id	sid	tid	token	lemma	pos
aijbe-975	1	1	american	american	PROPN
aijbe-975	1	2	interdisciplinary	interdisciplinary	PROPN
aijbe-975	1	3	journal	journal	NOUN
aijbe-975	1	4	of	of	ADP
aijbe-975	1	5	business	business	NOUN
aijbe-975	1	6	and	and	CCONJ
aijbe-975	1	7	economics	economic	NOUN
aijbe-975	1	8	issn	issn	PROPN
aijbe-975	1	9	:	:	PUNCT
aijbe-975	1	10	2837	2837	NUM
aijbe-975	1	11	-	-	SYM
aijbe-975	1	12	1909|	1909|	NUM
aijbe-975	1	13	impact	impact	NOUN
aijbe-975	1	14	factor	factor	NOUN
aijbe-975	1	15	:	:	PUNCT
aijbe-975	1	16	8.87	8.87	NUM
aijbe-975	1	17	volume	volume	NOUN
aijbe-975	1	18	.	.	PUNCT
aijbe-975	2	1	12	12	NUM
aijbe-975	2	2	,	,	PUNCT
aijbe-975	2	3	number	number	NOUN
aijbe-975	2	4	1	1	NUM
aijbe-975	2	5	;	;	PUNCT
aijbe-975	2	6	january	january	PROPN
aijbe-975	2	7	-	-	PUNCT
aijbe-975	2	8	march	march	PROPN
aijbe-975	2	9	,	,	PUNCT
aijbe-975	2	10	2025	2025	NUM
aijbe-975	2	11	;	;	PUNCT
aijbe-975	2	12	published	publish	VERB
aijbe-975	2	13	by	by	ADP
aijbe-975	2	14	:	:	PUNCT
aijbe-975	2	15	scientific	scientific	ADJ
aijbe-975	2	16	and	and	CCONJ
aijbe-975	2	17	academic	academic	ADJ
aijbe-975	2	18	development	development	PROPN
aijbe-975	2	19	institute	institute	PROPN
aijbe-975	2	20	(	(	PUNCT
aijbe-975	2	21	sadi	sadi	PROPN
aijbe-975	2	22	)	)	PUNCT
aijbe-975	2	23	8933	8933	NUM
aijbe-975	3	1	willis	willis	PROPN
aijbe-975	3	2	ave	ave	PROPN
aijbe-975	3	3	los	los	PROPN
aijbe-975	3	4	angeles	angeles	PROPN
aijbe-975	3	5	,	,	PUNCT
aijbe-975	3	6	california	california	PROPN
aijbe-975	3	7	https://sadijournals.org/index.php/aijbe|	https://sadijournals.org/index.php/aijbe|	PROPN
aijbe-975	4	1	editorial@sadijournals.org	editorial@sadijournals.org	PROPN
aijbe-975	4	2	1	1	NUM
aijbe-975	4	3	american	american	ADJ
aijbe-975	4	4	interdisciplinary	interdisciplinary	ADJ
aijbe-975	4	5	journal	journal	NOUN
aijbe-975	4	6	of	of	ADP
aijbe-975	4	7	business	business	NOUN
aijbe-975	4	8	and	and	CCONJ
aijbe-975	4	9	economics	economic	NOUN
aijbe-975	4	10	|	|	ADV
aijbe-975	4	11	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	4	12	corporate	corporate	ADJ
aijbe-975	4	13	governance	governance	NOUN
aijbe-975	4	14	and	and	CCONJ
aijbe-975	4	15	bankruptcy	bankruptcy	NOUN
aijbe-975	4	16	risk	risk	NOUN
aijbe-975	4	17	:	:	PUNCT
aijbe-975	4	18	an	an	DET
aijbe-975	4	19	empirical	empirical	ADJ
aijbe-975	4	20	analysis	analysis	NOUN
aijbe-975	4	21	of	of	ADP
aijbe-975	4	22	nigerian	nigerian	ADJ
aijbe-975	4	23	banks	bank	NOUN
aijbe-975	4	24	1ezekwere	1ezekwere	NUM
aijbe-975	4	25	uzochukwu	uzochukwu	ADJ
aijbe-975	4	26	and	and	CCONJ
aijbe-975	4	27	2amahi	2amahi	NUM
aijbe-975	4	28	uchechukwu	uchechukwu	ADJ
aijbe-975	4	29	fidelis	fidelis	PROPN
aijbe-975	4	30	department	department	NOUN
aijbe-975	4	31	of	of	ADP
aijbe-975	4	32	accounting	accounting	PROPN
aijbe-975	4	33	,	,	PUNCT
aijbe-975	4	34	kingsley	kingsley	PROPN
aijbe-975	4	35	ozumba	ozumba	PROPN
aijbe-975	4	36	mbadiwe	mbadiwe	PROPN
aijbe-975	4	37	university	university	PROPN
aijbe-975	4	38	,	,	PUNCT
aijbe-975	4	39	ideato	ideato	PROPN
aijbe-975	4	40	,	,	PUNCT
aijbe-975	4	41	imo	imo	PROPN
aijbe-975	4	42	state	state	PROPN
aijbe-975	4	43	department	department	PROPN
aijbe-975	4	44	of	of	ADP
aijbe-975	4	45	accounting	accounting	NOUN
aijbe-975	4	46	and	and	CCONJ
aijbe-975	4	47	finance	finance	NOUN
aijbe-975	4	48	,	,	PUNCT
aijbe-975	4	49	university	university	NOUN
aijbe-975	4	50	of	of	ADP
aijbe-975	4	51	delta	delta	PROPN
aijbe-975	4	52	,	,	PUNCT
aijbe-975	4	53	agbor	agbor	NOUN
aijbe-975	4	54	,	,	PUNCT
aijbe-975	4	55	delta	delta	NOUN
aijbe-975	4	56	state	state	NOUN
aijbe-975	4	57	email	email	NOUN
aijbe-975	4	58	:	:	PUNCT
aijbe-975	4	59	uzochukwu.ezekwere@komu.edu.ng	uzochukwu.ezekwere@komu.edu.ng	ADJ
aijbe-975	4	60	doi	doi	NOUN
aijbe-975	4	61	:	:	PUNCT
aijbe-975	4	62	https://doi.org/10.5281/zenodo.14629040	https://doi.org/10.5281/zenodo.14629040	NOUN
aijbe-975	4	63	abstract	abstract	NOUN
aijbe-975	4	64	:	:	PUNCT
aijbe-975	4	65	this	this	DET
aijbe-975	4	66	study	study	NOUN
aijbe-975	4	67	determined	determine	VERB
aijbe-975	4	68	the	the	DET
aijbe-975	4	69	effect	effect	NOUN
aijbe-975	4	70	of	of	ADP
aijbe-975	4	71	corporate	corporate	ADJ
aijbe-975	4	72	governance	governance	NOUN
aijbe-975	4	73	on	on	ADP
aijbe-975	4	74	bankruptcy	bankruptcy	NOUN
aijbe-975	4	75	risk	risk	NOUN
aijbe-975	4	76	in	in	ADP
aijbe-975	4	77	commercial	commercial	ADJ
aijbe-975	4	78	banks	bank	NOUN
aijbe-975	4	79	in	in	ADP
aijbe-975	4	80	nigeria	nigeria	PROPN
aijbe-975	4	81	,	,	PUNCT
aijbe-975	4	82	using	use	VERB
aijbe-975	4	83	audit	audit	NOUN
aijbe-975	4	84	committee	committee	NOUN
aijbe-975	4	85	independence	independence	NOUN
aijbe-975	4	86	,	,	PUNCT
aijbe-975	4	87	and	and	CCONJ
aijbe-975	4	88	remuneration	remuneration	NOUN
aijbe-975	4	89	committee	committee	NOUN
aijbe-975	4	90	.	.	PUNCT
aijbe-975	5	1	ex	ex	PRON
aijbe-975	5	2	post	post	X
aijbe-975	5	3	facto	facto	X
aijbe-975	5	4	research	research	NOUN
aijbe-975	5	5	design	design	NOUN
aijbe-975	5	6	was	be	AUX
aijbe-975	5	7	adopted	adopt	VERB
aijbe-975	5	8	for	for	ADP
aijbe-975	5	9	the	the	DET
aijbe-975	5	10	study	study	NOUN
aijbe-975	5	11	.	.	PUNCT
aijbe-975	6	1	a	a	DET
aijbe-975	6	2	sample	sample	NOUN
aijbe-975	6	3	of	of	ADP
aijbe-975	6	4	eight	eight	NUM
aijbe-975	6	5	deposit	deposit	NOUN
aijbe-975	6	6	money	money	NOUN
aijbe-975	6	7	banks	bank	NOUN
aijbe-975	6	8	was	be	AUX
aijbe-975	6	9	used	use	VERB
aijbe-975	6	10	for	for	ADP
aijbe-975	6	11	the	the	DET
aijbe-975	6	12	study	study	NOUN
aijbe-975	6	13	.	.	PUNCT
aijbe-975	7	1	data	datum	NOUN
aijbe-975	7	2	were	be	AUX
aijbe-975	7	3	obtained	obtain	VERB
aijbe-975	7	4	from	from	ADP
aijbe-975	7	5	the	the	DET
aijbe-975	7	6	annual	annual	ADJ
aijbe-975	7	7	reports	report	NOUN
aijbe-975	7	8	and	and	CCONJ
aijbe-975	7	9	audited	audit	VERB
aijbe-975	7	10	accounts	account	NOUN
aijbe-975	7	11	of	of	ADP
aijbe-975	7	12	the	the	DET
aijbe-975	7	13	banks	bank	NOUN
aijbe-975	7	14	under	under	ADP
aijbe-975	7	15	assessment	assessment	NOUN
aijbe-975	7	16	.	.	PUNCT
aijbe-975	8	1	altman	altman	PROPN
aijbe-975	8	2	's	's	PART
aijbe-975	8	3	original	original	ADJ
aijbe-975	8	4	model	model	NOUN
aijbe-975	8	5	for	for	ADP
aijbe-975	8	6	public	public	ADJ
aijbe-975	8	7	companies	company	NOUN
aijbe-975	8	8	was	be	AUX
aijbe-975	8	9	used	use	VERB
aijbe-975	8	10	to	to	PART
aijbe-975	8	11	extract	extract	VERB
aijbe-975	8	12	data	datum	NOUN
aijbe-975	8	13	and	and	CCONJ
aijbe-975	8	14	the	the	DET
aijbe-975	8	15	formulated	formulated	ADJ
aijbe-975	8	16	hypotheses	hypothesis	NOUN
aijbe-975	8	17	were	be	AUX
aijbe-975	8	18	tested	test	VERB
aijbe-975	8	19	with	with	ADP
aijbe-975	8	20	regression	regression	NOUN
aijbe-975	8	21	analysis	analysis	NOUN
aijbe-975	8	22	with	with	ADP
aijbe-975	8	23	aid	aid	NOUN
aijbe-975	8	24	of	of	ADP
aijbe-975	8	25	e	e	NOUN
aijbe-975	8	26	-	-	NOUN
aijbe-975	8	27	view	view	NOUN
aijbe-975	8	28	9.0	9.0	NUM
aijbe-975	8	29	.	.	PUNCT
aijbe-975	9	1	the	the	DET
aijbe-975	9	2	analysis	analysis	NOUN
aijbe-975	9	3	and	and	CCONJ
aijbe-975	9	4	hypotheses	hypothesis	NOUN
aijbe-975	9	5	tested	test	VERB
aijbe-975	9	6	shows	show	VERB
aijbe-975	9	7	that	that	SCONJ
aijbe-975	9	8	audit	audit	NOUN
aijbe-975	9	9	committee	committee	NOUN
aijbe-975	9	10	independence	independence	NOUN
aijbe-975	9	11	has	have	VERB
aijbe-975	9	12	no	no	DET
aijbe-975	9	13	significant	significant	ADJ
aijbe-975	9	14	effect	effect	NOUN
aijbe-975	9	15	on	on	ADP
aijbe-975	9	16	bankruptcy	bankruptcy	NOUN
aijbe-975	9	17	risk	risk	NOUN
aijbe-975	9	18	commercial	commercial	ADJ
aijbe-975	9	19	banks	bank	NOUN
aijbe-975	9	20	in	in	ADP
aijbe-975	9	21	nigeria	nigeria	PROPN
aijbe-975	9	22	.	.	PUNCT
aijbe-975	10	1	however	however	ADV
aijbe-975	10	2	,	,	PUNCT
aijbe-975	10	3	the	the	DET
aijbe-975	10	4	study	study	NOUN
aijbe-975	10	5	revealed	reveal	VERB
aijbe-975	10	6	that	that	SCONJ
aijbe-975	10	7	remuneration	remuneration	NOUN
aijbe-975	10	8	committee	committee	NOUN
aijbe-975	10	9	has	have	VERB
aijbe-975	10	10	a	a	DET
aijbe-975	10	11	positive	positive	ADJ
aijbe-975	10	12	significant	significant	ADJ
aijbe-975	10	13	effect	effect	NOUN
aijbe-975	10	14	on	on	ADP
aijbe-975	10	15	bankruptcy	bankruptcy	NOUN
aijbe-975	10	16	risk	risk	NOUN
aijbe-975	10	17	commercial	commercial	ADJ
aijbe-975	10	18	banks	bank	NOUN
aijbe-975	10	19	in	in	ADP
aijbe-975	10	20	nigeria	nigeria	PROPN
aijbe-975	10	21	.	.	PUNCT
aijbe-975	11	1	based	base	VERB
aijbe-975	11	2	on	on	ADP
aijbe-975	11	3	the	the	DET
aijbe-975	11	4	results	result	NOUN
aijbe-975	11	5	,	,	PUNCT
aijbe-975	11	6	the	the	DET
aijbe-975	11	7	study	study	NOUN
aijbe-975	11	8	recommended	recommend	VERB
aijbe-975	11	9	among	among	ADP
aijbe-975	11	10	others	other	NOUN
aijbe-975	11	11	that	that	SCONJ
aijbe-975	11	12	since	since	SCONJ
aijbe-975	11	13	the	the	DET
aijbe-975	11	14	board	board	NOUN
aijbe-975	11	15	of	of	ADP
aijbe-975	11	16	director	director	NOUN
aijbe-975	11	17	serves	serve	VERB
aijbe-975	11	18	as	as	ADP
aijbe-975	11	19	internal	internal	ADJ
aijbe-975	11	20	control	control	NOUN
aijbe-975	11	21	mechanism	mechanism	NOUN
aijbe-975	11	22	in	in	ADP
aijbe-975	11	23	the	the	DET
aijbe-975	11	24	corporate	corporate	ADJ
aijbe-975	11	25	governance	governance	NOUN
aijbe-975	11	26	,	,	PUNCT
aijbe-975	11	27	banks	bank	NOUN
aijbe-975	11	28	policy	policy	NOUN
aijbe-975	11	29	makers	maker	NOUN
aijbe-975	11	30	should	should	AUX
aijbe-975	11	31	provide	provide	VERB
aijbe-975	11	32	adequate	adequate	ADJ
aijbe-975	11	33	regulations	regulation	NOUN
aijbe-975	11	34	on	on	ADP
aijbe-975	11	35	the	the	DET
aijbe-975	11	36	specific	specific	ADJ
aijbe-975	11	37	number	number	NOUN
aijbe-975	11	38	of	of	ADP
aijbe-975	11	39	boards	board	NOUN
aijbe-975	11	40	to	to	PART
aijbe-975	11	41	be	be	AUX
aijbe-975	11	42	working	work	VERB
aijbe-975	11	43	with	with	ADP
aijbe-975	11	44	,	,	PUNCT
aijbe-975	11	45	hence	hence	ADV
aijbe-975	11	46	,	,	PUNCT
aijbe-975	11	47	audit	audit	NOUN
aijbe-975	11	48	committee	committee	NOUN
aijbe-975	11	49	independence	independence	NOUN
aijbe-975	11	50	is	be	AUX
aijbe-975	11	51	likely	likely	ADJ
aijbe-975	11	52	to	to	PART
aijbe-975	11	53	reduce	reduce	VERB
aijbe-975	11	54	the	the	DET
aijbe-975	11	55	probability	probability	NOUN
aijbe-975	11	56	of	of	ADP
aijbe-975	11	57	bankruptcy	bankruptcy	NOUN
aijbe-975	11	58	as	as	SCONJ
aijbe-975	11	59	they	they	PRON
aijbe-975	11	60	bring	bring	VERB
aijbe-975	11	61	wider	wide	ADJ
aijbe-975	11	62	knowledge	knowledge	NOUN
aijbe-975	11	63	and	and	CCONJ
aijbe-975	11	64	better	well	ADJ
aijbe-975	11	65	expertise	expertise	NOUN
aijbe-975	11	66	to	to	ADP
aijbe-975	11	67	the	the	DET
aijbe-975	11	68	bank	bank	NOUN
aijbe-975	11	69	.	.	PUNCT
aijbe-975	12	1	keywords	keyword	NOUN
aijbe-975	12	2	:	:	PUNCT
aijbe-975	12	3	corporate	corporate	ADJ
aijbe-975	12	4	governance	governance	NOUN
aijbe-975	12	5	,	,	PUNCT
aijbe-975	12	6	audit	audit	NOUN
aijbe-975	12	7	committee	committee	NOUN
aijbe-975	12	8	independence	independence	NOUN
aijbe-975	12	9	,	,	PUNCT
aijbe-975	12	10	remuneration	remuneration	NOUN
aijbe-975	12	11	committee	committee	NOUN
aijbe-975	12	12	and	and	CCONJ
aijbe-975	12	13	bankruptcy	bankruptcy	NOUN
aijbe-975	12	14	risk	risk	NOUN
aijbe-975	12	15	introduction	introduction	NOUN
aijbe-975	12	16	sturdy	sturdy	ADJ
aijbe-975	12	17	corporate	corporate	ADJ
aijbe-975	12	18	governance	governance	NOUN
aijbe-975	12	19	(	(	PUNCT
aijbe-975	12	20	scg	scg	NOUN
aijbe-975	12	21	)	)	PUNCT
aijbe-975	12	22	practice	practice	NOUN
aijbe-975	12	23	ensures	ensure	VERB
aijbe-975	12	24	transparency	transparency	NOUN
aijbe-975	12	25	and	and	CCONJ
aijbe-975	12	26	consistency	consistency	NOUN
aijbe-975	12	27	in	in	ADP
aijbe-975	12	28	monetary	monetary	ADJ
aijbe-975	12	29	statements	statement	NOUN
aijbe-975	12	30	.	.	PUNCT
aijbe-975	13	1	companies	company	NOUN
aijbe-975	13	2	can	can	AUX
aijbe-975	13	3	approach	approach	VERB
aijbe-975	13	4	outside	outside	ADP
aijbe-975	13	5	sources	source	NOUN
aijbe-975	13	6	at	at	ADP
aijbe-975	13	7	low	low	ADJ
aijbe-975	13	8	prices	price	NOUN
aijbe-975	13	9	once	once	SCONJ
aijbe-975	13	10	they	they	PRON
aijbe-975	13	11	have	have	VERB
aijbe-975	13	12	the	the	DET
aijbe-975	13	13	self	self	NOUN
aijbe-975	13	14	-	-	PUNCT
aijbe-975	13	15	belief	belief	NOUN
aijbe-975	13	16	of	of	ADP
aijbe-975	13	17	investors	investor	NOUN
aijbe-975	13	18	(	(	PUNCT
aijbe-975	13	19	tricker	trick	ADJ
aijbe-975	13	20	&	&	CCONJ
aijbe-975	13	21	tricker	trick	ADJ
aijbe-975	13	22	,	,	PUNCT
aijbe-975	13	23	2015	2015	NUM
aijbe-975	13	24	)	)	PUNCT
aijbe-975	13	25	.	.	PUNCT
aijbe-975	14	1	additionally	additionally	ADV
aijbe-975	14	2	,	,	PUNCT
aijbe-975	14	3	the	the	DET
aijbe-975	14	4	implementation	implementation	NOUN
aijbe-975	14	5	of	of	ADP
aijbe-975	14	6	scg	scg	PROPN
aijbe-975	14	7	exercise	exercise	NOUN
aijbe-975	14	8	guarantees	guarantee	NOUN
aijbe-975	14	9	using	use	VERB
aijbe-975	14	10	the	the	DET
aijbe-975	14	11	top	top	ADJ
aijbe-975	14	12	-	-	PUNCT
aijbe-975	14	13	of	of	ADP
aijbe-975	14	14	-	-	PUNCT
aijbe-975	14	15	the	the	DET
aijbe-975	14	16	-	-	PUNCT
aijbe-975	14	17	line	line	NOUN
aijbe-975	14	18	enterprise	enterprise	NOUN
aijbe-975	14	19	approach	approach	NOUN
aijbe-975	14	20	to	to	PART
aijbe-975	14	21	maximize	maximize	VERB
aijbe-975	14	22	company	company	NOUN
aijbe-975	14	23	price	price	NOUN
aijbe-975	14	24	and	and	CCONJ
aijbe-975	14	25	mitigate	mitigate	VERB
aijbe-975	14	26	associated	associated	ADJ
aijbe-975	14	27	risks	risk	NOUN
aijbe-975	14	28	inside	inside	ADP
aijbe-975	14	29	the	the	DET
aijbe-975	14	30	destiny	destiny	NOUN
aijbe-975	14	31	(	(	PUNCT
aijbe-975	14	32	hussontraore	hussontraore	NOUN
aijbe-975	14	33	,	,	PUNCT
aijbe-975	14	34	2009	2009	NUM
aijbe-975	14	35	;	;	PUNCT
aijbe-975	14	36	manzaneque	manzaneque	PROPN
aijbe-975	14	37	et	et	PROPN
aijbe-975	14	38	al	al	PROPN
aijbe-975	14	39	.	.	PROPN
aijbe-975	14	40	,	,	PUNCT
aijbe-975	14	41	2016	2016	NUM
aijbe-975	14	42	)	)	PUNCT
aijbe-975	14	43	.	.	PUNCT
aijbe-975	15	1	the	the	DET
aijbe-975	15	2	collapse	collapse	NOUN
aijbe-975	15	3	of	of	ADP
aijbe-975	15	4	groups	group	NOUN
aijbe-975	15	5	as	as	ADP
aijbe-975	15	6	a	a	DET
aijbe-975	15	7	consequence	consequence	NOUN
aijbe-975	15	8	of	of	ADP
aijbe-975	15	9	the	the	DET
aijbe-975	15	10	financial	financial	ADJ
aijbe-975	15	11	crisis	crisis	NOUN
aijbe-975	15	12	of	of	ADP
aijbe-975	15	13	2008	2008	NUM
aijbe-975	15	14	is	be	AUX
aijbe-975	15	15	proof	proof	NOUN
aijbe-975	15	16	of	of	ADP
aijbe-975	15	17	the	the	DET
aijbe-975	15	18	ramifications	ramification	NOUN
aijbe-975	15	19	of	of	ADP
aijbe-975	15	20	weak	weak	ADJ
aijbe-975	15	21	corporate	corporate	ADJ
aijbe-975	15	22	governance	governance	NOUN
aijbe-975	15	23	(	(	PUNCT
aijbe-975	15	24	wcg	wcg	PROPN
aijbe-975	15	25	)	)	PUNCT
aijbe-975	15	26	implementation	implementation	NOUN
aijbe-975	15	27	(	(	PUNCT
aijbe-975	15	28	kumar	kumar	PROPN
aijbe-975	15	29	&	&	CCONJ
aijbe-975	15	30	singh	singh	PROPN
aijbe-975	15	31	,	,	PUNCT
aijbe-975	15	32	2013	2013	NUM
aijbe-975	15	33	;	;	PUNCT
aijbe-975	15	34	mehran	mehran	PROPN
aijbe-975	15	35	et	et	PROPN
aijbe-975	15	36	al	al	PROPN
aijbe-975	15	37	.	.	PROPN
aijbe-975	15	38	,	,	PUNCT
aijbe-975	15	39	2011	2011	NUM
aijbe-975	15	40	;	;	PUNCT
aijbe-975	15	41	strouhal	strouhal	VERB
aijbe-975	15	42	et	et	PROPN
aijbe-975	15	43	al	al	PROPN
aijbe-975	15	44	.	.	PROPN
aijbe-975	15	45	,	,	PUNCT
aijbe-975	15	46	2012	2012	NUM
aijbe-975	15	47	)	)	PUNCT
aijbe-975	15	48	.	.	PUNCT
aijbe-975	16	1	scg	scg	PROPN
aijbe-975	16	2	policies	policy	NOUN
aijbe-975	16	3	shield	shield	VERB
aijbe-975	16	4	corporations	corporation	NOUN
aijbe-975	16	5	from	from	ADP
aijbe-975	16	6	the	the	DET
aijbe-975	16	7	hazard	hazard	NOUN
aijbe-975	16	8	of	of	ADP
aijbe-975	16	9	monetary	monetary	ADJ
aijbe-975	16	10	misery	misery	NOUN
aijbe-975	16	11	or	or	CCONJ
aijbe-975	16	12	insolvency	insolvency	NOUN
aijbe-975	16	13	,	,	PUNCT
aijbe-975	16	14	which	which	PRON
aijbe-975	16	15	are	be	AUX
aijbe-975	16	16	amongst	amongst	ADP
aijbe-975	16	17	the	the	DET
aijbe-975	16	18	biggest	big	ADJ
aijbe-975	16	19	reasons	reason	NOUN
aijbe-975	16	20	of	of	ADP
aijbe-975	16	21	financial	financial	ADJ
aijbe-975	16	22	ruin	ruin	NOUN
aijbe-975	16	23	.	.	PUNCT
aijbe-975	17	1	the	the	DET
aijbe-975	17	2	position	position	NOUN
aijbe-975	17	3	of	of	ADP
aijbe-975	17	4	scg	scg	ADJ
aijbe-975	17	5	adoption	adoption	NOUN
aijbe-975	17	6	in	in	ADP
aijbe-975	17	7	mitigating	mitigate	VERB
aijbe-975	17	8	economic	economic	ADJ
aijbe-975	17	9	distress	distress	NOUN
aijbe-975	17	10	has	have	AUX
aijbe-975	17	11	been	be	AUX
aijbe-975	17	12	nicely	nicely	ADV
aijbe-975	17	13	diagnosed	diagnose	VERB
aijbe-975	17	14	in	in	ADP
aijbe-975	17	15	advanced	advanced	ADJ
aijbe-975	17	16	countries	country	NOUN
aijbe-975	17	17	.	.	PUNCT
aijbe-975	18	1	many	many	ADJ
aijbe-975	18	2	researchers	researcher	NOUN
aijbe-975	18	3	have	have	AUX
aijbe-975	18	4	performed	perform	VERB
aijbe-975	18	5	empirical	empirical	ADJ
aijbe-975	18	6	research	research	NOUN
aijbe-975	18	7	at	at	ADP
aijbe-975	18	8	the	the	DET
aijbe-975	18	9	impact	impact	NOUN
aijbe-975	18	10	of	of	ADP
aijbe-975	18	11	true	true	ADJ
aijbe-975	18	12	company	company	NOUN
aijbe-975	18	13	governance	governance	NOUN
aijbe-975	18	14	(	(	PUNCT
aijbe-975	18	15	cg	cg	NOUN
aijbe-975	18	16	)	)	PUNCT
aijbe-975	18	17	implementation	implementation	NOUN
aijbe-975	18	18	on	on	ADP
aijbe-975	18	19	the	the	DET
aijbe-975	18	20	mailto:uzochukwu.ezekwere@komu.edu.ng	mailto:uzochukwu.ezekwere@komu.edu.ng	PROPN
aijbe-975	18	21	ezekwere	ezekwere	ADV
aijbe-975	18	22	uzochukwu	uzochukwu	ADJ
aijbe-975	18	23	and	and	CCONJ
aijbe-975	18	24	amahi	amahi	PROPN
aijbe-975	18	25	uchechukwu	uchechukwu	PROPN
aijbe-975	18	26	fidelis	fidelis	PROPN
aijbe-975	18	27	(	(	PUNCT
aijbe-975	18	28	2025	2025	NUM
aijbe-975	18	29	)	)	PUNCT
aijbe-975	18	30	2	2	NUM
aijbe-975	18	31	american	american	ADJ
aijbe-975	18	32	interdisciplinary	interdisciplinary	ADJ
aijbe-975	18	33	journal	journal	NOUN
aijbe-975	18	34	of	of	ADP
aijbe-975	18	35	business	business	NOUN
aijbe-975	18	36	and	and	CCONJ
aijbe-975	18	37	economics	economic	NOUN
aijbe-975	18	38	|	|	ADV
aijbe-975	18	39	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	18	40	opportunity	opportunity	NOUN
aijbe-975	18	41	of	of	ADP
aijbe-975	18	42	monetary	monetary	ADJ
aijbe-975	18	43	misery	misery	NOUN
aijbe-975	18	44	.	.	PUNCT
aijbe-975	19	1	this	this	DET
aijbe-975	19	2	research	research	NOUN
aijbe-975	19	3	has	have	AUX
aijbe-975	19	4	homogenously	homogenously	ADV
aijbe-975	19	5	verified	verify	VERB
aijbe-975	19	6	the	the	DET
aijbe-975	19	7	unfavourable	unfavourable	ADJ
aijbe-975	19	8	consequences	consequence	NOUN
aijbe-975	19	9	of	of	ADP
aijbe-975	19	10	top	top	ADJ
aijbe-975	19	11	cg	cg	NOUN
aijbe-975	19	12	practice	practice	NOUN
aijbe-975	19	13	on	on	ADP
aijbe-975	19	14	the	the	DET
aijbe-975	19	15	chance	chance	NOUN
aijbe-975	19	16	of	of	ADP
aijbe-975	19	17	misery	misery	NOUN
aijbe-975	19	18	threat	threat	NOUN
aijbe-975	19	19	(	(	PUNCT
aijbe-975	19	20	bravo	bravo	NOUN
aijbe-975	19	21	-	-	PUNCT
aijbe-975	19	22	urquiza	urquiza	PROPN
aijbe-975	19	23	&	&	CCONJ
aijbe-975	19	24	moreno	moreno	PROPN
aijbe-975	19	25	-	-	PUNCT
aijbe-975	19	26	ureba	ureba	PROPN
aijbe-975	19	27	,	,	PUNCT
aijbe-975	19	28	2021	2021	NUM
aijbe-975	19	29	;	;	PUNCT
aijbe-975	19	30	miglani	miglani	X
aijbe-975	19	31	et	et	PROPN
aijbe-975	19	32	al	al	PROPN
aijbe-975	19	33	.	.	PROPN
aijbe-975	19	34	,	,	PUNCT
aijbe-975	19	35	2015	2015	NUM
aijbe-975	19	36	)	)	PUNCT
aijbe-975	19	37	.	.	PUNCT
aijbe-975	20	1	even	even	ADV
aijbe-975	20	2	though	though	SCONJ
aijbe-975	20	3	developing	develop	VERB
aijbe-975	20	4	international	international	ADJ
aijbe-975	20	5	locations	location	NOUN
aijbe-975	20	6	respect	respect	VERB
aijbe-975	20	7	the	the	DET
aijbe-975	20	8	significance	significance	NOUN
aijbe-975	20	9	of	of	ADP
aijbe-975	20	10	cg	cg	NOUN
aijbe-975	20	11	,	,	PUNCT
aijbe-975	20	12	the	the	DET
aijbe-975	20	13	advantages	advantage	NOUN
aijbe-975	20	14	of	of	ADP
aijbe-975	20	15	cg	cg	NOUN
aijbe-975	20	16	,	,	PUNCT
aijbe-975	20	17	which	which	PRON
aijbe-975	20	18	have	have	AUX
aijbe-975	20	19	functioned	function	VERB
aijbe-975	20	20	simplest	simplest	ADV
aijbe-975	20	21	with	with	ADP
aijbe-975	20	22	precise	precise	ADJ
aijbe-975	20	23	cg	cg	NOUN
aijbe-975	20	24	adoption	adoption	NOUN
aijbe-975	20	25	,	,	PUNCT
aijbe-975	20	26	have	have	AUX
aijbe-975	20	27	no	no	ADV
aijbe-975	20	28	longer	long	ADV
aijbe-975	20	29	been	be	AUX
aijbe-975	20	30	a	a	DET
aijbe-975	20	31	concern	concern	NOUN
aijbe-975	20	32	.	.	PUNCT
aijbe-975	21	1	therefore	therefore	ADV
aijbe-975	21	2	,	,	PUNCT
aijbe-975	21	3	cg	cg	NOUN
aijbe-975	21	4	implementation	implementation	NOUN
aijbe-975	21	5	in	in	ADP
aijbe-975	21	6	transitional	transitional	ADJ
aijbe-975	21	7	economies	economy	NOUN
aijbe-975	21	8	is	be	AUX
aijbe-975	21	9	lacking	lack	VERB
aijbe-975	21	10	(	(	PUNCT
aijbe-975	21	11	nurunnabi	nurunnabi	NOUN
aijbe-975	21	12	,	,	PUNCT
aijbe-975	21	13	2020	2020	NUM
aijbe-975	21	14	)	)	PUNCT
aijbe-975	21	15	.	.	PUNCT
aijbe-975	22	1	furthermore	furthermore	ADV
aijbe-975	22	2	,	,	PUNCT
aijbe-975	22	3	emerging	emerge	VERB
aijbe-975	22	4	countries	country	NOUN
aijbe-975	22	5	are	be	AUX
aijbe-975	22	6	inherently	inherently	ADV
aijbe-975	22	7	affected	affect	VERB
aijbe-975	22	8	by	by	ADP
aijbe-975	22	9	firms	firm	NOUN
aijbe-975	22	10	that	that	PRON
aijbe-975	22	11	practice	practice	VERB
aijbe-975	22	12	family	family	NOUN
aijbe-975	22	13	ownership	ownership	NOUN
aijbe-975	22	14	,	,	PUNCT
aijbe-975	22	15	so	so	SCONJ
aijbe-975	22	16	they	they	PRON
aijbe-975	22	17	suffer	suffer	VERB
aijbe-975	22	18	from	from	ADP
aijbe-975	22	19	high	high	ADJ
aijbe-975	22	20	levels	level	NOUN
aijbe-975	22	21	of	of	ADP
aijbe-975	22	22	corruption	corruption	NOUN
aijbe-975	22	23	and	and	CCONJ
aijbe-975	22	24	absenteeism	absenteeism	NOUN
aijbe-975	22	25	among	among	ADP
aijbe-975	22	26	eminent	eminent	ADJ
aijbe-975	22	27	directors	director	NOUN
aijbe-975	22	28	.	.	PUNCT
aijbe-975	23	1	consequently	consequently	ADV
aijbe-975	23	2	,	,	PUNCT
aijbe-975	23	3	adopting	adopt	VERB
aijbe-975	23	4	scg	scg	ADJ
aijbe-975	23	5	policies	policy	NOUN
aijbe-975	23	6	in	in	ADP
aijbe-975	23	7	emerging	emerge	VERB
aijbe-975	23	8	countries	country	NOUN
aijbe-975	23	9	is	be	AUX
aijbe-975	23	10	more	more	ADJ
aijbe-975	23	11	of	of	ADP
aijbe-975	23	12	a	a	DET
aijbe-975	23	13	hurdle	hurdle	NOUN
aijbe-975	23	14	than	than	ADP
aijbe-975	23	15	in	in	ADP
aijbe-975	23	16	developed	develop	VERB
aijbe-975	23	17	countries	country	NOUN
aijbe-975	23	18	because	because	SCONJ
aijbe-975	23	19	firms	firm	NOUN
aijbe-975	23	20	are	be	AUX
aijbe-975	23	21	hesitant	hesitant	ADJ
aijbe-975	23	22	to	to	PART
aijbe-975	23	23	adopt	adopt	VERB
aijbe-975	23	24	scg	scg	PROPN
aijbe-975	23	25	(	(	PUNCT
aijbe-975	23	26	mcgee	mcgee	PROPN
aijbe-975	23	27	,	,	PUNCT
aijbe-975	23	28	2009	2009	NUM
aijbe-975	23	29	)	)	PUNCT
aijbe-975	23	30	.	.	PUNCT
aijbe-975	24	1	the	the	DET
aijbe-975	24	2	advantages	advantage	NOUN
aijbe-975	24	3	of	of	ADP
aijbe-975	24	4	good	good	ADJ
aijbe-975	24	5	cg	cg	NOUN
aijbe-975	24	6	adoption	adoption	NOUN
aijbe-975	24	7	,	,	PUNCT
aijbe-975	24	8	such	such	ADJ
aijbe-975	24	9	as	as	ADP
aijbe-975	24	10	low	low	ADJ
aijbe-975	24	11	capital	capital	NOUN
aijbe-975	24	12	costs	cost	NOUN
aijbe-975	24	13	,	,	PUNCT
aijbe-975	24	14	effective	effective	ADJ
aijbe-975	24	15	management	management	NOUN
aijbe-975	24	16	and	and	CCONJ
aijbe-975	24	17	risk	risk	NOUN
aijbe-975	24	18	mitigation	mitigation	NOUN
aijbe-975	24	19	,	,	PUNCT
aijbe-975	24	20	are	be	AUX
aijbe-975	24	21	hardly	hardly	ADV
aijbe-975	24	22	understood	understand	VERB
aijbe-975	24	23	in	in	ADP
aijbe-975	24	24	emerging	emerge	VERB
aijbe-975	24	25	countries	country	NOUN
aijbe-975	24	26	(	(	PUNCT
aijbe-975	24	27	nurunnabi	nurunnabi	NOUN
aijbe-975	24	28	,	,	PUNCT
aijbe-975	24	29	2020	2020	NUM
aijbe-975	24	30	)	)	PUNCT
aijbe-975	24	31	.	.	PUNCT
aijbe-975	25	1	financial	financial	ADJ
aijbe-975	25	2	distress	distress	NOUN
aijbe-975	25	3	is	be	AUX
aijbe-975	25	4	a	a	DET
aijbe-975	25	5	broad	broad	ADJ
aijbe-975	25	6	concept	concept	NOUN
aijbe-975	25	7	used	use	VERB
aijbe-975	25	8	to	to	PART
aijbe-975	25	9	describe	describe	VERB
aijbe-975	25	10	situations	situation	NOUN
aijbe-975	25	11	in	in	ADP
aijbe-975	25	12	which	which	PRON
aijbe-975	25	13	firms	firm	NOUN
aijbe-975	25	14	face	face	VERB
aijbe-975	25	15	financial	financial	ADJ
aijbe-975	25	16	difficulty	difficulty	NOUN
aijbe-975	25	17	.	.	PUNCT
aijbe-975	26	1	the	the	DET
aijbe-975	26	2	most	most	ADV
aijbe-975	26	3	common	common	ADJ
aijbe-975	26	4	terms	term	NOUN
aijbe-975	26	5	used	use	VERB
aijbe-975	26	6	interchangeably	interchangeably	ADV
aijbe-975	26	7	for	for	ADP
aijbe-975	26	8	financial	financial	ADJ
aijbe-975	26	9	distress	distress	NOUN
aijbe-975	26	10	are	be	AUX
aijbe-975	26	11	‘	'	PUNCT
aijbe-975	26	12	failure	failure	NOUN
aijbe-975	26	13	’	'	PUNCT
aijbe-975	26	14	,	,	PUNCT
aijbe-975	26	15	‘	'	PUNCT
aijbe-975	26	16	default	default	NOUN
aijbe-975	26	17	’	'	PUNCT
aijbe-975	26	18	,	,	PUNCT
aijbe-975	26	19	‘	'	PUNCT
aijbe-975	26	20	insolvency	insolvency	NOUN
aijbe-975	26	21	’	'	PUNCT
aijbe-975	26	22	,	,	PUNCT
aijbe-975	26	23	and	and	CCONJ
aijbe-975	26	24	‘	'	PUNCT
aijbe-975	26	25	bankruptcy	bankruptcy	NOUN
aijbe-975	26	26	’	'	PUNCT
aijbe-975	26	27	(	(	PUNCT
aijbe-975	26	28	geng	geng	PROPN
aijbe-975	26	29	,	,	PUNCT
aijbe-975	26	30	bose	bose	PROPN
aijbe-975	26	31	,	,	PUNCT
aijbe-975	26	32	and	and	CCONJ
aijbe-975	26	33	chen	chen	PROPN
aijbe-975	26	34	,	,	PUNCT
aijbe-975	26	35	2015	2015	NUM
aijbe-975	26	36	)	)	PUNCT
aijbe-975	26	37	.	.	PUNCT
aijbe-975	27	1	however	however	ADV
aijbe-975	27	2	,	,	PUNCT
aijbe-975	27	3	bankruptcy	bankruptcy	NOUN
aijbe-975	27	4	is	be	AUX
aijbe-975	27	5	the	the	DET
aijbe-975	27	6	extreme	extreme	ADJ
aijbe-975	27	7	and	and	CCONJ
aijbe-975	27	8	irredeemable	irredeemable	ADJ
aijbe-975	27	9	outcome	outcome	NOUN
aijbe-975	27	10	of	of	ADP
aijbe-975	27	11	financial	financial	ADJ
aijbe-975	27	12	distress	distress	NOUN
aijbe-975	27	13	and	and	CCONJ
aijbe-975	27	14	as	as	SCONJ
aijbe-975	27	15	such	such	ADJ
aijbe-975	27	16	many	many	ADJ
aijbe-975	27	17	financially	financially	ADV
aijbe-975	27	18	distressed	distressed	ADJ
aijbe-975	27	19	firms	firm	NOUN
aijbe-975	27	20	escape	escape	VERB
aijbe-975	27	21	bankruptcy	bankruptcy	NOUN
aijbe-975	27	22	due	due	ADP
aijbe-975	27	23	to	to	ADP
aijbe-975	27	24	early	early	ADJ
aijbe-975	27	25	reconstruction	reconstruction	NOUN
aijbe-975	27	26	of	of	ADP
aijbe-975	27	27	operations	operation	NOUN
aijbe-975	27	28	.	.	PUNCT
aijbe-975	28	1	there	there	PRON
aijbe-975	28	2	are	be	VERB
aijbe-975	28	3	many	many	ADJ
aijbe-975	28	4	definitions	definition	NOUN
aijbe-975	28	5	of	of	ADP
aijbe-975	28	6	financial	financial	ADJ
aijbe-975	28	7	distress	distress	NOUN
aijbe-975	28	8	because	because	SCONJ
aijbe-975	28	9	different	different	ADJ
aijbe-975	28	10	countries	country	NOUN
aijbe-975	28	11	have	have	VERB
aijbe-975	28	12	different	different	ADJ
aijbe-975	28	13	accounting	accounting	NOUN
aijbe-975	28	14	procedures	procedure	NOUN
aijbe-975	28	15	and	and	CCONJ
aijbe-975	28	16	rules	rule	NOUN
aijbe-975	28	17	.	.	PUNCT
aijbe-975	29	1	it	it	PRON
aijbe-975	29	2	is	be	AUX
aijbe-975	29	3	generally	generally	ADV
aijbe-975	29	4	believed	believe	VERB
aijbe-975	29	5	that	that	SCONJ
aijbe-975	29	6	it	it	PRON
aijbe-975	29	7	is	be	AUX
aijbe-975	29	8	a	a	DET
aijbe-975	29	9	situation	situation	NOUN
aijbe-975	29	10	where	where	SCONJ
aijbe-975	29	11	operating	operate	VERB
aijbe-975	29	12	cash	cash	NOUN
aijbe-975	29	13	flow	flow	NOUN
aijbe-975	29	14	does	do	AUX
aijbe-975	29	15	not	not	PART
aijbe-975	29	16	exceed	exceed	VERB
aijbe-975	29	17	negative	negative	ADJ
aijbe-975	29	18	net	net	ADJ
aijbe-975	29	19	assets	asset	NOUN
aijbe-975	29	20	(	(	PUNCT
aijbe-975	29	21	li	li	PROPN
aijbe-975	29	22	et	et	PROPN
aijbe-975	29	23	al	al	PROPN
aijbe-975	29	24	.	.	PROPN
aijbe-975	29	25	,	,	PUNCT
aijbe-975	29	26	2014	2014	NUM
aijbe-975	29	27	)	)	PUNCT
aijbe-975	29	28	.	.	PUNCT
aijbe-975	30	1	geng	geng	PROPN
aijbe-975	30	2	et	et	PROPN
aijbe-975	30	3	al	al	PROPN
aijbe-975	30	4	.	.	PROPN
aijbe-975	31	1	(	(	PUNCT
aijbe-975	31	2	2015	2015	NUM
aijbe-975	31	3	)	)	PUNCT
aijbe-975	31	4	state	state	NOUN
aijbe-975	31	5	that	that	SCONJ
aijbe-975	31	6	some	some	PRON
aijbe-975	31	7	of	of	ADP
aijbe-975	31	8	the	the	DET
aijbe-975	31	9	methods	method	NOUN
aijbe-975	31	10	that	that	PRON
aijbe-975	31	11	have	have	AUX
aijbe-975	31	12	been	be	AUX
aijbe-975	31	13	used	use	VERB
aijbe-975	31	14	for	for	ADP
aijbe-975	31	15	financial	financial	ADJ
aijbe-975	31	16	distress	distress	NOUN
aijbe-975	31	17	prediction	prediction	NOUN
aijbe-975	31	18	include	include	VERB
aijbe-975	31	19	discriminant	discriminant	ADJ
aijbe-975	31	20	analysis	analysis	NOUN
aijbe-975	31	21	,	,	PUNCT
aijbe-975	31	22	logit	logit	NOUN
aijbe-975	31	23	or	or	CCONJ
aijbe-975	31	24	probit	probit	NOUN
aijbe-975	31	25	regression	regression	NOUN
aijbe-975	31	26	model	model	NOUN
aijbe-975	31	27	,	,	PUNCT
aijbe-975	31	28	linear	linear	ADJ
aijbe-975	31	29	conditional	conditional	ADJ
aijbe-975	31	30	probability	probability	NOUN
aijbe-975	31	31	models	model	NOUN
aijbe-975	31	32	,	,	PUNCT
aijbe-975	31	33	neural	neural	ADJ
aijbe-975	31	34	network	network	NOUN
aijbe-975	31	35	,	,	PUNCT
aijbe-975	31	36	decision	decision	NOUN
aijbe-975	31	37	trees	tree	NOUN
aijbe-975	31	38	,	,	PUNCT
aijbe-975	31	39	case	case	NOUN
aijbe-975	31	40	-	-	PUNCT
aijbe-975	31	41	based	base	VERB
aijbe-975	31	42	reasoning	reasoning	NOUN
aijbe-975	31	43	,	,	PUNCT
aijbe-975	31	44	genetic	genetic	ADJ
aijbe-975	31	45	algorithm	algorithm	NOUN
aijbe-975	31	46	,	,	PUNCT
aijbe-975	31	47	rough	rough	ADJ
aijbe-975	31	48	sets	set	NOUN
aijbe-975	31	49	,	,	PUNCT
aijbe-975	31	50	support	support	NOUN
aijbe-975	31	51	vector	vector	NOUN
aijbe-975	31	52	machine	machine	NOUN
aijbe-975	31	53	,	,	PUNCT
aijbe-975	31	54	and	and	CCONJ
aijbe-975	31	55	others	other	NOUN
aijbe-975	31	56	.	.	PUNCT
aijbe-975	32	1	however	however	ADV
aijbe-975	32	2	,	,	PUNCT
aijbe-975	32	3	the	the	DET
aijbe-975	32	4	assumptions	assumption	NOUN
aijbe-975	32	5	underlying	underlie	VERB
aijbe-975	32	6	the	the	DET
aijbe-975	32	7	majority	majority	NOUN
aijbe-975	32	8	of	of	ADP
aijbe-975	32	9	these	these	DET
aijbe-975	32	10	methods	method	NOUN
aijbe-975	32	11	are	be	AUX
aijbe-975	32	12	far	far	ADV
aijbe-975	32	13	from	from	ADP
aijbe-975	32	14	real	real	ADJ
aijbe-975	32	15	world	world	NOUN
aijbe-975	32	16	situation	situation	NOUN
aijbe-975	32	17	.	.	PUNCT
aijbe-975	33	1	extant	extant	ADJ
aijbe-975	33	2	research	research	NOUN
aijbe-975	33	3	has	have	AUX
aijbe-975	33	4	focused	focus	VERB
aijbe-975	33	5	on	on	ADP
aijbe-975	33	6	the	the	DET
aijbe-975	33	7	discovery	discovery	NOUN
aijbe-975	33	8	of	of	ADP
aijbe-975	33	9	better	well	ADJ
aijbe-975	33	10	models	model	NOUN
aijbe-975	33	11	for	for	ADP
aijbe-975	33	12	financial	financial	ADJ
aijbe-975	33	13	distress	distress	NOUN
aijbe-975	33	14	prediction	prediction	NOUN
aijbe-975	33	15	(	(	PUNCT
aijbe-975	33	16	ayoola	ayoola	PROPN
aijbe-975	33	17	&	&	CCONJ
aijbe-975	33	18	obokoh	obokoh	PROPN
aijbe-975	33	19	,	,	PUNCT
aijbe-975	33	20	2018	2018	NUM
aijbe-975	33	21	)	)	PUNCT
aijbe-975	33	22	.	.	PUNCT
aijbe-975	34	1	in	in	ADP
aijbe-975	34	2	the	the	DET
aijbe-975	34	3	beyond	beyond	NOUN
aijbe-975	34	4	,	,	PUNCT
aijbe-975	34	5	instability	instability	NOUN
aijbe-975	34	6	within	within	ADP
aijbe-975	34	7	the	the	DET
aijbe-975	34	8	nigerian	nigerian	ADJ
aijbe-975	34	9	monetary	monetary	ADJ
aijbe-975	34	10	system	system	NOUN
aijbe-975	34	11	and	and	CCONJ
aijbe-975	34	12	the	the	DET
aijbe-975	34	13	banking	banking	NOUN
aijbe-975	34	14	quarter	quarter	NOUN
aijbe-975	34	15	especially	especially	ADV
aijbe-975	34	16	turned	turn	VERB
aijbe-975	34	17	into	into	ADP
aijbe-975	34	18	blamed	blame	VERB
aijbe-975	34	19	on	on	ADP
aijbe-975	34	20	institutional	institutional	ADJ
aijbe-975	34	21	disasters	disaster	NOUN
aijbe-975	34	22	.	.	PUNCT
aijbe-975	35	1	however	however	ADV
aijbe-975	35	2	,	,	PUNCT
aijbe-975	35	3	this	this	DET
aijbe-975	35	4	trend	trend	NOUN
aijbe-975	35	5	has	have	AUX
aijbe-975	35	6	shifted	shift	VERB
aijbe-975	35	7	to	to	ADP
aijbe-975	35	8	generalized	generalized	ADJ
aijbe-975	35	9	failure	failure	NOUN
aijbe-975	35	10	that	that	PRON
aijbe-975	35	11	's	be	AUX
aijbe-975	35	12	presently	presently	ADV
aijbe-975	35	13	sweeping	sweep	VERB
aijbe-975	35	14	the	the	DET
aijbe-975	35	15	banking	banking	NOUN
aijbe-975	35	16	area	area	NOUN
aijbe-975	35	17	.	.	PUNCT
aijbe-975	36	1	ogunleye	ogunleye	PROPN
aijbe-975	36	2	(	(	PUNCT
aijbe-975	36	3	2006	2006	NUM
aijbe-975	36	4	)	)	PUNCT
aijbe-975	36	5	as	as	SCONJ
aijbe-975	36	6	mentioned	mention	VERB
aijbe-975	36	7	in	in	ADP
aijbe-975	36	8	olaniyi	olaniyi	NOUN
aijbe-975	36	9	(	(	PUNCT
aijbe-975	36	10	2007	2007	NUM
aijbe-975	36	11	)	)	PUNCT
aijbe-975	36	12	corroborating	corroborate	VERB
aijbe-975	36	13	this	this	DET
aijbe-975	36	14	fact	fact	NOUN
aijbe-975	36	15	categorized	categorize	VERB
aijbe-975	36	16	the	the	DET
aijbe-975	36	17	reasons	reason	NOUN
aijbe-975	36	18	of	of	ADP
aijbe-975	36	19	financial	financial	ADJ
aijbe-975	36	20	institution	institution	NOUN
aijbe-975	36	21	failure	failure	NOUN
aijbe-975	36	22	into	into	ADP
aijbe-975	36	23	institutional	institutional	ADJ
aijbe-975	36	24	,	,	PUNCT
aijbe-975	36	25	financial	financial	ADJ
aijbe-975	36	26	and	and	CCONJ
aijbe-975	36	27	political	political	ADJ
aijbe-975	36	28	elements	element	NOUN
aijbe-975	36	29	in	in	ADP
aijbe-975	36	30	addition	addition	NOUN
aijbe-975	36	31	to	to	ADP
aijbe-975	36	32	regulatory	regulatory	ADJ
aijbe-975	36	33	and	and	CCONJ
aijbe-975	36	34	supervisory	supervisory	ADJ
aijbe-975	36	35	inadequacies	inadequacy	NOUN
aijbe-975	36	36	.	.	PUNCT
aijbe-975	37	1	a	a	DET
aijbe-975	37	2	number	number	NOUN
aijbe-975	37	3	of	of	ADP
aijbe-975	37	4	those	those	DET
aijbe-975	37	5	generalized	generalize	VERB
aijbe-975	37	6	failure	failure	NOUN
aijbe-975	37	7	styles	style	NOUN
aijbe-975	37	8	have	have	VERB
aijbe-975	37	9	institutional	institutional	ADJ
aijbe-975	37	10	,	,	PUNCT
aijbe-975	37	11	economic	economic	ADJ
aijbe-975	37	12	,	,	PUNCT
aijbe-975	37	13	political	political	ADJ
aijbe-975	37	14	and	and	CCONJ
aijbe-975	37	15	socio	socio	NOUN
aijbe-975	37	16	-	-	PUNCT
aijbe-975	37	17	cultural	cultural	ADJ
aijbe-975	37	18	dimensions	dimension	NOUN
aijbe-975	37	19	.	.	PUNCT
aijbe-975	38	1	mainly	mainly	ADV
aijbe-975	38	2	,	,	PUNCT
aijbe-975	38	3	factors	factor	NOUN
aijbe-975	38	4	like	like	ADP
aijbe-975	38	5	mismanagement	mismanagement	NOUN
aijbe-975	38	6	,	,	PUNCT
aijbe-975	38	7	useless	useless	ADJ
aijbe-975	38	8	equipment	equipment	NOUN
aijbe-975	38	9	for	for	ADP
aijbe-975	38	10	debt	debt	NOUN
aijbe-975	38	11	healing	healing	NOUN
aijbe-975	38	12	,	,	PUNCT
aijbe-975	38	13	bad	bad	ADJ
aijbe-975	38	14	credit	credit	NOUN
aijbe-975	38	15	score	score	NOUN
aijbe-975	38	16	policy	policy	NOUN
aijbe-975	38	17	and	and	CCONJ
aijbe-975	38	18	administration	administration	NOUN
aijbe-975	38	19	,	,	PUNCT
aijbe-975	38	20	greed	greed	NOUN
aijbe-975	38	21	,	,	PUNCT
aijbe-975	38	22	corruption	corruption	NOUN
aijbe-975	38	23	and	and	CCONJ
aijbe-975	38	24	fraud	fraud	NOUN
aijbe-975	38	25	are	be	AUX
aijbe-975	38	26	a	a	DET
aijbe-975	38	27	number	number	NOUN
aijbe-975	38	28	of	of	ADP
aijbe-975	38	29	the	the	DET
aijbe-975	38	30	worst	bad	ADJ
aijbe-975	38	31	culprits	culprit	NOUN
aijbe-975	38	32	(	(	PUNCT
aijbe-975	38	33	ifeyinwa	ifeyinwa	ADV
aijbe-975	38	34	,	,	PUNCT
aijbe-975	38	35	2012	2012	NUM
aijbe-975	38	36	)	)	PUNCT
aijbe-975	38	37	.	.	PUNCT
aijbe-975	39	1	the	the	DET
aijbe-975	39	2	importance	importance	NOUN
aijbe-975	39	3	and	and	CCONJ
aijbe-975	39	4	relevance	relevance	NOUN
aijbe-975	39	5	of	of	ADP
aijbe-975	39	6	the	the	DET
aijbe-975	39	7	banking	banking	NOUN
aijbe-975	39	8	industry	industry	NOUN
aijbe-975	39	9	to	to	ADP
aijbe-975	39	10	any	any	DET
aijbe-975	39	11	economy	economy	NOUN
aijbe-975	39	12	is	be	AUX
aijbe-975	39	13	based	base	VERB
aijbe-975	39	14	on	on	ADP
aijbe-975	39	15	its	its	PRON
aijbe-975	39	16	main	main	ADJ
aijbe-975	39	17	intermediary	intermediary	ADJ
aijbe-975	39	18	role	role	NOUN
aijbe-975	39	19	expected	expect	VERB
aijbe-975	39	20	to	to	PART
aijbe-975	39	21	be	be	AUX
aijbe-975	39	22	professionally	professionally	ADV
aijbe-975	39	23	,	,	PUNCT
aijbe-975	39	24	morally	morally	ADV
aijbe-975	39	25	,	,	PUNCT
aijbe-975	39	26	legally	legally	ADV
aijbe-975	39	27	and	and	CCONJ
aijbe-975	39	28	statistically	statistically	ADV
aijbe-975	39	29	played	play	VERB
aijbe-975	39	30	as	as	ADP
aijbe-975	39	31	a	a	DET
aijbe-975	39	32	central	central	ADJ
aijbe-975	39	33	position	position	NOUN
aijbe-975	39	34	in	in	ADP
aijbe-975	39	35	the	the	DET
aijbe-975	39	36	financial	financial	ADJ
aijbe-975	39	37	system	system	NOUN
aijbe-975	39	38	.	.	PUNCT
aijbe-975	40	1	farinde	farinde	NOUN
aijbe-975	40	2	(	(	PUNCT
aijbe-975	40	3	2013	2013	NUM
aijbe-975	40	4	)	)	PUNCT
aijbe-975	40	5	documented	document	VERB
aijbe-975	40	6	that	that	SCONJ
aijbe-975	40	7	banks	bank	NOUN
aijbe-975	40	8	act	act	VERB
aijbe-975	40	9	as	as	ADP
aijbe-975	40	10	intermediaries	intermediary	NOUN
aijbe-975	40	11	for	for	ADP
aijbe-975	40	12	efficient	efficient	ADJ
aijbe-975	40	13	transfer	transfer	NOUN
aijbe-975	40	14	of	of	ADP
aijbe-975	40	15	resources	resource	NOUN
aijbe-975	40	16	from	from	ADP
aijbe-975	40	17	surplus	surplus	NOUN
aijbe-975	40	18	to	to	ADP
aijbe-975	40	19	deficit	deficit	NOUN
aijbe-975	40	20	units	unit	NOUN
aijbe-975	40	21	.	.	PUNCT
aijbe-975	41	1	for	for	SCONJ
aijbe-975	41	2	the	the	DET
aijbe-975	41	3	banks	bank	NOUN
aijbe-975	41	4	to	to	PART
aijbe-975	41	5	be	be	AUX
aijbe-975	41	6	able	able	ADJ
aijbe-975	41	7	to	to	PART
aijbe-975	41	8	perform	perform	VERB
aijbe-975	41	9	efficiently	efficiently	ADV
aijbe-975	41	10	and	and	CCONJ
aijbe-975	41	11	contribute	contribute	VERB
aijbe-975	41	12	meaningfully	meaningfully	ADV
aijbe-975	41	13	to	to	ADP
aijbe-975	41	14	the	the	DET
aijbe-975	41	15	development	development	NOUN
aijbe-975	41	16	of	of	ADP
aijbe-975	41	17	the	the	DET
aijbe-975	41	18	economy	economy	NOUN
aijbe-975	41	19	,	,	PUNCT
aijbe-975	41	20	the	the	DET
aijbe-975	41	21	industry	industry	NOUN
aijbe-975	41	22	must	must	AUX
aijbe-975	41	23	be	be	AUX
aijbe-975	41	24	safe	safe	ADJ
aijbe-975	41	25	,	,	PUNCT
aijbe-975	41	26	sound	sound	NOUN
aijbe-975	41	27	and	and	CCONJ
aijbe-975	41	28	stable	stable	ADJ
aijbe-975	41	29	.	.	PUNCT
aijbe-975	42	1	nowadays	nowadays	ADV
aijbe-975	42	2	,	,	PUNCT
aijbe-975	42	3	models	model	NOUN
aijbe-975	42	4	that	that	PRON
aijbe-975	42	5	can	can	AUX
aijbe-975	42	6	predict	predict	VERB
aijbe-975	42	7	the	the	DET
aijbe-975	42	8	bankruptcy	bankruptcy	NOUN
aijbe-975	42	9	of	of	ADP
aijbe-975	42	10	a	a	DET
aijbe-975	42	11	company	company	NOUN
aijbe-975	42	12	are	be	AUX
aijbe-975	42	13	of	of	ADP
aijbe-975	42	14	interest	interest	NOUN
aijbe-975	42	15	to	to	ADP
aijbe-975	42	16	various	various	ADJ
aijbe-975	42	17	economic	economic	ADJ
aijbe-975	42	18	entities	entity	NOUN
aijbe-975	42	19	,	,	PUNCT
aijbe-975	42	20	such	such	ADJ
aijbe-975	42	21	as	as	ADP
aijbe-975	42	22	banks	bank	NOUN
aijbe-975	42	23	,	,	PUNCT
aijbe-975	42	24	credit	credit	NOUN
aijbe-975	42	25	agencies	agency	NOUN
aijbe-975	42	26	,	,	PUNCT
aijbe-975	42	27	governments	government	NOUN
aijbe-975	42	28	,	,	PUNCT
aijbe-975	42	29	and	and	CCONJ
aijbe-975	42	30	financial	financial	ADJ
aijbe-975	42	31	analysts	analyst	NOUN
aijbe-975	42	32	,	,	PUNCT
aijbe-975	42	33	not	not	PART
aijbe-975	42	34	to	to	PART
aijbe-975	42	35	mention	mention	VERB
aijbe-975	42	36	customers	customer	NOUN
aijbe-975	42	37	and	and	CCONJ
aijbe-975	42	38	suppliers	supplier	NOUN
aijbe-975	42	39	.	.	PUNCT
aijbe-975	43	1	although	although	SCONJ
aijbe-975	43	2	bankruptcy	bankruptcy	NOUN
aijbe-975	43	3	detection	detection	NOUN
aijbe-975	43	4	models	model	NOUN
aijbe-975	43	5	have	have	AUX
aijbe-975	43	6	been	be	AUX
aijbe-975	43	7	gradually	gradually	ADV
aijbe-975	43	8	developing	develop	VERB
aijbe-975	43	9	since	since	SCONJ
aijbe-975	43	10	the	the	DET
aijbe-975	43	11	1960s	1960	NOUN
aijbe-975	43	12	(	(	PUNCT
aijbe-975	43	13	altman	altman	NOUN
aijbe-975	43	14	,	,	PUNCT
aijbe-975	43	15	1968	1968	NUM
aijbe-975	43	16	)	)	PUNCT
aijbe-975	43	17	,	,	PUNCT
aijbe-975	43	18	the	the	DET
aijbe-975	43	19	vast	vast	ADJ
aijbe-975	43	20	majority	majority	NOUN
aijbe-975	43	21	of	of	ADP
aijbe-975	43	22	them	they	PRON
aijbe-975	43	23	are	be	AUX
aijbe-975	43	24	still	still	ADV
aijbe-975	43	25	based	base	VERB
aijbe-975	43	26	only	only	ADV
aijbe-975	43	27	on	on	ADP
aijbe-975	43	28	accounting	accounting	NOUN
aijbe-975	43	29	and	and	CCONJ
aijbe-975	43	30	financial	financial	ADJ
aijbe-975	43	31	variables	variable	NOUN
aijbe-975	43	32	as	as	ADP
aijbe-975	43	33	explanatory	explanatory	ADJ
aijbe-975	43	34	factors	factor	NOUN
aijbe-975	43	35	.	.	PUNCT
aijbe-975	44	1	however	however	ADV
aijbe-975	44	2	,	,	PUNCT
aijbe-975	44	3	despite	despite	SCONJ
aijbe-975	44	4	the	the	DET
aijbe-975	44	5	increase	increase	NOUN
aijbe-975	44	6	in	in	ADP
aijbe-975	44	7	the	the	DET
aijbe-975	44	8	amount	amount	NOUN
aijbe-975	44	9	of	of	ADP
aijbe-975	44	10	research	research	NOUN
aijbe-975	44	11	on	on	ADP
aijbe-975	44	12	corporate	corporate	ADJ
aijbe-975	44	13	governance	governance	NOUN
aijbe-975	44	14	variables	variable	NOUN
aijbe-975	44	15	,	,	PUNCT
aijbe-975	44	16	which	which	PRON
aijbe-975	44	17	covers	cover	VERB
aijbe-975	44	18	multiple	multiple	ADJ
aijbe-975	44	19	disciplines	discipline	NOUN
aijbe-975	44	20	,	,	PUNCT
aijbe-975	44	21	scholarly	scholarly	ADJ
aijbe-975	44	22	literature	literature	NOUN
aijbe-975	44	23	on	on	ADP
aijbe-975	44	24	the	the	DET
aijbe-975	44	25	topic	topic	NOUN
aijbe-975	44	26	is	be	AUX
aijbe-975	44	27	still	still	ADV
aijbe-975	44	28	limited	limited	ADJ
aijbe-975	44	29	and	and	CCONJ
aijbe-975	44	30	fragmented	fragmented	ADJ
