id	sid	tid	token	lemma	pos
ajbmeb-1194	1	1	american	american	PROPN
ajbmeb-1194	1	2	journal	journal	PROPN
ajbmeb-1194	1	3	of	of	ADP
ajbmeb-1194	1	4	business	business	NOUN
ajbmeb-1194	1	5	management	management	NOUN
ajbmeb-1194	1	6	,	,	PUNCT
ajbmeb-1194	1	7	economics	economic	NOUN
ajbmeb-1194	1	8	and	and	CCONJ
ajbmeb-1194	1	9	banking	banking	NOUN
ajbmeb-1194	1	10	issn	issn	PROPN
ajbmeb-1194	1	11	(	(	PUNCT
ajbmeb-1194	1	12	e	e	NOUN
ajbmeb-1194	1	13	):	):	PUNCT
ajbmeb-1194	1	14	2832	2832	NUM
ajbmeb-1194	1	15	-	-	SYM
ajbmeb-1194	1	16	8078	8078	NUM
ajbmeb-1194	1	17	volume	volume	NOUN
ajbmeb-1194	1	18	16	16	NUM
ajbmeb-1194	1	19	,	,	PUNCT
ajbmeb-1194	1	20	|	|	ADV
ajbmeb-1194	1	21	sep	sep	PROPN
ajbmeb-1194	1	22	.	.	PROPN
ajbmeb-1194	1	23	,	,	PUNCT
ajbmeb-1194	1	24	2023	2023	NUM
ajbmeb-1194	1	25	p	p	NOUN
ajbmeb-1194	1	26	a	a	DET
ajbmeb-1194	1	27	g	g	NOUN
ajbmeb-1194	1	28	e	e	NOUN
ajbmeb-1194	1	29	|	|	ADV
ajbmeb-1194	1	30	40	40	NUM
ajbmeb-1194	1	31	www.americanjournal.org	www.americanjournal.org	PROPN
ajbmeb-1194	1	32	voluntary	voluntary	ADJ
ajbmeb-1194	1	33	disclosure	disclosure	NOUN
ajbmeb-1194	1	34	and	and	CCONJ
ajbmeb-1194	1	35	firm	firm	ADJ
ajbmeb-1194	1	36	value	value	NOUN
ajbmeb-1194	1	37	of	of	ADP
ajbmeb-1194	1	38	quoted	quote	VERB
ajbmeb-1194	1	39	conglomerates	conglomerate	NOUN
ajbmeb-1194	1	40	in	in	ADP
ajbmeb-1194	1	41	nigeria	nigeria	PROPN
ajbmeb-1194	1	42	dilosi	dilosi	PROPN
ajbmeb-1194	1	43	dawn	dawn	PROPN
ajbmeb-1194	1	44	a.	a.	PROPN
ajbmeb-1194	1	45	,	,	PUNCT
ajbmeb-1194	1	46	dr	dr	PROPN
ajbmeb-1194	1	47	egbe	egbe	PROPN
ajbmeb-1194	1	48	solomon	solomon	PROPN
ajbmeb-1194	1	49	,	,	PUNCT
ajbmeb-1194	1	50	prof	prof	PROPN
ajbmeb-1194	1	51	.	.	PUNCT
ajbmeb-1194	1	52	ogbonna	ogbonna	PROPN
ajbmeb-1194	1	53	gabriel	gabriel	PROPN
ajbmeb-1194	1	54	n.	n.	PROPN
ajbmeb-1194	1	55	department	department	PROPN
ajbmeb-1194	1	56	of	of	ADP
ajbmeb-1194	1	57	accounting	accounting	PROPN
ajbmeb-1194	1	58	,	,	PUNCT
ajbmeb-1194	1	59	university	university	NOUN
ajbmeb-1194	1	60	of	of	ADP
ajbmeb-1194	1	61	port	port	PROPN
ajbmeb-1194	1	62	harcourt	harcourt	PROPN
ajbmeb-1194	1	63	,	,	PUNCT
ajbmeb-1194	1	64	choba	choba	PROPN
ajbmeb-1194	1	65	,	,	PUNCT
ajbmeb-1194	1	66	rivers	river	NOUN
ajbmeb-1194	1	67	state	state	PROPN
ajbmeb-1194	1	68	,	,	PUNCT
ajbmeb-1194	1	69	nigeria	nigeria	PROPN
ajbmeb-1194	1	70	a	a	DET
ajbmeb-1194	1	71	b	b	PROPN
ajbmeb-1194	1	72	s	s	ADP
ajbmeb-1194	1	73	t	t	PROPN
ajbmeb-1194	1	74	r	r	NOUN
ajbmeb-1194	1	75	a	a	DET
ajbmeb-1194	1	76	c	c	NOUN
ajbmeb-1194	1	77	t	t	NOUN
ajbmeb-1194	1	78	k	k	X
ajbmeb-1194	1	79	e	e	PROPN
ajbmeb-1194	1	80	y	y	PROPN
ajbmeb-1194	1	81	w	w	NOUN
ajbmeb-1194	2	1	o	o	NOUN
ajbmeb-1194	2	2	r	r	NOUN
ajbmeb-1194	2	3	d	d	X
ajbmeb-1194	2	4	s	s	VERB
ajbmeb-1194	2	5	this	this	DET
ajbmeb-1194	2	6	research	research	NOUN
ajbmeb-1194	2	7	work	work	NOUN
ajbmeb-1194	2	8	will	will	AUX
ajbmeb-1194	2	9	be	be	AUX
ajbmeb-1194	2	10	exploring	explore	VERB
ajbmeb-1194	2	11	how	how	SCONJ
ajbmeb-1194	2	12	voluntary	voluntary	ADJ
ajbmeb-1194	2	13	disclosure	disclosure	NOUN
ajbmeb-1194	2	14	affects	affect	VERB
ajbmeb-1194	2	15	firm	firm	ADJ
ajbmeb-1194	2	16	value	value	NOUN
ajbmeb-1194	2	17	of	of	ADP
ajbmeb-1194	2	18	quoted	quote	VERB
ajbmeb-1194	2	19	conglomerates	conglomerate	NOUN
ajbmeb-1194	2	20	in	in	ADP
ajbmeb-1194	2	21	nigeria	nigeria	PROPN
ajbmeb-1194	2	22	.	.	PUNCT
ajbmeb-1194	3	1	in	in	ADP
ajbmeb-1194	3	2	this	this	DET
ajbmeb-1194	3	3	research	research	NOUN
ajbmeb-1194	3	4	study	study	NOUN
ajbmeb-1194	3	5	,	,	PUNCT
ajbmeb-1194	3	6	firm	firm	ADJ
ajbmeb-1194	3	7	value	value	NOUN
ajbmeb-1194	3	8	was	be	AUX
ajbmeb-1194	3	9	defined	define	VERB
ajbmeb-1194	3	10	in	in	ADP
ajbmeb-1194	3	11	terms	term	NOUN
ajbmeb-1194	3	12	of	of	ADP
ajbmeb-1194	3	13	accounting	accounting	NOUN
ajbmeb-1194	3	14	policies	policy	NOUN
ajbmeb-1194	3	15	and	and	CCONJ
ajbmeb-1194	3	16	information	information	NOUN
ajbmeb-1194	3	17	on	on	ADP
ajbmeb-1194	3	18	governance	governance	NOUN
ajbmeb-1194	3	19	while	while	SCONJ
ajbmeb-1194	3	20	firm	firm	ADJ
ajbmeb-1194	3	21	value	value	NOUN
ajbmeb-1194	3	22	was	be	AUX
ajbmeb-1194	3	23	measured	measure	VERB
ajbmeb-1194	3	24	using	use	VERB
ajbmeb-1194	3	25	tobin	tobin	PROPN
ajbmeb-1194	3	26	q.	q.	NOUN
ajbmeb-1194	3	27	this	this	DET
ajbmeb-1194	3	28	examination	examination	NOUN
ajbmeb-1194	3	29	embraced	embrace	VERB
ajbmeb-1194	3	30	an	an	DET
ajbmeb-1194	3	31	ex	ex	NOUN
ajbmeb-1194	3	32	-	-	ADJ
ajbmeb-1194	3	33	post	post	ADJ
ajbmeb-1194	3	34	facto	facto	X
ajbmeb-1194	3	35	research	research	NOUN
ajbmeb-1194	3	36	design	design	NOUN
ajbmeb-1194	3	37	using	use	VERB
ajbmeb-1194	3	38	secondary	secondary	ADJ
ajbmeb-1194	3	39	data	datum	NOUN
ajbmeb-1194	3	40	of	of	ADP
ajbmeb-1194	3	41	quoted	quote	VERB
ajbmeb-1194	3	42	conglomerates	conglomerate	NOUN
ajbmeb-1194	3	43	in	in	ADP
ajbmeb-1194	3	44	nigeria	nigeria	PROPN
ajbmeb-1194	3	45	from	from	ADP
ajbmeb-1194	3	46	2012	2012	NUM
ajbmeb-1194	3	47	-	-	SYM
ajbmeb-1194	3	48	2016	2016	NUM
ajbmeb-1194	3	49	,	,	PUNCT
ajbmeb-1194	3	50	an	an	DET
ajbmeb-1194	3	51	aggregate	aggregate	NOUN
ajbmeb-1194	3	52	of	of	ADP
ajbmeb-1194	3	53	3	3	NUM
ajbmeb-1194	3	54	conglomerates	conglomerate	NOUN
ajbmeb-1194	3	55	were	be	AUX
ajbmeb-1194	3	56	incorporated	incorporate	VERB
ajbmeb-1194	3	57	into	into	ADP
ajbmeb-1194	3	58	this	this	DET
ajbmeb-1194	3	59	study	study	NOUN
ajbmeb-1194	3	60	,	,	PUNCT
ajbmeb-1194	3	61	the	the	DET
ajbmeb-1194	3	62	analysis	analysis	NOUN
ajbmeb-1194	3	63	were	be	AUX
ajbmeb-1194	3	64	obtained	obtain	VERB
ajbmeb-1194	3	65	using	use	VERB
ajbmeb-1194	3	66	the	the	DET
ajbmeb-1194	3	67	ordinary	ordinary	ADJ
ajbmeb-1194	3	68	least	least	ADJ
ajbmeb-1194	3	69	square	square	ADJ
ajbmeb-1194	3	70	method	method	NOUN
ajbmeb-1194	3	71	,	,	PUNCT
ajbmeb-1194	3	72	descriptive	descriptive	ADJ
ajbmeb-1194	3	73	statistics	statistic	NOUN
ajbmeb-1194	3	74	and	and	CCONJ
ajbmeb-1194	3	75	also	also	ADV
ajbmeb-1194	3	76	pearson	pearson	PROPN
ajbmeb-1194	3	77	correlation	correlation	NOUN
ajbmeb-1194	3	78	coefficient	coefficient	NOUN
ajbmeb-1194	3	79	.	.	PUNCT
ajbmeb-1194	4	1	the	the	DET
ajbmeb-1194	4	2	outcomes	outcome	NOUN
ajbmeb-1194	4	3	demonstrated	demonstrate	VERB
ajbmeb-1194	4	4	that	that	SCONJ
ajbmeb-1194	4	5	voluntary	voluntary	ADJ
ajbmeb-1194	4	6	disclosure	disclosure	NOUN
ajbmeb-1194	4	7	has	have	VERB
ajbmeb-1194	4	8	no	no	DET
ajbmeb-1194	4	9	huge	huge	ADJ
ajbmeb-1194	4	10	association	association	NOUN
ajbmeb-1194	4	11	with	with	ADP
ajbmeb-1194	4	12	firm	firm	ADJ
ajbmeb-1194	4	13	value	value	NOUN
ajbmeb-1194	4	14	of	of	ADP
ajbmeb-1194	4	15	conglomerates	conglomerate	NOUN
ajbmeb-1194	4	16	,	,	PUNCT
ajbmeb-1194	4	17	it	it	PRON
ajbmeb-1194	4	18	was	be	AUX
ajbmeb-1194	4	19	concluded	conclude	VERB
ajbmeb-1194	4	20	that	that	SCONJ
ajbmeb-1194	4	21	voluntary	voluntary	ADJ
ajbmeb-1194	4	22	disclosure	disclosure	NOUN
ajbmeb-1194	4	23	is	be	AUX
ajbmeb-1194	4	24	not	not	PART
ajbmeb-1194	4	25	sufficient	sufficient	ADJ
ajbmeb-1194	4	26	to	to	PART
ajbmeb-1194	4	27	measure	measure	VERB
ajbmeb-1194	4	28	firm	firm	ADJ
ajbmeb-1194	4	29	value	value	NOUN
ajbmeb-1194	4	30	of	of	ADP
ajbmeb-1194	4	31	conglomerates	conglomerate	NOUN
ajbmeb-1194	4	32	i.e	i.e	PRON
ajbmeb-1194	4	33	a	a	DET
ajbmeb-1194	4	34	rise	rise	NOUN
ajbmeb-1194	4	35	in	in	ADP
ajbmeb-1194	4	36	firm	firm	ADJ
ajbmeb-1194	4	37	value	value	NOUN
ajbmeb-1194	4	38	of	of	ADP
ajbmeb-1194	4	39	conglomerates	conglomerate	NOUN
ajbmeb-1194	4	40	is	be	AUX
ajbmeb-1194	4	41	not	not	PART
ajbmeb-1194	4	42	necessarily	necessarily	ADV
ajbmeb-1194	4	43	determined	determine	VERB
ajbmeb-1194	4	44	by	by	ADP
ajbmeb-1194	4	45	voluntary	voluntary	ADJ
ajbmeb-1194	4	46	disclosure	disclosure	NOUN
ajbmeb-1194	4	47	or	or	CCONJ
ajbmeb-1194	4	48	a	a	DET
ajbmeb-1194	4	49	rise	rise	NOUN
ajbmeb-1194	4	50	in	in	ADP
ajbmeb-1194	4	51	voluntary	voluntary	ADJ
ajbmeb-1194	4	52	disclosure	disclosure	NOUN
ajbmeb-1194	4	53	would	would	AUX
ajbmeb-1194	4	54	not	not	PART
ajbmeb-1194	4	55	necessitate	necessitate	VERB
ajbmeb-1194	4	56	an	an	DET
ajbmeb-1194	4	57	increase	increase	NOUN
ajbmeb-1194	4	58	in	in	ADP
ajbmeb-1194	4	59	firm	firm	ADJ
ajbmeb-1194	4	60	value	value	NOUN
ajbmeb-1194	4	61	and	and	CCONJ
ajbmeb-1194	4	62	it	it	PRON
ajbmeb-1194	4	63	was	be	AUX
ajbmeb-1194	4	64	also	also	ADV
ajbmeb-1194	4	65	recommended	recommend	VERB
ajbmeb-1194	4	66	that	that	SCONJ
ajbmeb-1194	4	67	conglomerates	conglomerate	NOUN
ajbmeb-1194	4	68	should	should	AUX
ajbmeb-1194	4	69	pay	pay	VERB
ajbmeb-1194	4	70	attention	attention	NOUN
ajbmeb-1194	4	71	to	to	ADP
ajbmeb-1194	4	72	other	other	ADJ
ajbmeb-1194	4	73	factors	factor	NOUN
ajbmeb-1194	4	74	that	that	PRON
ajbmeb-1194	4	75	would	would	AUX
ajbmeb-1194	4	76	greatly	greatly	ADV
ajbmeb-1194	4	77	affect	affect	VERB
ajbmeb-1194	4	78	either	either	CCONJ
ajbmeb-1194	4	79	positively	positively	ADV
ajbmeb-1194	4	80	or	or	CCONJ
ajbmeb-1194	4	81	negatively	negatively	ADV
ajbmeb-1194	4	82	their	their	PRON
ajbmeb-1194	4	83	value	value	NOUN
ajbmeb-1194	4	84	and	and	CCONJ
ajbmeb-1194	4	85	help	help	VERB
ajbmeb-1194	4	86	them	they	PRON
ajbmeb-1194	4	87	maximize	maximize	VERB
ajbmeb-1194	4	88	shareholders	shareholder	NOUN
ajbmeb-1194	4	89	wealth	wealth	NOUN
ajbmeb-1194	4	90	.	.	PUNCT
ajbmeb-1194	5	1	voluntary	voluntary	ADJ
ajbmeb-1194	5	2	disclosure	disclosure	NOUN
ajbmeb-1194	5	3	,	,	PUNCT
ajbmeb-1194	5	4	firm	firm	ADJ
ajbmeb-1194	5	5	value	value	NOUN
ajbmeb-1194	5	6	,	,	PUNCT
ajbmeb-1194	5	7	accounting	accounting	NOUN
ajbmeb-1194	5	8	policies	policy	NOUN
ajbmeb-1194	5	9	,	,	PUNCT
ajbmeb-1194	5	10	information	information	NOUN
ajbmeb-1194	5	11	on	on	ADP
ajbmeb-1194	5	12	governance	governance	NOUN
ajbmeb-1194	5	13	,	,	PUNCT
ajbmeb-1194	5	14	tobin	tobin	PROPN
ajbmeb-1194	5	15	q.	q.	PROPN
ajbmeb-1194	5	16	introduction	introduction	NOUN
ajbmeb-1194	5	17	a	a	DET
ajbmeb-1194	5	18	common	common	ADJ
ajbmeb-1194	5	19	goal	goal	NOUN
ajbmeb-1194	5	20	amongst	amongst	ADP
ajbmeb-1194	5	21	most	most	ADJ
ajbmeb-1194	5	22	firms	firm	NOUN
ajbmeb-1194	5	23	is	be	AUX
ajbmeb-1194	5	24	to	to	PART
ajbmeb-1194	5	25	make	make	VERB
ajbmeb-1194	5	26	profit	profit	NOUN
ajbmeb-1194	5	27	.	.	PUNCT
ajbmeb-1194	6	1	this	this	PRON
ajbmeb-1194	6	2	is	be	AUX
ajbmeb-1194	6	3	even	even	ADV
ajbmeb-1194	6	4	more	more	ADV
ajbmeb-1194	6	5	critical	critical	ADJ
ajbmeb-1194	6	6	for	for	ADP
ajbmeb-1194	6	7	public	public	ADJ
ajbmeb-1194	6	8	firms	firm	NOUN
ajbmeb-1194	6	9	as	as	SCONJ
ajbmeb-1194	6	10	they	they	PRON
ajbmeb-1194	6	11	face	face	VERB
ajbmeb-1194	6	12	the	the	DET
ajbmeb-1194	6	13	additional	additional	ADJ
ajbmeb-1194	6	14	task	task	NOUN
ajbmeb-1194	6	15	of	of	ADP
ajbmeb-1194	6	16	guaranteeing	guarantee	VERB
ajbmeb-1194	6	17	that	that	SCONJ
ajbmeb-1194	6	18	the	the	DET
ajbmeb-1194	6	19	shareholders	shareholder	NOUN
ajbmeb-1194	6	20	’	’	PART
ajbmeb-1194	6	21	wealth	wealth	NOUN
ajbmeb-1194	6	22	is	be	AUX
ajbmeb-1194	6	23	adequately	adequately	ADV
ajbmeb-1194	6	24	maximized	maximize	VERB
ajbmeb-1194	6	25	as	as	SCONJ
ajbmeb-1194	6	26	the	the	DET
ajbmeb-1194	6	27	rise	rise	NOUN
ajbmeb-1194	6	28	and	and	CCONJ
ajbmeb-1194	6	29	fall	fall	NOUN
ajbmeb-1194	6	30	of	of	ADP
ajbmeb-1194	6	31	the	the	DET
ajbmeb-1194	6	32	firm	firm	NOUN
ajbmeb-1194	6	33	is	be	AUX
ajbmeb-1194	6	34	largely	largely	ADV
ajbmeb-1194	6	35	dependent	dependent	ADJ
ajbmeb-1194	6	36	on	on	ADP
ajbmeb-1194	6	37	its	its	PRON
ajbmeb-1194	6	38	ability	ability	NOUN
ajbmeb-1194	6	39	to	to	PART
ajbmeb-1194	6	40	perform	perform	VERB
ajbmeb-1194	6	41	the	the	DET
ajbmeb-1194	6	42	above	above	ADJ
ajbmeb-1194	6	43	responsibilities	responsibility	NOUN
ajbmeb-1194	6	44	.	.	PUNCT
ajbmeb-1194	7	1	a	a	DET
ajbmeb-1194	7	2	firm	firm	NOUN
ajbmeb-1194	7	3	can	can	AUX
ajbmeb-1194	7	4	only	only	ADV
ajbmeb-1194	7	5	access	access	VERB
ajbmeb-1194	7	6	funds	fund	NOUN
ajbmeb-1194	7	7	and	and	CCONJ
ajbmeb-1194	7	8	remain	remain	VERB
ajbmeb-1194	7	9	in	in	ADP
ajbmeb-1194	7	10	business	business	NOUN
ajbmeb-1194	7	11	when	when	SCONJ
ajbmeb-1194	7	12	its	its	PRON
ajbmeb-1194	7	13	market	market	NOUN
ajbmeb-1194	7	14	profile	profile	NOUN
ajbmeb-1194	7	15	is	be	AUX
ajbmeb-1194	7	16	high	high	ADJ
ajbmeb-1194	7	17	and	and	CCONJ
ajbmeb-1194	7	18	its	its	PRON
ajbmeb-1194	7	19	value	value	NOUN
ajbmeb-1194	7	20	is	be	AUX
ajbmeb-1194	7	21	one	one	NUM
ajbmeb-1194	7	22	that	that	PRON
ajbmeb-1194	7	23	any	any	DET
ajbmeb-1194	7	24	investor	investor	NOUN
ajbmeb-1194	7	25	would	would	AUX
ajbmeb-1194	7	26	be	be	AUX
ajbmeb-1194	7	27	attracted	attract	VERB
ajbmeb-1194	7	28	to	to	ADP
ajbmeb-1194	7	29	.	.	PUNCT
ajbmeb-1194	8	1	firm	firm	ADJ
ajbmeb-1194	8	2	value	value	NOUN
ajbmeb-1194	8	3	is	be	AUX
ajbmeb-1194	8	4	the	the	DET
ajbmeb-1194	8	5	perception	perception	NOUN
ajbmeb-1194	8	6	of	of	ADP
ajbmeb-1194	8	7	a	a	DET
ajbmeb-1194	8	8	company	company	NOUN
ajbmeb-1194	8	9	’s	’s	PART
ajbmeb-1194	8	10	investors	investor	NOUN
ajbmeb-1194	8	11	in	in	ADP
ajbmeb-1194	8	12	regards	regard	NOUN
ajbmeb-1194	8	13	to	to	ADP
ajbmeb-1194	8	14	the	the	DET
ajbmeb-1194	8	15	ability	ability	NOUN
ajbmeb-1194	8	16	of	of	ADP
ajbmeb-1194	8	17	its	its	PRON
ajbmeb-1194	8	18	managers	manager	NOUN
ajbmeb-1194	8	19	to	to	PART
ajbmeb-1194	8	20	foresee	foresee	VERB
ajbmeb-1194	8	21	and	and	CCONJ
ajbmeb-1194	8	22	react	react	VERB
ajbmeb-1194	8	23	to	to	ADP
ajbmeb-1194	8	24	future	future	ADJ
ajbmeb-1194	8	25	changes	change	NOUN
ajbmeb-1194	8	26	in	in	ADP
ajbmeb-1194	8	27	the	the	DET
ajbmeb-1194	8	28	company	company	NOUN
ajbmeb-1194	8	29	's	's	PART
ajbmeb-1194	8	30	economic	economic	ADJ
ajbmeb-1194	8	31	environment	environment	NOUN
ajbmeb-1194	8	32	(	(	PUNCT
ajbmeb-1194	8	33	healy	healy	PROPN
ajbmeb-1194	8	34	and	and	CCONJ
ajbmeb-1194	8	35	palepu	palepu	NOUN
ajbmeb-1194	8	36	,	,	PUNCT
ajbmeb-1194	8	37	2000	2000	NUM
ajbmeb-1194	8	38	)	)	PUNCT
ajbmeb-1194	8	39	.	.	PUNCT
ajbmeb-1194	9	1	to	to	PART
ajbmeb-1194	9	2	remain	remain	VERB
ajbmeb-1194	9	3	relevant	relevant	ADJ
ajbmeb-1194	9	4	and	and	CCONJ
ajbmeb-1194	9	5	excel	excel	VERB
ajbmeb-1194	9	6	in	in	ADP
ajbmeb-1194	9	7	the	the	DET
ajbmeb-1194	9	8	dynamic	dynamic	ADJ
ajbmeb-1194	9	9	nature	nature	NOUN
ajbmeb-1194	9	10	of	of	ADP
ajbmeb-1194	9	11	the	the	DET
ajbmeb-1194	9	12	business	business	NOUN
ajbmeb-1194	9	13	environment	environment	NOUN
ajbmeb-1194	9	14	,	,	PUNCT
ajbmeb-1194	9	15	a	a	DET
ajbmeb-1194	9	16	firm	firm	NOUN
ajbmeb-1194	9	17	must	must	AUX
ajbmeb-1194	9	18	ensure	ensure	VERB
ajbmeb-1194	9	19	that	that	SCONJ
ajbmeb-1194	9	20	it	it	PRON
ajbmeb-1194	9	21	remains	remain	VERB
ajbmeb-1194	9	22	competitive	competitive	ADJ
ajbmeb-1194	9	23	.	.	PUNCT
ajbmeb-1194	10	1	it	it	PRON
ajbmeb-1194	10	2	becomes	become	VERB
ajbmeb-1194	10	3	essential	essential	ADJ
ajbmeb-1194	10	4	to	to	PART
ajbmeb-1194	10	5	critically	critically	ADV
ajbmeb-1194	10	6	consider	consider	VERB
ajbmeb-1194	10	7	factors	factor	NOUN
ajbmeb-1194	10	8	that	that	PRON
ajbmeb-1194	10	9	may	may	AUX
ajbmeb-1194	10	10	influence	influence	VERB
ajbmeb-1194	10	11	firm	firm	NOUN
ajbmeb-1194	10	12	’s	’s	PART
ajbmeb-1194	10	13	value	value	NOUN
ajbmeb-1194	10	14	.	.	PUNCT
ajbmeb-1194	11	1	american	american	ADJ
ajbmeb-1194	11	2	journal	journal	PROPN
ajbmeb-1194	11	3	of	of	ADP
ajbmeb-1194	11	4	business	business	NOUN
ajbmeb-1194	11	5	management	management	NOUN
ajbmeb-1194	11	6	,	,	PUNCT
ajbmeb-1194	11	7	economics	economic	NOUN
ajbmeb-1194	11	8	and	and	CCONJ
ajbmeb-1194	11	9	banking	banking	NOUN
ajbmeb-1194	11	10	volume	volume	NOUN
ajbmeb-1194	11	11	16	16	NUM
ajbmeb-1194	11	12	sep	sep	PROPN
ajbmeb-1194	11	13	,	,	PUNCT
ajbmeb-1194	11	14	2023	2023	NUM
ajbmeb-1194	11	15	p	p	NOUN
ajbmeb-1194	11	16	a	a	DET
ajbmeb-1194	11	17	g	g	NOUN
ajbmeb-1194	11	18	e	e	NOUN
ajbmeb-1194	11	19	|	|	ADV
ajbmeb-1194	11	20	41	41	NUM
ajbmeb-1194	11	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	11	22	a	a	DET
ajbmeb-1194	11	23	major	major	ADJ
ajbmeb-1194	11	24	avenue	avenue	NOUN
ajbmeb-1194	11	25	through	through	ADP
ajbmeb-1194	11	26	which	which	PRON
ajbmeb-1194	11	27	present	present	ADJ
ajbmeb-1194	11	28	and	and	CCONJ
ajbmeb-1194	11	29	potential	potential	ADJ
ajbmeb-1194	11	30	investors	investor	NOUN
ajbmeb-1194	11	31	of	of	ADP
ajbmeb-1194	11	32	a	a	DET
ajbmeb-1194	11	33	firm	firm	NOUN
ajbmeb-1194	11	34	usually	usually	ADV
ajbmeb-1194	11	35	get	get	VERB
ajbmeb-1194	11	36	information	information	NOUN
ajbmeb-1194	11	37	about	about	ADP
ajbmeb-1194	11	38	the	the	DET
ajbmeb-1194	11	39	firm	firm	NOUN
ajbmeb-1194	11	40	is	be	AUX
ajbmeb-1194	11	41	via	via	ADP
ajbmeb-1194	11	42	its	its	PRON
ajbmeb-1194	11	43	annual	annual	ADJ
ajbmeb-1194	11	44	reports	report	NOUN
ajbmeb-1194	11	45	.	.	PUNCT
ajbmeb-1194	12	1	disclosure	disclosure	NOUN
ajbmeb-1194	12	2	of	of	ADP
ajbmeb-1194	12	3	relevant	relevant	ADJ
ajbmeb-1194	12	4	information	information	NOUN
ajbmeb-1194	12	5	by	by	ADP
ajbmeb-1194	12	6	firms	firm	NOUN
ajbmeb-1194	12	7	is	be	AUX
ajbmeb-1194	12	8	necessary	necessary	ADJ
ajbmeb-1194	12	9	and	and	CCONJ
ajbmeb-1194	12	10	also	also	ADV
ajbmeb-1194	12	11	serves	serve	VERB
ajbmeb-1194	12	12	as	as	ADP
ajbmeb-1194	12	13	an	an	DET
ajbmeb-1194	12	14	effective	effective	ADJ
ajbmeb-1194	12	15	way	way	NOUN
ajbmeb-1194	12	16	of	of	ADP
ajbmeb-1194	12	17	maintaining	maintain	VERB
ajbmeb-1194	12	18	and	and	CCONJ
ajbmeb-1194	12	19	restoring	restore	VERB
ajbmeb-1194	12	20	the	the	DET
ajbmeb-1194	12	21	confidence	confidence	NOUN
ajbmeb-1194	12	22	of	of	ADP
ajbmeb-1194	12	23	present	present	ADJ
ajbmeb-1194	12	24	and	and	CCONJ
ajbmeb-1194	12	25	potential	potential	ADJ
ajbmeb-1194	12	26	investors	investor	NOUN
ajbmeb-1194	12	27	and	and	CCONJ
ajbmeb-1194	12	28	other	other	ADJ
ajbmeb-1194	12	29	users	user	NOUN
ajbmeb-1194	12	30	of	of	ADP
ajbmeb-1194	12	31	the	the	DET
ajbmeb-1194	12	32	financial	financial	ADJ
ajbmeb-1194	12	33	information	information	NOUN
ajbmeb-1194	12	34	.	.	PUNCT
ajbmeb-1194	13	1	this	this	PRON
ajbmeb-1194	13	2	is	be	AUX
ajbmeb-1194	13	3	quite	quite	ADV
ajbmeb-1194	13	4	necessary	necessary	ADJ
ajbmeb-1194	13	5	due	due	ADP
ajbmeb-1194	13	6	to	to	ADP
ajbmeb-1194	13	7	the	the	DET
ajbmeb-1194	13	8	recent	recent	ADJ
ajbmeb-1194	13	9	scandals	scandal	NOUN
ajbmeb-1194	13	10	that	that	PRON
ajbmeb-1194	13	11	rocked	rock	VERB
ajbmeb-1194	13	12	the	the	DET
ajbmeb-1194	13	13	corporate	corporate	ADJ
ajbmeb-1194	13	14	world	world	NOUN
ajbmeb-1194	13	15	and	and	CCONJ
ajbmeb-1194	13	16	subsequently	subsequently	ADV
ajbmeb-1194	13	17	led	lead	VERB
ajbmeb-1194	13	18	to	to	ADP
ajbmeb-1194	13	19	financial	financial	ADJ
ajbmeb-1194	13	20	crisis	crisis	NOUN
ajbmeb-1194	13	21	that	that	PRON
ajbmeb-1194	13	22	could	could	AUX
ajbmeb-1194	13	23	have	have	AUX
ajbmeb-1194	13	24	been	be	AUX
ajbmeb-1194	13	25	prevented	prevent	VERB
ajbmeb-1194	13	26	through	through	ADP
ajbmeb-1194	13	27	comprehensive	comprehensive	ADJ
ajbmeb-1194	13	28	and	and	CCONJ
ajbmeb-1194	13	29	transparent	transparent	ADJ
ajbmeb-1194	13	30	financial	financial	ADJ
ajbmeb-1194	13	31	reporting	reporting	NOUN
ajbmeb-1194	13	32	(	(	PUNCT
ajbmeb-1194	13	33	jankensgård	jankensgård	PROPN
ajbmeb-1194	13	34	,	,	PUNCT
ajbmeb-1194	13	35	hoffmann	hoffmann	PROPN
ajbmeb-1194	13	36	,	,	PUNCT
ajbmeb-1194	13	37	and	and	CCONJ
ajbmeb-1194	13	38	rahmat	rahmat	NOUN
ajbmeb-1194	13	39	,	,	PUNCT
ajbmeb-1194	13	40	2014	2014	NUM
ajbmeb-1194	13	41	;	;	PUNCT
ajbmeb-1194	13	42	shehata	shehata	NOUN
ajbmeb-1194	13	43	,	,	PUNCT
ajbmeb-1194	13	44	2014	2014	NUM
ajbmeb-1194	13	45	)	)	PUNCT
ajbmeb-1194	13	46	.	.	PUNCT
ajbmeb-1194	14	1	disclosure	disclosure	NOUN
ajbmeb-1194	14	2	is	be	AUX
ajbmeb-1194	14	3	defined	define	VERB
ajbmeb-1194	14	4	as	as	ADP
ajbmeb-1194	14	5	the	the	DET
ajbmeb-1194	14	6	communication	communication	NOUN
ajbmeb-1194	14	7	of	of	ADP
ajbmeb-1194	14	8	economic	economic	ADJ
ajbmeb-1194	14	9	information	information	NOUN
ajbmeb-1194	14	10	,	,	PUNCT
ajbmeb-1194	14	11	whether	whether	SCONJ
ajbmeb-1194	14	12	financial	financial	ADJ
ajbmeb-1194	14	13	or	or	CCONJ
ajbmeb-1194	14	14	nonfinancial	nonfinancial	ADJ
ajbmeb-1194	14	15	,	,	PUNCT
ajbmeb-1194	14	16	quantitative	quantitative	ADJ
ajbmeb-1194	14	17	or	or	CCONJ
ajbmeb-1194	14	18	otherwise	otherwise	ADV
ajbmeb-1194	14	19	concerning	concern	VERB
ajbmeb-1194	14	20	a	a	DET
ajbmeb-1194	14	21	firm	firm	NOUN
ajbmeb-1194	14	22	’s	’s	PART
ajbmeb-1194	14	23	financial	financial	ADJ
ajbmeb-1194	14	24	position	position	NOUN
ajbmeb-1194	14	25	and	and	CCONJ
ajbmeb-1194	14	26	performance	performance	NOUN
ajbmeb-1194	14	27	(	(	PUNCT
ajbmeb-1194	14	28	owusuansah	owusuansah	NOUN
ajbmeb-1194	14	29	,	,	PUNCT
ajbmeb-1194	14	30	1998	1998	NUM
ajbmeb-1194	14	31	)	)	PUNCT
ajbmeb-1194	14	32	.	.	PUNCT
ajbmeb-1194	15	1	disclosure	disclosure	NOUN
ajbmeb-1194	15	2	comes	come	VERB
ajbmeb-1194	15	3	in	in	ADP
ajbmeb-1194	15	4	two	two	NUM
ajbmeb-1194	15	5	forms	form	NOUN
ajbmeb-1194	15	6	namely	namely	ADV
ajbmeb-1194	15	7	;	;	PUNCT
ajbmeb-1194	15	8	forced	force	VERB
ajbmeb-1194	15	9	(	(	PUNCT
ajbmeb-1194	15	10	mandatory	mandatory	ADJ
ajbmeb-1194	15	11	)	)	PUNCT
ajbmeb-1194	15	12	disclosure	disclosure	NOUN
ajbmeb-1194	15	13	and	and	CCONJ
ajbmeb-1194	15	14	voluntary	voluntary	ADJ
ajbmeb-1194	15	15	disclosure	disclosure	NOUN
ajbmeb-1194	15	16	.	.	PUNCT
ajbmeb-1194	16	1	while	while	SCONJ
ajbmeb-1194	16	2	mandatory	mandatory	ADJ
ajbmeb-1194	16	3	information	information	NOUN
ajbmeb-1194	16	4	is	be	AUX
ajbmeb-1194	16	5	disclosed	disclose	VERB
ajbmeb-1194	16	6	to	to	PART
ajbmeb-1194	16	7	meet	meet	VERB
ajbmeb-1194	16	8	certain	certain	ADJ
ajbmeb-1194	16	9	legal	legal	ADJ
ajbmeb-1194	16	10	requirements	requirement	NOUN
ajbmeb-1194	16	11	,	,	PUNCT
ajbmeb-1194	16	12	relevant	relevant	ADJ
ajbmeb-1194	16	13	standards	standard	NOUN
ajbmeb-1194	16	14	(	(	PUNCT
ajbmeb-1194	16	15	such	such	ADJ
ajbmeb-1194	16	16	as	as	ADP
ajbmeb-1194	16	17	ias	ia	NOUN
ajbmeb-1194	16	18	1	1	NUM
ajbmeb-1194	16	19	)	)	PUNCT
ajbmeb-1194	16	20	and	and	CCONJ
ajbmeb-1194	16	21	regulating	regulate	VERB
ajbmeb-1194	16	22	bodies	body	NOUN
ajbmeb-1194	16	23	,	,	PUNCT
ajbmeb-1194	16	24	voluntary	voluntary	ADJ
ajbmeb-1194	16	25	disclosure	disclosure	NOUN
ajbmeb-1194	16	26	is	be	AUX
ajbmeb-1194	16	27	information	information	NOUN
ajbmeb-1194	16	28	(	(	PUNCT
ajbmeb-1194	16	29	mostly	mostly	ADV
ajbmeb-1194	16	30	nonfinancial	nonfinancial	ADJ
ajbmeb-1194	16	31	)	)	PUNCT
ajbmeb-1194	16	32	that	that	PRON
ajbmeb-1194	16	33	is	be	AUX
ajbmeb-1194	16	34	additionally	additionally	ADV
ajbmeb-1194	16	35	given	give	VERB
ajbmeb-1194	16	36	.	.	PUNCT
ajbmeb-1194	17	1	this	this	DET
ajbmeb-1194	17	2	information	information	NOUN
ajbmeb-1194	17	3	may	may	AUX
ajbmeb-1194	17	4	include	include	VERB
ajbmeb-1194	17	5	strategies	strategy	NOUN
ajbmeb-1194	17	6	,	,	PUNCT
ajbmeb-1194	17	7	policies	policy	NOUN
ajbmeb-1194	17	8	and	and	CCONJ
ajbmeb-1194	17	9	processes	process	NOUN
ajbmeb-1194	17	10	(	(	PUNCT
ajbmeb-1194	17	11	beretta	beretta	NOUN
ajbmeb-1194	17	12	and	and	CCONJ
ajbmeb-1194	17	13	bozzolan	bozzolan	ADJ
ajbmeb-1194	17	14	,	,	PUNCT
ajbmeb-1194	17	15	2004	2004	NUM
ajbmeb-1194	17	16	)	)	PUNCT
ajbmeb-1194	17	17	.	.	PUNCT
ajbmeb-1194	18	1	according	accord	VERB
ajbmeb-1194	18	2	to	to	ADP
ajbmeb-1194	18	3	the	the	DET
ajbmeb-1194	18	4	cadbury	cadbury	PROPN
ajbmeb-1194	18	5	report	report	NOUN
ajbmeb-1194	18	6	(	(	PUNCT
ajbmeb-1194	18	7	1992	1992	NUM
ajbmeb-1194	18	8	)	)	PUNCT
ajbmeb-1194	18	9	,	,	PUNCT
ajbmeb-1194	18	10	increase	increase	VERB
ajbmeb-1194	18	11	in	in	ADP
ajbmeb-1194	18	12	disclosed	disclose	VERB
ajbmeb-1194	18	13	information	information	NOUN
ajbmeb-1194	18	14	by	by	ADP
ajbmeb-1194	18	15	companies	company	NOUN
ajbmeb-1194	18	16	gives	give	VERB
ajbmeb-1194	18	17	rise	rise	NOUN
ajbmeb-1194	18	18	to	to	ADP
ajbmeb-1194	18	19	an	an	DET
ajbmeb-1194	18	20	increase	increase	NOUN
ajbmeb-1194	18	21	in	in	ADP
ajbmeb-1194	18	22	their	their	PRON
ajbmeb-1194	18	23	securities	security	NOUN
ajbmeb-1194	18	24	value	value	NOUN
ajbmeb-1194	18	25	.	.	PUNCT
ajbmeb-1194	19	1	statement	statement	NOUN
ajbmeb-1194	19	2	of	of	ADP
ajbmeb-1194	19	3	the	the	DET
ajbmeb-1194	19	4	problem	problem	NOUN
ajbmeb-1194	19	5	corporate	corporate	ADJ
ajbmeb-1194	19	6	reports	report	NOUN
ajbmeb-1194	19	7	are	be	AUX
ajbmeb-1194	19	8	prepared	prepared	ADJ
ajbmeb-1194	19	9	to	to	PART
ajbmeb-1194	19	10	provide	provide	VERB
ajbmeb-1194	19	11	to	to	ADP
ajbmeb-1194	19	12	a	a	DET
ajbmeb-1194	19	13	extensive	extensive	ADJ
ajbmeb-1194	19	14	range	range	NOUN
ajbmeb-1194	19	15	of	of	ADP
ajbmeb-1194	19	16	users	user	NOUN
ajbmeb-1194	19	17	such	such	ADJ
ajbmeb-1194	19	18	as	as	ADP
ajbmeb-1194	19	19	shareholders	shareholder	NOUN
ajbmeb-1194	19	20	,	,	PUNCT
ajbmeb-1194	19	21	management	management	NOUN
ajbmeb-1194	19	22	,	,	PUNCT
ajbmeb-1194	19	23	employees	employee	NOUN
ajbmeb-1194	19	24	,	,	PUNCT
ajbmeb-1194	19	25	suppliers	supplier	NOUN
ajbmeb-1194	19	26	,	,	PUNCT
ajbmeb-1194	19	27	creditors	creditor	NOUN
ajbmeb-1194	19	28	,	,	PUNCT
ajbmeb-1194	19	29	financial	financial	ADJ
ajbmeb-1194	19	30	analysts	analyst	NOUN
ajbmeb-1194	19	31	,	,	PUNCT
ajbmeb-1194	19	32	tax	tax	NOUN
ajbmeb-1194	19	33	authorities	authority	NOUN
ajbmeb-1194	19	34	and	and	CCONJ
ajbmeb-1194	19	35	government	government	NOUN
ajbmeb-1194	19	36	agencies	agency	NOUN
ajbmeb-1194	19	37	(	(	PUNCT
ajbmeb-1194	19	38	abunassar	abunassar	PROPN
ajbmeb-1194	19	39	and	and	CCONJ
ajbmeb-1194	19	40	rutherford	rutherford	PROPN
ajbmeb-1194	19	41	,	,	PUNCT
ajbmeb-1194	19	42	1996	1996	NUM
ajbmeb-1194	19	43	;	;	PUNCT
ajbmeb-1194	19	44	alrazeen	alrazeen	NOUN
ajbmeb-1194	19	45	and	and	CCONJ
ajbmeb-1194	19	46	karbhari	karbhari	ADJ
ajbmeb-1194	19	47	,	,	PUNCT
ajbmeb-1194	19	48	2004	2004	NUM
ajbmeb-1194	19	49	;	;	PUNCT
ajbmeb-1194	19	50	abdallah	abdallah	PROPN
ajbmeb-1194	19	51	,	,	PUNCT
ajbmeb-1194	19	52	2014	2014	NUM
ajbmeb-1194	19	53	)	)	PUNCT
ajbmeb-1194	19	54	material	material	NOUN
ajbmeb-1194	19	55	information	information	NOUN
ajbmeb-1194	19	56	useful	useful	ADJ
ajbmeb-1194	19	57	in	in	ADP
ajbmeb-1194	19	58	decision	decision	NOUN
ajbmeb-1194	19	59	-	-	PUNCT
ajbmeb-1194	19	60	making	make	VERB
ajbmeb-1194	19	61	processes	process	NOUN
ajbmeb-1194	19	62	(	(	PUNCT
ajbmeb-1194	19	63	harahap	harahap	ADJ
ajbmeb-1194	19	64	,	,	PUNCT
ajbmeb-1194	19	65	2003	2003	NUM
ajbmeb-1194	19	66	)	)	PUNCT
ajbmeb-1194	19	67	.	.	PUNCT
ajbmeb-1194	20	1	despite	despite	SCONJ
ajbmeb-1194	20	2	the	the	DET
ajbmeb-1194	20	3	aforementioned	aforementioned	ADJ
ajbmeb-1194	20	4	fact	fact	NOUN
ajbmeb-1194	20	5	,	,	PUNCT
ajbmeb-1194	20	6	firms	firm	NOUN
ajbmeb-1194	20	7	are	be	AUX
ajbmeb-1194	20	8	consistently	consistently	ADV
ajbmeb-1194	20	9	either	either	CCONJ
ajbmeb-1194	20	10	folding	fold	VERB
ajbmeb-1194	20	11	up	up	ADP
ajbmeb-1194	20	12	,	,	PUNCT
ajbmeb-1194	20	13	declaring	declare	VERB
ajbmeb-1194	20	14	themselves	themselves	PRON
ajbmeb-1194	20	15	bankrupt	bankrupt	ADJ
ajbmeb-1194	20	16	or	or	CCONJ
ajbmeb-1194	20	17	losing	lose	VERB
ajbmeb-1194	20	18	their	their	PRON
ajbmeb-1194	20	19	value	value	NOUN
ajbmeb-1194	20	20	due	due	ADP
ajbmeb-1194	20	21	to	to	PART
ajbmeb-1194	20	22	fall	fall	VERB
ajbmeb-1194	20	23	in	in	ADP
ajbmeb-1194	20	24	their	their	PRON
ajbmeb-1194	20	25	share	share	NOUN
ajbmeb-1194	20	26	prices	price	NOUN
ajbmeb-1194	20	27	caused	cause	VERB
ajbmeb-1194	20	28	by	by	ADP
ajbmeb-1194	20	29	a	a	DET
ajbmeb-1194	20	30	reduction	reduction	NOUN
ajbmeb-1194	20	31	in	in	ADP
ajbmeb-1194	20	32	the	the	DET
ajbmeb-1194	20	33	number	number	NOUN
ajbmeb-1194	20	34	shareholders	shareholder	NOUN
ajbmeb-1194	20	35	.	.	PUNCT
ajbmeb-1194	21	1	so	so	ADV
ajbmeb-1194	21	2	the	the	DET
ajbmeb-1194	21	3	question	question	NOUN
ajbmeb-1194	21	4	still	still	ADV
ajbmeb-1194	21	5	remains	remain	VERB
ajbmeb-1194	21	6	,	,	PUNCT
ajbmeb-1194	21	7	apart	apart	ADV
ajbmeb-1194	21	8	from	from	ADP
ajbmeb-1194	21	9	the	the	DET
ajbmeb-1194	21	10	mandated	mandate	VERB
ajbmeb-1194	21	11	information	information	NOUN
ajbmeb-1194	21	12	requirements	requirement	NOUN
ajbmeb-1194	21	13	by	by	ADP
ajbmeb-1194	21	14	the	the	DET
ajbmeb-1194	21	15	law	law	NOUN
ajbmeb-1194	21	16	,	,	PUNCT
ajbmeb-1194	21	17	are	be	AUX
ajbmeb-1194	21	18	there	there	PRON
ajbmeb-1194	21	19	other	other	ADJ
ajbmeb-1194	21	20	information	information	NOUN
ajbmeb-1194	21	21	that	that	PRON
ajbmeb-1194	21	22	the	the	DET
ajbmeb-1194	21	23	users	user	NOUN
ajbmeb-1194	21	24	of	of	ADP
ajbmeb-1194	21	25	these	these	DET
ajbmeb-1194	21	26	annual	annual	ADJ
ajbmeb-1194	21	27	reports	report	NOUN
ajbmeb-1194	21	28	seek	seek	VERB
ajbmeb-1194	21	29	that	that	PRON
ajbmeb-1194	21	30	determines	determine	VERB
ajbmeb-1194	21	31	their	their	PRON
ajbmeb-1194	21	32	future	future	ADJ
ajbmeb-1194	21	33	participation	participation	NOUN
ajbmeb-1194	21	34	in	in	ADP
ajbmeb-1194	21	35	these	these	DET
ajbmeb-1194	21	36	firms	firm	NOUN
ajbmeb-1194	21	37	?	?	PUNCT
ajbmeb-1194	22	1	are	be	AUX
ajbmeb-1194	22	2	there	there	PRON
ajbmeb-1194	22	3	decisions	decision	NOUN
ajbmeb-1194	22	4	that	that	SCONJ
ajbmeb-1194	22	5	these	these	DET
ajbmeb-1194	22	6	firms	firm	NOUN
ajbmeb-1194	22	7	need	need	VERB
ajbmeb-1194	22	8	take	take	VERB
ajbmeb-1194	22	9	to	to	PART
ajbmeb-1194	22	10	boost	boost	VERB
ajbmeb-1194	22	11	their	their	PRON
ajbmeb-1194	22	12	value	value	NOUN
ajbmeb-1194	22	13	?	?	PUNCT
ajbmeb-1194	23	1	although	although	SCONJ
ajbmeb-1194	23	2	numerous	numerous	ADJ
ajbmeb-1194	23	3	academic	academic	ADJ
ajbmeb-1194	23	4	research	research	NOUN
ajbmeb-1194	23	5	have	have	AUX
ajbmeb-1194	23	6	been	be	AUX
ajbmeb-1194	23	7	conducted	conduct	VERB
ajbmeb-1194	23	8	on	on	ADP
ajbmeb-1194	23	9	voluntary	voluntary	ADJ
ajbmeb-1194	23	10	disclosure	disclosure	NOUN
ajbmeb-1194	23	11	practices	practice	NOUN
ajbmeb-1194	23	12	and	and	CCONJ
ajbmeb-1194	23	13	its	its	PRON
ajbmeb-1194	23	14	relationship	relationship	NOUN
ajbmeb-1194	23	15	with	with	ADP
ajbmeb-1194	23	16	firm	firm	ADJ
ajbmeb-1194	23	17	value	value	NOUN
ajbmeb-1194	23	18	and	and	CCONJ
ajbmeb-1194	23	19	characteristics	characteristic	NOUN
ajbmeb-1194	23	20	of	of	ADP
ajbmeb-1194	23	21	firms	firm	NOUN
ajbmeb-1194	23	22	,	,	PUNCT
ajbmeb-1194	23	23	yet	yet	CCONJ
ajbmeb-1194	23	24	many	many	ADJ
ajbmeb-1194	23	25	of	of	ADP
ajbmeb-1194	23	26	these	these	PRON
ajbmeb-1194	23	27	were	be	AUX
ajbmeb-1194	23	28	carried	carry	VERB
ajbmeb-1194	23	29	out	out	ADP
ajbmeb-1194	23	30	in	in	ADP
ajbmeb-1194	23	31	developed	developed	ADJ
ajbmeb-1194	23	32	countries	country	NOUN
ajbmeb-1194	23	33	.	.	PUNCT
ajbmeb-1194	24	1	the	the	DET
ajbmeb-1194	24	2	few	few	ADJ
ajbmeb-1194	24	3	conducted	conduct	VERB
ajbmeb-1194	24	4	in	in	ADP
ajbmeb-1194	24	5	third	third	ADJ
ajbmeb-1194	24	6	world	world	NOUN
ajbmeb-1194	24	7	countries	country	NOUN
ajbmeb-1194	24	8	such	such	ADJ
ajbmeb-1194	24	9	as	as	ADP
ajbmeb-1194	24	10	nigeria	nigeria	PROPN
ajbmeb-1194	24	11	have	have	AUX
ajbmeb-1194	24	12	not	not	PART
ajbmeb-1194	24	13	considered	consider	VERB
ajbmeb-1194	24	14	voluntary	voluntary	ADJ
ajbmeb-1194	24	15	disclosure	disclosure	NOUN
ajbmeb-1194	24	16	on	on	ADP
ajbmeb-1194	24	17	firm	firm	ADJ
ajbmeb-1194	24	18	value	value	NOUN
ajbmeb-1194	24	19	of	of	ADP
ajbmeb-1194	24	20	conglomerates	conglomerate	NOUN
ajbmeb-1194	24	21	especially	especially	ADV
ajbmeb-1194	24	22	in	in	ADP
ajbmeb-1194	24	23	the	the	DET
ajbmeb-1194	24	24	post	post	ADJ
ajbmeb-1194	24	25	-	-	ADJ
ajbmeb-1194	24	26	ifrs	ifrs	ADJ
ajbmeb-1194	24	27	implementation	implementation	NOUN
ajbmeb-1194	24	28	period	period	NOUN
ajbmeb-1194	24	29	using	use	VERB
ajbmeb-1194	24	30	only	only	ADJ
ajbmeb-1194	24	31	financial	financial	ADJ
ajbmeb-1194	24	32	performance	performance	NOUN
ajbmeb-1194	24	33	alone	alone	ADV
ajbmeb-1194	24	34	is	be	AUX
ajbmeb-1194	24	35	not	not	PART
ajbmeb-1194	24	36	healthy	healthy	ADJ
ajbmeb-1194	24	37	as	as	SCONJ
ajbmeb-1194	24	38	financial	financial	ADJ
ajbmeb-1194	24	39	performance	performance	NOUN
ajbmeb-1194	24	40	uses	use	VERB
ajbmeb-1194	24	41	accounting	accounting	NOUN
ajbmeb-1194	24	42	based	base	VERB
ajbmeb-1194	24	43	approach	approach	NOUN
ajbmeb-1194	24	44	which	which	PRON
ajbmeb-1194	24	45	in	in	ADP
ajbmeb-1194	24	46	itself	itself	PRON
ajbmeb-1194	24	47	is	be	AUX
ajbmeb-1194	24	48	a	a	DET
ajbmeb-1194	24	49	backward	backward	ADV
ajbmeb-1194	24	50	-	-	PUNCT
ajbmeb-1194	24	51	looking	look	VERB
ajbmeb-1194	24	52	approach	approach	NOUN
ajbmeb-1194	24	53	.	.	PUNCT
ajbmeb-1194	25	1	it	it	PRON
ajbmeb-1194	25	2	is	be	AUX
ajbmeb-1194	25	3	therefore	therefore	ADV
ajbmeb-1194	25	4	necessary	necessary	ADJ
ajbmeb-1194	25	5	to	to	PART
ajbmeb-1194	25	6	utilize	utilize	VERB
ajbmeb-1194	25	7	a	a	DET
ajbmeb-1194	25	8	forwardlooking	forwardlooking	ADJ
ajbmeb-1194	25	9	approach	approach	NOUN
ajbmeb-1194	25	10	to	to	PART
ajbmeb-1194	25	11	ensure	ensure	VERB
ajbmeb-1194	25	12	that	that	SCONJ
ajbmeb-1194	25	13	the	the	DET
ajbmeb-1194	25	14	going	go	VERB
ajbmeb-1194	25	15	concern	concern	NOUN
ajbmeb-1194	25	16	concept	concept	NOUN
ajbmeb-1194	25	17	is	be	AUX
ajbmeb-1194	25	18	not	not	PART
ajbmeb-1194	25	19	neglected	neglect	VERB
ajbmeb-1194	25	20	and	and	CCONJ
ajbmeb-1194	25	21	the	the	DET
ajbmeb-1194	25	22	past	past	ADJ
ajbmeb-1194	25	23	performance	performance	NOUN
ajbmeb-1194	25	24	and	and	CCONJ
ajbmeb-1194	25	25	future	future	ADJ
ajbmeb-1194	25	26	outcomes	outcome	NOUN
ajbmeb-1194	25	27	can	can	AUX
ajbmeb-1194	25	28	both	both	PRON
ajbmeb-1194	25	29	be	be	AUX
ajbmeb-1194	25	30	synergized	synergize	VERB
ajbmeb-1194	25	31	to	to	PART
ajbmeb-1194	25	32	help	help	VERB
ajbmeb-1194	25	33	the	the	DET
ajbmeb-1194	25	34	firm	firm	NOUN
ajbmeb-1194	25	35	in	in	ADP
ajbmeb-1194	25	36	determining	determine	VERB
ajbmeb-1194	25	37	its	its	PRON
ajbmeb-1194	25	38	value	value	NOUN
ajbmeb-1194	25	39	.	.	PUNCT
ajbmeb-1194	26	1	a	a	DET
ajbmeb-1194	26	2	conglomerate	conglomerate	NOUN
ajbmeb-1194	26	3	is	be	AUX
ajbmeb-1194	26	4	the	the	DET
ajbmeb-1194	26	5	combination	combination	NOUN
ajbmeb-1194	26	6	of	of	ADP
ajbmeb-1194	26	7	two	two	NUM
ajbmeb-1194	26	8	or	or	CCONJ
ajbmeb-1194	26	9	more	more	ADJ
ajbmeb-1194	26	10	corporations	corporation	NOUN
ajbmeb-1194	26	11	engaged	engage	VERB
ajbmeb-1194	26	12	in	in	ADP
ajbmeb-1194	26	13	entirely	entirely	ADV
ajbmeb-1194	26	14	different	different	ADJ
ajbmeb-1194	26	15	businesses	business	NOUN
ajbmeb-1194	26	16	that	that	PRON
ajbmeb-1194	26	17	fall	fall	VERB
ajbmeb-1194	26	18	under	under	ADP
ajbmeb-1194	26	19	one	one	NUM
ajbmeb-1194	26	20	corporate	corporate	ADJ
ajbmeb-1194	26	21	group	group	NOUN
ajbmeb-1194	26	22	,	,	PUNCT
ajbmeb-1194	26	23	usually	usually	ADV
ajbmeb-1194	26	24	involving	involve	VERB
ajbmeb-1194	26	25	a	a	DET
ajbmeb-1194	26	26	parent	parent	NOUN
ajbmeb-1194	26	27	company	company	NOUN
ajbmeb-1194	26	28	and	and	CCONJ
ajbmeb-1194	26	29	many	many	ADJ
ajbmeb-1194	26	30	subsidiaries	subsidiary	NOUN
ajbmeb-1194	26	31	.	.	PUNCT
ajbmeb-1194	27	1	according	accord	VERB
ajbmeb-1194	27	2	to	to	ADP
ajbmeb-1194	27	3	a	a	DET
ajbmeb-1194	27	4	report	report	NOUN
ajbmeb-1194	27	5	by	by	ADP
ajbmeb-1194	27	6	(	(	PUNCT
ajbmeb-1194	27	7	egwuatu	egwuatu	PROPN
ajbmeb-1194	27	8	,	,	PUNCT
ajbmeb-1194	27	9	2016	2016	NUM
ajbmeb-1194	27	10	)	)	PUNCT
ajbmeb-1194	27	11	,	,	PUNCT
ajbmeb-1194	27	12	the	the	DET
ajbmeb-1194	27	13	banking	banking	NOUN
ajbmeb-1194	27	14	and	and	CCONJ
ajbmeb-1194	27	15	conglomerates	conglomerate	VERB
ajbmeb-1194	27	16	sub	sub	NOUN
ajbmeb-1194	27	17	-	-	NOUN
ajbmeb-1194	27	18	sectors	sector	NOUN
ajbmeb-1194	27	19	in	in	ADP
ajbmeb-1194	27	20	september	september	PROPN
ajbmeb-1194	27	21	2016	2016	NUM
ajbmeb-1194	27	22	boosted	boost	VERB
ajbmeb-1194	27	23	turnover	turnover	NOUN
ajbmeb-1194	27	24	by	by	ADP
ajbmeb-1194	27	25	85.83	85.83	NUM
ajbmeb-1194	27	26	%	%	NOUN
ajbmeb-1194	27	27	.	.	PUNCT
ajbmeb-1194	28	1	considering	consider	VERB
ajbmeb-1194	28	2	the	the	DET
ajbmeb-1194	28	3	fact	fact	NOUN
ajbmeb-1194	28	4	conglomerates	conglomerate	NOUN
ajbmeb-1194	28	5	include	include	VERB
ajbmeb-1194	28	6	companies	company	NOUN
ajbmeb-1194	28	7	that	that	PRON
ajbmeb-1194	28	8	cut	cut	VERB
ajbmeb-1194	28	9	across	across	ADP
ajbmeb-1194	28	10	several	several	ADJ
ajbmeb-1194	28	11	sectors	sector	NOUN
ajbmeb-1194	28	12	,	,	PUNCT
ajbmeb-1194	28	13	it	it	PRON
ajbmeb-1194	28	14	is	be	AUX
ajbmeb-1194	28	15	paramount	paramount	ADJ
ajbmeb-1194	28	16	that	that	SCONJ
ajbmeb-1194	28	17	their	their	PRON
ajbmeb-1194	28	18	disclosures	disclosure	NOUN
ajbmeb-1194	28	19	and	and	CCONJ
ajbmeb-1194	28	20	their	their	PRON
ajbmeb-1194	28	21	effects	effect	NOUN
ajbmeb-1194	28	22	on	on	ADP
ajbmeb-1194	28	23	firm	firm	ADJ
ajbmeb-1194	28	24	value	value	NOUN
ajbmeb-1194	28	25	are	be	AUX
ajbmeb-1194	28	26	critically	critically	ADV
ajbmeb-1194	28	27	looked	look	VERB
ajbmeb-1194	28	28	into	into	ADP
ajbmeb-1194	28	29	.	.	PUNCT
ajbmeb-1194	29	1	american	american	PROPN
ajbmeb-1194	29	2	journal	journal	PROPN
ajbmeb-1194	29	3	of	of	ADP
ajbmeb-1194	29	4	business	business	NOUN
ajbmeb-1194	29	5	management	management	NOUN
ajbmeb-1194	29	6	,	,	PUNCT
ajbmeb-1194	29	7	economics	economic	NOUN
ajbmeb-1194	29	8	and	and	CCONJ
ajbmeb-1194	29	9	banking	banking	NOUN
ajbmeb-1194	29	10	volume	volume	NOUN
ajbmeb-1194	29	11	16	16	NUM
ajbmeb-1194	29	12	sep	sep	PROPN
ajbmeb-1194	29	13	,	,	PUNCT
ajbmeb-1194	29	14	2023	2023	NUM
ajbmeb-1194	29	15	p	p	NOUN
ajbmeb-1194	29	16	a	a	DET
ajbmeb-1194	29	17	g	g	NOUN
ajbmeb-1194	29	18	e	e	NOUN
ajbmeb-1194	30	1	|	|	ADV
ajbmeb-1194	30	2	42	42	NUM
ajbmeb-1194	30	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	30	4	research	research	NOUN
ajbmeb-1194	30	5	hypothesis	hypothesis	NOUN
ajbmeb-1194	30	6	h01	h01	NOUN
ajbmeb-1194	30	7	:	:	PUNCT
ajbmeb-1194	30	8	there	there	PRON
ajbmeb-1194	30	9	is	be	VERB
ajbmeb-1194	30	10	no	no	DET
ajbmeb-1194	30	11	significant	significant	ADJ
ajbmeb-1194	30	12	relationship	relationship	NOUN
ajbmeb-1194	30	13	between	between	ADP
ajbmeb-1194	30	14	accounting	accounting	NOUN
ajbmeb-1194	30	15	policies	policy	NOUN
ajbmeb-1194	30	16	and	and	CCONJ
ajbmeb-1194	30	17	tobinq	tobinq	NOUN
ajbmeb-1194	30	18	of	of	ADP
ajbmeb-1194	30	19	conglomerates	conglomerate	NOUN
ajbmeb-1194	30	20	in	in	ADP
ajbmeb-1194	30	21	nigeria	nigeria	PROPN
ajbmeb-1194	30	22	.	.	PUNCT
ajbmeb-1194	31	1	h02	h02	PROPN
ajbmeb-1194	31	2	:	:	PUNCT
ajbmeb-1194	31	3	there	there	PRON
