id	sid	tid	token	lemma	pos
ijtc-565	1	1	the	the	DET
ijtc-565	1	2	illomata	illomata	PROPN
ijtc-565	1	3	international	international	PROPN
ijtc-565	1	4	journal	journal	PROPN
ijtc-565	1	5	of	of	ADP
ijtc-565	1	6	management	management	NOUN
ijtc-565	1	7	ilomata	ilomata	PROPN
ijtc-565	1	8	international	international	ADJ
ijtc-565	1	9	journal	journal	NOUN
ijtc-565	1	10	of	of	ADP
ijtc-565	1	11	tax	tax	PROPN
ijtc-565	1	12	&	&	CCONJ
ijtc-565	1	13	accounting	account	VERB
ijtc-565	1	14	p	p	PROPN
ijtc-565	1	15	-	-	PUNCT
ijtc-565	1	16	issn	issn	NOUN
ijtc-565	1	17	:	:	PUNCT
ijtc-565	1	18	2714	2714	NUM
ijtc-565	1	19	-	-	SYM
ijtc-565	1	20	9838	9838	NUM
ijtc-565	1	21	;	;	PUNCT
ijtc-565	1	22	e	e	X
ijtc-565	1	23	-	-	PUNCT
ijtc-565	1	24	issn	issn	NOUN
ijtc-565	1	25	:	:	PUNCT
ijtc-565	1	26	2714	2714	NUM
ijtc-565	1	27	-	-	SYM
ijtc-565	1	28	9846	9846	NUM
ijtc-565	1	29	volume	volume	NOUN
ijtc-565	1	30	3	3	NUM
ijtc-565	1	31	,	,	PUNCT
ijtc-565	1	32	issue	issue	NOUN
ijtc-565	1	33	4	4	NUM
ijtc-565	1	34	october	october	PROPN
ijtc-565	1	35	2022	2022	NUM
ijtc-565	1	36	page	page	NOUN
ijtc-565	2	1	no	no	INTJ
ijtc-565	2	2	.	.	PUNCT
ijtc-565	2	3	359	359	NUM
ijtc-565	2	4	-	-	SYM
ijtc-565	2	5	370	370	NUM
ijtc-565	2	6	359|	359|	NUM
ijtc-565	2	7	ilomata	ilomata	NOUN
ijtc-565	2	8	international	international	ADJ
ijtc-565	2	9	journal	journal	NOUN
ijtc-565	2	10	of	of	ADP
ijtc-565	2	11	tax	tax	PROPN
ijtc-565	2	12	&	&	CCONJ
ijtc-565	2	13	accounting	account	VERB
ijtc-565	2	14	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-565	2	15	effects	effect	NOUN
ijtc-565	2	16	of	of	ADP
ijtc-565	2	17	corporate	corporate	ADJ
ijtc-565	2	18	governance	governance	NOUN
ijtc-565	2	19	disclosure	disclosure	NOUN
ijtc-565	2	20	on	on	ADP
ijtc-565	2	21	profitability	profitability	NOUN
ijtc-565	2	22	of	of	ADP
ijtc-565	2	23	public	public	ADJ
ijtc-565	2	24	listed	list	VERB
ijtc-565	2	25	firms	firm	NOUN
ijtc-565	2	26	in	in	ADP
ijtc-565	2	27	tanzania	tanzania	PROPN
ijtc-565	2	28	beny	beny	PROPN
ijtc-565	2	29	mwenda1	mwenda1	PROPN
ijtc-565	2	30	,	,	PUNCT
ijtc-565	2	31	magwana	magwana	NOUN
ijtc-565	2	32	ibrahim2	ibrahim2	PROPN
ijtc-565	2	33	12college	12college	PROPN
ijtc-565	2	34	of	of	ADP
ijtc-565	2	35	business	business	NOUN
ijtc-565	2	36	education	education	NOUN
ijtc-565	2	37	,	,	PUNCT
ijtc-565	2	38	tanzania	tanzania	PROPN
ijtc-565	2	39	correspondent	correspondent	NOUN
ijtc-565	2	40	:	:	PUNCT
ijtc-565	2	41	benybnjmn@gmail.com1	benybnjmn@gmail.com1	PROPN
ijtc-565	2	42	received	receive	VERB
ijtc-565	2	43	:	:	PUNCT
ijtc-565	2	44	july	july	PROPN
ijtc-565	2	45	28	28	NUM
ijtc-565	2	46	,	,	PUNCT
ijtc-565	2	47	2022	2022	NUM
ijtc-565	2	48	accepted	accept	VERB
ijtc-565	2	49	:	:	PUNCT
ijtc-565	2	50	october	october	PROPN
ijtc-565	2	51	10	10	NUM
ijtc-565	2	52	,	,	PUNCT
ijtc-565	2	53	2022	2022	NUM
ijtc-565	2	54	published	publish	VERB
ijtc-565	2	55	:	:	PUNCT
ijtc-565	2	56	october	october	PROPN
ijtc-565	2	57	31	31	NUM
ijtc-565	2	58	,	,	PUNCT
ijtc-565	2	59	2022	2022	NUM
ijtc-565	2	60	citation	citation	NOUN
ijtc-565	2	61	:	:	PUNCT
ijtc-565	2	62	mwenda	mwenda	PROPN
ijtc-565	2	63	,	,	PUNCT
ijtc-565	2	64	b.	b.	PROPN
ijtc-565	2	65	,	,	PUNCT
ijtc-565	2	66	ibrahim	ibrahim	PROPN
ijtc-565	2	67	,	,	PUNCT
ijtc-565	2	68	m.(2022	m.(2022	PROPN
ijtc-565	2	69	)	)	PUNCT
ijtc-565	2	70	.	.	PUNCT
ijtc-565	3	1	effects	effect	NOUN
ijtc-565	3	2	of	of	ADP
ijtc-565	3	3	corporate	corporate	ADJ
ijtc-565	3	4	governance	governance	NOUN
ijtc-565	3	5	disclosure	disclosure	NOUN
ijtc-565	3	6	on	on	ADP
ijtc-565	3	7	profitability	profitability	NOUN
ijtc-565	3	8	of	of	ADP
ijtc-565	3	9	public	public	ADJ
ijtc-565	3	10	listed	list	VERB
ijtc-565	3	11	firms	firm	NOUN
ijtc-565	3	12	in	in	ADP
ijtc-565	3	13	tanzania	tanzania	PROPN
ijtc-565	3	14	.	.	PUNCT
ijtc-565	4	1	ilomata	ilomata	PROPN
ijtc-565	4	2	international	international	PROPN
ijtc-565	4	3	journal	journal	NOUN
ijtc-565	4	4	of	of	ADP
ijtc-565	4	5	tax	tax	NOUN
ijtc-565	4	6	and	and	CCONJ
ijtc-565	4	7	accounting	accounting	NOUN
ijtc-565	4	8	,	,	PUNCT
ijtc-565	4	9	3(4	3(4	NUM
ijtc-565	4	10	)	)	PUNCT
ijtc-565	4	11	,	,	PUNCT
ijtc-565	4	12	359	359	NUM
ijtc-565	4	13	-	-	SYM
ijtc-565	4	14	370	370	NUM
ijtc-565	4	15	https://doi.org/10.52728/ijtc.v3i4.565	https://doi.org/10.52728/ijtc.v3i4.565	NOUN
ijtc-565	4	16	abstract	abstract	NOUN
ijtc-565	4	17	:	:	PUNCT
ijtc-565	4	18	this	this	DET
ijtc-565	4	19	study	study	NOUN
ijtc-565	4	20	investigated	investigate	VERB
ijtc-565	4	21	the	the	DET
ijtc-565	4	22	effect	effect	NOUN
ijtc-565	4	23	of	of	ADP
ijtc-565	4	24	corporate	corporate	ADJ
ijtc-565	4	25	governance	governance	NOUN
ijtc-565	4	26	information	information	NOUN
ijtc-565	4	27	(	(	PUNCT
ijtc-565	4	28	cgi	cgi	NOUN
ijtc-565	4	29	)	)	PUNCT
ijtc-565	4	30	disclosure	disclosure	NOUN
ijtc-565	4	31	on	on	ADP
ijtc-565	4	32	profitability	profitability	NOUN
ijtc-565	4	33	of	of	ADP
ijtc-565	4	34	firms	firm	NOUN
ijtc-565	4	35	listed	list	VERB
ijtc-565	4	36	in	in	ADP
ijtc-565	4	37	the	the	DET
ijtc-565	4	38	dar	dar	PROPN
ijtc-565	4	39	es	es	PROPN
ijtc-565	4	40	salaam	salaam	PROPN
ijtc-565	4	41	stock	stock	PROPN
ijtc-565	4	42	exchange	exchange	PROPN
ijtc-565	4	43	(	(	PUNCT
ijtc-565	4	44	dse	dse	PROPN
ijtc-565	4	45	)	)	PUNCT
ijtc-565	4	46	.	.	PUNCT
ijtc-565	5	1	21	21	NUM
ijtc-565	5	2	listed	list	VERB
ijtc-565	5	3	companies	company	NOUN
ijtc-565	5	4	were	be	AUX
ijtc-565	5	5	studied	study	VERB
ijtc-565	5	6	for	for	ADP
ijtc-565	5	7	a	a	DET
ijtc-565	5	8	period	period	NOUN
ijtc-565	5	9	ranging	range	VERB
ijtc-565	5	10	from	from	ADP
ijtc-565	5	11	2006	2006	NUM
ijtc-565	5	12	to	to	ADP
ijtc-565	5	13	2021	2021	NUM
ijtc-565	5	14	using	use	VERB
ijtc-565	5	15	a	a	DET
ijtc-565	5	16	mixed	mixed	ADJ
ijtc-565	5	17	research	research	NOUN
ijtc-565	5	18	method	method	NOUN
ijtc-565	5	19	with	with	ADP
ijtc-565	5	20	an	an	DET
ijtc-565	5	21	explanatory	explanatory	ADJ
ijtc-565	5	22	sequential	sequential	ADJ
ijtc-565	5	23	design	design	NOUN
ijtc-565	5	24	.	.	PUNCT
ijtc-565	6	1	return	return	NOUN
ijtc-565	6	2	on	on	ADP
ijtc-565	6	3	equity	equity	NOUN
ijtc-565	6	4	(	(	PUNCT
ijtc-565	6	5	roe	roe	PROPN
ijtc-565	6	6	)	)	PUNCT
ijtc-565	6	7	and	and	CCONJ
ijtc-565	6	8	return	return	VERB
ijtc-565	6	9	on	on	ADP
ijtc-565	6	10	assets	asset	NOUN
ijtc-565	6	11	(	(	PUNCT
ijtc-565	6	12	roa	roa	NOUN
ijtc-565	6	13	)	)	PUNCT
ijtc-565	6	14	were	be	AUX
ijtc-565	6	15	employed	employ	VERB
ijtc-565	6	16	as	as	ADP
ijtc-565	6	17	dependent	dependent	ADJ
ijtc-565	6	18	variables	variable	NOUN
ijtc-565	6	19	in	in	ADP
ijtc-565	6	20	the	the	DET
ijtc-565	6	21	panel	panel	NOUN
ijtc-565	6	22	data	data	VERB
ijtc-565	6	23	analysis	analysis	NOUN
ijtc-565	6	24	.	.	PUNCT
ijtc-565	7	1	cgi	cgi	PROPN
ijtc-565	7	2	disclosure	disclosure	NOUN
ijtc-565	7	3	was	be	AUX
ijtc-565	7	4	an	an	DET
ijtc-565	7	5	independent	independent	ADJ
ijtc-565	7	6	variable	variable	NOUN
ijtc-565	7	7	.	.	PUNCT
ijtc-565	8	1	geographical	geographical	ADJ
ijtc-565	8	2	diversification	diversification	NOUN
ijtc-565	8	3	,	,	PUNCT
ijtc-565	8	4	firm	firm	ADJ
ijtc-565	8	5	age	age	NOUN
ijtc-565	8	6	,	,	PUNCT
ijtc-565	8	7	firm	firm	ADJ
ijtc-565	8	8	size	size	NOUN
ijtc-565	8	9	,	,	PUNCT
ijtc-565	8	10	and	and	CCONJ
ijtc-565	8	11	sales	sale	NOUN
ijtc-565	8	12	growth	growth	NOUN
ijtc-565	8	13	were	be	AUX
ijtc-565	8	14	the	the	DET
ijtc-565	8	15	control	control	NOUN
ijtc-565	8	16	variables	variable	NOUN
ijtc-565	8	17	.	.	PUNCT
ijtc-565	9	1	secondary	secondary	ADJ
ijtc-565	9	2	data	datum	NOUN
ijtc-565	9	3	was	be	AUX
ijtc-565	9	4	obtained	obtain	VERB
ijtc-565	9	5	from	from	ADP
ijtc-565	9	6	dse	dse	PROPN
ijtc-565	9	7	.	.	PUNCT
ijtc-565	10	1	qualitative	qualitative	ADJ
ijtc-565	10	2	data	datum	NOUN
ijtc-565	10	3	was	be	AUX
ijtc-565	10	4	gathered	gather	VERB
ijtc-565	10	5	via	via	ADP
ijtc-565	10	6	semi	semi	ADJ
ijtc-565	10	7	-	-	ADJ
ijtc-565	10	8	structured	structured	ADJ
ijtc-565	10	9	interviews	interview	NOUN
ijtc-565	10	10	.	.	PUNCT
ijtc-565	11	1	thematic	thematic	ADJ
ijtc-565	11	2	analysis	analysis	NOUN
ijtc-565	11	3	and	and	CCONJ
ijtc-565	11	4	a	a	DET
ijtc-565	11	5	random	random	ADJ
ijtc-565	11	6	effect	effect	NOUN
ijtc-565	11	7	model	model	NOUN
ijtc-565	11	8	with	with	ADP
ijtc-565	11	9	two	two	NUM
ijtc-565	11	10	estimates	estimate	NOUN
ijtc-565	11	11	(	(	PUNCT
ijtc-565	11	12	1	1	NUM
ijtc-565	11	13	and	and	CCONJ
ijtc-565	11	14	2	2	NUM
ijtc-565	11	15	)	)	PUNCT
ijtc-565	11	16	were	be	AUX
ijtc-565	11	17	utilized	utilize	VERB
ijtc-565	11	18	to	to	PART
ijtc-565	11	19	analyze	analyze	VERB
ijtc-565	11	20	qualitative	qualitative	ADJ
ijtc-565	11	21	and	and	CCONJ
ijtc-565	11	22	quantitative	quantitative	ADJ
ijtc-565	11	23	data	datum	NOUN
ijtc-565	11	24	respectively	respectively	ADV
ijtc-565	11	25	.	.	PUNCT
ijtc-565	12	1	the	the	DET
ijtc-565	12	2	findings	finding	NOUN
ijtc-565	12	3	suggested	suggest	VERB
ijtc-565	12	4	that	that	SCONJ
ijtc-565	12	5	there	there	PRON
ijtc-565	12	6	was	be	VERB
ijtc-565	12	7	a	a	DET
ijtc-565	12	8	positive	positive	ADJ
ijtc-565	12	9	and	and	CCONJ
ijtc-565	12	10	significant	significant	ADJ
ijtc-565	12	11	effect	effect	NOUN
ijtc-565	12	12	of	of	ADP
ijtc-565	12	13	cgi	cgi	NOUN
ijtc-565	12	14	disclosure	disclosure	NOUN
ijtc-565	12	15	on	on	ADP
ijtc-565	12	16	firm	firm	ADJ
ijtc-565	12	17	profitability	profitability	NOUN
ijtc-565	12	18	.	.	PUNCT
ijtc-565	13	1	the	the	DET
ijtc-565	13	2	findings	finding	NOUN
ijtc-565	13	3	adds	add	VERB
ijtc-565	13	4	to	to	ADP
ijtc-565	13	5	the	the	DET
ijtc-565	13	6	body	body	NOUN
ijtc-565	13	7	of	of	ADP
ijtc-565	13	8	knowledge	knowledge	NOUN
ijtc-565	13	9	by	by	ADP
ijtc-565	13	10	signifying	signify	VERB
ijtc-565	13	11	stakeholder	stakeholder	NOUN
ijtc-565	13	12	’s	’s	PART
ijtc-565	13	13	theory	theory	NOUN
ijtc-565	13	14	.	.	PUNCT
ijtc-565	14	1	the	the	DET
ijtc-565	14	2	study	study	NOUN
ijtc-565	14	3	concluded	conclude	VERB
ijtc-565	14	4	that	that	SCONJ
ijtc-565	14	5	disclosure	disclosure	NOUN
ijtc-565	14	6	of	of	ADP
ijtc-565	14	7	cgi	cgi	NOUN
ijtc-565	14	8	may	may	AUX
ijtc-565	14	9	undeniably	undeniably	ADV
ijtc-565	14	10	result	result	VERB
ijtc-565	14	11	in	in	ADP
ijtc-565	14	12	increased	increase	VERB
ijtc-565	14	13	profitability	profitability	NOUN
ijtc-565	14	14	.	.	PUNCT
ijtc-565	15	1	we	we	PRON
ijtc-565	15	2	recommended	recommend	VERB
ijtc-565	15	3	that	that	SCONJ
ijtc-565	15	4	firm	firm	ADJ
ijtc-565	15	5	managers	manager	NOUN
ijtc-565	15	6	should	should	AUX
ijtc-565	15	7	pay	pay	VERB
ijtc-565	15	8	a	a	DET
ijtc-565	15	9	closer	close	ADJ
ijtc-565	15	10	look	look	NOUN
ijtc-565	15	11	at	at	ADP
ijtc-565	15	12	cgi	cgi	PROPN
ijtc-565	15	13	disclosure	disclosure	NOUN
ijtc-565	15	14	,	,	PUNCT
ijtc-565	15	15	enhance	enhance	VERB
ijtc-565	15	16	their	their	PRON
ijtc-565	15	17	disclosure	disclosure	NOUN
ijtc-565	15	18	practices	practice	NOUN
ijtc-565	15	19	,	,	PUNCT
ijtc-565	15	20	and	and	CCONJ
ijtc-565	15	21	invest	invest	VERB
ijtc-565	15	22	in	in	ADP
ijtc-565	15	23	disclosure	disclosure	NOUN
ijtc-565	15	24	strategies	strategy	NOUN
ijtc-565	15	25	that	that	PRON
ijtc-565	15	26	will	will	AUX
ijtc-565	15	27	benefit	benefit	VERB
ijtc-565	15	28	stakeholders	stakeholder	NOUN
ijtc-565	15	29	.	.	PUNCT
ijtc-565	16	1	keywords	keyword	NOUN
ijtc-565	16	2	:	:	PUNCT
ijtc-565	16	3	corporate	corporate	ADJ
ijtc-565	16	4	governance	governance	NOUN
ijtc-565	16	5	information	information	NOUN
ijtc-565	16	6	disclosure	disclosure	NOUN
ijtc-565	16	7	,	,	PUNCT
ijtc-565	16	8	firm	firm	ADJ
ijtc-565	16	9	profitability	profitability	NOUN
ijtc-565	16	10	,	,	PUNCT
ijtc-565	16	11	roa	roa	PROPN
ijtc-565	16	12	,	,	PUNCT
ijtc-565	16	13	roe	roe	NOUN
ijtc-565	16	14	,	,	PUNCT
ijtc-565	16	15	listed	list	VERB
ijtc-565	16	16	firms	firm	NOUN
ijtc-565	16	17	.	.	PUNCT
ijtc-565	17	1	this	this	PRON
ijtc-565	17	2	is	be	AUX
ijtc-565	17	3	an	an	DET
ijtc-565	17	4	open	open	ADJ
ijtc-565	17	5	access	access	NOUN
ijtc-565	17	6	article	article	NOUN
ijtc-565	17	7	under	under	ADP
ijtc-565	17	8	the	the	DET
ijtc-565	17	9	cc	cc	NOUN
ijtc-565	17	10	-	-	PUNCT
ijtc-565	17	11	by	by	ADP
ijtc-565	17	12	4.0	4.0	NUM
ijtc-565	17	13	license	license	NOUN
ijtc-565	17	14	.	.	PUNCT
ijtc-565	18	1	introduction	introduction	NOUN
ijtc-565	18	2	the	the	DET
ijtc-565	18	3	accumulation	accumulation	NOUN
ijtc-565	18	4	of	of	ADP
ijtc-565	18	5	invaluable	invaluable	ADJ
ijtc-565	18	6	lessons	lesson	NOUN
ijtc-565	18	7	from	from	ADP
ijtc-565	18	8	a	a	DET
ijtc-565	18	9	string	string	NOUN
ijtc-565	18	10	of	of	ADP
ijtc-565	18	11	business	business	NOUN
ijtc-565	18	12	failures	failure	NOUN
ijtc-565	18	13	that	that	PRON
ijtc-565	18	14	occurred	occur	VERB
ijtc-565	18	15	in	in	ADP
ijtc-565	18	16	different	different	ADJ
ijtc-565	18	17	parts	part	NOUN
ijtc-565	18	18	of	of	ADP
ijtc-565	18	19	the	the	DET
ijtc-565	18	20	world	world	NOUN
ijtc-565	18	21	gave	give	VERB
ijtc-565	18	22	rise	rise	NOUN
ijtc-565	18	23	to	to	ADP
ijtc-565	18	24	the	the	DET
ijtc-565	18	25	continued	continue	VERB
ijtc-565	18	26	relevance	relevance	NOUN
ijtc-565	18	27	of	of	ADP
ijtc-565	18	28	corporate	corporate	ADJ
ijtc-565	18	29	governance	governance	NOUN
ijtc-565	18	30	in	in	ADP
ijtc-565	18	31	a	a	DET
ijtc-565	18	32	variety	variety	NOUN
ijtc-565	18	33	of	of	ADP
ijtc-565	18	34	countries	country	NOUN
ijtc-565	18	35	and	and	CCONJ
ijtc-565	18	36	regions	region	NOUN
ijtc-565	18	37	around	around	ADP
ijtc-565	18	38	the	the	DET
ijtc-565	18	39	globe	globe	NOUN
ijtc-565	18	40	(	(	PUNCT
ijtc-565	18	41	unctad	unctad	PROPN
ijtc-565	18	42	,	,	PUNCT
ijtc-565	18	43	2006	2006	NUM
ijtc-565	18	44	)	)	PUNCT
ijtc-565	18	45	.	.	PUNCT
ijtc-565	19	1	due	due	ADP
ijtc-565	19	2	to	to	ADP
ijtc-565	19	3	the	the	DET
ijtc-565	19	4	continued	continue	VERB
ijtc-565	19	5	worldwide	worldwide	ADJ
ijtc-565	19	6	importance	importance	NOUN
ijtc-565	19	7	of	of	ADP
ijtc-565	19	8	corporate	corporate	ADJ
ijtc-565	19	9	governance	governance	NOUN
ijtc-565	19	10	,	,	PUNCT
ijtc-565	19	11	listed	list	VERB
ijtc-565	19	12	companies	company	NOUN
ijtc-565	19	13	have	have	AUX
ijtc-565	19	14	been	be	AUX
ijtc-565	19	15	subjected	subject	VERB
ijtc-565	19	16	to	to	ADP
ijtc-565	19	17	a	a	DET
ijtc-565	19	18	great	great	ADJ
ijtc-565	19	19	amount	amount	NOUN
ijtc-565	19	20	of	of	ADP
ijtc-565	19	21	pressure	pressure	NOUN
ijtc-565	19	22	in	in	ADP
ijtc-565	19	23	recent	recent	ADJ
ijtc-565	19	24	decades	decade	NOUN
ijtc-565	19	25	to	to	PART
ijtc-565	19	26	disclose	disclose	VERB
ijtc-565	19	27	corporate	corporate	ADJ
ijtc-565	19	28	governance	governance	NOUN
ijtc-565	19	29	information(cgi	information(cgi	NOUN
ijtc-565	19	30	)	)	PUNCT
ijtc-565	19	31	(	(	PUNCT
ijtc-565	19	32	nobanee	nobanee	NOUN
ijtc-565	19	33	&	&	CCONJ
ijtc-565	19	34	ellili	ellili	NOUN
ijtc-565	19	35	,	,	PUNCT
ijtc-565	19	36	2022	2022	NUM
ijtc-565	19	37	)	)	PUNCT
ijtc-565	19	38	.	.	PUNCT
ijtc-565	20	1	cgi	cgi	PROPN
ijtc-565	20	2	disclosure	disclosure	NOUN
ijtc-565	20	3	provide	provide	VERB
ijtc-565	20	4	additional	additional	ADJ
ijtc-565	20	5	information	information	NOUN
ijtc-565	20	6	to	to	ADP
ijtc-565	20	7	stakeholders	stakeholder	NOUN
ijtc-565	20	8	and	and	CCONJ
ijtc-565	20	9	eliminate	eliminate	VERB
ijtc-565	20	10	information	information	NOUN
ijtc-565	20	11	gap	gap	NOUN
ijtc-565	20	12	between	between	ADP
ijtc-565	20	13	insiders	insider	NOUN
ijtc-565	20	14	and	and	CCONJ
ijtc-565	20	15	investors	investor	NOUN
ijtc-565	20	16	which	which	PRON
ijtc-565	20	17	is	be	AUX
ijtc-565	20	18	caused	cause	VERB
ijtc-565	20	19	by	by	ADP
ijtc-565	20	20	managers	manager	NOUN
ijtc-565	20	21	'	'	PART
ijtc-565	20	22	dominance	dominance	NOUN
ijtc-565	20	23	for	for	ADP
ijtc-565	20	24	information	information	NOUN
ijtc-565	20	25	access	access	NOUN
ijtc-565	20	26	and	and	CCONJ
ijtc-565	20	27	control	control	NOUN
ijtc-565	20	28	(	(	PUNCT
ijtc-565	20	29	nurfitriana	nurfitriana	PROPN
ijtc-565	20	30	&	&	CCONJ
ijtc-565	20	31	yadiati	yadiati	PROPN
ijtc-565	20	32	,	,	PUNCT
ijtc-565	20	33	2018	2018	NUM
ijtc-565	20	34	)	)	PUNCT
ijtc-565	20	35	.	.	PUNCT
ijtc-565	21	1	the	the	DET
ijtc-565	21	2	annual	annual	ADJ
ijtc-565	21	3	report	report	NOUN
ijtc-565	21	4	is	be	AUX
ijtc-565	21	5	regarded	regard	VERB
ijtc-565	21	6	as	as	ADP
ijtc-565	21	7	one	one	NUM
ijtc-565	21	8	of	of	ADP
ijtc-565	21	9	the	the	DET
ijtc-565	21	10	main	main	ADJ
ijtc-565	21	11	channel	channel	NOUN
ijtc-565	21	12	of	of	ADP
ijtc-565	21	13	information	information	NOUN
ijtc-565	21	14	sharing	share	VERB
ijtc-565	21	15	through	through	ADP
ijtc-565	21	16	which	which	PRON
ijtc-565	21	17	management	management	NOUN
ijtc-565	21	18	may	may	AUX
ijtc-565	21	19	disclose	disclose	VERB
ijtc-565	21	20	cgi	cgi	NOUN
ijtc-565	21	21	(	(	PUNCT
ijtc-565	21	22	esther	esther	PROPN
ijtc-565	21	23	&	&	CCONJ
ijtc-565	21	24	henry	henry	PROPN
ijtc-565	21	25	,	,	PUNCT
ijtc-565	21	26	2018	2018	NUM
ijtc-565	21	27	)	)	PUNCT
ijtc-565	21	28	.	.	PUNCT
ijtc-565	22	1	mailto:benybnjmn@gmail.com	mailto:benybnjmn@gmail.com	X
ijtc-565	22	2	https://doi.org/10.52728/ijtc.v3i4.565	https://doi.org/10.52728/ijtc.v3i4.565	PROPN
ijtc-565	22	3	effects	effect	NOUN
ijtc-565	22	4	of	of	ADP
ijtc-565	22	5	corporate	corporate	ADJ
ijtc-565	22	6	governance	governance	NOUN
ijtc-565	22	7	disclosure	disclosure	NOUN
ijtc-565	22	8	on	on	ADP
ijtc-565	22	9	profitability	profitability	NOUN
ijtc-565	22	10	of	of	ADP
ijtc-565	22	11	public	public	ADJ
ijtc-565	22	12	listed	list	VERB
ijtc-565	22	13	firms	firm	NOUN
ijtc-565	22	14	in	in	ADP
ijtc-565	22	15	tanzania	tanzania	PROPN
ijtc-565	22	16	mwenda	mwenda	PROPN
ijtc-565	22	17	and	and	CCONJ
ijtc-565	22	18	ibrahim	ibrahim	PROPN
ijtc-565	22	19	360	360	NUM
ijtc-565	22	20	|	|	ADV
ijtc-565	22	21	ilomata	ilomata	PROPN
ijtc-565	22	22	international	international	ADJ
ijtc-565	22	23	journal	journal	NOUN
ijtc-565	22	24	of	of	ADP
ijtc-565	22	25	tax	tax	PROPN
ijtc-565	22	26	&	&	CCONJ
ijtc-565	22	27	accounting	accounting	PROPN
ijtc-565	22	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-565	22	29	even	even	ADV
ijtc-565	22	30	though	though	SCONJ
ijtc-565	22	31	annual	annual	ADJ
ijtc-565	22	32	financial	financial	ADJ
ijtc-565	22	33	reports	report	NOUN
ijtc-565	22	34	might	might	AUX
ijtc-565	22	35	present	present	VERB
ijtc-565	22	36	a	a	DET
ijtc-565	22	37	brighter	bright	ADJ
ijtc-565	22	38	financial	financial	ADJ
ijtc-565	22	39	future	future	NOUN
ijtc-565	22	40	for	for	ADP
ijtc-565	22	41	the	the	DET
ijtc-565	22	42	firm	firm	NOUN
ijtc-565	22	43	,	,	PUNCT
ijtc-565	22	44	there	there	PRON
ijtc-565	22	45	exist	exist	VERB
ijtc-565	22	46	non	non	ADJ
ijtc-565	22	47	-	-	ADJ
ijtc-565	22	48	financial	financial	ADJ
ijtc-565	22	49	issues	issue	NOUN
ijtc-565	22	50	which	which	PRON
ijtc-565	22	51	causes	cause	VERB
ijtc-565	22	52	big	big	ADJ
ijtc-565	22	53	firms	firm	NOUN
ijtc-565	22	54	to	to	PART
ijtc-565	22	55	fail	fail	VERB
ijtc-565	22	56	(	(	PUNCT
ijtc-565	22	57	ooghe	ooghe	ADJ
ijtc-565	22	58	&	&	CCONJ
ijtc-565	22	59	de	de	X
ijtc-565	22	60	prijcker	prijcker	NOUN
ijtc-565	22	61	,	,	PUNCT
ijtc-565	22	62	2008	2008	NUM
ijtc-565	22	63	)	)	PUNCT
ijtc-565	22	64	.	.	PUNCT
ijtc-565	23	1	such	such	ADJ
ijtc-565	23	2	failures	failure	NOUN
ijtc-565	23	3	spurred	spur	VERB
ijtc-565	23	4	governments	government	NOUN
ijtc-565	23	5	all	all	ADV
ijtc-565	23	6	around	around	ADP
ijtc-565	23	7	the	the	DET
ijtc-565	23	8	world	world	NOUN
ijtc-565	23	9	to	to	PART
ijtc-565	23	10	seriously	seriously	ADV
ijtc-565	23	11	probe	probe	VERB
ijtc-565	23	12	alternative	alternative	ADJ
ijtc-565	23	13	methods	method	NOUN
ijtc-565	23	14	to	to	PART
ijtc-565	23	15	improve	improve	VERB
ijtc-565	23	16	their	their	PRON
ijtc-565	23	17	particular	particular	ADJ
ijtc-565	23	18	countries	country	NOUN
ijtc-565	23	19	'	'	PART
ijtc-565	23	20	corporate	corporate	ADJ
ijtc-565	23	21	governance	governance	NOUN
ijtc-565	23	22	frameworks	framework	NOUN
ijtc-565	23	23	(	(	PUNCT
ijtc-565	23	24	haniffa	haniffa	PROPN
ijtc-565	23	25	&	&	CCONJ
ijtc-565	23	26	hudaib	hudaib	PROPN
ijtc-565	23	27	,	,	PUNCT
ijtc-565	23	28	2006	2006	NUM
ijtc-565	23	29	)	)	PUNCT
ijtc-565	23	30	.	.	PUNCT
ijtc-565	24	1	different	different	ADJ
ijtc-565	24	2	countries	country	NOUN
ijtc-565	24	3	have	have	VERB
ijtc-565	24	4	distinct	distinct	ADJ
ijtc-565	24	5	national	national	ADJ
ijtc-565	24	6	traits	trait	NOUN
ijtc-565	24	7	as	as	ADV
ijtc-565	24	8	well	well	ADV
ijtc-565	24	9	as	as	ADP
ijtc-565	24	10	social	social	ADJ
ijtc-565	24	11	and	and	CCONJ
ijtc-565	24	12	economic	economic	ADJ
ijtc-565	24	13	priorities	priority	NOUN
ijtc-565	24	14	(	(	PUNCT
ijtc-565	24	15	joshi	joshi	PROPN
ijtc-565	24	16	,	,	PUNCT
ijtc-565	24	17	2021	2021	NUM
ijtc-565	24	18	)	)	PUNCT
ijtc-565	24	19	.	.	PUNCT
ijtc-565	25	1	what	what	PRON
ijtc-565	25	2	is	be	AUX
ijtc-565	25	3	acceptable	acceptable	ADJ
ijtc-565	25	4	in	in	ADP
ijtc-565	25	5	one	one	NUM
ijtc-565	25	6	nation	nation	NOUN
ijtc-565	25	7	may	may	AUX
ijtc-565	25	8	not	not	PART
ijtc-565	25	9	be	be	AUX
ijtc-565	25	10	desirable	desirable	ADJ
ijtc-565	25	11	in	in	ADP
ijtc-565	25	12	another	another	PRON
ijtc-565	25	13	(	(	PUNCT
ijtc-565	25	14	ibiam	ibiam	PROPN
ijtc-565	25	15	&	&	CCONJ
ijtc-565	25	16	nwogo	nwogo	PROPN
ijtc-565	25	17	,	,	PUNCT
ijtc-565	25	18	2017	2017	NUM
ijtc-565	25	19	)	)	PUNCT
ijtc-565	25	20	.	.	PUNCT
ijtc-565	26	1	similarly	similarly	ADV
ijtc-565	26	2	,	,	PUNCT
ijtc-565	26	3	each	each	DET
ijtc-565	26	4	firm	firm	NOUN
ijtc-565	26	5	has	have	VERB
ijtc-565	26	6	its	its	PRON
ijtc-565	26	7	own	own	ADJ
ijtc-565	26	8	history	history	NOUN
ijtc-565	26	9	,	,	PUNCT
ijtc-565	26	10	culture	culture	NOUN
ijtc-565	26	11	,	,	PUNCT
ijtc-565	26	12	and	and	CCONJ
ijtc-565	26	13	commercial	commercial	ADJ
ijtc-565	26	14	objectives	objective	NOUN
ijtc-565	26	15	(	(	PUNCT
ijtc-565	26	16	vieira	vieira	NOUN
ijtc-565	26	17	,	,	PUNCT
ijtc-565	26	18	2015	2015	NUM
ijtc-565	26	19	)	)	PUNCT
ijtc-565	26	20	.	.	PUNCT
ijtc-565	27	1	as	as	ADP
ijtc-565	27	2	a	a	DET
ijtc-565	27	3	result	result	NOUN
ijtc-565	27	4	,	,	PUNCT
ijtc-565	27	5	corporate	corporate	ADJ
ijtc-565	27	6	governance	governance	NOUN
ijtc-565	27	7	can	can	AUX
ijtc-565	27	8	not	not	PART
ijtc-565	27	9	be	be	AUX
ijtc-565	27	10	static	static	ADJ
ijtc-565	27	11	;	;	PUNCT
ijtc-565	27	12	there	there	PRON
ijtc-565	27	13	is	be	VERB
ijtc-565	27	14	a	a	DET
ijtc-565	27	15	chance	chance	NOUN
ijtc-565	27	16	for	for	SCONJ
ijtc-565	27	17	it	it	PRON
ijtc-565	27	18	to	to	PART
ijtc-565	27	19	vary	vary	VERB
ijtc-565	27	20	unpredictably	unpredictably	ADV
ijtc-565	27	21	among	among	ADP
ijtc-565	27	22	countries	country	NOUN
ijtc-565	27	23	and	and	CCONJ
ijtc-565	27	24	enterprises	enterprise	NOUN
ijtc-565	27	25	as	as	SCONJ
ijtc-565	27	26	it	it	PRON
ijtc-565	27	27	is	be	AUX
ijtc-565	27	28	driven	drive	VERB
ijtc-565	27	29	by	by	ADP
ijtc-565	27	30	internal	internal	ADJ
ijtc-565	27	31	as	as	ADV
ijtc-565	27	32	well	well	ADV
ijtc-565	27	33	as	as	ADP
ijtc-565	27	34	external	external	ADJ
ijtc-565	27	35	environmental	environmental	ADJ
ijtc-565	27	36	dynamism	dynamism	NOUN
ijtc-565	27	37	(	(	PUNCT
ijtc-565	27	38	zuva	zuva	X
ijtc-565	27	39	&	&	CCONJ
ijtc-565	27	40	zuva	zuva	PROPN
ijtc-565	27	41	,	,	PUNCT
ijtc-565	27	42	2018	2018	NUM
ijtc-565	27	43	)	)	PUNCT
ijtc-565	27	44	.	.	PUNCT
ijtc-565	28	1	ultimately	ultimately	ADV
ijtc-565	28	2	any	any	DET
ijtc-565	28	3	effect	effect	NOUN
ijtc-565	28	4	on	on	ADP
ijtc-565	28	5	corporate	corporate	ADJ
ijtc-565	28	6	governance	governance	NOUN
ijtc-565	28	7	might	might	AUX
ijtc-565	28	8	end	end	VERB
ijtc-565	28	9	up	up	ADP
ijtc-565	28	10	affecting	affect	VERB
ijtc-565	28	11	firm	firm	ADJ
ijtc-565	28	12	profitability	profitability	NOUN
ijtc-565	28	13	.	.	PUNCT
ijtc-565	29	1	profitability	profitability	NOUN
ijtc-565	29	2	is	be	AUX
ijtc-565	29	3	the	the	DET
ijtc-565	29	4	ability	ability	NOUN
ijtc-565	29	5	of	of	ADP
ijtc-565	29	6	a	a	DET
ijtc-565	29	7	firm	firm	NOUN
ijtc-565	29	8	to	to	PART
ijtc-565	29	9	generate	generate	VERB
ijtc-565	29	10	more	more	ADJ
ijtc-565	29	11	money	money	NOUN
ijtc-565	29	12	than	than	SCONJ
ijtc-565	29	13	it	it	PRON
ijtc-565	29	14	spends	spend	VERB
ijtc-565	29	15	.	.	PUNCT
ijtc-565	30	1	the	the	DET
ijtc-565	30	2	majority	majority	NOUN
ijtc-565	30	3	of	of	ADP
ijtc-565	30	4	a	a	DET
ijtc-565	30	5	firm	firm	NOUN
ijtc-565	30	6	's	's	PART
ijtc-565	30	7	earnings	earning	NOUN
ijtc-565	30	8	comes	come	VERB
ijtc-565	30	9	from	from	ADP
ijtc-565	30	10	its	its	PRON
ijtc-565	30	11	operational	operational	ADJ
ijtc-565	30	12	activities	activity	NOUN
ijtc-565	30	13	.	.	PUNCT
ijtc-565	31	1	there	there	PRON
ijtc-565	31	2	will	will	AUX
ijtc-565	31	3	be	be	AUX
ijtc-565	31	4	no	no	DET
ijtc-565	31	5	profit	profit	NOUN
ijtc-565	31	6	if	if	SCONJ
ijtc-565	31	7	the	the	DET
ijtc-565	31	8	company	company	NOUN
ijtc-565	31	9	is	be	AUX
ijtc-565	31	10	not	not	PART
ijtc-565	31	11	operating	operate	VERB
ijtc-565	31	12	efficiently	efficiently	ADV
ijtc-565	31	13	and	and	CCONJ
ijtc-565	31	14	efficiently	efficiently	ADV
ijtc-565	31	15	(	(	PUNCT
ijtc-565	31	16	oluwaseyi	oluwaseyi	NOUN
ijtc-565	31	17	et	et	NOUN
ijtc-565	31	18	al	al	PROPN
ijtc-565	31	19	.	.	PROPN
ijtc-565	31	20	,	,	PUNCT
ijtc-565	31	21	2021	2021	NUM
ijtc-565	31	22	)	)	PUNCT
ijtc-565	31	23	.	.	PUNCT
ijtc-565	32	1	profit	profit	NOUN
ijtc-565	32	2	and	and	CCONJ
ijtc-565	32	3	profitability	profitability	NOUN
ijtc-565	32	4	are	be	AUX
ijtc-565	32	5	distinct	distinct	ADJ
ijtc-565	32	6	concepts	concept	NOUN
ijtc-565	32	7	.	.	PUNCT
ijtc-565	33	1	profit	profit	NOUN
ijtc-565	33	2	is	be	AUX
ijtc-565	33	3	an	an	DET
ijtc-565	33	4	absolute	absolute	ADJ
ijtc-565	33	5	monetary	monetary	ADJ
ijtc-565	33	6	unit	unit	NOUN
ijtc-565	33	7	,	,	PUNCT
ijtc-565	33	8	but	but	CCONJ
ijtc-565	33	9	profitability	profitability	NOUN
ijtc-565	33	10	is	be	AUX
ijtc-565	33	11	a	a	DET
ijtc-565	33	12	relative	relative	ADJ
ijtc-565	33	13	measure	measure	NOUN
ijtc-565	33	14	of	of	ADP
ijtc-565	33	15	how	how	SCONJ
ijtc-565	33	16	efficiently	efficiently	ADV
ijtc-565	33	17	and	and	CCONJ
ijtc-565	33	18	effectively	effectively	ADV
ijtc-565	33	19	a	a	DET
ijtc-565	33	20	company	company	NOUN
ijtc-565	33	21	uses	use	VERB
ijtc-565	33	22	its	its	PRON
ijtc-565	33	23	resources	resource	NOUN
ijtc-565	33	24	to	to	PART
ijtc-565	33	25	generate	generate	VERB
ijtc-565	33	26	such	such	ADJ
ijtc-565	33	27	profit	profit	NOUN
ijtc-565	33	28	as	as	ADP
ijtc-565	33	29	a	a	DET
ijtc-565	33	30	whole	whole	NOUN
ijtc-565	33	31	.	.	PUNCT
ijtc-565	34	1	roa	roa	PROPN
ijtc-565	34	2	and	and	CCONJ
ijtc-565	34	3	roe	roe	PROPN
ijtc-565	34	4	are	be	AUX
ijtc-565	34	5	two	two	NUM
ijtc-565	34	6	of	of	ADP
ijtc-565	34	7	the	the	DET
ijtc-565	34	8	most	most	ADV
ijtc-565	34	9	often	often	ADV
ijtc-565	34	10	used	use	VERB
ijtc-565	34	11	metrics	metric	NOUN
ijtc-565	34	12	of	of	ADP
ijtc-565	34	13	profitability	profitability	NOUN
ijtc-565	34	14	,	,	PUNCT
ijtc-565	34	15	they	they	PRON
ijtc-565	34	16	assess	assess	VERB
ijtc-565	34	17	profit	profit	NOUN
ijtc-565	34	18	relative	relative	ADJ
ijtc-565	34	19	to	to	ADP
ijtc-565	34	20	the	the	DET
ijtc-565	34	21	resources	resource	NOUN
ijtc-565	34	22	used	use	VERB
ijtc-565	34	23	to	to	PART
ijtc-565	34	24	achieve	achieve	VERB
ijtc-565	34	25	that	that	DET
ijtc-565	34	26	profit	profit	NOUN
ijtc-565	34	27	(	(	PUNCT
ijtc-565	34	28	francis	francis	PROPN
ijtc-565	34	29	,	,	PUNCT
ijtc-565	34	30	2020	2020	NUM
ijtc-565	34	31	)	)	PUNCT
ijtc-565	34	32	.	.	PUNCT
ijtc-565	35	1	since	since	SCONJ
ijtc-565	35	2	profitability	profitability	NOUN
ijtc-565	35	3	largely	largely	ADV
ijtc-565	35	4	depend	depend	VERB
ijtc-565	35	5	on	on	ADP
ijtc-565	35	6	a	a	DET
ijtc-565	35	7	firm	firm	NOUN
ijtc-565	35	8	’s	’s	PART
ijtc-565	35	9	operational	operational	ADJ
ijtc-565	35	10	efficiency	efficiency	NOUN
ijtc-565	35	11	and	and	CCONJ
ijtc-565	35	12	effectiveness	effectiveness	NOUN
ijtc-565	35	13	then	then	ADV
ijtc-565	35	14	it	it	PRON
ijtc-565	35	15	is	be	AUX
ijtc-565	35	16	more	more	ADV
ijtc-565	35	17	likely	likely	ADJ
ijtc-565	35	18	for	for	SCONJ
ijtc-565	35	19	it	it	PRON
ijtc-565	35	20	to	to	PART
ijtc-565	35	21	be	be	AUX
ijtc-565	35	22	influenced	influence	VERB
ijtc-565	35	23	by	by	ADP
ijtc-565	35	24	corporate	corporate	ADJ
ijtc-565	35	25	governance	governance	NOUN
ijtc-565	35	26	(	(	PUNCT
ijtc-565	35	27	hakimah	hakimah	NOUN
ijtc-565	35	28	et	et	PROPN
ijtc-565	35	29	al	al	PROPN
ijtc-565	35	30	.	.	PROPN
ijtc-565	35	31	,	,	PUNCT
ijtc-565	35	32	2019	2019	NUM
ijtc-565	35	33	)	)	PUNCT
ijtc-565	35	34	.	.	PUNCT
ijtc-565	36	1	this	this	PRON
ijtc-565	36	2	mainly	mainly	ADV
ijtc-565	36	3	stems	stem	VERB
ijtc-565	36	4	from	from	ADP
ijtc-565	36	5	the	the	DET
ijtc-565	36	6	fact	fact	NOUN
ijtc-565	36	7	that	that	SCONJ
ijtc-565	36	8	individuals	individual	NOUN
ijtc-565	36	9	who	who	PRON
ijtc-565	36	10	are	be	AUX
ijtc-565	36	11	charged	charge	VERB
ijtc-565	36	12	with	with	ADP
ijtc-565	36	13	governance	governance	NOUN
ijtc-565	36	14	have	have	AUX
ijtc-565	36	15	the	the	DET
ijtc-565	36	16	right	right	NOUN
ijtc-565	36	17	and	and	CCONJ
ijtc-565	36	18	duty	duty	NOUN
ijtc-565	36	19	to	to	PART
ijtc-565	36	20	control	control	VERB