aijbe-975	44	31	(	(	PUNCT
aijbe-975	44	32	martín	martín	NOUN
aijbe-975	44	33	-	-	PUNCT
aijbe-975	44	34	de	de	X
aijbe-975	44	35	castro	castro	PROPN
aijbe-975	44	36	et	et	PROPN
aijbe-975	44	37	al	al	PROPN
aijbe-975	44	38	.	.	PROPN
aijbe-975	44	39	,	,	PUNCT
aijbe-975	44	40	2019	2019	NUM
aijbe-975	44	41	)	)	PUNCT
aijbe-975	44	42	,	,	PUNCT
aijbe-975	44	43	ezekwere	ezekwere	ADV
aijbe-975	44	44	uzochukwu	uzochukwu	ADJ
aijbe-975	44	45	and	and	CCONJ
aijbe-975	44	46	amahi	amahi	PROPN
aijbe-975	44	47	uchechukwu	uchechukwu	PROPN
aijbe-975	44	48	fidelis	fidelis	PROPN
aijbe-975	44	49	(	(	PUNCT
aijbe-975	44	50	2025	2025	NUM
aijbe-975	44	51	)	)	PUNCT
aijbe-975	44	52	3	3	NUM
aijbe-975	44	53	american	american	ADJ
aijbe-975	44	54	interdisciplinary	interdisciplinary	ADJ
aijbe-975	44	55	journal	journal	NOUN
aijbe-975	44	56	of	of	ADP
aijbe-975	44	57	business	business	NOUN
aijbe-975	44	58	and	and	CCONJ
aijbe-975	44	59	economics	economic	NOUN
aijbe-975	44	60	|	|	ADV
aijbe-975	44	61	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	44	62	especially	especially	ADV
aijbe-975	44	63	with	with	ADP
aijbe-975	44	64	regards	regard	NOUN
aijbe-975	44	65	to	to	ADP
aijbe-975	44	66	the	the	DET
aijbe-975	44	67	role	role	NOUN
aijbe-975	44	68	and	and	CCONJ
aijbe-975	44	69	impact	impact	NOUN
aijbe-975	44	70	of	of	ADP
aijbe-975	44	71	corporate	corporate	ADJ
aijbe-975	44	72	governance	governance	NOUN
aijbe-975	44	73	on	on	ADP
aijbe-975	44	74	companies	company	NOUN
aijbe-975	44	75	’	’	PART
aijbe-975	44	76	turnarounds	turnaround	NOUN
aijbe-975	44	77	.	.	PUNCT
aijbe-975	45	1	research	research	NOUN
aijbe-975	45	2	tends	tend	VERB
aijbe-975	45	3	to	to	PART
aijbe-975	45	4	instead	instead	ADV
aijbe-975	45	5	remain	remain	VERB
aijbe-975	45	6	focused	focused	ADJ
aijbe-975	45	7	on	on	ADP
aijbe-975	45	8	the	the	DET
aijbe-975	45	9	analysis	analysis	NOUN
aijbe-975	45	10	of	of	ADP
aijbe-975	45	11	the	the	DET
aijbe-975	45	12	impact	impact	NOUN
aijbe-975	45	13	of	of	ADP
aijbe-975	45	14	financial	financial	ADJ
aijbe-975	45	15	variables	variable	NOUN
aijbe-975	45	16	in	in	ADP
aijbe-975	45	17	predicting	predict	VERB
aijbe-975	45	18	corporate	corporate	ADJ
aijbe-975	45	19	defaults	default	NOUN
aijbe-975	45	20	.	.	PUNCT
aijbe-975	46	1	studies	study	NOUN
aijbe-975	46	2	on	on	ADP
aijbe-975	46	3	the	the	DET
aijbe-975	46	4	bankruptcy	bankruptcy	NOUN
aijbe-975	46	5	prediction	prediction	NOUN
aijbe-975	46	6	were	be	AUX
aijbe-975	46	7	carried	carry	VERB
aijbe-975	46	8	out	out	ADP
aijbe-975	46	9	both	both	CCONJ
aijbe-975	46	10	locally	locally	ADV
aijbe-975	46	11	and	and	CCONJ
aijbe-975	46	12	internationally	internationally	ADV
aijbe-975	46	13	using	use	VERB
aijbe-975	46	14	altman	altman	PROPN
aijbe-975	46	15	z	z	PROPN
aijbe-975	46	16	score	score	PROPN
aijbe-975	46	17	model	model	NOUN
aijbe-975	46	18	.	.	PUNCT
aijbe-975	47	1	in	in	ADP
aijbe-975	47	2	foreign	foreign	ADJ
aijbe-975	47	3	countries	country	NOUN
aijbe-975	47	4	;	;	PUNCT
aijbe-975	47	5	begum	begum	PROPN
aijbe-975	47	6	,	,	PUNCT
aijbe-975	47	7	sarker	sarker	NOUN
aijbe-975	47	8	and	and	CCONJ
aijbe-975	47	9	nahar	nahar	PROPN
aijbe-975	47	10	(	(	PUNCT
aijbe-975	47	11	2023	2023	NUM
aijbe-975	47	12	)	)	PUNCT
aijbe-975	47	13	;	;	PUNCT
aijbe-975	47	14	khiem	khiem	NOUN
aijbe-975	47	15	(	(	PUNCT
aijbe-975	47	16	2022	2022	NUM
aijbe-975	47	17	)	)	PUNCT
aijbe-975	47	18	;	;	PUNCT
aijbe-975	47	19	handriani	handriani	PROPN
aijbe-975	47	20	et	et	PROPN
aijbe-975	47	21	al	al	PROPN
aijbe-975	47	22	.	.	PROPN
aijbe-975	47	23	(	(	PUNCT
aijbe-975	47	24	2021	2021	NUM
aijbe-975	47	25	)	)	PUNCT
aijbe-975	47	26	and	and	CCONJ
aijbe-975	47	27	safrida	safrida	PROPN
aijbe-975	47	28	et	et	PROPN
aijbe-975	47	29	al	al	PROPN
aijbe-975	47	30	.	.	PROPN
aijbe-975	47	31	(	(	PUNCT
aijbe-975	47	32	2021	2021	NUM
aijbe-975	47	33	)	)	PUNCT
aijbe-975	47	34	tested	test	VERB
aijbe-975	47	35	the	the	DET
aijbe-975	47	36	effect	effect	NOUN
aijbe-975	47	37	of	of	ADP
aijbe-975	47	38	corporate	corporate	ADJ
aijbe-975	47	39	governance	governance	NOUN
aijbe-975	47	40	on	on	ADP
aijbe-975	47	41	bankruptcy	bankruptcy	NOUN
aijbe-975	47	42	prediction	prediction	NOUN
aijbe-975	47	43	risk	risk	NOUN
aijbe-975	47	44	.	.	PUNCT
aijbe-975	48	1	in	in	ADP
aijbe-975	48	2	nigeria	nigeria	PROPN
aijbe-975	48	3	,	,	PUNCT
aijbe-975	48	4	okoye	okoye	PROPN
aijbe-975	48	5	and	and	CCONJ
aijbe-975	48	6	okoye	okoye	PROPN
aijbe-975	48	7	(	(	PUNCT
aijbe-975	48	8	2022	2022	NUM
aijbe-975	48	9	)	)	PUNCT
aijbe-975	48	10	;	;	PUNCT
aijbe-975	48	11	ayoola	ayoola	PROPN
aijbe-975	48	12	and	and	CCONJ
aijbe-975	48	13	obokoh	obokoh	NOUN
aijbe-975	48	14	(	(	PUNCT
aijbe-975	48	15	2018	2018	NUM
aijbe-975	48	16	)	)	PUNCT
aijbe-975	48	17	investigated	investigate	VERB
aijbe-975	48	18	the	the	DET
aijbe-975	48	19	effect	effect	NOUN
aijbe-975	48	20	of	of	ADP
aijbe-975	48	21	corporate	corporate	ADJ
aijbe-975	48	22	governance	governance	NOUN
aijbe-975	48	23	on	on	ADP
aijbe-975	48	24	bankruptcy	bankruptcy	NOUN
aijbe-975	48	25	prediction	prediction	NOUN
aijbe-975	48	26	in	in	ADP
aijbe-975	48	27	nigerian	nigerian	ADJ
aijbe-975	48	28	banks	bank	NOUN
aijbe-975	48	29	.	.	PUNCT
aijbe-975	49	1	from	from	ADP
aijbe-975	49	2	the	the	DET
aijbe-975	49	3	prior	prior	ADJ
aijbe-975	49	4	studies	study	NOUN
aijbe-975	49	5	,	,	PUNCT
aijbe-975	49	6	majorities	majority	NOUN
aijbe-975	49	7	of	of	ADP
aijbe-975	49	8	the	the	DET
aijbe-975	49	9	studies	study	NOUN
aijbe-975	49	10	on	on	ADP
aijbe-975	49	11	corporate	corporate	ADJ
aijbe-975	49	12	governance	governance	NOUN
aijbe-975	49	13	and	and	CCONJ
aijbe-975	49	14	bankruptcy	bankruptcy	NOUN
aijbe-975	49	15	risk	risk	NOUN
aijbe-975	49	16	were	be	AUX
aijbe-975	49	17	conducted	conduct	VERB
aijbe-975	49	18	in	in	ADP
aijbe-975	49	19	foreign	foreign	ADJ
aijbe-975	49	20	countries	country	NOUN
aijbe-975	49	21	,	,	PUNCT
aijbe-975	49	22	the	the	DET
aijbe-975	49	23	only	only	ADJ
aijbe-975	49	24	recent	recent	ADJ
aijbe-975	49	25	studies	study	NOUN
aijbe-975	49	26	carried	carry	VERB
aijbe-975	49	27	out	out	ADP
aijbe-975	49	28	in	in	ADP
aijbe-975	49	29	nigeria	nigeria	PROPN
aijbe-975	49	30	was	be	AUX
aijbe-975	49	31	the	the	DET
aijbe-975	49	32	research	research	NOUN
aijbe-975	49	33	carried	carry	VERB
aijbe-975	49	34	out	out	ADP
aijbe-975	49	35	by	by	ADP
aijbe-975	49	36	okoye	okoye	PROPN
aijbe-975	49	37	and	and	CCONJ
aijbe-975	49	38	okoye	okoye	PROPN
aijbe-975	49	39	(	(	PUNCT
aijbe-975	49	40	2022	2022	NUM
aijbe-975	49	41	)	)	PUNCT
aijbe-975	49	42	which	which	PRON
aijbe-975	49	43	data	datum	NOUN
aijbe-975	49	44	ended	end	VERB
aijbe-975	49	45	in	in	ADP
aijbe-975	49	46	2020	2020	NUM
aijbe-975	49	47	,	,	PUNCT
aijbe-975	49	48	thereby	thereby	ADV
aijbe-975	49	49	created	create	VERB
aijbe-975	49	50	a	a	DET
aijbe-975	49	51	geographical	geographical	ADJ
aijbe-975	49	52	and	and	CCONJ
aijbe-975	49	53	periodic	periodic	ADJ
aijbe-975	49	54	gap	gap	NOUN
aijbe-975	49	55	.	.	PUNCT
aijbe-975	50	1	in	in	ADP
aijbe-975	50	2	addition	addition	NOUN
aijbe-975	50	3	,	,	PUNCT
aijbe-975	50	4	none	none	NOUN
aijbe-975	50	5	of	of	ADP
aijbe-975	50	6	these	these	DET
aijbe-975	50	7	previous	previous	ADJ
aijbe-975	50	8	studies	study	NOUN
aijbe-975	50	9	included	include	VERB
aijbe-975	50	10	remuneration	remuneration	NOUN
aijbe-975	50	11	committee	committee	NOUN
aijbe-975	50	12	and	and	CCONJ
aijbe-975	50	13	risk	risk	NOUN
aijbe-975	50	14	management	management	NOUN
aijbe-975	50	15	committee	committee	NOUN
aijbe-975	50	16	in	in	ADP
aijbe-975	50	17	their	their	PRON
aijbe-975	50	18	corporate	corporate	ADJ
aijbe-975	50	19	governance	governance	NOUN
aijbe-975	50	20	variable	variable	NOUN
aijbe-975	50	21	,	,	PUNCT
aijbe-975	50	22	thereby	thereby	ADV
aijbe-975	50	23	created	create	VERB
aijbe-975	50	24	variable	variable	ADJ
aijbe-975	50	25	gap	gap	NOUN
aijbe-975	50	26	.	.	PUNCT
aijbe-975	51	1	the	the	DET
aijbe-975	51	2	study	study	NOUN
aijbe-975	51	3	therefore	therefore	ADV
aijbe-975	51	4	fills	fill	VERB
aijbe-975	51	5	these	these	DET
aijbe-975	51	6	gaps	gap	NOUN
aijbe-975	51	7	via	via	ADP
aijbe-975	51	8	determined	determine	VERB
aijbe-975	51	9	the	the	DET
aijbe-975	51	10	effect	effect	NOUN
aijbe-975	51	11	of	of	ADP
aijbe-975	51	12	corporate	corporate	ADJ
aijbe-975	51	13	governance	governance	NOUN
aijbe-975	51	14	on	on	ADP
aijbe-975	51	15	bankruptcy	bankruptcy	NOUN
aijbe-975	51	16	risk	risk	NOUN
aijbe-975	51	17	on	on	ADP
aijbe-975	51	18	nigerian	nigerian	ADJ
aijbe-975	51	19	deposit	deposit	NOUN
aijbe-975	51	20	money	money	NOUN
aijbe-975	51	21	banks	bank	NOUN
aijbe-975	51	22	from	from	ADP
aijbe-975	51	23	2012	2012	NUM
aijbe-975	51	24	to	to	ADP
aijbe-975	51	25	2023	2023	NUM
aijbe-975	51	26	.	.	PUNCT
aijbe-975	52	1	the	the	DET
aijbe-975	52	2	main	main	ADJ
aijbe-975	52	3	objective	objective	NOUN
aijbe-975	52	4	of	of	ADP
aijbe-975	52	5	this	this	DET
aijbe-975	52	6	study	study	NOUN
aijbe-975	52	7	is	be	AUX
aijbe-975	52	8	to	to	PART
aijbe-975	52	9	ascertain	ascertain	VERB
aijbe-975	52	10	the	the	DET
aijbe-975	52	11	effect	effect	NOUN
aijbe-975	52	12	of	of	ADP
aijbe-975	52	13	corporate	corporate	ADJ
aijbe-975	52	14	governance	governance	NOUN
aijbe-975	52	15	on	on	ADP
aijbe-975	52	16	bankruptcy	bankruptcy	NOUN
aijbe-975	52	17	risk	risk	NOUN
aijbe-975	52	18	in	in	ADP
aijbe-975	52	19	commercial	commercial	ADJ
aijbe-975	52	20	banks	bank	NOUN
aijbe-975	52	21	in	in	ADP
aijbe-975	52	22	nigeria	nigeria	PROPN
aijbe-975	52	23	.	.	PUNCT
aijbe-975	53	1	the	the	DET
aijbe-975	53	2	specific	specific	ADJ
aijbe-975	53	3	objectives	objective	NOUN
aijbe-975	53	4	are	be	AUX
aijbe-975	53	5	to	to	PART
aijbe-975	53	6	:	:	PUNCT
aijbe-975	53	7	1	1	X
aijbe-975	53	8	.	.	X
aijbe-975	53	9	determine	determine	VERB
aijbe-975	53	10	the	the	DET
aijbe-975	53	11	effect	effect	NOUN
aijbe-975	53	12	of	of	ADP
aijbe-975	53	13	audit	audit	NOUN
aijbe-975	53	14	committee	committee	NOUN
aijbe-975	53	15	independence	independence	NOUN
aijbe-975	53	16	on	on	ADP
aijbe-975	53	17	bankruptcy	bankruptcy	NOUN
aijbe-975	53	18	risk	risk	NOUN
aijbe-975	53	19	deposit	deposit	NOUN
aijbe-975	53	20	money	money	NOUN
aijbe-975	53	21	banks	bank	NOUN
aijbe-975	53	22	in	in	ADP
aijbe-975	53	23	nigeria	nigeria	PROPN
aijbe-975	53	24	.	.	PUNCT
aijbe-975	54	1	2	2	X
aijbe-975	54	2	.	.	X
aijbe-975	54	3	ascertain	ascertain	VERB
aijbe-975	54	4	the	the	DET
aijbe-975	54	5	effect	effect	NOUN
aijbe-975	54	6	of	of	ADP
aijbe-975	54	7	remuneration	remuneration	NOUN
aijbe-975	54	8	committee	committee	NOUN
aijbe-975	54	9	on	on	ADP
aijbe-975	54	10	bankruptcy	bankruptcy	NOUN
aijbe-975	54	11	risk	risk	NOUN
aijbe-975	54	12	deposit	deposit	NOUN
aijbe-975	54	13	money	money	NOUN
aijbe-975	54	14	banks	bank	NOUN
aijbe-975	54	15	in	in	ADP
aijbe-975	54	16	nigeria	nigeria	PROPN
aijbe-975	54	17	literature	literature	PROPN
aijbe-975	54	18	review	review	VERB
aijbe-975	54	19	corporate	corporate	ADJ
aijbe-975	54	20	governance	governance	NOUN
aijbe-975	54	21	the	the	DET
aijbe-975	54	22	set	set	NOUN
aijbe-975	54	23	of	of	ADP
aijbe-975	54	24	guidelines	guideline	NOUN
aijbe-975	54	25	and	and	CCONJ
aijbe-975	54	26	rewards	reward	NOUN
aijbe-975	54	27	referred	refer	VERB
aijbe-975	54	28	to	to	ADP
aijbe-975	54	29	as	as	ADP
aijbe-975	54	30	"	"	PUNCT
aijbe-975	54	31	cg	cg	NOUN
aijbe-975	54	32	"	"	PUNCT
aijbe-975	54	33	are	be	AUX
aijbe-975	54	34	used	use	VERB
aijbe-975	54	35	to	to	PART
aijbe-975	54	36	direct	direct	VERB
aijbe-975	54	37	and	and	CCONJ
aijbe-975	54	38	regulate	regulate	VERB
aijbe-975	54	39	a	a	DET
aijbe-975	54	40	business	business	NOUN
aijbe-975	54	41	enterprise	enterprise	NOUN
aijbe-975	54	42	's	's	PART
aijbe-975	54	43	management	management	NOUN
aijbe-975	54	44	(	(	PUNCT
aijbe-975	54	45	ehiedu	ehiedu	ADJ
aijbe-975	54	46	,	,	PUNCT
aijbe-975	54	47	2022	2022	NUM
aijbe-975	54	48	;	;	PUNCT
aijbe-975	54	49	adeusi	adeusi	NOUN
aijbe-975	54	50	,	,	PUNCT
aijbe-975	54	51	akeke	akeke	NOUN
aijbe-975	54	52	,	,	PUNCT
aijbe-975	54	53	aribaba	aribaba	PROPN
aijbe-975	54	54	&	&	CCONJ
aijbe-975	54	55	adebisi	adebisi	ADJ
aijbe-975	54	56	,	,	PUNCT
aijbe-975	54	57	2017	2017	NUM
aijbe-975	54	58	)	)	PUNCT
aijbe-975	54	59	.	.	PUNCT
aijbe-975	55	1	ehiedu	ehiedu	PROPN
aijbe-975	55	2	and	and	CCONJ
aijbe-975	55	3	ogbeta	ogbeta	PROPN
aijbe-975	55	4	,	,	PUNCT
aijbe-975	55	5	(	(	PUNCT
aijbe-975	55	6	2014	2014	NUM
aijbe-975	55	7	)	)	PUNCT
aijbe-975	55	8	opined	opine	VERB
aijbe-975	55	9	that	that	SCONJ
aijbe-975	55	10	company	company	NOUN
aijbe-975	55	11	governance	governance	NOUN
aijbe-975	55	12	is	be	AUX
aijbe-975	55	13	an	an	DET
aijbe-975	55	14	institutional	institutional	ADJ
aijbe-975	55	15	setup	setup	NOUN
aijbe-975	55	16	that	that	PRON
aijbe-975	55	17	restrains	restrain	VERB
aijbe-975	55	18	the	the	DET
aijbe-975	55	19	excesses	excess	NOUN
aijbe-975	55	20	of	of	ADP
aijbe-975	55	21	commanding	command	VERB
aijbe-975	55	22	managers	manager	NOUN
aijbe-975	55	23	.	.	PUNCT
aijbe-975	56	1	making	make	VERB
aijbe-975	56	2	sure	sure	ADJ
aijbe-975	56	3	that	that	SCONJ
aijbe-975	56	4	the	the	DET
aijbe-975	56	5	enterprise	enterprise	NOUN
aijbe-975	56	6	is	be	AUX
aijbe-975	56	7	operated	operate	VERB
aijbe-975	56	8	efficaciously	efficaciously	ADV
aijbe-975	56	9	and	and	CCONJ
aijbe-975	56	10	traders	trader	NOUN
aijbe-975	56	11	earn	earn	VERB
aijbe-975	56	12	a	a	DET
aijbe-975	56	13	fair	fair	ADJ
aijbe-975	56	14	go	go	NOUN
aijbe-975	56	15	back	back	ADV
aijbe-975	56	16	is	be	AUX
aijbe-975	56	17	the	the	DET
aijbe-975	56	18	middle	middle	ADJ
aijbe-975	56	19	reason	reason	NOUN
aijbe-975	56	20	of	of	ADP
aijbe-975	56	21	company	company	NOUN
aijbe-975	56	22	governance	governance	NOUN
aijbe-975	56	23	(	(	PUNCT
aijbe-975	56	24	kajola	kajola	PROPN
aijbe-975	56	25	,	,	PUNCT
aijbe-975	56	26	2018	2018	NUM
aijbe-975	56	27	)	)	PUNCT
aijbe-975	56	28	.	.	PUNCT
aijbe-975	57	1	if	if	SCONJ
aijbe-975	57	2	a	a	DET
aijbe-975	57	3	business	business	NOUN
aijbe-975	57	4	enterprise	enterprise	NOUN
aijbe-975	57	5	is	be	AUX
aijbe-975	57	6	administered	administer	VERB
aijbe-975	57	7	with	with	ADP
aijbe-975	57	8	diligence	diligence	NOUN
aijbe-975	57	9	,	,	PUNCT
aijbe-975	57	10	openness	openness	NOUN
aijbe-975	57	11	,	,	PUNCT
aijbe-975	57	12	accountability	accountability	NOUN
aijbe-975	57	13	,	,	PUNCT
aijbe-975	57	14	and	and	CCONJ
aijbe-975	57	15	obligation	obligation	NOUN
aijbe-975	57	16	with	with	ADP
aijbe-975	57	17	the	the	DET
aijbe-975	57	18	aim	aim	NOUN
aijbe-975	57	19	of	of	ADP
aijbe-975	57	20	maximizing	maximize	VERB
aijbe-975	57	21	shareholders	shareholder	NOUN
aijbe-975	57	22	'	'	PART
aijbe-975	57	23	wealth	wealth	NOUN
aijbe-975	57	24	,	,	PUNCT
aijbe-975	57	25	that	that	DET
aijbe-975	57	26	corporation	corporation	NOUN
aijbe-975	57	27	is	be	AUX
aijbe-975	57	28	taken	take	VERB
aijbe-975	57	29	into	into	ADP
aijbe-975	57	30	consideration	consideration	NOUN
aijbe-975	57	31	to	to	PART
aijbe-975	57	32	have	have	AUX
aijbe-975	57	33	complied	comply	VERB
aijbe-975	57	34	with	with	ADP
aijbe-975	57	35	the	the	DET
aijbe-975	57	36	cg	cg	NOUN
aijbe-975	57	37	rule	rule	NOUN
aijbe-975	57	38	(	(	PUNCT
aijbe-975	57	39	pandy	pandy	NOUN
aijbe-975	57	40	,	,	PUNCT
aijbe-975	57	41	2018	2018	NUM
aijbe-975	57	42	)	)	PUNCT
aijbe-975	57	43	.	.	PUNCT
aijbe-975	58	1	corporate	corporate	ADJ
aijbe-975	58	2	governance	governance	NOUN
aijbe-975	58	3	is	be	AUX
aijbe-975	58	4	concerned	concern	VERB
aijbe-975	58	5	with	with	ADP
aijbe-975	58	6	how	how	SCONJ
aijbe-975	58	7	all	all	DET
aijbe-975	58	8	parties	party	NOUN
aijbe-975	58	9	(	(	PUNCT
aijbe-975	58	10	stakeholders	stakeholder	NOUN
aijbe-975	58	11	)	)	PUNCT
aijbe-975	58	12	involved	involve	VERB
aijbe-975	58	13	in	in	ADP
aijbe-975	58	14	the	the	DET
aijbe-975	58	15	firm	firm	NOUN
aijbe-975	58	16	's	's	PART
aijbe-975	58	17	success	success	NOUN
aijbe-975	58	18	try	try	VERB
aijbe-975	58	19	to	to	PART
aijbe-975	58	20	guarantee	guarantee	VERB
aijbe-975	58	21	that	that	SCONJ
aijbe-975	58	22	managers	manager	NOUN
aijbe-975	58	23	and	and	CCONJ
aijbe-975	58	24	other	other	ADJ
aijbe-975	58	25	insiders	insider	NOUN
aijbe-975	58	26	are	be	AUX
aijbe-975	58	27	always	always	ADV
aijbe-975	58	28	taking	take	VERB
aijbe-975	58	29	proper	proper	ADJ
aijbe-975	58	30	actions	action	NOUN
aijbe-975	58	31	or	or	CCONJ
aijbe-975	58	32	implementing	implement	VERB
aijbe-975	58	33	procedures	procedure	NOUN
aijbe-975	58	34	that	that	PRON
aijbe-975	58	35	protect	protect	VERB
aijbe-975	58	36	the	the	DET
aijbe-975	58	37	stakeholders	stakeholder	NOUN
aijbe-975	58	38	'	'	PART
aijbe-975	58	39	interests	interest	NOUN
aijbe-975	58	40	.	.	PUNCT
aijbe-975	59	1	corporate	corporate	ADJ
aijbe-975	59	2	governance	governance	NOUN
aijbe-975	59	3	tools	tool	NOUN
aijbe-975	59	4	assure	assure	VERB
aijbe-975	59	5	shareholders	shareholder	NOUN
aijbe-975	59	6	of	of	ADP
aijbe-975	59	7	adequate	adequate	ADJ
aijbe-975	59	8	returns	return	NOUN
aijbe-975	59	9	on	on	ADP
aijbe-975	59	10	investments	investment	NOUN
aijbe-975	59	11	.	.	PUNCT
aijbe-975	60	1	corporate	corporate	ADJ
aijbe-975	60	2	governance	governance	NOUN
aijbe-975	60	3	was	be	AUX
aijbe-975	60	4	created	create	VERB
aijbe-975	60	5	to	to	PART
aijbe-975	60	6	defend	defend	VERB
aijbe-975	60	7	the	the	DET
aijbe-975	60	8	interests	interest	NOUN
aijbe-975	60	9	of	of	ADP
aijbe-975	60	10	shareholders	shareholder	NOUN
aijbe-975	60	11	but	but	CCONJ
aijbe-975	60	12	has	have	AUX
aijbe-975	60	13	increasingly	increasingly	ADV
aijbe-975	60	14	gained	gain	VERB
aijbe-975	60	15	importance	importance	NOUN
aijbe-975	60	16	for	for	ADP
aijbe-975	60	17	other	other	ADJ
aijbe-975	60	18	stakeholders	stakeholder	NOUN
aijbe-975	60	19	and	and	CCONJ
aijbe-975	60	20	society	society	NOUN
aijbe-975	60	21	(	(	PUNCT
aijbe-975	60	22	mohammad	mohammad	PROPN
aijbe-975	60	23	,	,	PUNCT
aijbe-975	60	24	aly	aly	PROPN
aijbe-975	60	25	,	,	PUNCT
aijbe-975	60	26	dixon	dixon	PROPN
aijbe-975	60	27	,	,	PUNCT
aijbe-975	60	28	&	&	CCONJ
aijbe-975	60	29	startling	startling	ADJ
aijbe-975	60	30	,	,	PUNCT
aijbe-975	60	31	2014	2014	NUM
aijbe-975	60	32	)	)	PUNCT
aijbe-975	60	33	.	.	PUNCT
aijbe-975	61	1	for	for	ADP
aijbe-975	61	2	corporate	corporate	ADJ
aijbe-975	61	3	governance	governance	NOUN
aijbe-975	61	4	systems	system	NOUN
aijbe-975	61	5	,	,	PUNCT
aijbe-975	61	6	another	another	DET
aijbe-975	61	7	key	key	ADJ
aijbe-975	61	8	aspect	aspect	NOUN
aijbe-975	61	9	for	for	ADP
aijbe-975	61	10	a	a	DET
aijbe-975	61	11	company	company	NOUN
aijbe-975	61	12	is	be	AUX
aijbe-975	61	13	the	the	DET
aijbe-975	61	14	presence	presence	NOUN
aijbe-975	61	15	of	of	ADP
aijbe-975	61	16	internal	internal	ADJ
aijbe-975	61	17	and	and	CCONJ
aijbe-975	61	18	external	external	ADJ
aijbe-975	61	19	auditors	auditor	NOUN
aijbe-975	61	20	.	.	PUNCT
aijbe-975	62	1	in	in	ADP
aijbe-975	62	2	this	this	DET
aijbe-975	62	3	sense	sense	NOUN
aijbe-975	62	4	,	,	PUNCT
aijbe-975	62	5	literature	literature	NOUN
aijbe-975	62	6	has	have	AUX
aijbe-975	62	7	shown	show	VERB
aijbe-975	62	8	that	that	SCONJ
aijbe-975	62	9	the	the	DET
aijbe-975	62	10	presence	presence	NOUN
aijbe-975	62	11	of	of	ADP
aijbe-975	62	12	internal	internal	ADJ
aijbe-975	62	13	and	and	CCONJ
aijbe-975	62	14	external	external	ADJ
aijbe-975	62	15	audit	audit	NOUN
aijbe-975	62	16	systems	system	NOUN
aijbe-975	62	17	can	can	AUX
aijbe-975	62	18	have	have	VERB
aijbe-975	62	19	a	a	DET
aijbe-975	62	20	significant	significant	ADJ
aijbe-975	62	21	impact	impact	NOUN
aijbe-975	62	22	on	on	ADP
aijbe-975	62	23	changes	change	NOUN
aijbe-975	62	24	to	to	ADP
aijbe-975	62	25	a	a	DET
aijbe-975	62	26	company	company	NOUN
aijbe-975	62	27	’s	’s	PART
aijbe-975	62	28	financial	financial	ADJ
aijbe-975	62	29	performance	performance	NOUN
aijbe-975	62	30	and	and	CCONJ
aijbe-975	62	31	on	on	ADP
aijbe-975	62	32	its	its	PRON
aijbe-975	62	33	probability	probability	NOUN
aijbe-975	62	34	of	of	ADP
aijbe-975	62	35	default	default	NOUN
aijbe-975	62	36	(	(	PUNCT
aijbe-975	62	37	guo	guo	PROPN
aijbe-975	62	38	et	et	PROPN
aijbe-975	62	39	al	al	PROPN
aijbe-975	62	40	.	.	PROPN
aijbe-975	62	41	,	,	PUNCT
aijbe-975	62	42	2016	2016	NUM
aijbe-975	62	43	and	and	CCONJ
aijbe-975	62	44	cenciarelli	cenciarelli	X
aijbe-975	62	45	et	et	PROPN
aijbe-975	62	46	al	al	PROPN
aijbe-975	62	47	.	.	PROPN
aijbe-975	62	48	,	,	PUNCT
aijbe-975	62	49	2018	2018	NUM
aijbe-975	62	50	,	,	PUNCT
aijbe-975	62	51	among	among	ADP
aijbe-975	62	52	others	other	NOUN
aijbe-975	62	53	)	)	PUNCT
aijbe-975	62	54	.	.	PUNCT
aijbe-975	63	1	internal	internal	ADJ
aijbe-975	63	2	and	and	CCONJ
aijbe-975	63	3	external	external	ADJ
aijbe-975	63	4	auditors	auditor	NOUN
aijbe-975	63	5	can	can	AUX
aijbe-975	63	6	guarantee	guarantee	VERB
aijbe-975	63	7	the	the	DET
aijbe-975	63	8	quality	quality	NOUN
aijbe-975	63	9	of	of	ADP
aijbe-975	63	10	the	the	DET
aijbe-975	63	11	information	information	NOUN
aijbe-975	63	12	of	of	ADP
aijbe-975	63	13	the	the	DET
aijbe-975	63	14	financial	financial	ADJ
aijbe-975	63	15	reports	report	NOUN
aijbe-975	63	16	provided	provide	VERB
aijbe-975	63	17	by	by	ADP
aijbe-975	63	18	the	the	DET
aijbe-975	63	19	company	company	NOUN
aijbe-975	63	20	for	for	ADP
aijbe-975	63	21	investors	investor	NOUN
aijbe-975	63	22	(	(	PUNCT
aijbe-975	63	23	bratten	bratten	VERB
aijbe-975	63	24	et	et	PROPN
aijbe-975	63	25	al	al	PROPN
aijbe-975	63	26	.	.	PROPN
aijbe-975	63	27	,	,	PUNCT
aijbe-975	63	28	2013	2013	NUM
aijbe-975	63	29	)	)	PUNCT
aijbe-975	63	30	,	,	PUNCT
aijbe-975	63	31	and	and	CCONJ
aijbe-975	63	32	their	their	PRON
aijbe-975	63	33	role	role	NOUN
aijbe-975	63	34	has	have	VERB
aijbe-975	63	35	relevant	relevant	ADJ
aijbe-975	63	36	consequences	consequence	NOUN
aijbe-975	63	37	during	during	ADP
aijbe-975	63	38	a	a	DET
aijbe-975	63	39	financial	financial	ADJ
aijbe-975	63	40	crisis	crisis	NOUN
aijbe-975	63	41	(	(	PUNCT
aijbe-975	63	42	cenciarelli	cenciarelli	X
aijbe-975	63	43	et	et	PROPN
aijbe-975	63	44	al	al	PROPN
aijbe-975	63	45	.	.	PROPN
aijbe-975	63	46	,	,	PUNCT
aijbe-975	63	47	2018	2018	NUM
aijbe-975	63	48	)	)	PUNCT
aijbe-975	63	49	.	.	PUNCT
aijbe-975	64	1	in	in	ADP
aijbe-975	64	2	this	this	DET
aijbe-975	64	3	sense	sense	NOUN
aijbe-975	64	4	,	,	PUNCT
aijbe-975	64	5	also	also	ADV
aijbe-975	64	6	the	the	DET
aijbe-975	64	7	presence	presence	NOUN
aijbe-975	64	8	of	of	ADP
aijbe-975	64	9	the	the	DET
aijbe-975	64	10	audit	audit	NOUN
aijbe-975	64	11	committee	committee	NOUN
aijbe-975	64	12	can	can	AUX
aijbe-975	64	13	have	have	VERB
aijbe-975	64	14	a	a	DET
aijbe-975	64	15	significant	significant	ADJ
aijbe-975	64	16	positive	positive	ADJ
aijbe-975	64	17	impact	impact	NOUN
aijbe-975	64	18	in	in	ADP
aijbe-975	64	19	preventing	prevent	VERB
aijbe-975	64	20	the	the	DET
aijbe-975	64	21	risk	risk	NOUN
aijbe-975	64	22	of	of	ADP
aijbe-975	64	23	frauds	fraud	NOUN
aijbe-975	64	24	and	and	CCONJ
aijbe-975	64	25	irregularities	irregularity	NOUN
aijbe-975	64	26	(	(	PUNCT
aijbe-975	64	27	beasley	beasley	PROPN
aijbe-975	64	28	et	et	PROPN
aijbe-975	64	29	al	al	PROPN
aijbe-975	64	30	.	.	PROPN
aijbe-975	64	31	,	,	PUNCT
aijbe-975	64	32	2000	2000	NUM
aijbe-975	64	33	)	)	PUNCT
aijbe-975	64	34	.	.	PUNCT
aijbe-975	65	1	for	for	ADP
aijbe-975	65	2	distressed	distressed	ADJ
aijbe-975	65	3	firms	firm	NOUN
aijbe-975	65	4	in	in	ADP
aijbe-975	65	5	particular	particular	ADJ
aijbe-975	65	6	,	,	PUNCT
aijbe-975	65	7	statutory	statutory	ADJ
aijbe-975	65	8	auditors	auditor	NOUN
aijbe-975	65	9	and	and	CCONJ
aijbe-975	65	10	external	external	ADJ
aijbe-975	65	11	auditors	auditor	NOUN
aijbe-975	65	12	are	be	AUX
aijbe-975	65	13	obliged	oblige	VERB
aijbe-975	65	14	to	to	PART
aijbe-975	65	15	judge	judge	VERB
aijbe-975	65	16	the	the	DET
aijbe-975	65	17	ability	ability	NOUN
aijbe-975	65	18	of	of	ADP
aijbe-975	65	19	the	the	DET
aijbe-975	65	20	company	company	NOUN
aijbe-975	65	21	to	to	PART
aijbe-975	65	22	operate	operate	VERB
aijbe-975	65	23	as	as	ADP
aijbe-975	65	24	a	a	DET
aijbe-975	65	25	going	go	VERB
aijbe-975	65	26	concern	concern	NOUN
aijbe-975	65	27	entity	entity	NOUN
aijbe-975	65	28	for	for	ADP
aijbe-975	65	29	the	the	DET
aijbe-975	65	30	following	follow	VERB
aijbe-975	65	31	12	12	NUM
aijbe-975	65	32	months	month	NOUN
aijbe-975	65	33	.	.	PUNCT
aijbe-975	66	1	in	in	ADP
aijbe-975	66	2	this	this	DET
aijbe-975	66	3	sense	sense	NOUN
aijbe-975	66	4	,	,	PUNCT
aijbe-975	66	5	ezekwere	ezekwere	ADV
aijbe-975	66	6	uzochukwu	uzochukwu	ADJ
aijbe-975	66	7	and	and	CCONJ
aijbe-975	66	8	amahi	amahi	PROPN
aijbe-975	66	9	uchechukwu	uchechukwu	PROPN
aijbe-975	66	10	fidelis	fidelis	PROPN
aijbe-975	66	11	(	(	PUNCT
aijbe-975	66	12	2025	2025	NUM
aijbe-975	66	13	)	)	PUNCT
aijbe-975	66	14	4	4	NUM
aijbe-975	66	15	american	american	ADJ
aijbe-975	66	16	interdisciplinary	interdisciplinary	ADJ
aijbe-975	66	17	journal	journal	NOUN
aijbe-975	66	18	of	of	ADP
aijbe-975	66	19	business	business	NOUN
aijbe-975	66	20	and	and	CCONJ
aijbe-975	66	21	economics	economic	NOUN
aijbe-975	66	22	|	|	ADV
aijbe-975	66	23	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	66	24	with	with	ADP
aijbe-975	66	25	the	the	DET
aijbe-975	66	26	european	european	PROPN
aijbe-975	66	27	union	union	PROPN
aijbe-975	66	28	’s	’s	PART
aijbe-975	66	29	2015/848	2015/848	PROPN
aijbe-975	66	30	/	/	SYM
aijbe-975	66	31	eu	eu	PROPN
aijbe-975	66	32	regulation	regulation	NOUN
aijbe-975	66	33	,	,	PUNCT
aijbe-975	66	34	auditors	auditor	NOUN
aijbe-975	66	35	were	be	AUX
aijbe-975	66	36	required	require	VERB
aijbe-975	66	37	to	to	PART
aijbe-975	66	38	promptly	promptly	ADV
aijbe-975	66	39	communicate	communicate	VERB
aijbe-975	66	40	to	to	ADP
aijbe-975	66	41	the	the	DET
aijbe-975	66	42	top	top	ADJ
aijbe-975	66	43	management	management	NOUN
aijbe-975	66	44	of	of	ADP
aijbe-975	66	45	a	a	DET
aijbe-975	66	46	company	company	NOUN
aijbe-975	66	47	the	the	DET
aijbe-975	66	48	presence	presence	NOUN
aijbe-975	66	49	of	of	ADP
aijbe-975	66	50	indicators	indicator	NOUN
aijbe-975	66	51	of	of	ADP
aijbe-975	66	52	financial	financial	ADJ
aijbe-975	66	53	distress	distress	NOUN
aijbe-975	66	54	.	.	PUNCT
aijbe-975	67	1	in	in	ADP
aijbe-975	67	2	this	this	DET
aijbe-975	67	3	field	field	NOUN
aijbe-975	67	4	,	,	PUNCT
aijbe-975	67	5	research	research	NOUN
aijbe-975	67	6	has	have	AUX
aijbe-975	67	7	shown	show	VERB
aijbe-975	67	8	auditors	auditor	NOUN
aijbe-975	67	9	’	’	PART
aijbe-975	67	10	ability	ability	NOUN
aijbe-975	67	11	to	to	PART
aijbe-975	67	12	anticipate	anticipate	VERB
aijbe-975	67	13	the	the	DET
aijbe-975	67	14	emergence	emergence	NOUN
aijbe-975	67	15	of	of	ADP
aijbe-975	67	16	a	a	DET
aijbe-975	67	17	financial	financial	ADJ
aijbe-975	67	18	crisis	crisis	NOUN
aijbe-975	67	19	(	(	PUNCT
aijbe-975	67	20	bhimani	bhimani	NOUN
aijbe-975	67	21	et	et	PROPN
aijbe-975	67	22	al	al	PROPN
aijbe-975	67	23	.	.	PROPN
aijbe-975	67	24	,	,	PUNCT
aijbe-975	67	25	2009	2009	NUM
aijbe-975	67	26	)	)	PUNCT
aijbe-975	67	27	.	.	PUNCT
aijbe-975	68	1	therefore	therefore	ADV
aijbe-975	68	2	,	,	PUNCT
aijbe-975	68	3	their	their	PRON
aijbe-975	68	4	presence	presence	NOUN
aijbe-975	68	5	helps	help	VERB
aijbe-975	68	6	a	a	DET
aijbe-975	68	7	company	company	NOUN
aijbe-975	68	8	to	to	PART
aijbe-975	68	9	prevent	prevent	VERB
aijbe-975	68	10	triggering	trigger	VERB
aijbe-975	68	11	this	this	DET
aijbe-975	68	12	event	event	NOUN
aijbe-975	68	13	.	.	PUNCT
aijbe-975	69	1	research	research	NOUN
aijbe-975	69	2	on	on	ADP
aijbe-975	69	3	this	this	DET
aijbe-975	69	4	issue	issue	NOUN
aijbe-975	69	5	is	be	AUX
aijbe-975	69	6	still	still	ADV
aijbe-975	69	7	limited	limited	ADJ
aijbe-975	69	8	,	,	PUNCT
aijbe-975	69	9	especially	especially	ADV
aijbe-975	69	10	in	in	ADP
aijbe-975	69	11	european	european	ADJ
aijbe-975	69	12	countries	country	NOUN
aijbe-975	69	13	(	(	PUNCT
aijbe-975	69	14	cenciarelli	cenciarelli	X
aijbe-975	69	15	et	et	PROPN
aijbe-975	69	16	al	al	PROPN
aijbe-975	69	17	.	.	PROPN
aijbe-975	69	18	,	,	PUNCT
aijbe-975	69	19	2018	2018	NUM
aijbe-975	69	20	)	)	PUNCT
aijbe-975	69	21	.	.	PUNCT
aijbe-975	70	1	committee	committee	NOUN
aijbe-975	70	2	of	of	ADP
aijbe-975	70	3	independent	independent	PROPN
aijbe-975	70	4	board	board	PROPN
aijbe-975	70	5	refers	refer	VERB
aijbe-975	70	6	to	to	ADP
aijbe-975	70	7	the	the	DET
aijbe-975	70	8	percentage	percentage	NOUN
aijbe-975	70	9	of	of	ADP
aijbe-975	70	10	impartial	impartial	ADJ
aijbe-975	70	11	administrators	administrator	NOUN
aijbe-975	70	12	inside	inside	ADP
aijbe-975	70	13	the	the	DET
aijbe-975	70	14	board	board	NOUN
aijbe-975	70	15	.	.	PUNCT
aijbe-975	71	1	primarily	primarily	ADV
aijbe-975	71	2	based	base	VERB
aijbe-975	71	3	on	on	ADP
aijbe-975	71	4	clarke	clarke	PROPN
aijbe-975	71	5	(	(	PUNCT
aijbe-975	71	6	2007	2007	NUM
aijbe-975	71	7	)	)	PUNCT
aijbe-975	71	8	,	,	PUNCT
aijbe-975	71	9	the	the	DET
aijbe-975	71	10	definition	definition	NOUN
aijbe-975	71	11	of	of	ADP
aijbe-975	71	12	unbiased	unbiased	ADJ
aijbe-975	71	13	director	director	NOUN
aijbe-975	71	14	is	be	AUX
aijbe-975	71	15	:	:	PUNCT
aijbe-975	71	16	“	"	PUNCT
aijbe-975	71	17	person	person	NOUN
aijbe-975	71	18	who	who	PRON
aijbe-975	71	19	has	have	VERB
aijbe-975	71	20	no	no	DET
aijbe-975	71	21	want	want	NOUN
aijbe-975	71	22	or	or	CCONJ
aijbe-975	71	23	inclination	inclination	NOUN
aijbe-975	71	24	to	to	PART
aijbe-975	71	25	stay	stay	VERB
aijbe-975	71	26	inside	inside	ADP
aijbe-975	71	27	the	the	DET
aijbe-975	71	28	precise	precise	ADJ
aijbe-975	71	29	grace	grace	NOUN
aijbe-975	71	30	of	of	ADP
aijbe-975	71	31	management	management	NOUN
aijbe-975	71	32	,	,	PUNCT
aijbe-975	71	33	and	and	CCONJ
aijbe-975	71	34	who	who	PRON
aijbe-975	71	35	will	will	AUX
aijbe-975	71	36	be	be	AUX
aijbe-975	71	37	able	able	ADJ
aijbe-975	71	38	to	to	PART
aijbe-975	71	39	speak	speak	VERB
aijbe-975	71	40	out	out	ADP
aijbe-975	71	41	,	,	PUNCT
aijbe-975	71	42	inside	inside	ADV
aijbe-975	71	43	and	and	CCONJ
aijbe-975	71	44	outside	outside	ADP
aijbe-975	71	45	the	the	DET
aijbe-975	71	46	boardroom	boardroom	NOUN
aijbe-975	71	47	,	,	PUNCT
aijbe-975	71	48	in	in	ADP
aijbe-975	71	49	the	the	DET
aijbe-975	71	50	face	face	NOUN
aijbe-975	71	51	of	of	ADP
aijbe-975	71	52	management	management	NOUN
aijbe-975	71	53	’s	’s	PART
aijbe-975	71	54	misdeeds	misdeed	NOUN
aijbe-975	71	55	with	with	ADP
aijbe-975	71	56	a	a	DET
aijbe-975	71	57	purpose	purpose	NOUN
aijbe-975	71	58	to	to	PART
aijbe-975	71	59	protect	protect	VERB
aijbe-975	71	60	the	the	DET
aijbe-975	71	61	pursuits	pursuit	NOUN
aijbe-975	71	62	of	of	ADP
aijbe-975	71	63	shareholder	shareholder	NOUN
aijbe-975	71	64	”	"	PUNCT
aijbe-975	71	65	.	.	PUNCT
aijbe-975	72	1	independent	independent	ADJ
aijbe-975	72	2	director	director	NOUN
aijbe-975	72	3	has	have	VERB
aijbe-975	72	4	two	two	NUM
aijbe-975	72	5	roles	role	NOUN
aijbe-975	72	6	inside	inside	ADP
aijbe-975	72	7	the	the	DET
aijbe-975	72	8	board	board	NOUN
aijbe-975	72	9	,	,	PUNCT
aijbe-975	72	10	monitoring	monitor	VERB
aijbe-975	72	11	roles	role	NOUN
aijbe-975	72	12	and	and	CCONJ
aijbe-975	72	13	provision	provision	NOUN
aijbe-975	72	14	of	of	ADP
aijbe-975	72	15	sources	source	NOUN
aijbe-975	72	16	roles	role	NOUN
aijbe-975	72	17	,	,	PUNCT
aijbe-975	72	18	in	in	ADP
aijbe-975	72	19	line	line	NOUN
aijbe-975	72	20	with	with	ADP
aijbe-975	72	21	their	their	PRON
aijbe-975	72	22	role	role	NOUN
aijbe-975	72	23	,	,	PUNCT
aijbe-975	72	24	their	their	PRON
aijbe-975	72	25	presupposed	presuppose	VERB
aijbe-975	72	26	to	to	PART
aijbe-975	72	27	growth	growth	VERB
aijbe-975	72	28	the	the	DET
aijbe-975	72	29	tracking	tracking	NOUN
aijbe-975	72	30	effectiveness	effectiveness	NOUN
aijbe-975	72	31	and	and	CCONJ
aijbe-975	72	32	aid	aid	VERB
aijbe-975	72	33	the	the	DET
aijbe-975	72	34	corporation	corporation	NOUN
aijbe-975	72	35	with	with	ADP
aijbe-975	72	36	advices	advice	NOUN
aijbe-975	72	37	(	(	PUNCT
aijbe-975	72	38	hillman	hillman	PROPN
aijbe-975	72	39	&	&	CCONJ
aijbe-975	72	40	dalziel	dalziel	PROPN
aijbe-975	72	41	,	,	PUNCT
aijbe-975	72	42	2003	2003	NUM
aijbe-975	72	43	)	)	PUNCT
aijbe-975	72	44	.	.	PUNCT
aijbe-975	73	1	the	the	DET
aijbe-975	73	2	rc	rc	PROPN
aijbe-975	73	3	is	be	AUX
aijbe-975	73	4	evolving	evolve	VERB
aijbe-975	73	5	to	to	PART
aijbe-975	73	6	become	become	VERB
aijbe-975	73	7	one	one	NUM
aijbe-975	73	8	of	of	ADP
aijbe-975	73	9	the	the	DET
aijbe-975	73	10	most	most	ADV
aijbe-975	73	11	prominent	prominent	ADJ
aijbe-975	73	12	issues	issue	NOUN
aijbe-975	73	13	of	of	ADP
aijbe-975	73	14	the	the	DET
aijbe-975	73	15	global	global	ADJ
aijbe-975	73	16	economy	economy	NOUN
aijbe-975	73	17	.	.	PUNCT
aijbe-975	74	1	the	the	DET
aijbe-975	74	2	rc	rc	PROPN
aijbe-975	74	3	is	be	AUX
aijbe-975	74	4	recognizing	recognize	VERB
aijbe-975	74	5	the	the	DET
aijbe-975	74	6	importance	importance	NOUN
aijbe-975	74	7	of	of	ADP
aijbe-975	74	8	growth	growth	NOUN
aijbe-975	74	9	and	and	CCONJ
aijbe-975	74	10	profitability	profitability	NOUN
aijbe-975	74	11	of	of	ADP
aijbe-975	74	12	a	a	DET
aijbe-975	74	13	company	company	NOUN
aijbe-975	74	14	by	by	ADP
aijbe-975	74	15	focusing	focus	VERB
aijbe-975	74	16	on	on	ADP
aijbe-975	74	17	the	the	DET
aijbe-975	74	18	rc	rc	PROPN
aijbe-975	74	19	of	of	ADP
aijbe-975	74	20	the	the	DET
aijbe-975	74	21	company	company	NOUN
aijbe-975	74	22	and	and	CCONJ
aijbe-975	74	23	reporting	report	VERB
aijbe-975	74	24	its	its	PRON
aijbe-975	74	25	’	'	PUNCT
aijbe-975	74	26	performance	performance	NOUN
aijbe-975	74	27	,	,	PUNCT
aijbe-975	74	28	there	there	PRON
aijbe-975	74	29	have	have	AUX
aijbe-975	74	30	been	be	AUX
aijbe-975	74	31	many	many	ADJ
aijbe-975	74	32	discoveries	discovery	NOUN
aijbe-975	74	33	of	of	ADP
aijbe-975	74	34	the	the	DET
aijbe-975	74	35	possible	possible	ADJ
aijbe-975	74	36	benefits	benefit	NOUN
aijbe-975	74	37	that	that	PRON
aijbe-975	74	38	companies	company	NOUN
aijbe-975	74	39	may	may	AUX
aijbe-975	74	40	receive	receive	VERB
aijbe-975	74	41	(	(	PUNCT
aijbe-975	74	42	chung	chung	PROPN
aijbe-975	74	43	&	&	CCONJ
aijbe-975	74	44	wei	wei	PROPN
aijbe-975	74	45	,	,	PUNCT
aijbe-975	74	46	2017	2017	NUM
aijbe-975	74	47	;	;	PUNCT
aijbe-975	74	48	mintah	mintah	PROPN
aijbe-975	74	49	,	,	PUNCT
aijbe-975	74	50	2015	2015	NUM
aijbe-975	74	51	)	)	PUNCT
aijbe-975	74	52	.	.	PUNCT
aijbe-975	75	1	many	many	ADJ
aijbe-975	75	2	studies	study	NOUN
aijbe-975	75	3	show	show	VERB
aijbe-975	75	4	that	that	SCONJ
aijbe-975	75	5	in	in	ADP
aijbe-975	75	6	firms	firm	NOUN
aijbe-975	75	7	with	with	ADP
aijbe-975	75	8	better	well	ADJ
aijbe-975	75	9	governance	governance	NOUN
aijbe-975	75	10	,	,	PUNCT
aijbe-975	75	11	there	there	PRON
aijbe-975	75	12	are	be	VERB
aijbe-975	75	13	less	less	ADJ
aijbe-975	75	14	instances	instance	NOUN
aijbe-975	75	15	of	of	ADP
aijbe-975	75	16	opportunistic	opportunistic	ADJ
aijbe-975	75	17	behaviour	behaviour	NOUN
aijbe-975	75	18	by	by	ADP
aijbe-975	75	19	managers	manager	NOUN
aijbe-975	75	20	.	.	PUNCT
aijbe-975	76	1	better	well	ADJ
aijbe-975	76	2	governance	governance	NOUN
aijbe-975	76	3	,	,	PUNCT
aijbe-975	76	4	indeed	indeed	ADV
aijbe-975	76	5	,	,	PUNCT
aijbe-975	76	6	helps	help	VERB
aijbe-975	76	7	to	to	PART
aijbe-975	76	8	align	align	VERB
aijbe-975	76	9	the	the	DET
aijbe-975	76	10	interests	interest	NOUN
aijbe-975	76	11	of	of	ADP
aijbe-975	76	12	managers	manager	NOUN
aijbe-975	76	13	and	and	CCONJ
aijbe-975	76	14	shareholders	shareholder	NOUN
aijbe-975	76	15	boosting	boost	VERB
aijbe-975	76	16	the	the	DET
aijbe-975	76	17	corporate	corporate	ADJ
aijbe-975	76	18	financial	financial	ADJ
aijbe-975	76	19	performance	performance	NOUN
aijbe-975	76	20	.	.	PUNCT
aijbe-975	77	1	remuneration	remuneration	NOUN
aijbe-975	77	2	committee	committee	PROPN
aijbe-975	77	3	(	(	PUNCT
aijbe-975	77	4	rc	rc	PROPN
aijbe-975	77	5	)	)	PUNCT
aijbe-975	77	6	is	be	AUX
aijbe-975	77	7	very	very	ADV
aijbe-975	77	8	important	important	ADJ
aijbe-975	77	9	to	to	ADP
aijbe-975	77	10	any	any	DET
aijbe-975	77	11	organization	organization	NOUN
aijbe-975	77	12	,	,	PUNCT
aijbe-975	77	13	particularly	particularly	ADV
aijbe-975	77	14	quoted	quote	VERB
aijbe-975	77	15	companies	company	NOUN
aijbe-975	77	16	.	.	PUNCT
aijbe-975	78	1	concerns	concern	NOUN
aijbe-975	78	2	for	for	ADP
aijbe-975	78	3	corporations	corporation	NOUN
aijbe-975	78	4	to	to	PART
aijbe-975	78	5	make	make	VERB
aijbe-975	78	6	profit	profit	NOUN
aijbe-975	78	7	have	have	AUX
aijbe-975	78	8	received	receive	VERB
aijbe-975	78	9	several	several	ADJ
aijbe-975	78	10	attentions	attention	NOUN
aijbe-975	78	11	based	base	VERB
aijbe-975	78	12	on	on	ADP
aijbe-975	78	13	the	the	DET
aijbe-975	78	14	numerous	numerous	ADJ
aijbe-975	78	15	amounts	amount	NOUN
aijbe-975	78	16	of	of	ADP
aijbe-975	78	17	scholarly	scholarly	ADJ
aijbe-975	78	18	works	work	NOUN
aijbe-975	78	19	available	available	ADJ
aijbe-975	78	20	,	,	PUNCT
aijbe-975	78	21	directed	direct	VERB
aijbe-975	78	22	at	at	ADP
aijbe-975	78	23	improving	improve	VERB
aijbe-975	78	24	firms	firm	NOUN
aijbe-975	78	25	’	'	PUNCT
aijbe-975	78	26	profitability	profitability	NOUN
aijbe-975	78	27	.	.	PUNCT
aijbe-975	79	1	for	for	ADP
aijbe-975	79	2	example	example	NOUN
aijbe-975	79	3	,	,	PUNCT
aijbe-975	79	4	yahaya	yahaya	PROPN
aijbe-975	79	5	(	(	PUNCT
aijbe-975	79	6	2014	2014	NUM
aijbe-975	79	7	)	)	PUNCT
aijbe-975	79	8	examined	examine	VERB
aijbe-975	79	9	social	social	ADJ
aijbe-975	79	10	disclosure	disclosure	NOUN
aijbe-975	79	11	and	and	CCONJ
aijbe-975	79	12	profitability	profitability	NOUN
aijbe-975	79	13	.	.	PUNCT
aijbe-975	80	1	igbal	igbal	PROPN
aijbe-975	80	2	and	and	CCONJ
aijbe-975	80	3	kakakhel	kakakhel	PROPN
aijbe-975	80	4	(	(	PUNCT
aijbe-975	80	5	2016	2016	NUM
aijbe-975	80	6	)	)	PUNCT
aijbe-975	80	7	examined	examine	VERB
aijbe-975	80	8	the	the	DET
aijbe-975	80	9	role	role	NOUN
aijbe-975	80	10	of	of	ADP
aijbe-975	80	11	remuneration	remuneration	NOUN
aijbe-975	80	12	committee	committee	NOUN
aijbe-975	80	13	in	in	ADP
aijbe-975	80	14	financial	financial	ADJ
aijbe-975	80	15	performance	performance	NOUN
aijbe-975	80	16	.	.	PUNCT
aijbe-975	81	1	also	also	ADV
aijbe-975	81	2	,	,	PUNCT
aijbe-975	81	3	agyemang	agyemang	NOUN
aijbe-975	81	4	-	-	PUNCT
aijbe-975	81	5	mintah	mintah	PROPN
aijbe-975	81	6	(	(	PUNCT
aijbe-975	81	7	2016	2016	NUM
aijbe-975	81	8	)	)	PUNCT
aijbe-975	81	9	examined	examine	VERB
aijbe-975	81	10	the	the	DET
aijbe-975	81	11	role	role	NOUN
aijbe-975	81	12	of	of	ADP
aijbe-975	81	13	rc	rc	PROPN
aijbe-975	81	14	in	in	ADP
aijbe-975	81	15	firm	firm	ADJ
aijbe-975	81	16	performance	performance	NOUN
aijbe-975	81	17	.	.	PUNCT
aijbe-975	82	1	yahaya	yahaya	PROPN
aijbe-975	82	2	,	,	PUNCT
aijbe-975	82	3	kutigi	kutigi	PROPN
aijbe-975	82	4	,	,	PUNCT
aijbe-975	82	5	and	and	CCONJ
aijbe-975	82	6	ahmed	ahmed	PROPN
aijbe-975	82	7	(	(	PUNCT
aijbe-975	82	8	2014	2014	NUM
aijbe-975	82	9	)	)	PUNCT
aijbe-975	82	10	examined	examine	VERB
aijbe-975	82	11	country	country	NOUN
aijbe-975	82	12	-	-	PUNCT
aijbe-975	82	13	specific	specific	ADJ
aijbe-975	82	14	characteristics	characteristic	NOUN
aijbe-975	82	15	and	and	CCONJ
aijbe-975	82	16	profitability	profitability	NOUN
aijbe-975	82	17	.	.	PUNCT
aijbe-975	83	1	gregory	gregory	PROPN
aijbe-975	83	2	-	-	PUNCT
aijbe-975	83	3	smith	smith	PROPN
aijbe-975	83	4	(	(	PUNCT
aijbe-975	83	5	2012	2012	NUM
aijbe-975	83	6	)	)	PUNCT
aijbe-975	83	7	examined	examine	VERB
aijbe-975	83	8	ceo	ceo	NOUN
aijbe-975	83	9	pay	pay	NOUN
aijbe-975	83	10	and	and	CCONJ
aijbe-975	83	11	rc	rc	PROPN
aijbe-975	83	12	.	.	PUNCT
aijbe-975	84	1	furthermore	furthermore	ADV
aijbe-975	84	2	,	,	PUNCT
aijbe-975	84	3	słomka	słomka	NOUN
aijbe-975	84	4	-	-	PUNCT
aijbe-975	84	5	gołębiowska	gołębiowska	NOUN
aijbe-975	84	6	(	(	PUNCT
aijbe-975	84	7	2016	2016	NUM
aijbe-975	84	8	)	)	PUNCT
aijbe-975	84	9	examined	examine	VERB
aijbe-975	84	10	the	the	DET
aijbe-975	84	11	effect	effect	NOUN
aijbe-975	84	12	of	of	ADP
aijbe-975	84	13	remuneration	remuneration	NOUN
aijbe-975	84	14	committee	committee	NOUN
aijbe-975	84	15	independence	independence	NOUN
aijbe-975	84	16	on	on	ADP
aijbe-975	84	17	pay	pay	NOUN
aijbe-975	84	18	among	among	ADP
aijbe-975	84	19	banks	bank	NOUN
aijbe-975	84	20	in	in	ADP
aijbe-975	84	21	poland	poland	PROPN
aijbe-975	84	22	.	.	PUNCT
aijbe-975	85	1	yahaya	yahaya	PROPN
aijbe-975	85	2	and	and	CCONJ
aijbe-975	85	3	awen	awen	PROPN
aijbe-975	85	4	(	(	PUNCT
aijbe-975	85	5	2021	2021	NUM
aijbe-975	85	6	)	)	PUNCT
aijbe-975	85	7	related	relate	VERB
aijbe-975	85	8	asset	asset	NOUN
aijbe-975	85	9	structure	structure	NOUN
aijbe-975	85	10	with	with	ADP
aijbe-975	85	11	profitability	profitability	NOUN
aijbe-975	85	12	.	.	PUNCT
aijbe-975	86	1	safari	safari	NOUN
aijbe-975	86	2	(	(	PUNCT
aijbe-975	86	3	2015	2015	NUM
aijbe-975	86	4	)	)	PUNCT
aijbe-975	86	5	assessed	assess	VERB
aijbe-975	86	6	the	the	DET
aijbe-975	86	7	role	role	NOUN
aijbe-975	86	8	of	of	ADP
aijbe-975	86	9	remuneration	remuneration	NOUN
aijbe-975	86	10	committee	committee	NOUN
aijbe-975	86	11	in	in	ADP
aijbe-975	86	12	firm	firm	ADJ
aijbe-975	86	13	dividends	dividend	NOUN
aijbe-975	86	14	in	in	ADP
aijbe-975	86	15	malaysia	malaysia	PROPN
aijbe-975	86	16	.	.	PUNCT
aijbe-975	87	1	similarly	similarly	ADV
aijbe-975	87	2	,	,	PUNCT
aijbe-975	87	3	yahaya	yahaya	NOUN
aijbe-975	87	4	and	and	CCONJ
aijbe-975	87	5	alkasim	alkasim	PROPN
aijbe-975	87	6	(	(	PUNCT
aijbe-975	87	7	2021	2021	NUM
aijbe-975	87	8	)	)	PUNCT
aijbe-975	87	9	examined	examine	VERB
aijbe-975	87	10	the	the	DET
aijbe-975	87	11	influence	influence	NOUN
aijbe-975	87	12	of	of	ADP
aijbe-975	87	13	sustainability	sustainability	NOUN
aijbe-975	87	14	on	on	ADP
aijbe-975	87	15	profitability	profitability	NOUN
aijbe-975	87	16	among	among	ADP
aijbe-975	87	17	listed	list	VERB
aijbe-975	87	18	insurance	insurance	NOUN
aijbe-975	87	19	firms	firm	NOUN
aijbe-975	87	20	in	in	ADP
aijbe-975	87	21	nigeria	nigeria	PROPN
aijbe-975	87	22	.	.	PUNCT
aijbe-975	88	1	cameron	cameron	PROPN
aijbe-975	88	2	(	(	PUNCT
aijbe-975	88	3	2005	2005	NUM
aijbe-975	88	4	)	)	PUNCT
aijbe-975	88	5	examined	examine	VERB
aijbe-975	88	6	the	the	DET
aijbe-975	88	7	role	role	NOUN
aijbe-975	88	8	of	of	ADP
aijbe-975	88	9	remuneration	remuneration	NOUN
aijbe-975	88	10	committees	committee	NOUN
aijbe-975	88	11	in	in	ADP
aijbe-975	88	12	executive	executive	ADJ
aijbe-975	88	13	pay	pay	NOUN
aijbe-975	88	14	determination	determination	NOUN