ajbmeb-1194	31	4	is	be	VERB
ajbmeb-1194	31	5	no	no	DET
ajbmeb-1194	31	6	significant	significant	ADJ
ajbmeb-1194	31	7	relationship	relationship	NOUN
ajbmeb-1194	31	8	between	between	ADP
ajbmeb-1194	31	9	information	information	NOUN
ajbmeb-1194	31	10	on	on	ADP
ajbmeb-1194	31	11	governance	governance	NOUN
ajbmeb-1194	31	12	and	and	CCONJ
ajbmeb-1194	31	13	tobinq	tobinq	NOUN
ajbmeb-1194	31	14	of	of	ADP
ajbmeb-1194	31	15	conglomerates	conglomerate	NOUN
ajbmeb-1194	31	16	in	in	ADP
ajbmeb-1194	31	17	nigeria	nigeria	PROPN
ajbmeb-1194	31	18	.	.	PUNCT
ajbmeb-1194	32	1	theoretical	theoretical	ADJ
ajbmeb-1194	32	2	framework	framework	NOUN
ajbmeb-1194	32	3	an	an	DET
ajbmeb-1194	32	4	adequate	adequate	ADJ
ajbmeb-1194	32	5	number	number	NOUN
ajbmeb-1194	32	6	of	of	ADP
ajbmeb-1194	32	7	theories	theory	NOUN
ajbmeb-1194	32	8	exist	exist	VERB
ajbmeb-1194	32	9	that	that	PRON
ajbmeb-1194	32	10	provide	provide	VERB
ajbmeb-1194	32	11	reasons	reason	NOUN
ajbmeb-1194	32	12	why	why	SCONJ
ajbmeb-1194	32	13	companies	company	NOUN
ajbmeb-1194	32	14	through	through	ADP
ajbmeb-1194	32	15	their	their	PRON
ajbmeb-1194	32	16	management	management	NOUN
ajbmeb-1194	32	17	would	would	AUX
ajbmeb-1194	32	18	embark	embark	VERB
ajbmeb-1194	32	19	on	on	ADP
ajbmeb-1194	32	20	voluntary	voluntary	ADJ
ajbmeb-1194	32	21	disclosure	disclosure	NOUN
ajbmeb-1194	32	22	practices	practice	NOUN
ajbmeb-1194	32	23	.	.	PUNCT
ajbmeb-1194	33	1	i.	i.	PROPN
ajbmeb-1194	33	2	agency	agency	PROPN
ajbmeb-1194	33	3	theory	theory	NOUN
ajbmeb-1194	33	4	:	:	PUNCT
ajbmeb-1194	33	5	this	this	DET
ajbmeb-1194	33	6	theory	theory	NOUN
ajbmeb-1194	33	7	happens	happen	VERB
ajbmeb-1194	33	8	to	to	PART
ajbmeb-1194	33	9	be	be	AUX
ajbmeb-1194	33	10	a	a	DET
ajbmeb-1194	33	11	standout	standout	NOUN
ajbmeb-1194	33	12	amongst	amongst	ADP
ajbmeb-1194	33	13	the	the	DET
ajbmeb-1194	33	14	most	most	ADV
ajbmeb-1194	33	15	common	common	ADJ
ajbmeb-1194	33	16	theories	theory	NOUN
ajbmeb-1194	33	17	used	use	VERB
ajbmeb-1194	33	18	to	to	PART
ajbmeb-1194	33	19	clarify	clarify	VERB
ajbmeb-1194	33	20	management	management	NOUN
ajbmeb-1194	33	21	behaviour	behaviour	NOUN
ajbmeb-1194	33	22	and	and	CCONJ
ajbmeb-1194	33	23	voluntary	voluntary	ADJ
ajbmeb-1194	33	24	disclosure	disclosure	NOUN
ajbmeb-1194	33	25	.	.	PUNCT
ajbmeb-1194	34	1	this	this	DET
ajbmeb-1194	34	2	theory	theory	NOUN
ajbmeb-1194	34	3	gained	gain	VERB
ajbmeb-1194	34	4	prominence	prominence	NOUN
ajbmeb-1194	34	5	in	in	ADP
ajbmeb-1194	34	6	1976	1976	NUM
ajbmeb-1194	34	7	.	.	PUNCT
ajbmeb-1194	35	1	in	in	ADP
ajbmeb-1194	35	2	this	this	DET
ajbmeb-1194	35	3	theory	theory	NOUN
ajbmeb-1194	35	4	,	,	PUNCT
ajbmeb-1194	35	5	the	the	DET
ajbmeb-1194	35	6	firm	firm	NOUN
ajbmeb-1194	35	7	’s	’s	PART
ajbmeb-1194	35	8	management	management	NOUN
ajbmeb-1194	35	9	is	be	AUX
ajbmeb-1194	35	10	called	call	VERB
ajbmeb-1194	35	11	to	to	ADP
ajbmeb-1194	35	12	as	as	ADP
ajbmeb-1194	35	13	the	the	DET
ajbmeb-1194	35	14	‘	'	PUNCT
ajbmeb-1194	35	15	agent	agent	NOUN
ajbmeb-1194	35	16	’	'	PUNCT
ajbmeb-1194	35	17	while	while	SCONJ
ajbmeb-1194	35	18	the	the	DET
ajbmeb-1194	35	19	investors	investor	NOUN
ajbmeb-1194	35	20	are	be	AUX
ajbmeb-1194	35	21	called	call	VERB
ajbmeb-1194	35	22	the	the	DET
ajbmeb-1194	35	23	‘	'	PUNCT
ajbmeb-1194	35	24	principal	principal	NOUN
ajbmeb-1194	35	25	’	'	PUNCT
ajbmeb-1194	35	26	.	.	PUNCT
ajbmeb-1194	36	1	jensen	jensen	PROPN
ajbmeb-1194	36	2	and	and	CCONJ
ajbmeb-1194	36	3	meckling	meckling	NOUN
ajbmeb-1194	36	4	(	(	PUNCT
ajbmeb-1194	36	5	1976	1976	NUM
ajbmeb-1194	36	6	)	)	PUNCT
ajbmeb-1194	36	7	define	define	VERB
ajbmeb-1194	36	8	an	an	DET
ajbmeb-1194	36	9	agency	agency	NOUN
ajbmeb-1194	36	10	relationship	relationship	NOUN
ajbmeb-1194	36	11	as	as	ADP
ajbmeb-1194	36	12	a	a	DET
ajbmeb-1194	36	13	contractual	contractual	ADJ
ajbmeb-1194	36	14	agreement	agreement	NOUN
ajbmeb-1194	36	15	where	where	SCONJ
ajbmeb-1194	36	16	a	a	DET
ajbmeb-1194	36	17	person(s	person(s	NOUN
ajbmeb-1194	36	18	)	)	PUNCT
ajbmeb-1194	36	19	(	(	PUNCT
ajbmeb-1194	36	20	that	that	PRON
ajbmeb-1194	36	21	is	be	AUX
ajbmeb-1194	36	22	the	the	DET
ajbmeb-1194	36	23	principal	principal	NOUN
ajbmeb-1194	36	24	)	)	PUNCT
ajbmeb-1194	36	25	employ/	employ/	NOUN
ajbmeb-1194	36	26	engage	engage	VERB
ajbmeb-1194	36	27	another	another	DET
ajbmeb-1194	36	28	person	person	NOUN
ajbmeb-1194	36	29	(	(	PUNCT
ajbmeb-1194	36	30	agent	agent	NOUN
ajbmeb-1194	36	31	)	)	PUNCT
ajbmeb-1194	36	32	by	by	ADP
ajbmeb-1194	36	33	delegating	delegate	VERB
ajbmeb-1194	36	34	authority	authority	NOUN
ajbmeb-1194	36	35	for	for	ADP
ajbmeb-1194	36	36	decision	decision	NOUN
ajbmeb-1194	36	37	making	make	VERB
ajbmeb-1194	36	38	to	to	ADP
ajbmeb-1194	36	39	the	the	DET
ajbmeb-1194	36	40	agent	agent	NOUN
ajbmeb-1194	36	41	whose	whose	DET
ajbmeb-1194	36	42	major	major	ADJ
ajbmeb-1194	36	43	responsibility	responsibility	NOUN
ajbmeb-1194	36	44	is	be	AUX
ajbmeb-1194	36	45	to	to	PART
ajbmeb-1194	36	46	carry	carry	VERB
ajbmeb-1194	36	47	out	out	ADP
ajbmeb-1194	36	48	some	some	DET
ajbmeb-1194	36	49	service(s	service(s	NOUN
ajbmeb-1194	36	50	)	)	PUNCT
ajbmeb-1194	36	51	on	on	ADP
ajbmeb-1194	36	52	behalf	behalf	NOUN
ajbmeb-1194	36	53	of	of	ADP
ajbmeb-1194	36	54	the	the	DET
ajbmeb-1194	36	55	principal(s	principal(s	NOUN
ajbmeb-1194	36	56	)	)	PUNCT
ajbmeb-1194	36	57	.	.	PUNCT
ajbmeb-1194	37	1	this	this	PRON
ajbmeb-1194	37	2	means	mean	VERB
ajbmeb-1194	37	3	that	that	SCONJ
ajbmeb-1194	37	4	both	both	DET
ajbmeb-1194	37	5	parties	party	NOUN
ajbmeb-1194	37	6	enter	enter	VERB
ajbmeb-1194	37	7	this	this	DET
ajbmeb-1194	37	8	agreement	agreement	NOUN
ajbmeb-1194	37	9	based	base	VERB
ajbmeb-1194	37	10	on	on	ADP
ajbmeb-1194	37	11	different	different	ADJ
ajbmeb-1194	37	12	personal	personal	ADJ
ajbmeb-1194	37	13	interests	interest	NOUN
ajbmeb-1194	37	14	.	.	PUNCT
ajbmeb-1194	38	1	this	this	DET
ajbmeb-1194	38	2	theory	theory	NOUN
ajbmeb-1194	38	3	postulates	postulate	VERB
ajbmeb-1194	38	4	that	that	SCONJ
ajbmeb-1194	38	5	the	the	DET
ajbmeb-1194	38	6	major	major	ADJ
ajbmeb-1194	38	7	cause	cause	NOUN
ajbmeb-1194	38	8	of	of	ADP
ajbmeb-1194	38	9	information	information	NOUN
ajbmeb-1194	38	10	asymmetry	asymmetry	NOUN
ajbmeb-1194	38	11	is	be	AUX
ajbmeb-1194	38	12	the	the	DET
ajbmeb-1194	38	13	consistent	consistent	ADJ
ajbmeb-1194	38	14	existence	existence	NOUN
ajbmeb-1194	38	15	of	of	ADP
ajbmeb-1194	38	16	conflicting	conflict	VERB
ajbmeb-1194	38	17	interests	interest	NOUN
ajbmeb-1194	38	18	between	between	ADP
ajbmeb-1194	38	19	these	these	DET
ajbmeb-1194	38	20	two	two	NUM
ajbmeb-1194	38	21	parties	party	NOUN
ajbmeb-1194	38	22	.	.	PUNCT
ajbmeb-1194	39	1	this	this	PRON
ajbmeb-1194	39	2	in	in	ADP
ajbmeb-1194	39	3	turn	turn	NOUN
ajbmeb-1194	39	4	gives	give	VERB
ajbmeb-1194	39	5	rise	rise	NOUN
ajbmeb-1194	39	6	to	to	ADP
ajbmeb-1194	39	7	agency	agency	NOUN
ajbmeb-1194	39	8	costs	cost	NOUN
ajbmeb-1194	39	9	(	(	PUNCT
ajbmeb-1194	39	10	watts	watts	PROPN
ajbmeb-1194	39	11	and	and	CCONJ
ajbmeb-1194	39	12	zimmerman	zimmerman	PROPN
ajbmeb-1194	39	13	,	,	PUNCT
ajbmeb-1194	39	14	1979	1979	NUM
ajbmeb-1194	39	15	)	)	PUNCT
ajbmeb-1194	39	16	.	.	PUNCT
ajbmeb-1194	40	1	information	information	NOUN
ajbmeb-1194	40	2	asymmetry	asymmetry	NOUN
ajbmeb-1194	40	3	occurs	occur	VERB
ajbmeb-1194	40	4	when	when	SCONJ
ajbmeb-1194	40	5	the	the	DET
ajbmeb-1194	40	6	agent	agent	NOUN
ajbmeb-1194	40	7	due	due	ADP
ajbmeb-1194	40	8	to	to	ADP
ajbmeb-1194	40	9	familiarity	familiarity	NOUN
ajbmeb-1194	40	10	with	with	ADP
ajbmeb-1194	40	11	the	the	DET
ajbmeb-1194	40	12	operations	operation	NOUN
ajbmeb-1194	40	13	in	in	ADP
ajbmeb-1194	40	14	the	the	DET
ajbmeb-1194	40	15	company	company	NOUN
ajbmeb-1194	40	16	has	have	VERB
ajbmeb-1194	40	17	more	more	ADJ
ajbmeb-1194	40	18	information	information	NOUN
ajbmeb-1194	40	19	about	about	ADP
ajbmeb-1194	40	20	the	the	DET
ajbmeb-1194	40	21	true	true	ADJ
ajbmeb-1194	40	22	state	state	NOUN
ajbmeb-1194	40	23	of	of	ADP
ajbmeb-1194	40	24	the	the	DET
ajbmeb-1194	40	25	company	company	NOUN
ajbmeb-1194	40	26	than	than	ADP
ajbmeb-1194	40	27	the	the	DET
ajbmeb-1194	40	28	principal	principal	NOUN
ajbmeb-1194	40	29	.	.	PUNCT
ajbmeb-1194	41	1	agency	agency	NOUN
ajbmeb-1194	41	2	theory	theory	NOUN
ajbmeb-1194	41	3	seeks	seek	VERB
ajbmeb-1194	41	4	to	to	PART
ajbmeb-1194	41	5	explain	explain	VERB
ajbmeb-1194	41	6	and	and	CCONJ
ajbmeb-1194	41	7	provide	provide	VERB
ajbmeb-1194	41	8	solutions	solution	NOUN
ajbmeb-1194	41	9	to	to	ADP
ajbmeb-1194	41	10	the	the	DET
ajbmeb-1194	41	11	conflicting	conflict	VERB
ajbmeb-1194	41	12	interests	interest	NOUN
ajbmeb-1194	41	13	that	that	PRON
ajbmeb-1194	41	14	exist	exist	VERB
ajbmeb-1194	41	15	between	between	ADP
ajbmeb-1194	41	16	the	the	DET
ajbmeb-1194	41	17	principal	principal	NOUN
ajbmeb-1194	41	18	(	(	PUNCT
ajbmeb-1194	41	19	shareholders	shareholder	NOUN
ajbmeb-1194	41	20	)	)	PUNCT
ajbmeb-1194	41	21	and	and	CCONJ
ajbmeb-1194	41	22	the	the	DET
ajbmeb-1194	41	23	agent	agent	NOUN
ajbmeb-1194	41	24	(	(	PUNCT
ajbmeb-1194	41	25	management	management	NOUN
ajbmeb-1194	41	26	)	)	PUNCT
ajbmeb-1194	41	27	as	as	SCONJ
ajbmeb-1194	41	28	they	they	PRON
ajbmeb-1194	41	29	seek	seek	VERB
ajbmeb-1194	41	30	to	to	PART
ajbmeb-1194	41	31	protect	protect	VERB
ajbmeb-1194	41	32	their	their	PRON
ajbmeb-1194	41	33	own	own	ADJ
ajbmeb-1194	41	34	personal	personal	ADJ
ajbmeb-1194	41	35	interest	interest	NOUN
ajbmeb-1194	41	36	.	.	PUNCT
ajbmeb-1194	42	1	ii	ii	PROPN
ajbmeb-1194	42	2	.	.	PUNCT
ajbmeb-1194	42	3	capital	capital	PROPN
ajbmeb-1194	42	4	need	need	VERB
ajbmeb-1194	42	5	theory	theory	NOUN
ajbmeb-1194	42	6	:	:	PUNCT
ajbmeb-1194	42	7	is	be	AUX
ajbmeb-1194	42	8	a	a	DET
ajbmeb-1194	42	9	theory	theory	NOUN
ajbmeb-1194	42	10	that	that	PRON
ajbmeb-1194	42	11	postulates	postulate	VERB
ajbmeb-1194	42	12	that	that	SCONJ
ajbmeb-1194	42	13	the	the	DET
ajbmeb-1194	42	14	major	major	ADJ
ajbmeb-1194	42	15	reason	reason	NOUN
ajbmeb-1194	42	16	why	why	SCONJ
ajbmeb-1194	42	17	managers	manager	NOUN
ajbmeb-1194	42	18	disclose	disclose	VERB
ajbmeb-1194	42	19	information	information	NOUN
ajbmeb-1194	42	20	voluntarily	voluntarily	ADV
ajbmeb-1194	42	21	is	be	AUX
ajbmeb-1194	42	22	because	because	SCONJ
ajbmeb-1194	42	23	it	it	PRON
ajbmeb-1194	42	24	gives	give	VERB
ajbmeb-1194	42	25	them	they	PRON
ajbmeb-1194	42	26	the	the	DET
ajbmeb-1194	42	27	advantage	advantage	NOUN
ajbmeb-1194	42	28	of	of	ADP
ajbmeb-1194	42	29	raising	raise	VERB
ajbmeb-1194	42	30	investment	investment	NOUN
ajbmeb-1194	42	31	at	at	ADP
ajbmeb-1194	42	32	a	a	DET
ajbmeb-1194	42	33	lower	low	ADJ
ajbmeb-1194	42	34	capital	capital	NOUN
ajbmeb-1194	42	35	cost	cost	NOUN
ajbmeb-1194	42	36	from	from	ADP
ajbmeb-1194	42	37	both	both	CCONJ
ajbmeb-1194	42	38	old	old	ADJ
ajbmeb-1194	42	39	and	and	CCONJ
ajbmeb-1194	42	40	new	new	ADJ
ajbmeb-1194	42	41	investors	investor	NOUN
ajbmeb-1194	42	42	.	.	PUNCT
ajbmeb-1194	43	1	this	this	PRON
ajbmeb-1194	43	2	helps	help	VERB
ajbmeb-1194	43	3	companies	company	NOUN
ajbmeb-1194	43	4	to	to	PART
ajbmeb-1194	43	5	maintain	maintain	VERB
ajbmeb-1194	43	6	a	a	DET
ajbmeb-1194	43	7	healthy	healthy	ADJ
ajbmeb-1194	43	8	and	and	CCONJ
ajbmeb-1194	43	9	consistent	consistent	ADJ
ajbmeb-1194	43	10	demand	demand	NOUN
ajbmeb-1194	43	11	for	for	ADP
ajbmeb-1194	43	12	shares	share	NOUN
ajbmeb-1194	43	13	with	with	ADP
ajbmeb-1194	43	14	a	a	DET
ajbmeb-1194	43	15	liquid	liquid	ADJ
ajbmeb-1194	43	16	market	market	NOUN
ajbmeb-1194	43	17	as	as	ADV
ajbmeb-1194	43	18	far	far	ADV
ajbmeb-1194	43	19	as	as	SCONJ
ajbmeb-1194	43	20	these	these	DET
ajbmeb-1194	43	21	disclosures	disclosure	NOUN
ajbmeb-1194	43	22	are	be	AUX
ajbmeb-1194	43	23	done	do	VERB
ajbmeb-1194	43	24	continually	continually	ADV
ajbmeb-1194	43	25	(	(	PUNCT
ajbmeb-1194	43	26	craven	craven	NOUN
ajbmeb-1194	43	27	and	and	CCONJ
ajbmeb-1194	43	28	marston	marston	PROPN
ajbmeb-1194	43	29	,	,	PUNCT
ajbmeb-1194	43	30	1999	1999	NUM
ajbmeb-1194	43	31	)	)	PUNCT
ajbmeb-1194	43	32	.	.	PUNCT
ajbmeb-1194	44	1	meanwhile	meanwhile	ADV
ajbmeb-1194	44	2	,	,	PUNCT
ajbmeb-1194	44	3	cooke	cooke	PROPN
ajbmeb-1194	44	4	(	(	PUNCT
ajbmeb-1194	44	5	1989	1989	NUM
ajbmeb-1194	44	6	)	)	PUNCT
ajbmeb-1194	44	7	posits	posit	NOUN
ajbmeb-1194	44	8	that	that	SCONJ
ajbmeb-1194	44	9	the	the	PRON
ajbmeb-1194	44	10	greater	great	ADJ
ajbmeb-1194	44	11	the	the	DET
ajbmeb-1194	44	12	disclosed	disclose	VERB
ajbmeb-1194	44	13	additional	additional	ADJ
ajbmeb-1194	44	14	information	information	NOUN
ajbmeb-1194	44	15	,	,	PUNCT
ajbmeb-1194	44	16	the	the	PRON
ajbmeb-1194	44	17	higher	high	ADJ
ajbmeb-1194	44	18	the	the	DET
ajbmeb-1194	44	19	intrinsic	intrinsic	ADJ
ajbmeb-1194	44	20	value	value	NOUN
ajbmeb-1194	44	21	of	of	ADP
ajbmeb-1194	44	22	the	the	DET
ajbmeb-1194	44	23	firm	firm	NOUN
ajbmeb-1194	44	24	as	as	SCONJ
ajbmeb-1194	44	25	investors	investor	NOUN
ajbmeb-1194	44	26	uncertainty	uncertainty	NOUN
ajbmeb-1194	44	27	about	about	ADP
ajbmeb-1194	44	28	the	the	DET
ajbmeb-1194	44	29	firm	firm	NOUN
ajbmeb-1194	44	30	’s	’s	PART
ajbmeb-1194	44	31	future	future	ADJ
ajbmeb-1194	44	32	profits	profit	NOUN
ajbmeb-1194	44	33	is	be	AUX
ajbmeb-1194	44	34	reduced	reduce	VERB
ajbmeb-1194	44	35	and	and	CCONJ
ajbmeb-1194	44	36	investors	investor	NOUN
ajbmeb-1194	44	37	have	have	VERB
ajbmeb-1194	44	38	a	a	DET
ajbmeb-1194	44	39	reason	reason	NOUN
ajbmeb-1194	44	40	to	to	PART
ajbmeb-1194	44	41	reduce	reduce	VERB
ajbmeb-1194	44	42	the	the	DET
ajbmeb-1194	44	43	rate	rate	NOUN
ajbmeb-1194	44	44	of	of	ADP
ajbmeb-1194	44	45	return	return	NOUN
ajbmeb-1194	44	46	.	.	PUNCT
ajbmeb-1194	45	1	schuster	schuster	PROPN
ajbmeb-1194	45	2	and	and	CCONJ
ajbmeb-1194	45	3	o'connell	o'connell	PROPN
ajbmeb-1194	45	4	(	(	PUNCT
ajbmeb-1194	45	5	2006	2006	NUM
ajbmeb-1194	45	6	)	)	PUNCT
ajbmeb-1194	45	7	also	also	ADV
ajbmeb-1194	45	8	assert	assert	VERB
ajbmeb-1194	45	9	that	that	SCONJ
ajbmeb-1194	45	10	voluntary	voluntary	ADJ
ajbmeb-1194	45	11	disclosure	disclosure	NOUN
ajbmeb-1194	45	12	will	will	AUX
ajbmeb-1194	45	13	considerably	considerably	ADV
ajbmeb-1194	45	14	improve	improve	VERB
ajbmeb-1194	45	15	a	a	DET
ajbmeb-1194	45	16	company	company	NOUN
ajbmeb-1194	45	17	’s	’s	PART
ajbmeb-1194	45	18	credibility	credibility	NOUN
ajbmeb-1194	45	19	among	among	ADP
ajbmeb-1194	45	20	market	market	NOUN
ajbmeb-1194	45	21	participants	participant	NOUN
ajbmeb-1194	45	22	.	.	PUNCT
ajbmeb-1194	46	1	voluntary	voluntary	ADJ
ajbmeb-1194	46	2	information	information	NOUN
ajbmeb-1194	46	3	disclosure	disclosure	NOUN
ajbmeb-1194	46	4	has	have	VERB
ajbmeb-1194	46	5	a	a	DET
ajbmeb-1194	46	6	threefold	threefold	ADJ
ajbmeb-1194	46	7	capital	capital	NOUN
ajbmeb-1194	46	8	market	market	NOUN
ajbmeb-1194	46	9	effect	effect	NOUN
ajbmeb-1194	46	10	increase	increase	NOUN
ajbmeb-1194	46	11	in	in	ADP
ajbmeb-1194	46	12	shares	share	NOUN
ajbmeb-1194	46	13	liquidity	liquidity	NOUN
ajbmeb-1194	46	14	in	in	ADP
ajbmeb-1194	46	15	the	the	DET
ajbmeb-1194	46	16	stock	stock	NOUN
ajbmeb-1194	46	17	market	market	NOUN
ajbmeb-1194	46	18	;	;	PUNCT
ajbmeb-1194	46	19	decrease	decrease	NOUN
ajbmeb-1194	46	20	in	in	ADP
ajbmeb-1194	46	21	financing	financing	NOUN
ajbmeb-1194	46	22	costs	cost	NOUN
ajbmeb-1194	46	23	(	(	PUNCT
ajbmeb-1194	46	24	soltani	soltani	NOUN
ajbmeb-1194	46	25	,	,	PUNCT
ajbmeb-1194	46	26	2000).attribution	2000).attribution	NOUN
ajbmeb-1194	46	27	theory	theory	NOUN
ajbmeb-1194	46	28	:	:	PUNCT
ajbmeb-1194	46	29	disclosed	disclose	VERB
ajbmeb-1194	46	30	information	information	NOUN
ajbmeb-1194	46	31	is	be	AUX
ajbmeb-1194	46	32	classified	classify	VERB
ajbmeb-1194	46	33	under	under	ADP
ajbmeb-1194	46	34	this	this	DET
ajbmeb-1194	46	35	theory	theory	NOUN
ajbmeb-1194	46	36	as	as	ADP
ajbmeb-1194	46	37	either	either	CCONJ
ajbmeb-1194	46	38	“	"	PUNCT
ajbmeb-1194	46	39	good	good	ADJ
ajbmeb-1194	46	40	”	"	PUNCT
ajbmeb-1194	46	41	,	,	PUNCT
ajbmeb-1194	46	42	“	"	PUNCT
ajbmeb-1194	46	43	bad	bad	ADJ
ajbmeb-1194	46	44	”	"	PUNCT
ajbmeb-1194	46	45	,	,	PUNCT
ajbmeb-1194	46	46	or	or	CCONJ
ajbmeb-1194	46	47	“	"	PUNCT
ajbmeb-1194	46	48	neutral	neutral	ADJ
ajbmeb-1194	46	49	”	"	PUNCT
ajbmeb-1194	46	50	.	.	PUNCT
ajbmeb-1194	47	1	linsley	linsley	PROPN
ajbmeb-1194	47	2	and	and	CCONJ
ajbmeb-1194	47	3	shrives	shrive	NOUN
ajbmeb-1194	47	4	,	,	PUNCT
ajbmeb-1194	47	5	(	(	PUNCT
ajbmeb-1194	47	6	2006	2006	NUM
ajbmeb-1194	47	7	)	)	PUNCT
ajbmeb-1194	47	8	,	,	PUNCT
ajbmeb-1194	47	9	beretta	beretta	NOUN
ajbmeb-1194	47	10	and	and	CCONJ
ajbmeb-1194	47	11	bozzolan	bozzolan	ADJ
ajbmeb-1194	47	12	,	,	PUNCT
ajbmeb-1194	47	13	(	(	PUNCT
ajbmeb-1194	47	14	2004	2004	NUM
ajbmeb-1194	47	15	)	)	PUNCT
ajbmeb-1194	47	16	and	and	CCONJ
ajbmeb-1194	47	17	puga	puga	X
ajbmeb-1194	47	18	(	(	PUNCT
ajbmeb-1194	47	19	2012	2012	NUM
ajbmeb-1194	47	20	)	)	PUNCT
ajbmeb-1194	47	21	assert	assert	VERB
ajbmeb-1194	47	22	that	that	SCONJ
ajbmeb-1194	47	23	companies	company	NOUN
ajbmeb-1194	47	24	try	try	VERB
ajbmeb-1194	47	25	to	to	PART
ajbmeb-1194	47	26	either	either	CCONJ
ajbmeb-1194	47	27	retain	retain	VERB
ajbmeb-1194	47	28	or	or	CCONJ
ajbmeb-1194	47	29	boost	boost	VERB
ajbmeb-1194	47	30	their	their	PRON
ajbmeb-1194	47	31	reputation	reputation	NOUN
ajbmeb-1194	47	32	in	in	ADP
ajbmeb-1194	47	33	the	the	DET
ajbmeb-1194	47	34	markets	market	NOUN
ajbmeb-1194	47	35	by	by	ADP
ajbmeb-1194	47	36	shifting	shift	VERB
ajbmeb-1194	47	37	the	the	DET
ajbmeb-1194	47	38	blame	blame	NOUN
ajbmeb-1194	47	39	for	for	ADP
ajbmeb-1194	47	40	bad	bad	ADJ
ajbmeb-1194	47	41	things	thing	NOUN
ajbmeb-1194	47	42	that	that	PRON
ajbmeb-1194	47	43	occur	occur	VERB
ajbmeb-1194	47	44	in	in	ADP
ajbmeb-1194	47	45	the	the	DET
ajbmeb-1194	47	46	company	company	NOUN
ajbmeb-1194	47	47	to	to	ADP
ajbmeb-1194	47	48	events	event	NOUN
ajbmeb-1194	47	49	beyond	beyond	ADP
ajbmeb-1194	47	50	their	their	PRON
ajbmeb-1194	47	51	control	control	NOUN
ajbmeb-1194	47	52	and	and	CCONJ
ajbmeb-1194	47	53	good	good	ADJ
ajbmeb-1194	47	54	things	thing	NOUN
ajbmeb-1194	47	55	attributed	attribute	VERB
ajbmeb-1194	47	56	to	to	ADP
ajbmeb-1194	47	57	their	their	PRON
ajbmeb-1194	47	58	personal	personal	ADJ
ajbmeb-1194	47	59	abilities	ability	NOUN
ajbmeb-1194	47	60	in	in	ADP
ajbmeb-1194	47	61	controlling	control	VERB
ajbmeb-1194	47	62	risks	risk	NOUN
ajbmeb-1194	47	63	.	.	PUNCT
ajbmeb-1194	48	1	since	since	SCONJ
ajbmeb-1194	48	2	disclosure	disclosure	NOUN
ajbmeb-1194	48	3	of	of	ADP
ajbmeb-1194	48	4	risk	risk	NOUN
ajbmeb-1194	48	5	is	be	AUX
ajbmeb-1194	48	6	voluntary	voluntary	ADJ
ajbmeb-1194	48	7	,	,	PUNCT
ajbmeb-1194	48	8	this	this	PRON
ajbmeb-1194	48	9	is	be	AUX
ajbmeb-1194	48	10	done	do	VERB
ajbmeb-1194	48	11	(	(	PUNCT
ajbmeb-1194	48	12	by	by	ADP
ajbmeb-1194	48	13	directors	director	NOUN
ajbmeb-1194	48	14	)	)	PUNCT
ajbmeb-1194	48	15	to	to	PART
ajbmeb-1194	48	16	clarify	clarify	VERB
ajbmeb-1194	48	17	bad	bad	ADJ
ajbmeb-1194	48	18	news	news	NOUN
ajbmeb-1194	48	19	in	in	ADP
ajbmeb-1194	48	20	such	such	DET
ajbmeb-1194	48	21	a	a	DET
ajbmeb-1194	48	22	way	way	NOUN
ajbmeb-1194	48	23	that	that	PRON
ajbmeb-1194	48	24	it	it	PRON
ajbmeb-1194	48	25	would	would	AUX
ajbmeb-1194	48	26	look	look	VERB
ajbmeb-1194	48	27	positive	positive	ADJ
ajbmeb-1194	48	28	to	to	PART
ajbmeb-1194	48	29	protect	protect	VERB
ajbmeb-1194	48	30	their	their	PRON
ajbmeb-1194	48	31	self	self	NOUN
ajbmeb-1194	48	32	interest	interest	NOUN
ajbmeb-1194	48	33	against	against	ADP
ajbmeb-1194	48	34	future	future	ADJ
ajbmeb-1194	48	35	blame	blame	NOUN
ajbmeb-1194	48	36	arising	arise	VERB
ajbmeb-1194	48	37	from	from	ADP
ajbmeb-1194	48	38	previously	previously	ADV
ajbmeb-1194	48	39	disclosed	disclose	VERB
ajbmeb-1194	48	40	bad	bad	ADJ
ajbmeb-1194	48	41	news	news	NOUN
ajbmeb-1194	48	42	(	(	PUNCT
ajbmeb-1194	48	43	kongprajya	kongprajya	NOUN
ajbmeb-1194	48	44	,	,	PUNCT
ajbmeb-1194	48	45	2010	2010	NUM
ajbmeb-1194	48	46	)	)	PUNCT
ajbmeb-1194	48	47	.	.	PUNCT
ajbmeb-1194	49	1	iii	iii	X
ajbmeb-1194	49	2	.	.	PUNCT
ajbmeb-1194	50	1	signalling	signal	VERB
ajbmeb-1194	50	2	theory	theory	NOUN
ajbmeb-1194	50	3	:	:	PUNCT
ajbmeb-1194	50	4	the	the	DET
ajbmeb-1194	50	5	signalling	signal	VERB
ajbmeb-1194	50	6	theory	theory	NOUN
ajbmeb-1194	50	7	is	be	AUX
ajbmeb-1194	50	8	another	another	DET
ajbmeb-1194	50	9	theory	theory	NOUN
ajbmeb-1194	50	10	developed	develop	VERB
ajbmeb-1194	50	11	to	to	PART
ajbmeb-1194	50	12	deal	deal	VERB
ajbmeb-1194	50	13	with	with	ADP
ajbmeb-1194	50	14	the	the	DET
ajbmeb-1194	50	15	issue	issue	NOUN
ajbmeb-1194	50	16	of	of	ADP
ajbmeb-1194	50	17	information	information	NOUN
ajbmeb-1194	50	18	asymmetry	asymmetry	NOUN
ajbmeb-1194	50	19	.	.	PUNCT
ajbmeb-1194	51	1	as	as	SCONJ
ajbmeb-1194	51	2	earlier	early	ADV
ajbmeb-1194	51	3	mentioned	mention	VERB
ajbmeb-1194	51	4	information	information	NOUN
ajbmeb-1194	51	5	asymmetry	asymmetry	NOUN
ajbmeb-1194	51	6	occurs	occur	VERB
ajbmeb-1194	51	7	when	when	SCONJ
ajbmeb-1194	51	8	managers	manager	NOUN
ajbmeb-1194	51	9	have	have	VERB
ajbmeb-1194	51	10	american	american	ADJ
ajbmeb-1194	51	11	journal	journal	PROPN
ajbmeb-1194	51	12	of	of	ADP
ajbmeb-1194	51	13	business	business	NOUN
ajbmeb-1194	51	14	management	management	NOUN
ajbmeb-1194	51	15	,	,	PUNCT
ajbmeb-1194	51	16	economics	economic	NOUN
ajbmeb-1194	51	17	and	and	CCONJ
ajbmeb-1194	51	18	banking	banking	NOUN
ajbmeb-1194	51	19	volume	volume	NOUN
ajbmeb-1194	51	20	16	16	NUM
ajbmeb-1194	51	21	sep	sep	PROPN
ajbmeb-1194	51	22	,	,	PUNCT
ajbmeb-1194	51	23	2023	2023	NUM
ajbmeb-1194	51	24	p	p	NOUN
ajbmeb-1194	51	25	a	a	DET
ajbmeb-1194	51	26	g	g	NOUN
ajbmeb-1194	51	27	e	e	NOUN
ajbmeb-1194	51	28	|	|	ADV
ajbmeb-1194	51	29	43	43	NUM
ajbmeb-1194	51	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	51	31	more	more	ADJ
ajbmeb-1194	51	32	information	information	NOUN
ajbmeb-1194	51	33	about	about	ADP
ajbmeb-1194	51	34	the	the	DET
ajbmeb-1194	51	35	company	company	NOUN
ajbmeb-1194	51	36	and	and	CCONJ
ajbmeb-1194	51	37	its	its	PRON
ajbmeb-1194	51	38	products	product	NOUN
ajbmeb-1194	51	39	than	than	ADP
ajbmeb-1194	51	40	both	both	CCONJ
ajbmeb-1194	51	41	the	the	DET
ajbmeb-1194	51	42	company	company	NOUN
ajbmeb-1194	51	43	’s	’s	PART
ajbmeb-1194	51	44	investors	investor	NOUN
ajbmeb-1194	51	45	and	and	CCONJ
ajbmeb-1194	51	46	clients	client	NOUN
ajbmeb-1194	51	47	.	.	PUNCT
ajbmeb-1194	52	1	with	with	ADP
ajbmeb-1194	52	2	the	the	DET
ajbmeb-1194	52	3	investors	investor	NOUN
ajbmeb-1194	52	4	and	and	CCONJ
ajbmeb-1194	52	5	clients	client	NOUN
ajbmeb-1194	52	6	possessing	possess	VERB
ajbmeb-1194	52	7	imperfect	imperfect	ADJ
ajbmeb-1194	52	8	information	information	NOUN
ajbmeb-1194	52	9	about	about	ADP
ajbmeb-1194	52	10	the	the	DET
ajbmeb-1194	52	11	company	company	NOUN
ajbmeb-1194	52	12	,	,	PUNCT
ajbmeb-1194	52	13	the	the	DET
ajbmeb-1194	52	14	chances	chance	NOUN
ajbmeb-1194	52	15	that	that	SCONJ
ajbmeb-1194	52	16	the	the	DET
ajbmeb-1194	52	17	company	company	NOUN
ajbmeb-1194	52	18	might	might	AUX
ajbmeb-1194	52	19	lose	lose	VERB
ajbmeb-1194	52	20	them	they	PRON
ajbmeb-1194	52	21	is	be	AUX
ajbmeb-1194	52	22	quite	quite	ADV
ajbmeb-1194	52	23	high	high	ADJ
ajbmeb-1194	52	24	as	as	SCONJ
ajbmeb-1194	52	25	they	they	PRON
ajbmeb-1194	52	26	(	(	PUNCT
ajbmeb-1194	52	27	the	the	DET
ajbmeb-1194	52	28	investors	investor	NOUN
ajbmeb-1194	52	29	and	and	CCONJ
ajbmeb-1194	52	30	clients	client	NOUN
ajbmeb-1194	52	31	)	)	PUNCT
ajbmeb-1194	52	32	may	may	AUX
ajbmeb-1194	52	33	out	out	ADP
ajbmeb-1194	52	34	of	of	ADP
ajbmeb-1194	52	35	wrong	wrong	ADJ
ajbmeb-1194	52	36	assumptions	assumption	NOUN
ajbmeb-1194	52	37	place	place	VERB
ajbmeb-1194	52	38	high	high	ADJ
ajbmeb-1194	52	39	value	value	NOUN
ajbmeb-1194	52	40	on	on	ADP
ajbmeb-1194	52	41	a	a	DET
ajbmeb-1194	52	42	company	company	NOUN
ajbmeb-1194	52	43	with	with	ADP
ajbmeb-1194	52	44	similar	similar	ADJ
ajbmeb-1194	52	45	products	product	NOUN
ajbmeb-1194	52	46	.	.	PUNCT
ajbmeb-1194	53	1	signalling	signal	VERB
ajbmeb-1194	53	2	theory	theory	NOUN
ajbmeb-1194	53	3	therefore	therefore	ADV
ajbmeb-1194	53	4	posits	posit	NOUN
ajbmeb-1194	53	5	that	that	SCONJ
ajbmeb-1194	53	6	it	it	PRON
ajbmeb-1194	53	7	is	be	AUX
ajbmeb-1194	53	8	normal	normal	ADJ
ajbmeb-1194	53	9	for	for	ADP
ajbmeb-1194	53	10	a	a	DET
ajbmeb-1194	53	11	company	company	NOUN
ajbmeb-1194	53	12	with	with	ADP
ajbmeb-1194	53	13	better	well	ADJ
ajbmeb-1194	53	14	products	product	NOUN
ajbmeb-1194	53	15	,	,	PUNCT
ajbmeb-1194	53	16	projects	project	NOUN
ajbmeb-1194	53	17	and	and	CCONJ
ajbmeb-1194	53	18	goals	goal	NOUN
ajbmeb-1194	53	19	to	to	PART
ajbmeb-1194	53	20	signal	signal	VERB
ajbmeb-1194	53	21	the	the	DET
ajbmeb-1194	53	22	market	market	NOUN
ajbmeb-1194	53	23	and	and	CCONJ
ajbmeb-1194	53	24	its	its	PRON
ajbmeb-1194	53	25	participants	participant	NOUN
ajbmeb-1194	53	26	through	through	ADP
ajbmeb-1194	53	27	the	the	DET
ajbmeb-1194	53	28	disclosure	disclosure	NOUN
ajbmeb-1194	53	29	of	of	ADP
ajbmeb-1194	53	30	“	"	PUNCT
ajbmeb-1194	53	31	good	good	ADJ
ajbmeb-1194	53	32	news	news	NOUN
ajbmeb-1194	53	33	”	"	PUNCT
ajbmeb-1194	53	34	about	about	ADP
ajbmeb-1194	53	35	its	its	PRON
ajbmeb-1194	53	36	performance	performance	NOUN
ajbmeb-1194	53	37	.	.	PUNCT
ajbmeb-1194	54	1	this	this	PRON
ajbmeb-1194	54	2	it	it	PRON
ajbmeb-1194	54	3	does	do	VERB
ajbmeb-1194	54	4	in	in	ADP
ajbmeb-1194	54	5	order	order	NOUN
ajbmeb-1194	54	6	to	to	PART
ajbmeb-1194	54	7	distinguish	distinguish	VERB
ajbmeb-1194	54	8	itself	itself	PRON
ajbmeb-1194	54	9	from	from	ADP
ajbmeb-1194	54	10	another	another	DET
ajbmeb-1194	54	11	company	company	NOUN
ajbmeb-1194	54	12	in	in	ADP
ajbmeb-1194	54	13	the	the	DET
ajbmeb-1194	54	14	same	same	ADJ
ajbmeb-1194	54	15	industry	industry	NOUN
ajbmeb-1194	54	16	whose	whose	DET
ajbmeb-1194	54	17	products	product	NOUN
ajbmeb-1194	54	18	,	,	PUNCT
ajbmeb-1194	54	19	projects	project	NOUN
ajbmeb-1194	54	20	and	and	CCONJ
ajbmeb-1194	54	21	goals	goal	NOUN
ajbmeb-1194	54	22	are	be	AUX
ajbmeb-1194	54	23	average	average	ADJ
ajbmeb-1194	54	24	compared	compare	VERB
ajbmeb-1194	54	25	to	to	ADP
ajbmeb-1194	54	26	its	its	PRON
ajbmeb-1194	54	27	own	own	ADJ
ajbmeb-1194	54	28	.	.	PUNCT
ajbmeb-1194	55	1	this	this	DET
ajbmeb-1194	55	2	action	action	NOUN
ajbmeb-1194	55	3	is	be	AUX
ajbmeb-1194	55	4	advantageous	advantageous	ADJ
ajbmeb-1194	55	5	in	in	ADP
ajbmeb-1194	55	6	three	three	NUM
ajbmeb-1194	55	7	ways	way	NOUN
ajbmeb-1194	55	8	;	;	PUNCT
ajbmeb-1194	55	9	for	for	ADP
ajbmeb-1194	55	10	khlifi	khlifi	PROPN
ajbmeb-1194	55	11	and	and	CCONJ
ajbmeb-1194	55	12	bouri	bouri	PROPN
ajbmeb-1194	55	13	(	(	PUNCT
ajbmeb-1194	55	14	2010	2010	NUM
ajbmeb-1194	55	15	)	)	PUNCT
ajbmeb-1194	55	16	information	information	NOUN
ajbmeb-1194	55	17	asymmetry	asymmetry	NOUN
ajbmeb-1194	55	18	between	between	ADP
ajbmeb-1194	55	19	the	the	DET
ajbmeb-1194	55	20	company	company	NOUN
ajbmeb-1194	55	21	and	and	CCONJ
ajbmeb-1194	55	22	its	its	PRON
ajbmeb-1194	55	23	investors	investor	NOUN
ajbmeb-1194	55	24	is	be	AUX
ajbmeb-1194	55	25	reduced	reduce	VERB
ajbmeb-1194	55	26	and	and	CCONJ
ajbmeb-1194	55	27	sometimes	sometimes	ADV
ajbmeb-1194	55	28	eliminated	eliminate	VERB
ajbmeb-1194	55	29	depending	depend	VERB
ajbmeb-1194	55	30	on	on	ADP
ajbmeb-1194	55	31	the	the	DET
ajbmeb-1194	55	32	level	level	NOUN
ajbmeb-1194	55	33	of	of	ADP
ajbmeb-1194	55	34	disclosed	disclose	VERB
ajbmeb-1194	55	35	information	information	NOUN
ajbmeb-1194	55	36	,	,	PUNCT
ajbmeb-1194	55	37	the	the	DET
ajbmeb-1194	55	38	shareholders	shareholder	NOUN
ajbmeb-1194	55	39	confidence	confidence	NOUN
ajbmeb-1194	55	40	in	in	ADP
ajbmeb-1194	55	41	the	the	DET
ajbmeb-1194	55	42	future	future	ADJ
ajbmeb-1194	55	43	performance	performance	NOUN
ajbmeb-1194	55	44	of	of	ADP
ajbmeb-1194	55	45	the	the	DET
ajbmeb-1194	55	46	company	company	NOUN
ajbmeb-1194	55	47	is	be	AUX
ajbmeb-1194	55	48	retained	retain	VERB
ajbmeb-1194	55	49	and	and	CCONJ
ajbmeb-1194	55	50	boosted	boost	VERB
ajbmeb-1194	55	51	and	and	CCONJ
ajbmeb-1194	55	52	the	the	DET
ajbmeb-1194	55	53	share	share	NOUN
ajbmeb-1194	55	54	price	price	NOUN
ajbmeb-1194	55	55	of	of	ADP
ajbmeb-1194	55	56	the	the	DET
ajbmeb-1194	55	57	company	company	NOUN
ajbmeb-1194	55	58	will	will	AUX
ajbmeb-1194	55	59	not	not	PART
ajbmeb-1194	55	60	be	be	AUX
ajbmeb-1194	55	61	undervalued	undervalue	VERB
ajbmeb-1194	55	62	(	(	PUNCT
ajbmeb-1194	55	63	inchausti	inchausti	NOUN
ajbmeb-1194	55	64	,	,	PUNCT
ajbmeb-1194	55	65	1997	1997	NUM
ajbmeb-1194	55	66	)	)	PUNCT
ajbmeb-1194	55	67	.	.	PUNCT
ajbmeb-1194	56	1	iv	iv	X
ajbmeb-1194	56	2	.	.	PUNCT
ajbmeb-1194	56	3	stakeholder	stakeholder	PROPN
ajbmeb-1194	56	4	theory	theory	PROPN
ajbmeb-1194	56	5	:	:	PUNCT
ajbmeb-1194	56	6	this	this	DET
ajbmeb-1194	56	7	theory	theory	NOUN
ajbmeb-1194	56	8	is	be	AUX
ajbmeb-1194	56	9	hinged	hinge	VERB
ajbmeb-1194	56	10	on	on	ADP
ajbmeb-1194	56	11	the	the	DET
ajbmeb-1194	56	12	fact	fact	NOUN
ajbmeb-1194	56	13	that	that	SCONJ
ajbmeb-1194	56	14	an	an	DET
ajbmeb-1194	56	15	firm	firm	NOUN
ajbmeb-1194	56	16	does	do	AUX
ajbmeb-1194	56	17	not	not	PART
ajbmeb-1194	56	18	stand	stand	VERB
ajbmeb-1194	56	19	on	on	ADP
ajbmeb-1194	56	20	its	its	PRON
ajbmeb-1194	56	21	own	own	ADJ
ajbmeb-1194	56	22	because	because	SCONJ
ajbmeb-1194	56	23	for	for	SCONJ
ajbmeb-1194	56	24	it	it	PRON
ajbmeb-1194	56	25	to	to	PART
ajbmeb-1194	56	26	remain	remain	VERB
ajbmeb-1194	56	27	existent	existent	ADJ
ajbmeb-1194	56	28	,	,	PUNCT
ajbmeb-1194	56	29	it	it	PRON
ajbmeb-1194	56	30	must	must	AUX
ajbmeb-1194	56	31	relate	relate	VERB
ajbmeb-1194	56	32	with	with	ADP
ajbmeb-1194	56	33	various	various	ADJ
ajbmeb-1194	56	34	groups	group	NOUN
ajbmeb-1194	56	35	both	both	CCONJ
ajbmeb-1194	56	36	inside	inside	ADP
ajbmeb-1194	56	37	and	and	CCONJ
ajbmeb-1194	56	38	outside	outside	ADP
ajbmeb-1194	56	39	itself	itself	PRON
ajbmeb-1194	56	40	.	.	PUNCT
ajbmeb-1194	57	1	since	since	SCONJ
ajbmeb-1194	57	2	such	such	ADJ
ajbmeb-1194	57	3	relationships	relationship	NOUN
ajbmeb-1194	57	4	can	can	AUX
ajbmeb-1194	57	5	be	be	AUX
ajbmeb-1194	57	6	affected	affect	VERB
ajbmeb-1194	57	7	by	by	ADP
ajbmeb-1194	57	8	the	the	DET
ajbmeb-1194	57	9	decisions	decision	NOUN
ajbmeb-1194	57	10	of	of	ADP
ajbmeb-1194	57	11	both	both	DET
ajbmeb-1194	57	12	parties	party	NOUN
ajbmeb-1194	57	13	,	,	PUNCT
ajbmeb-1194	57	14	the	the	DET
ajbmeb-1194	57	15	firm	firm	NOUN
ajbmeb-1194	57	16	will	will	AUX
ajbmeb-1194	57	17	on	on	ADP
ajbmeb-1194	57	18	its	its	PRON
ajbmeb-1194	57	19	own	own	ADJ
ajbmeb-1194	57	20	part	part	NOUN
ajbmeb-1194	57	21	try	try	VERB
ajbmeb-1194	57	22	to	to	PART
ajbmeb-1194	57	23	consider	consider	VERB
ajbmeb-1194	57	24	the	the	DET
ajbmeb-1194	57	25	effect	effect	NOUN
ajbmeb-1194	57	26	of	of	ADP
ajbmeb-1194	57	27	its	its	PRON
ajbmeb-1194	57	28	decision	decision	NOUN
ajbmeb-1194	57	29	on	on	ADP
ajbmeb-1194	57	30	these	these	DET
ajbmeb-1194	57	31	groups	group	NOUN
ajbmeb-1194	57	32	(	(	PUNCT
ajbmeb-1194	57	33	employees	employee	NOUN
ajbmeb-1194	57	34	,	,	PUNCT
ajbmeb-1194	57	35	clients	client	NOUN
ajbmeb-1194	57	36	,	,	PUNCT
ajbmeb-1194	57	37	suppliers	supplier	NOUN
ajbmeb-1194	57	38	,	,	PUNCT
ajbmeb-1194	57	39	dealers	dealer	NOUN
ajbmeb-1194	57	40	,	,	PUNCT
ajbmeb-1194	57	41	host	host	NOUN
ajbmeb-1194	57	42	communities	community	NOUN
ajbmeb-1194	57	43	and	and	CCONJ
ajbmeb-1194	57	44	the	the	DET
ajbmeb-1194	57	45	nation	nation	NOUN
ajbmeb-1194	57	46	)	)	PUNCT
ajbmeb-1194	57	47	while	while	SCONJ
ajbmeb-1194	57	48	still	still	ADV
ajbmeb-1194	57	49	embarking	embark	VERB
ajbmeb-1194	57	50	on	on	ADP
ajbmeb-1194	57	51	its	its	PRON
ajbmeb-1194	57	52	goals	goal	NOUN
ajbmeb-1194	57	53	and	and	CCONJ
ajbmeb-1194	57	54	objectives	objective	NOUN
ajbmeb-1194	57	55	(	(	PUNCT
ajbmeb-1194	57	56	johnson	johnson	PROPN
ajbmeb-1194	57	57	,	,	PUNCT
ajbmeb-1194	57	58	1971	1971	NUM
ajbmeb-1194	57	59	)	)	PUNCT
ajbmeb-1194	57	60	.	.	PUNCT
ajbmeb-1194	58	1	these	these	DET
ajbmeb-1194	58	2	groups	group	NOUN
ajbmeb-1194	58	3	are	be	AUX
ajbmeb-1194	58	4	referred	refer	VERB
ajbmeb-1194	58	5	to	to	ADP
ajbmeb-1194	58	6	as	as	ADP
ajbmeb-1194	58	7	the	the	DET
ajbmeb-1194	58	8	stakeholders	stakeholder	NOUN
ajbmeb-1194	58	9	.	.	PUNCT
ajbmeb-1194	59	1	according	accord	VERB
ajbmeb-1194	59	2	to	to	ADP
ajbmeb-1194	59	3	donaldson	donaldson	PROPN
ajbmeb-1194	59	4	and	and	CCONJ
ajbmeb-1194	59	5	preston	preston	PROPN
ajbmeb-1194	59	6	(	(	PUNCT
ajbmeb-1194	59	7	1995	1995	NUM
ajbmeb-1194	59	8	)	)	PUNCT
ajbmeb-1194	59	9	and	and	CCONJ
ajbmeb-1194	59	10	obalola	obalola	NOUN
ajbmeb-1194	59	11	(	(	PUNCT
ajbmeb-1194	59	12	2008	2008	NUM
ajbmeb-1194	59	13	)	)	PUNCT
ajbmeb-1194	59	14	,	,	PUNCT
ajbmeb-1194	59	15	stakeholder	stakeholder	NOUN
ajbmeb-1194	59	16	theory	theory	NOUN
ajbmeb-1194	59	17	has	have	VERB
ajbmeb-1194	59	18	three	three	NUM
ajbmeb-1194	59	19	forms	form	NOUN
ajbmeb-1194	59	20	or	or	CCONJ
ajbmeb-1194	59	21	stages	stage	NOUN
ajbmeb-1194	59	22	;	;	PUNCT
ajbmeb-1194	59	23	a	a	X
ajbmeb-1194	59	24	)	)	PUNCT
ajbmeb-1194	59	25	instrumental	instrumental	ADJ
ajbmeb-1194	59	26	stakeholder	stakeholder	NOUN
ajbmeb-1194	59	27	which	which	PRON
ajbmeb-1194	59	28	focuses	focus	VERB
ajbmeb-1194	59	29	on	on	ADP
ajbmeb-1194	59	30	the	the	DET
ajbmeb-1194	59	31	firm	firm	NOUN
ajbmeb-1194	59	32	balancing	balance	VERB
ajbmeb-1194	59	33	both	both	CCONJ
ajbmeb-1194	59	34	the	the	DET
ajbmeb-1194	59	35	interests	interest	NOUN
ajbmeb-1194	59	36	of	of	ADP
ajbmeb-1194	59	37	maximizing	maximize	VERB
ajbmeb-1194	59	38	profit	profit	NOUN
ajbmeb-1194	59	39	and	and	CCONJ
ajbmeb-1194	59	40	building/	building/	VERB
ajbmeb-1194	59	41	maintaining	maintain	VERB
ajbmeb-1194	59	42	a	a	DET
ajbmeb-1194	59	43	cordial	cordial	ADJ
ajbmeb-1194	59	44	relationship	relationship	NOUN
ajbmeb-1194	59	45	with	with	ADP
ajbmeb-1194	59	46	its	its	PRON
ajbmeb-1194	59	47	stakeholders	stakeholder	NOUN
ajbmeb-1194	59	48	,	,	PUNCT
ajbmeb-1194	59	49	b	b	X
ajbmeb-1194	59	50	)	)	PUNCT
ajbmeb-1194	59	51	normative	normative	NOUN
ajbmeb-1194	59	52	which	which	PRON
ajbmeb-1194	59	53	focuses	focus	VERB
ajbmeb-1194	59	54	on	on	ADP
ajbmeb-1194	59	55	the	the	DET
ajbmeb-1194	59	56	firm	firm	NOUN
ajbmeb-1194	59	57	’s	’s	PART
ajbmeb-1194	59	58	management	management	NOUN
ajbmeb-1194	59	59	ethical	ethical	ADJ
ajbmeb-1194	59	60	duties	duty	NOUN
ajbmeb-1194	59	61	to	to	ADP
ajbmeb-1194	59	62	its	its	PRON
ajbmeb-1194	59	63	stakeholders	stakeholder	NOUN
ajbmeb-1194	59	64	and	and	CCONJ
ajbmeb-1194	59	65	,	,	PUNCT
ajbmeb-1194	59	66	c	c	X
ajbmeb-1194	59	67	)	)	PUNCT
ajbmeb-1194	59	68	descriptive	descriptive	ADJ
ajbmeb-1194	59	69	stakeholder	stakeholder	NOUN
ajbmeb-1194	59	70	expatiates	expatiate	NOUN
ajbmeb-1194	59	71	on	on	ADP
ajbmeb-1194	59	72	the	the	DET
ajbmeb-1194	59	73	actual	actual	ADJ
ajbmeb-1194	59	74	behaviour	behaviour	NOUN
ajbmeb-1194	59	75	of	of	ADP
ajbmeb-1194	59	76	managers	manager	NOUN
ajbmeb-1194	59	77	,	,	PUNCT
ajbmeb-1194	59	78	entities	entity	NOUN
ajbmeb-1194	59	79	and	and	CCONJ
ajbmeb-1194	59	80	stakeholders	stakeholder	NOUN
ajbmeb-1194	59	81	.	.	PUNCT
ajbmeb-1194	60	1	v.	v.	ADP
ajbmeb-1194	60	2	legitimacy	legitimacy	NOUN
ajbmeb-1194	60	3	theory	theory	NOUN
ajbmeb-1194	60	4	:	:	PUNCT
ajbmeb-1194	60	5	under	under	ADP
ajbmeb-1194	60	6	this	this	DET
ajbmeb-1194	60	7	theory	theory	NOUN
ajbmeb-1194	60	8	,	,	PUNCT
ajbmeb-1194	60	9	entities	entity	NOUN
ajbmeb-1194	60	10	can	can	AUX
ajbmeb-1194	60	11	only	only	ADV
ajbmeb-1194	60	12	define	define	VERB
ajbmeb-1194	60	13	what	what	PRON
ajbmeb-1194	60	14	is	be	AUX
ajbmeb-1194	60	15	right	right	ADJ
ajbmeb-1194	60	16	or	or	CCONJ
ajbmeb-1194	60	17	wrong	wrong	NOUN
ajbmeb-1194	60	18	based	base	VERB
ajbmeb-1194	60	19	on	on	ADP
ajbmeb-1194	60	20	the	the	DET
ajbmeb-1194	60	21	norms	norm	NOUN
ajbmeb-1194	60	22	and	and	CCONJ
ajbmeb-1194	60	23	beliefs	belief	NOUN
ajbmeb-1194	60	24	of	of	ADP
ajbmeb-1194	60	25	the	the	DET
ajbmeb-1194	60	26	society	society	NOUN
ajbmeb-1194	60	27	in	in	ADP
ajbmeb-1194	60	28	which	which	PRON
ajbmeb-1194	60	29	they	they	PRON
ajbmeb-1194	60	30	carry	carry	VERB
ajbmeb-1194	60	31	out	out	ADP
ajbmeb-1194	60	32	their	their	PRON
ajbmeb-1194	60	33	operations	operation	NOUN
ajbmeb-1194	60	34	.	.	PUNCT
ajbmeb-1194	61	1	therefore	therefore	ADV
ajbmeb-1194	61	2	the	the	DET
ajbmeb-1194	61	3	perceptions	perception	NOUN
ajbmeb-1194	61	4	of	of	ADP
ajbmeb-1194	61	5	the	the	DET
ajbmeb-1194	61	6	society	society	NOUN
ajbmeb-1194	61	7	determine	determine	VERB
ajbmeb-1194	61	8	the	the	DET
ajbmeb-1194	61	9	firm	firm	NOUN
ajbmeb-1194	61	10	’s	’s	PART
ajbmeb-1194	61	11	legitimacy	legitimacy	NOUN
ajbmeb-1194	61	12	(	(	PUNCT
ajbmeb-1194	61	13	o'donovan	o'donovan	PROPN
ajbmeb-1194	61	14	,	,	PUNCT
ajbmeb-1194	61	15	2002	2002	NUM
ajbmeb-1194	61	16	)	)	PUNCT
ajbmeb-1194	61	17	.	.	PUNCT
ajbmeb-1194	62	1	according	accord	VERB
ajbmeb-1194	62	2	to	to	ADP
ajbmeb-1194	62	3	newson	newson	PROPN
ajbmeb-1194	62	4	and	and	CCONJ
ajbmeb-1194	62	5	deegan	deegan	PROPN
ajbmeb-1194	62	6	(	(	PUNCT
ajbmeb-1194	62	7	2002	2002	NUM
ajbmeb-1194	62	8	)	)	PUNCT
ajbmeb-1194	62	9	,	,	PUNCT
ajbmeb-1194	62	10	these	these	DET
ajbmeb-1194	62	11	perceptions	perception	NOUN
ajbmeb-1194	62	12	can	can	AUX
ajbmeb-1194	62	13	either	either	CCONJ
ajbmeb-1194	62	14	be	be	AUX
ajbmeb-1194	62	15	implied	imply	VERB
ajbmeb-1194	62	16	or	or	CCONJ
ajbmeb-1194	62	17	expressly	expressly	ADV
ajbmeb-1194	62	18	stated	state	VERB
ajbmeb-1194	62	19	and	and	CCONJ
ajbmeb-1194	62	20	most	most	ADJ
ajbmeb-1194	62	21	times	time	NOUN
ajbmeb-1194	62	22	these	these	DET
ajbmeb-1194	62	23	perceptions	perception	NOUN
ajbmeb-1194	62	24	are	be	AUX
ajbmeb-1194	62	25	subject	subject	ADJ
ajbmeb-1194	62	26	to	to	ADP
ajbmeb-1194	62	27	change	change	NOUN
ajbmeb-1194	62	28	by	by	ADP
ajbmeb-1194	62	29	the	the	DET
ajbmeb-1194	62	30	society	society	NOUN
ajbmeb-1194	62	31	(	(	PUNCT
ajbmeb-1194	62	32	(	(	PUNCT
ajbmeb-1194	62	33	brown	brown	ADJ
ajbmeb-1194	62	34	and	and	CCONJ
ajbmeb-1194	62	35	deegan	deegan	PROPN
ajbmeb-1194	62	36	,	,	PUNCT
ajbmeb-1194	62	37	1998	1998	NUM
ajbmeb-1194	62	38	)	)	PUNCT
ajbmeb-1194	62	39	.	.	PUNCT
ajbmeb-1194	63	1	abdellah	abdellah	PROPN
ajbmeb-1194	63	2	(	(	PUNCT
ajbmeb-1194	63	3	2014	2014	NUM
ajbmeb-1194	63	4	)	)	PUNCT
ajbmeb-1194	63	5	states	state	VERB
ajbmeb-1194	63	6	that	that	SCONJ
ajbmeb-1194	63	7	if	if	SCONJ
ajbmeb-1194	63	8	an	an	DET
ajbmeb-1194	63	9	firm	firm	NOUN
ajbmeb-1194	63	10	does	do	AUX
ajbmeb-1194	63	11	not	not	PART
