id	sid	tid	token	lemma	pos
ajebi-1020	1	1	p	p	PROPN
ajebi-1020	1	2	ag	ag	PROPN
ajebi-1020	1	3	e	e	PROPN
ajebi-1020	1	4	1	1	NUM
ajebi-1020	1	5	american	american	PROPN
ajebi-1020	1	6	journal	journal	PROPN
ajebi-1020	1	7	of	of	ADP
ajebi-1020	1	8	economics	economic	NOUN
ajebi-1020	1	9	and	and	CCONJ
ajebi-1020	1	10	business	business	NOUN
ajebi-1020	1	11	innovation	innovation	NOUN
ajebi-1020	1	12	(	(	PUNCT
ajebi-1020	1	13	ajebi	ajebi	NOUN
ajebi-1020	1	14	)	)	PUNCT
ajebi-1020	1	15	volume	volume	NOUN
ajebi-1020	1	16	2	2	NUM
ajebi-1020	1	17	issue	issue	NOUN
ajebi-1020	1	18	2	2	NUM
ajebi-1020	1	19	,	,	PUNCT
ajebi-1020	1	20	year	year	NOUN
ajebi-1020	1	21	2023	2023	NUM
ajebi-1020	1	22	issn	issn	X
ajebi-1020	1	23	:	:	PUNCT
ajebi-1020	1	24	2831	2831	NUM
ajebi-1020	1	25	-	-	SYM
ajebi-1020	1	26	5588	5588	NUM
ajebi-1020	1	27	(	(	PUNCT
ajebi-1020	1	28	online	online	ADJ
ajebi-1020	1	29	)	)	PUNCT
ajebi-1020	1	30	,	,	PUNCT
ajebi-1020	1	31	2832	2832	NUM
ajebi-1020	1	32	-	-	SYM
ajebi-1020	1	33	4862	4862	NUM
ajebi-1020	1	34	(	(	PUNCT
ajebi-1020	1	35	print	print	NOUN
ajebi-1020	1	36	)	)	PUNCT
ajebi-1020	1	37	doi	doi	NOUN
ajebi-1020	1	38	:	:	PUNCT
ajebi-1020	1	39	https://doi.org/10.54536/ajebi.v2i2.1020	https://doi.org/10.54536/ajebi.v2i2.1020	NOUN
ajebi-1020	1	40	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-1020	1	41	qualitative	qualitative	ADJ
ajebi-1020	1	42	characteristics	characteristic	NOUN
ajebi-1020	1	43	of	of	ADP
ajebi-1020	1	44	accounting	accounting	NOUN
ajebi-1020	1	45	information	information	NOUN
ajebi-1020	1	46	(	(	PUNCT
ajebi-1020	1	47	declared	declare	VERB
ajebi-1020	1	48	with	with	ADP
ajebi-1020	1	49	ifrs	ifrs	NOUN
ajebi-1020	1	50	standards	standard	NOUN
ajebi-1020	1	51	)	)	PUNCT
ajebi-1020	1	52	and	and	CCONJ
ajebi-1020	1	53	financial	financial	ADJ
ajebi-1020	1	54	performance	performance	NOUN
ajebi-1020	1	55	:	:	PUNCT
ajebi-1020	1	56	statistical	statistical	ADJ
ajebi-1020	1	57	study	study	NOUN
ajebi-1020	1	58	and	and	CCONJ
ajebi-1020	1	59	correlation	correlation	NOUN
ajebi-1020	1	60	test	test	NOUN
ajebi-1020	1	61	khaddouj	khaddouj	NOUN
ajebi-1020	1	62	karim1	karim1	PROPN
ajebi-1020	1	63	,	,	PUNCT
ajebi-1020	1	64	mohammed	mohammed	PROPN
ajebi-1020	1	65	ait	ait	PROPN
ajebi-1020	1	66	bahabbaz1	bahabbaz1	PROPN
ajebi-1020	1	67	*	*	PUNCT
ajebi-1020	1	68	abstract	abstract	ADJ
ajebi-1020	1	69	in	in	ADP
ajebi-1020	1	70	an	an	DET
ajebi-1020	1	71	international	international	ADJ
ajebi-1020	1	72	context	context	NOUN
ajebi-1020	1	73	characterized	characterize	VERB
ajebi-1020	1	74	by	by	ADP
ajebi-1020	1	75	the	the	DET
ajebi-1020	1	76	dismantling	dismantling	NOUN
ajebi-1020	1	77	of	of	ADP
ajebi-1020	1	78	economic	economic	ADJ
ajebi-1020	1	79	barriers	barrier	NOUN
ajebi-1020	1	80	,	,	PUNCT
ajebi-1020	1	81	the	the	DET
ajebi-1020	1	82	globalization	globalization	NOUN
ajebi-1020	1	83	of	of	ADP
ajebi-1020	1	84	monetary	monetary	ADJ
ajebi-1020	1	85	operations	operation	NOUN
ajebi-1020	1	86	and	and	CCONJ
ajebi-1020	1	87	the	the	DET
ajebi-1020	1	88	fluidity	fluidity	NOUN
ajebi-1020	1	89	of	of	ADP
ajebi-1020	1	90	financial	financial	ADJ
ajebi-1020	1	91	movements	movement	NOUN
ajebi-1020	1	92	,	,	PUNCT
ajebi-1020	1	93	the	the	DET
ajebi-1020	1	94	application	application	NOUN
ajebi-1020	1	95	of	of	ADP
ajebi-1020	1	96	ifrs	ifrs	NOUN
ajebi-1020	1	97	standards	standard	NOUN
ajebi-1020	1	98	is	be	AUX
ajebi-1020	1	99	no	no	ADV
ajebi-1020	1	100	longer	long	ADV
ajebi-1020	1	101	a	a	DET
ajebi-1020	1	102	luxury	luxury	NOUN
ajebi-1020	1	103	,	,	PUNCT
ajebi-1020	1	104	but	but	CCONJ
ajebi-1020	1	105	rather	rather	ADV
ajebi-1020	1	106	an	an	DET
ajebi-1020	1	107	increasingly	increasingly	ADV
ajebi-1020	1	108	persistent	persistent	ADJ
ajebi-1020	1	109	necessity	necessity	NOUN
ajebi-1020	1	110	for	for	ADP
ajebi-1020	1	111	moroccan	moroccan	ADJ
ajebi-1020	1	112	and	and	CCONJ
ajebi-1020	1	113	international	international	ADJ
ajebi-1020	1	114	companies	company	NOUN
ajebi-1020	1	115	.	.	PUNCT
ajebi-1020	2	1	in	in	ADP
ajebi-1020	2	2	this	this	DET
ajebi-1020	2	3	context	context	NOUN
ajebi-1020	2	4	,	,	PUNCT
ajebi-1020	2	5	and	and	CCONJ
ajebi-1020	2	6	using	use	VERB
ajebi-1020	2	7	a	a	DET
ajebi-1020	2	8	statistical	statistical	ADJ
ajebi-1020	2	9	analysis	analysis	NOUN
ajebi-1020	2	10	on	on	ADP
ajebi-1020	2	11	spss	spss	PROPN
ajebi-1020	2	12	,	,	PUNCT
ajebi-1020	2	13	this	this	DET
ajebi-1020	2	14	research	research	NOUN
ajebi-1020	2	15	aims	aim	VERB
ajebi-1020	2	16	to	to	PART
ajebi-1020	2	17	assess	assess	VERB
ajebi-1020	2	18	the	the	DET
ajebi-1020	2	19	correlation	correlation	NOUN
ajebi-1020	2	20	between	between	ADP
ajebi-1020	2	21	the	the	DET
ajebi-1020	2	22	quality	quality	NOUN
ajebi-1020	2	23	of	of	ADP
ajebi-1020	2	24	accounting	accounting	NOUN
ajebi-1020	2	25	information	information	NOUN
ajebi-1020	2	26	(	(	PUNCT
ajebi-1020	2	27	declared	declare	VERB
ajebi-1020	2	28	in	in	ADP
ajebi-1020	2	29	accordance	accordance	NOUN
ajebi-1020	2	30	with	with	ADP
ajebi-1020	2	31	ifrs	ifrs	PROPN
ajebi-1020	2	32	standards	standard	NOUN
ajebi-1020	2	33	)	)	PUNCT
ajebi-1020	2	34	and	and	CCONJ
ajebi-1020	2	35	the	the	DET
ajebi-1020	2	36	financial	financial	ADJ
ajebi-1020	2	37	performance	performance	NOUN
ajebi-1020	2	38	(	(	PUNCT
ajebi-1020	2	39	in	in	ADP
ajebi-1020	2	40	short	short	ADJ
ajebi-1020	2	41	term	term	NOUN
ajebi-1020	2	42	and	and	CCONJ
ajebi-1020	2	43	in	in	ADP
ajebi-1020	2	44	medium	medium	ADJ
ajebi-1020	2	45	and	and	CCONJ
ajebi-1020	2	46	long	long	ADJ
ajebi-1020	2	47	term	term	NOUN
ajebi-1020	2	48	)	)	PUNCT
ajebi-1020	2	49	of	of	ADP
ajebi-1020	2	50	moroccan	moroccan	ADJ
ajebi-1020	2	51	companies	company	NOUN
ajebi-1020	2	52	.	.	PUNCT
ajebi-1020	3	1	this	this	DET
ajebi-1020	3	2	quantitative	quantitative	ADJ
ajebi-1020	3	3	research	research	NOUN
ajebi-1020	3	4	which	which	PRON
ajebi-1020	3	5	uses	use	VERB
ajebi-1020	3	6	a	a	DET
ajebi-1020	3	7	likert	likert	ADJ
ajebi-1020	3	8	-	-	ADJ
ajebi-1020	3	9	type	type	NOUN
ajebi-1020	3	10	questionnaire	questionnaire	NOUN
ajebi-1020	3	11	scored	score	VERB
ajebi-1020	3	12	from	from	ADP
ajebi-1020	3	13	1	1	NUM
ajebi-1020	3	14	to	to	ADP
ajebi-1020	3	15	5	5	NUM
ajebi-1020	3	16	,	,	PUNCT
ajebi-1020	3	17	and	and	CCONJ
ajebi-1020	3	18	through	through	ADP
ajebi-1020	3	19	the	the	DET
ajebi-1020	3	20	responses	response	NOUN
ajebi-1020	3	21	collected	collect	VERB
ajebi-1020	3	22	from	from	ADP
ajebi-1020	3	23	a	a	DET
ajebi-1020	3	24	sample	sample	NOUN
ajebi-1020	3	25	of	of	ADP
ajebi-1020	3	26	314	314	NUM
ajebi-1020	3	27	individuals	individual	NOUN
ajebi-1020	3	28	(	(	PUNCT
ajebi-1020	3	29	composed	compose	VERB
ajebi-1020	3	30	of	of	ADP
ajebi-1020	3	31	accountants	accountant	NOUN
ajebi-1020	3	32	,	,	PUNCT
ajebi-1020	3	33	chartered	chartered	ADJ
ajebi-1020	3	34	accountants	accountant	NOUN
ajebi-1020	3	35	,	,	PUNCT
ajebi-1020	3	36	professors	professor	NOUN
ajebi-1020	3	37	,	,	PUNCT
ajebi-1020	3	38	trainers	trainer	NOUN
ajebi-1020	3	39	,	,	PUNCT
ajebi-1020	3	40	doctors	doctor	NOUN
ajebi-1020	3	41	and	and	CCONJ
ajebi-1020	3	42	doctoral	doctoral	ADJ
ajebi-1020	3	43	students	student	NOUN
ajebi-1020	3	44	)	)	PUNCT
ajebi-1020	3	45	,	,	PUNCT
ajebi-1020	3	46	target	target	VERB
ajebi-1020	3	47	to	to	PART
ajebi-1020	3	48	demonstrate	demonstrate	VERB
ajebi-1020	3	49	and	and	CCONJ
ajebi-1020	3	50	verify	verify	VERB
ajebi-1020	3	51	,	,	PUNCT
ajebi-1020	3	52	statistically	statistically	ADV
ajebi-1020	3	53	,	,	PUNCT
ajebi-1020	3	54	the	the	DET
ajebi-1020	3	55	relationship	relationship	NOUN
ajebi-1020	3	56	of	of	ADP
ajebi-1020	3	57	correlation	correlation	NOUN
ajebi-1020	3	58	and	and	CCONJ
ajebi-1020	3	59	interdependence	interdependence	NOUN
ajebi-1020	3	60	that	that	PRON
ajebi-1020	3	61	connects	connect	VERB
ajebi-1020	3	62	between	between	ADP
ajebi-1020	3	63	«	«	PUNCT
ajebi-1020	3	64	the	the	DET
ajebi-1020	3	65	qualitative	qualitative	ADJ
ajebi-1020	3	66	characteristics	characteristic	NOUN
ajebi-1020	3	67	of	of	ADP
ajebi-1020	3	68	accounting	accounting	NOUN
ajebi-1020	3	69	information	information	NOUN
ajebi-1020	3	70	»	»	PUNCT
ajebi-1020	3	71	and	and	CCONJ
ajebi-1020	3	72	«	«	PUNCT
ajebi-1020	3	73	the	the	DET
ajebi-1020	3	74	financial	financial	ADJ
ajebi-1020	3	75	performance	performance	NOUN
ajebi-1020	3	76	»	»	NOUN
ajebi-1020	3	77	.	.	PUNCT
ajebi-1020	4	1	the	the	DET
ajebi-1020	4	2	results	result	NOUN
ajebi-1020	4	3	confirmed	confirm	VERB
ajebi-1020	4	4	a	a	DET
ajebi-1020	4	5	negative	negative	ADJ
ajebi-1020	4	6	correlation	correlation	NOUN
ajebi-1020	4	7	«	«	PUNCT
ajebi-1020	4	8	in	in	ADP
ajebi-1020	4	9	the	the	DET
ajebi-1020	4	10	short	short	ADJ
ajebi-1020	4	11	term	term	NOUN
ajebi-1020	4	12	»	»	PUNCT
ajebi-1020	4	13	between	between	ADP
ajebi-1020	4	14	the	the	DET
ajebi-1020	4	15	aforementioned	aforementioned	ADJ
ajebi-1020	4	16	variables	variable	NOUN
ajebi-1020	4	17	and	and	CCONJ
ajebi-1020	4	18	a	a	DET
ajebi-1020	4	19	positive	positive	ADJ
ajebi-1020	4	20	correlation	correlation	NOUN
ajebi-1020	4	21	relationship	relationship	NOUN
ajebi-1020	4	22	between	between	ADP
ajebi-1020	4	23	the	the	DET
ajebi-1020	4	24	same	same	ADJ
ajebi-1020	4	25	variables	variable	NOUN
ajebi-1020	4	26	«	«	PUNCT
ajebi-1020	4	27	in	in	ADP
ajebi-1020	4	28	the	the	DET
ajebi-1020	4	29	medium	medium	ADJ
ajebi-1020	4	30	and	and	CCONJ
ajebi-1020	4	31	long	long	ADJ
ajebi-1020	4	32	term	term	NOUN
ajebi-1020	4	33	»	»	NOUN
ajebi-1020	4	34	.	.	PUNCT
ajebi-1020	5	1	in	in	ADP
ajebi-1020	5	2	the	the	DET
ajebi-1020	5	3	medium	medium	ADJ
ajebi-1020	5	4	and	and	CCONJ
ajebi-1020	5	5	long	long	ADJ
ajebi-1020	5	6	term	term	NOUN
ajebi-1020	5	7	,	,	PUNCT
ajebi-1020	5	8	the	the	DET
ajebi-1020	5	9	positive	positive	ADJ
ajebi-1020	5	10	correlation	correlation	NOUN
ajebi-1020	5	11	between	between	ADP
ajebi-1020	5	12	«	«	PUNCT
ajebi-1020	5	13	the	the	DET
ajebi-1020	5	14	qualitative	qualitative	ADJ
ajebi-1020	5	15	characteristics	characteristic	NOUN
ajebi-1020	5	16	of	of	ADP
ajebi-1020	5	17	the	the	DET
ajebi-1020	5	18	accounting	accounting	NOUN
ajebi-1020	5	19	information	information	NOUN
ajebi-1020	5	20	declared	declare	VERB
ajebi-1020	5	21	according	accord	VERB
ajebi-1020	5	22	to	to	ADP
ajebi-1020	5	23	ifrs	ifrs	NOUN
ajebi-1020	5	24	»	»	NOUN
ajebi-1020	5	25	and	and	CCONJ
ajebi-1020	5	26	«	«	PUNCT
ajebi-1020	5	27	the	the	DET
ajebi-1020	5	28	financial	financial	ADJ
ajebi-1020	5	29	performance	performance	NOUN
ajebi-1020	5	30	»	»	PUNCT
ajebi-1020	5	31	,	,	PUNCT
ajebi-1020	5	32	will	will	AUX
ajebi-1020	5	33	probably	probably	ADV
ajebi-1020	5	34	be	be	AUX
ajebi-1020	5	35	a	a	DET
ajebi-1020	5	36	factor	factor	NOUN
ajebi-1020	5	37	that	that	PRON
ajebi-1020	5	38	encourages	encourage	VERB
ajebi-1020	5	39	companies	company	NOUN
ajebi-1020	5	40	to	to	PART
ajebi-1020	5	41	practice	practice	VERB
ajebi-1020	5	42	international	international	ADJ
ajebi-1020	5	43	accounting	accounting	NOUN
ajebi-1020	5	44	standards	standard	NOUN
ajebi-1020	5	45	despite	despite	SCONJ
ajebi-1020	5	46	the	the	DET
ajebi-1020	5	47	costs	cost	NOUN
ajebi-1020	5	48	incurred	incur	VERB
ajebi-1020	5	49	to	to	PART
ajebi-1020	5	50	ensure	ensure	VERB
ajebi-1020	5	51	this	this	DET
ajebi-1020	5	52	passage	passage	NOUN
ajebi-1020	5	53	.	.	PUNCT
ajebi-1020	6	1	introduction	introduction	NOUN
ajebi-1020	6	2	the	the	DET
ajebi-1020	6	3	financial	financial	ADJ
ajebi-1020	6	4	scandals	scandal	NOUN
ajebi-1020	6	5	that	that	PRON
ajebi-1020	6	6	appear	appear	VERB
ajebi-1020	6	7	on	on	ADP
ajebi-1020	6	8	a	a	DET
ajebi-1020	6	9	global	global	ADJ
ajebi-1020	6	10	level	level	NOUN
ajebi-1020	6	11	(	(	PUNCT
ajebi-1020	6	12	money	money	NOUN
ajebi-1020	6	13	laundering	laundering	NOUN
ajebi-1020	6	14	,	,	PUNCT
ajebi-1020	6	15	tax	tax	NOUN
ajebi-1020	6	16	evasion	evasion	NOUN
ajebi-1020	6	17	,	,	PUNCT
ajebi-1020	6	18	corruption	corruption	NOUN
ajebi-1020	6	19	,	,	PUNCT
ajebi-1020	6	20	scams	scam	NOUN
ajebi-1020	6	21	,	,	PUNCT
ajebi-1020	6	22	etc	etc	X
ajebi-1020	6	23	.	.	X
ajebi-1020	6	24	)	)	PUNCT
ajebi-1020	7	1	raise	raise	VERB
ajebi-1020	7	2	several	several	ADJ
ajebi-1020	7	3	questions	question	NOUN
ajebi-1020	7	4	and	and	CCONJ
ajebi-1020	7	5	provoke	provoke	VERB
ajebi-1020	7	6	a	a	DET
ajebi-1020	7	7	more	more	ADV
ajebi-1020	7	8	sincere	sincere	ADJ
ajebi-1020	7	9	dialogue	dialogue	NOUN
ajebi-1020	7	10	on	on	ADP
ajebi-1020	7	11	the	the	DET
ajebi-1020	7	12	quality	quality	NOUN
ajebi-1020	7	13	of	of	ADP
ajebi-1020	7	14	accounting	accounting	NOUN
ajebi-1020	7	15	information	information	NOUN
ajebi-1020	7	16	and	and	CCONJ
ajebi-1020	7	17	financial	financial	ADJ
ajebi-1020	7	18	figures	figure	NOUN
ajebi-1020	7	19	declared	declare	VERB
ajebi-1020	7	20	by	by	ADP
ajebi-1020	7	21	companies	company	NOUN
ajebi-1020	7	22	.	.	PUNCT
ajebi-1020	8	1	this	this	DET
ajebi-1020	8	2	notion	notion	NOUN
ajebi-1020	8	3	of	of	ADP
ajebi-1020	8	4	the	the	DET
ajebi-1020	8	5	quality	quality	NOUN
ajebi-1020	8	6	of	of	ADP
ajebi-1020	8	7	accounting	accounting	NOUN
ajebi-1020	8	8	information	information	NOUN
ajebi-1020	8	9	has	have	AUX
ajebi-1020	8	10	never	never	ADV
ajebi-1020	8	11	been	be	AUX
ajebi-1020	8	12	unanimously	unanimously	ADV
ajebi-1020	8	13	accepted	accept	VERB
ajebi-1020	8	14	in	in	ADP
ajebi-1020	8	15	the	the	DET
ajebi-1020	8	16	scientific	scientific	ADJ
ajebi-1020	8	17	community	community	NOUN
ajebi-1020	8	18	.	.	PUNCT
ajebi-1020	9	1	many	many	ADJ
ajebi-1020	9	2	authors	author	NOUN
ajebi-1020	9	3	and	and	CCONJ
ajebi-1020	9	4	theoreticians	theoretician	NOUN
ajebi-1020	9	5	have	have	AUX
ajebi-1020	9	6	tried	try	VERB
ajebi-1020	9	7	to	to	PART
ajebi-1020	9	8	formulate	formulate	VERB
ajebi-1020	9	9	valid	valid	ADJ
ajebi-1020	9	10	definitions	definition	NOUN
ajebi-1020	9	11	and	and	CCONJ
ajebi-1020	9	12	quantitative	quantitative	ADJ
ajebi-1020	9	13	indicators	indicator	NOUN
ajebi-1020	9	14	of	of	ADP
ajebi-1020	9	15	measurement	measurement	NOUN
ajebi-1020	9	16	(	(	PUNCT
ajebi-1020	9	17	mono	mono	NOUN
ajebi-1020	9	18	-	-	PUNCT
ajebi-1020	9	19	criteria	criterion	NOUN
ajebi-1020	9	20	and	and	CCONJ
ajebi-1020	9	21	multidimensional	multidimensional	ADJ
ajebi-1020	9	22	)	)	PUNCT
ajebi-1020	9	23	in	in	ADP
ajebi-1020	9	24	order	order	NOUN
ajebi-1020	9	25	to	to	PART
ajebi-1020	9	26	assess	assess	VERB
ajebi-1020	9	27	the	the	DET
ajebi-1020	9	28	quality	quality	NOUN
ajebi-1020	9	29	of	of	ADP
ajebi-1020	9	30	accounting	accounting	NOUN
ajebi-1020	9	31	and	and	CCONJ
ajebi-1020	9	32	financial	financial	ADJ
ajebi-1020	9	33	informations	information	NOUN
ajebi-1020	9	34	.	.	PUNCT
ajebi-1020	10	1	otherwise	otherwise	ADV
ajebi-1020	10	2	,	,	PUNCT
ajebi-1020	10	3	local	local	ADJ
ajebi-1020	10	4	and	and	CCONJ
ajebi-1020	10	5	international	international	ADJ
ajebi-1020	10	6	standard	standard	ADJ
ajebi-1020	10	7	setters	setter	NOUN
ajebi-1020	10	8	have	have	AUX
ajebi-1020	10	9	tried	try	VERB
ajebi-1020	10	10	,	,	PUNCT
ajebi-1020	10	11	alternatively	alternatively	ADV
ajebi-1020	10	12	,	,	PUNCT
ajebi-1020	10	13	to	to	PART
ajebi-1020	10	14	classify	classify	VERB
ajebi-1020	10	15	the	the	DET
ajebi-1020	10	16	qualities	quality	NOUN
ajebi-1020	10	17	of	of	ADP
ajebi-1020	10	18	accounting	accounting	NOUN
ajebi-1020	10	19	information	information	NOUN
ajebi-1020	10	20	according	accord	VERB
ajebi-1020	10	21	to	to	ADP
ajebi-1020	10	22	qualitative	qualitative	ADJ
ajebi-1020	10	23	approaches	approach	NOUN
ajebi-1020	10	24	.	.	PUNCT
ajebi-1020	11	1	in	in	ADP
ajebi-1020	11	2	morocco	morocco	PROPN
ajebi-1020	11	3	,	,	PUNCT
ajebi-1020	11	4	as	as	ADV
ajebi-1020	11	5	well	well	ADV
ajebi-1020	11	6	as	as	ADP
ajebi-1020	11	7	france	france	PROPN
ajebi-1020	11	8	,	,	PUNCT
ajebi-1020	11	9	the	the	DET
ajebi-1020	11	10	both	both	DET
ajebi-1020	11	11	standard	standard	ADJ
ajebi-1020	11	12	setters	setter	NOUN
ajebi-1020	11	13	did	do	AUX
ajebi-1020	11	14	not	not	PART
ajebi-1020	11	15	identify	identify	VERB
ajebi-1020	11	16	all	all	DET
ajebi-1020	11	17	the	the	DET
ajebi-1020	11	18	qualities	quality	NOUN
ajebi-1020	11	19	of	of	ADP
ajebi-1020	11	20	accounting	accounting	NOUN
ajebi-1020	11	21	information	information	NOUN
ajebi-1020	11	22	,	,	PUNCT
ajebi-1020	11	23	and	and	CCONJ
ajebi-1020	11	24	they	they	PRON
ajebi-1020	11	25	only	only	ADV
ajebi-1020	11	26	mentioned	mention	VERB
ajebi-1020	11	27	some	some	DET
ajebi-1020	11	28	essential	essential	ADJ
ajebi-1020	11	29	qualities	quality	NOUN
ajebi-1020	11	30	(	(	PUNCT
ajebi-1020	11	31	relevance	relevance	NOUN
ajebi-1020	11	32	and	and	CCONJ
ajebi-1020	11	33	reliability	reliability	NOUN
ajebi-1020	11	34	)	)	PUNCT
ajebi-1020	11	35	.	.	PUNCT
ajebi-1020	12	1	on	on	ADP
ajebi-1020	12	2	the	the	DET
ajebi-1020	12	3	other	other	ADJ
ajebi-1020	12	4	hand	hand	NOUN
ajebi-1020	12	5	,	,	PUNCT
ajebi-1020	12	6	and	and	CCONJ
ajebi-1020	12	7	at	at	ADP
ajebi-1020	12	8	the	the	DET
ajebi-1020	12	9	international	international	ADJ
ajebi-1020	12	10	level	level	NOUN
ajebi-1020	12	11	,	,	PUNCT
ajebi-1020	12	12	the	the	DET
ajebi-1020	12	13	american	american	ADJ
ajebi-1020	12	14	standard	standard	PROPN
ajebi-1020	12	15	setter	setter	NOUN
ajebi-1020	12	16	,	,	PUNCT
ajebi-1020	12	17	financial	financial	ADJ
ajebi-1020	12	18	accounting	accounting	NOUN
ajebi-1020	12	19	standards	standards	PROPN
ajebi-1020	12	20	board	board	NOUN
ajebi-1020	12	21	(	(	PUNCT
ajebi-1020	12	22	fasb	fasb	PROPN
ajebi-1020	12	23	)	)	PUNCT
ajebi-1020	12	24	,	,	PUNCT
ajebi-1020	12	25	has	have	AUX
ajebi-1020	12	26	attempted	attempt	VERB
ajebi-1020	12	27	to	to	PART
ajebi-1020	12	28	identify	identify	VERB
ajebi-1020	12	29	,	,	PUNCT
ajebi-1020	12	30	in	in	ADP
ajebi-1020	12	31	a	a	DET
ajebi-1020	12	32	conceptual	conceptual	ADJ
ajebi-1020	12	33	framework	framework	NOUN
ajebi-1020	12	34	,	,	PUNCT
ajebi-1020	12	35	the	the	DET
ajebi-1020	12	36	exhaustiveness	exhaustiveness	NOUN
ajebi-1020	12	37	of	of	ADP
ajebi-1020	12	38	the	the	DET
ajebi-1020	12	39	qualitative	qualitative	ADJ
ajebi-1020	12	40	characteristics	characteristic	NOUN
ajebi-1020	12	41	of	of	ADP
ajebi-1020	12	42	accounting	accounting	NOUN
ajebi-1020	12	43	and	and	CCONJ
ajebi-1020	12	44	financial	financial	ADJ
ajebi-1020	12	45	information	information	NOUN
ajebi-1020	12	46	.	.	PUNCT
ajebi-1020	13	1	the	the	DET
ajebi-1020	13	2	fasb	fasb	NOUN
ajebi-1020	13	3	has	have	AUX
ajebi-1020	13	4	categorized	categorize	VERB
ajebi-1020	13	5	two	two	NUM
ajebi-1020	13	6	groups	group	NOUN
ajebi-1020	13	7	of	of	ADP
ajebi-1020	13	8	qualities	quality	NOUN
ajebi-1020	13	9	of	of	ADP
ajebi-1020	13	10	accounting	accounting	NOUN
ajebi-1020	13	11	information	information	NOUN
ajebi-1020	13	12	,	,	PUNCT
ajebi-1020	13	13	a	a	DET
ajebi-1020	13	14	first	first	ADJ
ajebi-1020	13	15	class	class	NOUN
ajebi-1020	13	16	which	which	PRON
ajebi-1020	13	17	includes	include	VERB
ajebi-1020	13	18	the	the	DET
ajebi-1020	13	19	fundamental	fundamental	ADJ
ajebi-1020	13	20	qualitative	qualitative	ADJ
ajebi-1020	13	21	characteristics	characteristic	NOUN
ajebi-1020	13	22	(	(	PUNCT
ajebi-1020	13	23	relevance	relevance	NOUN
ajebi-1020	13	24	and	and	CCONJ
ajebi-1020	13	25	faithful	faithful	ADJ
ajebi-1020	13	26	representation	representation	NOUN
ajebi-1020	13	27	)	)	PUNCT
ajebi-1020	13	28	and	and	CCONJ
ajebi-1020	13	29	a	a	DET
ajebi-1020	13	30	second	second	ADJ
ajebi-1020	13	31	set	set	NOUN
ajebi-1020	13	32	which	which	PRON
ajebi-1020	13	33	contains	contain	VERB
ajebi-1020	13	34	the	the	DET
ajebi-1020	13	35	enhancing	enhance	VERB
ajebi-1020	13	36	qualitative	qualitative	ADJ
ajebi-1020	13	37	characteristics	characteristic	NOUN
ajebi-1020	13	38	of	of	ADP
ajebi-1020	13	39	accounting	accounting	NOUN
ajebi-1020	13	40	information	information	NOUN
ajebi-1020	13	41	(	(	PUNCT
ajebi-1020	13	42	comparability	comparability	NOUN
ajebi-1020	13	43	,	,	PUNCT
ajebi-1020	13	44	verifiability	verifiability	NOUN
ajebi-1020	13	45	,	,	PUNCT
ajebi-1020	13	46	timeliness	timeliness	NOUN
ajebi-1020	13	47	and	and	CCONJ
ajebi-1020	13	48	intelligibility	intelligibility	NOUN
ajebi-1020	13	49	)	)	PUNCT
ajebi-1020	13	50	.	.	PUNCT
ajebi-1020	14	1	the	the	DET
ajebi-1020	14	2	qualities	quality	NOUN
ajebi-1020	14	3	of	of	ADP
ajebi-1020	14	4	accounting	accounting	NOUN
ajebi-1020	14	5	information	information	NOUN
ajebi-1020	14	6	(	(	PUNCT
ajebi-1020	14	7	declared	declare	VERB
ajebi-1020	14	8	according	accord	VERB
ajebi-1020	14	9	to	to	ADP
ajebi-1020	14	10	ifrs	ifrs	PROPN
ajebi-1020	14	11	standards	standard	NOUN
ajebi-1020	14	12	)	)	PUNCT
ajebi-1020	14	13	mentioned	mention	VERB
ajebi-1020	14	14	in	in	ADP
ajebi-1020	14	15	the	the	DET
ajebi-1020	14	16	aforementioned	aforementioned	ADJ
ajebi-1020	14	17	conceptual	conceptual	ADJ
ajebi-1020	14	18	framework	framework	NOUN
ajebi-1020	14	19	ensure	ensure	VERB
ajebi-1020	14	20	the	the	DET
ajebi-1020	14	21	reliability	reliability	NOUN
ajebi-1020	14	22	and	and	CCONJ
ajebi-1020	14	23	transparency	transparency	NOUN
ajebi-1020	14	24	of	of	ADP
ajebi-1020	14	25	information	information	NOUN
ajebi-1020	14	26	,	,	PUNCT
ajebi-1020	14	27	facilitate	facilitate	VERB
ajebi-1020	14	28	their	their	PRON
ajebi-1020	14	29	comparability	comparability	NOUN
ajebi-1020	14	30	,	,	PUNCT
ajebi-1020	14	31	help	help	VERB
ajebi-1020	14	32	stakeholders	stakeholder	NOUN
ajebi-1020	14	33	to	to	PART
ajebi-1020	14	34	better	well	ADV
ajebi-1020	14	35	understand	understand	VERB
ajebi-1020	14	36	financial	financial	ADJ
ajebi-1020	14	37	communication	communication	NOUN
ajebi-1020	14	38	,	,	PUNCT
ajebi-1020	14	39	motivate	motivate	VERB
ajebi-1020	14	40	shareholders	shareholder	NOUN
ajebi-1020	14	41	to	to	PART
ajebi-1020	14	42	invest	invest	VERB
ajebi-1020	14	43	and	and	CCONJ
ajebi-1020	14	44	banks	bank	NOUN
ajebi-1020	14	45	to	to	PART
ajebi-1020	14	46	finance	finance	NOUN
ajebi-1020	14	47	projects	project	NOUN
ajebi-1020	14	48	,	,	PUNCT
ajebi-1020	14	49	offer	offer	VERB
ajebi-1020	14	50	companies	company	NOUN
ajebi-1020	14	51	the	the	DET
ajebi-1020	14	52	possibility	possibility	NOUN
ajebi-1020	14	53	of	of	ADP
ajebi-1020	14	54	generating	generate	VERB
ajebi-1020	14	55	additional	additional	ADJ
ajebi-1020	14	56	profits	profit	NOUN
ajebi-1020	14	57	and	and	CCONJ
ajebi-1020	14	58	maximizing	maximize	VERB
ajebi-1020	14	59	their	their	PRON
ajebi-1020	14	60	financial	financial	ADJ
ajebi-1020	14	61	performance	performance	NOUN
ajebi-1020	14	62	.	.	PUNCT
ajebi-1020	15	1	this	this	DET
ajebi-1020	15	2	notion	notion	NOUN
ajebi-1020	15	3	of	of	ADP
ajebi-1020	15	4	financial	financial	ADJ
ajebi-1020	15	5	performance	performance	NOUN
ajebi-1020	15	6	,	,	PUNCT
ajebi-1020	15	7	complex	complex	ADJ
ajebi-1020	15	8	and	and	CCONJ
ajebi-1020	15	9	differently	differently	ADV
ajebi-1020	15	10	measured	measure	VERB
ajebi-1020	15	11	by	by	ADP
ajebi-1020	15	12	researchers	researcher	NOUN
ajebi-1020	15	13	and	and	CCONJ
ajebi-1020	15	14	practitioners	practitioner	NOUN
ajebi-1020	15	15	,	,	PUNCT
ajebi-1020	15	16	remains	remain	VERB
ajebi-1020	15	17	the	the	DET
ajebi-1020	15	18	first	first	ADJ
ajebi-1020	15	19	target	target	NOUN
ajebi-1020	15	20	to	to	PART
ajebi-1020	15	21	be	be	AUX
ajebi-1020	15	22	maximized	maximize	VERB
ajebi-1020	15	23	for	for	ADP
ajebi-1020	15	24	any	any	DET
ajebi-1020	15	25	company	company	NOUN
ajebi-1020	15	26	opting	opt	VERB
ajebi-1020	15	27	for	for	ADP
ajebi-1020	15	28	a	a	DET
ajebi-1020	15	29	declaration	declaration	NOUN
ajebi-1020	15	30	of	of	ADP
ajebi-1020	15	31	financial	financial	ADJ
ajebi-1020	15	32	statements	statement	NOUN
ajebi-1020	15	33	in	in	ADP
ajebi-1020	15	34	accordance	accordance	NOUN
ajebi-1020	15	35	with	with	ADP
ajebi-1020	15	36	the	the	DET
ajebi-1020	15	37	requirements	requirement	NOUN
ajebi-1020	15	38	of	of	ADP
ajebi-1020	15	39	ifrs	ifrs	NOUN
ajebi-1020	15	40	standards	standard	NOUN
ajebi-1020	15	41	.	.	PUNCT
ajebi-1020	16	1	in	in	ADP
ajebi-1020	16	2	our	our	PRON
ajebi-1020	16	3	moroccan	moroccan	ADJ
ajebi-1020	16	4	context	context	NOUN
ajebi-1020	16	5	,	,	PUNCT
ajebi-1020	16	6	this	this	DET
ajebi-1020	16	7	research	research	NOUN
ajebi-1020	16	8	will	will	AUX
ajebi-1020	16	9	aim	aim	VERB
ajebi-1020	16	10	to	to	PART
ajebi-1020	16	11	evaluate	evaluate	VERB
ajebi-1020	16	12	,	,	PUNCT
ajebi-1020	16	13	statistically	statistically	ADV
ajebi-1020	16	14	,	,	PUNCT
ajebi-1020	16	15	the	the	DET
