id	sid	tid	token	lemma	pos
ajrhss-2034	1	1	american	american	PROPN
ajrhss-2034	1	2	journal	journal	PROPN
ajrhss-2034	1	3	of	of	ADP
ajrhss-2034	1	4	research	research	NOUN
ajrhss-2034	1	5	in	in	ADP
ajrhss-2034	1	6	humanities	humanity	NOUN
ajrhss-2034	1	7	and	and	CCONJ
ajrhss-2034	1	8	social	social	ADJ
ajrhss-2034	1	9	sciences	science	NOUN
ajrhss-2034	1	10	issn	issn	PROPN
ajrhss-2034	1	11	(	(	PUNCT
ajrhss-2034	1	12	e	e	NOUN
ajrhss-2034	1	13	):	):	PUNCT
ajrhss-2034	1	14	2832	2832	NUM
ajrhss-2034	1	15	-	-	SYM
ajrhss-2034	1	16	8019	8019	NUM
ajrhss-2034	1	17	volume	volume	NOUN
ajrhss-2034	1	18	8	8	NUM
ajrhss-2034	1	19	,	,	PUNCT
ajrhss-2034	1	20	|	|	ADV
ajrhss-2034	1	21	jan	jan	PROPN
ajrhss-2034	1	22	.	.	PROPN
ajrhss-2034	1	23	,	,	PUNCT
ajrhss-2034	1	24	2023	2023	NUM
ajrhss-2034	1	25	p	p	NOUN
ajrhss-2034	1	26	a	a	DET
ajrhss-2034	1	27	g	g	NOUN
ajrhss-2034	1	28	e	e	NOUN
ajrhss-2034	1	29	|	|	ADV
ajrhss-2034	1	30	75	75	NUM
ajrhss-2034	1	31	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	1	32	creative	creative	ADJ
ajrhss-2034	1	33	accounting	accounting	NOUN
ajrhss-2034	1	34	and	and	CCONJ
ajrhss-2034	1	35	shareholders	shareholder	NOUN
ajrhss-2034	1	36	wealth	wealth	NOUN
ajrhss-2034	1	37	maximization	maximization	NOUN
ajrhss-2034	1	38	in	in	ADP
ajrhss-2034	1	39	nigerian	nigerian	PROPN
ajrhss-2034	1	40	quoted	quote	VERB
ajrhss-2034	1	41	banks	bank	NOUN
ajrhss-2034	1	42	dr	dr	PROPN
ajrhss-2034	1	43	solomon	solomon	PROPN
ajrhss-2034	1	44	egbe	egbe	PROPN
ajrhss-2034	1	45	department	department	PROPN
ajrhss-2034	1	46	of	of	ADP
ajrhss-2034	1	47	accounting	accounting	NOUN
ajrhss-2034	1	48	faculty	faculty	NOUN
ajrhss-2034	1	49	of	of	ADP
ajrhss-2034	1	50	management	management	NOUN
ajrhss-2034	1	51	sciences	sciences	PROPN
ajrhss-2034	1	52	,	,	PUNCT
ajrhss-2034	1	53	university	university	NOUN
ajrhss-2034	1	54	of	of	ADP
ajrhss-2034	1	55	port	port	PROPN
ajrhss-2034	1	56	harcourt	harcourt	PROPN
ajrhss-2034	1	57	,	,	PUNCT
ajrhss-2034	1	58	choba	choba	PROPN
ajrhss-2034	1	59	,	,	PUNCT
ajrhss-2034	1	60	nigeria	nigeria	PROPN
ajrhss-2034	1	61	a	a	DET
ajrhss-2034	1	62	b	b	PROPN
ajrhss-2034	1	63	s	s	ADP
ajrhss-2034	1	64	t	t	PROPN
ajrhss-2034	1	65	r	r	NOUN
ajrhss-2034	1	66	a	a	DET
ajrhss-2034	1	67	c	c	NOUN
ajrhss-2034	1	68	t	t	NOUN
ajrhss-2034	1	69	k	k	X
ajrhss-2034	1	70	e	e	PROPN
ajrhss-2034	1	71	y	y	PROPN
ajrhss-2034	1	72	w	w	NOUN
ajrhss-2034	1	73	o	o	NOUN
ajrhss-2034	1	74	r	r	NOUN
ajrhss-2034	1	75	d	d	X
ajrhss-2034	1	76	s	s	VERB
ajrhss-2034	1	77	this	this	DET
ajrhss-2034	1	78	work	work	NOUN
ajrhss-2034	1	79	seeks	seek	VERB
ajrhss-2034	1	80	to	to	PART
ajrhss-2034	1	81	study	study	VERB
ajrhss-2034	1	82	and	and	CCONJ
ajrhss-2034	1	83	reveal	reveal	VERB
ajrhss-2034	1	84	major	major	ADJ
ajrhss-2034	1	85	threat	threat	NOUN
ajrhss-2034	1	86	creative	creative	ADJ
ajrhss-2034	1	87	accounting	accounting	NOUN
ajrhss-2034	1	88	posed	pose	VERB
ajrhss-2034	1	89	on	on	ADP
ajrhss-2034	1	90	shareholders	shareholder	NOUN
ajrhss-2034	1	91	as	as	ADP
ajrhss-2034	1	92	a	a	DET
ajrhss-2034	1	93	result	result	NOUN
ajrhss-2034	1	94	different	different	ADJ
ajrhss-2034	1	95	accounting	accounting	NOUN
ajrhss-2034	1	96	method	method	NOUN
ajrhss-2034	1	97	used	use	VERB
ajrhss-2034	1	98	by	by	ADP
ajrhss-2034	1	99	banks	bank	NOUN
ajrhss-2034	1	100	or	or	CCONJ
ajrhss-2034	1	101	organization	organization	NOUN
ajrhss-2034	1	102	.	.	PUNCT
ajrhss-2034	2	1	the	the	DET
ajrhss-2034	2	2	research	research	NOUN
ajrhss-2034	2	3	work	work	NOUN
ajrhss-2034	2	4	focuses	focus	VERB
ajrhss-2034	2	5	on	on	ADP
ajrhss-2034	2	6	creative	creative	ADJ
ajrhss-2034	2	7	accounting	accounting	NOUN
ajrhss-2034	2	8	and	and	CCONJ
ajrhss-2034	2	9	shareholders	shareholder	NOUN
ajrhss-2034	2	10	wealth	wealth	NOUN
ajrhss-2034	2	11	maximization	maximization	NOUN
ajrhss-2034	2	12	in	in	ADP
ajrhss-2034	2	13	nigerian	nigerian	ADJ
ajrhss-2034	2	14	quoted	quote	VERB
ajrhss-2034	2	15	banks	bank	NOUN
ajrhss-2034	2	16	.	.	PUNCT
ajrhss-2034	3	1	the	the	DET
ajrhss-2034	3	2	main	main	ADJ
ajrhss-2034	3	3	objective	objective	NOUN
ajrhss-2034	3	4	of	of	ADP
ajrhss-2034	3	5	this	this	DET
ajrhss-2034	3	6	study	study	NOUN
ajrhss-2034	3	7	is	be	AUX
ajrhss-2034	3	8	to	to	PART
ajrhss-2034	3	9	examine	examine	VERB
ajrhss-2034	3	10	the	the	DET
ajrhss-2034	3	11	influence	influence	NOUN
ajrhss-2034	3	12	of	of	ADP
ajrhss-2034	3	13	creative	creative	ADJ
ajrhss-2034	3	14	accounting	accounting	NOUN
ajrhss-2034	3	15	on	on	ADP
ajrhss-2034	3	16	shareholders	shareholder	NOUN
ajrhss-2034	3	17	wealth	wealth	NOUN
ajrhss-2034	3	18	maximization	maximization	NOUN
ajrhss-2034	3	19	in	in	ADP
ajrhss-2034	3	20	nigerian	nigerian	ADJ
ajrhss-2034	3	21	quoted	quote	VERB
ajrhss-2034	3	22	banks	bank	NOUN
ajrhss-2034	3	23	.	.	PUNCT
ajrhss-2034	4	1	nine	nine	NUM
ajrhss-2034	4	2	(	(	PUNCT
ajrhss-2034	4	3	9	9	X
ajrhss-2034	4	4	)	)	PUNCT
ajrhss-2034	4	5	hypothesis	hypothesis	NOUN
ajrhss-2034	4	6	were	be	AUX
ajrhss-2034	4	7	formulated	formulate	VERB
ajrhss-2034	4	8	survey	survey	NOUN
ajrhss-2034	4	9	design	design	NOUN
ajrhss-2034	4	10	was	be	AUX
ajrhss-2034	4	11	adopted	adopt	VERB
ajrhss-2034	4	12	with	with	ADP
ajrhss-2034	4	13	a	a	DET
ajrhss-2034	4	14	sample	sample	NOUN
ajrhss-2034	4	15	size	size	NOUN
ajrhss-2034	4	16	of	of	ADP
ajrhss-2034	4	17	one	one	NUM
ajrhss-2034	4	18	hundred	hundred	NUM
ajrhss-2034	4	19	and	and	CCONJ
ajrhss-2034	4	20	fifty	fifty	NUM
ajrhss-2034	4	21	(	(	PUNCT
ajrhss-2034	4	22	150	150	NUM
ajrhss-2034	4	23	)	)	PUNCT
ajrhss-2034	4	24	.	.	PUNCT
ajrhss-2034	5	1	the	the	DET
ajrhss-2034	5	2	questionnaires	questionnaire	NOUN
ajrhss-2034	5	3	were	be	AUX
ajrhss-2034	5	4	instrument	instrument	NOUN
ajrhss-2034	5	5	used	use	VERB
ajrhss-2034	5	6	for	for	ADP
ajrhss-2034	5	7	data	data	NOUN
ajrhss-2034	5	8	collection	collection	NOUN
ajrhss-2034	5	9	.	.	PUNCT
ajrhss-2034	6	1	the	the	DET
ajrhss-2034	6	2	data	datum	NOUN
ajrhss-2034	6	3	collected	collect	VERB
ajrhss-2034	6	4	were	be	AUX
ajrhss-2034	6	5	subject	subject	ADJ
ajrhss-2034	6	6	to	to	ADP
ajrhss-2034	6	7	simple	simple	ADJ
ajrhss-2034	6	8	validity	validity	NOUN
ajrhss-2034	6	9	and	and	CCONJ
ajrhss-2034	6	10	reliability	reliability	NOUN
ajrhss-2034	6	11	test	test	NOUN
ajrhss-2034	6	12	:	:	PUNCT
ajrhss-2034	6	13	the	the	DET
ajrhss-2034	6	14	analysis	analysis	NOUN
ajrhss-2034	6	15	of	of	ADP
ajrhss-2034	6	16	data	datum	NOUN
ajrhss-2034	6	17	was	be	AUX
ajrhss-2034	6	18	based	base	VERB
ajrhss-2034	6	19	on	on	ADP
ajrhss-2034	6	20	statistical	statistical	ADJ
ajrhss-2034	6	21	tools	tool	NOUN
ajrhss-2034	6	22	such	such	ADJ
ajrhss-2034	6	23	as	as	ADP
ajrhss-2034	6	24	percentage	percentage	NOUN
ajrhss-2034	6	25	,	,	PUNCT
ajrhss-2034	6	26	frequency	frequency	NOUN
ajrhss-2034	6	27	and	and	CCONJ
ajrhss-2034	6	28	mean	mean	VERB
ajrhss-2034	6	29	,	,	PUNCT
ajrhss-2034	6	30	while	while	SCONJ
ajrhss-2034	6	31	correlation	correlation	NOUN
ajrhss-2034	6	32	analysis	analysis	NOUN
ajrhss-2034	6	33	was	be	AUX
ajrhss-2034	6	34	used	use	VERB
ajrhss-2034	6	35	to	to	PART
ajrhss-2034	6	36	test	test	VERB
ajrhss-2034	6	37	the	the	DET
ajrhss-2034	6	38	hypothesis	hypothesis	NOUN
ajrhss-2034	6	39	.	.	PUNCT
ajrhss-2034	7	1	some	some	PRON
ajrhss-2034	7	2	of	of	ADP
ajrhss-2034	7	3	the	the	DET
ajrhss-2034	7	4	findings	finding	NOUN
ajrhss-2034	7	5	reveal	reveal	VERB
ajrhss-2034	7	6	that	that	SCONJ
ajrhss-2034	7	7	creative	creative	ADJ
ajrhss-2034	7	8	accounting	accounting	NOUN
ajrhss-2034	7	9	affects	affect	VERB
ajrhss-2034	7	10	shareholders	shareholder	NOUN
ajrhss-2034	7	11	wealth	wealth	NOUN
ajrhss-2034	7	12	at	at	ADP
ajrhss-2034	7	13	the	the	DET
ajrhss-2034	7	14	longrun	longrun	NOUN
ajrhss-2034	7	15	and	and	CCONJ
ajrhss-2034	7	16	their	their	PRON
ajrhss-2034	7	17	possible	possible	ADJ
ajrhss-2034	7	18	investment	investment	NOUN
ajrhss-2034	7	19	decision	decision	NOUN
ajrhss-2034	7	20	.	.	PUNCT
ajrhss-2034	8	1	based	base	VERB
ajrhss-2034	8	2	the	the	DET
ajrhss-2034	8	3	finding	finding	NOUN
ajrhss-2034	8	4	it	it	PRON
ajrhss-2034	8	5	was	be	AUX
ajrhss-2034	8	6	recommended	recommend	VERB
ajrhss-2034	8	7	that	that	SCONJ
ajrhss-2034	8	8	investors	investor	NOUN
ajrhss-2034	8	9	through	through	ADP
ajrhss-2034	8	10	the	the	DET
ajrhss-2034	8	11	financial	financial	ADJ
ajrhss-2034	8	12	sector	sector	NOUN
ajrhss-2034	8	13	regulatory	regulatory	ADJ
ajrhss-2034	8	14	authorities	authority	NOUN
ajrhss-2034	8	15	should	should	AUX
ajrhss-2034	8	16	encourage	encourage	VERB
ajrhss-2034	8	17	banks	bank	NOUN
ajrhss-2034	8	18	to	to	PART
ajrhss-2034	8	19	engage	engage	VERB
ajrhss-2034	8	20	in	in	ADP
ajrhss-2034	8	21	creative	creative	ADJ
ajrhss-2034	8	22	accounting	accounting	NOUN
ajrhss-2034	8	23	but	but	CCONJ
ajrhss-2034	8	24	at	at	ADP
ajrhss-2034	8	25	the	the	DET
ajrhss-2034	8	26	same	same	ADJ
ajrhss-2034	8	27	time	time	NOUN
ajrhss-2034	8	28	closely	closely	ADV
ajrhss-2034	8	29	regulate	regulate	VERB
ajrhss-2034	8	30	such	such	ADJ
ajrhss-2034	8	31	development	development	NOUN
ajrhss-2034	8	32	to	to	PART
ajrhss-2034	8	33	assure	assure	VERB
ajrhss-2034	8	34	of	of	ADP
ajrhss-2034	8	35	its	its	PRON
ajrhss-2034	8	36	integrity	integrity	NOUN
ajrhss-2034	8	37	in	in	ADP
ajrhss-2034	8	38	other	other	ADJ
ajrhss-2034	8	39	to	to	PART
ajrhss-2034	8	40	enhance	enhance	VERB
ajrhss-2034	8	41	effective	effective	ADJ
ajrhss-2034	8	42	earnings	earning	NOUN
ajrhss-2034	8	43	per	per	ADP
ajrhss-2034	8	44	share	share	NOUN
ajrhss-2034	8	45	and	and	CCONJ
ajrhss-2034	8	46	return	return	VERB
ajrhss-2034	8	47	on	on	ADP
ajrhss-2034	8	48	investment	investment	NOUN
ajrhss-2034	8	49	.	.	PUNCT
ajrhss-2034	9	1	earnings	earning	NOUN
ajrhss-2034	9	2	after	after	ADP
ajrhss-2034	9	3	tax	tax	NOUN
ajrhss-2034	9	4	.	.	PUNCT
ajrhss-2034	10	1	share	share	NOUN
ajrhss-2034	10	2	price	price	NOUN
ajrhss-2034	10	3	.	.	PUNCT
ajrhss-2034	11	1	shareholders	shareholder	NOUN
ajrhss-2034	11	2	.	.	PUNCT
ajrhss-2034	12	1	creative	creative	ADJ
ajrhss-2034	12	2	accounting	accounting	NOUN
ajrhss-2034	12	3	.	.	PUNCT
ajrhss-2034	13	1	return	return	NOUN
ajrhss-2034	13	2	on	on	ADP
ajrhss-2034	13	3	investment	investment	NOUN
ajrhss-2034	13	4	.	.	PUNCT
ajrhss-2034	14	1	introduction	introduction	NOUN
ajrhss-2034	14	2	over	over	ADP
ajrhss-2034	14	3	the	the	DET
ajrhss-2034	14	4	years	year	NOUN
ajrhss-2034	14	5	the	the	DET
ajrhss-2034	14	6	main	main	ADJ
ajrhss-2034	14	7	purpose	purpose	NOUN
ajrhss-2034	14	8	of	of	ADP
ajrhss-2034	14	9	financial	financial	ADJ
ajrhss-2034	14	10	reporting	reporting	NOUN
ajrhss-2034	14	11	was	be	AUX
ajrhss-2034	14	12	to	to	PART
ajrhss-2034	14	13	present	present	VERB
ajrhss-2034	14	14	adequate	adequate	ADJ
ajrhss-2034	14	15	data	datum	NOUN
ajrhss-2034	14	16	to	to	ADP
ajrhss-2034	14	17	a	a	DET
ajrhss-2034	14	18	wide	wide	ADJ
ajrhss-2034	14	19	range	range	NOUN
ajrhss-2034	14	20	of	of	ADP
ajrhss-2034	14	21	users	user	NOUN
ajrhss-2034	14	22	of	of	ADP
ajrhss-2034	14	23	accounting	account	VERB
ajrhss-2034	14	24	information	information	NOUN
ajrhss-2034	14	25	for	for	ADP
ajrhss-2034	14	26	strategic	strategic	ADJ
ajrhss-2034	14	27	decision	decision	NOUN
ajrhss-2034	14	28	making	making	NOUN
ajrhss-2034	14	29	.	.	PUNCT
ajrhss-2034	15	1	however	however	ADV
ajrhss-2034	15	2	,	,	PUNCT
ajrhss-2034	15	3	the	the	DET
ajrhss-2034	15	4	creditability	creditability	NOUN
ajrhss-2034	15	5	of	of	ADP
ajrhss-2034	15	6	this	this	DET
ajrhss-2034	15	7	purpose	purpose	NOUN
ajrhss-2034	15	8	is	be	AUX
ajrhss-2034	15	9	being	be	AUX
ajrhss-2034	15	10	questioned	question	VERB
ajrhss-2034	15	11	by	by	ADP
ajrhss-2034	15	12	some	some	DET
ajrhss-2034	15	13	parties	party	NOUN
ajrhss-2034	15	14	interested	interested	ADJ
ajrhss-2034	15	15	in	in	ADP
ajrhss-2034	15	16	corporate	corporate	ADJ
ajrhss-2034	15	17	financial	financial	ADJ
ajrhss-2034	15	18	reporting	reporting	NOUN
ajrhss-2034	15	19	because	because	SCONJ
ajrhss-2034	15	20	of	of	ADP
ajrhss-2034	15	21	the	the	DET
ajrhss-2034	15	22	tendency	tendency	NOUN
ajrhss-2034	15	23	that	that	SCONJ
ajrhss-2034	15	24	some	some	DET
ajrhss-2034	15	25	organization	organization	NOUN
ajrhss-2034	15	26	uses	use	VERB
ajrhss-2034	15	27	creative	creative	ADJ
ajrhss-2034	15	28	accounting	accounting	NOUN
ajrhss-2034	15	29	element	element	NOUN
ajrhss-2034	15	30	or	or	CCONJ
ajrhss-2034	15	31	concept	concept	NOUN
ajrhss-2034	15	32	to	to	PART
ajrhss-2034	15	33	adjust	adjust	VERB
ajrhss-2034	15	34	the	the	DET
ajrhss-2034	15	35	contents	content	NOUN
ajrhss-2034	15	36	of	of	ADP
ajrhss-2034	15	37	such	such	ADJ
ajrhss-2034	15	38	reports	report	NOUN
ajrhss-2034	15	39	.	.	PUNCT
ajrhss-2034	16	1	in	in	ADP
ajrhss-2034	16	2	view	view	NOUN
ajrhss-2034	16	3	of	of	ADP
ajrhss-2034	16	4	the	the	DET
ajrhss-2034	16	5	dynamism	dynamism	NOUN
ajrhss-2034	16	6	in	in	ADP
ajrhss-2034	16	7	the	the	DET
ajrhss-2034	16	8	business	business	NOUN
ajrhss-2034	16	9	circle	circle	NOUN
ajrhss-2034	16	10	and	and	CCONJ
ajrhss-2034	16	11	the	the	DET
ajrhss-2034	16	12	core	core	NOUN
ajrhss-2034	16	13	motive	motive	NOUN
ajrhss-2034	16	14	of	of	ADP
ajrhss-2034	16	15	any	any	DET
ajrhss-2034	16	16	departments	department	NOUN
ajrhss-2034	16	17	of	of	ADP
ajrhss-2034	16	18	companies	company	NOUN
ajrhss-2034	16	19	to	to	PART
ajrhss-2034	16	20	increase	increase	VERB
ajrhss-2034	16	21	the	the	DET
ajrhss-2034	16	22	level	level	NOUN
ajrhss-2034	16	23	of	of	ADP
ajrhss-2034	16	24	income	income	NOUN
ajrhss-2034	16	25	above	above	ADP
ajrhss-2034	16	26	the	the	DET
ajrhss-2034	16	27	breakeven	breakeven	NOUN
ajrhss-2034	16	28	and	and	CCONJ
ajrhss-2034	16	29	to	to	PART
ajrhss-2034	16	30	remain	remain	VERB
ajrhss-2034	16	31	in	in	ADP
ajrhss-2034	16	32	business	business	NOUN
ajrhss-2034	16	33	under	under	ADP
ajrhss-2034	16	34	certain	certain	ADJ
ajrhss-2034	16	35	situation	situation	NOUN
ajrhss-2034	16	36	where	where	SCONJ
ajrhss-2034	16	37	profitability	profitability	NOUN
ajrhss-2034	16	38	or	or	CCONJ
ajrhss-2034	16	39	global	global	ADJ
ajrhss-2034	16	40	financial	financial	ADJ
ajrhss-2034	16	41	indicators	indicator	NOUN
ajrhss-2034	16	42	are	be	AUX
ajrhss-2034	16	43	used	use	VERB
ajrhss-2034	16	44	to	to	PART
ajrhss-2034	16	45	achieve	achieve	VERB
ajrhss-2034	16	46	specific	specific	ADJ
ajrhss-2034	16	47	objectives	objective	NOUN
ajrhss-2034	16	48	,	,	PUNCT
ajrhss-2034	16	49	some	some	DET
ajrhss-2034	16	50	firms	firm	NOUN
ajrhss-2034	16	51	resort	resort	VERB
ajrhss-2034	16	52	to	to	ADP
ajrhss-2034	16	53	using	use	VERB
ajrhss-2034	16	54	any	any	DET
ajrhss-2034	16	55	methods	method	NOUN
ajrhss-2034	16	56	of	of	ADP
ajrhss-2034	16	57	creative	creative	ADJ
ajrhss-2034	16	58	accounting	accounting	NOUN
ajrhss-2034	16	59	since	since	SCONJ
ajrhss-2034	16	60	the	the	DET
ajrhss-2034	16	61	financial	financial	ADJ
ajrhss-2034	16	62	reporting	report	VERB
ajrhss-2034	16	63	american	american	PROPN
ajrhss-2034	16	64	journal	journal	PROPN
ajrhss-2034	16	65	of	of	ADP
ajrhss-2034	16	66	research	research	NOUN
ajrhss-2034	16	67	in	in	ADP
ajrhss-2034	16	68	humanities	humanity	NOUN
ajrhss-2034	16	69	and	and	CCONJ
ajrhss-2034	16	70	social	social	ADJ
ajrhss-2034	16	71	sciences	science	NOUN
ajrhss-2034	16	72	volume	volume	NOUN
ajrhss-2034	16	73	8	8	NUM
ajrhss-2034	16	74	,	,	PUNCT
ajrhss-2034	16	75	jan	jan	PROPN
ajrhss-2034	16	76	.	.	PROPN
ajrhss-2034	16	77	,	,	PUNCT
ajrhss-2034	16	78	2023	2023	NUM
ajrhss-2034	16	79	p	p	NOUN
ajrhss-2034	16	80	a	a	DET
ajrhss-2034	16	81	g	g	NOUN
ajrhss-2034	16	82	e	e	NOUN
ajrhss-2034	16	83	|	|	ADV
ajrhss-2034	16	84	76	76	NUM
ajrhss-2034	16	85	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	16	86	standards	standard	NOUN
ajrhss-2034	16	87	allows	allow	VERB
ajrhss-2034	16	88	the	the	DET
ajrhss-2034	16	89	use	use	NOUN
ajrhss-2034	16	90	accounting	accounting	NOUN
ajrhss-2034	16	91	variety	variety	NOUN
ajrhss-2034	16	92	of	of	ADP
ajrhss-2034	16	93	accounting	accounting	NOUN
ajrhss-2034	16	94	method	method	NOUN
ajrhss-2034	16	95	that	that	PRON
ajrhss-2034	16	96	can	can	AUX
ajrhss-2034	16	97	serve	serve	VERB
ajrhss-2034	16	98	same	same	ADJ
ajrhss-2034	16	99	purpose	purpose	NOUN
ajrhss-2034	16	100	for	for	ADP
ajrhss-2034	16	101	preparation	preparation	NOUN
ajrhss-2034	16	102	of	of	ADP
ajrhss-2034	16	103	published	publish	VERB
ajrhss-2034	16	104	financial	financial	ADJ
ajrhss-2034	16	105	statements	statement	NOUN
ajrhss-2034	16	106	,	,	PUNCT
ajrhss-2034	16	107	which	which	PRON
ajrhss-2034	16	108	in	in	ADP
ajrhss-2034	16	109	many	many	ADJ
ajrhss-2034	16	110	ways	way	NOUN
ajrhss-2034	16	111	can	can	AUX
ajrhss-2034	16	112	influence	influence	VERB
ajrhss-2034	16	113	the	the	DET
ajrhss-2034	16	114	validity	validity	NOUN
ajrhss-2034	16	115	of	of	ADP
ajrhss-2034	16	116	statements	statement	NOUN
ajrhss-2034	16	117	.	.	PUNCT
ajrhss-2034	17	1	creative	creative	ADJ
ajrhss-2034	17	2	accounting	accounting	NOUN
ajrhss-2034	17	3	is	be	AUX
ajrhss-2034	17	4	the	the	DET
ajrhss-2034	17	5	concept	concept	NOUN
ajrhss-2034	17	6	that	that	PRON
ajrhss-2034	17	7	treats	treat	VERB
ajrhss-2034	17	8	key	key	ADJ
ajrhss-2034	17	9	issues	issue	NOUN
ajrhss-2034	17	10	relating	relate	VERB
ajrhss-2034	17	11	to	to	ADP
ajrhss-2034	17	12	accounting	accounting	NOUN
ajrhss-2034	17	13	appraisal	appraisal	NOUN
ajrhss-2034	17	14	,	,	PUNCT
ajrhss-2034	17	15	conflicts	conflict	VERB
ajrhss-2034	17	16	items	item	NOUN
ajrhss-2034	17	17	and	and	CCONJ
ajrhss-2034	17	18	events	event	NOUN
ajrhss-2034	17	19	.	.	PUNCT
ajrhss-2034	18	1	the	the	DET
ajrhss-2034	18	2	nature	nature	NOUN
ajrhss-2034	18	3	of	of	ADP
ajrhss-2034	18	4	accounting	accounting	NOUN
ajrhss-2034	18	5	'	'	PUNCT
ajrhss-2034	18	6	information	information	NOUN
ajrhss-2034	18	7	gives	give	VERB
ajrhss-2034	18	8	room	room	NOUN
ajrhss-2034	18	9	for	for	ADP
ajrhss-2034	18	10	manipulation	manipulation	NOUN
ajrhss-2034	18	11	,	,	PUNCT
ajrhss-2034	18	12	deceit	deceit	NOUN
ajrhss-2034	18	13	and	and	CCONJ
ajrhss-2034	18	14	misrepresentation	misrepresentation	NOUN
ajrhss-2034	18	15	.	.	PUNCT
ajrhss-2034	19	1	hence	hence	ADV
ajrhss-2034	19	2	,	,	PUNCT
ajrhss-2034	19	3	professional	professional	ADJ
ajrhss-2034	19	4	accountants	accountant	NOUN
ajrhss-2034	19	5	’	'	PUNCT
ajrhss-2034	19	6	uses	use	VERB
ajrhss-2034	19	7	advance	advance	NOUN
ajrhss-2034	19	8	knowledge	knowledge	NOUN
ajrhss-2034	19	9	of	of	ADP
ajrhss-2034	19	10	accounting	accounting	NOUN
ajrhss-2034	19	11	rules	rule	NOUN
ajrhss-2034	19	12	and	and	CCONJ
ajrhss-2034	19	13	principal	principal	NOUN
ajrhss-2034	19	14	to	to	PART
ajrhss-2034	19	15	manipulate	manipulate	VERB
ajrhss-2034	19	16	report	report	NOUN
ajrhss-2034	19	17	.	.	PUNCT
ajrhss-2034	20	1	statement	statement	NOUN
ajrhss-2034	20	2	of	of	ADP
ajrhss-2034	20	3	the	the	DET
ajrhss-2034	20	4	problem	problem	NOUN
ajrhss-2034	20	5	“	"	PUNCT
ajrhss-2034	20	6	the	the	DET
ajrhss-2034	20	7	right	right	NOUN
ajrhss-2034	20	8	given	give	VERB
ajrhss-2034	20	9	to	to	ADP
ajrhss-2034	20	10	management	management	NOUN
ajrhss-2034	20	11	to	to	PART
ajrhss-2034	20	12	decide	decide	VERB
ajrhss-2034	20	13	on	on	ADP
ajrhss-2034	20	14	accounting	accounting	NOUN
ajrhss-2034	20	15	principles	principle	NOUN
ajrhss-2034	20	16	that	that	PRON
ajrhss-2034	20	17	a	a	DET
ajrhss-2034	20	18	firm	firm	NOUN
ajrhss-2034	20	19	will	will	AUX
ajrhss-2034	20	20	use	use	VERB
ajrhss-2034	20	21	in	in	ADP
ajrhss-2034	20	22	preparation	preparation	NOUN
ajrhss-2034	20	23	of	of	ADP
ajrhss-2034	20	24	audited	audit	VERB
ajrhss-2034	20	25	financial	financial	ADJ
ajrhss-2034	20	26	statements	statement	NOUN
ajrhss-2034	20	27	is	be	AUX
ajrhss-2034	20	28	one	one	NUM
ajrhss-2034	20	29	of	of	ADP
ajrhss-2034	20	30	the	the	DET
ajrhss-2034	20	31	factors	factor	NOUN
ajrhss-2034	20	32	that	that	PRON
ajrhss-2034	20	33	gave	give	VERB
ajrhss-2034	20	34	rise	rise	NOUN
ajrhss-2034	20	35	to	to	ADP
ajrhss-2034	20	36	the	the	DET
ajrhss-2034	20	37	birth	birth	NOUN
ajrhss-2034	20	38	of	of	ADP
ajrhss-2034	20	39	creative	creative	ADJ
ajrhss-2034	20	40	accounting	accounting	NOUN
ajrhss-2034	20	41	techniques	technique	NOUN
ajrhss-2034	20	42	in	in	ADP
ajrhss-2034	20	43	reporting	report	VERB
ajrhss-2034	20	44	”	"	PUNCT
ajrhss-2034	20	45	(	(	PUNCT
ajrhss-2034	20	46	barth	barth	NOUN
ajrhss-2034	20	47	,	,	PUNCT
ajrhss-2034	20	48	landsman	landsman	NOUN
ajrhss-2034	20	49	&	&	CCONJ
ajrhss-2034	20	50	lang	lang	PROPN
ajrhss-2034	20	51	,	,	PUNCT
ajrhss-2034	20	52	2006	2006	NUM
ajrhss-2034	20	53	)	)	PUNCT
ajrhss-2034	20	54	.	.	PUNCT
ajrhss-2034	21	1	the	the	DET
ajrhss-2034	21	2	too	too	ADV
ajrhss-2034	21	3	many	many	ADJ
ajrhss-2034	21	4	failures	failure	NOUN
ajrhss-2034	21	5	in	in	ADP
ajrhss-2034	21	6	banking	banking	NOUN
ajrhss-2034	21	7	sector	sector	NOUN
ajrhss-2034	21	8	and	and	CCONJ
ajrhss-2034	21	9	other	other	ADJ
ajrhss-2034	21	10	sectors	sector	NOUN
ajrhss-2034	21	11	of	of	ADP
ajrhss-2034	21	12	the	the	DET
ajrhss-2034	21	13	economy	economy	NOUN
ajrhss-2034	21	14	have	have	VERB
ajrhss-2034	21	15	a	a	DET
ajrhss-2034	21	16	link	link	NOUN
ajrhss-2034	21	17	to	to	ADP
ajrhss-2034	21	18	the	the	DET
ajrhss-2034	21	19	loopholes	loophole	NOUN
ajrhss-2034	21	20	in	in	ADP
ajrhss-2034	21	21	the	the	DET
ajrhss-2034	21	22	general	general	ADJ
ajrhss-2034	21	23	acceptable	acceptable	ADJ
ajrhss-2034	21	24	accounting	accounting	NOUN
ajrhss-2034	21	25	practices	practice	NOUN
ajrhss-2034	21	26	or	or	CCONJ
ajrhss-2034	21	27	standard	standard	NOUN
ajrhss-2034	21	28	used	use	VERB
ajrhss-2034	21	29	by	by	ADP
ajrhss-2034	21	30	different	different	ADJ
ajrhss-2034	21	31	organization	organization	NOUN
ajrhss-2034	21	32	globally	globally	ADV
ajrhss-2034	21	33	.	.	PUNCT
ajrhss-2034	22	1	the	the	DET
ajrhss-2034	22	2	core	core	ADJ
ajrhss-2034	22	3	aspect	aspect	NOUN
ajrhss-2034	22	4	of	of	ADP
ajrhss-2034	22	5	accounting	accounting	NOUN
ajrhss-2034	22	6	disclosure	disclosure	NOUN
ajrhss-2034	22	7	,	,	PUNCT
ajrhss-2034	22	8	assets	asset	NOUN
ajrhss-2034	22	9	recognition	recognition	NOUN
ajrhss-2034	22	10	and	and	CCONJ
ajrhss-2034	22	11	expenses	expense	NOUN
ajrhss-2034	22	12	measurement	measurement	NOUN
ajrhss-2034	22	13	are	be	AUX
ajrhss-2034	22	14	not	not	PART
ajrhss-2034	22	15	well	well	ADV
ajrhss-2034	22	16	explained	explain	VERB
ajrhss-2034	22	17	and	and	CCONJ
ajrhss-2034	22	18	are	be	AUX
ajrhss-2034	22	19	used	use	VERB
ajrhss-2034	22	20	differently	differently	ADV
ajrhss-2034	22	21	to	to	PART
ajrhss-2034	22	22	match	match	VERB
ajrhss-2034	22	23	a	a	DET
ajrhss-2034	22	24	specific	specific	ADJ
ajrhss-2034	22	25	objective	objective	NOUN
ajrhss-2034	22	26	of	of	ADP
ajrhss-2034	22	27	management	management	NOUN
ajrhss-2034	22	28	in	in	ADP
ajrhss-2034	22	29	preparation	preparation	NOUN
ajrhss-2034	22	30	of	of	ADP
ajrhss-2034	22	31	final	final	ADJ
ajrhss-2034	22	32	report	report	NOUN
ajrhss-2034	22	33	of	of	ADP
ajrhss-2034	22	34	an	an	DET
ajrhss-2034	22	35	organization	organization	NOUN
ajrhss-2034	22	36	.	.	PUNCT
ajrhss-2034	23	1	the	the	DET
ajrhss-2034	23	2	effect	effect	NOUN
ajrhss-2034	23	3	of	of	ADP
ajrhss-2034	23	4	this	this	DET
ajrhss-2034	23	5	issue	issue	NOUN
ajrhss-2034	23	6	on	on	ADP
ajrhss-2034	23	7	the	the	DET
ajrhss-2034	23	8	integrity	integrity	NOUN
ajrhss-2034	23	9	of	of	ADP
ajrhss-2034	23	10	financial	financial	ADJ
ajrhss-2034	23	11	reporting	reporting	NOUN
ajrhss-2034	23	12	and	and	CCONJ
ajrhss-2034	23	13	the	the	DET
ajrhss-2034	23	14	audit	audit	NOUN
ajrhss-2034	23	15	profession	profession	NOUN
ajrhss-2034	23	16	can	can	AUX
ajrhss-2034	23	17	be	be	AUX
ajrhss-2034	23	18	damaging	damaging	ADJ
ajrhss-2034	23	19	.	.	PUNCT
ajrhss-2034	24	1	corporate	corporate	ADJ
ajrhss-2034	24	2	scandals	scandal	NOUN
ajrhss-2034	24	3	also	also	ADV
ajrhss-2034	24	4	create	create	VERB
ajrhss-2034	24	5	other	other	ADJ
ajrhss-2034	24	6	harmful	harmful	ADJ
ajrhss-2034	24	7	treat	treat	NOUN
ajrhss-2034	24	8	to	to	ADP
ajrhss-2034	24	9	a	a	DET
ajrhss-2034	24	10	business	business	NOUN
ajrhss-2034	24	11	which	which	PRON
ajrhss-2034	24	12	may	may	AUX
ajrhss-2034	24	13	include	include	VERB
ajrhss-2034	24	14	massive	massive	ADJ
ajrhss-2034	24	15	loss	loss	NOUN
ajrhss-2034	24	16	of	of	ADP
ajrhss-2034	24	17	investors	investor	NOUN
ajrhss-2034	24	18	’	'	PUNCT
ajrhss-2034	24	19	fund	fund	NOUN
ajrhss-2034	24	20	,	,	PUNCT
ajrhss-2034	24	21	loss	loss	NOUN
ajrhss-2034	24	22	of	of	ADP
ajrhss-2034	24	23	jobs	job	NOUN
ajrhss-2034	24	24	,	,	PUNCT
ajrhss-2034	24	25	disruption	disruption	NOUN
ajrhss-2034	24	26	of	of	ADP
ajrhss-2034	24	27	capital	capital	NOUN
ajrhss-2034	24	28	market	market	NOUN
ajrhss-2034	24	29	and	and	CCONJ
ajrhss-2034	24	30	reduction	reduction	NOUN
ajrhss-2034	24	31	in	in	ADP
ajrhss-2034	24	32	the	the	DET
ajrhss-2034	24	33	national	national	ADJ
ajrhss-2034	24	34	gross	gross	ADJ
ajrhss-2034	24	35	domestic	domestic	ADJ
ajrhss-2034	24	36	product	product	NOUN
ajrhss-2034	24	37	(	(	PUNCT