ijtc-565	36	21	and	and	CCONJ
ijtc-565	36	22	direct	direct	VERB
ijtc-565	36	23	entire	entire	ADJ
ijtc-565	36	24	firm	firm	NOUN
ijtc-565	36	25	’s	’s	PART
ijtc-565	36	26	operations	operation	NOUN
ijtc-565	36	27	(	(	PUNCT
ijtc-565	36	28	iqbal	iqbal	PROPN
ijtc-565	36	29	&	&	CCONJ
ijtc-565	36	30	kakakhel	kakakhel	PROPN
ijtc-565	36	31	,	,	PUNCT
ijtc-565	36	32	2016	2016	NUM
ijtc-565	36	33	)	)	PUNCT
ijtc-565	36	34	.	.	PUNCT
ijtc-565	37	1	bestowing	bestow	VERB
ijtc-565	37	2	of	of	ADP
ijtc-565	37	3	rights	right	NOUN
ijtc-565	37	4	and	and	CCONJ
ijtc-565	37	5	duty	duty	NOUN
ijtc-565	37	6	to	to	PART
ijtc-565	37	7	control	control	VERB
ijtc-565	37	8	firm	firm	NOUN
ijtc-565	37	9	’s	’s	PART
ijtc-565	37	10	resources	resource	NOUN
ijtc-565	37	11	gave	give	VERB
ijtc-565	37	12	rise	rise	NOUN
ijtc-565	37	13	to	to	ADP
ijtc-565	37	14	the	the	DET
ijtc-565	37	15	need	need	NOUN
ijtc-565	37	16	for	for	ADP
ijtc-565	37	17	cgi	cgi	NOUN
ijtc-565	37	18	disclosure	disclosure	NOUN
ijtc-565	37	19	.	.	PUNCT
ijtc-565	38	1	the	the	DET
ijtc-565	38	2	disclosure	disclosure	NOUN
ijtc-565	38	3	of	of	ADP
ijtc-565	38	4	cgi	cgi	NOUN
ijtc-565	38	5	is	be	AUX
ijtc-565	38	6	guided	guide	VERB
ijtc-565	38	7	by	by	ADP
ijtc-565	38	8	the	the	DET
ijtc-565	38	9	global	global	ADJ
ijtc-565	38	10	reporting	reporting	NOUN
ijtc-565	38	11	initiative	initiative	NOUN
ijtc-565	38	12	standard	standard	NOUN
ijtc-565	38	13	no	no	DET
ijtc-565	38	14	102	102	NUM
ijtc-565	38	15	–	–	PUNCT
ijtc-565	38	16	governance	governance	NOUN
ijtc-565	38	17	disclosure	disclosure	NOUN
ijtc-565	38	18	.	.	PUNCT
ijtc-565	39	1	gri	gri	PROPN
ijtc-565	39	2	standards	standard	NOUN
ijtc-565	39	3	offer	offer	VERB
ijtc-565	39	4	firms	firm	NOUN
ijtc-565	39	5	with	with	ADP
ijtc-565	39	6	a	a	DET
ijtc-565	39	7	flexible	flexible	ADJ
ijtc-565	39	8	and	and	CCONJ
ijtc-565	39	9	future	future	ADJ
ijtc-565	39	10	-	-	PUNCT
ijtc-565	39	11	proof	proof	ADJ
ijtc-565	39	12	reporting	reporting	NOUN
ijtc-565	39	13	framework	framework	NOUN
ijtc-565	39	14	as	as	ADP
ijtc-565	39	15	processes	process	NOUN
ijtc-565	39	16	and	and	CCONJ
ijtc-565	39	17	themes	theme	NOUN
ijtc-565	39	18	of	of	ADP
ijtc-565	39	19	cgi	cgi	NOUN
ijtc-565	39	20	are	be	AUX
ijtc-565	39	21	always	always	ADV
ijtc-565	39	22	up	up	ADP
ijtc-565	39	23	to	to	ADP
ijtc-565	39	24	date	date	NOUN
ijtc-565	39	25	and	and	CCONJ
ijtc-565	39	26	relevant	relevant	ADJ
ijtc-565	39	27	when	when	SCONJ
ijtc-565	39	28	a	a	DET
ijtc-565	39	29	firm	firm	NOUN
ijtc-565	39	30	employs	employ	VERB
ijtc-565	39	31	the	the	DET
ijtc-565	39	32	gri	gri	PROPN
ijtc-565	39	33	standards	standard	NOUN
ijtc-565	39	34	(	(	PUNCT
ijtc-565	39	35	global	global	ADJ
ijtc-565	39	36	sustainability	sustainability	NOUN
ijtc-565	39	37	standard	standard	PROPN
ijtc-565	39	38	board	board	PROPN
ijtc-565	39	39	,	,	PUNCT
ijtc-565	39	40	2020	2020	NUM
ijtc-565	39	41	)	)	PUNCT
ijtc-565	39	42	.	.	PUNCT
ijtc-565	40	1	however	however	ADV
ijtc-565	40	2	,	,	PUNCT
ijtc-565	40	3	the	the	DET
ijtc-565	40	4	presence	presence	NOUN
ijtc-565	40	5	of	of	ADP
ijtc-565	40	6	standards	standard	NOUN
ijtc-565	40	7	does	do	AUX
ijtc-565	40	8	n’t	not	PART
ijtc-565	40	9	negate	negate	VERB
ijtc-565	40	10	the	the	DET
ijtc-565	40	11	fact	fact	NOUN
ijtc-565	40	12	they	they	PRON
ijtc-565	40	13	might	might	AUX
ijtc-565	40	14	be	be	AUX
ijtc-565	40	15	interpreted	interpret	VERB
ijtc-565	40	16	and	and	CCONJ
ijtc-565	40	17	implemented	implement	VERB
ijtc-565	40	18	differently	differently	ADV
ijtc-565	40	19	based	base	VERB
ijtc-565	40	20	on	on	ADP
ijtc-565	40	21	cultural	cultural	ADJ
ijtc-565	40	22	,	,	PUNCT
ijtc-565	40	23	economic	economic	ADJ
ijtc-565	40	24	and	and	CCONJ
ijtc-565	40	25	business	business	NOUN
ijtc-565	40	26	variations	variation	NOUN
ijtc-565	40	27	across	across	ADP
ijtc-565	40	28	nations	nation	NOUN
ijtc-565	40	29	(	(	PUNCT
ijtc-565	40	30	muizzuddin	muizzuddin	VERB
ijtc-565	40	31	et	et	NOUN
ijtc-565	40	32	al	al	PROPN
ijtc-565	40	33	.	.	PROPN
ijtc-565	40	34	,	,	PUNCT
ijtc-565	40	35	2017	2017	NUM
ijtc-565	40	36	)	)	PUNCT
ijtc-565	40	37	.	.	PUNCT
ijtc-565	41	1	due	due	ADP
ijtc-565	41	2	to	to	ADP
ijtc-565	41	3	variations	variation	NOUN
ijtc-565	41	4	in	in	ADP
ijtc-565	41	5	interpretations	interpretation	NOUN
ijtc-565	41	6	and	and	CCONJ
ijtc-565	41	7	implementation	implementation	NOUN
ijtc-565	41	8	of	of	ADP
ijtc-565	41	9	standards	standard	NOUN
ijtc-565	41	10	we	we	PRON
ijtc-565	41	11	argue	argue	VERB
ijtc-565	41	12	that	that	SCONJ
ijtc-565	41	13	it	it	PRON
ijtc-565	41	14	is	be	AUX
ijtc-565	41	15	possible	possible	ADJ
ijtc-565	41	16	for	for	SCONJ
ijtc-565	41	17	the	the	DET
ijtc-565	41	18	effect	effect	NOUN
ijtc-565	41	19	of	of	ADP
ijtc-565	41	20	corporate	corporate	ADJ
ijtc-565	41	21	governance	governance	NOUN
ijtc-565	41	22	disclosure	disclosure	NOUN
ijtc-565	41	23	on	on	ADP
ijtc-565	41	24	profitability	profitability	NOUN
ijtc-565	41	25	of	of	ADP
ijtc-565	41	26	businesses	business	NOUN
ijtc-565	41	27	to	to	PART
ijtc-565	41	28	vary	vary	VERB
ijtc-565	41	29	across	across	ADP
ijtc-565	41	30	the	the	DET
ijtc-565	41	31	globe	globe	NOUN
ijtc-565	41	32	.	.	PUNCT
ijtc-565	42	1	researchers	researcher	NOUN
ijtc-565	42	2	across	across	ADP
ijtc-565	42	3	the	the	DET
ijtc-565	42	4	globe	globe	NOUN
ijtc-565	42	5	have	have	AUX
ijtc-565	42	6	probed	probe	VERB
ijtc-565	42	7	into	into	ADP
ijtc-565	42	8	establishing	establish	VERB
ijtc-565	42	9	the	the	DET
ijtc-565	42	10	effect	effect	NOUN
ijtc-565	42	11	of	of	ADP
ijtc-565	42	12	corporate	corporate	ADJ
ijtc-565	42	13	governance	governance	NOUN
ijtc-565	42	14	on	on	ADP
ijtc-565	42	15	firm	firm	ADJ
ijtc-565	42	16	profitability	profitability	NOUN
ijtc-565	42	17	.	.	PUNCT
ijtc-565	43	1	(	(	PUNCT
ijtc-565	43	2	harisa	harisa	NOUN
ijtc-565	43	3	et	et	PROPN
ijtc-565	43	4	al	al	PROPN
ijtc-565	43	5	.	.	PROPN
ijtc-565	43	6	,	,	PUNCT
ijtc-565	43	7	2019	2019	NUM
ijtc-565	43	8	)	)	PUNCT
ijtc-565	43	9	concluded	conclude	VERB
ijtc-565	43	10	that	that	SCONJ
ijtc-565	43	11	the	the	DET
ijtc-565	43	12	quality	quality	NOUN
ijtc-565	43	13	of	of	ADP
ijtc-565	43	14	cgi	cgi	NOUN
ijtc-565	43	15	disclosure	disclosure	NOUN
ijtc-565	43	16	does	do	AUX
ijtc-565	43	17	not	not	PART
ijtc-565	43	18	affect	affect	VERB
ijtc-565	43	19	the	the	DET
ijtc-565	43	20	profitability	profitability	NOUN
ijtc-565	43	21	of	of	ADP
ijtc-565	43	22	indonesian	indonesian	ADJ
ijtc-565	43	23	and	and	CCONJ
ijtc-565	43	24	malaysian	malaysian	ADJ
ijtc-565	43	25	islamic	islamic	ADJ
ijtc-565	43	26	banks	bank	NOUN
ijtc-565	43	27	,	,	PUNCT
ijtc-565	43	28	they	they	PRON
ijtc-565	43	29	further	far	ADV
ijtc-565	43	30	narrated	narrate	VERB
ijtc-565	43	31	that	that	SCONJ
ijtc-565	43	32	companies	company	NOUN
ijtc-565	43	33	found	find	VERB
ijtc-565	43	34	it	it	PRON
ijtc-565	43	35	difficult	difficult	ADJ
ijtc-565	43	36	to	to	PART
ijtc-565	43	37	grasp	grasp	VERB
ijtc-565	43	38	the	the	DET
ijtc-565	43	39	benefits	benefit	NOUN
ijtc-565	43	40	of	of	ADP
ijtc-565	43	41	cgi	cgi	NOUN
ijtc-565	43	42	disclosure	disclosure	NOUN
ijtc-565	43	43	and	and	CCONJ
ijtc-565	43	44	felt	feel	VERB
ijtc-565	43	45	that	that	SCONJ
ijtc-565	43	46	it	it	PRON
ijtc-565	43	47	is	be	AUX
ijtc-565	43	48	an	an	DET
ijtc-565	43	49	activity	activity	NOUN
ijtc-565	43	50	that	that	PRON
ijtc-565	43	51	simply	simply	ADV
ijtc-565	43	52	strain	strain	VERB
ijtc-565	43	53	the	the	DET
ijtc-565	43	54	firm	firm	NOUN
ijtc-565	43	55	’s	’s	PART
ijtc-565	43	56	finances	finance	NOUN
ijtc-565	43	57	and	and	CCONJ
ijtc-565	43	58	believed	believe	VERB
ijtc-565	43	59	that	that	SCONJ
ijtc-565	43	60	cgi	cgi	PROPN
ijtc-565	43	61	transparency	transparency	NOUN
ijtc-565	43	62	is	be	AUX
ijtc-565	43	63	not	not	PART
ijtc-565	43	64	lucrative	lucrative	ADJ
ijtc-565	43	65	for	for	ADP
ijtc-565	43	66	the	the	DET
ijtc-565	43	67	firm	firm	NOUN
ijtc-565	43	68	.	.	PUNCT
ijtc-565	44	1	buallay	buallay	NOUN
ijtc-565	44	2	(	(	PUNCT
ijtc-565	44	3	2017	2017	NUM
ijtc-565	44	4	)	)	PUNCT
ijtc-565	44	5	revealed	reveal	VERB
ijtc-565	44	6	that	that	SCONJ
ijtc-565	44	7	there	there	PRON
ijtc-565	44	8	was	be	VERB
ijtc-565	44	9	no	no	DET
ijtc-565	44	10	direct	direct	ADJ
ijtc-565	44	11	effect	effect	NOUN
ijtc-565	44	12	of	of	ADP
ijtc-565	44	13	corporate	corporate	ADJ
ijtc-565	44	14	governance	governance	NOUN
ijtc-565	44	15	on	on	ADP
ijtc-565	44	16	firm	firm	ADJ
ijtc-565	44	17	profitability	profitability	NOUN
ijtc-565	44	18	in	in	ADP
ijtc-565	44	19	saudi	saudi	PROPN
ijtc-565	44	20	arabia	arabia	PROPN
ijtc-565	44	21	as	as	SCONJ
ijtc-565	44	22	firms	firm	NOUN
ijtc-565	44	23	with	with	ADP
ijtc-565	44	24	low	low	ADJ
ijtc-565	44	25	implementation	implementation	NOUN
ijtc-565	44	26	of	of	ADP
ijtc-565	44	27	corporate	corporate	ADJ
ijtc-565	44	28	governance	governance	NOUN
ijtc-565	44	29	had	have	VERB
ijtc-565	44	30	higher	high	ADJ
ijtc-565	44	31	operational	operational	ADJ
ijtc-565	44	32	performance	performance	NOUN
ijtc-565	44	33	measures	measure	NOUN
ijtc-565	44	34	(	(	PUNCT
ijtc-565	44	35	roa	roa	NOUN
ijtc-565	44	36	and	and	CCONJ
ijtc-565	44	37	roe	roe	PROPN
ijtc-565	44	38	)	)	PUNCT
ijtc-565	44	39	.	.	PUNCT
ijtc-565	45	1	panchasara	panchasara	PROPN
ijtc-565	45	2	&	&	CCONJ
ijtc-565	45	3	bharadia	bharadia	PROPN
ijtc-565	45	4	(	(	PUNCT
ijtc-565	45	5	2013	2013	NUM
ijtc-565	45	6	)	)	PUNCT
ijtc-565	45	7	results	result	NOUN
ijtc-565	45	8	showed	show	VERB
ijtc-565	45	9	that	that	SCONJ
ijtc-565	45	10	the	the	DET
ijtc-565	45	11	profitability	profitability	NOUN
ijtc-565	45	12	of	of	ADP
ijtc-565	45	13	indian	indian	ADJ
ijtc-565	45	14	banks	bank	NOUN
ijtc-565	45	15	proxied	proxie	VERB
ijtc-565	45	16	by	by	ADP
ijtc-565	45	17	roa	roa	PROPN
ijtc-565	45	18	was	be	AUX
ijtc-565	45	19	greatly	greatly	ADV
ijtc-565	45	20	impacted	impact	VERB
ijtc-565	45	21	by	by	ADP
ijtc-565	45	22	the	the	DET
ijtc-565	45	23	financial	financial	ADJ
ijtc-565	45	24	and	and	CCONJ
ijtc-565	45	25	non	non	ADJ
ijtc-565	45	26	-	-	ADJ
ijtc-565	45	27	financial	financial	ADJ
ijtc-565	45	28	disclosures	disclosure	NOUN
ijtc-565	45	29	of	of	ADP
ijtc-565	45	30	corporate	corporate	ADJ
ijtc-565	45	31	governance	governance	NOUN
ijtc-565	45	32	.	.	PUNCT
ijtc-565	46	1	kaur	kaur	PROPN
ijtc-565	46	2	&	&	CCONJ
ijtc-565	46	3	vij	vij	PROPN
ijtc-565	46	4	(	(	PUNCT
ijtc-565	46	5	2017	2017	NUM
ijtc-565	46	6	)	)	PUNCT
ijtc-565	46	7	established	establish	VERB
ijtc-565	46	8	that	that	SCONJ
ijtc-565	46	9	the	the	DET
ijtc-565	46	10	return	return	NOUN
ijtc-565	46	11	on	on	ADP
ijtc-565	46	12	assets	asset	NOUN
ijtc-565	46	13	and	and	CCONJ
ijtc-565	46	14	return	return	VERB
ijtc-565	46	15	on	on	ADP
ijtc-565	46	16	equity	equity	NOUN
ijtc-565	46	17	of	of	ADP
ijtc-565	46	18	nairobi	nairobi	PROPN
ijtc-565	46	19	securities	securities	PROPN
ijtc-565	46	20	exchange	exchange	PROPN
ijtc-565	46	21	(	(	PUNCT
ijtc-565	46	22	nse	nse	NOUN
ijtc-565	46	23	)	)	PUNCT
ijtc-565	46	24	companies	company	NOUN
ijtc-565	46	25	were	be	AUX
ijtc-565	46	26	positively	positively	ADV
ijtc-565	46	27	affected	affect	VERB
ijtc-565	46	28	by	by	ADP
ijtc-565	46	29	cgi	cgi	NOUN
ijtc-565	46	30	disclosure	disclosure	NOUN
ijtc-565	46	31	.	.	PUNCT
ijtc-565	47	1	in	in	ADP
ijtc-565	47	2	african	african	ADJ
ijtc-565	47	3	context	context	NOUN
ijtc-565	47	4	lishenga	lishenga	PROPN
ijtc-565	47	5	&	&	CCONJ
ijtc-565	47	6	mbaka	mbaka	PROPN
ijtc-565	47	7	(	(	PUNCT
ijtc-565	47	8	2008	2008	NUM
ijtc-565	47	9	)	)	PUNCT
ijtc-565	47	10	concluded	conclude	VERB
ijtc-565	47	11	that	that	SCONJ
ijtc-565	47	12	better	well	ADJ
ijtc-565	47	13	corporate	corporate	ADJ
ijtc-565	47	14	governance	governance	NOUN
ijtc-565	47	15	disclosure	disclosure	NOUN
ijtc-565	47	16	does	do	AUX
ijtc-565	47	17	not	not	PART
ijtc-565	47	18	significantly	significantly	ADV
ijtc-565	47	19	affect	affect	VERB
ijtc-565	47	20	profitability	profitability	NOUN
ijtc-565	47	21	of	of	ADP
ijtc-565	47	22	kenyan	kenyan	ADJ
ijtc-565	47	23	firms	firm	NOUN
ijtc-565	47	24	,	,	PUNCT
ijtc-565	47	25	as	as	SCONJ
ijtc-565	47	26	there	there	PRON
ijtc-565	47	27	was	be	VERB
ijtc-565	47	28	an	an	DET
ijtc-565	47	29	inability	inability	NOUN
ijtc-565	47	30	to	to	PART
ijtc-565	47	31	establish	establish	VERB
ijtc-565	47	32	a	a	DET
ijtc-565	47	33	significant	significant	ADJ
ijtc-565	47	34	relationship	relationship	NOUN
ijtc-565	47	35	between	between	ADP
ijtc-565	47	36	compliance	compliance	NOUN
ijtc-565	47	37	with	with	ADP
ijtc-565	47	38	cgi	cgi	PROPN
ijtc-565	47	39	disclosure	disclosure	NOUN
ijtc-565	47	40	and	and	CCONJ
ijtc-565	47	41	roa	roa	PROPN
ijtc-565	47	42	and	and	CCONJ
ijtc-565	47	43	roe	roe	PROPN
ijtc-565	47	44	.	.	PUNCT
ijtc-565	48	1	study	study	NOUN
ijtc-565	48	2	done	do	VERB
ijtc-565	48	3	by	by	ADP
ijtc-565	48	4	(	(	PUNCT
ijtc-565	48	5	adefemi	adefemi	ADV
ijtc-565	48	6	et	et	PROPN
ijtc-565	48	7	al	al	PROPN
ijtc-565	48	8	.	.	PROPN
ijtc-565	48	9	,	,	PUNCT
ijtc-565	48	10	2018	2018	NUM
ijtc-565	48	11	)	)	PUNCT
ijtc-565	48	12	also	also	ADV
ijtc-565	48	13	failed	fail	VERB
ijtc-565	48	14	to	to	PART
ijtc-565	48	15	establish	establish	VERB
ijtc-565	48	16	any	any	DET
ijtc-565	48	17	significant	significant	ADJ
ijtc-565	48	18	effect	effect	NOUN
ijtc-565	48	19	of	of	ADP
ijtc-565	48	20	cgi	cgi	NOUN
ijtc-565	48	21	disclosure	disclosure	NOUN
ijtc-565	48	22	on	on	ADP
ijtc-565	48	23	profitability	profitability	NOUN
ijtc-565	48	24	of	of	ADP
ijtc-565	48	25	nigerian	nigerian	ADJ
ijtc-565	48	26	firms	firm	NOUN
ijtc-565	48	27	.	.	PUNCT
ijtc-565	49	1	herbert	herbert	PROPN
ijtc-565	49	2	&	&	CCONJ
ijtc-565	49	3	agwor	agwor	PROPN
ijtc-565	49	4	(	(	PUNCT
ijtc-565	49	5	2021	2021	NUM
ijtc-565	49	6	)	)	PUNCT
ijtc-565	49	7	determined	determine	VERB
ijtc-565	49	8	that	that	SCONJ
ijtc-565	49	9	the	the	DET
ijtc-565	49	10	effects	effect	NOUN
ijtc-565	49	11	of	of	ADP
ijtc-565	49	12	corporate	corporate	ADJ
ijtc-565	49	13	governance	governance	NOUN
ijtc-565	49	14	disclosure	disclosure	NOUN
ijtc-565	49	15	on	on	ADP
ijtc-565	49	16	profitability	profitability	NOUN
ijtc-565	49	17	of	of	ADP
ijtc-565	49	18	public	public	ADJ
ijtc-565	49	19	listed	list	VERB
ijtc-565	49	20	firms	firm	NOUN
ijtc-565	49	21	in	in	ADP
ijtc-565	49	22	tanzania	tanzania	PROPN
ijtc-565	49	23	mwenda	mwenda	PROPN
ijtc-565	49	24	and	and	CCONJ
ijtc-565	49	25	ibrahim	ibrahim	PROPN
ijtc-565	49	26	361	361	NUM
ijtc-565	49	27	|	|	ADV
ijtc-565	49	28	ilomata	ilomata	PROPN
ijtc-565	49	29	international	international	ADJ
ijtc-565	49	30	journal	journal	NOUN
ijtc-565	49	31	of	of	ADP
ijtc-565	49	32	tax	tax	PROPN
ijtc-565	49	33	&	&	CCONJ
ijtc-565	49	34	accounting	account	VERB
ijtc-565	49	35	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-565	49	36	corporate	corporate	ADJ
ijtc-565	49	37	governance	governance	NOUN
ijtc-565	49	38	disclosure	disclosure	NOUN
ijtc-565	49	39	of	of	ADP
ijtc-565	49	40	board	board	NOUN
ijtc-565	49	41	of	of	ADP
ijtc-565	49	42	directors	director	NOUN
ijtc-565	49	43	by	by	ADP
ijtc-565	49	44	nigerian	nigerian	ADJ
ijtc-565	49	45	banks	bank	NOUN
ijtc-565	49	46	had	have	VERB
ijtc-565	49	47	a	a	DET
ijtc-565	49	48	considerable	considerable	ADJ
ijtc-565	49	49	positive	positive	ADJ
ijtc-565	49	50	effect	effect	NOUN
ijtc-565	49	51	on	on	ADP
ijtc-565	49	52	roa	roa	PROPN
ijtc-565	49	53	,	,	PUNCT
ijtc-565	49	54	but	but	CCONJ
ijtc-565	49	55	it	it	PRON
ijtc-565	49	56	had	have	VERB
ijtc-565	49	57	no	no	DET
ijtc-565	49	58	meaningful	meaningful	ADJ
ijtc-565	49	59	effect	effect	NOUN
ijtc-565	49	60	on	on	ADP
ijtc-565	49	61	roe	roe	NOUN
ijtc-565	49	62	.	.	PUNCT
ijtc-565	50	1	various	various	ADJ
ijtc-565	50	2	studies	study	NOUN
ijtc-565	50	3	in	in	ADP
ijtc-565	50	4	tanzania	tanzania	PROPN
ijtc-565	50	5	have	have	AUX
ijtc-565	50	6	looked	look	VERB
ijtc-565	50	7	at	at	ADP
ijtc-565	50	8	the	the	DET
ijtc-565	50	9	relationship	relationship	NOUN
ijtc-565	50	10	between	between	ADP
ijtc-565	50	11	corporate	corporate	ADJ
ijtc-565	50	12	governance	governance	NOUN
ijtc-565	50	13	and	and	CCONJ
ijtc-565	50	14	firm	firm	ADJ
ijtc-565	50	15	profitability	profitability	NOUN
ijtc-565	50	16	.	.	PUNCT
ijtc-565	51	1	masasi	masasi	NOUN
ijtc-565	51	2	(	(	PUNCT
ijtc-565	51	3	2020	2020	NUM
ijtc-565	51	4	)	)	PUNCT
ijtc-565	51	5	found	find	VERB
ijtc-565	51	6	that	that	SCONJ
ijtc-565	51	7	corporate	corporate	ADJ
ijtc-565	51	8	governance	governance	NOUN
ijtc-565	51	9	had	have	VERB
ijtc-565	51	10	a	a	DET
ijtc-565	51	11	positive	positive	ADJ
ijtc-565	51	12	effects	effect	NOUN
ijtc-565	51	13	on	on	ADP
ijtc-565	51	14	banks	bank	NOUN
ijtc-565	51	15	’	'	PUNCT
ijtc-565	51	16	roa	roa	PROPN
ijtc-565	51	17	and	and	CCONJ
ijtc-565	51	18	roe	roe	PROPN
ijtc-565	51	19	.	.	PUNCT
ijtc-565	52	1	assenga	assenga	PROPN
ijtc-565	52	2	,	,	PUNCT
ijtc-565	52	3	aly	aly	PROPN
ijtc-565	52	4	,	,	PUNCT
ijtc-565	52	5	&	&	CCONJ
ijtc-565	52	6	hussainey	hussainey	PROPN
ijtc-565	52	7	(	(	PUNCT
ijtc-565	52	8	2018	2018	NUM
ijtc-565	52	9	)	)	PUNCT
ijtc-565	52	10	determined	determine	VERB
ijtc-565	52	11	that	that	SCONJ
ijtc-565	52	12	roa	roa	PROPN
ijtc-565	52	13	and	and	CCONJ
ijtc-565	52	14	roe	roe	PROPN
ijtc-565	52	15	of	of	ADP
ijtc-565	52	16	tanzanian	tanzanian	ADJ
ijtc-565	52	17	listed	list	VERB
ijtc-565	52	18	firms	firm	NOUN
ijtc-565	52	19	were	be	AUX
ijtc-565	52	20	negatively	negatively	ADV
ijtc-565	52	21	affected	affect	VERB
ijtc-565	52	22	with	with	ADP
ijtc-565	52	23	ceo	ceo	NOUN
ijtc-565	52	24	dualism	dualism	NOUN
ijtc-565	52	25	,	,	PUNCT
ijtc-565	52	26	but	but	CCONJ
ijtc-565	52	27	are	be	AUX
ijtc-565	52	28	positively	positively	ADV
ijtc-565	52	29	affected	affect	VERB
ijtc-565	52	30	by	by	ADP
ijtc-565	52	31	board	board	NOUN
ijtc-565	52	32	size	size	NOUN
ijtc-565	52	33	,	,	PUNCT
ijtc-565	52	34	and	and	CCONJ
ijtc-565	52	35	board	board	NOUN
ijtc-565	52	36	gender	gender	NOUN
ijtc-565	52	37	diversity	diversity	NOUN
ijtc-565	52	38	.	.	PUNCT
ijtc-565	53	1	matemu	matemu	NOUN
ijtc-565	53	2	,	,	PUNCT
ijtc-565	53	3	(	(	PUNCT
ijtc-565	53	4	2020	2020	NUM
ijtc-565	53	5	)	)	PUNCT
ijtc-565	53	6	found	find	VERB
ijtc-565	53	7	that	that	SCONJ
ijtc-565	53	8	corporate	corporate	ADJ
ijtc-565	53	9	governance	governance	NOUN
ijtc-565	53	10	had	have	VERB
ijtc-565	53	11	a	a	DET
ijtc-565	53	12	positive	positive	ADJ
ijtc-565	53	13	impact	impact	NOUN
ijtc-565	53	14	roa	roa	NOUN
ijtc-565	53	15	and	and	CCONJ
ijtc-565	53	16	roe	roe	PROPN
ijtc-565	53	17	of	of	ADP
ijtc-565	53	18	financial	financial	ADJ
ijtc-565	53	19	institutions	institution	NOUN
ijtc-565	53	20	registered	register	VERB
ijtc-565	53	21	in	in	ADP
ijtc-565	53	22	dse	dse	PROPN
ijtc-565	53	23	.	.	PUNCT
ijtc-565	54	1	the	the	DET
ijtc-565	54	2	results	result	NOUN
ijtc-565	54	3	indicate	indicate	VERB
ijtc-565	54	4	there	there	PRON
ijtc-565	54	5	is	be	VERB
ijtc-565	54	6	a	a	DET
ijtc-565	54	7	contradiction	contradiction	NOUN
ijtc-565	54	8	on	on	ADP
ijtc-565	54	9	the	the	DET
ijtc-565	54	10	different	different	ADJ
ijtc-565	54	11	aspects	aspect	NOUN
ijtc-565	54	12	of	of	ADP
ijtc-565	54	13	corporate	corporate	ADJ
ijtc-565	54	14	governance	governance	NOUN
ijtc-565	54	15	effects	effect	NOUN
ijtc-565	54	16	on	on	ADP
ijtc-565	54	17	firms	firm	NOUN
ijtc-565	54	18	’	’	PART
ijtc-565	54	19	profitability	profitability	NOUN
ijtc-565	54	20	.	.	PUNCT
ijtc-565	55	1	apart	apart	ADV
ijtc-565	55	2	from	from	ADP
ijtc-565	55	3	the	the	DET
ijtc-565	55	4	contradiction	contradiction	NOUN
ijtc-565	55	5	the	the	DET
ijtc-565	55	6	researchers	researcher	NOUN
ijtc-565	55	7	considered	consider	VERB
ijtc-565	55	8	only	only	ADV
ijtc-565	55	9	certain	certain	ADJ
ijtc-565	55	10	aspects	aspect	NOUN
ijtc-565	55	11	of	of	ADP
ijtc-565	55	12	corporate	corporate	ADJ
ijtc-565	55	13	governance	governance	NOUN
ijtc-565	55	14	and	and	CCONJ
ijtc-565	55	15	not	not	PART
ijtc-565	55	16	in	in	ADP
ijtc-565	55	17	its	its	PRON
ijtc-565	55	18	all	all	DET
ijtc-565	55	19	entirety	entirety	NOUN
ijtc-565	55	20	as	as	SCONJ
ijtc-565	55	21	is	be	AUX
ijtc-565	55	22	required	require	VERB
ijtc-565	55	23	to	to	PART
ijtc-565	55	24	be	be	AUX
ijtc-565	55	25	disclosed	disclose	VERB
ijtc-565	55	26	by	by	ADP
ijtc-565	55	27	the	the	DET
ijtc-565	55	28	standards	standard	NOUN
ijtc-565	55	29	.	.	PUNCT
ijtc-565	56	1	masasi	masasi	NOUN
ijtc-565	56	2	(	(	PUNCT
ijtc-565	56	3	2020	2020	NUM
ijtc-565	56	4	)	)	PUNCT
ijtc-565	56	5	focused	focus	VERB
ijtc-565	56	6	on	on	ADP
ijtc-565	56	7	controls	control	NOUN
ijtc-565	56	8	and	and	CCONJ
ijtc-565	56	9	board	board	NOUN
ijtc-565	56	10	independence	independence	NOUN
ijtc-565	56	11	and	and	CCONJ
ijtc-565	56	12	composition	composition	NOUN
ijtc-565	56	13	,	,	PUNCT
ijtc-565	56	14	assenga	assenga	ADV
ijtc-565	56	15	et	et	PROPN
ijtc-565	56	16	al	al	PROPN
ijtc-565	56	17	,	,	PUNCT
ijtc-565	56	18	(	(	PUNCT
ijtc-565	56	19	2018	2018	NUM
ijtc-565	56	20	)	)	PUNCT
ijtc-565	56	21	focused	focus	VERB
ijtc-565	56	22	on	on	ADP
ijtc-565	56	23	board	board	PROPN
ijtc-565	56	24	’s	’s	PART
ijtc-565	56	25	characteristics	characteristic	NOUN
ijtc-565	56	26	and	and	CCONJ
ijtc-565	56	27	matemu	matemu	NOUN
ijtc-565	56	28	,	,	PUNCT
ijtc-565	56	29	(	(	PUNCT
ijtc-565	56	30	2020	2020	NUM
ijtc-565	56	31	)	)	PUNCT
ijtc-565	56	32	focused	focus	VERB
ijtc-565	56	33	on	on	ADP
ijtc-565	56	34	board	board	NOUN
ijtc-565	56	35	size	size	NOUN
ijtc-565	56	36	,	,	PUNCT
ijtc-565	56	37	composition	composition	NOUN
ijtc-565	56	38	and	and	CCONJ
ijtc-565	56	39	characteristics	characteristic	NOUN
ijtc-565	56	40	.	.	PUNCT
ijtc-565	57	1	a	a	DET
ijtc-565	57	2	glimpse	glimpse	NOUN
ijtc-565	57	3	view	view	NOUN
ijtc-565	57	4	offered	offer	VERB
ijtc-565	57	5	by	by	ADP
ijtc-565	57	6	other	other	ADJ
ijtc-565	57	7	researchers	researcher	NOUN
ijtc-565	57	8	in	in	ADP
ijtc-565	57	9	tanzania	tanzania	PROPN
ijtc-565	57	10	necessitates	necessitate	VERB
ijtc-565	57	11	the	the	DET
ijtc-565	57	12	need	need	NOUN
ijtc-565	57	13	for	for	ADP
ijtc-565	57	14	studying	study	VERB
ijtc-565	57	15	further	far	ADV
ijtc-565	57	16	the	the	DET
ijtc-565	57	17	effect	effect	NOUN
ijtc-565	57	18	of	of	ADP
ijtc-565	57	19	corporate	corporate	ADJ
ijtc-565	57	20	governance	governance	NOUN
ijtc-565	57	21	disclosure	disclosure	NOUN
ijtc-565	57	22	on	on	ADP
ijtc-565	57	23	firm	firm	ADJ
ijtc-565	57	24	profitability	profitability	NOUN
ijtc-565	57	25	by	by	ADP
ijtc-565	57	26	considering	consider	VERB
ijtc-565	57	27	all	all	DET
ijtc-565	57	28	the	the	DET
ijtc-565	57	29	aspects	aspect	NOUN
ijtc-565	57	30	of	of	ADP
ijtc-565	57	31	cgi	cgi	NOUN
ijtc-565	57	32	disclosure	disclosure	NOUN
ijtc-565	57	33	.	.	PUNCT
ijtc-565	58	1	harbaugh	harbaugh	PROPN
ijtc-565	58	2	&	&	CCONJ
ijtc-565	58	3	to	to	ADP
ijtc-565	58	4	(	(	PUNCT
ijtc-565	58	5	2020	2020	NUM
ijtc-565	58	6	)	)	PUNCT
ijtc-565	58	7	argue	argue	VERB
ijtc-565	58	8	that	that	SCONJ
ijtc-565	58	9	disclosure	disclosure	NOUN
ijtc-565	58	10	of	of	ADP
ijtc-565	58	11	information	information	NOUN
ijtc-565	58	12	might	might	AUX
ijtc-565	58	13	sometimes	sometimes	ADV
ijtc-565	58	14	backfire	backfire	VERB
ijtc-565	58	15	on	on	ADP
ijtc-565	58	16	the	the	DET
ijtc-565	58	17	issuer	issuer	NOUN
ijtc-565	58	18	.	.	PUNCT
ijtc-565	59	1	thus	thus	ADV
ijtc-565	59	2	nondisclosure	nondisclosure	NOUN
ijtc-565	59	3	might	might	AUX
ijtc-565	59	4	bring	bring	VERB
ijtc-565	59	5	an	an	DET
ijtc-565	59	6	equilibrium	equilibrium	NOUN
ijtc-565	59	7	if	if	SCONJ
ijtc-565	59	8	information	information	NOUN
ijtc-565	59	9	standards	standard	NOUN
ijtc-565	59	10	are	be	AUX
ijtc-565	59	11	low	low	ADJ
ijtc-565	59	12	or	or	CCONJ
ijtc-565	59	13	if	if	SCONJ
ijtc-565	59	14	previous	previous	ADJ
ijtc-565	59	15	expectations	expectation	NOUN
ijtc-565	59	16	were	be	AUX
ijtc-565	59	17	positive	positive	ADJ
ijtc-565	59	18	.	.	PUNCT
ijtc-565	60	1	they	they	PRON
ijtc-565	60	2	further	far	ADV
ijtc-565	60	3	argued	argue	VERB
ijtc-565	60	4	that	that	SCONJ
ijtc-565	60	5	full	full	ADJ
ijtc-565	60	6	disclosure	disclosure	NOUN
ijtc-565	60	7	of	of	ADP
ijtc-565	60	8	information	information	NOUN
ijtc-565	60	9	is	be	AUX
ijtc-565	60	10	a	a	DET
ijtc-565	60	11	viable	viable	ADJ
ijtc-565	60	12	option	option	NOUN
ijtc-565	60	13	if	if	SCONJ
ijtc-565	60	14	standards	standard	NOUN
ijtc-565	60	15	of	of	ADP
ijtc-565	60	16	information	information	NOUN
ijtc-565	60	17	are	be	AUX
ijtc-565	60	18	high	high	ADJ
ijtc-565	60	19	enough	enough	ADV
ijtc-565	60	20	or	or	CCONJ
ijtc-565	60	21	expectations	expectation	NOUN
ijtc-565	60	22	are	be	AUX
ijtc-565	60	23	low	low	ADJ
ijtc-565	60	24	enough	enough	ADV
ijtc-565	60	25	.	.	PUNCT
ijtc-565	61	1	sticking	stick	VERB
ijtc-565	61	2	to	to	ADP
ijtc-565	61	3	the	the	DET
ijtc-565	61	4	same	same	ADJ
ijtc-565	61	5	vantage	vantage	NOUN
ijtc-565	61	6	point	point	NOUN
ijtc-565	61	7	we	we	PRON
ijtc-565	61	8	argue	argue	VERB
ijtc-565	61	9	that	that	SCONJ
ijtc-565	61	10	cgi	cgi	PROPN
ijtc-565	61	11	disclosure	disclosure	NOUN
ijtc-565	61	12	might	might	AUX
ijtc-565	61	13	affect	affect	VERB
ijtc-565	61	14	firms	firm	NOUN
ijtc-565	61	15	profitability	profitability	NOUN
ijtc-565	61	16	either	either	CCONJ
ijtc-565	61	17	positively	positively	ADV
ijtc-565	61	18	or	or	CCONJ
ijtc-565	61	19	negatively	negatively	ADV
ijtc-565	61	20	and	and	CCONJ
ijtc-565	61	21	some	some	DET
ijtc-565	61	22	firms	firm	NOUN
ijtc-565	61	23	might	might	AUX
ijtc-565	61	24	be	be	AUX
ijtc-565	61	25	reluctant	reluctant	ADJ
ijtc-565	61	26	to	to	PART
ijtc-565	61	27	fully	fully	ADV
ijtc-565	61	28	disclose	disclose	VERB
ijtc-565	61	29	cgi	cgi	NOUN
ijtc-565	61	30	due	due	ADP
ijtc-565	61	31	to	to	ADP
ijtc-565	61	32	the	the	DET
ijtc-565	61	33	information	information	NOUN
ijtc-565	61	34	being	be	AUX
ijtc-565	61	35	of	of	ADP
ijtc-565	61	36	low	low	ADJ
ijtc-565	61	37	standards	standard	NOUN
ijtc-565	61	38	and	and	CCONJ
ijtc-565	61	39	hence	hence	ADV
ijtc-565	61	40	detrimental	detrimental	ADJ
ijtc-565	61	41	.	.	PUNCT
ijtc-565	62	1	in	in	ADP
ijtc-565	62	2	that	that	DET
ijtc-565	62	3	light	light	NOUN
ijtc-565	62	4	we	we	PRON
ijtc-565	62	5	sought	seek	VERB
ijtc-565	62	6	to	to	PART
ijtc-565	62	7	establish	establish	VERB
ijtc-565	62	8	the	the	DET
ijtc-565	62	9	effect	effect	NOUN
ijtc-565	62	10	of	of	ADP
ijtc-565	62	11	cgi	cgi	NOUN
ijtc-565	62	12	disclosure	disclosure	NOUN
ijtc-565	62	13	on	on	ADP
ijtc-565	62	14	profitability	profitability	NOUN
ijtc-565	62	15	of	of	ADP
ijtc-565	62	16	listed	list	VERB
ijtc-565	62	17	firms	firm	NOUN
ijtc-565	62	18	in	in	ADP
ijtc-565	62	19	tanzania	tanzania	PROPN
ijtc-565	62	20	.	.	PUNCT
ijtc-565	63	1	variations	variation	NOUN
ijtc-565	63	2	in	in	ADP
ijtc-565	63	3	interpretations	interpretation	NOUN
ijtc-565	63	4	and	and	CCONJ
ijtc-565	63	5	implementation	implementation	NOUN
ijtc-565	63	6	of	of	ADP
ijtc-565	63	7	gri	gri	PROPN
ijtc-565	63	8	standards	standard	NOUN
ijtc-565	63	9	caused	cause	VERB
ijtc-565	63	10	by	by	ADP
ijtc-565	63	11	cultural	cultural	ADJ
ijtc-565	63	12	,	,	PUNCT
ijtc-565	63	13	economic	economic	ADJ
ijtc-565	63	14	and	and	CCONJ
ijtc-565	63	15	business	business	NOUN
ijtc-565	63	16	environment	environment	NOUN
ijtc-565	63	17	differences	difference	NOUN
ijtc-565	63	18	.	.	PUNCT
ijtc-565	64	1	presence	presence	NOUN
ijtc-565	64	2	of	of	ADP
ijtc-565	64	3	conclusion	conclusion	NOUN
ijtc-565	64	4	dilemma	dilemma	NOUN
ijtc-565	64	5	among	among	ADP
ijtc-565	64	6	researchers	researcher	NOUN
ijtc-565	64	7	and	and	CCONJ
ijtc-565	64	8	focus	focus	NOUN
ijtc-565	64	9	of	of	ADP
ijtc-565	64	10	tanzanian	tanzanian	ADJ
ijtc-565	64	11	researchers	researcher	NOUN
ijtc-565	64	12	on	on	ADP
ijtc-565	64	13	board	board	NOUN
ijtc-565	64	14	compositions	composition	NOUN
ijtc-565	64	15	and	and	CCONJ
ijtc-565	64	16	characteristics	characteristic	NOUN
ijtc-565	64	17	when	when	SCONJ
ijtc-565	64	18	assessing	assess	VERB
ijtc-565	64	19	the	the	DET
ijtc-565	64	20	effect	effect	NOUN
ijtc-565	64	21	of	of	ADP
ijtc-565	64	22	corporate	corporate	ADJ
ijtc-565	64	23	governance	governance	NOUN
ijtc-565	64	24	on	on	ADP
ijtc-565	64	25	firm	firm	NOUN
ijtc-565	64	26	’s	’s	PART
ijtc-565	64	27	profitability	profitability	NOUN
ijtc-565	64	28	creates	create	VERB
ijtc-565	64	29	a	a	DET
ijtc-565	64	30	gap	gap	NOUN
ijtc-565	64	31	in	in	ADP
ijtc-565	64	32	literature	literature	NOUN
ijtc-565	64	33	.	.	PUNCT
ijtc-565	65	1	thus	thus	ADV
ijtc-565	65	2	the	the	DET
ijtc-565	65	3	primary	primary	ADJ
ijtc-565	65	4	objective	objective	NOUN
ijtc-565	65	5	of	of	ADP
ijtc-565	65	6	this	this	DET
ijtc-565	65	7	particular	particular	ADJ
ijtc-565	65	8	research	research	NOUN
ijtc-565	65	9	is	be	AUX
ijtc-565	65	10	to	to	PART
ijtc-565	65	11	fill	fill	VERB
ijtc-565	65	12	in	in	ADP
ijtc-565	65	13	that	that	DET
ijtc-565	65	14	gap	gap	NOUN
ijtc-565	65	15	by	by	ADP
ijtc-565	65	16	investigating	investigate	VERB
ijtc-565	65	17	as	as	ADP
ijtc-565	65	18	to	to	ADP
ijtc-565	65	19	whether	whether	SCONJ
ijtc-565	65	20	cgi	cgi	NOUN
ijtc-565	65	21	disclosure	disclosure	NOUN
ijtc-565	65	22	has	have	AUX
ijtc-565	65	23	an	an	DET
ijtc-565	65	24	effect	effect	NOUN
ijtc-565	65	25	on	on	ADP
ijtc-565	65	26	the	the	DET
ijtc-565	65	27	profitability	profitability	NOUN
ijtc-565	65	28	of	of	ADP
ijtc-565	65	29	tanzania	tanzania	PROPN
ijtc-565	65	30	’s	’s	PART
ijtc-565	65	31	publicly	publicly	ADV