aijbe-975	88	15	and	and	CCONJ
aijbe-975	88	16	firm	firm	ADJ
aijbe-975	88	17	financial	financial	ADJ
aijbe-975	88	18	performance	performance	NOUN
aijbe-975	88	19	.	.	PUNCT
aijbe-975	89	1	yahaya	yahaya	NOUN
aijbe-975	89	2	and	and	CCONJ
aijbe-975	89	3	ogwiji	ogwiji	NOUN
aijbe-975	89	4	(	(	PUNCT
aijbe-975	89	5	2021	2021	NUM
aijbe-975	89	6	)	)	PUNCT
aijbe-975	89	7	related	relate	VERB
aijbe-975	89	8	risk	risk	NOUN
aijbe-975	89	9	committee	committee	NOUN
aijbe-975	89	10	traits	trait	NOUN
aijbe-975	89	11	with	with	ADP
aijbe-975	89	12	profitability	profitability	NOUN
aijbe-975	89	13	among	among	ADP
aijbe-975	89	14	banks	bank	NOUN
aijbe-975	89	15	in	in	ADP
aijbe-975	89	16	nigeria	nigeria	PROPN
aijbe-975	89	17	.	.	PUNCT
aijbe-975	90	1	rahayu	rahayu	PROPN
aijbe-975	90	2	,	,	PUNCT
aijbe-975	90	3	harymawan	harymawan	PROPN
aijbe-975	90	4	,	,	PUNCT
aijbe-975	90	5	nasih	nasih	NOUN
aijbe-975	90	6	,	,	PUNCT
aijbe-975	90	7	and	and	CCONJ
aijbe-975	90	8	nowland	nowland	NOUN
aijbe-975	90	9	,	,	PUNCT
aijbe-975	90	10	(	(	PUNCT
aijbe-975	90	11	2022	2022	NUM
aijbe-975	90	12	)	)	PUNCT
aijbe-975	90	13	looked	look	VERB
aijbe-975	90	14	at	at	ADP
aijbe-975	90	15	the	the	DET
aijbe-975	90	16	influence	influence	NOUN
aijbe-975	90	17	of	of	ADP
aijbe-975	90	18	remuneration	remuneration	NOUN
aijbe-975	90	19	committee	committee	NOUN
aijbe-975	90	20	in	in	ADP
aijbe-975	90	21	firm	firm	ADJ
aijbe-975	90	22	financial	financial	ADJ
aijbe-975	90	23	performance	performance	NOUN
aijbe-975	90	24	and	and	CCONJ
aijbe-975	90	25	directors	director	NOUN
aijbe-975	90	26	’	'	PUNCT
aijbe-975	90	27	pay	pay	NOUN
aijbe-975	90	28	.	.	PUNCT
aijbe-975	91	1	opeyemi	opeyemi	PROPN
aijbe-975	91	2	,	,	PUNCT
aijbe-975	91	3	popoola	popoola	PROPN
aijbe-975	91	4	and	and	CCONJ
aijbe-975	91	5	yahaya	yahaya	PROPN
aijbe-975	91	6	,	,	PUNCT
aijbe-975	91	7	(	(	PUNCT
aijbe-975	91	8	2020	2020	NUM
aijbe-975	91	9	)	)	PUNCT
aijbe-975	91	10	related	relate	VERB
aijbe-975	91	11	firm	firm	ADJ
aijbe-975	91	12	specific	specific	ADJ
aijbe-975	91	13	characteristics	characteristic	NOUN
aijbe-975	91	14	with	with	ADP
aijbe-975	91	15	profitability	profitability	NOUN
aijbe-975	91	16	among	among	ADP
aijbe-975	91	17	listed	list	VERB
aijbe-975	91	18	consumer	consumer	NOUN
aijbe-975	91	19	goods	good	NOUN
aijbe-975	91	20	firms	firm	NOUN
aijbe-975	91	21	in	in	ADP
aijbe-975	91	22	nigeria	nigeria	PROPN
aijbe-975	91	23	.	.	PUNCT
aijbe-975	92	1	nigerian	nigerian	ADJ
aijbe-975	92	2	corporate	corporate	ADJ
aijbe-975	92	3	governance	governance	NOUN
aijbe-975	92	4	codes	code	NOUN
aijbe-975	92	5	and	and	CCONJ
aijbe-975	92	6	reforms	reform	NOUN
aijbe-975	92	7	in	in	ADP
aijbe-975	92	8	nigeria	nigeria	PROPN
aijbe-975	92	9	have	have	AUX
aijbe-975	92	10	centered	center	VERB
aijbe-975	92	11	upon	upon	SCONJ
aijbe-975	92	12	assisting	assist	VERB
aijbe-975	92	13	the	the	DET
aijbe-975	92	14	executive	executive	ADJ
aijbe-975	92	15	management	management	NOUN
aijbe-975	92	16	and	and	CCONJ
aijbe-975	92	17	the	the	DET
aijbe-975	92	18	board	board	NOUN
aijbe-975	92	19	of	of	ADP
aijbe-975	92	20	a	a	DET
aijbe-975	92	21	company	company	NOUN
aijbe-975	92	22	to	to	PART
aijbe-975	92	23	make	make	VERB
aijbe-975	92	24	the	the	DET
aijbe-975	92	25	right	right	ADJ
aijbe-975	92	26	decisions	decision	NOUN
aijbe-975	92	27	in	in	ADP
aijbe-975	92	28	order	order	NOUN
aijbe-975	92	29	to	to	PART
aijbe-975	92	30	achieve	achieve	VERB
aijbe-975	92	31	their	their	PRON
aijbe-975	92	32	stakeholders	stakeholder	NOUN
aijbe-975	92	33	'	'	PART
aijbe-975	92	34	objectives	objective	NOUN
aijbe-975	92	35	.	.	PUNCT
aijbe-975	93	1	so	so	ADV
aijbe-975	93	2	,	,	PUNCT
aijbe-975	93	3	among	among	ADP
aijbe-975	93	4	the	the	DET
aijbe-975	93	5	subcommittees	subcommittee	NOUN
aijbe-975	93	6	noted	note	VERB
aijbe-975	93	7	in	in	ADP
aijbe-975	93	8	the	the	DET
aijbe-975	93	9	settings	setting	NOUN
aijbe-975	93	10	,	,	PUNCT
aijbe-975	93	11	the	the	DET
aijbe-975	93	12	remuneration	remuneration	NOUN
aijbe-975	93	13	committee	committee	NOUN
aijbe-975	93	14	,	,	PUNCT
aijbe-975	93	15	as	as	SCONJ
aijbe-975	93	16	compared	compare	VERB
aijbe-975	93	17	to	to	ADP
aijbe-975	93	18	other	other	ADJ
aijbe-975	93	19	committees	committee	NOUN
aijbe-975	93	20	,	,	PUNCT
aijbe-975	93	21	has	have	AUX
aijbe-975	93	22	received	receive	VERB
aijbe-975	93	23	the	the	DET
aijbe-975	93	24	least	least	ADJ
aijbe-975	93	25	attention	attention	NOUN
aijbe-975	93	26	from	from	ADP
aijbe-975	93	27	researchers	researcher	NOUN
aijbe-975	93	28	to	to	ADP
aijbe-975	93	29	the	the	DET
aijbe-975	93	30	knowledge	knowledge	NOUN
aijbe-975	93	31	of	of	ADP
aijbe-975	93	32	the	the	DET
aijbe-975	93	33	researcher	researcher	NOUN
aijbe-975	93	34	.	.	PUNCT
aijbe-975	94	1	for	for	ADP
aijbe-975	94	2	this	this	DET
aijbe-975	94	3	reason	reason	NOUN
aijbe-975	94	4	,	,	PUNCT
aijbe-975	94	5	the	the	DET
aijbe-975	94	6	researcher	researcher	NOUN
aijbe-975	94	7	conducted	conduct	VERB
aijbe-975	94	8	this	this	DET
aijbe-975	94	9	study	study	NOUN
aijbe-975	94	10	to	to	PART
aijbe-975	94	11	fill	fill	VERB
aijbe-975	94	12	the	the	DET
aijbe-975	94	13	gaps	gap	NOUN
aijbe-975	94	14	in	in	ADP
aijbe-975	94	15	the	the	DET
aijbe-975	94	16	theoretical	theoretical	ADJ
aijbe-975	94	17	framework	framework	NOUN
aijbe-975	94	18	and	and	CCONJ
aijbe-975	94	19	to	to	PART
aijbe-975	94	20	indicate	indicate	VERB
aijbe-975	94	21	the	the	DET
aijbe-975	94	22	importance	importance	NOUN
aijbe-975	94	23	of	of	ADP
aijbe-975	94	24	this	this	DET
aijbe-975	94	25	committee	committee	NOUN
aijbe-975	94	26	(	(	PUNCT
aijbe-975	94	27	eulaiwi	eulaiwi	PROPN
aijbe-975	94	28	,	,	PUNCT
aijbe-975	94	29	al	al	PROPN
aijbe-975	94	30	-	-	PUNCT
aijbe-975	94	31	hadi	hadi	PROPN
aijbe-975	94	32	,	,	PUNCT
aijbe-975	94	33	taylor	taylor	PROPN
aijbe-975	94	34	,	,	PUNCT
aijbe-975	94	35	al	al	PROPN
aijbe-975	94	36	-	-	PUNCT
aijbe-975	94	37	yahyaee	yahyaee	PROPN
aijbe-975	94	38	,	,	PUNCT
aijbe-975	94	39	&	&	CCONJ
aijbe-975	94	40	evans	evans	PROPN
aijbe-975	94	41	,	,	PUNCT
aijbe-975	94	42	2016	2016	NUM
aijbe-975	94	43	)	)	PUNCT
aijbe-975	94	44	.	.	PUNCT
aijbe-975	95	1	bankruptcy	bankruptcy	NOUN
aijbe-975	95	2	risk	risk	VERB
aijbe-975	95	3	the	the	DET
aijbe-975	95	4	term	term	NOUN
aijbe-975	95	5	“	"	PUNCT
aijbe-975	95	6	chance	chance	NOUN
aijbe-975	95	7	”	"	PUNCT
aijbe-975	95	8	comes	come	VERB
aijbe-975	95	9	from	from	ADP
aijbe-975	95	10	arabic	arabic	ADJ
aijbe-975	95	11	,	,	PUNCT
aijbe-975	95	12	and	and	CCONJ
aijbe-975	95	13	expresses	express	VERB
aijbe-975	95	14	an	an	DET
aijbe-975	95	15	unexpected	unexpected	ADJ
aijbe-975	95	16	event	event	NOUN
aijbe-975	95	17	.	.	PUNCT
aijbe-975	96	1	threat	threat	NOUN
aijbe-975	96	2	is	be	AUX
aijbe-975	96	3	generally	generally	ADV
aijbe-975	96	4	defined	define	VERB
aijbe-975	96	5	as	as	ADP
aijbe-975	96	6	something	something	PRON
aijbe-975	96	7	risky	risky	ADJ
aijbe-975	96	8	,	,	PUNCT
aijbe-975	96	9	indefinite	indefinite	ADJ
aijbe-975	96	10	that	that	PRON
aijbe-975	96	11	is	be	AUX
aijbe-975	96	12	associated	associate	VERB
aijbe-975	96	13	with	with	ADP
aijbe-975	96	14	the	the	DET
aijbe-975	96	15	direction	direction	NOUN
aijbe-975	96	16	of	of	ADP
aijbe-975	96	17	phenomenon	phenomenon	NOUN
aijbe-975	96	18	and	and	CCONJ
aijbe-975	96	19	disturbs	disturb	VERB
aijbe-975	96	20	its	its	PRON
aijbe-975	96	21	behavior	behavior	NOUN
aijbe-975	96	22	.	.	PUNCT
aijbe-975	97	1	key	key	ADJ
aijbe-975	97	2	ezekwere	ezekwere	ADV
aijbe-975	97	3	uzochukwu	uzochukwu	ADJ
aijbe-975	97	4	and	and	CCONJ
aijbe-975	97	5	amahi	amahi	PROPN
aijbe-975	97	6	uchechukwu	uchechukwu	PROPN
aijbe-975	97	7	fidelis	fidelis	PROPN
aijbe-975	97	8	(	(	PUNCT
aijbe-975	97	9	2025	2025	NUM
aijbe-975	97	10	)	)	PUNCT
aijbe-975	97	11	5	5	NUM
aijbe-975	97	12	american	american	ADJ
aijbe-975	97	13	interdisciplinary	interdisciplinary	ADJ
aijbe-975	97	14	journal	journal	NOUN
aijbe-975	97	15	of	of	ADP
aijbe-975	97	16	business	business	NOUN
aijbe-975	97	17	and	and	CCONJ
aijbe-975	97	18	economics	economic	NOUN
aijbe-975	97	19	|	|	ADV
aijbe-975	97	20	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	97	21	definition	definition	NOUN
aijbe-975	97	22	of	of	ADP
aijbe-975	97	23	threat	threat	NOUN
aijbe-975	97	24	turned	turn	VERB
aijbe-975	97	25	into	into	ADP
aijbe-975	97	26	added	add	VERB
aijbe-975	97	27	by	by	ADP
aijbe-975	97	28	šoti´c	šoti´c	NOUN
aijbe-975	97	29	and	and	CCONJ
aijbe-975	97	30	raji´c	raji´c	PROPN
aijbe-975	97	31	(	(	PUNCT
aijbe-975	97	32	2015	2015	NUM
aijbe-975	97	33	)	)	PUNCT
aijbe-975	97	34	who	who	PRON
aijbe-975	97	35	stated	state	VERB
aijbe-975	97	36	that	that	SCONJ
aijbe-975	97	37	“	"	PUNCT
aijbe-975	97	38	chance	chance	NOUN
aijbe-975	97	39	is	be	AUX
aijbe-975	97	40	the	the	DET
aijbe-975	97	41	measure	measure	NOUN
aijbe-975	97	42	of	of	ADP
aijbe-975	97	43	possibility	possibility	NOUN
aijbe-975	97	44	and	and	CCONJ
aijbe-975	97	45	the	the	DET
aijbe-975	97	46	weight	weight	NOUN
aijbe-975	97	47	of	of	ADP
aijbe-975	97	48	undesired	undesired	ADJ
aijbe-975	97	49	consequences	consequence	NOUN
aijbe-975	97	50	”	"	PUNCT
aijbe-975	97	51	.	.	PUNCT
aijbe-975	98	1	in	in	ADP
aijbe-975	98	2	line	line	NOUN
aijbe-975	98	3	with	with	ADP
aijbe-975	98	4	cunderlík	cunderlík	NOUN
aijbe-975	98	5	(	(	PUNCT
aijbe-975	98	6	2004	2004	NUM
aijbe-975	98	7	)	)	PUNCT
aijbe-975	98	8	,	,	PUNCT
aijbe-975	98	9	danger	danger	NOUN
aijbe-975	98	10	is	be	AUX
aijbe-975	98	11	the	the	DET
aijbe-975	98	12	expression	expression	NOUN
aijbe-975	98	13	of	of	ADP
aijbe-975	98	14	the	the	DET
aijbe-975	98	15	diploma	diploma	NOUN
aijbe-975	98	16	of	of	ADP
aijbe-975	98	17	uncertainty	uncertainty	NOUN
aijbe-975	98	18	in	in	ADP
aijbe-975	98	19	various	various	ADJ
aijbe-975	98	20	bureaucracy	bureaucracy	NOUN
aijbe-975	98	21	.	.	PUNCT
aijbe-975	99	1	the	the	DET
aijbe-975	99	2	risk	risk	NOUN
aijbe-975	99	3	is	be	AUX
aijbe-975	99	4	described	describe	VERB
aijbe-975	99	5	as	as	ADP
aijbe-975	99	6	the	the	DET
aijbe-975	99	7	state	state	NOUN
aijbe-975	99	8	of	of	ADP
aijbe-975	99	9	imperfect	imperfect	ADJ
aijbe-975	99	10	know	know	NOUN
aijbe-975	99	11	-	-	PUNCT
aijbe-975	99	12	how	how	NOUN
aijbe-975	99	13	when	when	SCONJ
aijbe-975	99	14	the	the	DET
aijbe-975	99	15	decision	decision	NOUN
aijbe-975	99	16	-	-	PUNCT
aijbe-975	99	17	maker	maker	NOUN
aijbe-975	99	18	is	be	AUX
aijbe-975	99	19	aware	aware	ADJ
aijbe-975	99	20	about	about	ADP
aijbe-975	99	21	the	the	DET
aijbe-975	99	22	numerous	numerous	ADJ
aijbe-975	99	23	feasible	feasible	ADJ
aijbe-975	99	24	consequences	consequence	NOUN
aijbe-975	99	25	of	of	ADP
aijbe-975	99	26	his	his	PRON
aijbe-975	99	27	selection	selection	NOUN
aijbe-975	99	28	and	and	CCONJ
aijbe-975	99	29	is	be	AUX
aijbe-975	99	30	able	able	ADJ
aijbe-975	99	31	to	to	PART
aijbe-975	99	32	estimate	estimate	VERB
aijbe-975	99	33	the	the	DET
aijbe-975	99	34	degree	degree	NOUN
aijbe-975	99	35	of	of	ADP
aijbe-975	99	36	opportunity	opportunity	NOUN
aijbe-975	99	37	that	that	SCONJ
aijbe-975	99	38	this	this	PRON
aijbe-975	99	39	or	or	CCONJ
aijbe-975	99	40	that	that	DET
aijbe-975	99	41	result	result	NOUN
aijbe-975	99	42	happens	happen	VERB
aijbe-975	99	43	(	(	PUNCT
aijbe-975	99	44	buganová	buganová	NOUN
aijbe-975	99	45	&	&	CCONJ
aijbe-975	99	46	hudáková	hudáková	PROPN
aijbe-975	99	47	2012	2012	NUM
aijbe-975	99	48	)	)	PUNCT
aijbe-975	99	49	.	.	PUNCT
aijbe-975	100	1	businesses	business	NOUN
aijbe-975	100	2	have	have	VERB
aijbe-975	100	3	to	to	PART
aijbe-975	100	4	face	face	VERB
aijbe-975	100	5	certain	certain	ADJ
aijbe-975	100	6	risks	risk	NOUN
aijbe-975	100	7	,	,	PUNCT
aijbe-975	100	8	whether	whether	SCONJ
aijbe-975	100	9	financial	financial	ADJ
aijbe-975	100	10	,	,	PUNCT
aijbe-975	100	11	commercial	commercial	ADJ
aijbe-975	100	12	,	,	PUNCT
aijbe-975	100	13	informational	informational	ADJ
aijbe-975	100	14	or	or	CCONJ
aijbe-975	100	15	personal	personal	ADJ
aijbe-975	100	16	.	.	PUNCT
aijbe-975	101	1	according	accord	VERB
aijbe-975	101	2	to	to	ADP
aijbe-975	101	3	fetisovová	fetisovová	PROPN
aijbe-975	101	4	et	et	PROPN
aijbe-975	101	5	al	al	PROPN
aijbe-975	101	6	.	.	PROPN
aijbe-975	102	1	(	(	PUNCT
aijbe-975	102	2	2004	2004	NUM
aijbe-975	102	3	)	)	PUNCT
aijbe-975	102	4	,	,	PUNCT
aijbe-975	102	5	for	for	ADP
aijbe-975	102	6	each	each	DET
aijbe-975	102	7	financial	financial	ADJ
aijbe-975	102	8	decision	decision	NOUN
aijbe-975	102	9	,	,	PUNCT
aijbe-975	102	10	it	it	PRON
aijbe-975	102	11	is	be	AUX
aijbe-975	102	12	necessary	necessary	ADJ
aijbe-975	102	13	to	to	PART
aijbe-975	102	14	consider	consider	VERB
aijbe-975	102	15	not	not	PART
aijbe-975	102	16	only	only	ADV
aijbe-975	102	17	its	its	PRON
aijbe-975	102	18	expected	expect	VERB
aijbe-975	102	19	return	return	NOUN
aijbe-975	102	20	,	,	PUNCT
aijbe-975	102	21	but	but	CCONJ
aijbe-975	102	22	also	also	ADV
aijbe-975	102	23	the	the	DET
aijbe-975	102	24	risk	risk	NOUN
aijbe-975	102	25	associated	associate	VERB
aijbe-975	102	26	with	with	ADP
aijbe-975	102	27	it	it	PRON
aijbe-975	102	28	.	.	PUNCT
aijbe-975	103	1	risk	risk	NOUN
aijbe-975	103	2	is	be	AUX
aijbe-975	103	3	one	one	NUM
aijbe-975	103	4	of	of	ADP
aijbe-975	103	5	the	the	DET
aijbe-975	103	6	most	most	ADV
aijbe-975	103	7	important	important	ADJ
aijbe-975	103	8	limits	limit	NOUN
aijbe-975	103	9	that	that	PRON
aijbe-975	103	10	define	define	VERB
aijbe-975	103	11	the	the	DET
aijbe-975	103	12	scope	scope	NOUN
aijbe-975	103	13	of	of	ADP
aijbe-975	103	14	financial	financial	ADJ
aijbe-975	103	15	decision	decision	NOUN
aijbe-975	103	16	-	-	PUNCT
aijbe-975	103	17	making	making	NOUN
aijbe-975	103	18	(	(	PUNCT
aijbe-975	103	19	mariniˇc	mariniˇc	NOUN
aijbe-975	103	20	2008	2008	NUM
aijbe-975	103	21	)	)	PUNCT
aijbe-975	103	22	.	.	PUNCT
aijbe-975	104	1	special	special	ADJ
aijbe-975	104	2	attention	attention	NOUN
aijbe-975	104	3	should	should	AUX
aijbe-975	104	4	be	be	AUX
aijbe-975	104	5	paid	pay	VERB
aijbe-975	104	6	to	to	ADP
aijbe-975	104	7	the	the	DET
aijbe-975	104	8	risk	risk	NOUN
aijbe-975	104	9	of	of	ADP
aijbe-975	104	10	long	long	ADJ
aijbe-975	104	11	-	-	PUNCT
aijbe-975	104	12	term	term	NOUN
aijbe-975	104	13	financial	financial	ADJ
aijbe-975	104	14	decisions	decision	NOUN
aijbe-975	104	15	.	.	PUNCT
aijbe-975	105	1	risk	risk	NOUN
aijbe-975	105	2	is	be	AUX
aijbe-975	105	3	the	the	DET
aijbe-975	105	4	chance	chance	NOUN
aijbe-975	105	5	to	to	PART
aijbe-975	105	6	achieve	achieve	VERB
aijbe-975	105	7	above	above	ADP
aijbe-975	105	8	-	-	PUNCT
aijbe-975	105	9	average	average	NOUN
aijbe-975	105	10	return	return	NOUN
aijbe-975	105	11	on	on	ADP
aijbe-975	105	12	investment	investment	NOUN
aijbe-975	105	13	(	(	PUNCT
aijbe-975	105	14	kluˇcka	kluˇcka	NOUN
aijbe-975	105	15	2006	2006	NUM
aijbe-975	105	16	)	)	PUNCT
aijbe-975	105	17	.	.	PUNCT
aijbe-975	106	1	tranchard	tranchard	NOUN
aijbe-975	106	2	(	(	PUNCT
aijbe-975	106	3	2018	2018	NUM
aijbe-975	106	4	)	)	PUNCT
aijbe-975	106	5	provided	provide	VERB
aijbe-975	106	6	the	the	DET
aijbe-975	106	7	following	follow	VERB
aijbe-975	106	8	definition	definition	NOUN
aijbe-975	106	9	of	of	ADP
aijbe-975	106	10	risk	risk	NOUN
aijbe-975	106	11	:	:	PUNCT
aijbe-975	106	12	“	"	PUNCT
aijbe-975	106	13	risk	risk	NOUN
aijbe-975	106	14	is	be	AUX
aijbe-975	106	15	the	the	DET
aijbe-975	106	16	effect	effect	NOUN
aijbe-975	106	17	of	of	ADP
aijbe-975	106	18	uncertainty	uncertainty	NOUN
aijbe-975	106	19	on	on	ADP
aijbe-975	106	20	objectives	objective	NOUN
aijbe-975	106	21	”	"	PUNCT
aijbe-975	106	22	.	.	PUNCT
aijbe-975	107	1	risk	risk	NOUN
aijbe-975	107	2	is	be	AUX
aijbe-975	107	3	the	the	DET
aijbe-975	107	4	probability	probability	NOUN
aijbe-975	107	5	.	.	PUNCT
aijbe-975	108	1	bankruptcy	bankruptcy	NOUN
aijbe-975	108	2	risks	risk	NOUN
aijbe-975	108	3	show	show	VERB
aijbe-975	108	4	the	the	DET
aijbe-975	108	5	possibility	possibility	NOUN
aijbe-975	108	6	of	of	ADP
aijbe-975	108	7	losses	loss	NOUN
aijbe-975	108	8	arising	arise	VERB
aijbe-975	108	9	from	from	ADP
aijbe-975	108	10	the	the	DET
aijbe-975	108	11	failure	failure	NOUN
aijbe-975	108	12	to	to	PART
aijbe-975	108	13	achieve	achieve	VERB
aijbe-975	108	14	financial	financial	ADJ
aijbe-975	108	15	objectives	objective	NOUN
aijbe-975	108	16	.	.	PUNCT
aijbe-975	109	1	the	the	DET
aijbe-975	109	2	financial	financial	ADJ
aijbe-975	109	3	risks	risk	NOUN
aijbe-975	109	4	related	relate	VERB
aijbe-975	109	5	to	to	ADP
aijbe-975	109	6	the	the	DET
aijbe-975	109	7	financial	financial	ADJ
aijbe-975	109	8	operation	operation	NOUN
aijbe-975	109	9	of	of	ADP
aijbe-975	109	10	a	a	DET
aijbe-975	109	11	business	business	NOUN
aijbe-975	109	12	may	may	AUX
aijbe-975	109	13	take	take	VERB
aijbe-975	109	14	many	many	ADJ
aijbe-975	109	15	different	different	ADJ
aijbe-975	109	16	forms	form	NOUN
aijbe-975	109	17	:	:	PUNCT
aijbe-975	109	18	market	market	NOUN
aijbe-975	109	19	risks	risk	NOUN
aijbe-975	109	20	determined	determine	VERB
aijbe-975	109	21	by	by	ADP
aijbe-975	109	22	the	the	DET
aijbe-975	109	23	changes	change	NOUN
aijbe-975	109	24	in	in	ADP
aijbe-975	109	25	commodities	commodity	NOUN
aijbe-975	109	26	,	,	PUNCT
aijbe-975	109	27	stocks	stock	NOUN
aijbe-975	109	28	and	and	CCONJ
aijbe-975	109	29	other	other	ADJ
aijbe-975	109	30	financial	financial	ADJ
aijbe-975	109	31	instruments	instrument	NOUN
aijbe-975	109	32	prices	price	NOUN
aijbe-975	109	33	,	,	PUNCT
aijbe-975	109	34	foreign	foreign	ADJ
aijbe-975	109	35	exchange	exchange	NOUN
aijbe-975	109	36	risks	risk	NOUN
aijbe-975	109	37	,	,	PUNCT
aijbe-975	109	38	interest	interest	NOUN
aijbe-975	109	39	rate	rate	NOUN
aijbe-975	109	40	risks	risk	NOUN
aijbe-975	109	41	,	,	PUNCT
aijbe-975	109	42	credit	credit	NOUN
aijbe-975	109	43	risks	risk	NOUN
aijbe-975	109	44	,	,	PUNCT
aijbe-975	109	45	financing	financing	NOUN
aijbe-975	109	46	risks	risk	NOUN
aijbe-975	109	47	,	,	PUNCT
aijbe-975	109	48	liquidity	liquidity	NOUN
aijbe-975	109	49	risks	risk	NOUN
aijbe-975	109	50	,	,	PUNCT
aijbe-975	109	51	cash	cash	NOUN
aijbe-975	109	52	flow	flow	NOUN
aijbe-975	109	53	risk	risk	NOUN
aijbe-975	109	54	,	,	PUNCT
aijbe-975	109	55	and	and	CCONJ
aijbe-975	109	56	bankruptcy	bankruptcy	NOUN
aijbe-975	109	57	risk	risk	NOUN
aijbe-975	109	58	.	.	PUNCT
aijbe-975	110	1	these	these	DET
aijbe-975	110	2	financial	financial	ADJ
aijbe-975	110	3	risks	risk	NOUN
aijbe-975	110	4	are	be	AUX
aijbe-975	110	5	not	not	PART
aijbe-975	110	6	necessarily	necessarily	ADV
aijbe-975	110	7	independent	independent	ADJ
aijbe-975	110	8	of	of	ADP
aijbe-975	110	9	each	each	DET
aijbe-975	110	10	other	other	ADJ
aijbe-975	110	11	,	,	PUNCT
aijbe-975	110	12	the	the	DET
aijbe-975	110	13	interdependence	interdependence	NOUN
aijbe-975	110	14	being	be	AUX
aijbe-975	110	15	recognized	recognize	VERB
aijbe-975	110	16	when	when	SCONJ
aijbe-975	110	17	managers	manager	NOUN
aijbe-975	110	18	are	be	AUX
aijbe-975	110	19	designing	design	VERB
aijbe-975	110	20	risk	risk	NOUN
aijbe-975	110	21	management	management	NOUN
aijbe-975	110	22	systems	system	NOUN
aijbe-975	110	23	(	(	PUNCT
aijbe-975	110	24	woods	wood	NOUN
aijbe-975	110	25	&	&	CCONJ
aijbe-975	110	26	dowd	dowd	PROPN
aijbe-975	110	27	2008	2008	NUM
aijbe-975	110	28	)	)	PUNCT
aijbe-975	110	29	.	.	PUNCT
aijbe-975	111	1	the	the	DET
aijbe-975	111	2	importance	importance	NOUN
aijbe-975	111	3	of	of	ADP
aijbe-975	111	4	these	these	DET
aijbe-975	111	5	risks	risk	NOUN
aijbe-975	111	6	will	will	AUX
aijbe-975	111	7	vary	vary	VERB
aijbe-975	111	8	from	from	ADP
aijbe-975	111	9	one	one	NUM
aijbe-975	111	10	firm	firm	NOUN
aijbe-975	111	11	to	to	ADP
aijbe-975	111	12	another	another	PRON
aijbe-975	111	13	,	,	PUNCT
aijbe-975	111	14	in	in	ADP
aijbe-975	111	15	function	function	NOUN
aijbe-975	111	16	of	of	ADP
aijbe-975	111	17	the	the	DET
aijbe-975	111	18	sector	sector	NOUN
aijbe-975	111	19	of	of	ADP
aijbe-975	111	20	activity	activity	NOUN
aijbe-975	111	21	of	of	ADP
aijbe-975	111	22	the	the	DET
aijbe-975	111	23	firms	firm	NOUN
aijbe-975	111	24	,	,	PUNCT
aijbe-975	111	25	the	the	DET
aijbe-975	111	26	firm	firm	ADJ
aijbe-975	111	27	size	size	NOUN
aijbe-975	111	28	,	,	PUNCT
aijbe-975	111	29	development	development	NOUN
aijbe-975	111	30	of	of	ADP
aijbe-975	111	31	international	international	ADJ
aijbe-975	111	32	transactions	transaction	NOUN
aijbe-975	111	33	,	,	PUNCT
aijbe-975	111	34	etc	etc	X
aijbe-975	111	35	.	.	X
aijbe-975	111	36	altman	altman	PROPN
aijbe-975	111	37	prediction	prediction	NOUN
aijbe-975	111	38	models	model	NOUN
aijbe-975	111	39	of	of	ADP
aijbe-975	111	40	bankruptcy	bankruptcy	NOUN
aijbe-975	111	41	enterprise	enterprise	NOUN
aijbe-975	111	42	failure	failure	NOUN
aijbe-975	111	43	fashions	fashion	NOUN
aijbe-975	111	44	may	may	AUX
aijbe-975	111	45	be	be	AUX
aijbe-975	111	46	extensively	extensively	ADV
aijbe-975	111	47	divided	divide	VERB
aijbe-975	111	48	into	into	ADP
aijbe-975	111	49	two	two	NUM
aijbe-975	111	50	agencies	agency	NOUN
aijbe-975	111	51	:	:	PUNCT
aijbe-975	111	52	quantitative	quantitative	ADJ
aijbe-975	111	53	models	model	NOUN
aijbe-975	111	54	that	that	PRON
aijbe-975	111	55	are	be	AUX
aijbe-975	111	56	based	base	VERB
aijbe-975	111	57	totally	totally	ADV
aijbe-975	111	58	largely	largely	ADV
aijbe-975	111	59	on	on	ADP
aijbe-975	111	60	posted	post	VERB
aijbe-975	111	61	financial	financial	ADJ
aijbe-975	111	62	statistics	statistic	NOUN
aijbe-975	111	63	;	;	PUNCT
aijbe-975	111	64	and	and	CCONJ
aijbe-975	111	65	qualitative	qualitative	ADJ
aijbe-975	111	66	models	model	NOUN
aijbe-975	111	67	,	,	PUNCT
aijbe-975	111	68	which	which	PRON
aijbe-975	111	69	might	might	AUX
aijbe-975	111	70	be	be	AUX
aijbe-975	111	71	primarily	primarily	ADV
aijbe-975	111	72	based	base	VERB
aijbe-975	111	73	on	on	ADP
aijbe-975	111	74	an	an	DET
aijbe-975	111	75	internal	internal	ADJ
aijbe-975	111	76	assessment	assessment	NOUN
aijbe-975	111	77	of	of	ADP
aijbe-975	111	78	the	the	DET
aijbe-975	111	79	agency	agency	NOUN
aijbe-975	111	80	involved	involve	VERB
aijbe-975	111	81	.	.	PUNCT
aijbe-975	112	1	both	both	DET
aijbe-975	112	2	kinds	kind	NOUN
aijbe-975	112	3	attempt	attempt	VERB
aijbe-975	112	4	to	to	PART
aijbe-975	112	5	identify	identify	VERB
aijbe-975	112	6	characteristics	characteristic	NOUN
aijbe-975	112	7	,	,	PUNCT
aijbe-975	112	8	whether	whether	SCONJ
aijbe-975	112	9	or	or	CCONJ
aijbe-975	112	10	not	not	PART
aijbe-975	112	11	economic	economic	ADJ
aijbe-975	112	12	or	or	CCONJ
aijbe-975	112	13	non	non	ADJ
aijbe-975	112	14	-	-	ADJ
aijbe-975	112	15	monetary	monetary	ADJ
aijbe-975	112	16	,	,	PUNCT
aijbe-975	112	17	which	which	PRON
aijbe-975	112	18	could	could	AUX
aijbe-975	112	19	then	then	ADV
aijbe-975	112	20	be	be	AUX
aijbe-975	112	21	used	use	VERB
aijbe-975	112	22	to	to	PART
aijbe-975	112	23	distinguish	distinguish	VERB
aijbe-975	112	24	between	between	ADP
aijbe-975	112	25	surviving	survive	VERB
aijbe-975	112	26	and	and	CCONJ
aijbe-975	112	27	failing	fail	VERB
aijbe-975	112	28	businesses	business	NOUN
aijbe-975	112	29	(	(	PUNCT
aijbe-975	112	30	robinson	robinson	PROPN
aijbe-975	112	31	&	&	CCONJ
aijbe-975	112	32	maguire	maguire	PROPN
aijbe-975	112	33	,	,	PUNCT
aijbe-975	112	34	2001	2001	NUM
aijbe-975	112	35	)	)	PUNCT
aijbe-975	112	36	.	.	PUNCT
aijbe-975	113	1	a.	a.	NOUN
aijbe-975	113	2	qualitative	qualitative	NOUN
aijbe-975	113	3	models	model	NOUN
aijbe-975	113	4	this	this	DET
aijbe-975	113	5	category	category	NOUN
aijbe-975	113	6	of	of	ADP
aijbe-975	113	7	model	model	NOUN
aijbe-975	113	8	rests	rest	VERB
aijbe-975	113	9	on	on	ADP
aijbe-975	113	10	the	the	DET
aijbe-975	113	11	premise	premise	NOUN
aijbe-975	113	12	that	that	SCONJ
aijbe-975	113	13	the	the	DET
aijbe-975	113	14	use	use	NOUN
aijbe-975	113	15	of	of	ADP
aijbe-975	113	16	financial	financial	ADJ
aijbe-975	113	17	measures	measure	NOUN
aijbe-975	113	18	as	as	ADP
aijbe-975	113	19	sole	sole	ADJ
aijbe-975	113	20	indicators	indicator	NOUN
aijbe-975	113	21	of	of	ADP
aijbe-975	113	22	organizational	organizational	ADJ
aijbe-975	113	23	performance	performance	NOUN
aijbe-975	113	24	is	be	AUX
aijbe-975	113	25	limited	limit	VERB
aijbe-975	113	26	.	.	PUNCT
aijbe-975	114	1	for	for	ADP
aijbe-975	114	2	this	this	DET
aijbe-975	114	3	reason	reason	NOUN
aijbe-975	114	4	,	,	PUNCT
aijbe-975	114	5	qualitative	qualitative	ADJ
aijbe-975	114	6	models	model	NOUN
aijbe-975	114	7	are	be	AUX
aijbe-975	114	8	based	base	VERB
aijbe-975	114	9	on	on	ADP
aijbe-975	114	10	non	non	ADJ
aijbe-975	114	11	-	-	ADJ
aijbe-975	114	12	accounting	accounting	ADJ
aijbe-975	114	13	or	or	CCONJ
aijbe-975	114	14	qualitative	qualitative	ADJ
aijbe-975	114	15	variables	variable	NOUN
aijbe-975	114	16	.	.	PUNCT
aijbe-975	115	1	one	one	NUM
aijbe-975	115	2	of	of	ADP
aijbe-975	115	3	the	the	DET
aijbe-975	115	4	most	most	ADV
aijbe-975	115	5	notable	notable	ADJ
aijbe-975	115	6	of	of	ADP
aijbe-975	115	7	these	these	PRON
aijbe-975	115	8	is	be	AUX
aijbe-975	115	9	the	the	DET
aijbe-975	115	10	a	a	DET
aijbe-975	115	11	score	score	NOUN
aijbe-975	115	12	model	model	NOUN
aijbe-975	115	13	attributed	attribute	VERB
aijbe-975	115	14	to	to	ADP
aijbe-975	115	15	argenti	argenti	ADJ
aijbe-975	115	16	(	(	PUNCT
aijbe-975	115	17	2003	2003	NUM
aijbe-975	115	18	)	)	PUNCT
aijbe-975	115	19	,	,	PUNCT
aijbe-975	115	20	which	which	PRON
aijbe-975	115	21	suggests	suggest	VERB
aijbe-975	115	22	that	that	SCONJ
aijbe-975	115	23	the	the	DET
aijbe-975	115	24	failure	failure	NOUN
aijbe-975	115	25	process	process	NOUN
aijbe-975	115	26	follows	follow	VERB
aijbe-975	115	27	a	a	DET
aijbe-975	115	28	predictable	predictable	ADJ
aijbe-975	115	29	sequence	sequence	NOUN
aijbe-975	115	30	:	:	PUNCT
aijbe-975	115	31	(	(	PUNCT
aijbe-975	115	32	i	i	NOUN
aijbe-975	115	33	)	)	PUNCT
aijbe-975	115	34	defects	defect	NOUN
aijbe-975	115	35	(	(	PUNCT
aijbe-975	115	36	ii	ii	NOUN
aijbe-975	115	37	)	)	PUNCT
aijbe-975	115	38	mistakes	mistake	NOUN
aijbe-975	115	39	(	(	PUNCT
aijbe-975	115	40	iii	iii	NOUN
aijbe-975	115	41	)	)	PUNCT
aijbe-975	115	42	symptoms	symptom	NOUN
aijbe-975	115	43	of	of	ADP
aijbe-975	115	44	failure	failure	NOUN
aijbe-975	115	45	b.	b.	PROPN
aijbe-975	116	1	quantitative	quantitative	ADJ
aijbe-975	116	2	models	model	NOUN
aijbe-975	116	3	quantitative	quantitative	ADJ
aijbe-975	116	4	models	model	NOUN
aijbe-975	116	5	identify	identify	VERB
aijbe-975	116	6	financial	financial	ADJ
aijbe-975	116	7	ratios	ratio	NOUN
aijbe-975	116	8	with	with	ADP
aijbe-975	116	9	values	value	NOUN
aijbe-975	116	10	which	which	PRON
aijbe-975	116	11	differ	differ	VERB
aijbe-975	116	12	markedly	markedly	ADV
aijbe-975	116	13	between	between	ADP
aijbe-975	116	14	surviving	survive	VERB
aijbe-975	116	15	and	and	CCONJ
aijbe-975	116	16	failing	fail	VERB
aijbe-975	116	17	companies	company	NOUN
aijbe-975	116	18	,	,	PUNCT
aijbe-975	116	19	and	and	CCONJ
aijbe-975	116	20	which	which	PRON
aijbe-975	116	21	can	can	AUX
aijbe-975	116	22	subsequently	subsequently	ADV
aijbe-975	116	23	be	be	AUX
aijbe-975	116	24	used	use	VERB
aijbe-975	116	25	to	to	PART
aijbe-975	116	26	identify	identify	VERB
aijbe-975	116	27	companies	company	NOUN
aijbe-975	116	28	which	which	PRON
aijbe-975	116	29	exhibit	exhibit	VERB
aijbe-975	116	30	the	the	DET
aijbe-975	116	31	features	feature	NOUN
aijbe-975	116	32	of	of	ADP
aijbe-975	116	33	previously	previously	ADV
aijbe-975	116	34	failing	fail	VERB
aijbe-975	116	35	companies	company	NOUN
aijbe-975	116	36	(	(	PUNCT
aijbe-975	116	37	argenti	argenti	ADJ
aijbe-975	116	38	,	,	PUNCT
aijbe-975	116	39	2003	2003	NUM
aijbe-975	116	40	)	)	PUNCT
aijbe-975	116	41	.	.	PUNCT
aijbe-975	117	1	commonly	commonly	ADV
aijbe-975	117	2	-	-	PUNCT
aijbe-975	117	3	accepted	accept	VERB
aijbe-975	117	4	financial	financial	ADJ
aijbe-975	117	5	indicators	indicator	NOUN
aijbe-975	117	6	of	of	ADP
aijbe-975	117	7	impending	impending	ADJ
aijbe-975	117	8	failure	failure	NOUN
aijbe-975	117	9	include	include	VERB
aijbe-975	117	10	:	:	PUNCT
aijbe-975	117	11	low	low	ADJ
aijbe-975	117	12	profitability	profitability	NOUN
aijbe-975	117	13	related	relate	VERB
aijbe-975	117	14	to	to	ADP
aijbe-975	117	15	assets	asset	NOUN
aijbe-975	117	16	and	and	CCONJ
aijbe-975	117	17	commitments	commitment	NOUN
aijbe-975	117	18	low	low	ADJ
aijbe-975	117	19	equity	equity	NOUN
aijbe-975	117	20	returns	return	NOUN
aijbe-975	117	21	,	,	PUNCT
aijbe-975	117	22	both	both	PRON
aijbe-975	117	23	dividend	dividend	NOUN
aijbe-975	117	24	and	and	CCONJ
aijbe-975	117	25	capital	capital	NOUN
aijbe-975	117	26	poor	poor	ADJ
aijbe-975	117	27	liquidity	liquidity	NOUN
aijbe-975	117	28	high	high	ADJ
aijbe-975	117	29	gearing	gear	VERB
aijbe-975	117	30	high	high	ADJ
aijbe-975	117	31	variability	variability	NOUN
aijbe-975	117	32	of	of	ADP
aijbe-975	117	33	income	income	NOUN
aijbe-975	117	34	.	.	PUNCT
aijbe-975	118	1	edward	edward	PROPN
aijbe-975	118	2	altman	altman	PROPN
aijbe-975	118	3	’s	’s	PART
aijbe-975	118	4	z	z	PROPN
aijbe-975	118	5	–	–	PUNCT
aijbe-975	118	6	score	score	NOUN
aijbe-975	118	7	model	model	NOUN
aijbe-975	118	8	most	most	ADJ
aijbe-975	118	9	credit	credit	NOUN
aijbe-975	118	10	score	score	NOUN
aijbe-975	118	11	managers	manager	NOUN
aijbe-975	118	12	use	use	VERB
aijbe-975	118	13	traditional	traditional	ADJ
aijbe-975	118	14	ratio	ratio	NOUN
aijbe-975	118	15	analysis	analysis	NOUN
aijbe-975	118	16	to	to	PART
aijbe-975	118	17	become	become	VERB
aijbe-975	118	18	aware	aware	ADJ
aijbe-975	118	19	of	of	ADP
aijbe-975	118	20	destiny	destiny	ADJ
aijbe-975	118	21	failure	failure	NOUN
aijbe-975	118	22	of	of	ADP
aijbe-975	118	23	companies	company	NOUN
aijbe-975	118	24	.	.	PUNCT
aijbe-975	119	1	altman	altman	PROPN
aijbe-975	119	2	(	(	PUNCT
aijbe-975	119	3	1968	1968	NUM
aijbe-975	119	4	)	)	PUNCT
aijbe-975	119	5	is	be	AUX
aijbe-975	119	6	of	of	ADP
aijbe-975	119	7	the	the	DET
aijbe-975	119	8	opinion	opinion	NOUN
aijbe-975	119	9	that	that	SCONJ
aijbe-975	119	10	ratios	ratio	NOUN
aijbe-975	119	11	measuring	measure	VERB
aijbe-975	119	12	profitability	profitability	NOUN
aijbe-975	119	13	,	,	PUNCT
aijbe-975	119	14	liquidity	liquidity	NOUN
aijbe-975	119	15	,	,	PUNCT
aijbe-975	119	16	and	and	CCONJ
aijbe-975	119	17	solvency	solvency	NOUN
aijbe-975	119	18	are	be	AUX
aijbe-975	119	19	the	the	DET
aijbe-975	119	20	maximum	maximum	ADJ
aijbe-975	119	21	massive	massive	ADJ
aijbe-975	119	22	ratios	ratio	NOUN
aijbe-975	119	23	.	.	PUNCT
aijbe-975	120	1	but	but	CCONJ
aijbe-975	120	2	,	,	PUNCT
aijbe-975	120	3	it	it	PRON
aijbe-975	120	4	's	be	AUX
aijbe-975	120	5	far	far	ADV
aijbe-975	120	6	hard	hard	ADJ
aijbe-975	120	7	to	to	PART
aijbe-975	120	8	understand	understand	VERB
aijbe-975	120	9	that	that	PRON
aijbe-975	120	10	's	be	AUX
aijbe-975	120	11	extra	extra	ADV
aijbe-975	120	12	important	important	ADJ
aijbe-975	120	13	as	as	ADP
aijbe-975	120	14	different	different	ADJ
aijbe-975	120	15	research	research	NOUN
aijbe-975	120	16	indicate	indicate	VERB
aijbe-975	120	17	unique	unique	ADJ
aijbe-975	120	18	ratios	ratio	NOUN
aijbe-975	120	19	ezekwere	ezekwere	ADV
aijbe-975	120	20	uzochukwu	uzochukwu	ADJ
aijbe-975	120	21	and	and	CCONJ
aijbe-975	120	22	amahi	amahi	PROPN
aijbe-975	120	23	uchechukwu	uchechukwu	PROPN
aijbe-975	120	24	fidelis	fidelis	PROPN
aijbe-975	120	25	(	(	PUNCT
aijbe-975	120	26	2025	2025	NUM
aijbe-975	120	27	)	)	PUNCT
aijbe-975	120	28	6	6	NUM
aijbe-975	120	29	american	american	ADJ
aijbe-975	120	30	interdisciplinary	interdisciplinary	ADJ
aijbe-975	120	31	journal	journal	NOUN
aijbe-975	120	32	of	of	ADP
aijbe-975	120	33	business	business	NOUN
aijbe-975	120	34	and	and	CCONJ
aijbe-975	120	35	economics	economic	NOUN
aijbe-975	120	36	|	|	ADV
aijbe-975	120	37	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	120	38	as	as	ADP
aijbe-975	120	39	indicators	indicator	NOUN
aijbe-975	120	40	of	of	ADP
aijbe-975	120	41	capability	capability	NOUN
aijbe-975	120	42	problems	problem	NOUN
aijbe-975	120	43	.	.	PUNCT
aijbe-975	121	1	as	as	ADP
aijbe-975	121	2	an	an	DET
aijbe-975	121	3	example	example	NOUN
aijbe-975	121	4	,	,	PUNCT
aijbe-975	121	5	a	a	DET
aijbe-975	121	6	company	company	NOUN
aijbe-975	121	7	may	may	AUX
aijbe-975	121	8	have	have	VERB
aijbe-975	121	9	bad	bad	ADJ
aijbe-975	121	10	liquidity	liquidity	NOUN
aijbe-975	121	11	ratios	ratio	NOUN
aijbe-975	121	12	and	and	CCONJ
aijbe-975	121	13	may	may	AUX
aijbe-975	121	14	be	be	AUX
aijbe-975	121	15	heading	head	VERB
aijbe-975	121	16	for	for	ADP
aijbe-975	121	17	liquidation	liquidation	NOUN
aijbe-975	121	18	.	.	PUNCT
aijbe-975	122	1	that	that	PRON
aijbe-975	122	2	identical	identical	ADJ
aijbe-975	122	3	enterprise	enterprise	NOUN
aijbe-975	122	4	’s	’s	PART
aijbe-975	122	5	top	top	ADJ
aijbe-975	122	6	profitability	profitability	NOUN
aijbe-975	122	7	may	may	AUX
aijbe-975	122	8	additionally	additionally	ADV
aijbe-975	122	9	undermine	undermine	VERB
aijbe-975	122	10	the	the	DET
aijbe-975	122	11	potential	potential	ADJ
aijbe-975	122	12	hazard	hazard	NOUN
aijbe-975	122	13	that	that	PRON
aijbe-975	122	14	is	be	AUX
aijbe-975	122	15	highlighted	highlight	VERB
aijbe-975	122	16	via	via	ADP
aijbe-975	122	17	the	the	DET
aijbe-975	122	18	bad	bad	ADJ
aijbe-975	122	19	liquidity	liquidity	NOUN
aijbe-975	122	20	ratios	ratio	NOUN
aijbe-975	122	21	.	.	PUNCT
aijbe-975	123	1	as	as	ADP
aijbe-975	123	2	a	a	DET
aijbe-975	123	3	end	end	NOUN
aijbe-975	123	4	result	result	NOUN
aijbe-975	123	5	,	,	PUNCT
aijbe-975	123	6	interpretation	interpretation	VERB
aijbe-975	123	7	the	the	DET
aijbe-975	123	8	usage	usage	NOUN
aijbe-975	123	9	of	of	ADP
aijbe-975	123	10	conventional	conventional	ADJ
aijbe-975	123	11	ratio	ratio	NOUN
aijbe-975	123	12	analyses	analysis	NOUN
aijbe-975	123	13	can	can	AUX
aijbe-975	123	14	be	be	AUX
aijbe-975	123	15	wrong	wrong	ADJ
aijbe-975	123	16	(	(	PUNCT
aijbe-975	123	17	odipo	odipo	NOUN
aijbe-975	123	18	&	&	CCONJ
aijbe-975	123	19	sitati	sitati	PROPN
aijbe-975	123	20	,	,	PUNCT
aijbe-975	123	21	2008	2008	NUM
aijbe-975	123	22	)	)	PUNCT
aijbe-975	123	23	.	.	PUNCT
aijbe-975	124	1	altman	altman	PROPN
aijbe-975	124	2	set	set	VERB
aijbe-975	124	3	out	out	ADP
aijbe-975	124	4	to	to	PART
aijbe-975	124	5	mix	mix	VERB
aijbe-975	124	6	some	some	PRON
aijbe-975	124	7	of	of	ADP
aijbe-975	124	8	ratios	ratio	NOUN
aijbe-975	124	9	and	and	CCONJ
aijbe-975	124	10	evolved	evolve	VERB
aijbe-975	124	11	an	an	DET
aijbe-975	124	12	insolvency	insolvency	NOUN
aijbe-975	124	13	prediction	prediction	NOUN
aijbe-975	124	14	model	model	NOUN
aijbe-975	124	15	the	the	DET
aijbe-975	124	16	z	z	ADJ
aijbe-975	124	17	–	–	PUNCT
aijbe-975	124	18	score	score	NOUN
aijbe-975	124	19	model	model	NOUN
aijbe-975	124	20	.	.	PUNCT
aijbe-975	125	1	this	this	DET
aijbe-975	125	2	method	method	NOUN
aijbe-975	125	3	was	be	AUX
aijbe-975	125	4	advanced	advanced	ADJ
aijbe-975	125	5	for	for	ADP
aijbe-975	125	6	personal	personal	ADJ
aijbe-975	125	7	production	production	NOUN
aijbe-975	125	8	firms	firm	NOUN
aijbe-975	125	9	and	and	CCONJ
aijbe-975	125	10	eliminated	eliminate	VERB
aijbe-975	125	11	all	all	DET
aijbe-975	125	12	firms	firm	NOUN
aijbe-975	125	13	with	with	ADP
aijbe-975	125	14	belongings	belonging	NOUN
aijbe-975	125	15	much	much	ADV
aijbe-975	125	16	less	less	ADJ
aijbe-975	125	17	than	than	ADP
aijbe-975	125	18	$	$	SYM
aijbe-975	125	19	1	1	NUM
aijbe-975	125	20	million	million	NUM
aijbe-975	125	21	.	.	PUNCT
aijbe-975	126	1	this	this	DET
aijbe-975	126	2	unique	unique	ADJ
aijbe-975	126	3	model	model	NOUN
aijbe-975	126	4	turned	turned	AUX
aijbe-975	126	5	into	into	ADP
aijbe-975	126	6	no	no	ADV
aijbe-975	126	7	longer	long	ADV
aijbe-975	126	8	meant	mean	VERB
aijbe-975	126	9	for	for	ADP
aijbe-975	126	10	small	small	ADJ
aijbe-975	126	11	,	,	PUNCT
aijbe-975	126	12	nonmanufacturing	nonmanufacturing	ADJ
aijbe-975	126	13	,	,	PUNCT
aijbe-975	126	14	or	or	CCONJ
aijbe-975	126	15	255fb4167996c4956836e74441cbd507	255fb4167996c4956836e74441cbd507	NUM
aijbe-975	126	16	corporations	corporation	NOUN
aijbe-975	126	17	,	,	PUNCT
aijbe-975	126	18	but	but	CCONJ
aijbe-975	126	19	many	many	ADJ
aijbe-975	126	20	credit	credit	NOUN
aijbe-975	126	21	granters	granter	NOUN
aijbe-975	126	22	today	today	NOUN
aijbe-975	126	23	nevertheless	nevertheless	ADV
aijbe-975	126	24	use	use	VERB
aijbe-975	126	25	the	the	DET
aijbe-975	126	26	unique	unique	ADJ
aijbe-975	126	27	z	z	NOUN
aijbe-975	126	28	score	score	NOUN
aijbe-975	126	29	for	for	ADP
aijbe-975	126	30	all	all	DET
aijbe-975	126	31	types	type	NOUN
aijbe-975	126	32	of	of	ADP
aijbe-975	126	33	customers	customer	NOUN
aijbe-975	126	34	.	.	PUNCT
aijbe-975	127	1	two	two	NUM
aijbe-975	127	2	in	in	ADP
aijbe-975	127	3	addition	addition	NOUN
aijbe-975	127	4	prediction	prediction	NOUN
aijbe-975	127	5	models	model	NOUN
aijbe-975	127	6	had	have	AUX
aijbe-975	127	7	been	be	AUX
aijbe-975	127	8	formulated	formulate	VERB
aijbe-975	127	9	through	through	ADP
aijbe-975	127	10	altman	altman	PROPN
aijbe-975	127	11	(	(	PUNCT
aijbe-975	127	12	from	from	ADP
aijbe-975	127	13	time	time	NOUN
aijbe-975	127	14	to	to	ADP
aijbe-975	127	15	time	time	NOUN
aijbe-975	127	16	known	know	VERB
aijbe-975	127	17	as	as	ADP
aijbe-975	127	18	model	model	NOUN
aijbe-975	127	19	‘	'	PUNCT
aijbe-975	127	20	a	a	PRON
aijbe-975	127	21	’	'	PUNCT
aijbe-975	127	22	and	and	CCONJ
aijbe-975	127	23	model	model	NOUN
aijbe-975	127	24	‘	'	PUNCT
aijbe-975	127	25	b	b	NOUN
aijbe-975	127	26	’	'	PUNCT
aijbe-975	127	27	)	)	PUNCT
aijbe-975	127	28	to	to	ADP
aijbe-975	127	29	the	the	DET
aijbe-975	127	30	original	original	ADJ
aijbe-975	127	31	z	z	NOUN
aijbe-975	127	32	score	score	NOUN
aijbe-975	127	33	(	(	PUNCT
aijbe-975	127	34	altman	altman	NOUN
aijbe-975	127	35	,	,	PUNCT
aijbe-975	127	36	1968	1968	NUM
aijbe-975	127	37	)	)	PUNCT
aijbe-975	127	38	.	.	PUNCT
aijbe-975	128	1	the	the	DET
aijbe-975	128	2	formula	formula	NOUN
aijbe-975	128	3	's	's	PART
aijbe-975	128	4	approach	approach	NOUN
aijbe-975	128	5	has	have	AUX
aijbe-975	128	6	been	be	AUX
aijbe-975	128	7	used	use	VERB
aijbe-975	128	8	in	in	ADP
aijbe-975	128	9	a	a	DET
aijbe-975	128	10	variety	variety	NOUN
aijbe-975	128	11	of	of	ADP
aijbe-975	128	12	contexts	context	NOUN
aijbe-975	128	13	and	and	CCONJ
aijbe-975	128	14	countries	country	NOUN
aijbe-975	128	15	,	,	PUNCT
aijbe-975	128	16	although	although	SCONJ
aijbe-975	128	17	it	it	PRON
aijbe-975	128	18	was	be	AUX
aijbe-975	128	19	designed	design	VERB
aijbe-975	128	20	originally	originally	ADV
aijbe-975	128	21	for	for	ADP
aijbe-975	128	22	publicly	publicly	ADV
aijbe-975	128	23	held	hold	VERB
aijbe-975	128	24	manufacturing	manufacturing	NOUN
aijbe-975	128	25	companies	company	NOUN
aijbe-975	128	26	with	with	ADP
aijbe-975	128	27	assets	asset	NOUN
aijbe-975	128	28	of	of	ADP
aijbe-975	128	29	more	more	ADJ
aijbe-975	128	30	than	than	ADP
aijbe-975	128	31	$	$	SYM
aijbe-975	128	32	1	1	NUM
aijbe-975	128	33	million	million	NUM
aijbe-975	128	34	.	.	PUNCT
aijbe-975	129	1	later	late	ADJ
aijbe-975	129	2	variations	variation	NOUN
aijbe-975	129	3	by	by	ADP
aijbe-975	129	4	altman	altman	PROPN
aijbe-975	129	5	were	be	AUX
aijbe-975	129	6	designed	design	VERB
aijbe-975	129	7	to	to	PART
aijbe-975	129	8	be	be	AUX
aijbe-975	129	9	applicable	applicable	ADJ
aijbe-975	129	10	to	to	ADP
aijbe-975	129	11	privately	privately	ADV
aijbe-975	129	12	held	hold	VERB
aijbe-975	129	13	companies	company	NOUN
aijbe-975	129	14	(	(	PUNCT
aijbe-975	129	15	the	the	DET
aijbe-975	129	16	altman	altman	PROPN
aijbe-975	129	17	z'-score	z'-score	PROPN
aijbe-975	129	18	)	)	PUNCT
aijbe-975	129	19	and	and	CCONJ
aijbe-975	129	20	non	non	ADJ
aijbe-975	129	21	-	-	ADJ
aijbe-975	129	22	manufacturing	manufacturing	ADJ
aijbe-975	129	23	companies	company	NOUN
aijbe-975	129	24	(	(	PUNCT
aijbe-975	129	25	the	the	DET
aijbe-975	129	26	altman	altman	NOUN
aijbe-975	129	27	z"-score	z"-score	NOUN
aijbe-975	129	28	)	)	PUNCT
aijbe-975	129	29	.	.	PUNCT
aijbe-975	130	1	altman	altman	PROPN
aijbe-975	130	2	's	's	PART
aijbe-975	130	3	1968	1968	NUM
aijbe-975	130	4	model	model	NOUN
aijbe-975	130	5	took	take	VERB
aijbe-975	130	6	the	the	DET
aijbe-975	130	7	following	follow	VERB
aijbe-975	130	8	form	form	NOUN
aijbe-975	130	9	-:z	-:z	PUNCT
aijbe-975	131	1	=	=	SYM
aijbe-975	131	2	1.2a	1.2a	NUM
aijbe-975	131	3	+	+	CCONJ
aijbe-975	131	4	1.4b	1.4b	NUM
aijbe-975	131	5	+	+	CCONJ
aijbe-975	131	6	3.3c	3.3c	NUM
aijbe-975	131	7	+	+	NUM
aijbe-975	131	8	0.6d	0.6d	NOUN
aijbe-975	131	9	+	+	CCONJ
aijbe-975	131	10	.999e	.999e	PROPN
aijbe-975	131	11	z	z	X
aijbe-975	131	12	<	<	X
aijbe-975	131	13	2.675	2.675	NUM
aijbe-975	131	14	;	;	PUNCT
aijbe-975	131	15	then	then	ADV
aijbe-975	131	16	the	the	DET
aijbe-975	131	17	firm	firm	NOUN
aijbe-975	131	18	is	be	AUX
aijbe-975	131	19	classified	classify	VERB
aijbe-975	131	20	as	as	ADP
aijbe-975	131	21	"	"	PUNCT
aijbe-975	131	22	failed	fail	VERB
aijbe-975	131	23	"	"	PUNCT
aijbe-975	131	24	where	where	SCONJ
aijbe-975	131	25	:	:	PUNCT
aijbe-975	131	26	a	a	DET
aijbe-975	131	27	=	=	PUNCT
aijbe-975	131	28	working	work	VERB
aijbe-975	131	29	capital	capital	NOUN
aijbe-975	131	30	/	/	SYM
aijbe-975	131	31	total	total	ADJ
aijbe-975	131	32	assets	asset	NOUN
aijbe-975	131	33	b	b	X
aijbe-975	131	34	=	=	PUNCT
aijbe-975	131	35	retained	retain	VERB
aijbe-975	131	36	earnings	earning	NOUN
aijbe-975	131	37	/	/	SYM
aijbe-975	131	38	total	total	ADJ
aijbe-975	131	39	assets	asset	NOUN
aijbe-975	132	1	c	c	NOUN
aijbe-975	133	1	=	=	SYM
aijbe-975	134	1	earnings	earning	NOUN
aijbe-975	134	2	before	before	ADP
aijbe-975	134	3	interest	interest	NOUN
aijbe-975	134	4	and	and	CCONJ
aijbe-975	134	5	taxes	taxis	NOUN
aijbe-975	134	6	/	/	SYM
aijbe-975	134	7	total	total	ADJ
aijbe-975	134	8	assets	asset	NOUN
aijbe-975	135	1	d	d	NOUN
aijbe-975	135	2	=	=	NOUN
aijbe-975	135	3	market	market	NOUN
aijbe-975	135	4	value	value	NOUN
aijbe-975	135	5	of	of	ADP
aijbe-975	135	6	equity	equity	NOUN
aijbe-975	135	7	/	/	SYM
aijbe-975	135	8	book	book	NOUN
aijbe-975	135	9	value	value	NOUN
aijbe-975	135	10	of	of	ADP
aijbe-975	135	11	total	total	ADJ
aijbe-975	135	12	debt	debt	NOUN
aijbe-975	135	13	e	e	NOUN
aijbe-975	135	14	=	=	NOUN
aijbe-975	135	15	sales	sale	NOUN
aijbe-975	135	16	/	/	SYM
aijbe-975	135	17	total	total	ADJ
aijbe-975	135	18	assets	asset	NOUN
aijbe-975	135	19	altman	altman	PROPN
aijbe-975	135	20	’s	’s	PART
aijbe-975	135	21	revised	revise	VERB
aijbe-975	135	22	z	z	ADJ
aijbe-975	135	23	-	-	PUNCT
aijbe-975	135	24	score	score	NOUN
