id	sid	tid	token	lemma	pos
aijas-7	1	1	american	american	PROPN
aijas-7	1	2	international	international	PROPN
aijas-7	1	3	journal	journal	PROPN
aijas-7	1	4	of	of	ADP
aijas-7	1	5	agricultural	agricultural	ADJ
aijas-7	1	6	studies	study	NOUN
aijas-7	1	7	vol	vol	NOUN
aijas-7	1	8	.	.	PROPN
aijas-7	2	1	2	2	NUM
aijas-7	2	2	,	,	PUNCT
aijas-7	2	3	no	no	INTJ
aijas-7	2	4	.	.	NOUN
aijas-7	2	5	1	1	NUM
aijas-7	2	6	;	;	PUNCT
aijas-7	2	7	2019	2019	NUM
aijas-7	2	8	issn	issn	VERB
aijas-7	2	9	2641	2641	NUM
aijas-7	2	10	-	-	SYM
aijas-7	2	11	4155	4155	NUM
aijas-7	2	12	e	e	NOUN
aijas-7	2	13	-	-	PROPN
aijas-7	2	14	issn	issn	PROPN
aijas-7	2	15	2641	2641	NUM
aijas-7	2	16	-	-	PUNCT
aijas-7	2	17	418x	418x	NOUN
aijas-7	2	18	published	publish	VERB
aijas-7	2	19	by	by	ADP
aijas-7	2	20	american	american	ADJ
aijas-7	2	21	center	center	PROPN
aijas-7	2	22	of	of	ADP
aijas-7	2	23	science	science	NOUN
aijas-7	2	24	and	and	CCONJ
aijas-7	2	25	education	education	NOUN
aijas-7	2	26	,	,	PUNCT
aijas-7	2	27	usa	usa	PROPN
aijas-7	2	28	9	9	NUM
aijas-7	2	29	an	an	DET
aijas-7	2	30	assessment	assessment	NOUN
aijas-7	2	31	of	of	ADP
aijas-7	2	32	compliance	compliance	NOUN
aijas-7	2	33	with	with	ADP
aijas-7	2	34	disclosure	disclosure	NOUN
aijas-7	2	35	requirements	requirement	NOUN
aijas-7	2	36	of	of	ADP
aijas-7	2	37	ias	ias	PROPN
aijas-7	2	38	41	41	NUM
aijas-7	2	39	(	(	PUNCT
aijas-7	2	40	agriculture	agriculture	NOUN
aijas-7	2	41	)	)	PUNCT
aijas-7	2	42	by	by	ADP
aijas-7	2	43	listed	list	VERB
aijas-7	2	44	agricultural	agricultural	ADJ
aijas-7	2	45	firms	firm	NOUN
aijas-7	2	46	in	in	ADP
aijas-7	2	47	nigeria	nigeria	PROPN
aijas-7	2	48	nura	nura	PROPN
aijas-7	2	49	ibrahim	ibrahim	PROPN
aijas-7	2	50	busary	busary	PROPN
aijas-7	2	51	department	department	PROPN
aijas-7	2	52	umaru	umaru	PROPN
aijas-7	2	53	musa	musa	PROPN
aijas-7	2	54	yar’adua	yar’adua	PROPN
aijas-7	2	55	university	university	PROPN
aijas-7	2	56	katsina	katsina	PROPN
aijas-7	2	57	-	-	PUNCT
aijas-7	2	58	nigeria	nigeria	PROPN
aijas-7	2	59	shafi’u	shafi’u	PROPN
aijas-7	2	60	abubakar	abubakar	PROPN
aijas-7	2	61	kurfi	kurfi	VERB
aijas-7	2	62	department	department	PROPN
aijas-7	2	63	of	of	ADP
aijas-7	2	64	accounting	accounting	PROPN
aijas-7	2	65	umaru	umaru	PROPN
aijas-7	2	66	musa	musa	PROPN
aijas-7	2	67	yar’adua	yar’adua	PROPN
aijas-7	2	68	university	university	PROPN
aijas-7	2	69	katsina	katsina	PROPN
aijas-7	2	70	-	-	PUNCT
aijas-7	2	71	nigeria	nigeria	PROPN
aijas-7	2	72	e	e	NOUN
aijas-7	2	73	-	-	NOUN
aijas-7	2	74	mail	mail	NOUN
aijas-7	2	75	:	:	PUNCT
aijas-7	3	1	abubakarkurfishafiu@gmail.com	abubakarkurfishafiu@gmail.com	X
aijas-7	3	2	tel	tel	NOUN
aijas-7	3	3	:	:	PUNCT
aijas-7	3	4	+2348034810371	+2348034810371	ADP
aijas-7	3	5	abstract	abstract	ADJ
aijas-7	3	6	this	this	DET
aijas-7	3	7	study	study	NOUN
aijas-7	3	8	examined	examine	VERB
aijas-7	3	9	the	the	DET
aijas-7	3	10	extent	extent	NOUN
aijas-7	3	11	of	of	ADP
aijas-7	3	12	compliance	compliance	NOUN
aijas-7	3	13	with	with	ADP
aijas-7	3	14	disclosure	disclosure	NOUN
aijas-7	3	15	requirements	requirement	NOUN
aijas-7	3	16	of	of	ADP
aijas-7	3	17	ias	ias	PROPN
aijas-7	3	18	41	41	NUM
aijas-7	3	19	by	by	ADP
aijas-7	3	20	agricultural	agricultural	ADJ
aijas-7	3	21	companies	company	NOUN
aijas-7	3	22	listed	list	VERB
aijas-7	3	23	on	on	ADP
aijas-7	3	24	the	the	DET
aijas-7	3	25	nigerian	nigerian	ADJ
aijas-7	3	26	stock	stock	NOUN
aijas-7	3	27	exchange	exchange	PROPN
aijas-7	3	28	(	(	PUNCT
aijas-7	3	29	nse	nse	NOUN
aijas-7	3	30	)	)	PUNCT
aijas-7	3	31	for	for	ADP
aijas-7	3	32	the	the	DET
aijas-7	3	33	period	period	NOUN
aijas-7	3	34	of	of	ADP
aijas-7	3	35	5	5	NUM
aijas-7	3	36	years	year	NOUN
aijas-7	3	37	(	(	PUNCT
aijas-7	3	38	2013	2013	NUM
aijas-7	3	39	-	-	SYM
aijas-7	3	40	2017	2017	NUM
aijas-7	3	41	)	)	PUNCT
aijas-7	3	42	.	.	PUNCT
aijas-7	4	1	the	the	DET
aijas-7	4	2	data	datum	NOUN
aijas-7	4	3	for	for	ADP
aijas-7	4	4	the	the	DET
aijas-7	4	5	study	study	NOUN
aijas-7	4	6	were	be	AUX
aijas-7	4	7	obtained	obtain	VERB
aijas-7	4	8	from	from	ADP
aijas-7	4	9	the	the	DET
aijas-7	4	10	published	publish	VERB
aijas-7	4	11	financial	financial	ADJ
aijas-7	4	12	statements	statement	NOUN
aijas-7	4	13	of	of	ADP
aijas-7	4	14	the	the	DET
aijas-7	4	15	sampled	sample	VERB
aijas-7	4	16	firms	firm	NOUN
aijas-7	4	17	for	for	ADP
aijas-7	4	18	the	the	DET
aijas-7	4	19	period	period	NOUN
aijas-7	4	20	under	under	ADP
aijas-7	4	21	review	review	NOUN
aijas-7	4	22	from	from	ADP
aijas-7	4	23	which	which	PRON
aijas-7	4	24	a	a	DET
aijas-7	4	25	compliance	compliance	NOUN
aijas-7	4	26	index	index	NOUN
aijas-7	4	27	were	be	AUX
aijas-7	4	28	constructed	construct	VERB
aijas-7	4	29	,	,	PUNCT
aijas-7	4	30	the	the	DET
aijas-7	4	31	tools	tool	NOUN
aijas-7	4	32	for	for	ADP
aijas-7	4	33	analysis	analysis	NOUN
aijas-7	4	34	used	use	VERB
aijas-7	4	35	were	be	AUX
aijas-7	4	36	the	the	DET
aijas-7	4	37	qualitative	qualitative	NOUN
aijas-7	4	38	grading	grading	NOUN
aijas-7	4	39	using	use	VERB
aijas-7	4	40	a	a	DET
aijas-7	4	41	compliance	compliance	NOUN
aijas-7	4	42	index	index	NOUN
aijas-7	4	43	and	and	CCONJ
aijas-7	4	44	the	the	DET
aijas-7	4	45	one	one	NUM
aijas-7	4	46	way	way	NOUN
aijas-7	4	47	anova	anova	AUX
aijas-7	4	48	purposely	purposely	ADV
aijas-7	4	49	to	to	PART
aijas-7	4	50	test	test	VERB
aijas-7	4	51	the	the	DET
aijas-7	4	52	hypotheses	hypothesis	NOUN
aijas-7	4	53	proposed	propose	VERB
aijas-7	4	54	.	.	PUNCT
aijas-7	5	1	the	the	DET
aijas-7	5	2	study	study	NOUN
aijas-7	5	3	observed	observe	VERB
aijas-7	5	4	that	that	SCONJ
aijas-7	5	5	three	three	NUM
aijas-7	5	6	out	out	ADP
aijas-7	5	7	of	of	ADP
aijas-7	5	8	the	the	DET
aijas-7	5	9	four	four	NUM
aijas-7	5	10	companies	company	NOUN
aijas-7	5	11	achieved	achieve	VERB
aijas-7	5	12	more	more	ADJ
aijas-7	5	13	than	than	ADP
aijas-7	5	14	70	70	NUM
aijas-7	5	15	%	%	NOUN
aijas-7	5	16	with	with	ADP
aijas-7	5	17	overall	overall	ADJ
aijas-7	5	18	mean	mean	ADJ
aijas-7	5	19	scores	score	NOUN
aijas-7	5	20	of	of	ADP
aijas-7	5	21	76.02	76.02	NUM
aijas-7	5	22	%	%	NOUN
aijas-7	5	23	.	.	PUNCT
aijas-7	6	1	this	this	PRON
aijas-7	6	2	shows	show	VERB
aijas-7	6	3	that	that	SCONJ
aijas-7	6	4	majority	majority	NOUN
aijas-7	6	5	of	of	ADP
aijas-7	6	6	the	the	DET
aijas-7	6	7	agricultural	agricultural	ADJ
aijas-7	6	8	firms	firm	NOUN
aijas-7	6	9	in	in	ADP
aijas-7	6	10	nigeria	nigeria	PROPN
aijas-7	6	11	strongly	strongly	ADV
aijas-7	6	12	complied	comply	VERB
aijas-7	6	13	with	with	ADP
aijas-7	6	14	the	the	DET
aijas-7	6	15	disclosure	disclosure	NOUN
aijas-7	6	16	requirements	requirement	NOUN
aijas-7	6	17	of	of	ADP
aijas-7	6	18	ias	ias	PROPN
aijas-7	6	19	41	41	NUM
aijas-7	6	20	.	.	PUNCT
aijas-7	7	1	based	base	VERB
aijas-7	7	2	on	on	ADP
aijas-7	7	3	the	the	DET
aijas-7	7	4	findings	finding	NOUN
aijas-7	7	5	the	the	DET
aijas-7	7	6	study	study	NOUN
aijas-7	7	7	recommends	recommend	VERB
aijas-7	7	8	among	among	ADP
aijas-7	7	9	others	other	NOUN
aijas-7	7	10	that	that	SCONJ
aijas-7	7	11	firms	firm	NOUN
aijas-7	7	12	should	should	AUX
aijas-7	7	13	strive	strive	VERB
aijas-7	7	14	at	at	ADP
aijas-7	7	15	all	all	DET
aijas-7	7	16	times	time	NOUN
aijas-7	7	17	to	to	PART
aijas-7	7	18	comply	comply	VERB
aijas-7	7	19	with	with	ADP
aijas-7	7	20	all	all	DET
aijas-7	7	21	regulatory	regulatory	ADJ
aijas-7	7	22	and	and	CCONJ
aijas-7	7	23	statutory	statutory	ADJ
aijas-7	7	24	requirement	requirement	NOUN
aijas-7	7	25	in	in	ADP
aijas-7	7	26	the	the	DET
aijas-7	7	27	preparation	preparation	NOUN
aijas-7	7	28	and	and	CCONJ
aijas-7	7	29	presentation	presentation	NOUN
aijas-7	7	30	of	of	ADP
aijas-7	7	31	financial	financial	ADJ
aijas-7	7	32	statements	statement	NOUN
aijas-7	7	33	,	,	PUNCT
aijas-7	7	34	giving	give	VERB
aijas-7	7	35	the	the	DET
aijas-7	7	36	fact	fact	NOUN
aijas-7	7	37	that	that	SCONJ
aijas-7	7	38	it	it	PRON
aijas-7	7	39	is	be	AUX
aijas-7	7	40	a	a	DET
aijas-7	7	41	set	set	NOUN
aijas-7	7	42	of	of	ADP
aijas-7	7	43	documents	document	NOUN
aijas-7	7	44	that	that	PRON
aijas-7	7	45	prescribe	prescribe	VERB
aijas-7	7	46	the	the	DET
aijas-7	7	47	performance	performance	NOUN
aijas-7	7	48	of	of	ADP
aijas-7	7	49	the	the	DET
aijas-7	7	50	reporting	reporting	NOUN
aijas-7	7	51	entity	entity	NOUN
aijas-7	7	52	.	.	PUNCT
aijas-7	8	1	the	the	DET
aijas-7	8	2	financial	financial	ADJ
aijas-7	8	3	reporting	reporting	NOUN
aijas-7	8	4	council	council	PROPN
aijas-7	8	5	of	of	ADP
aijas-7	8	6	nigeria	nigeria	PROPN
aijas-7	8	7	should	should	AUX
aijas-7	8	8	publish	publish	VERB
aijas-7	8	9	annually	annually	ADV
aijas-7	8	10	the	the	DET
aijas-7	8	11	compliance	compliance	NOUN
aijas-7	8	12	status	status	NOUN
aijas-7	8	13	of	of	ADP
aijas-7	8	14	all	all	DET
aijas-7	8	15	listed	list	VERB
aijas-7	8	16	firms	firm	NOUN
aijas-7	8	17	in	in	ADP
aijas-7	8	18	nigeria	nigeria	PROPN
aijas-7	8	19	;	;	PUNCT
aijas-7	8	20	so	so	SCONJ
aijas-7	8	21	that	that	SCONJ
aijas-7	8	22	the	the	DET
aijas-7	8	23	compliance	compliance	NOUN
aijas-7	8	24	status	status	NOUN
aijas-7	8	25	of	of	ADP
aijas-7	8	26	every	every	DET
aijas-7	8	27	firm	firm	NOUN
aijas-7	8	28	will	will	AUX
aijas-7	8	29	become	become	VERB
aijas-7	8	30	known	known	ADJ
aijas-7	8	31	to	to	ADP
aijas-7	8	32	all	all	DET
aijas-7	8	33	interested	interested	ADJ
aijas-7	8	34	users	user	NOUN
aijas-7	8	35	of	of	ADP
aijas-7	8	36	financial	financial	ADJ
aijas-7	8	37	statements	statement	NOUN
aijas-7	8	38	;	;	PUNCT
aijas-7	8	39	and	and	CCONJ
aijas-7	8	40	also	also	ADV
aijas-7	8	41	the	the	DET
aijas-7	8	42	council	council	NOUN
aijas-7	8	43	should	should	AUX
aijas-7	8	44	urge	urge	VERB
aijas-7	8	45	external	external	ADJ
aijas-7	8	46	auditors	auditor	NOUN
aijas-7	8	47	of	of	ADP
aijas-7	8	48	firms	firm	NOUN
aijas-7	8	49	to	to	PART
aijas-7	8	50	ensure	ensure	VERB
aijas-7	8	51	that	that	SCONJ
aijas-7	8	52	their	their	PRON
aijas-7	8	53	clients	client	NOUN
aijas-7	8	54	are	be	AUX
aijas-7	8	55	complying	comply	VERB
aijas-7	8	56	with	with	ADP
aijas-7	8	57	the	the	DET
aijas-7	8	58	requirements	requirement	NOUN
aijas-7	8	59	of	of	ADP
aijas-7	8	60	iass	iass	NOUN
aijas-7	8	61	issued	issue	VERB
aijas-7	8	62	by	by	ADP
aijas-7	8	63	the	the	DET
aijas-7	8	64	international	international	ADJ
aijas-7	8	65	accounting	accounting	NOUN
aijas-7	8	66	standards	standard	NOUN
aijas-7	8	67	board	board	NOUN
aijas-7	8	68	(	(	PUNCT
aijas-7	8	69	iasb	iasb	PROPN
aijas-7	8	70	)	)	PUNCT
aijas-7	8	71	.	.	PUNCT
aijas-7	9	1	keywords	keyword	NOUN
aijas-7	9	2	:	:	PUNCT
aijas-7	9	3	agricultural	agricultural	ADJ
aijas-7	9	4	firms	firm	NOUN
aijas-7	9	5	,	,	PUNCT
aijas-7	9	6	compliance	compliance	NOUN
aijas-7	9	7	,	,	PUNCT
aijas-7	9	8	disclosure	disclosure	NOUN
aijas-7	9	9	,	,	PUNCT
aijas-7	9	10	nigeria	nigeria	PROPN
aijas-7	9	11	1	1	NUM
aijas-7	9	12	.	.	PUNCT
aijas-7	10	1	introduction	introduction	NOUN
aijas-7	10	2	agriculture	agriculture	NOUN
aijas-7	10	3	is	be	AUX
aijas-7	10	4	a	a	DET
aijas-7	10	5	major	major	ADJ
aijas-7	10	6	source	source	NOUN
aijas-7	10	7	of	of	ADP
aijas-7	10	8	livelihood	livelihood	NOUN
aijas-7	10	9	throughout	throughout	ADP
aijas-7	10	10	the	the	DET
aijas-7	10	11	world	world	NOUN
aijas-7	10	12	,	,	PUNCT
aijas-7	10	13	in	in	ADP
aijas-7	10	14	nigeria	nigeria	PROPN
aijas-7	10	15	in	in	ADP
aijas-7	10	16	has	have	AUX
aijas-7	10	17	over	over	ADP
aijas-7	10	18	the	the	DET
aijas-7	10	19	years	year	NOUN
aijas-7	10	20	been	be	AUX
aijas-7	10	21	largely	largely	ADV
aijas-7	10	22	a	a	DET
aijas-7	10	23	private	private	ADJ
aijas-7	10	24	indigenous	indigenous	ADJ
aijas-7	10	25	activity	activity	NOUN
aijas-7	10	26	in	in	ADP
aijas-7	10	27	spite	spite	NOUN
aijas-7	10	28	of	of	ADP
aijas-7	10	29	the	the	DET
aijas-7	10	30	recent	recent	ADJ
aijas-7	10	31	intensification	intensification	NOUN
aijas-7	10	32	of	of	ADP
aijas-7	10	33	interest	interest	NOUN
aijas-7	10	34	by	by	ADP
aijas-7	10	35	government	government	NOUN
aijas-7	10	36	in	in	ADP
aijas-7	10	37	the	the	DET
aijas-7	10	38	sector	sector	NOUN
aijas-7	10	39	and	and	CCONJ
aijas-7	10	40	its	its	PRON
aijas-7	10	41	official	official	ADJ
aijas-7	10	42	effort	effort	NOUN
aijas-7	10	43	to	to	PART
aijas-7	10	44	infuse	infuse	VERB
aijas-7	10	45	foreign	foreign	ADJ
aijas-7	10	46	private	private	ADJ
aijas-7	10	47	participation	participation	NOUN
aijas-7	10	48	.	.	PUNCT
aijas-7	11	1	agriculture	agriculture	NOUN
aijas-7	11	2	covers	cover	VERB
aijas-7	11	3	diverse	diverse	ADJ
aijas-7	11	4	range	range	NOUN
aijas-7	11	5	of	of	ADP
aijas-7	11	6	activities	activity	NOUN
aijas-7	11	7	;	;	PUNCT
aijas-7	11	8	these	these	PRON
aijas-7	11	9	include	include	VERB
aijas-7	11	10	raising	raise	VERB
aijas-7	11	11	livestock	livestock	NOUN
aijas-7	11	12	,	,	PUNCT
aijas-7	11	13	forestry	forestry	NOUN
aijas-7	11	14	,	,	PUNCT
aijas-7	11	15	annual	annual	ADJ
aijas-7	11	16	or	or	CCONJ
aijas-7	11	17	perennial	perennial	ADJ
aijas-7	11	18	cropping	cropping	NOUN
aijas-7	11	19	,	,	PUNCT
aijas-7	11	20	cultivating	cultivate	VERB
aijas-7	11	21	orchards	orchard	NOUN
aijas-7	11	22	and	and	CCONJ
aijas-7	11	23	plantations	plantation	NOUN
aijas-7	11	24	,	,	PUNCT
aijas-7	11	25	floriculture	floriculture	NOUN
aijas-7	11	26	,	,	PUNCT
aijas-7	11	27	aquaculture	aquaculture	NOUN
aijas-7	11	28	(	(	PUNCT
aijas-7	11	29	plus	plus	CCONJ
aijas-7	11	30	fish	fish	NOUN
aijas-7	11	31	farming	farming	NOUN
aijas-7	11	32	)	)	PUNCT
aijas-7	11	33	.	.	PUNCT
aijas-7	12	1	agricultural	agricultural	ADJ
aijas-7	12	2	activities	activity	NOUN
aijas-7	12	3	can	can	AUX
aijas-7	12	4	not	not	PART
aijas-7	12	5	be	be	AUX
aijas-7	12	6	detached	detach	VERB
aijas-7	12	7	from	from	ADP
aijas-7	12	8	the	the	DET
aijas-7	12	9	operational	operational	ADJ
aijas-7	12	10	processes	process	NOUN
aijas-7	12	11	that	that	PRON
aijas-7	12	12	comprise	comprise	VERB
aijas-7	12	13	the	the	DET
aijas-7	12	14	purchasing	purchasing	NOUN
aijas-7	12	15	,	,	PUNCT
aijas-7	12	16	transformation	transformation	NOUN
aijas-7	12	17	,	,	PUNCT
aijas-7	12	18	harvesting	harvesting	NOUN
aijas-7	12	19	and	and	CCONJ
aijas-7	12	20	the	the	DET
aijas-7	12	21	associated	associated	ADJ
aijas-7	12	22	sale	sale	NOUN
aijas-7	12	23	of	of	ADP
aijas-7	12	24	produce	produce	NOUN
aijas-7	12	25	or	or	CCONJ
aijas-7	12	26	offspring	offspring	NOUN
aijas-7	12	27	(	(	PUNCT
aijas-7	12	28	biljon	biljon	NOUN
aijas-7	12	29	,	,	PUNCT
aijas-7	12	30	2016	2016	NUM
aijas-7	12	31	)	)	PUNCT
aijas-7	12	32	.	.	PUNCT
aijas-7	13	1	these	these	DET
aijas-7	13	2	operational	operational	ADJ
aijas-7	13	3	processes	process	NOUN
aijas-7	13	4	are	be	AUX
aijas-7	13	5	recorded	record	VERB
aijas-7	13	6	and	and	CCONJ
aijas-7	13	7	valued	value	VERB
aijas-7	13	8	to	to	PART
aijas-7	13	9	allow	allow	VERB
aijas-7	13	10	agriculturalists	agriculturalist	NOUN
aijas-7	13	11	to	to	PART
aijas-7	13	12	control	control	VERB
aijas-7	13	13	budgets	budget	NOUN
aijas-7	13	14	,	,	PUNCT
aijas-7	13	15	increase	increase	VERB
aijas-7	13	16	production	production	NOUN
aijas-7	13	17	,	,	PUNCT
aijas-7	13	18	and	and	CCONJ
aijas-7	13	19	meet	meet	VERB
aijas-7	13	20	financial	financial	ADJ
aijas-7	13	21	obligations	obligation	NOUN
aijas-7	13	22	and	and	CCONJ
aijas-7	13	23	drive	drive	VERB
aijas-7	13	24	profits	profit	NOUN
aijas-7	13	25	(	(	PUNCT
aijas-7	13	26	bayboltaeva	bayboltaeva	PROPN
aijas-7	13	27	,	,	PUNCT
aijas-7	13	28	makulova	makulova	PROPN
aijas-7	13	29	,	,	PUNCT
aijas-7	13	30	abaeva	abaeva	PROPN
aijas-7	13	31	,	,	PUNCT
aijas-7	13	32	alibekova	alibekova	PROPN
aijas-7	13	33	&	&	CCONJ
aijas-7	13	34	bolysbayeva	bolysbayeva	PROPN
aijas-7	13	35	.	.	PROPN
aijas-7	13	36	2015	2015	NUM
aijas-7	13	37	)	)	PUNCT
aijas-7	13	38	.	.	PUNCT
aijas-7	14	1	to	to	PART
aijas-7	14	2	allow	allow	VERB
aijas-7	14	3	agriculturalists	agriculturalist	NOUN
aijas-7	14	4	and	and	CCONJ
aijas-7	14	5	other	other	ADJ
aijas-7	14	6	users	user	NOUN
aijas-7	14	7	a	a	DET
aijas-7	14	8	comparative	comparative	ADJ
aijas-7	14	9	review	review	NOUN
aijas-7	14	10	and	and	CCONJ
aijas-7	14	11	analysis	analysis	NOUN
aijas-7	14	12	of	of	ADP
aijas-7	14	13	the	the	DET
aijas-7	14	14	financial	financial	ADJ
aijas-7	14	15	results	result	NOUN
aijas-7	14	16	,	,	PUNCT
aijas-7	14	17	a	a	DET
aijas-7	14	18	uniform	uniform	ADJ
aijas-7	14	19	criterion	criterion	NOUN
aijas-7	14	20	on	on	ADP
aijas-7	14	21	how	how	SCONJ
aijas-7	14	22	to	to	PART
aijas-7	14	23	record	record	VERB
aijas-7	14	24	and	and	CCONJ
aijas-7	14	25	report	report	VERB
aijas-7	14	26	on	on	ADP
aijas-7	14	27	the	the	DET
aijas-7	14	28	operational	operational	ADJ
aijas-7	14	29	activities	activity	NOUN
aijas-7	14	30	should	should	AUX
aijas-7	14	31	exist	exist	VERB
aijas-7	14	32	(	(	PUNCT
aijas-7	14	33	baigrie	baigrie	ADJ
aijas-7	14	34	,	,	PUNCT
aijas-7	14	35	2014	2014	NUM
aijas-7	14	36	)	)	PUNCT
aijas-7	14	37	.	.	PUNCT
aijas-7	15	1	accounting	accounting	NOUN
aijas-7	15	2	standards	standard	NOUN
aijas-7	15	3	were	be	AUX
aijas-7	15	4	developed	develop	VERB
aijas-7	15	5	to	to	PART
aijas-7	15	6	detail	detail	VERB
aijas-7	15	7	the	the	DET
aijas-7	15	8	requirements	requirement	NOUN
aijas-7	15	9	of	of	ADP
aijas-7	15	10	how	how	SCONJ
aijas-7	15	11	and	and	CCONJ
aijas-7	15	12	when	when	SCONJ
aijas-7	15	13	transactions	transaction	NOUN
aijas-7	15	14	should	should	AUX
aijas-7	15	15	be	be	AUX
aijas-7	15	16	recorded	record	VERB
aijas-7	15	17	(	(	PUNCT
aijas-7	15	18	vukmirovic	vukmirovic	PROPN
aijas-7	15	19	,	,	PUNCT
aijas-7	15	20	arsenovic	arsenovic	ADJ
aijas-7	15	21	,	,	PUNCT
aijas-7	15	22	lalic	lalic	PROPN
aijas-7	15	23	&	&	CCONJ
aijas-7	15	24	milovanovic	milovanovic	PROPN
aijas-7	15	25	,	,	PUNCT
aijas-7	15	26	2012	2012	NUM
aijas-7	15	27	)	)	PUNCT
aijas-7	15	28	.	.	PUNCT
aijas-7	16	1	the	the	DET
aijas-7	16	2	recording	recording	NOUN
aijas-7	16	3	of	of	ADP
aijas-7	16	4	these	these	DET
aijas-7	16	5	transactions	transaction	NOUN
aijas-7	16	6	and	and	CCONJ
aijas-7	16	7	the	the	DET
aijas-7	16	8	reporting	reporting	NOUN
aijas-7	16	9	thereon	thereon	NOUN
aijas-7	16	10	is	be	AUX
aijas-7	16	11	regarded	regard	VERB
aijas-7	16	12	as	as	ADP
aijas-7	16	13	financial	financial	ADJ
aijas-7	16	14	accounting	accounting	NOUN
aijas-7	16	15	.	.	PUNCT
aijas-7	17	1	deegan	deegan	PROPN
aijas-7	17	2	and	and	CCONJ
aijas-7	17	3	unerman	unerman	PROPN
aijas-7	17	4	(	(	PUNCT
aijas-7	17	5	2011	2011	NUM
aijas-7	17	6	)	)	PUNCT
aijas-7	17	7	define	define	VERB
aijas-7	17	8	financial	financial	ADJ
aijas-7	17	9	accounting	accounting	NOUN
aijas-7	17	10	as	as	ADP
aijas-7	17	11	a	a	DET
aijas-7	17	12	‘	'	PUNCT
aijas-7	17	13	process	process	NOUN
aijas-7	17	14	involving	involve	VERB
aijas-7	17	15	the	the	DET
aijas-7	17	16	collection	collection	NOUN
aijas-7	17	17	and	and	CCONJ
aijas-7	17	18	processing	processing	NOUN
aijas-7	17	19	of	of	ADP
aijas-7	17	20	financial	financial	ADJ
aijas-7	17	21	information	information	NOUN
aijas-7	17	22	to	to	PART
aijas-7	17	23	assist	assist	VERB
aijas-7	17	24	in	in	ADP
aijas-7	17	25	the	the	DET
aijas-7	17	26	making	make	VERB
aijas-7	17	27	various	various	ADJ
aijas-7	17	28	decisions	decision	NOUN
aijas-7	17	29	by	by	ADP
aijas-7	17	30	many	many	ADJ
aijas-7	17	31	parties	party	NOUN
aijas-7	17	32	internal	internal	ADJ
aijas-7	17	33	and	and	CCONJ
aijas-7	17	34	external	external	ADJ
aijas-7	17	35	to	to	ADP
aijas-7	17	36	the	the	DET
aijas-7	17	37	organisation	organisation	NOUN
aijas-7	17	38	’	'	PUNCT
aijas-7	17	39	.	.	PUNCT
aijas-7	18	1	their	their	PRON
aijas-7	18	2	definition	definition	NOUN
aijas-7	18	3	refers	refer	VERB
aijas-7	18	4	to	to	ADP
aijas-7	18	5	the	the	DET
aijas-7	18	6	investors	investor	NOUN
aijas-7	18	7	,	,	PUNCT
aijas-7	18	8	suppliers	supplier	NOUN
aijas-7	18	9	,	,	PUNCT
aijas-7	18	10	lenders	lender	NOUN
aijas-7	18	11	,	,	PUNCT
aijas-7	18	12	employees	employee	NOUN
aijas-7	18	13	,	,	PUNCT
aijas-7	18	14	government	government	NOUN
aijas-7	18	15	,	,	PUNCT
aijas-7	18	16	customers	customer	NOUN
aijas-7	18	17	and	and	CCONJ
aijas-7	18	18	the	the	DET
aijas-7	18	19	community	community	NOUN
aijas-7	18	20	as	as	ADP
aijas-7	18	21	parties	party	NOUN
aijas-7	18	22	interested	interested	ADJ
aijas-7	18	23	in	in	ADP
aijas-7	18	24	the	the	DET
aijas-7	18	25	business	business	NOUN
aijas-7	18	26	operations	operation	NOUN
aijas-7	18	27	.	.	PUNCT
aijas-7	19	1	consistency	consistency	NOUN
aijas-7	19	2	http://www.acseusa.org/journal/index.php/aijas	http://www.acseusa.org/journal/index.php/aijas	PROPN
aijas-7	19	3	mailto:abubakarkurfishafiu@gmail.com	mailto:abubakarkurfishafiu@gmail.com	PROPN
aijas-7	20	1	http://en.wikipedia.org/wiki/international_accounting_standards_board	http://en.wikipedia.org/wiki/international_accounting_standards_board	PROPN
aijas-7	21	1	http://en.wikipedia.org/wiki/international_accounting_standards_board	http://en.wikipedia.org/wiki/international_accounting_standards_board	PROPN
aijas-7	21	2	www.acseusa.org/journal/index.php/aijas	www.acseusa.org/journal/index.php/aijas	PROPN
aijas-7	21	3	american	american	PROPN
aijas-7	21	4	international	international	PROPN
aijas-7	21	5	journal	journal	PROPN
aijas-7	21	6	of	of	ADP
aijas-7	21	7	agricultural	agricultural	ADJ
aijas-7	21	8	studies	study	NOUN
aijas-7	21	9	vol	vol	NOUN
aijas-7	21	10	.	.	PROPN
aijas-7	22	1	2	2	NUM
aijas-7	22	2	,	,	PUNCT
aijas-7	22	3	no	no	INTJ
aijas-7	22	4	.	.	NOUN
aijas-7	22	5	1	1	NUM
aijas-7	22	6	;	;	PUNCT
aijas-7	22	7	2019	2019	NUM
aijas-7	22	8	10	10	NUM
aijas-7	22	9	in	in	ADP
aijas-7	22	10	the	the	DET
aijas-7	22	11	financial	financial	ADJ
aijas-7	22	12	reporting	reporting	NOUN
aijas-7	22	13	processes	process	NOUN
aijas-7	22	14	of	of	ADP
aijas-7	22	15	organisations	organisation	NOUN
aijas-7	22	16	,	,	PUNCT
aijas-7	22	17	supported	support	VERB
aijas-7	22	18	by	by	ADP
aijas-7	22	19	a	a	DET
aijas-7	22	20	uniform	uniform	ADJ
aijas-7	22	21	valuation	valuation	NOUN
aijas-7	22	22	and	and	CCONJ
aijas-7	22	23	disclosure	disclosure	NOUN
aijas-7	22	24	technique	technique	NOUN
aijas-7	22	25	will	will	AUX
aijas-7	22	26	ensure	ensure	VERB
aijas-7	22	27	that	that	SCONJ
aijas-7	22	28	financial	financial	ADJ
aijas-7	22	29	information	information	NOUN
aijas-7	22	30	can	can	AUX
aijas-7	22	31	be	be	AUX
aijas-7	22	32	compared	compare	VERB
aijas-7	22	33	with	with	ADP
aijas-7	22	34	that	that	PRON
aijas-7	22	35	of	of	ADP
aijas-7	22	36	other	other	ADJ
aijas-7	22	37	organisations	organisation	NOUN
aijas-7	22	38	(	(	PUNCT
aijas-7	22	39	gonçalves	gonçalves	PROPN
aijas-7	22	40	&	&	CCONJ
aijas-7	22	41	lopes	lopes	PROPN
aijas-7	22	42	,	,	PUNCT
aijas-7	22	43	2015	2015	NUM
aijas-7	22	44	)	)	PUNCT
aijas-7	22	45	.	.	PUNCT
aijas-7	23	1	the	the	DET
aijas-7	23	2	harmonization	harmonization	NOUN
aijas-7	23	3	of	of	ADP
aijas-7	23	4	financial	financial	ADJ
aijas-7	23	5	reporting	reporting	NOUN
aijas-7	23	6	therefore	therefore	ADV
aijas-7	23	7	enhances	enhance	VERB
aijas-7	23	8	comparability	comparability	NOUN
aijas-7	23	9	of	of	ADP
aijas-7	23	10	financial	financial	ADJ
aijas-7	23	11	information	information	NOUN
aijas-7	23	12	as	as	SCONJ
aijas-7	23	13	the	the	DET
aijas-7	23	14	degree	degree	NOUN
aijas-7	23	15	of	of	ADP
aijas-7	23	16	variation	variation	NOUN
aijas-7	23	17	of	of	ADP
aijas-7	23	18	information	information	NOUN
aijas-7	23	19	is	be	AUX
aijas-7	23	20	restricted	restrict	VERB
aijas-7	23	21	(	(	PUNCT
aijas-7	23	22	deegan	deegan	PROPN
aijas-7	23	23	&	&	CCONJ
aijas-7	23	24	unerman	unerman	PROPN
aijas-7	23	25	,	,	PUNCT
aijas-7	23	26	2011	2011	NUM
aijas-7	23	27	)	)	PUNCT
aijas-7	23	28	.	.	PUNCT
aijas-7	24	1	a	a	DET
aijas-7	24	2	number	number	NOUN
aijas-7	24	3	of	of	ADP
aijas-7	24	4	accounting	accounting	NOUN
aijas-7	24	5	standards	standard	NOUN
aijas-7	24	6	have	have	AUX
aijas-7	24	7	been	be	AUX
aijas-7	24	8	developed	develop	VERB
aijas-7	24	9	as	as	ADP
aijas-7	24	10	the	the	DET
aijas-7	24	11	required	require	VERB
aijas-7	24	12	criterion	criterion	NOUN
aijas-7	24	13	to	to	PART
aijas-7	24	14	record	record	VERB
aijas-7	24	15	agricultural	agricultural	ADJ
aijas-7	24	16	activities	activity	NOUN
aijas-7	24	17	and	and	CCONJ
aijas-7	24	18	to	to	PART
aijas-7	24	19	provide	provide	VERB
aijas-7	24	20	fairly	fairly	ADV
aijas-7	24	21	presented	present	VERB
aijas-7	24	22	results	result	NOUN
aijas-7	24	23	to	to	ADP
aijas-7	24	24	the	the	DET
aijas-7	24	25	financial	financial	ADJ
aijas-7	24	26	statement	statement	NOUN
aijas-7	24	27	users	user	NOUN
aijas-7	24	28	.	.	PUNCT
aijas-7	25	1	the	the	DET
aijas-7	25	2	international	international	ADJ
aijas-7	25	3	accounting	accounting	NOUN
aijas-7	25	4	standard	standard	PROPN
aijas-7	25	5	(	(	PUNCT
aijas-7	25	6	ias	ias	PROPN
aijas-7	25	7	)	)	PUNCT
aijas-7	25	8	41	41	NUM
aijas-7	25	9	prescribe	prescribe	NOUN
aijas-7	25	10	the	the	DET
aijas-7	25	11	accounting	accounting	NOUN
aijas-7	25	12	treatment	treatment	NOUN
aijas-7	25	13	to	to	PART
aijas-7	25	14	record	record	VERB
aijas-7	25	15	the	the	DET
aijas-7	25	16	initial	initial	ADJ
aijas-7	25	17	purchase	purchase	NOUN
aijas-7	25	18	of	of	ADP
aijas-7	25	19	the	the	DET
aijas-7	25	20	biological	biological	ADJ
aijas-7	25	21	assets	asset	NOUN
aijas-7	25	22	,	,	PUNCT
aijas-7	25	23	to	to	PART
aijas-7	25	24	account	account	VERB
aijas-7	25	25	for	for	ADP
aijas-7	25	26	the	the	DET
aijas-7	25	27	biological	biological	ADJ
aijas-7	25	28	transformation	transformation	NOUN
aijas-7	25	29	,	,	PUNCT
aijas-7	25	30	to	to	PART
aijas-7	25	31	value	value	VERB
aijas-7	25	32	and	and	CCONJ
aijas-7	25	33	report	report	VERB
aijas-7	25	34	on	on	ADP
aijas-7	25	35	the	the	DET
aijas-7	25	36	biological	biological	ADJ
aijas-7	25	37	assets	asset	NOUN
aijas-7	25	38	and	and	CCONJ
aijas-7	25	39	to	to	PART
aijas-7	25	40	derecognise	derecognise	VERB
aijas-7	25	41	the	the	DET
aijas-7	25	42	assets	asset	NOUN
aijas-7	25	43	at	at	ADP
aijas-7	25	44	the	the	DET
aijas-7	25	45	point	point	NOUN
aijas-7	25	46	of	of	ADP
aijas-7	25	47	harvest	harvest	NOUN
aijas-7	25	48	when	when	SCONJ
aijas-7	25	49	the	the	DET
aijas-7	25	50	inventory	inventory	NOUN
aijas-7	25	51	is	be	AUX
aijas-7	25	52	recognised	recognise	VERB
aijas-7	25	53	(	(	PUNCT
aijas-7	25	54	iasb	iasb	NOUN
aijas-7	25	55	,	,	PUNCT
aijas-7	25	56	2013	2013	NUM
aijas-7	25	57	)	)	PUNCT
aijas-7	25	58	.	.	PUNCT
aijas-7	26	1	it	it	PRON
aijas-7	26	2	was	be	AUX
aijas-7	26	3	issued	issue	VERB
aijas-7	26	4	in	in	ADP
aijas-7	26	5	2001	2001	NUM
aijas-7	26	6	and	and	CCONJ
aijas-7	26	7	is	be	AUX
aijas-7	26	8	applicable	applicable	ADJ
aijas-7	26	9	to	to	ADP
aijas-7	26	10	entities	entity	NOUN
aijas-7	26	11	engaged	engage	VERB
aijas-7	26	12	in	in	ADP
aijas-7	26	13	agricultural	agricultural	ADJ
aijas-7	26	14	activities	activity	NOUN
aijas-7	26	15	for	for	ADP
aijas-7	26	16	periods	period	NOUN
aijas-7	26	17	beginning	begin	VERB
aijas-7	26	18	on	on	ADP
aijas-7	26	19	or	or	CCONJ
aijas-7	26	20	after	after	ADP
aijas-7	26	21	1st	1st	PROPN
aijas-7	26	22	january	january	PROPN
aijas-7	26	23	,	,	PUNCT
aijas-7	26	24	2003	2003	NUM
aijas-7	26	25	the	the	DET
aijas-7	26	26	objective	objective	NOUN
aijas-7	26	27	of	of	ADP
aijas-7	26	28	this	this	DET
aijas-7	26	29	study	study	NOUN
aijas-7	26	30	is	be	AUX
aijas-7	26	31	to	to	PART
aijas-7	26	32	determine	determine	VERB