ajbmeb-1194	63	12	function	function	VERB
ajbmeb-1194	63	13	within	within	ADP
ajbmeb-1194	63	14	the	the	DET
ajbmeb-1194	63	15	perceptions	perception	NOUN
ajbmeb-1194	63	16	of	of	ADP
ajbmeb-1194	63	17	the	the	DET
ajbmeb-1194	63	18	society	society	NOUN
ajbmeb-1194	63	19	within	within	ADP
ajbmeb-1194	63	20	which	which	PRON
ajbmeb-1194	63	21	it	it	PRON
ajbmeb-1194	63	22	operates	operate	VERB
ajbmeb-1194	63	23	,	,	PUNCT
ajbmeb-1194	63	24	the	the	DET
ajbmeb-1194	63	25	resultant	resultant	NOUN
ajbmeb-1194	63	26	effect	effect	NOUN
ajbmeb-1194	63	27	will	will	AUX
ajbmeb-1194	63	28	be	be	AUX
ajbmeb-1194	63	29	that	that	SCONJ
ajbmeb-1194	63	30	the	the	DET
ajbmeb-1194	63	31	society	society	NOUN
ajbmeb-1194	63	32	may	may	AUX
ajbmeb-1194	63	33	take	take	VERB
ajbmeb-1194	63	34	actions	action	NOUN
ajbmeb-1194	63	35	that	that	PRON
ajbmeb-1194	63	36	might	might	AUX
ajbmeb-1194	63	37	be	be	AUX
ajbmeb-1194	63	38	detrimental	detrimental	ADJ
ajbmeb-1194	63	39	to	to	ADP
ajbmeb-1194	63	40	the	the	DET
ajbmeb-1194	63	41	firm	firm	NOUN
ajbmeb-1194	63	42	’s	’s	PART
ajbmeb-1194	63	43	continual	continual	ADJ
ajbmeb-1194	63	44	existence	existence	NOUN
ajbmeb-1194	63	45	.	.	PUNCT
ajbmeb-1194	64	1	the	the	DET
ajbmeb-1194	64	2	benefits	benefit	NOUN
ajbmeb-1194	64	3	of	of	ADP
ajbmeb-1194	64	4	legitimacy	legitimacy	NOUN
ajbmeb-1194	64	5	for	for	ADP
ajbmeb-1194	64	6	entities	entity	NOUN
ajbmeb-1194	64	7	as	as	SCONJ
ajbmeb-1194	64	8	expressed	express	VERB
ajbmeb-1194	64	9	by	by	ADP
ajbmeb-1194	64	10	ivanova	ivanova	PROPN
ajbmeb-1194	64	11	and	and	CCONJ
ajbmeb-1194	64	12	castellano	castellano	PROPN
ajbmeb-1194	64	13	(	(	PUNCT
ajbmeb-1194	64	14	2010	2010	NUM
ajbmeb-1194	64	15	)	)	PUNCT
ajbmeb-1194	64	16	and	and	CCONJ
ajbmeb-1194	64	17	(	(	PUNCT
ajbmeb-1194	64	18	suchman	suchman	NOUN
ajbmeb-1194	64	19	,	,	PUNCT
ajbmeb-1194	64	20	1995	1995	NUM
ajbmeb-1194	64	21	)	)	PUNCT
ajbmeb-1194	64	22	are	be	AUX
ajbmeb-1194	64	23	they	they	PRON
ajbmeb-1194	64	24	can	can	AUX
ajbmeb-1194	64	25	easily	easily	ADV
ajbmeb-1194	64	26	access	access	VERB
ajbmeb-1194	64	27	funds	fund	NOUN
ajbmeb-1194	64	28	for	for	ADP
ajbmeb-1194	64	29	continuous	continuous	ADJ
ajbmeb-1194	64	30	operations	operation	NOUN
ajbmeb-1194	64	31	and	and	CCONJ
ajbmeb-1194	64	32	there	there	PRON
ajbmeb-1194	64	33	would	would	AUX
ajbmeb-1194	64	34	be	be	AUX
ajbmeb-1194	64	35	visible	visible	ADJ
ajbmeb-1194	64	36	growth	growth	NOUN
ajbmeb-1194	64	37	both	both	PRON
ajbmeb-1194	64	38	in	in	ADP
ajbmeb-1194	64	39	the	the	DET
ajbmeb-1194	64	40	stability	stability	NOUN
ajbmeb-1194	64	41	and	and	CCONJ
ajbmeb-1194	64	42	the	the	DET
ajbmeb-1194	64	43	comprehensibility	comprehensibility	NOUN
ajbmeb-1194	64	44	of	of	ADP
ajbmeb-1194	64	45	the	the	DET
ajbmeb-1194	64	46	firm	firm	NOUN
ajbmeb-1194	64	47	’s	’s	PART
ajbmeb-1194	64	48	activities	activity	NOUN
ajbmeb-1194	64	49	.	.	PUNCT
ajbmeb-1194	65	1	conceptual	conceptual	ADJ
ajbmeb-1194	65	2	framework	framework	NOUN
ajbmeb-1194	65	3	the	the	DET
ajbmeb-1194	65	4	concept	concept	NOUN
ajbmeb-1194	65	5	of	of	ADP
ajbmeb-1194	65	6	voluntary	voluntary	ADJ
ajbmeb-1194	65	7	disclosure	disclosure	NOUN
ajbmeb-1194	65	8	companies	company	NOUN
ajbmeb-1194	65	9	in	in	ADP
ajbmeb-1194	65	10	nigeria	nigeria	PROPN
ajbmeb-1194	65	11	generally	generally	ADV
ajbmeb-1194	65	12	prepare	prepare	VERB
ajbmeb-1194	65	13	their	their	PRON
ajbmeb-1194	65	14	financial	financial	ADJ
ajbmeb-1194	65	15	statements	statement	NOUN
ajbmeb-1194	65	16	based	base	VERB
ajbmeb-1194	65	17	on	on	ADP
ajbmeb-1194	65	18	the	the	DET
ajbmeb-1194	65	19	demands	demand	NOUN
ajbmeb-1194	65	20	of	of	ADP
ajbmeb-1194	65	21	the	the	DET
ajbmeb-1194	65	22	international	international	ADJ
ajbmeb-1194	65	23	accounting	accounting	NOUN
ajbmeb-1194	65	24	standards	standard	NOUN
ajbmeb-1194	65	25	board	board	NOUN
ajbmeb-1194	65	26	(	(	PUNCT
ajbmeb-1194	65	27	iasb	iasb	PROPN
ajbmeb-1194	65	28	)	)	PUNCT
ajbmeb-1194	65	29	and	and	CCONJ
ajbmeb-1194	65	30	the	the	DET
ajbmeb-1194	65	31	financial	financial	ADJ
ajbmeb-1194	65	32	reporting	reporting	NOUN
ajbmeb-1194	65	33	council	council	PROPN
ajbmeb-1194	65	34	of	of	ADP
ajbmeb-1194	65	35	nigeria	nigeria	PROPN
ajbmeb-1194	65	36	(	(	PUNCT
ajbmeb-1194	65	37	frcn	frcn	PROPN
ajbmeb-1194	65	38	)	)	PUNCT
ajbmeb-1194	65	39	.	.	PUNCT
ajbmeb-1194	66	1	according	accord	VERB
ajbmeb-1194	66	2	to	to	ADP
ajbmeb-1194	66	3	schuster	schuster	NOUN
ajbmeb-1194	66	4	and	and	CCONJ
ajbmeb-1194	66	5	o’connell	o’connell	INTJ
ajbmeb-1194	66	6	(	(	PUNCT
ajbmeb-1194	66	7	2006	2006	NUM
ajbmeb-1194	66	8	)	)	PUNCT
ajbmeb-1194	66	9	,	,	PUNCT
ajbmeb-1194	66	10	investors	investor	NOUN
ajbmeb-1194	66	11	are	be	AUX
ajbmeb-1194	66	12	not	not	PART
ajbmeb-1194	66	13	satisfied	satisfied	ADJ
ajbmeb-1194	66	14	with	with	ADP
ajbmeb-1194	66	15	the	the	DET
ajbmeb-1194	66	16	information	information	NOUN
ajbmeb-1194	66	17	disclosed	disclose	VERB
ajbmeb-1194	66	18	in	in	ADP
ajbmeb-1194	66	19	the	the	DET
ajbmeb-1194	66	20	financial	financial	ADJ
ajbmeb-1194	66	21	statements	statement	NOUN
ajbmeb-1194	66	22	prepared	prepare	VERB
ajbmeb-1194	66	23	using	use	VERB
ajbmeb-1194	66	24	these	these	DET
ajbmeb-1194	66	25	standards	standard	NOUN
ajbmeb-1194	66	26	.	.	PUNCT
ajbmeb-1194	67	1	this	this	PRON
ajbmeb-1194	67	2	is	be	AUX
ajbmeb-1194	67	3	the	the	DET
ajbmeb-1194	67	4	real	real	ADJ
ajbmeb-1194	67	5	reason	reason	NOUN
ajbmeb-1194	67	6	for	for	ADP
ajbmeb-1194	67	7	information	information	NOUN
ajbmeb-1194	67	8	asymmetry	asymmetry	NOUN
ajbmeb-1194	67	9	and	and	CCONJ
ajbmeb-1194	67	10	the	the	DET
ajbmeb-1194	67	11	resultant	resultant	NOUN
ajbmeb-1194	67	12	effect	effect	NOUN
ajbmeb-1194	67	13	is	be	AUX
ajbmeb-1194	67	14	that	that	SCONJ
ajbmeb-1194	67	15	investors	investor	NOUN
ajbmeb-1194	67	16	would	would	AUX
ajbmeb-1194	67	17	begin	begin	VERB
ajbmeb-1194	67	18	to	to	PART
ajbmeb-1194	67	19	lose	lose	VERB
ajbmeb-1194	67	20	confidence	confidence	NOUN
ajbmeb-1194	67	21	in	in	ADP
ajbmeb-1194	67	22	these	these	DET
ajbmeb-1194	67	23	reports	report	NOUN
ajbmeb-1194	67	24	leading	lead	VERB
ajbmeb-1194	67	25	to	to	ADP
ajbmeb-1194	67	26	a	a	DET
ajbmeb-1194	67	27	decline	decline	NOUN
ajbmeb-1194	67	28	in	in	ADP
ajbmeb-1194	67	29	investments	investment	NOUN
ajbmeb-1194	67	30	they	they	PRON
ajbmeb-1194	67	31	make	make	VERB
ajbmeb-1194	67	32	and	and	CCONJ
ajbmeb-1194	67	33	a	a	DET
ajbmeb-1194	67	34	rise	rise	NOUN
ajbmeb-1194	67	35	in	in	ADP
ajbmeb-1194	67	36	the	the	DET
ajbmeb-1194	67	37	capital	capital	NOUN
ajbmeb-1194	67	38	cost	cost	NOUN
ajbmeb-1194	67	39	of	of	ADP
ajbmeb-1194	67	40	the	the	DET
ajbmeb-1194	67	41	firms	firm	NOUN
ajbmeb-1194	67	42	.	.	PUNCT
ajbmeb-1194	68	1	american	american	PROPN
ajbmeb-1194	68	2	journal	journal	PROPN
ajbmeb-1194	68	3	of	of	ADP
ajbmeb-1194	68	4	business	business	NOUN
ajbmeb-1194	68	5	management	management	NOUN
ajbmeb-1194	68	6	,	,	PUNCT
ajbmeb-1194	68	7	economics	economic	NOUN
ajbmeb-1194	68	8	and	and	CCONJ
ajbmeb-1194	68	9	banking	banking	NOUN
ajbmeb-1194	68	10	volume	volume	NOUN
ajbmeb-1194	68	11	16	16	NUM
ajbmeb-1194	68	12	sep	sep	PROPN
ajbmeb-1194	68	13	,	,	PUNCT
ajbmeb-1194	68	14	2023	2023	NUM
ajbmeb-1194	68	15	p	p	NOUN
ajbmeb-1194	68	16	a	a	PRON
ajbmeb-1194	68	17	g	g	NOUN
ajbmeb-1194	68	18	e	e	NOUN
ajbmeb-1194	68	19	|	|	ADV
ajbmeb-1194	68	20	44	44	NUM
ajbmeb-1194	68	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	68	22	information	information	NOUN
ajbmeb-1194	68	23	is	be	AUX
ajbmeb-1194	68	24	needed	need	VERB
ajbmeb-1194	68	25	by	by	ADP
ajbmeb-1194	68	26	investors	investor	NOUN
ajbmeb-1194	68	27	so	so	SCONJ
ajbmeb-1194	68	28	they	they	PRON
ajbmeb-1194	68	29	are	be	AUX
ajbmeb-1194	68	30	conversant	conversant	ADJ
ajbmeb-1194	68	31	with	with	ADP
ajbmeb-1194	68	32	the	the	DET
ajbmeb-1194	68	33	timing	timing	NOUN
ajbmeb-1194	68	34	and	and	CCONJ
ajbmeb-1194	68	35	fluctuations	fluctuation	NOUN
ajbmeb-1194	68	36	that	that	PRON
ajbmeb-1194	68	37	surround	surround	VERB
ajbmeb-1194	68	38	present	present	ADJ
ajbmeb-1194	68	39	and	and	CCONJ
ajbmeb-1194	68	40	future	future	ADJ
ajbmeb-1194	68	41	cash	cash	NOUN
ajbmeb-1194	68	42	flows	flow	NOUN
ajbmeb-1194	68	43	to	to	PART
ajbmeb-1194	68	44	assist	assist	VERB
ajbmeb-1194	68	45	them	they	PRON
ajbmeb-1194	68	46	make	make	VERB
ajbmeb-1194	68	47	rational	rational	ADJ
ajbmeb-1194	68	48	investment	investment	NOUN
ajbmeb-1194	68	49	decisions	decision	NOUN
ajbmeb-1194	68	50	(	(	PUNCT
ajbmeb-1194	68	51	meek	meek	ADJ
ajbmeb-1194	68	52	,	,	PUNCT
ajbmeb-1194	68	53	robert	robert	PROPN
ajbmeb-1194	68	54	,	,	PUNCT
ajbmeb-1194	68	55	and	and	CCONJ
ajbmeb-1194	68	56	gray	gray	ADJ
ajbmeb-1194	68	57	,	,	PUNCT
ajbmeb-1194	68	58	1995	1995	NUM
ajbmeb-1194	68	59	)	)	PUNCT
ajbmeb-1194	68	60	.	.	PUNCT
ajbmeb-1194	69	1	it	it	PRON
ajbmeb-1194	69	2	is	be	AUX
ajbmeb-1194	69	3	at	at	ADP
ajbmeb-1194	69	4	this	this	DET
ajbmeb-1194	69	5	point	point	NOUN
ajbmeb-1194	69	6	that	that	SCONJ
ajbmeb-1194	69	7	voluntary	voluntary	ADJ
ajbmeb-1194	69	8	disclosure	disclosure	NOUN
ajbmeb-1194	69	9	is	be	AUX
ajbmeb-1194	69	10	necessary	necessary	ADJ
ajbmeb-1194	69	11	.	.	PUNCT
ajbmeb-1194	70	1	voluntary	voluntary	ADJ
ajbmeb-1194	70	2	disclosure	disclosure	NOUN
ajbmeb-1194	70	3	goes	go	VERB
ajbmeb-1194	70	4	a	a	DET
ajbmeb-1194	70	5	step	step	NOUN
ajbmeb-1194	70	6	further	far	ADV
ajbmeb-1194	70	7	to	to	PART
ajbmeb-1194	70	8	provide	provide	VERB
ajbmeb-1194	70	9	investors	investor	NOUN
ajbmeb-1194	70	10	with	with	ADP
ajbmeb-1194	70	11	information	information	NOUN
ajbmeb-1194	70	12	that	that	PRON
ajbmeb-1194	70	13	are	be	AUX
ajbmeb-1194	70	14	not	not	PART
ajbmeb-1194	70	15	mandated	mandate	VERB
ajbmeb-1194	70	16	by	by	ADP
ajbmeb-1194	70	17	the	the	DET
ajbmeb-1194	70	18	standards	standard	NOUN
ajbmeb-1194	70	19	but	but	CCONJ
ajbmeb-1194	70	20	which	which	PRON
ajbmeb-1194	70	21	are	be	AUX
ajbmeb-1194	70	22	also	also	ADV
ajbmeb-1194	70	23	necessary	necessary	ADJ
ajbmeb-1194	70	24	for	for	ADP
ajbmeb-1194	70	25	the	the	DET
ajbmeb-1194	70	26	investors	investor	NOUN
ajbmeb-1194	70	27	’	'	PUNCT
ajbmeb-1194	70	28	consumption	consumption	NOUN
ajbmeb-1194	70	29	.	.	PUNCT
ajbmeb-1194	71	1	for	for	ADP
ajbmeb-1194	71	2	healy	healy	PROPN
ajbmeb-1194	71	3	and	and	CCONJ
ajbmeb-1194	71	4	palepu	palepu	NOUN
ajbmeb-1194	71	5	(	(	PUNCT
ajbmeb-1194	71	6	2000	2000	NUM
ajbmeb-1194	71	7	)	)	PUNCT
ajbmeb-1194	71	8	,	,	PUNCT
ajbmeb-1194	71	9	some	some	DET
ajbmeb-1194	71	10	reasons	reason	NOUN
ajbmeb-1194	71	11	why	why	SCONJ
ajbmeb-1194	71	12	firms	firm	NOUN
ajbmeb-1194	71	13	voluntarily	voluntarily	ADV
ajbmeb-1194	71	14	disclose	disclose	VERB
ajbmeb-1194	71	15	information	information	NOUN
ajbmeb-1194	71	16	includes	include	VERB
ajbmeb-1194	71	17	;	;	PUNCT
ajbmeb-1194	71	18	1	1	X
ajbmeb-1194	71	19	.	.	X
ajbmeb-1194	71	20	capital	capital	NOUN
ajbmeb-1194	71	21	market	market	NOUN
ajbmeb-1194	71	22	transactions	transaction	NOUN
ajbmeb-1194	71	23	2	2	NUM
ajbmeb-1194	71	24	.	.	PUNCT
ajbmeb-1194	71	25	corporate	corporate	ADJ
ajbmeb-1194	71	26	control	control	NOUN
ajbmeb-1194	71	27	contests	contest	NOUN
ajbmeb-1194	71	28	3	3	NUM
ajbmeb-1194	71	29	.	.	PUNCT
ajbmeb-1194	71	30	stock	stock	NOUN
ajbmeb-1194	71	31	compensation	compensation	PROPN
ajbmeb-1194	71	32	4	4	NUM
ajbmeb-1194	71	33	.	.	PUNCT
ajbmeb-1194	71	34	litigation	litigation	NOUN
ajbmeb-1194	71	35	5	5	X
ajbmeb-1194	71	36	.	.	PUNCT
ajbmeb-1194	71	37	proprietary	proprietary	ADJ
ajbmeb-1194	71	38	costs	cost	NOUN
ajbmeb-1194	71	39	and	and	CCONJ
ajbmeb-1194	71	40	6	6	NUM
ajbmeb-1194	71	41	.	.	PUNCT
ajbmeb-1194	71	42	management	management	NOUN
ajbmeb-1194	71	43	talent	talent	NOUN
ajbmeb-1194	71	44	signaling	signal	VERB
ajbmeb-1194	71	45	the	the	DET
ajbmeb-1194	71	46	advantages	advantage	NOUN
ajbmeb-1194	71	47	as	as	SCONJ
ajbmeb-1194	71	48	listed	list	VERB
ajbmeb-1194	71	49	by	by	ADP
ajbmeb-1194	71	50	sexena	sexena	PROPN
ajbmeb-1194	71	51	,	,	PUNCT
ajbmeb-1194	71	52	dube	dube	PROPN
ajbmeb-1194	71	53	,	,	PUNCT
ajbmeb-1194	71	54	and	and	CCONJ
ajbmeb-1194	71	55	mishra	mishra	PROPN
ajbmeb-1194	71	56	(	(	PUNCT
ajbmeb-1194	71	57	2016	2016	NUM
ajbmeb-1194	71	58	)	)	PUNCT
ajbmeb-1194	71	59	includes	include	VERB
ajbmeb-1194	71	60	a.	a.	NOUN
ajbmeb-1194	71	61	it	it	PRON
ajbmeb-1194	71	62	protects	protect	VERB
ajbmeb-1194	71	63	investors	investor	NOUN
ajbmeb-1194	71	64	interest	interest	PROPN
ajbmeb-1194	71	65	b.	b.	PROPN
ajbmeb-1194	72	1	it	it	PRON
ajbmeb-1194	72	2	gives	give	VERB
ajbmeb-1194	72	3	room	room	NOUN
ajbmeb-1194	72	4	for	for	ADP
ajbmeb-1194	72	5	better	well	ADJ
ajbmeb-1194	72	6	corporate	corporate	ADJ
ajbmeb-1194	72	7	governance	governance	NOUN
ajbmeb-1194	72	8	c.	c.	NOUN
ajbmeb-1194	72	9	firms	firm	NOUN
ajbmeb-1194	72	10	get	get	VERB
ajbmeb-1194	72	11	to	to	PART
ajbmeb-1194	72	12	have	have	VERB
ajbmeb-1194	72	13	better	well	ADJ
ajbmeb-1194	72	14	risk	risk	NOUN
ajbmeb-1194	72	15	assessment	assessment	NOUN
ajbmeb-1194	72	16	d.	d.	NOUN
ajbmeb-1194	72	17	reduction	reduction	NOUN
ajbmeb-1194	72	18	in	in	ADP
ajbmeb-1194	72	19	costs	cost	NOUN
ajbmeb-1194	72	20	associated	associate	VERB
ajbmeb-1194	72	21	with	with	ADP
ajbmeb-1194	72	22	capital	capital	PROPN
ajbmeb-1194	72	23	e.	e.	PROPN
ajbmeb-1194	72	24	the	the	DET
ajbmeb-1194	72	25	firm	firm	NOUN
ajbmeb-1194	72	26	’s	’s	PART
ajbmeb-1194	72	27	image	image	NOUN
ajbmeb-1194	72	28	and	and	CCONJ
ajbmeb-1194	72	29	reputation	reputation	NOUN
ajbmeb-1194	72	30	is	be	AUX
ajbmeb-1194	72	31	improved	improve	VERB
ajbmeb-1194	72	32	f.	f.	PROPN
ajbmeb-1194	72	33	investors	investor	NOUN
ajbmeb-1194	72	34	get	get	VERB
ajbmeb-1194	72	35	to	to	PART
ajbmeb-1194	72	36	make	make	VERB
ajbmeb-1194	72	37	better	well	ADJ
ajbmeb-1194	72	38	portfolio	portfolio	NOUN
ajbmeb-1194	72	39	management	management	NOUN
ajbmeb-1194	72	40	decisions	decision	NOUN
ajbmeb-1194	72	41	g.	g.	VERB
ajbmeb-1194	72	42	it	it	PRON
ajbmeb-1194	72	43	facilitates	facilitate	VERB
ajbmeb-1194	72	44	financial	financial	ADJ
ajbmeb-1194	72	45	market	market	NOUN
ajbmeb-1194	72	46	’s	’s	PART
ajbmeb-1194	72	47	efficiency	efficiency	NOUN
ajbmeb-1194	72	48	h.	h.	NOUN
ajbmeb-1194	72	49	reduction	reduction	NOUN
ajbmeb-1194	72	50	in	in	ADP
ajbmeb-1194	72	51	information	information	NOUN
ajbmeb-1194	72	52	asymmetry	asymmetry	NOUN
ajbmeb-1194	72	53	i.	i.	NOUN
ajbmeb-1194	72	54	reduction	reduction	NOUN
ajbmeb-1194	72	55	in	in	ADP
ajbmeb-1194	72	56	adverse	adverse	ADJ
ajbmeb-1194	72	57	selection	selection	NOUN
ajbmeb-1194	72	58	by	by	ADP
ajbmeb-1194	72	59	investors	investor	NOUN
ajbmeb-1194	72	60	with	with	ADP
ajbmeb-1194	72	61	the	the	DET
ajbmeb-1194	72	62	above	above	ADJ
ajbmeb-1194	72	63	benefits	benefit	NOUN
ajbmeb-1194	72	64	of	of	ADP
ajbmeb-1194	72	65	voluntary	voluntary	ADJ
ajbmeb-1194	72	66	disclosure	disclosure	NOUN
ajbmeb-1194	72	67	accruing	accrue	VERB
ajbmeb-1194	72	68	to	to	ADP
ajbmeb-1194	72	69	firms	firm	NOUN
ajbmeb-1194	72	70	,	,	PUNCT
ajbmeb-1194	72	71	it	it	PRON
ajbmeb-1194	72	72	would	would	AUX
ajbmeb-1194	72	73	be	be	AUX
ajbmeb-1194	72	74	important	important	ADJ
ajbmeb-1194	72	75	to	to	PART
ajbmeb-1194	72	76	mention	mention	VERB
ajbmeb-1194	72	77	that	that	SCONJ
ajbmeb-1194	72	78	firms	firm	NOUN
ajbmeb-1194	72	79	who	who	PRON
ajbmeb-1194	72	80	only	only	ADV
ajbmeb-1194	72	81	focus	focus	VERB
ajbmeb-1194	72	82	on	on	ADP
ajbmeb-1194	72	83	disclosing	disclose	VERB
ajbmeb-1194	72	84	mandated	mandate	VERB
ajbmeb-1194	72	85	information	information	NOUN
ajbmeb-1194	72	86	would	would	AUX
ajbmeb-1194	72	87	be	be	AUX
ajbmeb-1194	72	88	better	well	ADJ
ajbmeb-1194	72	89	off	off	ADP
ajbmeb-1194	72	90	if	if	SCONJ
ajbmeb-1194	72	91	they	they	PRON
ajbmeb-1194	72	92	begin	begin	VERB
ajbmeb-1194	72	93	to	to	PART
ajbmeb-1194	72	94	consider	consider	VERB
ajbmeb-1194	72	95	disclosing	disclose	VERB
ajbmeb-1194	72	96	other	other	ADJ
ajbmeb-1194	72	97	information	information	NOUN
ajbmeb-1194	72	98	not	not	PART
ajbmeb-1194	72	99	mandated	mandate	VERB
ajbmeb-1194	72	100	by	by	ADP
ajbmeb-1194	72	101	regulatory	regulatory	ADJ
ajbmeb-1194	72	102	bodies	body	NOUN
ajbmeb-1194	72	103	.	.	PUNCT
ajbmeb-1194	73	1	accounting	accounting	NOUN
ajbmeb-1194	73	2	policies	policy	NOUN
ajbmeb-1194	73	3	as	as	ADP
ajbmeb-1194	73	4	a	a	DET
ajbmeb-1194	73	5	proxy	proxy	NOUN
ajbmeb-1194	73	6	of	of	ADP
ajbmeb-1194	73	7	voluntary	voluntary	ADJ
ajbmeb-1194	73	8	disclosure	disclosure	NOUN
ajbmeb-1194	73	9	for	for	ADP
ajbmeb-1194	73	10	alayemi	alayemi	NOUN
ajbmeb-1194	73	11	(	(	PUNCT
ajbmeb-1194	73	12	2015	2015	NUM
ajbmeb-1194	73	13	)	)	PUNCT
ajbmeb-1194	73	14	,	,	PUNCT
ajbmeb-1194	73	15	accounting	accounting	NOUN
ajbmeb-1194	73	16	policies	policy	NOUN
ajbmeb-1194	73	17	refers	refer	VERB
ajbmeb-1194	73	18	bases	basis	NOUN
ajbmeb-1194	73	19	,	,	PUNCT
ajbmeb-1194	73	20	rules	rule	NOUN
ajbmeb-1194	73	21	,	,	PUNCT
ajbmeb-1194	73	22	principles	principle	NOUN
ajbmeb-1194	73	23	,	,	PUNCT
ajbmeb-1194	73	24	conventions	convention	NOUN
ajbmeb-1194	73	25	and	and	CCONJ
ajbmeb-1194	73	26	procedures	procedure	NOUN
ajbmeb-1194	73	27	used	use	VERB
ajbmeb-1194	73	28	in	in	ADP
ajbmeb-1194	73	29	preparing	prepare	VERB
ajbmeb-1194	73	30	and	and	CCONJ
ajbmeb-1194	73	31	presenting	present	VERB
ajbmeb-1194	73	32	annual	annual	ADJ
ajbmeb-1194	73	33	financial	financial	ADJ
ajbmeb-1194	73	34	statements	statement	NOUN
ajbmeb-1194	73	35	.	.	PUNCT
ajbmeb-1194	74	1	gietzmann	gietzmann	PROPN
ajbmeb-1194	74	2	and	and	CCONJ
ajbmeb-1194	74	3	trombetta	trombetta	PROPN
ajbmeb-1194	74	4	(	(	PUNCT
ajbmeb-1194	74	5	2000	2000	NUM
ajbmeb-1194	74	6	)	)	PUNCT
ajbmeb-1194	74	7	posit	posit	VERB
ajbmeb-1194	74	8	that	that	SCONJ
ajbmeb-1194	74	9	accounting	accounting	NOUN
ajbmeb-1194	74	10	policy	policy	NOUN
ajbmeb-1194	74	11	choice	choice	NOUN
ajbmeb-1194	74	12	is	be	AUX
ajbmeb-1194	74	13	a	a	DET
ajbmeb-1194	74	14	competing	compete	VERB
ajbmeb-1194	74	15	source	source	NOUN
ajbmeb-1194	74	16	of	of	ADP
ajbmeb-1194	74	17	information	information	NOUN
ajbmeb-1194	74	18	that	that	PRON
ajbmeb-1194	74	19	assists	assist	VERB
ajbmeb-1194	74	20	investors	investor	NOUN
ajbmeb-1194	74	21	to	to	PART
ajbmeb-1194	74	22	form	form	VERB
ajbmeb-1194	74	23	beliefs	belief	NOUN
ajbmeb-1194	74	24	about	about	ADP
ajbmeb-1194	74	25	the	the	DET
ajbmeb-1194	74	26	firm	firm	NOUN
ajbmeb-1194	74	27	.	.	PUNCT
ajbmeb-1194	75	1	they	they	PRON
ajbmeb-1194	75	2	also	also	ADV
ajbmeb-1194	75	3	argue	argue	VERB
ajbmeb-1194	75	4	that	that	SCONJ
ajbmeb-1194	75	5	firms	firm	NOUN
ajbmeb-1194	75	6	would	would	AUX
ajbmeb-1194	75	7	usually	usually	ADV
ajbmeb-1194	75	8	disclose	disclose	VERB
ajbmeb-1194	75	9	accounting	accounting	NOUN
ajbmeb-1194	75	10	policy	policy	NOUN
ajbmeb-1194	75	11	choice	choice	NOUN
ajbmeb-1194	75	12	information	information	NOUN
ajbmeb-1194	75	13	more	more	ADV
ajbmeb-1194	75	14	voluntarily	voluntarily	ADV
ajbmeb-1194	75	15	especially	especially	ADV
ajbmeb-1194	75	16	if	if	SCONJ
ajbmeb-1194	75	17	the	the	DET
ajbmeb-1194	75	18	accounting	accounting	NOUN
ajbmeb-1194	75	19	policy	policy	NOUN
ajbmeb-1194	75	20	choice	choice	NOUN
ajbmeb-1194	75	21	tends	tend	VERB
ajbmeb-1194	75	22	to	to	PART
ajbmeb-1194	75	23	be	be	AUX
ajbmeb-1194	75	24	hostile	hostile	ADJ
ajbmeb-1194	75	25	in	in	ADP
ajbmeb-1194	75	26	comparison	comparison	NOUN
ajbmeb-1194	75	27	to	to	ADP
ajbmeb-1194	75	28	the	the	DET
ajbmeb-1194	75	29	previous	previous	ADJ
ajbmeb-1194	75	30	one	one	NOUN
ajbmeb-1194	75	31	used	use	VERB
ajbmeb-1194	75	32	by	by	ADP
ajbmeb-1194	75	33	the	the	DET
ajbmeb-1194	75	34	firm	firm	NOUN
ajbmeb-1194	75	35	.	.	PUNCT
ajbmeb-1194	76	1	firms	firm	NOUN
ajbmeb-1194	76	2	would	would	AUX
ajbmeb-1194	76	3	do	do	VERB
ajbmeb-1194	76	4	this	this	PRON
ajbmeb-1194	76	5	to	to	PART
ajbmeb-1194	76	6	dissuade	dissuade	VERB
ajbmeb-1194	76	7	their	their	PRON
ajbmeb-1194	76	8	investors	investor	NOUN
ajbmeb-1194	76	9	from	from	ADP
ajbmeb-1194	76	10	any	any	DET
ajbmeb-1194	76	11	form	form	NOUN
ajbmeb-1194	76	12	of	of	ADP
ajbmeb-1194	76	13	suspicion	suspicion	NOUN
ajbmeb-1194	76	14	.	.	PUNCT
ajbmeb-1194	77	1	for	for	ADP
ajbmeb-1194	77	2	many	many	ADJ
ajbmeb-1194	77	3	researchers	researcher	NOUN
ajbmeb-1194	77	4	(	(	PUNCT
ajbmeb-1194	77	5	such	such	ADJ
ajbmeb-1194	77	6	as	as	ADP
ajbmeb-1194	77	7	holthausen	holthausen	NOUN
ajbmeb-1194	77	8	&	&	CCONJ
ajbmeb-1194	77	9	leftwich,1983	leftwich,1983	PROPN
ajbmeb-1194	77	10	and	and	CCONJ
ajbmeb-1194	77	11	hand	hand	NOUN
ajbmeb-1194	77	12	&	&	CCONJ
ajbmeb-1194	77	13	skantz	skantz	PROPN
ajbmeb-1194	77	14	,	,	PUNCT
ajbmeb-1194	77	15	1998	1998	NUM
ajbmeb-1194	77	16	)	)	PUNCT
ajbmeb-1194	77	17	,	,	PUNCT
ajbmeb-1194	77	18	accounting	accounting	NOUN
ajbmeb-1194	77	19	policy	policy	NOUN
ajbmeb-1194	77	20	disclosure	disclosure	NOUN
ajbmeb-1194	77	21	can	can	AUX
ajbmeb-1194	77	22	also	also	ADV
ajbmeb-1194	77	23	be	be	AUX
ajbmeb-1194	77	24	used	use	VERB
ajbmeb-1194	77	25	as	as	ADP
ajbmeb-1194	77	26	a	a	DET
ajbmeb-1194	77	27	signalling	signal	VERB
ajbmeb-1194	77	28	instrument	instrument	NOUN
ajbmeb-1194	77	29	for	for	ADP
ajbmeb-1194	77	30	firms	firm	NOUN
ajbmeb-1194	77	31	.	.	PUNCT
ajbmeb-1194	78	1	voluntary	voluntary	ADJ
ajbmeb-1194	78	2	disclosure	disclosure	NOUN
ajbmeb-1194	78	3	of	of	ADP
ajbmeb-1194	78	4	accounting	accounting	NOUN
ajbmeb-1194	78	5	policy	policy	NOUN
ajbmeb-1194	78	6	occurs	occur	VERB
ajbmeb-1194	78	7	when	when	SCONJ
ajbmeb-1194	78	8	a	a	DET
ajbmeb-1194	78	9	firm	firm	NOUN
ajbmeb-1194	78	10	decides	decide	VERB
ajbmeb-1194	78	11	to	to	PART
ajbmeb-1194	78	12	disclose	disclose	VERB
ajbmeb-1194	78	13	significant	significant	ADJ
ajbmeb-1194	78	14	accounting	accounting	NOUN
ajbmeb-1194	78	15	policy	policy	NOUN
ajbmeb-1194	78	16	that	that	PRON
ajbmeb-1194	78	17	is	be	AUX
ajbmeb-1194	78	18	not	not	PART
ajbmeb-1194	78	19	required	require	VERB
ajbmeb-1194	78	20	specifically	specifically	ADV
ajbmeb-1194	78	21	by	by	ADP
ajbmeb-1194	78	22	ifrs	ifrs	PROPN
ajbmeb-1194	78	23	.	.	PUNCT
ajbmeb-1194	79	1	the	the	DET
ajbmeb-1194	79	2	mandatory	mandatory	ADJ
ajbmeb-1194	79	3	disclosure	disclosure	NOUN
ajbmeb-1194	79	4	requirements	requirement	NOUN
ajbmeb-1194	79	5	for	for	ADP
ajbmeb-1194	79	6	accounting	accounting	NOUN
ajbmeb-1194	79	7	policies	policy	NOUN
ajbmeb-1194	79	8	can	can	AUX
ajbmeb-1194	79	9	be	be	AUX
ajbmeb-1194	79	10	found	find	VERB
ajbmeb-1194	79	11	in	in	ADP
ajbmeb-1194	79	12	ias	ias	PROPN
ajbmeb-1194	79	13	8	8	NUM
ajbmeb-1194	79	14	but	but	CCONJ
ajbmeb-1194	79	15	others	other	NOUN
ajbmeb-1194	79	16	based	base	VERB
ajbmeb-1194	79	17	on	on	ADP
ajbmeb-1194	79	18	ifrs	ifrs	PROPN
ajbmeb-1194	79	19	,	,	PUNCT
ajbmeb-1194	79	20	ias	ia	NOUN
ajbmeb-1194	79	21	and	and	CCONJ
ajbmeb-1194	79	22	sic	sic	ADJ
ajbmeb-1194	79	23	requirements	requirement	NOUN
ajbmeb-1194	79	24	include	include	VERB
ajbmeb-1194	79	25	:	:	PUNCT
ajbmeb-1194	79	26	⚫	⚫	VERB
ajbmeb-1194	79	27	insurance	insurance	NOUN
ajbmeb-1194	79	28	contracts	contract	NOUN
ajbmeb-1194	79	29	(	(	PUNCT
ajbmeb-1194	79	30	ifrs	ifrs	NOUN
ajbmeb-1194	79	31	4	4	NUM
ajbmeb-1194	79	32	)	)	PUNCT
ajbmeb-1194	79	33	⚫	⚫	NOUN
ajbmeb-1194	79	34	exploration	exploration	NOUN
ajbmeb-1194	79	35	for	for	ADP
ajbmeb-1194	79	36	and	and	CCONJ
ajbmeb-1194	79	37	evaluation	evaluation	NOUN
ajbmeb-1194	79	38	of	of	ADP
ajbmeb-1194	79	39	mineral	mineral	NOUN
ajbmeb-1194	79	40	resources	resource	NOUN
ajbmeb-1194	79	41	(	(	PUNCT
ajbmeb-1194	79	42	ifrs	ifrs	NOUN
ajbmeb-1194	79	43	6	6	NUM
ajbmeb-1194	79	44	)	)	PUNCT
ajbmeb-1194	79	45	⚫	⚫	NOUN
ajbmeb-1194	79	46	fair	fair	ADJ
ajbmeb-1194	79	47	value	value	NOUN
ajbmeb-1194	79	48	measurement	measurement	NOUN
ajbmeb-1194	79	49	(	(	PUNCT
ajbmeb-1194	79	50	ifrs	ifrs	NOUN
ajbmeb-1194	79	51	13	13	NUM
ajbmeb-1194	79	52	)	)	PUNCT
ajbmeb-1194	79	53	for	for	ADP
ajbmeb-1194	79	54	the	the	DET
ajbmeb-1194	79	55	international	international	ADJ
ajbmeb-1194	79	56	accounting	accounting	NOUN
ajbmeb-1194	79	57	standards	standard	NOUN
ajbmeb-1194	79	58	,	,	PUNCT
ajbmeb-1194	79	59	the	the	DET
ajbmeb-1194	79	60	basic	basic	ADJ
ajbmeb-1194	79	61	disclosure	disclosure	NOUN
ajbmeb-1194	79	62	requirements	requirement	NOUN
ajbmeb-1194	79	63	for	for	ADP
ajbmeb-1194	79	64	accounting	account	VERB
ajbmeb-1194	79	65	american	american	PROPN
ajbmeb-1194	79	66	journal	journal	PROPN
ajbmeb-1194	79	67	of	of	ADP
ajbmeb-1194	79	68	business	business	NOUN
ajbmeb-1194	79	69	management	management	NOUN
ajbmeb-1194	79	70	,	,	PUNCT
ajbmeb-1194	79	71	economics	economic	NOUN
ajbmeb-1194	79	72	and	and	CCONJ
ajbmeb-1194	79	73	banking	banking	NOUN
ajbmeb-1194	79	74	volume	volume	NOUN
ajbmeb-1194	79	75	16	16	NUM
ajbmeb-1194	79	76	sep	sep	PROPN
ajbmeb-1194	79	77	,	,	PUNCT
ajbmeb-1194	79	78	2023	2023	NUM
ajbmeb-1194	79	79	p	p	NOUN
ajbmeb-1194	79	80	a	a	DET
ajbmeb-1194	79	81	g	g	NOUN
ajbmeb-1194	79	82	e	e	NOUN
ajbmeb-1194	80	1	|	|	ADV
ajbmeb-1194	80	2	45	45	NUM
ajbmeb-1194	80	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	80	4	policies	policy	NOUN
ajbmeb-1194	80	5	are	be	AUX
ajbmeb-1194	80	6	:	:	PUNCT
ajbmeb-1194	80	7	⚫	⚫	NOUN
ajbmeb-1194	80	8	inventories	inventory	NOUN
ajbmeb-1194	80	9	(	(	PUNCT
ajbmeb-1194	80	10	ias	ias	PROPN
ajbmeb-1194	80	11	2	2	NUM
ajbmeb-1194	80	12	)	)	PUNCT
ajbmeb-1194	80	13	⚫	⚫	NOUN
ajbmeb-1194	80	14	statement	statement	NOUN
ajbmeb-1194	80	15	of	of	ADP
ajbmeb-1194	80	16	cash	cash	NOUN
ajbmeb-1194	80	17	flows	flow	NOUN
ajbmeb-1194	80	18	(	(	PUNCT
ajbmeb-1194	80	19	ias	ias	PROPN
ajbmeb-1194	80	20	7	7	NUM
ajbmeb-1194	80	21	)	)	PUNCT
ajbmeb-1194	80	22	⚫	⚫	NOUN
ajbmeb-1194	80	23	construction	construction	NOUN
ajbmeb-1194	80	24	contracts	contract	NOUN
ajbmeb-1194	80	25	(	(	PUNCT
ajbmeb-1194	80	26	ias	ias	PROPN
ajbmeb-1194	80	27	11	11	NUM
ajbmeb-1194	80	28	)	)	PUNCT
ajbmeb-1194	80	29	⚫	⚫	NOUN
ajbmeb-1194	80	30	property	property	NOUN
ajbmeb-1194	80	31	,	,	PUNCT
ajbmeb-1194	80	32	plant	plant	NOUN
ajbmeb-1194	80	33	and	and	CCONJ
ajbmeb-1194	80	34	equipment	equipment	NOUN
ajbmeb-1194	80	35	(	(	PUNCT
ajbmeb-1194	80	36	ias	ias	PROPN
ajbmeb-1194	80	37	16	16	NUM
ajbmeb-1194	80	38	)	)	PUNCT
ajbmeb-1194	80	39	⚫	⚫	NOUN
ajbmeb-1194	80	40	revenue	revenue	NOUN
ajbmeb-1194	80	41	(	(	PUNCT
ajbmeb-1194	80	42	ias	ias	PROPN
ajbmeb-1194	80	43	18	18	NUM
ajbmeb-1194	80	44	)	)	PUNCT
ajbmeb-1194	80	45	⚫	⚫	NOUN
ajbmeb-1194	80	46	accounting	account	VERB
ajbmeb-1194	80	47	for	for	ADP
ajbmeb-1194	80	48	government	government	NOUN
ajbmeb-1194	80	49	grants	grant	NOUN
ajbmeb-1194	80	50	and	and	CCONJ
ajbmeb-1194	80	51	disclosure	disclosure	NOUN
ajbmeb-1194	80	52	of	of	ADP
ajbmeb-1194	80	53	government	government	NOUN
ajbmeb-1194	80	54	assistance	assistance	NOUN
ajbmeb-1194	80	55	(	(	PUNCT
ajbmeb-1194	80	56	ias	ias	PROPN
ajbmeb-1194	80	57	20	20	NUM
ajbmeb-1194	80	58	)	)	PUNCT
ajbmeb-1194	80	59	⚫	⚫	VERB
ajbmeb-1194	80	60	separate	separate	ADJ
ajbmeb-1194	80	61	financial	financial	ADJ
ajbmeb-1194	80	62	statement	statement	NOUN
ajbmeb-1194	80	63	(	(	PUNCT
ajbmeb-1194	80	64	ias	ias	PROPN
ajbmeb-1194	80	65	27	27	NUM
ajbmeb-1194	80	66	)	)	PUNCT
ajbmeb-1194	80	67	⚫	⚫	NOUN
ajbmeb-1194	80	68	intangible	intangible	ADJ
ajbmeb-1194	80	69	assets	asset	NOUN
ajbmeb-1194	80	70	(	(	PUNCT
ajbmeb-1194	80	71	ias	ias	PROPN
ajbmeb-1194	80	72	38	38	NUM
ajbmeb-1194	80	73	)	)	PUNCT
ajbmeb-1194	80	74	⚫	⚫	NOUN
ajbmeb-1194	80	75	investment	investment	NOUN
ajbmeb-1194	80	76	property	property	NOUN
ajbmeb-1194	80	77	(	(	PUNCT
ajbmeb-1194	80	78	ias	ias	PROPN
ajbmeb-1194	80	79	40	40	NUM
ajbmeb-1194	80	80	)	)	PUNCT
ajbmeb-1194	80	81	for	for	ADP
ajbmeb-1194	80	82	the	the	DET
ajbmeb-1194	80	83	standards	standard	NOUN
ajbmeb-1194	80	84	interpretation	interpretation	NOUN
ajbmeb-1194	80	85	committee	committee	NOUN
ajbmeb-1194	80	86	,	,	PUNCT
ajbmeb-1194	80	87	only	only	ADV
ajbmeb-1194	80	88	one	one	NUM
ajbmeb-1194	80	89	requirement	requirement	NOUN
ajbmeb-1194	80	90	is	be	AUX
ajbmeb-1194	80	91	mandated	mandate	VERB
ajbmeb-1194	80	92	for	for	ADP
ajbmeb-1194	80	93	accounting	accounting	NOUN
ajbmeb-1194	80	94	policy	policy	NOUN
ajbmeb-1194	80	95	disclosure	disclosure	NOUN
ajbmeb-1194	80	96	found	find	VERB
ajbmeb-1194	80	97	in	in	ADP
ajbmeb-1194	80	98	sic	sic	ADJ
ajbmeb-1194	80	99	27	27	NUM
ajbmeb-1194	80	100	(	(	PUNCT
ajbmeb-1194	80	101	evaluating	evaluate	VERB
ajbmeb-1194	80	102	the	the	DET
ajbmeb-1194	80	103	substance	substance	NOUN
ajbmeb-1194	80	104	of	of	ADP
ajbmeb-1194	80	105	transactions	transaction	NOUN
ajbmeb-1194	80	106	involving	involve	VERB
ajbmeb-1194	80	107	the	the	DET
ajbmeb-1194	80	108	legal	legal	ADJ
ajbmeb-1194	80	109	form	form	NOUN
ajbmeb-1194	80	110	of	of	ADP
ajbmeb-1194	80	111	a	a	DET
ajbmeb-1194	80	112	lease	lease	NOUN
ajbmeb-1194	80	113	)	)	PUNCT
ajbmeb-1194	80	114	.	.	PUNCT
ajbmeb-1194	81	1	the	the	DET
ajbmeb-1194	81	2	only	only	ADJ
ajbmeb-1194	81	3	requirement	requirement	NOUN
ajbmeb-1194	81	4	for	for	ADP
ajbmeb-1194	81	5	firms	firm	NOUN
ajbmeb-1194	81	6	is	be	AUX
ajbmeb-1194	81	7	that	that	SCONJ
ajbmeb-1194	81	8	they	they	PRON
ajbmeb-1194	81	9	should	should	AUX
ajbmeb-1194	81	10	disclose	disclose	VERB
ajbmeb-1194	81	11	the	the	DET
ajbmeb-1194	81	12	accounting	accounting	NOUN
ajbmeb-1194	81	13	treatment	treatment	NOUN
ajbmeb-1194	81	14	used	use	VERB
ajbmeb-1194	81	15	in	in	ADP
ajbmeb-1194	81	16	treating	treat	VERB
ajbmeb-1194	81	17	any	any	DET
ajbmeb-1194	81	18	fee	fee	NOUN
ajbmeb-1194	81	19	received	receive	VERB
ajbmeb-1194	81	20	in	in	ADP
ajbmeb-1194	81	21	the	the	DET
ajbmeb-1194	81	22	legal	legal	ADJ
ajbmeb-1194	81	23	form	form	NOUN
ajbmeb-1194	81	24	of	of	ADP
ajbmeb-1194	81	25	a	a	DET
ajbmeb-1194	81	26	lease	lease	NOUN
ajbmeb-1194	81	27	arrangement	arrangement	NOUN
ajbmeb-1194	81	28	that	that	PRON
ajbmeb-1194	81	29	does	do	AUX
ajbmeb-1194	81	30	not	not	PART
ajbmeb-1194	81	31	,	,	PUNCT
ajbmeb-1194	81	32	in	in	ADP
ajbmeb-1194	81	33	substance	substance	NOUN
ajbmeb-1194	81	34	,	,	PUNCT
ajbmeb-1194	81	35	involve	involve	VERB
ajbmeb-1194	81	36	a	a	DET
ajbmeb-1194	81	37	lease	lease	NOUN
ajbmeb-1194	81	38	under	under	ADP
ajbmeb-1194	81	39	ias	ias	PROPN
ajbmeb-1194	81	40	17	17	NUM
ajbmeb-1194	81	41	.	.	PUNCT
ajbmeb-1194	82	1	it	it	PRON
ajbmeb-1194	82	2	can	can	AUX
ajbmeb-1194	82	3	be	be	AUX
ajbmeb-1194	82	4	argued	argue	VERB
ajbmeb-1194	82	5	at	at	ADP
ajbmeb-1194	82	6	this	this	DET
ajbmeb-1194	82	7	point	point	NOUN
ajbmeb-1194	82	8	that	that	SCONJ
ajbmeb-1194	82	9	there	there	PRON
ajbmeb-1194	82	10	seems	seem	VERB
ajbmeb-1194	82	11	to	to	PART
ajbmeb-1194	82	12	be	be	AUX
ajbmeb-1194	82	13	no	no	DET
ajbmeb-1194	82	14	room	room	NOUN
ajbmeb-1194	82	15	for	for	ADP
ajbmeb-1194	82	16	voluntary	voluntary	ADJ
ajbmeb-1194	82	17	disclosure	disclosure	NOUN
ajbmeb-1194	82	18	as	as	SCONJ
ajbmeb-1194	82	19	the	the	DET
ajbmeb-1194	82	20	international	international	ADJ
ajbmeb-1194	82	21	standards	standard	NOUN
ajbmeb-1194	82	22	virtually	virtually	ADV
ajbmeb-1194	82	23	expect	expect	VERB
ajbmeb-1194	82	24	mandatory	mandatory	ADJ
ajbmeb-1194	82	25	disclosures	disclosure	NOUN
ajbmeb-1194	82	26	on	on	ADP
ajbmeb-1194	82	27	almost	almost	ADV
ajbmeb-1194	82	28	all	all	PRON
ajbmeb-1194	82	29	aspects	aspect	NOUN
ajbmeb-1194	82	30	.	.	PUNCT
ajbmeb-1194	83	1	but	but	CCONJ
ajbmeb-1194	83	2	for	for	ADP
ajbmeb-1194	83	3	critical	critical	ADJ
ajbmeb-1194	83	4	accounting	accounting	NOUN
ajbmeb-1194	83	5	policy	policy	NOUN
ajbmeb-1194	83	6	choices	choice	NOUN
ajbmeb-1194	83	7	on	on	ADP
ajbmeb-1194	83	8	marketable	marketable	ADJ
ajbmeb-1194	83	9	securities	security	NOUN
ajbmeb-1194	83	10	,	,	PUNCT
ajbmeb-1194	83	11	impairments	impairment	NOUN
ajbmeb-1194	83	12	,	,	PUNCT
ajbmeb-1194	83	13	contingencies	contingency	NOUN
ajbmeb-1194	83	14	,	,	PUNCT
ajbmeb-1194	83	15	revenue	revenue	NOUN
ajbmeb-1194	83	16	recognition	recognition	NOUN
ajbmeb-1194	83	17	and	and	CCONJ
ajbmeb-1194	83	18	taxes	taxis	NOUN
ajbmeb-1194	83	19	,	,	PUNCT
ajbmeb-1194	83	20	disclosure	disclosure	NOUN
ajbmeb-1194	83	21	are	be	AUX
ajbmeb-1194	83	22	voluntary	voluntary	ADJ
ajbmeb-1194	83	23	than	than	SCONJ
ajbmeb-1194	83	24	mandated	mandate	VERB
ajbmeb-1194	83	25	.	.	PUNCT
ajbmeb-1194	84	1	according	accord	VERB
ajbmeb-1194	84	2	to	to	ADP
ajbmeb-1194	84	3	herdman	herdman	PROPN
ajbmeb-1194	84	4	(	(	PUNCT
ajbmeb-1194	84	5	2002	2002	NUM
ajbmeb-1194	84	6	)	)	PUNCT
ajbmeb-1194	84	7	a	a	DET
ajbmeb-1194	84	8	critical	critical	ADJ
ajbmeb-1194	84	9	accounting	accounting	NOUN
ajbmeb-1194	84	10	policy	policy	NOUN
ajbmeb-1194	84	11	(	(	PUNCT
ajbmeb-1194	84	12	cap	cap	NOUN
ajbmeb-1194	84	13	)	)	PUNCT
ajbmeb-1194	84	14	is	be	AUX
ajbmeb-1194	84	15	one	one	NUM
ajbmeb-1194	84	16	in	in	ADP
ajbmeb-1194	84	17	which	which	PRON
ajbmeb-1194	84	18	the	the	DET
ajbmeb-1194	84	19	accounting	accounting	NOUN
ajbmeb-1194	84	20	estimate	estimate	NOUN
ajbmeb-1194	84	21	requires	require	VERB
ajbmeb-1194	84	22	assumptions	assumption	NOUN
ajbmeb-1194	84	23	about	about	ADP
ajbmeb-1194	84	24	issues	issue	NOUN
ajbmeb-1194	84	25	that	that	PRON
ajbmeb-1194	84	26	are	be	AUX
ajbmeb-1194	84	27	exceedingly	exceedingly	ADV
ajbmeb-1194	84	28	unverifiable	unverifiable	ADJ
ajbmeb-1194	84	29	at	at	ADP
ajbmeb-1194	84	30	the	the	DET
ajbmeb-1194	84	31	time	time	NOUN
ajbmeb-1194	84	32	the	the	DET
ajbmeb-1194	84	33	accounting	accounting	NOUN
ajbmeb-1194	84	34	estimate	estimate	NOUN
ajbmeb-1194	84	35	is	be	AUX
ajbmeb-1194	84	36	made	make	VERB
ajbmeb-1194	84	37	and	and	CCONJ
ajbmeb-1194	84	38	different	different	ADJ
ajbmeb-1194	84	39	estimates	estimate	NOUN
ajbmeb-1194	84	40	that	that	SCONJ
ajbmeb-1194	84	41	sensibly	sensibly	ADV
ajbmeb-1194	84	42	could	could	AUX
ajbmeb-1194	84	43	have	have	AUX
ajbmeb-1194	84	44	been	be	AUX
ajbmeb-1194	84	45	utilized	utilize	VERB
ajbmeb-1194	84	46	or	or	CCONJ
ajbmeb-1194	84	47	changes	change	NOUN
ajbmeb-1194	84	48	in	in	ADP
ajbmeb-1194	84	49	those	those	DET
ajbmeb-1194	84	50	estimates	estimate	NOUN
ajbmeb-1194	84	51	are	be	AUX
ajbmeb-1194	84	52	probably	probably	ADV
ajbmeb-1194	84	53	going	go	VERB
ajbmeb-1194	84	54	to	to	PART
ajbmeb-1194	84	55	happen	happen	VERB
ajbmeb-1194	84	56	from	from	ADP
ajbmeb-1194	84	57	period	period	NOUN
ajbmeb-1194	84	58	to	to	ADP
ajbmeb-1194	84	59	period	period	NOUN
ajbmeb-1194	84	60	would	would	AUX
ajbmeb-1194	84	61	substantially	substantially	ADV
ajbmeb-1194	84	62	affect	affect	VERB
ajbmeb-1194	84	63	the	the	DET
ajbmeb-1194	84	64	presentation	presentation	NOUN
ajbmeb-1194	84	65	of	of	ADP
ajbmeb-1194	84	66	financial	financial	ADJ
ajbmeb-1194	84	67	condition	condition	NOUN
ajbmeb-1194	84	68	or	or	CCONJ
ajbmeb-1194	84	69	results	result	NOUN
ajbmeb-1194	84	70	of	of	ADP
ajbmeb-1194	84	71	operations	operation	NOUN
ajbmeb-1194	84	72	of	of	ADP
ajbmeb-1194	84	73	the	the	DET
ajbmeb-1194	84	74	firm	firm	NOUN
ajbmeb-1194	84	75	.	.	PUNCT
ajbmeb-1194	85	1	voluntary	voluntary	ADJ
ajbmeb-1194	85	2	disclosure	disclosure	NOUN
ajbmeb-1194	85	3	tends	tend	VERB
ajbmeb-1194	85	4	to	to	PART
ajbmeb-1194	85	5	come	come	VERB
ajbmeb-1194	85	6	more	more	ADV
ajbmeb-1194	85	7	easily	easily	ADV
ajbmeb-1194	85	8	for	for	ADP
ajbmeb-1194	85	9	firms	firm	NOUN
ajbmeb-1194	85	10	who	who	PRON
ajbmeb-1194	85	11	would	would	AUX
ajbmeb-1194	85	12	secure	secure	VERB
ajbmeb-1194	85	13	this	this	PRON
ajbmeb-1194	85	14	as	as	ADP
ajbmeb-1194	85	15	an	an	DET
ajbmeb-1194	85	16	opportunity	opportunity	NOUN
ajbmeb-1194	85	17	to	to	PART
ajbmeb-1194	85	18	reduce	reduce	VERB
ajbmeb-1194	85	19	information	information	NOUN
ajbmeb-1194	85	20	asymmetry	asymmetry	NOUN
ajbmeb-1194	85	21	and	and	CCONJ
ajbmeb-1194	85	22	litigation	litigation	NOUN
ajbmeb-1194	85	23	risks	risk	NOUN
ajbmeb-1194	85	24	.	.	PUNCT
ajbmeb-1194	86	1	information	information	NOUN
ajbmeb-1194	86	2	on	on	ADP
ajbmeb-1194	86	3	governance	governance	NOUN
ajbmeb-1194	86	4	according	accord	VERB
ajbmeb-1194	86	5	to	to	ADP
ajbmeb-1194	86	6	cadbury	cadbury	PROPN
ajbmeb-1194	86	7	(	(	PUNCT
ajbmeb-1194	86	8	1992	1992	NUM
ajbmeb-1194	86	9	)	)	PUNCT
ajbmeb-1194	86	10	,	,	PUNCT
ajbmeb-1194	86	11	corporate	corporate	ADJ
ajbmeb-1194	86	12	governance	governance	NOUN
ajbmeb-1194	86	13	refers	refer	VERB
ajbmeb-1194	86	14	to	to	ADP
ajbmeb-1194	86	15	a	a	DET
ajbmeb-1194	86	16	framework	framework	NOUN
ajbmeb-1194	86	17	by	by	ADP
ajbmeb-1194	86	18	which	which	PRON
ajbmeb-1194	86	19	organizations	organization	NOUN
ajbmeb-1194	86	20	are	be	AUX
ajbmeb-1194	86	21	coordinated	coordinate	VERB
ajbmeb-1194	86	22	and	and	CCONJ
ajbmeb-1194	86	23	controlled	control	VERB
ajbmeb-1194	86	24	.	.	PUNCT
ajbmeb-1194	87	1	information	information	NOUN
ajbmeb-1194	87	2	on	on	ADP
ajbmeb-1194	87	3	governance	governance	NOUN
ajbmeb-1194	87	4	refers	refer	VERB
ajbmeb-1194	87	5	to	to	ADP
ajbmeb-1194	87	6	the	the	DET
ajbmeb-1194	87	7	disclosure	disclosure	NOUN
ajbmeb-1194	87	8	of	of	ADP
ajbmeb-1194	87	9	certain	certain	ADJ
ajbmeb-1194	87	10	information	information	NOUN
ajbmeb-1194	87	11	as	as	SCONJ
ajbmeb-1194	87	12	related	relate	VERB
ajbmeb-1194	87	13	to	to	ADP
ajbmeb-1194	87	14	the	the	DET
ajbmeb-1194	87	15	activities	activity	NOUN
ajbmeb-1194	87	16	that	that	PRON
ajbmeb-1194	87	17	give	give	VERB
ajbmeb-1194	87	18	an	an	DET
ajbmeb-1194	87	19	overall	overall	ADJ
ajbmeb-1194	87	20	picture	picture	NOUN
ajbmeb-1194	87	21	of	of	ADP
ajbmeb-1194	87	22	the	the	DET
ajbmeb-1194	87	23	established	establish	VERB
ajbmeb-1194	87	24	system	system	NOUN
ajbmeb-1194	87	25	upon	upon	SCONJ
ajbmeb-1194	87	26	which	which	PRON
ajbmeb-1194	87	27	the	the	DET
ajbmeb-1194	87	28	directors	director	NOUN
ajbmeb-1194	87	29	of	of	ADP
ajbmeb-1194	87	30	a	a	DET
ajbmeb-1194	87	31	company	company	NOUN
ajbmeb-1194	87	32	and	and	CCONJ
ajbmeb-1194	87	33	employees	employee	NOUN
ajbmeb-1194	87	34	in	in	ADP
ajbmeb-1194	87	35	general	general	ADJ
ajbmeb-1194	87	36	function	function	NOUN
ajbmeb-1194	87	37	so	so	SCONJ
ajbmeb-1194	87	38	as	as	SCONJ
ajbmeb-1194	87	39	to	to	PART
ajbmeb-1194	87	40	achieve	achieve	VERB
ajbmeb-1194	87	41	the	the	DET
ajbmeb-1194	87	42	firm	firm	NOUN
ajbmeb-1194	87	43	’s	’s	PART
ajbmeb-1194	87	44	goals	goal	NOUN
ajbmeb-1194	87	45	and	and	CCONJ
ajbmeb-1194	87	46	also	also	ADV
ajbmeb-1194	87	47	provide	provide	VERB
ajbmeb-1194	87	48	room	room	NOUN
ajbmeb-1194	87	49	for	for	ADP
ajbmeb-1194	87	50	transparency	transparency	NOUN
ajbmeb-1194	87	51	and	and	CCONJ
ajbmeb-1194	87	52	fairness	fairness	NOUN
ajbmeb-1194	87	53	in	in	ADP
ajbmeb-1194	87	54	its	its	PRON
ajbmeb-1194	87	55	dealings	dealing	NOUN
ajbmeb-1194	87	56	with	with	ADP