aijbe-975	135	25	model	model	NOUN
aijbe-975	135	26	rather	rather	ADV
aijbe-975	135	27	than	than	ADP
aijbe-975	135	28	simply	simply	ADV
aijbe-975	135	29	inserting	insert	VERB
aijbe-975	135	30	a	a	DET
aijbe-975	135	31	proxy	proxy	NOUN
aijbe-975	135	32	variable	variable	NOUN
aijbe-975	135	33	into	into	ADP
aijbe-975	135	34	an	an	DET
aijbe-975	135	35	existing	exist	VERB
aijbe-975	135	36	model	model	NOUN
aijbe-975	135	37	to	to	PART
aijbe-975	135	38	calculate	calculate	VERB
aijbe-975	135	39	the	the	DET
aijbe-975	135	40	z	z	NOUN
aijbe-975	135	41	-	-	PUNCT
aijbe-975	135	42	scores	score	NOUN
aijbe-975	135	43	altman	altman	NOUN
aijbe-975	135	44	advocated	advocate	VERB
aijbe-975	135	45	for	for	ADP
aijbe-975	135	46	a	a	DET
aijbe-975	135	47	complete	complete	ADJ
aijbe-975	135	48	re	re	NOUN
aijbe-975	135	49	-	-	NOUN
aijbe-975	135	50	estimation	estimation	NOUN
aijbe-975	135	51	of	of	ADP
aijbe-975	135	52	the	the	DET
aijbe-975	135	53	model	model	NOUN
aijbe-975	135	54	,	,	PUNCT
aijbe-975	135	55	substituting	substitute	VERB
aijbe-975	135	56	the	the	DET
aijbe-975	135	57	book	book	NOUN
aijbe-975	135	58	values	value	NOUN
aijbe-975	135	59	of	of	ADP
aijbe-975	135	60	equity	equity	NOUN
aijbe-975	135	61	for	for	ADP
aijbe-975	135	62	the	the	DET
aijbe-975	135	63	market	market	NOUN
aijbe-975	135	64	value	value	NOUN
aijbe-975	135	65	in	in	ADP
aijbe-975	135	66	d.	d.	PROPN
aijbe-975	135	67	this	this	PRON
aijbe-975	135	68	resulted	result	VERB
aijbe-975	135	69	in	in	ADP
aijbe-975	135	70	a	a	DET
aijbe-975	135	71	change	change	NOUN
aijbe-975	135	72	in	in	ADP
aijbe-975	135	73	the	the	DET
aijbe-975	135	74	coefficients	coefficient	NOUN
aijbe-975	135	75	and	and	CCONJ
aijbe-975	135	76	in	in	ADP
aijbe-975	135	77	the	the	DET
aijbe-975	135	78	classification	classification	NOUN
aijbe-975	135	79	criterion	criterion	NOUN
aijbe-975	135	80	and	and	CCONJ
aijbe-975	135	81	related	relate	VERB
aijbe-975	135	82	cut	cut	NOUN
aijbe-975	135	83	-	-	PUNCT
aijbe-975	135	84	off	off	ADP
aijbe-975	135	85	scores	score	NOUN
aijbe-975	135	86	.	.	PUNCT
aijbe-975	136	1	the	the	DET
aijbe-975	136	2	revised	revise	VERB
aijbe-975	136	3	z	z	NOUN
aijbe-975	136	4	score	score	NOUN
aijbe-975	136	5	model	model	NOUN
aijbe-975	136	6	took	take	VERB
aijbe-975	136	7	the	the	DET
aijbe-975	136	8	following	follow	VERB
aijbe-975	136	9	form	form	NOUN
aijbe-975	136	10	:	:	PUNCT
aijbe-975	136	11	z	z	X
aijbe-975	136	12	'	'	PUNCT
aijbe-975	136	13	=	=	SYM
aijbe-975	136	14	0.717t1	0.717t1	NOUN
aijbe-975	136	15	+	+	PUNCT
aijbe-975	136	16	0.847t2	0.847t2	NOUN
aijbe-975	136	17	+	+	CCONJ
aijbe-975	136	18	3.107t3	3.107t3	NUM
aijbe-975	136	19	+	+	NUM
aijbe-975	136	20	0.420t4	0.420t4	NUM
aijbe-975	137	1	+	+	CCONJ
aijbe-975	137	2	0.998t5	0.998t5	NUM
aijbe-975	137	3	where	where	SCONJ
aijbe-975	137	4	:	:	PUNCT
aijbe-975	137	5	t1	t1	NOUN
aijbe-975	137	6	=	=	PUNCT
aijbe-975	137	7	(	(	PUNCT
aijbe-975	137	8	current	current	ADJ
aijbe-975	137	9	assets	asset	NOUN
aijbe-975	137	10	-	-	PUNCT
aijbe-975	137	11	current	current	ADJ
aijbe-975	137	12	liabilities	liability	NOUN
aijbe-975	137	13	)	)	PUNCT
aijbe-975	137	14	/	/	SYM
aijbe-975	137	15	total	total	ADJ
aijbe-975	137	16	assets	asset	NOUN
aijbe-975	137	17	t2	t2	NOUN
aijbe-975	137	18	=	=	PUNCT
aijbe-975	137	19	retained	retain	VERB
aijbe-975	137	20	earnings	earning	NOUN
aijbe-975	137	21	/	/	SYM
aijbe-975	137	22	total	total	ADJ
aijbe-975	137	23	assets	asset	NOUN
aijbe-975	137	24	t3	t3	NOUN
aijbe-975	137	25	=	=	PUNCT
aijbe-975	137	26	earnings	earning	NOUN
aijbe-975	137	27	before	before	ADP
aijbe-975	137	28	interest	interest	NOUN
aijbe-975	137	29	and	and	CCONJ
aijbe-975	137	30	taxes	taxis	NOUN
aijbe-975	137	31	/	/	SYM
aijbe-975	137	32	total	total	ADJ
aijbe-975	137	33	assets	asset	NOUN
aijbe-975	137	34	t4	t4	PROPN
aijbe-975	137	35	=	=	PROPN
aijbe-975	137	36	book	book	NOUN
aijbe-975	137	37	value	value	NOUN
aijbe-975	137	38	of	of	ADP
aijbe-975	137	39	equity	equity	NOUN
aijbe-975	137	40	/	/	SYM
aijbe-975	137	41	total	total	ADJ
aijbe-975	137	42	liabilities	liability	NOUN
aijbe-975	137	43	t5	t5	PROPN
aijbe-975	137	44	=	=	SYM
aijbe-975	137	45	sales/	sales/	NUM
aijbe-975	137	46	total	total	ADJ
aijbe-975	137	47	assets	asset	NOUN
aijbe-975	137	48	zones	zone	NOUN
aijbe-975	137	49	of	of	ADP
aijbe-975	137	50	discrimination	discrimination	NOUN
aijbe-975	137	51	:	:	PUNCT
aijbe-975	137	52	z	z	X
aijbe-975	137	53	'	'	PUNCT
aijbe-975	137	54	>	>	X
aijbe-975	137	55	2.9	2.9	NUM
aijbe-975	137	56	-“safe	-“safe	NOUN
aijbe-975	137	57	”	"	PUNCT
aijbe-975	137	58	zone	zone	NOUN
aijbe-975	137	59	1.23	1.23	NUM
aijbe-975	137	60	<	<	X
aijbe-975	137	61	z	z	X
aijbe-975	137	62	'	'	PUNCT
aijbe-975	137	63	<	<	X
aijbe-975	137	64	2	2	NUM
aijbe-975	137	65	.	.	SYM
aijbe-975	137	66	9	9	NUM
aijbe-975	137	67	-“grey	-“grey	NOUN
aijbe-975	137	68	”	"	PUNCT
aijbe-975	137	69	zone	zone	NOUN
aijbe-975	137	70	z	z	NOUN
aijbe-975	137	71	'	'	PUNCT
aijbe-975	137	72	<	<	X
aijbe-975	137	73	1.23	1.23	NUM
aijbe-975	137	74	-“distress	-“distress	NOUN
aijbe-975	137	75	”	"	PUNCT
aijbe-975	137	76	zone	zone	NOUN
aijbe-975	137	77	financial	financial	ADJ
aijbe-975	137	78	ratios	ratio	NOUN
aijbe-975	137	79	in	in	ADP
aijbe-975	137	80	z	z	PROPN
aijbe-975	137	81	score	score	NOUN
aijbe-975	137	82	the	the	DET
aijbe-975	137	83	z	z	NOUN
aijbe-975	137	84	-	-	PUNCT
aijbe-975	137	85	score	score	NOUN
aijbe-975	137	86	is	be	AUX
aijbe-975	137	87	calculated	calculate	VERB
aijbe-975	137	88	by	by	ADP
aijbe-975	137	89	multiplying	multiply	VERB
aijbe-975	137	90	each	each	PRON
aijbe-975	137	91	of	of	ADP
aijbe-975	137	92	several	several	ADJ
aijbe-975	137	93	financial	financial	ADJ
aijbe-975	137	94	ratios	ratio	NOUN
aijbe-975	137	95	by	by	ADP
aijbe-975	137	96	an	an	DET
aijbe-975	137	97	appropriate	appropriate	ADJ
aijbe-975	137	98	coefficient	coefficient	NOUN
aijbe-975	137	99	and	and	CCONJ
aijbe-975	137	100	then	then	ADV
aijbe-975	137	101	summing	sum	VERB
aijbe-975	137	102	the	the	DET
aijbe-975	137	103	results	result	NOUN
aijbe-975	137	104	.	.	PUNCT
aijbe-975	138	1	the	the	DET
aijbe-975	138	2	ratios	ratio	NOUN
aijbe-975	138	3	rely	rely	VERB
aijbe-975	138	4	on	on	ADP
aijbe-975	138	5	working	work	VERB
aijbe-975	138	6	capital	capital	NOUN
aijbe-975	138	7	,	,	PUNCT
aijbe-975	138	8	total	total	ADJ
aijbe-975	138	9	assets	asset	NOUN
aijbe-975	138	10	,	,	PUNCT
aijbe-975	138	11	retained	retain	VERB
aijbe-975	138	12	,	,	PUNCT
aijbe-975	138	13	ebit	ebit	NOUN
aijbe-975	138	14	,	,	PUNCT
aijbe-975	138	15	market	market	NOUN
aijbe-975	138	16	value	value	NOUN
aijbe-975	138	17	of	of	ADP
aijbe-975	138	18	equity	equity	NOUN
aijbe-975	138	19	,	,	PUNCT
aijbe-975	138	20	net	net	ADJ
aijbe-975	138	21	worth	worth	NOUN
aijbe-975	138	22	.	.	PUNCT
aijbe-975	139	1	working	work	VERB
aijbe-975	139	2	capital	capital	NOUN
aijbe-975	139	3	is	be	AUX
aijbe-975	139	4	equal	equal	ADJ
aijbe-975	139	5	to	to	ADP
aijbe-975	139	6	current	current	ADJ
aijbe-975	139	7	assets	asset	NOUN
aijbe-975	139	8	minus	minus	ADP
aijbe-975	139	9	current	current	ADJ
aijbe-975	139	10	liabilities	liability	NOUN
aijbe-975	139	11	(	(	PUNCT
aijbe-975	139	12	milkkete	milkkete	NOUN
aijbe-975	139	13	,	,	PUNCT
aijbe-975	139	14	2001	2001	NUM
aijbe-975	139	15	)	)	PUNCT
aijbe-975	139	16	.	.	PUNCT
aijbe-975	140	1	total	total	ADJ
aijbe-975	140	2	assets	asset	NOUN
aijbe-975	140	3	is	be	AUX
aijbe-975	140	4	ezekwere	ezekwere	ADV
aijbe-975	140	5	uzochukwu	uzochukwu	ADJ
aijbe-975	140	6	and	and	CCONJ
aijbe-975	140	7	amahi	amahi	PROPN
aijbe-975	140	8	uchechukwu	uchechukwu	PROPN
aijbe-975	140	9	fidelis	fidelis	PROPN
aijbe-975	140	10	(	(	PUNCT
aijbe-975	140	11	2025	2025	NUM
aijbe-975	140	12	)	)	PUNCT
aijbe-975	140	13	7	7	NUM
aijbe-975	140	14	american	american	ADJ
aijbe-975	140	15	interdisciplinary	interdisciplinary	ADJ
aijbe-975	140	16	journal	journal	NOUN
aijbe-975	140	17	of	of	ADP
aijbe-975	140	18	business	business	NOUN
aijbe-975	140	19	and	and	CCONJ
aijbe-975	140	20	economics	economic	NOUN
aijbe-975	140	21	|	|	ADV
aijbe-975	140	22	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	140	23	the	the	DET
aijbe-975	140	24	total	total	NOUN
aijbe-975	140	25	of	of	ADP
aijbe-975	140	26	the	the	DET
aijbe-975	140	27	assets	asset	NOUN
aijbe-975	140	28	section	section	NOUN
aijbe-975	140	29	of	of	ADP
aijbe-975	140	30	the	the	DET
aijbe-975	140	31	balance	balance	NOUN
aijbe-975	140	32	sheet	sheet	NOUN
aijbe-975	140	33	.	.	PUNCT
aijbe-975	141	1	retained	retain	VERB
aijbe-975	141	2	earnings	earning	NOUN
aijbe-975	141	3	is	be	AUX
aijbe-975	141	4	found	find	VERB
aijbe-975	141	5	in	in	ADP
aijbe-975	141	6	the	the	DET
aijbe-975	141	7	equity	equity	NOUN
aijbe-975	141	8	section	section	NOUN
aijbe-975	141	9	of	of	ADP
aijbe-975	141	10	the	the	DET
aijbe-975	141	11	balance	balance	NOUN
aijbe-975	141	12	sheet	sheet	NOUN
aijbe-975	141	13	.	.	PUNCT
aijbe-975	142	1	ebit	ebit	NOUN
aijbe-975	142	2	(	(	PUNCT
aijbe-975	142	3	earnings	earning	NOUN
aijbe-975	142	4	before	before	ADP
aijbe-975	142	5	interest	interest	NOUN
aijbe-975	142	6	and	and	CCONJ
aijbe-975	142	7	taxes	taxis	NOUN
aijbe-975	142	8	)	)	PUNCT
aijbe-975	142	9	includes	include	VERB
aijbe-975	142	10	the	the	DET
aijbe-975	142	11	income	income	NOUN
aijbe-975	142	12	or	or	CCONJ
aijbe-975	142	13	loss	loss	NOUN
aijbe-975	142	14	from	from	ADP
aijbe-975	142	15	operations	operation	NOUN
aijbe-975	142	16	and	and	CCONJ
aijbe-975	142	17	from	from	ADP
aijbe-975	142	18	any	any	DET
aijbe-975	142	19	unusual	unusual	ADJ
aijbe-975	142	20	or	or	CCONJ
aijbe-975	142	21	extraordinary	extraordinary	ADJ
aijbe-975	142	22	items	item	NOUN
aijbe-975	142	23	but	but	CCONJ
aijbe-975	142	24	not	not	PART
aijbe-975	142	25	the	the	DET
aijbe-975	142	26	tax	tax	NOUN
aijbe-975	142	27	effects	effect	NOUN
aijbe-975	142	28	of	of	ADP
aijbe-975	142	29	these	these	DET
aijbe-975	142	30	items	item	NOUN
aijbe-975	142	31	.	.	PUNCT
aijbe-975	143	1	it	it	PRON
aijbe-975	143	2	can	can	AUX
aijbe-975	143	3	be	be	AUX
aijbe-975	143	4	calculated	calculate	VERB
aijbe-975	143	5	as	as	SCONJ
aijbe-975	143	6	follows	follow	VERB
aijbe-975	143	7	:	:	PUNCT
aijbe-975	143	8	find	find	VERB
aijbe-975	143	9	net	net	ADJ
aijbe-975	143	10	income	income	NOUN
aijbe-975	143	11	;	;	PUNCT
aijbe-975	143	12	add	add	VERB
aijbe-975	143	13	back	back	ADP
aijbe-975	143	14	any	any	DET
aijbe-975	143	15	income	income	NOUN
aijbe-975	143	16	tax	tax	NOUN
aijbe-975	143	17	expenses	expense	NOUN
aijbe-975	143	18	and	and	CCONJ
aijbe-975	143	19	subtract	subtract	VERB
aijbe-975	143	20	any	any	DET
aijbe-975	143	21	income	income	NOUN
aijbe-975	143	22	tax	tax	NOUN
aijbe-975	143	23	benefits	benefit	NOUN
aijbe-975	143	24	;	;	PUNCT
aijbe-975	143	25	then	then	ADV
aijbe-975	143	26	add	add	VERB
aijbe-975	143	27	back	back	ADP
aijbe-975	143	28	any	any	DET
aijbe-975	143	29	interest	interest	NOUN
aijbe-975	143	30	expenses	expense	NOUN
aijbe-975	143	31	.	.	PUNCT
aijbe-975	144	1	market	market	NOUN
aijbe-975	144	2	value	value	NOUN
aijbe-975	144	3	of	of	ADP
aijbe-975	144	4	equity	equity	NOUN
aijbe-975	144	5	is	be	AUX
aijbe-975	144	6	the	the	DET
aijbe-975	144	7	total	total	ADJ
aijbe-975	144	8	value	value	NOUN
aijbe-975	144	9	of	of	ADP
aijbe-975	144	10	all	all	DET
aijbe-975	144	11	shares	share	NOUN
aijbe-975	144	12	of	of	ADP
aijbe-975	144	13	common	common	ADJ
aijbe-975	144	14	and	and	CCONJ
aijbe-975	144	15	preferred	preferred	ADJ
aijbe-975	144	16	stock	stock	NOUN
aijbe-975	144	17	.	.	PUNCT
aijbe-975	145	1	the	the	DET
aijbe-975	145	2	dates	date	NOUN
aijbe-975	145	3	these	these	DET
aijbe-975	145	4	values	value	NOUN
aijbe-975	145	5	are	be	AUX
aijbe-975	145	6	chosen	choose	VERB
aijbe-975	145	7	need	need	AUX
aijbe-975	145	8	not	not	PART
aijbe-975	145	9	correspond	correspond	VERB
aijbe-975	145	10	exactly	exactly	ADV
aijbe-975	145	11	with	with	ADP
aijbe-975	145	12	the	the	DET
aijbe-975	145	13	dates	date	NOUN
aijbe-975	145	14	of	of	ADP
aijbe-975	145	15	the	the	DET
aijbe-975	145	16	financial	financial	ADJ
aijbe-975	145	17	statements	statement	NOUN
aijbe-975	145	18	to	to	PART
aijbe-975	145	19	which	which	PRON
aijbe-975	145	20	the	the	DET
aijbe-975	145	21	market	market	NOUN
aijbe-975	145	22	value	value	NOUN
aijbe-975	145	23	is	be	AUX
aijbe-975	145	24	compared	compare	VERB
aijbe-975	145	25	(	(	PUNCT
aijbe-975	145	26	milkkete	milkkete	NOUN
aijbe-975	145	27	,	,	PUNCT
aijbe-975	145	28	2001	2001	NUM
aijbe-975	145	29	)	)	PUNCT
aijbe-975	145	30	.	.	PUNCT
aijbe-975	146	1	net	net	ADJ
aijbe-975	146	2	worth	worth	NOUN
aijbe-975	146	3	is	be	AUX
aijbe-975	146	4	also	also	ADV
aijbe-975	146	5	known	know	VERB
aijbe-975	146	6	as	as	ADP
aijbe-975	146	7	shareholders	shareholder	NOUN
aijbe-975	146	8	'	'	PART
aijbe-975	146	9	equity	equity	NOUN
aijbe-975	146	10	.	.	PUNCT
aijbe-975	147	1	similarly	similarly	ADV
aijbe-975	147	2	,	,	PUNCT
aijbe-975	147	3	stepanyan	stepanyan	ADJ
aijbe-975	147	4	(	(	PUNCT
aijbe-975	147	5	2014	2014	NUM
aijbe-975	147	6	)	)	PUNCT
aijbe-975	147	7	used	use	VERB
aijbe-975	147	8	the	the	DET
aijbe-975	147	9	model	model	NOUN
aijbe-975	147	10	to	to	PART
aijbe-975	147	11	analyze	analyze	VERB
aijbe-975	147	12	the	the	DET
aijbe-975	147	13	us	us	PROPN
aijbe-975	147	14	airline	airline	NOUN
aijbe-975	147	15	business	business	NOUN
aijbe-975	147	16	and	and	CCONJ
aijbe-975	147	17	found	find	VERB
aijbe-975	147	18	the	the	DET
aijbe-975	147	19	model	model	NOUN
aijbe-975	147	20	to	to	PART
aijbe-975	147	21	be	be	AUX
aijbe-975	147	22	very	very	ADV
aijbe-975	147	23	useful	useful	ADJ
aijbe-975	147	24	.	.	PUNCT
aijbe-975	148	1	edward	edward	PROPN
aijbe-975	148	2	z	z	PROPN
aijbe-975	148	3	score	score	PROPN
aijbe-975	148	4	working	work	VERB
aijbe-975	148	5	capital	capital	NOUN
aijbe-975	148	6	to	to	ADP
aijbe-975	148	7	total	total	ADJ
aijbe-975	148	8	assets	asset	NOUN
aijbe-975	148	9	mehmet	mehmet	PROPN
aijbe-975	148	10	and	and	CCONJ
aijbe-975	148	11	eda	eda	PROPN
aijbe-975	148	12	(	(	PUNCT
aijbe-975	148	13	2009	2009	NUM
aijbe-975	148	14	)	)	PUNCT
aijbe-975	148	15	indicated	indicate	VERB
aijbe-975	148	16	that	that	SCONJ
aijbe-975	148	17	working	work	VERB
aijbe-975	148	18	capital	capital	NOUN
aijbe-975	148	19	is	be	AUX
aijbe-975	148	20	the	the	DET
aijbe-975	148	21	whole	whole	ADJ
aijbe-975	148	22	current	current	ADJ
aijbe-975	148	23	assets	asset	NOUN
aijbe-975	148	24	owned	own	VERB
aijbe-975	148	25	by	by	ADP
aijbe-975	148	26	a	a	DET
aijbe-975	148	27	firm	firm	NOUN
aijbe-975	148	28	.	.	PUNCT
aijbe-975	149	1	akindele	akindele	PROPN
aijbe-975	149	2	and	and	CCONJ
aijbe-975	149	3	odusina	odusina	PROPN
aijbe-975	149	4	(	(	PUNCT
aijbe-975	149	5	2015	2015	NUM
aijbe-975	149	6	)	)	PUNCT
aijbe-975	149	7	defined	define	VERB
aijbe-975	149	8	working	working	NOUN
aijbe-975	149	9	capital	capital	NOUN
aijbe-975	149	10	as	as	ADP
aijbe-975	149	11	basically	basically	ADV
aijbe-975	149	12	the	the	DET
aijbe-975	149	13	portion	portion	NOUN
aijbe-975	149	14	of	of	ADP
aijbe-975	149	15	assets	asset	NOUN
aijbe-975	149	16	required	require	VERB
aijbe-975	149	17	by	by	ADP
aijbe-975	149	18	a	a	DET
aijbe-975	149	19	business	business	NOUN
aijbe-975	149	20	in	in	ADP
aijbe-975	149	21	current	current	ADJ
aijbe-975	149	22	operation	operation	NOUN
aijbe-975	149	23	.	.	PUNCT
aijbe-975	150	1	in	in	ADP
aijbe-975	150	2	its	its	PRON
aijbe-975	150	3	gross	gross	ADJ
aijbe-975	150	4	form	form	NOUN
aijbe-975	150	5	,	,	PUNCT
aijbe-975	150	6	it	it	PRON
aijbe-975	150	7	is	be	AUX
aijbe-975	150	8	the	the	DET
aijbe-975	150	9	investment	investment	NOUN
aijbe-975	150	10	in	in	ADP
aijbe-975	150	11	current	current	ADJ
aijbe-975	150	12	assets	asset	NOUN
aijbe-975	150	13	.	.	PUNCT
aijbe-975	151	1	the	the	DET
aijbe-975	151	2	ratio	ratio	NOUN
aijbe-975	151	3	provides	provide	VERB
aijbe-975	151	4	information	information	NOUN
aijbe-975	151	5	about	about	ADP
aijbe-975	151	6	the	the	DET
aijbe-975	151	7	shortterm	shortterm	NOUN
aijbe-975	151	8	financial	financial	ADJ
aijbe-975	151	9	position	position	NOUN
aijbe-975	151	10	of	of	ADP
aijbe-975	151	11	the	the	DET
aijbe-975	151	12	business	business	NOUN
aijbe-975	151	13	that	that	PRON
aijbe-975	151	14	is	be	AUX
aijbe-975	151	15	referred	refer	VERB
aijbe-975	151	16	to	to	ADP
aijbe-975	151	17	as	as	ADP
aijbe-975	151	18	the	the	DET
aijbe-975	151	19	liquidity	liquidity	NOUN
aijbe-975	151	20	.	.	PUNCT
aijbe-975	152	1	the	the	PRON
aijbe-975	152	2	more	more	ADV
aijbe-975	152	3	the	the	DET
aijbe-975	152	4	working	work	VERB
aijbe-975	152	5	capital	capital	NOUN
aijbe-975	152	6	there	there	PRON
aijbe-975	152	7	is	be	AUX
aijbe-975	152	8	compared	compare	VERB
aijbe-975	152	9	to	to	ADP
aijbe-975	152	10	the	the	DET
aijbe-975	152	11	total	total	ADJ
aijbe-975	152	12	assets	asset	NOUN
aijbe-975	152	13	the	the	PRON
aijbe-975	152	14	better	well	ADJ
aijbe-975	152	15	the	the	DET
aijbe-975	152	16	liquidity	liquidity	NOUN
aijbe-975	152	17	situation	situation	NOUN
aijbe-975	152	18	.	.	PUNCT
aijbe-975	153	1	according	accord	VERB
aijbe-975	153	2	to	to	ADP
aijbe-975	153	3	agha	agha	PROPN
aijbe-975	153	4	(	(	PUNCT
aijbe-975	153	5	2014	2014	NUM
aijbe-975	153	6	)	)	PUNCT
aijbe-975	153	7	the	the	DET
aijbe-975	153	8	most	most	ADV
aijbe-975	153	9	important	important	ADJ
aijbe-975	153	10	items	item	NOUN
aijbe-975	153	11	inside	inside	ADP
aijbe-975	153	12	determination	determination	NOUN
aijbe-975	153	13	of	of	ADP
aijbe-975	153	14	working	work	VERB
aijbe-975	153	15	capital	capital	NOUN
aijbe-975	153	16	are	be	AUX
aijbe-975	153	17	inventories	inventory	NOUN
aijbe-975	153	18	of	of	ADP
aijbe-975	153	19	the	the	DET
aijbe-975	153	20	corporations	corporation	NOUN
aijbe-975	153	21	,	,	PUNCT
aijbe-975	153	22	its	its	PRON
aijbe-975	153	23	accounts	account	NOUN
aijbe-975	153	24	receivable	receivable	ADJ
aijbe-975	153	25	and	and	CCONJ
aijbe-975	153	26	payables	payable	NOUN
aijbe-975	153	27	.	.	PUNCT
aijbe-975	154	1	empirical	empirical	ADJ
aijbe-975	154	2	review	review	NOUN
aijbe-975	154	3	dalia	dalia	PROPN
aijbe-975	154	4	(	(	PUNCT
aijbe-975	154	5	2023	2023	NUM
aijbe-975	154	6	)	)	PUNCT
aijbe-975	154	7	examined	examine	VERB
aijbe-975	154	8	the	the	DET
aijbe-975	154	9	relationship	relationship	NOUN
aijbe-975	154	10	between	between	ADP
aijbe-975	154	11	corporate	corporate	ADJ
aijbe-975	154	12	governance	governance	NOUN
aijbe-975	154	13	and	and	CCONJ
aijbe-975	154	14	intellectual	intellectual	ADJ
aijbe-975	154	15	capital	capital	NOUN
aijbe-975	154	16	.	.	PUNCT
aijbe-975	155	1	it	it	PRON
aijbe-975	155	2	also	also	ADV
aijbe-975	155	3	investigates	investigate	VERB
aijbe-975	155	4	the	the	DET
aijbe-975	155	5	impact	impact	NOUN
aijbe-975	155	6	of	of	ADP
aijbe-975	155	7	intellectual	intellectual	ADJ
aijbe-975	155	8	capital	capital	NOUN
aijbe-975	155	9	and	and	CCONJ
aijbe-975	155	10	corporate	corporate	ADJ
aijbe-975	155	11	governance	governance	NOUN
aijbe-975	155	12	mechanisms	mechanism	NOUN
aijbe-975	155	13	on	on	ADP
aijbe-975	155	14	the	the	DET
aijbe-975	155	15	bankruptcy	bankruptcy	NOUN
aijbe-975	155	16	risk	risk	NOUN
aijbe-975	155	17	of	of	ADP
aijbe-975	155	18	egyptian	egyptian	ADJ
aijbe-975	155	19	companies	company	NOUN
aijbe-975	155	20	listed	list	VERB
aijbe-975	155	21	on	on	ADP
aijbe-975	155	22	the	the	DET
aijbe-975	155	23	egx	egx	PROPN
aijbe-975	155	24	100	100	NUM
aijbe-975	155	25	index	index	NOUN
aijbe-975	155	26	.	.	PUNCT
aijbe-975	156	1	design	design	NOUN
aijbe-975	156	2	/	/	SYM
aijbe-975	156	3	methodology	methodology	NOUN
aijbe-975	156	4	/	/	SYM
aijbe-975	156	5	approach	approach	NOUN
aijbe-975	156	6	–	–	PUNCT
aijbe-975	156	7	this	this	DET
aijbe-975	156	8	study	study	NOUN
aijbe-975	156	9	depended	depend	VERB
aijbe-975	156	10	on	on	ADP
aijbe-975	156	11	a	a	DET
aijbe-975	156	12	sample	sample	NOUN
aijbe-975	156	13	of	of	ADP
aijbe-975	156	14	355	355	NUM
aijbe-975	156	15	observations	observation	NOUN
aijbe-975	156	16	of	of	ADP
aijbe-975	156	17	71	71	NUM
aijbe-975	156	18	companies	company	NOUN
aijbe-975	156	19	listed	list	VERB
aijbe-975	156	20	on	on	ADP
aijbe-975	156	21	the	the	DET
aijbe-975	156	22	egx	egx	PROPN
aijbe-975	156	23	100	100	NUM
aijbe-975	156	24	index	index	NOUN
aijbe-975	156	25	during	during	ADP
aijbe-975	156	26	2017	2017	NUM
aijbe-975	156	27	-	-	SYM
aijbe-975	156	28	2021	2021	NUM
aijbe-975	156	29	.	.	PUNCT
aijbe-975	157	1	the	the	DET
aijbe-975	157	2	modified	modify	VERB
aijbe-975	157	3	altman	altman	PROPN
aijbe-975	157	4	z	z	PROPN
aijbe-975	157	5	score	score	NOUN
aijbe-975	157	6	model	model	NOUN
aijbe-975	157	7	was	be	AUX
aijbe-975	157	8	used	use	VERB
aijbe-975	157	9	to	to	PART
aijbe-975	157	10	measure	measure	VERB
aijbe-975	157	11	bankruptcy	bankruptcy	NOUN
aijbe-975	157	12	risk	risk	NOUN
aijbe-975	157	13	,	,	PUNCT
aijbe-975	157	14	and	and	CCONJ
aijbe-975	157	15	the	the	DET
aijbe-975	157	16	value	value	NOUN
aijbe-975	157	17	-	-	PUNCT
aijbe-975	157	18	added	add	VERB
aijbe-975	157	19	intellectual	intellectual	ADJ
aijbe-975	157	20	coefficient	coefficient	NOUN
aijbe-975	157	21	(	(	PUNCT
aijbe-975	157	22	vaic	vaic	ADJ
aijbe-975	157	23	)	)	PUNCT
aijbe-975	157	24	model	model	NOUN
aijbe-975	157	25	was	be	AUX
aijbe-975	157	26	used	use	VERB
aijbe-975	157	27	to	to	PART
aijbe-975	157	28	measure	measure	VERB
aijbe-975	157	29	intellectual	intellectual	ADJ
aijbe-975	157	30	capital	capital	NOUN
aijbe-975	157	31	.	.	PUNCT
aijbe-975	158	1	corporate	corporate	ADJ
aijbe-975	158	2	governance	governance	NOUN
aijbe-975	158	3	mechanisms	mechanism	NOUN
aijbe-975	158	4	,	,	PUNCT
aijbe-975	158	5	such	such	ADJ
aijbe-975	158	6	as	as	ADP
aijbe-975	158	7	board	board	NOUN
aijbe-975	158	8	characteristics	characteristic	NOUN
aijbe-975	158	9	and	and	CCONJ
aijbe-975	158	10	audit	audit	NOUN
aijbe-975	158	11	committee	committee	NOUN
aijbe-975	158	12	are	be	AUX
aijbe-975	158	13	presented	present	VERB
aijbe-975	158	14	as	as	ADP
aijbe-975	158	15	independent	independent	ADJ
aijbe-975	158	16	variables	variable	NOUN
aijbe-975	158	17	.	.	PUNCT
aijbe-975	159	1	the	the	DET
aijbe-975	159	2	results	result	NOUN
aijbe-975	159	3	also	also	ADV
aijbe-975	159	4	show	show	VERB
aijbe-975	159	5	an	an	DET
aijbe-975	159	6	insignificant	insignificant	ADJ
aijbe-975	159	7	influence	influence	NOUN
aijbe-975	159	8	of	of	ADP
aijbe-975	159	9	board	board	NOUN
aijbe-975	159	10	independence	independence	NOUN
aijbe-975	159	11	and	and	CCONJ
aijbe-975	159	12	audit	audit	NOUN
aijbe-975	159	13	committee	committee	NOUN
aijbe-975	159	14	size	size	NOUN
aijbe-975	159	15	on	on	ADP
aijbe-975	159	16	intellectual	intellectual	ADJ
aijbe-975	159	17	capital	capital	NOUN
aijbe-975	159	18	efficiency	efficiency	NOUN
aijbe-975	159	19	.	.	PUNCT
aijbe-975	160	1	moreover	moreover	ADV
aijbe-975	160	2	,	,	PUNCT
aijbe-975	160	3	this	this	DET
aijbe-975	160	4	study	study	NOUN
aijbe-975	160	5	finds	find	VERB
aijbe-975	160	6	that	that	SCONJ
aijbe-975	160	7	companies	company	NOUN
aijbe-975	160	8	with	with	ADP
aijbe-975	160	9	intellectual	intellectual	ADJ
aijbe-975	160	10	capital	capital	NOUN
aijbe-975	160	11	efficiency	efficiency	NOUN
aijbe-975	160	12	are	be	AUX
aijbe-975	160	13	less	less	ADV
aijbe-975	160	14	likely	likely	ADJ
aijbe-975	160	15	to	to	PART
aijbe-975	160	16	go	go	VERB
aijbe-975	160	17	bankrupt	bankrupt	ADJ
aijbe-975	160	18	.	.	PUNCT
aijbe-975	161	1	furthermore	furthermore	ADV
aijbe-975	161	2	,	,	PUNCT
aijbe-975	161	3	the	the	DET
aijbe-975	161	4	results	result	NOUN
aijbe-975	161	5	indicate	indicate	VERB
aijbe-975	161	6	that	that	SCONJ
aijbe-975	161	7	board	board	NOUN
aijbe-975	161	8	size	size	NOUN
aijbe-975	161	9	,	,	PUNCT
aijbe-975	161	10	independence	independence	NOUN
aijbe-975	161	11	,	,	PUNCT
aijbe-975	161	12	and	and	CCONJ
aijbe-975	161	13	meetings	meeting	NOUN
aijbe-975	161	14	have	have	VERB
aijbe-975	161	15	a	a	DET
aijbe-975	161	16	significant	significant	ADJ
aijbe-975	161	17	negative	negative	ADJ
aijbe-975	161	18	effect	effect	NOUN
aijbe-975	161	19	on	on	ADP
aijbe-975	161	20	bankruptcy	bankruptcy	NOUN
aijbe-975	161	21	risk	risk	NOUN
aijbe-975	161	22	.	.	PUNCT
aijbe-975	162	1	thus	thus	ADV
aijbe-975	162	2	,	,	PUNCT
aijbe-975	162	3	good	good	ADJ
aijbe-975	162	4	corporate	corporate	ADJ
aijbe-975	162	5	governance	governance	NOUN
aijbe-975	162	6	improves	improve	VERB
aijbe-975	162	7	a	a	DET
aijbe-975	162	8	company	company	NOUN
aijbe-975	162	9	's	's	PART
aijbe-975	162	10	financial	financial	ADJ
aijbe-975	162	11	health	health	NOUN
aijbe-975	162	12	.	.	PUNCT
aijbe-975	163	1	khiem	khiem	NOUN
aijbe-975	163	2	(	(	PUNCT
aijbe-975	163	3	2022	2022	NUM
aijbe-975	163	4	)	)	PUNCT
aijbe-975	163	5	determined	determine	VERB
aijbe-975	163	6	the	the	DET
aijbe-975	163	7	effect	effect	NOUN
aijbe-975	163	8	of	of	ADP
aijbe-975	163	9	company	company	NOUN
aijbe-975	163	10	governance	governance	NOUN
aijbe-975	163	11	on	on	ADP
aijbe-975	163	12	the	the	DET
aijbe-975	163	13	relationship	relationship	NOUN
aijbe-975	163	14	among	among	ADP
aijbe-975	163	15	the	the	DET
aijbe-975	163	16	macro	macro	NOUN
aijbe-975	163	17	and	and	CCONJ
aijbe-975	163	18	micro	micro	ADJ
aijbe-975	163	19	factors	factor	NOUN
aijbe-975	163	20	inflicting	inflict	VERB
aijbe-975	163	21	financial	financial	ADJ
aijbe-975	163	22	misery	misery	NOUN
aijbe-975	163	23	in	in	ADP
aijbe-975	163	24	240	240	NUM
aijbe-975	163	25	vietnamese	vietnamese	NOUN
aijbe-975	163	26	indexed	index	VERB
aijbe-975	163	27	non	non	ADJ
aijbe-975	163	28	-	-	ADJ
aijbe-975	163	29	financial	financial	ADJ
aijbe-975	163	30	firms	firm	NOUN
aijbe-975	163	31	.	.	PUNCT
aijbe-975	164	1	this	this	DET
aijbe-975	164	2	paper	paper	NOUN
aijbe-975	164	3	contributes	contribute	VERB
aijbe-975	164	4	empirical	empirical	ADJ
aijbe-975	164	5	proof	proof	NOUN
aijbe-975	164	6	at	at	ADP
aijbe-975	164	7	the	the	DET
aijbe-975	164	8	essential	essential	ADJ
aijbe-975	164	9	benefit	benefit	NOUN
aijbe-975	164	10	of	of	ADP
aijbe-975	164	11	strong	strong	ADJ
aijbe-975	164	12	company	company	NOUN
aijbe-975	164	13	governance	governance	NOUN
aijbe-975	164	14	practices	practice	NOUN
aijbe-975	164	15	and	and	CCONJ
aijbe-975	164	16	marginal	marginal	ADJ
aijbe-975	164	17	gain	gain	NOUN
aijbe-975	164	18	in	in	ADP
aijbe-975	164	19	danger	danger	NOUN
aijbe-975	164	20	mitigation	mitigation	NOUN
aijbe-975	164	21	in	in	ADP
aijbe-975	164	22	improving	improve	VERB
aijbe-975	164	23	company	company	NOUN
aijbe-975	164	24	governance	governance	NOUN
aijbe-975	164	25	.	.	PUNCT
aijbe-975	165	1	the	the	DET
aijbe-975	165	2	article	article	NOUN
aijbe-975	165	3	indicates	indicate	VERB
aijbe-975	165	4	that	that	SCONJ
aijbe-975	165	5	vietnamese	vietnamese	ADJ
aijbe-975	165	6	firms	firm	NOUN
aijbe-975	165	7	have	have	VERB
aijbe-975	165	8	to	to	PART
aijbe-975	165	9	implement	implement	VERB
aijbe-975	165	10	sturdy	sturdy	ADJ
aijbe-975	165	11	corporate	corporate	ADJ
aijbe-975	165	12	governance	governance	NOUN
aijbe-975	165	13	to	to	PART
aijbe-975	165	14	overcome	overcome	VERB
aijbe-975	165	15	the	the	DET
aijbe-975	165	16	hazard	hazard	NOUN
aijbe-975	165	17	of	of	ADP
aijbe-975	165	18	economic	economic	ADJ
aijbe-975	165	19	misery	misery	NOUN
aijbe-975	165	20	.	.	PUNCT
aijbe-975	166	1	handriani	handriani	PROPN
aijbe-975	166	2	et	et	PROPN
aijbe-975	166	3	al	al	PROPN
aijbe-975	166	4	.	.	PROPN
aijbe-975	167	1	(	(	PUNCT
aijbe-975	167	2	2021	2021	NUM
aijbe-975	167	3	)	)	PUNCT
aijbe-975	167	4	explored	explore	VERB
aijbe-975	167	5	the	the	DET
aijbe-975	167	6	effect	effect	NOUN
aijbe-975	167	7	of	of	ADP
aijbe-975	167	8	board	board	NOUN
aijbe-975	167	9	length	length	NOUN
aijbe-975	167	10	,	,	PUNCT
aijbe-975	167	11	board	board	NOUN
aijbe-975	167	12	independence	independence	NOUN
aijbe-975	167	13	,	,	PUNCT
aijbe-975	167	14	and	and	CCONJ
aijbe-975	167	15	institutional	institutional	ADJ
aijbe-975	167	16	ownership	ownership	NOUN
aijbe-975	167	17	on	on	ADP
aijbe-975	167	18	financial	financial	ADJ
aijbe-975	167	19	misery	misery	NOUN
aijbe-975	167	20	for	for	ADP
aijbe-975	167	21	a	a	DET
aijbe-975	167	22	pattern	pattern	NOUN
aijbe-975	167	23	of	of	ADP
aijbe-975	167	24	nine	nine	NUM
aijbe-975	167	25	production	production	NOUN
aijbe-975	167	26	agencies	agency	NOUN
aijbe-975	167	27	indexed	index	VERB
aijbe-975	167	28	on	on	ADP
aijbe-975	167	29	the	the	DET
aijbe-975	167	30	indonesia	indonesia	PROPN
aijbe-975	167	31	stock	stock	PROPN
aijbe-975	167	32	trade	trade	NOUN
aijbe-975	167	33	with	with	ADP
aijbe-975	167	34	three	three	NUM
aijbe-975	167	35	hundred	hundred	NUM
aijbe-975	167	36	observations	observation	NOUN
aijbe-975	167	37	for	for	ADP
aijbe-975	167	38	the	the	DET
aijbe-975	167	39	duration	duration	NOUN
aijbe-975	167	40	of	of	ADP
aijbe-975	167	41	the	the	DET
aijbe-975	167	42	duration	duration	NOUN
aijbe-975	167	43	2010	2010	NUM
aijbe-975	167	44	-	-	SYM
aijbe-975	167	45	2018	2018	NUM
aijbe-975	167	46	.	.	PUNCT
aijbe-975	168	1	they	they	PRON
aijbe-975	168	2	determined	determine	VERB
aijbe-975	168	3	that	that	SCONJ
aijbe-975	168	4	institutional	institutional	ADJ
aijbe-975	168	5	ownership	ownership	NOUN
aijbe-975	168	6	and	and	CCONJ
aijbe-975	168	7	board	board	NOUN
aijbe-975	168	8	independence	independence	NOUN
aijbe-975	168	9	have	have	VERB
aijbe-975	168	10	a	a	DET
aijbe-975	168	11	tremendous	tremendous	ADJ
aijbe-975	168	12	effective	effective	ADJ
aijbe-975	168	13	impact	impact	NOUN
aijbe-975	168	14	on	on	ADP
aijbe-975	168	15	averting	avert	VERB
aijbe-975	168	16	monetary	monetary	ADJ
aijbe-975	168	17	distress	distress	NOUN
aijbe-975	168	18	.	.	PUNCT
aijbe-975	169	1	but	but	CCONJ
aijbe-975	169	2	board	board	NOUN
aijbe-975	169	3	length	length	NOUN
aijbe-975	169	4	became	became	AUX
aijbe-975	169	5	found	find	VERB
aijbe-975	169	6	to	to	PART
aijbe-975	169	7	have	have	VERB
aijbe-975	169	8	a	a	DET
aijbe-975	169	9	trifling	trifling	ADJ
aijbe-975	169	10	wonderful	wonderful	ADJ
aijbe-975	169	11	effect	effect	NOUN
aijbe-975	169	12	on	on	ADP
aijbe-975	169	13	monetary	monetary	ADJ
aijbe-975	169	14	misery	misery	NOUN
aijbe-975	169	15	.	.	PUNCT
aijbe-975	170	1	safrida	safrida	PROPN
aijbe-975	170	2	et	et	PROPN
aijbe-975	170	3	al	al	PROPN
aijbe-975	170	4	.	.	PROPN
aijbe-975	171	1	(	(	PUNCT
aijbe-975	171	2	2021	2021	NUM
aijbe-975	171	3	)	)	PUNCT
aijbe-975	171	4	tested	test	VERB
aijbe-975	171	5	the	the	DET
aijbe-975	171	6	effect	effect	NOUN
aijbe-975	171	7	of	of	ADP
aijbe-975	171	8	corporate	corporate	ADJ
aijbe-975	171	9	governance	governance	NOUN
aijbe-975	171	10	on	on	ADP
aijbe-975	171	11	bankruptcy	bankruptcy	NOUN
aijbe-975	171	12	prediction	prediction	NOUN
aijbe-975	171	13	for	for	ADP
aijbe-975	171	14	a	a	DET
aijbe-975	171	15	sample	sample	NOUN
aijbe-975	171	16	of	of	ADP
aijbe-975	171	17	20	20	NUM
aijbe-975	171	18	companies	company	NOUN
aijbe-975	171	19	listed	list	VERB
aijbe-975	171	20	on	on	ADP
aijbe-975	171	21	the	the	DET
aijbe-975	171	22	indonesia	indonesia	PROPN
aijbe-975	171	23	stock	stock	PROPN
aijbe-975	171	24	exchange	exchange	PROPN
aijbe-975	171	25	for	for	ADP
aijbe-975	171	26	the	the	DET
aijbe-975	171	27	period	period	NOUN
aijbe-975	171	28	2016	2016	NUM
aijbe-975	171	29	-	-	SYM
aijbe-975	171	30	2020	2020	NUM
aijbe-975	171	31	.	.	PUNCT
aijbe-975	172	1	the	the	DET
aijbe-975	172	2	results	result	NOUN
aijbe-975	172	3	demonstrated	demonstrate	VERB
aijbe-975	172	4	a	a	DET
aijbe-975	172	5	significant	significant	ADJ
aijbe-975	172	6	positive	positive	ADJ
aijbe-975	172	7	effect	effect	NOUN
aijbe-975	172	8	of	of	ADP
aijbe-975	172	9	the	the	DET
aijbe-975	172	10	board	board	NOUN
aijbe-975	172	11	of	of	ADP
aijbe-975	172	12	directors	director	NOUN
aijbe-975	172	13	,	,	PUNCT
aijbe-975	172	14	board	board	NOUN
aijbe-975	172	15	of	of	ADP
aijbe-975	172	16	commissioners	commissioner	NOUN
aijbe-975	172	17	,	,	PUNCT
aijbe-975	172	18	independent	independent	ADJ
aijbe-975	172	19	commissioners	commissioner	NOUN
aijbe-975	172	20	,	,	PUNCT
aijbe-975	172	21	and	and	CCONJ
aijbe-975	172	22	audit	audit	NOUN
aijbe-975	172	23	committee	committee	NOUN
aijbe-975	172	24	on	on	ADP
aijbe-975	172	25	the	the	DET
aijbe-975	172	26	prediction	prediction	NOUN
aijbe-975	172	27	of	of	ADP
aijbe-975	172	28	bankruptcy	bankruptcy	NOUN
aijbe-975	172	29	.	.	PUNCT
aijbe-975	173	1	the	the	DET
aijbe-975	173	2	results	result	NOUN
aijbe-975	173	3	also	also	ADV
aijbe-975	173	4	revealed	reveal	VERB
aijbe-975	173	5	a	a	DET
aijbe-975	173	6	significant	significant	ADJ
aijbe-975	173	7	negative	negative	ADJ
aijbe-975	173	8	influence	influence	NOUN
aijbe-975	173	9	of	of	ADP
aijbe-975	173	10	institutional	institutional	ADJ
aijbe-975	173	11	ownership	ownership	NOUN
aijbe-975	173	12	and	and	CCONJ
aijbe-975	173	13	managerial	managerial	ADJ
aijbe-975	173	14	ownership	ownership	NOUN
aijbe-975	173	15	on	on	ADP
aijbe-975	173	16	bankruptcy	bankruptcy	NOUN
aijbe-975	173	17	prediction	prediction	NOUN
aijbe-975	173	18	.	.	PUNCT
aijbe-975	174	1	joshua	joshua	PROPN
aijbe-975	174	2	,	,	PUNCT
aijbe-975	174	3	efiong	efiong	ADJ
aijbe-975	174	4	,	,	PUNCT
aijbe-975	174	5	and	and	CCONJ
aijbe-975	174	6	imong	imong	NOUN
aijbe-975	174	7	(	(	PUNCT
aijbe-975	174	8	2019	2019	NUM
aijbe-975	174	9	)	)	PUNCT
aijbe-975	174	10	examined	examine	VERB
aijbe-975	174	11	corporate	corporate	ADJ
aijbe-975	174	12	governance	governance	NOUN
aijbe-975	174	13	and	and	CCONJ
aijbe-975	174	14	financial	financial	ADJ
aijbe-975	174	15	performance	performance	NOUN
aijbe-975	174	16	of	of	ADP
aijbe-975	174	17	listed	list	VERB
aijbe-975	174	18	deposit	deposit	NOUN
aijbe-975	174	19	money	money	NOUN
aijbe-975	174	20	ezekwere	ezekwere	ADV
aijbe-975	174	21	uzochukwu	uzochukwu	ADJ
aijbe-975	174	22	and	and	CCONJ
aijbe-975	174	23	amahi	amahi	PROPN
aijbe-975	174	24	uchechukwu	uchechukwu	PROPN
aijbe-975	174	25	fidelis	fidelis	PROPN
aijbe-975	174	26	(	(	PUNCT
aijbe-975	174	27	2025	2025	NUM
aijbe-975	174	28	)	)	PUNCT
aijbe-975	174	29	8	8	NUM
aijbe-975	174	30	american	american	ADJ
aijbe-975	174	31	interdisciplinary	interdisciplinary	ADJ
aijbe-975	174	32	journal	journal	NOUN
aijbe-975	174	33	of	of	ADP
aijbe-975	174	34	business	business	NOUN
aijbe-975	174	35	and	and	CCONJ
aijbe-975	174	36	economics	economic	NOUN
aijbe-975	174	37	|	|	ADV
aijbe-975	174	38	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	174	39	banks	bank	NOUN
aijbe-975	174	40	(	(	PUNCT
aijbe-975	174	41	dmbs	dmb	NOUN
aijbe-975	174	42	)	)	PUNCT
aijbe-975	174	43	in	in	ADP
aijbe-975	174	44	nigeria	nigeria	PROPN
aijbe-975	174	45	from	from	ADP
aijbe-975	174	46	2007–2016	2007–2016	NUM
aijbe-975	174	47	and	and	CCONJ
aijbe-975	174	48	data	datum	NOUN
aijbe-975	174	49	were	be	AUX
aijbe-975	174	50	obtained	obtain	VERB
aijbe-975	174	51	from	from	ADP
aijbe-975	174	52	their	their	PRON
aijbe-975	174	53	annual	annual	ADJ
aijbe-975	174	54	financial	financial	ADJ
aijbe-975	174	55	reports	report	NOUN
aijbe-975	174	56	.	.	PUNCT
aijbe-975	175	1	data	datum	NOUN
aijbe-975	175	2	were	be	AUX
aijbe-975	175	3	presented	present	VERB
aijbe-975	175	4	using	use	VERB
aijbe-975	175	5	tables	table	NOUN
aijbe-975	175	6	and	and	CCONJ
aijbe-975	175	7	analyzed	analyze	VERB
aijbe-975	175	8	using	use	VERB
aijbe-975	175	9	panel	panel	NOUN
aijbe-975	175	10	data	datum	NOUN
aijbe-975	175	11	regression	regression	NOUN
aijbe-975	175	12	.	.	PUNCT
aijbe-975	176	1	the	the	DET
aijbe-975	176	2	corporate	corporate	ADJ
aijbe-975	176	3	governance	governance	NOUN
aijbe-975	176	4	mechanisms	mechanism	NOUN
aijbe-975	176	5	of	of	ADP
aijbe-975	176	6	board	board	NOUN
aijbe-975	176	7	size	size	NOUN
aijbe-975	176	8	(	(	PUNCT
aijbe-975	176	9	bsize	bsize	NOUN
aijbe-975	176	10	)	)	PUNCT
aijbe-975	176	11	,	,	PUNCT
aijbe-975	176	12	board	board	NOUN
aijbe-975	176	13	composition	composition	NOUN
aijbe-975	176	14	(	(	PUNCT
aijbe-975	176	15	bcom	bcom	NOUN
aijbe-975	176	16	)	)	PUNCT
aijbe-975	176	17	and	and	CCONJ
aijbe-975	176	18	audit	audit	NOUN
aijbe-975	176	19	committee	committee	NOUN
aijbe-975	176	20	(	(	PUNCT
aijbe-975	176	21	acom	acom	X
aijbe-975	176	22	)	)	PUNCT
aijbe-975	176	23	were	be	AUX
aijbe-975	176	24	used	use	VERB
aijbe-975	176	25	as	as	ADP
aijbe-975	176	26	independent	independent	ADJ
aijbe-975	176	27	variables	variable	NOUN
aijbe-975	176	28	.	.	PUNCT
aijbe-975	177	1	the	the	DET
aijbe-975	177	2	findings	finding	NOUN
aijbe-975	177	3	of	of	ADP
aijbe-975	177	4	this	this	DET
aijbe-975	177	5	study	study	NOUN
aijbe-975	177	6	revealed	reveal	VERB
aijbe-975	177	7	that	that	SCONJ
aijbe-975	177	8	board	board	NOUN
aijbe-975	177	9	size	size	NOUN
aijbe-975	177	10	had	have	VERB
aijbe-975	177	11	a	a	DET
aijbe-975	177	12	positive	positive	ADJ
aijbe-975	177	13	but	but	CCONJ
aijbe-975	177	14	insignificant	insignificant	ADJ
aijbe-975	177	15	relationship	relationship	NOUN
aijbe-975	177	16	with	with	ADP
aijbe-975	177	17	performance	performance	NOUN
aijbe-975	177	18	.	.	PUNCT
aijbe-975	178	1	it	it	PRON
aijbe-975	178	2	was	be	AUX
aijbe-975	178	3	also	also	ADV
aijbe-975	178	4	observed	observe	VERB
aijbe-975	178	5	that	that	SCONJ
aijbe-975	178	6	audit	audit	NOUN
aijbe-975	178	7	committee	committee	NOUN
aijbe-975	178	8	,	,	PUNCT
aijbe-975	178	9	board	board	NOUN
aijbe-975	178	10	composition	composition	NOUN
aijbe-975	178	11	and	and	CCONJ
aijbe-975	178	12	bank	bank	NOUN
aijbe-975	178	13	size	size	NOUN
aijbe-975	178	14	all	all	PRON
aijbe-975	178	15	had	have	VERB
aijbe-975	178	16	positive	positive	ADJ
aijbe-975	178	17	and	and	CCONJ
aijbe-975	178	18	significant	significant	ADJ
aijbe-975	178	19	relationships	relationship	NOUN
aijbe-975	178	20	with	with	ADP
aijbe-975	178	21	return	return	NOUN
aijbe-975	178	22	on	on	ADP
aijbe-975	178	23	asset	asset	NOUN
aijbe-975	178	24	.	.	PUNCT
aijbe-975	179	1	the	the	DET
aijbe-975	179	2	study	study	NOUN
aijbe-975	179	3	therefore	therefore	ADV
aijbe-975	179	4	concludes	conclude	VERB
aijbe-975	179	5	that	that	SCONJ
aijbe-975	179	6	board	board	NOUN
aijbe-975	179	7	composition	composition	NOUN
aijbe-975	179	8	and	and	CCONJ
aijbe-975	179	9	audit	audit	NOUN
aijbe-975	179	10	committee	committee	NOUN
aijbe-975	179	11	are	be	AUX
aijbe-975	179	12	good	good	ADJ
aijbe-975	179	13	predictors	predictor	NOUN
aijbe-975	179	14	of	of	ADP
aijbe-975	179	15	performance	performance	NOUN
aijbe-975	179	16	as	as	SCONJ
aijbe-975	179	17	measured	measure	VERB
aijbe-975	179	18	by	by	ADP
aijbe-975	179	19	return	return	NOUN
aijbe-975	179	20	on	on	ADP
aijbe-975	179	21	assets	asset	NOUN
aijbe-975	179	22	(	(	PUNCT
aijbe-975	179	23	roa	roa	NOUN
aijbe-975	179	24	)	)	PUNCT
aijbe-975	179	25	.	.	PUNCT
aijbe-975	180	1	ahmad	ahmad	PROPN
aijbe-975	180	2	and	and	CCONJ
aijbe-975	180	3	masoumeh	masoumeh	NOUN
aijbe-975	180	4	(	(	PUNCT
aijbe-975	180	5	2016	2016	NUM
aijbe-975	180	6	)	)	PUNCT
aijbe-975	180	7	investigated	investigate	VERB
aijbe-975	180	8	the	the	DET
aijbe-975	180	9	relationship	relationship	NOUN
aijbe-975	180	10	between	between	ADP
aijbe-975	180	11	earnings	earning	NOUN
aijbe-975	180	12	management	management	NOUN
aijbe-975	180	13	and	and	CCONJ
aijbe-975	180	14	quality	quality	NOUN
aijbe-975	180	15	of	of	ADP
aijbe-975	180	16	earnings	earning	NOUN
aijbe-975	180	17	for	for	ADP
aijbe-975	180	18	the	the	DET
aijbe-975	180	19	bankrupt	bankrupt	ADJ
aijbe-975	180	20	and	and	CCONJ
aijbe-975	180	21	non	non	ADJ
aijbe-975	180	22	-	-	ADJ
aijbe-975	180	23	bankrupt	bankrupt	ADJ
aijbe-975	180	24	firms	firm	NOUN
aijbe-975	180	25	listed	list	VERB
aijbe-975	180	26	in	in	ADP
aijbe-975	180	27	the	the	DET
aijbe-975	180	28	tehran	tehran	PROPN
aijbe-975	180	29	stock	stock	PROPN
aijbe-975	180	30	exchange	exchange	PROPN
aijbe-975	180	31	from	from	ADP
aijbe-975	180	32	2007	2007	NUM
aijbe-975	180	33	to	to	ADP
aijbe-975	180	34	2012	2012	NUM
aijbe-975	180	35	.	.	PUNCT
aijbe-975	181	1	the	the	DET
aijbe-975	181	2	results	result	NOUN
aijbe-975	181	3	of	of	ADP
aijbe-975	181	4	estimating	estimate	VERB
aijbe-975	181	5	unbalanced	unbalanced	ADJ
aijbe-975	181	6	panel	panel	NOUN
aijbe-975	181	7	data	datum	NOUN
aijbe-975	181	8	technique	technique	NOUN
aijbe-975	181	9	for	for	ADP
aijbe-975	181	10	55	55	NUM
aijbe-975	181	11	firms	firm	NOUN
aijbe-975	181	12	subjected	subject	VERB
aijbe-975	181	13	to	to	ADP
aijbe-975	181	14	bankruptcy	bankruptcy	NOUN
aijbe-975	181	15	of	of	ADP
aijbe-975	181	16	altman	altman	PROPN
aijbe-975	181	17	's	's	PART
aijbe-975	181	18	model	model	NOUN
aijbe-975	181	19	,	,	PUNCT
aijbe-975	181	20	and	and	CCONJ
aijbe-975	181	21	198	198	NUM
aijbe-975	181	22	non	non	ADJ
aijbe-975	181	23	-	-	ADJ
aijbe-975	181	24	bankrupt	bankrupt	ADJ
aijbe-975	181	25	firms	firm	NOUN
aijbe-975	181	26	,	,	PUNCT
aijbe-975	181	27	shows	show	VERB
aijbe-975	181	28	that	that	SCONJ
aijbe-975	181	29	the	the	DET
aijbe-975	181	30	bankrupt	bankrupt	ADJ
aijbe-975	181	31	firms	firm	NOUN
aijbe-975	181	32	tend	tend	VERB
aijbe-975	181	33	to	to	PART
aijbe-975	181	34	use	use	VERB
aijbe-975	181	35	opportunistic	opportunistic	ADJ
aijbe-975	181	36	earnings	earning	NOUN
aijbe-975	181	37	management	management	NOUN
aijbe-975	181	38	,	,	PUNCT
aijbe-975	181	39	and	and	CCONJ
aijbe-975	181	40	the	the	DET
aijbe-975	181	41	non	non	ADJ
aijbe-975	181	42	-	-	ADJ
aijbe-975	181	43	bankrupt	bankrupt	ADJ
aijbe-975	181	44	choose	choose	VERB
aijbe-975	181	45	efficient	efficient	ADJ
aijbe-975	181	46	earnings	earning	NOUN
aijbe-975	181	47	management	management	NOUN
aijbe-975	181	48	.	.	PUNCT
aijbe-975	182	1	gnyana	gnyana	PROPN
aijbe-975	182	2	(	(	PUNCT
aijbe-975	182	3	2015	2015	NUM
aijbe-975	182	4	)	)	PUNCT
aijbe-975	182	5	in	in	ADP
aijbe-975	182	6	his	his	PRON
aijbe-975	182	7	research	research	NOUN
aijbe-975	182	8	on	on	ADP
aijbe-975	182	9	prediction	prediction	NOUN
aijbe-975	182	10	of	of	ADP
aijbe-975	182	11	financial	financial	ADJ
aijbe-975	182	12	distress	distress	NOUN
aijbe-975	182	13	using	use	VERB
aijbe-975	182	14	altman	altman	PROPN
aijbe-975	182	15	z	z	PROPN
aijbe-975	182	16	score	score	NOUN
aijbe-975	182	17	for	for	ADP
aijbe-975	182	18	selected	select	VERB
aijbe-975	182	19	companies	company	NOUN
aijbe-975	182	20	in	in	ADP
aijbe-975	182	21	india	india	PROPN
aijbe-975	182	22	concluded	conclude	VERB
aijbe-975	182	23	that	that	SCONJ
aijbe-975	182	24	,	,	PUNCT
aijbe-975	182	25	z	z	NOUN
aijbe-975	182	26	score	score	NOUN
aijbe-975	182	27	is	be	AUX
aijbe-975	182	28	one	one	NUM
aijbe-975	182	29	of	of	ADP
aijbe-975	182	30	the	the	DET
aijbe-975	182	31	popular	popular	ADJ