aijas-7	26	33	whether	whether	SCONJ
aijas-7	26	34	listed	list	VERB
aijas-7	26	35	agricultural	agricultural	ADJ
aijas-7	26	36	firms	firm	NOUN
aijas-7	26	37	in	in	ADP
aijas-7	26	38	nigeria	nigeria	PROPN
aijas-7	26	39	have	have	AUX
aijas-7	26	40	complied	comply	VERB
aijas-7	26	41	with	with	ADP
aijas-7	26	42	disclosure	disclosure	NOUN
aijas-7	26	43	requirement	requirement	NOUN
aijas-7	26	44	of	of	ADP
aijas-7	26	45	ias	ias	PROPN
aijas-7	26	46	41	41	NUM
aijas-7	26	47	in	in	ADP
aijas-7	26	48	financial	financial	ADJ
aijas-7	26	49	reporting	reporting	NOUN
aijas-7	26	50	framework	framework	NOUN
aijas-7	26	51	;	;	PUNCT
aijas-7	26	52	and	and	CCONJ
aijas-7	26	53	to	to	PART
aijas-7	26	54	determine	determine	VERB
aijas-7	26	55	the	the	DET
aijas-7	26	56	level	level	NOUN
aijas-7	26	57	of	of	ADP
aijas-7	26	58	the	the	DET
aijas-7	26	59	compliance	compliance	NOUN
aijas-7	26	60	.	.	PUNCT
aijas-7	27	1	in	in	ADP
aijas-7	27	2	the	the	DET
aijas-7	27	3	light	light	NOUN
aijas-7	27	4	of	of	ADP
aijas-7	27	5	the	the	DET
aijas-7	27	6	above	above	ADJ
aijas-7	27	7	;	;	PUNCT
aijas-7	27	8	the	the	DET
aijas-7	27	9	following	follow	VERB
aijas-7	27	10	hypotheses	hypothesis	NOUN
aijas-7	27	11	were	be	AUX
aijas-7	27	12	tested	test	VERB
aijas-7	27	13	:	:	PUNCT
aijas-7	27	14	h01	h01	NOUN
aijas-7	27	15	:	:	PUNCT
aijas-7	27	16	agricultural	agricultural	ADJ
aijas-7	27	17	firms	firm	NOUN
aijas-7	27	18	in	in	ADP
aijas-7	27	19	nigeria	nigeria	PROPN
aijas-7	27	20	have	have	AUX
aijas-7	27	21	not	not	PART
aijas-7	27	22	complied	comply	VERB
aijas-7	27	23	with	with	ADP
aijas-7	27	24	the	the	DET
aijas-7	27	25	disclosure	disclosure	NOUN
aijas-7	27	26	requirement	requirement	NOUN
aijas-7	27	27	of	of	ADP
aijas-7	27	28	ias	ias	PROPN
aijas-7	27	29	41	41	NUM
aijas-7	27	30	in	in	ADP
aijas-7	27	31	financial	financial	ADJ
aijas-7	27	32	reporting	reporting	NOUN
aijas-7	27	33	framework	framework	NOUN
aijas-7	27	34	.	.	PUNCT
aijas-7	28	1	h02	h02	NOUN
aijas-7	28	2	:	:	PUNCT
aijas-7	28	3	there	there	PRON
aijas-7	28	4	is	be	VERB
aijas-7	28	5	no	no	DET
aijas-7	28	6	significant	significant	ADJ
aijas-7	28	7	difference	difference	NOUN
aijas-7	28	8	in	in	ADP
aijas-7	28	9	the	the	DET
aijas-7	28	10	level	level	NOUN
aijas-7	28	11	of	of	ADP
aijas-7	28	12	compliance	compliance	NOUN
aijas-7	28	13	with	with	ADP
aijas-7	28	14	the	the	DET
aijas-7	28	15	requirements	requirement	NOUN
aijas-7	28	16	of	of	ADP
aijas-7	28	17	ias	ias	PROPN
aijas-7	28	18	41	41	NUM
aijas-7	28	19	among	among	ADP
aijas-7	28	20	listed	list	VERB
aijas-7	28	21	agricultural	agricultural	ADJ
aijas-7	28	22	firms	firm	NOUN
aijas-7	28	23	.	.	PUNCT
aijas-7	29	1	2	2	X
aijas-7	29	2	.	.	X
aijas-7	29	3	literature	literature	NOUN
aijas-7	29	4	review	review	PROPN
aijas-7	29	5	accounting	accounting	NOUN
aijas-7	29	6	standard	standard	NOUN
aijas-7	29	7	is	be	AUX
aijas-7	29	8	defined	define	VERB
aijas-7	29	9	by	by	ADP
aijas-7	29	10	yahaya	yahaya	NOUN
aijas-7	29	11	(	(	PUNCT
aijas-7	29	12	2011	2011	NUM
aijas-7	29	13	)	)	PUNCT
aijas-7	29	14	as	as	ADP
aijas-7	29	15	an	an	DET
aijas-7	29	16	information	information	NOUN
aijas-7	29	17	system	system	NOUN
aijas-7	29	18	through	through	ADP
aijas-7	29	19	which	which	PRON
aijas-7	29	20	financial	financial	ADJ
aijas-7	29	21	and	and	CCONJ
aijas-7	29	22	monetized	monetize	VERB
aijas-7	29	23	information	information	NOUN
aijas-7	29	24	is	be	AUX
aijas-7	29	25	generated	generate	VERB
aijas-7	29	26	for	for	ADP
aijas-7	29	27	economic	economic	ADJ
aijas-7	29	28	,	,	PUNCT
aijas-7	29	29	social	social	ADJ
aijas-7	29	30	and	and	CCONJ
aijas-7	29	31	political	political	ADJ
aijas-7	29	32	decisions	decision	NOUN
aijas-7	29	33	.	.	PUNCT
aijas-7	30	1	they	they	PRON
aijas-7	30	2	are	be	AUX
aijas-7	30	3	documents	document	NOUN
aijas-7	30	4	developed	develop	VERB
aijas-7	30	5	by	by	ADP
aijas-7	30	6	standard	standard	ADJ
aijas-7	30	7	setting	set	VERB
aijas-7	30	8	bodies	body	NOUN
aijas-7	30	9	locally	locally	ADV
aijas-7	30	10	and	and	CCONJ
aijas-7	30	11	internationally	internationally	ADV
aijas-7	30	12	to	to	PART
aijas-7	30	13	ensure	ensure	VERB
aijas-7	30	14	a	a	DET
aijas-7	30	15	high	high	ADJ
aijas-7	30	16	degree	degree	NOUN
aijas-7	30	17	of	of	ADP
aijas-7	30	18	standardization	standardization	NOUN
aijas-7	30	19	,	,	PUNCT
aijas-7	30	20	uniformity	uniformity	NOUN
aijas-7	30	21	and	and	CCONJ
aijas-7	30	22	comparability	comparability	NOUN
aijas-7	30	23	in	in	ADP
aijas-7	30	24	published	publish	VERB
aijas-7	30	25	financial	financial	ADJ
aijas-7	30	26	statements	statement	NOUN
aijas-7	30	27	.	.	PUNCT
aijas-7	31	1	they	they	PRON
aijas-7	31	2	have	have	AUX
aijas-7	31	3	proved	prove	VERB
aijas-7	31	4	to	to	PART
aijas-7	31	5	be	be	AUX
aijas-7	31	6	effective	effective	ADJ
aijas-7	31	7	in	in	ADP
aijas-7	31	8	providing	provide	VERB
aijas-7	31	9	necessary	necessary	ADJ
aijas-7	31	10	guides	guide	NOUN
aijas-7	31	11	on	on	ADP
aijas-7	31	12	how	how	SCONJ
aijas-7	31	13	accounting	accounting	NOUN
aijas-7	31	14	information	information	NOUN
aijas-7	31	15	should	should	AUX
aijas-7	31	16	be	be	AUX
aijas-7	31	17	prepared	prepare	VERB
aijas-7	31	18	and	and	CCONJ
aijas-7	31	19	presented	present	VERB
aijas-7	31	20	in	in	ADP
aijas-7	31	21	order	order	NOUN
aijas-7	31	22	to	to	PART
aijas-7	31	23	enhance	enhance	VERB
aijas-7	31	24	the	the	DET
aijas-7	31	25	value	value	NOUN
aijas-7	31	26	of	of	ADP
aijas-7	31	27	its	its	PRON
aijas-7	31	28	contents	content	NOUN
aijas-7	31	29	and	and	CCONJ
aijas-7	31	30	facilitate	facilitate	VERB
aijas-7	31	31	its	its	PRON
aijas-7	31	32	thorough	thorough	ADJ
aijas-7	31	33	understanding	understanding	NOUN
aijas-7	31	34	.	.	PUNCT
aijas-7	32	1	the	the	DET
aijas-7	32	2	quality	quality	NOUN
aijas-7	32	3	of	of	ADP
aijas-7	32	4	financial	financial	ADJ
aijas-7	32	5	information	information	NOUN
aijas-7	32	6	according	accord	VERB
aijas-7	32	7	to	to	ADP
aijas-7	32	8	kothari	kothari	PROPN
aijas-7	32	9	(	(	PUNCT
aijas-7	32	10	2000	2000	NUM
aijas-7	32	11	)	)	PUNCT
aijas-7	32	12	is	be	AUX
aijas-7	32	13	a	a	DET
aijas-7	32	14	function	function	NOUN
aijas-7	32	15	of	of	ADP
aijas-7	32	16	both	both	CCONJ
aijas-7	32	17	the	the	DET
aijas-7	32	18	quality	quality	NOUN
aijas-7	32	19	of	of	ADP
aijas-7	32	20	accounting	accounting	NOUN
aijas-7	32	21	standards	standard	NOUN
aijas-7	32	22	and	and	CCONJ
aijas-7	32	23	the	the	DET
aijas-7	32	24	regulatory	regulatory	ADJ
aijas-7	32	25	enforcement	enforcement	NOUN
aijas-7	32	26	or	or	CCONJ
aijas-7	32	27	corporate	corporate	ADJ
aijas-7	32	28	application	application	NOUN
aijas-7	32	29	of	of	ADP
aijas-7	32	30	the	the	DET
aijas-7	32	31	standards	standard	NOUN
aijas-7	32	32	.	.	PUNCT
aijas-7	33	1	absence	absence	NOUN
aijas-7	33	2	of	of	ADP
aijas-7	33	3	adequate	adequate	ADJ
aijas-7	33	4	enforcement	enforcement	NOUN
aijas-7	33	5	,	,	PUNCT
aijas-7	33	6	therefore	therefore	ADV
aijas-7	33	7	,	,	PUNCT
aijas-7	33	8	renders	render	VERB
aijas-7	33	9	the	the	DET
aijas-7	33	10	best	good	ADJ
aijas-7	33	11	accounting	accounting	NOUN
aijas-7	33	12	standards	standard	NOUN
aijas-7	33	13	useless	useless	ADJ
aijas-7	33	14	,	,	PUNCT
aijas-7	33	15	ineffective	ineffective	ADJ
aijas-7	33	16	and	and	CCONJ
aijas-7	33	17	inconsequential	inconsequential	ADJ
aijas-7	33	18	.	.	PUNCT
aijas-7	34	1	in	in	ADP
aijas-7	34	2	nigeria	nigeria	PROPN
aijas-7	34	3	,	,	PUNCT
aijas-7	34	4	until	until	ADP
aijas-7	34	5	2003	2003	NUM
aijas-7	34	6	when	when	SCONJ
aijas-7	34	7	the	the	DET
aijas-7	34	8	nigerian	nigerian	ADJ
aijas-7	34	9	accounting	accounting	NOUN
aijas-7	34	10	standards	standards	PROPN
aijas-7	34	11	board	board	NOUN
aijas-7	34	12	(	(	PUNCT
aijas-7	34	13	nasb	nasb	NOUN
aijas-7	34	14	)	)	PUNCT
aijas-7	34	15	act	act	NOUN
aijas-7	34	16	was	be	AUX
aijas-7	34	17	enacted	enact	VERB
aijas-7	34	18	,	,	PUNCT
aijas-7	34	19	now	now	ADV
aijas-7	34	20	financial	financial	ADJ
aijas-7	34	21	reporting	reporting	NOUN
aijas-7	34	22	council	council	PROPN
aijas-7	34	23	of	of	ADP
aijas-7	34	24	nigeria	nigeria	PROPN
aijas-7	34	25	act	act	PROPN
aijas-7	34	26	,	,	PUNCT
aijas-7	34	27	2011	2011	NUM
aijas-7	34	28	makes	make	VERB
aijas-7	34	29	it	it	PRON
aijas-7	34	30	mandatory	mandatory	ADJ
aijas-7	34	31	for	for	ADP
aijas-7	34	32	accountants	accountant	NOUN
aijas-7	34	33	preparing	prepare	VERB
aijas-7	34	34	corporate	corporate	ADJ
aijas-7	34	35	reports	report	NOUN
aijas-7	34	36	to	to	PART
aijas-7	34	37	adhere	adhere	VERB
aijas-7	34	38	strictly	strictly	ADV
aijas-7	34	39	to	to	ADP
aijas-7	34	40	the	the	DET
aijas-7	34	41	provisions	provision	NOUN
aijas-7	34	42	of	of	ADP
aijas-7	34	43	all	all	DET
aijas-7	34	44	issued	issue	VERB
aijas-7	34	45	accounting	accounting	NOUN
aijas-7	34	46	standards	standard	NOUN
aijas-7	34	47	,	,	PUNCT
aijas-7	34	48	it	it	PRON
aijas-7	34	49	is	be	AUX
aijas-7	34	50	imperative	imperative	ADJ
aijas-7	34	51	therefore	therefore	ADV
aijas-7	34	52	that	that	SCONJ
aijas-7	34	53	in	in	ADP
aijas-7	34	54	applying	apply	VERB
aijas-7	34	55	accounting	accounting	NOUN
aijas-7	34	56	standards	standard	NOUN
aijas-7	34	57	it	it	PRON
aijas-7	34	58	is	be	AUX
aijas-7	34	59	important	important	ADJ
aijas-7	34	60	to	to	PART
aijas-7	34	61	be	be	AUX
aijas-7	34	62	guided	guide	VERB
aijas-7	34	63	by	by	ADP
aijas-7	34	64	the	the	DET
aijas-7	34	65	spirit	spirit	NOUN
aijas-7	34	66	and	and	CCONJ
aijas-7	34	67	reasoning	reasoning	NOUN
aijas-7	34	68	behind	behind	ADP
aijas-7	34	69	their	their	PRON
aijas-7	34	70	issuance	issuance	NOUN
aijas-7	34	71	.	.	PUNCT
aijas-7	35	1	however	however	ADV
aijas-7	35	2	,	,	PUNCT
aijas-7	35	3	if	if	SCONJ
aijas-7	35	4	in	in	ADP
aijas-7	35	5	exceptional	exceptional	ADJ
aijas-7	35	6	circumstances	circumstance	NOUN
aijas-7	35	7	compliance	compliance	NOUN
aijas-7	35	8	with	with	ADP
aijas-7	35	9	the	the	DET
aijas-7	35	10	requirements	requirement	NOUN
aijas-7	35	11	of	of	ADP
aijas-7	35	12	an	an	DET
aijas-7	35	13	accounting	accounting	NOUN
aijas-7	35	14	standard	standard	NOUN
aijas-7	35	15	is	be	AUX
aijas-7	35	16	inconsistent	inconsistent	ADJ
aijas-7	35	17	with	with	ADP
aijas-7	35	18	the	the	DET
aijas-7	35	19	requirement	requirement	NOUN
aijas-7	35	20	to	to	PART
aijas-7	35	21	give	give	VERB
aijas-7	35	22	a	a	DET
aijas-7	35	23	true	true	ADJ
aijas-7	35	24	and	and	CCONJ
aijas-7	35	25	fair	fair	ADJ
aijas-7	35	26	view	view	NOUN
aijas-7	35	27	,	,	PUNCT
aijas-7	35	28	the	the	DET
aijas-7	35	29	requirements	requirement	NOUN
aijas-7	35	30	of	of	ADP
aijas-7	35	31	the	the	DET
aijas-7	35	32	accounting	accounting	NOUN
aijas-7	35	33	standard	standard	NOUN
aijas-7	35	34	departure	departure	NOUN
aijas-7	35	35	from	from	ADP
aijas-7	35	36	the	the	DET
aijas-7	35	37	standard	standard	NOUN
aijas-7	35	38	could	could	AUX
aijas-7	35	39	be	be	AUX
aijas-7	35	40	permissible	permissible	ADJ
aijas-7	35	41	to	to	ADP
aijas-7	35	42	the	the	DET
aijas-7	35	43	extent	extent	NOUN
aijas-7	35	44	necessary	necessary	ADJ
aijas-7	35	45	to	to	PART
aijas-7	35	46	give	give	VERB
aijas-7	35	47	a	a	DET
aijas-7	35	48	true	true	ADJ
aijas-7	35	49	and	and	CCONJ
aijas-7	35	50	fair	fair	ADJ
aijas-7	35	51	view	view	NOUN
aijas-7	35	52	.	.	PUNCT
aijas-7	36	1	in	in	ADP
aijas-7	36	2	such	such	ADJ
aijas-7	36	3	cases	case	NOUN
aijas-7	36	4	informed	inform	VERB
aijas-7	36	5	and	and	CCONJ
aijas-7	36	6	unbiased	unbiased	ADJ
aijas-7	36	7	judgment	judgment	NOUN
aijas-7	36	8	should	should	AUX
aijas-7	36	9	be	be	AUX
aijas-7	36	10	used	use	VERB
aijas-7	36	11	to	to	PART
aijas-7	36	12	devise	devise	VERB
aijas-7	36	13	an	an	DET
aijas-7	36	14	appropriate	appropriate	ADJ
aijas-7	36	15	alternative	alternative	ADJ
aijas-7	36	16	treatment	treatment	NOUN
aijas-7	36	17	,	,	PUNCT
aijas-7	36	18	which	which	PRON
aijas-7	36	19	should	should	AUX
aijas-7	36	20	be	be	AUX
aijas-7	36	21	consistent	consistent	ADJ
aijas-7	36	22	with	with	ADP
aijas-7	36	23	the	the	DET
aijas-7	36	24	economic	economic	ADJ
aijas-7	36	25	and	and	CCONJ
aijas-7	36	26	commercial	commercial	ADJ
aijas-7	36	27	characteristics	characteristic	NOUN
aijas-7	36	28	of	of	ADP
aijas-7	36	29	the	the	DET
aijas-7	36	30	circumstances	circumstance	NOUN
aijas-7	36	31	concerned	concern	VERB
aijas-7	36	32	(	(	PUNCT
aijas-7	36	33	siyanbola	siyanbola	PROPN
aijas-7	36	34	,	,	PUNCT
aijas-7	36	35	musa	musa	PROPN
aijas-7	36	36	,	,	PUNCT
aijas-7	36	37	&	&	CCONJ
aijas-7	36	38	wula	wula	PROPN
aijas-7	36	39	,	,	PUNCT
aijas-7	36	40	2014	2014	NUM
aijas-7	36	41	)	)	PUNCT
aijas-7	36	42	.	.	PUNCT
aijas-7	37	1	ias	ias	PROPN
aijas-7	37	2	41	41	NUM
aijas-7	37	3	prescribes	prescribe	VERB
aijas-7	37	4	the	the	DET
aijas-7	37	5	accounting	accounting	NOUN
aijas-7	37	6	treatment	treatment	NOUN
aijas-7	37	7	,	,	PUNCT
aijas-7	37	8	financial	financial	ADJ
aijas-7	37	9	statement	statement	NOUN
aijas-7	37	10	presentation	presentation	NOUN
aijas-7	37	11	,	,	PUNCT
aijas-7	37	12	and	and	CCONJ
aijas-7	37	13	disclosures	disclosure	NOUN
aijas-7	37	14	related	relate	VERB
aijas-7	37	15	to	to	ADP
aijas-7	37	16	agricultural	agricultural	ADJ
aijas-7	37	17	activity	activity	NOUN
aijas-7	37	18	.	.	PUNCT
aijas-7	38	1	agricultural	agricultural	ADJ
aijas-7	38	2	activity	activity	NOUN
aijas-7	38	3	is	be	AUX
aijas-7	38	4	the	the	DET
aijas-7	38	5	management	management	NOUN
aijas-7	38	6	of	of	ADP
aijas-7	38	7	the	the	DET
aijas-7	38	8	biological	biological	ADJ
aijas-7	38	9	transformation	transformation	NOUN
aijas-7	38	10	of	of	ADP
aijas-7	38	11	biological	biological	ADJ
aijas-7	38	12	assets	asset	NOUN
aijas-7	38	13	(	(	PUNCT
aijas-7	38	14	living	living	NOUN
aijas-7	38	15	animals	animal	NOUN
aijas-7	38	16	or	or	CCONJ
aijas-7	38	17	plants	plant	NOUN
aijas-7	38	18	)	)	PUNCT
aijas-7	38	19	and	and	CCONJ
aijas-7	38	20	harvest	harvest	NOUN
aijas-7	38	21	of	of	ADP
aijas-7	38	22	biological	biological	ADJ
aijas-7	38	23	assets	asset	NOUN
aijas-7	38	24	for	for	ADP
aijas-7	38	25	sale	sale	NOUN
aijas-7	38	26	or	or	CCONJ
aijas-7	38	27	for	for	ADP
aijas-7	38	28	conversion	conversion	NOUN
aijas-7	38	29	into	into	ADP
aijas-7	38	30	agricultural	agricultural	ADJ
aijas-7	38	31	produce	produce	NOUN
aijas-7	38	32	or	or	CCONJ
aijas-7	38	33	into	into	ADP
aijas-7	38	34	additional	additional	ADJ
aijas-7	38	35	biological	biological	ADJ
aijas-7	38	36	assets	asset	NOUN
aijas-7	38	37	.	.	PUNCT
aijas-7	39	1	ias	ias	PROPN
aijas-7	39	2	41	41	NUM
aijas-7	39	3	establishes	establish	VERB
aijas-7	39	4	the	the	DET
aijas-7	39	5	accounting	accounting	NOUN
aijas-7	39	6	treatment	treatment	NOUN
aijas-7	39	7	for	for	ADP
aijas-7	39	8	biological	biological	ADJ
aijas-7	39	9	assets	asset	NOUN
aijas-7	39	10	during	during	ADP
aijas-7	39	11	their	their	PRON
aijas-7	39	12	growth	growth	NOUN
aijas-7	39	13	,	,	PUNCT
aijas-7	39	14	degeneration	degeneration	NOUN
aijas-7	39	15	,	,	PUNCT
aijas-7	39	16	production	production	NOUN
aijas-7	39	17	and	and	CCONJ
aijas-7	39	18	procreation	procreation	NOUN
aijas-7	39	19	,	,	PUNCT
aijas-7	39	20	and	and	CCONJ
aijas-7	39	21	for	for	ADP
aijas-7	39	22	the	the	DET
aijas-7	39	23	initial	initial	ADJ
aijas-7	39	24	measurement	measurement	NOUN
aijas-7	39	25	of	of	ADP
aijas-7	39	26	agricultural	agricultural	ADJ
aijas-7	39	27	produce	produce	NOUN
aijas-7	39	28	at	at	ADP
aijas-7	39	29	the	the	DET
aijas-7	39	30	point	point	NOUN
aijas-7	39	31	of	of	ADP
aijas-7	39	32	harvest	harvest	NOUN
aijas-7	39	33	.	.	PUNCT
aijas-7	40	1	it	it	PRON
aijas-7	40	2	does	do	AUX
aijas-7	40	3	not	not	PART
aijas-7	40	4	deal	deal	VERB
aijas-7	40	5	with	with	ADP
aijas-7	40	6	processing	processing	NOUN
aijas-7	40	7	of	of	ADP
aijas-7	40	8	agricultural	agricultural	ADJ
aijas-7	40	9	produce	produce	NOUN
aijas-7	40	10	after	after	ADP
aijas-7	40	11	harvest	harvest	NOUN
aijas-7	40	12	(	(	PUNCT
aijas-7	40	13	for	for	ADP
aijas-7	40	14	example	example	NOUN
aijas-7	40	15	,	,	PUNCT
aijas-7	40	16	processing	process	VERB
aijas-7	40	17	grapes	grape	NOUN
aijas-7	40	18	into	into	ADP
aijas-7	40	19	wine	wine	NOUN
aijas-7	40	20	,	,	PUNCT
aijas-7	40	21	or	or	CCONJ
aijas-7	40	22	wool	wool	NOUN
aijas-7	40	23	into	into	ADP
aijas-7	40	24	yarn	yarn	NOUN
aijas-7	40	25	)	)	PUNCT
aijas-7	40	26	.	.	PUNCT
aijas-7	41	1	it	it	PRON
aijas-7	41	2	does	do	AUX
aijas-7	41	3	not	not	PART
aijas-7	41	4	also	also	ADV
aijas-7	41	5	apply	apply	VERB
aijas-7	41	6	to	to	ADP
aijas-7	41	7	land	land	NOUN
aijas-7	41	8	related	relate	VERB
aijas-7	41	9	to	to	ADP
aijas-7	41	10	agricultural	agricultural	ADJ
aijas-7	41	11	activity	activity	NOUN
aijas-7	41	12	(	(	PUNCT
aijas-7	41	13	ias	ias	PROPN
aijas-7	41	14	16	16	NUM
aijas-7	41	15	property	property	NOUN
aijas-7	41	16	,	,	PUNCT
aijas-7	41	17	plant	plant	NOUN
aijas-7	41	18	and	and	CCONJ
aijas-7	41	19	equipment	equipment	NOUN
aijas-7	41	20	and	and	CCONJ
aijas-7	41	21	ias	ias	ADJ
aijas-7	41	22	40	40	NUM
aijas-7	41	23	investment	investment	NOUN
aijas-7	41	24	property	property	NOUN
aijas-7	41	25	)	)	PUNCT
aijas-7	41	26	;	;	PUNCT
aijas-7	41	27	and	and	CCONJ
aijas-7	41	28	intangible	intangible	ADJ
aijas-7	41	29	assets	asset	NOUN
aijas-7	41	30	related	relate	VERB
aijas-7	41	31	to	to	ADP
aijas-7	41	32	agricultural	agricultural	ADJ
aijas-7	41	33	activity	activity	NOUN
aijas-7	41	34	(	(	PUNCT
aijas-7	41	35	ias	ias	PROPN
aijas-7	41	36	38	38	NUM
aijas-7	41	37	intangible	intangible	ADJ
aijas-7	41	38	assets	asset	NOUN
aijas-7	41	39	)	)	PUNCT
aijas-7	41	40	.	.	PUNCT
aijas-7	42	1	examples	example	NOUN
aijas-7	42	2	of	of	ADP
aijas-7	42	3	biological	biological	ADJ
aijas-7	42	4	assets	asset	NOUN
aijas-7	42	5	are	be	AUX
aijas-7	42	6	sheep	sheep	NOUN
aijas-7	42	7	,	,	PUNCT
aijas-7	42	8	tress	tress	NOUN
aijas-7	42	9	in	in	ADP
aijas-7	42	10	plantation	plantation	NOUN
aijas-7	42	11	forest	forest	NOUN
aijas-7	42	12	,	,	PUNCT
aijas-7	42	13	plants	plant	NOUN
aijas-7	42	14	,	,	PUNCT
aijas-7	42	15	dairy	dairy	NOUN
aijas-7	42	16	cattle	cattle	NOUN
aijas-7	42	17	,	,	PUNCT
aijas-7	42	18	bushes	bush	NOUN
aijas-7	42	19	,	,	PUNCT
aijas-7	42	20	fruit	fruit	NOUN
aijas-7	42	21	trees	tree	NOUN
aijas-7	42	22	,	,	PUNCT
aijas-7	42	23	etc	etc	X
aijas-7	42	24	.	.	X
aijas-7	43	1	examples	example	NOUN
aijas-7	43	2	of	of	ADP
aijas-7	43	3	agricultural	agricultural	ADJ
aijas-7	43	4	produce	produce	NOUN
aijas-7	43	5	are	be	AUX
aijas-7	43	6	wool	wool	NOUN
aijas-7	43	7	,	,	PUNCT
aijas-7	43	8	felled	felled	ADJ
aijas-7	43	9	trees	tree	NOUN
aijas-7	43	10	,	,	PUNCT
aijas-7	43	11	cotton	cotton	NOUN
aijas-7	43	12	,	,	PUNCT
aijas-7	43	13	harvested	harvest	VERB
aijas-7	43	14	cane	cane	NOUN
aijas-7	43	15	,	,	PUNCT
aijas-7	43	16	milk	milk	NOUN
aijas-7	43	17	,	,	PUNCT
aijas-7	43	18	leaf	leaf	NOUN
aijas-7	43	19	,	,	PUNCT
aijas-7	43	20	grapes	grape	NOUN
aijas-7	43	21	,	,	PUNCT
aijas-7	43	22	picked	pick	VERB
aijas-7	43	23	fruits	fruit	NOUN
aijas-7	43	24	etc	etc	X
aijas-7	43	25	.	.	X
aijas-7	44	1	(	(	PUNCT
aijas-7	44	2	iasb	iasb	PROPN
aijas-7	44	3	,	,	PUNCT
aijas-7	44	4	2013	2013	NUM
aijas-7	44	5	)	)	PUNCT
aijas-7	44	6	.	.	PUNCT
aijas-7	45	1	2.1	2.1	NUM
aijas-7	45	2	theoretical	theoretical	ADJ
aijas-7	45	3	framework	framework	NOUN
aijas-7	45	4	accounting	accounting	NOUN
aijas-7	45	5	theory	theory	NOUN
aijas-7	45	6	encompasses	encompass	VERB
aijas-7	45	7	assumptions	assumption	NOUN
aijas-7	45	8	,	,	PUNCT
aijas-7	45	9	methodologies	methodology	NOUN
aijas-7	45	10	and	and	CCONJ
aijas-7	45	11	frameworks	framework	NOUN
aijas-7	45	12	used	use	VERB
aijas-7	45	13	in	in	ADP
aijas-7	45	14	the	the	DET
aijas-7	45	15	study	study	NOUN
aijas-7	45	16	of	of	ADP
aijas-7	45	17	financial	financial	ADJ
aijas-7	45	18	principles	principle	NOUN
aijas-7	45	19	.	.	PUNCT
aijas-7	46	1	this	this	PRON
aijas-7	46	2	involves	involve	VERB
aijas-7	46	3	a	a	DET
aijas-7	46	4	review	review	NOUN
aijas-7	46	5	of	of	ADP
aijas-7	46	6	the	the	DET
aijas-7	46	7	historical	historical	ADJ
aijas-7	46	8	foundations	foundation	NOUN
aijas-7	46	9	of	of	ADP
aijas-7	46	10	accounting	accounting	NOUN
aijas-7	46	11	practices	practice	NOUN
aijas-7	46	12	,	,	PUNCT
aijas-7	46	13	as	as	ADV
aijas-7	46	14	well	well	ADV
aijas-7	46	15	as	as	ADP
aijas-7	46	16	the	the	DET
aijas-7	46	17	way	way	NOUN
aijas-7	46	18	in	in	ADP
aijas-7	46	19	which	which	PRON
aijas-7	46	20	accounting	accounting	NOUN
aijas-7	46	21	practices	practice	NOUN
aijas-7	46	22	are	be	AUX
aijas-7	46	23	verified	verify	VERB
aijas-7	46	24	and	and	CCONJ
aijas-7	46	25	added	add	VERB
aijas-7	46	26	to	to	ADP
aijas-7	46	27	the	the	DET
aijas-7	46	28	regulatory	regulatory	ADJ
aijas-7	46	29	framework	framework	NOUN
aijas-7	46	30	that	that	PRON
aijas-7	46	31	governs	govern	VERB
aijas-7	46	32	financial	financial	ADJ
aijas-7	46	33	statements	statement	NOUN
aijas-7	46	34	and	and	CCONJ
aijas-7	46	35	financial	financial	ADJ
aijas-7	46	36	reporting	reporting	NOUN
aijas-7	46	37	.	.	PUNCT
aijas-7	47	1	this	this	DET
aijas-7	47	2	paper	paper	NOUN
aijas-7	47	3	dwells	dwell	VERB
aijas-7	47	4	on	on	ADP
aijas-7	47	5	two	two	NUM
aijas-7	47	6	theories	theory	NOUN
aijas-7	47	7	;	;	PUNCT
aijas-7	47	8	agency	agency	NOUN
aijas-7	47	9	theory	theory	NOUN
aijas-7	47	10	and	and	CCONJ
aijas-7	47	11	the	the	DET
aijas-7	47	12	stakeholder	stakeholder	NOUN
aijas-7	47	13	theory	theory	NOUN
aijas-7	47	14	.	.	PUNCT
aijas-7	48	1	www.acseusa.org/journal/index.php/aijas	www.acseusa.org/journal/index.php/aijas	PROPN
aijas-7	49	1	american	american	PROPN
aijas-7	49	2	international	international	PROPN
aijas-7	49	3	journal	journal	PROPN
aijas-7	49	4	of	of	ADP
aijas-7	49	5	agricultural	agricultural	ADJ
aijas-7	49	6	studies	study	NOUN
aijas-7	49	7	vol	vol	NOUN
aijas-7	49	8	.	.	PROPN
aijas-7	50	1	2	2	NUM
aijas-7	50	2	,	,	PUNCT
aijas-7	50	3	no	no	INTJ
aijas-7	50	4	.	.	NOUN
aijas-7	50	5	1	1	NUM
aijas-7	50	6	;	;	PUNCT
aijas-7	50	7	2019	2019	NUM
aijas-7	50	8	11	11	NUM
aijas-7	50	9	2.1.1the	2.1.1the	DET
aijas-7	50	10	agency	agency	NOUN
aijas-7	50	11	theory	theory	NOUN
aijas-7	50	12	the	the	DET
aijas-7	50	13	agency	agency	NOUN
aijas-7	50	14	theory	theory	NOUN
aijas-7	50	15	states	state	VERB
aijas-7	50	16	that	that	SCONJ
aijas-7	50	17	when	when	SCONJ
aijas-7	50	18	one	one	NUM
aijas-7	50	19	party	party	NOUN
aijas-7	50	20	(	(	PUNCT
aijas-7	50	21	the	the	DET
aijas-7	50	22	principal	principal	NOUN
aijas-7	50	23	)	)	PUNCT
aijas-7	50	24	delegates	delegate	NOUN
aijas-7	50	25	decision	decision	NOUN
aijas-7	50	26	-	-	PUNCT
aijas-7	50	27	making	make	VERB
aijas-7	50	28	powers	power	NOUN
aijas-7	50	29	to	to	ADP
aijas-7	50	30	another	another	DET
aijas-7	50	31	party	party	NOUN
aijas-7	50	32	(	(	PUNCT
aijas-7	50	33	the	the	DET
aijas-7	50	34	agent	agent	NOUN
aijas-7	50	35	)	)	PUNCT
aijas-7	50	36	under	under	ADP
aijas-7	50	37	a	a	DET
aijas-7	50	38	contract	contract	NOUN
aijas-7	50	39	,	,	PUNCT
aijas-7	50	40	a	a	DET
aijas-7	50	41	principal	principal	ADJ
aijas-7	50	42	–	–	PUNCT
aijas-7	50	43	agent	agent	NOUN
aijas-7	50	44	relationship	relationship	NOUN
aijas-7	50	45	arises	arise	VERB
aijas-7	50	46	(	(	PUNCT
aijas-7	50	47	clarke	clarke	PROPN
aijas-7	50	48	,	,	PUNCT
aijas-7	50	49	2004	2004	NUM
aijas-7	50	50	)	)	PUNCT
aijas-7	50	51	.	.	PUNCT
aijas-7	51	1	the	the	DET
aijas-7	51	2	principal	principal	ADJ
aijas-7	51	3	-	-	PUNCT
aijas-7	51	4	agent	agent	NOUN
aijas-7	51	5	relationship	relationship	NOUN
aijas-7	51	6	is	be	AUX
aijas-7	51	7	a	a	DET
aijas-7	51	8	contract	contract	NOUN
aijas-7	51	9	under	under	ADP
aijas-7	51	10	which	which	PRON
aijas-7	51	11	one	one	NUM
aijas-7	51	12	or	or	CCONJ
aijas-7	51	13	more	more	ADJ
aijas-7	51	14	persons	person	NOUN
aijas-7	51	15	(	(	PUNCT
aijas-7	51	16	principals	principal	NOUN
aijas-7	51	17	)	)	PUNCT
aijas-7	51	18	engage	engage	VERB
aijas-7	51	19	another	another	DET
aijas-7	51	20	person	person	NOUN
aijas-7	51	21	(	(	PUNCT
aijas-7	51	22	the	the	DET
aijas-7	51	23	agent	agent	NOUN
aijas-7	51	24	)	)	PUNCT
aijas-7	51	25	to	to	PART
aijas-7	51	26	perform	perform	VERB
aijas-7	51	27	some	some	DET
aijas-7	51	28	services	service	NOUN
aijas-7	51	29	on	on	ADP
aijas-7	51	30	their	their	PRON
aijas-7	51	31	behalf	behalf	NOUN
aijas-7	51	32	,	,	PUNCT
aijas-7	51	33	which	which	PRON
aijas-7	51	34	involves	involve	VERB
aijas-7	51	35	giving	give	VERB
aijas-7	51	36	some	some	DET
aijas-7	51	37	decision	decision	NOUN
aijas-7	51	38	-	-	PUNCT
aijas-7	51	39	making	make	VERB
aijas-7	51	40	authority	authority	NOUN
aijas-7	51	41	to	to	ADP
aijas-7	51	42	the	the	DET
aijas-7	51	43	agent	agent	NOUN
aijas-7	51	44	.	.	PUNCT
aijas-7	52	1	from	from	ADP
aijas-7	52	2	the	the	DET
aijas-7	52	3	business	business	NOUN
aijas-7	52	4	perspective	perspective	NOUN
aijas-7	52	5	,	,	PUNCT
aijas-7	52	6	the	the	DET
aijas-7	52	7	agency	agency	NOUN
aijas-7	52	8	relationship	relationship	NOUN
aijas-7	52	9	arises	arise	VERB
aijas-7	52	10	when	when	SCONJ
aijas-7	52	11	shareholders	shareholder	NOUN
aijas-7	52	12	(	(	PUNCT
aijas-7	52	13	who	who	PRON
aijas-7	52	14	are	be	AUX
aijas-7	52	15	the	the	DET
aijas-7	52	16	owners	owner	NOUN
aijas-7	52	17	of	of	ADP
aijas-7	52	18	resources	resource	NOUN
aijas-7	52	19	)	)	PUNCT
aijas-7	52	20	delegate	delegate	NOUN
aijas-7	52	21	the	the	DET
aijas-7	52	22	administration	administration	NOUN
aijas-7	52	23	of	of	ADP
aijas-7	52	24	an	an	DET
aijas-7	52	25	entity	entity	NOUN
aijas-7	52	26	to	to	ADP
aijas-7	52	27	management	management	NOUN
aijas-7	52	28	(	(	PUNCT
aijas-7	52	29	who	who	PRON
aijas-7	52	30	administers	administer	VERB
aijas-7	52	31	the	the	DET
aijas-7	52	32	enterprise	enterprise	NOUN
aijas-7	52	33	)	)	PUNCT
aijas-7	52	34	,	,	PUNCT
aijas-7	52	35	thus	thus	ADV
aijas-7	52	36	making	make	VERB
aijas-7	52	37	management	management	NOUN
aijas-7	52	38	the	the	DET
aijas-7	52	39	agent	agent	NOUN
aijas-7	52	40	of	of	ADP
aijas-7	52	41	the	the	DET
aijas-7	52	42	shareholders	shareholder	NOUN
aijas-7	52	43	.	.	PUNCT
aijas-7	53	1	in	in	ADP
aijas-7	53	2	this	this	DET
aijas-7	53	3	kind	kind	NOUN
aijas-7	53	4	of	of	ADP
aijas-7	53	5	relationship	relationship	NOUN
aijas-7	53	6	,	,	PUNCT
aijas-7	53	7	the	the	DET
aijas-7	53	8	expectation	expectation	NOUN
aijas-7	53	9	is	be	AUX
aijas-7	53	10	that	that	SCONJ
aijas-7	53	11	the	the	DET
aijas-7	53	12	agent	agent	NOUN
aijas-7	53	13	(	(	PUNCT
aijas-7	53	14	management	management	NOUN
aijas-7	53	15	)	)	PUNCT
aijas-7	53	16	will	will	AUX
aijas-7	53	17	pursue	pursue	VERB
aijas-7	53	18	the	the	DET
aijas-7	53	19	shareholders	shareholder	NOUN
aijas-7	53	20	’	’	PART
aijas-7	53	21	wealth	wealth	NOUN
aijas-7	53	22	maximisation	maximisation	NOUN
aijas-7	53	23	objective	objective	NOUN
aijas-7	53	24	(	(	PUNCT
aijas-7	53	25	fama	fama	PROPN
aijas-7	53	26	&	&	CCONJ
aijas-7	53	27	jensen	jensen	PROPN
aijas-7	53	28	,	,	PUNCT
aijas-7	53	29	1983	1983	NUM
aijas-7	53	30	)	)	PUNCT
aijas-7	53	31	the	the	DET
aijas-7	53	32	agency	agency	NOUN
aijas-7	53	33	theory	theory	NOUN
aijas-7	53	34	is	be	AUX
aijas-7	53	35	relevant	relevant	ADJ
aijas-7	53	36	to	to	ADP
aijas-7	53	37	this	this	DET
aijas-7	53	38	study	study	NOUN
aijas-7	53	39	because	because	SCONJ
aijas-7	53	40	the	the	DET
aijas-7	53	41	sampled	sample	VERB
aijas-7	53	42	companies	company	NOUN
aijas-7	53	43	are	be	AUX
aijas-7	53	44	those	those	PRON
aijas-7	53	45	listed	list	VERB
aijas-7	53	46	on	on	ADP
aijas-7	53	47	the	the	DET
