gujaf-77	202	15	0.000	0.000	NUM
gujaf-77	202	16	*	*	PUNCT
gujaf-77	203	1	*	*	PUNCT
gujaf-77	203	2	*	*	PUNCT
gujaf-77	203	3	r	r	X
gujaf-77	203	4	-	-	PUNCT
gujaf-77	203	5	squared	square	VERB
gujaf-77	203	6	0.278	0.278	NUM
gujaf-77	203	7	hettest	hett	ADJ
gujaf-77	203	8	p	p	NOUN
gujaf-77	203	9	-	-	PUNCT
gujaf-77	203	10	value	value	NOUN
gujaf-77	203	11	0.000	0.000	NUM
gujaf-77	203	12	number	number	NOUN
gujaf-77	203	13	of	of	ADP
gujaf-77	203	14	obs	obs	PROPN
gujaf-77	203	15	231.000	231.000	NUM
gujaf-77	203	16	chi	chi	ADJ
gujaf-77	203	17	-	-	PUNCT
gujaf-77	203	18	square	square	ADJ
gujaf-77	203	19	1324.76	1324.76	NUM
gujaf-77	203	20	hausman	hausman	NOUN
gujaf-77	203	21	p	p	NOUN
gujaf-77	203	22	-	-	PUNCT
gujaf-77	203	23	value	value	NOUN
gujaf-77	203	24	0.0284	0.0284	NUM
gujaf-77	203	25	prob	prob	NOUN
gujaf-77	203	26	>	>	X
gujaf-77	203	27	chi2	chi2	PROPN
gujaf-77	203	28	0.000	0.000	NUM
gujaf-77	204	1	*	*	PUNCT
gujaf-77	204	2	*	*	PUNCT
gujaf-77	204	3	*	*	PUNCT
gujaf-77	204	4	p<0.01	p<0.01	PROPN
gujaf-77	204	5	,	,	PUNCT
gujaf-77	204	6	*	*	PUNCT
gujaf-77	204	7	*	*	PUNCT
gujaf-77	204	8	p<0.05	p<0.05	NOUN
gujaf-77	204	9	,	,	PUNCT
gujaf-77	204	10	*	*	SYM
gujaf-77	204	11	p<0.1	p<0.1	NUM
gujaf-77	204	12	source	source	NOUN
gujaf-77	204	13	:	:	PUNCT
gujaf-77	204	14	stata	stata	VERB
gujaf-77	204	15	13	13	NUM
gujaf-77	204	16	output	output	NOUN
gujaf-77	204	17	,	,	PUNCT
gujaf-77	204	18	2020	2020	NUM
gujaf-77	204	19	this	this	DET
gujaf-77	204	20	study	study	NOUN
gujaf-77	204	21	used	use	VERB
gujaf-77	204	22	diagnostic	diagnostic	ADJ
gujaf-77	204	23	analysis	analysis	NOUN
gujaf-77	204	24	to	to	PART
gujaf-77	204	25	ensure	ensure	VERB
gujaf-77	204	26	that	that	SCONJ
gujaf-77	204	27	the	the	DET
gujaf-77	204	28	parameters	parameter	NOUN
gujaf-77	204	29	were	be	AUX
gujaf-77	204	30	unbiased	unbiased	ADJ
gujaf-77	204	31	before	before	ADP
gujaf-77	204	32	conducting	conduct	VERB
gujaf-77	204	33	the	the	DET
gujaf-77	204	34	final	final	ADJ
gujaf-77	204	35	regression	regression	NOUN
gujaf-77	204	36	as	as	SCONJ
gujaf-77	204	37	argued	argue	VERB
gujaf-77	204	38	by	by	ADP
gujaf-77	204	39	wooldridge	wooldridge	PROPN
gujaf-77	204	40	(	(	PUNCT
gujaf-77	204	41	2011	2011	NUM
gujaf-77	204	42	)	)	PUNCT
gujaf-77	204	43	.	.	PUNCT
gujaf-77	205	1	among	among	ADP
gujaf-77	205	2	the	the	DET
gujaf-77	205	3	test	test	NOUN
gujaf-77	205	4	conducted	conduct	VERB
gujaf-77	205	5	in	in	ADP
gujaf-77	205	6	addition	addition	NOUN
gujaf-77	205	7	to	to	ADP
gujaf-77	205	8	the	the	DET
gujaf-77	205	9	multicollinearity	multicollinearity	NOUN
gujaf-77	205	10	test	test	NOUN
gujaf-77	205	11	based	base	VERB
gujaf-77	205	12	on	on	ADP
gujaf-77	205	13	the	the	DET
gujaf-77	205	14	recommendation	recommendation	NOUN
gujaf-77	205	15	of	of	ADP
gujaf-77	205	16	wooldridge	wooldridge	PROPN
gujaf-77	205	17	(	(	PUNCT
gujaf-77	205	18	2011	2011	NUM
gujaf-77	205	19	)	)	PUNCT
gujaf-77	205	20	are	be	AUX
gujaf-77	205	21	hausman	hausman	ADJ
gujaf-77	205	22	test	test	NOUN
gujaf-77	205	23	which	which	PRON
gujaf-77	205	24	makes	make	VERB
gujaf-77	205	25	this	this	DET
gujaf-77	205	26	study	study	NOUN
gujaf-77	205	27	to	to	PART
gujaf-77	205	28	go	go	VERB
gujaf-77	205	29	for	for	ADP
gujaf-77	205	30	fixed	fix	VERB
gujaf-77	205	31	effect	effect	NOUN
gujaf-77	205	32	since	since	SCONJ
gujaf-77	205	33	the	the	DET
gujaf-77	205	34	test	test	NOUN
gujaf-77	205	35	is	be	AUX
gujaf-77	205	36	significant	significant	ADJ
gujaf-77	205	37	.	.	PUNCT
gujaf-77	206	1	further	further	ADJ
gujaf-77	206	2	test	test	NOUN
gujaf-77	206	3	such	such	ADJ
gujaf-77	206	4	as	as	ADP
gujaf-77	206	5	normality	normality	NOUN
gujaf-77	206	6	and	and	CCONJ
gujaf-77	206	7	heteroskedasticity	heteroskedasticity	NOUN
gujaf-77	206	8	test	test	NOUN
gujaf-77	206	9	were	be	AUX
gujaf-77	206	10	also	also	ADV
gujaf-77	206	11	conducted	conduct	VERB
gujaf-77	206	12	.	.	PUNCT
gujaf-77	207	1	this	this	PRON
gujaf-77	207	2	is	be	AUX
gujaf-77	207	3	because	because	SCONJ
gujaf-77	207	4	,	,	PUNCT
gujaf-77	207	5	one	one	NUM
gujaf-77	207	6	of	of	ADP
gujaf-77	207	7	the	the	DET
gujaf-77	207	8	parametric	parametric	ADJ
gujaf-77	207	9	test	test	NOUN
gujaf-77	207	10	condition	condition	NOUN
gujaf-77	207	11	is	be	AUX
gujaf-77	207	12	that	that	SCONJ
gujaf-77	207	13	the	the	DET
gujaf-77	207	14	data	datum	NOUN
gujaf-77	207	15	must	must	AUX
gujaf-77	207	16	be	be	AUX
gujaf-77	207	17	normally	normally	ADV
gujaf-77	207	18	distributed	distribute	VERB
gujaf-77	207	19	across	across	ADP
gujaf-77	207	20	the	the	DET
gujaf-77	207	21	variables	variable	NOUN
gujaf-77	207	22	for	for	SCONJ
gujaf-77	207	23	the	the	DET
gujaf-77	207	24	test	test	NOUN
gujaf-77	207	25	to	to	PART
gujaf-77	207	26	stand	stand	VERB
gujaf-77	207	27	for	for	ADP
gujaf-77	207	28	generalization	generalization	NOUN
gujaf-77	207	29	(	(	PUNCT
gujaf-77	207	30	park	park	NOUN
gujaf-77	207	31	,	,	PUNCT
gujaf-77	207	32	2008	2008	NUM
gujaf-77	207	33	)	)	PUNCT
gujaf-77	207	34	.	.	PUNCT
gujaf-77	208	1	however	however	ADV
gujaf-77	208	2	,	,	PUNCT
gujaf-77	208	3	it	it	PRON
gujaf-77	208	4	was	be	AUX
gujaf-77	208	5	argued	argue	VERB
gujaf-77	208	6	that	that	SCONJ
gujaf-77	208	7	the	the	DET
gujaf-77	208	8	normality	normality	NOUN
gujaf-77	208	9	is	be	AUX
gujaf-77	208	10	to	to	PART
gujaf-77	208	11	be	be	AUX
gujaf-77	208	12	conducted	conduct	VERB
gujaf-77	208	13	on	on	ADP
gujaf-77	208	14	the	the	DET
gujaf-77	208	15	residuals	residual	NOUN
gujaf-77	208	16	of	of	ADP
gujaf-77	208	17	the	the	DET
gujaf-77	208	18	model	model	NOUN
gujaf-77	208	19	and	and	CCONJ
gujaf-77	208	20	not	not	PART
gujaf-77	208	21	the	the	DET
gujaf-77	208	22	data	datum	NOUN
gujaf-77	208	23	where	where	SCONJ
gujaf-77	208	24	the	the	DET
gujaf-77	208	25	dependent	dependent	ADJ
gujaf-77	208	26	variable	variable	NOUN
gujaf-77	208	27	determine	determine	VERB
gujaf-77	208	28	the	the	DET
gujaf-77	208	29	parametric	parametric	ADJ
gujaf-77	208	30	analysis	analysis	NOUN
gujaf-77	208	31	to	to	PART
gujaf-77	208	32	be	be	AUX
gujaf-77	208	33	conducted	conduct	VERB
gujaf-77	208	34	(	(	PUNCT
gujaf-77	208	35	ghasemi	ghasemi	PROPN
gujaf-77	208	36	&	&	CCONJ
gujaf-77	208	37	zahediasl	zahediasl	PROPN
gujaf-77	208	38	,	,	PUNCT
gujaf-77	208	39	2012	2012	NUM
gujaf-77	208	40	)	)	PUNCT
gujaf-77	208	41	.	.	PUNCT
gujaf-77	209	1	thus	thus	ADV
gujaf-77	209	2	,	,	PUNCT
gujaf-77	209	3	this	this	DET
gujaf-77	209	4	study	study	NOUN
gujaf-77	209	5	conducted	conduct	VERB
gujaf-77	209	6	a	a	DET
gujaf-77	209	7	normality	normality	NOUN
gujaf-77	209	8	test	test	NOUN
gujaf-77	209	9	on	on	ADP
gujaf-77	209	10	the	the	DET
gujaf-77	209	11	residuals	residual	NOUN
gujaf-77	209	12	of	of	ADP
gujaf-77	209	13	the	the	DET
gujaf-77	209	14	model	model	NOUN
gujaf-77	209	15	using	use	VERB
gujaf-77	209	16	shapiro	shapiro	PROPN
gujaf-77	209	17	-	-	PUNCT
gujaf-77	209	18	wilk	wilk	NOUN
gujaf-77	209	19	and	and	CCONJ
gujaf-77	209	20	the	the	DET
gujaf-77	209	21	study	study	NOUN
gujaf-77	209	22	found	find	VERB
gujaf-77	209	23	that	that	SCONJ
gujaf-77	209	24	,	,	PUNCT
gujaf-77	209	25	the	the	DET
gujaf-77	209	26	residual	residual	ADJ
gujaf-77	209	27	was	be	AUX
gujaf-77	209	28	normally	normally	ADV
gujaf-77	209	29	distributed	distribute	VERB
gujaf-77	209	30	as	as	SCONJ
gujaf-77	209	31	it	it	PRON
gujaf-77	209	32	proved	prove	VERB
gujaf-77	209	33	statistically	statistically	ADV
gujaf-77	209	34	insignificant	insignificant	ADJ
gujaf-77	209	35	with	with	ADP
gujaf-77	209	36	the	the	DET
gujaf-77	209	37	p	p	NOUN
gujaf-77	209	38	-	-	PUNCT
gujaf-77	209	39	value	value	NOUN
gujaf-77	209	40	of	of	ADP
gujaf-77	209	41	1.000	1.000	NUM
gujaf-77	209	42	.	.	PUNCT
gujaf-77	210	1	while	while	SCONJ
gujaf-77	210	2	the	the	DET
gujaf-77	210	3	heteroskedasticity	heteroskedasticity	NOUN
gujaf-77	210	4	test	test	NOUN
gujaf-77	210	5	conducted	conduct	VERB
gujaf-77	210	6	using	use	VERB
gujaf-77	210	7	modified	modified	ADJ
gujaf-77	210	8	group	group	NOUN
gujaf-77	210	9	wise	wise	ADV
gujaf-77	210	10	proved	prove	VERB
gujaf-77	210	11	statistically	statistically	ADV
gujaf-77	210	12	significant	significant	ADJ
gujaf-77	210	13	with	with	ADP
gujaf-77	210	14	p	p	NOUN
gujaf-77	210	15	-	-	PUNCT
gujaf-77	210	16	value	value	NOUN
gujaf-77	210	17	of	of	ADP
gujaf-77	210	18	0.000	0.000	NUM
gujaf-77	210	19	,	,	PUNCT
gujaf-77	210	20	indicates	indicate	VERB
gujaf-77	210	21	absence	absence	NOUN
gujaf-77	210	22	of	of	ADP
gujaf-77	210	23	homoskedacity	homoskedacity	NOUN
gujaf-77	210	24	.	.	PUNCT
gujaf-77	211	1	due	due	ADP
gujaf-77	211	2	to	to	ADP
gujaf-77	211	3	the	the	DET
gujaf-77	211	4	presence	presence	NOUN
gujaf-77	211	5	of	of	ADP
gujaf-77	211	6	heteroskedasticity	heteroskedasticity	NOUN
gujaf-77	211	7	therefore	therefore	ADV
gujaf-77	211	8	,	,	PUNCT
gujaf-77	211	9	the	the	DET
gujaf-77	211	10	study	study	NOUN
gujaf-77	211	11	further	far	ADV
gujaf-77	211	12	conducted	conduct	VERB
gujaf-77	211	13	panel	panel	NOUN
gujaf-77	211	14	corrected	correct	VERB
gujaf-77	211	15	standard	standard	ADJ
gujaf-77	211	16	error	error	NOUN
gujaf-77	211	17	(	(	PUNCT
gujaf-77	211	18	pcse	pcse	PROPN
gujaf-77	211	19	)	)	PUNCT
gujaf-77	211	20	model	model	NOUN
gujaf-77	211	21	which	which	PRON
gujaf-77	211	22	overcome	overcome	VERB
gujaf-77	211	23	the	the	DET
gujaf-77	211	24	heteroskedasticity	heteroskedasticity	NOUN
gujaf-77	211	25	issues	issue	NOUN
gujaf-77	211	26	.	.	PUNCT
gujaf-77	212	1	thus	thus	ADV
gujaf-77	212	2	,	,	PUNCT
gujaf-77	212	3	this	this	DET
gujaf-77	212	4	study	study	NOUN
gujaf-77	212	5	report	report	NOUN
gujaf-77	212	6	pcse	pcse	NOUN
gujaf-77	212	7	model	model	NOUN
gujaf-77	212	8	results	result	NOUN
gujaf-77	212	9	as	as	SCONJ
gujaf-77	212	10	suggested	suggest	VERB
gujaf-77	212	11	by	by	ADP
gujaf-77	212	12	wooldridge(2011	wooldridge(2011	NOUN
gujaf-77	212	13	)	)	PUNCT
gujaf-77	212	14	based	base	VERB
gujaf-77	212	15	on	on	ADP
gujaf-77	212	16	the	the	DET
gujaf-77	212	17	issues	issue	NOUN
gujaf-77	212	18	raised	raise	VERB
gujaf-77	212	19	from	from	ADP
gujaf-77	212	20	the	the	DET
gujaf-77	212	21	aforementioned	aforementione	VERB
gujaf-77	212	22	.	.	PUNCT
gujaf-77	213	1	the	the	DET
gujaf-77	213	2	cumulative	cumulative	ADJ
gujaf-77	213	3	correlation	correlation	NOUN
gujaf-77	213	4	between	between	ADP
gujaf-77	213	5	the	the	DET
gujaf-77	213	6	explained	explain	VERB
gujaf-77	213	7	variable	variable	NOUN
gujaf-77	213	8	and	and	CCONJ
gujaf-77	213	9	all	all	DET
gujaf-77	213	10	the	the	DET
gujaf-77	213	11	explanatory	explanatory	ADJ
gujaf-77	213	12	variables	variable	NOUN
gujaf-77	213	13	of	of	ADP
gujaf-77	213	14	0.278	0.278	NUM
gujaf-77	213	15	shows	show	NOUN
gujaf-77	213	16	that	that	SCONJ
gujaf-77	213	17	bs	bs	NOUN
gujaf-77	213	18	,	,	PUNCT
gujaf-77	213	19	bi	bi	PROPN
gujaf-77	213	20	,	,	PUNCT
gujaf-77	213	21	bd	bd	PROPN
gujaf-77	213	22	,	,	PUNCT
gujaf-77	213	23	be	be	AUX
gujaf-77	213	24	and	and	CCONJ
gujaf-77	213	25	fd	fd	VERB
gujaf-77	213	26	jointly	jointly	ADV
gujaf-77	213	27	explained	explain	VERB
gujaf-77	213	28	27.8	27.8	NUM
gujaf-77	213	29	%	%	NOUN
gujaf-77	213	30	of	of	ADP
gujaf-77	213	31	disclosure	disclosure	NOUN
gujaf-77	213	32	sed	se	VERB
gujaf-77	213	33	of	of	ADP
gujaf-77	213	34	listed	list	VERB
gujaf-77	213	35	environmentally	environmentally	ADV
gujaf-77	213	36	sensitive	sensitive	ADJ
gujaf-77	213	37	firms	firm	NOUN
gujaf-77	213	38	in	in	ADP
gujaf-77	213	39	nigeria	nigeria	PROPN
gujaf-77	213	40	and	and	CCONJ
gujaf-77	213	41	it	it	PRON
gujaf-77	213	42	is	be	AUX
gujaf-77	213	43	statistically	statistically	ADV
gujaf-77	213	44	significant	significant	ADJ
gujaf-77	213	45	at	at	ADP
gujaf-77	213	46	1	1	NUM
gujaf-77	213	47	%	%	NOUN
gujaf-77	213	48	as	as	SCONJ
gujaf-77	213	49	indicated	indicate	VERB
gujaf-77	213	50	with	with	ADP
gujaf-77	213	51	p	p	NOUN
gujaf-77	213	52	-	-	PUNCT
gujaf-77	213	53	value	value	NOUN
gujaf-77	213	54	of	of	ADP
gujaf-77	213	55	0.000	0.000	NUM
gujaf-77	213	56	.	.	PUNCT
gujaf-77	214	1	the	the	DET
gujaf-77	214	2	remaining	remain	VERB
gujaf-77	214	3	72.2	72.2	NUM
gujaf-77	214	4	%	%	NOUN
gujaf-77	214	5	are	be	AUX
gujaf-77	214	6	caused	cause	VERB
gujaf-77	214	7	by	by	ADP
gujaf-77	214	8	other	other	ADJ
gujaf-77	214	9	factors	factor	NOUN
gujaf-77	214	10	that	that	PRON
gujaf-77	214	11	are	be	AUX
gujaf-77	214	12	not	not	PART
gujaf-77	214	13	captured	capture	VERB
gujaf-77	214	14	in	in	ADP
gujaf-77	214	15	the	the	DET
gujaf-77	214	16	model	model	NOUN
gujaf-77	214	17	.	.	PUNCT
gujaf-77	215	1	from	from	ADP
gujaf-77	215	2	the	the	DET
gujaf-77	215	3	table	table	NOUN
gujaf-77	215	4	4.3	4.3	NUM
gujaf-77	215	5	,	,	PUNCT
gujaf-77	215	6	there	there	PRON
gujaf-77	215	7	is	be	VERB
gujaf-77	215	8	clear	clear	ADJ
gujaf-77	215	9	evidence	evidence	NOUN
gujaf-77	215	10	of	of	ADP
gujaf-77	215	11	significance	significance	NOUN
gujaf-77	215	12	between	between	ADP
gujaf-77	215	13	the	the	DET
gujaf-77	215	14	board	board	NOUN
gujaf-77	215	15	size	size	NOUN
gujaf-77	215	16	and	and	CCONJ
gujaf-77	215	17	sed	se	VERB
gujaf-77	215	18	if	if	SCONJ
gujaf-77	215	19	one	one	PRON
gujaf-77	215	20	considered	consider	VERB
gujaf-77	215	21	the	the	DET
gujaf-77	215	22	p	p	NOUN
gujaf-77	215	23	-	-	PUNCT
gujaf-77	215	24	values	value	NOUN
gujaf-77	215	25	.	.	PUNCT
gujaf-77	216	1	which	which	PRON
gujaf-77	216	2	means	mean	VERB
gujaf-77	216	3	the	the	DET
gujaf-77	216	4	variable	variable	NOUN
gujaf-77	216	5	is	be	AUX
gujaf-77	216	6	statistically	statistically	ADV
gujaf-77	216	7	significant	significant	ADJ
gujaf-77	216	8	.	.	PUNCT
gujaf-77	217	1	gusau	gusau	ADJ
gujaf-77	217	2	journal	journal	PROPN
gujaf-77	217	3	of	of	ADP
gujaf-77	217	4	accounting	accounting	NOUN
gujaf-77	217	5	and	and	CCONJ
gujaf-77	217	6	finance	finance	NOUN
gujaf-77	217	7	,	,	PUNCT
gujaf-77	217	8	vol	vol	NOUN
gujaf-77	217	9	.	.	PROPN
gujaf-77	217	10	2	2	NUM
gujaf-77	217	11	,	,	PUNCT
gujaf-77	217	12	issue	issue	NOUN
gujaf-77	217	13	3	3	NUM
gujaf-77	217	14	,	,	PUNCT
gujaf-77	217	15	april	april	PROPN
gujaf-77	217	16	,	,	PUNCT
gujaf-77	217	17	2021	2021	NUM