aijbe-975	182	32	and	and	CCONJ
aijbe-975	182	33	effective	effective	ADJ
aijbe-975	182	34	models	model	NOUN
aijbe-975	182	35	and	and	CCONJ
aijbe-975	182	36	all	all	DET
aijbe-975	182	37	investors	investor	NOUN
aijbe-975	182	38	should	should	AUX
aijbe-975	182	39	analyze	analyze	VERB
aijbe-975	182	40	the	the	DET
aijbe-975	182	41	z	z	NOUN
aijbe-975	182	42	score	score	NOUN
aijbe-975	182	43	of	of	ADP
aijbe-975	182	44	company	company	NOUN
aijbe-975	182	45	before	before	ADP
aijbe-975	182	46	investment	investment	NOUN
aijbe-975	182	47	decision	decision	NOUN
aijbe-975	182	48	to	to	PART
aijbe-975	182	49	avoid	avoid	VERB
aijbe-975	182	50	financial	financial	ADJ
aijbe-975	182	51	loss	loss	NOUN
aijbe-975	182	52	due	due	ADP
aijbe-975	182	53	to	to	ADP
aijbe-975	182	54	financial	financial	ADJ
aijbe-975	182	55	failure	failure	NOUN
aijbe-975	182	56	.	.	PUNCT
aijbe-975	183	1	campa	campa	PROPN
aijbe-975	183	2	,	,	PUNCT
aijbe-975	183	3	del	del	PROPN
aijbe-975	183	4	mar	mar	PROPN
aijbe-975	183	5	and	and	CCONJ
aijbe-975	183	6	miñano	miñano	PROPN
aijbe-975	183	7	(	(	PUNCT
aijbe-975	183	8	2014	2014	NUM
aijbe-975	183	9	)	)	PUNCT
aijbe-975	183	10	conducted	conduct	VERB
aijbe-975	183	11	a	a	DET
aijbe-975	183	12	study	study	NOUN
aijbe-975	183	13	on	on	ADP
aijbe-975	183	14	the	the	DET
aijbe-975	183	15	response	response	NOUN
aijbe-975	183	16	to	to	ADP
aijbe-975	183	17	the	the	DET
aijbe-975	183	18	question	question	NOUN
aijbe-975	183	19	whether	whether	SCONJ
aijbe-975	183	20	spanish	spanish	ADJ
aijbe-975	183	21	companies	company	NOUN
aijbe-975	183	22	go	go	VERB
aijbe-975	183	23	bankrupt	bankrupt	ADJ
aijbe-975	183	24	,	,	PUNCT
aijbe-975	183	25	compared	compare	VERB
aijbe-975	183	26	to	to	ADP
aijbe-975	183	27	their	their	PRON
aijbe-975	183	28	counterparts	counterpart	NOUN
aijbe-975	183	29	,	,	PUNCT
aijbe-975	183	30	during	during	ADP
aijbe-975	183	31	the	the	DET
aijbe-975	183	32	years	year	NOUN
aijbe-975	183	33	prior	prior	ADV
aijbe-975	183	34	to	to	ADP
aijbe-975	183	35	the	the	DET
aijbe-975	183	36	procedure	procedure	NOUN
aijbe-975	183	37	of	of	ADP
aijbe-975	183	38	bankruptcy	bankruptcy	NOUN
aijbe-975	183	39	law	law	NOUN
aijbe-975	183	40	tend	tend	VERB
aijbe-975	183	41	to	to	PART
aijbe-975	183	42	manage	manage	VERB
aijbe-975	183	43	earnings	earning	NOUN
aijbe-975	183	44	or	or	CCONJ
aijbe-975	183	45	not	not	PART
aijbe-975	183	46	?	?	PUNCT
aijbe-975	184	1	in	in	ADP
aijbe-975	184	2	the	the	DET
aijbe-975	184	3	analysis	analysis	NOUN
aijbe-975	184	4	of	of	ADP
aijbe-975	184	5	a	a	DET
aijbe-975	184	6	sample	sample	NOUN
aijbe-975	184	7	matched	match	VERB
aijbe-975	184	8	bankrupt	bankrupt	ADJ
aijbe-975	184	9	companies	company	NOUN
aijbe-975	184	10	,	,	PUNCT
aijbe-975	184	11	it	it	PRON
aijbe-975	184	12	became	become	VERB
aijbe-975	184	13	clear	clear	ADJ
aijbe-975	184	14	that	that	SCONJ
aijbe-975	184	15	earnings	earning	NOUN
aijbe-975	184	16	management	management	NOUN
aijbe-975	184	17	of	of	ADP
aijbe-975	184	18	bankrupt	bankrupt	ADJ
aijbe-975	184	19	companies	company	NOUN
aijbe-975	184	20	is	be	AUX
aijbe-975	184	21	more	more	ADJ
aijbe-975	184	22	than	than	ADP
aijbe-975	184	23	those	those	PRON
aijbe-975	184	24	in	in	ADP
aijbe-975	184	25	nonbankrupt	nonbankrupt	PROPN
aijbe-975	184	26	them	they	PRON
aijbe-975	184	27	.	.	PUNCT
aijbe-975	185	1	findings	finding	NOUN
aijbe-975	185	2	showed	show	VERB
aijbe-975	185	3	that	that	SCONJ
aijbe-975	185	4	management	management	NOUN
aijbe-975	185	5	tools	tool	NOUN
aijbe-975	185	6	profit	profit	NOUN
aijbe-975	185	7	operates	operate	VERB
aijbe-975	185	8	by	by	ADP
aijbe-975	185	9	industry	industry	NOUN
aijbe-975	185	10	in	in	ADP
aijbe-975	185	11	which	which	PRON
aijbe-975	185	12	the	the	DET
aijbe-975	185	13	company	company	NOUN
aijbe-975	185	14	and	and	CCONJ
aijbe-975	185	15	the	the	DET
aijbe-975	185	16	years	year	NOUN
aijbe-975	185	17	of	of	ADP
aijbe-975	185	18	pre	pre	NOUN
aijbe-975	185	19	-	-	NOUN
aijbe-975	185	20	bankruptcy	bankruptcy	NOUN
aijbe-975	185	21	are	be	AUX
aijbe-975	185	22	changed	change	VERB
aijbe-975	185	23	.	.	PUNCT
aijbe-975	186	1	in	in	ADP
aijbe-975	186	2	zimbabwe	zimbabwe	PROPN
aijbe-975	186	3	,	,	PUNCT
aijbe-975	186	4	ncube	ncube	NOUN
aijbe-975	186	5	(	(	PUNCT
aijbe-975	186	6	2014	2014	NUM
aijbe-975	186	7	)	)	PUNCT
aijbe-975	186	8	on	on	ADP
aijbe-975	186	9	altman	altman	PROPN
aijbe-975	186	10	’s	’s	PART
aijbe-975	186	11	z	z	PROPN
aijbe-975	186	12	score	score	NOUN
aijbe-975	186	13	for	for	ADP
aijbe-975	186	14	nonmanufacturing	nonmanufacturing	ADJ
aijbe-975	186	15	firms	firm	NOUN
aijbe-975	186	16	and	and	CCONJ
aijbe-975	186	17	financial	financial	ADJ
aijbe-975	186	18	institutions	institution	NOUN
aijbe-975	186	19	listed	list	VERB
aijbe-975	186	20	in	in	ADP
aijbe-975	186	21	zimbabwe	zimbabwe	PROPN
aijbe-975	186	22	stock	stock	PROPN
aijbe-975	186	23	exchange	exchange	PROPN
aijbe-975	186	24	recommended	recommend	VERB
aijbe-975	186	25	the	the	DET
aijbe-975	186	26	use	use	NOUN
aijbe-975	186	27	of	of	ADP
aijbe-975	186	28	the	the	DET
aijbe-975	186	29	model	model	NOUN
aijbe-975	186	30	in	in	ADP
aijbe-975	186	31	predicting	predict	VERB
aijbe-975	186	32	corporate	corporate	ADJ
aijbe-975	186	33	failure	failure	NOUN
aijbe-975	186	34	in	in	ADP
aijbe-975	186	35	the	the	DET
aijbe-975	186	36	financial	financial	ADJ
aijbe-975	186	37	services	service	NOUN
aijbe-975	186	38	and	and	CCONJ
aijbe-975	186	39	banking	banking	NOUN
aijbe-975	186	40	sector	sector	NOUN
aijbe-975	186	41	.	.	PUNCT
aijbe-975	187	1	from	from	ADP
aijbe-975	187	2	the	the	DET
aijbe-975	187	3	above	above	NOUN
aijbe-975	187	4	,	,	PUNCT
aijbe-975	187	5	despite	despite	SCONJ
aijbe-975	187	6	altman	altman	PROPN
aijbe-975	187	7	’s	’s	PART
aijbe-975	187	8	model	model	NOUN
aijbe-975	187	9	being	be	AUX
aijbe-975	187	10	old	old	ADJ
aijbe-975	187	11	and	and	CCONJ
aijbe-975	187	12	despite	despite	SCONJ
aijbe-975	187	13	of	of	ADP
aijbe-975	187	14	its	its	PRON
aijbe-975	187	15	limitations	limitation	NOUN
aijbe-975	187	16	,	,	PUNCT
aijbe-975	187	17	it	it	PRON
aijbe-975	187	18	has	have	AUX
aijbe-975	187	19	remained	remain	VERB
aijbe-975	187	20	to	to	PART
aijbe-975	187	21	be	be	AUX
aijbe-975	187	22	the	the	DET
aijbe-975	187	23	most	most	ADV
aijbe-975	187	24	globally	globally	ADV
aijbe-975	187	25	used	use	VERB
aijbe-975	187	26	model	model	NOUN
aijbe-975	187	27	.	.	PUNCT
aijbe-975	188	1	arguably	arguably	ADV
aijbe-975	188	2	that	that	SCONJ
aijbe-975	188	3	various	various	ADJ
aijbe-975	188	4	equations	equation	NOUN
aijbe-975	188	5	now	now	ADV
aijbe-975	188	6	exists	exist	VERB
aijbe-975	188	7	but	but	CCONJ
aijbe-975	188	8	they	they	PRON
aijbe-975	188	9	all	all	PRON
aijbe-975	188	10	follow	follow	VERB
aijbe-975	188	11	the	the	DET
aijbe-975	188	12	concepts	concept	NOUN
aijbe-975	188	13	of	of	ADP
aijbe-975	188	14	the	the	DET
aijbe-975	188	15	original	original	ADJ
aijbe-975	188	16	one	one	NUM
aijbe-975	188	17	derived	derive	VERB
aijbe-975	188	18	by	by	ADP
aijbe-975	188	19	professor	professor	NOUN
aijbe-975	188	20	altman	altman	PROPN
aijbe-975	188	21	in	in	ADP
aijbe-975	188	22	1968	1968	NUM
aijbe-975	188	23	.	.	PUNCT
aijbe-975	189	1	methodology	methodology	NOUN
aijbe-975	189	2	due	due	ADP
aijbe-975	189	3	to	to	ADP
aijbe-975	189	4	the	the	DET
aijbe-975	189	5	nature	nature	NOUN
aijbe-975	189	6	of	of	ADP
aijbe-975	189	7	the	the	DET
aijbe-975	189	8	study	study	NOUN
aijbe-975	189	9	,	,	PUNCT
aijbe-975	189	10	ex	ex	X
aijbe-975	189	11	post	post	X
aijbe-975	189	12	facto	facto	X
aijbe-975	189	13	research	research	NOUN
aijbe-975	189	14	design	design	NOUN
aijbe-975	189	15	was	be	AUX
aijbe-975	189	16	adopted	adopt	VERB
aijbe-975	189	17	.	.	PUNCT
aijbe-975	190	1	the	the	DET
aijbe-975	190	2	study	study	NOUN
aijbe-975	190	3	analyzed	analyze	VERB
aijbe-975	190	4	the	the	DET
aijbe-975	190	5	audited	audit	VERB
aijbe-975	190	6	accounts	account	NOUN
aijbe-975	190	7	of	of	ADP
aijbe-975	190	8	banks	bank	NOUN
aijbe-975	190	9	.	.	PUNCT
aijbe-975	191	1	this	this	PRON
aijbe-975	191	2	involves	involve	VERB
aijbe-975	191	3	use	use	NOUN
aijbe-975	191	4	of	of	ADP
aijbe-975	191	5	financial	financial	ADJ
aijbe-975	191	6	accounts	account	NOUN
aijbe-975	191	7	of	of	ADP
aijbe-975	191	8	the	the	DET
aijbe-975	191	9	banks	bank	NOUN
aijbe-975	191	10	under	under	ADP
aijbe-975	191	11	assessment	assessment	NOUN
aijbe-975	191	12	for	for	ADP
aijbe-975	191	13	the	the	DET
aijbe-975	191	14	period	period	NOUN
aijbe-975	191	15	,	,	PUNCT
aijbe-975	191	16	20122023	20122023	NUM
aijbe-975	191	17	to	to	PART
aijbe-975	191	18	generate	generate	VERB
aijbe-975	191	19	the	the	DET
aijbe-975	191	20	financial	financial	ADJ
aijbe-975	191	21	ratios	ratio	NOUN
aijbe-975	191	22	that	that	PRON
aijbe-975	191	23	discriminated	discriminate	VERB
aijbe-975	191	24	the	the	DET
aijbe-975	191	25	most	most	ADJ
aijbe-975	191	26	in	in	ADP
aijbe-975	191	27	prediction	prediction	NOUN
aijbe-975	191	28	of	of	ADP
aijbe-975	191	29	healthy	healthy	ADJ
aijbe-975	191	30	banks	bank	NOUN
aijbe-975	191	31	using	use	VERB
aijbe-975	191	32	altman	altman	PROPN
aijbe-975	191	33	model	model	PROPN
aijbe-975	191	34	.	.	PUNCT
aijbe-975	192	1	population	population	NOUN
aijbe-975	192	2	and	and	CCONJ
aijbe-975	192	3	sample	sample	NOUN
aijbe-975	192	4	size	size	NOUN
aijbe-975	192	5	this	this	DET
aijbe-975	192	6	population	population	NOUN
aijbe-975	192	7	of	of	ADP
aijbe-975	192	8	this	this	DET
aijbe-975	192	9	study	study	NOUN
aijbe-975	192	10	consists	consist	VERB
aijbe-975	192	11	of	of	ADP
aijbe-975	192	12	the	the	DET
aijbe-975	192	13	deposit	deposit	NOUN
aijbe-975	192	14	money	money	NOUN
aijbe-975	192	15	banks	bank	NOUN
aijbe-975	192	16	quoted	quote	VERB
aijbe-975	192	17	on	on	ADP
aijbe-975	192	18	the	the	DET
aijbe-975	192	19	nigerian	nigerian	ADJ
aijbe-975	192	20	exchange	exchange	NOUN
aijbe-975	192	21	group	group	NOUN
aijbe-975	192	22	.	.	PUNCT
aijbe-975	193	1	the	the	DET
aijbe-975	193	2	study	study	NOUN
aijbe-975	193	3	covered	cover	VERB
aijbe-975	193	4	ten	ten	NUM
aijbe-975	193	5	years	year	NOUN
aijbe-975	193	6	annual	annual	ADJ
aijbe-975	193	7	reports	report	NOUN
aijbe-975	193	8	and	and	CCONJ
aijbe-975	193	9	accounts	account	NOUN
aijbe-975	193	10	of	of	ADP
aijbe-975	193	11	these	these	DET
aijbe-975	193	12	banks	bank	NOUN
aijbe-975	193	13	from	from	ADP
aijbe-975	193	14	2012	2012	NUM
aijbe-975	193	15	to	to	ADP
aijbe-975	193	16	2023	2023	NUM
aijbe-975	193	17	.	.	PUNCT
aijbe-975	194	1	the	the	DET
aijbe-975	194	2	"	"	PUNCT
aijbe-975	194	3	purposive	purposive	ADJ
aijbe-975	194	4	sampling	sampling	NOUN
aijbe-975	194	5	technique	technique	NOUN
aijbe-975	194	6	was	be	AUX
aijbe-975	194	7	applied	apply	VERB
aijbe-975	194	8	(	(	PUNCT
aijbe-975	194	9	non	non	ADJ
aijbe-975	194	10	-	-	ADJ
aijbe-975	194	11	random	random	ADJ
aijbe-975	194	12	sample	sample	NOUN
aijbe-975	194	13	)	)	PUNCT
aijbe-975	194	14	.	.	PUNCT
aijbe-975	195	1	in	in	ADP
aijbe-975	195	2	this	this	DET
aijbe-975	195	3	method	method	NOUN
aijbe-975	195	4	,	,	PUNCT
aijbe-975	195	5	the	the	DET
aijbe-975	195	6	sample	sample	NOUN
aijbe-975	195	7	is	be	AUX
aijbe-975	195	8	chosen	choose	VERB
aijbe-975	195	9	based	base	VERB
aijbe-975	195	10	on	on	ADP
aijbe-975	195	11	what	what	PRON
aijbe-975	195	12	the	the	DET
aijbe-975	195	13	researcher	researcher	NOUN
aijbe-975	195	14	thinks	think	VERB
aijbe-975	195	15	is	be	AUX
aijbe-975	195	16	appropriate	appropriate	ADJ
aijbe-975	195	17	for	for	ADP
aijbe-975	195	18	the	the	DET
aijbe-975	195	19	study	study	NOUN
aijbe-975	195	20	.	.	PUNCT
aijbe-975	196	1	the	the	DET
aijbe-975	196	2	banks	bank	NOUN
aijbe-975	196	3	licence	licence	VERB
aijbe-975	196	4	with	with	ADP
aijbe-975	196	5	international	international	ADJ
aijbe-975	196	6	authorization	authorization	NOUN
aijbe-975	196	7	was	be	AUX
aijbe-975	196	8	chosen	choose	VERB
aijbe-975	196	9	which	which	PRON
aijbe-975	196	10	consist	consist	VERB
aijbe-975	196	11	a	a	DET
aijbe-975	196	12	total	total	NOUN
aijbe-975	196	13	of	of	ADP
aijbe-975	196	14	eight	eight	NUM
aijbe-975	196	15	(	(	PUNCT
aijbe-975	196	16	8)	8)	NUM
aijbe-975	196	17	out	out	ADP
aijbe-975	196	18	of	of	ADP
aijbe-975	196	19	the	the	DET
aijbe-975	196	20	twenty	twenty	NUM
aijbe-975	196	21	-	-	PUNCT
aijbe-975	196	22	two	two	NUM
aijbe-975	196	23	(	(	PUNCT
aijbe-975	196	24	22	22	NUM
aijbe-975	196	25	)	)	PUNCT
aijbe-975	196	26	deposit	deposit	NOUN
aijbe-975	196	27	money	money	NOUN
aijbe-975	196	28	banks	bank	NOUN
aijbe-975	196	29	which	which	PRON
aijbe-975	196	30	was	be	AUX
aijbe-975	196	31	inevitably	inevitably	ADV
aijbe-975	196	32	excluded	exclude	VERB
aijbe-975	196	33	during	during	ADP
aijbe-975	196	34	the	the	DET
aijbe-975	196	35	data	data	NOUN
aijbe-975	196	36	collection	collection	NOUN
aijbe-975	196	37	process	process	NOUN
aijbe-975	196	38	due	due	ADP
aijbe-975	196	39	to	to	ADP
aijbe-975	196	40	incomplete	incomplete	ADJ
aijbe-975	196	41	data	datum	NOUN
aijbe-975	196	42	,	,	PUNCT
aijbe-975	196	43	hence	hence	ADV
aijbe-975	196	44	majority	majority	NOUN
aijbe-975	196	45	of	of	ADP
aijbe-975	196	46	the	the	DET
aijbe-975	196	47	other	other	ADJ
aijbe-975	196	48	banks	bank	NOUN
aijbe-975	196	49	are	be	AUX
aijbe-975	196	50	those	those	PRON
aijbe-975	196	51	that	that	PRON
aijbe-975	196	52	either	either	CCONJ
aijbe-975	196	53	emerged	emerge	VERB
aijbe-975	196	54	or	or	CCONJ
aijbe-975	196	55	acquired	acquire	VERB
aijbe-975	196	56	during	during	ADP
aijbe-975	196	57	the	the	DET
aijbe-975	196	58	period	period	NOUN
aijbe-975	196	59	the	the	DET
aijbe-975	196	60	study	study	NOUN
aijbe-975	196	61	covered	cover	VERB
aijbe-975	196	62	without	without	ADP
aijbe-975	196	63	international	international	ADJ
aijbe-975	196	64	authorization	authorization	NOUN
aijbe-975	196	65	(	(	PUNCT
aijbe-975	196	66	see	see	VERB
aijbe-975	196	67	appendix	appendix	NOUN
aijbe-975	196	68	for	for	ADP
aijbe-975	196	69	details	detail	NOUN
aijbe-975	196	70	)	)	PUNCT
aijbe-975	196	71	.	.	PUNCT
aijbe-975	197	1	source	source	NOUN
aijbe-975	197	2	of	of	ADP
aijbe-975	197	3	data	datum	NOUN
aijbe-975	197	4	collection	collection	NOUN
aijbe-975	197	5	data	datum	NOUN
aijbe-975	197	6	were	be	AUX
aijbe-975	197	7	collected	collect	VERB
aijbe-975	197	8	from	from	ADP
aijbe-975	197	9	only	only	ADJ
aijbe-975	197	10	secondary	secondary	ADJ
aijbe-975	197	11	sources	source	NOUN
aijbe-975	197	12	.	.	PUNCT
aijbe-975	198	1	this	this	DET
aijbe-975	198	2	data	datum	NOUN
aijbe-975	198	3	was	be	AUX
aijbe-975	198	4	obtained	obtain	VERB
aijbe-975	198	5	from	from	ADP
aijbe-975	198	6	the	the	DET
aijbe-975	198	7	annual	annual	ADJ
aijbe-975	198	8	reports	report	NOUN
aijbe-975	198	9	and	and	CCONJ
aijbe-975	198	10	audited	audit	VERB
aijbe-975	198	11	accounts	account	NOUN
aijbe-975	198	12	of	of	ADP
aijbe-975	198	13	the	the	DET
aijbe-975	198	14	banks	bank	NOUN
aijbe-975	198	15	under	under	ADP
aijbe-975	198	16	assessment	assessment	NOUN
aijbe-975	198	17	model	model	NOUN
aijbe-975	198	18	specification	specification	NOUN
aijbe-975	198	19	the	the	DET
aijbe-975	198	20	study	study	NOUN
aijbe-975	198	21	employed	employ	VERB
aijbe-975	198	22	altman	altman	PROPN
aijbe-975	198	23	model	model	NOUN
aijbe-975	198	24	given	give	VERB
aijbe-975	198	25	as	as	ADP
aijbe-975	198	26	zeta	zeta	NOUN
aijbe-975	198	27	“	"	PUNCT
aijbe-975	198	28	z	z	PROPN
aijbe-975	198	29	”	"	PUNCT
aijbe-975	198	30	z=1.2x1	z=1.2x1	NOUN
aijbe-975	198	31	+	+	CCONJ
aijbe-975	199	1	1.4x2	1.4x2	NUM
aijbe-975	199	2	+	+	NUM
aijbe-975	199	3	3.3x3	3.3x3	NUM
aijbe-975	199	4	+	+	NUM
aijbe-975	199	5	0.6x4	0.6x4	NUM
aijbe-975	199	6	+	+	CCONJ
aijbe-975	199	7	1.0	1.0	NUM
aijbe-975	199	8	x5	x5	NOUN
aijbe-975	199	9	,	,	PUNCT
aijbe-975	199	10	where	where	SCONJ
aijbe-975	199	11	:	:	PUNCT
aijbe-975	199	12	x1	x1	PROPN
aijbe-975	199	13	=	=	SYM
aijbe-975	199	14	working	work	VERB
aijbe-975	199	15	capital	capital	NOUN
aijbe-975	199	16	to	to	PART
aijbe-975	199	17	total	total	ADJ
aijbe-975	199	18	assets	asset	NOUN
aijbe-975	199	19	ezekwere	ezekwere	ADV
aijbe-975	199	20	uzochukwu	uzochukwu	ADJ
aijbe-975	199	21	and	and	CCONJ
aijbe-975	199	22	amahi	amahi	PROPN
aijbe-975	199	23	uchechukwu	uchechukwu	PROPN
aijbe-975	199	24	fidelis	fidelis	PROPN
aijbe-975	199	25	(	(	PUNCT
aijbe-975	199	26	2025	2025	NUM
aijbe-975	199	27	)	)	PUNCT
aijbe-975	199	28	9	9	NUM
aijbe-975	199	29	american	american	ADJ
aijbe-975	199	30	interdisciplinary	interdisciplinary	ADJ
aijbe-975	199	31	journal	journal	NOUN
aijbe-975	199	32	of	of	ADP
aijbe-975	199	33	business	business	NOUN
aijbe-975	199	34	and	and	CCONJ
aijbe-975	199	35	economics	economic	NOUN
aijbe-975	199	36	|	|	ADV
aijbe-975	199	37	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	199	38	x2	x2	PROPN
aijbe-975	199	39	=	=	PUNCT
aijbe-975	199	40	retained	retain	VERB
aijbe-975	199	41	earnings	earning	NOUN
aijbe-975	199	42	to	to	ADP
aijbe-975	199	43	total	total	ADJ
aijbe-975	199	44	assets	asset	NOUN
aijbe-975	199	45	x3	x3	NOUN
aijbe-975	200	1	=	=	SYM
aijbe-975	200	2	earnings	earning	NOUN
aijbe-975	200	3	before	before	ADP
aijbe-975	200	4	interest	interest	NOUN
aijbe-975	200	5	and	and	CCONJ
aijbe-975	200	6	taxes	taxis	NOUN
aijbe-975	200	7	to	to	PART
aijbe-975	200	8	total	total	VERB
aijbe-975	200	9	asset	asset	NOUN
aijbe-975	200	10	x4	x4	NOUN
aijbe-975	200	11	=	=	NOUN
aijbe-975	200	12	value	value	NOUN
aijbe-975	200	13	of	of	ADP
aijbe-975	200	14	equity	equity	NOUN
aijbe-975	200	15	to	to	ADP
aijbe-975	200	16	total	total	ADJ
aijbe-975	200	17	book	book	NOUN
aijbe-975	200	18	debt	debt	NOUN
aijbe-975	200	19	x5	x5	NOUN
aijbe-975	200	20	=	=	SYM
aijbe-975	200	21	gross	gross	ADJ
aijbe-975	200	22	earnings	earning	NOUN
aijbe-975	200	23	to	to	ADP
aijbe-975	200	24	total	total	ADJ
aijbe-975	200	25	assets	asset	NOUN
aijbe-975	200	26	the	the	DET
aijbe-975	200	27	decision	decision	NOUN
aijbe-975	200	28	rule	rule	NOUN
aijbe-975	200	29	is	be	AUX
aijbe-975	200	30	that	that	SCONJ
aijbe-975	200	31	:	:	PUNCT
aijbe-975	200	32	(	(	PUNCT
aijbe-975	200	33	i	i	NOUN
aijbe-975	200	34	)	)	PUNCT
aijbe-975	200	35	.	.	PUNCT
aijbe-975	201	1	for	for	ADP
aijbe-975	201	2	z<1.81	z<1.81	PROPN
aijbe-975	201	3	bankruptcy	bankruptcy	NOUN
aijbe-975	201	4	region	region	NOUN
aijbe-975	201	5	(	(	PUNCT
aijbe-975	201	6	ii	ii	NOUN
aijbe-975	201	7	)	)	PUNCT
aijbe-975	201	8	.	.	PUNCT
aijbe-975	202	1	for	for	ADP
aijbe-975	202	2	1.81	1.81	NUM
aijbe-975	202	3	<	<	X
aijbe-975	202	4	z>2.675	z>2.675	NOUN
aijbe-975	202	5	high	high	ADJ
aijbe-975	202	6	bankruptcy	bankruptcy	NOUN
aijbe-975	202	7	potential	potential	NOUN
aijbe-975	202	8	(	(	PUNCT
aijbe-975	202	9	iii	iii	NOUN
aijbe-975	202	10	)	)	PUNCT
aijbe-975	202	11	.	.	PUNCT
aijbe-975	203	1	for	for	ADP
aijbe-975	203	2	2.675	2.675	NUM
aijbe-975	203	3	<	<	NOUN
aijbe-975	203	4	z<2.99	z<2.99	PROPN
aijbe-975	203	5	low	low	ADJ
aijbe-975	203	6	bankruptcy	bankruptcy	NOUN
aijbe-975	203	7	potential	potential	NOUN
aijbe-975	203	8	(	(	PUNCT
aijbe-975	203	9	iv	iv	NOUN
aijbe-975	203	10	)	)	PUNCT
aijbe-975	203	11	.	.	PUNCT
aijbe-975	204	1	for	for	ADP
aijbe-975	204	2	z>2.99	z>2.99	PROPN
aijbe-975	204	3	strong	strong	ADJ
aijbe-975	204	4	(	(	PUNCT
aijbe-975	204	5	no	no	DET
aijbe-975	204	6	sign	sign	NOUN
aijbe-975	204	7	of	of	ADP
aijbe-975	204	8	bankruptcy	bankruptcy	NOUN
aijbe-975	204	9	at	at	ADV
aijbe-975	204	10	all	all	ADV
aijbe-975	204	11	)	)	PUNCT
aijbe-975	204	12	.	.	PUNCT
aijbe-975	205	1	the	the	DET
aijbe-975	205	2	altman	altman	PROPN
aijbe-975	205	3	model	model	NOUN
aijbe-975	205	4	will	will	AUX
aijbe-975	205	5	be	be	AUX
aijbe-975	205	6	modified	modify	VERB
aijbe-975	205	7	thus	thus	ADV
aijbe-975	205	8	to	to	PART
aijbe-975	205	9	incorporate	incorporate	VERB
aijbe-975	205	10	corporate	corporate	ADJ
aijbe-975	205	11	governance	governance	NOUN
aijbe-975	205	12	:	:	PUNCT
aijbe-975	205	13	atmnit	atmnit	PROPN
aijbe-975	205	14	=	=	SYM
aijbe-975	205	15	a0	a0	PROPN
aijbe-975	205	16	+	+	CCONJ
aijbe-975	205	17	β1aci	β1aci	PROPN
aijbe-975	206	1	+	+	PUNCT
aijbe-975	206	2	β2acdit	β2acdit	NOUN
aijbe-975	206	3	+	+	CCONJ
aijbe-975	206	4	β3recit+β4rmcit	β3recit+β4rmcit	ADJ
aijbe-975	206	5	+	+	ADJ
aijbe-975	206	6	β5bindit	β5bindit	NOUN
aijbe-975	206	7	+	+	CCONJ
aijbe-975	206	8	it	it	PRON
aijbe-975	206	9	urt	urt	VERB
aijbe-975	206	10	…	…	PUNCT
aijbe-975	206	11	…	…	PUNCT
aijbe-975	206	12	…	…	PUNCT
aijbe-975	206	13	……	……	NOUN
aijbe-975	206	14	……	……	NOUN
aijbe-975	206	15	.	.	PUNCT
aijbe-975	207	1	…	…	PUNCT
aijbe-975	207	2	..	..	PUNCT
aijbe-975	207	3	…	…	PUNCT
aijbe-975	207	4	....	....	PUNCT
aijbe-975	207	5	(	(	PUNCT
aijbe-975	207	6	i	i	NOUN
aijbe-975	207	7	)	)	PUNCT
aijbe-975	207	8	where	where	SCONJ
aijbe-975	207	9	;	;	PUNCT
aijbe-975	207	10	atmn=	atmn=	NUM
aijbe-975	207	11	altman	altman	NOUN
aijbe-975	207	12	prediction	prediction	NOUN
aijbe-975	207	13	model	model	NOUN
aijbe-975	207	14	aci=	aci=	PROPN
aijbe-975	207	15	audit	audit	NOUN
aijbe-975	207	16	committee	committee	NOUN
aijbe-975	207	17	independence	independence	NOUN
aijbe-975	207	18	rec	rec	X
aijbe-975	207	19	=	=	PROPN
aijbe-975	207	20	remuneration	remuneration	NOUN
aijbe-975	207	21	committee	committee	NOUN
aijbe-975	207	22	method	method	NOUN
aijbe-975	207	23	of	of	ADP
aijbe-975	207	24	data	datum	NOUN
aijbe-975	207	25	analysis	analysis	NOUN
aijbe-975	207	26	data	datum	NOUN
aijbe-975	207	27	were	be	AUX
aijbe-975	207	28	analyzed	analyze	VERB
aijbe-975	207	29	with	with	ADP
aijbe-975	207	30	descriptive	descriptive	ADJ
aijbe-975	207	31	statistics	statistic	NOUN
aijbe-975	207	32	,	,	PUNCT
aijbe-975	207	33	and	and	CCONJ
aijbe-975	207	34	the	the	DET
aijbe-975	207	35	hypotheses	hypothesis	NOUN
aijbe-975	207	36	will	will	AUX
aijbe-975	207	37	be	be	AUX
aijbe-975	207	38	tested	test	VERB
aijbe-975	207	39	with	with	ADP
aijbe-975	207	40	pearson	pearson	PROPN
aijbe-975	207	41	correlation	correlation	NOUN
aijbe-975	207	42	,	,	PUNCT
aijbe-975	207	43	and	and	CCONJ
aijbe-975	207	44	multiple	multiple	ADJ
aijbe-975	207	45	regression	regression	NOUN
aijbe-975	207	46	analysis	analysis	NOUN
aijbe-975	207	47	.	.	PUNCT
aijbe-975	208	1	since	since	SCONJ
aijbe-975	208	2	the	the	DET
aijbe-975	208	3	focus	focus	NOUN
aijbe-975	208	4	of	of	ADP
aijbe-975	208	5	the	the	DET
aijbe-975	208	6	study	study	NOUN
aijbe-975	208	7	is	be	AUX
aijbe-975	208	8	to	to	PART
aijbe-975	208	9	examine	examine	VERB
aijbe-975	208	10	the	the	DET
aijbe-975	208	11	effect	effect	NOUN
aijbe-975	208	12	of	of	ADP
aijbe-975	208	13	asset	asset	NOUN
aijbe-975	208	14	composition	composition	NOUN
aijbe-975	208	15	on	on	ADP
aijbe-975	208	16	financial	financial	ADJ
aijbe-975	208	17	performance	performance	NOUN
aijbe-975	208	18	,	,	PUNCT
aijbe-975	208	19	regression	regression	VERB
aijbe-975	208	20	analysis	analysis	NOUN
aijbe-975	208	21	becomes	become	VERB
aijbe-975	208	22	appropriate	appropriate	ADJ
aijbe-975	208	23	tool	tool	NOUN
aijbe-975	208	24	for	for	ADP
aijbe-975	208	25	it	it	PRON
aijbe-975	208	26	.	.	PUNCT
aijbe-975	209	1	descriptive	descriptive	ADJ
aijbe-975	209	2	statistics	statistic	NOUN
aijbe-975	209	3	employed	employ	VERB
aijbe-975	209	4	to	to	PART
aijbe-975	209	5	summarily	summarily	ADV
aijbe-975	209	6	describe	describe	VERB
aijbe-975	209	7	the	the	DET
aijbe-975	209	8	mean	mean	ADJ
aijbe-975	209	9	,	,	PUNCT
aijbe-975	209	10	median	median	ADJ
aijbe-975	209	11	,	,	PUNCT
aijbe-975	209	12	standard	standard	ADJ
aijbe-975	209	13	deviation	deviation	NOUN
aijbe-975	209	14	,	,	PUNCT
aijbe-975	209	15	kurtosis	kurtosis	NOUN
aijbe-975	209	16	and	and	CCONJ
aijbe-975	209	17	skewness	skewness	NOUN
aijbe-975	209	18	of	of	ADP
aijbe-975	209	19	the	the	DET
aijbe-975	209	20	study	study	NOUN
aijbe-975	209	21	variables	variable	NOUN
aijbe-975	209	22	.	.	PUNCT
aijbe-975	210	1	inferential	inferential	ADJ
aijbe-975	210	2	statistics	statistic	NOUN
aijbe-975	210	3	will	will	AUX
aijbe-975	210	4	also	also	ADV
aijbe-975	210	5	be	be	AUX
aijbe-975	210	6	utilized	utilize	VERB
aijbe-975	210	7	with	with	ADP
aijbe-975	210	8	the	the	DET
aijbe-975	210	9	aid	aid	NOUN
aijbe-975	210	10	of	of	ADP
aijbe-975	210	11	e	e	NOUN
aijbe-975	210	12	-	-	NOUN
aijbe-975	210	13	views	view	NOUN
aijbe-975	210	14	9	9	NUM
aijbe-975	210	15	using	use	VERB
aijbe-975	210	16	:	:	PUNCT
aijbe-975	210	17	i.	i.	PROPN
aijbe-975	210	18	coefficient	coefficient	NOUN
aijbe-975	210	19	of	of	ADP
aijbe-975	210	20	correlation	correlation	NOUN
aijbe-975	210	21	:	:	PUNCT
aijbe-975	210	22	which	which	PRON
aijbe-975	210	23	is	be	AUX
aijbe-975	210	24	a	a	DET
aijbe-975	210	25	good	good	ADJ
aijbe-975	210	26	measure	measure	NOUN
aijbe-975	210	27	of	of	ADP
aijbe-975	210	28	relationship	relationship	NOUN
aijbe-975	210	29	between	between	ADP
aijbe-975	210	30	two	two	NUM
aijbe-975	210	31	variables	variable	NOUN
aijbe-975	210	32	that	that	PRON
aijbe-975	210	33	tell	tell	VERB
aijbe-975	210	34	us	we	PRON
aijbe-975	210	35	about	about	ADP
aijbe-975	210	36	the	the	DET
aijbe-975	210	37	strength	strength	NOUN
aijbe-975	210	38	of	of	ADP
aijbe-975	210	39	relationship	relationship	NOUN
aijbe-975	210	40	and	and	CCONJ
aijbe-975	210	41	the	the	DET
aijbe-975	210	42	direction	direction	NOUN
aijbe-975	210	43	of	of	ADP
aijbe-975	210	44	the	the	DET
aijbe-975	210	45	relationship	relationship	NOUN
aijbe-975	210	46	as	as	ADV
aijbe-975	210	47	well	well	ADV
aijbe-975	210	48	?	?	PUNCT
aijbe-975	211	1	ii	ii	X
aijbe-975	211	2	.	.	PUNCT
aijbe-975	212	1	regressions	regression	NOUN
aijbe-975	212	2	analysis	analysis	NOUN
aijbe-975	212	3	:	:	PUNCT
aijbe-975	212	4	regression	regression	VERB
aijbe-975	212	5	analysis	analysis	NOUN
aijbe-975	212	6	predicts	predict	VERB
aijbe-975	212	7	the	the	DET
aijbe-975	212	8	value	value	NOUN
aijbe-975	212	9	the	the	DET
aijbe-975	212	10	dependent	dependent	ADJ
aijbe-975	212	11	variable	variable	NOUN
aijbe-975	212	12	based	base	VERB
aijbe-975	212	13	on	on	ADP
aijbe-975	212	14	the	the	DET
aijbe-975	212	15	value	value	NOUN
aijbe-975	212	16	of	of	ADP
aijbe-975	212	17	the	the	DET
aijbe-975	212	18	independent	independent	ADJ
aijbe-975	212	19	variable	variable	NOUN
aijbe-975	212	20	and	and	CCONJ
aijbe-975	212	21	explains	explain	VERB
aijbe-975	212	22	the	the	DET
aijbe-975	212	23	impact	impact	NOUN
aijbe-975	212	24	or	or	CCONJ
aijbe-975	212	25	effect	effect	NOUN
aijbe-975	212	26	of	of	ADP
aijbe-975	212	27	changes	change	NOUN
aijbe-975	212	28	in	in	ADP
aijbe-975	212	29	the	the	DET
aijbe-975	212	30	values	value	NOUN
aijbe-975	212	31	of	of	ADP
aijbe-975	212	32	the	the	DET
aijbe-975	212	33	variables	variable	NOUN
aijbe-975	212	34	.	.	PUNCT
aijbe-975	213	1	decision	decision	NOUN
aijbe-975	213	2	rule	rule	NOUN
aijbe-975	213	3	accept	accept	VERB
aijbe-975	213	4	the	the	DET
aijbe-975	213	5	alternative	alternative	ADJ
aijbe-975	213	6	hypothesis	hypothesis	NOUN
aijbe-975	213	7	,	,	PUNCT
aijbe-975	213	8	if	if	SCONJ
aijbe-975	213	9	the	the	DET
aijbe-975	213	10	probability	probability	NOUN
aijbe-975	213	11	value	value	NOUN
aijbe-975	213	12	(	(	PUNCT
aijbe-975	213	13	p	p	NOUN
aijbe-975	213	14	-	-	PUNCT
aijbe-975	213	15	value	value	NOUN
aijbe-975	213	16	)	)	PUNCT
aijbe-975	213	17	of	of	ADP
aijbe-975	213	18	the	the	DET
aijbe-975	213	19	test	test	NOUN
aijbe-975	213	20	is	be	AUX
aijbe-975	213	21	less	less	ADJ
aijbe-975	213	22	than	than	ADP
aijbe-975	213	23	0.05	0.05	NUM
aijbe-975	213	24	(	(	PUNCT
aijbe-975	213	25	5	5	NUM
aijbe-975	213	26	%	%	NOUN
aijbe-975	213	27	)	)	PUNCT
aijbe-975	213	28	.	.	PUNCT
aijbe-975	214	1	otherwise	otherwise	ADV
aijbe-975	214	2	reject	reject	VERB
aijbe-975	214	3	.	.	PUNCT
aijbe-975	215	1	data	datum	NOUN
aijbe-975	215	2	analysis	analysis	NOUN
aijbe-975	215	3	and	and	CCONJ
aijbe-975	215	4	results	result	NOUN
aijbe-975	215	5	table	table	NOUN
aijbe-975	215	6	1	1	NUM
aijbe-975	215	7	:	:	PUNCT
aijbe-975	215	8	descriptive	descriptive	ADJ
aijbe-975	215	9	analysis	analysis	NOUN
aijbe-975	215	10	atmn	atmn	NOUN
aijbe-975	215	11	aci	aci	PROPN
aijbe-975	215	12	rec	rec	NOUN
aijbe-975	215	13	mean	mean	VERB
aijbe-975	216	1	2.913370	2.913370	NUM
aijbe-975	216	2	0.377978	0.377978	NUM
aijbe-975	216	3	85.49554	85.49554	NUM
aijbe-975	216	4	median	median	NOUN
aijbe-975	216	5	3.023000	3.023000	NUM
aijbe-975	216	6	0.330000	0.330000	NUM
aijbe-975	216	7	88.70000	88.70000	NUM
aijbe-975	216	8	maximum	maximum	NOUN
aijbe-975	216	9	6.598000	6.598000	NUM
aijbe-975	216	10	1.780000	1.780000	NUM
aijbe-975	216	11	99.94000	99.94000	NUM
aijbe-975	216	12	minimum	minimum	NOUN
aijbe-975	216	13	0.399000	0.399000	NUM
aijbe-975	216	14	0.100000	0.100000	NUM
aijbe-975	216	15	61.34000	61.34000	NUM
aijbe-975	216	16	std	std	NOUN
aijbe-975	216	17	.	.	PUNCT
aijbe-975	216	18	dev	dev	PROPN
aijbe-975	216	19	.	.	PUNCT
aijbe-975	217	1	1.547708	1.547708	NUM
aijbe-975	217	2	0.313757	0.313757	NUM
aijbe-975	217	3	12.04400	12.04400	NUM
aijbe-975	217	4	skewness	skewness	NOUN
aijbe-975	217	5	0.121996	0.121996	NUM
aijbe-975	217	6	2.775521	2.775521	NUM
aijbe-975	217	7	-0.659108	-0.659108	NOUN
aijbe-975	217	8	kurtosis	kurtosis	VERB
aijbe-975	217	9	2.306899	2.306899	NUM
aijbe-975	217	10	11.63645	11.63645	NUM
aijbe-975	217	11	2.372738	2.372738	NUM
aijbe-975	217	12	jarque	jarque	NOUN
aijbe-975	217	13	-	-	PUNCT
aijbe-975	217	14	bera	bera	NOUN
aijbe-975	217	15	2.069699	2.069699	NUM
aijbe-975	217	16	404.0422	404.0422	NUM
aijbe-975	217	17	8.169404	8.169404	NUM
aijbe-975	217	18	probability	probability	NOUN
aijbe-975	217	19	0.355280	0.355280	NUM
aijbe-975	217	20	0.000000	0.000000	NUM
aijbe-975	217	21	0.016828	0.016828	NUM
aijbe-975	217	22	sum	sum	NOUN
aijbe-975	217	23	268.0300	268.0300	NUM
aijbe-975	217	24	34.77400	34.77400	NUM
aijbe-975	217	25	7865.590	7865.590	NUM
aijbe-975	217	26	sum	sum	NOUN
aijbe-975	217	27	sq	sq	PROPN
aijbe-975	217	28	.	.	PROPN
aijbe-975	217	29	dev	dev	PROPN
aijbe-975	217	30	.	.	PUNCT
aijbe-975	218	1	217.9815	217.9815	NUM
aijbe-975	218	2	8.958382	8.958382	NUM
aijbe-975	218	3	13200.26	13200.26	NUM
aijbe-975	218	4	observations	observation	NOUN
aijbe-975	218	5	96	96	NUM
aijbe-975	218	6	96	96	NUM
aijbe-975	218	7	96	96	NUM
aijbe-975	218	8	table	table	NOUN
aijbe-975	218	9	1	1	NUM
aijbe-975	218	10	shows	show	VERB
aijbe-975	218	11	the	the	DET
aijbe-975	218	12	mean	mean	ADJ
aijbe-975	218	13	(	(	PUNCT
aijbe-975	218	14	average	average	ADJ
aijbe-975	218	15	)	)	PUNCT
aijbe-975	218	16	for	for	ADP
aijbe-975	218	17	each	each	PRON
aijbe-975	218	18	of	of	ADP
aijbe-975	218	19	the	the	DET
aijbe-975	218	20	variables	variable	NOUN
aijbe-975	218	21	,	,	PUNCT
aijbe-975	218	22	their	their	PRON
aijbe-975	218	23	maximum	maximum	ADJ
aijbe-975	218	24	values	value	NOUN
aijbe-975	218	25	,	,	PUNCT
aijbe-975	218	26	minimum	minimum	ADJ
aijbe-975	218	27	values	value	NOUN
aijbe-975	218	28	,	,	PUNCT
aijbe-975	218	29	standard	standard	ADJ
aijbe-975	218	30	deviation	deviation	NOUN
aijbe-975	218	31	and	and	CCONJ
aijbe-975	218	32	jarque	jarque	NOUN
aijbe-975	218	33	-	-	PUNCT
aijbe-975	218	34	bera	bera	NOUN
aijbe-975	218	35	(	(	PUNCT
aijbe-975	218	36	jb	jb	PROPN
aijbe-975	218	37	)	)	PUNCT
aijbe-975	218	38	statistics	statistic	NOUN
aijbe-975	218	39	(	(	PUNCT
aijbe-975	218	40	normality	normality	NOUN
aijbe-975	218	41	test	test	NOUN
aijbe-975	218	42	)	)	PUNCT
aijbe-975	218	43	.	.	PUNCT
aijbe-975	219	1	the	the	DET
aijbe-975	219	2	results	result	NOUN
aijbe-975	219	3	in	in	ADP
aijbe-975	219	4	table	table	NOUN
aijbe-975	219	5	1	1	NUM
aijbe-975	219	6	provided	provide	VERB
aijbe-975	219	7	some	some	DET
aijbe-975	219	8	insight	insight	NOUN
aijbe-975	219	9	into	into	ADP
aijbe-975	219	10	the	the	DET
aijbe-975	219	11	nature	nature	NOUN
aijbe-975	219	12	of	of	ADP
aijbe-975	219	13	the	the	DET
aijbe-975	219	14	nigerian	nigerian	ADJ
aijbe-975	219	15	banks	bank	NOUN
aijbe-975	219	16	that	that	PRON
aijbe-975	219	17	were	be	AUX
aijbe-975	219	18	used	use	VERB
aijbe-975	219	19	in	in	ADP
aijbe-975	219	20	this	this	DET
aijbe-975	219	21	study	study	NOUN
aijbe-975	219	22	.	.	PUNCT
aijbe-975	220	1	it	it	PRON
aijbe-975	220	2	was	be	AUX
aijbe-975	220	3	observed	observe	VERB
aijbe-975	220	4	that	that	SCONJ
aijbe-975	220	5	on	on	ADP
aijbe-975	220	6	the	the	DET
aijbe-975	220	7	average	average	NOUN
aijbe-975	220	8	over	over	ADP
aijbe-975	220	9	the	the	DET
aijbe-975	220	10	twelve	twelve	NUM
aijbe-975	220	11	(	(	PUNCT
aijbe-975	220	12	12	12	NUM
aijbe-975	220	13	)	)	PUNCT
aijbe-975	220	14	years	year	NOUN
aijbe-975	220	15	periods	period	NOUN
aijbe-975	220	16	(	(	PUNCT
aijbe-975	220	17	2012	2012	NUM
aijbe-975	220	18	-	-	SYM
aijbe-975	220	19	2023	2023	NUM
aijbe-975	220	20	)	)	PUNCT
aijbe-975	220	21	,	,	PUNCT
aijbe-975	220	22	the	the	DET
aijbe-975	220	23	sampled	sample	VERB
aijbe-975	220	24	banks	bank	NOUN
aijbe-975	220	25	in	in	ADP
aijbe-975	220	26	nigeria	nigeria	PROPN
aijbe-975	220	27	were	be	AUX
aijbe-975	220	28	characterized	characterize	VERB
aijbe-975	220	29	by	by	ADP
aijbe-975	220	30	positive	positive	ADJ
aijbe-975	220	31	altman	altman	PROPN
aijbe-975	220	32	bankruptcy	bankruptcy	PROPN
aijbe-975	220	33	prediction	prediction	NOUN
aijbe-975	220	34	model	model	NOUN
aijbe-975	220	35	(	(	PUNCT
aijbe-975	220	36	2.770944	2.770944	NUM
aijbe-975	220	37	)	)	PUNCT
aijbe-975	220	38	.	.	PUNCT
aijbe-975	221	1	in	in	ADP
aijbe-975	221	2	this	this	DET
aijbe-975	221	3	table	table	NOUN
aijbe-975	221	4	,	,	PUNCT
aijbe-975	221	5	the	the	DET
aijbe-975	221	6	ezekwere	ezekwere	ADJ
aijbe-975	221	7	uzochukwu	uzochukwu	NOUN
aijbe-975	221	8	and	and	CCONJ
aijbe-975	221	9	amahi	amahi	PROPN
aijbe-975	221	10	uchechukwu	uchechukwu	PROPN
aijbe-975	221	11	fidelis	fidelis	PROPN
aijbe-975	221	12	(	(	PUNCT
aijbe-975	221	13	2025	2025	NUM
aijbe-975	221	14	)	)	PUNCT
aijbe-975	221	15	10	10	NUM
aijbe-975	221	16	american	american	ADJ
aijbe-975	221	17	interdisciplinary	interdisciplinary	ADJ
aijbe-975	221	18	journal	journal	NOUN
aijbe-975	221	19	of	of	ADP
aijbe-975	221	20	business	business	NOUN
aijbe-975	221	21	and	and	CCONJ
aijbe-975	221	22	economics	economic	NOUN
aijbe-975	221	23	|	|	ADV
aijbe-975	221	24	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	221	25	jarque	jarque	NOUN
aijbe-975	221	26	-	-	PUNCT
aijbe-975	221	27	bera	bera	NOUN
aijbe-975	221	28	(	(	PUNCT
aijbe-975	221	29	jb	jb	PROPN
aijbe-975	221	30	)	)	PUNCT
aijbe-975	221	31	which	which	PRON
aijbe-975	221	32	test	test	VERB
aijbe-975	221	33	for	for	ADP
aijbe-975	221	34	normality	normality	NOUN
aijbe-975	221	35	or	or	CCONJ
aijbe-975	221	36	the	the	DET
aijbe-975	221	37	existence	existence	NOUN
aijbe-975	221	38	of	of	ADP
aijbe-975	221	39	outliers	outlier	NOUN
aijbe-975	221	40	or	or	CCONJ
aijbe-975	221	41	extreme	extreme	ADJ
aijbe-975	221	42	values	value	NOUN
aijbe-975	221	43	among	among	ADP
aijbe-975	221	44	the	the	DET
aijbe-975	221	45	variables	variable	NOUN
aijbe-975	221	46	shows	show	VERB
aijbe-975	221	47	that	that	SCONJ
aijbe-975	221	48	most	most	ADJ
aijbe-975	221	49	of	of	ADP
aijbe-975	221	50	the	the	DET
aijbe-975	221	51	variables	variable	NOUN
aijbe-975	221	52	are	be	AUX
aijbe-975	221	53	normally	normally	ADV
aijbe-975	221	54	distributed	distribute	VERB
aijbe-975	221	55	at	at	ADP
aijbe-975	221	56	5	5	NUM
aijbe-975	221	57	%	%	NOUN
aijbe-975	221	58	level	level	NOUN
aijbe-975	221	59	of	of	ADP
aijbe-975	221	60	significance	significance	NOUN
aijbe-975	221	61	.	.	PUNCT
aijbe-975	222	1	this	this	PRON
aijbe-975	222	2	means	mean	VERB
aijbe-975	222	3	that	that	SCONJ
aijbe-975	222	4	any	any	DET
aijbe-975	222	5	variable	variable	NOUN
aijbe-975	222	6	with	with	ADP
aijbe-975	222	7	outlier	outlier	NOUN
aijbe-975	222	8	is	be	AUX
aijbe-975	222	9	not	not	PART
aijbe-975	222	10	likely	likely	ADJ
aijbe-975	222	11	to	to	PART
aijbe-975	222	12	distort	distort	VERB
aijbe-975	222	13	our	our	PRON
aijbe-975	222	14	conclusion	conclusion	NOUN
aijbe-975	222	15	and	and	CCONJ
aijbe-975	222	16	are	be	AUX
aijbe-975	222	17	therefore	therefore	ADV
aijbe-975	222	18	reliable	reliable	ADJ
aijbe-975	222	19	for	for	ADP
aijbe-975	222	20	drawing	draw	VERB
aijbe-975	222	21	generalization	generalization	NOUN
aijbe-975	222	22	.	.	PUNCT
aijbe-975	223	1	this	this	PRON
aijbe-975	223	2	also	also	ADV
aijbe-975	223	3	implies	imply	VERB
aijbe-975	223	4	that	that	SCONJ
aijbe-975	223	5	the	the	DET
aijbe-975	223	6	least	least	ADJ
aijbe-975	223	7	square	square	ADJ
aijbe-975	223	8	estimate	estimate	NOUN
aijbe-975	223	9	can	can	AUX
aijbe-975	223	10	be	be	AUX
aijbe-975	223	11	used	use	VERB
aijbe-975	223	12	to	to	PART
aijbe-975	223	13	estimate	estimate	VERB
aijbe-975	223	14	the	the	DET
aijbe-975	223	15	pooled	pooled	ADJ
aijbe-975	223	16	regression	regression	NOUN
aijbe-975	223	17	model	model	NOUN
aijbe-975	223	18	.	.	PUNCT
aijbe-975	224	1	correlation	correlation	NOUN
aijbe-975	224	2	analysis	analysis	NOUN
aijbe-975	224	3	in	in	ADP
aijbe-975	224	4	examining	examine	VERB
aijbe-975	224	5	the	the	DET
aijbe-975	224	6	association	association	NOUN
aijbe-975	224	7	among	among	ADP
aijbe-975	224	8	the	the	DET
aijbe-975	224	9	variables	variable	NOUN
aijbe-975	224	10	,	,	PUNCT
aijbe-975	224	11	we	we	PRON
aijbe-975	224	12	employed	employ	VERB
aijbe-975	224	13	the	the	DET
aijbe-975	224	14	pearson	pearson	PROPN
aijbe-975	224	15	correlation	correlation	NOUN
aijbe-975	224	16	coefficient	coefficient	NOUN
aijbe-975	224	17	(	(	PUNCT
aijbe-975	224	18	correlation	correlation	NOUN
aijbe-975	224	19	matrix	matrix	NOUN
aijbe-975	224	20	)	)	PUNCT
aijbe-975	224	21	and	and	CCONJ
aijbe-975	224	22	the	the	DET
aijbe-975	224	23	results	result	NOUN
aijbe-975	224	24	are	be	AUX
aijbe-975	224	25	presented	present	VERB
aijbe-975	224	26	in	in	ADP
aijbe-975	224	27	table	table	NOUN
aijbe-975	224	28	2	2	NUM
aijbe-975	224	29	:	:	PUNCT
aijbe-975	224	30	table	table	NOUN
aijbe-975	224	31	2	2	NUM
aijbe-975	224	32	:	:	PUNCT
aijbe-975	224	33	correlation	correlation	NOUN
aijbe-975	224	34	matrix	matrix	NOUN
aijbe-975	224	35	analysis	analysis	NOUN
aijbe-975	224	36	atmn	atmn	NOUN
aijbe-975	224	37	aci	aci	PROPN
aijbe-975	224	38	rec	rec	PROPN
aijbe-975	224	39	atmn	atmn	PROPN
aijbe-975	224	40	1	1	NUM
aijbe-975	224	41	aci	aci	PROPN
aijbe-975	224	42	-0.09191	-0.09191	PROPN
aijbe-975	224	43	1	1	NUM
aijbe-975	224	44	rec	rec	X
aijbe-975	224	45	-0.21482	-0.21482	X
aijbe-975	224	46	-0.44006	-0.44006	NOUN
aijbe-975	224	47	1	1	NUM
aijbe-975	225	1	the	the	DET
aijbe-975	225	2	use	use	NOUN
aijbe-975	225	3	of	of	ADP
aijbe-975	225	4	correlation	correlation	NOUN
aijbe-975	225	5	matrix	matrix	NOUN
aijbe-975	225	6	in	in	ADP
aijbe-975	225	7	most	most	ADJ
aijbe-975	225	8	regression	regression	NOUN
aijbe-975	225	9	analysis	analysis	NOUN
aijbe-975	225	10	is	be	AUX
aijbe-975	225	11	to	to	PART
aijbe-975	225	12	check	check	VERB
aijbe-975	225	13	for	for	ADP
aijbe-975	225	14	multi	multi	ADJ
aijbe-975	225	15	-	-	NOUN
aijbe-975	225	16	collinearity	collinearity	NOUN
aijbe-975	225	17	and	and	CCONJ
aijbe-975	225	18	to	to	PART
aijbe-975	225	19	explore	explore	VERB
aijbe-975	225	20	the	the	DET
aijbe-975	225	21	association	association	NOUN
aijbe-975	225	22	between	between	ADP
aijbe-975	225	23	each	each	DET
aijbe-975	225	24	explanatory	explanatory	ADJ
aijbe-975	225	25	variable	variable	NOUN
aijbe-975	225	26	;	;	PUNCT
aijbe-975	225	27	aci	aci	PROPN
aijbe-975	225	28	,	,	PUNCT
aijbe-975	225	29	and	and	CCONJ
aijbe-975	225	30	rec	rec	NOUN
aijbe-975	225	31	,	,	PUNCT
aijbe-975	225	32	and	and	CCONJ
aijbe-975	225	33	the	the	DET
aijbe-975	225	34	dependent	dependent	ADJ
aijbe-975	225	35	variable	variable	NOUN
aijbe-975	225	36	(	(	PUNCT
aijbe-975	225	37	altman	altman	PROPN
aijbe-975	225	38	)	)	PUNCT
aijbe-975	225	39	.	.	PUNCT
aijbe-975	226	1	finding	find	VERB
aijbe-975	226	2	from	from	ADP
aijbe-975	226	3	the	the	DET
aijbe-975	226	4	correlation	correlation	NOUN
aijbe-975	226	5	matrix	matrix	NOUN
aijbe-975	226	6	table	table	NOUN
aijbe-975	226	7	shows	show	VERB
aijbe-975	226	8	that	that	SCONJ
aijbe-975	226	9	all	all	DET
aijbe-975	226	10	our	our	PRON
aijbe-975	226	11	independent	independent	ADJ
aijbe-975	226	12	variables	variable	NOUN
aijbe-975	226	13	,	,	PUNCT
aijbe-975	226	14	(	(	PUNCT
aijbe-975	226	15	aci	aci	PROPN
aijbe-975	226	16	-0.092	-0.092	PUNCT
aijbe-975	226	17	and	and	CCONJ
aijbe-975	226	18	rec	rec	PROPN
aijbe-975	226	19	-0.215	-0.215	PROPN
aijbe-975	226	20	)	)	PUNCT
aijbe-975	226	21	were	be	AUX
aijbe-975	226	22	observed	observe	VERB
aijbe-975	226	23	to	to	PART
aijbe-975	226	24	be	be	AUX
aijbe-975	226	25	negatively	negatively	ADV
aijbe-975	226	26	associated	associate	VERB
aijbe-975	226	27	with	with	ADP
aijbe-975	226	28	dependent	dependent	ADJ
aijbe-975	226	29	variable	variable	NOUN
aijbe-975	226	30	.	.	PUNCT
aijbe-975	227	1	in	in	ADP
aijbe-975	227	2	checking	check	VERB
aijbe-975	227	3	for	for	ADP
aijbe-975	227	4	multi	multi	NOUN
aijbe-975	227	5	-	-	NOUN
aijbe-975	227	6	collinearity	collinearity	NOUN
aijbe-975	227	7	,	,	PUNCT
aijbe-975	227	8	we	we	PRON
aijbe-975	227	9	notice	notice	VERB
aijbe-975	227	10	that	that	SCONJ
aijbe-975	227	11	no	no	DET
aijbe-975	227	12	two	two	NUM
aijbe-975	227	13	explanatory	explanatory	ADJ
aijbe-975	227	14	variables	variable	NOUN
aijbe-975	227	15	were	be	AUX
aijbe-975	227	16	perfectly	perfectly	ADV
aijbe-975	227	17	correlated	correlate	VERB
aijbe-975	227	18	.	.	PUNCT
aijbe-975	228	1	this	this	PRON
aijbe-975	228	2	means	mean	VERB
aijbe-975	228	3	that	that	SCONJ
aijbe-975	228	4	there	there	PRON
aijbe-975	228	5	is	be	VERB
aijbe-975	228	6	no	no	DET
aijbe-975	228	7	problem	problem	NOUN
aijbe-975	228	8	of	of	ADP
aijbe-975	228	9	multi	multi	NOUN
aijbe-975	228	10	-	-	NOUN
aijbe-975	228	11	collinearity	collinearity	NOUN
aijbe-975	228	12	between	between	ADP
aijbe-975	228	13	the	the	DET
aijbe-975	228	14	explanatory	explanatory	ADJ
aijbe-975	228	15	variables	variable	NOUN
aijbe-975	228	16	.	.	PUNCT
aijbe-975	229	1	multi	multi	ADJ
aijbe-975	229	2	-	-	ADJ
aijbe-975	229	3	collinearity	collinearity	NOUN
aijbe-975	229	4	may	may	AUX
aijbe-975	229	5	result	result	VERB
aijbe-975	229	6	to	to	ADP
aijbe-975	229	7	wrong	wrong	ADJ
aijbe-975	229	8	signs	sign	NOUN
aijbe-975	229	9	or	or	CCONJ
aijbe-975	229	10	implausible	implausible	ADJ
aijbe-975	229	11	magnitudes	magnitude	NOUN
aijbe-975	229	12	in	in	ADP
aijbe-975	229	13	the	the	DET
aijbe-975	229	14	estimated	estimate	VERB
aijbe-975	229	15	model	model	NOUN
aijbe-975	229	16	coefficients	coefficient	NOUN