ajebi-1020	16	16	impact	impact	NOUN
ajebi-1020	16	17	of	of	ADP
ajebi-1020	16	18	the	the	DET
ajebi-1020	16	19	quality	quality	NOUN
ajebi-1020	16	20	of	of	ADP
ajebi-1020	16	21	accounting	accounting	NOUN
ajebi-1020	16	22	information	information	NOUN
ajebi-1020	16	23	(	(	PUNCT
ajebi-1020	16	24	declared	declare	VERB
ajebi-1020	16	25	according	accord	VERB
ajebi-1020	16	26	to	to	ADP
ajebi-1020	16	27	international	international	ADJ
ajebi-1020	16	28	standards	standard	NOUN
ajebi-1020	16	29	)	)	PUNCT
ajebi-1020	16	30	on	on	ADP
ajebi-1020	16	31	the	the	DET
ajebi-1020	16	32	financial	financial	ADJ
ajebi-1020	16	33	performance	performance	NOUN
ajebi-1020	16	34	of	of	ADP
ajebi-1020	16	35	moroccan	moroccan	ADJ
ajebi-1020	16	36	companies	company	NOUN
ajebi-1020	16	37	and	and	CCONJ
ajebi-1020	16	38	to	to	PART
ajebi-1020	16	39	answer	answer	VERB
ajebi-1020	16	40	,	,	PUNCT
ajebi-1020	16	41	consequently	consequently	ADV
ajebi-1020	16	42	,	,	PUNCT
ajebi-1020	16	43	our	our	PRON
ajebi-1020	16	44	main	main	ADJ
ajebi-1020	16	45	question	question	NOUN
ajebi-1020	16	46	of	of	ADP
ajebi-1020	16	47	research	research	NOUN
ajebi-1020	16	48	formulated	formulate	VERB
ajebi-1020	16	49	as	as	SCONJ
ajebi-1020	16	50	follows	follow	VERB
ajebi-1020	16	51	:	:	PUNCT
ajebi-1020	16	52	what	what	PRON
ajebi-1020	16	53	is	be	AUX
ajebi-1020	16	54	the	the	DET
ajebi-1020	16	55	impact	impact	NOUN
ajebi-1020	16	56	of	of	ADP
ajebi-1020	16	57	the	the	DET
ajebi-1020	16	58	qualitative	qualitative	ADJ
ajebi-1020	16	59	characteristics	characteristic	NOUN
ajebi-1020	16	60	of	of	ADP
ajebi-1020	16	61	accounting	account	VERB
ajebi-1020	16	62	information	information	NOUN
ajebi-1020	16	63	on	on	ADP
ajebi-1020	16	64	the	the	DET
ajebi-1020	16	65	financial	financial	ADJ
ajebi-1020	16	66	performance	performance	NOUN
ajebi-1020	16	67	of	of	ADP
ajebi-1020	16	68	companies	company	NOUN
ajebi-1020	16	69	in	in	ADP
ajebi-1020	16	70	morocco	morocco	PROPN
ajebi-1020	16	71	?	?	PUNCT
ajebi-1020	17	1	literature	literature	NOUN
ajebi-1020	17	2	review	review	VERB
ajebi-1020	17	3	a	a	DET
ajebi-1020	17	4	qualitative	qualitative	ADJ
ajebi-1020	17	5	characteristis	characteristis	NOUN
ajebi-1020	17	6	of	of	ADP
ajebi-1020	17	7	financial	financial	ADJ
ajebi-1020	17	8	and	and	CCONJ
ajebi-1020	17	9	accounting	accounting	NOUN
ajebi-1020	17	10	information	information	NOUN
ajebi-1020	17	11	:	:	PUNCT
ajebi-1020	17	12	in	in	ADP
ajebi-1020	17	13	this	this	DET
ajebi-1020	17	14	work	work	NOUN
ajebi-1020	17	15	,	,	PUNCT
ajebi-1020	17	16	and	and	CCONJ
ajebi-1020	17	17	in	in	ADP
ajebi-1020	17	18	order	order	NOUN
ajebi-1020	17	19	to	to	PART
ajebi-1020	17	20	ensure	ensure	VERB
ajebi-1020	17	21	the	the	DET
ajebi-1020	17	22	internal	internal	ADJ
ajebi-1020	17	23	consistency	consistency	NOUN
ajebi-1020	17	24	of	of	ADP
ajebi-1020	17	25	our	our	PRON
ajebi-1020	17	26	study	study	NOUN
ajebi-1020	17	27	,	,	PUNCT
ajebi-1020	17	28	we	we	PRON
ajebi-1020	17	29	have	have	AUX
ajebi-1020	17	30	opted	opt	VERB
ajebi-1020	17	31	for	for	ADP
ajebi-1020	17	32	the	the	DET
ajebi-1020	17	33	qualities	quality	NOUN
ajebi-1020	17	34	of	of	ADP
ajebi-1020	17	35	the	the	DET
ajebi-1020	17	36	accounting	accounting	NOUN
ajebi-1020	17	37	information	information	NOUN
ajebi-1020	17	38	specified	specify	VERB
ajebi-1020	17	39	by	by	ADP
ajebi-1020	17	40	the	the	DET
ajebi-1020	17	41	fasb	fasb	NOUN
ajebi-1020	17	42	.	.	PUNCT
ajebi-1020	18	1	the	the	DET
ajebi-1020	18	2	fasb	fasb	PROPN
ajebi-1020	18	3	has	have	AUX
ajebi-1020	18	4	distinguished	distinguish	VERB
ajebi-1020	18	5	two	two	NUM
ajebi-1020	18	6	types	type	NOUN
ajebi-1020	18	7	of	of	ADP
ajebi-1020	18	8	qualities	quality	NOUN
ajebi-1020	18	9	1	1	NUM
ajebi-1020	18	10	université	université	PROPN
ajebi-1020	18	11	mohammed	mohammed	PROPN
ajebi-1020	18	12	v	v	PROPN
ajebi-1020	18	13	university	university	PROPN
ajebi-1020	18	14	in	in	ADP
ajebi-1020	18	15	rabat	rabat	NOUN
ajebi-1020	18	16	,	,	PUNCT
ajebi-1020	18	17	morocco	morocco	PROPN
ajebi-1020	18	18	*	*	PUNCT
ajebi-1020	18	19	corresponding	correspond	VERB
ajebi-1020	18	20	author	author	NOUN
ajebi-1020	18	21	’s	’s	PART
ajebi-1020	18	22	e	e	NOUN
ajebi-1020	18	23	-	-	NOUN
ajebi-1020	18	24	mail	mail	NOUN
ajebi-1020	18	25	:	:	PUNCT
ajebi-1020	18	26	a.b.med.compta@hotmail.com	a.b.med.compta@hotmail.com	X
ajebi-1020	19	1	published	publish	VERB
ajebi-1020	19	2	:	:	PUNCT
ajebi-1020	19	3	august	august	PROPN
ajebi-1020	19	4	14	14	NUM
ajebi-1020	19	5	,	,	PUNCT
ajebi-1020	19	6	2023	2023	NUM
ajebi-1020	19	7	keywords	keyword	NOUN
ajebi-1020	19	8	qualitative	qualitative	ADJ
ajebi-1020	19	9	characteristics	characteristic	NOUN
ajebi-1020	19	10	,	,	PUNCT
ajebi-1020	19	11	accounting	accounting	NOUN
ajebi-1020	19	12	information	information	NOUN
ajebi-1020	19	13	,	,	PUNCT
ajebi-1020	19	14	financial	financial	ADJ
ajebi-1020	19	15	information	information	NOUN
ajebi-1020	19	16	,	,	PUNCT
ajebi-1020	19	17	ifrs	ifrs	NOUN
ajebi-1020	19	18	standards	standard	NOUN
ajebi-1020	19	19	,	,	PUNCT
ajebi-1020	19	20	financial	financial	ADJ
ajebi-1020	19	21	performance	performance	NOUN
ajebi-1020	19	22	,	,	PUNCT
ajebi-1020	19	23	correlation	correlation	NOUN
ajebi-1020	19	24	received	receive	VERB
ajebi-1020	19	25	:	:	PUNCT
ajebi-1020	19	26	november	november	PROPN
ajebi-1020	19	27	23	23	NUM
ajebi-1020	19	28	,	,	PUNCT
ajebi-1020	19	29	2023	2023	NUM
ajebi-1020	19	30	accepted	accept	VERB
ajebi-1020	19	31	:	:	PUNCT
ajebi-1020	19	32	december	december	PROPN
ajebi-1020	19	33	22	22	NUM
ajebi-1020	19	34	,	,	PUNCT
ajebi-1020	19	35	2022	2022	NUM
ajebi-1020	19	36	article	article	NOUN
ajebi-1020	19	37	information	information	NOUN
ajebi-1020	19	38	p	p	PROPN
ajebi-1020	19	39	ag	ag	PROPN
ajebi-1020	20	1	e	e	PROPN
ajebi-1020	20	2	9	9	NUM
ajebi-1020	20	3	3	3	NUM
ajebi-1020	20	4	am	am	NOUN
ajebi-1020	20	5	.	.	PUNCT
ajebi-1020	21	1	j.	j.	PROPN
ajebi-1020	21	2	econ	econ	PROPN
ajebi-1020	21	3	.	.	PUNCT
ajebi-1020	21	4	bus	bus	PROPN
ajebi-1020	21	5	.	.	PUNCT
ajebi-1020	22	1	innov	innov	PROPN
ajebi-1020	22	2	.	.	PUNCT
ajebi-1020	23	1	2(2	2(2	NUM
ajebi-1020	23	2	)	)	PUNCT
ajebi-1020	24	1	93	93	NUM
ajebi-1020	24	2	-	-	SYM
ajebi-1020	24	3	100	100	NUM
ajebi-1020	24	4	,	,	PUNCT
ajebi-1020	24	5	2023	2023	NUM
ajebi-1020	24	6	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-1020	24	7	of	of	ADP
ajebi-1020	24	8	accounting	accounting	NOUN
ajebi-1020	24	9	information	information	NOUN
ajebi-1020	24	10	:	:	PUNCT
ajebi-1020	24	11	the	the	DET
ajebi-1020	24	12	fundamental	fundamental	ADJ
ajebi-1020	24	13	qualitative	qualitative	ADJ
ajebi-1020	24	14	characteristics	characteristic	NOUN
ajebi-1020	24	15	and	and	CCONJ
ajebi-1020	24	16	the	the	DET
ajebi-1020	24	17	enhancing	enhance	VERB
ajebi-1020	24	18	qualitative	qualitative	ADJ
ajebi-1020	24	19	characteristics	characteristic	NOUN
ajebi-1020	24	20	.	.	PUNCT
ajebi-1020	25	1	fundamental	fundamental	ADJ
ajebi-1020	25	2	qualitative	qualitative	ADJ
ajebi-1020	25	3	characteristics	characteristic	NOUN
ajebi-1020	25	4	the	the	DET
ajebi-1020	25	5	fundamental	fundamental	ADJ
ajebi-1020	25	6	qualitative	qualitative	ADJ
ajebi-1020	25	7	characteristics	characteristic	NOUN
ajebi-1020	25	8	are	be	AUX
ajebi-1020	25	9	relevance	relevance	NOUN
ajebi-1020	25	10	and	and	CCONJ
ajebi-1020	25	11	faithful	faithful	ADJ
ajebi-1020	25	12	representation	representation	NOUN
ajebi-1020	25	13	.	.	PUNCT
ajebi-1020	26	1	relevance	relevance	NOUN
ajebi-1020	26	2	:	:	PUNCT
ajebi-1020	26	3	relevant	relevant	ADJ
ajebi-1020	26	4	financial	financial	ADJ
ajebi-1020	26	5	information	information	NOUN
ajebi-1020	26	6	is	be	AUX
ajebi-1020	26	7	capable	capable	ADJ
ajebi-1020	26	8	of	of	ADP
ajebi-1020	26	9	making	make	VERB
ajebi-1020	26	10	a	a	DET
ajebi-1020	26	11	difference	difference	NOUN
ajebi-1020	26	12	in	in	ADP
ajebi-1020	26	13	the	the	DET
ajebi-1020	26	14	decisions	decision	NOUN
ajebi-1020	26	15	made	make	VERB
ajebi-1020	26	16	by	by	ADP
ajebi-1020	26	17	users	user	NOUN
ajebi-1020	26	18	.	.	PUNCT
ajebi-1020	27	1	financial	financial	ADJ
ajebi-1020	27	2	information	information	NOUN
ajebi-1020	27	3	is	be	AUX
ajebi-1020	27	4	capable	capable	ADJ
ajebi-1020	27	5	to	to	PART
ajebi-1020	27	6	make	make	VERB
ajebi-1020	27	7	a	a	DET
ajebi-1020	27	8	difference	difference	NOUN
ajebi-1020	27	9	in	in	ADP
ajebi-1020	27	10	decisions	decision	NOUN
ajebi-1020	27	11	if	if	SCONJ
ajebi-1020	27	12	it	it	PRON
ajebi-1020	27	13	has	have	VERB
ajebi-1020	27	14	predictive	predictive	ADJ
ajebi-1020	27	15	value	value	NOUN
ajebi-1020	27	16	,	,	PUNCT
ajebi-1020	27	17	confirmatory	confirmatory	NOUN
ajebi-1020	27	18	value	value	NOUN
ajebi-1020	27	19	or	or	CCONJ
ajebi-1020	27	20	both	both	PRON
ajebi-1020	27	21	:	:	PUNCT
ajebi-1020	27	22	its	its	PRON
ajebi-1020	27	23	has	have	VERB
ajebi-1020	27	24	predictive	predictive	ADJ
ajebi-1020	27	25	value	value	NOUN
ajebi-1020	27	26	if	if	SCONJ
ajebi-1020	27	27	it	it	PRON
ajebi-1020	27	28	can	can	AUX
ajebi-1020	27	29	be	be	AUX
ajebi-1020	27	30	used	use	VERB
ajebi-1020	27	31	as	as	ADP
ajebi-1020	27	32	an	an	DET
ajebi-1020	27	33	input	input	NOUN
ajebi-1020	27	34	to	to	ADP
ajebi-1020	27	35	processes	process	NOUN
ajebi-1020	27	36	employed	employ	VERB
ajebi-1020	27	37	by	by	ADP
ajebi-1020	27	38	users	user	NOUN
ajebi-1020	27	39	to	to	PART
ajebi-1020	27	40	predict	predict	VERB
ajebi-1020	27	41	future	future	ADJ
ajebi-1020	27	42	outcomes	outcome	NOUN
ajebi-1020	27	43	.	.	PUNCT
ajebi-1020	28	1	its	its	PRON
ajebi-1020	28	2	has	have	VERB
ajebi-1020	28	3	confirmatory	confirmatory	NOUN
ajebi-1020	28	4	value	value	NOUN
ajebi-1020	28	5	if	if	SCONJ
ajebi-1020	28	6	it	it	PRON
ajebi-1020	28	7	provides	provide	VERB
ajebi-1020	28	8	feedback	feedback	NOUN
ajebi-1020	28	9	about	about	ADP
ajebi-1020	28	10	(	(	PUNCT
ajebi-1020	28	11	confirms	confirm	NOUN
ajebi-1020	28	12	or	or	CCONJ
ajebi-1020	28	13	changes	change	NOUN
ajebi-1020	28	14	)	)	PUNCT
ajebi-1020	28	15	previous	previous	ADJ
ajebi-1020	28	16	evaluations	evaluation	NOUN
ajebi-1020	28	17	.	.	PUNCT
ajebi-1020	29	1	the	the	DET
ajebi-1020	29	2	predictive	predictive	ADJ
ajebi-1020	29	3	value	value	NOUN
ajebi-1020	29	4	and	and	CCONJ
ajebi-1020	29	5	confirmatory	confirmatory	NOUN
ajebi-1020	29	6	value	value	NOUN
ajebi-1020	29	7	of	of	ADP
ajebi-1020	29	8	financial	financial	ADJ
ajebi-1020	29	9	information	information	NOUN
ajebi-1020	29	10	are	be	AUX
ajebi-1020	29	11	interrelated	interrelated	ADJ
ajebi-1020	29	12	.	.	PUNCT
ajebi-1020	30	1	faithful	faithful	ADJ
ajebi-1020	30	2	representation	representation	NOUN
ajebi-1020	30	3	:	:	PUNCT
ajebi-1020	30	4	financial	financial	ADJ
ajebi-1020	30	5	reports	report	NOUN
ajebi-1020	30	6	represent	represent	VERB
ajebi-1020	30	7	economic	economic	ADJ
ajebi-1020	30	8	phenomena	phenomenon	NOUN
ajebi-1020	30	9	in	in	ADP
ajebi-1020	30	10	words	word	NOUN
ajebi-1020	30	11	and	and	CCONJ
ajebi-1020	30	12	numbers	number	NOUN
ajebi-1020	30	13	.	.	PUNCT
ajebi-1020	31	1	to	to	PART
ajebi-1020	31	2	be	be	AUX
ajebi-1020	31	3	useful	useful	ADJ
ajebi-1020	31	4	,	,	PUNCT
ajebi-1020	31	5	financial	financial	ADJ
ajebi-1020	31	6	information	information	NOUN
ajebi-1020	31	7	must	must	AUX
ajebi-1020	31	8	not	not	PART
ajebi-1020	31	9	only	only	ADV
ajebi-1020	31	10	represent	represent	VERB
ajebi-1020	31	11	relevant	relevant	ADJ
ajebi-1020	31	12	phenomena	phenomenon	NOUN
ajebi-1020	31	13	,	,	PUNCT
ajebi-1020	31	14	but	but	CCONJ
ajebi-1020	31	15	it	it	PRON
ajebi-1020	31	16	must	must	AUX
ajebi-1020	31	17	also	also	ADV
ajebi-1020	31	18	faithfully	faithfully	ADV
ajebi-1020	31	19	represent	represent	VERB
ajebi-1020	31	20	the	the	DET
ajebi-1020	31	21	phenomena	phenomenon	NOUN
ajebi-1020	31	22	that	that	SCONJ
ajebi-1020	31	23	it	it	PRON
ajebi-1020	31	24	purports	purport	VERB
ajebi-1020	31	25	to	to	PART
ajebi-1020	31	26	represent	represent	VERB
ajebi-1020	31	27	.	.	PUNCT
ajebi-1020	32	1	to	to	PART
ajebi-1020	32	2	be	be	AUX
ajebi-1020	32	3	a	a	DET
ajebi-1020	32	4	perfectly	perfectly	ADV
ajebi-1020	32	5	faithful	faithful	ADJ
ajebi-1020	32	6	representation	representation	NOUN
ajebi-1020	32	7	,	,	PUNCT
ajebi-1020	32	8	a	a	DET
ajebi-1020	32	9	depiction	depiction	NOUN
ajebi-1020	32	10	would	would	AUX
ajebi-1020	32	11	have	have	VERB
ajebi-1020	32	12	three	three	NUM
ajebi-1020	32	13	characteristics	characteristic	NOUN
ajebi-1020	32	14	.	.	PUNCT
ajebi-1020	33	1	it	it	PRON
ajebi-1020	33	2	would	would	AUX
ajebi-1020	33	3	be	be	AUX
ajebi-1020	33	4	complete	complete	ADJ
ajebi-1020	33	5	,	,	PUNCT
ajebi-1020	33	6	neutral	neutral	ADJ
ajebi-1020	33	7	and	and	CCONJ
ajebi-1020	33	8	free	free	ADJ
ajebi-1020	33	9	from	from	ADP
ajebi-1020	33	10	error	error	NOUN
ajebi-1020	33	11	.	.	PUNCT
ajebi-1020	34	1	enhancing	enhance	VERB
ajebi-1020	34	2	qualitative	qualitative	ADJ
ajebi-1020	34	3	characteristics	characteristic	NOUN
ajebi-1020	34	4	comparability	comparability	NOUN
ajebi-1020	34	5	,	,	PUNCT
ajebi-1020	34	6	verifiability	verifiability	NOUN
ajebi-1020	34	7	,	,	PUNCT
ajebi-1020	34	8	timeliness	timeliness	NOUN
ajebi-1020	34	9	and	and	CCONJ
ajebi-1020	34	10	understandability	understandability	NOUN
ajebi-1020	34	11	are	be	AUX
ajebi-1020	34	12	qualitative	qualitative	ADJ
ajebi-1020	34	13	characteristics	characteristic	NOUN
ajebi-1020	34	14	that	that	PRON
ajebi-1020	34	15	enhance	enhance	VERB
ajebi-1020	34	16	the	the	DET
ajebi-1020	34	17	usefulness	usefulness	NOUN
ajebi-1020	34	18	of	of	ADP
ajebi-1020	34	19	information	information	NOUN
ajebi-1020	34	20	that	that	PRON
ajebi-1020	34	21	is	be	AUX
ajebi-1020	34	22	relevant	relevant	ADJ
ajebi-1020	34	23	and	and	CCONJ
ajebi-1020	34	24	faithfully	faithfully	ADV
ajebi-1020	34	25	represented	represent	VERB
ajebi-1020	34	26	.	.	PUNCT
ajebi-1020	35	1	comparability	comparability	NOUN
ajebi-1020	35	2	:	:	PUNCT
ajebi-1020	35	3	comparability	comparability	NOUN
ajebi-1020	35	4	is	be	AUX
ajebi-1020	35	5	the	the	DET
ajebi-1020	35	6	qualitative	qualitative	ADJ
ajebi-1020	35	7	characteristic	characteristic	NOUN
ajebi-1020	35	8	that	that	PRON
ajebi-1020	35	9	enables	enable	VERB
ajebi-1020	35	10	users	user	NOUN
ajebi-1020	35	11	to	to	PART
ajebi-1020	35	12	identify	identify	VERB
ajebi-1020	35	13	and	and	CCONJ
ajebi-1020	35	14	understand	understand	VERB
ajebi-1020	35	15	similarities	similarity	NOUN
ajebi-1020	35	16	in	in	ADP
ajebi-1020	35	17	,	,	PUNCT
ajebi-1020	35	18	and	and	CCONJ
ajebi-1020	35	19	differences	difference	NOUN
ajebi-1020	35	20	among	among	ADP
ajebi-1020	35	21	,	,	PUNCT
ajebi-1020	35	22	items	item	NOUN
ajebi-1020	35	23	.	.	PUNCT
ajebi-1020	36	1	unlike	unlike	ADP
ajebi-1020	36	2	the	the	DET
ajebi-1020	36	3	other	other	ADJ
ajebi-1020	36	4	qualitative	qualitative	ADJ
ajebi-1020	36	5	characteristics	characteristic	NOUN
ajebi-1020	36	6	,	,	PUNCT
ajebi-1020	36	7	comparability	comparability	NOUN
ajebi-1020	36	8	does	do	AUX
ajebi-1020	36	9	not	not	PART
ajebi-1020	36	10	relate	relate	VERB
ajebi-1020	36	11	to	to	ADP
ajebi-1020	36	12	a	a	DET
ajebi-1020	36	13	single	single	ADJ
ajebi-1020	36	14	item	item	NOUN
ajebi-1020	36	15	.	.	PUNCT
ajebi-1020	37	1	a	a	DET
ajebi-1020	37	2	comparison	comparison	NOUN
ajebi-1020	37	3	requires	require	VERB
ajebi-1020	37	4	at	at	ADV
ajebi-1020	37	5	least	least	ADV
ajebi-1020	37	6	two	two	NUM
ajebi-1020	37	7	items	item	NOUN
ajebi-1020	37	8	.	.	PUNCT
ajebi-1020	38	1	verifiability	verifiability	NOUN
ajebi-1020	38	2	:	:	PUNCT
ajebi-1020	38	3	verifiability	verifiability	NOUN
ajebi-1020	38	4	helps	help	VERB
ajebi-1020	38	5	assure	assure	VERB
ajebi-1020	38	6	users	user	NOUN
ajebi-1020	38	7	that	that	SCONJ
ajebi-1020	38	8	information	information	NOUN
ajebi-1020	38	9	faithfully	faithfully	ADV
ajebi-1020	38	10	represents	represent	VERB
ajebi-1020	38	11	the	the	DET
ajebi-1020	38	12	economic	economic	ADJ
ajebi-1020	38	13	phenomena	phenomenon	NOUN
ajebi-1020	38	14	it	it	PRON
ajebi-1020	38	15	purports	purport	VERB
ajebi-1020	38	16	to	to	PART
ajebi-1020	38	17	represent	represent	VERB
ajebi-1020	38	18	.	.	PUNCT
ajebi-1020	39	1	verification	verification	NOUN
ajebi-1020	39	2	can	can	AUX
ajebi-1020	39	3	be	be	AUX
ajebi-1020	39	4	direct	direct	ADJ
ajebi-1020	39	5	or	or	CCONJ
ajebi-1020	39	6	indirect	indirect	ADJ
ajebi-1020	39	7	.	.	PUNCT
ajebi-1020	40	1	direct	direct	ADJ
ajebi-1020	40	2	verification	verification	NOUN
ajebi-1020	40	3	means	mean	VERB
ajebi-1020	40	4	verifying	verify	VERB
ajebi-1020	40	5	an	an	DET
ajebi-1020	40	6	amount	amount	NOUN
ajebi-1020	40	7	or	or	CCONJ
ajebi-1020	40	8	other	other	ADJ
ajebi-1020	40	9	representation	representation	NOUN
ajebi-1020	40	10	through	through	ADP
ajebi-1020	40	11	direct	direct	ADJ
ajebi-1020	40	12	observation	observation	NOUN
ajebi-1020	40	13	.	.	PUNCT
ajebi-1020	41	1	indirect	indirect	ADJ
ajebi-1020	41	2	verification	verification	NOUN
ajebi-1020	41	3	means	mean	VERB
ajebi-1020	41	4	checking	check	VERB
ajebi-1020	41	5	the	the	DET
ajebi-1020	41	6	inputs	input	NOUN
ajebi-1020	41	7	to	to	ADP
ajebi-1020	41	8	a	a	DET
ajebi-1020	41	9	model	model	NOUN
ajebi-1020	41	10	,	,	PUNCT
ajebi-1020	41	11	formula	formula	NOUN
ajebi-1020	41	12	or	or	CCONJ
ajebi-1020	41	13	other	other	ADJ
ajebi-1020	41	14	technique	technique	NOUN
ajebi-1020	41	15	and	and	CCONJ
ajebi-1020	41	16	recalculating	recalculate	VERB
ajebi-1020	41	17	the	the	DET
ajebi-1020	41	18	outputs	output	NOUN
ajebi-1020	41	19	using	use	VERB
ajebi-1020	41	20	the	the	DET
ajebi-1020	41	21	same	same	ADJ
ajebi-1020	41	22	methodology	methodology	NOUN
ajebi-1020	41	23	.	.	PUNCT
ajebi-1020	42	1	timeliness	timeliness	NOUN
ajebi-1020	42	2	:	:	PUNCT
ajebi-1020	43	1	timeliness	timeliness	NOUN
ajebi-1020	43	2	means	mean	VERB
ajebi-1020	43	3	having	have	VERB
ajebi-1020	43	4	information	information	NOUN
ajebi-1020	43	5	available	available	ADJ
ajebi-1020	43	6	to	to	ADP
ajebi-1020	43	7	decisionmakers	decisionmaker	NOUN
ajebi-1020	43	8	in	in	ADP
ajebi-1020	43	9	time	time	NOUN
ajebi-1020	43	10	to	to	PART
ajebi-1020	43	11	be	be	AUX
ajebi-1020	43	12	capable	capable	ADJ
ajebi-1020	43	13	of	of	ADP
ajebi-1020	43	14	influencing	influence	VERB
ajebi-1020	43	15	their	their	PRON
ajebi-1020	43	16	decisions	decision	NOUN
ajebi-1020	43	17	.	.	PUNCT
ajebi-1020	44	1	understandability	understandability	NOUN
ajebi-1020	44	2	:	:	PUNCT
ajebi-1020	44	3	understandability	understandability	NOUN
ajebi-1020	44	4	is	be	AUX
ajebi-1020	44	5	the	the	DET
ajebi-1020	44	6	quality	quality	NOUN
ajebi-1020	44	7	of	of	ADP
ajebi-1020	44	8	information	information	NOUN
ajebi-1020	44	9	that	that	PRON
ajebi-1020	44	10	enables	enable	VERB
ajebi-1020	44	11	users	user	NOUN
ajebi-1020	44	12	to	to	PART
ajebi-1020	44	13	comprehend	comprehend	VERB
ajebi-1020	44	14	its	its	PRON
ajebi-1020	44	15	meaning	meaning	NOUN
ajebi-1020	44	16	.	.	PUNCT
ajebi-1020	45	1	b	b	NOUN
ajebi-1020	45	2	financial	financial	ADJ
ajebi-1020	45	3	performance	performance	NOUN
ajebi-1020	45	4	:	:	PUNCT
ajebi-1020	45	5	according	accord	VERB
ajebi-1020	45	6	to	to	ADP
ajebi-1020	45	7	cochran	cochran	NOUN
ajebi-1020	45	8	and	and	CCONJ
ajebi-1020	45	9	wood	wood	NOUN
ajebi-1020	45	10	(	(	PUNCT
ajebi-1020	45	11	1984	1984	NUM
ajebi-1020	45	12	)	)	PUNCT
ajebi-1020	45	13	,	,	PUNCT
ajebi-1020	45	14	the	the	DET
ajebi-1020	45	15	definition	definition	NOUN
ajebi-1020	45	16	of	of	ADP
ajebi-1020	45	17	corporate	corporate	ADJ
ajebi-1020	45	18	financial	financial	ADJ
ajebi-1020	45	19	performance	performance	NOUN
ajebi-1020	45	20	is	be	AUX
ajebi-1020	45	21	not	not	PART
ajebi-1020	45	22	debated	debate	VERB
ajebi-1020	45	23	in	in	ADP
ajebi-1020	45	24	literature	literature	NOUN
ajebi-1020	45	25	.	.	PUNCT
ajebi-1020	46	1	such	such	DET
ajebi-1020	46	2	a	a	DET
ajebi-1020	46	3	lack	lack	NOUN
ajebi-1020	46	4	of	of	ADP
ajebi-1020	46	5	discussion	discussion	NOUN
ajebi-1020	46	6	has	have	AUX
ajebi-1020	46	7	caused	cause	VERB
ajebi-1020	46	8	disagreement	disagreement	NOUN
ajebi-1020	46	9	on	on	ADP
ajebi-1020	46	10	how	how	SCONJ
ajebi-1020	46	11	to	to	PART
ajebi-1020	46	12	measure	measure	VERB
ajebi-1020	46	13	the	the	DET
ajebi-1020	46	14	phenomenon	phenomenon	NOUN
ajebi-1020	46	15	.	.	PUNCT
ajebi-1020	47	1	in	in	ADP
ajebi-1020	47	2	the	the	DET
ajebi-1020	47	3	banking	banking	NOUN
ajebi-1020	47	4	sector	sector	NOUN
ajebi-1020	47	5	,	,	PUNCT
ajebi-1020	47	6	alami	alami	PROPN
ajebi-1020	47	7	y.	y.	PROPN
ajebi-1020	47	8	&	&	CCONJ
ajebi-1020	47	9	boughaba	boughaba	PROPN
ajebi-1020	47	10	s.	s.	PROPN
ajebi-1020	47	11	(	(	PUNCT
ajebi-1020	47	12	2022	2022	NUM
ajebi-1020	47	13	)	)	PUNCT
ajebi-1020	47	14	noted	note	VERB
ajebi-1020	47	15	a	a	DET
ajebi-1020	47	16	large	large	ADJ
ajebi-1020	47	17	presence	presence	NOUN
ajebi-1020	47	18	of	of	ADP
ajebi-1020	47	19	three	three	NUM
ajebi-1020	47	20	indicators	indicator	NOUN
ajebi-1020	47	21	used	use	VERB
ajebi-1020	47	22	by	by	ADP
ajebi-1020	47	23	financial	financial	ADJ
ajebi-1020	47	24	analysts	analyst	NOUN
ajebi-1020	47	25	:	:	PUNCT
ajebi-1020	47	26	tobin	tobin	PROPN
ajebi-1020	47	27	’s	’s	PART
ajebi-1020	47	28	q	q	NOUN
ajebi-1020	47	29	with	with	ADP
ajebi-1020	47	30	a	a	DET
ajebi-1020	47	31	rate	rate	NOUN
ajebi-1020	47	32	of	of	ADP
ajebi-1020	47	33	15.56	15.56	NUM
ajebi-1020	47	34	%	%	NOUN
ajebi-1020	47	35	,	,	PUNCT
ajebi-1020	47	36	the	the	DET
ajebi-1020	47	37	return	return	NOUN
ajebi-1020	47	38	on	on	ADP
ajebi-1020	47	39	equity	equity	NOUN
ajebi-1020	47	40	with	with	ADP
ajebi-1020	47	41	a	a	DET
ajebi-1020	47	42	fraction	fraction	NOUN
ajebi-1020	47	43	of	of	ADP
ajebi-1020	47	44	23.56	23.56	NUM
ajebi-1020	47	45	%	%	NOUN
ajebi-1020	47	46	and	and	CCONJ
ajebi-1020	47	47	the	the	DET
ajebi-1020	47	48	return	return	NOUN
ajebi-1020	47	49	on	on	ADP
ajebi-1020	47	50	assets	asset	NOUN
ajebi-1020	47	51	with	with	ADP
ajebi-1020	47	52	a	a	DET
ajebi-1020	47	53	usage	usage	NOUN
ajebi-1020	47	54	frequency	frequency	NOUN
ajebi-1020	47	55	of	of	ADP
ajebi-1020	47	56	45.78	45.78	NUM
ajebi-1020	47	57	%	%	NOUN
ajebi-1020	47	58	.	.	PUNCT
ajebi-1020	48	1	in	in	ADP
ajebi-1020	48	2	our	our	PRON
ajebi-1020	48	3	present	present	ADJ
ajebi-1020	48	4	research	research	NOUN
ajebi-1020	48	5	,	,	PUNCT
ajebi-1020	48	6	we	we	PRON
ajebi-1020	48	7	also	also	ADV
ajebi-1020	48	8	tried	try	VERB
ajebi-1020	48	9	to	to	PART
ajebi-1020	48	10	analyze	analyze	VERB
ajebi-1020	48	11	a	a	DET
ajebi-1020	48	12	sample	sample	NOUN
ajebi-1020	48	13	of	of	ADP
ajebi-1020	48	14	scientific	scientific	ADJ
ajebi-1020	48	15	articles	article	NOUN
ajebi-1020	48	16	,	,	PUNCT
ajebi-1020	48	17	made	make	VERB
ajebi-1020	48	18	up	up	ADP
ajebi-1020	48	19	of	of	ADP
ajebi-1020	48	20	24	24	NUM
ajebi-1020	48	21	publications	publication	NOUN
ajebi-1020	48	22	,	,	PUNCT
ajebi-1020	48	23	and	and	CCONJ
ajebi-1020	48	24	to	to	PART
ajebi-1020	48	25	determine	determine	VERB
ajebi-1020	48	26	,	,	PUNCT
ajebi-1020	48	27	consequently	consequently	ADV
ajebi-1020	48	28	,	,	PUNCT
ajebi-1020	48	29	the	the	DET
ajebi-1020	48	30	measurement	measurement	NOUN
ajebi-1020	48	31	indicators	indicator	NOUN
ajebi-1020	48	32	most	most	ADV
ajebi-1020	48	33	used	use	VERB
ajebi-1020	48	34	to	to	PART
ajebi-1020	48	35	evaluate	evaluate	VERB
ajebi-1020	48	36	the	the	DET
ajebi-1020	48	37	financial	financial	ADJ
ajebi-1020	48	38	performance	performance	NOUN
ajebi-1020	48	39	of	of	ADP
ajebi-1020	48	40	companies	company	NOUN
ajebi-1020	48	41	.	.	PUNCT
ajebi-1020	49	1	table	table	NOUN
ajebi-1020	49	2	1	1	NUM
ajebi-1020	49	3	:	:	PUNCT
ajebi-1020	49	4	the	the	DET
ajebi-1020	49	5	measurement	measurement	NOUN
ajebi-1020	49	6	indicators	indicator	NOUN
ajebi-1020	49	7	used	use	VERB
ajebi-1020	49	8	in	in	ADP
ajebi-1020	49	9	24	24	NUM
ajebi-1020	49	10	research	research	NOUN
ajebi-1020	49	11	works	work	NOUN
ajebi-1020	49	12	.	.	PUNCT
ajebi-1020	50	1	researchers	researcher	NOUN
ajebi-1020	50	2	/	/	SYM
ajebi-1020	50	3	authors	author	NOUN
ajebi-1020	50	4	measurement	measurement	VERB
ajebi-1020	50	5	indicator	indicator	PROPN
ajebi-1020	50	6	used	use	VERB
ajebi-1020	50	7	idrissi	idrissi	PROPN
ajebi-1020	50	8	nabaouia	nabaouia	PROPN
ajebi-1020	50	9	&	&	CCONJ
ajebi-1020	50	10	talibi	talibi	PROPN
ajebi-1020	50	11	abdelghafour	abdelghafour	ADV
ajebi-1020	50	12	(	(	PUNCT
ajebi-1020	50	13	2021	2021	NUM
ajebi-1020	50	14	)	)	PUNCT
ajebi-1020	50	15	roe	roe	NOUN
ajebi-1020	50	16	,	,	PUNCT