ajrhss-2034	24	38	gdp	gdp	NOUN
ajrhss-2034	24	39	)	)	PUNCT
ajrhss-2034	24	40	of	of	ADP
ajrhss-2034	24	41	the	the	DET
ajrhss-2034	24	42	nation	nation	NOUN
ajrhss-2034	24	43	.	.	PUNCT
ajrhss-2034	25	1	osazevbaru	osazevbaru	ADJ
ajrhss-2034	25	2	(	(	PUNCT
ajrhss-2034	25	3	2012	2012	NUM
ajrhss-2034	25	4	)	)	PUNCT
ajrhss-2034	25	5	stated	state	VERB
ajrhss-2034	25	6	clearly	clearly	ADV
ajrhss-2034	25	7	that	that	SCONJ
ajrhss-2034	25	8	“	"	PUNCT
ajrhss-2034	25	9	that	that	SCONJ
ajrhss-2034	25	10	many	many	ADJ
ajrhss-2034	25	11	banks	bank	NOUN
ajrhss-2034	25	12	in	in	ADP
ajrhss-2034	25	13	nigeria	nigeria	PROPN
ajrhss-2034	25	14	indulged	indulge	VERB
ajrhss-2034	25	15	in	in	ADP
ajrhss-2034	25	16	creative	creative	ADJ
ajrhss-2034	25	17	accounting	accounting	NOUN
ajrhss-2034	25	18	by	by	ADP
ajrhss-2034	25	19	direct	direct	ADJ
ajrhss-2034	25	20	lending	lending	NOUN
ajrhss-2034	25	21	to	to	ADP
ajrhss-2034	25	22	shareholders	shareholder	NOUN
ajrhss-2034	25	23	to	to	PART
ajrhss-2034	25	24	buy	buy	VERB
ajrhss-2034	25	25	the	the	DET
ajrhss-2034	25	26	bank	bank	NOUN
ajrhss-2034	25	27	’s	’s	PART
ajrhss-2034	25	28	shares	share	NOUN
ajrhss-2034	25	29	in	in	ADP
ajrhss-2034	25	30	order	order	NOUN
ajrhss-2034	25	31	to	to	PART
ajrhss-2034	25	32	sustain	sustain	VERB
ajrhss-2034	25	33	demand	demand	NOUN
ajrhss-2034	25	34	pressure	pressure	NOUN
ajrhss-2034	25	35	to	to	PART
ajrhss-2034	25	36	cause	cause	VERB
ajrhss-2034	25	37	unabated	unabated	ADJ
ajrhss-2034	25	38	price	price	NOUN
ajrhss-2034	25	39	rise	rise	NOUN
ajrhss-2034	25	40	without	without	ADP
ajrhss-2034	25	41	appreciation	appreciation	NOUN
ajrhss-2034	25	42	in	in	ADP
ajrhss-2034	25	43	capital	capital	NOUN
ajrhss-2034	25	44	base	base	NOUN
ajrhss-2034	25	45	”	"	PUNCT
ajrhss-2034	25	46	.	.	PUNCT
ajrhss-2034	26	1	additionally	additionally	ADV
ajrhss-2034	26	2	,	,	PUNCT
ajrhss-2034	26	3	akenbor	akenbor	NOUN
ajrhss-2034	26	4	&	&	CCONJ
ajrhss-2034	26	5	ibanichuka	ibanichuka	PROPN
ajrhss-2034	26	6	(	(	PUNCT
ajrhss-2034	26	7	2012	2012	NUM
ajrhss-2034	26	8	)	)	PUNCT
ajrhss-2034	26	9	pointed	point	VERB
ajrhss-2034	26	10	out	out	ADP
ajrhss-2034	26	11	that	that	SCONJ
ajrhss-2034	26	12	“	"	PUNCT
ajrhss-2034	26	13	some	some	PRON
ajrhss-2034	26	14	of	of	ADP
ajrhss-2034	26	15	the	the	DET
ajrhss-2034	26	16	reasons	reason	NOUN
ajrhss-2034	26	17	for	for	ADP
ajrhss-2034	26	18	creative	creative	ADJ
ajrhss-2034	26	19	accounting	accounting	NOUN
ajrhss-2034	26	20	practices	practice	NOUN
ajrhss-2034	26	21	in	in	ADP
ajrhss-2034	26	22	nigeria	nigeria	PROPN
ajrhss-2034	26	23	banking	banking	NOUN
ajrhss-2034	26	24	sector	sector	NOUN
ajrhss-2034	26	25	is	be	AUX
ajrhss-2034	26	26	to	to	PART
ajrhss-2034	26	27	raise	raise	VERB
ajrhss-2034	26	28	market	market	NOUN
ajrhss-2034	26	29	value	value	NOUN
ajrhss-2034	26	30	of	of	ADP
ajrhss-2034	26	31	share	share	NOUN
ajrhss-2034	26	32	”	"	PUNCT
ajrhss-2034	26	33	.	.	PUNCT
ajrhss-2034	27	1	sanusi	sanusi	PROPN
ajrhss-2034	27	2	&	&	CCONJ
ajrhss-2034	27	3	izadonmi	izadonmi	PROPN
ajrhss-2034	27	4	(	(	PUNCT
ajrhss-2034	27	5	2013	2013	NUM
ajrhss-2034	27	6	)	)	PUNCT
ajrhss-2034	27	7	also	also	ADV
ajrhss-2034	27	8	observed	observe	VERB
ajrhss-2034	27	9	that	that	SCONJ
ajrhss-2034	27	10	“	"	PUNCT
ajrhss-2034	27	11	most	most	ADJ
ajrhss-2034	27	12	reason	reason	NOUN
ajrhss-2034	27	13	for	for	ADP
ajrhss-2034	27	14	creative	creative	ADJ
ajrhss-2034	27	15	accounting	accounting	NOUN
ajrhss-2034	27	16	in	in	ADP
ajrhss-2034	27	17	nigerian	nigerian	ADJ
ajrhss-2034	27	18	commercial	commercial	ADJ
ajrhss-2034	27	19	banks	bank	NOUN
ajrhss-2034	27	20	is	be	AUX
ajrhss-2034	27	21	to	to	PART
ajrhss-2034	27	22	boost	boost	VERB
ajrhss-2034	27	23	the	the	DET
ajrhss-2034	27	24	market	market	NOUN
ajrhss-2034	27	25	value	value	NOUN
ajrhss-2034	27	26	of	of	ADP
ajrhss-2034	27	27	share	share	NOUN
ajrhss-2034	27	28	”	"	PUNCT
ajrhss-2034	27	29	.	.	PUNCT
ajrhss-2034	28	1	therefore	therefore	ADV
ajrhss-2034	28	2	this	this	DET
ajrhss-2034	28	3	study	study	NOUN
ajrhss-2034	28	4	seeks	seek	VERB
ajrhss-2034	28	5	to	to	PART
ajrhss-2034	28	6	investigate	investigate	VERB
ajrhss-2034	28	7	the	the	DET
ajrhss-2034	28	8	effect	effect	NOUN
ajrhss-2034	28	9	of	of	ADP
ajrhss-2034	28	10	creative	creative	ADJ
ajrhss-2034	28	11	accounting	accounting	NOUN
ajrhss-2034	28	12	on	on	ADP
ajrhss-2034	28	13	shareholders	shareholder	NOUN
ajrhss-2034	28	14	wealth	wealth	NOUN
ajrhss-2034	28	15	maximization	maximization	NOUN
ajrhss-2034	28	16	.	.	PUNCT
ajrhss-2034	29	1	aim	aim	NOUN
ajrhss-2034	29	2	and	and	CCONJ
ajrhss-2034	29	3	objectives	objective	NOUN
ajrhss-2034	29	4	of	of	ADP
ajrhss-2034	29	5	the	the	DET
ajrhss-2034	29	6	study	study	NOUN
ajrhss-2034	29	7	the	the	DET
ajrhss-2034	29	8	aim	aim	NOUN
ajrhss-2034	29	9	of	of	ADP
ajrhss-2034	29	10	this	this	DET
ajrhss-2034	29	11	study	study	NOUN
ajrhss-2034	29	12	is	be	AUX
ajrhss-2034	29	13	to	to	PART
ajrhss-2034	29	14	examine	examine	VERB
ajrhss-2034	29	15	the	the	DET
ajrhss-2034	29	16	influence	influence	NOUN
ajrhss-2034	29	17	of	of	ADP
ajrhss-2034	29	18	creative	creative	ADJ
ajrhss-2034	29	19	accounting	accounting	NOUN
ajrhss-2034	29	20	on	on	ADP
ajrhss-2034	29	21	shareholders	shareholder	NOUN
ajrhss-2034	29	22	wealth	wealth	NOUN
ajrhss-2034	29	23	maximization	maximization	NOUN
ajrhss-2034	29	24	in	in	ADP
ajrhss-2034	29	25	nigerian	nigerian	PROPN
ajrhss-2034	29	26	quoted	quote	VERB
ajrhss-2034	29	27	bank	bank	NOUN
ajrhss-2034	29	28	.	.	PUNCT
ajrhss-2034	30	1	specific	specific	ADJ
ajrhss-2034	30	2	objectives	objective	NOUN
ajrhss-2034	30	3	are	be	AUX
ajrhss-2034	30	4	to	to	ADP
ajrhss-2034	30	5	;	;	PUNCT
ajrhss-2034	30	6	1	1	NUM
ajrhss-2034	30	7	examine	examine	VERB
ajrhss-2034	30	8	the	the	DET
ajrhss-2034	30	9	effect	effect	NOUN
ajrhss-2034	30	10	of	of	ADP
ajrhss-2034	30	11	income	income	NOUN
ajrhss-2034	30	12	smoothing	smooth	VERB
ajrhss-2034	30	13	on	on	ADP
ajrhss-2034	30	14	dividend	dividend	NOUN
ajrhss-2034	30	15	pay	pay	VERB
ajrhss-2034	30	16	-	-	PUNCT
ajrhss-2034	30	17	out	out	ADP
ajrhss-2034	30	18	policy	policy	NOUN
ajrhss-2034	30	19	of	of	ADP
ajrhss-2034	30	20	quoted	quote	VERB
ajrhss-2034	30	21	banks	bank	NOUN
ajrhss-2034	30	22	in	in	ADP
ajrhss-2034	30	23	nigeria	nigeria	PROPN
ajrhss-2034	30	24	.	.	PUNCT
ajrhss-2034	31	1	2	2	NUM
ajrhss-2034	31	2	ascertain	ascertain	VERB
ajrhss-2034	31	3	the	the	DET
ajrhss-2034	31	4	effect	effect	NOUN
ajrhss-2034	31	5	of	of	ADP
ajrhss-2034	31	6	off	off	ADP
ajrhss-2034	31	7	balance	balance	NOUN
ajrhss-2034	31	8	sheet	sheet	NOUN
ajrhss-2034	31	9	financing	financing	NOUN
ajrhss-2034	31	10	on	on	ADP
ajrhss-2034	31	11	earnings	earning	NOUN
ajrhss-2034	31	12	after	after	ADP
ajrhss-2034	31	13	tax	tax	NOUN
ajrhss-2034	31	14	and	and	CCONJ
ajrhss-2034	31	15	interest	interest	NOUN
ajrhss-2034	31	16	in	in	ADP
ajrhss-2034	31	17	quoted	quote	VERB
ajrhss-2034	31	18	banks	bank	NOUN
ajrhss-2034	31	19	in	in	ADP
ajrhss-2034	31	20	nigeria	nigeria	PROPN
ajrhss-2034	31	21	.	.	PUNCT
ajrhss-2034	32	1	3	3	NUM
ajrhss-2034	32	2	identify	identify	VERB
ajrhss-2034	32	3	the	the	DET
ajrhss-2034	32	4	effect	effect	NOUN
ajrhss-2034	32	5	of	of	ADP
ajrhss-2034	32	6	window	window	NOUN
ajrhss-2034	32	7	dressing	dress	VERB
ajrhss-2034	32	8	on	on	ADP
ajrhss-2034	32	9	share	share	NOUN
ajrhss-2034	32	10	price	price	NOUN
ajrhss-2034	32	11	of	of	ADP
ajrhss-2034	32	12	quoted	quote	VERB
ajrhss-2034	32	13	banks	bank	NOUN
ajrhss-2034	32	14	in	in	ADP
ajrhss-2034	32	15	nigeria	nigeria	PROPN
ajrhss-2034	32	16	.	.	PUNCT
ajrhss-2034	33	1	research	research	NOUN
ajrhss-2034	33	2	questions	question	NOUN
ajrhss-2034	33	3	in	in	ADP
ajrhss-2034	33	4	line	line	NOUN
ajrhss-2034	33	5	with	with	ADP
ajrhss-2034	33	6	the	the	DET
ajrhss-2034	33	7	aim	aim	NOUN
ajrhss-2034	33	8	and	and	CCONJ
ajrhss-2034	33	9	objectives	objective	NOUN
ajrhss-2034	33	10	of	of	ADP
ajrhss-2034	33	11	the	the	DET
ajrhss-2034	33	12	study	study	NOUN
ajrhss-2034	33	13	,	,	PUNCT
ajrhss-2034	33	14	the	the	DET
ajrhss-2034	33	15	questions	question	NOUN
ajrhss-2034	33	16	to	to	PART
ajrhss-2034	33	17	address	address	VERB
ajrhss-2034	33	18	are	be	AUX
ajrhss-2034	33	19	;	;	PUNCT
ajrhss-2034	33	20	1	1	NUM
ajrhss-2034	33	21	to	to	ADP
ajrhss-2034	33	22	what	what	DET
ajrhss-2034	33	23	extent	extent	NOUN
ajrhss-2034	33	24	does	do	AUX
ajrhss-2034	33	25	income	income	NOUN
ajrhss-2034	33	26	smoothing	smoothing	NOUN
ajrhss-2034	33	27	affect	affect	VERB
ajrhss-2034	33	28	dividends	dividend	NOUN
ajrhss-2034	33	29	pay	pay	VERB
ajrhss-2034	33	30	-	-	PUNCT
ajrhss-2034	33	31	out	out	ADP
ajrhss-2034	33	32	policy	policy	NOUN
ajrhss-2034	33	33	of	of	ADP
ajrhss-2034	33	34	quoted	quote	VERB
ajrhss-2034	33	35	banks	bank	NOUN
ajrhss-2034	33	36	in	in	ADP
ajrhss-2034	33	37	nigeria	nigeria	PROPN
ajrhss-2034	33	38	?	?	PUNCT
ajrhss-2034	34	1	2	2	NUM
ajrhss-2034	34	2	how	how	SCONJ
ajrhss-2034	34	3	docs	doc	VERB
ajrhss-2034	34	4	off	off	ADP
ajrhss-2034	34	5	balance	balance	NOUN
ajrhss-2034	34	6	sheet	sheet	NOUN
ajrhss-2034	34	7	financing	financing	NOUN
ajrhss-2034	34	8	affect	affect	VERB
ajrhss-2034	34	9	earnings	earning	NOUN
ajrhss-2034	34	10	after	after	ADP
ajrhss-2034	34	11	tax	tax	NOUN
ajrhss-2034	34	12	and	and	CCONJ
ajrhss-2034	34	13	interest	interest	NOUN
ajrhss-2034	34	14	of	of	ADP
ajrhss-2034	34	15	quoted	quote	VERB
ajrhss-2034	34	16	banks	bank	NOUN
ajrhss-2034	34	17	in	in	ADP
ajrhss-2034	34	18	nigeria	nigeria	PROPN
ajrhss-2034	34	19	?	?	PUNCT
ajrhss-2034	35	1	3	3	NUM
ajrhss-2034	35	2	how	how	SCONJ
ajrhss-2034	35	3	does	do	AUX
ajrhss-2034	35	4	window	window	NOUN
ajrhss-2034	35	5	dressing	dressing	NOUN
ajrhss-2034	35	6	affect	affect	VERB
ajrhss-2034	35	7	share	share	NOUN
ajrhss-2034	35	8	price	price	NOUN
ajrhss-2034	35	9	of	of	ADP
ajrhss-2034	35	10	quoted	quote	VERB
ajrhss-2034	35	11	banks	bank	NOUN
ajrhss-2034	35	12	in	in	ADP
ajrhss-2034	35	13	nigeria	nigeria	PROPN
ajrhss-2034	35	14	?	?	PUNCT
ajrhss-2034	36	1	hypotheses	hypothese	VERB
ajrhss-2034	36	2	american	american	ADJ
ajrhss-2034	36	3	journal	journal	PROPN
ajrhss-2034	36	4	of	of	ADP
ajrhss-2034	36	5	research	research	NOUN
ajrhss-2034	36	6	in	in	ADP
ajrhss-2034	36	7	humanities	humanity	NOUN
ajrhss-2034	36	8	and	and	CCONJ
ajrhss-2034	36	9	social	social	ADJ
ajrhss-2034	36	10	sciences	science	NOUN
ajrhss-2034	36	11	volume	volume	NOUN
ajrhss-2034	36	12	8	8	NUM
ajrhss-2034	36	13	,	,	PUNCT
ajrhss-2034	36	14	jan	jan	PROPN
ajrhss-2034	36	15	.	.	PROPN
ajrhss-2034	36	16	,	,	PUNCT
ajrhss-2034	36	17	2023	2023	NUM
ajrhss-2034	36	18	p	p	NOUN
ajrhss-2034	36	19	a	a	PRON
ajrhss-2034	36	20	g	g	NOUN
ajrhss-2034	36	21	e	e	NOUN
ajrhss-2034	37	1	|	|	ADV
ajrhss-2034	37	2	77	77	NUM
ajrhss-2034	37	3	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	37	4	1	1	NUM
ajrhss-2034	37	5	h01	h01	NOUN
ajrhss-2034	37	6	:	:	PUNCT
ajrhss-2034	37	7	income	income	NOUN
ajrhss-2034	37	8	smoothing	smoothing	NOUN
ajrhss-2034	37	9	has	have	VERB
ajrhss-2034	37	10	no	no	DET
ajrhss-2034	37	11	significant	significant	ADJ
ajrhss-2034	37	12	effect	effect	NOUN
ajrhss-2034	37	13	on	on	ADP
ajrhss-2034	37	14	dividends	dividend	NOUN
ajrhss-2034	37	15	pay	pay	VERB
ajrhss-2034	37	16	-	-	PUNCT
ajrhss-2034	37	17	out	out	ADP
ajrhss-2034	37	18	policy	policy	NOUN
ajrhss-2034	37	19	of	of	ADP
ajrhss-2034	37	20	quoted	quote	VERB
ajrhss-2034	37	21	banks	bank	NOUN
ajrhss-2034	37	22	in	in	ADP
ajrhss-2034	37	23	nigeria	nigeria	PROPN
ajrhss-2034	37	24	.	.	PUNCT
ajrhss-2034	38	1	2	2	NUM
ajrhss-2034	38	2	h02	h02	NOUN
ajrhss-2034	38	3	:	:	PUNCT
ajrhss-2034	38	4	off	off	ADP
ajrhss-2034	38	5	balance	balance	NOUN
ajrhss-2034	38	6	sheet	sheet	NOUN
ajrhss-2034	38	7	financing	financing	NOUN
ajrhss-2034	38	8	has	have	VERB
ajrhss-2034	38	9	no	no	DET
ajrhss-2034	38	10	significant	significant	ADJ
ajrhss-2034	38	11	effects	effect	NOUN
ajrhss-2034	38	12	on	on	ADP
ajrhss-2034	38	13	earnings	earning	NOUN
ajrhss-2034	38	14	after	after	ADP
ajrhss-2034	38	15	tax	tax	NOUN
ajrhss-2034	38	16	and	and	CCONJ
ajrhss-2034	38	17	interest	interest	NOUN
ajrhss-2034	38	18	of	of	ADP
ajrhss-2034	38	19	quoted	quote	VERB
ajrhss-2034	38	20	banks	bank	NOUN
ajrhss-2034	38	21	in	in	ADP
ajrhss-2034	38	22	nigeria	nigeria	PROPN
ajrhss-2034	38	23	.	.	PUNCT
ajrhss-2034	39	1	3	3	NUM
ajrhss-2034	39	2	h03	h03	NOUN
ajrhss-2034	39	3	:	:	PUNCT
ajrhss-2034	39	4	window	window	NOUN
ajrhss-2034	39	5	dressing	dressing	NOUN
ajrhss-2034	39	6	has	have	VERB
ajrhss-2034	39	7	no	no	DET
ajrhss-2034	39	8	effect	effect	NOUN
ajrhss-2034	39	9	on	on	ADP
ajrhss-2034	39	10	share	share	NOUN
ajrhss-2034	39	11	price	price	NOUN
ajrhss-2034	39	12	of	of	ADP
ajrhss-2034	39	13	quoted	quote	VERB
ajrhss-2034	39	14	banks	bank	NOUN
ajrhss-2034	39	15	in	in	ADP
ajrhss-2034	39	16	nigeria	nigeria	PROPN
ajrhss-2034	39	17	.	.	PUNCT
ajrhss-2034	40	1	i	i	PRON
ajrhss-2034	40	2	scope	scope	VERB
ajrhss-2034	40	3	of	of	ADP
ajrhss-2034	40	4	the	the	DET
ajrhss-2034	40	5	study	study	NOUN
ajrhss-2034	40	6	scope	scope	NOUN
ajrhss-2034	40	7	:	:	PUNCT
ajrhss-2034	40	8	the	the	DET
ajrhss-2034	40	9	study	study	NOUN
ajrhss-2034	40	10	scope	scope	NOUN
ajrhss-2034	40	11	was	be	AUX
ajrhss-2034	40	12	discussed	discuss	VERB
ajrhss-2034	40	13	under	under	ADP
ajrhss-2034	40	14	three	three	NUM
ajrhss-2034	40	15	perspectives	perspective	NOUN
ajrhss-2034	40	16	content	content	NOUN
ajrhss-2034	40	17	scope	scope	NOUN
ajrhss-2034	40	18	,	,	PUNCT
ajrhss-2034	40	19	geographic	geographic	ADJ
ajrhss-2034	40	20	scope	scope	NOUN
ajrhss-2034	40	21	and	and	CCONJ
ajrhss-2034	40	22	unit	unit	NOUN
ajrhss-2034	40	23	of	of	ADP
ajrhss-2034	40	24	analysis	analysis	NOUN
ajrhss-2034	40	25	.	.	PUNCT
ajrhss-2034	41	1	a.	a.	NOUN
ajrhss-2034	41	2	content	content	PROPN
ajrhss-2034	41	3	scope	scope	NOUN
ajrhss-2034	41	4	:	:	PUNCT
ajrhss-2034	41	5	the	the	DET
ajrhss-2034	41	6	content	content	NOUN
ajrhss-2034	41	7	scope	scope	NOUN
ajrhss-2034	41	8	of	of	ADP
ajrhss-2034	41	9	this	this	DET
ajrhss-2034	41	10	study	study	NOUN
ajrhss-2034	41	11	is	be	AUX
ajrhss-2034	41	12	streamlined	streamline	VERB
ajrhss-2034	41	13	to	to	ADP
ajrhss-2034	41	14	the	the	DET
ajrhss-2034	41	15	effect	effect	NOUN
ajrhss-2034	41	16	of	of	ADP
ajrhss-2034	41	17	creative	creative	ADJ
ajrhss-2034	41	18	accounting	accounting	NOUN
ajrhss-2034	41	19	on	on	ADP
ajrhss-2034	41	20	shareholders	shareholder	NOUN
ajrhss-2034	41	21	wealth	wealth	NOUN
ajrhss-2034	41	22	maximization	maximization	NOUN
ajrhss-2034	41	23	in	in	ADP
ajrhss-2034	41	24	nigerian	nigerian	ADJ
ajrhss-2034	41	25	quoted	quote	VERB
ajrhss-2034	41	26	banks	bank	NOUN
ajrhss-2034	41	27	.	.	PUNCT
ajrhss-2034	42	1	therefore	therefore	ADV
ajrhss-2034	42	2	the	the	DET
ajrhss-2034	42	3	study	study	NOUN
ajrhss-2034	42	4	will	will	AUX
ajrhss-2034	42	5	pay	pay	VERB
ajrhss-2034	42	6	particular	particular	ADJ
ajrhss-2034	42	7	attention	attention	NOUN
ajrhss-2034	42	8	on	on	ADP
ajrhss-2034	42	9	the	the	DET
ajrhss-2034	42	10	effect	effect	NOUN
ajrhss-2034	42	11	of	of	ADP
ajrhss-2034	42	12	creative	creative	ADJ
ajrhss-2034	42	13	accounting	accounting	NOUN
ajrhss-2034	42	14	on	on	ADP
ajrhss-2034	42	15	the	the	DET
ajrhss-2034	42	16	return	return	NOUN
ajrhss-2034	42	17	on	on	ADP
ajrhss-2034	42	18	dividends	dividend	NOUN
ajrhss-2034	42	19	pay	pay	VERB
ajrhss-2034	42	20	-	-	PUNCT
ajrhss-2034	42	21	out	out	ADP
ajrhss-2034	42	22	policy	policy	NOUN
ajrhss-2034	42	23	,	,	PUNCT
ajrhss-2034	42	24	earnings	earning	NOUN
ajrhss-2034	42	25	after	after	ADP
ajrhss-2034	42	26	tax	tax	NOUN
ajrhss-2034	42	27	and	and	CCONJ
ajrhss-2034	42	28	interest	interest	NOUN
ajrhss-2034	42	29	and	and	CCONJ
ajrhss-2034	42	30	return	return	VERB
ajrhss-2034	42	31	share	share	NOUN
ajrhss-2034	42	32	price	price	NOUN
ajrhss-2034	42	33	as	as	ADP
ajrhss-2034	42	34	indicators	indicator	NOUN
ajrhss-2034	42	35	of	of	ADP
ajrhss-2034	42	36	shareholders	shareholder	NOUN
ajrhss-2034	42	37	wealth	wealth	PROPN
ajrhss-2034	42	38	maximization	maximization	PROPN
ajrhss-2034	42	39	b.	b.	PROPN
ajrhss-2034	42	40	geographic	geographic	PROPN
ajrhss-2034	42	41	scope	scope	NOUN
ajrhss-2034	42	42	:	:	PUNCT
ajrhss-2034	42	43	geographically	geographically	ADV
ajrhss-2034	42	44	,	,	PUNCT
ajrhss-2034	42	45	the	the	DET
ajrhss-2034	42	46	review	review	NOUN
ajrhss-2034	42	47	of	of	ADP
ajrhss-2034	42	48	extant	extant	ADJ
ajrhss-2034	42	49	literature	literature	NOUN
ajrhss-2034	42	50	cuts	cut	NOUN
ajrhss-2034	42	51	across	across	ADP
ajrhss-2034	42	52	the	the	DET
ajrhss-2034	42	53	banking	banking	NOUN
ajrhss-2034	42	54	industry	industry	NOUN
ajrhss-2034	42	55	in	in	ADP
ajrhss-2034	42	56	nigeria	nigeria	PROPN
ajrhss-2034	42	57	,	,	PUNCT
ajrhss-2034	42	58	uganda	uganda	PROPN
ajrhss-2034	42	59	,	,	PUNCT
ajrhss-2034	42	60	switzerland	switzerland	PROPN
ajrhss-2034	42	61	,	,	PUNCT
ajrhss-2034	42	62	china	china	PROPN
ajrhss-2034	42	63	,	,	PUNCT
ajrhss-2034	42	64	philippine	philippine	PROPN
ajrhss-2034	42	65	,	,	PUNCT
ajrhss-2034	42	66	united	united	ADJ
ajrhss-2034	42	67	kingdom	kingdom	PROPN
ajrhss-2034	42	68	,	,	PUNCT
ajrhss-2034	42	69	united	united	PROPN
ajrhss-2034	42	70	states	states	PROPN
ajrhss-2034	42	71	of	of	ADP
ajrhss-2034	42	72	america	america	PROPN
ajrhss-2034	42	73	,	,	PUNCT
ajrhss-2034	42	74	and	and	CCONJ
ajrhss-2034	42	75	asia	asia	PROPN
ajrhss-2034	42	76	.	.	PUNCT
ajrhss-2034	43	1	however	however	ADV
ajrhss-2034	43	2	,	,	PUNCT
ajrhss-2034	43	3	the	the	DET
ajrhss-2034	43	4	analysis	analysis	NOUN
ajrhss-2034	43	5	was	be	AUX
ajrhss-2034	43	6	carried	carry	VERB
ajrhss-2034	43	7	out	out	ADP
ajrhss-2034	43	8	in	in	ADP
ajrhss-2034	43	9	port	port	NOUN
ajrhss-2034	43	10	harcourt	harcourt	PROPN
ajrhss-2034	43	11	,	,	PUNCT
ajrhss-2034	43	12	rivers	river	NOUN
ajrhss-2034	43	13	state	state	PROPN
ajrhss-2034	43	14	,	,	PUNCT
ajrhss-2034	43	15	nigeria	nigeria	PROPN
ajrhss-2034	43	16	.	.	PUNCT
ajrhss-2034	44	1	c.	c.	PROPN
ajrhss-2034	44	2	unit	unit	NOUN
ajrhss-2034	44	3	of	of	ADP
ajrhss-2034	44	4	analysis	analysis	NOUN
ajrhss-2034	44	5	:	:	PUNCT
ajrhss-2034	44	6	since	since	SCONJ
ajrhss-2034	44	7	the	the	DET
ajrhss-2034	44	8	study	study	NOUN
ajrhss-2034	44	9	is	be	AUX
ajrhss-2034	44	10	focused	focus	VERB
ajrhss-2034	44	11	on	on	ADP
ajrhss-2034	44	12	the	the	DET
ajrhss-2034	44	13	effect	effect	NOUN
ajrhss-2034	44	14	of	of	ADP
ajrhss-2034	44	15	creative	creative	ADJ
ajrhss-2034	44	16	accounting	accounting	NOUN
ajrhss-2034	44	17	on	on	ADP
ajrhss-2034	44	18	shareholders	shareholder	NOUN
ajrhss-2034	44	19	wealth	wealth	NOUN
ajrhss-2034	44	20	maximization	maximization	NOUN
ajrhss-2034	44	21	,	,	PUNCT
ajrhss-2034	44	22	the	the	DET
ajrhss-2034	44	23	unit	unit	NOUN
ajrhss-2034	44	24	of	of	ADP
ajrhss-2034	44	25	analysis	analysis	NOUN
ajrhss-2034	44	26	was	be	AUX
ajrhss-2034	44	27	at	at	ADP
ajrhss-2034	44	28	the	the	DET
ajrhss-2034	44	29	microeconomic	microeconomic	ADJ
ajrhss-2034	44	30	level	level	NOUN
ajrhss-2034	44	31	.	.	PUNCT
ajrhss-2034	45	1	literature	literature	NOUN
ajrhss-2034	45	2	review	review	VERB
ajrhss-2034	45	3	theoretical	theoretical	ADJ
ajrhss-2034	45	4	framework	framework	NOUN
ajrhss-2034	45	5	the	the	DET
ajrhss-2034	45	6	basic	basic	ADJ
ajrhss-2034	45	7	theories	theory	NOUN
ajrhss-2034	45	8	for	for	ADP
ajrhss-2034	45	9	this	this	DET
ajrhss-2034	45	10	study	study	NOUN
ajrhss-2034	45	11	are	be	AUX
ajrhss-2034	45	12	the	the	DET
ajrhss-2034	45	13	stakeholder	stakeholder	NOUN
ajrhss-2034	45	14	’s	’s	PART
ajrhss-2034	45	15	theory	theory	NOUN
ajrhss-2034	45	16	(	(	PUNCT
ajrhss-2034	45	17	st	st	NOUN
ajrhss-2034	45	18	)	)	PUNCT
ajrhss-2034	45	19	and	and	CCONJ
ajrhss-2034	45	20	agency	agency	NOUN
ajrhss-2034	45	21	theory	theory	NOUN
ajrhss-2034	45	22	,	,	PUNCT
ajrhss-2034	45	23	and	and	CCONJ
ajrhss-2034	45	24	the	the	DET
ajrhss-2034	45	25	information	information	NOUN
ajrhss-2034	45	26	theory	theory	NOUN
ajrhss-2034	45	27	.	.	PUNCT
ajrhss-2034	46	1	these	these	DET
ajrhss-2034	46	2	theories	theory	NOUN
ajrhss-2034	46	3	capture	capture	VERB
ajrhss-2034	46	4	the	the	DET
ajrhss-2034	46	5	relationship	relationship	NOUN
ajrhss-2034	46	6	that	that	PRON
ajrhss-2034	46	7	should	should	AUX
ajrhss-2034	46	8	exist	exist	VERB
ajrhss-2034	46	9	between	between	ADP
ajrhss-2034	46	10	the	the	DET
ajrhss-2034	46	11	organization	organization	NOUN
ajrhss-2034	46	12	and	and	CCONJ
ajrhss-2034	46	13	all	all	DET
ajrhss-2034	46	14	parties	party	NOUN
ajrhss-2034	46	15	interested	interested	ADJ
ajrhss-2034	46	16	in	in	ADP
ajrhss-2034	46	17	its	its	PRON
ajrhss-2034	46	18	activities	activity	NOUN
ajrhss-2034	46	19	.	.	PUNCT
ajrhss-2034	47	1	they	they	PRON
ajrhss-2034	47	2	also	also	ADV
ajrhss-2034	47	3	capture	capture	VERB
ajrhss-2034	47	4	the	the	DET
ajrhss-2034	47	5	basses	bass	NOUN
ajrhss-2034	47	6	for	for	ADP
ajrhss-2034	47	7	the	the	DET
ajrhss-2034	47	8	use	use	NOUN
ajrhss-2034	47	9	of	of	ADP
ajrhss-2034	47	10	creative	creative	ADJ
ajrhss-2034	47	11	accounting	accounting	NOUN
ajrhss-2034	47	12	by	by	ADP
ajrhss-2034	47	13	management	management	NOUN
ajrhss-2034	47	14	to	to	ADP
ajrhss-2034	47	15	optimized	optimize	VERB
ajrhss-2034	47	16	shareholders	shareholder	NOUN
ajrhss-2034	47	17	wealth	wealth	NOUN
ajrhss-2034	47	18	.	.	PUNCT
ajrhss-2034	48	1	stakeholders	stakeholder	NOUN
ajrhss-2034	48	2	’	'	PUNCT
ajrhss-2034	48	3	theory	theory	NOUN
ajrhss-2034	48	4	the	the	DET
ajrhss-2034	48	5	stakeholders	stakeholder	NOUN
ajrhss-2034	48	6	’	'	PUNCT
ajrhss-2034	48	7	theory	theory	NOUN
ajrhss-2034	48	8	was	be	AUX
ajrhss-2034	48	9	first	first	ADV
ajrhss-2034	48	10	proposed	propose	VERB
ajrhss-2034	48	11	by	by	ADP
ajrhss-2034	48	12	edward	edward	PROPN
ajrhss-2034	48	13	freeman	freeman	PROPN
ajrhss-2034	48	14	.	.	PUNCT
ajrhss-2034	49	1	the	the	DET
ajrhss-2034	49	2	stakeholder	stakeholder	NOUN
ajrhss-2034	49	3	theory	theory	NOUN
ajrhss-2034	49	4	is	be	AUX
ajrhss-2034	49	5	seen	see	VERB
ajrhss-2034	49	6	as	as	ADP
ajrhss-2034	49	7	a	a	DET
ajrhss-2034	49	8	theory	theory	NOUN
ajrhss-2034	49	9	of	of	ADP
ajrhss-2034	49	10	organizational	organizational	ADJ
ajrhss-2034	49	11	business	business	NOUN
ajrhss-2034	49	12	management	management	NOUN
ajrhss-2034	49	13	and	and	CCONJ
ajrhss-2034	49	14	ethics	ethic	NOUN
ajrhss-2034	49	15	that	that	PRON
ajrhss-2034	49	16	moderate	moderate	ADJ
ajrhss-2034	49	17	behaviour	behaviour	NOUN
ajrhss-2034	49	18	within	within	ADP
ajrhss-2034	49	19	an	an	DET
ajrhss-2034	49	20	organization	organization	NOUN
ajrhss-2034	49	21	.	.	PUNCT
ajrhss-2034	50	1	the	the	DET
ajrhss-2034	50	2	theory	theory	NOUN
ajrhss-2034	50	3	identifies	identify	VERB
ajrhss-2034	50	4	and	and	CCONJ
ajrhss-2034	50	5	models	model	VERB
ajrhss-2034	50	6	the	the	DET
ajrhss-2034	50	7	groups	group	NOUN
ajrhss-2034	50	8	which	which	PRON
ajrhss-2034	50	9	are	be	AUX
ajrhss-2034	50	10	stakeholders	stakeholder	NOUN
ajrhss-2034	50	11	of	of	ADP
ajrhss-2034	50	12	a	a	DET
ajrhss-2034	50	13	corporation	corporation	NOUN
ajrhss-2034	50	14	,	,	PUNCT
ajrhss-2034	50	15	can	can	AUX
ajrhss-2034	50	16	state	state	VERB
ajrhss-2034	50	17	or	or	CCONJ
ajrhss-2034	50	18	propose	propose	VERB
ajrhss-2034	50	19	methods	method	NOUN
ajrhss-2034	50	20	acceptable	acceptable	ADJ
ajrhss-2034	50	21	to	to	ADP
ajrhss-2034	50	22	management	management	NOUN
ajrhss-2034	50	23	with	with	ADP
ajrhss-2034	50	24	regards	regard	NOUN
ajrhss-2034	50	25	to	to	ADP
ajrhss-2034	50	26	the	the	DET
ajrhss-2034	50	27	goals	goal	NOUN
ajrhss-2034	50	28	of	of	ADP
ajrhss-2034	50	29	those	those	DET
ajrhss-2034	50	30	groups	group	NOUN
ajrhss-2034	50	31	.	.	PUNCT
ajrhss-2034	51	1	in	in	ADP
ajrhss-2034	51	2	short	short	ADJ
ajrhss-2034	51	3	,	,	PUNCT
ajrhss-2034	51	4	it	it	PRON
ajrhss-2034	51	5	attempts	attempt	VERB
ajrhss-2034	51	6	to	to	PART
ajrhss-2034	51	7	address	address	VERB
ajrhss-2034	51	8	the	the	DET
ajrhss-2034	51	9	"	"	PUNCT
ajrhss-2034	51	10	principle	principle	NOUN
ajrhss-2034	51	11	of	of	ADP
ajrhss-2034	51	12	who	who	PRON
ajrhss-2034	51	13	or	or	CCONJ
ajrhss-2034	51	14	what	what	PRON
ajrhss-2034	51	15	really	really	ADV
ajrhss-2034	51	16	counts	count	VERB
ajrhss-2034	51	17	"	"	PUNCT
ajrhss-2034	51	18	(	(	PUNCT
ajrhss-2034	51	19	wikipedia	wikipedia	PROPN
ajrhss-2034	51	20	,	,	PUNCT
ajrhss-2034	51	21	2016	2016	NUM
ajrhss-2034	51	22	)	)	PUNCT
ajrhss-2034	51	23	.	.	PUNCT
ajrhss-2034	52	1	a	a	DET
ajrhss-2034	52	2	stakeholder	stakeholder	NOUN
ajrhss-2034	52	3	is	be	AUX
ajrhss-2034	52	4	an	an	DET
ajrhss-2034	52	5	individual	individual	ADJ
ajrhss-2034	52	6	,	,	PUNCT
ajrhss-2034	52	7	community	community	NOUN
ajrhss-2034	52	8	or	or	CCONJ
ajrhss-2034	52	9	association	association	NOUN
ajrhss-2034	52	10	that	that	PRON
ajrhss-2034	52	11	has	have	VERB
ajrhss-2034	52	12	an	an	DET
ajrhss-2034	52	13	identify	identify	VERB
ajrhss-2034	52	14	interest	interest	NOUN
ajrhss-2034	52	15	in	in	ADP
ajrhss-2034	52	16	various	various	ADJ