ijtc-565	65	32	listed	list	VERB
ijtc-565	65	33	firms	firm	NOUN
ijtc-565	65	34	.	.	PUNCT
ijtc-565	66	1	within	within	ADP
ijtc-565	66	2	the	the	DET
ijtc-565	66	3	scope	scope	NOUN
ijtc-565	66	4	of	of	ADP
ijtc-565	66	5	our	our	PRON
ijtc-565	66	6	study	study	NOUN
ijtc-565	66	7	,	,	PUNCT
ijtc-565	66	8	we	we	PRON
ijtc-565	66	9	looked	look	VERB
ijtc-565	66	10	at	at	ADP
ijtc-565	66	11	firms	firm	NOUN
ijtc-565	66	12	that	that	PRON
ijtc-565	66	13	were	be	AUX
ijtc-565	66	14	traded	trade	VERB
ijtc-565	66	15	on	on	ADP
ijtc-565	66	16	the	the	DET
ijtc-565	66	17	dar	dar	PROPN
ijtc-565	66	18	es	es	PROPN
ijtc-565	66	19	salaam	salaam	PROPN
ijtc-565	66	20	stock	stock	PROPN
ijtc-565	66	21	exchange	exchange	NOUN
ijtc-565	66	22	between	between	ADP
ijtc-565	66	23	the	the	DET
ijtc-565	66	24	years	year	NOUN
ijtc-565	66	25	2006	2006	NUM
ijtc-565	66	26	and	and	CCONJ
ijtc-565	66	27	2021	2021	NUM
ijtc-565	66	28	.	.	PUNCT
ijtc-565	67	1	hypothesis	hypothesis	NOUN
ijtc-565	67	2	formulation	formulation	NOUN
ijtc-565	67	3	consequently	consequently	ADV
ijtc-565	67	4	the	the	DET
ijtc-565	67	5	hypothesis	hypothesis	NOUN
ijtc-565	67	6	on	on	ADP
ijtc-565	67	7	which	which	PRON
ijtc-565	67	8	this	this	DET
ijtc-565	67	9	study	study	NOUN
ijtc-565	67	10	is	be	AUX
ijtc-565	67	11	based	base	VERB
ijtc-565	67	12	states	state	NOUN
ijtc-565	67	13	;	;	PUNCT
ijtc-565	67	14	h1	h1	NOUN
ijtc-565	67	15	;	;	PUNCT
ijtc-565	67	16	corporate	corporate	ADJ
ijtc-565	67	17	governance	governance	NOUN
ijtc-565	67	18	disclosure	disclosure	NOUN
ijtc-565	67	19	has	have	VERB
ijtc-565	67	20	a	a	DET
ijtc-565	67	21	positive	positive	ADJ
ijtc-565	67	22	effect	effect	NOUN
ijtc-565	67	23	on	on	ADP
ijtc-565	67	24	firms	firm	NOUN
ijtc-565	67	25	’	’	PART
ijtc-565	67	26	profitability	profitability	NOUN
ijtc-565	67	27	theoretical	theoretical	ADJ
ijtc-565	67	28	base	base	NOUN
ijtc-565	67	29	stakeholder	stakeholder	NOUN
ijtc-565	67	30	theory	theory	NOUN
ijtc-565	67	31	stakeholders	stakeholder	NOUN
ijtc-565	67	32	’	'	PUNCT
ijtc-565	67	33	theory	theory	NOUN
ijtc-565	67	34	states	state	VERB
ijtc-565	67	35	that	that	SCONJ
ijtc-565	67	36	the	the	DET
ijtc-565	67	37	firm	firm	NOUN
ijtc-565	67	38	's	's	PART
ijtc-565	67	39	effectiveness	effectiveness	NOUN
ijtc-565	67	40	is	be	AUX
ijtc-565	67	41	measured	measure	VERB
ijtc-565	67	42	by	by	ADP
ijtc-565	67	43	its	its	PRON
ijtc-565	67	44	ability	ability	NOUN
ijtc-565	67	45	to	to	PART
ijtc-565	67	46	satisfy	satisfy	VERB
ijtc-565	67	47	its	its	PRON
ijtc-565	67	48	stakeholders	stakeholder	NOUN
ijtc-565	67	49	(	(	PUNCT
ijtc-565	67	50	freeman	freeman	PROPN
ijtc-565	67	51	,	,	PUNCT
ijtc-565	67	52	2010	2010	NUM
ijtc-565	67	53	)	)	PUNCT
ijtc-565	67	54	.	.	PUNCT
ijtc-565	68	1	firms	firm	NOUN
ijtc-565	68	2	’	'	PUNCT
ijtc-565	68	3	stakeholders	stakeholder	NOUN
ijtc-565	68	4	are	be	AUX
ijtc-565	68	5	all	all	DET
ijtc-565	68	6	the	the	DET
ijtc-565	68	7	parties	party	NOUN
ijtc-565	68	8	impacted	impact	VERB
ijtc-565	68	9	by	by	ADP
ijtc-565	68	10	its	its	PRON
ijtc-565	68	11	operations	operation	NOUN
ijtc-565	68	12	and	and	CCONJ
ijtc-565	68	13	the	the	DET
ijtc-565	68	14	firms	firm	NOUN
ijtc-565	68	15	existence	existence	VERB
ijtc-565	68	16	in	in	ADP
ijtc-565	68	17	the	the	DET
ijtc-565	68	18	long	long	ADJ
ijtc-565	68	19	run	run	NOUN
ijtc-565	68	20	is	be	AUX
ijtc-565	68	21	based	base	VERB
ijtc-565	68	22	on	on	ADP
ijtc-565	68	23	their	their	PRON
ijtc-565	68	24	satisfaction	satisfaction	NOUN
ijtc-565	68	25	(	(	PUNCT
ijtc-565	68	26	diamastuti	diamastuti	PROPN
ijtc-565	68	27	et	et	PROPN
ijtc-565	68	28	al	al	PROPN
ijtc-565	68	29	.	.	PROPN
ijtc-565	68	30	,	,	PUNCT
ijtc-565	68	31	2021	2021	NUM
ijtc-565	68	32	)	)	PUNCT
ijtc-565	68	33	.	.	PUNCT
ijtc-565	69	1	stakeholders	stakeholder	NOUN
ijtc-565	69	2	are	be	AUX
ijtc-565	69	3	such	such	ADJ
ijtc-565	69	4	as	as	ADP
ijtc-565	69	5	customers	customer	NOUN
ijtc-565	69	6	,	,	PUNCT
ijtc-565	69	7	workers	worker	NOUN
ijtc-565	69	8	,	,	PUNCT
ijtc-565	69	9	suppliers	supplier	NOUN
ijtc-565	69	10	,	,	PUNCT
ijtc-565	69	11	political	political	ADJ
ijtc-565	69	12	action	action	NOUN
ijtc-565	69	13	organizations	organization	NOUN
ijtc-565	69	14	,	,	PUNCT
ijtc-565	69	15	environmental	environmental	ADJ
ijtc-565	69	16	groups	group	NOUN
ijtc-565	69	17	,	,	PUNCT
ijtc-565	69	18	local	local	ADJ
ijtc-565	69	19	communities	community	NOUN
ijtc-565	69	20	,	,	PUNCT
ijtc-565	69	21	the	the	DET
ijtc-565	69	22	media	medium	NOUN
ijtc-565	69	23	,	,	PUNCT
ijtc-565	69	24	financial	financial	ADJ
ijtc-565	69	25	institutions	institution	NOUN
ijtc-565	69	26	,	,	PUNCT
ijtc-565	69	27	governmental	governmental	ADJ
ijtc-565	69	28	bodies	body	NOUN
ijtc-565	69	29	,	,	PUNCT
ijtc-565	69	30	and	and	CCONJ
ijtc-565	69	31	more	more	ADJ
ijtc-565	69	32	(	(	PUNCT
ijtc-565	69	33	rintamäki	rintamäki	NOUN
ijtc-565	69	34	,	,	PUNCT
ijtc-565	69	35	2018	2018	NUM
ijtc-565	69	36	)	)	PUNCT
ijtc-565	69	37	.	.	PUNCT
ijtc-565	70	1	this	this	DET
ijtc-565	70	2	concept	concept	NOUN
ijtc-565	70	3	portrays	portray	VERB
ijtc-565	70	4	the	the	DET
ijtc-565	70	5	firm	firm	NOUN
ijtc-565	70	6	’s	’s	PART
ijtc-565	70	7	environment	environment	NOUN
ijtc-565	70	8	as	as	ADP
ijtc-565	70	9	a	a	DET
ijtc-565	70	10	biosphere	biosphere	NOUN
ijtc-565	70	11	of	of	ADP
ijtc-565	70	12	connected	connected	ADJ
ijtc-565	70	13	groups	group	NOUN
ijtc-565	70	14	that	that	PRON
ijtc-565	70	15	must	must	AUX
ijtc-565	70	16	be	be	AUX
ijtc-565	70	17	satisfied	satisfied	ADJ
ijtc-565	70	18	to	to	PART
ijtc-565	70	19	maintain	maintain	VERB
ijtc-565	70	20	the	the	DET
ijtc-565	70	21	firm	firm	NOUN
ijtc-565	70	22	’s	’s	PART
ijtc-565	70	23	health	health	NOUN
ijtc-565	70	24	and	and	CCONJ
ijtc-565	70	25	profitability	profitability	NOUN
ijtc-565	70	26	(	(	PUNCT
ijtc-565	70	27	simon	simon	PROPN
ijtc-565	70	28	,	,	PUNCT
ijtc-565	70	29	2016	2016	NUM
ijtc-565	70	30	)	)	PUNCT
ijtc-565	70	31	.	.	PUNCT
ijtc-565	71	1	this	this	PRON
ijtc-565	71	2	demonstrates	demonstrate	VERB
ijtc-565	71	3	that	that	SCONJ
ijtc-565	71	4	stakeholders	stakeholder	NOUN
ijtc-565	71	5	have	have	VERB
ijtc-565	71	6	a	a	DET
ijtc-565	71	7	vested	vested	ADJ
ijtc-565	71	8	interest	interest	NOUN
ijtc-565	71	9	in	in	ADP
ijtc-565	71	10	ensuring	ensure	VERB
ijtc-565	71	11	that	that	SCONJ
ijtc-565	71	12	the	the	DET
ijtc-565	71	13	resources	resource	NOUN
ijtc-565	71	14	effects	effect	NOUN
ijtc-565	71	15	of	of	ADP
ijtc-565	71	16	corporate	corporate	ADJ
ijtc-565	71	17	governance	governance	NOUN
ijtc-565	71	18	disclosure	disclosure	NOUN
ijtc-565	71	19	on	on	ADP
ijtc-565	71	20	profitability	profitability	NOUN
ijtc-565	71	21	of	of	ADP
ijtc-565	71	22	public	public	ADJ
ijtc-565	71	23	listed	list	VERB
ijtc-565	71	24	firms	firm	NOUN
ijtc-565	71	25	in	in	ADP
ijtc-565	71	26	tanzania	tanzania	PROPN
ijtc-565	71	27	mwenda	mwenda	PROPN
ijtc-565	71	28	and	and	CCONJ
ijtc-565	71	29	ibrahim	ibrahim	PROPN
ijtc-565	71	30	362	362	NUM
ijtc-565	71	31	|	|	ADV
ijtc-565	71	32	ilomata	ilomata	PROPN
ijtc-565	71	33	international	international	ADJ
ijtc-565	71	34	journal	journal	NOUN
ijtc-565	71	35	of	of	ADP
ijtc-565	71	36	tax	tax	PROPN
ijtc-565	71	37	&	&	CCONJ
ijtc-565	71	38	accounting	accounting	PROPN
ijtc-565	71	39	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-565	71	40	are	be	AUX
ijtc-565	71	41	exploited	exploit	VERB
ijtc-565	71	42	to	to	ADP
ijtc-565	71	43	the	the	DET
ijtc-565	71	44	fullest	full	ADJ
ijtc-565	71	45	extent	extent	NOUN
ijtc-565	71	46	of	of	ADP
ijtc-565	71	47	their	their	PRON
ijtc-565	71	48	potential	potential	NOUN
ijtc-565	71	49	,	,	PUNCT
ijtc-565	71	50	which	which	PRON
ijtc-565	71	51	should	should	AUX
ijtc-565	71	52	ultimately	ultimately	ADV
ijtc-565	71	53	be	be	AUX
ijtc-565	71	54	to	to	ADP
ijtc-565	71	55	the	the	DET
ijtc-565	71	56	advantage	advantage	NOUN
ijtc-565	71	57	of	of	ADP
ijtc-565	71	58	society	society	NOUN
ijtc-565	71	59	as	as	ADP
ijtc-565	71	60	a	a	DET
ijtc-565	71	61	whole	whole	NOUN
ijtc-565	71	62	(	(	PUNCT
ijtc-565	71	63	crifo	crifo	NOUN
ijtc-565	71	64	et	et	PROPN
ijtc-565	71	65	al	al	PROPN
ijtc-565	71	66	.	.	PROPN
ijtc-565	71	67	,	,	PUNCT
ijtc-565	71	68	2019	2019	NUM
ijtc-565	71	69	)	)	PUNCT
ijtc-565	71	70	.	.	PUNCT
ijtc-565	72	1	effective	effective	ADJ
ijtc-565	72	2	corporate	corporate	ADJ
ijtc-565	72	3	governance	governance	NOUN
ijtc-565	72	4	is	be	AUX
ijtc-565	72	5	one	one	NUM
ijtc-565	72	6	of	of	ADP
ijtc-565	72	7	the	the	DET
ijtc-565	72	8	key	key	ADJ
ijtc-565	72	9	ingredients	ingredient	NOUN
ijtc-565	72	10	in	in	ADP
ijtc-565	72	11	satisfying	satisfy	VERB
ijtc-565	72	12	the	the	DET
ijtc-565	72	13	vested	vested	ADJ
ijtc-565	72	14	interests	interest	NOUN
ijtc-565	72	15	of	of	ADP
ijtc-565	72	16	the	the	DET
ijtc-565	72	17	stakeholders	stakeholder	NOUN
ijtc-565	72	18	as	as	SCONJ
ijtc-565	72	19	it	it	PRON
ijtc-565	72	20	is	be	AUX
ijtc-565	72	21	the	the	DET
ijtc-565	72	22	management	management	NOUN
ijtc-565	72	23	that	that	PRON
ijtc-565	72	24	overlooks	overlook	VERB
ijtc-565	72	25	the	the	DET
ijtc-565	72	26	optimal	optimal	ADJ
ijtc-565	72	27	exploitation	exploitation	NOUN
ijtc-565	72	28	of	of	ADP
ijtc-565	72	29	firms	firm	NOUN
ijtc-565	72	30	’	'	PUNCT
ijtc-565	72	31	resources	resource	NOUN
ijtc-565	72	32	for	for	ADP
ijtc-565	72	33	the	the	DET
ijtc-565	72	34	benefits	benefit	NOUN
ijtc-565	72	35	of	of	ADP
ijtc-565	72	36	all	all	DET
ijtc-565	72	37	the	the	DET
ijtc-565	72	38	concerned	concerned	ADJ
ijtc-565	72	39	parties	party	NOUN
ijtc-565	72	40	.	.	PUNCT
ijtc-565	73	1	from	from	ADP
ijtc-565	73	2	that	that	DET
ijtc-565	73	3	vantage	vantage	NOUN
ijtc-565	73	4	point	point	NOUN
ijtc-565	73	5	this	this	DET
ijtc-565	73	6	study	study	NOUN
ijtc-565	73	7	will	will	AUX
ijtc-565	73	8	put	put	VERB
ijtc-565	73	9	the	the	DET
ijtc-565	73	10	stakeholders	stakeholder	NOUN
ijtc-565	73	11	’	'	PUNCT
ijtc-565	73	12	theory	theory	NOUN
ijtc-565	73	13	to	to	ADP
ijtc-565	73	14	the	the	DET
ijtc-565	73	15	test	test	NOUN
ijtc-565	73	16	by	by	ADP
ijtc-565	73	17	determining	determine	VERB
ijtc-565	73	18	if	if	SCONJ
ijtc-565	73	19	the	the	DET
ijtc-565	73	20	disclosure	disclosure	NOUN
ijtc-565	73	21	of	of	ADP
ijtc-565	73	22	cgi	cgi	NOUN
ijtc-565	73	23	has	have	VERB
ijtc-565	73	24	any	any	DET
ijtc-565	73	25	effect	effect	NOUN
ijtc-565	73	26	on	on	ADP
ijtc-565	73	27	firm	firm	ADJ
ijtc-565	73	28	profitability	profitability	NOUN
ijtc-565	73	29	.	.	PUNCT
ijtc-565	74	1	method	method	PROPN
ijtc-565	74	2	mixed	mix	VERB
ijtc-565	74	3	explanatory	explanatory	ADJ
ijtc-565	74	4	sequential	sequential	ADJ
ijtc-565	74	5	research	research	NOUN
ijtc-565	74	6	design	design	NOUN
ijtc-565	74	7	was	be	AUX
ijtc-565	74	8	used	use	VERB
ijtc-565	74	9	in	in	ADP
ijtc-565	74	10	the	the	DET
ijtc-565	74	11	study	study	NOUN
ijtc-565	74	12	to	to	PART
ijtc-565	74	13	give	give	VERB
ijtc-565	74	14	a	a	DET
ijtc-565	74	15	larger	large	ADJ
ijtc-565	74	16	and	and	CCONJ
ijtc-565	74	17	more	more	ADV
ijtc-565	74	18	comprehensive	comprehensive	ADJ
ijtc-565	74	19	view	view	NOUN
ijtc-565	74	20	of	of	ADP
ijtc-565	74	21	the	the	DET
ijtc-565	74	22	paper	paper	NOUN
ijtc-565	74	23	and	and	CCONJ
ijtc-565	74	24	to	to	PART
ijtc-565	74	25	explain	explain	VERB
ijtc-565	74	26	initial	initial	ADJ
ijtc-565	74	27	quantitative	quantitative	ADJ
ijtc-565	74	28	findings	finding	NOUN
ijtc-565	74	29	(	(	PUNCT
ijtc-565	74	30	almeida	almeida	PROPN
ijtc-565	74	31	,	,	PUNCT
ijtc-565	74	32	2018	2018	NUM
ijtc-565	74	33	)	)	PUNCT
ijtc-565	74	34	.	.	PUNCT
ijtc-565	75	1	with	with	ADP
ijtc-565	75	2	this	this	DET
ijtc-565	75	3	approach	approach	NOUN
ijtc-565	75	4	it	it	PRON
ijtc-565	75	5	is	be	AUX
ijtc-565	75	6	easy	easy	ADJ
ijtc-565	75	7	to	to	PART
ijtc-565	75	8	draw	draw	VERB
ijtc-565	75	9	powerful	powerful	ADJ
ijtc-565	75	10	and	and	CCONJ
ijtc-565	75	11	meaningful	meaningful	ADJ
ijtc-565	75	12	conclusions	conclusion	NOUN
ijtc-565	75	13	due	due	ADP
ijtc-565	75	14	to	to	ADP
ijtc-565	75	15	collaboration	collaboration	NOUN
ijtc-565	75	16	of	of	ADP
ijtc-565	75	17	the	the	DET
ijtc-565	75	18	design	design	NOUN
ijtc-565	75	19	's	's	PART
ijtc-565	75	20	strong	strong	ADJ
ijtc-565	75	21	numeric	numeric	ADJ
ijtc-565	75	22	emphasis	emphasis	NOUN
ijtc-565	75	23	and	and	CCONJ
ijtc-565	75	24	relevant	relevant	ADJ
ijtc-565	75	25	qualitative	qualitative	ADJ
ijtc-565	75	26	explanations	explanation	NOUN
ijtc-565	75	27	(	(	PUNCT
ijtc-565	75	28	almeida	almeida	PROPN
ijtc-565	75	29	,	,	PUNCT
ijtc-565	75	30	2018	2018	NUM
ijtc-565	75	31	)	)	PUNCT
ijtc-565	75	32	.	.	PUNCT
ijtc-565	76	1	sample	sample	NOUN
ijtc-565	76	2	and	and	CCONJ
ijtc-565	76	3	data	datum	NOUN
ijtc-565	76	4	21	21	NUM
ijtc-565	76	5	firms	firm	NOUN
ijtc-565	76	6	listed	list	VERB
ijtc-565	76	7	in	in	ADP
ijtc-565	76	8	the	the	DET
ijtc-565	76	9	dar	dar	PROPN
ijtc-565	76	10	es	es	PROPN
ijtc-565	76	11	salaam	salaam	PROPN
ijtc-565	76	12	stock	stock	PROPN
ijtc-565	76	13	exchange	exchange	PROPN
ijtc-565	76	14	(	(	PUNCT
ijtc-565	76	15	dse	dse	PROPN
ijtc-565	76	16	)	)	PUNCT
ijtc-565	76	17	made	make	VERB
ijtc-565	76	18	up	up	ADP
ijtc-565	76	19	the	the	DET
ijtc-565	76	20	sampling	sample	VERB
ijtc-565	76	21	population	population	NOUN
ijtc-565	76	22	.	.	PUNCT
ijtc-565	77	1	the	the	DET
ijtc-565	77	2	study	study	NOUN
ijtc-565	77	3	used	use	VERB
ijtc-565	77	4	the	the	DET
ijtc-565	77	5	census	census	NOUN
ijtc-565	77	6	approach	approach	NOUN
ijtc-565	77	7	as	as	SCONJ
ijtc-565	77	8	all	all	DET
ijtc-565	77	9	the	the	DET
ijtc-565	77	10	firms	firm	NOUN
ijtc-565	77	11	in	in	ADP
ijtc-565	77	12	the	the	DET
ijtc-565	77	13	dse	dse	PROPN
ijtc-565	77	14	were	be	AUX
ijtc-565	77	15	studied	study	VERB
ijtc-565	77	16	financial	financial	ADJ
ijtc-565	77	17	years	year	NOUN
ijtc-565	77	18	2006	2006	NUM
ijtc-565	77	19	to	to	ADP
ijtc-565	77	20	2021	2021	NUM
ijtc-565	77	21	were	be	AUX
ijtc-565	77	22	included	include	VERB
ijtc-565	77	23	in	in	ADP
ijtc-565	77	24	the	the	DET
ijtc-565	77	25	study	study	NOUN
ijtc-565	77	26	's	's	PART
ijtc-565	77	27	time	time	NOUN
ijtc-565	77	28	frame	frame	NOUN
ijtc-565	77	29	.	.	PUNCT
ijtc-565	78	1	panel	panel	NOUN
ijtc-565	78	2	data	datum	NOUN
ijtc-565	78	3	on	on	ADP
ijtc-565	78	4	the	the	DET
ijtc-565	78	5	dependent	dependent	ADJ
ijtc-565	78	6	variable	variable	ADJ
ijtc-565	78	7	firm	firm	NOUN
ijtc-565	78	8	profitability	profitability	NOUN
ijtc-565	78	9	(	(	PUNCT
ijtc-565	78	10	roa	roa	PROPN
ijtc-565	78	11	,	,	PUNCT
ijtc-565	78	12	roe	roe	PROPN
ijtc-565	78	13	)	)	PUNCT
ijtc-565	78	14	,	,	PUNCT
ijtc-565	78	15	independent	independent	ADJ
ijtc-565	78	16	variables	variable	NOUN
ijtc-565	78	17	cgid	cgid	ADJ
ijtc-565	78	18	,	,	PUNCT
ijtc-565	78	19	and	and	CCONJ
ijtc-565	78	20	control	control	NOUN
ijtc-565	78	21	variables	variable	NOUN
ijtc-565	78	22	(	(	PUNCT
ijtc-565	78	23	firm	firm	ADJ
ijtc-565	78	24	size	size	NOUN
ijtc-565	78	25	,	,	PUNCT
ijtc-565	78	26	firm	firm	ADJ
ijtc-565	78	27	age	age	NOUN
ijtc-565	78	28	,	,	PUNCT
ijtc-565	78	29	geographical	geographical	ADJ
ijtc-565	78	30	diversification	diversification	NOUN
ijtc-565	78	31	and	and	CCONJ
ijtc-565	78	32	sales	sale	NOUN
ijtc-565	78	33	growth	growth	NOUN
ijtc-565	78	34	)	)	PUNCT
ijtc-565	78	35	were	be	AUX
ijtc-565	78	36	obtained	obtain	VERB
ijtc-565	78	37	from	from	ADP
ijtc-565	78	38	audited	audit	VERB
ijtc-565	78	39	annual	annual	ADJ
ijtc-565	78	40	reports	report	NOUN
ijtc-565	78	41	of	of	ADP
ijtc-565	78	42	firms	firm	NOUN
ijtc-565	78	43	listed	list	VERB
ijtc-565	78	44	on	on	ADP
ijtc-565	78	45	the	the	DET
ijtc-565	78	46	dse	dse	PROPN
ijtc-565	78	47	.	.	PUNCT
ijtc-565	79	1	the	the	DET
ijtc-565	79	2	research	research	NOUN
ijtc-565	79	3	used	use	VERB
ijtc-565	79	4	panel	panel	NOUN
ijtc-565	79	5	data	datum	NOUN
ijtc-565	79	6	for	for	ADP
ijtc-565	79	7	the	the	DET
ijtc-565	79	8	time	time	NOUN
ijtc-565	79	9	period	period	NOUN
ijtc-565	79	10	extending	extend	VERB
ijtc-565	79	11	from	from	ADP
ijtc-565	79	12	2006	2006	NUM
ijtc-565	79	13	to	to	ADP
ijtc-565	79	14	2021	2021	NUM
ijtc-565	79	15	.	.	PUNCT
ijtc-565	80	1	the	the	DET
ijtc-565	80	2	choice	choice	NOUN
ijtc-565	80	3	to	to	PART
ijtc-565	80	4	use	use	VERB
ijtc-565	80	5	panel	panel	NOUN
ijtc-565	80	6	data	datum	NOUN
ijtc-565	80	7	was	be	AUX
ijtc-565	80	8	based	base	VERB
ijtc-565	80	9	on	on	ADP
ijtc-565	80	10	its	its	PRON
ijtc-565	80	11	capability	capability	NOUN
ijtc-565	80	12	to	to	PART
ijtc-565	80	13	offer	offer	VERB
ijtc-565	80	14	reduced	reduced	ADJ
ijtc-565	80	15	collinearity	collinearity	NOUN
ijtc-565	80	16	while	while	SCONJ
ijtc-565	80	17	also	also	ADV
ijtc-565	80	18	providing	provide	VERB
ijtc-565	80	19	for	for	ADP
ijtc-565	80	20	greater	great	ADJ
ijtc-565	80	21	information	information	NOUN
ijtc-565	80	22	(	(	PUNCT
ijtc-565	80	23	roels	roel	NOUN
ijtc-565	80	24	,	,	PUNCT
ijtc-565	80	25	2017	2017	NUM
ijtc-565	80	26	)	)	PUNCT
ijtc-565	80	27	.	.	PUNCT
ijtc-565	81	1	2006	2006	NUM
ijtc-565	81	2	is	be	AUX
ijtc-565	81	3	also	also	ADV
ijtc-565	81	4	the	the	DET
ijtc-565	81	5	year	year	NOUN
ijtc-565	81	6	from	from	ADP
ijtc-565	81	7	which	which	PRON
ijtc-565	81	8	data	datum	NOUN
ijtc-565	81	9	began	begin	VERB
ijtc-565	81	10	to	to	PART
ijtc-565	81	11	be	be	AUX
ijtc-565	81	12	available	available	ADJ
ijtc-565	81	13	in	in	ADP
ijtc-565	81	14	electrical	electrical	ADJ
ijtc-565	81	15	format	format	NOUN
ijtc-565	81	16	from	from	ADP
ijtc-565	81	17	the	the	DET
ijtc-565	81	18	dse	dse	PROPN
ijtc-565	81	19	.	.	PUNCT
ijtc-565	82	1	the	the	DET
ijtc-565	82	2	tanzania	tanzania	PROPN
ijtc-565	82	3	company	company	NOUN
ijtc-565	82	4	ordinance	ordinance	NOUN
ijtc-565	82	5	2002	2002	NUM
ijtc-565	82	6	also	also	ADV
ijtc-565	82	7	went	go	VERB
ijtc-565	82	8	into	into	ADP
ijtc-565	82	9	effect	effect	NOUN
ijtc-565	82	10	in	in	ADP
ijtc-565	82	11	2006	2006	NUM
ijtc-565	82	12	,	,	PUNCT
ijtc-565	82	13	and	and	CCONJ
ijtc-565	82	14	most	most	ADJ
ijtc-565	82	15	of	of	ADP
ijtc-565	82	16	the	the	DET
ijtc-565	82	17	listed	list	VERB
ijtc-565	82	18	companies	company	NOUN
ijtc-565	82	19	began	begin	VERB
ijtc-565	82	20	complying	comply	VERB
ijtc-565	82	21	with	with	ADP
ijtc-565	82	22	the	the	DET
ijtc-565	82	23	ordinance	ordinance	NOUN
ijtc-565	82	24	's	's	PART
ijtc-565	82	25	criteria	criterion	NOUN
ijtc-565	82	26	and	and	CCONJ
ijtc-565	82	27	ifrss	ifrss	VERB
ijtc-565	82	28	in	in	ADP
ijtc-565	82	29	compiling	compile	VERB
ijtc-565	82	30	their	their	PRON
ijtc-565	82	31	financial	financial	ADJ
ijtc-565	82	32	reports	report	NOUN
ijtc-565	82	33	in	in	ADP
ijtc-565	82	34	the	the	DET
ijtc-565	82	35	same	same	ADJ
ijtc-565	82	36	year	year	NOUN
ijtc-565	82	37	after	after	SCONJ
ijtc-565	82	38	it	it	PRON
ijtc-565	82	39	was	be	AUX
ijtc-565	82	40	institutionalized	institutionalize	VERB
ijtc-565	82	41	in	in	ADP
ijtc-565	82	42	2004	2004	NUM
ijtc-565	82	43	.	.	PUNCT
ijtc-565	83	1	as	as	ADP
ijtc-565	83	2	a	a	DET
ijtc-565	83	3	result	result	NOUN
ijtc-565	83	4	,	,	PUNCT
ijtc-565	83	5	this	this	DET
ijtc-565	83	6	research	research	NOUN
ijtc-565	83	7	opted	opt	VERB
ijtc-565	83	8	to	to	PART
ijtc-565	83	9	begin	begin	VERB
ijtc-565	83	10	its	its	PRON
ijtc-565	83	11	investigation	investigation	NOUN
ijtc-565	83	12	in	in	ADP
ijtc-565	83	13	2006	2006	NUM
ijtc-565	83	14	.	.	PUNCT
ijtc-565	84	1	interviews	interview	NOUN
ijtc-565	84	2	with	with	ADP
ijtc-565	84	3	a	a	DET
ijtc-565	84	4	semi	semi	ADJ
ijtc-565	84	5	-	-	ADJ
ijtc-565	84	6	structured	structured	ADJ
ijtc-565	84	7	format	format	NOUN
ijtc-565	84	8	were	be	AUX
ijtc-565	84	9	carried	carry	VERB
ijtc-565	84	10	out	out	ADP
ijtc-565	84	11	so	so	SCONJ
ijtc-565	84	12	the	the	DET
ijtc-565	84	13	results	result	NOUN
ijtc-565	84	14	of	of	ADP
ijtc-565	84	15	quantitative	quantitative	ADJ
ijtc-565	84	16	research	research	NOUN
ijtc-565	84	17	could	could	AUX
ijtc-565	84	18	be	be	AUX
ijtc-565	84	19	supported	support	VERB
ijtc-565	84	20	.	.	PUNCT
ijtc-565	85	1	twelve	twelve	NUM
ijtc-565	85	2	key	key	ADJ
ijtc-565	85	3	informants	informant	NOUN
ijtc-565	85	4	were	be	AUX
ijtc-565	85	5	interviewed	interview	VERB
ijtc-565	85	6	for	for	ADP
ijtc-565	85	7	the	the	DET
ijtc-565	85	8	study	study	NOUN
ijtc-565	85	9	.	.	PUNCT
ijtc-565	86	1	one	one	NUM
ijtc-565	86	2	broker	broker	NOUN
ijtc-565	86	3	,	,	PUNCT
ijtc-565	86	4	four	four	NUM
ijtc-565	86	5	regulators	regulator	NOUN
ijtc-565	86	6	from	from	ADP
ijtc-565	86	7	cmsa	cmsa	PROPN
ijtc-565	86	8	and	and	CCONJ
ijtc-565	86	9	dse	dse	PROPN
ijtc-565	86	10	and	and	CCONJ
ijtc-565	86	11	seven	seven	NUM
ijtc-565	86	12	senior	senior	ADJ
ijtc-565	86	13	executives	executive	NOUN
ijtc-565	86	14	from	from	ADP
ijtc-565	86	15	various	various	ADJ
ijtc-565	86	16	firms	firm	NOUN
ijtc-565	86	17	were	be	AUX
ijtc-565	86	18	chosen	choose	VERB
ijtc-565	86	19	as	as	ADP
ijtc-565	86	20	key	key	ADJ
ijtc-565	86	21	informants	informant	NOUN
ijtc-565	86	22	.	.	PUNCT
ijtc-565	87	1	respondents	respondent	NOUN
ijtc-565	87	2	were	be	AUX
ijtc-565	87	3	chosen	choose	VERB
ijtc-565	87	4	due	due	ADP
ijtc-565	87	5	to	to	ADP
ijtc-565	87	6	their	their	PRON
ijtc-565	87	7	knowledge	knowledge	NOUN
ijtc-565	87	8	of	of	ADP
ijtc-565	87	9	internal	internal	ADJ
ijtc-565	87	10	dealings	dealing	NOUN
ijtc-565	87	11	and	and	CCONJ
ijtc-565	87	12	governance	governance	NOUN
ijtc-565	87	13	of	of	ADP
ijtc-565	87	14	dse	dse	PROPN
ijtc-565	87	15	firms	firm	NOUN
ijtc-565	87	16	and	and	CCONJ
ijtc-565	87	17	the	the	DET
ijtc-565	87	18	tenure	tenure	NOUN
ijtc-565	87	19	they	they	PRON
ijtc-565	87	20	have	have	AUX
ijtc-565	87	21	served	serve	VERB
ijtc-565	87	22	in	in	ADP
ijtc-565	87	23	their	their	PRON
ijtc-565	87	24	organizations	organization	NOUN
ijtc-565	87	25	.	.	PUNCT
ijtc-565	88	1	use	use	NOUN
ijtc-565	88	2	of	of	ADP
ijtc-565	88	3	interview	interview	NOUN
ijtc-565	88	4	with	with	ADP
ijtc-565	88	5	other	other	ADJ
ijtc-565	88	6	research	research	NOUN
ijtc-565	88	7	methods	method	NOUN
ijtc-565	88	8	provides	provide	VERB
ijtc-565	88	9	a	a	DET
ijtc-565	88	10	significant	significant	ADJ
ijtc-565	88	11	source	source	NOUN
ijtc-565	88	12	of	of	ADP
ijtc-565	88	13	greater	great	ADJ
ijtc-565	88	14	insights	insight	NOUN
ijtc-565	88	15	from	from	ADP
ijtc-565	88	16	the	the	DET
ijtc-565	88	17	viewpoints	viewpoint	NOUN
ijtc-565	88	18	of	of	ADP
ijtc-565	88	19	many	many	ADJ
ijtc-565	88	20	persons	person	NOUN
ijtc-565	88	21	who	who	PRON
ijtc-565	88	22	have	have	VERB
ijtc-565	88	23	a	a	DET
ijtc-565	88	24	grasp	grasp	NOUN
ijtc-565	88	25	of	of	ADP
ijtc-565	88	26	the	the	DET
ijtc-565	88	27	internal	internal	ADJ
ijtc-565	88	28	affairs	affair	NOUN
ijtc-565	88	29	,	,	PUNCT
ijtc-565	88	30	procedures	procedure	NOUN
ijtc-565	88	31	,	,	PUNCT
ijtc-565	88	32	and	and	CCONJ
ijtc-565	88	33	interactions	interaction	NOUN
ijtc-565	88	34	of	of	ADP
ijtc-565	88	35	the	the	DET
ijtc-565	88	36	organizations	organization	NOUN
ijtc-565	88	37	analyzed	analyze	VERB
ijtc-565	88	38	in	in	ADP
ijtc-565	88	39	this	this	DET
ijtc-565	88	40	study	study	NOUN
ijtc-565	88	41	(	(	PUNCT
ijtc-565	88	42	almqvist	almqvist	NOUN
ijtc-565	88	43	,	,	PUNCT
ijtc-565	88	44	2022	2022	NUM
ijtc-565	88	45	)	)	PUNCT
ijtc-565	88	46	.	.	PUNCT
ijtc-565	89	1	analytical	analytical	ADJ
ijtc-565	89	2	model	model	NOUN
ijtc-565	89	3	regression	regression	PROPN
ijtc-565	89	4	model	model	NOUN
ijtc-565	89	5	was	be	AUX
ijtc-565	89	6	employed	employ	VERB
ijtc-565	89	7	to	to	PART
ijtc-565	89	8	establish	establish	VERB
ijtc-565	89	9	the	the	DET
ijtc-565	89	10	effect	effect	NOUN
ijtc-565	89	11	of	of	ADP
ijtc-565	89	12	cgi	cgi	NOUN
ijtc-565	89	13	disclosure	disclosure	NOUN
ijtc-565	89	14	on	on	ADP
ijtc-565	89	15	firms	firm	NOUN
ijtc-565	89	16	’	’	PART
ijtc-565	89	17	profitability	profitability	NOUN
ijtc-565	89	18	.	.	PUNCT
ijtc-565	90	1	other	other	ADJ
ijtc-565	90	2	researchers	researcher	NOUN
ijtc-565	90	3	such	such	ADJ
ijtc-565	90	4	as	as	ADP
ijtc-565	90	5	(	(	PUNCT
ijtc-565	90	6	kaur	kaur	PROPN
ijtc-565	90	7	&	&	CCONJ
ijtc-565	90	8	vij	vij	PROPN
ijtc-565	90	9	,	,	PUNCT
ijtc-565	90	10	2017	2017	NUM
ijtc-565	90	11	;	;	PUNCT
ijtc-565	90	12	panchasara	panchasara	NOUN
ijtc-565	90	13	&	&	CCONJ
ijtc-565	90	14	bharadia	bharadia	PROPN
ijtc-565	90	15	,	,	PUNCT
ijtc-565	90	16	2013	2013	NUM
ijtc-565	90	17	)	)	PUNCT
ijtc-565	90	18	have	have	AUX
ijtc-565	90	19	also	also	ADV
ijtc-565	90	20	used	use	VERB
ijtc-565	90	21	the	the	DET
ijtc-565	90	22	similar	similar	ADJ
ijtc-565	90	23	model	model	NOUN
ijtc-565	90	24	to	to	PART
ijtc-565	90	25	determine	determine	VERB
ijtc-565	90	26	the	the	DET
ijtc-565	90	27	effect	effect	NOUN
ijtc-565	90	28	of	of	ADP
ijtc-565	90	29	cgi	cgi	NOUN
ijtc-565	90	30	disclosure	disclosure	NOUN
ijtc-565	90	31	on	on	ADP
ijtc-565	90	32	firms	firm	NOUN
ijtc-565	90	33	’	’	PART
ijtc-565	90	34	profitability	profitability	NOUN
ijtc-565	90	35	.	.	PUNCT
ijtc-565	91	1	appropriateness	appropriateness	NOUN
ijtc-565	91	2	of	of	ADP
ijtc-565	91	3	the	the	DET
ijtc-565	91	4	regression	regression	NOUN
ijtc-565	91	5	model	model	NOUN
ijtc-565	91	6	stemmed	stem	VERB
ijtc-565	91	7	from	from	ADP
ijtc-565	91	8	the	the	DET
ijtc-565	91	9	continuous	continuous	ADJ
ijtc-565	91	10	nature	nature	NOUN
ijtc-565	91	11	of	of	ADP
ijtc-565	91	12	the	the	DET
ijtc-565	91	13	dependent	dependent	ADJ
ijtc-565	91	14	variable	variable	NOUN
ijtc-565	91	15	.	.	PUNCT
ijtc-565	92	1	equation	equation	NOUN
ijtc-565	92	2	(	(	PUNCT
ijtc-565	92	3	i	i	NOUN
ijtc-565	92	4	)	)	PUNCT
ijtc-565	92	5	and	and	CCONJ
ijtc-565	92	6	(	(	PUNCT
ijtc-565	92	7	ii	ii	NOUN
ijtc-565	92	8	)	)	PUNCT
ijtc-565	92	9	presents	present	VERB
ijtc-565	92	10	the	the	DET
ijtc-565	92	11	models	model	NOUN
ijtc-565	92	12	roait	roait	VERB
ijtc-565	92	13	=	=	ADJ
ijtc-565	92	14	β0+β1cgidit+β2	β0+β1cgidit+β2	X
ijtc-565	92	15	fsit+β3	fsit+β3	ADP
ijtc-565	92	16	fait	fait	X
ijtc-565	92	17	+	+	CCONJ
ijtc-565	92	18	β4	β4	PROPN
ijtc-565	92	19	geog	geog	NOUN
ijtc-565	92	20	diverit	diverit	VERB
ijtc-565	92	21	+	+	CCONJ
ijtc-565	92	22	β5	β5	NOUN
ijtc-565	92	23	salgrowthit	salgrowthit	NOUN
ijtc-565	92	24	+	+	CCONJ
ijtc-565	92	25	fdi	fdi	PROPN
ijtc-565	93	1	+	+	CCONJ
ijtc-565	93	2	tdt	tdt	PROPN
ijtc-565	93	3	+	+	NOUN
ijtc-565	93	4	eit	eit	PROPN
ijtc-565	93	5	…	…	PUNCT
ijtc-565	93	6	…	…	PUNCT
ijtc-565	93	7	…	…	PUNCT
ijtc-565	93	8	..	..	PUNCT
ijtc-565	93	9	…	…	PUNCT
ijtc-565	93	10	..	..	PUNCT
ijtc-565	93	11	(	(	PUNCT
ijtc-565	93	12	1	1	X
ijtc-565	93	13	)	)	PUNCT
ijtc-565	93	14	roeit	roeit	NOUN
ijtc-565	93	15	=	=	PRON
ijtc-565	93	16	β0+β1cgidit	β0+β1cgidit	X
ijtc-565	93	17	+	+	CCONJ
ijtc-565	93	18	β2	β2	ADJ
ijtc-565	93	19	fsit	fsit	NOUN
ijtc-565	93	20	+	+	CCONJ
ijtc-565	93	21	β3	β3	ADJ
ijtc-565	93	22	fait	fait	NOUN
ijtc-565	93	23	+	+	CCONJ
ijtc-565	93	24	β4	β4	PROPN
ijtc-565	93	25	georg	georg	NOUN
ijtc-565	93	26	diverit	diverit	NOUN
ijtc-565	93	27	+	+	CCONJ
ijtc-565	93	28	β5	β5	ADJ
ijtc-565	93	29	salgrowthit	salgrowthit	NOUN
ijtc-565	93	30	fdi	fdi	NOUN
ijtc-565	93	31	+	+	CCONJ
ijtc-565	93	32	tdt	tdt	PROPN
ijtc-565	94	1	+	+	NOUN
ijtc-565	94	2	eit	eit	PROPN
ijtc-565	94	3	…	…	PUNCT
ijtc-565	94	4	…	…	SYM
ijtc-565	94	5	……	……	NOUN
ijtc-565	94	6	.	.	PUNCT
ijtc-565	95	1	(	(	PUNCT
ijtc-565	95	2	2	2	X
ijtc-565	95	3	)	)	PUNCT
ijtc-565	95	4	effects	effect	NOUN
ijtc-565	95	5	of	of	ADP
ijtc-565	95	6	corporate	corporate	ADJ
ijtc-565	95	7	governance	governance	NOUN
ijtc-565	95	8	disclosure	disclosure	NOUN
ijtc-565	95	9	on	on	ADP
ijtc-565	95	10	profitability	profitability	NOUN
ijtc-565	95	11	of	of	ADP
ijtc-565	95	12	public	public	ADJ
ijtc-565	95	13	listed	list	VERB
ijtc-565	95	14	firms	firm	NOUN
ijtc-565	95	15	in	in	ADP
ijtc-565	95	16	tanzania	tanzania	PROPN
ijtc-565	95	17	mwenda	mwenda	PROPN
ijtc-565	95	18	and	and	CCONJ
ijtc-565	95	19	ibrahim	ibrahim	PROPN
ijtc-565	95	20	363	363	NUM
ijtc-565	95	21	|	|	ADV
ijtc-565	95	22	ilomata	ilomata	VERB
ijtc-565	95	23	international	international	ADJ
ijtc-565	95	24	journal	journal	NOUN
ijtc-565	95	25	of	of	ADP
ijtc-565	95	26	tax	tax	PROPN
ijtc-565	95	27	&	&	CCONJ
ijtc-565	95	28	accounting	account	VERB
ijtc-565	95	29	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-565	95	30	where	where	SCONJ
ijtc-565	95	31	:	:	PUNCT
ijtc-565	95	32	roa	roa	PROPN
ijtc-565	95	33	and	and	CCONJ
ijtc-565	95	34	roe	roe	PROPN
ijtc-565	95	35	are	be	AUX
ijtc-565	95	36	dependent	dependent	ADJ
ijtc-565	95	37	variables	variable	NOUN
ijtc-565	95	38	,	,	PUNCT
ijtc-565	95	39	β0	β0	PROPN
ijtc-565	95	40	is	be	AUX
ijtc-565	95	41	constant	constant	ADJ
ijtc-565	95	42	,	,	PUNCT
ijtc-565	95	43	β1	β1	PROPN
ijtc-565	95	44	to	to	ADP
ijtc-565	95	45	β5	β5	PROPN
ijtc-565	95	46	were	be	AUX
ijtc-565	95	47	the	the	DET
ijtc-565	95	48	estimates	estimate	NOUN
ijtc-565	95	49	which	which	PRON
ijtc-565	95	50	included	include	VERB
ijtc-565	95	51	independent	independent	ADJ
ijtc-565	95	52	variables	variable	NOUN
ijtc-565	95	53	corporate	corporate	ADJ
ijtc-565	95	54	governance	governance	NOUN
ijtc-565	95	55	information	information	NOUN
ijtc-565	95	56	disclosure	disclosure	NOUN
ijtc-565	95	57	(	(	PUNCT
ijtc-565	95	58	cgid	cgid	ADJ
ijtc-565	95	59	)	)	PUNCT
ijtc-565	95	60	,	,	PUNCT
ijtc-565	95	61	firms	firm	NOUN
ijtc-565	95	62	size	size	VERB
ijtc-565	95	63	(	(	PUNCT
ijtc-565	95	64	fs	fs	PROPN