ajbmeb-1194	87	57	all	all	DET
ajbmeb-1194	87	58	its	its	PRON
ajbmeb-1194	87	59	stakeholders	stakeholder	NOUN
ajbmeb-1194	87	60	.	.	PUNCT
ajbmeb-1194	88	1	it	it	PRON
ajbmeb-1194	88	2	is	be	AUX
ajbmeb-1194	88	3	no	no	DET
ajbmeb-1194	88	4	news	news	NOUN
ajbmeb-1194	88	5	that	that	SCONJ
ajbmeb-1194	88	6	corporate	corporate	ADJ
ajbmeb-1194	88	7	governance	governance	NOUN
ajbmeb-1194	88	8	recently	recently	ADV
ajbmeb-1194	88	9	has	have	AUX
ajbmeb-1194	88	10	pulled	pull	VERB
ajbmeb-1194	88	11	attention	attention	NOUN
ajbmeb-1194	88	12	to	to	ADP
ajbmeb-1194	88	13	itself	itself	PRON
ajbmeb-1194	88	14	and	and	CCONJ
ajbmeb-1194	88	15	consequently	consequently	ADV
ajbmeb-1194	88	16	this	this	PRON
ajbmeb-1194	88	17	led	lead	VERB
ajbmeb-1194	88	18	to	to	ADP
ajbmeb-1194	88	19	continuous	continuous	ADJ
ajbmeb-1194	88	20	recommendations	recommendation	NOUN
ajbmeb-1194	88	21	on	on	ADP
ajbmeb-1194	88	22	codes	code	NOUN
ajbmeb-1194	88	23	of	of	ADP
ajbmeb-1194	88	24	best	good	ADJ
ajbmeb-1194	88	25	practices	practice	NOUN
ajbmeb-1194	88	26	,	,	PUNCT
ajbmeb-1194	88	27	conceptual	conceptual	ADJ
ajbmeb-1194	88	28	models	model	NOUN
ajbmeb-1194	88	29	and	and	CCONJ
ajbmeb-1194	88	30	research	research	NOUN
ajbmeb-1194	88	31	(	(	PUNCT
ajbmeb-1194	88	32	bhasin	bhasin	PROPN
ajbmeb-1194	88	33	,	,	PUNCT
ajbmeb-1194	88	34	2013	2013	NUM
ajbmeb-1194	88	35	)	)	PUNCT
ajbmeb-1194	88	36	.	.	PUNCT
ajbmeb-1194	89	1	this	this	PRON
ajbmeb-1194	89	2	is	be	AUX
ajbmeb-1194	89	3	because	because	SCONJ
ajbmeb-1194	89	4	the	the	DET
ajbmeb-1194	89	5	success	success	NOUN
ajbmeb-1194	89	6	of	of	ADP
ajbmeb-1194	89	7	any	any	DET
ajbmeb-1194	89	8	organization	organization	NOUN
ajbmeb-1194	89	9	lies	lie	VERB
ajbmeb-1194	89	10	in	in	ADP
ajbmeb-1194	89	11	its	its	PRON
ajbmeb-1194	89	12	corporate	corporate	ADJ
ajbmeb-1194	89	13	governance	governance	NOUN
ajbmeb-1194	89	14	practices	practice	NOUN
ajbmeb-1194	89	15	.	.	PUNCT
ajbmeb-1194	90	1	labelle	labelle	PROPN
ajbmeb-1194	90	2	(	(	PUNCT
ajbmeb-1194	90	3	2002	2002	NUM
ajbmeb-1194	90	4	)	)	PUNCT
ajbmeb-1194	90	5	believes	believe	VERB
ajbmeb-1194	90	6	that	that	SCONJ
ajbmeb-1194	90	7	issues	issue	NOUN
ajbmeb-1194	90	8	related	relate	VERB
ajbmeb-1194	90	9	to	to	ADP
ajbmeb-1194	90	10	corporate	corporate	ADJ
ajbmeb-1194	90	11	governance	governance	NOUN
ajbmeb-1194	90	12	are	be	AUX
ajbmeb-1194	90	13	so	so	ADV
ajbmeb-1194	90	14	important	important	ADJ
ajbmeb-1194	90	15	that	that	SCONJ
ajbmeb-1194	90	16	firms	firm	NOUN
ajbmeb-1194	90	17	would	would	AUX
ajbmeb-1194	90	18	most	most	ADV
ajbmeb-1194	90	19	likely	likely	ADV
ajbmeb-1194	90	20	use	use	VERB
ajbmeb-1194	90	21	information	information	NOUN
ajbmeb-1194	90	22	about	about	ADP
ajbmeb-1194	90	23	them	they	PRON
ajbmeb-1194	90	24	for	for	ADP
ajbmeb-1194	90	25	what	what	PRON
ajbmeb-1194	90	26	he	he	PRON
ajbmeb-1194	90	27	calls	call	VERB
ajbmeb-1194	90	28	“	"	PUNCT
ajbmeb-1194	90	29	impression	impression	NOUN
ajbmeb-1194	90	30	management	management	NOUN
ajbmeb-1194	90	31	.	.	PUNCT
ajbmeb-1194	90	32	”	"	PUNCT
ajbmeb-1194	91	1	collett	collett	PROPN
ajbmeb-1194	91	2	and	and	CCONJ
ajbmeb-1194	91	3	hrasky	hrasky	ADJ
ajbmeb-1194	91	4	(	(	PUNCT
ajbmeb-1194	91	5	2005	2005	NUM
ajbmeb-1194	91	6	)	)	PUNCT
ajbmeb-1194	91	7	argue	argue	VERB
ajbmeb-1194	91	8	that	that	SCONJ
ajbmeb-1194	91	9	the	the	DET
ajbmeb-1194	91	10	two	two	NUM
ajbmeb-1194	91	11	reasons	reason	NOUN
ajbmeb-1194	91	12	why	why	SCONJ
ajbmeb-1194	91	13	firms	firm	NOUN
ajbmeb-1194	91	14	disclose	disclose	VERB
ajbmeb-1194	91	15	information	information	NOUN
ajbmeb-1194	91	16	related	relate	VERB
ajbmeb-1194	91	17	to	to	ADP
ajbmeb-1194	91	18	governance	governance	NOUN
ajbmeb-1194	91	19	are	be	AUX
ajbmeb-1194	91	20	;	;	PUNCT
ajbmeb-1194	91	21	first	first	ADV
ajbmeb-1194	91	22	to	to	PART
ajbmeb-1194	91	23	reduce	reduce	VERB
ajbmeb-1194	91	24	information	information	NOUN
ajbmeb-1194	91	25	asymmetry	asymmetry	NOUN
ajbmeb-1194	91	26	which	which	PRON
ajbmeb-1194	91	27	would	would	AUX
ajbmeb-1194	91	28	in	in	ADP
ajbmeb-1194	91	29	turn	turn	NOUN
ajbmeb-1194	91	30	reduce	reduce	VERB
ajbmeb-1194	91	31	cost	cost	NOUN
ajbmeb-1194	91	32	of	of	ADP
ajbmeb-1194	91	33	external	external	ADJ
ajbmeb-1194	91	34	capital	capital	NOUN
ajbmeb-1194	91	35	financing	financing	NOUN
ajbmeb-1194	91	36	and	and	CCONJ
ajbmeb-1194	91	37	second	second	ADJ
ajbmeb-1194	91	38	in	in	ADP
ajbmeb-1194	91	39	situations	situation	NOUN
ajbmeb-1194	91	40	where	where	SCONJ
ajbmeb-1194	91	41	firm	firm	ADJ
ajbmeb-1194	91	42	performance	performance	NOUN
ajbmeb-1194	91	43	is	be	AUX
ajbmeb-1194	91	44	poor	poor	ADJ
ajbmeb-1194	91	45	,	,	PUNCT
ajbmeb-1194	91	46	information	information	NOUN
ajbmeb-1194	91	47	disclosure	disclosure	NOUN
ajbmeb-1194	91	48	is	be	AUX
ajbmeb-1194	91	49	done	do	VERB
ajbmeb-1194	91	50	to	to	PART
ajbmeb-1194	91	51	increase	increase	VERB
ajbmeb-1194	91	52	firm	firm	ADJ
ajbmeb-1194	91	53	valuation	valuation	NOUN
ajbmeb-1194	91	54	and	and	CCONJ
ajbmeb-1194	91	55	to	to	PART
ajbmeb-1194	91	56	explain	explain	VERB
ajbmeb-1194	91	57	the	the	DET
ajbmeb-1194	91	58	poor	poor	ADJ
ajbmeb-1194	91	59	performance	performance	NOUN
ajbmeb-1194	91	60	and	and	CCONJ
ajbmeb-1194	91	61	prevent	prevent	VERB
ajbmeb-1194	91	62	job	job	NOUN
ajbmeb-1194	91	63	loss	loss	NOUN
ajbmeb-1194	91	64	of	of	ADP
ajbmeb-1194	91	65	management	management	NOUN
ajbmeb-1194	91	66	staff	staff	NOUN
ajbmeb-1194	91	67	.	.	PUNCT
ajbmeb-1194	92	1	this	this	DET
ajbmeb-1194	92	2	argument	argument	NOUN
ajbmeb-1194	92	3	was	be	AUX
ajbmeb-1194	92	4	also	also	ADV
ajbmeb-1194	92	5	posited	posit	VERB
ajbmeb-1194	92	6	by	by	ADP
ajbmeb-1194	92	7	other	other	ADJ
ajbmeb-1194	92	8	researchers	researcher	NOUN
ajbmeb-1194	92	9	such	such	ADJ
ajbmeb-1194	92	10	as	as	ADP
ajbmeb-1194	92	11	asx	asx	NOUN
ajbmeb-1194	92	12	corporate	corporate	ADJ
ajbmeb-1194	92	13	governance	governance	NOUN
ajbmeb-1194	92	14	council	council	NOUN
ajbmeb-1194	92	15	(	(	PUNCT
ajbmeb-1194	92	16	2003	2003	NUM
ajbmeb-1194	92	17	)	)	PUNCT
ajbmeb-1194	92	18	,	,	PUNCT
ajbmeb-1194	92	19	macdonald	macdonald	PROPN
ajbmeb-1194	92	20	(	(	PUNCT
ajbmeb-1194	92	21	1995	1995	NUM
ajbmeb-1194	92	22	)	)	PUNCT
ajbmeb-1194	92	23	and	and	CCONJ
ajbmeb-1194	92	24	sauer	sauer	PROPN
ajbmeb-1194	92	25	(	(	PUNCT
ajbmeb-1194	92	26	1996	1996	NUM
ajbmeb-1194	92	27	)	)	PUNCT
ajbmeb-1194	92	28	.	.	PUNCT
ajbmeb-1194	93	1	general	general	ADJ
ajbmeb-1194	93	2	information	information	NOUN
ajbmeb-1194	93	3	disclosed	disclose	VERB
ajbmeb-1194	93	4	under	under	ADP
ajbmeb-1194	93	5	corporate	corporate	ADJ
ajbmeb-1194	93	6	governance	governance	NOUN
ajbmeb-1194	93	7	disclosures	disclosure	NOUN
ajbmeb-1194	93	8	include	include	VERB
ajbmeb-1194	93	9	board	board	PROPN
ajbmeb-1194	93	10	american	american	PROPN
ajbmeb-1194	93	11	journal	journal	PROPN
ajbmeb-1194	93	12	of	of	ADP
ajbmeb-1194	93	13	business	business	NOUN
ajbmeb-1194	93	14	management	management	NOUN
ajbmeb-1194	93	15	,	,	PUNCT
ajbmeb-1194	93	16	economics	economic	NOUN
ajbmeb-1194	93	17	and	and	CCONJ
ajbmeb-1194	93	18	banking	banking	NOUN
ajbmeb-1194	93	19	volume	volume	NOUN
ajbmeb-1194	93	20	16	16	NUM
ajbmeb-1194	93	21	sep	sep	PROPN
ajbmeb-1194	93	22	,	,	PUNCT
ajbmeb-1194	93	23	2023	2023	NUM
ajbmeb-1194	93	24	p	p	NOUN
ajbmeb-1194	93	25	a	a	DET
ajbmeb-1194	93	26	g	g	NOUN
ajbmeb-1194	93	27	e	e	NOUN
ajbmeb-1194	93	28	|	|	ADV
ajbmeb-1194	93	29	46	46	NUM
ajbmeb-1194	93	30	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	93	31	of	of	ADP
ajbmeb-1194	93	32	directors	director	NOUN
ajbmeb-1194	93	33	balance	balance	NOUN
ajbmeb-1194	93	34	and	and	CCONJ
ajbmeb-1194	93	35	renumeration	renumeration	NOUN
ajbmeb-1194	93	36	,	,	PUNCT
ajbmeb-1194	93	37	risk	risk	NOUN
ajbmeb-1194	93	38	management	management	NOUN
ajbmeb-1194	93	39	,	,	PUNCT
ajbmeb-1194	93	40	meetings	meeting	NOUN
ajbmeb-1194	93	41	,	,	PUNCT
ajbmeb-1194	93	42	going	going	NOUN
ajbmeb-1194	93	43	-	-	PUNCT
ajbmeb-1194	93	44	concern	concern	NOUN
ajbmeb-1194	93	45	reporting	reporting	NOUN
ajbmeb-1194	93	46	,	,	PUNCT
ajbmeb-1194	93	47	formation	formation	NOUN
ajbmeb-1194	93	48	of	of	ADP
ajbmeb-1194	93	49	committees	committee	NOUN
ajbmeb-1194	93	50	and	and	CCONJ
ajbmeb-1194	93	51	compliance	compliance	NOUN
ajbmeb-1194	93	52	reports	report	NOUN
ajbmeb-1194	93	53	of	of	ADP
ajbmeb-1194	93	54	the	the	DET
ajbmeb-1194	93	55	committees	committee	NOUN
ajbmeb-1194	93	56	,	,	PUNCT
ajbmeb-1194	93	57	cg	cg	NOUN
ajbmeb-1194	93	58	initiatives	initiative	NOUN
ajbmeb-1194	93	59	and	and	CCONJ
ajbmeb-1194	93	60	internal	internal	ADJ
ajbmeb-1194	93	61	controls	control	NOUN
ajbmeb-1194	93	62	.	.	PUNCT
ajbmeb-1194	94	1	garko	garko	NOUN
ajbmeb-1194	94	2	(	(	PUNCT
ajbmeb-1194	94	3	2016	2016	NUM
ajbmeb-1194	94	4	)	)	PUNCT
ajbmeb-1194	94	5	posits	posit	NOUN
ajbmeb-1194	94	6	that	that	SCONJ
ajbmeb-1194	94	7	an	an	DET
ajbmeb-1194	94	8	effective	effective	ADJ
ajbmeb-1194	94	9	board	board	NOUN
ajbmeb-1194	94	10	of	of	ADP
ajbmeb-1194	94	11	directors	director	NOUN
ajbmeb-1194	94	12	is	be	AUX
ajbmeb-1194	94	13	the	the	DET
ajbmeb-1194	94	14	center	center	NOUN
ajbmeb-1194	94	15	of	of	ADP
ajbmeb-1194	94	16	the	the	DET
ajbmeb-1194	94	17	governance	governance	NOUN
ajbmeb-1194	94	18	structure	structure	NOUN
ajbmeb-1194	94	19	of	of	ADP
ajbmeb-1194	94	20	a	a	DET
ajbmeb-1194	94	21	well	well	ADV
ajbmeb-1194	94	22	-	-	PUNCT
ajbmeb-1194	94	23	functioning	function	VERB
ajbmeb-1194	94	24	and	and	CCONJ
ajbmeb-1194	94	25	well	well	ADV
ajbmeb-1194	94	26	-	-	PUNCT
ajbmeb-1194	94	27	governed	govern	VERB
ajbmeb-1194	94	28	corporation	corporation	NOUN
ajbmeb-1194	94	29	,	,	PUNCT
ajbmeb-1194	94	30	acting	act	VERB
ajbmeb-1194	94	31	as	as	ADP
ajbmeb-1194	94	32	the	the	DET
ajbmeb-1194	94	33	ultimate	ultimate	ADJ
ajbmeb-1194	94	34	internal	internal	PROPN
ajbmeb-1194	94	35	monitor	monitor	NOUN
ajbmeb-1194	94	36	.	.	PUNCT
ajbmeb-1194	95	1	some	some	DET
ajbmeb-1194	95	2	factors	factor	NOUN
ajbmeb-1194	95	3	that	that	PRON
ajbmeb-1194	95	4	can	can	AUX
ajbmeb-1194	95	5	either	either	CCONJ
ajbmeb-1194	95	6	impede	impede	VERB
ajbmeb-1194	95	7	or	or	CCONJ
ajbmeb-1194	95	8	cause	cause	VERB
ajbmeb-1194	95	9	progress	progress	NOUN
ajbmeb-1194	95	10	in	in	ADP
ajbmeb-1194	95	11	the	the	DET
ajbmeb-1194	95	12	governing	govern	VERB
ajbmeb-1194	95	13	process	process	NOUN
ajbmeb-1194	95	14	of	of	ADP
ajbmeb-1194	95	15	a	a	DET
ajbmeb-1194	95	16	firm	firm	NOUN
ajbmeb-1194	95	17	are	be	AUX
ajbmeb-1194	95	18	.	.	PUNCT
ajbmeb-1194	96	1	i.	i.	PROPN
ajbmeb-1194	96	2	board	board	PROPN
ajbmeb-1194	96	3	composition	composition	PROPN
ajbmeb-1194	96	4	a	a	DET
ajbmeb-1194	96	5	board	board	NOUN
ajbmeb-1194	96	6	in	in	ADP
ajbmeb-1194	96	7	the	the	DET
ajbmeb-1194	96	8	corporate	corporate	ADJ
ajbmeb-1194	96	9	world	world	NOUN
ajbmeb-1194	96	10	refers	refer	VERB
ajbmeb-1194	96	11	to	to	ADP
ajbmeb-1194	96	12	a	a	DET
ajbmeb-1194	96	13	group	group	NOUN
ajbmeb-1194	96	14	of	of	ADP
ajbmeb-1194	96	15	selected	select	VERB
ajbmeb-1194	96	16	individuals	individual	NOUN
ajbmeb-1194	96	17	appointed	appoint	VERB
ajbmeb-1194	96	18	by	by	ADP
ajbmeb-1194	96	19	the	the	DET
ajbmeb-1194	96	20	shareholders	shareholder	NOUN
ajbmeb-1194	96	21	of	of	ADP
ajbmeb-1194	96	22	a	a	DET
ajbmeb-1194	96	23	firm	firm	NOUN
ajbmeb-1194	96	24	whose	whose	DET
ajbmeb-1194	96	25	responsibility	responsibility	NOUN
ajbmeb-1194	96	26	to	to	PART
ajbmeb-1194	96	27	direct	direct	VERB
ajbmeb-1194	96	28	the	the	DET
ajbmeb-1194	96	29	daily	daily	ADJ
ajbmeb-1194	96	30	operations	operation	NOUN
ajbmeb-1194	96	31	of	of	ADP
ajbmeb-1194	96	32	the	the	DET
ajbmeb-1194	96	33	firm	firm	NOUN
ajbmeb-1194	96	34	.	.	PUNCT
ajbmeb-1194	97	1	for	for	SCONJ
ajbmeb-1194	97	2	the	the	DET
ajbmeb-1194	97	3	board	board	NOUN
ajbmeb-1194	97	4	to	to	PART
ajbmeb-1194	97	5	effectively	effectively	ADV
ajbmeb-1194	97	6	fulfill	fulfill	VERB
ajbmeb-1194	97	7	its	its	PRON
ajbmeb-1194	97	8	stewardship	stewardship	NOUN
ajbmeb-1194	97	9	role	role	NOUN
ajbmeb-1194	97	10	,	,	PUNCT
ajbmeb-1194	97	11	the	the	DET
ajbmeb-1194	97	12	board	board	NOUN
ajbmeb-1194	97	13	should	should	AUX
ajbmeb-1194	97	14	possess	possess	VERB
ajbmeb-1194	97	15	the	the	DET
ajbmeb-1194	97	16	required	required	ADJ
ajbmeb-1194	97	17	skills	skill	NOUN
ajbmeb-1194	97	18	and	and	CCONJ
ajbmeb-1194	97	19	competence	competence	NOUN
ajbmeb-1194	97	20	effectively	effectively	ADV
ajbmeb-1194	97	21	manage	manage	VERB
ajbmeb-1194	97	22	different	different	ADJ
ajbmeb-1194	97	23	business	business	NOUN
ajbmeb-1194	97	24	issues	issue	NOUN
ajbmeb-1194	97	25	,	,	PUNCT
ajbmeb-1194	97	26	review	review	NOUN
ajbmeb-1194	97	27	and	and	CCONJ
ajbmeb-1194	97	28	challenge	challenge	NOUN
ajbmeb-1194	97	29	management	management	NOUN
ajbmeb-1194	97	30	performance	performance	NOUN
ajbmeb-1194	97	31	.	.	PUNCT
ajbmeb-1194	98	1	it	it	PRON
ajbmeb-1194	98	2	should	should	AUX
ajbmeb-1194	98	3	be	be	AUX
ajbmeb-1194	98	4	of	of	ADP
ajbmeb-1194	98	5	adequate	adequate	ADJ
ajbmeb-1194	98	6	size	size	NOUN
ajbmeb-1194	98	7	and	and	CCONJ
ajbmeb-1194	98	8	be	be	AUX
ajbmeb-1194	98	9	committed	commit	VERB
ajbmeb-1194	98	10	to	to	ADP
ajbmeb-1194	98	11	fulfilling	fulfil	VERB
ajbmeb-1194	98	12	its	its	PRON
ajbmeb-1194	98	13	responsibilities	responsibility	NOUN
ajbmeb-1194	98	14	.	.	PUNCT
ajbmeb-1194	99	1	a	a	DET
ajbmeb-1194	99	2	board	board	NOUN
ajbmeb-1194	99	3	usually	usually	ADV
ajbmeb-1194	99	4	comprises	comprise	VERB
ajbmeb-1194	99	5	of	of	ADP
ajbmeb-1194	99	6	both	both	PRON
ajbmeb-1194	99	7	outside	outside	ADJ
ajbmeb-1194	99	8	(	(	PUNCT
ajbmeb-1194	99	9	non	non	ADJ
ajbmeb-1194	99	10	-	-	ADJ
ajbmeb-1194	99	11	executive	executive	ADJ
ajbmeb-1194	99	12	)	)	PUNCT
ajbmeb-1194	99	13	directors	director	NOUN
ajbmeb-1194	99	14	and	and	CCONJ
ajbmeb-1194	99	15	inside	inside	ADV
ajbmeb-1194	99	16	(	(	PUNCT
ajbmeb-1194	99	17	executive	executive	ADJ
ajbmeb-1194	99	18	)	)	PUNCT
ajbmeb-1194	99	19	directors	director	NOUN
ajbmeb-1194	99	20	.	.	PUNCT
ajbmeb-1194	100	1	for	for	ADP
ajbmeb-1194	100	2	hermalin	hermalin	NOUN
ajbmeb-1194	100	3	and	and	CCONJ
ajbmeb-1194	100	4	weisbach	weisbach	NOUN
ajbmeb-1194	100	5	(	(	PUNCT
ajbmeb-1194	100	6	1991	1991	NUM
ajbmeb-1194	100	7	)	)	PUNCT
ajbmeb-1194	100	8	,	,	PUNCT
ajbmeb-1194	100	9	agency	agency	NOUN
ajbmeb-1194	100	10	problems	problem	NOUN
ajbmeb-1194	100	11	can	can	AUX
ajbmeb-1194	100	12	be	be	AUX
ajbmeb-1194	100	13	reduced	reduce	VERB
ajbmeb-1194	100	14	through	through	ADP
ajbmeb-1194	100	15	the	the	DET
ajbmeb-1194	100	16	help	help	NOUN
ajbmeb-1194	100	17	of	of	ADP
ajbmeb-1194	100	18	corporate	corporate	ADJ
ajbmeb-1194	100	19	governance	governance	NOUN
ajbmeb-1194	100	20	as	as	SCONJ
ajbmeb-1194	100	21	it	it	PRON
ajbmeb-1194	100	22	has	have	AUX
ajbmeb-1194	100	23	been	be	AUX
ajbmeb-1194	100	24	observed	observe	VERB
ajbmeb-1194	100	25	by	by	ADP
ajbmeb-1194	100	26	several	several	ADJ
ajbmeb-1194	100	27	researchers	researcher	NOUN
ajbmeb-1194	100	28	such	such	ADJ
ajbmeb-1194	100	29	as	as	ADP
ajbmeb-1194	100	30	fama	fama	PROPN
ajbmeb-1194	100	31	and	and	CCONJ
ajbmeb-1194	100	32	jensen	jensen	PROPN
ajbmeb-1194	100	33	(	(	PUNCT
ajbmeb-1194	100	34	1983	1983	NUM
ajbmeb-1194	100	35	)	)	PUNCT
ajbmeb-1194	100	36	and	and	CCONJ
ajbmeb-1194	100	37	forker(1992	forker(1992	PROPN
ajbmeb-1194	100	38	)	)	PUNCT
ajbmeb-1194	100	39	that	that	SCONJ
ajbmeb-1194	100	40	non	non	ADJ
ajbmeb-1194	100	41	-	-	ADJ
ajbmeb-1194	100	42	executive	executive	ADJ
ajbmeb-1194	100	43	directors	director	NOUN
ajbmeb-1194	100	44	usually	usually	ADV
ajbmeb-1194	100	45	have	have	VERB
ajbmeb-1194	100	46	a	a	DET
ajbmeb-1194	100	47	better	well	ADJ
ajbmeb-1194	100	48	monitoring	monitoring	NOUN
ajbmeb-1194	100	49	ability	ability	NOUN
ajbmeb-1194	100	50	over	over	ADP
ajbmeb-1194	100	51	management	management	NOUN
ajbmeb-1194	100	52	and	and	CCONJ
ajbmeb-1194	100	53	as	as	ADP
ajbmeb-1194	100	54	such	such	ADJ
ajbmeb-1194	100	55	effect	effect	NOUN
ajbmeb-1194	100	56	the	the	DET
ajbmeb-1194	100	57	quality	quality	NOUN
ajbmeb-1194	100	58	of	of	ADP
ajbmeb-1194	100	59	financial	financial	ADJ
ajbmeb-1194	100	60	disclosure	disclosure	NOUN
ajbmeb-1194	100	61	done	do	VERB
ajbmeb-1194	100	62	by	by	ADP
ajbmeb-1194	100	63	firms	firm	NOUN
ajbmeb-1194	100	64	.	.	PUNCT
ajbmeb-1194	101	1	according	accord	VERB
ajbmeb-1194	101	2	to	to	ADP
ajbmeb-1194	101	3	kurawa	kurawa	PROPN
ajbmeb-1194	101	4	and	and	CCONJ
ajbmeb-1194	101	5	kabara	kabara	PROPN
ajbmeb-1194	101	6	(	(	PUNCT
ajbmeb-1194	101	7	2014	2014	NUM
ajbmeb-1194	101	8	)	)	PUNCT
ajbmeb-1194	101	9	,	,	PUNCT
ajbmeb-1194	101	10	it	it	PRON
ajbmeb-1194	101	11	is	be	AUX
ajbmeb-1194	101	12	probably	probably	ADV
ajbmeb-1194	101	13	upon	upon	SCONJ
ajbmeb-1194	101	14	this	this	DET
ajbmeb-1194	101	15	premise	premise	NOUN
ajbmeb-1194	101	16	that	that	SCONJ
ajbmeb-1194	101	17	the	the	DET
ajbmeb-1194	101	18	nigerian	nigerian	ADJ
ajbmeb-1194	101	19	code	code	NOUN
ajbmeb-1194	101	20	of	of	ADP
ajbmeb-1194	101	21	corporate	corporate	ADJ
ajbmeb-1194	101	22	governance	governance	NOUN
ajbmeb-1194	101	23	recommends	recommend	VERB
ajbmeb-1194	101	24	a	a	DET
ajbmeb-1194	101	25	board	board	NOUN
ajbmeb-1194	101	26	size	size	NOUN
ajbmeb-1194	101	27	of	of	ADP
ajbmeb-1194	101	28	between	between	ADP
ajbmeb-1194	101	29	five	five	NUM
ajbmeb-1194	101	30	to	to	PART
ajbmeb-1194	101	31	fifteen	fifteen	NUM
ajbmeb-1194	101	32	comprising	comprising	NOUN
ajbmeb-1194	101	33	executive	executive	NOUN
ajbmeb-1194	101	34	and	and	CCONJ
ajbmeb-1194	101	35	non	non	ADJ
ajbmeb-1194	101	36	-	-	ADJ
ajbmeb-1194	101	37	executive	executive	ADJ
ajbmeb-1194	101	38	directors	director	NOUN
ajbmeb-1194	101	39	.	.	PUNCT
ajbmeb-1194	102	1	ii	ii	PROPN
ajbmeb-1194	102	2	.	.	PUNCT
ajbmeb-1194	103	1	role	role	NOUN
ajbmeb-1194	103	2	duality	duality	NOUN
ajbmeb-1194	103	3	under	under	ADP
ajbmeb-1194	103	4	role	role	NOUN
ajbmeb-1194	103	5	duality	duality	NOUN
ajbmeb-1194	103	6	,	,	PUNCT
ajbmeb-1194	103	7	an	an	DET
ajbmeb-1194	103	8	individual	individual	NOUN
ajbmeb-1194	103	9	holds	hold	VERB
ajbmeb-1194	103	10	two	two	NUM
ajbmeb-1194	103	11	roles	role	NOUN
ajbmeb-1194	103	12	the	the	DET
ajbmeb-1194	103	13	chief	chief	ADJ
ajbmeb-1194	103	14	executive	executive	ADJ
ajbmeb-1194	103	15	officer	officer	NOUN
ajbmeb-1194	103	16	and	and	CCONJ
ajbmeb-1194	103	17	the	the	DET
ajbmeb-1194	103	18	chairman	chairman	NOUN
ajbmeb-1194	103	19	of	of	ADP
ajbmeb-1194	103	20	the	the	DET
ajbmeb-1194	103	21	board	board	NOUN
ajbmeb-1194	103	22	.	.	PUNCT
ajbmeb-1194	104	1	on	on	ADP
ajbmeb-1194	104	2	all	all	DET
ajbmeb-1194	104	3	grounds	ground	NOUN
ajbmeb-1194	104	4	,	,	PUNCT
ajbmeb-1194	104	5	this	this	PRON
ajbmeb-1194	104	6	is	be	AUX
ajbmeb-1194	104	7	totally	totally	ADV
ajbmeb-1194	104	8	unhealthy	unhealthy	ADJ
ajbmeb-1194	104	9	for	for	ADP
ajbmeb-1194	104	10	any	any	DET
ajbmeb-1194	104	11	firm	firm	NOUN
ajbmeb-1194	104	12	,	,	PUNCT
ajbmeb-1194	104	13	as	as	SCONJ
ajbmeb-1194	104	14	molz	molz	PROPN
ajbmeb-1194	104	15	(	(	PUNCT
ajbmeb-1194	104	16	1988	1988	NUM
ajbmeb-1194	104	17	)	)	PUNCT
ajbmeb-1194	104	18	asserts	assert	VERB
ajbmeb-1194	104	19	that	that	SCONJ
ajbmeb-1194	104	20	this	this	PRON
ajbmeb-1194	104	21	can	can	AUX
ajbmeb-1194	104	22	limit	limit	VERB
ajbmeb-1194	104	23	the	the	DET
ajbmeb-1194	104	24	board	board	NOUN
ajbmeb-1194	104	25	from	from	ADP
ajbmeb-1194	104	26	adequately	adequately	ADV
ajbmeb-1194	104	27	monitoring	monitoring	NOUN
ajbmeb-1194	104	28	,	,	PUNCT
ajbmeb-1194	104	29	disciplining	discipline	VERB
ajbmeb-1194	104	30	and	and	CCONJ
ajbmeb-1194	104	31	compensating	compensate	VERB
ajbmeb-1194	104	32	the	the	DET
ajbmeb-1194	104	33	senior	senior	ADJ
ajbmeb-1194	104	34	managers	manager	NOUN
ajbmeb-1194	104	35	.	.	PUNCT
ajbmeb-1194	105	1	in	in	ADP
ajbmeb-1194	105	2	extreme	extreme	ADJ
ajbmeb-1194	105	3	cases	case	NOUN
ajbmeb-1194	105	4	,	,	PUNCT
ajbmeb-1194	105	5	the	the	DET
ajbmeb-1194	105	6	ceo	ceo	NOUN
ajbmeb-1194	105	7	can	can	AUX
ajbmeb-1194	105	8	become	become	VERB
ajbmeb-1194	105	9	unnecessarily	unnecessarily	ADV
ajbmeb-1194	105	10	bossy	bossy	ADJ
ajbmeb-1194	105	11	and	and	CCONJ
ajbmeb-1194	105	12	opportunistic	opportunistic	ADJ
ajbmeb-1194	105	13	due	due	ADP
ajbmeb-1194	105	14	to	to	ADP
ajbmeb-1194	105	15	his	his	PRON
ajbmeb-1194	105	16	dual	dual	ADJ
ajbmeb-1194	105	17	roles	role	NOUN
ajbmeb-1194	105	18	and	and	CCONJ
ajbmeb-1194	105	19	at	at	ADP
ajbmeb-1194	105	20	the	the	DET
ajbmeb-1194	105	21	same	same	ADJ
ajbmeb-1194	105	22	time	time	NOUN
ajbmeb-1194	105	23	he	he	PRON
ajbmeb-1194	105	24	/	/	PUNCT
ajbmeb-1194	106	1	she	she	PRON
ajbmeb-1194	106	2	can	can	AUX
ajbmeb-1194	106	3	biased	bias	VERB
ajbmeb-1194	106	4	towards	towards	ADP
ajbmeb-1194	106	5	management	management	NOUN
ajbmeb-1194	106	6	at	at	ADP
ajbmeb-1194	106	7	the	the	DET
ajbmeb-1194	106	8	expense	expense	NOUN
ajbmeb-1194	106	9	of	of	ADP
ajbmeb-1194	106	10	the	the	DET
ajbmeb-1194	106	11	shareholders	shareholder	NOUN
ajbmeb-1194	106	12	thereby	thereby	ADV
ajbmeb-1194	106	13	giving	give	VERB
ajbmeb-1194	106	14	room	room	NOUN
ajbmeb-1194	106	15	to	to	ADP
ajbmeb-1194	106	16	agency	agency	NOUN
ajbmeb-1194	106	17	problems	problem	NOUN
ajbmeb-1194	106	18	.	.	PUNCT
ajbmeb-1194	107	1	to	to	PART
ajbmeb-1194	107	2	prevent	prevent	VERB
ajbmeb-1194	107	3	this	this	PRON
ajbmeb-1194	107	4	from	from	ADP
ajbmeb-1194	107	5	occurring	occur	VERB
ajbmeb-1194	107	6	,	,	PUNCT
ajbmeb-1194	107	7	the	the	DET
ajbmeb-1194	107	8	2003	2003	NUM
ajbmeb-1194	107	9	securities	security	NOUN
ajbmeb-1194	107	10	and	and	CCONJ
ajbmeb-1194	107	11	exchange	exchange	PROPN
ajbmeb-1194	107	12	commission	commission	PROPN
ajbmeb-1194	107	13	code	code	NOUN
ajbmeb-1194	107	14	of	of	ADP
ajbmeb-1194	107	15	corporate	corporate	ADJ
ajbmeb-1194	107	16	governance	governance	NOUN
ajbmeb-1194	107	17	recommends	recommend	VERB
ajbmeb-1194	107	18	that	that	SCONJ
ajbmeb-1194	107	19	different	different	ADJ
ajbmeb-1194	107	20	persons	person	NOUN
ajbmeb-1194	107	21	should	should	AUX
ajbmeb-1194	107	22	be	be	AUX
ajbmeb-1194	107	23	appointed	appoint	VERB
ajbmeb-1194	107	24	for	for	ADP
ajbmeb-1194	107	25	the	the	DET
ajbmeb-1194	107	26	position	position	NOUN
ajbmeb-1194	107	27	of	of	ADP
ajbmeb-1194	107	28	chairman	chairman	NOUN
ajbmeb-1194	107	29	and	and	CCONJ
ajbmeb-1194	107	30	ceo	ceo	NOUN
ajbmeb-1194	107	31	.	.	PUNCT
ajbmeb-1194	108	1	in	in	ADP
ajbmeb-1194	108	2	situations	situation	NOUN
ajbmeb-1194	108	3	where	where	SCONJ
ajbmeb-1194	108	4	this	this	PRON
ajbmeb-1194	108	5	is	be	AUX
ajbmeb-1194	108	6	inevitable	inevitable	ADJ
ajbmeb-1194	108	7	,	,	PUNCT
ajbmeb-1194	108	8	a	a	DET
ajbmeb-1194	108	9	strong	strong	ADJ
ajbmeb-1194	108	10	and	and	CCONJ
ajbmeb-1194	108	11	independent	independent	ADJ
ajbmeb-1194	108	12	non	non	ADJ
ajbmeb-1194	108	13	-	-	ADJ
ajbmeb-1194	108	14	executive	executive	ADJ
ajbmeb-1194	108	15	independent	independent	ADJ
ajbmeb-1194	108	16	director	director	NOUN
ajbmeb-1194	108	17	should	should	AUX
ajbmeb-1194	108	18	be	be	AUX
ajbmeb-1194	108	19	made	make	VERB
ajbmeb-1194	108	20	vice	vice	NOUN
ajbmeb-1194	108	21	chairman	chairman	NOUN
ajbmeb-1194	108	22	(	(	PUNCT
ajbmeb-1194	108	23	kurawa	kurawa	PROPN
ajbmeb-1194	108	24	and	and	CCONJ
ajbmeb-1194	108	25	kabara	kabara	PROPN
ajbmeb-1194	108	26	,	,	PUNCT
ajbmeb-1194	108	27	2014	2014	NUM
ajbmeb-1194	108	28	)	)	PUNCT
ajbmeb-1194	108	29	.	.	PUNCT
ajbmeb-1194	109	1	firm	firm	ADJ
ajbmeb-1194	109	2	value	value	NOUN
ajbmeb-1194	109	3	:	:	PUNCT
ajbmeb-1194	109	4	the	the	DET
ajbmeb-1194	109	5	concept	concept	NOUN
ajbmeb-1194	109	6	a	a	DET
ajbmeb-1194	109	7	firm	firm	NOUN
ajbmeb-1194	109	8	’s	’s	PART
ajbmeb-1194	109	9	value	value	NOUN
ajbmeb-1194	109	10	is	be	AUX
ajbmeb-1194	109	11	the	the	DET
ajbmeb-1194	109	12	perception	perception	NOUN
ajbmeb-1194	109	13	of	of	ADP
ajbmeb-1194	109	14	a	a	DET
ajbmeb-1194	109	15	company	company	NOUN
ajbmeb-1194	109	16	’s	’s	PART
ajbmeb-1194	109	17	investors	investor	NOUN
ajbmeb-1194	109	18	in	in	ADP
ajbmeb-1194	109	19	regards	regard	NOUN
ajbmeb-1194	109	20	to	to	ADP
ajbmeb-1194	109	21	the	the	DET
ajbmeb-1194	109	22	ability	ability	NOUN
ajbmeb-1194	109	23	of	of	ADP
ajbmeb-1194	109	24	its	its	PRON
ajbmeb-1194	109	25	managers	manager	NOUN
ajbmeb-1194	109	26	to	to	PART
ajbmeb-1194	109	27	foresee	foresee	VERB
ajbmeb-1194	109	28	and	and	CCONJ
ajbmeb-1194	109	29	react	react	VERB
ajbmeb-1194	109	30	to	to	ADP
ajbmeb-1194	109	31	future	future	ADJ
ajbmeb-1194	109	32	changes	change	NOUN
ajbmeb-1194	109	33	in	in	ADP
ajbmeb-1194	109	34	the	the	DET
ajbmeb-1194	109	35	company	company	NOUN
ajbmeb-1194	109	36	's	's	PART
ajbmeb-1194	109	37	economic	economic	ADJ
ajbmeb-1194	109	38	environment	environment	NOUN
ajbmeb-1194	109	39	(	(	PUNCT
ajbmeb-1194	109	40	healy	healy	PROPN
ajbmeb-1194	109	41	and	and	CCONJ
ajbmeb-1194	109	42	palepu	palepu	NOUN
ajbmeb-1194	109	43	,	,	PUNCT
ajbmeb-1194	109	44	2000	2000	NUM
ajbmeb-1194	109	45	)	)	PUNCT
ajbmeb-1194	109	46	.	.	PUNCT
ajbmeb-1194	110	1	previous	previous	ADJ
ajbmeb-1194	110	2	researchers	researcher	NOUN
ajbmeb-1194	110	3	applied	apply	VERB
ajbmeb-1194	110	4	proxies	proxy	NOUN
ajbmeb-1194	110	5	such	such	ADJ
ajbmeb-1194	110	6	as	as	ADP
ajbmeb-1194	110	7	net	net	ADJ
ajbmeb-1194	110	8	sales	sale	NOUN
ajbmeb-1194	110	9	,	,	PUNCT
ajbmeb-1194	110	10	profit	profit	NOUN
ajbmeb-1194	110	11	,	,	PUNCT
ajbmeb-1194	110	12	fixed	fix	VERB
ajbmeb-1194	110	13	assets	asset	NOUN
ajbmeb-1194	110	14	,	,	PUNCT
ajbmeb-1194	110	15	dividend	dividend	NOUN
ajbmeb-1194	110	16	pay	pay	NOUN
ajbmeb-1194	110	17	-	-	PUNCT
ajbmeb-1194	110	18	out	out	ADP
ajbmeb-1194	110	19	ratio	ratio	NOUN
ajbmeb-1194	110	20	,	,	PUNCT
ajbmeb-1194	110	21	cost	cost	NOUN
ajbmeb-1194	110	22	of	of	ADP
ajbmeb-1194	110	23	capital	capital	NOUN
ajbmeb-1194	110	24	,	,	PUNCT
ajbmeb-1194	110	25	the	the	DET
ajbmeb-1194	110	26	classical	classical	ADJ
ajbmeb-1194	110	27	accounting	accounting	NOUN
ajbmeb-1194	110	28	variables	variable	NOUN
ajbmeb-1194	110	29	such	such	ADJ
ajbmeb-1194	110	30	as	as	ADP
ajbmeb-1194	110	31	return	return	NOUN
ajbmeb-1194	110	32	on	on	ADP
ajbmeb-1194	110	33	equity	equity	NOUN
ajbmeb-1194	110	34	and	and	CCONJ
ajbmeb-1194	110	35	stock	stock	NOUN
ajbmeb-1194	110	36	market	market	NOUN
ajbmeb-1194	110	37	indicators	indicator	NOUN
ajbmeb-1194	110	38	such	such	ADJ
ajbmeb-1194	110	39	as	as	ADP
ajbmeb-1194	110	40	ratio	ratio	NOUN
ajbmeb-1194	110	41	of	of	ADP
ajbmeb-1194	110	42	market	market	NOUN
ajbmeb-1194	110	43	value	value	NOUN
ajbmeb-1194	110	44	of	of	ADP
ajbmeb-1194	110	45	shares	share	NOUN
ajbmeb-1194	110	46	to	to	ADP
ajbmeb-1194	110	47	the	the	DET
ajbmeb-1194	110	48	book	book	NOUN
ajbmeb-1194	110	49	value	value	NOUN
ajbmeb-1194	110	50	of	of	ADP
ajbmeb-1194	110	51	shares	share	NOUN
ajbmeb-1194	110	52	,	,	PUNCT
ajbmeb-1194	110	53	price	price	NOUN
ajbmeb-1194	110	54	/	/	SYM
ajbmeb-1194	110	55	earnings	earning	NOUN
ajbmeb-1194	110	56	ratio	ratio	NOUN
ajbmeb-1194	110	57	,	,	PUNCT
ajbmeb-1194	110	58	stock	stock	NOUN
ajbmeb-1194	110	59	market	market	NOUN
ajbmeb-1194	110	60	price	price	NOUN
ajbmeb-1194	110	61	and	and	CCONJ
ajbmeb-1194	110	62	tobin	tobin	NOUN
ajbmeb-1194	110	63	q	q	NOUN
ajbmeb-1194	110	64	to	to	PART
ajbmeb-1194	110	65	define	define	VERB
ajbmeb-1194	110	66	firm	firm	ADJ
ajbmeb-1194	110	67	value	value	NOUN
ajbmeb-1194	110	68	.	.	PUNCT
ajbmeb-1194	111	1	but	but	CCONJ
ajbmeb-1194	111	2	in	in	ADP
ajbmeb-1194	111	3	this	this	DET
ajbmeb-1194	111	4	study	study	NOUN
ajbmeb-1194	111	5	,	,	PUNCT
ajbmeb-1194	111	6	firm	firm	ADJ
ajbmeb-1194	111	7	value	value	NOUN
ajbmeb-1194	111	8	is	be	AUX
ajbmeb-1194	111	9	limited	limit	VERB
ajbmeb-1194	111	10	to	to	ADP
ajbmeb-1194	111	11	tobin	tobin	PROPN
ajbmeb-1194	111	12	q.	q.	NOUN
ajbmeb-1194	111	13	difference	difference	NOUN
ajbmeb-1194	111	14	between	between	ADP
ajbmeb-1194	111	15	firm	firm	ADJ
ajbmeb-1194	111	16	value	value	NOUN
ajbmeb-1194	111	17	and	and	CCONJ
ajbmeb-1194	111	18	firm	firm	ADJ
ajbmeb-1194	111	19	performance	performance	NOUN
ajbmeb-1194	111	20	firm	firm	NOUN
ajbmeb-1194	111	21	performance	performance	NOUN
ajbmeb-1194	111	22	is	be	AUX
ajbmeb-1194	111	23	a	a	DET
ajbmeb-1194	111	24	leading	lead	VERB
ajbmeb-1194	111	25	catalyst	catalyst	NOUN
ajbmeb-1194	111	26	of	of	ADP
ajbmeb-1194	111	27	firm	firm	ADJ
ajbmeb-1194	111	28	value	value	NOUN
ajbmeb-1194	111	29	.	.	PUNCT
ajbmeb-1194	112	1	firm	firm	ADJ
ajbmeb-1194	112	2	performance	performance	NOUN
ajbmeb-1194	112	3	though	though	SCONJ
ajbmeb-1194	112	4	a	a	DET
ajbmeb-1194	112	5	complex	complex	ADJ
ajbmeb-1194	112	6	term	term	NOUN
ajbmeb-1194	112	7	can	can	AUX
ajbmeb-1194	112	8	be	be	AUX
ajbmeb-1194	112	9	referred	refer	VERB
ajbmeb-1194	112	10	to	to	ADP
ajbmeb-1194	112	11	as	as	ADP
ajbmeb-1194	112	12	the	the	DET
ajbmeb-1194	112	13	cumulative	cumulative	NOUN
ajbmeb-1194	112	14	of	of	ADP
ajbmeb-1194	112	15	employee	employee	NOUN
ajbmeb-1194	112	16	output	output	NOUN
ajbmeb-1194	112	17	towards	towards	ADP
ajbmeb-1194	112	18	the	the	DET
ajbmeb-1194	112	19	production	production	NOUN
ajbmeb-1194	112	20	and	and	CCONJ
ajbmeb-1194	112	21	all	all	DET
ajbmeb-1194	112	22	other	other	ADJ
ajbmeb-1194	112	23	processes	process	NOUN
ajbmeb-1194	112	24	embarked	embark	VERB
ajbmeb-1194	112	25	on	on	ADP
ajbmeb-1194	112	26	by	by	ADP
ajbmeb-1194	112	27	an	an	DET
ajbmeb-1194	112	28	organization	organization	NOUN
ajbmeb-1194	112	29	which	which	PRON
ajbmeb-1194	112	30	could	could	AUX
ajbmeb-1194	112	31	give	give	VERB
ajbmeb-1194	112	32	either	either	CCONJ
ajbmeb-1194	112	33	a	a	DET
ajbmeb-1194	112	34	positive	positive	ADJ
ajbmeb-1194	112	35	or	or	CCONJ
ajbmeb-1194	112	36	negative	negative	ADJ
ajbmeb-1194	112	37	outcome	outcome	NOUN
ajbmeb-1194	112	38	.	.	PUNCT
ajbmeb-1194	113	1	it	it	PRON
ajbmeb-1194	113	2	reflects	reflect	VERB
ajbmeb-1194	113	3	how	how	SCONJ
ajbmeb-1194	113	4	american	american	ADJ
ajbmeb-1194	113	5	journal	journal	PROPN
ajbmeb-1194	113	6	of	of	ADP
ajbmeb-1194	113	7	business	business	NOUN
ajbmeb-1194	113	8	management	management	NOUN
ajbmeb-1194	113	9	,	,	PUNCT
ajbmeb-1194	113	10	economics	economic	NOUN
ajbmeb-1194	113	11	and	and	CCONJ
ajbmeb-1194	113	12	banking	banking	NOUN
ajbmeb-1194	113	13	volume	volume	NOUN
ajbmeb-1194	113	14	16	16	NUM
ajbmeb-1194	113	15	sep	sep	PROPN
ajbmeb-1194	113	16	,	,	PUNCT
ajbmeb-1194	113	17	2023	2023	NUM
ajbmeb-1194	113	18	p	p	NOUN
ajbmeb-1194	113	19	a	a	PRON
ajbmeb-1194	113	20	g	g	NOUN
ajbmeb-1194	113	21	e	e	NOUN
ajbmeb-1194	113	22	|	|	ADV
ajbmeb-1194	113	23	47	47	NUM
ajbmeb-1194	113	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	113	25	a	a	DET
ajbmeb-1194	113	26	company	company	NOUN
ajbmeb-1194	113	27	’s	’s	PART
ajbmeb-1194	113	28	operations	operation	NOUN
ajbmeb-1194	113	29	are	be	AUX
ajbmeb-1194	113	30	efficiently	efficiently	ADV
ajbmeb-1194	113	31	and	and	CCONJ
ajbmeb-1194	113	32	adequately	adequately	ADV
ajbmeb-1194	113	33	done	do	VERB
ajbmeb-1194	113	34	.	.	PUNCT
ajbmeb-1194	114	1	a	a	DET
ajbmeb-1194	114	2	firm	firm	ADJ
ajbmeb-1194	114	3	performance	performance	NOUN
ajbmeb-1194	114	4	is	be	AUX
ajbmeb-1194	114	5	the	the	DET
ajbmeb-1194	114	6	actual	actual	ADJ
ajbmeb-1194	114	7	output	output	NOUN
ajbmeb-1194	114	8	of	of	ADP
ajbmeb-1194	114	9	a	a	DET
ajbmeb-1194	114	10	firm	firm	NOUN
ajbmeb-1194	114	11	when	when	SCONJ
ajbmeb-1194	114	12	compared	compare	VERB
ajbmeb-1194	114	13	to	to	ADP
ajbmeb-1194	114	14	its	its	PRON
ajbmeb-1194	114	15	expected	expect	VERB
ajbmeb-1194	114	16	output	output	NOUN
ajbmeb-1194	114	17	.	.	PUNCT
ajbmeb-1194	115	1	for	for	ADP
ajbmeb-1194	115	2	richard	richard	PROPN
ajbmeb-1194	115	3	,	,	PUNCT
ajbmeb-1194	115	4	devinney	devinney	PROPN
ajbmeb-1194	115	5	,	,	PUNCT
ajbmeb-1194	115	6	yip	yip	PROPN
ajbmeb-1194	115	7	,	,	PUNCT
ajbmeb-1194	115	8	and	and	CCONJ
ajbmeb-1194	115	9	johnson	johnson	PROPN
ajbmeb-1194	115	10	(	(	PUNCT
ajbmeb-1194	115	11	2009	2009	NUM
ajbmeb-1194	115	12	)	)	PUNCT
ajbmeb-1194	115	13	,	,	PUNCT
ajbmeb-1194	115	14	firm	firm	ADJ
ajbmeb-1194	115	15	performance	performance	NOUN
ajbmeb-1194	115	16	can	can	AUX
ajbmeb-1194	115	17	be	be	AUX
ajbmeb-1194	115	18	categorised	categorise	VERB
ajbmeb-1194	115	19	as	as	ADP
ajbmeb-1194	115	20	i.financial	i.financial	ADJ
ajbmeb-1194	115	21	performance	performance	NOUN
ajbmeb-1194	115	22	ii.product	ii.product	NOUN
ajbmeb-1194	115	23	market	market	NOUN
ajbmeb-1194	115	24	performance	performance	NOUN
ajbmeb-1194	115	25	iii.shareholder	iii.shareholder	ADP
ajbmeb-1194	115	26	returns	return	NOUN
ajbmeb-1194	115	27	however	however	ADV
ajbmeb-1194	115	28	,	,	PUNCT
ajbmeb-1194	115	29	firm	firm	ADJ
ajbmeb-1194	115	30	value	value	NOUN
ajbmeb-1194	115	31	refers	refer	VERB
ajbmeb-1194	115	32	to	to	ADP
ajbmeb-1194	115	33	the	the	DET
ajbmeb-1194	115	34	perception	perception	NOUN
ajbmeb-1194	115	35	of	of	ADP
ajbmeb-1194	115	36	a	a	DET
ajbmeb-1194	115	37	company	company	NOUN
ajbmeb-1194	115	38	’s	’s	PART
ajbmeb-1194	115	39	investors	investor	NOUN
ajbmeb-1194	115	40	in	in	ADP
ajbmeb-1194	115	41	regards	regard	NOUN
ajbmeb-1194	115	42	to	to	ADP
ajbmeb-1194	115	43	the	the	DET
ajbmeb-1194	115	44	ability	ability	NOUN
ajbmeb-1194	115	45	of	of	ADP
ajbmeb-1194	115	46	its	its	PRON
ajbmeb-1194	115	47	managers	manager	NOUN
ajbmeb-1194	115	48	to	to	PART
ajbmeb-1194	115	49	foresee	foresee	VERB
ajbmeb-1194	115	50	and	and	CCONJ
ajbmeb-1194	115	51	react	react	VERB
ajbmeb-1194	115	52	to	to	ADP
ajbmeb-1194	115	53	future	future	ADJ
ajbmeb-1194	115	54	changes	change	NOUN
ajbmeb-1194	115	55	in	in	ADP
ajbmeb-1194	115	56	the	the	DET
ajbmeb-1194	115	57	company	company	NOUN
ajbmeb-1194	115	58	's	's	PART
ajbmeb-1194	115	59	economic	economic	ADJ
ajbmeb-1194	115	60	environment	environment	NOUN
ajbmeb-1194	115	61	(	(	PUNCT
ajbmeb-1194	115	62	healy	healy	PROPN
ajbmeb-1194	115	63	and	and	CCONJ
ajbmeb-1194	115	64	palepu	palepu	NOUN
ajbmeb-1194	115	65	,	,	PUNCT
ajbmeb-1194	115	66	2000	2000	NUM
ajbmeb-1194	115	67	)	)	PUNCT
ajbmeb-1194	115	68	.	.	PUNCT
ajbmeb-1194	116	1	this	this	PRON
ajbmeb-1194	116	2	means	mean	VERB
ajbmeb-1194	116	3	that	that	SCONJ
ajbmeb-1194	116	4	the	the	PRON
ajbmeb-1194	116	5	better	well	ADJ
ajbmeb-1194	116	6	a	a	DET
ajbmeb-1194	116	7	firm	firm	NOUN
ajbmeb-1194	116	8	’s	’s	PART
ajbmeb-1194	116	9	performance	performance	NOUN
ajbmeb-1194	116	10	,	,	PUNCT
ajbmeb-1194	116	11	the	the	DET
ajbmeb-1194	116	12	better	well	ADJ
ajbmeb-1194	116	13	its	its	PRON
ajbmeb-1194	116	14	value	value	NOUN
ajbmeb-1194	116	15	and	and	CCONJ
ajbmeb-1194	116	16	vice	vice	ADV
ajbmeb-1194	116	17	versa	versa	ADV
ajbmeb-1194	116	18	.	.	PUNCT
ajbmeb-1194	117	1	tobin	tobin	PROPN
ajbmeb-1194	118	1	q	q	NOUN
ajbmeb-1194	119	1	it	it	PRON
ajbmeb-1194	119	2	is	be	AUX
ajbmeb-1194	119	3	the	the	DET
ajbmeb-1194	119	4	proportion	proportion	NOUN
ajbmeb-1194	119	5	of	of	ADP
ajbmeb-1194	119	6	the	the	DET
ajbmeb-1194	119	7	market	market	NOUN
ajbmeb-1194	119	8	value	value	NOUN
ajbmeb-1194	119	9	of	of	ADP
ajbmeb-1194	119	10	a	a	DET
ajbmeb-1194	119	11	firm	firm	NOUN
ajbmeb-1194	119	12	(	(	PUNCT
ajbmeb-1194	119	13	as	as	SCONJ
ajbmeb-1194	119	14	estimated	estimate	VERB
ajbmeb-1194	119	15	by	by	ADP
ajbmeb-1194	119	16	the	the	DET
ajbmeb-1194	119	17	market	market	NOUN
ajbmeb-1194	119	18	value	value	NOUN
ajbmeb-1194	119	19	of	of	ADP
ajbmeb-1194	119	20	its	its	PRON
ajbmeb-1194	119	21	equity	equity	NOUN
ajbmeb-1194	119	22	)	)	PUNCT
ajbmeb-1194	119	23	to	to	ADP
ajbmeb-1194	119	24	the	the	DET
ajbmeb-1194	119	25	replacement	replacement	NOUN
ajbmeb-1194	119	26	cost	cost	NOUN
ajbmeb-1194	119	27	of	of	ADP
ajbmeb-1194	119	28	the	the	DET
ajbmeb-1194	119	29	firm	firm	NOUN
ajbmeb-1194	119	30	’s	’s	PART
ajbmeb-1194	119	31	assets	asset	NOUN
ajbmeb-1194	119	32	(	(	PUNCT
ajbmeb-1194	119	33	tobin	tobin	NOUN
ajbmeb-1194	119	34	,	,	PUNCT
ajbmeb-1194	119	35	1969	1969	NUM
ajbmeb-1194	119	36	)	)	PUNCT
ajbmeb-1194	119	37	.	.	PUNCT
ajbmeb-1194	120	1	it	it	PRON
ajbmeb-1194	120	2	is	be	AUX
ajbmeb-1194	120	3	hinged	hinge	VERB
ajbmeb-1194	120	4	on	on	ADP
ajbmeb-1194	120	5	the	the	DET
ajbmeb-1194	120	6	idea	idea	NOUN
ajbmeb-1194	120	7	that	that	SCONJ
ajbmeb-1194	120	8	if	if	SCONJ
ajbmeb-1194	120	9	a	a	DET
ajbmeb-1194	120	10	firm	firm	NOUN
ajbmeb-1194	120	11	is	be	AUX
ajbmeb-1194	120	12	worth	worth	ADJ
ajbmeb-1194	120	13	more	more	ADJ
ajbmeb-1194	120	14	than	than	ADP
ajbmeb-1194	120	15	its	its	PRON
ajbmeb-1194	120	16	value	value	NOUN
ajbmeb-1194	120	17	in	in	ADP
ajbmeb-1194	120	18	light	light	NOUN
ajbmeb-1194	120	19	of	of	ADP
ajbmeb-1194	120	20	what	what	PRON
ajbmeb-1194	120	21	it	it	PRON
ajbmeb-1194	120	22	would	would	AUX
ajbmeb-1194	120	23	cost	cost	VERB
ajbmeb-1194	120	24	to	to	PART
ajbmeb-1194	120	25	remake	remake	VERB
ajbmeb-1194	120	26	it	it	PRON
ajbmeb-1194	120	27	,	,	PUNCT
ajbmeb-1194	120	28	and	and	CCONJ
ajbmeb-1194	120	29	then	then	ADV
ajbmeb-1194	120	30	excess	excess	ADJ
ajbmeb-1194	120	31	profits	profit	NOUN
ajbmeb-1194	120	32	are	be	AUX
ajbmeb-1194	120	33	being	be	AUX
ajbmeb-1194	120	34	earned	earn	VERB
ajbmeb-1194	120	35	.	.	PUNCT
ajbmeb-1194	121	1	a	a	DET
ajbmeb-1194	121	2	tobin	tobin	NOUN
ajbmeb-1194	121	3	's	's	PART
ajbmeb-1194	121	4	q	q	NOUN
ajbmeb-1194	121	5	proportion	proportion	NOUN
ajbmeb-1194	121	6	more	more	ADV
ajbmeb-1194	121	7	noteworthy	noteworthy	ADJ
ajbmeb-1194	121	8	than	than	ADP
ajbmeb-1194	121	9	1	1	NUM
ajbmeb-1194	121	10	shows	show	VERB
ajbmeb-1194	121	11	that	that	SCONJ
ajbmeb-1194	121	12	the	the	DET
ajbmeb-1194	121	13	firm	firm	NOUN
ajbmeb-1194	121	14	has	have	AUX
ajbmeb-1194	121	15	done	do	VERB
ajbmeb-1194	121	16	well	well	ADV
ajbmeb-1194	121	17	with	with	ADP
ajbmeb-1194	121	18	its	its	PRON
ajbmeb-1194	121	19	speculation	speculation	NOUN
ajbmeb-1194	121	20	choices	choice	NOUN
ajbmeb-1194	121	21	i.e.	i.e.	X
ajbmeb-1194	121	22	it	it	PRON
ajbmeb-1194	121	23	has	have	AUX
ajbmeb-1194	121	24	put	put	VERB
ajbmeb-1194	121	25	resources	resource	NOUN
ajbmeb-1194	121	26	into	into	ADP
ajbmeb-1194	121	27	positive	positive	ADJ
ajbmeb-1194	121	28	net	net	ADJ
ajbmeb-1194	121	29	present	present	ADJ
ajbmeb-1194	121	30	value	value	NOUN
ajbmeb-1194	121	31	ventures	venture	NOUN
ajbmeb-1194	121	32	,	,	PUNCT
ajbmeb-1194	121	33	interestingly	interestingly	ADV
ajbmeb-1194	121	34	,	,	PUNCT
ajbmeb-1194	121	35	an	an	DET
ajbmeb-1194	121	36	estimation	estimation	NOUN
ajbmeb-1194	121	37	of	of	ADP
ajbmeb-1194	121	38	tobin	tobin	PROPN
ajbmeb-1194	121	39	's	's	PART
