id	sid	tid	token	lemma	pos
gujaf-90	1	1	1	1	NUM
gujaf-90	1	2	gusau	gusau	ADJ
gujaf-90	1	3	journal	journal	NOUN
gujaf-90	1	4	of	of	ADP
gujaf-90	1	5	accounting	accounting	NOUN
gujaf-90	1	6	and	and	CCONJ
gujaf-90	1	7	finance	finance	NOUN
gujaf-90	1	8	(	(	PUNCT
gujaf-90	1	9	gujaf	gujaf	NOUN
gujaf-90	1	10	)	)	PUNCT
gujaf-90	1	11	vol	vol	NOUN
gujaf-90	1	12	.	.	NOUN
gujaf-90	1	13	2	2	NUM
gujaf-90	1	14	issue	issue	NOUN
gujaf-90	1	15	4	4	NUM
gujaf-90	1	16	,	,	PUNCT
gujaf-90	1	17	october	october	PROPN
gujaf-90	1	18	,	,	PUNCT
gujaf-90	1	19	2021	2021	NUM
gujaf-90	1	20	issn	issn	X
gujaf-90	1	21	:	:	PUNCT
gujaf-90	1	22	2756	2756	NUM
gujaf-90	1	23	-	-	PUNCT
gujaf-90	1	24	665x	665x	NOUN
gujaf-90	1	25	a	a	DET
gujaf-90	1	26	publication	publication	NOUN
gujaf-90	1	27	of	of	ADP
gujaf-90	1	28	department	department	NOUN
gujaf-90	1	29	of	of	ADP
gujaf-90	1	30	accounting	accounting	NOUN
gujaf-90	1	31	and	and	CCONJ
gujaf-90	1	32	finance	finance	NOUN
gujaf-90	1	33	,	,	PUNCT
gujaf-90	1	34	faculty	faculty	NOUN
gujaf-90	1	35	of	of	ADP
gujaf-90	1	36	management	management	NOUN
gujaf-90	1	37	and	and	CCONJ
gujaf-90	1	38	social	social	ADJ
gujaf-90	1	39	sciences	science	NOUN
gujaf-90	1	40	,	,	PUNCT
gujaf-90	1	41	federal	federal	ADJ
gujaf-90	1	42	university	university	NOUN
gujaf-90	1	43	gusau	gusau	NOUN
gujaf-90	1	44	,	,	PUNCT
gujaf-90	1	45	zamfara	zamfara	PROPN
gujaf-90	1	46	state	state	PROPN
gujaf-90	1	47	-nigeria	-nigeria	PROPN
gujaf-90	1	48	2	2	NUM
gujaf-90	1	49	board	board	NOUN
gujaf-90	1	50	physiognomies	physiognomy	NOUN
gujaf-90	1	51	and	and	CCONJ
gujaf-90	1	52	corporate	corporate	ADJ
gujaf-90	1	53	social	social	ADJ
gujaf-90	1	54	responsibility	responsibility	NOUN
gujaf-90	1	55	disclosure	disclosure	NOUN
gujaf-90	1	56	of	of	ADP
gujaf-90	1	57	listed	list	VERB
gujaf-90	1	58	oil	oil	NOUN
gujaf-90	1	59	and	and	CCONJ
gujaf-90	1	60	gas	gas	NOUN
gujaf-90	1	61	firms	firm	NOUN
gujaf-90	1	62	in	in	ADP
gujaf-90	1	63	nigeria	nigeria	PROPN
gujaf-90	1	64	munir	munir	PROPN
gujaf-90	1	65	aliyu	aliyu	PROPN
gujaf-90	1	66	saleh	saleh	PROPN
gujaf-90	1	67	department	department	PROPN
gujaf-90	1	68	of	of	ADP
gujaf-90	1	69	accounting	accounting	PROPN
gujaf-90	1	70	,	,	PUNCT
gujaf-90	1	71	federal	federal	ADJ
gujaf-90	1	72	university	university	NOUN
gujaf-90	1	73	wukari	wukari	PROPN
gujaf-90	1	74	,	,	PUNCT
gujaf-90	1	75	nigeria	nigeria	PROPN
gujaf-90	2	1	salehmuniraliyu@gmail.com	salehmuniraliyu@gmail.com	X
gujaf-90	3	1	+2347038422454	+2347038422454	NUM
gujaf-90	3	2	abubakar	abubakar	PROPN
gujaf-90	3	3	abubakar	abubakar	PROPN
gujaf-90	3	4	department	department	PROPN
gujaf-90	3	5	of	of	ADP
gujaf-90	3	6	accounting	accounting	PROPN
gujaf-90	3	7	,	,	PUNCT
gujaf-90	3	8	federal	federal	ADJ
gujaf-90	3	9	university	university	PROPN
gujaf-90	3	10	of	of	ADP
gujaf-90	3	11	kashere	kashere	PROPN
gujaf-90	3	12	,	,	PUNCT
gujaf-90	3	13	nigeria	nigeria	PROPN
gujaf-90	3	14	abubakarabubakar2020@gmail.com	abubakarabubakar2020@gmail.com	X
gujaf-90	4	1	+2347030072314	+2347030072314	PROPN
gujaf-90	4	2	ibrahim	ibrahim	PROPN
gujaf-90	4	3	adamu	adamu	PROPN
gujaf-90	4	4	saleh	saleh	PROPN
gujaf-90	4	5	phd	phd	PROPN
gujaf-90	4	6	department	department	PROPN
gujaf-90	4	7	of	of	ADP
gujaf-90	4	8	business	business	PROPN
gujaf-90	4	9	administration	administration	PROPN
gujaf-90	4	10	federal	federal	PROPN
gujaf-90	4	11	university	university	PROPN
gujaf-90	4	12	of	of	ADP
gujaf-90	4	13	kashere	kashere	PROPN
gujaf-90	4	14	,	,	PUNCT
gujaf-90	4	15	nigeria	nigeria	PRON
gujaf-90	4	16	,	,	PUNCT
gujaf-90	4	17	ibrahimadamusaleh3@gmail.com	ibrahimadamusaleh3@gmail.com	X
gujaf-90	4	18	+2348033977158	+2348033977158	NUM
gujaf-90	4	19	shehu	shehu	X
gujaf-90	4	20	usman	usman	PROPN
gujaf-90	4	21	hassan	hassan	PROPN
gujaf-90	4	22	phd	phd	PROPN
gujaf-90	4	23	professor	professor	NOUN
gujaf-90	4	24	of	of	ADP
gujaf-90	4	25	accounting	accounting	NOUN
gujaf-90	4	26	and	and	CCONJ
gujaf-90	4	27	finance	finance	PROPN
gujaf-90	4	28	department	department	PROPN
gujaf-90	4	29	of	of	ADP
gujaf-90	4	30	accounting	accounting	PROPN
gujaf-90	4	31	federal	federal	PROPN
gujaf-90	4	32	university	university	PROPN
gujaf-90	4	33	of	of	ADP
gujaf-90	4	34	kashere	kashere	PROPN
gujaf-90	4	35	,	,	PUNCT
gujaf-90	4	36	nigeria	nigeria	PROPN
gujaf-90	4	37	,	,	PUNCT
gujaf-90	4	38	shehu.hassanus.usman@gmail.com	shehu.hassanus.usman@gmail.com	X
gujaf-90	4	39	+2348067766435	+2348067766435	NOUN
gujaf-90	5	1	abstract	abstract	ADJ
gujaf-90	6	1	this	this	DET
gujaf-90	6	2	study	study	NOUN
gujaf-90	6	3	examines	examine	VERB
gujaf-90	6	4	the	the	DET
gujaf-90	6	5	impact	impact	NOUN
gujaf-90	6	6	of	of	ADP
gujaf-90	6	7	board	board	NOUN
gujaf-90	6	8	characteristics	characteristic	NOUN
gujaf-90	6	9	on	on	ADP
gujaf-90	6	10	corporate	corporate	ADJ
gujaf-90	6	11	social	social	ADJ
gujaf-90	6	12	responsibility	responsibility	NOUN
gujaf-90	6	13	disclosure	disclosure	NOUN
gujaf-90	6	14	of	of	ADP
gujaf-90	6	15	listed	list	VERB
gujaf-90	6	16	oil	oil	NOUN
gujaf-90	6	17	and	and	CCONJ
gujaf-90	6	18	gas	gas	NOUN
gujaf-90	6	19	firms	firm	NOUN
gujaf-90	6	20	in	in	ADP
gujaf-90	6	21	nigeria	nigeria	PROPN
gujaf-90	6	22	for	for	ADP
gujaf-90	6	23	the	the	DET
gujaf-90	6	24	period	period	NOUN
gujaf-90	6	25	of	of	ADP
gujaf-90	6	26	ten	ten	NUM
gujaf-90	6	27	years	year	NOUN
gujaf-90	6	28	from	from	ADP
gujaf-90	6	29	2010	2010	NUM
gujaf-90	6	30	-	-	SYM
gujaf-90	6	31	2019	2019	NUM
gujaf-90	6	32	.	.	PUNCT
gujaf-90	7	1	the	the	DET
gujaf-90	7	2	study	study	NOUN
gujaf-90	7	3	used	use	VERB
gujaf-90	7	4	census	census	NOUN
gujaf-90	7	5	sampling	sample	VERB
gujaf-90	7	6	technique	technique	NOUN
gujaf-90	7	7	to	to	PART
gujaf-90	7	8	arrive	arrive	VERB
gujaf-90	7	9	at	at	ADP
gujaf-90	7	10	sample	sample	NOUN
gujaf-90	7	11	size	size	NOUN
gujaf-90	7	12	of	of	ADP
gujaf-90	7	13	nine	nine	NUM
gujaf-90	7	14	(	(	PUNCT
gujaf-90	7	15	9	9	NUM
gujaf-90	7	16	)	)	PUNCT
gujaf-90	7	17	oil	oil	NOUN
gujaf-90	7	18	and	and	CCONJ
gujaf-90	7	19	gas	gas	NOUN
gujaf-90	7	20	firms	firm	NOUN
gujaf-90	7	21	listed	list	VERB
gujaf-90	7	22	on	on	ADP
gujaf-90	7	23	the	the	DET
gujaf-90	7	24	floor	floor	NOUN
gujaf-90	7	25	of	of	ADP
gujaf-90	7	26	nigerian	nigerian	ADJ
gujaf-90	7	27	stock	stock	NOUN
gujaf-90	7	28	exchange	exchange	NOUN
gujaf-90	7	29	as	as	ADP
gujaf-90	7	30	at	at	ADP
gujaf-90	7	31	2019	2019	NUM
gujaf-90	7	32	.	.	PUNCT
gujaf-90	8	1	data	datum	NOUN
gujaf-90	8	2	were	be	AUX
gujaf-90	8	3	extracted	extract	VERB
gujaf-90	8	4	from	from	ADP
gujaf-90	8	5	annual	annual	ADJ
gujaf-90	8	6	reports	report	NOUN
gujaf-90	8	7	and	and	CCONJ
gujaf-90	8	8	accounts	account	NOUN
gujaf-90	8	9	of	of	ADP
gujaf-90	8	10	the	the	DET
gujaf-90	8	11	sampled	sample	VERB
gujaf-90	8	12	firms	firm	NOUN
gujaf-90	8	13	,	,	PUNCT
gujaf-90	8	14	the	the	DET
gujaf-90	8	15	data	datum	NOUN
gujaf-90	8	16	was	be	AUX
gujaf-90	8	17	analyzed	analyze	VERB
gujaf-90	8	18	by	by	ADP
gujaf-90	8	19	means	mean	NOUN
gujaf-90	8	20	of	of	ADP
gujaf-90	8	21	descriptive	descriptive	ADJ
gujaf-90	8	22	statistics	statistic	NOUN
gujaf-90	8	23	,	,	PUNCT
gujaf-90	8	24	correlation	correlation	NOUN
gujaf-90	8	25	and	and	CCONJ
gujaf-90	8	26	regression	regression	VERB
gujaf-90	8	27	analysis	analysis	NOUN
gujaf-90	8	28	using	use	VERB
gujaf-90	8	29	stata13	stata13	NOUN
gujaf-90	8	30	.	.	PUNCT
gujaf-90	9	1	the	the	DET
gujaf-90	9	2	multiple	multiple	ADJ
gujaf-90	9	3	regressions	regression	NOUN
gujaf-90	9	4	result	result	NOUN
gujaf-90	9	5	reveals	reveal	VERB
gujaf-90	9	6	that	that	SCONJ
gujaf-90	9	7	foreign	foreign	ADJ
gujaf-90	9	8	directors	director	NOUN
gujaf-90	9	9	on	on	ADP
gujaf-90	9	10	the	the	DET
gujaf-90	9	11	board	board	NOUN
gujaf-90	9	12	has	have	VERB
gujaf-90	9	13	positive	positive	ADJ
gujaf-90	9	14	insignificant	insignificant	ADJ
gujaf-90	9	15	impact	impact	NOUN
gujaf-90	9	16	on	on	ADP
gujaf-90	9	17	corporate	corporate	ADJ
gujaf-90	9	18	social	social	ADJ
gujaf-90	9	19	responsibility	responsibility	NOUN
gujaf-90	9	20	disclosure	disclosure	NOUN
gujaf-90	9	21	while	while	SCONJ
gujaf-90	9	22	board	board	NOUN
gujaf-90	9	23	independence	independence	NOUN
gujaf-90	9	24	,	,	PUNCT
gujaf-90	9	25	board	board	NOUN
gujaf-90	9	26	meetings	meeting	NOUN
gujaf-90	9	27	and	and	CCONJ
gujaf-90	9	28	women	woman	NOUN
gujaf-90	9	29	director	director	NOUN
gujaf-90	9	30	on	on	ADP
gujaf-90	9	31	the	the	DET
gujaf-90	9	32	board	board	NOUN
gujaf-90	9	33	have	have	VERB
gujaf-90	9	34	a	a	DET
gujaf-90	9	35	positive	positive	ADJ
gujaf-90	9	36	and	and	CCONJ
gujaf-90	9	37	significant	significant	ADJ
gujaf-90	9	38	impact	impact	NOUN
gujaf-90	9	39	on	on	ADP
gujaf-90	9	40	corporate	corporate	ADJ
gujaf-90	9	41	social	social	ADJ
gujaf-90	9	42	responsibility	responsibility	NOUN
gujaf-90	9	43	disclosure	disclosure	NOUN
gujaf-90	9	44	of	of	ADP
gujaf-90	9	45	the	the	DET
gujaf-90	9	46	sample	sample	NOUN
gujaf-90	9	47	firms	firm	NOUN
gujaf-90	9	48	.	.	PUNCT
gujaf-90	10	1	based	base	VERB
gujaf-90	10	2	on	on	ADP
gujaf-90	10	3	the	the	DET
gujaf-90	10	4	findings	finding	NOUN
gujaf-90	10	5	,	,	PUNCT
gujaf-90	10	6	the	the	DET
gujaf-90	10	7	study	study	NOUN
gujaf-90	10	8	concludes	conclude	VERB
gujaf-90	10	9	that	that	SCONJ
gujaf-90	10	10	board	board	NOUN
gujaf-90	10	11	independence	independence	NOUN
gujaf-90	10	12	,	,	PUNCT
gujaf-90	10	13	board	board	NOUN
gujaf-90	10	14	meetings	meeting	NOUN
gujaf-90	10	15	and	and	CCONJ
gujaf-90	10	16	women	woman	NOUN
gujaf-90	10	17	director	director	NOUN
gujaf-90	10	18	on	on	ADP
gujaf-90	10	19	the	the	DET
gujaf-90	10	20	board	board	NOUN
gujaf-90	10	21	improved	improve	VERB
gujaf-90	10	22	corporate	corporate	ADJ
gujaf-90	10	23	social	social	ADJ
gujaf-90	10	24	responsibility	responsibility	NOUN
gujaf-90	10	25	disclosure	disclosure	NOUN
gujaf-90	10	26	of	of	ADP
gujaf-90	10	27	listed	list	VERB
gujaf-90	10	28	oil	oil	NOUN
gujaf-90	10	29	and	and	CCONJ
gujaf-90	10	30	gas	gas	NOUN
gujaf-90	10	31	firms	firm	NOUN
gujaf-90	10	32	in	in	ADP
gujaf-90	10	33	nigeria	nigeria	PROPN
gujaf-90	10	34	.	.	PUNCT
gujaf-90	11	1	based	base	VERB
gujaf-90	11	2	on	on	ADP
gujaf-90	11	3	the	the	DET
gujaf-90	11	4	findings	finding	NOUN
gujaf-90	11	5	and	and	CCONJ
gujaf-90	11	6	conclusion	conclusion	NOUN
gujaf-90	11	7	,	,	PUNCT
gujaf-90	11	8	its	its	PRON
gujaf-90	11	9	therefore	therefore	ADV
gujaf-90	11	10	recommends	recommend	VERB
gujaf-90	11	11	among	among	ADP
gujaf-90	11	12	others	other	NOUN
gujaf-90	11	13	,	,	PUNCT
gujaf-90	11	14	that	that	SCONJ
gujaf-90	11	15	the	the	DET
gujaf-90	11	16	management	management	NOUN
gujaf-90	11	17	of	of	ADP
gujaf-90	11	18	listed	list	VERB
gujaf-90	11	19	oil	oil	NOUN
gujaf-90	11	20	and	and	CCONJ
gujaf-90	11	21	gas	gas	NOUN
gujaf-90	11	22	companies	company	NOUN
gujaf-90	11	23	in	in	ADP
gujaf-90	11	24	nigeria	nigeria	PROPN
gujaf-90	11	25	should	should	AUX
gujaf-90	11	26	maintain	maintain	VERB
gujaf-90	11	27	proportions	proportion	NOUN
gujaf-90	11	28	of	of	ADP
gujaf-90	11	29	board	board	NOUN
gujaf-90	11	30	independence	independence	NOUN
gujaf-90	11	31	as	as	SCONJ
gujaf-90	11	32	this	this	PRON
gujaf-90	11	33	will	will	AUX
gujaf-90	11	34	increase	increase	VERB
gujaf-90	11	35	their	their	PRON
gujaf-90	11	36	investment	investment	NOUN
gujaf-90	11	37	in	in	ADP
gujaf-90	11	38	corporate	corporate	ADJ
gujaf-90	11	39	social	social	ADJ
gujaf-90	11	40	responsibility	responsibility	NOUN
gujaf-90	11	41	.	.	PUNCT
gujaf-90	12	1	this	this	PRON
gujaf-90	12	2	is	be	AUX
gujaf-90	12	3	because	because	SCONJ
gujaf-90	12	4	the	the	DET
gujaf-90	12	5	presence	presence	NOUN
gujaf-90	12	6	of	of	ADP
gujaf-90	12	7	independent	independent	ADJ
gujaf-90	12	8	directors	director	NOUN
gujaf-90	12	9	on	on	ADP
gujaf-90	12	10	the	the	DET
gujaf-90	12	11	board	board	NOUN
gujaf-90	12	12	will	will	AUX
gujaf-90	12	13	increase	increase	VERB
gujaf-90	12	14	the	the	DET
gujaf-90	12	15	board	board	NOUN
gujaf-90	12	16	’s	’s	PART
gujaf-90	12	17	objectivity	objectivity	NOUN
gujaf-90	12	18	and	and	CCONJ
gujaf-90	12	19	its	its	PRON
gujaf-90	12	20	ability	ability	NOUN
gujaf-90	12	21	to	to	PART
gujaf-90	12	22	represent	represent	VERB
gujaf-90	12	23	multiple	multiple	ADJ
gujaf-90	12	24	points	point	NOUN
gujaf-90	12	25	of	of	ADP
gujaf-90	12	26	view	view	NOUN
gujaf-90	12	27	of	of	ADP
gujaf-90	12	28	the	the	DET
gujaf-90	12	29	firm	firm	NOUN
gujaf-90	12	30	’s	’s	PART
gujaf-90	12	31	role	role	NOUN
gujaf-90	12	32	.	.	PUNCT
gujaf-90	13	1	keywords	keyword	NOUN
gujaf-90	13	2	:	:	PUNCT
gujaf-90	13	3	board	board	NOUN
gujaf-90	13	4	independent	independent	ADJ
gujaf-90	13	5	,	,	PUNCT
gujaf-90	13	6	board	board	NOUN
gujaf-90	13	7	meetings	meeting	NOUN
gujaf-90	13	8	,	,	PUNCT
gujaf-90	13	9	women	woman	NOUN
gujaf-90	13	10	director	director	NOUN
gujaf-90	13	11	and	and	CCONJ
gujaf-90	13	12	crsd	crsd	NOUN
gujaf-90	13	13	.	.	PUNCT
gujaf-90	14	1	1	1	X
gujaf-90	14	2	.	.	X
gujaf-90	14	3	introduction	introduction	NOUN
gujaf-90	14	4	corporate	corporate	ADJ
gujaf-90	14	5	social	social	ADJ
gujaf-90	14	6	responsibility	responsibility	NOUN
gujaf-90	14	7	disclosure	disclosure	NOUN
gujaf-90	14	8	(	(	PUNCT
gujaf-90	14	9	csrd	csrd	NOUN
gujaf-90	14	10	)	)	PUNCT
gujaf-90	14	11	can	can	AUX
gujaf-90	14	12	be	be	AUX
gujaf-90	14	13	considered	consider	VERB
gujaf-90	14	14	a	a	DET
gujaf-90	14	15	western	western	ADJ
gujaf-90	14	16	phenomenon	phenomenon	NOUN
gujaf-90	14	17	.	.	PUNCT
gujaf-90	15	1	many	many	ADJ
gujaf-90	15	2	developed	develop	VERB
gujaf-90	15	3	countries	country	NOUN
gujaf-90	15	4	have	have	AUX
gujaf-90	15	5	implemented	implement	VERB
gujaf-90	15	6	procedures	procedure	NOUN
gujaf-90	15	7	to	to	PART
gujaf-90	15	8	encourage	encourage	VERB
gujaf-90	15	9	companies‟	companies‟	PRON
gujaf-90	15	10	disclosure	disclosure	NOUN
gujaf-90	15	11	of	of	ADP
gujaf-90	15	12	mailto:salehmuniraliyu@gmail.com	mailto:salehmuniraliyu@gmail.com	PROPN
gujaf-90	15	13	mailto:abubakarabubakar2020@gmail.com	mailto:abubakarabubakar2020@gmail.com	X
gujaf-90	16	1	mailto:ibrahimadamusaleh3@gmail.com	mailto:ibrahimadamusaleh3@gmail.com	PROPN
gujaf-90	16	2	mailto:shehu.hassanus.usman@gmail.com	mailto:shehu.hassanus.usman@gmail.com	X
gujaf-90	16	3	3	3	NUM
gujaf-90	17	1	their	their	PRON
gujaf-90	17	2	csr	csr	NOUN
gujaf-90	17	3	strategies	strategy	NOUN
gujaf-90	17	4	and	and	CCONJ
gujaf-90	17	5	practices	practice	NOUN
gujaf-90	17	6	.	.	PUNCT
gujaf-90	18	1	international	international	ADJ
gujaf-90	18	2	organizations	organization	NOUN
gujaf-90	18	3	and	and	CCONJ
gujaf-90	18	4	standard	standard	ADJ
gujaf-90	18	5	setters	setter	NOUN
gujaf-90	18	6	has	have	AUX
gujaf-90	18	7	strongly	strongly	ADV
gujaf-90	18	8	emphasized	emphasize	VERB
gujaf-90	18	9	that	that	SCONJ
gujaf-90	18	10	companies	company	NOUN
gujaf-90	18	11	must	must	AUX
gujaf-90	18	12	pay	pay	VERB
gujaf-90	18	13	close	close	ADJ
gujaf-90	18	14	attention	attention	NOUN
gujaf-90	18	15	to	to	ADP
gujaf-90	18	16	every	every	DET
gujaf-90	18	17	part	part	NOUN
gujaf-90	18	18	of	of	ADP
gujaf-90	18	19	the	the	DET
gujaf-90	18	20	society	society	NOUN
gujaf-90	18	21	that	that	PRON
gujaf-90	18	22	is	be	AUX
gujaf-90	18	23	been	be	AUX
gujaf-90	18	24	affected	affect	VERB
gujaf-90	18	25	by	by	ADP
gujaf-90	18	26	its	its	PRON
gujaf-90	18	27	activities	activity	NOUN
gujaf-90	18	28	which	which	PRON
gujaf-90	18	29	are	be	AUX
gujaf-90	18	30	economic	economic	ADJ
gujaf-90	18	31	,	,	PUNCT
gujaf-90	18	32	social	social	ADJ
gujaf-90	18	33	and	and	CCONJ
gujaf-90	18	34	environmental	environmental	ADJ
gujaf-90	18	35	aspect	aspect	NOUN
gujaf-90	18	36	of	of	ADP
gujaf-90	18	37	the	the	DET
gujaf-90	18	38	society	society	NOUN
gujaf-90	18	39	.	.	PUNCT
gujaf-90	19	1	corporate	corporate	ADJ
gujaf-90	19	2	social	social	ADJ
gujaf-90	19	3	responsibility	responsibility	NOUN
gujaf-90	19	4	disclosure	disclosure	NOUN
gujaf-90	19	5	can	can	AUX
gujaf-90	19	6	be	be	AUX
gujaf-90	19	7	seen	see	VERB
gujaf-90	19	8	as	as	ADP
gujaf-90	19	9	a	a	DET
gujaf-90	19	10	means	means	NOUN
gujaf-90	19	11	of	of	ADP
gujaf-90	19	12	making	make	VERB
gujaf-90	19	13	available	available	ADJ
gujaf-90	19	14	information	information	NOUN
gujaf-90	19	15	about	about	ADP
gujaf-90	19	16	the	the	DET
gujaf-90	19	17	relationship	relationship	NOUN
gujaf-90	19	18	between	between	ADP
gujaf-90	19	19	companies	company	NOUN
gujaf-90	19	20	and	and	CCONJ
gujaf-90	19	21	all	all	DET
gujaf-90	19	22	stakeholders	stakeholder	NOUN
gujaf-90	19	23	of	of	ADP
gujaf-90	19	24	the	the	DET
gujaf-90	19	25	community	community	NOUN
gujaf-90	19	26	.	.	PUNCT
gujaf-90	20	1	this	this	PRON
gujaf-90	20	2	entails	entail	VERB
gujaf-90	20	3	providing	provide	VERB
gujaf-90	20	4	reports	report	NOUN
gujaf-90	20	5	with	with	ADP
gujaf-90	20	6	respect	respect	NOUN
gujaf-90	20	7	to	to	ADP
gujaf-90	20	8	environmental	environmental	ADJ
gujaf-90	20	9	impact	impact	NOUN
gujaf-90	20	10	of	of	ADP
gujaf-90	20	11	the	the	DET
gujaf-90	20	12	firms	firm	NOUN
gujaf-90	20	13	on	on	ADP
gujaf-90	20	14	the	the	DET
gujaf-90	20	15	society	society	NOUN
gujaf-90	20	16	,	,	PUNCT
gujaf-90	20	17	the	the	DET
gujaf-90	20	18	welfare	welfare	NOUN
gujaf-90	20	19	of	of	ADP
gujaf-90	20	20	firms‟	firms‟	NOUN
gujaf-90	20	21	employees	employee	NOUN
gujaf-90	20	22	and	and	CCONJ
gujaf-90	20	23	the	the	DET
gujaf-90	20	24	rate	rate	NOUN
gujaf-90	20	25	of	of	ADP
gujaf-90	20	26	customer	customer	NOUN
gujaf-90	20	27	satisfaction	satisfaction	NOUN
gujaf-90	20	28	.	.	PUNCT
gujaf-90	21	1	it	it	PRON
gujaf-90	21	2	is	be	AUX
gujaf-90	21	3	also	also	ADV
gujaf-90	21	4	a	a	DET
gujaf-90	21	5	process	process	NOUN
gujaf-90	21	6	of	of	ADP
gujaf-90	21	7	providing	provide	VERB
gujaf-90	21	8	both	both	CCONJ
gujaf-90	21	9	financial	financial	ADJ
gujaf-90	21	10	and	and	CCONJ
gujaf-90	21	11	non	non	ADJ
gujaf-90	21	12	-	-	ADJ
gujaf-90	21	13	financial	financial	ADJ
gujaf-90	21	14	information	information	NOUN
gujaf-90	21	15	in	in	ADP
gujaf-90	21	16	the	the	DET
gujaf-90	21	17	social	social	ADJ
gujaf-90	21	18	and	and	CCONJ
gujaf-90	21	19	environment	environment	NOUN
gujaf-90	21	20	context	context	NOUN
gujaf-90	21	21	(	(	PUNCT
gujaf-90	21	22	hackston	hackston	PROPN
gujaf-90	21	23	&	&	CCONJ
gujaf-90	21	24	milne	milne	PROPN
gujaf-90	21	25	,	,	PUNCT
gujaf-90	21	26	1996	1996	NUM
gujaf-90	21	27	)	)	PUNCT
gujaf-90	21	28	.	.	PUNCT
gujaf-90	22	1	the	the	DET
gujaf-90	22	2	form	form	NOUN
gujaf-90	22	3	by	by	ADP
gujaf-90	22	4	which	which	PRON
gujaf-90	22	5	companies	company	NOUN
gujaf-90	22	6	disclose	disclose	VERB
gujaf-90	22	7	their	their	PRON
gujaf-90	22	8	csr	csr	NOUN
gujaf-90	22	9	activities	activity	NOUN
gujaf-90	22	10	depends	depend	VERB
gujaf-90	22	11	on	on	ADP
gujaf-90	22	12	the	the	DET
gujaf-90	22	13	discretion	discretion	NOUN
gujaf-90	22	14	of	of	ADP
gujaf-90	22	15	the	the	DET
gujaf-90	22	16	companies	company	NOUN
gujaf-90	22	17	.	.	PUNCT
gujaf-90	23	1	some	some	DET
gujaf-90	23	2	companies	company	NOUN
gujaf-90	23	3	disclose	disclose	VERB
gujaf-90	23	4	their	their	PRON
gujaf-90	23	5	csr	csr	NOUN
gujaf-90	23	6	activities	activity	NOUN
gujaf-90	23	7	on	on	ADP
gujaf-90	23	8	their	their	PRON
gujaf-90	23	9	annual	annual	ADJ
gujaf-90	23	10	reports	report	NOUN
gujaf-90	23	11	,	,	PUNCT
gujaf-90	23	12	while	while	SCONJ
gujaf-90	23	13	others	other	NOUN
gujaf-90	23	14	publish	publish	VERB
gujaf-90	23	15	it	it	PRON
gujaf-90	23	16	on	on	ADP
gujaf-90	23	17	their	their	PRON
gujaf-90	23	18	websites	website	NOUN
gujaf-90	23	19	or	or	CCONJ
gujaf-90	23	20	issue	issue	VERB
gujaf-90	23	21	separate	separate	ADJ
gujaf-90	23	22	csr	csr	NOUN
gujaf-90	23	23	report	report	NOUN
gujaf-90	23	24	.	.	PUNCT
gujaf-90	24	1	cormier	cormier	NOUN
gujaf-90	24	2	(	(	PUNCT
gujaf-90	24	3	2011	2011	NUM
gujaf-90	24	4	)	)	PUNCT
gujaf-90	24	5	argued	argue	VERB
gujaf-90	24	6	that	that	SCONJ
gujaf-90	24	7	the	the	DET
gujaf-90	24	8	extra	extra	ADJ
gujaf-90	24	9	information	information	NOUN
gujaf-90	24	10	of	of	ADP
gujaf-90	24	11	firm	firm	NOUN
gujaf-90	24	12	can	can	AUX
gujaf-90	24	13	bridge	bridge	VERB
gujaf-90	24	14	the	the	DET
gujaf-90	24	15	gap	gap	NOUN
gujaf-90	24	16	between	between	ADP
gujaf-90	24	17	stakeholder	stakeholder	NOUN
gujaf-90	24	18	and	and	CCONJ
gujaf-90	24	19	a	a	DET
gujaf-90	24	20	firm	firm	NOUN
gujaf-90	24	21	and	and	CCONJ
gujaf-90	24	22	as	as	ADP
gujaf-90	24	23	a	a	DET
gujaf-90	24	24	result	result	NOUN
gujaf-90	24	25	affect	affect	VERB
gujaf-90	24	26	the	the	DET
gujaf-90	24	27	financial	financial	ADJ
gujaf-90	24	28	performance	performance	NOUN
gujaf-90	24	29	future	future	NOUN
gujaf-90	24	30	.	.	PUNCT
gujaf-90	25	1	the	the	DET
gujaf-90	25	2	primary	primary	ADJ
gujaf-90	25	3	objective	objective	NOUN
gujaf-90	25	4	for	for	ADP
gujaf-90	25	5	the	the	DET
gujaf-90	25	6	establishment	establishment	NOUN
gujaf-90	25	7	of	of	ADP
gujaf-90	25	8	corporate	corporate	ADJ
gujaf-90	25	9	board	board	NOUN
gujaf-90	25	10	is	be	AUX
gujaf-90	25	11	to	to	PART
gujaf-90	25	12	protect	protect	VERB
gujaf-90	25	13	the	the	DET
gujaf-90	25	14	interest	interest	NOUN
gujaf-90	25	15	of	of	ADP
gujaf-90	25	16	the	the	DET
gujaf-90	25	17	company	company	NOUN
gujaf-90	25	18	owners	owner	NOUN
gujaf-90	25	19	(	(	PUNCT
gujaf-90	25	20	shareholders	shareholder	NOUN
gujaf-90	25	21	)	)	PUNCT
gujaf-90	25	22	and	and	CCONJ
gujaf-90	25	23	to	to	PART
gujaf-90	25	24	save	save	VERB
gujaf-90	25	25	as	as	ADP
gujaf-90	25	26	a	a	DET
gujaf-90	25	27	control	control	NOUN
gujaf-90	25	28	tool	tool	NOUN
gujaf-90	25	29	or	or	CCONJ
gujaf-90	25	30	supervisory	supervisory	ADJ
gujaf-90	25	31	mechanism	mechanism	NOUN
gujaf-90	25	32	on	on	ADP
gujaf-90	25	33	the	the	DET
gujaf-90	25	34	activities	activity	NOUN
gujaf-90	25	35	of	of	ADP
gujaf-90	25	36	managers	manager	NOUN
gujaf-90	25	37	to	to	PART
gujaf-90	25	38	ensure	ensure	VERB
gujaf-90	25	39	that	that	SCONJ
gujaf-90	25	40	the	the	DET
gujaf-90	25	41	decisions	decision	NOUN
gujaf-90	25	42	being	be	AUX
gujaf-90	25	43	taken	take	VERB
gujaf-90	25	44	by	by	ADP
gujaf-90	25	45	them	they	PRON
gujaf-90	25	46	are	be	AUX
gujaf-90	25	47	in	in	ADP
gujaf-90	25	48	the	the	DET
gujaf-90	25	49	best	good	ADJ
gujaf-90	25	50	interest	interest	NOUN
gujaf-90	25	51	of	of	ADP
gujaf-90	25	52	the	the	DET
gujaf-90	25	53	company	company	NOUN
gujaf-90	25	54	,	,	PUNCT
gujaf-90	25	55	shareholders	shareholder	NOUN
gujaf-90	25	56	,	,	PUNCT
gujaf-90	25	57	investors	investor	NOUN
gujaf-90	25	58	,	,	PUNCT
gujaf-90	25	59	employee	employee	NOUN
gujaf-90	25	60	and	and	CCONJ
gujaf-90	25	61	the	the	DET
gujaf-90	25	62	entire	entire	ADJ
gujaf-90	25	63	community	community	NOUN
gujaf-90	25	64	.	.	PUNCT
gujaf-90	26	1	their	their	PRON
gujaf-90	26	2	supervisory	supervisory	ADJ
gujaf-90	26	3	role	role	NOUN
gujaf-90	26	4	is	be	AUX
gujaf-90	26	5	not	not	PART
gujaf-90	26	6	only	only	ADV
gujaf-90	26	7	limited	limit	VERB
gujaf-90	26	8	to	to	ADP
gujaf-90	26	9	checkmating	checkmate	VERB
gujaf-90	26	10	the	the	DET
gujaf-90	26	11	activities	activity	NOUN
gujaf-90	26	12	of	of	ADP
gujaf-90	26	13	managers	manager	NOUN
gujaf-90	26	14	but	but	CCONJ
gujaf-90	26	15	also	also	ADV
gujaf-90	26	16	includes	include	VERB
gujaf-90	26	17	,	,	PUNCT
gujaf-90	26	18	managing	managing	NOUN
gujaf-90	26	19	of	of	ADP
gujaf-90	26	20	business	business	NOUN
gujaf-90	26	21	risk	risk	NOUN
gujaf-90	26	22	,	,	PUNCT
gujaf-90	26	23	as	as	ADV
gujaf-90	26	24	well	well	ADV
gujaf-90	26	25	as	as	ADP
gujaf-90	26	26	managing	manage	VERB
gujaf-90	26	27	social	social	ADJ
gujaf-90	26	28	and	and	CCONJ
gujaf-90	26	29	environmental	environmental	ADJ
gujaf-90	26	30	liabilities	liability	NOUN
gujaf-90	26	31	.	.	PUNCT
gujaf-90	27	1	in	in	ADP
gujaf-90	27	2	this	this	DET
gujaf-90	27	3	regards	regard	NOUN
gujaf-90	27	4	,	,	PUNCT
gujaf-90	27	5	companies	company	NOUN
gujaf-90	27	6	are	be	AUX
gujaf-90	27	7	required	require	VERB
gujaf-90	27	8	by	by	ADP
gujaf-90	27	9	law	law	NOUN
gujaf-90	27	10	to	to	PART
gujaf-90	27	11	report	report	VERB
gujaf-90	27	12	their	their	PRON
gujaf-90	27	13	economic	economic	ADJ
gujaf-90	27	14	,	,	PUNCT
gujaf-90	27	15	social	social	ADJ
gujaf-90	27	16	and	and	CCONJ
gujaf-90	27	17	environmental	environmental	ADJ
gujaf-90	27	18	performances	performance	NOUN
gujaf-90	27	19	to	to	ADP
gujaf-90	27	20	the	the	DET
gujaf-90	27	21	appropriate	appropriate	ADJ
gujaf-90	27	22	stakeholders	stakeholder	NOUN
gujaf-90	27	23	periodically	periodically	ADV
gujaf-90	27	24	.	.	PUNCT
gujaf-90	28	1	as	as	SCONJ
gujaf-90	28	2	csrd	csrd	NOUN
gujaf-90	28	3	is	be	AUX
gujaf-90	28	4	influenced	influence	VERB
gujaf-90	28	5	by	by	ADP
gujaf-90	28	6	many	many	ADJ
gujaf-90	28	7	factors	factor	NOUN
gujaf-90	28	8	,	,	PUNCT
gujaf-90	28	9	choices	choice	NOUN
gujaf-90	28	10	,	,	PUNCT
gujaf-90	28	11	motives	motive	NOUN
gujaf-90	28	12	and	and	CCONJ
gujaf-90	28	13	values	value	NOUN
gujaf-90	28	14	of	of	ADP
gujaf-90	28	15	those	those	PRON
gujaf-90	28	16	involved	involve	VERB
gujaf-90	28	17	in	in	ADP
gujaf-90	28	18	policy	policy	NOUN
gujaf-90	28	19	formulation	formulation	NOUN
gujaf-90	28	20	and	and	CCONJ
gujaf-90	28	21	decision	decision	NOUN
gujaf-90	28	22	making	make	VERB
gujaf-90	28	23	processes	process	NOUN
gujaf-90	28	24	of	of	ADP
gujaf-90	28	25	formal	formal	ADJ
gujaf-90	28	26	organizations	organization	NOUN
gujaf-90	28	27	,	,	PUNCT
gujaf-90	28	28	isa	isa	NOUN
gujaf-90	28	29	and	and	CCONJ
gujaf-90	28	30	muhammad	muhammad	PROPN
gujaf-90	28	31	(	(	PUNCT
gujaf-90	28	32	2015	2015	NUM
gujaf-90	28	33	)	)	PUNCT
gujaf-90	28	34	argued	argue	VERB
gujaf-90	28	35	in	in	ADP
gujaf-90	28	36	favor	favor	NOUN
gujaf-90	28	37	of	of	ADP
gujaf-90	28	38	considering	consider	VERB
gujaf-90	28	39	the	the	DET
gujaf-90	28	40	board	board	NOUN
gujaf-90	28	41	mechanisms	mechanism	NOUN
gujaf-90	28	42	,	,	PUNCT
gujaf-90	28	43	such	such	ADJ
gujaf-90	28	44	as	as	ADP
gujaf-90	28	45	board	board	NOUN
gujaf-90	28	46	size	size	NOUN
gujaf-90	28	47	,	,	PUNCT
gujaf-90	28	48	board	board	NOUN
gujaf-90	28	49	independence	independence	NOUN
gujaf-90	28	50	and	and	CCONJ
gujaf-90	28	51	managerial	managerial	ADJ
gujaf-90	28	52	ownership	ownership	NOUN
gujaf-90	28	53	as	as	ADP
gujaf-90	28	54	essential	essential	ADJ
gujaf-90	28	55	pre	pre	ADJ
gujaf-90	28	56	-	-	ADJ
gujaf-90	28	57	requisite	requisite	ADJ
gujaf-90	28	58	or	or	CCONJ
gujaf-90	28	59	determinant	determinant	ADJ
gujaf-90	28	60	factors	factor	NOUN
gujaf-90	28	61	of	of	ADP
gujaf-90	28	62	csrd	csrd	NOUN
gujaf-90	28	63	.	.	PUNCT
gujaf-90	29	1	naseem	naseem	PROPN
gujaf-90	29	2	riaz	riaz	PROPN
gujaf-90	29	3	,	,	PUNCT
gujaf-90	29	4	rehman	rehman	PROPN
gujaf-90	29	5	,	,	PUNCT
gujaf-90	29	6	ikram	ikram	NOUN
gujaf-90	29	7	,	,	PUNCT
gujaf-90	29	8	and	and	CCONJ