gujaf-77	217	18	12	12	NUM
gujaf-77	217	19	from	from	ADP
gujaf-77	217	20	the	the	DET
gujaf-77	217	21	result	result	NOUN
gujaf-77	217	22	of	of	ADP
gujaf-77	217	23	the	the	DET
gujaf-77	217	24	pcse	pcse	PROPN
gujaf-77	217	25	estimations	estimation	NOUN
gujaf-77	217	26	,	,	PUNCT
gujaf-77	217	27	the	the	DET
gujaf-77	217	28	result	result	NOUN
gujaf-77	217	29	shows	show	VERB
gujaf-77	217	30	that	that	SCONJ
gujaf-77	217	31	bs	bs	PROPN
gujaf-77	217	32	has	have	VERB
gujaf-77	217	33	positive	positive	ADJ
gujaf-77	217	34	and	and	CCONJ
gujaf-77	217	35	significant	significant	ADJ
gujaf-77	217	36	relationship	relationship	NOUN
gujaf-77	217	37	with	with	ADP
gujaf-77	217	38	sed	se	VERB
gujaf-77	217	39	,	,	PUNCT
gujaf-77	217	40	as	as	SCONJ
gujaf-77	217	41	indicated	indicate	VERB
gujaf-77	217	42	by	by	ADP
gujaf-77	217	43	the	the	DET
gujaf-77	217	44	coefficient	coefficient	NOUN
gujaf-77	217	45	and	and	CCONJ
gujaf-77	217	46	p	p	NOUN
gujaf-77	217	47	-	-	PUNCT
gujaf-77	217	48	value	value	NOUN
gujaf-77	217	49	of	of	ADP
gujaf-77	217	50	0.010	0.010	NUM
gujaf-77	217	51	and	and	CCONJ
gujaf-77	217	52	0.000	0.000	NUM
gujaf-77	217	53	respectively	respectively	ADV
gujaf-77	217	54	.	.	PUNCT
gujaf-77	218	1	this	this	PRON
gujaf-77	218	2	is	be	AUX
gujaf-77	218	3	on	on	ADP
gujaf-77	218	4	the	the	DET
gujaf-77	218	5	grounds	ground	NOUN
gujaf-77	218	6	that	that	SCONJ
gujaf-77	218	7	,	,	PUNCT
gujaf-77	218	8	large	large	ADJ
gujaf-77	218	9	bs	b	NOUN
gujaf-77	218	10	is	be	AUX
gujaf-77	218	11	seen	see	VERB
gujaf-77	218	12	to	to	PART
gujaf-77	218	13	be	be	AUX
gujaf-77	218	14	well	well	ADV
gujaf-77	218	15	equipped	equipped	ADJ
gujaf-77	218	16	and	and	CCONJ
gujaf-77	218	17	capable	capable	ADJ
gujaf-77	218	18	of	of	ADP
gujaf-77	218	19	influencing	influence	VERB
gujaf-77	218	20	the	the	DET
gujaf-77	218	21	extent	extent	NOUN
gujaf-77	218	22	to	to	PART
gujaf-77	218	23	which	which	PRON
gujaf-77	218	24	firms	firm	NOUN
gujaf-77	218	25	disclose	disclose	VERB
gujaf-77	218	26	their	their	PRON
gujaf-77	218	27	activities	activity	NOUN
gujaf-77	218	28	in	in	ADP
gujaf-77	218	29	any	any	DET
gujaf-77	218	30	environment	environment	NOUN
gujaf-77	218	31	.	.	PUNCT
gujaf-77	219	1	therefore	therefore	ADV
gujaf-77	219	2	,	,	PUNCT
gujaf-77	219	3	we	we	PRON
gujaf-77	219	4	reject	reject	VERB
gujaf-77	219	5	the	the	DET
gujaf-77	219	6	null	null	ADJ
gujaf-77	219	7	hypothesis	hypothesis	NOUN
gujaf-77	219	8	,	,	PUNCT
gujaf-77	219	9	which	which	PRON
gujaf-77	219	10	states	state	VERB
gujaf-77	219	11	that	that	SCONJ
gujaf-77	219	12	bs	bs	PROPN
gujaf-77	219	13	has	have	VERB
gujaf-77	219	14	no	no	DET
gujaf-77	219	15	significant	significant	ADJ
gujaf-77	219	16	impact	impact	NOUN
gujaf-77	219	17	on	on	ADP
gujaf-77	219	18	sed	se	VERB
gujaf-77	219	19	of	of	ADP
gujaf-77	219	20	listed	list	VERB
gujaf-77	219	21	environmental	environmental	ADJ
gujaf-77	219	22	sensitive	sensitive	ADJ
gujaf-77	219	23	firms	firm	NOUN
gujaf-77	219	24	in	in	ADP
gujaf-77	219	25	nigeria	nigeria	PROPN
gujaf-77	219	26	.	.	PUNCT
gujaf-77	220	1	this	this	DET
gujaf-77	220	2	finding	finding	NOUN
gujaf-77	220	3	supports	support	VERB
gujaf-77	220	4	the	the	DET
gujaf-77	220	5	proposition	proposition	NOUN
gujaf-77	220	6	of	of	ADP
gujaf-77	220	7	agency	agency	NOUN
gujaf-77	220	8	theory	theory	NOUN
gujaf-77	220	9	and	and	CCONJ
gujaf-77	220	10	the	the	DET
gujaf-77	220	11	findings	finding	NOUN
gujaf-77	220	12	of	of	ADP
gujaf-77	220	13	emmanuel	emmanuel	PROPN
gujaf-77	220	14	et	et	PROPN
gujaf-77	220	15	al.(2018	al.(2018	NOUN
gujaf-77	220	16	)	)	PUNCT
gujaf-77	220	17	;	;	PUNCT
gujaf-77	220	18	gulzar	gulzar	PROPN
gujaf-77	220	19	et	et	PROPN
gujaf-77	220	20	al	al	PROPN
gujaf-77	220	21	.	.	PROPN
gujaf-77	221	1	(	(	PUNCT
gujaf-77	221	2	2019	2019	NUM
gujaf-77	221	3	)	)	PUNCT
gujaf-77	221	4	;	;	PUNCT
gujaf-77	221	5	handajani	handajani	PROPN
gujaf-77	221	6	et	et	PROPN
gujaf-77	221	7	al	al	PROPN
gujaf-77	221	8	.	.	PROPN
gujaf-77	222	1	(	(	PUNCT
gujaf-77	222	2	2014	2014	NUM
gujaf-77	222	3	)	)	PUNCT
gujaf-77	222	4	;	;	PUNCT
gujaf-77	223	1	masud	masud	PROPN
gujaf-77	223	2	et	et	PROPN
gujaf-77	223	3	al	al	PROPN
gujaf-77	223	4	.	.	PROPN
gujaf-77	223	5	(	(	PUNCT
gujaf-77	223	6	2018	2018	NUM
gujaf-77	223	7	)	)	PUNCT
gujaf-77	223	8	;	;	PUNCT
gujaf-77	223	9	rabi	rabi	NOUN
gujaf-77	223	10	(	(	PUNCT
gujaf-77	223	11	2019	2019	NUM
gujaf-77	223	12	)	)	PUNCT
gujaf-77	223	13	.	.	PUNCT
gujaf-77	224	1	the	the	DET
gujaf-77	224	2	relationship	relationship	NOUN
gujaf-77	224	3	between	between	ADP
gujaf-77	224	4	bi	bi	NOUN
gujaf-77	224	5	and	and	CCONJ
gujaf-77	224	6	sed	se	VERB
gujaf-77	224	7	of	of	ADP
gujaf-77	224	8	listed	list	VERB
gujaf-77	224	9	environmental	environmental	ADJ
gujaf-77	224	10	sensitive	sensitive	ADJ
gujaf-77	224	11	firms	firm	NOUN
gujaf-77	224	12	is	be	AUX
gujaf-77	224	13	positive	positive	ADJ
gujaf-77	224	14	as	as	SCONJ
gujaf-77	224	15	indicated	indicate	VERB
gujaf-77	224	16	with	with	ADP
gujaf-77	224	17	the	the	DET
gujaf-77	224	18	coefficient	coefficient	NOUN
gujaf-77	224	19	of	of	ADP
gujaf-77	224	20	0.247	0.247	NUM
gujaf-77	224	21	,	,	PUNCT
gujaf-77	224	22	which	which	PRON
gujaf-77	224	23	is	be	AUX
gujaf-77	224	24	statistically	statistically	ADV
gujaf-77	224	25	significant	significant	ADJ
gujaf-77	224	26	at	at	ADP
gujaf-77	224	27	1	1	NUM
gujaf-77	224	28	%	%	NOUN
gujaf-77	224	29	level	level	NOUN
gujaf-77	224	30	of	of	ADP
gujaf-77	224	31	significance	significance	NOUN
gujaf-77	224	32	(	(	PUNCT
gujaf-77	224	33	p	p	NOUN
gujaf-77	224	34	-	-	PUNCT
gujaf-77	224	35	value	value	NOUN
gujaf-77	224	36	of	of	ADP
gujaf-77	224	37	0.000	0.000	NUM
gujaf-77	224	38	)	)	PUNCT
gujaf-77	224	39	.	.	PUNCT
gujaf-77	225	1	this	this	PRON
gujaf-77	225	2	implies	imply	VERB
gujaf-77	225	3	that	that	DET
gujaf-77	225	4	increase	increase	NOUN
gujaf-77	225	5	in	in	ADP
gujaf-77	225	6	number	number	NOUN
gujaf-77	225	7	of	of	ADP
gujaf-77	225	8	independent	independent	ADJ
gujaf-77	225	9	directors	director	NOUN
gujaf-77	225	10	will	will	AUX
gujaf-77	225	11	have	have	VERB
gujaf-77	225	12	positive	positive	ADJ
gujaf-77	225	13	influence	influence	NOUN
gujaf-77	225	14	on	on	ADP
gujaf-77	225	15	sed	sed	ADJ
gujaf-77	225	16	.	.	PUNCT
gujaf-77	226	1	this	this	PRON
gujaf-77	226	2	is	be	AUX
gujaf-77	226	3	because	because	SCONJ
gujaf-77	226	4	independent	independent	ADJ
gujaf-77	226	5	directors	director	NOUN
gujaf-77	226	6	are	be	AUX
gujaf-77	226	7	likely	likely	ADJ
gujaf-77	226	8	to	to	PART
gujaf-77	226	9	seek	seek	VERB
gujaf-77	226	10	and	and	CCONJ
gujaf-77	226	11	facilitate	facilitate	VERB
gujaf-77	226	12	(	(	PUNCT
gujaf-77	226	13	e.g.	e.g.	ADV
gujaf-77	226	14	via	via	ADP
gujaf-77	226	15	information	information	NOUN
gujaf-77	226	16	sharing	sharing	NOUN
gujaf-77	226	17	)	)	PUNCT
gujaf-77	226	18	other	other	ADJ
gujaf-77	226	19	channels	channel	NOUN
gujaf-77	226	20	that	that	PRON
gujaf-77	226	21	aid	aid	VERB
gujaf-77	226	22	their	their	PRON
gujaf-77	226	23	monitoring	monitoring	NOUN
gujaf-77	226	24	activities	activity	NOUN
gujaf-77	226	25	,	,	PUNCT
gujaf-77	226	26	which	which	PRON
gujaf-77	226	27	will	will	AUX
gujaf-77	226	28	lead	lead	VERB
gujaf-77	226	29	to	to	ADP
gujaf-77	226	30	more	more	ADV
gujaf-77	226	31	effective	effective	ADJ
gujaf-77	226	32	control	control	NOUN
gujaf-77	226	33	over	over	ADP
gujaf-77	226	34	the	the	DET
gujaf-77	226	35	actions	action	NOUN
gujaf-77	226	36	and	and	CCONJ
gujaf-77	226	37	decisions	decision	NOUN
gujaf-77	226	38	of	of	ADP
gujaf-77	226	39	senior	senior	ADJ
gujaf-77	226	40	management	management	NOUN
gujaf-77	226	41	and	and	CCONJ
gujaf-77	226	42	to	to	PART
gujaf-77	226	43	provide	provide	VERB
gujaf-77	226	44	transparent	transparent	ADJ
gujaf-77	226	45	information	information	NOUN
gujaf-77	226	46	to	to	ADP
gujaf-77	226	47	external	external	ADJ
gujaf-77	226	48	parties	party	NOUN
gujaf-77	226	49	and	and	CCONJ
gujaf-77	226	50	improve	improve	VERB
gujaf-77	226	51	the	the	DET
gujaf-77	226	52	level	level	NOUN
gujaf-77	226	53	of	of	ADP
gujaf-77	226	54	sed	se	VERB
gujaf-77	226	55	.	.	PUNCT
gujaf-77	227	1	while	while	SCONJ
gujaf-77	227	2	other	other	ADJ
gujaf-77	227	3	factors	factor	NOUN
gujaf-77	227	4	remain	remain	VERB
gujaf-77	227	5	constant	constant	ADJ
gujaf-77	227	6	,	,	PUNCT
gujaf-77	227	7	this	this	PRON
gujaf-77	227	8	provides	provide	VERB
gujaf-77	227	9	basis	basis	NOUN
gujaf-77	227	10	for	for	ADP
gujaf-77	227	11	rejecting	reject	VERB
gujaf-77	227	12	the	the	DET
gujaf-77	227	13	null	null	ADJ
gujaf-77	227	14	hypothesis	hypothesis	NOUN
gujaf-77	227	15	which	which	PRON
gujaf-77	227	16	states	state	VERB
gujaf-77	227	17	that	that	SCONJ
gujaf-77	227	18	,	,	PUNCT
gujaf-77	227	19	bi	bi	NOUN
gujaf-77	227	20	has	have	VERB
gujaf-77	227	21	no	no	DET
gujaf-77	227	22	significant	significant	ADJ
gujaf-77	227	23	impact	impact	NOUN
gujaf-77	227	24	on	on	ADP
gujaf-77	227	25	sed	se	VERB
gujaf-77	227	26	of	of	ADP
gujaf-77	227	27	listed	list	VERB
gujaf-77	227	28	environmental	environmental	ADJ
gujaf-77	227	29	sensitive	sensitive	ADJ
gujaf-77	227	30	firms	firm	NOUN
gujaf-77	227	31	in	in	ADP
gujaf-77	227	32	nigeria	nigeria	PROPN
gujaf-77	227	33	.	.	PUNCT
gujaf-77	228	1	this	this	DET
gujaf-77	228	2	finding	finding	NOUN
gujaf-77	228	3	supports	support	VERB
gujaf-77	228	4	the	the	DET
gujaf-77	228	5	proposition	proposition	NOUN
gujaf-77	228	6	of	of	ADP
gujaf-77	228	7	legitimacy	legitimacy	NOUN
gujaf-77	228	8	theory	theory	NOUN
gujaf-77	228	9	and	and	CCONJ
gujaf-77	228	10	the	the	DET
gujaf-77	228	11	findings	finding	NOUN
gujaf-77	228	12	of	of	ADP
gujaf-77	228	13	aliyu	aliyu	NOUN
gujaf-77	228	14	,	,	PUNCT
gujaf-77	228	15	(	(	PUNCT
gujaf-77	228	16	2019	2019	NUM
gujaf-77	228	17	)	)	PUNCT
gujaf-77	228	18	;	;	PUNCT
gujaf-77	228	19	dah	dah	PROPN
gujaf-77	228	20	and	and	CCONJ
gujaf-77	228	21	jizi	jizi	PROPN
gujaf-77	228	22	(	(	PUNCT
gujaf-77	228	23	2018	2018	NUM
gujaf-77	228	24	)	)	PUNCT
gujaf-77	228	25	;	;	PUNCT
gujaf-77	228	26	gulzar	gulzar	PROPN
gujaf-77	228	27	et	et	PROPN
gujaf-77	228	28	al	al	PROPN
gujaf-77	228	29	.	.	PROPN
gujaf-77	229	1	(	(	PUNCT
gujaf-77	229	2	2019	2019	NUM
gujaf-77	229	3	)	)	PUNCT
gujaf-77	229	4	;	;	PUNCT
gujaf-77	230	1	masud	masud	PROPN
gujaf-77	230	2	et	et	PROPN
gujaf-77	230	3	al	al	PROPN
gujaf-77	230	4	.	.	PROPN
gujaf-77	231	1	(	(	PUNCT
gujaf-77	231	2	2018	2018	NUM
gujaf-77	231	3	)	)	PUNCT
gujaf-77	231	4	;	;	PUNCT
gujaf-77	231	5	oba	oba	PROPN
gujaf-77	231	6	and	and	CCONJ
gujaf-77	231	7	fodio	fodio	NOUN
gujaf-77	231	8	(	(	PUNCT
gujaf-77	231	9	2012	2012	NUM
gujaf-77	231	10	)	)	PUNCT
gujaf-77	231	11	.	.	PUNCT
gujaf-77	232	1	similarly	similarly	ADV
gujaf-77	232	2	,	,	PUNCT
gujaf-77	232	3	the	the	DET
gujaf-77	232	4	result	result	NOUN
gujaf-77	232	5	shows	show	VERB
gujaf-77	232	6	that	that	SCONJ
gujaf-77	232	7	there	there	PRON
gujaf-77	232	8	is	be	VERB
gujaf-77	232	9	positive	positive	ADJ
gujaf-77	232	10	and	and	CCONJ
gujaf-77	232	11	significant	significant	ADJ
gujaf-77	232	12	relationship	relationship	NOUN
gujaf-77	232	13	between	between	ADP
gujaf-77	232	14	bd	bd	PROPN
gujaf-77	232	15	and	and	CCONJ
gujaf-77	232	16	sed	se	VERB
gujaf-77	232	17	of	of	ADP
gujaf-77	232	18	listed	list	VERB
gujaf-77	232	19	environmentally	environmentally	ADV
gujaf-77	232	20	sensitive	sensitive	ADJ
gujaf-77	232	21	firms	firm	NOUN
gujaf-77	232	22	as	as	SCONJ
gujaf-77	232	23	indicated	indicate	VERB
gujaf-77	232	24	by	by	ADP
gujaf-77	232	25	the	the	DET
gujaf-77	232	26	coefficient	coefficient	NOUN
gujaf-77	232	27	of	of	ADP
gujaf-77	232	28	0.650	0.650	NUM
gujaf-77	232	29	with	with	ADP
gujaf-77	232	30	pvalue	pvalue	NOUN
gujaf-77	232	31	of	of	ADP
gujaf-77	232	32	0.000	0.000	NUM
gujaf-77	232	33	.	.	PUNCT
gujaf-77	233	1	by	by	ADP
gujaf-77	233	2	implication	implication	NOUN
gujaf-77	233	3	,	,	PUNCT
gujaf-77	233	4	it	it	PRON
gujaf-77	233	5	means	mean	VERB
gujaf-77	233	6	increase	increase	NOUN
gujaf-77	233	7	in	in	ADP
gujaf-77	233	8	bd	bd	PROPN
gujaf-77	233	9	will	will	AUX
gujaf-77	233	10	foster	foster	VERB
gujaf-77	233	11	effectiveness	effectiveness	NOUN
gujaf-77	233	12	of	of	ADP
gujaf-77	233	13	the	the	DET
gujaf-77	233	14	board	board	NOUN
gujaf-77	233	15	and	and	CCONJ
gujaf-77	233	16	improve	improve	VERB
gujaf-77	233	17	sed	se	VERB
gujaf-77	233	18	.	.	PUNCT
gujaf-77	234	1	this	this	PRON
gujaf-77	234	2	is	be	AUX
gujaf-77	234	3	because	because	SCONJ
gujaf-77	234	4	gender	gender	NOUN
gujaf-77	234	5	diversity	diversity	NOUN
gujaf-77	234	6	of	of	ADP
gujaf-77	234	7	the	the	DET
gujaf-77	234	8	members	member	NOUN
gujaf-77	234	9	on	on	ADP
gujaf-77	234	10	the	the	DET
gujaf-77	234	11	board	board	NOUN
gujaf-77	234	12	with	with	ADP
gujaf-77	234	13	technical	technical	ADJ
gujaf-77	234	14	intelligence	intelligence	NOUN
gujaf-77	234	15	,	,	PUNCT
gujaf-77	234	16	relevant	relevant	ADJ
gujaf-77	234	17	skills	skill	NOUN
gujaf-77	234	18	,	,	PUNCT
gujaf-77	234	19	and	and	CCONJ
gujaf-77	234	20	external	external	ADJ
gujaf-77	234	21	exposure	exposure	NOUN
gujaf-77	234	22	would	would	AUX
gujaf-77	234	23	improve	improve	VERB
gujaf-77	234	24	quality	quality	NOUN
gujaf-77	234	25	and	and	CCONJ
gujaf-77	234	26	facilitate	facilitate	ADJ
gujaf-77	234	27	decisionmaking	decisionmake	VERB
gujaf-77	234	28	process	process	NOUN
gujaf-77	234	29	,	,	PUNCT
gujaf-77	234	30	aimed	aim	VERB
gujaf-77	234	31	at	at	ADP
gujaf-77	234	32	increasing	increase	VERB
gujaf-77	234	33	level	level	NOUN
gujaf-77	234	34	of	of	ADP
gujaf-77	234	35	firms	firm	NOUN
gujaf-77	234	36	’	’	PART
gujaf-77	234	37	policies	policy	NOUN
gujaf-77	234	38	towards	towards	ADP
gujaf-77	234	39	corporate	corporate	ADJ
gujaf-77	234	40	sed	se	VERB
gujaf-77	234	41	.	.	PUNCT
gujaf-77	235	1	this	this	PRON
gujaf-77	235	2	provides	provide	VERB
gujaf-77	235	3	basis	basis	NOUN
gujaf-77	235	4	for	for	ADP
gujaf-77	235	5	rejecting	reject	VERB
gujaf-77	235	6	the	the	DET
gujaf-77	235	7	null	null	ADJ
gujaf-77	235	8	hypothesis	hypothesis	NOUN
gujaf-77	235	9	,	,	PUNCT