aijas-7	53	48	nigerian	nigerian	ADJ
aijas-7	53	49	stock	stock	NOUN
aijas-7	53	50	exchange	exchange	PROPN
aijas-7	53	51	.	.	PUNCT
aijas-7	54	1	the	the	DET
aijas-7	54	2	managements	management	NOUN
aijas-7	54	3	of	of	ADP
aijas-7	54	4	these	these	DET
aijas-7	54	5	companies	company	NOUN
aijas-7	54	6	are	be	AUX
aijas-7	54	7	separated	separate	VERB
aijas-7	54	8	from	from	ADP
aijas-7	54	9	the	the	DET
aijas-7	54	10	owners	owner	NOUN
aijas-7	54	11	(	(	PUNCT
aijas-7	54	12	shareholders	shareholder	NOUN
aijas-7	54	13	)	)	PUNCT
aijas-7	54	14	and	and	CCONJ
aijas-7	54	15	are	be	AUX
aijas-7	54	16	required	require	VERB
aijas-7	54	17	by	by	ADP
aijas-7	54	18	the	the	DET
aijas-7	54	19	respective	respective	ADJ
aijas-7	54	20	legal	legal	ADJ
aijas-7	54	21	and	and	CCONJ
aijas-7	54	22	regulatory	regulatory	ADJ
aijas-7	54	23	authorities	authority	NOUN
aijas-7	54	24	to	to	PART
aijas-7	54	25	render	render	VERB
aijas-7	54	26	the	the	DET
aijas-7	54	27	account	account	NOUN
aijas-7	54	28	of	of	ADP
aijas-7	54	29	stewardship	stewardship	NOUN
aijas-7	54	30	to	to	ADP
aijas-7	54	31	the	the	DET
aijas-7	54	32	shareholders	shareholder	NOUN
aijas-7	54	33	at	at	ADP
aijas-7	54	34	the	the	DET
aijas-7	54	35	annual	annual	ADJ
aijas-7	54	36	general	general	ADJ
aijas-7	54	37	meetings	meeting	NOUN
aijas-7	54	38	.	.	PUNCT
aijas-7	55	1	in	in	ADP
aijas-7	55	2	fulfilling	fulfil	VERB
aijas-7	55	3	this	this	DET
aijas-7	55	4	obligation	obligation	NOUN
aijas-7	55	5	,	,	PUNCT
aijas-7	55	6	managements	management	NOUN
aijas-7	55	7	employ	employ	VERB
aijas-7	55	8	the	the	DET
aijas-7	55	9	accounting	accounting	NOUN
aijas-7	55	10	standards	standard	NOUN
aijas-7	55	11	and	and	CCONJ
aijas-7	55	12	other	other	ADJ
aijas-7	55	13	relevant	relevant	ADJ
aijas-7	55	14	provisions	provision	NOUN
aijas-7	55	15	to	to	PART
aijas-7	55	16	disclose	disclose	VERB
aijas-7	55	17	information	information	NOUN
aijas-7	55	18	to	to	ADP
aijas-7	55	19	the	the	DET
aijas-7	55	20	shareholders	shareholder	NOUN
aijas-7	55	21	.	.	PUNCT
aijas-7	56	1	2.1.2	2.1.2	NUM
aijas-7	56	2	the	the	DET
aijas-7	56	3	stakeholders	stakeholder	NOUN
aijas-7	56	4	theory	theory	NOUN
aijas-7	56	5	this	this	DET
aijas-7	56	6	theory	theory	NOUN
aijas-7	56	7	was	be	AUX
aijas-7	56	8	developed	develop	VERB
aijas-7	56	9	to	to	PART
aijas-7	56	10	address	address	VERB
aijas-7	56	11	the	the	DET
aijas-7	56	12	shortcomings	shortcoming	NOUN
aijas-7	56	13	of	of	ADP
aijas-7	56	14	the	the	DET
aijas-7	56	15	agency	agency	NOUN
aijas-7	56	16	theory	theory	NOUN
aijas-7	56	17	.	.	PUNCT
aijas-7	57	1	the	the	DET
aijas-7	57	2	agency	agency	NOUN
aijas-7	57	3	theory	theory	NOUN
aijas-7	57	4	was	be	AUX
aijas-7	57	5	criticized	criticize	VERB
aijas-7	57	6	for	for	ADP
aijas-7	57	7	prioritizing	prioritize	VERB
aijas-7	57	8	the	the	DET
aijas-7	57	9	interest	interest	NOUN
aijas-7	57	10	of	of	ADP
aijas-7	57	11	the	the	DET
aijas-7	57	12	shareholders	shareholder	NOUN
aijas-7	57	13	above	above	ADP
aijas-7	57	14	the	the	DET
aijas-7	57	15	general	general	ADJ
aijas-7	57	16	interest	interest	NOUN
aijas-7	57	17	of	of	ADP
aijas-7	57	18	other	other	ADJ
aijas-7	57	19	stakeholders	stakeholder	NOUN
aijas-7	57	20	such	such	ADJ
aijas-7	57	21	as	as	ADP
aijas-7	57	22	government	government	NOUN
aijas-7	57	23	,	,	PUNCT
aijas-7	57	24	employees	employee	NOUN
aijas-7	57	25	,	,	PUNCT
aijas-7	57	26	and	and	CCONJ
aijas-7	57	27	the	the	DET
aijas-7	57	28	society	society	NOUN
aijas-7	57	29	at	at	ADP
aijas-7	57	30	large	large	ADJ
aijas-7	57	31	.	.	PUNCT
aijas-7	58	1	this	this	DET
aijas-7	58	2	theory	theory	NOUN
aijas-7	58	3	argued	argue	VERB
aijas-7	58	4	that	that	SCONJ
aijas-7	58	5	firm	firm	NOUN
aijas-7	58	6	is	be	AUX
aijas-7	58	7	a	a	DET
aijas-7	58	8	social	social	ADJ
aijas-7	58	9	person	person	NOUN
aijas-7	58	10	and	and	CCONJ
aijas-7	58	11	therefore	therefore	ADV
aijas-7	58	12	is	be	AUX
aijas-7	58	13	responsible	responsible	ADJ
aijas-7	58	14	and	and	CCONJ
aijas-7	58	15	accountable	accountable	ADJ
aijas-7	58	16	not	not	PART
aijas-7	58	17	only	only	ADV
aijas-7	58	18	to	to	ADP
aijas-7	58	19	the	the	DET
aijas-7	58	20	shareholders	shareholder	NOUN
aijas-7	58	21	but	but	CCONJ
aijas-7	58	22	to	to	ADP
aijas-7	58	23	numerous	numerous	ADJ
aijas-7	58	24	other	other	ADJ
aijas-7	58	25	stakeholders	stakeholder	NOUN
aijas-7	58	26	.	.	PUNCT
aijas-7	59	1	in	in	ADP
aijas-7	59	2	the	the	DET
aijas-7	59	3	light	light	NOUN
aijas-7	59	4	of	of	ADP
aijas-7	59	5	this	this	PRON
aijas-7	59	6	,	,	PUNCT
aijas-7	59	7	firms	firm	NOUN
aijas-7	59	8	should	should	AUX
aijas-7	59	9	disclose	disclose	VERB
aijas-7	59	10	more	more	ADJ
aijas-7	59	11	information	information	NOUN
aijas-7	59	12	in	in	ADP
aijas-7	59	13	their	their	PRON
aijas-7	59	14	financial	financial	ADJ
aijas-7	59	15	statement	statement	NOUN
aijas-7	59	16	to	to	PART
aijas-7	59	17	satisfy	satisfy	VERB
aijas-7	59	18	the	the	DET
aijas-7	59	19	interest	interest	NOUN
aijas-7	59	20	of	of	ADP
aijas-7	59	21	various	various	ADJ
aijas-7	59	22	stakeholders	stakeholder	NOUN
aijas-7	59	23	(	(	PUNCT
aijas-7	59	24	arthur	arthur	PROPN
aijas-7	59	25	&	&	CCONJ
aijas-7	59	26	busenitz	busenitz	PROPN
aijas-7	59	27	,	,	PUNCT
aijas-7	59	28	2004	2004	NUM
aijas-7	59	29	)	)	PUNCT
aijas-7	59	30	2.2	2.2	NUM
aijas-7	59	31	review	review	NOUN
aijas-7	59	32	of	of	ADP
aijas-7	59	33	empirical	empirical	ADJ
aijas-7	59	34	study	study	NOUN
aijas-7	59	35	several	several	ADJ
aijas-7	59	36	studies	study	NOUN
aijas-7	59	37	have	have	AUX
aijas-7	59	38	been	be	AUX
aijas-7	59	39	conducted	conduct	VERB
aijas-7	59	40	to	to	PART
aijas-7	59	41	determine	determine	VERB
aijas-7	59	42	compliance	compliance	NOUN
aijas-7	59	43	with	with	ADP
aijas-7	59	44	disclosure	disclosure	NOUN
aijas-7	59	45	requirements	requirement	NOUN
aijas-7	59	46	of	of	ADP
aijas-7	59	47	accounting	accounting	NOUN
aijas-7	59	48	standards	standard	NOUN
aijas-7	59	49	within	within	ADP
aijas-7	59	50	and	and	CCONJ
aijas-7	59	51	outside	outside	ADP
aijas-7	59	52	nigeria	nigeria	PROPN
aijas-7	59	53	.	.	PUNCT
aijas-7	60	1	hodgdon	hodgdon	PROPN
aijas-7	60	2	,	,	PUNCT
aijas-7	60	3	tondkar	tondkar	NOUN
aijas-7	60	4	,	,	PUNCT
aijas-7	60	5	adhikari	adhikari	PROPN
aijas-7	60	6	&	&	CCONJ
aijas-7	60	7	harless	harless	PROPN
aijas-7	60	8	(	(	PUNCT
aijas-7	60	9	2009	2009	NUM
aijas-7	60	10	)	)	PUNCT
aijas-7	60	11	investigate	investigate	VERB
aijas-7	60	12	the	the	DET
aijas-7	60	13	extent	extent	NOUN
aijas-7	60	14	of	of	ADP
aijas-7	60	15	disclosure	disclosure	NOUN
aijas-7	60	16	compliance	compliance	NOUN
aijas-7	60	17	by	by	ADP
aijas-7	60	18	companies	company	NOUN
aijas-7	60	19	from	from	ADP
aijas-7	60	20	developed	develop	VERB
aijas-7	60	21	countries	country	NOUN
aijas-7	60	22	with	with	ADP
aijas-7	60	23	non	non	ADJ
aijas-7	60	24	us	us	PROPN
aijas-7	60	25	listings	listing	NOUN
aijas-7	60	26	that	that	PRON
aijas-7	60	27	claim	claim	VERB
aijas-7	60	28	to	to	PART
aijas-7	60	29	have	have	AUX
aijas-7	60	30	complied	comply	VERB
aijas-7	60	31	with	with	ADP
aijas-7	60	32	iass	iass	NOUN
aijas-7	60	33	in	in	ADP
aijas-7	60	34	1999	1999	NUM
aijas-7	60	35	and	and	CCONJ
aijas-7	60	36	2000	2000	NUM
aijas-7	60	37	.	.	PUNCT
aijas-7	61	1	the	the	DET
aijas-7	61	2	study	study	NOUN
aijas-7	61	3	reveals	reveal	VERB
aijas-7	61	4	that	that	SCONJ
aijas-7	61	5	the	the	DET
aijas-7	61	6	level	level	NOUN
aijas-7	61	7	of	of	ADP
aijas-7	61	8	compliance	compliance	NOUN
aijas-7	61	9	from	from	ADP
aijas-7	61	10	a	a	DET
aijas-7	61	11	sample	sample	NOUN
aijas-7	61	12	of	of	ADP
aijas-7	61	13	101	101	NUM
aijas-7	61	14	companies	company	NOUN
aijas-7	61	15	selected	select	VERB
aijas-7	61	16	from	from	ADP
aijas-7	61	17	13	13	NUM
aijas-7	61	18	countries	country	NOUN
aijas-7	61	19	(	(	PUNCT
aijas-7	61	20	austria	austria	PROPN
aijas-7	61	21	,	,	PUNCT
aijas-7	61	22	china	china	PROPN
aijas-7	61	23	,	,	PUNCT
aijas-7	61	24	czech	czech	PROPN
aijas-7	61	25	republic	republic	NOUN
aijas-7	61	26	,	,	PUNCT
aijas-7	61	27	denmark	denmark	PROPN
aijas-7	61	28	,	,	PUNCT
aijas-7	61	29	finland	finland	PROPN
aijas-7	61	30	,	,	PUNCT
aijas-7	61	31	germany	germany	PROPN
aijas-7	61	32	,	,	PUNCT
aijas-7	61	33	hong	hong	PROPN
aijas-7	61	34	kong	kong	PROPN
aijas-7	61	35	,	,	PUNCT
aijas-7	61	36	hungary	hungary	PROPN
aijas-7	61	37	,	,	PUNCT
aijas-7	61	38	italy	italy	PROPN
aijas-7	61	39	,	,	PUNCT
aijas-7	61	40	netherlands	netherlands	PROPN
aijas-7	61	41	,	,	PUNCT
aijas-7	61	42	south	south	PROPN
aijas-7	61	43	africa	africa	PROPN
aijas-7	61	44	,	,	PUNCT
aijas-7	61	45	sweden	sweden	PROPN
aijas-7	61	46	and	and	CCONJ
aijas-7	61	47	switzerland	switzerland	PROPN
aijas-7	61	48	)	)	PUNCT
aijas-7	61	49	is	be	AUX
aijas-7	61	50	58	58	NUM
aijas-7	61	51	%	%	NOUN
aijas-7	61	52	and	and	CCONJ
aijas-7	61	53	64	64	NUM
aijas-7	61	54	%	%	NOUN
aijas-7	61	55	in	in	ADP
aijas-7	61	56	1999	1999	NUM
aijas-7	61	57	and	and	CCONJ
aijas-7	61	58	2000	2000	NUM
aijas-7	61	59	respectively	respectively	ADV
aijas-7	61	60	.	.	PUNCT
aijas-7	62	1	ballas	ballas	PROPN
aijas-7	62	2	and	and	CCONJ
aijas-7	62	3	tzovas	tzovas	PROPN
aijas-7	62	4	(	(	PUNCT
aijas-7	62	5	2010	2010	NUM
aijas-7	62	6	)	)	PUNCT
aijas-7	62	7	further	far	ADV
aijas-7	62	8	affirmed	affirm	VERB
aijas-7	62	9	significant	significant	ADJ
aijas-7	62	10	non	non	ADJ
aijas-7	62	11	-	-	NOUN
aijas-7	62	12	compliance	compliance	NOUN
aijas-7	62	13	by	by	ADP
aijas-7	62	14	examining	examine	VERB
aijas-7	62	15	the	the	DET
aijas-7	62	16	extent	extent	NOUN
aijas-7	62	17	to	to	PART
aijas-7	62	18	which	which	PRON
aijas-7	62	19	greek	greek	ADJ
aijas-7	62	20	firms	firm	NOUN
aijas-7	62	21	comply	comply	VERB
aijas-7	62	22	with	with	ADP
aijas-7	62	23	the	the	DET
aijas-7	62	24	disclosure	disclosure	NOUN
aijas-7	62	25	requirements	requirement	NOUN
aijas-7	62	26	of	of	ADP
aijas-7	62	27	ifrs	ifrs	PROPN
aijas-7	62	28	.	.	PUNCT
aijas-7	63	1	financial	financial	ADJ
aijas-7	63	2	statements	statement	NOUN
aijas-7	63	3	of	of	ADP
aijas-7	63	4	32	32	NUM
aijas-7	63	5	greek	greek	NOUN
aijas-7	63	6	firms	firm	NOUN
aijas-7	63	7	were	be	AUX
aijas-7	63	8	examined	examine	VERB
aijas-7	63	9	for	for	ADP
aijas-7	63	10	compliance	compliance	NOUN
aijas-7	63	11	.	.	PUNCT
aijas-7	64	1	the	the	DET
aijas-7	64	2	compliance	compliance	NOUN
aijas-7	64	3	ratio	ratio	NOUN
aijas-7	64	4	was	be	AUX
aijas-7	64	5	computed	compute	VERB
aijas-7	64	6	as	as	ADP
aijas-7	64	7	what	what	PRON
aijas-7	64	8	a	a	DET
aijas-7	64	9	company	company	NOUN
aijas-7	64	10	disclosed	disclose	VERB
aijas-7	64	11	in	in	ADP
aijas-7	64	12	its	its	PRON
aijas-7	64	13	report	report	NOUN
aijas-7	64	14	to	to	ADP
aijas-7	64	15	what	what	PRON
aijas-7	64	16	it	it	PRON
aijas-7	64	17	is	be	AUX
aijas-7	64	18	obliged	oblige	VERB
aijas-7	64	19	to	to	PART
aijas-7	64	20	disclose	disclose	VERB
aijas-7	64	21	for	for	ADP
aijas-7	64	22	each	each	DET
aijas-7	64	23	category	category	NOUN
aijas-7	64	24	.	.	PUNCT
aijas-7	65	1	the	the	DET
aijas-7	65	2	study	study	NOUN
aijas-7	65	3	revealed	reveal	VERB
aijas-7	65	4	that	that	SCONJ
aijas-7	65	5	no	no	DET
aijas-7	65	6	single	single	ADJ
aijas-7	65	7	firm	firm	NOUN
aijas-7	65	8	fully	fully	ADV
aijas-7	65	9	complied	comply	VERB
aijas-7	65	10	with	with	ADP
aijas-7	65	11	disclosure	disclosure	NOUN
aijas-7	65	12	requirements	requirement	NOUN
aijas-7	65	13	while	while	SCONJ
aijas-7	65	14	the	the	DET
aijas-7	65	15	average	average	ADJ
aijas-7	65	16	compliance	compliance	NOUN
aijas-7	65	17	rate	rate	NOUN
aijas-7	65	18	was	be	AUX
aijas-7	65	19	62.9	62.9	NUM
aijas-7	65	20	%	%	NOUN
aijas-7	65	21	.	.	PUNCT
aijas-7	66	1	the	the	DET
aijas-7	66	2	study	study	NOUN
aijas-7	66	3	also	also	ADV
aijas-7	66	4	revealed	reveal	VERB
aijas-7	66	5	that	that	SCONJ
aijas-7	66	6	,	,	PUNCT
aijas-7	66	7	level	level	NOUN
aijas-7	66	8	of	of	ADP
aijas-7	66	9	compliance	compliance	NOUN
aijas-7	66	10	was	be	AUX
aijas-7	66	11	positively	positively	ADV
aijas-7	66	12	related	relate	VERB
aijas-7	66	13	with	with	ADP
aijas-7	66	14	company	company	NOUN
aijas-7	66	15	attributes	attribute	NOUN
aijas-7	66	16	such	such	ADJ
aijas-7	66	17	as	as	ADP
aijas-7	66	18	listing	list	VERB
aijas-7	66	19	status	status	NOUN
aijas-7	66	20	,	,	PUNCT
aijas-7	66	21	size	size	NOUN
aijas-7	66	22	,	,	PUNCT
aijas-7	66	23	and	and	CCONJ
aijas-7	66	24	profitability	profitability	NOUN
aijas-7	66	25	while	while	SCONJ
aijas-7	66	26	a	a	DET
aijas-7	66	27	negative	negative	ADJ
aijas-7	66	28	relationship	relationship	NOUN
aijas-7	66	29	was	be	AUX
aijas-7	66	30	established	establish	VERB
aijas-7	66	31	for	for	ADP
aijas-7	66	32	sector	sector	NOUN
aijas-7	66	33	classification	classification	NOUN
aijas-7	66	34	.	.	PUNCT
aijas-7	67	1	al	al	PROPN
aijas-7	67	2	-	-	PUNCT
aijas-7	67	3	mutawaa	mutawaa	PROPN
aijas-7	67	4	and	and	CCONJ
aijas-7	67	5	hawaidy	hawaidy	ADJ
aijas-7	67	6	(	(	PUNCT
aijas-7	67	7	2010	2010	NUM
aijas-7	67	8	)	)	PUNCT
aijas-7	67	9	empirically	empirically	ADV
aijas-7	67	10	investigate	investigate	VERB
aijas-7	67	11	the	the	DET
aijas-7	67	12	extent	extent	NOUN
aijas-7	67	13	of	of	ADP
aijas-7	67	14	compliance	compliance	NOUN
aijas-7	67	15	of	of	ADP
aijas-7	67	16	kuwaiti	kuwaiti	PROPN
aijas-7	67	17	listed	list	VERB
aijas-7	67	18	companies	company	NOUN
aijas-7	67	19	with	with	ADP
aijas-7	67	20	ias	ias	PROPN
aijas-7	67	21	/	/	SYM
aijas-7	67	22	ifrss	ifrss	PROPN
aijas-7	67	23	disclosure	disclosure	NOUN
aijas-7	67	24	requirements	requirement	NOUN
aijas-7	67	25	and	and	CCONJ
aijas-7	67	26	examined	examine	VERB
aijas-7	67	27	the	the	DET
aijas-7	67	28	factors	factor	NOUN
aijas-7	67	29	associated	associate	VERB
aijas-7	67	30	with	with	ADP
aijas-7	67	31	the	the	DET
aijas-7	67	32	level	level	NOUN
aijas-7	67	33	of	of	ADP
aijas-7	67	34	compliance	compliance	NOUN
aijas-7	67	35	.	.	PUNCT
aijas-7	68	1	2006	2006	NUM
aijas-7	68	2	annual	annual	ADJ
aijas-7	68	3	report	report	NOUN
aijas-7	68	4	of	of	ADP
aijas-7	68	5	48	48	NUM
aijas-7	68	6	non	non	ADJ
aijas-7	68	7	-	-	ADJ
aijas-7	68	8	financial	financial	ADJ
aijas-7	68	9	companies	company	NOUN
aijas-7	68	10	were	be	AUX
aijas-7	68	11	randomly	randomly	ADV
aijas-7	68	12	sampled	sample	VERB
aijas-7	68	13	from	from	ADP
aijas-7	68	14	121	121	NUM
aijas-7	68	15	kuwaiti	kuwaiti	PROPN
aijas-7	68	16	companies	company	NOUN
aijas-7	68	17	listed	list	VERB
aijas-7	68	18	and	and	CCONJ
aijas-7	68	19	carefully	carefully	ADV
aijas-7	68	20	scrutinized	scrutinize	VERB
aijas-7	68	21	for	for	ADP
aijas-7	68	22	compliance	compliance	NOUN
aijas-7	68	23	with	with	ADP
aijas-7	68	24	iass	iass	NOUN
aijas-7	68	25	disclosure	disclosure	NOUN
aijas-7	68	26	compliance	compliance	NOUN
aijas-7	68	27	.	.	PUNCT
aijas-7	69	1	standards	standard	NOUN
aijas-7	69	2	examined	examine	VERB
aijas-7	69	3	were	be	AUX
aijas-7	69	4	ias	ias	PROPN
aijas-7	69	5	1	1	NUM
aijas-7	69	6	,	,	PUNCT
aijas-7	69	7	10	10	NUM
aijas-7	69	8	,	,	PUNCT
aijas-7	69	9	14	14	NUM
aijas-7	69	10	,	,	PUNCT
aijas-7	69	11	16	16	NUM
aijas-7	69	12	,	,	PUNCT
aijas-7	69	13	18	18	NUM
aijas-7	69	14	,	,	PUNCT
aijas-7	69	15	21	21	NUM
aijas-7	69	16	,	,	PUNCT
aijas-7	69	17	23	23	NUM
aijas-7	69	18	,	,	PUNCT
aijas-7	69	19	24	24	NUM
aijas-7	69	20	,	,	PUNCT
aijas-7	69	21	27	27	NUM
aijas-7	69	22	,	,	PUNCT
aijas-7	69	23	28	28	NUM
aijas-7	69	24	,	,	PUNCT
aijas-7	69	25	32	32	NUM
aijas-7	69	26	and	and	CCONJ
aijas-7	69	27	34	34	NUM
aijas-7	69	28	.	.	PUNCT
aijas-7	70	1	the	the	DET
aijas-7	70	2	study	study	NOUN
aijas-7	70	3	revealed	reveal	VERB
aijas-7	70	4	an	an	DET
aijas-7	70	5	overall	overall	ADJ
aijas-7	70	6	average	average	ADJ
aijas-7	70	7	compliance	compliance	NOUN
aijas-7	70	8	rate	rate	NOUN
aijas-7	70	9	of	of	ADP
aijas-7	70	10	70	70	NUM
aijas-7	70	11	%	%	NOUN
aijas-7	70	12	.	.	PUNCT
aijas-7	71	1	ias	ias	PROPN
aijas-7	71	2	18	18	NUM
aijas-7	71	3	was	be	AUX
aijas-7	71	4	reported	report	VERB
aijas-7	71	5	as	as	ADP
aijas-7	71	6	the	the	DET
aijas-7	71	7	standard	standard	NOUN
aijas-7	71	8	with	with	ADP
aijas-7	71	9	the	the	DET
aijas-7	71	10	highest	high	ADJ
aijas-7	71	11	mean	mean	ADJ
aijas-7	71	12	compliance	compliance	NOUN
aijas-7	71	13	score	score	NOUN
aijas-7	71	14	of	of	ADP
aijas-7	71	15	95	95	NUM
aijas-7	71	16	%	%	NOUN
aijas-7	71	17	.	.	PUNCT
aijas-7	72	1	al	al	PROPN
aijas-7	72	2	-	-	PUNCT
aijas-7	72	3	shammari	shammari	PROPN
aijas-7	72	4	(	(	PUNCT
aijas-7	72	5	2011	2011	NUM
aijas-7	72	6	)	)	PUNCT
aijas-7	72	7	evaluated	evaluate	VERB
aijas-7	72	8	the	the	DET
aijas-7	72	9	extent	extent	NOUN
aijas-7	72	10	of	of	ADP
aijas-7	72	11	compliance	compliance	NOUN
aijas-7	72	12	with	with	ADP
aijas-7	72	13	disclosure	disclosure	NOUN
aijas-7	72	14	requirements	requirement	NOUN
aijas-7	72	15	of	of	ADP
aijas-7	72	16	international	international	ADJ
aijas-7	72	17	financial	financial	ADJ
aijas-7	72	18	reporting	reporting	NOUN
aijas-7	72	19	standards	standard	NOUN
aijas-7	72	20	(	(	PUNCT
aijas-7	72	21	ifrss	ifrss	NOUN
aijas-7	72	22	)	)	PUNCT
aijas-7	72	23	by	by	ADP
aijas-7	72	24	168	168	NUM
aijas-7	72	25	companies	company	NOUN
aijas-7	72	26	listed	list	VERB
aijas-7	72	27	on	on	ADP
aijas-7	72	28	the	the	DET
aijas-7	72	29	kuwaiti	kuwaiti	PROPN
aijas-7	72	30	stock	stock	NOUN
aijas-7	72	31	exchange	exchange	PROPN
aijas-7	72	32	in	in	ADP
aijas-7	72	33	2008	2008	NUM
aijas-7	72	34	using	use	VERB
aijas-7	72	35	a	a	DET
aijas-7	72	36	selfdisclosure	selfdisclosure	ADJ
aijas-7	72	37	compliance	compliance	NOUN
aijas-7	72	38	index	index	NOUN
aijas-7	72	39	and	and	CCONJ
aijas-7	72	40	multivariate	multivariate	NOUN
aijas-7	72	41	regression	regression	NOUN
aijas-7	72	42	analysis	analysis	NOUN
aijas-7	72	43	to	to	PART
aijas-7	72	44	test	test	VERB
aijas-7	72	45	the	the	DET
aijas-7	72	46	relationship	relationship	NOUN
aijas-7	72	47	between	between	ADP
aijas-7	72	48	the	the	DET
aijas-7	72	49	level	level	NOUN
aijas-7	72	50	of	of	ADP
aijas-7	72	51	disclosure	disclosure	NOUN
aijas-7	72	52	compliance	compliance	NOUN
aijas-7	72	53	with	with	ADP
aijas-7	72	54	ifrss	ifrss	PROPN
aijas-7	72	55	and	and	CCONJ
aijas-7	72	56	nine	nine	NUM
aijas-7	72	57	company	company	NOUN
aijas-7	72	58	characteristics	characteristic	NOUN
aijas-7	72	59	.	.	PUNCT
aijas-7	73	1	the	the	DET
aijas-7	73	2	results	result	NOUN
aijas-7	73	3	showed	show	VERB
aijas-7	73	4	that	that	SCONJ
aijas-7	73	5	the	the	DET
aijas-7	73	6	level	level	NOUN
aijas-7	73	7	of	of	ADP
aijas-7	73	8	compliance	compliance	NOUN
aijas-7	73	9	by	by	ADP
aijas-7	73	10	sampled	sample	VERB
aijas-7	73	11	firms	firm	NOUN
aijas-7	73	12	is	be	AUX
aijas-7	73	13	82	82	NUM
aijas-7	73	14	%	%	NOUN
aijas-7	73	15	.	.	PUNCT
aijas-7	74	1	the	the	DET
aijas-7	74	2	findings	finding	NOUN
aijas-7	74	3	suffer	suffer	VERB
aijas-7	74	4	limitations	limitation	NOUN
aijas-7	74	5	because	because	SCONJ
aijas-7	74	6	the	the	DET
aijas-7	74	7	model	model	NOUN
aijas-7	74	8	was	be	AUX
aijas-7	74	9	able	able	ADJ
aijas-7	74	10	to	to	PART
aijas-7	74	11	explain	explain	VERB
aijas-7	74	12	only	only	ADV
aijas-7	74	13	40	40	NUM
aijas-7	74	14	%	%	NOUN
aijas-7	74	15	of	of	ADP
aijas-7	74	16	the	the	DET
aijas-7	74	17	compliance	compliance	NOUN
aijas-7	74	18	variation	variation	NOUN
aijas-7	74	19	coupled	couple	VERB
aijas-7	74	20	with	with	ADP
aijas-7	74	21	the	the	DET
aijas-7	74	22	fact	fact	NOUN
aijas-7	74	23	that	that	SCONJ
aijas-7	74	24	it	it	PRON
aijas-7	74	25	is	be	AUX
aijas-7	74	26	based	base	VERB
aijas-7	74	27	on	on	ADP
aijas-7	74	28	assumption	assumption	NOUN
aijas-7	74	29	that	that	SCONJ
aijas-7	74	30	compliance	compliance	NOUN
aijas-7	74	31	items	item	NOUN
aijas-7	74	32	have	have	AUX
aijas-7	74	33	the	the	DET
aijas-7	74	34	same	same	ADJ
aijas-7	74	35	weight	weight	NOUN
aijas-7	74	36	and	and	CCONJ
aijas-7	74	37	that	that	SCONJ
aijas-7	74	38	companies	company	NOUN
aijas-7	74	39	that	that	PRON
aijas-7	74	40	are	be	AUX
aijas-7	74	41	disclosing	disclose	VERB
aijas-7	74	42	the	the	DET
aijas-7	74	43	most	most	ADJ
aijas-7	74	44	information	information	NOUN
aijas-7	74	45	would	would	AUX
aijas-7	74	46	have	have	AUX
aijas-7	74	47	selected	select	VERB
aijas-7	74	48	the	the	DET
aijas-7	74	49	most	most	ADV
aijas-7	74	50	important	important	ADJ
aijas-7	74	51	information	information	NOUN
aijas-7	74	52	.	.	PUNCT
aijas-7	75	1	al	al	PROPN
aijas-7	75	2	-	-	PUNCT
aijas-7	75	3	jabri	jabri	PROPN
aijas-7	75	4	&	&	CCONJ
aijas-7	75	5	hussain	hussain	PROPN
aijas-7	75	6	(	(	PUNCT
aijas-7	75	7	2012	2012	NUM
aijas-7	75	8	)	)	PUNCT
aijas-7	75	9	assessed	assess	VERB
aijas-7	75	10	the	the	DET
aijas-7	75	11	level	level	NOUN
aijas-7	75	12	of	of	ADP
aijas-7	75	13	disclosure	disclosure	NOUN
aijas-7	75	14	in	in	ADP
aijas-7	75	15	the	the	DET
aijas-7	75	16	annual	annual	ADJ
aijas-7	75	17	reports	report	NOUN
aijas-7	75	18	of	of	ADP
aijas-7	75	19	94	94	NUM
aijas-7	75	20	manufacturing	manufacturing	NOUN
aijas-7	75	21	and	and	CCONJ
aijas-7	75	22	service	service	NOUN
aijas-7	75	23	firms	firm	NOUN
aijas-7	75	24	listed	list	VERB
aijas-7	75	25	on	on	ADP
aijas-7	75	26	muscat	muscat	PROPN
aijas-7	75	27	securities	security	NOUN
aijas-7	75	28	market	market	NOUN
aijas-7	75	29	(	(	PUNCT
aijas-7	75	30	msm	msm	NOUN
aijas-7	75	31	)	)	PUNCT
aijas-7	75	32	in	in	ADP
aijas-7	75	33	oman	oman	NOUN
aijas-7	75	34	.	.	PUNCT
aijas-7	76	1	a	a	DET
aijas-7	76	2	disclosure	disclosure	NOUN
aijas-7	76	3	checklist	checklist	NOUN
aijas-7	76	4	consisting	consist	VERB
aijas-7	76	5	of	of	ADP
aijas-7	76	6	66	66	NUM
aijas-7	76	7	mandatory	mandatory	ADJ
aijas-7	76	8	items	item	NOUN
aijas-7	76	9	was	be	AUX
aijas-7	76	10	developed	develop	VERB
aijas-7	76	11	to	to	PART
aijas-7	76	12	assess	assess	VERB
aijas-7	76	13	the	the	DET
aijas-7	76	14	level	level	NOUN
aijas-7	76	15	of	of	ADP
aijas-7	76	16	disclosure	disclosure	NOUN
aijas-7	76	17	in	in	ADP
aijas-7	76	18	the	the	DET
aijas-7	76	19	2003	2003	NUM
aijas-7	76	20	annual	annual	ADJ
aijas-7	76	21	reports	report	NOUN
aijas-7	76	22	of	of	ADP
aijas-7	76	23	the	the	DET
aijas-7	76	24	sampled	sample	VERB
aijas-7	76	25	firms	firm	NOUN
aijas-7	76	26	to	to	PART
aijas-7	76	27	investigate	investigate	VERB
aijas-7	76	28	the	the	DET
aijas-7	76	29	level	level	NOUN
aijas-7	76	30	of	of	ADP
aijas-7	76	31	compliance	compliance	NOUN
aijas-7	76	32	with	with	ADP
aijas-7	76	33	eight	eight	NUM
aijas-7	76	34	standards	standard	NOUN
aijas-7	76	35	namely	namely	ADV
aijas-7	76	36	ias	ias	ADJ
aijas-7	76	37	1	1	NUM
aijas-7	76	38	,	,	PUNCT
aijas-7	76	39	ias	ias	PROPN
aijas-7	76	40	2	2	NUM
aijas-7	76	41	;	;	PUNCT
aijas-7	76	42	ias	ias	PROPN
aijas-7	76	43	10	10	NUM
aijas-7	76	44	;	;	PUNCT
aijas-7	76	45	ias	ias	PROPN
aijas-7	76	46	16	16	NUM
aijas-7	76	47	;	;	PUNCT
aijas-7	76	48	ias	ias	PROPN
aijas-7	76	49	21	21	NUM
aijas-7	76	50	;	;	PUNCT
aijas-7	76	51	ias	ias	PROPN
aijas-7	76	52	24	24	NUM
aijas-7	76	53	;	;	PUNCT
aijas-7	76	54	ias	ias	PROPN
aijas-7	76	55	28	28	NUM
aijas-7	76	56	and	and	CCONJ
aijas-7	76	57	ias	ias	PROPN
aijas-7	76	58	33	33	NUM
aijas-7	76	59	.	.	PUNCT
aijas-7	77	1	the	the	DET
aijas-7	77	2	study	study	NOUN
aijas-7	77	3	reveals	reveal	VERB
aijas-7	77	4	that	that	SCONJ
aijas-7	77	5	the	the	DET
aijas-7	77	6	mean	mean	ADJ
aijas-7	77	7	level	level	NOUN
aijas-7	77	8	of	of	ADP
aijas-7	77	9	compliance	compliance	NOUN
aijas-7	77	10	by	by	ADP
aijas-7	77	11	all	all	DET
aijas-7	77	12	the	the	DET
aijas-7	77	13	sampled	sample	VERB
aijas-7	77	14	firms	firm	NOUN
aijas-7	77	15	was	be	AUX
aijas-7	77	16	79	79	NUM
aijas-7	77	17	%	%	NOUN
aijas-7	77	18	while	while	SCONJ
aijas-7	77	19	the	the	DET
aijas-7	77	20	www.acseusa.org/journal/index.php/aijas	www.acseusa.org/journal/index.php/aijas	PROPN
aijas-7	77	21	american	american	PROPN
aijas-7	77	22	international	international	PROPN
aijas-7	77	23	journal	journal	PROPN
aijas-7	77	24	of	of	ADP
aijas-7	77	25	agricultural	agricultural	ADJ
aijas-7	77	26	studies	study	NOUN
aijas-7	77	27	vol	vol	NOUN
aijas-7	77	28	.	.	PROPN
aijas-7	78	1	2	2	NUM
aijas-7	78	2	,	,	PUNCT
aijas-7	78	3	no	no	INTJ
aijas-7	78	4	.	.	NOUN
aijas-7	78	5	1	1	NUM
aijas-7	78	6	;	;	PUNCT
aijas-7	78	7	2019	2019	NUM
aijas-7	78	8	12	12	NUM
aijas-7	78	9	minimum	minimum	NOUN
aijas-7	78	10	compliance	compliance	NOUN
aijas-7	78	11	level	level	NOUN
aijas-7	78	12	observed	observe	VERB
aijas-7	78	13	was	be	AUX
aijas-7	78	14	41	41	NUM
aijas-7	78	15	%	%	NOUN
aijas-7	78	16	.	.	PUNCT
aijas-7	79	1	disclosure	disclosure	NOUN
aijas-7	79	2	with	with	ADP
aijas-7	79	3	ias	ias	PROPN
aijas-7	79	4	16	16	NUM
aijas-7	79	5	shows	show	VERB
aijas-7	79	6	that	that	SCONJ
aijas-7	79	7	it	it	PRON
aijas-7	79	8	enjoys	enjoy	VERB
aijas-7	79	9	mean	mean	ADJ
aijas-7	79	10	level	level	NOUN
aijas-7	79	11	of	of	ADP
aijas-7	79	12	compliance	compliance	NOUN
aijas-7	79	13	of	of	ADP
aijas-7	79	14	83	83	NUM
aijas-7	79	15	%	%	NOUN
aijas-7	79	16	,	,	PUNCT
aijas-7	79	17	while	while	SCONJ
aijas-7	79	18	item	item	NOUN
aijas-7	79	19	by	by	ADP
aijas-7	79	20	item	item	NOUN
aijas-7	79	21	analysis	analysis	NOUN
aijas-7	79	22	reveals	reveal	VERB
aijas-7	79	23	a	a	DET
aijas-7	79	24	maximum	maximum	ADJ
aijas-7	79	25	and	and	CCONJ
aijas-7	79	26	minimum	minimum	ADJ
aijas-7	79	27	level	level	NOUN
aijas-7	79	28	of	of	ADP
aijas-7	79	29	compliance	compliance	NOUN
aijas-7	79	30	of	of	ADP
aijas-7	79	31	100	100	NUM
aijas-7	79	32	%	%	NOUN
aijas-7	79	33	and	and	CCONJ
aijas-7	79	34	23	23	NUM
aijas-7	79	35	%	%	NOUN
aijas-7	79	36	respectively	respectively	ADV
aijas-7	79	37	.	.	PUNCT
aijas-7	80	1	equally	equally	ADV
aijas-7	80	2	significant	significant	ADJ
aijas-7	80	3	from	from	ADP
aijas-7	80	4	the	the	DET
aijas-7	80	5	study	study	NOUN
aijas-7	80	6	is	be	AUX
aijas-7	80	7	the	the	DET
aijas-7	80	8	existence	existence	NOUN
aijas-7	80	9	of	of	ADP
aijas-7	80	10	considerable	considerable	ADJ
aijas-7	80	11	variation	variation	NOUN
aijas-7	80	12	between	between	ADP
aijas-7	80	13	individual	individual	ADJ
aijas-7	80	14	companies	company	NOUN
aijas-7	80	15	in	in	ADP
aijas-7	80	16	terms	term	NOUN
aijas-7	80	17	of	of	ADP
aijas-7	80	18	the	the	DET
aijas-7	80	19	level	level	NOUN
aijas-7	80	20	of	of	ADP
aijas-7	80	21	compliance	compliance	NOUN
aijas-7	80	22	with	with	ADP
aijas-7	80	23	international	international	ADJ
aijas-7	80	24	accounting	accounting	NOUN
aijas-7	80	25	standards	standard	NOUN
aijas-7	80	26	.	.	PUNCT
aijas-7	81	1	research	research	NOUN
aijas-7	81	2	on	on	ADP
aijas-7	81	3	compliance	compliance	NOUN
aijas-7	81	4	with	with	ADP
aijas-7	81	5	accounting	accounting	NOUN
aijas-7	81	6	standards	standard	NOUN
aijas-7	81	7	disclosure	disclosure	NOUN
aijas-7	81	8	practice	practice	NOUN
aijas-7	81	9	in	in	ADP
aijas-7	81	10	nigeria	nigeria	PROPN
aijas-7	81	11	include	include	VERB
aijas-7	81	12	:	:	PUNCT
aijas-7	81	13	barde	barde	NOUN
aijas-7	81	14	(	(	PUNCT
aijas-7	81	15	2009	2009	NUM
aijas-7	81	16	)	)	PUNCT
aijas-7	81	17	appraised	appraise	VERB
aijas-7	81	18	the	the	DET
aijas-7	81	19	extent	extent	NOUN
aijas-7	81	20	of	of	ADP
aijas-7	81	21	compliance	compliance	NOUN
aijas-7	81	22	with	with	ADP
aijas-7	81	23	disclosure	disclosure	NOUN
aijas-7	81	24	requirements	requirement	NOUN
aijas-7	81	25	of	of	ADP
aijas-7	81	26	sas	sas	PROPN
aijas-7	81	27	2	2	NUM
aijas-7	81	28	(	(	PUNCT
aijas-7	81	29	information	information	NOUN