ijtc-565	95	65	)	)	PUNCT
ijtc-565	95	66	,	,	PUNCT
ijtc-565	95	67	firm	firm	ADJ
ijtc-565	95	68	age	age	NOUN
ijtc-565	95	69	(	(	PUNCT
ijtc-565	95	70	fa	fa	NOUN
ijtc-565	95	71	)	)	PUNCT
ijtc-565	95	72	,	,	PUNCT
ijtc-565	95	73	geographical	geographical	ADJ
ijtc-565	95	74	diversification	diversification	NOUN
ijtc-565	95	75	(	(	PUNCT
ijtc-565	95	76	geog	geog	NOUN
ijtc-565	95	77	diver	diver	NOUN
ijtc-565	95	78	)	)	PUNCT
ijtc-565	95	79	and	and	CCONJ
ijtc-565	95	80	sales	sale	NOUN
ijtc-565	95	81	growth	growth	NOUN
ijtc-565	95	82	(	(	PUNCT
ijtc-565	95	83	sal	sal	NOUN
ijtc-565	95	84	growth	growth	NOUN
ijtc-565	95	85	)	)	PUNCT
ijtc-565	95	86	while	while	SCONJ
ijtc-565	95	87	vectors	vector	NOUN
ijtc-565	95	88	fd	fd	VERB
ijtc-565	95	89	(	(	PUNCT
ijtc-565	95	90	firm	firm	ADJ
ijtc-565	95	91	dummy	dummy	NOUN
ijtc-565	95	92	)	)	PUNCT
ijtc-565	95	93	represented	represent	VERB
ijtc-565	95	94	firms	firm	NOUN
ijtc-565	95	95	time	time	VERB
ijtc-565	95	96	invariant	invariant	ADJ
ijtc-565	95	97	specific	specific	ADJ
ijtc-565	95	98	effect	effect	NOUN
ijtc-565	95	99	and	and	CCONJ
ijtc-565	95	100	td	td	NOUN
ijtc-565	95	101	(	(	PUNCT
ijtc-565	95	102	time	time	NOUN
ijtc-565	95	103	dummy	dummy	NOUN
ijtc-565	95	104	)	)	PUNCT
ijtc-565	95	105	represented	represent	VERB
ijtc-565	95	106	time	time	NOUN
ijtc-565	95	107	variant	variant	ADJ
ijtc-565	95	108	specific	specific	ADJ
ijtc-565	95	109	effect	effect	NOUN
ijtc-565	95	110	,	,	PUNCT
ijtc-565	95	111	e	e	X
ijtc-565	95	112	is	be	AUX
ijtc-565	95	113	the	the	DET
ijtc-565	95	114	error	error	NOUN
ijtc-565	95	115	term	term	NOUN
ijtc-565	95	116	and	and	CCONJ
ijtc-565	95	117	i	i	PRON
ijtc-565	95	118	and	and	CCONJ
ijtc-565	95	119	t	t	PROPN
ijtc-565	95	120	are	be	AUX
ijtc-565	95	121	firm	firm	ADJ
ijtc-565	95	122	and	and	CCONJ
ijtc-565	95	123	time	time	NOUN
ijtc-565	95	124	elements	element	NOUN
ijtc-565	95	125	respectively	respectively	ADV
ijtc-565	95	126	(	(	PUNCT
ijtc-565	95	127	mwenda	mwenda	ADV
ijtc-565	95	128	et	et	PROPN
ijtc-565	95	129	al	al	PROPN
ijtc-565	95	130	.	.	PROPN
ijtc-565	95	131	,	,	PUNCT
ijtc-565	95	132	2021	2021	NUM
ijtc-565	95	133	)	)	PUNCT
ijtc-565	95	134	.	.	PUNCT
ijtc-565	96	1	roa	roa	PROPN
ijtc-565	96	2	was	be	AUX
ijtc-565	96	3	chosen	choose	VERB
ijtc-565	96	4	because	because	SCONJ
ijtc-565	96	5	of	of	ADP
ijtc-565	96	6	its	its	PRON
ijtc-565	96	7	ability	ability	NOUN
ijtc-565	96	8	as	as	ADP
ijtc-565	96	9	a	a	DET
ijtc-565	96	10	tool	tool	NOUN
ijtc-565	96	11	to	to	PART
ijtc-565	96	12	relate	relate	VERB
ijtc-565	96	13	profits	profit	NOUN
ijtc-565	96	14	against	against	ADP
ijtc-565	96	15	operational	operational	ADJ
ijtc-565	96	16	efficiency	efficiency	NOUN
ijtc-565	96	17	.	.	PUNCT
ijtc-565	97	1	it	it	PRON
ijtc-565	97	2	measures	measure	VERB
ijtc-565	97	3	a	a	DET
ijtc-565	97	4	firm	firm	NOUN
ijtc-565	97	5	's	's	PART
ijtc-565	97	6	long	long	ADJ
ijtc-565	97	7	-	-	PUNCT
ijtc-565	97	8	term	term	NOUN
ijtc-565	97	9	financial	financial	ADJ
ijtc-565	97	10	viability	viability	NOUN
ijtc-565	97	11	by	by	ADP
ijtc-565	97	12	considering	consider	VERB
ijtc-565	97	13	its	its	PRON
ijtc-565	97	14	use	use	NOUN
ijtc-565	97	15	of	of	ADP
ijtc-565	97	16	existing	exist	VERB
ijtc-565	97	17	assets	asset	NOUN
ijtc-565	97	18	to	to	PART
ijtc-565	97	19	generate	generate	VERB
ijtc-565	97	20	profits	profit	NOUN
ijtc-565	97	21	(	(	PUNCT
ijtc-565	97	22	strouhal	strouhal	VERB
ijtc-565	97	23	et	et	PROPN
ijtc-565	97	24	al	al	PROPN
ijtc-565	97	25	.	.	PROPN
ijtc-565	97	26	,	,	PUNCT
ijtc-565	97	27	2018	2018	NUM
ijtc-565	97	28	)	)	PUNCT
ijtc-565	97	29	.	.	PUNCT
ijtc-565	98	1	under	under	ADP
ijtc-565	98	2	corporate	corporate	ADJ
ijtc-565	98	3	governance	governance	NOUN
ijtc-565	98	4	roa	roa	NOUN
ijtc-565	98	5	is	be	AUX
ijtc-565	98	6	a	a	DET
ijtc-565	98	7	good	good	ADJ
ijtc-565	98	8	measure	measure	NOUN
ijtc-565	98	9	of	of	ADP
ijtc-565	98	10	the	the	DET
ijtc-565	98	11	agents	agent	NOUN
ijtc-565	98	12	’	'	PUNCT
ijtc-565	98	13	utilization	utilization	NOUN
ijtc-565	98	14	of	of	ADP
ijtc-565	98	15	available	available	ADJ
ijtc-565	98	16	assets	asset	NOUN
ijtc-565	98	17	to	to	PART
ijtc-565	98	18	generate	generate	VERB
ijtc-565	98	19	profits	profit	NOUN
ijtc-565	98	20	for	for	ADP
ijtc-565	98	21	the	the	DET
ijtc-565	98	22	principal	principal	NOUN
ijtc-565	98	23	.	.	PUNCT
ijtc-565	99	1	the	the	DET
ijtc-565	99	2	value	value	NOUN
ijtc-565	99	3	of	of	ADP
ijtc-565	99	4	roa	roa	PROPN
ijtc-565	99	5	was	be	AUX
ijtc-565	99	6	determined	determine	VERB
ijtc-565	99	7	using	use	VERB
ijtc-565	99	8	the	the	DET
ijtc-565	99	9	formula	formula	NOUN
ijtc-565	99	10	presented	present	VERB
ijtc-565	99	11	in	in	ADP
ijtc-565	99	12	equation	equation	NOUN
ijtc-565	99	13	(	(	PUNCT
ijtc-565	99	14	3	3	X
ijtc-565	99	15	)	)	PUNCT
ijtc-565	99	16	roe	roe	NOUN
ijtc-565	99	17	was	be	AUX
ijtc-565	99	18	used	use	VERB
ijtc-565	99	19	due	due	ADP
ijtc-565	99	20	to	to	ADP
ijtc-565	99	21	its	its	PRON
ijtc-565	99	22	ability	ability	NOUN
ijtc-565	99	23	to	to	PART
ijtc-565	99	24	measure	measure	VERB
ijtc-565	99	25	profit	profit	NOUN
ijtc-565	99	26	by	by	ADP
ijtc-565	99	27	focusing	focus	VERB
ijtc-565	99	28	on	on	ADP
ijtc-565	99	29	profitability	profitability	NOUN
ijtc-565	99	30	for	for	ADP
ijtc-565	99	31	shareholders	shareholder	NOUN
ijtc-565	99	32	(	(	PUNCT
ijtc-565	99	33	albuja	albuja	PROPN
ijtc-565	99	34	et	et	PROPN
ijtc-565	99	35	al	al	PROPN
ijtc-565	99	36	.	.	PROPN
ijtc-565	99	37	,	,	PUNCT
ijtc-565	99	38	2011	2011	NUM
ijtc-565	99	39	)	)	PUNCT
ijtc-565	99	40	in	in	ADP
ijtc-565	99	41	this	this	DET
ijtc-565	99	42	study	study	NOUN
ijtc-565	99	43	shareholders	shareholder	NOUN
ijtc-565	99	44	are	be	AUX
ijtc-565	99	45	a	a	DET
ijtc-565	99	46	group	group	NOUN
ijtc-565	99	47	of	of	ADP
ijtc-565	99	48	interest	interest	NOUN
ijtc-565	99	49	since	since	SCONJ
ijtc-565	99	50	they	they	PRON
ijtc-565	99	51	are	be	AUX
ijtc-565	99	52	amongst	amongst	ADP
ijtc-565	99	53	the	the	DET
ijtc-565	99	54	stakeholder	stakeholder	NOUN
ijtc-565	99	55	as	as	SCONJ
ijtc-565	99	56	presented	present	VERB
ijtc-565	99	57	by	by	ADP
ijtc-565	99	58	the	the	DET
ijtc-565	99	59	stakeholders	stakeholder	NOUN
ijtc-565	99	60	theory	theory	NOUN
ijtc-565	99	61	.	.	PUNCT
ijtc-565	100	1	roe	roe	PROPN
ijtc-565	100	2	was	be	AUX
ijtc-565	100	3	determined	determine	VERB
ijtc-565	100	4	using	use	VERB
ijtc-565	100	5	the	the	DET
ijtc-565	100	6	formula	formula	NOUN
ijtc-565	100	7	presented	present	VERB
ijtc-565	100	8	in	in	ADP
ijtc-565	100	9	equations	equation	NOUN
ijtc-565	100	10	(	(	PUNCT
ijtc-565	100	11	4	4	X
ijtc-565	100	12	)	)	PUNCT
ijtc-565	100	13	lishenga	lishenga	NOUN
ijtc-565	100	14	&	&	CCONJ
ijtc-565	100	15	mbaka	mbaka	PROPN
ijtc-565	100	16	(	(	PUNCT
ijtc-565	100	17	2008	2008	NUM
ijtc-565	100	18	)	)	PUNCT
ijtc-565	100	19	and	and	CCONJ
ijtc-565	100	20	buallay	buallay	NOUN
ijtc-565	100	21	(	(	PUNCT
ijtc-565	100	22	2017	2017	NUM
ijtc-565	100	23	)	)	PUNCT
ijtc-565	100	24	among	among	ADP
ijtc-565	100	25	others	other	NOUN
ijtc-565	100	26	are	be	AUX
ijtc-565	100	27	examples	example	NOUN
ijtc-565	100	28	of	of	ADP
ijtc-565	100	29	researchers	researcher	NOUN
ijtc-565	100	30	who	who	PRON
ijtc-565	100	31	employed	employ	VERB
ijtc-565	100	32	roa	roa	NOUN
ijtc-565	100	33	and	and	CCONJ
ijtc-565	100	34	roe	roe	PROPN
ijtc-565	100	35	as	as	ADP
ijtc-565	100	36	a	a	DET
ijtc-565	100	37	performance	performance	NOUN
ijtc-565	100	38	measurement	measurement	NOUN
ijtc-565	100	39	tool	tool	NOUN
ijtc-565	100	40	when	when	SCONJ
ijtc-565	100	41	assessing	assess	VERB
ijtc-565	100	42	the	the	DET
ijtc-565	100	43	effects	effect	NOUN
ijtc-565	100	44	of	of	ADP
ijtc-565	100	45	cgid	cgid	ADJ
ijtc-565	100	46	on	on	ADP
ijtc-565	100	47	firms	firm	NOUN
ijtc-565	100	48	’	’	PART
ijtc-565	100	49	profitability	profitability	NOUN
ijtc-565	100	50	.	.	PUNCT
ijtc-565	101	1	before	before	ADP
ijtc-565	101	2	beginning	begin	VERB
ijtc-565	101	3	the	the	DET
ijtc-565	101	4	data	datum	NOUN
ijtc-565	101	5	analysis	analysis	NOUN
ijtc-565	101	6	process	process	NOUN
ijtc-565	101	7	,	,	PUNCT
ijtc-565	101	8	the	the	DET
ijtc-565	101	9	researcher	researcher	NOUN
ijtc-565	101	10	made	make	VERB
ijtc-565	101	11	sure	sure	ADJ
ijtc-565	101	12	that	that	SCONJ
ijtc-565	101	13	the	the	DET
ijtc-565	101	14	data	datum	NOUN
ijtc-565	101	15	satisfied	satisfy	VERB
ijtc-565	101	16	all	all	PRON
ijtc-565	101	17	of	of	ADP
ijtc-565	101	18	the	the	DET
ijtc-565	101	19	requirements	requirement	NOUN
ijtc-565	101	20	for	for	ADP
ijtc-565	101	21	regression	regression	NOUN
ijtc-565	101	22	assumptions	assumption	NOUN
ijtc-565	101	23	and	and	CCONJ
ijtc-565	101	24	then	then	ADV
ijtc-565	101	25	moved	move	VERB
ijtc-565	101	26	on	on	ADP
ijtc-565	101	27	to	to	ADP
ijtc-565	101	28	the	the	DET
ijtc-565	101	29	next	next	ADJ
ijtc-565	101	30	step	step	NOUN
ijtc-565	101	31	.	.	PUNCT
ijtc-565	102	1	after	after	ADP
ijtc-565	102	2	conducting	conduct	VERB
ijtc-565	102	3	a	a	DET
ijtc-565	102	4	hausman	hausman	ADJ
ijtc-565	102	5	specification	specification	NOUN
ijtc-565	102	6	it	it	PRON
ijtc-565	102	7	was	be	AUX
ijtc-565	102	8	determined	determine	VERB
ijtc-565	102	9	that	that	SCONJ
ijtc-565	102	10	random	random	ADJ
ijtc-565	102	11	effects	effect	NOUN
ijtc-565	102	12	were	be	AUX
ijtc-565	102	13	likely	likely	ADJ
ijtc-565	102	14	to	to	PART
ijtc-565	102	15	be	be	AUX
ijtc-565	102	16	more	more	ADV
ijtc-565	102	17	consistent	consistent	ADJ
ijtc-565	102	18	and	and	CCONJ
ijtc-565	102	19	efficient	efficient	ADJ
ijtc-565	102	20	.	.	PUNCT
ijtc-565	103	1	computation	computation	NOUN
ijtc-565	103	2	of	of	ADP
ijtc-565	103	3	corporate	corporate	ADJ
ijtc-565	103	4	governance	governance	NOUN
ijtc-565	103	5	information	information	NOUN
ijtc-565	103	6	disclosure	disclosure	NOUN
ijtc-565	103	7	(	(	PUNCT
ijtc-565	103	8	cgid	cgid	ADJ
ijtc-565	103	9	)	)	PUNCT
ijtc-565	103	10	index	index	NOUN
ijtc-565	103	11	in	in	ADP
ijtc-565	103	12	order	order	NOUN
ijtc-565	103	13	to	to	PART
ijtc-565	103	14	construct	construct	VERB
ijtc-565	103	15	the	the	DET
ijtc-565	103	16	corporate	corporate	ADJ
ijtc-565	103	17	governance	governance	NOUN
ijtc-565	103	18	disclosure	disclosure	NOUN
ijtc-565	103	19	index	index	NOUN
ijtc-565	103	20	,	,	PUNCT
ijtc-565	103	21	we	we	PRON
ijtc-565	103	22	used	use	VERB
ijtc-565	103	23	information	information	NOUN
ijtc-565	103	24	extracted	extract	VERB
ijtc-565	103	25	from	from	ADP
ijtc-565	103	26	the	the	DET
ijtc-565	103	27	annual	annual	ADJ
ijtc-565	103	28	reports	report	NOUN
ijtc-565	103	29	of	of	ADP
ijtc-565	103	30	the	the	DET
ijtc-565	103	31	firms	firm	NOUN
ijtc-565	103	32	whose	whose	DET
ijtc-565	103	33	corporate	corporate	ADJ
ijtc-565	103	34	governance	governance	NOUN
ijtc-565	103	35	disclosures	disclosure	NOUN
ijtc-565	103	36	were	be	AUX
ijtc-565	103	37	under	under	ADP
ijtc-565	103	38	scrutiny	scrutiny	NOUN
ijtc-565	103	39	.	.	PUNCT
ijtc-565	104	1	the	the	DET
ijtc-565	104	2	index	index	NOUN
ijtc-565	104	3	was	be	AUX
ijtc-565	104	4	constructed	construct	VERB
ijtc-565	104	5	based	base	VERB
ijtc-565	104	6	on	on	ADP
ijtc-565	104	7	a	a	DET
ijtc-565	104	8	dichotomous	dichotomous	ADJ
ijtc-565	104	9	scale	scale	NOUN
ijtc-565	104	10	in	in	ADP
ijtc-565	104	11	which	which	PRON
ijtc-565	104	12	an	an	DET
ijtc-565	104	13	item	item	NOUN
ijtc-565	104	14	that	that	PRON
ijtc-565	104	15	was	be	AUX
ijtc-565	104	16	disclosed	disclose	VERB
ijtc-565	104	17	was	be	AUX
ijtc-565	104	18	marked	mark	VERB
ijtc-565	104	19	as	as	ADP
ijtc-565	104	20	1	1	NUM
ijtc-565	104	21	and	and	CCONJ
ijtc-565	104	22	the	the	DET
ijtc-565	104	23	item	item	NOUN
ijtc-565	104	24	of	of	ADP
ijtc-565	104	25	that	that	PRON
ijtc-565	104	26	was	be	AUX
ijtc-565	104	27	undisclosed	undisclosed	ADJ
ijtc-565	104	28	was	be	AUX
ijtc-565	104	29	marked	mark	VERB
ijtc-565	104	30	as	as	ADP
ijtc-565	104	31	0	0	NUM
ijtc-565	104	32	.	.	PUNCT
ijtc-565	105	1	as	as	SCONJ
ijtc-565	105	2	the	the	DET
ijtc-565	105	3	regulations	regulation	NOUN
ijtc-565	105	4	requires	require	VERB
ijtc-565	105	5	a	a	DET
ijtc-565	105	6	disclosure	disclosure	NOUN
ijtc-565	105	7	of	of	ADP
ijtc-565	105	8	40	40	NUM
ijtc-565	105	9	items	item	NOUN
ijtc-565	105	10	related	relate	VERB
ijtc-565	105	11	to	to	ADP
ijtc-565	105	12	corporate	corporate	ADJ
ijtc-565	105	13	governance	governance	NOUN
ijtc-565	105	14	then	then	ADV
ijtc-565	105	15	the	the	DET
ijtc-565	105	16	disclosure	disclosure	NOUN
ijtc-565	105	17	index	index	NOUN
ijtc-565	105	18	was	be	AUX
ijtc-565	105	19	calculated	calculate	VERB
ijtc-565	105	20	as	as	ADP
ijtc-565	105	21	the	the	DET
ijtc-565	105	22	cgid	cgid	ADJ
ijtc-565	105	23	value	value	NOUN
ijtc-565	105	24	varied	varied	ADJ
ijtc-565	105	25	from	from	ADP
ijtc-565	105	26	0	0	NUM
ijtc-565	105	27	to	to	ADP
ijtc-565	105	28	100	100	NUM
ijtc-565	105	29	,	,	PUNCT
ijtc-565	105	30	with	with	ADP
ijtc-565	105	31	0	0	NUM
ijtc-565	105	32	being	be	AUX
ijtc-565	105	33	the	the	DET
ijtc-565	105	34	worst	bad	ADJ
ijtc-565	105	35	disclosure	disclosure	NOUN
ijtc-565	105	36	and	and	CCONJ
ijtc-565	105	37	100	100	NUM
ijtc-565	105	38	representing	represent	VERB
ijtc-565	105	39	the	the	DET
ijtc-565	105	40	greatest	great	ADJ
ijtc-565	105	41	possible	possible	ADJ
ijtc-565	105	42	disclosure	disclosure	NOUN
ijtc-565	105	43	by	by	ADP
ijtc-565	105	44	a	a	DET
ijtc-565	105	45	firm	firm	NOUN
ijtc-565	105	46	.	.	PUNCT
ijtc-565	106	1	similar	similar	ADJ
ijtc-565	106	2	approach	approach	NOUN
ijtc-565	106	3	of	of	ADP
ijtc-565	106	4	measuring	measure	VERB
ijtc-565	106	5	cgi	cgi	NOUN
ijtc-565	106	6	information	information	NOUN
ijtc-565	106	7	disclosure	disclosure	NOUN
ijtc-565	106	8	was	be	AUX
ijtc-565	106	9	adopted	adopt	VERB
ijtc-565	106	10	by	by	ADP
ijtc-565	106	11	(	(	PUNCT
ijtc-565	106	12	kaur	kaur	PROPN
ijtc-565	106	13	&	&	CCONJ
ijtc-565	106	14	vij	vij	PROPN
ijtc-565	106	15	,	,	PUNCT
ijtc-565	106	16	2018	2018	NUM
ijtc-565	106	17	;	;	PUNCT
ijtc-565	106	18	willim	willim	NOUN
ijtc-565	106	19	et	et	PROPN
ijtc-565	106	20	al	al	PROPN
ijtc-565	106	21	.	.	PROPN
ijtc-565	106	22	,	,	PUNCT
ijtc-565	106	23	2020	2020	NUM
ijtc-565	106	24	)	)	PUNCT
ijtc-565	106	25	.	.	PUNCT
ijtc-565	107	1	variables	variable	NOUN
ijtc-565	107	2	measurement	measurement	NOUN
ijtc-565	107	3	are	be	AUX
ijtc-565	107	4	presented	present	VERB
ijtc-565	107	5	in	in	ADP
ijtc-565	107	6	table	table	NOUN
ijtc-565	107	7	1	1	NUM
ijtc-565	107	8	effects	effect	NOUN
ijtc-565	107	9	of	of	ADP
ijtc-565	107	10	corporate	corporate	ADJ
ijtc-565	107	11	governance	governance	NOUN
ijtc-565	107	12	disclosure	disclosure	NOUN
ijtc-565	107	13	on	on	ADP
ijtc-565	107	14	profitability	profitability	NOUN
ijtc-565	107	15	of	of	ADP
ijtc-565	107	16	public	public	ADJ
ijtc-565	107	17	listed	list	VERB
ijtc-565	107	18	firms	firm	NOUN
ijtc-565	107	19	in	in	ADP
ijtc-565	107	20	tanzania	tanzania	PROPN
ijtc-565	107	21	mwenda	mwenda	PROPN
ijtc-565	107	22	and	and	CCONJ
ijtc-565	107	23	ibrahim	ibrahim	PROPN
ijtc-565	107	24	364	364	NUM
ijtc-565	107	25	|	|	ADV
ijtc-565	107	26	ilomata	ilomata	PROPN
ijtc-565	107	27	international	international	ADJ
ijtc-565	107	28	journal	journal	NOUN
ijtc-565	107	29	of	of	ADP
ijtc-565	107	30	tax	tax	PROPN
ijtc-565	107	31	&	&	CCONJ
ijtc-565	107	32	accounting	account	VERB
ijtc-565	107	33	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-565	107	34	table	table	NOUN
ijtc-565	107	35	1	1	NUM
ijtc-565	107	36	:	:	PUNCT
ijtc-565	107	37	variables	variables	PROPN
ijtc-565	107	38	measurement	measurement	NOUN
ijtc-565	107	39	variables	variable	NOUN
ijtc-565	107	40	measurement	measurement	NOUN
ijtc-565	107	41	expected	expect	VERB
ijtc-565	107	42	sign	sign	VERB
ijtc-565	107	43	dependent	dependent	ADJ
ijtc-565	107	44	variable	variable	ADJ
ijtc-565	107	45	return	return	NOUN
ijtc-565	107	46	on	on	ADP
ijtc-565	107	47	asset	asset	NOUN
ijtc-565	107	48	net	net	ADJ
ijtc-565	107	49	profit	profit	NOUN
ijtc-565	107	50	before	before	ADP
ijtc-565	107	51	tax	tax	NOUN
ijtc-565	107	52	divided	divide	VERB
ijtc-565	107	53	by	by	ADP
ijtc-565	107	54	total	total	ADJ
ijtc-565	107	55	assets	asset	NOUN
ijtc-565	107	56	.	.	PUNCT
ijtc-565	108	1	+	+	ADJ
ijtc-565	108	2	/	/	SYM
ijtc-565	108	3	return	return	NOUN
ijtc-565	108	4	on	on	ADP
ijtc-565	108	5	equity	equity	NOUN
ijtc-565	108	6	net	net	ADJ
ijtc-565	108	7	profit	profit	NOUN
ijtc-565	108	8	after	after	ADP
ijtc-565	108	9	tax	tax	NOUN
ijtc-565	108	10	divided	divide	VERB
ijtc-565	108	11	by	by	ADP
ijtc-565	108	12	shareholders	shareholder	NOUN
ijtc-565	108	13	’	'	PUNCT
ijtc-565	108	14	equity	equity	NOUN
ijtc-565	108	15	+	+	NOUN
ijtc-565	108	16	/	/	SYM
ijtc-565	108	17	independent	independent	ADJ
ijtc-565	108	18	variable	variable	ADJ
ijtc-565	108	19	cgi	cgi	NOUN
ijtc-565	108	20	disclosure	disclosure	NOUN
ijtc-565	108	21	it	it	PRON
ijtc-565	108	22	is	be	AUX
ijtc-565	108	23	dichotomous	dichotomous	ADJ
ijtc-565	108	24	i.e.	i.e.	X
ijtc-565	108	25	1	1	NUM
ijtc-565	108	26	for	for	ADP
ijtc-565	108	27	disclosure	disclosure	NOUN
ijtc-565	108	28	and	and	CCONJ
ijtc-565	108	29	0	0	NUM
ijtc-565	108	30	if	if	SCONJ
ijtc-565	108	31	otherwise	otherwise	ADV
ijtc-565	108	32	+	+	NUM
ijtc-565	108	33	control	control	NOUN
ijtc-565	108	34	variables	variable	NOUN
ijtc-565	108	35	firm	firm	ADJ
ijtc-565	108	36	size	size	NOUN
ijtc-565	108	37	natural	natural	ADJ
ijtc-565	108	38	logarithm	logarithm	NOUN
ijtc-565	108	39	of	of	ADP
ijtc-565	108	40	the	the	DET
ijtc-565	108	41	total	total	ADJ
ijtc-565	108	42	assets	asset	NOUN
ijtc-565	108	43	+	+	ADJ
ijtc-565	108	44	/	/	SYM
ijtc-565	108	45	geographical	geographical	ADJ
ijtc-565	108	46	diversification	diversification	NOUN
ijtc-565	108	47	dichotomous	dichotomous	ADJ
ijtc-565	108	48	i.e.	i.e.	X
ijtc-565	108	49	1	1	NUM
ijtc-565	108	50	for	for	ADP
ijtc-565	108	51	diversification	diversification	NOUN
ijtc-565	108	52	and	and	CCONJ
ijtc-565	108	53	0	0	NUM
ijtc-565	108	54	for	for	ADP
ijtc-565	108	55	otherwise	otherwise	ADV
ijtc-565	108	56	+	+	CCONJ
ijtc-565	108	57	firm	firm	ADJ
ijtc-565	108	58	age	age	NOUN
ijtc-565	108	59	number	number	NOUN
ijtc-565	108	60	of	of	ADP
ijtc-565	108	61	years	year	NOUN
ijtc-565	108	62	since	since	SCONJ
ijtc-565	108	63	incorporated	incorporate	VERB
ijtc-565	108	64	till	till	SCONJ
ijtc-565	108	65	the	the	DET
ijtc-565	108	66	period	period	NOUN
ijtc-565	108	67	of	of	ADP
ijtc-565	108	68	study	study	NOUN
ijtc-565	108	69	+	+	NOUN
ijtc-565	108	70	/	/	SYM
ijtc-565	108	71	sales	sale	NOUN
ijtc-565	108	72	growth	growth	NOUN
ijtc-565	108	73	current	current	ADJ
ijtc-565	108	74	year	year	NOUN
ijtc-565	108	75	’s	’s	PART
ijtc-565	108	76	sales	sale	NOUN
ijtc-565	108	77	minus	minus	CCONJ
ijtc-565	108	78	previous	previous	ADJ
ijtc-565	108	79	year	year	NOUN
ijtc-565	108	80	’s	’s	PART
ijtc-565	108	81	sales	sale	NOUN
ijtc-565	108	82	over	over	ADP
ijtc-565	108	83	the	the	DET
ijtc-565	108	84	results	result	NOUN
ijtc-565	108	85	of	of	ADP
ijtc-565	108	86	previous	previous	ADJ
ijtc-565	108	87	year	year	NOUN
ijtc-565	108	88	’s	’s	PART
ijtc-565	108	89	sales	sale	NOUN
ijtc-565	108	90	+	+	CCONJ
ijtc-565	108	91	/	/	SYM
ijtc-565	108	92	note	note	NOUN
ijtc-565	108	93	that	that	SCONJ
ijtc-565	108	94	:	:	PUNCT
ijtc-565	109	1	+	+	PUNCT
ijtc-565	109	2	=	=	NOUN
ijtc-565	109	3	positive	positive	ADJ
ijtc-565	109	4	and	and	CCONJ
ijtc-565	109	5	–	–	PUNCT
ijtc-565	109	6	=	=	PUNCT
ijtc-565	109	7	negative	negative	ADJ
ijtc-565	109	8	source	source	NOUN
ijtc-565	109	9	;	;	PUNCT
ijtc-565	109	10	author	author	NOUN
ijtc-565	109	11	result	result	NOUN
ijtc-565	109	12	and	and	CCONJ
ijtc-565	109	13	discussion	discussion	NOUN
ijtc-565	109	14	descriptive	descriptive	ADJ
ijtc-565	109	15	statistics	statistic	NOUN
ijtc-565	109	16	linking	link	VERB
ijtc-565	109	17	cgi	cgi	NOUN
ijtc-565	109	18	disclosure	disclosure	NOUN
ijtc-565	109	19	and	and	CCONJ
ijtc-565	109	20	firm	firm	ADJ
ijtc-565	109	21	profitability	profitability	NOUN
ijtc-565	109	22	effects	effect	NOUN
ijtc-565	109	23	of	of	ADP
ijtc-565	109	24	cgi	cgi	NOUN
ijtc-565	109	25	disclosure	disclosure	NOUN
ijtc-565	109	26	on	on	ADP
ijtc-565	109	27	firm	firm	ADJ
ijtc-565	109	28	profitability	profitability	NOUN
ijtc-565	109	29	was	be	AUX
ijtc-565	109	30	examined	examine	VERB
ijtc-565	109	31	in	in	ADP
ijtc-565	109	32	this	this	DET
ijtc-565	109	33	research	research	NOUN
ijtc-565	109	34	.	.	PUNCT
ijtc-565	110	1	descriptive	descriptive	ADJ
ijtc-565	110	2	statistics	statistic	NOUN
ijtc-565	110	3	are	be	AUX
ijtc-565	110	4	presented	present	VERB
ijtc-565	110	5	in	in	ADP
ijtc-565	110	6	table	table	NOUN
ijtc-565	110	7	2	2	NUM
ijtc-565	110	8	to	to	PART
ijtc-565	110	9	give	give	VERB
ijtc-565	110	10	an	an	DET
ijtc-565	110	11	overview	overview	NOUN
ijtc-565	110	12	of	of	ADP
ijtc-565	110	13	the	the	DET
ijtc-565	110	14	mean	mean	ADJ
ijtc-565	110	15	,	,	PUNCT
ijtc-565	110	16	minimum	minimum	ADJ
ijtc-565	110	17	,	,	PUNCT
ijtc-565	110	18	maximum	maximum	ADJ
ijtc-565	110	19	and	and	CCONJ
ijtc-565	110	20	standard	standard	ADJ
ijtc-565	110	21	deviations	deviation	NOUN
ijtc-565	110	22	of	of	ADP
ijtc-565	110	23	roa	roa	PROPN
ijtc-565	110	24	,	,	PUNCT
ijtc-565	110	25	roe	roe	NOUN
ijtc-565	110	26	,	,	PUNCT
ijtc-565	110	27	firm	firm	ADJ
ijtc-565	110	28	size	size	NOUN
ijtc-565	110	29	,	,	PUNCT
ijtc-565	110	30	firm	firm	ADJ
ijtc-565	110	31	age	age	NOUN
ijtc-565	110	32	,	,	PUNCT
ijtc-565	110	33	sales	sale	NOUN
ijtc-565	110	34	growth	growth	NOUN
ijtc-565	110	35	and	and	CCONJ
ijtc-565	110	36	geographical	geographical	ADJ
ijtc-565	110	37	diversification	diversification	NOUN
ijtc-565	110	38	.	.	PUNCT
ijtc-565	111	1	table	table	NOUN
ijtc-565	111	2	2	2	NUM
ijtc-565	111	3	:	:	PUNCT
ijtc-565	111	4	descriptive	descriptive	ADJ
ijtc-565	111	5	results	result	NOUN
ijtc-565	111	6	for	for	ADP
ijtc-565	111	7	dependent	dependent	ADJ
ijtc-565	111	8	and	and	CCONJ
ijtc-565	111	9	independent	independent	ADJ
ijtc-565	111	10	variables	variable	NOUN
ijtc-565	111	11	variable	variable	ADJ
ijtc-565	111	12	obs	obs	NOUN
ijtc-565	111	13	mean	mean	VERB
ijtc-565	111	14	std	std	PROPN
ijtc-565	111	15	.	.	PROPN
ijtc-565	112	1	dev	dev	PROPN
ijtc-565	112	2	.	.	PUNCT
ijtc-565	113	1	min	min	PROPN
ijtc-565	113	2	max	max	PROPN
ijtc-565	113	3	skewness	skewness	PROPN
ijtc-565	113	4	kurtosis	kurtosi	VERB
ijtc-565	113	5	roa	roa	PROPN
ijtc-565	113	6	265	265	NUM
ijtc-565	113	7	12.377	12.377	NUM
ijtc-565	113	8	25.214	25.214	NUM
ijtc-565	113	9	-163.772	-163.772	NUM
ijtc-565	113	10	69.260	69.260	NUM
ijtc-565	113	11	-0.739	-0.739	SYM
ijtc-565	113	12	2.603	2.603	NUM
ijtc-565	113	13	roe	roe	NOUN
ijtc-565	113	14	265	265	NUM
ijtc-565	113	15	14.237	14.237	NUM
ijtc-565	113	16	24.304	24.304	NUM
ijtc-565	113	17	-143.832	-143.832	NUM
ijtc-565	113	18	62.460	62.460	NUM
ijtc-565	113	19	-0.238	-0.238	NUM
ijtc-565	113	20	1.401	1.401	NUM
ijtc-565	113	21	cgi	cgi	NOUN
ijtc-565	113	22	265	265	NUM
ijtc-565	113	23	0.680	0.680	NUM
ijtc-565	113	24	0.107	0.107	NUM
ijtc-565	113	25	0.475	0.475	NUM
ijtc-565	113	26	0.875	0.875	NUM
ijtc-565	113	27	0.497	0.497	NUM
ijtc-565	113	28	2.406	2.406	NUM
ijtc-565	113	29	fa	fa	NOUN
ijtc-565	113	30	geog	geog	NOUN
ijtc-565	113	31	diver	diver	VERB
ijtc-565	113	32	265	265	NUM
ijtc-565	113	33	265	265	NUM
ijtc-565	113	34	23.568	23.568	NUM
ijtc-565	113	35	0.619	0.619	NUM
ijtc-565	113	36	17.160	17.160	NUM
ijtc-565	113	37	0.385	0.385	NUM
ijtc-565	113	38	0	0	NUM
ijtc-565	113	39	0	0	NUM
ijtc-565	113	40	69	69	NUM
ijtc-565	113	41	1	1	NUM
ijtc-565	113	42	0.990	0.990	NUM
ijtc-565	113	43	-0.660	-0.660	NUM
ijtc-565	113	44	2.224	2.224	NUM
ijtc-565	113	45	2.657	2.657	NUM
ijtc-565	113	46	fs	fs	ADP
ijtc-565	113	47	265	265	NUM
ijtc-565	113	48	7.696	7.696	NUM
ijtc-565	113	49	1.105	1.105	NUM
ijtc-565	113	50	4.674	4.674	NUM
ijtc-565	113	51	10.138	10.138	NUM
ijtc-565	113	52	-0.219	-0.219	NUM
ijtc-565	113	53	2.284	2.284	NUM
ijtc-565	113	54	sal	sal	NOUN
ijtc-565	113	55	growth	growth	NOUN
ijtc-565	113	56	265	265	NUM
ijtc-565	113	57	0.826	0.826	NUM
ijtc-565	113	58	8.848	8.848	NUM
ijtc-565	113	59	-0.899	-0.899	NOUN
ijtc-565	114	1	97.525	97.525	NUM
ijtc-565	114	2	0.439	0.439	NUM
ijtc-565	114	3	2.310	2.310	NUM
ijtc-565	114	4	source	source	NOUN
ijtc-565	114	5	;	;	PUNCT
ijtc-565	114	6	author	author	NOUN
ijtc-565	114	7	analysis	analysis	NOUN
ijtc-565	114	8	table	table	NOUN
ijtc-565	114	9	2	2	NUM
ijtc-565	114	10	shows	show	VERB
ijtc-565	114	11	that	that	SCONJ
ijtc-565	114	12	the	the	DET
ijtc-565	114	13	average	average	ADJ
ijtc-565	114	14	roa	roa	NOUN
ijtc-565	114	15	was	be	AUX
ijtc-565	114	16	12.38	12.38	NUM
ijtc-565	114	17	%	%	NOUN
ijtc-565	114	18	,	,	PUNCT
ijtc-565	114	19	with	with	ADP
ijtc-565	114	20	a	a	DET
ijtc-565	114	21	minimum	minimum	ADJ
ijtc-565	114	22	loss	loss	NOUN
ijtc-565	114	23	of	of	ADP
ijtc-565	114	24	163.7	163.7	NUM
ijtc-565	114	25	%	%	NOUN
ijtc-565	114	26	and	and	CCONJ
ijtc-565	114	27	a	a	DET
ijtc-565	114	28	maximum	maximum	ADJ
ijtc-565	114	29	profit	profit	NOUN
ijtc-565	114	30	of	of	ADP
ijtc-565	114	31	69.26	69.26	NUM
ijtc-565	114	32	%	%	NOUN
ijtc-565	114	33	.	.	PUNCT
ijtc-565	115	1	roa	roa	PROPN
ijtc-565	115	2	's	's	PART
ijtc-565	115	3	standard	standard	ADJ
ijtc-565	115	4	deviation	deviation	NOUN
ijtc-565	115	5	was	be	AUX
ijtc-565	115	6	25.21	25.21	NUM
ijtc-565	115	7	indicating	indicate	VERB
ijtc-565	115	8	volatility	volatility	NOUN
ijtc-565	115	9	in	in	ADP
ijtc-565	115	10	returns	return	NOUN
ijtc-565	115	11	.	.	PUNCT
ijtc-565	116	1	on	on	ADP
ijtc-565	116	2	average	average	ADJ
ijtc-565	116	3	roe	roe	NOUN
ijtc-565	116	4	was	be	AUX
ijtc-565	116	5	14.2	14.2	NUM
ijtc-565	116	6	%	%	NOUN
ijtc-565	116	7	with	with	ADP
ijtc-565	116	8	a	a	DET
ijtc-565	116	9	minimum	minimum	ADJ
ijtc-565	116	10	loss	loss	NOUN
ijtc-565	116	11	of	of	ADP
ijtc-565	116	12	143.80	143.80	NUM
ijtc-565	116	13	%	%	NOUN
ijtc-565	116	14	and	and	CCONJ
ijtc-565	116	15	a	a	DET
ijtc-565	116	16	maximum	maximum	ADJ
ijtc-565	116	17	return	return	NOUN
ijtc-565	116	18	of	of	ADP
ijtc-565	116	19	62.460	62.460	NUM
ijtc-565	116	20	%	%	NOUN
ijtc-565	116	21	,	,	PUNCT
ijtc-565	116	22	roe	roe	PROPN
ijtc-565	116	23	standard	standard	PROPN
ijtc-565	116	24	deviation	deviation	NOUN
ijtc-565	116	25	was	be	AUX
ijtc-565	116	26	24.3	24.3	NUM
ijtc-565	116	27	indicating	indicate	VERB
ijtc-565	116	28	volatility	volatility	NOUN
ijtc-565	116	29	in	in	ADP
ijtc-565	116	30	returns	return	NOUN
ijtc-565	116	31	.	.	PUNCT
ijtc-565	117	1	disclosure	disclosure	NOUN
ijtc-565	117	2	of	of	ADP
ijtc-565	117	3	cgi	cgi	NOUN
ijtc-565	117	4	averaged	average	VERB
ijtc-565	117	5	at	at	ADP
ijtc-565	117	6	68	68	NUM
ijtc-565	117	7	%	%	NOUN
ijtc-565	117	8	,	,	PUNCT
ijtc-565	117	9	ranging	range	VERB
ijtc-565	117	10	from	from	ADP
ijtc-565	117	11	47.5	47.5	NUM
ijtc-565	117	12	%	%	NOUN
ijtc-565	117	13	to	to	ADP
ijtc-565	117	14	87.5	87.5	NUM
ijtc-565	117	15	%	%	NOUN
ijtc-565	117	16	.	.	PUNCT
ijtc-565	118	1	dse	dse	PROPN
ijtc-565	118	2	-	-	PUNCT
ijtc-565	118	3	listed	list	VERB
ijtc-565	118	4	enterprises	enterprise	NOUN
ijtc-565	118	5	satisfied	satisfy	VERB
ijtc-565	118	6	68	68	NUM
ijtc-565	118	7	%	%	NOUN
ijtc-565	118	8	of	of	ADP
ijtc-565	118	9	cgi	cgi	NOUN
ijtc-565	118	10	disclosure	disclosure	NOUN
ijtc-565	118	11	requirements	requirement	NOUN
ijtc-565	118	12	on	on	ADP
ijtc-565	118	13	average	average	ADJ
ijtc-565	118	14	.	.	PUNCT
ijtc-565	119	1	such	such	ADJ
ijtc-565	119	2	findings	finding	NOUN
ijtc-565	119	3	imply	imply	VERB
ijtc-565	119	4	that	that	SCONJ
ijtc-565	119	5	stakeholders	stakeholder	NOUN
ijtc-565	119	6	did	do	AUX
ijtc-565	119	7	n't	not	PART
ijtc-565	119	8	obtain	obtain	VERB
ijtc-565	119	9	the	the	DET
ijtc-565	119	10	whole	whole	ADJ
ijtc-565	119	11	package	package	NOUN
ijtc-565	119	12	of	of	ADP
ijtc-565	119	13	cgi	cgi	NOUN
ijtc-565	119	14	information	information	NOUN
ijtc-565	119	15	they	they	PRON
ijtc-565	119	16	wanted	want	VERB
ijtc-565	119	17	,	,	PUNCT
ijtc-565	119	18	according	accord	VERB
ijtc-565	119	19	to	to	ADP
ijtc-565	119	20	cmsa	cmsa	PROPN
ijtc-565	119	21	(	(	PUNCT
ijtc-565	119	22	2002	2002	NUM
ijtc-565	119	23	)	)	PUNCT
ijtc-565	119	24	.	.	PUNCT
ijtc-565	120	1	inadequate	inadequate	ADJ
ijtc-565	120	2	cgi	cgi	NOUN
ijtc-565	120	3	effects	effect	NOUN
ijtc-565	120	4	of	of	ADP
ijtc-565	120	5	corporate	corporate	ADJ
ijtc-565	120	6	governance	governance	NOUN
ijtc-565	120	7	disclosure	disclosure	NOUN
ijtc-565	120	8	on	on	ADP
ijtc-565	120	9	profitability	profitability	NOUN
ijtc-565	120	10	of	of	ADP
ijtc-565	120	11	public	public	ADJ
ijtc-565	120	12	listed	list	VERB
ijtc-565	120	13	firms	firm	NOUN
ijtc-565	120	14	in	in	ADP
ijtc-565	120	15	tanzania	tanzania	PROPN
ijtc-565	120	16	mwenda	mwenda	PROPN
ijtc-565	120	17	and	and	CCONJ
ijtc-565	120	18	ibrahim	ibrahim	PROPN
ijtc-565	120	19	365	365	NUM
ijtc-565	120	20	|	|	ADV
ijtc-565	120	21	ilomata	ilomata	VERB
ijtc-565	120	22	international	international	ADJ
ijtc-565	120	23	journal	journal	NOUN
ijtc-565	120	24	of	of	ADP
ijtc-565	120	25	tax	tax	PROPN
ijtc-565	120	26	&	&	CCONJ
ijtc-565	120	27	accounting	accounting	PROPN
ijtc-565	120	28	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-565	120	29	disclosure	disclosure	NOUN
ijtc-565	120	30	may	may	AUX