gujaf-77	235	10	which	which	PRON
gujaf-77	235	11	states	state	VERB
gujaf-77	235	12	that	that	SCONJ
gujaf-77	235	13	,	,	PUNCT
gujaf-77	235	14	bd	bd	PROPN
gujaf-77	235	15	has	have	VERB
gujaf-77	235	16	no	no	DET
gujaf-77	235	17	significant	significant	ADJ
gujaf-77	235	18	impact	impact	NOUN
gujaf-77	235	19	on	on	ADP
gujaf-77	235	20	sed	se	VERB
gujaf-77	235	21	of	of	ADP
gujaf-77	235	22	listed	list	VERB
gujaf-77	235	23	environmental	environmental	ADJ
gujaf-77	235	24	sensitive	sensitive	ADJ
gujaf-77	235	25	firms	firm	NOUN
gujaf-77	235	26	in	in	ADP
gujaf-77	235	27	nigeria	nigeria	PROPN
gujaf-77	235	28	.	.	PUNCT
gujaf-77	236	1	this	this	DET
gujaf-77	236	2	finding	finding	NOUN
gujaf-77	236	3	supports	support	VERB
gujaf-77	236	4	the	the	DET
gujaf-77	236	5	proposition	proposition	NOUN
gujaf-77	236	6	of	of	ADP
gujaf-77	236	7	legitimacy	legitimacy	NOUN
gujaf-77	236	8	theory	theory	NOUN
gujaf-77	236	9	and	and	CCONJ
gujaf-77	236	10	the	the	DET
gujaf-77	236	11	findings	finding	NOUN
gujaf-77	236	12	of	of	ADP
gujaf-77	236	13	cucari	cucari	PROPN
gujaf-77	236	14	et	et	PROPN
gujaf-77	236	15	al	al	PROPN
gujaf-77	236	16	.	.	PROPN
gujaf-77	237	1	(	(	PUNCT
gujaf-77	237	2	2017	2017	NUM
gujaf-77	237	3	)	)	PUNCT
gujaf-77	237	4	;	;	PUNCT
gujaf-77	238	1	emmanuel	emmanuel	PROPN
gujaf-77	238	2	et	et	PROPN
gujaf-77	238	3	al	al	PROPN
gujaf-77	238	4	.	.	PROPN
gujaf-77	238	5	(	(	PUNCT
gujaf-77	238	6	2018	2018	NUM
gujaf-77	238	7	)	)	PUNCT
gujaf-77	238	8	;	;	PUNCT
gujaf-77	238	9	gulzar	gulzar	PROPN
gujaf-77	238	10	et	et	PROPN
gujaf-77	238	11	al	al	PROPN
gujaf-77	238	12	.	.	PROPN
gujaf-77	239	1	(	(	PUNCT
gujaf-77	239	2	2019	2019	NUM
gujaf-77	239	3	)	)	PUNCT
gujaf-77	239	4	;	;	PUNCT
gujaf-77	239	5	handajani	handajani	PROPN
gujaf-77	239	6	et	et	PROPN
gujaf-77	239	7	al	al	PROPN
gujaf-77	239	8	.	.	PROPN
gujaf-77	240	1	(	(	PUNCT
gujaf-77	240	2	2014	2014	NUM
gujaf-77	240	3	)	)	PUNCT
gujaf-77	240	4	.	.	PUNCT
gujaf-77	241	1	from	from	ADP
gujaf-77	241	2	the	the	DET
gujaf-77	241	3	result	result	NOUN
gujaf-77	241	4	,	,	PUNCT
gujaf-77	241	5	the	the	DET
gujaf-77	241	6	coefficient	coefficient	NOUN
gujaf-77	241	7	of	of	ADP
gujaf-77	241	8	be	be	AUX
gujaf-77	241	9	has	have	VERB
gujaf-77	241	10	a	a	DET
gujaf-77	241	11	value	value	NOUN
gujaf-77	241	12	of	of	ADP
gujaf-77	241	13	0.359	0.359	NUM
gujaf-77	241	14	with	with	ADP
gujaf-77	241	15	p	p	NOUN
gujaf-77	241	16	-	-	PUNCT
gujaf-77	241	17	value	value	NOUN
gujaf-77	241	18	of	of	ADP
gujaf-77	241	19	0.000	0.000	NUM
gujaf-77	241	20	.	.	PUNCT
gujaf-77	242	1	the	the	DET
gujaf-77	242	2	implication	implication	NOUN
gujaf-77	242	3	is	be	AUX
gujaf-77	242	4	that	that	SCONJ
gujaf-77	242	5	there	there	PRON
gujaf-77	242	6	is	be	VERB
gujaf-77	242	7	a	a	DET
gujaf-77	242	8	positive	positive	ADJ
gujaf-77	242	9	and	and	CCONJ
gujaf-77	242	10	significant	significant	ADJ
gujaf-77	242	11	relationship	relationship	NOUN
gujaf-77	242	12	between	between	ADP
gujaf-77	242	13	be	be	AUX
gujaf-77	242	14	and	and	CCONJ
gujaf-77	242	15	sed	se	VERB
gujaf-77	242	16	of	of	ADP
gujaf-77	242	17	listed	list	VERB
gujaf-77	242	18	environmental	environmental	ADJ
gujaf-77	242	19	sensitive	sensitive	ADJ
gujaf-77	242	20	firms	firm	NOUN
gujaf-77	242	21	in	in	ADP
gujaf-77	242	22	nigeria	nigeria	PROPN
gujaf-77	242	23	.	.	PUNCT
gujaf-77	243	1	the	the	DET
gujaf-77	243	2	positive	positive	ADJ
gujaf-77	243	3	relationship	relationship	NOUN
gujaf-77	243	4	means	mean	VERB
gujaf-77	243	5	that	that	SCONJ
gujaf-77	243	6	increase	increase	NOUN
gujaf-77	243	7	in	in	ADP
gujaf-77	243	8	be	be	AUX
gujaf-77	243	9	will	will	AUX
gujaf-77	243	10	lead	lead	VERB
gujaf-77	243	11	to	to	ADP
gujaf-77	243	12	a	a	DET
gujaf-77	243	13	corresponding	corresponding	ADJ
gujaf-77	243	14	increase	increase	NOUN
gujaf-77	243	15	in	in	ADP
gujaf-77	243	16	level	level	NOUN
gujaf-77	243	17	of	of	ADP
gujaf-77	243	18	sed	sed	ADJ
gujaf-77	243	19	.	.	PUNCT
gujaf-77	244	1	this	this	PRON
gujaf-77	244	2	is	be	AUX
gujaf-77	244	3	because	because	SCONJ
gujaf-77	244	4	oversight	oversight	NOUN
gujaf-77	244	5	functions	function	NOUN
gujaf-77	244	6	performed	perform	VERB
gujaf-77	244	7	by	by	ADP
gujaf-77	244	8	such	such	ADJ
gujaf-77	244	9	members	member	NOUN
gujaf-77	244	10	hold	hold	VERB
gujaf-77	244	11	fast	fast	ADV
gujaf-77	244	12	more	more	ADJ
gujaf-77	244	13	to	to	ADP
gujaf-77	244	14	the	the	DET
gujaf-77	244	15	related	relate	VERB
gujaf-77	244	16	affirmed	affirmed	NOUN
gujaf-77	244	17	measures	measure	NOUN
gujaf-77	244	18	,	,	PUNCT
gujaf-77	244	19	laws	law	NOUN
gujaf-77	244	20	and	and	CCONJ
gujaf-77	244	21	guidelines	guideline	NOUN
gujaf-77	244	22	,	,	PUNCT
gujaf-77	244	23	which	which	PRON
gujaf-77	244	24	in	in	ADP
gujaf-77	244	25	turn	turn	NOUN
gujaf-77	244	26	enhances	enhance	VERB
gujaf-77	244	27	transparency	transparency	NOUN
gujaf-77	244	28	and	and	CCONJ
gujaf-77	244	29	sed	se	VERB
gujaf-77	244	30	.	.	PUNCT
gujaf-77	245	1	therefore	therefore	ADV
gujaf-77	245	2	,	,	PUNCT
gujaf-77	245	3	on	on	ADP
gujaf-77	245	4	this	this	DET
gujaf-77	245	5	basis	basis	NOUN
gujaf-77	245	6	,	,	PUNCT
gujaf-77	245	7	the	the	DET
gujaf-77	245	8	null	null	ADJ
gujaf-77	245	9	hypothesis	hypothesis	NOUN
gujaf-77	245	10	that	that	PRON
gujaf-77	245	11	be	be	AUX
gujaf-77	245	12	has	have	VERB
gujaf-77	245	13	no	no	DET
gujaf-77	245	14	significant	significant	ADJ
gujaf-77	245	15	impact	impact	NOUN
gujaf-77	245	16	on	on	ADP
gujaf-77	245	17	sed	se	VERB
gujaf-77	245	18	of	of	ADP
gujaf-77	245	19	listed	list	VERB
gujaf-77	245	20	environmental	environmental	ADJ
gujaf-77	245	21	sensitive	sensitive	ADJ
gujaf-77	245	22	firms	firm	NOUN
gujaf-77	245	23	in	in	ADP
gujaf-77	245	24	nigeria	nigeria	PROPN
gujaf-77	245	25	is	be	AUX
gujaf-77	245	26	rejected	reject	VERB
gujaf-77	245	27	.	.	PUNCT
gujaf-77	246	1	this	this	DET
gujaf-77	246	2	finding	finding	NOUN
gujaf-77	246	3	supports	support	VERB
gujaf-77	246	4	the	the	DET
gujaf-77	246	5	proposition	proposition	NOUN
gujaf-77	246	6	of	of	ADP
gujaf-77	246	7	resource	resource	NOUN
gujaf-77	246	8	development	development	NOUN
gujaf-77	246	9	theory	theory	NOUN
gujaf-77	246	10	and	and	CCONJ
gujaf-77	246	11	the	the	DET
gujaf-77	246	12	findings	finding	NOUN
gujaf-77	246	13	of	of	ADP
gujaf-77	246	14	umukoro	umukoro	INTJ
gujaf-77	246	15	et	et	PROPN
gujaf-77	246	16	al	al	PROPN
gujaf-77	246	17	.	.	PROPN
gujaf-77	247	1	(	(	PUNCT
gujaf-77	247	2	2019	2019	NUM
gujaf-77	247	3	)	)	PUNCT
gujaf-77	247	4	.	.	PUNCT
gujaf-77	248	1	finally	finally	ADV
gujaf-77	248	2	,	,	PUNCT
gujaf-77	248	3	fd	fd	PROPN
gujaf-77	248	4	has	have	VERB
gujaf-77	248	5	a	a	DET
gujaf-77	248	6	coefficient	coefficient	NOUN
gujaf-77	248	7	of	of	ADP
gujaf-77	248	8	0.069	0.069	NUM
gujaf-77	248	9	with	with	ADP
gujaf-77	248	10	p	p	NOUN
gujaf-77	248	11	-	-	PUNCT
gujaf-77	248	12	value	value	NOUN
gujaf-77	248	13	of	of	ADP
gujaf-77	248	14	0.000	0.000	NUM
gujaf-77	248	15	,	,	PUNCT
gujaf-77	248	16	which	which	PRON
gujaf-77	248	17	means	mean	VERB
gujaf-77	248	18	that	that	DET
gujaf-77	248	19	presence	presence	NOUN
gujaf-77	248	20	of	of	ADP
gujaf-77	248	21	foreign	foreign	ADJ
gujaf-77	248	22	directors	director	NOUN
gujaf-77	248	23	on	on	ADP
gujaf-77	248	24	the	the	DET
gujaf-77	248	25	board	board	NOUN
gujaf-77	248	26	has	have	VERB
gujaf-77	248	27	a	a	DET
gujaf-77	248	28	positive	positive	ADJ
gujaf-77	248	29	and	and	CCONJ
gujaf-77	248	30	significant	significant	ADJ
gujaf-77	248	31	relationship	relationship	NOUN
gujaf-77	248	32	with	with	ADP
gujaf-77	248	33	sed	se	VERB
gujaf-77	248	34	of	of	ADP
gujaf-77	248	35	listed	list	VERB
gujaf-77	248	36	environmental	environmental	ADJ
gujaf-77	248	37	sensitive	sensitive	ADJ
gujaf-77	248	38	firms	firm	NOUN
gujaf-77	248	39	in	in	ADP
gujaf-77	248	40	nigeria	nigeria	PROPN
gujaf-77	248	41	.	.	PUNCT
gujaf-77	249	1	it	it	PRON
gujaf-77	249	2	also	also	ADV
gujaf-77	249	3	means	mean	VERB
gujaf-77	249	4	that	that	SCONJ
gujaf-77	249	5	an	an	DET
gujaf-77	249	6	increase	increase	NOUN
gujaf-77	249	7	in	in	ADP
gujaf-77	249	8	the	the	DET
gujaf-77	249	9	number	number	NOUN
gujaf-77	249	10	of	of	ADP
gujaf-77	249	11	foreign	foreign	ADJ
gujaf-77	249	12	directors	director	NOUN
gujaf-77	249	13	will	will	AUX
gujaf-77	249	14	encourage	encourage	VERB
gujaf-77	249	15	sed	se	VERB
gujaf-77	249	16	.	.	PUNCT
gujaf-77	250	1	this	this	PRON
gujaf-77	250	2	is	be	AUX
gujaf-77	250	3	due	due	ADJ
gujaf-77	250	4	to	to	ADP
gujaf-77	250	5	the	the	DET
gujaf-77	250	6	fact	fact	NOUN
gujaf-77	250	7	that	that	SCONJ
gujaf-77	250	8	foreign	foreign	ADJ
gujaf-77	250	9	directors	director	NOUN
gujaf-77	250	10	pay	pay	VERB
gujaf-77	250	11	more	more	ADJ
gujaf-77	250	12	interest	interest	NOUN
gujaf-77	250	13	on	on	ADP
gujaf-77	250	14	social	social	ADJ
gujaf-77	250	15	and	and	CCONJ
gujaf-77	250	16	environmental	environmental	ADJ
gujaf-77	250	17	issues	issue	NOUN
gujaf-77	250	18	and	and	CCONJ
gujaf-77	250	19	are	be	AUX
gujaf-77	250	20	willing	willing	ADJ
gujaf-77	250	21	to	to	PART
gujaf-77	250	22	transfer	transfer	VERB
gujaf-77	250	23	such	such	ADJ
gujaf-77	250	24	acquired	acquire	VERB
gujaf-77	250	25	knowledge	knowledge	NOUN
gujaf-77	250	26	to	to	ADP
gujaf-77	250	27	the	the	DET
gujaf-77	250	28	domestic	domestic	ADJ
gujaf-77	250	29	developing	develop	VERB
gujaf-77	250	30	countries	country	NOUN
gujaf-77	250	31	such	such	ADJ
gujaf-77	250	32	as	as	ADP
gujaf-77	250	33	nigeria	nigeria	PROPN
gujaf-77	250	34	.	.	PUNCT
gujaf-77	251	1	on	on	ADP
gujaf-77	251	2	this	this	DET
gujaf-77	251	3	basis	basis	NOUN
gujaf-77	251	4	,	,	PUNCT
gujaf-77	251	5	we	we	PRON
gujaf-77	251	6	therefore	therefore	ADV
gujaf-77	251	7	reject	reject	VERB
gujaf-77	251	8	the	the	DET
gujaf-77	251	9	null	null	ADJ
gujaf-77	251	10	gusau	gusau	ADJ
gujaf-77	251	11	journal	journal	NOUN
gujaf-77	251	12	of	of	ADP
gujaf-77	251	13	accounting	accounting	NOUN
gujaf-77	251	14	and	and	CCONJ
gujaf-77	251	15	finance	finance	NOUN
gujaf-77	251	16	,	,	PUNCT
gujaf-77	251	17	vol	vol	NOUN
gujaf-77	251	18	.	.	PROPN
gujaf-77	251	19	2	2	NUM
gujaf-77	251	20	,	,	PUNCT
gujaf-77	251	21	issue	issue	NOUN
gujaf-77	251	22	3	3	NUM
gujaf-77	251	23	,	,	PUNCT
gujaf-77	251	24	april	april	PROPN
gujaf-77	251	25	,	,	PUNCT
gujaf-77	251	26	2021	2021	NUM
gujaf-77	251	27	13	13	NUM
gujaf-77	251	28	hypothesis	hypothesis	NOUN
gujaf-77	251	29	,	,	PUNCT
gujaf-77	251	30	which	which	PRON
gujaf-77	251	31	states	state	VERB
gujaf-77	251	32	that	that	SCONJ
gujaf-77	251	33	fd	fd	PROPN
gujaf-77	251	34	has	have	VERB
gujaf-77	251	35	no	no	DET
gujaf-77	251	36	significant	significant	ADJ
gujaf-77	251	37	impact	impact	NOUN
gujaf-77	251	38	on	on	ADP
gujaf-77	251	39	sed	se	VERB
gujaf-77	251	40	of	of	ADP
gujaf-77	251	41	listed	list	VERB
gujaf-77	251	42	environmental	environmental	ADJ
gujaf-77	251	43	sensitive	sensitive	ADJ
gujaf-77	251	44	firms	firm	NOUN
gujaf-77	251	45	in	in	ADP
gujaf-77	251	46	nigeria	nigeria	PROPN
gujaf-77	251	47	.	.	PUNCT
gujaf-77	252	1	this	this	DET
gujaf-77	252	2	finding	finding	NOUN
gujaf-77	252	3	supports	support	VERB
gujaf-77	252	4	the	the	DET
gujaf-77	252	5	proposition	proposition	NOUN
gujaf-77	252	6	of	of	ADP
gujaf-77	252	7	legitimacy	legitimacy	NOUN
gujaf-77	252	8	theory	theory	NOUN
gujaf-77	252	9	and	and	CCONJ
gujaf-77	252	10	the	the	DET
gujaf-77	252	11	findings	finding	NOUN
gujaf-77	252	12	of	of	ADP
gujaf-77	252	13	beji	beji	PROPN
gujaf-77	252	14	et	et	PROPN
gujaf-77	252	15	al	al	PROPN
gujaf-77	252	16	.	.	PROPN
gujaf-77	253	1	(	(	PUNCT
gujaf-77	253	2	2020	2020	NUM
gujaf-77	253	3	)	)	PUNCT
gujaf-77	253	4	;	;	PUNCT
gujaf-77	254	1	emmanuel	emmanuel	PROPN
gujaf-77	254	2	et	et	PROPN
gujaf-77	254	3	al	al	PROPN
gujaf-77	254	4	.	.	PROPN
gujaf-77	255	1	(	(	PUNCT
gujaf-77	255	2	2018	2018	NUM
gujaf-77	255	3	)	)	PUNCT
gujaf-77	255	4	;	;	PUNCT
gujaf-77	255	5	oba	oba	PROPN
gujaf-77	255	6	and	and	CCONJ
gujaf-77	255	7	fodio	fodio	NOUN
gujaf-77	255	8	(	(	PUNCT
gujaf-77	255	9	2012	2012	NUM
gujaf-77	255	10	)	)	PUNCT
gujaf-77	255	11	.	.	PUNCT
gujaf-77	256	1	5	5	X
gujaf-77	256	2	.	.	X
gujaf-77	256	3	conclusions	conclusion	NOUN
gujaf-77	256	4	and	and	CCONJ
gujaf-77	256	5	recommendations	recommendation	NOUN
gujaf-77	256	6	the	the	DET
gujaf-77	256	7	study	study	NOUN
gujaf-77	256	8	set	set	VERB
gujaf-77	256	9	out	out	ADP
gujaf-77	256	10	to	to	PART
gujaf-77	256	11	examine	examine	VERB
gujaf-77	256	12	the	the	DET
gujaf-77	256	13	impact	impact	NOUN
gujaf-77	256	14	of	of	ADP
gujaf-77	256	15	board	board	NOUN
gujaf-77	256	16	characteristics	characteristic	NOUN
gujaf-77	256	17	on	on	ADP
gujaf-77	256	18	sed	se	VERB
gujaf-77	256	19	of	of	ADP
gujaf-77	256	20	listed	list	VERB
gujaf-77	256	21	environmentally	environmentally	ADV
gujaf-77	256	22	sensitive	sensitive	ADJ
gujaf-77	256	23	firms	firm	NOUN
gujaf-77	256	24	in	in	ADP
gujaf-77	256	25	nigeria	nigeria	PROPN
gujaf-77	256	26	,	,	PUNCT
gujaf-77	256	27	results	result	VERB
gujaf-77	256	28	from	from	ADP
gujaf-77	256	29	this	this	DET
gujaf-77	256	30	study	study	NOUN
gujaf-77	256	31	indicates	indicate	VERB
gujaf-77	256	32	a	a	DET
gujaf-77	256	33	positive	positive	ADJ
gujaf-77	256	34	and	and	CCONJ
gujaf-77	256	35	significant	significant	ADJ
gujaf-77	256	36	relationship	relationship	NOUN
gujaf-77	256	37	between	between	ADP
gujaf-77	256	38	all	all	DET
gujaf-77	256	39	the	the	DET
gujaf-77	256	40	explanatory	explanatory	ADJ
gujaf-77	256	41	variables	variable	NOUN
gujaf-77	256	42	(	(	PUNCT
gujaf-77	256	43	bs	bs	NOUN
gujaf-77	256	44	,	,	PUNCT
gujaf-77	256	45	bi	bi	PROPN
gujaf-77	256	46	,	,	PUNCT
gujaf-77	256	47	bd	bd	PROPN
gujaf-77	256	48	,	,	PUNCT
gujaf-77	256	49	be	be	AUX
gujaf-77	256	50	,	,	PUNCT
gujaf-77	256	51	fd	fd	X
gujaf-77	256	52	)	)	PUNCT
gujaf-77	256	53	captured	capture	VERB
gujaf-77	256	54	and	and	CCONJ
gujaf-77	256	55	the	the	DET
gujaf-77	256	56	explained	explain	VERB
gujaf-77	256	57	variable	variable	NOUN
gujaf-77	256	58	(	(	PUNCT
gujaf-77	256	59	sed	sed	ADJ
gujaf-77	256	60	)	)	PUNCT
gujaf-77	256	61	.	.	PUNCT
gujaf-77	257	1	in	in	ADP
gujaf-77	257	2	line	line	NOUN