ajebi-1020	50	17	dividendyield	dividendyield	PROPN
ajebi-1020	50	18	&	&	CCONJ
ajebi-1020	50	19	per	per	ADP
ajebi-1020	50	20	.	.	PUNCT
ajebi-1020	51	1	hind	hind	PROPN
ajebi-1020	51	2	ben	ben	PROPN
ajebi-1020	51	3	khayat	khayat	PROPN
ajebi-1020	51	4	zeggari	zeggari	PROPN
ajebi-1020	51	5	hassani	hassani	PROPN
ajebi-1020	51	6	&	&	CCONJ
ajebi-1020	51	7	ayoub	ayoub	PROPN
ajebi-1020	51	8	errahoui	errahoui	ADV
ajebi-1020	51	9	(	(	PUNCT
ajebi-1020	51	10	2021	2021	NUM
ajebi-1020	51	11	)	)	PUNCT
ajebi-1020	51	12	eva	eva	PROPN
ajebi-1020	51	13	,	,	PUNCT
ajebi-1020	51	14	altman	altman	PROPN
ajebi-1020	51	15	model	model	PROPN
ajebi-1020	51	16	,	,	PUNCT
ajebi-1020	51	17	sva	sva	PROPN
ajebi-1020	51	18	.	.	PROPN
ajebi-1020	52	1	salma	salma	PROPN
ajebi-1020	52	2	el	el	PROPN
ajebi-1020	52	3	imrani	imrani	PROPN
ajebi-1020	52	4	&	&	CCONJ
ajebi-1020	52	5	ahmed	ahmed	PROPN
ajebi-1020	52	6	taqi	taqi	PROPN
ajebi-1020	52	7	(	(	PUNCT
ajebi-1020	52	8	2022	2022	NUM
ajebi-1020	52	9	)	)	PUNCT
ajebi-1020	52	10	roa	roa	PROPN
ajebi-1020	52	11	.	.	PUNCT
ajebi-1020	53	1	tijana	tijana	PROPN
ajebi-1020	53	2	soja	soja	PROPN
ajebi-1020	53	3	&	&	CCONJ
ajebi-1020	53	4	svjetlana	svjetlana	PROPN
ajebi-1020	53	5	vulic	vulic	PROPN
ajebi-1020	53	6	(	(	PUNCT
ajebi-1020	53	7	2021	2021	NUM
ajebi-1020	53	8	)	)	PUNCT
ajebi-1020	53	9	roe	roe	NOUN
ajebi-1020	53	10	,	,	PUNCT
ajebi-1020	53	11	roa	roa	PROPN
ajebi-1020	53	12	,	,	PUNCT
ajebi-1020	53	13	eps	eps	PROPN
ajebi-1020	53	14	,	,	PUNCT
ajebi-1020	53	15	net	net	ADJ
ajebi-1020	53	16	profit	profit	NOUN
ajebi-1020	53	17	&	&	CCONJ
ajebi-1020	53	18	indebtedness	indebtedness	NOUN
ajebi-1020	53	19	.	.	PUNCT
ajebi-1020	54	1	belaynesh	belaynesh	PROPN
ajebi-1020	54	2	teklay	teklay	NOUN
ajebi-1020	54	3	,	,	PUNCT
ajebi-1020	54	4	kevin	kevin	PROPN
ajebi-1020	54	5	e.	e.	PROPN
ajebi-1020	54	6	dow	dow	PROPN
ajebi-1020	54	7	,	,	PUNCT
ajebi-1020	54	8	davood	davood	ADJ
ajebi-1020	54	9	askarany	askarany	NOUN
ajebi-1020	54	10	,	,	PUNCT
ajebi-1020	54	11	jeffrey	jeffrey	PROPN
ajebi-1020	54	12	wong	wong	PROPN
ajebi-1020	54	13	&	&	CCONJ
ajebi-1020	54	14	yun	yun	PROPN
ajebi-1020	54	15	shen	shen	PROPN
ajebi-1020	54	16	(	(	PUNCT
ajebi-1020	54	17	2022	2022	NUM
ajebi-1020	54	18	)	)	PUNCT
ajebi-1020	54	19	operating	operate	VERB
ajebi-1020	54	20	margin	margin	NOUN
ajebi-1020	54	21	,	,	PUNCT
ajebi-1020	54	22	roa	roa	PROPN
ajebi-1020	54	23	,	,	PUNCT
ajebi-1020	54	24	ros	ros	PROPN
ajebi-1020	54	25	&	&	CCONJ
ajebi-1020	54	26	roi	roi	PROPN
ajebi-1020	54	27	.	.	PUNCT
ajebi-1020	55	1	rony	rony	PROPN
ajebi-1020	55	2	dwi	dwi	PROPN
ajebi-1020	55	3	cahyono	cahyono	PROPN
ajebi-1020	55	4	,	,	PUNCT
ajebi-1020	55	5	ely	ely	ADV
ajebi-1020	55	6	siswanto	siswanto	VERB
ajebi-1020	55	7	,	,	PUNCT
ajebi-1020	55	8	lulu	lulu	PROPN
ajebi-1020	55	9	nurul	nurul	NOUN
ajebi-1020	55	10	istanti	istanti	PROPN
ajebi-1020	55	11	,	,	PUNCT
ajebi-1020	55	12	yuli	yuli	PROPN
ajebi-1020	55	13	soesetio	soesetio	PROPN
ajebi-1020	55	14	,	,	PUNCT
ajebi-1020	55	15	fadia	fadia	PROPN
ajebi-1020	55	16	zen	zen	PROPN
ajebi-1020	55	17	(	(	PUNCT
ajebi-1020	55	18	2021	2021	NUM
ajebi-1020	55	19	)	)	PUNCT
ajebi-1020	55	20	tobin	tobin	PROPN
ajebi-1020	55	21	's	's	PART
ajebi-1020	55	22	q	q	NOUN
ajebi-1020	55	23	and	and	CCONJ
ajebi-1020	55	24	roe	roe	NOUN
ajebi-1020	55	25	.	.	PUNCT
ajebi-1020	56	1	amitava	amitava	PROPN
ajebi-1020	56	2	saha	saha	PROPN
ajebi-1020	56	3	&	&	CCONJ
ajebi-1020	56	4	kushal	kushal	PROPN
ajebi-1020	56	5	de	de	PROPN
ajebi-1020	56	6	(	(	PUNCT
ajebi-1020	56	7	2022	2022	NUM
ajebi-1020	56	8	)	)	PUNCT
ajebi-1020	56	9	net	net	ADJ
ajebi-1020	56	10	sales	sale	NOUN
ajebi-1020	56	11	of	of	ADP
ajebi-1020	56	12	the	the	DET
ajebi-1020	56	13	product	product	NOUN
ajebi-1020	56	14	,	,	PUNCT
ajebi-1020	56	15	retained	retain	VERB
ajebi-1020	56	16	earnings	earning	NOUN
ajebi-1020	56	17	,	,	PUNCT
ajebi-1020	56	18	earnings	earning	NOUN
ajebi-1020	56	19	per	per	ADP
ajebi-1020	56	20	share	share	NOUN
ajebi-1020	56	21	,	,	PUNCT
ajebi-1020	56	22	profit	profit	NOUN
ajebi-1020	56	23	after	after	ADP
ajebi-1020	56	24	tax	tax	NOUN
ajebi-1020	56	25	.	.	PUNCT
ajebi-1020	57	1	martin	martin	PROPN
ajebi-1020	57	2	kamau	kamau	PROPN
ajebi-1020	57	3	muchiri	muchiri	PROPN
ajebi-1020	57	4	,	,	PUNCT
ajebi-1020	57	5	szilvia	szilvia	ADP
ajebi-1020	57	6	erdei	erdei	NOUN
ajebi-1020	57	7	-	-	PUNCT
ajebi-1020	57	8	gally	gally	PROPN
ajebi-1020	57	9	&	&	CCONJ
ajebi-1020	57	10	mária	mária	PROPN
ajebi-1020	57	11	fekete	fekete	PROPN
ajebi-1020	57	12	-	-	PUNCT
ajebi-1020	57	13	farkas	farkas	PROPN
ajebi-1020	57	14	(	(	PUNCT
ajebi-1020	57	15	2022	2022	NUM
ajebi-1020	57	16	)	)	PUNCT
ajebi-1020	57	17	net	net	ADJ
ajebi-1020	57	18	profit	profit	NOUN
ajebi-1020	57	19	after	after	ADP
ajebi-1020	57	20	tax	tax	NOUN
ajebi-1020	57	21	.	.	PUNCT
ajebi-1020	58	1	tariq	tariq	PROPN
ajebi-1020	58	2	tawfeeq	tawfeeq	PROPN
ajebi-1020	58	3	yousif	yousif	PROPN
ajebi-1020	58	4	alabdullah	alabdullah	PROPN
ajebi-1020	58	5	,	,	PUNCT
ajebi-1020	58	6	ries	ries	PROPN
ajebi-1020	58	7	ahmed	ahmed	PROPN
ajebi-1020	58	8	,	,	PUNCT
ajebi-1020	58	9	abdulkarim	abdulkarim	PROPN
ajebi-1020	58	10	m.	m.	PROPN
ajebi-1020	58	11	jamal	jamal	PROPN
ajebi-1020	58	12	kanaan	kanaan	PROPN
ajebi-1020	58	13	jebna	jebna	PROPN
ajebi-1020	58	14	(	(	PUNCT
ajebi-1020	58	15	2022	2022	NUM
ajebi-1020	58	16	)	)	PUNCT
ajebi-1020	58	17	roa	roa	PROPN
ajebi-1020	58	18	.	.	PUNCT
ajebi-1020	59	1	deresa	deresa	PROPN
ajebi-1020	59	2	goshu	goshu	PROPN
ajebi-1020	59	3	desalegn	desalegn	PROPN
ajebi-1020	59	4	,	,	PUNCT
ajebi-1020	59	5	anita	anita	PROPN
ajebi-1020	59	6	tangl	tangl	PROPN
ajebi-1020	59	7	,	,	PUNCT
ajebi-1020	59	8	fekete	fekete	PROPN
ajebi-1020	59	9	farkas	farkas	PROPN
ajebi-1020	59	10	maria	maria	PROPN
ajebi-1020	59	11	(	(	PUNCT
ajebi-1020	59	12	2022	2022	NUM
ajebi-1020	59	13	)	)	PUNCT
ajebi-1020	59	14	roa	roa	PROPN
ajebi-1020	59	15	.	.	PUNCT
ajebi-1020	60	1	hanyu	hanyu	PROPN
ajebi-1020	60	2	wang	wang	PROPN
ajebi-1020	60	3	(	(	PUNCT
ajebi-1020	60	4	2022	2022	NUM
ajebi-1020	60	5	)	)	PUNCT
ajebi-1020	60	6	roe	roe	PROPN
ajebi-1020	60	7	&	&	CCONJ
ajebi-1020	60	8	roa	roa	PROPN
ajebi-1020	60	9	.	.	PUNCT
ajebi-1020	61	1	p	p	PROPN
ajebi-1020	61	2	ag	ag	PROPN
ajebi-1020	61	3	e	e	PROPN
ajebi-1020	61	4	9	9	NUM
ajebi-1020	61	5	4	4	NUM
ajebi-1020	61	6	am	am	NOUN
ajebi-1020	61	7	.	.	PUNCT
ajebi-1020	62	1	j.	j.	PROPN
ajebi-1020	62	2	econ	econ	PROPN
ajebi-1020	62	3	.	.	PUNCT
ajebi-1020	62	4	bus	bus	PROPN
ajebi-1020	62	5	.	.	PUNCT
ajebi-1020	63	1	innov	innov	PROPN
ajebi-1020	63	2	.	.	PUNCT
ajebi-1020	64	1	2(2	2(2	NUM
ajebi-1020	64	2	)	)	PUNCT
ajebi-1020	65	1	93	93	NUM
ajebi-1020	65	2	-	-	SYM
ajebi-1020	65	3	100	100	NUM
ajebi-1020	65	4	,	,	PUNCT
ajebi-1020	65	5	2023	2023	NUM
ajebi-1020	65	6	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-1020	65	7	charles	charles	PROPN
ajebi-1020	65	8	katua	katua	PROPN
ajebi-1020	65	9	kithandi	kithandi	PROPN
ajebi-1020	65	10	(	(	PUNCT
ajebi-1020	65	11	2022	2022	NUM
ajebi-1020	65	12	)	)	PUNCT
ajebi-1020	65	13	roe	roe	NOUN
ajebi-1020	65	14	.	.	PUNCT
ajebi-1020	66	1	hassan	hassan	PROPN
ajebi-1020	66	2	kablay	kablay	PROPN
ajebi-1020	66	3	,	,	PUNCT
ajebi-1020	66	4	victor	victor	NOUN
ajebi-1020	66	5	gumbo	gumbo	NOUN
ajebi-1020	66	6	(	(	PUNCT
ajebi-1020	66	7	2021	2021	NUM
ajebi-1020	66	8	)	)	PUNCT
ajebi-1020	66	9	roa	roa	PROPN
ajebi-1020	66	10	,	,	PUNCT
ajebi-1020	66	11	roe	roe	PROPN
ajebi-1020	66	12	&	&	CCONJ
ajebi-1020	66	13	cost	cost	PROPN
ajebi-1020	66	14	-	-	PUNCT
ajebi-1020	66	15	to	to	ADP
ajebi-1020	66	16	-	-	PUNCT
ajebi-1020	66	17	income	income	NOUN
ajebi-1020	66	18	(	(	PUNCT
ajebi-1020	66	19	ci	ci	NOUN
ajebi-1020	66	20	)	)	PUNCT
ajebi-1020	66	21	.	.	PUNCT
ajebi-1020	67	1	john	john	PROPN
ajebi-1020	67	2	guay	guay	PROPN
ajebi-1020	67	3	pagaddut	pagaddut	PROPN
ajebi-1020	67	4	(	(	PUNCT
ajebi-1020	67	5	2021	2021	NUM
ajebi-1020	67	6	)	)	PUNCT
ajebi-1020	67	7	roa	roa	PROPN
ajebi-1020	67	8	.	.	PUNCT
ajebi-1020	67	9	hiyam	hiyam	PROPN
ajebi-1020	67	10	sujud	sujud	PROPN
ajebi-1020	67	11	&	&	CCONJ
ajebi-1020	67	12	joyce	joyce	PROPN
ajebi-1020	67	13	tannous	tannous	PROPN
ajebi-1020	67	14	(	(	PUNCT
ajebi-1020	67	15	2020	2020	NUM
ajebi-1020	67	16	)	)	PUNCT
ajebi-1020	67	17	roa	roa	PROPN
ajebi-1020	67	18	&	&	CCONJ
ajebi-1020	67	19	roe	roe	PROPN
ajebi-1020	67	20	.	.	PUNCT
ajebi-1020	68	1	anthony	anthony	PROPN
ajebi-1020	68	2	magoma	magoma	PROPN
ajebi-1020	68	3	,	,	PUNCT
ajebi-1020	68	4	haika	haika	NOUN
ajebi-1020	68	5	mbwambo	mbwambo	NOUN
ajebi-1020	68	6	,	,	PUNCT
ajebi-1020	68	7	alfred	alfred	PROPN
ajebi-1020	68	8	a.	a.	PROPN
ajebi-1020	68	9	sallwa	sallwa	PROPN
ajebi-1020	68	10	&	&	CCONJ
ajebi-1020	68	11	nuran	nuran	ADJ
ajebi-1020	68	12	mwasha	mwasha	PROPN
ajebi-1020	68	13	(	(	PUNCT
ajebi-1020	68	14	2021	2021	NUM
ajebi-1020	68	15	)	)	PUNCT
ajebi-1020	68	16	roe	roe	NOUN
ajebi-1020	68	17	.	.	PUNCT
ajebi-1020	69	1	shahid	shahid	PROPN
ajebi-1020	69	2	ali	ali	PROPN
ajebi-1020	69	3	,	,	PUNCT
ajebi-1020	69	4	ghulam	ghulam	PROPN
ajebi-1020	69	5	murtaza	murtaza	PROPN
ajebi-1020	69	6	,	,	PUNCT
ajebi-1020	69	7	martina	martina	PROPN
ajebi-1020	69	8	hedvicakova	hedvicakova	PROPN
ajebi-1020	69	9	,	,	PUNCT
ajebi-1020	69	10	junfeng	junfeng	PROPN
ajebi-1020	69	11	jiang	jiang	PROPN
ajebi-1020	69	12	&	&	CCONJ
ajebi-1020	69	13	muhammad	muhammad	PROPN
ajebi-1020	69	14	naeem	naeem	PROPN
ajebi-1020	69	15	(	(	PUNCT
ajebi-1020	69	16	2022	2022	NUM
ajebi-1020	69	17	)	)	PUNCT
ajebi-1020	69	18	roa	roa	PROPN
ajebi-1020	69	19	&	&	CCONJ
ajebi-1020	69	20	roe	roe	PROPN
ajebi-1020	69	21	.	.	PUNCT
ajebi-1020	70	1	dil	dil	PROPN
ajebi-1020	70	2	krishna	krishna	PROPN
ajebi-1020	70	3	shahu	shahu	NOUN
ajebi-1020	70	4	(	(	PUNCT
ajebi-1020	70	5	2022	2022	NUM
ajebi-1020	70	6	)	)	PUNCT
ajebi-1020	70	7	tobin	tobin	PROPN
ajebi-1020	70	8	's	's	PART
ajebi-1020	70	9	q	q	PROPN
ajebi-1020	70	10	&	&	CCONJ
ajebi-1020	70	11	roa	roa	PROPN
ajebi-1020	70	12	.	.	PUNCT
ajebi-1020	71	1	lenny	lenny	PROPN
ajebi-1020	71	2	phulong	phulong	PROPN
ajebi-1020	71	3	mamaro	mamaro	NOUN
ajebi-1020	71	4	,	,	PUNCT
ajebi-1020	71	5	tsholofelo	tsholofelo	PROPN
ajebi-1020	71	6	gladys	gladys	PROPN
ajebi-1020	71	7	legotlo	legotlo	PROPN
ajebi-1020	71	8	(	(	PUNCT
ajebi-1020	71	9	2021	2021	NUM
ajebi-1020	71	10	)	)	PUNCT
ajebi-1020	71	11	roa	roa	PROPN
ajebi-1020	71	12	.	.	PUNCT
ajebi-1020	72	1	ikin	ikin	PROPN
ajebi-1020	72	2	solikin	solikin	PROPN
ajebi-1020	72	3	,	,	PUNCT
ajebi-1020	72	4	muhamad	muhamad	PROPN
ajebi-1020	72	5	ardi	ardi	PROPN
ajebi-1020	72	6	nupi	nupi	PROPN
ajebi-1020	72	7	hasyim	hasyim	PROPN
ajebi-1020	72	8	,	,	PUNCT
ajebi-1020	72	9	abdurokhim	abdurokhim	PROPN
ajebi-1020	72	10	abdurokhim	abdurokhim	NOUN
ajebi-1020	72	11	(	(	PUNCT
ajebi-1020	72	12	2022	2022	NUM
ajebi-1020	72	13	)	)	PUNCT
ajebi-1020	72	14	roe	roe	NOUN
ajebi-1020	72	15	.	.	PUNCT
ajebi-1020	73	1	olayinka	olayinka	PROPN
ajebi-1020	73	2	erin	erin	PROPN
ajebi-1020	73	3	,	,	PUNCT
ajebi-1020	73	4	omololu	omololu	PROPN
ajebi-1020	73	5	bamigboye	bamigboye	PROPN
ajebi-1020	73	6	,	,	PUNCT
ajebi-1020	73	7	jonah	jonah	PROPN
ajebi-1020	73	8	arumona	arumona	PROPN
ajebi-1020	73	9	(	(	PUNCT
ajebi-1020	73	10	2020	2020	NUM
ajebi-1020	73	11	)	)	PUNCT
ajebi-1020	73	12	roa	roa	PROPN
ajebi-1020	73	13	.	.	PUNCT
ajebi-1020	74	1	samuel	samuel	PROPN
ajebi-1020	74	2	ojor	ojor	PROPN
ajebi-1020	74	3	osigbemhe	osigbemhe	PROPN
ajebi-1020	74	4	,	,	PUNCT
ajebi-1020	74	5	oliver	oliver	PROPN
ajebi-1020	74	6	ikechukwu	ikechukwu	PROPN
ajebi-1020	74	7	inyiama	inyiama	PROPN
ajebi-1020	74	8	,	,	PUNCT
ajebi-1020	74	9	olubukunola	olubukunola	PROPN
ajebi-1020	74	10	ranti	ranti	NOUN
ajebi-1020	74	11	uwuigbe	uwuigbe	NOUN
ajebi-1020	74	12	(	(	PUNCT
ajebi-1020	74	13	2022	2022	NUM
ajebi-1020	74	14	)	)	PUNCT
ajebi-1020	74	15	roa	roa	PROPN
ajebi-1020	74	16	.	.	PUNCT
ajebi-1020	74	17	quang	quang	PROPN
ajebi-1020	75	1	linh	linh	PROPN
ajebi-1020	75	2	huynh	huynh	PROPN
ajebi-1020	75	3	,	,	PUNCT
ajebi-1020	75	4	maryam	maryam	PROPN
ajebi-1020	75	5	ashraf	ashraf	PROPN
ajebi-1020	75	6	,	,	PUNCT
ajebi-1020	75	7	erum	erum	PROPN
ajebi-1020	75	8	shaikh	shaikh	PROPN
ajebi-1020	75	9	and	and	CCONJ
ajebi-1020	75	10	waqas	waqas	PROPN
ajebi-1020	75	11	ahmad	ahmad	PROPN
ajebi-1020	75	12	wattoo	wattoo	PROPN
ajebi-1020	75	13	(	(	PUNCT
ajebi-1020	75	14	2022	2022	NUM
ajebi-1020	75	15	)	)	PUNCT
ajebi-1020	75	16	profitability	profitability	NOUN
ajebi-1020	75	17	.	.	PUNCT
ajebi-1020	76	1	gerçek	gerçek	PROPN
ajebi-1020	76	2	özparlak	özparlak	NOUN
ajebi-1020	76	3	(	(	PUNCT
ajebi-1020	76	4	2022	2022	NUM
ajebi-1020	76	5	)	)	PUNCT
ajebi-1020	76	6	market	market	NOUN
ajebi-1020	76	7	value	value	NOUN
ajebi-1020	76	8	,	,	PUNCT
ajebi-1020	76	9	roa	roa	PROPN
ajebi-1020	76	10	,	,	PUNCT
ajebi-1020	76	11	roe	roe	PROPN
ajebi-1020	76	12	&	&	CCONJ
ajebi-1020	76	13	tobin	tobin	PROPN
ajebi-1020	76	14	’s	’s	PART
ajebi-1020	76	15	q.	q.	PROPN
ajebi-1020	76	16	source	source	NOUN
ajebi-1020	76	17	:	:	PUNCT
ajebi-1020	76	18	personal	personal	ADJ
ajebi-1020	76	19	development	development	NOUN
ajebi-1020	76	20	.	.	PUNCT
ajebi-1020	77	1	the	the	DET
ajebi-1020	77	2	results	result	NOUN
ajebi-1020	77	3	of	of	ADP
ajebi-1020	77	4	our	our	PRON
ajebi-1020	77	5	quest	quest	NOUN
ajebi-1020	77	6	show	show	NOUN
ajebi-1020	77	7	that	that	SCONJ
ajebi-1020	77	8	“	"	PUNCT
ajebi-1020	77	9	11	11	NUM
ajebi-1020	77	10	out	out	ADP
ajebi-1020	77	11	of	of	ADP
ajebi-1020	77	12	24	24	NUM
ajebi-1020	77	13	”	"	PUNCT
ajebi-1020	77	14	of	of	ADP
ajebi-1020	77	15	the	the	DET
ajebi-1020	77	16	scientific	scientific	ADJ
ajebi-1020	77	17	articles	article	NOUN
ajebi-1020	77	18	analyzed	analyze	VERB
ajebi-1020	77	19	used	use	VERB
ajebi-1020	77	20	the	the	DET
ajebi-1020	77	21	roe	roe	NOUN
ajebi-1020	77	22	index	index	NOUN
ajebi-1020	77	23	to	to	PART
ajebi-1020	77	24	measure	measure	VERB
ajebi-1020	77	25	financial	financial	ADJ
ajebi-1020	77	26	performance	performance	NOUN
ajebi-1020	77	27	(	(	PUNCT
ajebi-1020	77	28	with	with	ADP
ajebi-1020	77	29	a	a	DET
ajebi-1020	77	30	percentage	percentage	NOUN
ajebi-1020	77	31	of	of	ADP
ajebi-1020	77	32	45.83	45.83	NUM
ajebi-1020	77	33	%	%	NOUN
ajebi-1020	77	34	)	)	PUNCT
ajebi-1020	77	35	,	,	PUNCT
ajebi-1020	77	36	while	while	SCONJ
ajebi-1020	77	37	15	15	NUM
ajebi-1020	77	38	of	of	ADP
ajebi-1020	77	39	the	the	DET
ajebi-1020	77	40	scientific	scientific	ADJ
ajebi-1020	77	41	works	work	NOUN
ajebi-1020	77	42	opted	opt	VERB
ajebi-1020	77	43	for	for	SCONJ
ajebi-1020	77	44	the	the	DET
ajebi-1020	77	45	roa	roa	NOUN
ajebi-1020	77	46	to	to	PART
ajebi-1020	77	47	evaluate	evaluate	VERB
ajebi-1020	77	48	this	this	DET
ajebi-1020	77	49	performance	performance	NOUN
ajebi-1020	77	50	(	(	PUNCT
ajebi-1020	77	51	with	with	ADP
ajebi-1020	77	52	a	a	DET
ajebi-1020	77	53	major	major	ADJ
ajebi-1020	77	54	percentage	percentage	NOUN
ajebi-1020	77	55	of	of	ADP
ajebi-1020	77	56	62.5	62.5	NUM
ajebi-1020	77	57	%	%	NOUN
ajebi-1020	77	58	)	)	PUNCT
ajebi-1020	77	59	.	.	PUNCT
ajebi-1020	78	1	the	the	DET
ajebi-1020	78	2	other	other	ADJ
ajebi-1020	78	3	measurement	measurement	NOUN
ajebi-1020	78	4	indicators	indicator	NOUN
ajebi-1020	78	5	were	be	AUX
ajebi-1020	78	6	applied	apply	VERB
ajebi-1020	78	7	with	with	ADP
ajebi-1020	78	8	negligible	negligible	ADJ
ajebi-1020	78	9	percentages	percentage	NOUN
ajebi-1020	78	10	.	.	PUNCT
ajebi-1020	79	1	from	from	ADP
ajebi-1020	79	2	this	this	DET
ajebi-1020	79	3	research	research	NOUN
ajebi-1020	79	4	,	,	PUNCT
ajebi-1020	79	5	we	we	PRON
ajebi-1020	79	6	can	can	AUX
ajebi-1020	79	7	easily	easily	ADV
ajebi-1020	79	8	deduce	deduce	VERB
ajebi-1020	79	9	that	that	SCONJ
ajebi-1020	79	10	the	the	DET
ajebi-1020	79	11	most	most	ADV
ajebi-1020	79	12	practiced	practice	VERB
ajebi-1020	79	13	indicators	indicator	NOUN
ajebi-1020	79	14	in	in	ADP
ajebi-1020	79	15	scientific	scientific	ADJ
ajebi-1020	79	16	research	research	NOUN
ajebi-1020	79	17	are	be	AUX
ajebi-1020	79	18	roe	roe	NOUN
ajebi-1020	79	19	and	and	CCONJ
ajebi-1020	79	20	roa	roa	PROPN
ajebi-1020	79	21	.	.	PUNCT
ajebi-1020	80	1	the	the	DET
ajebi-1020	80	2	return	return	NOUN
ajebi-1020	80	3	on	on	ADP
ajebi-1020	80	4	equity	equity	NOUN
ajebi-1020	80	5	(	(	PUNCT
ajebi-1020	80	6	roe	roe	NOUN
ajebi-1020	80	7	)	)	PUNCT
ajebi-1020	80	8	measures	measure	VERB
ajebi-1020	80	9	the	the	DET
ajebi-1020	80	10	financial	financial	ADJ
ajebi-1020	80	11	return	return	NOUN
ajebi-1020	80	12	on	on	ADP
ajebi-1020	80	13	equity	equity	NOUN
ajebi-1020	80	14	.	.	PUNCT
ajebi-1020	81	1	roe	roe	PROPN
ajebi-1020	81	2	is	be	AUX
ajebi-1020	81	3	formulated	formulate	VERB
ajebi-1020	81	4	mathematically	mathematically	ADV
ajebi-1020	81	5	by	by	ADP
ajebi-1020	81	6	the	the	DET
ajebi-1020	81	7	ratio	ratio	NOUN
ajebi-1020	81	8	between	between	ADP
ajebi-1020	81	9	net	net	ADJ
ajebi-1020	81	10	income	income	NOUN
ajebi-1020	81	11	and	and	CCONJ
ajebi-1020	81	12	equity	equity	NOUN
ajebi-1020	81	13	.	.	PUNCT
ajebi-1020	82	1	on	on	ADP
ajebi-1020	82	2	the	the	DET
ajebi-1020	82	3	other	other	ADJ
ajebi-1020	82	4	hand	hand	NOUN
ajebi-1020	82	5	,	,	PUNCT
ajebi-1020	82	6	return	return	VERB
ajebi-1020	82	7	on	on	ADP
ajebi-1020	82	8	assets	asset	NOUN
ajebi-1020	82	9	(	(	PUNCT
ajebi-1020	82	10	roa	roa	NOUN
ajebi-1020	82	11	)	)	PUNCT
ajebi-1020	82	12	measures	measure	VERB
ajebi-1020	82	13	the	the	DET
ajebi-1020	82	14	ratio	ratio	NOUN
ajebi-1020	82	15	between	between	ADP
ajebi-1020	82	16	net	net	ADJ
ajebi-1020	82	17	income	income	NOUN
ajebi-1020	82	18	and	and	CCONJ
ajebi-1020	82	19	total	total	ADJ
ajebi-1020	82	20	assets	asset	NOUN
ajebi-1020	82	21	and	and	CCONJ
ajebi-1020	82	22	expresses	express	VERB
ajebi-1020	82	23	the	the	DET
ajebi-1020	82	24	ability	ability	NOUN
ajebi-1020	82	25	of	of	ADP
ajebi-1020	82	26	a	a	DET
ajebi-1020	82	27	company	company	NOUN
ajebi-1020	82	28	to	to	PART
ajebi-1020	82	29	generate	generate	VERB
ajebi-1020	82	30	income	income	NOUN
ajebi-1020	82	31	from	from	ADP
ajebi-1020	82	32	its	its	PRON
ajebi-1020	82	33	resources	resource	NOUN
ajebi-1020	82	34	.	.	PUNCT
ajebi-1020	83	1	research	research	NOUN
ajebi-1020	83	2	methodology	methodology	NOUN
ajebi-1020	83	3	a	a	DET
ajebi-1020	83	4	research	research	NOUN
ajebi-1020	83	5	approach	approach	NOUN
ajebi-1020	83	6	:	:	PUNCT
ajebi-1020	83	7	the	the	DET
ajebi-1020	83	8	main	main	ADJ
ajebi-1020	83	9	objective	objective	NOUN
ajebi-1020	83	10	of	of	ADP
ajebi-1020	83	11	this	this	DET
ajebi-1020	83	12	work	work	NOUN
ajebi-1020	83	13	is	be	AUX
ajebi-1020	83	14	to	to	PART
ajebi-1020	83	15	analyze	analyze	VERB
ajebi-1020	83	16	the	the	DET
ajebi-1020	83	17	statistical	statistical	ADJ
ajebi-1020	83	18	correlation	correlation	NOUN
ajebi-1020	83	19	between	between	ADP
ajebi-1020	83	20	the	the	DET
ajebi-1020	83	21	quality	quality	NOUN
ajebi-1020	83	22	of	of	ADP
ajebi-1020	83	23	financial	financial	ADJ
ajebi-1020	83	24	information	information	NOUN
ajebi-1020	83	25	(	(	PUNCT
ajebi-1020	83	26	with	with	ADP
ajebi-1020	83	27	ifrs	ifrs	PROPN
ajebi-1020	83	28	)	)	PUNCT
ajebi-1020	83	29	and	and	CCONJ
ajebi-1020	83	30	the	the	DET
ajebi-1020	83	31	financial	financial	ADJ
ajebi-1020	83	32	performance	performance	NOUN
ajebi-1020	83	33	of	of	ADP
ajebi-1020	83	34	companies	company	NOUN
ajebi-1020	83	35	publishing	publish	VERB
ajebi-1020	83	36	financial	financial	ADJ
ajebi-1020	83	37	reports	report	NOUN
ajebi-1020	83	38	adapted	adapt	VERB
ajebi-1020	83	39	to	to	ADP
ajebi-1020	83	40	international	international	ADJ
ajebi-1020	83	41	accounting	accounting	NOUN
ajebi-1020	83	42	standards	standard	NOUN
ajebi-1020	83	43	.	.	PUNCT
ajebi-1020	84	1	for	for	ADP
ajebi-1020	84	2	this	this	PRON
ajebi-1020	84	3	,	,	PUNCT
ajebi-1020	84	4	the	the	DET
ajebi-1020	84	5	present	present	ADJ
ajebi-1020	84	6	research	research	NOUN
ajebi-1020	84	7	will	will	AUX
ajebi-1020	84	8	essentially	essentially	ADV
ajebi-1020	84	9	aim	aim	VERB
ajebi-1020	84	10	to	to	PART
ajebi-1020	84	11	dissect	dissect	VERB
ajebi-1020	84	12	this	this	DET
ajebi-1020	84	13	correlation	correlation	NOUN
ajebi-1020	84	14	relationship	relationship	NOUN
ajebi-1020	84	15	between	between	ADP
ajebi-1020	84	16	:	:	PUNCT
ajebi-1020	84	17	the	the	DET
ajebi-1020	84	18	qualitative	qualitative	ADJ
ajebi-1020	84	19	characteristics	characteristic	NOUN
ajebi-1020	84	20	of	of	ADP
ajebi-1020	84	21	financial	financial	ADJ
ajebi-1020	84	22	and	and	CCONJ
ajebi-1020	84	23	accounting	accounting	NOUN
ajebi-1020	84	24	information	information	NOUN
ajebi-1020	84	25	identified	identify	VERB
ajebi-1020	84	26	by	by	ADP
ajebi-1020	84	27	the	the	DET
ajebi-1020	84	28	conceptual	conceptual	ADJ
ajebi-1020	84	29	framework	framework	NOUN
ajebi-1020	84	30	developed	develop	VERB
ajebi-1020	84	31	by	by	ADP
ajebi-1020	84	32	the	the	DET
ajebi-1020	84	33	iasb	iasb	NOUN
ajebi-1020	84	34	and	and	CCONJ
ajebi-1020	84	35	the	the	DET
ajebi-1020	84	36	fasb	fasb	NOUN
ajebi-1020	84	37	in	in	ADP
ajebi-1020	84	38	2008	2008	NUM
ajebi-1020	84	39	(	(	PUNCT
ajebi-1020	84	40	the	the	DET
ajebi-1020	84	41	fundamental	fundamental	ADJ
ajebi-1020	84	42	qualitative	qualitative	ADJ
ajebi-1020	84	43	characteristics	characteristic	NOUN
ajebi-1020	84	44	;	;	PUNCT
ajebi-1020	84	45	the	the	DET
ajebi-1020	84	46	enhancing	enhance	VERB
ajebi-1020	84	47	qualitative	qualitative	ADJ
ajebi-1020	84	48	characteristics	characteristic	NOUN
ajebi-1020	84	49	)	)	PUNCT
ajebi-1020	84	50	.	.	PUNCT
ajebi-1020	85	1	&	&	CCONJ
ajebi-1020	85	2	financial	financial	ADJ
ajebi-1020	85	3	performance	performance	NOUN
ajebi-1020	85	4	(	(	PUNCT
ajebi-1020	85	5	in	in	ADP
ajebi-1020	85	6	the	the	DET
ajebi-1020	85	7	short	short	ADJ
ajebi-1020	85	8	,	,	PUNCT
ajebi-1020	85	9	medium	medium	ADJ
ajebi-1020	85	10	and	and	CCONJ
ajebi-1020	85	11	long	long	ADJ
ajebi-1020	85	12	term	term	NOUN
ajebi-1020	85	13	)	)	PUNCT
ajebi-1020	85	14	.	.	PUNCT
ajebi-1020	86	1	b	b	X
ajebi-1020	86	2	research	research	NOUN
ajebi-1020	86	3	model	model	NOUN
ajebi-1020	86	4	:	:	PUNCT
ajebi-1020	86	5	the	the	DET
ajebi-1020	86	6	relationship	relationship	NOUN
ajebi-1020	86	7	that	that	PRON
ajebi-1020	86	8	connects	connect	VERB
ajebi-1020	86	9	these	these	DET
ajebi-1020	86	10	variables	variable	NOUN
ajebi-1020	86	11	can	can	AUX
ajebi-1020	86	12	be	be	AUX
ajebi-1020	86	13	schematized	schematize	VERB
ajebi-1020	86	14	and	and	CCONJ
ajebi-1020	86	15	visualized	visualize	VERB
ajebi-1020	86	16	in	in	ADP
ajebi-1020	86	17	the	the	DET
ajebi-1020	86	18	model	model	NOUN
ajebi-1020	86	19	undermentioned	undermentione	VERB
ajebi-1020	86	20	:	:	PUNCT
ajebi-1020	86	21	figure	figure	VERB
ajebi-1020	86	22	1	1	NUM
ajebi-1020	86	23	:	:	PUNCT
ajebi-1020	86	24	research	research	NOUN
ajebi-1020	86	25	model	model	NOUN
ajebi-1020	86	26	.	.	PUNCT
ajebi-1020	87	1	source	source	NOUN
ajebi-1020	87	2	:	:	PUNCT
ajebi-1020	87	3	personal	personal	ADJ
ajebi-1020	87	4	development	development	NOUN
ajebi-1020	87	5	.	.	PUNCT
ajebi-1020	88	1	p	p	PROPN
ajebi-1020	88	2	ag	ag	PROPN
ajebi-1020	88	3	e	e	PROPN
ajebi-1020	88	4	9	9	NUM
ajebi-1020	88	5	5	5	NUM
ajebi-1020	88	6	am	am	NOUN
ajebi-1020	88	7	.	.	PUNCT
ajebi-1020	89	1	j.	j.	PROPN
ajebi-1020	89	2	econ	econ	PROPN
ajebi-1020	89	3	.	.	PUNCT
ajebi-1020	89	4	bus	bus	PROPN
ajebi-1020	89	5	.	.	PUNCT
ajebi-1020	90	1	innov	innov	PROPN
ajebi-1020	90	2	.	.	PUNCT
ajebi-1020	91	1	2(2	2(2	NUM
ajebi-1020	91	2	)	)	PUNCT
ajebi-1020	92	1	93	93	NUM
ajebi-1020	92	2	-	-	SYM
ajebi-1020	92	3	100	100	NUM
ajebi-1020	92	4	,	,	PUNCT
ajebi-1020	92	5	2023	2023	NUM
ajebi-1020	92	6	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-1020	92	7	c	c	PROPN
ajebi-1020	92	8	administration	administration	NOUN
ajebi-1020	92	9	of	of	ADP
ajebi-1020	92	10	the	the	DET
ajebi-1020	92	11	questionnaire	questionnaire	NOUN
ajebi-1020	92	12	:	:	PUNCT
ajebi-1020	92	13	the	the	DET
ajebi-1020	92	14	questioned	questioned	ADJ
ajebi-1020	92	15	sample	sample	NOUN
ajebi-1020	92	16	:	:	PUNCT
ajebi-1020	92	17	our	our	PRON
ajebi-1020	92	18	selected	select	VERB
ajebi-1020	92	19	sample	sample	NOUN
ajebi-1020	92	20	includes	include	VERB
ajebi-1020	92	21	314	314	NUM
ajebi-1020	92	22	people	people	NOUN
ajebi-1020	92	23	,	,	PUNCT
ajebi-1020	92	24	it	it	PRON
ajebi-1020	92	25	is	be	AUX
ajebi-1020	92	26	made	make	VERB
ajebi-1020	92	27	up	up	ADP
ajebi-1020	92	28	of	of	ADP
ajebi-1020	92	29	:	:	PUNCT