ajrhss-2034	52	17	function	function	NOUN
ajrhss-2034	52	18	of	of	ADP
ajrhss-2034	52	19	an	an	DET
ajrhss-2034	52	20	organization	organization	NOUN
ajrhss-2034	52	21	.	.	PUNCT
ajrhss-2034	53	1	agency	agency	NOUN
ajrhss-2034	53	2	theory	theory	NOUN
ajrhss-2034	53	3	the	the	DET
ajrhss-2034	53	4	agency	agency	NOUN
ajrhss-2034	53	5	theory	theory	NOUN
ajrhss-2034	53	6	holds	hold	VERB
ajrhss-2034	53	7	that	that	SCONJ
ajrhss-2034	53	8	conflict	conflict	NOUN
ajrhss-2034	53	9	may	may	AUX
ajrhss-2034	53	10	arose	arise	VERB
ajrhss-2034	53	11	between	between	ADP
ajrhss-2034	53	12	the	the	DET
ajrhss-2034	53	13	principal	principal	NOUN
ajrhss-2034	53	14	(	(	PUNCT
ajrhss-2034	53	15	shareholders	shareholder	NOUN
ajrhss-2034	53	16	)	)	PUNCT
ajrhss-2034	53	17	and	and	CCONJ
ajrhss-2034	53	18	their	their	PRON
ajrhss-2034	53	19	agents	agent	NOUN
ajrhss-2034	53	20	(	(	PUNCT
ajrhss-2034	53	21	managers	manager	NOUN
ajrhss-2034	53	22	)	)	PUNCT
ajrhss-2034	53	23	.	.	PUNCT
ajrhss-2034	54	1	since	since	SCONJ
ajrhss-2034	54	2	management	management	NOUN
ajrhss-2034	54	3	have	have	VERB
ajrhss-2034	54	4	an	an	DET
ajrhss-2034	54	5	incentive	incentive	NOUN
ajrhss-2034	54	6	to	to	PART
ajrhss-2034	54	7	manage	manage	VERB
ajrhss-2034	54	8	the	the	DET
ajrhss-2034	54	9	company	company	NOUN
ajrhss-2034	54	10	’s	’s	PART
ajrhss-2034	54	11	financial	financial	ADJ
ajrhss-2034	54	12	report	report	NOUN
ajrhss-2034	54	13	process	process	NOUN
ajrhss-2034	54	14	in	in	ADP
ajrhss-2034	54	15	order	order	NOUN
ajrhss-2034	54	16	to	to	PART
ajrhss-2034	54	17	meet	meet	VERB
ajrhss-2034	54	18	or	or	CCONJ
ajrhss-2034	54	19	beat	beat	VERB
ajrhss-2034	54	20	earning	earn	VERB
ajrhss-2034	54	21	targets	target	NOUN
ajrhss-2034	54	22	and	and	CCONJ
ajrhss-2034	54	23	,	,	PUNCT
ajrhss-2034	54	24	thus	thus	ADV
ajrhss-2034	54	25	,	,	PUNCT
ajrhss-2034	54	26	to	to	PART
ajrhss-2034	54	27	receive	receive	VERB
ajrhss-2034	54	28	any	any	DET
ajrhss-2034	54	29	bonuses	bonus	NOUN
ajrhss-2034	54	30	that	that	PRON
ajrhss-2034	54	31	may	may	AUX
ajrhss-2034	54	32	be	be	AUX
ajrhss-2034	54	33	tied	tie	VERB
ajrhss-2034	54	34	to	to	ADP
ajrhss-2034	54	35	the	the	DET
ajrhss-2034	54	36	company	company	NOUN
ajrhss-2034	54	37	’s	’s	PART
ajrhss-2034	54	38	earnings	earning	NOUN
ajrhss-2034	54	39	(	(	PUNCT
ajrhss-2034	54	40	performance	performance	NOUN
ajrhss-2034	54	41	-	-	PUNCT
ajrhss-2034	54	42	related	relate	VERB
ajrhss-2034	54	43	pav	pav	NOUN
ajrhss-2034	54	44	)	)	PUNCT
ajrhss-2034	54	45	.	.	PUNCT
ajrhss-2034	55	1	this	this	PRON
ajrhss-2034	55	2	creates	create	VERB
ajrhss-2034	55	3	an	an	DET
ajrhss-2034	55	4	information	information	NOUN
ajrhss-2034	55	5	asymmetry	asymmetry	NOUN
ajrhss-2034	55	6	in	in	ADP
ajrhss-2034	55	7	that	that	PRON
ajrhss-2034	55	8	managers	manager	NOUN
ajrhss-2034	55	9	can	can	AUX
ajrhss-2034	55	10	exercise	exercise	VERB
ajrhss-2034	55	11	the	the	DET
ajrhss-2034	55	12	discretion	discretion	NOUN
ajrhss-2034	55	13	they	they	PRON
ajrhss-2034	55	14	have	have	VERB
ajrhss-2034	55	15	on	on	ADP
ajrhss-2034	55	16	accruals	accrual	NOUN
ajrhss-2034	55	17	,	,	PUNCT
ajrhss-2034	55	18	which	which	PRON
ajrhss-2034	55	19	in	in	ADP
ajrhss-2034	55	20	turn	turn	NOUN
ajrhss-2034	55	21	reduces	reduce	VERB
ajrhss-2034	55	22	the	the	DET
ajrhss-2034	55	23	relevance	relevance	NOUN
ajrhss-2034	55	24	and	and	CCONJ
ajrhss-2034	55	25	reliability	reliability	NOUN
ajrhss-2034	55	26	of	of	ADP
ajrhss-2034	55	27	reported	report	VERB
ajrhss-2034	55	28	earnings	earning	NOUN
ajrhss-2034	55	29	,	,	PUNCT
ajrhss-2034	55	30	and	and	CCONJ
ajrhss-2034	55	31	the	the	DET
ajrhss-2034	55	32	whole	whole	ADJ
ajrhss-2034	55	33	financial	financial	ADJ
ajrhss-2034	55	34	statements	statement	NOUN
ajrhss-2034	55	35	,	,	PUNCT
ajrhss-2034	55	36	pliers	plier	NOUN
ajrhss-2034	55	37	,	,	PUNCT
ajrhss-2034	55	38	unions	union	NOUN
ajrhss-2034	55	39	,	,	PUNCT
ajrhss-2034	55	40	and	and	CCONJ
ajrhss-2034	55	41	the	the	DET
ajrhss-2034	55	42	community	community	NOUN
ajrhss-2034	55	43	from	from	ADP
ajrhss-2034	55	44	which	which	PRON
ajrhss-2034	55	45	the	the	DET
ajrhss-2034	55	46	business	business	NOUN
ajrhss-2034	55	47	draws	draw	VERB
ajrhss-2034	55	48	its	its	PRON
ajrhss-2034	55	49	resources	resource	NOUN
ajrhss-2034	55	50	.	.	PUNCT
ajrhss-2034	56	1	the	the	DET
ajrhss-2034	56	2	information	information	NOUN
ajrhss-2034	56	3	theory	theory	NOUN
ajrhss-2034	56	4	according	accord	VERB
ajrhss-2034	56	5	to	to	ADP
ajrhss-2034	56	6	kamau	kamau	PROPN
ajrhss-2034	56	7	et.al	et.al	PROPN
ajrhss-2034	56	8	(	(	PUNCT
ajrhss-2034	56	9	2015	2015	NUM
ajrhss-2034	56	10	)	)	PUNCT
ajrhss-2034	56	11	,	,	PUNCT
ajrhss-2034	56	12	the	the	DET
ajrhss-2034	56	13	theory	theory	NOUN
ajrhss-2034	56	14	states	state	VERB
ajrhss-2034	56	15	that	that	SCONJ
ajrhss-2034	56	16	there	there	PRON
ajrhss-2034	56	17	is	be	VERB
ajrhss-2034	56	18	a	a	DET
ajrhss-2034	56	19	possibility	possibility	NOUN
ajrhss-2034	56	20	of	of	ADP
ajrhss-2034	56	21	information	information	NOUN
ajrhss-2034	56	22	asymmetry	asymmetry	NOUN
ajrhss-2034	56	23	in	in	ADP
ajrhss-2034	56	24	which	which	PRON
ajrhss-2034	56	25	the	the	DET
ajrhss-2034	56	26	manager	manager	NOUN
ajrhss-2034	56	27	has	have	VERB
ajrhss-2034	56	28	better	well	ADJ
ajrhss-2034	56	29	information	information	NOUN
ajrhss-2034	56	30	about	about	ADP
ajrhss-2034	56	31	the	the	DET
ajrhss-2034	56	32	financial	financial	ADJ
ajrhss-2034	56	33	position	position	NOUN
ajrhss-2034	56	34	of	of	ADP
ajrhss-2034	56	35	the	the	DET
ajrhss-2034	56	36	firm	firm	NOUN
ajrhss-2034	56	37	than	than	ADP
ajrhss-2034	56	38	the	the	DET
ajrhss-2034	56	39	shareholders	shareholder	NOUN
ajrhss-2034	56	40	and	and	CCONJ
ajrhss-2034	56	41	other	other	ADJ
ajrhss-2034	56	42	users	user	NOUN
ajrhss-2034	56	43	,	,	PUNCT
ajrhss-2034	56	44	f	f	PROPN
ajrhss-2034	56	45	rom	rom	VERB
ajrhss-2034	56	46	the	the	DET
ajrhss-2034	56	47	informational	informational	ADJ
ajrhss-2034	56	48	perspective	perspective	NOUN
ajrhss-2034	56	49	,	,	PUNCT
ajrhss-2034	56	50	the	the	DET
ajrhss-2034	56	51	information	information	NOUN
ajrhss-2034	56	52	asymmetry	asymmetry	NOUN
ajrhss-2034	56	53	creates	create	VERB
ajrhss-2034	56	54	a	a	DET
ajrhss-2034	56	55	conflict	conflict	NOUN
ajrhss-2034	56	56	in	in	ADP
ajrhss-2034	56	57	between	between	ADP
ajrhss-2034	56	58	other	other	ADJ
ajrhss-2034	56	59	parties	party	NOUN
ajrhss-2034	56	60	and	and	CCONJ
ajrhss-2034	56	61	advantaged	advantaged	ADJ
ajrhss-2034	56	62	managers	manager	NOUN
ajrhss-2034	56	63	that	that	PRON
ajrhss-2034	56	64	have	have	VERB
ajrhss-2034	56	65	access	access	NOUN
ajrhss-2034	56	66	to	to	ADP
ajrhss-2034	56	67	information	information	NOUN
ajrhss-2034	56	68	.	.	PUNCT
ajrhss-2034	57	1	american	american	ADJ
ajrhss-2034	57	2	journal	journal	PROPN
ajrhss-2034	57	3	of	of	ADP
ajrhss-2034	57	4	research	research	NOUN
ajrhss-2034	57	5	in	in	ADP
ajrhss-2034	57	6	humanities	humanity	NOUN
ajrhss-2034	57	7	and	and	CCONJ
ajrhss-2034	57	8	social	social	ADJ
ajrhss-2034	57	9	sciences	science	NOUN
ajrhss-2034	57	10	volume	volume	NOUN
ajrhss-2034	57	11	8	8	NUM
ajrhss-2034	57	12	,	,	PUNCT
ajrhss-2034	57	13	jan	jan	PROPN
ajrhss-2034	57	14	.	.	PROPN
ajrhss-2034	57	15	,	,	PUNCT
ajrhss-2034	57	16	2023	2023	NUM
ajrhss-2034	57	17	p	p	NOUN
ajrhss-2034	57	18	a	a	DET
ajrhss-2034	57	19	g	g	NOUN
ajrhss-2034	57	20	e	e	NOUN
ajrhss-2034	57	21	|	|	ADV
ajrhss-2034	57	22	78	78	NUM
ajrhss-2034	57	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	57	24	conceptual	conceptual	ADJ
ajrhss-2034	57	25	framework	framework	NOUN
ajrhss-2034	57	26	the	the	DET
ajrhss-2034	57	27	conceptual	conceptual	ADJ
ajrhss-2034	57	28	framework	framework	NOUN
ajrhss-2034	57	29	of	of	ADP
ajrhss-2034	57	30	this	this	DET
ajrhss-2034	57	31	study	study	NOUN
ajrhss-2034	57	32	shall	shall	AUX
ajrhss-2034	57	33	cover	cover	VERB
ajrhss-2034	57	34	the	the	DET
ajrhss-2034	57	35	concept	concept	NOUN
ajrhss-2034	57	36	of	of	ADP
ajrhss-2034	57	37	creative	creative	ADJ
ajrhss-2034	57	38	accounting	accounting	NOUN
ajrhss-2034	57	39	under	under	ADP
ajrhss-2034	57	40	which	which	DET
ajrhss-2034	57	41	meaning	meaning	NOUN
ajrhss-2034	57	42	of	of	ADP
ajrhss-2034	57	43	creative	creative	ADJ
ajrhss-2034	57	44	accounting	accounting	NOUN
ajrhss-2034	57	45	,	,	PUNCT
ajrhss-2034	57	46	history	history	NOUN
ajrhss-2034	57	47	of	of	ADP
ajrhss-2034	57	48	creative	creative	ADJ
ajrhss-2034	57	49	accounting	accounting	NOUN
ajrhss-2034	57	50	,	,	PUNCT
ajrhss-2034	57	51	benefits	benefit	NOUN
ajrhss-2034	57	52	and	and	CCONJ
ajrhss-2034	57	53	challenges	challenge	NOUN
ajrhss-2034	57	54	of	of	ADP
ajrhss-2034	57	55	creative	creative	ADJ
ajrhss-2034	57	56	accounting	accounting	NOUN
ajrhss-2034	57	57	shall	shall	AUX
ajrhss-2034	57	58	be	be	AUX
ajrhss-2034	57	59	considered	consider	VERB
ajrhss-2034	57	60	,	,	PUNCT
ajrhss-2034	57	61	concept	concept	NOUN
ajrhss-2034	57	62	of	of	ADP
ajrhss-2034	57	63	shareholders	shareholder	NOUN
ajrhss-2034	57	64	wealth	wealth	NOUN
ajrhss-2034	57	65	maximization	maximization	NOUN
ajrhss-2034	57	66	under	under	ADP
ajrhss-2034	57	67	which	which	PRON
ajrhss-2034	57	68	the	the	DET
ajrhss-2034	57	69	concept	concept	NOUN
ajrhss-2034	57	70	of	of	ADP
ajrhss-2034	57	71	dividend	dividend	NOUN
ajrhss-2034	57	72	pay	pay	VERB
ajrhss-2034	57	73	-	-	PUNCT
ajrhss-2034	57	74	out	out	ADP
ajrhss-2034	57	75	policy	policy	NOUN
ajrhss-2034	57	76	,	,	PUNCT
ajrhss-2034	57	77	earnings	earning	NOUN
ajrhss-2034	57	78	after	after	ADP
ajrhss-2034	57	79	tax	tax	NOUN
ajrhss-2034	57	80	and	and	CCONJ
ajrhss-2034	57	81	interest	interest	NOUN
ajrhss-2034	57	82	and	and	CCONJ
ajrhss-2034	57	83	share	share	NOUN
ajrhss-2034	57	84	price	price	NOUN
ajrhss-2034	57	85	arc	arc	NOUN
ajrhss-2034	57	86	explained	explain	VERB
ajrhss-2034	57	87	.	.	PUNCT
ajrhss-2034	58	1	this	this	DET
ajrhss-2034	58	2	section	section	NOUN
ajrhss-2034	58	3	shall	shall	AUX
ajrhss-2034	58	4	also	also	ADV
ajrhss-2034	58	5	examine	examine	VERB
ajrhss-2034	58	6	the	the	DET
ajrhss-2034	58	7	application	application	NOUN
ajrhss-2034	58	8	of	of	ADP
ajrhss-2034	58	9	using	use	VERB
ajrhss-2034	58	10	creative	creative	ADJ
ajrhss-2034	58	11	accounting	accounting	NOUN
ajrhss-2034	58	12	in	in	ADP
ajrhss-2034	58	13	quoted	quote	VERB
ajrhss-2034	58	14	banks	bank	NOUN
ajrhss-2034	58	15	in	in	ADP
ajrhss-2034	58	16	nigeria	nigeria	PROPN
ajrhss-2034	58	17	as	as	ADP
ajrhss-2034	58	18	measure	measure	NOUN
ajrhss-2034	58	19	of	of	ADP
ajrhss-2034	58	20	shareholders	shareholder	NOUN
ajrhss-2034	58	21	wealth	wealth	NOUN
ajrhss-2034	58	22	maximization	maximization	NOUN
ajrhss-2034	58	23	.	.	PUNCT
ajrhss-2034	59	1	concept	concept	NOUN
ajrhss-2034	59	2	of	of	ADP
ajrhss-2034	59	3	creative	creative	ADJ
ajrhss-2034	59	4	accounting	accounting	NOUN
ajrhss-2034	59	5	creative	creative	ADJ
ajrhss-2034	59	6	accounting	accounting	NOUN
ajrhss-2034	59	7	is	be	AUX
ajrhss-2034	59	8	usually	usually	ADV
ajrhss-2034	59	9	believed	believe	VERB
ajrhss-2034	59	10	to	to	PART
ajrhss-2034	59	11	have	have	AUX
ajrhss-2034	59	12	led	lead	VERB
ajrhss-2034	59	13	to	to	PART
ajrhss-2034	59	14	emergence	emergence	VERB
ajrhss-2034	59	15	of	of	ADP
ajrhss-2034	59	16	various	various	ADJ
ajrhss-2034	59	17	disciplines	discipline	NOUN
ajrhss-2034	59	18	such	such	ADJ
ajrhss-2034	59	19	as	as	ADP
ajrhss-2034	59	20	;	;	PUNCT
ajrhss-2034	59	21	auditing	auditing	NOUN
ajrhss-2034	59	22	profession	profession	NOUN
ajrhss-2034	59	23	in	in	ADP
ajrhss-2034	59	24	the	the	DET
ajrhss-2034	59	25	18th	18th	ADJ
ajrhss-2034	59	26	century	century	NOUN
ajrhss-2034	59	27	after	after	SCONJ
ajrhss-2034	59	28	management	management	NOUN
ajrhss-2034	59	29	took	take	VERB
ajrhss-2034	59	30	advantage	advantage	NOUN
ajrhss-2034	59	31	of	of	ADP
ajrhss-2034	59	32	the	the	DET
ajrhss-2034	59	33	separation	separation	NOUN
ajrhss-2034	59	34	of	of	ADP
ajrhss-2034	59	35	management	management	NOUN
ajrhss-2034	59	36	and	and	CCONJ
ajrhss-2034	59	37	ownership	ownership	NOUN
ajrhss-2034	59	38	functions	function	NOUN
ajrhss-2034	59	39	to	to	PART
ajrhss-2034	59	40	engage	engage	VERB
ajrhss-2034	59	41	in	in	ADP
ajrhss-2034	59	42	opportunistic	opportunistic	ADJ
ajrhss-2034	59	43	behaviour	behaviour	NOUN
ajrhss-2034	59	44	and	and	CCONJ
ajrhss-2034	59	45	also	also	ADV
ajrhss-2034	59	46	the	the	DET
ajrhss-2034	59	47	development	development	NOUN
ajrhss-2034	59	48	of	of	ADP
ajrhss-2034	59	49	generally	generally	ADV
ajrhss-2034	59	50	accepted	accept	VERB
ajrhss-2034	59	51	accounting	accounting	NOUN
ajrhss-2034	59	52	standards	standard	NOUN
ajrhss-2034	59	53	following	follow	VERB
ajrhss-2034	59	54	the	the	DET
ajrhss-2034	59	55	great	great	ADJ
ajrhss-2034	59	56	depression	depression	NOUN
ajrhss-2034	59	57	where	where	SCONJ
ajrhss-2034	59	58	several	several	ADJ
ajrhss-2034	59	59	dollars	dollar	NOUN
ajrhss-2034	59	60	was	be	AUX
ajrhss-2034	59	61	lost	lose	VERB
ajrhss-2034	59	62	in	in	ADP
ajrhss-2034	59	63	the	the	DET
ajrhss-2034	59	64	stock	stock	NOUN
ajrhss-2034	59	65	market	market	NOUN
ajrhss-2034	59	66	.	.	PUNCT
ajrhss-2034	60	1	factors	factor	NOUN
ajrhss-2034	60	2	motivating	motivate	VERB
ajrhss-2034	60	3	creative	creative	ADJ
ajrhss-2034	60	4	accounting	accounting	NOUN
ajrhss-2034	60	5	several	several	ADJ
ajrhss-2034	60	6	factors	factor	NOUN
ajrhss-2034	60	7	encourage	encourage	VERB
ajrhss-2034	60	8	managers	manager	NOUN
ajrhss-2034	60	9	to	to	PART
ajrhss-2034	60	10	indulge	indulge	VERB
ajrhss-2034	60	11	in	in	ADP
ajrhss-2034	60	12	creative	creative	ADJ
ajrhss-2034	60	13	accounting	accounting	NOUN
ajrhss-2034	60	14	practices	practice	NOUN
ajrhss-2034	60	15	.	.	PUNCT
ajrhss-2034	61	1	such	such	ADJ
ajrhss-2034	61	2	factors	factor	NOUN
ajrhss-2034	61	3	include	include	VERB
ajrhss-2034	61	4	;	;	PUNCT
ajrhss-2034	61	5	(	(	PUNCT
ajrhss-2034	61	6	i	i	NOUN
ajrhss-2034	61	7	)	)	PUNCT
ajrhss-2034	61	8	separation	separation	NOUN
ajrhss-2034	61	9	of	of	ADP
ajrhss-2034	61	10	ownership	ownership	NOUN
ajrhss-2034	61	11	from	from	ADP
ajrhss-2034	61	12	management	management	NOUN
ajrhss-2034	61	13	once	once	SCONJ
ajrhss-2034	61	14	management	management	NOUN
ajrhss-2034	61	15	and	and	CCONJ
ajrhss-2034	61	16	owners	owner	NOUN
ajrhss-2034	61	17	arc	arc	NOUN
ajrhss-2034	61	18	separated	separate	VERB
ajrhss-2034	61	19	,	,	PUNCT
ajrhss-2034	61	20	(	(	PUNCT
ajrhss-2034	61	21	i.c	i.c	PROPN
ajrhss-2034	61	22	an	an	DET
ajrhss-2034	61	23	agency	agency	NOUN
ajrhss-2034	61	24	relationship	relationship	NOUN
ajrhss-2034	61	25	exists	exist	VERB
ajrhss-2034	61	26	between	between	ADP
ajrhss-2034	61	27	the	the	DET
ajrhss-2034	61	28	owner(s	owner(s	NOUN
ajrhss-2034	61	29	)	)	PUNCT
ajrhss-2034	61	30	and	and	CCONJ
ajrhss-2034	61	31	the	the	DET
ajrhss-2034	61	32	manager(s	manager(s	NOUN
ajrhss-2034	61	33	)	)	PUNCT
ajrhss-2034	61	34	of	of	ADP
ajrhss-2034	61	35	the	the	DET
ajrhss-2034	61	36	entity	entity	NOUN
ajrhss-2034	61	37	)	)	PUNCT
ajrhss-2034	61	38	,	,	PUNCT
ajrhss-2034	61	39	there	there	PRON
ajrhss-2034	61	40	is	be	VERB
ajrhss-2034	61	41	pressure	pressure	NOUN
ajrhss-2034	61	42	on	on	ADP
ajrhss-2034	61	43	management	management	NOUN
ajrhss-2034	61	44	to	to	PART
ajrhss-2034	61	45	report	report	VERB
ajrhss-2034	61	46	positive	positive	ADJ
ajrhss-2034	61	47	or	or	CCONJ
ajrhss-2034	61	48	flattering	flattering	ADJ
ajrhss-2034	61	49	results	result	NOUN
ajrhss-2034	61	50	lo	lo	VERB
ajrhss-2034	61	51	those	those	PRON
ajrhss-2034	61	52	who	who	PRON
ajrhss-2034	61	53	have	have	VERB
ajrhss-2034	61	54	an	an	DET
ajrhss-2034	61	55	interest	interest	NOUN
ajrhss-2034	61	56	or	or	CCONJ
ajrhss-2034	61	57	potential	potential	ADJ
ajrhss-2034	61	58	interest	interest	NOUN
ajrhss-2034	61	59	in	in	ADP
ajrhss-2034	61	60	the	the	DET
ajrhss-2034	61	61	business	business	NOUN
ajrhss-2034	61	62	.	.	PUNCT
ajrhss-2034	62	1	(	(	PUNCT
ajrhss-2034	62	2	ii	ii	NOUN
ajrhss-2034	62	3	)	)	PUNCT
ajrhss-2034	62	4	vagueness	vagueness	NOUN
ajrhss-2034	62	5	of	of	ADP
ajrhss-2034	62	6	accounting	accounting	NOUN
ajrhss-2034	62	7	rules	rule	NOUN
ajrhss-2034	62	8	/	/	SYM
ajrhss-2034	62	9	guidelines	guideline	NOUN
ajrhss-2034	62	10	legislation	legislation	NOUN
ajrhss-2034	62	11	and	and	CCONJ
ajrhss-2034	62	12	accounting	accounting	NOUN
ajrhss-2034	62	13	rules	rule	NOUN
ajrhss-2034	62	14	or	or	CCONJ
ajrhss-2034	62	15	guidelines	guideline	NOUN
ajrhss-2034	62	16	that	that	PRON
ajrhss-2034	62	17	are	be	AUX
ajrhss-2034	62	18	set	set	VERB
ajrhss-2034	62	19	to	to	PART
ajrhss-2034	62	20	guide	guide	VERB
ajrhss-2034	62	21	accounting	accounting	NOUN
ajrhss-2034	62	22	practices	practice	NOUN
ajrhss-2034	62	23	are	be	AUX
ajrhss-2034	62	24	often	often	ADV
ajrhss-2034	62	25	framed	frame	VERB
ajrhss-2034	62	26	in	in	ADP
ajrhss-2034	62	27	vague	vague	ADJ
ajrhss-2034	62	28	and	and	CCONJ
ajrhss-2034	62	29	flexible	flexible	ADJ
ajrhss-2034	62	30	terms	term	NOUN
ajrhss-2034	62	31	.	.	PUNCT
ajrhss-2034	63	1	these	these	DET
ajrhss-2034	63	2	rules	rule	NOUN
ajrhss-2034	63	3	and	and	CCONJ
ajrhss-2034	63	4	standards	standard	NOUN
ajrhss-2034	63	5	aim	aim	VERB
ajrhss-2034	63	6	only	only	ADV
ajrhss-2034	63	7	at	at	ADP
ajrhss-2034	63	8	narrowing	narrow	VERB
ajrhss-2034	63	9	down	down	ADP
ajrhss-2034	63	10	the	the	DET
ajrhss-2034	63	11	available	available	ADJ
ajrhss-2034	63	12	options	option	NOUN
ajrhss-2034	63	13	,	,	PUNCT
ajrhss-2034	63	14	thereby	thereby	ADV
ajrhss-2034	63	15	providing	provide	VERB
ajrhss-2034	63	16	for	for	ADP
ajrhss-2034	63	17	consistent	consistent	ADJ
ajrhss-2034	63	18	application	application	NOUN
ajrhss-2034	63	19	at	at	ADP
ajrhss-2034	63	20	the	the	DET
ajrhss-2034	63	21	expense	expense	NOUN
ajrhss-2034	63	22	of	of	ADP
ajrhss-2034	63	23	standardised	standardised	ADJ
ajrhss-2034	63	24	usage	usage	NOUN
ajrhss-2034	63	25	.	.	PUNCT
ajrhss-2034	64	1	this	this	PRON
ajrhss-2034	64	2	is	be	AUX
ajrhss-2034	64	3	aggravated	aggravate	VERB
ajrhss-2034	64	4	by	by	ADP
ajrhss-2034	64	5	tenuous	tenuous	ADJ
ajrhss-2034	64	6	and	and	CCONJ
ajrhss-2034	64	7	undefined	undefined	ADJ
ajrhss-2034	64	8	concepts	concept	NOUN
ajrhss-2034	64	9	like	like	ADP
ajrhss-2034	64	10	“	"	PUNCT
ajrhss-2034	64	11	true	true	ADJ
ajrhss-2034	64	12	"	"	PUNCT
ajrhss-2034	64	13	and	and	CCONJ
ajrhss-2034	64	14	“	"	PUNCT
ajrhss-2034	64	15	fair	fair	ADJ
ajrhss-2034	64	16	"	"	PUNCT
ajrhss-2034	64	17	and	and	CCONJ
ajrhss-2034	64	18	“	"	PUNCT
ajrhss-2034	64	19	materiality	materiality	NOUN
ajrhss-2034	64	20	’’	’'	PUNCT
ajrhss-2034	64	21	,	,	PUNCT
ajrhss-2034	64	22	.	.	PUNCT
ajrhss-2034	65	1	,	,	PUNCT
ajrhss-2034	65	2	these	these	DET
ajrhss-2034	65	3	concepts	concept	NOUN
ajrhss-2034	65	4	leave	leave	VERB
ajrhss-2034	65	5	a	a	DET
ajrhss-2034	65	6	lot	lot	NOUN
ajrhss-2034	65	7	of	of	ADP
ajrhss-2034	65	8	room	room	NOUN
ajrhss-2034	65	9	for	for	ADP
ajrhss-2034	65	10	subjective	subjective	ADJ
ajrhss-2034	65	11	judgement	judgement	NOUN
ajrhss-2034	65	12	and	and	CCONJ
ajrhss-2034	65	13	manoeuvre	manoeuvre	PROPN
ajrhss-2034	65	14	ii	ii	PROPN
ajrhss-2034	65	15	)	)	PUNCT
ajrhss-2034	65	16	practice	practice	NOUN
ajrhss-2034	65	17	.	.	PUNCT
ajrhss-2034	66	1	(	(	PUNCT
ajrhss-2034	66	2	iii	iii	X
ajrhss-2034	66	3	)	)	PUNCT
ajrhss-2034	66	4	to	to	PART
ajrhss-2034	66	5	meet	meet	VERB
ajrhss-2034	66	6	internal	internal	ADJ
ajrhss-2034	66	7	targets	target	NOUN
ajrhss-2034	66	8	-the	-the	DET
ajrhss-2034	66	9	managers	manager	NOUN
ajrhss-2034	66	10	do	do	AUX
ajrhss-2034	66	11	create	create	VERB
ajrhss-2034	66	12	accounting	accounting	NOUN
ajrhss-2034	66	13	figures	figure	NOUN
ajrhss-2034	66	14	in	in	ADP
ajrhss-2034	66	15	order	order	NOUN
ajrhss-2034	66	16	to	to	PART
ajrhss-2034	66	17	meet	meet	VERB
ajrhss-2034	66	18	targets	target	NOUN
ajrhss-2034	66	19	set	set	VERB
ajrhss-2034	66	20	by	by	ADP
ajrhss-2034	66	21	higher	high	ADJ
ajrhss-2034	66	22	management	management	NOUN
ajrhss-2034	66	23	with	with	ADP
ajrhss-2034	66	24	respect	respect	NOUN
ajrhss-2034	66	25	to	to	ADP
ajrhss-2034	66	26	sale	sale	NOUN
ajrhss-2034	66	27	,	,	PUNCT
ajrhss-2034	66	28	profitability	profitability	NOUN
ajrhss-2034	66	29	and	and	CCONJ
ajrhss-2034	66	30	share	share	NOUN
ajrhss-2034	66	31	prices	price	NOUN
ajrhss-2034	66	32	.	.	PUNCT
ajrhss-2034	67	1	(	(	PUNCT
ajrhss-2034	67	2	iv	iv	X
ajrhss-2034	67	3	)	)	PUNCT
ajrhss-2034	67	4	to	to	PART
ajrhss-2034	67	5	meet	meet	VERB
ajrhss-2034	67	6	external	external	ADJ
ajrhss-2034	67	7	expectations	expectation	NOUN
ajrhss-2034	67	8	dilip	dilip	X
ajrhss-2034	67	9	(	(	PUNCT
ajrhss-2034	67	10	2006	2006	NUM
ajrhss-2034	67	11	)	)	PUNCT
ajrhss-2034	67	12	argued	argue	VERB
ajrhss-2034	67	13	that	that	SCONJ
ajrhss-2034	67	14	creative	creative	ADJ
ajrhss-2034	67	15	accounting	accounting	NOUN
ajrhss-2034	67	16	is	be	AUX
ajrhss-2034	67	17	also	also	ADV
ajrhss-2034	67	18	motivated	motivate	VERB
ajrhss-2034	67	19	by	by	ADP
ajrhss-2034	67	20	the	the	DET
ajrhss-2034	67	21	conflicts	conflict	NOUN
ajrhss-2034	67	22	of	of	ADP
ajrhss-2034	67	23	interest	interest	NOUN
ajrhss-2034	67	24	among	among	ADP
ajrhss-2034	67	25	different	different	ADJ
ajrhss-2034	67	26	interest	interest	NOUN
ajrhss-2034	67	27	groups	group	NOUN
ajrhss-2034	67	28	.	.	PUNCT
ajrhss-2034	68	1	entities	entity	NOUN
ajrhss-2034	68	2	do	do	AUX
ajrhss-2034	68	3	face	face	VERB
ajrhss-2034	68	4	many	many	ADJ
ajrhss-2034	68	5	expectations	expectation	NOUN
ajrhss-2034	68	6	from	from	ADP
ajrhss-2034	68	7	its	its	PRON
ajrhss-2034	68	8	employees	employee	NOUN
ajrhss-2034	68	9	,	,	PUNCT
ajrhss-2034	68	10	(	(	PUNCT
ajrhss-2034	68	11	v	v	NOUN
ajrhss-2034	68	12	)	)	PUNCT
ajrhss-2034	68	13	to	to	PART
ajrhss-2034	68	14	obtain	obtain	VERB
ajrhss-2034	68	15	an	an	DET
ajrhss-2034	68	16	ispo	ispo	NOUN
ajrhss-2034	68	17	for	for	ADP
ajrhss-2034	68	18	a	a	DET
ajrhss-2034	68	19	loan	loan	NOUN
ajrhss-2034	68	20	-the	-the	DET
ajrhss-2034	68	21	window	window	NOUN
ajrhss-2034	68	22	dressing	dressing	NOUN
ajrhss-2034	68	23	can	can	AUX
ajrhss-2034	68	24	also	also	ADV
ajrhss-2034	68	25	be	be	AUX
ajrhss-2034	68	26	done	do	VERB
ajrhss-2034	68	27	to	to	PART
ajrhss-2034	68	28	favour	favour	VERB
ajrhss-2034	68	29	corporate	corporate	ADJ
ajrhss-2034	68	30	events	event	NOUN
ajrhss-2034	68	31	such	such	ADJ
ajrhss-2034	68	32	as	as	ADP
ajrhss-2034	68	33	issuance	issuance	NOUN
ajrhss-2034	68	34	of	of	ADP
ajrhss-2034	68	35	irrevocable	irrevocable	ADJ
ajrhss-2034	68	36	standing	standing	NOUN
ajrhss-2034	68	37	payment	payment	NOUN
ajrhss-2034	68	38	order	order	NOUN
ajrhss-2034	68	39	(	(	PUNCT
ajrhss-2034	68	40	ispo	ispo	PROPN
ajrhss-2034	68	41	)	)	PUNCT
ajrhss-2034	68	42	before	before	ADP
ajrhss-2034	68	43	taking	take	VERB
ajrhss-2034	68	44	a	a	DET
ajrhss-2034	68	45	loan	loan	NOUN
ajrhss-2034	68	46	or	or	CCONJ
ajrhss-2034	68	47	in	in	ADP
ajrhss-2034	68	48	acquisition	acquisition	NOUN
ajrhss-2034	68	49	bid	bid	NOUN
ajrhss-2034	68	50	.	.	PUNCT
ajrhss-2034	69	1	reports	report	NOUN
ajrhss-2034	69	2	have	have	VERB
ajrhss-2034	69	3	it	it	PRON
ajrhss-2034	69	4	that	that	SCONJ
ajrhss-2034	69	5	the	the	DET
ajrhss-2034	69	6	tendency	tendency	NOUN
ajrhss-2034	69	7	of	of	ADP
ajrhss-2034	69	8	firms	firm	NOUN
ajrhss-2034	69	9	nearing	near	VERB
ajrhss-2034	69	10	violation	violation	NOUN
ajrhss-2034	69	11	of	of	ADP
ajrhss-2034	69	12	debt	debt	NOUN
ajrhss-2034	69	13	covenants	covenant	NOUN
ajrhss-2034	69	14	is	be	AUX
ajrhss-2034	69	15	twice	twice	ADV
ajrhss-2034	69	16	or	or	CCONJ
ajrhss-2034	69	17	thrice	thrice	NOUN
ajrhss-2034	69	18	to	to	PART
ajrhss-2034	69	19	make	make	VERB
ajrhss-2034	69	20	income	income	NOUN
ajrhss-2034	69	21	increasing	increase	VERB
ajrhss-2034	69	22	accounting	accounting	NOUN
ajrhss-2034	69	23	policy	policy	NOUN
ajrhss-2034	69	24	changes	change	NOUN
ajrhss-2034	69	25	,	,	PUNCT
ajrhss-2034	69	26	than	than	ADP
ajrhss-2034	69	27	other	other	ADJ
ajrhss-2034	69	28	companies	company	NOUN
ajrhss-2034	69	29	.	.	PUNCT
ajrhss-2034	70	1	(	(	PUNCT
ajrhss-2034	70	2	vi	vi	NOUN
ajrhss-2034	70	3	)	)	PUNCT
ajrhss-2034	70	4	taxation	taxation	NOUN
ajrhss-2034	70	5	creative	creative	ADJ
ajrhss-2034	70	6	accounting	accounting	NOUN
ajrhss-2034	70	7	may	may	AUX
ajrhss-2034	70	8	also	also	ADV
ajrhss-2034	70	9	be	be	AUX
ajrhss-2034	70	10	a	a	DET
ajrhss-2034	70	11	result	result	NOUN
ajrhss-2034	70	12	of	of	ADP
ajrhss-2034	70	13	desire	desire	NOUN
ajrhss-2034	70	14	for	for	ADP
ajrhss-2034	70	15	some	some	DET
ajrhss-2034	70	16	tax	tax	NOUN
ajrhss-2034	70	17	benefits	benefit	NOUN
ajrhss-2034	70	18	.	.	PUNCT
ajrhss-2034	71	1	modes	mode	NOUN
ajrhss-2034	71	2	of	of	ADP
ajrhss-2034	71	3	creative	creative	ADJ
ajrhss-2034	71	4	accounting	accounting	NOUN
ajrhss-2034	71	5	below	below	ADV
ajrhss-2034	71	6	are	be	AUX
ajrhss-2034	71	7	few	few	ADJ
ajrhss-2034	71	8	examples	example	NOUN
ajrhss-2034	71	9	of	of	ADP
ajrhss-2034	71	10	creative	creative	ADJ
ajrhss-2034	71	11	accounting	accounting	NOUN
ajrhss-2034	71	12	tools	tool	NOUN