aijas-7	81	30	to	to	PART
aijas-7	81	31	be	be	AUX
aijas-7	81	32	disclosed	disclose	VERB
aijas-7	81	33	in	in	ADP
aijas-7	81	34	financial	financial	ADJ
aijas-7	81	35	statements	statement	NOUN
aijas-7	81	36	)	)	PUNCT
aijas-7	81	37	by	by	ADP
aijas-7	81	38	nigerian	nigerian	ADJ
aijas-7	81	39	oil	oil	NOUN
aijas-7	81	40	marketing	marketing	NOUN
aijas-7	81	41	companies	company	NOUN
aijas-7	81	42	.	.	PUNCT
aijas-7	82	1	through	through	ADP
aijas-7	82	2	the	the	DET
aijas-7	82	3	compliance	compliance	NOUN
aijas-7	82	4	index	index	NOUN
aijas-7	82	5	and	and	CCONJ
aijas-7	82	6	chi	chi	PROPN
aijas-7	82	7	square	square	PROPN
aijas-7	82	8	technique	technique	NOUN
aijas-7	82	9	the	the	DET
aijas-7	82	10	study	study	NOUN
aijas-7	82	11	affirms	affirm	VERB
aijas-7	82	12	that	that	SCONJ
aijas-7	82	13	compliance	compliance	NOUN
aijas-7	82	14	by	by	ADP
aijas-7	82	15	sampled	sample	VERB
aijas-7	82	16	firm	firm	NOUN
aijas-7	82	17	was	be	AUX
aijas-7	82	18	50	50	NUM
aijas-7	82	19	%	%	NOUN
aijas-7	82	20	for	for	ADP
aijas-7	82	21	disclosure	disclosure	NOUN
aijas-7	82	22	relating	relate	VERB
aijas-7	82	23	to	to	PART
aijas-7	82	24	balance	balance	NOUN
aijas-7	82	25	sheet	sheet	NOUN
aijas-7	82	26	and	and	CCONJ
aijas-7	82	27	its	its	PRON
aijas-7	82	28	content	content	NOUN
aijas-7	82	29	,	,	PUNCT
aijas-7	82	30	100	100	NUM
aijas-7	82	31	%	%	NOUN
aijas-7	82	32	for	for	ADP
aijas-7	82	33	all	all	DET
aijas-7	82	34	other	other	ADJ
aijas-7	82	35	disclosure	disclosure	NOUN
aijas-7	82	36	requirements	requirement	NOUN
aijas-7	82	37	of	of	ADP
aijas-7	82	38	the	the	DET
aijas-7	82	39	standard	standard	NOUN
aijas-7	82	40	.	.	PUNCT
aijas-7	83	1	in	in	ADP
aijas-7	83	2	a	a	DET
aijas-7	83	3	similar	similar	ADJ
aijas-7	83	4	study	study	NOUN
aijas-7	83	5	,	,	PUNCT
aijas-7	83	6	nyor	nyor	NOUN
aijas-7	83	7	(	(	PUNCT
aijas-7	83	8	2010	2010	NUM
aijas-7	83	9	)	)	PUNCT
aijas-7	83	10	who	who	PRON
aijas-7	83	11	examines	examine	VERB
aijas-7	83	12	compliance	compliance	NOUN
aijas-7	83	13	with	with	ADP
aijas-7	83	14	sas	sas	PROPN
aijas-7	83	15	2	2	NUM
aijas-7	83	16	(	(	PUNCT
aijas-7	83	17	information	information	NOUN
aijas-7	83	18	to	to	PART
aijas-7	83	19	be	be	AUX
aijas-7	83	20	disclosed	disclose	VERB
aijas-7	83	21	in	in	ADP
aijas-7	83	22	financial	financial	ADJ
aijas-7	83	23	statements	statement	NOUN
aijas-7	83	24	)	)	PUNCT
aijas-7	83	25	,	,	PUNCT
aijas-7	83	26	sas	sa	VERB
aijas-7	83	27	10	10	NUM
aijas-7	83	28	(	(	PUNCT
aijas-7	83	29	accounting	account	VERB
aijas-7	83	30	by	by	ADP
aijas-7	83	31	banks	bank	NOUN
aijas-7	83	32	and	and	CCONJ
aijas-7	83	33	nonbank	nonbank	PROPN
aijas-7	83	34	financial	financial	ADJ
aijas-7	83	35	institutions	institution	NOUN
aijas-7	83	36	)	)	PUNCT
aijas-7	83	37	and	and	CCONJ
aijas-7	83	38	sas	sas	PROPN
aijas-7	83	39	18	18	NUM
aijas-7	83	40	(	(	PUNCT
aijas-7	83	41	on	on	ADP
aijas-7	83	42	statement	statement	NOUN
aijas-7	83	43	of	of	ADP
aijas-7	83	44	cash	cash	NOUN
aijas-7	83	45	flows	flow	NOUN
aijas-7	83	46	)	)	PUNCT
aijas-7	83	47	by	by	ADP
aijas-7	83	48	nigerian	nigerian	ADJ
aijas-7	83	49	banks	bank	NOUN
aijas-7	83	50	for	for	ADP
aijas-7	83	51	a	a	DET
aijas-7	83	52	sample	sample	NOUN
aijas-7	83	53	of	of	ADP
aijas-7	83	54	6	6	NUM
aijas-7	83	55	out	out	ADP
aijas-7	83	56	of	of	ADP
aijas-7	83	57	24	24	NUM
aijas-7	83	58	banks	bank	NOUN
aijas-7	83	59	listed	list	VERB
aijas-7	83	60	on	on	ADP
aijas-7	83	61	the	the	DET
aijas-7	83	62	nigerian	nigerian	ADJ
aijas-7	83	63	stock	stock	NOUN
aijas-7	83	64	exchange	exchange	PROPN
aijas-7	83	65	(	(	PUNCT
aijas-7	83	66	nse	nse	NOUN
aijas-7	83	67	)	)	PUNCT
aijas-7	83	68	between	between	ADP
aijas-7	83	69	1999	1999	NUM
aijas-7	83	70	and	and	CCONJ
aijas-7	83	71	2008	2008	NUM
aijas-7	83	72	.	.	PUNCT
aijas-7	84	1	the	the	DET
aijas-7	84	2	result	result	NOUN
aijas-7	84	3	exposes	expose	VERB
aijas-7	84	4	existence	existence	NOUN
aijas-7	84	5	of	of	ADP
aijas-7	84	6	several	several	ADJ
aijas-7	84	7	areas	area	NOUN
aijas-7	84	8	of	of	ADP
aijas-7	84	9	noncompliance	noncompliance	NOUN
aijas-7	84	10	in	in	ADP
aijas-7	84	11	each	each	DET
aijas-7	84	12	standard	standard	NOUN
aijas-7	84	13	.	.	PUNCT
aijas-7	85	1	yahaya	yahaya	PROPN
aijas-7	85	2	(	(	PUNCT
aijas-7	85	3	2011	2011	NUM
aijas-7	85	4	)	)	PUNCT
aijas-7	85	5	assesses	assess	VERB
aijas-7	85	6	the	the	DET
aijas-7	85	7	level	level	NOUN
aijas-7	85	8	of	of	ADP
aijas-7	85	9	nigerian	nigerian	ADJ
aijas-7	85	10	banks	bank	NOUN
aijas-7	85	11	’	'	PUNCT
aijas-7	85	12	compliance	compliance	NOUN
aijas-7	85	13	with	with	ADP
aijas-7	85	14	16	16	NUM
aijas-7	85	15	statements	statement	NOUN
aijas-7	85	16	of	of	ADP
aijas-7	85	17	accounting	accounting	NOUN
aijas-7	85	18	standards	standard	NOUN
aijas-7	85	19	.	.	PUNCT
aijas-7	86	1	twenty	twenty	NUM
aijas-7	86	2	selected	select	VERB
aijas-7	86	3	banks	bank	NOUN
aijas-7	86	4	quoted	quote	VERB
aijas-7	86	5	on	on	ADP
aijas-7	86	6	the	the	DET
aijas-7	86	7	nigerian	nigerian	ADJ
aijas-7	86	8	stock	stock	NOUN
aijas-7	86	9	exchange	exchange	NOUN
aijas-7	86	10	constituted	constitute	VERB
aijas-7	86	11	the	the	DET
aijas-7	86	12	target	target	NOUN
aijas-7	86	13	sample	sample	NOUN
aijas-7	86	14	.	.	PUNCT
aijas-7	87	1	both	both	DET
aijas-7	87	2	primary	primary	ADJ
aijas-7	87	3	and	and	CCONJ
aijas-7	87	4	secondary	secondary	ADJ
aijas-7	87	5	sources	source	NOUN
aijas-7	87	6	of	of	ADP
aijas-7	87	7	data	datum	NOUN
aijas-7	87	8	were	be	AUX
aijas-7	87	9	adopted	adopt	VERB
aijas-7	87	10	in	in	ADP
aijas-7	87	11	carrying	carry	VERB
aijas-7	87	12	out	out	ADP
aijas-7	87	13	the	the	DET
aijas-7	87	14	study	study	NOUN
aijas-7	87	15	with	with	ADP
aijas-7	87	16	a	a	DET
aijas-7	87	17	researcher	researcher	NOUN
aijas-7	87	18	-	-	PUNCT
aijas-7	87	19	designed	design	VERB
aijas-7	87	20	questionnaire	questionnaire	NOUN
aijas-7	87	21	used	use	VERB
aijas-7	87	22	to	to	PART
aijas-7	87	23	obtain	obtain	VERB
aijas-7	87	24	data	datum	NOUN
aijas-7	87	25	from	from	ADP
aijas-7	87	26	sampled	sample	VERB
aijas-7	87	27	banks	bank	NOUN
aijas-7	87	28	.	.	PUNCT
aijas-7	88	1	a	a	DET
aijas-7	88	2	total	total	NOUN
aijas-7	88	3	of	of	ADP
aijas-7	88	4	five	five	NUM
aijas-7	88	5	hundred	hundred	NUM
aijas-7	88	6	randomly	randomly	ADV
aijas-7	88	7	selected	select	VERB
aijas-7	88	8	senior	senior	ADJ
aijas-7	88	9	and	and	CCONJ
aijas-7	88	10	management	management	NOUN
aijas-7	88	11	staff	staff	NOUN
aijas-7	88	12	of	of	ADP
aijas-7	88	13	banks	bank	NOUN
aijas-7	88	14	were	be	AUX
aijas-7	88	15	chosen	choose	VERB
aijas-7	88	16	as	as	ADP
aijas-7	88	17	respondents	respondent	NOUN
aijas-7	88	18	for	for	ADP
aijas-7	88	19	the	the	DET
aijas-7	88	20	study	study	NOUN
aijas-7	88	21	.	.	PUNCT
aijas-7	89	1	the	the	DET
aijas-7	89	2	annual	annual	ADJ
aijas-7	89	3	financial	financial	ADJ
aijas-7	89	4	reports	report	NOUN
aijas-7	89	5	of	of	ADP
aijas-7	89	6	the	the	DET
aijas-7	89	7	selected	select	VERB
aijas-7	89	8	banks	bank	NOUN
aijas-7	89	9	from	from	ADP
aijas-7	89	10	2005	2005	NUM
aijas-7	89	11	-	-	SYM
aijas-7	89	12	2009	2009	NUM
aijas-7	89	13	were	be	AUX
aijas-7	89	14	also	also	ADV
aijas-7	89	15	used	use	VERB
aijas-7	89	16	.	.	PUNCT
aijas-7	90	1	the	the	DET
aijas-7	90	2	result	result	NOUN
aijas-7	90	3	of	of	ADP
aijas-7	90	4	anova	anova	PROPN
aijas-7	90	5	reveals	reveal	VERB
aijas-7	90	6	that	that	SCONJ
aijas-7	90	7	there	there	PRON
aijas-7	90	8	is	be	VERB
aijas-7	90	9	significant	significant	ADJ
aijas-7	90	10	difference	difference	NOUN
aijas-7	90	11	between	between	ADP
aijas-7	90	12	the	the	DET
aijas-7	90	13	banks	bank	NOUN
aijas-7	90	14	in	in	ADP
aijas-7	90	15	their	their	PRON
aijas-7	90	16	level	level	NOUN
aijas-7	90	17	of	of	ADP
aijas-7	90	18	compliance	compliance	NOUN
aijas-7	90	19	with	with	ADP
aijas-7	90	20	statement	statement	NOUN
aijas-7	90	21	of	of	ADP
aijas-7	90	22	accounting	accounting	NOUN
aijas-7	90	23	standards	standard	NOUN
aijas-7	90	24	.	.	PUNCT
aijas-7	91	1	sa’idu	sa’idu	PROPN
aijas-7	91	2	and	and	CCONJ
aijas-7	91	3	umar	umar	PROPN
aijas-7	91	4	(	(	PUNCT
aijas-7	91	5	2014	2014	NUM
aijas-7	91	6	)	)	PUNCT
aijas-7	91	7	study	study	VERB
aijas-7	91	8	the	the	DET
aijas-7	91	9	level	level	NOUN
aijas-7	91	10	of	of	ADP
aijas-7	91	11	compliance	compliance	NOUN
aijas-7	91	12	with	with	ADP
aijas-7	91	13	ifrss	ifrss	PROPN
aijas-7	91	14	as	as	ADP
aijas-7	91	15	a	a	DET
aijas-7	91	16	reporting	reporting	NOUN
aijas-7	91	17	framework	framework	NOUN
aijas-7	91	18	in	in	ADP
aijas-7	91	19	the	the	DET
aijas-7	91	20	nigerian	nigerian	ADJ
aijas-7	91	21	banking	banking	NOUN
aijas-7	91	22	industry	industry	NOUN
aijas-7	91	23	.	.	PUNCT
aijas-7	92	1	using	use	VERB
aijas-7	92	2	ex	ex	NOUN
aijas-7	92	3	-	-	ADJ
aijas-7	92	4	post	post	ADJ
aijas-7	92	5	facto	facto	X
aijas-7	92	6	and	and	CCONJ
aijas-7	92	7	survey	survey	VERB
aijas-7	92	8	research	research	NOUN
aijas-7	92	9	designs	design	NOUN
aijas-7	92	10	,	,	PUNCT
aijas-7	92	11	the	the	DET
aijas-7	92	12	study	study	NOUN
aijas-7	92	13	sourced	source	VERB
aijas-7	92	14	data	datum	NOUN
aijas-7	92	15	from	from	ADP
aijas-7	92	16	structured	structured	ADJ
aijas-7	92	17	questionnaire	questionnaire	NOUN
aijas-7	92	18	and	and	CCONJ
aijas-7	92	19	recent	recent	ADJ
aijas-7	92	20	audited	audit	VERB
aijas-7	92	21	financial	financial	ADJ
aijas-7	92	22	reports	report	NOUN
aijas-7	92	23	of	of	ADP
aijas-7	92	24	the	the	DET
aijas-7	92	25	sampled	sample	VERB
aijas-7	92	26	banks	bank	NOUN
aijas-7	92	27	.	.	PUNCT
aijas-7	93	1	qualitative	qualitative	ADJ
aijas-7	93	2	grading	grade	VERB
aijas-7	93	3	system	system	NOUN
aijas-7	93	4	(	(	PUNCT
aijas-7	93	5	qgs	qgs	NOUN
aijas-7	93	6	)	)	PUNCT
aijas-7	93	7	was	be	AUX
aijas-7	93	8	employed	employ	VERB
aijas-7	93	9	in	in	ADP
aijas-7	93	10	determining	determine	VERB
aijas-7	93	11	the	the	DET
aijas-7	93	12	degree	degree	NOUN
aijas-7	93	13	of	of	ADP
aijas-7	93	14	compliance	compliance	NOUN
aijas-7	93	15	of	of	ADP
aijas-7	93	16	the	the	DET
aijas-7	93	17	banks	bank	NOUN
aijas-7	93	18	while	while	SCONJ
aijas-7	93	19	multivariate	multivariate	VERB
aijas-7	93	20	regression	regression	NOUN
aijas-7	93	21	and	and	CCONJ
aijas-7	93	22	chi	chi	ADJ
aijas-7	93	23	-	-	PUNCT
aijas-7	93	24	squire	squire	NOUN
aijas-7	93	25	test	test	NOUN
aijas-7	93	26	were	be	AUX
aijas-7	93	27	used	use	VERB
aijas-7	93	28	in	in	ADP
aijas-7	93	29	measuring	measure	VERB
aijas-7	93	30	the	the	DET
aijas-7	93	31	effect	effect	NOUN
aijas-7	93	32	of	of	ADP
aijas-7	93	33	the	the	DET
aijas-7	93	34	factors	factor	NOUN
aijas-7	93	35	responsible	responsible	ADJ
aijas-7	93	36	of	of	ADP
aijas-7	93	37	such	such	ADJ
aijas-7	93	38	compliance	compliance	NOUN
aijas-7	93	39	and	and	CCONJ
aijas-7	93	40	identified	identify	VERB
aijas-7	93	41	probable	probable	ADJ
aijas-7	93	42	difficulties	difficulty	NOUN
aijas-7	93	43	in	in	ADP
aijas-7	93	44	the	the	DET
aijas-7	93	45	process	process	NOUN
aijas-7	93	46	respectively	respectively	ADV
aijas-7	93	47	.	.	PUNCT
aijas-7	94	1	the	the	DET
aijas-7	94	2	study	study	NOUN
aijas-7	94	3	concludes	conclude	VERB
aijas-7	94	4	that	that	SCONJ
aijas-7	94	5	,	,	PUNCT
aijas-7	94	6	nigerian	nigerian	ADJ
aijas-7	94	7	banking	banking	NOUN
aijas-7	94	8	industry	industry	NOUN
aijas-7	94	9	complied	comply	VERB
aijas-7	94	10	(	(	PUNCT
aijas-7	94	11	semi	semi	ADJ
aijas-7	94	12	-	-	ADJ
aijas-7	94	13	strongly	strongly	ADV
aijas-7	94	14	)	)	PUNCT
aijas-7	94	15	with	with	SCONJ
aijas-7	94	16	the	the	DET
aijas-7	94	17	requirements	requirement	NOUN
aijas-7	94	18	of	of	ADP
aijas-7	94	19	ifrs	ifrs	NOUN
aijas-7	94	20	-	-	PUNCT
aijas-7	94	21	framework	framework	NOUN
aijas-7	94	22	siyambola	siyambola	PROPN
aijas-7	94	23	,	,	PUNCT
aijas-7	94	24	zaharadden	zaharadden	PROPN
aijas-7	94	25	&	&	CCONJ
aijas-7	94	26	adegboye	adegboye	PROPN
aijas-7	94	27	(	(	PUNCT
aijas-7	94	28	2014	2014	NUM
aijas-7	94	29	)	)	PUNCT
aijas-7	94	30	examined	examine	VERB
aijas-7	94	31	the	the	DET
aijas-7	94	32	extent	extent	NOUN
aijas-7	94	33	of	of	ADP
aijas-7	94	34	disclosure	disclosure	NOUN
aijas-7	94	35	compliance	compliance	NOUN
aijas-7	94	36	with	with	ADP
aijas-7	94	37	sas	sas	PROPN
aijas-7	94	38	3	3	NUM
aijas-7	94	39	and	and	CCONJ
aijas-7	94	40	ias	ias	PROPN
aijas-7	94	41	16	16	NUM
aijas-7	94	42	by	by	ADP
aijas-7	94	43	companies	company	NOUN
aijas-7	94	44	listed	list	VERB
aijas-7	94	45	on	on	ADP
aijas-7	94	46	the	the	DET
aijas-7	94	47	nigerian	nigerian	ADJ
aijas-7	94	48	stock	stock	NOUN
aijas-7	94	49	exchange	exchange	PROPN
aijas-7	94	50	(	(	PUNCT
aijas-7	94	51	nse	nse	NOUN
aijas-7	94	52	)	)	PUNCT
aijas-7	94	53	for	for	ADP
aijas-7	94	54	the	the	DET
aijas-7	94	55	years	year	NOUN
aijas-7	94	56	(	(	PUNCT
aijas-7	94	57	2002	2002	NUM
aijas-7	94	58	-	-	SYM
aijas-7	94	59	2011	2011	NUM
aijas-7	94	60	)	)	PUNCT
aijas-7	94	61	.	.	PUNCT
aijas-7	95	1	the	the	DET
aijas-7	95	2	data	datum	NOUN
aijas-7	95	3	for	for	ADP
aijas-7	95	4	the	the	DET
aijas-7	95	5	study	study	NOUN
aijas-7	95	6	were	be	AUX
aijas-7	95	7	obtained	obtain	VERB
aijas-7	95	8	from	from	ADP
aijas-7	95	9	the	the	DET
aijas-7	95	10	published	publish	VERB
aijas-7	95	11	financial	financial	ADJ
aijas-7	95	12	statements	statement	NOUN
aijas-7	95	13	of	of	ADP
aijas-7	95	14	the	the	DET
aijas-7	95	15	sampled	sample	VERB
aijas-7	95	16	listed	list	VERB
aijas-7	95	17	agricultural	agricultural	ADJ
aijas-7	95	18	firms	firm	NOUN
aijas-7	95	19	from	from	ADP
aijas-7	95	20	which	which	PRON
aijas-7	95	21	two	two	NUM
aijas-7	95	22	sets	set	NOUN
aijas-7	95	23	of	of	ADP
aijas-7	95	24	compliance	compliance	NOUN
aijas-7	95	25	indexes	index	NOUN
aijas-7	95	26	were	be	AUX
aijas-7	95	27	constructed	construct	VERB
aijas-7	95	28	,	,	PUNCT
aijas-7	95	29	one	one	NUM
aijas-7	95	30	for	for	ADP
aijas-7	95	31	the	the	DET
aijas-7	95	32	statement	statement	NOUN
aijas-7	95	33	of	of	ADP
aijas-7	95	34	accounting	accounting	NOUN
aijas-7	95	35	standard	standard	PROPN
aijas-7	95	36	(	(	PUNCT
aijas-7	95	37	sas	sas	PROPN
aijas-7	95	38	)	)	PUNCT
aijas-7	95	39	and	and	CCONJ
aijas-7	95	40	the	the	DET
aijas-7	95	41	other	other	ADJ
aijas-7	95	42	for	for	ADP
aijas-7	95	43	the	the	DET
aijas-7	95	44	international	international	ADJ
aijas-7	95	45	accounting	accounting	NOUN
aijas-7	95	46	standard	standard	PROPN
aijas-7	95	47	(	(	PUNCT
aijas-7	95	48	ias	ias	PROPN
aijas-7	95	49	)	)	PUNCT
aijas-7	95	50	.	.	PUNCT
aijas-7	96	1	the	the	DET
aijas-7	96	2	tools	tool	NOUN
aijas-7	96	3	of	of	ADP
aijas-7	96	4	analysis	analysis	NOUN
aijas-7	96	5	used	use	VERB
aijas-7	96	6	were	be	AUX
aijas-7	96	7	the	the	DET
aijas-7	96	8	compliance	compliance	NOUN
aijas-7	96	9	index	index	NOUN
aijas-7	96	10	and	and	CCONJ
aijas-7	96	11	the	the	DET
aijas-7	96	12	2	2	NUM
aijas-7	96	13	way	way	NOUN
aijas-7	96	14	anova	anova	PROPN
aijas-7	96	15	purposely	purposely	ADV
aijas-7	96	16	to	to	PART
aijas-7	96	17	test	test	VERB
aijas-7	96	18	the	the	DET
aijas-7	96	19	hypotheses	hypothesis	NOUN
aijas-7	96	20	proposed	propose	VERB
aijas-7	96	21	.	.	PUNCT
aijas-7	97	1	the	the	DET
aijas-7	97	2	study	study	NOUN
aijas-7	97	3	observed	observe	VERB
aijas-7	97	4	that	that	SCONJ
aijas-7	97	5	at	at	ADP
aijas-7	97	6	present	present	ADJ
aijas-7	97	7	nigerian	nigerian	ADJ
aijas-7	97	8	companies	company	NOUN
aijas-7	97	9	are	be	AUX
aijas-7	97	10	far	far	ADV
aijas-7	97	11	from	from	ADP
aijas-7	97	12	achieving	achieve	VERB
aijas-7	97	13	the	the	DET
aijas-7	97	14	disclosure	disclosure	NOUN
aijas-7	97	15	requirements	requirement	NOUN
aijas-7	97	16	of	of	ADP
aijas-7	97	17	ifrs	ifrs	NOUN
aijas-7	97	18	going	go	VERB
aijas-7	97	19	by	by	ADP
aijas-7	97	20	poor	poor	ADJ
aijas-7	97	21	level	level	NOUN
aijas-7	97	22	of	of	ADP
aijas-7	97	23	compliance	compliance	NOUN
aijas-7	97	24	with	with	ADP
aijas-7	97	25	the	the	DET
aijas-7	97	26	international	international	ADJ
aijas-7	97	27	accounting	accounting	NOUN
aijas-7	97	28	standard	standard	PROPN
aijas-7	97	29	(	(	PUNCT
aijas-7	97	30	ias	ias	PROPN
aijas-7	97	31	)	)	PUNCT
aijas-7	97	32	16	16	NUM
aijas-7	97	33	of	of	ADP
aijas-7	97	34	34.72	34.72	NUM
aijas-7	97	35	%	%	NOUN
aijas-7	97	36	however	however	ADV
aijas-7	97	37	,	,	PUNCT
aijas-7	97	38	studies	study	NOUN
aijas-7	97	39	relating	relate	VERB
aijas-7	97	40	to	to	ADP
aijas-7	97	41	the	the	DET
aijas-7	97	42	implementation	implementation	NOUN
aijas-7	97	43	of	of	ADP
aijas-7	97	44	the	the	DET
aijas-7	97	45	ias	ias	PROPN
aijas-7	97	46	41	41	NUM
aijas-7	97	47	include	include	VERB
aijas-7	97	48	elad	elad	NOUN
aijas-7	97	49	and	and	CCONJ
aijas-7	97	50	herbohn	herbohn	PROPN
aijas-7	97	51	(	(	PUNCT
aijas-7	97	52	2011	2011	NUM
aijas-7	97	53	)	)	PUNCT
aijas-7	97	54	who	who	PRON
aijas-7	97	55	conducted	conduct	VERB
aijas-7	97	56	a	a	DET
aijas-7	97	57	survey	survey	NOUN
aijas-7	97	58	concerning	concern	VERB
aijas-7	97	59	biological	biological	ADJ
aijas-7	97	60	assets	asset	NOUN
aijas-7	97	61	in	in	ADP
aijas-7	97	62	three	three	NUM
aijas-7	97	63	countries	country	NOUN
aijas-7	97	64	,	,	PUNCT
aijas-7	97	65	australia	australia	PROPN
aijas-7	97	66	,	,	PUNCT
aijas-7	97	67	the	the	DET
aijas-7	97	68	united	united	PROPN
aijas-7	97	69	kingdom	kingdom	PROPN
aijas-7	97	70	and	and	CCONJ
aijas-7	97	71	france	france	PROPN
aijas-7	97	72	.	.	PUNCT
aijas-7	98	1	they	they	PRON
aijas-7	98	2	have	have	AUX
aijas-7	98	3	concluded	conclude	VERB
aijas-7	98	4	that	that	SCONJ
aijas-7	98	5	,	,	PUNCT
aijas-7	98	6	as	as	ADP
aijas-7	98	7	main	main	ADJ
aijas-7	98	8	lessons	lesson	NOUN
aijas-7	98	9	,	,	PUNCT
aijas-7	98	10	the	the	DET
aijas-7	98	11	costs	cost	NOUN
aijas-7	98	12	of	of	ADP
aijas-7	98	13	measuring	measure	VERB
aijas-7	98	14	and	and	CCONJ
aijas-7	98	15	reporting	report	VERB
aijas-7	98	16	biological	biological	ADJ
aijas-7	98	17	assets	asset	NOUN
aijas-7	98	18	at	at	ADP
aijas-7	98	19	fair	fair	ADJ
aijas-7	98	20	value	value	NOUN
aijas-7	98	21	outweigh	outweigh	VERB
aijas-7	98	22	the	the	DET
aijas-7	98	23	benefits	benefit	NOUN
aijas-7	98	24	and	and	CCONJ
aijas-7	98	25	that	that	SCONJ
aijas-7	98	26	the	the	DET
aijas-7	98	27	fair	fair	ADJ
aijas-7	98	28	value	value	NOUN
aijas-7	98	29	accounting	accounting	NOUN
aijas-7	98	30	model	model	NOUN
aijas-7	98	31	prescribed	prescribe	VERB
aijas-7	98	32	by	by	ADP
aijas-7	98	33	the	the	DET
aijas-7	98	34	ias	ias	PROPN
aijas-7	98	35	41	41	NUM
aijas-7	98	36	increases	increase	VERB
aijas-7	98	37	the	the	DET
aijas-7	98	38	volatility	volatility	NOUN
aijas-7	98	39	of	of	ADP
aijas-7	98	40	earnings	earning	NOUN
aijas-7	98	41	.	.	PUNCT
aijas-7	99	1	also	also	ADV
aijas-7	99	2	silva	silva	PROPN
aijas-7	99	3	,	,	PUNCT
aijas-7	99	4	figueira	figueira	PROPN
aijas-7	99	5	,	,	PUNCT
aijas-7	99	6	pereira	pereira	PROPN
aijas-7	99	7	,	,	PUNCT
aijas-7	99	8	and	and	CCONJ
aijas-7	99	9	ribeiro	ribeiro	PROPN
aijas-7	99	10	(	(	PUNCT
aijas-7	99	11	2012	2012	NUM
aijas-7	99	12	)	)	PUNCT
aijas-7	99	13	have	have	AUX
aijas-7	99	14	developed	develop	VERB
aijas-7	99	15	a	a	DET
aijas-7	99	16	disclosure	disclosure	NOUN
aijas-7	99	17	index	index	NOUN
aijas-7	99	18	concerning	concern	VERB
aijas-7	99	19	the	the	DET
aijas-7	99	20	information	information	NOUN
aijas-7	99	21	related	relate	VERB
aijas-7	99	22	to	to	ADP
aijas-7	99	23	the	the	DET
aijas-7	99	24	agricultural	agricultural	ADJ
aijas-7	99	25	sector	sector	NOUN
aijas-7	99	26	of	of	ADP
aijas-7	99	27	45	45	NUM
aijas-7	99	28	brazilian	brazilian	ADJ
aijas-7	99	29	firms	firm	NOUN
aijas-7	99	30	regarding	regard	VERB
aijas-7	99	31	the	the	DET
aijas-7	99	32	2010	2010	NUM
aijas-7	99	33	annual	annual	ADJ
aijas-7	99	34	report	report	NOUN
aijas-7	99	35	.	.	PUNCT
aijas-7	100	1	the	the	DET
aijas-7	100	2	disclosure	disclosure	NOUN
aijas-7	100	3	of	of	ADP
aijas-7	100	4	the	the	DET
aijas-7	100	5	types	type	NOUN
aijas-7	100	6	of	of	ADP
aijas-7	100	7	biological	biological	ADJ
aijas-7	100	8	assets	asset	NOUN
aijas-7	100	9	and	and	CCONJ
aijas-7	100	10	the	the	DET
aijas-7	100	11	reconciliation	reconciliation	NOUN
aijas-7	100	12	of	of	ADP
aijas-7	100	13	the	the	DET
aijas-7	100	14	carrying	carry	VERB
aijas-7	100	15	value	value	NOUN
aijas-7	100	16	of	of	ADP
aijas-7	100	17	their	their	PRON
aijas-7	100	18	changes	change	NOUN
aijas-7	100	19	are	be	AUX
aijas-7	100	20	the	the	DET
aijas-7	100	21	most	most	ADV
aijas-7	100	22	frequently	frequently	ADV
aijas-7	100	23	reported	report	VERB
aijas-7	100	24	items	item	NOUN
aijas-7	100	25	,	,	PUNCT
aijas-7	100	26	but	but	CCONJ
aijas-7	100	27	other	other	ADJ
aijas-7	100	28	items	item	NOUN
aijas-7	100	29	are	be	AUX
aijas-7	100	30	neglected	neglect	VERB
aijas-7	100	31	,	,	PUNCT
aijas-7	100	32	such	such	ADJ
aijas-7	100	33	as	as	ADP
aijas-7	100	34	management	management	NOUN
aijas-7	100	35	risks	risk	NOUN
aijas-7	100	36	and	and	CCONJ
aijas-7	100	37	other	other	ADJ
aijas-7	100	38	restrictions	restriction	NOUN
aijas-7	100	39	of	of	ADP
aijas-7	100	40	biological	biological	ADJ
aijas-7	100	41	assets	asset	NOUN
aijas-7	100	42	.	.	PUNCT
aijas-7	101	1	they	they	PRON
aijas-7	101	2	have	have	AUX
aijas-7	101	3	concluded	conclude	VERB
aijas-7	101	4	that	that	SCONJ
aijas-7	101	5	a	a	DET
aijas-7	101	6	higher	high	ADJ
aijas-7	101	7	transparency	transparency	NOUN
aijas-7	101	8	level	level	NOUN
aijas-7	101	9	in	in	ADP
aijas-7	101	10	disclosure	disclosure	NOUN
aijas-7	101	11	helps	help	VERB
aijas-7	101	12	to	to	PART
aijas-7	101	13	mitigate	mitigate	VERB
aijas-7	101	14	information	information	NOUN
aijas-7	101	15	asymmetry	asymmetry	NOUN
aijas-7	101	16	.	.	PUNCT
aijas-7	102	1	from	from	ADP
aijas-7	102	2	the	the	DET
aijas-7	102	3	review	review	NOUN
aijas-7	102	4	of	of	ADP
aijas-7	102	5	empirical	empirical	ADJ
aijas-7	102	6	study	study	NOUN
aijas-7	102	7	above	above	ADV
aijas-7	102	8	,	,	PUNCT
aijas-7	102	9	few	few	ADJ
aijas-7	102	10	studies	study	NOUN
aijas-7	102	11	were	be	AUX
aijas-7	102	12	conducted	conduct	VERB
aijas-7	102	13	on	on	ADP
aijas-7	102	14	the	the	DET
aijas-7	102	15	compliance	compliance	NOUN
aijas-7	102	16	with	with	ADP
aijas-7	102	17	requirements	requirement	NOUN
aijas-7	102	18	of	of	ADP
aijas-7	102	19	ias	ias	PROPN
aijas-7	102	20	41	41	NUM
aijas-7	102	21	(	(	PUNCT
aijas-7	102	22	agriculture	agriculture	NOUN
aijas-7	102	23	)	)	PUNCT
aijas-7	102	24	and	and	CCONJ
aijas-7	102	25	are	be	AUX
aijas-7	102	26	not	not	PART
aijas-7	102	27	related	relate	VERB
aijas-7	102	28	to	to	ADP
aijas-7	102	29	nigerian	nigerian	ADJ
aijas-7	102	30	firm	firm	NOUN
aijas-7	102	31	.	.	PUNCT
aijas-7	103	1	it	it	PRON
aijas-7	103	2	is	be	AUX
aijas-7	103	3	a	a	DET
aijas-7	103	4	result	result	NOUN
aijas-7	103	5	of	of	ADP
aijas-7	103	6	this	this	PRON
aijas-7	103	7	therefore	therefore	ADV
aijas-7	103	8	that	that	SCONJ
aijas-7	103	9	,	,	PUNCT
aijas-7	103	10	this	this	DET
aijas-7	103	11	study	study	NOUN
aijas-7	103	12	attempt	attempt	NOUN
aijas-7	103	13	to	to	PART
aijas-7	103	14	fill	fill	VERB
aijas-7	103	15	this	this	DET
aijas-7	103	16	existing	exist	VERB
aijas-7	103	17	gap	gap	NOUN
aijas-7	103	18	in	in	ADP
aijas-7	103	19	determining	determine	VERB
aijas-7	103	20	whether	whether	SCONJ
aijas-7	103	21	listed	list	VERB
aijas-7	103	22	agricultural	agricultural	ADJ
aijas-7	103	23	firms	firm	NOUN
aijas-7	103	24	in	in	ADP
aijas-7	103	25	nigeria	nigeria	PROPN
aijas-7	103	26	have	have	AUX
aijas-7	103	27	complied	comply	VERB
aijas-7	103	28	with	with	ADP
aijas-7	103	29	disclosure	disclosure	NOUN
aijas-7	103	30	requirement	requirement	NOUN
aijas-7	103	31	of	of	ADP
aijas-7	103	32	ias	ias	PROPN
aijas-7	103	33	41	41	NUM
aijas-7	103	34	in	in	ADP
aijas-7	103	35	their	their	PRON
aijas-7	103	36	financial	financial	ADJ
aijas-7	103	37	reporting	reporting	NOUN
aijas-7	103	38	framework	framework	NOUN
aijas-7	103	39	;	;	PUNCT
aijas-7	103	40	and	and	CCONJ
aijas-7	103	41	to	to	PART
aijas-7	103	42	determine	determine	VERB
aijas-7	103	43	the	the	DET
aijas-7	103	44	level	level	NOUN
aijas-7	103	45	of	of	ADP
aijas-7	103	46	the	the	DET
aijas-7	103	47	compliance	compliance	NOUN
aijas-7	103	48	.	.	PUNCT
aijas-7	104	1	3	3	X
aijas-7	104	2	.	.	X
aijas-7	104	3	methodology	methodology	NOUN
aijas-7	104	4	this	this	DET
aijas-7	104	5	study	study	NOUN
aijas-7	104	6	investigates	investigate	VERB
aijas-7	104	7	the	the	DET
aijas-7	104	8	level	level	NOUN
aijas-7	104	9	of	of	ADP
aijas-7	104	10	compliance	compliance	NOUN
aijas-7	104	11	of	of	ADP
aijas-7	104	12	quoted	quote	VERB
aijas-7	104	13	companies	company	NOUN
aijas-7	104	14	on	on	ADP
aijas-7	104	15	the	the	DET
aijas-7	104	16	nigerian	nigerian	ADJ
aijas-7	104	17	stock	stock	NOUN
aijas-7	104	18	exchange	exchange	PROPN
aijas-7	104	19	(	(	PUNCT
aijas-7	104	20	nse	nse	NOUN
aijas-7	104	21	)	)	PUNCT
aijas-7	104	22	under	under	ADP
aijas-7	104	23	agricultural	agricultural	ADJ
aijas-7	104	24	sector	sector	NOUN
aijas-7	104	25	with	with	ADP
aijas-7	104	26	the	the	DET
aijas-7	104	27	provisions	provision	NOUN
aijas-7	104	28	of	of	ADP
aijas-7	104	29	ias	ias	PROPN
aijas-7	104	30	41	41	NUM
aijas-7	104	31	.	.	PUNCT
aijas-7	105	1	the	the	DET
aijas-7	105	2	study	study	NOUN
aijas-7	105	3	employs	employ	VERB
aijas-7	105	4	secondary	secondary	ADJ
aijas-7	105	5	data	datum	NOUN
aijas-7	105	6	which	which	PRON
aijas-7	105	7	are	be	AUX
aijas-7	105	8	sourced	source	VERB
aijas-7	105	9	from	from	ADP
aijas-7	105	10	the	the	DET
aijas-7	105	11	published	publish	VERB
aijas-7	105	12	financial	financial	ADJ
aijas-7	105	13	statements	statement	NOUN
aijas-7	105	14	of	of	ADP
aijas-7	105	15	the	the	DET
aijas-7	105	16	firms	firm	NOUN
aijas-7	105	17	listed	list	VERB
aijas-7	105	18	in	in	ADP
aijas-7	105	19	the	the	DET
aijas-7	105	20	sector	sector	NOUN
aijas-7	105	21	.	.	PUNCT
aijas-7	106	1	the	the	DET
aijas-7	106	2	population	population	NOUN
aijas-7	106	3	of	of	ADP
aijas-7	106	4	study	study	NOUN
aijas-7	106	5	comprises	comprise	NOUN
aijas-7	106	6	of	of	ADP
aijas-7	106	7	five	five	NUM
aijas-7	106	8	listed	list	VERB
aijas-7	106	9	companies	company	NOUN
aijas-7	106	10	as	as	SCONJ
aijas-7	106	11	contained	contain	VERB
aijas-7	106	12	in	in	ADP
aijas-7	106	13	the	the	DET
aijas-7	106	14	nse	nse	NOUN
aijas-7	106	15	website	website	NOUN
aijas-7	106	16	as	as	ADP
aijas-7	106	17	at	at	ADP
aijas-7	106	18	september	september	PROPN
aijas-7	106	19	,	,	PUNCT
aijas-7	106	20	2018	2018	NUM
aijas-7	106	21	.	.	PUNCT
aijas-7	107	1	they	they	PRON
aijas-7	107	2	are	be	AUX
aijas-7	107	3	ellah	ellah	PROPN
aijas-7	107	4	lakes	lakes	PROPN
aijas-7	107	5	plc	plc	PROPN
aijas-7	107	6	.	.	PROPN
aijas-7	107	7	,	,	PUNCT
aijas-7	107	8	ftn	ftn	PROPN
aijas-7	107	9	cocoa	cocoa	PROPN
aijas-7	107	10	processing	processing	PROPN
aijas-7	107	11	plc	plc	PROPN
aijas-7	107	12	.	.	PROPN
aijas-7	107	13	,	,	PUNCT
aijas-7	107	14	okomu	okomu	VERB
aijas-7	107	15	oil	oil	NOUN
aijas-7	107	16	palm	palm	PROPN
aijas-7	107	17	plc	plc	PROPN
aijas-7	107	18	.	.	PROPN
aijas-7	107	19	,	,	PUNCT
aijas-7	107	20	presco	presco	PROPN
aijas-7	107	21	plc	plc	PROPN
aijas-7	107	22	.	.	PUNCT
aijas-7	108	1	and	and	CCONJ
aijas-7	108	2	livestock	livestock	NOUN
aijas-7	108	3	feeds	feed	VERB
aijas-7	108	4	plc	plc	PROPN
aijas-7	108	5	.	.	PROPN
aijas-7	109	1	of	of	ADP
aijas-7	109	2	the	the	DET
aijas-7	109	3	five	five	NUM
aijas-7	109	4	listed	list	VERB