ajebi-1020	92	30			NUM
ajebi-1020	92	31	accountants	accountant	NOUN
ajebi-1020	92	32	;	;	PUNCT
ajebi-1020	92	33			NUM
ajebi-1020	92	34	chartered	charter	VERB
ajebi-1020	92	35	accountants	accountant	NOUN
ajebi-1020	92	36	;	;	PUNCT
ajebi-1020	92	37			NUM
ajebi-1020	92	38	accounting	accounting	NOUN
ajebi-1020	92	39	teachers	teacher	NOUN
ajebi-1020	92	40	;	;	PUNCT
ajebi-1020	92	41			NUM
ajebi-1020	92	42	doctors	doctor	NOUN
ajebi-1020	92	43	and	and	CCONJ
ajebi-1020	92	44	doctoral	doctoral	ADJ
ajebi-1020	92	45	students	student	NOUN
ajebi-1020	92	46	.	.	PUNCT
ajebi-1020	93	1	the	the	DET
ajebi-1020	93	2	population	population	NOUN
ajebi-1020	93	3	questioned	question	VERB
ajebi-1020	93	4	must	must	AUX
ajebi-1020	93	5	have	have	VERB
ajebi-1020	93	6	,	,	PUNCT
ajebi-1020	93	7	at	at	ADP
ajebi-1020	93	8	least	least	ADJ
ajebi-1020	93	9	and	and	CCONJ
ajebi-1020	93	10	at	at	ADP
ajebi-1020	93	11	a	a	DET
ajebi-1020	93	12	minimum	minimum	NOUN
ajebi-1020	93	13	,	,	PUNCT
ajebi-1020	93	14	a	a	DET
ajebi-1020	93	15	master	master	NOUN
ajebi-1020	93	16	’s	’s	PART
ajebi-1020	93	17	degree	degree	NOUN
ajebi-1020	93	18	in	in	ADP
ajebi-1020	93	19	accounting	accounting	NOUN
ajebi-1020	93	20	and	and	CCONJ
ajebi-1020	93	21	auditing	auditing	NOUN
ajebi-1020	93	22	.	.	PUNCT
ajebi-1020	94	1	collection	collection	NOUN
ajebi-1020	94	2	of	of	ADP
ajebi-1020	94	3	responses	response	NOUN
ajebi-1020	94	4	:	:	PUNCT
ajebi-1020	94	5	the	the	DET
ajebi-1020	94	6	questionnaire	questionnaire	NOUN
ajebi-1020	94	7	was	be	AUX
ajebi-1020	94	8	distributed	distribute	VERB
ajebi-1020	94	9	(	(	PUNCT
ajebi-1020	94	10	paper	paper	NOUN
ajebi-1020	94	11	version	version	NOUN
ajebi-1020	94	12	)	)	PUNCT
ajebi-1020	94	13	to	to	ADP
ajebi-1020	94	14	an	an	DET
ajebi-1020	94	15	initial	initial	ADJ
ajebi-1020	94	16	sample	sample	NOUN
ajebi-1020	94	17	of	of	ADP
ajebi-1020	94	18	232	232	NUM
ajebi-1020	94	19	people	people	NOUN
ajebi-1020	94	20	and	and	CCONJ
ajebi-1020	94	21	the	the	DET
ajebi-1020	94	22	responses	response	NOUN
ajebi-1020	94	23	were	be	AUX
ajebi-1020	94	24	immediately	immediately	ADV
ajebi-1020	94	25	collected	collect	VERB
ajebi-1020	94	26	.	.	PUNCT
ajebi-1020	95	1	the	the	DET
ajebi-1020	95	2	questionnaire	questionnaire	NOUN
ajebi-1020	95	3	was	be	AUX
ajebi-1020	95	4	sent	send	VERB
ajebi-1020	95	5	for	for	ADP
ajebi-1020	95	6	a	a	DET
ajebi-1020	95	7	second	second	ADJ
ajebi-1020	95	8	sample	sample	NOUN
ajebi-1020	95	9	by	by	ADP
ajebi-1020	95	10	the	the	DET
ajebi-1020	95	11	google	google	PROPN
ajebi-1020	95	12	platform	platform	NOUN
ajebi-1020	95	13	and	and	CCONJ
ajebi-1020	95	14	the	the	DET
ajebi-1020	95	15	answers	answer	NOUN
ajebi-1020	95	16	were	be	AUX
ajebi-1020	95	17	received	receive	VERB
ajebi-1020	95	18	,	,	PUNCT
ajebi-1020	95	19	on	on	ADP
ajebi-1020	95	20	average	average	ADJ
ajebi-1020	95	21	,	,	PUNCT
ajebi-1020	95	22	after	after	ADP
ajebi-1020	95	23	a	a	DET
ajebi-1020	95	24	duration	duration	NOUN
ajebi-1020	95	25	of	of	ADP
ajebi-1020	95	26	23	23	NUM
ajebi-1020	95	27	days	day	NOUN
ajebi-1020	95	28	.	.	PUNCT
ajebi-1020	96	1	software	software	NOUN
ajebi-1020	96	2	used	use	VERB
ajebi-1020	96	3	for	for	ADP
ajebi-1020	96	4	data	datum	NOUN
ajebi-1020	96	5	analysis	analysis	NOUN
ajebi-1020	96	6	:	:	PUNCT
ajebi-1020	96	7	ibm	ibm	PROPN
ajebi-1020	96	8	spss	spss	PROPN
ajebi-1020	96	9	statistics	statistic	NOUN
ajebi-1020	96	10	is	be	AUX
ajebi-1020	96	11	a	a	DET
ajebi-1020	96	12	powerful	powerful	ADJ
ajebi-1020	96	13	statistical	statistical	ADJ
ajebi-1020	96	14	software	software	NOUN
ajebi-1020	96	15	platform	platform	NOUN
ajebi-1020	96	16	.	.	PUNCT
ajebi-1020	97	1	it	it	PRON
ajebi-1020	97	2	offers	offer	VERB
ajebi-1020	97	3	a	a	DET
ajebi-1020	97	4	user	user	NOUN
ajebi-1020	97	5	-	-	PUNCT
ajebi-1020	97	6	friendly	friendly	ADJ
ajebi-1020	97	7	interface	interface	NOUN
ajebi-1020	97	8	and	and	CCONJ
ajebi-1020	97	9	a	a	DET
ajebi-1020	97	10	robust	robust	ADJ
ajebi-1020	97	11	set	set	NOUN
ajebi-1020	97	12	of	of	ADP
ajebi-1020	97	13	features	feature	NOUN
ajebi-1020	97	14	that	that	PRON
ajebi-1020	97	15	lets	lets	AUX
ajebi-1020	97	16	quickly	quickly	ADV
ajebi-1020	97	17	extract	extract	VERB
ajebi-1020	97	18	actionable	actionable	ADJ
ajebi-1020	97	19	insights	insight	NOUN
ajebi-1020	97	20	from	from	ADP
ajebi-1020	97	21	data	data	PROPN
ajebi-1020	97	22	.	.	PUNCT
ajebi-1020	98	1	ibm	ibm	PROPN
ajebi-1020	98	2	spss	spss	PROPN
ajebi-1020	98	3	statistics	statistic	NOUN
ajebi-1020	98	4	is	be	AUX
ajebi-1020	98	5	the	the	DET
ajebi-1020	98	6	world	world	NOUN
ajebi-1020	98	7	’s	’s	PART
ajebi-1020	98	8	leading	lead	VERB
ajebi-1020	98	9	statistical	statistical	ADJ
ajebi-1020	98	10	software	software	NOUN
ajebi-1020	98	11	used	use	VERB
ajebi-1020	98	12	to	to	PART
ajebi-1020	98	13	solve	solve	VERB
ajebi-1020	98	14	business	business	NOUN
ajebi-1020	98	15	and	and	CCONJ
ajebi-1020	98	16	research	research	NOUN
ajebi-1020	98	17	problems	problem	NOUN
ajebi-1020	98	18	by	by	ADP
ajebi-1020	98	19	means	mean	NOUN
ajebi-1020	98	20	of	of	ADP
ajebi-1020	98	21	ad	ad	NOUN
ajebi-1020	98	22	-	-	PUNCT
ajebi-1020	98	23	hoc	hoc	ADJ
ajebi-1020	98	24	analysis	analysis	NOUN
ajebi-1020	98	25	,	,	PUNCT
ajebi-1020	98	26	hypothesis	hypothesis	NOUN
ajebi-1020	98	27	testing	testing	NOUN
ajebi-1020	98	28	,	,	PUNCT
ajebi-1020	98	29	and	and	CCONJ
ajebi-1020	98	30	predictive	predictive	ADJ
ajebi-1020	98	31	analytics	analytic	NOUN
ajebi-1020	98	32	.	.	PUNCT
ajebi-1020	99	1	researchers	researcher	NOUN
ajebi-1020	99	2	use	use	VERB
ajebi-1020	99	3	ibm	ibm	PROPN
ajebi-1020	99	4	spss	spss	PROPN
ajebi-1020	99	5	statistics	statistic	NOUN
ajebi-1020	99	6	to	to	PART
ajebi-1020	99	7	understand	understand	VERB
ajebi-1020	99	8	data	datum	NOUN
ajebi-1020	99	9	,	,	PUNCT
ajebi-1020	99	10	analyze	analyze	VERB
ajebi-1020	99	11	trends	trend	NOUN
ajebi-1020	99	12	,	,	PUNCT
ajebi-1020	99	13	forecast	forecast	NOUN
ajebi-1020	99	14	and	and	CCONJ
ajebi-1020	99	15	plan	plan	VERB
ajebi-1020	99	16	to	to	PART
ajebi-1020	99	17	validate	validate	VERB
ajebi-1020	99	18	assumptions	assumption	NOUN
ajebi-1020	99	19	and	and	CCONJ
ajebi-1020	99	20	drive	drive	VERB
ajebi-1020	99	21	accurate	accurate	ADJ
ajebi-1020	99	22	conclusions	conclusion	NOUN
ajebi-1020	99	23	.	.	PUNCT
ajebi-1020	100	1	results	result	NOUN
ajebi-1020	100	2	and	and	CCONJ
ajebi-1020	100	3	discussion	discussion	VERB
ajebi-1020	100	4	a	a	DET
ajebi-1020	100	5	statistical	statistical	ADJ
ajebi-1020	100	6	interpretation	interpretation	NOUN
ajebi-1020	100	7	of	of	ADP
ajebi-1020	100	8	the	the	DET
ajebi-1020	100	9	results	result	NOUN
ajebi-1020	100	10	:	:	PUNCT
ajebi-1020	100	11	table	table	NOUN
ajebi-1020	100	12	2	2	NUM
ajebi-1020	100	13	:	:	PUNCT
ajebi-1020	100	14	answers	answer	NOUN
ajebi-1020	100	15	on	on	ADP
ajebi-1020	100	16	questionnaire	questionnaire	NOUN
ajebi-1020	100	17	.	.	PUNCT
ajebi-1020	101	1	response	response	NOUN
ajebi-1020	101	2	code	code	NOUN
ajebi-1020	101	3	1	1	NUM
ajebi-1020	101	4	2	2	NUM
ajebi-1020	101	5	3	3	NUM
ajebi-1020	101	6	4	4	NUM
ajebi-1020	101	7	5	5	NUM
ajebi-1020	101	8	meaning	mean	VERB
ajebi-1020	101	9	valueless	valueless	NOUN
ajebi-1020	101	10	little	little	ADV
ajebi-1020	101	11	–	–	PUNCT
ajebi-1020	101	12	slightly	slightly	ADV
ajebi-1020	101	13	moderately	moderately	ADV
ajebi-1020	101	14	acceptable	acceptable	ADJ
ajebi-1020	101	15	quitte	quitte	NOUN
ajebi-1020	101	16	well	well	INTJ
ajebi-1020	101	17	very	very	ADV
ajebi-1020	101	18	well	well	ADV
ajebi-1020	101	19	number	number	NOUN
ajebi-1020	101	20	of	of	ADP
ajebi-1020	101	21	answers	answer	NOUN
ajebi-1020	101	22	–	–	PUNCT
ajebi-1020	101	23	relevance	relevance	NOUN
ajebi-1020	101	24	12	12	NUM
ajebi-1020	101	25	16	16	NUM
ajebi-1020	101	26	44	44	NUM
ajebi-1020	101	27	63	63	NUM
ajebi-1020	101	28	179	179	NUM
ajebi-1020	101	29	number	number	NOUN
ajebi-1020	101	30	of	of	ADP
ajebi-1020	101	31	answers	answer	NOUN
ajebi-1020	101	32	faithful	faithful	ADJ
ajebi-1020	101	33	representation	representation	NOUN
ajebi-1020	101	34	2111	2111	NUM
ajebi-1020	101	35	27	27	NUM
ajebi-1020	101	36	81	81	NUM
ajebi-1020	101	37	108	108	NUM
ajebi-1020	101	38	77	77	NUM
ajebi-1020	101	39	number	number	NOUN
ajebi-1020	101	40	of	of	ADP
ajebi-1020	101	41	answers	answer	NOUN
ajebi-1020	101	42	–	–	PUNCT
ajebi-1020	101	43	understandability	understandability	NOUN
ajebi-1020	101	44	18	18	NUM
ajebi-1020	101	45	48	48	NUM
ajebi-1020	101	46	145	145	NUM
ajebi-1020	101	47	60	60	NUM
ajebi-1020	101	48	43	43	NUM
ajebi-1020	101	49	number	number	NOUN
ajebi-1020	101	50	of	of	ADP
ajebi-1020	101	51	answers	answer	NOUN
ajebi-1020	101	52	–	–	PUNCT
ajebi-1020	101	53	comparability	comparability	NOUN
ajebi-1020	101	54	24	24	NUM
ajebi-1020	101	55	143	143	NUM
ajebi-1020	101	56	113	113	NUM
ajebi-1020	101	57	23	23	NUM
ajebi-1020	101	58	11	11	NUM
ajebi-1020	101	59	number	number	NOUN
ajebi-1020	101	60	of	of	ADP
ajebi-1020	101	61	answers	answer	NOUN
ajebi-1020	101	62	verifiability	verifiability	NOUN
ajebi-1020	101	63	9	9	NUM
ajebi-1020	101	64	16	16	NUM
ajebi-1020	101	65	48	48	NUM
ajebi-1020	101	66	72	72	NUM
ajebi-1020	101	67	169	169	NUM
ajebi-1020	101	68	number	number	NOUN
ajebi-1020	101	69	of	of	ADP
ajebi-1020	101	70	answers	answer	NOUN
ajebi-1020	101	71	–	–	PUNCT
ajebi-1020	101	72	timeliness	timeliness	NOUN
ajebi-1020	101	73	21	21	NUM
ajebi-1020	101	74	69	69	NUM
ajebi-1020	101	75	161	161	NUM
ajebi-1020	101	76	43	43	NUM
ajebi-1020	101	77	20	20	NUM
ajebi-1020	101	78	number	number	NOUN
ajebi-1020	101	79	of	of	ADP
ajebi-1020	101	80	answers	answer	NOUN
ajebi-1020	101	81	financial	financial	ADJ
ajebi-1020	101	82	performance	performance	NOUN
ajebi-1020	101	83	in	in	ADP
ajebi-1020	101	84	st	st	PROPN
ajebi-1020	101	85	293	293	NUM
ajebi-1020	101	86	13	13	NUM
ajebi-1020	101	87	7	7	NUM
ajebi-1020	101	88	1	1	NUM
ajebi-1020	101	89	0	0	NUM
ajebi-1020	101	90	number	number	NOUN
ajebi-1020	101	91	of	of	ADP
ajebi-1020	101	92	answers	answer	NOUN
ajebi-1020	101	93	financial	financial	ADJ
ajebi-1020	101	94	performance	performance	NOUN
ajebi-1020	101	95	in	in	ADP
ajebi-1020	101	96	mlt	mlt	PROPN
ajebi-1020	101	97	14	14	NUM
ajebi-1020	101	98	11	11	NUM
ajebi-1020	101	99	59	59	NUM
ajebi-1020	101	100	128	128	NUM
ajebi-1020	101	101	102	102	NUM
ajebi-1020	101	102	source	source	NOUN
ajebi-1020	101	103	:	:	PUNCT
ajebi-1020	101	104	personal	personal	ADJ
ajebi-1020	101	105	development	development	NOUN
ajebi-1020	101	106	.	.	PUNCT
ajebi-1020	102	1	interpretations	interpretation	NOUN
ajebi-1020	102	2	:	:	PUNCT
ajebi-1020	102	3	from	from	ADP
ajebi-1020	102	4	the	the	DET
ajebi-1020	102	5	results	result	NOUN
ajebi-1020	102	6	,	,	PUNCT
ajebi-1020	102	7	we	we	PRON
ajebi-1020	102	8	find	find	VERB
ajebi-1020	102	9	that	that	SCONJ
ajebi-1020	102	10	:	:	PUNCT
ajebi-1020	102	11	57.01	57.01	NUM
ajebi-1020	102	12	%	%	NOUN
ajebi-1020	102	13	of	of	ADP
ajebi-1020	102	14	people	people	NOUN
ajebi-1020	102	15	confirmed	confirm	VERB
ajebi-1020	102	16	that	that	SCONJ
ajebi-1020	102	17	the	the	DET
ajebi-1020	102	18	application	application	NOUN
ajebi-1020	102	19	of	of	ADP
ajebi-1020	102	20	ifrs	ifrs	NOUN
ajebi-1020	102	21	standards	standard	NOUN
ajebi-1020	102	22	makes	make	VERB
ajebi-1020	102	23	accounting	accounting	NOUN
ajebi-1020	102	24	&	&	CCONJ
ajebi-1020	102	25	financial	financial	ADJ
ajebi-1020	102	26	information	information	NOUN
ajebi-1020	102	27	very	very	ADV
ajebi-1020	102	28	relevant	relevant	ADJ
ajebi-1020	102	29	;	;	PUNCT
ajebi-1020	102	30	34.39	34.39	NUM
ajebi-1020	102	31	%	%	NOUN
ajebi-1020	102	32	say	say	VERB
ajebi-1020	102	33	that	that	SCONJ
ajebi-1020	102	34	the	the	DET
ajebi-1020	102	35	adoption	adoption	NOUN
ajebi-1020	102	36	of	of	ADP
ajebi-1020	102	37	ifrs	ifrs	PROPN
ajebi-1020	102	38	makes	make	VERB
ajebi-1020	102	39	the	the	DET
ajebi-1020	102	40	representation	representation	NOUN
ajebi-1020	102	41	of	of	ADP
ajebi-1020	102	42	accounting	accounting	NOUN
ajebi-1020	102	43	&	&	CCONJ
ajebi-1020	102	44	financial	financial	ADJ
ajebi-1020	102	45	information	information	NOUN
ajebi-1020	102	46	quite	quite	ADV
ajebi-1020	102	47	faithful	faithful	ADJ
ajebi-1020	102	48	;	;	PUNCT
ajebi-1020	102	49	46.18	46.18	NUM
ajebi-1020	102	50	%	%	NOUN
ajebi-1020	102	51	of	of	ADP
ajebi-1020	102	52	respondents	respondent	NOUN
ajebi-1020	102	53	declare	declare	VERB
ajebi-1020	102	54	that	that	SCONJ
ajebi-1020	102	55	the	the	DET
ajebi-1020	102	56	application	application	NOUN
ajebi-1020	102	57	of	of	ADP
ajebi-1020	102	58	ifrs	ifrs	PROPN
ajebi-1020	102	59	standards	standard	NOUN
ajebi-1020	102	60	moderately	moderately	ADV
ajebi-1020	102	61	facilitates	facilitate	VERB
ajebi-1020	102	62	the	the	DET
ajebi-1020	102	63	comprehensibility	comprehensibility	NOUN
ajebi-1020	102	64	of	of	ADP
ajebi-1020	102	65	accounting	accounting	PROPN
ajebi-1020	102	66	&	&	CCONJ
ajebi-1020	102	67	financial	financial	ADJ
ajebi-1020	102	68	information	information	NOUN
ajebi-1020	102	69	;	;	PUNCT
ajebi-1020	102	70	45.54	45.54	NUM
ajebi-1020	102	71	%	%	NOUN
ajebi-1020	102	72	of	of	ADP
ajebi-1020	102	73	the	the	DET
ajebi-1020	102	74	population	population	NOUN
ajebi-1020	102	75	questioned	question	VERB
ajebi-1020	102	76	think	think	VERB
ajebi-1020	102	77	that	that	SCONJ
ajebi-1020	102	78	the	the	DET
ajebi-1020	102	79	application	application	NOUN
ajebi-1020	102	80	of	of	ADP
ajebi-1020	102	81	ifrs	ifrs	PROPN
ajebi-1020	102	82	standards	standard	NOUN
ajebi-1020	102	83	slightly	slightly	ADV
ajebi-1020	102	84	simplifies	simplify	VERB
ajebi-1020	102	85	the	the	DET
ajebi-1020	102	86	comparability	comparability	NOUN
ajebi-1020	102	87	of	of	ADP
ajebi-1020	102	88	accounting	accounting	PROPN
ajebi-1020	102	89	&	&	CCONJ
ajebi-1020	102	90	financial	financial	ADJ
ajebi-1020	102	91	information	information	NOUN
ajebi-1020	102	92	;	;	PUNCT
ajebi-1020	102	93	53.82	53.82	NUM
ajebi-1020	102	94	%	%	NOUN
ajebi-1020	102	95	of	of	ADP
ajebi-1020	102	96	respondents	respondent	NOUN
ajebi-1020	102	97	believe	believe	VERB
ajebi-1020	102	98	that	that	SCONJ
ajebi-1020	102	99	the	the	DET
ajebi-1020	102	100	application	application	NOUN
ajebi-1020	102	101	of	of	ADP
ajebi-1020	102	102	ifrs	ifrs	NOUN
ajebi-1020	102	103	standards	standard	NOUN
ajebi-1020	102	104	makes	make	VERB
ajebi-1020	102	105	accounting	accounting	NOUN
ajebi-1020	102	106	&	&	CCONJ
ajebi-1020	102	107	financial	financial	ADJ
ajebi-1020	102	108	information	information	NOUN
ajebi-1020	102	109	very	very	ADV
ajebi-1020	102	110	verifiable	verifiable	ADJ
ajebi-1020	102	111	;	;	PUNCT
ajebi-1020	102	112	51.27	51.27	NUM
ajebi-1020	102	113	%	%	NOUN
ajebi-1020	102	114	of	of	ADP
ajebi-1020	102	115	the	the	DET
ajebi-1020	102	116	target	target	NOUN
ajebi-1020	102	117	population	population	NOUN
ajebi-1020	102	118	see	see	VERB
ajebi-1020	102	119	that	that	SCONJ
ajebi-1020	102	120	the	the	DET
ajebi-1020	102	121	application	application	NOUN
ajebi-1020	102	122	of	of	ADP
ajebi-1020	102	123	ifrs	ifrs	PROPN
ajebi-1020	102	124	standards	standard	NOUN
ajebi-1020	102	125	moderately	moderately	ADV
ajebi-1020	102	126	increases	increase	VERB
ajebi-1020	102	127	the	the	DET
ajebi-1020	102	128	celerity	celerity	NOUN
ajebi-1020	102	129	of	of	ADP
ajebi-1020	102	130	accounting	accounting	NOUN
ajebi-1020	102	131	information	information	NOUN
ajebi-1020	102	132	;	;	PUNCT
ajebi-1020	102	133	93.31	93.31	NUM
ajebi-1020	102	134	%	%	NOUN
ajebi-1020	102	135	of	of	ADP
ajebi-1020	102	136	respondents	respondent	NOUN
ajebi-1020	102	137	estimate	estimate	VERB
ajebi-1020	102	138	that	that	SCONJ
ajebi-1020	102	139	financial	financial	ADJ
ajebi-1020	102	140	performance	performance	NOUN
ajebi-1020	102	141	does	do	AUX
ajebi-1020	102	142	not	not	PART
ajebi-1020	102	143	improve	improve	VERB
ajebi-1020	102	144	in	in	ADP
ajebi-1020	102	145	the	the	DET
ajebi-1020	102	146	first	first	ADJ
ajebi-1020	102	147	year	year	NOUN
ajebi-1020	102	148	of	of	ADP
ajebi-1020	102	149	adopting	adopt	VERB
ajebi-1020	102	150	ifrs	ifrs	NOUN
ajebi-1020	102	151	and	and	CCONJ
ajebi-1020	102	152	40.76	40.76	NUM
ajebi-1020	102	153	%	%	NOUN
ajebi-1020	102	154	confirmed	confirm	VERB
ajebi-1020	102	155	that	that	SCONJ
ajebi-1020	102	156	the	the	DET
ajebi-1020	102	157	application	application	NOUN
ajebi-1020	102	158	of	of	ADP
ajebi-1020	102	159	ifrs	ifrs	NOUN
ajebi-1020	102	160	standards	standard	NOUN
ajebi-1020	102	161	sufficiently	sufficiently	ADV
ajebi-1020	102	162	improves	improve	VERB
ajebi-1020	102	163	the	the	DET
ajebi-1020	102	164	financial	financial	ADJ
ajebi-1020	102	165	performance	performance	NOUN
ajebi-1020	102	166	of	of	ADP
ajebi-1020	102	167	the	the	DET
ajebi-1020	102	168	company	company	NOUN
ajebi-1020	102	169	in	in	ADP
ajebi-1020	102	170	the	the	DET
ajebi-1020	102	171	medium	medium	ADJ
ajebi-1020	102	172	and	and	CCONJ
ajebi-1020	102	173	long	long	ADJ
ajebi-1020	102	174	term	term	NOUN
ajebi-1020	102	175	.	.	PUNCT
ajebi-1020	103	1	the	the	DET
ajebi-1020	103	2	relevance	relevance	NOUN
ajebi-1020	103	3	of	of	ADP
ajebi-1020	103	4	the	the	DET
ajebi-1020	103	5	accounting	accounting	PROPN
ajebi-1020	103	6	&	&	CCONJ
ajebi-1020	103	7	financial	financial	ADJ
ajebi-1020	103	8	information	information	NOUN
ajebi-1020	103	9	(	(	PUNCT
ajebi-1020	103	10	declared	declare	VERB
ajebi-1020	103	11	with	with	ADP
ajebi-1020	103	12	ifrs	ifrs	NOUN
ajebi-1020	103	13	standards	standard	NOUN
ajebi-1020	103	14	)	)	PUNCT
ajebi-1020	103	15	,	,	PUNCT
ajebi-1020	103	16	and	and	CCONJ
ajebi-1020	103	17	on	on	ADP
ajebi-1020	103	18	average	average	ADJ
ajebi-1020	103	19	,	,	PUNCT
ajebi-1020	103	20	was	be	AUX
ajebi-1020	103	21	assessed	assess	VERB
ajebi-1020	103	22	by	by	ADP
ajebi-1020	103	23	an	an	DET
ajebi-1020	103	24	score	score	NOUN
ajebi-1020	103	25	of	of	ADP
ajebi-1020	103	26	4,21	4,21	NUM
ajebi-1020	103	27	out	out	ADP
ajebi-1020	103	28	of	of	ADP
ajebi-1020	103	29	5	5	NUM
ajebi-1020	103	30	(	(	PUNCT
ajebi-1020	103	31	with	with	ADP
ajebi-1020	103	32	a	a	DET
ajebi-1020	103	33	variance	variance	NOUN
ajebi-1020	103	34	of	of	ADP
ajebi-1020	103	35	1,216	1,216	NUM
ajebi-1020	103	36	and	and	CCONJ
ajebi-1020	103	37	a	a	DET
ajebi-1020	103	38	standard	standard	ADJ
ajebi-1020	103	39	deviation	deviation	NOUN
ajebi-1020	103	40	of	of	ADP
ajebi-1020	103	41	1,103	1,103	NUM
ajebi-1020	103	42	)	)	PUNCT
ajebi-1020	103	43	;	;	PUNCT
ajebi-1020	103	44	the	the	DET
ajebi-1020	103	45	faithful	faithful	ADJ
ajebi-1020	103	46	representation	representation	NOUN
ajebi-1020	103	47	of	of	ADP
ajebi-1020	103	48	the	the	DET
ajebi-1020	103	49	same	same	ADJ
ajebi-1020	103	50	information	information	NOUN
ajebi-1020	103	51	was	be	AUX
ajebi-1020	103	52	assessed	assess	VERB
ajebi-1020	103	53	by	by	ADP
ajebi-1020	103	54	an	an	DET
ajebi-1020	103	55	average	average	ADJ
ajebi-1020	103	56	score	score	NOUN
ajebi-1020	103	57	of	of	ADP
ajebi-1020	103	58	3,61	3,61	NUM
ajebi-1020	103	59	out	out	ADP
ajebi-1020	103	60	of	of	ADP
ajebi-1020	103	61	5	5	NUM
ajebi-1020	103	62	(	(	PUNCT
ajebi-1020	103	63	with	with	ADP
ajebi-1020	103	64	a	a	DET
ajebi-1020	103	65	variance	variance	NOUN
ajebi-1020	103	66	of	of	ADP
ajebi-1020	103	67	1,305	1,305	NUM
ajebi-1020	103	68	and	and	CCONJ
ajebi-1020	103	69	a	a	DET
ajebi-1020	103	70	standard	standard	ADJ
ajebi-1020	103	71	deviation	deviation	NOUN
ajebi-1020	103	72	of	of	ADP
ajebi-1020	103	73	1,142	1,142	NUM
ajebi-1020	103	74	)	)	PUNCT
ajebi-1020	103	75	;	;	PUNCT
ajebi-1020	103	76	the	the	DET
ajebi-1020	103	77	understandability	understandability	NOUN
ajebi-1020	103	78	was	be	AUX
ajebi-1020	103	79	assessed	assess	VERB
ajebi-1020	103	80	by	by	ADP
ajebi-1020	103	81	an	an	DET
ajebi-1020	103	82	average	average	ADJ
ajebi-1020	103	83	score	score	NOUN
ajebi-1020	103	84	of	of	ADP
ajebi-1020	103	85	3,61	3,61	NUM
ajebi-1020	103	86	out	out	ADP
ajebi-1020	103	87	of	of	ADP
ajebi-1020	103	88	5	5	NUM
ajebi-1020	103	89	(	(	PUNCT
ajebi-1020	103	90	with	with	ADP
ajebi-1020	103	91	a	a	DET
ajebi-1020	103	92	variance	variance	NOUN
ajebi-1020	103	93	of	of	ADP
ajebi-1020	103	94	1,085	1,085	NUM
ajebi-1020	103	95	and	and	CCONJ
ajebi-1020	103	96	a	a	DET
ajebi-1020	103	97	standard	standard	ADJ
ajebi-1020	103	98	deviation	deviation	NOUN
ajebi-1020	103	99	of	of	ADP
ajebi-1020	103	100	1,042	1,042	NUM
ajebi-1020	103	101	)	)	PUNCT
ajebi-1020	103	102	;	;	PUNCT
ajebi-1020	103	103	the	the	DET
ajebi-1020	103	104	comparability	comparability	NOUN
ajebi-1020	103	105	was	be	AUX
ajebi-1020	103	106	assessed	assess	VERB
ajebi-1020	103	107	by	by	ADP
ajebi-1020	103	108	an	an	DET
ajebi-1020	103	109	average	average	ADJ
ajebi-1020	103	110	score	score	NOUN
ajebi-1020	103	111	of	of	ADP
ajebi-1020	103	112	2,54	2,54	NUM
ajebi-1020	103	113	out	out	ADP
ajebi-1020	103	114	of	of	ADP
ajebi-1020	103	115	5	5	NUM
ajebi-1020	103	116	(	(	PUNCT
ajebi-1020	103	117	with	with	ADP
ajebi-1020	103	118	a	a	DET
ajebi-1020	103	119	variance	variance	NOUN
ajebi-1020	103	120	of	of	ADP
ajebi-1020	103	121	0,761	0,761	NUM
ajebi-1020	103	122	and	and	CCONJ
ajebi-1020	103	123	a	a	DET
ajebi-1020	103	124	standard	standard	ADJ
ajebi-1020	103	125	deviation	deviation	NOUN
ajebi-1020	103	126	of	of	ADP
ajebi-1020	103	127	0,872	0,872	NUM
ajebi-1020	103	128	)	)	PUNCT
ajebi-1020	103	129	;	;	PUNCT
ajebi-1020	103	130	the	the	DET
ajebi-1020	103	131	verifiability	verifiability	NOUN
ajebi-1020	103	132	was	be	AUX
ajebi-1020	103	133	assessed	assess	VERB
ajebi-1020	103	134	by	by	ADP
ajebi-1020	103	135	an	an	DET
ajebi-1020	103	136	average	average	ADJ
ajebi-1020	103	137	score	score	NOUN
ajebi-1020	103	138	of	of	ADP
ajebi-1020	103	139	4,20	4,20	NUM
ajebi-1020	103	140	out	out	ADP
ajebi-1020	103	141	of	of	ADP
ajebi-1020	103	142	5	5	NUM
ajebi-1020	103	143	(	(	PUNCT
ajebi-1020	103	144	with	with	ADP
ajebi-1020	103	145	a	a	DET
ajebi-1020	103	146	variance	variance	NOUN
ajebi-1020	103	147	of	of	ADP
ajebi-1020	103	148	1,117	1,117	NUM
ajebi-1020	103	149	and	and	CCONJ
ajebi-1020	103	150	a	a	DET
ajebi-1020	103	151	standard	standard	ADJ
ajebi-1020	103	152	deviation	deviation	NOUN
ajebi-1020	103	153	of	of	ADP
ajebi-1020	103	154	1,057	1,057	NUM
ajebi-1020	103	155	)	)	PUNCT
ajebi-1020	103	156	;	;	PUNCT
ajebi-1020	103	157	the	the	DET
ajebi-1020	103	158	«	«	PUNCT
ajebi-1020	103	159	timeliness	timeliness	NOUN
ajebi-1020	103	160	»	»	PUNCT
ajebi-1020	103	161	was	be	AUX
ajebi-1020	103	162	assessed	assess	VERB
ajebi-1020	103	163	by	by	ADP
ajebi-1020	103	164	an	an	DET
ajebi-1020	103	165	average	average	ADJ
ajebi-1020	103	166	score	score	NOUN
ajebi-1020	103	167	of	of	ADP
ajebi-1020	103	168	2,91	2,91	NUM
ajebi-1020	103	169	out	out	ADP
ajebi-1020	103	170	of	of	ADP
ajebi-1020	103	171	5	5	NUM
ajebi-1020	103	172	(	(	PUNCT
ajebi-1020	103	173	with	with	ADP
ajebi-1020	103	174	a	a	DET
ajebi-1020	103	175	variance	variance	NOUN
ajebi-1020	103	176	of	of	ADP
ajebi-1020	103	177	0,874	0,874	NUM
ajebi-1020	103	178	and	and	CCONJ
ajebi-1020	103	179	a	a	DET
ajebi-1020	103	180	standard	standard	ADJ
ajebi-1020	103	181	deviation	deviation	NOUN
ajebi-1020	103	182	of	of	ADP
ajebi-1020	103	183	0,935	0,935	NUM
ajebi-1020	103	184	)	)	PUNCT
ajebi-1020	103	185	;	;	PUNCT
ajebi-1020	103	186	the	the	DET
ajebi-1020	103	187	financial	financial	ADJ
ajebi-1020	103	188	performance	performance	NOUN
ajebi-1020	103	189	in	in	ADP
ajebi-1020	103	190	the	the	DET
ajebi-1020	103	191	short	short	ADJ
ajebi-1020	103	192	term	term	NOUN
ajebi-1020	103	193	(	(	PUNCT
ajebi-1020	103	194	after	after	ADP
ajebi-1020	103	195	using	use	VERB
ajebi-1020	103	196	ifrs	ifrs	NOUN
ajebi-1020	103	197	standards	standard	NOUN
ajebi-1020	103	198	was	be	AUX
ajebi-1020	103	199	assessed	assess	VERB
ajebi-1020	103	200	by	by	ADP
ajebi-1020	103	201	an	an	DET
ajebi-1020	103	202	average	average	ADJ
ajebi-1020	103	203	score	score	NOUN
ajebi-1020	103	204	of	of	ADP
ajebi-1020	103	205	1,1	1,1	NUM
ajebi-1020	103	206	out	out	ADP
ajebi-1020	103	207	of	of	ADP
ajebi-1020	103	208	5	5	NUM
ajebi-1020	103	209	(	(	PUNCT
ajebi-1020	103	210	with	with	ADP
ajebi-1020	103	211	a	a	DET
ajebi-1020	103	212	variance	variance	NOUN
ajebi-1020	103	213	of	of	ADP
ajebi-1020	103	214	0,151	0,151	NUM
ajebi-1020	103	215	and	and	CCONJ
ajebi-1020	103	216	a	a	DET
ajebi-1020	103	217	standard	standard	ADJ
ajebi-1020	103	218	deviation	deviation	NOUN
ajebi-1020	103	219	of	of	ADP
ajebi-1020	103	220	0,388	0,388	NUM