aijbe-975	229	17	,	,	PUNCT
aijbe-975	229	18	and	and	CCONJ
aijbe-975	229	19	the	the	DET
aijbe-975	229	20	bias	bias	NOUN
aijbe-975	229	21	of	of	ADP
aijbe-975	229	22	the	the	DET
aijbe-975	229	23	standard	standard	ADJ
aijbe-975	229	24	errors	error	NOUN
aijbe-975	229	25	of	of	ADP
aijbe-975	229	26	the	the	DET
aijbe-975	229	27	coefficients	coefficient	NOUN
aijbe-975	229	28	.	.	PUNCT
aijbe-975	230	1	test	test	NOUN
aijbe-975	230	2	of	of	ADP
aijbe-975	230	3	hypotheses	hypothesis	NOUN
aijbe-975	230	4	hypotheses	hypothese	VERB
aijbe-975	230	5	one	one	NUM
aijbe-975	230	6	ho1	ho1	NOUN
aijbe-975	230	7	:	:	PUNCT
aijbe-975	230	8	audit	audit	PROPN
aijbe-975	230	9	committee	committee	NOUN
aijbe-975	230	10	independence	independence	NOUN
aijbe-975	230	11	has	have	VERB
aijbe-975	230	12	no	no	DET
aijbe-975	230	13	significant	significant	ADJ
aijbe-975	230	14	effect	effect	NOUN
aijbe-975	230	15	on	on	ADP
aijbe-975	230	16	bankruptcy	bankruptcy	NOUN
aijbe-975	230	17	risk	risk	NOUN
aijbe-975	230	18	deposit	deposit	NOUN
aijbe-975	230	19	money	money	NOUN
aijbe-975	230	20	banks	bank	NOUN
aijbe-975	230	21	in	in	ADP
aijbe-975	230	22	nigeria	nigeria	PROPN
aijbe-975	230	23	.	.	PUNCT
aijbe-975	231	1	table	table	NOUN
aijbe-975	231	2	3	3	NUM
aijbe-975	231	3	:	:	PUNCT
aijbe-975	231	4	regression	regression	VERB
aijbe-975	231	5	analysis	analysis	NOUN
aijbe-975	231	6	between	between	ADP
aijbe-975	231	7	altman	altman	PROPN
aijbe-975	231	8	predicting	predict	VERB
aijbe-975	231	9	model	model	NOUN
aijbe-975	231	10	and	and	CCONJ
aijbe-975	231	11	audit	audit	NOUN
aijbe-975	231	12	committee	committee	NOUN
aijbe-975	231	13	independence	independence	NOUN
aijbe-975	231	14	dependent	dependent	ADJ
aijbe-975	231	15	variable	variable	NOUN
aijbe-975	231	16	:	:	PUNCT
aijbe-975	231	17	atmn	atmn	NOUN
aijbe-975	231	18	method	method	NOUN
aijbe-975	231	19	:	:	PUNCT
aijbe-975	231	20	least	least	ADJ
aijbe-975	231	21	squares	square	NOUN
aijbe-975	231	22	date	date	NOUN
aijbe-975	231	23	:	:	PUNCT
aijbe-975	231	24	10/21/24	10/21/24	NUM
aijbe-975	231	25	time	time	NOUN
aijbe-975	231	26	:	:	PUNCT
aijbe-975	231	27	11:47	11:47	NUM
aijbe-975	231	28	sample	sample	NOUN
aijbe-975	231	29	:	:	PUNCT
aijbe-975	231	30	1	1	NUM
aijbe-975	231	31	103	103	NUM
aijbe-975	231	32	included	include	VERB
aijbe-975	231	33	observations	observation	NOUN
aijbe-975	231	34	:	:	PUNCT
aijbe-975	231	35	96	96	NUM
aijbe-975	231	36	variable	variable	ADJ
aijbe-975	231	37	coefficient	coefficient	NOUN
aijbe-975	231	38	std	std	NOUN
aijbe-975	231	39	.	.	NOUN
aijbe-975	231	40	error	error	NOUN
aijbe-975	231	41	t	t	NOUN
aijbe-975	231	42	-	-	PUNCT
aijbe-975	231	43	statistic	statistic	NOUN
aijbe-975	231	44	prob	prob	NOUN
aijbe-975	231	45	.	.	PUNCT
aijbe-975	232	1	c	c	NOUN
aijbe-975	232	2	3.045741	3.045741	NUM
aijbe-975	232	3	0.264154	0.264154	NUM
aijbe-975	232	4	11.53017	11.53017	NUM
aijbe-975	232	5	0.0000	0.0000	NUM
aijbe-975	232	6	aci	aci	PROPN
aijbe-975	232	7	-0.546169	-0.546169	PROPN
aijbe-975	232	8	0.538699	0.538699	NUM
aijbe-975	232	9	-1.013868	-1.013868	VERB
aijbe-975	232	10	0.3133	0.3133	NUM
aijbe-975	232	11	r	r	NOUN
aijbe-975	232	12	-	-	PUNCT
aijbe-975	232	13	squared	square	VERB
aijbe-975	232	14	0.111050	0.111050	NUM
aijbe-975	232	15	mean	mean	NOUN
aijbe-975	232	16	dependent	dependent	ADJ
aijbe-975	232	17	var	var	NOUN
aijbe-975	232	18	2.837883	2.837883	NUM
aijbe-975	232	19	adjusted	adjusted	ADJ
aijbe-975	232	20	r	r	NOUN
aijbe-975	232	21	-	-	PUNCT
aijbe-975	232	22	squared	square	VERB
aijbe-975	232	23	0.001300	0.001300	NUM
aijbe-975	232	24	s.d	s.d	PROPN
aijbe-975	232	25	.	.	PUNCT
aijbe-975	233	1	dependent	dependent	ADJ
aijbe-975	233	2	var	var	NOUN
aijbe-975	233	3	1.615218	1.615218	NUM
aijbe-975	233	4	s.e	s.e	PROPN
aijbe-975	233	5	.	.	PROPN
aijbe-975	233	6	of	of	ADP
aijbe-975	233	7	regression	regression	NOUN
aijbe-975	233	8	1.614976	1.614976	NUM
aijbe-975	233	9	akaike	akaike	ADJ
aijbe-975	233	10	info	info	NOUN
aijbe-975	233	11	criterion	criterion	NOUN
aijbe-975	233	12	3.817564	3.817564	NUM
aijbe-975	233	13	sum	sum	NOUN
aijbe-975	233	14	squared	square	VERB
aijbe-975	233	15	resid	resid	NOUN
aijbe-975	233	16	239.9496	239.9496	NUM
aijbe-975	233	17	schwarz	schwarz	NOUN
aijbe-975	233	18	criterion	criterion	NOUN
aijbe-975	234	1	3.871677	3.871677	NUM
aijbe-975	234	2	log	log	NOUN
aijbe-975	234	3	likelihood	likelihood	NOUN
aijbe-975	234	4	-177.4255	-177.4255	PROPN
aijbe-975	234	5	hannan	hannan	PROPN
aijbe-975	234	6	-	-	PUNCT
aijbe-975	234	7	quinn	quinn	PROPN
aijbe-975	234	8	criter	criter	NOUN
aijbe-975	234	9	.	.	PUNCT
aijbe-975	235	1	3.839422	3.839422	NUM
aijbe-975	235	2	f	f	X
aijbe-975	235	3	-	-	PUNCT
aijbe-975	235	4	statistic	statistic	ADJ
aijbe-975	235	5	1.027928	1.027928	NUM
aijbe-975	235	6	durbin	durbin	ADJ
aijbe-975	235	7	-	-	PUNCT
aijbe-975	235	8	watson	watson	NOUN
aijbe-975	235	9	stat	stat	NOUN
aijbe-975	235	10	0.556648	0.556648	NUM
aijbe-975	235	11	prob(f	prob(f	NOUN
aijbe-975	235	12	-	-	PUNCT
aijbe-975	235	13	statistic	statistic	NOUN
aijbe-975	235	14	)	)	PUNCT
aijbe-975	235	15	0.313305	0.313305	NUM
aijbe-975	235	16	in	in	ADP
aijbe-975	235	17	table	table	NOUN
aijbe-975	235	18	3	3	NUM
aijbe-975	235	19	,	,	PUNCT
aijbe-975	235	20	a	a	DET
aijbe-975	235	21	simple	simple	ADJ
aijbe-975	235	22	least	least	ADJ
aijbe-975	235	23	square	square	ADJ
aijbe-975	235	24	regression	regression	NOUN
aijbe-975	235	25	analysis	analysis	NOUN
aijbe-975	235	26	was	be	AUX
aijbe-975	235	27	conducted	conduct	VERB
aijbe-975	235	28	to	to	PART
aijbe-975	235	29	test	test	VERB
aijbe-975	235	30	the	the	DET
aijbe-975	235	31	relationship	relationship	NOUN
aijbe-975	235	32	between	between	ADP
aijbe-975	235	33	audit	audit	NOUN
aijbe-975	235	34	committee	committee	NOUN
aijbe-975	235	35	independence	independence	NOUN
aijbe-975	235	36	(	(	PUNCT
aijbe-975	235	37	aci	aci	PROPN
aijbe-975	235	38	)	)	PUNCT
aijbe-975	235	39	and	and	CCONJ
aijbe-975	235	40	altman	altman	PROPN
aijbe-975	235	41	bankruptcy	bankruptcy	PROPN
aijbe-975	235	42	predicting	predict	VERB
aijbe-975	235	43	model	model	NOUN
aijbe-975	235	44	(	(	PUNCT
aijbe-975	235	45	atmn	atmn	NOUN
aijbe-975	235	46	)	)	PUNCT
aijbe-975	235	47	.	.	PUNCT
aijbe-975	236	1	the	the	DET
aijbe-975	236	2	r	r	NOUN
aijbe-975	236	3	-	-	PUNCT
aijbe-975	236	4	squared	square	VERB
aijbe-975	236	5	is	be	AUX
aijbe-975	236	6	ezekwere	ezekwere	ADV
aijbe-975	236	7	uzochukwu	uzochukwu	ADJ
aijbe-975	236	8	and	and	CCONJ
aijbe-975	236	9	amahi	amahi	PROPN
aijbe-975	236	10	uchechukwu	uchechukwu	PROPN
aijbe-975	236	11	fidelis	fidelis	PROPN
aijbe-975	236	12	(	(	PUNCT
aijbe-975	236	13	2025	2025	NUM
aijbe-975	236	14	)	)	PUNCT
aijbe-975	236	15	11	11	NUM
aijbe-975	236	16	american	american	ADJ
aijbe-975	236	17	interdisciplinary	interdisciplinary	ADJ
aijbe-975	236	18	journal	journal	NOUN
aijbe-975	236	19	of	of	ADP
aijbe-975	236	20	business	business	NOUN
aijbe-975	236	21	and	and	CCONJ
aijbe-975	236	22	economics	economic	NOUN
aijbe-975	236	23	|	|	ADV
aijbe-975	236	24	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	236	25	coefficient	coefficient	NOUN
aijbe-975	236	26	of	of	ADP
aijbe-975	236	27	determination	determination	NOUN
aijbe-975	236	28	which	which	PRON
aijbe-975	236	29	tells	tell	VERB
aijbe-975	236	30	us	we	PRON
aijbe-975	236	31	the	the	DET
aijbe-975	236	32	variation	variation	NOUN
aijbe-975	236	33	in	in	ADP
aijbe-975	236	34	the	the	DET
aijbe-975	236	35	dependent	dependent	ADJ
aijbe-975	236	36	variable	variable	NOUN
aijbe-975	236	37	due	due	ADP
aijbe-975	236	38	to	to	ADP
aijbe-975	236	39	changes	change	NOUN
aijbe-975	236	40	in	in	ADP
aijbe-975	236	41	the	the	DET
aijbe-975	236	42	independent	independent	ADJ
aijbe-975	236	43	variable	variable	NOUN
aijbe-975	236	44	.	.	PUNCT
aijbe-975	237	1	from	from	ADP
aijbe-975	237	2	the	the	DET
aijbe-975	237	3	findings	finding	NOUN
aijbe-975	237	4	in	in	ADP
aijbe-975	237	5	the	the	DET
aijbe-975	237	6	table	table	NOUN
aijbe-975	237	7	3	3	NUM
aijbe-975	237	8	,	,	PUNCT
aijbe-975	237	9	the	the	DET
aijbe-975	237	10	value	value	NOUN
aijbe-975	237	11	of	of	ADP
aijbe-975	237	12	r	r	NOUN
aijbe-975	237	13	squared	square	VERB
aijbe-975	237	14	was	be	AUX
aijbe-975	237	15	0.111	0.111	NUM
aijbe-975	237	16	,	,	PUNCT
aijbe-975	237	17	an	an	DET
aijbe-975	237	18	indication	indication	NOUN
aijbe-975	237	19	that	that	SCONJ
aijbe-975	237	20	there	there	PRON
aijbe-975	237	21	was	be	VERB
aijbe-975	237	22	variation	variation	NOUN
aijbe-975	237	23	of	of	ADP
aijbe-975	237	24	9	9	NUM
aijbe-975	237	25	%	%	NOUN
aijbe-975	237	26	on	on	ADP
aijbe-975	237	27	atmn	atmn	NOUN
aijbe-975	237	28	due	due	ADJ
aijbe-975	237	29	to	to	ADP
aijbe-975	237	30	changes	change	NOUN
aijbe-975	237	31	in	in	ADP
aijbe-975	237	32	aci	aci	PROPN
aijbe-975	237	33	.	.	PUNCT
aijbe-975	238	1	this	this	PRON
aijbe-975	238	2	implies	imply	VERB
aijbe-975	238	3	that	that	SCONJ
aijbe-975	238	4	11	11	NUM
aijbe-975	238	5	%	%	NOUN
aijbe-975	238	6	changes	change	NOUN
aijbe-975	238	7	in	in	ADP
aijbe-975	238	8	atmn	atmn	NOUN
aijbe-975	238	9	of	of	ADP
aijbe-975	238	10	the	the	DET
aijbe-975	238	11	economy	economy	NOUN
aijbe-975	238	12	could	could	AUX
aijbe-975	238	13	be	be	AUX
aijbe-975	238	14	accounted	account	VERB
aijbe-975	238	15	for	for	ADP
aijbe-975	238	16	by	by	ADP
aijbe-975	238	17	aci	aci	PROPN
aijbe-975	238	18	,	,	PUNCT
aijbe-975	238	19	while	while	SCONJ
aijbe-975	238	20	89	89	NUM
aijbe-975	238	21	%	%	NOUN
aijbe-975	238	22	was	be	AUX
aijbe-975	238	23	explained	explain	VERB
aijbe-975	238	24	by	by	ADP
aijbe-975	238	25	unknown	unknown	ADJ
aijbe-975	238	26	variables	variable	NOUN
aijbe-975	238	27	that	that	PRON
aijbe-975	238	28	were	be	AUX
aijbe-975	238	29	not	not	PART
aijbe-975	238	30	included	include	VERB
aijbe-975	238	31	in	in	ADP
aijbe-975	238	32	the	the	DET
aijbe-975	238	33	model	model	NOUN
aijbe-975	238	34	.	.	PUNCT
aijbe-975	239	1	the	the	DET
aijbe-975	239	2	probability	probability	NOUN
aijbe-975	239	3	of	of	ADP
aijbe-975	239	4	the	the	DET
aijbe-975	239	5	slope	slope	NOUN
aijbe-975	239	6	coefficients	coefficient	NOUN
aijbe-975	239	7	indicates	indicate	VERB
aijbe-975	239	8	that	that	SCONJ
aijbe-975	239	9	;	;	PUNCT
aijbe-975	239	10	p	p	X
aijbe-975	239	11	(	(	PUNCT
aijbe-975	239	12	0.313	0.313	NUM
aijbe-975	239	13	>	>	SYM
aijbe-975	239	14	0.05	0.05	NUM
aijbe-975	239	15	)	)	PUNCT
aijbe-975	239	16	.	.	PUNCT
aijbe-975	240	1	the	the	DET
aijbe-975	240	2	co	co	ADJ
aijbe-975	240	3	-	-	ADJ
aijbe-975	240	4	efficient	efficient	ADJ
aijbe-975	240	5	value	value	NOUN
aijbe-975	240	6	of	of	ADP
aijbe-975	240	7	;	;	PUNCT
aijbe-975	240	8	β1=	β1=	X
aijbe-975	240	9	-0.546	-0.546	PUNCT
aijbe-975	240	10	implies	imply	VERB
aijbe-975	240	11	that	that	SCONJ
aijbe-975	240	12	aci	aci	PROPN
aijbe-975	240	13	is	be	AUX
aijbe-975	240	14	negatively	negatively	ADV
aijbe-975	240	15	related	relate	VERB
aijbe-975	240	16	to	to	ADP
aijbe-975	240	17	atmn	atmn	NOUN
aijbe-975	240	18	,	,	PUNCT
aijbe-975	240	19	and	and	CCONJ
aijbe-975	240	20	this	this	PRON
aijbe-975	240	21	is	be	AUX
aijbe-975	240	22	statistically	statistically	ADV
aijbe-975	240	23	significant	significant	ADJ
aijbe-975	240	24	at	at	ADP
aijbe-975	240	25	5	5	NUM
aijbe-975	240	26	%	%	NOUN
aijbe-975	240	27	.	.	PUNCT
aijbe-975	241	1	the	the	DET
aijbe-975	241	2	durbin	durbin	PROPN
aijbe-975	241	3	-	-	PUNCT
aijbe-975	241	4	watson	watson	NOUN
aijbe-975	241	5	statistic	statistic	NOUN
aijbe-975	241	6	of	of	ADP
aijbe-975	241	7	0.556648	0.556648	NUM
aijbe-975	241	8	suggests	suggest	VERB
aijbe-975	241	9	that	that	SCONJ
aijbe-975	241	10	the	the	DET
aijbe-975	241	11	model	model	NOUN
aijbe-975	241	12	does	do	AUX
aijbe-975	241	13	not	not	PART
aijbe-975	241	14	contain	contain	VERB
aijbe-975	241	15	serial	serial	ADJ
aijbe-975	241	16	correlation	correlation	NOUN
aijbe-975	241	17	.	.	PUNCT
aijbe-975	242	1	the	the	DET
aijbe-975	242	2	fstatistic	fstatistic	NOUN
aijbe-975	242	3	of	of	ADP
aijbe-975	242	4	the	the	DET
aijbe-975	242	5	atmn	atmn	NOUN
aijbe-975	242	6	regression	regression	NOUN
aijbe-975	242	7	is	be	AUX
aijbe-975	242	8	equal	equal	ADJ
aijbe-975	242	9	to	to	ADP
aijbe-975	242	10	1.027928	1.027928	NUM
aijbe-975	242	11	and	and	CCONJ
aijbe-975	242	12	the	the	DET
aijbe-975	242	13	associated	associated	ADJ
aijbe-975	242	14	f	f	ADJ
aijbe-975	242	15	-	-	PUNCT
aijbe-975	242	16	statistical	statistical	ADJ
aijbe-975	242	17	probability	probability	NOUN
aijbe-975	242	18	is	be	AUX
aijbe-975	242	19	equal	equal	ADJ
aijbe-975	242	20	to	to	ADP
aijbe-975	242	21	0.313305	0.313305	NUM
aijbe-975	242	22	,	,	PUNCT
aijbe-975	242	23	so	so	CCONJ
aijbe-975	242	24	the	the	DET
aijbe-975	242	25	null	null	ADJ
aijbe-975	242	26	hypothesis	hypothesis	NOUN
aijbe-975	242	27	was	be	AUX
aijbe-975	242	28	rejected	reject	VERB
aijbe-975	242	29	and	and	CCONJ
aijbe-975	242	30	the	the	DET
aijbe-975	242	31	alternative	alternative	ADJ
aijbe-975	242	32	hypothesis	hypothesis	NOUN
aijbe-975	242	33	was	be	AUX
aijbe-975	242	34	accepted	accept	VERB
aijbe-975	242	35	.	.	PUNCT
aijbe-975	243	1	decision	decision	NOUN
aijbe-975	243	2	since	since	SCONJ
aijbe-975	243	3	the	the	DET
aijbe-975	243	4	prob	prob	NOUN
aijbe-975	243	5	(	(	PUNCT
aijbe-975	243	6	f	f	X
aijbe-975	243	7	-	-	PUNCT
aijbe-975	243	8	statistic	statistic	NOUN
aijbe-975	243	9	)	)	PUNCT
aijbe-975	243	10	of	of	ADP
aijbe-975	243	11	0.313305	0.313305	NUM
aijbe-975	243	12	is	be	AUX
aijbe-975	243	13	higher	high	ADJ
aijbe-975	243	14	than	than	ADP
aijbe-975	243	15	the	the	DET
aijbe-975	243	16	critical	critical	ADJ
aijbe-975	243	17	value	value	NOUN
aijbe-975	243	18	of	of	ADP
aijbe-975	243	19	5	5	NUM
aijbe-975	243	20	%	%	NOUN
aijbe-975	243	21	(	(	PUNCT
aijbe-975	243	22	0.05	0.05	NUM
aijbe-975	243	23	)	)	PUNCT
aijbe-975	243	24	,	,	PUNCT
aijbe-975	243	25	then	then	ADV
aijbe-975	243	26	,	,	PUNCT
aijbe-975	243	27	it	it	PRON
aijbe-975	243	28	would	would	AUX
aijbe-975	243	29	be	be	AUX
aijbe-975	243	30	upheld	uphold	VERB
aijbe-975	243	31	that	that	PRON
aijbe-975	243	32	audit	audit	NOUN
aijbe-975	243	33	committee	committee	NOUN
aijbe-975	243	34	independence	independence	NOUN
aijbe-975	243	35	has	have	VERB
aijbe-975	243	36	no	no	DET
aijbe-975	243	37	significant	significant	ADJ
aijbe-975	243	38	effect	effect	NOUN
aijbe-975	243	39	on	on	ADP
aijbe-975	243	40	bankruptcy	bankruptcy	NOUN
aijbe-975	243	41	risk	risk	NOUN
aijbe-975	243	42	deposit	deposit	NOUN
aijbe-975	243	43	money	money	NOUN
aijbe-975	243	44	banks	bank	NOUN
aijbe-975	243	45	in	in	ADP
aijbe-975	243	46	nigeria	nigeria	PROPN
aijbe-975	243	47	,	,	PUNCT
aijbe-975	243	48	thus	thus	ADV
aijbe-975	243	49	,	,	PUNCT
aijbe-975	243	50	ho	ho	PROPN
aijbe-975	243	51	is	be	AUX
aijbe-975	243	52	preferred	prefer	VERB
aijbe-975	243	53	over	over	ADP
aijbe-975	243	54	hi	hi	INTJ
aijbe-975	243	55	.	.	PROPN
aijbe-975	243	56	hypothesis	hypothesis	NOUN
aijbe-975	243	57	two	two	NUM
aijbe-975	243	58	ho2	ho2	PROPN
aijbe-975	243	59	:	:	PUNCT
aijbe-975	243	60	remuneration	remuneration	NOUN
aijbe-975	243	61	committee	committee	NOUN
aijbe-975	243	62	has	have	VERB
aijbe-975	243	63	no	no	DET
aijbe-975	243	64	significant	significant	ADJ
aijbe-975	243	65	effect	effect	NOUN
aijbe-975	243	66	on	on	ADP
aijbe-975	243	67	bankruptcy	bankruptcy	NOUN
aijbe-975	243	68	risk	risk	NOUN
aijbe-975	243	69	deposit	deposit	NOUN
aijbe-975	243	70	money	money	NOUN
aijbe-975	243	71	banks	bank	NOUN
aijbe-975	243	72	in	in	ADP
aijbe-975	243	73	nigeria	nigeria	PROPN
aijbe-975	243	74	table	table	NOUN
aijbe-975	243	75	4	4	NUM
aijbe-975	243	76	:	:	PUNCT
aijbe-975	243	77	regression	regression	VERB
aijbe-975	243	78	analysis	analysis	NOUN
aijbe-975	243	79	between	between	ADP
aijbe-975	243	80	altman	altman	PROPN
aijbe-975	243	81	predicting	predict	VERB
aijbe-975	243	82	model	model	NOUN
aijbe-975	243	83	and	and	CCONJ
aijbe-975	243	84	remuneration	remuneration	NOUN
aijbe-975	243	85	committee	committee	NOUN
aijbe-975	243	86	dependent	dependent	ADJ
aijbe-975	243	87	variable	variable	NOUN
aijbe-975	243	88	:	:	PUNCT
aijbe-975	243	89	atmn	atmn	NOUN
aijbe-975	243	90	method	method	NOUN
aijbe-975	243	91	:	:	PUNCT
aijbe-975	243	92	least	least	ADJ
aijbe-975	243	93	squares	square	NOUN
aijbe-975	243	94	date	date	NOUN
aijbe-975	243	95	:	:	PUNCT
aijbe-975	243	96	10/21/24	10/21/24	NUM
aijbe-975	243	97	time	time	NOUN
aijbe-975	243	98	:	:	PUNCT
aijbe-975	243	99	11:55	11:55	NUM
aijbe-975	243	100	sample	sample	NOUN
aijbe-975	243	101	:	:	PUNCT
aijbe-975	243	102	1	1	NUM
aijbe-975	243	103	103	103	NUM
aijbe-975	243	104	included	include	VERB
aijbe-975	243	105	observations	observation	NOUN
aijbe-975	243	106	:	:	PUNCT
aijbe-975	243	107	96	96	NUM
aijbe-975	243	108	variable	variable	ADJ
aijbe-975	243	109	coefficient	coefficient	NOUN
aijbe-975	243	110	std	std	NOUN
aijbe-975	243	111	.	.	NOUN
aijbe-975	243	112	error	error	NOUN
aijbe-975	243	113	t	t	NOUN
aijbe-975	243	114	-	-	PUNCT
aijbe-975	243	115	statistic	statistic	NOUN
aijbe-975	243	116	prob	prob	NOUN
aijbe-975	243	117	.	.	PUNCT
aijbe-975	244	1	c	c	PROPN
aijbe-975	245	1	4.741432	4.741432	NUM
aijbe-975	245	2	1.192578	1.192578	NUM
aijbe-975	245	3	3.975783	3.975783	NUM
aijbe-975	245	4	0.0001	0.0001	NUM
aijbe-975	245	5	rec	rec	ADJ
aijbe-975	245	6	-0.022318	-0.022318	NOUN
aijbe-975	245	7	0.013847	0.013847	NUM
aijbe-975	245	8	-1.611698	-1.611698	NOUN
aijbe-975	246	1	0.1105	0.1105	NUM
aijbe-975	246	2	r	r	NOUN
aijbe-975	246	3	-	-	PUNCT
aijbe-975	246	4	squared	square	VERB
aijbe-975	246	5	0.027459	0.027459	NUM
aijbe-975	246	6	mean	mean	NOUN
aijbe-975	246	7	dependent	dependent	ADJ
aijbe-975	246	8	var	var	NOUN
aijbe-975	246	9	2.837883	2.837883	NUM
aijbe-975	246	10	adjusted	adjusted	ADJ
aijbe-975	246	11	r	r	NOUN
aijbe-975	246	12	-	-	PUNCT
aijbe-975	246	13	squared	square	VERB
aijbe-975	246	14	0.016888	0.016888	NUM
aijbe-975	246	15	s.d	s.d	PROPN
aijbe-975	246	16	.	.	PUNCT
aijbe-975	246	17	dependent	dependent	ADJ
aijbe-975	246	18	var	var	NOUN
aijbe-975	246	19	1.615218	1.615218	NUM
aijbe-975	246	20	s.e	s.e	PROPN
aijbe-975	246	21	.	.	PROPN
aijbe-975	246	22	of	of	ADP
aijbe-975	246	23	regression	regression	NOUN
aijbe-975	246	24	1.601521	1.601521	NUM
aijbe-975	246	25	akaike	akaike	ADJ
aijbe-975	246	26	info	info	NOUN
aijbe-975	246	27	criterion	criterion	NOUN
aijbe-975	246	28	3.800832	3.800832	NUM
aijbe-975	246	29	sum	sum	NOUN
aijbe-975	246	30	squared	square	VERB
aijbe-975	246	31	resid	resid	NOUN
aijbe-975	246	32	235.9681	235.9681	NUM
aijbe-975	246	33	schwarz	schwarz	NOUN
aijbe-975	246	34	criterion	criterion	NOUN
aijbe-975	246	35	3.854945	3.854945	NUM
aijbe-975	246	36	log	log	NOUN
aijbe-975	246	37	likelihood	likelihood	NOUN
aijbe-975	246	38	-176.6391	-176.6391	PROPN
aijbe-975	246	39	hannan	hannan	PROPN
aijbe-975	246	40	-	-	PUNCT
aijbe-975	246	41	quinn	quinn	PROPN
aijbe-975	246	42	criter	criter	NOUN
aijbe-975	246	43	.	.	PUNCT
aijbe-975	247	1	3.822690	3.822690	NUM
aijbe-975	247	2	f	f	X
aijbe-975	247	3	-	-	PUNCT
aijbe-975	247	4	statistic	statistic	ADJ
aijbe-975	247	5	2.597571	2.597571	NUM
aijbe-975	247	6	durbin	durbin	ADJ
aijbe-975	247	7	-	-	PUNCT
aijbe-975	247	8	watson	watson	NOUN
aijbe-975	247	9	stat	stat	NOUN
aijbe-975	247	10	0.573432	0.573432	NUM
aijbe-975	247	11	prob(f	prob(f	NOUN
aijbe-975	247	12	-	-	PUNCT
aijbe-975	247	13	statistic	statistic	NOUN
aijbe-975	247	14	)	)	PUNCT
aijbe-975	247	15	0.110453	0.110453	NUM
aijbe-975	247	16	in	in	ADP
aijbe-975	247	17	table	table	NOUN
aijbe-975	247	18	4	4	NUM
aijbe-975	247	19	,	,	PUNCT
aijbe-975	247	20	a	a	DET
aijbe-975	247	21	simple	simple	ADJ
aijbe-975	247	22	least	least	ADJ
aijbe-975	247	23	square	square	ADJ
aijbe-975	247	24	regression	regression	NOUN
aijbe-975	247	25	analysis	analysis	NOUN
aijbe-975	247	26	was	be	AUX
aijbe-975	247	27	conducted	conduct	VERB
aijbe-975	247	28	to	to	PART
aijbe-975	247	29	test	test	VERB
aijbe-975	247	30	the	the	DET
aijbe-975	247	31	significant	significant	ADJ
aijbe-975	247	32	effect	effect	NOUN
aijbe-975	247	33	between	between	ADP
aijbe-975	247	34	remuneration	remuneration	NOUN
aijbe-975	247	35	committee	committee	NOUN
aijbe-975	247	36	(	(	PUNCT
aijbe-975	247	37	rec	rec	NOUN
aijbe-975	247	38	)	)	PUNCT
aijbe-975	247	39	and	and	CCONJ
aijbe-975	247	40	altman	altman	PROPN
aijbe-975	247	41	bankruptcy	bankruptcy	PROPN
aijbe-975	247	42	predicting	predict	VERB
aijbe-975	247	43	model	model	NOUN
aijbe-975	247	44	(	(	PUNCT
aijbe-975	247	45	atmn	atmn	NOUN
aijbe-975	247	46	)	)	PUNCT
aijbe-975	247	47	.	.	PUNCT
aijbe-975	248	1	the	the	DET
aijbe-975	248	2	r	r	NOUN
aijbe-975	248	3	-	-	PUNCT
aijbe-975	248	4	squared	square	VERB
aijbe-975	248	5	is	be	AUX
aijbe-975	248	6	coefficient	coefficient	NOUN
aijbe-975	248	7	of	of	ADP
aijbe-975	248	8	determination	determination	NOUN
aijbe-975	248	9	which	which	PRON
aijbe-975	248	10	tells	tell	VERB
aijbe-975	248	11	us	we	PRON
aijbe-975	248	12	the	the	DET
aijbe-975	248	13	variation	variation	NOUN
aijbe-975	248	14	in	in	ADP
aijbe-975	248	15	the	the	DET
aijbe-975	248	16	dependent	dependent	ADJ
aijbe-975	248	17	variable	variable	NOUN
aijbe-975	248	18	due	due	ADP
aijbe-975	248	19	to	to	ADP
aijbe-975	248	20	changes	change	NOUN
aijbe-975	248	21	in	in	ADP
aijbe-975	248	22	the	the	DET
aijbe-975	248	23	independent	independent	ADJ
aijbe-975	248	24	variable	variable	NOUN
aijbe-975	248	25	.	.	PUNCT
aijbe-975	249	1	from	from	ADP
aijbe-975	249	2	the	the	DET
aijbe-975	249	3	findings	finding	NOUN
aijbe-975	249	4	in	in	ADP
aijbe-975	249	5	the	the	DET
aijbe-975	249	6	table	table	NOUN
aijbe-975	249	7	4	4	NUM
aijbe-975	249	8	,	,	PUNCT
aijbe-975	249	9	the	the	DET
aijbe-975	249	10	value	value	NOUN
aijbe-975	249	11	of	of	ADP
aijbe-975	249	12	r	r	NOUN
aijbe-975	249	13	squared	square	VERB
aijbe-975	249	14	was	be	AUX
aijbe-975	249	15	0.027	0.027	NUM
aijbe-975	249	16	,	,	PUNCT
aijbe-975	249	17	an	an	DET
aijbe-975	249	18	indication	indication	NOUN
aijbe-975	249	19	that	that	SCONJ
aijbe-975	249	20	there	there	PRON
aijbe-975	249	21	was	be	VERB
aijbe-975	249	22	variation	variation	NOUN
aijbe-975	249	23	of	of	ADP
aijbe-975	249	24	3	3	NUM
aijbe-975	249	25	%	%	NOUN
aijbe-975	249	26	on	on	ADP
aijbe-975	249	27	atmn	atmn	NOUN
aijbe-975	249	28	due	due	ADJ
aijbe-975	249	29	to	to	ADP
aijbe-975	249	30	changes	change	NOUN
aijbe-975	249	31	in	in	ADP
aijbe-975	249	32	rec	rec	NOUN
aijbe-975	249	33	.	.	PUNCT
aijbe-975	250	1	this	this	PRON
aijbe-975	250	2	implies	imply	VERB
aijbe-975	250	3	that	that	SCONJ
aijbe-975	250	4	only	only	ADV
aijbe-975	250	5	3	3	NUM
aijbe-975	250	6	%	%	NOUN
aijbe-975	250	7	changes	change	NOUN
aijbe-975	250	8	in	in	ADP
aijbe-975	250	9	atmn	atmn	NOUN
aijbe-975	250	10	of	of	ADP
aijbe-975	250	11	the	the	DET
aijbe-975	250	12	economy	economy	NOUN
aijbe-975	250	13	could	could	AUX
aijbe-975	250	14	be	be	AUX
aijbe-975	250	15	accounted	account	VERB
aijbe-975	250	16	for	for	ADP
aijbe-975	250	17	by	by	ADP
aijbe-975	250	18	rec	rec	NOUN
aijbe-975	250	19	,	,	PUNCT
aijbe-975	250	20	while	while	SCONJ
aijbe-975	250	21	97	97	NUM
aijbe-975	250	22	%	%	NOUN
aijbe-975	250	23	was	be	AUX
aijbe-975	250	24	explained	explain	VERB
aijbe-975	250	25	by	by	ADP
aijbe-975	250	26	unknown	unknown	ADJ
aijbe-975	250	27	variables	variable	NOUN
aijbe-975	250	28	that	that	PRON
aijbe-975	250	29	were	be	AUX
aijbe-975	250	30	not	not	PART
aijbe-975	250	31	included	include	VERB
aijbe-975	250	32	in	in	ADP
aijbe-975	250	33	the	the	DET
aijbe-975	250	34	model	model	NOUN
aijbe-975	250	35	.	.	PUNCT
aijbe-975	251	1	the	the	DET
aijbe-975	251	2	probability	probability	NOUN
aijbe-975	251	3	of	of	ADP
aijbe-975	251	4	the	the	DET
aijbe-975	251	5	slope	slope	NOUN
aijbe-975	251	6	coefficients	coefficient	NOUN
aijbe-975	251	7	indicates	indicate	VERB
aijbe-975	251	8	that	that	SCONJ
aijbe-975	251	9	;	;	PUNCT
aijbe-975	251	10	p	p	X
aijbe-975	251	11	(	(	PUNCT
aijbe-975	251	12	0.111>0.05	0.111>0.05	PROPN
aijbe-975	251	13	)	)	PUNCT
aijbe-975	251	14	.	.	PUNCT
aijbe-975	252	1	the	the	DET
aijbe-975	252	2	co	co	ADJ
aijbe-975	252	3	-	-	ADJ
aijbe-975	252	4	efficient	efficient	ADJ
aijbe-975	252	5	value	value	NOUN
aijbe-975	252	6	of	of	ADP
aijbe-975	252	7	;	;	PUNCT
aijbe-975	252	8	β1=	β1=	X
aijbe-975	252	9	--0.022318	--0.022318	PUNCT
aijbe-975	252	10	implies	imply	VERB
aijbe-975	252	11	that	that	SCONJ
aijbe-975	252	12	rec	rec	NOUN
aijbe-975	252	13	is	be	AUX
aijbe-975	252	14	negatively	negatively	ADV
aijbe-975	252	15	related	relate	VERB
aijbe-975	252	16	to	to	ADP
aijbe-975	252	17	atmn	atmn	NOUN
aijbe-975	252	18	,	,	PUNCT
aijbe-975	252	19	and	and	CCONJ
aijbe-975	252	20	this	this	PRON
aijbe-975	252	21	is	be	AUX
aijbe-975	252	22	not	not	PART
aijbe-975	252	23	statistically	statistically	ADV
aijbe-975	252	24	significant	significant	ADJ
aijbe-975	252	25	at	at	ADP
aijbe-975	252	26	5	5	NUM
aijbe-975	252	27	%	%	NOUN
aijbe-975	252	28	.	.	PUNCT
aijbe-975	253	1	ezekwere	ezekwere	ADV
aijbe-975	253	2	uzochukwu	uzochukwu	PROPN
aijbe-975	253	3	and	and	CCONJ
aijbe-975	253	4	amahi	amahi	PROPN
aijbe-975	253	5	uchechukwu	uchechukwu	PROPN
aijbe-975	253	6	fidelis	fidelis	PROPN
aijbe-975	253	7	(	(	PUNCT
aijbe-975	253	8	2025	2025	NUM
aijbe-975	253	9	)	)	PUNCT
aijbe-975	253	10	12	12	NUM
aijbe-975	253	11	american	american	ADJ
aijbe-975	253	12	interdisciplinary	interdisciplinary	ADJ
aijbe-975	253	13	journal	journal	NOUN
aijbe-975	253	14	of	of	ADP
aijbe-975	253	15	business	business	NOUN
aijbe-975	253	16	and	and	CCONJ
aijbe-975	253	17	economics	economic	NOUN
aijbe-975	253	18	|	|	ADV
aijbe-975	253	19	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	253	20	the	the	DET
aijbe-975	253	21	durbin	durbin	ADJ
aijbe-975	253	22	-	-	PUNCT
aijbe-975	253	23	watson	watson	NOUN
aijbe-975	253	24	statistic	statistic	NOUN
aijbe-975	253	25	of	of	ADP
aijbe-975	253	26	0.573432	0.573432	NUM
aijbe-975	253	27	which	which	PRON
aijbe-975	253	28	is	be	AUX
aijbe-975	253	29	less	less	ADJ
aijbe-975	253	30	than	than	ADP
aijbe-975	253	31	2	2	NUM
aijbe-975	253	32	suggests	suggest	VERB
aijbe-975	253	33	that	that	SCONJ
aijbe-975	253	34	the	the	DET
aijbe-975	253	35	model	model	NOUN
aijbe-975	253	36	does	do	AUX
aijbe-975	253	37	not	not	PART
aijbe-975	253	38	contain	contain	VERB
aijbe-975	253	39	serial	serial	ADJ
aijbe-975	253	40	correlation	correlation	NOUN
aijbe-975	253	41	.	.	PUNCT
aijbe-975	254	1	the	the	DET
aijbe-975	254	2	f	f	NOUN
aijbe-975	254	3	-	-	PUNCT
aijbe-975	254	4	statistic	statistic	NOUN
aijbe-975	254	5	of	of	ADP
aijbe-975	254	6	the	the	DET
aijbe-975	254	7	atmn	atmn	NOUN
aijbe-975	254	8	regression	regression	NOUN
aijbe-975	254	9	is	be	AUX
aijbe-975	254	10	equal	equal	ADJ
aijbe-975	254	11	to	to	ADP
aijbe-975	254	12	2.597571	2.597571	NUM
aijbe-975	254	13	and	and	CCONJ
aijbe-975	254	14	the	the	DET
aijbe-975	254	15	associated	associated	ADJ
aijbe-975	254	16	probability	probability	NOUN
aijbe-975	254	17	fstatistic	fstatistic	NOUN
aijbe-975	254	18	is	be	AUX
aijbe-975	254	19	equal	equal	ADJ
aijbe-975	254	20	to	to	ADP
aijbe-975	254	21	0.110453	0.110453	NUM
aijbe-975	254	22	,	,	PUNCT
aijbe-975	254	23	so	so	CCONJ
aijbe-975	254	24	the	the	DET
aijbe-975	254	25	null	null	ADJ
aijbe-975	254	26	hypothesis	hypothesis	NOUN
aijbe-975	254	27	was	be	AUX
aijbe-975	254	28	accepted	accept	VERB
aijbe-975	254	29	and	and	CCONJ
aijbe-975	254	30	the	the	DET
aijbe-975	254	31	alternative	alternative	ADJ
aijbe-975	254	32	hypothesis	hypothesis	NOUN
aijbe-975	254	33	was	be	AUX
aijbe-975	254	34	rejected	reject	VERB
aijbe-975	254	35	.	.	PUNCT
aijbe-975	255	1	decision	decision	NOUN
aijbe-975	255	2	since	since	SCONJ
aijbe-975	255	3	the	the	DET
aijbe-975	255	4	prob	prob	NOUN
aijbe-975	255	5	(	(	PUNCT
aijbe-975	255	6	f	f	X
aijbe-975	255	7	-	-	PUNCT
aijbe-975	255	8	statistic	statistic	NOUN
aijbe-975	255	9	)	)	PUNCT
aijbe-975	255	10	of	of	ADP
aijbe-975	255	11	0.110453	0.110453	NUM
aijbe-975	255	12	is	be	AUX
aijbe-975	255	13	higher	high	ADJ
aijbe-975	255	14	than	than	ADP
aijbe-975	255	15	the	the	DET
aijbe-975	255	16	critical	critical	ADJ
aijbe-975	255	17	value	value	NOUN
aijbe-975	255	18	of	of	ADP
aijbe-975	255	19	5	5	NUM
aijbe-975	255	20	%	%	NOUN
aijbe-975	255	21	(	(	PUNCT
aijbe-975	255	22	0.05	0.05	NUM
aijbe-975	255	23	)	)	PUNCT
aijbe-975	255	24	,	,	PUNCT
aijbe-975	255	25	then	then	ADV
aijbe-975	255	26	,	,	PUNCT
aijbe-975	255	27	it	it	PRON
aijbe-975	255	28	would	would	AUX
aijbe-975	255	29	be	be	AUX
aijbe-975	255	30	upheld	uphold	VERB
aijbe-975	255	31	that	that	SCONJ
aijbe-975	255	32	remuneration	remuneration	NOUN
aijbe-975	255	33	committee	committee	NOUN
aijbe-975	255	34	has	have	VERB
aijbe-975	255	35	no	no	DET
aijbe-975	255	36	significant	significant	ADJ
aijbe-975	255	37	effect	effect	NOUN
aijbe-975	255	38	on	on	ADP
aijbe-975	255	39	bankruptcy	bankruptcy	NOUN
aijbe-975	255	40	risk	risk	NOUN
aijbe-975	255	41	deposit	deposit	NOUN
aijbe-975	255	42	money	money	NOUN
aijbe-975	255	43	banks	bank	NOUN
aijbe-975	255	44	in	in	ADP
aijbe-975	255	45	nigeria	nigeria	PROPN
aijbe-975	255	46	,	,	PUNCT
aijbe-975	255	47	thus	thus	ADV
aijbe-975	255	48	,	,	PUNCT
aijbe-975	255	49	ho	ho	PROPN
aijbe-975	255	50	is	be	AUX
aijbe-975	255	51	preferred	prefer	VERB
aijbe-975	255	52	over	over	ADP
aijbe-975	255	53	hi	hi	INTJ
aijbe-975	255	54	.	.	PUNCT
aijbe-975	255	55	discussion	discussion	NOUN
aijbe-975	255	56	of	of	ADP
aijbe-975	255	57	findings	finding	NOUN
aijbe-975	255	58	the	the	DET
aijbe-975	255	59	study	study	NOUN
aijbe-975	255	60	examined	examine	VERB
aijbe-975	255	61	the	the	DET
aijbe-975	255	62	effect	effect	NOUN
aijbe-975	255	63	of	of	ADP
aijbe-975	255	64	corporate	corporate	ADJ
aijbe-975	255	65	governance	governance	NOUN
aijbe-975	255	66	on	on	ADP
aijbe-975	255	67	bankruptcy	bankruptcy	NOUN
aijbe-975	255	68	risk	risk	NOUN
aijbe-975	255	69	in	in	ADP
aijbe-975	255	70	deposit	deposit	NOUN
aijbe-975	255	71	money	money	NOUN
aijbe-975	255	72	banks	bank	NOUN
aijbe-975	255	73	in	in	ADP
aijbe-975	255	74	nigeria	nigeria	PROPN
aijbe-975	255	75	.	.	PUNCT
aijbe-975	256	1	however	however	ADV
aijbe-975	256	2	,	,	PUNCT
aijbe-975	256	3	audit	audit	NOUN
aijbe-975	256	4	committee	committee	NOUN
aijbe-975	256	5	independence	independence	NOUN
aijbe-975	256	6	,	,	PUNCT
aijbe-975	256	7	and	and	CCONJ
aijbe-975	256	8	remuneration	remuneration	NOUN
aijbe-975	256	9	committee	committee	NOUN
aijbe-975	256	10	have	have	VERB
aijbe-975	256	11	no	no	DET
aijbe-975	256	12	statistically	statistically	ADV
aijbe-975	256	13	significant	significant	ADJ
aijbe-975	256	14	effect	effect	NOUN
aijbe-975	256	15	on	on	ADP
aijbe-975	256	16	bankruptcy	bankruptcy	NOUN
aijbe-975	256	17	risk	risk	NOUN
aijbe-975	256	18	commercial	commercial	ADJ
aijbe-975	256	19	banks	bank	NOUN
aijbe-975	256	20	in	in	ADP
aijbe-975	256	21	nigeria	nigeria	PROPN
aijbe-975	256	22	.	.	PUNCT
aijbe-975	257	1	these	these	DET
aijbe-975	257	2	results	result	NOUN
aijbe-975	257	3	are	be	AUX
aijbe-975	257	4	in	in	ADP
aijbe-975	257	5	line	line	NOUN
aijbe-975	257	6	with	with	ADP
aijbe-975	257	7	the	the	DET
aijbe-975	257	8	study	study	NOUN
aijbe-975	257	9	of	of	ADP
aijbe-975	257	10	boo	boo	NOUN
aijbe-975	257	11	and	and	CCONJ
aijbe-975	257	12	sharma	sharma	PROPN
aijbe-975	257	13	(	(	PUNCT
aijbe-975	257	14	2008	2008	NUM
aijbe-975	257	15	)	)	PUNCT
aijbe-975	257	16	observe	observe	VERB
aijbe-975	257	17	no	no	DET
aijbe-975	257	18	association	association	NOUN
aijbe-975	257	19	between	between	ADP
aijbe-975	257	20	audit	audit	NOUN
aijbe-975	257	21	committee	committee	NOUN
aijbe-975	257	22	independence	independence	NOUN
aijbe-975	257	23	and	and	CCONJ
aijbe-975	257	24	audit	audit	NOUN
aijbe-975	257	25	fees	fee	NOUN
aijbe-975	257	26	indicating	indicate	VERB
aijbe-975	257	27	that	that	SCONJ
aijbe-975	257	28	auditors	auditor	NOUN
aijbe-975	257	29	will	will	AUX
aijbe-975	257	30	minimize	minimize	VERB
aijbe-975	257	31	their	their	PRON
aijbe-975	257	32	effort	effort	NOUN
aijbe-975	257	33	in	in	ADP
aijbe-975	257	34	the	the	DET
aijbe-975	257	35	presence	presence	NOUN
aijbe-975	257	36	of	of	ADP
aijbe-975	257	37	independent	independent	ADJ
aijbe-975	257	38	audit	audit	NOUN
aijbe-975	257	39	committee	committee	NOUN
aijbe-975	257	40	.	.	PUNCT
aijbe-975	258	1	jensen	jensen	PROPN
aijbe-975	258	2	and	and	CCONJ
aijbe-975	258	3	meckling	meckling	NOUN
aijbe-975	258	4	(	(	PUNCT
aijbe-975	258	5	1976	1976	NUM
aijbe-975	258	6	)	)	PUNCT
aijbe-975	258	7	argued	argue	VERB
aijbe-975	258	8	that	that	SCONJ
aijbe-975	258	9	the	the	DET
aijbe-975	258	10	relationship	relationship	NOUN
aijbe-975	258	11	between	between	ADP
aijbe-975	258	12	managerial	managerial	ADJ
aijbe-975	258	13	share	share	NOUN
aijbe-975	258	14	ownership	ownership	NOUN
aijbe-975	258	15	and	and	CCONJ
aijbe-975	258	16	corporate	corporate	ADJ
aijbe-975	258	17	debt	debt	NOUN
aijbe-975	258	18	is	be	AUX
aijbe-975	258	19	complex	complex	ADJ
aijbe-975	258	20	.	.	PUNCT
aijbe-975	259	1	it	it	PRON
aijbe-975	259	2	is	be	AUX
aijbe-975	259	3	argued	argue	VERB
aijbe-975	259	4	that	that	SCONJ
aijbe-975	259	5	managerial	managerial	ADJ
aijbe-975	259	6	share	share	NOUN
aijbe-975	259	7	ownership	ownership	NOUN
aijbe-975	259	8	can	can	AUX
aijbe-975	259	9	reduce	reduce	VERB
aijbe-975	259	10	managerial	managerial	ADJ
aijbe-975	259	11	incentives	incentive	NOUN
aijbe-975	259	12	to	to	PART
aijbe-975	259	13	consume	consume	VERB
aijbe-975	259	14	perquisites	perquisite	NOUN
aijbe-975	259	15	,	,	PUNCT
aijbe-975	259	16	expropriate	expropriate	VERB
aijbe-975	259	17	wealth	wealth	NOUN
aijbe-975	259	18	and	and	CCONJ
aijbe-975	259	19	to	to	PART
aijbe-975	259	20	engage	engage	VERB
aijbe-975	259	21	in	in	ADP
aijbe-975	259	22	other	other	ADJ
aijbe-975	259	23	non	non	ADJ
aijbe-975	259	24	-	-	ADJ
aijbe-975	259	25	maximizing	maximize	VERB
aijbe-975	259	26	behavior	behavior	NOUN
aijbe-975	259	27	.	.	PUNCT
aijbe-975	260	1	conclusion	conclusion	NOUN
aijbe-975	260	2	and	and	CCONJ
aijbe-975	260	3	recommendations	recommendation	NOUN
aijbe-975	260	4	this	this	DET
aijbe-975	260	5	study	study	NOUN
aijbe-975	260	6	investigated	investigate	VERB
aijbe-975	260	7	the	the	DET
aijbe-975	260	8	effect	effect	NOUN
aijbe-975	260	9	of	of	ADP
aijbe-975	260	10	corporate	corporate	ADJ
aijbe-975	260	11	governance	governance	NOUN
aijbe-975	260	12	on	on	ADP
aijbe-975	260	13	bankruptcy	bankruptcy	NOUN
aijbe-975	260	14	risk	risk	NOUN
aijbe-975	260	15	in	in	ADP
aijbe-975	260	16	commercial	commercial	ADJ
aijbe-975	260	17	banks	bank	NOUN
aijbe-975	260	18	in	in	ADP
aijbe-975	260	19	nigeria	nigeria	PROPN
aijbe-975	260	20	,	,	PUNCT
aijbe-975	260	21	using	use	VERB
aijbe-975	260	22	audit	audit	NOUN
aijbe-975	260	23	committee	committee	NOUN
aijbe-975	260	24	independence	independence	NOUN
aijbe-975	260	25	and	and	CCONJ
aijbe-975	260	26	remuneration	remuneration	NOUN
aijbe-975	260	27	committee	committee	NOUN
aijbe-975	260	28	.	.	PUNCT
aijbe-975	261	1	data	datum	NOUN
aijbe-975	261	2	were	be	AUX
aijbe-975	261	3	obtained	obtain	VERB
aijbe-975	261	4	from	from	ADP
aijbe-975	261	5	the	the	DET
aijbe-975	261	6	annual	annual	ADJ
aijbe-975	261	7	reports	report	NOUN
aijbe-975	261	8	and	and	CCONJ
aijbe-975	261	9	audited	audit	VERB
aijbe-975	261	10	accounts	account	NOUN
aijbe-975	261	11	of	of	ADP
aijbe-975	261	12	the	the	DET
aijbe-975	261	13	banks	bank	NOUN
aijbe-975	261	14	under	under	ADP
aijbe-975	261	15	assessment	assessment	NOUN
aijbe-975	261	16	.	.	PUNCT
aijbe-975	262	1	altman	altman	PROPN
aijbe-975	262	2	's	's	PART
aijbe-975	262	3	original	original	ADJ
aijbe-975	262	4	model	model	NOUN
aijbe-975	262	5	for	for	ADP
aijbe-975	262	6	public	public	ADJ
aijbe-975	262	7	companies	company	NOUN
aijbe-975	262	8	was	be	AUX
aijbe-975	262	9	used	use	VERB
aijbe-975	262	10	to	to	PART
aijbe-975	262	11	extract	extract	VERB
aijbe-975	262	12	data	datum	NOUN
aijbe-975	262	13	and	and	CCONJ
aijbe-975	262	14	the	the	DET
aijbe-975	262	15	formulated	formulated	ADJ
aijbe-975	262	16	hypotheses	hypothesis	NOUN
aijbe-975	262	17	were	be	AUX
aijbe-975	262	18	tested	test	VERB
aijbe-975	262	19	with	with	ADP
aijbe-975	262	20	regression	regression	NOUN
aijbe-975	262	21	analysis	analysis	NOUN
aijbe-975	262	22	with	with	ADP
aijbe-975	262	23	aid	aid	NOUN
aijbe-975	262	24	of	of	ADP
aijbe-975	262	25	e	e	NOUN
aijbe-975	262	26	-	-	NOUN
aijbe-975	262	27	view	view	NOUN
aijbe-975	262	28	9.0	9.0	NUM
aijbe-975	262	29	.	.	PUNCT
aijbe-975	263	1	the	the	DET
aijbe-975	263	2	analysis	analysis	NOUN
aijbe-975	263	3	and	and	CCONJ
aijbe-975	263	4	hypotheses	hypothesis	NOUN
aijbe-975	263	5	tested	test	VERB
aijbe-975	263	6	shows	show	VERB
aijbe-975	263	7	that	that	SCONJ
aijbe-975	263	8	audit	audit	NOUN
aijbe-975	263	9	committee	committee	NOUN
aijbe-975	263	10	independence	independence	NOUN
aijbe-975	263	11	has	have	VERB
aijbe-975	263	12	no	no	DET
aijbe-975	263	13	significant	significant	ADJ
aijbe-975	263	14	effect	effect	NOUN
aijbe-975	263	15	on	on	ADP
aijbe-975	263	16	bankruptcy	bankruptcy	NOUN
aijbe-975	263	17	risk	risk	NOUN
aijbe-975	263	18	commercial	commercial	ADJ
aijbe-975	263	19	banks	bank	NOUN
aijbe-975	263	20	in	in	ADP
aijbe-975	263	21	nigeria	nigeria	PROPN
aijbe-975	263	22	.	.	PUNCT
aijbe-975	264	1	however	however	ADV
aijbe-975	264	2	,	,	PUNCT
aijbe-975	264	3	the	the	DET
aijbe-975	264	4	remuneration	remuneration	NOUN
aijbe-975	264	5	committee	committee	NOUN
aijbe-975	264	6	study	study	NOUN
aijbe-975	264	7	revealed	reveal	VERB
aijbe-975	264	8	that	that	PRON
aijbe-975	264	9	has	have	VERB
aijbe-975	264	10	a	a	DET
aijbe-975	264	11	significant	significant	ADJ
aijbe-975	264	12	effect	effect	NOUN
aijbe-975	264	13	on	on	ADP
aijbe-975	264	14	bankruptcy	bankruptcy	NOUN
aijbe-975	264	15	risk	risk	NOUN
aijbe-975	264	16	commercial	commercial	ADJ
aijbe-975	264	17	banks	bank	NOUN
aijbe-975	264	18	in	in	ADP
aijbe-975	264	19	nigeria	nigeria	PROPN
aijbe-975	264	20	.	.	PUNCT
aijbe-975	265	1	this	this	DET
aijbe-975	265	2	study	study	NOUN
aijbe-975	265	3	therefore	therefore	ADV
aijbe-975	265	4	concluded	conclude	VERB
aijbe-975	265	5	that	that	SCONJ
aijbe-975	265	6	corporate	corporate	ADJ
aijbe-975	265	7	governance	governance	NOUN
aijbe-975	265	8	has	have	VERB
aijbe-975	265	9	effect	effect	NOUN
aijbe-975	265	10	on	on	ADP
aijbe-975	265	11	bankruptcy	bankruptcy	NOUN
aijbe-975	265	12	risk	risk	NOUN
aijbe-975	265	13	in	in	ADP
aijbe-975	265	14	commercial	commercial	ADJ
aijbe-975	265	15	banks	bank	NOUN
aijbe-975	265	16	in	in	ADP
aijbe-975	265	17	nigeria	nigeria	PROPN
aijbe-975	265	18	based	base	VERB
aijbe-975	265	19	on	on	ADP
aijbe-975	265	20	the	the	DET
aijbe-975	265	21	results	result	NOUN
aijbe-975	265	22	,	,	PUNCT
aijbe-975	265	23	the	the	DET
aijbe-975	265	24	study	study	NOUN
aijbe-975	265	25	recommended	recommend	VERB
aijbe-975	265	26	the	the	DET
aijbe-975	265	27	followings	following	NOUN
aijbe-975	265	28	;	;	PUNCT
aijbe-975	265	29	1	1	X
aijbe-975	265	30	.	.	X
aijbe-975	265	31	since	since	SCONJ
aijbe-975	265	32	the	the	DET
aijbe-975	265	33	board	board	NOUN
aijbe-975	265	34	of	of	ADP
aijbe-975	265	35	director	director	NOUN
aijbe-975	265	36	serves	serve	VERB
aijbe-975	265	37	as	as	ADP
aijbe-975	265	38	internal	internal	ADJ
aijbe-975	265	39	control	control	NOUN
aijbe-975	265	40	mechanism	mechanism	NOUN
aijbe-975	265	41	in	in	ADP
aijbe-975	265	42	the	the	DET
aijbe-975	265	43	corporate	corporate	ADJ
aijbe-975	265	44	governance	governance	NOUN
aijbe-975	265	45	,	,	PUNCT
aijbe-975	265	46	banks	bank	NOUN
aijbe-975	265	47	policy	policy	NOUN
aijbe-975	265	48	makers	maker	NOUN
aijbe-975	265	49	should	should	AUX
aijbe-975	265	50	provide	provide	VERB
aijbe-975	265	51	adequate	adequate	ADJ
aijbe-975	265	52	regulations	regulation	NOUN
aijbe-975	265	53	on	on	ADP
aijbe-975	265	54	the	the	DET
aijbe-975	265	55	specific	specific	ADJ
aijbe-975	265	56	number	number	NOUN
aijbe-975	265	57	of	of	ADP
aijbe-975	265	58	boards	board	NOUN
aijbe-975	265	59	to	to	PART
aijbe-975	265	60	be	be	AUX
aijbe-975	265	61	working	work	VERB
aijbe-975	265	62	with	with	ADP
aijbe-975	265	63	,	,	PUNCT
aijbe-975	265	64	hence	hence	ADV
aijbe-975	265	65	,	,	PUNCT
aijbe-975	265	66	audit	audit	NOUN
aijbe-975	265	67	committee	committee	NOUN
aijbe-975	265	68	independence	independence	NOUN
aijbe-975	265	69	is	be	AUX
aijbe-975	265	70	likely	likely	ADJ
aijbe-975	265	71	to	to	PART
aijbe-975	265	72	reduce	reduce	VERB
aijbe-975	265	73	the	the	DET
aijbe-975	265	74	probability	probability	NOUN
aijbe-975	265	75	of	of	ADP
aijbe-975	265	76	bankruptcy	bankruptcy	NOUN
aijbe-975	265	77	as	as	SCONJ
aijbe-975	265	78	they	they	PRON
aijbe-975	265	79	bring	bring	VERB
aijbe-975	265	80	wider	wide	ADJ
aijbe-975	265	81	knowledge	knowledge	NOUN
aijbe-975	265	82	and	and	CCONJ
aijbe-975	265	83	better	well	ADJ
aijbe-975	265	84	expertise	expertise	NOUN
aijbe-975	265	85	to	to	ADP
aijbe-975	265	86	the	the	DET
aijbe-975	265	87	bank	bank	NOUN
aijbe-975	265	88	.	.	PUNCT
aijbe-975	266	1	2	2	X
aijbe-975	266	2	.	.	X
aijbe-975	266	3	remuneration	remuneration	NOUN
aijbe-975	266	4	committee	committee	NOUN
aijbe-975	266	5	should	should	AUX
aijbe-975	266	6	be	be	AUX
aijbe-975	266	7	encouraged	encourage	VERB
aijbe-975	266	8	hence	hence	ADV
aijbe-975	266	9	it	it	PRON
aijbe-975	266	10	creates	create	VERB
aijbe-975	266	11	an	an	DET
aijbe-975	266	12	avenue	avenue	NOUN
aijbe-975	266	13	for	for	ADP
aijbe-975	266	14	collective	collective	ADJ
aijbe-975	266	15	deliberates	deliberate	NOUN
aijbe-975	266	16	on	on	ADP
aijbe-975	266	17	financial	financial	ADJ
aijbe-975	266	18	issues	issue	NOUN
aijbe-975	266	19	that	that	PRON
aijbe-975	266	20	are	be	AUX
aijbe-975	266	21	significant	significant	ADJ
aijbe-975	266	22	to	to	ADP
aijbe-975	266	23	the	the	DET
aijbe-975	266	24	banks	bank	NOUN
aijbe-975	266	25	such	such	ADJ
aijbe-975	266	26	as	as	SCONJ
aijbe-975	266	27	straighten	straighten	VERB
aijbe-975	266	28	their	their	PRON
aijbe-975	266	29	operations	operation	NOUN
aijbe-975	266	30	,	,	PUNCT
aijbe-975	266	31	as	as	ADV
aijbe-975	266	32	well	well	ADV
aijbe-975	266	33	preventing	prevent	VERB
aijbe-975	266	34	it	it	PRON
aijbe-975	266	35	from	from	ADP
aijbe-975	266	36	going	go	VERB
aijbe-975	266	37	bankruptcy	bankruptcy	NOUN
aijbe-975	266	38	.	.	PUNCT
aijbe-975	266	39	.	.	PUNCT
aijbe-975	267	1	references	reference	NOUN
aijbe-975	267	2	agyemang	agyemang	NOUN
aijbe-975	267	3	-	-	PUNCT
aijbe-975	267	4	mintah	mintah	PROPN