gujaf-77	257	3	with	with	ADP
gujaf-77	257	4	findings	finding	NOUN
gujaf-77	257	5	of	of	ADP
gujaf-77	257	6	this	this	DET
gujaf-77	257	7	study	study	NOUN
gujaf-77	257	8	,	,	PUNCT
gujaf-77	257	9	board	board	NOUN
gujaf-77	257	10	characteristics	characteristic	NOUN
gujaf-77	257	11	were	be	AUX
gujaf-77	257	12	found	find	VERB
gujaf-77	257	13	to	to	PART
gujaf-77	257	14	have	have	VERB
gujaf-77	257	15	a	a	DET
gujaf-77	257	16	positive	positive	ADJ
gujaf-77	257	17	and	and	CCONJ
gujaf-77	257	18	significant	significant	ADJ
gujaf-77	257	19	impact	impact	NOUN
gujaf-77	257	20	on	on	ADP
gujaf-77	257	21	sed	se	VERB
gujaf-77	257	22	of	of	ADP
gujaf-77	257	23	listed	list	VERB
gujaf-77	257	24	environmental	environmental	ADJ
gujaf-77	257	25	sensitive	sensitive	ADJ
gujaf-77	257	26	firms	firm	NOUN
gujaf-77	257	27	trading	trade	VERB
gujaf-77	257	28	in	in	ADP
gujaf-77	257	29	nigeria	nigeria	PROPN
gujaf-77	257	30	.	.	PUNCT
gujaf-77	258	1	the	the	DET
gujaf-77	258	2	interference	interference	NOUN
gujaf-77	258	3	of	of	ADP
gujaf-77	258	4	bs	bs	NOUN
gujaf-77	258	5	,	,	PUNCT
gujaf-77	258	6	bi	bi	PROPN
gujaf-77	258	7	,	,	PUNCT
gujaf-77	258	8	bd	bd	PROPN
gujaf-77	258	9	,	,	PUNCT
gujaf-77	258	10	be	be	AUX
gujaf-77	258	11	and	and	CCONJ
gujaf-77	258	12	fd	fd	PROPN
gujaf-77	258	13	can	can	AUX
gujaf-77	258	14	not	not	PART
gujaf-77	258	15	be	be	AUX
gujaf-77	258	16	ruled	rule	VERB
gujaf-77	258	17	out	out	ADP
gujaf-77	258	18	from	from	ADP
gujaf-77	258	19	factors	factor	NOUN
gujaf-77	258	20	that	that	PRON
gujaf-77	258	21	influences	influence	VERB
gujaf-77	258	22	the	the	DET
gujaf-77	258	23	disclosure	disclosure	NOUN
gujaf-77	258	24	of	of	ADP
gujaf-77	258	25	social	social	ADJ
gujaf-77	258	26	and	and	CCONJ
gujaf-77	258	27	environmental	environmental	ADJ
gujaf-77	258	28	information	information	NOUN
gujaf-77	258	29	.	.	PUNCT
gujaf-77	259	1	the	the	DET
gujaf-77	259	2	study	study	NOUN
gujaf-77	259	3	therefore	therefore	ADV
gujaf-77	259	4	recommends	recommend	VERB
gujaf-77	259	5	that	that	SCONJ
gujaf-77	259	6	listed	list	VERB
gujaf-77	259	7	firms	firm	NOUN
gujaf-77	259	8	should	should	AUX
gujaf-77	259	9	comply	comply	VERB
gujaf-77	259	10	adequately	adequately	ADV
gujaf-77	259	11	with	with	ADP
gujaf-77	259	12	the	the	DET
gujaf-77	259	13	requirements	requirement	NOUN
gujaf-77	259	14	of	of	ADP
gujaf-77	259	15	corporate	corporate	ADJ
gujaf-77	259	16	governance	governance	NOUN
gujaf-77	259	17	related	relate	VERB
gujaf-77	259	18	to	to	ADP
gujaf-77	259	19	board	board	NOUN
gujaf-77	259	20	characteristics	characteristic	NOUN
gujaf-77	259	21	so	so	SCONJ
gujaf-77	259	22	as	as	SCONJ
gujaf-77	259	23	to	to	PART
gujaf-77	259	24	ensure	ensure	VERB
gujaf-77	259	25	that	that	SCONJ
gujaf-77	259	26	sed	se	VERB
gujaf-77	259	27	is	be	AUX
gujaf-77	259	28	not	not	PART
gujaf-77	259	29	compromised	compromise	VERB
gujaf-77	259	30	.	.	PUNCT
gujaf-77	260	1	the	the	DET
gujaf-77	260	2	current	current	ADJ
gujaf-77	260	3	paper	paper	NOUN
gujaf-77	260	4	contributes	contribute	VERB
gujaf-77	260	5	to	to	ADP
gujaf-77	260	6	the	the	DET
gujaf-77	260	7	debate	debate	NOUN
gujaf-77	260	8	on	on	ADP
gujaf-77	260	9	factors	factor	NOUN
gujaf-77	260	10	that	that	PRON
gujaf-77	260	11	impact	impact	NOUN
gujaf-77	260	12	sed	se	VERB
gujaf-77	260	13	with	with	ADP
gujaf-77	260	14	a	a	DET
gujaf-77	260	15	focus	focus	NOUN
gujaf-77	260	16	on	on	ADP
gujaf-77	260	17	environmentally	environmentally	ADV
gujaf-77	260	18	sensitive	sensitive	ADJ
gujaf-77	260	19	firms	firm	NOUN
gujaf-77	260	20	.	.	PUNCT
gujaf-77	261	1	references	reference	NOUN
gujaf-77	261	2	aliyu	aliyu	VERB
gujaf-77	261	3	,	,	PUNCT
gujaf-77	261	4	u.	u.	PROPN
gujaf-77	261	5	s.	s.	PROPN
gujaf-77	261	6	(	(	PUNCT
gujaf-77	261	7	2019	2019	NUM
gujaf-77	261	8	)	)	PUNCT
gujaf-77	261	9	.	.	PUNCT
gujaf-77	262	1	board	board	NOUN
gujaf-77	262	2	characteristics	characteristic	NOUN
gujaf-77	262	3	and	and	CCONJ
gujaf-77	262	4	corporate	corporate	ADJ
gujaf-77	262	5	environmental	environmental	ADJ
gujaf-77	262	6	reporting	reporting	NOUN
gujaf-77	262	7	in	in	ADP
gujaf-77	262	8	nigeria	nigeria	PROPN
gujaf-77	262	9	.	.	PUNCT
gujaf-77	263	1	asian	asian	ADJ
gujaf-77	263	2	journal	journal	PROPN
gujaf-77	263	3	of	of	ADP
gujaf-77	263	4	accounting	accounting	NOUN
gujaf-77	263	5	research	research	NOUN
gujaf-77	263	6	,	,	PUNCT
gujaf-77	263	7	4(1	4(1	NOUN
gujaf-77	263	8	)	)	PUNCT
gujaf-77	263	9	,	,	PUNCT
gujaf-77	263	10	2–17	2–17	PROPN
gujaf-77	263	11	.	.	PUNCT
gujaf-77	264	1	https://doi.org/10.1108/ajar-09-20180030	https://doi.org/10.1108/ajar-09-20180030	PROPN
gujaf-77	264	2	.	.	PUNCT
gujaf-77	265	1	amaechi	amaechi	PROPN
gujaf-77	265	2	,	,	PUNCT
gujaf-77	265	3	e.	e.	PROPN
gujaf-77	265	4	p.	p.	PROPN
gujaf-77	265	5	,	,	PUNCT
gujaf-77	265	6	&	&	CCONJ
gujaf-77	265	7	nwankwoeke	nwankwoeke	PROPN
gujaf-77	265	8	,	,	PUNCT
gujaf-77	265	9	e.	e.	PROPN
gujaf-77	265	10	m.	m.	PROPN
gujaf-77	265	11	(	(	PUNCT
gujaf-77	265	12	2017	2017	NUM
gujaf-77	265	13	)	)	PUNCT
gujaf-77	265	14	.	.	PUNCT
gujaf-77	266	1	must	must	AUX
gujaf-77	266	2	firms	firm	NOUN
gujaf-77	266	3	adopt	adopt	VERB
gujaf-77	266	4	environmental	environmental	ADJ
gujaf-77	266	5	accounting	accounting	NOUN
gujaf-77	266	6	?	?	PUNCT
gujaf-77	267	1	adoption	adoption	NOUN
gujaf-77	267	2	challenges	challenge	NOUN
gujaf-77	267	3	in	in	ADP
gujaf-77	267	4	nigeria	nigeria	PROPN
gujaf-77	267	5	.	.	PUNCT
gujaf-77	268	1	trends	trend	NOUN
gujaf-77	268	2	economics	economic	NOUN
gujaf-77	268	3	and	and	CCONJ
gujaf-77	268	4	management	management	NOUN
gujaf-77	268	5	,	,	PUNCT
gujaf-77	268	6	11(30	11(30	NUM
gujaf-77	268	7	)	)	PUNCT
gujaf-77	268	8	,	,	PUNCT
gujaf-77	268	9	9	9	X
gujaf-77	268	10	.	.	PUNCT
gujaf-77	269	1	https://doi.org/10.13164/trends.2017.30.9	https://doi.org/10.13164/trends.2017.30.9	PROPN
gujaf-77	269	2	.	.	PUNCT
gujaf-77	269	3	anazonwu	anazonwu	PROPN
gujaf-77	269	4	,	,	PUNCT
gujaf-77	269	5	h.	h.	PROPN
gujaf-77	269	6	o.	o.	PROPN
gujaf-77	269	7	,	,	PUNCT
gujaf-77	269	8	egbunike	egbunike	PROPN
gujaf-77	269	9	,	,	PUNCT
gujaf-77	269	10	f.	f.	PROPN
gujaf-77	269	11	c.	c.	PROPN
gujaf-77	269	12	,	,	PUNCT
gujaf-77	269	13	&	&	CCONJ
gujaf-77	269	14	gunardi	gunardi	PROPN
gujaf-77	269	15	,	,	PUNCT
gujaf-77	269	16	a.	a.	NOUN
gujaf-77	269	17	(	(	PUNCT
gujaf-77	269	18	2018	2018	NUM
gujaf-77	269	19	)	)	PUNCT
gujaf-77	269	20	.	.	PUNCT
gujaf-77	270	1	corporate	corporate	ADJ
gujaf-77	270	2	board	board	NOUN
gujaf-77	270	3	diversity	diversity	NOUN
gujaf-77	270	4	and	and	CCONJ
gujaf-77	270	5	sustainability	sustainability	NOUN
gujaf-77	270	6	reporting	reporting	NOUN
gujaf-77	270	7	 	 	SPACE
gujaf-77	270	8	:	:	PUNCT
gujaf-77	270	9	a	a	DET
gujaf-77	270	10	study	study	NOUN
gujaf-77	270	11	of	of	ADP
gujaf-77	270	12	selected	select	VERB
gujaf-77	270	13	listed	list	VERB
gujaf-77	270	14	manufacturing	manufacturing	NOUN
gujaf-77	270	15	firms	firm	NOUN
gujaf-77	270	16	in	in	ADP
gujaf-77	270	17	nigeria	nigeria	PROPN
gujaf-77	270	18	.	.	PUNCT
gujaf-77	271	1	indonesian	indonesian	PROPN
gujaf-77	271	2	journal	journal	PROPN
gujaf-77	271	3	of	of	ADP
gujaf-77	271	4	sustainability	sustainability	NOUN
gujaf-77	271	5	accounting	accounting	NOUN
gujaf-77	271	6	and	and	CCONJ
gujaf-77	271	7	management	management	NOUN
gujaf-77	271	8	,	,	PUNCT
gujaf-77	271	9	2(1	2(1	NUM
gujaf-77	271	10	)	)	PUNCT
gujaf-77	271	11	,	,	PUNCT
gujaf-77	271	12	65–78	65–78	NUM
gujaf-77	271	13	.	.	PUNCT
gujaf-77	272	1	https://doi.org/10.28992/ijsam.v2i1.52	https://doi.org/10.28992/ijsam.v2i1.52	NOUN
gujaf-77	272	2	.	.	PUNCT
gujaf-77	273	1	bansal	bansal	PROPN
gujaf-77	273	2	,	,	PUNCT
gujaf-77	273	3	s.	s.	PROPN
gujaf-77	273	4	,	,	PUNCT
gujaf-77	273	5	lopez	lopez	NOUN
gujaf-77	273	6	-	-	PUNCT
gujaf-77	273	7	perez	perez	PROPN
gujaf-77	273	8	,	,	PUNCT
gujaf-77	273	9	m.	m.	NOUN
gujaf-77	273	10	v.	v.	PROPN
gujaf-77	273	11	,	,	PUNCT
gujaf-77	273	12	&	&	CCONJ
gujaf-77	273	13	rodriguez	rodriguez	PROPN
gujaf-77	273	14	-	-	PUNCT
gujaf-77	273	15	ariza	ariza	PROPN
gujaf-77	273	16	,	,	PUNCT
gujaf-77	273	17	l.	l.	PROPN
gujaf-77	273	18	(	(	PUNCT
gujaf-77	273	19	2018	2018	NUM
gujaf-77	273	20	)	)	PUNCT
gujaf-77	273	21	.	.	PUNCT
gujaf-77	274	1	board	board	NOUN
gujaf-77	274	2	independence	independence	NOUN
gujaf-77	274	3	and	and	CCONJ
gujaf-77	274	4	corporate	corporate	ADJ
gujaf-77	274	5	social	social	ADJ
gujaf-77	274	6	responsibility	responsibility	NOUN
gujaf-77	274	7	disclosure	disclosure	NOUN
gujaf-77	274	8	 	 	SPACE
gujaf-77	274	9	:	:	PUNCT
gujaf-77	274	10	the	the	DET
gujaf-77	274	11	mediating	mediate	VERB
gujaf-77	274	12	role	role	NOUN
gujaf-77	274	13	of	of	ADP
gujaf-77	274	14	the	the	DET
gujaf-77	274	15	presence	presence	NOUN
gujaf-77	274	16	of	of	ADP
gujaf-77	274	17	family	family	NOUN
gujaf-77	274	18	ownership	ownership	NOUN
gujaf-77	274	19	.	.	PUNCT
gujaf-77	275	1	journal	journal	PROPN
gujaf-77	275	2	of	of	ADP
gujaf-77	275	3	administrative	administrative	ADJ
gujaf-77	275	4	sciences	science	NOUN
gujaf-77	275	5	,	,	PUNCT
gujaf-77	275	6	2(1	2(1	NUM
gujaf-77	275	7	)	)	PUNCT
gujaf-77	275	8	,	,	PUNCT
gujaf-77	275	9	1–21	1–21	PROPN
gujaf-77	275	10	.	.	PUNCT
gujaf-77	276	1	https://doi.org/10.3390/admsci8030033	https://doi.org/10.3390/admsci8030033	PROPN
gujaf-77	276	2	.	.	PUNCT
gujaf-77	277	1	beji	beji	PROPN
gujaf-77	277	2	,	,	PUNCT
gujaf-77	277	3	r.	r.	PROPN
gujaf-77	277	4	,	,	PUNCT
gujaf-77	277	5	yousfi	yousfi	ADJ
gujaf-77	277	6	,	,	PUNCT
gujaf-77	277	7	o.	o.	INTJ
gujaf-77	277	8	,	,	PUNCT
gujaf-77	277	9	loukil	loukil	NOUN
gujaf-77	277	10	,	,	PUNCT
gujaf-77	277	11	n.	n.	NOUN
gujaf-77	277	12	,	,	PUNCT
gujaf-77	277	13	&	&	CCONJ
gujaf-77	277	14	omri	omri	PROPN
gujaf-77	277	15	,	,	PUNCT
gujaf-77	277	16	a.	a.	NOUN
gujaf-77	277	17	(	(	PUNCT
gujaf-77	277	18	2020	2020	NUM
gujaf-77	277	19	)	)	PUNCT
gujaf-77	277	20	.	.	PUNCT
gujaf-77	278	1	board	board	NOUN
gujaf-77	278	2	diversity	diversity	NOUN
gujaf-77	278	3	and	and	CCONJ
gujaf-77	278	4	corporate	corporate	ADJ
gujaf-77	278	5	social	social	ADJ
gujaf-77	278	6	responsibility	responsibility	NOUN
gujaf-77	278	7	 	 	SPACE
gujaf-77	278	8	:	:	PUNCT
gujaf-77	278	9	empirical	empirical	ADJ
gujaf-77	278	10	evidence	evidence	NOUN
gujaf-77	278	11	from	from	ADP
gujaf-77	278	12	france	france	PROPN
gujaf-77	278	13	.	.	PUNCT
gujaf-77	279	1	journal	journal	PROPN
gujaf-77	279	2	of	of	ADP
gujaf-77	279	3	business	business	NOUN
gujaf-77	279	4	ethics	ethic	NOUN
gujaf-77	279	5	,	,	PUNCT
gujaf-77	279	6	2(5	2(5	NUM
gujaf-77	279	7	)	)	PUNCT
gujaf-77	279	8	,	,	PUNCT
gujaf-77	279	9	2–23	2–23	PROPN
gujaf-77	279	10	.	.	PUNCT
gujaf-77	280	1	https://doi.org/10.1007/s10551-020-04522-4	https://doi.org/10.1007/s10551-020-04522-4	NUM
gujaf-77	280	2	.	.	PUNCT
gujaf-77	281	1	benjamin	benjamin	PROPN
gujaf-77	281	2	,	,	PUNCT
gujaf-77	281	3	u.	u.	PROPN
gujaf-77	281	4	d.	d.	PROPN
gujaf-77	281	5	,	,	PUNCT
gujaf-77	281	6	okpanachi	okpanachi	ADV
gujaf-77	281	7	,	,	PUNCT
gujaf-77	281	8	j.	j.	PROPN
gujaf-77	281	9	,	,	PUNCT
gujaf-77	281	10	&	&	CCONJ
gujaf-77	281	11	muhammad	muhammad	PROPN
gujaf-77	281	12	,	,	PUNCT
gujaf-77	281	13	m.	m.	NOUN
gujaf-77	281	14	l.	l.	PROPN
gujaf-77	281	15	(	(	PUNCT
gujaf-77	281	16	2017	2017	NUM
gujaf-77	281	17	)	)	PUNCT
gujaf-77	281	18	.	.	PUNCT
gujaf-77	282	1	effect	effect	NOUN
gujaf-77	282	2	of	of	ADP
gujaf-77	282	3	firm	firm	ADJ
gujaf-77	282	4	characteristics	characteristic	NOUN
gujaf-77	282	5	on	on	ADP
gujaf-77	282	6	environmental	environmental	ADJ
gujaf-77	282	7	reporting	reporting	NOUN
gujaf-77	282	8	practices	practice	NOUN
gujaf-77	282	9	of	of	ADP
gujaf-77	282	10	listed	list	VERB
gujaf-77	282	11	manufacturing	manufacturing	NOUN
gujaf-77	282	12	firms	firm	NOUN
gujaf-77	282	13	in	in	ADP
gujaf-77	282	14	nigeria	nigeria	PROPN
gujaf-77	282	15	.	.	PUNCT
gujaf-77	283	1	nigerian	nigerian	PROPN
gujaf-77	283	2	journal	journal	PROPN
gujaf-77	283	3	of	of	ADP
gujaf-77	283	4	management	management	NOUN
gujaf-77	283	5	sciences	science	NOUN
gujaf-77	283	6	,	,	PUNCT
gujaf-77	283	7	6(1	6(1	NUM
gujaf-77	283	8	)	)	PUNCT
gujaf-77	283	9	,	,	PUNCT
gujaf-77	283	10	139–148	139–148	NUM
gujaf-77	283	11	.	.	PUNCT
gujaf-77	284	1	bravo	bravo	PROPN
gujaf-77	284	2	,	,	PUNCT
gujaf-77	284	3	f.	f.	PROPN
gujaf-77	284	4	(	(	PUNCT
gujaf-77	284	5	2018	2018	NUM
gujaf-77	284	6	)	)	PUNCT
gujaf-77	284	7	.	.	PUNCT
gujaf-77	285	1	does	do	AUX
gujaf-77	285	2	board	board	VERB
gujaf-77	285	3	diversity	diversity	NOUN
gujaf-77	285	4	matter	matter	NOUN
gujaf-77	285	5	in	in	ADP
gujaf-77	285	6	the	the	DET
gujaf-77	285	7	disclosure	disclosure	NOUN
gujaf-77	285	8	process	process	NOUN
gujaf-77	285	9	 	 	SPACE
gujaf-77	285	10	?	?	PUNCT
gujaf-77	286	1	an	an	DET
gujaf-77	286	2	analysis	analysis	NOUN
gujaf-77	286	3	of	of	ADP
gujaf-77	286	4	the	the	DET
gujaf-77	286	5	association	association	NOUN
gujaf-77	286	6	between	between	ADP
gujaf-77	286	7	diversity	diversity	NOUN
gujaf-77	286	8	and	and	CCONJ
gujaf-77	286	9	the	the	DET
gujaf-77	286	10	disclosure	disclosure	NOUN
gujaf-77	286	11	of	of	ADP
gujaf-77	286	12	information	information	NOUN
gujaf-77	286	13	on	on	ADP
gujaf-77	286	14	risks	risk	NOUN
gujaf-77	286	15	.	.	PUNCT
gujaf-77	287	1	international	international	ADJ
gujaf-77	287	2	journal	journal	NOUN
gujaf-77	287	3	of	of	ADP
gujaf-77	287	4	disclosure	disclosure	NOUN
gujaf-77	287	5	and	and	CCONJ
gujaf-77	287	6	governance	governance	NOUN
gujaf-77	287	7	,	,	PUNCT
gujaf-77	287	8	2(2	2(2	NUM
gujaf-77	287	9	)	)	PUNCT
gujaf-77	287	10	,	,	PUNCT
gujaf-77	287	11	2–11	2–11	NOUN
gujaf-77	287	12	.	.	PUNCT
gujaf-77	288	1	https://doi.org/10.1057/s41310-0180040-4	https://doi.org/10.1057/s41310-0180040-4	PROPN
gujaf-77	288	2	.	.	PUNCT
gujaf-77	289	1	cucari	cucari	PROPN
gujaf-77	289	2	,	,	PUNCT
gujaf-77	289	3	n.	n.	NOUN
gujaf-77	289	4	,	,	PUNCT
gujaf-77	289	5	falco	falco	PROPN
gujaf-77	289	6	,	,	PUNCT
gujaf-77	289	7	s.	s.	PROPN
gujaf-77	289	8	e.	e.	PROPN
gujaf-77	289	9	de	de	PROPN
gujaf-77	289	10	,	,	PUNCT
gujaf-77	289	11	&	&	CCONJ
gujaf-77	289	12	orlando	orlando	PROPN