ajebi-1020	103	221	)	)	PUNCT
ajebi-1020	103	222	and	and	CCONJ
ajebi-1020	103	223	the	the	DET
ajebi-1020	103	224	financial	financial	ADJ
ajebi-1020	103	225	performance	performance	NOUN
ajebi-1020	103	226	in	in	ADP
ajebi-1020	103	227	mlt	mlt	PROPN
ajebi-1020	103	228	(	(	PUNCT
ajebi-1020	103	229	after	after	ADP
ajebi-1020	103	230	using	use	VERB
ajebi-1020	103	231	ifrs	ifrs	NOUN
ajebi-1020	103	232	standards	standard	NOUN
ajebi-1020	103	233	)	)	PUNCT
ajebi-1020	103	234	was	be	AUX
ajebi-1020	103	235	assessed	assess	VERB
ajebi-1020	103	236	by	by	ADP
ajebi-1020	103	237	an	an	DET
ajebi-1020	103	238	average	average	ADJ
ajebi-1020	103	239	score	score	NOUN
ajebi-1020	103	240	of	of	ADP
ajebi-1020	103	241	3,93	3,93	NUM
ajebi-1020	103	242	out	out	ADP
ajebi-1020	103	243	of	of	ADP
ajebi-1020	103	244	5	5	NUM
ajebi-1020	103	245	(	(	PUNCT
ajebi-1020	103	246	with	with	ADP
ajebi-1020	103	247	a	a	DET
ajebi-1020	103	248	variance	variance	NOUN
ajebi-1020	103	249	of	of	ADP
ajebi-1020	103	250	1,053	1,053	NUM
ajebi-1020	103	251	and	and	CCONJ
ajebi-1020	103	252	a	a	DET
ajebi-1020	103	253	standard	standard	ADJ
ajebi-1020	103	254	deviation	deviation	NOUN
ajebi-1020	103	255	of	of	ADP
ajebi-1020	103	256	1,026	1,026	NUM
ajebi-1020	103	257	)	)	PUNCT
ajebi-1020	103	258	.	.	PUNCT
ajebi-1020	104	1	p	p	PROPN
ajebi-1020	104	2	ag	ag	PROPN
ajebi-1020	104	3	e	e	PROPN
ajebi-1020	104	4	9	9	NUM
ajebi-1020	104	5	6	6	NUM
ajebi-1020	104	6	am	am	NOUN
ajebi-1020	104	7	.	.	PUNCT
ajebi-1020	105	1	j.	j.	PROPN
ajebi-1020	105	2	econ	econ	PROPN
ajebi-1020	105	3	.	.	PUNCT
ajebi-1020	105	4	bus	bus	PROPN
ajebi-1020	105	5	.	.	PUNCT
ajebi-1020	106	1	innov	innov	PROPN
ajebi-1020	106	2	.	.	PUNCT
ajebi-1020	107	1	2(2	2(2	NUM
ajebi-1020	107	2	)	)	PUNCT
ajebi-1020	108	1	93	93	NUM
ajebi-1020	108	2	-	-	SYM
ajebi-1020	108	3	100	100	NUM
ajebi-1020	108	4	,	,	PUNCT
ajebi-1020	108	5	2023	2023	NUM
ajebi-1020	108	6	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-1020	108	7	bcorrelation	bcorrelation	NOUN
ajebi-1020	108	8	analysis	analysis	NOUN
ajebi-1020	108	9	:	:	PUNCT
ajebi-1020	108	10	theoretical	theoretical	ADJ
ajebi-1020	108	11	review	review	NOUN
ajebi-1020	108	12	:	:	PUNCT
ajebi-1020	108	13	definitions	definition	NOUN
ajebi-1020	108	14	:	:	PUNCT
ajebi-1020	108	15	a	a	DET
ajebi-1020	108	16	correlational	correlational	ADJ
ajebi-1020	108	17	study	study	NOUN
ajebi-1020	108	18	is	be	AUX
ajebi-1020	108	19	a	a	DET
ajebi-1020	108	20	type	type	NOUN
ajebi-1020	108	21	of	of	ADP
ajebi-1020	108	22	research	research	NOUN
ajebi-1020	108	23	design	design	NOUN
ajebi-1020	108	24	that	that	PRON
ajebi-1020	108	25	looks	look	VERB
ajebi-1020	108	26	at	at	ADP
ajebi-1020	108	27	the	the	DET
ajebi-1020	108	28	relationships	relationship	NOUN
ajebi-1020	108	29	between	between	ADP
ajebi-1020	108	30	two	two	NUM
ajebi-1020	108	31	or	or	CCONJ
ajebi-1020	108	32	more	more	ADJ
ajebi-1020	108	33	variables	variable	NOUN
ajebi-1020	108	34	.	.	PUNCT
ajebi-1020	109	1	correlational	correlational	ADJ
ajebi-1020	109	2	studies	study	NOUN
ajebi-1020	109	3	are	be	AUX
ajebi-1020	109	4	non	non	ADJ
ajebi-1020	109	5	-	-	ADJ
ajebi-1020	109	6	experimental	experimental	ADJ
ajebi-1020	109	7	,	,	PUNCT
ajebi-1020	109	8	which	which	PRON
ajebi-1020	109	9	means	mean	VERB
ajebi-1020	109	10	that	that	SCONJ
ajebi-1020	109	11	the	the	DET
ajebi-1020	109	12	experimenter	experimenter	NOUN
ajebi-1020	109	13	does	do	AUX
ajebi-1020	109	14	not	not	PART
ajebi-1020	109	15	manipulate	manipulate	VERB
ajebi-1020	109	16	or	or	CCONJ
ajebi-1020	109	17	control	control	VERB
ajebi-1020	109	18	any	any	PRON
ajebi-1020	109	19	of	of	ADP
ajebi-1020	109	20	the	the	DET
ajebi-1020	109	21	variables	variable	NOUN
ajebi-1020	109	22	.	.	PUNCT
ajebi-1020	110	1	a	a	DET
ajebi-1020	110	2	correlation	correlation	NOUN
ajebi-1020	110	3	refers	refer	VERB
ajebi-1020	110	4	to	to	ADP
ajebi-1020	110	5	a	a	DET
ajebi-1020	110	6	relationship	relationship	NOUN
ajebi-1020	110	7	between	between	ADP
ajebi-1020	110	8	two	two	NUM
ajebi-1020	110	9	variables	variable	NOUN
ajebi-1020	110	10	.	.	PUNCT
ajebi-1020	111	1	correlations	correlation	NOUN
ajebi-1020	111	2	can	can	AUX
ajebi-1020	111	3	be	be	AUX
ajebi-1020	111	4	strong	strong	ADJ
ajebi-1020	111	5	or	or	CCONJ
ajebi-1020	111	6	weak	weak	ADJ
ajebi-1020	111	7	and	and	CCONJ
ajebi-1020	111	8	positive	positive	ADJ
ajebi-1020	111	9	or	or	CCONJ
ajebi-1020	111	10	negative	negative	ADJ
ajebi-1020	111	11	.	.	PUNCT
ajebi-1020	112	1	sometimes	sometimes	ADV
ajebi-1020	112	2	,	,	PUNCT
ajebi-1020	112	3	there	there	PRON
ajebi-1020	112	4	is	be	VERB
ajebi-1020	112	5	no	no	DET
ajebi-1020	112	6	correlation	correlation	NOUN
ajebi-1020	112	7	(	(	PUNCT
ajebi-1020	112	8	kendra	kendra	INTJ
ajebi-1020	112	9	cherry	cherry	PROPN
ajebi-1020	112	10	2023	2023	NUM
ajebi-1020	112	11	)	)	PUNCT
ajebi-1020	112	12	.	.	PUNCT
ajebi-1020	113	1	a	a	DET
ajebi-1020	113	2	correlation	correlation	NOUN
ajebi-1020	113	3	coefficient	coefficient	NOUN
ajebi-1020	113	4	is	be	AUX
ajebi-1020	113	5	a	a	DET
ajebi-1020	113	6	number	number	NOUN
ajebi-1020	113	7	between	between	ADP
ajebi-1020	113	8	-1	-1	PUNCT
ajebi-1020	113	9	and	and	CCONJ
ajebi-1020	113	10	1	1	NUM
ajebi-1020	113	11	that	that	PRON
ajebi-1020	113	12	tells	tell	VERB
ajebi-1020	113	13	you	you	PRON
ajebi-1020	113	14	the	the	DET
ajebi-1020	113	15	strength	strength	NOUN
ajebi-1020	113	16	and	and	CCONJ
ajebi-1020	113	17	direction	direction	NOUN
ajebi-1020	113	18	of	of	ADP
ajebi-1020	113	19	a	a	DET
ajebi-1020	113	20	relationship	relationship	NOUN
ajebi-1020	113	21	between	between	ADP
ajebi-1020	113	22	variables	variable	NOUN
ajebi-1020	113	23	.	.	PUNCT
ajebi-1020	114	1	in	in	ADP
ajebi-1020	114	2	other	other	ADJ
ajebi-1020	114	3	words	word	NOUN
ajebi-1020	114	4	,	,	PUNCT
ajebi-1020	114	5	it	it	PRON
ajebi-1020	114	6	reflects	reflect	VERB
ajebi-1020	114	7	how	how	SCONJ
ajebi-1020	114	8	similar	similar	ADJ
ajebi-1020	114	9	the	the	DET
ajebi-1020	114	10	measurements	measurement	NOUN
ajebi-1020	114	11	of	of	ADP
ajebi-1020	114	12	two	two	NUM
ajebi-1020	114	13	or	or	CCONJ
ajebi-1020	114	14	more	more	ADJ
ajebi-1020	114	15	variables	variable	NOUN
ajebi-1020	114	16	are	be	AUX
ajebi-1020	114	17	across	across	ADP
ajebi-1020	114	18	a	a	DET
ajebi-1020	114	19	dataset	dataset	NOUN
ajebi-1020	114	20	(	(	PUNCT
ajebi-1020	114	21	pritha	pritha	VERB
ajebi-1020	114	22	bhandari	bhandari	ADJ
ajebi-1020	114	23	2022	2022	NUM
ajebi-1020	114	24	)	)	PUNCT
ajebi-1020	114	25	.	.	PUNCT
ajebi-1020	115	1	correlation	correlation	NOUN
ajebi-1020	115	2	,	,	PUNCT
ajebi-1020	115	3	in	in	ADP
ajebi-1020	115	4	the	the	DET
ajebi-1020	115	5	finance	finance	NOUN
ajebi-1020	115	6	and	and	CCONJ
ajebi-1020	115	7	investment	investment	NOUN
ajebi-1020	115	8	industries	industry	NOUN
ajebi-1020	115	9	,	,	PUNCT
ajebi-1020	115	10	is	be	AUX
ajebi-1020	115	11	a	a	DET
ajebi-1020	115	12	statistic	statistic	NOUN
ajebi-1020	115	13	that	that	PRON
ajebi-1020	115	14	measures	measure	VERB
ajebi-1020	115	15	the	the	DET
ajebi-1020	115	16	degree	degree	NOUN
ajebi-1020	115	17	to	to	PART
ajebi-1020	115	18	which	which	PRON
ajebi-1020	115	19	two	two	NUM
ajebi-1020	115	20	securities	security	NOUN
ajebi-1020	115	21	move	move	VERB
ajebi-1020	115	22	in	in	ADP
ajebi-1020	115	23	relation	relation	NOUN
ajebi-1020	115	24	to	to	ADP
ajebi-1020	115	25	each	each	DET
ajebi-1020	115	26	other	other	ADJ
ajebi-1020	115	27	.	.	PUNCT
ajebi-1020	116	1	correlations	correlation	NOUN
ajebi-1020	116	2	are	be	AUX
ajebi-1020	116	3	used	use	VERB
ajebi-1020	116	4	in	in	ADP
ajebi-1020	116	5	advanced	advanced	ADJ
ajebi-1020	116	6	portfolio	portfolio	NOUN
ajebi-1020	116	7	management	management	NOUN
ajebi-1020	116	8	,	,	PUNCT
ajebi-1020	116	9	computed	compute	VERB
ajebi-1020	116	10	as	as	ADP
ajebi-1020	116	11	the	the	DET
ajebi-1020	116	12	correlation	correlation	NOUN
ajebi-1020	116	13	coefficient	coefficient	NOUN
ajebi-1020	116	14	,	,	PUNCT
ajebi-1020	116	15	which	which	PRON
ajebi-1020	116	16	has	have	VERB
ajebi-1020	116	17	a	a	DET
ajebi-1020	116	18	value	value	NOUN
ajebi-1020	116	19	that	that	PRON
ajebi-1020	116	20	must	must	AUX
ajebi-1020	116	21	fall	fall	VERB
ajebi-1020	116	22	between	between	ADP
ajebi-1020	116	23	-1.0	-1.0	PROPN
ajebi-1020	116	24	and	and	CCONJ
ajebi-1020	116	25	+1.0	+1.0	PROPN
ajebi-1020	116	26	(	(	PUNCT
ajebi-1020	116	27	adam	adam	PROPN
ajebi-1020	116	28	hayes	hayes	PROPN
ajebi-1020	116	29	2022	2022	NUM
ajebi-1020	116	30	)	)	PUNCT
ajebi-1020	116	31	.	.	PUNCT
ajebi-1020	117	1	interpretations	interpretation	NOUN
ajebi-1020	117	2	:	:	PUNCT
ajebi-1020	117	3	there	there	PRON
ajebi-1020	117	4	are	be	VERB
ajebi-1020	117	5	three	three	NUM
ajebi-1020	117	6	possible	possible	ADJ
ajebi-1020	117	7	results	result	NOUN
ajebi-1020	117	8	of	of	ADP
ajebi-1020	117	9	a	a	DET
ajebi-1020	117	10	correlational	correlational	ADJ
ajebi-1020	117	11	study	study	NOUN
ajebi-1020	117	12	:	:	PUNCT
ajebi-1020	117	13	a	a	DET
ajebi-1020	117	14	positive	positive	ADJ
ajebi-1020	117	15	correlation	correlation	NOUN
ajebi-1020	117	16	,	,	PUNCT
ajebi-1020	117	17	a	a	DET
ajebi-1020	117	18	negative	negative	ADJ
ajebi-1020	117	19	correlation	correlation	NOUN
ajebi-1020	117	20	,	,	PUNCT
ajebi-1020	117	21	and	and	CCONJ
ajebi-1020	117	22	no	no	DET
ajebi-1020	117	23	correlation	correlation	NOUN
ajebi-1020	117	24	:	:	PUNCT
ajebi-1020	117	25	positive	positive	ADJ
ajebi-1020	117	26	correlation	correlation	NOUN
ajebi-1020	117	27	:	:	PUNCT
ajebi-1020	117	28	when	when	SCONJ
ajebi-1020	117	29	one	one	NUM
ajebi-1020	117	30	variable	variable	ADJ
ajebi-1020	117	31	changes	change	NOUN
ajebi-1020	117	32	,	,	PUNCT
ajebi-1020	117	33	the	the	DET
ajebi-1020	117	34	other	other	ADJ
ajebi-1020	117	35	variables	variable	NOUN
ajebi-1020	117	36	change	change	VERB
ajebi-1020	117	37	in	in	ADP
ajebi-1020	117	38	the	the	DET
ajebi-1020	117	39	same	same	ADJ
ajebi-1020	117	40	direction	direction	NOUN
ajebi-1020	117	41	.	.	PUNCT
ajebi-1020	118	1	zero	zero	NUM
ajebi-1020	118	2	correlation	correlation	NOUN
ajebi-1020	118	3	:	:	PUNCT
ajebi-1020	118	4	there	there	PRON
ajebi-1020	118	5	is	be	VERB
ajebi-1020	118	6	no	no	DET
ajebi-1020	118	7	relationship	relationship	NOUN
ajebi-1020	118	8	between	between	ADP
ajebi-1020	118	9	the	the	DET
ajebi-1020	118	10	variables	variable	NOUN
ajebi-1020	118	11	.	.	PUNCT
ajebi-1020	119	1	negative	negative	ADJ
ajebi-1020	119	2	correlation	correlation	NOUN
ajebi-1020	119	3	:	:	PUNCT
ajebi-1020	119	4	when	when	SCONJ
ajebi-1020	119	5	one	one	NUM
ajebi-1020	119	6	variable	variable	ADJ
ajebi-1020	119	7	changes	change	NOUN
ajebi-1020	119	8	,	,	PUNCT
ajebi-1020	119	9	the	the	DET
ajebi-1020	119	10	other	other	ADJ
ajebi-1020	119	11	variables	variable	NOUN
ajebi-1020	119	12	change	change	VERB
ajebi-1020	119	13	in	in	ADP
ajebi-1020	119	14	the	the	DET
ajebi-1020	119	15	opposite	opposite	ADJ
ajebi-1020	119	16	direction	direction	NOUN
ajebi-1020	119	17	.	.	PUNCT
ajebi-1020	120	1	correlation	correlation	NOUN
ajebi-1020	120	2	vs	vs	ADP
ajebi-1020	120	3	causation	causation	NOUN
ajebi-1020	120	4	:	:	PUNCT
ajebi-1020	120	5	causation	causation	NOUN
ajebi-1020	120	6	means	mean	VERB
ajebi-1020	120	7	that	that	SCONJ
ajebi-1020	120	8	one	one	NUM
ajebi-1020	120	9	variable	variable	NOUN
ajebi-1020	120	10	(	(	PUNCT
ajebi-1020	120	11	often	often	ADV
ajebi-1020	120	12	called	call	VERB
ajebi-1020	120	13	the	the	DET
ajebi-1020	120	14	predictor	predictor	NOUN
ajebi-1020	120	15	variable	variable	NOUN
ajebi-1020	120	16	or	or	CCONJ
ajebi-1020	120	17	independent	independent	ADJ
ajebi-1020	120	18	variable	variable	NOUN
ajebi-1020	120	19	)	)	PUNCT
ajebi-1020	120	20	causes	cause	VERB
ajebi-1020	120	21	other	other	ADJ
ajebi-1020	120	22	(	(	PUNCT
ajebi-1020	120	23	often	often	ADV
ajebi-1020	120	24	called	call	VERB
ajebi-1020	120	25	the	the	DET
ajebi-1020	120	26	outcome	outcome	NOUN
ajebi-1020	120	27	variable	variable	NOUN
ajebi-1020	120	28	or	or	CCONJ
ajebi-1020	120	29	dependent	dependent	ADJ
ajebi-1020	120	30	variable	variable	NOUN
ajebi-1020	120	31	)	)	PUNCT
ajebi-1020	120	32	.	.	PUNCT
ajebi-1020	121	1	experiments	experiment	NOUN
ajebi-1020	121	2	can	can	AUX
ajebi-1020	121	3	be	be	AUX
ajebi-1020	121	4	conducted	conduct	VERB
ajebi-1020	121	5	to	to	PART
ajebi-1020	121	6	establish	establish	VERB
ajebi-1020	121	7	causation	causation	NOUN
ajebi-1020	121	8	.	.	PUNCT
ajebi-1020	122	1	an	an	DET
ajebi-1020	122	2	experiment	experiment	NOUN
ajebi-1020	122	3	isolates	isolate	NOUN
ajebi-1020	122	4	and	and	CCONJ
ajebi-1020	122	5	manipulates	manipulate	VERB
ajebi-1020	122	6	the	the	DET
ajebi-1020	122	7	independent	independent	ADJ
ajebi-1020	122	8	variable	variable	NOUN
ajebi-1020	122	9	to	to	PART
ajebi-1020	122	10	observe	observe	VERB
ajebi-1020	122	11	its	its	PRON
ajebi-1020	122	12	effect	effect	NOUN
ajebi-1020	122	13	on	on	ADP
ajebi-1020	122	14	the	the	DET
ajebi-1020	122	15	dependent	dependent	ADJ
ajebi-1020	122	16	variable	variable	NOUN
ajebi-1020	122	17	,	,	PUNCT
ajebi-1020	122	18	and	and	CCONJ
ajebi-1020	122	19	controls	control	VERB
ajebi-1020	122	20	the	the	DET
ajebi-1020	122	21	environment	environment	NOUN
ajebi-1020	122	22	in	in	ADP
ajebi-1020	122	23	order	order	NOUN
ajebi-1020	122	24	that	that	SCONJ
ajebi-1020	122	25	extraneous	extraneous	ADJ
ajebi-1020	122	26	variables	variable	NOUN
ajebi-1020	122	27	may	may	AUX
ajebi-1020	122	28	be	be	AUX
ajebi-1020	122	29	eliminated	eliminate	VERB
ajebi-1020	122	30	.	.	PUNCT
ajebi-1020	123	1	a	a	DET
ajebi-1020	123	2	correlation	correlation	NOUN
ajebi-1020	123	3	between	between	ADP
ajebi-1020	123	4	variables	variable	NOUN
ajebi-1020	123	5	,	,	PUNCT
ajebi-1020	123	6	however	however	ADV
ajebi-1020	123	7	,	,	PUNCT
ajebi-1020	123	8	does	do	AUX
ajebi-1020	123	9	not	not	PART
ajebi-1020	123	10	automatically	automatically	ADV
ajebi-1020	123	11	mean	mean	VERB
ajebi-1020	123	12	that	that	SCONJ
ajebi-1020	123	13	the	the	DET
ajebi-1020	123	14	change	change	NOUN
ajebi-1020	123	15	in	in	ADP
ajebi-1020	123	16	one	one	NUM
ajebi-1020	123	17	variable	variable	NOUN
ajebi-1020	123	18	is	be	AUX
ajebi-1020	123	19	the	the	DET
ajebi-1020	123	20	cause	cause	NOUN
ajebi-1020	123	21	of	of	ADP
ajebi-1020	123	22	the	the	DET
ajebi-1020	123	23	change	change	NOUN
ajebi-1020	123	24	in	in	ADP
ajebi-1020	123	25	the	the	DET
ajebi-1020	123	26	values	value	NOUN
ajebi-1020	123	27	of	of	ADP
ajebi-1020	123	28	the	the	DET
ajebi-1020	123	29	other	other	ADJ
ajebi-1020	123	30	variable	variable	NOUN
ajebi-1020	123	31	.	.	PUNCT
ajebi-1020	124	1	a	a	DET
ajebi-1020	124	2	correlation	correlation	NOUN
ajebi-1020	124	3	only	only	ADV
ajebi-1020	124	4	shows	show	VERB
ajebi-1020	124	5	if	if	SCONJ
ajebi-1020	124	6	there	there	PRON
ajebi-1020	124	7	is	be	VERB
ajebi-1020	124	8	a	a	DET
ajebi-1020	124	9	relationship	relationship	NOUN
ajebi-1020	124	10	between	between	ADP
ajebi-1020	124	11	variables	variable	NOUN
ajebi-1020	124	12	.	.	PUNCT
ajebi-1020	125	1	pearson	pearson	PROPN
ajebi-1020	125	2	correlation	correlation	NOUN
ajebi-1020	125	3	coefficient	coefficient	NOUN
ajebi-1020	125	4	:	:	PUNCT
ajebi-1020	125	5	the	the	DET
ajebi-1020	125	6	most	most	ADV
ajebi-1020	125	7	commonly	commonly	ADV
ajebi-1020	125	8	used	use	VERB
ajebi-1020	125	9	correlation	correlation	NOUN
ajebi-1020	125	10	coefficient	coefficient	NOUN
ajebi-1020	125	11	is	be	AUX
ajebi-1020	125	12	pearson	pearson	PROPN
ajebi-1020	125	13	’s	’s	PART
ajebi-1020	125	14	r	r	NOUN
ajebi-1020	125	15	because	because	SCONJ
ajebi-1020	125	16	it	it	PRON
ajebi-1020	125	17	allows	allow	VERB
ajebi-1020	125	18	for	for	ADP
ajebi-1020	125	19	strong	strong	ADJ
ajebi-1020	125	20	inferences	inference	NOUN
ajebi-1020	125	21	.	.	PUNCT
ajebi-1020	126	1	the	the	DET
ajebi-1020	126	2	pearson	pearson	PROPN
ajebi-1020	126	3	’s	’s	PART
ajebi-1020	126	4	product	product	NOUN
ajebi-1020	126	5	-	-	PUNCT
ajebi-1020	126	6	moment	moment	NOUN
ajebi-1020	126	7	correlation	correlation	NOUN
ajebi-1020	126	8	coefficient	coefficient	NOUN
ajebi-1020	126	9	,	,	PUNCT
ajebi-1020	126	10	also	also	ADV
ajebi-1020	126	11	known	know	VERB
ajebi-1020	126	12	as	as	ADP
ajebi-1020	126	13	pearson	pearson	PROPN
ajebi-1020	126	14	’s	’s	PART
ajebi-1020	126	15	r	r	NOUN
ajebi-1020	126	16	,	,	PUNCT
ajebi-1020	126	17	describes	describe	VERB
ajebi-1020	126	18	the	the	DET
ajebi-1020	126	19	linear	linear	ADJ
ajebi-1020	126	20	relationship	relationship	NOUN
ajebi-1020	126	21	between	between	ADP
ajebi-1020	126	22	two	two	NUM
ajebi-1020	126	23	quantitative	quantitative	ADJ
ajebi-1020	126	24	variables	variable	NOUN
ajebi-1020	126	25	.	.	PUNCT
ajebi-1020	127	1	mathematically	mathematically	ADV
ajebi-1020	127	2	,	,	PUNCT
ajebi-1020	127	3	the	the	DET
ajebi-1020	127	4	relationships	relationship	NOUN
ajebi-1020	127	5	that	that	PRON
ajebi-1020	127	6	estimate	estimate	VERB
ajebi-1020	127	7	the	the	DET
ajebi-1020	127	8	covariance	covariance	NOUN
ajebi-1020	127	9	and	and	CCONJ
ajebi-1020	127	10	the	the	DET
ajebi-1020	127	11	pearson	pearson	PROPN
ajebi-1020	127	12	coefficient	coefficient	NOUN
ajebi-1020	127	13	are	be	AUX
ajebi-1020	127	14	represented	represent	VERB
ajebi-1020	127	15	by	by	ADP
ajebi-1020	127	16	these	these	DET
ajebi-1020	127	17	formulas	formula	NOUN
ajebi-1020	127	18	:	:	PUNCT
ajebi-1020	127	19	cov	cov	NOUN
ajebi-1020	127	20	(	(	PUNCT
ajebi-1020	127	21	x	x	X
ajebi-1020	127	22	,	,	PUNCT
ajebi-1020	127	23	y	y	NOUN
ajebi-1020	127	24	)	)	PUNCT
ajebi-1020	127	25	=	=	PUNCT
ajebi-1020	128	1	∑(xi	∑(xi	INTJ
ajebi-1020	128	2	−	−	NOUN
ajebi-1020	129	1	x̅	x̅	NUM
ajebi-1020	129	2	)	)	PUNCT
ajebi-1020	129	3	.	.	PUNCT
ajebi-1020	130	1	(	(	PUNCT
ajebi-1020	130	2	yi	yi	NOUN
ajebi-1020	130	3	−	−	PROPN
ajebi-1020	130	4	ȳ)/n	ȳ)/n	PROPN
ajebi-1020	130	5	n	n	CCONJ
ajebi-1020	130	6	i=1	i=1	PROPN
ajebi-1020	130	7	.	.	PUNCT
ajebi-1020	131	1	ρ(x	ρ(x	NOUN
ajebi-1020	131	2	,	,	PUNCT
ajebi-1020	131	3	y	y	NOUN
ajebi-1020	131	4	)	)	PUNCT
ajebi-1020	131	5	=	=	SYM
ajebi-1020	131	6	cov	cov	NOUN
ajebi-1020	131	7	(	(	PUNCT
ajebi-1020	131	8	x	x	NOUN
ajebi-1020	131	9	,	,	PUNCT
ajebi-1020	131	10	y	y	PROPN
ajebi-1020	131	11	)	)	PUNCT
ajebi-1020	131	12	/	/	PUNCT
ajebi-1020	132	1	[	[	X
ajebi-1020	132	2	√	√	NUM
ajebi-1020	132	3	var(x).√	var(x).√	NUM
ajebi-1020	132	4	var(y	var(y	PROPN
ajebi-1020	132	5	)	)	PUNCT
ajebi-1020	132	6	]	]	PUNCT
ajebi-1020	132	7	.	.	PUNCT
ajebi-1020	133	1	c	c	NOUN
ajebi-1020	133	2	correlation	correlation	NOUN
ajebi-1020	133	3	tests	test	NOUN
ajebi-1020	133	4	on	on	ADP
ajebi-1020	133	5	spss	spss	ADJ
ajebi-1020	133	6	:	:	PUNCT
ajebi-1020	133	7	correlation	correlation	NOUN
ajebi-1020	133	8	test	test	NOUN
ajebi-1020	133	9	between	between	ADP
ajebi-1020	133	10	«	«	PUNCT
ajebi-1020	133	11	fundamental	fundamental	ADJ
ajebi-1020	133	12	qualitative	qualitative	ADJ
ajebi-1020	133	13	characteristics	characteristic	NOUN
ajebi-1020	133	14	of	of	ADP
ajebi-1020	133	15	accounting	accounting	NOUN
ajebi-1020	133	16	and	and	CCONJ
ajebi-1020	133	17	financial	financial	ADJ
ajebi-1020	133	18	information	information	NOUN
ajebi-1020	133	19	-declared	-declare	VERB
ajebi-1020	133	20	with	with	ADP
ajebi-1020	133	21	ifrs	ifrs	PROPN
ajebi-1020	133	22	standards-	standards-	NOUN
ajebi-1020	133	23	»	»	PUNCT
ajebi-1020	133	24	&	&	CCONJ
ajebi-1020	133	25	«	«	PUNCT
ajebi-1020	133	26	financial	financial	ADJ
ajebi-1020	133	27	performance	performance	NOUN
ajebi-1020	133	28	»	»	NOUN
ajebi-1020	133	29	:	:	PUNCT
ajebi-1020	133	30	test	test	NOUN
ajebi-1020	133	31	1	1	NUM
ajebi-1020	133	32	:	:	PUNCT
ajebi-1020	133	33	correlation	correlation	NOUN
ajebi-1020	133	34	test	test	NOUN
ajebi-1020	133	35	between	between	ADP
ajebi-1020	133	36	«	«	PUNCT
ajebi-1020	133	37	fundamental	fundamental	ADJ
ajebi-1020	133	38	qualitative	qualitative	ADJ
ajebi-1020	133	39	characteristics	characteristic	NOUN
ajebi-1020	133	40	of	of	ADP
ajebi-1020	133	41	accounting	accounting	NOUN
ajebi-1020	133	42	and	and	CCONJ
ajebi-1020	133	43	financial	financial	ADJ
ajebi-1020	133	44	information	information	NOUN
ajebi-1020	133	45	declared	declare	VERB
ajebi-1020	133	46	with	with	ADP
ajebi-1020	133	47	ifrs	ifrs	PROPN
ajebi-1020	133	48	standards-	standards-	PROPN
ajebi-1020	133	49	»	»	PUNCT
ajebi-1020	133	50	&	&	CCONJ
ajebi-1020	133	51	«	«	PUNCT
ajebi-1020	133	52	financial	financial	ADJ
ajebi-1020	133	53	performance	performance	NOUN
ajebi-1020	133	54	in	in	ADP
ajebi-1020	133	55	short	short	ADJ
ajebi-1020	133	56	term	term	NOUN
ajebi-1020	133	57	»	»	NOUN
ajebi-1020	133	58	:	:	PUNCT
ajebi-1020	133	59	table	table	NOUN
ajebi-1020	133	60	3	3	NUM
ajebi-1020	133	61	:	:	PUNCT
ajebi-1020	133	62	correlation	correlation	NOUN
ajebi-1020	133	63	test	test	NOUN
ajebi-1020	133	64	n	n	CCONJ
ajebi-1020	133	65	°	°	NOUN
ajebi-1020	133	66	1	1	NUM
ajebi-1020	133	67	.	.	PUNCT
ajebi-1020	134	1	correlations	correlation	NOUN
ajebi-1020	134	2	relevance	relevance	NOUN
ajebi-1020	134	3	f.	f.	PROPN
ajebi-1020	134	4	representation	representation	PROPN
ajebi-1020	134	5	fp_in_st	fp_in_st	NOUN
ajebi-1020	134	6	relevance	relevance	NOUN
ajebi-1020	134	7	corrélation	corrélation	NOUN
ajebi-1020	134	8	de	de	PROPN
ajebi-1020	134	9	pearson	pearson	PROPN
ajebi-1020	134	10	1	1	NUM
ajebi-1020	134	11	,	,	PUNCT
ajebi-1020	134	12	573	573	NUM
ajebi-1020	134	13	*	*	NOUN
ajebi-1020	134	14	*	*	PUNCT
ajebi-1020	134	15	-,429	-,429	PROPN
ajebi-1020	134	16	*	*	PROPN
ajebi-1020	134	17	*	*	NOUN
ajebi-1020	134	18	sig	sig	X
ajebi-1020	134	19	.	.	PUNCT
ajebi-1020	135	1	(	(	PUNCT
ajebi-1020	135	2	bilatérale	bilatérale	NOUN
ajebi-1020	135	3	)	)	PUNCT
ajebi-1020	135	4	,	,	PUNCT
ajebi-1020	135	5	000	000	NUM
ajebi-1020	135	6	,	,	PUNCT
ajebi-1020	135	7	000	000	NUM
ajebi-1020	135	8	n	n	CCONJ
ajebi-1020	135	9	314	314	NUM
ajebi-1020	135	10	314	314	NUM
ajebi-1020	135	11	314	314	NUM
ajebi-1020	135	12	faithful	faithful	ADJ
ajebi-1020	135	13	representation	representation	NOUN
ajebi-1020	135	14	corrélation	corrélation	NOUN
ajebi-1020	135	15	de	de	PROPN
ajebi-1020	135	16	pearson	pearson	PROPN
ajebi-1020	135	17	,	,	PUNCT
ajebi-1020	135	18	573	573	NUM
ajebi-1020	135	19	*	*	NOUN
ajebi-1020	135	20	*	*	SYM
ajebi-1020	135	21	1	1	NUM
ajebi-1020	135	22	-,356	-,356	PROPN
ajebi-1020	135	23	*	*	NOUN
ajebi-1020	135	24	*	*	NOUN
ajebi-1020	135	25	sig	sig	X
ajebi-1020	135	26	.	.	PUNCT
ajebi-1020	136	1	(	(	PUNCT
ajebi-1020	136	2	bilatérale	bilatérale	NOUN
ajebi-1020	136	3	)	)	PUNCT
ajebi-1020	136	4	,	,	PUNCT
ajebi-1020	136	5	000	000	NUM
ajebi-1020	136	6	,	,	PUNCT
ajebi-1020	136	7	000	000	NUM
ajebi-1020	136	8	n	n	CCONJ
ajebi-1020	136	9	314	314	NUM
ajebi-1020	136	10	314	314	NUM
ajebi-1020	136	11	314	314	NUM
ajebi-1020	136	12	fp_in_st	fp_in_st	NOUN
ajebi-1020	136	13	corrélation	corrélation	NOUN
ajebi-1020	136	14	de	de	X
ajebi-1020	136	15	pearson	pearson	PROPN
ajebi-1020	136	16	-,429	-,429	PROPN
ajebi-1020	136	17	*	*	PROPN
ajebi-1020	136	18	*	*	PUNCT
ajebi-1020	136	19	-,356	-,356	NOUN
ajebi-1020	136	20	*	*	PROPN
ajebi-1020	136	21	*	*	PROPN
ajebi-1020	136	22	1	1	NUM
ajebi-1020	136	23	sig	sig	NOUN
ajebi-1020	136	24	.	.	PUNCT
ajebi-1020	137	1	(	(	PUNCT
ajebi-1020	137	2	bilatérale	bilatérale	NOUN
ajebi-1020	137	3	)	)	PUNCT
ajebi-1020	137	4	,	,	PUNCT
ajebi-1020	137	5	000	000	NUM
ajebi-1020	137	6	,	,	PUNCT
ajebi-1020	137	7	000	000	NUM
ajebi-1020	137	8	n	n	CCONJ
ajebi-1020	137	9	314	314	NUM
ajebi-1020	137	10	314	314	NUM
ajebi-1020	137	11	314	314	NUM
ajebi-1020	137	12	*	*	PUNCT
ajebi-1020	137	13	*	*	NOUN
ajebi-1020	137	14	.	.	PUNCT
ajebi-1020	138	1	la	la	PROPN
ajebi-1020	138	2	corrélation	corrélation	PROPN
ajebi-1020	138	3	est	est	X
ajebi-1020	138	4	significative	significative	ADJ
ajebi-1020	138	5	au	au	X
ajebi-1020	138	6	niveau	niveau	NOUN
ajebi-1020	138	7	0.01	0.01	NUM
ajebi-1020	138	8	(	(	PUNCT
ajebi-1020	138	9	bilatéral	bilatéral	ADJ
ajebi-1020	138	10	)	)	PUNCT
ajebi-1020	138	11	.	.	PUNCT
ajebi-1020	139	1	source	source	NOUN
ajebi-1020	139	2	:	:	PUNCT
ajebi-1020	139	3	spss	spss	INTJ
ajebi-1020	139	4	.	.	PUNCT
ajebi-1020	140	1	we	we	PRON
ajebi-1020	140	2	observe	observe	VERB
ajebi-1020	140	3	that	that	SCONJ
ajebi-1020	140	4	:	:	PUNCT
ajebi-1020	140	5	the	the	DET
ajebi-1020	140	6	correlation	correlation	NOUN
ajebi-1020	140	7	between	between	ADP
ajebi-1020	140	8	«	«	PUNCT
ajebi-1020	140	9	relevance	relevance	NOUN