gujaf-90	29	9	malik	malik	PROPN
gujaf-90	29	10	(	(	PUNCT
gujaf-90	29	11	2017	2017	NUM
gujaf-90	29	12	)	)	PUNCT
gujaf-90	29	13	believed	believe	VERB
gujaf-90	29	14	that	that	SCONJ
gujaf-90	29	15	the	the	DET
gujaf-90	29	16	society	society	NOUN
gujaf-90	29	17	plays	play	VERB
gujaf-90	29	18	a	a	DET
gujaf-90	29	19	vital	vital	ADJ
gujaf-90	29	20	role	role	NOUN
gujaf-90	29	21	in	in	ADP
gujaf-90	29	22	ensuring	ensure	VERB
gujaf-90	29	23	that	that	SCONJ
gujaf-90	29	24	companies	company	NOUN
gujaf-90	29	25	are	be	AUX
gujaf-90	29	26	socially	socially	ADV
gujaf-90	29	27	responsible	responsible	ADJ
gujaf-90	29	28	and	and	CCONJ
gujaf-90	29	29	obscuring	obscure	VERB
gujaf-90	29	30	from	from	ADP
gujaf-90	29	31	irresponsible	irresponsible	ADJ
gujaf-90	29	32	activities	activity	NOUN
gujaf-90	29	33	towards	towards	ADP
gujaf-90	29	34	the	the	DET
gujaf-90	29	35	society	society	NOUN
gujaf-90	29	36	and	and	CCONJ
gujaf-90	29	37	the	the	DET
gujaf-90	29	38	environment	environment	NOUN
gujaf-90	29	39	.	.	PUNCT
gujaf-90	30	1	by	by	ADP
gujaf-90	30	2	being	be	AUX
gujaf-90	30	3	socially	socially	ADV
gujaf-90	30	4	responsible	responsible	ADJ
gujaf-90	30	5	firms	firm	NOUN
gujaf-90	30	6	may	may	AUX
gujaf-90	30	7	gain	gain	VERB
gujaf-90	30	8	competitive	competitive	ADJ
gujaf-90	30	9	advantage	advantage	NOUN
gujaf-90	30	10	over	over	ADP
gujaf-90	30	11	their	their	PRON
gujaf-90	30	12	contemporaries	contemporary	NOUN
gujaf-90	30	13	whom	whom	PRON
gujaf-90	30	14	contribute	contribute	VERB
gujaf-90	30	15	less	less	ADJ
gujaf-90	30	16	to	to	ADP
gujaf-90	30	17	their	their	PRON
gujaf-90	30	18	societies	society	NOUN
gujaf-90	30	19	.	.	PUNCT
gujaf-90	31	1	therefore	therefore	ADV
gujaf-90	31	2	,	,	PUNCT
gujaf-90	31	3	companies	company	NOUN
gujaf-90	31	4	involved	involve	VERB
gujaf-90	31	5	in	in	ADP
gujaf-90	31	6	csr	csr	NOUN
gujaf-90	31	7	activities	activity	NOUN
gujaf-90	31	8	may	may	AUX
gujaf-90	31	9	want	want	VERB
gujaf-90	31	10	to	to	PART
gujaf-90	31	11	reap	reap	VERB
gujaf-90	31	12	the	the	DET
gujaf-90	31	13	benefits	benefit	NOUN
gujaf-90	31	14	of	of	ADP
gujaf-90	31	15	their	their	PRON
gujaf-90	31	16	practice	practice	NOUN
gujaf-90	31	17	since	since	SCONJ
gujaf-90	31	18	those	those	DET
gujaf-90	31	19	practice	practice	NOUN
gujaf-90	31	20	come	come	VERB
gujaf-90	31	21	at	at	ADP
gujaf-90	31	22	a	a	DET
gujaf-90	31	23	cost	cost	NOUN
gujaf-90	31	24	which	which	PRON
gujaf-90	31	25	also	also	ADV
gujaf-90	31	26	needs	need	VERB
gujaf-90	31	27	to	to	PART
gujaf-90	31	28	be	be	AUX
gujaf-90	31	29	justified	justify	VERB
gujaf-90	31	30	by	by	ADP
gujaf-90	31	31	managers	manager	NOUN
gujaf-90	31	32	to	to	ADP
gujaf-90	31	33	their	their	PRON
gujaf-90	31	34	shareholders	shareholder	NOUN
gujaf-90	31	35	.	.	PUNCT
gujaf-90	32	1	hence	hence	ADV
gujaf-90	32	2	,	,	PUNCT
gujaf-90	32	3	the	the	DET
gujaf-90	32	4	need	need	NOUN
gujaf-90	32	5	to	to	PART
gujaf-90	32	6	disclose	disclose	VERB
gujaf-90	32	7	their	their	PRON
gujaf-90	32	8	csr	csr	NOUN
gujaf-90	32	9	activities	activity	NOUN
gujaf-90	32	10	to	to	PART
gujaf-90	32	11	inform	inform	VERB
gujaf-90	32	12	their	their	PRON
gujaf-90	32	13	stakeholders	stakeholder	NOUN
gujaf-90	32	14	of	of	ADP
gujaf-90	32	15	its	its	PRON
gujaf-90	32	16	contribution	contribution	NOUN
gujaf-90	32	17	to	to	ADP
gujaf-90	32	18	the	the	DET
gujaf-90	32	19	advancement	advancement	NOUN
gujaf-90	32	20	of	of	ADP
gujaf-90	32	21	the	the	DET
gujaf-90	32	22	society	society	NOUN
gujaf-90	32	23	.	.	PUNCT
gujaf-90	33	1	the	the	DET
gujaf-90	33	2	choice	choice	NOUN
gujaf-90	33	3	to	to	AUX
gujaf-90	33	4	either	either	CCONJ
gujaf-90	33	5	disclose	disclose	VERB
gujaf-90	33	6	or	or	CCONJ
gujaf-90	33	7	not	not	PART
gujaf-90	33	8	to	to	PART
gujaf-90	33	9	disclose	disclose	VERB
gujaf-90	33	10	more	more	ADJ
gujaf-90	33	11	information	information	NOUN
gujaf-90	33	12	with	with	ADP
gujaf-90	33	13	respect	respect	NOUN
gujaf-90	33	14	to	to	ADP
gujaf-90	33	15	csr	csr	NOUN
gujaf-90	33	16	activities	activity	NOUN
gujaf-90	33	17	largely	largely	ADV
gujaf-90	33	18	depends	depend	VERB
gujaf-90	33	19	on	on	ADP
gujaf-90	33	20	several	several	ADJ
gujaf-90	33	21	factors	factor	NOUN
gujaf-90	33	22	like	like	ADP
gujaf-90	33	23	corporate	corporate	ADJ
gujaf-90	33	24	and	and	CCONJ
gujaf-90	33	25	board	board	NOUN
gujaf-90	33	26	characteristics	characteristic	NOUN
gujaf-90	33	27	(	(	PUNCT
gujaf-90	33	28	sheila	sheila	PROPN
gujaf-90	33	29	et	et	PROPN
gujaf-90	33	30	al	al	PROPN
gujaf-90	33	31	.	.	PROPN
gujaf-90	33	32	,	,	PUNCT
gujaf-90	33	33	2012	2012	NUM
gujaf-90	33	34	)	)	PUNCT
gujaf-90	33	35	.	.	PUNCT
gujaf-90	34	1	therefore	therefore	ADV
gujaf-90	34	2	,	,	PUNCT
gujaf-90	34	3	the	the	DET
gujaf-90	34	4	code	code	NOUN
gujaf-90	34	5	on	on	ADP
gujaf-90	34	6	corporate	corporate	ADJ
gujaf-90	34	7	governance	governance	NOUN
gujaf-90	34	8	2011	2011	NUM
gujaf-90	34	9	was	be	AUX
gujaf-90	34	10	introduced	introduce	VERB
gujaf-90	34	11	in	in	ADP
gujaf-90	34	12	nigeria	nigeria	PROPN
gujaf-90	34	13	to	to	PART
gujaf-90	34	14	facilitate	facilitate	VERB
gujaf-90	34	15	quality	quality	NOUN
gujaf-90	34	16	information	information	NOUN
gujaf-90	34	17	presented	present	VERB
gujaf-90	34	18	by	by	ADP
gujaf-90	34	19	corporate	corporate	ADJ
gujaf-90	34	20	entities	entity	NOUN
gujaf-90	34	21	in	in	ADP
gujaf-90	34	22	nigeria	nigeria	PRON
gujaf-90	34	23	the	the	DET
gujaf-90	34	24	financial	financial	ADJ
gujaf-90	34	25	scandals	scandal	NOUN
gujaf-90	34	26	worldwide	worldwide	ADV
gujaf-90	34	27	,	,	PUNCT
gujaf-90	34	28	the	the	DET
gujaf-90	34	29	collapse	collapse	NOUN
gujaf-90	34	30	of	of	ADP
gujaf-90	34	31	big	big	ADJ
gujaf-90	34	32	companies	company	NOUN
gujaf-90	34	33	and	and	CCONJ
gujaf-90	34	34	the	the	DET
gujaf-90	34	35	global	global	ADJ
gujaf-90	34	36	financial	financial	ADJ
gujaf-90	34	37	crisis	crisis	NOUN
gujaf-90	34	38	have	have	AUX
gujaf-90	34	39	provided	provide	VERB
gujaf-90	34	40	clear	clear	ADJ
gujaf-90	34	41	evidence	evidence	NOUN
gujaf-90	34	42	on	on	ADP
gujaf-90	34	43	the	the	DET
gujaf-90	34	44	need	need	NOUN
gujaf-90	34	45	to	to	PART
gujaf-90	34	46	strengthened	strengthen	VERB
gujaf-90	34	47	good	good	ADJ
gujaf-90	34	48	corporate	corporate	ADJ
gujaf-90	34	49	governance	governance	NOUN
gujaf-90	34	50	practice	practice	NOUN
gujaf-90	34	51	.	.	PUNCT
gujaf-90	35	1	the	the	DET
gujaf-90	35	2	fall	fall	NOUN
gujaf-90	35	3	of	of	ADP
gujaf-90	35	4	some	some	DET
gujaf-90	35	5	big	big	ADJ
gujaf-90	35	6	firms	firm	NOUN
gujaf-90	35	7	around	around	ADP
gujaf-90	35	8	the	the	DET
gujaf-90	35	9	world	world	NOUN
gujaf-90	35	10	such	such	ADJ
gujaf-90	35	11	as	as	ADP
gujaf-90	35	12	enron	enron	PROPN
gujaf-90	35	13	(	(	PUNCT
gujaf-90	35	14	2001	2001	NUM
gujaf-90	35	15	)	)	PUNCT
gujaf-90	35	16	,	,	PUNCT
gujaf-90	35	17	worldcom	worldcom	PROPN
gujaf-90	35	18	and	and	CCONJ
gujaf-90	35	19	of	of	ADP
gujaf-90	35	20	recent	recent	ADJ
gujaf-90	35	21	the	the	DET
gujaf-90	35	22	collapse	collapse	NOUN
gujaf-90	35	23	of	of	ADP
gujaf-90	35	24	british	british	ADJ
gujaf-90	35	25	homes	home	NOUN
gujaf-90	35	26	stores	store	NOUN
gujaf-90	35	27	(	(	PUNCT
gujaf-90	35	28	bhs	bhs	PROPN
gujaf-90	35	29	)	)	PUNCT
gujaf-90	35	30	,	,	PUNCT
gujaf-90	35	31	carillion	carillion	NOUN
gujaf-90	35	32	and	and	CCONJ
gujaf-90	35	33	patisserie	patisserie	ADJ
gujaf-90	35	34	valerie	valerie	NOUN
gujaf-90	35	35	in	in	ADP
gujaf-90	35	36	2018	2018	NUM
gujaf-90	35	37	has	have	AUX
gujaf-90	35	38	resulted	result	VERB
gujaf-90	35	39	to	to	ADP
gujaf-90	35	40	loss	loss	NOUN
gujaf-90	35	41	of	of	ADP
gujaf-90	35	42	potential	potential	ADJ
gujaf-90	35	43	investors	investor	NOUN
gujaf-90	35	44	and	and	CCONJ
gujaf-90	35	45	lack	lack	NOUN
gujaf-90	35	46	of	of	ADP
gujaf-90	35	47	confidence	confidence	NOUN
gujaf-90	35	48	in	in	ADP
gujaf-90	35	49	corporate	corporate	ADJ
gujaf-90	35	50	accounting	accounting	NOUN
gujaf-90	35	51	practices	practice	NOUN
gujaf-90	35	52	and	and	CCONJ
gujaf-90	35	53	standards	standard	NOUN
gujaf-90	35	54	.	.	PUNCT
gujaf-90	36	1	this	this	DET
gujaf-90	36	2	area	area	NOUN
gujaf-90	36	3	of	of	ADP
gujaf-90	36	4	study	study	NOUN
gujaf-90	36	5	has	have	AUX
gujaf-90	36	6	also	also	ADV
gujaf-90	36	7	been	be	AUX
gujaf-90	36	8	given	give	VERB
gujaf-90	36	9	special	special	ADJ
gujaf-90	36	10	interest	interest	NOUN
gujaf-90	36	11	by	by	ADP
gujaf-90	36	12	researchers	researcher	NOUN
gujaf-90	36	13	in	in	ADP
gujaf-90	36	14	nigeria	nigeria	PRON
gujaf-90	36	15	considering	consider	VERB
gujaf-90	36	16	all	all	DET
gujaf-90	36	17	sectors	sector	NOUN
gujaf-90	36	18	of	of	ADP
gujaf-90	36	19	the	the	DET
gujaf-90	36	20	economy	economy	NOUN
gujaf-90	36	21	as	as	ADP
gujaf-90	36	22	a	a	DET
gujaf-90	36	23	result	result	NOUN
gujaf-90	36	24	of	of	ADP
gujaf-90	36	25	the	the	DET
gujaf-90	36	26	evidence	evidence	NOUN
gujaf-90	36	27	of	of	ADP
gujaf-90	36	28	financial	financial	ADJ
gujaf-90	36	29	scandals	scandal	NOUN
gujaf-90	36	30	which	which	PRON
gujaf-90	36	31	led	lead	VERB
gujaf-90	36	32	4	4	NUM
gujaf-90	36	33	to	to	ADP
gujaf-90	36	34	the	the	DET
gujaf-90	36	35	collapse	collapse	NOUN
gujaf-90	36	36	of	of	ADP
gujaf-90	36	37	some	some	DET
gujaf-90	36	38	firms	firm	NOUN
gujaf-90	36	39	like	like	ADP
gujaf-90	36	40	oceanic	oceanic	PROPN
gujaf-90	36	41	bank	bank	PROPN
gujaf-90	36	42	,	,	PUNCT
gujaf-90	36	43	afri	afri	PROPN
gujaf-90	36	44	-	-	PUNCT
gujaf-90	36	45	bank	bank	PROPN
gujaf-90	36	46	,	,	PUNCT
gujaf-90	36	47	skye	skye	PROPN
gujaf-90	36	48	bank	bank	PROPN
gujaf-90	36	49	,	,	PUNCT
gujaf-90	36	50	diamond	diamond	PROPN
gujaf-90	36	51	bank	bank	NOUN
gujaf-90	36	52	over	over	ADP
gujaf-90	36	53	the	the	DET
gujaf-90	36	54	years	year	NOUN
gujaf-90	36	55	.	.	PUNCT
gujaf-90	37	1	this	this	PRON
gujaf-90	37	2	has	have	AUX
gujaf-90	37	3	therefore	therefore	ADV
gujaf-90	37	4	necessitated	necessitate	VERB
gujaf-90	37	5	the	the	DET
gujaf-90	37	6	need	need	NOUN
gujaf-90	37	7	to	to	PART
gujaf-90	37	8	hold	hold	VERB
gujaf-90	37	9	company	company	NOUN
gujaf-90	37	10	managers	manager	NOUN
gujaf-90	37	11	responsible	responsible	ADJ
gujaf-90	37	12	to	to	ADP
gujaf-90	37	13	their	their	PRON
gujaf-90	37	14	assigned	assign	VERB
gujaf-90	37	15	duties	duty	NOUN
gujaf-90	37	16	by	by	ADP
gujaf-90	37	17	the	the	DET
gujaf-90	37	18	shareholders	shareholder	NOUN
gujaf-90	37	19	.	.	PUNCT
gujaf-90	38	1	previously	previously	ADV
gujaf-90	38	2	,	,	PUNCT
gujaf-90	38	3	there	there	PRON
gujaf-90	38	4	were	be	VERB
gujaf-90	38	5	several	several	ADJ
gujaf-90	38	6	studies	study	NOUN
gujaf-90	38	7	conducted	conduct	VERB
gujaf-90	38	8	on	on	ADP
gujaf-90	38	9	corporate	corporate	ADJ
gujaf-90	38	10	governance	governance	NOUN
gujaf-90	38	11	and	and	CCONJ
gujaf-90	38	12	corporate	corporate	ADJ
gujaf-90	38	13	social	social	ADJ
gujaf-90	38	14	responsibility	responsibility	NOUN
gujaf-90	38	15	disclosure	disclosure	NOUN
gujaf-90	38	16	in	in	ADP
gujaf-90	38	17	public	public	ADJ
gujaf-90	38	18	listed	list	VERB
gujaf-90	38	19	companies	company	NOUN
gujaf-90	38	20	globally	globally	ADV
gujaf-90	38	21	some	some	PRON
gujaf-90	38	22	of	of	ADP
gujaf-90	38	23	which	which	PRON
gujaf-90	38	24	are	be	AUX
gujaf-90	38	25	inconclusive	inconclusive	ADJ
gujaf-90	38	26	while	while	SCONJ
gujaf-90	38	27	others	other	NOUN
gujaf-90	38	28	produced	produce	VERB
gujaf-90	38	29	an	an	DET
gujaf-90	38	30	inconsistent	inconsistent	ADJ
gujaf-90	38	31	result	result	NOUN
gujaf-90	38	32	.	.	PUNCT
gujaf-90	39	1	some	some	PRON
gujaf-90	39	2	of	of	ADP
gujaf-90	39	3	these	these	DET
gujaf-90	39	4	studies	study	NOUN
gujaf-90	39	5	includes	include	VERB
gujaf-90	39	6	(	(	PUNCT
gujaf-90	39	7	shihping	shihping	NOUN
gujaf-90	39	8	&	&	CCONJ
gujaf-90	39	9	yang(2014	yang(2014	PROPN
gujaf-90	39	10	)	)	PUNCT
gujaf-90	39	11	;	;	PUNCT
gujaf-90	40	1	zhang	zhang	PROPN
gujaf-90	40	2	,	,	PUNCT
gujaf-90	40	3	zhang	zhang	PROPN
gujaf-90	40	4	and	and	CCONJ
gujaf-90	40	5	seiler	seiler	PROPN
gujaf-90	40	6	(	(	PUNCT
gujaf-90	40	7	2015	2015	NUM
gujaf-90	40	8	)	)	PUNCT
gujaf-90	40	9	,	,	PUNCT
gujaf-90	40	10	talha	talha	PROPN
gujaf-90	40	11	,	,	PUNCT
gujaf-90	40	12	christopher	christopher	PROPN
gujaf-90	40	13	&	&	CCONJ
gujaf-90	40	14	karthikeyani	karthikeyani	PROPN
gujaf-90	40	15	(	(	PUNCT
gujaf-90	40	16	2016	2016	NUM
gujaf-90	40	17	)	)	PUNCT
gujaf-90	40	18	,	,	PUNCT
gujaf-90	40	19	naseem	naseem	PROPN
gujaf-90	40	20	et	et	PROPN
gujaf-90	40	21	al	al	PROPN
gujaf-90	40	22	.	.	PROPN
gujaf-90	41	1	2017;jahid	2017;jahid	NUM
gujaf-90	41	2	,	,	PUNCT
gujaf-90	41	3	ur	ur	PROPN
gujaf-90	41	4	rashid	rashid	PROPN
gujaf-90	41	5	,	,	PUNCT
gujaf-90	41	6	hossain	hossain	PROPN
gujaf-90	41	7	,	,	PUNCT
gujaf-90	41	8	haryono	haryono	PROPN
gujaf-90	41	9	,	,	PUNCT
gujaf-90	41	10	&	&	CCONJ
gujaf-90	41	11	jatmiko	jatmiko	PROPN
gujaf-90	41	12	2020;ghabayen	2020;ghabayen	PROPN
gujaf-90	41	13	,	,	PUNCT
gujaf-90	41	14	mohamad	mohamad	PROPN
gujaf-90	41	15	&	&	CCONJ
gujaf-90	41	16	ahmad	ahmad	PROPN
gujaf-90	41	17	2016	2016	NUM
gujaf-90	41	18	:	:	PUNCT
gujaf-90	41	19	endrikat	endrikat	X
gujaf-90	41	20	et	et	NOUN
gujaf-90	41	21	al	al	PROPN
gujaf-90	41	22	2020	2020	NUM
gujaf-90	41	23	)	)	PUNCT
gujaf-90	41	24	.	.	PUNCT
gujaf-90	42	1	most	most	ADJ
gujaf-90	42	2	of	of	ADP
gujaf-90	42	3	these	these	DET
gujaf-90	42	4	studies	study	NOUN
gujaf-90	42	5	however	however	ADV
gujaf-90	42	6	,	,	PUNCT
gujaf-90	42	7	were	be	AUX
gujaf-90	42	8	carried	carry	VERB
gujaf-90	42	9	out	out	ADP
gujaf-90	42	10	in	in	ADP
gujaf-90	42	11	developed	develop	VERB
gujaf-90	42	12	countries	country	NOUN
gujaf-90	42	13	whereas	whereas	SCONJ
gujaf-90	42	14	few	few	ADJ
gujaf-90	42	15	studies	study	NOUN
gujaf-90	42	16	were	be	AUX
gujaf-90	42	17	conducted	conduct	VERB
gujaf-90	42	18	on	on	ADP
gujaf-90	42	19	developing	develop	VERB
gujaf-90	42	20	countries	country	NOUN
gujaf-90	42	21	(	(	PUNCT
gujaf-90	42	22	isa	isa	PROPN
gujaf-90	42	23	&	&	CCONJ
gujaf-90	42	24	muhammad	muhammad	PROPN
gujaf-90	42	25	,	,	PUNCT
gujaf-90	42	26	2015	2015	NUM
gujaf-90	42	27	)	)	PUNCT
gujaf-90	42	28	,	,	PUNCT
gujaf-90	42	29	akinpelu	akinpelu	NOUN
gujaf-90	42	30	et	et	PROPN
gujaf-90	42	31	al	al	PROPN
gujaf-90	42	32	.	.	PROPN
gujaf-90	42	33	,	,	PUNCT
gujaf-90	42	34	2013	2013	NUM
gujaf-90	42	35	)	)	PUNCT
gujaf-90	42	36	.	.	PUNCT
gujaf-90	43	1	as	as	ADP
gujaf-90	43	2	a	a	DET
gujaf-90	43	3	result	result	NOUN
gujaf-90	43	4	of	of	ADP
gujaf-90	43	5	inconclusive	inconclusive	ADJ
gujaf-90	43	6	findings	finding	NOUN
gujaf-90	43	7	regarding	regard	VERB
gujaf-90	43	8	the	the	DET
gujaf-90	43	9	impact	impact	NOUN
gujaf-90	43	10	of	of	ADP
gujaf-90	43	11	the	the	DET
gujaf-90	43	12	board	board	NOUN
gujaf-90	43	13	characteristics	characteristic	NOUN
gujaf-90	43	14	on	on	ADP
gujaf-90	43	15	csrd	csrd	NOUN
gujaf-90	43	16	,	,	PUNCT
gujaf-90	43	17	it	it	PRON
gujaf-90	43	18	seems	seem	VERB
gujaf-90	43	19	worthy	worthy	ADJ
gujaf-90	43	20	to	to	PART
gujaf-90	43	21	study	study	VERB
gujaf-90	43	22	those	those	DET
gujaf-90	43	23	variables	variable	NOUN
gujaf-90	43	24	in	in	ADP
gujaf-90	43	25	a	a	DET
gujaf-90	43	26	new	new	ADJ
gujaf-90	43	27	environment	environment	NOUN
gujaf-90	43	28	because	because	SCONJ
gujaf-90	43	29	of	of	ADP
gujaf-90	43	30	their	their	PRON
gujaf-90	43	31	importance	importance	NOUN
gujaf-90	43	32	in	in	ADP
gujaf-90	43	33	ensuring	ensure	VERB
gujaf-90	43	34	societal	societal	ADJ
gujaf-90	43	35	development	development	NOUN
gujaf-90	43	36	.	.	PUNCT
gujaf-90	44	1	this	this	DET
gujaf-90	44	2	paper	paper	NOUN
gujaf-90	44	3	aimed	aim	VERB
gujaf-90	44	4	to	to	PART
gujaf-90	44	5	examine	examine	VERB
gujaf-90	44	6	the	the	DET
gujaf-90	44	7	impact	impact	NOUN
gujaf-90	44	8	of	of	ADP
gujaf-90	44	9	board	board	NOUN
gujaf-90	44	10	physiognomies	physiognomy	NOUN
gujaf-90	44	11	on	on	ADP
gujaf-90	44	12	corporate	corporate	ADJ
gujaf-90	44	13	social	social	ADJ
gujaf-90	44	14	responsibility	responsibility	NOUN
gujaf-90	44	15	disclosure	disclosure	NOUN
gujaf-90	44	16	of	of	ADP
gujaf-90	44	17	listed	list	VERB
gujaf-90	44	18	oil	oil	NOUN
gujaf-90	44	19	and	and	CCONJ
gujaf-90	44	20	gas	gas	NOUN
gujaf-90	44	21	firms	firm	NOUN
gujaf-90	44	22	in	in	ADP
gujaf-90	44	23	nigeria	nigeria	PROPN
gujaf-90	44	24	.	.	PUNCT
gujaf-90	45	1	the	the	DET
gujaf-90	45	2	board	board	NOUN
gujaf-90	45	3	characteristics	characteristic	NOUN
gujaf-90	45	4	used	use	VERB
gujaf-90	45	5	in	in	ADP
gujaf-90	45	6	the	the	DET
gujaf-90	45	7	study	study	NOUN
gujaf-90	45	8	is	be	AUX
gujaf-90	45	9	proxies	proxy	NOUN
gujaf-90	45	10	by	by	ADP
gujaf-90	45	11	;	;	PUNCT
gujaf-90	45	12	foreign	foreign	ADJ
gujaf-90	45	13	directors	director	NOUN
gujaf-90	45	14	,	,	PUNCT
gujaf-90	45	15	board	board	NOUN
gujaf-90	45	16	independence	independence	NOUN
gujaf-90	45	17	,	,	PUNCT
gujaf-90	45	18	board	board	NOUN
gujaf-90	45	19	meetings	meeting	NOUN
gujaf-90	45	20	and	and	CCONJ
gujaf-90	45	21	women	woman	NOUN
gujaf-90	45	22	directors	director	NOUN
gujaf-90	45	23	.	.	PUNCT
gujaf-90	46	1	in	in	ADP
gujaf-90	46	2	line	line	NOUN
gujaf-90	46	3	with	with	ADP
gujaf-90	46	4	the	the	DET
gujaf-90	46	5	objective	objective	NOUN
gujaf-90	46	6	of	of	ADP
gujaf-90	46	7	the	the	DET
gujaf-90	46	8	study	study	NOUN
gujaf-90	46	9	,	,	PUNCT
gujaf-90	46	10	the	the	DET
gujaf-90	46	11	following	follow	VERB
gujaf-90	46	12	hypotheses	hypothesis	NOUN
gujaf-90	46	13	are	be	AUX
gujaf-90	46	14	generated	generate	VERB
gujaf-90	46	15	in	in	ADP
gujaf-90	46	16	null	null	ADJ
gujaf-90	46	17	form	form	NOUN
gujaf-90	46	18	:	:	PUNCT
gujaf-90	46	19	h01	h01	PROPN
gujaf-90	46	20	foreign	foreign	ADJ
gujaf-90	46	21	directors	director	NOUN
gujaf-90	46	22	has	have	VERB
gujaf-90	46	23	no	no	DET
gujaf-90	46	24	significant	significant	ADJ
gujaf-90	46	25	impact	impact	NOUN
gujaf-90	46	26	on	on	ADP
gujaf-90	46	27	corporate	corporate	ADJ
gujaf-90	46	28	social	social	ADJ
gujaf-90	46	29	responsibility	responsibility	NOUN
gujaf-90	46	30	disclosure	disclosure	NOUN
gujaf-90	46	31	h02	h02	PROPN
gujaf-90	46	32	board	board	NOUN
gujaf-90	46	33	independence	independence	NOUN
gujaf-90	46	34	has	have	VERB
gujaf-90	46	35	no	no	DET
gujaf-90	46	36	significant	significant	ADJ
gujaf-90	46	37	impact	impact	NOUN
gujaf-90	46	38	on	on	ADP
gujaf-90	46	39	corporate	corporate	ADJ
gujaf-90	46	40	social	social	ADJ
gujaf-90	46	41	responsibility	responsibility	NOUN
gujaf-90	46	42	disclosure	disclosure	NOUN
gujaf-90	46	43	h03	h03	PROPN
gujaf-90	46	44	board	board	NOUN
gujaf-90	46	45	meetings	meeting	NOUN
gujaf-90	46	46	has	have	VERB
gujaf-90	46	47	no	no	DET
gujaf-90	46	48	significant	significant	ADJ
gujaf-90	46	49	impact	impact	NOUN
gujaf-90	46	50	on	on	ADP
gujaf-90	46	51	corporate	corporate	ADJ
gujaf-90	46	52	social	social	ADJ
gujaf-90	46	53	responsibility	responsibility	NOUN
gujaf-90	46	54	disclosure	disclosure	NOUN
gujaf-90	46	55	h04	h04	NOUN
gujaf-90	46	56	women	woman	NOUN
gujaf-90	46	57	directors	director	NOUN
gujaf-90	46	58	has	have	VERB
gujaf-90	46	59	no	no	DET
gujaf-90	46	60	significant	significant	ADJ
gujaf-90	46	61	influence	influence	NOUN
gujaf-90	46	62	on	on	ADP
gujaf-90	46	63	corporate	corporate	ADJ
gujaf-90	46	64	social	social	ADJ
gujaf-90	46	65	responsibility	responsibility	NOUN
gujaf-90	46	66	disclosure	disclosure	VERB
gujaf-90	46	67	the	the	DET
gujaf-90	46	68	remaining	remain	VERB
gujaf-90	46	69	part	part	NOUN
gujaf-90	46	70	of	of	ADP
gujaf-90	46	71	the	the	DET
gujaf-90	46	72	paper	paper	NOUN
gujaf-90	46	73	is	be	AUX
gujaf-90	46	74	divided	divide	VERB
gujaf-90	46	75	into	into	ADP
gujaf-90	46	76	four	four	NUM
gujaf-90	46	77	sections	section	NOUN
gujaf-90	46	78	;	;	PUNCT
gujaf-90	46	79	literature	literature	NOUN
gujaf-90	46	80	review	review	NOUN
gujaf-90	46	81	and	and	CCONJ
gujaf-90	46	82	theoretical	theoretical	ADJ
gujaf-90	46	83	framework	framework	NOUN
gujaf-90	46	84	,	,	PUNCT
gujaf-90	46	85	methodology	methodology	NOUN
gujaf-90	46	86	and	and	CCONJ
gujaf-90	46	87	model	model	NOUN
gujaf-90	46	88	specification	specification	NOUN
gujaf-90	46	89	,	,	PUNCT
gujaf-90	46	90	discussion	discussion	NOUN
gujaf-90	46	91	of	of	ADP
gujaf-90	46	92	empirical	empirical	ADJ
gujaf-90	46	93	result	result	NOUN
gujaf-90	46	94	and	and	CCONJ
gujaf-90	46	95	finally	finally	ADV
gujaf-90	46	96	,	,	PUNCT
gujaf-90	46	97	conclusion	conclusion	NOUN
gujaf-90	46	98	and	and	CCONJ
gujaf-90	46	99	recommendation	recommendation	NOUN
gujaf-90	46	100	.	.	PUNCT
gujaf-90	47	1	2	2	X
gujaf-90	47	2	.	.	X
gujaf-90	47	3	literature	literature	NOUN
gujaf-90	47	4	review	review	PROPN
gujaf-90	47	5	and	and	CCONJ
gujaf-90	47	6	theoretical	theoretical	ADJ
gujaf-90	47	7	framework	framework	NOUN
gujaf-90	47	8	this	this	DET
gujaf-90	47	9	section	section	NOUN
gujaf-90	47	10	reviewed	review	VERB
gujaf-90	47	11	empirical	empirical	ADJ
gujaf-90	47	12	studies	study	NOUN
gujaf-90	47	13	that	that	PRON
gujaf-90	47	14	looked	look	VERB
gujaf-90	47	15	into	into	ADP
gujaf-90	47	16	board	board	NOUN
gujaf-90	47	17	characteristics	characteristic	NOUN
gujaf-90	47	18	(	(	PUNCT
gujaf-90	47	19	foreign	foreign	ADJ
gujaf-90	47	20	directors	director	NOUN
gujaf-90	47	21	,	,	PUNCT
gujaf-90	47	22	board	board	NOUN
gujaf-90	47	23	independence	independence	NOUN
gujaf-90	47	24	,	,	PUNCT
gujaf-90	47	25	board	board	NOUN
gujaf-90	47	26	meetings	meeting	NOUN
gujaf-90	47	27	and	and	CCONJ
gujaf-90	47	28	women	woman	NOUN
gujaf-90	47	29	directors	director	NOUN
gujaf-90	47	30	)	)	PUNCT
gujaf-90	47	31	and	and	CCONJ
gujaf-90	47	32	how	how	SCONJ
gujaf-90	47	33	they	they	PRON
gujaf-90	47	34	react	react	VERB
gujaf-90	47	35	to	to	ADP
gujaf-90	47	36	corporate	corporate	ADJ
gujaf-90	47	37	social	social	ADJ
gujaf-90	47	38	responsibility	responsibility	NOUN
gujaf-90	47	39	disclosure	disclosure	NOUN
gujaf-90	47	40	.	.	PUNCT
gujaf-90	48	1	2.1	2.1	NUM
gujaf-90	48	2	review	review	NOUN
gujaf-90	48	3	of	of	ADP
gujaf-90	48	4	related	related	ADJ
gujaf-90	48	5	empirical	empirical	ADJ
gujaf-90	48	6	literatures	literature	NOUN
gujaf-90	48	7	jahid	jahid	VERB
gujaf-90	48	8	,	,	PUNCT
gujaf-90	48	9	rashid	rashid	PROPN
gujaf-90	48	10	,	,	PUNCT
gujaf-90	48	11	hossain	hossain	PROPN
gujaf-90	48	12	,	,	PUNCT
gujaf-90	48	13	haryono	haryono	PROPN
gujaf-90	48	14	,	,	PUNCT
gujaf-90	48	15	andjatmiko	andjatmiko	NOUN
gujaf-90	48	16	(	(	PUNCT
gujaf-90	48	17	2020	2020	NUM
gujaf-90	48	18	)	)	PUNCT
gujaf-90	48	19	examined	examine	VERB
gujaf-90	48	20	the	the	DET
gujaf-90	48	21	impact	impact	NOUN
gujaf-90	48	22	of	of	ADP
gujaf-90	48	23	corporate	corporate	ADJ
gujaf-90	48	24	governance	governance	NOUN
gujaf-90	48	25	mechanisms	mechanism	NOUN
gujaf-90	48	26	on	on	ADP
gujaf-90	48	27	corporate	corporate	ADJ
gujaf-90	48	28	social	social	ADJ
gujaf-90	48	29	responsibility	responsibility	NOUN
gujaf-90	48	30	disclosure	disclosure	NOUN
gujaf-90	48	31	of	of	ADP
gujaf-90	48	32	publicly	publicly	ADV
gujaf-90	48	33	-	-	PUNCT
gujaf-90	48	34	listed	list	VERB
gujaf-90	48	35	banks	bank	NOUN
gujaf-90	48	36	in	in	ADP
gujaf-90	48	37	bangladesh‟	bangladesh‟	PROPN
gujaf-90	48	38	using	use	VERB
gujaf-90	48	39	a	a	DET
gujaf-90	48	40	sample	sample	NOUN
gujaf-90	48	41	of	of	ADP
gujaf-90	48	42	30	30	NUM
gujaf-90	48	43	publicly	publicly	ADV
gujaf-90	48	44	listed	list	VERB
gujaf-90	48	45	banks	bank	NOUN
gujaf-90	48	46	in	in	ADP
gujaf-90	48	47	bangladesh	bangladesh	NOUN
gujaf-90	48	48	over	over	ADP
gujaf-90	48	49	a	a	DET
gujaf-90	48	50	period	period	NOUN
gujaf-90	48	51	of	of	ADP
gujaf-90	48	52	6	6	NUM
gujaf-90	48	53	years	year	NOUN
gujaf-90	48	54	,	,	PUNCT
gujaf-90	48	55	from	from	ADP
gujaf-90	48	56	2013	2013	NUM
gujaf-90	48	57	-	-	SYM
gujaf-90	48	58	2018	2018	NUM
gujaf-90	48	59	.	.	PUNCT
gujaf-90	49	1	the	the	DET
gujaf-90	49	2	study	study	NOUN
gujaf-90	49	3	used	use	VERB
gujaf-90	49	4	ols	ol	NOUN
gujaf-90	49	5	regression	regression	NOUN
gujaf-90	49	6	to	to	ADP
gujaf-90	49	7	analysis	analysis	NOUN
gujaf-90	49	8	the	the	DET
gujaf-90	49	9	data	datum	NOUN
gujaf-90	49	10	collected	collect	VERB
gujaf-90	49	11	from	from	ADP
gujaf-90	49	12	the	the	DET
gujaf-90	49	13	annual	annual	ADJ
gujaf-90	49	14	report	report	NOUN
gujaf-90	49	15	and	and	CCONJ
gujaf-90	49	16	account	account	NOUN
gujaf-90	49	17	of	of	ADP
gujaf-90	49	18	the	the	DET
gujaf-90	49	19	sampled	sample	VERB
gujaf-90	49	20	banks	bank	NOUN
gujaf-90	49	21	.	.	PUNCT
gujaf-90	50	1	their	their	PRON
gujaf-90	50	2	study	study	NOUN
gujaf-90	50	3	revealed	reveal	VERB
gujaf-90	50	4	that	that	SCONJ
gujaf-90	50	5	board	board	NOUN
gujaf-90	50	6	size	size	NOUN
gujaf-90	50	7	,	,	PUNCT
gujaf-90	50	8	board	board	NOUN
gujaf-90	50	9	independence	independence	NOUN
gujaf-90	50	10	,	,	PUNCT
gujaf-90	50	11	female	female	ADJ
gujaf-90	50	12	board	board	NOUN
gujaf-90	50	13	member	member	NOUN
gujaf-90	50	14	,	,	PUNCT
gujaf-90	50	15	and	and	CCONJ
gujaf-90	50	16	foreign	foreign	ADJ
gujaf-90	50	17	directors	director	NOUN
gujaf-90	50	18	have	have	VERB
gujaf-90	50	19	a	a	DET
gujaf-90	50	20	significant	significant	ADJ
gujaf-90	50	21	and	and	CCONJ
gujaf-90	50	22	positive	positive	ADJ
gujaf-90	50	23	impact	impact	NOUN
gujaf-90	50	24	on	on	ADP
gujaf-90	50	25	csrd	csrd	NOUN
gujaf-90	50	26	.	.	PUNCT
gujaf-90	51	1	hosam	hosam	PROPN
gujaf-90	51	2	,	,	PUNCT
gujaf-90	51	3	eko	eko	PROPN
gujaf-90	51	4	and	and	CCONJ
gujaf-90	51	5	salsabila	salsabila	PROPN
gujaf-90	51	6	(	(	PUNCT
gujaf-90	51	7	2019	2019	NUM
gujaf-90	51	8	)	)	PUNCT
gujaf-90	51	9	investigated	investigate	VERB
gujaf-90	51	10	the	the	DET
gujaf-90	51	11	impact	impact	NOUN
gujaf-90	51	12	of	of	ADP
gujaf-90	51	13	corporate	corporate	ADJ
gujaf-90	51	14	social	social	ADJ
gujaf-90	51	15	responsibility	responsibility	NOUN
gujaf-90	51	16	disclosure	disclosure	NOUN
gujaf-90	51	17	and	and	CCONJ
gujaf-90	51	18	board	board	NOUN
gujaf-90	51	19	characteristics	characteristic	NOUN
gujaf-90	51	20	on	on	ADP
gujaf-90	51	21	corporate	corporate	ADJ
gujaf-90	51	22	performance	performance	NOUN
gujaf-90	51	23	of	of	ADP
gujaf-90	51	24	global	global	ADJ
gujaf-90	51	25	energy	energy	NOUN
gujaf-90	51	26	corporations	corporation	NOUN
gujaf-90	51	27	over	over	ADP
gujaf-90	51	28	a	a	DET
gujaf-90	51	29	period	period	NOUN
gujaf-90	51	30	of	of	ADP
gujaf-90	51	31	3	3	NUM
gujaf-90	51	32	years	year	NOUN
gujaf-90	51	33	.	.	PUNCT
gujaf-90	52	1	the	the	DET
gujaf-90	52	2	study	study	NOUN
gujaf-90	52	3	adopted	adopt	VERB
gujaf-90	52	4	a	a	DET
gujaf-90	52	5	quantitative	quantitative	ADJ
gujaf-90	52	6	method	method	NOUN
gujaf-90	52	7	of	of	ADP
gujaf-90	52	8	data	datum	NOUN
gujaf-90	52	9	collection	collection	NOUN
gujaf-90	52	10	which	which	PRON
gujaf-90	52	11	was	be	AUX
gujaf-90	52	12	analyzed	analyze	VERB