aijas-7	109	5	above	above	ADV
aijas-7	109	6	,	,	PUNCT
aijas-7	109	7	four	four	NUM
aijas-7	109	8	of	of	ADP
aijas-7	109	9	them	they	PRON
aijas-7	109	10	www.acseusa.org/journal/index.php/aijas	www.acseusa.org/journal/index.php/aijas	NOUN
aijas-7	109	11	american	american	PROPN
aijas-7	109	12	international	international	PROPN
aijas-7	109	13	journal	journal	PROPN
aijas-7	109	14	of	of	ADP
aijas-7	109	15	agricultural	agricultural	ADJ
aijas-7	109	16	studies	study	NOUN
aijas-7	109	17	vol	vol	NOUN
aijas-7	109	18	.	.	PROPN
aijas-7	110	1	2	2	NUM
aijas-7	110	2	,	,	PUNCT
aijas-7	110	3	no	no	INTJ
aijas-7	110	4	.	.	NOUN
aijas-7	110	5	1	1	NUM
aijas-7	110	6	;	;	PUNCT
aijas-7	110	7	2019	2019	NUM
aijas-7	110	8	13	13	NUM
aijas-7	110	9	namely	namely	ADV
aijas-7	110	10	:	:	PUNCT
aijas-7	110	11	ellah	ellah	PROPN
aijas-7	110	12	lakes	lakes	PROPN
aijas-7	110	13	plc	plc	PROPN
aijas-7	110	14	.	.	PROPN
aijas-7	110	15	,	,	PUNCT
aijas-7	110	16	okomu	okomu	VERB
aijas-7	110	17	oil	oil	NOUN
aijas-7	110	18	palm	palm	PROPN
aijas-7	110	19	plc	plc	PROPN
aijas-7	110	20	.	.	PROPN
aijas-7	110	21	,	,	PUNCT
aijas-7	110	22	presco	presco	PROPN
aijas-7	110	23	plc	plc	PROPN
aijas-7	110	24	.	.	PUNCT
aijas-7	111	1	and	and	CCONJ
aijas-7	111	2	livestock	livestock	NOUN
aijas-7	111	3	feeds	feed	VERB
aijas-7	111	4	plc	plc	PROPN
aijas-7	111	5	.	.	PROPN
aijas-7	111	6	were	be	AUX
aijas-7	111	7	selected	select	VERB
aijas-7	111	8	.	.	PUNCT
aijas-7	112	1	the	the	DET
aijas-7	112	2	basic	basic	ADJ
aijas-7	112	3	criteria	criterion	NOUN
aijas-7	112	4	for	for	ADP
aijas-7	112	5	sample	sample	NOUN
aijas-7	112	6	selection	selection	NOUN
aijas-7	112	7	are	be	AUX
aijas-7	112	8	that	that	SCONJ
aijas-7	112	9	the	the	DET
aijas-7	112	10	sample	sample	NOUN
aijas-7	112	11	firms	firm	NOUN
aijas-7	112	12	must	must	AUX
aijas-7	112	13	meet	meet	VERB
aijas-7	112	14	the	the	DET
aijas-7	112	15	application	application	NOUN
aijas-7	112	16	criteria	criterion	NOUN
aijas-7	112	17	provided	provide	VERB
aijas-7	112	18	by	by	ADP
aijas-7	112	19	ias	ias	PROPN
aijas-7	112	20	41	41	NUM
aijas-7	112	21	.	.	PUNCT
aijas-7	113	1	qualitative	qualitative	ADJ
aijas-7	113	2	grading	grade	VERB
aijas-7	113	3	using	use	VERB
aijas-7	113	4	a	a	DET
aijas-7	113	5	compliance	compliance	NOUN
aijas-7	113	6	index	index	NOUN
aijas-7	113	7	and	and	CCONJ
aijas-7	113	8	anova	anova	PROPN
aijas-7	113	9	statistics	statistic	NOUN
aijas-7	113	10	similar	similar	ADJ
aijas-7	113	11	to	to	ADP
aijas-7	113	12	siyanbola	siyanbola	PROPN
aijas-7	113	13	et	et	PROPN
aijas-7	113	14	al	al	PROPN
aijas-7	113	15	.	.	PROPN
aijas-7	113	16	,	,	PUNCT
aijas-7	113	17	(	(	PUNCT
aijas-7	113	18	2014	2014	NUM
aijas-7	113	19	)	)	PUNCT
aijas-7	113	20	were	be	AUX
aijas-7	113	21	used	use	VERB
aijas-7	113	22	in	in	ADP
aijas-7	113	23	the	the	DET
aijas-7	113	24	data	datum	NOUN
aijas-7	113	25	analysis	analysis	NOUN
aijas-7	113	26	.	.	PUNCT
aijas-7	114	1	4	4	X
aijas-7	114	2	.	.	X
aijas-7	114	3	data	datum	NOUN
aijas-7	114	4	analysis	analysis	NOUN
aijas-7	114	5	and	and	CCONJ
aijas-7	114	6	discussion	discussion	NOUN
aijas-7	114	7	in	in	ADP
aijas-7	114	8	this	this	DET
aijas-7	114	9	study	study	NOUN
aijas-7	114	10	,	,	PUNCT
aijas-7	114	11	qualitative	qualitative	ADJ
aijas-7	114	12	grading	grade	VERB
aijas-7	114	13	using	use	VERB
aijas-7	114	14	a	a	DET
aijas-7	114	15	compliance	compliance	NOUN
aijas-7	114	16	index	index	NOUN
aijas-7	114	17	and	and	CCONJ
aijas-7	114	18	anova	anova	PROPN
aijas-7	114	19	statistics	statistic	NOUN
aijas-7	114	20	were	be	AUX
aijas-7	114	21	used	use	VERB
aijas-7	114	22	in	in	ADP
aijas-7	114	23	the	the	DET
aijas-7	114	24	data	datum	NOUN
aijas-7	114	25	analysis	analysis	NOUN
aijas-7	114	26	.	.	PUNCT
aijas-7	115	1	a	a	DET
aijas-7	115	2	total	total	NOUN
aijas-7	115	3	of	of	ADP
aijas-7	115	4	21	21	NUM
aijas-7	115	5	requirements	requirement	NOUN
aijas-7	115	6	were	be	AUX
aijas-7	115	7	developed	develop	VERB
aijas-7	115	8	from	from	ADP
aijas-7	115	9	the	the	DET
aijas-7	115	10	international	international	ADJ
aijas-7	115	11	accounting	accounting	NOUN
aijas-7	115	12	standard	standard	NOUN
aijas-7	115	13	based	base	VERB
aijas-7	115	14	on	on	ADP
aijas-7	115	15	a	a	DET
aijas-7	115	16	critical	critical	ADJ
aijas-7	115	17	review	review	NOUN
aijas-7	115	18	of	of	ADP
aijas-7	115	19	relevant	relevant	ADJ
aijas-7	115	20	literatures	literature	NOUN
aijas-7	115	21	and	and	CCONJ
aijas-7	115	22	concept	concept	NOUN
aijas-7	115	23	of	of	ADP
aijas-7	115	24	ias	ias	PROPN
aijas-7	115	25	41	41	NUM
aijas-7	115	26	.	.	PUNCT
aijas-7	116	1	each	each	PRON
aijas-7	116	2	of	of	ADP
aijas-7	116	3	the	the	DET
aijas-7	116	4	requirement	requirement	NOUN
aijas-7	116	5	was	be	AUX
aijas-7	116	6	assigned	assign	VERB
aijas-7	116	7	a	a	DET
aijas-7	116	8	number	number	NOUN
aijas-7	116	9	“	"	PUNCT
aijas-7	116	10	r	r	NOUN
aijas-7	116	11	”	"	PUNCT
aijas-7	116	12	from	from	ADP
aijas-7	116	13	requirement	requirement	NOUN
aijas-7	116	14	1	1	NUM
aijas-7	116	15	(	(	PUNCT
aijas-7	116	16	r1	r1	PROPN
aijas-7	116	17	)	)	PUNCT
aijas-7	116	18	to	to	ADP
aijas-7	116	19	the	the	DET
aijas-7	116	20	last	last	ADJ
aijas-7	116	21	requirement	requirement	NOUN
aijas-7	116	22	(	(	PUNCT
aijas-7	116	23	r21	r21	NOUN
aijas-7	116	24	)	)	PUNCT
aijas-7	116	25	,	,	PUNCT
aijas-7	116	26	this	this	DET
aijas-7	116	27	study	study	NOUN
aijas-7	116	28	adopted	adopt	VERB
aijas-7	116	29	a	a	DET
aijas-7	116	30	scoring	scoring	NOUN
aijas-7	116	31	system	system	NOUN
aijas-7	116	32	of	of	ADP
aijas-7	116	33	assigning	assign	VERB
aijas-7	116	34	numbers	number	NOUN
aijas-7	116	35	between	between	ADP
aijas-7	116	36	1	1	NUM
aijas-7	116	37	–	–	PUNCT
aijas-7	116	38	10	10	NUM
aijas-7	116	39	depending	depend	VERB
aijas-7	116	40	on	on	ADP
aijas-7	116	41	the	the	DET
aijas-7	116	42	extend	extend	NOUN
aijas-7	116	43	of	of	ADP
aijas-7	116	44	compliance	compliance	NOUN
aijas-7	116	45	.	.	PUNCT
aijas-7	117	1	the	the	DET
aijas-7	117	2	criteria	criterion	NOUN
aijas-7	117	3	used	use	VERB
aijas-7	117	4	for	for	ADP
aijas-7	117	5	assessing	assess	VERB
aijas-7	117	6	the	the	DET
aijas-7	117	7	overall	overall	ADJ
aijas-7	117	8	level	level	NOUN
aijas-7	117	9	of	of	ADP
aijas-7	117	10	compliance	compliance	NOUN
aijas-7	117	11	with	with	ADP
aijas-7	117	12	the	the	DET
aijas-7	117	13	requirements	requirement	NOUN
aijas-7	117	14	of	of	ADP
aijas-7	117	15	ias	ias	PROPN
aijas-7	117	16	41	41	NUM
aijas-7	117	17	in	in	ADP
aijas-7	117	18	financial	financial	ADJ
aijas-7	117	19	reporting	reporting	NOUN
aijas-7	117	20	by	by	ADP
aijas-7	117	21	agricultural	agricultural	ADJ
aijas-7	117	22	firms	firm	NOUN
aijas-7	117	23	are	be	AUX
aijas-7	117	24	set	set	VERB
aijas-7	117	25	out	out	ADP
aijas-7	117	26	in	in	ADP
aijas-7	117	27	table	table	NOUN
aijas-7	117	28	1	1	NUM
aijas-7	117	29	below	below	ADV
aijas-7	117	30	.	.	PUNCT
aijas-7	118	1	the	the	DET
aijas-7	118	2	criterion	criterion	NOUN
aijas-7	118	3	set	set	VERB
aijas-7	118	4	out	out	ADP
aijas-7	118	5	above	above	ADV
aijas-7	118	6	provides	provide	VERB
aijas-7	118	7	the	the	DET
aijas-7	118	8	decision	decision	NOUN
aijas-7	118	9	rule	rule	NOUN
aijas-7	118	10	to	to	PART
aijas-7	118	11	which	which	PRON
aijas-7	118	12	the	the	DET
aijas-7	118	13	computed	computed	ADJ
aijas-7	118	14	compliance	compliance	NOUN
aijas-7	118	15	index	index	NOUN
aijas-7	118	16	will	will	AUX
aijas-7	118	17	be	be	AUX
aijas-7	118	18	lead	lead	ADJ
aijas-7	118	19	to	to	ADP
aijas-7	118	20	acceptance	acceptance	NOUN
aijas-7	118	21	or	or	CCONJ
aijas-7	118	22	rejection	rejection	NOUN
aijas-7	118	23	of	of	ADP
aijas-7	118	24	the	the	DET
aijas-7	118	25	hypothesis	hypothesis	NOUN
aijas-7	118	26	of	of	ADP
aijas-7	118	27	the	the	DET
aijas-7	118	28	study	study	NOUN
aijas-7	118	29	.	.	PUNCT
aijas-7	119	1	table	table	NOUN
aijas-7	119	2	1	1	NUM
aijas-7	119	3	criteria	criterion	NOUN
aijas-7	119	4	for	for	ADP
aijas-7	119	5	grading	grade	VERB
aijas-7	119	6	compliance	compliance	NOUN
aijas-7	119	7	with	with	ADP
aijas-7	119	8	requirement	requirement	NOUN
aijas-7	119	9	of	of	ADP
aijas-7	119	10	ias	ias	PROPN
aijas-7	119	11	41	41	NUM
aijas-7	119	12	by	by	ADP
aijas-7	119	13	listed	list	VERB
aijas-7	119	14	agricultural	agricultural	ADJ
aijas-7	119	15	firms	firm	NOUN
aijas-7	119	16	in	in	ADP
aijas-7	119	17	nigeria	nigeria	PROPN
aijas-7	119	18	s	s	PROPN
aijas-7	119	19	/	/	SYM
aijas-7	119	20	no	no	NOUN
aijas-7	119	21	.	.	PUNCT
aijas-7	120	1	percentage	percentage	NOUN
aijas-7	120	2	point	point	NOUN
aijas-7	120	3	form	form	NOUN
aijas-7	120	4	1	1	NUM
aijas-7	120	5	70	70	NUM
aijas-7	120	6	%	%	NOUN
aijas-7	120	7	100	100	NUM
aijas-7	120	8	%	%	NOUN
aijas-7	120	9	7	7	NUM
aijas-7	120	10	10.0	10.0	NUM
aijas-7	120	11	strongly	strongly	ADV
aijas-7	120	12	applied	apply	VERB
aijas-7	120	13	(	(	PUNCT
aijas-7	120	14	sa	sa	NOUN
aijas-7	120	15	)	)	PUNCT
aijas-7	120	16	2	2	NUM
aijas-7	120	17	50	50	NUM
aijas-7	120	18	%	%	NOUN
aijas-7	120	19	69	69	NUM
aijas-7	120	20	%	%	NOUN
aijas-7	120	21	5	5	NUM
aijas-7	120	22	6.9	6.9	NUM
aijas-7	120	23	semi	semi	ADV
aijas-7	120	24	strongly	strongly	ADV
aijas-7	120	25	applied	apply	VERB
aijas-7	120	26	(	(	PUNCT
aijas-7	120	27	ssa	ssa	NOUN
aijas-7	120	28	)	)	PUNCT
aijas-7	120	29	3	3	NUM
aijas-7	120	30	40	40	NUM
aijas-7	120	31	%	%	NOUN
aijas-7	120	32	49	49	NUM
aijas-7	120	33	%	%	NOUN
aijas-7	120	34	4	4	NUM
aijas-7	120	35	4.9	4.9	NUM
aijas-7	120	36	weakly	weakly	ADV
aijas-7	120	37	applied	apply	VERB
aijas-7	120	38	(	(	PUNCT
aijas-7	120	39	wa	wa	NOUN
aijas-7	120	40	)	)	PUNCT
aijas-7	120	41	4	4	NUM
aijas-7	120	42	20	20	NUM
aijas-7	120	43	%	%	NOUN
aijas-7	120	44	39	39	NUM
aijas-7	120	45	%	%	NOUN
aijas-7	120	46	2	2	NUM
aijas-7	120	47	3.9	3.9	NUM
aijas-7	120	48	very	very	ADV
aijas-7	120	49	weakly	weakly	ADV
aijas-7	120	50	applied	apply	VERB
aijas-7	120	51	(	(	PUNCT
aijas-7	120	52	vwa	vwa	NOUN
aijas-7	120	53	)	)	PUNCT
aijas-7	120	54	5	5	NUM
aijas-7	120	55	0	0	NUM
aijas-7	120	56	%	%	NOUN
aijas-7	120	57	19	19	NUM
aijas-7	120	58	%	%	NOUN
aijas-7	120	59	0	0	NUM
aijas-7	120	60	1.9	1.9	NUM
aijas-7	120	61	non	non	NOUN
aijas-7	120	62	application	application	NOUN
aijas-7	120	63	(	(	PUNCT
aijas-7	120	64	na	na	NOUN
aijas-7	120	65	)	)	PUNCT
aijas-7	120	66	source	source	NOUN
aijas-7	120	67	:	:	PUNCT
aijas-7	120	68	adopted	adopt	VERB
aijas-7	120	69	with	with	ADP
aijas-7	120	70	modification	modification	NOUN
aijas-7	120	71	from	from	ADP
aijas-7	120	72	siyanbola	siyanbola	PROPN
aijas-7	120	73	et	et	PROPN
aijas-7	120	74	al	al	PROPN
aijas-7	120	75	.	.	PROPN
aijas-7	120	76	,	,	PUNCT
aijas-7	120	77	(	(	PUNCT
aijas-7	120	78	2014	2014	NUM
aijas-7	120	79	)	)	PUNCT
aijas-7	120	80	the	the	DET
aijas-7	120	81	disclosure	disclosure	NOUN
aijas-7	120	82	requirements	requirement	NOUN
aijas-7	120	83	of	of	ADP
aijas-7	120	84	ias	ias	PROPN
aijas-7	120	85	41	41	NUM
aijas-7	120	86	are	be	AUX
aijas-7	120	87	clearly	clearly	ADV
aijas-7	120	88	arranged	arrange	VERB
aijas-7	120	89	in	in	ADP
aijas-7	120	90	table	table	NOUN
aijas-7	120	91	2	2	NUM
aijas-7	120	92	as	as	SCONJ
aijas-7	120	93	it	it	PRON
aijas-7	120	94	relates	relate	VERB
aijas-7	120	95	to	to	ADP
aijas-7	120	96	issues	issue	NOUN
aijas-7	120	97	that	that	PRON
aijas-7	120	98	must	must	AUX
aijas-7	120	99	be	be	AUX
aijas-7	120	100	addressed	address	VERB
aijas-7	120	101	in	in	ADP
aijas-7	120	102	the	the	DET
aijas-7	120	103	preparation	preparation	NOUN
aijas-7	120	104	of	of	ADP
aijas-7	120	105	financial	financial	ADJ
aijas-7	120	106	statements	statement	NOUN
aijas-7	120	107	by	by	ADP
aijas-7	120	108	reporting	report	VERB
aijas-7	120	109	entities	entity	NOUN
aijas-7	120	110	globally	globally	ADV
aijas-7	120	111	.	.	PUNCT
aijas-7	121	1	this	this	PRON
aijas-7	121	2	is	be	AUX
aijas-7	121	3	to	to	PART
aijas-7	121	4	facilitate	facilitate	VERB
aijas-7	121	5	ease	ease	NOUN
aijas-7	121	6	of	of	ADP
aijas-7	121	7	comparison	comparison	NOUN
aijas-7	121	8	with	with	ADP
aijas-7	121	9	the	the	DET
aijas-7	121	10	financial	financial	ADJ
aijas-7	121	11	statements	statement	NOUN
aijas-7	121	12	,	,	PUNCT
aijas-7	121	13	awarding	award	VERB
aijas-7	121	14	scores	score	NOUN
aijas-7	121	15	appropriately	appropriately	ADV
aijas-7	121	16	and	and	CCONJ
aijas-7	121	17	ultimately	ultimately	ADV
aijas-7	121	18	provide	provide	VERB
aijas-7	121	19	data	datum	NOUN
aijas-7	121	20	for	for	ADP
aijas-7	121	21	analysis	analysis	NOUN
aijas-7	121	22	using	use	VERB
aijas-7	121	23	the	the	DET
aijas-7	121	24	anova	anova	PROPN
aijas-7	121	25	method	method	NOUN
aijas-7	121	26	.	.	PUNCT
aijas-7	122	1	the	the	DET
aijas-7	122	2	approach	approach	NOUN
aijas-7	122	3	adopted	adopt	VERB
aijas-7	122	4	for	for	ADP
aijas-7	122	5	data	datum	NOUN
aijas-7	122	6	presentation	presentation	NOUN
aijas-7	122	7	and	and	CCONJ
aijas-7	122	8	analysis	analysis	NOUN
aijas-7	122	9	is	be	AUX
aijas-7	122	10	in	in	ADP
aijas-7	122	11	tandem	tandem	NOUN
aijas-7	122	12	with	with	ADP
aijas-7	122	13	siyanbola	siyanbola	PROPN
aijas-7	122	14	et	et	PROPN
aijas-7	122	15	al	al	PROPN
aijas-7	122	16	.	.	PROPN
aijas-7	122	17	,	,	PUNCT
aijas-7	122	18	(	(	PUNCT
aijas-7	122	19	2014	2014	NUM
aijas-7	122	20	)	)	PUNCT
aijas-7	122	21	.	.	PUNCT
aijas-7	123	1	the	the	DET
aijas-7	123	2	sample	sample	NOUN
aijas-7	123	3	companies	company	NOUN
aijas-7	123	4	are	be	AUX
aijas-7	123	5	ellah	ellah	PROPN
aijas-7	123	6	lakes	lakes	PROPN
aijas-7	123	7	plc	plc	PROPN
aijas-7	123	8	.	.	PROPN
aijas-7	123	9	,	,	PUNCT
aijas-7	123	10	okomu	okomu	VERB
aijas-7	123	11	oil	oil	NOUN
aijas-7	123	12	palm	palm	PROPN
aijas-7	123	13	plc	plc	PROPN
aijas-7	123	14	.	.	PROPN
aijas-7	123	15	,	,	PUNCT
aijas-7	123	16	presco	presco	PROPN
aijas-7	123	17	plc	plc	PROPN
aijas-7	123	18	.	.	PUNCT
aijas-7	124	1	and	and	CCONJ
aijas-7	124	2	livestock	livestock	NOUN
aijas-7	124	3	feeds	feed	VERB
aijas-7	124	4	plc	plc	PROPN
aijas-7	124	5	.	.	PROPN
aijas-7	124	6	are	be	AUX
aijas-7	124	7	represented	represent	VERB
aijas-7	124	8	as	as	ADP
aijas-7	124	9	company	company	NOUN
aijas-7	124	10	1	1	NUM
aijas-7	124	11	,	,	PUNCT
aijas-7	124	12	company	company	NOUN
aijas-7	124	13	2	2	NUM
aijas-7	124	14	,	,	PUNCT
aijas-7	124	15	company	company	NOUN
aijas-7	124	16	3	3	NUM
aijas-7	124	17	and	and	CCONJ
aijas-7	124	18	company	company	NOUN
aijas-7	124	19	4	4	NUM
aijas-7	124	20	respectively	respectively	ADV
aijas-7	124	21	.	.	PUNCT
aijas-7	125	1	table	table	NOUN
aijas-7	125	2	2	2	NUM
aijas-7	125	3	:	:	PUNCT
aijas-7	125	4	disclosure	disclosure	NOUN
aijas-7	125	5	requirement	requirement	NOUN
aijas-7	125	6	of	of	ADP
aijas-7	125	7	ias	ias	PROPN
aijas-7	125	8	41	41	NUM
aijas-7	125	9	variable	variable	ADJ
aijas-7	125	10	representin	representin	NOUN
aijas-7	125	11	g	g	PROPN
aijas-7	125	12	disclosure	disclosure	NOUN
aijas-7	125	13	requirement	requirement	NOUN
aijas-7	125	14	r1	r1	PROPN
aijas-7	125	15	.	.	PUNCT
aijas-7	126	1	disclosure	disclosure	NOUN
aijas-7	126	2	of	of	ADP
aijas-7	126	3	the	the	DET
aijas-7	126	4	aggregate	aggregate	ADJ
aijas-7	126	5	gain	gain	NOUN
aijas-7	126	6	or	or	CCONJ
aijas-7	126	7	loss	loss	NOUN
aijas-7	126	8	for	for	ADP
aijas-7	126	9	the	the	DET
aijas-7	126	10	period	period	NOUN
aijas-7	126	11	on	on	ADP
aijas-7	126	12	initial	initial	ADJ
aijas-7	126	13	recognition	recognition	NOUN
aijas-7	126	14	of	of	ADP
aijas-7	126	15	biological	biological	ADJ
aijas-7	126	16	assets	asset	NOUN
aijas-7	126	17	r2	r2	NOUN
aijas-7	126	18	.	.	PUNCT
aijas-7	127	1	disclosure	disclosure	NOUN
aijas-7	127	2	of	of	ADP
aijas-7	127	3	the	the	DET
aijas-7	127	4	aggregate	aggregate	ADJ
aijas-7	127	5	gain	gain	NOUN
aijas-7	127	6	or	or	CCONJ
aijas-7	127	7	loss	loss	NOUN
aijas-7	127	8	for	for	ADP
aijas-7	127	9	the	the	DET
aijas-7	127	10	period	period	NOUN
aijas-7	127	11	on	on	ADP
aijas-7	127	12	initial	initial	ADJ
aijas-7	127	13	recognition	recognition	NOUN
aijas-7	127	14	of	of	ADP
aijas-7	127	15	agricultural	agricultural	ADJ
aijas-7	127	16	produce	produce	NOUN
aijas-7	127	17	r3	r3	PROPN
aijas-7	127	18	.	.	PUNCT
aijas-7	128	1	disclosure	disclosure	NOUN
aijas-7	128	2	of	of	ADP
aijas-7	128	3	the	the	DET
aijas-7	128	4	aggregate	aggregate	ADJ
aijas-7	128	5	gain	gain	NOUN
aijas-7	128	6	or	or	CCONJ
aijas-7	128	7	loss	loss	NOUN
aijas-7	128	8	for	for	ADP
aijas-7	128	9	the	the	DET
aijas-7	128	10	period	period	NOUN
aijas-7	128	11	on	on	ADP
aijas-7	128	12	change	change	NOUN
aijas-7	128	13	in	in	ADP
aijas-7	128	14	fair	fair	ADJ
aijas-7	128	15	value	value	NOUN
aijas-7	128	16	less	less	ADV
aijas-7	128	17	estimated	estimate	VERB
aijas-7	128	18	pointof	pointof	NOUN
aijas-7	128	19	-	-	PUNCT
aijas-7	128	20	sale	sale	NOUN
aijas-7	128	21	costs	cost	NOUN
aijas-7	128	22	of	of	ADP
aijas-7	128	23	biological	biological	ADJ
aijas-7	128	24	assets	asset	NOUN
aijas-7	128	25	r4	r4	NOUN
aijas-7	128	26	.	.	PUNCT
aijas-7	129	1	disclosure	disclosure	NOUN
aijas-7	129	2	of	of	ADP
aijas-7	129	3	the	the	DET
aijas-7	129	4	description	description	NOUN
aijas-7	129	5	and	and	CCONJ
aijas-7	129	6	the	the	DET
aijas-7	129	7	nature	nature	NOUN
aijas-7	129	8	of	of	ADP
aijas-7	129	9	activities	activity	NOUN
aijas-7	129	10	involving	involve	VERB
aijas-7	129	11	each	each	DET
aijas-7	129	12	group	group	NOUN
aijas-7	129	13	of	of	ADP
aijas-7	129	14	biological	biological	ADJ
aijas-7	129	15	assets	asset	NOUN
aijas-7	129	16	r5	r5	PROPN
aijas-7	129	17	.	.	PUNCT
aijas-7	130	1	disclosure	disclosure	NOUN
aijas-7	130	2	of	of	ADP
aijas-7	130	3	non	non	ADJ
aijas-7	130	4	-	-	ADJ
aijas-7	130	5	financial	financial	ADJ
aijas-7	130	6	measures	measure	NOUN
aijas-7	130	7	or	or	CCONJ
aijas-7	130	8	estimates	estimate	NOUN
aijas-7	130	9	of	of	ADP
aijas-7	130	10	the	the	DET
aijas-7	130	11	physical	physical	ADJ
aijas-7	130	12	quantities	quantity	NOUN
aijas-7	130	13	of	of	ADP
aijas-7	130	14	agricultural	agricultural	ADJ
aijas-7	130	15	produce	produce	NOUN
aijas-7	130	16	output	output	NOUN
aijas-7	130	17	for	for	ADP
aijas-7	130	18	the	the	DET
aijas-7	130	19	period	period	NOUN
aijas-7	130	20	and	and	CCONJ
aijas-7	130	21	biological	biological	ADJ
aijas-7	130	22	assets	asset	NOUN
aijas-7	130	23	as	as	ADP
aijas-7	130	24	at	at	ADP
aijas-7	130	25	the	the	DET
aijas-7	130	26	year	year	NOUN
aijas-7	130	27	-	-	PUNCT
aijas-7	130	28	end	end	NOUN
aijas-7	130	29	date	date	NOUN
aijas-7	130	30	r6	r6	NOUN
aijas-7	130	31	.	.	PUNCT
aijas-7	131	1	disclosure	disclosure	NOUN
aijas-7	131	2	of	of	ADP
aijas-7	131	3	the	the	DET
aijas-7	131	4	methods	method	NOUN
aijas-7	131	5	and	and	CCONJ
aijas-7	131	6	significant	significant	ADJ
aijas-7	131	7	assumptions	assumption	NOUN
aijas-7	131	8	in	in	ADP
aijas-7	131	9	determining	determine	VERB
aijas-7	131	10	fair	fair	ADJ
aijas-7	131	11	value	value	NOUN
aijas-7	131	12	r7	r7	NOUN
aijas-7	131	13	.	.	PUNCT
aijas-7	132	1	disclosure	disclosure	NOUN
aijas-7	132	2	of	of	ADP
aijas-7	132	3	the	the	DET
aijas-7	132	4	fair	fair	ADJ
aijas-7	132	5	value	value	NOUN
aijas-7	132	6	less	less	ADJ
aijas-7	132	7	costs	cost	NOUN
aijas-7	132	8	to	to	PART
aijas-7	132	9	sell	sell	VERB
aijas-7	132	10	of	of	ADP
aijas-7	132	11	agricultural	agricultural	ADJ
aijas-7	132	12	produce	produce	NOUN
aijas-7	132	13	harvested	harvest	VERB
aijas-7	132	14	for	for	ADP
aijas-7	132	15	the	the	DET
aijas-7	132	16	period	period	NOUN
aijas-7	132	17	r8	r8	PROPN
aijas-7	132	18	.	.	PUNCT
aijas-7	133	1	disclosure	disclosure	NOUN
aijas-7	133	2	on	on	ADP
aijas-7	133	3	the	the	DET
aijas-7	133	4	restrictions	restriction	NOUN
aijas-7	133	5	on	on	ADP
aijas-7	133	6	title	title	NOUN
aijas-7	133	7	,	,	PUNCT
aijas-7	133	8	pledges	pledge	NOUN
aijas-7	133	9	and	and	CCONJ
aijas-7	133	10	commitments	commitment	NOUN
aijas-7	133	11	in	in	ADP
aijas-7	133	12	respect	respect	NOUN
aijas-7	133	13	of	of	ADP
aijas-7	133	14	biological	biological	ADJ
aijas-7	133	15	assets	asset	NOUN
aijas-7	133	16	r9	r9	NOUN
aijas-7	133	17	.	.	PUNCT
aijas-7	134	1	disclosure	disclosure	NOUN
aijas-7	134	2	of	of	ADP
aijas-7	134	3	the	the	DET
aijas-7	134	4	financial	financial	ADJ
aijas-7	134	5	risk	risk	NOUN
aijas-7	134	6	management	management	NOUN
aijas-7	134	7	strategies	strategy	NOUN
aijas-7	134	8	related	relate	VERB
aijas-7	134	9	to	to	ADP
aijas-7	134	10	agricultural	agricultural	ADJ
aijas-7	134	11	activity	activity	NOUN
aijas-7	134	12	r10	r10	NOUN
aijas-7	134	13	.	.	PUNCT
aijas-7	135	1	disclosure	disclosure	NOUN
aijas-7	135	2	of	of	ADP
aijas-7	135	3	the	the	DET
aijas-7	135	4	reconciliation	reconciliation	NOUN
aijas-7	135	5	of	of	ADP
aijas-7	135	6	changes	change	NOUN
aijas-7	135	7	in	in	ADP
aijas-7	135	8	the	the	DET
aijas-7	135	9	carrying	carrying	NOUN
aijas-7	135	10	amount	amount	NOUN
aijas-7	135	11	of	of	ADP
aijas-7	135	12	those	those	DET
aijas-7	135	13	biological	biological	ADJ
aijas-7	135	14	assets	asset	NOUN
aijas-7	135	15	between	between	ADP
aijas-7	135	16	the	the	DET
aijas-7	135	17	beginning	beginning	NOUN
aijas-7	135	18	and	and	CCONJ
aijas-7	135	19	the	the	DET
aijas-7	135	20	end	end	NOUN
aijas-7	135	21	of	of	ADP
aijas-7	135	22	the	the	DET
aijas-7	135	23	current	current	ADJ
aijas-7	135	24	period	period	NOUN
aijas-7	135	25	.	.	PUNCT
aijas-7	136	1	www.acseusa.org/journal/index.php/aijas	www.acseusa.org/journal/index.php/aijas	PROPN
aijas-7	137	1	american	american	PROPN
aijas-7	137	2	international	international	PROPN
aijas-7	137	3	journal	journal	PROPN
aijas-7	137	4	of	of	ADP
aijas-7	137	5	agricultural	agricultural	ADJ
aijas-7	137	6	studies	study	NOUN
aijas-7	137	7	vol	vol	NOUN
aijas-7	137	8	.	.	PROPN
aijas-7	138	1	2	2	NUM
aijas-7	138	2	,	,	PUNCT
aijas-7	138	3	no	no	INTJ
aijas-7	138	4	.	.	NOUN
aijas-7	138	5	1	1	NUM
aijas-7	138	6	;	;	PUNCT
aijas-7	138	7	2019	2019	NUM
aijas-7	138	8	14	14	NUM
aijas-7	138	9	r11	r11	NOUN
aijas-7	138	10	.	.	PUNCT
aijas-7	139	1	disclosure	disclosure	NOUN
aijas-7	139	2	of	of	ADP
aijas-7	139	3	the	the	DET
aijas-7	139	4	nature	nature	NOUN
aijas-7	139	5	and	and	CCONJ
aijas-7	139	6	extent	extent	NOUN
aijas-7	139	7	of	of	ADP
aijas-7	139	8	government	government	NOUN
aijas-7	139	9	grants	grant	NOUN
aijas-7	139	10	recognised	recognise	VERB
aijas-7	139	11	in	in	ADP
aijas-7	139	12	the	the	DET
aijas-7	139	13	financial	financial	ADJ
aijas-7	139	14	statements	statement	NOUN
aijas-7	139	15	r12	r12	NOUN
aijas-7	139	16	.	.	PUNCT
aijas-7	140	1	disclosure	disclosure	NOUN
aijas-7	140	2	of	of	ADP
aijas-7	140	3	the	the	DET
aijas-7	140	4	unfulfilled	unfulfilled	ADJ
aijas-7	140	5	conditions	condition	NOUN
aijas-7	140	6	and	and	CCONJ
aijas-7	140	7	other	other	ADJ
aijas-7	140	8	contingencies	contingency	NOUN
aijas-7	140	9	attaching	attach	VERB
aijas-7	140	10	to	to	ADP
aijas-7	140	11	government	government	NOUN
aijas-7	140	12	grants	grant	NOUN
aijas-7	140	13	r13	r13	NOUN
aijas-7	140	14	.	.	PUNCT
aijas-7	141	1	disclosure	disclosure	NOUN
aijas-7	141	2	of	of	ADP
aijas-7	141	3	the	the	DET
aijas-7	141	4	significant	significant	ADJ
aijas-7	141	5	decreases	decrease	NOUN
aijas-7	141	6	expected	expect	VERB
aijas-7	141	7	in	in	ADP
aijas-7	141	8	the	the	DET
aijas-7	141	9	level	level	NOUN
aijas-7	141	10	of	of	ADP
aijas-7	141	11	government	government	NOUN
aijas-7	141	12	grants	grant	NOUN
aijas-7	141	13	.	.	PUNCT
aijas-7	142	1	r14	r14	PROPN
aijas-7	142	2	.	.	PUNCT
aijas-7	143	1	disclosure	disclosure	NOUN
aijas-7	143	2	of	of	ADP
aijas-7	143	3	the	the	DET
aijas-7	143	4	description	description	NOUN
aijas-7	143	5	of	of	ADP
aijas-7	143	6	those	those	DET
aijas-7	143	7	biological	biological	ADJ
aijas-7	143	8	assets	asset	NOUN
aijas-7	143	9	r15	r15	NOUN
aijas-7	143	10	.	.	PUNCT
aijas-7	144	1	disclosure	disclosure	NOUN
aijas-7	144	2	of	of	ADP
aijas-7	144	3	the	the	DET
aijas-7	144	4	explanation	explanation	NOUN
aijas-7	144	5	of	of	ADP
aijas-7	144	6	why	why	SCONJ
aijas-7	144	7	fair	fair	ADJ
aijas-7	144	8	value	value	NOUN
aijas-7	144	9	can	can	AUX
aijas-7	144	10	not	not	PART
aijas-7	144	11	be	be	AUX
aijas-7	144	12	measured	measure	VERB
aijas-7	144	13	reliably	reliably	ADV
aijas-7	144	14	r16	r16	VERB
aijas-7	144	15	.	.	PUNCT
aijas-7	145	1	disclosure	disclosure	NOUN
aijas-7	145	2	of	of	ADP
aijas-7	145	3	the	the	DET
aijas-7	145	4	range	range	NOUN
aijas-7	145	5	of	of	ADP
aijas-7	145	6	estimates	estimate	NOUN
aijas-7	145	7	within	within	ADP
aijas-7	145	8	which	which	PRON
aijas-7	145	9	fair	fair	ADJ
aijas-7	145	10	value	value	NOUN
aijas-7	145	11	is	be	AUX
aijas-7	145	12	highly	highly	ADV
aijas-7	145	13	likely	likely	ADJ
aijas-7	145	14	to	to	PART
aijas-7	145	15	lie	lie	VERB
aijas-7	145	16	(	(	PUNCT
aijas-7	145	17	if	if	SCONJ
aijas-7	145	18	possible	possible	ADJ
aijas-7	145	19	)	)	PUNCT
aijas-7	145	20	r17	r17	NOUN
aijas-7	145	21	.	.	PUNCT
aijas-7	146	1	disclosure	disclosure	NOUN
aijas-7	146	2	of	of	ADP
aijas-7	146	3	the	the	DET
aijas-7	146	4	gain	gain	NOUN
aijas-7	146	5	or	or	CCONJ
aijas-7	146	6	loss	loss	NOUN
aijas-7	146	7	recognised	recognise	VERB
aijas-7	146	8	on	on	ADP
aijas-7	146	9	disposal	disposal	NOUN
aijas-7	146	10	of	of	ADP
aijas-7	146	11	those	those	DET
aijas-7	146	12	biological	biological	ADJ
aijas-7	146	13	assets	asset	NOUN
aijas-7	146	14	impairment	impairment	ADJ
aijas-7	146	15	r18	r18	NOUN
aijas-7	146	16	.	.	PUNCT
aijas-7	147	1	disclosure	disclosure	NOUN
aijas-7	147	2	of	of	ADP
aijas-7	147	3	the	the	DET
aijas-7	147	4	losses	loss	NOUN
aijas-7	147	5	(	(	PUNCT
aijas-7	147	6	if	if	SCONJ
aijas-7	147	7	any	any	PRON
aijas-7	147	8	)	)	PUNCT
aijas-7	147	9	,	,	PUNCT
aijas-7	147	10	reversals	reversal	NOUN
aijas-7	147	11	of	of	ADP
aijas-7	147	12	impairment	impairment	ADJ
aijas-7	147	13	losses	loss	NOUN
aijas-7	147	14	(	(	PUNCT
aijas-7	147	15	if	if	SCONJ
aijas-7	147	16	any	any	PRON
aijas-7	147	17	)	)	PUNCT
aijas-7	147	18	and	and	CCONJ
aijas-7	147	19	depreciation	depreciation	NOUN
aijas-7	147	20	expense	expense	NOUN
aijas-7	147	21	r19	r19	NOUN
aijas-7	147	22	.	.	PUNCT
aijas-7	148	1	disclosure	disclosure	NOUN
aijas-7	148	2	of	of	ADP
aijas-7	148	3	the	the	DET
aijas-7	148	4	depreciation	depreciation	NOUN
aijas-7	148	5	method	method	NOUN
aijas-7	148	6	used	use	VERB
aijas-7	148	7	r20	r20	NOUN
aijas-7	148	8	.	.	PUNCT
aijas-7	149	1	disclosure	disclosure	NOUN
aijas-7	149	2	of	of	ADP
aijas-7	149	3	the	the	DET
aijas-7	149	4	useful	useful	ADJ
aijas-7	149	5	lives	life	NOUN
aijas-7	149	6	or	or	CCONJ
aijas-7	149	7	the	the	DET
aijas-7	149	8	depreciation	depreciation	NOUN
aijas-7	149	9	rates	rate	NOUN
aijas-7	149	10	used	use	VERB
aijas-7	149	11	r21	r21	NOUN
aijas-7	149	12	.	.	PUNCT
aijas-7	150	1	disclosure	disclosure	NOUN
aijas-7	150	2	of	of	ADP
aijas-7	150	3	the	the	DET
aijas-7	150	4	gross	gross	ADJ
aijas-7	150	5	carrying	carrying	NOUN
aijas-7	150	6	amount	amount	NOUN
aijas-7	150	7	and	and	CCONJ
aijas-7	150	8	the	the	DET
aijas-7	150	9	accumulated	accumulate	VERB
aijas-7	150	10	depreciation	depreciation	NOUN
aijas-7	150	11	(	(	PUNCT
aijas-7	150	12	aggregated	aggregate	VERB
aijas-7	150	13	with	with	ADP
aijas-7	150	14	accumulated	accumulate	VERB
aijas-7	150	15	impairment	impairment	ADJ
aijas-7	150	16	losses	loss	NOUN
aijas-7	150	17	)	)	PUNCT
aijas-7	150	18	at	at	ADP
aijas-7	150	19	the	the	DET
aijas-7	150	20	beginning	beginning	NOUN
aijas-7	150	21	and	and	CCONJ
aijas-7	150	22	end	end	NOUN