ajebi-1020	140	10	of	of	ADP
ajebi-1020	140	11	accounting	accounting	NOUN
ajebi-1020	140	12	and	and	CCONJ
ajebi-1020	140	13	financial	financial	ADJ
ajebi-1020	140	14	information	information	NOUN
ajebi-1020	140	15	declared	declare	VERB
ajebi-1020	140	16	with	with	ADP
ajebi-1020	140	17	ifrs	ifrs	NOUN
ajebi-1020	140	18	standards	standard	NOUN
ajebi-1020	140	19	»	»	PUNCT
ajebi-1020	140	20	&	&	CCONJ
ajebi-1020	140	21	«	«	PUNCT
ajebi-1020	140	22	financial	financial	ADJ
ajebi-1020	140	23	performance	performance	NOUN
ajebi-1020	140	24	in	in	ADP
ajebi-1020	140	25	short	short	ADJ
ajebi-1020	140	26	term	term	NOUN
ajebi-1020	140	27	»	»	PUNCT
ajebi-1020	140	28	is	be	AUX
ajebi-1020	140	29	negative	negative	ADJ
ajebi-1020	140	30	.	.	PUNCT
ajebi-1020	141	1	the	the	DET
ajebi-1020	141	2	correlation	correlation	NOUN
ajebi-1020	141	3	between	between	ADP
ajebi-1020	141	4	«	«	PUNCT
ajebi-1020	141	5	faithful	faithful	ADJ
ajebi-1020	141	6	representation	representation	NOUN
ajebi-1020	141	7	of	of	ADP
ajebi-1020	141	8	accounting	accounting	NOUN
ajebi-1020	141	9	and	and	CCONJ
ajebi-1020	141	10	financial	financial	ADJ
ajebi-1020	141	11	information	information	NOUN
ajebi-1020	141	12	declared	declare	VERB
ajebi-1020	141	13	with	with	ADP
ajebi-1020	141	14	p	p	PROPN
ajebi-1020	141	15	ag	ag	PROPN
ajebi-1020	141	16	e	e	PROPN
ajebi-1020	141	17	9	9	NUM
ajebi-1020	141	18	7	7	NUM
ajebi-1020	141	19	am	am	NOUN
ajebi-1020	141	20	.	.	PUNCT
ajebi-1020	142	1	j.	j.	PROPN
ajebi-1020	142	2	econ	econ	PROPN
ajebi-1020	142	3	.	.	PUNCT
ajebi-1020	142	4	bus	bus	PROPN
ajebi-1020	142	5	.	.	PUNCT
ajebi-1020	143	1	innov	innov	PROPN
ajebi-1020	143	2	.	.	PUNCT
ajebi-1020	144	1	2(2	2(2	NUM
ajebi-1020	144	2	)	)	PUNCT
ajebi-1020	144	3	93	93	NUM
ajebi-1020	144	4	-	-	SYM
ajebi-1020	144	5	100	100	NUM
ajebi-1020	144	6	,	,	PUNCT
ajebi-1020	144	7	2023	2023	NUM
ajebi-1020	144	8	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-1020	144	9	ifrs	ifrs	NOUN
ajebi-1020	144	10	standards	standard	NOUN
ajebi-1020	144	11	»	»	PUNCT
ajebi-1020	144	12	&	&	CCONJ
ajebi-1020	144	13	«	«	PUNCT
ajebi-1020	144	14	financial	financial	ADJ
ajebi-1020	144	15	performance	performance	NOUN
ajebi-1020	144	16	in	in	ADP
ajebi-1020	144	17	short	short	ADJ
ajebi-1020	144	18	term	term	NOUN
ajebi-1020	144	19	»	»	PUNCT
ajebi-1020	144	20	is	be	AUX
ajebi-1020	144	21	negative	negative	ADJ
ajebi-1020	144	22	.	.	PUNCT
ajebi-1020	145	1	test	test	NOUN
ajebi-1020	145	2	2	2	NUM
ajebi-1020	145	3	:	:	PUNCT
ajebi-1020	145	4	correlation	correlation	NOUN
ajebi-1020	145	5	test	test	NOUN
ajebi-1020	145	6	between	between	ADP
ajebi-1020	145	7	«	«	PUNCT
ajebi-1020	145	8	fundamental	fundamental	ADJ
ajebi-1020	145	9	table	table	NOUN
ajebi-1020	145	10	4	4	NUM
ajebi-1020	145	11	:	:	PUNCT
ajebi-1020	145	12	correlation	correlation	NOUN
ajebi-1020	145	13	test	test	NOUN
ajebi-1020	145	14	n	n	CCONJ
ajebi-1020	145	15	°	°	ADP
ajebi-1020	145	16	2	2	NUM
ajebi-1020	145	17	.	.	PUNCT
ajebi-1020	145	18	qualitative	qualitative	ADJ
ajebi-1020	145	19	characteristics	characteristic	NOUN
ajebi-1020	145	20	of	of	ADP
ajebi-1020	145	21	accounting	accounting	PROPN
ajebi-1020	145	22	&	&	CCONJ
ajebi-1020	145	23	financial	financial	ADJ
ajebi-1020	145	24	information	information	NOUN
ajebi-1020	145	25	-declared	-declare	VERB
ajebi-1020	145	26	with	with	ADP
ajebi-1020	145	27	ifrs	ifrs	NOUN
ajebi-1020	145	28	standards	standard	NOUN
ajebi-1020	145	29	»	»	PUNCT
ajebi-1020	145	30	and	and	CCONJ
ajebi-1020	145	31	«	«	PUNCT
ajebi-1020	145	32	financial	financial	ADJ
ajebi-1020	145	33	performance	performance	NOUN
ajebi-1020	145	34	in	in	ADP
ajebi-1020	145	35	medium	medium	ADJ
ajebi-1020	145	36	and	and	CCONJ
ajebi-1020	145	37	long	long	ADJ
ajebi-1020	145	38	term	term	NOUN
ajebi-1020	145	39	»	»	PUNCT
ajebi-1020	145	40	:	:	PUNCT
ajebi-1020	145	41	correlations	correlation	VERB
ajebi-1020	145	42	relevance	relevance	NOUN
ajebi-1020	145	43	f.	f.	PROPN
ajebi-1020	145	44	representation	representation	PROPN
ajebi-1020	146	1	fp_in_mlt	fp_in_mlt	PROPN
ajebi-1020	146	2	relevance	relevance	NOUN
ajebi-1020	146	3	corrélation	corrélation	NOUN
ajebi-1020	146	4	de	de	PROPN
ajebi-1020	146	5	pearson	pearson	PROPN
ajebi-1020	146	6	1	1	NUM
ajebi-1020	146	7	,	,	PUNCT
ajebi-1020	146	8	573	573	NUM
ajebi-1020	146	9	*	*	NOUN
ajebi-1020	146	10	*	*	PUNCT
ajebi-1020	146	11	,	,	PUNCT
ajebi-1020	146	12	436	436	NUM
ajebi-1020	146	13	*	*	PUNCT
ajebi-1020	146	14	*	*	X
ajebi-1020	146	15	sig	sig	X
ajebi-1020	146	16	.	.	PUNCT
ajebi-1020	147	1	(	(	PUNCT
ajebi-1020	147	2	bilatérale	bilatérale	NOUN
ajebi-1020	147	3	)	)	PUNCT
ajebi-1020	147	4	,	,	PUNCT
ajebi-1020	147	5	000	000	NUM
ajebi-1020	147	6	,	,	PUNCT
ajebi-1020	147	7	000	000	NUM
ajebi-1020	147	8	n	n	CCONJ
ajebi-1020	147	9	314	314	NUM
ajebi-1020	147	10	314	314	NUM
ajebi-1020	147	11	314	314	NUM
ajebi-1020	147	12	faithful	faithful	ADJ
ajebi-1020	147	13	representation	representation	NOUN
ajebi-1020	147	14	corrélation	corrélation	NOUN
ajebi-1020	147	15	de	de	PROPN
ajebi-1020	147	16	pearson	pearson	PROPN
ajebi-1020	147	17	,	,	PUNCT
ajebi-1020	147	18	573	573	NUM
ajebi-1020	147	19	*	*	NOUN
ajebi-1020	147	20	*	*	NOUN
ajebi-1020	147	21	1	1	NUM
ajebi-1020	147	22	,	,	PUNCT
ajebi-1020	147	23	460	460	NUM
ajebi-1020	147	24	*	*	PUNCT
ajebi-1020	147	25	*	*	X
ajebi-1020	147	26	sig	sig	X
ajebi-1020	147	27	.	.	PUNCT
ajebi-1020	148	1	(	(	PUNCT
ajebi-1020	148	2	bilatérale	bilatérale	NOUN
ajebi-1020	148	3	)	)	PUNCT
ajebi-1020	148	4	,	,	PUNCT
ajebi-1020	148	5	000	000	NUM
ajebi-1020	148	6	,	,	PUNCT
ajebi-1020	148	7	000	000	NUM
ajebi-1020	148	8	n	n	CCONJ
ajebi-1020	148	9	314	314	NUM
ajebi-1020	148	10	314	314	NUM
ajebi-1020	148	11	314	314	NUM
ajebi-1020	148	12	fp_in_mlt	fp_in_mlt	PROPN
ajebi-1020	148	13	corrélation	corrélation	NOUN
ajebi-1020	148	14	de	de	PROPN
ajebi-1020	148	15	pearson	pearson	PROPN
ajebi-1020	148	16	,	,	PUNCT
ajebi-1020	148	17	436	436	NUM
ajebi-1020	148	18	*	*	PUNCT
ajebi-1020	148	19	*	*	PUNCT
ajebi-1020	148	20	,	,	PUNCT
ajebi-1020	148	21	460	460	NUM
ajebi-1020	148	22	*	*	NOUN
ajebi-1020	148	23	*	*	PROPN
ajebi-1020	148	24	1	1	NUM
ajebi-1020	148	25	sig	sig	NOUN
ajebi-1020	148	26	.	.	PUNCT
ajebi-1020	149	1	(	(	PUNCT
ajebi-1020	149	2	bilatérale	bilatérale	NOUN
ajebi-1020	149	3	)	)	PUNCT
ajebi-1020	149	4	,	,	PUNCT
ajebi-1020	149	5	000	000	NUM
ajebi-1020	149	6	,	,	PUNCT
ajebi-1020	149	7	000	000	NUM
ajebi-1020	149	8	n	n	CCONJ
ajebi-1020	149	9	314	314	NUM
ajebi-1020	149	10	314	314	NUM
ajebi-1020	149	11	314	314	NUM
ajebi-1020	149	12	*	*	PUNCT
ajebi-1020	149	13	*	*	NOUN
ajebi-1020	149	14	.	.	PUNCT
ajebi-1020	150	1	la	la	PROPN
ajebi-1020	150	2	corrélation	corrélation	PROPN
ajebi-1020	150	3	est	est	X
ajebi-1020	150	4	significative	significative	ADJ
ajebi-1020	150	5	au	au	X
ajebi-1020	150	6	niveau	niveau	NOUN
ajebi-1020	150	7	0.01	0.01	NUM
ajebi-1020	150	8	(	(	PUNCT
ajebi-1020	150	9	bilatéral	bilatéral	ADJ
ajebi-1020	150	10	)	)	PUNCT
ajebi-1020	150	11	.	.	PUNCT
ajebi-1020	151	1	source	source	NOUN
ajebi-1020	151	2	:	:	PUNCT
ajebi-1020	151	3	spss	spss	INTJ
ajebi-1020	151	4	we	we	PRON
ajebi-1020	151	5	deduce	deduce	VERB
ajebi-1020	151	6	that	that	SCONJ
ajebi-1020	151	7	:	:	PUNCT
ajebi-1020	151	8	the	the	DET
ajebi-1020	151	9	correlation	correlation	NOUN
ajebi-1020	151	10	between	between	ADP
ajebi-1020	151	11	«	«	PUNCT
ajebi-1020	151	12	relevance	relevance	NOUN
ajebi-1020	151	13	of	of	ADP
ajebi-1020	151	14	accounting	accounting	NOUN
ajebi-1020	151	15	and	and	CCONJ
ajebi-1020	151	16	financial	financial	ADJ
ajebi-1020	151	17	information	information	NOUN
ajebi-1020	151	18	-declared	-declare	VERB
ajebi-1020	151	19	with	with	ADP
ajebi-1020	151	20	ifrs	ifrs	PROPN
ajebi-1020	151	21	standards-	standards-	NOUN
ajebi-1020	151	22	»	»	PUNCT
ajebi-1020	151	23	&	&	CCONJ
ajebi-1020	151	24	«	«	PUNCT
ajebi-1020	151	25	financial	financial	ADJ
ajebi-1020	151	26	performance	performance	NOUN
ajebi-1020	151	27	in	in	ADP
ajebi-1020	151	28	medium	medium	ADJ
ajebi-1020	151	29	and	and	CCONJ
ajebi-1020	151	30	long	long	ADJ
ajebi-1020	151	31	term	term	NOUN
ajebi-1020	151	32	»	»	PUNCT
ajebi-1020	151	33	is	be	AUX
ajebi-1020	151	34	moderate	moderate	ADJ
ajebi-1020	151	35	.	.	PUNCT
ajebi-1020	152	1	the	the	DET
ajebi-1020	152	2	correlation	correlation	NOUN
ajebi-1020	152	3	between	between	ADP
ajebi-1020	152	4	«	«	PUNCT
ajebi-1020	152	5	faithful	faithful	ADJ
ajebi-1020	152	6	representation	representation	NOUN
ajebi-1020	152	7	of	of	ADP
ajebi-1020	152	8	accounting	accounting	NOUN
ajebi-1020	152	9	and	and	CCONJ
ajebi-1020	152	10	financial	financial	ADJ
ajebi-1020	152	11	information	information	NOUN
ajebi-1020	152	12	-declared	-declare	VERB
ajebi-1020	152	13	with	with	ADP
ajebi-1020	152	14	ifrs	ifrs	NOUN
ajebi-1020	152	15	standards	standard	NOUN
ajebi-1020	152	16	»	»	PUNCT
ajebi-1020	152	17	&	&	CCONJ
ajebi-1020	152	18	«	«	PUNCT
ajebi-1020	152	19	financial	financial	ADJ
ajebi-1020	152	20	performance	performance	NOUN
ajebi-1020	152	21	in	in	ADP
ajebi-1020	152	22	medium	medium	ADJ
ajebi-1020	152	23	and	and	CCONJ
ajebi-1020	152	24	long	long	ADJ
ajebi-1020	152	25	term	term	NOUN
ajebi-1020	152	26	»	»	PUNCT
ajebi-1020	152	27	is	be	AUX
ajebi-1020	152	28	strong	strong	ADJ
ajebi-1020	152	29	.	.	PUNCT
ajebi-1020	153	1	table	table	NOUN
ajebi-1020	153	2	5	5	NUM
ajebi-1020	153	3	:	:	PUNCT
ajebi-1020	153	4	correlation	correlation	NOUN
ajebi-1020	153	5	test	test	NOUN
ajebi-1020	153	6	n	n	CCONJ
ajebi-1020	153	7	°	°	NOUN
ajebi-1020	153	8	3	3	NUM
ajebi-1020	153	9	.	.	PUNCT
ajebi-1020	153	10	correlation	correlation	NOUN
ajebi-1020	153	11	test	test	NOUN
ajebi-1020	153	12	between	between	ADP
ajebi-1020	153	13	«	«	PUNCT
ajebi-1020	153	14	enhancing	enhance	VERB
ajebi-1020	153	15	qualitative	qualitative	ADJ
ajebi-1020	153	16	characteristics	characteristic	NOUN
ajebi-1020	153	17	of	of	ADP
ajebi-1020	153	18	accounting	accounting	PROPN
ajebi-1020	153	19	&	&	CCONJ
ajebi-1020	153	20	financial	financial	ADJ
ajebi-1020	153	21	information	information	NOUN
ajebi-1020	153	22	declared	declare	VERB
ajebi-1020	153	23	with	with	ADP
ajebi-1020	153	24	ifrs	ifrs	NOUN
ajebi-1020	153	25	standards	standard	NOUN
ajebi-1020	153	26	»	»	PUNCT
ajebi-1020	153	27	and	and	CCONJ
ajebi-1020	153	28	«	«	PUNCT
ajebi-1020	153	29	financial	financial	ADJ
ajebi-1020	153	30	performance	performance	NOUN
ajebi-1020	153	31	»	»	NOUN
ajebi-1020	153	32	:	:	PUNCT
ajebi-1020	153	33	test	test	NOUN
ajebi-1020	153	34	3	3	NUM
ajebi-1020	153	35	:	:	PUNCT
ajebi-1020	153	36	correlation	correlation	NOUN
ajebi-1020	153	37	test	test	NOUN
ajebi-1020	153	38	between	between	ADP
ajebi-1020	153	39	«	«	PUNCT
ajebi-1020	153	40	enhancing	enhance	VERB
ajebi-1020	153	41	qualitative	qualitative	ADJ
ajebi-1020	153	42	characteristics	characteristic	NOUN
ajebi-1020	153	43	of	of	ADP
ajebi-1020	153	44	accounting	accounting	PROPN
ajebi-1020	153	45	&	&	CCONJ
ajebi-1020	153	46	financial	financial	ADJ
ajebi-1020	153	47	information	information	NOUN
ajebi-1020	153	48	declared	declare	VERB
ajebi-1020	153	49	with	with	ADP
ajebi-1020	153	50	ifrs	ifrs	NOUN
ajebi-1020	153	51	standards	standard	NOUN
ajebi-1020	153	52	»	»	PUNCT
ajebi-1020	153	53	and	and	CCONJ
ajebi-1020	153	54	«	«	PUNCT
ajebi-1020	153	55	financial	financial	ADJ
ajebi-1020	153	56	performance	performance	NOUN
ajebi-1020	153	57	in	in	ADP
ajebi-1020	153	58	short	short	ADJ
ajebi-1020	153	59	term	term	NOUN
ajebi-1020	153	60	»	»	NOUN
ajebi-1020	153	61	:	:	PUNCT
ajebi-1020	153	62	correlations	correlation	NOUN
ajebi-1020	153	63	understand	understand	VERB
ajebi-1020	153	64	compara	compara	ADJ
ajebi-1020	153	65	verifiabi	verifiabi	ADJ
ajebi-1020	153	66	timeliness	timeliness	NOUN
ajebi-1020	153	67	fp_in_st	fp_in_st	NOUN
ajebi-1020	153	68	understand	understand	VERB
ajebi-1020	153	69	corrélation	corrélation	NOUN
ajebi-1020	153	70	de	de	PROPN
ajebi-1020	153	71	pearson	pearson	PROPN
ajebi-1020	153	72	1	1	NUM
ajebi-1020	153	73	,	,	PUNCT
ajebi-1020	153	74	720	720	NUM
ajebi-1020	153	75	*	*	NOUN
ajebi-1020	153	76	*	*	NOUN
ajebi-1020	153	77	,	,	PUNCT
ajebi-1020	153	78	651	651	NUM
ajebi-1020	153	79	*	*	NOUN
ajebi-1020	153	80	*	*	NOUN
ajebi-1020	153	81	,	,	PUNCT
ajebi-1020	153	82	619	619	NUM
ajebi-1020	153	83	*	*	PUNCT
ajebi-1020	153	84	*	*	PUNCT
ajebi-1020	153	85	-,385	-,385	NOUN
ajebi-1020	153	86	*	*	PROPN
ajebi-1020	153	87	*	*	PROPN
ajebi-1020	153	88	sig	sig	X
ajebi-1020	153	89	.	.	PUNCT
ajebi-1020	154	1	(	(	PUNCT
ajebi-1020	154	2	bilatérale	bilatérale	NOUN
ajebi-1020	154	3	)	)	PUNCT
ajebi-1020	154	4	,	,	PUNCT
ajebi-1020	154	5	000	000	NUM
ajebi-1020	154	6	,	,	PUNCT
ajebi-1020	154	7	000	000	NUM
ajebi-1020	154	8	,	,	PUNCT
ajebi-1020	154	9	000	000	NUM
ajebi-1020	154	10	,	,	PUNCT
ajebi-1020	154	11	000	000	NUM
ajebi-1020	154	12	n	n	CCONJ
ajebi-1020	154	13	314	314	NUM
ajebi-1020	154	14	314	314	NUM
ajebi-1020	154	15	314	314	NUM
ajebi-1020	154	16	314	314	NUM
ajebi-1020	154	17	314	314	NUM
ajebi-1020	154	18	compara	compara	NOUN
ajebi-1020	154	19	corrélation	corrélation	PROPN
ajebi-1020	154	20	de	de	PROPN
ajebi-1020	154	21	pearson	pearson	PROPN
ajebi-1020	154	22	,	,	PUNCT
ajebi-1020	154	23	720	720	NUM
ajebi-1020	154	24	*	*	NOUN
ajebi-1020	154	25	*	*	NOUN
ajebi-1020	154	26	1	1	NUM
ajebi-1020	154	27	,	,	PUNCT
ajebi-1020	154	28	530	530	NUM
ajebi-1020	154	29	*	*	SYM
ajebi-1020	154	30	*	*	PUNCT
ajebi-1020	154	31	,	,	PUNCT
ajebi-1020	154	32	499	499	NUM
ajebi-1020	154	33	*	*	PUNCT
ajebi-1020	154	34	*	*	PUNCT
ajebi-1020	154	35	-,284	-,284	NOUN
ajebi-1020	154	36	*	*	PROPN
ajebi-1020	154	37	*	*	NOUN
ajebi-1020	154	38	sig	sig	X
ajebi-1020	154	39	.	.	PUNCT
ajebi-1020	155	1	(	(	PUNCT
ajebi-1020	155	2	bilatérale	bilatérale	NOUN
ajebi-1020	155	3	)	)	PUNCT
ajebi-1020	155	4	,	,	PUNCT
ajebi-1020	155	5	000	000	NUM
ajebi-1020	155	6	,	,	PUNCT
ajebi-1020	155	7	000	000	NUM
ajebi-1020	155	8	,	,	PUNCT
ajebi-1020	155	9	000	000	NUM
ajebi-1020	155	10	,	,	PUNCT
ajebi-1020	155	11	000	000	NUM
ajebi-1020	155	12	n	n	CCONJ
ajebi-1020	155	13	314	314	NUM
ajebi-1020	155	14	314	314	NUM
ajebi-1020	155	15	314	314	NUM
ajebi-1020	155	16	314	314	NUM
ajebi-1020	155	17	314	314	NUM
ajebi-1020	155	18	verifiabi	verifiabi	NOUN
ajebi-1020	155	19	corrélation	corrélation	NOUN
ajebi-1020	155	20	de	de	PROPN
ajebi-1020	155	21	pearson	pearson	PROPN
ajebi-1020	155	22	,	,	PUNCT
ajebi-1020	155	23	651	651	NUM
ajebi-1020	155	24	*	*	NOUN
ajebi-1020	155	25	*	*	NOUN
ajebi-1020	155	26	,	,	PUNCT
ajebi-1020	155	27	530	530	NUM
ajebi-1020	155	28	*	*	SYM
ajebi-1020	155	29	*	*	NOUN
ajebi-1020	155	30	1	1	NUM
ajebi-1020	155	31	,	,	PUNCT
ajebi-1020	155	32	570	570	NOUN
ajebi-1020	155	33	*	*	PUNCT
ajebi-1020	155	34	*	*	PUNCT
ajebi-1020	155	35	-,545	-,545	PROPN
ajebi-1020	155	36	*	*	PUNCT
ajebi-1020	155	37	*	*	NOUN
ajebi-1020	155	38	sig	sig	X
ajebi-1020	155	39	.	.	PUNCT
ajebi-1020	156	1	(	(	PUNCT
ajebi-1020	156	2	bilatérale	bilatérale	NOUN
ajebi-1020	156	3	)	)	PUNCT
ajebi-1020	156	4	,	,	PUNCT
ajebi-1020	156	5	000	000	NUM
ajebi-1020	156	6	,	,	PUNCT
ajebi-1020	156	7	000	000	NUM
ajebi-1020	156	8	,	,	PUNCT
ajebi-1020	156	9	000	000	NUM
ajebi-1020	156	10	,	,	PUNCT
ajebi-1020	156	11	000	000	NUM
ajebi-1020	156	12	n	n	CCONJ
ajebi-1020	156	13	314	314	NUM
ajebi-1020	156	14	314	314	NUM
ajebi-1020	156	15	314	314	NUM
ajebi-1020	156	16	314	314	NUM
ajebi-1020	156	17	314	314	NUM
ajebi-1020	156	18	timeliness	timeliness	NOUN
ajebi-1020	156	19	corrélation	corrélation	NOUN
ajebi-1020	156	20	de	de	PROPN
ajebi-1020	156	21	pearson	pearson	PROPN
ajebi-1020	156	22	,	,	PUNCT
ajebi-1020	156	23	619	619	NUM
ajebi-1020	156	24	*	*	NOUN
ajebi-1020	156	25	*	*	PUNCT
ajebi-1020	156	26	,	,	PUNCT
ajebi-1020	156	27	499	499	NUM
ajebi-1020	156	28	*	*	PUNCT
ajebi-1020	156	29	*	*	PUNCT
ajebi-1020	156	30	,	,	PUNCT
ajebi-1020	156	31	570	570	NOUN
ajebi-1020	156	32	*	*	SYM
ajebi-1020	156	33	*	*	NOUN
ajebi-1020	156	34	1	1	NUM
ajebi-1020	156	35	-,307	-,307	PROPN
ajebi-1020	156	36	*	*	PUNCT
ajebi-1020	156	37	*	*	PROPN
ajebi-1020	156	38	sig	sig	X
ajebi-1020	156	39	.	.	PUNCT
ajebi-1020	157	1	(	(	PUNCT
ajebi-1020	157	2	bilatérale	bilatérale	NOUN
ajebi-1020	157	3	)	)	PUNCT
ajebi-1020	157	4	,	,	PUNCT
ajebi-1020	157	5	000	000	NUM
ajebi-1020	157	6	,	,	PUNCT
ajebi-1020	157	7	000	000	NUM
ajebi-1020	157	8	,	,	PUNCT
ajebi-1020	157	9	000	000	NUM
ajebi-1020	157	10	,	,	PUNCT
ajebi-1020	157	11	000	000	NUM
ajebi-1020	157	12	n	n	CCONJ
ajebi-1020	157	13	314	314	NUM
ajebi-1020	157	14	314	314	NUM
ajebi-1020	157	15	314	314	NUM
ajebi-1020	157	16	314	314	NUM
ajebi-1020	157	17	314	314	NUM
ajebi-1020	157	18	fp_in_st	fp_in_st	NOUN
ajebi-1020	157	19	corrélation	corrélation	NOUN
ajebi-1020	157	20	de	de	PROPN
ajebi-1020	157	21	pearson	pearson	PROPN
ajebi-1020	157	22	-,385	-,385	PROPN
ajebi-1020	157	23	*	*	PROPN
ajebi-1020	157	24	*	*	PROPN
ajebi-1020	157	25	-,284	-,284	NOUN
ajebi-1020	157	26	*	*	NOUN
ajebi-1020	157	27	*	*	PUNCT
ajebi-1020	157	28	-,545	-,545	PROPN
ajebi-1020	157	29	*	*	PUNCT
ajebi-1020	157	30	*	*	PUNCT
ajebi-1020	158	1	-,307	-,307	PROPN
ajebi-1020	158	2	*	*	PUNCT
ajebi-1020	158	3	*	*	PROPN
ajebi-1020	158	4	1	1	NUM
ajebi-1020	158	5	sig	sig	NOUN
ajebi-1020	158	6	.	.	PUNCT
ajebi-1020	159	1	(	(	PUNCT
ajebi-1020	159	2	bilatérale	bilatérale	NOUN
ajebi-1020	159	3	)	)	PUNCT
ajebi-1020	159	4	,	,	PUNCT
ajebi-1020	159	5	000	000	NUM
ajebi-1020	159	6	,	,	PUNCT
ajebi-1020	159	7	000	000	NUM
ajebi-1020	159	8	,	,	PUNCT
ajebi-1020	159	9	000	000	NUM
ajebi-1020	159	10	,	,	PUNCT
ajebi-1020	159	11	000	000	NUM
ajebi-1020	159	12	n	n	CCONJ
ajebi-1020	159	13	314	314	NUM
ajebi-1020	159	14	314	314	NUM
ajebi-1020	159	15	314	314	NUM
ajebi-1020	159	16	314	314	NUM
ajebi-1020	159	17	314	314	NUM
ajebi-1020	159	18	source	source	NOUN
ajebi-1020	159	19	:	:	PUNCT
ajebi-1020	159	20	spss	spss	INTJ
ajebi-1020	159	21	we	we	PRON
ajebi-1020	159	22	notice	notice	VERB
ajebi-1020	159	23	that	that	SCONJ
ajebi-1020	159	24	:	:	PUNCT
ajebi-1020	159	25	the	the	DET
ajebi-1020	159	26	correlation	correlation	NOUN
ajebi-1020	159	27	between	between	ADP
ajebi-1020	159	28	«	«	PUNCT
ajebi-1020	159	29	understandability	understandability	NOUN
ajebi-1020	159	30	of	of	ADP
ajebi-1020	159	31	accounting	accounting	NOUN
ajebi-1020	159	32	and	and	CCONJ
ajebi-1020	159	33	financial	financial	ADJ
ajebi-1020	159	34	information	information	NOUN
ajebi-1020	159	35	declared	declare	VERB
ajebi-1020	159	36	with	with	ADP
ajebi-1020	159	37	ifrs	ifrs	PROPN
ajebi-1020	159	38	standards	standard	NOUN
ajebi-1020	159	39	»	»	PUNCT
ajebi-1020	159	40	&	&	CCONJ
ajebi-1020	159	41	«	«	PUNCT
ajebi-1020	159	42	financial	financial	ADJ
ajebi-1020	159	43	performance	performance	NOUN
ajebi-1020	159	44	in	in	ADP
ajebi-1020	159	45	short	short	ADJ
ajebi-1020	159	46	term	term	NOUN
ajebi-1020	159	47	»	»	PUNCT
ajebi-1020	159	48	is	be	AUX
ajebi-1020	159	49	negative	negative	ADJ
ajebi-1020	159	50	.	.	PUNCT
ajebi-1020	160	1	the	the	DET
ajebi-1020	160	2	correlation	correlation	NOUN
ajebi-1020	160	3	between	between	ADP
ajebi-1020	160	4	«	«	PUNCT
ajebi-1020	160	5	comparability	comparability	NOUN
ajebi-1020	160	6	of	of	ADP
ajebi-1020	160	7	accounting	accounting	NOUN
ajebi-1020	160	8	and	and	CCONJ
ajebi-1020	160	9	financial	financial	ADJ
ajebi-1020	160	10	information	information	NOUN
ajebi-1020	160	11	-declared	-declare	VERB
ajebi-1020	160	12	with	with	ADP
ajebi-1020	160	13	ifrs	ifrs	PROPN
ajebi-1020	160	14	p	p	PROPN
ajebi-1020	160	15	ag	ag	PROPN
ajebi-1020	160	16	e	e	PROPN
ajebi-1020	160	17	9	9	NUM
ajebi-1020	160	18	8	8	NUM
ajebi-1020	160	19	am	am	NOUN
ajebi-1020	160	20	.	.	PUNCT
ajebi-1020	161	1	j.	j.	PROPN
ajebi-1020	161	2	econ	econ	PROPN
ajebi-1020	161	3	.	.	PUNCT
ajebi-1020	161	4	bus	bus	PROPN
ajebi-1020	161	5	.	.	PUNCT
ajebi-1020	162	1	innov	innov	PROPN
ajebi-1020	162	2	.	.	PUNCT
ajebi-1020	163	1	2(2	2(2	NUM
ajebi-1020	163	2	)	)	PUNCT
ajebi-1020	164	1	93	93	NUM
ajebi-1020	164	2	-	-	SYM
ajebi-1020	164	3	100	100	NUM
ajebi-1020	164	4	,	,	PUNCT
ajebi-1020	164	5	2023	2023	NUM
ajebi-1020	164	6	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-1020	164	7	standards	standard	NOUN
ajebi-1020	164	8	»	»	PUNCT
ajebi-1020	164	9	&	&	CCONJ
ajebi-1020	164	10	«	«	PUNCT
ajebi-1020	164	11	financial	financial	ADJ
ajebi-1020	164	12	performance	performance	NOUN
ajebi-1020	164	13	in	in	ADP
ajebi-1020	164	14	short	short	ADJ
ajebi-1020	164	15	term	term	NOUN
ajebi-1020	164	16	»	»	PUNCT
ajebi-1020	164	17	is	be	AUX
ajebi-1020	164	18	negative	negative	ADJ
ajebi-1020	164	19	.	.	PUNCT
ajebi-1020	165	1	the	the	DET
ajebi-1020	165	2	correlation	correlation	NOUN
ajebi-1020	165	3	between	between	ADP
ajebi-1020	165	4	«	«	PUNCT
ajebi-1020	165	5	verifiability	verifiability	NOUN
ajebi-1020	165	6	of	of	ADP
ajebi-1020	165	7	accounting	accounting	NOUN
ajebi-1020	165	8	and	and	CCONJ
ajebi-1020	165	9	financial	financial	ADJ
ajebi-1020	165	10	information	information	NOUN
ajebi-1020	165	11	-declared	-declare	VERB
ajebi-1020	165	12	with	with	ADP
ajebi-1020	165	13	ifrs	ifrs	NOUN
ajebi-1020	165	14	standards	standard	NOUN
ajebi-1020	165	15	»	»	PUNCT
ajebi-1020	165	16	&	&	CCONJ
ajebi-1020	165	17	«	«	PUNCT
ajebi-1020	165	18	financial	financial	ADJ
ajebi-1020	165	19	performance	performance	NOUN
ajebi-1020	165	20	in	in	ADP
ajebi-1020	165	21	short	short	ADJ
ajebi-1020	165	22	term	term	NOUN
ajebi-1020	165	23	»	»	PUNCT
ajebi-1020	165	24	is	be	AUX
ajebi-1020	165	25	negative	negative	ADJ
ajebi-1020	165	26	.	.	PUNCT
ajebi-1020	166	1	the	the	DET
ajebi-1020	166	2	correlation	correlation	NOUN
ajebi-1020	166	3	between	between	ADP
ajebi-1020	166	4	«	«	PUNCT
ajebi-1020	166	5	timeliness	timeliness	NOUN
ajebi-1020	166	6	of	of	ADP
ajebi-1020	166	7	accounting	accounting	NOUN
ajebi-1020	166	8	and	and	CCONJ
ajebi-1020	166	9	financial	financial	ADJ
ajebi-1020	166	10	information	information	NOUN
ajebi-1020	166	11	declared	declare	VERB
ajebi-1020	166	12	with	with	ADP
ajebi-1020	166	13	ifrs	ifrs	NOUN
ajebi-1020	166	14	standards	standard	NOUN
ajebi-1020	166	15	»	»	PUNCT
ajebi-1020	166	16	table	table	NOUN
ajebi-1020	166	17	6	6	NUM
ajebi-1020	166	18	:	:	PUNCT
ajebi-1020	166	19	correlation	correlation	NOUN
ajebi-1020	166	20	test	test	NOUN
ajebi-1020	166	21	n	n	CCONJ
ajebi-1020	166	22	°	°	NOUN
ajebi-1020	166	23	4	4	NUM
ajebi-1020	166	24	.	.	PUNCT
ajebi-1020	166	25	&	&	CCONJ
ajebi-1020	166	26	«	«	PUNCT
ajebi-1020	166	27	financial	financial	ADJ
ajebi-1020	166	28	performance	performance	NOUN
ajebi-1020	166	29	in	in	ADP
ajebi-1020	166	30	short	short	ADJ
ajebi-1020	166	31	term	term	NOUN
ajebi-1020	166	32	»	»	PUNCT
ajebi-1020	166	33	is	be	AUX
ajebi-1020	166	34	negative	negative	ADJ
ajebi-1020	166	35	.	.	PUNCT
ajebi-1020	167	1	test	test	NOUN
ajebi-1020	167	2	4	4	NUM
ajebi-1020	167	3	:	:	PUNCT
ajebi-1020	167	4	correlation	correlation	NOUN
ajebi-1020	167	5	test	test	NOUN
ajebi-1020	167	6	between	between	ADP
ajebi-1020	167	7	«	«	PUNCT
ajebi-1020	167	8	enhancing	enhance	VERB
ajebi-1020	167	9	qualitative	qualitative	ADJ
ajebi-1020	167	10	characteristics	characteristic	NOUN
ajebi-1020	167	11	of	of	ADP
ajebi-1020	167	12	accounting	accounting	PROPN
ajebi-1020	167	13	&	&	CCONJ
ajebi-1020	167	14	financial	financial	ADJ
ajebi-1020	167	15	information	information	NOUN
ajebi-1020	167	16	declared	declare	VERB
ajebi-1020	167	17	with	with	ADP
ajebi-1020	167	18	ifrs	ifrs	NOUN
ajebi-1020	167	19	standards	standard	NOUN
ajebi-1020	167	20	»	»	PUNCT
ajebi-1020	167	21	and	and	CCONJ
ajebi-1020	167	22	«	«	PUNCT
ajebi-1020	167	23	financial	financial	ADJ
ajebi-1020	167	24	performance	performance	NOUN
ajebi-1020	167	25	in	in	ADP
ajebi-1020	167	26	medium	medium	ADJ
ajebi-1020	167	27	and	and	CCONJ
ajebi-1020	167	28	long	long	ADJ
ajebi-1020	167	29	term	term	NOUN
ajebi-1020	167	30	»	»	PUNCT
ajebi-1020	167	31	:	:	PUNCT
ajebi-1020	167	32	correlations	correlation	NOUN
ajebi-1020	167	33	understand	understand	VERB
ajebi-1020	167	34	compara	compara	ADJ
ajebi-1020	167	35	verifiabi	verifiabi	ADJ
ajebi-1020	167	36	timeliness	timeliness	NOUN
ajebi-1020	167	37	fp_in_mlt	fp_in_mlt	PROPN
ajebi-1020	167	38	understand	understand	VERB
ajebi-1020	167	39	corrélation	corrélation	NOUN
ajebi-1020	167	40	de	de	PROPN
ajebi-1020	167	41	pearson	pearson	PROPN
ajebi-1020	167	42	1	1	NUM
ajebi-1020	167	43	,	,	PUNCT
ajebi-1020	167	44	720	720	NUM