gujaf-90	52	13	using	use	VERB
gujaf-90	52	14	a	a	DET
gujaf-90	52	15	partial	partial	ADJ
gujaf-90	52	16	least	least	ADJ
gujaf-90	52	17	squares	square	NOUN
gujaf-90	52	18	regression	regression	NOUN
gujaf-90	52	19	.	.	PUNCT
gujaf-90	53	1	corporate	corporate	ADJ
gujaf-90	53	2	social	social	ADJ
gujaf-90	53	3	responsibility	responsibility	NOUN
gujaf-90	53	4	disclosure	disclosure	NOUN
gujaf-90	53	5	index	index	NOUN
gujaf-90	53	6	was	be	AUX
gujaf-90	53	7	used	use	VERB
gujaf-90	53	8	to	to	PART
gujaf-90	53	9	represent	represent	VERB
gujaf-90	53	10	csrd	csrd	NOUN
gujaf-90	53	11	,	,	PUNCT
gujaf-90	53	12	while	while	SCONJ
gujaf-90	53	13	board	board	NOUN
gujaf-90	53	14	independence	independence	NOUN
gujaf-90	53	15	,	,	PUNCT
gujaf-90	53	16	board	board	NOUN
gujaf-90	53	17	size	size	NOUN
gujaf-90	53	18	and	and	CCONJ
gujaf-90	53	19	gender	gender	NOUN
gujaf-90	53	20	diversity	diversity	NOUN
gujaf-90	53	21	were	be	AUX
gujaf-90	53	22	used	use	VERB
gujaf-90	53	23	to	to	ADP
gujaf-90	53	24	proxy	proxy	PROPN
gujaf-90	53	25	board	board	NOUN
gujaf-90	53	26	characteristics	characteristic	NOUN
gujaf-90	53	27	.	.	PUNCT
gujaf-90	54	1	their	their	PRON
gujaf-90	54	2	study	study	NOUN
gujaf-90	54	3	revealed	reveal	VERB
gujaf-90	54	4	that	that	SCONJ
gujaf-90	54	5	csrd	csrd	NOUN
gujaf-90	54	6	and	and	CCONJ
gujaf-90	54	7	board	board	PROPN
gujaf-90	54	8	5	5	NUM
gujaf-90	54	9	independence	independence	NOUN
gujaf-90	54	10	are	be	AUX
gujaf-90	54	11	not	not	PART
gujaf-90	54	12	significant	significant	ADJ
gujaf-90	54	13	in	in	ADP
gujaf-90	54	14	impacting	impact	VERB
gujaf-90	54	15	on	on	ADP
gujaf-90	54	16	corporate	corporate	ADJ
gujaf-90	54	17	performance	performance	NOUN
gujaf-90	54	18	.	.	PUNCT
gujaf-90	55	1	the	the	DET
gujaf-90	55	2	study	study	NOUN
gujaf-90	55	3	however	however	ADV
gujaf-90	55	4	found	find	VERB
gujaf-90	55	5	board	board	NOUN
gujaf-90	55	6	size	size	NOUN
gujaf-90	55	7	and	and	CCONJ
gujaf-90	55	8	gender	gender	NOUN
gujaf-90	55	9	diversity	diversity	NOUN
gujaf-90	55	10	to	to	PART
gujaf-90	55	11	have	have	VERB
gujaf-90	55	12	a	a	DET
gujaf-90	55	13	significant	significant	ADJ
gujaf-90	55	14	impact	impact	NOUN
gujaf-90	55	15	on	on	ADP
gujaf-90	55	16	corporate	corporate	ADJ
gujaf-90	55	17	performance	performance	NOUN
gujaf-90	55	18	.	.	PUNCT
gujaf-90	56	1	ghabayen	ghabayen	NOUN
gujaf-90	56	2	,	,	PUNCT
gujaf-90	56	3	mohamad	mohamad	PROPN
gujaf-90	56	4	and	and	CCONJ
gujaf-90	56	5	ahmad	ahmad	PROPN
gujaf-90	56	6	(	(	PUNCT
gujaf-90	56	7	2016	2016	NUM
gujaf-90	56	8	)	)	PUNCT
gujaf-90	56	9	researched	research	VERB
gujaf-90	56	10	on	on	ADP
gujaf-90	56	11	the	the	DET
gujaf-90	56	12	relationship	relationship	NOUN
gujaf-90	56	13	between	between	ADP
gujaf-90	56	14	board	board	NOUN
gujaf-90	56	15	characteristics	characteristic	NOUN
gujaf-90	56	16	and	and	CCONJ
gujaf-90	56	17	corporate	corporate	ADJ
gujaf-90	56	18	social	social	ADJ
gujaf-90	56	19	responsibility	responsibility	NOUN
gujaf-90	56	20	disclosure	disclosure	NOUN
gujaf-90	56	21	in	in	ADP
gujaf-90	56	22	the	the	DET
gujaf-90	56	23	jordanian	jordanian	ADJ
gujaf-90	56	24	banks	bank	NOUN
gujaf-90	56	25	using	use	VERB
gujaf-90	56	26	a	a	DET
gujaf-90	56	27	sample	sample	NOUN
gujaf-90	56	28	of	of	ADP
gujaf-90	56	29	147	147	NUM
gujaf-90	56	30	banks	bank	NOUN
gujaf-90	56	31	over	over	ADP
gujaf-90	56	32	the	the	DET
gujaf-90	56	33	period	period	NOUN
gujaf-90	56	34	of	of	ADP
gujaf-90	56	35	ten	ten	NUM
gujaf-90	56	36	years	year	NOUN
gujaf-90	56	37	(	(	PUNCT
gujaf-90	56	38	2004	2004	NUM
gujaf-90	56	39	-	-	SYM
gujaf-90	56	40	2013	2013	NUM
gujaf-90	56	41	)	)	PUNCT
gujaf-90	56	42	.	.	PUNCT
gujaf-90	57	1	multiple	multiple	ADJ
gujaf-90	57	2	regression	regression	NOUN
gujaf-90	57	3	was	be	AUX
gujaf-90	57	4	used	use	VERB
gujaf-90	57	5	to	to	PART
gujaf-90	57	6	examined	examine	VERB
gujaf-90	57	7	the	the	DET
gujaf-90	57	8	hypotheses	hypothesis	NOUN
gujaf-90	57	9	of	of	ADP
gujaf-90	57	10	the	the	DET
gujaf-90	57	11	study	study	NOUN
gujaf-90	57	12	.	.	PUNCT
gujaf-90	58	1	the	the	DET
gujaf-90	58	2	findings	finding	NOUN
gujaf-90	58	3	of	of	ADP
gujaf-90	58	4	the	the	DET
gujaf-90	58	5	study	study	NOUN
gujaf-90	58	6	showed	show	VERB
gujaf-90	58	7	that	that	SCONJ
gujaf-90	58	8	the	the	DET
gujaf-90	58	9	larger	large	ADJ
gujaf-90	58	10	board	board	NOUN
gujaf-90	58	11	size	size	NOUN
gujaf-90	58	12	and	and	CCONJ
gujaf-90	58	13	higher	high	ADJ
gujaf-90	58	14	level	level	NOUN
gujaf-90	58	15	of	of	ADP
gujaf-90	58	16	disclosure	disclosure	NOUN
gujaf-90	58	17	are	be	AUX
gujaf-90	58	18	correlated	correlate	VERB
gujaf-90	58	19	.	.	PUNCT
gujaf-90	59	1	however	however	ADV
gujaf-90	59	2	,	,	PUNCT
gujaf-90	59	3	low	low	ADJ
gujaf-90	59	4	level	level	NOUN
gujaf-90	59	5	of	of	ADP
gujaf-90	59	6	disclosure	disclosure	NOUN
gujaf-90	59	7	is	be	AUX
gujaf-90	59	8	associated	associate	VERB
gujaf-90	59	9	to	to	ADP
gujaf-90	59	10	higher	high	ADJ
gujaf-90	59	11	proportion	proportion	NOUN
gujaf-90	59	12	of	of	ADP
gujaf-90	59	13	independent	independent	ADJ
gujaf-90	59	14	directors	director	NOUN
gujaf-90	59	15	and	and	CCONJ
gujaf-90	59	16	institutional	institutional	ADJ
gujaf-90	59	17	directors	director	NOUN
gujaf-90	59	18	.	.	PUNCT
gujaf-90	60	1	in	in	ADP
gujaf-90	60	2	addition	addition	NOUN
gujaf-90	60	3	,	,	PUNCT
gujaf-90	60	4	female	female	ADJ
gujaf-90	60	5	director	director	NOUN
gujaf-90	60	6	is	be	AUX
gujaf-90	60	7	found	find	VERB
gujaf-90	60	8	to	to	PART
gujaf-90	60	9	negatively	negatively	ADV
gujaf-90	60	10	affect	affect	VERB
gujaf-90	60	11	the	the	DET
gujaf-90	60	12	level	level	NOUN
gujaf-90	60	13	of	of	ADP
gujaf-90	60	14	disclosure	disclosure	NOUN
gujaf-90	60	15	.	.	PUNCT
gujaf-90	61	1	usman	usman	PROPN
gujaf-90	61	2	(	(	PUNCT
gujaf-90	61	3	2019	2019	NUM
gujaf-90	61	4	)	)	PUNCT
gujaf-90	61	5	studied	study	VERB
gujaf-90	61	6	the	the	DET
gujaf-90	61	7	relationship	relationship	NOUN
gujaf-90	61	8	between	between	ADP
gujaf-90	61	9	board	board	NOUN
gujaf-90	61	10	characteristics	characteristic	NOUN
gujaf-90	61	11	and	and	CCONJ
gujaf-90	61	12	corporate	corporate	ADJ
gujaf-90	61	13	environmental	environmental	ADJ
gujaf-90	61	14	reporting	reporting	NOUN
gujaf-90	61	15	in	in	ADP
gujaf-90	61	16	nigeria	nigeria	PROPN
gujaf-90	61	17	using	use	VERB
gujaf-90	61	18	a	a	DET
gujaf-90	61	19	sample	sample	NOUN
gujaf-90	61	20	of	of	ADP
gujaf-90	61	21	24	24	NUM
gujaf-90	61	22	non	non	ADJ
gujaf-90	61	23	-	-	ADJ
gujaf-90	61	24	financial	financial	ADJ
gujaf-90	61	25	firms	firm	NOUN
gujaf-90	61	26	in	in	ADP
gujaf-90	61	27	nigeria	nigeria	PROPN
gujaf-90	61	28	for	for	ADP
gujaf-90	61	29	the	the	DET
gujaf-90	61	30	period	period	NOUN
gujaf-90	61	31	of	of	ADP
gujaf-90	61	32	2011	2011	NUM
gujaf-90	61	33	-	-	SYM
gujaf-90	61	34	2015	2015	NUM
gujaf-90	61	35	.	.	PUNCT
gujaf-90	62	1	board	board	NOUN
gujaf-90	62	2	size	size	NOUN
gujaf-90	62	3	,	,	PUNCT
gujaf-90	62	4	board	board	NOUN
gujaf-90	62	5	independence	independence	NOUN
gujaf-90	62	6	,	,	PUNCT
gujaf-90	62	7	board	board	NOUN
gujaf-90	62	8	meeting	meeting	NOUN
gujaf-90	62	9	(	(	PUNCT
gujaf-90	62	10	bm	bm	PROPN
gujaf-90	62	11	)	)	PUNCT
gujaf-90	62	12	,	,	PUNCT
gujaf-90	62	13	and	and	CCONJ
gujaf-90	62	14	risk	risk	NOUN
gujaf-90	62	15	management	management	NOUN
gujaf-90	62	16	committee	committee	NOUN
gujaf-90	62	17	composition	composition	NOUN
gujaf-90	62	18	were	be	AUX
gujaf-90	62	19	used	use	VERB
gujaf-90	62	20	to	to	PART
gujaf-90	62	21	represent	represent	VERB
gujaf-90	62	22	the	the	DET
gujaf-90	62	23	independent	independent	ADJ
gujaf-90	62	24	variable	variable	NOUN
gujaf-90	62	25	.	.	PUNCT
gujaf-90	63	1	the	the	DET
gujaf-90	63	2	study	study	NOUN
gujaf-90	63	3	revealed	reveal	VERB
gujaf-90	63	4	that	that	SCONJ
gujaf-90	63	5	,	,	PUNCT
gujaf-90	63	6	board	board	NOUN
gujaf-90	63	7	independence	independence	NOUN
gujaf-90	63	8	and	and	CCONJ
gujaf-90	63	9	board	board	NOUN
gujaf-90	63	10	meetings	meeting	NOUN
gujaf-90	63	11	are	be	AUX
gujaf-90	63	12	positive	positive	ADJ
gujaf-90	63	13	and	and	CCONJ
gujaf-90	63	14	significant	significant	ADJ
gujaf-90	63	15	in	in	ADP
gujaf-90	63	16	influencing	influence	VERB
gujaf-90	63	17	corporate	corporate	ADJ
gujaf-90	63	18	environmental	environmental	ADJ
gujaf-90	63	19	reporting	reporting	NOUN
gujaf-90	63	20	.	.	PUNCT
gujaf-90	64	1	however	however	ADV
gujaf-90	64	2	,	,	PUNCT
gujaf-90	64	3	board	board	NOUN
gujaf-90	64	4	size	size	NOUN
gujaf-90	64	5	and	and	CCONJ
gujaf-90	64	6	risk	risk	NOUN
gujaf-90	64	7	management	management	NOUN
gujaf-90	64	8	committee	committee	NOUN
gujaf-90	64	9	composition	composition	NOUN
gujaf-90	64	10	influence	influence	NOUN
gujaf-90	64	11	corporate	corporate	ADJ
gujaf-90	64	12	environmental	environmental	ADJ
gujaf-90	64	13	reporting	reporting	NOUN
gujaf-90	64	14	insignificantly	insignificantly	ADV
gujaf-90	64	15	.	.	PUNCT
gujaf-90	65	1	naseem	naseem	PROPN
gujaf-90	65	2	et	et	PROPN
gujaf-90	65	3	al	al	PROPN
gujaf-90	65	4	(	(	PUNCT
gujaf-90	65	5	2017	2017	NUM
gujaf-90	65	6	)	)	PUNCT
gujaf-90	65	7	examined	examine	VERB
gujaf-90	65	8	the	the	DET
gujaf-90	65	9	impact	impact	NOUN
gujaf-90	65	10	of	of	ADP
gujaf-90	65	11	board	board	NOUN
gujaf-90	65	12	characteristics	characteristic	NOUN
gujaf-90	65	13	on	on	ADP
gujaf-90	65	14	corporate	corporate	ADJ
gujaf-90	65	15	social	social	ADJ
gujaf-90	65	16	responsibility	responsibility	NOUN
gujaf-90	65	17	disclosure	disclosure	NOUN
gujaf-90	65	18	of	of	ADP
gujaf-90	65	19	listed	list	VERB
gujaf-90	65	20	pakistani	pakistani	ADJ
gujaf-90	65	21	companies	company	NOUN
gujaf-90	65	22	.	.	PUNCT
gujaf-90	66	1	they	they	PRON
gujaf-90	66	2	used	use	VERB
gujaf-90	66	3	a	a	DET
gujaf-90	66	4	sample	sample	NOUN
gujaf-90	66	5	of	of	ADP
gujaf-90	66	6	179	179	NUM
gujaf-90	66	7	companies	company	NOUN
gujaf-90	66	8	from	from	ADP
gujaf-90	66	9	financial	financial	ADJ
gujaf-90	66	10	and	and	CCONJ
gujaf-90	66	11	non	non	ADJ
gujaf-90	66	12	-	-	ADJ
gujaf-90	66	13	financial	financial	ADJ
gujaf-90	66	14	sectors	sector	NOUN
gujaf-90	66	15	for	for	ADP
gujaf-90	66	16	periods	period	NOUN
gujaf-90	66	17	from	from	ADP
gujaf-90	66	18	2009	2009	NUM
gujaf-90	66	19	to	to	ADP
gujaf-90	66	20	2015	2015	NUM
gujaf-90	66	21	.	.	PUNCT
gujaf-90	67	1	multiple	multiple	ADJ
gujaf-90	67	2	regression	regression	NOUN
gujaf-90	67	3	model	model	NOUN
gujaf-90	67	4	was	be	AUX
gujaf-90	67	5	used	use	VERB
gujaf-90	67	6	while	while	SCONJ
gujaf-90	67	7	a	a	DET
gujaf-90	67	8	binary	binary	ADJ
gujaf-90	67	9	logistic	logistic	ADJ
gujaf-90	67	10	regression	regression	NOUN
gujaf-90	67	11	analysis	analysis	NOUN
gujaf-90	67	12	was	be	AUX
gujaf-90	67	13	used	use	VERB
gujaf-90	67	14	to	to	PART
gujaf-90	67	15	test	test	VERB
gujaf-90	67	16	the	the	DET
gujaf-90	67	17	models	model	NOUN
gujaf-90	67	18	.	.	PUNCT
gujaf-90	68	1	the	the	DET
gujaf-90	68	2	results	result	NOUN
gujaf-90	68	3	of	of	ADP
gujaf-90	68	4	their	their	PRON
gujaf-90	68	5	study	study	NOUN
gujaf-90	68	6	revealed	reveal	VERB
gujaf-90	68	7	that	that	SCONJ
gujaf-90	68	8	board	board	NOUN
gujaf-90	68	9	size	size	NOUN
gujaf-90	68	10	,	,	PUNCT
gujaf-90	68	11	number	number	NOUN
gujaf-90	68	12	of	of	ADP
gujaf-90	68	13	meetings	meeting	NOUN
gujaf-90	68	14	and	and	CCONJ
gujaf-90	68	15	board	board	NOUN
gujaf-90	68	16	independence	independence	NOUN
gujaf-90	68	17	are	be	AUX
gujaf-90	68	18	positive	positive	ADJ
gujaf-90	68	19	and	and	CCONJ
gujaf-90	68	20	significant	significant	ADJ
gujaf-90	68	21	in	in	ADP
gujaf-90	68	22	influencing	influence	VERB
gujaf-90	68	23	corporate	corporate	ADJ
gujaf-90	68	24	social	social	ADJ
gujaf-90	68	25	responsibility	responsibility	NOUN
gujaf-90	68	26	disclosure	disclosure	NOUN
gujaf-90	68	27	.	.	PUNCT
gujaf-90	69	1	whereas	whereas	SCONJ
gujaf-90	69	2	,	,	PUNCT
gujaf-90	69	3	female	female	ADJ
gujaf-90	69	4	directors	director	NOUN
gujaf-90	69	5	on	on	ADP
gujaf-90	69	6	the	the	DET
gujaf-90	69	7	board	board	NOUN
gujaf-90	69	8	has	have	VERB
gujaf-90	69	9	an	an	DET
gujaf-90	69	10	insignificant	insignificant	ADJ
gujaf-90	69	11	impact	impact	NOUN
gujaf-90	69	12	on	on	ADP
gujaf-90	69	13	corporate	corporate	ADJ
gujaf-90	69	14	social	social	ADJ
gujaf-90	69	15	responsibility	responsibility	NOUN
gujaf-90	69	16	disclosure	disclosure	NOUN
gujaf-90	69	17	.	.	PUNCT
gujaf-90	70	1	isa	isa	PROPN
gujaf-90	70	2	and	and	CCONJ
gujaf-90	70	3	muhammad	muhammad	PROPN
gujaf-90	70	4	(	(	PUNCT
gujaf-90	70	5	2015	2015	NUM
gujaf-90	70	6	)	)	PUNCT
gujaf-90	70	7	asserted	assert	VERB
gujaf-90	70	8	the	the	DET
gujaf-90	70	9	impact	impact	NOUN
gujaf-90	70	10	of	of	ADP
gujaf-90	70	11	board	board	NOUN
gujaf-90	70	12	characteristics	characteristic	NOUN
gujaf-90	70	13	on	on	ADP
gujaf-90	70	14	corporate	corporate	ADJ
gujaf-90	70	15	social	social	ADJ
gujaf-90	70	16	responsibility	responsibility	NOUN
gujaf-90	70	17	disclosure	disclosure	NOUN
gujaf-90	70	18	of	of	ADP
gujaf-90	70	19	listed	list	VERB
gujaf-90	70	20	food	food	NOUN
gujaf-90	70	21	product	product	NOUN
gujaf-90	70	22	firms	firm	NOUN
gujaf-90	70	23	in	in	ADP
gujaf-90	70	24	nigeria	nigeria	PROPN
gujaf-90	70	25	for	for	ADP
gujaf-90	70	26	a	a	DET
gujaf-90	70	27	period	period	NOUN
gujaf-90	70	28	of	of	ADP
gujaf-90	70	29	ten	ten	NUM
gujaf-90	70	30	(	(	PUNCT
gujaf-90	70	31	10	10	NUM
gujaf-90	70	32	)	)	PUNCT
gujaf-90	70	33	years	year	NOUN
gujaf-90	70	34	2005	2005	NUM
gujaf-90	70	35	-	-	SYM
gujaf-90	70	36	2014	2014	NUM
gujaf-90	70	37	.	.	PUNCT
gujaf-90	71	1	six	six	NUM
gujaf-90	71	2	firms	firm	NOUN
gujaf-90	71	3	were	be	AUX
gujaf-90	71	4	selected	select	VERB
gujaf-90	71	5	as	as	ADP
gujaf-90	71	6	sample	sample	NOUN
gujaf-90	71	7	to	to	PART
gujaf-90	71	8	represent	represent	VERB
gujaf-90	71	9	the	the	DET
gujaf-90	71	10	population	population	NOUN
gujaf-90	71	11	.	.	PUNCT
gujaf-90	72	1	correlational	correlational	ADJ
gujaf-90	72	2	research	research	NOUN
gujaf-90	72	3	design	design	NOUN
gujaf-90	72	4	was	be	AUX
gujaf-90	72	5	used	use	VERB
gujaf-90	72	6	in	in	ADP
gujaf-90	72	7	the	the	DET
gujaf-90	72	8	study	study	NOUN
gujaf-90	72	9	.	.	PUNCT
gujaf-90	73	1	board	board	NOUN
gujaf-90	73	2	size	size	NOUN
gujaf-90	73	3	,	,	PUNCT
gujaf-90	73	4	board	board	NOUN
gujaf-90	73	5	independence	independence	NOUN
gujaf-90	73	6	,	,	PUNCT
gujaf-90	73	7	managerial	managerial	ADJ
gujaf-90	73	8	ownership	ownership	NOUN
gujaf-90	73	9	,	,	PUNCT
gujaf-90	73	10	and	and	CCONJ
gujaf-90	73	11	women	woman	NOUN
gujaf-90	73	12	on	on	ADP
gujaf-90	73	13	board	board	NOUN
gujaf-90	73	14	were	be	AUX
gujaf-90	73	15	used	use	VERB
gujaf-90	73	16	as	as	ADP
gujaf-90	73	17	proxies	proxy	NOUN
gujaf-90	73	18	of	of	ADP
gujaf-90	73	19	the	the	DET
gujaf-90	73	20	independent	independent	ADJ
gujaf-90	73	21	variable	variable	NOUN
gujaf-90	73	22	,	,	PUNCT
gujaf-90	73	23	while	while	SCONJ
gujaf-90	73	24	csr	csr	NOUN
gujaf-90	73	25	disclosure	disclosure	NOUN
gujaf-90	73	26	index	index	NOUN
gujaf-90	73	27	was	be	AUX
gujaf-90	73	28	used	use	VERB
gujaf-90	73	29	as	as	ADP
gujaf-90	73	30	the	the	DET
gujaf-90	73	31	proxy	proxy	NOUN
gujaf-90	73	32	of	of	ADP
gujaf-90	73	33	the	the	DET
gujaf-90	73	34	dependent	dependent	ADJ
gujaf-90	73	35	variable	variable	NOUN
gujaf-90	73	36	,	,	PUNCT
gujaf-90	73	37	firm	firm	ADJ
gujaf-90	73	38	size	size	NOUN
gujaf-90	73	39	was	be	AUX
gujaf-90	73	40	also	also	ADV
gujaf-90	73	41	used	use	VERB
gujaf-90	73	42	to	to	PART
gujaf-90	73	43	serve	serve	VERB
gujaf-90	73	44	as	as	ADP
gujaf-90	73	45	the	the	DET
gujaf-90	73	46	control	control	NOUN
gujaf-90	73	47	variable	variable	NOUN
gujaf-90	73	48	of	of	ADP
gujaf-90	73	49	the	the	DET
gujaf-90	73	50	study	study	NOUN
gujaf-90	73	51	.	.	PUNCT
gujaf-90	74	1	the	the	DET
gujaf-90	74	2	findings	finding	NOUN
gujaf-90	74	3	of	of	ADP
gujaf-90	74	4	the	the	DET
gujaf-90	74	5	study	study	NOUN
gujaf-90	74	6	revealed	reveal	VERB
gujaf-90	74	7	that	that	SCONJ
gujaf-90	74	8	board	board	NOUN
gujaf-90	74	9	size	size	NOUN
gujaf-90	74	10	and	and	CCONJ
gujaf-90	74	11	women	woman	NOUN
gujaf-90	74	12	on	on	ADP
gujaf-90	74	13	board	board	NOUN
gujaf-90	74	14	have	have	VERB
gujaf-90	74	15	a	a	DET
gujaf-90	74	16	significant	significant	ADJ
gujaf-90	74	17	positive	positive	ADJ
gujaf-90	74	18	association	association	NOUN
gujaf-90	74	19	with	with	ADP
gujaf-90	74	20	corporate	corporate	ADJ
gujaf-90	74	21	social	social	ADJ
gujaf-90	74	22	responsibility	responsibility	NOUN
gujaf-90	74	23	disclosure	disclosure	NOUN
gujaf-90	74	24	,	,	PUNCT
gujaf-90	74	25	while	while	SCONJ
gujaf-90	74	26	managerial	managerial	ADJ
gujaf-90	74	27	ownership	ownership	NOUN
gujaf-90	74	28	has	have	VERB
gujaf-90	74	29	a	a	DET
gujaf-90	74	30	significant	significant	ADJ
gujaf-90	74	31	negative	negative	ADJ
gujaf-90	74	32	relationship	relationship	NOUN
gujaf-90	74	33	with	with	ADP
gujaf-90	74	34	csr	csr	NOUN
gujaf-90	74	35	disclosure	disclosure	NOUN
gujaf-90	74	36	.	.	PUNCT
gujaf-90	75	1	also	also	ADV
gujaf-90	75	2	,	,	PUNCT
gujaf-90	75	3	the	the	DET
gujaf-90	75	4	result	result	NOUN
gujaf-90	75	5	showed	show	VERB
gujaf-90	75	6	that	that	SCONJ
gujaf-90	75	7	board	board	NOUN
gujaf-90	75	8	independence	independence	NOUN
gujaf-90	75	9	and	and	CCONJ
gujaf-90	75	10	firm	firm	ADJ
gujaf-90	75	11	size	size	NOUN
gujaf-90	75	12	affects	affect	VERB
gujaf-90	75	13	csr	csr	NOUN
gujaf-90	75	14	disclosure	disclosure	NOUN
gujaf-90	75	15	insignificantly	insignificantly	ADV
gujaf-90	75	16	.	.	PUNCT
gujaf-90	76	1	muhammad	muhammad	PROPN
gujaf-90	76	2	,	,	PUNCT
gujaf-90	76	3	naseem	naseem	PROPN
gujaf-90	76	4	and	and	CCONJ
gujaf-90	76	5	lina	lina	PROPN
gujaf-90	76	6	(	(	PUNCT
gujaf-90	76	7	2019	2019	NUM
gujaf-90	76	8	)	)	PUNCT
gujaf-90	76	9	conducted	conduct	VERB
gujaf-90	76	10	a	a	DET
gujaf-90	76	11	study	study	NOUN
gujaf-90	76	12	on	on	ADP
gujaf-90	76	13	the	the	DET
gujaf-90	76	14	impact	impact	NOUN
gujaf-90	76	15	of	of	ADP
gujaf-90	76	16	board	board	NOUN
gujaf-90	76	17	characteristics	characteristic	NOUN
gujaf-90	76	18	on	on	ADP
gujaf-90	76	19	the	the	DET
gujaf-90	76	20	level	level	NOUN
gujaf-90	76	21	of	of	ADP
gujaf-90	76	22	sustainability	sustainability	NOUN
gujaf-90	76	23	practices	practice	NOUN
gujaf-90	76	24	disclosure	disclosure	NOUN
gujaf-90	76	25	in	in	ADP
gujaf-90	76	26	jordanian	jordanian	ADJ
gujaf-90	76	27	commercial	commercial	ADJ
gujaf-90	76	28	banks	bank	NOUN
gujaf-90	76	29	listed	list	VERB
gujaf-90	76	30	on	on	ADP
gujaf-90	76	31	the	the	DET
gujaf-90	76	32	ase‟	ase‟	PROPN
gujaf-90	76	33	during	during	ADP
gujaf-90	76	34	periods	period	NOUN
gujaf-90	76	35	from	from	ADP
gujaf-90	76	36	2008	2008	NUM
gujaf-90	76	37	-	-	SYM
gujaf-90	76	38	2018	2018	NUM
gujaf-90	76	39	.	.	PUNCT
gujaf-90	77	1	multiple	multiple	ADJ
gujaf-90	77	2	linear	linear	PROPN
gujaf-90	77	3	regression	regression	NOUN
gujaf-90	77	4	was	be	AUX
gujaf-90	77	5	used	use	VERB
gujaf-90	77	6	the	the	DET
gujaf-90	77	7	analyzed	analyze	VERB
gujaf-90	77	8	the	the	DET
gujaf-90	77	9	relationship	relationship	NOUN
gujaf-90	77	10	between	between	ADP
gujaf-90	77	11	the	the	DET
gujaf-90	77	12	variables	variable	NOUN
gujaf-90	77	13	.	.	PUNCT
gujaf-90	78	1	board	board	NOUN
gujaf-90	78	2	characteristics	characteristic	NOUN
gujaf-90	78	3	was	be	AUX
gujaf-90	78	4	represented	represent	VERB
gujaf-90	78	5	by	by	ADP
gujaf-90	78	6	the	the	DET
gujaf-90	78	7	size	size	NOUN
gujaf-90	78	8	,	,	PUNCT
gujaf-90	78	9	independence	independence	NOUN
gujaf-90	78	10	,	,	PUNCT
gujaf-90	78	11	rewards	reward	NOUN
gujaf-90	78	12	and	and	CCONJ
gujaf-90	78	13	the	the	DET
gujaf-90	78	14	board	board	NOUN
gujaf-90	78	15	's	's	PART
gujaf-90	78	16	activity	activity	NOUN
gujaf-90	78	17	,	,	PUNCT
gujaf-90	78	18	all	all	PRON
gujaf-90	78	19	of	of	ADP
gujaf-90	78	20	which	which	PRON
gujaf-90	78	21	were	be	AUX
gujaf-90	78	22	found	find	VERB
gujaf-90	78	23	to	to	PART
gujaf-90	78	24	be	be	AUX
gujaf-90	78	25	significantly	significantly	ADV
gujaf-90	78	26	influencing	influence	VERB
gujaf-90	78	27	the	the	DET
gujaf-90	78	28	level	level	NOUN
gujaf-90	78	29	of	of	ADP
gujaf-90	78	30	sustainability	sustainability	NOUN
gujaf-90	78	31	practices	practice	NOUN
gujaf-90	78	32	disclosure	disclosure	NOUN
gujaf-90	78	33	by	by	ADP
gujaf-90	78	34	jordanian	jordanian	ADJ
gujaf-90	78	35	commercial	commercial	ADJ
gujaf-90	78	36	banks	bank	NOUN
gujaf-90	78	37	.	.	PUNCT
gujaf-90	79	1	the	the	DET
gujaf-90	79	2	study	study	NOUN
gujaf-90	79	3	recommends	recommend	VERB
gujaf-90	79	4	that	that	SCONJ
gujaf-90	79	5	;	;	PUNCT
gujaf-90	79	6	jordanian	jordanian	ADJ
gujaf-90	79	7	commercial	commercial	ADJ
gujaf-90	79	8	banks	bank	NOUN
gujaf-90	79	9	should	should	AUX
gujaf-90	79	10	increase	increase	VERB
gujaf-90	79	11	their	their	PRON
gujaf-90	79	12	level	level	NOUN
gujaf-90	79	13	of	of	ADP
gujaf-90	79	14	disclosure	disclosure	NOUN
gujaf-90	79	15	of	of	ADP
gujaf-90	79	16	sustainability	sustainability	NOUN
gujaf-90	79	17	practices	practice	NOUN
gujaf-90	79	18	.	.	PUNCT
gujaf-90	80	1	also	also	ADV
gujaf-90	80	2	,	,	PUNCT
gujaf-90	80	3	regulators	regulator	NOUN
gujaf-90	80	4	should	should	AUX
gujaf-90	80	5	expand	expand	VERB
gujaf-90	80	6	the	the	DET
gujaf-90	80	7	compulsory	compulsory	ADJ
gujaf-90	80	8	disclosure	disclosure	NOUN
gujaf-90	80	9	of	of	ADP
gujaf-90	80	10	such	such	ADJ
gujaf-90	80	11	practice	practice	NOUN
gujaf-90	80	12	and	and	CCONJ
gujaf-90	80	13	compel	compel	VERB
gujaf-90	80	14	companies	company	NOUN
gujaf-90	80	15	to	to	PART
gujaf-90	80	16	disclose	disclose	VERB
gujaf-90	80	17	additional	additional	ADJ
gujaf-90	80	18	information	information	NOUN
gujaf-90	80	19	on	on	ADP
gujaf-90	80	20	their	their	PRON
gujaf-90	80	21	financial	financial	ADJ
gujaf-90	80	22	statement	statement	NOUN
gujaf-90	80	23	.	.	PUNCT
gujaf-90	81	1	6	6	NUM
gujaf-90	81	2	pantamee	pantamee	NOUN
gujaf-90	81	3	(	(	PUNCT
gujaf-90	81	4	2014	2014	NUM
gujaf-90	81	5	)	)	PUNCT
gujaf-90	81	6	conducted	conduct	VERB
gujaf-90	81	7	a	a	DET
gujaf-90	81	8	study	study	NOUN
gujaf-90	81	9	to	to	PART
gujaf-90	81	10	determine	determine	VERB
gujaf-90	81	11	the	the	DET
gujaf-90	81	12	relationship	relationship	NOUN
gujaf-90	81	13	between	between	ADP
gujaf-90	81	14	corporate	corporate	ADJ
gujaf-90	81	15	social	social	ADJ
gujaf-90	81	16	responsibility	responsibility	NOUN
gujaf-90	81	17	disclosure	disclosure	NOUN
gujaf-90	81	18	and	and	CCONJ
gujaf-90	81	19	corporate	corporate	ADJ
gujaf-90	81	20	governance	governance	NOUN
gujaf-90	81	21	characteristics	characteristic	NOUN
gujaf-90	81	22	in	in	ADP
gujaf-90	81	23	malaysian	malaysian	ADJ
gujaf-90	81	24	public	public	ADJ
gujaf-90	81	25	listed	list	VERB
gujaf-90	81	26	companies	company	NOUN
gujaf-90	81	27	for	for	ADP
gujaf-90	81	28	year	year	NOUN
gujaf-90	81	29	(	(	PUNCT
gujaf-90	81	30	2011	2011	NUM
gujaf-90	81	31	)	)	PUNCT
gujaf-90	81	32	.	.	PUNCT
gujaf-90	82	1	30	30	NUM
gujaf-90	82	2	companies	company	NOUN
gujaf-90	82	3	were	be	AUX
gujaf-90	82	4	taken	take	VERB
gujaf-90	82	5	as	as	ADP
gujaf-90	82	6	a	a	DET
gujaf-90	82	7	sample	sample	NOUN
gujaf-90	82	8	;	;	PUNCT
gujaf-90	82	9	a	a	DET
gujaf-90	82	10	content	content	NOUN
gujaf-90	82	11	analysis	analysis	NOUN
gujaf-90	82	12	and	and	CCONJ
gujaf-90	82	13	regression	regression	NOUN
gujaf-90	82	14	analysis	analysis	NOUN
gujaf-90	82	15	were	be	AUX
gujaf-90	82	16	employed	employ	VERB
gujaf-90	82	17	.	.	PUNCT
gujaf-90	83	1	board	board	NOUN
gujaf-90	83	2	size	size	NOUN
gujaf-90	83	3	,	,	PUNCT
gujaf-90	83	4	board	board	NOUN
gujaf-90	83	5	independence	independence	NOUN
gujaf-90	83	6	,	,	PUNCT
gujaf-90	83	7	audit	audit	NOUN
gujaf-90	83	8	committee	committee	NOUN
gujaf-90	83	9	,	,	PUNCT
gujaf-90	83	10	ownership	ownership	NOUN
gujaf-90	83	11	concentration	concentration	NOUN
gujaf-90	83	12	and	and	CCONJ
gujaf-90	83	13	managerial	managerial	ADJ
gujaf-90	83	14	ownership	ownership	NOUN
gujaf-90	83	15	were	be	AUX
gujaf-90	83	16	used	use	VERB
gujaf-90	83	17	as	as	ADP
gujaf-90	83	18	a	a	DET
gujaf-90	83	19	proxy	proxy	NOUN
gujaf-90	83	20	of	of	ADP
gujaf-90	83	21	independent	independent	ADJ
gujaf-90	83	22	variable	variable	NOUN
gujaf-90	83	23	,	,	PUNCT
gujaf-90	83	24	while	while	SCONJ
gujaf-90	83	25	csr	csr	NOUN
gujaf-90	83	26	disclosure	disclosure	NOUN
gujaf-90	83	27	index	index	NOUN
gujaf-90	83	28	was	be	AUX
gujaf-90	83	29	used	use	VERB
gujaf-90	83	30	as	as	ADP
gujaf-90	83	31	dependent	dependent	ADJ
gujaf-90	83	32	variable	variable	NOUN
gujaf-90	83	33	.	.	PUNCT
gujaf-90	84	1	the	the	DET
gujaf-90	84	2	study	study	NOUN
gujaf-90	84	3	discovered	discover	VERB
gujaf-90	84	4	that	that	SCONJ
gujaf-90	84	5	,	,	PUNCT
gujaf-90	84	6	board	board	NOUN
gujaf-90	84	7	size	size	NOUN
gujaf-90	84	8	,	,	PUNCT
gujaf-90	84	9	audit	audit	NOUN
gujaf-90	84	10	committee	committee	NOUN
gujaf-90	84	11	and	and	CCONJ
gujaf-90	84	12	managerial	managerial	ADJ
gujaf-90	84	13	ownership	ownership	NOUN
gujaf-90	84	14	had	have	VERB
gujaf-90	84	15	a	a	DET
gujaf-90	84	16	negative	negative	ADJ
gujaf-90	84	17	relationship	relationship	NOUN
gujaf-90	84	18	with	with	ADP
gujaf-90	84	19	the	the	DET
gujaf-90	84	20	csr	csr	NOUN
gujaf-90	84	21	disclosure	disclosure	NOUN
gujaf-90	84	22	.	.	PUNCT
gujaf-90	85	1	also	also	ADV
gujaf-90	85	2	,	,	PUNCT
gujaf-90	85	3	the	the	DET
gujaf-90	85	4	result	result	NOUN
gujaf-90	85	5	showed	show	VERB
gujaf-90	85	6	that	that	SCONJ
gujaf-90	85	7	board	board	NOUN
gujaf-90	85	8	independence	independence	NOUN
gujaf-90	85	9	and	and	CCONJ
gujaf-90	85	10	ownership	ownership	NOUN
gujaf-90	85	11	concentration	concentration	NOUN
gujaf-90	85	12	had	have	VERB
gujaf-90	85	13	a	a	DET
gujaf-90	85	14	positive	positive	ADJ
gujaf-90	85	15	association	association	NOUN
gujaf-90	85	16	with	with	ADP
gujaf-90	85	17	csr	csr	NOUN
gujaf-90	85	18	disclosure	disclosure	NOUN
gujaf-90	85	19	.	.	PUNCT
gujaf-90	86	1	another	another	DET
gujaf-90	86	2	study	study	NOUN
gujaf-90	86	3	by	by	ADP
gujaf-90	86	4	chan	chan	PROPN
gujaf-90	86	5	,	,	PUNCT
gujaf-90	86	6	watson	watson	PROPN
gujaf-90	86	7	,	,	PUNCT
gujaf-90	86	8	and	and	CCONJ
gujaf-90	86	9	woodliff	woodliff	ADJ
gujaf-90	86	10	(	(	PUNCT
gujaf-90	86	11	2014	2014	NUM
gujaf-90	86	12	)	)	PUNCT
gujaf-90	86	13	investigated	investigate	VERB
gujaf-90	86	14	the	the	DET
gujaf-90	86	15	link	link	NOUN
gujaf-90	86	16	between	between	ADP
gujaf-90	86	17	corporate	corporate	ADJ
gujaf-90	86	18	governance	governance	NOUN
gujaf-90	86	19	quality	quality	NOUN
gujaf-90	86	20	and	and	CCONJ
gujaf-90	86	21	corporate	corporate	ADJ
gujaf-90	86	22	social	social	ADJ
gujaf-90	86	23	responsibility	responsibility	NOUN
gujaf-90	86	24	disclosures	disclosure	NOUN
gujaf-90	86	25	.	.	PUNCT
gujaf-90	87	1	222	222	NUM