ijtc-565	120	31	exacerbate	exacerbate	VERB
ijtc-565	120	32	agency	agency	NOUN
ijtc-565	120	33	problems	problem	NOUN
ijtc-565	120	34	and	and	CCONJ
ijtc-565	120	35	affect	affect	VERB
ijtc-565	120	36	stakeholders	stakeholder	NOUN
ijtc-565	120	37	'	'	PART
ijtc-565	120	38	assessments	assessment	NOUN
ijtc-565	120	39	of	of	ADP
ijtc-565	120	40	governance	governance	NOUN
ijtc-565	120	41	quality	quality	NOUN
ijtc-565	120	42	and	and	CCONJ
ijtc-565	120	43	capacity	capacity	NOUN
ijtc-565	120	44	to	to	PART
ijtc-565	120	45	drive	drive	VERB
ijtc-565	120	46	the	the	DET
ijtc-565	120	47	firm	firm	NOUN
ijtc-565	120	48	towards	towards	ADP
ijtc-565	120	49	profitability	profitability	NOUN
ijtc-565	120	50	(	(	PUNCT
ijtc-565	120	51	kemei	kemei	NOUN
ijtc-565	120	52	,	,	PUNCT
ijtc-565	120	53	2017	2017	NUM
ijtc-565	120	54	)	)	PUNCT
ijtc-565	120	55	average	average	ADJ
ijtc-565	120	56	company	company	NOUN
ijtc-565	120	57	age	age	NOUN
ijtc-565	120	58	since	since	SCONJ
ijtc-565	120	59	incorporation	incorporation	NOUN
ijtc-565	120	60	was	be	AUX
ijtc-565	120	61	23	23	NUM
ijtc-565	120	62	years	year	NOUN
ijtc-565	120	63	,	,	PUNCT
ijtc-565	120	64	and	and	CCONJ
ijtc-565	120	65	average	average	ADJ
ijtc-565	120	66	business	business	NOUN
ijtc-565	120	67	size	size	NOUN
ijtc-565	120	68	was	be	AUX
ijtc-565	120	69	7.6	7.6	NUM
ijtc-565	120	70	out	out	ADP
ijtc-565	120	71	of	of	ADP
ijtc-565	120	72	10	10	NUM
ijtc-565	120	73	.	.	PUNCT
ijtc-565	121	1	data	datum	NOUN
ijtc-565	121	2	also	also	ADV
ijtc-565	121	3	showed	show	VERB
ijtc-565	121	4	that	that	SCONJ
ijtc-565	121	5	61.9	61.9	NUM
ijtc-565	121	6	%	%	NOUN
ijtc-565	121	7	of	of	ADP
ijtc-565	121	8	firms	firm	NOUN
ijtc-565	121	9	were	be	AUX
ijtc-565	121	10	geographically	geographically	ADV
ijtc-565	121	11	diverse	diverse	ADJ
ijtc-565	121	12	.	.	PUNCT
ijtc-565	122	1	average	average	ADJ
ijtc-565	122	2	sales	sale	NOUN
ijtc-565	122	3	growth	growth	NOUN
ijtc-565	122	4	of	of	ADP
ijtc-565	122	5	82.6	82.6	NUM
ijtc-565	122	6	%	%	NOUN
ijtc-565	122	7	shows	show	VERB
ijtc-565	122	8	that	that	SCONJ
ijtc-565	122	9	firms	firm	NOUN
ijtc-565	122	10	were	be	AUX
ijtc-565	122	11	stretching	stretch	VERB
ijtc-565	122	12	their	their	PRON
ijtc-565	122	13	selling	selling	NOUN
ijtc-565	122	14	and	and	CCONJ
ijtc-565	122	15	distribution	distribution	NOUN
ijtc-565	122	16	over	over	ADP
ijtc-565	122	17	time	time	NOUN
ijtc-565	122	18	.	.	PUNCT
ijtc-565	123	1	all	all	DET
ijtc-565	123	2	variables	variable	NOUN
ijtc-565	123	3	have	have	VERB
ijtc-565	123	4	skewness	skewness	NOUN
ijtc-565	123	5	values	value	NOUN
ijtc-565	123	6	between	between	ADP
ijtc-565	123	7	0	0	NUM
ijtc-565	123	8	and	and	CCONJ
ijtc-565	123	9	0.9	0.9	NUM
ijtc-565	123	10	and	and	CCONJ
ijtc-565	123	11	kurtosis	kurtosis	VERB
ijtc-565	123	12	values	value	NOUN
ijtc-565	123	13	between	between	ADP
ijtc-565	123	14	1.4	1.4	NUM
ijtc-565	123	15	and	and	CCONJ
ijtc-565	123	16	2.6	2.6	NUM
ijtc-565	123	17	,	,	PUNCT
ijtc-565	123	18	suggesting	suggest	VERB
ijtc-565	123	19	normally	normally	ADV
ijtc-565	123	20	distributed	distribute	VERB
ijtc-565	123	21	data	datum	NOUN
ijtc-565	123	22	with	with	ADP
ijtc-565	123	23	light	light	ADJ
ijtc-565	123	24	tails	tail	NOUN
ijtc-565	123	25	(	(	PUNCT
ijtc-565	123	26	jaume	jaume	PROPN
ijtc-565	123	27	et	et	PROPN
ijtc-565	123	28	al	al	PROPN
ijtc-565	123	29	,	,	PUNCT
ijtc-565	123	30	2020	2020	NUM
ijtc-565	123	31	)	)	PUNCT
ijtc-565	123	32	.	.	PUNCT
ijtc-565	124	1	regression	regression	VERB
ijtc-565	124	2	analysis	analysis	NOUN
ijtc-565	124	3	for	for	ADP
ijtc-565	124	4	cgi	cgi	NOUN
ijtc-565	124	5	disclosure	disclosure	NOUN
ijtc-565	124	6	and	and	CCONJ
ijtc-565	124	7	firm	firm	ADJ
ijtc-565	124	8	profitability	profitability	NOUN
ijtc-565	124	9	.	.	PUNCT
ijtc-565	125	1	in	in	ADP
ijtc-565	125	2	order	order	NOUN
ijtc-565	125	3	to	to	PART
ijtc-565	125	4	assess	assess	VERB
ijtc-565	125	5	the	the	DET
ijtc-565	125	6	nature	nature	NOUN
ijtc-565	125	7	of	of	ADP
ijtc-565	125	8	the	the	DET
ijtc-565	125	9	connection	connection	NOUN
ijtc-565	125	10	that	that	PRON
ijtc-565	125	11	exists	exist	VERB
ijtc-565	125	12	between	between	ADP
ijtc-565	125	13	the	the	DET
ijtc-565	125	14	dependent	dependent	ADJ
ijtc-565	125	15	and	and	CCONJ
ijtc-565	125	16	independent	independent	ADJ
ijtc-565	125	17	variables	variable	NOUN
ijtc-565	125	18	,	,	PUNCT
ijtc-565	125	19	a	a	DET
ijtc-565	125	20	random	random	ADJ
ijtc-565	125	21	effect	effect	NOUN
ijtc-565	125	22	model	model	NOUN
ijtc-565	125	23	was	be	AUX
ijtc-565	125	24	used	use	VERB
ijtc-565	125	25	.	.	PUNCT
ijtc-565	126	1	the	the	DET
ijtc-565	126	2	regression	regression	NOUN
ijtc-565	126	3	was	be	AUX
ijtc-565	126	4	performed	perform	VERB
ijtc-565	126	5	using	use	VERB
ijtc-565	126	6	two	two	NUM
ijtc-565	126	7	different	different	ADJ
ijtc-565	126	8	estimates	estimate	NOUN
ijtc-565	126	9	in	in	ADP
ijtc-565	126	10	order	order	NOUN
ijtc-565	126	11	to	to	PART
ijtc-565	126	12	assess	assess	VERB
ijtc-565	126	13	whether	whether	SCONJ
ijtc-565	126	14	or	or	CCONJ
ijtc-565	126	15	not	not	PART
ijtc-565	126	16	the	the	DET
ijtc-565	126	17	findings	finding	NOUN
ijtc-565	126	18	were	be	AUX
ijtc-565	126	19	consisten	consisten	VERB
ijtc-565	126	20	.	.	PUNCT
ijtc-565	127	1	the	the	DET
ijtc-565	127	2	outcomes	outcome	NOUN
ijtc-565	127	3	of	of	ADP
ijtc-565	127	4	the	the	DET
ijtc-565	127	5	regression	regression	NOUN
ijtc-565	127	6	analysis	analysis	NOUN
ijtc-565	127	7	are	be	AUX
ijtc-565	127	8	shown	show	VERB
ijtc-565	127	9	in	in	ADP
ijtc-565	127	10	tables	table	NOUN
ijtc-565	127	11	3	3	NUM
ijtc-565	127	12	and	and	CCONJ
ijtc-565	127	13	4	4	NUM
ijtc-565	127	14	,	,	PUNCT
ijtc-565	127	15	respectively	respectively	ADV
ijtc-565	127	16	.	.	PUNCT
ijtc-565	127	17	table	table	NOUN
ijtc-565	127	18	3	3	NUM
ijtc-565	127	19	:	:	PUNCT
ijtc-565	127	20	corporate	corporate	ADJ
ijtc-565	127	21	governance	governance	NOUN
ijtc-565	127	22	disclosure	disclosure	NOUN
ijtc-565	127	23	and	and	CCONJ
ijtc-565	127	24	firm	firm	ADJ
ijtc-565	127	25	profitability	profitability	NOUN
ijtc-565	127	26	(	(	PUNCT
ijtc-565	127	27	roa	roa	NOUN
ijtc-565	127	28	)	)	PUNCT
ijtc-565	127	29	variables	variable	NOUN
ijtc-565	127	30	(	(	PUNCT
ijtc-565	127	31	1	1	NUM
ijtc-565	127	32	)	)	PUNCT
ijtc-565	127	33	(	(	PUNCT
ijtc-565	127	34	2	2	X
ijtc-565	127	35	)	)	PUNCT
ijtc-565	127	36	roa	roa	NOUN
ijtc-565	127	37	roa	roa	PROPN
ijtc-565	127	38	corporate	corporate	ADJ
ijtc-565	127	39	governance	governance	NOUN
ijtc-565	127	40	disclosure	disclosure	NOUN
ijtc-565	127	41	161.8623	161.8623	NUM
ijtc-565	127	42	*	*	NOUN
ijtc-565	127	43	*	*	PUNCT
ijtc-565	127	44	*	*	NOUN
ijtc-565	127	45	179.7050	179.7050	NUM
ijtc-565	127	46	*	*	PUNCT
ijtc-565	127	47	*	*	PUNCT
ijtc-565	127	48	*	*	PUNCT
ijtc-565	127	49	(	(	PUNCT
ijtc-565	127	50	58.611	58.611	NUM
ijtc-565	127	51	)	)	PUNCT
ijtc-565	127	52	(	(	PUNCT
ijtc-565	127	53	58.844	58.844	NUM
ijtc-565	127	54	)	)	PUNCT
ijtc-565	127	55	firm	firm	ADJ
ijtc-565	127	56	size	size	NOUN
ijtc-565	127	57	3.3019	3.3019	NUM
ijtc-565	127	58	*	*	NOUN
ijtc-565	127	59	*	*	PUNCT
ijtc-565	127	60	(	(	PUNCT
ijtc-565	127	61	1.383	1.383	NUM
ijtc-565	127	62	)	)	PUNCT
ijtc-565	127	63	firm	firm	ADJ
ijtc-565	127	64	age	age	NOUN
ijtc-565	127	65	1.4024	1.4024	NUM
ijtc-565	127	66	*	*	PUNCT
ijtc-565	127	67	*	*	PUNCT
ijtc-565	127	68	*	*	PUNCT
ijtc-565	127	69	(	(	PUNCT
ijtc-565	127	70	0.393	0.393	NUM
ijtc-565	127	71	)	)	PUNCT
ijtc-565	127	72	geographical	geographical	ADJ
ijtc-565	127	73	diversification	diversification	NOUN
ijtc-565	127	74	13.7440	13.7440	NUM
ijtc-565	127	75	*	*	SYM
ijtc-565	127	76	*	*	PUNCT
ijtc-565	127	77	(	(	PUNCT
ijtc-565	127	78	6.344	6.344	NUM
ijtc-565	127	79	)	)	PUNCT
ijtc-565	127	80	sales	sale	NOUN
ijtc-565	127	81	growth	growth	NOUN
ijtc-565	127	82	1.0549	1.0549	NUM
ijtc-565	127	83	*	*	PUNCT
ijtc-565	127	84	*	*	PUNCT
ijtc-565	127	85	*	*	PUNCT
ijtc-565	128	1	1.0554	1.0554	NUM
ijtc-565	128	2	*	*	PUNCT
ijtc-565	128	3	*	*	PUNCT
ijtc-565	128	4	*	*	PUNCT
ijtc-565	128	5	(	(	PUNCT
ijtc-565	128	6	0.125	0.125	NUM
ijtc-565	128	7	)	)	PUNCT
ijtc-565	128	8	(	(	PUNCT
ijtc-565	128	9	0.124	0.124	NUM
ijtc-565	128	10	)	)	PUNCT
ijtc-565	128	11	firm	firm	ADJ
ijtc-565	128	12	dummy	dummy	ADJ
ijtc-565	128	13	time	time	NOUN
ijtc-565	128	14	dummy	dummy	NOUN
ijtc-565	129	1	yes	yes	INTJ
ijtc-565	130	1	yes	yes	INTJ
ijtc-565	131	1	yes	yes	INTJ
ijtc-565	131	2	yes	yes	INTJ
ijtc-565	131	3	constant	constant	ADJ
ijtc-565	131	4	-130.9321	-130.9321	NOUN
ijtc-565	131	5	*	*	NOUN
ijtc-565	131	6	*	*	PUNCT
ijtc-565	131	7	*	*	PUNCT
ijtc-565	131	8	-119.2496	-119.2496	VERB
ijtc-565	131	9	*	*	PUNCT
ijtc-565	131	10	*	*	PUNCT
ijtc-565	131	11	*	*	PUNCT
ijtc-565	131	12	(	(	PUNCT
ijtc-565	131	13	40.938	40.938	NUM
ijtc-565	131	14	)	)	PUNCT
ijtc-565	131	15	(	(	PUNCT
ijtc-565	131	16	41.144	41.144	NUM
ijtc-565	131	17	)	)	PUNCT
ijtc-565	131	18	observations	observation	NOUN
ijtc-565	131	19	265	265	NUM
ijtc-565	131	20	265	265	NUM
ijtc-565	131	21	standard	standard	ADJ
ijtc-565	131	22	errors	error	NOUN
ijtc-565	131	23	in	in	ADP
ijtc-565	131	24	parentheses	parenthesis	NOUN
ijtc-565	131	25	key	key	ADJ
ijtc-565	131	26	:	:	PUNCT
ijtc-565	131	27	*	*	PUNCT
ijtc-565	131	28	significant	significant	ADJ
ijtc-565	131	29	at	at	ADP
ijtc-565	131	30	10	10	NUM
ijtc-565	131	31	%	%	NOUN
ijtc-565	131	32	,	,	PUNCT
ijtc-565	131	33	*	*	PUNCT
ijtc-565	131	34	*	*	PUNCT
ijtc-565	131	35	significant	significant	ADJ
ijtc-565	131	36	at	at	ADP
ijtc-565	131	37	5	5	NUM
ijtc-565	131	38	%	%	NOUN
ijtc-565	131	39	,	,	PUNCT
ijtc-565	131	40	*	*	PUNCT
ijtc-565	131	41	*	*	PUNCT
ijtc-565	131	42	*	*	PUNCT
ijtc-565	131	43	significant	significant	ADJ
ijtc-565	131	44	at	at	ADP
ijtc-565	131	45	1	1	NUM
ijtc-565	131	46	%	%	NOUN
ijtc-565	131	47	source	source	NOUN
ijtc-565	131	48	;	;	PUNCT
ijtc-565	131	49	author	author	NOUN
ijtc-565	131	50	analysis	analysis	NOUN
ijtc-565	131	51	cgi	cgi	PROPN
ijtc-565	131	52	disclosure	disclosure	NOUN
ijtc-565	131	53	had	have	VERB
ijtc-565	131	54	a	a	DET
ijtc-565	131	55	positive	positive	ADJ
ijtc-565	131	56	and	and	CCONJ
ijtc-565	131	57	statistically	statistically	ADV
ijtc-565	131	58	significant	significant	ADJ
ijtc-565	131	59	effect	effect	NOUN
ijtc-565	131	60	on	on	ADP
ijtc-565	131	61	roa	roa	PROPN
ijtc-565	131	62	in	in	ADP
ijtc-565	131	63	all	all	DET
ijtc-565	131	64	two	two	NUM
ijtc-565	131	65	estimations	estimation	NOUN
ijtc-565	131	66	as	as	SCONJ
ijtc-565	131	67	seen	see	VERB
ijtc-565	131	68	in	in	ADP
ijtc-565	131	69	table	table	NOUN
ijtc-565	131	70	3	3	NUM
ijtc-565	131	71	.	.	PUNCT
ijtc-565	132	1	these	these	DET
ijtc-565	132	2	findings	finding	NOUN
ijtc-565	132	3	are	be	AUX
ijtc-565	132	4	similar	similar	ADJ
ijtc-565	132	5	to	to	ADP
ijtc-565	132	6	those	those	PRON
ijtc-565	132	7	of	of	ADP
ijtc-565	132	8	(	(	PUNCT
ijtc-565	132	9	panchasara	panchasara	NOUN
ijtc-565	132	10	&	&	CCONJ
ijtc-565	132	11	bharadia	bharadia	PROPN
ijtc-565	132	12	,	,	PUNCT
ijtc-565	132	13	2013	2013	NUM
ijtc-565	132	14	)	)	PUNCT
ijtc-565	132	15	and	and	CCONJ
ijtc-565	132	16	(	(	PUNCT
ijtc-565	132	17	herbert	herbert	PROPN
ijtc-565	132	18	&	&	CCONJ
ijtc-565	132	19	agwor	agwor	PROPN
ijtc-565	132	20	,	,	PUNCT
ijtc-565	132	21	2021	2021	NUM
ijtc-565	132	22	)	)	PUNCT
ijtc-565	132	23	who	who	PRON
ijtc-565	132	24	also	also	ADV
ijtc-565	132	25	concluded	conclude	VERB
ijtc-565	132	26	that	that	SCONJ
ijtc-565	132	27	corporate	corporate	ADJ
ijtc-565	132	28	governance	governance	NOUN
ijtc-565	132	29	disclosure	disclosure	NOUN
ijtc-565	132	30	positively	positively	ADV
ijtc-565	132	31	affected	affect	VERB
ijtc-565	132	32	roa	roa	NOUN
ijtc-565	132	33	of	of	ADP
ijtc-565	132	34	firms	firm	NOUN
ijtc-565	132	35	they	they	PRON
ijtc-565	132	36	studied	study	VERB
ijtc-565	132	37	.	.	PUNCT
ijtc-565	133	1	the	the	DET
ijtc-565	133	2	results	result	NOUN
ijtc-565	133	3	contradicts	contradict	VERB
ijtc-565	133	4	those	those	PRON
ijtc-565	133	5	of	of	ADP
ijtc-565	133	6	(	(	PUNCT
ijtc-565	133	7	harisa	harisa	NOUN
ijtc-565	133	8	et	et	PROPN
ijtc-565	133	9	al	al	PROPN
ijtc-565	133	10	.	.	PROPN
ijtc-565	133	11	,	,	PUNCT
ijtc-565	133	12	2019	2019	NUM
ijtc-565	133	13	)	)	PUNCT
ijtc-565	133	14	and	and	CCONJ
ijtc-565	133	15	(	(	PUNCT
ijtc-565	133	16	lishenga	lishenga	PROPN
ijtc-565	133	17	&	&	CCONJ
ijtc-565	133	18	mbaka	mbaka	PROPN
ijtc-565	133	19	,	,	PUNCT
ijtc-565	133	20	2008	2008	NUM
ijtc-565	133	21	)	)	PUNCT
ijtc-565	133	22	who	who	PRON
ijtc-565	133	23	failed	fail	VERB
ijtc-565	133	24	to	to	PART
ijtc-565	133	25	establish	establish	VERB
ijtc-565	133	26	any	any	DET
ijtc-565	133	27	significant	significant	ADJ
ijtc-565	133	28	effect	effect	NOUN
ijtc-565	133	29	of	of	ADP
ijtc-565	133	30	cgi	cgi	NOUN
ijtc-565	133	31	disclosure	disclosure	NOUN
ijtc-565	133	32	on	on	ADP
ijtc-565	133	33	roa	roa	PROPN
ijtc-565	133	34	.	.	PUNCT
ijtc-565	134	1	cgi	cgi	PROPN
ijtc-565	134	2	disclosure	disclosure	NOUN
ijtc-565	134	3	proved	prove	VERB
ijtc-565	134	4	to	to	PART
ijtc-565	134	5	have	have	VERB
ijtc-565	134	6	significant	significant	ADJ
ijtc-565	134	7	positive	positive	ADJ
ijtc-565	134	8	effect	effect	NOUN
ijtc-565	134	9	on	on	ADP
ijtc-565	134	10	roa	roa	PROPN
ijtc-565	134	11	in	in	ADP
ijtc-565	134	12	all	all	DET
ijtc-565	134	13	two	two	NUM
ijtc-565	134	14	models	model	NOUN
ijtc-565	134	15	,	,	PUNCT
ijtc-565	134	16	even	even	ADV
ijtc-565	134	17	when	when	SCONJ
ijtc-565	134	18	specific	specific	ADJ
ijtc-565	134	19	control	control	NOUN
ijtc-565	134	20	variables	variable	NOUN
ijtc-565	134	21	were	be	AUX
ijtc-565	134	22	removed	remove	VERB
ijtc-565	134	23	,	,	PUNCT
ijtc-565	134	24	indicating	indicate	VERB
ijtc-565	134	25	that	that	SCONJ
ijtc-565	134	26	the	the	DET
ijtc-565	134	27	results	result	NOUN
ijtc-565	134	28	are	be	AUX
ijtc-565	134	29	robust	robust	ADJ
ijtc-565	134	30	.	.	PUNCT
ijtc-565	135	1	these	these	DET
ijtc-565	135	2	results	result	NOUN
ijtc-565	135	3	supports	support	VERB
ijtc-565	135	4	the	the	DET
ijtc-565	135	5	stakeholders	stakeholder	NOUN
ijtc-565	135	6	’	'	PUNCT
ijtc-565	135	7	theory	theory	NOUN
ijtc-565	135	8	which	which	PRON
ijtc-565	135	9	proposes	propose	VERB
ijtc-565	135	10	that	that	DET
ijtc-565	135	11	firm	firm	NOUN
ijtc-565	135	12	’s	’s	PART
ijtc-565	135	13	effective	effective	ADJ
ijtc-565	135	14	existence	existence	NOUN
ijtc-565	135	15	is	be	AUX
ijtc-565	135	16	linked	link	VERB
ijtc-565	135	17	to	to	ADP
ijtc-565	135	18	its	its	PRON
ijtc-565	135	19	ability	ability	NOUN
ijtc-565	135	20	to	to	PART
ijtc-565	135	21	satisfy	satisfy	VERB
ijtc-565	135	22	the	the	DET
ijtc-565	135	23	interest	interest	NOUN
ijtc-565	135	24	of	of	ADP
ijtc-565	135	25	stakeholders	stakeholder	NOUN
ijtc-565	135	26	,	,	PUNCT
ijtc-565	135	27	by	by	ADP
ijtc-565	135	28	doing	do	VERB
ijtc-565	135	29	an	an	DET
ijtc-565	135	30	activity	activity	NOUN
ijtc-565	135	31	that	that	PRON
ijtc-565	135	32	enhances	enhance	VERB
ijtc-565	135	33	firm	firm	ADJ
ijtc-565	135	34	’s	’s	PART
ijtc-565	135	35	roa	roa	NOUN
ijtc-565	135	36	that	that	DET
ijtc-565	135	37	notion	notion	NOUN
ijtc-565	135	38	is	be	AUX
ijtc-565	135	39	reinforced	reinforce	VERB
ijtc-565	135	40	as	as	ADP
ijtc-565	135	41	profitability	profitability	NOUN
ijtc-565	135	42	is	be	AUX
ijtc-565	135	43	the	the	DET
ijtc-565	135	44	main	main	ADJ
ijtc-565	135	45	interest	interest	NOUN
ijtc-565	135	46	of	of	ADP
ijtc-565	135	47	investors	investor	NOUN
ijtc-565	135	48	and	and	CCONJ
ijtc-565	135	49	lenders	lender	NOUN
ijtc-565	135	50	(	(	PUNCT
ijtc-565	135	51	lado	lado	NOUN
ijtc-565	135	52	-	-	PUNCT
ijtc-565	135	53	sestayo	sestayo	PROPN
ijtc-565	135	54	&	&	CCONJ
ijtc-565	135	55	vivel	vivel	NOUN
ijtc-565	135	56	-	-	PUNCT
ijtc-565	135	57	búa	búa	PROPN
ijtc-565	135	58	,	,	PUNCT
ijtc-565	135	59	2019	2019	NUM
ijtc-565	135	60	)	)	PUNCT
ijtc-565	135	61	.	.	PUNCT
ijtc-565	136	1	interviews	interview	NOUN
ijtc-565	136	2	with	with	ADP
ijtc-565	136	3	some	some	DET
ijtc-565	136	4	key	key	ADJ
ijtc-565	136	5	informants	informant	NOUN
ijtc-565	136	6	(	(	PUNCT
ijtc-565	136	7	kis	kis	PROPN
ijtc-565	136	8	)	)	PUNCT
ijtc-565	136	9	were	be	AUX
ijtc-565	136	10	conducted	conduct	VERB
ijtc-565	136	11	in	in	ADP
ijtc-565	136	12	order	order	NOUN
ijtc-565	136	13	to	to	PART
ijtc-565	136	14	gain	gain	VERB
ijtc-565	136	15	a	a	DET
ijtc-565	136	16	more	more	ADJ
ijtc-565	136	17	in	in	ADP
ijtc-565	136	18	-	-	PUNCT
ijtc-565	136	19	depth	depth	NOUN
ijtc-565	136	20	and	and	CCONJ
ijtc-565	136	21	crystal	crystal	NOUN
ijtc-565	136	22	clear	clear	ADJ
ijtc-565	136	23	image	image	NOUN
ijtc-565	136	24	of	of	ADP
ijtc-565	136	25	the	the	DET
ijtc-565	136	26	connection	connection	NOUN
ijtc-565	136	27	between	between	ADP
ijtc-565	136	28	cgi	cgi	PROPN
ijtc-565	136	29	disclosure	disclosure	NOUN
ijtc-565	136	30	and	and	CCONJ
ijtc-565	136	31	roa	roa	NOUN
ijtc-565	136	32	.	.	PUNCT
ijtc-565	137	1	the	the	DET
ijtc-565	137	2	perceptions	perception	NOUN
ijtc-565	137	3	that	that	PRON
ijtc-565	137	4	were	be	AUX
ijtc-565	137	5	gathered	gather	VERB
ijtc-565	137	6	from	from	ADP
ijtc-565	137	7	their	their	PRON
ijtc-565	137	8	point	point	NOUN
ijtc-565	137	9	of	of	ADP
ijtc-565	137	10	view	view	NOUN
ijtc-565	137	11	suggested	suggest	VERB
ijtc-565	137	12	that	that	SCONJ
ijtc-565	137	13	cgi	cgi	PROPN
ijtc-565	137	14	disclosure	disclosure	NOUN
ijtc-565	137	15	makes	make	VERB
ijtc-565	137	16	stakeholders	stakeholder	NOUN
ijtc-565	137	17	more	more	ADJ
ijtc-565	137	18	effects	effect	NOUN
ijtc-565	137	19	of	of	ADP
ijtc-565	137	20	corporate	corporate	ADJ
ijtc-565	137	21	governance	governance	NOUN
ijtc-565	137	22	disclosure	disclosure	NOUN
ijtc-565	137	23	on	on	ADP
ijtc-565	137	24	profitability	profitability	NOUN
ijtc-565	137	25	of	of	ADP
ijtc-565	137	26	public	public	ADJ
ijtc-565	137	27	listed	list	VERB
ijtc-565	137	28	firms	firm	NOUN
ijtc-565	137	29	in	in	ADP
ijtc-565	137	30	tanzania	tanzania	PROPN
ijtc-565	137	31	mwenda	mwenda	PROPN
ijtc-565	137	32	and	and	CCONJ
ijtc-565	137	33	ibrahim	ibrahim	PROPN
ijtc-565	137	34	366	366	NUM
ijtc-565	137	35	|	|	ADV
ijtc-565	137	36	ilomata	ilomata	PROPN
ijtc-565	137	37	international	international	ADJ
ijtc-565	137	38	journal	journal	NOUN
ijtc-565	137	39	of	of	ADP
ijtc-565	137	40	tax	tax	PROPN
ijtc-565	137	41	&	&	CCONJ
ijtc-565	137	42	accounting	accounting	PROPN
ijtc-565	137	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-565	137	44	likely	likely	ADJ
ijtc-565	137	45	to	to	PART
ijtc-565	137	46	have	have	VERB
ijtc-565	137	47	faith	faith	NOUN
ijtc-565	137	48	in	in	ADP
ijtc-565	137	49	the	the	DET
ijtc-565	137	50	corporation	corporation	NOUN
ijtc-565	137	51	's	's	PART
ijtc-565	137	52	governance	governance	NOUN
ijtc-565	137	53	practices	practice	NOUN
ijtc-565	137	54	which	which	PRON
ijtc-565	137	55	enhances	enhance	VERB
ijtc-565	137	56	roa	roa	NOUN
ijtc-565	137	57	.	.	PUNCT
ijtc-565	138	1	through	through	ADP
ijtc-565	138	2	the	the	DET
ijtc-565	138	3	disclosure	disclosure	NOUN
ijtc-565	138	4	of	of	ADP
ijtc-565	138	5	cgi	cgi	NOUN
ijtc-565	138	6	,	,	PUNCT
ijtc-565	138	7	all	all	DET
ijtc-565	138	8	parties	party	NOUN
ijtc-565	138	9	concerned	concern	VERB
ijtc-565	138	10	have	have	VERB
ijtc-565	138	11	the	the	DET
ijtc-565	138	12	impression	impression	NOUN
ijtc-565	138	13	that	that	SCONJ
ijtc-565	138	14	those	those	PRON
ijtc-565	138	15	in	in	ADP
ijtc-565	138	16	charge	charge	NOUN
ijtc-565	138	17	of	of	ADP
ijtc-565	138	18	governance	governance	NOUN
ijtc-565	138	19	are	be	AUX
ijtc-565	138	20	acting	act	VERB
ijtc-565	138	21	appropriately	appropriately	ADV
ijtc-565	138	22	and	and	CCONJ
ijtc-565	138	23	making	make	VERB
ijtc-565	138	24	sound	sound	ADJ
ijtc-565	138	25	judgments	judgment	NOUN
ijtc-565	138	26	with	with	ADP
ijtc-565	138	27	regard	regard	NOUN
ijtc-565	138	28	to	to	ADP
ijtc-565	138	29	the	the	DET
ijtc-565	138	30	appropriate	appropriate	ADJ
ijtc-565	138	31	use	use	NOUN
ijtc-565	138	32	of	of	ADP
ijtc-565	138	33	available	available	ADJ
ijtc-565	138	34	resources	resource	NOUN
ijtc-565	138	35	.	.	PUNCT
ijtc-565	139	1	during	during	ADP
ijtc-565	139	2	the	the	DET
ijtc-565	139	3	course	course	NOUN
ijtc-565	139	4	of	of	ADP
ijtc-565	139	5	the	the	DET
ijtc-565	139	6	interviews	interview	NOUN
ijtc-565	139	7	,	,	PUNCT
ijtc-565	139	8	one	one	NUM
ijtc-565	139	9	of	of	ADP
ijtc-565	139	10	the	the	DET
ijtc-565	139	11	managers	manager	NOUN
ijtc-565	139	12	of	of	ADP
ijtc-565	139	13	the	the	DET
ijtc-565	139	14	company	company	NOUN
ijtc-565	139	15	mentioned	mention	VERB
ijtc-565	139	16	that	that	SCONJ
ijtc-565	139	17	;	;	PUNCT
ijtc-565	139	18	“	"	PUNCT
ijtc-565	139	19	cgi	cgi	NOUN
ijtc-565	139	20	disclosure	disclosure	NOUN
ijtc-565	139	21	inspires	inspire	VERB
ijtc-565	139	22	confidence	confidence	NOUN
ijtc-565	139	23	among	among	ADP
ijtc-565	139	24	stakeholders	stakeholder	NOUN
ijtc-565	139	25	as	as	SCONJ
ijtc-565	139	26	it	it	PRON
ijtc-565	139	27	portrays	portray	VERB
ijtc-565	139	28	a	a	DET
ijtc-565	139	29	glimpse	glimpse	NOUN
ijtc-565	139	30	of	of	ADP
ijtc-565	139	31	atmosphere	atmosphere	NOUN
ijtc-565	139	32	of	of	ADP
ijtc-565	139	33	the	the	DET
ijtc-565	139	34	system	system	NOUN
ijtc-565	139	35	of	of	ADP
ijtc-565	139	36	rules	rule	NOUN
ijtc-565	139	37	and	and	CCONJ
ijtc-565	139	38	standards	standard	NOUN
ijtc-565	139	39	that	that	PRON
ijtc-565	139	40	govern	govern	VERB
ijtc-565	139	41	our	our	PRON
ijtc-565	139	42	company	company	NOUN
ijtc-565	139	43	's	's	PART
ijtc-565	139	44	operations	operation	NOUN
ijtc-565	139	45	and	and	CCONJ
ijtc-565	139	46	align	align	VERB
ijtc-565	139	47	the	the	DET
ijtc-565	139	48	interests	interest	NOUN
ijtc-565	139	49	of	of	ADP
ijtc-565	139	50	our	our	PRON
ijtc-565	139	51	stakeholders	stakeholder	NOUN
ijtc-565	139	52	.	.	PUNCT
ijtc-565	140	1	the	the	DET
ijtc-565	140	2	disclosure	disclosure	NOUN
ijtc-565	140	3	also	also	ADV
ijtc-565	140	4	gives	give	VERB
ijtc-565	140	5	an	an	DET
ijtc-565	140	6	indication	indication	NOUN
ijtc-565	140	7	of	of	ADP
ijtc-565	140	8	good	good	ADJ
ijtc-565	140	9	corporate	corporate	ADJ
ijtc-565	140	10	governance	governance	NOUN
ijtc-565	140	11	procedures	procedure	NOUN
ijtc-565	140	12	and	and	CCONJ
ijtc-565	140	13	ethical	ethical	ADJ
ijtc-565	140	14	business	business	NOUN
ijtc-565	140	15	practices	practice	NOUN
ijtc-565	140	16	which	which	PRON
ijtc-565	140	17	contribute	contribute	VERB
ijtc-565	140	18	to	to	ADP
ijtc-565	140	19	financial	financial	ADJ
ijtc-565	140	20	viability	viability	NOUN
ijtc-565	140	21	.	.	PUNCT
ijtc-565	141	1	i	i	PRON
ijtc-565	141	2	remember	remember	VERB
ijtc-565	141	3	receiving	receive	VERB
ijtc-565	141	4	a	a	DET
ijtc-565	141	5	phone	phone	NOUN
ijtc-565	141	6	call	call	NOUN
ijtc-565	141	7	from	from	ADP
ijtc-565	141	8	a	a	DET
ijtc-565	141	9	non	non	ADJ
ijtc-565	141	10	-	-	NOUN
ijtc-565	141	11	investor	investor	NOUN
ijtc-565	141	12	who	who	PRON
ijtc-565	141	13	was	be	AUX
ijtc-565	141	14	impressed	impress	VERB
ijtc-565	141	15	by	by	ADP
ijtc-565	141	16	the	the	DET
ijtc-565	141	17	fact	fact	NOUN
ijtc-565	141	18	that	that	SCONJ
ijtc-565	141	19	our	our	PRON
ijtc-565	141	20	top	top	ADJ
ijtc-565	141	21	10	10	NUM
ijtc-565	141	22	disclosed	disclose	VERB
ijtc-565	141	23	shareholders	shareholder	NOUN
ijtc-565	141	24	were	be	AUX
ijtc-565	141	25	75	75	NUM
ijtc-565	141	26	percent	percent	NOUN
ijtc-565	141	27	tanzanians	tanzanian	NOUN
ijtc-565	141	28	,	,	PUNCT
ijtc-565	141	29	and	and	CCONJ
ijtc-565	141	30	he	he	PRON
ijtc-565	141	31	clearly	clearly	ADV
ijtc-565	141	32	stated	state	VERB
ijtc-565	141	33	that	that	SCONJ
ijtc-565	141	34	he	he	PRON
ijtc-565	141	35	would	would	AUX
ijtc-565	141	36	continue	continue	VERB
ijtc-565	141	37	to	to	PART
ijtc-565	141	38	buy	buy	VERB
ijtc-565	141	39	our	our	PRON
ijtc-565	141	40	products	product	NOUN
ijtc-565	141	41	in	in	ADP
ijtc-565	141	42	order	order	NOUN
ijtc-565	141	43	to	to	PART
ijtc-565	141	44	support	support	VERB
ijtc-565	141	45	his	his	PRON
ijtc-565	141	46	fellow	fellow	ADJ
ijtc-565	141	47	countrymen	countryman	NOUN
ijtc-565	141	48	.	.	PUNCT
ijtc-565	142	1	you	you	PRON
ijtc-565	142	2	can	can	AUX
ijtc-565	142	3	only	only	ADV
ijtc-565	142	4	imagine	imagine	VERB
ijtc-565	142	5	the	the	DET
ijtc-565	142	6	number	number	NOUN
ijtc-565	142	7	of	of	ADP
ijtc-565	142	8	people	people	NOUN
ijtc-565	142	9	who	who	PRON
ijtc-565	142	10	feel	feel	VERB
ijtc-565	142	11	the	the	DET
ijtc-565	142	12	same	same	ADJ
ijtc-565	142	13	way	way	NOUN
ijtc-565	142	14	.	.	PUNCT
ijtc-565	143	1	in	in	ADP
ijtc-565	143	2	the	the	DET
ijtc-565	143	3	end	end	NOUN
ijtc-565	143	4	,	,	PUNCT
ijtc-565	143	5	i	i	PRON
ijtc-565	143	6	am	be	AUX
ijtc-565	143	7	certain	certain	ADJ
ijtc-565	143	8	that	that	SCONJ
ijtc-565	143	9	cgi	cgi	PROPN
ijtc-565	143	10	disclosure	disclosure	NOUN
ijtc-565	143	11	will	will	AUX
ijtc-565	143	12	have	have	VERB
ijtc-565	143	13	a	a	DET
ijtc-565	143	14	positive	positive	ADJ
ijtc-565	143	15	impact	impact	NOUN
ijtc-565	143	16	on	on	ADP
ijtc-565	143	17	firm	firm	NOUN
ijtc-565	143	18	's	's	PART
ijtc-565	143	19	roa	roa	NOUN
ijtc-565	143	20	”	"	PUNCT
ijtc-565	143	21	(	(	PUNCT
ijtc-565	143	22	firm	firm	ADJ
ijtc-565	143	23	manager	manager	NOUN
ijtc-565	143	24	)	)	PUNCT
ijtc-565	143	25	table	table	NOUN
ijtc-565	143	26	:	:	PUNCT
ijtc-565	143	27	corporate	corporate	ADJ
ijtc-565	143	28	governance	governance	NOUN
ijtc-565	143	29	disclosure	disclosure	NOUN
ijtc-565	143	30	and	and	CCONJ
ijtc-565	143	31	firm	firm	ADJ
ijtc-565	143	32	profitability	profitability	NOUN
ijtc-565	143	33	(	(	PUNCT
ijtc-565	143	34	roe	roe	NOUN
ijtc-565	143	35	)	)	PUNCT
ijtc-565	143	36	(	(	PUNCT
ijtc-565	143	37	1	1	X
ijtc-565	143	38	)	)	PUNCT
ijtc-565	143	39	(	(	PUNCT
ijtc-565	143	40	2	2	X
ijtc-565	143	41	)	)	PUNCT
ijtc-565	143	42	variables	variable	NOUN
ijtc-565	143	43	roe	roe	PROPN
ijtc-565	143	44	roe	roe	PROPN
ijtc-565	143	45	corporate	corporate	ADJ
ijtc-565	143	46	governance	governance	NOUN
ijtc-565	143	47	disclosure	disclosure	NOUN
ijtc-565	143	48	50.3829	50.3829	NUM
ijtc-565	143	49	*	*	PUNCT
ijtc-565	143	50	*	*	PUNCT
ijtc-565	144	1	47.1304	47.1304	NUM
ijtc-565	144	2	*	*	PUNCT
ijtc-565	144	3	*	*	PUNCT
ijtc-565	144	4	(	(	PUNCT
ijtc-565	144	5	21.801	21.801	NUM
ijtc-565	144	6	)	)	PUNCT
ijtc-565	144	7	(	(	PUNCT
ijtc-565	144	8	21.765	21.765	NUM
ijtc-565	144	9	)	)	PUNCT
ijtc-565	144	10	firm	firm	ADJ
ijtc-565	144	11	size	size	NOUN
ijtc-565	144	12	6.1361	6.1361	NUM
ijtc-565	144	13	*	*	PUNCT
ijtc-565	144	14	*	*	PUNCT
ijtc-565	144	15	*	*	PUNCT
ijtc-565	144	16	(	(	PUNCT
ijtc-565	144	17	1.564	1.564	NUM
ijtc-565	144	18	)	)	PUNCT
ijtc-565	144	19	firm	firm	ADJ
ijtc-565	144	20	age	age	NOUN
ijtc-565	144	21	1.8139	1.8139	NUM
ijtc-565	144	22	*	*	PUNCT
ijtc-565	144	23	*	*	PUNCT
ijtc-565	144	24	*	*	PUNCT
ijtc-565	144	25	(	(	PUNCT
ijtc-565	144	26	0.456	0.456	NUM
ijtc-565	144	27	)	)	PUNCT
ijtc-565	144	28	geographical	geographical	ADJ
ijtc-565	144	29	diversification	diversification	NOUN
ijtc-565	144	30	14.1474	14.1474	NUM
ijtc-565	144	31	*	*	PUNCT
ijtc-565	144	32	*	*	PUNCT
ijtc-565	144	33	*	*	PUNCT
ijtc-565	144	34	(	(	PUNCT
ijtc-565	144	35	5.492	5.492	NUM
ijtc-565	144	36	)	)	PUNCT
ijtc-565	144	37	sales	sale	NOUN
ijtc-565	144	38	growth	growth	NOUN
ijtc-565	144	39	1.1506	1.1506	NUM
ijtc-565	144	40	*	*	PUNCT
ijtc-565	144	41	*	*	PUNCT
ijtc-565	144	42	*	*	PUNCT
ijtc-565	145	1	1.1460	1.1460	NUM
ijtc-565	145	2	*	*	PUNCT
ijtc-565	145	3	*	*	PUNCT
ijtc-565	145	4	*	*	PUNCT
ijtc-565	145	5	(	(	PUNCT
ijtc-565	145	6	0.213	0.213	NUM
ijtc-565	145	7	)	)	PUNCT
ijtc-565	145	8	(	(	PUNCT
ijtc-565	145	9	0.213	0.213	NUM
ijtc-565	145	10	)	)	PUNCT
ijtc-565	145	11	constant	constant	ADJ
ijtc-565	145	12	-45.5764	-45.5764	PUNCT
ijtc-565	145	13	*	*	NOUN
ijtc-565	145	14	*	*	PUNCT
ijtc-565	145	15	-42.0979	-42.0979	PROPN
ijtc-565	145	16	*	*	NOUN
ijtc-565	145	17	*	*	PUNCT
ijtc-565	145	18	(	(	PUNCT
ijtc-565	145	19	18.705	18.705	NUM
ijtc-565	145	20	)	)	PUNCT
ijtc-565	145	21	(	(	PUNCT
ijtc-565	145	22	18.728	18.728	NUM
ijtc-565	145	23	)	)	PUNCT
ijtc-565	145	24	observations	observation	NOUN
ijtc-565	145	25	265	265	NUM
ijtc-565	145	26	265	265	NUM
ijtc-565	145	27	standard	standard	ADJ
ijtc-565	145	28	errors	error	NOUN
ijtc-565	145	29	in	in	ADP
ijtc-565	145	30	parentheses	parenthesis	NOUN
ijtc-565	145	31	key	key	ADJ
ijtc-565	145	32	:	:	PUNCT
ijtc-565	145	33	*	*	PUNCT
ijtc-565	145	34	significant	significant	ADJ
ijtc-565	145	35	at	at	ADP
ijtc-565	145	36	10	10	NUM
ijtc-565	145	37	%	%	NOUN
ijtc-565	145	38	,	,	PUNCT
ijtc-565	145	39	*	*	PUNCT
ijtc-565	145	40	*	*	PUNCT
ijtc-565	145	41	significant	significant	ADJ
ijtc-565	145	42	at	at	ADP
ijtc-565	145	43	5	5	NUM
ijtc-565	145	44	%	%	NOUN
ijtc-565	145	45	,	,	PUNCT
ijtc-565	145	46	*	*	PUNCT
ijtc-565	145	47	*	*	PUNCT
ijtc-565	145	48	*	*	PUNCT
ijtc-565	145	49	significant	significant	ADJ
ijtc-565	145	50	at	at	ADP
ijtc-565	145	51	1	1	NUM
ijtc-565	145	52	%	%	NOUN
ijtc-565	145	53	source	source	NOUN
ijtc-565	145	54	;	;	PUNCT
ijtc-565	145	55	author	author	NOUN
ijtc-565	145	56	analysis	analysis	NOUN
ijtc-565	145	57	cgi	cgi	PROPN
ijtc-565	145	58	disclosure	disclosure	NOUN
ijtc-565	145	59	had	have	AUX