gujaf-77	289	13	,	,	PUNCT
gujaf-77	289	14	b.	b.	PROPN
gujaf-77	289	15	(	(	PUNCT
gujaf-77	289	16	2017	2017	NUM
gujaf-77	289	17	)	)	PUNCT
gujaf-77	289	18	.	.	PUNCT
gujaf-77	290	1	diversity	diversity	NOUN
gujaf-77	290	2	of	of	ADP
gujaf-77	290	3	board	board	NOUN
gujaf-77	290	4	of	of	ADP
gujaf-77	290	5	directors	director	NOUN
gujaf-77	290	6	and	and	CCONJ
gujaf-77	290	7	environmental	environmental	ADJ
gujaf-77	290	8	social	social	ADJ
gujaf-77	290	9	governance	governance	NOUN
gujaf-77	290	10	:	:	PUNCT
gujaf-77	290	11	evidence	evidence	NOUN
gujaf-77	290	12	from	from	ADP
gujaf-77	290	13	italian	italian	ADJ
gujaf-77	290	14	listed	list	VERB
gujaf-77	290	15	companies	company	NOUN
gujaf-77	290	16	.	.	PUNCT
gujaf-77	291	1	journal	journal	NOUN
gujaf-77	291	2	of	of	ADP
gujaf-77	291	3	corporate	corporate	ADJ
gujaf-77	291	4	social	social	ADJ
gujaf-77	291	5	responsibility	responsibility	NOUN
gujaf-77	291	6	and	and	CCONJ
gujaf-77	291	7	environmental	environmental	ADJ
gujaf-77	291	8	management	management	NOUN
gujaf-77	291	9	,	,	PUNCT
gujaf-77	291	10	9(1	9(1	NUM
gujaf-77	291	11	)	)	PUNCT
gujaf-77	291	12	,	,	PUNCT
gujaf-77	291	13	1–12	1–12	NOUN
gujaf-77	291	14	.	.	PUNCT
gujaf-77	292	1	https://doi.org/10.1002/csr.1452	https://doi.org/10.1002/csr.1452	NOUN
gujaf-77	292	2	.	.	PUNCT
gujaf-77	293	1	dah	dah	PROPN
gujaf-77	293	2	,	,	PUNCT
gujaf-77	293	3	m.	m.	NOUN
gujaf-77	293	4	,	,	PUNCT
gujaf-77	293	5	&	&	CCONJ
gujaf-77	293	6	jizi	jizi	NOUN
gujaf-77	293	7	,	,	PUNCT
gujaf-77	293	8	m.	m.	NOUN
gujaf-77	293	9	(	(	PUNCT
gujaf-77	293	10	2018	2018	NUM
gujaf-77	293	11	)	)	PUNCT
gujaf-77	293	12	.	.	PUNCT
gujaf-77	294	1	board	board	NOUN
gujaf-77	294	2	independence	independence	NOUN
gujaf-77	294	3	and	and	CCONJ
gujaf-77	294	4	the	the	DET
gujaf-77	294	5	efficacy	efficacy	NOUN
gujaf-77	294	6	of	of	ADP
gujaf-77	294	7	social	social	ADJ
gujaf-77	294	8	reporting	reporting	NOUN
gujaf-77	294	9	.	.	PUNCT
gujaf-77	295	1	journal	journal	PROPN
gujaf-77	295	2	gusau	gusau	PROPN
gujaf-77	295	3	journal	journal	PROPN
gujaf-77	295	4	of	of	ADP
gujaf-77	295	5	accounting	accounting	NOUN
gujaf-77	295	6	and	and	CCONJ
gujaf-77	295	7	finance	finance	NOUN
gujaf-77	295	8	,	,	PUNCT
gujaf-77	295	9	vol	vol	NOUN
gujaf-77	295	10	.	.	PROPN
gujaf-77	295	11	2	2	NUM
gujaf-77	295	12	,	,	PUNCT
gujaf-77	295	13	issue	issue	NOUN
gujaf-77	295	14	3	3	NUM
gujaf-77	295	15	,	,	PUNCT
gujaf-77	295	16	april	april	PROPN
gujaf-77	295	17	,	,	PUNCT
gujaf-77	295	18	2021	2021	NUM
gujaf-77	295	19	14	14	NUM
gujaf-77	295	20	of	of	ADP
gujaf-77	295	21	international	international	ADJ
gujaf-77	295	22	accounting	accounting	NOUN
gujaf-77	295	23	research	research	NOUN
gujaf-77	295	24	,	,	PUNCT
gujaf-77	295	25	17(1	17(1	NUM
gujaf-77	295	26	)	)	PUNCT
gujaf-77	295	27	,	,	PUNCT
gujaf-77	295	28	25–45	25–45	NUM
gujaf-77	295	29	.	.	PUNCT
gujaf-77	296	1	https://doi.org/10.2308/jiar-51952	https://doi.org/10.2308/jiar-51952	PROPN
gujaf-77	296	2	.	.	PUNCT
gujaf-77	297	1	dowling	dowling	PROPN
gujaf-77	297	2	,	,	PUNCT
gujaf-77	297	3	j.	j.	PROPN
gujaf-77	297	4	,	,	PUNCT
gujaf-77	297	5	&	&	CCONJ
gujaf-77	297	6	pfeffer	pfeffer	PROPN
gujaf-77	297	7	,	,	PUNCT
gujaf-77	297	8	j.	j.	PROPN
gujaf-77	297	9	(	(	PUNCT
gujaf-77	297	10	1975	1975	NUM
gujaf-77	297	11	)	)	PUNCT
gujaf-77	297	12	.	.	PUNCT
gujaf-77	298	1	organizational	organizational	ADJ
gujaf-77	298	2	legitimacy	legitimacy	NOUN
gujaf-77	298	3	:	:	PUNCT
gujaf-77	298	4	social	social	ADJ
gujaf-77	298	5	values	value	NOUN
gujaf-77	298	6	and	and	CCONJ
gujaf-77	298	7	organizational	organizational	ADJ
gujaf-77	298	8	behavior	behavior	NOUN
gujaf-77	298	9	.	.	PUNCT
gujaf-77	299	1	pacific	pacific	ADJ
gujaf-77	299	2	sociological	sociological	ADJ
gujaf-77	299	3	review	review	PROPN
gujaf-77	299	4	,	,	PUNCT
gujaf-77	299	5	18(1	18(1	NUM
gujaf-77	299	6	)	)	PUNCT
gujaf-77	299	7	,	,	PUNCT
gujaf-77	299	8	122–136	122–136	NUM
gujaf-77	299	9	.	.	PUNCT
gujaf-77	300	1	https://doi.org/https://doi.org/10.2307/1388226	https://doi.org/https://doi.org/10.2307/1388226	NOUN
gujaf-77	300	2	.	.	PUNCT
gujaf-77	301	1	ejide	ejide	ADV
gujaf-77	301	2	,	,	PUNCT
gujaf-77	301	3	s.	s.	PROPN
gujaf-77	301	4	,	,	PUNCT
gujaf-77	301	5	omofuma	omofuma	ADV
gujaf-77	301	6	,	,	PUNCT
gujaf-77	301	7	o.	o.	PROPN
gujaf-77	301	8	i.	i.	PROPN
gujaf-77	301	9	,	,	PUNCT
gujaf-77	301	10	&	&	CCONJ
gujaf-77	301	11	nwachi	nwachi	PROPN
gujaf-77	301	12	,	,	PUNCT
gujaf-77	301	13	v.	v.	ADP
gujaf-77	301	14	c.	c.	PROPN
gujaf-77	301	15	(	(	PUNCT
gujaf-77	301	16	2017	2017	NUM
gujaf-77	301	17	)	)	PUNCT
gujaf-77	301	18	.	.	PUNCT
gujaf-77	302	1	environmental	environmental	ADJ
gujaf-77	302	2	law	law	NOUN
gujaf-77	302	3	and	and	CCONJ
gujaf-77	302	4	practice	practice	NOUN
gujaf-77	302	5	in	in	ADP
gujaf-77	302	6	nigeria	nigeria	PROPN
gujaf-77	302	7	:	:	PUNCT
gujaf-77	302	8	overview	overview	NOUN
gujaf-77	302	9	.	.	PUNCT
gujaf-77	303	1	ejide	ejide	ADV
gujaf-77	303	2	sodipo	sodipo	PROPN
gujaf-77	303	3	&	&	CCONJ
gujaf-77	303	4	co.	co.	PROPN
gujaf-77	303	5	https://uk.practicallaw.thomsonreuters.com/w-0063572?transitiontype=default&contextdata=(sc.default)&firstpage=true	https://uk.practicallaw.thomsonreuters.com/w-0063572?transitiontype=default&contextdata=(sc.default)&firstpage=true	PROPN
gujaf-77	303	6	.	.	PUNCT
gujaf-77	304	1	emmanuel	emmanuel	PROPN
gujaf-77	304	2	,	,	PUNCT
gujaf-77	304	3	o.	o.	PROPN
gujaf-77	304	4	,	,	PUNCT
gujaf-77	304	5	uwuigbe	uwuigbe	NOUN
gujaf-77	304	6	,	,	PUNCT
gujaf-77	304	7	u.	u.	PROPN
gujaf-77	304	8	,	,	PUNCT
gujaf-77	304	9	teddy	teddy	PROPN
gujaf-77	304	10	,	,	PUNCT
gujaf-77	304	11	o.	o.	PROPN
gujaf-77	304	12	,	,	PUNCT
gujaf-77	304	13	tolulope	tolulope	NOUN
gujaf-77	304	14	,	,	PUNCT
gujaf-77	304	15	i.	i.	PROPN
gujaf-77	304	16	,	,	PUNCT
gujaf-77	304	17	eyitomi	eyitomi	NOUN
gujaf-77	304	18	,	,	PUNCT
gujaf-77	304	19	g.	g.	PROPN
gujaf-77	304	20	a.	a.	PROPN
gujaf-77	304	21	,	,	PUNCT
gujaf-77	304	22	&	&	CCONJ
gujaf-77	304	23	perspectives	perspective	NOUN
gujaf-77	304	24	,	,	PUNCT
gujaf-77	304	25	b.	b.	PROPN
gujaf-77	304	26	(	(	PUNCT
gujaf-77	304	27	2018	2018	NUM
gujaf-77	304	28	)	)	PUNCT
gujaf-77	304	29	.	.	PUNCT
gujaf-77	305	1	corporate	corporate	ADJ
gujaf-77	305	2	diversity	diversity	NOUN
gujaf-77	305	3	and	and	CCONJ
gujaf-77	305	4	corporate	corporate	ADJ
gujaf-77	305	5	social	social	ADJ
gujaf-77	305	6	environmental	environmental	ADJ
gujaf-77	305	7	disclosure	disclosure	NOUN
gujaf-77	305	8	of	of	ADP
gujaf-77	305	9	listed	list	VERB
gujaf-77	305	10	manufacturing	manufacturing	NOUN
gujaf-77	305	11	companies	company	NOUN
gujaf-77	305	12	in	in	ADP
gujaf-77	305	13	nigeria	nigeria	PROPN
gujaf-77	305	14	.	.	PUNCT
gujaf-77	306	1	journal	journal	PROPN
gujaf-77	306	2	of	of	ADP
gujaf-77	306	3	business	business	PROPN
gujaf-77	306	4	perspective	perspective	NOUN
gujaf-77	306	5	,	,	PUNCT
gujaf-77	306	6	16(3	16(3	NOUN
gujaf-77	306	7	)	)	PUNCT
gujaf-77	306	8	,	,	PUNCT
gujaf-77	306	9	229–244	229–244	NUM
gujaf-77	306	10	.	.	PUNCT
gujaf-77	307	1	eriabie	eriabie	PROPN
gujaf-77	307	2	,	,	PUNCT
gujaf-77	307	3	s.	s.	PROPN
gujaf-77	307	4	,	,	PUNCT
gujaf-77	307	5	&	&	CCONJ
gujaf-77	307	6	odia	odia	PROPN
gujaf-77	307	7	,	,	PUNCT
gujaf-77	307	8	j.	j.	PROPN
gujaf-77	307	9	(	(	PUNCT
gujaf-77	307	10	2018	2018	NUM
gujaf-77	307	11	)	)	PUNCT
gujaf-77	307	12	.	.	PUNCT
gujaf-77	308	1	accountancy	accountancy	NOUN
gujaf-77	308	2	.	.	PUNCT
gujaf-77	309	1	1	1	NUM
gujaf-77	309	2	,	,	PUNCT
gujaf-77	309	3	.	.	PUNCT
gujaf-77	310	1	esut	esut	PROPN
gujaf-77	310	2	journal	journal	PROPN
gujaf-77	310	3	of	of	ADP
gujaf-77	310	4	accountancy	accountancy	NOUN
gujaf-77	310	5	,	,	PUNCT
gujaf-77	310	6	7(1	7(1	NUM
gujaf-77	310	7	)	)	PUNCT
gujaf-77	310	8	,	,	PUNCT
gujaf-77	310	9	217–235	217–235	NUM
gujaf-77	310	10	.	.	PUNCT
gujaf-77	311	1	ghasemi	ghasemi	PROPN
gujaf-77	311	2	,	,	PUNCT
gujaf-77	311	3	a.	a.	PROPN
gujaf-77	311	4	,	,	PUNCT
gujaf-77	311	5	&	&	CCONJ
gujaf-77	311	6	zahediasl	zahediasl	PROPN
gujaf-77	311	7	,	,	PUNCT
gujaf-77	311	8	s.	s.	PROPN
gujaf-77	311	9	(	(	PUNCT
gujaf-77	311	10	2012	2012	NUM
gujaf-77	311	11	)	)	PUNCT
gujaf-77	311	12	.	.	PUNCT
gujaf-77	312	1	normality	normality	NOUN
gujaf-77	312	2	tests	test	NOUN
gujaf-77	312	3	for	for	ADP
gujaf-77	312	4	statistical	statistical	ADJ
gujaf-77	312	5	analysis	analysis	NOUN
gujaf-77	312	6	:	:	PUNCT
gujaf-77	312	7	a	a	DET
gujaf-77	312	8	guide	guide	NOUN
gujaf-77	312	9	for	for	ADP
gujaf-77	312	10	nonstatisticians	nonstatistician	NOUN
gujaf-77	312	11	.	.	PUNCT
gujaf-77	313	1	international	international	ADJ
gujaf-77	313	2	journal	journal	PROPN
gujaf-77	313	3	of	of	ADP
gujaf-77	313	4	endocrinology	endocrinology	NOUN
gujaf-77	313	5	and	and	CCONJ
gujaf-77	313	6	metabolism	metabolism	NOUN
gujaf-77	313	7	,	,	PUNCT
gujaf-77	313	8	10(2	10(2	NUM
gujaf-77	313	9	)	)	PUNCT
gujaf-77	313	10	,	,	PUNCT
gujaf-77	313	11	486–489	486–489	NUM
gujaf-77	313	12	.	.	PUNCT
gujaf-77	314	1	https://doi.org/10.5812/ijem.3505	https://doi.org/10.5812/ijem.3505	PROPN
gujaf-77	314	2	.	.	PUNCT
gujaf-77	315	1	giannarakis	giannarakis	PROPN
gujaf-77	315	2	,	,	PUNCT
gujaf-77	315	3	g.	g.	PROPN
gujaf-77	315	4	,	,	PUNCT
gujaf-77	315	5	andronikidis	andronikidis	PROPN
gujaf-77	315	6	,	,	PUNCT
gujaf-77	315	7	a.	a.	NOUN
gujaf-77	315	8	,	,	PUNCT
gujaf-77	315	9	&	&	CCONJ
gujaf-77	315	10	sariannidis	sariannidis	PROPN
gujaf-77	315	11	,	,	PUNCT
gujaf-77	315	12	n.	n.	NOUN
gujaf-77	315	13	(	(	PUNCT
gujaf-77	315	14	2019	2019	NUM
gujaf-77	315	15	)	)	PUNCT
gujaf-77	315	16	.	.	PUNCT
gujaf-77	316	1	determinants	determinant	NOUN
gujaf-77	316	2	of	of	ADP
gujaf-77	316	3	environmental	environmental	ADJ
gujaf-77	316	4	disclosure	disclosure	NOUN
gujaf-77	316	5	 	 	SPACE
gujaf-77	316	6	:	:	PUNCT
gujaf-77	316	7	investigating	investigate	VERB
gujaf-77	316	8	new	new	ADJ
gujaf-77	316	9	and	and	CCONJ
gujaf-77	316	10	conventional	conventional	ADJ
gujaf-77	316	11	corporate	corporate	ADJ
gujaf-77	316	12	governance	governance	NOUN
gujaf-77	316	13	characteristics	characteristic	NOUN
gujaf-77	316	14	.	.	PUNCT
gujaf-77	317	1	annals	annal	NOUN
gujaf-77	317	2	of	of	ADP
gujaf-77	317	3	operations	operation	NOUN
gujaf-77	317	4	research	research	NOUN
gujaf-77	317	5	,	,	PUNCT
gujaf-77	317	6	3(1	3(1	NUM
gujaf-77	317	7	)	)	PUNCT
gujaf-77	317	8	,	,	PUNCT
gujaf-77	317	9	1–19	1–19	PROPN
gujaf-77	317	10	.	.	PUNCT
gujaf-77	318	1	https://doi.org/10.1007/s10479-019-03323-x	https://doi.org/10.1007/s10479-019-03323-x	NOUN
gujaf-77	318	2	grzebieluckas	grzebieluckas	PROPN
gujaf-77	318	3	,	,	PUNCT
gujaf-77	318	4	c.	c.	PROPN
gujaf-77	318	5	,	,	PUNCT
gujaf-77	318	6	maria	maria	PROPN
gujaf-77	318	7	,	,	PUNCT
gujaf-77	318	8	l.	l.	PROPN
gujaf-77	318	9	,	,	PUNCT
gujaf-77	318	10	campos	campos	PROPN
gujaf-77	318	11	,	,	PUNCT
gujaf-77	318	12	d.	d.	PROPN
gujaf-77	318	13	s.	s.	PROPN
gujaf-77	318	14	,	,	PUNCT
gujaf-77	318	15	&	&	CCONJ
gujaf-77	318	16	mauricio	mauricio	PROPN
gujaf-77	318	17	,	,	PUNCT
gujaf-77	318	18	p.	p.	NOUN
gujaf-77	318	19	(	(	PUNCT
gujaf-77	318	20	2012	2012	NUM
gujaf-77	318	21	)	)	PUNCT
gujaf-77	318	22	.	.	PUNCT
gujaf-77	319	1	environmental	environmental	ADJ
gujaf-77	319	2	accounting	accounting	PROPN
gujaf-77	319	3	and	and	CCONJ
gujaf-77	319	4	environmental	environmental	ADJ
gujaf-77	319	5	costs	cost	NOUN
gujaf-77	319	6	 	 	SPACE
gujaf-77	319	7	:	:	PUNCT
gujaf-77	319	8	an	an	DET
gujaf-77	319	9	analysis	analysis	NOUN
gujaf-77	319	10	of	of	ADP
gujaf-77	319	11	the	the	DET
gujaf-77	319	12	scientific	scientific	ADJ
gujaf-77	319	13	production	production	NOUN
gujaf-77	319	14	from	from	ADP
gujaf-77	319	15	1996	1996	NUM
gujaf-77	319	16	to	to	ADP
gujaf-77	319	17	2007	2007	NUM
gujaf-77	319	18	.	.	PUNCT
gujaf-77	320	1	333	333	NUM
gujaf-77	320	2	–	–	PUNCT
gujaf-77	320	3	343	343	NUM
gujaf-77	320	4	.	.	PUNCT
gujaf-77	321	1	gulzar	gulzar	PROPN
gujaf-77	321	2	,	,	PUNCT
gujaf-77	321	3	m.	m.	NOUN
gujaf-77	321	4	a.	a.	PROPN
gujaf-77	321	5	,	,	PUNCT
gujaf-77	321	6	cherian	cherian	PROPN
gujaf-77	321	7	,	,	PUNCT
gujaf-77	321	8	j.	j.	PROPN
gujaf-77	321	9	,	,	PUNCT
gujaf-77	321	10	hwang	hwang	PROPN
gujaf-77	321	11	,	,	PUNCT
gujaf-77	321	12	j.	j.	PROPN
gujaf-77	321	13	,	,	PUNCT
gujaf-77	321	14	jiang	jiang	PROPN
gujaf-77	321	15	,	,	PUNCT
gujaf-77	321	16	y.	y.	PROPN
gujaf-77	321	17	,	,	PUNCT
gujaf-77	321	18	&	&	CCONJ
gujaf-77	321	19	sial	sial	PROPN
gujaf-77	321	20	,	,	PUNCT
gujaf-77	321	21	m.	m.	NOUN
gujaf-77	321	22	s.	s.	PROPN
gujaf-77	321	23	(	(	PUNCT
gujaf-77	321	24	2019	2019	NUM
gujaf-77	321	25	)	)	PUNCT
gujaf-77	321	26	.	.	PUNCT
gujaf-77	322	1	the	the	DET
gujaf-77	322	2	impact	impact	NOUN
gujaf-77	322	3	of	of	ADP
gujaf-77	322	4	board	board	NOUN
gujaf-77	322	5	gender	gender	NOUN
gujaf-77	322	6	diversity	diversity	NOUN
gujaf-77	322	7	and	and	CCONJ
gujaf-77	322	8	foreign	foreign	ADJ
gujaf-77	322	9	institutional	institutional	ADJ
gujaf-77	322	10	investors	investor	NOUN
gujaf-77	322	11	on	on	ADP
gujaf-77	322	12	the	the	DET
gujaf-77	322	13	corporate	corporate	ADJ
gujaf-77	322	14	social	social	ADJ
gujaf-77	322	15	responsibility	responsibility	NOUN
gujaf-77	322	16	(	(	PUNCT
gujaf-77	322	17	csr	csr	NOUN
gujaf-77	322	18	)	)	PUNCT
gujaf-77	322	19	engagement	engagement	NOUN
gujaf-77	322	20	of	of	ADP
gujaf-77	322	21	chinese	chinese	ADJ
gujaf-77	322	22	listed	list	VERB
gujaf-77	322	23	companies	company	NOUN
gujaf-77	322	24	.	.	PUNCT
gujaf-77	323	1	sustainability	sustainability	NOUN
gujaf-77	323	2	(	(	PUNCT
gujaf-77	323	3	switzerland	switzerland	PROPN
gujaf-77	323	4	)	)	PUNCT
gujaf-77	323	5	,	,	PUNCT
gujaf-77	323	6	11(2	11(2	X
gujaf-77	323	7	)	)	PUNCT
gujaf-77	323	8	,	,	PUNCT
gujaf-77	323	9	1–19	1–19	PROPN
gujaf-77	323	10	.	.	PUNCT
gujaf-77	324	1	https://doi.org/10.3390/su11020307	https://doi.org/10.3390/su11020307	PROPN
gujaf-77	324	2	.	.	PUNCT
gujaf-77	325	1	haladu	haladu	PROPN
gujaf-77	325	2	,	,	PUNCT
gujaf-77	325	3	a.	a.	PROPN
gujaf-77	325	4	(	(	PUNCT
gujaf-77	325	5	2016	2016	NUM
gujaf-77	325	6	)	)	PUNCT
gujaf-77	325	7	.	.	PUNCT