ajbmeb-1194	121	40	q	q	X
ajbmeb-1194	121	41	lower	low	ADJ
ajbmeb-1194	121	42	than	than	ADP
ajbmeb-1194	121	43	1	1	NUM
ajbmeb-1194	121	44	shows	show	VERB
ajbmeb-1194	121	45	that	that	SCONJ
ajbmeb-1194	121	46	the	the	DET
ajbmeb-1194	121	47	firm	firm	NOUN
ajbmeb-1194	121	48	did	do	AUX
ajbmeb-1194	121	49	not	not	PART
ajbmeb-1194	121	50	gain	gain	VERB
ajbmeb-1194	121	51	its	its	PRON
ajbmeb-1194	121	52	all	all	PRON
ajbmeb-1194	121	53	-	-	PUNCT
ajbmeb-1194	121	54	inclusive	inclusive	ADJ
ajbmeb-1194	121	55	cost	cost	NOUN
ajbmeb-1194	121	56	of	of	ADP
ajbmeb-1194	121	57	capital	capital	NOUN
ajbmeb-1194	121	58	with	with	ADP
ajbmeb-1194	121	59	its	its	PRON
ajbmeb-1194	121	60	speculation	speculation	NOUN
ajbmeb-1194	121	61	venture	venture	NOUN
ajbmeb-1194	121	62	(	(	PUNCT
ajbmeb-1194	121	63	drobetz	drobetz	VERB
ajbmeb-1194	121	64	,	,	PUNCT
ajbmeb-1194	121	65	2003	2003	NUM
ajbmeb-1194	121	66	)	)	PUNCT
ajbmeb-1194	121	67	.	.	PUNCT
ajbmeb-1194	122	1	in	in	ADP
ajbmeb-1194	122	2	contrast	contrast	NOUN
ajbmeb-1194	122	3	,	,	PUNCT
ajbmeb-1194	122	4	a	a	DET
ajbmeb-1194	122	5	firm	firm	NOUN
ajbmeb-1194	122	6	with	with	ADP
ajbmeb-1194	122	7	a	a	DET
ajbmeb-1194	122	8	tobinq	tobinq	ADJ
ajbmeb-1194	122	9	proportion	proportion	NOUN
ajbmeb-1194	122	10	less	less	ADJ
ajbmeb-1194	122	11	than	than	ADP
ajbmeb-1194	122	12	one	one	NUM
ajbmeb-1194	122	13	(	(	PUNCT
ajbmeb-1194	122	14	otherwise	otherwise	ADV
ajbmeb-1194	122	15	called	call	VERB
ajbmeb-1194	122	16	an	an	DET
ajbmeb-1194	122	17	undervalued	undervalue	VERB
ajbmeb-1194	122	18	firm	firm	NOUN
ajbmeb-1194	122	19	)	)	PUNCT
ajbmeb-1194	122	20	,	,	PUNCT
ajbmeb-1194	122	21	would	would	AUX
ajbmeb-1194	122	22	be	be	AUX
ajbmeb-1194	122	23	alluring	alluring	ADJ
ajbmeb-1194	122	24	to	to	ADP
ajbmeb-1194	122	25	corporate	corporate	ADJ
ajbmeb-1194	122	26	bandits	bandit	NOUN
ajbmeb-1194	122	27	or	or	CCONJ
ajbmeb-1194	122	28	potential	potential	ADJ
ajbmeb-1194	122	29	buyers	buyer	NOUN
ajbmeb-1194	122	30	,	,	PUNCT
ajbmeb-1194	122	31	as	as	SCONJ
ajbmeb-1194	122	32	they	they	PRON
ajbmeb-1194	122	33	may	may	AUX
ajbmeb-1194	122	34	want	want	VERB
ajbmeb-1194	122	35	to	to	PART
ajbmeb-1194	122	36	purchase	purchase	VERB
ajbmeb-1194	122	37	the	the	DET
ajbmeb-1194	122	38	firm	firm	NOUN
ajbmeb-1194	122	39	rather	rather	ADV
ajbmeb-1194	122	40	than	than	ADP
ajbmeb-1194	122	41	setting	set	VERB
ajbmeb-1194	122	42	-	-	PUNCT
ajbmeb-1194	122	43	up	up	ADP
ajbmeb-1194	122	44	a	a	DET
ajbmeb-1194	122	45	similar	similar	ADJ
ajbmeb-1194	122	46	one	one	NOUN
ajbmeb-1194	122	47	.	.	PUNCT
ajbmeb-1194	123	1	consequently	consequently	ADV
ajbmeb-1194	123	2	,	,	PUNCT
ajbmeb-1194	123	3	this	this	PRON
ajbmeb-1194	123	4	would	would	AUX
ajbmeb-1194	123	5	increase	increase	VERB
ajbmeb-1194	123	6	interest	interest	NOUN
ajbmeb-1194	123	7	in	in	ADP
ajbmeb-1194	123	8	the	the	DET
ajbmeb-1194	123	9	firm	firm	NOUN
ajbmeb-1194	123	10	,	,	PUNCT
ajbmeb-1194	123	11	prompting	prompt	VERB
ajbmeb-1194	123	12	an	an	DET
ajbmeb-1194	123	13	expansion	expansion	NOUN
ajbmeb-1194	123	14	its	its	PRON
ajbmeb-1194	123	15	stock	stock	NOUN
ajbmeb-1194	123	16	price	price	NOUN
ajbmeb-1194	123	17	,	,	PUNCT
ajbmeb-1194	123	18	and	and	CCONJ
ajbmeb-1194	123	19	then	then	ADV
ajbmeb-1194	123	20	an	an	DET
ajbmeb-1194	123	21	increase	increase	NOUN
ajbmeb-1194	123	22	in	in	ADP
ajbmeb-1194	123	23	its	its	PRON
ajbmeb-1194	123	24	tobinq	tobinq	ADJ
ajbmeb-1194	123	25	ratio	ratio	NOUN
ajbmeb-1194	123	26	.	.	PUNCT
ajbmeb-1194	124	1	firms	firm	NOUN
ajbmeb-1194	124	2	with	with	ADP
ajbmeb-1194	124	3	a	a	DET
ajbmeb-1194	124	4	ratio	ratio	NOUN
ajbmeb-1194	124	5	higher	high	ADJ
ajbmeb-1194	124	6	than	than	ADP
ajbmeb-1194	124	7	one	one	NUM
ajbmeb-1194	124	8	(	(	PUNCT
ajbmeb-1194	124	9	overvalued	overvalue	VERB
ajbmeb-1194	124	10	firms	firm	NOUN
ajbmeb-1194	124	11	)	)	PUNCT
ajbmeb-1194	124	12	,	,	PUNCT
ajbmeb-1194	124	13	would	would	AUX
ajbmeb-1194	124	14	have	have	AUX
ajbmeb-1194	124	15	increased	increase	VERB
ajbmeb-1194	124	16	competition	competition	NOUN
ajbmeb-1194	124	17	as	as	ADP
ajbmeb-1194	124	18	ratio	ratio	NOUN
ajbmeb-1194	124	19	higher	high	ADJ
ajbmeb-1194	124	20	than	than	ADP
ajbmeb-1194	124	21	one	one	NUM
ajbmeb-1194	124	22	means	mean	VERB
ajbmeb-1194	124	23	that	that	SCONJ
ajbmeb-1194	124	24	a	a	DET
ajbmeb-1194	124	25	firm	firm	NOUN
ajbmeb-1194	124	26	procuring	procure	VERB
ajbmeb-1194	124	27	a	a	DET
ajbmeb-1194	124	28	rate	rate	NOUN
ajbmeb-1194	124	29	higher	high	ADJ
ajbmeb-1194	124	30	than	than	ADP
ajbmeb-1194	124	31	its	its	PRON
ajbmeb-1194	124	32	replacement	replacement	NOUN
ajbmeb-1194	124	33	cost	cost	NOUN
ajbmeb-1194	124	34	,	,	PUNCT
ajbmeb-1194	124	35	which	which	PRON
ajbmeb-1194	124	36	would	would	AUX
ajbmeb-1194	124	37	cause	cause	VERB
ajbmeb-1194	124	38	people	people	NOUN
ajbmeb-1194	124	39	or	or	CCONJ
ajbmeb-1194	124	40	different	different	ADJ
ajbmeb-1194	124	41	firms	firm	NOUN
ajbmeb-1194	124	42	to	to	PART
ajbmeb-1194	124	43	fire	fire	VERB
ajbmeb-1194	124	44	up	up	ADP
ajbmeb-1194	124	45	comparative	comparative	ADJ
ajbmeb-1194	124	46	kinds	kind	NOUN
ajbmeb-1194	124	47	of	of	ADP
ajbmeb-1194	124	48	organizations	organization	NOUN
ajbmeb-1194	124	49	to	to	PART
ajbmeb-1194	124	50	get	get	VERB
ajbmeb-1194	124	51	a	a	DET
ajbmeb-1194	124	52	portion	portion	NOUN
ajbmeb-1194	124	53	of	of	ADP
ajbmeb-1194	124	54	the	the	DET
ajbmeb-1194	124	55	profits	profit	NOUN
ajbmeb-1194	124	56	.	.	PUNCT
ajbmeb-1194	125	1	this	this	PRON
ajbmeb-1194	125	2	would	would	AUX
ajbmeb-1194	125	3	bring	bring	VERB
ajbmeb-1194	125	4	down	down	ADP
ajbmeb-1194	125	5	the	the	DET
ajbmeb-1194	125	6	current	current	ADJ
ajbmeb-1194	125	7	firm	firm	NOUN
ajbmeb-1194	125	8	's	's	PART
ajbmeb-1194	125	9	market	market	NOUN
ajbmeb-1194	125	10	shares	share	NOUN
ajbmeb-1194	125	11	;	;	PUNCT
ajbmeb-1194	125	12	cause	cause	VERB
ajbmeb-1194	125	13	a	a	DET
ajbmeb-1194	125	14	fall	fall	NOUN
ajbmeb-1194	125	15	in	in	ADP
ajbmeb-1194	125	16	its	its	PRON
ajbmeb-1194	125	17	market	market	NOUN
ajbmeb-1194	125	18	price	price	NOUN
ajbmeb-1194	125	19	and	and	CCONJ
ajbmeb-1194	125	20	a	a	DET
ajbmeb-1194	125	21	decrease	decrease	NOUN
ajbmeb-1194	125	22	in	in	ADP
ajbmeb-1194	125	23	its	its	PRON
ajbmeb-1194	125	24	tobinq	tobinq	ADJ
ajbmeb-1194	125	25	ratio	ratio	NOUN
ajbmeb-1194	125	26	.	.	PUNCT
ajbmeb-1194	126	1	a	a	DET
ajbmeb-1194	126	2	merit	merit	NOUN
ajbmeb-1194	126	3	of	of	ADP
ajbmeb-1194	126	4	utilizing	utilize	VERB
ajbmeb-1194	126	5	tobinq	tobinq	NOUN
ajbmeb-1194	126	6	is	be	AUX
ajbmeb-1194	126	7	that	that	SCONJ
ajbmeb-1194	126	8	the	the	DET
ajbmeb-1194	126	9	troublesome	troublesome	ADJ
ajbmeb-1194	126	10	issue	issue	NOUN
ajbmeb-1194	126	11	of	of	ADP
ajbmeb-1194	126	12	evaluating	evaluate	VERB
ajbmeb-1194	126	13	either	either	CCONJ
ajbmeb-1194	126	14	rate	rate	NOUN
ajbmeb-1194	126	15	of	of	ADP
ajbmeb-1194	126	16	return	return	NOUN
ajbmeb-1194	126	17	or	or	CCONJ
ajbmeb-1194	126	18	marginal	marginal	ADJ
ajbmeb-1194	126	19	costs	cost	NOUN
ajbmeb-1194	126	20	is	be	AUX
ajbmeb-1194	126	21	prevented	prevent	VERB
ajbmeb-1194	126	22	.	.	PUNCT
ajbmeb-1194	127	1	the	the	DET
ajbmeb-1194	127	2	conglomerates	conglomerate	NOUN
ajbmeb-1194	127	3	industry	industry	NOUN
ajbmeb-1194	127	4	in	in	ADP
ajbmeb-1194	127	5	nigeria	nigeria	PROPN
ajbmeb-1194	127	6	a	a	DET
ajbmeb-1194	127	7	conglomerate	conglomerate	NOUN
ajbmeb-1194	127	8	refers	refer	VERB
ajbmeb-1194	127	9	to	to	ADP
ajbmeb-1194	127	10	refers	refer	NOUN
ajbmeb-1194	127	11	to	to	ADP
ajbmeb-1194	127	12	a	a	DET
ajbmeb-1194	127	13	large	large	ADJ
ajbmeb-1194	127	14	corporation	corporation	NOUN
ajbmeb-1194	127	15	that	that	PRON
ajbmeb-1194	127	16	runs	run	VERB
ajbmeb-1194	127	17	as	as	ADP
ajbmeb-1194	127	18	a	a	DET
ajbmeb-1194	127	19	single	single	ADJ
ajbmeb-1194	127	20	business	business	NOUN
ajbmeb-1194	127	21	,	,	PUNCT
ajbmeb-1194	127	22	but	but	CCONJ
ajbmeb-1194	127	23	consists	consist	VERB
ajbmeb-1194	127	24	of	of	ADP
ajbmeb-1194	127	25	several	several	ADJ
ajbmeb-1194	127	26	firms	firm	NOUN
ajbmeb-1194	127	27	(	(	PUNCT
ajbmeb-1194	127	28	generally	generally	ADV
ajbmeb-1194	127	29	acquired	acquire	VERB
ajbmeb-1194	127	30	through	through	ADP
ajbmeb-1194	127	31	mergers	merger	NOUN
ajbmeb-1194	127	32	or	or	CCONJ
ajbmeb-1194	127	33	takeovers	takeover	NOUN
ajbmeb-1194	127	34	)	)	PUNCT
ajbmeb-1194	127	35	that	that	PRON
ajbmeb-1194	127	36	offer	offer	VERB
ajbmeb-1194	127	37	different	different	ADJ
ajbmeb-1194	127	38	kind	kind	NOUN
ajbmeb-1194	127	39	of	of	ADP
ajbmeb-1194	127	40	goods	good	NOUN
ajbmeb-1194	127	41	or	or	CCONJ
ajbmeb-1194	127	42	services	service	NOUN
ajbmeb-1194	127	43	.	.	PUNCT
ajbmeb-1194	128	1	often	often	ADV
ajbmeb-1194	128	2	,	,	PUNCT
ajbmeb-1194	128	3	a	a	DET
ajbmeb-1194	128	4	conglomerate	conglomerate	NOUN
ajbmeb-1194	128	5	may	may	AUX
ajbmeb-1194	128	6	be	be	AUX
ajbmeb-1194	128	7	involved	involve	VERB
ajbmeb-1194	128	8	in	in	ADP
ajbmeb-1194	128	9	nearly	nearly	ADV
ajbmeb-1194	128	10	every	every	PRON
ajbmeb-1194	128	11	sector	sector	NOUN
ajbmeb-1194	128	12	of	of	ADP
ajbmeb-1194	128	13	an	an	DET
ajbmeb-1194	128	14	economy	economy	NOUN
ajbmeb-1194	128	15	.	.	PUNCT
ajbmeb-1194	129	1	for	for	ADP
ajbmeb-1194	129	2	example	example	NOUN
ajbmeb-1194	129	3	,	,	PUNCT
ajbmeb-1194	129	4	the	the	DET
ajbmeb-1194	129	5	six	six	NUM
ajbmeb-1194	129	6	quoted	quote	VERB
ajbmeb-1194	129	7	conglomerates	conglomerate	NOUN
ajbmeb-1194	129	8	in	in	ADP
ajbmeb-1194	129	9	nigeria	nigeria	PROPN
ajbmeb-1194	129	10	have	have	VERB
ajbmeb-1194	129	11	interests	interest	NOUN
ajbmeb-1194	129	12	across	across	ADP
ajbmeb-1194	129	13	the	the	DET
ajbmeb-1194	129	14	economy	economy	NOUN
ajbmeb-1194	129	15	from	from	ADP
ajbmeb-1194	129	16	real	real	ADJ
ajbmeb-1194	129	17	estate	estate	NOUN
ajbmeb-1194	129	18	to	to	ADP
ajbmeb-1194	129	19	manufacturing	manufacturing	NOUN
ajbmeb-1194	129	20	,	,	PUNCT
ajbmeb-1194	129	21	automobile	automobile	NOUN
ajbmeb-1194	129	22	,	,	PUNCT
ajbmeb-1194	129	23	hotel	hotel	NOUN
ajbmeb-1194	129	24	,	,	PUNCT
ajbmeb-1194	129	25	general	general	ADJ
ajbmeb-1194	129	26	trade	trade	NOUN
ajbmeb-1194	129	27	and	and	CCONJ
ajbmeb-1194	129	28	merchandise	merchandise	NOUN
ajbmeb-1194	129	29	,	,	PUNCT
ajbmeb-1194	129	30	power	power	NOUN
ajbmeb-1194	129	31	,	,	PUNCT
ajbmeb-1194	129	32	agriculture	agriculture	NOUN
ajbmeb-1194	129	33	and	and	CCONJ
ajbmeb-1194	129	34	services	service	NOUN
ajbmeb-1194	129	35	among	among	ADP
ajbmeb-1194	129	36	other	other	ADJ
ajbmeb-1194	129	37	sectors.this	sectors.this	PRON
ajbmeb-1194	129	38	means	mean	NOUN
ajbmeb-1194	129	39	that	that	SCONJ
ajbmeb-1194	129	40	when	when	SCONJ
ajbmeb-1194	129	41	a	a	DET
ajbmeb-1194	129	42	person	person	NOUN
ajbmeb-1194	129	43	invests	invest	VERB
ajbmeb-1194	129	44	in	in	ADP
ajbmeb-1194	129	45	a	a	DET
ajbmeb-1194	129	46	conglomerate	conglomerate	NOUN
ajbmeb-1194	129	47	,	,	PUNCT
ajbmeb-1194	129	48	he	he	PRON
ajbmeb-1194	129	49	invests	invest	VERB
ajbmeb-1194	129	50	in	in	ADP
ajbmeb-1194	129	51	practically	practically	ADV
ajbmeb-1194	129	52	almost	almost	ADV
ajbmeb-1194	129	53	all	all	PRON
ajbmeb-1194	129	54	sectors	sector	NOUN
ajbmeb-1194	129	55	of	of	ADP
ajbmeb-1194	129	56	the	the	DET
ajbmeb-1194	129	57	economy	economy	NOUN
ajbmeb-1194	129	58	.	.	PUNCT
ajbmeb-1194	130	1	egwuatu	egwuatu	PROPN
ajbmeb-1194	130	2	(	(	PUNCT
ajbmeb-1194	130	3	2016	2016	NUM
ajbmeb-1194	130	4	)	)	PUNCT
ajbmeb-1194	130	5	clearly	clearly	ADV
ajbmeb-1194	130	6	states	state	VERB
ajbmeb-1194	130	7	that	that	SCONJ
ajbmeb-1194	130	8	the	the	DET
ajbmeb-1194	130	9	banking	banking	NOUN
ajbmeb-1194	130	10	and	and	CCONJ
ajbmeb-1194	130	11	conglomerates	conglomerate	VERB
ajbmeb-1194	130	12	sub	sub	NOUN
ajbmeb-1194	130	13	-	-	NOUN
ajbmeb-1194	130	14	sectors	sector	NOUN
ajbmeb-1194	130	15	on	on	ADP
ajbmeb-1194	130	16	the	the	DET
ajbmeb-1194	130	17	nigerian	nigerian	ADJ
ajbmeb-1194	130	18	stock	stock	NOUN
ajbmeb-1194	130	19	exchange	exchange	PROPN
ajbmeb-1194	130	20	(	(	PUNCT
ajbmeb-1194	130	21	nse	nse	NOUN
ajbmeb-1194	130	22	)	)	PUNCT
ajbmeb-1194	130	23	in	in	ADP
ajbmeb-1194	130	24	the	the	DET
ajbmeb-1194	130	25	first	first	ADJ
ajbmeb-1194	130	26	week	week	NOUN
ajbmeb-1194	130	27	of	of	ADP
ajbmeb-1194	130	28	september	september	PROPN
ajbmeb-1194	130	29	2016	2016	NUM
ajbmeb-1194	130	30	boosted	boost	VERB
ajbmeb-1194	130	31	the	the	DET
ajbmeb-1194	130	32	stock	stock	NOUN
ajbmeb-1194	130	33	market	market	NOUN
ajbmeb-1194	130	34	turnover	turnover	NOUN
ajbmeb-1194	130	35	by	by	ADP
ajbmeb-1194	130	36	85.83	85.83	NUM
ajbmeb-1194	130	37	%	%	NOUN
ajbmeb-1194	130	38	.	.	PUNCT
ajbmeb-1194	131	1	this	this	DET
ajbmeb-1194	131	2	means	mean	VERB
ajbmeb-1194	131	3	also	also	ADV
ajbmeb-1194	131	4	means	mean	VERB
ajbmeb-1194	131	5	that	that	SCONJ
ajbmeb-1194	131	6	the	the	DET
ajbmeb-1194	131	7	conglomerates	conglomerate	NOUN
ajbmeb-1194	131	8	sub	sub	NOUN
ajbmeb-1194	131	9	sector	sector	NOUN
ajbmeb-1194	131	10	plays	play	VERB
ajbmeb-1194	131	11	a	a	DET
ajbmeb-1194	131	12	major	major	ADJ
ajbmeb-1194	131	13	role	role	NOUN
ajbmeb-1194	131	14	in	in	ADP
ajbmeb-1194	131	15	contributing	contribute	VERB
ajbmeb-1194	131	16	to	to	ADP
ajbmeb-1194	131	17	the	the	DET
ajbmeb-1194	131	18	nigerian	nigerian	ADJ
ajbmeb-1194	131	19	economy	economy	NOUN
ajbmeb-1194	131	20	.	.	PUNCT
ajbmeb-1194	132	1	the	the	DET
ajbmeb-1194	132	2	quoted	quote	VERB
ajbmeb-1194	132	3	conglomerates	conglomerate	NOUN
ajbmeb-1194	132	4	on	on	ADP
ajbmeb-1194	132	5	the	the	DET
ajbmeb-1194	132	6	nse	nse	NOUN
ajbmeb-1194	132	7	include	include	VERB
ajbmeb-1194	132	8	;	;	PUNCT
ajbmeb-1194	132	9	i.	i.	PROPN
ajbmeb-1194	132	10	a.g	a.g	PROPN
ajbmeb-1194	132	11	leventis	leventis	PROPN
ajbmeb-1194	132	12	nigeria	nigeria	PROPN
ajbmeb-1194	132	13	plc	plc	PROPN
ajbmeb-1194	132	14	ii	ii	PROPN
ajbmeb-1194	132	15	.	.	PROPN
ajbmeb-1194	133	1	chellarams	chellarams	PROPN
ajbmeb-1194	133	2	plc	plc	PROPN
ajbmeb-1194	133	3	iii	iii	PROPN
ajbmeb-1194	133	4	.	.	PUNCT
ajbmeb-1194	134	1	john	john	PROPN
ajbmeb-1194	134	2	holt	holt	PROPN
ajbmeb-1194	134	3	plc	plc	PROPN
ajbmeb-1194	134	4	iv	iv	PROPN
ajbmeb-1194	134	5	.	.	PUNCT
ajbmeb-1194	135	1	s.c.o.a	s.c.o.a	PROPN
ajbmeb-1194	135	2	nigeria	nigeria	PROPN
ajbmeb-1194	135	3	plc	plc	PROPN
ajbmeb-1194	135	4	american	american	PROPN
ajbmeb-1194	135	5	journal	journal	PROPN
ajbmeb-1194	135	6	of	of	ADP
ajbmeb-1194	135	7	business	business	NOUN
ajbmeb-1194	135	8	management	management	NOUN
ajbmeb-1194	135	9	,	,	PUNCT
ajbmeb-1194	135	10	economics	economic	NOUN
ajbmeb-1194	135	11	and	and	CCONJ
ajbmeb-1194	135	12	banking	banking	NOUN
ajbmeb-1194	135	13	volume	volume	NOUN
ajbmeb-1194	135	14	16	16	NUM
ajbmeb-1194	135	15	sep	sep	PROPN
ajbmeb-1194	135	16	,	,	PUNCT
ajbmeb-1194	135	17	2023	2023	NUM
ajbmeb-1194	135	18	p	p	NOUN
ajbmeb-1194	135	19	a	a	DET
ajbmeb-1194	135	20	g	g	NOUN
ajbmeb-1194	135	21	e	e	NOUN
ajbmeb-1194	135	22	|	|	ADV
ajbmeb-1194	135	23	48	48	NUM
ajbmeb-1194	135	24	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	135	25	v.	v.	ADP
ajbmeb-1194	135	26	transnational	transnational	ADJ
ajbmeb-1194	135	27	corporation	corporation	NOUN
ajbmeb-1194	135	28	of	of	ADP
ajbmeb-1194	135	29	nigeria	nigeria	PROPN
ajbmeb-1194	135	30	plc	plc	PROPN
ajbmeb-1194	135	31	vi	vi	PROPN
ajbmeb-1194	135	32	.	.	PROPN
ajbmeb-1194	135	33	uacn	uacn	PROPN
ajbmeb-1194	135	34	plc	plc	PROPN
ajbmeb-1194	135	35	empirical	empirical	ADJ
ajbmeb-1194	135	36	review	review	NOUN
ajbmeb-1194	135	37	of	of	ADP
ajbmeb-1194	135	38	literature	literature	PROPN
ajbmeb-1194	135	39	mukhtar	mukhtar	PROPN
ajbmeb-1194	135	40	,	,	PUNCT
ajbmeb-1194	135	41	kantudu	kantudu	NOUN
ajbmeb-1194	135	42	and	and	CCONJ
ajbmeb-1194	135	43	samaila	samaila	PROPN
ajbmeb-1194	135	44	(	(	PUNCT
ajbmeb-1194	135	45	2016	2016	NUM
ajbmeb-1194	135	46	)	)	PUNCT
ajbmeb-1194	135	47	conducted	conduct	VERB
ajbmeb-1194	135	48	a	a	DET
ajbmeb-1194	135	49	research	research	NOUN
ajbmeb-1194	135	50	on	on	ADP
ajbmeb-1194	135	51	the	the	DET
ajbmeb-1194	135	52	effects	effect	NOUN
ajbmeb-1194	135	53	of	of	ADP
ajbmeb-1194	135	54	corporate	corporate	ADJ
ajbmeb-1194	135	55	social	social	ADJ
ajbmeb-1194	135	56	responsibility	responsibility	NOUN
ajbmeb-1194	135	57	disclosure	disclosure	NOUN
ajbmeb-1194	135	58	on	on	ADP
ajbmeb-1194	135	59	value	value	NOUN
ajbmeb-1194	135	60	of	of	ADP
ajbmeb-1194	135	61	listed	list	VERB
ajbmeb-1194	135	62	conglomerate	conglomerate	NOUN
ajbmeb-1194	135	63	firms	firm	NOUN
ajbmeb-1194	135	64	in	in	ADP
ajbmeb-1194	135	65	nigeria	nigeria	PROPN
ajbmeb-1194	135	66	.	.	PUNCT
ajbmeb-1194	136	1	the	the	DET
ajbmeb-1194	136	2	study	study	NOUN
ajbmeb-1194	136	3	used	use	VERB
ajbmeb-1194	136	4	secondary	secondary	ADJ
ajbmeb-1194	136	5	data	datum	NOUN
ajbmeb-1194	136	6	sourced	source	VERB
ajbmeb-1194	136	7	from	from	ADP
ajbmeb-1194	136	8	annual	annual	ADJ
ajbmeb-1194	136	9	reports	report	NOUN
ajbmeb-1194	136	10	and	and	CCONJ
ajbmeb-1194	136	11	accounts	account	NOUN
ajbmeb-1194	136	12	of	of	ADP
ajbmeb-1194	136	13	sampled	sample	VERB
ajbmeb-1194	136	14	conglomerates	conglomerate	NOUN
ajbmeb-1194	136	15	.	.	PUNCT
ajbmeb-1194	137	1	the	the	DET
ajbmeb-1194	137	2	data	datum	NOUN
ajbmeb-1194	137	3	was	be	AUX
ajbmeb-1194	137	4	analyzed	analyze	VERB
ajbmeb-1194	137	5	by	by	ADP
ajbmeb-1194	137	6	means	mean	NOUN
ajbmeb-1194	137	7	of	of	ADP
ajbmeb-1194	137	8	descriptive	descriptive	ADJ
ajbmeb-1194	137	9	statistics	statistic	NOUN
ajbmeb-1194	137	10	,	,	PUNCT
ajbmeb-1194	137	11	correlation	correlation	NOUN
ajbmeb-1194	137	12	and	and	CCONJ
ajbmeb-1194	137	13	regression	regression	NOUN
ajbmeb-1194	137	14	analysis	analysis	NOUN
ajbmeb-1194	137	15	(	(	PUNCT
ajbmeb-1194	137	16	pooled	pool	VERB
ajbmeb-1194	137	17	ols	ol	NOUN
ajbmeb-1194	137	18	,	,	PUNCT
ajbmeb-1194	137	19	fixed	fix	VERB
ajbmeb-1194	137	20	effect	effect	NOUN
ajbmeb-1194	137	21	and	and	CCONJ
ajbmeb-1194	137	22	random	random	ADJ
ajbmeb-1194	137	23	effect	effect	NOUN
ajbmeb-1194	137	24	using	use	VERB
ajbmeb-1194	137	25	stata	stata	NOUN
ajbmeb-1194	137	26	version	version	NOUN
ajbmeb-1194	137	27	12	12	NUM
ajbmeb-1194	137	28	)	)	PUNCT
ajbmeb-1194	137	29	.	.	PUNCT
ajbmeb-1194	138	1	the	the	DET
ajbmeb-1194	138	2	results	result	NOUN
ajbmeb-1194	138	3	showed	show	VERB
ajbmeb-1194	138	4	that	that	SCONJ
ajbmeb-1194	138	5	corporate	corporate	ADJ
ajbmeb-1194	138	6	social	social	ADJ
ajbmeb-1194	138	7	responsibility	responsibility	NOUN
ajbmeb-1194	138	8	(	(	PUNCT
ajbmeb-1194	138	9	csr	csr	NOUN
ajbmeb-1194	138	10	)	)	PUNCT
ajbmeb-1194	138	11	disclosure	disclosure	NOUN
ajbmeb-1194	138	12	on	on	ADP
ajbmeb-1194	138	13	community	community	NOUN
ajbmeb-1194	138	14	involvement	involvement	NOUN
ajbmeb-1194	138	15	,	,	PUNCT
ajbmeb-1194	138	16	employee	employee	NOUN
ajbmeb-1194	138	17	relations	relation	NOUN
ajbmeb-1194	138	18	and	and	CCONJ
ajbmeb-1194	138	19	environmental	environmental	ADJ
ajbmeb-1194	138	20	concern	concern	NOUN
ajbmeb-1194	138	21	have	have	VERB
ajbmeb-1194	138	22	positive	positive	ADJ
ajbmeb-1194	138	23	and	and	CCONJ
ajbmeb-1194	138	24	significant	significant	ADJ
ajbmeb-1194	138	25	impact	impact	NOUN
ajbmeb-1194	138	26	on	on	ADP
ajbmeb-1194	138	27	value	value	NOUN
ajbmeb-1194	138	28	of	of	ADP
ajbmeb-1194	138	29	firms	firm	NOUN
ajbmeb-1194	138	30	in	in	ADP
ajbmeb-1194	138	31	the	the	DET
ajbmeb-1194	138	32	nigerian	nigerian	ADJ
ajbmeb-1194	138	33	conglomerate	conglomerate	NOUN
ajbmeb-1194	138	34	industry	industry	NOUN
ajbmeb-1194	138	35	.	.	PUNCT
ajbmeb-1194	139	1	however	however	ADV
ajbmeb-1194	139	2	,	,	PUNCT
ajbmeb-1194	139	3	the	the	DET
ajbmeb-1194	139	4	research	research	NOUN
ajbmeb-1194	139	5	also	also	ADV
ajbmeb-1194	139	6	revealed	reveal	VERB
ajbmeb-1194	139	7	that	that	SCONJ
ajbmeb-1194	139	8	csr	csr	NOUN
ajbmeb-1194	139	9	disclosure	disclosure	NOUN
ajbmeb-1194	139	10	on	on	ADP
ajbmeb-1194	139	11	consumer	consumer	NOUN
ajbmeb-1194	139	12	/	/	SYM
ajbmeb-1194	139	13	product	product	NOUN
ajbmeb-1194	139	14	quality	quality	NOUN
ajbmeb-1194	139	15	has	have	VERB
ajbmeb-1194	139	16	negative	negative	ADJ
ajbmeb-1194	139	17	effects	effect	NOUN
ajbmeb-1194	139	18	on	on	ADP
ajbmeb-1194	139	19	the	the	DET
ajbmeb-1194	139	20	value	value	NOUN
ajbmeb-1194	139	21	of	of	ADP
ajbmeb-1194	139	22	sample	sample	NOUN
ajbmeb-1194	139	23	firms	firm	NOUN
ajbmeb-1194	139	24	.	.	PUNCT
ajbmeb-1194	140	1	the	the	DET
ajbmeb-1194	140	2	study	study	NOUN
ajbmeb-1194	140	3	concluded	conclude	VERB
ajbmeb-1194	140	4	that	that	SCONJ
ajbmeb-1194	140	5	csr	csr	NOUN
ajbmeb-1194	140	6	disclosure	disclosure	NOUN
ajbmeb-1194	140	7	is	be	AUX
ajbmeb-1194	140	8	key	key	ADJ
ajbmeb-1194	140	9	in	in	ADP
ajbmeb-1194	140	10	determining	determine	VERB
ajbmeb-1194	140	11	a	a	DET
ajbmeb-1194	140	12	firms	firm	NOUN
ajbmeb-1194	140	13	’	'	PUNCT
ajbmeb-1194	140	14	value	value	NOUN
ajbmeb-1194	140	15	in	in	ADP
ajbmeb-1194	140	16	the	the	DET
ajbmeb-1194	140	17	industry	industry	NOUN
ajbmeb-1194	140	18	.	.	PUNCT
ajbmeb-1194	141	1	the	the	DET
ajbmeb-1194	141	2	study	study	NOUN
ajbmeb-1194	141	3	finally	finally	ADV
ajbmeb-1194	141	4	advised	advise	VERB
ajbmeb-1194	141	5	that	that	SCONJ
ajbmeb-1194	141	6	management	management	NOUN
ajbmeb-1194	141	7	of	of	ADP
ajbmeb-1194	141	8	conglomerate	conglomerate	NOUN
ajbmeb-1194	141	9	firms	firm	NOUN
ajbmeb-1194	141	10	should	should	AUX
ajbmeb-1194	141	11	increase	increase	VERB
ajbmeb-1194	141	12	the	the	DET
ajbmeb-1194	141	13	level	level	NOUN
ajbmeb-1194	141	14	of	of	ADP
ajbmeb-1194	141	15	disclosure	disclosure	NOUN
ajbmeb-1194	141	16	on	on	ADP
ajbmeb-1194	141	17	community	community	NOUN
ajbmeb-1194	141	18	involvement	involvement	NOUN
ajbmeb-1194	141	19	,	,	PUNCT
ajbmeb-1194	141	20	employee	employee	NOUN
ajbmeb-1194	141	21	relations	relation	NOUN
ajbmeb-1194	141	22	and	and	CCONJ
ajbmeb-1194	141	23	environmental	environmental	ADJ
ajbmeb-1194	141	24	concern	concern	NOUN
ajbmeb-1194	141	25	given	give	VERB
ajbmeb-1194	141	26	the	the	DET
ajbmeb-1194	141	27	enormity	enormity	NOUN
ajbmeb-1194	141	28	of	of	ADP
ajbmeb-1194	141	29	higher	high	ADJ
ajbmeb-1194	141	30	level	level	NOUN
ajbmeb-1194	141	31	of	of	ADP
ajbmeb-1194	141	32	these	these	DET
ajbmeb-1194	141	33	disclosures	disclosure	NOUN
ajbmeb-1194	141	34	on	on	ADP
ajbmeb-1194	141	35	the	the	DET
ajbmeb-1194	141	36	firms	firm	NOUN
ajbmeb-1194	141	37	’	’	PART
ajbmeb-1194	141	38	value	value	NOUN
ajbmeb-1194	141	39	.	.	PUNCT
ajbmeb-1194	142	1	oyerogba	oyerogba	NOUN
ajbmeb-1194	142	2	(	(	PUNCT
ajbmeb-1194	142	3	2014	2014	NUM
ajbmeb-1194	142	4	)	)	PUNCT
ajbmeb-1194	142	5	conducted	conduct	VERB
ajbmeb-1194	142	6	a	a	DET
ajbmeb-1194	142	7	research	research	NOUN
ajbmeb-1194	142	8	on	on	ADP
ajbmeb-1194	142	9	the	the	DET
ajbmeb-1194	142	10	use	use	NOUN
ajbmeb-1194	142	11	of	of	ADP
ajbmeb-1194	142	12	voluntary	voluntary	ADJ
ajbmeb-1194	142	13	disclosure	disclosure	NOUN
ajbmeb-1194	142	14	in	in	ADP
ajbmeb-1194	142	15	determining	determine	VERB
ajbmeb-1194	142	16	the	the	DET
ajbmeb-1194	142	17	quality	quality	NOUN
ajbmeb-1194	142	18	of	of	ADP
ajbmeb-1194	142	19	financial	financial	ADJ
ajbmeb-1194	142	20	statements	statement	NOUN
ajbmeb-1194	142	21	among	among	ADP
ajbmeb-1194	142	22	the	the	DET
ajbmeb-1194	142	23	listed	list	VERB
ajbmeb-1194	142	24	companies	company	NOUN
ajbmeb-1194	142	25	in	in	ADP
ajbmeb-1194	142	26	nigeria	nigeria	PROPN
ajbmeb-1194	142	27	.	.	PUNCT
ajbmeb-1194	143	1	the	the	DET
ajbmeb-1194	143	2	study	study	NOUN
ajbmeb-1194	143	3	streamlined	streamline	VERB
ajbmeb-1194	143	4	its	its	PRON
ajbmeb-1194	143	5	research	research	NOUN
ajbmeb-1194	143	6	to	to	PART
ajbmeb-1194	143	7	consider	consider	VERB
ajbmeb-1194	143	8	the	the	DET
ajbmeb-1194	143	9	effects	effect	NOUN
ajbmeb-1194	143	10	of	of	ADP
ajbmeb-1194	143	11	voluntary	voluntary	ADJ
ajbmeb-1194	143	12	disclosure	disclosure	NOUN
ajbmeb-1194	143	13	on	on	ADP
ajbmeb-1194	143	14	investor	investor	NOUN
ajbmeb-1194	143	15	decision	decision	NOUN
ajbmeb-1194	143	16	and	and	CCONJ
ajbmeb-1194	143	17	performance	performance	NOUN
ajbmeb-1194	143	18	of	of	ADP
ajbmeb-1194	143	19	listed	list	VERB
ajbmeb-1194	143	20	companies	company	NOUN
ajbmeb-1194	143	21	in	in	ADP
ajbmeb-1194	143	22	nigeria	nigeria	PROPN
ajbmeb-1194	143	23	.	.	PUNCT
ajbmeb-1194	144	1	using	use	VERB
ajbmeb-1194	144	2	an	an	DET
ajbmeb-1194	144	3	exploratory	exploratory	ADJ
ajbmeb-1194	144	4	design	design	NOUN
ajbmeb-1194	144	5	and	and	CCONJ
ajbmeb-1194	144	6	collecting	collect	VERB
ajbmeb-1194	144	7	primary	primary	ADJ
ajbmeb-1194	144	8	data	datum	NOUN
ajbmeb-1194	144	9	,	,	PUNCT
ajbmeb-1194	144	10	the	the	DET
ajbmeb-1194	144	11	study	study	NOUN
ajbmeb-1194	144	12	population	population	NOUN
ajbmeb-1194	144	13	included	include	VERB
ajbmeb-1194	144	14	all	all	DET
ajbmeb-1194	144	15	the	the	DET
ajbmeb-1194	144	16	258	258	NUM
ajbmeb-1194	144	17	listed	list	VERB
ajbmeb-1194	144	18	companies	company	NOUN
ajbmeb-1194	144	19	in	in	ADP
ajbmeb-1194	144	20	nigeria	nigeria	PROPN
ajbmeb-1194	144	21	.	.	PUNCT
ajbmeb-1194	145	1	the	the	DET
ajbmeb-1194	145	2	respondents	respondent	NOUN
ajbmeb-1194	145	3	consisted	consist	VERB
ajbmeb-1194	145	4	of	of	ADP
ajbmeb-1194	145	5	accountants	accountant	NOUN
ajbmeb-1194	145	6	,	,	PUNCT
ajbmeb-1194	145	7	external	external	ADJ
ajbmeb-1194	145	8	auditors	auditor	NOUN
ajbmeb-1194	145	9	and	and	CCONJ
ajbmeb-1194	145	10	users	user	NOUN
ajbmeb-1194	145	11	of	of	ADP
ajbmeb-1194	145	12	accounting	accounting	NOUN
ajbmeb-1194	145	13	information	information	NOUN
ajbmeb-1194	145	14	(	(	PUNCT
ajbmeb-1194	145	15	financial	financial	ADJ
ajbmeb-1194	145	16	analysts	analyst	NOUN
ajbmeb-1194	145	17	,	,	PUNCT
ajbmeb-1194	145	18	stockbrokers	stockbroker	NOUN
ajbmeb-1194	145	19	,	,	PUNCT
ajbmeb-1194	145	20	bankers	banker	NOUN
ajbmeb-1194	145	21	,	,	PUNCT
ajbmeb-1194	145	22	regulators	regulator	NOUN
ajbmeb-1194	145	23	and	and	CCONJ
ajbmeb-1194	145	24	educators	educator	NOUN
ajbmeb-1194	145	25	)	)	PUNCT
ajbmeb-1194	145	26	.	.	PUNCT
ajbmeb-1194	146	1	the	the	DET
ajbmeb-1194	146	2	study	study	NOUN
ajbmeb-1194	146	3	sample	sample	NOUN
ajbmeb-1194	146	4	size	size	NOUN
ajbmeb-1194	146	5	was	be	AUX
ajbmeb-1194	146	6	140	140	NUM
ajbmeb-1194	146	7	where	where	SCONJ
ajbmeb-1194	146	8	twenty	twenty	NUM
ajbmeb-1194	146	9	questionnaires	questionnaire	NOUN
ajbmeb-1194	146	10	were	be	AUX
ajbmeb-1194	146	11	distributed	distribute	VERB
ajbmeb-1194	146	12	in	in	ADP
ajbmeb-1194	146	13	every	every	DET
ajbmeb-1194	146	14	category	category	NOUN
ajbmeb-1194	146	15	of	of	ADP
ajbmeb-1194	146	16	the	the	DET
ajbmeb-1194	146	17	respondents	respondent	NOUN
ajbmeb-1194	146	18	.	.	PUNCT
ajbmeb-1194	147	1	these	these	DET
ajbmeb-1194	147	2	measures	measure	NOUN
ajbmeb-1194	147	3	were	be	AUX
ajbmeb-1194	147	4	calculated	calculate	VERB
ajbmeb-1194	147	5	using	use	VERB
ajbmeb-1194	147	6	statistical	statistical	ADJ
ajbmeb-1194	147	7	package	package	NOUN
ajbmeb-1194	147	8	for	for	ADP
ajbmeb-1194	147	9	the	the	DET
ajbmeb-1194	147	10	social	social	ADJ
ajbmeb-1194	147	11	sciences	science	NOUN
ajbmeb-1194	147	12	(	(	PUNCT
ajbmeb-1194	147	13	spss	spss	PROPN
ajbmeb-1194	147	14	20	20	NUM
ajbmeb-1194	147	15	)	)	PUNCT
ajbmeb-1194	147	16	software	software	NOUN
ajbmeb-1194	147	17	.	.	PUNCT
ajbmeb-1194	148	1	the	the	DET
ajbmeb-1194	148	2	results	result	NOUN
ajbmeb-1194	148	3	revealed	reveal	VERB
ajbmeb-1194	148	4	that	that	SCONJ
ajbmeb-1194	148	5	there	there	PRON
ajbmeb-1194	148	6	was	be	VERB
ajbmeb-1194	148	7	increased	increase	VERB
ajbmeb-1194	148	8	performance	performance	NOUN
ajbmeb-1194	148	9	,	,	PUNCT
ajbmeb-1194	148	10	and	and	CCONJ
ajbmeb-1194	148	11	investor	investor	NOUN
ajbmeb-1194	148	12	decision	decision	NOUN
ajbmeb-1194	148	13	making	make	VERB
ajbmeb-1194	148	14	was	be	AUX
ajbmeb-1194	148	15	easy	easy	ADJ
ajbmeb-1194	148	16	with	with	ADP
ajbmeb-1194	148	17	adequate	adequate	ADJ
ajbmeb-1194	148	18	voluntary	voluntary	ADJ
ajbmeb-1194	148	19	disclosure	disclosure	NOUN
ajbmeb-1194	148	20	of	of	ADP
ajbmeb-1194	148	21	information	information	NOUN
ajbmeb-1194	148	22	.	.	PUNCT
ajbmeb-1194	149	1	the	the	DET
ajbmeb-1194	149	2	study	study	NOUN
ajbmeb-1194	149	3	therefore	therefore	ADV
ajbmeb-1194	149	4	concluded	conclude	VERB
ajbmeb-1194	149	5	that	that	SCONJ
ajbmeb-1194	149	6	voluntary	voluntary	ADJ
ajbmeb-1194	149	7	disclosure	disclosure	NOUN
ajbmeb-1194	149	8	was	be	AUX
ajbmeb-1194	149	9	statistically	statistically	ADV
ajbmeb-1194	149	10	significant	significant	ADJ
ajbmeb-1194	149	11	in	in	ADP
ajbmeb-1194	149	12	explaining	explain	VERB
ajbmeb-1194	149	13	investors	investor	NOUN
ajbmeb-1194	149	14	’	’	PART
ajbmeb-1194	149	15	decision	decision	NOUN
ajbmeb-1194	149	16	and	and	CCONJ
ajbmeb-1194	149	17	performance	performance	NOUN
ajbmeb-1194	149	18	of	of	ADP
ajbmeb-1194	149	19	listed	list	VERB
ajbmeb-1194	149	20	companies	company	NOUN
ajbmeb-1194	149	21	in	in	ADP
ajbmeb-1194	149	22	nigeria	nigeria	PROPN
ajbmeb-1194	149	23	.	.	PUNCT
ajbmeb-1194	150	1	fodio	fodio	PROPN
ajbmeb-1194	150	2	,	,	PUNCT
ajbmeb-1194	150	3	abu	abu	PROPN
ajbmeb-1194	150	4	-	-	PUNCT
ajbmeb-1194	150	5	abdissamad	abdissamad	PROPN
ajbmeb-1194	150	6	and	and	CCONJ
ajbmeb-1194	150	7	oba	oba	PROPN
ajbmeb-1194	150	8	(	(	PUNCT
ajbmeb-1194	150	9	2013	2013	NUM
ajbmeb-1194	150	10	)	)	PUNCT
ajbmeb-1194	150	11	used	use	VERB
ajbmeb-1194	150	12	regression	regression	NOUN
ajbmeb-1194	150	13	models	model	NOUN
ajbmeb-1194	150	14	to	to	PART
ajbmeb-1194	150	15	examine	examine	VERB
ajbmeb-1194	150	16	the	the	DET
ajbmeb-1194	150	17	impact	impact	NOUN
ajbmeb-1194	150	18	of	of	ADP
ajbmeb-1194	150	19	corporate	corporate	ADJ
ajbmeb-1194	150	20	social	social	ADJ
ajbmeb-1194	150	21	responsibility	responsibility	NOUN
ajbmeb-1194	150	22	(	(	PUNCT
ajbmeb-1194	150	23	csr	csr	NOUN
ajbmeb-1194	150	24	)	)	PUNCT
ajbmeb-1194	150	25	on	on	ADP
ajbmeb-1194	150	26	market	market	NOUN
ajbmeb-1194	150	27	value	value	NOUN
ajbmeb-1194	150	28	of	of	ADP
ajbmeb-1194	150	29	35	35	NUM
ajbmeb-1194	150	30	financial	financial	ADJ
ajbmeb-1194	150	31	services	service	NOUN
ajbmeb-1194	150	32	firms	firm	NOUN
ajbmeb-1194	150	33	in	in	ADP
ajbmeb-1194	150	34	nigeria	nigeria	PROPN
ajbmeb-1194	150	35	for	for	ADP
ajbmeb-1194	150	36	the	the	DET
ajbmeb-1194	150	37	period	period	NOUN
ajbmeb-1194	150	38	2004	2004	NUM
ajbmeb-1194	150	39	–	–	PUNCT
ajbmeb-1194	150	40	2008	2008	NUM
ajbmeb-1194	150	41	.	.	PUNCT
ajbmeb-1194	151	1	they	they	PRON
ajbmeb-1194	151	2	used	use	VERB
ajbmeb-1194	151	3	firm	firm	ADJ
ajbmeb-1194	151	4	size	size	NOUN
ajbmeb-1194	151	5	,	,	PUNCT
ajbmeb-1194	151	6	leverage	leverage	NOUN
ajbmeb-1194	151	7	,	,	PUNCT
ajbmeb-1194	151	8	growth	growth	NOUN
ajbmeb-1194	151	9	and	and	CCONJ
ajbmeb-1194	151	10	dividend	dividend	NOUN
ajbmeb-1194	151	11	payment	payment	NOUN
ajbmeb-1194	151	12	as	as	ADP
ajbmeb-1194	151	13	control	control	NOUN
ajbmeb-1194	151	14	variables	variable	NOUN
ajbmeb-1194	151	15	and	and	CCONJ
ajbmeb-1194	151	16	came	come	VERB
ajbmeb-1194	151	17	to	to	ADP
ajbmeb-1194	151	18	a	a	DET
ajbmeb-1194	151	19	conclusion	conclusion	NOUN
ajbmeb-1194	151	20	that	that	SCONJ
ajbmeb-1194	151	21	there	there	PRON
ajbmeb-1194	151	22	is	be	VERB
ajbmeb-1194	151	23	a	a	DET
ajbmeb-1194	151	24	positive	positive	ADJ
ajbmeb-1194	151	25	impact	impact	NOUN
ajbmeb-1194	151	26	of	of	ADP
ajbmeb-1194	151	27	csr	csr	NOUN
ajbmeb-1194	151	28	proxies	proxy	NOUN
ajbmeb-1194	151	29	(	(	PUNCT
ajbmeb-1194	151	30	human	human	ADJ
ajbmeb-1194	151	31	resource	resource	NOUN
ajbmeb-1194	151	32	management	management	NOUN
ajbmeb-1194	151	33	and	and	CCONJ
ajbmeb-1194	151	34	community	community	NOUN
ajbmeb-1194	151	35	development	development	NOUN
ajbmeb-1194	151	36	used	use	VERB
ajbmeb-1194	151	37	in	in	ADP
ajbmeb-1194	151	38	the	the	DET
ajbmeb-1194	151	39	research	research	NOUN
ajbmeb-1194	151	40	)	)	PUNCT
ajbmeb-1194	151	41	on	on	ADP
ajbmeb-1194	151	42	market	market	NOUN
ajbmeb-1194	151	43	value	value	NOUN
ajbmeb-1194	151	44	.	.	PUNCT
ajbmeb-1194	152	1	nekhili	nekhili	PROPN
ajbmeb-1194	152	2	,	,	PUNCT
ajbmeb-1194	152	3	boubaker	boubaker	NOUN
ajbmeb-1194	152	4	and	and	CCONJ
ajbmeb-1194	152	5	lakhal	lakhal	NOUN
ajbmeb-1194	152	6	(	(	PUNCT
ajbmeb-1194	152	7	2012	2012	NUM
ajbmeb-1194	152	8	)	)	PUNCT
ajbmeb-1194	152	9	examined	examine	VERB
ajbmeb-1194	152	10	the	the	DET
ajbmeb-1194	152	11	impact	impact	NOUN
ajbmeb-1194	152	12	of	of	ADP
ajbmeb-1194	152	13	voluntary	voluntary	ADJ
ajbmeb-1194	152	14	research	research	NOUN
ajbmeb-1194	152	15	and	and	CCONJ
ajbmeb-1194	152	16	development	development	NOUN
ajbmeb-1194	152	17	(	(	PUNCT
ajbmeb-1194	152	18	randd	randd	NOUN
ajbmeb-1194	152	19	)	)	PUNCT
ajbmeb-1194	152	20	disclosure	disclosure	NOUN
ajbmeb-1194	152	21	on	on	ADP
ajbmeb-1194	152	22	french	french	ADJ
ajbmeb-1194	152	23	firms	firm	NOUN
ajbmeb-1194	152	24	’	’	PART
ajbmeb-1194	152	25	market	market	NOUN
ajbmeb-1194	152	26	value	value	NOUN
ajbmeb-1194	152	27	,	,	PUNCT
ajbmeb-1194	152	28	and	and	CCONJ
ajbmeb-1194	152	29	whether	whether	SCONJ
ajbmeb-1194	152	30	it	it	PRON
ajbmeb-1194	152	31	is	be	AUX
ajbmeb-1194	152	32	influenced	influence	VERB
ajbmeb-1194	152	33	by	by	ADP
ajbmeb-1194	152	34	ownership	ownership	NOUN
ajbmeb-1194	152	35	structure	structure	NOUN
ajbmeb-1194	152	36	.	.	PUNCT
ajbmeb-1194	153	1	using	use	VERB
ajbmeb-1194	153	2	a	a	DET
ajbmeb-1194	153	3	sample	sample	NOUN
ajbmeb-1194	153	4	of	of	ADP
ajbmeb-1194	153	5	84	84	NUM
ajbmeb-1194	153	6	french	french	ADJ
ajbmeb-1194	153	7	listed	list	VERB
ajbmeb-1194	153	8	firms	firm	NOUN
ajbmeb-1194	153	9	over	over	ADP
ajbmeb-1194	153	10	the	the	DET
ajbmeb-1194	153	11	2000	2000	NUM
ajbmeb-1194	153	12	-	-	SYM
ajbmeb-1194	153	13	2004	2004	NUM
ajbmeb-1194	153	14	period	period	NOUN
ajbmeb-1194	153	15	,	,	PUNCT
ajbmeb-1194	153	16	and	and	CCONJ
ajbmeb-1194	153	17	developing	develop	VERB
ajbmeb-1194	153	18	an	an	DET
ajbmeb-1194	153	19	randd	randd	PROPN
ajbmeb-1194	153	20	disclosure	disclosure	NOUN
ajbmeb-1194	153	21	index	index	NOUN
ajbmeb-1194	153	22	comprising	comprising	NOUN
ajbmeb-1194	153	23	of	of	ADP
ajbmeb-1194	153	24	32	32	NUM
ajbmeb-1194	153	25	hand	hand	NOUN
ajbmeb-1194	153	26	-	-	PUNCT
ajbmeb-1194	153	27	collected	collect	VERB
ajbmeb-1194	153	28	items	item	NOUN
ajbmeb-1194	153	29	from	from	ADP
ajbmeb-1194	153	30	annual	annual	ADJ
ajbmeb-1194	153	31	reports	report	NOUN
ajbmeb-1194	153	32	.	.	PUNCT
ajbmeb-1194	154	1	their	their	PRON
ajbmeb-1194	154	2	findings	finding	NOUN
ajbmeb-1194	154	3	revealed	reveal	VERB
ajbmeb-1194	154	4	that	that	SCONJ
ajbmeb-1194	154	5	voluntary	voluntary	ADJ
ajbmeb-1194	154	6	randd	randd	NOUN
ajbmeb-1194	154	7	disclosure	disclosure	NOUN
ajbmeb-1194	154	8	improves	improve	VERB
ajbmeb-1194	154	9	the	the	DET
ajbmeb-1194	154	10	market	market	NOUN
ajbmeb-1194	154	11	value	value	NOUN
ajbmeb-1194	154	12	of	of	ADP
ajbmeb-1194	154	13	equity	equity	NOUN
ajbmeb-1194	154	14	,	,	PUNCT
ajbmeb-1194	154	15	suggesting	suggest	VERB
ajbmeb-1194	154	16	that	that	SCONJ
ajbmeb-1194	154	17	the	the	DET
ajbmeb-1194	154	18	benefits	benefit	NOUN
ajbmeb-1194	154	19	from	from	ADP
ajbmeb-1194	154	20	disclosures	disclosure	NOUN
ajbmeb-1194	154	21	of	of	ADP
ajbmeb-1194	154	22	randd	randd	NOUN
ajbmeb-1194	154	23	activities	activity	NOUN
ajbmeb-1194	154	24	is	be	AUX
ajbmeb-1194	154	25	higher	high	ADJ
ajbmeb-1194	154	26	than	than	ADP
ajbmeb-1194	154	27	the	the	DET
ajbmeb-1194	154	28	disclosure	disclosure	NOUN
ajbmeb-1194	154	29	costs	cost	NOUN
ajbmeb-1194	154	30	and	and	CCONJ
ajbmeb-1194	154	31	that	that	SCONJ
ajbmeb-1194	154	32	family	family	NOUN
ajbmeb-1194	154	33	and	and	CCONJ
ajbmeb-1194	154	34	institutional	institutional	ADJ
ajbmeb-1194	154	35	investor	investor	NOUN
ajbmeb-1194	154	36	-	-	PUNCT
ajbmeb-1194	154	37	firms	firm	NOUN
ajbmeb-1194	154	38	are	be	AUX
ajbmeb-1194	154	39	more	more	ADV
ajbmeb-1194	154	40	likely	likely	ADJ
ajbmeb-1194	154	41	to	to	PART
ajbmeb-1194	154	42	withhold	withhold	VERB
ajbmeb-1194	154	43	randd	randd	PROPN
ajbmeb-1194	154	44	information	information	PROPN
ajbmeb-1194	154	45	.	.	PUNCT
ajbmeb-1194	155	1	oba	oba	PROPN
ajbmeb-1194	155	2	(	(	PUNCT
ajbmeb-1194	155	3	2009	2009	NUM
ajbmeb-1194	155	4	)	)	PUNCT
ajbmeb-1194	155	5	examined	examine	VERB
ajbmeb-1194	155	6	the	the	DET
ajbmeb-1194	155	7	relationship	relationship	NOUN
ajbmeb-1194	155	8	between	between	ADP
ajbmeb-1194	155	9	corporate	corporate	ADJ
ajbmeb-1194	155	10	social	social	ADJ
ajbmeb-1194	155	11	responsibility	responsibility	NOUN
ajbmeb-1194	155	12	and	and	CCONJ
ajbmeb-1194	155	13	market	market	NOUN
ajbmeb-1194	155	14	value	value	NOUN
ajbmeb-1194	155	15	.	.	PUNCT
ajbmeb-1194	156	1	the	the	DET
ajbmeb-1194	156	2	study	study	NOUN
ajbmeb-1194	156	3	used	use	VERB
ajbmeb-1194	156	4	a	a	DET
ajbmeb-1194	156	5	multiple	multiple	ADJ
ajbmeb-1194	156	6	regression	regression	NOUN
ajbmeb-1194	156	7	model	model	NOUN
ajbmeb-1194	156	8	to	to	PART
ajbmeb-1194	156	9	explain	explain	VERB
ajbmeb-1194	156	10	the	the	DET
ajbmeb-1194	156	11	impact	impact	NOUN
ajbmeb-1194	156	12	of	of	ADP
ajbmeb-1194	156	13	corporate	corporate	ADJ
ajbmeb-1194	156	14	social	social	ADJ
ajbmeb-1194	156	15	responsibility	responsibility	NOUN
ajbmeb-1194	156	16	on	on	ADP
ajbmeb-1194	156	17	market	market	NOUN
ajbmeb-1194	156	18	value	value	NOUN
ajbmeb-1194	156	19	of	of	ADP
ajbmeb-1194	156	20	quoted	quote	VERB
ajbmeb-1194	156	21	conglomerates	conglomerate	NOUN
ajbmeb-1194	156	22	in	in	ADP
ajbmeb-1194	156	23	nigeria	nigeria	PROPN
ajbmeb-1194	156	24	for	for	ADP
ajbmeb-1194	156	25	the	the	DET
ajbmeb-1194	156	26	period	period	NOUN
ajbmeb-1194	156	27	20012006	20012006	NUM
ajbmeb-1194	156	28	.	.	PUNCT
ajbmeb-1194	157	1	the	the	DET
ajbmeb-1194	157	2	model	model	NOUN
ajbmeb-1194	157	3	used	use	VERB
ajbmeb-1194	157	4	community	community	NOUN
ajbmeb-1194	157	5	american	american	ADJ
ajbmeb-1194	157	6	journal	journal	PROPN
ajbmeb-1194	157	7	of	of	ADP
ajbmeb-1194	157	8	business	business	NOUN
ajbmeb-1194	157	9	management	management	NOUN
ajbmeb-1194	157	10	,	,	PUNCT
ajbmeb-1194	157	11	economics	economic	NOUN
ajbmeb-1194	157	12	and	and	CCONJ
ajbmeb-1194	157	13	banking	banking	NOUN
ajbmeb-1194	157	14	volume	volume	NOUN
ajbmeb-1194	157	15	16	16	NUM
ajbmeb-1194	157	16	sep	sep	PROPN
ajbmeb-1194	157	17	,	,	PUNCT
ajbmeb-1194	157	18	2023	2023	NUM
ajbmeb-1194	157	19	p	p	NOUN
ajbmeb-1194	157	20	a	a	DET
ajbmeb-1194	157	21	g	g	NOUN
ajbmeb-1194	157	22	e	e	NOUN