ijtc-565	145	60	a	a	DET
ijtc-565	145	61	positive	positive	ADJ
ijtc-565	145	62	and	and	CCONJ
ijtc-565	145	63	statistically	statistically	ADV
ijtc-565	145	64	significant	significant	ADJ
ijtc-565	145	65	effect	effect	NOUN
ijtc-565	145	66	on	on	ADP
ijtc-565	145	67	roe	roe	NOUN
ijtc-565	145	68	in	in	ADP
ijtc-565	145	69	all	all	DET
ijtc-565	145	70	two	two	NUM
ijtc-565	145	71	estimations	estimation	NOUN
ijtc-565	145	72	as	as	SCONJ
ijtc-565	145	73	seen	see	VERB
ijtc-565	145	74	in	in	ADP
ijtc-565	145	75	table	table	NOUN
ijtc-565	145	76	3	3	NUM
ijtc-565	145	77	.	.	PUNCT
ijtc-565	146	1	these	these	DET
ijtc-565	146	2	findings	finding	NOUN
ijtc-565	146	3	are	be	AUX
ijtc-565	146	4	similar	similar	ADJ
ijtc-565	146	5	to	to	ADP
ijtc-565	146	6	those	those	PRON
ijtc-565	146	7	of	of	ADP
ijtc-565	146	8	(	(	PUNCT
ijtc-565	146	9	kaur	kaur	PROPN
ijtc-565	146	10	&	&	CCONJ
ijtc-565	146	11	vij	vij	PROPN
ijtc-565	146	12	,	,	PUNCT
ijtc-565	146	13	2017	2017	NUM
ijtc-565	146	14	;	;	PUNCT
ijtc-565	146	15	assenga	assenga	PROPN
ijtc-565	146	16	et	et	PROPN
ijtc-565	146	17	al	al	PROPN
ijtc-565	146	18	,	,	PUNCT
ijtc-565	146	19	2018	2018	NUM
ijtc-565	146	20	)	)	PUNCT
ijtc-565	146	21	who	who	PRON
ijtc-565	146	22	also	also	ADV
ijtc-565	146	23	concluded	conclude	VERB
ijtc-565	146	24	that	that	SCONJ
ijtc-565	146	25	corporate	corporate	ADJ
ijtc-565	146	26	governance	governance	NOUN
ijtc-565	146	27	disclosure	disclosure	NOUN
ijtc-565	146	28	positively	positively	ADV
ijtc-565	146	29	affected	affect	VERB
ijtc-565	146	30	roe	roe	NOUN
ijtc-565	146	31	of	of	ADP
ijtc-565	146	32	firms	firm	NOUN
ijtc-565	146	33	they	they	PRON
ijtc-565	146	34	studied	study	VERB
ijtc-565	146	35	.	.	PUNCT
ijtc-565	147	1	the	the	DET
ijtc-565	147	2	results	result	NOUN
ijtc-565	147	3	contradicts	contradict	VERB
ijtc-565	147	4	those	those	PRON
ijtc-565	147	5	of	of	ADP
ijtc-565	147	6	who	who	PRON
ijtc-565	147	7	failed	fail	VERB
ijtc-565	147	8	to	to	PART
ijtc-565	147	9	establish	establish	VERB
ijtc-565	147	10	any	any	DET
ijtc-565	147	11	significant	significant	ADJ
ijtc-565	147	12	effect	effect	NOUN
ijtc-565	147	13	of	of	ADP
ijtc-565	147	14	cgi	cgi	NOUN
ijtc-565	147	15	disclosure	disclosure	NOUN
ijtc-565	147	16	on	on	ADP
ijtc-565	147	17	roe	roe	PROPN
ijtc-565	147	18	(	(	PUNCT
ijtc-565	147	19	buallay	buallay	NOUN
ijtc-565	147	20	et	et	PROPN
ijtc-565	147	21	al	al	PROPN
ijtc-565	147	22	.	.	PROPN
ijtc-565	147	23	,	,	PUNCT
ijtc-565	147	24	2017	2017	NUM
ijtc-565	147	25	;	;	PUNCT
ijtc-565	147	26	khanifah	khanifah	NOUN
ijtc-565	147	27	et	et	PROPN
ijtc-565	147	28	al	al	PROPN
ijtc-565	147	29	.	.	PROPN
ijtc-565	147	30	,	,	PUNCT
ijtc-565	147	31	2020	2020	NUM
ijtc-565	147	32	)	)	PUNCT
ijtc-565	147	33	.	.	PUNCT
ijtc-565	148	1	cgi	cgi	PROPN
ijtc-565	148	2	disclosure	disclosure	NOUN
ijtc-565	148	3	proved	prove	VERB
ijtc-565	148	4	to	to	PART
ijtc-565	148	5	have	have	VERB
ijtc-565	148	6	significant	significant	ADJ
ijtc-565	148	7	positive	positive	ADJ
ijtc-565	148	8	effect	effect	NOUN
ijtc-565	148	9	on	on	ADP
ijtc-565	148	10	roe	roe	NOUN
ijtc-565	148	11	in	in	ADP
ijtc-565	148	12	all	all	DET
ijtc-565	148	13	two	two	NUM
ijtc-565	148	14	models	model	NOUN
ijtc-565	148	15	,	,	PUNCT
ijtc-565	148	16	even	even	ADV
ijtc-565	148	17	when	when	SCONJ
ijtc-565	148	18	specific	specific	ADJ
ijtc-565	148	19	control	control	NOUN
ijtc-565	148	20	variables	variable	NOUN
ijtc-565	148	21	were	be	AUX
ijtc-565	148	22	removed	remove	VERB
ijtc-565	148	23	,	,	PUNCT
ijtc-565	148	24	indicating	indicate	VERB
ijtc-565	148	25	that	that	SCONJ
ijtc-565	148	26	the	the	DET
ijtc-565	148	27	results	result	NOUN
ijtc-565	148	28	are	be	AUX
ijtc-565	148	29	robust	robust	ADJ
ijtc-565	148	30	.	.	PUNCT
ijtc-565	149	1	these	these	DET
ijtc-565	149	2	results	result	NOUN
ijtc-565	149	3	supports	support	VERB
ijtc-565	149	4	the	the	DET
ijtc-565	149	5	stakeholders	stakeholder	NOUN
ijtc-565	149	6	’	'	PUNCT
ijtc-565	149	7	theory	theory	NOUN
ijtc-565	149	8	which	which	PRON
ijtc-565	149	9	proposes	propose	VERB
ijtc-565	149	10	that	that	DET
ijtc-565	149	11	firm	firm	NOUN
ijtc-565	149	12	’s	’s	PART
ijtc-565	149	13	effective	effective	ADJ
ijtc-565	149	14	existence	existence	NOUN
ijtc-565	149	15	is	be	AUX
ijtc-565	149	16	linked	link	VERB
ijtc-565	149	17	to	to	ADP
ijtc-565	149	18	its	its	PRON
ijtc-565	149	19	ability	ability	NOUN
ijtc-565	149	20	to	to	PART
ijtc-565	149	21	satisfy	satisfy	VERB
ijtc-565	149	22	the	the	DET
ijtc-565	149	23	interest	interest	NOUN
ijtc-565	149	24	of	of	ADP
ijtc-565	149	25	stakeholders	stakeholder	NOUN
ijtc-565	149	26	,	,	PUNCT
ijtc-565	149	27	when	when	SCONJ
ijtc-565	149	28	cgi	cgi	NOUN
ijtc-565	149	29	disclosure	disclosure	NOUN
ijtc-565	149	30	is	be	AUX
ijtc-565	149	31	linked	link	VERB
ijtc-565	149	32	to	to	ADP
ijtc-565	149	33	positive	positive	ADJ
ijtc-565	149	34	roe	roe	NOUN
ijtc-565	149	35	enhancement	enhancement	NOUN
ijtc-565	149	36	it	it	PRON
ijtc-565	149	37	indicates	indicate	VERB
ijtc-565	149	38	that	that	SCONJ
ijtc-565	149	39	the	the	DET
ijtc-565	149	40	firm	firm	NOUN
ijtc-565	149	41	has	have	AUX
ijtc-565	149	42	made	make	VERB
ijtc-565	149	43	effective	effective	ADJ
ijtc-565	149	44	use	use	NOUN
ijtc-565	149	45	of	of	ADP
ijtc-565	149	46	the	the	DET
ijtc-565	149	47	monies	monie	NOUN
ijtc-565	149	48	that	that	PRON
ijtc-565	149	49	has	have	AUX
ijtc-565	149	50	been	be	AUX
ijtc-565	149	51	invested	invest	VERB
ijtc-565	149	52	by	by	ADP
ijtc-565	149	53	shareholders	shareholder	NOUN
ijtc-565	149	54	and	and	CCONJ
ijtc-565	149	55	is	be	AUX
ijtc-565	149	56	able	able	ADJ
ijtc-565	149	57	to	to	PART
ijtc-565	149	58	offer	offer	VERB
ijtc-565	149	59	investors	investor	NOUN
ijtc-565	149	60	with	with	ADP
ijtc-565	149	61	considerable	considerable	ADJ
ijtc-565	149	62	profits	profit	NOUN
ijtc-565	149	63	at	at	ADP
ijtc-565	149	64	the	the	DET
ijtc-565	149	65	present	present	ADJ
ijtc-565	149	66	time	time	NOUN
ijtc-565	149	67	.	.	PUNCT
ijtc-565	150	1	by	by	ADP
ijtc-565	150	2	engaging	engage	VERB
ijtc-565	150	3	in	in	ADP
ijtc-565	150	4	activities	activity	NOUN
ijtc-565	150	5	that	that	PRON
ijtc-565	150	6	improve	improve	VERB
ijtc-565	150	7	the	the	DET
ijtc-565	150	8	roe	roe	NOUN
ijtc-565	150	9	of	of	ADP
ijtc-565	150	10	the	the	DET
ijtc-565	150	11	company	company	NOUN
ijtc-565	150	12	,	,	PUNCT
ijtc-565	150	13	investors	investor	NOUN
ijtc-565	150	14	’	’	PART
ijtc-565	150	15	primary	primary	ADJ
ijtc-565	150	16	interest	interest	NOUN
ijtc-565	150	17	in	in	ADP
ijtc-565	150	18	profitability	profitability	NOUN
ijtc-565	150	19	is	be	AUX
ijtc-565	150	20	reinforced	reinforce	VERB
ijtc-565	150	21	.	.	PUNCT
ijtc-565	151	1	(	(	PUNCT
ijtc-565	151	2	lado	lado	NOUN
ijtc-565	151	3	-	-	PUNCT
ijtc-565	151	4	sestayo	sestayo	PROPN
ijtc-565	151	5	&	&	CCONJ
ijtc-565	151	6	vivel	vivel	NOUN
ijtc-565	151	7	-	-	PUNCT
ijtc-565	151	8	búa	búa	PROPN
ijtc-565	151	9	,	,	PUNCT
ijtc-565	151	10	2019	2019	NUM
ijtc-565	151	11	)	)	PUNCT
ijtc-565	151	12	.	.	PUNCT
ijtc-565	152	1	interviews	interview	NOUN
ijtc-565	152	2	with	with	ADP
ijtc-565	152	3	key	key	ADJ
ijtc-565	152	4	informants	informant	NOUN
ijtc-565	152	5	(	(	PUNCT
ijtc-565	152	6	kis	kis	PROPN
ijtc-565	152	7	)	)	PUNCT
ijtc-565	152	8	were	be	AUX
ijtc-565	152	9	also	also	ADV
ijtc-565	152	10	carried	carry	VERB
ijtc-565	152	11	out	out	ADP
ijtc-565	152	12	to	to	PART
ijtc-565	152	13	obtain	obtain	VERB
ijtc-565	152	14	their	their	PRON
ijtc-565	152	15	perspective	perspective	NOUN
ijtc-565	152	16	of	of	ADP
ijtc-565	152	17	the	the	DET
ijtc-565	152	18	effects	effect	NOUN
ijtc-565	152	19	of	of	ADP
ijtc-565	152	20	cgi	cgi	NOUN
ijtc-565	152	21	disclosure	disclosure	NOUN
ijtc-565	152	22	on	on	ADP
ijtc-565	152	23	roe	roe	PROPN
ijtc-565	152	24	.	.	PUNCT
ijtc-565	153	1	according	accord	VERB
ijtc-565	153	2	to	to	ADP
ijtc-565	153	3	the	the	DET
ijtc-565	153	4	opinions	opinion	NOUN
ijtc-565	153	5	that	that	PRON
ijtc-565	153	6	were	be	AUX
ijtc-565	153	7	obtained	obtain	VERB
ijtc-565	153	8	from	from	ADP
ijtc-565	153	9	their	their	PRON
ijtc-565	153	10	perspective	perspective	NOUN
ijtc-565	153	11	,	,	PUNCT
ijtc-565	153	12	cgi	cgi	PROPN
ijtc-565	153	13	disclosure	disclosure	NOUN
ijtc-565	153	14	makes	make	VERB
ijtc-565	153	15	shareholders	shareholder	NOUN
ijtc-565	153	16	more	more	ADJ
ijtc-565	153	17	to	to	PART
ijtc-565	153	18	believe	believe	VERB
ijtc-565	153	19	in	in	ADP
ijtc-565	153	20	the	the	DET
ijtc-565	153	21	governance	governance	NOUN
ijtc-565	153	22	procedures	procedure	NOUN
ijtc-565	153	23	of	of	ADP
ijtc-565	153	24	effects	effect	NOUN
ijtc-565	153	25	of	of	ADP
ijtc-565	153	26	corporate	corporate	ADJ
ijtc-565	153	27	governance	governance	NOUN
ijtc-565	153	28	disclosure	disclosure	NOUN
ijtc-565	153	29	on	on	ADP
ijtc-565	153	30	profitability	profitability	NOUN
ijtc-565	153	31	of	of	ADP
ijtc-565	153	32	public	public	ADJ
ijtc-565	153	33	listed	list	VERB
ijtc-565	153	34	firms	firm	NOUN
ijtc-565	153	35	in	in	ADP
ijtc-565	153	36	tanzania	tanzania	PROPN
ijtc-565	153	37	mwenda	mwenda	PROPN
ijtc-565	153	38	and	and	CCONJ
ijtc-565	153	39	ibrahim	ibrahim	PROPN
ijtc-565	153	40	367	367	NUM
ijtc-565	153	41	|	|	ADV
ijtc-565	153	42	ilomata	ilomata	PROPN
ijtc-565	153	43	international	international	ADJ
ijtc-565	153	44	journal	journal	NOUN
ijtc-565	153	45	of	of	ADP
ijtc-565	153	46	tax	tax	PROPN
ijtc-565	153	47	&	&	CCONJ
ijtc-565	153	48	accounting	account	VERB
ijtc-565	153	49	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-565	153	50	the	the	DET
ijtc-565	153	51	firm	firm	NOUN
ijtc-565	153	52	and	and	CCONJ
ijtc-565	153	53	consider	consider	VERB
ijtc-565	153	54	their	their	PRON
ijtc-565	153	55	investments	investment	NOUN
ijtc-565	153	56	to	to	PART
ijtc-565	153	57	be	be	AUX
ijtc-565	153	58	in	in	ADP
ijtc-565	153	59	safe	safe	ADJ
ijtc-565	153	60	hands	hand	NOUN
ijtc-565	153	61	.	.	PUNCT
ijtc-565	154	1	by	by	ADP
ijtc-565	154	2	disclosing	disclose	VERB
ijtc-565	154	3	cgi	cgi	NOUN
ijtc-565	154	4	,	,	PUNCT
ijtc-565	154	5	all	all	DET
ijtc-565	154	6	parties	party	NOUN
ijtc-565	154	7	concerned	concern	VERB
ijtc-565	154	8	have	have	VERB
ijtc-565	154	9	the	the	DET
ijtc-565	154	10	assumption	assumption	NOUN
ijtc-565	154	11	that	that	SCONJ
ijtc-565	154	12	the	the	DET
ijtc-565	154	13	management	management	NOUN
ijtc-565	154	14	is	be	AUX
ijtc-565	154	15	behaving	behave	VERB
ijtc-565	154	16	appropriately	appropriately	ADV
ijtc-565	154	17	and	and	CCONJ
ijtc-565	154	18	making	make	VERB
ijtc-565	154	19	sound	sound	ADJ
ijtc-565	154	20	judgments	judgment	NOUN
ijtc-565	154	21	with	with	ADP
ijtc-565	154	22	regard	regard	NOUN
ijtc-565	154	23	to	to	ADP
ijtc-565	154	24	the	the	DET
ijtc-565	154	25	appropriate	appropriate	ADJ
ijtc-565	154	26	use	use	NOUN
ijtc-565	154	27	of	of	ADP
ijtc-565	154	28	the	the	DET
ijtc-565	154	29	invested	invest	VERB
ijtc-565	154	30	equity	equity	NOUN
ijtc-565	154	31	.	.	PUNCT
ijtc-565	155	1	this	this	PRON
ijtc-565	155	2	gives	give	VERB
ijtc-565	155	3	the	the	DET
ijtc-565	155	4	impression	impression	NOUN
ijtc-565	155	5	that	that	SCONJ
ijtc-565	155	6	those	those	PRON
ijtc-565	155	7	in	in	ADP
ijtc-565	155	8	charge	charge	NOUN
ijtc-565	155	9	of	of	ADP
ijtc-565	155	10	governance	governance	NOUN
ijtc-565	155	11	are	be	AUX
ijtc-565	155	12	appropriately	appropriately	ADV
ijtc-565	155	13	using	use	VERB
ijtc-565	155	14	available	available	ADJ
ijtc-565	155	15	resources	resource	NOUN
ijtc-565	155	16	which	which	PRON
ijtc-565	155	17	ultimately	ultimately	ADV
ijtc-565	155	18	enhances	enhance	VERB
ijtc-565	155	19	firm	firm	NOUN
ijtc-565	155	20	's	's	PART
ijtc-565	155	21	roe	roe	NOUN
ijtc-565	155	22	.	.	PUNCT
ijtc-565	156	1	in	in	ADP
ijtc-565	156	2	the	the	DET
ijtc-565	156	3	process	process	NOUN
ijtc-565	156	4	of	of	ADP
ijtc-565	156	5	conducting	conduct	VERB
ijtc-565	156	6	the	the	DET
ijtc-565	156	7	interviews	interview	NOUN
ijtc-565	156	8	,	,	PUNCT
ijtc-565	156	9	one	one	NUM
ijtc-565	156	10	of	of	ADP
ijtc-565	156	11	the	the	DET
ijtc-565	156	12	employee	employee	NOUN
ijtc-565	156	13	from	from	ADP
ijtc-565	156	14	capital	capital	NOUN
ijtc-565	156	15	market	market	NOUN
ijtc-565	156	16	regulatory	regulatory	ADJ
ijtc-565	156	17	authority	authority	NOUN
ijtc-565	156	18	stated	state	VERB
ijtc-565	156	19	that	that	SCONJ
ijtc-565	156	20	“	"	PUNCT
ijtc-565	156	21	our	our	PRON
ijtc-565	156	22	primary	primary	ADJ
ijtc-565	156	23	goal	goal	NOUN
ijtc-565	156	24	as	as	ADP
ijtc-565	156	25	a	a	DET
ijtc-565	156	26	regulatory	regulatory	ADJ
ijtc-565	156	27	body	body	NOUN
ijtc-565	156	28	is	be	AUX
ijtc-565	156	29	to	to	PART
ijtc-565	156	30	safeguard	safeguard	VERB
ijtc-565	156	31	the	the	DET
ijtc-565	156	32	interests	interest	NOUN
ijtc-565	156	33	of	of	ADP
ijtc-565	156	34	the	the	DET
ijtc-565	156	35	firm	firm	NOUN
ijtc-565	156	36	's	's	PART
ijtc-565	156	37	shareholders	shareholder	NOUN
ijtc-565	156	38	.	.	PUNCT
ijtc-565	157	1	every	every	DET
ijtc-565	157	2	firm	firm	NOUN
ijtc-565	157	3	that	that	PRON
ijtc-565	157	4	wants	want	VERB
ijtc-565	157	5	to	to	PART
ijtc-565	157	6	go	go	VERB
ijtc-565	157	7	public	public	ADJ
ijtc-565	157	8	on	on	ADP
ijtc-565	157	9	the	the	DET
ijtc-565	157	10	stock	stock	NOUN
ijtc-565	157	11	market	market	NOUN
ijtc-565	157	12	must	must	AUX
ijtc-565	157	13	comply	comply	VERB
ijtc-565	157	14	with	with	ADP
ijtc-565	157	15	the	the	DET
ijtc-565	157	16	disclosure	disclosure	NOUN
ijtc-565	157	17	requirements	requirement	NOUN
ijtc-565	157	18	,	,	PUNCT
ijtc-565	157	19	which	which	PRON
ijtc-565	157	20	is	be	AUX
ijtc-565	157	21	an	an	DET
ijtc-565	157	22	absolute	absolute	ADJ
ijtc-565	157	23	must	must	NOUN
ijtc-565	157	24	.	.	PUNCT
ijtc-565	158	1	shareholders	shareholder	NOUN
ijtc-565	158	2	may	may	AUX
ijtc-565	158	3	have	have	VERB
ijtc-565	158	4	a	a	DET
ijtc-565	158	5	better	well	ADJ
ijtc-565	158	6	understanding	understanding	NOUN
ijtc-565	158	7	of	of	ADP
ijtc-565	158	8	a	a	DET
ijtc-565	158	9	company	company	NOUN
ijtc-565	158	10	's	's	PART
ijtc-565	158	11	operational	operational	ADJ
ijtc-565	158	12	structure	structure	NOUN
ijtc-565	158	13	when	when	SCONJ
ijtc-565	158	14	the	the	DET
ijtc-565	158	15	cgi	cgi	NOUN
ijtc-565	158	16	is	be	AUX
ijtc-565	158	17	disclosed	disclose	VERB
ijtc-565	158	18	in	in	ADP
ijtc-565	158	19	the	the	DET
ijtc-565	158	20	financial	financial	ADJ
ijtc-565	158	21	reports	report	NOUN
ijtc-565	158	22	.	.	PUNCT
ijtc-565	159	1	shareholder	shareholder	NOUN
ijtc-565	159	2	satisfaction	satisfaction	NOUN
ijtc-565	159	3	increases	increase	VERB
ijtc-565	159	4	when	when	SCONJ
ijtc-565	159	5	they	they	PRON
ijtc-565	159	6	know	know	VERB
ijtc-565	159	7	which	which	PRON
ijtc-565	159	8	individuals	individual	NOUN
ijtc-565	159	9	have	have	VERB
ijtc-565	159	10	power	power	NOUN
ijtc-565	159	11	to	to	PART
ijtc-565	159	12	operate	operate	VERB
ijtc-565	159	13	the	the	DET
ijtc-565	159	14	organization	organization	NOUN
ijtc-565	159	15	on	on	ADP
ijtc-565	159	16	their	their	PRON
ijtc-565	159	17	behalf	behalf	NOUN
ijtc-565	159	18	and	and	CCONJ
ijtc-565	159	19	which	which	PRON
ijtc-565	159	20	individuals	individual	NOUN
ijtc-565	159	21	are	be	AUX
ijtc-565	159	22	responsible	responsible	ADJ
ijtc-565	159	23	for	for	ADP
ijtc-565	159	24	how	how	SCONJ
ijtc-565	159	25	an	an	DET
ijtc-565	159	26	organization	organization	NOUN
ijtc-565	159	27	's	's	PART
ijtc-565	159	28	personnel	personnel	NOUN
ijtc-565	159	29	act	act	NOUN
ijtc-565	159	30	and	and	CCONJ
ijtc-565	159	31	perform	perform	VERB
ijtc-565	159	32	.	.	PUNCT
ijtc-565	160	1	in	in	ADP
ijtc-565	160	2	essence	essence	NOUN
ijtc-565	160	3	strong	strong	ADJ
ijtc-565	160	4	cgi	cgi	NOUN
ijtc-565	160	5	framework	framework	NOUN
ijtc-565	160	6	provides	provide	VERB
ijtc-565	160	7	for	for	ADP
ijtc-565	160	8	effective	effective	ADJ
ijtc-565	160	9	and	and	CCONJ
ijtc-565	160	10	efficient	efficient	ADJ
ijtc-565	160	11	operations	operation	NOUN
ijtc-565	160	12	which	which	PRON
ijtc-565	160	13	contributes	contribute	VERB
ijtc-565	160	14	towards	towards	ADP
ijtc-565	160	15	firm	firm	NOUN
ijtc-565	160	16	's	's	PART
ijtc-565	160	17	roe	roe	NOUN
ijtc-565	160	18	,	,	PUNCT
ijtc-565	160	19	thus	thus	ADV
ijtc-565	160	20	a	a	DET
ijtc-565	160	21	disclosure	disclosure	NOUN
ijtc-565	160	22	is	be	AUX
ijtc-565	160	23	paramount	paramount	ADJ
ijtc-565	160	24	”	"	PUNCT
ijtc-565	160	25	(	(	PUNCT
ijtc-565	160	26	cmsa	cmsa	NOUN
ijtc-565	160	27	representative	representative	NOUN
ijtc-565	160	28	)	)	PUNCT
ijtc-565	160	29	conclusion	conclusion	NOUN
ijtc-565	160	30	according	accord	VERB
ijtc-565	160	31	to	to	ADP
ijtc-565	160	32	the	the	DET
ijtc-565	160	33	findings	finding	NOUN
ijtc-565	160	34	of	of	ADP
ijtc-565	160	35	this	this	DET
ijtc-565	160	36	research	research	NOUN
ijtc-565	160	37	,	,	PUNCT
ijtc-565	160	38	a	a	DET
ijtc-565	160	39	significant	significant	ADJ
ijtc-565	160	40	portion	portion	NOUN
ijtc-565	160	41	of	of	ADP
ijtc-565	160	42	companies	company	NOUN
ijtc-565	160	43	who	who	PRON
ijtc-565	160	44	are	be	AUX
ijtc-565	160	45	listed	list	VERB
ijtc-565	160	46	on	on	ADP
ijtc-565	160	47	the	the	DET
ijtc-565	160	48	dse	dse	PROPN
ijtc-565	160	49	make	make	VERB
ijtc-565	160	50	public	public	ADJ
ijtc-565	160	51	disclosures	disclosure	NOUN
ijtc-565	160	52	of	of	ADP
ijtc-565	160	53	cgi	cgi	NOUN
ijtc-565	160	54	information	information	NOUN
ijtc-565	160	55	.	.	PUNCT
ijtc-565	161	1	disclosures	disclosure	NOUN
ijtc-565	161	2	of	of	ADP
ijtc-565	161	3	this	this	DET
ijtc-565	161	4	kind	kind	NOUN
ijtc-565	161	5	are	be	AUX
ijtc-565	161	6	probably	probably	ADV
ijtc-565	161	7	made	make	VERB
ijtc-565	161	8	with	with	ADP
ijtc-565	161	9	the	the	DET
ijtc-565	161	10	intention	intention	NOUN
ijtc-565	161	11	of	of	ADP
ijtc-565	161	12	ensuring	ensure	VERB
ijtc-565	161	13	compliance	compliance	NOUN
ijtc-565	161	14	with	with	ADP
ijtc-565	161	15	regulatory	regulatory	ADJ
ijtc-565	161	16	obligations	obligation	NOUN
ijtc-565	161	17	and	and	CCONJ
ijtc-565	161	18	of	of	ADP
ijtc-565	161	19	boosting	boost	VERB
ijtc-565	161	20	the	the	DET
ijtc-565	161	21	trust	trust	NOUN
ijtc-565	161	22	of	of	ADP
ijtc-565	161	23	the	the	DET
ijtc-565	161	24	firm	firm	NOUN
ijtc-565	161	25	's	's	PART
ijtc-565	161	26	many	many	ADJ
ijtc-565	161	27	different	different	ADJ
ijtc-565	161	28	stakeholders	stakeholder	NOUN
ijtc-565	161	29	.	.	PUNCT
ijtc-565	162	1	results	result	NOUN
ijtc-565	162	2	also	also	ADV
ijtc-565	162	3	revealed	reveal	VERB
ijtc-565	162	4	that	that	SCONJ
ijtc-565	162	5	cgi	cgi	PROPN
ijtc-565	162	6	disclosures	disclosure	NOUN
ijtc-565	162	7	had	have	VERB
ijtc-565	162	8	a	a	DET
ijtc-565	162	9	positive	positive	ADJ
ijtc-565	162	10	and	and	CCONJ
ijtc-565	162	11	significant	significant	ADJ
ijtc-565	162	12	effect	effect	NOUN
ijtc-565	162	13	on	on	ADP
ijtc-565	162	14	the	the	DET
ijtc-565	162	15	profitability	profitability	NOUN
ijtc-565	162	16	of	of	ADP
ijtc-565	162	17	public	public	ADJ
ijtc-565	162	18	listed	list	VERB
ijtc-565	162	19	firms	firm	NOUN
ijtc-565	162	20	.	.	PUNCT
ijtc-565	163	1	since	since	SCONJ
ijtc-565	163	2	the	the	DET
ijtc-565	163	3	disclosures	disclosure	NOUN
ijtc-565	163	4	affect	affect	VERB
ijtc-565	163	5	profitability	profitability	NOUN
ijtc-565	163	6	then	then	ADV
ijtc-565	163	7	there	there	PRON
ijtc-565	163	8	is	be	VERB
ijtc-565	163	9	a	a	DET
ijtc-565	163	10	need	need	NOUN
ijtc-565	163	11	to	to	PART
ijtc-565	163	12	develop	develop	VERB
ijtc-565	163	13	necessary	necessary	ADJ
ijtc-565	163	14	measures	measure	NOUN
ijtc-565	163	15	which	which	PRON
ijtc-565	163	16	will	will	AUX
ijtc-565	163	17	mandate	mandate	VERB
ijtc-565	163	18	that	that	DET
ijtc-565	163	19	good	good	ADJ
ijtc-565	163	20	corporate	corporate	ADJ
ijtc-565	163	21	governance	governance	NOUN
ijtc-565	163	22	procedures	procedure	NOUN
ijtc-565	163	23	and	and	CCONJ
ijtc-565	163	24	disclosures	disclosure	NOUN
ijtc-565	163	25	should	should	AUX
ijtc-565	163	26	be	be	AUX
ijtc-565	163	27	implemented	implement	VERB
ijtc-565	163	28	in	in	ADP
ijtc-565	163	29	accordance	accordance	NOUN
ijtc-565	163	30	with	with	ADP
ijtc-565	163	31	the	the	DET
ijtc-565	163	32	gri	gri	PROPN
ijtc-565	163	33	standards	standard	NOUN
ijtc-565	163	34	and	and	CCONJ
ijtc-565	163	35	local	local	ADJ
ijtc-565	163	36	legal	legal	ADJ
ijtc-565	163	37	requirements	requirement	NOUN
ijtc-565	163	38	.	.	PUNCT
ijtc-565	164	1	we	we	PRON
ijtc-565	164	2	recommend	recommend	VERB
ijtc-565	164	3	that	that	SCONJ
ijtc-565	164	4	firm	firm	ADJ
ijtc-565	164	5	managers	manager	NOUN
ijtc-565	164	6	investigate	investigate	VERB
ijtc-565	164	7	the	the	DET
ijtc-565	164	8	positive	positive	ADJ
ijtc-565	164	9	effects	effect	NOUN
ijtc-565	164	10	of	of	ADP
ijtc-565	164	11	cgi	cgi	NOUN
ijtc-565	164	12	disclosure	disclosure	NOUN
ijtc-565	164	13	,	,	PUNCT
ijtc-565	164	14	improve	improve	VERB
ijtc-565	164	15	their	their	PRON
ijtc-565	164	16	disclosure	disclosure	NOUN
ijtc-565	164	17	procedures	procedure	NOUN
ijtc-565	164	18	,	,	PUNCT
ijtc-565	164	19	and	and	CCONJ
ijtc-565	164	20	make	make	VERB
ijtc-565	164	21	an	an	DET
ijtc-565	164	22	investment	investment	NOUN
ijtc-565	164	23	into	into	ADP
ijtc-565	164	24	disclosure	disclosure	NOUN
ijtc-565	164	25	strategies	strategy	NOUN
ijtc-565	164	26	that	that	PRON
ijtc-565	164	27	will	will	AUX
ijtc-565	164	28	bring	bring	VERB
ijtc-565	164	29	even	even	ADV
ijtc-565	164	30	more	more	ADJ
ijtc-565	164	31	value	value	NOUN
ijtc-565	164	32	to	to	ADP
ijtc-565	164	33	stakeholders	stakeholder	NOUN
ijtc-565	164	34	.	.	PUNCT
ijtc-565	165	1	the	the	DET
ijtc-565	165	2	tanzanian	tanzanian	ADJ
ijtc-565	165	3	government	government	NOUN
ijtc-565	165	4	need	need	VERB
ijtc-565	165	5	to	to	PART
ijtc-565	165	6	devise	devise	VERB
ijtc-565	165	7	an	an	DET
ijtc-565	165	8	efficient	efficient	ADJ
ijtc-565	165	9	and	and	CCONJ
ijtc-565	165	10	effective	effective	ADJ
ijtc-565	165	11	method	method	NOUN
ijtc-565	165	12	for	for	ADP
ijtc-565	165	13	rewarding	reward	VERB
ijtc-565	165	14	those	those	PRON
ijtc-565	165	15	who	who	PRON
ijtc-565	165	16	disclose	disclose	VERB
ijtc-565	165	17	cgi	cgi	NOUN
ijtc-565	165	18	and	and	CCONJ
ijtc-565	165	19	penalizing	penalize	VERB
ijtc-565	165	20	those	those	PRON
ijtc-565	165	21	who	who	PRON
ijtc-565	165	22	do	do	AUX
ijtc-565	165	23	n't	not	PART
ijtc-565	165	24	disclose	disclose	VERB
ijtc-565	165	25	cgi	cgi	NOUN
ijtc-565	165	26	.	.	PUNCT
ijtc-565	166	1	better	well	ADJ
ijtc-565	166	2	systems	system	NOUN
ijtc-565	166	3	for	for	ADP
ijtc-565	166	4	cgi	cgi	NOUN
ijtc-565	166	5	disclosure	disclosure	NOUN
ijtc-565	166	6	are	be	AUX
ijtc-565	166	7	to	to	PART
ijtc-565	166	8	be	be	AUX
ijtc-565	166	9	created	create	VERB
ijtc-565	166	10	and	and	CCONJ
ijtc-565	166	11	strengthened	strengthen	VERB
ijtc-565	166	12	,	,	PUNCT
ijtc-565	166	13	regulatory	regulatory	ADJ
ijtc-565	166	14	authorities	authority	NOUN
ijtc-565	166	15	like	like	ADP
ijtc-565	166	16	cmsa	cmsa	NOUN
ijtc-565	166	17	should	should	AUX
ijtc-565	166	18	work	work	VERB
ijtc-565	166	19	toward	toward	ADP
ijtc-565	166	20	this	this	DET
ijtc-565	166	21	goal	goal	NOUN
ijtc-565	166	22	.	.	PUNCT
ijtc-565	167	1	we	we	PRON
ijtc-565	167	2	propose	propose	VERB
ijtc-565	167	3	that	that	SCONJ
ijtc-565	167	4	the	the	DET
ijtc-565	167	5	area	area	NOUN
ijtc-565	167	6	of	of	ADP
ijtc-565	167	7	potential	potential	ADJ
ijtc-565	167	8	future	future	ADJ
ijtc-565	167	9	study	study	NOUN
ijtc-565	167	10	may	may	AUX
ijtc-565	167	11	be	be	AUX
ijtc-565	167	12	narrowed	narrow	VERB
ijtc-565	167	13	by	by	ADP
ijtc-565	167	14	focusing	focus	VERB
ijtc-565	167	15	on	on	ADP
ijtc-565	167	16	the	the	DET
ijtc-565	167	17	disclosure	disclosure	NOUN
ijtc-565	167	18	practices	practice	NOUN
ijtc-565	167	19	of	of	ADP
ijtc-565	167	20	cgi	cgi	NOUN
ijtc-565	167	21	across	across	ADP
ijtc-565	167	22	different	different	ADJ
ijtc-565	167	23	sectors	sector	NOUN
ijtc-565	167	24	in	in	ADP
ijtc-565	167	25	tanzania	tanzania	PROPN
ijtc-565	167	26	.	.	PUNCT
ijtc-565	168	1	in	in	ADP
ijtc-565	168	2	addition	addition	NOUN
ijtc-565	168	3	,	,	PUNCT
ijtc-565	168	4	the	the	DET
ijtc-565	168	5	importance	importance	NOUN
ijtc-565	168	6	of	of	ADP
ijtc-565	168	7	each	each	PRON
ijtc-565	168	8	of	of	ADP
ijtc-565	168	9	the	the	DET
ijtc-565	168	10	disclosure	disclosure	NOUN
ijtc-565	168	11	elements	element	NOUN
ijtc-565	168	12	was	be	AUX
ijtc-565	168	13	treated	treat	VERB
ijtc-565	168	14	the	the	DET
ijtc-565	168	15	same	same	ADJ
ijtc-565	168	16	throughout	throughout	ADP
ijtc-565	168	17	this	this	DET
ijtc-565	168	18	investigation	investigation	NOUN
ijtc-565	168	19	.	.	PUNCT
ijtc-565	169	1	despite	despite	SCONJ
ijtc-565	169	2	the	the	DET
ijtc-565	169	3	fact	fact	NOUN
ijtc-565	169	4	that	that	SCONJ
ijtc-565	169	5	this	this	PRON
ijtc-565	169	6	helps	help	VERB
ijtc-565	169	7	to	to	PART
ijtc-565	169	8	reduce	reduce	VERB
ijtc-565	169	9	biases	bias	NOUN
ijtc-565	169	10	,	,	PUNCT
ijtc-565	169	11	stakeholders	stakeholder	NOUN
ijtc-565	169	12	may	may	AUX
ijtc-565	169	13	assign	assign	VERB
ijtc-565	169	14	higher	high	ADJ
ijtc-565	169	15	relevance	relevance	NOUN
ijtc-565	169	16	on	on	ADP
ijtc-565	169	17	certain	certain	ADJ
ijtc-565	169	18	aspects	aspect	NOUN
ijtc-565	169	19	of	of	ADP
ijtc-565	169	20	governance	governance	NOUN
ijtc-565	169	21	and	and	CCONJ
ijtc-565	169	22	less	less	ADJ
ijtc-565	169	23	relevance	relevance	NOUN
ijtc-565	169	24	on	on	ADP
ijtc-565	169	25	the	the	DET
ijtc-565	169	26	other	other	ADJ
ijtc-565	169	27	.	.	PUNCT
ijtc-565	170	1	there	there	PRON
ijtc-565	170	2	is	be	VERB
ijtc-565	170	3	a	a	DET
ijtc-565	170	4	possibility	possibility	NOUN
ijtc-565	170	5	that	that	SCONJ
ijtc-565	170	6	one	one	NUM
ijtc-565	170	7	facet	facet	NOUN
ijtc-565	170	8	of	of	ADP
ijtc-565	170	9	governance	governance	NOUN
ijtc-565	170	10	may	may	AUX
ijtc-565	170	11	be	be	AUX
ijtc-565	170	12	seen	see	VERB
ijtc-565	170	13	as	as	ADP
ijtc-565	170	14	a	a	DET
ijtc-565	170	15	fundamental	fundamental	ADJ
ijtc-565	170	16	component	component	NOUN
ijtc-565	170	17	and	and	CCONJ
ijtc-565	170	18	as	as	SCONJ
ijtc-565	170	19	such	such	ADJ
ijtc-565	170	20	ought	ought	AUX
ijtc-565	170	21	to	to	PART
ijtc-565	170	22	be	be	AUX
ijtc-565	170	23	given	give	VERB
ijtc-565	170	24	greater	great	ADJ
ijtc-565	170	25	weightage	weightage	NOUN
ijtc-565	170	26	.	.	PUNCT
ijtc-565	171	1	future	future	ADJ
ijtc-565	171	2	studies	study	NOUN
ijtc-565	171	3	might	might	AUX
ijtc-565	171	4	consider	consider	VERB
ijtc-565	171	5	developing	develop	VERB
ijtc-565	171	6	a	a	DET
ijtc-565	171	7	weighted	weight	VERB
ijtc-565	171	8	cgi	cgi	PROPN
ijtc-565	171	9	disclosure	disclosure	NOUN
ijtc-565	171	10	index	index	NOUN
ijtc-565	171	11	.	.	PUNCT
ijtc-565	172	1	in	in	ADP
ijtc-565	172	2	similar	similar	ADJ
ijtc-565	172	3	view	view	NOUN
ijtc-565	172	4	we	we	PRON
ijtc-565	172	5	also	also	ADV
ijtc-565	172	6	considered	consider	VERB
ijtc-565	172	7	lack	lack	NOUN
ijtc-565	172	8	of	of	ADP
ijtc-565	172	9	weighted	weighted	ADJ
ijtc-565	172	10	index	index	NOUN
ijtc-565	172	11	as	as	ADP
ijtc-565	172	12	a	a	DET
ijtc-565	172	13	limitation	limitation	NOUN
ijtc-565	172	14	to	to	ADP
ijtc-565	172	15	this	this	DET
ijtc-565	172	16	study	study	NOUN
ijtc-565	172	17	.	.	PUNCT
ijtc-565	173	1	perharps	perharps	VERB
ijtc-565	173	2	the	the	DET
ijtc-565	173	3	result	result	NOUN
ijtc-565	173	4	would	would	AUX
ijtc-565	173	5	have	have	AUX
ijtc-565	173	6	been	be	AUX
ijtc-565	173	7	different	different	ADJ
ijtc-565	173	8	if	if	SCONJ
ijtc-565	173	9	the	the	DET
ijtc-565	173	10	items	item	NOUN
ijtc-565	173	11	in	in	ADP
ijtc-565	173	12	the	the	DET
ijtc-565	173	13	constructed	construct	VERB
ijtc-565	173	14	cgi	cgi	NOUN
ijtc-565	173	15	index	index	NOUN
ijtc-565	173	16	were	be	AUX
ijtc-565	173	17	assigned	assign	VERB
ijtc-565	173	18	weights	weight	NOUN
ijtc-565	173	19	in	in	ADP
ijtc-565	173	20	accordance	accordance	NOUN
ijtc-565	173	21	to	to	ADP
ijtc-565	173	22	their	their	PRON
ijtc-565	173	23	relevance	relevance	NOUN
ijtc-565	173	24	amongst	amongst	ADP
ijtc-565	173	25	stakeholders	stakeholder	NOUN
ijtc-565	173	26	.	.	PUNCT
ijtc-565	174	1	reference	reference	NOUN
ijtc-565	174	2	adefemi	adefemi	ADV
ijtc-565	174	3	,	,	PUNCT
ijtc-565	174	4	f.	f.	PROPN
ijtc-565	174	5	,	,	PUNCT
ijtc-565	174	6	hassan	hassan	PROPN
ijtc-565	174	7	,	,	PUNCT
ijtc-565	174	8	a.	a.	PROPN
ijtc-565	174	9	,	,	PUNCT
ijtc-565	174	10	&	&	CCONJ
ijtc-565	174	11	fletcher	fletcher	PROPN
ijtc-565	174	12	,	,	PUNCT
ijtc-565	174	13	m.	m.	NOUN
ijtc-565	174	14	(	(	PUNCT
ijtc-565	174	15	2018	2018	NUM
ijtc-565	174	16	)	)	PUNCT
ijtc-565	174	17	.	.	PUNCT
ijtc-565	175	1	corporate	corporate	ADJ
ijtc-565	175	2	governance	governance	NOUN
ijtc-565	175	3	disclosure	disclosure	NOUN
ijtc-565	175	4	in	in	ADP
ijtc-565	175	5	nigerian	nigerian	ADJ
ijtc-565	175	6	listed	list	VERB
ijtc-565	175	7	companies	company	NOUN
ijtc-565	175	8	.	.	PUNCT
ijtc-565	176	1	international	international	ADJ
ijtc-565	176	2	research	research	PROPN
ijtc-565	176	3	journal	journal	PROPN
ijtc-565	176	4	of	of	ADP
ijtc-565	176	5	business	business	NOUN
ijtc-565	176	6	studies	study	NOUN
ijtc-565	176	7	,	,	PUNCT
ijtc-565	176	8	11(2	11(2	NOUN
ijtc-565	176	9	)	)	PUNCT