gujaf-77	326	1	arguments	argument	NOUN
gujaf-77	326	2	for	for	ADP
gujaf-77	326	3	adopting	adopt	VERB
gujaf-77	326	4	only	only	ADV
gujaf-77	326	5	environmentally	environmentally	ADV
gujaf-77	326	6	sensitive	sensitive	ADJ
gujaf-77	326	7	firms	firm	NOUN
gujaf-77	326	8	.	.	PUNCT
gujaf-77	327	1	international	international	ADJ
gujaf-77	327	2	journal	journal	PROPN
gujaf-77	327	3	of	of	ADP
gujaf-77	327	4	management	management	NOUN
gujaf-77	327	5	research	research	NOUN
gujaf-77	327	6	and	and	CCONJ
gujaf-77	327	7	review	review	NOUN
gujaf-77	327	8	,	,	PUNCT
gujaf-77	327	9	6(9	6(9	NUM
gujaf-77	327	10	)	)	PUNCT
gujaf-77	327	11	,	,	PUNCT
gujaf-77	327	12	1204–1212	1204–1212	NUM
gujaf-77	327	13	.	.	PUNCT
gujaf-77	328	1	haladu	haladu	PROPN
gujaf-77	328	2	,	,	PUNCT
gujaf-77	328	3	a.	a.	PROPN
gujaf-77	328	4	,	,	PUNCT
gujaf-77	328	5	&	&	CCONJ
gujaf-77	328	6	salim	salim	PROPN
gujaf-77	328	7	,	,	PUNCT
gujaf-77	328	8	b.	b.	PROPN
gujaf-77	328	9	b.	b.	PROPN
gujaf-77	328	10	(	(	PUNCT
gujaf-77	328	11	2016	2016	NUM
gujaf-77	328	12	)	)	PUNCT
gujaf-77	328	13	.	.	PUNCT
gujaf-77	329	1	board	board	NOUN
gujaf-77	329	2	characteristics	characteristic	NOUN
gujaf-77	329	3	and	and	CCONJ
gujaf-77	329	4	sustainability	sustainability	NOUN
gujaf-77	329	5	reporting	reporting	NOUN
gujaf-77	329	6	 	 	SPACE
gujaf-77	329	7	:	:	PUNCT
gujaf-77	329	8	environmental	environmental	ADJ
gujaf-77	329	9	agencies	agency	NOUN
gujaf-77	329	10	’	'	PUNCT
gujaf-77	329	11	moderating	moderate	VERB
gujaf-77	329	12	effects	effect	NOUN
gujaf-77	329	13	.	.	PUNCT
gujaf-77	330	1	international	international	ADJ
gujaf-77	330	2	journal	journal	PROPN
gujaf-77	330	3	of	of	ADP
gujaf-77	330	4	economics	economic	NOUN
gujaf-77	330	5	and	and	CCONJ
gujaf-77	330	6	financial	financial	ADJ
gujaf-77	330	7	issues	issue	NOUN
gujaf-77	330	8	,	,	PUNCT
gujaf-77	330	9	6(4	6(4	NOUN
gujaf-77	330	10	)	)	PUNCT
gujaf-77	330	11	,	,	PUNCT
gujaf-77	330	12	1525–1533	1525–1533	NUM
gujaf-77	330	13	.	.	PUNCT
gujaf-77	331	1	handajani	handajani	PROPN
gujaf-77	331	2	,	,	PUNCT
gujaf-77	331	3	l.	l.	PROPN
gujaf-77	331	4	,	,	PUNCT
gujaf-77	331	5	subroto	subroto	NOUN
gujaf-77	331	6	,	,	PUNCT
gujaf-77	331	7	b.	b.	PROPN
gujaf-77	331	8	,	,	PUNCT
gujaf-77	331	9	&	&	CCONJ
gujaf-77	331	10	erwin	erwin	PROPN
gujaf-77	331	11	,	,	PUNCT
gujaf-77	331	12	s.	s.	PROPN
gujaf-77	331	13	t.	t.	PROPN
gujaf-77	331	14	(	(	PUNCT
gujaf-77	331	15	2014	2014	NUM
gujaf-77	331	16	)	)	PUNCT
gujaf-77	331	17	.	.	PUNCT
gujaf-77	332	1	does	do	AUX
gujaf-77	332	2	board	board	VERB
gujaf-77	332	3	diversity	diversity	NOUN
gujaf-77	332	4	matter	matter	NOUN
gujaf-77	332	5	on	on	ADP
gujaf-77	332	6	corporate	corporate	ADJ
gujaf-77	332	7	social	social	ADJ
gujaf-77	332	8	disclosure	disclosure	NOUN
gujaf-77	332	9	 	 	SPACE
gujaf-77	332	10	?	?	PUNCT
gujaf-77	333	1	an	an	DET
gujaf-77	333	2	indonesian	indonesian	ADJ
gujaf-77	333	3	evidence	evidence	NOUN
gujaf-77	333	4	.	.	PUNCT
gujaf-77	334	1	journal	journal	NOUN
gujaf-77	334	2	of	of	ADP
gujaf-77	334	3	economics	economic	NOUN
gujaf-77	334	4	ans	ans	X
gujaf-77	334	5	sustainable	sustainable	ADJ
gujaf-77	334	6	development	development	NOUN
gujaf-77	334	7	,	,	PUNCT
gujaf-77	334	8	5(9	5(9	NUM
gujaf-77	334	9	)	)	PUNCT
gujaf-77	334	10	,	,	PUNCT
gujaf-77	334	11	8–17	8–17	PROPN
gujaf-77	334	12	.	.	PUNCT
gujaf-77	335	1	herda	herda	PROPN
gujaf-77	335	2	,	,	PUNCT
gujaf-77	335	3	d.	d.	PROPN
gujaf-77	335	4	n.	n.	PROPN
gujaf-77	335	5	,	,	PUNCT
gujaf-77	335	6	&	&	CCONJ
gujaf-77	335	7	taylor	taylor	PROPN
gujaf-77	335	8	,	,	PUNCT
gujaf-77	335	9	m.	m.	PROPN
gujaf-77	335	10	e.	e.	PROPN
gujaf-77	335	11	(	(	PUNCT
gujaf-77	335	12	2012	2012	NUM
gujaf-77	335	13	)	)	PUNCT
gujaf-77	335	14	.	.	PUNCT
gujaf-77	336	1	the	the	DET
gujaf-77	336	2	effect	effect	NOUN
gujaf-77	336	3	of	of	ADP
gujaf-77	336	4	board	board	NOUN
gujaf-77	336	5	independence	independence	NOUN
gujaf-77	336	6	on	on	ADP
gujaf-77	336	7	the	the	DET
gujaf-77	336	8	sustainability	sustainability	NOUN
gujaf-77	336	9	reporting	reporting	NOUN
gujaf-77	336	10	practices	practice	NOUN
gujaf-77	336	11	of	of	ADP
gujaf-77	336	12	large	large	ADJ
gujaf-77	336	13	u	u	NOUN
gujaf-77	336	14	.	.	PUNCT
gujaf-77	337	1	s	s	PART
gujaf-77	337	2	.	.	PUNCT
gujaf-77	338	1	firms	firm	NOUN
gujaf-77	338	2	.	.	PUNCT
gujaf-77	339	1	journal	journal	NOUN
gujaf-77	339	2	of	of	ADP
gujaf-77	339	3	social	social	ADJ
gujaf-77	339	4	and	and	CCONJ
gujaf-77	339	5	environmental	environmental	ADJ
gujaf-77	339	6	accounting	accounting	NOUN
gujaf-77	339	7	,	,	PUNCT
gujaf-77	339	8	6(3	6(3	NUM
gujaf-77	339	9	)	)	PUNCT
gujaf-77	339	10	,	,	PUNCT
gujaf-77	339	11	178–197	178–197	NUM
gujaf-77	339	12	.	.	PUNCT
gujaf-77	340	1	jensen	jensen	PROPN
gujaf-77	340	2	,	,	PUNCT
gujaf-77	340	3	c.	c.	PROPN
gujaf-77	340	4	,	,	PUNCT
gujaf-77	340	5	&	&	CCONJ
gujaf-77	340	6	meckling	meckling	PROPN
gujaf-77	340	7	,	,	PUNCT
gujaf-77	340	8	h.	h.	PROPN
gujaf-77	340	9	(	(	PUNCT
gujaf-77	340	10	1976	1976	NUM
gujaf-77	340	11	)	)	PUNCT
gujaf-77	340	12	.	.	PUNCT
gujaf-77	341	1	theory	theory	NOUN
gujaf-77	341	2	of	of	ADP
gujaf-77	341	3	the	the	DET
gujaf-77	341	4	firm	firm	NOUN
gujaf-77	341	5	:	:	PUNCT
gujaf-77	341	6	managerial	managerial	ADJ
gujaf-77	341	7	behavior	behavior	NOUN
gujaf-77	341	8	,	,	PUNCT
gujaf-77	341	9	agency	agency	NOUN
gujaf-77	341	10	costs	cost	NOUN
gujaf-77	341	11	and	and	CCONJ
gujaf-77	341	12	ownership	ownership	NOUN
gujaf-77	341	13	structure	structure	NOUN
gujaf-77	341	14	i	i	PRON
gujaf-77	341	15	.	.	PUNCT
gujaf-77	342	1	introduction	introduction	NOUN
gujaf-77	342	2	and	and	CCONJ
gujaf-77	342	3	summary	summary	NOUN
gujaf-77	342	4	in	in	ADP
gujaf-77	342	5	this	this	DET
gujaf-77	342	6	paper	paper	NOUN
gujaf-77	342	7	wc	wc	NOUN
gujaf-77	342	8	draw	draw	VERB
gujaf-77	342	9	on	on	ADP
gujaf-77	342	10	recent	recent	ADJ
gujaf-77	342	11	progress	progress	NOUN
gujaf-77	342	12	in	in	ADP
gujaf-77	342	13	the	the	DET
gujaf-77	342	14	theory	theory	NOUN
gujaf-77	342	15	of	of	ADP
gujaf-77	342	16	(	(	PUNCT
gujaf-77	342	17	1	1	X
gujaf-77	342	18	)	)	PUNCT
gujaf-77	342	19	property	property	NOUN
gujaf-77	342	20	rights	right	NOUN
gujaf-77	342	21	,	,	PUNCT
gujaf-77	342	22	firm	firm	NOUN
gujaf-77	342	23	.	.	PUNCT
gujaf-77	343	1	in	in	ADP
gujaf-77	343	2	addition	addition	NOUN
gujaf-77	343	3	to	to	ADP
gujaf-77	343	4	tying	tie	VERB
gujaf-77	343	5	together	together	ADP
gujaf-77	343	6	elements	element	NOUN
gujaf-77	343	7	of	of	ADP
gujaf-77	343	8	the	the	DET
gujaf-77	343	9	theory	theory	NOUN
gujaf-77	343	10	of	of	ADP
gujaf-77	343	11	e.	e.	PROPN
gujaf-77	343	12	journal	journal	PROPN
gujaf-77	343	13	of	of	ADP
gujaf-77	343	14	financial	financial	ADJ
gujaf-77	343	15	economics	economic	NOUN
gujaf-77	343	16	,	,	PUNCT
gujaf-77	343	17	3(1	3(1	NUM
gujaf-77	343	18	)	)	PUNCT
gujaf-77	343	19	,	,	PUNCT
gujaf-77	343	20	305–360	305–360	NUM
gujaf-77	343	21	.	.	PUNCT
gujaf-77	343	22	kaya	kaya	PROPN
gujaf-77	343	23	,	,	PUNCT
gujaf-77	343	24	i.	i.	PROPN
gujaf-77	343	25	(	(	PUNCT
gujaf-77	343	26	2016	2016	NUM
gujaf-77	343	27	)	)	PUNCT
gujaf-77	343	28	.	.	PUNCT
gujaf-77	344	1	the	the	DET
gujaf-77	344	2	mandatory	mandatory	ADJ
gujaf-77	344	3	social	social	ADJ
gujaf-77	344	4	and	and	CCONJ
gujaf-77	344	5	environmental	environmental	ADJ
gujaf-77	344	6	reporting	reporting	NOUN
gujaf-77	344	7	:	:	PUNCT
gujaf-77	344	8	evidence	evidence	NOUN
gujaf-77	344	9	from	from	ADP
gujaf-77	344	10	france	france	PROPN
gujaf-77	344	11	.	.	PUNCT
gujaf-77	345	1	procedia	procedia	PROPN
gujaf-77	345	2	social	social	ADJ
gujaf-77	345	3	and	and	CCONJ
gujaf-77	345	4	behavioral	behavioral	ADJ
gujaf-77	345	5	sciences	science	NOUN
gujaf-77	345	6	,	,	PUNCT
gujaf-77	345	7	229(1	229(1	NUM
gujaf-77	345	8	)	)	PUNCT
gujaf-77	345	9	,	,	PUNCT
gujaf-77	345	10	206–213	206–213	NUM
gujaf-77	345	11	.	.	PUNCT
gujaf-77	345	12	https://doi.org/10.1016/j.sbspro.2016.07.130	https://doi.org/10.1016/j.sbspro.2016.07.130	PROPN
gujaf-77	345	13	koji	koji	PROPN
gujaf-77	345	14	,	,	PUNCT
gujaf-77	345	15	k.	k.	PROPN
gujaf-77	345	16	,	,	PUNCT
gujaf-77	345	17	adhikary	adhikary	PROPN
gujaf-77	345	18	,	,	PUNCT
gujaf-77	345	19	b.	b.	PROPN
gujaf-77	345	20	k.	k.	PROPN
gujaf-77	345	21	,	,	PUNCT
gujaf-77	345	22	&	&	CCONJ
gujaf-77	345	23	tram	tram	PROPN
gujaf-77	345	24	,	,	PUNCT
gujaf-77	345	25	l.	l.	PROPN
gujaf-77	345	26	(	(	PUNCT
gujaf-77	345	27	2020	2020	NUM
gujaf-77	345	28	)	)	PUNCT
gujaf-77	345	29	.	.	PUNCT
gujaf-77	346	1	corporate	corporate	ADJ
gujaf-77	346	2	governance	governance	NOUN
gujaf-77	346	3	and	and	CCONJ
gujaf-77	346	4	firm	firm	ADJ
gujaf-77	346	5	performance	performance	NOUN
gujaf-77	346	6	:	:	PUNCT
gujaf-77	346	7	a	a	DET
gujaf-77	346	8	comparative	comparative	ADJ
gujaf-77	346	9	analysis	analysis	NOUN
gujaf-77	346	10	between	between	ADP
gujaf-77	346	11	listed	list	VERB
gujaf-77	346	12	family	family	NOUN
gujaf-77	346	13	and	and	CCONJ
gujaf-77	346	14	non	non	ADJ
gujaf-77	346	15	-	-	ADJ
gujaf-77	346	16	family	family	ADJ
gujaf-77	346	17	firms	firm	NOUN
gujaf-77	346	18	in	in	ADP
gujaf-77	346	19	japan	japan	PROPN
gujaf-77	346	20	.	.	PUNCT
gujaf-77	347	1	journal	journal	PROPN
gujaf-77	347	2	of	of	ADP
gujaf-77	347	3	risk	risk	NOUN
gujaf-77	347	4	and	and	CCONJ
gujaf-77	347	5	financial	financial	ADJ
gujaf-77	347	6	management	management	NOUN
gujaf-77	347	7	,	,	PUNCT
gujaf-77	347	8	13(9	13(9	NUM
gujaf-77	347	9	)	)	PUNCT
gujaf-77	347	10	,	,	PUNCT
gujaf-77	347	11	215	215	NUM
gujaf-77	347	12	.	.	PUNCT
gujaf-77	348	1	https://doi.org/10.3390/jrfm13090215	https://doi.org/10.3390/jrfm13090215	PROPN
gujaf-77	348	2	lathabhavan	lathabhavan	PROPN
gujaf-77	348	3	,	,	PUNCT
gujaf-77	348	4	r.	r.	PROPN
gujaf-77	348	5	(	(	PUNCT
gujaf-77	348	6	2020	2020	NUM
gujaf-77	348	7	)	)	PUNCT
gujaf-77	348	8	.	.	PUNCT
gujaf-77	349	1	mandatory	mandatory	ADJ
gujaf-77	349	2	corporate	corporate	ADJ
gujaf-77	349	3	social	social	ADJ
gujaf-77	349	4	responsibility	responsibility	NOUN
gujaf-77	349	5	and	and	CCONJ
gujaf-77	349	6	after	after	ADP
gujaf-77	349	7	that	that	PRON
gujaf-77	349	8	 	 	SPACE
gujaf-77	349	9	?	?	PUNCT
gujaf-77	350	1	an	an	DET
gujaf-77	350	2	gusau	gusau	ADJ
gujaf-77	350	3	journal	journal	NOUN
gujaf-77	350	4	of	of	ADP
gujaf-77	350	5	accounting	accounting	NOUN
gujaf-77	350	6	and	and	CCONJ
gujaf-77	350	7	finance	finance	NOUN
gujaf-77	350	8	,	,	PUNCT
gujaf-77	350	9	vol	vol	NOUN
gujaf-77	350	10	.	.	PROPN
gujaf-77	350	11	2	2	NUM
gujaf-77	350	12	,	,	PUNCT
gujaf-77	350	13	issue	issue	NOUN
gujaf-77	350	14	3	3	NUM
gujaf-77	350	15	,	,	PUNCT
gujaf-77	350	16	april	april	PROPN
gujaf-77	350	17	,	,	PUNCT
gujaf-77	350	18	2021	2021	NUM
gujaf-77	350	19	15	15	NUM
gujaf-77	350	20	analysis	analysis	NOUN
gujaf-77	350	21	from	from	ADP
gujaf-77	350	22	india	india	PROPN
gujaf-77	350	23	.	.	PUNCT
gujaf-77	351	1	journal	journal	PROPN
gujaf-77	351	2	international	international	ADJ
gujaf-77	351	3	economics	economic	NOUN
gujaf-77	351	4	,	,	PUNCT
gujaf-77	351	5	4(2	4(2	NUM
gujaf-77	351	6	)	)	PUNCT
gujaf-77	351	7	,	,	PUNCT
gujaf-77	352	1	274–292	274–292	NUM
gujaf-77	352	2	.	.	PUNCT
gujaf-77	352	3	https://doi.org/10.4018/978-1-7998-2193-9.ch014	https://doi.org/10.4018/978-1-7998-2193-9.ch014	PROPN
gujaf-77	352	4	lipunga	lipunga	PROPN
gujaf-77	352	5	,	,	PUNCT
gujaf-77	352	6	a.	a.	NOUN
gujaf-77	352	7	m.	m.	NOUN
gujaf-77	352	8	(	(	PUNCT
gujaf-77	352	9	2015	2015	NUM
gujaf-77	352	10	)	)	PUNCT
gujaf-77	352	11	.	.	PUNCT
gujaf-77	353	1	integrated	integrate	VERB
gujaf-77	353	2	reporting	reporting	NOUN
gujaf-77	353	3	in	in	ADP
gujaf-77	353	4	developing	develop	VERB
gujaf-77	353	5	countries	country	NOUN
gujaf-77	353	6	:	:	PUNCT
gujaf-77	353	7	evidence	evidence	NOUN
gujaf-77	353	8	from	from	ADP
gujaf-77	353	9	malawi	malawi	PROPN
gujaf-77	353	10	.	.	PUNCT
gujaf-77	354	1	journal	journal	PROPN
gujaf-77	354	2	of	of	ADP
gujaf-77	354	3	management	management	NOUN
gujaf-77	354	4	research	research	NOUN
gujaf-77	354	5	,	,	PUNCT
gujaf-77	354	6	7(3	7(3	NUM
gujaf-77	354	7	)	)	PUNCT
gujaf-77	354	8	,	,	PUNCT
gujaf-77	354	9	130–156	130–156	NUM
gujaf-77	354	10	.	.	PUNCT
gujaf-77	354	11	masud	masud	PROPN
gujaf-77	354	12	,	,	PUNCT
gujaf-77	354	13	m.	m.	NOUN
gujaf-77	354	14	a.	a.	PROPN
gujaf-77	354	15	k.	k.	PROPN
gujaf-77	354	16	,	,	PUNCT
gujaf-77	354	17	nurunnabi	nurunnabi	PROPN
gujaf-77	354	18	,	,	PUNCT
gujaf-77	354	19	m.	m.	NOUN
gujaf-77	354	20	,	,	PUNCT
gujaf-77	354	21	&	&	CCONJ
gujaf-77	354	22	bae	bae	PROPN
gujaf-77	354	23	,	,	PUNCT
gujaf-77	354	24	s.	s.	PROPN
gujaf-77	354	25	m.	m.	PROPN
gujaf-77	354	26	(	(	PUNCT
gujaf-77	354	27	2018	2018	NUM
gujaf-77	354	28	)	)	PUNCT
gujaf-77	354	29	.	.	PUNCT
gujaf-77	355	1	the	the	DET
gujaf-77	355	2	effects	effect	NOUN
gujaf-77	355	3	of	of	ADP
gujaf-77	355	4	corporate	corporate	ADJ
gujaf-77	355	5	governance	governance	NOUN
gujaf-77	355	6	on	on	ADP
gujaf-77	355	7	environmental	environmental	ADJ
gujaf-77	355	8	sustainability	sustainability	NOUN
gujaf-77	355	9	reporting	reporting	NOUN
gujaf-77	355	10	:	:	PUNCT
gujaf-77	355	11	empirical	empirical	ADJ
gujaf-77	355	12	evidence	evidence	NOUN
gujaf-77	355	13	from	from	ADP
gujaf-77	355	14	south	south	ADJ
gujaf-77	355	15	asian	asian	ADJ
gujaf-77	355	16	countries	country	NOUN
gujaf-77	355	17	.	.	PUNCT
gujaf-77	356	1	asian	asian	ADJ
gujaf-77	356	2	journal	journal	NOUN
gujaf-77	356	3	of	of	ADP
gujaf-77	356	4	sustainability	sustainability	NOUN
gujaf-77	356	5	and	and	CCONJ
gujaf-77	356	6	social	social	ADJ
gujaf-77	356	7	responsibility	responsibility	NOUN
gujaf-77	356	8	,	,	PUNCT
gujaf-77	356	9	3(1	3(1	NUM
gujaf-77	356	10	)	)	PUNCT
gujaf-77	356	11	,	,	PUNCT
gujaf-77	356	12	1–26	1–26	NOUN
gujaf-77	356	13	.	.	PUNCT
gujaf-77	357	1	https://doi.org/10.1186/s41180-018-0019-x	https://doi.org/10.1186/s41180-018-0019-x	PROPN
gujaf-77	357	2	maury	maury	PROPN
gujaf-77	357	3	,	,	PUNCT
gujaf-77	357	4	b.	b.	PROPN
gujaf-77	357	5	(	(	PUNCT
gujaf-77	357	6	2017	2017	NUM
gujaf-77	357	7	)	)	PUNCT
gujaf-77	357	8	.	.	PUNCT
gujaf-77	358	1	sustainable	sustainable	ADJ