ajbmeb-1194	157	23	|	|	ADV
ajbmeb-1194	157	24	49	49	NUM
ajbmeb-1194	157	25	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	157	26	social	social	ADJ
ajbmeb-1194	157	27	responsibility	responsibility	NOUN
ajbmeb-1194	157	28	,	,	PUNCT
ajbmeb-1194	157	29	human	human	ADJ
ajbmeb-1194	157	30	resource	resource	NOUN
ajbmeb-1194	157	31	management	management	NOUN
ajbmeb-1194	157	32	,	,	PUNCT
ajbmeb-1194	157	33	charitable	charitable	ADJ
ajbmeb-1194	157	34	contribution	contribution	NOUN
ajbmeb-1194	157	35	and	and	CCONJ
ajbmeb-1194	157	36	firm	firm	ADJ
ajbmeb-1194	157	37	size	size	NOUN
ajbmeb-1194	157	38	as	as	ADP
ajbmeb-1194	157	39	independent	independent	ADJ
ajbmeb-1194	157	40	variables	variable	NOUN
ajbmeb-1194	157	41	in	in	ADP
ajbmeb-1194	157	42	order	order	NOUN
ajbmeb-1194	157	43	to	to	PART
ajbmeb-1194	157	44	predict	predict	VERB
ajbmeb-1194	157	45	market	market	NOUN
ajbmeb-1194	157	46	value	value	NOUN
ajbmeb-1194	157	47	as	as	SCONJ
ajbmeb-1194	157	48	represented	represent	VERB
ajbmeb-1194	157	49	by	by	ADP
ajbmeb-1194	157	50	tobin	tobin	PROPN
ajbmeb-1194	157	51	’s	’s	PART
ajbmeb-1194	157	52	equity	equity	PROPN
ajbmeb-1194	157	53	q.	q.	PROPN
ajbmeb-1194	157	54	the	the	DET
ajbmeb-1194	157	55	study	study	NOUN
ajbmeb-1194	157	56	showed	show	VERB
ajbmeb-1194	157	57	that	that	SCONJ
ajbmeb-1194	157	58	the	the	DET
ajbmeb-1194	157	59	independent	independent	ADJ
ajbmeb-1194	157	60	variables	variable	NOUN
ajbmeb-1194	157	61	have	have	VERB
ajbmeb-1194	157	62	significant	significant	ADJ
ajbmeb-1194	157	63	aggregate	aggregate	ADJ
ajbmeb-1194	157	64	impact	impact	NOUN
ajbmeb-1194	157	65	on	on	ADP
ajbmeb-1194	157	66	market	market	NOUN
ajbmeb-1194	157	67	value	value	NOUN
ajbmeb-1194	157	68	.	.	PUNCT
ajbmeb-1194	158	1	the	the	DET
ajbmeb-1194	158	2	research	research	NOUN
ajbmeb-1194	158	3	showed	show	VERB
ajbmeb-1194	158	4	that	that	SCONJ
ajbmeb-1194	158	5	the	the	DET
ajbmeb-1194	158	6	independent	independent	ADJ
ajbmeb-1194	158	7	variables	variable	NOUN
ajbmeb-1194	158	8	have	have	VERB
ajbmeb-1194	158	9	significant	significant	ADJ
ajbmeb-1194	158	10	total	total	ADJ
ajbmeb-1194	158	11	impact	impact	NOUN
ajbmeb-1194	158	12	on	on	ADP
ajbmeb-1194	158	13	market	market	NOUN
ajbmeb-1194	158	14	value	value	NOUN
ajbmeb-1194	158	15	.	.	PUNCT
ajbmeb-1194	159	1	the	the	DET
ajbmeb-1194	159	2	study	study	NOUN
ajbmeb-1194	159	3	also	also	ADV
ajbmeb-1194	159	4	disclosed	disclose	VERB
ajbmeb-1194	159	5	an	an	DET
ajbmeb-1194	159	6	insignificant	insignificant	ADJ
ajbmeb-1194	159	7	connection	connection	NOUN
ajbmeb-1194	159	8	between	between	ADP
ajbmeb-1194	159	9	community	community	NOUN
ajbmeb-1194	159	10	social	social	ADJ
ajbmeb-1194	159	11	responsibility	responsibility	NOUN
ajbmeb-1194	159	12	,	,	PUNCT
ajbmeb-1194	159	13	human	human	ADJ
ajbmeb-1194	159	14	resource	resource	NOUN
ajbmeb-1194	159	15	management	management	NOUN
ajbmeb-1194	159	16	and	and	CCONJ
ajbmeb-1194	159	17	market	market	NOUN
ajbmeb-1194	159	18	value	value	NOUN
ajbmeb-1194	159	19	.	.	PUNCT
ajbmeb-1194	160	1	on	on	ADP
ajbmeb-1194	160	2	the	the	DET
ajbmeb-1194	160	3	other	other	ADJ
ajbmeb-1194	160	4	hand	hand	NOUN
ajbmeb-1194	160	5	,	,	PUNCT
ajbmeb-1194	160	6	charitable	charitable	ADJ
ajbmeb-1194	160	7	contributions	contribution	NOUN
ajbmeb-1194	160	8	were	be	AUX
ajbmeb-1194	160	9	found	find	VERB
ajbmeb-1194	160	10	to	to	PART
ajbmeb-1194	160	11	have	have	VERB
ajbmeb-1194	160	12	a	a	DET
ajbmeb-1194	160	13	negative	negative	ADJ
ajbmeb-1194	160	14	impact	impact	NOUN
ajbmeb-1194	160	15	on	on	ADP
ajbmeb-1194	160	16	market	market	NOUN
ajbmeb-1194	160	17	value	value	NOUN
ajbmeb-1194	160	18	of	of	ADP
ajbmeb-1194	160	19	quoted	quote	VERB
ajbmeb-1194	160	20	conglomerates	conglomerate	NOUN
ajbmeb-1194	160	21	while	while	SCONJ
ajbmeb-1194	160	22	firm	firm	ADJ
ajbmeb-1194	160	23	size	size	NOUN
ajbmeb-1194	160	24	was	be	AUX
ajbmeb-1194	160	25	found	find	VERB
ajbmeb-1194	160	26	to	to	PART
ajbmeb-1194	160	27	have	have	VERB
ajbmeb-1194	160	28	a	a	DET
ajbmeb-1194	160	29	significant	significant	ADJ
ajbmeb-1194	160	30	role	role	NOUN
ajbmeb-1194	160	31	in	in	ADP
ajbmeb-1194	160	32	the	the	DET
ajbmeb-1194	160	33	csrmarket	csrmarket	NOUN
ajbmeb-1194	160	34	value	value	NOUN
ajbmeb-1194	160	35	relationship	relationship	NOUN
ajbmeb-1194	160	36	.	.	PUNCT
ajbmeb-1194	161	1	methodology	methodology	NOUN
ajbmeb-1194	161	2	the	the	DET
ajbmeb-1194	161	3	population	population	NOUN
ajbmeb-1194	161	4	for	for	ADP
ajbmeb-1194	161	5	the	the	DET
ajbmeb-1194	161	6	study	study	NOUN
ajbmeb-1194	161	7	comprises	comprise	NOUN
ajbmeb-1194	161	8	of	of	ADP
ajbmeb-1194	161	9	all	all	DET
ajbmeb-1194	161	10	six	six	NUM
ajbmeb-1194	161	11	conglomerates	conglomerate	NOUN
ajbmeb-1194	161	12	listed	list	VERB
ajbmeb-1194	161	13	in	in	ADP
ajbmeb-1194	161	14	the	the	DET
ajbmeb-1194	161	15	nse	nse	NOUN
ajbmeb-1194	161	16	as	as	ADP
ajbmeb-1194	161	17	at	at	ADP
ajbmeb-1194	161	18	31st	31st	NOUN
ajbmeb-1194	161	19	dec	dec	PROPN
ajbmeb-1194	161	20	,	,	PUNCT
ajbmeb-1194	161	21	2016	2016	NUM
ajbmeb-1194	161	22	.	.	PUNCT
ajbmeb-1194	162	1	these	these	DET
ajbmeb-1194	162	2	companies	company	NOUN
ajbmeb-1194	162	3	are	be	AUX
ajbmeb-1194	162	4	;	;	PUNCT
ajbmeb-1194	162	5	a.g	a.g	PROPN
ajbmeb-1194	162	6	.	.	PROPN
ajbmeb-1194	162	7	leventis	leventis	PROPN
ajbmeb-1194	162	8	nig	nig	PROPN
ajbmeb-1194	162	9	plc	plc	PROPN
ajbmeb-1194	162	10	,	,	PUNCT
ajbmeb-1194	162	11	chellarams	chellarams	PROPN
ajbmeb-1194	162	12	plc	plc	PROPN
ajbmeb-1194	162	13	,	,	PUNCT
ajbmeb-1194	162	14	john	john	PROPN
ajbmeb-1194	162	15	holt	holt	PROPN
ajbmeb-1194	162	16	plc	plc	PROPN
ajbmeb-1194	162	17	,	,	PUNCT
ajbmeb-1194	162	18	scoa	scoa	PROPN
ajbmeb-1194	162	19	nig	nig	PROPN
ajbmeb-1194	162	20	.	.	PUNCT
ajbmeb-1194	163	1	plc	plc	PROPN
ajbmeb-1194	163	2	,	,	PUNCT
ajbmeb-1194	163	3	uacn	uacn	ADJ
ajbmeb-1194	163	4	and	and	CCONJ
ajbmeb-1194	163	5	transnational	transnational	ADJ
ajbmeb-1194	163	6	corporation	corporation	NOUN
ajbmeb-1194	163	7	of	of	ADP
ajbmeb-1194	163	8	nigeria.the	nigeria.the	DET
ajbmeb-1194	163	9	research	research	NOUN
ajbmeb-1194	163	10	design	design	NOUN
ajbmeb-1194	163	11	for	for	ADP
ajbmeb-1194	163	12	this	this	DET
ajbmeb-1194	163	13	study	study	NOUN
ajbmeb-1194	163	14	is	be	AUX
ajbmeb-1194	163	15	the	the	DET
ajbmeb-1194	163	16	expost	expost	ADV
ajbmeb-1194	163	17	facto	facto	X
ajbmeb-1194	163	18	design	design	NOUN
ajbmeb-1194	163	19	using	use	VERB
ajbmeb-1194	163	20	a	a	DET
ajbmeb-1194	163	21	time	time	NOUN
ajbmeb-1194	163	22	series	series	NOUN
ajbmeb-1194	163	23	.	.	PUNCT
ajbmeb-1194	164	1	it	it	PRON
ajbmeb-1194	164	2	is	be	AUX
ajbmeb-1194	164	3	a	a	DET
ajbmeb-1194	164	4	research	research	NOUN
ajbmeb-1194	164	5	design	design	NOUN
ajbmeb-1194	164	6	based	base	VERB
ajbmeb-1194	164	7	on	on	ADP
ajbmeb-1194	164	8	events	event	NOUN
ajbmeb-1194	164	9	that	that	PRON
ajbmeb-1194	164	10	have	have	AUX
ajbmeb-1194	164	11	already	already	ADV
ajbmeb-1194	164	12	occurred	occur	VERB
ajbmeb-1194	164	13	.	.	PUNCT
ajbmeb-1194	165	1	the	the	DET
ajbmeb-1194	165	2	time	time	NOUN
ajbmeb-1194	165	3	series	series	PROPN
ajbmeb-1194	165	4	uses	use	VERB
ajbmeb-1194	165	5	same	same	ADJ
ajbmeb-1194	165	6	variables	variable	NOUN
ajbmeb-1194	165	7	that	that	PRON
ajbmeb-1194	165	8	are	be	AUX
ajbmeb-1194	165	9	measured	measure	VERB
ajbmeb-1194	165	10	and	and	CCONJ
ajbmeb-1194	165	11	the	the	DET
ajbmeb-1194	165	12	measurements	measurement	NOUN
ajbmeb-1194	165	13	are	be	AUX
ajbmeb-1194	165	14	taken	take	VERB
ajbmeb-1194	165	15	at	at	ADP
ajbmeb-1194	165	16	different	different	ADJ
ajbmeb-1194	165	17	points	point	NOUN
ajbmeb-1194	165	18	in	in	ADP
ajbmeb-1194	165	19	time	time	NOUN
ajbmeb-1194	165	20	.	.	PUNCT
ajbmeb-1194	166	1	the	the	DET
ajbmeb-1194	166	2	time	time	NOUN
ajbmeb-1194	166	3	series	series	PROPN
ajbmeb-1194	166	4	is	be	AUX
ajbmeb-1194	166	5	used	use	VERB
ajbmeb-1194	166	6	because	because	SCONJ
ajbmeb-1194	166	7	according	accord	VERB
ajbmeb-1194	166	8	to	to	ADP
ajbmeb-1194	166	9	collis	collis	PROPN
ajbmeb-1194	166	10	and	and	CCONJ
ajbmeb-1194	166	11	hussey	hussey	PROPN
ajbmeb-1194	166	12	(	(	PUNCT
ajbmeb-1194	166	13	2003	2003	NUM
ajbmeb-1194	166	14	)	)	PUNCT
ajbmeb-1194	166	15	,	,	PUNCT
ajbmeb-1194	166	16	it	it	PRON
ajbmeb-1194	166	17	enables	enable	VERB
ajbmeb-1194	166	18	the	the	DET
ajbmeb-1194	166	19	researcher	researcher	NOUN
ajbmeb-1194	166	20	to	to	PART
ajbmeb-1194	166	21	quantitatively	quantitatively	ADV
ajbmeb-1194	166	22	examine	examine	VERB
ajbmeb-1194	166	23	changing	change	VERB
ajbmeb-1194	166	24	processes	process	NOUN
ajbmeb-1194	166	25	within	within	ADP
ajbmeb-1194	166	26	a	a	DET
ajbmeb-1194	166	27	social	social	ADJ
ajbmeb-1194	166	28	,	,	PUNCT
ajbmeb-1194	166	29	economic	economic	ADJ
ajbmeb-1194	166	30	and	and	CCONJ
ajbmeb-1194	166	31	political	political	ADJ
ajbmeb-1194	166	32	background	background	NOUN
ajbmeb-1194	166	33	.	.	PUNCT
ajbmeb-1194	167	1	to	to	PART
ajbmeb-1194	167	2	determine	determine	VERB
ajbmeb-1194	167	3	the	the	DET
ajbmeb-1194	167	4	study	study	NOUN
ajbmeb-1194	167	5	sample	sample	NOUN
ajbmeb-1194	167	6	,	,	PUNCT
ajbmeb-1194	167	7	the	the	DET
ajbmeb-1194	167	8	researcher	researcher	NOUN
ajbmeb-1194	167	9	used	use	VERB
ajbmeb-1194	167	10	a	a	DET
ajbmeb-1194	167	11	four	four	NUM
ajbmeb-1194	167	12	-point	-point	NOUN
ajbmeb-1194	167	13	filter	filter	NOUN
ajbmeb-1194	167	14	.	.	PUNCT
ajbmeb-1194	168	1	first	first	ADV
ajbmeb-1194	168	2	,	,	PUNCT
ajbmeb-1194	168	3	for	for	SCONJ
ajbmeb-1194	168	4	any	any	DET
ajbmeb-1194	168	5	firm	firm	NOUN
ajbmeb-1194	168	6	to	to	PART
ajbmeb-1194	168	7	qualify	qualify	VERB
ajbmeb-1194	168	8	as	as	ADP
ajbmeb-1194	168	9	a	a	DET
ajbmeb-1194	168	10	member	member	NOUN
ajbmeb-1194	168	11	of	of	ADP
ajbmeb-1194	168	12	the	the	DET
ajbmeb-1194	168	13	sample	sample	NOUN
ajbmeb-1194	168	14	it	it	PRON
ajbmeb-1194	168	15	must	must	AUX
ajbmeb-1194	168	16	have	have	AUX
ajbmeb-1194	168	17	been	be	AUX
ajbmeb-1194	168	18	in	in	ADP
ajbmeb-1194	168	19	operation	operation	NOUN
ajbmeb-1194	168	20	between	between	ADP
ajbmeb-1194	168	21	the	the	DET
ajbmeb-1194	168	22	periods	period	NOUN
ajbmeb-1194	168	23	2012	2012	NUM
ajbmeb-1194	168	24	-2016	-2016	PROPN
ajbmeb-1194	168	25	,	,	PUNCT
ajbmeb-1194	168	26	must	must	AUX
ajbmeb-1194	168	27	not	not	PART
ajbmeb-1194	168	28	have	have	AUX
ajbmeb-1194	168	29	been	be	AUX
ajbmeb-1194	168	30	being	be	AUX
ajbmeb-1194	168	31	delisted	delist	VERB
ajbmeb-1194	168	32	on	on	ADP
ajbmeb-1194	168	33	the	the	DET
ajbmeb-1194	168	34	nigerian	nigerian	ADJ
ajbmeb-1194	168	35	stock	stock	NOUN
ajbmeb-1194	168	36	exchange	exchange	NOUN
ajbmeb-1194	168	37	within	within	ADP
ajbmeb-1194	168	38	the	the	DET
ajbmeb-1194	168	39	study	study	NOUN
ajbmeb-1194	168	40	period	period	NOUN
ajbmeb-1194	168	41	,	,	PUNCT
ajbmeb-1194	168	42	must	must	AUX
ajbmeb-1194	168	43	have	have	VERB
ajbmeb-1194	168	44	their	their	PRON
ajbmeb-1194	168	45	reports	report	NOUN
ajbmeb-1194	168	46	up	up	ADP
ajbmeb-1194	168	47	to	to	ADP
ajbmeb-1194	168	48	date	date	NOUN
ajbmeb-1194	168	49	and	and	CCONJ
ajbmeb-1194	168	50	must	must	AUX
ajbmeb-1194	168	51	have	have	AUX
ajbmeb-1194	168	52	adopted	adopt	VERB
ajbmeb-1194	168	53	ifrs	ifrs	NOUN
ajbmeb-1194	168	54	reporting	reporting	NOUN
ajbmeb-1194	168	55	standards	standard	NOUN
ajbmeb-1194	168	56	in	in	ADP
ajbmeb-1194	168	57	preparing	prepare	VERB
ajbmeb-1194	168	58	its	its	PRON
ajbmeb-1194	168	59	2012	2012	NUM
ajbmeb-1194	168	60	annual	annual	ADJ
ajbmeb-1194	168	61	reports	report	NOUN
ajbmeb-1194	168	62	.	.	PUNCT
ajbmeb-1194	169	1	on	on	ADP
ajbmeb-1194	169	2	applying	apply	VERB
ajbmeb-1194	169	3	the	the	DET
ajbmeb-1194	169	4	four	four	NUM
ajbmeb-1194	169	5	filters	filter	NOUN
ajbmeb-1194	169	6	,	,	PUNCT
ajbmeb-1194	169	7	all	all	DET
ajbmeb-1194	169	8	the	the	DET
ajbmeb-1194	169	9	listed	list	VERB
ajbmeb-1194	169	10	conglomerates	conglomerate	NOUN
ajbmeb-1194	169	11	except	except	SCONJ
ajbmeb-1194	169	12	chellarams	chellarams	PROPN
ajbmeb-1194	169	13	plc	plc	PROPN
ajbmeb-1194	169	14	,	,	PUNCT
ajbmeb-1194	169	15	john	john	PROPN
ajbmeb-1194	169	16	holt	holt	PROPN
ajbmeb-1194	169	17	plc	plc	PROPN
ajbmeb-1194	169	18	and	and	CCONJ
ajbmeb-1194	169	19	scoa	scoa	PROPN
ajbmeb-1194	169	20	nig	nig	PROPN
ajbmeb-1194	169	21	plc	plc	PROPN
ajbmeb-1194	169	22	met	meet	VERB
ajbmeb-1194	169	23	the	the	DET
ajbmeb-1194	169	24	requirements	requirement	NOUN
ajbmeb-1194	169	25	and	and	CCONJ
ajbmeb-1194	169	26	therefore	therefore	ADV
ajbmeb-1194	169	27	the	the	DET
ajbmeb-1194	169	28	other	other	ADJ
ajbmeb-1194	169	29	three	three	NUM
ajbmeb-1194	169	30	conglomerates	conglomerate	NOUN
ajbmeb-1194	169	31	(	(	PUNCT
ajbmeb-1194	169	32	ag	ag	PROPN
ajbmeb-1194	169	33	leventis	leventis	PROPN
ajbmeb-1194	169	34	,	,	PUNCT
ajbmeb-1194	169	35	transcorp	transcorp	PROPN
ajbmeb-1194	169	36	and	and	CCONJ
ajbmeb-1194	169	37	uacn	uacn	ADJ
ajbmeb-1194	169	38	)	)	PUNCT
ajbmeb-1194	169	39	constitute	constitute	VERB
ajbmeb-1194	169	40	the	the	DET
ajbmeb-1194	169	41	sample	sample	NOUN
ajbmeb-1194	169	42	of	of	ADP
ajbmeb-1194	169	43	the	the	DET
ajbmeb-1194	169	44	study	study	NOUN
ajbmeb-1194	169	45	.	.	PUNCT
ajbmeb-1194	170	1	measures	measure	NOUN
ajbmeb-1194	170	2	of	of	ADP
ajbmeb-1194	170	3	variables	variable	NOUN
ajbmeb-1194	170	4	in	in	ADP
ajbmeb-1194	170	5	this	this	DET
ajbmeb-1194	170	6	research	research	NOUN
ajbmeb-1194	170	7	,	,	PUNCT
ajbmeb-1194	170	8	voluntary	voluntary	ADJ
ajbmeb-1194	170	9	disclosure	disclosure	NOUN
ajbmeb-1194	170	10	refers	refer	VERB
ajbmeb-1194	170	11	to	to	ADP
ajbmeb-1194	170	12	the	the	DET
ajbmeb-1194	170	13	disclosure	disclosure	NOUN
ajbmeb-1194	170	14	of	of	ADP
ajbmeb-1194	170	15	non	non	ADJ
ajbmeb-1194	170	16	-	-	ADJ
ajbmeb-1194	170	17	financial	financial	ADJ
ajbmeb-1194	170	18	information	information	NOUN
ajbmeb-1194	170	19	in	in	ADP
ajbmeb-1194	170	20	the	the	DET
ajbmeb-1194	170	21	annual	annual	ADJ
ajbmeb-1194	170	22	reports	report	NOUN
ajbmeb-1194	170	23	of	of	ADP
ajbmeb-1194	170	24	a	a	DET
ajbmeb-1194	170	25	firm	firm	NOUN
ajbmeb-1194	170	26	as	as	SCONJ
ajbmeb-1194	170	27	it	it	PRON
ajbmeb-1194	170	28	relates	relate	VERB
ajbmeb-1194	170	29	to	to	ADP
ajbmeb-1194	170	30	accounting	accounting	NOUN
ajbmeb-1194	170	31	policies	policy	NOUN
ajbmeb-1194	170	32	and	and	CCONJ
ajbmeb-1194	170	33	corporate	corporate	ADJ
ajbmeb-1194	170	34	governance	governance	NOUN
ajbmeb-1194	170	35	.	.	PUNCT
ajbmeb-1194	171	1	measuring	measure	VERB
ajbmeb-1194	171	2	voluntary	voluntary	ADJ
ajbmeb-1194	171	3	disclosure	disclosure	NOUN
ajbmeb-1194	171	4	is	be	AUX
ajbmeb-1194	171	5	usually	usually	ADV
ajbmeb-1194	171	6	based	base	VERB
ajbmeb-1194	171	7	on	on	ADP
ajbmeb-1194	171	8	a	a	DET
ajbmeb-1194	171	9	self	self	NOUN
ajbmeb-1194	171	10	-	-	PUNCT
ajbmeb-1194	171	11	constructed	construct	VERB
ajbmeb-1194	171	12	disclosure	disclosure	NOUN
ajbmeb-1194	171	13	index	index	NOUN
ajbmeb-1194	171	14	which	which	PRON
ajbmeb-1194	171	15	is	be	AUX
ajbmeb-1194	171	16	widely	widely	ADV
ajbmeb-1194	171	17	used	use	VERB
ajbmeb-1194	171	18	in	in	ADP
ajbmeb-1194	171	19	collecting	collect	VERB
ajbmeb-1194	171	20	data	datum	NOUN
ajbmeb-1194	171	21	to	to	PART
ajbmeb-1194	171	22	measure	measure	VERB
ajbmeb-1194	171	23	the	the	DET
ajbmeb-1194	171	24	extent	extent	NOUN
ajbmeb-1194	171	25	of	of	ADP
ajbmeb-1194	171	26	disclosed	disclose	VERB
ajbmeb-1194	171	27	information	information	NOUN
ajbmeb-1194	171	28	in	in	ADP
ajbmeb-1194	171	29	annual	annual	ADJ
ajbmeb-1194	171	30	reports	report	NOUN
ajbmeb-1194	171	31	.	.	PUNCT
ajbmeb-1194	172	1	this	this	DET
ajbmeb-1194	172	2	method	method	NOUN
ajbmeb-1194	172	3	is	be	AUX
ajbmeb-1194	172	4	widely	widely	ADV
ajbmeb-1194	172	5	seen	see	VERB
ajbmeb-1194	172	6	in	in	ADP
ajbmeb-1194	172	7	disclosure	disclosure	NOUN
ajbmeb-1194	172	8	literature	literature	NOUN
ajbmeb-1194	172	9	such	such	ADJ
ajbmeb-1194	172	10	as	as	ADP
ajbmeb-1194	172	11	chow	chow	PROPN
ajbmeb-1194	172	12	and	and	CCONJ
ajbmeb-1194	172	13	wong	wong	PROPN
ajbmeb-1194	172	14	-	-	PUNCT
ajbmeb-1194	172	15	boren	boren	PROPN
ajbmeb-1194	172	16	(	(	PUNCT
ajbmeb-1194	172	17	1987	1987	NUM
ajbmeb-1194	172	18	)	)	PUNCT
ajbmeb-1194	172	19	,	,	PUNCT
ajbmeb-1194	172	20	raffournier	raffournier	NOUN
ajbmeb-1194	172	21	(	(	PUNCT
ajbmeb-1194	172	22	1995	1995	NUM
ajbmeb-1194	172	23	)	)	PUNCT
ajbmeb-1194	172	24	,	,	PUNCT
ajbmeb-1194	172	25	meek	meek	VERB
ajbmeb-1194	172	26	,	,	PUNCT
ajbmeb-1194	172	27	robert	robert	PROPN
ajbmeb-1194	172	28	and	and	CCONJ
ajbmeb-1194	172	29	gray	gray	ADJ
ajbmeb-1194	172	30	(	(	PUNCT
ajbmeb-1194	172	31	1995	1995	NUM
ajbmeb-1194	172	32	)	)	PUNCT
ajbmeb-1194	172	33	,	,	PUNCT
ajbmeb-1194	172	34	inchausti	inchausti	PROPN
ajbmeb-1194	172	35	(	(	PUNCT
ajbmeb-1194	172	36	1997	1997	NUM
ajbmeb-1194	172	37	)	)	PUNCT
ajbmeb-1194	172	38	etc	etc	X
ajbmeb-1194	172	39	.	.	X
ajbmeb-1194	173	1	the	the	DET
ajbmeb-1194	173	2	checklist	checklist	NOUN
ajbmeb-1194	173	3	consist	consist	VERB
ajbmeb-1194	173	4	of	of	ADP
ajbmeb-1194	173	5	twenty	twenty	NUM
ajbmeb-1194	173	6	seven	seven	NUM
ajbmeb-1194	173	7	items	item	NOUN
ajbmeb-1194	173	8	as	as	SCONJ
ajbmeb-1194	173	9	expressed	express	VERB
ajbmeb-1194	173	10	by	by	ADP
ajbmeb-1194	173	11	abdallah(2014	abdallah(2014	PROPN
ajbmeb-1194	173	12	)	)	PUNCT
ajbmeb-1194	173	13	though	though	SCONJ
ajbmeb-1194	173	14	some	some	DET
ajbmeb-1194	173	15	items	item	NOUN
ajbmeb-1194	173	16	were	be	AUX
ajbmeb-1194	173	17	eliminated	eliminate	VERB
ajbmeb-1194	173	18	while	while	SCONJ
ajbmeb-1194	173	19	others	other	NOUN
ajbmeb-1194	173	20	were	be	AUX
ajbmeb-1194	173	21	specifically	specifically	ADV
ajbmeb-1194	173	22	chosen	choose	VERB
ajbmeb-1194	173	23	by	by	ADP
ajbmeb-1194	173	24	the	the	DET
ajbmeb-1194	173	25	researcher	researcher	NOUN
ajbmeb-1194	173	26	and	and	CCONJ
ajbmeb-1194	173	27	then	then	ADV
ajbmeb-1194	173	28	the	the	DET
ajbmeb-1194	173	29	items	item	NOUN
ajbmeb-1194	173	30	were	be	AUX
ajbmeb-1194	173	31	grouped	group	VERB
ajbmeb-1194	173	32	.	.	PUNCT
ajbmeb-1194	174	1	a	a	DET
ajbmeb-1194	174	2	scoring	scoring	NOUN
ajbmeb-1194	174	3	sheet	sheet	NOUN
ajbmeb-1194	174	4	for	for	ADP
ajbmeb-1194	174	5	each	each	DET
ajbmeb-1194	174	6	annual	annual	ADJ
ajbmeb-1194	174	7	report	report	NOUN
ajbmeb-1194	174	8	was	be	AUX
ajbmeb-1194	174	9	prepared	prepare	VERB
ajbmeb-1194	174	10	.	.	PUNCT
ajbmeb-1194	175	1	each	each	DET
ajbmeb-1194	175	2	disclosure	disclosure	NOUN
ajbmeb-1194	175	3	item	item	NOUN
ajbmeb-1194	175	4	was	be	AUX
ajbmeb-1194	175	5	unweighted	unweighte	VERB
ajbmeb-1194	175	6	in	in	ADP
ajbmeb-1194	175	7	the	the	DET
ajbmeb-1194	175	8	index	index	NOUN
ajbmeb-1194	175	9	,	,	PUNCT
ajbmeb-1194	175	10	consistent	consistent	ADJ
ajbmeb-1194	175	11	with	with	ADP
ajbmeb-1194	175	12	cooke	cooke	PROPN
ajbmeb-1194	175	13	(	(	PUNCT
ajbmeb-1194	175	14	1989	1989	NUM
ajbmeb-1194	175	15	)	)	PUNCT
ajbmeb-1194	175	16	,	,	PUNCT
ajbmeb-1194	175	17	owusuansah	owusuansah	NOUN
ajbmeb-1194	175	18	(	(	PUNCT
ajbmeb-1194	175	19	1998).this	1998).this	PROPN
ajbmeb-1194	175	20	is	be	AUX
ajbmeb-1194	175	21	because	because	SCONJ
ajbmeb-1194	175	22	the	the	DET
ajbmeb-1194	175	23	unweighted	unweighted	ADJ
ajbmeb-1194	175	24	method	method	NOUN
ajbmeb-1194	175	25	assumes	assume	VERB
ajbmeb-1194	175	26	that	that	SCONJ
ajbmeb-1194	175	27	all	all	DET
ajbmeb-1194	175	28	information	information	NOUN
ajbmeb-1194	175	29	items	item	NOUN
ajbmeb-1194	175	30	are	be	AUX
ajbmeb-1194	175	31	perceived	perceive	VERB
ajbmeb-1194	175	32	to	to	PART
ajbmeb-1194	175	33	be	be	AUX
ajbmeb-1194	175	34	equally	equally	ADV
ajbmeb-1194	175	35	important	important	ADJ
ajbmeb-1194	175	36	to	to	ADP
ajbmeb-1194	175	37	all	all	DET
ajbmeb-1194	175	38	user	user	NOUN
ajbmeb-1194	175	39	groups	group	NOUN
ajbmeb-1194	175	40	.	.	PUNCT
ajbmeb-1194	176	1	consequently	consequently	ADV
ajbmeb-1194	176	2	,	,	PUNCT
ajbmeb-1194	176	3	to	to	PART
ajbmeb-1194	176	4	quantify	quantify	VERB
ajbmeb-1194	176	5	the	the	DET
ajbmeb-1194	176	6	amount	amount	NOUN
ajbmeb-1194	176	7	of	of	ADP
ajbmeb-1194	176	8	voluntary	voluntary	ADJ
ajbmeb-1194	176	9	disclosure	disclosure	NOUN
ajbmeb-1194	176	10	a	a	DET
ajbmeb-1194	176	11	binary	binary	ADJ
ajbmeb-1194	176	12	coding	code	VERB
ajbmeb-1194	176	13	scheme	scheme	NOUN
ajbmeb-1194	176	14	was	be	AUX
ajbmeb-1194	176	15	utilized	utilize	VERB
ajbmeb-1194	176	16	in	in	ADP
ajbmeb-1194	176	17	which	which	PRON
ajbmeb-1194	176	18	the	the	DET
ajbmeb-1194	176	19	appearance	appearance	NOUN
ajbmeb-1194	176	20	of	of	ADP
ajbmeb-1194	176	21	each	each	DET
ajbmeb-1194	176	22	disclosure	disclosure	NOUN
ajbmeb-1194	176	23	item	item	NOUN
ajbmeb-1194	176	24	scores	score	VERB
ajbmeb-1194	176	25	one	one	NUM
ajbmeb-1194	176	26	(	(	PUNCT
ajbmeb-1194	176	27	1	1	NUM
ajbmeb-1194	176	28	)	)	PUNCT
ajbmeb-1194	176	29	point	point	NOUN
ajbmeb-1194	176	30	and	and	CCONJ
ajbmeb-1194	176	31	the	the	DET
ajbmeb-1194	176	32	non	non	NOUN
ajbmeb-1194	176	33	-	-	NOUN
ajbmeb-1194	176	34	appearance	appearance	NOUN
ajbmeb-1194	176	35	of	of	ADP
ajbmeb-1194	176	36	each	each	DET
ajbmeb-1194	176	37	disclosure	disclosure	NOUN
ajbmeb-1194	176	38	item	item	NOUN
ajbmeb-1194	176	39	scores	score	NOUN
ajbmeb-1194	176	40	zero	zero	NUM
ajbmeb-1194	176	41	(	(	PUNCT
ajbmeb-1194	176	42	0	0	NUM
ajbmeb-1194	176	43	)	)	PUNCT
ajbmeb-1194	176	44	point	point	NOUN
ajbmeb-1194	176	45	.	.	PUNCT
ajbmeb-1194	177	1	subsequently	subsequently	ADV
ajbmeb-1194	177	2	,	,	PUNCT
ajbmeb-1194	177	3	one	one	NUM
ajbmeb-1194	177	4	point	point	NOUN
ajbmeb-1194	177	5	was	be	AUX
ajbmeb-1194	177	6	designated	designate	VERB
ajbmeb-1194	177	7	to	to	ADP
ajbmeb-1194	177	8	each	each	PRON
ajbmeb-1194	177	9	of	of	ADP
ajbmeb-1194	177	10	the	the	DET
ajbmeb-1194	177	11	27	27	NUM
ajbmeb-1194	177	12	disclosure	disclosure	NOUN
ajbmeb-1194	177	13	items	item	NOUN
ajbmeb-1194	177	14	that	that	PRON
ajbmeb-1194	177	15	the	the	DET
ajbmeb-1194	177	16	companies	company	NOUN
ajbmeb-1194	177	17	provide	provide	VERB
ajbmeb-1194	177	18	through	through	ADP
ajbmeb-1194	177	19	their	their	PRON
ajbmeb-1194	177	20	yearly	yearly	ADJ
ajbmeb-1194	177	21	reports	report	NOUN
ajbmeb-1194	177	22	,	,	PUNCT
ajbmeb-1194	177	23	whereas	whereas	SCONJ
ajbmeb-1194	177	24	each	each	DET
ajbmeb-1194	177	25	firm	firm	NOUN
ajbmeb-1194	177	26	could	could	AUX
ajbmeb-1194	177	27	achieve	achieve	VERB
ajbmeb-1194	177	28	a	a	DET
ajbmeb-1194	177	29	maximum	maximum	NOUN
ajbmeb-1194	177	30	of	of	ADP
ajbmeb-1194	177	31	24	24	NUM
ajbmeb-1194	177	32	points	point	NOUN
ajbmeb-1194	177	33	.	.	PUNCT
ajbmeb-1194	178	1	american	american	ADJ
ajbmeb-1194	178	2	journal	journal	PROPN
ajbmeb-1194	178	3	of	of	ADP
ajbmeb-1194	178	4	business	business	NOUN
ajbmeb-1194	178	5	management	management	NOUN
ajbmeb-1194	178	6	,	,	PUNCT
ajbmeb-1194	178	7	economics	economic	NOUN
ajbmeb-1194	178	8	and	and	CCONJ
ajbmeb-1194	178	9	banking	banking	NOUN
ajbmeb-1194	178	10	volume	volume	NOUN
ajbmeb-1194	178	11	16	16	NUM
ajbmeb-1194	178	12	sep	sep	PROPN
ajbmeb-1194	178	13	,	,	PUNCT
ajbmeb-1194	178	14	2023	2023	NUM
ajbmeb-1194	178	15	p	p	NOUN
ajbmeb-1194	178	16	a	a	DET
ajbmeb-1194	178	17	g	g	NOUN
ajbmeb-1194	178	18	e	e	NOUN
ajbmeb-1194	178	19	|	|	ADV
ajbmeb-1194	178	20	50	50	NUM
ajbmeb-1194	178	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	178	22	table	table	NOUN
ajbmeb-1194	178	23	1	1	NUM
ajbmeb-1194	178	24	:	:	PUNCT
ajbmeb-1194	178	25	voluntary	voluntary	ADJ
ajbmeb-1194	178	26	disclosure	disclosure	NOUN
ajbmeb-1194	178	27	index	index	NOUN
ajbmeb-1194	178	28	items	item	NOUN
ajbmeb-1194	178	29	1	1	NUM
ajbmeb-1194	178	30	:	:	PUNCT
ajbmeb-1194	178	31	accounting	accounting	NOUN
ajbmeb-1194	178	32	policies	policy	NOUN
ajbmeb-1194	178	33	1	1	NUM
ajbmeb-1194	178	34	accounting	accounting	NOUN
ajbmeb-1194	178	35	valuation	valuation	NOUN
ajbmeb-1194	178	36	of	of	ADP
ajbmeb-1194	178	37	fixed	fix	VERB
ajbmeb-1194	178	38	assets	asset	NOUN
ajbmeb-1194	178	39	(	(	PUNCT
ajbmeb-1194	178	40	e.g.	e.g.	ADV
ajbmeb-1194	178	41	,	,	PUNCT
ajbmeb-1194	178	42	fair	fair	ADJ
ajbmeb-1194	178	43	value	value	NOUN
ajbmeb-1194	178	44	or	or	CCONJ
ajbmeb-1194	178	45	historical	historical	ADJ
ajbmeb-1194	178	46	cost	cost	NOUN
ajbmeb-1194	178	47	)	)	PUNCT
ajbmeb-1194	178	48	2	2	NUM
ajbmeb-1194	178	49	the	the	DET
ajbmeb-1194	178	50	depreciation	depreciation	NOUN
ajbmeb-1194	178	51	methods	method	NOUN
ajbmeb-1194	178	52	used	use	VERB
ajbmeb-1194	178	53	3	3	NUM
ajbmeb-1194	178	54	foreign	foreign	ADJ
ajbmeb-1194	178	55	currency	currency	NOUN
ajbmeb-1194	178	56	transactions	transaction	NOUN
ajbmeb-1194	178	57	,	,	PUNCT
ajbmeb-1194	178	58	translation	translation	NOUN
ajbmeb-1194	178	59	and	and	CCONJ
ajbmeb-1194	178	60	differences	difference	NOUN
ajbmeb-1194	178	61	treatment	treatment	NOUN
ajbmeb-1194	178	62	4	4	NUM
ajbmeb-1194	178	63	events	event	NOUN
ajbmeb-1194	178	64	after	after	ADP
ajbmeb-1194	178	65	the	the	DET
ajbmeb-1194	178	66	balance	balance	NOUN
ajbmeb-1194	178	67	sheet	sheet	NOUN
ajbmeb-1194	178	68	date	date	NOUN
ajbmeb-1194	178	69	5	5	NUM
ajbmeb-1194	178	70	disclosure	disclosure	NOUN
ajbmeb-1194	178	71	of	of	ADP
ajbmeb-1194	178	72	accounting	accounting	NOUN
ajbmeb-1194	178	73	standards	standard	NOUN
ajbmeb-1194	178	74	used	use	VERB
ajbmeb-1194	178	75	6	6	NUM
ajbmeb-1194	178	76	statements	statement	NOUN
ajbmeb-1194	178	77	of	of	ADP
ajbmeb-1194	178	78	compliance	compliance	NOUN
ajbmeb-1194	178	79	with	with	ADP
ajbmeb-1194	178	80	approved	approve	VERB
ajbmeb-1194	178	81	ifrs	ifrs	PROPN
ajbmeb-1194	178	82	/	/	SYM
ajbmeb-1194	178	83	iass	iass	NOUN
ajbmeb-1194	178	84	7	7	NUM
ajbmeb-1194	178	85	treatment	treatment	NOUN
ajbmeb-1194	178	86	of	of	ADP
ajbmeb-1194	178	87	tax	tax	NOUN
ajbmeb-1194	178	88	8	8	NUM
ajbmeb-1194	178	89	treatment	treatment	NOUN
ajbmeb-1194	178	90	of	of	ADP
ajbmeb-1194	178	91	contingent	contingent	ADJ
ajbmeb-1194	178	92	liabilities	liability	NOUN
ajbmeb-1194	178	93	.	.	PUNCT
ajbmeb-1194	179	1	2	2	NUM
ajbmeb-1194	179	2	:	:	PUNCT
ajbmeb-1194	179	3	corporate	corporate	ADJ
ajbmeb-1194	179	4	governance	governance	NOUN
ajbmeb-1194	179	5	9	9	NUM
ajbmeb-1194	179	6	chairman	chairman	NOUN
ajbmeb-1194	179	7	of	of	ADP
ajbmeb-1194	179	8	the	the	DET
ajbmeb-1194	179	9	board	board	NOUN
ajbmeb-1194	179	10	identified	identify	VERB
ajbmeb-1194	179	11	10	10	NUM
ajbmeb-1194	179	12	list	list	NOUN
ajbmeb-1194	179	13	of	of	ADP
ajbmeb-1194	179	14	board	board	NOUN
ajbmeb-1194	179	15	members	member	NOUN
ajbmeb-1194	179	16	11	11	NUM
ajbmeb-1194	179	17	disclosure	disclosure	NOUN
ajbmeb-1194	179	18	information	information	NOUN
ajbmeb-1194	179	19	on	on	ADP
ajbmeb-1194	179	20	board	board	NOUN
ajbmeb-1194	179	21	members	member	NOUN
ajbmeb-1194	179	22	’	’	PART
ajbmeb-1194	179	23	qualifications	qualification	NOUN
ajbmeb-1194	179	24	and	and	CCONJ
ajbmeb-1194	179	25	experience	experience	NOUN
ajbmeb-1194	179	26	12	12	NUM
ajbmeb-1194	179	27	duties	duty	NOUN
ajbmeb-1194	179	28	of	of	ADP
ajbmeb-1194	179	29	board	board	NOUN
ajbmeb-1194	179	30	of	of	ADP
ajbmeb-1194	179	31	members	member	NOUN
ajbmeb-1194	179	32	13	13	NUM
ajbmeb-1194	179	33	list	list	NOUN
ajbmeb-1194	179	34	of	of	ADP
ajbmeb-1194	179	35	senior	senior	ADJ
ajbmeb-1194	179	36	managers	manager	NOUN
ajbmeb-1194	179	37	(	(	PUNCT
ajbmeb-1194	179	38	not	not	PART
ajbmeb-1194	179	39	on	on	ADP
ajbmeb-1194	179	40	the	the	DET
ajbmeb-1194	179	41	board	board	NOUN
ajbmeb-1194	179	42	of	of	ADP
ajbmeb-1194	179	43	members)/	members)/	ADJ
ajbmeb-1194	179	44	senior	senior	ADJ
ajbmeb-1194	179	45	management	management	NOUN
ajbmeb-1194	179	46	structure	structure	NOUN
ajbmeb-1194	179	47	14	14	NUM
ajbmeb-1194	179	48	disclosure	disclosure	NOUN
ajbmeb-1194	179	49	information	information	NOUN
ajbmeb-1194	179	50	on	on	ADP
ajbmeb-1194	179	51	senior	senior	ADJ
ajbmeb-1194	179	52	managers	manager	NOUN
ajbmeb-1194	179	53	’	’	PART
ajbmeb-1194	179	54	qualifications	qualification	NOUN
ajbmeb-1194	179	55	and	and	CCONJ
ajbmeb-1194	179	56	experience	experience	NOUN
ajbmeb-1194	179	57	15	15	NUM
ajbmeb-1194	179	58	managers	manager	NOUN
ajbmeb-1194	179	59	’	'	PUNCT
ajbmeb-1194	179	60	engagement	engagement	NOUN
ajbmeb-1194	179	61	/	/	SYM
ajbmeb-1194	179	62	directorship	directorship	NOUN
ajbmeb-1194	179	63	of	of	ADP
ajbmeb-1194	179	64	other	other	ADJ
ajbmeb-1194	179	65	companies	company	NOUN
ajbmeb-1194	179	66	16	16	NUM
ajbmeb-1194	179	67	picture	picture	NOUN
ajbmeb-1194	179	68	of	of	ADP
ajbmeb-1194	179	69	all	all	DET
ajbmeb-1194	179	70	senior	senior	ADJ
ajbmeb-1194	179	71	managers/	managers/	NUM
ajbmeb-1194	179	72	board	board	NOUN
ajbmeb-1194	179	73	of	of	ADP
ajbmeb-1194	179	74	members	member	NOUN
ajbmeb-1194	179	75	17	17	NUM
ajbmeb-1194	179	76	picture	picture	NOUN
ajbmeb-1194	179	77	of	of	ADP
ajbmeb-1194	179	78	chairperson	chairperson	NOUN
ajbmeb-1194	179	79	18	18	NUM
ajbmeb-1194	179	80	information	information	NOUN
ajbmeb-1194	179	81	about	about	ADP
ajbmeb-1194	179	82	changes	change	NOUN
ajbmeb-1194	179	83	in	in	ADP
ajbmeb-1194	179	84	board	board	NOUN
ajbmeb-1194	179	85	members	member	NOUN
ajbmeb-1194	179	86	19	19	NUM
ajbmeb-1194	179	87	classification	classification	NOUN
ajbmeb-1194	179	88	of	of	ADP
ajbmeb-1194	179	89	managers	manager	NOUN
ajbmeb-1194	179	90	as	as	ADP
ajbmeb-1194	179	91	executive	executive	NOUN
ajbmeb-1194	179	92	or	or	CCONJ
ajbmeb-1194	179	93	outsider	outsider	NOUN
ajbmeb-1194	179	94	20	20	NUM
ajbmeb-1194	179	95	details	detail	NOUN
ajbmeb-1194	179	96	of	of	ADP
ajbmeb-1194	179	97	senior	senior	ADJ
ajbmeb-1194	179	98	managers	manager	NOUN
ajbmeb-1194	179	99	and	and	CCONJ
ajbmeb-1194	179	100	board	board	NOUN
ajbmeb-1194	179	101	of	of	ADP
ajbmeb-1194	179	102	members	member	NOUN
ajbmeb-1194	179	103	remuneration	remuneration	VERB
ajbmeb-1194	179	104	21	21	NUM
ajbmeb-1194	179	105	statement	statement	NOUN
ajbmeb-1194	179	106	of	of	ADP
ajbmeb-1194	179	107	percentage	percentage	NOUN
ajbmeb-1194	179	108	of	of	ADP
ajbmeb-1194	179	109	total	total	ADJ
ajbmeb-1194	179	110	shares	share	NOUN
ajbmeb-1194	179	111	of	of	ADP
ajbmeb-1194	179	112	20	20	NUM
ajbmeb-1194	179	113	largest	large	ADJ
ajbmeb-1194	179	114	shareholders	shareholder	NOUN
ajbmeb-1194	179	115	22	22	NUM
ajbmeb-1194	179	116	a	a	DET
ajbmeb-1194	179	117	review	review	NOUN
ajbmeb-1194	179	118	of	of	ADP
ajbmeb-1194	179	119	shareholders	shareholder	NOUN
ajbmeb-1194	179	120	by	by	ADP
ajbmeb-1194	179	121	type	type	NOUN
ajbmeb-1194	179	122	23	23	NUM
ajbmeb-1194	179	123	number	number	NOUN
ajbmeb-1194	179	124	of	of	ADP
ajbmeb-1194	179	125	shares	share	NOUN
ajbmeb-1194	179	126	held	hold	VERB
ajbmeb-1194	179	127	by	by	ADP
ajbmeb-1194	179	128	managers	manager	NOUN
ajbmeb-1194	179	129	24	24	NUM
ajbmeb-1194	179	130	company	company	NOUN
ajbmeb-1194	179	131	policy	policy	NOUN
ajbmeb-1194	179	132	on	on	ADP
ajbmeb-1194	179	133	employee	employee	NOUN
ajbmeb-1194	179	134	training	train	VERB
ajbmeb-1194	179	135	25	25	NUM
ajbmeb-1194	179	136	number	number	NOUN
ajbmeb-1194	179	137	of	of	ADP
ajbmeb-1194	179	138	board	board	NOUN
ajbmeb-1194	179	139	of	of	ADP
ajbmeb-1194	179	140	members	member	NOUN
ajbmeb-1194	179	141	meetings	meeting	NOUN
ajbmeb-1194	179	142	held	hold	VERB
ajbmeb-1194	179	143	and	and	CCONJ
ajbmeb-1194	179	144	date	date	NOUN
ajbmeb-1194	179	145	26	26	NUM
ajbmeb-1194	179	146	list	list	NOUN
ajbmeb-1194	179	147	of	of	ADP
ajbmeb-1194	179	148	audit	audit	NOUN
ajbmeb-1194	179	149	committee	committee	PROPN
ajbmeb-1194	179	150	27	27	NUM
ajbmeb-1194	179	151	chairman	chairman	NOUN
ajbmeb-1194	179	152	’s	’s	PART
ajbmeb-1194	179	153	statement	statement	NOUN
ajbmeb-1194	179	154	tobinq	tobinq	PROPN
ajbmeb-1194	179	155	:	:	PUNCT
ajbmeb-1194	179	156	is	be	AUX
ajbmeb-1194	179	157	calculated	calculate	VERB
ajbmeb-1194	179	158	as	as	ADP
ajbmeb-1194	179	159	the	the	DET
ajbmeb-1194	179	160	ratio	ratio	NOUN
ajbmeb-1194	179	161	of	of	ADP
ajbmeb-1194	179	162	stock	stock	NOUN
ajbmeb-1194	179	163	market	market	NOUN
ajbmeb-1194	179	164	value	value	NOUN
ajbmeb-1194	179	165	to	to	ADP
ajbmeb-1194	179	166	the	the	DET
ajbmeb-1194	179	167	total	total	ADJ
ajbmeb-1194	179	168	assets	asset	NOUN
ajbmeb-1194	179	169	of	of	ADP
ajbmeb-1194	179	170	the	the	DET
ajbmeb-1194	179	171	firm	firm	NOUN
ajbmeb-1194	179	172	.	.	PUNCT
ajbmeb-1194	180	1	nature	nature	NOUN
ajbmeb-1194	180	2	and	and	CCONJ
ajbmeb-1194	180	3	sources	source	NOUN
ajbmeb-1194	180	4	of	of	ADP
ajbmeb-1194	180	5	data	datum	NOUN
ajbmeb-1194	180	6	secondary	secondary	ADJ
ajbmeb-1194	180	7	data	datum	NOUN
ajbmeb-1194	180	8	would	would	AUX
ajbmeb-1194	180	9	be	be	AUX
ajbmeb-1194	180	10	utilized	utilize	VERB
ajbmeb-1194	180	11	.	.	PUNCT
ajbmeb-1194	181	1	relevant	relevant	ADJ
ajbmeb-1194	181	2	data	datum	NOUN
ajbmeb-1194	181	3	will	will	AUX
ajbmeb-1194	181	4	be	be	AUX
ajbmeb-1194	181	5	extracted	extract	VERB
ajbmeb-1194	181	6	from	from	ADP
ajbmeb-1194	181	7	the	the	DET
ajbmeb-1194	181	8	firms	firm	NOUN
ajbmeb-1194	181	9	via	via	ADP
ajbmeb-1194	181	10	the	the	DET
ajbmeb-1194	181	11	nse	nse	NOUN
ajbmeb-1194	181	12	fact	fact	NOUN
ajbmeb-1194	181	13	books	book	NOUN
ajbmeb-1194	181	14	for	for	ADP
ajbmeb-1194	181	15	the	the	DET
ajbmeb-1194	181	16	relevant	relevant	ADJ
ajbmeb-1194	181	17	periods	period	NOUN
ajbmeb-1194	181	18	under	under	ADP
ajbmeb-1194	181	19	this	this	DET
ajbmeb-1194	181	20	study	study	NOUN
ajbmeb-1194	181	21	and	and	CCONJ
ajbmeb-1194	181	22	the	the	DET
ajbmeb-1194	181	23	websites	website	NOUN
ajbmeb-1194	181	24	of	of	ADP
ajbmeb-1194	181	25	the	the	DET
ajbmeb-1194	181	26	firms	firm	NOUN
ajbmeb-1194	181	27	studied	study	VERB
ajbmeb-1194	181	28	.	.	PUNCT
ajbmeb-1194	182	1	model	model	NOUN
ajbmeb-1194	182	2	specification	specification	NOUN
ajbmeb-1194	182	3	first	first	ADV
ajbmeb-1194	182	4	,	,	PUNCT
ajbmeb-1194	182	5	the	the	DET
ajbmeb-1194	182	6	functional	functional	ADJ
ajbmeb-1194	182	7	expression	expression	NOUN
ajbmeb-1194	182	8	of	of	ADP
ajbmeb-1194	182	9	the	the	DET
ajbmeb-1194	182	10	model	model	NOUN
ajbmeb-1194	182	11	is	be	AUX
ajbmeb-1194	182	12	y	y	PROPN
ajbmeb-1194	182	13	=	=	PUNCT
ajbmeb-1194	182	14	f(x1	f(x1	ADJ
ajbmeb-1194	182	15	,	,	PUNCT
ajbmeb-1194	182	16	x2	x2	PROPN
ajbmeb-1194	182	17	)	)	PUNCT
ajbmeb-1194	182	18	where	where	SCONJ
ajbmeb-1194	182	19	y	y	NOUN
ajbmeb-1194	182	20	=	=	PUNCT
ajbmeb-1194	182	21	dependent	dependent	ADJ
ajbmeb-1194	182	22	variables	variable	NOUN
ajbmeb-1194	182	23	x1	x1	PROPN
ajbmeb-1194	182	24	,	,	PUNCT
ajbmeb-1194	183	1	x2	x2	NOUN
ajbmeb-1194	183	2	=	=	PUNCT
ajbmeb-1194	183	3	independent	independent	ADJ
ajbmeb-1194	183	4	variables	variable	NOUN
ajbmeb-1194	183	5	therefore	therefore	ADV
ajbmeb-1194	183	6	;	;	PUNCT
ajbmeb-1194	183	7	tq	tq	ADP
ajbmeb-1194	183	8	=	=	SYM
ajbmeb-1194	183	9	f	f	PROPN
ajbmeb-1194	183	10	(	(	PUNCT
ajbmeb-1194	183	11	ap	ap	PROPN
ajbmeb-1194	183	12	,	,	PUNCT
ajbmeb-1194	183	13	ig	ig	PROPN
ajbmeb-1194	183	14	)	)	PUNCT
ajbmeb-1194	183	15	…	…	PUNCT
ajbmeb-1194	183	16	…	…	PUNCT
ajbmeb-1194	183	17	…	…	PUNCT
ajbmeb-1194	183	18	…	…	PUNCT
ajbmeb-1194	183	19	…	…	PUNCT
ajbmeb-1194	183	20	…	…	PUNCT
ajbmeb-1194	183	21	..	..	PUNCT
ajbmeb-1194	183	22	…	…	PUNCT
ajbmeb-1194	183	23	…	…	PUNCT
ajbmeb-1194	183	24	..	..	PUNCT
ajbmeb-1194	183	25	i	i	PRON
ajbmeb-1194	183	26	american	american	PROPN
ajbmeb-1194	183	27	journal	journal	PROPN
ajbmeb-1194	183	28	of	of	ADP
ajbmeb-1194	183	29	business	business	NOUN
ajbmeb-1194	183	30	management	management	NOUN
ajbmeb-1194	183	31	,	,	PUNCT
ajbmeb-1194	183	32	economics	economic	NOUN
ajbmeb-1194	183	33	and	and	CCONJ
ajbmeb-1194	183	34	banking	banking	NOUN
ajbmeb-1194	183	35	volume	volume	NOUN
ajbmeb-1194	183	36	16	16	NUM
ajbmeb-1194	183	37	sep	sep	PROPN
ajbmeb-1194	183	38	,	,	PUNCT
ajbmeb-1194	183	39	2023	2023	NUM
ajbmeb-1194	183	40	p	p	NOUN
ajbmeb-1194	183	41	a	a	DET
ajbmeb-1194	183	42	g	g	NOUN
ajbmeb-1194	183	43	e	e	NOUN
ajbmeb-1194	183	44	|	|	NOUN
ajbmeb-1194	183	45	51	51	NUM
ajbmeb-1194	183	46	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	183	47	the	the	DET
ajbmeb-1194	183	48	mathematical	mathematical	ADJ
ajbmeb-1194	183	49	form	form	NOUN
ajbmeb-1194	183	50	is	be	AUX
ajbmeb-1194	183	51	expressed	express	VERB
ajbmeb-1194	183	52	as	as	ADP
ajbmeb-1194	183	53	y	y	PROPN
ajbmeb-1194	183	54	=	=	PUNCT
ajbmeb-1194	183	55	a+bx	a+bx	PROPN
ajbmeb-1194	183	56	.	.	PUNCT
ajbmeb-1194	184	1	thus	thus	ADV
ajbmeb-1194	184	2	,	,	PUNCT
ajbmeb-1194	184	3	the	the	DET
ajbmeb-1194	184	4	following	follow	VERB
ajbmeb-1194	184	5	three	three	NUM
ajbmeb-1194	184	6	models	model	NOUN
ajbmeb-1194	184	7	are	be	AUX
ajbmeb-1194	184	8	specified	specify	VERB
ajbmeb-1194	184	9	for	for	ADP
ajbmeb-1194	184	10	the	the	DET
ajbmeb-1194	184	11	mathematical	mathematical	ADJ
ajbmeb-1194	184	12	model	model	NOUN
ajbmeb-1194	184	13	tq	tq	ADP
ajbmeb-1194	184	14	=	=	PUNCT
ajbmeb-1194	184	15	a	a	DET
ajbmeb-1194	184	16	+	+	X
ajbmeb-1194	184	17	b	b	X
ajbmeb-1194	184	18	(	(	PUNCT
ajbmeb-1194	184	19	ap	ap	PROPN
ajbmeb-1194	184	20	)	)	PUNCT
ajbmeb-1194	184	21	…	…	PUNCT
ajbmeb-1194	184	22	……	……	NOUN
ajbmeb-1194	184	23	……	……	NOUN
ajbmeb-1194	184	24	……	……	NOUN
ajbmeb-1194	184	25	……	……	NOUN
ajbmeb-1194	184	26	.	.	PUNCT
ajbmeb-1194	185	1	ii	ii	NOUN
ajbmeb-1194	185	2	tq	tq	ADP
ajbmeb-1194	185	3	=	=	PUNCT
ajbmeb-1194	186	1	a	a	DET
ajbmeb-1194	186	2	+	+	X
ajbmeb-1194	186	3	b	b	NOUN
ajbmeb-1194	186	4	(	(	PUNCT
ajbmeb-1194	186	5	ig	ig	PROPN
ajbmeb-1194	186	6	)	)	PUNCT
ajbmeb-1194	186	7	…	…	PUNCT
ajbmeb-1194	186	8	…	…	PUNCT
ajbmeb-1194	186	9	…	…	PUNCT
ajbmeb-1194	186	10	…	…	PUNCT
ajbmeb-1194	186	11	...................	...................	SYM
ajbmeb-1194	186	12	iii	iii	X
ajbmeb-1194	186	13	we	we	PRON
ajbmeb-1194	186	14	further	far	ADV
ajbmeb-1194	186	15	expand	expand	VERB
ajbmeb-1194	186	16	equations	equation	NOUN
ajbmeb-1194	186	17	ii	ii	PROPN
ajbmeb-1194	186	18	and	and	CCONJ
ajbmeb-1194	186	19	iii	iii	NUM
ajbmeb-1194	186	20	to	to	PART
ajbmeb-1194	186	21	form	form	VERB
ajbmeb-1194	186	22	an	an	DET
ajbmeb-1194	186	23	econometric	econometric	ADJ
ajbmeb-1194	186	24	model	model	NOUN
ajbmeb-1194	186	25	below	below	ADP
ajbmeb-1194	186	26	tq	tq	ADP
ajbmeb-1194	187	1	=	=	SYM
ajbmeb-1194	187	2	βo	βo	PROPN
ajbmeb-1194	187	3	+	+	CCONJ
ajbmeb-1194	187	4	β1	β1	PROPN
ajbmeb-1194	187	5	ap	ap	PROPN
ajbmeb-1194	188	1	+	+	CCONJ
ajbmeb-1194	188	2	β2	β2	ADJ
ajbmeb-1194	188	3	cg	cg	NOUN
ajbmeb-1194	188	4	+	+	CCONJ
ajbmeb-1194	188	5	𝑒t	𝑒t	PROPN