ijtc-565	176	10	,	,	PUNCT
ijtc-565	176	11	67–80	67–80	PROPN
ijtc-565	176	12	.	.	PUNCT
ijtc-565	177	1	https://doi.org/10.21632/irjbs.11.2.67-80	https://doi.org/10.21632/irjbs.11.2.67-80	PRON
ijtc-565	178	1	albuja	albuja	PROPN
ijtc-565	178	2	,	,	PUNCT
ijtc-565	178	3	c.	c.	PROPN
ijtc-565	178	4	d.	d.	PROPN
ijtc-565	178	5	,	,	PUNCT
ijtc-565	178	6	garcia	garcia	PROPN
ijtc-565	178	7	,	,	PUNCT
ijtc-565	178	8	f.	f.	PROPN
ijtc-565	178	9	g.	g.	PROPN
ijtc-565	178	10	,	,	PUNCT
ijtc-565	178	11	moreiras	moreiras	PROPN
ijtc-565	178	12	,	,	PUNCT
ijtc-565	178	13	l.	l.	PROPN
ijtc-565	178	14	m.	m.	PROPN
ijtc-565	178	15	f.	f.	PROPN
ijtc-565	178	16	,	,	PUNCT
ijtc-565	178	17	&	&	CCONJ
ijtc-565	178	18	tambosi	tambosi	PROPN
ijtc-565	178	19	filho	filho	PROPN
ijtc-565	178	20	,	,	PUNCT
ijtc-565	178	21	e.	e.	PROPN
ijtc-565	178	22	(	(	PUNCT
ijtc-565	178	23	2011	2011	NUM
ijtc-565	178	24	)	)	PUNCT
ijtc-565	178	25	.	.	PUNCT
ijtc-565	179	1	where	where	SCONJ
ijtc-565	179	2	to	to	PART
ijtc-565	179	3	invest	invest	VERB
ijtc-565	179	4	in	in	ADP
ijtc-565	179	5	effects	effect	NOUN
ijtc-565	179	6	of	of	ADP
ijtc-565	179	7	corporate	corporate	ADJ
ijtc-565	179	8	governance	governance	NOUN
ijtc-565	179	9	disclosure	disclosure	NOUN
ijtc-565	179	10	on	on	ADP
ijtc-565	179	11	profitability	profitability	NOUN
ijtc-565	179	12	of	of	ADP
ijtc-565	179	13	public	public	ADJ
ijtc-565	179	14	listed	list	VERB
ijtc-565	179	15	firms	firm	NOUN
ijtc-565	179	16	in	in	ADP
ijtc-565	179	17	tanzania	tanzania	PROPN
ijtc-565	179	18	mwenda	mwenda	PROPN
ijtc-565	179	19	and	and	CCONJ
ijtc-565	179	20	ibrahim	ibrahim	PROPN
ijtc-565	179	21	368	368	NUM
ijtc-565	179	22	|	|	ADV
ijtc-565	179	23	ilomata	ilomata	PROPN
ijtc-565	179	24	international	international	ADJ
ijtc-565	179	25	journal	journal	NOUN
ijtc-565	179	26	of	of	ADP
ijtc-565	179	27	tax	tax	PROPN
ijtc-565	179	28	&	&	CCONJ
ijtc-565	179	29	accounting	account	VERB
ijtc-565	179	30	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	ADJ
ijtc-565	179	31	brics	bric	NOUN
ijtc-565	179	32	?	?	PUNCT
ijtc-565	180	1	an	an	DET
ijtc-565	180	2	analysis	analysis	NOUN
ijtc-565	180	3	from	from	ADP
ijtc-565	180	4	the	the	DET
ijtc-565	180	5	point	point	NOUN
ijtc-565	180	6	of	of	ADP
ijtc-565	180	7	view	view	NOUN
ijtc-565	180	8	of	of	ADP
ijtc-565	180	9	the	the	DET
ijtc-565	180	10	industrial	industrial	ADJ
ijtc-565	180	11	organization	organization	NOUN
ijtc-565	180	12	.	.	PUNCT
ijtc-565	181	1	revista	revista	PROPN
ijtc-565	181	2	de	de	PROPN
ijtc-565	181	3	administração	administração	PROPN
ijtc-565	181	4	de	de	PROPN
ijtc-565	181	5	empresas	empresas	PROPN
ijtc-565	181	6	,	,	PUNCT
ijtc-565	181	7	51	51	NUM
ijtc-565	181	8	,	,	PUNCT
ijtc-565	181	9	349–369	349–369	NUM
ijtc-565	181	10	.	.	PUNCT
ijtc-565	182	1	https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/30910/0?source=/ojs/ind	https://bibliotecadigital.fgv.br/ojs/index.php/rae/article/view/30910/0?source=/ojs/ind	PROPN
ijtc-565	182	2	ex.php/rae/article/view/30910/0	ex.php/rae/article/view/30910/0	PROPN
ijtc-565	182	3	almeida	almeida	PROPN
ijtc-565	182	4	,	,	PUNCT
ijtc-565	182	5	f.	f.	PROPN
ijtc-565	182	6	(	(	PUNCT
ijtc-565	182	7	2018	2018	NUM
ijtc-565	182	8	)	)	PUNCT
ijtc-565	182	9	.	.	PUNCT
ijtc-565	183	1	strategies	strategy	NOUN
ijtc-565	183	2	to	to	PART
ijtc-565	183	3	perform	perform	VERB
ijtc-565	183	4	a	a	DET
ijtc-565	183	5	mixed	mixed	ADJ
ijtc-565	183	6	methods	method	NOUN
ijtc-565	183	7	study	study	NOUN
ijtc-565	183	8	.	.	PUNCT
ijtc-565	184	1	european	european	PROPN
ijtc-565	184	2	journal	journal	PROPN
ijtc-565	184	3	of	of	ADP
ijtc-565	184	4	education	education	NOUN
ijtc-565	184	5	studies	study	NOUN
ijtc-565	184	6	,	,	PUNCT
ijtc-565	184	7	5(1	5(1	NUM
ijtc-565	184	8	)	)	PUNCT
ijtc-565	184	9	,	,	PUNCT
ijtc-565	184	10	137–150	137–150	NUM
ijtc-565	184	11	.	.	PUNCT
ijtc-565	185	1	https://doi.org/http://dx.doi.org/10.5281/zenodo.1406214	https://doi.org/http://dx.doi.org/10.5281/zenodo.1406214	PRON
ijtc-565	185	2	almqvist	almqvist	NOUN
ijtc-565	185	3	,	,	PUNCT
ijtc-565	185	4	v.	v.	PROPN
ijtc-565	185	5	(	(	PUNCT
ijtc-565	185	6	2022	2022	NUM
ijtc-565	185	7	,	,	PUNCT
ijtc-565	185	8	may	may	AUX
ijtc-565	185	9	18	18	NUM
ijtc-565	185	10	)	)	PUNCT
ijtc-565	185	11	.	.	PUNCT
ijtc-565	186	1	“	"	PUNCT
ijtc-565	186	2	moldova	moldova	PROPN
ijtc-565	186	3	belongs	belong	VERB
ijtc-565	186	4	in	in	ADP
ijtc-565	186	5	the	the	DET
ijtc-565	186	6	european	european	PROPN
ijtc-565	186	7	union	union	PROPN
ijtc-565	186	8	”	"	PUNCT
ijtc-565	186	9	says	say	VERB
ijtc-565	186	10	president	president	PROPN
ijtc-565	186	11	maia	maia	PROPN
ijtc-565	186	12	sandu	sandu	PROPN
ijtc-565	186	13	.	.	PUNCT
ijtc-565	187	1	european	european	ADJ
ijtc-565	187	2	parliament	parliament	PROPN
ijtc-565	187	3	,	,	PUNCT
ijtc-565	187	4	1–5	1–5	PROPN
ijtc-565	187	5	.	.	PUNCT
ijtc-565	187	6	https://www.europarl.europa.eu/news/en/pressroom/20220517ipr29930/moldova-belongs-in-the-european-union-says-president-maiasandu	https://www.europarl.europa.eu/news/en/pressroom/20220517ipr29930/moldova-belongs-in-the-european-union-says-president-maiasandu	NOUN
ijtc-565	187	7	assenga	assenga	ADV
ijtc-565	187	8	,	,	PUNCT
ijtc-565	187	9	m.	m.	PROPN
ijtc-565	187	10	p.	p.	PROPN
ijtc-565	187	11	,	,	PUNCT
ijtc-565	187	12	aly	aly	PROPN
ijtc-565	187	13	,	,	PUNCT
ijtc-565	187	14	d.	d.	PROPN
ijtc-565	187	15	,	,	PUNCT
ijtc-565	187	16	&	&	CCONJ
ijtc-565	187	17	hussainey	hussainey	PROPN
ijtc-565	187	18	,	,	PUNCT
ijtc-565	187	19	k.	k.	PROPN
ijtc-565	187	20	(	(	PUNCT
ijtc-565	187	21	2018	2018	NUM
ijtc-565	187	22	)	)	PUNCT
ijtc-565	187	23	.	.	PUNCT
ijtc-565	188	1	the	the	DET
ijtc-565	188	2	impact	impact	NOUN
ijtc-565	188	3	of	of	ADP
ijtc-565	188	4	board	board	NOUN
ijtc-565	188	5	characteristics	characteristic	NOUN
ijtc-565	188	6	on	on	ADP
ijtc-565	188	7	the	the	DET
ijtc-565	188	8	financial	financial	ADJ
ijtc-565	188	9	performance	performance	NOUN
ijtc-565	188	10	of	of	ADP
ijtc-565	188	11	tanzanian	tanzanian	ADJ
ijtc-565	188	12	firms	firm	NOUN
ijtc-565	188	13	.	.	PUNCT
ijtc-565	189	1	corporate	corporate	ADJ
ijtc-565	189	2	governance	governance	NOUN
ijtc-565	189	3	:	:	PUNCT
ijtc-565	189	4	the	the	DET
ijtc-565	189	5	international	international	ADJ
ijtc-565	189	6	journal	journal	NOUN
ijtc-565	189	7	of	of	ADP
ijtc-565	189	8	business	business	NOUN
ijtc-565	189	9	in	in	ADP
ijtc-565	189	10	society	society	NOUN
ijtc-565	189	11	,	,	PUNCT
ijtc-565	189	12	18(6	18(6	NOUN
ijtc-565	189	13	)	)	PUNCT
ijtc-565	189	14	,	,	PUNCT
ijtc-565	189	15	1089–1106	1089–1106	NUM
ijtc-565	189	16	.	.	PUNCT
ijtc-565	190	1	https://doi.org/10.1108/cg-09-2016-0174	https://doi.org/10.1108/cg-09-2016-0174	ADV
ijtc-565	190	2	buallay	buallay	NOUN
ijtc-565	190	3	,	,	PUNCT
ijtc-565	190	4	a.	a.	PROPN
ijtc-565	190	5	,	,	PUNCT
ijtc-565	190	6	hamdan	hamdan	PROPN
ijtc-565	190	7	,	,	PUNCT
ijtc-565	190	8	a.	a.	PROPN
ijtc-565	190	9	,	,	PUNCT
ijtc-565	190	10	&	&	CCONJ
ijtc-565	190	11	zureigat	zureigat	PROPN
ijtc-565	190	12	,	,	PUNCT
ijtc-565	190	13	q.	q.	PROPN
ijtc-565	190	14	(	(	PUNCT
ijtc-565	190	15	2017	2017	NUM
ijtc-565	190	16	)	)	PUNCT
ijtc-565	190	17	.	.	PUNCT
ijtc-565	191	1	corporate	corporate	ADJ
ijtc-565	191	2	governance	governance	NOUN
ijtc-565	191	3	and	and	CCONJ
ijtc-565	191	4	firm	firm	ADJ
ijtc-565	191	5	performance	performance	NOUN
ijtc-565	191	6	:	:	PUNCT
ijtc-565	191	7	evidence	evidence	NOUN
ijtc-565	191	8	from	from	ADP
ijtc-565	191	9	saudi	saudi	PROPN
ijtc-565	191	10	arabia	arabia	PROPN
ijtc-565	191	11	.	.	PUNCT
ijtc-565	192	1	australasian	australasian	ADJ
ijtc-565	192	2	accounting	accounting	NOUN
ijtc-565	192	3	,	,	PUNCT
ijtc-565	192	4	business	business	NOUN
ijtc-565	192	5	and	and	CCONJ
ijtc-565	192	6	finance	finance	NOUN
ijtc-565	192	7	journal	journal	NOUN
ijtc-565	192	8	,	,	PUNCT
ijtc-565	192	9	11(1	11(1	NUM
ijtc-565	192	10	)	)	PUNCT
ijtc-565	192	11	,	,	PUNCT
ijtc-565	192	12	78	78	NUM
ijtc-565	192	13	–	–	PUNCT
ijtc-565	192	14	98	98	NUM
ijtc-565	192	15	.	.	PUNCT
ijtc-565	193	1	https://doi.org/10.14453/aabfj.v11i1.6	https://doi.org/10.14453/aabfj.v11i1.6	NOUN
ijtc-565	193	2	crifo	crifo	ADV
ijtc-565	193	3	,	,	PUNCT
ijtc-565	194	1	p.	p.	NOUN
ijtc-565	194	2	,	,	PUNCT
ijtc-565	194	3	escrig	escrig	NOUN
ijtc-565	194	4	-	-	PUNCT
ijtc-565	194	5	olmedo	olmedo	NOUN
ijtc-565	194	6	,	,	PUNCT
ijtc-565	194	7	e.	e.	PROPN
ijtc-565	194	8	,	,	PUNCT
ijtc-565	194	9	&	&	CCONJ
ijtc-565	194	10	mottis	mottis	PROPN
ijtc-565	194	11	,	,	PUNCT
ijtc-565	194	12	n.	n.	PROPN
ijtc-565	194	13	(	(	PUNCT
ijtc-565	194	14	2019	2019	NUM
ijtc-565	194	15	)	)	PUNCT
ijtc-565	194	16	.	.	PUNCT
ijtc-565	195	1	corporate	corporate	ADJ
ijtc-565	195	2	governance	governance	NOUN
ijtc-565	195	3	as	as	ADP
ijtc-565	195	4	a	a	DET
ijtc-565	195	5	key	key	ADJ
ijtc-565	195	6	driver	driver	NOUN
ijtc-565	195	7	of	of	ADP
ijtc-565	195	8	corporate	corporate	ADJ
ijtc-565	195	9	sustainability	sustainability	NOUN
ijtc-565	195	10	in	in	ADP
ijtc-565	195	11	france	france	PROPN
ijtc-565	195	12	:	:	PUNCT
ijtc-565	195	13	the	the	DET
ijtc-565	195	14	role	role	NOUN
ijtc-565	195	15	of	of	ADP
ijtc-565	195	16	board	board	NOUN
ijtc-565	195	17	members	member	NOUN
ijtc-565	195	18	and	and	CCONJ
ijtc-565	195	19	investor	investor	NOUN
ijtc-565	195	20	relations	relation	NOUN
ijtc-565	195	21	.	.	PUNCT
ijtc-565	196	1	journal	journal	PROPN
ijtc-565	196	2	of	of	ADP
ijtc-565	196	3	business	business	NOUN
ijtc-565	196	4	ethics	ethic	NOUN
ijtc-565	196	5	,	,	PUNCT
ijtc-565	196	6	159(4	159(4	NUM
ijtc-565	196	7	)	)	PUNCT
ijtc-565	196	8	,	,	PUNCT
ijtc-565	196	9	1127–1146	1127–1146	NUM
ijtc-565	196	10	.	.	PUNCT
ijtc-565	197	1	https://doi.org/10.1007/s10551-018-3866-6	https://doi.org/10.1007/s10551-018-3866-6	PROPN
ijtc-565	197	2	diamastuti	diamastuti	PROPN
ijtc-565	197	3	,	,	PUNCT
ijtc-565	197	4	e.	e.	PROPN
ijtc-565	197	5	,	,	PUNCT
ijtc-565	197	6	muafi	muafi	PROPN
ijtc-565	197	7	,	,	PUNCT
ijtc-565	197	8	fitri	fitri	PROPN
ijtc-565	197	9	,	,	PUNCT
ijtc-565	197	10	a.	a.	NOUN
ijtc-565	197	11	,	,	PUNCT
ijtc-565	197	12	&	&	CCONJ
ijtc-565	197	13	faizaty	faizaty	PROPN
ijtc-565	197	14	,	,	PUNCT
ijtc-565	197	15	n.	n.	PROPN
ijtc-565	197	16	e.	e.	PROPN
ijtc-565	197	17	(	(	PUNCT
ijtc-565	197	18	2021	2021	NUM
ijtc-565	197	19	)	)	PUNCT
ijtc-565	197	20	.	.	PUNCT
ijtc-565	198	1	the	the	DET
ijtc-565	198	2	role	role	NOUN
ijtc-565	198	3	of	of	ADP
ijtc-565	198	4	corporate	corporate	ADJ
ijtc-565	198	5	governance	governance	NOUN
ijtc-565	198	6	in	in	ADP
ijtc-565	198	7	the	the	DET
ijtc-565	198	8	corporate	corporate	ADJ
ijtc-565	198	9	social	social	ADJ
ijtc-565	198	10	and	and	CCONJ
ijtc-565	198	11	environmental	environmental	ADJ
ijtc-565	198	12	responsibility	responsibility	NOUN
ijtc-565	198	13	disclosure	disclosure	NOUN
ijtc-565	198	14	.	.	PUNCT
ijtc-565	199	1	journal	journal	NOUN
ijtc-565	199	2	of	of	ADP
ijtc-565	199	3	asian	asian	ADJ
ijtc-565	199	4	finance	finance	NOUN
ijtc-565	199	5	,	,	PUNCT
ijtc-565	199	6	economics	economic	NOUN
ijtc-565	199	7	and	and	CCONJ
ijtc-565	199	8	business	business	NOUN
ijtc-565	199	9	,	,	PUNCT
ijtc-565	199	10	8(1	8(1	NOUN
ijtc-565	199	11	)	)	PUNCT
ijtc-565	199	12	,	,	PUNCT
ijtc-565	199	13	187–198	187–198	NUM
ijtc-565	199	14	.	.	PUNCT
ijtc-565	200	1	https://doi.org/10.13106/jafeb.2021.vol8.no1.187	https://doi.org/10.13106/jafeb.2021.vol8.no1.187	ADJ
ijtc-565	200	2	esther	esther	PROPN
ijtc-565	200	3	,	,	PUNCT
ijtc-565	200	4	i.	i.	PROPN
ijtc-565	200	5	o.	o.	PROPN
ijtc-565	200	6	,	,	PUNCT
ijtc-565	200	7	&	&	CCONJ
ijtc-565	200	8	henry	henry	PROPN
ijtc-565	200	9	,	,	PUNCT
ijtc-565	200	10	a.	a.	PROPN
ijtc-565	200	11	w.	w.	PROPN
ijtc-565	200	12	(	(	PUNCT
ijtc-565	200	13	2018	2018	NUM
ijtc-565	200	14	)	)	PUNCT
ijtc-565	200	15	.	.	PUNCT
ijtc-565	201	1	corporate	corporate	ADJ
ijtc-565	201	2	governance	governance	NOUN
ijtc-565	201	3	and	and	CCONJ
ijtc-565	201	4	accounting	accounting	NOUN
ijtc-565	201	5	information	information	NOUN
ijtc-565	201	6	disclosure	disclosure	NOUN
ijtc-565	201	7	in	in	ADP
ijtc-565	201	8	the	the	DET
ijtc-565	201	9	nigerian	nigerian	ADJ
ijtc-565	201	10	banking	banking	NOUN
ijtc-565	201	11	sector	sector	NOUN
ijtc-565	201	12	.	.	PUNCT
ijtc-565	202	1	international	international	ADJ
ijtc-565	202	2	review	review	NOUN
ijtc-565	202	3	of	of	ADP
ijtc-565	202	4	business	business	NOUN
ijtc-565	202	5	and	and	CCONJ
ijtc-565	202	6	economics	economic	NOUN
ijtc-565	202	7	,	,	PUNCT
ijtc-565	202	8	2(1	2(1	NUM
ijtc-565	202	9	)	)	PUNCT
ijtc-565	202	10	,	,	PUNCT
ijtc-565	202	11	27–48	27–48	NUM
ijtc-565	202	12	.	.	PUNCT
ijtc-565	203	1	https://digitalcommons.du.edu/irbe/vol2/iss1/7/	https://digitalcommons.du.edu/irbe/vol2/iss1/7/	PROPN
ijtc-565	203	2	francis	francis	PROPN
ijtc-565	203	3	,	,	PUNCT
ijtc-565	203	4	j.	j.	PROPN
ijtc-565	203	5	(	(	PUNCT
ijtc-565	203	6	2020	2020	NUM
ijtc-565	203	7	)	)	PUNCT
ijtc-565	203	8	.	.	PUNCT
ijtc-565	204	1	regenerative	regenerative	ADJ
ijtc-565	204	2	agriculture	agriculture	NOUN
ijtc-565	204	3	–	–	PUNCT
ijtc-565	204	4	quantifying	quantify	VERB
ijtc-565	204	5	the	the	DET
ijtc-565	204	6	cost	cost	NOUN
ijtc-565	204	7	.	.	PUNCT
ijtc-565	205	1	in	in	ADP
ijtc-565	205	2	occasional	occasional	ADJ
ijtc-565	205	3	paper	paper	NOUN
ijtc-565	205	4	(	(	PUNCT
ijtc-565	205	5	issue	issue	NOUN
ijtc-565	205	6	20.01	20.01	NUM
ijtc-565	205	7	)	)	PUNCT
ijtc-565	205	8	.	.	PUNCT
ijtc-565	206	1	https://www.agrista.com.au/sites/default/files/regenerative	https://www.agrista.com.au/sites/default/files/regenerative	NUM
ijtc-565	206	2	agriculture	agriculture	NOUN
ijtc-565	206	3	quantifying	quantify	VERB
ijtc-565	206	4	the	the	DET
ijtc-565	206	5	cost_0.pdf	cost_0.pdf	PROPN
ijtc-565	206	6	freeman	freeman	PROPN
ijtc-565	206	7	,	,	PUNCT
ijtc-565	206	8	r.	r.	PROPN
ijtc-565	206	9	e.	e.	PROPN
ijtc-565	206	10	(	(	PUNCT
ijtc-565	206	11	2010	2010	NUM
ijtc-565	206	12	)	)	PUNCT
ijtc-565	206	13	.	.	PUNCT
ijtc-565	207	1	strategic	strategic	ADJ
ijtc-565	207	2	management	management	NOUN
ijtc-565	207	3	:	:	PUNCT
ijtc-565	207	4	a	a	DET
ijtc-565	207	5	stakeholder	stakeholder	NOUN
ijtc-565	207	6	approach	approach	NOUN
ijtc-565	207	7	(	(	PUNCT
ijtc-565	207	8	1st	1st	ADJ
ijtc-565	207	9	ed	ed	NOUN
ijtc-565	207	10	.	.	PUNCT
ijtc-565	207	11	)	)	PUNCT
ijtc-565	207	12	.	.	PUNCT
ijtc-565	208	1	cambridge	cambridge	PROPN
ijtc-565	208	2	university	university	PROPN
ijtc-565	208	3	press	press	NOUN
ijtc-565	208	4	.	.	PUNCT
ijtc-565	209	1	https://www.amazon.com/strategic-management-stakeholder-edwardfreeman-ebook/dp/b00h7wp74s	https://www.amazon.com/strategic-management-stakeholder-edwardfreeman-ebook/dp/b00h7wp74s	PROPN
ijtc-565	209	2	global	global	ADJ
ijtc-565	209	3	sustainability	sustainability	PROPN
ijtc-565	209	4	standard	standard	PROPN
ijtc-565	209	5	board	board	PROPN
ijtc-565	209	6	.	.	PUNCT
ijtc-565	210	1	(	(	PUNCT
ijtc-565	210	2	2020	2020	NUM
ijtc-565	210	3	)	)	PUNCT
ijtc-565	210	4	.	.	PUNCT
ijtc-565	211	1	item	item	NOUN
ijtc-565	211	2	04	04	NUM
ijtc-565	211	3	–	–	PUNCT
ijtc-565	211	4	draft	draft	NOUN
ijtc-565	211	5	gri	gri	NOUN
ijtc-565	211	6	102	102	NUM
ijtc-565	211	7	governance	governance	NOUN
ijtc-565	211	8	disclosures	disclosure	NOUN
ijtc-565	211	9	for	for	ADP
ijtc-565	211	10	gssb	gssb	NOUN
ijtc-565	211	11	discussion	discussion	NOUN
ijtc-565	211	12	(	(	PUNCT
ijtc-565	211	13	issue	issue	NOUN
ijtc-565	211	14	february	february	PROPN
ijtc-565	211	15	)	)	PUNCT
ijtc-565	211	16	.	.	PUNCT
ijtc-565	212	1	https://www.globalreporting.org/standards/media/2529/item-04-draft-gri-102governance-disclosures.pdf	https://www.globalreporting.org/standards/media/2529/item-04-draft-gri-102governance-disclosures.pdf	PROPN
ijtc-565	212	2	hakimah	hakimah	PROPN
ijtc-565	212	3	,	,	PUNCT
ijtc-565	212	4	y.	y.	NOUN
ijtc-565	212	5	,	,	PUNCT
ijtc-565	212	6	pratama	pratama	NOUN
ijtc-565	212	7	,	,	PUNCT
ijtc-565	212	8	i.	i.	NOUN
ijtc-565	212	9	,	,	PUNCT
ijtc-565	212	10	fitri	fitri	PROPN
ijtc-565	212	11	,	,	PUNCT
ijtc-565	212	12	h.	h.	PROPN
ijtc-565	212	13	,	,	PUNCT
ijtc-565	212	14	ganatri	ganatri	ADJ
ijtc-565	212	15	,	,	PUNCT
ijtc-565	212	16	m.	m.	NOUN
ijtc-565	212	17	,	,	PUNCT
ijtc-565	212	18	&	&	CCONJ
ijtc-565	212	19	sulbahrie	sulbahrie	PROPN
ijtc-565	212	20	,	,	PUNCT
ijtc-565	212	21	r.	r.	PROPN
ijtc-565	212	22	a.	a.	PROPN
ijtc-565	212	23	(	(	PUNCT
ijtc-565	212	24	2019	2019	NUM
ijtc-565	212	25	)	)	PUNCT
ijtc-565	212	26	.	.	PUNCT
ijtc-565	213	1	impact	impact	NOUN
ijtc-565	213	2	of	of	ADP
ijtc-565	213	3	intrinsic	intrinsic	ADJ
ijtc-565	213	4	corporate	corporate	ADJ
ijtc-565	213	5	governance	governance	NOUN
ijtc-565	213	6	on	on	ADP
ijtc-565	213	7	financial	financial	ADJ
ijtc-565	213	8	performance	performance	NOUN
ijtc-565	213	9	of	of	ADP
ijtc-565	213	10	indonesian	indonesian	ADJ
ijtc-565	213	11	smes	sme	NOUN
ijtc-565	213	12	.	.	PUNCT
ijtc-565	214	1	international	international	ADJ
ijtc-565	214	2	journal	journal	PROPN
ijtc-565	214	3	of	of	ADP
ijtc-565	214	4	innovation	innovation	NOUN
ijtc-565	214	5	,	,	PUNCT
ijtc-565	214	6	creativity	creativity	NOUN
ijtc-565	214	7	and	and	CCONJ
ijtc-565	214	8	change	change	NOUN
ijtc-565	214	9	,	,	PUNCT
ijtc-565	214	10	7(1	7(1	NUM
ijtc-565	214	11	)	)	PUNCT
ijtc-565	214	12	,	,	PUNCT
ijtc-565	214	13	32–51	32–51	NUM
ijtc-565	214	14	.	.	PUNCT
ijtc-565	214	15	https://www.researchgate.net/publication/337151762_impact_of_intrinsic_corporate_g	https://www.researchgate.net/publication/337151762_impact_of_intrinsic_corporate_g	X
ijtc-565	214	16	overnance_on_financial_performance_of_indonesian_smes	overnance_on_financial_performance_of_indonesian_sme	NOUN
ijtc-565	214	17	/	/	SYM
ijtc-565	214	18	link/5dde487c299bf10bc32	link/5dde487c299bf10bc32	NOUN
ijtc-565	214	19	97509	97509	NUM
ijtc-565	214	20	/	/	SYM
ijtc-565	214	21	download	download	NOUN
ijtc-565	214	22	haniffa	haniffa	PROPN
ijtc-565	214	23	,	,	PUNCT
ijtc-565	214	24	r.	r.	PROPN
ijtc-565	214	25	,	,	PUNCT
ijtc-565	214	26	&	&	CCONJ
ijtc-565	214	27	hudaib	hudaib	PROPN
ijtc-565	214	28	,	,	PUNCT
ijtc-565	214	29	m.	m.	NOUN
ijtc-565	214	30	(	(	PUNCT
ijtc-565	214	31	2006	2006	NUM
ijtc-565	214	32	)	)	PUNCT
ijtc-565	214	33	.	.	PUNCT
ijtc-565	215	1	corporate	corporate	ADJ
ijtc-565	215	2	governance	governance	NOUN
ijtc-565	215	3	structure	structure	NOUN
ijtc-565	215	4	and	and	CCONJ
ijtc-565	215	5	performance	performance	NOUN
ijtc-565	215	6	of	of	ADP
ijtc-565	215	7	malaysian	malaysian	ADJ
ijtc-565	215	8	listed	list	VERB
ijtc-565	215	9	companies	company	NOUN
ijtc-565	215	10	.	.	PUNCT
ijtc-565	216	1	journal	journal	PROPN
ijtc-565	216	2	of	of	ADP
ijtc-565	216	3	business	business	NOUN
ijtc-565	216	4	finance	finance	NOUN
ijtc-565	216	5	and	and	CCONJ
ijtc-565	216	6	accounting	accounting	NOUN
ijtc-565	216	7	,	,	PUNCT
ijtc-565	216	8	33(7–8	33(7–8	NUM
ijtc-565	216	9	)	)	PUNCT
ijtc-565	216	10	,	,	PUNCT
ijtc-565	216	11	1034–1062	1034–1062	NUM
ijtc-565	216	12	.	.	PUNCT
ijtc-565	217	1	https://doi.org/10.1111/j.1468-5957.2006.00594.x	https://doi.org/10.1111/j.1468-5957.2006.00594.x	PROPN
ijtc-565	217	2	harbaugh	harbaugh	PROPN
ijtc-565	217	3	,	,	PUNCT
ijtc-565	217	4	r.	r.	PROPN
ijtc-565	217	5	,	,	PUNCT
ijtc-565	217	6	&	&	CCONJ
ijtc-565	217	7	to	to	ADP
ijtc-565	217	8	,	,	PUNCT
ijtc-565	217	9	t.	t.	PROPN
ijtc-565	217	10	(	(	PUNCT
ijtc-565	217	11	2020	2020	NUM
ijtc-565	217	12	)	)	PUNCT
ijtc-565	217	13	.	.	PUNCT
ijtc-565	218	1	false	false	ADJ
ijtc-565	218	2	modesty	modesty	NOUN
ijtc-565	218	3	:	:	PUNCT
ijtc-565	218	4	when	when	SCONJ
ijtc-565	218	5	disclosing	disclose	VERB
ijtc-565	218	6	good	good	ADJ
ijtc-565	218	7	news	news	NOUN
ijtc-565	218	8	looks	look	VERB
ijtc-565	218	9	bad	bad	ADJ
ijtc-565	218	10	.	.	PUNCT
ijtc-565	219	1	journal	journal	PROPN
ijtc-565	219	2	of	of	ADP
ijtc-565	219	3	mathematical	mathematical	ADJ
ijtc-565	219	4	economics	economic	NOUN
ijtc-565	219	5	,	,	PUNCT
ijtc-565	219	6	87	87	NUM
ijtc-565	219	7	,	,	PUNCT
ijtc-565	219	8	43–55	43–55	NUM
ijtc-565	219	9	.	.	PUNCT
ijtc-565	220	1	https://doi.org/10.1016/j.jmateco.2018.10.004	https://doi.org/10.1016/j.jmateco.2018.10.004	NOUN
ijtc-565	220	2	effects	effect	NOUN
ijtc-565	220	3	of	of	ADP
ijtc-565	220	4	corporate	corporate	ADJ
ijtc-565	220	5	governance	governance	NOUN
ijtc-565	220	6	disclosure	disclosure	NOUN
ijtc-565	220	7	on	on	ADP
ijtc-565	220	8	profitability	profitability	NOUN
ijtc-565	220	9	of	of	ADP
ijtc-565	220	10	public	public	ADJ
ijtc-565	220	11	listed	list	VERB
ijtc-565	220	12	firms	firm	NOUN
ijtc-565	220	13	in	in	ADP
ijtc-565	220	14	tanzania	tanzania	PROPN
ijtc-565	220	15	mwenda	mwenda	PROPN
ijtc-565	220	16	and	and	CCONJ
ijtc-565	220	17	ibrahim	ibrahim	PROPN
ijtc-565	220	18	369	369	NUM
ijtc-565	220	19	|	|	ADV
ijtc-565	220	20	ilomata	ilomata	PROPN
ijtc-565	220	21	international	international	ADJ
ijtc-565	220	22	journal	journal	NOUN
ijtc-565	220	23	of	of	ADP
ijtc-565	220	24	tax	tax	PROPN
ijtc-565	220	25	&	&	CCONJ
ijtc-565	220	26	accounting	accounting	PROPN
ijtc-565	220	27	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-565	220	28	harisa	harisa	NOUN
ijtc-565	220	29	,	,	PUNCT
ijtc-565	220	30	e.	e.	PROPN
ijtc-565	220	31	,	,	PUNCT
ijtc-565	220	32	adam	adam	PROPN
ijtc-565	220	33	,	,	PUNCT
ijtc-565	220	34	m.	m.	NOUN
ijtc-565	220	35	,	,	PUNCT
ijtc-565	220	36	&	&	CCONJ
ijtc-565	220	37	meutia	meutia	PROPN
ijtc-565	220	38	,	,	PUNCT
ijtc-565	220	39	i.	i.	PROPN
ijtc-565	220	40	(	(	PUNCT
ijtc-565	220	41	2019	2019	NUM
ijtc-565	220	42	)	)	PUNCT
ijtc-565	220	43	.	.	PUNCT
ijtc-565	221	1	effect	effect	NOUN
ijtc-565	221	2	of	of	ADP
ijtc-565	221	3	quality	quality	NOUN
ijtc-565	221	4	of	of	ADP
ijtc-565	221	5	good	good	ADJ
ijtc-565	221	6	corporate	corporate	ADJ
ijtc-565	221	7	governance	governance	NOUN
ijtc-565	221	8	disclosure	disclosure	NOUN
ijtc-565	221	9	,	,	PUNCT
ijtc-565	221	10	leverage	leverage	NOUN
ijtc-565	221	11	and	and	CCONJ
ijtc-565	221	12	firm	firm	ADJ
ijtc-565	221	13	size	size	NOUN
ijtc-565	221	14	on	on	ADP
ijtc-565	221	15	profitability	profitability	NOUN
ijtc-565	221	16	of	of	ADP
ijtc-565	221	17	islamic	islamic	ADJ
ijtc-565	221	18	commercial	commercial	ADJ
ijtc-565	221	19	banks	bank	NOUN
ijtc-565	221	20	.	.	PUNCT
ijtc-565	222	1	international	international	ADJ
ijtc-565	222	2	journal	journal	PROPN
ijtc-565	222	3	of	of	ADP
ijtc-565	222	4	economics	economic	NOUN
ijtc-565	222	5	and	and	CCONJ
ijtc-565	222	6	financial	financial	ADJ
ijtc-565	222	7	issues	issue	NOUN
ijtc-565	222	8	,	,	PUNCT
ijtc-565	222	9	9(4	9(4	NOUN
ijtc-565	222	10	)	)	PUNCT
ijtc-565	222	11	,	,	PUNCT
ijtc-565	222	12	189–196	189–196	NUM
ijtc-565	222	13	.	.	PUNCT
ijtc-565	223	1	https://doi.org/10.32479/ijefi.8157	https://doi.org/10.32479/ijefi.8157	PROPN
ijtc-565	223	2	herbert	herbert	PROPN
ijtc-565	223	3	,	,	PUNCT
ijtc-565	223	4	w.	w.	PROPN
ijtc-565	223	5	,	,	PUNCT
ijtc-565	223	6	&	&	CCONJ
ijtc-565	223	7	agwor	agwor	PROPN
ijtc-565	223	8	,	,	PUNCT
ijtc-565	223	9	t.	t.	PROPN
ijtc-565	223	10	c.	c.	PROPN
ijtc-565	223	11	(	(	PUNCT
ijtc-565	223	12	2021	2021	NUM
ijtc-565	223	13	)	)	PUNCT
ijtc-565	223	14	.	.	PUNCT
ijtc-565	224	1	corporate	corporate	ADJ
ijtc-565	224	2	governance	governance	NOUN
ijtc-565	224	3	disclosure	disclosure	NOUN
ijtc-565	224	4	and	and	CCONJ
ijtc-565	224	5	corporate	corporate	ADJ
ijtc-565	224	6	performance	performance	NOUN
ijtc-565	224	7	of	of	ADP
ijtc-565	224	8	nigerian	nigerian	ADJ
ijtc-565	224	9	banks	bank	NOUN
ijtc-565	224	10	.	.	PUNCT
ijtc-565	225	1	journal	journal	PROPN
ijtc-565	225	2	of	of	ADP
ijtc-565	225	3	research	research	NOUN
ijtc-565	225	4	in	in	ADP
ijtc-565	225	5	emerging	emerge	VERB
ijtc-565	225	6	markets	market	NOUN
ijtc-565	225	7	,	,	PUNCT
ijtc-565	225	8	3(3	3(3	NUM
ijtc-565	225	9	)	)	PUNCT
ijtc-565	225	10	,	,	PUNCT
ijtc-565	225	11	14–36	14–36	NUM
ijtc-565	225	12	.	.	PUNCT
ijtc-565	226	1	https://doi.org/10.30585/jrems.v3i3.674	https://doi.org/10.30585/jrems.v3i3.674	PROPN
ijtc-565	226	2	ibiam	ibiam	PROPN
ijtc-565	226	3	,	,	PUNCT
ijtc-565	226	4	c.	c.	PROPN
ijtc-565	226	5	i.	i.	PROPN
ijtc-565	226	6	,	,	PUNCT
ijtc-565	226	7	&	&	CCONJ
ijtc-565	226	8	nwogo	nwogo	PROPN
ijtc-565	226	9	,	,	PUNCT
ijtc-565	226	10	j.	j.	PROPN
ijtc-565	226	11	e.	e.	PROPN
ijtc-565	226	12	(	(	PUNCT
ijtc-565	226	13	2017	2017	NUM
ijtc-565	226	14	)	)	PUNCT
ijtc-565	226	15	.	.	PUNCT
ijtc-565	227	1	implications	implication	NOUN
ijtc-565	227	2	of	of	ADP
ijtc-565	227	3	corporate	corporate	ADJ
ijtc-565	227	4	governance	governance	NOUN
ijtc-565	227	5	on	on	ADP
ijtc-565	227	6	banking	banking	NOUN
ijtc-565	227	7	system	system	NOUN
ijtc-565	227	8	stability	stability	NOUN
ijtc-565	227	9	in	in	ADP
ijtc-565	227	10	nigeria	nigeria	PROPN
ijtc-565	227	11	:	:	PUNCT
ijtc-565	227	12	2004–2014	2004–2014	NUM
ijtc-565	227	13	.	.	PUNCT
ijtc-565	228	1	funai	funai	PROPN
ijtc-565	228	2	journal	journal	PROPN
ijtc-565	228	3	of	of	ADP
ijtc-565	228	4	accounting	accounting	NOUN
ijtc-565	228	5	,	,	PUNCT
ijtc-565	228	6	1(1	1(1	NUM
ijtc-565	228	7	)	)	PUNCT
ijtc-565	228	8	,	,	PUNCT
ijtc-565	228	9	140–150	140–150	NUM
ijtc-565	228	10	.	.	PUNCT
ijtc-565	228	11	https://www.fujabf.org/wp-content/uploads/2018/01/implications-of-corporategovernance-on-banking-system-stability-in-nigeria-2004-–-2014.pdf	https://www.fujabf.org/wp-content/uploads/2018/01/implications-of-corporategovernance-on-banking-system-stability-in-nigeria-2004-–-2014.pdf	PROPN
ijtc-565	228	12	iqbal	iqbal	PROPN
ijtc-565	228	13	,	,	PUNCT
ijtc-565	228	14	k.	k.	PROPN
ijtc-565	228	15	,	,	PUNCT
ijtc-565	228	16	&	&	CCONJ
ijtc-565	228	17	kakakhel	kakakhel	PROPN
ijtc-565	228	18	,	,	PUNCT
ijtc-565	228	19	s.	s.	PROPN
ijtc-565	228	20	j.	j.	PROPN
ijtc-565	228	21	(	(	PUNCT
ijtc-565	228	22	2016	2016	NUM
ijtc-565	228	23	)	)	PUNCT
ijtc-565	228	24	.	.	PUNCT
ijtc-565	229	1	corporate	corporate	ADJ
ijtc-565	229	2	governance	governance	NOUN
ijtc-565	229	3	and	and	CCONJ
ijtc-565	229	4	its	its	PRON
ijtc-565	229	5	impact	impact	NOUN
ijtc-565	229	6	on	on	ADP
ijtc-565	229	7	profitability	profitability	NOUN
ijtc-565	229	8	of	of	ADP
ijtc-565	229	9	the	the	DET
ijtc-565	229	10	pharmaceutical	pharmaceutical	ADJ
ijtc-565	229	11	industry	industry	NOUN
ijtc-565	229	12	in	in	ADP
ijtc-565	229	13	pakistan	pakistan	PROPN
ijtc-565	229	14	.	.	PUNCT
ijtc-565	230	1	journal	journal	PROPN
ijtc-565	230	2	of	of	ADP
ijtc-565	230	3	managerial	managerial	ADJ
ijtc-565	230	4	sciences	science	NOUN
ijtc-565	230	5	,	,	PUNCT
ijtc-565	230	6	10(1	10(1	NUM
ijtc-565	230	7	)	)	PUNCT
ijtc-565	230	8	,	,	PUNCT
ijtc-565	230	9	74–82	74–82	NUM
ijtc-565	230	10	.	.	PUNCT
ijtc-565	231	1	https://www.qurtuba.edu.pk/jms/default_files/jms/10_1/jms_january_june2016_7382.pdf	https://www.qurtuba.edu.pk/jms/default_files/jms/10_1/jms_january_june2016_7382.pdf	PROPN
ijtc-565	231	2	joshi	joshi	PROPN
ijtc-565	231	3	,	,	PUNCT
ijtc-565	231	4	y.	y.	PROPN
ijtc-565	231	5	c.	c.	PROPN
ijtc-565	231	6	(	(	PUNCT
ijtc-565	231	7	2021	2021	NUM
ijtc-565	231	8	)	)	PUNCT
ijtc-565	231	9	.	.	PUNCT
ijtc-565	232	1	management	management	NOUN
ijtc-565	232	2	of	of	ADP
ijtc-565	232	3	rurban	rurban	ADJ
ijtc-565	232	4	area	area	NOUN
ijtc-565	232	5	development	development	NOUN
ijtc-565	232	6	:	:	PUNCT
ijtc-565	232	7	selected	select	VERB
ijtc-565	232	8	indian	indian	ADJ
ijtc-565	232	9	experience	experience	NOUN
ijtc-565	232	10	and	and	CCONJ
ijtc-565	232	11	challenges	challenge	NOUN
ijtc-565	232	12	.	.	PUNCT
ijtc-565	233	1	in	in	ADP
ijtc-565	233	2	urban	urban	ADJ
ijtc-565	233	3	growth	growth	NOUN
ijtc-565	233	4	and	and	CCONJ
ijtc-565	233	5	environmental	environmental	ADJ
ijtc-565	233	6	issues	issue	NOUN
ijtc-565	233	7	in	in	ADP
ijtc-565	233	8	india	india	PROPN
ijtc-565	233	9	(	(	PUNCT
ijtc-565	233	10	pp	pp	ADJ
ijtc-565	233	11	.	.	PUNCT
ijtc-565	234	1	87–100	87–100	NUM
ijtc-565	234	2	)	)	PUNCT
ijtc-565	234	3	.	.	PUNCT
ijtc-565	235	1	springer	springer	NOUN
ijtc-565	235	2	.	.	PUNCT
ijtc-565	236	1	kaur	kaur	PROPN
ijtc-565	236	2	,	,	PUNCT
ijtc-565	236	3	m.	m.	NOUN
ijtc-565	236	4	,	,	PUNCT
ijtc-565	236	5	&	&	CCONJ
ijtc-565	236	6	vij	vij	PROPN
ijtc-565	236	7	,	,	PUNCT
ijtc-565	236	8	m.	m.	NOUN
ijtc-565	236	9	(	(	PUNCT
ijtc-565	236	10	2018	2018	NUM
ijtc-565	236	11	)	)	PUNCT
ijtc-565	236	12	.	.	PUNCT
ijtc-565	237	1	corporate	corporate	ADJ
ijtc-565	237	2	governance	governance	NOUN
ijtc-565	237	3	index	index	NOUN
ijtc-565	237	4	and	and	CCONJ
ijtc-565	237	5	firm	firm	ADJ
ijtc-565	237	6	performance	performance	NOUN
ijtc-565	237	7	:	:	PUNCT
ijtc-565	237	8	empirical	empirical	ADJ
ijtc-565	237	9	evidence	evidence	NOUN
ijtc-565	237	10	from	from	ADP
ijtc-565	237	11	indian	indian	ADJ
ijtc-565	237	12	banking	banking	NOUN
ijtc-565	237	13	.	.	PUNCT
ijtc-565	238	1	afro	afro	NOUN
ijtc-565	238	2	-	-	PUNCT
ijtc-565	238	3	asian	asian	ADJ
ijtc-565	238	4	j.	j.	PROPN
ijtc-565	238	5	of	of	ADP
ijtc-565	238	6	finance	finance	NOUN
ijtc-565	238	7	and	and	CCONJ
ijtc-565	238	8	accounting	accounting	NOUN
ijtc-565	238	9	,	,	PUNCT
ijtc-565	238	10	8(2	8(2	NUM
ijtc-565	238	11	)	)	PUNCT
ijtc-565	238	12	,	,	PUNCT
ijtc-565	238	13	190	190	NUM
ijtc-565	238	14	.	.	PUNCT
ijtc-565	239	1	https://doi.org/10.1504/aajfa.2018.10011981	https://doi.org/10.1504/aajfa.2018.10011981	NOUN