ajrhss-2034	71	13	used	use	VERB
ajrhss-2034	71	14	to	to	PART
ajrhss-2034	71	15	inflate	inflate	VERB
ajrhss-2034	71	16	or	or	CCONJ
ajrhss-2034	71	17	smooth	smooth	ADJ
ajrhss-2034	71	18	income	income	NOUN
ajrhss-2034	71	19	flows	flow	NOUN
ajrhss-2034	71	20	;	;	PUNCT
ajrhss-2034	71	21	(	(	PUNCT
ajrhss-2034	71	22	i	i	NOUN
ajrhss-2034	71	23	)	)	PUNCT
ajrhss-2034	71	24	income	income	NOUN
ajrhss-2034	71	25	smoothing	smoothing	NOUN
ajrhss-2034	71	26	is	be	AUX
ajrhss-2034	71	27	the	the	DET
ajrhss-2034	71	28	process	process	NOUN
ajrhss-2034	71	29	of	of	ADP
ajrhss-2034	71	30	reducing	reduce	VERB
ajrhss-2034	71	31	the	the	DET
ajrhss-2034	71	32	reported	report	VERB
ajrhss-2034	71	33	profits	profit	NOUN
ajrhss-2034	71	34	of	of	ADP
ajrhss-2034	71	35	a	a	DET
ajrhss-2034	71	36	business	business	NOUN
ajrhss-2034	71	37	in	in	ADP
ajrhss-2034	71	38	good	good	ADJ
ajrhss-2034	71	39	periods	period	NOUN
ajrhss-2034	71	40	and	and	CCONJ
ajrhss-2034	71	41	deferring	defer	VERB
ajrhss-2034	71	42	them	they	PRON
ajrhss-2034	71	43	to	to	PART
ajrhss-2034	71	44	loss	loss	VERB
ajrhss-2034	71	45	making	make	VERB
ajrhss-2034	71	46	periods	period	NOUN
ajrhss-2034	71	47	in	in	ADP
ajrhss-2034	71	48	an	an	DET
ajrhss-2034	71	49	effort	effort	NOUN
ajrhss-2034	71	50	to	to	PART
ajrhss-2034	71	51	portray	portray	VERB
ajrhss-2034	71	52	a	a	DET
ajrhss-2034	71	53	‘	'	PUNCT
ajrhss-2034	71	54	stable	stable	ADJ
ajrhss-2034	71	55	’	'	PUNCT
ajrhss-2034	71	56	income	income	NOUN
ajrhss-2034	71	57	stream	stream	NOUN
ajrhss-2034	71	58	over	over	ADP
ajrhss-2034	71	59	the	the	DET
ajrhss-2034	71	60	american	american	ADJ
ajrhss-2034	71	61	journal	journal	PROPN
ajrhss-2034	71	62	of	of	ADP
ajrhss-2034	71	63	research	research	NOUN
ajrhss-2034	71	64	in	in	ADP
ajrhss-2034	71	65	humanities	humanity	NOUN
ajrhss-2034	71	66	and	and	CCONJ
ajrhss-2034	71	67	social	social	ADJ
ajrhss-2034	71	68	sciences	science	NOUN
ajrhss-2034	71	69	volume	volume	NOUN
ajrhss-2034	71	70	8	8	NUM
ajrhss-2034	71	71	,	,	PUNCT
ajrhss-2034	71	72	jan	jan	PROPN
ajrhss-2034	71	73	.	.	PROPN
ajrhss-2034	71	74	,	,	PUNCT
ajrhss-2034	71	75	2023	2023	NUM
ajrhss-2034	71	76	p	p	NOUN
ajrhss-2034	71	77	a	a	DET
ajrhss-2034	71	78	g	g	NOUN
ajrhss-2034	71	79	e	e	NOUN
ajrhss-2034	71	80	|	|	ADV
ajrhss-2034	71	81	79	79	NUM
ajrhss-2034	71	82	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	71	83	years	year	NOUN
ajrhss-2034	71	84	.	.	PUNCT
ajrhss-2034	72	1	according	accord	VERB
ajrhss-2034	72	2	to	to	ADP
ajrhss-2034	72	3	richard	richard	PROPN
ajrhss-2034	72	4	,	,	PUNCT
ajrhss-2034	72	5	myrtle	myrtle	PROPN
ajrhss-2034	72	6	&	&	CCONJ
ajrhss-2034	72	7	jack	jack	PROPN
ajrhss-2034	72	8	(	(	PUNCT
ajrhss-2034	72	9	2008	2008	NUM
ajrhss-2034	72	10	)	)	PUNCT
ajrhss-2034	72	11	,	,	PUNCT
ajrhss-2034	72	12	“	"	PUNCT
ajrhss-2034	72	13	this	this	PRON
ajrhss-2034	72	14	is	be	AUX
ajrhss-2034	72	15	possible	possible	ADJ
ajrhss-2034	72	16	because	because	SCONJ
ajrhss-2034	72	17	of	of	ADP
ajrhss-2034	72	18	the	the	DET
ajrhss-2034	72	19	flexibility	flexibility	NOUN
ajrhss-2034	72	20	of	of	ADP
ajrhss-2034	72	21	the	the	DET
ajrhss-2034	72	22	matching	matching	NOUN
ajrhss-2034	72	23	concept	concept	NOUN
ajrhss-2034	72	24	and	and	CCONJ
ajrhss-2034	72	25	because	because	SCONJ
ajrhss-2034	72	26	breaking	break	VERB
ajrhss-2034	72	27	down	down	ADP
ajrhss-2034	72	28	the	the	DET
ajrhss-2034	72	29	results	result	NOUN
ajrhss-2034	72	30	of	of	ADP
ajrhss-2034	72	31	a	a	DET
ajrhss-2034	72	32	business	business	NOUN
ajrhss-2034	72	33	venture	venture	NOUN
ajrhss-2034	72	34	into	into	ADP
ajrhss-2034	72	35	financial	financial	ADJ
ajrhss-2034	72	36	periods	period	NOUN
ajrhss-2034	72	37	is	be	AUX
ajrhss-2034	72	38	not	not	PART
ajrhss-2034	72	39	always	always	ADV
ajrhss-2034	72	40	appropriate	appropriate	ADJ
ajrhss-2034	72	41	”	"	PUNCT
ajrhss-2034	72	42	.	.	PUNCT
ajrhss-2034	73	1	one	one	NUM
ajrhss-2034	73	2	of	of	ADP
ajrhss-2034	73	3	the	the	DET
ajrhss-2034	73	4	many	many	ADJ
ajrhss-2034	73	5	reasons	reason	NOUN
ajrhss-2034	73	6	for	for	ADP
ajrhss-2034	73	7	income	income	NOUN
ajrhss-2034	73	8	smoothing	smoothing	NOUN
ajrhss-2034	73	9	is	be	AUX
ajrhss-2034	73	10	that	that	SCONJ
ajrhss-2034	73	11	investors	investor	NOUN
ajrhss-2034	73	12	prefer	prefer	VERB
ajrhss-2034	73	13	a	a	DET
ajrhss-2034	73	14	smoothed	smoothed	ADJ
ajrhss-2034	73	15	income	income	NOUN
ajrhss-2034	73	16	flow	flow	NOUN
ajrhss-2034	73	17	because	because	SCONJ
ajrhss-2034	73	18	it	it	PRON
ajrhss-2034	73	19	supposedly	supposedly	ADV
ajrhss-2034	73	20	reflects	reflect	VERB
ajrhss-2034	73	21	stability	stability	NOUN
ajrhss-2034	73	22	,	,	PUNCT
ajrhss-2034	73	23	strength	strength	NOUN
ajrhss-2034	73	24	and	and	CCONJ
ajrhss-2034	73	25	growth	growth	NOUN
ajrhss-2034	73	26	within	within	ADP
ajrhss-2034	73	27	a	a	DET
ajrhss-2034	73	28	company	company	NOUN
ajrhss-2034	73	29	.	.	PUNCT
ajrhss-2034	74	1	(	(	PUNCT
ajrhss-2034	74	2	ii	ii	NOUN
ajrhss-2034	74	3	)	)	PUNCT
ajrhss-2034	74	4	window	window	NOUN
ajrhss-2034	74	5	dressing	dressing	NOUN
ajrhss-2034	74	6	and	and	CCONJ
ajrhss-2034	74	7	secret	secret	ADJ
ajrhss-2034	74	8	reserves	reserve	NOUN
ajrhss-2034	74	9	window	window	NOUN
ajrhss-2034	74	10	dressing	dressing	NOUN
ajrhss-2034	74	11	is	be	AUX
ajrhss-2034	74	12	the	the	DET
ajrhss-2034	74	13	process	process	NOUN
ajrhss-2034	74	14	of	of	ADP
ajrhss-2034	74	15	adjusting	adjust	VERB
ajrhss-2034	74	16	the	the	DET
ajrhss-2034	74	17	financial	financial	ADJ
ajrhss-2034	74	18	statements	statement	NOUN
ajrhss-2034	74	19	of	of	ADP
ajrhss-2034	74	20	a	a	DET
ajrhss-2034	74	21	company	company	NOUN
ajrhss-2034	74	22	to	to	PART
ajrhss-2034	74	23	achieve	achieve	VERB
ajrhss-2034	74	24	the	the	DET
ajrhss-2034	74	25	maximum	maximum	ADJ
ajrhss-2034	74	26	effect	effect	NOUN
ajrhss-2034	74	27	on	on	ADP
ajrhss-2034	74	28	its	its	PRON
ajrhss-2034	74	29	financial	financial	ADJ
ajrhss-2034	74	30	position	position	NOUN
ajrhss-2034	74	31	at	at	ADP
ajrhss-2034	74	32	a	a	DET
ajrhss-2034	74	33	particular	particular	ADJ
ajrhss-2034	74	34	date	date	NOUN
ajrhss-2034	74	35	.	.	PUNCT
ajrhss-2034	75	1	practically	practically	ADV
ajrhss-2034	75	2	any	any	DET
ajrhss-2034	75	3	item	item	NOUN
ajrhss-2034	75	4	on	on	ADP
ajrhss-2034	75	5	the	the	DET
ajrhss-2034	75	6	financial	financial	ADJ
ajrhss-2034	75	7	statement	statement	NOUN
ajrhss-2034	75	8	can	can	AUX
ajrhss-2034	75	9	be	be	AUX
ajrhss-2034	75	10	manipulated	manipulate	VERB
ajrhss-2034	75	11	to	to	PART
ajrhss-2034	75	12	portray	portray	VERB
ajrhss-2034	75	13	a	a	DET
ajrhss-2034	75	14	desired	desire	VERB
ajrhss-2034	75	15	picture	picture	NOUN
ajrhss-2034	75	16	(	(	PUNCT
ajrhss-2034	75	17	richard	richard	PROPN
ajrhss-2034	75	18	,	,	PUNCT
ajrhss-2034	75	19	myrtle	myrtle	PROPN
ajrhss-2034	75	20	&	&	CCONJ
ajrhss-2034	75	21	jack	jack	PROPN
ajrhss-2034	75	22	(	(	PUNCT
ajrhss-2034	75	23	2008	2008	NUM
ajrhss-2034	75	24	)	)	PUNCT
ajrhss-2034	75	25	.	.	PUNCT
ajrhss-2034	76	1	for	for	ADP
ajrhss-2034	76	2	example	example	NOUN
ajrhss-2034	76	3	,	,	PUNCT
ajrhss-2034	76	4	adjustments	adjustment	NOUN
ajrhss-2034	76	5	can	can	AUX
ajrhss-2034	76	6	be	be	AUX
ajrhss-2034	76	7	made	make	VERB
ajrhss-2034	76	8	to	to	ADP
ajrhss-2034	76	9	the	the	DET
ajrhss-2034	76	10	allocation	allocation	NOUN
ajrhss-2034	76	11	of	of	ADP
ajrhss-2034	76	12	expenses	expense	NOUN
ajrhss-2034	76	13	between	between	ADP
ajrhss-2034	76	14	different	different	ADJ
ajrhss-2034	76	15	periods	period	NOUN
ajrhss-2034	76	16	.	.	PUNCT
ajrhss-2034	77	1	current	current	ADJ
ajrhss-2034	77	2	assets	asset	NOUN
ajrhss-2034	77	3	and	and	CCONJ
ajrhss-2034	77	4	liabilities	liability	NOUN
ajrhss-2034	77	5	can	can	AUX
ajrhss-2034	77	6	be	be	AUX
ajrhss-2034	77	7	stated	state	VERB
ajrhss-2034	77	8	either	either	CCONJ
ajrhss-2034	77	9	as	as	ADP
ajrhss-2034	77	10	gross	gross	ADJ
ajrhss-2034	77	11	figures	figure	NOUN
ajrhss-2034	77	12	or	or	CCONJ
ajrhss-2034	77	13	net	net	NOUN
ajrhss-2034	77	14	of	of	ADP
ajrhss-2034	77	15	discounts	discount	NOUN
ajrhss-2034	77	16	.	.	PUNCT
ajrhss-2034	78	1	a	a	DET
ajrhss-2034	78	2	company	company	NOUN
ajrhss-2034	78	3	intending	intend	VERB
ajrhss-2034	78	4	to	to	PART
ajrhss-2034	78	5	take	take	VERB
ajrhss-2034	78	6	out	out	ADP
ajrhss-2034	78	7	a	a	DET
ajrhss-2034	78	8	loan	loan	NOUN
ajrhss-2034	78	9	may	may	AUX
ajrhss-2034	78	10	inflate	inflate	VERB
ajrhss-2034	78	11	its	its	PRON
ajrhss-2034	78	12	sales	sale	NOUN
ajrhss-2034	78	13	figures	figure	NOUN
ajrhss-2034	78	14	by	by	ADP
ajrhss-2034	78	15	selling	sell	VERB
ajrhss-2034	78	16	to	to	ADP
ajrhss-2034	78	17	its	its	PRON
ajrhss-2034	78	18	related	related	ADJ
ajrhss-2034	78	19	companies	company	NOUN
ajrhss-2034	78	20	.	.	PUNCT
ajrhss-2034	79	1	(	(	PUNCT
ajrhss-2034	79	2	iii	iii	X
ajrhss-2034	79	3	)	)	PUNCT
ajrhss-2034	79	4	off	off	ADP
ajrhss-2034	79	5	-	-	PUNCT
ajrhss-2034	79	6	balance	balance	NOUN
ajrhss-2034	79	7	sheet	sheet	NOUN
ajrhss-2034	79	8	financing	financing	NOUN
ajrhss-2034	79	9	in	in	ADP
ajrhss-2034	79	10	off	off	ADP
ajrhss-2034	79	11	balance	balance	NOUN
ajrhss-2034	79	12	sheet	sheet	NOUN
ajrhss-2034	79	13	financing	financing	NOUN
ajrhss-2034	79	14	,	,	PUNCT
ajrhss-2034	79	15	a	a	DET
ajrhss-2034	79	16	company	company	NOUN
ajrhss-2034	79	17	increased	increase	VERB
ajrhss-2034	79	18	borrowing	borrowing	NOUN
ajrhss-2034	79	19	is	be	AUX
ajrhss-2034	79	20	not	not	PART
ajrhss-2034	79	21	reflected	reflect	VERB
ajrhss-2034	79	22	in	in	ADP
ajrhss-2034	79	23	the	the	DET
ajrhss-2034	79	24	financial	financial	ADJ
ajrhss-2034	79	25	statements	statement	NOUN
ajrhss-2034	79	26	.	.	PUNCT
ajrhss-2034	80	1	this	this	PRON
ajrhss-2034	80	2	enables	enable	VERB
ajrhss-2034	80	3	the	the	DET
ajrhss-2034	80	4	company	company	NOUN
ajrhss-2034	80	5	to	to	PART
ajrhss-2034	80	6	show	show	VERB
ajrhss-2034	80	7	better	well	ADJ
ajrhss-2034	80	8	gearing	gear	VERB
ajrhss-2034	80	9	ratios	ratio	NOUN
ajrhss-2034	80	10	,	,	PUNCT
ajrhss-2034	80	11	obtain	obtain	VERB
ajrhss-2034	80	12	additional	additional	ADJ
ajrhss-2034	80	13	borrowing	borrowing	NOUN
ajrhss-2034	80	14	,	,	PUNCT
ajrhss-2034	80	15	while	while	SCONJ
ajrhss-2034	80	16	still	still	ADV
ajrhss-2034	80	17	maintaining	maintain	VERB
ajrhss-2034	80	18	its	its	PRON
ajrhss-2034	80	19	gearing	gearing	NOUN
ajrhss-2034	80	20	limits	limit	NOUN
ajrhss-2034	80	21	with	with	ADP
ajrhss-2034	80	22	its	its	PRON
ajrhss-2034	80	23	lenders	lender	NOUN
ajrhss-2034	80	24	.	.	PUNCT
ajrhss-2034	81	1	effects	effect	NOUN
ajrhss-2034	81	2	of	of	ADP
ajrhss-2034	81	3	creative	creative	ADJ
ajrhss-2034	81	4	accounting	accounting	NOUN
ajrhss-2034	81	5	the	the	DET
ajrhss-2034	81	6	effects	effect	NOUN
ajrhss-2034	81	7	can	can	AUX
ajrhss-2034	81	8	be	be	AUX
ajrhss-2034	81	9	viewed	view	VERB
ajrhss-2034	81	10	from	from	ADP
ajrhss-2034	81	11	three	three	NUM
ajrhss-2034	81	12	(	(	PUNCT
ajrhss-2034	81	13	3	3	NUM
ajrhss-2034	81	14	)	)	PUNCT
ajrhss-2034	81	15	main	main	ADJ
ajrhss-2034	81	16	perspectives	perspective	NOUN
ajrhss-2034	81	17	:	:	PUNCT
ajrhss-2034	81	18	the	the	DET
ajrhss-2034	81	19	shareholders	shareholder	NOUN
ajrhss-2034	81	20	,	,	PUNCT
ajrhss-2034	81	21	the	the	DET
ajrhss-2034	81	22	bank	bank	NOUN
ajrhss-2034	81	23	,	,	PUNCT
ajrhss-2034	81	24	and	and	CCONJ
ajrhss-2034	81	25	the	the	DET
ajrhss-2034	81	26	economy	economy	NOUN
ajrhss-2034	81	27	.	.	PUNCT
ajrhss-2034	82	1	the	the	DET
ajrhss-2034	82	2	shareholders	shareholder	NOUN
ajrhss-2034	82	3	’	’	PART
ajrhss-2034	82	4	perspective	perspective	NOUN
ajrhss-2034	82	5	-the	-the	DET
ajrhss-2034	82	6	chief	chief	ADJ
ajrhss-2034	82	7	executives	executive	NOUN
ajrhss-2034	82	8	and	and	CCONJ
ajrhss-2034	82	9	directors	director	NOUN
ajrhss-2034	82	10	of	of	ADP
ajrhss-2034	82	11	banks	bank	NOUN
ajrhss-2034	82	12	manage	manage	VERB
ajrhss-2034	82	13	investments	investment	NOUN
ajrhss-2034	82	14	on	on	ADP
ajrhss-2034	82	15	behalf	behalf	NOUN
ajrhss-2034	82	16	of	of	ADP
ajrhss-2034	82	17	the	the	DET
ajrhss-2034	82	18	shareholders	shareholder	NOUN
ajrhss-2034	82	19	for	for	ADP
ajrhss-2034	82	20	maximum	maximum	ADJ
ajrhss-2034	82	21	returns	return	NOUN
ajrhss-2034	82	22	,	,	PUNCT
ajrhss-2034	82	23	through	through	ADP
ajrhss-2034	82	24	dividend	dividend	NOUN
ajrhss-2034	82	25	payouts	payout	NOUN
ajrhss-2034	82	26	and	and	CCONJ
ajrhss-2034	82	27	capital	capital	NOUN
ajrhss-2034	82	28	appreciation	appreciation	NOUN
ajrhss-2034	82	29	.	.	PUNCT
ajrhss-2034	83	1	appreciation	appreciation	NOUN
ajrhss-2034	83	2	in	in	ADP
ajrhss-2034	83	3	shareholders	shareholder	NOUN
ajrhss-2034	83	4	wealth	wealth	NOUN
ajrhss-2034	83	5	is	be	AUX
ajrhss-2034	83	6	measured	measure	VERB
ajrhss-2034	83	7	by	by	ADP
ajrhss-2034	83	8	the	the	DET
ajrhss-2034	83	9	earning	earning	NOUN
ajrhss-2034	83	10	per	per	ADP
ajrhss-2034	83	11	share	share	NOUN
ajrhss-2034	83	12	(	(	PUNCT
ajrhss-2034	83	13	eps	eps	PROPN
ajrhss-2034	83	14	)	)	PUNCT
ajrhss-2034	83	15	.	.	PUNCT
ajrhss-2034	84	1	sadly	sadly	ADV
ajrhss-2034	84	2	,	,	PUNCT
ajrhss-2034	84	3	bank	bank	NOUN
ajrhss-2034	84	4	managers	manager	NOUN
ajrhss-2034	84	5	deceive	deceive	VERB
ajrhss-2034	84	6	the	the	DET
ajrhss-2034	84	7	shareholders	shareholder	NOUN
ajrhss-2034	84	8	by	by	ADP
ajrhss-2034	84	9	manipulating	manipulate	VERB
ajrhss-2034	84	10	the	the	DET
ajrhss-2034	84	11	eps	eps	PROPN
ajrhss-2034	84	12	above	above	ADP
ajrhss-2034	84	13	the	the	DET
ajrhss-2034	84	14	reality	reality	NOUN
ajrhss-2034	84	15	,	,	PUNCT
ajrhss-2034	84	16	thereby	thereby	ADV
ajrhss-2034	84	17	given	give	VERB
ajrhss-2034	84	18	the	the	DET
ajrhss-2034	84	19	shareholders	shareholder	NOUN
ajrhss-2034	84	20	the	the	DET
ajrhss-2034	84	21	false	false	ADJ
ajrhss-2034	84	22	impression	impression	NOUN
ajrhss-2034	84	23	that	that	SCONJ
ajrhss-2034	84	24	their	their	PRON
ajrhss-2034	84	25	investments	investment	NOUN
ajrhss-2034	84	26	have	have	AUX
ajrhss-2034	84	27	been	be	AUX
ajrhss-2034	84	28	growing	grow	VERB
ajrhss-2034	84	29	steadily	steadily	ADV
ajrhss-2034	84	30	.	.	PUNCT
ajrhss-2034	85	1	,	,	PUNCT
ajrhss-2034	85	2	the	the	DET
ajrhss-2034	85	3	investors	investor	NOUN
ajrhss-2034	85	4	are	be	AUX
ajrhss-2034	85	5	therefore	therefore	ADV
ajrhss-2034	85	6	misled	mislead	VERB
ajrhss-2034	85	7	into	into	ADP
ajrhss-2034	85	8	taking	take	VERB
ajrhss-2034	85	9	wrong	wrong	ADJ
ajrhss-2034	85	10	investment	investment	NOUN
ajrhss-2034	85	11	decisions	decision	NOUN
ajrhss-2034	85	12	as	as	SCONJ
ajrhss-2034	85	13	they	they	PRON
ajrhss-2034	85	14	rely	rely	VERB
ajrhss-2034	85	15	on	on	ADP
ajrhss-2034	85	16	the	the	DET
ajrhss-2034	85	17	accounts	account	NOUN
ajrhss-2034	85	18	/	/	SYM
ajrhss-2034	85	19	financial	financial	ADJ
ajrhss-2034	85	20	statement	statement	NOUN
ajrhss-2034	85	21	.	.	PUNCT
ajrhss-2034	86	1	the	the	DET
ajrhss-2034	86	2	banks	bank	NOUN
ajrhss-2034	86	3	’	’	PART
ajrhss-2034	86	4	perspective	perspective	ADJ
ajrhss-2034	86	5	ijeoma	ijeoma	NOUN
ajrhss-2034	86	6	(	(	PUNCT
ajrhss-2034	86	7	2014	2014	NUM
ajrhss-2034	86	8	)	)	PUNCT
ajrhss-2034	86	9	,	,	PUNCT
ajrhss-2034	86	10	in	in	ADP
ajrhss-2034	86	11	his	his	PRON
ajrhss-2034	86	12	study	study	NOUN
ajrhss-2034	86	13	of	of	ADP
ajrhss-2034	86	14	the	the	DET
ajrhss-2034	86	15	effect	effect	NOUN
ajrhss-2034	86	16	of	of	ADP
ajrhss-2034	86	17	creative	creative	ADJ
ajrhss-2034	86	18	accounting	accounting	NOUN
ajrhss-2034	86	19	on	on	ADP
ajrhss-2034	86	20	the	the	DET
ajrhss-2034	86	21	nigerian	nigerian	ADJ
ajrhss-2034	86	22	banking	banking	NOUN
ajrhss-2034	86	23	industry	industry	NOUN
ajrhss-2034	86	24	,	,	PUNCT
ajrhss-2034	86	25	concluded	conclude	VERB
ajrhss-2034	86	26	that	that	SCONJ
ajrhss-2034	86	27	one	one	NUM
ajrhss-2034	86	28	of	of	ADP
ajrhss-2034	86	29	“	"	PUNCT
ajrhss-2034	86	30	the	the	DET
ajrhss-2034	86	31	key	key	ADJ
ajrhss-2034	86	32	reasons	reason	NOUN
ajrhss-2034	86	33	for	for	ADP
ajrhss-2034	86	34	creative	creative	ADJ
ajrhss-2034	86	35	accounting	accounting	NOUN
ajrhss-2034	86	36	practice	practice	NOUN
ajrhss-2034	86	37	in	in	ADP
ajrhss-2034	86	38	nigeria	nigeria	PROPN
ajrhss-2034	86	39	banking	banking	NOUN
ajrhss-2034	86	40	industry	industry	NOUN
ajrhss-2034	86	41	is	be	AUX
ajrhss-2034	86	42	to	to	PART
ajrhss-2034	86	43	help	help	VERB
ajrhss-2034	86	44	maintain	maintain	VERB
ajrhss-2034	86	45	or	or	CCONJ
ajrhss-2034	86	46	boast	boast	VERB
ajrhss-2034	86	47	the	the	DET
ajrhss-2034	86	48	share	share	NOUN
ajrhss-2034	86	49	price	price	NOUN
ajrhss-2034	86	50	by	by	ADP
ajrhss-2034	86	51	reducing	reduce	VERB
ajrhss-2034	86	52	the	the	DET
ajrhss-2034	86	53	true	true	ADJ
ajrhss-2034	86	54	level	level	NOUN
ajrhss-2034	86	55	of	of	ADP
ajrhss-2034	86	56	borrowing	borrowing	NOUN
ajrhss-2034	86	57	,	,	PUNCT
ajrhss-2034	86	58	making	make	VERB
ajrhss-2034	86	59	the	the	DET
ajrhss-2034	86	60	bank	bank	NOUN
ajrhss-2034	86	61	appear	appear	VERB
ajrhss-2034	86	62	less	less	ADV
ajrhss-2034	86	63	risky	risky	ADJ
ajrhss-2034	86	64	for	for	ADP
ajrhss-2034	86	65	investment	investment	NOUN
ajrhss-2034	86	66	and	and	CCONJ
ajrhss-2034	86	67	for	for	ADP
ajrhss-2034	86	68	having	have	VERB
ajrhss-2034	86	69	good	good	ADJ
ajrhss-2034	86	70	profit	profit	NOUN
ajrhss-2034	86	71	trend	trend	NOUN
ajrhss-2034	86	72	”	"	PUNCT
ajrhss-2034	86	73	.	.	PUNCT
ajrhss-2034	87	1	gherai	gherai	VERB
ajrhss-2034	87	2	and	and	CCONJ
ajrhss-2034	87	3	balaciu	balaciu	PROPN
ajrhss-2034	87	4	(	(	PUNCT
ajrhss-2034	87	5	2011	2011	NUM
ajrhss-2034	87	6	)	)	PUNCT
ajrhss-2034	87	7	,	,	PUNCT
ajrhss-2034	87	8	observed	observe	VERB
ajrhss-2034	87	9	that	that	SCONJ
ajrhss-2034	87	10	“	"	PUNCT
ajrhss-2034	87	11	a	a	DET
ajrhss-2034	87	12	firm	firm	NOUN
ajrhss-2034	87	13	that	that	PRON
ajrhss-2034	87	14	indulge	indulge	VERB
ajrhss-2034	87	15	in	in	ADP
ajrhss-2034	87	16	creative	creative	ADJ
ajrhss-2034	87	17	accounting	accounting	NOUN
ajrhss-2034	87	18	practices	practice	NOUN
ajrhss-2034	87	19	is	be	AUX
ajrhss-2034	87	20	at	at	ADP
ajrhss-2034	87	21	risk	risk	NOUN
ajrhss-2034	87	22	,	,	PUNCT
ajrhss-2034	87	23	as	as	SCONJ
ajrhss-2034	87	24	its	its	PRON
ajrhss-2034	87	25	(	(	PUNCT
ajrhss-2034	87	26	practices	practice	NOUN
ajrhss-2034	87	27	)	)	PUNCT
ajrhss-2034	87	28	allows	allow	VERB
ajrhss-2034	87	29	a	a	DET
ajrhss-2034	87	30	firm	firm	ADJ
ajrhss-2034	87	31	short	short	ADJ
ajrhss-2034	87	32	term	term	NOUN
ajrhss-2034	87	33	benefits	benefit	NOUN
ajrhss-2034	87	34	and	and	CCONJ
ajrhss-2034	87	35	at	at	ADP
ajrhss-2034	87	36	the	the	DET
ajrhss-2034	87	37	end	end	NOUN
ajrhss-2034	87	38	,	,	PUNCT
ajrhss-2034	87	39	such	such	ADJ
ajrhss-2034	87	40	firm	firm	NOUN
ajrhss-2034	87	41	is	be	AUX
ajrhss-2034	87	42	a	a	DET
ajrhss-2034	87	43	victim	victim	NOUN
ajrhss-2034	87	44	of	of	ADP
ajrhss-2034	87	45	scandal	scandal	NOUN
ajrhss-2034	87	46	”	"	PUNCT
ajrhss-2034	87	47	.	.	PUNCT
ajrhss-2034	88	1	thus	thus	ADV
ajrhss-2034	88	2	,	,	PUNCT
ajrhss-2034	88	3	firms	firm	NOUN
ajrhss-2034	88	4	lose	lose	VERB
ajrhss-2034	88	5	30	30	NUM
ajrhss-2034	88	6	%	%	NOUN
ajrhss-2034	88	7	of	of	ADP
ajrhss-2034	88	8	their	their	PRON
ajrhss-2034	88	9	market	market	NOUN
ajrhss-2034	88	10	value	value	NOUN
ajrhss-2034	88	11	on	on	ADP
ajrhss-2034	88	12	the	the	DET
ajrhss-2034	88	13	average	average	NOUN
ajrhss-2034	88	14	,	,	PUNCT
ajrhss-2034	88	15	when	when	SCONJ
ajrhss-2034	88	16	financial	financial	ADJ
ajrhss-2034	88	17	misrepresentations	misrepresentation	NOUN
ajrhss-2034	88	18	are	be	AUX
ajrhss-2034	88	19	publicity	publicity	NOUN
ajrhss-2034	88	20	disclosed	disclose	VERB
ajrhss-2034	88	21	,	,	PUNCT
ajrhss-2034	88	22	(	(	PUNCT
ajrhss-2034	88	23	karpoff	karpoff	PROPN
ajrhss-2034	88	24	,	,	PUNCT
ajrhss-2034	88	25	lee	lee	PROPN
ajrhss-2034	88	26	&	&	CCONJ
ajrhss-2034	88	27	martin	martin	PROPN
ajrhss-2034	88	28	,	,	PUNCT
ajrhss-2034	88	29	2008	2008	NUM
ajrhss-2034	88	30	)	)	PUNCT
ajrhss-2034	88	31	.	.	PUNCT
ajrhss-2034	89	1	therefore	therefore	ADV
ajrhss-2034	89	2	,	,	PUNCT
ajrhss-2034	89	3	whenever	whenever	SCONJ
ajrhss-2034	89	4	the	the	DET
ajrhss-2034	89	5	creative	creative	ADJ
ajrhss-2034	89	6	accounting	accounting	NOUN
ajrhss-2034	89	7	behaviours	behaviour	NOUN
ajrhss-2034	89	8	are	be	AUX
ajrhss-2034	89	9	exposed	expose	VERB
ajrhss-2034	89	10	,	,	PUNCT
ajrhss-2034	89	11	the	the	DET
ajrhss-2034	89	12	bank	bank	NOUN
ajrhss-2034	89	13	loses	lose	VERB
ajrhss-2034	89	14	integrity	integrity	NOUN
ajrhss-2034	89	15	and	and	CCONJ
ajrhss-2034	89	16	the	the	DET
ajrhss-2034	89	17	confidence	confidence	NOUN
ajrhss-2034	89	18	of	of	ADP
ajrhss-2034	89	19	investors	investor	NOUN
ajrhss-2034	89	20	and	and	CCONJ
ajrhss-2034	89	21	that	that	PRON
ajrhss-2034	89	22	of	of	ADP
ajrhss-2034	89	23	the	the	DET
ajrhss-2034	89	24	general	general	ADJ
ajrhss-2034	89	25	public	public	NOUN
ajrhss-2034	89	26	.	.	PUNCT
ajrhss-2034	90	1	existing	exist	VERB
ajrhss-2034	90	2	investors	investor	NOUN
ajrhss-2034	90	3	are	be	AUX
ajrhss-2034	90	4	lost	lose	VERB
ajrhss-2034	90	5	,	,	PUNCT
ajrhss-2034	90	6	while	while	SCONJ
ajrhss-2034	90	7	there	there	PRON
ajrhss-2034	90	8	is	be	VERB
ajrhss-2034	90	9	difficulty	difficulty	NOUN
ajrhss-2034	90	10	in	in	ADP
ajrhss-2034	90	11	attracting	attract	VERB
ajrhss-2034	90	12	potential	potential	ADJ
ajrhss-2034	90	13	(	(	PUNCT
ajrhss-2034	90	14	new	new	ADJ
ajrhss-2034	90	15	)	)	PUNCT
ajrhss-2034	90	16	investors	investor	NOUN
ajrhss-2034	90	17	.	.	PUNCT
ajrhss-2034	91	1	such	such	ADJ
ajrhss-2034	91	2	banks	bank	NOUN
ajrhss-2034	91	3	may	may	AUX
ajrhss-2034	91	4	be	be	AUX
ajrhss-2034	91	5	distressed	distressed	ADJ
ajrhss-2034	91	6	and	and	CCONJ
ajrhss-2034	91	7	eventually	eventually	ADV
ajrhss-2034	91	8	collapsed	collapse	VERB
ajrhss-2034	91	9	.	.	PUNCT
ajrhss-2034	92	1	the	the	DET
ajrhss-2034	92	2	economy	economy	NOUN
ajrhss-2034	92	3	’s	’s	PART
ajrhss-2034	92	4	perspective	perspective	NOUN
ajrhss-2034	92	5	akenbor	akenbor	NOUN
ajrhss-2034	92	6	&	&	CCONJ
ajrhss-2034	92	7	ibanichuka	ibanichuka	PROPN
ajrhss-2034	92	8	(	(	PUNCT
ajrhss-2034	92	9	2012	2012	NUM
ajrhss-2034	92	10	)	)	PUNCT
ajrhss-2034	92	11	,	,	PUNCT
ajrhss-2034	92	12	observed	observe	VERB
ajrhss-2034	92	13	that	that	SCONJ
ajrhss-2034	92	14	banks	bank	NOUN
ajrhss-2034	92	15	involve	involve	VERB
ajrhss-2034	92	16	in	in	ADP
ajrhss-2034	92	17	a	a	DET
ajrhss-2034	92	18	deliberate	deliberate	ADJ
ajrhss-2034	92	19	nondisclosure	nondisclosure	NOUN
ajrhss-2034	92	20	of	of	ADP
ajrhss-2034	92	21	information	information	NOUN
ajrhss-2034	92	22	and	and	CCONJ
ajrhss-2034	92	23	manipulation	manipulation	NOUN
ajrhss-2034	92	24	of	of	ADP
ajrhss-2034	92	25	accounting	accounting	NOUN
ajrhss-2034	92	26	figures	figure	NOUN
ajrhss-2034	92	27	to	to	PART
ajrhss-2034	92	28	either	either	CCONJ
ajrhss-2034	92	29	make	make	VERB
ajrhss-2034	92	30	the	the	DET
ajrhss-2034	92	31	business	business	NOUN
ajrhss-2034	92	32	appear	appear	VERB
ajrhss-2034	92	33	to	to	PART
ajrhss-2034	92	34	be	be	AUX
ajrhss-2034	92	35	more	more	ADV
ajrhss-2034	92	36	profitable	profitable	ADJ
ajrhss-2034	92	37	or	or	CCONJ
ajrhss-2034	92	38	less	less	ADV
ajrhss-2034	92	39	profitable	profitable	ADJ
ajrhss-2034	92	40	for	for	ADP
ajrhss-2034	92	41	tax	tax	NOUN
ajrhss-2034	92	42	purpose	purpose	NOUN
ajrhss-2034	92	43	.	.	PUNCT
ajrhss-2034	93	1	they	they	PRON
ajrhss-2034	93	2	further	far	ADV
ajrhss-2034	93	3	observed	observe	VERB
ajrhss-2034	93	4	that	that	SCONJ
ajrhss-2034	93	5	nigerian	nigerian	ADJ
ajrhss-2034	93	6	government	government	NOUN
ajrhss-2034	93	7	has	have	AUX
ajrhss-2034	93	8	lost	lose	VERB
ajrhss-2034	93	9	over	over	ADP
ajrhss-2034	93	10	the	the	DET
ajrhss-2034	93	11	years	year	NOUN
ajrhss-2034	93	12	,	,	PUNCT
ajrhss-2034	93	13	billions	billion	NOUN
ajrhss-2034	93	14	of	of	ADP
ajrhss-2034	93	15	naira	naira	NOUN
ajrhss-2034	93	16	in	in	ADP
ajrhss-2034	93	17	tax	tax	NOUN
ajrhss-2034	93	18	revenue	revenue	NOUN
ajrhss-2034	93	19	under	under	ADP
ajrhss-2034	93	20	shady	shady	ADJ
ajrhss-2034	93	21	hand	hand	NOUN
ajrhss-2034	93	22	dealings	dealing	NOUN
ajrhss-2034	93	23	designed	design	VERB
ajrhss-2034	93	24	by	by	ADP
ajrhss-2034	93	25	bank	bank	NOUN
ajrhss-2034	93	26	managers	manager	NOUN
ajrhss-2034	93	27	to	to	PART
ajrhss-2034	93	28	corruptly	corruptly	ADV
ajrhss-2034	93	29	evade	evade	VERB
ajrhss-2034	93	30	taxes	taxis	NOUN
ajrhss-2034	93	31	.	.	PUNCT
ajrhss-2034	94	1	therefore	therefore	ADV
ajrhss-2034	94	2	,	,	PUNCT
ajrhss-2034	94	3	a	a	DET
ajrhss-2034	94	4	creative	creative	ADJ
ajrhss-2034	94	5	accounting	accounting	NOUN
ajrhss-2034	94	6	technique	technique	NOUN
ajrhss-2034	94	7	targeted	target	VERB
ajrhss-2034	94	8	by	by	ADP
ajrhss-2034	94	9	banks	bank	NOUN
ajrhss-2034	94	10	towards	towards	ADP
ajrhss-2034	94	11	evading	evade	VERB
ajrhss-2034	94	12	taxes	taxis	NOUN
ajrhss-2034	94	13	has	have	AUX
ajrhss-2034	94	14	denied	deny	VERB
ajrhss-2034	94	15	the	the	DET
ajrhss-2034	94	16	nigerian	nigerian	ADJ