gujaf-90	87	2	companies	company	NOUN
gujaf-90	87	3	listed	list	VERB
gujaf-90	87	4	in	in	ADP
gujaf-90	87	5	asx	asx	NOUN
gujaf-90	87	6	were	be	AUX
gujaf-90	87	7	sampled	sample	VERB
gujaf-90	87	8	;	;	PUNCT
gujaf-90	87	9	an	an	DET
gujaf-90	87	10	ordinary	ordinary	ADJ
gujaf-90	87	11	least	least	ADJ
gujaf-90	87	12	square	square	ADJ
gujaf-90	87	13	regression	regression	NOUN
gujaf-90	87	14	was	be	AUX
gujaf-90	87	15	employed	employ	VERB
gujaf-90	87	16	to	to	PART
gujaf-90	87	17	test	test	VERB
gujaf-90	87	18	the	the	DET
gujaf-90	87	19	relationship	relationship	NOUN
gujaf-90	87	20	.	.	PUNCT
gujaf-90	88	1	the	the	DET
gujaf-90	88	2	result	result	NOUN
gujaf-90	88	3	revealed	reveal	VERB
gujaf-90	88	4	that	that	SCONJ
gujaf-90	88	5	firms	firm	NOUN
gujaf-90	88	6	providing	provide	VERB
gujaf-90	88	7	more	more	ADJ
gujaf-90	88	8	csr	csr	NOUN
gujaf-90	88	9	information	information	NOUN
gujaf-90	88	10	had	have	VERB
gujaf-90	88	11	a	a	DET
gujaf-90	88	12	better	well	ADJ
gujaf-90	88	13	corporate	corporate	ADJ
gujaf-90	88	14	rating	rating	NOUN
gujaf-90	88	15	and	and	CCONJ
gujaf-90	88	16	were	be	AUX
gujaf-90	88	17	more	more	ADV
gujaf-90	88	18	highly	highly	ADV
gujaf-90	88	19	leveraged	leveraged	ADJ
gujaf-90	88	20	.	.	PUNCT
gujaf-90	89	1	akinpelu	akinpelu	NOUN
gujaf-90	89	2	et	et	PROPN
gujaf-90	89	3	al	al	PROPN
gujaf-90	89	4	.	.	PROPN
gujaf-90	89	5	,	,	PUNCT
gujaf-90	89	6	(	(	PUNCT
gujaf-90	89	7	2013	2013	NUM
gujaf-90	89	8	)	)	PUNCT
gujaf-90	89	9	studied	study	VERB
gujaf-90	89	10	the	the	DET
gujaf-90	89	11	interaction	interaction	NOUN
gujaf-90	89	12	between	between	ADP
gujaf-90	89	13	corporate	corporate	ADJ
gujaf-90	89	14	governance	governance	NOUN
gujaf-90	89	15	and	and	CCONJ
gujaf-90	89	16	corporate	corporate	ADJ
gujaf-90	89	17	social	social	ADJ
gujaf-90	89	18	responsibility	responsibility	NOUN
gujaf-90	89	19	disclosures	disclosure	NOUN
gujaf-90	89	20	,	,	PUNCT
gujaf-90	89	21	a	a	DET
gujaf-90	89	22	sample	sample	NOUN
gujaf-90	89	23	of	of	ADP
gujaf-90	89	24	135	135	NUM
gujaf-90	89	25	manufacturing	manufacturing	NOUN
gujaf-90	89	26	firms	firm	NOUN
gujaf-90	89	27	listed	list	VERB
gujaf-90	89	28	in	in	ADP
gujaf-90	89	29	dhaka	dhaka	PROPN
gujaf-90	89	30	stock	stock	PROPN
gujaf-90	89	31	exchange	exchange	PROPN
gujaf-90	89	32	were	be	AUX
gujaf-90	89	33	studied	study	VERB
gujaf-90	89	34	.	.	PUNCT
gujaf-90	90	1	managerial	managerial	ADJ
gujaf-90	90	2	ownership	ownership	NOUN
gujaf-90	90	3	,	,	PUNCT
gujaf-90	90	4	public	public	ADJ
gujaf-90	90	5	ownership	ownership	NOUN
gujaf-90	90	6	,	,	PUNCT
gujaf-90	90	7	board	board	NOUN
gujaf-90	90	8	independence	independence	NOUN
gujaf-90	90	9	,	,	PUNCT
gujaf-90	90	10	foreign	foreign	ADJ
gujaf-90	90	11	ownership	ownership	NOUN
gujaf-90	90	12	,	,	PUNCT
gujaf-90	90	13	ceo	ceo	NOUN
gujaf-90	90	14	duality	duality	NOUN
gujaf-90	90	15	and	and	CCONJ
gujaf-90	90	16	audit	audit	NOUN
gujaf-90	90	17	committee	committee	NOUN
gujaf-90	90	18	were	be	AUX
gujaf-90	90	19	used	use	VERB
gujaf-90	90	20	as	as	ADP
gujaf-90	90	21	proxy	proxy	NOUN
gujaf-90	90	22	for	for	ADP
gujaf-90	90	23	the	the	DET
gujaf-90	90	24	independent	independent	ADJ
gujaf-90	90	25	variable	variable	NOUN
gujaf-90	90	26	while	while	SCONJ
gujaf-90	90	27	firm‟s	firm‟s	NOUN
gujaf-90	90	28	age	age	NOUN
gujaf-90	90	29	,	,	PUNCT
gujaf-90	90	30	size	size	NOUN
gujaf-90	90	31	and	and	CCONJ
gujaf-90	90	32	return	return	VERB
gujaf-90	90	33	on	on	ADP
gujaf-90	90	34	assets	asset	NOUN
gujaf-90	90	35	(	(	PUNCT
gujaf-90	90	36	roa	roa	NOUN
gujaf-90	90	37	)	)	PUNCT
gujaf-90	90	38	were	be	AUX
gujaf-90	90	39	used	use	VERB
gujaf-90	90	40	as	as	ADP
gujaf-90	90	41	control	control	NOUN
gujaf-90	90	42	variables	variable	NOUN
gujaf-90	90	43	.	.	PUNCT
gujaf-90	91	1	the	the	DET
gujaf-90	91	2	finding	finding	NOUN
gujaf-90	91	3	of	of	ADP
gujaf-90	91	4	the	the	DET
gujaf-90	91	5	study	study	NOUN
gujaf-90	91	6	showed	show	VERB
gujaf-90	91	7	that	that	SCONJ
gujaf-90	91	8	csr	csr	NOUN
gujaf-90	91	9	disclosures	disclosure	NOUN
gujaf-90	91	10	generally	generally	ADV
gujaf-90	91	11	had	have	VERB
gujaf-90	91	12	a	a	DET
gujaf-90	91	13	negative	negative	ADJ
gujaf-90	91	14	association	association	NOUN
gujaf-90	91	15	with	with	ADP
gujaf-90	91	16	managerial	managerial	ADJ
gujaf-90	91	17	ownership	ownership	NOUN
gujaf-90	91	18	.	.	PUNCT
gujaf-90	92	1	however	however	ADV
gujaf-90	92	2	,	,	PUNCT
gujaf-90	92	3	it	it	PRON
gujaf-90	92	4	was	be	AUX
gujaf-90	92	5	discovered	discover	VERB
gujaf-90	92	6	that	that	SCONJ
gujaf-90	92	7	public	public	ADJ
gujaf-90	92	8	ownership	ownership	NOUN
gujaf-90	92	9	,	,	PUNCT
gujaf-90	92	10	foreign	foreign	ADJ
gujaf-90	92	11	ownership	ownership	NOUN
gujaf-90	92	12	,	,	PUNCT
gujaf-90	92	13	board	board	NOUN
gujaf-90	92	14	independence	independence	NOUN
gujaf-90	92	15	and	and	CCONJ
gujaf-90	92	16	presence	presence	NOUN
gujaf-90	92	17	of	of	ADP
gujaf-90	92	18	audit	audit	NOUN
gujaf-90	92	19	committee	committee	NOUN
gujaf-90	92	20	had	have	VERB
gujaf-90	92	21	a	a	DET
gujaf-90	92	22	positive	positive	ADJ
gujaf-90	92	23	significant	significant	ADJ
gujaf-90	92	24	impact	impact	NOUN
gujaf-90	92	25	on	on	ADP
gujaf-90	92	26	csr	csr	NOUN
gujaf-90	92	27	disclosures	disclosure	NOUN
gujaf-90	92	28	,	,	PUNCT
gujaf-90	92	29	but	but	CCONJ
gujaf-90	92	30	ceo	ceo	NOUN
gujaf-90	92	31	duality	duality	NOUN
gujaf-90	92	32	was	be	AUX
gujaf-90	92	33	discovered	discover	VERB
gujaf-90	92	34	to	to	PART
gujaf-90	92	35	have	have	VERB
gujaf-90	92	36	no	no	DET
gujaf-90	92	37	significant	significant	ADJ
gujaf-90	92	38	impact	impact	NOUN
gujaf-90	92	39	on	on	ADP
gujaf-90	92	40	csr	csr	NOUN
gujaf-90	92	41	disclosure	disclosure	NOUN
gujaf-90	92	42	.	.	PUNCT
gujaf-90	93	1	sufian	sufian	PROPN
gujaf-90	93	2	and	and	CCONJ
gujaf-90	93	3	zahan	zahan	PROPN
gujaf-90	93	4	(	(	PUNCT
gujaf-90	93	5	2013	2013	NUM
gujaf-90	93	6	)	)	PUNCT
gujaf-90	93	7	studied	study	VERB
gujaf-90	93	8	the	the	DET
gujaf-90	93	9	relationship	relationship	NOUN
gujaf-90	93	10	between	between	ADP
gujaf-90	93	11	ownership	ownership	NOUN
gujaf-90	93	12	structures	structure	NOUN
gujaf-90	93	13	with	with	ADP
gujaf-90	93	14	corporate	corporate	ADJ
gujaf-90	93	15	social	social	ADJ
gujaf-90	93	16	responsibility	responsibility	NOUN
gujaf-90	93	17	disclosure	disclosure	NOUN
gujaf-90	93	18	in	in	ADP
gujaf-90	93	19	bangladesh	bangladesh	NOUN
gujaf-90	93	20	for	for	ADP
gujaf-90	93	21	the	the	DET
gujaf-90	93	22	year	year	NOUN
gujaf-90	93	23	2010	2010	NUM
gujaf-90	93	24	.	.	PUNCT
gujaf-90	94	1	samples	sample	NOUN
gujaf-90	94	2	of	of	ADP
gujaf-90	94	3	70	70	NUM
gujaf-90	94	4	non	non	ADJ
gujaf-90	94	5	-	-	ADJ
gujaf-90	94	6	financial	financial	ADJ
gujaf-90	94	7	companies	company	NOUN
gujaf-90	94	8	listed	list	VERB
gujaf-90	94	9	in	in	ADP
gujaf-90	94	10	dhaka	dhaka	PROPN
gujaf-90	94	11	stock	stock	PROPN
gujaf-90	94	12	exchange	exchange	PROPN
gujaf-90	94	13	were	be	AUX
gujaf-90	94	14	studied	study	VERB
gujaf-90	94	15	.	.	PUNCT
gujaf-90	95	1	a	a	DET
gujaf-90	95	2	multivariate	multivariate	NOUN
gujaf-90	95	3	regression	regression	NOUN
gujaf-90	95	4	analysis	analysis	NOUN
gujaf-90	95	5	using	use	VERB
gujaf-90	95	6	a	a	DET
gujaf-90	95	7	statistical	statistical	ADJ
gujaf-90	95	8	package	package	NOUN
gujaf-90	95	9	of	of	ADP
gujaf-90	95	10	social	social	ADJ
gujaf-90	95	11	sciences	science	NOUN
gujaf-90	95	12	(	(	PUNCT
gujaf-90	95	13	spss	spss	PROPN
gujaf-90	95	14	)	)	PUNCT
gujaf-90	95	15	was	be	AUX
gujaf-90	95	16	employed	employ	VERB
gujaf-90	95	17	for	for	ADP
gujaf-90	95	18	the	the	DET
gujaf-90	95	19	study	study	NOUN
gujaf-90	95	20	.	.	PUNCT
gujaf-90	96	1	foreign	foreign	ADJ
gujaf-90	96	2	ownership	ownership	NOUN
gujaf-90	96	3	,	,	PUNCT
gujaf-90	96	4	board	board	NOUN
gujaf-90	96	5	size	size	NOUN
gujaf-90	96	6	and	and	CCONJ
gujaf-90	96	7	number	number	NOUN
gujaf-90	96	8	of	of	ADP
gujaf-90	96	9	outside	outside	ADJ
gujaf-90	96	10	shareholders	shareholder	NOUN
gujaf-90	96	11	were	be	AUX
gujaf-90	96	12	used	use	VERB
gujaf-90	96	13	as	as	ADP
gujaf-90	96	14	proxy	proxy	NOUN
gujaf-90	96	15	for	for	ADP
gujaf-90	96	16	independent	independent	ADJ
gujaf-90	96	17	variable	variable	NOUN
gujaf-90	96	18	.	.	PUNCT
gujaf-90	97	1	the	the	DET
gujaf-90	97	2	study	study	NOUN
gujaf-90	97	3	revealed	reveal	VERB
gujaf-90	97	4	that	that	SCONJ
gujaf-90	97	5	ownership	ownership	NOUN
gujaf-90	97	6	concentration	concentration	NOUN
gujaf-90	97	7	of	of	ADP
gujaf-90	97	8	firm	firm	NOUN
gujaf-90	97	9	had	have	VERB
gujaf-90	97	10	a	a	DET
gujaf-90	97	11	positive	positive	ADJ
gujaf-90	97	12	association	association	NOUN
gujaf-90	97	13	with	with	ADP
gujaf-90	97	14	csr	csr	NOUN
gujaf-90	97	15	disclosure	disclosure	NOUN
gujaf-90	97	16	.	.	PUNCT
gujaf-90	98	1	but	but	CCONJ
gujaf-90	98	2	the	the	DET
gujaf-90	98	3	study	study	NOUN
gujaf-90	98	4	did	do	AUX
gujaf-90	98	5	not	not	PART
gujaf-90	98	6	find	find	VERB
gujaf-90	98	7	any	any	DET
gujaf-90	98	8	association	association	NOUN
gujaf-90	98	9	with	with	ADP
gujaf-90	98	10	number	number	NOUN
gujaf-90	98	11	of	of	ADP
gujaf-90	98	12	shareholders	shareholder	NOUN
gujaf-90	98	13	,	,	PUNCT
gujaf-90	98	14	foreign	foreign	ADJ
gujaf-90	98	15	ownership	ownership	NOUN
gujaf-90	98	16	and	and	CCONJ
gujaf-90	98	17	board	board	NOUN
gujaf-90	98	18	size	size	NOUN
gujaf-90	98	19	with	with	ADP
gujaf-90	98	20	csr	csr	NOUN
gujaf-90	98	21	disclosure	disclosure	NOUN
gujaf-90	98	22	.	.	PUNCT
gujaf-90	99	1	based	base	VERB
gujaf-90	99	2	on	on	ADP
gujaf-90	99	3	the	the	DET
gujaf-90	99	4	literatures	literature	NOUN
gujaf-90	99	5	reviewed	review	VERB
gujaf-90	99	6	,	,	PUNCT
gujaf-90	99	7	it	it	PRON
gujaf-90	99	8	can	can	AUX
gujaf-90	99	9	be	be	AUX
gujaf-90	99	10	concluded	conclude	VERB
gujaf-90	99	11	that	that	SCONJ
gujaf-90	99	12	most	most	ADJ
gujaf-90	99	13	of	of	ADP
gujaf-90	99	14	the	the	DET
gujaf-90	99	15	studies	study	NOUN
gujaf-90	99	16	examining	examine	VERB
gujaf-90	99	17	the	the	DET
gujaf-90	99	18	relationship	relationship	NOUN
gujaf-90	99	19	between	between	ADP
gujaf-90	99	20	board	board	NOUN
gujaf-90	99	21	characteristics	characteristic	NOUN
gujaf-90	99	22	and	and	CCONJ
gujaf-90	99	23	csr	csr	NOUN
gujaf-90	99	24	disclosure	disclosure	NOUN
gujaf-90	99	25	were	be	AUX
gujaf-90	99	26	conducted	conduct	VERB
gujaf-90	99	27	in	in	ADP
gujaf-90	99	28	foreign	foreign	ADJ
gujaf-90	99	29	countries	country	NOUN
gujaf-90	99	30	and	and	CCONJ
gujaf-90	99	31	these	these	DET
gujaf-90	99	32	countries	country	NOUN
gujaf-90	99	33	may	may	AUX
gujaf-90	99	34	have	have	VERB
gujaf-90	99	35	different	different	ADJ
gujaf-90	99	36	environmental	environmental	ADJ
gujaf-90	99	37	context	context	NOUN
gujaf-90	99	38	and	and	CCONJ
gujaf-90	99	39	disclosure	disclosure	NOUN
gujaf-90	99	40	requirements	requirement	NOUN
gujaf-90	99	41	from	from	ADP
gujaf-90	99	42	nigeria	nigeria	PROPN
gujaf-90	99	43	.	.	PUNCT
gujaf-90	100	1	therefore	therefore	ADV
gujaf-90	100	2	,	,	PUNCT
gujaf-90	100	3	the	the	DET
gujaf-90	100	4	findings	finding	NOUN
gujaf-90	100	5	of	of	ADP
gujaf-90	100	6	these	these	DET
gujaf-90	100	7	studies	study	NOUN
gujaf-90	100	8	may	may	AUX
gujaf-90	100	9	not	not	PART
gujaf-90	100	10	be	be	AUX
gujaf-90	100	11	of	of	ADP
gujaf-90	100	12	much	much	ADJ
gujaf-90	100	13	relevance	relevance	NOUN
gujaf-90	100	14	in	in	ADP
gujaf-90	100	15	nigeria	nigeria	PROPN
gujaf-90	100	16	,	,	PUNCT
gujaf-90	100	17	hence	hence	ADV
gujaf-90	100	18	the	the	DET
gujaf-90	100	19	need	need	NOUN
gujaf-90	100	20	to	to	PART
gujaf-90	100	21	carry	carry	VERB
gujaf-90	100	22	out	out	ADP
gujaf-90	100	23	this	this	DET
gujaf-90	100	24	research	research	NOUN
gujaf-90	100	25	in	in	ADP
gujaf-90	100	26	the	the	DET
gujaf-90	100	27	nigerian	nigerian	ADJ
gujaf-90	100	28	context	context	NOUN
gujaf-90	100	29	.	.	PUNCT
gujaf-90	101	1	this	this	DET
gujaf-90	101	2	study	study	NOUN
gujaf-90	101	3	however	however	ADV
gujaf-90	101	4	aims	aim	VERB
gujaf-90	101	5	to	to	PART
gujaf-90	101	6	examine	examine	VERB
gujaf-90	101	7	the	the	DET
gujaf-90	101	8	impact	impact	NOUN
gujaf-90	101	9	of	of	ADP
gujaf-90	101	10	board	board	NOUN
gujaf-90	101	11	characteristics	characteristic	NOUN
gujaf-90	101	12	on	on	ADP
gujaf-90	101	13	csr	csr	NOUN
gujaf-90	101	14	disclosure	disclosure	NOUN
gujaf-90	101	15	of	of	ADP
gujaf-90	101	16	listed	list	VERB
gujaf-90	101	17	oil	oil	NOUN
gujaf-90	101	18	and	and	CCONJ
gujaf-90	101	19	gas	gas	NOUN
gujaf-90	101	20	firms	firm	NOUN
gujaf-90	101	21	in	in	ADP
gujaf-90	101	22	nigeria	nigeria	PROPN
gujaf-90	101	23	.	.	PUNCT
gujaf-90	102	1	this	this	DET
gujaf-90	102	2	study	study	NOUN
gujaf-90	102	3	is	be	AUX
gujaf-90	102	4	underpinned	underpin	VERB
gujaf-90	102	5	using	use	VERB
gujaf-90	102	6	the	the	DET
gujaf-90	102	7	most	most	ADV
gujaf-90	102	8	widely	widely	ADV
gujaf-90	102	9	used	use	VERB
gujaf-90	102	10	theories	theory	NOUN
gujaf-90	102	11	adopted	adopt	VERB
gujaf-90	102	12	by	by	ADP
gujaf-90	102	13	researchers	researcher	NOUN
gujaf-90	102	14	and	and	CCONJ
gujaf-90	102	15	in	in	ADP
gujaf-90	102	16	prior	prior	ADJ
gujaf-90	102	17	literatures	literature	NOUN
gujaf-90	102	18	when	when	SCONJ
gujaf-90	102	19	examining	examine	VERB
gujaf-90	102	20	the	the	DET
gujaf-90	102	21	relationship	relationship	NOUN
gujaf-90	102	22	between	between	ADP
gujaf-90	102	23	corporate	corporate	ADJ
gujaf-90	102	24	governance	governance	NOUN
gujaf-90	102	25	and	and	CCONJ
gujaf-90	102	26	corporate	corporate	ADJ
gujaf-90	102	27	social	social	ADJ
gujaf-90	102	28	responsibility	responsibility	NOUN
gujaf-90	102	29	.	.	PUNCT
gujaf-90	103	1	these	these	DET
gujaf-90	103	2	theories	theory	NOUN
gujaf-90	103	3	include	include	VERB
gujaf-90	103	4	;	;	PUNCT
gujaf-90	103	5	agency	agency	NOUN
gujaf-90	103	6	theory	theory	NOUN
gujaf-90	103	7	,	,	PUNCT
gujaf-90	103	8	stakeholder	stakeholder	NOUN
gujaf-90	103	9	theory	theory	NOUN
gujaf-90	103	10	and	and	CCONJ
gujaf-90	103	11	legitimacy	legitimacy	NOUN
gujaf-90	103	12	theory.the	theory.the	DET
gujaf-90	103	13	agency	agency	NOUN
gujaf-90	103	14	theory	theory	NOUN
gujaf-90	103	15	talks	talk	VERB
gujaf-90	103	16	about	about	ADP
gujaf-90	103	17	the	the	DET
gujaf-90	103	18	relationship	relationship	NOUN
gujaf-90	103	19	between	between	ADP
gujaf-90	103	20	owner	owner	NOUN
gujaf-90	103	21	and	and	CCONJ
gujaf-90	103	22	manager	manager	NOUN
gujaf-90	103	23	which	which	PRON
gujaf-90	103	24	is	be	AUX
gujaf-90	103	25	popularly	popularly	ADV
gujaf-90	103	26	referred	refer	VERB
gujaf-90	103	27	to	to	ADP
gujaf-90	103	28	as	as	ADP
gujaf-90	103	29	principal	principal	ADJ
gujaf-90	103	30	-	-	PUNCT
gujaf-90	103	31	agent	agent	NOUN
gujaf-90	103	32	relationship	relationship	NOUN
gujaf-90	103	33	.	.	PUNCT
gujaf-90	104	1	the	the	DET
gujaf-90	104	2	principal	principal	NOUN
gujaf-90	104	3	appoints	appoint	VERB
gujaf-90	104	4	a	a	DET
gujaf-90	104	5	person	person	NOUN
gujaf-90	104	6	known	know	VERB
gujaf-90	104	7	as	as	ADP
gujaf-90	104	8	the	the	DET
gujaf-90	104	9	agent	agent	NOUN
gujaf-90	104	10	to	to	PART
gujaf-90	104	11	carry	carry	VERB
gujaf-90	104	12	out	out	ADP
gujaf-90	104	13	some	some	DET
gujaf-90	104	14	duties	duty	NOUN
gujaf-90	104	15	on	on	ADP
gujaf-90	104	16	his	his	PRON
gujaf-90	104	17	behalf	behalf	NOUN
gujaf-90	104	18	for	for	ADP
gujaf-90	104	19	a	a	DET
gujaf-90	104	20	commission	commission	NOUN
gujaf-90	104	21	.	.	PUNCT
gujaf-90	105	1	the	the	DET
gujaf-90	105	2	agent	agent	NOUN
gujaf-90	105	3	is	be	AUX
gujaf-90	105	4	expected	expect	VERB
gujaf-90	105	5	to	to	PART
gujaf-90	105	6	carry	carry	VERB
gujaf-90	105	7	7	7	NUM
gujaf-90	105	8	out	out	ADP
gujaf-90	105	9	this	this	DET
gujaf-90	105	10	duty	duty	NOUN
gujaf-90	105	11	diligently	diligently	ADV
gujaf-90	105	12	and	and	CCONJ
gujaf-90	105	13	in	in	ADP
gujaf-90	105	14	the	the	DET
gujaf-90	105	15	best	good	ADJ
gujaf-90	105	16	interest	interest	NOUN
gujaf-90	105	17	of	of	ADP
gujaf-90	105	18	the	the	DET
gujaf-90	105	19	principal	principal	NOUN
gujaf-90	105	20	.	.	PUNCT
gujaf-90	106	1	this	this	PRON
gujaf-90	106	2	is	be	AUX
gujaf-90	106	3	however	however	ADV
gujaf-90	106	4	not	not	PART
gujaf-90	106	5	always	always	ADV
gujaf-90	106	6	the	the	DET
gujaf-90	106	7	case	case	NOUN
gujaf-90	106	8	because	because	SCONJ
gujaf-90	106	9	some	some	DET
gujaf-90	106	10	mangers	manger	NOUN
gujaf-90	106	11	(	(	PUNCT
gujaf-90	106	12	agents	agent	NOUN
gujaf-90	106	13	)	)	PUNCT
gujaf-90	106	14	seem	seem	VERB
gujaf-90	106	15	to	to	PART
gujaf-90	106	16	pursue	pursue	VERB
gujaf-90	106	17	their	their	PRON
gujaf-90	106	18	personal	personal	ADJ
gujaf-90	106	19	interests	interest	NOUN
gujaf-90	106	20	rather	rather	ADV
gujaf-90	106	21	the	the	DET
gujaf-90	106	22	interest	interest	NOUN
gujaf-90	106	23	of	of	ADP
gujaf-90	106	24	the	the	DET
gujaf-90	106	25	owner	owner	NOUN
gujaf-90	106	26	.	.	PUNCT
gujaf-90	107	1	the	the	DET
gujaf-90	107	2	delegation	delegation	NOUN
gujaf-90	107	3	of	of	ADP
gujaf-90	107	4	duties	duty	NOUN
gujaf-90	107	5	by	by	ADP
gujaf-90	107	6	the	the	DET
gujaf-90	107	7	principal	principal	NOUN
gujaf-90	107	8	and	and	CCONJ
gujaf-90	107	9	separation	separation	NOUN
gujaf-90	107	10	of	of	ADP
gujaf-90	107	11	ownership	ownership	NOUN
gujaf-90	107	12	result	result	NOUN
gujaf-90	107	13	as	as	ADV
gujaf-90	107	14	well	well	ADV
gujaf-90	107	15	as	as	ADP
gujaf-90	107	16	the	the	DET
gujaf-90	107	17	conflict	conflict	NOUN
gujaf-90	107	18	of	of	ADP
gujaf-90	107	19	interest	interest	NOUN
gujaf-90	107	20	results	result	NOUN
gujaf-90	107	21	in	in	ADP
gujaf-90	107	22	what	what	PRON
gujaf-90	107	23	is	be	AUX
gujaf-90	107	24	called	call	VERB
gujaf-90	107	25	agency	agency	NOUN
gujaf-90	107	26	cost	cost	NOUN
gujaf-90	107	27	problem	problem	NOUN
gujaf-90	107	28	.	.	PUNCT
gujaf-90	108	1	according	accord	VERB
gujaf-90	108	2	to	to	ADP
gujaf-90	108	3	jensen	jensen	PROPN
gujaf-90	108	4	and	and	CCONJ
gujaf-90	108	5	meckling	meckling	NOUN
gujaf-90	108	6	(	(	PUNCT
gujaf-90	108	7	1976	1976	NUM
gujaf-90	108	8	)	)	PUNCT
gujaf-90	108	9	,	,	PUNCT
gujaf-90	108	10	agency	agency	NOUN
gujaf-90	108	11	costs	cost	NOUN
gujaf-90	108	12	that	that	PRON
gujaf-90	108	13	are	be	AUX
gujaf-90	108	14	being	be	AUX
gujaf-90	108	15	borne	bear	VERB
gujaf-90	108	16	by	by	ADP
gujaf-90	108	17	managers	manager	NOUN
gujaf-90	108	18	may	may	AUX
gujaf-90	108	19	motivate	motivate	VERB
gujaf-90	108	20	them	they	PRON
gujaf-90	108	21	to	to	PART
gujaf-90	108	22	voluntarily	voluntarily	ADV
gujaf-90	108	23	disclose	disclose	VERB
gujaf-90	108	24	corporate	corporate	ADJ
gujaf-90	108	25	environmental	environmental	ADJ
gujaf-90	108	26	information	information	NOUN
gujaf-90	108	27	to	to	PART
gujaf-90	108	28	reduce	reduce	VERB
gujaf-90	108	29	agency	agency	NOUN
gujaf-90	108	30	costs	cost	NOUN
gujaf-90	108	31	.	.	PUNCT
gujaf-90	109	1	larger	large	ADJ
gujaf-90	109	2	information	information	NOUN
gujaf-90	109	3	asymmetry	asymmetry	NOUN
gujaf-90	109	4	would	would	AUX
gujaf-90	109	5	also	also	ADV
gujaf-90	109	6	exist	exist	VERB
gujaf-90	109	7	between	between	ADP
gujaf-90	109	8	managers	manager	NOUN
gujaf-90	109	9	and	and	CCONJ
gujaf-90	109	10	shareholders	shareholder	NOUN
gujaf-90	109	11	if	if	SCONJ
gujaf-90	109	12	managers	manager	NOUN
gujaf-90	109	13	do	do	AUX
gujaf-90	109	14	not	not	PART
gujaf-90	109	15	reveal	reveal	VERB
gujaf-90	109	16	more	more	ADJ
gujaf-90	109	17	information	information	NOUN
gujaf-90	109	18	that	that	PRON
gujaf-90	109	19	would	would	AUX
gujaf-90	109	20	benefit	benefit	VERB
gujaf-90	109	21	the	the	DET
gujaf-90	109	22	stakeholders	stakeholder	NOUN
gujaf-90	109	23	(	(	PUNCT
gujaf-90	109	24	gantyowati&nugraheni	gantyowati&nugraheni	NOUN
gujaf-90	109	25	,	,	PUNCT
gujaf-90	109	26	2014	2014	NUM
gujaf-90	109	27	)	)	PUNCT
gujaf-90	109	28	.	.	PUNCT
gujaf-90	110	1	the	the	DET
gujaf-90	110	2	main	main	ADJ
gujaf-90	110	3	aim	aim	NOUN
gujaf-90	110	4	of	of	ADP
gujaf-90	110	5	the	the	DET
gujaf-90	110	6	agency	agency	NOUN
gujaf-90	110	7	theory	theory	NOUN
gujaf-90	110	8	is	be	AUX
gujaf-90	110	9	to	to	PART
gujaf-90	110	10	reduce	reduce	VERB
gujaf-90	110	11	the	the	DET
gujaf-90	110	12	agency	agency	NOUN
gujaf-90	110	13	cost	cost	NOUN
gujaf-90	110	14	by	by	ADP
gujaf-90	110	15	creating	create	VERB
gujaf-90	110	16	some	some	DET
gujaf-90	110	17	internal	internal	ADJ
gujaf-90	110	18	control	control	NOUN
gujaf-90	110	19	mechanisms	mechanism	NOUN
gujaf-90	110	20	.	.	PUNCT
gujaf-90	111	1	these	these	DET
gujaf-90	111	2	internal	internal	ADJ
gujaf-90	111	3	control	control	NOUN
gujaf-90	111	4	mechanisms	mechanism	NOUN
gujaf-90	111	5	could	could	AUX
gujaf-90	111	6	be	be	AUX
gujaf-90	111	7	forming	form	VERB
gujaf-90	111	8	a	a	DET
gujaf-90	111	9	financial	financial	ADJ
gujaf-90	111	10	incentive	incentive	NOUN
gujaf-90	111	11	scheme	scheme	NOUN
gujaf-90	111	12	to	to	PART
gujaf-90	111	13	align	align	VERB
gujaf-90	111	14	the	the	DET
gujaf-90	111	15	interests	interest	NOUN
gujaf-90	111	16	of	of	ADP
gujaf-90	111	17	both	both	CCONJ
gujaf-90	111	18	the	the	DET
gujaf-90	111	19	principal	principal	NOUN
gujaf-90	111	20	and	and	CCONJ
gujaf-90	111	21	the	the	DET
gujaf-90	111	22	agent	agent	NOUN
gujaf-90	111	23	or	or	CCONJ
gujaf-90	111	24	form	form	VERB
gujaf-90	111	25	some	some	DET
gujaf-90	111	26	governance	governance	NOUN
gujaf-90	111	27	structures	structure	NOUN
gujaf-90	111	28	that	that	PRON
gujaf-90	111	29	will	will	AUX
gujaf-90	111	30	enable	enable	VERB
gujaf-90	111	31	the	the	DET
gujaf-90	111	32	board	board	NOUN
gujaf-90	111	33	of	of	ADP
gujaf-90	111	34	directors	director	NOUN
gujaf-90	111	35	the	the	DET
gujaf-90	111	36	audit	audit	NOUN
gujaf-90	111	37	the	the	DET
gujaf-90	111	38	activities	activity	NOUN
gujaf-90	111	39	of	of	ADP
gujaf-90	111	40	the	the	DET
gujaf-90	111	41	business	business	NOUN
gujaf-90	111	42	and	and	CCONJ
gujaf-90	111	43	evaluate	evaluate	VERB
gujaf-90	111	44	the	the	DET
gujaf-90	111	45	performance	performance	NOUN
gujaf-90	111	46	of	of	ADP
gujaf-90	111	47	the	the	DET
gujaf-90	111	48	agents	agent	NOUN
gujaf-90	111	49	(	(	PUNCT
gujaf-90	111	50	managers	manager	NOUN
gujaf-90	111	51	)	)	PUNCT
gujaf-90	111	52	.	.	PUNCT
gujaf-90	112	1	stakeholder	stakeholder	NOUN
gujaf-90	112	2	theory	theory	NOUN
gujaf-90	112	3	is	be	AUX
gujaf-90	112	4	a	a	DET
gujaf-90	112	5	theory	theory	NOUN
gujaf-90	112	6	that	that	PRON
gujaf-90	112	7	looks	look	VERB
gujaf-90	112	8	at	at	ADP
gujaf-90	112	9	the	the	DET
gujaf-90	112	10	core	core	NOUN
gujaf-90	112	11	value	value	NOUN
gujaf-90	112	12	and	and	CCONJ
gujaf-90	112	13	giving	give	VERB
gujaf-90	112	14	back	back	ADP
gujaf-90	112	15	to	to	ADP
gujaf-90	112	16	the	the	DET
gujaf-90	112	17	environment	environment	NOUN
gujaf-90	112	18	as	as	ADP
gujaf-90	112	19	a	a	DET
gujaf-90	112	20	rudiment	rudiment	NOUN
gujaf-90	112	21	of	of	ADP
gujaf-90	112	22	carrying	carry	VERB
gujaf-90	112	23	out	out	ADP
gujaf-90	112	24	business	business	NOUN
gujaf-90	112	25	.	.	PUNCT
gujaf-90	113	1	freeman	freeman	NOUN
gujaf-90	113	2	(	(	PUNCT
gujaf-90	113	3	1984	1984	NUM
gujaf-90	113	4	)	)	PUNCT
gujaf-90	113	5	defines	define	VERB
gujaf-90	113	6	stakeholder	stakeholder	NOUN
gujaf-90	113	7	as	as	ADP
gujaf-90	113	8	“	"	PUNCT
gujaf-90	113	9	any	any	DET
gujaf-90	113	10	group	group	NOUN
gujaf-90	113	11	or	or	CCONJ
gujaf-90	113	12	individual	individual	NOUN
gujaf-90	113	13	who	who	PRON
gujaf-90	113	14	can	can	AUX
gujaf-90	113	15	affect	affect	VERB
gujaf-90	113	16	or	or	CCONJ
gujaf-90	113	17	is	be	AUX
gujaf-90	113	18	affected	affect	VERB
gujaf-90	113	19	by	by	ADP
gujaf-90	113	20	the	the	DET
gujaf-90	113	21	achievement	achievement	NOUN
gujaf-90	113	22	of	of	ADP
gujaf-90	113	23	the	the	DET
gujaf-90	113	24	organization‟s	organization‟s	NOUN
gujaf-90	113	25	objectives	objective	NOUN
gujaf-90	113	26	”	"	PUNCT
gujaf-90	113	27	.	.	PUNCT
gujaf-90	114	1	the	the	DET
gujaf-90	114	2	management	management	NOUN
gujaf-90	114	3	and	and	CCONJ
gujaf-90	114	4	the	the	DET
gujaf-90	114	5	protection	protection	NOUN
gujaf-90	114	6	of	of	ADP
gujaf-90	114	7	the	the	DET
gujaf-90	114	8	interest	interest	NOUN
gujaf-90	114	9	of	of	ADP
gujaf-90	114	10	these	these	DET
gujaf-90	114	11	stakeholders	stakeholder	NOUN
gujaf-90	114	12	are	be	AUX
gujaf-90	114	13	left	leave	VERB
gujaf-90	114	14	in	in	ADP
gujaf-90	114	15	the	the	DET
gujaf-90	114	16	hands	hand	NOUN
gujaf-90	114	17	of	of	ADP
gujaf-90	114	18	managers	manager	NOUN
gujaf-90	114	19	of	of	ADP
gujaf-90	114	20	the	the	DET
gujaf-90	114	21	company	company	NOUN
gujaf-90	114	22	.	.	PUNCT
gujaf-90	115	1	the	the	DET
gujaf-90	115	2	managers	manager	NOUN
gujaf-90	115	3	should	should	AUX
gujaf-90	115	4	on	on	ADP
gujaf-90	115	5	one	one	NUM
gujaf-90	115	6	hand	hand	NOUN
gujaf-90	115	7	manage	manage	VERB
gujaf-90	115	8	the	the	DET
gujaf-90	115	9	corporation‟s	corporation‟s	NOUN
gujaf-90	115	10	activities	activity	NOUN
gujaf-90	115	11	by	by	ADP
gujaf-90	115	12	protecting	protect	VERB
gujaf-90	115	13	the	the	DET
gujaf-90	115	14	interest	interest	NOUN
gujaf-90	115	15	of	of	ADP
gujaf-90	115	16	the	the	DET
gujaf-90	115	17	stakeholders	stakeholder	NOUN
gujaf-90	115	18	and	and	CCONJ
gujaf-90	115	19	should	should	AUX
gujaf-90	115	20	on	on	ADP
gujaf-90	115	21	the	the	DET
gujaf-90	115	22	other	other	ADJ
gujaf-90	115	23	hand	hand	NOUN
gujaf-90	115	24	serve	serve	VERB
gujaf-90	115	25	as	as	ADP
gujaf-90	115	26	agents	agent	NOUN
gujaf-90	115	27	of	of	ADP
gujaf-90	115	28	the	the	DET
gujaf-90	115	29	shareholders	shareholder	NOUN
gujaf-90	115	30	,	,	PUNCT
gujaf-90	115	31	this	this	PRON
gujaf-90	115	32	is	be	AUX
gujaf-90	115	33	to	to	PART
gujaf-90	115	34	ensure	ensure	VERB
gujaf-90	115	35	survival	survival	NOUN
gujaf-90	115	36	of	of	ADP
gujaf-90	115	37	the	the	DET
gujaf-90	115	38	company	company	NOUN
gujaf-90	115	39	and	and	CCONJ
gujaf-90	115	40	safeguard	safeguard	VERB
gujaf-90	115	41	the	the	DET
gujaf-90	115	42	interest	interest	NOUN
gujaf-90	115	43	of	of	ADP
gujaf-90	115	44	all	all	DET
gujaf-90	115	45	groups	group	NOUN
gujaf-90	115	46	.	.	PUNCT
gujaf-90	116	1	the	the	DET
gujaf-90	116	2	implementation	implementation	NOUN
gujaf-90	116	3	of	of	ADP
gujaf-90	116	4	stakeholder	stakeholder	NOUN
gujaf-90	116	5	theory	theory	NOUN
gujaf-90	116	6	could	could	AUX
gujaf-90	116	7	assist	assist	VERB
gujaf-90	116	8	firms	firm	NOUN
gujaf-90	116	9	in	in	ADP
gujaf-90	116	10	strengthening	strengthen	VERB
gujaf-90	116	11	to	to	ADP
gujaf-90	116	12	their	their	PRON
gujaf-90	116	13	grasp	grasp	NOUN
gujaf-90	116	14	of	of	ADP
gujaf-90	116	15	sustainability	sustainability	NOUN
gujaf-90	116	16	reporting	reporting	NOUN
gujaf-90	116	17	activities	activity	NOUN
gujaf-90	116	18	,	,	PUNCT