ajbmeb-1194	188	6	…	…	PUNCT
ajbmeb-1194	188	7	……	……	X
ajbmeb-1194	188	8	iv	iv	X
ajbmeb-1194	188	9	where	where	SCONJ
ajbmeb-1194	188	10	;	;	PUNCT
ajbmeb-1194	188	11	tq	tq	ADP
ajbmeb-1194	188	12	=	=	SYM
ajbmeb-1194	188	13	tobin	tobin	PROPN
ajbmeb-1194	188	14	q	q	PROPN
ajbmeb-1194	188	15	ap	ap	PROPN
ajbmeb-1194	189	1	=	=	PUNCT
ajbmeb-1194	190	1	accounting	accounting	NOUN
ajbmeb-1194	190	2	policy	policy	NOUN
ajbmeb-1194	190	3	ig	ig	PROPN
ajbmeb-1194	191	1	=	=	PUNCT
ajbmeb-1194	191	2	information	information	NOUN
ajbmeb-1194	191	3	on	on	ADP
ajbmeb-1194	191	4	governance	governance	NOUN
ajbmeb-1194	191	5	βo	βo	NOUN
ajbmeb-1194	191	6	=	=	PUNCT
ajbmeb-1194	191	7	constant	constant	ADJ
ajbmeb-1194	191	8	term	term	NOUN
ajbmeb-1194	191	9	β1β2	β1β2	PUNCT
ajbmeb-1194	192	1	=	=	SYM
ajbmeb-1194	192	2	coefficient	coefficient	NOUN
ajbmeb-1194	192	3	of	of	ADP
ajbmeb-1194	192	4	the	the	DET
ajbmeb-1194	192	5	parameter	parameter	NOUN
ajbmeb-1194	192	6	estimates	estimate	VERB
ajbmeb-1194	192	7	e	e	NOUN
ajbmeb-1194	192	8	=	=	NOUN
ajbmeb-1194	192	9	error	error	NOUN
ajbmeb-1194	192	10	term	term	NOUN
ajbmeb-1194	192	11	t	t	NOUN
ajbmeb-1194	192	12	=	=	PUNCT
ajbmeb-1194	192	13	period	period	NOUN
ajbmeb-1194	192	14	of	of	ADP
ajbmeb-1194	192	15	time	time	NOUN
ajbmeb-1194	192	16	from	from	ADP
ajbmeb-1194	192	17	the	the	DET
ajbmeb-1194	192	18	above	above	ADJ
ajbmeb-1194	192	19	models	model	NOUN
ajbmeb-1194	192	20	,	,	PUNCT
ajbmeb-1194	192	21	the	the	DET
ajbmeb-1194	192	22	prior	prior	ADJ
ajbmeb-1194	192	23	expectation	expectation	NOUN
ajbmeb-1194	192	24	is	be	AUX
ajbmeb-1194	192	25	that	that	SCONJ
ajbmeb-1194	192	26	an	an	DET
ajbmeb-1194	192	27	increase	increase	NOUN
ajbmeb-1194	192	28	in	in	ADP
ajbmeb-1194	192	29	ap	ap	PROPN
ajbmeb-1194	192	30	to	to	PART
ajbmeb-1194	192	31	increase	increase	VERB
ajbmeb-1194	192	32	tq	tq	DET
ajbmeb-1194	192	33	cg	cg	NOUN
ajbmeb-1194	192	34	to	to	PART
ajbmeb-1194	192	35	increase	increase	VERB
ajbmeb-1194	192	36	tq	tq	SCONJ
ajbmeb-1194	192	37	data	datum	NOUN
ajbmeb-1194	192	38	analysis	analysis	NOUN
ajbmeb-1194	192	39	descriptive	descriptive	ADJ
ajbmeb-1194	192	40	statistics	statistic	NOUN
ajbmeb-1194	192	41	,	,	PUNCT
ajbmeb-1194	192	42	pearson	pearson	NOUN
ajbmeb-1194	192	43	correlation	correlation	NOUN
ajbmeb-1194	192	44	,	,	PUNCT
ajbmeb-1194	192	45	and	and	CCONJ
ajbmeb-1194	192	46	multiple	multiple	ADJ
ajbmeb-1194	192	47	regressions	regression	NOUN
ajbmeb-1194	192	48	of	of	ADP
ajbmeb-1194	192	49	ordinary	ordinary	ADJ
ajbmeb-1194	192	50	least	least	ADJ
ajbmeb-1194	192	51	square	square	NOUN
ajbmeb-1194	192	52	are	be	AUX
ajbmeb-1194	192	53	used	use	VERB
ajbmeb-1194	192	54	to	to	PART
ajbmeb-1194	192	55	analyze	analyze	VERB
ajbmeb-1194	192	56	the	the	DET
ajbmeb-1194	192	57	data	datum	NOUN
ajbmeb-1194	192	58	.	.	PUNCT
ajbmeb-1194	193	1	test	test	NOUN
ajbmeb-1194	193	2	of	of	ADP
ajbmeb-1194	193	3	hypotheses	hypothesis	NOUN
ajbmeb-1194	193	4	hypotheses	hypothese	VERB
ajbmeb-1194	193	5	1	1	NUM
ajbmeb-1194	193	6	:	:	PUNCT
ajbmeb-1194	193	7	accounting	accounting	NOUN
ajbmeb-1194	193	8	policies	policy	NOUN
ajbmeb-1194	193	9	has	have	VERB
ajbmeb-1194	193	10	no	no	DET
ajbmeb-1194	193	11	significant	significant	ADJ
ajbmeb-1194	193	12	relationship	relationship	NOUN
ajbmeb-1194	193	13	with	with	ADP
ajbmeb-1194	193	14	tobinq	tobinq	NOUN
ajbmeb-1194	193	15	of	of	ADP
ajbmeb-1194	193	16	conglomerates	conglomerate	NOUN
ajbmeb-1194	193	17	in	in	ADP
ajbmeb-1194	193	18	nigeria	nigeria	PROPN
ajbmeb-1194	193	19	.	.	PUNCT
ajbmeb-1194	194	1	table	table	NOUN
ajbmeb-1194	194	2	3	3	NUM
ajbmeb-1194	194	3	anovaa	anovaa	PROPN
ajbmeb-1194	194	4	model	model	NOUN
ajbmeb-1194	194	5	sum	sum	NOUN
ajbmeb-1194	194	6	of	of	ADP
ajbmeb-1194	194	7	squares	square	NOUN
ajbmeb-1194	194	8	df	df	PROPN
ajbmeb-1194	194	9	mean	mean	PROPN
ajbmeb-1194	194	10	square	square	PROPN
ajbmeb-1194	194	11	f	f	PROPN
ajbmeb-1194	194	12	sig	sig	PROPN
ajbmeb-1194	194	13	.	.	PROPN
ajbmeb-1194	194	14	1	1	NUM
ajbmeb-1194	194	15	regression	regression	NOUN
ajbmeb-1194	194	16	.023	.023	NUM
ajbmeb-1194	194	17	1	1	NUM
ajbmeb-1194	194	18	.023	.023	NUM
ajbmeb-1194	194	19	3.799	3.799	NUM
ajbmeb-1194	194	20	.073b	.073b	PROPN
ajbmeb-1194	194	21	residual	residual	ADJ
ajbmeb-1194	194	22	.079	.079	NUM
ajbmeb-1194	194	23	13	13	NUM
ajbmeb-1194	194	24	.006	.006	NUM
ajbmeb-1194	194	25	total	total	NOUN
ajbmeb-1194	194	26	.102	.102	NUM
ajbmeb-1194	194	27	14	14	NUM
ajbmeb-1194	194	28	a.	a.	NOUN
ajbmeb-1194	194	29	dependent	dependent	ADJ
ajbmeb-1194	194	30	variable	variable	NOUN
ajbmeb-1194	194	31	:	:	PUNCT
ajbmeb-1194	194	32	tobin	tobin	PROPN
ajbmeb-1194	194	33	q	q	PROPN
ajbmeb-1194	194	34	b.	b.	PROPN
ajbmeb-1194	194	35	predictors	predictor	NOUN
ajbmeb-1194	194	36	:	:	PUNCT
ajbmeb-1194	194	37	(	(	PUNCT
ajbmeb-1194	194	38	constant	constant	ADJ
ajbmeb-1194	194	39	)	)	PUNCT
ajbmeb-1194	194	40	,	,	PUNCT
ajbmeb-1194	194	41	accounting	accounting	NOUN
ajbmeb-1194	194	42	policies	policy	NOUN
ajbmeb-1194	194	43	table	table	VERB
ajbmeb-1194	194	44	2	2	NUM
ajbmeb-1194	194	45	:	:	PUNCT
ajbmeb-1194	194	46	model	model	NOUN
ajbmeb-1194	194	47	summary	summary	NOUN
ajbmeb-1194	194	48	model	model	NOUN
ajbmeb-1194	194	49	r	r	PROPN
ajbmeb-1194	194	50	r	r	NOUN
ajbmeb-1194	194	51	square	square	ADJ
ajbmeb-1194	194	52	adjusted	adjust	VERB
ajbmeb-1194	194	53	r	r	NOUN
ajbmeb-1194	194	54	square	square	ADJ
ajbmeb-1194	194	55	std	std	NOUN
ajbmeb-1194	194	56	.	.	PUNCT
ajbmeb-1194	195	1	error	error	NOUN
ajbmeb-1194	195	2	of	of	ADP
ajbmeb-1194	195	3	the	the	DET
ajbmeb-1194	195	4	estimate	estimate	NOUN
ajbmeb-1194	195	5	1	1	NUM
ajbmeb-1194	195	6	.476a	.476a	PROPN
ajbmeb-1194	195	7	.226	.226	NUM
ajbmeb-1194	195	8	.167	.167	NUM
ajbmeb-1194	195	9	.07774	.07774	PROPN
ajbmeb-1194	195	10	a.	a.	NOUN
ajbmeb-1194	195	11	predictors	predictor	NOUN
ajbmeb-1194	195	12	:	:	PUNCT
ajbmeb-1194	195	13	(	(	PUNCT
ajbmeb-1194	195	14	constant	constant	ADJ
ajbmeb-1194	195	15	)	)	PUNCT
ajbmeb-1194	195	16	,	,	PUNCT
ajbmeb-1194	195	17	accounting	accounting	NOUN
ajbmeb-1194	195	18	policies	policy	NOUN
ajbmeb-1194	195	19	american	american	PROPN
ajbmeb-1194	195	20	journal	journal	PROPN
ajbmeb-1194	195	21	of	of	ADP
ajbmeb-1194	195	22	business	business	NOUN
ajbmeb-1194	195	23	management	management	NOUN
ajbmeb-1194	195	24	,	,	PUNCT
ajbmeb-1194	195	25	economics	economic	NOUN
ajbmeb-1194	195	26	and	and	CCONJ
ajbmeb-1194	195	27	banking	banking	NOUN
ajbmeb-1194	195	28	volume	volume	NOUN
ajbmeb-1194	195	29	16	16	NUM
ajbmeb-1194	195	30	sep	sep	PROPN
ajbmeb-1194	195	31	,	,	PUNCT
ajbmeb-1194	195	32	2023	2023	NUM
ajbmeb-1194	195	33	p	p	NOUN
ajbmeb-1194	195	34	a	a	DET
ajbmeb-1194	195	35	g	g	NOUN
ajbmeb-1194	195	36	e	e	NOUN
ajbmeb-1194	195	37	|	|	ADV
ajbmeb-1194	195	38	52	52	NUM
ajbmeb-1194	195	39	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	195	40	table	table	NOUN
ajbmeb-1194	195	41	4	4	NUM
ajbmeb-1194	195	42	coefficientsa	coefficientsa	NOUN
ajbmeb-1194	195	43	model	model	VERB
ajbmeb-1194	195	44	unstandardized	unstandardized	ADJ
ajbmeb-1194	195	45	coefficients	coefficient	NOUN
ajbmeb-1194	195	46	standardized	standardize	VERB
ajbmeb-1194	195	47	coefficients	coefficient	NOUN
ajbmeb-1194	195	48	t	t	PROPN
ajbmeb-1194	195	49	sig	sig	PROPN
ajbmeb-1194	195	50	.	.	PUNCT
ajbmeb-1194	196	1	b	b	X
ajbmeb-1194	196	2	std	std	PROPN
ajbmeb-1194	196	3	.	.	NOUN
ajbmeb-1194	196	4	error	error	NOUN
ajbmeb-1194	196	5	beta	beta	NOUN
ajbmeb-1194	196	6	1	1	NUM
ajbmeb-1194	196	7	(	(	PUNCT
ajbmeb-1194	196	8	constant	constant	ADJ
ajbmeb-1194	196	9	)	)	PUNCT
ajbmeb-1194	196	10	1.093	1.093	NUM
ajbmeb-1194	196	11	.327	.327	NUM
ajbmeb-1194	196	12	3.342	3.342	NUM
ajbmeb-1194	196	13	.005	.005	NUM
ajbmeb-1194	196	14	accounting	accounting	NOUN
ajbmeb-1194	196	15	policies	policy	NOUN
ajbmeb-1194	196	16	-.007	-.007	VERB
ajbmeb-1194	196	17	.003	.003	NUM
ajbmeb-1194	196	18	-.476	-.476	PROPN
ajbmeb-1194	196	19	-1.949	-1.949	X
ajbmeb-1194	196	20	.073	.073	NUM
ajbmeb-1194	196	21	a.	a.	NOUN
ajbmeb-1194	196	22	dependent	dependent	ADJ
ajbmeb-1194	196	23	variable	variable	NOUN
ajbmeb-1194	196	24	:	:	PUNCT
ajbmeb-1194	197	1	tobin	tobin	PROPN
ajbmeb-1194	197	2	q	q	PROPN
ajbmeb-1194	197	3	judging	judge	VERB
ajbmeb-1194	197	4	from	from	ADP
ajbmeb-1194	197	5	the	the	DET
ajbmeb-1194	197	6	regression	regression	NOUN
ajbmeb-1194	197	7	tables	table	NOUN
ajbmeb-1194	197	8	(	(	PUNCT
ajbmeb-1194	197	9	tables	table	NOUN
ajbmeb-1194	197	10	2	2	NUM
ajbmeb-1194	197	11	,	,	PUNCT
ajbmeb-1194	197	12	3	3	NUM
ajbmeb-1194	197	13	&	&	CCONJ
ajbmeb-1194	197	14	4	4	NUM
ajbmeb-1194	197	15	)	)	PUNCT
ajbmeb-1194	197	16	above	above	ADV
ajbmeb-1194	197	17	,	,	PUNCT
ajbmeb-1194	197	18	accounting	accounting	NOUN
ajbmeb-1194	197	19	policies	policy	NOUN
ajbmeb-1194	197	20	(	(	PUNCT
ajbmeb-1194	197	21	beta	beta	NOUN
ajbmeb-1194	197	22	=	=	SYM
ajbmeb-1194	197	23	-.476	-.476	ADP
ajbmeb-1194	197	24	t=	t=	NOUN
ajbmeb-1194	197	25	-1.949	-1.949	PUNCT
ajbmeb-1194	197	26	sig.=	sig.=	NOUN
ajbmeb-1194	197	27	.073	.073	NUM
ajbmeb-1194	197	28	)	)	PUNCT
ajbmeb-1194	197	29	has	have	VERB
ajbmeb-1194	197	30	an	an	DET
ajbmeb-1194	197	31	inverse	inverse	NOUN
ajbmeb-1194	197	32	relationship	relationship	NOUN
ajbmeb-1194	197	33	with	with	ADP
ajbmeb-1194	197	34	tobinq	tobinq	NOUN
ajbmeb-1194	197	35	and	and	CCONJ
ajbmeb-1194	197	36	was	be	AUX
ajbmeb-1194	197	37	not	not	PART
ajbmeb-1194	197	38	significant	significant	ADJ
ajbmeb-1194	197	39	at	at	ADP
ajbmeb-1194	197	40	0.05	0.05	NUM
ajbmeb-1194	197	41	%	%	NOUN
ajbmeb-1194	197	42	level	level	NOUN
ajbmeb-1194	197	43	.	.	PUNCT
ajbmeb-1194	198	1	the	the	DET
ajbmeb-1194	198	2	null	null	ADJ
ajbmeb-1194	198	3	hypothesis	hypothesis	NOUN
ajbmeb-1194	198	4	was	be	AUX
ajbmeb-1194	198	5	accepted	accept	VERB
ajbmeb-1194	198	6	.	.	PUNCT
ajbmeb-1194	199	1	the	the	DET
ajbmeb-1194	199	2	study	study	NOUN
ajbmeb-1194	199	3	concluded	conclude	VERB
ajbmeb-1194	199	4	that	that	SCONJ
ajbmeb-1194	199	5	accounting	accounting	NOUN
ajbmeb-1194	199	6	policies	policy	NOUN
ajbmeb-1194	199	7	has	have	VERB
ajbmeb-1194	199	8	no	no	DET
ajbmeb-1194	199	9	significant	significant	ADJ
ajbmeb-1194	199	10	relationship	relationship	NOUN
ajbmeb-1194	199	11	with	with	ADP
ajbmeb-1194	199	12	tobinq	tobinq	NOUN
ajbmeb-1194	199	13	of	of	ADP
ajbmeb-1194	199	14	conglomerates	conglomerate	NOUN
ajbmeb-1194	199	15	in	in	ADP
ajbmeb-1194	199	16	nigeria	nigeria	PROPN
ajbmeb-1194	199	17	.	.	PUNCT
ajbmeb-1194	200	1	hypotheses	hypothesis	NOUN
ajbmeb-1194	200	2	2	2	NUM
ajbmeb-1194	200	3	:	:	PUNCT
ajbmeb-1194	200	4	information	information	NOUN
ajbmeb-1194	200	5	on	on	ADP
ajbmeb-1194	200	6	governance	governance	NOUN
ajbmeb-1194	200	7	has	have	VERB
ajbmeb-1194	200	8	no	no	DET
ajbmeb-1194	200	9	significant	significant	ADJ
ajbmeb-1194	200	10	relationship	relationship	NOUN
ajbmeb-1194	200	11	with	with	ADP
ajbmeb-1194	200	12	tobinq	tobinq	NOUN
ajbmeb-1194	200	13	of	of	ADP
ajbmeb-1194	200	14	conglomerates	conglomerate	NOUN
ajbmeb-1194	200	15	in	in	ADP
ajbmeb-1194	200	16	nigeria	nigeria	PROPN
ajbmeb-1194	200	17	.	.	PUNCT
ajbmeb-1194	201	1	table	table	NOUN
ajbmeb-1194	201	2	5	5	NUM
ajbmeb-1194	201	3	model	model	NOUN
ajbmeb-1194	201	4	summary	summary	NOUN
ajbmeb-1194	201	5	model	model	NOUN
ajbmeb-1194	201	6	r	r	PROPN
ajbmeb-1194	201	7	r	r	NOUN
ajbmeb-1194	201	8	square	square	ADJ
ajbmeb-1194	201	9	adjusted	adjust	VERB
ajbmeb-1194	201	10	r	r	NOUN
ajbmeb-1194	201	11	square	square	ADJ
ajbmeb-1194	201	12	std	std	NOUN
ajbmeb-1194	201	13	.	.	PUNCT
ajbmeb-1194	202	1	error	error	NOUN
ajbmeb-1194	202	2	of	of	ADP
ajbmeb-1194	202	3	the	the	DET
ajbmeb-1194	202	4	estimate	estimate	NOUN
ajbmeb-1194	202	5	1	1	NUM
ajbmeb-1194	202	6	.023a	.023a	PROPN
ajbmeb-1194	202	7	.001	.001	NUM
ajbmeb-1194	202	8	-.076	-.076	ADP
ajbmeb-1194	202	9	.08835	.08835	PROPN
ajbmeb-1194	202	10	a.	a.	NOUN
ajbmeb-1194	202	11	predictors	predictor	NOUN
ajbmeb-1194	202	12	:	:	PUNCT
ajbmeb-1194	202	13	(	(	PUNCT
ajbmeb-1194	202	14	constant	constant	ADJ
ajbmeb-1194	202	15	)	)	PUNCT
ajbmeb-1194	202	16	,	,	PUNCT
ajbmeb-1194	202	17	information	information	NOUN
ajbmeb-1194	202	18	on	on	ADP
ajbmeb-1194	202	19	governance	governance	NOUN
ajbmeb-1194	202	20	table	table	NOUN
ajbmeb-1194	202	21	6	6	NUM
ajbmeb-1194	202	22	anovaa	anovaa	NOUN
ajbmeb-1194	202	23	model	model	NOUN
ajbmeb-1194	202	24	sum	sum	NOUN
ajbmeb-1194	202	25	of	of	ADP
ajbmeb-1194	202	26	squares	square	NOUN
ajbmeb-1194	202	27	df	df	PROPN
ajbmeb-1194	202	28	mean	mean	PROPN
ajbmeb-1194	202	29	square	square	PROPN
ajbmeb-1194	202	30	f	f	PROPN
ajbmeb-1194	202	31	sig	sig	PROPN
ajbmeb-1194	202	32	.	.	PROPN
ajbmeb-1194	202	33	1	1	NUM
ajbmeb-1194	202	34	regression	regression	NOUN
ajbmeb-1194	202	35	.000	.000	NUM
ajbmeb-1194	202	36	1	1	NUM
ajbmeb-1194	202	37	.000	.000	NUM
ajbmeb-1194	202	38	.007	.007	NUM
ajbmeb-1194	202	39	.935b	.935b	PROPN
ajbmeb-1194	202	40	residual	residual	ADJ
ajbmeb-1194	202	41	.101	.101	NUM
ajbmeb-1194	202	42	13	13	NUM
ajbmeb-1194	202	43	.008	.008	NUM
ajbmeb-1194	202	44	total	total	NOUN
ajbmeb-1194	202	45	.102	.102	NUM
ajbmeb-1194	202	46	14	14	NUM
ajbmeb-1194	202	47	a.	a.	NOUN
ajbmeb-1194	202	48	dependent	dependent	ADJ
ajbmeb-1194	202	49	variable	variable	NOUN
ajbmeb-1194	202	50	:	:	PUNCT
ajbmeb-1194	203	1	tobin	tobin	PROPN
ajbmeb-1194	203	2	q	q	PROPN
ajbmeb-1194	203	3	b.	b.	PROPN
ajbmeb-1194	203	4	predictors	predictor	NOUN
ajbmeb-1194	203	5	:	:	PUNCT
ajbmeb-1194	203	6	(	(	PUNCT
ajbmeb-1194	203	7	constant	constant	ADJ
ajbmeb-1194	203	8	)	)	PUNCT
ajbmeb-1194	203	9	,	,	PUNCT
ajbmeb-1194	203	10	information	information	NOUN
ajbmeb-1194	203	11	on	on	ADP
ajbmeb-1194	203	12	governance	governance	NOUN
ajbmeb-1194	203	13	table	table	NOUN
ajbmeb-1194	203	14	7	7	NUM
ajbmeb-1194	203	15	coefficientsa	coefficientsa	NOUN
ajbmeb-1194	203	16	model	model	VERB
ajbmeb-1194	203	17	unstandardized	unstandardized	ADJ
ajbmeb-1194	203	18	coefficients	coefficient	NOUN
ajbmeb-1194	203	19	standardized	standardize	VERB
ajbmeb-1194	203	20	coefficients	coefficient	NOUN
ajbmeb-1194	203	21	t	t	PROPN
ajbmeb-1194	203	22	sig	sig	PROPN
ajbmeb-1194	203	23	.	.	PUNCT
ajbmeb-1194	204	1	b	b	X
ajbmeb-1194	204	2	std	std	PROPN
ajbmeb-1194	204	3	.	.	NOUN
ajbmeb-1194	204	4	error	error	NOUN
ajbmeb-1194	204	5	beta	beta	NOUN
ajbmeb-1194	204	6	1	1	NUM
ajbmeb-1194	204	7	(	(	PUNCT
ajbmeb-1194	204	8	constant	constant	ADJ
ajbmeb-1194	204	9	)	)	PUNCT
ajbmeb-1194	204	10	.514	.514	NUM
ajbmeb-1194	204	11	.689	.689	NUM
ajbmeb-1194	204	12	.746	.746	NUM
ajbmeb-1194	204	13	.469	.469	NUM
ajbmeb-1194	204	14	information	information	NOUN
ajbmeb-1194	204	15	on	on	ADP
ajbmeb-1194	204	16	governance	governance	NOUN
ajbmeb-1194	204	17	-.001	-.001	NOUN
ajbmeb-1194	204	18	.008	.008	NUM
ajbmeb-1194	205	1	-.023	-.023	PROPN
ajbmeb-1194	205	2	-.083	-.083	PROPN
ajbmeb-1194	205	3	.935	.935	NUM
ajbmeb-1194	205	4	a.	a.	PROPN
ajbmeb-1194	205	5	dependent	dependent	ADJ
ajbmeb-1194	205	6	variable	variable	NOUN
ajbmeb-1194	205	7	:	:	PUNCT
ajbmeb-1194	205	8	tobin	tobin	PROPN
ajbmeb-1194	205	9	q	q	PROPN
ajbmeb-1194	205	10	american	american	PROPN
ajbmeb-1194	205	11	journal	journal	PROPN
ajbmeb-1194	205	12	of	of	ADP
ajbmeb-1194	205	13	business	business	NOUN
ajbmeb-1194	205	14	management	management	NOUN
ajbmeb-1194	205	15	,	,	PUNCT
ajbmeb-1194	205	16	economics	economic	NOUN
ajbmeb-1194	205	17	and	and	CCONJ
ajbmeb-1194	205	18	banking	banking	NOUN
ajbmeb-1194	205	19	volume	volume	NOUN
ajbmeb-1194	205	20	16	16	NUM
ajbmeb-1194	205	21	sep	sep	PROPN
ajbmeb-1194	205	22	,	,	PUNCT
ajbmeb-1194	205	23	2023	2023	NUM
ajbmeb-1194	205	24	p	p	NOUN
ajbmeb-1194	205	25	a	a	DET
ajbmeb-1194	205	26	g	g	NOUN
ajbmeb-1194	205	27	e	e	NOUN
ajbmeb-1194	206	1	|	|	ADV
ajbmeb-1194	206	2	53	53	NUM
ajbmeb-1194	206	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	206	4	the	the	DET
ajbmeb-1194	206	5	result	result	NOUN
ajbmeb-1194	206	6	indicated	indicate	VERB
ajbmeb-1194	206	7	from	from	ADP
ajbmeb-1194	206	8	tables	table	NOUN
ajbmeb-1194	206	9	5	5	NUM
ajbmeb-1194	206	10	,	,	PUNCT
ajbmeb-1194	206	11	6	6	NUM
ajbmeb-1194	206	12	and	and	CCONJ
ajbmeb-1194	206	13	7	7	NUM
ajbmeb-1194	206	14	that	that	DET
ajbmeb-1194	206	15	information	information	NOUN
ajbmeb-1194	206	16	on	on	ADP
ajbmeb-1194	206	17	governance	governance	NOUN
ajbmeb-1194	206	18	(	(	PUNCT
ajbmeb-1194	206	19	beta	beta	NOUN
ajbmeb-1194	206	20	=	=	SYM
ajbmeb-1194	206	21	-.023	-.023	PROPN
ajbmeb-1194	206	22	t	t	NOUN
ajbmeb-1194	206	23	=	=	SYM
ajbmeb-1194	206	24	-.083	-.083	PROPN
ajbmeb-1194	206	25	sig	sig	NOUN
ajbmeb-1194	206	26	.	.	PUNCT
ajbmeb-1194	207	1	=	=	PUNCT
ajbmeb-1194	207	2	.935	.935	NUM
ajbmeb-1194	207	3	)	)	PUNCT
ajbmeb-1194	207	4	negatively	negatively	ADV
ajbmeb-1194	207	5	and	and	CCONJ
ajbmeb-1194	207	6	insignificantly	insignificantly	ADV
ajbmeb-1194	207	7	affect	affect	VERB
ajbmeb-1194	207	8	tobinq	tobinq	NOUN
ajbmeb-1194	207	9	because	because	SCONJ
ajbmeb-1194	207	10	the	the	DET
ajbmeb-1194	207	11	0.935	0.935	NUM
ajbmeb-1194	207	12	is	be	AUX
ajbmeb-1194	207	13	greater	great	ADJ
ajbmeb-1194	207	14	than	than	ADP
ajbmeb-1194	207	15	0.05	0.05	NUM
ajbmeb-1194	207	16	%	%	NOUN
ajbmeb-1194	207	17	significant	significant	ADJ
ajbmeb-1194	207	18	level	level	NOUN
ajbmeb-1194	207	19	.	.	PUNCT
ajbmeb-1194	208	1	the	the	DET
ajbmeb-1194	208	2	null	null	ADJ
ajbmeb-1194	208	3	hypothesis	hypothesis	NOUN
ajbmeb-1194	208	4	was	be	AUX
ajbmeb-1194	208	5	accepted	accept	VERB
ajbmeb-1194	208	6	.	.	PUNCT
ajbmeb-1194	209	1	the	the	DET
ajbmeb-1194	209	2	study	study	NOUN
ajbmeb-1194	209	3	finalizes	finalize	VERB
ajbmeb-1194	209	4	that	that	SCONJ
ajbmeb-1194	209	5	information	information	NOUN
ajbmeb-1194	209	6	on	on	ADP
ajbmeb-1194	209	7	governance	governance	NOUN
ajbmeb-1194	209	8	has	have	VERB
ajbmeb-1194	209	9	no	no	DET
ajbmeb-1194	209	10	significant	significant	ADJ
ajbmeb-1194	209	11	relationship	relationship	NOUN
ajbmeb-1194	209	12	with	with	ADP
ajbmeb-1194	209	13	tobinq	tobinq	NOUN
ajbmeb-1194	209	14	of	of	ADP
ajbmeb-1194	209	15	conglomerates	conglomerate	NOUN
ajbmeb-1194	209	16	in	in	ADP
ajbmeb-1194	209	17	nigeria	nigeria	PROPN
ajbmeb-1194	209	18	.	.	PUNCT
ajbmeb-1194	210	1	discussion	discussion	NOUN
ajbmeb-1194	210	2	of	of	ADP
ajbmeb-1194	210	3	findings	finding	NOUN
ajbmeb-1194	210	4	this	this	DET
ajbmeb-1194	210	5	research	research	NOUN
ajbmeb-1194	210	6	work	work	NOUN
ajbmeb-1194	210	7	shows	show	VERB
ajbmeb-1194	210	8	similar	similar	ADJ
ajbmeb-1194	210	9	results	result	NOUN
ajbmeb-1194	210	10	with	with	ADP
ajbmeb-1194	210	11	oba	oba	PROPN
ajbmeb-1194	210	12	(	(	PUNCT
ajbmeb-1194	210	13	2009	2009	NUM
ajbmeb-1194	210	14	)	)	PUNCT
ajbmeb-1194	210	15	who	who	PRON
ajbmeb-1194	210	16	carried	carry	VERB
ajbmeb-1194	210	17	out	out	ADP
ajbmeb-1194	210	18	a	a	DET
ajbmeb-1194	210	19	research	research	NOUN
ajbmeb-1194	210	20	on	on	ADP
ajbmeb-1194	210	21	the	the	DET
ajbmeb-1194	210	22	relationship	relationship	NOUN
ajbmeb-1194	210	23	between	between	ADP
ajbmeb-1194	210	24	corporate	corporate	ADJ
ajbmeb-1194	210	25	social	social	ADJ
ajbmeb-1194	210	26	responsibility	responsibility	NOUN
ajbmeb-1194	210	27	and	and	CCONJ
ajbmeb-1194	210	28	market	market	NOUN
ajbmeb-1194	210	29	value	value	NOUN
ajbmeb-1194	210	30	agrees	agree	VERB
ajbmeb-1194	210	31	also	also	ADV
ajbmeb-1194	210	32	with	with	ADP
ajbmeb-1194	210	33	this	this	DET
ajbmeb-1194	210	34	research	research	NOUN
ajbmeb-1194	210	35	.	.	PUNCT
ajbmeb-1194	211	1	he	he	PRON
ajbmeb-1194	211	2	concluded	conclude	VERB
ajbmeb-1194	211	3	that	that	SCONJ
ajbmeb-1194	211	4	human	human	ADJ
ajbmeb-1194	211	5	resource	resource	NOUN
ajbmeb-1194	211	6	management	management	NOUN
ajbmeb-1194	211	7	as	as	ADP
ajbmeb-1194	211	8	a	a	DET
ajbmeb-1194	211	9	proxy	proxy	NOUN
ajbmeb-1194	211	10	of	of	ADP
ajbmeb-1194	211	11	corporate	corporate	ADJ
ajbmeb-1194	211	12	social	social	ADJ
ajbmeb-1194	211	13	responsibility	responsibility	NOUN
ajbmeb-1194	211	14	which	which	PRON
ajbmeb-1194	211	15	is	be	AUX
ajbmeb-1194	211	16	also	also	ADV
ajbmeb-1194	211	17	a	a	DET
ajbmeb-1194	211	18	variable	variable	NOUN
ajbmeb-1194	211	19	of	of	ADP
ajbmeb-1194	211	20	voluntary	voluntary	ADJ
ajbmeb-1194	211	21	disclosure	disclosure	NOUN
ajbmeb-1194	211	22	has	have	VERB
ajbmeb-1194	211	23	no	no	DET
ajbmeb-1194	211	24	significant	significant	ADJ
ajbmeb-1194	211	25	relationship	relationship	NOUN
ajbmeb-1194	211	26	with	with	ADP
ajbmeb-1194	211	27	tobinq	tobinq	PROPN
ajbmeb-1194	211	28	.	.	PUNCT
ajbmeb-1194	212	1	barako	barako	PROPN
ajbmeb-1194	212	2	(	(	PUNCT
ajbmeb-1194	212	3	2007	2007	NUM
ajbmeb-1194	212	4	)	)	PUNCT
ajbmeb-1194	212	5	researched	research	VERB
ajbmeb-1194	212	6	on	on	ADP
ajbmeb-1194	212	7	the	the	DET
ajbmeb-1194	212	8	determinants	determinant	NOUN
ajbmeb-1194	212	9	of	of	ADP
ajbmeb-1194	212	10	voluntary	voluntary	ADJ
ajbmeb-1194	212	11	disclosures	disclosure	NOUN
ajbmeb-1194	212	12	in	in	ADP
ajbmeb-1194	212	13	kenyan	kenyan	ADJ
ajbmeb-1194	212	14	companies	company	NOUN
ajbmeb-1194	212	15	annual	annual	ADJ
ajbmeb-1194	212	16	reports	report	NOUN
ajbmeb-1194	212	17	and	and	CCONJ
ajbmeb-1194	212	18	came	come	VERB
ajbmeb-1194	212	19	to	to	ADP
ajbmeb-1194	212	20	a	a	DET
ajbmeb-1194	212	21	conclusion	conclusion	NOUN
ajbmeb-1194	212	22	that	that	SCONJ
ajbmeb-1194	212	23	no	no	DET
ajbmeb-1194	212	24	link	link	NOUN
ajbmeb-1194	212	25	exists	exist	VERB
ajbmeb-1194	212	26	between	between	ADP
ajbmeb-1194	212	27	organizations	organization	NOUN
ajbmeb-1194	212	28	’	'	PUNCT
ajbmeb-1194	212	29	disclosures	disclosure	NOUN
ajbmeb-1194	212	30	and	and	CCONJ
ajbmeb-1194	212	31	their	their	PRON
ajbmeb-1194	212	32	financial	financial	ADJ
ajbmeb-1194	212	33	performance	performance	NOUN
ajbmeb-1194	212	34	.	.	PUNCT
ajbmeb-1194	213	1	conclusion	conclusion	NOUN
ajbmeb-1194	213	2	from	from	ADP
ajbmeb-1194	213	3	the	the	DET
ajbmeb-1194	213	4	hypotheses	hypothesis	NOUN
ajbmeb-1194	213	5	tested	test	VERB
ajbmeb-1194	213	6	,	,	PUNCT
ajbmeb-1194	213	7	the	the	DET
ajbmeb-1194	213	8	results	result	NOUN
ajbmeb-1194	213	9	showed	show	VERB
ajbmeb-1194	213	10	:	:	PUNCT
ajbmeb-1194	213	11	1	1	X
ajbmeb-1194	213	12	.	.	X
ajbmeb-1194	213	13	accounting	accounting	NOUN
ajbmeb-1194	213	14	policies	policy	NOUN
ajbmeb-1194	213	15	has	have	VERB
ajbmeb-1194	213	16	no	no	DET
ajbmeb-1194	213	17	significant	significant	ADJ
ajbmeb-1194	213	18	relationship	relationship	NOUN
ajbmeb-1194	213	19	with	with	ADP
ajbmeb-1194	213	20	tobinq	tobinq	NOUN
ajbmeb-1194	213	21	of	of	ADP
ajbmeb-1194	213	22	conglomerates	conglomerate	NOUN
ajbmeb-1194	213	23	in	in	ADP
ajbmeb-1194	213	24	nigeria	nigeria	PROPN
ajbmeb-1194	213	25	.	.	PUNCT
ajbmeb-1194	214	1	2	2	X
ajbmeb-1194	214	2	.	.	X
ajbmeb-1194	214	3	information	information	NOUN
ajbmeb-1194	214	4	on	on	ADP
ajbmeb-1194	214	5	governance	governance	NOUN
ajbmeb-1194	214	6	has	have	VERB
ajbmeb-1194	214	7	no	no	DET
ajbmeb-1194	214	8	significant	significant	ADJ
ajbmeb-1194	214	9	relationship	relationship	NOUN
ajbmeb-1194	214	10	with	with	ADP
ajbmeb-1194	214	11	tobinq	tobinq	NOUN
ajbmeb-1194	214	12	of	of	ADP
ajbmeb-1194	214	13	conglomerates	conglomerate	NOUN
ajbmeb-1194	214	14	in	in	ADP
ajbmeb-1194	214	15	nigeria	nigeria	PROPN
ajbmeb-1194	214	16	the	the	DET
ajbmeb-1194	214	17	findings	finding	NOUN
ajbmeb-1194	214	18	revealed	reveal	VERB
ajbmeb-1194	214	19	that	that	SCONJ
ajbmeb-1194	214	20	there	there	PRON
ajbmeb-1194	214	21	was	be	VERB
ajbmeb-1194	214	22	no	no	DET
ajbmeb-1194	214	23	significant	significant	ADJ
ajbmeb-1194	214	24	relationship	relationship	NOUN
ajbmeb-1194	214	25	between	between	ADP
ajbmeb-1194	214	26	voluntary	voluntary	ADJ
ajbmeb-1194	214	27	disclosure	disclosure	NOUN
ajbmeb-1194	214	28	and	and	CCONJ
ajbmeb-1194	214	29	firm	firm	ADJ
ajbmeb-1194	214	30	value	value	NOUN
ajbmeb-1194	214	31	of	of	ADP
ajbmeb-1194	214	32	quoted	quote	VERB
ajbmeb-1194	214	33	conglomerates	conglomerate	NOUN
ajbmeb-1194	214	34	in	in	ADP
ajbmeb-1194	214	35	nigeria	nigeria	PROPN
ajbmeb-1194	214	36	.	.	PUNCT
ajbmeb-1194	215	1	recommendations	recommendation	NOUN
ajbmeb-1194	215	2	1	1	NUM
ajbmeb-1194	215	3	.	.	PUNCT
ajbmeb-1194	216	1	voluntary	voluntary	ADJ
ajbmeb-1194	216	2	disclosure	disclosure	NOUN
ajbmeb-1194	216	3	of	of	ADP
ajbmeb-1194	216	4	non	non	ADJ
ajbmeb-1194	216	5	-	-	ADJ
ajbmeb-1194	216	6	financial	financial	ADJ
ajbmeb-1194	216	7	items	item	NOUN
ajbmeb-1194	216	8	as	as	SCONJ
ajbmeb-1194	216	9	used	use	VERB
ajbmeb-1194	216	10	in	in	ADP
ajbmeb-1194	216	11	this	this	DET
ajbmeb-1194	216	12	research	research	NOUN
ajbmeb-1194	216	13	(	(	PUNCT
ajbmeb-1194	216	14	such	such	ADJ
ajbmeb-1194	216	15	as	as	ADP
ajbmeb-1194	216	16	accounting	accounting	NOUN
ajbmeb-1194	216	17	policies	policy	NOUN
ajbmeb-1194	216	18	and	and	CCONJ
ajbmeb-1194	216	19	information	information	NOUN
ajbmeb-1194	216	20	on	on	ADP
ajbmeb-1194	216	21	governance	governance	NOUN
ajbmeb-1194	216	22	)	)	PUNCT
ajbmeb-1194	216	23	seems	seem	VERB
ajbmeb-1194	216	24	to	to	PART
ajbmeb-1194	216	25	have	have	VERB
ajbmeb-1194	216	26	no	no	DET
ajbmeb-1194	216	27	effect	effect	NOUN
ajbmeb-1194	216	28	on	on	ADP
ajbmeb-1194	216	29	firm	firm	ADJ
ajbmeb-1194	216	30	value	value	NOUN
ajbmeb-1194	216	31	,	,	PUNCT
ajbmeb-1194	216	32	other	other	ADJ
ajbmeb-1194	216	33	voluntary	voluntary	ADJ
ajbmeb-1194	216	34	disclosure	disclosure	NOUN
ajbmeb-1194	216	35	items	item	NOUN
ajbmeb-1194	216	36	that	that	PRON
ajbmeb-1194	216	37	have	have	VERB
ajbmeb-1194	216	38	financial	financial	ADJ
ajbmeb-1194	216	39	values	value	NOUN
ajbmeb-1194	216	40	should	should	AUX
ajbmeb-1194	216	41	be	be	AUX
ajbmeb-1194	216	42	considered	consider	VERB
ajbmeb-1194	216	43	.	.	PUNCT
ajbmeb-1194	217	1	2	2	X
ajbmeb-1194	217	2	.	.	X
ajbmeb-1194	217	3	since	since	SCONJ
ajbmeb-1194	217	4	an	an	DET
ajbmeb-1194	217	5	increase	increase	NOUN
ajbmeb-1194	217	6	in	in	ADP
ajbmeb-1194	217	7	firm	firm	ADJ
ajbmeb-1194	217	8	value	value	NOUN
ajbmeb-1194	217	9	of	of	ADP
ajbmeb-1194	217	10	conglomerates	conglomerate	NOUN
ajbmeb-1194	217	11	is	be	AUX
ajbmeb-1194	217	12	not	not	PART
ajbmeb-1194	217	13	necessarily	necessarily	ADV
ajbmeb-1194	217	14	determined	determine	VERB
ajbmeb-1194	217	15	by	by	ADP
ajbmeb-1194	217	16	voluntary	voluntary	ADJ
ajbmeb-1194	217	17	disclosure	disclosure	NOUN
ajbmeb-1194	217	18	,	,	PUNCT
ajbmeb-1194	217	19	conglomerates	conglomerate	NOUN
ajbmeb-1194	217	20	should	should	AUX
ajbmeb-1194	217	21	pay	pay	VERB
ajbmeb-1194	217	22	attention	attention	NOUN
ajbmeb-1194	217	23	to	to	ADP
ajbmeb-1194	217	24	other	other	ADJ
ajbmeb-1194	217	25	factors	factor	NOUN
ajbmeb-1194	217	26	that	that	PRON
ajbmeb-1194	217	27	would	would	AUX
ajbmeb-1194	217	28	greatly	greatly	ADV
ajbmeb-1194	217	29	affect	affect	VERB
ajbmeb-1194	217	30	either	either	CCONJ
ajbmeb-1194	217	31	positively	positively	ADV
ajbmeb-1194	217	32	or	or	CCONJ
ajbmeb-1194	217	33	negatively	negatively	ADV
ajbmeb-1194	217	34	their	their	PRON
ajbmeb-1194	217	35	value	value	NOUN
ajbmeb-1194	217	36	and	and	CCONJ
ajbmeb-1194	217	37	help	help	VERB
ajbmeb-1194	217	38	them	they	PRON
ajbmeb-1194	217	39	maximize	maximize	VERB
ajbmeb-1194	217	40	shareholders	shareholder	NOUN
ajbmeb-1194	217	41	’	'	PUNCT
ajbmeb-1194	217	42	wealth	wealth	NOUN
ajbmeb-1194	217	43	.	.	PUNCT
ajbmeb-1194	218	1	such	such	ADJ
ajbmeb-1194	218	2	factors	factor	NOUN
ajbmeb-1194	218	3	may	may	AUX
ajbmeb-1194	218	4	include	include	VERB
ajbmeb-1194	218	5	research	research	NOUN
ajbmeb-1194	218	6	and	and	CCONJ
ajbmeb-1194	218	7	development	development	NOUN
ajbmeb-1194	218	8	intensity	intensity	NOUN
ajbmeb-1194	218	9	(	(	PUNCT
ajbmeb-1194	218	10	technology	technology	NOUN
ajbmeb-1194	218	11	)	)	PUNCT
ajbmeb-1194	218	12	,	,	PUNCT
ajbmeb-1194	218	13	firm	firm	ADJ
ajbmeb-1194	218	14	characteristics	characteristic	NOUN
ajbmeb-1194	218	15	(	(	PUNCT
ajbmeb-1194	218	16	image	image	NOUN
ajbmeb-1194	218	17	,	,	PUNCT
ajbmeb-1194	218	18	size	size	NOUN
ajbmeb-1194	218	19	etc	etc	X
ajbmeb-1194	218	20	.	.	X
ajbmeb-1194	218	21	)	)	PUNCT
ajbmeb-1194	218	22	,	,	PUNCT
ajbmeb-1194	218	23	ownership	ownership	NOUN
ajbmeb-1194	218	24	concentration	concentration	NOUN
ajbmeb-1194	218	25	etc	etc	X
ajbmeb-1194	218	26	.	.	X
ajbmeb-1194	219	1	3	3	X
ajbmeb-1194	219	2	.	.	PUNCT
ajbmeb-1194	220	1	the	the	DET
ajbmeb-1194	220	2	government	government	NOUN
ajbmeb-1194	220	3	should	should	AUX
ajbmeb-1194	220	4	liaise	liaise	VERB
ajbmeb-1194	220	5	with	with	ADP
ajbmeb-1194	220	6	the	the	DET
ajbmeb-1194	220	7	private	private	ADJ
ajbmeb-1194	220	8	sector	sector	NOUN
ajbmeb-1194	220	9	by	by	ADP
ajbmeb-1194	220	10	encouraging	encourage	VERB
ajbmeb-1194	220	11	them	they	PRON
ajbmeb-1194	220	12	to	to	PART
ajbmeb-1194	220	13	focus	focus	VERB
ajbmeb-1194	220	14	on	on	ADP
ajbmeb-1194	220	15	activities	activity	NOUN
ajbmeb-1194	220	16	that	that	PRON
ajbmeb-1194	220	17	would	would	AUX
ajbmeb-1194	220	18	improve	improve	VERB
ajbmeb-1194	220	19	their	their	PRON
ajbmeb-1194	220	20	firm	firm	ADJ
ajbmeb-1194	220	21	value	value	NOUN
ajbmeb-1194	220	22	.	.	PUNCT
ajbmeb-1194	221	1	references	reference	NOUN
ajbmeb-1194	221	2	1	1	NUM
ajbmeb-1194	221	3	.	.	PUNCT
ajbmeb-1194	222	1	abdallah	abdallah	PROPN
ajbmeb-1194	222	2	,	,	PUNCT
ajbmeb-1194	222	3	h.	h.	PROPN
ajbmeb-1194	222	4	(	(	PUNCT
ajbmeb-1194	222	5	2014	2014	NUM
ajbmeb-1194	222	6	)	)	PUNCT
ajbmeb-1194	222	7	.	.	PUNCT
ajbmeb-1194	223	1	an	an	DET
ajbmeb-1194	223	2	evaluation	evaluation	NOUN
ajbmeb-1194	223	3	of	of	ADP
ajbmeb-1194	223	4	voluntary	voluntary	ADJ
ajbmeb-1194	223	5	disclosure	disclosure	NOUN
ajbmeb-1194	223	6	in	in	ADP
ajbmeb-1194	223	7	the	the	DET
ajbmeb-1194	223	8	annual	annual	ADJ
ajbmeb-1194	223	9	reports	report	NOUN
ajbmeb-1194	223	10	of	of	ADP
ajbmeb-1194	223	11	commercial	commercial	ADJ
ajbmeb-1194	223	12	banks	bank	NOUN
ajbmeb-1194	223	13	:	:	PUNCT
ajbmeb-1194	223	14	empirical	empirical	ADJ
ajbmeb-1194	223	15	evidence	evidence	NOUN
ajbmeb-1194	223	16	from	from	ADP
ajbmeb-1194	223	17	libya	libya	PROPN
ajbmeb-1194	223	18	.	.	PUNCT
ajbmeb-1194	224	1	(	(	PUNCT
ajbmeb-1194	224	2	doctoral	doctoral	ADJ
ajbmeb-1194	224	3	thesis	thesis	NOUN
ajbmeb-1194	224	4	)	)	PUNCT
ajbmeb-1194	224	5	.	.	PUNCT
ajbmeb-1194	225	1	university	university	NOUN
ajbmeb-1194	225	2	of	of	ADP
ajbmeb-1194	225	3	sallford	sallford	PROPN
ajbmeb-1194	225	4	,	,	PUNCT
ajbmeb-1194	225	5	salford	salford	PROPN
ajbmeb-1194	225	6	,	,	PUNCT
ajbmeb-1194	225	7	uk	uk	PROPN
ajbmeb-1194	225	8	.	.	PROPN
ajbmeb-1194	225	9	2	2	NUM
ajbmeb-1194	225	10	.	.	NUM
ajbmeb-1194	225	11	abed	abe	VERB
ajbmeb-1194	225	12	,	,	PUNCT
ajbmeb-1194	225	13	s.	s.	PROPN
ajbmeb-1194	225	14	,	,	PUNCT
ajbmeb-1194	225	15	roberts	roberts	PROPN
ajbmeb-1194	225	16	,	,	PUNCT
ajbmeb-1194	225	17	c.	c.	PROPN
ajbmeb-1194	225	18	,	,	PUNCT
ajbmeb-1194	225	19	&	&	CCONJ
ajbmeb-1194	225	20	hussainey	hussainey	PROPN
ajbmeb-1194	225	21	,	,	PUNCT
ajbmeb-1194	225	22	k.	k.	PROPN
ajbmeb-1194	225	23	(	(	PUNCT
ajbmeb-1194	225	24	2014	2014	NUM
ajbmeb-1194	225	25	)	)	PUNCT
ajbmeb-1194	225	26	.	.	PUNCT
ajbmeb-1194	226	1	managers	manager	NOUN
ajbmeb-1194	226	2	’	'	PUNCT
ajbmeb-1194	226	3	incentives	incentive	NOUN
ajbmeb-1194	226	4	for	for	ADP
ajbmeb-1194	226	5	issuing	issue	VERB
ajbmeb-1194	226	6	cash	cash	NOUN
ajbmeb-1194	226	7	flow	flow	NOUN
ajbmeb-1194	226	8	forecasts	forecast	NOUN
ajbmeb-1194	226	9	.	.	PUNCT
ajbmeb-1194	227	1	international	international	ADJ
ajbmeb-1194	227	2	journal	journal	PROPN
ajbmeb-1194	227	3	of	of	ADP
ajbmeb-1194	227	4	accounting	accounting	NOUN
ajbmeb-1194	227	5	,	,	PUNCT
ajbmeb-1194	227	6	auditing	auditing	NOUN
ajbmeb-1194	227	7	and	and	CCONJ
ajbmeb-1194	227	8	performance	performance	NOUN
ajbmeb-1194	227	9	evaluation	evaluation	NOUN
ajbmeb-1194	227	10	,	,	PUNCT
ajbmeb-1194	227	11	10(2	10(2	NUM
ajbmeb-1194	227	12	)	)	PUNCT
ajbmeb-1194	227	13	,	,	PUNCT
ajbmeb-1194	227	14	133	133	NUM
ajbmeb-1194	227	15	–	–	SYM
ajbmeb-1194	227	16	152	152	NUM
ajbmeb-1194	227	17	.	.	PUNCT
ajbmeb-1194	228	1	3	3	X
ajbmeb-1194	228	2	.	.	X
ajbmeb-1194	228	3	barako	barako	PROPN
ajbmeb-1194	228	4	,	,	PUNCT
ajbmeb-1194	228	5	d.	d.	PROPN
ajbmeb-1194	228	6	g.	g.	PROPN
ajbmeb-1194	228	7	(	(	PUNCT
ajbmeb-1194	228	8	2006	2006	NUM
ajbmeb-1194	228	9	)	)	PUNCT
ajbmeb-1194	228	10	.	.	PUNCT
ajbmeb-1194	229	1	factors	factor	NOUN
ajbmeb-1194	229	2	influencing	influence	VERB
ajbmeb-1194	229	3	voluntary	voluntary	ADJ
ajbmeb-1194	229	4	corporate	corporate	ADJ
ajbmeb-1194	229	5	disclosure	disclosure	NOUN
ajbmeb-1194	229	6	by	by	ADP
ajbmeb-1194	229	7	kenyan	kenyan	ADJ
ajbmeb-1194	229	8	companies	company	NOUN
ajbmeb-1194	229	9	.	.	PUNCT
ajbmeb-1194	230	1	corporate	corporate	ADJ
ajbmeb-1194	230	2	governance	governance	NOUN
ajbmeb-1194	230	3	:	:	PUNCT
ajbmeb-1194	230	4	an	an	DET
ajbmeb-1194	230	5	international	international	ADJ
ajbmeb-1194	230	6	review	review	NOUN
ajbmeb-1194	230	7	,	,	PUNCT
ajbmeb-1194	230	8	14(2	14(2	NUM
ajbmeb-1194	230	9	)	)	PUNCT
ajbmeb-1194	230	10	,	,	PUNCT
ajbmeb-1194	230	11	107	107	NUM
ajbmeb-1194	230	12	-	-	SYM
ajbmeb-1194	230	13	125	125	NUM
ajbmeb-1194	230	14	4	4	NUM
ajbmeb-1194	230	15	.	.	PUNCT
ajbmeb-1194	230	16	barako	barako	PROPN
ajbmeb-1194	230	17	,	,	PUNCT
ajbmeb-1194	230	18	d.	d.	PROPN
ajbmeb-1194	230	19	(	(	PUNCT
ajbmeb-1194	230	20	2007	2007	NUM
ajbmeb-1194	230	21	)	)	PUNCT
ajbmeb-1194	230	22	.	.	PUNCT
ajbmeb-1194	231	1	determinants	determinant	NOUN
ajbmeb-1194	231	2	of	of	ADP
ajbmeb-1194	231	3	voluntary	voluntary	ADJ
ajbmeb-1194	231	4	disclosures	disclosure	NOUN
ajbmeb-1194	231	5	in	in	ADP
ajbmeb-1194	231	6	kenyan	kenyan	ADJ
ajbmeb-1194	231	7	companies	company	NOUN
ajbmeb-1194	231	8	annual	annual	ADJ
ajbmeb-1194	231	9	reports	report	NOUN
ajbmeb-1194	231	10	.	.	PUNCT
ajbmeb-1194	232	1	african	african	ADJ
ajbmeb-1194	232	2	journal	journal	PROPN
ajbmeb-1194	232	3	of	of	ADP
ajbmeb-1194	232	4	business	business	NOUN
ajbmeb-1194	232	5	management	management	NOUN
ajbmeb-1194	232	6	,	,	PUNCT
ajbmeb-1194	232	7	13	13	NUM
ajbmeb-1194	232	8	-	-	SYM
ajbmeb-1194	232	9	28	28	NUM
ajbmeb-1194	232	10	.	.	PUNCT
ajbmeb-1194	233	1	american	american	PROPN
ajbmeb-1194	233	2	journal	journal	PROPN
ajbmeb-1194	233	3	of	of	ADP
ajbmeb-1194	233	4	business	business	NOUN
ajbmeb-1194	233	5	management	management	NOUN
ajbmeb-1194	233	6	,	,	PUNCT
ajbmeb-1194	233	7	economics	economic	NOUN
ajbmeb-1194	233	8	and	and	CCONJ
ajbmeb-1194	233	9	banking	banking	NOUN
ajbmeb-1194	233	10	volume	volume	NOUN
ajbmeb-1194	233	11	16	16	NUM
ajbmeb-1194	233	12	sep	sep	PROPN
ajbmeb-1194	233	13	,	,	PUNCT
ajbmeb-1194	233	14	2023	2023	NUM
ajbmeb-1194	233	15	p	p	NOUN
ajbmeb-1194	233	16	a	a	DET
ajbmeb-1194	233	17	g	g	NOUN
ajbmeb-1194	233	18	e	e	NOUN
ajbmeb-1194	233	19	|	|	ADV
ajbmeb-1194	233	20	54	54	NUM
ajbmeb-1194	233	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	233	22	5	5	NUM
ajbmeb-1194	233	23	.	.	PUNCT
ajbmeb-1194	234	1	beretta	beretta	PROPN
ajbmeb-1194	234	2	,	,	PUNCT
ajbmeb-1194	234	3	s.	s.	PROPN
ajbmeb-1194	234	4	,	,	PUNCT
ajbmeb-1194	234	5	&	&	CCONJ
ajbmeb-1194	234	6	bozzolan	bozzolan	PROPN
ajbmeb-1194	234	7	,	,	PUNCT
ajbmeb-1194	234	8	s.	s.	PROPN
ajbmeb-1194	234	9	(	(	PUNCT
ajbmeb-1194	234	10	2004	2004	NUM
ajbmeb-1194	234	11	)	)	PUNCT
ajbmeb-1194	234	12	.	.	PUNCT
ajbmeb-1194	235	1	a	a	DET
ajbmeb-1194	235	2	framework	framework	NOUN
ajbmeb-1194	235	3	for	for	ADP
ajbmeb-1194	235	4	the	the	DET
ajbmeb-1194	235	5	analysis	analysis	NOUN
ajbmeb-1194	235	6	of	of	ADP
ajbmeb-1194	235	7	firm	firm	ADJ
ajbmeb-1194	235	8	risk	risk	NOUN
ajbmeb-1194	235	9	communication	communication	NOUN
ajbmeb-1194	235	10	.	.	PUNCT
ajbmeb-1194	236	1	the	the	DET
ajbmeb-1194	236	2	international	international	ADJ
ajbmeb-1194	236	3	journal	journal	NOUN
ajbmeb-1194	236	4	of	of	ADP
ajbmeb-1194	236	5	accounting	accounting	NOUN
ajbmeb-1194	236	6	,	,	PUNCT
ajbmeb-1194	236	7	39(3	39(3	NUM
ajbmeb-1194	236	8	)	)	PUNCT
ajbmeb-1194	236	9	,	,	PUNCT
ajbmeb-1194	236	10	265	265	NUM
ajbmeb-1194	236	11	-	-	SYM
ajbmeb-1194	236	12	288	288	NUM
ajbmeb-1194	236	13	.	.	PUNCT
ajbmeb-1194	237	1	6	6	NUM
ajbmeb-1194	237	2	.	.	X
ajbmeb-1194	237	3	cadbury	cadbury	PROPN
ajbmeb-1194	237	4	,	,	PUNCT
ajbmeb-1194	237	5	r.	r.	PROPN
ajbmeb-1194	237	6	(	(	PUNCT
ajbmeb-1194	237	7	1992	1992	NUM
ajbmeb-1194	237	8	)	)	PUNCT
ajbmeb-1194	237	9	.	.	PUNCT
ajbmeb-1194	238	1	committee	committee	NOUN
ajbmeb-1194	238	2	on	on	ADP
ajbmeb-1194	238	3	the	the	DET
ajbmeb-1194	238	4	financial	financial	ADJ
ajbmeb-1194	238	5	aspects	aspect	NOUN
ajbmeb-1194	238	6	of	of	ADP
ajbmeb-1194	238	7	corporate	corporate	ADJ
ajbmeb-1194	238	8	governance	governance	NOUN
ajbmeb-1194	238	9	.	.	PUNCT
ajbmeb-1194	239	1	london	london	PROPN
ajbmeb-1194	239	2	:	:	PUNCT
ajbmeb-1194	239	3	gee	gee	NOUN
ajbmeb-1194	239	4	publishing	publishing	NOUN
ajbmeb-1194	239	5	.	.	PUNCT
ajbmeb-1194	240	1	7	7	X
ajbmeb-1194	240	2	.	.	X
ajbmeb-1194	240	3	campbell	campbell	PROPN
ajbmeb-1194	240	4	,	,	PUNCT
ajbmeb-1194	240	5	d.	d.	PROPN
ajbmeb-1194	240	6	,	,	PUNCT
ajbmeb-1194	240	7	shrives	shrive	NOUN
ajbmeb-1194	240	8	,	,	PUNCT
ajbmeb-1194	240	9	p.	p.	NOUN
ajbmeb-1194	240	10	,	,	PUNCT
ajbmeb-1194	240	11	&	&	CCONJ
ajbmeb-1194	240	12	saager	saager	PROPN
ajbmeb-1194	240	13	,	,	PUNCT
ajbmeb-1194	240	14	h.b	h.b	PROPN
ajbmeb-1194	240	15	.	.	PROPN
ajbmeb-1194	240	16	(	(	PUNCT
ajbmeb-1194	240	17	2001	2001	NUM
ajbmeb-1194	240	18	)	)	PUNCT
ajbmeb-1194	240	19	.	.	PUNCT
ajbmeb-1194	241	1	voluntary	voluntary	ADJ
ajbmeb-1194	241	2	disclosure	disclosure	NOUN
ajbmeb-1194	241	3	of	of	ADP
ajbmeb-1194	241	4	mission	mission	NOUN
ajbmeb-1194	241	5	statements	statement	NOUN
ajbmeb-1194	241	6	in	in	ADP
ajbmeb-1194	241	7	corporate	corporate	ADJ
ajbmeb-1194	241	8	annual	annual	ADJ
ajbmeb-1194	241	9	reports	report	NOUN
ajbmeb-1194	241	10	:	:	PUNCT
ajbmeb-1194	241	11	signaling	signal	VERB
ajbmeb-1194	241	12	what	what	PRON
ajbmeb-1194	241	13	and	and	CCONJ
ajbmeb-1194	241	14	to	to	ADP
ajbmeb-1194	241	15	whom	whom	PRON
ajbmeb-1194	241	16	?	?	PUNCT
ajbmeb-1194	242	1	business	business	NOUN
ajbmeb-1194	242	2	and	and	CCONJ
ajbmeb-1194	242	3	society	society	NOUN
ajbmeb-1194	242	4	review	review	NOUN
ajbmeb-1194	242	5	,	,	PUNCT
ajbmeb-1194	242	6	106(1	106(1	NUM
ajbmeb-1194	242	7	)	)	PUNCT
ajbmeb-1194	242	8	,	,	PUNCT
ajbmeb-1194	242	9	65	65	NUM
ajbmeb-1194	242	10	–	–	PUNCT
ajbmeb-1194	242	11	87	87	NUM
ajbmeb-1194	242	12	.	.	X
ajbmeb-1194	243	1	8	8	NUM