ajrhss-2034	94	17	economy	economy	NOUN
ajrhss-2034	94	18	the	the	DET
ajrhss-2034	94	19	much	much	ADV
ajrhss-2034	94	20	needed	need	VERB
ajrhss-2034	94	21	revenue	revenue	NOUN
ajrhss-2034	94	22	for	for	ADP
ajrhss-2034	94	23	sustainable	sustainable	ADJ
ajrhss-2034	94	24	growth	growth	NOUN
ajrhss-2034	94	25	and	and	CCONJ
ajrhss-2034	94	26	development	development	NOUN
ajrhss-2034	94	27	.	.	PUNCT
ajrhss-2034	95	1	american	american	PROPN
ajrhss-2034	95	2	journal	journal	PROPN
ajrhss-2034	95	3	of	of	ADP
ajrhss-2034	95	4	research	research	NOUN
ajrhss-2034	95	5	in	in	ADP
ajrhss-2034	95	6	humanities	humanity	NOUN
ajrhss-2034	95	7	and	and	CCONJ
ajrhss-2034	95	8	social	social	ADJ
ajrhss-2034	95	9	sciences	science	NOUN
ajrhss-2034	95	10	volume	volume	NOUN
ajrhss-2034	95	11	8	8	NUM
ajrhss-2034	95	12	,	,	PUNCT
ajrhss-2034	95	13	jan	jan	PROPN
ajrhss-2034	95	14	.	.	PROPN
ajrhss-2034	95	15	,	,	PUNCT
ajrhss-2034	95	16	2023	2023	NUM
ajrhss-2034	95	17	p	p	NOUN
ajrhss-2034	95	18	a	a	DET
ajrhss-2034	95	19	g	g	NOUN
ajrhss-2034	95	20	e	e	PROPN
ajrhss-2034	95	21	|	|	ADV
ajrhss-2034	95	22	80	80	NUM
ajrhss-2034	95	23	www.americanjournal.org	www.americanjournal.org	PROPN
ajrhss-2034	95	24	methodology	methodology	NOUN
ajrhss-2034	95	25	research	research	NOUN
ajrhss-2034	95	26	design	design	NOUN
ajrhss-2034	95	27	this	this	DET
ajrhss-2034	95	28	research	research	NOUN
ajrhss-2034	95	29	method	method	NOUN
ajrhss-2034	95	30	was	be	AUX
ajrhss-2034	95	31	adopted	adopt	VERB
ajrhss-2034	95	32	so	so	SCONJ
ajrhss-2034	95	33	as	as	SCONJ
ajrhss-2034	95	34	to	to	PART
ajrhss-2034	95	35	seek	seek	VERB
ajrhss-2034	95	36	respondents	respondent	NOUN
ajrhss-2034	95	37	’	'	PUNCT
ajrhss-2034	95	38	perception	perception	NOUN
ajrhss-2034	95	39	on	on	ADP
ajrhss-2034	95	40	how	how	SCONJ
ajrhss-2034	95	41	the	the	DET
ajrhss-2034	95	42	various	various	ADJ
ajrhss-2034	95	43	creative	creative	ADJ
ajrhss-2034	95	44	accounting	accounting	NOUN
ajrhss-2034	95	45	affect	affect	VERB
ajrhss-2034	95	46	the	the	DET
ajrhss-2034	95	47	service	service	NOUN
ajrhss-2034	95	48	provider	provider	NOUN
ajrhss-2034	95	49	(	(	PUNCT
ajrhss-2034	95	50	banks	bank	NOUN
ajrhss-2034	95	51	)	)	PUNCT
ajrhss-2034	95	52	and	and	CCONJ
ajrhss-2034	95	53	how	how	SCONJ
ajrhss-2034	95	54	in	in	ADP
ajrhss-2034	95	55	turn	turn	NOUN
ajrhss-2034	95	56	it	it	PRON
ajrhss-2034	95	57	affects	affect	VERB
ajrhss-2034	95	58	the	the	DET
ajrhss-2034	95	59	wealth	wealth	NOUN
ajrhss-2034	95	60	maximization	maximization	NOUN
ajrhss-2034	95	61	of	of	ADP
ajrhss-2034	95	62	shareholders	shareholder	NOUN
ajrhss-2034	95	63	.	.	PUNCT
ajrhss-2034	96	1	in	in	ADP
ajrhss-2034	96	2	this	this	DET
ajrhss-2034	96	3	study	study	NOUN
ajrhss-2034	96	4	,	,	PUNCT
ajrhss-2034	96	5	shareholders	shareholder	NOUN
ajrhss-2034	96	6	wealth	wealth	NOUN
ajrhss-2034	96	7	maximization	maximization	NOUN
ajrhss-2034	96	8	is	be	AUX
ajrhss-2034	96	9	the	the	DET
ajrhss-2034	96	10	dependent	dependent	ADJ
ajrhss-2034	96	11	variable	variable	NOUN
ajrhss-2034	96	12	while	while	SCONJ
ajrhss-2034	96	13	the	the	DET
ajrhss-2034	96	14	independent	independent	ADJ
ajrhss-2034	96	15	variables	variable	NOUN
ajrhss-2034	96	16	are	be	AUX
ajrhss-2034	96	17	creative	creative	ADJ
ajrhss-2034	96	18	accounting	accounting	NOUN
ajrhss-2034	96	19	.	.	PUNCT
ajrhss-2034	97	1	population	population	NOUN
ajrhss-2034	97	2	for	for	ADP
ajrhss-2034	97	3	the	the	DET
ajrhss-2034	97	4	study	study	NOUN
ajrhss-2034	97	5	the	the	DET
ajrhss-2034	97	6	desired	desire	VERB
ajrhss-2034	97	7	populace	populace	NOUN
ajrhss-2034	97	8	for	for	ADP
ajrhss-2034	97	9	this	this	DET
ajrhss-2034	97	10	study	study	NOUN
ajrhss-2034	97	11	therefore	therefore	ADV
ajrhss-2034	97	12	,	,	PUNCT
ajrhss-2034	97	13	comprises	comprise	VERB
ajrhss-2034	97	14	(	(	PUNCT
ajrhss-2034	97	15	240	240	NUM
ajrhss-2034	97	16	)	)	PUNCT
ajrhss-2034	97	17	shareholders	shareholder	NOUN
ajrhss-2034	97	18	,	,	PUNCT
ajrhss-2034	97	19	drawn	draw	VERB
ajrhss-2034	97	20	out	out	ADP
ajrhss-2034	97	21	of	of	ADP
ajrhss-2034	97	22	the	the	DET
ajrhss-2034	97	23	22	22	NUM
ajrhss-2034	97	24	authorized	authorize	VERB
ajrhss-2034	97	25	banks	bank	NOUN
ajrhss-2034	97	26	in	in	ADP
ajrhss-2034	97	27	nigeria	nigeria	PROPN
ajrhss-2034	97	28	,	,	PUNCT
ajrhss-2034	97	29	as	as	SCONJ
ajrhss-2034	97	30	approved	approve	VERB
ajrhss-2034	97	31	by	by	ADP
ajrhss-2034	97	32	the	the	DET
ajrhss-2034	97	33	central	central	ADJ
ajrhss-2034	97	34	bank	bank	PROPN
ajrhss-2034	97	35	of	of	ADP
ajrhss-2034	97	36	nigeria	nigeria	PROPN
ajrhss-2034	97	37	.	.	PUNCT
ajrhss-2034	98	1	sample	sample	NOUN
ajrhss-2034	98	2	size	size	NOUN
ajrhss-2034	98	3	determination	determination	NOUN
ajrhss-2034	98	4	the	the	DET
ajrhss-2034	98	5	sample	sample	NOUN
ajrhss-2034	98	6	size	size	NOUN
ajrhss-2034	98	7	consists	consist	VERB
ajrhss-2034	98	8	of	of	ADP
ajrhss-2034	98	9	one	one	NUM
ajrhss-2034	98	10	hundred	hundred	NUM
ajrhss-2034	98	11	and	and	CCONJ
ajrhss-2034	98	12	fifty	fifty	NUM
ajrhss-2034	98	13	(	(	PUNCT
ajrhss-2034	98	14	150	150	NUM
ajrhss-2034	98	15	)	)	PUNCT
ajrhss-2034	98	16	shareholders	shareholder	NOUN
ajrhss-2034	98	17	drawn	draw	VERB
ajrhss-2034	98	18	from	from	ADP
ajrhss-2034	98	19	the	the	DET
ajrhss-2034	98	20	240	240	NUM
ajrhss-2034	98	21	shareholders	shareholder	NOUN
ajrhss-2034	98	22	.	.	PUNCT
ajrhss-2034	99	1	this	this	PRON
ajrhss-2034	99	2	was	be	AUX
ajrhss-2034	99	3	determined	determine	VERB
ajrhss-2034	99	4	through	through	ADP
ajrhss-2034	99	5	the	the	DET
ajrhss-2034	99	6	application	application	NOUN
ajrhss-2034	99	7	of	of	ADP
ajrhss-2034	99	8	taro	taro	NOUN
ajrhss-2034	99	9	yamane	yamane	ADJ
ajrhss-2034	99	10	formula	formula	NOUN
ajrhss-2034	99	11	for	for	ADP
ajrhss-2034	99	12	determination	determination	NOUN
ajrhss-2034	99	13	of	of	ADP
ajrhss-2034	99	14	sample	sample	NOUN
ajrhss-2034	99	15	size	size	NOUN
ajrhss-2034	99	16	from	from	ADP
ajrhss-2034	99	17	known	know	VERB
ajrhss-2034	99	18	population	population	NOUN
ajrhss-2034	99	19	.	.	PUNCT
ajrhss-2034	100	1	hence	hence	ADV
ajrhss-2034	100	2	,	,	PUNCT
ajrhss-2034	100	3	one	one	NUM
ajrhss-2034	100	4	hundred	hundred	NUM
ajrhss-2034	100	5	and	and	CCONJ
ajrhss-2034	100	6	fifty	fifty	NUM
ajrhss-2034	100	7	(	(	PUNCT
ajrhss-2034	100	8	150	150	NUM
ajrhss-2034	100	9	)	)	PUNCT
ajrhss-2034	100	10	copies	copy	NOUN
ajrhss-2034	100	11	of	of	ADP
ajrhss-2034	100	12	the	the	DET
ajrhss-2034	100	13	research	research	NOUN
ajrhss-2034	100	14	instrument	instrument	NOUN
ajrhss-2034	100	15	(	(	PUNCT
ajrhss-2034	100	16	questionnaire	questionnaire	NOUN
ajrhss-2034	100	17	)	)	PUNCT
ajrhss-2034	100	18	were	be	AUX
ajrhss-2034	100	19	distributed	distribute	VERB
ajrhss-2034	100	20	to	to	ADP
ajrhss-2034	100	21	shareholders	shareholder	NOUN
ajrhss-2034	100	22	of	of	ADP
ajrhss-2034	100	23	the	the	DET
ajrhss-2034	100	24	above	above	ADJ
ajrhss-2034	100	25	banks	bank	NOUN
ajrhss-2034	100	26	in	in	ADP
ajrhss-2034	100	27	nigeria	nigeria	PROPN
ajrhss-2034	100	28	.	.	PUNCT
ajrhss-2034	101	1	table	table	NOUN
ajrhss-2034	101	2	1	1	NUM
ajrhss-2034	101	3	:	:	PUNCT
ajrhss-2034	101	4	study	study	VERB
ajrhss-2034	101	5	sample	sample	NOUN
ajrhss-2034	101	6	s	s	NOUN
ajrhss-2034	101	7	/	/	SYM
ajrhss-2034	101	8	n	n	CCONJ
ajrhss-2034	101	9	banks	bank	NOUN
ajrhss-2034	101	10	number	number	NOUN
ajrhss-2034	101	11	of	of	ADP
ajrhss-2034	101	12	shareholders	shareholder	NOUN
ajrhss-2034	101	13	1	1	NUM
ajrhss-2034	101	14	access	access	NOUN
ajrhss-2034	101	15	bank	bank	NOUN
ajrhss-2034	101	16	8	8	NUM
ajrhss-2034	101	17	2	2	NUM
ajrhss-2034	101	18	citibank	citibank	NOUN
ajrhss-2034	101	19	7	7	NUM
ajrhss-2034	101	20	3	3	NUM
ajrhss-2034	101	21	.	.	PUNCT
ajrhss-2034	102	1	daimond	daimond	PROPN
ajrhss-2034	102	2	bank	bank	PROPN
ajrhss-2034	102	3	8	8	NUM
ajrhss-2034	102	4	4	4	NUM
ajrhss-2034	102	5	ecobank	ecobank	NOUN
ajrhss-2034	102	6	nigeria	nigeria	PROPN
ajrhss-2034	102	7	8	8	NUM
ajrhss-2034	102	8	5	5	NUM
ajrhss-2034	102	9	fidelity	fidelity	PROPN
ajrhss-2034	102	10	bank	bank	PROPN
ajrhss-2034	102	11	nigeria	nigeria	PROPN
ajrhss-2034	102	12	8	8	NUM
ajrhss-2034	102	13	6	6	NUM
ajrhss-2034	102	14	first	first	ADJ
ajrhss-2034	102	15	bank	bank	NOUN
ajrhss-2034	102	16	of	of	ADP
ajrhss-2034	102	17	nigeria	nigeria	PROPN
ajrhss-2034	102	18	8	8	NUM
ajrhss-2034	102	19	7	7	NUM
ajrhss-2034	102	20	first	first	ADJ
ajrhss-2034	102	21	city	city	NOUN
ajrhss-2034	102	22	monument	monument	NOUN
ajrhss-2034	102	23	bank	bank	PROPN
ajrhss-2034	102	24	8	8	NUM
ajrhss-2034	102	25	8	8	NUM
ajrhss-2034	102	26	guaranty	guaranty	NOUN
ajrhss-2034	102	27	trust	trust	NOUN
ajrhss-2034	102	28	bank	bank	NOUN
ajrhss-2034	102	29	8	8	NUM
ajrhss-2034	102	30	9	9	NUM
ajrhss-2034	102	31	heritage	heritage	NOUN
ajrhss-2034	102	32	bank	bank	NOUN
ajrhss-2034	102	33	pic	pic	NOUN
ajrhss-2034	102	34	8	8	NUM
ajrhss-2034	102	35	10	10	NUM
ajrhss-2034	102	36	keystone	keystone	NOUN
ajrhss-2034	102	37	banklimited	banklimite	VERB
ajrhss-2034	102	38	8	8	NUM
ajrhss-2034	102	39	11	11	NUM
ajrhss-2034	102	40	skye	skye	PROPN
ajrhss-2034	102	41	bank	bank	NOUN
ajrhss-2034	102	42	8	8	NUM
ajrhss-2034	102	43	12	12	NUM
ajrhss-2034	102	44	stanbic	stanbic	ADJ
ajrhss-2034	102	45	ibtc	ibtc	PROPN
ajrhss-2034	102	46	bank	bank	PROPN
ajrhss-2034	102	47	nigeria	nigeria	PROPN
ajrhss-2034	102	48	ltd	ltd	PROPN
ajrhss-2034	102	49	8	8	NUM
ajrhss-2034	102	50	13	13	NUM
ajrhss-2034	102	51	standard	standard	ADJ
ajrhss-2034	102	52	charterd	charterd	NOUN
ajrhss-2034	102	53	bank	bank	PROPN
ajrhss-2034	102	54	8	8	NUM
ajrhss-2034	102	55	14	14	NUM
ajrhss-2034	102	56	sterling	sterling	NOUN
ajrhss-2034	102	57	bank	bank	NOUN
ajrhss-2034	102	58	8	8	NUM
ajrhss-2034	102	59	15	15	NUM
ajrhss-2034	102	60	union	union	PROPN
ajrhss-2034	102	61	bank	bank	PROPN
ajrhss-2034	102	62	of	of	ADP
ajrhss-2034	102	63	nigeria	nigeria	PROPN
ajrhss-2034	102	64	8	8	NUM
ajrhss-2034	102	65	16	16	NUM
ajrhss-2034	102	66	united	united	PROPN
ajrhss-2034	102	67	bank	bank	PROPN
ajrhss-2034	102	68	for	for	ADP
ajrhss-2034	102	69	africa	africa	PROPN
ajrhss-2034	102	70	8	8	NUM
ajrhss-2034	102	71	17	17	NUM
ajrhss-2034	102	72	unity	unity	NOUN
ajrhss-2034	102	73	bank	bank	PROPN
ajrhss-2034	102	74	plc	plc	PROPN
ajrhss-2034	102	75	7	7	NUM
ajrhss-2034	102	76	18	18	NUM
ajrhss-2034	102	77	wema	wema	NOUN
ajrhss-2034	102	78	bank	bank	NOUN
ajrhss-2034	102	79	8	8	NUM
ajrhss-2034	102	80	19	19	NUM
ajrhss-2034	102	81	zenith	zenith	PROPN
ajrhss-2034	102	82	bank	bank	PROPN
ajrhss-2034	102	83	8	8	NUM
ajrhss-2034	102	84	total	total	NOUN
ajrhss-2034	102	85	150	150	NUM
ajrhss-2034	102	86	research	research	NOUN
ajrhss-2034	102	87	instrument	instrument	NOUN
ajrhss-2034	102	88	the	the	DET
ajrhss-2034	102	89	research	research	NOUN
ajrhss-2034	102	90	instrument	instrument	NOUN
ajrhss-2034	102	91	that	that	PRON
ajrhss-2034	102	92	was	be	AUX
ajrhss-2034	102	93	used	use	VERB
ajrhss-2034	102	94	for	for	ADP
ajrhss-2034	102	95	data	datum	NOUN
ajrhss-2034	102	96	collection	collection	NOUN
ajrhss-2034	102	97	was	be	AUX
ajrhss-2034	102	98	a	a	DET
ajrhss-2034	102	99	well	well	ADV
ajrhss-2034	102	100	structured	structured	ADJ
ajrhss-2034	102	101	questionnaire	questionnaire	NOUN
ajrhss-2034	102	102	.	.	PUNCT
ajrhss-2034	103	1	moore	moore	PROPN
ajrhss-2034	103	2	(	(	PUNCT
ajrhss-2034	103	3	1987	1987	NUM
ajrhss-2034	103	4	)	)	PUNCT
ajrhss-2034	103	5	described	describe	VERB
ajrhss-2034	103	6	the	the	DET
ajrhss-2034	103	7	questionnaire	questionnaire	NOUN
ajrhss-2034	103	8	“	"	PUNCT
ajrhss-2034	103	9	as	as	ADP
ajrhss-2034	103	10	a	a	DET
ajrhss-2034	103	11	tool	tool	NOUN
ajrhss-2034	103	12	for	for	ADP
ajrhss-2034	103	13	data	datum	NOUN
ajrhss-2034	103	14	collection	collection	NOUN
ajrhss-2034	103	15	because	because	SCONJ
ajrhss-2034	103	16	it	it	PRON
ajrhss-2034	103	17	is	be	AUX
ajrhss-2034	103	18	quicker	quick	ADJ
ajrhss-2034	103	19	in	in	ADP
ajrhss-2034	103	20	getting	get	VERB
ajrhss-2034	103	21	data	datum	NOUN
ajrhss-2034	103	22	from	from	ADP
ajrhss-2034	103	23	respondents	respondent	NOUN
ajrhss-2034	103	24	and	and	CCONJ
ajrhss-2034	103	25	also	also	ADV
ajrhss-2034	103	26	flexible	flexible	ADJ
ajrhss-2034	103	27	and	and	CCONJ
ajrhss-2034	103	28	could	could	AUX
ajrhss-2034	103	29	be	be	AUX
ajrhss-2034	103	30	used	use	VERB
ajrhss-2034	103	31	to	to	PART
ajrhss-2034	103	32	gather	gather	VERB
ajrhss-2034	103	33	information	information	NOUN
ajrhss-2034	103	34	concerning	concern	VERB
ajrhss-2034	103	35	almost	almost	ADV
ajrhss-2034	103	36	any	any	PRON
ajrhss-2034	103	37	topic	topic	NOUN
ajrhss-2034	103	38	,	,	PUNCT
ajrhss-2034	103	39	from	from	ADP
ajrhss-2034	103	40	a	a	DET
ajrhss-2034	103	41	large	large	ADJ
ajrhss-2034	103	42	or	or	CCONJ
ajrhss-2034	103	43	small	small	ADJ
ajrhss-2034	103	44	number	number	NOUN
ajrhss-2034	103	45	of	of	ADP
ajrhss-2034	103	46	people	people	NOUN
ajrhss-2034	103	47	.	.	PUNCT
ajrhss-2034	103	48	”	"	PUNCT
ajrhss-2034	104	1	the	the	DET
ajrhss-2034	104	2	questionnaire	questionnaire	NOUN
ajrhss-2034	104	3	is	be	AUX
ajrhss-2034	104	4	divided	divide	VERB
ajrhss-2034	104	5	into	into	ADP
ajrhss-2034	104	6	two	two	NUM
ajrhss-2034	104	7	(	(	PUNCT
ajrhss-2034	104	8	$	$	NUM
ajrhss-2034	104	9	)	)	PUNCT
ajrhss-2034	104	10	parts	part	NOUN
ajrhss-2034	104	11	(	(	PUNCT
ajrhss-2034	104	12	see	see	VERB
ajrhss-2034	104	13	appendix	appendix	NOUN
ajrhss-2034	104	14	1	1	NUM
ajrhss-2034	104	15	)	)	PUNCT
ajrhss-2034	104	16	.	.	PUNCT
ajrhss-2034	105	1	the	the	DET
ajrhss-2034	105	2	first	first	ADJ
ajrhss-2034	105	3	part	part	NOUN
ajrhss-2034	105	4	(	(	PUNCT
ajrhss-2034	105	5	section	section	NOUN
ajrhss-2034	105	6	a	a	PRON
ajrhss-2034	105	7	)	)	PUNCT
ajrhss-2034	105	8	contains	contain	VERB
ajrhss-2034	105	9	the	the	DET
ajrhss-2034	105	10	covering	covering	NOUN
ajrhss-2034	105	11	letter	letter	NOUN
ajrhss-2034	105	12	the	the	DET
ajrhss-2034	105	13	second	second	ADJ
ajrhss-2034	105	14	part	part	NOUN
ajrhss-2034	105	15	(	(	PUNCT
ajrhss-2034	105	16	section	section	NOUN
ajrhss-2034	105	17	b	b	NOUN
ajrhss-2034	105	18	)	)	PUNCT
ajrhss-2034	105	19	contains	contain	VERB
ajrhss-2034	105	20	american	american	PROPN
ajrhss-2034	105	21	journal	journal	PROPN
ajrhss-2034	105	22	of	of	ADP
ajrhss-2034	105	23	research	research	NOUN
ajrhss-2034	105	24	in	in	ADP
ajrhss-2034	105	25	humanities	humanity	NOUN
ajrhss-2034	105	26	and	and	CCONJ
ajrhss-2034	105	27	social	social	ADJ
ajrhss-2034	105	28	sciences	science	NOUN
ajrhss-2034	105	29	volume	volume	NOUN
ajrhss-2034	105	30	8	8	NUM
ajrhss-2034	105	31	,	,	PUNCT
ajrhss-2034	105	32	jan	jan	PROPN
ajrhss-2034	105	33	.	.	PROPN
ajrhss-2034	105	34	,	,	PUNCT
ajrhss-2034	105	35	2023	2023	NUM
ajrhss-2034	105	36	p	p	NOUN
ajrhss-2034	105	37	a	a	DET
ajrhss-2034	105	38	g	g	NOUN
ajrhss-2034	105	39	e	e	NOUN
ajrhss-2034	105	40	|	|	ADV
ajrhss-2034	105	41	81	81	NUM
ajrhss-2034	105	42	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	105	43	selected	select	VERB
ajrhss-2034	105	44	demographic	demographic	ADJ
ajrhss-2034	105	45	information	information	NOUN
ajrhss-2034	105	46	of	of	ADP
ajrhss-2034	105	47	the	the	DET
ajrhss-2034	105	48	respondents	respondent	NOUN
ajrhss-2034	105	49	.	.	PUNCT
ajrhss-2034	106	1	the	the	DET
ajrhss-2034	106	2	third	third	ADJ
ajrhss-2034	106	3	part	part	NOUN
ajrhss-2034	106	4	of	of	ADP
ajrhss-2034	106	5	the	the	DET
ajrhss-2034	106	6	questionnaire	questionnaire	NOUN
ajrhss-2034	106	7	(	(	PUNCT
ajrhss-2034	106	8	section	section	NOUN
ajrhss-2034	106	9	c	c	NOUN
ajrhss-2034	106	10	)	)	PUNCT
ajrhss-2034	106	11	measures	measure	NOUN
ajrhss-2034	106	12	both	both	CCONJ
ajrhss-2034	106	13	the	the	DET
ajrhss-2034	106	14	dependent	dependent	ADJ
ajrhss-2034	106	15	and	and	CCONJ
ajrhss-2034	106	16	the	the	DET
ajrhss-2034	106	17	independent	independent	ADJ
ajrhss-2034	106	18	variables	variable	NOUN
ajrhss-2034	106	19	of	of	ADP
ajrhss-2034	106	20	the	the	DET
ajrhss-2034	106	21	study	study	NOUN
ajrhss-2034	106	22	.	.	PUNCT
ajrhss-2034	107	1	sources	source	NOUN
ajrhss-2034	107	2	of	of	ADP
ajrhss-2034	107	3	data	datum	NOUN
ajrhss-2034	107	4	!	!	PUNCT
ajrhss-2034	107	5	.	.	PUNCT
ajrhss-2034	108	1	the	the	DET
ajrhss-2034	108	2	data	datum	NOUN
ajrhss-2034	108	3	for	for	ADP
ajrhss-2034	108	4	any	any	DET
ajrhss-2034	108	5	research	research	NOUN
ajrhss-2034	108	6	under	under	ADP
ajrhss-2034	108	7	investigation	investigation	NOUN
ajrhss-2034	108	8	are	be	AUX
ajrhss-2034	108	9	primary	primary	ADJ
ajrhss-2034	108	10	and	and	CCONJ
ajrhss-2034	108	11	secondary	secondary	ADJ
ajrhss-2034	108	12	data	datum	NOUN
ajrhss-2034	108	13	.	.	PUNCT
ajrhss-2034	109	1	however	however	ADV
ajrhss-2034	109	2	,	,	PUNCT
ajrhss-2034	109	3	this	this	DET
ajrhss-2034	109	4	study	study	NOUN
ajrhss-2034	109	5	will	will	AUX
ajrhss-2034	109	6	employ	employ	VERB
ajrhss-2034	109	7	only	only	ADV
ajrhss-2034	109	8	the	the	DET
ajrhss-2034	109	9	primary	primary	ADJ
ajrhss-2034	109	10	data	datum	NOUN
ajrhss-2034	109	11	which	which	PRON
ajrhss-2034	109	12	was	be	AUX
ajrhss-2034	109	13	obtained	obtain	VERB
ajrhss-2034	109	14	from	from	ADP
ajrhss-2034	109	15	the	the	DET
ajrhss-2034	109	16	respondents	respondent	NOUN
ajrhss-2034	109	17	through	through	ADP
ajrhss-2034	109	18	the	the	DET
ajrhss-2034	109	19	use	use	NOUN
ajrhss-2034	109	20	of	of	ADP
ajrhss-2034	109	21	structured	structured	ADJ
ajrhss-2034	109	22	questionnaire	questionnaire	NOUN
ajrhss-2034	109	23	that	that	PRON
ajrhss-2034	109	24	was	be	AUX
ajrhss-2034	109	25	administered	administer	VERB
ajrhss-2034	109	26	on	on	ADP
ajrhss-2034	109	27	the	the	DET
ajrhss-2034	109	28	study	study	NOUN
ajrhss-2034	109	29	sample	sample	NOUN
ajrhss-2034	109	30	.	.	PUNCT
ajrhss-2034	110	1	method	method	NOUN
ajrhss-2034	110	2	of	of	ADP
ajrhss-2034	110	3	data	datum	NOUN
ajrhss-2034	110	4	analysis	analysis	NOUN
ajrhss-2034	110	5	demographic	demographic	ADJ
ajrhss-2034	110	6	characteristics	characteristic	NOUN
ajrhss-2034	110	7	of	of	ADP
ajrhss-2034	110	8	respondents	respondent	NOUN
ajrhss-2034	110	9	were	be	AUX
ajrhss-2034	110	10	analysed	analyse	VERB
ajrhss-2034	110	11	using	use	VERB
ajrhss-2034	110	12	statistical	statistical	ADJ
ajrhss-2034	110	13	tools	tool	NOUN
ajrhss-2034	110	14	such	such	ADJ
ajrhss-2034	110	15	as	as	ADP
ajrhss-2034	110	16	percentages	percentage	NOUN
ajrhss-2034	110	17	,	,	PUNCT
ajrhss-2034	110	18	frequency	frequency	NOUN
ajrhss-2034	110	19	and	and	CCONJ
ajrhss-2034	110	20	mean	mean	ADJ
ajrhss-2034	110	21	.	.	PUNCT
ajrhss-2034	111	1	pearson	pearson	PROPN
ajrhss-2034	111	2	correlation	correlation	PROPN
ajrhss-2034	111	3	coefficient	coefficient	NOUN
ajrhss-2034	111	4	was	be	AUX
ajrhss-2034	111	5	used	use	VERB
ajrhss-2034	111	6	to	to	PART
ajrhss-2034	111	7	analyses	analyse	VERB
ajrhss-2034	111	8	the	the	DET
ajrhss-2034	111	9	relationship	relationship	NOUN
ajrhss-2034	111	10	between	between	ADP
ajrhss-2034	111	11	the	the	DET
ajrhss-2034	111	12	dependent	dependent	ADJ
ajrhss-2034	111	13	variable	variable	NOUN
ajrhss-2034	111	14	and	and	CCONJ
ajrhss-2034	111	15	the	the	DET
ajrhss-2034	111	16	independent	independent	ADJ
ajrhss-2034	111	17	variables	variable	NOUN
ajrhss-2034	111	18	.	.	PUNCT
ajrhss-2034	112	1	all	all	DET
ajrhss-2034	112	2	analyses	analysis	NOUN
ajrhss-2034	112	3	were	be	AUX
ajrhss-2034	112	4	done	do	VERB
ajrhss-2034	112	5	using	use	VERB
ajrhss-2034	112	6	statistical	statistical	ADJ
ajrhss-2034	112	7	package	package	NOUN
ajrhss-2034	112	8	for	for	ADP
ajrhss-2034	112	9	social	social	ADJ
ajrhss-2034	112	10	sciences	science	NOUN
ajrhss-2034	112	11	(	(	PUNCT
ajrhss-2034	112	12	spss	spss	PROPN
ajrhss-2034	112	13	22.0	22.0	NUM
ajrhss-2034	112	14	version	version	NOUN
ajrhss-2034	112	15	)	)	PUNCT
ajrhss-2034	112	16	at	at	ADP
ajrhss-2034	112	17	5	5	NUM
ajrhss-2034	112	18	%	%	NOUN
ajrhss-2034	112	19	level	level	NOUN
ajrhss-2034	112	20	of	of	ADP
ajrhss-2034	112	21	significance	significance	NOUN
ajrhss-2034	112	22	.	.	PUNCT
ajrhss-2034	113	1	results	result	NOUN
ajrhss-2034	113	2	and	and	CCONJ
ajrhss-2034	113	3	discussion	discussion	NOUN
ajrhss-2034	113	4	data	datum	NOUN
ajrhss-2034	113	5	presentation	presentation	NOUN
ajrhss-2034	113	6	data	datum	NOUN
ajrhss-2034	113	7	was	be	AUX
ajrhss-2034	113	8	gotten	get	VERB
ajrhss-2034	113	9	from	from	ADP
ajrhss-2034	113	10	one	one	NUM
ajrhss-2034	113	11	hundred	hundred	NUM
ajrhss-2034	113	12	and	and	CCONJ
ajrhss-2034	113	13	fifty	fifty	NUM
ajrhss-2034	113	14	(	(	PUNCT
ajrhss-2034	113	15	150	150	NUM
ajrhss-2034	113	16	)	)	PUNCT
ajrhss-2034	113	17	shareholders	shareholder	NOUN
ajrhss-2034	113	18	of	of	ADP
ajrhss-2034	113	19	the	the	DET
ajrhss-2034	113	20	24	24	NUM
ajrhss-2034	113	21	authorized	authorize	VERB
ajrhss-2034	113	22	banks	bank	NOUN
ajrhss-2034	113	23	in	in	ADP
ajrhss-2034	113	24	nigeria	nigeria	PROPN
ajrhss-2034	113	25	,	,	PUNCT
ajrhss-2034	113	26	as	as	SCONJ
ajrhss-2034	113	27	approved	approve	VERB
ajrhss-2034	113	28	by	by	ADP
ajrhss-2034	113	29	the	the	DET
ajrhss-2034	113	30	cbn	cbn	PROPN
ajrhss-2034	113	31	,	,	PUNCT
ajrhss-2034	113	32	through	through	ADP
ajrhss-2034	113	33	the	the	DET
ajrhss-2034	113	34	use	use	NOUN
ajrhss-2034	113	35	of	of	ADP
ajrhss-2034	113	36	our	our	PRON
ajrhss-2034	113	37	questionnaire	questionnaire	NOUN
ajrhss-2034	113	38	which	which	PRON
ajrhss-2034	113	39	was	be	AUX
ajrhss-2034	113	40	analyzed	analyze	VERB
ajrhss-2034	113	41	using	use	VERB
ajrhss-2034	113	42	both	both	CCONJ
ajrhss-2034	113	43	descriptive	descriptive	ADJ
ajrhss-2034	113	44	and	and	CCONJ
ajrhss-2034	113	45	inferential	inferential	ADJ
ajrhss-2034	113	46	statistics	statistic	NOUN
ajrhss-2034	113	47	.	.	PUNCT
ajrhss-2034	114	1	pearson	pearson	PROPN
ajrhss-2034	114	2	’s	’s	PART
ajrhss-2034	114	3	correlation	correlation	NOUN
ajrhss-2034	114	4	coefficient	coefficient	NOUN
ajrhss-2034	114	5	was	be	AUX
ajrhss-2034	114	6	used	use	VERB
ajrhss-2034	114	7	to	to	PART
ajrhss-2034	114	8	test	test	VERB
ajrhss-2034	114	9	the	the	DET
ajrhss-2034	114	10	research	research	NOUN
ajrhss-2034	114	11	hypotheses	hypothesis	NOUN
ajrhss-2034	114	12	.	.	PUNCT
ajrhss-2034	115	1	table	table	NOUN
ajrhss-2034	115	2	2	2	NUM
ajrhss-2034	115	3	:	:	PUNCT
ajrhss-2034	115	4	description	description	NOUN
ajrhss-2034	115	5	of	of	ADP
ajrhss-2034	115	6	income	income	NOUN
ajrhss-2034	115	7	smoothing	smooth	VERB
ajrhss-2034	115	8	s	s	NOUN
ajrhss-2034	115	9	/	/	SYM
ajrhss-2034	115	10	n	n	PRON
ajrhss-2034	115	11	strongly	strongly	ADV
ajrhss-2034	115	12	agree	agree	VERB
ajrhss-2034	115	13	agree	agree	ADJ
ajrhss-2034	115	14	undecided	undecided	ADJ
ajrhss-2034	115	15	disagree	disagree	NOUN
ajrhss-2034	115	16	strongly	strongly	ADV
ajrhss-2034	115	17	disagree	disagree	VERB
ajrhss-2034	115	18	total	total	ADJ
ajrhss-2034	115	19	mean	mean	NOUN
ajrhss-2034	115	20	5	5	NUM
ajrhss-2034	115	21	4	4	NUM
ajrhss-2034	115	22	3	3	NUM
ajrhss-2034	115	23	2	2	NUM
ajrhss-2034	115	24	1	1	NUM
ajrhss-2034	115	25	q7	q7	PROPN
ajrhss-2034	115	26	70	70	NUM
ajrhss-2034	115	27	45	45	NUM
ajrhss-2034	115	28	12	12	NUM
ajrhss-2034	115	29	0	0	NUM
ajrhss-2034	115	30	0	0	NUM
ajrhss-2034	115	31	127	127	NUM
ajrhss-2034	115	32	4.46	4.46	NUM
ajrhss-2034	115	33	percentage	percentage	NOUN
ajrhss-2034	115	34	55.1	55.1	NUM
ajrhss-2034	115	35	%	%	NOUN
ajrhss-2034	115	36	35.4	35.4	NUM
ajrhss-2034	115	37	%	%	NOUN
ajrhss-2034	115	38	9.4	9.4	NUM
ajrhss-2034	115	39	%	%	NOUN
ajrhss-2034	115	40	0.0	0.0	NUM
ajrhss-2034	115	41	%	%	NOUN
ajrhss-2034	115	42	0.0	0.0	NUM
ajrhss-2034	115	43	%	%	NOUN
ajrhss-2034	115	44	100	100	NUM
ajrhss-2034	115	45	%	%	NOUN
ajrhss-2034	115	46	q8	q8	PROPN
ajrhss-2034	115	47	36	36	NUM
ajrhss-2034	115	48	66	66	NUM
ajrhss-2034	115	49	25	25	NUM
ajrhss-2034	115	50	0	0	NUM
ajrhss-2034	115	51	0	0	NUM
ajrhss-2034	115	52	127	127	NUM
ajrhss-2034	115	53	4.09	4.09	NUM
ajrhss-2034	115	54	percentage	percentage	NOUN
ajrhss-2034	115	55	28.3	28.3	NUM
ajrhss-2034	115	56	%	%	NOUN
ajrhss-2034	115	57	52.0	52.0	NUM
ajrhss-2034	115	58	%	%	NOUN
ajrhss-2034	115	59	19.7	19.7	NUM
ajrhss-2034	115	60	%	%	NOUN
ajrhss-2034	115	61	0.0	0.0	NUM
ajrhss-2034	115	62	%	%	NOUN
ajrhss-2034	115	63	0.0	0.0	NUM
ajrhss-2034	115	64	%	%	NOUN
ajrhss-2034	115	65	.	.	PUNCT
ajrhss-2034	116	1	100	100	NUM
ajrhss-2034	116	2	%	%	NOUN
ajrhss-2034	116	3	q9	q9	PROPN
ajrhss-2034	116	4	51	51	NUM
ajrhss-2034	116	5	51	51	NUM
ajrhss-2034	116	6	25	25	NUM
ajrhss-2034	116	7	0	0	NUM
ajrhss-2034	116	8	0	0	NUM
ajrhss-2034	116	9	127	127	NUM
ajrhss-2034	116	10	4.20	4.20	NUM
ajrhss-2034	116	11	percentage	percentage	NOUN
ajrhss-2034	116	12	40.2	40.2	NUM
ajrhss-2034	116	13	%	%	NOUN
ajrhss-2034	116	14	40.2	40.2	NUM
ajrhss-2034	116	15	%	%	NOUN
ajrhss-2034	116	16	19.7	19.7	NUM
ajrhss-2034	116	17	%	%	NOUN
ajrhss-2034	116	18	0.0	0.0	NUM
ajrhss-2034	116	19	%	%	NOUN
ajrhss-2034	116	20	0.0	0.0	NUM
ajrhss-2034	116	21	%	%	NOUN
ajrhss-2034	116	22	100	100	NUM