aijas-7	150	23	of	of	ADP
aijas-7	150	24	the	the	DET
aijas-7	150	25	period	period	NOUN
aijas-7	150	26	.	.	PUNCT
aijas-7	151	1	source	source	NOUN
aijas-7	151	2	:	:	PUNCT
aijas-7	151	3	researcher	researcher	NOUN
aijas-7	151	4	’s	’s	PART
aijas-7	151	5	field	field	NOUN
aijas-7	151	6	work	work	NOUN
aijas-7	151	7	,	,	PUNCT
aijas-7	151	8	2018	2018	NUM
aijas-7	151	9	from	from	ADP
aijas-7	151	10	iasb	iasb	NOUN
aijas-7	151	11	2013	2013	NUM
aijas-7	151	12	a	a	DET
aijas-7	151	13	critical	critical	ADJ
aijas-7	151	14	look	look	NOUN
aijas-7	151	15	at	at	ADP
aijas-7	151	16	table	table	NOUN
aijas-7	151	17	3	3	NUM
aijas-7	151	18	below	below	ADV
aijas-7	151	19	shows	show	VERB
aijas-7	151	20	that	that	SCONJ
aijas-7	151	21	the	the	DET
aijas-7	151	22	compliance	compliance	NOUN
aijas-7	151	23	of	of	ADP
aijas-7	151	24	the	the	DET
aijas-7	151	25	firms	firm	NOUN
aijas-7	151	26	with	with	ADP
aijas-7	151	27	ias	ias	PROPN
aijas-7	151	28	41	41	NUM
aijas-7	151	29	is	be	AUX
aijas-7	151	30	remarkable	remarkable	ADJ
aijas-7	151	31	.	.	PUNCT
aijas-7	152	1	the	the	DET
aijas-7	152	2	companies	company	NOUN
aijas-7	152	3	,	,	PUNCT
aijas-7	152	4	company	company	NOUN
aijas-7	152	5	1	1	NUM
aijas-7	152	6	,	,	PUNCT
aijas-7	152	7	company	company	NOUN
aijas-7	152	8	2	2	NUM
aijas-7	152	9	company	company	NOUN
aijas-7	152	10	3	3	NUM
aijas-7	152	11	and	and	CCONJ
aijas-7	152	12	company	company	NOUN
aijas-7	152	13	4	4	NUM
aijas-7	152	14	achieved	achieve	VERB
aijas-7	152	15	76.54	76.54	NUM
aijas-7	152	16	%	%	NOUN
aijas-7	152	17	,	,	PUNCT
aijas-7	152	18	86.62	86.62	NUM
aijas-7	152	19	%	%	NOUN
aijas-7	152	20	,	,	PUNCT
aijas-7	152	21	87.19	87.19	NUM
aijas-7	152	22	%	%	NOUN
aijas-7	152	23	and	and	CCONJ
aijas-7	152	24	53.71	53.71	NUM
aijas-7	152	25	%	%	NOUN
aijas-7	152	26	respectively	respectively	ADV
aijas-7	152	27	.	.	PUNCT
aijas-7	153	1	it	it	PRON
aijas-7	153	2	is	be	AUX
aijas-7	153	3	apparent	apparent	ADJ
aijas-7	153	4	from	from	ADP
aijas-7	153	5	the	the	DET
aijas-7	153	6	summary	summary	NOUN
aijas-7	153	7	of	of	ADP
aijas-7	153	8	the	the	DET
aijas-7	153	9	scores	score	NOUN
aijas-7	153	10	that	that	PRON
aijas-7	153	11	the	the	DET
aijas-7	153	12	total	total	ADJ
aijas-7	153	13	compliance	compliance	NOUN
aijas-7	153	14	with	with	ADP
aijas-7	153	15	the	the	DET
aijas-7	153	16	disclosure	disclosure	NOUN
aijas-7	153	17	requirements	requirement	NOUN
aijas-7	153	18	of	of	ADP
aijas-7	153	19	ias	ias	PROPN
aijas-7	153	20	41	41	NUM
aijas-7	153	21	is	be	AUX
aijas-7	153	22	significant	significant	ADJ
aijas-7	153	23	at	at	ADP
aijas-7	153	24	76.02	76.02	NUM
aijas-7	153	25	%	%	NOUN
aijas-7	153	26	mean	mean	NOUN
aijas-7	153	27	scores	score	NOUN
aijas-7	153	28	.	.	PUNCT
aijas-7	154	1	using	use	VERB
aijas-7	154	2	the	the	DET
aijas-7	154	3	grading	grade	VERB
aijas-7	154	4	scale	scale	NOUN
aijas-7	154	5	it	it	PRON
aijas-7	154	6	can	can	AUX
aijas-7	154	7	be	be	AUX
aijas-7	154	8	inferred	infer	VERB
aijas-7	154	9	that	that	SCONJ
aijas-7	154	10	the	the	DET
aijas-7	154	11	nigerian	nigerian	ADJ
aijas-7	154	12	agricultural	agricultural	ADJ
aijas-7	154	13	firms	firm	NOUN
aijas-7	154	14	comply	comply	VERB
aijas-7	154	15	with	with	ADP
aijas-7	154	16	the	the	DET
aijas-7	154	17	provisions	provision	NOUN
aijas-7	154	18	of	of	ADP
aijas-7	154	19	the	the	DET
aijas-7	154	20	standard	standard	NOUN
aijas-7	154	21	.	.	PUNCT
aijas-7	155	1	on	on	ADP
aijas-7	155	2	examining	examine	VERB
aijas-7	155	3	the	the	DET
aijas-7	155	4	requirement	requirement	NOUN
aijas-7	155	5	by	by	ADP
aijas-7	155	6	requirement	requirement	NOUN
aijas-7	155	7	basis	basis	NOUN
aijas-7	155	8	all	all	DET
aijas-7	155	9	the	the	DET
aijas-7	155	10	firms	firm	NOUN
aijas-7	155	11	attained	attain	VERB
aijas-7	155	12	a	a	DET
aijas-7	155	13	higher	high	ADJ
aijas-7	155	14	compliance	compliance	NOUN
aijas-7	155	15	on	on	ADP
aijas-7	155	16	requirements	requirement	NOUN
aijas-7	155	17	1	1	NUM
aijas-7	155	18	,	,	PUNCT
aijas-7	155	19	3	3	NUM
aijas-7	155	20	,	,	PUNCT
aijas-7	155	21	4	4	NUM
aijas-7	155	22	,	,	PUNCT
aijas-7	155	23	10	10	NUM
aijas-7	155	24	,	,	PUNCT
aijas-7	155	25	11	11	NUM
aijas-7	155	26	,	,	PUNCT
aijas-7	155	27	12	12	NUM
aijas-7	155	28	,	,	PUNCT
aijas-7	155	29	13	13	NUM
aijas-7	155	30	,	,	PUNCT
aijas-7	155	31	14	14	NUM
aijas-7	155	32	,	,	PUNCT
aijas-7	155	33	17	17	NUM
aijas-7	155	34	,	,	PUNCT
aijas-7	155	35	19	19	NUM
aijas-7	155	36	,	,	PUNCT
aijas-7	155	37	20	20	NUM
aijas-7	155	38	&	&	CCONJ
aijas-7	155	39	21	21	NUM
aijas-7	155	40	at	at	ADP
aijas-7	155	41	above	above	ADP
aijas-7	155	42	70	70	NUM
aijas-7	155	43	%	%	NOUN
aijas-7	155	44	.	.	PUNCT
aijas-7	156	1	none	none	NOUN
aijas-7	156	2	of	of	ADP
aijas-7	156	3	the	the	DET
aijas-7	156	4	firms	firm	NOUN
aijas-7	156	5	comply	comply	VERB
aijas-7	156	6	with	with	ADP
aijas-7	156	7	the	the	DET
aijas-7	156	8	provision	provision	NOUN
aijas-7	156	9	of	of	ADP
aijas-7	156	10	requirement	requirement	NOUN
aijas-7	156	11	8	8	NUM
aijas-7	156	12	,	,	PUNCT
aijas-7	156	13	15	15	NUM
aijas-7	156	14	,	,	PUNCT
aijas-7	156	15	&	&	CCONJ
aijas-7	156	16	16	16	NUM
aijas-7	156	17	and	and	CCONJ
aijas-7	156	18	only	only	ADV
aijas-7	156	19	one	one	NUM
aijas-7	156	20	of	of	ADP
aijas-7	156	21	them	they	PRON
aijas-7	156	22	complied	comply	VERB
aijas-7	156	23	with	with	ADP
aijas-7	156	24	requirement	requirement	NOUN
aijas-7	156	25	5	5	NUM
aijas-7	156	26	of	of	ADP
aijas-7	156	27	the	the	DET
aijas-7	156	28	standard	standard	NOUN
aijas-7	156	29	.	.	PUNCT
aijas-7	157	1	year	year	NOUN
aijas-7	157	2	by	by	ADP
aijas-7	157	3	year	year	NOUN
aijas-7	157	4	analysis	analysis	NOUN
aijas-7	157	5	revealed	reveal	VERB
aijas-7	157	6	that	that	SCONJ
aijas-7	157	7	the	the	DET
aijas-7	157	8	compliance	compliance	NOUN
aijas-7	157	9	rate	rate	NOUN
aijas-7	157	10	for	for	ADP
aijas-7	157	11	all	all	DET
aijas-7	157	12	the	the	DET
aijas-7	157	13	years	year	NOUN
aijas-7	157	14	were	be	AUX
aijas-7	157	15	above	above	ADP
aijas-7	157	16	70	70	NUM
aijas-7	157	17	%	%	NOUN
aijas-7	157	18	.	.	PUNCT
aijas-7	158	1	table	table	NOUN
aijas-7	158	2	3	3	NUM
aijas-7	158	3	:	:	PUNCT
aijas-7	158	4	summary	summary	NOUN
aijas-7	158	5	of	of	ADP
aijas-7	158	6	compliance	compliance	NOUN
aijas-7	158	7	index	index	NOUN
aijas-7	158	8	with	with	ADP
aijas-7	158	9	ias	ias	PROPN
aijas-7	158	10	41	41	NUM
aijas-7	158	11	by	by	ADP
aijas-7	158	12	listed	list	VERB
aijas-7	158	13	agricultural	agricultural	ADJ
aijas-7	158	14	firms	firm	NOUN
aijas-7	158	15	in	in	ADP
aijas-7	158	16	nigeria	nigeria	PROPN
aijas-7	158	17	company	company	PROPN
aijas-7	158	18	year	year	NOUN
aijas-7	158	19	total	total	NOUN
aijas-7	158	20	observed	observed	ADJ
aijas-7	158	21	total	total	ADJ
aijas-7	158	22	expected	expect	VERB
aijas-7	158	23	compliance	compliance	NOUN
aijas-7	158	24	index	index	NOUN
aijas-7	158	25	remark	remark	NOUN
aijas-7	158	26	ellah	ellah	PROPN
aijas-7	158	27	lakes	lakes	PROPN
aijas-7	158	28	plc	plc	PROPN
aijas-7	158	29	.	.	PUNCT
aijas-7	158	30	2013	2013	NUM
aijas-7	159	1	143.5	143.5	NUM
aijas-7	159	2	210	210	NUM
aijas-7	159	3	68.33	68.33	NUM
aijas-7	159	4	%	%	NOUN
aijas-7	159	5	ssa	ssa	NOUN
aijas-7	159	6	ellah	ellah	PROPN
aijas-7	159	7	lakes	lakes	PROPN
aijas-7	159	8	plc	plc	PROPN
aijas-7	159	9	.	.	PUNCT
aijas-7	159	10	2014	2014	NUM
aijas-7	159	11	146.5	146.5	NUM
aijas-7	159	12	210	210	NUM
aijas-7	159	13	69.76	69.76	NUM
aijas-7	159	14	%	%	NOUN
aijas-7	159	15	ssa	ssa	NOUN
aijas-7	159	16	ellah	ellah	PROPN
aijas-7	159	17	lakes	lakes	PROPN
aijas-7	159	18	plc	plc	PROPN
aijas-7	159	19	.	.	PROPN
aijas-7	159	20	2015	2015	NUM
aijas-7	159	21	158.5	158.5	NUM
aijas-7	159	22	210	210	NUM
aijas-7	159	23	75.48	75.48	NUM
aijas-7	159	24	%	%	NOUN
aijas-7	159	25	sa	sa	PROPN
aijas-7	159	26	ellah	ellah	PROPN
aijas-7	159	27	lakes	lakes	PROPN
aijas-7	159	28	plc	plc	PROPN
aijas-7	159	29	.	.	PROPN
aijas-7	159	30	2016	2016	NUM
aijas-7	160	1	177.6	177.6	NUM
aijas-7	160	2	210	210	NUM
aijas-7	160	3	84.57	84.57	NUM
aijas-7	160	4	%	%	NOUN
aijas-7	160	5	sa	sa	PROPN
aijas-7	160	6	ellah	ellah	PROPN
aijas-7	160	7	lakes	lakes	PROPN
aijas-7	160	8	plc	plc	PROPN
aijas-7	160	9	.	.	PROPN
aijas-7	160	10	2017	2017	NUM
aijas-7	161	1	177.6	177.6	NUM
aijas-7	161	2	210	210	NUM
aijas-7	161	3	84.57	84.57	NUM
aijas-7	161	4	%	%	NOUN
aijas-7	161	5	sa	sa	NOUN
aijas-7	161	6	sub	sub	NOUN
aijas-7	161	7	-	-	ADJ
aijas-7	161	8	total	total	ADJ
aijas-7	161	9	803.7	803.7	NUM
aijas-7	161	10	1050	1050	NUM
aijas-7	161	11	76.54	76.54	NUM
aijas-7	161	12	%	%	NOUN
aijas-7	161	13	sa	sa	NOUN
aijas-7	161	14	okomu	okomu	VERB
aijas-7	161	15	oil	oil	NOUN
aijas-7	161	16	palm	palm	PROPN
aijas-7	161	17	company	company	PROPN
aijas-7	161	18	plc	plc	PROPN
aijas-7	161	19	.	.	PUNCT
aijas-7	161	20	2013	2013	NUM
aijas-7	162	1	176.7	176.7	NUM
aijas-7	162	2	210	210	NUM
aijas-7	162	3	84.14	84.14	NUM
aijas-7	162	4	%	%	NOUN
aijas-7	162	5	sa	sa	NOUN
aijas-7	162	6	okomu	okomu	VERB
aijas-7	162	7	oil	oil	NOUN
aijas-7	162	8	palm	palm	PROPN
aijas-7	162	9	company	company	PROPN
aijas-7	162	10	plc	plc	PROPN
aijas-7	162	11	.	.	PROPN
aijas-7	162	12	2014	2014	NUM
aijas-7	162	13	181.7	181.7	NUM
aijas-7	162	14	210	210	NUM
aijas-7	162	15	86.52	86.52	NUM
aijas-7	162	16	%	%	NOUN
aijas-7	162	17	sa	sa	PROPN
aijas-7	162	18	okomu	okomu	VERB
aijas-7	162	19	oil	oil	NOUN
aijas-7	162	20	palm	palm	PROPN
aijas-7	162	21	company	company	PROPN
aijas-7	162	22	plc	plc	PROPN
aijas-7	162	23	.	.	PROPN
aijas-7	162	24	2015	2015	NUM
aijas-7	162	25	183.7	183.7	NUM
aijas-7	162	26	210	210	NUM
aijas-7	162	27	87.48	87.48	NUM
aijas-7	162	28	%	%	NOUN
aijas-7	162	29	sa	sa	NOUN
aijas-7	162	30	okomu	okomu	VERB
aijas-7	162	31	oil	oil	NOUN
aijas-7	162	32	palm	palm	PROPN
aijas-7	162	33	company	company	PROPN
aijas-7	162	34	plc	plc	PROPN
aijas-7	162	35	.	.	PROPN
aijas-7	162	36	2016	2016	NUM
aijas-7	162	37	183.7	183.7	NUM
aijas-7	162	38	210	210	NUM
aijas-7	162	39	87.48	87.48	NUM
aijas-7	162	40	%	%	NOUN
aijas-7	162	41	sa	sa	NOUN
aijas-7	162	42	okomu	okomu	VERB
aijas-7	162	43	oil	oil	NOUN
aijas-7	162	44	palm	palm	PROPN
aijas-7	162	45	company	company	PROPN
aijas-7	162	46	plc	plc	PROPN
aijas-7	162	47	.	.	PROPN
aijas-7	162	48	2017	2017	NUM
aijas-7	162	49	183.7	183.7	NUM
aijas-7	162	50	210	210	NUM
aijas-7	162	51	87.48	87.48	NUM
aijas-7	162	52	%	%	NOUN
aijas-7	162	53	sa	sa	NOUN
aijas-7	162	54	sub	sub	NOUN
aijas-7	162	55	-	-	ADJ
aijas-7	162	56	total	total	ADJ
aijas-7	162	57	909.5	909.5	NUM
aijas-7	162	58	1050	1050	NUM
aijas-7	162	59	86.62	86.62	NUM
aijas-7	162	60	%	%	NOUN
aijas-7	162	61	sa	sa	PROPN
aijas-7	162	62	presco	presco	PROPN
aijas-7	162	63	plc	plc	PROPN
aijas-7	162	64	.	.	PUNCT
aijas-7	162	65	2013	2013	NUM
aijas-7	162	66	175.7	175.7	NUM
aijas-7	162	67	210	210	NUM
aijas-7	162	68	83.67	83.67	NUM
aijas-7	162	69	%	%	NOUN
aijas-7	162	70	sa	sa	PROPN
aijas-7	162	71	presco	presco	PROPN
aijas-7	162	72	plc	plc	PROPN
aijas-7	162	73	.	.	PROPN
aijas-7	162	74	2014	2014	NUM
aijas-7	163	1	183.7	183.7	NUM
aijas-7	163	2	210	210	NUM
aijas-7	163	3	87.48	87.48	NUM
aijas-7	163	4	%	%	NOUN
aijas-7	163	5	sa	sa	PROPN
aijas-7	163	6	presco	presco	PROPN
aijas-7	163	7	plc	plc	PROPN
aijas-7	163	8	.	.	PROPN
aijas-7	163	9	2015	2015	NUM
aijas-7	163	10	184.7	184.7	NUM
aijas-7	163	11	210	210	NUM
aijas-7	163	12	87.95	87.95	NUM
aijas-7	163	13	%	%	NOUN
aijas-7	163	14	sa	sa	PROPN
aijas-7	163	15	presco	presco	PROPN
aijas-7	163	16	plc	plc	PROPN
aijas-7	163	17	.	.	PROPN
aijas-7	163	18	2016	2016	NUM
aijas-7	163	19	185.7	185.7	NUM
aijas-7	163	20	210	210	NUM
aijas-7	163	21	88.43	88.43	NUM
aijas-7	163	22	%	%	NOUN
aijas-7	163	23	sa	sa	PROPN
aijas-7	163	24	presco	presco	PROPN
aijas-7	163	25	plc	plc	PROPN
aijas-7	163	26	.	.	PROPN
aijas-7	163	27	2017	2017	NUM
aijas-7	163	28	185.7	185.7	NUM
aijas-7	163	29	210	210	NUM
aijas-7	163	30	88.43	88.43	NUM
aijas-7	163	31	%	%	NOUN
aijas-7	163	32	sa	sa	NOUN
aijas-7	163	33	sub	sub	NOUN
aijas-7	163	34	-	-	ADJ
aijas-7	163	35	total	total	ADJ
aijas-7	163	36	915.5	915.5	NUM
aijas-7	163	37	1050	1050	NUM
aijas-7	163	38	87.19	87.19	NUM
aijas-7	163	39	%	%	NOUN
aijas-7	163	40	sa	sa	PROPN
aijas-7	163	41	www.acseusa.org/journal/index.php/aijas	www.acseusa.org/journal/index.php/aijas	PROPN
aijas-7	163	42	american	american	PROPN
aijas-7	163	43	international	international	PROPN
aijas-7	163	44	journal	journal	PROPN
aijas-7	163	45	of	of	ADP
aijas-7	163	46	agricultural	agricultural	ADJ
aijas-7	163	47	studies	study	NOUN
aijas-7	163	48	vol	vol	NOUN
aijas-7	163	49	.	.	PROPN
aijas-7	164	1	2	2	NUM
aijas-7	164	2	,	,	PUNCT
aijas-7	164	3	no	no	INTJ
aijas-7	164	4	.	.	NOUN
aijas-7	164	5	1	1	NUM
aijas-7	164	6	;	;	PUNCT
aijas-7	164	7	2019	2019	NUM
aijas-7	164	8	15	15	NUM
aijas-7	164	9	livestock	livestock	NOUN
aijas-7	164	10	feeds	feed	VERB
aijas-7	164	11	plc	plc	PROPN
aijas-7	164	12	.	.	PUNCT
aijas-7	164	13	2013	2013	NUM
aijas-7	165	1	112.8	112.8	NUM
aijas-7	165	2	210	210	NUM
aijas-7	165	3	53.71	53.71	NUM
aijas-7	165	4	%	%	NOUN
aijas-7	165	5	ssa	ssa	NOUN
aijas-7	165	6	livestock	livestock	PROPN
aijas-7	165	7	feeds	feed	VERB
aijas-7	165	8	plc	plc	PROPN
aijas-7	165	9	.	.	PUNCT
aijas-7	166	1	2014	2014	NUM
aijas-7	166	2	112.8	112.8	NUM
aijas-7	166	3	210	210	NUM
aijas-7	166	4	53.71	53.71	NUM
aijas-7	166	5	%	%	NOUN
aijas-7	166	6	ssa	ssa	NOUN
aijas-7	166	7	livestock	livestock	PROPN
aijas-7	166	8	feeds	feed	VERB
aijas-7	166	9	plc	plc	PROPN
aijas-7	166	10	.	.	PROPN
aijas-7	166	11	2015	2015	NUM
aijas-7	166	12	112.8	112.8	NUM
aijas-7	166	13	210	210	NUM
aijas-7	166	14	53.71	53.71	NUM
aijas-7	166	15	%	%	NOUN
aijas-7	166	16	ssa	ssa	NOUN
aijas-7	166	17	livestock	livestock	PROPN
aijas-7	166	18	feeds	feed	VERB
aijas-7	166	19	plc	plc	PROPN
aijas-7	166	20	.	.	PUNCT
aijas-7	166	21	2016	2016	NUM
aijas-7	167	1	112.8	112.8	NUM
aijas-7	167	2	210	210	NUM
aijas-7	167	3	53.71	53.71	NUM
aijas-7	167	4	%	%	NOUN
aijas-7	167	5	ssa	ssa	NOUN
aijas-7	167	6	livestock	livestock	PROPN
aijas-7	167	7	feeds	feed	VERB
aijas-7	167	8	plc	plc	PROPN
aijas-7	167	9	.	.	PROPN
aijas-7	167	10	2017	2017	NUM
aijas-7	168	1	112.8	112.8	NUM
aijas-7	168	2	210	210	NUM
aijas-7	168	3	53.71	53.71	NUM
aijas-7	168	4	%	%	NOUN
aijas-7	168	5	ssa	ssa	NOUN
aijas-7	168	6	sub	sub	NOUN
aijas-7	168	7	-	-	ADJ
aijas-7	168	8	total	total	ADJ
aijas-7	168	9	564	564	NUM
aijas-7	168	10	1050	1050	NUM
aijas-7	168	11	53.71	53.71	NUM
aijas-7	168	12	%	%	NOUN
aijas-7	168	13	ssa	ssa	NOUN
aijas-7	168	14	total	total	NOUN
aijas-7	168	15	3192.7	3192.7	NUM
aijas-7	168	16	4200	4200	NUM
aijas-7	168	17	76.02	76.02	NUM
aijas-7	168	18	%	%	NOUN
aijas-7	168	19	sa	sa	NOUN
aijas-7	168	20	source	source	NOUN
aijas-7	168	21	:	:	PUNCT
aijas-7	168	22	researcher	researcher	NOUN
aijas-7	168	23	’s	’s	PART
aijas-7	168	24	field	field	NOUN
aijas-7	168	25	work	work	NOUN
aijas-7	168	26	,	,	PUNCT
aijas-7	168	27	2018	2018	NUM
aijas-7	168	28	4.1	4.1	NUM
aijas-7	168	29	discussion	discussion	NOUN
aijas-7	168	30	of	of	ADP
aijas-7	168	31	the	the	DET
aijas-7	168	32	result	result	NOUN
aijas-7	168	33	of	of	ADP
aijas-7	168	34	hypotheses	hypothesis	NOUN
aijas-7	168	35	tested	test	VERB
aijas-7	168	36	table	table	NOUN
aijas-7	168	37	4	4	NUM
aijas-7	168	38	:	:	PUNCT
aijas-7	168	39	agricultural	agricultural	ADJ
aijas-7	168	40	firms	firm	NOUN
aijas-7	168	41	compliance	compliance	NOUN
aijas-7	168	42	with	with	ADP
aijas-7	168	43	disclosure	disclosure	NOUN
aijas-7	168	44	requirements	requirement	NOUN
aijas-7	168	45	of	of	ADP
aijas-7	168	46	ias	ias	PROPN
aijas-7	168	47	41	41	NUM
aijas-7	168	48	in	in	ADP
aijas-7	168	49	nigeria	nigeria	PROPN
aijas-7	168	50	compliance	compliance	NOUN
aijas-7	168	51	index	index	NOUN
aijas-7	168	52	n	n	ADV
aijas-7	168	53	mean	mean	VERB
aijas-7	168	54	df	df	PROPN
aijas-7	168	55	f	f	PROPN
aijas-7	168	56	sign	sign	PROPN
aijas-7	168	57	.	.	PUNCT
aijas-7	169	1	ellah	ellah	PROPN
aijas-7	169	2	lakes	lakes	PROPN
aijas-7	169	3	plc	plc	PROPN
aijas-7	169	4	.	.	PROPN
aijas-7	170	1	5	5	NUM
aijas-7	170	2	76.542	76.542	NUM
aijas-7	170	3	16	16	NUM
aijas-7	170	4	73.162	73.162	NUM
aijas-7	170	5	0.000	0.000	NUM
aijas-7	170	6	*	*	PUNCT
aijas-7	170	7	*	*	PUNCT
aijas-7	170	8	okomu	okomu	VERB
aijas-7	170	9	oil	oil	NOUN
aijas-7	170	10	palm	palm	PROPN
aijas-7	170	11	company	company	PROPN
aijas-7	170	12	plc	plc	PROPN
aijas-7	170	13	.	.	PROPN
aijas-7	170	14	5	5	NUM
aijas-7	170	15	86.620	86.620	NUM
aijas-7	170	16	presco	presco	PROPN
aijas-7	170	17	plc	plc	PROPN
aijas-7	170	18	.	.	PROPN
aijas-7	170	19	5	5	NUM
aijas-7	170	20	87.192	87.192	NUM
aijas-7	170	21	livestock	livestock	NOUN
aijas-7	170	22	feeds	feed	NOUN
aijas-7	170	23	plc	plc	PROPN
aijas-7	170	24	.	.	PROPN
aijas-7	170	25	5	5	NUM
aijas-7	170	26	53.710	53.710	NUM
aijas-7	170	27	source	source	NOUN
aijas-7	170	28	:	:	PUNCT
aijas-7	170	29	researcher	researcher	NOUN
aijas-7	170	30	’s	’s	PART
aijas-7	170	31	field	field	NOUN
aijas-7	170	32	work	work	NOUN
aijas-7	170	33	,	,	PUNCT
aijas-7	170	34	2018	2018	NUM
aijas-7	170	35	(	(	PUNCT
aijas-7	170	36	spss	spss	PROPN
aijas-7	170	37	output	output	NOUN
aijas-7	170	38	)	)	PUNCT
aijas-7	170	39	.	.	PUNCT
aijas-7	171	1	note	note	VERB
aijas-7	171	2	:	:	PUNCT
aijas-7	171	3	(	(	PUNCT
aijas-7	171	4	*	*	PUNCT
aijas-7	171	5	*	*	PUNCT
aijas-7	171	6	)	)	PUNCT
aijas-7	171	7	indicates	indicate	VERB
aijas-7	171	8	significant	significant	ADJ
aijas-7	171	9	at	at	ADP
aijas-7	171	10	5	5	NUM
aijas-7	171	11	%	%	NOUN
aijas-7	171	12	.	.	PUNCT
aijas-7	172	1	table	table	NOUN
aijas-7	172	2	4	4	NUM
aijas-7	172	3	above	above	ADP
aijas-7	172	4	presents	present	NOUN
aijas-7	172	5	summary	summary	NOUN
aijas-7	172	6	of	of	ADP
aijas-7	172	7	anova	anova	PROPN
aijas-7	172	8	result	result	PROPN
aijas-7	172	9	on	on	ADP
aijas-7	172	10	agricultural	agricultural	ADJ
aijas-7	172	11	firms	firm	NOUN
aijas-7	172	12	’	’	PART
aijas-7	172	13	compliance	compliance	NOUN
aijas-7	172	14	with	with	ADP
aijas-7	172	15	disclosure	disclosure	NOUN
aijas-7	172	16	requirements	requirement	NOUN
aijas-7	172	17	of	of	ADP
aijas-7	172	18	ias	ias	PROPN
aijas-7	172	19	41	41	NUM
aijas-7	172	20	in	in	ADP
aijas-7	172	21	nigeria	nigeria	PROPN
aijas-7	172	22	.	.	PUNCT
aijas-7	173	1	the	the	DET
aijas-7	173	2	f	f	PROPN
aijas-7	173	3	statistics	statistic	NOUN
aijas-7	173	4	of	of	ADP
aijas-7	173	5	73.162	73.162	NUM
aijas-7	173	6	is	be	AUX
aijas-7	173	7	significant	significant	ADJ
aijas-7	173	8	at	at	ADP
aijas-7	173	9	5	5	NUM
aijas-7	173	10	%	%	NOUN
aijas-7	173	11	level	level	NOUN
aijas-7	173	12	of	of	ADP
aijas-7	173	13	significant	significant	ADJ
aijas-7	173	14	.	.	PUNCT
aijas-7	174	1	in	in	ADP
aijas-7	174	2	testing	test	VERB
aijas-7	174	3	the	the	DET
aijas-7	174	4	hypothesis	hypothesis	NOUN
aijas-7	174	5	one	one	NUM
aijas-7	174	6	(	(	PUNCT
aijas-7	174	7	h01	h01	PROPN
aijas-7	174	8	)	)	PUNCT
aijas-7	174	9	,	,	PUNCT
aijas-7	174	10	the	the	DET
aijas-7	174	11	null	null	ADJ
aijas-7	174	12	hypothesis	hypothesis	NOUN
aijas-7	174	13	which	which	PRON
aijas-7	174	14	states	state	VERB
aijas-7	174	15	that	that	SCONJ
aijas-7	174	16	“	"	PUNCT
aijas-7	174	17	agricultural	agricultural	ADJ
aijas-7	174	18	firms	firm	NOUN
aijas-7	174	19	in	in	ADP
aijas-7	174	20	nigeria	nigeria	PROPN
aijas-7	174	21	have	have	AUX
aijas-7	174	22	not	not	PART
aijas-7	174	23	complied	comply	VERB
aijas-7	174	24	with	with	ADP
aijas-7	174	25	the	the	DET
aijas-7	174	26	disclosure	disclosure	NOUN
aijas-7	174	27	requirements	requirement	NOUN
aijas-7	174	28	of	of	ADP
aijas-7	174	29	ias	ias	PROPN
aijas-7	174	30	41	41	NUM
aijas-7	174	31	in	in	ADP
aijas-7	174	32	financial	financial	ADJ
aijas-7	174	33	reporting	reporting	NOUN
aijas-7	174	34	”	"	PUNCT
aijas-7	174	35	is	be	AUX
aijas-7	174	36	rejected	reject	VERB
aijas-7	174	37	since	since	SCONJ
aijas-7	174	38	the	the	DET
aijas-7	174	39	p	p	NOUN
aijas-7	174	40	–	–	PUNCT
aijas-7	174	41	value	value	NOUN
aijas-7	174	42	0.000	0.000	NUM
aijas-7	174	43	is	be	AUX
aijas-7	174	44	less	less	ADJ
aijas-7	174	45	than	than	ADP
aijas-7	174	46	0.05	0.05	NUM
aijas-7	174	47	level	level	NOUN
aijas-7	174	48	of	of	ADP
aijas-7	174	49	significant	significant	ADJ
aijas-7	174	50	.	.	PUNCT
aijas-7	175	1	this	this	PRON
aijas-7	175	2	shows	show	VERB
aijas-7	175	3	that	that	SCONJ
aijas-7	175	4	agricultural	agricultural	ADJ
aijas-7	175	5	firms	firm	NOUN
aijas-7	175	6	in	in	ADP
aijas-7	175	7	nigeria	nigeria	PROPN
aijas-7	175	8	have	have	AUX
aijas-7	175	9	complied	comply	VERB
aijas-7	175	10	with	with	ADP
aijas-7	175	11	the	the	DET
aijas-7	175	12	disclosure	disclosure	NOUN
aijas-7	175	13	requirements	requirement	NOUN
aijas-7	175	14	of	of	ADP
aijas-7	175	15	ias	ias	PROPN
aijas-7	175	16	41	41	NUM
aijas-7	175	17	in	in	ADP
aijas-7	175	18	financial	financial	ADJ
aijas-7	175	19	reporting	reporting	NOUN
aijas-7	175	20	.	.	PUNCT
aijas-7	176	1	table	table	NOUN
aijas-7	176	2	5	5	NUM
aijas-7	176	3	:	:	PUNCT
aijas-7	176	4	the	the	DET
aijas-7	176	5	level	level	NOUN
aijas-7	176	6	of	of	ADP
aijas-7	176	7	compliance	compliance	NOUN
aijas-7	176	8	with	with	ADP
aijas-7	176	9	requirements	requirement	NOUN
aijas-7	176	10	of	of	ADP
aijas-7	176	11	disclosure	disclosure	NOUN
aijas-7	176	12	of	of	ADP
aijas-7	176	13	ias	ias	PROPN
aijas-7	176	14	41	41	NUM
aijas-7	176	15	among	among	ADP
aijas-7	176	16	agricultural	agricultural	ADJ
aijas-7	176	17	firms	firm	NOUN
aijas-7	176	18	in	in	ADP
aijas-7	176	19	nigeria	nigeria	PROPN
aijas-7	176	20	compliance	compliance	NOUN
aijas-7	176	21	index	index	NOUN
aijas-7	177	1	n	n	ADV
aijas-7	177	2	mean	mean	VERB
aijas-7	177	3	df	df	PROPN
aijas-7	177	4	f	f	PROPN
aijas-7	177	5	sign	sign	PROPN
aijas-7	177	6	.	.	PUNCT
aijas-7	178	1	strongly	strongly	ADV
aijas-7	178	2	complied	comply	VERB
aijas-7	178	3	13	13	NUM
aijas-7	178	4	85.668	85.668	NUM
aijas-7	178	5	18	18	NUM
aijas-7	178	6	128.726	128.726	NUM
aijas-7	178	7	0.000	0.000	NUM
aijas-7	178	8	*	*	PUNCT
aijas-7	178	9	*	*	PUNCT
aijas-7	178	10	semi	semi	ADV
aijas-7	178	11	strongly	strongly	ADV
aijas-7	178	12	complied	comply	VERB
aijas-7	178	13	7	7	NUM
aijas-7	178	14	58.091	58.091	NUM
aijas-7	178	15	source	source	NOUN
aijas-7	178	16	:	:	PUNCT
aijas-7	178	17	researcher	researcher	NOUN
aijas-7	178	18	’s	’s	PART
aijas-7	178	19	field	field	NOUN
aijas-7	178	20	work	work	NOUN
aijas-7	178	21	,	,	PUNCT
aijas-7	178	22	2018	2018	NUM
aijas-7	178	23	(	(	PUNCT
aijas-7	178	24	spss	spss	PROPN
aijas-7	178	25	output	output	NOUN
aijas-7	178	26	)	)	PUNCT
aijas-7	178	27	.	.	PUNCT
aijas-7	179	1	note	note	VERB
aijas-7	179	2	:	:	PUNCT
aijas-7	179	3	(	(	PUNCT
aijas-7	179	4	*	*	PUNCT
aijas-7	179	5	*	*	PUNCT
aijas-7	179	6	)	)	PUNCT
aijas-7	179	7	indicates	indicate	VERB
aijas-7	179	8	significant	significant	ADJ
aijas-7	179	9	at	at	ADP
aijas-7	179	10	5	5	NUM
aijas-7	179	11	%	%	NOUN
aijas-7	179	12	.	.	PUNCT
aijas-7	180	1	table	table	NOUN
aijas-7	180	2	5	5	NUM
aijas-7	180	3	above	above	ADP
aijas-7	180	4	presents	present	NOUN
aijas-7	180	5	summary	summary	NOUN
aijas-7	180	6	of	of	ADP
aijas-7	180	7	anova	anova	PROPN
aijas-7	180	8	result	result	VERB
aijas-7	180	9	on	on	ADP
aijas-7	180	10	the	the	DET
aijas-7	180	11	level	level	NOUN
aijas-7	180	12	of	of	ADP
aijas-7	180	13	compliance	compliance	NOUN
aijas-7	180	14	with	with	ADP
aijas-7	180	15	disclosure	disclosure	NOUN
aijas-7	180	16	requirements	requirement	NOUN
aijas-7	180	17	of	of	ADP
aijas-7	180	18	ias	ias	PROPN
aijas-7	180	19	41	41	NUM
aijas-7	180	20	among	among	ADP
aijas-7	180	21	agricultural	agricultural	ADJ
aijas-7	180	22	firms	firm	NOUN
aijas-7	180	23	in	in	ADP
aijas-7	180	24	nigeria	nigeria	PROPN
aijas-7	180	25	.	.	PUNCT
aijas-7	181	1	the	the	DET
aijas-7	181	2	f	f	PROPN
aijas-7	181	3	statistics	statistic	NOUN
aijas-7	181	4	of	of	ADP
aijas-7	181	5	128.726	128.726	NUM
aijas-7	181	6	is	be	AUX
aijas-7	181	7	significant	significant	ADJ
aijas-7	181	8	at	at	ADP
aijas-7	181	9	5	5	NUM
aijas-7	181	10	%	%	NOUN
aijas-7	181	11	level	level	NOUN
aijas-7	181	12	of	of	ADP
aijas-7	181	13	significant	significant	ADJ
aijas-7	181	14	.	.	PUNCT
aijas-7	182	1	in	in	ADP
aijas-7	182	2	testing	test	VERB
aijas-7	182	3	the	the	DET
aijas-7	182	4	hypothesis	hypothesis	NOUN
aijas-7	182	5	two	two	NUM
aijas-7	182	6	(	(	PUNCT
aijas-7	182	7	h02	h02	PROPN
aijas-7	182	8	)	)	PUNCT
aijas-7	182	9	,	,	PUNCT
aijas-7	182	10	the	the	DET
aijas-7	182	11	null	null	ADJ
aijas-7	182	12	hypothesis	hypothesis	NOUN
aijas-7	182	13	which	which	PRON
aijas-7	182	14	states	state	VERB
aijas-7	182	15	that	that	SCONJ
aijas-7	182	16	“	"	PUNCT
aijas-7	182	17	there	there	PRON
aijas-7	182	18	is	be	VERB
aijas-7	182	19	no	no	DET
aijas-7	182	20	significant	significant	ADJ
aijas-7	182	21	difference	difference	NOUN
aijas-7	182	22	in	in	ADP
aijas-7	182	23	the	the	DET
aijas-7	182	24	level	level	NOUN
aijas-7	182	25	of	of	ADP
aijas-7	182	26	compliance	compliance	NOUN
aijas-7	182	27	with	with	ADP
aijas-7	182	28	requirements	requirement	NOUN
aijas-7	182	29	of	of	ADP
aijas-7	182	30	disclosure	disclosure	NOUN
aijas-7	182	31	of	of	ADP
aijas-7	182	32	ias	ias	PROPN
aijas-7	182	33	41	41	NUM
aijas-7	182	34	among	among	ADP
aijas-7	182	35	agricultural	agricultural	ADJ
aijas-7	182	36	firms	firm	NOUN
aijas-7	182	37	in	in	ADP
aijas-7	182	38	nigeria	nigeria	PROPN
aijas-7	182	39	”	"	PUNCT
aijas-7	182	40	is	be	AUX
aijas-7	182	41	rejected	reject	VERB
aijas-7	182	42	since	since	SCONJ
aijas-7	182	43	the	the	DET
aijas-7	182	44	p	p	NOUN
aijas-7	182	45	–	–	PUNCT
aijas-7	182	46	value	value	NOUN
aijas-7	182	47	0.000	0.000	NUM
aijas-7	182	48	is	be	AUX
aijas-7	182	49	less	less	ADJ
aijas-7	182	50	than	than	ADP
aijas-7	182	51	0.05	0.05	NUM
aijas-7	182	52	level	level	NOUN
aijas-7	182	53	of	of	ADP
aijas-7	182	54	significant	significant	ADJ
aijas-7	182	55	.	.	PUNCT
aijas-7	183	1	this	this	PRON
aijas-7	183	2	shows	show	VERB
aijas-7	183	3	that	that	SCONJ
aijas-7	183	4	majority	majority	NOUN
aijas-7	183	5	of	of	ADP
aijas-7	183	6	the	the	DET
aijas-7	183	7	agricultural	agricultural	ADJ
aijas-7	183	8	firms	firm	NOUN
aijas-7	183	9	in	in	ADP
aijas-7	183	10	nigeria	nigeria	PROPN
aijas-7	183	11	strongly	strongly	ADV
aijas-7	183	12	complied	comply	VERB
aijas-7	183	13	with	with	ADP
aijas-7	183	14	the	the	DET
aijas-7	183	15	disclosure	disclosure	NOUN
aijas-7	183	16	requirements	requirement	NOUN
aijas-7	183	17	of	of	ADP
aijas-7	183	18	ias	ias	PROPN
aijas-7	183	19	41	41	NUM
aijas-7	183	20	.	.	PUNCT
aijas-7	184	1	5	5	NUM
aijas-7	184	2	.	.	X
aijas-7	184	3	conclusion	conclusion	NOUN
aijas-7	184	4	and	and	CCONJ
aijas-7	184	5	recommendation	recommendation	VERB
aijas-7	184	6	the	the	DET
aijas-7	184	7	aim	aim	NOUN
aijas-7	184	8	of	of	ADP
aijas-7	184	9	every	every	DET
aijas-7	184	10	research	research	NOUN
aijas-7	184	11	work	work	NOUN
aijas-7	184	12	is	be	AUX
aijas-7	184	13	to	to	PART
aijas-7	184	14	arrive	arrive	VERB
aijas-7	184	15	at	at	ADP
aijas-7	184	16	credible	credible	ADJ
aijas-7	184	17	findings	finding	NOUN
aijas-7	184	18	that	that	PRON
aijas-7	184	19	will	will	AUX
aijas-7	184	20	provide	provide	VERB
aijas-7	184	21	correct	correct	ADJ
aijas-7	184	22	answers	answer	NOUN
aijas-7	184	23	to	to	ADP
aijas-7	184	24	the	the	DET
aijas-7	184	25	research	research	NOUN
aijas-7	184	26	hypothesis	hypothesis	NOUN