ajebi-1020	167	45	*	*	NOUN
ajebi-1020	167	46	*	*	NOUN
ajebi-1020	167	47	,	,	PUNCT
ajebi-1020	167	48	651	651	NUM
ajebi-1020	167	49	*	*	NOUN
ajebi-1020	167	50	*	*	NOUN
ajebi-1020	167	51	,	,	PUNCT
ajebi-1020	167	52	619	619	NUM
ajebi-1020	167	53	*	*	NOUN
ajebi-1020	167	54	*	*	PUNCT
ajebi-1020	167	55	,	,	PUNCT
ajebi-1020	167	56	807	807	NUM
ajebi-1020	167	57	*	*	SYM
ajebi-1020	167	58	*	*	NOUN
ajebi-1020	167	59	sig	sig	X
ajebi-1020	167	60	.	.	PUNCT
ajebi-1020	168	1	(	(	PUNCT
ajebi-1020	168	2	bilatérale	bilatérale	NOUN
ajebi-1020	168	3	)	)	PUNCT
ajebi-1020	168	4	,	,	PUNCT
ajebi-1020	168	5	000	000	NUM
ajebi-1020	168	6	,	,	PUNCT
ajebi-1020	168	7	000	000	NUM
ajebi-1020	168	8	,	,	PUNCT
ajebi-1020	168	9	000	000	NUM
ajebi-1020	168	10	,	,	PUNCT
ajebi-1020	168	11	000	000	NUM
ajebi-1020	168	12	n	n	CCONJ
ajebi-1020	168	13	314	314	NUM
ajebi-1020	168	14	314	314	NUM
ajebi-1020	168	15	314	314	NUM
ajebi-1020	168	16	314	314	NUM
ajebi-1020	168	17	314	314	NUM
ajebi-1020	168	18	compara	compara	NOUN
ajebi-1020	168	19	corrélation	corrélation	PROPN
ajebi-1020	168	20	de	de	PROPN
ajebi-1020	168	21	pearson	pearson	PROPN
ajebi-1020	168	22	,	,	PUNCT
ajebi-1020	168	23	720	720	NUM
ajebi-1020	168	24	*	*	NOUN
ajebi-1020	168	25	*	*	NOUN
ajebi-1020	168	26	1	1	NUM
ajebi-1020	168	27	,	,	PUNCT
ajebi-1020	168	28	530	530	NUM
ajebi-1020	168	29	*	*	SYM
ajebi-1020	168	30	*	*	PUNCT
ajebi-1020	168	31	,	,	PUNCT
ajebi-1020	168	32	499	499	NUM
ajebi-1020	168	33	*	*	NOUN
ajebi-1020	168	34	*	*	PUNCT
ajebi-1020	168	35	,	,	PUNCT
ajebi-1020	168	36	665	665	NUM
ajebi-1020	168	37	*	*	PUNCT
ajebi-1020	168	38	*	*	PUNCT
ajebi-1020	168	39	sig	sig	X
ajebi-1020	168	40	.	.	PUNCT
ajebi-1020	169	1	(	(	PUNCT
ajebi-1020	169	2	bilatérale	bilatérale	NOUN
ajebi-1020	169	3	)	)	PUNCT
ajebi-1020	169	4	,	,	PUNCT
ajebi-1020	169	5	000	000	NUM
ajebi-1020	169	6	,	,	PUNCT
ajebi-1020	169	7	000	000	NUM
ajebi-1020	169	8	,	,	PUNCT
ajebi-1020	169	9	000	000	NUM
ajebi-1020	169	10	,	,	PUNCT
ajebi-1020	169	11	000	000	NUM
ajebi-1020	169	12	n	n	CCONJ
ajebi-1020	169	13	314	314	NUM
ajebi-1020	169	14	314	314	NUM
ajebi-1020	169	15	314	314	NUM
ajebi-1020	169	16	314	314	NUM
ajebi-1020	169	17	314	314	NUM
ajebi-1020	169	18	verifiabi	verifiabi	NOUN
ajebi-1020	169	19	corrélation	corrélation	NOUN
ajebi-1020	169	20	de	de	PROPN
ajebi-1020	169	21	pearson	pearson	PROPN
ajebi-1020	169	22	,	,	PUNCT
ajebi-1020	169	23	651	651	NUM
ajebi-1020	169	24	*	*	NOUN
ajebi-1020	169	25	*	*	NOUN
ajebi-1020	169	26	,	,	PUNCT
ajebi-1020	169	27	530	530	NUM
ajebi-1020	169	28	*	*	SYM
ajebi-1020	169	29	*	*	NOUN
ajebi-1020	169	30	1	1	NUM
ajebi-1020	169	31	,	,	PUNCT
ajebi-1020	169	32	570	570	NOUN
ajebi-1020	169	33	*	*	PUNCT
ajebi-1020	169	34	*	*	PUNCT
ajebi-1020	169	35	,	,	PUNCT
ajebi-1020	169	36	781	781	NUM
ajebi-1020	169	37	*	*	PUNCT
ajebi-1020	169	38	*	*	X
ajebi-1020	169	39	sig	sig	X
ajebi-1020	169	40	.	.	PUNCT
ajebi-1020	170	1	(	(	PUNCT
ajebi-1020	170	2	bilatérale	bilatérale	NOUN
ajebi-1020	170	3	)	)	PUNCT
ajebi-1020	170	4	,	,	PUNCT
ajebi-1020	170	5	000	000	NUM
ajebi-1020	170	6	,	,	PUNCT
ajebi-1020	170	7	000	000	NUM
ajebi-1020	170	8	,	,	PUNCT
ajebi-1020	170	9	000	000	NUM
ajebi-1020	170	10	,	,	PUNCT
ajebi-1020	170	11	000	000	NUM
ajebi-1020	170	12	n	n	CCONJ
ajebi-1020	170	13	314	314	NUM
ajebi-1020	170	14	314	314	NUM
ajebi-1020	170	15	314	314	NUM
ajebi-1020	170	16	314	314	NUM
ajebi-1020	170	17	314	314	NUM
ajebi-1020	170	18	timeliness	timeliness	NOUN
ajebi-1020	170	19	corrélation	corrélation	NOUN
ajebi-1020	170	20	de	de	PROPN
ajebi-1020	170	21	pearson	pearson	PROPN
ajebi-1020	170	22	,	,	PUNCT
ajebi-1020	170	23	619	619	NUM
ajebi-1020	170	24	*	*	NOUN
ajebi-1020	170	25	*	*	PUNCT
ajebi-1020	170	26	,	,	PUNCT
ajebi-1020	170	27	499	499	NUM
ajebi-1020	170	28	*	*	PUNCT
ajebi-1020	170	29	*	*	PUNCT
ajebi-1020	170	30	,	,	PUNCT
ajebi-1020	170	31	570	570	NOUN
ajebi-1020	170	32	*	*	SYM
ajebi-1020	170	33	*	*	NOUN
ajebi-1020	170	34	1	1	NUM
ajebi-1020	170	35	,	,	PUNCT
ajebi-1020	170	36	669	669	NUM
ajebi-1020	170	37	*	*	PUNCT
ajebi-1020	170	38	*	*	NOUN
ajebi-1020	170	39	sig	sig	X
ajebi-1020	170	40	.	.	PUNCT
ajebi-1020	171	1	(	(	PUNCT
ajebi-1020	171	2	bilatérale	bilatérale	NOUN
ajebi-1020	171	3	)	)	PUNCT
ajebi-1020	171	4	,	,	PUNCT
ajebi-1020	171	5	000	000	NUM
ajebi-1020	171	6	,	,	PUNCT
ajebi-1020	171	7	000	000	NUM
ajebi-1020	171	8	,	,	PUNCT
ajebi-1020	171	9	000	000	NUM
ajebi-1020	171	10	,	,	PUNCT
ajebi-1020	171	11	000	000	NUM
ajebi-1020	171	12	n	n	CCONJ
ajebi-1020	171	13	314	314	NUM
ajebi-1020	171	14	314	314	NUM
ajebi-1020	171	15	314	314	NUM
ajebi-1020	171	16	314	314	NUM
ajebi-1020	171	17	314	314	NUM
ajebi-1020	171	18	fp_in_mlt	fp_in_mlt	PROPN
ajebi-1020	171	19	corrélation	corrélation	NOUN
ajebi-1020	171	20	de	de	PROPN
ajebi-1020	171	21	pearson	pearson	PROPN
ajebi-1020	171	22	,	,	PUNCT
ajebi-1020	171	23	807	807	NUM
ajebi-1020	171	24	*	*	NOUN
ajebi-1020	171	25	*	*	NOUN
ajebi-1020	171	26	,	,	PUNCT
ajebi-1020	171	27	665	665	NUM
ajebi-1020	171	28	*	*	NOUN
ajebi-1020	171	29	*	*	NOUN
ajebi-1020	171	30	,	,	PUNCT
ajebi-1020	171	31	781	781	NUM
ajebi-1020	171	32	*	*	NOUN
ajebi-1020	171	33	*	*	PUNCT
ajebi-1020	171	34	,	,	PUNCT
ajebi-1020	171	35	669	669	NUM
ajebi-1020	171	36	*	*	SYM
ajebi-1020	171	37	*	*	PROPN
ajebi-1020	171	38	1	1	NUM
ajebi-1020	171	39	sig	sig	NOUN
ajebi-1020	171	40	.	.	PUNCT
ajebi-1020	172	1	(	(	PUNCT
ajebi-1020	172	2	bilatérale	bilatérale	NOUN
ajebi-1020	172	3	)	)	PUNCT
ajebi-1020	172	4	,	,	PUNCT
ajebi-1020	172	5	000	000	NUM
ajebi-1020	172	6	,	,	PUNCT
ajebi-1020	172	7	000	000	NUM
ajebi-1020	172	8	,	,	PUNCT
ajebi-1020	172	9	000	000	NUM
ajebi-1020	172	10	,	,	PUNCT
ajebi-1020	172	11	000	000	NUM
ajebi-1020	172	12	n	n	CCONJ
ajebi-1020	172	13	314	314	NUM
ajebi-1020	172	14	314	314	NUM
ajebi-1020	172	15	314	314	NUM
ajebi-1020	172	16	314	314	NUM
ajebi-1020	172	17	314	314	NUM
ajebi-1020	172	18	source	source	NOUN
ajebi-1020	172	19	:	:	PUNCT
ajebi-1020	172	20	spss	spss	INTJ
ajebi-1020	172	21	we	we	PRON
ajebi-1020	172	22	remark	remark	VERB
ajebi-1020	172	23	that	that	SCONJ
ajebi-1020	172	24	:	:	PUNCT
ajebi-1020	172	25	the	the	DET
ajebi-1020	172	26	correlation	correlation	NOUN
ajebi-1020	172	27	between	between	ADP
ajebi-1020	172	28	«	«	PUNCT
ajebi-1020	172	29	understandability	understandability	NOUN
ajebi-1020	172	30	of	of	ADP
ajebi-1020	172	31	accounting	accounting	NOUN
ajebi-1020	172	32	and	and	CCONJ
ajebi-1020	172	33	financial	financial	ADJ
ajebi-1020	172	34	information	information	NOUN
ajebi-1020	172	35	-declared	-declare	VERB
ajebi-1020	172	36	with	with	ADP
ajebi-1020	172	37	ifrs	ifrs	NOUN
ajebi-1020	172	38	standards	standard	NOUN
ajebi-1020	172	39	»	»	PUNCT
ajebi-1020	172	40	&	&	CCONJ
ajebi-1020	172	41	«	«	PUNCT
ajebi-1020	172	42	financial	financial	ADJ
ajebi-1020	172	43	performance	performance	NOUN
ajebi-1020	172	44	in	in	ADP
ajebi-1020	172	45	medium	medium	ADJ
ajebi-1020	172	46	and	and	CCONJ
ajebi-1020	172	47	long	long	ADJ
ajebi-1020	172	48	term	term	NOUN
ajebi-1020	172	49	»	»	PUNCT
ajebi-1020	172	50	is	be	AUX
ajebi-1020	172	51	very	very	ADV
ajebi-1020	172	52	strong	strong	ADJ
ajebi-1020	172	53	.	.	PUNCT
ajebi-1020	173	1	the	the	DET
ajebi-1020	173	2	correlation	correlation	NOUN
ajebi-1020	173	3	between	between	ADP
ajebi-1020	173	4	«	«	PUNCT
ajebi-1020	173	5	comparability	comparability	NOUN
ajebi-1020	173	6	of	of	ADP
ajebi-1020	173	7	accounting	accounting	NOUN
ajebi-1020	173	8	and	and	CCONJ
ajebi-1020	173	9	financial	financial	ADJ
ajebi-1020	173	10	information	information	NOUN
ajebi-1020	173	11	-declared	-declare	VERB
ajebi-1020	173	12	with	with	ADP
ajebi-1020	173	13	ifrs	ifrs	NOUN
ajebi-1020	173	14	standards	standard	NOUN
ajebi-1020	173	15	»	»	PUNCT
ajebi-1020	173	16	&	&	CCONJ
ajebi-1020	173	17	«	«	PUNCT
ajebi-1020	173	18	financial	financial	ADJ
ajebi-1020	173	19	performance	performance	NOUN
ajebi-1020	173	20	in	in	ADP
ajebi-1020	173	21	medium	medium	ADJ
ajebi-1020	173	22	and	and	CCONJ
ajebi-1020	173	23	long	long	ADJ
ajebi-1020	173	24	term	term	NOUN
ajebi-1020	173	25	»	»	PUNCT
ajebi-1020	173	26	is	be	AUX
ajebi-1020	173	27	quite	quite	ADV
ajebi-1020	173	28	strong	strong	ADJ
ajebi-1020	173	29	.	.	PUNCT
ajebi-1020	174	1	the	the	DET
ajebi-1020	174	2	correlation	correlation	NOUN
ajebi-1020	174	3	between	between	ADP
ajebi-1020	174	4	«	«	PUNCT
ajebi-1020	174	5	verifiability	verifiability	NOUN
ajebi-1020	174	6	of	of	ADP
ajebi-1020	174	7	accounting	accounting	NOUN
ajebi-1020	174	8	and	and	CCONJ
ajebi-1020	174	9	financial	financial	ADJ
ajebi-1020	174	10	information	information	NOUN
ajebi-1020	174	11	-declared	-declare	VERB
ajebi-1020	174	12	with	with	ADP
ajebi-1020	174	13	ifrs	ifrs	NOUN
ajebi-1020	174	14	standards	standard	NOUN
ajebi-1020	174	15	»	»	PUNCT
ajebi-1020	174	16	&	&	CCONJ
ajebi-1020	174	17	«	«	PUNCT
ajebi-1020	174	18	financial	financial	ADJ
ajebi-1020	174	19	performance	performance	NOUN
ajebi-1020	174	20	in	in	ADP
ajebi-1020	174	21	medium	medium	ADJ
ajebi-1020	174	22	and	and	CCONJ
ajebi-1020	174	23	long	long	ADJ
ajebi-1020	174	24	term	term	NOUN
ajebi-1020	174	25	»	»	PUNCT
ajebi-1020	174	26	is	be	AUX
ajebi-1020	174	27	very	very	ADV
ajebi-1020	174	28	strong	strong	ADJ
ajebi-1020	174	29	.	.	PUNCT
ajebi-1020	175	1	the	the	DET
ajebi-1020	175	2	correlation	correlation	NOUN
ajebi-1020	175	3	between	between	ADP
ajebi-1020	175	4	«	«	PUNCT
ajebi-1020	175	5	timeliness	timeliness	NOUN
ajebi-1020	175	6	of	of	ADP
ajebi-1020	175	7	accounting	accounting	NOUN
ajebi-1020	175	8	and	and	CCONJ
ajebi-1020	175	9	financial	financial	ADJ
ajebi-1020	175	10	information	information	NOUN
ajebi-1020	175	11	-declared	-declare	VERB
ajebi-1020	175	12	with	with	ADP
ajebi-1020	175	13	ifrs	ifrs	NOUN
ajebi-1020	175	14	standards	standard	NOUN
ajebi-1020	175	15	»	»	PUNCT
ajebi-1020	175	16	&	&	CCONJ
ajebi-1020	175	17	«	«	PUNCT
ajebi-1020	175	18	financial	financial	ADJ
ajebi-1020	175	19	performance	performance	NOUN
ajebi-1020	175	20	in	in	ADP
ajebi-1020	175	21	medium	medium	ADJ
ajebi-1020	175	22	and	and	CCONJ
ajebi-1020	175	23	long	long	ADJ
ajebi-1020	175	24	term	term	NOUN
ajebi-1020	175	25	»	»	PUNCT
ajebi-1020	175	26	is	be	AUX
ajebi-1020	175	27	quite	quite	ADV
ajebi-1020	175	28	strong	strong	ADJ
ajebi-1020	175	29	.	.	PUNCT
ajebi-1020	176	1	conclusion	conclusion	NOUN
ajebi-1020	176	2	:	:	PUNCT
ajebi-1020	176	3	in	in	ADP
ajebi-1020	176	4	explanation	explanation	NOUN
ajebi-1020	176	5	of	of	ADP
ajebi-1020	176	6	the	the	DET
ajebi-1020	176	7	results	result	NOUN
ajebi-1020	176	8	,	,	PUNCT
ajebi-1020	176	9	and	and	CCONJ
ajebi-1020	176	10	according	accord	VERB
ajebi-1020	176	11	to	to	ADP
ajebi-1020	176	12	the	the	DET
ajebi-1020	176	13	confirmations	confirmation	NOUN
ajebi-1020	176	14	deduced	deduce	VERB
ajebi-1020	176	15	after	after	ADP
ajebi-1020	176	16	the	the	DET
ajebi-1020	176	17	realization	realization	NOUN
ajebi-1020	176	18	of	of	ADP
ajebi-1020	176	19	the	the	DET
ajebi-1020	176	20	semi	semi	ADV
ajebi-1020	176	21	structured	structured	ADJ
ajebi-1020	176	22	interviews	interview	NOUN
ajebi-1020	176	23	with	with	ADP
ajebi-1020	176	24	the	the	DET
ajebi-1020	176	25	aforementioned	aforementioned	ADJ
ajebi-1020	176	26	sample	sample	NOUN
ajebi-1020	176	27	:	:	PUNCT
ajebi-1020	176	28	the	the	DET
ajebi-1020	176	29	negative	negative	ADJ
ajebi-1020	176	30	correlation	correlation	NOUN
ajebi-1020	176	31	relationship	relationship	NOUN
ajebi-1020	176	32	between	between	ADP
ajebi-1020	176	33	«	«	PUNCT
ajebi-1020	176	34	qualitative	qualitative	ADJ
ajebi-1020	176	35	characteristics	characteristic	NOUN
ajebi-1020	176	36	of	of	ADP
ajebi-1020	176	37	accounting	accounting	NOUN
ajebi-1020	176	38	and	and	CCONJ
ajebi-1020	176	39	financial	financial	ADJ
ajebi-1020	176	40	informationdeclared	informationdeclare	VERB
ajebi-1020	176	41	with	with	ADP
ajebi-1020	176	42	ifrs	ifrs	PROPN
ajebi-1020	176	43	standards	standard	NOUN
ajebi-1020	176	44	»	»	PUNCT
ajebi-1020	176	45	&	&	CCONJ
ajebi-1020	176	46	«	«	PUNCT
ajebi-1020	176	47	financial	financial	ADJ
ajebi-1020	176	48	performance	performance	NOUN
ajebi-1020	176	49	in	in	ADP
ajebi-1020	176	50	short	short	ADJ
ajebi-1020	176	51	term	term	NOUN
ajebi-1020	176	52	»	»	PUNCT
ajebi-1020	176	53	is	be	AUX
ajebi-1020	176	54	necessarily	necessarily	ADV
ajebi-1020	176	55	due	due	ADJ
ajebi-1020	176	56	to	to	ADP
ajebi-1020	176	57	the	the	DET
ajebi-1020	176	58	increase	increase	NOUN
ajebi-1020	176	59	in	in	ADP
ajebi-1020	176	60	equity	equity	NOUN
ajebi-1020	176	61	of	of	ADP
ajebi-1020	176	62	the	the	DET
ajebi-1020	176	63	entities	entity	NOUN
ajebi-1020	176	64	without	without	ADP
ajebi-1020	176	65	any	any	DET
ajebi-1020	176	66	immediate	immediate	ADJ
ajebi-1020	176	67	impact	impact	NOUN
ajebi-1020	176	68	on	on	ADP
ajebi-1020	176	69	the	the	DET
ajebi-1020	176	70	net	net	ADJ
ajebi-1020	176	71	result	result	NOUN
ajebi-1020	176	72	.	.	PUNCT
ajebi-1020	177	1	the	the	DET
ajebi-1020	177	2	positive	positive	ADJ
ajebi-1020	177	3	correlation	correlation	NOUN
ajebi-1020	177	4	relationship	relationship	NOUN
ajebi-1020	177	5	between	between	ADP
ajebi-1020	177	6	«	«	PUNCT
ajebi-1020	177	7	qualitative	qualitative	ADJ
ajebi-1020	177	8	characteristics	characteristic	NOUN
ajebi-1020	177	9	of	of	ADP
ajebi-1020	177	10	accounting	accounting	NOUN
ajebi-1020	177	11	and	and	CCONJ
ajebi-1020	177	12	financial	financial	ADJ
ajebi-1020	177	13	information	information	NOUN
ajebi-1020	177	14	-declared	-declare	VERB
ajebi-1020	177	15	with	with	ADP
ajebi-1020	177	16	ifrs	ifrs	NOUN
ajebi-1020	177	17	standards	standard	NOUN
ajebi-1020	177	18	»	»	PUNCT
ajebi-1020	177	19	&	&	CCONJ
ajebi-1020	177	20	«	«	PUNCT
ajebi-1020	177	21	financial	financial	ADJ
ajebi-1020	177	22	performance	performance	NOUN
ajebi-1020	177	23	in	in	ADP
ajebi-1020	177	24	mlt	mlt	PROPN
ajebi-1020	177	25	»	»	PUNCT
ajebi-1020	177	26	is	be	AUX
ajebi-1020	177	27	explained	explain	VERB
ajebi-1020	177	28	by	by	ADP
ajebi-1020	177	29	the	the	DET
ajebi-1020	177	30	increase	increase	NOUN
ajebi-1020	177	31	in	in	ADP
ajebi-1020	177	32	net	net	ADJ
ajebi-1020	177	33	profit	profit	NOUN
ajebi-1020	177	34	caused	cause	VERB
ajebi-1020	177	35	by	by	ADP
ajebi-1020	177	36	the	the	DET
ajebi-1020	177	37	enrichment	enrichment	NOUN
ajebi-1020	177	38	of	of	ADP
ajebi-1020	177	39	fixed	fix	VERB
ajebi-1020	177	40	assets	asset	NOUN
ajebi-1020	177	41	and	and	CCONJ
ajebi-1020	177	42	the	the	DET
ajebi-1020	177	43	strengthening	strengthening	NOUN
ajebi-1020	177	44	of	of	ADP
ajebi-1020	177	45	the	the	DET
ajebi-1020	177	46	production	production	NOUN
ajebi-1020	177	47	capacity	capacity	NOUN
ajebi-1020	177	48	of	of	ADP
ajebi-1020	177	49	entities	entity	NOUN
ajebi-1020	177	50	.	.	PUNCT
ajebi-1020	178	1	finally	finally	ADV
ajebi-1020	178	2	,	,	PUNCT
ajebi-1020	178	3	this	this	DET
ajebi-1020	178	4	study	study	NOUN
ajebi-1020	178	5	,	,	PUNCT
ajebi-1020	178	6	more	more	ADV
ajebi-1020	178	7	statistical	statistical	ADJ
ajebi-1020	178	8	,	,	PUNCT
ajebi-1020	178	9	forms	form	VERB
ajebi-1020	178	10	an	an	DET
ajebi-1020	178	11	exploratory	exploratory	ADJ
ajebi-1020	178	12	research	research	NOUN
ajebi-1020	178	13	and	and	CCONJ
ajebi-1020	178	14	the	the	DET
ajebi-1020	178	15	beginning	beginning	NOUN
ajebi-1020	178	16	of	of	ADP
ajebi-1020	178	17	a	a	DET
ajebi-1020	178	18	broader	broad	ADJ
ajebi-1020	178	19	scientific	scientific	ADJ
ajebi-1020	178	20	work	work	NOUN
ajebi-1020	178	21	and	and	CCONJ
ajebi-1020	178	22	a	a	DET
ajebi-1020	178	23	confirmatory	confirmatory	NOUN
ajebi-1020	178	24	study	study	NOUN
ajebi-1020	178	25	which	which	PRON
ajebi-1020	178	26	aims	aim	VERB
ajebi-1020	178	27	to	to	PART
ajebi-1020	178	28	model	model	VERB
ajebi-1020	178	29	the	the	DET
ajebi-1020	178	30	interrelationships	interrelationship	NOUN
ajebi-1020	178	31	between	between	ADP
ajebi-1020	178	32	these	these	DET
ajebi-1020	178	33	studied	study	VERB
ajebi-1020	178	34	variables	variable	NOUN
ajebi-1020	178	35	.	.	PUNCT
ajebi-1020	179	1	references	reference	NOUN
ajebi-1020	179	2	:	:	PUNCT
ajebi-1020	179	3	adam	adam	PROPN
ajebi-1020	179	4	hayes	hayes	PROPN
ajebi-1020	179	5	(	(	PUNCT
ajebi-1020	179	6	2022	2022	NUM
ajebi-1020	179	7	)	)	PUNCT
ajebi-1020	179	8	correlation	correlation	NOUN
ajebi-1020	179	9	:	:	PUNCT
ajebi-1020	179	10	what	what	PRON
ajebi-1020	179	11	it	it	PRON
ajebi-1020	179	12	means	mean	VERB
ajebi-1020	179	13	in	in	ADP
ajebi-1020	179	14	finance	finance	NOUN
ajebi-1020	179	15	and	and	CCONJ
ajebi-1020	179	16	the	the	DET
ajebi-1020	179	17	formula	formula	NOUN
ajebi-1020	179	18	for	for	ADP
ajebi-1020	179	19	calculating	calculate	VERB
ajebi-1020	179	20	it	it	PRON
ajebi-1020	179	21	internet	internet	NOUN
ajebi-1020	179	22	source	source	NOUN
ajebi-1020	179	23	(	(	PUNCT
ajebi-1020	179	24	www.investopedia.com	www.investopedia.com	PROPN
ajebi-1020	179	25	)	)	PUNCT
ajebi-1020	179	26	.	.	PUNCT
ajebi-1020	180	1	alami	alami	PROPN
ajebi-1020	180	2	y.	y.	PROPN
ajebi-1020	180	3	&	&	CCONJ
ajebi-1020	180	4	boughaba	boughaba	PROPN
ajebi-1020	180	5	s.	s.	PROPN
ajebi-1020	180	6	(	(	PUNCT
ajebi-1020	180	7	2022	2022	NUM
ajebi-1020	180	8	)	)	PUNCT
ajebi-1020	180	9	banking	banking	NOUN
ajebi-1020	180	10	financial	financial	ADJ
ajebi-1020	180	11	performance	performance	NOUN
ajebi-1020	180	12	:	:	PUNCT
ajebi-1020	180	13	an	an	DET
ajebi-1020	180	14	analytical	analytical	ADJ
ajebi-1020	180	15	essay	essay	NOUN
ajebi-1020	180	16	in	in	ADP
ajebi-1020	180	17	the	the	DET
ajebi-1020	180	18	moroccan	moroccan	ADJ
ajebi-1020	180	19	banking	banking	PROPN
ajebi-1020	180	20	context	context	NOUN
ajebi-1020	180	21	page	page	NOUN
ajebi-1020	180	22	:	:	PUNCT
ajebi-1020	180	23	6	6	X
ajebi-1020	180	24	.	.	X
ajebi-1020	180	25	amitava	amitava	PROPN
ajebi-1020	180	26	saha	saha	PROPN
ajebi-1020	180	27	&	&	CCONJ
ajebi-1020	180	28	kushal	kushal	PROPN
ajebi-1020	180	29	de	de	PROPN
ajebi-1020	180	30	(	(	PUNCT
ajebi-1020	180	31	2022	2022	NUM
ajebi-1020	180	32	)	)	PUNCT
ajebi-1020	180	33	the	the	DET
ajebi-1020	180	34	impact	impact	NOUN
ajebi-1020	180	35	of	of	ADP
ajebi-1020	180	36	advertisement	advertisement	NOUN
ajebi-1020	180	37	on	on	ADP
ajebi-1020	180	38	financial	financial	ADJ
ajebi-1020	180	39	performance	performance	NOUN
ajebi-1020	180	40	:	:	PUNCT
ajebi-1020	180	41	a	a	DET
ajebi-1020	180	42	case	case	NOUN
ajebi-1020	180	43	study	study	NOUN
ajebi-1020	180	44	page	page	NOUN
ajebi-1020	180	45	:	:	PUNCT
ajebi-1020	180	46	65	65	NUM
ajebi-1020	180	47	.	.	PUNCT
ajebi-1020	180	48	anthony	anthony	PROPN
ajebi-1020	180	49	magoma	magoma	PROPN
ajebi-1020	180	50	,	,	PUNCT
ajebi-1020	180	51	haika	haika	X
ajebi-1020	180	52	mbwambo	mbwambo	NOUN
ajebi-1020	180	53	,	,	PUNCT
ajebi-1020	180	54	alfred	alfred	PROPN
ajebi-1020	180	55	a.	a.	PROPN
ajebi-1020	180	56	sallwa	sallwa	PROPN
ajebi-1020	180	57	&	&	CCONJ
ajebi-1020	180	58	nuran	nuran	ADJ
ajebi-1020	180	59	mwasha	mwasha	PROPN
ajebi-1020	180	60	(	(	PUNCT
ajebi-1020	180	61	2021	2021	NUM
ajebi-1020	180	62	)	)	PUNCT
ajebi-1020	180	63	financial	financial	ADJ
ajebi-1020	180	64	performance	performance	NOUN
ajebi-1020	180	65	of	of	ADP
ajebi-1020	180	66	p	p	PROPN
ajebi-1020	180	67	ag	ag	PROPN
ajebi-1020	180	68	e	e	PROPN
ajebi-1020	180	69	9	9	NUM
ajebi-1020	180	70	9	9	NUM
ajebi-1020	180	71	am	am	NOUN
ajebi-1020	180	72	.	.	PUNCT
ajebi-1020	181	1	j.	j.	PROPN
ajebi-1020	181	2	econ	econ	PROPN
ajebi-1020	181	3	.	.	PUNCT
ajebi-1020	181	4	bus	bus	PROPN
ajebi-1020	181	5	.	.	PUNCT
ajebi-1020	182	1	innov	innov	PROPN
ajebi-1020	182	2	.	.	PUNCT
ajebi-1020	183	1	2(2	2(2	NUM
ajebi-1020	183	2	)	)	PUNCT
ajebi-1020	184	1	93	93	NUM
ajebi-1020	184	2	-	-	SYM
ajebi-1020	184	3	100	100	NUM
ajebi-1020	184	4	,	,	PUNCT
ajebi-1020	184	5	2023	2023	NUM
ajebi-1020	184	6	https://journals.e-palli.com/home/index.php/ajebi	https://journals.e-palli.com/home/index.php/ajebi	NUM
ajebi-1020	184	7	commercial	commercial	ADJ
ajebi-1020	184	8	banks	bank	NOUN
ajebi-1020	184	9	and	and	CCONJ
ajebi-1020	184	10	the	the	DET
ajebi-1020	184	11	camel	camel	NOUN
ajebi-1020	184	12	model	model	NOUN
ajebi-1020	184	13	page	page	NOUN
ajebi-1020	184	14	:	:	PUNCT
ajebi-1020	185	1	617	617	NUM
ajebi-1020	185	2	.	.	PUNCT
ajebi-1020	185	3	belaynesh	belaynesh	PROPN
ajebi-1020	185	4	teklay	teklay	NOUN
ajebi-1020	185	5	,	,	PUNCT
ajebi-1020	185	6	kevin	kevin	PROPN
ajebi-1020	185	7	e.	e.	PROPN
ajebi-1020	185	8	dow	dow	PROPN
ajebi-1020	185	9	,	,	PUNCT
ajebi-1020	185	10	davood	davood	ADJ
ajebi-1020	185	11	askarany	askarany	NOUN
ajebi-1020	185	12	,	,	PUNCT
ajebi-1020	185	13	jeffrey	jeffrey	PROPN
ajebi-1020	185	14	wong	wong	PROPN
ajebi-1020	185	15	&	&	CCONJ
ajebi-1020	185	16	yun	yun	PROPN
ajebi-1020	185	17	shen	shen	PROPN
ajebi-1020	185	18	(	(	PUNCT
ajebi-1020	185	19	2022	2022	NUM
ajebi-1020	185	20	)	)	PUNCT
ajebi-1020	185	21	transportation	transportation	NOUN
ajebi-1020	185	22	quality	quality	NOUN
ajebi-1020	185	23	,	,	PUNCT
ajebi-1020	185	24	customer	customer	NOUN
ajebi-1020	185	25	satisfaction	satisfaction	NOUN
ajebi-1020	185	26	and	and	CCONJ
ajebi-1020	185	27	financial	financial	ADJ
ajebi-1020	185	28	performance	performance	NOUN
ajebi-1020	185	29	page	page	NOUN
ajebi-1020	185	30	:	:	PUNCT
ajebi-1020	185	31	30	30	X
ajebi-1020	185	32	.	.	PUNCT
ajebi-1020	186	1	charles	charles	PROPN
ajebi-1020	186	2	katua	katua	PROPN
ajebi-1020	186	3	kithandi	kithandi	PROPN
ajebi-1020	186	4	(	(	PUNCT
ajebi-1020	186	5	2022	2022	NUM
ajebi-1020	186	6	)	)	PUNCT
ajebi-1020	186	7	monetary	monetary	ADJ
ajebi-1020	186	8	policy	policy	NOUN
ajebi-1020	186	9	and	and	CCONJ
ajebi-1020	186	10	financial	financial	ADJ
ajebi-1020	186	11	performance	performance	NOUN
ajebi-1020	186	12	of	of	ADP
ajebi-1020	186	13	commercial	commercial	ADJ
ajebi-1020	186	14	banks	bank	NOUN
ajebi-1020	186	15	in	in	ADP
ajebi-1020	186	16	kenya	kenya	PROPN
ajebi-1020	186	17	page	page	NOUN
ajebi-1020	186	18	:	:	PUNCT
ajebi-1020	186	19	42	42	X
ajebi-1020	186	20	.	.	PUNCT
ajebi-1020	187	1	cochran	cochran	PROPN
ajebi-1020	187	2	,	,	PUNCT
ajebi-1020	187	3	p.	p.	PROPN
ajebi-1020	187	4	l.	l.	PROPN
ajebi-1020	187	5	,	,	PUNCT
ajebi-1020	187	6	wood	wood	PROPN
ajebi-1020	187	7	,	,	PUNCT
ajebi-1020	187	8	r.	r.	PROPN
ajebi-1020	187	9	a.	a.	PROPN
ajebi-1020	187	10	(	(	PUNCT
ajebi-1020	187	11	1984	1984	NUM
ajebi-1020	187	12	)	)	PUNCT
ajebi-1020	187	13	corporate	corporate	ADJ
ajebi-1020	187	14	social	social	ADJ
ajebi-1020	187	15	responsibility	responsibility	NOUN
ajebi-1020	187	16	and	and	CCONJ
ajebi-1020	187	17	financial	financial	ADJ
ajebi-1020	187	18	performance	performance	NOUN
ajebi-1020	187	19	pages	page	NOUN
ajebi-1020	187	20	:	:	PUNCT
ajebi-1020	187	21	4256	4256	NUM
ajebi-1020	187	22	.	.	PUNCT
ajebi-1020	188	1	deresa	deresa	PROPN
ajebi-1020	188	2	goshu	goshu	PROPN
ajebi-1020	188	3	desalegn	desalegn	PROPN
ajebi-1020	188	4	,	,	PUNCT
ajebi-1020	188	5	anita	anita	PROPN
ajebi-1020	188	6	tangl	tangl	PROPN
ajebi-1020	188	7	,	,	PUNCT
ajebi-1020	188	8	fekete	fekete	PROPN
ajebi-1020	188	9	farkas	farkas	PROPN
ajebi-1020	188	10	maria	maria	PROPN
ajebi-1020	188	11	(	(	PUNCT
ajebi-1020	188	12	2022	2022	NUM
ajebi-1020	188	13	)	)	PUNCT
ajebi-1020	188	14	greening	green	VERB
ajebi-1020	188	15	bank	bank	NOUN
ajebi-1020	188	16	financial	financial	ADJ
ajebi-1020	188	17	innovation	innovation	NOUN
ajebi-1020	188	18	for	for	ADP
ajebi-1020	188	19	better	well	ADJ
ajebi-1020	188	20	financial	financial	ADJ
ajebi-1020	188	21	performance	performance	NOUN
ajebi-1020	188	22	:	:	PUNCT
ajebi-1020	188	23	evidence	evidence	NOUN
ajebi-1020	188	24	from	from	ADP
ajebi-1020	188	25	ethiopia	ethiopia	PROPN
ajebi-1020	188	26	page	page	NOUN
ajebi-1020	188	27	:	:	PUNCT
ajebi-1020	189	1	58	58	X
ajebi-1020	189	2	.	.	PUNCT
ajebi-1020	190	1	dil	dil	PROPN
ajebi-1020	190	2	krishna	krishna	PROPN
ajebi-1020	190	3	shahu	shahu	NOUN
ajebi-1020	190	4	(	(	PUNCT
ajebi-1020	190	5	2022	2022	NUM
ajebi-1020	190	6	)	)	PUNCT
ajebi-1020	190	7	revenue	revenue	NOUN
ajebi-1020	190	8	diversification	diversification	NOUN
ajebi-1020	190	9	,	,	PUNCT
ajebi-1020	190	10	financial	financial	ADJ
ajebi-1020	190	11	performance	performance	NOUN
ajebi-1020	190	12	,	,	PUNCT
ajebi-1020	190	13	and	and	CCONJ
ajebi-1020	190	14	risk	risk	NOUN
ajebi-1020	190	15	of	of	ADP
ajebi-1020	190	16	banks	bank	NOUN
ajebi-1020	190	17	page	page	NOUN
ajebi-1020	190	18	:	:	PUNCT
ajebi-1020	190	19	32	32	NUM