gujaf-90	116	19	because	because	SCONJ
gujaf-90	116	20	to	to	ADP
gujaf-90	116	21	their	their	PRON
gujaf-90	116	22	high	high	ADJ
gujaf-90	116	23	concentration	concentration	NOUN
gujaf-90	116	24	on	on	ADP
gujaf-90	116	25	the	the	DET
gujaf-90	116	26	social	social	ADJ
gujaf-90	116	27	aspects	aspect	NOUN
gujaf-90	116	28	of	of	ADP
gujaf-90	116	29	sustainability	sustainability	NOUN
gujaf-90	116	30	.	.	PUNCT
gujaf-90	117	1	stakeholder	stakeholder	NOUN
gujaf-90	117	2	theory	theory	NOUN
gujaf-90	117	3	has	have	AUX
gujaf-90	117	4	been	be	AUX
gujaf-90	117	5	extremely	extremely	ADV
gujaf-90	117	6	used	use	VERB
gujaf-90	117	7	in	in	ADP
gujaf-90	117	8	csr	csr	NOUN
gujaf-90	117	9	studies	study	NOUN
gujaf-90	117	10	,	,	PUNCT
gujaf-90	117	11	and	and	CCONJ
gujaf-90	117	12	because	because	SCONJ
gujaf-90	117	13	sustainability	sustainability	NOUN
gujaf-90	117	14	report	report	NOUN
gujaf-90	117	15	and	and	CCONJ
gujaf-90	117	16	other	other	ADJ
gujaf-90	117	17	disclosures	disclosure	NOUN
gujaf-90	117	18	are	be	AUX
gujaf-90	117	19	a	a	DET
gujaf-90	117	20	two	two	NUM
gujaf-90	117	21	-	-	PUNCT
gujaf-90	117	22	way	way	NOUN
gujaf-90	117	23	communication	communication	NOUN
gujaf-90	117	24	between	between	ADP
gujaf-90	117	25	the	the	DET
gujaf-90	117	26	firm	firm	NOUN
gujaf-90	117	27	and	and	CCONJ
gujaf-90	117	28	its	its	PRON
gujaf-90	117	29	basic	basic	ADJ
gujaf-90	117	30	stakeholders	stakeholder	NOUN
gujaf-90	117	31	(	(	PUNCT
gujaf-90	117	32	gray	gray	VERB
gujaf-90	117	33	et	et	PROPN
gujaf-90	117	34	al	al	PROPN
gujaf-90	117	35	.	.	PROPN
gujaf-90	117	36	,	,	PUNCT
gujaf-90	117	37	1995	1995	NUM
gujaf-90	117	38	)	)	PUNCT
gujaf-90	117	39	.	.	PUNCT
gujaf-90	118	1	legitimacy	legitimacy	NOUN
gujaf-90	118	2	theory	theory	NOUN
gujaf-90	118	3	is	be	AUX
gujaf-90	118	4	seen	see	VERB
gujaf-90	118	5	as	as	ADP
gujaf-90	118	6	the	the	DET
gujaf-90	118	7	most	most	ADV
gujaf-90	118	8	thriving	thriving	ADJ
gujaf-90	118	9	theory	theory	NOUN
gujaf-90	118	10	that	that	PRON
gujaf-90	118	11	explains	explain	VERB
gujaf-90	118	12	voluntary	voluntary	ADJ
gujaf-90	118	13	disclosure	disclosure	NOUN
gujaf-90	118	14	.	.	PUNCT
gujaf-90	119	1	it	it	PRON
gujaf-90	119	2	posits	posit	VERB
gujaf-90	119	3	the	the	DET
gujaf-90	119	4	existence	existence	NOUN
gujaf-90	119	5	of	of	ADP
gujaf-90	119	6	a	a	DET
gujaf-90	119	7	relationship	relationship	NOUN
gujaf-90	119	8	between	between	ADP
gujaf-90	119	9	firms	firm	NOUN
gujaf-90	119	10	and	and	CCONJ
gujaf-90	119	11	the	the	DET
gujaf-90	119	12	society	society	NOUN
gujaf-90	119	13	they	they	PRON
gujaf-90	119	14	operate	operate	VERB
gujaf-90	119	15	.	.	PUNCT
gujaf-90	120	1	it	it	PRON
gujaf-90	120	2	expands	expand	VERB
gujaf-90	120	3	the	the	DET
gujaf-90	120	4	principal	principal	ADJ
gujaf-90	120	5	-	-	PUNCT
gujaf-90	120	6	agent	agent	NOUN
gujaf-90	120	7	relationship	relationship	NOUN
gujaf-90	120	8	to	to	PART
gujaf-90	120	9	cover	cover	VERB
gujaf-90	120	10	other	other	ADJ
gujaf-90	120	11	stakeholder	stakeholder	NOUN
gujaf-90	120	12	.	.	PUNCT
gujaf-90	121	1	in	in	ADP
gujaf-90	121	2	order	order	NOUN
gujaf-90	121	3	to	to	PART
gujaf-90	121	4	maintain	maintain	VERB
gujaf-90	121	5	their	their	PRON
gujaf-90	121	6	claim	claim	NOUN
gujaf-90	121	7	on	on	ADP
gujaf-90	121	8	legitimacy	legitimacy	NOUN
gujaf-90	121	9	,	,	PUNCT
gujaf-90	121	10	managers	manager	NOUN
gujaf-90	121	11	are	be	AUX
gujaf-90	121	12	willing	willing	ADJ
gujaf-90	121	13	to	to	PART
gujaf-90	121	14	disclose	disclose	VERB
gujaf-90	121	15	their	their	PRON
gujaf-90	121	16	csr	csr	NOUN
gujaf-90	121	17	activities	activity	NOUN
gujaf-90	121	18	and	and	CCONJ
gujaf-90	121	19	other	other	ADJ
gujaf-90	121	20	related	related	ADJ
gujaf-90	121	21	information	information	NOUN
gujaf-90	121	22	.	.	PUNCT
gujaf-90	122	1	also	also	ADV
gujaf-90	122	2	,	,	PUNCT
gujaf-90	122	3	legitimacy	legitimacy	NOUN
gujaf-90	122	4	theory	theory	NOUN
gujaf-90	122	5	is	be	AUX
gujaf-90	122	6	significant	significant	ADJ
gujaf-90	122	7	in	in	ADP
gujaf-90	122	8	societal	societal	ADJ
gujaf-90	122	9	acceptance	acceptance	NOUN
gujaf-90	122	10	will	will	AUX
gujaf-90	122	11	help	help	VERB
gujaf-90	122	12	in	in	ADP
gujaf-90	122	13	the	the	DET
gujaf-90	122	14	long	long	ADJ
gujaf-90	122	15	term	term	NOUN
gujaf-90	122	16	survival	survival	NOUN
gujaf-90	122	17	of	of	ADP
gujaf-90	122	18	the	the	DET
gujaf-90	122	19	company	company	NOUN
gujaf-90	122	20	.	.	PUNCT
gujaf-90	123	1	prior	prior	ADJ
gujaf-90	123	2	literatures	literature	NOUN
gujaf-90	123	3	(	(	PUNCT
gujaf-90	123	4	cormier	cormier	NOUN
gujaf-90	123	5	&	&	CCONJ
gujaf-90	123	6	magnan	magnan	PROPN
gujaf-90	123	7	,	,	PUNCT
gujaf-90	123	8	2015	2015	NUM
gujaf-90	123	9	;	;	PUNCT
gujaf-90	123	10	woodward	woodward	PROPN
gujaf-90	123	11	,	,	PUNCT
gujaf-90	123	12	edwards	edwards	PROPN
gujaf-90	123	13	&	&	CCONJ
gujaf-90	123	14	birkin	birkin	PROPN
gujaf-90	123	15	,	,	PUNCT
gujaf-90	123	16	1996	1996	NUM
gujaf-90	123	17	)	)	PUNCT
gujaf-90	123	18	claimed	claim	VERB
gujaf-90	123	19	that	that	SCONJ
gujaf-90	123	20	the	the	DET
gujaf-90	123	21	main	main	ADJ
gujaf-90	123	22	driver	driver	NOUN
gujaf-90	123	23	of	of	ADP
gujaf-90	123	24	csr	csr	NOUN
gujaf-90	123	25	disclosure	disclosure	NOUN
gujaf-90	123	26	on	on	ADP
gujaf-90	123	27	companies‟	companies‟	X
gujaf-90	123	28	financial	financial	ADJ
gujaf-90	123	29	statement	statement	NOUN
gujaf-90	123	30	is	be	AUX
gujaf-90	123	31	the	the	DET
gujaf-90	123	32	legitimacy	legitimacy	NOUN
gujaf-90	123	33	theory	theory	NOUN
gujaf-90	123	34	.	.	PUNCT
gujaf-90	124	1	3	3	X
gujaf-90	124	2	.	.	X
gujaf-90	124	3	methodology	methodology	NOUN
gujaf-90	124	4	and	and	CCONJ
gujaf-90	124	5	model	model	NOUN
gujaf-90	124	6	specification	specification	NOUN
gujaf-90	124	7	the	the	DET
gujaf-90	124	8	study	study	NOUN
gujaf-90	124	9	adopted	adopt	VERB
gujaf-90	124	10	correlational	correlational	ADJ
gujaf-90	124	11	and	and	CCONJ
gujaf-90	124	12	expost	expost	NOUN
gujaf-90	124	13	factor	factor	NOUN
gujaf-90	124	14	research	research	NOUN
gujaf-90	124	15	design	design	NOUN
gujaf-90	124	16	.	.	PUNCT
gujaf-90	125	1	the	the	DET
gujaf-90	125	2	population	population	NOUN
gujaf-90	125	3	of	of	ADP
gujaf-90	125	4	this	this	DET
gujaf-90	125	5	study	study	NOUN
gujaf-90	125	6	is	be	AUX
gujaf-90	125	7	made	make	VERB
gujaf-90	125	8	up	up	ADP
gujaf-90	125	9	of	of	ADP
gujaf-90	125	10	all	all	PRON
gujaf-90	125	11	twelve	twelve	NUM
gujaf-90	125	12	(	(	PUNCT
gujaf-90	125	13	12)oil	12)oil	NUM
gujaf-90	125	14	and	and	CCONJ
gujaf-90	125	15	gas	gas	NOUN
gujaf-90	125	16	firms	firm	NOUN
gujaf-90	125	17	listed	list	VERB
gujaf-90	125	18	on	on	ADP
gujaf-90	125	19	the	the	DET
gujaf-90	125	20	floor	floor	NOUN
gujaf-90	125	21	of	of	ADP
gujaf-90	125	22	the	the	DET
gujaf-90	125	23	nigerian	nigerian	ADJ
gujaf-90	125	24	stock	stock	NOUN
gujaf-90	125	25	exchange	exchange	PROPN
gujaf-90	125	26	as	as	ADP
gujaf-90	125	27	at	at	ADP
gujaf-90	125	28	31	31	NUM
gujaf-90	125	29	december	december	PROPN
gujaf-90	125	30	2019	2019	NUM
gujaf-90	125	31	.	.	PUNCT
gujaf-90	126	1	the	the	DET
gujaf-90	126	2	study	study	NOUN
gujaf-90	126	3	used	use	VERB
gujaf-90	126	4	census	census	NOUN
gujaf-90	126	5	sampling	sample	VERB
gujaf-90	126	6	techniques	technique	NOUN
gujaf-90	126	7	after	after	SCONJ
gujaf-90	126	8	employed	employ	VERB
gujaf-90	126	9	two	two	NUM
gujaf-90	126	10	-	-	PUNCT
gujaf-90	126	11	point	point	NOUN
gujaf-90	126	12	filter	filter	NOUN
gujaf-90	126	13	,	,	PUNCT
gujaf-90	126	14	9	9	NUM
gujaf-90	126	15	listed	list	VERB
gujaf-90	126	16	firms	firm	NOUN
gujaf-90	126	17	emerge	emerge	VERB
gujaf-90	126	18	as	as	ADP
gujaf-90	126	19	samples	sample	NOUN
gujaf-90	126	20	,	,	PUNCT
gujaf-90	126	21	the	the	DET
gujaf-90	126	22	data	datum	NOUN
gujaf-90	126	23	were	be	AUX
gujaf-90	126	24	extracted	extract	VERB
gujaf-90	126	25	from	from	ADP
gujaf-90	126	26	annual	annual	ADJ
gujaf-90	126	27	reports	report	NOUN
gujaf-90	126	28	and	and	CCONJ
gujaf-90	126	29	accounts	account	NOUN
gujaf-90	126	30	of	of	ADP
gujaf-90	126	31	sampled	sample	VERB
gujaf-90	126	32	firms	firm	NOUN
gujaf-90	126	33	for	for	ADP
gujaf-90	126	34	period	period	NOUN
gujaf-90	126	35	of	of	ADP
gujaf-90	126	36	ten	ten	NUM
gujaf-90	126	37	(	(	PUNCT
gujaf-90	126	38	10	10	NUM
gujaf-90	126	39	)	)	PUNCT
gujaf-90	126	40	years	year	NOUN
gujaf-90	126	41	from	from	ADP
gujaf-90	126	42	(	(	PUNCT
gujaf-90	126	43	2010	2010	NUM
gujaf-90	126	44	-	-	SYM
gujaf-90	126	45	2019	2019	NUM
gujaf-90	126	46	)	)	PUNCT
gujaf-90	126	47	.	.	PUNCT
gujaf-90	127	1	the	the	DET
gujaf-90	127	2	study	study	NOUN
gujaf-90	127	3	used	use	VERB
gujaf-90	127	4	multiple	multiple	ADJ
gujaf-90	127	5	,	,	PUNCT
gujaf-90	127	6	descriptive	descriptive	ADJ
gujaf-90	127	7	and	and	CCONJ
gujaf-90	127	8	correlation	correlation	NOUN
gujaf-90	127	9	analysis	analysis	NOUN
gujaf-90	127	10	as	as	ADP
gujaf-90	127	11	a	a	DET
gujaf-90	127	12	techniques	technique	NOUN
gujaf-90	127	13	analysis	analysis	NOUN
gujaf-90	127	14	.	.	PUNCT
gujaf-90	128	1	8	8	NUM
gujaf-90	128	2	table	table	NOUN
gujaf-90	128	3	1	1	NUM
gujaf-90	128	4	:	:	PUNCT
gujaf-90	128	5	variablesmeasurement	variablesmeasurement	PROPN
gujaf-90	128	6	variables	variables	PROPN
gujaf-90	128	7	measurement	measurement	PROPN
gujaf-90	128	8	source	source	NOUN
gujaf-90	128	9	csr	csr	NOUN
gujaf-90	128	10	disclosure	disclosure	NOUN
gujaf-90	128	11	(	(	PUNCT
gujaf-90	128	12	csrd	csrd	NOUN
gujaf-90	128	13	)	)	PUNCT
gujaf-90	128	14	csrdi	csrdi	NOUN
gujaf-90	128	15	using	use	VERB
gujaf-90	128	16	the	the	DET
gujaf-90	128	17	score	score	NOUN
gujaf-90	128	18	“	"	PUNCT
gujaf-90	128	19	1	1	NUM
gujaf-90	128	20	”	"	PUNCT
gujaf-90	128	21	if	if	SCONJ
gujaf-90	128	22	the	the	DET
gujaf-90	128	23	company	company	NOUN
gujaf-90	128	24	discloses	disclose	VERB
gujaf-90	128	25	its	its	PRON
gujaf-90	128	26	csr	csr	NOUN
gujaf-90	128	27	items	item	NOUN
gujaf-90	128	28	,	,	PUNCT
gujaf-90	128	29	if	if	SCONJ
gujaf-90	128	30	otherwise	otherwise	ADV
gujaf-90	128	31	“	"	PUNCT
gujaf-90	128	32	0	0	NUM
gujaf-90	128	33	”	"	PUNCT
gujaf-90	128	34	isa	isa	NOUN
gujaf-90	128	35	and	and	CCONJ
gujaf-90	128	36	muhammad	muhammad	PROPN
gujaf-90	128	37	(	(	PUNCT
gujaf-90	128	38	2015	2015	NUM
gujaf-90	128	39	)	)	PUNCT
gujaf-90	128	40	foreign	foreign	ADJ
gujaf-90	128	41	directors	director	NOUN
gujaf-90	128	42	(	(	PUNCT
gujaf-90	128	43	fd	fd	NOUN
gujaf-90	128	44	)	)	PUNCT
gujaf-90	128	45	number	number	NOUN
gujaf-90	128	46	of	of	ADP
gujaf-90	128	47	foreigners	foreigner	NOUN
gujaf-90	128	48	divided	divide	VERB
gujaf-90	128	49	by	by	ADP
gujaf-90	128	50	total	total	ADJ
gujaf-90	128	51	number	number	NOUN
gujaf-90	128	52	of	of	ADP
gujaf-90	128	53	members	member	NOUN
gujaf-90	128	54	on	on	ADP
gujaf-90	128	55	the	the	DET
gujaf-90	128	56	board	board	NOUN
gujaf-90	128	57	jahid	jahid	VERB
gujaf-90	128	58	et	et	PROPN
gujaf-90	128	59	al	al	PROPN
gujaf-90	128	60	(	(	PUNCT
gujaf-90	128	61	2020	2020	NUM
gujaf-90	128	62	)	)	PUNCT
gujaf-90	128	63	abubakar	abubakar	PROPN
gujaf-90	128	64	,	,	PUNCT
gujaf-90	128	65	mazadu	mazadu	ADJ
gujaf-90	128	66	and	and	CCONJ
gujaf-90	128	67	yusuf	yusuf	PROPN
gujaf-90	128	68	(	(	PUNCT
gujaf-90	128	69	2020	2020	NUM
gujaf-90	128	70	)	)	PUNCT
gujaf-90	128	71	board	board	NOUN
gujaf-90	128	72	independence	independence	NOUN
gujaf-90	128	73	(	(	PUNCT
gujaf-90	128	74	bi	bi	NOUN
gujaf-90	128	75	)	)	PUNCT
gujaf-90	128	76	proportion	proportion	NOUN
gujaf-90	128	77	of	of	ADP
gujaf-90	128	78	non	non	ADJ
gujaf-90	128	79	-	-	ADJ
gujaf-90	128	80	executive	executive	ADJ
gujaf-90	128	81	directors	director	NOUN
gujaf-90	128	82	divided	divide	VERB
gujaf-90	128	83	by	by	ADP
gujaf-90	128	84	total	total	ADJ
gujaf-90	128	85	number	number	NOUN
gujaf-90	128	86	of	of	ADP
gujaf-90	128	87	directors	director	NOUN
gujaf-90	128	88	.	.	PUNCT
gujaf-90	129	1	ghabayen	ghabayen	NOUN
gujaf-90	129	2	,	,	PUNCT
gujaf-90	129	3	mohamad	mohamad	PROPN
gujaf-90	129	4	&	&	CCONJ
gujaf-90	129	5	ahmad	ahmad	PROPN
gujaf-90	129	6	(	(	PUNCT
gujaf-90	129	7	2016	2016	NUM
gujaf-90	129	8	)	)	PUNCT
gujaf-90	129	9	.	.	PUNCT
gujaf-90	130	1	board	board	NOUN
gujaf-90	130	2	meeting	meeting	PROPN
gujaf-90	130	3	(	(	PUNCT
gujaf-90	130	4	bm	bm	NOUN
gujaf-90	130	5	)	)	PUNCT
gujaf-90	130	6	number	number	NOUN
gujaf-90	130	7	of	of	ADP
gujaf-90	130	8	meetings	meeting	NOUN
gujaf-90	130	9	held	hold	VERB
gujaf-90	130	10	by	by	ADP
gujaf-90	130	11	members	member	NOUN
gujaf-90	130	12	of	of	ADP
gujaf-90	130	13	board	board	NOUN
gujaf-90	130	14	of	of	ADP
gujaf-90	130	15	directors	director	NOUN
gujaf-90	130	16	in	in	ADP
gujaf-90	130	17	a	a	DET
gujaf-90	130	18	year	year	NOUN
gujaf-90	130	19	naseem	naseem	PROPN
gujaf-90	130	20	et	et	PROPN
gujaf-90	130	21	al	al	PROPN
gujaf-90	130	22	,	,	PUNCT
gujaf-90	130	23	(	(	PUNCT
gujaf-90	130	24	2017	2017	NUM
gujaf-90	130	25	)	)	PUNCT
gujaf-90	130	26	.	.	PUNCT
gujaf-90	131	1	women	woman	NOUN
gujaf-90	131	2	directors	director	NOUN
gujaf-90	131	3	(	(	PUNCT
gujaf-90	131	4	wd	wd	ADJ
gujaf-90	131	5	)	)	PUNCT
gujaf-90	131	6	number	number	NOUN
gujaf-90	131	7	of	of	ADP
gujaf-90	131	8	women	woman	NOUN
gujaf-90	131	9	on	on	ADP
gujaf-90	131	10	the	the	DET
gujaf-90	131	11	board	board	NOUN
gujaf-90	131	12	divided	divide	VERB
gujaf-90	131	13	by	by	ADP
gujaf-90	131	14	total	total	ADJ
gujaf-90	131	15	number	number	NOUN
gujaf-90	131	16	of	of	ADP
gujaf-90	131	17	members	member	NOUN
gujaf-90	131	18	on	on	ADP
gujaf-90	131	19	the	the	DET
gujaf-90	131	20	board	board	NOUN
gujaf-90	131	21	naseem	naseem	PROPN
gujaf-90	131	22	et	et	NOUN
gujaf-90	131	23	al(2017	al(2017	NOUN
gujaf-90	131	24	)	)	PUNCT
gujaf-90	131	25	,	,	PUNCT
gujaf-90	131	26	jahid	jahid	VERB
gujaf-90	131	27	et	et	PROPN
gujaf-90	131	28	al	al	PROPN
gujaf-90	131	29	(	(	PUNCT
gujaf-90	131	30	2020	2020	NUM
gujaf-90	131	31	)	)	PUNCT
gujaf-90	131	32	and	and	CCONJ
gujaf-90	131	33	ghabayen	ghabayen	NOUN
gujaf-90	131	34	,	,	PUNCT
gujaf-90	131	35	mohamad	mohamad	PROPN
gujaf-90	131	36	&	&	CCONJ
gujaf-90	131	37	ahmad	ahmad	PROPN
gujaf-90	131	38	(	(	PUNCT
gujaf-90	131	39	2016	2016	NUM
gujaf-90	131	40	)	)	PUNCT
gujaf-90	131	41	.	.	PUNCT
gujaf-90	132	1	source	source	NOUN
gujaf-90	132	2	:	:	PUNCT
gujaf-90	132	3	authors	author	NOUN
gujaf-90	132	4	,	,	PUNCT
gujaf-90	132	5	2021	2021	NUM
gujaf-90	132	6	in	in	ADP
gujaf-90	132	7	order	order	NOUN
gujaf-90	132	8	to	to	PART
gujaf-90	132	9	ascertain	ascertain	VERB
gujaf-90	132	10	the	the	DET
gujaf-90	132	11	impact	impact	NOUN
gujaf-90	132	12	of	of	ADP
gujaf-90	132	13	board	board	NOUN
gujaf-90	132	14	characteristics	characteristic	NOUN
gujaf-90	132	15	on	on	ADP
gujaf-90	132	16	csr	csr	NOUN
gujaf-90	132	17	disclosure	disclosure	NOUN
gujaf-90	132	18	of	of	ADP
gujaf-90	132	19	listed	list	VERB
gujaf-90	132	20	oil	oil	NOUN
gujaf-90	132	21	and	and	CCONJ
gujaf-90	132	22	gas	gas	NOUN
gujaf-90	132	23	firms	firm	NOUN
gujaf-90	132	24	in	in	ADP
gujaf-90	132	25	nigeria	nigeria	PROPN
gujaf-90	132	26	,	,	PUNCT
gujaf-90	132	27	a	a	DET
gujaf-90	132	28	multiple	multiple	ADJ
gujaf-90	132	29	regression	regression	NOUN
gujaf-90	132	30	model	model	NOUN
gujaf-90	132	31	was	be	AUX
gujaf-90	132	32	built	build	VERB
gujaf-90	132	33	.	.	PUNCT
gujaf-90	133	1	below	below	ADV
gujaf-90	133	2	is	be	AUX
gujaf-90	133	3	the	the	DET
gujaf-90	133	4	regression	regression	NOUN
gujaf-90	133	5	model	model	NOUN
gujaf-90	133	6	generated	generate	VERB
gujaf-90	133	7	:	:	PUNCT
gujaf-90	133	8	csrd	csrd	NOUN
gujaf-90	133	9	=	=	NOUN
gujaf-90	133	10	a	a	DET
gujaf-90	133	11	+	+	ADJ
gujaf-90	133	12	β1fdit	β1fdit	NOUN
gujaf-90	133	13	+	+	NOUN
gujaf-90	133	14	β2biit	β2biit	NOUN
gujaf-90	133	15	+	+	CCONJ
gujaf-90	133	16	β3bmit	β3bmit	NOUN
gujaf-90	133	17	+	+	NOUN
gujaf-90	133	18	β4wdit	β4wdit	NOUN
gujaf-90	133	19	+	+	NOUN
gujaf-90	133	20	β5fszeit+	β5fszeit+	NOUN
gujaf-90	133	21	β6prtitεit	β6prtitεit	NOUN
gujaf-90	133	22	where	where	SCONJ
gujaf-90	133	23	:	:	PUNCT
gujaf-90	133	24	csrd	csrd	NOUN
gujaf-90	133	25	=	=	SYM
gujaf-90	133	26	corporate	corporate	ADJ
gujaf-90	133	27	social	social	ADJ
gujaf-90	133	28	responsibility	responsibility	NOUN
gujaf-90	133	29	disclosure	disclosure	NOUN
gujaf-90	133	30	fd	fd	PROPN
gujaf-90	133	31	=	=	PUNCT
gujaf-90	133	32	foreign	foreign	ADJ
gujaf-90	133	33	directors	director	NOUN
gujaf-90	133	34	bi	bi	NOUN
gujaf-90	133	35	=	=	PROPN
gujaf-90	133	36	board	board	PROPN
gujaf-90	134	1	independence	independence	NOUN
gujaf-90	134	2	bm	bm	PROPN
gujaf-90	134	3	=	=	PROPN
gujaf-90	134	4	board	board	PROPN
gujaf-90	134	5	meeting	meet	VERB
gujaf-90	134	6	wd	wd	PROPN
gujaf-90	134	7	=	=	PUNCT
gujaf-90	134	8	women	woman	NOUN
gujaf-90	134	9	directors	director	NOUN
gujaf-90	134	10	fsize=	fsize=	NUM
gujaf-90	134	11	firm	firm	ADJ
gujaf-90	134	12	size	size	NOUN
gujaf-90	134	13	prt=	prt=	PROPN
gujaf-90	134	14	profitability	profitability	NOUN
gujaf-90	134	15	a	a	DET
gujaf-90	134	16	=	=	NOUN
gujaf-90	134	17	represent	represent	VERB
gujaf-90	134	18	the	the	DET
gujaf-90	134	19	fixed	fix	VERB
gujaf-90	134	20	intercept	intercept	NOUN
gujaf-90	134	21	element	element	NOUN
gujaf-90	134	22	ε=	ε=	NOUN
gujaf-90	134	23	error	error	NOUN
gujaf-90	134	24	term	term	NOUN
gujaf-90	134	25	4	4	NUM
gujaf-90	134	26	.	.	NOUN
gujaf-90	134	27	results	result	NOUN
gujaf-90	134	28	and	and	CCONJ
gujaf-90	134	29	discussion	discussion	NOUN
gujaf-90	134	30	4.1	4.1	NUM
gujaf-90	134	31	descriptive	descriptive	ADJ
gujaf-90	134	32	statistics	statistic	NOUN
gujaf-90	134	33	the	the	DET
gujaf-90	134	34	descriptive	descriptive	ADJ
gujaf-90	134	35	statistics	statistic	NOUN
gujaf-90	134	36	of	of	ADP
gujaf-90	134	37	variables	variable	NOUN
gujaf-90	134	38	under	under	ADP
gujaf-90	134	39	study	study	NOUN
gujaf-90	134	40	were	be	AUX
gujaf-90	134	41	analyzed	analyze	VERB
gujaf-90	134	42	.	.	PUNCT
gujaf-90	135	1	the	the	DET
gujaf-90	135	2	description	description	NOUN
gujaf-90	135	3	of	of	ADP
gujaf-90	135	4	mean	mean	ADJ
gujaf-90	135	5	,	,	PUNCT
gujaf-90	135	6	standard	standard	ADJ
gujaf-90	135	7	deviation	deviation	NOUN
gujaf-90	135	8	,	,	PUNCT
gujaf-90	135	9	minimum	minimum	NOUN
gujaf-90	135	10	,	,	PUNCT
gujaf-90	135	11	and	and	CCONJ
gujaf-90	135	12	maximum	maximum	NOUN
gujaf-90	135	13	of	of	ADP
gujaf-90	135	14	dependent	dependent	ADJ
gujaf-90	135	15	and	and	CCONJ
gujaf-90	135	16	independent	independent	ADJ
gujaf-90	135	17	variables	variable	NOUN
gujaf-90	135	18	were	be	AUX
gujaf-90	135	19	computed	compute	VERB
gujaf-90	135	20	using	use	VERB
gujaf-90	135	21	stata	stata	PROPN
gujaf-90	135	22	version13	version13	PROPN
gujaf-90	135	23	.	.	PUNCT
gujaf-90	136	1	table	table	NOUN
gujaf-90	136	2	2	2	NUM
gujaf-90	136	3	:	:	PUNCT
gujaf-90	136	4	descriptive	descriptive	ADJ
gujaf-90	136	5	statistics	statistic	NOUN
gujaf-90	136	6	variable	variable	ADJ
gujaf-90	136	7	obs	obs	PROPN
gujaf-90	136	8	mean	mean	VERB
gujaf-90	136	9	std	std	PROPN
gujaf-90	136	10	.	.	PROPN
gujaf-90	137	1	dev	dev	PROPN
gujaf-90	137	2	min	min	PROPN
gujaf-90	137	3	max	max	PROPN
gujaf-90	137	4	cvd	cvd	PROPN
gujaf-90	137	5	90	90	NUM
gujaf-90	137	6	0.1569	0.1569	NUM
gujaf-90	137	7	0.1891	0.1891	NUM
gujaf-90	137	8	0.3820	0.3820	NUM
gujaf-90	137	9	0.7630	0.7630	NUM
gujaf-90	137	10	fd	fd	VERB
gujaf-90	137	11	90	90	NUM
gujaf-90	137	12	0.1770	0.1770	NUM
gujaf-90	137	13	0.0684	0.0684	NUM
gujaf-90	137	14	0.0000	0.0000	NUM
gujaf-90	137	15	0.6360	0.6360	NUM
gujaf-90	137	16	bi	bi	NOUN
gujaf-90	137	17	90	90	NUM
gujaf-90	137	18	0.4139	0.4139	NUM
gujaf-90	137	19	0.1670	0.1670	NUM
gujaf-90	137	20	0.0000	0.0000	NUM
gujaf-90	137	21	0.7778	0.7778	NUM
gujaf-90	137	22	bm	bm	PROPN
gujaf-90	137	23	90	90	NUM
gujaf-90	137	24	4.5354	4.5354	NUM
gujaf-90	137	25	0.2581	0.2581	NUM
gujaf-90	137	26	4.0000	4.0000	NUM
gujaf-90	137	27	7.0000	7.0000	NUM
gujaf-90	137	28	wd	wd	PROPN
gujaf-90	137	29	90	90	NUM
gujaf-90	137	30	0.1400	0.1400	NUM
gujaf-90	137	31	0.0840	0.0840	NUM
gujaf-90	137	32	0.0000	0.0000	NUM
gujaf-90	137	33	0.2860	0.2860	NUM
gujaf-90	137	34	fsize	fsize	NOUN
gujaf-90	137	35	90	90	NUM
gujaf-90	137	36	9.4720	9.4720	NUM
gujaf-90	137	37	0.7702	0.7702	NUM
gujaf-90	137	38	8.1610	8.1610	NUM
gujaf-90	137	39	11.182	11.182	NUM
gujaf-90	137	40	9	9	NUM
gujaf-90	137	41	prt	prt	NOUN
gujaf-90	137	42	90	90	NUM
gujaf-90	137	43	0.0530	0.0530	NUM
gujaf-90	137	44	0.1620	0.1620	NUM
gujaf-90	137	45	-0.3400	-0.3400	NOUN
gujaf-90	137	46	0.6880	0.6880	NUM
gujaf-90	137	47	source	source	NOUN
gujaf-90	137	48	:	:	PUNCT
gujaf-90	137	49	stata	stata	NOUN
gujaf-90	137	50	output	output	NOUN
gujaf-90	137	51	,	,	PUNCT
gujaf-90	137	52	2021	2021	NUM
gujaf-90	137	53	from	from	ADP
gujaf-90	137	54	the	the	DET
gujaf-90	137	55	table2shows	table2show	NOUN
gujaf-90	137	56	that	that	PRON
gujaf-90	137	57	the	the	DET
gujaf-90	137	58	sampled	sample	VERB
gujaf-90	137	59	oil	oil	NOUN
gujaf-90	137	60	and	and	CCONJ
gujaf-90	137	61	gas	gas	NOUN
gujaf-90	137	62	firms	firm	NOUN
gujaf-90	137	63	in	in	ADP
gujaf-90	137	64	nigeriahave	nigeriahave	NOUN
gujaf-90	137	65	an	an	DET
gujaf-90	137	66	average	average	ADJ
gujaf-90	137	67	corporate	corporate	ADJ
gujaf-90	137	68	social	social	ADJ
gujaf-90	137	69	responsibility	responsibility	NOUN
gujaf-90	137	70	of	of	ADP
gujaf-90	137	71	16	16	NUM
gujaf-90	137	72	%	%	NOUN
gujaf-90	137	73	,	,	PUNCT
gujaf-90	137	74	with	with	ADP
gujaf-90	137	75	minimum	minimum	NOUN
gujaf-90	137	76	and	and	CCONJ
gujaf-90	137	77	maximum	maximum	ADJ
gujaf-90	137	78	valuesof	valuesof	NOUN
gujaf-90	137	79	38	38	NUM
gujaf-90	137	80	%	%	NOUN
gujaf-90	137	81	and	and	CCONJ
gujaf-90	137	82	76	76	NUM
gujaf-90	137	83	%	%	NOUN
gujaf-90	137	84	.	.	PUNCT
gujaf-90	138	1	this	this	PRON
gujaf-90	138	2	shows	show	VERB
gujaf-90	138	3	a	a	DET
gujaf-90	138	4	high	high	ADJ
gujaf-90	138	5	variation	variation	NOUN
gujaf-90	138	6	in	in	ADP
gujaf-90	138	7	corporate	corporate	ADJ
gujaf-90	138	8	social	social	ADJ
gujaf-90	138	9	responsibility	responsibility	NOUN
gujaf-90	138	10	of	of	ADP
gujaf-90	138	11	the	the	DET
gujaf-90	138	12	sampled	sample	VERB
gujaf-90	138	13	of	of	ADP
gujaf-90	138	14	listed	list	VERB
gujaf-90	138	15	oil	oil	NOUN
gujaf-90	138	16	and	and	CCONJ
gujaf-90	138	17	gas	gas	NOUN
gujaf-90	138	18	companies	company	NOUN
gujaf-90	138	19	as	as	SCONJ
gujaf-90	138	20	portrayed	portray	VERB
gujaf-90	138	21	by	by	ADP
gujaf-90	138	22	the	the	DET
gujaf-90	138	23	standard	standard	ADJ
gujaf-90	138	24	deviation	deviation	NOUN
gujaf-90	138	25	of	of	ADP
gujaf-90	138	26	18	18	NUM
gujaf-90	138	27	%	%	NOUN
gujaf-90	138	28	which	which	PRON
gujaf-90	138	29	is	be	AUX
gujaf-90	138	30	much	much	ADV
gujaf-90	138	31	higher	high	ADJ
gujaf-90	138	32	than	than	ADP
gujaf-90	138	33	the	the	DET
gujaf-90	138	34	mean	mean	ADJ
gujaf-90	138	35	value	value	NOUN
gujaf-90	138	36	.	.	PUNCT
gujaf-90	139	1	the	the	DET
gujaf-90	139	2	minimum	minimum	ADJ
gujaf-90	139	3	value	value	NOUN
gujaf-90	139	4	indicates	indicate	VERB
gujaf-90	139	5	that	that	SCONJ
gujaf-90	139	6	,	,	PUNCT
gujaf-90	139	7	some	some	PRON
gujaf-90	139	8	of	of	ADP
gujaf-90	139	9	the	the	DET
gujaf-90	139	10	sampled	sample	VERB
gujaf-90	139	11	companies	company	NOUN
gujaf-90	139	12	disclose	disclose	VERB
gujaf-90	139	13	a	a	DET
gujaf-90	139	14	minimum	minimum	NOUN
gujaf-90	139	15	of	of	ADP
gujaf-90	139	16	38	38	NUM
gujaf-90	139	17	%	%	NOUN
gujaf-90	139	18	information	information	NOUN
gujaf-90	139	19	on	on	ADP
gujaf-90	139	20	corporate	corporate	ADJ
gujaf-90	139	21	social	social	ADJ
gujaf-90	139	22	responsibility	responsibility	NOUN
gujaf-90	139	23	in	in	ADP
gujaf-90	139	24	their	their	PRON
gujaf-90	139	25	annual	annual	ADJ
gujaf-90	139	26	report	report	NOUN
gujaf-90	139	27	and	and	CCONJ
gujaf-90	139	28	accounts	account	NOUN
gujaf-90	139	29	and	and	CCONJ
gujaf-90	139	30	maximum	maximum	ADJ
gujaf-90	139	31	information	information	NOUN
gujaf-90	139	32	disclosed	disclose	VERB
gujaf-90	139	33	in	in	ADP
gujaf-90	139	34	the	the	DET
gujaf-90	139	35	annual	annual	ADJ
gujaf-90	139	36	reports	report	NOUN
gujaf-90	139	37	and	and	CCONJ
gujaf-90	139	38	accounts	account	NOUN
gujaf-90	139	39	was	be	AUX
gujaf-90	139	40	76	76	NUM
gujaf-90	139	41	%	%	NOUN
gujaf-90	139	42	.	.	PUNCT
gujaf-90	140	1	this	this	PRON
gujaf-90	140	2	means	mean	VERB
gujaf-90	140	3	that	that	SCONJ
gujaf-90	140	4	some	some	DET
gujaf-90	140	5	companies	company	NOUN
gujaf-90	140	6	disclosed	disclose	VERB
gujaf-90	140	7	more	more	ADJ
gujaf-90	140	8	information	information	NOUN
gujaf-90	140	9	on	on	ADP
gujaf-90	140	10	corporate	corporate	ADJ
gujaf-90	140	11	social	social	ADJ
gujaf-90	140	12	responsibility	responsibility	NOUN
gujaf-90	140	13	.	.	PUNCT
gujaf-90	141	1	from	from	ADP
gujaf-90	141	2	the	the	DET
gujaf-90	141	3	table	table	NOUN
gujaf-90	141	4	2	2	NUM
gujaf-90	141	5	shows	show	VERB
gujaf-90	141	6	that	that	SCONJ
gujaf-90	141	7	foreign	foreign	ADJ
gujaf-90	141	8	director	director	NOUN
gujaf-90	141	9	on	on	ADP
gujaf-90	141	10	the	the	DET
gujaf-90	141	11	board	board	NOUN
gujaf-90	141	12	has	have	VERB
gujaf-90	141	13	an	an	DET
gujaf-90	141	14	average	average	ADJ
gujaf-90	141	15	value	value	NOUN
gujaf-90	141	16	of	of	ADP
gujaf-90	141	17	0.177	0.177	NUM
gujaf-90	141	18	with	with	ADP
gujaf-90	141	19	a	a	DET
gujaf-90	141	20	standard	standard	ADJ
gujaf-90	141	21	deviation	deviation	NOUN
gujaf-90	141	22	of	of	ADP
gujaf-90	141	23	0.0684	0.0684	NUM
gujaf-90	141	24	,	,	PUNCT
gujaf-90	141	25	this	this	PRON
gujaf-90	141	26	indicates	indicate	VERB
gujaf-90	141	27	that	that	SCONJ
gujaf-90	141	28	there	there	PRON
gujaf-90	141	29	is	be	VERB
gujaf-90	141	30	no	no	DET
gujaf-90	141	31	wide	wide	ADJ
gujaf-90	141	32	dispersion	dispersion	NOUN
gujaf-90	141	33	between	between	ADP
gujaf-90	141	34	mean	mean	ADJ
gujaf-90	141	35	and	and	CCONJ
gujaf-90	141	36	standard	standard	ADJ
gujaf-90	141	37	deviation	deviation	NOUN
gujaf-90	141	38	.	.	PUNCT
gujaf-90	142	1	this	this	PRON
gujaf-90	142	2	implies	imply	VERB
gujaf-90	142	3	that	that	SCONJ
gujaf-90	142	4	on	on	ADP
gujaf-90	142	5	average	average	ADJ
gujaf-90	142	6	18	18	NUM
gujaf-90	142	7	%	%	NOUN
gujaf-90	142	8	of	of	ADP
gujaf-90	142	9	the	the	DET
gujaf-90	142	10	board	board	NOUN
gujaf-90	142	11	directors	director	NOUN
gujaf-90	142	12	of	of	ADP
gujaf-90	142	13	listed	list	VERB
gujaf-90	142	14	oil	oil	NOUN
gujaf-90	142	15	and	and	CCONJ
gujaf-90	142	16	gas	gas	NOUN
gujaf-90	142	17	firms	firm	NOUN
gujaf-90	142	18	in	in	ADP
gujaf-90	142	19	nigeria	nigeria	PROPN
gujaf-90	142	20	are	be	AUX
gujaf-90	142	21	foreign	foreign	ADJ
gujaf-90	142	22	directors	director	NOUN
gujaf-90	142	23	during	during	ADP
gujaf-90	142	24	period	period	NOUN