ajrhss-2034	116	23	%	%	NOUN
ajrhss-2034	116	24	q10	q10	PROPN
ajrhss-2034	116	25	39	39	NUM
ajrhss-2034	116	26	76	76	NUM
ajrhss-2034	116	27	12	12	NUM
ajrhss-2034	116	28	0	0	NUM
ajrhss-2034	116	29	0	0	NUM
ajrhss-2034	116	30	127	127	NUM
ajrhss-2034	116	31	4.21	4.21	NUM
ajrhss-2034	116	32	percentage	percentage	NOUN
ajrhss-2034	116	33	30.7	30.7	NUM
ajrhss-2034	116	34	%	%	NOUN
ajrhss-2034	116	35	59.8	59.8	NUM
ajrhss-2034	116	36	%	%	NOUN
ajrhss-2034	116	37	9.4	9.4	NUM
ajrhss-2034	116	38	%	%	NOUN
ajrhss-2034	116	39	0.0	0.0	NUM
ajrhss-2034	116	40	%	%	NOUN
ajrhss-2034	116	41	0.0	0.0	NUM
ajrhss-2034	116	42	%	%	NOUN
ajrhss-2034	116	43	100	100	NUM
ajrhss-2034	116	44	%	%	NOUN
ajrhss-2034	116	45	over	over	ADP
ajrhss-2034	116	46	all	all	PRON
ajrhss-2034	116	47	mean	mean	VERB
ajrhss-2034	116	48	4.24	4.24	NUM
ajrhss-2034	116	49	table	table	NOUN
ajrhss-2034	116	50	2	2	NUM
ajrhss-2034	116	51	shows	show	VERB
ajrhss-2034	116	52	that	that	SCONJ
ajrhss-2034	116	53	majority	majority	NOUN
ajrhss-2034	116	54	of	of	ADP
ajrhss-2034	116	55	the	the	DET
ajrhss-2034	116	56	respondents	respondent	NOUN
ajrhss-2034	116	57	agreed	agree	VERB
ajrhss-2034	116	58	with	with	ADP
ajrhss-2034	116	59	the	the	DET
ajrhss-2034	116	60	statements	statement	NOUN
ajrhss-2034	116	61	measuring	measure	VERB
ajrhss-2034	116	62	income	income	NOUN
ajrhss-2034	116	63	smoothing	smoothing	NOUN
ajrhss-2034	116	64	which	which	PRON
ajrhss-2034	116	65	states	state	VERB
ajrhss-2034	116	66	that	that	SCONJ
ajrhss-2034	116	67	:	:	PUNCT
ajrhss-2034	116	68	there	there	PRON
ajrhss-2034	116	69	is	be	VERB
ajrhss-2034	116	70	usually	usually	ADV
ajrhss-2034	116	71	prompt	prompt	ADJ
ajrhss-2034	116	72	service	service	NOUN
ajrhss-2034	116	73	through	through	ADP
ajrhss-2034	116	74	the	the	DET
ajrhss-2034	116	75	use	use	NOUN
ajrhss-2034	116	76	of	of	ADP
ajrhss-2034	116	77	income	income	NOUN
ajrhss-2034	116	78	smoothing	smoothing	NOUN
ajrhss-2034	116	79	(	(	PUNCT
ajrhss-2034	116	80	χ2=4.46	χ2=4.46	NOUN
ajrhss-2034	116	81	)	)	PUNCT
ajrhss-2034	116	82	;	;	PUNCT
ajrhss-2034	116	83	income	income	NOUN
ajrhss-2034	116	84	smoothing	smoothing	NOUN
ajrhss-2034	116	85	is	be	AUX
ajrhss-2034	116	86	an	an	DET
ajrhss-2034	116	87	effective	effective	ADJ
ajrhss-2034	116	88	dimension	dimension	NOUN
ajrhss-2034	116	89	of	of	ADP
ajrhss-2034	116	90	creative	creative	ADJ
ajrhss-2034	116	91	accounting	accounting	NOUN
ajrhss-2034	116	92	(	(	PUNCT
ajrhss-2034	116	93	χ2	χ2	PROPN
ajrhss-2034	116	94	4.09	4.09	NUM
ajrhss-2034	116	95	)	)	PUNCT
ajrhss-2034	116	96	;	;	PUNCT
ajrhss-2034	116	97	income	income	NOUN
ajrhss-2034	116	98	smoothing	smoothing	NOUN
ajrhss-2034	116	99	has	have	VERB
ajrhss-2034	116	100	a	a	DET
ajrhss-2034	116	101	major	major	ADJ
ajrhss-2034	116	102	influence	influence	NOUN
ajrhss-2034	116	103	on	on	ADP
ajrhss-2034	116	104	creative	creative	ADJ
ajrhss-2034	116	105	accounting	accounting	NOUN
ajrhss-2034	116	106	(	(	PUNCT
ajrhss-2034	116	107	χ2	χ2	NOUN
ajrhss-2034	116	108	=	=	SYM
ajrhss-2034	116	109	4.20	4.20	NUM
ajrhss-2034	116	110	)	)	PUNCT
ajrhss-2034	116	111	;	;	PUNCT
ajrhss-2034	116	112	banks	bank	NOUN
ajrhss-2034	116	113	arc	arc	VERB
ajrhss-2034	116	114	committed	commit	VERB
ajrhss-2034	116	115	to	to	ADP
ajrhss-2034	116	116	success	success	NOUN
ajrhss-2034	116	117	of	of	ADP
ajrhss-2034	116	118	creative	creative	ADJ
ajrhss-2034	116	119	accounting	accounting	NOUN
ajrhss-2034	116	120	through	through	ADP
ajrhss-2034	116	121	income	income	NOUN
ajrhss-2034	116	122	smoothing	smoothing	NOUN
ajrhss-2034	116	123	(	(	PUNCT
ajrhss-2034	116	124	χ2	χ2	PROPN
ajrhss-2034	116	125	=	=	SYM
ajrhss-2034	116	126	4.21	4.21	NUM
ajrhss-2034	116	127	)	)	PUNCT
ajrhss-2034	116	128	.	.	PUNCT
ajrhss-2034	117	1	the	the	DET
ajrhss-2034	117	2	overall	overall	ADJ
ajrhss-2034	117	3	mean	mean	ADJ
ajrhss-2034	117	4	score	score	NOUN
ajrhss-2034	117	5	of	of	ADP
ajrhss-2034	117	6	4.24	4.24	NUM
ajrhss-2034	117	7	confirms	confirm	VERB
ajrhss-2034	117	8	that	that	SCONJ
ajrhss-2034	117	9	majority	majority	NOUN
ajrhss-2034	117	10	of	of	ADP
ajrhss-2034	117	11	the	the	DET
ajrhss-2034	117	12	respondents	respondent	NOUN
ajrhss-2034	117	13	agreed	agree	VERB
ajrhss-2034	117	14	that	that	SCONJ
ajrhss-2034	117	15	there	there	PRON
ajrhss-2034	117	16	is	be	VERB
ajrhss-2034	117	17	a	a	DET
ajrhss-2034	117	18	high	high	ADJ
ajrhss-2034	117	19	level	level	NOUN
ajrhss-2034	117	20	(	(	PUNCT
ajrhss-2034	117	21	usage	usage	NOUN
ajrhss-2034	117	22	)	)	PUNCT
ajrhss-2034	117	23	of	of	ADP
ajrhss-2034	117	24	income	income	NOUN
ajrhss-2034	117	25	smoothing	smoothing	NOUN
ajrhss-2034	117	26	.	.	PUNCT
ajrhss-2034	118	1	american	american	ADJ
ajrhss-2034	118	2	journal	journal	PROPN
ajrhss-2034	118	3	of	of	ADP
ajrhss-2034	118	4	research	research	NOUN
ajrhss-2034	118	5	in	in	ADP
ajrhss-2034	118	6	humanities	humanity	NOUN
ajrhss-2034	118	7	and	and	CCONJ
ajrhss-2034	118	8	social	social	ADJ
ajrhss-2034	118	9	sciences	science	NOUN
ajrhss-2034	118	10	volume	volume	NOUN
ajrhss-2034	118	11	8	8	NUM
ajrhss-2034	118	12	,	,	PUNCT
ajrhss-2034	118	13	jan	jan	PROPN
ajrhss-2034	118	14	.	.	PROPN
ajrhss-2034	118	15	,	,	PUNCT
ajrhss-2034	118	16	2023	2023	NUM
ajrhss-2034	118	17	p	p	NOUN
ajrhss-2034	118	18	a	a	DET
ajrhss-2034	118	19	g	g	NOUN
ajrhss-2034	118	20	e	e	NOUN
ajrhss-2034	118	21	|	|	ADV
ajrhss-2034	118	22	82	82	NUM
ajrhss-2034	118	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	118	24	table	table	NOUN
ajrhss-2034	118	25	3	3	NUM
ajrhss-2034	118	26	:	:	PUNCT
ajrhss-2034	118	27	description	description	NOUN
ajrhss-2034	118	28	of	of	ADP
ajrhss-2034	118	29	off	off	ADP
ajrhss-2034	118	30	balance	balance	NOUN
ajrhss-2034	118	31	sheet	sheet	NOUN
ajrhss-2034	118	32	s	s	NOUN
ajrhss-2034	118	33	/	/	SYM
ajrhss-2034	118	34	n	n	PRON
ajrhss-2034	118	35	strongly	strongly	ADV
ajrhss-2034	118	36	agree	agree	VERB
ajrhss-2034	118	37	agree	agree	VERB
ajrhss-2034	118	38	not	not	PART
ajrhss-2034	118	39	sure	sure	ADV
ajrhss-2034	118	40	disagree	disagree	VERB
ajrhss-2034	118	41	strongly	strongly	ADV
ajrhss-2034	118	42	disagree	disagree	VERB
ajrhss-2034	118	43	total	total	ADJ
ajrhss-2034	118	44	mean	mean	NOUN
ajrhss-2034	118	45	5	5	NUM
ajrhss-2034	118	46	4	4	NUM
ajrhss-2034	118	47	3	3	NUM
ajrhss-2034	118	48	2	2	NUM
ajrhss-2034	118	49	1	1	NUM
ajrhss-2034	118	50	qll	qll	VERB
ajrhss-2034	118	51	72	72	NUM
ajrhss-2034	118	52	45	45	NUM
ajrhss-2034	118	53	10	10	NUM
ajrhss-2034	118	54	0	0	NUM
ajrhss-2034	118	55	0	0	NUM
ajrhss-2034	118	56	127	127	NUM
ajrhss-2034	118	57	4.49	4.49	NUM
ajrhss-2034	118	58	percentag	percentag	NOUN
ajrhss-2034	118	59	e	e	NOUN
ajrhss-2034	118	60	56.7	56.7	NUM
ajrhss-2034	118	61	%	%	NOUN
ajrhss-2034	118	62	35.4	35.4	NUM
ajrhss-2034	118	63	%	%	NOUN
ajrhss-2034	118	64	7.9	7.9	NUM
ajrhss-2034	118	65	%	%	NOUN
ajrhss-2034	118	66	0.0	0.0	NUM
ajrhss-2034	118	67	%	%	NOUN
ajrhss-2034	118	68	0.0	0.0	NUM
ajrhss-2034	118	69	%	%	NOUN
ajrhss-2034	118	70	100	100	NUM
ajrhss-2034	118	71	%	%	NOUN
ajrhss-2034	118	72	q12	q12	NOUN
ajrhss-2034	118	73	78	78	NUM
ajrhss-2034	118	74	49	49	NUM
ajrhss-2034	118	75	0	0	NUM
ajrhss-2034	118	76	0	0	NUM
ajrhss-2034	118	77	0	0	NUM
ajrhss-2034	118	78	127	127	NUM
ajrhss-2034	118	79	4.61	4.61	NUM
ajrhss-2034	118	80	percentag	percentag	NOUN
ajrhss-2034	118	81	e	e	NOUN
ajrhss-2034	118	82	61.4	61.4	NUM
ajrhss-2034	118	83	%	%	NOUN
ajrhss-2034	118	84	38.6	38.6	NUM
ajrhss-2034	118	85	%	%	NOUN
ajrhss-2034	118	86	0.0	0.0	NUM
ajrhss-2034	118	87	%	%	NOUN
ajrhss-2034	118	88	0.0	0.0	NUM
ajrhss-2034	118	89	%	%	NOUN
ajrhss-2034	118	90	0.0	0.0	NUM
ajrhss-2034	118	91	%	%	NOUN
ajrhss-2034	118	92	100	100	NUM
ajrhss-2034	118	93	%	%	NOUN
ajrhss-2034	118	94	q13	q13	NOUN
ajrhss-2034	118	95	64	64	NUM
ajrhss-2034	118	96	55	55	NUM
ajrhss-2034	118	97	6	6	NUM
ajrhss-2034	118	98	2	2	NUM
ajrhss-2034	118	99	0	0	NUM
ajrhss-2034	118	100	127	127	NUM
ajrhss-2034	118	101	4.43	4.43	NUM
ajrhss-2034	118	102	percentag	percentag	NOUN
ajrhss-2034	118	103	e	e	NOUN
ajrhss-2034	118	104	50.4	50.4	NUM
ajrhss-2034	118	105	%	%	NOUN
ajrhss-2034	118	106	43.3	43.3	NUM
ajrhss-2034	118	107	%	%	NOUN
ajrhss-2034	118	108	4.7	4.7	NUM
ajrhss-2034	118	109	%	%	NOUN
ajrhss-2034	118	110	1.6	1.6	NUM
ajrhss-2034	118	111	%	%	NOUN
ajrhss-2034	118	112	0.0	0.0	NUM
ajrhss-2034	118	113	%	%	NOUN
ajrhss-2034	118	114	100	100	NUM
ajrhss-2034	118	115	%	%	NOUN
ajrhss-2034	118	116	q14	q14	NOUN
ajrhss-2034	118	117	49	49	NUM
ajrhss-2034	118	118	63	63	NUM
ajrhss-2034	118	119	8	8	NUM
ajrhss-2034	118	120	7	7	NUM
ajrhss-2034	118	121	0	0	NUM
ajrhss-2034	118	122	127	127	NUM
ajrhss-2034	118	123	4.21	4.21	NUM
ajrhss-2034	118	124	percentag	percentag	NOUN
ajrhss-2034	118	125	e	e	NOUN
ajrhss-2034	118	126	38.6	38.6	NUM
ajrhss-2034	118	127	%	%	NOUN
ajrhss-2034	118	128	49.6	49.6	NUM
ajrhss-2034	118	129	%	%	NOUN
ajrhss-2034	118	130	6.3	6.3	NUM
ajrhss-2034	118	131	%	%	NOUN
ajrhss-2034	118	132	5.5	5.5	NUM
ajrhss-2034	118	133	%	%	NOUN
ajrhss-2034	118	134	0.0	0.0	NUM
ajrhss-2034	118	135	%	%	NOUN
ajrhss-2034	118	136	100	100	NUM
ajrhss-2034	118	137	%	%	NOUN
ajrhss-2034	118	138	over	over	ADP
ajrhss-2034	118	139	all	all	DET
ajrhss-2034	118	140	mean	mean	NOUN
ajrhss-2034	118	141	4.44	4.44	NUM
ajrhss-2034	118	142	table	table	NOUN
ajrhss-2034	118	143	3	3	NUM
ajrhss-2034	118	144	shows	show	VERB
ajrhss-2034	118	145	that	that	SCONJ
ajrhss-2034	118	146	majority	majority	NOUN
ajrhss-2034	118	147	of	of	ADP
ajrhss-2034	118	148	the	the	DET
ajrhss-2034	118	149	respondents	respondent	NOUN
ajrhss-2034	118	150	agreed	agree	VERB
ajrhss-2034	118	151	with	with	ADP
ajrhss-2034	118	152	the	the	DET
ajrhss-2034	118	153	statements	statement	NOUN
ajrhss-2034	118	154	measuring	measure	VERB
ajrhss-2034	118	155	off	off	ADP
ajrhss-2034	118	156	balance	balance	NOUN
ajrhss-2034	118	157	sheet	sheet	NOUN
ajrhss-2034	118	158	which	which	PRON
ajrhss-2034	118	159	states	state	VERB
ajrhss-2034	118	160	that	that	SCONJ
ajrhss-2034	118	161	;	;	PUNCT
ajrhss-2034	118	162	there	there	PRON
ajrhss-2034	118	163	is	be	VERB
ajrhss-2034	118	164	usually	usually	ADV
ajrhss-2034	118	165	prompt	prompt	ADJ
ajrhss-2034	118	166	service	service	NOUN
ajrhss-2034	118	167	through	through	ADP
ajrhss-2034	118	168	the	the	DET
ajrhss-2034	118	169	use	use	NOUN
ajrhss-2034	118	170	of	of	ADP
ajrhss-2034	118	171	off	off	ADP
ajrhss-2034	118	172	balance	balance	NOUN
ajrhss-2034	118	173	sheet(x̅	sheet(x̅	PROPN
ajrhss-2034	118	174	=	=	PUNCT
ajrhss-2034	118	175	4.49	4.49	NUM
ajrhss-2034	118	176	)	)	PUNCT
ajrhss-2034	118	177	;	;	PUNCT
ajrhss-2034	118	178	off	off	ADP
ajrhss-2034	118	179	balance	balance	NOUN
ajrhss-2034	118	180	,	,	PUNCT
ajrhss-2034	118	181	sheet	sheet	NOUN
ajrhss-2034	118	182	is	be	AUX
ajrhss-2034	118	183	an	an	DET
ajrhss-2034	118	184	effective	effective	ADJ
ajrhss-2034	118	185	dimension	dimension	NOUN
ajrhss-2034	118	186	of	of	ADP
ajrhss-2034	118	187	creative	creative	ADJ
ajrhss-2034	118	188	accounting	accounting	NOUN
ajrhss-2034	118	189	(	(	PUNCT
ajrhss-2034	118	190	x̅	x̅	PROPN
ajrhss-2034	118	191	=	=	SYM
ajrhss-2034	118	192	4.61	4.61	NUM
ajrhss-2034	118	193	)	)	PUNCT
ajrhss-2034	118	194	;	;	PUNCT
ajrhss-2034	118	195	off	off	ADP
ajrhss-2034	118	196	balance	balance	NOUN
ajrhss-2034	118	197	sheet	sheet	NOUN
ajrhss-2034	118	198	has	have	VERB
ajrhss-2034	118	199	a	a	DET
ajrhss-2034	118	200	major	major	ADJ
ajrhss-2034	118	201	influence	influence	NOUN
ajrhss-2034	118	202	on	on	ADP
ajrhss-2034	118	203	creative	creative	ADJ
ajrhss-2034	118	204	accounting	accounting	NOUN
ajrhss-2034	118	205	(	(	PUNCT
ajrhss-2034	118	206	x̅	x̅	PROPN
ajrhss-2034	118	207	=	=	NUM
ajrhss-2034	118	208	4.43	4.43	NUM
ajrhss-2034	118	209	)	)	PUNCT
ajrhss-2034	118	210	;	;	PUNCT
ajrhss-2034	118	211	banks	bank	NOUN
ajrhss-2034	118	212	are	be	AUX
ajrhss-2034	118	213	committed	commit	VERB
ajrhss-2034	118	214	to	to	ADP
ajrhss-2034	118	215	success	success	NOUN
ajrhss-2034	118	216	of	of	ADP
ajrhss-2034	118	217	creative	creative	ADJ
ajrhss-2034	118	218	accounting	accounting	NOUN
ajrhss-2034	118	219	through	through	ADP
ajrhss-2034	118	220	off	off	ADP
ajrhss-2034	118	221	balance	balance	NOUN
ajrhss-2034	118	222	sheet(x̅	sheet(x̅	PROPN
ajrhss-2034	118	223	=	=	SYM
ajrhss-2034	118	224	4.21	4.21	NUM
ajrhss-2034	118	225	)	)	PUNCT
ajrhss-2034	118	226	.	.	PUNCT
ajrhss-2034	119	1	the	the	DET
ajrhss-2034	119	2	overall	overall	ADJ
ajrhss-2034	119	3	mean	mean	ADJ
ajrhss-2034	119	4	score	score	NOUN
ajrhss-2034	119	5	of	of	ADP
ajrhss-2034	119	6	4.44	4.44	NUM
ajrhss-2034	119	7	confirms	confirm	VERB
ajrhss-2034	119	8	that	that	SCONJ
ajrhss-2034	119	9	majority	majority	NOUN
ajrhss-2034	119	10	;	;	PUNCT
ajrhss-2034	119	11	of	of	ADP
ajrhss-2034	119	12	the	the	DET
ajrhss-2034	119	13	respondents	respondent	NOUN
ajrhss-2034	119	14	agreed	agree	VERB
ajrhss-2034	119	15	that	that	SCONJ
ajrhss-2034	119	16	there	there	PRON
ajrhss-2034	119	17	is	be	VERB
ajrhss-2034	119	18	a	a	DET
ajrhss-2034	119	19	high	high	ADJ
ajrhss-2034	119	20	level	level	NOUN
ajrhss-2034	119	21	(	(	PUNCT
ajrhss-2034	119	22	usage	usage	NOUN
ajrhss-2034	119	23	)	)	PUNCT
ajrhss-2034	119	24	of	of	ADP
ajrhss-2034	119	25	off	off	ADP
ajrhss-2034	119	26	balance	balance	NOUN
ajrhss-2034	119	27	sheet	sheet	NOUN
ajrhss-2034	119	28	.	.	PUNCT
ajrhss-2034	120	1	table	table	NOUN
ajrhss-2034	120	2	4\	4\	PROPN
ajrhss-2034	120	3	description	description	NOUN
ajrhss-2034	120	4	of	of	ADP
ajrhss-2034	120	5	widow	widow	NOUN
ajrhss-2034	120	6	dressing	dress	VERB
ajrhss-2034	120	7	s	s	NOUN
ajrhss-2034	120	8	/	/	SYM
ajrhss-2034	120	9	n	n	PRON
ajrhss-2034	120	10	strongly	strongly	ADV
ajrhss-2034	120	11	agree	agree	VERB
ajrhss-2034	120	12	agree	agree	VERB
ajrhss-2034	120	13	not	not	PART
ajrhss-2034	120	14	sure	sure	ADV
ajrhss-2034	120	15	disagree	disagree	VERB
ajrhss-2034	120	16	strongly	strongly	ADV
ajrhss-2034	120	17	disagree	disagree	VERB
ajrhss-2034	120	18	total	total	ADJ
ajrhss-2034	120	19	mean	mean	NOUN
ajrhss-2034	120	20	5	5	NUM
ajrhss-2034	120	21	4	4	NUM
ajrhss-2034	120	22	3	3	NUM
ajrhss-2034	120	23	2	2	NUM
ajrhss-2034	120	24	1	1	NUM
ajrhss-2034	120	25	q15	q15	NUM
ajrhss-2034	120	26	57	57	NUM
ajrhss-2034	120	27	50	50	NUM
ajrhss-2034	120	28	20	20	NUM
ajrhss-2034	120	29	0	0	NUM
ajrhss-2034	120	30	0	0	NUM
ajrhss-2034	120	31	127	127	NUM
ajrhss-2034	120	32	4.29	4.29	NUM
ajrhss-2034	120	33	percentage	percentage	NOUN
ajrhss-2034	120	34	44.9	44.9	NUM
ajrhss-2034	120	35	%	%	NOUN
ajrhss-2034	120	36	39.4	39.4	NUM
ajrhss-2034	120	37	%	%	NOUN
ajrhss-2034	120	38	15.7	15.7	NUM
ajrhss-2034	120	39	%	%	NOUN
ajrhss-2034	120	40	0.0	0.0	NUM
ajrhss-2034	120	41	%	%	NOUN
ajrhss-2034	120	42	0.0	0.0	NUM
ajrhss-2034	120	43	%	%	NOUN
ajrhss-2034	120	44	100	100	NUM
ajrhss-2034	120	45	%	%	NOUN
ajrhss-2034	120	46	q16	q16	NOUN
ajrhss-2034	120	47	49	49	NUM
ajrhss-2034	120	48	56	56	NUM
ajrhss-2034	120	49	22	22	NUM
ajrhss-2034	120	50	0	0	NUM
ajrhss-2034	120	51	0	0	NUM
ajrhss-2034	120	52	127	127	NUM
ajrhss-2034	120	53	4.21	4.21	NUM
ajrhss-2034	120	54	percentage	percentage	NOUN
ajrhss-2034	120	55	38.6	38.6	NUM
ajrhss-2034	120	56	%	%	NOUN
ajrhss-2034	120	57	44.1	44.1	NUM
ajrhss-2034	120	58	%	%	NOUN
ajrhss-2034	120	59	17.3	17.3	NUM
ajrhss-2034	120	60	%	%	NOUN
ajrhss-2034	120	61	0.0	0.0	NUM
ajrhss-2034	120	62	%	%	NOUN
ajrhss-2034	120	63	0.0	0.0	NUM
ajrhss-2034	120	64	%	%	NOUN
ajrhss-2034	120	65	100	100	NUM
ajrhss-2034	120	66	%	%	NOUN
ajrhss-2034	120	67	q17	q17	VERB
ajrhss-2034	120	68	70	70	NUM
ajrhss-2034	120	69	57	57	NUM
ajrhss-2034	120	70	0	0	NUM
ajrhss-2034	120	71	0	0	NUM
ajrhss-2034	120	72	0	0	NUM
ajrhss-2034	120	73	127	127	NUM
ajrhss-2034	120	74	4.55	4.55	NUM
ajrhss-2034	120	75	percentage	percentage	NOUN
ajrhss-2034	120	76	55.1	55.1	NUM
ajrhss-2034	120	77	%	%	NOUN
ajrhss-2034	120	78	44.9	44.9	NUM
ajrhss-2034	120	79	%	%	NOUN
ajrhss-2034	120	80	0.0	0.0	NUM
ajrhss-2034	120	81	%	%	NOUN
ajrhss-2034	120	82	0.0	0.0	NUM
ajrhss-2034	120	83	%	%	NOUN
ajrhss-2034	120	84	0.0	0.0	NUM
ajrhss-2034	120	85	%	%	NOUN
ajrhss-2034	120	86	100	100	NUM
ajrhss-2034	120	87	%	%	NOUN
ajrhss-2034	120	88	q18	q18	NOUN
ajrhss-2034	120	89	83	83	NUM
ajrhss-2034	120	90	44	44	NUM
ajrhss-2034	120	91	0	0	NUM
ajrhss-2034	120	92	0	0	NUM
ajrhss-2034	120	93	0	0	NUM
ajrhss-2034	120	94	127	127	NUM
ajrhss-2034	120	95	4.65	4.65	NUM
ajrhss-2034	120	96	percentage	percentage	NOUN
ajrhss-2034	120	97	65.4	65.4	NUM
ajrhss-2034	120	98	%	%	NOUN
ajrhss-2034	120	99	.	.	PUNCT
ajrhss-2034	121	1	34.6	34.6	NUM
ajrhss-2034	121	2	%	%	NOUN
ajrhss-2034	121	3	0.0	0.0	NUM
ajrhss-2034	121	4	%	%	NOUN
ajrhss-2034	121	5	0.0	0.0	NUM
ajrhss-2034	121	6	%	%	NOUN
ajrhss-2034	121	7	0.0	0.0	NUM
ajrhss-2034	121	8	%	%	NOUN
ajrhss-2034	121	9	100	100	NUM
ajrhss-2034	121	10	%	%	NOUN
ajrhss-2034	121	11	over	over	ADP
ajrhss-2034	121	12	all	all	DET
ajrhss-2034	121	13	mean	mean	NOUN
ajrhss-2034	121	14	4.43	4.43	NUM
ajrhss-2034	121	15	table	table	NOUN
ajrhss-2034	121	16	4	4	NUM
ajrhss-2034	121	17	shows	show	VERB
ajrhss-2034	121	18	that	that	SCONJ
ajrhss-2034	121	19	majority	majority	NOUN
ajrhss-2034	121	20	of	of	ADP
ajrhss-2034	121	21	the	the	DET
ajrhss-2034	121	22	respondents	respondent	NOUN
ajrhss-2034	121	23	agreed	agree	VERB
ajrhss-2034	121	24	with	with	ADP
ajrhss-2034	121	25	the	the	DET
ajrhss-2034	121	26	statements	statement	NOUN
ajrhss-2034	121	27	measuring	measure	VERB
ajrhss-2034	121	28	widow	widow	NOUN
ajrhss-2034	121	29	dressing	dressing	NOUN
ajrhss-2034	121	30	which	which	PRON
ajrhss-2034	121	31	states	state	VERB
ajrhss-2034	121	32	that	that	SCONJ
ajrhss-2034	121	33	:	:	PUNCT
ajrhss-2034	121	34	there	there	PRON
ajrhss-2034	121	35	is	be	VERB
ajrhss-2034	121	36	usually	usually	ADV
ajrhss-2034	121	37	prompt	prompt	ADJ
ajrhss-2034	121	38	service	service	NOUN
ajrhss-2034	121	39	through	through	ADP
ajrhss-2034	121	40	the	the	DET
ajrhss-2034	121	41	use	use	NOUN
ajrhss-2034	121	42	of	of	ADP
ajrhss-2034	121	43	widow	widow	NOUN
ajrhss-2034	121	44	dressing	dress	VERB
ajrhss-2034	121	45	(	(	PUNCT
ajrhss-2034	121	46	x̅	x̅	PROPN
ajrhss-2034	121	47	=	=	SYM
ajrhss-2034	121	48	4.29	4.29	NUM
ajrhss-2034	121	49	)	)	PUNCT
ajrhss-2034	121	50	;	;	PUNCT
ajrhss-2034	121	51	widow	widow	NOUN
ajrhss-2034	121	52	dressing	dressing	NOUN
ajrhss-2034	121	53	is	be	AUX
ajrhss-2034	121	54	an	an	DET
ajrhss-2034	121	55	effective	effective	ADJ
ajrhss-2034	121	56	dimension	dimension	NOUN
ajrhss-2034	121	57	of	of	ADP
ajrhss-2034	121	58	creative	creative	ADJ
ajrhss-2034	121	59	accounting	accounting	NOUN
ajrhss-2034	121	60	(	(	PUNCT
ajrhss-2034	121	61	x̅	x̅	PROPN
ajrhss-2034	121	62	=	=	NOUN
ajrhss-2034	121	63	4.21	4.21	NUM
ajrhss-2034	121	64	)	)	PUNCT
ajrhss-2034	121	65	;	;	PUNCT
ajrhss-2034	121	66	widow	widow	NOUN
ajrhss-2034	121	67	dressing	dressing	NOUN
ajrhss-2034	121	68	has	have	VERB
ajrhss-2034	121	69	a	a	DET
ajrhss-2034	121	70	major	major	ADJ
ajrhss-2034	121	71	influence	influence	NOUN
ajrhss-2034	121	72	on	on	ADP
ajrhss-2034	121	73	creative	creative	ADJ
ajrhss-2034	121	74	accounting	accounting	NOUN
ajrhss-2034	121	75	(	(	PUNCT
ajrhss-2034	121	76	x̅	x̅	PROPN
ajrhss-2034	121	77	=	=	SYM
ajrhss-2034	121	78	4.55	4.55	NUM
ajrhss-2034	121	79	)	)	PUNCT
ajrhss-2034	121	80	;	;	PUNCT
ajrhss-2034	121	81	banks	bank	NOUN
ajrhss-2034	121	82	arc	arc	VERB
ajrhss-2034	121	83	committed	commit	VERB
ajrhss-2034	121	84	to	to	ADP
ajrhss-2034	121	85	success	success	NOUN
ajrhss-2034	121	86	of	of	ADP
ajrhss-2034	121	87	creative	creative	ADJ
ajrhss-2034	121	88	accounting	accounting	NOUN
ajrhss-2034	121	89	through	through	ADP
ajrhss-2034	121	90	widow	widow	NOUN
ajrhss-2034	121	91	dressing	dress	VERB
ajrhss-2034	121	92	(	(	PUNCT
ajrhss-2034	121	93	x̅	x̅	PROPN
ajrhss-2034	121	94	=	=	NUM
ajrhss-2034	121	95	4.65	4.65	NUM
ajrhss-2034	121	96	)	)	PUNCT
ajrhss-2034	121	97	.	.	PUNCT
ajrhss-2034	122	1	the	the	DET
ajrhss-2034	122	2	overall	overall	ADJ
ajrhss-2034	122	3	mean	mean	ADJ
ajrhss-2034	122	4	score	score	NOUN
ajrhss-2034	122	5	of	of	ADP
ajrhss-2034	122	6	4.43	4.43	NUM
ajrhss-2034	122	7	confirms	confirm	VERB
ajrhss-2034	122	8	that	that	SCONJ
ajrhss-2034	122	9	majority	majority	NOUN
ajrhss-2034	122	10	of	of	ADP
ajrhss-2034	122	11	the	the	DET
ajrhss-2034	122	12	respondents	respondent	NOUN
ajrhss-2034	122	13	agreed	agree	VERB
ajrhss-2034	122	14	that	that	SCONJ
ajrhss-2034	122	15	there	there	PRON
ajrhss-2034	122	16	is	be	VERB
ajrhss-2034	122	17	a	a	DET
ajrhss-2034	122	18	high	high	ADJ
ajrhss-2034	122	19	level	level	NOUN
ajrhss-2034	122	20	(	(	PUNCT
ajrhss-2034	122	21	usage	usage	NOUN
ajrhss-2034	122	22	)	)	PUNCT
ajrhss-2034	122	23	of	of	ADP
ajrhss-2034	122	24	widow	widow	NOUN
ajrhss-2034	122	25	dressing	dress	VERB
ajrhss-2034	122	26	.	.	PUNCT
ajrhss-2034	123	1	american	american	ADJ
ajrhss-2034	123	2	journal	journal	PROPN
ajrhss-2034	123	3	of	of	ADP
ajrhss-2034	123	4	research	research	NOUN
ajrhss-2034	123	5	in	in	ADP
ajrhss-2034	123	6	humanities	humanity	NOUN
ajrhss-2034	123	7	and	and	CCONJ
ajrhss-2034	123	8	social	social	ADJ
ajrhss-2034	123	9	sciences	science	NOUN
ajrhss-2034	123	10	volume	volume	NOUN
ajrhss-2034	123	11	8	8	NUM
ajrhss-2034	123	12	,	,	PUNCT
ajrhss-2034	123	13	jan	jan	PROPN
ajrhss-2034	123	14	.	.	PROPN
ajrhss-2034	123	15	,	,	PUNCT
ajrhss-2034	123	16	2023	2023	NUM
ajrhss-2034	123	17	p	p	NOUN
ajrhss-2034	123	18	a	a	DET
ajrhss-2034	123	19	g	g	NOUN
ajrhss-2034	123	20	e	e	NOUN
ajrhss-2034	123	21	|	|	ADV
ajrhss-2034	123	22	83	83	NUM
ajrhss-2034	123	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	123	24	table	table	NOUN
ajrhss-2034	123	25	5	5	NUM
ajrhss-2034	123	26	:	:	PUNCT
ajrhss-2034	123	27	description	description	NOUN
ajrhss-2034	123	28	of	of	ADP
ajrhss-2034	123	29	dividend	dividend	NOUN
ajrhss-2034	123	30	pay	pay	VERB
ajrhss-2034	123	31	-	-	PUNCT
ajrhss-2034	123	32	out	out	ADP
ajrhss-2034	123	33	policy	policy	NOUN
ajrhss-2034	123	34	table	table	NOUN
ajrhss-2034	123	35	5	5	NUM
ajrhss-2034	123	36	:	:	PUNCT
ajrhss-2034	123	37	description	description	NOUN
ajrhss-2034	123	38	of	of	ADP
ajrhss-2034	123	39	dividend	dividend	NOUN
ajrhss-2034	123	40	pay	pay	VERB
ajrhss-2034	123	41	-	-	PUNCT
ajrhss-2034	123	42	out	out	ADP
ajrhss-2034	123	43	policy	policy	NOUN
ajrhss-2034	123	44	s	s	NOUN
ajrhss-2034	123	45	/	/	SYM
ajrhss-2034	123	46	n	n	PRON
ajrhss-2034	123	47	strongly	strongly	ADV
ajrhss-2034	123	48	agree	agree	VERB
ajrhss-2034	123	49	agree	agree	VERB
ajrhss-2034	123	50	not	not	PART
ajrhss-2034	123	51	sure	sure	ADV
ajrhss-2034	123	52	disagree	disagree	VERB
ajrhss-2034	123	53	strongly	strongly	ADV
ajrhss-2034	123	54	disagree	disagree	VERB
ajrhss-2034	123	55	total	total	ADJ
ajrhss-2034	123	56	mean	mean	NOUN
ajrhss-2034	123	57	5	5	NUM
ajrhss-2034	123	58	;	;	PUNCT
ajrhss-2034	123	59	4	4	NUM
ajrhss-2034	123	60	3	3	NUM
ajrhss-2034	123	61	2	2	NUM
ajrhss-2034	123	62	1	1	NUM
ajrhss-2034	123	63	q19	q19	NOUN
ajrhss-2034	123	64	50	50	NUM
ajrhss-2034	123	65	50	50	NUM
ajrhss-2034	123	66	17	17	NUM
ajrhss-2034	123	67	io	io	NOUN
ajrhss-2034	123	68	............	............	PUNCT
ajrhss-2034	123	69	0	0	NUM
ajrhss-2034	123	70	127	127	NUM
ajrhss-2034	123	71	4.10	4.10	NUM
ajrhss-2034	123	72	percentage	percentage	NOUN
ajrhss-2034	123	73	39.4	39.4	NUM
ajrhss-2034	123	74	%	%	NOUN
ajrhss-2034	123	75	39.4	39.4	NUM
ajrhss-2034	123	76	%	%	NOUN
ajrhss-2034	123	77	13.4	13.4	NUM
ajrhss-2034	123	78	%	%	NOUN
ajrhss-2034	123	79	7.9	7.9	NUM
ajrhss-2034	123	80	%	%	NOUN
ajrhss-2034	123	81	0.0	0.0	NUM
ajrhss-2034	123	82	%	%	NOUN
ajrhss-2034	123	83	100	100	NUM
ajrhss-2034	123	84	%	%	NOUN
ajrhss-2034	123	85	20	20	NUM
ajrhss-2034	123	86	40	40	NUM
ajrhss-2034	123	87	87	87	NUM
ajrhss-2034	123	88	0	0	NUM
ajrhss-2034	123	89	0	0	NUM
ajrhss-2034	123	90	0	0	NUM
ajrhss-2034	123	91	127	127	NUM
ajrhss-2034	123	92	4.31	4.31	NUM
ajrhss-2034	123	93	percentage	percentage	NOUN
ajrhss-2034	123	94	31.5	31.5	NUM
ajrhss-2034	123	95	%	%	NOUN
ajrhss-2034	123	96	'	'	PART
ajrhss-2034	123	97	68.5	68.5	NUM
ajrhss-2034	123	98	%	%	NOUN
ajrhss-2034	123	99	0.0	0.0	NUM
ajrhss-2034	123	100	%	%	NOUN
ajrhss-2034	123	101	0.0	0.0	NUM
ajrhss-2034	123	102	%	%	NOUN
ajrhss-2034	123	103	0.0	0.0	NUM
ajrhss-2034	123	104	%	%	NOUN
ajrhss-2034	123	105	100	100	NUM
ajrhss-2034	123	106	%	%	NOUN
ajrhss-2034	123	107	q21	q21	NOUN
ajrhss-2034	123	108	95	95	NUM
ajrhss-2034	123	109	30	30	NUM
ajrhss-2034	123	110	2	2	NUM
ajrhss-2034	123	111	0	0	NUM
ajrhss-2034	123	112	0	0	NUM
ajrhss-2034	123	113	127	127	NUM
ajrhss-2034	123	114	4.73	4.73	NUM
ajrhss-2034	123	115	percentage	percentage	NOUN
ajrhss-2034	123	116	74.8	74.8	NUM
ajrhss-2034	123	117	%	%	NOUN
ajrhss-2034	123	118	23.6	23.6	NUM
ajrhss-2034	123	119	%	%	NOUN
ajrhss-2034	123	120	1.6	1.6	NUM
ajrhss-2034	123	121	%	%	NOUN
ajrhss-2034	123	122	0.0	0.0	NUM
ajrhss-2034	123	123	%	%	NOUN
ajrhss-2034	123	124	0.0	0.0	NUM
ajrhss-2034	123	125	%	%	NOUN
ajrhss-2034	123	126	100	100	NUM
ajrhss-2034	123	127	%	%	NOUN