gujaf-77	358	2	competitive	competitive	ADJ
gujaf-77	358	3	advantage	advantage	NOUN
gujaf-77	358	4	and	and	CCONJ
gujaf-77	358	5	profitability	profitability	NOUN
gujaf-77	358	6	persistence	persistence	NOUN
gujaf-77	358	7	:	:	PUNCT
gujaf-77	358	8	sources	source	NOUN
gujaf-77	358	9	versus	versus	ADP
gujaf-77	358	10	outcomes	outcome	NOUN
gujaf-77	358	11	for	for	ADP
gujaf-77	358	12	assessing	assess	VERB
gujaf-77	358	13	advantage	advantage	NOUN
gujaf-77	358	14	.	.	PUNCT
gujaf-77	359	1	journal	journal	NOUN
gujaf-77	359	2	of	of	ADP
gujaf-77	359	3	business	business	NOUN
gujaf-77	359	4	research	research	NOUN
gujaf-77	359	5	,	,	PUNCT
gujaf-77	359	6	84	84	NUM
gujaf-77	359	7	,	,	PUNCT
gujaf-77	359	8	100–113	100–113	NUM
gujaf-77	359	9	.	.	PUNCT
gujaf-77	360	1	https://doi.org/10.1016/j.jbusres.2017.10.051	https://doi.org/10.1016/j.jbusres.2017.10.051	PROPN
gujaf-77	360	2	nawawi	nawawi	PROPN
gujaf-77	360	3	,	,	PUNCT
gujaf-77	360	4	a.	a.	PROPN
gujaf-77	360	5	,	,	PUNCT
gujaf-77	360	6	&	&	CCONJ
gujaf-77	360	7	saiful	saiful	PROPN
gujaf-77	360	8	,	,	PUNCT
gujaf-77	360	9	a.	a.	NOUN
gujaf-77	360	10	(	(	PUNCT
gujaf-77	360	11	2017	2017	NUM
gujaf-77	360	12	)	)	PUNCT
gujaf-77	360	13	.	.	PUNCT
gujaf-77	361	1	the	the	DET
gujaf-77	361	2	influence	influence	NOUN
gujaf-77	361	3	of	of	ADP
gujaf-77	361	4	board	board	NOUN
gujaf-77	361	5	independence	independence	NOUN
gujaf-77	361	6	,	,	PUNCT
gujaf-77	361	7	board	board	NOUN
gujaf-77	361	8	size	size	NOUN
gujaf-77	361	9	and	and	CCONJ
gujaf-77	361	10	managerial	managerial	ADJ
gujaf-77	361	11	ownership	ownership	NOUN
gujaf-77	361	12	on	on	ADP
gujaf-77	361	13	firm	firm	ADJ
gujaf-77	361	14	investment	investment	NOUN
gujaf-77	361	15	efficiency	efficiency	NOUN
gujaf-77	361	16	social	social	PROPN
gujaf-77	361	17	sciences	sciences	PROPN
gujaf-77	361	18	&	&	CCONJ
gujaf-77	361	19	humanities	humanity	NOUN
gujaf-77	361	20	the	the	DET
gujaf-77	361	21	influence	influence	NOUN
gujaf-77	361	22	of	of	ADP
gujaf-77	361	23	board	board	NOUN
gujaf-77	361	24	independence	independence	NOUN
gujaf-77	361	25	,	,	PUNCT
gujaf-77	361	26	board	board	NOUN
gujaf-77	361	27	size	size	NOUN
gujaf-77	361	28	and	and	CCONJ
gujaf-77	361	29	managerial	managerial	ADJ
gujaf-77	361	30	ownership	ownership	NOUN
gujaf-77	361	31	on	on	ADP
gujaf-77	361	32	firm	firm	ADJ
gujaf-77	361	33	investment	investment	NOUN
gujaf-77	361	34	efficiency	efficiency	NOUN
gujaf-77	361	35	.	.	PUNCT
gujaf-77	362	1	journal	journal	NOUN
gujaf-77	362	2	of	of	ADP
gujaf-77	362	3	social	social	ADJ
gujaf-77	362	4	sciences	science	NOUN
gujaf-77	362	5	and	and	CCONJ
gujaf-77	362	6	humanities	humanity	NOUN
gujaf-77	362	7	,	,	PUNCT
gujaf-77	362	8	23(3	23(3	NUM
gujaf-77	362	9	)	)	PUNCT
gujaf-77	362	10	,	,	PUNCT
gujaf-77	362	11	1039–1058	1039–1058	NUM
gujaf-77	362	12	.	.	PUNCT
gujaf-77	363	1	oba	oba	PROPN
gujaf-77	363	2	,	,	PUNCT
gujaf-77	363	3	v.	v.	PROPN
gujaf-77	363	4	c.	c.	PROPN
gujaf-77	363	5	,	,	PUNCT
gujaf-77	363	6	&	&	CCONJ
gujaf-77	363	7	fodio	fodio	NOUN
gujaf-77	363	8	,	,	PUNCT
gujaf-77	363	9	m.	m.	NOUN
gujaf-77	363	10	i.	i.	PROPN
gujaf-77	363	11	(	(	PUNCT
gujaf-77	363	12	2012	2012	NUM
gujaf-77	363	13	)	)	PUNCT
gujaf-77	363	14	.	.	PUNCT
gujaf-77	364	1	board	board	NOUN
gujaf-77	364	2	characteristics	characteristic	NOUN
gujaf-77	364	3	and	and	CCONJ
gujaf-77	364	4	the	the	DET
gujaf-77	364	5	quality	quality	NOUN
gujaf-77	364	6	of	of	ADP
gujaf-77	364	7	environmental	environmental	ADJ
gujaf-77	364	8	reporting	reporting	NOUN
gujaf-77	364	9	in	in	ADP
gujaf-77	364	10	nigeria	nigeria	PROPN
gujaf-77	364	11	.	.	PUNCT
gujaf-77	365	1	the	the	DET
gujaf-77	365	2	journal	journal	NOUN
gujaf-77	365	3	of	of	ADP
gujaf-77	365	4	accounting	accounting	NOUN
gujaf-77	365	5	and	and	CCONJ
gujaf-77	365	6	management	management	NOUN
gujaf-77	365	7	corporate	corporate	ADJ
gujaf-77	365	8	governance	governance	NOUN
gujaf-77	365	9	in	in	ADP
gujaf-77	365	10	nigeria	nigeria	PROPN
gujaf-77	365	11	.	.	PUNCT
gujaf-77	366	1	journal	journal	PROPN
gujaf-77	366	2	of	of	ADP
gujaf-77	366	3	accounting	accounting	NOUN
gujaf-77	366	4	management	management	NOUN
gujaf-77	366	5	,	,	PUNCT
gujaf-77	366	6	2(2	2(2	NUM
gujaf-77	366	7	)	)	PUNCT
gujaf-77	366	8	,	,	PUNCT
gujaf-77	366	9	33–48	33–48	NUM
gujaf-77	366	10	.	.	PUNCT
gujaf-77	366	11	oboh	oboh	PROPN
gujaf-77	366	12	,	,	PUNCT
gujaf-77	366	13	c.	c.	PROPN
gujaf-77	366	14	s.	s.	PROPN
gujaf-77	366	15	(	(	PUNCT
gujaf-77	366	16	2018	2018	NUM
gujaf-77	366	17	)	)	PUNCT
gujaf-77	366	18	.	.	PUNCT
gujaf-77	367	1	ethical	ethical	ADJ
gujaf-77	367	2	ideologies	ideology	NOUN
gujaf-77	367	3	and	and	CCONJ
gujaf-77	367	4	values	value	NOUN
gujaf-77	367	5	as	as	ADP
gujaf-77	367	6	deteminants	deteminant	NOUN
gujaf-77	367	7	of	of	ADP
gujaf-77	367	8	ethical	ethical	ADJ
gujaf-77	367	9	decision	decision	NOUN
gujaf-77	367	10	making	making	NOUN
gujaf-77	367	11	of	of	ADP
gujaf-77	367	12	accounting	accounting	NOUN
gujaf-77	367	13	professionals	professional	NOUN
gujaf-77	367	14	in	in	ADP
gujaf-77	367	15	nigeria	nigeria	PROPN
gujaf-77	367	16	and	and	CCONJ
gujaf-77	367	17	south	south	PROPN
gujaf-77	367	18	africa	africa	PROPN
gujaf-77	367	19	.	.	PUNCT
gujaf-77	368	1	unpublished	unpublished	ADJ
gujaf-77	368	2	phd	phd	NOUN
gujaf-77	368	3	thesis	thesis	NOUN
gujaf-77	368	4	,	,	PUNCT
gujaf-77	368	5	university	university	NOUN
gujaf-77	368	6	of	of	ADP
gujaf-77	368	7	lagos	lagos	PROPN
gujaf-77	368	8	.	.	PUNCT
gujaf-77	369	1	odera	odera	NOUN
gujaf-77	369	2	,	,	PUNCT
gujaf-77	369	3	o.	o.	PROPN
gujaf-77	369	4	,	,	PUNCT
gujaf-77	369	5	scott	scott	PROPN
gujaf-77	369	6	,	,	PUNCT
gujaf-77	369	7	a.	a.	PROPN
gujaf-77	369	8	,	,	PUNCT
gujaf-77	369	9	&	&	CCONJ
gujaf-77	369	10	gow	gow	PROPN
gujaf-77	369	11	,	,	PUNCT
gujaf-77	369	12	j.	j.	PROPN
gujaf-77	369	13	(	(	PUNCT
gujaf-77	369	14	2016	2016	NUM
gujaf-77	369	15	)	)	PUNCT
gujaf-77	369	16	.	.	PUNCT
gujaf-77	370	1	differential	differential	ADJ
gujaf-77	370	2	reporting	reporting	NOUN
gujaf-77	370	3	of	of	ADP
gujaf-77	370	4	social	social	ADJ
gujaf-77	370	5	and	and	CCONJ
gujaf-77	370	6	environmental	environmental	ADJ
gujaf-77	370	7	disclosures	disclosure	NOUN
gujaf-77	370	8	between	between	ADP
gujaf-77	370	9	local	local	ADJ
gujaf-77	370	10	and	and	CCONJ
gujaf-77	370	11	foreign	foreign	ADJ
gujaf-77	370	12	oil	oil	NOUN
gujaf-77	370	13	companies	company	NOUN
gujaf-77	370	14	in	in	ADP
gujaf-77	370	15	nigeria	nigeria	PROPN
gujaf-77	370	16	.	.	PUNCT
gujaf-77	371	1	social	social	ADJ
gujaf-77	371	2	responsibility	responsibility	NOUN
gujaf-77	371	3	journal	journal	NOUN
gujaf-77	371	4	,	,	PUNCT
gujaf-77	371	5	12(3	12(3	NUM
gujaf-77	371	6	)	)	PUNCT
gujaf-77	371	7	,	,	PUNCT
gujaf-77	371	8	415–438	415–438	NUM
gujaf-77	371	9	.	.	PUNCT
gujaf-77	372	1	https://doi.org/10.1108/srj-05-2015-0070	https://doi.org/10.1108/srj-05-2015-0070	X
gujaf-77	372	2	odoemelam	odoemelam	PROPN
gujaf-77	372	3	,	,	PUNCT
gujaf-77	372	4	n.	n.	NOUN
gujaf-77	372	5	,	,	PUNCT
gujaf-77	372	6	&	&	CCONJ
gujaf-77	372	7	okafor	okafor	PROPN
gujaf-77	372	8	,	,	PUNCT
gujaf-77	372	9	r.	r.	PROPN
gujaf-77	372	10	(	(	PUNCT
gujaf-77	372	11	2018	2018	NUM
gujaf-77	372	12	)	)	PUNCT
gujaf-77	372	13	.	.	PUNCT
gujaf-77	373	1	the	the	DET
gujaf-77	373	2	influence	influence	NOUN
gujaf-77	373	3	of	of	ADP
gujaf-77	373	4	corporate	corporate	ADJ
gujaf-77	373	5	governance	governance	NOUN
gujaf-77	373	6	on	on	ADP
gujaf-77	373	7	environmental	environmental	ADJ
gujaf-77	373	8	disclosure	disclosure	NOUN
gujaf-77	373	9	of	of	ADP
gujaf-77	373	10	listed	list	VERB
gujaf-77	373	11	non	non	ADJ
gujaf-77	373	12	-	-	ADJ
gujaf-77	373	13	financial	financial	ADJ
gujaf-77	373	14	firms	firm	NOUN
gujaf-77	373	15	in	in	ADP
gujaf-77	373	16	nigeria	nigeria	PROPN
gujaf-77	373	17	.	.	PUNCT
gujaf-77	374	1	indonesian	indonesian	PROPN
gujaf-77	374	2	journal	journal	PROPN
gujaf-77	374	3	of	of	ADP
gujaf-77	374	4	sustainability	sustainability	NOUN
gujaf-77	374	5	accounting	accounting	NOUN
gujaf-77	374	6	and	and	CCONJ
gujaf-77	374	7	management	management	NOUN
gujaf-77	374	8	,	,	PUNCT
gujaf-77	374	9	2(1	2(1	NUM
gujaf-77	374	10	)	)	PUNCT
gujaf-77	374	11	,	,	PUNCT
gujaf-77	374	12	25	25	NUM
gujaf-77	374	13	.	.	PUNCT
gujaf-77	375	1	https://doi.org/10.28992/ijsam.v2i1.47	https://doi.org/10.28992/ijsam.v2i1.47	PROPN
gujaf-77	375	2	ofoegbu	ofoegbu	PROPN
gujaf-77	375	3	,	,	PUNCT
gujaf-77	375	4	g.	g.	PROPN
gujaf-77	375	5	n.	n.	PROPN
gujaf-77	375	6	,	,	PUNCT
gujaf-77	375	7	&	&	CCONJ
gujaf-77	375	8	megbulu	megbulu	PROPN
gujaf-77	375	9	,	,	PUNCT
gujaf-77	375	10	a.	a.	NOUN
gujaf-77	375	11	(	(	PUNCT
gujaf-77	375	12	2016	2016	NUM
gujaf-77	375	13	)	)	PUNCT
gujaf-77	375	14	.	.	PUNCT
gujaf-77	376	1	corporate	corporate	ADJ
gujaf-77	376	2	environmental	environmental	ADJ
gujaf-77	376	3	accounting	accounting	NOUN
gujaf-77	376	4	information	information	NOUN
gujaf-77	376	5	disclosure	disclosure	NOUN
gujaf-77	376	6	in	in	ADP
gujaf-77	376	7	the	the	DET
gujaf-77	376	8	nigeria	nigeria	PROPN
gujaf-77	376	9	manufacturing	manufacturing	NOUN
gujaf-77	376	10	firms	firm	NOUN
gujaf-77	376	11	.	.	PUNCT
gujaf-77	377	1	international	international	ADJ
gujaf-77	377	2	journal	journal	PROPN
gujaf-77	377	3	of	of	ADP
gujaf-77	377	4	management	management	NOUN
gujaf-77	377	5	sciences	sciences	PROPN
gujaf-77	377	6	and	and	CCONJ
gujaf-77	377	7	business	business	NOUN
gujaf-77	377	8	research	research	NOUN
gujaf-77	377	9	,	,	PUNCT
gujaf-77	377	10	5(12	5(12	NUM
gujaf-77	377	11	)	)	PUNCT
gujaf-77	377	12	,	,	PUNCT
gujaf-77	377	13	12	12	NUM
gujaf-77	377	14	.	.	PUNCT
gujaf-77	378	1	http://www.ijmsbr.com	http://www.ijmsbr.com	X
gujaf-77	379	1	ofoegbu	ofoegbu	PROPN
gujaf-77	379	2	,	,	PUNCT
gujaf-77	379	3	g.	g.	PROPN
gujaf-77	379	4	n.	n.	PROPN
gujaf-77	379	5	,	,	PUNCT
gujaf-77	379	6	&	&	CCONJ
gujaf-77	379	7	odoemelam	odoemelam	PROPN
gujaf-77	379	8	,	,	PUNCT
gujaf-77	379	9	n.	n.	NOUN
gujaf-77	379	10	(	(	PUNCT
gujaf-77	379	11	2018	2018	NUM
gujaf-77	379	12	)	)	PUNCT
gujaf-77	379	13	.	.	PUNCT
gujaf-77	380	1	corporate	corporate	ADJ
gujaf-77	380	2	board	board	NOUN
gujaf-77	380	3	characteristics	characteristic	NOUN
gujaf-77	380	4	and	and	CCONJ
gujaf-77	380	5	environmental	environmental	ADJ
gujaf-77	380	6	disclosure	disclosure	NOUN
gujaf-77	380	7	quantity	quantity	NOUN
gujaf-77	380	8	 	 	SPACE
gujaf-77	380	9	:	:	PUNCT
gujaf-77	380	10	a	a	DET
gujaf-77	380	11	comparative	comparative	ADJ
gujaf-77	380	12	analysis	analysis	NOUN
gujaf-77	380	13	of	of	ADP
gujaf-77	380	14	traditional	traditional	ADJ
gujaf-77	380	15	and	and	CCONJ
gujaf-77	380	16	i	i	PRON
gujaf-77	380	17	ntegrated	ntegrate	VERB
gujaf-77	380	18	reporting	reporting	NOUN
gujaf-77	380	19	evidence	evidence	NOUN
gujaf-77	380	20	.	.	PUNCT
gujaf-77	381	1	journal	journal	NOUN
gujaf-77	381	2	of	of	ADP
gujaf-77	381	3	accounting	accounting	NOUN
gujaf-77	381	4	and	and	CCONJ
gujaf-77	381	5	financial	financial	ADJ
gujaf-77	381	6	,	,	PUNCT
gujaf-77	381	7	4(8	4(8	NUM
gujaf-77	381	8	)	)	PUNCT
gujaf-77	381	9	,	,	PUNCT
gujaf-77	381	10	1–12	1–12	NOUN
gujaf-77	381	11	.	.	PUNCT
gujaf-77	382	1	https://doi.org/10.20944/preprints201808.0419.v1	https://doi.org/10.20944/preprints201808.0419.v1	PROPN
gujaf-77	382	2	okaro	okaro	PROPN
gujaf-77	382	3	,	,	PUNCT
gujaf-77	382	4	d.	d.	PROPN
gujaf-77	382	5	c.	c.	PROPN
gujaf-77	382	6	,	,	PUNCT
gujaf-77	382	7	&	&	CCONJ
gujaf-77	382	8	okafor	okafor	PROPN
gujaf-77	382	9	,	,	PUNCT
gujaf-77	382	10	g.	g.	PROPN
gujaf-77	382	11	o.	o.	PROPN
gujaf-77	382	12	(	(	PUNCT
gujaf-77	382	13	2016	2016	NUM
gujaf-77	382	14	)	)	PUNCT
gujaf-77	382	15	.	.	PUNCT
gujaf-77	383	1	responsible	responsible	ADJ
gujaf-77	383	2	corporate	corporate	ADJ
gujaf-77	383	3	governance	governance	NOUN
gujaf-77	383	4	 	 	SPACE
gujaf-77	383	5	:	:	PUNCT
gujaf-77	383	6	towards	towards	ADP
gujaf-77	383	7	sustainable	sustainable	ADJ
gujaf-77	383	8	and	and	CCONJ
gujaf-77	383	9	effective	effective	ADJ
gujaf-77	383	10	governance	governance	NOUN
gujaf-77	383	11	structures	structure	NOUN
gujaf-77	383	12	.	.	PUNCT
gujaf-77	384	1	in	in	ADP
gujaf-77	384	2	integrated	integrated	ADJ
gujaf-77	384	3	reporting	reporting	NOUN
gujaf-77	384	4	in	in	ADP
gujaf-77	384	5	nigeria	nigeria	PROPN
gujaf-77	384	6	:	:	PUNCT
gujaf-77	384	7	the	the	DET
gujaf-77	384	8	present	present	ADJ
gujaf-77	384	9	and	and	CCONJ
gujaf-77	384	10	future	future	ADJ
gujaf-77	384	11	(	(	PUNCT
gujaf-77	384	12	pp	pp	ADJ
gujaf-77	384	13	.	.	PUNCT
gujaf-77	384	14	247–263	247–263	NUM
gujaf-77	384	15	)	)	PUNCT
gujaf-77	384	16	.	.	PUNCT
gujaf-77	385	1	park	park	PROPN
gujaf-77	385	2	,	,	PUNCT
gujaf-77	385	3	h.	h.	PROPN
gujaf-77	385	4	m.	m.	PROPN
gujaf-77	385	5	(	(	PUNCT
gujaf-77	385	6	2008	2008	NUM
gujaf-77	385	7	)	)	PUNCT
gujaf-77	385	8	.	.	PUNCT
gujaf-77	386	1	univariate	univariate	ADJ
gujaf-77	386	2	analysis	analysis	NOUN
gujaf-77	386	3	and	and	CCONJ
gujaf-77	386	4	normality	normality	NOUN
gujaf-77	386	5	test	test	NOUN
gujaf-77	386	6	using	use	VERB
gujaf-77	386	7	sas	sas	PROPN
gujaf-77	386	8	,	,	PUNCT
gujaf-77	386	9	stata	stata	NOUN
gujaf-77	386	10	,	,	PUNCT
gujaf-77	386	11	and	and	CCONJ
gujaf-77	386	12	spss	spss	X
gujaf-77	386	13	.	.	PUNCT
gujaf-77	387	1	working	work	VERB
gujaf-77	387	2	paper	paper	NOUN
gujaf-77	387	3	.	.	PUNCT
gujaf-77	388	1	indiana	indiana	PROPN
gujaf-77	388	2	university	university	PROPN
gujaf-77	388	3	information	information	NOUN
gujaf-77	388	4	technology	technology	NOUN
gujaf-77	388	5	services	service	NOUN
gujaf-77	388	6	,	,	PUNCT
gujaf-77	388	7	1–41	1–41	NOUN
gujaf-77	388	8	.	.	PUNCT
gujaf-77	389	1	pfeffer	pfeffer	PROPN
gujaf-77	389	2	,	,	PUNCT
gujaf-77	389	3	j.	j.	PROPN
gujaf-77	389	4	(	(	PUNCT
gujaf-77	389	5	1981	1981	NUM
gujaf-77	389	6	)	)	PUNCT
gujaf-77	389	7	.	.	PUNCT
gujaf-77	390	1	management	management	NOUN
gujaf-77	390	2	as	as	ADP
gujaf-77	390	3	symbolic	symbolic	ADJ
gujaf-77	390	4	action	action	NOUN
gujaf-77	390	5	:	:	PUNCT
gujaf-77	390	6	the	the	DET
gujaf-77	390	7	creation	creation	NOUN
gujaf-77	390	8	and	and	CCONJ