ijtc-565	239	2	khanifah	khanifah	NOUN
ijtc-565	239	3	,	,	PUNCT
ijtc-565	239	4	hardiningsih	hardiningsih	NOUN
ijtc-565	239	5	,	,	PUNCT
ijtc-565	239	6	p.	p.	NOUN
ijtc-565	239	7	,	,	PUNCT
ijtc-565	239	8	darmaryantiko	darmaryantiko	PROPN
ijtc-565	239	9	,	,	PUNCT
ijtc-565	239	10	a.	a.	NOUN
ijtc-565	239	11	,	,	PUNCT
ijtc-565	239	12	iryantika	iryantika	PROPN
ijtc-565	239	13	,	,	PUNCT
ijtc-565	239	14	&	&	CCONJ
ijtc-565	239	15	udin	udin	PROPN
ijtc-565	239	16	.	.	PROPN
ijtc-565	239	17	(	(	PUNCT
ijtc-565	239	18	2020	2020	NUM
ijtc-565	239	19	)	)	PUNCT
ijtc-565	239	20	.	.	PUNCT
ijtc-565	240	1	the	the	DET
ijtc-565	240	2	effect	effect	NOUN
ijtc-565	240	3	of	of	ADP
ijtc-565	240	4	corporate	corporate	ADJ
ijtc-565	240	5	governance	governance	NOUN
ijtc-565	240	6	disclosure	disclosure	NOUN
ijtc-565	240	7	on	on	ADP
ijtc-565	240	8	banking	banking	NOUN
ijtc-565	240	9	performance	performance	NOUN
ijtc-565	240	10	:	:	PUNCT
ijtc-565	240	11	empirical	empirical	ADJ
ijtc-565	240	12	evidence	evidence	NOUN
ijtc-565	240	13	from	from	ADP
ijtc-565	240	14	iran	iran	PROPN
ijtc-565	240	15	,	,	PUNCT
ijtc-565	240	16	saudi	saudi	PROPN
ijtc-565	240	17	arabia	arabia	PROPN
ijtc-565	240	18	and	and	CCONJ
ijtc-565	240	19	malaysia	malaysia	PROPN
ijtc-565	240	20	.	.	PUNCT
ijtc-565	241	1	the	the	DET
ijtc-565	241	2	journal	journal	NOUN
ijtc-565	241	3	of	of	ADP
ijtc-565	241	4	asian	asian	ADJ
ijtc-565	241	5	finance	finance	NOUN
ijtc-565	241	6	,	,	PUNCT
ijtc-565	241	7	economics	economic	NOUN
ijtc-565	241	8	and	and	CCONJ
ijtc-565	241	9	business	business	NOUN
ijtc-565	241	10	,	,	PUNCT
ijtc-565	241	11	7(3	7(3	NUM
ijtc-565	241	12	)	)	PUNCT
ijtc-565	241	13	,	,	PUNCT
ijtc-565	241	14	41	41	NUM
ijtc-565	241	15	–	–	SYM
ijtc-565	241	16	51	51	NUM
ijtc-565	241	17	.	.	PUNCT
ijtc-565	241	18	https://doi.org/10.13106/jafeb.2020.vol7.no3.41	https://doi.org/10.13106/jafeb.2020.vol7.no3.41	CCONJ
ijtc-565	241	19	lado	lado	PROPN
ijtc-565	241	20	-	-	PUNCT
ijtc-565	241	21	sestayo	sestayo	PROPN
ijtc-565	241	22	,	,	PUNCT
ijtc-565	241	23	r.	r.	PROPN
ijtc-565	241	24	,	,	PUNCT
ijtc-565	241	25	&	&	CCONJ
ijtc-565	241	26	vivel	vivel	NOUN
ijtc-565	241	27	-	-	PUNCT
ijtc-565	241	28	búa	búa	PROPN
ijtc-565	241	29	,	,	PUNCT
ijtc-565	241	30	m.	m.	NOUN
ijtc-565	241	31	(	(	PUNCT
ijtc-565	241	32	2019	2019	NUM
ijtc-565	241	33	)	)	PUNCT
ijtc-565	241	34	.	.	PUNCT
ijtc-565	242	1	hotel	hotel	NOUN
ijtc-565	242	2	profitability	profitability	NOUN
ijtc-565	242	3	:	:	PUNCT
ijtc-565	242	4	a	a	DET
ijtc-565	242	5	multilayer	multilayer	ADJ
ijtc-565	242	6	neural	neural	ADJ
ijtc-565	242	7	network	network	NOUN
ijtc-565	242	8	approach	approach	NOUN
ijtc-565	242	9	.	.	PUNCT
ijtc-565	243	1	journal	journal	PROPN
ijtc-565	243	2	of	of	ADP
ijtc-565	243	3	hospitality	hospitality	NOUN
ijtc-565	243	4	and	and	CCONJ
ijtc-565	243	5	tourism	tourism	NOUN
ijtc-565	243	6	technology	technology	NOUN
ijtc-565	243	7	,	,	PUNCT
ijtc-565	243	8	11(1	11(1	NUM
ijtc-565	243	9	)	)	PUNCT
ijtc-565	243	10	,	,	PUNCT
ijtc-565	243	11	35–48	35–48	NUM
ijtc-565	243	12	.	.	PUNCT
ijtc-565	244	1	https://doi.org/10.1108/jhtt-08-2017-0072	https://doi.org/10.1108/jhtt-08-2017-0072	PROPN
ijtc-565	244	2	lishenga	lishenga	PROPN
ijtc-565	244	3	,	,	PUNCT
ijtc-565	244	4	l.	l.	PROPN
ijtc-565	244	5	,	,	PUNCT
ijtc-565	244	6	&	&	CCONJ
ijtc-565	244	7	mbaka	mbaka	PROPN
ijtc-565	244	8	,	,	PUNCT
ijtc-565	244	9	a.	a.	NOUN
ijtc-565	244	10	(	(	PUNCT
ijtc-565	244	11	2015	2015	NUM
ijtc-565	244	12	)	)	PUNCT
ijtc-565	244	13	.	.	PUNCT
ijtc-565	245	1	the	the	DET
ijtc-565	245	2	link	link	NOUN
ijtc-565	245	3	between	between	ADP
ijtc-565	245	4	compliance	compliance	NOUN
ijtc-565	245	5	with	with	ADP
ijtc-565	245	6	corporate	corporate	ADJ
ijtc-565	245	7	governance	governance	NOUN
ijtc-565	245	8	disclosure	disclosure	NOUN
ijtc-565	245	9	code	code	NOUN
ijtc-565	245	10	,	,	PUNCT
ijtc-565	245	11	and	and	CCONJ
ijtc-565	245	12	firm	firm	ADJ
ijtc-565	245	13	performance	performance	NOUN
ijtc-565	245	14	for	for	ADP
ijtc-565	245	15	kenyan	kenyan	ADJ
ijtc-565	245	16	firms	firm	NOUN
ijtc-565	245	17	.	.	PUNCT
ijtc-565	246	1	net	net	ADJ
ijtc-565	246	2	journal	journal	PROPN
ijtc-565	246	3	of	of	ADP
ijtc-565	246	4	business	business	NOUN
ijtc-565	246	5	management	management	NOUN
ijtc-565	246	6	,	,	PUNCT
ijtc-565	246	7	3(1	3(1	NUM
ijtc-565	246	8	)	)	PUNCT
ijtc-565	246	9	,	,	PUNCT
ijtc-565	246	10	13–26	13–26	NUM
ijtc-565	246	11	.	.	PUNCT
ijtc-565	247	1	http://www.netjournals.org/z_njbm_14_025.html	http://www.netjournals.org/z_njbm_14_025.html	NUM
ijtc-565	247	2	masasi	masasi	NOUN
ijtc-565	247	3	,	,	PUNCT
ijtc-565	247	4	a.	a.	NOUN
ijtc-565	247	5	(	(	PUNCT
ijtc-565	247	6	2020	2020	NUM
ijtc-565	247	7	)	)	PUNCT
ijtc-565	247	8	.	.	PUNCT
ijtc-565	248	1	assessment	assessment	NOUN
ijtc-565	248	2	of	of	ADP
ijtc-565	248	3	the	the	DET
ijtc-565	248	4	influence	influence	NOUN
ijtc-565	248	5	of	of	ADP
ijtc-565	248	6	corporate	corporate	ADJ
ijtc-565	248	7	governance	governance	NOUN
ijtc-565	248	8	towards	towards	ADP
ijtc-565	248	9	financial	financial	ADJ
ijtc-565	248	10	performance	performance	NOUN
ijtc-565	248	11	in	in	ADP
ijtc-565	248	12	the	the	DET
ijtc-565	248	13	banking	banking	NOUN
ijtc-565	248	14	industry	industry	NOUN
ijtc-565	248	15	in	in	ADP
ijtc-565	248	16	tanzania	tanzania	PROPN
ijtc-565	248	17	:	:	PUNCT
ijtc-565	248	18	the	the	DET
ijtc-565	248	19	case	case	NOUN
ijtc-565	248	20	of	of	ADP
ijtc-565	248	21	crdb	crdb	PROPN
ijtc-565	248	22	bank	bank	PROPN
ijtc-565	248	23	plc	plc	PROPN
ijtc-565	248	24	and	and	CCONJ
ijtc-565	248	25	nmb	nmb	PROPN
ijtc-565	248	26	bank	bank	PROPN
ijtc-565	248	27	plc	plc	PROPN
ijtc-565	248	28	.	.	PROPN
ijtc-565	248	29	mzumbe	mzumbe	PROPN
ijtc-565	248	30	university	university	NOUN
ijtc-565	248	31	.	.	PUNCT
ijtc-565	249	1	http://scholar.mzumbe.ac.tz/handle/11192/4427	http://scholar.mzumbe.ac.tz/handle/11192/4427	NUM
ijtc-565	249	2	matemu	matemu	NOUN
ijtc-565	249	3	,	,	PUNCT
ijtc-565	249	4	g.	g.	PROPN
ijtc-565	249	5	(	(	PUNCT
ijtc-565	249	6	2020	2020	NUM
ijtc-565	249	7	)	)	PUNCT
ijtc-565	249	8	.	.	PUNCT
ijtc-565	250	1	impact	impact	NOUN
ijtc-565	250	2	of	of	ADP
ijtc-565	250	3	corporate	corporate	ADJ
ijtc-565	250	4	governance	governance	NOUN
ijtc-565	250	5	on	on	ADP
ijtc-565	250	6	financial	financial	ADJ
ijtc-565	250	7	performance	performance	NOUN
ijtc-565	250	8	of	of	ADP
ijtc-565	250	9	financial	financial	ADJ
ijtc-565	250	10	institutions	institution	NOUN
ijtc-565	250	11	evidence	evidence	NOUN
ijtc-565	250	12	from	from	ADP
ijtc-565	250	13	selected	select	VERB
ijtc-565	250	14	firm	firm	NOUN
ijtc-565	250	15	listed	list	VERB
ijtc-565	250	16	in	in	ADP
ijtc-565	250	17	dar	dar	NOUN
ijtc-565	250	18	-	-	PUNCT
ijtc-565	250	19	es	es	NOUN
ijtc-565	250	20	-	-	PUNCT
ijtc-565	250	21	salaam	salaam	NOUN
ijtc-565	250	22	stock	stock	NOUN
ijtc-565	250	23	exchange	exchange	PROPN
ijtc-565	250	24	.	.	PUNCT
ijtc-565	251	1	mzumbe	mzumbe	PROPN
ijtc-565	251	2	university	university	NOUN
ijtc-565	251	3	.	.	PUNCT
ijtc-565	252	1	http://scholar.mzumbe.ac.tz/handle/11192/4813	http://scholar.mzumbe.ac.tz/handle/11192/4813	NUM
ijtc-565	252	2	muizzuddin	muizzuddin	NOUN
ijtc-565	252	3	,	,	PUNCT
ijtc-565	252	4	taufik	taufik	PROPN
ijtc-565	252	5	,	,	PUNCT
ijtc-565	252	6	ghasarma	ghasarma	PROPN
ijtc-565	252	7	,	,	PUNCT
ijtc-565	252	8	r.	r.	PROPN
ijtc-565	252	9	,	,	PUNCT
ijtc-565	252	10	putri	putri	PROPN
ijtc-565	252	11	,	,	PUNCT
ijtc-565	252	12	l.	l.	PROPN
ijtc-565	252	13	,	,	PUNCT
ijtc-565	252	14	&	&	CCONJ
ijtc-565	252	15	adam	adam	PROPN
ijtc-565	252	16	,	,	PUNCT
ijtc-565	252	17	m.	m.	NOUN
ijtc-565	252	18	(	(	PUNCT
ijtc-565	252	19	2017	2017	NUM
ijtc-565	252	20	)	)	PUNCT
ijtc-565	252	21	.	.	PUNCT
ijtc-565	253	1	financial	financial	ADJ
ijtc-565	253	2	literacy	literacy	NOUN
ijtc-565	253	3	:	:	PUNCT
ijtc-565	253	4	strategies	strategy	NOUN
ijtc-565	253	5	and	and	CCONJ
ijtc-565	253	6	concepts	concept	NOUN
ijtc-565	253	7	in	in	ADP
ijtc-565	253	8	understanding	understand	VERB
ijtc-565	253	9	the	the	DET
ijtc-565	253	10	financial	financial	ADJ
ijtc-565	253	11	planning	planning	NOUN
ijtc-565	253	12	with	with	ADP
ijtc-565	253	13	self	self	NOUN
ijtc-565	253	14	-	-	PUNCT
ijtc-565	253	15	efficacy	efficacy	NOUN
ijtc-565	253	16	theory	theory	NOUN
ijtc-565	253	17	and	and	CCONJ
ijtc-565	253	18	goal	goal	NOUN
ijtc-565	253	19	setting	set	VERB
ijtc-565	253	20	theory	theory	NOUN
ijtc-565	253	21	of	of	ADP
ijtc-565	253	22	motivation	motivation	NOUN
ijtc-565	253	23	approach	approach	NOUN
ijtc-565	253	24	.	.	PUNCT
ijtc-565	254	1	international	international	ADJ
ijtc-565	254	2	journal	journal	PROPN
ijtc-565	254	3	of	of	ADP
ijtc-565	254	4	economics	economic	NOUN
ijtc-565	254	5	and	and	CCONJ
ijtc-565	254	6	financial	financial	ADJ
ijtc-565	254	7	,	,	PUNCT
ijtc-565	254	8	7(4	7(4	NUM
ijtc-565	254	9	)	)	PUNCT
ijtc-565	254	10	,	,	PUNCT
ijtc-565	254	11	182–188	182–188	NUM
ijtc-565	254	12	.	.	PUNCT
ijtc-565	255	1	https://www.econjournals.com/index.php/ijefi/article/view/4792	https://www.econjournals.com/index.php/ijefi/article/view/4792	NOUN
ijtc-565	255	2	mwenda	mwenda	ADJ
ijtc-565	255	3	,	,	PUNCT
ijtc-565	255	4	b.	b.	PROPN
ijtc-565	255	5	,	,	PUNCT
ijtc-565	255	6	ndiege	ndiege	PROPN
ijtc-565	255	7	,	,	PUNCT
ijtc-565	255	8	b.	b.	PROPN
ijtc-565	255	9	,	,	PUNCT
ijtc-565	255	10	&	&	CCONJ
ijtc-565	255	11	pastory	pastory	ADJ
ijtc-565	255	12	,	,	PUNCT
ijtc-565	255	13	d.	d.	PROPN
ijtc-565	255	14	(	(	PUNCT
ijtc-565	255	15	2021	2021	NUM
ijtc-565	255	16	)	)	PUNCT
ijtc-565	255	17	.	.	PUNCT
ijtc-565	256	1	non	non	ADJ
ijtc-565	256	2	-	-	ADJ
ijtc-565	256	3	financial	financial	ADJ
ijtc-565	256	4	information	information	NOUN
ijtc-565	256	5	disclosure	disclosure	NOUN
ijtc-565	256	6	and	and	CCONJ
ijtc-565	256	7	performance	performance	NOUN
ijtc-565	256	8	of	of	ADP
ijtc-565	256	9	firms	firm	NOUN
ijtc-565	256	10	listed	list	VERB
ijtc-565	256	11	at	at	ADP
ijtc-565	256	12	dar	dar	PROPN
ijtc-565	256	13	es	es	PROPN
ijtc-565	256	14	salaam	salaam	PROPN
ijtc-565	256	15	stock	stock	PROPN
ijtc-565	256	16	exchange	exchange	PROPN
ijtc-565	256	17	,	,	PUNCT
ijtc-565	256	18	tanzania	tanzania	PROPN
ijtc-565	256	19	:	:	PUNCT
ijtc-565	256	20	is	be	AUX
ijtc-565	256	21	there	there	PRON
ijtc-565	256	22	a	a	DET
ijtc-565	256	23	link	link	NOUN
ijtc-565	256	24	?	?	PUNCT
ijtc-565	257	1	journal	journal	PROPN
ijtc-565	257	2	of	of	ADP
ijtc-565	257	3	co	co	ADJ
ijtc-565	257	4	-	-	ADJ
ijtc-565	257	5	operative	operative	ADJ
ijtc-565	257	6	and	and	CCONJ
ijtc-565	257	7	business	business	NOUN
ijtc-565	257	8	studies	study	NOUN
ijtc-565	257	9	(	(	PUNCT
ijtc-565	257	10	jcbs	jcbs	PROPN
ijtc-565	257	11	)	)	PUNCT
ijtc-565	257	12	,	,	PUNCT
ijtc-565	257	13	6(2	6(2	NUM
ijtc-565	257	14	)	)	PUNCT
ijtc-565	257	15	.	.	PUNCT
ijtc-565	258	1	http://dspace.cbe.ac.tz:8080/xmlui/handle/123456789/919	http://dspace.cbe.ac.tz:8080/xmlui/handle/123456789/919	PROPN
ijtc-565	258	2	nobanee	nobanee	NOUN
ijtc-565	258	3	,	,	PUNCT
ijtc-565	258	4	h.	h.	PROPN
ijtc-565	258	5	,	,	PUNCT
ijtc-565	258	6	&	&	CCONJ
ijtc-565	258	7	ellili	ellili	NOUN
ijtc-565	258	8	,	,	PUNCT
ijtc-565	258	9	n.	n.	PROPN
ijtc-565	258	10	o.	o.	PROPN
ijtc-565	258	11	d.	d.	PROPN
ijtc-565	258	12	(	(	PUNCT
ijtc-565	258	13	2022	2022	NUM
ijtc-565	258	14	)	)	PUNCT
ijtc-565	258	15	.	.	PUNCT
ijtc-565	259	1	voluntary	voluntary	ADJ
ijtc-565	259	2	corporate	corporate	ADJ
ijtc-565	259	3	governance	governance	NOUN
ijtc-565	259	4	disclosure	disclosure	NOUN
ijtc-565	259	5	and	and	CCONJ
ijtc-565	259	6	bank	bank	NOUN
ijtc-565	259	7	performance	performance	NOUN
ijtc-565	259	8	:	:	PUNCT
ijtc-565	259	9	evidence	evidence	NOUN
ijtc-565	259	10	from	from	ADP
ijtc-565	259	11	an	an	DET
ijtc-565	259	12	emerging	emerge	VERB
ijtc-565	259	13	market	market	NOUN
ijtc-565	259	14	.	.	PUNCT
ijtc-565	260	1	corporate	corporate	ADJ
ijtc-565	260	2	governance	governance	NOUN
ijtc-565	260	3	:	:	PUNCT
ijtc-565	260	4	the	the	DET
ijtc-565	260	5	international	international	ADJ
ijtc-565	260	6	effects	effect	NOUN
ijtc-565	260	7	of	of	ADP
ijtc-565	260	8	corporate	corporate	ADJ
ijtc-565	260	9	governance	governance	NOUN
ijtc-565	260	10	disclosure	disclosure	NOUN
ijtc-565	260	11	on	on	ADP
ijtc-565	260	12	profitability	profitability	NOUN
ijtc-565	260	13	of	of	ADP
ijtc-565	260	14	public	public	ADJ
ijtc-565	260	15	listed	list	VERB
ijtc-565	260	16	firms	firm	NOUN
ijtc-565	260	17	in	in	ADP
ijtc-565	260	18	tanzania	tanzania	PROPN
ijtc-565	260	19	mwenda	mwenda	PROPN
ijtc-565	260	20	and	and	CCONJ
ijtc-565	260	21	ibrahim	ibrahim	PROPN
ijtc-565	260	22	370	370	NUM
ijtc-565	261	1	|	|	ADV
ijtc-565	261	2	ilomata	ilomata	PROPN
ijtc-565	261	3	international	international	ADJ
ijtc-565	261	4	journal	journal	NOUN
ijtc-565	261	5	of	of	ADP
ijtc-565	261	6	tax	tax	PROPN
ijtc-565	261	7	&	&	CCONJ
ijtc-565	261	8	accounting	accounting	PROPN
ijtc-565	261	9	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-565	261	10	journal	journal	NOUN
ijtc-565	261	11	of	of	ADP
ijtc-565	261	12	business	business	NOUN
ijtc-565	261	13	in	in	ADP
ijtc-565	261	14	society	society	NOUN
ijtc-565	261	15	,	,	PUNCT
ijtc-565	261	16	22(4	22(4	NUM
ijtc-565	261	17	)	)	PUNCT
ijtc-565	261	18	,	,	PUNCT
ijtc-565	261	19	702–719	702–719	NUM
ijtc-565	261	20	.	.	PUNCT
ijtc-565	262	1	https://doi.org/10.1108/cg-12-2020-0535	https://doi.org/10.1108/cg-12-2020-0535	PROPN
ijtc-565	262	2	nurfitriana	nurfitriana	PROPN
ijtc-565	262	3	,	,	PUNCT
ijtc-565	262	4	a.	a.	PROPN
ijtc-565	262	5	,	,	PUNCT
ijtc-565	262	6	&	&	CCONJ
ijtc-565	262	7	yadiati	yadiati	PROPN
ijtc-565	262	8	,	,	PUNCT
ijtc-565	262	9	w.	w.	PROPN
ijtc-565	262	10	(	(	PUNCT
ijtc-565	262	11	2018	2018	NUM
ijtc-565	262	12	)	)	PUNCT
ijtc-565	262	13	.	.	PUNCT
ijtc-565	263	1	relation	relation	NOUN
ijtc-565	263	2	between	between	ADP
ijtc-565	263	3	asymmetric	asymmetric	ADJ
ijtc-565	263	4	information	information	NOUN
ijtc-565	263	5	,	,	PUNCT
ijtc-565	263	6	corporate	corporate	ADJ
ijtc-565	263	7	governance	governance	NOUN
ijtc-565	263	8	and	and	CCONJ
ijtc-565	263	9	earning	earn	VERB
ijtc-565	263	10	management	management	NOUN
ijtc-565	263	11	evidence	evidence	NOUN
ijtc-565	263	12	from	from	ADP
ijtc-565	263	13	indonesia	indonesia	PROPN
ijtc-565	263	14	.	.	PUNCT
ijtc-565	264	1	international	international	ADJ
ijtc-565	264	2	journal	journal	PROPN
ijtc-565	264	3	of	of	ADP
ijtc-565	264	4	advanced	advanced	ADJ
ijtc-565	264	5	engineering	engineering	NOUN
ijtc-565	264	6	and	and	CCONJ
ijtc-565	264	7	management	management	NOUN
ijtc-565	264	8	research	research	NOUN
ijtc-565	264	9	,	,	PUNCT
ijtc-565	264	10	3(2	3(2	NUM
ijtc-565	264	11	)	)	PUNCT
ijtc-565	264	12	,	,	PUNCT
ijtc-565	264	13	146–159	146–159	NUM
ijtc-565	264	14	.	.	PUNCT
ijtc-565	265	1	https://ijaemr.com/uploads/pdf/archivepdf/2020/ijaemr_01_267.pdf	https://ijaemr.com/uploads/pdf/archivepdf/2020/ijaemr_01_267.pdf	NOUN
ijtc-565	265	2	oluwaseyi	oluwaseyi	NOUN
ijtc-565	265	3	,	,	PUNCT
ijtc-565	265	4	a.	a.	PROPN
ijtc-565	265	5	,	,	PUNCT
ijtc-565	265	6	christopher	christopher	PROPN
ijtc-565	265	7	,	,	PUNCT
ijtc-565	265	8	o.	o.	PROPN
ijtc-565	265	9	,	,	PUNCT
ijtc-565	265	10	&	&	CCONJ
ijtc-565	265	11	akinlabi	akinlabi	PROPN
ijtc-565	265	12	,	,	PUNCT
ijtc-565	265	13	b.	b.	PROPN
ijtc-565	265	14	(	(	PUNCT
ijtc-565	265	15	2021	2021	NUM
ijtc-565	265	16	)	)	PUNCT
ijtc-565	265	17	.	.	PUNCT
ijtc-565	266	1	effect	effect	NOUN
ijtc-565	266	2	of	of	ADP
ijtc-565	266	3	mission	mission	NOUN
ijtc-565	266	4	statement	statement	NOUN
ijtc-565	266	5	on	on	ADP
ijtc-565	266	6	profitability	profitability	NOUN
ijtc-565	266	7	of	of	ADP
ijtc-565	266	8	selected	select	VERB
ijtc-565	266	9	deposit	deposit	NOUN
ijtc-565	266	10	money	money	NOUN
ijtc-565	266	11	banks	bank	NOUN
ijtc-565	266	12	in	in	ADP
ijtc-565	266	13	lagos	lagos	PROPN
ijtc-565	266	14	state	state	NOUN
ijtc-565	266	15	,	,	PUNCT
ijtc-565	266	16	nigeria	nigeria	PROPN
ijtc-565	266	17	.	.	PUNCT
ijtc-565	267	1	sylwan	sylwan	PROPN
ijtc-565	267	2	journal	journal	NOUN
ijtc-565	267	3	,	,	PUNCT
ijtc-565	267	4	165(6	165(6	NUM
ijtc-565	267	5	)	)	PUNCT
ijtc-565	267	6	,	,	PUNCT
ijtc-565	267	7	75–86	75–86	NUM
ijtc-565	267	8	.	.	PUNCT
ijtc-565	268	1	https://publication.babcock.edu.ng/asset/docs/publications/bam/9907/7129.pdf	https://publication.babcock.edu.ng/asset/docs/publications/bam/9907/7129.pdf	X
ijtc-565	268	2	ooghe	ooghe	PROPN
ijtc-565	268	3	,	,	PUNCT
ijtc-565	268	4	h.	h.	PROPN
ijtc-565	268	5	,	,	PUNCT
ijtc-565	268	6	&	&	CCONJ
ijtc-565	268	7	de	de	ADP
ijtc-565	268	8	prijcker	prijcker	NOUN
ijtc-565	268	9	,	,	PUNCT
ijtc-565	268	10	s.	s.	PROPN
ijtc-565	268	11	(	(	PUNCT
ijtc-565	268	12	2008	2008	NUM
ijtc-565	268	13	)	)	PUNCT
ijtc-565	268	14	.	.	PUNCT
ijtc-565	269	1	failure	failure	NOUN
ijtc-565	269	2	processes	process	NOUN
ijtc-565	269	3	and	and	CCONJ
ijtc-565	269	4	causes	cause	NOUN
ijtc-565	269	5	of	of	ADP
ijtc-565	269	6	company	company	NOUN
ijtc-565	269	7	bankruptcy	bankruptcy	NOUN
ijtc-565	269	8	:	:	PUNCT
ijtc-565	269	9	a	a	DET
ijtc-565	269	10	typology	typology	NOUN
ijtc-565	269	11	.	.	PUNCT
ijtc-565	270	1	management	management	NOUN
ijtc-565	270	2	decision	decision	NOUN
ijtc-565	270	3	,	,	PUNCT
ijtc-565	270	4	46(2	46(2	NOUN
ijtc-565	270	5	)	)	PUNCT
ijtc-565	270	6	,	,	PUNCT
ijtc-565	270	7	223–242	223–242	NUM
ijtc-565	270	8	.	.	PUNCT
ijtc-565	271	1	https://doi.org/10.1108/00251740810854131	https://doi.org/10.1108/00251740810854131	VERB
ijtc-565	272	1	panchasara	panchasara	PROPN
ijtc-565	272	2	,	,	PUNCT
ijtc-565	272	3	d.	d.	PROPN
ijtc-565	272	4	b.	b.	PROPN
ijtc-565	272	5	m.	m.	PROPN
ijtc-565	272	6	,	,	PUNCT
ijtc-565	272	7	&	&	CCONJ
ijtc-565	272	8	bharadia	bharadia	PROPN
ijtc-565	272	9	,	,	PUNCT
ijtc-565	272	10	m.	m.	PROPN
ijtc-565	272	11	h.	h.	PROPN
ijtc-565	272	12	s.	s.	PROPN
ijtc-565	272	13	(	(	PUNCT
ijtc-565	272	14	2013	2013	NUM
ijtc-565	272	15	)	)	PUNCT
ijtc-565	272	16	.	.	PUNCT
ijtc-565	273	1	corporate	corporate	ADJ
ijtc-565	273	2	governance	governance	NOUN
ijtc-565	273	3	disclosure	disclosure	NOUN
ijtc-565	273	4	practices	practice	NOUN
ijtc-565	273	5	and	and	CCONJ
ijtc-565	273	6	firm	firm	ADJ
ijtc-565	273	7	performance	performance	NOUN
ijtc-565	273	8	:	:	PUNCT
ijtc-565	273	9	evidence	evidence	NOUN
ijtc-565	273	10	from	from	ADP
ijtc-565	273	11	indian	indian	ADJ
ijtc-565	273	12	banks	bank	NOUN
ijtc-565	273	13	.	.	PUNCT
ijtc-565	274	1	paradigm	paradigm	NOUN
ijtc-565	274	2	,	,	PUNCT
ijtc-565	274	3	17(1–2	17(1–2	PROPN
ijtc-565	274	4	)	)	PUNCT
ijtc-565	274	5	,	,	PUNCT
ijtc-565	274	6	88–98	88–98	NUM
ijtc-565	274	7	.	.	PUNCT
ijtc-565	275	1	https://doi.org/10.1177/0971890720130110	https://doi.org/10.1177/0971890720130110	PROPN
ijtc-565	275	2	rintamäki	rintamäki	PROPN
ijtc-565	275	3	,	,	PUNCT
ijtc-565	275	4	s.	s.	PROPN
ijtc-565	275	5	(	(	PUNCT
ijtc-565	275	6	2018	2018	NUM
ijtc-565	275	7	)	)	PUNCT
ijtc-565	275	8	.	.	PUNCT
ijtc-565	276	1	stakeholder	stakeholder	NOUN
ijtc-565	276	2	expectations	expectation	NOUN
ijtc-565	276	3	of	of	ADP
ijtc-565	276	4	csr	csr	NOUN
ijtc-565	276	5	–	–	PUNCT
ijtc-565	276	6	case	case	NOUN
ijtc-565	276	7	olvi	olvi	ADJ
ijtc-565	276	8	group	group	NOUN
ijtc-565	276	9	[	[	X
ijtc-565	276	10	lappeenranta	lappeenranta	PROPN
ijtc-565	276	11	university	university	NOUN
ijtc-565	276	12	of	of	ADP
ijtc-565	276	13	technology	technology	NOUN
ijtc-565	276	14	]	]	PUNCT
ijtc-565	276	15	.	.	PUNCT
ijtc-565	277	1	https://lutpub.lut.fi/handle/10024/149267	https://lutpub.lut.fi/handle/10024/149267	PROPN
ijtc-565	277	2	roels	roel	NOUN
ijtc-565	277	3	,	,	PUNCT
ijtc-565	277	4	b.	b.	PROPN
ijtc-565	277	5	(	(	PUNCT
ijtc-565	277	6	2017	2017	NUM
ijtc-565	277	7	)	)	PUNCT
ijtc-565	277	8	.	.	PUNCT
ijtc-565	278	1	how	how	SCONJ
ijtc-565	278	2	does	do	VERB
ijtc-565	278	3	new	new	ADJ
ijtc-565	278	4	demand	demand	NOUN
ijtc-565	278	5	for	for	ADP
ijtc-565	278	6	a	a	DET
ijtc-565	278	7	natural	natural	ADJ
ijtc-565	278	8	resource	resource	NOUN
ijtc-565	278	9	impact	impact	NOUN
ijtc-565	278	10	the	the	DET
ijtc-565	278	11	economic	economic	ADJ
ijtc-565	278	12	growth	growth	NOUN
ijtc-565	278	13	of	of	ADP
ijtc-565	278	14	developing	develop	VERB
ijtc-565	278	15	countries	country	NOUN
ijtc-565	278	16	endowed	endow	VERB
ijtc-565	278	17	with	with	ADP
ijtc-565	278	18	it	it	PRON
ijtc-565	278	19	 	 	SPACE
ijtc-565	278	20	?	?	PUNCT
ijtc-565	279	1	case	case	NOUN
ijtc-565	279	2	study	study	NOUN
ijtc-565	279	3	of	of	ADP
ijtc-565	279	4	lithium	lithium	NOUN
ijtc-565	279	5	and	and	CCONJ
ijtc-565	279	6	rare	rare	ADJ
ijtc-565	279	7	earth	earth	NOUN
ijtc-565	279	8	elements	element	NOUN
ijtc-565	279	9	[	[	X
ijtc-565	279	10	université	université	X
ijtc-565	279	11	catholique	catholique	X
ijtc-565	279	12	de	de	X
ijtc-565	279	13	louvain	louvain	NOUN
ijtc-565	279	14	]	]	PUNCT
ijtc-565	279	15	.	.	PUNCT
ijtc-565	280	1	https://dial.uclouvain.be/downloader/downloader.php?pid=thesis%3a11597&datastream	https://dial.uclouvain.be/downloader/downloader.php?pid=thesis%3a11597&datastream	X
ijtc-565	281	1	=	=	PROPN
ijtc-565	281	2	pdf_01	pdf_01	PROPN
ijtc-565	281	3	simon	simon	PROPN
ijtc-565	281	4	,	,	PUNCT
ijtc-565	281	5	b.	b.	PROPN
ijtc-565	281	6	(	(	PUNCT
ijtc-565	281	7	2016	2016	NUM
ijtc-565	281	8	)	)	PUNCT
ijtc-565	281	9	.	.	PUNCT
ijtc-565	282	1	what	what	PRON
ijtc-565	282	2	is	be	AUX
ijtc-565	282	3	stakeholder	stakeholder	NOUN
ijtc-565	282	4	theory	theory	NOUN
ijtc-565	282	5	and	and	CCONJ
ijtc-565	282	6	how	how	SCONJ
ijtc-565	282	7	does	do	AUX
ijtc-565	282	8	it	it	PRON
ijtc-565	282	9	impact	impact	VERB
ijtc-565	282	10	an	an	DET
ijtc-565	282	11	organization	organization	NOUN
ijtc-565	282	12	?	?	PUNCT
ijtc-565	283	1	in	in	ADP
ijtc-565	283	2	smartsheet	smartsheet	ADJ
ijtc-565	283	3	.	.	PUNCT
ijtc-565	284	1	https://www.smartsheet.com/what-stakeholder-theory-and-how-does-it-impactorganization	https://www.smartsheet.com/what-stakeholder-theory-and-how-does-it-impactorganization	NOUN
ijtc-565	284	2	strouhal	strouhal	NOUN
ijtc-565	284	3	,	,	PUNCT
ijtc-565	284	4	j.	j.	PROPN
ijtc-565	284	5	,	,	PUNCT
ijtc-565	284	6	stamfestova	stamfestova	INTJ
ijtc-565	284	7	,	,	PUNCT
ijtc-565	284	8	p.	p.	NOUN
ijtc-565	284	9	,	,	PUNCT
ijtc-565	284	10	kljucnikov	kljucnikov	PROPN
ijtc-565	284	11	,	,	PUNCT
ijtc-565	284	12	a.	a.	NOUN
ijtc-565	284	13	,	,	PUNCT
ijtc-565	284	14	&	&	CCONJ
ijtc-565	284	15	vincurova	vincurova	PROPN
ijtc-565	284	16	,	,	PUNCT
ijtc-565	284	17	z.	z.	PROPN
ijtc-565	284	18	(	(	PUNCT
ijtc-565	284	19	2018	2018	NUM
ijtc-565	284	20	)	)	PUNCT
ijtc-565	284	21	.	.	PUNCT
ijtc-565	285	1	different	different	ADJ
ijtc-565	285	2	approaches	approach	NOUN
ijtc-565	285	3	to	to	ADP
ijtc-565	285	4	the	the	DET
ijtc-565	285	5	ebit	ebit	NOUN
ijtc-565	285	6	construction	construction	NOUN
ijtc-565	285	7	and	and	CCONJ
ijtc-565	285	8	their	their	PRON
ijtc-565	285	9	impact	impact	NOUN
ijtc-565	285	10	on	on	ADP
ijtc-565	285	11	corporate	corporate	ADJ
ijtc-565	285	12	financial	financial	ADJ
ijtc-565	285	13	performance	performance	NOUN
ijtc-565	285	14	based	base	VERB
ijtc-565	285	15	on	on	ADP
ijtc-565	285	16	the	the	DET
ijtc-565	285	17	return	return	NOUN
ijtc-565	285	18	on	on	ADP
ijtc-565	285	19	assets	asset	NOUN
ijtc-565	285	20	:	:	PUNCT
ijtc-565	285	21	some	some	DET
ijtc-565	285	22	evidence	evidence	NOUN
ijtc-565	285	23	from	from	ADP
ijtc-565	285	24	czech	czech	ADJ
ijtc-565	285	25	top100	top100	PROPN
ijtc-565	285	26	companies	company	NOUN
ijtc-565	285	27	.	.	PUNCT
ijtc-565	286	1	journal	journal	NOUN
ijtc-565	286	2	of	of	ADP
ijtc-565	286	3	competitiveness	competitiveness	NOUN
ijtc-565	286	4	,	,	PUNCT
ijtc-565	286	5	10(1	10(1	NUM
ijtc-565	286	6	)	)	PUNCT
ijtc-565	286	7	,	,	PUNCT
ijtc-565	286	8	144–154	144–154	NUM
ijtc-565	286	9	.	.	PUNCT
ijtc-565	287	1	https://doi.org/10.7441/joc.2018.01.09	https://doi.org/10.7441/joc.2018.01.09	PROPN
ijtc-565	287	2	unctad	unctad	NOUN
ijtc-565	287	3	.	.	PUNCT
ijtc-565	288	1	(	(	PUNCT
ijtc-565	288	2	2006	2006	NUM
ijtc-565	288	3	)	)	PUNCT
ijtc-565	288	4	.	.	PUNCT
ijtc-565	289	1	guidance	guidance	NOUN
ijtc-565	289	2	on	on	ADP
ijtc-565	289	3	good	good	ADJ
ijtc-565	289	4	practices	practice	NOUN
ijtc-565	289	5	in	in	ADP
ijtc-565	289	6	corporate	corporate	ADJ
ijtc-565	289	7	governance	governance	NOUN
ijtc-565	289	8	disclosure	disclosure	NOUN
ijtc-565	289	9	(	(	PUNCT
ijtc-565	289	10	1st	1st	ADJ
ijtc-565	289	11	ed	ed	NOUN
ijtc-565	289	12	.	.	PUNCT
ijtc-565	289	13	)	)	PUNCT
ijtc-565	289	14	.	.	PUNCT
ijtc-565	290	1	united	united	PROPN
ijtc-565	290	2	nations	nations	PROPN
ijtc-565	290	3	.	.	PUNCT
ijtc-565	291	1	https://doi.org/10.18356/409eafb3-en	https://doi.org/10.18356/409eafb3-en	PROPN
ijtc-565	291	2	vieira	vieira	PROPN
ijtc-565	291	3	,	,	PUNCT
ijtc-565	291	4	m.	m.	PROPN
ijtc-565	291	5	f.	f.	PROPN
ijtc-565	291	6	u.	u.	PROPN
ijtc-565	291	7	de	de	PROPN
ijtc-565	291	8	v.	v.	PROPN
ijtc-565	291	9	(	(	PUNCT
ijtc-565	291	10	2015	2015	NUM
ijtc-565	291	11	)	)	PUNCT
ijtc-565	291	12	.	.	PUNCT
ijtc-565	292	1	internationalization	internationalization	NOUN
ijtc-565	292	2	strategy	strategy	NOUN
ijtc-565	292	3	of	of	ADP
ijtc-565	292	4	jj	jj	PROPN
ijtc-565	292	5	heitor	heitor	PROPN
ijtc-565	292	6	shoes	shoe	NOUN
ijtc-565	292	7	to	to	ADP
ijtc-565	292	8	south	south	PROPN
ijtc-565	292	9	africa	africa	PROPN
ijtc-565	292	10	(	(	PUNCT
ijtc-565	292	11	no	no	INTJ
ijtc-565	292	12	.	.	NOUN
ijtc-565	292	13	1495	1495	NUM
ijtc-565	292	14	;	;	PUNCT
ijtc-565	292	15	sme	sme	NOUN
ijtc-565	292	16	competitiveness	competitiveness	NOUN
ijtc-565	292	17	:	:	PUNCT
ijtc-565	292	18	internationalization	internationalization	NOUN
ijtc-565	292	19	strategy	strategy	NOUN
ijtc-565	292	20	field	field	NOUN
ijtc-565	292	21	)	)	PUNCT
ijtc-565	292	22	.	.	PUNCT
ijtc-565	293	1	https://run.unl.pt/bitstream/10362/15487/1/vieira_2015.pdf	https://run.unl.pt/bitstream/10362/15487/1/vieira_2015.pdf	NOUN
ijtc-565	293	2	willim	willim	NOUN
ijtc-565	293	3	,	,	PUNCT
ijtc-565	293	4	a.	a.	NOUN
ijtc-565	293	5	p.	p.	PROPN
ijtc-565	293	6	,	,	PUNCT
ijtc-565	293	7	lako	lako	PROPN
ijtc-565	293	8	,	,	PUNCT
ijtc-565	293	9	a.	a.	PROPN
ijtc-565	293	10	,	,	PUNCT
ijtc-565	293	11	&	&	CCONJ
ijtc-565	293	12	wendy	wendy	PROPN
ijtc-565	293	13	,	,	PUNCT
ijtc-565	293	14	w.	w.	PROPN
ijtc-565	293	15	(	(	PUNCT
ijtc-565	293	16	2020	2020	NUM
ijtc-565	293	17	)	)	PUNCT
ijtc-565	293	18	.	.	PUNCT
ijtc-565	294	1	analysis	analysis	NOUN
ijtc-565	294	2	of	of	ADP
ijtc-565	294	3	impact	impact	NOUN
ijtc-565	294	4	implementation	implementation	NOUN
ijtc-565	294	5	of	of	ADP
ijtc-565	294	6	corporate	corporate	ADJ
ijtc-565	294	7	governance	governance	NOUN
ijtc-565	294	8	and	and	CCONJ
ijtc-565	294	9	corporate	corporate	ADJ
ijtc-565	294	10	social	social	ADJ
ijtc-565	294	11	responsibility	responsibility	NOUN
ijtc-565	294	12	on	on	ADP
ijtc-565	294	13	corporate	corporate	ADJ
ijtc-565	294	14	value	value	NOUN
ijtc-565	294	15	in	in	ADP
ijtc-565	294	16	banking	banking	NOUN
ijtc-565	294	17	sector	sector	NOUN
ijtc-565	294	18	with	with	ADP
ijtc-565	294	19	net	net	ADJ
ijtc-565	294	20	profit	profit	NOUN
ijtc-565	294	21	margin	margin	NOUN
ijtc-565	294	22	and	and	CCONJ
ijtc-565	294	23	management	management	NOUN
ijtc-565	294	24	quality	quality	NOUN
ijtc-565	294	25	as	as	ADP
ijtc-565	294	26	moderating	moderate	VERB
ijtc-565	294	27	variables	variable	NOUN
ijtc-565	294	28	.	.	PUNCT
ijtc-565	295	1	international	international	ADJ
ijtc-565	295	2	journal	journal	NOUN
ijtc-565	295	3	of	of	ADP
ijtc-565	295	4	multicultural	multicultural	ADJ
ijtc-565	295	5	and	and	CCONJ
ijtc-565	295	6	multireligious	multireligious	ADJ
ijtc-565	295	7	understanding	understanding	NOUN
ijtc-565	295	8	,	,	PUNCT
ijtc-565	295	9	7(4	7(4	NUM
ijtc-565	295	10	)	)	PUNCT
ijtc-565	295	11	,	,	PUNCT
ijtc-565	295	12	116–124	116–124	NUM
ijtc-565	295	13	.	.	PUNCT
ijtc-565	296	1	https://doi.org/http://dx.doi.org/10.18415/ijmmu.v7i4.1579	https://doi.org/http://dx.doi.org/10.18415/ijmmu.v7i4.1579	PROPN
ijtc-565	296	2	zuva	zuva	PROPN
ijtc-565	296	3	,	,	PUNCT
ijtc-565	296	4	j.	j.	PROPN
ijtc-565	296	5	,	,	PUNCT
ijtc-565	296	6	&	&	CCONJ
ijtc-565	296	7	zuva	zuva	PROPN
ijtc-565	296	8	,	,	PUNCT
ijtc-565	296	9	t.	t.	PROPN
ijtc-565	296	10	(	(	PUNCT
ijtc-565	296	11	2018	2018	NUM
ijtc-565	296	12	)	)	PUNCT
ijtc-565	296	13	.	.	PUNCT
ijtc-565	297	1	corporate	corporate	ADJ
ijtc-565	297	2	governance	governance	NOUN
ijtc-565	297	3	and	and	CCONJ
ijtc-565	297	4	organisational	organisational	ADJ
ijtc-565	297	5	performance	performance	NOUN
ijtc-565	297	6	.	.	PUNCT
ijtc-565	298	1	international	international	ADJ
ijtc-565	298	2	.	.	PUNCT
ijtc-565	299	1	international	international	ADJ
ijtc-565	299	2	journal	journal	PROPN
ijtc-565	299	3	of	of	ADP
ijtc-565	299	4	business	business	NOUN
ijtc-565	299	5	and	and	CCONJ
ijtc-565	299	6	management	management	NOUN
ijtc-565	299	7	studies	study	NOUN
ijtc-565	299	8	,	,	PUNCT
ijtc-565	299	9	10(1	10(1	NUM
ijtc-565	299	10	)	)	PUNCT
ijtc-565	299	11	,	,	PUNCT
ijtc-565	299	12	16–29	16–29	NUM
ijtc-565	299	13	.	.	PUNCT
ijtc-565	299	14	https://dergipark.org.tr/tr/download/article-file/440158	https://dergipark.org.tr/tr/download/article-file/440158	NOUN