aijbe-975	267	5	,	,	PUNCT
aijbe-975	267	6	p.	p.	NOUN
aijbe-975	267	7	(	(	PUNCT
aijbe-975	267	8	2016	2016	NUM
aijbe-975	267	9	)	)	PUNCT
aijbe-975	267	10	.	.	PUNCT
aijbe-975	268	1	the	the	DET
aijbe-975	268	2	remuneration	remuneration	NOUN
aijbe-975	268	3	committee	committee	NOUN
aijbe-975	268	4	and	and	CCONJ
aijbe-975	268	5	firm	firm	ADJ
aijbe-975	268	6	performance	performance	NOUN
aijbe-975	268	7	:	:	PUNCT
aijbe-975	268	8	an	an	DET
aijbe-975	268	9	empirical	empirical	ADJ
aijbe-975	268	10	investigation	investigation	NOUN
aijbe-975	268	11	of	of	ADP
aijbe-975	268	12	uk	uk	PROPN
aijbe-975	268	13	financial	financial	ADJ
aijbe-975	268	14	institutions	institution	NOUN
aijbe-975	268	15	during	during	ADP
aijbe-975	268	16	the	the	DET
aijbe-975	268	17	pre	pre	ADJ
aijbe-975	268	18	/	/	SYM
aijbe-975	268	19	post	post	ADJ
aijbe-975	268	20	financial	financial	ADJ
aijbe-975	268	21	crisis	crisis	NOUN
aijbe-975	268	22	.	.	PUNCT
aijbe-975	269	1	corporate	corporate	ADJ
aijbe-975	269	2	board	board	NOUN
aijbe-975	269	3	:	:	PUNCT
aijbe-975	269	4	role	role	NOUN
aijbe-975	269	5	,	,	PUNCT
aijbe-975	269	6	duties	duty	NOUN
aijbe-975	269	7	and	and	CCONJ
aijbe-975	269	8	composition,11(3	composition,11(3	PROPN
aijbe-975	269	9	)	)	PUNCT
aijbe-975	269	10	,	,	PUNCT
aijbe-975	269	11	176	176	NUM
aijbe-975	269	12	-	-	SYM
aijbe-975	269	13	190	190	NUM
aijbe-975	269	14	.	.	PUNCT
aijbe-975	270	1	adeusi	adeusi	PROPN
aijbe-975	270	2	,	,	PUNCT
aijbe-975	270	3	s.	s.	PROPN
aijbe-975	270	4	,	,	PUNCT
aijbe-975	270	5	akeke	akeke	NOUN
aijbe-975	270	6	,	,	PUNCT
aijbe-975	270	7	n.	n.	NOUN
aijbe-975	270	8	,	,	PUNCT
aijbe-975	270	9	aribaba	aribaba	PROPN
aijbe-975	270	10	,	,	PUNCT
aijbe-975	270	11	f.	f.	PROPN
aijbe-975	270	12	&	&	CCONJ
aijbe-975	270	13	adebisi	adebisi	ADJ
aijbe-975	270	14	,	,	PUNCT
aijbe-975	270	15	o.	o.	INTJ
aijbe-975	270	16	(	(	PUNCT
aijbe-975	270	17	2017	2017	NUM
aijbe-975	270	18	)	)	PUNCT
aijbe-975	270	19	.	.	PUNCT
aijbe-975	271	1	cg	cg	NOUN
aijbe-975	271	2	and	and	CCONJ
aijbe-975	271	3	firm	firm	ADJ
aijbe-975	271	4	fp	fp	NOUN
aijbe-975	271	5	:	:	PUNCT
aijbe-975	271	6	do	do	VERB
aijbe-975	271	7	ownership	ownership	NOUN
aijbe-975	271	8	and	and	CCONJ
aijbe-975	271	9	board	board	NOUN
aijbe-975	271	10	size	size	NOUN
aijbe-975	271	11	matter	matter	NOUN
aijbe-975	271	12	.	.	PUNCT
aijbe-975	272	1	academic	academic	ADJ
aijbe-975	272	2	journal	journal	NOUN
aijbe-975	272	3	of	of	ADP
aijbe-975	272	4	interdisciplinary	interdisciplinary	ADJ
aijbe-975	272	5	studies	study	NOUN
aijbe-975	272	6	,	,	PUNCT
aijbe-975	272	7	2(3	2(3	NUM
aijbe-975	272	8	)	)	PUNCT
aijbe-975	272	9	,	,	PUNCT
aijbe-975	272	10	251	251	NUM
aijbe-975	272	11	-	-	SYM
aijbe-975	272	12	258	258	NUM
aijbe-975	272	13	.	.	PUNCT
aijbe-975	273	1	ezekwere	ezekwere	ADV
aijbe-975	273	2	uzochukwu	uzochukwu	PROPN
aijbe-975	273	3	and	and	CCONJ
aijbe-975	273	4	amahi	amahi	PROPN
aijbe-975	273	5	uchechukwu	uchechukwu	PROPN
aijbe-975	273	6	fidelis	fidelis	PROPN
aijbe-975	273	7	(	(	PUNCT
aijbe-975	273	8	2025	2025	NUM
aijbe-975	273	9	)	)	PUNCT
aijbe-975	273	10	13	13	NUM
aijbe-975	273	11	american	american	ADJ
aijbe-975	273	12	interdisciplinary	interdisciplinary	ADJ
aijbe-975	273	13	journal	journal	NOUN
aijbe-975	273	14	of	of	ADP
aijbe-975	273	15	business	business	NOUN
aijbe-975	273	16	and	and	CCONJ
aijbe-975	273	17	economics	economic	NOUN
aijbe-975	273	18	|	|	ADV
aijbe-975	273	19	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	273	20	argenti	argenti	ADJ
aijbe-975	273	21	,	,	PUNCT
aijbe-975	273	22	m.	m.	NOUN
aijbe-975	273	23	(	(	PUNCT
aijbe-975	273	24	2003	2003	NUM
aijbe-975	273	25	)	)	PUNCT
aijbe-975	273	26	.	.	PUNCT
aijbe-975	274	1	financial	financial	ADJ
aijbe-975	274	2	ratios	ratio	NOUN
aijbe-975	274	3	as	as	ADP
aijbe-975	274	4	predictors	predictor	NOUN
aijbe-975	274	5	of	of	ADP
aijbe-975	274	6	failure	failure	NOUN
aijbe-975	274	7	,	,	PUNCT
aijbe-975	274	8	empirical	empirical	ADJ
aijbe-975	274	9	research	research	NOUN
aijbe-975	274	10	in	in	ADP
aijbe-975	274	11	accounting	accounting	NOUN
aijbe-975	274	12	:	:	PUNCT
aijbe-975	274	13	selected	select	VERB
aijbe-975	274	14	studies	study	NOUN
aijbe-975	274	15	,	,	PUNCT
aijbe-975	274	16	university	university	NOUN
aijbe-975	274	17	of	of	ADP
aijbe-975	274	18	chicago	chicago	PROPN
aijbe-975	274	19	,	,	PUNCT
aijbe-975	274	20	chicago	chicago	PROPN
aijbe-975	274	21	,	,	PUNCT
aijbe-975	274	22	ill	ill	PROPN
aijbe-975	274	23	.	.	PROPN
aijbe-975	274	24	,	,	PUNCT
aijbe-975	274	25	71	71	NUM
aijbe-975	274	26	-	-	SYM
aijbe-975	274	27	111	111	NUM
aijbe-975	274	28	.	.	PUNCT
aijbe-975	274	29	agha	agha	PROPN
aijbe-975	274	30	,	,	PUNCT
aijbe-975	274	31	h.	h.	PROPN
aijbe-975	274	32	(	(	PUNCT
aijbe-975	274	33	2014	2014	NUM
aijbe-975	274	34	)	)	PUNCT
aijbe-975	274	35	.	.	PUNCT
aijbe-975	275	1	impact	impact	NOUN
aijbe-975	275	2	of	of	ADP
aijbe-975	275	3	working	work	VERB
aijbe-975	275	4	capital	capital	NOUN
aijbe-975	275	5	management	management	NOUN
aijbe-975	275	6	on	on	ADP
aijbe-975	275	7	profitability	profitability	NOUN
aijbe-975	275	8	.	.	PUNCT
aijbe-975	276	1	european	european	ADJ
aijbe-975	276	2	scientific	scientific	ADJ
aijbe-975	276	3	journal	journal	PROPN
aijbe-975	276	4	.	.	PUNCT
aijbe-975	277	1	akindele	akindele	PROPN
aijbe-975	277	2	,	,	PUNCT
aijbe-975	277	3	j.	j.	PROPN
aijbe-975	277	4	&	&	CCONJ
aijbe-975	277	5	odusina	odusina	PROPN
aijbe-975	277	6	,	,	PUNCT
aijbe-975	277	7	o.	o.	NOUN
aijbe-975	277	8	(	(	PUNCT
aijbe-975	277	9	2015	2015	NUM
aijbe-975	277	10	)	)	PUNCT
aijbe-975	277	11	.	.	PUNCT
aijbe-975	278	1	working	work	VERB
aijbe-975	278	2	capital	capital	NOUN
aijbe-975	278	3	management	management	NOUN
aijbe-975	278	4	and	and	CCONJ
aijbe-975	278	5	firm	firm	ADJ
aijbe-975	278	6	profitability	profitability	NOUN
aijbe-975	278	7	:	:	PUNCT
aijbe-975	278	8	evidence	evidence	NOUN
aijbe-975	278	9	from	from	ADP
aijbe-975	278	10	nigeria	nigeria	PROPN
aijbe-975	278	11	quoted	quote	VERB
aijbe-975	278	12	companies	company	NOUN
aijbe-975	278	13	.	.	PUNCT
aijbe-975	279	1	journal	journal	PROPN
aijbe-975	279	2	of	of	ADP
aijbe-975	279	3	finance	finance	NOUN
aijbe-975	279	4	and	and	CCONJ
aijbe-975	279	5	accounting	accounting	NOUN
aijbe-975	279	6	.	.	PUNCT
aijbe-975	280	1	altman	altman	PROPN
aijbe-975	280	2	,	,	PUNCT
aijbe-975	280	3	e.	e.	PROPN
aijbe-975	280	4	,	,	PUNCT
aijbe-975	280	5	(	(	PUNCT
aijbe-975	280	6	1968	1968	NUM
aijbe-975	280	7	)	)	PUNCT
aijbe-975	280	8	.	.	PUNCT
aijbe-975	281	1	financial	financial	ADJ
aijbe-975	281	2	ratios	ratio	NOUN
aijbe-975	281	3	,	,	PUNCT
aijbe-975	281	4	discriminant	discriminant	ADJ
aijbe-975	281	5	analysis	analysis	NOUN
aijbe-975	281	6	and	and	CCONJ
aijbe-975	281	7	the	the	DET
aijbe-975	281	8	prediction	prediction	NOUN
aijbe-975	281	9	of	of	ADP
aijbe-975	281	10	corporate	corporate	ADJ
aijbe-975	281	11	bankruptcy	bankruptcy	NOUN
aijbe-975	281	12	,	,	PUNCT
aijbe-975	281	13	the	the	DET
aijbe-975	281	14	journal	journal	NOUN
aijbe-975	281	15	of	of	ADP
aijbe-975	281	16	finance	finance	NOUN
aijbe-975	281	17	,	,	PUNCT
aijbe-975	281	18	september	september	PROPN
aijbe-975	281	19	,	,	PUNCT
aijbe-975	281	20	pp	pp	ADP
aijbe-975	281	21	589	589	NUM
aijbe-975	281	22	-	-	SYM
aijbe-975	281	23	609	609	NUM
aijbe-975	281	24	.	.	PUNCT
aijbe-975	282	1	ayoola	ayoola	PROPN
aijbe-975	282	2	t.	t.	PROPN
aijbe-975	282	3	j.	j.	PROPN
aijbe-975	282	4	&	&	CCONJ
aijbe-975	282	5	obokoh	obokoh	PROPN
aijbe-975	282	6	,	,	PUNCT
aijbe-975	282	7	l.	l.	PROPN
aijbe-975	282	8	o.	o.	PROPN
aijbe-975	282	9	(	(	PUNCT
aijbe-975	282	10	2018	2018	NUM
aijbe-975	282	11	)	)	PUNCT
aijbe-975	282	12	.	.	PUNCT
aijbe-975	283	1	corporate	corporate	ADJ
aijbe-975	283	2	governance	governance	NOUN
aijbe-975	283	3	and	and	CCONJ
aijbe-975	283	4	financial	financial	ADJ
aijbe-975	283	5	distress	distress	NOUN
aijbe-975	283	6	in	in	ADP
aijbe-975	283	7	the	the	DET
aijbe-975	283	8	banking	banking	NOUN
aijbe-975	283	9	industry	industry	NOUN
aijbe-975	283	10	:	:	PUNCT
aijbe-975	283	11	nigerian	nigerian	ADJ
aijbe-975	283	12	experience	experience	NOUN
aijbe-975	283	13	.	.	PUNCT
aijbe-975	284	1	journal	journal	PROPN
aijbe-975	284	2	of	of	ADP
aijbe-975	284	3	economics	economic	NOUN
aijbe-975	284	4	and	and	CCONJ
aijbe-975	284	5	behavioral	behavioral	ADJ
aijbe-975	284	6	studies	study	NOUN
aijbe-975	284	7	vol	vol	NOUN
aijbe-975	284	8	.	.	PUNCT
aijbe-975	285	1	10(1	10(1	NUM
aijbe-975	285	2	)	)	PUNCT
aijbe-975	285	3	;	;	PUNCT
aijbe-975	286	1	pp	pp	X
aijbe-975	286	2	.	.	PUNCT
aijbe-975	287	1	182	182	NUM
aijbe-975	287	2	-	-	SYM
aijbe-975	287	3	193	193	NUM
aijbe-975	287	4	,	,	PUNCT
aijbe-975	287	5	(	(	PUNCT
aijbe-975	287	6	issn	issn	PROPN
aijbe-975	287	7	:	:	PUNCT
aijbe-975	287	8	2220	2220	NUM
aijbe-975	287	9	-	-	SYM
aijbe-975	287	10	6140	6140	NUM
aijbe-975	287	11	)	)	PUNCT
aijbe-975	287	12	ahmad	ahmad	PROPN
aijbe-975	287	13	a.	a.	PROPN
aijbe-975	287	14	&	&	CCONJ
aijbe-975	287	15	masoumeh	masoumeh	PROPN
aijbe-975	287	16	s.	s.	PROPN
aijbe-975	287	17	(	(	PUNCT
aijbe-975	287	18	2016	2016	NUM
aijbe-975	287	19	)	)	PUNCT
aijbe-975	287	20	.	.	PUNCT
aijbe-975	288	1	earnings	earning	NOUN
aijbe-975	288	2	management	management	NOUN
aijbe-975	288	3	and	and	CCONJ
aijbe-975	288	4	the	the	DET
aijbe-975	288	5	effect	effect	NOUN
aijbe-975	288	6	of	of	ADP
aijbe-975	288	7	earnings	earning	NOUN
aijbe-975	288	8	quality	quality	NOUN
aijbe-975	288	9	in	in	ADP
aijbe-975	288	10	relation	relation	NOUN
aijbe-975	288	11	to	to	ADP
aijbe-975	288	12	bankruptcy	bankruptcy	NOUN
aijbe-975	288	13	level	level	NOUN
aijbe-975	288	14	(	(	PUNCT
aijbe-975	288	15	firms	firm	NOUN
aijbe-975	288	16	listed	list	VERB
aijbe-975	288	17	at	at	ADP
aijbe-975	288	18	the	the	DET
aijbe-975	288	19	tehran	tehran	PROPN
aijbe-975	288	20	stock	stock	PROPN
aijbe-975	288	21	exchange	exchange	PROPN
aijbe-975	288	22	)	)	PUNCT
aijbe-975	288	23	buganová	buganová	PROPN
aijbe-975	288	24	,	,	PUNCT
aijbe-975	288	25	k.	k.	PROPN
aijbe-975	288	26	,	,	PUNCT
aijbe-975	288	27	&	&	CCONJ
aijbe-975	288	28	mária	mária	PROPN
aijbe-975	288	29	,	,	PUNCT
aijbe-975	288	30	h.	h.	PROPN
aijbe-975	288	31	(	(	PUNCT
aijbe-975	288	32	2012	2012	NUM
aijbe-975	288	33	)	)	PUNCT
aijbe-975	288	34	.	.	PUNCT
aijbe-975	289	1	manažment	manažment	PROPN
aijbe-975	289	2	rizika	rizika	PROPN
aijbe-975	289	3	v	v	PROPN
aijbe-975	289	4	podniku	podniku	PROPN
aijbe-975	289	5	,	,	PUNCT
aijbe-975	289	6	1st	1st	ADJ
aijbe-975	289	7	ed	ed	NOUN
aijbe-975	289	8	.	.	PUNCT
aijbe-975	289	9	žiline	žiline	PROPN
aijbe-975	289	10	:	:	PUNCT
aijbe-975	290	1	edis	edis	PROPN
aijbe-975	290	2	.	.	PUNCT
aijbe-975	291	1	isbn	isbn	ADJ
aijbe-975	291	2	978	978	NUM
aijbe-975	291	3	-	-	SYM
aijbe-975	291	4	80554	80554	NUM
aijbe-975	291	5	-	-	PUNCT
aijbe-975	291	6	04592	04592	NUM
aijbe-975	291	7	.	.	PUNCT
aijbe-975	292	1	bravo	bravo	NOUN
aijbe-975	292	2	-	-	PUNCT
aijbe-975	292	3	urquiza	urquiza	ADJ
aijbe-975	292	4	,	,	PUNCT
aijbe-975	292	5	f.	f.	PROPN
aijbe-975	292	6	,	,	PUNCT
aijbe-975	292	7	&	&	CCONJ
aijbe-975	292	8	moreno	moreno	PROPN
aijbe-975	292	9	-	-	PUNCT
aijbe-975	292	10	ureba	ureba	PROPN
aijbe-975	292	11	,	,	PUNCT
aijbe-975	292	12	e.	e.	PROPN
aijbe-975	292	13	(	(	PUNCT
aijbe-975	292	14	2021	2021	NUM
aijbe-975	292	15	)	)	PUNCT
aijbe-975	292	16	.	.	PUNCT
aijbe-975	293	1	does	do	AUX
aijbe-975	293	2	compliance	compliance	NOUN
aijbe-975	293	3	with	with	ADP
aijbe-975	293	4	corporate	corporate	ADJ
aijbe-975	293	5	governance	governance	NOUN
aijbe-975	293	6	codes	code	NOUN
aijbe-975	293	7	help	help	VERB
aijbe-975	293	8	to	to	PART
aijbe-975	293	9	mitigate	mitigate	VERB
aijbe-975	293	10	financial	financial	ADJ
aijbe-975	293	11	distress	distress	NOUN
aijbe-975	293	12	?	?	PUNCT
aijbe-975	294	1	research	research	NOUN
aijbe-975	294	2	in	in	ADP
aijbe-975	294	3	international	international	ADJ
aijbe-975	294	4	business	business	NOUN
aijbe-975	294	5	and	and	CCONJ
aijbe-975	294	6	finance	finance	NOUN
aijbe-975	294	7	,	,	PUNCT
aijbe-975	294	8	55	55	NUM
aijbe-975	294	9	,	,	PUNCT
aijbe-975	294	10	101344	101344	NUM
aijbe-975	294	11	.	.	PUNCT
aijbe-975	295	1	https://doi.org/10.1016/j.ribaf.2020.101344	https://doi.org/10.1016/j.ribaf.2020.101344	PROPN
aijbe-975	295	2	bhimani	bhimani	PROPN
aijbe-975	295	3	,	,	PUNCT
aijbe-975	295	4	a.	a.	PROPN
aijbe-975	295	5	,	,	PUNCT
aijbe-975	295	6	gulamhussen	gulamhussen	PROPN
aijbe-975	295	7	,	,	PUNCT
aijbe-975	295	8	m.	m.	NOUN
aijbe-975	295	9	,	,	PUNCT
aijbe-975	295	10	&	&	CCONJ
aijbe-975	295	11	lopes	lopes	PROPN
aijbe-975	295	12	,	,	PUNCT
aijbe-975	295	13	s.	s.	PROPN
aijbe-975	295	14	(	(	PUNCT
aijbe-975	295	15	2009	2009	NUM
aijbe-975	295	16	)	)	PUNCT
aijbe-975	295	17	.	.	PUNCT
aijbe-975	296	1	the	the	DET
aijbe-975	296	2	effectiveness	effectiveness	NOUN
aijbe-975	296	3	of	of	ADP
aijbe-975	296	4	the	the	DET
aijbe-975	296	5	auditor	auditor	NOUN
aijbe-975	296	6	’s	’s	PART
aijbe-975	296	7	going	go	VERB
aijbe-975	296	8	-	-	PUNCT
aijbe-975	296	9	concern	concern	NOUN
aijbe-975	296	10	evaluation	evaluation	NOUN
aijbe-975	296	11	as	as	ADP
aijbe-975	296	12	an	an	DET
aijbe-975	296	13	external	external	ADJ
aijbe-975	296	14	governance	governance	NOUN
aijbe-975	296	15	mechanism	mechanism	NOUN
aijbe-975	296	16	:	:	PUNCT
aijbe-975	296	17	evidence	evidence	NOUN
aijbe-975	296	18	from	from	ADP
aijbe-975	296	19	loan	loan	NOUN
aijbe-975	296	20	defaults	default	NOUN
aijbe-975	296	21	.	.	PUNCT
aijbe-975	297	1	the	the	DET
aijbe-975	297	2	international	international	ADJ
aijbe-975	297	3	journal	journal	NOUN
aijbe-975	297	4	of	of	ADP
aijbe-975	297	5	accounting	accounting	NOUN
aijbe-975	297	6	,	,	PUNCT
aijbe-975	297	7	44(3	44(3	NOUN
aijbe-975	297	8	)	)	PUNCT
aijbe-975	297	9	,	,	PUNCT
aijbe-975	297	10	239–255	239–255	NUM
aijbe-975	297	11	.	.	PUNCT
aijbe-975	298	1	https://doi.org/10.1016/j.intacc.2009.06.002	https://doi.org/10.1016/j.intacc.2009.06.002	PROPN
aijbe-975	298	2	bratten	bratten	NOUN
aijbe-975	298	3	,	,	PUNCT
aijbe-975	298	4	b.	b.	PROPN
aijbe-975	298	5	,	,	PUNCT
aijbe-975	298	6	gaynor	gaynor	PROPN
aijbe-975	298	7	,	,	PUNCT
aijbe-975	298	8	l.	l.	PROPN
aijbe-975	298	9	m.	m.	PROPN
aijbe-975	298	10	,	,	PUNCT
aijbe-975	298	11	mcdaniel	mcdaniel	PROPN
aijbe-975	298	12	,	,	PUNCT
aijbe-975	298	13	l.	l.	PROPN
aijbe-975	298	14	,	,	PUNCT
aijbe-975	298	15	montague	montague	PROPN
aijbe-975	298	16	,	,	PUNCT
aijbe-975	298	17	n.	n.	PROPN
aijbe-975	298	18	r.	r.	PROPN
aijbe-975	298	19	,	,	PUNCT
aijbe-975	298	20	&	&	CCONJ
aijbe-975	298	21	sierra	sierra	PROPN
aijbe-975	298	22	,	,	PUNCT
aijbe-975	298	23	g.	g.	PROPN
aijbe-975	298	24	e.	e.	PROPN
aijbe-975	298	25	(	(	PUNCT
aijbe-975	298	26	2013	2013	NUM
aijbe-975	298	27	)	)	PUNCT
aijbe-975	298	28	.	.	PUNCT
aijbe-975	299	1	the	the	DET
aijbe-975	299	2	audit	audit	NOUN
aijbe-975	299	3	of	of	ADP
aijbe-975	299	4	fair	fair	ADJ
aijbe-975	299	5	values	value	NOUN
aijbe-975	299	6	and	and	CCONJ
aijbe-975	299	7	other	other	ADJ
aijbe-975	299	8	estimates	estimate	NOUN
aijbe-975	299	9	:	:	PUNCT
aijbe-975	299	10	the	the	DET
aijbe-975	299	11	effects	effect	NOUN
aijbe-975	299	12	of	of	ADP
aijbe-975	299	13	underlying	underlie	VERB
aijbe-975	299	14	environmental	environmental	ADJ
aijbe-975	299	15	,	,	PUNCT
aijbe-975	299	16	task	task	NOUN
aijbe-975	299	17	,	,	PUNCT
aijbe-975	299	18	and	and	CCONJ
aijbe-975	299	19	auditor	auditor	NOUN
aijbe-975	299	20	-	-	PUNCT
aijbe-975	299	21	specific	specific	ADJ
aijbe-975	299	22	factors	factor	NOUN
aijbe-975	299	23	.	.	PUNCT
aijbe-975	300	1	auditing	audit	VERB
aijbe-975	300	2	:	:	PUNCT
aijbe-975	300	3	a	a	DET
aijbe-975	300	4	journal	journal	NOUN
aijbe-975	300	5	of	of	ADP
aijbe-975	300	6	practice	practice	NOUN
aijbe-975	300	7	&	&	CCONJ
aijbe-975	300	8	theory	theory	NOUN
aijbe-975	300	9	,	,	PUNCT
aijbe-975	300	10	32(sp1	32(sp1	NOUN
aijbe-975	300	11	)	)	PUNCT
aijbe-975	300	12	,	,	PUNCT
aijbe-975	300	13	7–44	7–44	PROPN
aijbe-975	300	14	beasley	beasley	PROPN
aijbe-975	300	15	,	,	PUNCT
aijbe-975	300	16	m.	m.	PROPN
aijbe-975	300	17	s.	s.	PROPN
aijbe-975	300	18	,	,	PUNCT
aijbe-975	300	19	carcello	carcello	PROPN
aijbe-975	300	20	,	,	PUNCT
aijbe-975	300	21	j.	j.	PROPN
aijbe-975	300	22	v.	v.	PROPN
aijbe-975	300	23	,	,	PUNCT
aijbe-975	300	24	&	&	CCONJ
aijbe-975	300	25	hermanson	hermanson	PROPN
aijbe-975	300	26	,	,	PUNCT
aijbe-975	300	27	d.	d.	PROPN
aijbe-975	300	28	r.	r.	PROPN
aijbe-975	300	29	(	(	PUNCT
aijbe-975	300	30	2000	2000	NUM
aijbe-975	300	31	)	)	PUNCT
aijbe-975	300	32	.	.	PUNCT
aijbe-975	301	1	fraudulent	fraudulent	ADJ
aijbe-975	301	2	financial	financial	ADJ
aijbe-975	301	3	reporting	reporting	NOUN
aijbe-975	301	4	:	:	PUNCT
aijbe-975	301	5	1987–1997	1987–1997	NUM
aijbe-975	301	6	.	.	PUNCT
aijbe-975	302	1	an	an	DET
aijbe-975	302	2	analysis	analysis	NOUN
aijbe-975	302	3	of	of	ADP
aijbe-975	302	4	u.s	u.s	PROPN
aijbe-975	302	5	.	.	PROPN
aijbe-975	302	6	public	public	ADJ
aijbe-975	302	7	companies	company	NOUN
aijbe-975	302	8	.	.	PUNCT
aijbe-975	303	1	new	new	PROPN
aijbe-975	303	2	york	york	PROPN
aijbe-975	303	3	:	:	PUNCT
aijbe-975	303	4	committee	committee	NOUN
aijbe-975	303	5	of	of	ADP
aijbe-975	303	6	sponsoring	sponsor	VERB
aijbe-975	303	7	organizations	organization	NOUN
aijbe-975	303	8	of	of	ADP
aijbe-975	303	9	the	the	DET
aijbe-975	303	10	treadway	treadway	PROPN
aijbe-975	303	11	commission	commission	PROPN
aijbe-975	303	12	(	(	PUNCT
aijbe-975	303	13	coso	coso	NOUN
aijbe-975	303	14	)	)	PUNCT
aijbe-975	303	15	cenciarelli	cenciarelli	PROPN
aijbe-975	303	16	,	,	PUNCT
aijbe-975	303	17	v.	v.	PROPN
aijbe-975	303	18	,	,	PUNCT
aijbe-975	303	19	greco	greco	PROPN
aijbe-975	303	20	,	,	PUNCT
aijbe-975	303	21	g.	g.	PROPN
aijbe-975	303	22	,	,	PUNCT
aijbe-975	303	23	&	&	CCONJ
aijbe-975	303	24	allegrini	allegrini	PROPN
aijbe-975	303	25	,	,	PUNCT
aijbe-975	303	26	m.	m.	NOUN
aijbe-975	303	27	(	(	PUNCT
aijbe-975	303	28	2018	2018	NUM
aijbe-975	303	29	)	)	PUNCT
aijbe-975	303	30	.	.	PUNCT
aijbe-975	304	1	external	external	ADJ
aijbe-975	304	2	audit	audit	NOUN
aijbe-975	304	3	and	and	CCONJ
aijbe-975	304	4	bankruptcy	bankruptcy	NOUN
aijbe-975	304	5	prediction	prediction	NOUN
aijbe-975	304	6	.	.	PUNCT
aijbe-975	305	1	journal	journal	NOUN
aijbe-975	305	2	of	of	ADP
aijbe-975	305	3	management	management	NOUN
aijbe-975	305	4	and	and	CCONJ
aijbe-975	305	5	governance	governance	NOUN
aijbe-975	305	6	,	,	PUNCT
aijbe-975	305	7	22	22	NUM
aijbe-975	305	8	,	,	PUNCT
aijbe-975	305	9	863–890	863–890	NUM
aijbe-975	305	10	.	.	PUNCT
aijbe-975	306	1	https://doi.org/10.1007/s10997-018-9406-z	https://doi.org/10.1007/s10997-018-9406-z	PROPN
aijbe-975	306	2	campbell	campbell	PROPN
aijbe-975	306	3	,	,	PUNCT
aijbe-975	306	4	j.y	j.y	PROPN
aijbe-975	306	5	.	.	PROPN
aijbe-975	306	6	hischer	hischer	PROPN
aijbe-975	306	7	,	,	PUNCT
aijbe-975	306	8	j.d	j.d	PROPN
aijbe-975	306	9	.	.	PROPN
aijbe-975	306	10	&	&	CCONJ
aijbe-975	306	11	szikgyi	szikgyi	PROPN
aijbe-975	306	12	,	,	PUNCT
aijbe-975	306	13	j.	j.	PROPN
aijbe-975	306	14	(	(	PUNCT
aijbe-975	306	15	2011	2011	NUM
aijbe-975	306	16	)	)	PUNCT
aijbe-975	306	17	.	.	PUNCT
aijbe-975	307	1	predicting	predict	VERB
aijbe-975	307	2	financial	financial	ADJ
aijbe-975	307	3	distress	distress	NOUN
aijbe-975	307	4	and	and	CCONJ
aijbe-975	307	5	performance	performance	NOUN
aijbe-975	307	6	of	of	ADP
aijbe-975	307	7	distressed	distressed	ADJ
aijbe-975	307	8	stocks	stock	NOUN
aijbe-975	307	9	.	.	PUNCT
aijbe-975	308	1	journal	journal	NOUN
aijbe-975	308	2	of	of	ADP
aijbe-975	308	3	investment	investment	NOUN
aijbe-975	308	4	management	management	NOUN
aijbe-975	308	5	.	.	PUNCT
aijbe-975	309	1	https://ijms.ut.ac.ir/?_action=article&au=316082&_au=ahmad++ahmadpour	https://ijms.ut.ac.ir/?_action=article&au=316082&_au=ahmad++ahmadpour	X
aijbe-975	309	2	https://ijms.ut.ac.ir/?_action=article&au=324471&_au=masoumeh++shahsavari	https://ijms.ut.ac.ir/?_action=article&au=324471&_au=masoumeh++shahsavari	ADP
aijbe-975	309	3	https://ijms.ut.ac.ir/article_55036_f47c0571a3241ad2b0a853c35ebbf0f9.pdf	https://ijms.ut.ac.ir/article_55036_f47c0571a3241ad2b0a853c35ebbf0f9.pdf	PROPN
aijbe-975	309	4	https://ijms.ut.ac.ir/article_55036_f47c0571a3241ad2b0a853c35ebbf0f9.pdf	https://ijms.ut.ac.ir/article_55036_f47c0571a3241ad2b0a853c35ebbf0f9.pdf	NUM
aijbe-975	309	5	https://doi.org/10.1016/j.intacc.2009.06.002	https://doi.org/10.1016/j.intacc.2009.06.002	PROPN
aijbe-975	309	6	https://doi.org/10.1007/s10997-018-9406-z	https://doi.org/10.1007/s10997-018-9406-z	VERB
aijbe-975	309	7	ezekwere	ezekwere	ADV
aijbe-975	309	8	uzochukwu	uzochukwu	ADJ
aijbe-975	309	9	and	and	CCONJ
aijbe-975	309	10	amahi	amahi	PROPN
aijbe-975	309	11	uchechukwu	uchechukwu	PROPN
aijbe-975	309	12	fidelis	fidelis	PROPN
aijbe-975	309	13	(	(	PUNCT
aijbe-975	309	14	2025	2025	NUM
aijbe-975	309	15	)	)	PUNCT
aijbe-975	309	16	14	14	NUM
aijbe-975	309	17	american	american	ADJ
aijbe-975	309	18	interdisciplinary	interdisciplinary	ADJ
aijbe-975	309	19	journal	journal	NOUN
aijbe-975	309	20	of	of	ADP
aijbe-975	309	21	business	business	NOUN
aijbe-975	309	22	and	and	CCONJ
aijbe-975	309	23	economics	economic	NOUN
aijbe-975	310	1	|	|	ADV
aijbe-975	310	2	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	NOUN
aijbe-975	310	3	chung	chung	PROPN
aijbe-975	310	4	,	,	PUNCT
aijbe-975	310	5	l.	l.	PROPN
aijbe-975	310	6	h.	h.	PROPN
aijbe-975	310	7	,	,	PUNCT
aijbe-975	310	8	&	&	CCONJ
aijbe-975	310	9	wei	wei	PROPN
aijbe-975	310	10	,	,	PUNCT
aijbe-975	310	11	c.	c.	PROPN
aijbe-975	310	12	c.	c.	PROPN
aijbe-975	310	13	(	(	PUNCT
aijbe-975	310	14	2017	2017	NUM
aijbe-975	310	15	)	)	PUNCT
aijbe-975	310	16	.	.	PUNCT
aijbe-975	311	1	the	the	DET
aijbe-975	311	2	impact	impact	NOUN
aijbe-975	311	3	effect	effect	NOUN
aijbe-975	311	4	of	of	ADP
aijbe-975	311	5	corporate	corporate	ADJ
aijbe-975	311	6	governance	governance	NOUN
aijbe-975	311	7	and	and	CCONJ
aijbe-975	311	8	corporate	corporate	ADJ
aijbe-975	311	9	social	social	ADJ
aijbe-975	311	10	responsibility	responsibility	NOUN
aijbe-975	311	11	oncompany	oncompany	NOUN
aijbe-975	311	12	performance	performance	NOUN
aijbe-975	311	13	after	after	ADP
aijbe-975	311	14	the	the	DET
aijbe-975	311	15	financial	financial	ADJ
aijbe-975	311	16	tsunami	tsunami	NOUN
aijbe-975	311	17	.	.	PUNCT
aijbe-975	312	1	asian	asian	ADJ
aijbe-975	312	2	journal	journal	PROPN
aijbe-975	312	3	of	of	ADP
aijbe-975	312	4	economic	economic	ADJ
aijbe-975	312	5	modelling	modelling	NOUN
aijbe-975	312	6	,	,	PUNCT
aijbe-975	312	7	5(4	5(4	NUM
aijbe-975	312	8	)	)	PUNCT
aijbe-975	312	9	,	,	PUNCT
aijbe-975	312	10	465	465	NUM
aijbe-975	312	11	-	-	SYM
aijbe-975	312	12	479	479	NUM
aijbe-975	312	13	.	.	PUNCT
aijbe-975	313	1	clarke	clarke	PROPN
aijbe-975	313	2	,	,	PUNCT
aijbe-975	313	3	c.	c.	PROPN
aijbe-975	313	4	j.	j.	PROPN
aijbe-975	313	5	(	(	PUNCT
aijbe-975	313	6	2007	2007	NUM
aijbe-975	313	7	)	)	PUNCT
aijbe-975	313	8	.	.	PUNCT
aijbe-975	314	1	the	the	DET
aijbe-975	314	2	xx	xx	NUM
aijbe-975	314	3	factor	factor	NOUN
aijbe-975	314	4	in	in	ADP
aijbe-975	314	5	the	the	DET
aijbe-975	314	6	boardroom	boardroom	NOUN
aijbe-975	314	7	:	:	PUNCT
aijbe-975	314	8	why	why	SCONJ
aijbe-975	314	9	women	woman	NOUN
aijbe-975	314	10	make	make	VERB
aijbe-975	314	11	better	well	ADJ
aijbe-975	314	12	directors	director	NOUN
aijbe-975	314	13	.	.	PUNCT
aijbe-975	315	1	directors	director	NOUN
aijbe-975	315	2	monthly	monthly	ADJ
aijbe-975	315	3	24	24	NUM
aijbe-975	315	4	:	:	PUNCT
aijbe-975	315	5	8	8	NUM
aijbe-975	315	6	-	-	SYM
aijbe-975	315	7	10	10	NUM
aijbe-975	315	8	cunderlík	cunderlík	NOUN
aijbe-975	315	9	,	,	PUNCT
aijbe-975	315	10	d.	d.	PROPN
aijbe-975	315	11	(	(	PUNCT
aijbe-975	315	12	2004	2004	NUM
aijbe-975	315	13	)	)	PUNCT
aijbe-975	315	14	.	.	PUNCT
aijbe-975	316	1	rizikovýmanažment	rizikovýmanažment	PROPN
aijbe-975	316	2	a	a	DET
aijbe-975	316	3	riadenie	riadenie	NOUN
aijbe-975	316	4	kontinuity	kontinuity	NOUN
aijbe-975	316	5	podnikatel’skej	podnikatel’skej	NOUN
aijbe-975	316	6	ˇ	ˇ	PROPN
aijbe-975	316	7	cinnosti	cinnosti	NOUN
aijbe-975	316	8	podniku	podniku	NOUN
aijbe-975	316	9	.	.	PUNCT
aijbe-975	317	1	available	available	ADJ
aijbe-975	317	2	online	online	ADV
aijbe-975	317	3	:	:	PUNCT
aijbe-975	317	4	http://fsi.uniza.sk/kkm/old/publikacie/pp/pp_kap_12.pdf	http://fsi.uniza.sk/kkm/old/publikacie/pp/pp_kap_12.pdf	NOUN
aijbe-975	317	5	(	(	PUNCT
aijbe-975	317	6	accessed	access	VERB
aijbe-975	317	7	on	on	ADP
aijbe-975	317	8	12	12	NUM
aijbe-975	317	9	august	august	PROPN
aijbe-975	317	10	2018	2018	NUM
aijbe-975	317	11	)	)	PUNCT
aijbe-975	317	12	.	.	PUNCT
aijbe-975	318	1	ehiedu	ehiedu	PROPN
aijbe-975	318	2	,	,	PUNCT
aijbe-975	318	3	v.c	v.c	PROPN
aijbe-975	318	4	.	.	PROPN
aijbe-975	318	5	(	(	PUNCT
aijbe-975	318	6	2022	2022	NUM
aijbe-975	318	7	)	)	PUNCT
aijbe-975	318	8	.	.	PUNCT
aijbe-975	319	1	external	external	ADJ
aijbe-975	319	2	debt	debt	NOUN
aijbe-975	319	3	(	(	PUNCT
aijbe-975	319	4	ed	ed	NOUN
aijbe-975	319	5	)	)	PUNCT
aijbe-975	319	6	and	and	CCONJ
aijbe-975	319	7	growth	growth	NOUN
aijbe-975	319	8	nexus	nexus	NOUN
aijbe-975	319	9	(	(	PUNCT
aijbe-975	319	10	gn	gn	PROPN
aijbe-975	319	11	)	)	PUNCT
aijbe-975	319	12	in	in	ADP
aijbe-975	319	13	nigeria	nigeria	PROPN
aijbe-975	319	14	.	.	PUNCT
aijbe-975	320	1	international	international	ADJ
aijbe-975	320	2	journal	journal	PROPN
aijbe-975	320	3	of	of	ADP
aijbe-975	320	4	academic	academic	ADJ
aijbe-975	320	5	management	management	NOUN
aijbe-975	320	6	science	science	NOUN
aijbe-975	320	7	research	research	NOUN
aijbe-975	320	8	(	(	PUNCT
aijbe-975	320	9	ijamsr	ijamsr	NOUN
aijbe-975	320	10	)	)	PUNCT
aijbe-975	320	11	,	,	PUNCT
aijbe-975	320	12	6(7	6(7	NUM
aijbe-975	320	13	)	)	PUNCT
aijbe-975	320	14	,	,	PUNCT
aijbe-975	320	15	58	58	NUM
aijbe-975	320	16	-	-	SYM
aijbe-975	320	17	68	68	NUM
aijbe-975	320	18	.	.	PUNCT
aijbe-975	321	1	ehiedu	ehiedu	PROPN
aijbe-975	321	2	,	,	PUNCT
aijbe-975	321	3	v.c	v.c	PROPN
aijbe-975	321	4	,	,	PUNCT
aijbe-975	321	5	onuorah	onuorah	PROPN
aijbe-975	321	6	,	,	PUNCT
aijbe-975	321	7	a.	a.	PROPN
aijbe-975	321	8	c.	c.	PROPN
aijbe-975	321	9	&	&	CCONJ
aijbe-975	321	10	osakwe	osakwe	PROPN
aijbe-975	321	11	,	,	PUNCT
aijbe-975	321	12	f.c	f.c	PROPN
aijbe-975	321	13	.	.	PROPN
aijbe-975	321	14	(	(	PUNCT
aijbe-975	321	15	2022	2022	NUM
aijbe-975	321	16	)	)	PUNCT
aijbe-975	321	17	.	.	PUNCT
aijbe-975	322	1	corporate	corporate	ADJ
aijbe-975	322	2	governance	governance	NOUN
aijbe-975	322	3	(	(	PUNCT
aijbe-975	322	4	cg	cg	NOUN
aijbe-975	322	5	)	)	PUNCT
aijbe-975	322	6	and	and	CCONJ
aijbe-975	322	7	its	its	PRON
aijbe-975	322	8	implication	implication	NOUN
aijbe-975	322	9	on	on	ADP
aijbe-975	322	10	performance	performance	NOUN
aijbe-975	322	11	of	of	ADP
aijbe-975	322	12	deposit	deposit	NOUN
aijbe-975	322	13	money	money	NOUN
aijbe-975	322	14	banks	bank	NOUN
aijbe-975	322	15	(	(	PUNCT
aijbe-975	322	16	dmbs	dmb	NOUN
aijbe-975	322	17	)	)	PUNCT
aijbe-975	322	18	in	in	ADP
aijbe-975	322	19	nigeria	nigeria	PROPN
aijbe-975	322	20	.	.	PUNCT
aijbe-975	323	1	international	international	ADJ
aijbe-975	323	2	journal	journal	PROPN
aijbe-975	323	3	of	of	ADP
aijbe-975	323	4	applied	apply	VERB
aijbe-975	323	5	research	research	NOUN
aijbe-975	323	6	in	in	ADP
aijbe-975	323	7	social	social	ADJ
aijbe-975	323	8	sciences	science	NOUN
aijbe-975	323	9	.	.	PUNCT
aijbe-975	324	1	4(9	4(9	NUM
aijbe-975	324	2	)	)	PUNCT
aijbe-975	325	1	,	,	PUNCT
aijbe-975	325	2	353	353	NUM
aijbe-975	325	3	-	-	SYM
aijbe-975	325	4	369	369	NUM
aijbe-975	325	5	,	,	PUNCT
aijbe-975	325	6	p	p	NOUN
aijbe-975	325	7	-	-	PUNCT
aijbe-975	325	8	issn	issn	NOUN
aijbe-975	325	9	:	:	PUNCT
aijbe-975	325	10	2706	2706	NUM
aijbe-975	325	11	-	-	SYM
aijbe-975	325	12	9176	9176	NUM
aijbe-975	325	13	,	,	PUNCT
aijbe-975	325	14	e	e	X
aijbe-975	325	15	-	-	PUNCT
aijbe-975	325	16	issn	issn	NOUN
aijbe-975	325	17	:	:	PUNCT
aijbe-975	325	18	2706	2706	NUM
aijbe-975	325	19	-	-	SYM
aijbe-975	325	20	9184	9184	NUM
aijbe-975	325	21	.	.	PUNCT
aijbe-975	326	1	doi	doi	NOUN
aijbe-975	326	2	:	:	PUNCT
aijbe-975	326	3	10.51594	10.51594	NUM
aijbe-975	326	4	/	/	SYM
aijbe-975	326	5	ijarss	ijarss	NOUN
aijbe-975	326	6	.	.	PUNCT
aijbe-975	327	1	v4i9.411	v4i9.411	ADJ
aijbe-975	327	2	ehiedu	ehiedu	PROPN
aijbe-975	327	3	,	,	PUNCT
aijbe-975	327	4	v.	v.	CCONJ
aijbe-975	327	5	c.	c.	PROPN
aijbe-975	327	6	(	(	PUNCT
aijbe-975	327	7	2014	2014	NUM
aijbe-975	327	8	)	)	PUNCT
aijbe-975	327	9	.	.	PUNCT
aijbe-975	328	1	the	the	DET
aijbe-975	328	2	impact	impact	NOUN
aijbe-975	328	3	of	of	ADP
aijbe-975	328	4	liquidity	liquidity	NOUN
aijbe-975	328	5	on	on	ADP
aijbe-975	328	6	profitability	profitability	NOUN
aijbe-975	328	7	of	of	ADP
aijbe-975	328	8	some	some	DET
aijbe-975	328	9	selected	select	VERB
aijbe-975	328	10	companies	company	NOUN
aijbe-975	328	11	:	:	PUNCT
aijbe-975	328	12	the	the	DET
aijbe-975	328	13	financial	financial	ADJ
aijbe-975	328	14	statement	statement	NOUN
aijbe-975	328	15	analysis	analysis	NOUN
aijbe-975	328	16	(	(	PUNCT
aijbe-975	328	17	fsa	fsa	PROPN
aijbe-975	328	18	)	)	PUNCT
aijbe-975	328	19	approach	approach	NOUN
aijbe-975	328	20	.	.	PUNCT
aijbe-975	329	1	research	research	NOUN
aijbe-975	329	2	journal	journal	PROPN
aijbe-975	329	3	of	of	ADP
aijbe-975	329	4	finance	finance	NOUN
aijbe-975	329	5	and	and	CCONJ
aijbe-975	329	6	accounting	accounting	NOUN
aijbe-975	329	7	,	,	PUNCT
aijbe-975	329	8	5(5	5(5	NUM
aijbe-975	329	9	)	)	PUNCT
aijbe-975	329	10	,	,	PUNCT
aijbe-975	329	11	81	81	NUM
aijbe-975	329	12	-	-	SYM
aijbe-975	329	13	90	90	NUM
aijbe-975	329	14	.	.	PUNCT
aijbe-975	330	1	ehiedu	ehiedu	PROPN
aijbe-975	330	2	,	,	PUNCT
aijbe-975	330	3	v.c	v.c	PROPN
aijbe-975	330	4	.	.	PROPN
aijbe-975	330	5	&	&	CCONJ
aijbe-975	330	6	ogbeta	ogbeta	PROPN
aijbe-975	330	7	,	,	PUNCT
aijbe-975	330	8	m.	m.	NOUN
aijbe-975	330	9	(	(	PUNCT
aijbe-975	330	10	2014	2014	NUM
aijbe-975	330	11	)	)	PUNCT
aijbe-975	330	12	.	.	PUNCT
aijbe-975	331	1	an	an	DET
aijbe-975	331	2	investigation	investigation	NOUN
aijbe-975	331	3	into	into	ADP
aijbe-975	331	4	the	the	DET
aijbe-975	331	5	internal	internal	ADJ
aijbe-975	331	6	control	control	NOUN
aijbe-975	331	7	system	system	NOUN
aijbe-975	331	8	in	in	ADP
aijbe-975	331	9	the	the	DET
aijbe-975	331	10	banking	banking	NOUN
aijbe-975	331	11	industry	industry	NOUN
aijbe-975	331	12	.	.	PUNCT
aijbe-975	332	1	european	european	PROPN
aijbe-975	332	2	journal	journal	PROPN
aijbe-975	332	3	of	of	ADP
aijbe-975	332	4	business	business	NOUN
aijbe-975	332	5	and	and	CCONJ
aijbe-975	332	6	management	management	NOUN
aijbe-975	332	7	6(9	6(9	PROPN
aijbe-975	332	8	)	)	PUNCT
aijbe-975	332	9	,	,	PUNCT
aijbe-975	332	10	149	149	NUM
aijbe-975	332	11	-	-	SYM
aijbe-975	332	12	155	155	NUM
aijbe-975	332	13	.	.	PUNCT
aijbe-975	332	14	eulaiwi	eulaiwi	PROPN
aijbe-975	332	15	,	,	PUNCT
aijbe-975	332	16	b.	b.	PROPN
aijbe-975	332	17	,	,	PUNCT
aijbe-975	332	18	al	al	PROPN
aijbe-975	332	19	-	-	PUNCT
aijbe-975	332	20	hadi	hadi	PROPN
aijbe-975	332	21	,	,	PUNCT
aijbe-975	332	22	a.	a.	PROPN
aijbe-975	332	23	,	,	PUNCT
aijbe-975	332	24	taylor	taylor	PROPN
aijbe-975	332	25	,	,	PUNCT
aijbe-975	332	26	g.	g.	PROPN
aijbe-975	332	27	,	,	PUNCT
aijbe-975	332	28	al	al	PROPN
aijbe-975	332	29	-	-	PUNCT
aijbe-975	332	30	yahyaee	yahyaee	PROPN
aijbe-975	332	31	,	,	PUNCT
aijbe-975	332	32	k.	k.	PROPN
aijbe-975	332	33	h.	h.	PROPN
aijbe-975	332	34	,	,	PUNCT
aijbe-975	332	35	&	&	CCONJ
aijbe-975	332	36	evans	evans	PROPN
aijbe-975	332	37	,	,	PUNCT
aijbe-975	332	38	j.	j.	PROPN
aijbe-975	332	39	(	(	PUNCT
aijbe-975	332	40	2016	2016	NUM
aijbe-975	332	41	)	)	PUNCT
aijbe-975	332	42	.	.	PUNCT
aijbe-975	333	1	multiple	multiple	ADJ
aijbe-975	333	2	directorships	directorship	NOUN
aijbe-975	333	3	,	,	PUNCT
aijbe-975	333	4	family	family	NOUN
aijbe-975	333	5	ownership	ownership	NOUN
aijbe-975	333	6	and	and	CCONJ
aijbe-975	333	7	the	the	DET
aijbe-975	333	8	board	board	NOUN
aijbe-975	333	9	remuneration	remuneration	NOUN
aijbe-975	333	10	committee	committee	NOUN
aijbe-975	333	11	:	:	PUNCT
aijbe-975	333	12	international	international	ADJ
aijbe-975	333	13	evidence	evidence	NOUN
aijbe-975	333	14	from	from	ADP
aijbe-975	333	15	the	the	DET
aijbe-975	333	16	gcc	gcc	NOUN
aijbe-975	333	17	.	.	PUNCT
aijbe-975	334	1	emerging	emerge	VERB
aijbe-975	334	2	markets	market	NOUN
aijbe-975	334	3	review	review	VERB
aijbe-975	334	4	,	,	PUNCT
aijbe-975	334	5	28	28	NUM
aijbe-975	334	6	,	,	PUNCT
aijbe-975	334	7	61	61	NUM
aijbe-975	334	8	-	-	SYM
aijbe-975	334	9	88	88	NUM
aijbe-975	334	10	.	.	PUNCT
aijbe-975	335	1	farinde	farinde	NOUN
aijbe-975	335	2	,	,	PUNCT
aijbe-975	335	3	d.a	d.a	PROPN
aijbe-975	335	4	.	.	PROPN
aijbe-975	335	5	,	,	PUNCT
aijbe-975	335	6	(	(	PUNCT
aijbe-975	335	7	2013	2013	NUM
aijbe-975	335	8	)	)	PUNCT
aijbe-975	335	9	.	.	PUNCT
aijbe-975	336	1	statistical	statistical	ADJ
aijbe-975	336	2	prediction	prediction	NOUN
aijbe-975	336	3	of	of	ADP
aijbe-975	336	4	likely	likely	ADJ
aijbe-975	336	5	distress	distress	NOUN
aijbe-975	336	6	in	in	ADP
aijbe-975	336	7	nigeria	nigeria	PROPN
aijbe-975	336	8	banking	banking	NOUN
aijbe-975	336	9	sector	sector	NOUN
aijbe-975	336	10	using	use	VERB
aijbe-975	336	11	a	a	DET
aijbe-975	336	12	neural	neural	ADJ
aijbe-975	336	13	network	network	NOUN
aijbe-975	336	14	approach	approach	NOUN
aijbe-975	336	15	.	.	PUNCT
aijbe-975	337	1	world	world	PROPN
aijbe-975	337	2	academy	academy	PROPN
aijbe-975	337	3	of	of	ADP
aijbe-975	337	4	science	science	PROPN
aijbe-975	337	5	,	,	PUNCT
aijbe-975	337	6	engineering	engineering	NOUN
aijbe-975	337	7	and	and	CCONJ
aijbe-975	337	8	technology	technology	NOUN
aijbe-975	337	9	international	international	ADJ
aijbe-975	337	10	journal	journal	NOUN
aijbe-975	337	11	of	of	ADP
aijbe-975	337	12	mechanical	mechanical	ADJ
aijbe-975	337	13	and	and	CCONJ
aijbe-975	337	14	industrial	industrial	ADJ
aijbe-975	337	15	engineering	engineering	NOUN
aijbe-975	337	16	(	(	PUNCT
aijbe-975	337	17	7)10	7)10	NUM
aijbe-975	337	18	,	,	PUNCT
aijbe-975	337	19	2013	2013	NUM
aijbe-975	337	20	.	.	PUNCT
aijbe-975	338	1	gregory	gregory	PROPN
aijbe-975	338	2	-	-	PUNCT
aijbe-975	338	3	smith	smith	PROPN
aijbe-975	338	4	,	,	PUNCT
aijbe-975	338	5	i.	i.	PROPN
aijbe-975	338	6	(	(	PUNCT
aijbe-975	338	7	2012	2012	NUM
aijbe-975	338	8	)	)	PUNCT
aijbe-975	338	9	chief	chief	ADJ
aijbe-975	338	10	executive	executive	ADJ
aijbe-975	338	11	pay	pay	NOUN
aijbe-975	338	12	and	and	CCONJ
aijbe-975	338	13	remuneration	remuneration	NOUN
aijbe-975	338	14	committee	committee	NOUN
aijbe-975	338	15	independence	independence	NOUN
aijbe-975	338	16	.	.	PUNCT
aijbe-975	339	1	oxford	oxford	ADJ
aijbe-975	339	2	bulletin	bulletin	NOUN
aijbe-975	339	3	of	of	ADP
aijbe-975	339	4	economics	economic	NOUN
aijbe-975	339	5	and	and	CCONJ
aijbe-975	339	6	statistics	statistic	NOUN
aijbe-975	339	7	,	,	PUNCT
aijbe-975	339	8	74	74	NUM
aijbe-975	339	9	(	(	PUNCT
aijbe-975	339	10	4	4	NUM
aijbe-975	339	11	)	)	PUNCT
aijbe-975	339	12	.	.	PUNCT
aijbe-975	340	1	510	510	NUM
aijbe-975	340	2	531	531	NUM
aijbe-975	340	3	.	.	PUNCT
aijbe-975	341	1	issn	issn	PROPN
aijbe-975	341	2	0305	0305	NUM
aijbe-975	341	3	-	-	SYM
aijbe-975	341	4	9049	9049	NUM
aijbe-975	341	5	https://doi.org/10.1111/j.14680084.2011.00660.x	https://doi.org/10.1111/j.14680084.2011.00660.x	NOUN
aijbe-975	341	6	gnyana	gnyana	PROPN
aijbe-975	341	7	,	,	PUNCT
aijbe-975	341	8	r.	r.	PROPN
aijbe-975	341	9	b.	b.	PROPN
aijbe-975	341	10	(	(	PUNCT
aijbe-975	341	11	2015	2015	NUM
aijbe-975	341	12	)	)	PUNCT
aijbe-975	341	13	.	.	PUNCT
aijbe-975	342	1	prediction	prediction	NOUN
aijbe-975	342	2	of	of	ADP
aijbe-975	342	3	financial	financial	ADJ
aijbe-975	342	4	distress	distress	NOUN
aijbe-975	342	5	using	use	VERB
aijbe-975	342	6	altman	altman	PROPN
aijbe-975	342	7	z	z	PROPN
aijbe-975	342	8	score	score	NOUN
aijbe-975	342	9	;	;	PUNCT
aijbe-975	342	10	indian	indian	ADJ
aijbe-975	342	11	journal	journal	NOUN
aijbe-975	342	12	applied	apply	VERB
aijbe-975	342	13	research	research	NOUN
aijbe-975	342	14	vol.5	vol.5	ADV
aijbe-975	342	15	guo	guo	X
aijbe-975	342	16	,	,	PUNCT
aijbe-975	342	17	j.	j.	PROPN
aijbe-975	342	18	,	,	PUNCT
aijbe-975	342	19	huang	huang	PROPN
aijbe-975	342	20	,	,	PUNCT
aijbe-975	342	21	p.	p.	PROPN
aijbe-975	342	22	,	,	PUNCT
aijbe-975	342	23	zhang	zhang	PROPN
aijbe-975	342	24	,	,	PUNCT
aijbe-975	342	25	y.	y.	PROPN
aijbe-975	342	26	,	,	PUNCT
aijbe-975	342	27	&	&	CCONJ
aijbe-975	342	28	zhou	zhou	PROPN
aijbe-975	342	29	,	,	PUNCT
aijbe-975	342	30	n.	n.	PROPN
aijbe-975	342	31	(	(	PUNCT
aijbe-975	342	32	2016	2016	NUM
aijbe-975	342	33	)	)	PUNCT
aijbe-975	342	34	.	.	PUNCT
aijbe-975	343	1	the	the	DET
aijbe-975	343	2	effect	effect	NOUN
aijbe-975	343	3	of	of	ADP
aijbe-975	343	4	employee	employee	NOUN
aijbe-975	343	5	treatment	treatment	NOUN
aijbe-975	343	6	policies	policy	NOUN
aijbe-975	343	7	on	on	ADP
aijbe-975	343	8	internal	internal	ADJ
aijbe-975	343	9	control	control	NOUN
aijbe-975	343	10	weaknesses	weakness	NOUN
aijbe-975	343	11	and	and	CCONJ
aijbe-975	343	12	financial	financial	ADJ
aijbe-975	343	13	restatements	restatement	NOUN
aijbe-975	343	14	.	.	PUNCT
aijbe-975	344	1	the	the	DET
aijbe-975	344	2	accounting	accounting	NOUN
aijbe-975	344	3	review	review	NOUN
aijbe-975	344	4	,	,	PUNCT
aijbe-975	344	5	9(4	9(4	NUM
aijbe-975	344	6	)	)	PUNCT
aijbe-975	344	7	,	,	PUNCT
aijbe-975	344	8	1167–1194	1167–1194	NUM
aijbe-975	344	9	ezekwere	ezekwere	ADV
aijbe-975	344	10	uzochukwu	uzochukwu	ADJ
aijbe-975	344	11	and	and	CCONJ
aijbe-975	344	12	amahi	amahi	PROPN
aijbe-975	344	13	uchechukwu	uchechukwu	PROPN
aijbe-975	344	14	fidelis	fidelis	PROPN
aijbe-975	344	15	(	(	PUNCT
aijbe-975	344	16	2025	2025	NUM
aijbe-975	344	17	)	)	PUNCT
aijbe-975	344	18	15	15	NUM
aijbe-975	344	19	american	american	ADJ
aijbe-975	344	20	interdisciplinary	interdisciplinary	ADJ
aijbe-975	344	21	journal	journal	NOUN
aijbe-975	344	22	of	of	ADP
aijbe-975	344	23	business	business	NOUN
aijbe-975	344	24	and	and	CCONJ
aijbe-975	344	25	economics	economic	NOUN
aijbe-975	344	26	|	|	ADV
aijbe-975	344	27	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	344	28	handriania	handriania	PROPN
aijbe-975	344	29	,	,	PUNCT
aijbe-975	344	30	e.	e.	PROPN
aijbe-975	344	31	,	,	PUNCT
aijbe-975	344	32	ghozalib	ghozalib	PROPN
aijbe-975	344	33	,	,	PUNCT
aijbe-975	344	34	i.	i.	PROPN
aijbe-975	344	35	&	&	CCONJ
aijbe-975	344	36	hersugodob	hersugodob	PROPN
aijbe-975	344	37	(	(	PUNCT
aijbe-975	344	38	2021	2021	NUM
aijbe-975	344	39	)	)	PUNCT
aijbe-975	344	40	.	.	PUNCT
aijbe-975	345	1	corporate	corporate	ADJ
aijbe-975	345	2	governance	governance	NOUN
aijbe-975	345	3	on	on	ADP
aijbe-975	345	4	financial	financial	ADJ
aijbe-975	345	5	distress	distress	NOUN
aijbe-975	345	6	:	:	PUNCT
aijbe-975	345	7	evidence	evidence	NOUN
aijbe-975	345	8	from	from	ADP
aijbe-975	345	9	indonesia	indonesia	PROPN
aijbe-975	345	10	.	.	PUNCT
aijbe-975	346	1	management	management	NOUN
aijbe-975	346	2	science	science	NOUN
aijbe-975	346	3	letters	letter	VERB
aijbe-975	346	4	11	11	NUM
aijbe-975	346	5	1833–1844	1833–1844	NUM
aijbe-975	346	6	contents	content	NOUN
aijbe-975	346	7	lists	list	NOUN
aijbe-975	346	8	available	available	ADJ
aijbe-975	346	9	at	at	ADP
aijbe-975	346	10	growing	grow	VERB
aijbe-975	346	11	science	science	NOUN
aijbe-975	346	12	.	.	PUNCT
aijbe-975	347	1	management	management	NOUN
aijbe-975	347	2	science	science	PROPN
aijbe-975	347	3	letters	letter	NOUN
aijbe-975	347	4	homepage	homepage	NOUN
aijbe-975	347	5	:	:	PUNCT
aijbe-975	347	6	www.growingscience.com/msl	www.growingscience.com/msl	PROPN
aijbe-975	347	7	hillman	hillman	PROPN
aijbe-975	347	8	,	,	PUNCT
aijbe-975	347	9	a.	a.	PROPN
aijbe-975	347	10	j.	j.	PROPN
aijbe-975	347	11	,	,	PUNCT
aijbe-975	347	12	&	&	CCONJ
aijbe-975	347	13	dalziel	dalziel	PROPN
aijbe-975	347	14	t.	t.	PROPN
aijbe-975	347	15	(	(	PUNCT
aijbe-975	347	16	2003	2003	NUM
aijbe-975	347	17	)	)	PUNCT
aijbe-975	347	18	.	.	PUNCT
aijbe-975	348	1	boards	board	NOUN
aijbe-975	348	2	of	of	ADP
aijbe-975	348	3	directors	director	NOUN
aijbe-975	348	4	and	and	CCONJ
aijbe-975	348	5	firm	firm	ADJ
aijbe-975	348	6	performance	performance	NOUN
aijbe-975	348	7	:	:	PUNCT
aijbe-975	348	8	integrating	integrate	VERB
aijbe-975	348	9	agency	agency	NOUN
aijbe-975	348	10	and	and	CCONJ
aijbe-975	348	11	resource	resource	NOUN
aijbe-975	348	12	dependence	dependence	NOUN
aijbe-975	348	13	perspectives	perspective	NOUN
aijbe-975	348	14	.	.	PUNCT
aijbe-975	349	1	academy	academy	PROPN
aijbe-975	349	2	of	of	ADP
aijbe-975	349	3	management	management	PROPN
aijbe-975	349	4	review	review	PROPN
aijbe-975	349	5	,	,	PUNCT
aijbe-975	349	6	28(3	28(3	NUM
aijbe-975	349	7	):	):	PUNCT
aijbe-975	349	8	383	383	NUM
aijbe-975	349	9	-	-	SYM
aijbe-975	349	10	396	396	NUM
aijbe-975	349	11	.	.	PUNCT
aijbe-975	350	1	husson	husson	NOUN
aijbe-975	350	2	-	-	PUNCT
aijbe-975	350	3	traore	traore	PROPN
aijbe-975	350	4	,	,	PUNCT
aijbe-975	350	5	a.-c	a.-c	PROPN
aijbe-975	350	6	.	.	PUNCT
aijbe-975	351	1	(	(	PUNCT
aijbe-975	351	2	2009	2009	NUM
aijbe-975	351	3	)	)	PUNCT
aijbe-975	351	4	.	.	PUNCT
aijbe-975	352	1	more	more	ADV
aijbe-975	352	2	effective	effective	ADJ
aijbe-975	352	3	corporate	corporate	ADJ
aijbe-975	352	4	governance	governance	NOUN
aijbe-975	352	5	.	.	PUNCT
aijbe-975	353	1	organisation	organisation	NOUN
aijbe-975	353	2	for	for	ADP
aijbe-975	353	3	economic	economic	ADJ
aijbe-975	353	4	cooperation	cooperation	NOUN
aijbe-975	353	5	and	and	CCONJ
aijbe-975	353	6	development	development	NOUN
aijbe-975	353	7	.	.	PUNCT
aijbe-975	354	1	the	the	DET
aijbe-975	354	2	oecd	oecd	PROPN
aijbe-975	354	3	observer	observer	PROPN
aijbe-975	354	4	,	,	PUNCT
aijbe-975	354	5	50	50	NUM
aijbe-975	354	6	.	.	PUNCT
aijbe-975	355	1	ifeyinwa	ifeyinwa	PROPN
aijbe-975	355	2	,	,	PUNCT
aijbe-975	355	3	o.a	o.a	PROPN
aijbe-975	355	4	.	.	PROPN
aijbe-975	355	5	,	,	PUNCT
aijbe-975	355	6	(	(	PUNCT
aijbe-975	355	7	2012	2012	NUM
aijbe-975	355	8	)	)	PUNCT
aijbe-975	355	9	.	.	PUNCT
aijbe-975	356	1	bank	bank	NOUN
aijbe-975	356	2	failure	failure	NOUN
aijbe-975	356	3	in	in	ADP
aijbe-975	356	4	nigeria	nigeria	PROPN
aijbe-975	356	5	,	,	PUNCT
aijbe-975	356	6	its	its	PRON
aijbe-975	356	7	causes	cause	NOUN
aijbe-975	356	8	and	and	CCONJ
aijbe-975	356	9	effects	effect	NOUN
aijbe-975	356	10	on	on	ADP
aijbe-975	356	11	the	the	DET
aijbe-975	356	12	nigeria	nigeria	PROPN