ajbmeb-1194	243	2	.	.	X
ajbmeb-1194	243	3	carroll	carroll	PROPN
ajbmeb-1194	243	4	,	,	PUNCT
ajbmeb-1194	243	5	a.	a.	PROPN
ajbmeb-1194	243	6	b.	b.	PROPN
ajbmeb-1194	243	7	(	(	PUNCT
ajbmeb-1194	243	8	1979	1979	NUM
ajbmeb-1194	243	9	)	)	PUNCT
ajbmeb-1194	243	10	.	.	PUNCT
ajbmeb-1194	244	1	a	a	DET
ajbmeb-1194	244	2	three	three	NUM
ajbmeb-1194	244	3	-	-	PUNCT
ajbmeb-1194	244	4	dimensional	dimensional	ADJ
ajbmeb-1194	244	5	conceptual	conceptual	ADJ
ajbmeb-1194	244	6	model	model	NOUN
ajbmeb-1194	244	7	of	of	ADP
ajbmeb-1194	244	8	corporate	corporate	ADJ
ajbmeb-1194	244	9	performance	performance	NOUN
ajbmeb-1194	244	10	.	.	PUNCT
ajbmeb-1194	245	1	academy	academy	PROPN
ajbmeb-1194	245	2	of	of	ADP
ajbmeb-1194	245	3	management	management	PROPN
ajbmeb-1194	245	4	review	review	NOUN
ajbmeb-1194	245	5	,	,	PUNCT
ajbmeb-1194	245	6	4(4	4(4	NUM
ajbmeb-1194	245	7	)	)	PUNCT
ajbmeb-1194	245	8	,	,	PUNCT
ajbmeb-1194	246	1	497–505	497–505	NUM
ajbmeb-1194	246	2	.	.	NOUN
ajbmeb-1194	246	3	9	9	NUM
ajbmeb-1194	246	4	.	.	X
ajbmeb-1194	246	5	core	core	NOUN
ajbmeb-1194	246	6	,	,	PUNCT
ajbmeb-1194	246	7	j.	j.	PROPN
ajbmeb-1194	246	8	(	(	PUNCT
ajbmeb-1194	246	9	2001	2001	NUM
ajbmeb-1194	246	10	)	)	PUNCT
ajbmeb-1194	246	11	.	.	PUNCT
ajbmeb-1194	247	1	a	a	DET
ajbmeb-1194	247	2	review	review	NOUN
ajbmeb-1194	247	3	of	of	ADP
ajbmeb-1194	247	4	the	the	DET
ajbmeb-1194	247	5	empirical	empirical	ADJ
ajbmeb-1194	247	6	disclosure	disclosure	NOUN
ajbmeb-1194	247	7	literature	literature	NOUN
ajbmeb-1194	247	8	:	:	PUNCT
ajbmeb-1194	247	9	discussion	discussion	NOUN
ajbmeb-1194	247	10	.	.	PUNCT
ajbmeb-1194	248	1	journal	journal	NOUN
ajbmeb-1194	248	2	of	of	ADP
ajbmeb-1194	248	3	accounting	accounting	NOUN
ajbmeb-1194	248	4	and	and	CCONJ
ajbmeb-1194	248	5	economics	economic	NOUN
ajbmeb-1194	248	6	,	,	PUNCT
ajbmeb-1194	248	7	31(1/3	31(1/3	NUM
ajbmeb-1194	248	8	)	)	PUNCT
ajbmeb-1194	248	9	,	,	PUNCT
ajbmeb-1194	248	10	441–456	441–456	NUM
ajbmeb-1194	248	11	.	.	PUNCT
ajbmeb-1194	249	1	10	10	NUM
ajbmeb-1194	249	2	.	.	PUNCT
ajbmeb-1194	250	1	deegan	deegan	PROPN
ajbmeb-1194	250	2	,	,	PUNCT
ajbmeb-1194	250	3	c.	c.	PROPN
ajbmeb-1194	250	4	(	(	PUNCT
ajbmeb-1194	250	5	2002	2002	NUM
ajbmeb-1194	250	6	)	)	PUNCT
ajbmeb-1194	250	7	.	.	PUNCT
ajbmeb-1194	251	1	introduction	introduction	NOUN
ajbmeb-1194	251	2	:	:	PUNCT
ajbmeb-1194	251	3	the	the	DET
ajbmeb-1194	251	4	legitimising	legitimise	VERB
ajbmeb-1194	251	5	effect	effect	NOUN
ajbmeb-1194	251	6	of	of	ADP
ajbmeb-1194	251	7	social	social	ADJ
ajbmeb-1194	251	8	and	and	CCONJ
ajbmeb-1194	251	9	environmental	environmental	ADJ
ajbmeb-1194	251	10	disclosures	disclosure	NOUN
ajbmeb-1194	251	11	—	—	PUNCT
ajbmeb-1194	251	12	a	a	DET
ajbmeb-1194	251	13	theoretical	theoretical	ADJ
ajbmeb-1194	251	14	foundation	foundation	NOUN
ajbmeb-1194	251	15	.	.	PUNCT
ajbmeb-1194	252	1	accounting	accounting	NOUN
ajbmeb-1194	252	2	,	,	PUNCT
ajbmeb-1194	252	3	auditing	auditing	NOUN
ajbmeb-1194	252	4	&	&	CCONJ
ajbmeb-1194	252	5	accountability	accountability	NOUN
ajbmeb-1194	252	6	journal	journal	NOUN
ajbmeb-1194	252	7	,	,	PUNCT
ajbmeb-1194	252	8	15(3	15(3	NUM
ajbmeb-1194	252	9	)	)	PUNCT
ajbmeb-1194	252	10	,	,	PUNCT
ajbmeb-1194	252	11	282–311	282–311	NUM
ajbmeb-1194	252	12	.	.	PUNCT
ajbmeb-1194	253	1	11	11	NUM
ajbmeb-1194	253	2	.	.	PUNCT
ajbmeb-1194	254	1	deegan	deegan	PROPN
ajbmeb-1194	254	2	,	,	PUNCT
ajbmeb-1194	254	3	c.	c.	PROPN
ajbmeb-1194	254	4	,	,	PUNCT
ajbmeb-1194	254	5	&	&	CCONJ
ajbmeb-1194	254	6	unerman	unerman	PROPN
ajbmeb-1194	254	7	,	,	PUNCT
ajbmeb-1194	254	8	j.	j.	PROPN
ajbmeb-1194	254	9	(	(	PUNCT
ajbmeb-1194	254	10	2006	2006	NUM
ajbmeb-1194	254	11	)	)	PUNCT
ajbmeb-1194	254	12	.	.	PUNCT
ajbmeb-1194	255	1	financial	financial	ADJ
ajbmeb-1194	255	2	accounting	accounting	NOUN
ajbmeb-1194	255	3	theory	theory	NOUN
ajbmeb-1194	255	4	:	:	PUNCT
ajbmeb-1194	255	5	european	european	PROPN
ajbmeb-1194	255	6	edition	edition	PROPN
ajbmeb-1194	255	7	.	.	PUNCT
ajbmeb-1194	256	1	mcgraw‐	mcgraw‐	PROPN
ajbmeb-1194	256	2	hill	hill	NOUN
ajbmeb-1194	256	3	education	education	NOUN
ajbmeb-1194	256	4	.	.	PUNCT
ajbmeb-1194	257	1	12	12	NUM
ajbmeb-1194	257	2	.	.	X
ajbmeb-1194	258	1	dhani	dhani	PROPN
ajbmeb-1194	258	2	,	,	PUNCT
ajbmeb-1194	258	3	i.	i.	PROPN
ajbmeb-1194	258	4	,	,	PUNCT
ajbmeb-1194	258	5	&	&	CCONJ
ajbmeb-1194	258	6	utama	utama	PROPN
ajbmeb-1194	258	7	,	,	PUNCT
ajbmeb-1194	258	8	a.	a.	NOUN
ajbmeb-1194	258	9	(	(	PUNCT
ajbmeb-1194	258	10	2017	2017	NUM
ajbmeb-1194	258	11	)	)	PUNCT
ajbmeb-1194	258	12	.	.	PUNCT
ajbmeb-1194	259	1	the	the	DET
ajbmeb-1194	259	2	effect	effect	NOUN
ajbmeb-1194	259	3	of	of	ADP
ajbmeb-1194	259	4	company	company	NOUN
ajbmeb-1194	259	5	growth	growth	NOUN
ajbmeb-1194	259	6	,	,	PUNCT
ajbmeb-1194	259	7	capital	capital	NOUN
ajbmeb-1194	259	8	structure	structure	NOUN
ajbmeb-1194	259	9	,	,	PUNCT
ajbmeb-1194	259	10	and	and	CCONJ
ajbmeb-1194	259	11	profitability	profitability	NOUN
ajbmeb-1194	259	12	on	on	ADP
ajbmeb-1194	259	13	firm	firm	ADJ
ajbmeb-1194	259	14	value	value	NOUN
ajbmeb-1194	259	15	.	.	PUNCT
ajbmeb-1194	260	1	journal	journal	PROPN
ajbmeb-1194	260	2	of	of	ADP
ajbmeb-1194	260	3	business	business	NOUN
ajbmeb-1194	260	4	research	research	NOUN
ajbmeb-1194	260	5	and	and	CCONJ
ajbmeb-1194	260	6	accounting	accounting	NOUN
ajbmeb-1194	260	7	airlangga	airlangga	PROPN
ajbmeb-1194	260	8	university	university	PROPN
ajbmeb-1194	260	9	,	,	PUNCT
ajbmeb-1194	260	10	2(1	2(1	NUM
ajbmeb-1194	260	11	)	)	PUNCT
ajbmeb-1194	260	12	.	.	PUNCT
ajbmeb-1194	261	1	13	13	NUM
ajbmeb-1194	261	2	.	.	X
ajbmeb-1194	261	3	egwuatu	egwuatu	PROPN
ajbmeb-1194	261	4	,	,	PUNCT
ajbmeb-1194	261	5	p.	p.	NOUN
ajbmeb-1194	261	6	(	(	PUNCT
ajbmeb-1194	261	7	2016	2016	NUM
ajbmeb-1194	261	8	)	)	PUNCT
ajbmeb-1194	261	9	.	.	PUNCT
ajbmeb-1194	262	1	nigeria	nigeria	PROPN
ajbmeb-1194	262	2	:	:	PUNCT
ajbmeb-1194	262	3	banking	banking	NOUN
ajbmeb-1194	262	4	,	,	PUNCT
ajbmeb-1194	262	5	conglomerates	conglomerate	NOUN
ajbmeb-1194	262	6	boost	boost	VERB
ajbmeb-1194	262	7	stock	stock	NOUN
ajbmeb-1194	262	8	market	market	NOUN
ajbmeb-1194	262	9	turnover	turnover	NOUN
ajbmeb-1194	262	10	by	by	ADP
ajbmeb-1194	262	11	85.8	85.8	NUM
ajbmeb-1194	262	12	%	%	NOUN
ajbmeb-1194	262	13	.	.	PUNCT
ajbmeb-1194	263	1	retrieved	retrieve	VERB
ajbmeb-1194	263	2	january	january	PROPN
ajbmeb-1194	263	3	10	10	NUM
ajbmeb-1194	263	4	,	,	PUNCT
ajbmeb-1194	263	5	2017	2017	NUM
ajbmeb-1194	263	6	,	,	PUNCT
ajbmeb-1194	263	7	from	from	ADP
ajbmeb-1194	263	8	sweetcrudereports	sweetcrudereport	NOUN
ajbmeb-1194	263	9	:	:	PUNCT
ajbmeb-1194	263	10	http://sweetcrudereports.com/2016/09/12/nigeria-banking-conglomerates-boost-stock-marketturnover-by-85-8/	http://sweetcrudereports.com/2016/09/12/nigeria-banking-conglomerates-boost-stock-marketturnover-by-85-8/	PROPN
ajbmeb-1194	263	11	14	14	NUM
ajbmeb-1194	263	12	.	.	PUNCT
ajbmeb-1194	264	1	fodio	fodio	NOUN
ajbmeb-1194	264	2	,	,	PUNCT
ajbmeb-1194	264	3	m.	m.	NOUN
ajbmeb-1194	264	4	,	,	PUNCT
ajbmeb-1194	264	5	abu	abu	PROPN
ajbmeb-1194	264	6	-	-	PUNCT
ajbmeb-1194	264	7	abdissamad	abdissamad	PROPN
ajbmeb-1194	264	8	,	,	PUNCT
ajbmeb-1194	264	9	a.	a.	NOUN
ajbmeb-1194	264	10	,	,	PUNCT
ajbmeb-1194	264	11	&	&	CCONJ
ajbmeb-1194	264	12	oba	oba	PROPN
ajbmeb-1194	264	13	,	,	PUNCT
ajbmeb-1194	264	14	v.	v.	PROPN
ajbmeb-1194	264	15	(	(	PUNCT
ajbmeb-1194	264	16	2013	2013	NUM
ajbmeb-1194	264	17	)	)	PUNCT
ajbmeb-1194	264	18	.	.	PUNCT
ajbmeb-1194	265	1	corporate	corporate	ADJ
ajbmeb-1194	265	2	social	social	ADJ
ajbmeb-1194	265	3	responsibility	responsibility	NOUN
ajbmeb-1194	265	4	and	and	CCONJ
ajbmeb-1194	265	5	firm	firm	ADJ
ajbmeb-1194	265	6	value	value	NOUN
ajbmeb-1194	265	7	in	in	ADP
ajbmeb-1194	265	8	quoted	quote	VERB
ajbmeb-1194	265	9	nigerian	nigerian	ADJ
ajbmeb-1194	265	10	financial	financial	ADJ
ajbmeb-1194	265	11	services	service	NOUN
ajbmeb-1194	265	12	.	.	PUNCT
ajbmeb-1194	266	1	international	international	ADJ
ajbmeb-1194	266	2	journal	journal	PROPN
ajbmeb-1194	266	3	of	of	ADP
ajbmeb-1194	266	4	finance	finance	NOUN
ajbmeb-1194	266	5	and	and	CCONJ
ajbmeb-1194	266	6	accounting	accounting	NOUN
ajbmeb-1194	266	7	,	,	PUNCT
ajbmeb-1194	266	8	2(3	2(3	NUM
ajbmeb-1194	266	9	)	)	PUNCT
ajbmeb-1194	266	10	,	,	PUNCT
ajbmeb-1194	266	11	331	331	NUM
ajbmeb-1194	266	12	-	-	SYM
ajbmeb-1194	266	13	340	340	NUM
ajbmeb-1194	266	14	.	.	PUNCT
ajbmeb-1194	267	1	15	15	NUM
ajbmeb-1194	267	2	.	.	PUNCT
ajbmeb-1194	268	1	garko	garko	PROPN
ajbmeb-1194	268	2	,	,	PUNCT
ajbmeb-1194	268	3	j.	j.	PROPN
ajbmeb-1194	268	4	(	(	PUNCT
ajbmeb-1194	268	5	2016	2016	NUM
ajbmeb-1194	268	6	)	)	PUNCT
ajbmeb-1194	268	7	.	.	PUNCT
ajbmeb-1194	269	1	board	board	NOUN
ajbmeb-1194	269	2	structure	structure	NOUN
ajbmeb-1194	269	3	and	and	CCONJ
ajbmeb-1194	269	4	voluntary	voluntary	ADJ
ajbmeb-1194	269	5	disclosure	disclosure	NOUN
ajbmeb-1194	269	6	of	of	ADP
ajbmeb-1194	269	7	listed	list	VERB
ajbmeb-1194	269	8	industrial	industrial	ADJ
ajbmeb-1194	269	9	goods	good	NOUN
ajbmeb-1194	269	10	companies	company	NOUN
ajbmeb-1194	269	11	in	in	ADP
ajbmeb-1194	269	12	nigeria	nigeria	PROPN
ajbmeb-1194	269	13	.	.	PUNCT
ajbmeb-1194	270	1	ican	ican	PROPN
ajbmeb-1194	270	2	2nd	2nd	ADJ
ajbmeb-1194	270	3	annual	annual	ADJ
ajbmeb-1194	270	4	international	international	ADJ
ajbmeb-1194	270	5	academic	academic	ADJ
ajbmeb-1194	270	6	conference	conference	NOUN
ajbmeb-1194	270	7	proceedings	proceeding	NOUN
ajbmeb-1194	270	8	on	on	ADP
ajbmeb-1194	270	9	accountting	accountte	VERB
ajbmeb-1194	270	10	and	and	CCONJ
ajbmeb-1194	270	11	finance	finance	NOUN
ajbmeb-1194	270	12	,	,	PUNCT
ajbmeb-1194	270	13	(	(	PUNCT
ajbmeb-1194	270	14	pp	pp	ADJ
ajbmeb-1194	270	15	.	.	PUNCT
ajbmeb-1194	271	1	422	422	NUM
ajbmeb-1194	271	2	-	-	NUM
ajbmeb-1194	271	3	434	434	NUM
ajbmeb-1194	271	4	)	)	PUNCT
ajbmeb-1194	271	5	.	.	PUNCT
ajbmeb-1194	272	1	ikeja	ikeja	PROPN
ajbmeb-1194	272	2	,	,	PUNCT
ajbmeb-1194	272	3	lagos	lago	NOUN
ajbmeb-1194	272	4	.	.	PUNCT
ajbmeb-1194	273	1	16	16	NUM
ajbmeb-1194	273	2	.	.	PUNCT
ajbmeb-1194	274	1	gietzmann	gietzmann	PROPN
ajbmeb-1194	274	2	,	,	PUNCT
ajbmeb-1194	274	3	m.	m.	PROPN
ajbmeb-1194	274	4	b.	b.	PROPN
ajbmeb-1194	274	5	,	,	PUNCT
ajbmeb-1194	274	6	&	&	CCONJ
ajbmeb-1194	274	7	trombetta	trombetta	PROPN
ajbmeb-1194	274	8	,	,	PUNCT
ajbmeb-1194	274	9	m.	m.	NOUN
ajbmeb-1194	274	10	(	(	PUNCT
ajbmeb-1194	274	11	2000	2000	NUM
ajbmeb-1194	274	12	)	)	PUNCT
ajbmeb-1194	274	13	.	.	PUNCT
ajbmeb-1194	275	1	disclosure	disclosure	NOUN
ajbmeb-1194	275	2	interactions	interaction	NOUN
ajbmeb-1194	275	3	:	:	PUNCT
ajbmeb-1194	275	4	accounting	accounting	NOUN
ajbmeb-1194	275	5	policy	policy	NOUN
ajbmeb-1194	275	6	choice	choice	NOUN
ajbmeb-1194	275	7	and	and	CCONJ
ajbmeb-1194	275	8	voluntary	voluntary	ADJ
ajbmeb-1194	275	9	disclosure	disclosure	NOUN
ajbmeb-1194	275	10	effects	effect	NOUN
ajbmeb-1194	275	11	on	on	ADP
ajbmeb-1194	275	12	the	the	DET
ajbmeb-1194	275	13	cost	cost	NOUN
ajbmeb-1194	275	14	of	of	ADP
ajbmeb-1194	275	15	capital	capital	NOUN
ajbmeb-1194	275	16	.	.	PUNCT
ajbmeb-1194	276	1	17	17	NUM
ajbmeb-1194	276	2	.	.	X
ajbmeb-1194	276	3	healy	healy	PROPN
ajbmeb-1194	276	4	,	,	PUNCT
ajbmeb-1194	276	5	p.	p.	PROPN
ajbmeb-1194	276	6	,	,	PUNCT
ajbmeb-1194	276	7	&	&	CCONJ
ajbmeb-1194	276	8	palepu	palepu	PROPN
ajbmeb-1194	276	9	,	,	PUNCT
ajbmeb-1194	276	10	k.	k.	PROPN
ajbmeb-1194	276	11	(	(	PUNCT
ajbmeb-1194	276	12	2001	2001	NUM
ajbmeb-1194	276	13	)	)	PUNCT
ajbmeb-1194	276	14	.	.	PUNCT
ajbmeb-1194	277	1	information	information	NOUN
ajbmeb-1194	277	2	asymmetry	asymmetry	NOUN
ajbmeb-1194	277	3	,	,	PUNCT
ajbmeb-1194	277	4	corporate	corporate	ADJ
ajbmeb-1194	277	5	disclosure	disclosure	NOUN
ajbmeb-1194	277	6	and	and	CCONJ
ajbmeb-1194	277	7	the	the	DET
ajbmeb-1194	277	8	capital	capital	NOUN
ajbmeb-1194	277	9	markets	market	NOUN
ajbmeb-1194	277	10	:	:	PUNCT
ajbmeb-1194	277	11	a	a	DET
ajbmeb-1194	277	12	review	review	NOUN
ajbmeb-1194	277	13	of	of	ADP
ajbmeb-1194	277	14	the	the	DET
ajbmeb-1194	277	15	empirical	empirical	ADJ
ajbmeb-1194	277	16	disclosure	disclosure	NOUN
ajbmeb-1194	277	17	literature	literature	NOUN
ajbmeb-1194	277	18	.	.	PUNCT
ajbmeb-1194	278	1	journal	journal	PROPN
ajbmeb-1194	278	2	of	of	ADP
ajbmeb-1194	278	3	accounting	accounting	NOUN
ajbmeb-1194	278	4	and	and	CCONJ
ajbmeb-1194	278	5	economics	economic	NOUN
ajbmeb-1194	278	6	,	,	PUNCT
ajbmeb-1194	278	7	3	3	NUM
ajbmeb-1194	278	8	,	,	PUNCT
ajbmeb-1194	278	9	405	405	NUM
ajbmeb-1194	278	10	-	-	SYM
ajbmeb-1194	278	11	440	440	NUM
ajbmeb-1194	278	12	.	.	PUNCT
ajbmeb-1194	279	1	18	18	NUM
ajbmeb-1194	279	2	.	.	PUNCT
ajbmeb-1194	279	3	herdman	herdman	PROPN
ajbmeb-1194	279	4	,	,	PUNCT
ajbmeb-1194	279	5	r.	r.	PROPN
ajbmeb-1194	279	6	k.	k.	PROPN
ajbmeb-1194	279	7	(	(	PUNCT
ajbmeb-1194	279	8	2002	2002	NUM
ajbmeb-1194	279	9	)	)	PUNCT
ajbmeb-1194	279	10	.	.	PUNCT
ajbmeb-1194	280	1	critical	critical	ADJ
ajbmeb-1194	280	2	accounting	accounting	NOUN
ajbmeb-1194	280	3	and	and	CCONJ
ajbmeb-1194	280	4	critical	critical	ADJ
ajbmeb-1194	280	5	disclosures	disclosure	NOUN
ajbmeb-1194	280	6	.	.	PUNCT
ajbmeb-1194	281	1	speech	speech	NOUN
ajbmeb-1194	281	2	by	by	ADP
ajbmeb-1194	281	3	robert	robert	PROPN
ajbmeb-1194	281	4	k.	k.	PROPN
ajbmeb-1194	281	5	herdman	herdman	PROPN
ajbmeb-1194	281	6	,	,	PUNCT
ajbmeb-1194	281	7	chief	chief	ADJ
ajbmeb-1194	281	8	accountant	accountant	NOUN
ajbmeb-1194	281	9	,	,	PUNCT
ajbmeb-1194	281	10	u.s	u.s	PROPN
ajbmeb-1194	281	11	.	.	PROPN
ajbmeb-1194	281	12	securities	securities	PROPN
ajbmeb-1194	281	13	and	and	CCONJ
ajbmeb-1194	281	14	exchange	exchange	PROPN
ajbmeb-1194	281	15	commission	commission	PROPN
ajbmeb-1194	281	16	,	,	PUNCT
ajbmeb-1194	281	17	at	at	ADP
ajbmeb-1194	281	18	financial	financial	ADJ
ajbmeb-1194	281	19	executives	executive	NOUN
ajbmeb-1194	281	20	international	international	PROPN
ajbmeb-1194	281	21	san	san	PROPN
ajbmeb-1194	281	22	diego	diego	PROPN
ajbmeb-1194	281	23	chapter	chapter	NOUN
ajbmeb-1194	281	24	,	,	PUNCT
ajbmeb-1194	281	25	annual	annual	ADJ
ajbmeb-1194	281	26	sec	sec	PROPN
ajbmeb-1194	281	27	update	update	NOUN
ajbmeb-1194	281	28	.	.	PUNCT
ajbmeb-1194	282	1	san	san	PROPN
ajbmeb-1194	282	2	diego	diego	PROPN
ajbmeb-1194	282	3	.	.	PROPN
ajbmeb-1194	283	1	19	19	NUM
ajbmeb-1194	283	2	.	.	PUNCT
ajbmeb-1194	284	1	hermalin	hermalin	PROPN
ajbmeb-1194	284	2	,	,	PUNCT
ajbmeb-1194	284	3	b.	b.	PROPN
ajbmeb-1194	284	4	,	,	PUNCT
ajbmeb-1194	284	5	&	&	CCONJ
ajbmeb-1194	284	6	weisbach	weisbach	NOUN
ajbmeb-1194	284	7	,	,	PUNCT
ajbmeb-1194	284	8	m.	m.	NOUN
ajbmeb-1194	284	9	(	(	PUNCT
ajbmeb-1194	284	10	1991	1991	NUM
ajbmeb-1194	284	11	)	)	PUNCT
ajbmeb-1194	284	12	.	.	PUNCT
ajbmeb-1194	285	1	the	the	DET
ajbmeb-1194	285	2	effects	effect	NOUN
ajbmeb-1194	285	3	of	of	ADP
ajbmeb-1194	285	4	board	board	NOUN
ajbmeb-1194	285	5	composition	composition	NOUN
ajbmeb-1194	285	6	and	and	CCONJ
ajbmeb-1194	285	7	direct	direct	ADJ
ajbmeb-1194	285	8	incentives	incentive	NOUN
ajbmeb-1194	285	9	on	on	ADP
ajbmeb-1194	285	10	firm	firm	ADJ
ajbmeb-1194	285	11	performance	performance	NOUN
ajbmeb-1194	285	12	.	.	PUNCT
ajbmeb-1194	286	1	financial	financial	ADJ
ajbmeb-1194	286	2	management	management	NOUN
ajbmeb-1194	286	3	,	,	PUNCT
ajbmeb-1194	286	4	winter	winter	NOUN
ajbmeb-1194	286	5	,	,	PUNCT
ajbmeb-1194	286	6	101	101	NUM
ajbmeb-1194	286	7	-	-	SYM
ajbmeb-1194	286	8	112	112	NUM
ajbmeb-1194	286	9	.	.	PUNCT
ajbmeb-1194	287	1	20	20	NUM
ajbmeb-1194	287	2	.	.	PUNCT
ajbmeb-1194	288	1	iasb	iasb	PROPN
ajbmeb-1194	288	2	.	.	PUNCT
ajbmeb-1194	289	1	(	(	PUNCT
ajbmeb-1194	289	2	2004	2004	NUM
ajbmeb-1194	289	3	)	)	PUNCT
ajbmeb-1194	289	4	.	.	PUNCT
ajbmeb-1194	290	1	international	international	ADJ
ajbmeb-1194	290	2	financial	financial	ADJ
ajbmeb-1194	290	3	reporting	reporting	NOUN
ajbmeb-1194	290	4	standards	standard	NOUN
ajbmeb-1194	290	5	(	(	PUNCT
ajbmeb-1194	290	6	ifrss	ifrss	NOUN
ajbmeb-1194	290	7	)	)	PUNCT
ajbmeb-1194	290	8	.	.	PUNCT
ajbmeb-1194	291	1	uk	uk	PROPN
ajbmeb-1194	291	2	:	:	PUNCT
ajbmeb-1194	291	3	iascf	iascf	PROPN
ajbmeb-1194	291	4	.	.	PUNCT
ajbmeb-1194	292	1	21	21	NUM
ajbmeb-1194	292	2	.	.	PUNCT
ajbmeb-1194	293	1	ct	ct	NUM
ajbmeb-1194	293	2	of	of	ADP
ajbmeb-1194	293	3	globalization	globalization	NOUN
ajbmeb-1194	293	4	on	on	ADP
ajbmeb-1194	293	5	legitimacy	legitimacy	NOUN
ajbmeb-1194	293	6	signals	signal	NOUN
ajbmeb-1194	293	7	:	:	PUNCT
ajbmeb-1194	293	8	the	the	DET
ajbmeb-1194	293	9	case	case	NOUN
ajbmeb-1194	293	10	of	of	ADP
ajbmeb-1194	293	11	organizations	organization	NOUN
ajbmeb-1194	293	12	in	in	ADP
ajbmeb-1194	293	13	transition	transition	NOUN
ajbmeb-1194	293	14	environments	environment	NOUN
ajbmeb-1194	293	15	.	.	PUNCT
ajbmeb-1194	294	1	baltic	baltic	PROPN
ajbmeb-1194	294	2	journal	journal	PROPN
ajbmeb-1194	294	3	of	of	ADP
ajbmeb-1194	294	4	management	management	NOUN
ajbmeb-1194	294	5	,	,	PUNCT
ajbmeb-1194	294	6	6(1	6(1	NUM
ajbmeb-1194	294	7	)	)	PUNCT
ajbmeb-1194	294	8	,	,	PUNCT
ajbmeb-1194	294	9	105	105	NUM
ajbmeb-1194	294	10	-	-	SYM
ajbmeb-1194	294	11	123	123	NUM
ajbmeb-1194	294	12	.	.	PUNCT
ajbmeb-1194	295	1	22	22	NUM
ajbmeb-1194	295	2	.	.	PUNCT
ajbmeb-1194	296	1	jankensgård	jankensgård	PROPN
ajbmeb-1194	296	2	,	,	PUNCT
ajbmeb-1194	296	3	h.	h.	PROPN
ajbmeb-1194	296	4	,	,	PUNCT
ajbmeb-1194	296	5	hoffmann	hoffmann	PROPN
ajbmeb-1194	296	6	,	,	PUNCT
ajbmeb-1194	296	7	k.	k.	PROPN
ajbmeb-1194	296	8	,	,	PUNCT
ajbmeb-1194	296	9	&	&	CCONJ
ajbmeb-1194	296	10	rahmat	rahmat	PROPN
ajbmeb-1194	296	11	,	,	PUNCT
ajbmeb-1194	296	12	d.	d.	PROPN
ajbmeb-1194	296	13	(	(	PUNCT
ajbmeb-1194	296	14	2014	2014	NUM
ajbmeb-1194	296	15	)	)	PUNCT
ajbmeb-1194	296	16	.	.	PUNCT
ajbmeb-1194	297	1	derivative	derivative	ADJ
ajbmeb-1194	297	2	usage	usage	NOUN
ajbmeb-1194	297	3	,	,	PUNCT
ajbmeb-1194	297	4	risk	risk	NOUN
ajbmeb-1194	297	5	disclosure	disclosure	NOUN
ajbmeb-1194	297	6	,	,	PUNCT
ajbmeb-1194	297	7	and	and	CCONJ
ajbmeb-1194	297	8	firm	firm	ADJ
ajbmeb-1194	297	9	value	value	NOUN
ajbmeb-1194	297	10	.	.	PUNCT
ajbmeb-1194	298	1	journal	journal	NOUN
ajbmeb-1194	298	2	of	of	ADP
ajbmeb-1194	298	3	accounting	accounting	NOUN
ajbmeb-1194	298	4	and	and	CCONJ
ajbmeb-1194	298	5	finance	finance	NOUN
ajbmeb-1194	298	6	,	,	PUNCT
ajbmeb-1194	298	7	14(5	14(5	NUM
ajbmeb-1194	298	8	)	)	PUNCT
ajbmeb-1194	298	9	,	,	PUNCT
ajbmeb-1194	298	10	159	159	NUM
ajbmeb-1194	298	11	-	-	SYM
ajbmeb-1194	298	12	174	174	NUM
ajbmeb-1194	298	13	.	.	PUNCT
ajbmeb-1194	299	1	american	american	PROPN
ajbmeb-1194	299	2	journal	journal	PROPN
ajbmeb-1194	299	3	of	of	ADP
ajbmeb-1194	299	4	business	business	NOUN
ajbmeb-1194	299	5	management	management	NOUN
ajbmeb-1194	299	6	,	,	PUNCT
ajbmeb-1194	299	7	economics	economic	NOUN
ajbmeb-1194	299	8	and	and	CCONJ
ajbmeb-1194	299	9	banking	banking	NOUN
ajbmeb-1194	299	10	volume	volume	NOUN
ajbmeb-1194	299	11	16	16	NUM
ajbmeb-1194	299	12	sep	sep	PROPN
ajbmeb-1194	299	13	,	,	PUNCT
ajbmeb-1194	299	14	2023	2023	NUM
ajbmeb-1194	299	15	p	p	NOUN
ajbmeb-1194	299	16	a	a	DET
ajbmeb-1194	299	17	g	g	NOUN
ajbmeb-1194	299	18	e	e	NOUN
ajbmeb-1194	299	19	|	|	ADV
ajbmeb-1194	299	20	55	55	NUM
ajbmeb-1194	299	21	www.americanjournal.org	www.americanjournal.org	NOUN
ajbmeb-1194	299	22	23	23	NUM
ajbmeb-1194	299	23	.	.	PUNCT
ajbmeb-1194	300	1	jensen	jensen	PROPN
ajbmeb-1194	300	2	,	,	PUNCT
ajbmeb-1194	300	3	m.	m.	NOUN
ajbmeb-1194	300	4	,	,	PUNCT
ajbmeb-1194	300	5	&	&	CCONJ
ajbmeb-1194	300	6	meckling	meckling	PROPN
ajbmeb-1194	300	7	,	,	PUNCT
ajbmeb-1194	300	8	w.	w.	NOUN
ajbmeb-1194	300	9	(	(	PUNCT
ajbmeb-1194	300	10	1976	1976	NUM
ajbmeb-1194	300	11	)	)	PUNCT
ajbmeb-1194	300	12	.	.	PUNCT
ajbmeb-1194	301	1	theory	theory	NOUN
ajbmeb-1194	301	2	of	of	ADP
ajbmeb-1194	301	3	the	the	DET
ajbmeb-1194	301	4	firm	firm	NOUN
ajbmeb-1194	301	5	:	:	PUNCT
ajbmeb-1194	301	6	managerial	managerial	ADJ
ajbmeb-1194	301	7	behaviour	behaviour	NOUN
ajbmeb-1194	301	8	agency	agency	NOUN
ajbmeb-1194	301	9	costs	cost	NOUN
ajbmeb-1194	301	10	and	and	CCONJ
ajbmeb-1194	301	11	ownership	ownership	NOUN
ajbmeb-1194	301	12	structure	structure	NOUN
ajbmeb-1194	301	13	.	.	PUNCT
ajbmeb-1194	302	1	journal	journal	NOUN
ajbmeb-1194	302	2	of	of	ADP
ajbmeb-1194	302	3	financial	financial	ADJ
ajbmeb-1194	302	4	economics	economic	NOUN
ajbmeb-1194	302	5	,	,	PUNCT
ajbmeb-1194	302	6	3	3	NUM
ajbmeb-1194	302	7	,	,	PUNCT
ajbmeb-1194	302	8	305	305	NUM
ajbmeb-1194	302	9	-	-	SYM
ajbmeb-1194	302	10	360	360	NUM
ajbmeb-1194	302	11	.	.	PUNCT
ajbmeb-1194	303	1	24	24	NUM
ajbmeb-1194	303	2	.	.	X
ajbmeb-1194	303	3	johnson	johnson	PROPN
ajbmeb-1194	303	4	,	,	PUNCT
ajbmeb-1194	303	5	h.	h.	PROPN
ajbmeb-1194	303	6	(	(	PUNCT
ajbmeb-1194	303	7	1971	1971	NUM
ajbmeb-1194	303	8	)	)	PUNCT
ajbmeb-1194	303	9	.	.	PUNCT
ajbmeb-1194	304	1	business	business	NOUN
ajbmeb-1194	304	2	in	in	ADP
ajbmeb-1194	304	3	contemporary	contemporary	ADJ
ajbmeb-1194	304	4	society	society	NOUN
ajbmeb-1194	304	5	:	:	PUNCT
ajbmeb-1194	304	6	framework	framework	NOUN
ajbmeb-1194	304	7	and	and	CCONJ
ajbmeb-1194	304	8	issues	issue	NOUN
ajbmeb-1194	304	9	.	.	PUNCT
ajbmeb-1194	305	1	belmont	belmont	PROPN
ajbmeb-1194	305	2	,	,	PUNCT
ajbmeb-1194	305	3	ca	can	AUX
ajbmeb-1194	305	4	:	:	PUNCT
ajbmeb-1194	305	5	wadsworth	wadsworth	NOUN
ajbmeb-1194	305	6	.	.	PUNCT
ajbmeb-1194	306	1	25	25	NUM
ajbmeb-1194	306	2	.	.	PUNCT
ajbmeb-1194	306	3	jones	jones	PROPN
ajbmeb-1194	306	4	,	,	PUNCT
ajbmeb-1194	306	5	d.	d.	PROPN
ajbmeb-1194	306	6	(	(	PUNCT
ajbmeb-1194	306	7	2007	2007	NUM
ajbmeb-1194	306	8	)	)	PUNCT
ajbmeb-1194	306	9	.	.	PUNCT
ajbmeb-1194	307	1	voluntary	voluntary	ADJ
ajbmeb-1194	307	2	disclosure	disclosure	NOUN
ajbmeb-1194	307	3	in	in	ADP
ajbmeb-1194	307	4	randd	randd	NOUN
ajbmeb-1194	307	5	-	-	PUNCT
ajbmeb-1194	307	6	intensive	intensive	ADJ
ajbmeb-1194	307	7	industries	industry	NOUN
ajbmeb-1194	307	8	.	.	PUNCT
ajbmeb-1194	308	1	contemporary	contemporary	ADJ
ajbmeb-1194	308	2	accounting	accounting	NOUN
ajbmeb-1194	308	3	research	research	NOUN
ajbmeb-1194	308	4	,	,	PUNCT
ajbmeb-1194	308	5	24	24	NUM
ajbmeb-1194	308	6	,	,	PUNCT
ajbmeb-1194	308	7	489	489	NUM
ajbmeb-1194	308	8	-	-	SYM
ajbmeb-1194	308	9	522	522	NUM
ajbmeb-1194	308	10	.	.	PUNCT
ajbmeb-1194	309	1	26	26	NUM
ajbmeb-1194	309	2	.	.	PUNCT
ajbmeb-1194	310	1	labelle	labelle	PROPN
ajbmeb-1194	310	2	,	,	PUNCT
ajbmeb-1194	310	3	r.	r.	PROPN
ajbmeb-1194	310	4	(	(	PUNCT
ajbmeb-1194	310	5	2002	2002	NUM
ajbmeb-1194	310	6	)	)	PUNCT
ajbmeb-1194	310	7	.	.	PUNCT
ajbmeb-1194	311	1	the	the	DET
ajbmeb-1194	311	2	statement	statement	NOUN
ajbmeb-1194	311	3	of	of	ADP
ajbmeb-1194	311	4	corporate	corporate	ADJ
ajbmeb-1194	311	5	governance	governance	NOUN
ajbmeb-1194	311	6	practices	practice	NOUN
ajbmeb-1194	311	7	(	(	PUNCT
ajbmeb-1194	311	8	scgp	scgp	NOUN
ajbmeb-1194	311	9	):	):	PUNCT
ajbmeb-1194	311	10	a	a	DET
ajbmeb-1194	311	11	voluntary	voluntary	ADJ
ajbmeb-1194	311	12	disclosure	disclosure	NOUN
ajbmeb-1194	311	13	and	and	CCONJ
ajbmeb-1194	311	14	corporate	corporate	ADJ
ajbmeb-1194	311	15	governance	governance	NOUN
ajbmeb-1194	311	16	perspective	perspective	NOUN
ajbmeb-1194	311	17	.	.	PUNCT
ajbmeb-1194	312	1	hec	hec	PROPN
ajbmeb-1194	312	2	montreal	montreal	PROPN
ajbmeb-1194	312	3	working	working	PROPN
ajbmeb-1194	312	4	paper	paper	NOUN
ajbmeb-1194	312	5	.	.	PUNCT
ajbmeb-1194	313	1	27	27	NUM
ajbmeb-1194	313	2	.	.	PUNCT
ajbmeb-1194	313	3	leftwich	leftwich	PROPN
ajbmeb-1194	313	4	,	,	PUNCT
ajbmeb-1194	313	5	r.	r.	PROPN
ajbmeb-1194	313	6	w.	w.	PROPN
ajbmeb-1194	313	7	,	,	PUNCT
ajbmeb-1194	313	8	watts	watts	PROPN
ajbmeb-1194	313	9	,	,	PUNCT
ajbmeb-1194	313	10	r.	r.	PROPN
ajbmeb-1194	313	11	l.	l.	PROPN
ajbmeb-1194	313	12	,	,	PUNCT
ajbmeb-1194	313	13	&	&	CCONJ
ajbmeb-1194	313	14	zimmerman	zimmerman	PROPN
ajbmeb-1194	313	15	,	,	PUNCT
ajbmeb-1194	313	16	j.	j.	PROPN
ajbmeb-1194	313	17	l.	l.	PROPN
ajbmeb-1194	313	18	(	(	PUNCT
ajbmeb-1194	313	19	1981	1981	NUM
ajbmeb-1194	313	20	)	)	PUNCT
ajbmeb-1194	313	21	.	.	PUNCT
ajbmeb-1194	314	1	voluntary	voluntary	ADJ
ajbmeb-1194	314	2	corporate	corporate	ADJ
ajbmeb-1194	314	3	disclosure	disclosure	NOUN
ajbmeb-1194	314	4	:	:	PUNCT
ajbmeb-1194	314	5	the	the	DET
ajbmeb-1194	314	6	case	case	NOUN
ajbmeb-1194	314	7	of	of	ADP
ajbmeb-1194	314	8	interim	interim	ADJ
ajbmeb-1194	314	9	reporting	reporting	NOUN
ajbmeb-1194	314	10	.	.	PUNCT
ajbmeb-1194	315	1	journal	journal	NOUN
ajbmeb-1194	315	2	of	of	ADP
ajbmeb-1194	315	3	accounting	accounting	NOUN
ajbmeb-1194	315	4	research	research	NOUN
ajbmeb-1194	315	5	,	,	PUNCT
ajbmeb-1194	315	6	19	19	NUM
ajbmeb-1194	315	7	,	,	PUNCT
ajbmeb-1194	315	8	50–77	50–77	NOUN
ajbmeb-1194	315	9	.	.	PUNCT
ajbmeb-1194	316	1	28	28	NUM
ajbmeb-1194	316	2	.	.	X
ajbmeb-1194	317	1	meek	meek	PROPN
ajbmeb-1194	317	2	,	,	PUNCT
ajbmeb-1194	317	3	g.	g.	PROPN
ajbmeb-1194	317	4	,	,	PUNCT
ajbmeb-1194	317	5	robert	robert	PROPN
ajbmeb-1194	317	6	,	,	PUNCT
ajbmeb-1194	317	7	c.	c.	PROPN
ajbmeb-1194	317	8	,	,	PUNCT
ajbmeb-1194	317	9	&	&	CCONJ
ajbmeb-1194	317	10	gray	gray	PROPN
ajbmeb-1194	317	11	,	,	PUNCT
ajbmeb-1194	317	12	s.	s.	PROPN
ajbmeb-1194	317	13	(	(	PUNCT
ajbmeb-1194	317	14	1995	1995	NUM
ajbmeb-1194	317	15	)	)	PUNCT
ajbmeb-1194	317	16	.	.	PUNCT
ajbmeb-1194	318	1	factors	factor	NOUN
ajbmeb-1194	318	2	influencing	influence	VERB
ajbmeb-1194	318	3	voluntary	voluntary	ADJ
ajbmeb-1194	318	4	annual	annual	ADJ
ajbmeb-1194	318	5	report	report	NOUN
ajbmeb-1194	318	6	disclosures	disclosure	NOUN
ajbmeb-1194	318	7	by	by	ADP
ajbmeb-1194	318	8	us	we	PRON
ajbmeb-1194	318	9	,	,	PUNCT
ajbmeb-1194	318	10	uk	uk	PROPN
ajbmeb-1194	318	11	and	and	CCONJ
ajbmeb-1194	318	12	continental	continental	PROPN
ajbmeb-1194	318	13	european	european	PROPN
ajbmeb-1194	318	14	multi	multi	PROPN
ajbmeb-1194	318	15	national	national	PROPN
ajbmeb-1194	318	16	corporations	corporation	NOUN
ajbmeb-1194	318	17	.	.	PUNCT
ajbmeb-1194	319	1	journal	journal	PROPN
ajbmeb-1194	319	2	of	of	ADP
ajbmeb-1194	319	3	international	international	ADJ
ajbmeb-1194	319	4	business	business	NOUN
ajbmeb-1194	319	5	studies	study	NOUN
ajbmeb-1194	319	6	,	,	PUNCT
ajbmeb-1194	319	7	26(3	26(3	NUM
ajbmeb-1194	319	8	)	)	PUNCT
ajbmeb-1194	319	9	,	,	PUNCT
ajbmeb-1194	319	10	555	555	NUM
ajbmeb-1194	319	11	-	-	SYM
ajbmeb-1194	319	12	572	572	NUM
ajbmeb-1194	319	13	.	.	NOUN
ajbmeb-1194	319	14	29	29	NUM
ajbmeb-1194	319	15	.	.	PUNCT
ajbmeb-1194	320	1	mukhtar	mukhtar	PROPN
ajbmeb-1194	320	2	,	,	PUNCT
ajbmeb-1194	320	3	j.	j.	PROPN
ajbmeb-1194	320	4	,	,	PUNCT
ajbmeb-1194	320	5	kantudu	kantudu	PROPN
ajbmeb-1194	320	6	,	,	PUNCT
ajbmeb-1194	320	7	a.	a.	PROPN
ajbmeb-1194	320	8	,	,	PUNCT
ajbmeb-1194	320	9	&	&	CCONJ
ajbmeb-1194	320	10	samaila	samaila	PROPN
ajbmeb-1194	320	11	,	,	PUNCT
ajbmeb-1194	320	12	i.	i.	PROPN
ajbmeb-1194	320	13	(	(	PUNCT
ajbmeb-1194	320	14	2016	2016	NUM
ajbmeb-1194	320	15	)	)	PUNCT
ajbmeb-1194	320	16	.	.	PUNCT
ajbmeb-1194	321	1	corporate	corporate	ADJ
ajbmeb-1194	321	2	social	social	ADJ
ajbmeb-1194	321	3	responsibility	responsibility	NOUN
ajbmeb-1194	321	4	disclosure	disclosure	NOUN
ajbmeb-1194	321	5	and	and	CCONJ
ajbmeb-1194	321	6	value	value	NOUN
ajbmeb-1194	321	7	of	of	ADP
ajbmeb-1194	321	8	conglomerate	conglomerate	NOUN
ajbmeb-1194	321	9	firms	firm	NOUN
ajbmeb-1194	321	10	in	in	ADP
ajbmeb-1194	321	11	nigeria	nigeria	PROPN
ajbmeb-1194	321	12	.	.	PUNCT
ajbmeb-1194	322	1	ican	ican	PROPN
ajbmeb-1194	322	2	academic	academic	ADJ
ajbmeb-1194	322	3	conference	conference	NOUN
ajbmeb-1194	322	4	proceedings	proceeding	NOUN
ajbmeb-1194	322	5	,	,	PUNCT
ajbmeb-1194	322	6	(	(	PUNCT
ajbmeb-1194	322	7	pp	pp	ADV
ajbmeb-1194	322	8	.	.	PUNCT
ajbmeb-1194	323	1	877	877	NUM
ajbmeb-1194	323	2	892	892	NUM
ajbmeb-1194	323	3	)	)	PUNCT
ajbmeb-1194	323	4	.	.	PUNCT
ajbmeb-1194	324	1	lagos	lago	NOUN
ajbmeb-1194	324	2	.	.	PUNCT
ajbmeb-1194	325	1	30	30	NUM
ajbmeb-1194	325	2	.	.	PUNCT
ajbmeb-1194	326	1	nekhili	nekhili	PROPN
ajbmeb-1194	326	2	,	,	PUNCT
ajbmeb-1194	326	3	m.	m.	NOUN
ajbmeb-1194	326	4	,	,	PUNCT
ajbmeb-1194	326	5	boubaker	boubaker	PROPN
ajbmeb-1194	326	6	,	,	PUNCT
ajbmeb-1194	326	7	s.	s.	PROPN
ajbmeb-1194	326	8	,	,	PUNCT
ajbmeb-1194	326	9	&	&	CCONJ
ajbmeb-1194	326	10	lakhal	lakhal	PROPN
ajbmeb-1194	326	11	,	,	PUNCT
ajbmeb-1194	326	12	f.	f.	PROPN
ajbmeb-1194	326	13	(	(	PUNCT
ajbmeb-1194	326	14	2012	2012	NUM
ajbmeb-1194	326	15	)	)	PUNCT
ajbmeb-1194	326	16	.	.	PUNCT
ajbmeb-1194	327	1	ownership	ownership	NOUN
ajbmeb-1194	327	2	structure	structure	NOUN
ajbmeb-1194	327	3	,	,	PUNCT
ajbmeb-1194	327	4	voluntary	voluntary	ADJ
ajbmeb-1194	327	5	randd	randd	NOUN
ajbmeb-1194	327	6	disclosure	disclosure	NOUN
ajbmeb-1194	327	7	and	and	CCONJ
ajbmeb-1194	327	8	market	market	NOUN
ajbmeb-1194	327	9	value	value	NOUN
ajbmeb-1194	327	10	of	of	ADP
ajbmeb-1194	327	11	firms	firm	NOUN
ajbmeb-1194	327	12	:	:	PUNCT
ajbmeb-1194	327	13	the	the	DET
ajbmeb-1194	327	14	french	french	ADJ
ajbmeb-1194	327	15	case	case	NOUN
ajbmeb-1194	327	16	.	.	PUNCT
ajbmeb-1194	328	1	international	international	ADJ
ajbmeb-1194	328	2	journal	journal	PROPN
ajbmeb-1194	328	3	of	of	ADP
ajbmeb-1194	328	4	business	business	NOUN
ajbmeb-1194	328	5	,	,	PUNCT
ajbmeb-1194	328	6	17(2	17(2	NUM
ajbmeb-1194	328	7	)	)	PUNCT
ajbmeb-1194	328	8	,	,	PUNCT
ajbmeb-1194	328	9	,	,	PUNCT
ajbmeb-1194	328	10	126	126	NUM
ajbmeb-1194	328	11	-	-	SYM
ajbmeb-1194	328	12	140	140	NUM
ajbmeb-1194	328	13	.	.	PUNCT
ajbmeb-1194	329	1	31	31	NUM
ajbmeb-1194	329	2	.	.	PUNCT
ajbmeb-1194	330	1	oba	oba	PROPN
ajbmeb-1194	330	2	,	,	PUNCT
ajbmeb-1194	330	3	v.	v.	PROPN
ajbmeb-1194	330	4	(	(	PUNCT
ajbmeb-1194	330	5	2009	2009	NUM
ajbmeb-1194	330	6	)	)	PUNCT
ajbmeb-1194	330	7	.	.	PUNCT
ajbmeb-1194	331	1	impact	impact	NOUN
ajbmeb-1194	331	2	of	of	ADP
ajbmeb-1194	331	3	corporate	corporate	ADJ
ajbmeb-1194	331	4	social	social	ADJ
ajbmeb-1194	331	5	responsibility	responsibility	NOUN
ajbmeb-1194	331	6	on	on	ADP
ajbmeb-1194	331	7	market	market	NOUN
ajbmeb-1194	331	8	value	value	NOUN
ajbmeb-1194	331	9	of	of	ADP
ajbmeb-1194	331	10	quoted	quote	VERB
ajbmeb-1194	331	11	32	32	NUM
ajbmeb-1194	331	12	.	.	PUNCT
ajbmeb-1194	332	1	owusuansah	owusuansah	PROPN
ajbmeb-1194	332	2	,	,	PUNCT
ajbmeb-1194	332	3	s.	s.	PROPN
ajbmeb-1194	332	4	(	(	PUNCT
ajbmeb-1194	332	5	1998	1998	NUM
ajbmeb-1194	332	6	)	)	PUNCT
ajbmeb-1194	332	7	.	.	PUNCT
ajbmeb-1194	333	1	the	the	DET
ajbmeb-1194	333	2	impact	impact	NOUN
ajbmeb-1194	333	3	of	of	ADP
ajbmeb-1194	333	4	corporate	corporate	ADJ
ajbmeb-1194	333	5	attributes	attribute	NOUN
ajbmeb-1194	333	6	on	on	ADP
ajbmeb-1194	333	7	the	the	DET
ajbmeb-1194	333	8	extent	extent	NOUN
ajbmeb-1194	333	9	of	of	ADP
ajbmeb-1194	333	10	mandatory	mandatory	ADJ
ajbmeb-1194	333	11	disclosure	disclosure	NOUN
ajbmeb-1194	333	12	and	and	CCONJ
ajbmeb-1194	333	13	reporting	report	VERB
ajbmeb-1194	333	14	by	by	ADP
ajbmeb-1194	333	15	listed	list	VERB
ajbmeb-1194	333	16	companies	company	NOUN
ajbmeb-1194	333	17	in	in	ADP
ajbmeb-1194	333	18	zimbabwe	zimbabwe	PROPN
ajbmeb-1194	333	19	.	.	PUNCT
ajbmeb-1194	334	1	the	the	DET
ajbmeb-1194	334	2	international	international	ADJ
ajbmeb-1194	334	3	journal	journal	NOUN
ajbmeb-1194	334	4	of	of	ADP
ajbmeb-1194	334	5	accounting	accounting	NOUN
ajbmeb-1194	334	6	,	,	PUNCT
ajbmeb-1194	334	7	33(5	33(5	NUM
ajbmeb-1194	334	8	)	)	PUNCT
ajbmeb-1194	334	9	,	,	PUNCT
ajbmeb-1194	334	10	,	,	PUNCT
ajbmeb-1194	334	11	605–631	605–631	NUM
ajbmeb-1194	334	12	.	.	PUNCT
ajbmeb-1194	335	1	33	33	NUM
ajbmeb-1194	335	2	.	.	PUNCT
ajbmeb-1194	335	3	oyerogba	oyerogba	PROPN
ajbmeb-1194	335	4	,	,	PUNCT
ajbmeb-1194	335	5	e.	e.	PROPN
ajbmeb-1194	335	6	o.	o.	PROPN
ajbmeb-1194	335	7	(	(	PUNCT
ajbmeb-1194	335	8	2014	2014	NUM
ajbmeb-1194	335	9	)	)	PUNCT
ajbmeb-1194	335	10	.	.	PUNCT
ajbmeb-1194	336	1	the	the	DET
ajbmeb-1194	336	2	use	use	NOUN
ajbmeb-1194	336	3	of	of	ADP
ajbmeb-1194	336	4	voluntary	voluntary	ADJ
ajbmeb-1194	336	5	disclosure	disclosure	NOUN
ajbmeb-1194	336	6	in	in	ADP
ajbmeb-1194	336	7	determiniing	determinie	VERB
ajbmeb-1194	336	8	the	the	DET
ajbmeb-1194	336	9	quality	quality	NOUN
ajbmeb-1194	336	10	of	of	ADP
ajbmeb-1194	336	11	financial	financial	ADJ
ajbmeb-1194	336	12	statements	statement	NOUN
ajbmeb-1194	336	13	:	:	PUNCT
ajbmeb-1194	336	14	evidence	evidence	NOUN
ajbmeb-1194	336	15	from	from	ADP
ajbmeb-1194	336	16	the	the	DET
ajbmeb-1194	336	17	nigerian	nigerian	ADJ
ajbmeb-1194	336	18	listed	list	VERB
ajbmeb-1194	336	19	companies	company	NOUN
ajbmeb-1194	336	20	.	.	PUNCT
ajbmeb-1194	337	1	serbian	serbian	ADJ
ajbmeb-1194	337	2	journal	journal	PROPN
ajbmeb-1194	337	3	of	of	ADP
ajbmeb-1194	337	4	management	management	NOUN
ajbmeb-1194	337	5	,	,	PUNCT
ajbmeb-1194	337	6	9(2	9(2	NUM
ajbmeb-1194	337	7	)	)	PUNCT
ajbmeb-1194	337	8	,	,	PUNCT
ajbmeb-1194	337	9	263	263	NUM
ajbmeb-1194	337	10	-	-	SYM
ajbmeb-1194	337	11	280	280	NUM
ajbmeb-1194	337	12	.	.	PUNCT
ajbmeb-1194	338	1	34	34	NUM
ajbmeb-1194	338	2	.	.	PUNCT
ajbmeb-1194	338	3	umoren	umoren	PROPN
ajbmeb-1194	338	4	,	,	PUNCT
ajbmeb-1194	338	5	o.	o.	PROPN
ajbmeb-1194	338	6	(	(	PUNCT
ajbmeb-1194	338	7	2009	2009	NUM
ajbmeb-1194	338	8	)	)	PUNCT
ajbmeb-1194	338	9	.	.	PUNCT
ajbmeb-1194	339	1	accounting	accounting	NOUN
ajbmeb-1194	339	2	disclosures	disclosure	NOUN
ajbmeb-1194	339	3	and	and	CCONJ
ajbmeb-1194	339	4	corporate	corporate	ADJ
ajbmeb-1194	339	5	charactristics	charactristic	NOUN
ajbmeb-1194	339	6	:	:	PUNCT
ajbmeb-1194	339	7	evidence	evidence	NOUN
ajbmeb-1194	339	8	from	from	ADP
ajbmeb-1194	339	9	62	62	NUM
ajbmeb-1194	339	10	non	non	ADJ
ajbmeb-1194	339	11	-	-	ADJ
ajbmeb-1194	339	12	financial	financial	ADJ
ajbmeb-1194	339	13	listed	list	VERB
ajbmeb-1194	339	14	firms	firm	NOUN
ajbmeb-1194	339	15	in	in	ADP
ajbmeb-1194	339	16	nigerian	nigerian	ADJ
ajbmeb-1194	339	17	stock	stock	NOUN
ajbmeb-1194	339	18	exchange	exchange	NOUN
ajbmeb-1194	339	19	.	.	PUNCT
ajbmeb-1194	340	1	(	(	PUNCT
ajbmeb-1194	340	2	thesis	thesis	NOUN
ajbmeb-1194	340	3	paper	paper	NOUN
ajbmeb-1194	340	4	)	)	PUNCT
ajbmeb-1194	340	5	.	.	PUNCT
ajbmeb-1194	341	1	covenant	covenant	PROPN
ajbmeb-1194	341	2	university	university	PROPN
ajbmeb-1194	341	3	,	,	PUNCT
ajbmeb-1194	341	4	ota	ota	PROPN
ajbmeb-1194	341	5	,	,	PUNCT
ajbmeb-1194	341	6	ogun	ogun	PROPN
ajbmeb-1194	341	7	state	state	PROPN
ajbmeb-1194	341	8	,	,	PUNCT
ajbmeb-1194	341	9	nigeria	nigeria	PROPN
ajbmeb-1194	341	10	.	.	PUNCT
ajbmeb-1194	342	1	35	35	NUM
ajbmeb-1194	342	2	.	.	X
ajbmeb-1194	343	1	verrecchia	verrecchia	PROPN
ajbmeb-1194	343	2	,	,	PUNCT
ajbmeb-1194	343	3	r.	r.	PROPN
ajbmeb-1194	343	4	(	(	PUNCT
ajbmeb-1194	343	5	1983	1983	NUM
ajbmeb-1194	343	6	)	)	PUNCT
ajbmeb-1194	343	7	.	.	PUNCT
ajbmeb-1194	344	1	discretionary	discretionary	ADJ
ajbmeb-1194	344	2	disclosure	disclosure	NOUN
ajbmeb-1194	344	3	.	.	PUNCT
ajbmeb-1194	345	1	journal	journal	NOUN
ajbmeb-1194	345	2	of	of	ADP
ajbmeb-1194	345	3	accounting	accounting	NOUN
ajbmeb-1194	345	4	and	and	CCONJ
ajbmeb-1194	345	5	economics	economic	NOUN
ajbmeb-1194	345	6	,	,	PUNCT
ajbmeb-1194	345	7	5	5	NUM
ajbmeb-1194	345	8	,	,	PUNCT
ajbmeb-1194	345	9	365380	365380	NUM
ajbmeb-1194	345	10	.	.	PUNCT
ajbmeb-1194	346	1	36	36	NUM
ajbmeb-1194	346	2	.	.	PUNCT
ajbmeb-1194	346	3	watts	watts	PROPN
ajbmeb-1194	346	4	,	,	PUNCT
ajbmeb-1194	346	5	r.	r.	PROPN
ajbmeb-1194	346	6	,	,	PUNCT
ajbmeb-1194	346	7	&	&	CCONJ
ajbmeb-1194	346	8	zimmerman	zimmerman	PROPN
ajbmeb-1194	346	9	,	,	PUNCT
ajbmeb-1194	346	10	j.	j.	PROPN
ajbmeb-1194	346	11	(	(	PUNCT
ajbmeb-1194	346	12	1979	1979	NUM
ajbmeb-1194	346	13	)	)	PUNCT
ajbmeb-1194	346	14	.	.	PUNCT
ajbmeb-1194	347	1	the	the	DET
ajbmeb-1194	347	2	demand	demand	NOUN
ajbmeb-1194	347	3	for	for	ADP
ajbmeb-1194	347	4	and	and	CCONJ
ajbmeb-1194	347	5	supply	supply	NOUN
ajbmeb-1194	347	6	of	of	ADP
ajbmeb-1194	347	7	accounting	accounting	NOUN
ajbmeb-1194	347	8	theories	theory	NOUN
ajbmeb-1194	347	9	:	:	PUNCT
ajbmeb-1194	347	10	the	the	DET
ajbmeb-1194	347	11	market	market	NOUN
ajbmeb-1194	347	12	for	for	ADP
ajbmeb-1194	347	13	excuses	excuse	NOUN
ajbmeb-1194	347	14	.	.	PUNCT
ajbmeb-1194	348	1	the	the	DET
ajbmeb-1194	348	2	accounting	accounting	NOUN
ajbmeb-1194	348	3	review	review	NOUN
ajbmeb-1194	348	4	,	,	PUNCT
ajbmeb-1194	348	5	54	54	NUM
ajbmeb-1194	348	6	(	(	PUNCT
ajbmeb-1194	348	7	2	2	NUM
ajbmeb-1194	348	8	)	)	PUNCT
ajbmeb-1194	348	9	,	,	PUNCT
ajbmeb-1194	348	10	273	273	NUM
ajbmeb-1194	348	11	-	-	SYM
ajbmeb-1194	348	12	306	306	NUM
ajbmeb-1194	348	13	.	.	PUNCT
ajbmeb-1194	349	1	37	37	NUM
ajbmeb-1194	349	2	.	.	PUNCT
ajbmeb-1194	350	1	wikipedia	wikipedia	PROPN
ajbmeb-1194	350	2	.	.	PUNCT
ajbmeb-1194	351	1	(	(	PUNCT
ajbmeb-1194	351	2	2017	2017	NUM
ajbmeb-1194	351	3	)	)	PUNCT
ajbmeb-1194	351	4	.	.	PUNCT
ajbmeb-1194	352	1	conglomerate	conglomerate	NOUN
ajbmeb-1194	352	2	.	.	PUNCT
ajbmeb-1194	353	1	retrieved	retrieve	VERB
ajbmeb-1194	353	2	from	from	ADP
ajbmeb-1194	353	3	wikipedia	wikipedia	PROPN
ajbmeb-1194	353	4	,	,	PUNCT
ajbmeb-1194	353	5	the	the	DET
ajbmeb-1194	353	6	free	free	ADJ
ajbmeb-1194	353	7	encyclopedia	encyclopedia	NOUN
ajbmeb-1194	353	8	:	:	PUNCT
ajbmeb-1194	353	9	https://en.wikipedia.org/wiki/conglomerate_(company	https://en.wikipedia.org/wiki/conglomerate_(company	PROPN
ajbmeb-1194	353	10	)	)	PUNCT
ajbmeb-1194	354	1	38	38	NUM
ajbmeb-1194	354	2	.	.	PUNCT
ajbmeb-1194	355	1	worldbank	worldbank	ADJ
ajbmeb-1194	355	2	.	.	PUNCT
ajbmeb-1194	356	1	(	(	PUNCT
ajbmeb-1194	356	2	2004	2004	NUM
ajbmeb-1194	356	3	)	)	PUNCT
ajbmeb-1194	356	4	.	.	PUNCT
ajbmeb-1194	357	1	report	report	NOUN
ajbmeb-1194	357	2	on	on	ADP
ajbmeb-1194	357	3	the	the	DET
ajbmeb-1194	357	4	observance	observance	NOUN
ajbmeb-1194	357	5	of	of	ADP
ajbmeb-1194	357	6	standards	standard	NOUN
ajbmeb-1194	357	7	and	and	CCONJ
ajbmeb-1194	357	8	codes	code	NOUN
ajbmeb-1194	357	9	(	(	PUNCT
ajbmeb-1194	357	10	rosc	rosc	ADJ
ajbmeb-1194	357	11	)	)	PUNCT
ajbmeb-1194	357	12	in	in	ADP
ajbmeb-1194	357	13	nigeria	nigeria	PROPN
ajbmeb-1194	357	14	,	,	PUNCT
ajbmeb-1194	357	15	accounting	accounting	NOUN
ajbmeb-1194	357	16	and	and	CCONJ
ajbmeb-1194	357	17	auditing	auditing	NOUN
ajbmeb-1194	357	18	.	.	PUNCT
ajbmeb-1194	358	1	retrieved	retrieve	VERB
ajbmeb-1194	358	2	december	december	PROPN
ajbmeb-1194	358	3	10	10	NUM
ajbmeb-1194	358	4	,	,	PUNCT
ajbmeb-1194	358	5	2016	2016	NUM
ajbmeb-1194	358	6	,	,	PUNCT
ajbmeb-1194	358	7	from	from	ADP
ajbmeb-1194	358	8	http://www.worldbank.org/ifa/rosc_aa_nga.pdf	http://www.worldbank.org/ifa/rosc_aa_nga.pdf	PROPN
ajbmeb-1194	358	9	.	.	PUNCT