aijas-7	184	27	.	.	PUNCT
aijas-7	185	1	using	use	VERB
aijas-7	185	2	a	a	DET
aijas-7	185	3	constructed	construct	VERB
aijas-7	185	4	disclosure	disclosure	NOUN
aijas-7	185	5	compliance	compliance	NOUN
aijas-7	185	6	checklist	checklist	NOUN
aijas-7	185	7	,	,	PUNCT
aijas-7	185	8	the	the	DET
aijas-7	185	9	extent	extent	NOUN
aijas-7	185	10	of	of	ADP
aijas-7	185	11	compliance	compliance	NOUN
aijas-7	185	12	with	with	ADP
aijas-7	185	13	disclosure	disclosure	NOUN
aijas-7	185	14	requirement	requirement	NOUN
aijas-7	185	15	of	of	ADP
aijas-7	185	16	ias	ias	PROPN
aijas-7	185	17	41	41	NUM
aijas-7	185	18	by	by	ADP
aijas-7	185	19	4	4	NUM
aijas-7	185	20	listed	list	VERB
aijas-7	185	21	companies	company	NOUN
aijas-7	185	22	under	under	ADP
aijas-7	185	23	the	the	DET
aijas-7	185	24	agricultural	agricultural	ADJ
aijas-7	185	25	sector	sector	NOUN
aijas-7	185	26	of	of	ADP
aijas-7	185	27	the	the	DET
aijas-7	185	28	nigerian	nigerian	ADJ
aijas-7	185	29	stock	stock	NOUN
aijas-7	185	30	exchange	exchange	NOUN
aijas-7	185	31	at	at	ADP
aijas-7	185	32	the	the	DET
aijas-7	185	33	end	end	NOUN
aijas-7	185	34	of	of	ADP
aijas-7	185	35	2017	2017	NUM
aijas-7	185	36	were	be	AUX
aijas-7	185	37	measured	measure	VERB
aijas-7	185	38	.	.	PUNCT
aijas-7	186	1	data	datum	NOUN
aijas-7	186	2	was	be	AUX
aijas-7	186	3	collected	collect	VERB
aijas-7	186	4	manually	manually	ADV
aijas-7	186	5	from	from	ADP
aijas-7	186	6	annual	annual	ADJ
aijas-7	186	7	reports	report	NOUN
aijas-7	186	8	of	of	ADP
aijas-7	186	9	companies	company	NOUN
aijas-7	186	10	.	.	PUNCT
aijas-7	187	1	company	company	NOUN
aijas-7	187	2	1	1	NUM
aijas-7	187	3	,	,	PUNCT
aijas-7	187	4	2	2	NUM
aijas-7	187	5	,	,	PUNCT
aijas-7	187	6	3	3	NUM
aijas-7	187	7	,	,	PUNCT
aijas-7	187	8	&	&	CCONJ
aijas-7	187	9	4	4	NUM
aijas-7	187	10	achieved	achieve	VERB
aijas-7	187	11	76.54	76.54	NUM
aijas-7	187	12	%	%	NOUN
aijas-7	187	13	,	,	PUNCT
aijas-7	187	14	86.62	86.62	NUM
aijas-7	187	15	%	%	NOUN
aijas-7	187	16	,	,	PUNCT
aijas-7	187	17	87.19	87.19	NUM
aijas-7	187	18	%	%	NOUN
aijas-7	187	19	and	and	CCONJ
aijas-7	187	20	53.71	53.71	NUM
aijas-7	187	21	%	%	NOUN
aijas-7	187	22	respectively	respectively	ADV
aijas-7	187	23	.	.	PUNCT
aijas-7	188	1	it	it	PRON
aijas-7	188	2	is	be	AUX
aijas-7	188	3	apparent	apparent	ADJ
aijas-7	188	4	from	from	ADP
aijas-7	188	5	the	the	DET
aijas-7	188	6	summary	summary	NOUN
aijas-7	188	7	of	of	ADP
aijas-7	188	8	the	the	DET
aijas-7	188	9	mean	mean	ADJ
aijas-7	188	10	scores	score	NOUN
aijas-7	188	11	that	that	SCONJ
aijas-7	188	12	the	the	DET
aijas-7	188	13	total	total	ADJ
aijas-7	188	14	compliance	compliance	NOUN
aijas-7	188	15	with	with	ADP
aijas-7	188	16	the	the	DET
aijas-7	188	17	disclosure	disclosure	NOUN
aijas-7	188	18	requirements	requirement	NOUN
aijas-7	188	19	of	of	ADP
aijas-7	188	20	ias	ias	PROPN
aijas-7	188	21	41	41	NUM
aijas-7	188	22	is	be	AUX
aijas-7	188	23	significant	significant	ADJ
aijas-7	188	24	at	at	ADP
aijas-7	188	25	76.02	76.02	NUM
aijas-7	188	26	%	%	NOUN
aijas-7	188	27	.	.	PUNCT
aijas-7	189	1	the	the	DET
aijas-7	189	2	results	result	NOUN
aijas-7	189	3	suggest	suggest	VERB
aijas-7	189	4	that	that	SCONJ
aijas-7	189	5	enforcement	enforcement	NOUN
aijas-7	189	6	mechanisms	mechanism	NOUN
aijas-7	189	7	to	to	PART
aijas-7	189	8	ensure	ensure	VERB
aijas-7	189	9	total	total	ADJ
aijas-7	189	10	compliance	compliance	NOUN
aijas-7	189	11	should	should	AUX
aijas-7	189	12	be	be	AUX
aijas-7	189	13	put	put	VERB
aijas-7	189	14	in	in	ADP
aijas-7	189	15	place	place	NOUN
aijas-7	189	16	to	to	PART
aijas-7	189	17	address	address	VERB
aijas-7	189	18	the	the	DET
aijas-7	189	19	existing	exist	VERB
aijas-7	189	20	compliance	compliance	NOUN
aijas-7	189	21	gap	gap	NOUN
aijas-7	189	22	particularly	particularly	ADV
aijas-7	189	23	on	on	ADP
aijas-7	189	24	the	the	DET
aijas-7	189	25	requirement	requirement	NOUN
aijas-7	189	26	5	5	NUM
aijas-7	189	27	,	,	PUNCT
aijas-7	189	28	8	8	NUM
aijas-7	189	29	,	,	PUNCT
aijas-7	189	30	15	15	NUM
aijas-7	189	31	,	,	PUNCT
aijas-7	189	32	&	&	CCONJ
aijas-7	189	33	16	16	NUM
aijas-7	189	34	of	of	ADP
aijas-7	189	35	the	the	DET
aijas-7	189	36	standard	standard	NOUN
aijas-7	189	37	.	.	PUNCT
aijas-7	190	1	to	to	ADP
aijas-7	190	2	this	this	DET
aijas-7	190	3	end	end	NOUN
aijas-7	190	4	,	,	PUNCT
aijas-7	190	5	the	the	DET
aijas-7	190	6	study	study	NOUN
aijas-7	190	7	recommends	recommend	VERB
aijas-7	190	8	that	that	SCONJ
aijas-7	190	9	our	our	PRON
aijas-7	190	10	firms	firm	NOUN
aijas-7	190	11	should	should	AUX
aijas-7	190	12	strive	strive	VERB
aijas-7	190	13	at	at	ADP
aijas-7	190	14	all	all	DET
aijas-7	190	15	times	time	NOUN
aijas-7	190	16	to	to	PART
aijas-7	190	17	comply	comply	VERB
aijas-7	190	18	with	with	ADP
aijas-7	190	19	all	all	DET
aijas-7	190	20	regulatory	regulatory	ADJ
aijas-7	190	21	and	and	CCONJ
aijas-7	190	22	statutory	statutory	ADJ
aijas-7	190	23	framework	framework	NOUN
aijas-7	190	24	in	in	ADP
aijas-7	190	25	the	the	DET
aijas-7	190	26	preparation	preparation	NOUN
aijas-7	190	27	and	and	CCONJ
aijas-7	190	28	presentation	presentation	NOUN
aijas-7	190	29	of	of	ADP
aijas-7	190	30	financial	financial	ADJ
aijas-7	190	31	statements	statement	NOUN
aijas-7	190	32	,	,	PUNCT
aijas-7	190	33	giving	give	VERB
aijas-7	190	34	the	the	DET
aijas-7	190	35	fact	fact	NOUN
aijas-7	190	36	that	that	SCONJ
aijas-7	190	37	it	it	PRON
aijas-7	190	38	is	be	AUX
aijas-7	190	39	a	a	DET
aijas-7	190	40	set	set	NOUN
aijas-7	190	41	of	of	ADP
aijas-7	190	42	documents	document	NOUN
aijas-7	190	43	that	that	PRON
aijas-7	190	44	prescribe	prescribe	VERB
aijas-7	190	45	the	the	DET
aijas-7	190	46	performance	performance	NOUN
aijas-7	190	47	of	of	ADP
aijas-7	190	48	the	the	DET
aijas-7	190	49	reporting	reporting	NOUN
aijas-7	190	50	entity	entity	NOUN
aijas-7	190	51	.	.	PUNCT
aijas-7	191	1	the	the	DET
aijas-7	191	2	financial	financial	ADJ
aijas-7	191	3	reporting	reporting	NOUN
aijas-7	191	4	council	council	PROPN
aijas-7	191	5	of	of	ADP
aijas-7	191	6	nigeria	nigeria	PROPN
aijas-7	191	7	should	should	AUX
aijas-7	191	8	publish	publish	VERB
aijas-7	191	9	annually	annually	ADV
aijas-7	191	10	the	the	DET
aijas-7	191	11	compliance	compliance	NOUN
aijas-7	191	12	status	status	NOUN
aijas-7	191	13	of	of	ADP
aijas-7	191	14	all	all	DET
aijas-7	191	15	listed	list	VERB
aijas-7	191	16	firms	firm	NOUN
aijas-7	191	17	in	in	ADP
aijas-7	191	18	nigeria	nigeria	PROPN
aijas-7	191	19	;	;	PUNCT
aijas-7	191	20	so	so	SCONJ
aijas-7	191	21	that	that	SCONJ
aijas-7	191	22	the	the	DET
aijas-7	191	23	compliance	compliance	NOUN
aijas-7	191	24	status	status	NOUN
aijas-7	191	25	of	of	ADP
aijas-7	191	26	every	every	DET
aijas-7	191	27	firm	firm	NOUN
aijas-7	191	28	will	will	AUX
aijas-7	191	29	become	become	VERB
aijas-7	191	30	known	known	ADJ
aijas-7	191	31	to	to	ADP
aijas-7	191	32	all	all	DET
aijas-7	191	33	interested	interested	ADJ
aijas-7	191	34	users	user	NOUN
aijas-7	191	35	of	of	ADP
aijas-7	191	36	financial	financial	ADJ
aijas-7	191	37	statements	statement	NOUN
aijas-7	191	38	;	;	PUNCT
aijas-7	191	39	and	and	CCONJ
aijas-7	191	40	also	also	ADV
aijas-7	191	41	the	the	DET
aijas-7	191	42	council	council	NOUN
aijas-7	191	43	should	should	AUX
aijas-7	191	44	urge	urge	VERB
aijas-7	191	45	external	external	ADJ
aijas-7	191	46	auditors	auditor	NOUN
aijas-7	191	47	of	of	ADP
aijas-7	191	48	firms	firm	NOUN
aijas-7	191	49	to	to	PART
aijas-7	191	50	ensure	ensure	VERB
aijas-7	191	51	that	that	SCONJ
aijas-7	191	52	www.acseusa.org/journal/index.php/aijas	www.acseusa.org/journal/index.php/aijas	PROPN
aijas-7	191	53	american	american	PROPN
aijas-7	191	54	international	international	PROPN
aijas-7	191	55	journal	journal	PROPN
aijas-7	191	56	of	of	ADP
aijas-7	191	57	agricultural	agricultural	ADJ
aijas-7	191	58	studies	study	NOUN
aijas-7	191	59	vol	vol	NOUN
aijas-7	191	60	.	.	PROPN
aijas-7	192	1	2	2	NUM
aijas-7	192	2	,	,	PUNCT
aijas-7	192	3	no	no	INTJ
aijas-7	192	4	.	.	NOUN
aijas-7	192	5	1	1	NUM
aijas-7	192	6	;	;	PUNCT
aijas-7	192	7	2019	2019	NUM
aijas-7	192	8	16	16	NUM
aijas-7	192	9	their	their	PRON
aijas-7	192	10	clients	client	NOUN
aijas-7	192	11	are	be	AUX
aijas-7	192	12	complying	comply	VERB
aijas-7	192	13	with	with	ADP
aijas-7	192	14	the	the	DET
aijas-7	192	15	requirements	requirement	NOUN
aijas-7	192	16	of	of	ADP
aijas-7	192	17	iass	iass	NOUN
aijas-7	192	18	issued	issue	VERB
aijas-7	192	19	by	by	ADP
aijas-7	192	20	the	the	DET
aijas-7	192	21	international	international	ADJ
aijas-7	192	22	accounting	accounting	NOUN
aijas-7	192	23	standards	standard	NOUN
aijas-7	192	24	board	board	NOUN
aijas-7	192	25	(	(	PUNCT
aijas-7	192	26	iasb	iasb	PROPN
aijas-7	192	27	)	)	PUNCT
aijas-7	192	28	references	reference	NOUN
aijas-7	192	29	al	al	PROPN
aijas-7	192	30	-	-	PUNCT
aijas-7	192	31	jabri	jabri	PROPN
aijas-7	192	32	,	,	PUNCT
aijas-7	192	33	h.	h.	PROPN
aijas-7	192	34	,	,	PUNCT
aijas-7	192	35	&	&	CCONJ
aijas-7	192	36	hussain	hussain	PROPN
aijas-7	192	37	,	,	PUNCT
aijas-7	192	38	m.	m.	NOUN
aijas-7	192	39	m.	m.	NOUN
aijas-7	192	40	(	(	PUNCT
aijas-7	192	41	2012	2012	NUM
aijas-7	192	42	)	)	PUNCT
aijas-7	192	43	.	.	PUNCT
aijas-7	193	1	compliance	compliance	NOUN
aijas-7	193	2	with	with	ADP
aijas-7	193	3	international	international	ADJ
aijas-7	193	4	accounting	accounting	NOUN
aijas-7	193	5	standards	standard	NOUN
aijas-7	193	6	requirements	requirement	NOUN
aijas-7	193	7	among	among	ADP
aijas-7	193	8	omani	omani	ADJ
aijas-7	193	9	listed	listed	ADJ
aijas-7	193	10	companies	company	NOUN
aijas-7	193	11	.	.	PUNCT
aijas-7	194	1	journal	journal	PROPN
aijas-7	194	2	of	of	ADP
aijas-7	194	3	administrative	administrative	ADJ
aijas-7	194	4	and	and	CCONJ
aijas-7	194	5	economic	economic	ADJ
aijas-7	194	6	sciences	science	NOUN
aijas-7	194	7	,	,	PUNCT
aijas-7	194	8	qassim	qassim	PROPN
aijas-7	194	9	university	university	NOUN
aijas-7	194	10	,	,	PUNCT
aijas-7	194	11	5(2	5(2	NUM
aijas-7	194	12	)	)	PUNCT
aijas-7	194	13	,	,	PUNCT
aijas-7	194	14	75105	75105	NUM
aijas-7	194	15	.	.	PUNCT
aijas-7	195	1	al	al	PROPN
aijas-7	195	2	-	-	PUNCT
aijas-7	195	3	mutawaa	mutawaa	PROPN
aijas-7	195	4	,	,	PUNCT
aijas-7	195	5	a.	a.	PROPN
aijas-7	195	6	,	,	PUNCT
aijas-7	195	7	&	&	CCONJ
aijas-7	195	8	hewaidy	hewaidy	VERB
aijas-7	195	9	,	,	PUNCT
aijas-7	195	10	a.	a.	NOUN
aijas-7	195	11	m.	m.	NOUN
aijas-7	195	12	(	(	PUNCT
aijas-7	195	13	2010	2010	NUM
aijas-7	195	14	)	)	PUNCT
aijas-7	195	15	.	.	PUNCT
aijas-7	196	1	disclosure	disclosure	NOUN
aijas-7	196	2	level	level	NOUN
aijas-7	196	3	and	and	CCONJ
aijas-7	196	4	compliance	compliance	NOUN
aijas-7	196	5	with	with	ADP
aijas-7	196	6	ifrss	ifrss	NOUN
aijas-7	196	7	:	:	PUNCT
aijas-7	196	8	an	an	DET
aijas-7	196	9	empirical	empirical	ADJ
aijas-7	196	10	investigation	investigation	NOUN
aijas-7	196	11	of	of	ADP
aijas-7	196	12	kuwaiti	kuwaiti	PROPN
aijas-7	196	13	companies	company	NOUN
aijas-7	196	14	.	.	PUNCT
aijas-7	197	1	international	international	ADJ
aijas-7	197	2	business	business	PROPN
aijas-7	197	3	&	&	CCONJ
aijas-7	197	4	economics	economics	PROPN
aijas-7	197	5	research	research	PROPN
aijas-7	197	6	journal	journal	NOUN
aijas-7	197	7	,	,	PUNCT
aijas-7	197	8	9(5	9(5	NUM
aijas-7	197	9	)	)	PUNCT
aijas-7	197	10	,	,	PUNCT
aijas-7	197	11	33	33	NUM
aijas-7	197	12	-	-	SYM
aijas-7	197	13	50	50	NUM
aijas-7	197	14	.	.	PUNCT
aijas-7	198	1	al	al	PROPN
aijas-7	198	2	-	-	PUNCT
aijas-7	198	3	shammari	shammari	PROPN
aijas-7	198	4	,	,	PUNCT
aijas-7	198	5	b.	b.	PROPN
aijas-7	198	6	(	(	PUNCT
aijas-7	198	7	2011	2011	NUM
aijas-7	198	8	)	)	PUNCT
aijas-7	198	9	.	.	PUNCT
aijas-7	199	1	factors	factor	NOUN
aijas-7	199	2	influencing	influence	VERB
aijas-7	199	3	the	the	DET
aijas-7	199	4	extent	extent	NOUN
aijas-7	199	5	of	of	ADP
aijas-7	199	6	mandatory	mandatory	ADJ
aijas-7	199	7	compliance	compliance	NOUN
aijas-7	199	8	with	with	ADP
aijas-7	199	9	international	international	ADJ
aijas-7	199	10	financial	financial	ADJ
aijas-7	199	11	reporting	reporting	NOUN
aijas-7	199	12	standards	standard	NOUN
aijas-7	199	13	:	:	PUNCT
aijas-7	199	14	the	the	DET
aijas-7	199	15	case	case	NOUN
aijas-7	199	16	of	of	ADP
aijas-7	199	17	kuwaiti	kuwaiti	PROPN
aijas-7	199	18	listed	list	VERB
aijas-7	199	19	companies	company	NOUN
aijas-7	199	20	.	.	PUNCT
aijas-7	200	1	journal	journal	PROPN
aijas-7	200	2	of	of	ADP
aijas-7	200	3	international	international	ADJ
aijas-7	200	4	business	business	NOUN
aijas-7	200	5	and	and	CCONJ
aijas-7	200	6	economics	economic	NOUN
aijas-7	200	7	.	.	PUNCT
aijas-7	201	1	volume	volume	NOUN
aijas-7	201	2	:	:	PUNCT
aijas-7	201	3	11	11	NUM
aijas-7	201	4	no	no	DET
aijas-7	201	5	4	4	X
aijas-7	201	6	.	.	PUNCT
aijas-7	202	1	arthurs	arthurs	PROPN
aijas-7	202	2	j.	j.	PROPN
aijas-7	202	3	d.	d.	PROPN
aijas-7	202	4	&	&	CCONJ
aijas-7	202	5	busenitz	busenitz	PROPN
aijas-7	202	6	l.	l.	PROPN
aijas-7	202	7	w.	w.	PROPN
aijas-7	202	8	(	(	PUNCT
aijas-7	202	9	2004	2004	NUM
aijas-7	202	10	)	)	PUNCT
aijas-7	202	11	entrepreneurship	entrepreneurship	NOUN
aijas-7	202	12	theory	theory	NOUN
aijas-7	202	13	and	and	CCONJ
aijas-7	202	14	practice	practice	NOUN
aijas-7	202	15	:	:	PUNCT
aijas-7	202	16	the	the	DET
aijas-7	202	17	boundaries	boundary	NOUN
aijas-7	202	18	and	and	CCONJ
aijas-7	202	19	limitations	limitation	NOUN
aijas-7	202	20	of	of	ADP
aijas-7	202	21	agency	agency	NOUN
aijas-7	202	22	theory	theory	NOUN
aijas-7	202	23	and	and	CCONJ
aijas-7	202	24	stewardship	stewardship	NOUN
aijas-7	202	25	theory	theory	NOUN
aijas-7	202	26	in	in	ADP
aijas-7	202	27	the	the	DET
aijas-7	202	28	venture	venture	NOUN
aijas-7	202	29	capitalist	capitalist	NOUN
aijas-7	202	30	/	/	SYM
aijas-7	202	31	entrepreneur	entrepreneur	NOUN
aijas-7	202	32	citizenship	citizenship	NOUN
aijas-7	202	33	.	.	PUNCT
aijas-7	203	1	(	(	PUNCT
aijas-7	203	2	28)2	28)2	NUM
aijas-7	203	3	:	:	PUNCT
aijas-7	203	4	145	145	NUM
aijas-7	203	5	azevedo	azevedo	PROPN
aijas-7	203	6	,	,	PUNCT
aijas-7	203	7	g.m.c	g.m.c	NOUN
aijas-7	203	8	.	.	PUNCT
aijas-7	204	1	(	(	PUNCT
aijas-7	204	2	2007	2007	NUM
aijas-7	204	3	)	)	PUNCT
aijas-7	204	4	the	the	DET
aijas-7	204	5	impact	impact	NOUN
aijas-7	204	6	of	of	ADP
aijas-7	204	7	international	international	ADJ
aijas-7	204	8	accounting	accounting	NOUN
aijas-7	204	9	standard	standard	NOUN
aijas-7	204	10	41	41	NUM
aijas-7	204	11	(	(	PUNCT
aijas-7	204	12	agriculture	agriculture	NOUN
aijas-7	204	13	)	)	PUNCT
aijas-7	204	14	in	in	ADP
aijas-7	204	15	the	the	DET
aijas-7	204	16	wine	wine	NOUN
aijas-7	204	17	industry	industry	NOUN
aijas-7	205	1	[	[	X
aijas-7	205	2	online	online	X
aijas-7	205	3	]	]	X
aijas-7	205	4	.	.	PUNCT
aijas-7	206	1	instituto	instituto	PROPN
aijas-7	206	2	superior	superior	PROPN
aijas-7	206	3	de	de	PROPN
aijas-7	206	4	contabilidade	contabilidade	PROPN
aijas-7	206	5	e	e	PROPN
aijas-7	206	6	administração	administração	PROPN
aijas-7	206	7	da	da	PROPN
aijas-7	206	8	universidade	universidade	PROPN
aijas-7	206	9	de	de	X
aijas-7	206	10	aveiro	aveiro	PROPN
aijas-7	206	11	.	.	PUNCT
aijas-7	207	1	available	available	ADJ
aijas-7	207	2	from	from	ADP
aijas-7	207	3	:	:	PUNCT
aijas-7	207	4	http://ssrn.com/abstract=975508	http://ssrn.com/abstract=975508	ADV
aijas-7	207	5	baigrie	baigrie	ADJ
aijas-7	207	6	,	,	PUNCT
aijas-7	207	7	i.	i.	NOUN
aijas-7	207	8	(	(	PUNCT
aijas-7	207	9	2014	2014	NUM
aijas-7	207	10	)	)	PUNCT
aijas-7	207	11	an	an	DET
aijas-7	207	12	analysis	analysis	NOUN
aijas-7	207	13	of	of	ADP
aijas-7	207	14	the	the	DET
aijas-7	207	15	financial	financial	ADJ
aijas-7	207	16	reporting	reporting	NOUN
aijas-7	207	17	compliance	compliance	NOUN
aijas-7	207	18	of	of	ADP
aijas-7	207	19	south	south	ADJ
aijas-7	207	20	african	african	ADJ
aijas-7	207	21	public	public	ADJ
aijas-7	207	22	agricultural	agricultural	ADJ
aijas-7	207	23	companies	company	NOUN
aijas-7	207	24	.	.	PUNCT
aijas-7	208	1	university	university	PROPN
aijas-7	208	2	of	of	ADP
aijas-7	208	3	johannesburg	johannesburg	PROPN
aijas-7	208	4	available	available	ADJ
aijas-7	208	5	at	at	ADP
aijas-7	208	6	:	:	PUNCT
aijas-7	208	7	https://ujdigispace.uj.ac.za/bitstream/handle/10210/14020/ingrid%20baigrie.pdf?sequence=1&isallo	https://ujdigispace.uj.ac.za/bitstream/handle/10210/14020/ingrid%20baigrie.pdf?sequence=1&isallo	PROPN
aijas-7	208	8	wed	we	VERB
aijas-7	208	9	=	=	PROPN
aijas-7	208	10	y	y	PROPN
aijas-7	208	11	ballas	ballas	PROPN
aijas-7	208	12	,	,	PUNCT
aijas-7	208	13	a.	a.	NOUN
aijas-7	208	14	a.	a.	PROPN
aijas-7	208	15	,	,	PUNCT
aijas-7	208	16	&	&	CCONJ
aijas-7	208	17	tzovas	tzovas	PROPN
aijas-7	208	18	,	,	PUNCT
aijas-7	208	19	c.	c.	PROPN
aijas-7	208	20	(	(	PUNCT
aijas-7	208	21	2010	2010	NUM
aijas-7	208	22	)	)	PUNCT
aijas-7	208	23	.	.	PUNCT
aijas-7	209	1	an	an	DET
aijas-7	209	2	empirical	empirical	ADJ
aijas-7	209	3	investigation	investigation	NOUN
aijas-7	209	4	of	of	ADP
aijas-7	209	5	greek	greek	ADJ
aijas-7	209	6	firms	firm	NOUN
aijas-7	209	7	’	’	PART
aijas-7	209	8	compliance	compliance	NOUN
aijas-7	209	9	with	with	ADP
aijas-7	209	10	ifrs	ifrs	PROPN
aijas-7	209	11	disclosure	disclosure	NOUN
aijas-7	209	12	requirements	requirement	NOUN
aijas-7	209	13	.	.	PUNCT
aijas-7	210	1	international	international	ADJ
aijas-7	210	2	journal	journal	PROPN
aijas-7	210	3	of	of	ADP
aijas-7	210	4	managerial	managerial	ADJ
aijas-7	210	5	and	and	CCONJ
aijas-7	210	6	financial	financial	ADJ
aijas-7	210	7	accounting	accounting	NOUN
aijas-7	210	8	,	,	PUNCT
aijas-7	210	9	2(1	2(1	NUM
aijas-7	210	10	)	)	PUNCT
aijas-7	210	11	,	,	PUNCT
aijas-7	210	12	40	40	NUM
aijas-7	210	13	-	-	SYM
aijas-7	210	14	62	62	NUM
aijas-7	210	15	.	.	PUNCT
aijas-7	211	1	barde	barde	PROPN
aijas-7	211	2	,	,	PUNCT
aijas-7	211	3	i.	i.	PROPN
aijas-7	211	4	m.	m.	PROPN
aijas-7	211	5	(	(	PUNCT
aijas-7	211	6	2009	2009	NUM
aijas-7	211	7	)	)	PUNCT
aijas-7	211	8	.	.	PUNCT
aijas-7	212	1	nigerian	nigerian	ADJ
aijas-7	212	2	oil	oil	NOUN
aijas-7	212	3	marketing	marketing	NOUN
aijas-7	212	4	companies	company	NOUN
aijas-7	212	5	and	and	CCONJ
aijas-7	212	6	compliance	compliance	NOUN
aijas-7	212	7	with	with	ADP
aijas-7	212	8	the	the	DET
aijas-7	212	9	requirements	requirement	NOUN
aijas-7	212	10	of	of	ADP
aijas-7	212	11	statement	statement	NOUN
aijas-7	212	12	of	of	ADP
aijas-7	212	13	accountingstandard	accountingstandard	NOUN
aijas-7	212	14	(	(	PUNCT
aijas-7	212	15	sas	sas	PROPN
aijas-7	212	16	)	)	PUNCT
aijas-7	212	17	2	2	NUM
aijas-7	212	18	.	.	X
aijas-7	213	1	in	in	ADP
aijas-7	213	2	k.	k.	PROPN
aijas-7	213	3	i.	i.	PROPN
aijas-7	213	4	dandago	dandago	PROPN
aijas-7	213	5	,	,	PUNCT
aijas-7	213	6	contemporary	contemporary	ADJ
aijas-7	213	7	issues	issue	NOUN
aijas-7	213	8	in	in	ADP
aijas-7	213	9	accounting	accounting	NOUN
aijas-7	213	10	,	,	PUNCT
aijas-7	213	11	auditing	auditing	NOUN
aijas-7	213	12	and	and	CCONJ
aijas-7	213	13	taxation	taxation	NOUN
aijas-7	213	14	(	(	PUNCT
aijas-7	213	15	pp	pp	ADJ
aijas-7	213	16	.	.	PUNCT
aijas-7	214	1	104	104	NUM
aijas-7	214	2	-	-	SYM
aijas-7	214	3	125	125	NUM
aijas-7	214	4	)	)	PUNCT
aijas-7	214	5	.	.	PUNCT
aijas-7	215	1	kano	kano	NOUN
aijas-7	215	2	:	:	PUNCT
aijas-7	215	3	triumph	triumph	NOUN
aijas-7	215	4	publishing	publish	VERB
aijas-7	215	5	company	company	NOUN
aijas-7	215	6	bayboltaeva	bayboltaeva	PROPN
aijas-7	215	7	,	,	PUNCT
aijas-7	215	8	n.a	n.a	PROPN
aijas-7	215	9	.	.	PROPN
aijas-7	215	10	,	,	PUNCT
aijas-7	215	11	makulova	makulova	PROPN
aijas-7	215	12	,	,	PUNCT
aijas-7	215	13	a.t	a.t	PROPN
aijas-7	215	14	.	.	PROPN
aijas-7	215	15	,	,	PUNCT
aijas-7	215	16	abaeva	abaeva	PROPN
aijas-7	215	17	,	,	PUNCT
aijas-7	215	18	k.	k.	PROPN
aijas-7	215	19	,	,	PUNCT
aijas-7	215	20	alibekova	alibekova	PROPN
aijas-7	215	21	,	,	PUNCT
aijas-7	215	22	b.a	b.a	PROPN
aijas-7	215	23	.	.	PROPN
aijas-7	215	24	&	&	CCONJ
aijas-7	215	25	bolysbayeva	bolysbayeva	PROPN
aijas-7	215	26	,	,	PUNCT
aijas-7	215	27	a.	a.	NOUN
aijas-7	215	28	(	(	PUNCT
aijas-7	215	29	2015	2015	NUM
aijas-7	215	30	)	)	PUNCT
aijas-7	215	31	problems	problem	NOUN
aijas-7	215	32	of	of	ADP
aijas-7	215	33	development	development	NOUN
aijas-7	215	34	of	of	ADP
aijas-7	215	35	accounting	accounting	NOUN
aijas-7	215	36	of	of	ADP
aijas-7	215	37	peasant	peasant	NOUN
aijas-7	215	38	(	(	PUNCT
aijas-7	215	39	farm	farm	NOUN
aijas-7	215	40	)	)	PUNCT
aijas-7	215	41	enterprises	enterprise	NOUN
aijas-7	215	42	in	in	ADP
aijas-7	215	43	republic	republic	NOUN
aijas-7	215	44	of	of	ADP
aijas-7	215	45	kazakhstan	kazakhstan	PROPN
aijas-7	215	46	’	'	PUNCT
aijas-7	215	47	,	,	PUNCT
aijas-7	215	48	asian	asian	ADJ
aijas-7	215	49	journal	journal	NOUN
aijas-7	215	50	of	of	ADP
aijas-7	215	51	social	social	ADJ
aijas-7	215	52	sciences	science	NOUN
aijas-7	215	53	,	,	PUNCT
aijas-7	215	54	11(14):211	11(14):211	NUM
aijas-7	215	55	-	-	SYM
aijas-7	215	56	218	218	NUM
aijas-7	215	57	.	.	PUNCT
aijas-7	216	1	biljon	biljon	NOUN
aijas-7	216	2	,	,	PUNCT
aijas-7	216	3	m.	m.	NOUN
aijas-7	216	4	v.	v.	PROPN
aijas-7	216	5	(	(	PUNCT
aijas-7	216	6	2016	2016	NUM
aijas-7	216	7	)	)	PUNCT
aijas-7	216	8	an	an	DET
aijas-7	216	9	application	application	NOUN
aijas-7	216	10	guideline	guideline	NOUN
aijas-7	216	11	for	for	ADP
aijas-7	216	12	the	the	DET
aijas-7	216	13	fair	fair	ADJ
aijas-7	216	14	value	value	NOUN
aijas-7	216	15	accounting	accounting	NOUN
aijas-7	216	16	of	of	ADP
aijas-7	216	17	biological	biological	ADJ
aijas-7	216	18	assets	asset	NOUN
aijas-7	216	19	a	a	DET
aijas-7	216	20	ph.d	ph.d	PROPN
aijas-7	216	21	's	's	PART
aijas-7	216	22	dissertation	dissertation	NOUN
aijas-7	216	23	,	,	PUNCT
aijas-7	216	24	department	department	NOUN
aijas-7	216	25	of	of	ADP
aijas-7	216	26	accounting	accounting	NOUN
aijas-7	216	27	science	science	NOUN
aijas-7	216	28	,	,	PUNCT
aijas-7	216	29	university	university	PROPN
aijas-7	216	30	of	of	ADP
aijas-7	216	31	south	south	PROPN
aijas-7	216	32	africa	africa	PROPN
aijas-7	216	33	clarke	clarke	PROPN
aijas-7	216	34	,	,	PUNCT
aijas-7	216	35	t.	t.	PROPN
aijas-7	216	36	(	(	PUNCT
aijas-7	216	37	ed	ed	NOUN
aijas-7	216	38	.	.	PUNCT
aijas-7	216	39	)	)	PUNCT
aijas-7	216	40	.	.	PUNCT
aijas-7	217	1	(	(	PUNCT
aijas-7	217	2	2004	2004	NUM
aijas-7	217	3	)	)	PUNCT
aijas-7	217	4	.	.	PUNCT
aijas-7	218	1	theories	theory	NOUN
aijas-7	218	2	of	of	ADP
aijas-7	218	3	corporate	corporate	ADJ
aijas-7	218	4	governance	governance	NOUN
aijas-7	218	5	:	:	PUNCT
aijas-7	218	6	the	the	DET
aijas-7	218	7	philosophical	philosophical	ADJ
aijas-7	218	8	foundations	foundation	NOUN
aijas-7	218	9	of	of	ADP
aijas-7	218	10	corporate	corporate	ADJ
aijas-7	218	11	governance	governance	NOUN
aijas-7	218	12	.	.	PUNCT
aijas-7	219	1	routledge	routledge	PROPN
aijas-7	219	2	publisher	publisher	PROPN
aijas-7	219	3	;	;	PUNCT
aijas-7	219	4	london	london	PROPN
aijas-7	219	5	:	:	PUNCT
aijas-7	219	6	1st	1st	PROPN
aijas-7	219	7	edition	edition	NOUN
aijas-7	219	8	(	(	PUNCT
aijas-7	219	9	october	october	PROPN
aijas-7	219	10	1	1	NUM
aijas-7	219	11	,	,	PUNCT
aijas-7	219	12	2004	2004	NUM
aijas-7	219	13	)	)	PUNCT
aijas-7	219	14	isbn	isbn	ADJ
aijas-7	219	15	10	10	NUM
aijas-7	219	16	:	:	PUNCT
aijas-7	219	17	041532307x	041532307x	NUM
aijas-7	219	18	isbn	isbn	ADJ
aijas-7	219	19	13	13	NUM
aijas-7	219	20	:	:	SYM
aijas-7	219	21	9780415323079	9780415323079	NUM
aijas-7	219	22	deegan	deegan	PROPN
aijas-7	219	23	,	,	PUNCT
aijas-7	219	24	c.	c.	PROPN
aijas-7	219	25	and	and	CCONJ
aijas-7	219	26	unerman	unerman	PROPN
aijas-7	219	27	,	,	PUNCT
aijas-7	219	28	j.	j.	PROPN
aijas-7	219	29	(	(	PUNCT
aijas-7	219	30	2011	2011	NUM
aijas-7	219	31	)	)	PUNCT
aijas-7	219	32	.	.	PUNCT
aijas-7	220	1	financial	financial	ADJ
aijas-7	220	2	accounting	accounting	NOUN
aijas-7	220	3	theory	theory	NOUN
aijas-7	220	4	.	.	PUNCT
aijas-7	221	1	second	second	PROPN
aijas-7	221	2	edition	edition	PROPN
aijas-7	221	3	.	.	PUNCT
aijas-7	221	4	berkshire	berkshire	PROPN
aijas-7	221	5	:	:	PUNCT
aijas-7	221	6	mcgraw	mcgraw	PROPN
aijas-7	221	7	-	-	PUNCT
aijas-7	221	8	hill	hill	PROPN
aijas-7	221	9	.	.	PUNCT
aijas-7	222	1	hodgdon	hodgdon	PROPN
aijas-7	222	2	,	,	PUNCT
aijas-7	222	3	c.	c.	PROPN
aijas-7	222	4	,	,	PUNCT
aijas-7	222	5	tondkar	tondkar	PROPN
aijas-7	222	6	,	,	PUNCT
aijas-7	222	7	r.	r.	PROPN
aijas-7	222	8	h.	h.	PROPN
aijas-7	222	9	,	,	PUNCT
aijas-7	222	10	adhikari	adhikari	PROPN
aijas-7	222	11	,	,	PUNCT
aijas-7	222	12	a.	a.	PROPN
aijas-7	222	13	,	,	PUNCT
aijas-7	222	14	&	&	CCONJ
aijas-7	222	15	harless	harless	PROPN
aijas-7	222	16	,	,	PUNCT
aijas-7	222	17	d.	d.	PROPN
aijas-7	222	18	w.	w.	PROPN
aijas-7	222	19	(	(	PUNCT
aijas-7	222	20	2009	2009	NUM
aijas-7	222	21	)	)	PUNCT
aijas-7	222	22	.	.	PUNCT
aijas-7	223	1	compliance	compliance	NOUN
aijas-7	223	2	with	with	ADP
aijas-7	223	3	international	international	ADJ
aijas-7	223	4	financial	financial	ADJ
aijas-7	223	5	reporting	reporting	NOUN
aijas-7	223	6	standards	standard	NOUN
aijas-7	223	7	and	and	CCONJ
aijas-7	223	8	auditor	auditor	NOUN
aijas-7	223	9	choice	choice	NOUN
aijas-7	223	10	:	:	PUNCT
aijas-7	223	11	new	new	ADJ
aijas-7	223	12	evidence	evidence	NOUN
aijas-7	223	13	on	on	ADP
aijas-7	223	14	the	the	DET
aijas-7	223	15	importance	importance	NOUN
aijas-7	223	16	of	of	ADP
aijas-7	223	17	the	the	DET
aijas-7	223	18	statutory	statutory	ADJ
aijas-7	223	19	audit	audit	NOUN
aijas-7	223	20	.	.	PUNCT
aijas-7	224	1	the	the	DET
aijas-7	224	2	international	international	ADJ
aijas-7	224	3	journal	journal	NOUN
aijas-7	224	4	of	of	ADP
aijas-7	224	5	accounting	accounting	NOUN
aijas-7	224	6	,	,	PUNCT
aijas-7	224	7	44	44	NUM
aijas-7	224	8	,	,	PUNCT
aijas-7	224	9	33–55	33–55	NUM
aijas-7	224	10	.	.	PUNCT
aijas-7	224	11	elad	elad	PROPN
aijas-7	224	12	,	,	PUNCT
aijas-7	224	13	c.	c.	PROPN
aijas-7	224	14	,	,	PUNCT
aijas-7	224	15	and	and	CCONJ
aijas-7	224	16	herbohn	herbohn	PROPN
aijas-7	224	17	,	,	PUNCT
aijas-7	224	18	k.	k.	PROPN
aijas-7	224	19	(	(	PUNCT
aijas-7	224	20	2011	2011	NUM
aijas-7	224	21	)	)	PUNCT
aijas-7	224	22	.	.	PUNCT
aijas-7	225	1	implementing	implement	VERB
aijas-7	225	2	fair	fair	ADJ
aijas-7	225	3	value	value	NOUN
aijas-7	225	4	accounting	accounting	NOUN
aijas-7	225	5	in	in	ADP
aijas-7	225	6	the	the	DET
aijas-7	225	7	agricultural	agricultural	ADJ
aijas-7	225	8	sector	sector	NOUN
aijas-7	225	9	.	.	PUNCT
aijas-7	226	1	scotland	scotland	PROPN
aijas-7	226	2	:	:	PUNCT
aijas-7	226	3	institute	institute	PROPN
aijas-7	226	4	of	of	ADP
aijas-7	226	5	chartered	charter	VERB
aijas-7	226	6	accountants	accountant	NOUN
aijas-7	226	7	of	of	ADP
aijas-7	226	8	scotland	scotland	PROPN
aijas-7	226	9	.	.	PUNCT
aijas-7	227	1	available	available	ADJ
aijas-7	227	2	at	at	ADP
aijas-7	227	3	:	:	PUNCT
aijas-7	227	4	https://icas.org.uk/res/elad_report_feb_2011.pdf	https://icas.org.uk/res/elad_report_feb_2011.pdf	PROPN
aijas-7	227	5	fama	fama	PROPN
aijas-7	227	6	,	,	PUNCT
aijas-7	227	7	e.	e.	PROPN
aijas-7	227	8	f.	f.	PROPN
aijas-7	227	9	,	,	PUNCT
aijas-7	227	10	&	&	CCONJ
aijas-7	227	11	jensen	jensen	PROPN
aijas-7	227	12	,	,	PUNCT
aijas-7	227	13	m.	m.	PROPN
aijas-7	227	14	c.	c.	PROPN
aijas-7	227	15	(	(	PUNCT
aijas-7	227	16	1983	1983	NUM
aijas-7	227	17	)	)	PUNCT
aijas-7	227	18	.	.	PUNCT
aijas-7	228	1	separation	separation	NOUN
aijas-7	228	2	of	of	ADP