aijbe-975	356	13	economy	economy	NOUN
aijbe-975	356	14	,	,	PUNCT
aijbe-975	356	15	available	available	ADJ
aijbe-975	356	16	at	at	ADP
aijbe-975	356	17	:	:	PUNCT
aijbe-975	356	18	http://spgsportal.imsu.ed.ng/	http://spgsportal.imsu.ed.ng/	PROPN
aijbe-975	356	19	joshua	joshua	PROPN
aijbe-975	356	20	,	,	PUNCT
aijbe-975	356	21	efiong	efiong	PROPN
aijbe-975	356	22	,	,	PUNCT
aijbe-975	356	23	e.	e.	PROPN
aijbe-975	356	24	j.	j.	PROPN
aijbe-975	356	25	&	&	CCONJ
aijbe-975	356	26	imong	imong	PROPN
aijbe-975	356	27	,	,	PUNCT
aijbe-975	356	28	n.	n.	PROPN
aijbe-975	356	29	r.	r.	PROPN
aijbe-975	356	30	(	(	PUNCT
aijbe-975	356	31	2019	2019	NUM
aijbe-975	356	32	)	)	PUNCT
aijbe-975	356	33	.	.	PUNCT
aijbe-975	357	1	effect	effect	NOUN
aijbe-975	357	2	of	of	ADP
aijbe-975	357	3	corporate	corporate	ADJ
aijbe-975	357	4	governance	governance	NOUN
aijbe-975	357	5	on	on	ADP
aijbe-975	357	6	financial	financial	ADJ
aijbe-975	357	7	performance	performance	NOUN
aijbe-975	357	8	of	of	ADP
aijbe-975	357	9	listed	list	VERB
aijbe-975	357	10	deposit	deposit	NOUN
aijbe-975	357	11	money	money	NOUN
aijbe-975	357	12	banks	bank	NOUN
aijbe-975	357	13	in	in	ADP
aijbe-975	357	14	nigeria	nigeria	PROPN
aijbe-975	357	15	.	.	PUNCT
aijbe-975	358	1	global	global	ADJ
aijbe-975	358	2	journal	journal	PROPN
aijbe-975	358	3	of	of	ADP
aijbe-975	358	4	social	social	ADJ
aijbe-975	358	5	sciences	science	NOUN
aijbe-975	358	6	vol	vol	NOUN
aijbe-975	358	7	18	18	NUM
aijbe-975	358	8	,	,	PUNCT
aijbe-975	358	9	2019	2019	NUM
aijbe-975	358	10	:	:	PUNCT
aijbe-975	358	11	107	107	NUM
aijbe-975	358	12	-	-	SYM
aijbe-975	358	13	118	118	NUM
aijbe-975	358	14	kajola	kajola	PROPN
aijbe-975	358	15	,	,	PUNCT
aijbe-975	358	16	s.	s.	PROPN
aijbe-975	358	17	(	(	PUNCT
aijbe-975	358	18	2018	2018	NUM
aijbe-975	358	19	)	)	PUNCT
aijbe-975	358	20	.	.	PUNCT
aijbe-975	359	1	cg	cg	NOUN
aijbe-975	359	2	and	and	CCONJ
aijbe-975	359	3	firm	firm	ADJ
aijbe-975	359	4	performance	performance	NOUN
aijbe-975	359	5	:	:	PUNCT
aijbe-975	359	6	the	the	DET
aijbe-975	359	7	case	case	NOUN
aijbe-975	359	8	of	of	ADP
aijbe-975	359	9	nigerian	nigerian	ADJ
aijbe-975	359	10	listed	list	VERB
aijbe-975	359	11	firms	firm	NOUN
aijbe-975	359	12	.	.	PUNCT
aijbe-975	360	1	european	european	PROPN
aijbe-975	360	2	journal	journal	PROPN
aijbe-975	360	3	of	of	ADP
aijbe-975	360	4	economic	economic	ADJ
aijbe-975	360	5	,	,	PUNCT
aijbe-975	360	6	finance	finance	NOUN
aijbe-975	360	7	and	and	CCONJ
aijbe-975	360	8	administrative	administrative	ADJ
aijbe-975	360	9	sciences	science	NOUN
aijbe-975	360	10	,	,	PUNCT
aijbe-975	360	11	14	14	NUM
aijbe-975	360	12	,	,	PUNCT
aijbe-975	360	13	16	16	NUM
aijbe-975	360	14	-	-	SYM
aijbe-975	360	15	28	28	NUM
aijbe-975	360	16	.	.	PUNCT
aijbe-975	361	1	khiem	khiem	PROPN
aijbe-975	361	2	dieu	dieu	PROPN
aijbe-975	361	3	truong	truong	PROPN
aijbe-975	361	4	(	(	PUNCT
aijbe-975	361	5	2022	2022	NUM
aijbe-975	361	6	)	)	PUNCT
aijbe-975	361	7	corporate	corporate	ADJ
aijbe-975	361	8	governance	governance	NOUN
aijbe-975	361	9	and	and	CCONJ
aijbe-975	361	10	financial	financial	ADJ
aijbe-975	361	11	distress	distress	NOUN
aijbe-975	361	12	:	:	PUNCT
aijbe-975	361	13	an	an	DET
aijbe-975	361	14	endogenous	endogenous	ADJ
aijbe-975	361	15	switching	switching	NOUN
aijbe-975	361	16	regression	regression	NOUN
aijbe-975	361	17	model	model	NOUN
aijbe-975	361	18	approach	approach	NOUN
aijbe-975	361	19	in	in	ADP
aijbe-975	361	20	vietnam	vietnam	PROPN
aijbe-975	361	21	,	,	PUNCT
aijbe-975	361	22	cogent	cogent	NOUN
aijbe-975	361	23	economics	economic	NOUN
aijbe-975	361	24	&	&	CCONJ
aijbe-975	361	25	finance	finance	PROPN
aijbe-975	361	26	,	,	PUNCT
aijbe-975	361	27	10:1	10:1	NUM
aijbe-975	361	28	,	,	PUNCT
aijbe-975	361	29	2111812	2111812	NUM
aijbe-975	361	30	,	,	PUNCT
aijbe-975	361	31	doi	doi	NOUN
aijbe-975	361	32	:	:	PUNCT
aijbe-975	361	33	10.1080/23322039.2022.2111812	10.1080/23322039.2022.2111812	PROPN
aijbe-975	361	34	kumar	kumar	PROPN
aijbe-975	361	35	,	,	PUNCT
aijbe-975	361	36	n.	n.	PROPN
aijbe-975	361	37	,	,	PUNCT
aijbe-975	361	38	&	&	CCONJ
aijbe-975	361	39	singh	singh	PROPN
aijbe-975	361	40	,	,	PUNCT
aijbe-975	361	41	j.	j.	PROPN
aijbe-975	361	42	p.	p.	PROPN
aijbe-975	361	43	(	(	PUNCT
aijbe-975	361	44	2013	2013	NUM
aijbe-975	361	45	)	)	PUNCT
aijbe-975	361	46	.	.	PUNCT
aijbe-975	362	1	global	global	ADJ
aijbe-975	362	2	financial	financial	ADJ
aijbe-975	362	3	crisis	crisis	NOUN
aijbe-975	362	4	:	:	PUNCT
aijbe-975	362	5	corporate	corporate	ADJ
aijbe-975	362	6	governance	governance	NOUN
aijbe-975	362	7	failures	failure	NOUN
aijbe-975	362	8	and	and	CCONJ
aijbe-975	362	9	lessons	lesson	NOUN
aijbe-975	362	10	.	.	PUNCT
aijbe-975	363	1	journal	journal	PROPN
aijbe-975	363	2	of	of	ADP
aijbe-975	363	3	finance	finance	NOUN
aijbe-975	363	4	,	,	PUNCT
aijbe-975	363	5	accounting	accounting	NOUN
aijbe-975	363	6	and	and	CCONJ
aijbe-975	363	7	management	management	NOUN
aijbe-975	363	8	,	,	PUNCT
aijbe-975	363	9	4(1	4(1	NOUN
aijbe-975	363	10	)	)	PUNCT
aijbe-975	363	11	,	,	PUNCT
aijbe-975	363	12	21	21	NUM
aijbe-975	363	13	.	.	PUNCT
aijbe-975	364	1	lee	lee	PROPN
aijbe-975	364	2	,	,	PUNCT
aijbe-975	364	3	t.	t.	PROPN
aijbe-975	364	4	,	,	PUNCT
aijbe-975	364	5	&	&	CCONJ
aijbe-975	364	6	yeh	yeh	PROPN
aijbe-975	364	7	,	,	PUNCT
aijbe-975	364	8	y.	y.	PROPN
aijbe-975	364	9	corporate	corporate	ADJ
aijbe-975	364	10	governance	governance	NOUN
aijbe-975	364	11	and	and	CCONJ
aijbe-975	364	12	financial	financial	ADJ
aijbe-975	364	13	distress	distress	NOUN
aijbe-975	364	14	:	:	PUNCT
aijbe-975	364	15	evidence	evidence	NOUN
aijbe-975	364	16	from	from	ADP
aijbe-975	364	17	taiwan	taiwan	PROPN
aijbe-975	364	18	.	.	PUNCT
aijbe-975	365	1	(	(	PUNCT
aijbe-975	365	2	2004	2004	NUM
aijbe-975	365	3	)	)	PUNCT
aijbe-975	365	4	.	.	PUNCT
aijbe-975	366	1	corporate	corporate	ADJ
aijbe-975	366	2	governance	governance	NOUN
aijbe-975	366	3	:	:	PUNCT
aijbe-975	366	4	an	an	DET
aijbe-975	366	5	international	international	ADJ
aijbe-975	366	6	review	review	NOUN
aijbe-975	366	7	,	,	PUNCT
aijbe-975	366	8	12(3	12(3	NUM
aijbe-975	366	9	)	)	PUNCT
aijbe-975	366	10	,	,	PUNCT
aijbe-975	366	11	378–388	378–388	NUM
aijbe-975	366	12	.	.	PUNCT
aijbe-975	366	13	https://doi.org/10.1111/j.14678683.2004.00379.x	https://doi.org/10.1111/j.14678683.2004.00379.x	PROPN
aijbe-975	367	1	li	li	PROPN
aijbe-975	367	2	,	,	PUNCT
aijbe-975	367	3	z.	z.	PROPN
aijbe-975	367	4	,	,	PUNCT
aijbe-975	367	5	crook	crook	NOUN
aijbe-975	367	6	,	,	PUNCT
aijbe-975	367	7	j.	j.	PROPN
aijbe-975	367	8	,	,	PUNCT
aijbe-975	367	9	andreeva	andreeva	PROPN
aijbe-975	367	10	,	,	PUNCT
aijbe-975	367	11	g.	g.	PROPN
aijbe-975	367	12	,	,	PUNCT
aijbe-975	367	13	&	&	CCONJ
aijbe-975	367	14	tang	tang	PROPN
aijbe-975	367	15	,	,	PUNCT
aijbe-975	367	16	y.	y.	NOUN
aijbe-975	367	17	(	(	PUNCT
aijbe-975	367	18	2021	2021	NUM
aijbe-975	367	19	)	)	PUNCT
aijbe-975	367	20	.	.	PUNCT
aijbe-975	368	1	predicting	predict	VERB
aijbe-975	368	2	the	the	DET
aijbe-975	368	3	risk	risk	NOUN
aijbe-975	368	4	of	of	ADP
aijbe-975	368	5	financial	financial	ADJ
aijbe-975	368	6	distress	distress	NOUN
aijbe-975	368	7	using	use	VERB
aijbe-975	368	8	corporate	corporate	ADJ
aijbe-975	368	9	governance	governance	NOUN
aijbe-975	368	10	measures	measure	NOUN
aijbe-975	368	11	.	.	PUNCT
aijbe-975	369	1	pacific	pacific	ADJ
aijbe-975	369	2	-	-	PUNCT
aijbe-975	369	3	basin	basin	NOUN
aijbe-975	369	4	finance	finance	NOUN
aijbe-975	369	5	journal	journal	NOUN
aijbe-975	369	6	,	,	PUNCT
aijbe-975	369	7	68	68	NUM
aijbe-975	369	8	,	,	PUNCT
aijbe-975	369	9	101334	101334	NUM
aijbe-975	369	10	.	.	PUNCT
aijbe-975	370	1	https://doi.org/10.1016/j.pacfin.2020.101334	https://doi.org/10.1016/j.pacfin.2020.101334	PROPN
aijbe-975	370	2	mcgee	mcgee	PROPN
aijbe-975	370	3	,	,	PUNCT
aijbe-975	370	4	r.	r.	PROPN
aijbe-975	370	5	w.	w.	PROPN
aijbe-975	370	6	(	(	PUNCT
aijbe-975	370	7	ed	ed	NOUN
aijbe-975	370	8	.	.	PUNCT
aijbe-975	370	9	)	)	PUNCT
aijbe-975	370	10	.	.	PUNCT
aijbe-975	371	1	(	(	PUNCT
aijbe-975	371	2	2009	2009	NUM
aijbe-975	371	3	)	)	PUNCT
aijbe-975	371	4	.	.	PUNCT
aijbe-975	372	1	corporate	corporate	ADJ
aijbe-975	372	2	governance	governance	NOUN
aijbe-975	372	3	in	in	ADP
aijbe-975	372	4	developing	develop	VERB
aijbe-975	372	5	economies	economy	NOUN
aijbe-975	372	6	.	.	PUNCT
aijbe-975	373	1	in	in	ADP
aijbe-975	373	2	corporate	corporate	ADJ
aijbe-975	373	3	governance	governance	NOUN
aijbe-975	373	4	in	in	ADP
aijbe-975	373	5	developing	develop	VERB
aijbe-975	373	6	economies	economy	NOUN
aijbe-975	373	7	(	(	PUNCT
aijbe-975	373	8	pp	pp	ADJ
aijbe-975	373	9	.	.	PUNCT
aijbe-975	374	1	3–22	3–22	PROPN
aijbe-975	374	2	)	)	PUNCT
aijbe-975	374	3	.	.	PUNCT
aijbe-975	375	1	springer	springer	PROPN
aijbe-975	375	2	mehran	mehran	PROPN
aijbe-975	375	3	,	,	PUNCT
aijbe-975	375	4	h.	h.	PROPN
aijbe-975	375	5	,	,	PUNCT
aijbe-975	375	6	morrison	morrison	PROPN
aijbe-975	375	7	,	,	PUNCT
aijbe-975	375	8	a.	a.	PROPN
aijbe-975	375	9	d.	d.	PROPN
aijbe-975	375	10	,	,	PUNCT
aijbe-975	375	11	&	&	CCONJ
aijbe-975	375	12	shapiro	shapiro	PROPN
aijbe-975	375	13	,	,	PUNCT
aijbe-975	375	14	j.	j.	PROPN
aijbe-975	375	15	d.	d.	PROPN
aijbe-975	375	16	(	(	PUNCT
aijbe-975	375	17	2011	2011	NUM
aijbe-975	375	18	)	)	PUNCT
aijbe-975	375	19	.	.	PUNCT
aijbe-975	376	1	corporate	corporate	ADJ
aijbe-975	376	2	governance	governance	NOUN
aijbe-975	376	3	and	and	CCONJ
aijbe-975	376	4	banks	bank	NOUN
aijbe-975	376	5	:	:	PUNCT
aijbe-975	376	6	what	what	PRON
aijbe-975	376	7	have	have	AUX
aijbe-975	376	8	we	we	PRON
aijbe-975	376	9	learned	learn	VERB
aijbe-975	376	10	from	from	ADP
aijbe-975	376	11	the	the	DET
aijbe-975	376	12	financial	financial	ADJ
aijbe-975	376	13	crisis	crisis	NOUN
aijbe-975	376	14	?	?	PUNCT
aijbe-975	377	1	frb	frb	NOUN
aijbe-975	377	2	of	of	ADP
aijbe-975	377	3	new	new	PROPN
aijbe-975	377	4	york	york	PROPN
aijbe-975	377	5	staff	staff	PROPN
aijbe-975	377	6	report	report	NOUN
aijbe-975	377	7	,	,	PUNCT
aijbe-975	377	8	502	502	NUM
aijbe-975	377	9	.	.	PUNCT
aijbe-975	378	1	http://dx.doi.org/10.2139/ssrn.1880009	http://dx.doi.org/10.2139/ssrn.1880009	PROPN
aijbe-975	378	2	mariniˇc	mariniˇc	PROPN
aijbe-975	378	3	,	,	PUNCT
aijbe-975	378	4	p.	p.	NOUN
aijbe-975	378	5	(	(	PUNCT
aijbe-975	378	6	2008	2008	NUM
aijbe-975	378	7	)	)	PUNCT
aijbe-975	378	8	.	.	PUNCT
aijbe-975	379	1	plánovaní	plánovaní	PROPN
aijbe-975	379	2	a	a	DET
aijbe-975	379	3	tvorba	tvorba	NOUN
aijbe-975	379	4	hodnoty	hodnoty	VERB
aijbe-975	379	5	firmy	firmy	PROPN
aijbe-975	379	6	.	.	PUNCT
aijbe-975	380	1	praha	praha	PROPN
aijbe-975	380	2	:	:	PUNCT
aijbe-975	380	3	grada	grada	PROPN
aijbe-975	380	4	publishing	publishing	PROPN
aijbe-975	380	5	,	,	PUNCT
aijbe-975	380	6	a.	a.	PROPN
aijbe-975	380	7	s.	s.	PROPN
aijbe-975	380	8	isbn	isbn	PROPN
aijbe-975	380	9	978	978	NUM
aijbe-975	380	10	-	-	SYM
aijbe-975	380	11	80	80	NUM
aijbe-975	380	12	-	-	PUNCT
aijbe-975	380	13	2472432	2472432	NUM
aijbe-975	380	14	-	-	SYM
aijbe-975	380	15	4	4	NUM
aijbe-975	380	16	.	.	X
aijbe-975	380	17	mintah	mintah	NOUN
aijbe-975	380	18	,	,	PUNCT
aijbe-975	380	19	p.	p.	NOUN
aijbe-975	380	20	a.	a.	NOUN
aijbe-975	381	1	(	(	PUNCT
aijbe-975	381	2	2016	2016	NUM
aijbe-975	381	3	)	)	PUNCT
aijbe-975	381	4	.	.	PUNCT
aijbe-975	382	1	remuneration	remuneration	NOUN
aijbe-975	382	2	committee	committee	NOUN
aijbe-975	382	3	governance	governance	NOUN
aijbe-975	382	4	and	and	CCONJ
aijbe-975	382	5	firm	firm	ADJ
aijbe-975	382	6	performance	performance	NOUN
aijbe-975	382	7	in	in	ADP
aijbe-975	382	8	uk	uk	PROPN
aijbe-975	382	9	http://www.growingscience.com/msl	http://www.growingscience.com/msl	PROPN
aijbe-975	382	10	http://spgsportal.imsu.ed.ng/	http://spgsportal.imsu.ed.ng/	PROPN
aijbe-975	382	11	ezekwere	ezekwere	ADV
aijbe-975	382	12	uzochukwu	uzochukwu	ADJ
aijbe-975	382	13	and	and	CCONJ
aijbe-975	382	14	amahi	amahi	PROPN
aijbe-975	382	15	uchechukwu	uchechukwu	PROPN
aijbe-975	382	16	fidelis	fidelis	PROPN
aijbe-975	382	17	(	(	PUNCT
aijbe-975	382	18	2025	2025	NUM
aijbe-975	382	19	)	)	PUNCT
aijbe-975	382	20	16	16	NUM
aijbe-975	382	21	american	american	ADJ
aijbe-975	382	22	interdisciplinary	interdisciplinary	ADJ
aijbe-975	382	23	journal	journal	NOUN
aijbe-975	382	24	of	of	ADP
aijbe-975	382	25	business	business	NOUN
aijbe-975	382	26	and	and	CCONJ
aijbe-975	382	27	economics	economic	NOUN
aijbe-975	382	28	|	|	ADV
aijbe-975	382	29	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	382	30	manzaneque	manzaneque	NOUN
aijbe-975	382	31	,	,	PUNCT
aijbe-975	382	32	m.	m.	NOUN
aijbe-975	382	33	,	,	PUNCT
aijbe-975	382	34	priego	priego	NOUN
aijbe-975	382	35	,	,	PUNCT
aijbe-975	382	36	a.	a.	NOUN
aijbe-975	382	37	m.	m.	NOUN
aijbe-975	382	38	,	,	PUNCT
aijbe-975	382	39	&	&	CCONJ
aijbe-975	382	40	merino	merino	PROPN
aijbe-975	382	41	,	,	PUNCT
aijbe-975	382	42	e.	e.	PROPN
aijbe-975	382	43	(	(	PUNCT
aijbe-975	382	44	2016	2016	NUM
aijbe-975	382	45	)	)	PUNCT
aijbe-975	382	46	.	.	PUNCT
aijbe-975	383	1	corporate	corporate	ADJ
aijbe-975	383	2	governance	governance	NOUN
aijbe-975	383	3	effect	effect	NOUN
aijbe-975	383	4	on	on	ADP
aijbe-975	383	5	financial	financial	ADJ
aijbe-975	383	6	distress	distress	NOUN
aijbe-975	383	7	likelihood	likelihood	NOUN
aijbe-975	383	8	:	:	PUNCT
aijbe-975	383	9	evidence	evidence	NOUN
aijbe-975	383	10	from	from	ADP
aijbe-975	383	11	spain	spain	PROPN
aijbe-975	383	12	.	.	PUNCT
aijbe-975	384	1	revista	revista	PROPN
aijbe-975	384	2	de	de	PROPN
aijbe-975	384	3	contabilidad	contabilidad	PROPN
aijbe-975	384	4	,	,	PUNCT
aijbe-975	384	5	19(1	19(1	NUM
aijbe-975	384	6	)	)	PUNCT
aijbe-975	384	7	,	,	PUNCT
aijbe-975	384	8	111–121	111–121	NUM
aijbe-975	384	9	.	.	PUNCT
aijbe-975	385	1	https://doi.org/10.1016/j.rcsar.2015.04.001	https://doi.org/10.1016/j.rcsar.2015.04.001	VERB
aijbe-975	385	2	miglani	miglani	PROPN
aijbe-975	385	3	,	,	PUNCT
aijbe-975	385	4	s.	s.	PROPN
aijbe-975	385	5	,	,	PUNCT
aijbe-975	385	6	ahmed	ahmed	PROPN
aijbe-975	385	7	,	,	PUNCT
aijbe-975	385	8	k.	k.	PROPN
aijbe-975	385	9	,	,	PUNCT
aijbe-975	385	10	&	&	CCONJ
aijbe-975	385	11	henry	henry	PROPN
aijbe-975	385	12	,	,	PUNCT
aijbe-975	385	13	d.	d.	PROPN
aijbe-975	385	14	(	(	PUNCT
aijbe-975	385	15	2015	2015	NUM
aijbe-975	385	16	)	)	PUNCT
aijbe-975	385	17	.	.	PUNCT
aijbe-975	386	1	voluntary	voluntary	ADJ
aijbe-975	386	2	corporate	corporate	ADJ
aijbe-975	386	3	governance	governance	NOUN
aijbe-975	386	4	structure	structure	NOUN
aijbe-975	386	5	and	and	CCONJ
aijbe-975	386	6	financial	financial	ADJ
aijbe-975	386	7	distress	distress	NOUN
aijbe-975	386	8	:	:	PUNCT
aijbe-975	386	9	evidence	evidence	NOUN
aijbe-975	386	10	from	from	ADP
aijbe-975	386	11	australia	australia	PROPN
aijbe-975	386	12	.	.	PUNCT
aijbe-975	387	1	journal	journal	PROPN
aijbe-975	387	2	of	of	ADP
aijbe-975	387	3	contemporary	contemporary	PROPN
aijbe-975	387	4	accounting	accounting	PROPN
aijbe-975	387	5	&	&	CCONJ
aijbe-975	387	6	economics	economic	NOUN
aijbe-975	387	7	,	,	PUNCT
aijbe-975	387	8	11(1	11(1	NUM
aijbe-975	387	9	)	)	PUNCT
aijbe-975	387	10	,	,	PUNCT
aijbe-975	387	11	18–30	18–30	NUM
aijbe-975	387	12	.	.	PUNCT
aijbe-975	388	1	https://doi.org/10.1016/j.jcae.2014.12.005	https://doi.org/10.1016/j.jcae.2014.12.005	PROPN
aijbe-975	388	2	menhet	menhet	PROPN
aijbe-975	388	3	,	,	PUNCT
aijbe-975	388	4	s.	s.	PROPN
aijbe-975	388	5	&	&	CCONJ
aijbe-975	388	6	edda	edda	PROPN
aijbe-975	388	7	,	,	PUNCT
aijbe-975	388	8	o.	o.	PROPN
aijbe-975	388	9	(	(	PUNCT
aijbe-975	388	10	2009	2009	NUM
aijbe-975	388	11	)	)	PUNCT
aijbe-975	388	12	.	.	PUNCT
aijbe-975	389	1	relationship	relationship	NOUN
aijbe-975	389	2	between	between	ADP
aijbe-975	389	3	efficiency	efficiency	NOUN
aijbe-975	389	4	level	level	NOUN
aijbe-975	389	5	of	of	ADP
aijbe-975	389	6	working	work	VERB
aijbe-975	389	7	capital	capital	NOUN
aijbe-975	389	8	management	management	NOUN
aijbe-975	389	9	and	and	CCONJ
aijbe-975	389	10	return	return	VERB
aijbe-975	389	11	on	on	ADP
aijbe-975	389	12	total	total	ADJ
aijbe-975	389	13	assets	asset	NOUN
aijbe-975	389	14	in	in	ADP
aijbe-975	389	15	ise	ise	PROPN
aijbe-975	389	16	:	:	PUNCT
aijbe-975	389	17	international	international	ADJ
aijbe-975	389	18	journal	journal	NOUN
aijbe-975	389	19	of	of	ADP
aijbe-975	389	20	business	business	PROPN
aijbe-975	389	21	&	&	CCONJ
aijbe-975	389	22	management	management	PROPN
aijbe-975	389	23	4(10	4(10	NUM
aijbe-975	389	24	)	)	PUNCT
aijbe-975	389	25	.	.	PUNCT
aijbe-975	390	1	mohammad	mohammad	PROPN
aijbe-975	390	2	,	,	PUNCT
aijbe-975	390	3	i.	i.	PROPN
aijbe-975	390	4	,	,	PUNCT
aijbe-975	390	5	aly	aly	PROPN
aijbe-975	390	6	,	,	PUNCT
aijbe-975	390	7	s.	s.	PROPN
aijbe-975	390	8	,	,	PUNCT
aijbe-975	390	9	dixon	dixon	PROPN
aijbe-975	390	10	,	,	PUNCT
aijbe-975	390	11	r.	r.	PROPN
aijbe-975	390	12	,	,	PUNCT
aijbe-975	390	13	&	&	CCONJ
aijbe-975	390	14	startling	startling	PROPN
aijbe-975	390	15	,	,	PUNCT
aijbe-975	390	16	r.	r.	PROPN
aijbe-975	390	17	(	(	PUNCT
aijbe-975	390	18	2014	2014	NUM
aijbe-975	390	19	)	)	PUNCT
aijbe-975	390	20	.	.	PUNCT
aijbe-975	391	1	corporate	corporate	ADJ
aijbe-975	391	2	governance	governance	NOUN
aijbe-975	391	3	and	and	CCONJ
aijbe-975	391	4	corporate	corporate	ADJ
aijbe-975	391	5	social	social	ADJ
aijbe-975	391	6	responsibility	responsibility	NOUN
aijbe-975	391	7	disclosure	disclosure	NOUN
aijbe-975	391	8	:	:	PUNCT
aijbe-975	391	9	evidence	evidence	NOUN
aijbe-975	391	10	from	from	ADP
aijbe-975	391	11	the	the	DET
aijbe-975	391	12	us	us	PROPN
aijbe-975	391	13	banking	banking	NOUN
aijbe-975	391	14	sector	sector	NOUN
aijbe-975	391	15	.	.	PUNCT
aijbe-975	392	1	journal	journal	PROPN
aijbe-975	392	2	of	of	ADP
aijbe-975	392	3	business	business	NOUN
aijbe-975	392	4	ethics	ethic	NOUN
aijbe-975	392	5	,	,	PUNCT
aijbe-975	392	6	125(4	125(4	NUM
aijbe-975	392	7	)	)	PUNCT
aijbe-975	392	8	,	,	PUNCT
aijbe-975	392	9	601615	601615	NUM
aijbe-975	392	10	.	.	PUNCT
aijbe-975	393	1	mwawughanga	mwawughanga	PROPN
aijbe-975	393	2	,	,	PUNCT
aijbe-975	393	3	c.w	c.w	PROPN
aijbe-975	393	4	&	&	CCONJ
aijbe-975	393	5	ochiri	ochiri	PROPN
aijbe-975	393	6	,	,	PUNCT
aijbe-975	393	7	g	g	PROPN
aijbe-975	393	8	(	(	PUNCT
aijbe-975	393	9	2017	2017	NUM
aijbe-975	393	10	)	)	PUNCT
aijbe-975	393	11	.	.	PUNCT
aijbe-975	394	1	application	application	NOUN
aijbe-975	394	2	of	of	ADP
aijbe-975	394	3	edward	edward	PROPN
aijbe-975	394	4	altman	altman	PROPN
aijbe-975	394	5	’s	’s	PART
aijbe-975	394	6	z	z	PROPN
aijbe-975	394	7	score	score	NOUN
aijbe-975	394	8	model	model	NOUN
aijbe-975	394	9	on	on	ADP
aijbe-975	394	10	measuring	measure	VERB
aijbe-975	394	11	financial	financial	ADJ
aijbe-975	394	12	health	health	NOUN
aijbe-975	394	13	of	of	ADP
aijbe-975	394	14	commercial	commercial	ADJ
aijbe-975	394	15	banks	bank	NOUN
aijbe-975	394	16	in	in	ADP
aijbe-975	394	17	kenya	kenya	PROPN
aijbe-975	394	18	.	.	PUNCT
aijbe-975	395	1	journal	journal	PROPN
aijbe-975	395	2	of	of	ADP
aijbe-975	395	3	management	management	NOUN
aijbe-975	395	4	.	.	PUNCT
aijbe-975	396	1	(	(	PUNCT
aijbe-975	396	2	4	4	X
aijbe-975	396	3	)	)	SYM
aijbe-975	396	4	2	2	NUM
aijbe-975	396	5	(	(	PUNCT
aijbe-975	396	6	41	41	NUM
aijbe-975	396	7	)	)	PUNCT
aijbe-975	396	8	,	,	PUNCT
aijbe-975	396	9	pp	pp	ADP
aijbe-975	396	10	722	722	NUM
aijbe-975	396	11	741	741	NUM
aijbe-975	396	12	,	,	PUNCT
aijbe-975	396	13	www.strategicjournals.com	www.strategicjournals.com	PROPN
aijbe-975	396	14	,	,	PUNCT
aijbe-975	396	15	©	©	PROPN
aijbe-975	396	16	strategic	strategic	ADJ
aijbe-975	396	17	journals	journal	NOUN
aijbe-975	396	18	.	.	PUNCT
aijbe-975	397	1	ncube	ncube	NOUN
aijbe-975	397	2	,	,	PUNCT
aijbe-975	397	3	t.	t.	PROPN
aijbe-975	397	4	(	(	PUNCT
aijbe-975	397	5	2014	2014	NUM
aijbe-975	397	6	)	)	PUNCT
aijbe-975	397	7	.	.	PUNCT
aijbe-975	398	1	predicting	predict	VERB
aijbe-975	398	2	corporate	corporate	ADJ
aijbe-975	398	3	failure	failure	NOUN
aijbe-975	398	4	;	;	PUNCT
aijbe-975	398	5	insights	insight	NOUN
aijbe-975	398	6	from	from	ADP
aijbe-975	398	7	the	the	DET
aijbe-975	398	8	financial	financial	ADJ
aijbe-975	398	9	sector	sector	NOUN
aijbe-975	398	10	in	in	ADP
aijbe-975	398	11	zimbabwe	zimbabwe	PROPN
aijbe-975	398	12	.	.	PUNCT
aijbe-975	399	1	international	international	ADJ
aijbe-975	399	2	journal	journal	PROPN
aijbe-975	399	3	of	of	ADP
aijbe-975	399	4	economics	economics	PROPN
aijbe-975	399	5	commerce	commerce	PROPN
aijbe-975	399	6	&	&	CCONJ
aijbe-975	399	7	management	management	PROPN
aijbe-975	399	8	united	united	PROPN
aijbe-975	399	9	kingdom	kingdom	PROPN
aijbe-975	399	10	.	.	PUNCT
aijbe-975	400	1	11(11	11(11	NUM
aijbe-975	400	2	)	)	PUNCT
aijbe-975	400	3	.	.	PUNCT
aijbe-975	401	1	nurunnabi	nurunnabi	NOUN
aijbe-975	401	2	,	,	PUNCT
aijbe-975	401	3	m.	m.	NOUN
aijbe-975	401	4	(	(	PUNCT
aijbe-975	401	5	2020	2020	NUM
aijbe-975	401	6	)	)	PUNCT
aijbe-975	401	7	.	.	PUNCT
aijbe-975	402	1	corporate	corporate	ADJ
aijbe-975	402	2	governance	governance	NOUN
aijbe-975	402	3	in	in	ADP
aijbe-975	402	4	emerging	emerge	VERB
aijbe-975	402	5	economies	economy	NOUN
aijbe-975	402	6	will	will	AUX
aijbe-975	402	7	have	have	VERB
aijbe-975	402	8	to	to	PART
aijbe-975	402	9	change	change	VERB
aijbe-975	402	10	.	.	PUNCT
aijbe-975	403	1	lse	lse	PROPN
aijbe-975	403	2	covid	covid	PROPN
aijbe-975	403	3	,	,	PUNCT
aijbe-975	403	4	blog	blog	NOUN
aijbe-975	403	5	,	,	PUNCT
aijbe-975	403	6	19	19	NUM
aijbe-975	403	7	.	.	PUNCT
aijbe-975	403	8	https://blogs.lse.ac.uk/covid19/(open	https://blogs.lse.ac.uk/covid19/(open	VERB
aijbe-975	403	9	in	in	ADP
aijbe-975	403	10	a	a	DET
aijbe-975	403	11	new	new	ADJ
aijbe-975	403	12	window	window	NOUN
aijbe-975	403	13	)	)	PUNCT
aijbe-975	403	14	opeyemi	opeyemi	NOUN
aijbe-975	403	15	,	,	PUNCT
aijbe-975	403	16	a.	a.	NOUN
aijbe-975	403	17	m.	m.	NOUN
aijbe-975	403	18	,	,	PUNCT
aijbe-975	403	19	popoola	popoola	PROPN
aijbe-975	403	20	,	,	PUNCT
aijbe-975	403	21	a.	a.	PROPN
aijbe-975	403	22	,	,	PUNCT
aijbe-975	403	23	&	&	CCONJ
aijbe-975	403	24	yahaya	yahaya	PROPN
aijbe-975	403	25	,	,	PUNCT
aijbe-975	403	26	o.	o.	PROPN
aijbe-975	403	27	a.	a.	NOUN
aijbe-975	403	28	(	(	PUNCT
aijbe-975	403	29	2020	2020	NUM
aijbe-975	403	30	)	)	PUNCT
aijbe-975	403	31	.	.	PUNCT
aijbe-975	404	1	firm	firm	ADJ
aijbe-975	404	2	specific	specific	ADJ
aijbe-975	404	3	attributes	attribute	NOUN
aijbe-975	404	4	and	and	CCONJ
aijbe-975	404	5	financial	financial	ADJ
aijbe-975	404	6	performance	performance	NOUN
aijbe-975	404	7	of	of	ADP
aijbe-975	404	8	listed	list	VERB
aijbe-975	404	9	insurance	insurance	NOUN
aijbe-975	404	10	companies	company	NOUN
aijbe-975	404	11	in	in	ADP
aijbe-975	404	12	nigeria	nigeria	PROPN
aijbe-975	404	13	.	.	PUNCT
aijbe-975	405	1	gusau	gusau	PROPN
aijbe-975	405	2	journal	journal	PROPN
aijbe-975	405	3	of	of	ADP
aijbe-975	405	4	accounting	accounting	NOUN
aijbe-975	405	5	and	and	CCONJ
aijbe-975	405	6	finance	finance	NOUN
aijbe-975	405	7	,	,	PUNCT
aijbe-975	405	8	1(2	1(2	NUM
aijbe-975	405	9	)	)	PUNCT
aijbe-975	405	10	,	,	PUNCT
aijbe-975	405	11	16	16	NUM
aijbe-975	405	12	-	-	SYM
aijbe-975	405	13	16	16	NUM
aijbe-975	405	14	.	.	PUNCT
aijbe-975	406	1	odipo	odipo	PROPN
aijbe-975	406	2	,	,	PUNCT
aijbe-975	406	3	m.k	m.k	PROPN
aijbe-975	406	4	&	&	CCONJ
aijbe-975	406	5	sitati	sitati	PROPN
aijbe-975	406	6	,	,	PUNCT
aijbe-975	406	7	a.	a.	NOUN
aijbe-975	406	8	(	(	PUNCT
aijbe-975	406	9	2008	2008	NUM
aijbe-975	406	10	)	)	PUNCT
aijbe-975	406	11	.	.	PUNCT
aijbe-975	407	1	evaluation	evaluation	NOUN
aijbe-975	407	2	of	of	ADP
aijbe-975	407	3	applicability	applicability	NOUN
aijbe-975	407	4	of	of	ADP
aijbe-975	407	5	altman	altman	PROPN
aijbe-975	407	6	’s	’s	PART
aijbe-975	407	7	reviewed	review	VERB
aijbe-975	407	8	model	model	NOUN
aijbe-975	407	9	in	in	ADP
aijbe-975	407	10	prediction	prediction	NOUN
aijbe-975	407	11	of	of	ADP
aijbe-975	407	12	financial	financial	ADJ
aijbe-975	407	13	distress	distress	NOUN
aijbe-975	407	14	;	;	PUNCT
aijbe-975	407	15	a	a	DET
aijbe-975	407	16	case	case	NOUN
aijbe-975	407	17	of	of	ADP
aijbe-975	407	18	companies	company	NOUN
aijbe-975	407	19	quoted	quote	VERB
aijbe-975	407	20	in	in	ADP
aijbe-975	407	21	nairobi	nairobi	PROPN
aijbe-975	407	22	stock	stock	PROPN
aijbe-975	407	23	exchange	exchange	PROPN
aijbe-975	407	24	.	.	PUNCT
aijbe-975	408	1	international	international	ADJ
aijbe-975	408	2	journal	journal	PROPN
aijbe-975	408	3	of	of	ADP
aijbe-975	408	4	finance	finance	PROPN
aijbe-975	408	5	&	&	CCONJ
aijbe-975	408	6	accounting	accounting	NOUN
aijbe-975	408	7	,	,	PUNCT
aijbe-975	408	8	325	325	NUM
aijbe-975	408	9	-	-	SYM
aijbe-975	408	10	338	338	NUM
aijbe-975	408	11	.	.	PUNCT
aijbe-975	409	1	okoye	okoye	PROPN
aijbe-975	409	2	,	,	PUNCT
aijbe-975	409	3	n.	n.	PROPN
aijbe-975	409	4	j.	j.	PROPN
aijbe-975	409	5	&	&	CCONJ
aijbe-975	409	6	okoye	okoye	PROPN
aijbe-975	409	7	p.	p.	PROPN
aijbe-975	409	8	v.c	v.c	PROPN
aijbe-975	409	9	.	.	PROPN
aijbe-975	409	10	(	(	PUNCT
aijbe-975	409	11	2022	2022	NUM
aijbe-975	409	12	)	)	PUNCT
aijbe-975	409	13	.	.	PUNCT
aijbe-975	410	1	effect	effect	NOUN
aijbe-975	410	2	of	of	ADP
aijbe-975	410	3	corporate	corporate	ADJ
aijbe-975	410	4	governance	governance	NOUN
aijbe-975	410	5	on	on	ADP
aijbe-975	410	6	bankruptcy	bankruptcy	NOUN
aijbe-975	410	7	risk	risk	NOUN
aijbe-975	410	8	of	of	ADP
aijbe-975	410	9	deposit	deposit	NOUN
aijbe-975	410	10	money	money	NOUN
aijbe-975	410	11	banks	bank	NOUN
aijbe-975	410	12	in	in	ADP
aijbe-975	410	13	nigeria	nigeria	PROPN
aijbe-975	410	14	.	.	PUNCT
aijbe-975	411	1	research	research	NOUN
aijbe-975	411	2	journal	journal	PROPN
aijbe-975	411	3	of	of	ADP
aijbe-975	411	4	management	management	NOUN
aijbe-975	411	5	practice	practice	NOUN
aijbe-975	411	6	.	.	PUNCT
aijbe-975	412	1	2(12	2(12	NUM
aijbe-975	412	2	)	)	PUNCT
aijbe-975	412	3	issn	issn	PROPN
aijbe-975	412	4	:	:	PUNCT
aijbe-975	412	5	2782	2782	NUM
aijbe-975	412	6	-	-	SYM
aijbe-975	412	7	7674	7674	NUM
aijbe-975	412	8	(	(	PUNCT
aijbe-975	412	9	december	december	PROPN
aijbe-975	412	10	,	,	PUNCT
aijbe-975	412	11	2022	2022	NUM
aijbe-975	412	12	)	)	PUNCT
aijbe-975	413	1	|	|	ADV
aijbe-975	413	2	www.ijaar.org/rjmp	www.ijaar.org/rjmp	NUM
aijbe-975	413	3	olaniyi	olaniyi	NOUN
aijbe-975	413	4	,	,	PUNCT
aijbe-975	413	5	t.a	t.a	PROPN
aijbe-975	413	6	.	.	PROPN
aijbe-975	413	7	,	,	PUNCT
aijbe-975	413	8	(	(	PUNCT
aijbe-975	413	9	2007	2007	NUM
aijbe-975	413	10	)	)	PUNCT
aijbe-975	413	11	,	,	PUNCT
aijbe-975	413	12	predicting	predict	VERB
aijbe-975	413	13	potential	potential	NOUN
aijbe-975	413	14	of	of	ADP
aijbe-975	413	15	failure	failure	NOUN
aijbe-975	413	16	in	in	ADP
aijbe-975	413	17	nigeria	nigeria	PROPN
aijbe-975	413	18	banking	banking	NOUN
aijbe-975	413	19	sector	sector	NOUN
aijbe-975	413	20	:	:	PUNCT
aijbe-975	413	21	a	a	DET
aijbe-975	413	22	comparative	comparative	ADJ
aijbe-975	413	23	analysis	analysis	NOUN
aijbe-975	413	24	of	of	ADP
aijbe-975	413	25	first	first	PROPN
aijbe-975	413	26	bank	bank	PROPN
aijbe-975	413	27	plc	plc	PROPN
aijbe-975	413	28	and	and	CCONJ
aijbe-975	413	29	trade	trade	PROPN
aijbe-975	413	30	bank	bank	PROPN
aijbe-975	413	31	plc	plc	PROPN
aijbe-975	413	32	,	,	PUNCT
aijbe-975	413	33	babcock	babcock	PROPN
aijbe-975	413	34	journal	journal	PROPN
aijbe-975	413	35	of	of	ADP
aijbe-975	413	36	management	management	NOUN
aijbe-975	413	37	and	and	CCONJ
aijbe-975	413	38	social	social	ADJ
aijbe-975	413	39	sciences	science	NOUN
aijbe-975	413	40	6(1	6(1	NUM
aijbe-975	413	41	)	)	PUNCT
aijbe-975	413	42	,	,	PUNCT
aijbe-975	413	43	pp	pp	ADV
aijbe-975	413	44	64	64	NUM
aijbe-975	413	45	-	-	SYM
aijbe-975	413	46	76	76	NUM
aijbe-975	413	47	.	.	PUNCT
aijbe-975	414	1	pandey	pandey	PROPN
aijbe-975	414	2	,	,	PUNCT
aijbe-975	414	3	i.m	i.m	PROPN
aijbe-975	414	4	.	.	PUNCT
aijbe-975	414	5	(	(	PUNCT
aijbe-975	414	6	2018	2018	NUM
aijbe-975	414	7	)	)	PUNCT
aijbe-975	414	8	.	.	PUNCT
aijbe-975	415	1	financial	financial	ADJ
aijbe-975	415	2	management	management	NOUN
aijbe-975	415	3	(	(	PUNCT
aijbe-975	415	4	12th	12th	ADJ
aijbe-975	415	5	edtn	edtn	NOUN
aijbe-975	415	6	)	)	PUNCT
aijbe-975	415	7	,	,	PUNCT
aijbe-975	415	8	vikas	vikas	PROPN
aijbe-975	415	9	publishing	publishing	PROPN
aijbe-975	415	10	house	house	PROPN
aijbe-975	415	11	rt	rt	PROPN
aijbe-975	415	12	ltd	ltd	PROPN
aijbe-975	415	13	,	,	PUNCT
aijbe-975	415	14	india	india	PROPN
aijbe-975	415	15	.	.	PUNCT
aijbe-975	416	1	rahayu	rahayu	PROPN
aijbe-975	416	2	,	,	PUNCT
aijbe-975	416	3	n.	n.	PROPN
aijbe-975	416	4	k.	k.	PROPN
aijbe-975	416	5	,	,	PUNCT
aijbe-975	416	6	harymawan	harymawan	PROPN
aijbe-975	416	7	,	,	PUNCT
aijbe-975	416	8	i.	i.	PROPN
aijbe-975	416	9	,	,	PUNCT
aijbe-975	416	10	nasih	nasih	NOUN
aijbe-975	416	11	,	,	PUNCT
aijbe-975	416	12	m.	m.	NOUN
aijbe-975	416	13	,	,	PUNCT
aijbe-975	416	14	&	&	CCONJ
aijbe-975	416	15	nowland	nowland	PROPN
aijbe-975	416	16	,	,	PUNCT
aijbe-975	416	17	j.	j.	PROPN
aijbe-975	416	18	(	(	PUNCT
aijbe-975	416	19	2022	2022	NUM
aijbe-975	416	20	)	)	PUNCT
aijbe-975	416	21	.	.	PUNCT
aijbe-975	417	1	director	director	NOUN
aijbe-975	417	2	pay	pay	PROPN
aijbe-975	417	3	slice	slice	NOUN
aijbe-975	417	4	,	,	PUNCT
aijbe-975	417	5	the	the	DET
aijbe-975	417	6	remuneration	remuneration	NOUN
aijbe-975	417	7	committee	committee	NOUN
aijbe-975	417	8	,	,	PUNCT
aijbe-975	417	9	and	and	CCONJ
aijbe-975	417	10	firm	firm	ADJ
aijbe-975	417	11	financial	financial	ADJ
aijbe-975	417	12	performance	performance	NOUN
aijbe-975	417	13	.	.	PUNCT
aijbe-975	418	1	cogent	cogent	NOUN
aijbe-975	418	2	https://doi.org/10.1016/j.rcsar.2015.04.001	https://doi.org/10.1016/j.rcsar.2015.04.001	VERB
aijbe-975	418	3	https://doi.org/10.1016/j.jcae.2014.12.005	https://doi.org/10.1016/j.jcae.2014.12.005	PROPN
aijbe-975	418	4	https://blogs.lse.ac.uk/covid19/	https://blogs.lse.ac.uk/covid19/	PROPN
aijbe-975	418	5	ezekwere	ezekwere	ADV
aijbe-975	418	6	uzochukwu	uzochukwu	ADJ
aijbe-975	418	7	and	and	CCONJ
aijbe-975	418	8	amahi	amahi	PROPN
aijbe-975	418	9	uchechukwu	uchechukwu	PROPN
aijbe-975	418	10	fidelis	fidelis	PROPN
aijbe-975	418	11	(	(	PUNCT
aijbe-975	418	12	2025	2025	NUM
aijbe-975	418	13	)	)	PUNCT
aijbe-975	418	14	17	17	NUM
aijbe-975	418	15	american	american	ADJ
aijbe-975	418	16	interdisciplinary	interdisciplinary	ADJ
aijbe-975	418	17	journal	journal	NOUN
aijbe-975	418	18	of	of	ADP
aijbe-975	418	19	business	business	NOUN
aijbe-975	418	20	and	and	CCONJ
aijbe-975	418	21	economics	economic	NOUN
aijbe-975	418	22	|	|	ADV
aijbe-975	418	23	https://sadijournals.org/index.php/aijbe	https://sadijournals.org/index.php/aijbe	VERB
aijbe-975	418	24	safrida	safrida	PROPN
aijbe-975	418	25	,	,	PUNCT
aijbe-975	418	26	e.	e.	PROPN
aijbe-975	418	27	,	,	PUNCT
aijbe-975	418	28	napitupulu	napitupulu	PROPN
aijbe-975	418	29	,	,	PUNCT
aijbe-975	418	30	ih	ih	X
aijbe-975	418	31	,	,	PUNCT
aijbe-975	418	32	&	&	CCONJ
aijbe-975	418	33	gultom	gultom	PROPN
aijbe-975	418	34	,	,	PUNCT
aijbe-975	418	35	sa	sa	X
aijbe-975	418	36	(	(	PUNCT
aijbe-975	418	37	2021	2021	NUM
aijbe-975	418	38	)	)	PUNCT
aijbe-975	418	39	.	.	PUNCT
aijbe-975	419	1	the	the	DET
aijbe-975	419	2	effect	effect	NOUN
aijbe-975	419	3	of	of	ADP
aijbe-975	419	4	good	good	ADJ
aijbe-975	419	5	corporate	corporate	ADJ
aijbe-975	419	6	governance	governance	NOUN
aijbe-975	419	7	on	on	ADP
aijbe-975	419	8	the	the	DET
aijbe-975	419	9	prediction	prediction	NOUN
aijbe-975	419	10	of	of	ADP
aijbe-975	419	11	bankruptcy	bankruptcy	NOUN
aijbe-975	419	12	in	in	ADP
aijbe-975	419	13	retail	retail	ADJ
aijbe-975	419	14	trade	trade	NOUN
aijbe-975	419	15	sub	sub	NOUN
aijbe-975	419	16	-	-	NOUN
aijbe-975	419	17	sector	sector	NOUN
aijbe-975	419	18	in	in	ADP
aijbe-975	419	19	indonesia	indonesia	PROPN
aijbe-975	419	20	.	.	PUNCT
aijbe-975	420	1	international	international	ADJ
aijbe-975	420	2	journal	journal	PROPN
aijbe-975	420	3	of	of	ADP
aijbe-975	420	4	economics	economic	NOUN
aijbe-975	420	5	,	,	PUNCT
aijbe-975	420	6	business	business	NOUN
aijbe-975	420	7	and	and	CCONJ
aijbe-975	420	8	management	management	NOUN
aijbe-975	420	9	research	research	NOUN
aijbe-975	420	10	,	,	PUNCT
aijbe-975	420	11	5(11	5(11	NUM
aijbe-975	420	12	)	)	PUNCT
aijbe-975	420	13	,	,	PUNCT
aijbe-975	420	14	93–100	93–100	PROPN
aijbe-975	420	15	.	.	PUNCT
aijbe-975	421	1	https://doi.org/10.36555/almana.v5i1.1579	https://doi.org/10.36555/almana.v5i1.1579	PROPN
aijbe-975	421	2	słomka	słomka	ADJ
aijbe-975	421	3	-	-	PUNCT
aijbe-975	421	4	gołębiowska	gołębiowska	NOUN
aijbe-975	421	5	,	,	PUNCT
aijbe-975	421	6	a.	a.	NOUN
aijbe-975	421	7	(	(	PUNCT
aijbe-975	421	8	2016	2016	NUM
aijbe-975	421	9	)	)	PUNCT
aijbe-975	421	10	.	.	PUNCT
aijbe-975	422	1	the	the	DET
aijbe-975	422	2	effect	effect	NOUN
aijbe-975	422	3	of	of	ADP
aijbe-975	422	4	remuneration	remuneration	NOUN
aijbe-975	422	5	committee	committee	NOUN
aijbe-975	422	6	independence	independence	NOUN
aijbe-975	422	7	on	on	ADP
aijbe-975	422	8	the	the	DET
aijbe-975	422	9	pay	pay	NOUN
aijbe-975	422	10	–	–	PUNCT
aijbe-975	422	11	performance	performance	NOUN
aijbe-975	422	12	relationship	relationship	NOUN
aijbe-975	422	13	:	:	PUNCT
aijbe-975	422	14	evidence	evidence	NOUN
aijbe-975	422	15	from	from	ADP
aijbe-975	422	16	the	the	DET
aijbe-975	422	17	banking	banking	NOUN
aijbe-975	422	18	industry	industry	NOUN
aijbe-975	422	19	in	in	ADP
aijbe-975	422	20	poland	poland	PROPN
aijbe-975	422	21	.	.	PUNCT
aijbe-975	423	1	eastern	eastern	ADJ
aijbe-975	423	2	european	european	ADJ
aijbe-975	423	3	economics	economic	NOUN
aijbe-975	423	4	,	,	PUNCT
aijbe-975	423	5	54(1	54(1	NUM
aijbe-975	423	6	)	)	PUNCT
aijbe-975	423	7	,	,	PUNCT
aijbe-975	423	8	71	71	NUM
aijbe-975	423	9	-	-	SYM
aijbe-975	423	10	89	89	NUM
aijbe-975	423	11	.	.	PUNCT
aijbe-975	424	1	strouhal	strouhal	NOUN
aijbe-975	424	2	,	,	PUNCT
aijbe-975	424	3	j.	j.	PROPN
aijbe-975	424	4	,	,	PUNCT
aijbe-975	424	5	bonaci	bonaci	PROPN
aijbe-975	424	6	,	,	PUNCT
aijbe-975	424	7	c.	c.	PROPN
aijbe-975	424	8	,	,	PUNCT
aijbe-975	424	9	&	&	CCONJ
aijbe-975	424	10	mustata	mustata	PROPN
aijbe-975	424	11	,	,	PUNCT
aijbe-975	424	12	r.	r.	PROPN
aijbe-975	424	13	(	(	PUNCT
aijbe-975	424	14	2012	2012	NUM
aijbe-975	424	15	)	)	PUNCT
aijbe-975	424	16	.	.	PUNCT
aijbe-975	425	1	corporate	corporate	ADJ
aijbe-975	425	2	governance	governance	NOUN
aijbe-975	425	3	and	and	CCONJ
aijbe-975	425	4	financial	financial	ADJ
aijbe-975	425	5	crisis	crisis	NOUN
aijbe-975	425	6	.	.	PUNCT
aijbe-975	426	1	international	international	ADJ
aijbe-975	426	2	advances	advance	NOUN
aijbe-975	426	3	in	in	ADP
aijbe-975	426	4	economic	economic	ADJ
aijbe-975	426	5	research	research	NOUN
aijbe-975	426	6	,	,	PUNCT
aijbe-975	426	7	18(1	18(1	NUM
aijbe-975	426	8	)	)	PUNCT
aijbe-975	426	9	,	,	PUNCT
aijbe-975	426	10	122–123	122–123	NUM
aijbe-975	426	11	.	.	PUNCT
aijbe-975	427	1	https://doi.org/10.1007/s11294-011-9332-1	https://doi.org/10.1007/s11294-011-9332-1	PROPN
aijbe-975	427	2	šoti´c	šoti´c	PROPN
aijbe-975	427	3	,	,	PUNCT
aijbe-975	427	4	aleksander	aleksander	PROPN
aijbe-975	427	5	,	,	PUNCT
aijbe-975	427	6	and	and	CCONJ
aijbe-975	427	7	radenko	radenko	PROPN
aijbe-975	427	8	raji´c	raji´c	NOUN
aijbe-975	427	9	.	.	PUNCT
aijbe-975	428	1	2015	2015	NUM
aijbe-975	428	2	.	.	PUNCT
aijbe-975	429	1	the	the	DET
aijbe-975	429	2	review	review	NOUN
aijbe-975	429	3	of	of	ADP
aijbe-975	429	4	the	the	DET
aijbe-975	429	5	definition	definition	NOUN
aijbe-975	429	6	of	of	ADP
aijbe-975	429	7	risk	risk	NOUN
aijbe-975	429	8	.	.	PUNCT
aijbe-975	430	1	journal	journal	NOUN
aijbe-975	430	2	of	of	ADP
aijbe-975	430	3	apllied	apllie	VERB
aijbe-975	430	4	knowledge	knowledge	NOUN
aijbe-975	430	5	management	management	NOUN
aijbe-975	430	6	3	3	NUM
aijbe-975	430	7	:	:	PUNCT
aijbe-975	430	8	17–26	17–26	NUM
aijbe-975	430	9	.	.	PUNCT
aijbe-975	431	1	tricker	tricker	PROPN
aijbe-975	431	2	,	,	PUNCT
aijbe-975	431	3	b.	b.	PROPN
aijbe-975	431	4	,	,	PUNCT
aijbe-975	431	5	&	&	CCONJ
aijbe-975	431	6	tricker	tricker	ADV
aijbe-975	431	7	,	,	PUNCT
aijbe-975	431	8	r.	r.	PROPN
aijbe-975	431	9	i.	i.	PROPN
aijbe-975	431	10	(	(	PUNCT
aijbe-975	431	11	2015	2015	NUM
aijbe-975	431	12	)	)	PUNCT
aijbe-975	431	13	.	.	PUNCT
aijbe-975	432	1	corporate	corporate	ADJ
aijbe-975	432	2	governance	governance	NOUN
aijbe-975	432	3	:	:	PUNCT
aijbe-975	432	4	principles	principle	NOUN
aijbe-975	432	5	,	,	PUNCT
aijbe-975	432	6	policies	policy	NOUN
aijbe-975	432	7	,	,	PUNCT
aijbe-975	432	8	and	and	CCONJ
aijbe-975	432	9	practices	practice	NOUN
aijbe-975	432	10	.	.	PUNCT
aijbe-975	433	1	oxford	oxford	PROPN
aijbe-975	433	2	university	university	PROPN
aijbe-975	433	3	press	press	NOUN
aijbe-975	433	4	.	.	PUNCT
aijbe-975	434	1	woods	wood	NOUN
aijbe-975	434	2	,	,	PUNCT
aijbe-975	434	3	m.	m.	NOUN
aijbe-975	434	4	,	,	PUNCT
aijbe-975	434	5	&	&	CCONJ
aijbe-975	434	6	kevin	kevin	PROPN
aijbe-975	434	7	d.	d.	PROPN
aijbe-975	434	8	(	(	PUNCT
aijbe-975	434	9	2008	2008	NUM
aijbe-975	434	10	)	)	PUNCT
aijbe-975	434	11	.	.	PUNCT
aijbe-975	435	1	financial	financial	ADJ
aijbe-975	435	2	risk	risk	NOUN
aijbe-975	435	3	management	management	NOUN
aijbe-975	435	4	for	for	ADP
aijbe-975	435	5	management	management	NOUN
aijbe-975	435	6	accountants	accountant	NOUN
aijbe-975	435	7	,	,	PUNCT
aijbe-975	435	8	management	management	NOUN
aijbe-975	435	9	accounting	accounting	NOUN
aijbe-975	435	10	guideline	guideline	NOUN
aijbe-975	435	11	.	.	PUNCT
aijbe-975	436	1	toronto	toronto	PROPN
aijbe-975	436	2	:	:	PUNCT
aijbe-975	436	3	the	the	DET
aijbe-975	436	4	society	society	NOUN
aijbe-975	436	5	of	of	ADP
aijbe-975	436	6	management	management	NOUN
aijbe-975	436	7	accountants	accountant	NOUN
aijbe-975	436	8	of	of	ADP
aijbe-975	436	9	canada	canada	PROPN
aijbe-975	436	10	(	(	PUNCT
aijbe-975	436	11	cma	cma	PROPN
aijbe-975	436	12	canada	canada	PROPN
aijbe-975	436	13	)	)	PUNCT
aijbe-975	436	14	,	,	PUNCT
aijbe-975	436	15	durham	durham	PROPN
aijbe-975	436	16	:	:	PUNCT
aijbe-975	436	17	the	the	DET
aijbe-975	436	18	american	american	PROPN
aijbe-975	436	19	institute	institute	PROPN
aijbe-975	436	20	of	of	ADP
aijbe-975	436	21	certified	certify	VERB
aijbe-975	436	22	public	public	ADJ
aijbe-975	436	23	accountants	accountant	NOUN
aijbe-975	436	24	,	,	PUNCT
aijbe-975	436	25	inc	inc	PROPN
aijbe-975	436	26	.	.	PROPN
aijbe-975	436	27	(	(	PUNCT
aijbe-975	436	28	aicpa	aicpa	PROPN
aijbe-975	436	29	)	)	PUNCT
aijbe-975	436	30	,	,	PUNCT
aijbe-975	436	31	london	london	PROPN
aijbe-975	436	32	:	:	PUNCT
aijbe-975	436	33	the	the	DET
aijbe-975	436	34	chartered	chartered	PROPN
aijbe-975	436	35	institute	institute	PROPN
aijbe-975	436	36	of	of	ADP
aijbe-975	436	37	management	management	NOUN
aijbe-975	436	38	accountants	accountant	NOUN
aijbe-975	436	39	(	(	PUNCT
aijbe-975	436	40	cima	cima	PROPN
aijbe-975	436	41	)	)	PUNCT
aijbe-975	436	42	,	,	PUNCT
aijbe-975	436	43	available	available	ADJ
aijbe-975	436	44	online	online	ADV
aijbe-975	436	45	:	:	PUNCT
aijbe-975	436	46	https://www.cimaglobal.com/documents/	https://www.cimaglobal.com/documents/	ADP
aijbe-975	436	47	imported	import	VERB
aijbe-975	436	48	documents	document	NOUN
aijbe-975	436	49	/	/	SYM
aijbe-975	436	50	cid_mag_financial_risk_jan09.pdf	cid_mag_financial_risk_jan09.pdf	PROPN
aijbe-975	436	51	(	(	PUNCT
aijbe-975	436	52	accessed	access	VERB
aijbe-975	436	53	on	on	ADP
aijbe-975	436	54	25	25	NUM
aijbe-975	436	55	november	november	PROPN
aijbe-975	436	56	2019	2019	NUM
aijbe-975	436	57	)	)	PUNCT
aijbe-975	436	58	.	.	PUNCT
aijbe-975	437	1	yahaya	yahaya	PROPN
aijbe-975	437	2	,	,	PUNCT
aijbe-975	437	3	o.	o.	PROPN
aijbe-975	437	4	a.	a.	PROPN
aijbe-975	437	5	,	,	PUNCT
aijbe-975	437	6	kutigi	kutigi	PROPN
aijbe-975	437	7	,	,	PUNCT
aijbe-975	437	8	u.	u.	PROPN
aijbe-975	437	9	m.	m.	PROPN
aijbe-975	437	10	,	,	PUNCT
aijbe-975	437	11	&	&	CCONJ
aijbe-975	437	12	ahmed	ahmed	PROPN
aijbe-975	437	13	,	,	PUNCT
aijbe-975	437	14	m.	m.	NOUN
aijbe-975	437	15	(	(	PUNCT
aijbe-975	437	16	2014	2014	NUM
aijbe-975	437	17	)	)	PUNCT
aijbe-975	437	18	.	.	PUNCT
aijbe-975	438	1	country	country	NOUN
aijbe-975	438	2	-	-	PUNCT
aijbe-975	438	3	specific	specific	ADJ
aijbe-975	438	4	characteristics	characteristic	NOUN
aijbe-975	438	5	as	as	ADP
aijbe-975	438	6	determinants	determinant	NOUN
aijbe-975	438	7	of	of	ADP
aijbe-975	438	8	financial	financial	ADJ
aijbe-975	438	9	performance	performance	NOUN
aijbe-975	438	10	:	:	PUNCT
aijbe-975	438	11	evidence	evidence	NOUN
aijbe-975	438	12	from	from	ADP
aijbe-975	438	13	listed	list	VERB
aijbe-975	438	14	deposit	deposit	NOUN
aijbe-975	438	15	money	money	NOUN
aijbe-975	438	16	banks	bank	NOUN
aijbe-975	438	17	in	in	ADP
aijbe-975	438	18	nigeria	nigeria	PROPN
aijbe-975	438	19	.	.	PUNCT
aijbe-975	439	1	journal	journal	PROPN
aijbe-975	439	2	of	of	ADP
aijbe-975	439	3	accounting	accounting	NOUN
aijbe-975	439	4	,	,	PUNCT
aijbe-975	439	5	3(2	3(2	NUM
aijbe-975	439	6	)	)	PUNCT
aijbe-975	439	7	,	,	PUNCT
aijbe-975	439	8	77	77	NUM
aijbe-975	439	9	-	-	SYM
aijbe-975	439	10	101	101	NUM
aijbe-975	439	11	.	.	PUNCT
aijbe-975	440	1	yahaya	yahaya	PROPN
aijbe-975	440	2	,	,	PUNCT
aijbe-975	440	3	o.	o.	PROPN
aijbe-975	440	4	a.	a.	PROPN
aijbe-975	440	5	,	,	PUNCT
aijbe-975	440	6	ogwiji	ogwiji	PROPN
aijbe-975	440	7	,	,	PUNCT
aijbe-975	440	8	j.	j.	PROPN
aijbe-975	440	9	(	(	PUNCT
aijbe-975	440	10	2021	2021	NUM
aijbe-975	440	11	)	)	PUNCT
aijbe-975	440	12	.	.	PUNCT
aijbe-975	441	1	risk	risk	NOUN
aijbe-975	441	2	committee	committee	NOUN
aijbe-975	441	3	traits	trait	NOUN
aijbe-975	441	4	and	and	CCONJ
aijbe-975	441	5	profitability	profitability	NOUN
aijbe-975	441	6	of	of	ADP
aijbe-975	441	7	nigerian	nigerian	ADJ
aijbe-975	441	8	banking	banking	NOUN
aijbe-975	441	9	sector	sector	NOUN
aijbe-975	441	10	.	.	PUNCT
aijbe-975	442	1	in	in	ADP
aijbe-975	442	2	accounting	accounting	NOUN
aijbe-975	442	3	,	,	PUNCT
aijbe-975	442	4	finance	finance	NOUN
aijbe-975	442	5	and	and	CCONJ
aijbe-975	442	6	management	management	NOUN
aijbe-975	442	7	:	:	PUNCT
aijbe-975	442	8	texts	text	NOUN
aijbe-975	442	9	and	and	CCONJ
aijbe-975	442	10	applications	application	NOUN
aijbe-975	442	11	.	.	PUNCT
aijbe-975	443	1	https://doi.org/10.36555/almana.v5i1.1579	https://doi.org/10.36555/almana.v5i1.1579	PROPN
aijbe-975	443	2	https://doi.org/10.1007/s11294-011-9332-1	https://doi.org/10.1007/s11294-011-9332-1	PROPN
aijbe-975	443	3	https://www.cimaglobal.com/documents/	https://www.cimaglobal.com/documents/	ADV