gujaf-77	390	9	maintenance	maintenance	NOUN
gujaf-77	390	10	of	of	ADP
gujaf-77	390	11	organisational	organisational	ADJ
gujaf-77	390	12	paradigms	paradigm	NOUN
gujaf-77	390	13	.	.	PUNCT
gujaf-77	391	1	research	research	NOUN
gujaf-77	391	2	in	in	ADP
gujaf-77	391	3	organizational	organizational	ADJ
gujaf-77	391	4	behavior	behavior	NOUN
gujaf-77	391	5	,	,	PUNCT
gujaf-77	391	6	3(1	3(1	NUM
gujaf-77	391	7	)	)	PUNCT
gujaf-77	391	8	,	,	PUNCT
gujaf-77	391	9	1–52	1–52	PROPN
gujaf-77	391	10	.	.	PUNCT
gujaf-77	392	1	rabi	rabi	NOUN
gujaf-77	392	2	,	,	PUNCT
gujaf-77	392	3	m.	m.	NOUN
gujaf-77	392	4	(	(	PUNCT
gujaf-77	392	5	2019	2019	NUM
gujaf-77	392	6	)	)	PUNCT
gujaf-77	392	7	.	.	PUNCT
gujaf-77	393	1	board	board	NOUN
gujaf-77	393	2	characteristics	characteristic	NOUN
gujaf-77	393	3	and	and	CCONJ
gujaf-77	393	4	environmental	environmental	ADJ
gujaf-77	393	5	disclosure	disclosure	NOUN
gujaf-77	393	6	:	:	PUNCT
gujaf-77	393	7	evidence	evidence	NOUN
gujaf-77	393	8	from	from	ADP
gujaf-77	393	9	jordan	jordan	PROPN
gujaf-77	393	10	.	.	PUNCT
gujaf-77	394	1	international	international	ADJ
gujaf-77	394	2	journal	journal	PROPN
gujaf-77	394	3	of	of	ADP
gujaf-77	394	4	business	business	NOUN
gujaf-77	394	5	and	and	CCONJ
gujaf-77	394	6	management	management	NOUN
gujaf-77	394	7	,	,	PUNCT
gujaf-77	394	8	14(2	14(2	NUM
gujaf-77	394	9	)	)	PUNCT
gujaf-77	394	10	,	,	PUNCT
gujaf-77	394	11	57	57	NUM
gujaf-77	394	12	.	.	PUNCT
gujaf-77	395	1	https://doi.org/10.5539/ijbm.v14n2p57	https://doi.org/10.5539/ijbm.v14n2p57	NUM
gujaf-77	395	2	simranjeet	simranjeet	NOUN
gujaf-77	395	3	,	,	PUNCT
gujaf-77	395	4	s.	s.	PROPN
gujaf-77	395	5	,	,	PUNCT
gujaf-77	395	6	&	&	CCONJ
gujaf-77	395	7	harwinder	harwinder	PROPN
gujaf-77	395	8	,	,	PUNCT
gujaf-77	395	9	k.	k.	PROPN
gujaf-77	395	10	(	(	PUNCT
gujaf-77	395	11	2015	2015	NUM
gujaf-77	395	12	)	)	PUNCT
gujaf-77	395	13	.	.	PUNCT
gujaf-77	396	1	environmental	environmental	ADJ
gujaf-77	396	2	accounting	accounting	NOUN
gujaf-77	396	3	and	and	CCONJ
gujaf-77	396	4	reporting	reporting	NOUN
gujaf-77	396	5	in	in	ADP
gujaf-77	396	6	india(a	india(a	PROPN
gujaf-77	396	7	gusau	gusau	ADJ
gujaf-77	396	8	journal	journal	NOUN
gujaf-77	396	9	of	of	ADP
gujaf-77	396	10	accounting	accounting	NOUN
gujaf-77	396	11	and	and	CCONJ
gujaf-77	396	12	finance	finance	NOUN
gujaf-77	396	13	,	,	PUNCT
gujaf-77	396	14	vol	vol	NOUN
gujaf-77	396	15	.	.	PROPN
gujaf-77	396	16	2	2	NUM
gujaf-77	396	17	,	,	PUNCT
gujaf-77	396	18	issue	issue	NOUN
gujaf-77	396	19	3	3	NUM
gujaf-77	396	20	,	,	PUNCT
gujaf-77	396	21	april	april	PROPN
gujaf-77	396	22	,	,	PUNCT
gujaf-77	396	23	2021	2021	NUM
gujaf-77	396	24	16	16	NUM
gujaf-77	396	25	comparative	comparative	ADJ
gujaf-77	396	26	study	study	NOUN
gujaf-77	396	27	of	of	ADP
gujaf-77	396	28	associated	associated	ADJ
gujaf-77	396	29	cement	cement	NOUN
gujaf-77	396	30	companies	company	NOUN
gujaf-77	396	31	limited	limit	VERB
gujaf-77	396	32	and	and	CCONJ
gujaf-77	396	33	ambuja	ambuja	NOUN
gujaf-77	396	34	cements	cement	NOUN
gujaf-77	396	35	limited	limited	ADJ
gujaf-77	396	36	)	)	PUNCT
gujaf-77	396	37	.	.	PUNCT
gujaf-77	397	1	south	south	ADJ
gujaf-77	397	2	asian	asian	ADJ
gujaf-77	397	3	academic	academic	ADJ
gujaf-77	397	4	research	research	NOUN
gujaf-77	397	5	journals	journal	NOUN
gujaf-77	397	6	,	,	PUNCT
gujaf-77	397	7	5(3	5(3	NUM
gujaf-77	397	8	)	)	PUNCT
gujaf-77	397	9	,	,	PUNCT
gujaf-77	397	10	434–446	434–446	NUM
gujaf-77	397	11	.	.	PUNCT
gujaf-77	397	12	soliman	soliman	PROPN
gujaf-77	397	13	,	,	PUNCT
gujaf-77	397	14	m.	m.	NOUN
gujaf-77	397	15	(	(	PUNCT
gujaf-77	397	16	2013	2013	NUM
gujaf-77	397	17	)	)	PUNCT
gujaf-77	397	18	.	.	PUNCT
gujaf-77	398	1	firm	firm	ADJ
gujaf-77	398	2	characteristics	characteristic	NOUN
gujaf-77	398	3	and	and	CCONJ
gujaf-77	398	4	the	the	DET
gujaf-77	398	5	extent	extent	NOUN
gujaf-77	398	6	of	of	ADP
gujaf-77	398	7	voluntary	voluntary	ADJ
gujaf-77	398	8	disclosure	disclosure	NOUN
gujaf-77	398	9	:	:	PUNCT
gujaf-77	398	10	the	the	DET
gujaf-77	398	11	case	case	NOUN
gujaf-77	398	12	of	of	ADP
gujaf-77	398	13	egypt	egypt	PROPN
gujaf-77	398	14	.	.	PUNCT
gujaf-77	399	1	ssrn	ssrn	PROPN
gujaf-77	399	2	electronic	electronic	ADJ
gujaf-77	399	3	journal	journal	NOUN
gujaf-77	399	4	,	,	PUNCT
gujaf-77	399	5	4(17	4(17	NUM
gujaf-77	399	6	)	)	PUNCT
gujaf-77	399	7	,	,	PUNCT
gujaf-77	399	8	71–81	71–81	PROPN
gujaf-77	399	9	.	.	PUNCT
gujaf-77	400	1	https://doi.org/10.2139/ssrn.2311005	https://doi.org/10.2139/ssrn.2311005	PROPN
gujaf-77	400	2	udofia	udofia	PROPN
gujaf-77	400	3	,	,	PUNCT
gujaf-77	400	4	i.	i.	PROPN
gujaf-77	400	5	e.	e.	PROPN
gujaf-77	400	6	(	(	PUNCT
gujaf-77	400	7	2019	2019	NUM
gujaf-77	400	8	)	)	PUNCT
gujaf-77	400	9	.	.	PUNCT
gujaf-77	401	1	corporate	corporate	ADJ
gujaf-77	401	2	implementation	implementation	NOUN
gujaf-77	401	3	of	of	ADP
gujaf-77	401	4	international	international	ADJ
gujaf-77	401	5	integerated	integerated	ADJ
gujaf-77	401	6	reporting	reporting	NOUN
gujaf-77	401	7	framework	framework	NOUN
gujaf-77	401	8	in	in	ADP
gujaf-77	401	9	nigeria	nigeria	PROPN
gujaf-77	401	10	:	:	PUNCT
gujaf-77	401	11	drivers	driver	NOUN
gujaf-77	401	12	,	,	PUNCT
gujaf-77	401	13	economic	economic	ADJ
gujaf-77	401	14	consequences	consequence	NOUN
gujaf-77	401	15	and	and	CCONJ
gujaf-77	401	16	challenges	challenge	NOUN
gujaf-77	401	17	.	.	PUNCT
gujaf-77	402	1	university	university	NOUN
gujaf-77	402	2	of	of	ADP
gujaf-77	402	3	lagos	lagos	PROPN
gujaf-77	402	4	.	.	PUNCT
gujaf-77	403	1	umukoro	umukoro	PROPN
gujaf-77	403	2	,	,	PUNCT
gujaf-77	403	3	o.	o.	PROPN
gujaf-77	403	4	e.	e.	PROPN
gujaf-77	403	5	,	,	PUNCT
gujaf-77	403	6	uwuigbe	uwuigbe	PROPN
gujaf-77	403	7	,	,	PUNCT
gujaf-77	403	8	o.	o.	PROPN
gujaf-77	403	9	r.	r.	PROPN
gujaf-77	403	10	,	,	PUNCT
gujaf-77	403	11	uwuigbe	uwuigbe	PROPN
gujaf-77	403	12	,	,	PUNCT
gujaf-77	403	13	u.	u.	PROPN
gujaf-77	403	14	,	,	PUNCT
gujaf-77	403	15	adegboye	adegboye	PROPN
gujaf-77	403	16	,	,	PUNCT
gujaf-77	403	17	a.	a.	NOUN
gujaf-77	403	18	,	,	PUNCT
gujaf-77	403	19	ajetunmobi	ajetunmobi	PROPN
gujaf-77	403	20	,	,	PUNCT
gujaf-77	403	21	o.	o.	PROPN
gujaf-77	403	22	,	,	PUNCT
gujaf-77	403	23	&	&	CCONJ
gujaf-77	403	24	nwaze	nwaze	NOUN
gujaf-77	403	25	,	,	PUNCT
gujaf-77	403	26	c.	c.	NOUN
gujaf-77	403	27	(	(	PUNCT
gujaf-77	403	28	2019	2019	NUM
gujaf-77	403	29	)	)	PUNCT
gujaf-77	403	30	.	.	PUNCT
gujaf-77	404	1	board	board	NOUN
gujaf-77	404	2	expertise	expertise	NOUN
gujaf-77	404	3	and	and	CCONJ
gujaf-77	404	4	sustainability	sustainability	NOUN
gujaf-77	404	5	reporting	reporting	NOUN
gujaf-77	404	6	in	in	ADP
gujaf-77	404	7	listed	list	VERB
gujaf-77	404	8	banks	bank	NOUN
gujaf-77	404	9	in	in	ADP
gujaf-77	404	10	nigeria	nigeria	PROPN
gujaf-77	404	11	board	board	NOUN
gujaf-77	404	12	expertise	expertise	NOUN
gujaf-77	404	13	and	and	CCONJ
gujaf-77	404	14	sustainability	sustainability	NOUN
gujaf-77	404	15	reporting	reporting	NOUN
gujaf-77	404	16	in	in	ADP
gujaf-77	404	17	listed	list	VERB
gujaf-77	404	18	banks	bank	NOUN
gujaf-77	404	19	in	in	ADP
gujaf-77	404	20	nigeria	nigeria	PROPN
gujaf-77	404	21	.	.	PUNCT
gujaf-77	405	1	journal	journal	PROPN
gujaf-77	405	2	of	of	ADP
gujaf-77	405	3	energy	energy	NOUN
gujaf-77	405	4	and	and	CCONJ
gujaf-77	405	5	sustainable	sustainable	ADJ
gujaf-77	405	6	environment	environment	NOUN
gujaf-77	405	7	iop	iop	PROPN
gujaf-77	405	8	,	,	PUNCT
gujaf-77	405	9	3(1	3(1	NUM
gujaf-77	405	10	)	)	PUNCT
gujaf-77	405	11	,	,	PUNCT
gujaf-77	405	12	1–10	1–10	NOUN
gujaf-77	405	13	.	.	PUNCT
gujaf-77	405	14	https://doi.org/10.1088/1755-1315/331/1/012048	https://doi.org/10.1088/1755-1315/331/1/012048	NOUN
gujaf-77	405	15	uwuigbe	uwuigbe	NOUN
gujaf-77	405	16	,	,	PUNCT
gujaf-77	405	17	u.	u.	PROPN
gujaf-77	405	18	,	,	PUNCT
gujaf-77	405	19	&	&	CCONJ
gujaf-77	405	20	jimoh	jimoh	PROPN
gujaf-77	405	21	,	,	PUNCT
gujaf-77	405	22	j.	j.	PROPN
gujaf-77	405	23	(	(	PUNCT
gujaf-77	405	24	2012	2012	NUM
gujaf-77	405	25	)	)	PUNCT
gujaf-77	405	26	.	.	PUNCT
gujaf-77	406	1	corporate	corporate	ADJ
gujaf-77	406	2	environmental	environmental	ADJ
gujaf-77	406	3	disclosures	disclosure	NOUN
gujaf-77	406	4	in	in	ADP
gujaf-77	406	5	the	the	DET
gujaf-77	406	6	nigerian	nigerian	ADJ
gujaf-77	406	7	manufacturing	manufacturing	NOUN
gujaf-77	406	8	industry	industry	NOUN
gujaf-77	406	9	:	:	PUNCT
gujaf-77	406	10	a	a	DET
gujaf-77	406	11	study	study	NOUN
gujaf-77	406	12	of	of	ADP
gujaf-77	406	13	selected	select	VERB
gujaf-77	406	14	firms	firm	NOUN
gujaf-77	406	15	.	.	PUNCT
gujaf-77	407	1	african	african	ADJ
gujaf-77	407	2	research	research	PROPN
gujaf-77	407	3	review	review	PROPN
gujaf-77	407	4	,	,	PUNCT
gujaf-77	407	5	6(3	6(3	NUM
gujaf-77	407	6	)	)	PUNCT
gujaf-77	407	7	,	,	PUNCT
gujaf-77	407	8	352	352	NUM
gujaf-77	407	9	–	–	PUNCT
gujaf-77	407	10	365	365	NUM
gujaf-77	407	11	.	.	PUNCT
gujaf-77	408	1	https://doi.org/10.4314/afrrev.v6i3.5	https://doi.org/10.4314/afrrev.v6i3.5	PROPN
gujaf-77	408	2	uwuigbe	uwuigbe	NOUN
gujaf-77	408	3	,	,	PUNCT
gujaf-77	408	4	uwalomwa	uwalomwa	PROPN
gujaf-77	408	5	,	,	PUNCT
gujaf-77	408	6	egbide	egbide	NOUN
gujaf-77	408	7	,	,	PUNCT
gujaf-77	408	8	b.-c	b.-c	NOUN
gujaf-77	408	9	.	.	PUNCT
gujaf-77	408	10	,	,	PUNCT
gujaf-77	408	11	&	&	CCONJ
gujaf-77	408	12	ayokunle	ayokunle	PROPN
gujaf-77	408	13	,	,	PUNCT
gujaf-77	408	14	a.	a.	NOUN
gujaf-77	408	15	m.	m.	NOUN
gujaf-77	408	16	(	(	PUNCT
gujaf-77	408	17	2011	2011	NUM
gujaf-77	408	18	)	)	PUNCT
gujaf-77	408	19	.	.	PUNCT
gujaf-77	409	1	the	the	DET
gujaf-77	409	2	effect	effect	NOUN
gujaf-77	409	3	of	of	ADP
gujaf-77	409	4	board	board	NOUN
gujaf-77	409	5	size	size	NOUN
gujaf-77	409	6	and	and	CCONJ
gujaf-77	409	7	board	board	NOUN
gujaf-77	409	8	composition	composition	NOUN
gujaf-77	409	9	on	on	ADP
gujaf-77	409	10	firms	firm	NOUN
gujaf-77	409	11	corporate	corporate	ADJ
gujaf-77	409	12	environmental	environmental	ADJ
gujaf-77	409	13	disclosure	disclosure	NOUN
gujaf-77	409	14	:	:	PUNCT
gujaf-77	409	15	a	a	DET
gujaf-77	409	16	study	study	NOUN
gujaf-77	409	17	of	of	ADP
gujaf-77	409	18	selected	select	VERB
gujaf-77	409	19	firms	firm	NOUN
gujaf-77	409	20	in	in	ADP
gujaf-77	409	21	nigeria	nigeria	PROPN
gujaf-77	409	22	.	.	PUNCT
gujaf-77	410	1	acta	acta	PROPN
gujaf-77	410	2	universitatis	universitatis	PROPN
gujaf-77	410	3	danubius	danubius	NOUN
gujaf-77	410	4	:	:	PUNCT
gujaf-77	410	5	oeconomica	oeconomica	PROPN
gujaf-77	410	6	,	,	PUNCT
gujaf-77	410	7	4(5	4(5	PROPN
gujaf-77	410	8	)	)	PUNCT
gujaf-77	410	9	,	,	PUNCT
gujaf-77	410	10	164–176	164–176	PROPN
gujaf-77	410	11	.	.	PUNCT
gujaf-77	411	1	http://search.ebscohost.com/login.aspx?direct=true&db=bsu&an=74424102&site=ehostlive	http://search.ebscohost.com/login.aspx?direct=true&db=bsu&an=74424102&site=ehostlive	PROPN
gujaf-77	411	2	wooldridge	wooldridge	PROPN
gujaf-77	411	3	,	,	PUNCT
gujaf-77	411	4	j.	j.	PROPN
gujaf-77	411	5	m.	m.	PROPN
gujaf-77	411	6	(	(	PUNCT
gujaf-77	411	7	2011	2011	NUM
gujaf-77	411	8	)	)	PUNCT
gujaf-77	411	9	.	.	PUNCT
gujaf-77	412	1	introductory	introductory	ADJ
gujaf-77	412	2	econometrics	econometric	NOUN
gujaf-77	412	3	.	.	PUNCT
gujaf-77	413	1	in	in	ADP
gujaf-77	413	2	journal	journal	NOUN
gujaf-77	413	3	of	of	ADP
gujaf-77	413	4	contaminant	contaminant	ADJ
gujaf-77	413	5	hydrology	hydrology	NOUN
gujaf-77	413	6	(	(	PUNCT
gujaf-77	413	7	vols	vol	NOUN
gujaf-77	413	8	.	.	PUNCT
gujaf-77	414	1	120–121	120–121	NUM
gujaf-77	414	2	)	)	PUNCT
gujaf-77	414	3	.	.	PUNCT
gujaf-77	415	1	https://doi.org/10.1016/j.jconhyd.2010.08.009	https://doi.org/10.1016/j.jconhyd.2010.08.009	PROPN
gujaf-77	415	2	yahaya	yahaya	PROPN
gujaf-77	415	3	,	,	PUNCT
gujaf-77	415	4	o.	o.	NOUN
gujaf-77	415	5	a.	a.	NOUN
gujaf-77	415	6	(	(	PUNCT
gujaf-77	415	7	2018	2018	NUM
gujaf-77	415	8	)	)	PUNCT
gujaf-77	415	9	.	.	PUNCT
gujaf-77	416	1	environmental	environmental	ADJ
gujaf-77	416	2	reporting	reporting	NOUN
gujaf-77	416	3	practices	practice	NOUN
gujaf-77	416	4	and	and	CCONJ
gujaf-77	416	5	financial	financial	ADJ
gujaf-77	416	6	performance	performance	NOUN
gujaf-77	416	7	of	of	ADP
gujaf-77	416	8	listed	list	VERB
gujaf-77	416	9	environmentally	environmentally	ADV
gujaf-77	416	10	-	-	PUNCT
gujaf-77	416	11	sensitive	sensitive	ADJ
gujaf-77	416	12	firms	firm	NOUN
gujaf-77	416	13	in	in	ADP
gujaf-77	416	14	nigeria	nigeria	PROPN
gujaf-77	416	15	.	.	PUNCT
gujaf-77	417	1	journal	journal	PROPN
gujaf-77	417	2	of	of	ADP
gujaf-77	417	3	environmental	environmental	ADJ
gujaf-77	417	4	and	and	CCONJ
gujaf-77	417	5	social	social	ADJ
gujaf-77	417	6	sciences	science	NOUN
gujaf-77	417	7	,	,	PUNCT
gujaf-77	417	8	24(2	24(2	NUM
gujaf-77	417	9	)	)	PUNCT
gujaf-77	417	10	,	,	PUNCT
gujaf-77	417	11	403–412	403–412	NUM
gujaf-77	417	12	.	.	PUNCT
gujaf-77	418	1	zubeltzu	zubeltzu	PROPN
gujaf-77	418	2	-	-	PUNCT
gujaf-77	418	3	jaka	jaka	PROPN
gujaf-77	418	4	,	,	PUNCT
gujaf-77	418	5	e.	e.	PROPN
gujaf-77	418	6	,	,	PUNCT
gujaf-77	418	7	&	&	CCONJ
gujaf-77	418	8	ortas	ortas	PROPN
gujaf-77	418	9	,	,	PUNCT
gujaf-77	418	10	e.	e.	PROPN
gujaf-77	418	11	(	(	PUNCT
gujaf-77	418	12	2019	2019	NUM
gujaf-77	418	13	)	)	PUNCT
gujaf-77	418	14	.	.	PUNCT
gujaf-77	419	1	independent	independent	ADJ
gujaf-77	419	2	directors	director	NOUN
gujaf-77	419	3	and	and	CCONJ
gujaf-77	419	4	organizational	organizational	ADJ
gujaf-77	419	5	performance	performance	NOUN
gujaf-77	419	6	 	 	SPACE
gujaf-77	419	7	:	:	PUNCT
gujaf-77	419	8	new	new	ADJ
gujaf-77	419	9	evidence	evidence	NOUN
gujaf-77	419	10	from	from	ADP
gujaf-77	419	11	a	a	DET
gujaf-77	419	12	meta	meta	ADJ
gujaf-77	419	13	-	-	PUNCT
gujaf-77	419	14	analytic	analytic	ADJ
gujaf-77	419	15	regression	regression	NOUN
gujaf-77	419	16	analysis	analysis	NOUN
gujaf-77	419	17	.	.	PUNCT
gujaf-77	420	1	journal	journal	NOUN
gujaf-77	420	2	of	of	ADP
gujaf-77	420	3	sustainability	sustainability	NOUN
gujaf-77	420	4	reporting	reporting	NOUN
gujaf-77	420	5	,	,	PUNCT
gujaf-77	420	6	1(9	1(9	NUM
gujaf-77	420	7	)	)	PUNCT
gujaf-77	420	8	,	,	PUNCT
gujaf-77	420	9	1–25	1–25	PROPN
gujaf-77	420	10	.	.	PUNCT