ajrhss-2034	123	128	q22	q22	NOUN
ajrhss-2034	123	129	82	82	NUM
ajrhss-2034	123	130	28	28	NUM
ajrhss-2034	123	131	10	10	NUM
ajrhss-2034	123	132	7	7	NUM
ajrhss-2034	123	133	0	0	NUM
ajrhss-2034	123	134	127	127	NUM
ajrhss-2034	123	135	4.46	4.46	NUM
ajrhss-2034	123	136	percentage	percentage	NOUN
ajrhss-2034	123	137	64.6	64.6	NUM
ajrhss-2034	123	138	%	%	NOUN
ajrhss-2034	123	139	22.0	22.0	NUM
ajrhss-2034	123	140	%	%	NOUN
ajrhss-2034	123	141	7.9	7.9	NUM
ajrhss-2034	123	142	%	%	NOUN
ajrhss-2034	123	143	5.5	5.5	NUM
ajrhss-2034	123	144	%	%	NOUN
ajrhss-2034	123	145	0.0	0.0	NUM
ajrhss-2034	123	146	%	%	NOUN
ajrhss-2034	123	147	100	100	NUM
ajrhss-2034	123	148	%	%	NOUN
ajrhss-2034	123	149	over	over	ADP
ajrhss-2034	123	150	all	all	DET
ajrhss-2034	123	151	mean	mean	NOUN
ajrhss-2034	123	152	4.40	4.40	NUM
ajrhss-2034	123	153	table	table	NOUN
ajrhss-2034	123	154	5	5	NUM
ajrhss-2034	123	155	shows	show	VERB
ajrhss-2034	123	156	that	that	SCONJ
ajrhss-2034	123	157	majority	majority	NOUN
ajrhss-2034	123	158	of	of	ADP
ajrhss-2034	123	159	the	the	DET
ajrhss-2034	123	160	respondents	respondent	NOUN
ajrhss-2034	123	161	agreed	agree	VERB
ajrhss-2034	123	162	with	with	ADP
ajrhss-2034	123	163	the	the	DET
ajrhss-2034	123	164	statements	statement	NOUN
ajrhss-2034	123	165	measuring	measure	VERB
ajrhss-2034	123	166	dividend	dividend	NOUN
ajrhss-2034	123	167	payout	payout	NOUN
ajrhss-2034	123	168	policy	policy	NOUN
ajrhss-2034	123	169	which	which	PRON
ajrhss-2034	123	170	states	state	VERB
ajrhss-2034	123	171	that	that	SCONJ
ajrhss-2034	123	172	:	:	PUNCT
ajrhss-2034	123	173	the	the	DET
ajrhss-2034	123	174	attainment	attainment	NOUN
ajrhss-2034	123	175	of	of	ADP
ajrhss-2034	123	176	dividend	dividend	NOUN
ajrhss-2034	123	177	pay	pay	VERB
ajrhss-2034	123	178	-	-	PUNCT
ajrhss-2034	123	179	out	out	ADP
ajrhss-2034	123	180	policy	policy	NOUN
ajrhss-2034	123	181	is	be	AUX
ajrhss-2034	123	182	a	a	DET
ajrhss-2034	123	183	golden	golden	ADJ
ajrhss-2034	123	184	principal	principal	NOUN
ajrhss-2034	123	185	for	for	ADP
ajrhss-2034	123	186	banks	bank	NOUN
ajrhss-2034	123	187	in	in	ADP
ajrhss-2034	123	188	nigcria	nigcria	ADJ
ajrhss-2034	123	189	(	(	PUNCT
ajrhss-2034	123	190	x̅	x̅	PROPN
ajrhss-2034	123	191	=	=	SYM
ajrhss-2034	123	192	4.10	4.10	NUM
ajrhss-2034	123	193	)	)	PUNCT
ajrhss-2034	123	194	;	;	PUNCT
ajrhss-2034	123	195	long	long	ADJ
ajrhss-2034	123	196	term	term	NOUN
ajrhss-2034	123	197	success	success	NOUN
ajrhss-2034	123	198	and	and	CCONJ
ajrhss-2034	123	199	reputation	reputation	NOUN
ajrhss-2034	123	200	of	of	ADP
ajrhss-2034	123	201	an	an	DET
ajrhss-2034	123	202	organization	organization	NOUN
ajrhss-2034	123	203	depends	depend	VERB
ajrhss-2034	123	204	on	on	ADP
ajrhss-2034	123	205	dividend	dividend	NOUN
ajrhss-2034	123	206	payout	payout	NOUN
ajrhss-2034	123	207	policy(x̅	policy(x̅	NOUN
ajrhss-2034	123	208	=	=	NOUN
ajrhss-2034	123	209	4.31	4.31	NUM
ajrhss-2034	123	210	)	)	PUNCT
ajrhss-2034	123	211	;	;	PUNCT
ajrhss-2034	123	212	increased	increase	VERB
ajrhss-2034	123	213	level	level	NOUN
ajrhss-2034	123	214	of	of	ADP
ajrhss-2034	123	215	creative	creative	ADJ
ajrhss-2034	123	216	accounting	accounting	NOUN
ajrhss-2034	123	217	leads	lead	VERB
ajrhss-2034	123	218	to	to	ADP
ajrhss-2034	123	219	increased	increase	VERB
ajrhss-2034	123	220	dividend	dividend	NOUN
ajrhss-2034	123	221	pay	pay	VERB
ajrhss-2034	123	222	-	-	PUNCT
ajrhss-2034	123	223	out	out	ADP
ajrhss-2034	123	224	policy(x̅	policy(x̅	PROPN
ajrhss-2034	123	225	=	=	NOUN
ajrhss-2034	123	226	4.73	4.73	NUM
ajrhss-2034	123	227	)	)	PUNCT
ajrhss-2034	123	228	;	;	PUNCT
ajrhss-2034	123	229	dividend	dividend	NOUN
ajrhss-2034	123	230	pay	pay	VERB
ajrhss-2034	123	231	-	-	PUNCT
ajrhss-2034	123	232	out	out	ADP
ajrhss-2034	123	233	policy	policy	NOUN
ajrhss-2034	123	234	has	have	AUX
ajrhss-2034	123	235	been	be	AUX
ajrhss-2034	123	236	recognized	recognize	VERB
ajrhss-2034	123	237	as	as	ADP
ajrhss-2034	123	238	an	an	DET
ajrhss-2034	123	239	important	important	ADJ
ajrhss-2034	123	240	element	element	NOUN
ajrhss-2034	123	241	that	that	PRON
ajrhss-2034	123	242	drives	drive	VERB
ajrhss-2034	123	243	bank	bank	PROPN
ajrhss-2034	123	244	and	and	CCONJ
ajrhss-2034	123	245	its	its	PRON
ajrhss-2034	123	246	creative	creative	ADJ
ajrhss-2034	123	247	accounting(x̅	accounting(x̅	NOUN
ajrhss-2034	123	248	=	=	SYM
ajrhss-2034	123	249	4.46	4.46	NUM
ajrhss-2034	123	250	)	)	PUNCT
ajrhss-2034	123	251	.	.	PUNCT
ajrhss-2034	124	1	the	the	DET
ajrhss-2034	124	2	overall	overall	ADJ
ajrhss-2034	124	3	mean	mean	ADJ
ajrhss-2034	124	4	score	score	NOUN
ajrhss-2034	124	5	of	of	ADP
ajrhss-2034	124	6	4.40	4.40	NUM
ajrhss-2034	124	7	confirms	confirm	VERB
ajrhss-2034	124	8	that	that	SCONJ
ajrhss-2034	124	9	majority	majority	NOUN
ajrhss-2034	124	10	of	of	ADP
ajrhss-2034	124	11	the	the	DET
ajrhss-2034	124	12	respondents	respondent	NOUN
ajrhss-2034	124	13	agreed	agree	VERB
ajrhss-2034	124	14	that	that	PRON
ajrhss-2034	124	15	dividend	dividend	NOUN
ajrhss-2034	124	16	pay	pay	VERB
ajrhss-2034	124	17	-	-	PUNCT
ajrhss-2034	124	18	out	out	ADP
ajrhss-2034	124	19	policy	policy	NOUN
ajrhss-2034	124	20	is	be	AUX
ajrhss-2034	124	21	high	high	ADJ
ajrhss-2034	124	22	.	.	PUNCT
ajrhss-2034	125	1	table	table	NOUN
ajrhss-2034	125	2	6	6	NUM
ajrhss-2034	125	3	:	:	PUNCT
ajrhss-2034	125	4	description	description	NOUN
ajrhss-2034	125	5	of	of	ADP
ajrhss-2034	125	6	earnings	earning	NOUN
ajrhss-2034	125	7	before	before	ADP
ajrhss-2034	125	8	interest	interest	NOUN
ajrhss-2034	125	9	and	and	CCONJ
ajrhss-2034	125	10	tax	tax	NOUN
ajrhss-2034	125	11	s	s	NOUN
ajrhss-2034	125	12	/	/	SYM
ajrhss-2034	125	13	n	n	PRON
ajrhss-2034	125	14	strongly	strongly	ADV
ajrhss-2034	125	15	agree	agree	VERB
ajrhss-2034	125	16	agree	agree	VERB
ajrhss-2034	125	17	not	not	PART
ajrhss-2034	125	18	sure	sure	ADV
ajrhss-2034	125	19	disagree	disagree	VERB
ajrhss-2034	125	20	strongly	strongly	ADV
ajrhss-2034	125	21	disagree	disagree	VERB
ajrhss-2034	125	22	total	total	ADJ
ajrhss-2034	125	23	mean	mean	NOUN
ajrhss-2034	125	24	5	5	NUM
ajrhss-2034	125	25	4	4	NUM
ajrhss-2034	125	26	3	3	NUM
ajrhss-2034	125	27	2	2	NUM
ajrhss-2034	125	28	1	1	NUM
ajrhss-2034	125	29	q23	q23	NUM
ajrhss-2034	125	30	50	50	NUM
ajrhss-2034	125	31	57	57	NUM
ajrhss-2034	125	32	17	17	NUM
ajrhss-2034	125	33	3	3	NUM
ajrhss-2034	125	34	0	0	NUM
ajrhss-2034	125	35	127	127	NUM
ajrhss-2034	125	36	4.21	4.21	NUM
ajrhss-2034	125	37	percentage	percentage	NOUN
ajrhss-2034	125	38	39.4	39.4	NUM
ajrhss-2034	125	39	%	%	NOUN
ajrhss-2034	125	40	44.9	44.9	NUM
ajrhss-2034	125	41	%	%	NOUN
ajrhss-2034	125	42	13.4	13.4	NUM
ajrhss-2034	125	43	%	%	NOUN
ajrhss-2034	125	44	2.4	2.4	NUM
ajrhss-2034	125	45	%	%	NOUN
ajrhss-2034	125	46	0.0	0.0	NUM
ajrhss-2034	125	47	%	%	NOUN
ajrhss-2034	125	48	100	100	NUM
ajrhss-2034	125	49	%	%	NOUN
ajrhss-2034	125	50	q24	q24	NOUN
ajrhss-2034	125	51	18	18	NUM
ajrhss-2034	125	52	87	87	NUM
ajrhss-2034	125	53	22	22	NUM
ajrhss-2034	125	54	0	0	NUM
ajrhss-2034	125	55	0	0	NUM
ajrhss-2034	126	1	127	127	NUM
ajrhss-2034	126	2	3.97	3.97	NUM
ajrhss-2034	126	3	percentage	percentage	NOUN
ajrhss-2034	126	4	14.2	14.2	NUM
ajrhss-2034	126	5	%	%	NOUN
ajrhss-2034	126	6	■	■	PUNCT
ajrhss-2034	126	7	68.5	68.5	NUM
ajrhss-2034	126	8	%	%	NOUN
ajrhss-2034	126	9	17.3	17.3	NUM
ajrhss-2034	126	10	%	%	NOUN
ajrhss-2034	126	11	0.0	0.0	NUM
ajrhss-2034	126	12	%	%	NOUN
ajrhss-2034	126	13	0.0	0.0	NUM
ajrhss-2034	126	14	%	%	NOUN
ajrhss-2034	126	15	100	100	NUM
ajrhss-2034	126	16	%	%	NOUN
ajrhss-2034	126	17	q25	q25	NOUN
ajrhss-2034	126	18	85	85	NUM
ajrhss-2034	126	19	42	42	NUM
ajrhss-2034	126	20	0	0	NUM
ajrhss-2034	126	21	0	0	NUM
ajrhss-2034	126	22	0	0	NUM
ajrhss-2034	126	23	127	127	NUM
ajrhss-2034	126	24	4.67	4.67	NUM
ajrhss-2034	126	25	percentage	percentage	NOUN
ajrhss-2034	126	26	66.9	66.9	NUM
ajrhss-2034	126	27	%	%	NOUN
ajrhss-2034	126	28	33.1	33.1	NUM
ajrhss-2034	126	29	%	%	NOUN
ajrhss-2034	126	30	0.0	0.0	NUM
ajrhss-2034	126	31	%	%	NOUN
ajrhss-2034	126	32	0.0	0.0	NUM
ajrhss-2034	126	33	%	%	NOUN
ajrhss-2034	126	34	0.0	0.0	NUM
ajrhss-2034	126	35	%	%	NOUN
ajrhss-2034	126	36	100	100	NUM
ajrhss-2034	126	37	%	%	NOUN
ajrhss-2034	126	38	table	table	NOUN
ajrhss-2034	126	39	6	6	NUM
ajrhss-2034	126	40	shows	show	VERB
ajrhss-2034	126	41	that	that	SCONJ
ajrhss-2034	126	42	majority	majority	NOUN
ajrhss-2034	126	43	of	of	ADP
ajrhss-2034	126	44	the	the	DET
ajrhss-2034	126	45	respondents	respondent	NOUN
ajrhss-2034	126	46	agreed	agree	VERB
ajrhss-2034	126	47	with	with	ADP
ajrhss-2034	126	48	the	the	DET
ajrhss-2034	126	49	statements	statement	NOUN
ajrhss-2034	126	50	measuring	measure	VERB
ajrhss-2034	126	51	earnings	earning	NOUN
ajrhss-2034	126	52	before	before	ADP
ajrhss-2034	126	53	interest	interest	NOUN
ajrhss-2034	126	54	and	and	CCONJ
ajrhss-2034	126	55	tax	tax	NOUN
ajrhss-2034	126	56	which	which	PRON
ajrhss-2034	126	57	states	state	VERB
ajrhss-2034	126	58	that	that	SCONJ
ajrhss-2034	126	59	:	:	PUNCT
ajrhss-2034	126	60	earnings	earning	NOUN
ajrhss-2034	126	61	before	before	ADP
ajrhss-2034	126	62	interest	interest	NOUN
ajrhss-2034	126	63	and	and	CCONJ
ajrhss-2034	126	64	tax	tax	NOUN
ajrhss-2034	126	65	is	be	AUX
ajrhss-2034	126	66	one	one	NUM
ajrhss-2034	126	67	of	of	ADP
ajrhss-2034	126	68	the	the	DET
ajrhss-2034	126	69	most	most	ADV
ajrhss-2034	126	70	valuable	valuable	ADJ
ajrhss-2034	126	71	sales	sale	NOUN
ajrhss-2034	126	72	lead	lead	VERB
ajrhss-2034	126	73	that	that	PRON
ajrhss-2034	126	74	banks	bank	NOUN
ajrhss-2034	126	75	engage	engage	VERB
ajrhss-2034	126	76	in	in	ADP
ajrhss-2034	126	77	(	(	PUNCT
ajrhss-2034	126	78	x̅	x̅	PROPN
ajrhss-2034	126	79	=	=	SYM
ajrhss-2034	126	80	4.21	4.21	NUM
ajrhss-2034	126	81	)	)	PUNCT
ajrhss-2034	126	82	;	;	PUNCT
ajrhss-2034	126	83	referrals	referral	NOUN
ajrhss-2034	126	84	are	be	AUX
ajrhss-2034	126	85	a	a	DET
ajrhss-2034	126	86	cost	cost	NOUN
ajrhss-2034	126	87	effective	effective	ADJ
ajrhss-2034	126	88	way	way	NOUN
ajrhss-2034	126	89	to	to	PART
ajrhss-2034	126	90	grow	grow	VERB
ajrhss-2034	126	91	banking	banking	NOUN
ajrhss-2034	126	92	services	service	NOUN
ajrhss-2034	126	93	(	(	PUNCT
ajrhss-2034	126	94	x̅	x̅	PROPN
ajrhss-2034	126	95	=	=	SYM
ajrhss-2034	126	96	3.97	3.97	NUM
ajrhss-2034	126	97	)	)	PUNCT
ajrhss-2034	126	98	;	;	PUNCT
ajrhss-2034	126	99	creative	creative	ADJ
ajrhss-2034	126	100	accounting	accounting	NOUN
ajrhss-2034	126	101	has	have	VERB
ajrhss-2034	126	102	significant	significant	ADJ
ajrhss-2034	126	103	effect	effect	NOUN
ajrhss-2034	126	104	on	on	ADP
ajrhss-2034	126	105	earnings	earning	NOUN
ajrhss-2034	126	106	before	before	ADP
ajrhss-2034	126	107	interest	interest	NOUN
ajrhss-2034	126	108	and	and	CCONJ
ajrhss-2034	126	109	taxs	taxs	PROPN
ajrhss-2034	126	110	(	(	PUNCT
ajrhss-2034	126	111	x̅	x̅	PROPN
ajrhss-2034	126	112	4.67	4.67	NUM
ajrhss-2034	126	113	)	)	PUNCT
ajrhss-2034	126	114	;	;	PUNCT
ajrhss-2034	126	115	long	long	ADJ
ajrhss-2034	126	116	term	term	NOUN
ajrhss-2034	126	117	success	success	NOUN
ajrhss-2034	126	118	and	and	CCONJ
ajrhss-2034	126	119	reputation	reputation	NOUN
ajrhss-2034	126	120	of	of	ADP
ajrhss-2034	126	121	an	an	DET
ajrhss-2034	126	122	organization	organization	NOUN
ajrhss-2034	126	123	depends	depend	VERB
ajrhss-2034	126	124	on	on	ADP
ajrhss-2034	126	125	earnings	earning	NOUN
ajrhss-2034	126	126	before	before	ADP
ajrhss-2034	126	127	interest	interest	NOUN
ajrhss-2034	126	128	and	and	CCONJ
ajrhss-2034	126	129	tax	tax	NOUN
ajrhss-2034	126	130	(	(	PUNCT
ajrhss-2034	126	131	x̅	x̅	PROPN
ajrhss-2034	126	132	=	=	SYM
ajrhss-2034	126	133	4.50	4.50	NUM
ajrhss-2034	126	134	)	)	PUNCT
ajrhss-2034	126	135	.	.	PUNCT
ajrhss-2034	127	1	the	the	DET
ajrhss-2034	127	2	overall	overall	ADJ
ajrhss-2034	127	3	mean	mean	ADJ
ajrhss-2034	127	4	score	score	NOUN
ajrhss-2034	127	5	of	of	ADP
ajrhss-2034	127	6	4.34	4.34	NUM
ajrhss-2034	127	7	confirms	confirm	VERB
ajrhss-2034	127	8	that	that	SCONJ
ajrhss-2034	127	9	majority	majority	NOUN
ajrhss-2034	127	10	of	of	ADP
ajrhss-2034	127	11	the	the	DET
ajrhss-2034	127	12	respondents	respondent	NOUN
ajrhss-2034	127	13	agreed	agree	VERB
ajrhss-2034	127	14	that	that	SCONJ
ajrhss-2034	127	15	earnings	earning	NOUN
ajrhss-2034	127	16	before	before	ADP
ajrhss-2034	127	17	interest	interest	NOUN
ajrhss-2034	127	18	and	and	CCONJ
ajrhss-2034	127	19	tax	tax	NOUN
ajrhss-2034	127	20	is	be	AUX
ajrhss-2034	127	21	high	high	ADJ
ajrhss-2034	127	22	.	.	PUNCT
ajrhss-2034	128	1	american	american	ADJ
ajrhss-2034	128	2	journal	journal	PROPN
ajrhss-2034	128	3	of	of	ADP
ajrhss-2034	128	4	research	research	NOUN
ajrhss-2034	128	5	in	in	ADP
ajrhss-2034	128	6	humanities	humanity	NOUN
ajrhss-2034	128	7	and	and	CCONJ
ajrhss-2034	128	8	social	social	ADJ
ajrhss-2034	128	9	sciences	science	NOUN
ajrhss-2034	128	10	volume	volume	NOUN
ajrhss-2034	128	11	8	8	NUM
ajrhss-2034	128	12	,	,	PUNCT
ajrhss-2034	128	13	jan	jan	PROPN
ajrhss-2034	128	14	.	.	PROPN
ajrhss-2034	128	15	,	,	PUNCT
ajrhss-2034	128	16	2023	2023	NUM
ajrhss-2034	128	17	p	p	NOUN
ajrhss-2034	128	18	a	a	DET
ajrhss-2034	128	19	g	g	NOUN
ajrhss-2034	128	20	e	e	NOUN
ajrhss-2034	128	21	|	|	ADV
ajrhss-2034	128	22	84	84	NUM
ajrhss-2034	128	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	128	24	table	table	NOUN
ajrhss-2034	128	25	7	7	NUM
ajrhss-2034	128	26	description	description	NOUN
ajrhss-2034	128	27	of	of	ADP
ajrhss-2034	128	28	share	share	NOUN
ajrhss-2034	128	29	price	price	NOUN
ajrhss-2034	128	30	s	s	NOUN
ajrhss-2034	128	31	/	/	SYM
ajrhss-2034	128	32	n	n	PRON
ajrhss-2034	128	33	strongly	strongly	ADV
ajrhss-2034	128	34	agree	agree	VERB
ajrhss-2034	128	35	agree	agree	VERB
ajrhss-2034	128	36	not	not	PART
ajrhss-2034	128	37	sure	sure	ADV
ajrhss-2034	128	38	disagree	disagree	VERB
ajrhss-2034	128	39	strongly	strongly	ADV
ajrhss-2034	128	40	disagree	disagree	VERB
ajrhss-2034	128	41	total	total	ADJ
ajrhss-2034	128	42	mean	mean	NOUN
ajrhss-2034	128	43	5	5	NUM
ajrhss-2034	128	44	4	4	NUM
ajrhss-2034	128	45	3	3	NUM
ajrhss-2034	128	46	2	2	NUM
ajrhss-2034	128	47	1	1	NUM
ajrhss-2034	128	48	q27	q27	NOUN
ajrhss-2034	128	49	50	50	NUM
ajrhss-2034	128	50	47	47	NUM
ajrhss-2034	128	51	27	27	NUM
ajrhss-2034	128	52	3	3	NUM
ajrhss-2034	128	53	0	0	NUM
ajrhss-2034	128	54	127	127	NUM
ajrhss-2034	128	55	4.13	4.13	NUM
ajrhss-2034	128	56	percentage	percentage	NOUN
ajrhss-2034	128	57	39.4	39.4	NUM
ajrhss-2034	128	58	%	%	NOUN
ajrhss-2034	128	59	37.0	37.0	NUM
ajrhss-2034	128	60	%	%	NOUN
ajrhss-2034	128	61	21.3	21.3	NUM
ajrhss-2034	128	62	%	%	NOUN
ajrhss-2034	128	63	2.4	2.4	NUM
ajrhss-2034	128	64	%	%	NOUN
ajrhss-2034	128	65	0.0	0.0	NUM
ajrhss-2034	128	66	%	%	NOUN
ajrhss-2034	128	67	100	100	NUM
ajrhss-2034	128	68	%	%	NOUN
ajrhss-2034	128	69	q28	q28	NOUN
ajrhss-2034	128	70	19	19	NUM
ajrhss-2034	128	71	86	86	NUM
ajrhss-2034	128	72	22	22	NUM
ajrhss-2034	128	73	0	0	NUM
ajrhss-2034	128	74	0	0	NUM
ajrhss-2034	128	75	127	127	NUM
ajrhss-2034	128	76	3.98	3.98	NUM
ajrhss-2034	128	77	percentage	percentage	NOUN
ajrhss-2034	128	78	15.0	15.0	NUM
ajrhss-2034	128	79	%	%	NOUN
ajrhss-2034	128	80	67.7	67.7	NUM
ajrhss-2034	128	81	%	%	NOUN
ajrhss-2034	128	82	17.3	17.3	NUM
ajrhss-2034	128	83	%	%	NOUN
ajrhss-2034	128	84	0.0	0.0	NUM
ajrhss-2034	128	85	%	%	NOUN
ajrhss-2034	128	86	0.0	0.0	NUM
ajrhss-2034	128	87	%	%	NOUN
ajrhss-2034	128	88	100	100	NUM
ajrhss-2034	128	89	%	%	NOUN
ajrhss-2034	128	90	q29	q29	NOUN
ajrhss-2034	128	91	8:5	8:5	NUM
ajrhss-2034	128	92	40	40	NUM
ajrhss-2034	128	93	2	2	NUM
ajrhss-2034	128	94	0	0	NUM
ajrhss-2034	128	95	0	0	NUM
ajrhss-2034	128	96	127	127	NUM
ajrhss-2034	128	97	4.65	4.65	NUM
ajrhss-2034	128	98	percentage	percentage	NOUN
ajrhss-2034	128	99	6.6.9	6.6.9	NUM
ajrhss-2034	128	100	%	%	NOUN
ajrhss-2034	128	101	31.5	31.5	NUM
ajrhss-2034	128	102	%	%	NOUN
ajrhss-2034	128	103	1.6	1.6	NUM
ajrhss-2034	128	104	%	%	NOUN
ajrhss-2034	128	105	0.0	0.0	NUM
ajrhss-2034	128	106	%	%	NOUN
ajrhss-2034	128	107	0.0	0.0	NUM
ajrhss-2034	128	108	%	%	NOUN
ajrhss-2034	128	109	100	100	NUM
ajrhss-2034	128	110	%	%	NOUN
ajrhss-2034	128	111	q30	q30	NOUN
ajrhss-2034	128	112	90	90	NUM
ajrhss-2034	128	113	30	30	NUM
ajrhss-2034	128	114	7	7	NUM
ajrhss-2034	128	115	0	0	NUM
ajrhss-2034	128	116	0	0	NUM
ajrhss-2034	128	117	127	127	NUM
ajrhss-2034	128	118	4.65	4.65	NUM
ajrhss-2034	128	119	percentage	percentage	NOUN
ajrhss-2034	128	120	70.9	70.9	NUM
ajrhss-2034	128	121	%	%	NOUN
ajrhss-2034	128	122	23.6	23.6	NUM
ajrhss-2034	128	123	%	%	NOUN
ajrhss-2034	128	124	5.5	5.5	NUM
ajrhss-2034	128	125	%	%	NOUN
ajrhss-2034	128	126	0.0	0.0	NUM
ajrhss-2034	128	127	%	%	NOUN
ajrhss-2034	128	128	0.0	0.0	NUM
ajrhss-2034	128	129	%	%	NOUN
ajrhss-2034	128	130	100	100	NUM
ajrhss-2034	128	131	%	%	NOUN
ajrhss-2034	128	132	over	over	ADP
ajrhss-2034	128	133	all	all	PRON
ajrhss-2034	128	134	mean	mean	VERB
ajrhss-2034	128	135	4.35	4.35	NUM
ajrhss-2034	128	136	table	table	NOUN
ajrhss-2034	128	137	7	7	NUM
ajrhss-2034	128	138	shows	show	VERB
ajrhss-2034	128	139	that	that	SCONJ
ajrhss-2034	128	140	majority	majority	NOUN
ajrhss-2034	128	141	of	of	ADP
ajrhss-2034	128	142	the	the	DET
ajrhss-2034	128	143	respondents	respondent	NOUN
ajrhss-2034	128	144	agreed	agree	VERB
ajrhss-2034	128	145	with	with	ADP
ajrhss-2034	128	146	the	the	DET
ajrhss-2034	128	147	statements	statement	NOUN
ajrhss-2034	128	148	measuring	measure	VERB
ajrhss-2034	128	149	share	share	NOUN
ajrhss-2034	128	150	priee	priee	NOUN
ajrhss-2034	128	151	which	which	PRON
ajrhss-2034	128	152	states	state	VERB
ajrhss-2034	128	153	that	that	SCONJ
ajrhss-2034	128	154	:	:	PUNCT
ajrhss-2034	128	155	sales	sale	NOUN
ajrhss-2034	128	156	volume	volume	NOUN
ajrhss-2034	128	157	fosters	foster	VERB
ajrhss-2034	128	158	a	a	DET
ajrhss-2034	128	159	positive	positive	ADJ
ajrhss-2034	128	160	,	,	PUNCT
ajrhss-2034	128	161	innovative	innovative	ADJ
ajrhss-2034	128	162	product	product	NOUN
ajrhss-2034	128	163	in	in	ADP
ajrhss-2034	128	164	my	my	PRON
ajrhss-2034	128	165	company	company	NOUN
ajrhss-2034	128	166	(	(	PUNCT
ajrhss-2034	128	167	x̅	x̅	PROPN
ajrhss-2034	128	168	=	=	SYM
ajrhss-2034	128	169	4.13	4.13	NUM
ajrhss-2034	128	170	)	)	PUNCT
ajrhss-2034	128	171	;	;	PUNCT
ajrhss-2034	128	172	creative	creative	ADJ
ajrhss-2034	128	173	accounting	accounting	NOUN
ajrhss-2034	128	174	is	be	AUX
ajrhss-2034	128	175	positively	positively	ADV
ajrhss-2034	128	176	related	relate	VERB
ajrhss-2034	128	177	to	to	PART
ajrhss-2034	128	178	share	share	VERB
ajrhss-2034	128	179	price	price	NOUN
ajrhss-2034	128	180	(	(	PUNCT
ajrhss-2034	128	181	x̅	x̅	PROPN
ajrhss-2034	128	182	=	=	SYM
ajrhss-2034	128	183	3.98	3.98	NUM
ajrhss-2034	128	184	)	)	PUNCT
ajrhss-2034	128	185	;	;	PUNCT
ajrhss-2034	128	186	share	share	NOUN
ajrhss-2034	128	187	price	price	NOUN
ajrhss-2034	128	188	have	have	VERB
ajrhss-2034	128	189	continuous	continuous	ADJ
ajrhss-2034	128	190	effect	effect	NOUN
ajrhss-2034	128	191	on	on	ADP
ajrhss-2034	128	192	banks.(x̅	banks.(x̅	NOUN
ajrhss-2034	128	193	=	=	PROPN
ajrhss-2034	128	194	4.65	4.65	NUM
ajrhss-2034	128	195	)	)	PUNCT
ajrhss-2034	128	196	;	;	PUNCT
ajrhss-2034	128	197	increased	increase	VERB
ajrhss-2034	128	198	level	level	NOUN
ajrhss-2034	128	199	of	of	ADP
ajrhss-2034	128	200	creative	creative	ADJ
ajrhss-2034	128	201	accounting	accounting	NOUN
ajrhss-2034	128	202	leads	lead	VERB
ajrhss-2034	128	203	to	to	ADP
ajrhss-2034	128	204	increased	increase	VERB
ajrhss-2034	128	205	share	share	NOUN
ajrhss-2034	128	206	price.(x	price.(x	NOUN
ajrhss-2034	128	207	x̅	x̅	PUNCT
ajrhss-2034	128	208	~	~	PUNCT
ajrhss-2034	128	209	4.65	4.65	NUM
ajrhss-2034	128	210	)	)	PUNCT
ajrhss-2034	128	211	.	.	PUNCT
ajrhss-2034	129	1	the	the	DET
ajrhss-2034	129	2	overall	overall	ADJ
ajrhss-2034	129	3	mean	mean	ADJ
ajrhss-2034	129	4	score	score	NOUN
ajrhss-2034	129	5	of	of	ADP
ajrhss-2034	129	6	4.35	4.35	NUM
ajrhss-2034	129	7	confirms	confirm	VERB
ajrhss-2034	129	8	that	that	SCONJ
ajrhss-2034	129	9	majority	majority	NOUN
ajrhss-2034	129	10	of	of	ADP
ajrhss-2034	129	11	the	the	DET
ajrhss-2034	129	12	respondents	respondent	NOUN
ajrhss-2034	129	13	agreed	agree	VERB
ajrhss-2034	129	14	that	that	SCONJ
ajrhss-2034	129	15	share	share	NOUN
ajrhss-2034	129	16	price	price	NOUN
ajrhss-2034	129	17	is	be	AUX
ajrhss-2034	129	18	high	high	ADJ
ajrhss-2034	129	19	.	.	PUNCT
ajrhss-2034	130	1	testing	testing	NOUN
ajrhss-2034	130	2	of	of	ADP
ajrhss-2034	130	3	research	research	NOUN
ajrhss-2034	130	4	hypotheses	hypothesis	NOUN
ajrhss-2034	130	5	in	in	ADP
ajrhss-2034	130	6	establishing	establish	VERB
ajrhss-2034	130	7	the	the	DET
ajrhss-2034	130	8	relationship	relationship	NOUN
ajrhss-2034	130	9	between	between	ADP
ajrhss-2034	130	10	creative	creative	ADJ
ajrhss-2034	130	11	accounting	accounting	NOUN
ajrhss-2034	130	12	on	on	ADP
ajrhss-2034	130	13	shareholders	shareholder	NOUN
ajrhss-2034	130	14	-	-	PUNCT
ajrhss-2034	130	15	wealth	wealth	NOUN
ajrhss-2034	130	16	maximization	maximization	NOUN
ajrhss-2034	130	17	in	in	ADP
ajrhss-2034	130	18	nigerian	nigerian	ADJ
ajrhss-2034	130	19	banks	bank	NOUN
ajrhss-2034	130	20	,	,	PUNCT
ajrhss-2034	130	21	pearson	pearson	PROPN
ajrhss-2034	130	22	correlation	correlation	NOUN
ajrhss-2034	130	23	analysis	analysis	NOUN
ajrhss-2034	130	24	was	be	AUX
ajrhss-2034	130	25	conducted	conduct	VERB
ajrhss-2034	130	26	.	.	PUNCT
ajrhss-2034	131	1	the	the	DET
ajrhss-2034	131	2	results	result	NOUN
ajrhss-2034	131	3	arc	arc	NOUN
ajrhss-2034	131	4	used	use	VERB
ajrhss-2034	131	5	to	to	PART
ajrhss-2034	131	6	test	test	VERB
ajrhss-2034	131	7	the	the	DET
ajrhss-2034	131	8	various	various	ADJ
ajrhss-2034	131	9	research	research	NOUN
ajrhss-2034	131	10	hypotheses	hypothesis	NOUN
ajrhss-2034	131	11	.	.	PUNCT
ajrhss-2034	132	1	the	the	DET
ajrhss-2034	132	2	result	result	NOUN
ajrhss-2034	132	3	is	be	AUX
ajrhss-2034	132	4	shown	show	VERB
ajrhss-2034	132	5	in	in	ADP
ajrhss-2034	132	6	table	table	NOUN
ajrhss-2034	132	7	8	8	NUM
ajrhss-2034	132	8	below	below	ADV
ajrhss-2034	132	9	:	:	PUNCT
ajrhss-2034	132	10	hypothesis	hypothesis	NOUN
ajrhss-2034	132	11	one	one	NUM
ajrhss-2034	132	12	hoi	hoi	NOUN
ajrhss-2034	132	13	:	:	PUNCT
ajrhss-2034	132	14	income	income	NOUN
ajrhss-2034	132	15	smoothing	smooth	VERB
ajrhss-2034	132	16	docs	doc	NOUN
ajrhss-2034	132	17	not	not	PART
ajrhss-2034	132	18	significantly	significantly	ADV
ajrhss-2034	132	19	contribute	contribute	VERB
ajrhss-2034	132	20	to	to	ADP
ajrhss-2034	132	21	payout	payout	ADJ
ajrhss-2034	132	22	policy	policy	NOUN
ajrhss-2034	132	23	;	;	PUNCT
ajrhss-2034	132	24	iiai	iiai	PROPN
ajrhss-2034	132	25	:	:	PUNCT
ajrhss-2034	132	26	income	income	NOUN
ajrhss-2034	132	27	smoothing	smooth	VERB
ajrhss-2034	132	28	significantly	significantly	ADV
ajrhss-2034	132	29	contribute	contribute	VERB
ajrhss-2034	132	30	to	to	ADP
ajrhss-2034	132	31	payout	payout	ADJ
ajrhss-2034	132	32	policy	policy	NOUN
ajrhss-2034	132	33	;	;	PUNCT
ajrhss-2034	132	34	table	table	NOUN
ajrhss-2034	132	35	8	8	NUM
ajrhss-2034	132	36	:	:	PUNCT
ajrhss-2034	132	37	correlations	correlation	NOUN
ajrhss-2034	132	38	between	between	ADP
ajrhss-2034	132	39	income	income	NOUN
ajrhss-2034	132	40	smoothing	smoothing	NOUN
ajrhss-2034	132	41	and	and	CCONJ
ajrhss-2034	132	42	payout	payout	ADJ
ajrhss-2034	132	43	policy	policy	NOUN
ajrhss-2034	132	44	income	income	NOUN
ajrhss-2034	132	45	smoothing	smooth	VERB
ajrhss-2034	132	46	payout	payout	NOUN
ajrhss-2034	132	47	policy	policy	NOUN
ajrhss-2034	132	48	pearson	pearson	NOUN
ajrhss-2034	132	49	correlation	correlation	NOUN
ajrhss-2034	132	50	1	1	NUM
ajrhss-2034	132	51	0.311	0.311	NUM
ajrhss-2034	132	52	*	*	VERB
ajrhss-2034	132	53	*	*	PUNCT
ajrhss-2034	132	54	income	income	NOUN
ajrhss-2034	132	55	smoothing	smooth	VERB
ajrhss-2034	132	56	sig	sig	NOUN
ajrhss-2034	132	57	.	.	PUNCT
ajrhss-2034	133	1	(	(	PUNCT
ajrhss-2034	133	2	2	2	NUM
ajrhss-2034	133	3	-	-	PUNCT
ajrhss-2034	133	4	tailed	tailed	ADJ
ajrhss-2034	133	5	)	)	PUNCT
ajrhss-2034	133	6	0.000	0.000	NUM
ajrhss-2034	134	1	n	n	DET
ajrhss-2034	134	2	127	127	NUM
ajrhss-2034	134	3	127	127	NUM
ajrhss-2034	134	4	pearson	pearson	NOUN
ajrhss-2034	134	5	correlation	correlation	NOUN
ajrhss-2034	134	6	0.311	0.311	NUM
ajrhss-2034	134	7	*	*	NOUN
ajrhss-2034	134	8	*	*	SYM
ajrhss-2034	134	9	1	1	NUM
ajrhss-2034	134	10	payout	payout	NOUN
ajrhss-2034	134	11	policy	policy	NOUN
ajrhss-2034	134	12	sig	sig	NOUN
ajrhss-2034	134	13	.	.	PUNCT
ajrhss-2034	135	1	(	(	PUNCT
ajrhss-2034	135	2	2	2	NUM
ajrhss-2034	135	3	-	-	PUNCT
ajrhss-2034	135	4	tailed	tailed	ADJ
ajrhss-2034	135	5	)	)	PUNCT
ajrhss-2034	135	6	0.000	0.000	NUM
ajrhss-2034	136	1	n	n	PRON
ajrhss-2034	136	2	127	127	NUM
ajrhss-2034	136	3	127	127	NUM
ajrhss-2034	136	4	the	the	DET
ajrhss-2034	136	5	results	result	NOUN
ajrhss-2034	136	6	in	in	ADP
ajrhss-2034	136	7	table	table	NOUN
ajrhss-2034	136	8	8	8	NUM