gujaf-90	142	25	under	under	ADP
gujaf-90	142	26	the	the	DET
gujaf-90	142	27	review	review	NOUN
gujaf-90	142	28	.	.	PUNCT
gujaf-90	143	1	the	the	DET
gujaf-90	143	2	minimum	minimum	NOUN
gujaf-90	143	3	and	and	CCONJ
gujaf-90	143	4	the	the	DET
gujaf-90	143	5	maximum	maximum	ADJ
gujaf-90	143	6	value	value	NOUN
gujaf-90	143	7	of	of	ADP
gujaf-90	143	8	0.000	0.000	NUM
gujaf-90	143	9	,	,	PUNCT
gujaf-90	143	10	0.6360	0.6360	NUM
gujaf-90	143	11	respectively	respectively	ADV
gujaf-90	143	12	.	.	PUNCT
gujaf-90	144	1	from	from	ADP
gujaf-90	144	2	the	the	DET
gujaf-90	144	3	table	table	NOUN
gujaf-90	144	4	2	2	NUM
gujaf-90	144	5	also	also	ADV
gujaf-90	144	6	,	,	PUNCT
gujaf-90	144	7	shows	show	VERB
gujaf-90	144	8	that	that	SCONJ
gujaf-90	144	9	board	board	NOUN
gujaf-90	144	10	independence	independence	NOUN
gujaf-90	144	11	has	have	VERB
gujaf-90	144	12	an	an	DET
gujaf-90	144	13	average	average	ADJ
gujaf-90	144	14	value	value	NOUN
gujaf-90	144	15	of	of	ADP
gujaf-90	144	16	0.4139	0.4139	NUM
gujaf-90	144	17	with	with	ADP
gujaf-90	144	18	a	a	DET
gujaf-90	144	19	standard	standard	ADJ
gujaf-90	144	20	deviation	deviation	NOUN
gujaf-90	144	21	of	of	ADP
gujaf-90	144	22	0.1670	0.1670	NUM
gujaf-90	144	23	%	%	NOUN
gujaf-90	144	24	,	,	PUNCT
gujaf-90	144	25	this	this	PRON
gujaf-90	144	26	indicates	indicate	VERB
gujaf-90	144	27	that	that	SCONJ
gujaf-90	144	28	on	on	ADP
gujaf-90	144	29	average	average	ADJ
gujaf-90	144	30	41	41	NUM
gujaf-90	144	31	%	%	NOUN
gujaf-90	144	32	of	of	ADP
gujaf-90	144	33	board	board	NOUN
gujaf-90	144	34	members	member	NOUN
gujaf-90	144	35	of	of	ADP
gujaf-90	144	36	nigerian	nigerian	ADJ
gujaf-90	144	37	listed	list	VERB
gujaf-90	144	38	oil	oil	NOUN
gujaf-90	144	39	and	and	CCONJ
gujaf-90	144	40	gas	gas	NOUN
gujaf-90	144	41	companies	company	NOUN
gujaf-90	144	42	are	be	AUX
gujaf-90	144	43	no	no	DET
gujaf-90	144	44	executive	executive	ADJ
gujaf-90	144	45	directors	director	NOUN
gujaf-90	144	46	during	during	ADP
gujaf-90	144	47	the	the	DET
gujaf-90	144	48	period	period	NOUN
gujaf-90	144	49	under	under	ADP
gujaf-90	144	50	the	the	DET
gujaf-90	144	51	review	review	NOUN
gujaf-90	144	52	.	.	PUNCT
gujaf-90	145	1	the	the	DET
gujaf-90	145	2	minimum	minimum	NOUN
gujaf-90	145	3	of	of	ADP
gujaf-90	145	4	0	0	NUM
gujaf-90	145	5	%	%	NOUN
gujaf-90	145	6	and	and	CCONJ
gujaf-90	145	7	the	the	DET
gujaf-90	145	8	maximum	maximum	NOUN
gujaf-90	145	9	of	of	ADP
gujaf-90	145	10	78	78	NUM
gujaf-90	145	11	%	%	NOUN
gujaf-90	145	12	.	.	PUNCT
gujaf-90	146	1	however	however	ADV
gujaf-90	146	2	,	,	PUNCT
gujaf-90	146	3	the	the	DET
gujaf-90	146	4	mean	mean	ADJ
gujaf-90	146	5	value	value	NOUN
gujaf-90	146	6	of	of	ADP
gujaf-90	146	7	board	board	NOUN
gujaf-90	146	8	meetings	meeting	NOUN
gujaf-90	146	9	was	be	AUX
gujaf-90	146	10	4.5354	4.5354	NUM
gujaf-90	146	11	with	with	ADP
gujaf-90	146	12	a	a	DET
gujaf-90	146	13	standard	standard	ADJ
gujaf-90	146	14	deviation	deviation	NOUN
gujaf-90	146	15	of	of	ADP
gujaf-90	146	16	0.8368	0.8368	NUM
gujaf-90	146	17	.	.	PUNCT
gujaf-90	147	1	this	this	PRON
gujaf-90	147	2	implies	imply	VERB
gujaf-90	147	3	that	that	SCONJ
gujaf-90	147	4	on	on	ADP
gujaf-90	147	5	average	average	ADJ
gujaf-90	147	6	listed	list	VERB
gujaf-90	147	7	oil	oil	NOUN
gujaf-90	147	8	and	and	CCONJ
gujaf-90	147	9	gas	gas	NOUN
gujaf-90	147	10	firms	firm	NOUN
gujaf-90	147	11	in	in	ADP
gujaf-90	147	12	nigeria	nigeria	PROPN
gujaf-90	147	13	sat	sit	VERB
gujaf-90	147	14	a	a	DET
gujaf-90	147	15	meetings	meeting	NOUN
gujaf-90	147	16	5	5	NUM
gujaf-90	147	17	times	time	NOUN
gujaf-90	147	18	within	within	ADP
gujaf-90	147	19	a	a	DET
gujaf-90	147	20	year	year	NOUN
gujaf-90	147	21	.	.	PUNCT
gujaf-90	148	1	the	the	DET
gujaf-90	148	2	minimum	minimum	ADJ
gujaf-90	148	3	and	and	CCONJ
gujaf-90	148	4	maximum	maximum	ADJ
gujaf-90	148	5	value	value	NOUN
gujaf-90	148	6	of	of	ADP
gujaf-90	148	7	4	4	NUM
gujaf-90	148	8	,	,	PUNCT
gujaf-90	148	9	7times	7time	NOUN
gujaf-90	148	10	respectively	respectively	ADV
gujaf-90	148	11	.	.	PUNCT
gujaf-90	149	1	this	this	PRON
gujaf-90	149	2	implies	imply	VERB
gujaf-90	149	3	that	that	SCONJ
gujaf-90	149	4	listed	list	VERB
gujaf-90	149	5	oil	oil	NOUN
gujaf-90	149	6	and	and	CCONJ
gujaf-90	149	7	gas	gas	NOUN
gujaf-90	149	8	companies	company	NOUN
gujaf-90	149	9	sat	sit	VERB
gujaf-90	149	10	a	a	DET
gujaf-90	149	11	minimum	minimum	NOUN
gujaf-90	149	12	of	of	ADP
gujaf-90	149	13	4	4	NUM
gujaf-90	149	14	meetings	meeting	NOUN
gujaf-90	149	15	and	and	CCONJ
gujaf-90	149	16	maximum	maximum	NOUN
gujaf-90	149	17	of	of	ADP
gujaf-90	149	18	7	7	NUM
gujaf-90	149	19	meetings	meeting	NOUN
gujaf-90	149	20	within	within	ADP
gujaf-90	149	21	a	a	DET
gujaf-90	149	22	year	year	NOUN
gujaf-90	149	23	so	so	SCONJ
gujaf-90	149	24	as	as	SCONJ
gujaf-90	149	25	keep	keep	VERB
gujaf-90	149	26	up	up	ADP
gujaf-90	149	27	with	with	ADP
gujaf-90	149	28	the	the	DET
gujaf-90	149	29	evolving	evolve	VERB
gujaf-90	149	30	business	business	NOUN
gujaf-90	149	31	environment	environment	NOUN
gujaf-90	149	32	.	.	PUNCT
gujaf-90	150	1	besides	besides	SCONJ
gujaf-90	150	2	,	,	PUNCT
gujaf-90	150	3	more	more	ADJ
gujaf-90	150	4	board	board	NOUN
gujaf-90	150	5	meetings	meeting	NOUN
gujaf-90	150	6	reflect	reflect	VERB
gujaf-90	150	7	better	well	ADJ
gujaf-90	150	8	monitoring	monitoring	NOUN
gujaf-90	150	9	by	by	ADP
gujaf-90	150	10	directors	director	NOUN
gujaf-90	150	11	.	.	PUNCT
gujaf-90	151	1	table	table	NOUN
gujaf-90	151	2	2	2	NUM
gujaf-90	151	3	.	.	PUNCT
gujaf-90	151	4	shows	show	VERB
gujaf-90	151	5	that	that	SCONJ
gujaf-90	151	6	the	the	DET
gujaf-90	151	7	female	female	ADJ
gujaf-90	151	8	directors	director	NOUN
gujaf-90	151	9	have	have	VERB
gujaf-90	151	10	a	a	DET
gujaf-90	151	11	mean	mean	ADJ
gujaf-90	151	12	value	value	NOUN
gujaf-90	151	13	of	of	ADP
gujaf-90	151	14	0.14	0.14	NUM
gujaf-90	151	15	which	which	PRON
gujaf-90	151	16	suggest	suggest	VERB
gujaf-90	151	17	that	that	SCONJ
gujaf-90	151	18	on	on	ADP
gujaf-90	151	19	average	average	ADJ
gujaf-90	151	20	,	,	PUNCT
gujaf-90	151	21	14	14	NUM
gujaf-90	151	22	%	%	NOUN
gujaf-90	151	23	of	of	ADP
gujaf-90	151	24	board	board	NOUN
gujaf-90	151	25	of	of	ADP
gujaf-90	151	26	directors	director	NOUN
gujaf-90	151	27	in	in	ADP
gujaf-90	151	28	listed	list	VERB
gujaf-90	151	29	oil	oil	NOUN
gujaf-90	151	30	and	and	CCONJ
gujaf-90	151	31	gas	gas	NOUN
gujaf-90	151	32	firms	firm	NOUN
gujaf-90	151	33	in	in	ADP
gujaf-90	151	34	nigeria	nigeria	PROPN
gujaf-90	151	35	are	be	AUX
gujaf-90	151	36	woman	woman	NOUN
gujaf-90	151	37	with	with	ADP
gujaf-90	151	38	minimum	minimum	ADJ
gujaf-90	151	39	and	and	CCONJ
gujaf-90	151	40	minimum	minimum	ADJ
gujaf-90	151	41	values	value	NOUN
gujaf-90	151	42	of	of	ADP
gujaf-90	151	43	0	0	NUM
gujaf-90	151	44	,	,	PUNCT
gujaf-90	151	45	and	and	CCONJ
gujaf-90	151	46	0.2860	0.2860	NUM
gujaf-90	151	47	respectively	respectively	ADV
gujaf-90	151	48	.	.	PUNCT
gujaf-90	152	1	4.2	4.2	NUM
gujaf-90	152	2	.	.	PUNCT
gujaf-90	152	3	correlation	correlation	NOUN
gujaf-90	152	4	matrix	matrix	NOUN
gujaf-90	152	5	the	the	DET
gujaf-90	152	6	correlation	correlation	NOUN
gujaf-90	152	7	matrix	matrix	NOUN
gujaf-90	152	8	is	be	AUX
gujaf-90	152	9	used	use	VERB
gujaf-90	152	10	to	to	PART
gujaf-90	152	11	find	find	VERB
gujaf-90	152	12	out	out	ADP
gujaf-90	152	13	the	the	DET
gujaf-90	152	14	degree	degree	NOUN
gujaf-90	152	15	of	of	ADP
gujaf-90	152	16	association	association	NOUN
gujaf-90	152	17	between	between	ADP
gujaf-90	152	18	the	the	DET
gujaf-90	152	19	dependent	dependent	ADJ
gujaf-90	152	20	variable	variable	NOUN
gujaf-90	152	21	and	and	CCONJ
gujaf-90	152	22	independent	independent	ADJ
gujaf-90	152	23	variables	variable	NOUN
gujaf-90	152	24	used	use	VERB
gujaf-90	152	25	in	in	ADP
gujaf-90	152	26	the	the	DET
gujaf-90	152	27	study	study	NOUN
gujaf-90	152	28	presented	present	VERB
gujaf-90	152	29	in	in	ADP
gujaf-90	152	30	table	table	NOUN
gujaf-90	152	31	3	3	NUM
gujaf-90	152	32	.	.	PUNCT
gujaf-90	152	33	table	table	NOUN
gujaf-90	152	34	3	3	NUM
gujaf-90	152	35	shows	show	VERB
gujaf-90	152	36	the	the	DET
gujaf-90	152	37	correlation	correlation	NOUN
gujaf-90	152	38	results	result	NOUN
gujaf-90	152	39	,	,	PUNCT
gujaf-90	152	40	the	the	DET
gujaf-90	152	41	association	association	NOUN
gujaf-90	152	42	between	between	ADP
gujaf-90	152	43	corporate	corporate	ADJ
gujaf-90	152	44	social	social	ADJ
gujaf-90	152	45	responsibility	responsibility	NOUN
gujaf-90	152	46	disclosure	disclosure	NOUN
gujaf-90	152	47	with	with	ADP
gujaf-90	152	48	independent	independent	ADJ
gujaf-90	152	49	variables	variable	NOUN
gujaf-90	152	50	(	(	PUNCT
gujaf-90	152	51	i.e.foreign	i.e.foreign	ADJ
gujaf-90	152	52	membership	membership	NOUN
gujaf-90	152	53	director	director	NOUN
gujaf-90	152	54	,	,	PUNCT
gujaf-90	152	55	board	board	NOUN
gujaf-90	152	56	independent	independent	ADJ
gujaf-90	152	57	,	,	PUNCT
gujaf-90	152	58	table	table	NOUN
gujaf-90	152	59	3	3	NUM
gujaf-90	152	60	:	:	PUNCT
gujaf-90	152	61	correlation	correlation	NOUN
gujaf-90	152	62	matrix	matrix	NOUN
gujaf-90	152	63	variable	variable	NOUN
gujaf-90	152	64	csd	csd	PROPN
gujaf-90	152	65	fd	fd	PROPN
gujaf-90	152	66	bi	bi	PROPN
gujaf-90	152	67	bm	bm	PROPN
gujaf-90	152	68	wd	wd	PROPN
gujaf-90	152	69	csd	csd	PROPN
gujaf-90	152	70	1.0000	1.0000	NUM
gujaf-90	152	71	fd	fd	PROPN
gujaf-90	152	72	0.2500	0.2500	NUM
gujaf-90	152	73	1.0000	1.0000	NUM
gujaf-90	152	74	bi	bi	NOUN
gujaf-90	152	75	-0.1655	-0.1655	NOUN
gujaf-90	152	76	0.2723	0.2723	NUM
gujaf-90	152	77	1.0000	1.0000	NUM
gujaf-90	152	78	bm	bm	PROPN
gujaf-90	152	79	0.3138	0.3138	NUM
gujaf-90	152	80	0.2332	0.2332	NUM
gujaf-90	152	81	0.4080	0.4080	NUM
gujaf-90	152	82	1.0000	1.0000	NUM
gujaf-90	152	83	wd	wd	PROPN
gujaf-90	152	84	0.3750	0.3750	NUM
gujaf-90	152	85	0.3450	0.3450	NUM
gujaf-90	152	86	0.3693	0.3693	NUM
gujaf-90	152	87	0.3132	0.3132	NUM
gujaf-90	152	88	1.0000	1.0000	NUM
gujaf-90	152	89	source	source	NOUN
gujaf-90	152	90	:	:	PUNCT
gujaf-90	152	91	stata	stata	NOUN
gujaf-90	152	92	output	output	NOUN
gujaf-90	152	93	,	,	PUNCT
gujaf-90	152	94	2021	2021	NUM
gujaf-90	152	95	10	10	NUM
gujaf-90	152	96	board	board	NOUN
gujaf-90	152	97	meetings	meeting	NOUN
gujaf-90	152	98	and	and	CCONJ
gujaf-90	152	99	women	woman	NOUN
gujaf-90	152	100	director	director	NOUN
gujaf-90	152	101	on	on	ADP
gujaf-90	152	102	the	the	DET
gujaf-90	152	103	board	board	NOUN
gujaf-90	152	104	)	)	PUNCT
gujaf-90	152	105	indicated	indicate	VERB
gujaf-90	152	106	that	that	SCONJ
gujaf-90	152	107	foreign	foreign	ADJ
gujaf-90	152	108	membership	membership	NOUN
gujaf-90	152	109	director	director	NOUN
gujaf-90	152	110	on	on	ADP
gujaf-90	152	111	the	the	DET
gujaf-90	152	112	board	board	NOUN
gujaf-90	152	113	,	,	PUNCT
gujaf-90	152	114	board	board	NOUN
gujaf-90	152	115	meetings	meeting	NOUN
gujaf-90	152	116	and	and	CCONJ
gujaf-90	152	117	women	woman	NOUN
gujaf-90	152	118	director	director	NOUN
gujaf-90	152	119	on	on	ADP
gujaf-90	152	120	the	the	DET
gujaf-90	152	121	board	board	NOUN
gujaf-90	152	122	are	be	AUX
gujaf-90	152	123	positively	positively	ADV
gujaf-90	152	124	and	and	CCONJ
gujaf-90	152	125	strongly	strongly	ADV
gujaf-90	152	126	correlated	correlate	VERB
gujaf-90	152	127	with	with	ADP
gujaf-90	152	128	corporate	corporate	ADJ
gujaf-90	152	129	social	social	ADJ
gujaf-90	152	130	responsibility	responsibility	NOUN
gujaf-90	152	131	disclosure	disclosure	NOUN
gujaf-90	152	132	,	,	PUNCT
gujaf-90	152	133	while	while	SCONJ
gujaf-90	152	134	boardindependent	boardindependent	NOUN
gujaf-90	152	135	has	have	VERB
gujaf-90	152	136	a	a	DET
gujaf-90	152	137	negative	negative	ADJ
gujaf-90	152	138	and	and	CCONJ
gujaf-90	152	139	weak	weak	ADJ
gujaf-90	152	140	relationship	relationship	NOUN
gujaf-90	152	141	with	with	ADP
gujaf-90	152	142	corporate	corporate	ADJ
gujaf-90	152	143	social	social	ADJ
gujaf-90	152	144	responsibility	responsibility	NOUN
gujaf-90	152	145	in	in	ADP
gujaf-90	152	146	the	the	DET
gujaf-90	152	147	listed	list	VERB
gujaf-90	152	148	oil	oil	NOUN
gujaf-90	152	149	and	and	CCONJ
gujaf-90	152	150	gas	gas	NOUN
gujaf-90	152	151	companies	company	NOUN
gujaf-90	152	152	in	in	ADP
gujaf-90	152	153	nigeria.from	nigeria.from	ADP
gujaf-90	152	154	table	table	NOUN
gujaf-90	152	155	3	3	NUM
gujaf-90	152	156	it	it	PRON
gujaf-90	152	157	can	can	AUX
gujaf-90	152	158	be	be	AUX
gujaf-90	152	159	observed	observe	VERB
gujaf-90	152	160	that	that	SCONJ
gujaf-90	152	161	foreign	foreign	ADJ
gujaf-90	152	162	membership	membership	NOUN
gujaf-90	152	163	director	director	NOUN
gujaf-90	152	164	(	(	PUNCT
gujaf-90	152	165	fd	fd	PROPN
gujaf-90	152	166	)	)	PUNCT
gujaf-90	152	167	has	have	VERB
gujaf-90	152	168	a	a	DET
gujaf-90	152	169	positive	positive	ADJ
gujaf-90	152	170	strong	strong	ADJ
gujaf-90	152	171	relationship	relationship	NOUN
gujaf-90	152	172	with	with	ADP
gujaf-90	152	173	other	other	ADJ
gujaf-90	152	174	explanatory	explanatory	ADJ
gujaf-90	152	175	variable	variable	NOUN
gujaf-90	152	176	.	.	PUNCT
gujaf-90	153	1	however	however	ADV
gujaf-90	153	2	,	,	PUNCT
gujaf-90	153	3	board	board	NOUN
gujaf-90	153	4	independent	independent	ADJ
gujaf-90	153	5	has	have	VERB
gujaf-90	153	6	a	a	DET
gujaf-90	153	7	positive	positive	ADJ
gujaf-90	153	8	strong	strong	ADJ
gujaf-90	153	9	relationship	relationship	NOUN
gujaf-90	153	10	with	with	ADP
gujaf-90	153	11	other	other	ADJ
gujaf-90	153	12	variables	variable	NOUN
gujaf-90	153	13	.	.	PUNCT
gujaf-90	154	1	from	from	ADP
gujaf-90	154	2	table	table	NOUN
gujaf-90	154	3	3	3	NUM
gujaf-90	154	4	board	board	NOUN
gujaf-90	154	5	meetings	meeting	NOUN
gujaf-90	154	6	shows	show	VERB
gujaf-90	154	7	a	a	DET
gujaf-90	154	8	positive	positive	ADJ
gujaf-90	154	9	strong	strong	ADJ
gujaf-90	154	10	relationship	relationship	NOUN
gujaf-90	154	11	with	with	ADP
gujaf-90	154	12	women	woman	NOUN
gujaf-90	154	13	director	director	NOUN
gujaf-90	154	14	.	.	PUNCT
gujaf-90	155	1	4.3	4.3	NUM
gujaf-90	155	2	regression	regression	NOUN
gujaf-90	155	3	results	result	NOUN
gujaf-90	155	4	this	this	PRON
gujaf-90	155	5	constitutes	constitute	VERB
gujaf-90	155	6	the	the	DET
gujaf-90	155	7	summary	summary	NOUN
gujaf-90	155	8	of	of	ADP
gujaf-90	155	9	the	the	DET
gujaf-90	155	10	multiple	multiple	ADJ
gujaf-90	155	11	regression	regression	NOUN
gujaf-90	155	12	results	result	NOUN
gujaf-90	155	13	obtained	obtain	VERB
gujaf-90	155	14	from	from	ADP
gujaf-90	155	15	the	the	DET
gujaf-90	155	16	model	model	NOUN
gujaf-90	155	17	using	use	VERB
gujaf-90	155	18	ordinary	ordinary	ADJ
gujaf-90	155	19	least	least	ADJ
gujaf-90	155	20	square	square	ADJ
gujaf-90	155	21	regression	regression	NOUN
gujaf-90	155	22	.	.	PUNCT
gujaf-90	156	1	the	the	DET
gujaf-90	156	2	results	result	NOUN
gujaf-90	156	3	show	show	VERB
gujaf-90	156	4	individual	individual	ADJ
gujaf-90	156	5	impact	impact	NOUN
gujaf-90	156	6	between	between	ADP
gujaf-90	156	7	the	the	DET
gujaf-90	156	8	independent	independent	ADJ
gujaf-90	156	9	variables	variable	NOUN
gujaf-90	156	10	(	(	PUNCT
gujaf-90	156	11	foreign	foreign	ADJ
gujaf-90	156	12	membership	membership	NOUN
gujaf-90	156	13	director	director	NOUN
gujaf-90	156	14	,	,	PUNCT
gujaf-90	156	15	board	board	NOUN
gujaf-90	156	16	independent	independent	ADJ
gujaf-90	156	17	,	,	PUNCT
gujaf-90	156	18	board	board	NOUN
gujaf-90	156	19	meetings	meeting	NOUN
gujaf-90	156	20	and	and	CCONJ
gujaf-90	156	21	women	woman	NOUN
gujaf-90	156	22	director	director	NOUN
gujaf-90	156	23	on	on	ADP
gujaf-90	156	24	the	the	DET
gujaf-90	156	25	board	board	NOUN
gujaf-90	156	26	)	)	PUNCT
gujaf-90	156	27	and	and	CCONJ
gujaf-90	156	28	finally	finally	ADV
gujaf-90	156	29	the	the	DET
gujaf-90	156	30	overall	overall	ADJ
gujaf-90	156	31	impact	impact	NOUN
gujaf-90	156	32	between	between	ADP
gujaf-90	156	33	the	the	DET
gujaf-90	156	34	dependent	dependent	ADJ
gujaf-90	156	35	variable	variable	NOUN
gujaf-90	156	36	and	and	CCONJ
gujaf-90	156	37	the	the	DET
gujaf-90	156	38	independent	independent	ADJ
gujaf-90	156	39	variables	variable	NOUN
gujaf-90	156	40	.	.	PUNCT
gujaf-90	157	1	this	this	PRON
gujaf-90	157	2	is	be	AUX
gujaf-90	157	3	presented	present	VERB
gujaf-90	157	4	in	in	ADP
gujaf-90	157	5	table	table	NOUN
gujaf-90	157	6	4	4	NUM
gujaf-90	157	7	below	below	ADV
gujaf-90	157	8	.	.	PUNCT
gujaf-90	158	1	table	table	NOUN
gujaf-90	158	2	4	4	NUM
gujaf-90	158	3	:	:	PUNCT
gujaf-90	158	4	summary	summary	NOUN
gujaf-90	158	5	of	of	ADP
gujaf-90	158	6	fixed	fix	VERB
gujaf-90	158	7	effect	effect	NOUN
gujaf-90	158	8	regression	regression	NOUN
gujaf-90	158	9	result	result	VERB
gujaf-90	158	10	variable	variable	ADJ
gujaf-90	158	11	coefficient	coefficient	NOUN
gujaf-90	158	12	t	t	NOUN
gujaf-90	158	13	-	-	PUNCT
gujaf-90	158	14	value	value	NOUN
gujaf-90	158	15	p	p	NOUN
gujaf-90	158	16	-	-	PUNCT
gujaf-90	158	17	value	value	NOUN
gujaf-90	158	18	fd	fd	PROPN
gujaf-90	158	19	0.3986	0.3986	NUM
gujaf-90	158	20	1.5200	1.5200	NUM
gujaf-90	158	21	0.1320	0.1320	NUM
gujaf-90	158	22	bi	bi	NOUN
gujaf-90	158	23	0.8994	0.8994	NUM
gujaf-90	158	24	2.5500	2.5500	NUM
gujaf-90	158	25	0.0001	0.0001	NUM
gujaf-90	158	26	bm	bm	PROPN
gujaf-90	158	27	0.5405	0.5405	NUM
gujaf-90	158	28	2.8000	2.8000	NUM
gujaf-90	158	29	0.0005	0.0005	NUM
gujaf-90	158	30	wd	wd	X
gujaf-90	158	31	-0.0971	-0.0971	NOUN
gujaf-90	158	32	-2.8900	-2.8900	NOUN
gujaf-90	158	33	0.0004	0.0004	NUM
gujaf-90	158	34	constant	constant	ADJ
gujaf-90	158	35	0.3733	0.3733	NUM
gujaf-90	158	36	0.6600	0.6600	NUM
gujaf-90	158	37	0.5140	0.5140	NUM
gujaf-90	158	38	prob	prob	NOUN
gujaf-90	158	39	>	>	X
gujaf-90	158	40	f	f	PROPN
gujaf-90	158	41	0.0005	0.0005	NUM
gujaf-90	158	42	adjusted	adjust	VERB
gujaf-90	158	43	r	r	NOUN
gujaf-90	158	44	-	-	PUNCT
gujaf-90	158	45	sq	sq	ADJ
gujaf-90	158	46	.	.	PROPN
gujaf-90	158	47	0.1903	0.1903	ADJ
gujaf-90	159	1	mean	mean	NOUN
gujaf-90	159	2	vif	vif	PROPN
gujaf-90	159	3	1.49	1.49	NUM
gujaf-90	159	4	hausman	hausman	PROPN
gujaf-90	159	5	test	test	NOUN
gujaf-90	159	6	0.0002	0.0002	NUM
gujaf-90	159	7	source	source	NOUN
gujaf-90	159	8	:	:	PUNCT
gujaf-90	159	9	stata	stata	NOUN
gujaf-90	159	10	output	output	NOUN
gujaf-90	159	11	,	,	PUNCT
gujaf-90	159	12	2021	2021	NUM
gujaf-90	159	13	from	from	ADP
gujaf-90	159	14	table	table	NOUN
gujaf-90	159	15	4	4	NUM
gujaf-90	159	16	above	above	ADV
gujaf-90	159	17	,	,	PUNCT
gujaf-90	159	18	the	the	DET
gujaf-90	159	19	results	result	NOUN
gujaf-90	159	20	show	show	VERB
gujaf-90	159	21	an	an	DET
gujaf-90	159	22	adjusted	adjusted	ADJ
gujaf-90	159	23	r	r	NOUN
gujaf-90	159	24	square	square	NOUN
gujaf-90	159	25	of	of	ADP
gujaf-90	159	26	(	(	PUNCT
gujaf-90	159	27	0.19	0.19	NUM
gujaf-90	159	28	)	)	PUNCT
gujaf-90	159	29	,	,	PUNCT
gujaf-90	159	30	that	that	PRON
gujaf-90	159	31	is	be	AUX
gujaf-90	159	32	the	the	DET
gujaf-90	159	33	coefficient	coefficient	NOUN
gujaf-90	159	34	of	of	ADP
gujaf-90	159	35	determination	determination	NOUN
gujaf-90	159	36	which	which	PRON
gujaf-90	159	37	represents	represent	VERB
gujaf-90	159	38	the	the	DET
gujaf-90	159	39	percentage	percentage	NOUN
gujaf-90	159	40	of	of	ADP
gujaf-90	159	41	change	change	NOUN
gujaf-90	159	42	in	in	ADP
gujaf-90	159	43	corporate	corporate	ADJ
gujaf-90	159	44	social	social	ADJ
gujaf-90	159	45	responsibility	responsibility	NOUN
gujaf-90	159	46	disclosure	disclosure	NOUN
gujaf-90	159	47	as	as	SCONJ
gujaf-90	159	48	explain	explain	VERB
gujaf-90	159	49	by	by	ADP
gujaf-90	159	50	explanatory	explanatory	ADJ
gujaf-90	159	51	variables	variable	NOUN
gujaf-90	159	52	.	.	PUNCT
gujaf-90	160	1	this	this	PRON
gujaf-90	160	2	indicate	indicate	VERB
gujaf-90	160	3	that	that	SCONJ
gujaf-90	160	4	19	19	NUM
gujaf-90	160	5	%	%	NOUN
gujaf-90	160	6	changes	change	NOUN
gujaf-90	160	7	in	in	ADP
gujaf-90	160	8	the	the	DET
gujaf-90	160	9	corporate	corporate	ADJ
gujaf-90	160	10	social	social	ADJ
gujaf-90	160	11	responsibility	responsibility	NOUN
gujaf-90	160	12	disclosure	disclosure	NOUN
gujaf-90	160	13	is	be	AUX
gujaf-90	160	14	explain	explain	VERB
gujaf-90	160	15	by	by	ADP
gujaf-90	160	16	explanatory	explanatory	ADJ
gujaf-90	160	17	variables	variable	NOUN
gujaf-90	160	18	used	use	VERB
gujaf-90	160	19	in	in	ADP
gujaf-90	160	20	the	the	DET
gujaf-90	160	21	model	model	NOUN
gujaf-90	160	22	;	;	PUNCT
gujaf-90	160	23	this	this	PRON
gujaf-90	160	24	shows	show	VERB
gujaf-90	160	25	that	that	SCONJ
gujaf-90	160	26	the	the	DET
gujaf-90	160	27	independent	independent	ADJ
gujaf-90	160	28	variables	variable	NOUN
gujaf-90	160	29	cumulatively	cumulatively	ADV
gujaf-90	160	30	bring	bring	VERB
gujaf-90	160	31	about	about	ADV
gujaf-90	160	32	19	19	NUM
gujaf-90	160	33	%	%	NOUN
gujaf-90	160	34	changes	change	NOUN
gujaf-90	160	35	in	in	ADP
gujaf-90	160	36	nigerian	nigerian	ADJ
gujaf-90	160	37	listed	list	VERB
gujaf-90	160	38	oil	oil	NOUN
gujaf-90	160	39	and	and	CCONJ
gujaf-90	160	40	gas	gas	NOUN
gujaf-90	160	41	companies	company	NOUN
gujaf-90	160	42	and	and	CCONJ
gujaf-90	160	43	81	81	NUM
gujaf-90	160	44	%	%	NOUN
gujaf-90	160	45	is	be	AUX
gujaf-90	160	46	explained	explain	VERB
gujaf-90	160	47	by	by	ADP
gujaf-90	160	48	other	other	ADJ
gujaf-90	160	49	factors	factor	NOUN
gujaf-90	160	50	not	not	PART
gujaf-90	160	51	accounted	account	VERB
gujaf-90	160	52	for	for	ADP
gujaf-90	160	53	by	by	ADP
gujaf-90	160	54	the	the	DET
gujaf-90	160	55	model	model	NOUN
gujaf-90	160	56	.	.	PUNCT
gujaf-90	161	1	the	the	DET
gujaf-90	161	2	f	f	PROPN
gujaf-90	161	3	text	text	NOUN
gujaf-90	161	4	results	result	NOUN
gujaf-90	161	5	shows	show	VERB
gujaf-90	161	6	the	the	DET
gujaf-90	161	7	p	p	NOUN
gujaf-90	161	8	value	value	NOUN
gujaf-90	161	9	of	of	ADP
gujaf-90	161	10	0.0005	0.0005	NUM
gujaf-90	161	11	,	,	PUNCT
gujaf-90	161	12	this	this	PRON
gujaf-90	161	13	indicates	indicate	VERB
gujaf-90	161	14	that	that	SCONJ
gujaf-90	161	15	the	the	DET
gujaf-90	161	16	model	model	NOUN
gujaf-90	161	17	is	be	AUX
gujaf-90	161	18	fit	fit	ADJ
gujaf-90	161	19	and	and	CCONJ
gujaf-90	161	20	the	the	DET
gujaf-90	161	21	variables	variable	NOUN
gujaf-90	161	22	are	be	AUX
gujaf-90	161	23	appropriately	appropriately	ADV
gujaf-90	161	24	selected	select	VERB
gujaf-90	161	25	.	.	PUNCT
gujaf-90	162	1	however	however	ADV
gujaf-90	162	2	,	,	PUNCT
gujaf-90	162	3	hausaman	hausaman	ADJ
gujaf-90	162	4	specification	specification	NOUN
gujaf-90	162	5	test	test	NOUN
gujaf-90	162	6	was	be	AUX
gujaf-90	162	7	conducted	conduct	VERB
gujaf-90	162	8	to	to	PART
gujaf-90	162	9	select	select	VERB
gujaf-90	162	10	between	between	ADP
gujaf-90	162	11	fixed	fix	VERB
gujaf-90	162	12	and	and	CCONJ
gujaf-90	162	13	random	random	ADJ
gujaf-90	162	14	effect	effect	NOUN
gujaf-90	162	15	,	,	PUNCT
gujaf-90	162	16	the	the	DET
gujaf-90	162	17	results	result	NOUN
gujaf-90	162	18	show	show	VERB
gujaf-90	162	19	that	that	SCONJ
gujaf-90	162	20	the	the	DET
gujaf-90	162	21	fixed	fix	VERB
gujaf-90	162	22	effect	effect	NOUN
gujaf-90	162	23	is	be	AUX
gujaf-90	162	24	more	more	ADV
gujaf-90	162	25	appropriate	appropriate	ADJ
gujaf-90	162	26	than	than	ADP
gujaf-90	162	27	random	random	ADJ
gujaf-90	162	28	effect	effect	NOUN
gujaf-90	162	29	.	.	PUNCT
gujaf-90	163	1	in	in	ADP
gujaf-90	163	2	evaluating	evaluate	VERB
gujaf-90	163	3	the	the	DET
gujaf-90	163	4	model	model	NOUN
gujaf-90	163	5	based	base	VERB
gujaf-90	163	6	on	on	ADP
gujaf-90	163	7	the	the	DET
gujaf-90	163	8	regression	regression	NOUN
gujaf-90	163	9	results	result	NOUN
gujaf-90	163	10	,	,	PUNCT
gujaf-90	163	11	foreign	foreign	ADJ
gujaf-90	163	12	member	member	NOUN
gujaf-90	163	13	on	on	ADP
gujaf-90	163	14	the	the	DET
gujaf-90	163	15	board	board	NOUN
gujaf-90	163	16	as	as	SCONJ
gujaf-90	163	17	indicate	indicate	VERB
gujaf-90	163	18	in	in	ADP
gujaf-90	163	19	table	table	NOUN
gujaf-90	163	20	4	4	NUM
gujaf-90	163	21	has	have	VERB
gujaf-90	163	22	a	a	DET
gujaf-90	163	23	positive	positive	ADJ
gujaf-90	163	24	and	and	CCONJ
gujaf-90	163	25	insignificant	insignificant	ADJ
gujaf-90	163	26	impact	impact	NOUN
gujaf-90	163	27	on	on	ADP
gujaf-90	163	28	corporate	corporate	ADJ
gujaf-90	163	29	social	social	ADJ
gujaf-90	163	30	responsibility	responsibility	NOUN
gujaf-90	163	31	disclosure	disclosure	NOUN
gujaf-90	163	32	of	of	ADP
gujaf-90	163	33	listed	list	VERB
gujaf-90	163	34	oil	oil	NOUN
gujaf-90	163	35	and	and	CCONJ
gujaf-90	163	36	gas	gas	NOUN
gujaf-90	163	37	companies	company	NOUN
gujaf-90	163	38	in	in	ADP
gujaf-90	163	39	nigeria	nigeria	PRON
gujaf-90	163	40	considering	consider	VERB
gujaf-90	163	41	the	the	DET
gujaf-90	163	42	coefficient	coefficient	NOUN
gujaf-90	163	43	value	value	NOUN
gujaf-90	163	44	of	of	ADP
gujaf-90	163	45	0.3986	0.3986	NUM
gujaf-90	163	46	and	and	CCONJ
gujaf-90	163	47	a	a	DET
gujaf-90	163	48	p	p	NOUN
gujaf-90	163	49	-	-	PUNCT
gujaf-90	163	50	value	value	NOUN
gujaf-90	163	51	of	of	ADP
gujaf-90	163	52	0.1320	0.1320	NUM
gujaf-90	163	53	which	which	PRON
gujaf-90	163	54	is	be	AUX
gujaf-90	163	55	not	not	PART
gujaf-90	163	56	significant	significant	ADJ
gujaf-90	163	57	at	at	ADP
gujaf-90	163	58	all	all	DET
gujaf-90	163	59	level	level	NOUN
gujaf-90	163	60	of	of	ADP
gujaf-90	163	61	significance	significance	NOUN
gujaf-90	163	62	.	.	PUNCT
gujaf-90	164	1	11	11	NUM
gujaf-90	164	2	table	table	NOUN
gujaf-90	164	3	4	4	NUM
gujaf-90	164	4	above	above	ADV
gujaf-90	164	5	shows	show	VERB
gujaf-90	164	6	that	that	SCONJ
gujaf-90	164	7	board	board	NOUN
gujaf-90	164	8	independent	independent	ADJ
gujaf-90	164	9	has	have	VERB
gujaf-90	164	10	positive	positive	ADJ
gujaf-90	164	11	and	and	CCONJ
gujaf-90	164	12	significant	significant	ADJ
gujaf-90	164	13	impact	impact	NOUN
gujaf-90	164	14	on	on	ADP
gujaf-90	164	15	corporate	corporate	ADJ
gujaf-90	164	16	social	social	ADJ
gujaf-90	164	17	responsibility	responsibility	NOUN
gujaf-90	164	18	disclosure	disclosure	NOUN
gujaf-90	164	19	of	of	ADP
gujaf-90	164	20	listed	list	VERB
gujaf-90	164	21	oil	oil	NOUN
gujaf-90	164	22	and	and	CCONJ
gujaf-90	164	23	gas	gas	NOUN
gujaf-90	164	24	companies	company	NOUN
gujaf-90	164	25	in	in	ADP
gujaf-90	164	26	nigeria	nigeria	PROPN
gujaf-90	164	27	from	from	ADP
gujaf-90	164	28	the	the	DET
gujaf-90	164	29	coefficient	coefficient	NOUN
gujaf-90	164	30	of	of	ADP
gujaf-90	164	31	0.8994	0.8994	NUM
gujaf-90	164	32	which	which	PRON
gujaf-90	164	33	is	be	AUX
gujaf-90	164	34	significance	significance	NOUN
gujaf-90	164	35	at	at	ADP
gujaf-90	164	36	1	1	NUM
gujaf-90	164	37	%	%	NOUN
gujaf-90	164	38	level	level	NOUN
gujaf-90	164	39	of	of	ADP
gujaf-90	164	40	significance	significance	NOUN
gujaf-90	164	41	(	(	PUNCT
gujaf-90	164	42	pvalue	pvalue	NOUN
gujaf-90	164	43	of	of	ADP