aijas-7	228	3	ownership	ownership	NOUN
aijas-7	228	4	and	and	CCONJ
aijas-7	228	5	control	control	NOUN
aijas-7	228	6	.	.	PUNCT
aijas-7	229	1	journal	journal	PROPN
aijas-7	229	2	of	of	ADP
aijas-7	229	3	law	law	NOUN
aijas-7	229	4	and	and	CCONJ
aijas-7	229	5	economics	economic	NOUN
aijas-7	229	6	,	,	PUNCT
aijas-7	229	7	26(3	26(3	NUM
aijas-7	229	8	)	)	PUNCT
aijas-7	229	9	,	,	PUNCT
aijas-7	229	10	301	301	NUM
aijas-7	229	11	-	-	SYM
aijas-7	229	12	325	325	NUM
aijas-7	229	13	.	.	PUNCT
aijas-7	230	1	gonçalves	gonçalves	PROPN
aijas-7	230	2	,	,	PUNCT
aijas-7	230	3	r.	r.	PROPN
aijas-7	230	4	and	and	CCONJ
aijas-7	230	5	lopes	lopes	PROPN
aijas-7	230	6	,	,	PUNCT
aijas-7	230	7	p.	p.	NOUN
aijas-7	230	8	(	(	PUNCT
aijas-7	230	9	2015	2015	NUM
aijas-7	230	10	)	)	PUNCT
aijas-7	230	11	.	.	PUNCT
aijas-7	231	1	value	value	NOUN
aijas-7	231	2	-	-	PUNCT
aijas-7	231	3	relevance	relevance	NOUN
aijas-7	231	4	of	of	ADP
aijas-7	231	5	biological	biological	ADJ
aijas-7	231	6	assets	asset	NOUN
aijas-7	231	7	under	under	ADP
aijas-7	231	8	ifrs[online	ifrs[online	NUM
aijas-7	231	9	]	]	PUNCT
aijas-7	231	10	.	.	PUNCT
aijas-7	232	1	fep	fep	NOUN
aijas-7	232	2	working	work	VERB
aijas-7	232	3	papers	paper	NOUN
aijas-7	232	4	,	,	PUNCT
aijas-7	232	5	school	school	NOUN
aijas-7	232	6	of	of	ADP
aijas-7	232	7	economics	economic	NOUN
aijas-7	232	8	and	and	CCONJ
aijas-7	232	9	management	management	NOUN
aijas-7	232	10	.	.	PUNCT
aijas-7	233	1	university	university	NOUN
aijas-7	233	2	of	of	ADP
aijas-7	233	3	porto	porto	PROPN
aijas-7	233	4	.	.	PUNCT
aijas-7	234	1	available	available	ADJ
aijas-7	234	2	from	from	ADP
aijas-7	234	3	:	:	PUNCT
aijas-7	234	4	http://wps.fep.up.pt/wps/wp556.pdf	http://wps.fep.up.pt/wps/wp556.pdf	PROPN
aijas-7	234	5	international	international	PROPN
aijas-7	234	6	accounting	accounting	NOUN
aijas-7	234	7	standards	standard	NOUN
aijas-7	234	8	board	board	NOUN
aijas-7	234	9	(	(	PUNCT
aijas-7	234	10	iasb	iasb	PROPN
aijas-7	234	11	)	)	PUNCT
aijas-7	234	12	.	.	PUNCT
aijas-7	235	1	(	(	PUNCT
aijas-7	235	2	2013	2013	NUM
aijas-7	235	3	)	)	PUNCT
aijas-7	235	4	.	.	PUNCT
aijas-7	236	1	international	international	ADJ
aijas-7	236	2	accounting	accounting	NOUN
aijas-7	236	3	standards	standard	NOUN
aijas-7	236	4	(	(	PUNCT
aijas-7	236	5	ias	ias	PROPN
aijas-7	236	6	)	)	PUNCT
aijas-7	236	7	41	41	NUM
aijas-7	236	8	agriculture	agriculture	NOUN
aijas-7	236	9	[	[	X
aijas-7	236	10	online	online	X
aijas-7	236	11	]	]	X
aijas-7	236	12	.	.	PUNCT
aijas-7	237	1	united	united	PROPN
aijas-7	237	2	kingdom	kingdom	PROPN
aijas-7	237	3	.	.	PUNCT
aijas-7	238	1	available	available	ADJ
aijas-7	238	2	from	from	ADP
aijas-7	238	3	:	:	PUNCT
aijas-7	238	4	http://eifrs.ifrs.org/eifrs/bnstandards/en/2013/ias41.pdf	http://eifrs.ifrs.org/eifrs/bnstandards/en/2013/ias41.pdf	PROPN
aijas-7	238	5	kothari	kothari	PROPN
aijas-7	238	6	,	,	PUNCT
aijas-7	238	7	s.	s.	PROPN
aijas-7	238	8	p.	p.	PROPN
aijas-7	238	9	(	(	PUNCT
aijas-7	238	10	2000	2000	NUM
aijas-7	238	11	)	)	PUNCT
aijas-7	238	12	.	.	PUNCT
aijas-7	239	1	the	the	DET
aijas-7	239	2	role	role	NOUN
aijas-7	239	3	of	of	ADP
aijas-7	239	4	financial	financial	ADJ
aijas-7	239	5	reporting	reporting	NOUN
aijas-7	239	6	in	in	ADP
aijas-7	239	7	reducing	reduce	VERB
aijas-7	239	8	financial	financial	ADJ
aijas-7	239	9	risks	risk	NOUN
aijas-7	239	10	in	in	ADP
aijas-7	239	11	the	the	DET
aijas-7	239	12	market	market	NOUN
aijas-7	239	13	.	.	PUNCT
aijas-7	240	1	in	in	ADP
aijas-7	240	2	e.	e.	PROPN
aijas-7	240	3	s.	s.	PROPN
aijas-7	240	4	rosengren	rosengren	PROPN
aijas-7	240	5	,	,	PUNCT
aijas-7	240	6	&	&	CCONJ
aijas-7	240	7	j.	j.	PROPN
aijas-7	240	8	s.	s.	PROPN
aijas-7	240	9	jordan	jordan	PROPN
aijas-7	240	10	(	(	PUNCT
aijas-7	240	11	eds	eds	PROPN
aijas-7	240	12	.	.	PUNCT
aijas-7	240	13	)	)	PUNCT
aijas-7	240	14	,	,	PUNCT
aijas-7	240	15	building	build	VERB
aijas-7	240	16	an	an	DET
aijas-7	240	17	infrastructure	infrastructure	NOUN
aijas-7	240	18	for	for	ADP
aijas-7	240	19	financial	financial	ADJ
aijas-7	240	20	stability	stability	NOUN
aijas-7	240	21	.	.	PUNCT
aijas-7	241	1	federal	federal	PROPN
aijas-7	241	2	reserve	reserve	PROPN
aijas-7	241	3	bank	bank	PROPN
aijas-7	241	4	of	of	ADP
aijas-7	241	5	boston	boston	PROPN
aijas-7	241	6	conference	conference	PROPN
aijas-7	241	7	(	(	PUNCT
aijas-7	241	8	vol	vol	NOUN
aijas-7	241	9	.	.	PROPN
aijas-7	241	10	44	44	NUM
aijas-7	241	11	)	)	PUNCT
aijas-7	241	12	.	.	PUNCT
aijas-7	242	1	nyor	nyor	NOUN
aijas-7	242	2	,	,	PUNCT
aijas-7	242	3	t.	t.	PROPN
aijas-7	242	4	(	(	PUNCT
aijas-7	242	5	2010	2010	NUM
aijas-7	242	6	)	)	PUNCT
aijas-7	242	7	.	.	PUNCT
aijas-7	243	1	determinants	determinant	NOUN
aijas-7	243	2	of	of	ADP
aijas-7	243	3	compliance	compliance	NOUN
aijas-7	243	4	with	with	ADP
aijas-7	243	5	the	the	DET
aijas-7	243	6	disclosure	disclosure	NOUN
aijas-7	243	7	requirements	requirement	NOUN
aijas-7	243	8	of	of	ADP
aijas-7	243	9	accounting	accounting	NOUN
aijas-7	243	10	standards	standard	NOUN
aijas-7	243	11	by	by	ADP
aijas-7	243	12	nigerian	nigerian	ADJ
aijas-7	243	13	banks	bank	NOUN
aijas-7	243	14	.	.	PUNCT
aijas-7	244	1	bayero	bayero	ADJ
aijas-7	244	2	international	international	ADJ
aijas-7	244	3	journal	journal	NOUN
aijas-7	244	4	of	of	ADP
aijas-7	244	5	accounting	accounting	NOUN
aijas-7	244	6	research	research	NOUN
aijas-7	244	7	,	,	PUNCT
aijas-7	244	8	4(1	4(1	NOUN
aijas-7	244	9	)	)	PUNCT
aijas-7	244	10	,	,	PUNCT
aijas-7	244	11	34	34	NUM
aijas-7	244	12	–	–	SYM
aijas-7	244	13	48	48	NUM
aijas-7	244	14	.	.	PUNCT
aijas-7	245	1	siyanbola	siyanbola	PROPN
aijas-7	245	2	,	,	PUNCT
aijas-7	245	3	a.	a.	NOUN
aijas-7	245	4	a.	a.	PROPN
aijas-7	245	5	;	;	PUNCT
aijas-7	245	6	musa	musa	PROPN
aijas-7	245	7	,	,	PUNCT
aijas-7	245	8	u	u	NOUN
aijas-7	245	9	m	m	VERB
aijas-7	245	10	and	and	CCONJ
aijas-7	245	11	wula	wula	PROPN
aijas-7	245	12	,	,	PUNCT
aijas-7	245	13	t.	t.	PROPN
aijas-7	245	14	j.	j.	PROPN
aijas-7	245	15	(	(	PUNCT
aijas-7	245	16	2014	2014	NUM
aijas-7	245	17	)	)	PUNCT
aijas-7	245	18	an	an	DET
aijas-7	245	19	assessment	assessment	NOUN
aijas-7	245	20	of	of	ADP
aijas-7	245	21	compliance	compliance	NOUN
aijas-7	245	22	with	with	ADP
aijas-7	245	23	disclosure	disclosure	NOUN
aijas-7	245	24	requirements	requirement	NOUN
aijas-7	245	25	of	of	ADP
aijas-7	245	26	ias	ias	PROPN
aijas-7	245	27	16	16	NUM
aijas-7	245	28	by	by	ADP
aijas-7	245	29	listed	list	VERB
aijas-7	245	30	agricultural	agricultural	ADJ
aijas-7	245	31	firms	firm	NOUN
aijas-7	245	32	in	in	ADP
aijas-7	245	33	nigeria	nigeria	PROPN
aijas-7	245	34	scholarly	scholarly	ADJ
aijas-7	245	35	journal	journal	NOUN
aijas-7	245	36	of	of	ADP
aijas-7	245	37	agricultural	agricultural	ADJ
aijas-7	245	38	science	science	NOUN
aijas-7	245	39	vol	vol	NOUN
aijas-7	245	40	.	.	PUNCT
aijas-7	246	1	4(4	4(4	NUM
aijas-7	246	2	)	)	PUNCT
aijas-7	246	3	,	,	PUNCT
aijas-7	246	4	pp	pp	ADP
aijas-7	246	5	.	.	PUNCT
aijas-7	247	1	201http://en.wikipedia.org/wiki/international_accounting_standards_board	201http://en.wikipedia.org/wiki/international_accounting_standards_board	NUM
aijas-7	247	2	https://www.abebooks.co.uk/products/isbn/9780415323079/19667819583&cm_sp=snippet-_-srp1-_-plp3	https://www.abebooks.co.uk/products/isbn/9780415323079/19667819583&cm_sp=snippet-_-srp1-_-plp3	PROPN
aijas-7	247	3	https://www.abebooks.co.uk/products/isbn/9780415323079/19667819583&cm_sp=snippet-_-srp1-_-plp3	https://www.abebooks.co.uk/products/isbn/9780415323079/19667819583&cm_sp=snippet-_-srp1-_-plp3	PROPN
aijas-7	247	4	www.acseusa.org/journal/index.php/aijas	www.acseusa.org/journal/index.php/aijas	PROPN
aijas-7	247	5	american	american	PROPN
aijas-7	247	6	international	international	PROPN
aijas-7	247	7	journal	journal	PROPN
aijas-7	247	8	of	of	ADP
aijas-7	247	9	agricultural	agricultural	ADJ
aijas-7	247	10	studies	study	NOUN
aijas-7	247	11	vol	vol	NOUN
aijas-7	247	12	.	.	PROPN
aijas-7	248	1	2	2	NUM
aijas-7	248	2	,	,	PUNCT
aijas-7	248	3	no	no	INTJ
aijas-7	248	4	.	.	NOUN
aijas-7	248	5	1	1	NUM
aijas-7	248	6	;	;	PUNCT
aijas-7	248	7	2019	2019	NUM
aijas-7	248	8	17	17	NUM
aijas-7	248	9	212	212	NUM
aijas-7	248	10	april	april	PROPN
aijas-7	248	11	,	,	PUNCT
aijas-7	248	12	2014	2014	NUM
aijas-7	248	13	available	available	ADJ
aijas-7	248	14	online	online	ADV
aijas-7	248	15	at	at	ADP
aijas-7	248	16	http://	http://	PROPN
aijas-7	248	17	www.scholarly-journals.com/sjas	www.scholarly-journals.com/sjas	PROPN
aijas-7	248	18	issn	issn	PROPN
aijas-7	248	19	2276	2276	NUM
aijas-7	248	20	-	-	SYM
aijas-7	248	21	7118	7118	NUM
aijas-7	248	22	©	©	ADP
aijas-7	248	23	2014	2014	NUM
aijas-7	248	24	scholarly	scholarly	ADJ
aijas-7	248	25	-	-	PUNCT
aijas-7	248	26	journals	journal	NOUN
aijas-7	248	27	siyanbola	siyanbola	PROPN
aijas-7	248	28	,	,	PUNCT
aijas-7	248	29	a.	a.	NOUN
aijas-7	248	30	a.	a.	PROPN
aijas-7	248	31	,	,	PUNCT
aijas-7	248	32	zaharadeen	zaharadeen	PROPN
aijas-7	248	33	,	,	PUNCT
aijas-7	248	34	a.	a.	NOUN
aijas-7	248	35	and	and	CCONJ
aijas-7	248	36	adegboye	adegboye	PROPN
aijas-7	248	37	,	,	PUNCT
aijas-7	248	38	k.	k.	PROPN
aijas-7	248	39	(	(	PUNCT
aijas-7	248	40	2014	2014	NUM
aijas-7	248	41	)	)	PUNCT
aijas-7	248	42	.	.	PUNCT
aijas-7	249	1	assessment	assessment	NOUN
aijas-7	249	2	of	of	ADP
aijas-7	249	3	compliance	compliance	NOUN
aijas-7	249	4	with	with	ADP
aijas-7	249	5	disclosure	disclosure	NOUN
aijas-7	249	6	requirements	requirement	NOUN
aijas-7	249	7	of	of	ADP
aijas-7	249	8	sas	sas	PROPN
aijas-7	249	9	3	3	NUM
aijas-7	249	10	and	and	CCONJ
aijas-7	249	11	ias	ias	PROPN
aijas-7	249	12	16	16	NUM
aijas-7	249	13	by	by	ADP
aijas-7	249	14	listed	list	VERB
aijas-7	249	15	agricultural	agricultural	ADJ
aijas-7	249	16	firms	firm	NOUN
aijas-7	249	17	in	in	ADP
aijas-7	249	18	nigeria	nigeria	PROPN
aijas-7	249	19	.	.	PUNCT
aijas-7	250	1	international	international	ADJ
aijas-7	250	2	journal	journal	PROPN
aijas-7	250	3	of	of	ADP
aijas-7	250	4	applied	apply	VERB
aijas-7	250	5	research	research	NOUN
aijas-7	250	6	and	and	CCONJ
aijas-7	250	7	technology	technology	NOUN
aijas-7	250	8	.	.	PUNCT
aijas-7	251	1	3(11	3(11	NUM
aijas-7	251	2	):	):	PUNCT
aijas-7	251	3	117	117	NUM
aijas-7	251	4	–	–	SYM
aijas-7	251	5	129	129	NUM
aijas-7	251	6	.	.	PUNCT
aijas-7	251	7	available	available	ADJ
aijas-7	251	8	online	online	ADV
aijas-7	251	9	at	at	ADP
aijas-7	251	10	http://	http://	PROPN
aijas-7	251	11	www.esxpublisher.com	www.esxpublisher.com	PROPN
aijas-7	252	1	issn	issn	VERB
aijas-7	252	2	2277	2277	NUM
aijas-7	252	3	-	-	SYM
aijas-7	252	4	0585	0585	NUM
aijas-7	252	5	sa’idu	sa’idu	NOUN
aijas-7	252	6	,	,	PUNCT
aijas-7	252	7	s.	s.	PROPN
aijas-7	252	8	&	&	CCONJ
aijas-7	252	9	umar	umar	PROPN
aijas-7	252	10	,	,	PUNCT
aijas-7	252	11	d.	d.	PROPN
aijas-7	252	12	(	(	PUNCT
aijas-7	252	13	2014	2014	NUM
aijas-7	252	14	)	)	PUNCT
aijas-7	252	15	an	an	DET
aijas-7	252	16	assessment	assessment	NOUN
aijas-7	252	17	of	of	ADP
aijas-7	252	18	compliance	compliance	NOUN
aijas-7	252	19	with	with	ADP
aijas-7	252	20	ifrs	ifrs	NOUN
aijas-7	252	21	framework	framework	NOUN
aijas-7	252	22	at	at	ADP
aijas-7	252	23	first	first	ADJ
aijas-7	252	24	-	-	PUNCT
aijas-7	252	25	time	time	NOUN
aijas-7	252	26	adoption	adoption	NOUN
aijas-7	252	27	by	by	ADP
aijas-7	252	28	the	the	DET
aijas-7	252	29	quoted	quote	VERB
aijas-7	252	30	banks	bank	NOUN
aijas-7	252	31	in	in	ADP
aijas-7	252	32	nigeria	nigeria	PROPN
aijas-7	252	33	,	,	PUNCT
aijas-7	252	34	journal	journal	NOUN
aijas-7	252	35	of	of	ADP
aijas-7	252	36	finance	finance	NOUN
aijas-7	252	37	and	and	CCONJ
aijas-7	252	38	accounting	accounting	NOUN
aijas-7	252	39	,	,	PUNCT
aijas-7	252	40	vol	vol	NOUN
aijas-7	252	41	.	.	PROPN
aijas-7	252	42	2	2	NUM
aijas-7	252	43	,	,	PUNCT
aijas-7	252	44	no	no	INTJ
aijas-7	252	45	.	.	NOUN
aijas-7	252	46	3	3	NUM
aijas-7	252	47	,	,	PUNCT
aijas-7	252	48	64	64	NUM
aijas-7	252	49	-	-	SYM
aijas-7	252	50	73	73	NUM
aijas-7	252	51	available	available	ADJ
aijas-7	252	52	online	online	ADV
aijas-7	252	53	at	at	ADP
aijas-7	252	54	http://pubs.sciepub.com/jfa/2/3/3	http://pubs.sciepub.com/jfa/2/3/3	NUM
aijas-7	252	55	©	©	PROPN
aijas-7	252	56	science	science	NOUN
aijas-7	252	57	and	and	CCONJ
aijas-7	252	58	education	education	NOUN
aijas-7	252	59	publishing	publishing	PROPN
aijas-7	252	60	silva	silva	PROPN
aijas-7	252	61	,	,	PUNCT
aijas-7	252	62	r.	r.	PROPN
aijas-7	252	63	,	,	PUNCT
aijas-7	252	64	figueira	figueira	PROPN
aijas-7	252	65	,	,	PUNCT
aijas-7	252	66	l.	l.	PROPN
aijas-7	252	67	,	,	PUNCT
aijas-7	252	68	pereira	pereira	PROPN
aijas-7	252	69	,	,	PUNCT
aijas-7	252	70	l.	l.	PROPN
aijas-7	252	71	,	,	PUNCT
aijas-7	252	72	and	and	CCONJ
aijas-7	252	73	ribeiro	ribeiro	PROPN
aijas-7	252	74	,	,	PUNCT
aijas-7	252	75	m.	m.	NOUN
aijas-7	252	76	(	(	PUNCT
aijas-7	252	77	2012	2012	NUM
aijas-7	252	78	)	)	PUNCT
aijas-7	252	79	.	.	PUNCT
aijas-7	253	1	process	process	NOUN
aijas-7	253	2	of	of	ADP
aijas-7	253	3	convergence	convergence	NOUN
aijas-7	253	4	to	to	ADP
aijas-7	253	5	the	the	DET
aijas-7	253	6	international	international	ADJ
aijas-7	253	7	financial	financial	ADJ
aijas-7	253	8	reporting	reporting	NOUN
aijas-7	253	9	standards	standard	NOUN
aijas-7	253	10	:	:	PUNCT
aijas-7	253	11	an	an	DET
aijas-7	253	12	analysis	analysis	NOUN
aijas-7	253	13	of	of	ADP
aijas-7	253	14	the	the	DET
aijas-7	253	15	disclosure	disclosure	NOUN
aijas-7	253	16	requirements	requirement	NOUN
aijas-7	253	17	of	of	ADP
aijas-7	253	18	cpc	cpc	PROPN
aijas-7	253	19	29	29	NUM
aijas-7	253	20	/	/	SYM
aijas-7	253	21	ias	ias	PROPN
aijas-7	253	22	41	41	NUM
aijas-7	253	23	.	.	PUNCT
aijas-7	253	24	available	available	ADJ
aijas-7	253	25	at	at	ADP
aijas-7	253	26	http://dx.doi.org/10.2139/ssrn.2012705	http://dx.doi.org/10.2139/ssrn.2012705	PROPN
aijas-7	253	27	vukmirovic	vukmirovic	PROPN
aijas-7	253	28	,	,	PUNCT
aijas-7	253	29	n.	n.	NOUN
aijas-7	253	30	,	,	PUNCT
aijas-7	253	31	arsenovic	arsenovic	ADJ
aijas-7	253	32	,	,	PUNCT
aijas-7	253	33	d.	d.	PROPN
aijas-7	253	34	,	,	PUNCT
aijas-7	253	35	lalic	lalic	PROPN
aijas-7	253	36	,	,	PUNCT
aijas-7	253	37	s.	s.	PROPN
aijas-7	253	38	&	&	CCONJ
aijas-7	253	39	milovanovic	milovanovic	PROPN
aijas-7	253	40	,	,	PUNCT
aijas-7	253	41	d.	d.	PROPN
aijas-7	253	42	(	(	PUNCT
aijas-7	253	43	2012	2012	NUM
aijas-7	253	44	)	)	PUNCT
aijas-7	253	45	.	.	PUNCT
aijas-7	254	1	‘	'	PUNCT
aijas-7	254	2	evaluation	evaluation	NOUN
aijas-7	254	3	of	of	ADP
aijas-7	254	4	accounting	accounting	NOUN
aijas-7	254	5	acquisition	acquisition	NOUN
aijas-7	254	6	of	of	ADP
aijas-7	254	7	biological	biological	ADJ
aijas-7	254	8	assets	asset	NOUN
aijas-7	254	9	and	and	CCONJ
aijas-7	254	10	property	property	NOUN
aijas-7	254	11	’	'	PUNCT
aijas-7	254	12	,	,	PUNCT
aijas-7	254	13	third	third	ADJ
aijas-7	254	14	international	international	ADJ
aijas-7	254	15	scientific	scientific	ADJ
aijas-7	254	16	symposium	symposium	NOUN
aijas-7	254	17	,	,	PUNCT
aijas-7	254	18	agrosym	agrosym	PROPN
aijas-7	254	19	jahorina	jahorina	PROPN
aijas-7	254	20	,	,	PUNCT
aijas-7	254	21	723	723	NUM
aijas-7	254	22	-	-	SYM
aijas-7	254	23	727	727	NUM
aijas-7	254	24	.	.	PUNCT
aijas-7	255	1	yahaya	yahaya	PROPN
aijas-7	255	2	,	,	PUNCT
aijas-7	255	3	k.	k.	PROPN
aijas-7	255	4	a.	a.	PROPN
aijas-7	255	5	(	(	PUNCT
aijas-7	255	6	2011	2011	NUM
aijas-7	255	7	)	)	PUNCT
aijas-7	255	8	.	.	PUNCT
aijas-7	256	1	compliance	compliance	NOUN
aijas-7	256	2	with	with	ADP
aijas-7	256	3	statement	statement	NOUN
aijas-7	256	4	of	of	ADP
aijas-7	256	5	accounting	accounting	NOUN
aijas-7	256	6	standards	standard	NOUN
aijas-7	256	7	by	by	ADP
aijas-7	256	8	nigerian	nigerian	ADJ
aijas-7	256	9	quoted	quote	VERB
aijas-7	256	10	banks	bank	NOUN
aijas-7	256	11	.	.	PUNCT
aijas-7	257	1	european	european	PROPN
aijas-7	257	2	journal	journal	PROPN
aijas-7	257	3	of	of	ADP
aijas-7	257	4	economics	economic	NOUN
aijas-7	257	5	,	,	PUNCT
aijas-7	257	6	finance	finance	NOUN
aijas-7	257	7	and	and	CCONJ
aijas-7	257	8	administrative	administrative	ADJ
aijas-7	257	9	sciences	science	NOUN
aijas-7	257	10	(	(	PUNCT
aijas-7	257	11	34	34	NUM
aijas-7	257	12	)	)	PUNCT
aijas-7	257	13	,	,	PUNCT
aijas-7	257	14	104	104	NUM
aijas-7	257	15	-	-	SYM
aijas-7	257	16	112	112	NUM
aijas-7	257	17	.	.	PUNCT
aijas-7	257	18	appendix	appendix	VERB
aijas-7	257	19	one	one	NUM
aijas-7	257	20	-	-	PUNCT
aijas-7	257	21	way	way	NOUN
aijas-7	257	22	anova	anova	PROPN
aijas-7	257	23	notes	note	VERB
aijas-7	257	24	output	output	PROPN
aijas-7	257	25	created	create	VERB
aijas-7	257	26	16	16	NUM
aijas-7	257	27	-	-	PUNCT
aijas-7	257	28	oct-2018	oct-2018	NOUN
aijas-7	257	29	04:41:16	04:41:16	NUM
aijas-7	257	30	comments	comment	NOUN
aijas-7	257	31	input	input	NOUN
aijas-7	257	32	data	datum	NOUN
aijas-7	257	33	c:\users\user\documents\compliance	c:\users\user\documents\compliance	NOUN
aijas-7	257	34	index.sav	index.sav	PART
aijas-7	257	35	active	active	ADJ
aijas-7	257	36	dataset	dataset	ADJ
aijas-7	257	37	dataset2	dataset2	NOUN
aijas-7	257	38	filter	filter	NOUN
aijas-7	257	39	<	<	X
aijas-7	257	40	none	none	NOUN
aijas-7	257	41	>	>	X
aijas-7	257	42	weight	weight	NOUN
aijas-7	257	43	<	<	X
aijas-7	257	44	none	none	NOUN
aijas-7	257	45	>	>	X
aijas-7	257	46	split	split	ADJ
aijas-7	257	47	file	file	NOUN
aijas-7	257	48	<	<	X
aijas-7	257	49	none	none	NOUN
aijas-7	257	50	>	>	X
aijas-7	257	51	n	n	PROPN
aijas-7	257	52	of	of	ADP
aijas-7	257	53	rows	row	NOUN
aijas-7	257	54	in	in	ADP
aijas-7	257	55	working	work	VERB
aijas-7	257	56	data	datum	NOUN
aijas-7	257	57	file	file	VERB
aijas-7	257	58	20	20	NUM
aijas-7	257	59	missing	miss	VERB
aijas-7	257	60	value	value	NOUN
aijas-7	257	61	handling	handle	VERB
aijas-7	257	62	definition	definition	NOUN
aijas-7	257	63	of	of	ADP
aijas-7	257	64	missing	miss	VERB
aijas-7	257	65	user	user	NOUN
aijas-7	257	66	-	-	PUNCT
aijas-7	257	67	defined	define	VERB
aijas-7	257	68	missing	missing	ADJ
aijas-7	257	69	values	value	NOUN
aijas-7	257	70	are	be	AUX
aijas-7	257	71	treated	treat	VERB
aijas-7	257	72	as	as	ADP
aijas-7	257	73	missing	missing	ADJ
aijas-7	257	74	.	.	PUNCT
aijas-7	258	1	cases	case	NOUN
aijas-7	258	2	used	use	VERB
aijas-7	258	3	statistics	statistic	NOUN
aijas-7	258	4	for	for	ADP
aijas-7	258	5	each	each	DET
aijas-7	258	6	analysis	analysis	NOUN
aijas-7	258	7	are	be	AUX
aijas-7	258	8	based	base	VERB
aijas-7	258	9	on	on	ADP
aijas-7	258	10	cases	case	NOUN
aijas-7	258	11	with	with	ADP
aijas-7	258	12	no	no	DET
aijas-7	258	13	missing	miss	VERB
aijas-7	258	14	data	datum	NOUN
aijas-7	258	15	for	for	ADP
aijas-7	258	16	any	any	DET
aijas-7	258	17	variable	variable	NOUN
aijas-7	258	18	in	in	ADP
aijas-7	258	19	the	the	DET
aijas-7	258	20	analysis	analysis	NOUN
aijas-7	258	21	.	.	PUNCT
aijas-7	259	1	syntax	syntax	NOUN
aijas-7	259	2	oneway	oneway	PROPN
aijas-7	259	3	cpi	cpi	PROPN
aijas-7	259	4	by	by	ADP
aijas-7	259	5	cmp	cmp	PROPN
aijas-7	259	6	/statistics	/statistics	PUNCT
aijas-7	260	1	descriptives	descriptive	NOUN
aijas-7	260	2	/missing	/misse	VERB
aijas-7	260	3	analysis	analysis	NOUN
aijas-7	260	4	.	.	PUNCT
aijas-7	261	1	resources	resource	NOUN
aijas-7	261	2	processor	processor	NOUN
aijas-7	261	3	time	time	NOUN
aijas-7	261	4	00:00:00.02	00:00:00.02	PROPN
aijas-7	261	5	elapsed	elapse	VERB
aijas-7	261	6	time	time	NOUN
aijas-7	261	7	00:00:00.03	00:00:00.03	NUM
aijas-7	261	8	descriptive	descriptive	ADJ
aijas-7	261	9	compliance	compliance	NOUN
aijas-7	261	10	index	index	NOUN
aijas-7	261	11	n	n	NOUN
aijas-7	261	12	mean	mean	VERB
aijas-7	261	13	std	std	NOUN
aijas-7	261	14	.	.	PUNCT
aijas-7	262	1	deviation	deviation	NOUN
aijas-7	262	2	std	std	NOUN
aijas-7	262	3	.	.	PUNCT
aijas-7	262	4	error	error	NOUN
aijas-7	262	5	95	95	NUM
aijas-7	262	6	%	%	NOUN
aijas-7	262	7	confidence	confidence	NOUN
aijas-7	262	8	interval	interval	NOUN
aijas-7	262	9	for	for	ADP
aijas-7	262	10	mean	mean	NOUN
aijas-7	262	11	lower	lower	ADV
aijas-7	262	12	bound	bind	VERB
aijas-7	262	13	ellah	ellah	PROPN
aijas-7	262	14	lakes	lakes	PROPN
aijas-7	262	15	plc	plc	PROPN
aijas-7	262	16	5	5	NUM
aijas-7	262	17	76.5420	76.5420	NUM
aijas-7	262	18	7.80157	7.80157	NUM
aijas-7	262	19	3.48897	3.48897	NUM
aijas-7	262	20	66.8551	66.8551	NUM
aijas-7	262	21	okomu	okomu	NOUN
aijas-7	262	22	oil	oil	NOUN
aijas-7	262	23	palm	palm	NOUN
aijas-7	262	24	company	company	NOUN
aijas-7	262	25	plc	plc	PROPN
aijas-7	262	26	5	5	NUM
aijas-7	262	27	86.6200	86.6200	NUM
aijas-7	262	28	1.44734	1.44734	NUM
aijas-7	262	29	.64727	.64727	SYM
aijas-7	262	30	84.8229	84.8229	NUM
aijas-7	262	31	presco	presco	PROPN
aijas-7	262	32	plc	plc	PROPN
aijas-7	262	33	5	5	NUM
aijas-7	262	34	87.1920	87.1920	NUM
aijas-7	262	35	2.00794	2.00794	NUM
aijas-7	262	36	.89798	.89798	SYM
aijas-7	262	37	84.6988	84.6988	NUM
aijas-7	262	38	livestock	livestock	NOUN
aijas-7	262	39	feeds	feed	NOUN
aijas-7	262	40	plc	plc	PROPN
aijas-7	262	41	5	5	NUM
aijas-7	262	42	53.7100	53.7100	NUM
aijas-7	262	43	.00000	.00000	NUM
aijas-7	262	44	.00000	.00000	NOUN
aijas-7	263	1	53.7100	53.7100	NUM
aijas-7	263	2	total	total	ADJ
aijas-7	263	3	20	20	NUM
aijas-7	263	4	76.0160	76.0160	NUM
aijas-7	263	5	14.40737	14.40737	NUM
aijas-7	263	6	3.22159	3.22159	NUM
aijas-7	263	7	69.2731	69.2731	NUM
aijas-7	263	8	http://www.scholarly-journals.com/sjas	http://www.scholarly-journals.com/sjas	ADJ
aijas-7	263	9	http://www.esxpublisher.com/	http://www.esxpublisher.com/	NOUN
aijas-7	263	10	www.acseusa.org/journal/index.php/aijas	www.acseusa.org/journal/index.php/aijas	PROPN
aijas-7	263	11	american	american	PROPN
aijas-7	263	12	international	international	PROPN
aijas-7	263	13	journal	journal	PROPN
aijas-7	263	14	of	of	ADP
aijas-7	263	15	agricultural	agricultural	ADJ
aijas-7	263	16	studies	study	NOUN
aijas-7	263	17	vol	vol	NOUN
aijas-7	263	18	.	.	PROPN
aijas-7	264	1	2	2	NUM
aijas-7	264	2	,	,	PUNCT
aijas-7	264	3	no	no	INTJ
aijas-7	264	4	.	.	NOUN
aijas-7	264	5	1	1	NUM
aijas-7	264	6	;	;	PUNCT
aijas-7	264	7	2019	2019	NUM
aijas-7	264	8	18	18	NUM
aijas-7	264	9	descriptives	descriptive	NOUN
aijas-7	264	10	compliance	compliance	NOUN
aijas-7	264	11	index	index	NOUN
aijas-7	264	12	95	95	NUM
aijas-7	264	13	%	%	NOUN
aijas-7	264	14	confidence	confidence	NOUN
aijas-7	264	15	interval	interval	NOUN
aijas-7	264	16	for	for	ADP
aijas-7	264	17	mean	mean	ADJ
aijas-7	264	18	minimum	minimum	ADJ
aijas-7	264	19	maximum	maximum	ADJ
aijas-7	264	20	upper	upper	ADJ
aijas-7	264	21	bound	bind	VERB
aijas-7	264	22	ellah	ellah	PROPN
aijas-7	264	23	lakes	lakes	PROPN
aijas-7	264	24	plc	plc	PROPN
aijas-7	264	25	86.2289	86.2289	NUM
aijas-7	264	26	68.33	68.33	NUM
aijas-7	264	27	84.57	84.57	NUM
aijas-7	264	28	okomu	okomu	NOUN
aijas-7	264	29	oil	oil	NOUN
aijas-7	264	30	palm	palm	PROPN
aijas-7	264	31	company	company	PROPN
aijas-7	264	32	plc	plc	PROPN
aijas-7	264	33	88.4171	88.4171	NUM
aijas-7	264	34	84.14	84.14	NUM
aijas-7	264	35	87.48	87.48	NUM
aijas-7	264	36	presco	presco	PROPN
aijas-7	264	37	plc	plc	PROPN
aijas-7	264	38	89.6852	89.6852	NUM
aijas-7	264	39	83.67	83.67	NUM
aijas-7	264	40	88.43	88.43	NUM
aijas-7	264	41	livestock	livestock	NOUN
aijas-7	264	42	feeds	feed	VERB
aijas-7	264	43	plc	plc	PROPN
aijas-7	264	44	53.7100	53.7100	NUM
aijas-7	264	45	53.71	53.71	NUM
aijas-7	264	46	53.71	53.71	NUM
aijas-7	264	47	total	total	ADJ
aijas-7	264	48	82.7589	82.7589	NUM
aijas-7	264	49	53.71	53.71	NUM
aijas-7	264	50	88.43	88.43	NUM
aijas-7	264	51	anova	anova	PROPN
aijas-7	264	52	compliance	compliance	NOUN
aijas-7	264	53	index	index	NOUN
aijas-7	264	54	sum	sum	NOUN
aijas-7	264	55	of	of	ADP
aijas-7	264	56	squares	square	NOUN
aijas-7	264	57	df	df	PROPN
aijas-7	264	58	mean	mean	PROPN
aijas-7	264	59	square	square	PROPN
aijas-7	264	60	f	f	PROPN
aijas-7	264	61	sig	sig	PROPN
aijas-7	264	62	.	.	PUNCT
aijas-7	265	1	between	between	ADP
aijas-7	265	2	groups	group	NOUN
aijas-7	265	3	3675.911	3675.911	NUM
aijas-7	265	4	3	3	NUM
aijas-7	265	5	1225.304	1225.304	NUM
aijas-7	265	6	73.162	73.162	NUM
aijas-7	265	7	.000	.000	NUM
aijas-7	265	8	within	within	ADP
aijas-7	265	9	groups	group	NOUN
aijas-7	265	10	267.964	267.964	NUM
aijas-7	265	11	16	16	NUM
aijas-7	265	12	16.748	16.748	NUM
aijas-7	265	13	total	total	NOUN
aijas-7	265	14	3943.875	3943.875	NUM
aijas-7	265	15	19	19	NUM
aijas-7	265	16	descriptives	descriptive	NOUN
aijas-7	265	17	compliance	compliance	NOUN
aijas-7	265	18	index	index	NOUN
aijas-7	265	19	n	n	NOUN
aijas-7	265	20	mean	mean	VERB
aijas-7	265	21	std	std	NOUN
aijas-7	265	22	.	.	PUNCT
aijas-7	266	1	deviation	deviation	NOUN
aijas-7	266	2	std	std	NOUN
aijas-7	266	3	.	.	PUNCT
aijas-7	266	4	error	error	NOUN
aijas-7	266	5	95	95	NUM
aijas-7	266	6	%	%	NOUN
aijas-7	266	7	confidence	confidence	NOUN
aijas-7	266	8	interval	interval	NOUN
aijas-7	266	9	for	for	ADP
aijas-7	266	10	mean	mean	ADJ
aijas-7	266	11	minimum	minimum	NOUN
aijas-7	266	12	lower	low	ADJ
aijas-7	266	13	bound	bind	VERB
aijas-7	266	14	upper	upper	ADJ
aijas-7	266	15	bound	bind	VERB
aijas-7	266	16	sa	sa	PROPN
aijas-7	266	17	13	13	NUM
aijas-7	266	18	85.6677	85.6677	NUM
aijas-7	266	19	3.49830	3.49830	NUM
aijas-7	266	20	.97025	.97025	NUM
aijas-7	266	21	83.5537	83.5537	NUM
aijas-7	266	22	87.7817	87.7817	NUM
aijas-7	266	23	75.48	75.48	NUM
aijas-7	266	24	ssa	ssa	NOUN
aijas-7	266	25	7	7	NUM
aijas-7	266	26	58.0914	58.0914	NUM
aijas-7	266	27	7.49409	7.49409	NUM
aijas-7	267	1	2.83250	2.83250	NUM
aijas-7	267	2	51.1605	51.1605	NUM
aijas-7	267	3	65.0223	65.0223	NUM
aijas-7	267	4	53.71	53.71	NUM
aijas-7	267	5	total	total	ADJ
aijas-7	267	6	20	20	NUM
aijas-7	267	7	76.0160	76.0160	NUM
aijas-7	267	8	14.40737	14.40737	NUM
aijas-7	267	9	3.22159	3.22159	NUM
aijas-7	267	10	69.2731	69.2731	NUM
aijas-7	267	11	82.7589	82.7589	NUM
aijas-7	267	12	53.71	53.71	NUM
aijas-7	267	13	copyrights	copyright	NOUN
aijas-7	267	14	copyright	copyright	NOUN
aijas-7	267	15	for	for	ADP
aijas-7	267	16	this	this	DET
aijas-7	267	17	article	article	NOUN
aijas-7	267	18	is	be	AUX
aijas-7	267	19	retained	retain	VERB
aijas-7	267	20	by	by	ADP
aijas-7	267	21	the	the	DET
aijas-7	267	22	author(s	author(s	PROPN
aijas-7	267	23	)	)	PUNCT
aijas-7	267	24	,	,	PUNCT
aijas-7	267	25	with	with	ADP
aijas-7	267	26	first	first	ADJ
aijas-7	267	27	publication	publication	NOUN
aijas-7	267	28	rights	right	NOUN
aijas-7	267	29	granted	grant	VERB
aijas-7	267	30	to	to	ADP
aijas-7	267	31	the	the	DET
aijas-7	267	32	journal	journal	NOUN
aijas-7	267	33	.	.	PUNCT
aijas-7	268	1	this	this	PRON
aijas-7	268	2	is	be	AUX
aijas-7	268	3	an	an	DET
aijas-7	268	4	open	open	ADJ
aijas-7	268	5	-	-	PUNCT
aijas-7	268	6	access	access	NOUN
aijas-7	268	7	article	article	NOUN
aijas-7	268	8	distributed	distribute	VERB
aijas-7	268	9	under	under	ADP
aijas-7	268	10	the	the	DET
aijas-7	268	11	terms	term	NOUN
aijas-7	268	12	and	and	CCONJ
aijas-7	268	13	conditions	condition	NOUN
aijas-7	268	14	of	of	ADP
aijas-7	268	15	the	the	DET
aijas-7	268	16	creative	creative	ADJ
aijas-7	268	17	commons	common	NOUN
aijas-7	268	18	attribution	attribution	NOUN
aijas-7	268	19	license	license	NOUN
aijas-7	268	20	(	(	PUNCT
aijas-7	268	21	http://creativecommons.org/licenses/by/4.0/	http://creativecommons.org/licenses/by/4.0/	PROPN
aijas-7	268	22	)	)	PUNCT
aijas-7	268	23	.	.	PUNCT