ajebi-1020	190	20	.	.	X
ajebi-1020	190	21	gerçek	gerçek	PROPN
ajebi-1020	190	22	özparlak	özparlak	NOUN
ajebi-1020	190	23	(	(	PUNCT
ajebi-1020	190	24	2022	2022	NUM
ajebi-1020	190	25	)	)	PUNCT
ajebi-1020	190	26	does	do	AUX
ajebi-1020	190	27	esg	esg	PROPN
ajebi-1020	190	28	disclosure	disclosure	NOUN
ajebi-1020	190	29	of	of	ADP
ajebi-1020	190	30	companies	company	NOUN
ajebi-1020	190	31	impact	impact	VERB
ajebi-1020	190	32	on	on	ADP
ajebi-1020	190	33	their	their	PRON
ajebi-1020	190	34	financial	financial	ADJ
ajebi-1020	190	35	performance	performance	NOUN
ajebi-1020	190	36	page	page	NOUN
ajebi-1020	190	37	:	:	PUNCT
ajebi-1020	191	1	283	283	NUM
ajebi-1020	191	2	.	.	PUNCT
ajebi-1020	192	1	hanyu	hanyu	PROPN
ajebi-1020	192	2	wang	wang	PROPN
ajebi-1020	192	3	(	(	PUNCT
ajebi-1020	192	4	2022	2022	NUM
ajebi-1020	192	5	)	)	PUNCT
ajebi-1020	192	6	determinants	determinant	NOUN
ajebi-1020	192	7	of	of	ADP
ajebi-1020	192	8	financial	financial	ADJ
ajebi-1020	192	9	performance	performance	NOUN
ajebi-1020	192	10	of	of	ADP
ajebi-1020	192	11	the	the	DET
ajebi-1020	192	12	sports	sport	NOUN
ajebi-1020	192	13	industry	industry	NOUN
ajebi-1020	192	14	in	in	ADP
ajebi-1020	192	15	china	china	PROPN
ajebi-1020	192	16	page	page	NOUN
ajebi-1020	192	17	:	:	PUNCT
ajebi-1020	192	18	11	11	NUM
ajebi-1020	192	19	&	&	CCONJ
ajebi-1020	192	20	12	12	NUM
ajebi-1020	192	21	.	.	PUNCT
ajebi-1020	193	1	hassan	hassan	PROPN
ajebi-1020	193	2	kablay	kablay	PROPN
ajebi-1020	193	3	,	,	PUNCT
ajebi-1020	193	4	victor	victor	NOUN
ajebi-1020	193	5	gumbo	gumbo	NOUN
ajebi-1020	193	6	(	(	PUNCT
ajebi-1020	193	7	2021	2021	NUM
ajebi-1020	193	8	)	)	PUNCT
ajebi-1020	193	9	financial	financial	ADJ
ajebi-1020	193	10	performance	performance	NOUN
ajebi-1020	193	11	of	of	ADP
ajebi-1020	193	12	banks	bank	NOUN
ajebi-1020	193	13	in	in	ADP
ajebi-1020	193	14	botswana	botswana	PROPN
ajebi-1020	193	15	page	page	NOUN
ajebi-1020	193	16	:	:	PUNCT
ajebi-1020	194	1	386	386	NUM
ajebi-1020	194	2	.	.	X
ajebi-1020	194	3	hind	hind	PROPN
ajebi-1020	194	4	ben	ben	PROPN
ajebi-1020	194	5	khayat	khayat	PROPN
ajebi-1020	194	6	zeggari	zeggari	PROPN
ajebi-1020	194	7	hassani	hassani	PROPN
ajebi-1020	194	8	&	&	CCONJ
ajebi-1020	194	9	ayoub	ayoub	PROPN
ajebi-1020	194	10	errahoui	errahoui	ADV
ajebi-1020	194	11	(	(	PUNCT
ajebi-1020	194	12	2021	2021	NUM
ajebi-1020	194	13	)	)	PUNCT
ajebi-1020	194	14	l’impact	l’impact	NOUN
ajebi-1020	194	15	de	de	X
ajebi-1020	194	16	l’audit	l’audit	PROPN
ajebi-1020	194	17	fiscal	fiscal	ADJ
ajebi-1020	194	18	sur	sur	PROPN
ajebi-1020	194	19	la	la	PROPN
ajebi-1020	194	20	performance	performance	NOUN
ajebi-1020	194	21	financière	financière	PROPN
ajebi-1020	194	22	page	page	NOUN
ajebi-1020	194	23	:	:	PUNCT
ajebi-1020	194	24	3	3	X
ajebi-1020	194	25	.	.	X
ajebi-1020	194	26	hiyam	hiyam	PROPN
ajebi-1020	194	27	sujud	sujud	PROPN
ajebi-1020	194	28	&	&	CCONJ
ajebi-1020	194	29	joyce	joyce	PROPN
ajebi-1020	194	30	tannous	tannous	PROPN
ajebi-1020	194	31	(	(	PUNCT
ajebi-1020	194	32	2020	2020	NUM
ajebi-1020	194	33	)	)	PUNCT
ajebi-1020	194	34	:	:	PUNCT
ajebi-1020	194	35	financial	financial	ADJ
ajebi-1020	194	36	performance	performance	NOUN
ajebi-1020	194	37	of	of	ADP
ajebi-1020	194	38	the	the	DET
ajebi-1020	194	39	lebanese	lebanese	ADJ
ajebi-1020	194	40	bank	bank	NOUN
ajebi-1020	194	41	page	page	NOUN
ajebi-1020	194	42	:	:	PUNCT
ajebi-1020	194	43	67	67	X
ajebi-1020	194	44	.	.	PUNCT
ajebi-1020	195	1	idrissi	idrissi	PROPN
ajebi-1020	195	2	nabaouia	nabaouia	PROPN
ajebi-1020	195	3	&	&	CCONJ
ajebi-1020	195	4	talibi	talibi	PROPN
ajebi-1020	195	5	abdelghafour	abdelghafour	ADV
ajebi-1020	195	6	(	(	PUNCT
ajebi-1020	195	7	2021	2021	NUM
ajebi-1020	195	8	)	)	PUNCT
ajebi-1020	195	9	la	la	PROPN
ajebi-1020	195	10	politique	politique	PROPN
ajebi-1020	195	11	de	de	PROPN
ajebi-1020	195	12	dividende	dividende	PROPN
ajebi-1020	195	13	et	et	PROPN
ajebi-1020	195	14	la	la	PROPN
ajebi-1020	195	15	performance	performance	PROPN
ajebi-1020	195	16	financière	financière	PROPN
ajebi-1020	195	17	des	des	PROPN
ajebi-1020	195	18	entreprises	entreprise	NOUN
ajebi-1020	195	19	marocaines	marocaines	PROPN
ajebi-1020	195	20	page	page	NOUN
ajebi-1020	195	21	:	:	PUNCT
ajebi-1020	195	22	1032	1032	NUM
ajebi-1020	195	23	.	.	PUNCT
ajebi-1020	196	1	ikin	ikin	PROPN
ajebi-1020	196	2	solikin	solikin	PROPN
ajebi-1020	196	3	,	,	PUNCT
ajebi-1020	196	4	muhamad	muhamad	PROPN
ajebi-1020	196	5	ardi	ardi	PROPN
ajebi-1020	196	6	nupi	nupi	PROPN
ajebi-1020	196	7	hasyim	hasyim	PROPN
ajebi-1020	196	8	,	,	PUNCT
ajebi-1020	196	9	abdurokhim	abdurokhim	PROPN
ajebi-1020	196	10	abdurokhim	abdurokhim	NOUN
ajebi-1020	196	11	(	(	PUNCT
ajebi-1020	196	12	2022	2022	NUM
ajebi-1020	196	13	)	)	PUNCT
ajebi-1020	196	14	the	the	DET
ajebi-1020	196	15	impact	impact	NOUN
ajebi-1020	196	16	of	of	ADP
ajebi-1020	196	17	company	company	NOUN
ajebi-1020	196	18	internal	internal	ADJ
ajebi-1020	196	19	financial	financial	ADJ
ajebi-1020	196	20	performance	performance	NOUN
ajebi-1020	196	21	on	on	ADP
ajebi-1020	196	22	firm	firm	ADJ
ajebi-1020	196	23	value	value	NOUN
ajebi-1020	196	24	page	page	NOUN
ajebi-1020	196	25	:	:	PUNCT
ajebi-1020	196	26	396	396	X
ajebi-1020	196	27	.	.	PUNCT
ajebi-1020	197	1	john	john	PROPN
ajebi-1020	197	2	guay	guay	PROPN
ajebi-1020	197	3	pagaddut	pagaddut	PROPN
ajebi-1020	197	4	(	(	PUNCT
ajebi-1020	197	5	2021	2021	NUM
ajebi-1020	197	6	)	)	PUNCT
ajebi-1020	197	7	the	the	DET
ajebi-1020	197	8	financial	financial	ADJ
ajebi-1020	197	9	factors	factor	NOUN
ajebi-1020	197	10	affecting	affect	VERB
ajebi-1020	197	11	the	the	DET
ajebi-1020	197	12	financial	financial	ADJ
ajebi-1020	197	13	performance	performance	NOUN
ajebi-1020	197	14	of	of	ADP
ajebi-1020	197	15	philippine	philippine	ADJ
ajebi-1020	197	16	msmes	msmes	PROPN
ajebi-1020	197	17	page	page	NOUN
ajebi-1020	197	18	:	:	PUNCT
ajebi-1020	197	19	1527	1527	NUM
ajebi-1020	197	20	.	.	PUNCT
ajebi-1020	198	1	kendra	kendra	PROPN
ajebi-1020	198	2	cherry	cherry	PROPN
ajebi-1020	198	3	(	(	PUNCT
ajebi-1020	198	4	2023	2023	NUM
ajebi-1020	198	5	)	)	PUNCT
ajebi-1020	198	6	what	what	PRON
ajebi-1020	198	7	is	be	AUX
ajebi-1020	198	8	a	a	DET
ajebi-1020	198	9	correlation	correlation	NOUN
ajebi-1020	198	10	?	?	PUNCT
ajebi-1020	199	1	internet	internet	NOUN
ajebi-1020	199	2	source	source	NOUN
ajebi-1020	199	3	(	(	PUNCT
ajebi-1020	199	4	www.verywellmind.com	www.verywellmind.com	NOUN
ajebi-1020	199	5	)	)	PUNCT
ajebi-1020	199	6	.	.	PUNCT
ajebi-1020	200	1	lenny	lenny	PROPN
ajebi-1020	200	2	phulong	phulong	PROPN
ajebi-1020	200	3	mamaro	mamaro	NOUN
ajebi-1020	200	4	,	,	PUNCT
ajebi-1020	200	5	tsholofelo	tsholofelo	PROPN
ajebi-1020	200	6	gladys	gladys	PROPN
ajebi-1020	200	7	legotlo	legotlo	PROPN
ajebi-1020	200	8	(	(	PUNCT
ajebi-1020	200	9	2021	2021	NUM
ajebi-1020	200	10	)	)	PUNCT
ajebi-1020	200	11	the	the	DET
ajebi-1020	200	12	financial	financial	ADJ
ajebi-1020	200	13	performance	performance	NOUN
ajebi-1020	200	14	and	and	CCONJ
ajebi-1020	200	15	financial	financial	ADJ
ajebi-1020	200	16	leverage	leverage	NOUN
ajebi-1020	200	17	of	of	ADP
ajebi-1020	200	18	retail	retail	ADJ
ajebi-1020	200	19	listed	list	VERB
ajebi-1020	200	20	firms	firm	NOUN
ajebi-1020	200	21	in	in	ADP
ajebi-1020	200	22	south	south	PROPN
ajebi-1020	200	23	africa	africa	PROPN
ajebi-1020	200	24	page	page	NOUN
ajebi-1020	200	25	:	:	PUNCT
ajebi-1020	201	1	124	124	NUM
ajebi-1020	201	2	.	.	PUNCT
ajebi-1020	202	1	martin	martin	PROPN
ajebi-1020	202	2	kamau	kamau	PROPN
ajebi-1020	202	3	muchiri	muchiri	PROPN
ajebi-1020	202	4	,	,	PUNCT
ajebi-1020	202	5	szilvia	szilvia	ADP
ajebi-1020	202	6	erdei	erdei	NOUN
ajebi-1020	202	7	-	-	PUNCT
ajebi-1020	202	8	gally	gally	PROPN
ajebi-1020	202	9	&	&	CCONJ
ajebi-1020	202	10	mária	mária	PROPN
ajebi-1020	202	11	fekete	fekete	PROPN
ajebi-1020	202	12	-	-	PUNCT
ajebi-1020	202	13	farkas	farkas	PROPN
ajebi-1020	202	14	(	(	PUNCT
ajebi-1020	202	15	2022	2022	NUM
ajebi-1020	202	16	)	)	PUNCT
ajebi-1020	202	17	effect	effect	NOUN
ajebi-1020	202	18	of	of	ADP
ajebi-1020	202	19	csr	csr	NOUN
ajebi-1020	202	20	on	on	ADP
ajebi-1020	202	21	the	the	DET
ajebi-1020	202	22	financial	financial	ADJ
ajebi-1020	202	23	performance	performance	NOUN
ajebi-1020	202	24	of	of	ADP
ajebi-1020	202	25	financial	financial	ADJ
ajebi-1020	202	26	institutions	institution	NOUN
ajebi-1020	202	27	in	in	ADP
ajebi-1020	202	28	kenya	kenya	PROPN
ajebi-1020	202	29	page	page	NOUN
ajebi-1020	202	30	:	:	PUNCT
ajebi-1020	202	31	8	8	X
ajebi-1020	202	32	.	.	X
ajebi-1020	202	33	olayinka	olayinka	PROPN
ajebi-1020	202	34	erin	erin	PROPN
ajebi-1020	202	35	,	,	PUNCT
ajebi-1020	202	36	omololu	omololu	PROPN
ajebi-1020	202	37	bamigboye	bamigboye	PROPN
ajebi-1020	202	38	,	,	PUNCT
ajebi-1020	202	39	jonah	jonah	PROPN
ajebi-1020	202	40	arumona	arumona	PROPN
ajebi-1020	202	41	(	(	PUNCT
ajebi-1020	202	42	2020	2020	NUM
ajebi-1020	202	43	)	)	PUNCT
ajebi-1020	202	44	risk	risk	NOUN
ajebi-1020	202	45	governance	governance	NOUN
ajebi-1020	202	46	and	and	CCONJ
ajebi-1020	202	47	financial	financial	ADJ
ajebi-1020	202	48	performance	performance	NOUN
ajebi-1020	202	49	:	:	PUNCT
ajebi-1020	202	50	an	an	DET
ajebi-1020	202	51	empirical	empirical	ADJ
ajebi-1020	202	52	analysis	analysis	NOUN
ajebi-1020	202	53	page	page	NOUN
ajebi-1020	202	54	:	:	PUNCT
ajebi-1020	202	55	762	762	X
ajebi-1020	202	56	.	.	PUNCT
ajebi-1020	202	57	pritha	pritha	VERB
ajebi-1020	202	58	bhandari	bhandari	PROPN
ajebi-1020	202	59	(	(	PUNCT
ajebi-1020	202	60	2022	2022	NUM
ajebi-1020	202	61	)	)	PUNCT
ajebi-1020	202	62	correlation	correlation	NOUN
ajebi-1020	202	63	coefficient	coefficient	NOUN
ajebi-1020	202	64	:	:	PUNCT
ajebi-1020	202	65	types	type	NOUN
ajebi-1020	202	66	,	,	PUNCT
ajebi-1020	202	67	formulas	formula	NOUN
ajebi-1020	202	68	&	&	CCONJ
ajebi-1020	202	69	examples	example	NOUN
ajebi-1020	202	70	internet	internet	NOUN
ajebi-1020	202	71	source	source	NOUN
ajebi-1020	202	72	(	(	PUNCT
ajebi-1020	202	73	www.scribbr	www.scribbr	PROPN
ajebi-1020	202	74	.	.	PUNCT
ajebi-1020	202	75	com	com	NOUN
ajebi-1020	202	76	)	)	PUNCT
ajebi-1020	202	77	.	.	PUNCT
ajebi-1020	203	1	quang	quang	PROPN
ajebi-1020	203	2	linh	linh	PROPN
ajebi-1020	203	3	huynh	huynh	PROPN
ajebi-1020	203	4	,	,	PUNCT
ajebi-1020	203	5	maryam	maryam	PROPN
ajebi-1020	203	6	ashraf	ashraf	PROPN
ajebi-1020	203	7	,	,	PUNCT
ajebi-1020	203	8	erum	erum	PROPN
ajebi-1020	203	9	shaikh	shaikh	PROPN
ajebi-1020	203	10	and	and	CCONJ
ajebi-1020	203	11	waqas	waqas	PROPN
ajebi-1020	203	12	ahmad	ahmad	PROPN
ajebi-1020	203	13	wattoo	wattoo	PROPN
ajebi-1020	203	14	(	(	PUNCT
ajebi-1020	203	15	2022	2022	NUM
ajebi-1020	203	16	)	)	PUNCT
ajebi-1020	203	17	financial	financial	ADJ
ajebi-1020	203	18	structure	structure	NOUN
ajebi-1020	203	19	and	and	CCONJ
ajebi-1020	203	20	firm	firm	NOUN
ajebi-1020	203	21	’s	’s	PART
ajebi-1020	203	22	financial	financial	ADJ
ajebi-1020	203	23	performance	performance	NOUN
ajebi-1020	203	24	:	:	PUNCT
ajebi-1020	203	25	empirical	empirical	ADJ
ajebi-1020	203	26	evidence	evidence	NOUN
ajebi-1020	203	27	of	of	ADP
ajebi-1020	203	28	financial	financial	ADJ
ajebi-1020	203	29	sector	sector	NOUN
ajebi-1020	203	30	of	of	ADP
ajebi-1020	203	31	pakistan	pakistan	PROPN
ajebi-1020	203	32	page	page	NOUN
ajebi-1020	203	33	:	:	PUNCT
ajebi-1020	203	34	2024	2024	NUM
ajebi-1020	203	35	.	.	PUNCT
ajebi-1020	204	1	rony	rony	PROPN
ajebi-1020	204	2	dwi	dwi	PROPN
ajebi-1020	204	3	cahyono	cahyono	PROPN
ajebi-1020	204	4	,	,	PUNCT
ajebi-1020	204	5	ely	ely	ADV
ajebi-1020	204	6	siswanto	siswanto	VERB
ajebi-1020	204	7	,	,	PUNCT
ajebi-1020	204	8	lulu	lulu	PROPN
ajebi-1020	204	9	nurul	nurul	NOUN
ajebi-1020	204	10	istanti	istanti	PROPN
ajebi-1020	204	11	,	,	PUNCT
ajebi-1020	204	12	yuli	yuli	PROPN
ajebi-1020	204	13	soesetio	soesetio	PROPN
ajebi-1020	204	14	,	,	PUNCT
ajebi-1020	204	15	fadia	fadia	PROPN
ajebi-1020	204	16	zen	zen	PROPN
ajebi-1020	204	17	(	(	PUNCT
ajebi-1020	204	18	2021	2021	NUM
ajebi-1020	204	19	)	)	PUNCT
ajebi-1020	204	20	impact	impact	NOUN
ajebi-1020	204	21	of	of	ADP
ajebi-1020	204	22	corporate	corporate	ADJ
ajebi-1020	204	23	governance	governance	NOUN
ajebi-1020	204	24	on	on	ADP
ajebi-1020	204	25	financial	financial	ADJ
ajebi-1020	204	26	performance	performance	NOUN
ajebi-1020	204	27	page	page	NOUN
ajebi-1020	204	28	:	:	PUNCT
ajebi-1020	204	29	301	301	NUM
ajebi-1020	204	30	.	.	PUNCT
ajebi-1020	205	1	salma	salma	PROPN
ajebi-1020	205	2	el	el	PROPN
ajebi-1020	205	3	imrani	imrani	PROPN
ajebi-1020	205	4	&	&	CCONJ
ajebi-1020	205	5	ahmed	ahmed	PROPN
ajebi-1020	205	6	taqi	taqi	PROPN
ajebi-1020	205	7	(	(	PUNCT
ajebi-1020	205	8	2022	2022	NUM
ajebi-1020	205	9	)	)	PUNCT
ajebi-1020	205	10	relation	relation	NOUN
ajebi-1020	205	11	entre	entre	PROPN
ajebi-1020	205	12	la	la	PROPN
ajebi-1020	205	13	responsabilité	responsabilité	PROPN
ajebi-1020	205	14	sociale	sociale	PROPN
ajebi-1020	205	15	des	des	PROPN
ajebi-1020	205	16	entreprises	entreprises	PROPN
ajebi-1020	205	17	et	et	NOUN
ajebi-1020	205	18	la	la	PROPN
ajebi-1020	205	19	performance	performance	NOUN
ajebi-1020	205	20	financière	financière	PROPN
ajebi-1020	205	21	page	page	NOUN
ajebi-1020	205	22	:	:	PUNCT
ajebi-1020	205	23	133	133	NUM
ajebi-1020	205	24	.	.	PUNCT
ajebi-1020	206	1	samuel	samuel	PROPN
ajebi-1020	206	2	ojor	ojor	PROPN
ajebi-1020	206	3	osigbemhe	osigbemhe	PROPN
ajebi-1020	206	4	,	,	PUNCT
ajebi-1020	206	5	oliver	oliver	PROPN
ajebi-1020	206	6	ikechukwu	ikechukwu	PROPN
ajebi-1020	206	7	inyiama	inyiama	PROPN
ajebi-1020	206	8	,	,	PUNCT
ajebi-1020	206	9	olubukunola	olubukunola	PROPN
ajebi-1020	206	10	ranti	ranti	NOUN
ajebi-1020	206	11	uwuigbe	uwuigbe	NOUN
ajebi-1020	206	12	(	(	PUNCT
ajebi-1020	206	13	2022	2022	NUM
ajebi-1020	206	14	)	)	PUNCT
ajebi-1020	206	15	environmental	environmental	ADJ
ajebi-1020	206	16	costs	cost	NOUN
ajebi-1020	206	17	and	and	CCONJ
ajebi-1020	206	18	financial	financial	ADJ
ajebi-1020	206	19	performance	performance	NOUN
ajebi-1020	206	20	of	of	ADP
ajebi-1020	206	21	brewery	brewery	NOUN
ajebi-1020	206	22	firms	firm	NOUN
ajebi-1020	206	23	in	in	ADP
ajebi-1020	206	24	nigeria	nigeria	PROPN
ajebi-1020	206	25	page	page	NOUN
ajebi-1020	206	26	:	:	PUNCT
ajebi-1020	207	1	31	31	X
ajebi-1020	207	2	.	.	PUNCT
ajebi-1020	208	1	shahid	shahid	PROPN
ajebi-1020	208	2	ali	ali	PROPN
ajebi-1020	208	3	,	,	PUNCT
ajebi-1020	208	4	ghulam	ghulam	PROPN
ajebi-1020	208	5	murtaza	murtaza	PROPN
ajebi-1020	208	6	,	,	PUNCT
ajebi-1020	208	7	martina	martina	PROPN
ajebi-1020	208	8	hedvicakova	hedvicakova	PROPN
ajebi-1020	208	9	,	,	PUNCT
ajebi-1020	208	10	junfeng	junfeng	PROPN
ajebi-1020	208	11	jiang	jiang	PROPN
ajebi-1020	208	12	&	&	CCONJ
ajebi-1020	208	13	muhammad	muhammad	PROPN
ajebi-1020	208	14	naeem	naeem	PROPN
ajebi-1020	208	15	(	(	PUNCT
ajebi-1020	208	16	2022	2022	NUM
ajebi-1020	208	17	)	)	PUNCT
ajebi-1020	208	18	intellectual	intellectual	ADJ
ajebi-1020	208	19	capital	capital	NOUN
ajebi-1020	208	20	&	&	CCONJ
ajebi-1020	208	21	financial	financial	ADJ
ajebi-1020	208	22	performance	performance	NOUN
ajebi-1020	208	23	:	:	PUNCT
ajebi-1020	208	24	a	a	DET
ajebi-1020	208	25	comparative	comparative	ADJ
ajebi-1020	208	26	study	study	NOUN
ajebi-1020	208	27	page	page	NOUN
ajebi-1020	208	28	:	:	PUNCT
ajebi-1020	208	29	1	1	X
ajebi-1020	208	30	.	.	X
ajebi-1020	208	31	tariq	tariq	PROPN
ajebi-1020	208	32	tawfeeq	tawfeeq	PROPN
ajebi-1020	208	33	yousif	yousif	PROPN
ajebi-1020	208	34	alabdullah	alabdullah	PROPN
ajebi-1020	208	35	,	,	PUNCT
ajebi-1020	208	36	ries	ries	PROPN
ajebi-1020	208	37	ahmed	ahmed	PROPN
ajebi-1020	208	38	,	,	PUNCT
ajebi-1020	208	39	abdulkarim	abdulkarim	PROPN
ajebi-1020	208	40	m.	m.	PROPN
ajebi-1020	208	41	jamal	jamal	PROPN
ajebi-1020	208	42	kanaan	kanaan	PROPN
ajebi-1020	208	43	jebna	jebna	PROPN
ajebi-1020	208	44	(	(	PUNCT
ajebi-1020	208	45	2022	2022	NUM
ajebi-1020	208	46	)	)	PUNCT
ajebi-1020	208	47	corporate	corporate	ADJ
ajebi-1020	208	48	governance	governance	NOUN
ajebi-1020	208	49	system	system	NOUN
ajebi-1020	208	50	and	and	CCONJ
ajebi-1020	208	51	firm	firm	ADJ
ajebi-1020	208	52	financial	financial	ADJ
ajebi-1020	208	53	performance	performance	NOUN
ajebi-1020	208	54	page	page	NOUN
ajebi-1020	208	55	:	:	PUNCT
ajebi-1020	208	56	100	100	NUM
ajebi-1020	208	57	.	.	PUNCT
ajebi-1020	209	1	tijana	tijana	PROPN
ajebi-1020	209	2	soja	soja	PROPN
ajebi-1020	209	3	&	&	CCONJ
ajebi-1020	209	4	svjetlana	svjetlana	PROPN
ajebi-1020	209	5	vulic	vulic	PROPN
ajebi-1020	209	6	(	(	PUNCT
ajebi-1020	209	7	2021	2021	NUM
ajebi-1020	209	8	)	)	PUNCT
ajebi-1020	209	9	ownership	ownership	NOUN
ajebi-1020	209	10	structure	structure	NOUN
ajebi-1020	209	11	and	and	CCONJ
ajebi-1020	209	12	corporate	corporate	ADJ
ajebi-1020	209	13	financial	financial	ADJ
ajebi-1020	209	14	performance	performance	NOUN
ajebi-1020	209	15	page	page	NOUN
ajebi-1020	209	16	304	304	NUM
ajebi-1020	209	17	.	.	PUNCT
ajebi-1020	210	1	p	p	PROPN
ajebi-1020	210	2	ag	ag	PROPN
ajebi-1020	210	3	e	e	PROPN
ajebi-1020	210	4	1	1	NUM
ajebi-1020	210	5	0	0	NUM
ajebi-1020	210	6	0	0	NUM
ajebi-1020	210	7	american	american	PROPN
ajebi-1020	210	8	journal	journal	PROPN
ajebi-1020	210	9	of	of	ADP
ajebi-1020	210	10	economics	economic	NOUN
ajebi-1020	210	11	and	and	CCONJ
ajebi-1020	210	12	business	business	NOUN
ajebi-1020	210	13	innovation	innovation	NOUN
ajebi-1020	210	14	(	(	PUNCT
ajebi-1020	210	15	ajebi	ajebi	NOUN
ajebi-1020	210	16	)	)	PUNCT
ajebi-1020	210	17	abstract	abstract	ADJ
ajebi-1020	210	18	introduction	introduction	NOUN
ajebi-1020	210	19	a	a	DET
ajebi-1020	210	20	qualitative	qualitative	ADJ
ajebi-1020	210	21	characteristis	characteristis	NOUN
ajebi-1020	210	22	of	of	ADP
ajebi-1020	210	23	financial	financial	ADJ
ajebi-1020	210	24	and	and	CCONJ
ajebi-1020	210	25	accounting	accounting	NOUN
ajebi-1020	210	26	information	information	NOUN
ajebi-1020	210	27	:	:	PUNCT
ajebi-1020	210	28	research	research	NOUN
ajebi-1020	210	29	methodology	methodology	NOUN
ajebi-1020	210	30	b	b	PROPN
ajebi-1020	210	31	research	research	NOUN
ajebi-1020	210	32	model	model	NOUN
ajebi-1020	210	33	:	:	PUNCT
ajebi-1020	210	34	c	c	PROPN
ajebi-1020	210	35	administration	administration	NOUN
ajebi-1020	210	36	of	of	ADP
ajebi-1020	210	37	the	the	DET
ajebi-1020	210	38	questionnaire	questionnaire	NOUN
ajebi-1020	210	39	:	:	PUNCT
ajebi-1020	210	40	the	the	DET
ajebi-1020	210	41	questioned	questioned	ADJ
ajebi-1020	210	42	sample	sample	NOUN
ajebi-1020	210	43	:	:	PUNCT
ajebi-1020	210	44	our	our	PRON
ajebi-1020	210	45	selected	select	VERB
ajebi-1020	210	46	sample	sample	NOUN
ajebi-1020	210	47	includes	include	VERB
ajebi-1020	210	48	314	314	NUM
ajebi-1020	210	49	people	people	NOUN
ajebi-1020	210	50	,	,	PUNCT
ajebi-1020	210	51	it	it	PRON
ajebi-1020	210	52	is	be	AUX
ajebi-1020	210	53	made	make	VERB
ajebi-1020	210	54	up	up	ADP
ajebi-1020	210	55	of	of	ADP
ajebi-1020	210	56	:	:	PUNCT
ajebi-1020	210	57			NUM
ajebi-1020	210	58	accountants	accountant	NOUN
ajebi-1020	210	59	;	;	PUNCT
ajebi-1020	210	60			NUM
ajebi-1020	210	61	chartered	charter	VERB
ajebi-1020	210	62	accountants	accountant	NOUN
ajebi-1020	210	63	;	;	PUNCT
ajebi-1020	210	64			NUM
ajebi-1020	210	65	accounting	accounting	NOUN
ajebi-1020	210	66	teachers	teacher	NOUN
ajebi-1020	210	67	;	;	PUNCT
ajebi-1020	210	68			NUM
ajebi-1020	210	69	doctors	doctor	NOUN
ajebi-1020	210	70	and	and	CCONJ
ajebi-1020	210	71	doctoral	doctoral	ADJ
ajebi-1020	210	72	students	student	NOUN
ajebi-1020	210	73	.	.	PUNCT
ajebi-1020	211	1	the	the	DET
ajebi-1020	211	2	population	population	NOUN
ajebi-1020	211	3	questioned	question	VERB
ajebi-1020	211	4	must	must	AUX
ajebi-1020	211	5	have	have	VERB
ajebi-1020	211	6	,	,	PUNCT
ajebi-1020	211	7	at	at	ADP
ajebi-1020	211	8	least	least	ADJ
ajebi-1020	211	9	and	and	CCONJ
ajebi-1020	211	10	at	at	ADP
ajebi-1020	211	11	a	a	DET
ajebi-1020	211	12	minimum	minimum	NOUN
ajebi-1020	211	13	,	,	PUNCT
ajebi-1020	211	14	a	a	DET
ajebi-1020	211	15	master	master	NOUN
ajebi-1020	211	16	’s	’s	PART
ajebi-1020	211	17	degree	degree	NOUN
ajebi-1020	211	18	in	in	ADP
ajebi-1020	211	19	accounting	accounting	NOUN
ajebi-1020	211	20	and	and	CCONJ
ajebi-1020	211	21	auditing	auditing	NOUN
ajebi-1020	211	22	.	.	PUNCT
ajebi-1020	212	1	collection	collection	NOUN
ajebi-1020	212	2	of	of	ADP
ajebi-1020	212	3	responses	response	NOUN
ajebi-1020	212	4	:	:	PUNCT
ajebi-1020	212	5	the	the	DET
ajebi-1020	212	6	questionnaire	questionnaire	NOUN
ajebi-1020	212	7	was	be	AUX
ajebi-1020	212	8	distributed	distribute	VERB
ajebi-1020	212	9	(	(	PUNCT
ajebi-1020	212	10	paper	paper	NOUN
ajebi-1020	212	11	version	version	NOUN
ajebi-1020	212	12	)	)	PUNCT
ajebi-1020	212	13	to	to	ADP
ajebi-1020	212	14	an	an	DET
ajebi-1020	212	15	initial	initial	ADJ
ajebi-1020	212	16	sample	sample	NOUN
ajebi-1020	212	17	of	of	ADP
ajebi-1020	212	18	232	232	NUM
ajebi-1020	212	19	people	people	NOUN
ajebi-1020	212	20	and	and	CCONJ
ajebi-1020	212	21	the	the	DET
ajebi-1020	212	22	responses	response	NOUN
ajebi-1020	212	23	were	be	AUX
ajebi-1020	212	24	immediately	immediately	ADV
ajebi-1020	212	25	collected	collect	VERB
ajebi-1020	212	26	.	.	PUNCT
ajebi-1020	213	1	the	the	DET
ajebi-1020	213	2	questionnaire	questionnaire	NOUN
ajebi-1020	213	3	was	be	AUX
ajebi-1020	213	4	sent	send	VERB
ajebi-1020	213	5	for	for	ADP
ajebi-1020	213	6	a	a	DET
ajebi-1020	213	7	second	second	ADJ
ajebi-1020	213	8	sample	sample	NOUN
ajebi-1020	213	9	by	by	ADP
ajebi-1020	213	10	the	the	DET
ajebi-1020	213	11	google	google	PROPN
ajebi-1020	213	12	platform	platform	NOUN
ajebi-1020	213	13	and	and	CCONJ
ajebi-1020	213	14	the	the	DET
ajebi-1020	213	15	answers	answer	NOUN
ajebi-1020	213	16	were	be	AUX
ajebi-1020	213	17	received	receive	VERB
ajebi-1020	213	18	,	,	PUNCT
ajebi-1020	213	19	on	on	ADP
ajebi-1020	213	20	average	average	ADJ
ajebi-1020	213	21	,	,	PUNCT
ajebi-1020	213	22	after	after	ADP
ajebi-1020	213	23	a	a	DET
ajebi-1020	213	24	duration	duration	NOUN
ajebi-1020	213	25	of	of	ADP
ajebi-1020	213	26	23	23	NUM
ajebi-1020	213	27	days	day	NOUN
ajebi-1020	213	28	.	.	PUNCT
ajebi-1020	214	1	software	software	NOUN
ajebi-1020	214	2	used	use	VERB
ajebi-1020	214	3	for	for	ADP
ajebi-1020	214	4	data	datum	NOUN
ajebi-1020	214	5	analysis	analysis	NOUN
ajebi-1020	214	6	:	:	PUNCT
ajebi-1020	214	7	a	a	DET
ajebi-1020	214	8	statistical	statistical	ADJ
ajebi-1020	214	9	interpretation	interpretation	NOUN
ajebi-1020	214	10	of	of	ADP
ajebi-1020	214	11	the	the	DET
ajebi-1020	214	12	results	result	NOUN
ajebi-1020	214	13	:	:	PUNCT
ajebi-1020	214	14	bcorrelation	bcorrelation	NOUN
ajebi-1020	214	15	analysis	analysis	NOUN
ajebi-1020	214	16	:	:	PUNCT
ajebi-1020	214	17	theoretical	theoretical	ADJ
ajebi-1020	214	18	review	review	NOUN
ajebi-1020	214	19	:	:	PUNCT
ajebi-1020	214	20	definitions	definition	NOUN
ajebi-1020	214	21	:	:	PUNCT
ajebi-1020	214	22	interpretations	interpretation	NOUN
ajebi-1020	214	23	:	:	PUNCT
ajebi-1020	214	24	c	c	NOUN
ajebi-1020	214	25	correlation	correlation	NOUN
ajebi-1020	214	26	tests	test	VERB
ajebi-1020	214	27	on	on	ADP
ajebi-1020	214	28	spss	spss	ADV
ajebi-1020	214	29	:	:	PUNCT
ajebi-1020	214	30	test	test	NOUN
ajebi-1020	214	31	1	1	NUM
ajebi-1020	214	32	:	:	PUNCT
ajebi-1020	214	33	correlation	correlation	NOUN
ajebi-1020	214	34	test	test	NOUN
ajebi-1020	214	35	between	between	ADP
ajebi-1020	214	36	«	«	PUNCT
ajebi-1020	214	37	fundamental	fundamental	ADJ
ajebi-1020	214	38	qualitative	qualitative	ADJ
ajebi-1020	214	39	characteristics	characteristic	NOUN
ajebi-1020	214	40	of	of	ADP
ajebi-1020	214	41	accounting	accounting	NOUN
ajebi-1020	214	42	and	and	CCONJ
ajebi-1020	214	43	financial	financial	ADJ
ajebi-1020	214	44	information	information	NOUN
ajebi-1020	214	45	-declared	-declare	VERB
ajebi-1020	214	46	with	with	ADP
ajebi-1020	214	47	ifrs	ifrs	PROPN
ajebi-1020	214	48	standards-	standards-	NOUN
ajebi-1020	214	49	»	»	PUNCT
ajebi-1020	214	50	&	&	CCONJ
ajebi-1020	214	51	«	«	PUNCT
ajebi-1020	214	52	financial	financial	ADJ
ajebi-1020	214	53	performance	performance	NOUN
ajebi-1020	214	54	in	in	ADP
ajebi-1020	214	55	short	short	ADJ
ajebi-1020	214	56	term	term	NOUN
ajebi-1020	214	57	»	»	NOUN
ajebi-1020	214	58	:	:	PUNCT
ajebi-1020	214	59	conclusion	conclusion	NOUN
ajebi-1020	214	60	:	:	PUNCT
ajebi-1020	214	61	references	reference	NOUN
ajebi-1020	214	62	:	:	PUNCT