gujaf-90	164	44	0.0001	0.0001	NUM
gujaf-90	164	45	)	)	PUNCT
gujaf-90	164	46	.	.	PUNCT
gujaf-90	165	1	this	this	PRON
gujaf-90	165	2	shows	show	VERB
gujaf-90	165	3	that	that	SCONJ
gujaf-90	165	4	as	as	ADP
gujaf-90	165	5	board	board	NOUN
gujaf-90	165	6	independent	independent	ADJ
gujaf-90	165	7	increase	increase	NOUN
gujaf-90	165	8	,	,	PUNCT
gujaf-90	165	9	corporate	corporate	ADJ
gujaf-90	165	10	social	social	ADJ
gujaf-90	165	11	responsibility	responsibility	NOUN
gujaf-90	165	12	disclosure	disclosure	NOUN
gujaf-90	165	13	decrease	decrease	NOUN
gujaf-90	165	14	during	during	ADP
gujaf-90	165	15	the	the	DET
gujaf-90	165	16	period	period	NOUN
gujaf-90	165	17	under	under	ADP
gujaf-90	165	18	review	review	NOUN
gujaf-90	165	19	.	.	PUNCT
gujaf-90	166	1	the	the	DET
gujaf-90	166	2	findings	finding	NOUN
gujaf-90	166	3	are	be	AUX
gujaf-90	166	4	in	in	ADP
gujaf-90	166	5	line	line	NOUN
gujaf-90	166	6	with	with	ADP
gujaf-90	166	7	stakeholder‟s	stakeholder‟s	NOUN
gujaf-90	166	8	theory	theory	NOUN
gujaf-90	166	9	which	which	PRON
gujaf-90	166	10	believed	believe	VERB
gujaf-90	166	11	that	that	SCONJ
gujaf-90	166	12	board	board	NOUN
gujaf-90	166	13	decisions	decision	NOUN
gujaf-90	166	14	regarding	regard	VERB
gujaf-90	166	15	the	the	DET
gujaf-90	166	16	activities	activity	NOUN
gujaf-90	166	17	of	of	ADP
gujaf-90	166	18	the	the	DET
gujaf-90	166	19	firm	firm	NOUN
gujaf-90	166	20	they	they	PRON
gujaf-90	166	21	govern	govern	VERB
gujaf-90	166	22	whether	whether	SCONJ
gujaf-90	166	23	economic	economic	ADJ
gujaf-90	166	24	or	or	CCONJ
gujaf-90	166	25	social	social	ADJ
gujaf-90	166	26	are	be	AUX
gujaf-90	166	27	considered	consider	VERB
gujaf-90	166	28	more	more	ADV
gujaf-90	166	29	effective	effective	ADJ
gujaf-90	166	30	to	to	ADP
gujaf-90	166	31	all	all	DET
gujaf-90	166	32	stakeholders	stakeholder	NOUN
gujaf-90	166	33	concerned	concerned	ADJ
gujaf-90	166	34	when	when	SCONJ
gujaf-90	166	35	there	there	PRON
gujaf-90	166	36	is	be	VERB
gujaf-90	166	37	a	a	DET
gujaf-90	166	38	strong	strong	ADJ
gujaf-90	166	39	base	base	NOUN
gujaf-90	166	40	of	of	ADP
gujaf-90	166	41	independent	independent	ADJ
gujaf-90	166	42	directors‟	directors‟	PROPN
gujaf-90	166	43	opinion	opinion	NOUN
gujaf-90	166	44	.	.	PUNCT
gujaf-90	167	1	similarly	similarly	ADV
gujaf-90	167	2	,	,	PUNCT
gujaf-90	167	3	the	the	DET
gujaf-90	167	4	table	table	NOUN
gujaf-90	167	5	4	4	NUM
gujaf-90	167	6	shows	show	VERB
gujaf-90	167	7	that	that	SCONJ
gujaf-90	167	8	board	board	NOUN
gujaf-90	167	9	meetings	meeting	NOUN
gujaf-90	167	10	have	have	VERB
gujaf-90	167	11	a	a	DET
gujaf-90	167	12	positive	positive	ADJ
gujaf-90	167	13	and	and	CCONJ
gujaf-90	167	14	significant	significant	ADJ
gujaf-90	167	15	effect	effect	NOUN
gujaf-90	167	16	on	on	ADP
gujaf-90	167	17	corporate	corporate	ADJ
gujaf-90	167	18	social	social	ADJ
gujaf-90	167	19	responsibility	responsibility	NOUN
gujaf-90	167	20	disclosure	disclosure	NOUN
gujaf-90	167	21	of	of	ADP
gujaf-90	167	22	listed	list	VERB
gujaf-90	167	23	oil	oil	NOUN
gujaf-90	167	24	and	and	CCONJ
gujaf-90	167	25	gas	gas	NOUN
gujaf-90	167	26	companies	company	NOUN
gujaf-90	167	27	in	in	ADP
gujaf-90	167	28	nigeria	nigeria	PRON
gujaf-90	167	29	considering	consider	VERB
gujaf-90	167	30	the	the	DET
gujaf-90	167	31	coefficient	coefficient	NOUN
gujaf-90	167	32	of	of	ADP
gujaf-90	167	33	0.5405	0.5405	NUM
gujaf-90	167	34	which	which	PRON
gujaf-90	167	35	is	be	AUX
gujaf-90	167	36	significance	significance	NOUN
gujaf-90	167	37	at	at	ADP
gujaf-90	167	38	5	5	NUM
gujaf-90	167	39	%	%	NOUN
gujaf-90	167	40	level	level	NOUN
gujaf-90	167	41	of	of	ADP
gujaf-90	167	42	significance	significance	NOUN
gujaf-90	167	43	(	(	PUNCT
gujaf-90	167	44	pvalue	pvalue	NOUN
gujaf-90	167	45	of	of	ADP
gujaf-90	167	46	0.0004	0.0004	NUM
gujaf-90	167	47	)	)	PUNCT
gujaf-90	167	48	.	.	PUNCT
gujaf-90	168	1	this	this	PRON
gujaf-90	168	2	implies	imply	VERB
gujaf-90	168	3	that	that	SCONJ
gujaf-90	168	4	as	as	SCONJ
gujaf-90	168	5	the	the	DET
gujaf-90	168	6	number	number	NOUN
gujaf-90	168	7	of	of	ADP
gujaf-90	168	8	meetings	meeting	NOUN
gujaf-90	168	9	increase	increase	VERB
gujaf-90	168	10	the	the	DET
gujaf-90	168	11	corporate	corporate	ADJ
gujaf-90	168	12	social	social	ADJ
gujaf-90	168	13	responsibility	responsibility	NOUN
gujaf-90	168	14	disclosure	disclosure	NOUN
gujaf-90	168	15	increase	increase	NOUN
gujaf-90	168	16	.	.	PUNCT
gujaf-90	169	1	the	the	DET
gujaf-90	169	2	findings	finding	NOUN
gujaf-90	169	3	is	be	AUX
gujaf-90	169	4	in	in	ADP
gujaf-90	169	5	line	line	NOUN
gujaf-90	169	6	with	with	ADP
gujaf-90	169	7	the	the	DET
gujaf-90	169	8	legitimacy	legitimacy	NOUN
gujaf-90	169	9	theory	theory	NOUN
gujaf-90	169	10	because	because	SCONJ
gujaf-90	169	11	the	the	DET
gujaf-90	169	12	decision	decision	NOUN
gujaf-90	169	13	on	on	ADP
gujaf-90	169	14	how	how	SCONJ
gujaf-90	169	15	corporate	corporate	ADJ
gujaf-90	169	16	organizations	organization	NOUN
gujaf-90	169	17	will	will	AUX
gujaf-90	169	18	respect	respect	VERB
gujaf-90	169	19	the	the	DET
gujaf-90	169	20	law	law	NOUN
gujaf-90	169	21	of	of	ADP
gujaf-90	169	22	the	the	DET
gujaf-90	169	23	land	land	NOUN
gujaf-90	169	24	,	,	PUNCT
gujaf-90	169	25	prevent	prevent	VERB
gujaf-90	169	26	their	their	PRON
gujaf-90	169	27	physical	physical	ADJ
gujaf-90	169	28	environment	environment	NOUN
gujaf-90	169	29	from	from	ADP
gujaf-90	169	30	being	be	AUX
gujaf-90	169	31	damage	damage	NOUN
gujaf-90	169	32	and	and	CCONJ
gujaf-90	169	33	avoid	avoid	VERB
gujaf-90	169	34	unnecessary	unnecessary	ADJ
gujaf-90	169	35	wastes	waste	NOUN
gujaf-90	169	36	dump	dump	NOUN
gujaf-90	169	37	were	be	AUX
gujaf-90	169	38	reach	reach	VERB
gujaf-90	169	39	during	during	ADP
gujaf-90	169	40	the	the	DET
gujaf-90	169	41	board	board	NOUN
gujaf-90	169	42	meetings	meeting	NOUN
gujaf-90	169	43	.	.	PUNCT
gujaf-90	170	1	however	however	ADV
gujaf-90	170	2	,	,	PUNCT
gujaf-90	170	3	table	table	NOUN
gujaf-90	170	4	4	4	NUM
gujaf-90	170	5	discloses	disclose	VERB
gujaf-90	170	6	that	that	SCONJ
gujaf-90	170	7	women	woman	NOUN
gujaf-90	170	8	director	director	NOUN
gujaf-90	170	9	on	on	ADP
gujaf-90	170	10	the	the	DET
gujaf-90	170	11	board	board	NOUN
gujaf-90	170	12	is	be	AUX
gujaf-90	170	13	positively	positively	ADV
gujaf-90	170	14	and	and	CCONJ
gujaf-90	170	15	statistically	statistically	ADV
gujaf-90	170	16	significant	significant	ADJ
gujaf-90	170	17	with	with	ADP
gujaf-90	170	18	the	the	DET
gujaf-90	170	19	extent	extent	NOUN
gujaf-90	170	20	of	of	ADP
gujaf-90	170	21	corporate	corporate	ADJ
gujaf-90	170	22	social	social	ADJ
gujaf-90	170	23	responsibility	responsibility	NOUN
gujaf-90	170	24	disclosure	disclosure	NOUN
gujaf-90	170	25	at	at	ADP
gujaf-90	170	26	5	5	NUM
gujaf-90	170	27	%	%	NOUN
gujaf-90	170	28	level	level	NOUN
gujaf-90	170	29	of	of	ADP
gujaf-90	170	30	significance	significance	NOUN
gujaf-90	170	31	.	.	PUNCT
gujaf-90	171	1	the	the	DET
gujaf-90	171	2	study‟s	study‟s	ADJ
gujaf-90	171	3	finding	finding	NOUN
gujaf-90	171	4	implies	imply	VERB
gujaf-90	171	5	that	that	SCONJ
gujaf-90	171	6	an	an	DET
gujaf-90	171	7	increase	increase	NOUN
gujaf-90	171	8	in	in	ADP
gujaf-90	171	9	women	woman	NOUN
gujaf-90	171	10	director	director	NOUN
gujaf-90	171	11	on	on	ADP
gujaf-90	171	12	the	the	DET
gujaf-90	171	13	board	board	NOUN
gujaf-90	171	14	,	,	PUNCT
gujaf-90	171	15	other	other	ADJ
gujaf-90	171	16	independent	independent	ADJ
gujaf-90	171	17	variables	variable	NOUN
gujaf-90	171	18	remain	remain	VERB
gujaf-90	171	19	constant	constant	ADJ
gujaf-90	171	20	decreases	decrease	NOUN
gujaf-90	171	21	the	the	DET
gujaf-90	171	22	corporate	corporate	ADJ
gujaf-90	171	23	social	social	ADJ
gujaf-90	171	24	responsibility	responsibility	NOUN
gujaf-90	171	25	disclosure	disclosure	NOUN
gujaf-90	171	26	.	.	PUNCT
gujaf-90	172	1	5	5	X
gujaf-90	172	2	.	.	X
gujaf-90	172	3	conclusion	conclusion	NOUN
gujaf-90	172	4	and	and	CCONJ
gujaf-90	172	5	recommendations	recommendation	NOUN
gujaf-90	172	6	this	this	DET
gujaf-90	172	7	study	study	NOUN
gujaf-90	172	8	has	have	AUX
gujaf-90	172	9	empirically	empirically	ADV
gujaf-90	172	10	provided	provide	VERB
gujaf-90	172	11	evidence	evidence	NOUN
gujaf-90	172	12	on	on	ADP
gujaf-90	172	13	the	the	DET
gujaf-90	172	14	relationship	relationship	NOUN
gujaf-90	172	15	between	between	ADP
gujaf-90	172	16	board	board	NOUN
gujaf-90	172	17	characteristics	characteristic	NOUN
gujaf-90	172	18	proxies	proxy	NOUN
gujaf-90	172	19	by	by	ADP
gujaf-90	172	20	foreign	foreign	ADJ
gujaf-90	172	21	membership	membership	NOUN
gujaf-90	172	22	on	on	ADP
gujaf-90	172	23	the	the	DET
gujaf-90	172	24	board	board	NOUN
gujaf-90	172	25	,	,	PUNCT
gujaf-90	172	26	board	board	NOUN
gujaf-90	172	27	independent	independent	ADJ
gujaf-90	172	28	,	,	PUNCT
gujaf-90	172	29	board	board	NOUN
gujaf-90	172	30	meetings	meeting	NOUN
gujaf-90	172	31	and	and	CCONJ
gujaf-90	172	32	women	woman	NOUN
gujaf-90	172	33	director	director	NOUN
gujaf-90	172	34	on	on	ADP
gujaf-90	172	35	the	the	DET
gujaf-90	172	36	board	board	NOUN
gujaf-90	172	37	on	on	ADP
gujaf-90	172	38	corporate	corporate	ADJ
gujaf-90	172	39	social	social	ADJ
gujaf-90	172	40	responsibility	responsibility	NOUN
gujaf-90	172	41	disclosure	disclosure	NOUN
gujaf-90	172	42	of	of	ADP
gujaf-90	172	43	listed	list	VERB
gujaf-90	172	44	oil	oil	NOUN
gujaf-90	172	45	and	and	CCONJ
gujaf-90	172	46	gas	gas	NOUN
gujaf-90	172	47	firms	firm	NOUN
gujaf-90	172	48	in	in	ADP
gujaf-90	172	49	nigeria	nigeria	PROPN
gujaf-90	172	50	.	.	PUNCT
gujaf-90	173	1	based	base	VERB
gujaf-90	173	2	on	on	ADP
gujaf-90	173	3	the	the	DET
gujaf-90	173	4	findings	finding	NOUN
gujaf-90	173	5	,	,	PUNCT
gujaf-90	173	6	it	it	PRON
gujaf-90	173	7	is	be	AUX
gujaf-90	173	8	therefore	therefore	ADV
gujaf-90	173	9	concluded	conclude	VERB
gujaf-90	173	10	that	that	SCONJ
gujaf-90	173	11	board	board	NOUN
gujaf-90	173	12	meetings	meeting	NOUN
gujaf-90	173	13	board	board	PROPN
gujaf-90	173	14	independent	independent	ADJ
gujaf-90	173	15	and	and	CCONJ
gujaf-90	173	16	women	woman	NOUN
gujaf-90	173	17	directors	director	NOUN
gujaf-90	173	18	on	on	ADP
gujaf-90	173	19	the	the	DET
gujaf-90	173	20	board	board	NOUN
gujaf-90	173	21	improve	improve	VERB
gujaf-90	173	22	corporate	corporate	ADJ
gujaf-90	173	23	social	social	ADJ
gujaf-90	173	24	responsibility	responsibility	NOUN
gujaf-90	173	25	disclosure	disclosure	NOUN
gujaf-90	173	26	of	of	ADP
gujaf-90	173	27	listed	list	VERB
gujaf-90	173	28	oil	oil	NOUN
gujaf-90	173	29	and	and	CCONJ
gujaf-90	173	30	gas	gas	NOUN
gujaf-90	173	31	companies	company	NOUN
gujaf-90	173	32	in	in	ADP
gujaf-90	173	33	nigeriaduring	nigeriadure	VERB
gujaf-90	173	34	the	the	DET
gujaf-90	173	35	period	period	NOUN
gujaf-90	173	36	under	under	ADP
gujaf-90	173	37	review	review	NOUN
gujaf-90	173	38	.	.	PUNCT
gujaf-90	174	1	however	however	ADV
gujaf-90	174	2	,	,	PUNCT
gujaf-90	174	3	foreign	foreign	ADJ
gujaf-90	174	4	member	member	NOUN
gujaf-90	174	5	on	on	ADP
gujaf-90	174	6	the	the	DET
gujaf-90	174	7	board	board	NOUN
gujaf-90	174	8	does	do	AUX
gujaf-90	174	9	not	not	PART
gujaf-90	174	10	influencecorporate	influencecorporate	VERB
gujaf-90	174	11	social	social	ADJ
gujaf-90	174	12	responsibility	responsibility	NOUN
gujaf-90	174	13	disclosure	disclosure	NOUN
gujaf-90	174	14	of	of	ADP
gujaf-90	174	15	listed	list	VERB
gujaf-90	174	16	oil	oil	NOUN
gujaf-90	174	17	and	and	CCONJ
gujaf-90	174	18	gas	gas	NOUN
gujaf-90	174	19	companies	company	NOUN
gujaf-90	174	20	in	in	ADP
gujaf-90	174	21	nigeria	nigeria	PROPN
gujaf-90	174	22	.	.	PUNCT
gujaf-90	175	1	in	in	ADP
gujaf-90	175	2	line	line	NOUN
gujaf-90	175	3	with	with	ADP
gujaf-90	175	4	findings	finding	NOUN
gujaf-90	175	5	and	and	CCONJ
gujaf-90	175	6	conclusions	conclusion	NOUN
gujaf-90	175	7	drawn	draw	VERB
gujaf-90	175	8	from	from	ADP
gujaf-90	175	9	the	the	DET
gujaf-90	175	10	study	study	NOUN
gujaf-90	175	11	,	,	PUNCT
gujaf-90	175	12	therefore	therefore	ADV
gujaf-90	175	13	,	,	PUNCT
gujaf-90	175	14	the	the	DET
gujaf-90	175	15	study	study	NOUN
gujaf-90	175	16	recommends	recommend	VERB
gujaf-90	175	17	that	that	SCONJ
gujaf-90	175	18	the	the	DET
gujaf-90	175	19	management	management	NOUN
gujaf-90	175	20	of	of	ADP
gujaf-90	175	21	listed	list	VERB
gujaf-90	175	22	oil	oil	NOUN
gujaf-90	175	23	and	and	CCONJ
gujaf-90	175	24	gas	gas	NOUN
gujaf-90	175	25	companiesin	companiesin	NOUN
gujaf-90	175	26	nigeria	nigeria	PROPN
gujaf-90	175	27	should	should	AUX
gujaf-90	175	28	maintain	maintain	VERB
gujaf-90	175	29	proportions	proportion	NOUN
gujaf-90	175	30	of	of	ADP
gujaf-90	175	31	board	board	NOUN
gujaf-90	175	32	independence	independence	NOUN
gujaf-90	175	33	as	as	SCONJ
gujaf-90	175	34	this	this	PRON
gujaf-90	175	35	will	will	AUX
gujaf-90	175	36	increase	increase	VERB
gujaf-90	175	37	their	their	PRON
gujaf-90	175	38	investment	investment	NOUN
gujaf-90	175	39	in	in	ADP
gujaf-90	175	40	corporate	corporate	ADJ
gujaf-90	175	41	social	social	ADJ
gujaf-90	175	42	responsibility	responsibility	NOUN
gujaf-90	175	43	.	.	PUNCT
gujaf-90	176	1	this	this	PRON
gujaf-90	176	2	is	be	AUX
gujaf-90	176	3	because	because	SCONJ
gujaf-90	176	4	the	the	DET
gujaf-90	176	5	presence	presence	NOUN
gujaf-90	176	6	of	of	ADP
gujaf-90	176	7	independent	independent	ADJ
gujaf-90	176	8	directors	director	NOUN
gujaf-90	176	9	on	on	ADP
gujaf-90	176	10	the	the	DET
gujaf-90	176	11	board	board	NOUN
gujaf-90	176	12	will	will	AUX
gujaf-90	176	13	increase	increase	VERB
gujaf-90	176	14	the	the	DET
gujaf-90	176	15	board‟s	board‟s	NOUN
gujaf-90	176	16	objectivity	objectivity	NOUN
gujaf-90	176	17	and	and	CCONJ
gujaf-90	176	18	its	its	PRON
gujaf-90	176	19	ability	ability	NOUN
gujaf-90	176	20	to	to	PART
gujaf-90	176	21	represent	represent	VERB
gujaf-90	176	22	multiple	multiple	ADJ
gujaf-90	176	23	points	point	NOUN
gujaf-90	176	24	of	of	ADP
gujaf-90	176	25	view	view	NOUN
gujaf-90	176	26	of	of	ADP
gujaf-90	176	27	the	the	DET
gujaf-90	176	28	firm‟s	firm‟s	NOUN
gujaf-90	176	29	role	role	NOUN
gujaf-90	176	30	in	in	ADP
gujaf-90	176	31	the	the	DET
gujaf-90	176	32	environment	environment	NOUN
gujaf-90	176	33	and	and	CCONJ
gujaf-90	176	34	among	among	ADP
gujaf-90	176	35	stakeholders	stakeholder	NOUN
gujaf-90	176	36	.	.	PUNCT
gujaf-90	177	1	the	the	DET
gujaf-90	177	2	management	management	NOUN
gujaf-90	177	3	of	of	ADP
gujaf-90	177	4	listed	list	VERB
gujaf-90	177	5	oil	oil	NOUN
gujaf-90	177	6	and	and	CCONJ
gujaf-90	177	7	gas	gas	NOUN
gujaf-90	177	8	companies	company	NOUN
gujaf-90	177	9	in	in	ADP
gujaf-90	177	10	nigeria	nigeria	PROPN
gujaf-90	177	11	should	should	AUX
gujaf-90	177	12	continue	continue	VERB
gujaf-90	177	13	to	to	PART
gujaf-90	177	14	hold	hold	VERB
gujaf-90	177	15	minimum	minimum	NOUN
gujaf-90	177	16	of	of	ADP
gujaf-90	177	17	four	four	NUM
gujaf-90	177	18	meetings	meeting	NOUN
gujaf-90	177	19	and	and	CCONJ
gujaf-90	177	20	maximum	maximum	NOUN
gujaf-90	177	21	of	of	ADP
gujaf-90	177	22	seven	seven	NUM
gujaf-90	177	23	.	.	PUNCT
gujaf-90	178	1	perhaps	perhaps	ADV
gujaf-90	178	2	regular	regular	ADJ
gujaf-90	178	3	board	board	NOUN
gujaf-90	178	4	meetings	meeting	NOUN
gujaf-90	178	5	might	might	AUX
gujaf-90	178	6	better	well	ADV
gujaf-90	178	7	familiarize	familiarize	VERB
gujaf-90	178	8	them	they	PRON
gujaf-90	178	9	with	with	ADP
gujaf-90	178	10	the	the	DET
gujaf-90	178	11	company	company	NOUN
gujaf-90	178	12	and	and	CCONJ
gujaf-90	178	13	in	in	ADP
gujaf-90	178	14	turn	turn	NOUN
gujaf-90	178	15	assist	assist	VERB
gujaf-90	178	16	them	they	PRON
gujaf-90	178	17	in	in	ADP
gujaf-90	178	18	making	make	VERB
gujaf-90	178	19	better	well	ADV
gujaf-90	178	20	and	and	CCONJ
gujaf-90	178	21	more	more	ADV
gujaf-90	178	22	informed	informed	ADJ
gujaf-90	178	23	decisions	decision	NOUN
gujaf-90	178	24	regard	regard	VERB
gujaf-90	178	25	to	to	ADP
gujaf-90	178	26	corporate	corporate	ADJ
gujaf-90	178	27	social	social	ADJ
gujaf-90	178	28	responsibility	responsibility	NOUN
gujaf-90	178	29	activities	activity	NOUN
gujaf-90	178	30	.	.	PUNCT
gujaf-90	179	1	the	the	DET
gujaf-90	179	2	management	management	NOUN
gujaf-90	179	3	should	should	AUX
gujaf-90	179	4	maintain	maintain	VERB
gujaf-90	179	5	gender	gender	NOUN
gujaf-90	179	6	equilibrium	equilibrium	NOUN
gujaf-90	179	7	while	while	SCONJ
gujaf-90	179	8	determining	determine	VERB
gujaf-90	179	9	female	female	ADJ
gujaf-90	179	10	directors‟	directors‟	PROPN
gujaf-90	179	11	representation	representation	NOUN
gujaf-90	179	12	on	on	ADP
gujaf-90	179	13	the	the	DET
gujaf-90	179	14	board	board	NOUN
gujaf-90	179	15	as	as	SCONJ
gujaf-90	179	16	this	this	PRON
gujaf-90	179	17	will	will	AUX
gujaf-90	179	18	increase	increase	VERB
gujaf-90	179	19	their	their	PRON
gujaf-90	179	20	investment	investment	NOUN
gujaf-90	179	21	in	in	ADP
gujaf-90	179	22	corporate	corporate	ADJ
gujaf-90	179	23	social	social	ADJ
gujaf-90	179	24	responsibility	responsibility	NOUN
gujaf-90	179	25	references	reference	NOUN
gujaf-90	179	26	abubakar	abubakar	PROPN
gujaf-90	179	27	,	,	PUNCT
gujaf-90	179	28	a.	a.	NOUN
gujaf-90	179	29	mazadu	mazadu	NOUN
gujaf-90	179	30	,	,	PUNCT
gujaf-90	179	31	s.	s.	PROPN
gujaf-90	179	32	a.	a.	PROPN
gujaf-90	179	33	&	&	CCONJ
gujaf-90	179	34	yusuf	yusuf	PROPN
gujaf-90	179	35	,	,	PUNCT
gujaf-90	179	36	a.	a.	NOUN
gujaf-90	179	37	m.	m.	NOUN
gujaf-90	179	38	(	(	PUNCT
gujaf-90	179	39	2020	2020	NUM
gujaf-90	179	40	)	)	PUNCT
gujaf-90	179	41	.	.	PUNCT
gujaf-90	180	1	audit	audit	NOUN
gujaf-90	180	2	quality	quality	NOUN
gujaf-90	180	3	and	and	CCONJ
gujaf-90	180	4	earnings	earning	NOUN
gujaf-90	180	5	management	management	NOUN
gujaf-90	180	6	of	of	ADP
gujaf-90	180	7	listed	list	VERB
gujaf-90	180	8	insurance	insurance	NOUN
gujaf-90	180	9	companies	company	NOUN
gujaf-90	180	10	in	in	ADP
gujaf-90	180	11	nigeria	nigeria	PROPN
gujaf-90	180	12	.	.	PUNCT
gujaf-90	181	1	gusaujournal	gusaujournal	ADJ
gujaf-90	181	2	of	of	ADP
gujaf-90	181	3	accounting	accounting	NOUN
gujaf-90	181	4	and	and	CCONJ
gujaf-90	181	5	finance	finance	NOUN
gujaf-90	181	6	,	,	PUNCT
gujaf-90	181	7	1(1	1(1	NUM
gujaf-90	181	8	)	)	PUNCT
gujaf-90	181	9	,	,	PUNCT
gujaf-90	181	10	1	1	NUM
gujaf-90	181	11	-	-	SYM
gujaf-90	181	12	14	14	NUM
gujaf-90	181	13	.	.	PUNCT
gujaf-90	182	1	akinpelu	akinpelu	NOUN
gujaf-90	182	2	,	,	PUNCT
gujaf-90	182	3	a.	a.	NOUN
gujaf-90	182	4	,	,	PUNCT
gujaf-90	182	5	ogunbi	ogunbi	PROPN
gujaf-90	182	6	,	,	PUNCT
gujaf-90	182	7	j.	j.	PROPN
gujaf-90	182	8	,	,	PUNCT
gujaf-90	182	9	olaniran	olaniran	ADJ
gujaf-90	182	10	,	,	PUNCT
gujaf-90	182	11	y.	y.	PROPN
gujaf-90	182	12	,	,	PUNCT
gujaf-90	182	13	&	&	CCONJ
gujaf-90	182	14	ogunseys	ogunsey	NOUN
gujaf-90	182	15	,	,	PUNCT
gujaf-90	182	16	o.	o.	PROPN
gujaf-90	182	17	(	(	PUNCT
gujaf-90	182	18	2013	2013	NUM
gujaf-90	182	19	)	)	PUNCT
gujaf-90	182	20	.	.	PUNCT
gujaf-90	183	1	corporate	corporate	ADJ
gujaf-90	183	2	social	social	ADJ
gujaf-90	183	3	responsibility	responsibility	NOUN
gujaf-90	183	4	12	12	NUM
gujaf-90	183	5	activities	activity	NOUN
gujaf-90	183	6	disclosure	disclosure	NOUN
gujaf-90	183	7	by	by	ADP
gujaf-90	183	8	commercial	commercial	ADJ
gujaf-90	183	9	banks	bank	NOUN
gujaf-90	183	10	in	in	ADP
gujaf-90	183	11	nigeria	nigeria	PROPN
gujaf-90	183	12	.	.	PUNCT
gujaf-90	184	1	european	european	PROPN
gujaf-90	184	2	journal	journal	PROPN
gujaf-90	184	3	of	of	ADP
gujaf-90	184	4	business	business	NOUN
gujaf-90	184	5	and	and	CCONJ
gujaf-90	184	6	management	management	NOUN
gujaf-90	184	7	,	,	PUNCT
gujaf-90	184	8	5(7	5(7	NUM
gujaf-90	184	9	)	)	PUNCT
gujaf-90	184	10	,	,	PUNCT
gujaf-90	184	11	173–185	173–185	NUM
gujaf-90	184	12	.	.	PUNCT
gujaf-90	185	1	chan	chan	PROPN
gujaf-90	185	2	,	,	PUNCT
gujaf-90	185	3	m.	m.	PROPN
gujaf-90	185	4	c.	c.	PROPN
gujaf-90	185	5	c.	c.	PROPN
gujaf-90	185	6	,	,	PUNCT
gujaf-90	185	7	watson	watson	PROPN
gujaf-90	185	8	,	,	PUNCT
gujaf-90	185	9	j.	j.	PROPN
gujaf-90	185	10	,	,	PUNCT
gujaf-90	185	11	&	&	CCONJ
gujaf-90	185	12	woodliff	woodliff	PROPN
gujaf-90	185	13	,	,	PUNCT
gujaf-90	185	14	d.	d.	PROPN
gujaf-90	185	15	(	(	PUNCT
gujaf-90	185	16	2014	2014	NUM
gujaf-90	185	17	)	)	PUNCT
gujaf-90	185	18	.	.	PUNCT
gujaf-90	186	1	corporate	corporate	ADJ
gujaf-90	186	2	governance	governance	NOUN
gujaf-90	186	3	quality	quality	NOUN
gujaf-90	186	4	and	and	CCONJ
gujaf-90	186	5	csr	csr	NOUN
gujaf-90	186	6	disclosures	disclosure	NOUN
gujaf-90	186	7	.	.	PUNCT
gujaf-90	187	1	journal	journal	PROPN
gujaf-90	187	2	of	of	ADP
gujaf-90	187	3	business	business	NOUN
gujaf-90	187	4	ethics	ethic	NOUN
gujaf-90	187	5	,	,	PUNCT
gujaf-90	187	6	125(1	125(1	NUM
gujaf-90	187	7	)	)	PUNCT
gujaf-90	187	8	,	,	PUNCT
gujaf-90	187	9	59–73	59–73	NUM
gujaf-90	187	10	.	.	PUNCT
gujaf-90	188	1	https://doi.org/10.1007/s10551	https://doi.org/10.1007/s10551	NUM
gujaf-90	188	2	0131887	0131887	NUM
gujaf-90	188	3	-	-	SYM
gujaf-90	188	4	8	8	NUM
gujaf-90	188	5	cormier	cormier	NOUN
gujaf-90	188	6	,	,	PUNCT
gujaf-90	188	7	d.	d.	PROPN
gujaf-90	188	8	,	,	PUNCT
gujaf-90	188	9	&	&	CCONJ
gujaf-90	188	10	magnan	magnan	PROPN
gujaf-90	188	11	,	,	PUNCT
gujaf-90	188	12	m.	m.	NOUN
gujaf-90	188	13	(	(	PUNCT
gujaf-90	188	14	2015	2015	NUM
gujaf-90	188	15	)	)	PUNCT
gujaf-90	188	16	.	.	PUNCT
gujaf-90	189	1	the	the	DET
gujaf-90	189	2	economic	economic	ADJ
gujaf-90	189	3	relevance	relevance	NOUN
gujaf-90	189	4	of	of	ADP
gujaf-90	189	5	environmental	environmental	ADJ
gujaf-90	189	6	disclosure	disclosure	NOUN
gujaf-90	189	7	and	and	CCONJ
gujaf-90	189	8	its	its	PRON
gujaf-90	189	9	impact	impact	NOUN
gujaf-90	189	10	on	on	ADP
gujaf-90	189	11	corporate	corporate	ADJ
gujaf-90	189	12	legitimacy	legitimacy	NOUN
gujaf-90	189	13	:	:	PUNCT
gujaf-90	189	14	an	an	DET
gujaf-90	189	15	empirical	empirical	ADJ
gujaf-90	189	16	investigation	investigation	NOUN
gujaf-90	189	17	.	.	PUNCT
gujaf-90	190	1	business	business	NOUN
gujaf-90	190	2	strategy	strategy	NOUN
gujaf-90	190	3	and	and	CCONJ
gujaf-90	190	4	the	the	DET
gujaf-90	190	5	environment	environment	NOUN
gujaf-90	190	6	,	,	PUNCT
gujaf-90	190	7	vol	vol	NOUN
gujaf-90	190	8	.	.	PROPN
gujaf-90	191	1	24	24	NUM
gujaf-90	191	2	no	no	NOUN
gujaf-90	191	3	.	.	NOUN
gujaf-90	192	1	6	6	NUM
gujaf-90	192	2	,	,	PUNCT
gujaf-90	192	3	pp	pp	ADJ
gujaf-90	192	4	.	.	PUNCT
gujaf-90	193	1	431	431	NUM
gujaf-90	193	2	-	-	SYM
gujaf-90	193	3	450	450	NUM
gujaf-90	193	4	.	.	PUNCT
gujaf-90	193	5	cormier	cormier	NOUN
gujaf-90	193	6	,	,	PUNCT
gujaf-90	193	7	d.	d.	PROPN
gujaf-90	193	8	(	(	PUNCT
gujaf-90	193	9	2011	2011	NUM
gujaf-90	193	10	)	)	PUNCT
gujaf-90	193	11	.	.	PUNCT
gujaf-90	194	1	the	the	DET
gujaf-90	194	2	informational	informational	ADJ
gujaf-90	194	3	contribution	contribution	NOUN
gujaf-90	194	4	of	of	ADP
gujaf-90	194	5	social	social	ADJ
gujaf-90	194	6	and	and	CCONJ
gujaf-90	194	7	environmental	environmental	ADJ
gujaf-90	194	8	disclosures	disclosure	NOUN
gujaf-90	194	9	for	for	ADP
gujaf-90	194	10	inverstors	inverstor	NOUN
gujaf-90	194	11	.	.	PUNCT
gujaf-90	195	1	management	management	NOUN
gujaf-90	195	2	decision	decision	NOUN
gujaf-90	195	3	,	,	PUNCT
gujaf-90	195	4	vol	vol	NOUN
gujaf-90	195	5	.	.	PROPN
gujaf-90	195	6	49	49	NUM
gujaf-90	196	1	no	no	INTJ
gujaf-90	196	2	.	.	NOUN
gujaf-90	196	3	8	8	NUM
gujaf-90	196	4	,	,	PUNCT
gujaf-90	196	5	pp	pp	ADJ
gujaf-90	196	6	.	.	PUNCT
gujaf-90	196	7	1276	1276	NUM
gujaf-90	196	8	-	-	SYM
gujaf-90	196	9	1304	1304	NUM
gujaf-90	196	10	.	.	PUNCT
gujaf-90	197	1	endrikat	endrikat	PROPN
gujaf-90	197	2	,	,	PUNCT
gujaf-90	197	3	j.	j.	PROPN
gujaf-90	197	4	,	,	PUNCT
gujaf-90	197	5	charl	charl	PROPN
gujaf-90	197	6	,	,	PUNCT
gujaf-90	197	7	d.	d.	PROPN
gujaf-90	197	8	v	v	PROPN
gujaf-90	197	9	,	,	PUNCT
gujaf-90	197	10	thomas	thomas	PROPN
gujaf-90	197	11	,	,	PUNCT
gujaf-90	197	12	w.	w.	PROPN
gujaf-90	197	13	g	g	PROPN
gujaf-90	197	14	,	,	PUNCT
gujaf-90	197	15	&	&	CCONJ
gujaf-90	197	16	edeltraud	edeltraud	PROPN
gujaf-90	197	17	,	,	PUNCT
gujaf-90	197	18	m.	m.	NOUN
gujaf-90	197	19	g.	g.	PROPN
gujaf-90	197	20	(	(	PUNCT
gujaf-90	197	21	2020	2020	NUM
gujaf-90	197	22	)	)	PUNCT
gujaf-90	197	23	.	.	PUNCT
gujaf-90	198	1	board	board	NOUN
gujaf-90	198	2	characteristics	characteristic	NOUN
gujaf-90	198	3	and	and	CCONJ
gujaf-90	198	4	corporate	corporate	ADJ
gujaf-90	198	5	social	social	ADJ
gujaf-90	198	6	responsibility	responsibility	NOUN
gujaf-90	198	7	:	:	PUNCT
gujaf-90	198	8	a	a	DET
gujaf-90	198	9	meta	meta	ADJ
gujaf-90	198	10	analytic	analytic	ADJ
gujaf-90	198	11	investigation	investigation	NOUN
gujaf-90	198	12	,	,	PUNCT
gujaf-90	198	13	sage	sage	NOUN
gujaf-90	198	14	journal	journal	NOUN
gujaf-90	198	15	of	of	ADP
gujaf-90	198	16	business	business	NOUN
gujaf-90	198	17	and	and	CCONJ
gujaf-90	198	18	society	society	NOUN
gujaf-90	198	19	,	,	PUNCT
gujaf-90	198	20	pp	pp	ADP
gujaf-90	198	21	.	.	PUNCT
gujaf-90	199	1	1	1	NUM
gujaf-90	199	2	-	-	SYM
gujaf-90	199	3	37	37	NUM
gujaf-90	199	4	,	,	PUNCT
gujaf-90	199	5	available	available	ADJ
gujaf-90	199	6	at	at	ADP
gujaf-90	199	7	:	:	PUNCT
gujaf-90	199	8	https://doi.org/10.1177/0007650320930638	https://doi.org/10.1177/0007650320930638	NOUN
gujaf-90	199	9	freeman	freeman	PROPN
gujaf-90	199	10	,	,	PUNCT
gujaf-90	199	11	r.	r.	PROPN
gujaf-90	199	12	e	e	PROPN
gujaf-90	199	13	(	(	PUNCT
gujaf-90	199	14	1984	1984	NUM
gujaf-90	199	15	)	)	PUNCT
gujaf-90	199	16	strategic	strategic	ADJ
gujaf-90	199	17	management	management	NOUN
gujaf-90	199	18	:	:	PUNCT
gujaf-90	199	19	a	a	DET
gujaf-90	199	20	stakeholder	stakeholder	NOUN
gujaf-90	199	21	approach	approach	NOUN
gujaf-90	199	22	,	,	PUNCT
gujaf-90	199	23	pitman	pitman	NOUN
gujaf-90	199	24	series	series	PROPN
gujaf-90	199	25	in	in	ADP
gujaf-90	199	26	business	business	NOUN
gujaf-90	199	27	and	and	CCONJ
gujaf-90	199	28	public	public	ADJ
gujaf-90	199	29	policy	policy	NOUN
gujaf-90	199	30	,	,	PUNCT
gujaf-90	199	31	pitman	pitman	NOUN
gujaf-90	199	32	,	,	PUNCT
gujaf-90	199	33	boston	boston	PROPN
gujaf-90	199	34	,	,	PUNCT
gujaf-90	199	35	massachusetts	massachusetts	PROPN
gujaf-90	199	36	.	.	PUNCT
gujaf-90	200	1	gantyowati	gantyowati	PROPN
gujaf-90	200	2	,	,	PUNCT
gujaf-90	200	3	e.	e.	PROPN
gujaf-90	200	4	,	,	PUNCT
gujaf-90	200	5	&	&	CCONJ
gujaf-90	200	6	nugraheni	nugraheni	PROPN
gujaf-90	200	7	,	,	PUNCT
gujaf-90	200	8	r.	r.	PROPN
gujaf-90	200	9	l.	l.	PROPN
gujaf-90	200	10	(	(	PUNCT
gujaf-90	200	11	2014	2014	NUM
gujaf-90	200	12	)	)	PUNCT
gujaf-90	200	13	.	.	PUNCT
gujaf-90	201	1	the	the	DET
gujaf-90	201	2	impact	impact	NOUN
gujaf-90	201	3	of	of	ADP
gujaf-90	201	4	financial	financial	ADJ
gujaf-90	201	5	distress	distress	NOUN
gujaf-90	201	6	status	status	NOUN
gujaf-90	201	7	and	and	CCONJ
gujaf-90	201	8	corporate	corporate	ADJ
gujaf-90	201	9	governance	governance	NOUN
gujaf-90	201	10	structure	structure	NOUN
gujaf-90	201	11	on	on	ADP
gujaf-90	201	12	level	level	NOUN
gujaf-90	201	13	of	of	ADP
gujaf-90	201	14	voluntary	voluntary	ADJ
gujaf-90	201	15	disclosure	disclosure	NOUN
gujaf-90	201	16	within	within	ADP
gujaf-90	201	17	annual	annual	ADJ
gujaf-90	201	18	reports	report	NOUN
gujaf-90	201	19	of	of	ADP
gujaf-90	201	20	firms	firm	NOUN
gujaf-90	201	21	(	(	PUNCT
gujaf-90	201	22	a	a	DET
gujaf-90	201	23	case	case	NOUN
gujaf-90	201	24	study	study	NOUN
gujaf-90	201	25	of	of	ADP
gujaf-90	201	26	financial	financial	ADJ
gujaf-90	201	27	firms	firm	NOUN
gujaf-90	201	28	)	)	PUNCT
gujaf-90	201	29	journal	journal	NOUN
gujaf-90	201	30	of	of	ADP
gujaf-90	201	31	modern	modern	ADJ
gujaf-90	201	32	accounting	accounting	NOUN
gujaf-90	201	33	and	and	CCONJ
gujaf-90	201	34	auditing	auditing	NOUN
gujaf-90	201	35	10(4	10(4	NUM
gujaf-90	201	36	)	)	PUNCT
gujaf-90	201	37	.	.	PUNCT
gujaf-90	202	1	234	234	NUM
gujaf-90	202	2	-	-	SYM
gujaf-90	202	3	247	247	NUM
gujaf-90	202	4	.	.	PUNCT
gujaf-90	202	5	ghabayen	ghabayen	NOUN
gujaf-90	202	6	,	,	PUNCT
gujaf-90	202	7	m.	m.	NOUN
gujaf-90	202	8	a.	a.	PROPN
gujaf-90	202	9	,	,	PUNCT
gujaf-90	202	10	mohamad	mohamad	PROPN
gujaf-90	202	11	,	,	PUNCT
gujaf-90	202	12	n.	n.	PROPN
gujaf-90	202	13	r.	r.	PROPN
gujaf-90	202	14	,	,	PUNCT
gujaf-90	202	15	&	&	CCONJ
gujaf-90	202	16	ahmad	ahmad	PROPN
gujaf-90	202	17	,	,	PUNCT
gujaf-90	202	18	n.	n.	PROPN
gujaf-90	202	19	(	(	PUNCT
gujaf-90	202	20	2016	2016	NUM
gujaf-90	202	21	)	)	PUNCT
gujaf-90	202	22	.	.	PUNCT
gujaf-90	203	1	board	board	NOUN
gujaf-90	203	2	characteristics	characteristic	NOUN
gujaf-90	203	3	and	and	CCONJ
gujaf-90	203	4	corporate	corporate	ADJ
gujaf-90	203	5	social	social	ADJ
gujaf-90	203	6	responsibility	responsibility	NOUN
gujaf-90	203	7	disclosure	disclosure	NOUN
gujaf-90	203	8	in	in	ADP
gujaf-90	203	9	the	the	DET
gujaf-90	203	10	jordanian	jordanian	ADJ
gujaf-90	203	11	banks	bank	NOUN
gujaf-90	203	12	,	,	PUNCT
gujaf-90	203	13	corporate	corporate	ADJ
gujaf-90	203	14	board	board	NOUN
gujaf-90	203	15	:	:	PUNCT
gujaf-90	203	16	role	role	NOUN
gujaf-90	203	17	,	,	PUNCT
gujaf-90	203	18	duties	duty	NOUN
gujaf-90	203	19	&	&	CCONJ
gujaf-90	203	20	composition	composition	NOUN
gujaf-90	203	21	,	,	PUNCT
gujaf-90	203	22	vol	vol	NOUN
gujaf-90	203	23	.	.	PROPN
gujaf-90	203	24	12	12	NUM
gujaf-90	203	25	,	,	PUNCT
gujaf-90	203	26	iss	iss	PROPN
gujaf-90	203	27	.	.	PROPN
gujaf-90	203	28	1	1	NUM
gujaf-90	203	29	,	,	PUNCT
gujaf-90	203	30	pp	pp	ADJ
gujaf-90	203	31	.	.	PUNCT
gujaf-90	204	1	84	84	NUM
gujaf-90	204	2	-	-	SYM
gujaf-90	204	3	100	100	NUM
gujaf-90	204	4	.	.	PUNCT
gujaf-90	205	1	available	available	ADJ
gujaf-90	205	2	at	at	ADP
gujaf-90	205	3	:	:	PUNCT
gujaf-90	205	4	https://www.researchgate.net/publication/301920920	https://www.researchgate.net/publication/301920920	NOUN
gujaf-90	205	5	gray	gray	PROPN
gujaf-90	205	6	,	,	PUNCT
gujaf-90	205	7	r.	r.	PROPN
gujaf-90	205	8	,	,	PUNCT
gujaf-90	205	9	kouhy	kouhy	PROPN
gujaf-90	205	10	,	,	PUNCT
gujaf-90	205	11	r.	r.	PROPN
gujaf-90	205	12	and	and	CCONJ
gujaf-90	205	13	lavers	lavers	PROPN
gujaf-90	205	14	,	,	PUNCT
gujaf-90	205	15	s.	s.	PROPN
gujaf-90	205	16	(	(	PUNCT
gujaf-90	205	17	1995	1995	NUM
gujaf-90	205	18	)	)	PUNCT
gujaf-90	205	19	,	,	PUNCT
gujaf-90	205	20	corporate	corporate	ADJ
gujaf-90	205	21	social	social	ADJ
gujaf-90	205	22	and	and	CCONJ
gujaf-90	205	23	environmental	environmental	ADJ
gujaf-90	205	24	reporting	reporting	NOUN
gujaf-90	205	25	:	:	PUNCT
gujaf-90	205	26	a	a	DET
gujaf-90	205	27	review	review	NOUN
gujaf-90	205	28	of	of	ADP
gujaf-90	205	29	the	the	DET
gujaf-90	205	30	literature	literature	NOUN
gujaf-90	205	31	and	and	CCONJ
gujaf-90	205	32	a	a	DET
gujaf-90	205	33	longitudinal	longitudinal	ADJ
gujaf-90	205	34	study	study	NOUN
gujaf-90	205	35	of	of	ADP
gujaf-90	205	36	uk	uk	PROPN
gujaf-90	205	37	disclosure	disclosure	NOUN
gujaf-90	205	38	,	,	PUNCT
gujaf-90	205	39	accounting	accounting	NOUN
gujaf-90	205	40	,	,	PUNCT
gujaf-90	205	41	auditing	auditing	NOUN
gujaf-90	205	42	&	&	CCONJ
gujaf-90	205	43	accountability	accountability	PROPN
gujaf-90	205	44	journal	journal	PROPN
gujaf-90	205	45	vol.8no.2pp.47	vol.8no.2pp.47	PROPN
gujaf-90	205	46	-	-	PROPN
gujaf-90	205	47	77	77	NUM
gujaf-90	205	48	.	.	PUNCT
gujaf-90	206	1	hackston	hackston	PROPN
gujaf-90	206	2	,	,	PUNCT
gujaf-90	206	3	d.	d.	PROPN
gujaf-90	206	4	,	,	PUNCT
gujaf-90	206	5	&	&	CCONJ
gujaf-90	206	6	milne	milne	PROPN
gujaf-90	206	7	,	,	PUNCT
gujaf-90	206	8	m.	m.	NOUN
gujaf-90	206	9	j.	j.	PROPN
gujaf-90	206	10	(	(	PUNCT
gujaf-90	206	11	1996	1996	NUM
gujaf-90	206	12	)	)	PUNCT
gujaf-90	206	13	.	.	PUNCT
gujaf-90	207	1	some	some	DET
gujaf-90	207	2	determinants	determinant	NOUN
gujaf-90	207	3	of	of	ADP
gujaf-90	207	4	social	social	ADJ
gujaf-90	207	5	and	and	CCONJ
gujaf-90	207	6	environmental	environmental	ADJ
gujaf-90	207	7	disclosures	disclosure	NOUN
gujaf-90	207	8	in	in	ADP
gujaf-90	207	9	new	new	PROPN
gujaf-90	207	10	zealand	zealand	PROPN
gujaf-90	207	11	companies	company	NOUN
gujaf-90	207	12	.	.	PUNCT
gujaf-90	208	1	accounting	accounting	NOUN
gujaf-90	208	2	,	,	PUNCT
gujaf-90	208	3	auditing	auditing	NOUN
gujaf-90	208	4	&	&	CCONJ
gujaf-90	208	5	accountability	accountability	NOUN
gujaf-90	208	6	journal	journal	NOUN
gujaf-90	208	7	,	,	PUNCT
gujaf-90	208	8	9(1	9(1	NUM
gujaf-90	208	9	)	)	PUNCT
gujaf-90	208	10	,	,	PUNCT
gujaf-90	208	11	77	77	NUM
gujaf-90	208	12	–	–	SYM
gujaf-90	208	13	108	108	NUM
gujaf-90	208	14	.	.	PUNCT
gujaf-90	209	1	doi:10.1108/	doi:10.1108/	NOUN
gujaf-90	209	2	09513579610109987	09513579610109987	NUM
gujaf-90	209	3	hosam	hosam	PROPN
gujaf-90	209	4	,	,	PUNCT
gujaf-90	209	5	a.	a.	PROPN
gujaf-90	209	6	r.	r.	PROPN
gujaf-90	209	7	,	,	PUNCT
gujaf-90	209	8	eko	eko	PROPN
gujaf-90	209	9	,	,	PUNCT
gujaf-90	209	10	g.	g.	PROPN
gujaf-90	209	11	s.	s.	PROPN
gujaf-90	209	12	,	,	PUNCT
gujaf-90	209	13	&	&	CCONJ
gujaf-90	209	14	salsabila	salsabila	PROPN
gujaf-90	209	15	,	,	PUNCT
gujaf-90	209	16	a.	a.	NOUN
gujaf-90	209	17	a.	a.	NOUN
gujaf-90	209	18	(	(	PUNCT
gujaf-90	209	19	2019	2019	NUM
gujaf-90	209	20	)	)	PUNCT
gujaf-90	209	21	.	.	PUNCT
gujaf-90	210	1	the	the	DET
gujaf-90	210	2	impact	impact	NOUN
gujaf-90	210	3	of	of	ADP
gujaf-90	210	4	corporate	corporate	ADJ
gujaf-90	210	5	social	social	ADJ
gujaf-90	210	6	responsibility	responsibility	NOUN
gujaf-90	210	7	disclosure	disclosure	NOUN
gujaf-90	210	8	and	and	CCONJ
gujaf-90	210	9	board	board	NOUN
gujaf-90	210	10	characteristics	characteristic	NOUN
gujaf-90	210	11	on	on	ADP
gujaf-90	210	12	corporate	corporate	ADJ
gujaf-90	210	13	performance	performance	NOUN
gujaf-90	210	14	,	,	PUNCT
gujaf-90	210	15	cogent	cogent	NOUN
gujaf-90	210	16	business	business	NOUN
gujaf-90	210	17	&	&	CCONJ
gujaf-90	210	18	management	management	PROPN
gujaf-90	210	19	,	,	PUNCT
gujaf-90	210	20	vol	vol	NOUN
gujaf-90	210	21	.	.	PROPN
gujaf-90	210	22	6	6	NUM
gujaf-90	210	23	no	no	NOUN
gujaf-90	210	24	.	.	NOUN
gujaf-90	210	25	1	1	NUM
gujaf-90	210	26	,	,	PUNCT
gujaf-90	210	27	1647917	1647917	NUM
gujaf-90	210	28	,	,	PUNCT
gujaf-90	210	29	doi	doi	NOUN
gujaf-90	210	30	:	:	PUNCT
gujaf-90	210	31	10.1080/23311975.2019.1647917	10.1080/23311975.2019.1647917	NUM
gujaf-90	210	32	isa	isa	NOUN
gujaf-90	210	33	,	,	PUNCT
gujaf-90	210	34	m.	m.	NOUN
gujaf-90	210	35	a.	a.	PROPN
gujaf-90	210	36	,	,	PUNCT
gujaf-90	210	37	&	&	CCONJ
gujaf-90	210	38	muhammad	muhammad	PROPN
gujaf-90	210	39	,	,	PUNCT
gujaf-90	210	40	s.	s.	PROPN
gujaf-90	210	41	(	(	PUNCT
gujaf-90	210	42	2015	2015	NUM
gujaf-90	210	43	)	)	PUNCT
gujaf-90	210	44	.	.	PUNCT
gujaf-90	211	1	the	the	DET
gujaf-90	211	2	impact	impact	NOUN
gujaf-90	211	3	of	of	ADP
gujaf-90	211	4	board	board	NOUN
gujaf-90	211	5	characteristics	characteristic	NOUN
gujaf-90	211	6	on	on	ADP
gujaf-90	211	7	corporate	corporate	ADJ
gujaf-90	211	8	social	social	ADJ
gujaf-90	211	9	responsibility	responsibility	NOUN
gujaf-90	211	10	disclosure	disclosure	NOUN
gujaf-90	211	11	:	:	PUNCT
gujaf-90	211	12	evidence	evidence	NOUN
gujaf-90	211	13	from	from	ADP
gujaf-90	211	14	nigerian	nigerian	ADJ
gujaf-90	211	15	food	food	NOUN
gujaf-90	211	16	product	product	NOUN
gujaf-90	211	17	firms	firm	NOUN
gujaf-90	211	18	,	,	PUNCT
gujaf-90	211	19	international	international	ADJ
gujaf-90	211	20	journal	journal	NOUN
gujaf-90	211	21	of	of	ADP
gujaf-90	211	22	management	management	NOUN
gujaf-90	211	23	science	science	NOUN
gujaf-90	211	24	and	and	CCONJ
gujaf-90	211	25	business	business	NOUN
gujaf-90	211	26	administration	administration	PROPN
gujaf-90	211	27	,	,	PUNCT
gujaf-90	211	28	vol	vol	NOUN
gujaf-90	211	29	.	.	PROPN
gujaf-90	211	30	1	1	NUM
gujaf-90	211	31	no	no	NOUN
gujaf-90	211	32	.	.	PROPN
gujaf-90	211	33	12	12	NUM
gujaf-90	211	34	,	,	PUNCT
gujaf-90	211	35	pp	pp	ADJ
gujaf-90	211	36	.	.	PUNCT
gujaf-90	212	1	34	34	NUM
gujaf-90	212	2	-	-	SYM
gujaf-90	212	3	45	45	NUM
gujaf-90	212	4	jahid	jahid	NOUN
gujaf-90	212	5	,	,	PUNCT
gujaf-90	212	6	a.	a.	PROPN
gujaf-90	212	7	,	,	PUNCT
gujaf-90	212	8	ur	ur	PROPN
gujaf-90	212	9	rashid	rashid	PROPN
gujaf-90	212	10	,	,	PUNCT
gujaf-90	212	11	h.	h.	PROPN
gujaf-90	212	12	,	,	PUNCT
gujaf-90	212	13	hossain	hossain	PROPN
gujaf-90	212	14	,	,	PUNCT
gujaf-90	212	15	s.	s.	PROPN
gujaf-90	212	16	z.	z.	PROPN
gujaf-90	212	17	,	,	PUNCT
gujaf-90	212	18	haryono	haryono	PROPN
gujaf-90	212	19	,	,	PUNCT
gujaf-90	212	20	s.	s.	PROPN
gujaf-90	212	21	,	,	PUNCT
gujaf-90	212	22	&	&	CCONJ
gujaf-90	212	23	jatmiko	jatmiko	PROPN
gujaf-90	212	24	,	,	PUNCT
gujaf-90	212	25	b.	b.	PROPN
gujaf-90	212	26	(	(	PUNCT
gujaf-90	212	27	2020	2020	NUM
gujaf-90	212	28	)	)	PUNCT
gujaf-90	212	29	.	.	PUNCT
gujaf-90	213	1	„	„	PUNCT
gujaf-90	213	2	impact	impact	NOUN
gujaf-90	213	3	of	of	ADP
gujaf-90	213	4	corporate	corporate	ADJ
gujaf-90	213	5	governance	governance	NOUN
gujaf-90	213	6	mechanisms	mechanism	NOUN
gujaf-90	213	7	on	on	ADP
gujaf-90	213	8	corporate	corporate	ADJ
gujaf-90	213	9	social	social	ADJ
gujaf-90	213	10	responsibility	responsibility	NOUN
gujaf-90	213	11	disclosure	disclosure	NOUN
gujaf-90	213	12	of	of	ADP
gujaf-90	213	13	publiclylisted	publiclyliste	VERB
gujaf-90	213	14	banks	bank	NOUN
gujaf-90	213	15	in	in	ADP
gujaf-90	213	16	bangladesh‟.	bangladesh‟.	NOUN
gujaf-90	213	17	journal	journal	NOUN
gujaf-90	213	18	of	of	ADP
gujaf-90	213	19	asian	asian	ADJ
gujaf-90	213	20	finance	finance	NOUN
gujaf-90	213	21	,	,	PUNCT
gujaf-90	213	22	economics	economic	NOUN
gujaf-90	213	23	and	and	CCONJ
gujaf-90	213	24	business	business	NOUN
gujaf-90	213	25	vol	vol	NOUN
gujaf-90	213	26	.	.	PROPN
gujaf-90	213	27	7	7	NUM
gujaf-90	213	28	no	no	NOUN
gujaf-90	213	29	.	.	NOUN
gujaf-90	213	30	6	6	NUM
gujaf-90	213	31	,	,	PUNCT
gujaf-90	213	32	pp	pp	ADJ
gujaf-90	213	33	.	.	PUNCT
gujaf-90	213	34	061	061	NUM
gujaf-90	213	35	–	–	PUNCT
gujaf-90	213	36	071	071	NUM
gujaf-90	213	37	.	.	PUNCT
gujaf-90	214	1	jensen	jensen	PROPN
gujaf-90	214	2	,	,	PUNCT
gujaf-90	214	3	m.c	m.c	PROPN
gujaf-90	214	4	.	.	PROPN
gujaf-90	214	5	and	and	CCONJ
gujaf-90	214	6	meckling	meckling	PROPN
gujaf-90	214	7	,	,	PUNCT
gujaf-90	214	8	w.h	w.h	PROPN
gujaf-90	214	9	.	.	PROPN
gujaf-90	214	10	(	(	PUNCT
gujaf-90	214	11	1976	1976	NUM
gujaf-90	214	12	)	)	PUNCT
gujaf-90	214	13	theory	theory	NOUN
gujaf-90	214	14	of	of	ADP
gujaf-90	214	15	the	the	DET
gujaf-90	214	16	firm	firm	NOUN
gujaf-90	214	17	:	:	PUNCT
gujaf-90	214	18	managerial	managerial	ADJ
gujaf-90	214	19	behavior	behavior	NOUN
gujaf-90	214	20	,	,	PUNCT
gujaf-90	214	21	agency	agency	NOUN
gujaf-90	214	22	costs	cost	NOUN
gujaf-90	214	23	and	and	CCONJ
gujaf-90	214	24	ownership	ownership	NOUN
gujaf-90	214	25	structure	structure	NOUN
gujaf-90	214	26	,	,	PUNCT
gujaf-90	214	27	journal	journal	NOUN
gujaf-90	214	28	of	of	ADP
gujaf-90	214	29	financial	financial	ADJ
gujaf-90	214	30	economics	economic	NOUN
gujaf-90	214	31	,	,	PUNCT
gujaf-90	214	32	vol	vol	NOUN
gujaf-90	214	33	.	.	PROPN
gujaf-90	214	34	3	3	NUM
gujaf-90	215	1	no	no	NOUN
gujaf-90	215	2	.	.	NOUN
gujaf-90	216	1	4	4	NUM
gujaf-90	216	2	,	,	PUNCT
gujaf-90	216	3	pp	pp	ADJ
gujaf-90	216	4	.	.	PUNCT
gujaf-90	217	1	305	305	NUM
gujaf-90	217	2	-	-	SYM
gujaf-90	217	3	360	360	NUM
gujaf-90	217	4	.	.	PUNCT
gujaf-90	218	1	mohammad	mohammad	PROPN
gujaf-90	218	2	,	,	PUNCT
gujaf-90	218	3	z.	z.	PROPN
gujaf-90	218	4	m.	m.	PROPN
gujaf-90	218	5	a	a	PRON
gujaf-90	218	6	,	,	PUNCT
gujaf-90	218	7	naseem	naseem	PROPN
gujaf-90	218	8	,	,	PUNCT
gujaf-90	218	9	m.	m.	NOUN
gujaf-90	218	10	a	a	PRON
gujaf-90	218	11	,	,	PUNCT
gujaf-90	218	12	&	&	CCONJ
gujaf-90	218	13	lina	lina	PROPN
gujaf-90	218	14	,	,	PUNCT
gujaf-90	218	15	f.m.h	f.m.h	PROPN
gujaf-90	218	16	.	.	PUNCT
gujaf-90	219	1	(	(	PUNCT
gujaf-90	219	2	2019	2019	NUM
gujaf-90	219	3	)	)	PUNCT
gujaf-90	219	4	.	.	PUNCT
gujaf-90	220	1	the	the	DET
gujaf-90	220	2	impact	impact	NOUN
gujaf-90	220	3	of	of	ADP
gujaf-90	220	4	board	board	NOUN
gujaf-90	220	5	characteristics	characteristic	NOUN
gujaf-90	220	6	on	on	ADP
gujaf-90	220	7	the	the	DET
gujaf-90	220	8	level	level	NOUN
gujaf-90	220	9	of	of	ADP
gujaf-90	220	10	sustainability	sustainability	NOUN
gujaf-90	220	11	practices	practice	NOUN
gujaf-90	220	12	disclosure	disclosure	NOUN
gujaf-90	220	13	in	in	ADP
gujaf-90	220	14	jordanian	jordanian	ADJ
gujaf-90	220	15	commercial	commercial	ADJ
gujaf-90	220	16	banks	bank	NOUN
gujaf-90	220	17	listed	list	VERB
gujaf-90	220	18	on	on	ADP
gujaf-90	220	19	the	the	DET
gujaf-90	220	20	ase	ase	PROPN
gujaf-90	220	21	,	,	PUNCT
gujaf-90	220	22	european	european	ADJ
gujaf-90	220	23	journal	journal	PROPN
gujaf-90	220	24	of	of	ADP
gujaf-90	220	25	scientific	scientific	ADJ
gujaf-90	220	26	research	research	NOUN
gujaf-90	220	27	,	,	PUNCT
gujaf-90	220	28	vol	vol	NOUN
gujaf-90	220	29	.	.	PROPN
gujaf-90	220	30	153	153	NUM
gujaf-90	220	31	no	no	NOUN
gujaf-90	220	32	.	.	NOUN
gujaf-90	220	33	4	4	NUM
gujaf-90	220	34	,	,	PUNCT
gujaf-90	220	35	pp	pp	ADJ
gujaf-90	220	36	.	.	PUNCT
gujaf-90	220	37	353363	353363	NUM
gujaf-90	220	38	.	.	PUNCT
gujaf-90	221	1	naseem	naseem	PROPN
gujaf-90	221	2	,	,	PUNCT
gujaf-90	221	3	m.a	m.a	PROPN
gujaf-90	221	4	.	.	PROPN
gujaf-90	221	5	;	;	PUNCT
gujaf-90	221	6	riaz	riaz	PROPN
gujaf-90	221	7	,	,	PUNCT
gujaf-90	221	8	s.	s.	PROPN
gujaf-90	221	9	;	;	PUNCT
gujaf-90	221	10	rehman	rehman	PROPN
gujaf-90	221	11	,	,	PUNCT
gujaf-90	221	12	r.u	r.u	PROPN
gujaf-90	221	13	.	.	PROPN
gujaf-90	221	14	;	;	PUNCT
gujaf-90	221	15	ikram	ikram	NOUN
gujaf-90	221	16	,	,	PUNCT
gujaf-90	221	17	a.	a.	PROPN
gujaf-90	221	18	;	;	PUNCT
gujaf-90	221	19	malik	malik	PROPN
gujaf-90	221	20	,	,	PUNCT
gujaf-90	221	21	f.	f.	PROPN
gujaf-90	221	22	(	(	PUNCT
gujaf-90	221	23	2017	2017	NUM
gujaf-90	221	24	)	)	PUNCT
gujaf-90	221	25	impact	impact	NOUN
gujaf-90	221	26	of	of	ADP
gujaf-90	221	27	board	board	NOUN
gujaf-90	221	28	characteristics	characteristic	NOUN
gujaf-90	221	29	on	on	ADP
gujaf-90	221	30	corporate	corporate	ADJ
gujaf-90	221	31	social	social	ADJ
gujaf-90	221	32	responsibility	responsibility	NOUN
gujaf-90	221	33	disclosure	disclosure	NOUN
gujaf-90	221	34	.	.	PUNCT
gujaf-90	222	1	j.	j.	PROPN
gujaf-90	222	2	appl	appl	PROPN
gujaf-90	222	3	.	.	PROPN
gujaf-90	223	1	bus	bus	PROPN
gujaf-90	223	2	.	.	PUNCT
gujaf-90	224	1	res	re	NOUN
gujaf-90	224	2	.	.	PROPN
gujaf-90	224	3	available	available	ADJ
gujaf-90	224	4	at	at	ADP
gujaf-90	224	5	:	:	PUNCT
gujaf-90	224	6	http://dx.doi.org/10.19030/jabr.v33i4.10001	http://dx.doi.org/10.19030/jabr.v33i4.10001	NOUN
gujaf-90	224	7	pantamee	pantamee	NOUN
gujaf-90	224	8	,	,	PUNCT
gujaf-90	224	9	a.	a.	NOUN
gujaf-90	224	10	.	.	PUNCT
gujaf-90	225	1	(	(	PUNCT
gujaf-90	225	2	2014	2014	NUM
gujaf-90	225	3	)	)	PUNCT
gujaf-90	225	4	.	.	PUNCT
gujaf-90	226	1	the	the	DET
gujaf-90	226	2	effect	effect	NOUN
gujaf-90	226	3	of	of	ADP
gujaf-90	226	4	corporate	corporate	ADJ
gujaf-90	226	5	governance	governance	NOUN
gujaf-90	226	6	on	on	ADP
gujaf-90	226	7	corporate	corporate	ADJ
gujaf-90	226	8	social	social	ADJ
gujaf-90	226	9	responsibility	responsibility	NOUN
gujaf-90	226	10	disclosure	disclosure	NOUN
gujaf-90	226	11	in	in	ADP
gujaf-90	226	12	the	the	DET
gujaf-90	226	13	nigerian	nigerian	ADJ
gujaf-90	226	14	petroleum	petroleum	NOUN
gujaf-90	226	15	marketing	marketing	NOUN
gujaf-90	226	16	industry	industry	NOUN
gujaf-90	226	17	.	.	PUNCT
gujaf-90	227	1	unpublished	unpublished	ADJ
gujaf-90	227	2	msc	msc	PROPN
gujaf-90	227	3	.	.	PUNCT
gujaf-90	228	1	thesis	thesis	PROPN
gujaf-90	228	2	,	,	PUNCT
gujaf-90	228	3	(	(	PUNCT
gujaf-90	228	4	november	november	PROPN
gujaf-90	228	5	)	)	PUNCT
gujaf-90	228	6	.	.	PUNCT
gujaf-90	229	1	https://doi.org/10.1177/0007650320930638	https://doi.org/10.1177/0007650320930638	NOUN
gujaf-90	230	1	https://www.researchgate.net/publication/301920920	https://www.researchgate.net/publication/301920920	PRON
gujaf-90	230	2	http://dx.doi.org/10.19030/jabr.v33i4.10001	http://dx.doi.org/10.19030/jabr.v33i4.10001	PROPN
gujaf-90	230	3	13	13	NUM
gujaf-90	230	4	sheila	sheila	PROPN
gujaf-90	230	5	,	,	PUNCT
gujaf-90	230	6	n.h	n.h	PROPN
gujaf-90	230	7	.	.	PROPN
gujaf-90	230	8	,	,	PUNCT
gujaf-90	230	9	rashid	rashid	PROPN
gujaf-90	230	10	,	,	PUNCT
gujaf-90	230	11	h.m	h.m	PROPN
gujaf-90	230	12	.	.	PROPN
gujaf-90	230	13	,	,	PUNCT
gujaf-90	230	14	mohammad	mohammad	PROPN
gujaf-90	230	15	,	,	PUNCT
gujaf-90	230	16	a.a	a.a	PROPN
gujaf-90	230	17	.	.	PROPN
gujaf-90	230	18	and	and	CCONJ
gujaf-90	230	19	meera	meera	PROPN
gujaf-90	230	20	,	,	PUNCT
gujaf-90	230	21	a.k	a.k	PROPN
gujaf-90	230	22	.	.	PROPN
gujaf-90	230	23	(	(	PUNCT
gujaf-90	230	24	2012	2012	NUM
gujaf-90	230	25	)	)	PUNCT
gujaf-90	230	26	,	,	PUNCT
gujaf-90	230	27	“	"	PUNCT
gujaf-90	230	28	impact	impact	NOUN
gujaf-90	230	29	of	of	ADP
gujaf-90	230	30	corporate	corporate	ADJ
gujaf-90	230	31	governance	governance	NOUN
gujaf-90	230	32	on	on	ADP
gujaf-90	230	33	social	social	ADJ
gujaf-90	230	34	and	and	CCONJ
gujaf-90	230	35	environmental	environmental	ADJ
gujaf-90	230	36	information	information	NOUN
gujaf-90	230	37	disclosure	disclosure	NOUN
gujaf-90	230	38	of	of	ADP
gujaf-90	230	39	malaysian	malaysian	ADJ
gujaf-90	230	40	listed	list	VERB
gujaf-90	230	41	banks	bank	NOUN
gujaf-90	230	42	:	:	PUNCT
gujaf-90	230	43	panel	panel	NOUN
gujaf-90	230	44	data	datum	NOUN
gujaf-90	230	45	analysis	analysis	NOUN
gujaf-90	230	46	”	"	PUNCT
gujaf-90	230	47	,	,	PUNCT
gujaf-90	230	48	asian	asian	ADJ
gujaf-90	230	49	journal	journal	NOUN
gujaf-90	230	50	of	of	ADP
gujaf-90	230	51	finance	finance	NOUN
gujaf-90	230	52	and	and	CCONJ
gujaf-90	230	53	accounting	accounting	NOUN
gujaf-90	230	54	,	,	PUNCT
gujaf-90	230	55	vol	vol	NOUN
gujaf-90	230	56	.	.	PROPN
gujaf-90	230	57	4	4	NUM
gujaf-90	230	58	no	no	NOUN
gujaf-90	230	59	.	.	NOUN
gujaf-90	230	60	1	1	NUM
gujaf-90	230	61	,	,	PUNCT
gujaf-90	230	62	pp	pp	ADJ
gujaf-90	230	63	.	.	PUNCT
gujaf-90	231	1	1	1	NUM
gujaf-90	231	2	-	-	SYM
gujaf-90	231	3	24	24	NUM
gujaf-90	231	4	.	.	PUNCT
gujaf-90	232	1	sufian	sufian	PROPN
gujaf-90	232	2	,	,	PUNCT
gujaf-90	232	3	m.	m.	NOUN
gujaf-90	232	4	a.	a.	PROPN
gujaf-90	232	5	,	,	PUNCT
gujaf-90	232	6	&	&	CCONJ
gujaf-90	232	7	zahan	zahan	PROPN
gujaf-90	232	8	,	,	PUNCT
gujaf-90	232	9	m.	m.	NOUN
gujaf-90	232	10	(	(	PUNCT
gujaf-90	232	11	2013	2013	NUM
gujaf-90	232	12	)	)	PUNCT
gujaf-90	232	13	.	.	PUNCT
gujaf-90	233	1	ownership	ownership	NOUN
gujaf-90	233	2	structure	structure	NOUN
gujaf-90	233	3	and	and	CCONJ
gujaf-90	233	4	corporate	corporate	ADJ
gujaf-90	233	5	social	social	ADJ
gujaf-90	233	6	responsibility	responsibility	NOUN
gujaf-90	233	7	disclosure	disclosure	NOUN
gujaf-90	233	8	in	in	ADP
gujaf-90	233	9	bangladesh	bangladesh	PROPN
gujaf-90	233	10	.	.	PUNCT
gujaf-90	234	1	international	international	ADJ
gujaf-90	234	2	journal	journal	PROPN
gujaf-90	234	3	of	of	ADP
gujaf-90	234	4	economics	economic	NOUN
gujaf-90	234	5	and	and	CCONJ
gujaf-90	234	6	financial	financial	ADJ
gujaf-90	234	7	issues	issue	NOUN
gujaf-90	234	8	,	,	PUNCT
gujaf-90	234	9	3(4	3(4	NUM
gujaf-90	234	10	)	)	PUNCT
gujaf-90	234	11	,	,	PUNCT
gujaf-90	234	12	901	901	NUM
gujaf-90	234	13	-	-	SYM
gujaf-90	234	14	909	909	NUM
gujaf-90	234	15	.	.	PUNCT
gujaf-90	235	1	shihping	shihpe	VERB
gujaf-90	235	2	,	,	PUNCT
gujaf-90	235	3	k.h	k.h	PROPN
gujaf-90	235	4	&	&	CCONJ
gujaf-90	235	5	yang	yang	PROPN
gujaf-90	235	6	.	.	PUNCT
gujaf-90	236	1	c.l	c.l	PROPN
gujaf-90	236	2	.	.	PROPN
gujaf-90	237	1	(	(	PUNCT
gujaf-90	237	2	2014	2014	NUM
gujaf-90	237	3	)	)	PUNCT
gujaf-90	237	4	.	.	PUNCT
gujaf-90	238	1	corporate	corporate	ADJ
gujaf-90	238	2	social	social	ADJ
gujaf-90	238	3	performance	performance	NOUN
gujaf-90	238	4	:	:	PUNCT
gujaf-90	238	5	why	why	SCONJ
gujaf-90	238	6	it	it	PRON
gujaf-90	238	7	matters	matter	VERB
gujaf-90	238	8	?	?	PUNCT
gujaf-90	239	1	case	case	NOUN
gujaf-90	239	2	of	of	ADP
gujaf-90	239	3	taiwan	taiwan	PROPN
gujaf-90	239	4	.	.	PUNCT
gujaf-90	240	1	chinese	chinese	ADJ
gujaf-90	240	2	management	management	NOUN
gujaf-90	240	3	studies	study	NOUN
gujaf-90	240	4	,	,	PUNCT
gujaf-90	240	5	vol	vol	NOUN
gujaf-90	240	6	.	.	PROPN
gujaf-90	240	7	8	8	NUM
gujaf-90	241	1	no	no	NOUN
gujaf-90	241	2	.	.	NOUN
gujaf-90	242	1	4	4	NUM
gujaf-90	242	2	,	,	PUNCT
gujaf-90	242	3	pp	pp	ADJ
gujaf-90	242	4	.	.	PUNCT
gujaf-90	243	1	704	704	NUM
gujaf-90	243	2	–	–	PUNCT
gujaf-90	243	3	716	716	NUM
gujaf-90	243	4	.	.	PUNCT
gujaf-90	244	1	talha	talha	NOUN
gujaf-90	244	2	,	,	PUNCT
gujaf-90	244	3	m.	m.	NOUN
gujaf-90	244	4	,	,	PUNCT
gujaf-90	244	5	christopher	christopher	PROPN
gujaf-90	244	6	,	,	PUNCT
gujaf-90	244	7	b.	b.	PROPN
gujaf-90	244	8	&	&	CCONJ
gujaf-90	244	9	karthikeyani	karthikeyani	PROPN
gujaf-90	244	10	,	,	PUNCT
gujaf-90	244	11	j.	j.	PROPN
gujaf-90	244	12	(	(	PUNCT
gujaf-90	244	13	2016	2016	NUM
gujaf-90	244	14	)	)	PUNCT
gujaf-90	244	15	.	.	PUNCT
gujaf-90	245	1	determinants	determinant	NOUN
gujaf-90	245	2	of	of	ADP
gujaf-90	245	3	corporate	corporate	ADJ
gujaf-90	245	4	social	social	ADJ
gujaf-90	245	5	reporting	reporting	NOUN
gujaf-90	245	6	in	in	ADP
gujaf-90	245	7	india	india	PROPN
gujaf-90	245	8	.	.	PUNCT
gujaf-90	246	1	in	in	ADP
gujaf-90	246	2	business	business	NOUN
gujaf-90	246	3	challenges	challenge	NOUN
gujaf-90	246	4	in	in	ADP
gujaf-90	246	5	the	the	DET
gujaf-90	246	6	changing	change	VERB
gujaf-90	246	7	economic	economic	ADJ
gujaf-90	246	8	landscape	landscape	NOUN
gujaf-90	246	9	1	1	NUM
gujaf-90	246	10	,	,	PUNCT
gujaf-90	246	11	7188	7188	NUM
gujaf-90	246	12	.	.	PUNCT
gujaf-90	247	1	usman	usman	PROPN
gujaf-90	247	2	,	,	PUNCT
gujaf-90	247	3	s.	s.	PROPN
gujaf-90	247	4	a.	a.	PROPN
gujaf-90	247	5	(	(	PUNCT
gujaf-90	247	6	2019	2019	NUM
gujaf-90	247	7	)	)	PUNCT
gujaf-90	247	8	.	.	PUNCT
gujaf-90	248	1	board	board	NOUN
gujaf-90	248	2	characteristic	characteristic	ADJ
gujaf-90	248	3	and	and	CCONJ
gujaf-90	248	4	corporate	corporate	ADJ
gujaf-90	248	5	environmental	environmental	ADJ
gujaf-90	248	6	reporting	reporting	NOUN
gujaf-90	248	7	in	in	ADP
gujaf-90	248	8	nigeria	nigeria	PROPN
gujaf-90	248	9	.	.	PUNCT
gujaf-90	249	1	asian	asian	ADJ
gujaf-90	249	2	journal	journal	PROPN
gujaf-90	249	3	of	of	ADP
gujaf-90	249	4	accounting	accounting	NOUN
gujaf-90	249	5	research	research	NOUN
gujaf-90	249	6	,	,	PUNCT
gujaf-90	249	7	vol	vol	NOUN
gujaf-90	249	8	.	.	PROPN
gujaf-90	249	9	4	4	NUM
gujaf-90	249	10	no	no	NOUN
gujaf-90	249	11	.	.	NOUN
gujaf-90	249	12	1	1	NUM
gujaf-90	249	13	,	,	PUNCT
gujaf-90	249	14	pp	pp	ADJ
gujaf-90	249	15	.	.	PUNCT
gujaf-90	250	1	2	2	NUM
gujaf-90	250	2	-	-	SYM
gujaf-90	250	3	17	17	NUM
gujaf-90	250	4	,	,	PUNCT
gujaf-90	250	5	available	available	ADJ
gujaf-90	250	6	at	at	ADP
gujaf-90	250	7	:	:	PUNCT
gujaf-90	250	8	http://www.emeraldinsight.com/2443-4175.html	http://www.emeraldinsight.com/2443-4175.html	PROPN
gujaf-90	250	9	woodward	woodward	PROPN
gujaf-90	250	10	,	,	PUNCT
gujaf-90	250	11	d.	d.	PROPN
gujaf-90	250	12	g.	g.	PROPN
gujaf-90	250	13	,	,	PUNCT
gujaf-90	250	14	edwards	edwards	PROPN
gujaf-90	250	15	,	,	PUNCT
gujaf-90	250	16	p.	p.	PROPN
gujaf-90	250	17	&	&	CCONJ
gujaf-90	250	18	birkin	birkin	PROPN
gujaf-90	250	19	,	,	PUNCT
gujaf-90	250	20	f.	f.	PROPN
gujaf-90	250	21	(	(	PUNCT
gujaf-90	250	22	1996	1996	NUM
gujaf-90	250	23	)	)	PUNCT
gujaf-90	250	24	.	.	PUNCT
gujaf-90	251	1	organizational	organizational	ADJ
gujaf-90	251	2	legitimacy	legitimacy	NOUN
gujaf-90	251	3	and	and	CCONJ
gujaf-90	251	4	stakeholder	stakeholder	NOUN
gujaf-90	251	5	information	information	NOUN
gujaf-90	251	6	provision	provision	NOUN
gujaf-90	251	7	.	.	PUNCT
gujaf-90	252	1	british	british	ADJ
gujaf-90	252	2	journal	journal	PROPN
gujaf-90	252	3	of	of	ADP
gujaf-90	252	4	management	management	NOUN
gujaf-90	252	5	,	,	PUNCT
gujaf-90	252	6	vol	vol	NOUN
gujaf-90	252	7	.	.	PROPN
gujaf-90	252	8	7	7	NUM
gujaf-90	252	9	no	no	NOUN
gujaf-90	252	10	.	.	NOUN
gujaf-90	252	11	4	4	NUM
gujaf-90	252	12	,	,	PUNCT
gujaf-90	252	13	pp	pp	ADJ
gujaf-90	252	14	.	.	PUNCT
gujaf-90	252	15	329	329	NUM
gujaf-90	252	16	-	-	SYM
gujaf-90	252	17	347	347	NUM
gujaf-90	252	18	.	.	PUNCT
gujaf-90	253	1	zhang	zhang	PROPN
gujaf-90	253	2	,	,	PUNCT
gujaf-90	253	3	y.	y.	PROPN
gujaf-90	253	4	,	,	PUNCT
gujaf-90	253	5	zhang	zhang	PROPN
gujaf-90	253	6	,	,	PUNCT
gujaf-90	253	7	h.	h.	PROPN
gujaf-90	253	8	,	,	PUNCT
gujaf-90	253	9	&	&	CCONJ
gujaf-90	253	10	seiler	seiler	PROPN
gujaf-90	253	11	,	,	PUNCT
gujaf-90	253	12	m.	m.	NOUN
gujaf-90	253	13	j.	j.	PROPN
gujaf-90	253	14	(	(	PUNCT
gujaf-90	253	15	2015	2015	NUM
gujaf-90	253	16	)	)	PUNCT
gujaf-90	253	17	.	.	PUNCT
gujaf-90	254	1	impact	impact	NOUN
gujaf-90	254	2	of	of	ADP
gujaf-90	254	3	information	information	NOUN
gujaf-90	254	4	disclosure	disclosure	NOUN
gujaf-90	254	5	on	on	ADP
gujaf-90	254	6	prices	price	NOUN
gujaf-90	254	7	,	,	PUNCT
gujaf-90	254	8	volume	volume	NOUN
gujaf-90	254	9	,	,	PUNCT
gujaf-90	254	10	and	and	CCONJ
gujaf-90	254	11	market	market	NOUN
gujaf-90	254	12	volatility	volatility	NOUN
gujaf-90	254	13	:	:	PUNCT
gujaf-90	254	14	an	an	DET
gujaf-90	254	15	experimental	experimental	ADJ
gujaf-90	254	16	approach	approach	NOUN
gujaf-90	254	17	.	.	PUNCT
gujaf-90	255	1	journal	journal	NOUN
gujaf-90	255	2	of	of	ADP
gujaf-90	255	3	behavioral	behavioral	ADJ
gujaf-90	255	4	finance	finance	NOUN
gujaf-90	255	5	,	,	PUNCT
gujaf-90	255	6	16(1	16(1	NUM
gujaf-90	255	7	)	)	PUNCT
gujaf-90	255	8	,	,	PUNCT
gujaf-90	255	9	1219	1219	NUM
gujaf-90	255	10	.	.	PUNCT
gujaf-90	256	1	http://www.emeraldinsight.com/2443-4175.html	http://www.emeraldinsight.com/2443-4175.html	PROPN