ajrhss-2034	136	9	above	above	ADV
ajrhss-2034	136	10	show	show	VERB
ajrhss-2034	136	11	the	the	DET
ajrhss-2034	136	12	correlation	correlation	NOUN
ajrhss-2034	136	13	between	between	ADP
ajrhss-2034	136	14	income	income	NOUN
ajrhss-2034	136	15	smoothing	smoothing	NOUN
ajrhss-2034	136	16	and	and	CCONJ
ajrhss-2034	136	17	payout	payout	ADJ
ajrhss-2034	136	18	policy	policy	NOUN
ajrhss-2034	136	19	.	.	PUNCT
ajrhss-2034	137	1	this	this	PRON
ajrhss-2034	137	2	is	be	AUX
ajrhss-2034	137	3	affirmed	affirm	VERB
ajrhss-2034	137	4	by	by	ADP
ajrhss-2034	137	5	the	the	DET
ajrhss-2034	137	6	correlation	correlation	NOUN
ajrhss-2034	137	7	coefficient	coefficient	NOUN
ajrhss-2034	137	8	of	of	ADP
ajrhss-2034	137	9	0.311	0.311	NUM
ajrhss-2034	137	10	and	and	CCONJ
ajrhss-2034	137	11	a	a	DET
ajrhss-2034	137	12	p	p	NOUN
ajrhss-2034	137	13	-	-	PUNCT
ajrhss-2034	137	14	value	value	NOUN
ajrhss-2034	137	15	less	less	ADJ
ajrhss-2034	137	16	than	than	ADP
ajrhss-2034	137	17	1	1	NUM
ajrhss-2034	137	18	%	%	NOUN
ajrhss-2034	137	19	(	(	PUNCT
ajrhss-2034	137	20	r=0.311	r=0.311	NOUN
ajrhss-2034	137	21	;	;	PUNCT
ajrhss-2034	137	22	p=0.0000	p=0.0000	PROPN
ajrhss-2034	137	23	)	)	PUNCT
ajrhss-2034	137	24	;	;	PUNCT
ajrhss-2034	137	25	based	base	VERB
ajrhss-2034	137	26	on	on	ADP
ajrhss-2034	137	27	the	the	DET
ajrhss-2034	137	28	result	result	NOUN
ajrhss-2034	137	29	,	,	PUNCT
ajrhss-2034	137	30	we	we	PRON
ajrhss-2034	137	31	therefore	therefore	ADV
ajrhss-2034	137	32	reject	reject	VERB
ajrhss-2034	137	33	the	the	DET
ajrhss-2034	137	34	null	null	ADJ
ajrhss-2034	137	35	hypothesis	hypothesis	NOUN
ajrhss-2034	137	36	and	and	CCONJ
ajrhss-2034	137	37	accept	accept	VERB
ajrhss-2034	137	38	the	the	DET
ajrhss-2034	137	39	alternative	alternative	ADJ
ajrhss-2034	137	40	hypothesis	hypothesis	NOUN
ajrhss-2034	137	41	that	that	PRON
ajrhss-2034	137	42	states	state	VERB
ajrhss-2034	137	43	that	that	SCONJ
ajrhss-2034	137	44	income	income	NOUN
ajrhss-2034	137	45	smoothing	smooth	VERB
ajrhss-2034	137	46	significantly	significantly	ADV
ajrhss-2034	137	47	contribute	contribute	VERB
ajrhss-2034	137	48	to	to	ADP
ajrhss-2034	137	49	payout	payout	ADJ
ajrhss-2034	137	50	policy	policy	NOUN
ajrhss-2034	137	51	in	in	ADP
ajrhss-2034	137	52	nigerian	nigerian	ADJ
ajrhss-2034	137	53	banks	bank	NOUN
ajrhss-2034	137	54	.	.	PUNCT
ajrhss-2034	138	1	american	american	PROPN
ajrhss-2034	138	2	journal	journal	PROPN
ajrhss-2034	138	3	of	of	ADP
ajrhss-2034	138	4	research	research	NOUN
ajrhss-2034	138	5	in	in	ADP
ajrhss-2034	138	6	humanities	humanity	NOUN
ajrhss-2034	138	7	and	and	CCONJ
ajrhss-2034	138	8	social	social	ADJ
ajrhss-2034	138	9	sciences	science	NOUN
ajrhss-2034	138	10	volume	volume	NOUN
ajrhss-2034	138	11	8	8	NUM
ajrhss-2034	138	12	,	,	PUNCT
ajrhss-2034	138	13	jan	jan	PROPN
ajrhss-2034	138	14	.	.	PROPN
ajrhss-2034	138	15	,	,	PUNCT
ajrhss-2034	138	16	2023	2023	NUM
ajrhss-2034	138	17	p	p	NOUN
ajrhss-2034	138	18	a	a	DET
ajrhss-2034	138	19	g	g	NOUN
ajrhss-2034	138	20	e	e	NOUN
ajrhss-2034	138	21	|	|	ADV
ajrhss-2034	138	22	85	85	NUM
ajrhss-2034	138	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	138	24	discussion	discussion	NOUN
ajrhss-2034	138	25	of	of	ADP
ajrhss-2034	138	26	findings	finding	NOUN
ajrhss-2034	138	27	following	follow	VERB
ajrhss-2034	138	28	the	the	DET
ajrhss-2034	138	29	results	result	NOUN
ajrhss-2034	138	30	of	of	ADP
ajrhss-2034	138	31	the	the	DET
ajrhss-2034	138	32	empirical	empirical	ADJ
ajrhss-2034	138	33	analysis	analysis	NOUN
ajrhss-2034	138	34	,	,	PUNCT
ajrhss-2034	138	35	the	the	DET
ajrhss-2034	138	36	study	study	NOUN
ajrhss-2034	138	37	found	find	VERB
ajrhss-2034	138	38	that	that	SCONJ
ajrhss-2034	138	39	:	:	PUNCT
ajrhss-2034	138	40	the	the	DET
ajrhss-2034	138	41	overall	overall	ADJ
ajrhss-2034	138	42	mean	mean	NOUN
ajrhss-2034	138	43	scores	score	NOUN
ajrhss-2034	138	44	of	of	ADP
ajrhss-2034	138	45	4.24	4.24	NUM
ajrhss-2034	138	46	,	,	PUNCT
ajrhss-2034	138	47	4.44	4.44	NUM
ajrhss-2034	138	48	and	and	CCONJ
ajrhss-2034	138	49	4.43	4.43	NUM
ajrhss-2034	138	50	confirm	confirm	VERB
ajrhss-2034	138	51	that	that	SCONJ
ajrhss-2034	138	52	majority	majority	NOUN
ajrhss-2034	138	53	of	of	ADP
ajrhss-2034	138	54	the	the	DET
ajrhss-2034	138	55	respondents	respondent	NOUN
ajrhss-2034	138	56	agreed	agree	VERB
ajrhss-2034	138	57	that	that	SCONJ
ajrhss-2034	138	58	there	there	PRON
ajrhss-2034	138	59	is	be	VERB
ajrhss-2034	138	60	a	a	DET
ajrhss-2034	138	61	high	high	ADJ
ajrhss-2034	138	62	level	level	NOUN
ajrhss-2034	138	63	of	of	ADP
ajrhss-2034	138	64	income	income	NOUN
ajrhss-2034	138	65	smoothing	smoothing	NOUN
ajrhss-2034	138	66	,	,	PUNCT
ajrhss-2034	138	67	off	off	ADP
ajrhss-2034	138	68	balance	balance	NOUN
ajrhss-2034	138	69	sheet	sheet	NOUN
ajrhss-2034	138	70	and	and	CCONJ
ajrhss-2034	138	71	widow	widow	NOUN
ajrhss-2034	138	72	dressing	dress	VERB
ajrhss-2034	138	73	.	.	PUNCT
ajrhss-2034	139	1	the	the	DET
ajrhss-2034	139	2	overall	overall	ADJ
ajrhss-2034	139	3	mean	mean	ADJ
ajrhss-2034	139	4	scores	score	NOUN
ajrhss-2034	139	5	of	of	ADP
ajrhss-2034	139	6	4.40	4.40	NUM
ajrhss-2034	139	7	,	,	PUNCT
ajrhss-2034	139	8	4.34	4.34	NUM
ajrhss-2034	139	9	and	and	CCONJ
ajrhss-2034	139	10	4.35	4.35	NUM
ajrhss-2034	139	11	confirm	confirm	VERB
ajrhss-2034	139	12	that	that	SCONJ
ajrhss-2034	139	13	there	there	PRON
ajrhss-2034	139	14	is	be	VERB
ajrhss-2034	139	15	high	high	ADJ
ajrhss-2034	139	16	payout	payout	NOUN
ajrhss-2034	139	17	policy	policy	NOUN
ajrhss-2034	139	18	,	,	PUNCT
ajrhss-2034	139	19	earnings	earning	NOUN
ajrhss-2034	139	20	before	before	ADP
ajrhss-2034	139	21	interest	interest	NOUN
ajrhss-2034	139	22	and	and	CCONJ
ajrhss-2034	139	23	tax	tax	NOUN
ajrhss-2034	139	24	and	and	CCONJ
ajrhss-2034	139	25	share	share	NOUN
ajrhss-2034	139	26	price	price	NOUN
ajrhss-2034	139	27	in	in	ADP
ajrhss-2034	139	28	nigerian	nigerian	ADJ
ajrhss-2034	139	29	banks	bank	NOUN
ajrhss-2034	139	30	.	.	PUNCT
ajrhss-2034	140	1	furthermore	furthermore	ADV
ajrhss-2034	140	2	,	,	PUNCT
ajrhss-2034	140	3	it	it	PRON
ajrhss-2034	140	4	was	be	AUX
ajrhss-2034	140	5	found	find	VERB
ajrhss-2034	140	6	that	that	SCONJ
ajrhss-2034	140	7	;	;	PUNCT
ajrhss-2034	140	8	income	income	NOUN
ajrhss-2034	140	9	smoothing	smooth	VERB
ajrhss-2034	140	10	significantly	significantly	ADV
ajrhss-2034	140	11	contribute	contribute	VERB
ajrhss-2034	140	12	to	to	ADP
ajrhss-2034	140	13	payout	payout	ADJ
ajrhss-2034	140	14	policy	policy	NOUN
ajrhss-2034	140	15	;	;	PUNCT
ajrhss-2034	140	16	income	income	NOUN
ajrhss-2034	140	17	smoothing	smooth	VERB
ajrhss-2034	140	18	significantly	significantly	ADV
ajrhss-2034	140	19	contribute	contribute	VERB
ajrhss-2034	140	20	to	to	ADP
ajrhss-2034	140	21	earnings	earning	NOUN
ajrhss-2034	140	22	before	before	ADP
ajrhss-2034	140	23	interest	interest	NOUN
ajrhss-2034	140	24	and	and	CCONJ
ajrhss-2034	140	25	tax	tax	NOUN
ajrhss-2034	140	26	;	;	PUNCT
ajrhss-2034	140	27	income	income	NOUN
ajrhss-2034	140	28	smoothing	smooth	VERB
ajrhss-2034	140	29	significantly	significantly	ADV
ajrhss-2034	140	30	contribute	contribute	VERB
ajrhss-2034	140	31	to	to	PART
ajrhss-2034	140	32	share	share	NOUN
ajrhss-2034	140	33	price	price	NOUN
ajrhss-2034	140	34	;	;	PUNCT
ajrhss-2034	140	35	off	off	ADP
ajrhss-2034	140	36	balance	balance	NOUN
ajrhss-2034	140	37	sheet	sheet	NOUN
ajrhss-2034	140	38	significantly	significantly	ADV
ajrhss-2034	140	39	contribute	contribute	VERB
ajrhss-2034	140	40	to	to	ADP
ajrhss-2034	140	41	payout	payout	ADJ
ajrhss-2034	140	42	policy	policy	NOUN
ajrhss-2034	140	43	;	;	PUNCT
ajrhss-2034	140	44	off	off	ADP
ajrhss-2034	140	45	balance	balance	NOUN
ajrhss-2034	140	46	sheet	sheet	NOUN
ajrhss-2034	140	47	significantly	significantly	ADV
ajrhss-2034	140	48	contribute	contribute	VERB
ajrhss-2034	140	49	to	to	ADP
ajrhss-2034	140	50	earnings	earning	NOUN
ajrhss-2034	140	51	before	before	ADP
ajrhss-2034	140	52	interest	interest	NOUN
ajrhss-2034	140	53	and	and	CCONJ
ajrhss-2034	140	54	tax	tax	NOUN
ajrhss-2034	140	55	;	;	PUNCT
ajrhss-2034	140	56	off	off	ADP
ajrhss-2034	140	57	balance	balance	NOUN
ajrhss-2034	140	58	sheet	sheet	NOUN
ajrhss-2034	140	59	significantly	significantly	ADV
ajrhss-2034	140	60	contribute	contribute	VERB
ajrhss-2034	140	61	to	to	PART
ajrhss-2034	140	62	share	share	NOUN
ajrhss-2034	140	63	price	price	NOUN
ajrhss-2034	140	64	;	;	PUNCT
ajrhss-2034	140	65	widow	widow	NOUN
ajrhss-2034	140	66	dressing	dress	VERB
ajrhss-2034	140	67	significantly	significantly	ADV
ajrhss-2034	140	68	contribute	contribute	VERB
ajrhss-2034	140	69	to	to	ADP
ajrhss-2034	140	70	payout	payout	ADJ
ajrhss-2034	140	71	policy	policy	NOUN
ajrhss-2034	140	72	;	;	PUNCT
ajrhss-2034	140	73	widow	widow	NOUN
ajrhss-2034	140	74	dressing	dress	VERB
ajrhss-2034	140	75	significantly	significantly	ADV
ajrhss-2034	140	76	contribute	contribute	VERB
ajrhss-2034	140	77	to	to	ADP
ajrhss-2034	140	78	earnings	earning	NOUN
ajrhss-2034	140	79	before	before	ADP
ajrhss-2034	140	80	interest	interest	NOUN
ajrhss-2034	140	81	and	and	CCONJ
ajrhss-2034	140	82	tax	tax	NOUN
ajrhss-2034	140	83	;	;	PUNCT
ajrhss-2034	140	84	widow	widow	NOUN
ajrhss-2034	140	85	dressing	dress	VERB
ajrhss-2034	140	86	significantly	significantly	ADV
ajrhss-2034	140	87	contribute	contribute	VERB
ajrhss-2034	140	88	to	to	AUX
ajrhss-2034	140	89	share	share	NOUN
ajrhss-2034	140	90	price	price	NOUN
ajrhss-2034	140	91	.	.	PUNCT
ajrhss-2034	141	1	conclusion	conclusion	NOUN
ajrhss-2034	141	2	and	and	CCONJ
ajrhss-2034	141	3	recommendations	recommendation	NOUN
ajrhss-2034	141	4	the	the	DET
ajrhss-2034	141	5	objective	objective	NOUN
ajrhss-2034	141	6	of	of	ADP
ajrhss-2034	141	7	the	the	DET
ajrhss-2034	141	8	study	study	NOUN
ajrhss-2034	141	9	was	be	AUX
ajrhss-2034	141	10	to	to	PART
ajrhss-2034	141	11	establish	establish	VERB
ajrhss-2034	141	12	the	the	DET
ajrhss-2034	141	13	relationship	relationship	NOUN
ajrhss-2034	141	14	between	between	ADP
ajrhss-2034	141	15	creative	creative	ADJ
ajrhss-2034	141	16	accounting	accounting	NOUN
ajrhss-2034	141	17	and	and	CCONJ
ajrhss-2034	141	18	shareholders	shareholder	NOUN
ajrhss-2034	141	19	-	-	PUNCT
ajrhss-2034	141	20	wealth	wealth	NOUN
ajrhss-2034	141	21	maximization	maximization	NOUN
ajrhss-2034	141	22	in	in	ADP
ajrhss-2034	141	23	nigerian	nigerian	ADJ
ajrhss-2034	141	24	banks	bank	NOUN
ajrhss-2034	141	25	.	.	PUNCT
ajrhss-2034	142	1	the	the	DET
ajrhss-2034	142	2	findings	finding	NOUN
ajrhss-2034	142	3	indicated	indicate	VERB
ajrhss-2034	142	4	that	that	SCONJ
ajrhss-2034	142	5	creative	creative	ADJ
ajrhss-2034	142	6	accounting	accounting	NOUN
ajrhss-2034	142	7	contributes	contribute	VERB
ajrhss-2034	142	8	to	to	ADP
ajrhss-2034	142	9	financial	financial	ADJ
ajrhss-2034	142	10	shareholders	shareholder	NOUN
ajrhss-2034	142	11	-	-	PUNCT
ajrhss-2034	142	12	wealth	wealth	NOUN
ajrhss-2034	142	13	maximization	maximization	NOUN
ajrhss-2034	142	14	in	in	ADP
ajrhss-2034	142	15	nigerian	nigerian	ADJ
ajrhss-2034	142	16	banks	bank	NOUN
ajrhss-2034	142	17	.	.	PUNCT
ajrhss-2034	143	1	the	the	DET
ajrhss-2034	143	2	study	study	NOUN
ajrhss-2034	143	3	is	be	AUX
ajrhss-2034	143	4	consistent	consistent	ADJ
ajrhss-2034	143	5	with	with	ADP
ajrhss-2034	143	6	corolyne	corolyne	NOUN
ajrhss-2034	143	7	(	(	PUNCT
ajrhss-2034	143	8	2012	2012	NUM
ajrhss-2034	143	9	)	)	PUNCT
ajrhss-2034	143	10	who	who	PRON
ajrhss-2034	143	11	found	find	VERB
ajrhss-2034	143	12	that	that	SCONJ
ajrhss-2034	143	13	creative	creative	ADJ
ajrhss-2034	143	14	accounting	accounting	NOUN
ajrhss-2034	143	15	contributes	contribute	VERB
ajrhss-2034	143	16	to	to	ADP
ajrhss-2034	143	17	and	and	CCONJ
ajrhss-2034	143	18	is	be	AUX
ajrhss-2034	143	19	positively	positively	ADV
ajrhss-2034	143	20	correlated	correlate	VERB
ajrhss-2034	143	21	to	to	ADP
ajrhss-2034	143	22	profitability	profitability	NOUN
ajrhss-2034	143	23	in	in	ADP
ajrhss-2034	143	24	the	the	DET
ajrhss-2034	143	25	banking	banking	NOUN
ajrhss-2034	143	26	sector	sector	NOUN
ajrhss-2034	143	27	particularly	particularly	ADV
ajrhss-2034	143	28	that	that	PRON
ajrhss-2034	143	29	of	of	ADP
ajrhss-2034	143	30	commercial	commercial	ADJ
ajrhss-2034	143	31	banks	bank	NOUN
ajrhss-2034	143	32	.	.	PUNCT
ajrhss-2034	144	1	similarly	similarly	ADV
ajrhss-2034	144	2	patrick	patrick	PROPN
ajrhss-2034	144	3	(	(	PUNCT
ajrhss-2034	144	4	2011	2011	NUM
ajrhss-2034	144	5	)	)	PUNCT
ajrhss-2034	144	6	found	find	VERB
ajrhss-2034	144	7	that	that	SCONJ
ajrhss-2034	144	8	there	there	PRON
ajrhss-2034	144	9	is	be	VERB
ajrhss-2034	144	10	a	a	DET
ajrhss-2034	144	11	significant	significant	ADJ
ajrhss-2034	144	12	relationship	relationship	NOUN
ajrhss-2034	144	13	between	between	ADP
ajrhss-2034	144	14	the	the	DET
ajrhss-2034	144	15	adoption	adoption	NOUN
ajrhss-2034	144	16	of	of	ADP
ajrhss-2034	144	17	various	various	ADJ
ajrhss-2034	144	18	creative	creative	ADJ
ajrhss-2034	144	19	accountings	accounting	NOUN
ajrhss-2034	144	20	and	and	CCONJ
ajrhss-2034	144	21	the	the	DET
ajrhss-2034	144	22	profit	profit	NOUN
ajrhss-2034	144	23	levels	level	NOUN
ajrhss-2034	144	24	of	of	ADP
ajrhss-2034	144	25	the	the	DET
ajrhss-2034	144	26	commercial	commercial	ADJ
ajrhss-2034	144	27	banks	bank	NOUN
ajrhss-2034	144	28	in	in	ADP
ajrhss-2034	144	29	kenya	kenya	PROPN
ajrhss-2034	144	30	.	.	PUNCT
ajrhss-2034	145	1	therefore	therefore	ADV
ajrhss-2034	145	2	nigerian	nigerian	ADJ
ajrhss-2034	145	3	banks	bank	NOUN
ajrhss-2034	145	4	should	should	AUX
ajrhss-2034	145	5	adopt	adopt	VERB
ajrhss-2034	145	6	more	more	ADV
ajrhss-2034	145	7	creative	creative	ADJ
ajrhss-2034	145	8	accounting	accounting	NOUN
ajrhss-2034	145	9	to	to	PART
ajrhss-2034	145	10	improve	improve	VERB
ajrhss-2034	145	11	on	on	ADP
ajrhss-2034	145	12	their	their	PRON
ajrhss-2034	145	13	shareholders	shareholder	NOUN
ajrhss-2034	145	14	-	-	PUNCT
ajrhss-2034	145	15	wealth	wealth	NOUN
ajrhss-2034	145	16	maximization	maximization	NOUN
ajrhss-2034	145	17	and	and	CCONJ
ajrhss-2034	145	18	if	if	SCONJ
ajrhss-2034	145	19	possible	possible	ADJ
ajrhss-2034	145	20	its	its	PRON
ajrhss-2034	145	21	performance	performance	NOUN
ajrhss-2034	145	22	.	.	PUNCT
ajrhss-2034	146	1	creative	creative	ADJ
ajrhss-2034	146	2	accounting	accounting	NOUN
ajrhss-2034	146	3	presents	present	VERB
ajrhss-2034	146	4	more	more	ADJ
ajrhss-2034	146	5	convenience	convenience	NOUN
ajrhss-2034	146	6	,	,	PUNCT
ajrhss-2034	146	7	efficiency	efficiency	NOUN
ajrhss-2034	146	8	and	and	CCONJ
ajrhss-2034	146	9	security	security	NOUN
ajrhss-2034	146	10	to	to	ADP
ajrhss-2034	146	11	commercial	commercial	ADJ
ajrhss-2034	146	12	banks	bank	NOUN
ajrhss-2034	146	13	shareholders	shareholder	NOUN
ajrhss-2034	146	14	resulting	result	VERB
ajrhss-2034	146	15	to	to	ADP
ajrhss-2034	146	16	more	more	ADJ
ajrhss-2034	146	17	demand	demand	NOUN
ajrhss-2034	146	18	for	for	ADP
ajrhss-2034	146	19	the	the	DET
ajrhss-2034	146	20	new	new	ADJ
ajrhss-2034	146	21	innovations	innovation	NOUN
ajrhss-2034	146	22	.	.	PUNCT
ajrhss-2034	147	1	hence	hence	ADV
ajrhss-2034	147	2	,	,	PUNCT
ajrhss-2034	147	3	the	the	DET
ajrhss-2034	147	4	demand	demand	NOUN
ajrhss-2034	147	5	for	for	ADP
ajrhss-2034	147	6	traditional	traditional	ADJ
ajrhss-2034	147	7	payment	payment	NOUN
ajrhss-2034	147	8	systems	system	NOUN
ajrhss-2034	147	9	reduces	reduce	VERB
ajrhss-2034	147	10	as	as	SCONJ
ajrhss-2034	147	11	shareholders	shareholder	NOUN
ajrhss-2034	147	12	switch	switch	VERB
ajrhss-2034	147	13	to	to	ADP
ajrhss-2034	147	14	the	the	DET
ajrhss-2034	147	15	more	more	ADV
ajrhss-2034	147	16	effective	effective	ADJ
ajrhss-2034	147	17	payment	payment	NOUN
ajrhss-2034	147	18	systems	system	NOUN
ajrhss-2034	147	19	.	.	PUNCT
ajrhss-2034	148	1	references	reference	NOUN
ajrhss-2034	148	2	1	1	NUM
ajrhss-2034	148	3	.	.	PUNCT
ajrhss-2034	148	4	akenbor	akenbor	PROPN
ajrhss-2034	148	5	,	,	PUNCT
ajrhss-2034	148	6	c.	c.	PROPN
ajrhss-2034	148	7	o.	o.	PROPN
ajrhss-2034	148	8	,	,	PUNCT
ajrhss-2034	148	9	&	&	CCONJ
ajrhss-2034	148	10	ibanichuka	ibanichuka	PROPN
ajrhss-2034	148	11	,	,	PUNCT
ajrhss-2034	148	12	e.	e.	PROPN
ajrhss-2034	148	13	a.	a.	PROPN
ajrhss-2034	148	14	e.	e.	PROPN
ajrhss-2034	148	15	(	(	PUNCT
ajrhss-2034	148	16	2012	2012	NUM
ajrhss-2034	148	17	)	)	PUNCT
ajrhss-2034	148	18	.	.	PUNCT
ajrhss-2034	149	1	creative	creative	ADJ
ajrhss-2034	149	2	accounting	accounting	NOUN
ajrhss-2034	149	3	practices	practice	NOUN
ajrhss-2034	149	4	in	in	ADP
ajrhss-2034	149	5	nigerian	nigerian	ADJ
ajrhss-2034	149	6	banks	bank	NOUN
ajrhss-2034	149	7	.	.	PUNCT
ajrhss-2034	150	1	2	2	X
ajrhss-2034	150	2	.	.	X
ajrhss-2034	150	3	an	an	DET
ajrhss-2034	150	4	international	international	ADJ
ajrhss-2034	150	5	multidisciplinary	multidisciplinary	ADJ
ajrhss-2034	150	6	journal	journal	NOUN
ajrhss-2034	150	7	,	,	PUNCT
ajrhss-2034	150	8	ethiopia	ethiopia	PROPN
ajrhss-2034	150	9	,	,	PUNCT
ajrhss-2034	150	10	6(3	6(3	NUM
ajrhss-2034	150	11	)	)	PUNCT
ajrhss-2034	150	12	,	,	PUNCT
ajrhss-2034	150	13	23	23	NUM
ajrhss-2034	150	14	-	-	SYM
ajrhss-2034	150	15	41	41	NUM
ajrhss-2034	150	16	.	.	PUNCT
ajrhss-2034	151	1	3	3	X
ajrhss-2034	151	2	.	.	X
ajrhss-2034	151	3	bhasin	bhasin	PROPN
ajrhss-2034	151	4	,	,	PUNCT
ajrhss-2034	151	5	m.	m.	NOUN
ajrhss-2034	151	6	(	(	PUNCT
ajrhss-2034	151	7	2015	2015	NUM
ajrhss-2034	151	8	)	)	PUNCT
ajrhss-2034	151	9	.	.	PUNCT
ajrhss-2034	152	1	creative	creative	ADJ
ajrhss-2034	152	2	accounting	accounting	NOUN
ajrhss-2034	152	3	practices	practice	NOUN
ajrhss-2034	152	4	in	in	ADP
ajrhss-2034	152	5	the	the	DET
ajrhss-2034	152	6	indian	indian	ADJ
ajrhss-2034	152	7	corporate	corporate	ADJ
ajrhss-2034	152	8	sector	sector	NOUN
ajrhss-2034	152	9	:	:	PUNCT
ajrhss-2034	152	10	an	an	DET
ajrhss-2034	152	11	empirical	empirical	ADJ
ajrhss-2034	152	12	study	study	NOUN
ajrhss-2034	152	13	.	.	PUNCT
ajrhss-2034	153	1	international	international	ADJ
ajrhss-2034	153	2	journal	journal	PROPN
ajrhss-2034	153	3	of	of	ADP
ajrhss-2034	153	4	management	management	NOUN
ajrhss-2034	153	5	sciences	sciences	PROPN
ajrhss-2034	153	6	and	and	CCONJ
ajrhss-2034	153	7	business	business	NOUN
ajrhss-2034	153	8	research	research	NOUN
ajrhss-2034	153	9	,	,	PUNCT
ajrhss-2034	153	10	4(10	4(10	NUM
ajrhss-2034	153	11	)	)	PUNCT
ajrhss-2034	153	12	,	,	PUNCT
ajrhss-2034	153	13	35	35	NUM
ajrhss-2034	153	14	4	4	NUM
ajrhss-2034	153	15	.	.	PUNCT
ajrhss-2034	153	16	52	52	NUM
ajrhss-2034	153	17	.	.	PUNCT
ajrhss-2034	154	1	;	;	PUNCT
ajrhss-2034	154	2	5	5	X
ajrhss-2034	154	3	.	.	X
ajrhss-2034	154	4	bora	bora	PROPN
ajrhss-2034	154	5	,	,	PUNCT
ajrhss-2034	154	6	j.	j.	PROPN
ajrhss-2034	154	7	,	,	PUNCT
ajrhss-2034	154	8	&	&	CCONJ
ajrhss-2034	154	9	saha	saha	PROPN
ajrhss-2034	154	10	,	,	PUNCT
ajrhss-2034	154	11	a.	a.	NOUN
ajrhss-2034	154	12	(	(	PUNCT
ajrhss-2034	154	13	2016	2016	NUM
ajrhss-2034	154	14	)	)	PUNCT
ajrhss-2034	154	15	.	.	PUNCT
ajrhss-2034	155	1	creative	creative	ADJ
ajrhss-2034	155	2	accounting	accounting	NOUN
ajrhss-2034	155	3	in	in	ADP
ajrhss-2034	155	4	financial	financial	ADJ
ajrhss-2034	155	5	reporting	reporting	NOUN
ajrhss-2034	155	6	and	and	CCONJ
ajrhss-2034	155	7	its	its	PRON
ajrhss-2034	155	8	ethical	ethical	ADJ
ajrhss-2034	155	9	perspective	perspective	NOUN
ajrhss-2034	155	10	.	.	PUNCT
ajrhss-2034	156	1	international	international	ADJ
ajrhss-2034	156	2	journal	journal	NOUN
ajrhss-2034	156	3	of	of	ADP
ajrhss-2034	156	4	applied	apply	VERB
ajrhss-2034	156	5	research	research	NOUN
ajrhss-2034	156	6	,	,	PUNCT
ajrhss-2034	156	7	2(3	2(3	NUM
ajrhss-2034	156	8	)	)	PUNCT
ajrhss-2034	156	9	,	,	PUNCT
ajrhss-2034	156	10	735	735	NUM
ajrhss-2034	156	11	-	-	SYM
ajrhss-2034	156	12	737	737	NUM
ajrhss-2034	156	13	.	.	NOUN
ajrhss-2034	157	1	6	6	NUM
ajrhss-2034	157	2	.	.	X
ajrhss-2034	157	3	diana	diana	PROPN
ajrhss-2034	157	4	,	,	PUNCT
ajrhss-2034	157	5	b.	b.	PROPN
ajrhss-2034	157	6	,	,	PUNCT
ajrhss-2034	157	7	&	&	CCONJ
ajrhss-2034	157	8	madalina	madalina	PROPN
ajrhss-2034	157	9	,	,	PUNCT
ajrhss-2034	157	10	p.	p.	NOUN
ajrhss-2034	157	11	(	(	PUNCT
ajrhss-2034	157	12	2008	2008	NUM
ajrhss-2034	157	13	)	)	PUNCT
ajrhss-2034	157	14	.	.	PUNCT
ajrhss-2034	157	15	is	be	AUX
ajrhss-2034	157	16	creative	creative	ADJ
ajrhss-2034	157	17	accounting	account	VERB
ajrhss-2034	157	18	a	a	DET
ajrhss-2034	157	19	form	form	NOUN
ajrhss-2034	157	20	of	of	ADP
ajrhss-2034	157	21	manipulation	manipulation	NOUN
ajrhss-2034	157	22	?	?	PUNCT
ajrhss-2034	158	1	journal	journal	PROPN
ajrhss-2034	158	2	accredited	accredit	VERB
ajrhss-2034	158	3	cncsis	cncsis	NOUN
ajrhss-2034	158	4	category	category	NOUN
ajrhss-2034	158	5	b+	b+	NOUN
ajrhss-2034	158	6	,	,	PUNCT
ajrhss-2034	158	7	tom	tom	PROPN
ajrhss-2034	158	8	,	,	PUNCT
ajrhss-2034	158	9	3	3	NUM
ajrhss-2034	158	10	,	,	PUNCT
ajrhss-2034	158	11	935	935	NUM
ajrhss-2034	158	12	-	-	SYM
ajrhss-2034	158	13	940	940	NUM
ajrhss-2034	158	14	.	.	PUNCT
ajrhss-2034	159	1	7	7	X
ajrhss-2034	159	2	.	.	X
ajrhss-2034	159	3	garizi	garizi	NOUN
ajrhss-2034	159	4	,	,	PUNCT
ajrhss-2034	159	5	a.	a.	PROPN
ajrhss-2034	159	6	z.	z.	PROPN
ajrhss-2034	159	7	,	,	PUNCT
ajrhss-2034	159	8	ilomayoun	ilomayoun	PROPN
ajrhss-2034	159	9	,	,	PUNCT
ajrhss-2034	159	10	a.	a.	PROPN
ajrhss-2034	159	11	,	,	PUNCT
ajrhss-2034	159	12	&	&	CCONJ
ajrhss-2034	159	13	firouzi	firouzi	PROPN
ajrhss-2034	159	14	,	,	PUNCT
ajrhss-2034	159	15	b.	b.	PROPN
ajrhss-2034	159	16	b.	b.	PROPN
ajrhss-2034	159	17	(	(	PUNCT
ajrhss-2034	159	18	2011	2011	NUM
ajrhss-2034	159	19	)	)	PUNCT
ajrhss-2034	159	20	.	.	PUNCT
ajrhss-2034	160	1	the	the	DET
ajrhss-2034	160	2	impact	impact	NOUN
ajrhss-2034	160	3	of	of	ADP
ajrhss-2034	160	4	income	income	NOUN
ajrhss-2034	160	5	smoothing	smooth	VERB
ajrhss-2034	160	6	on	on	ADP
ajrhss-2034	160	7	companies	company	NOUN
ajrhss-2034	160	8	abnormal	abnormal	ADJ
ajrhss-2034	160	9	return	return	NOUN
ajrhss-2034	160	10	.	.	PUNCT
ajrhss-2034	161	1	australian	australian	ADJ
ajrhss-2034	161	2	journal	journal	NOUN
ajrhss-2034	161	3	of	of	ADP
ajrhss-2034	161	4	basic	basic	ADJ
ajrhss-2034	161	5	and	and	CCONJ
ajrhss-2034	161	6	applied	applied	ADJ
ajrhss-2034	161	7	sciences	science	NOUN
ajrhss-2034	161	8	,	,	PUNCT
ajrhss-2034	161	9	5(9	5(9	NUM
ajrhss-2034	161	10	)	)	PUNCT
ajrhss-2034	161	11	,	,	PUNCT
ajrhss-2034	161	12	245251	245251	NUM
ajrhss-2034	161	13	.	.	PUNCT
ajrhss-2034	162	1	14	14	NUM
ajrhss-2034	162	2	8	8	NUM
ajrhss-2034	162	3	.	.	PUNCT
ajrhss-2034	163	1	hussein	hussein	PROPN
ajrhss-2034	163	2	,	,	PUNCT
ajrhss-2034	163	3	h.	h.	PROPN
ajrhss-2034	163	4	,	,	PUNCT
ajrhss-2034	163	5	kasim	kasim	PROPN
ajrhss-2034	163	6	,	,	PUNCT
ajrhss-2034	163	7	n.	n.	NOUN
ajrhss-2034	163	8	,	,	PUNCT
ajrhss-2034	163	9	&	&	CCONJ
ajrhss-2034	163	10	arumugam	arumugam	NOUN
ajrhss-2034	163	11	,	,	PUNCT
ajrhss-2034	163	12	v.	v.	PROPN
ajrhss-2034	163	13	(	(	PUNCT
ajrhss-2034	163	14	2015	2015	NUM
ajrhss-2034	163	15	)	)	PUNCT
ajrhss-2034	163	16	.	.	PUNCT
ajrhss-2034	164	1	a	a	DET
ajrhss-2034	164	2	review	review	NOUN
ajrhss-2034	164	3	of	of	ADP
ajrhss-2034	164	4	creative	creative	ADJ
ajrhss-2034	164	5	accounting	accounting	NOUN
ajrhss-2034	164	6	practices	practice	NOUN
ajrhss-2034	164	7	and	and	CCONJ
ajrhss-2034	164	8	its	its	PRON
ajrhss-2034	164	9	area	area	NOUN
ajrhss-2034	164	10	,	,	PUNCT
ajrhss-2034	164	11	technique	technique	NOUN
ajrhss-2034	164	12	and	and	CCONJ
ajrhss-2034	164	13	ways	way	NOUN
ajrhss-2034	164	14	of	of	ADP
ajrhss-2034	164	15	prevention	prevention	NOUN
ajrhss-2034	164	16	.	.	PUNCT
ajrhss-2034	165	1	international	international	ADJ
ajrhss-2034	165	2	journal	journal	PROPN
ajrhss-2034	165	3	of	of	ADP
ajrhss-2034	165	4	science	science	NOUN
ajrhss-2034	165	5	and	and	CCONJ
ajrhss-2034	165	6	research	research	NOUN
ajrhss-2034	165	7	,	,	PUNCT
ajrhss-2034	165	8	4(10	4(10	NUM
ajrhss-2034	165	9	)	)	PUNCT
ajrhss-2034	165	10	,	,	PUNCT
ajrhss-2034	165	11	1377	1377	NUM
ajrhss-2034	165	12	-	-	SYM
ajrhss-2034	165	13	1381	1381	NUM
ajrhss-2034	165	14	.	.	PUNCT
ajrhss-2034	166	1	american	american	PROPN
ajrhss-2034	166	2	journal	journal	PROPN
ajrhss-2034	166	3	of	of	ADP
ajrhss-2034	166	4	research	research	NOUN
ajrhss-2034	166	5	in	in	ADP
ajrhss-2034	166	6	humanities	humanity	NOUN
ajrhss-2034	166	7	and	and	CCONJ
ajrhss-2034	166	8	social	social	ADJ
ajrhss-2034	166	9	sciences	science	NOUN
ajrhss-2034	166	10	volume	volume	NOUN
ajrhss-2034	166	11	8	8	NUM
ajrhss-2034	166	12	,	,	PUNCT
ajrhss-2034	166	13	jan	jan	PROPN
ajrhss-2034	166	14	.	.	PROPN
ajrhss-2034	166	15	,	,	PUNCT
ajrhss-2034	166	16	2023	2023	NUM
ajrhss-2034	166	17	p	p	NOUN
ajrhss-2034	166	18	a	a	DET
ajrhss-2034	166	19	g	g	NOUN
ajrhss-2034	166	20	e	e	NOUN
ajrhss-2034	166	21	|	|	ADV
ajrhss-2034	166	22	86	86	NUM
ajrhss-2034	166	23	www.americanjournal.org	www.americanjournal.org	NOUN
ajrhss-2034	166	24	9	9	NUM
ajrhss-2034	166	25	.	.	PUNCT
ajrhss-2034	166	26	ijcoma	ijcoma	NOUN
ajrhss-2034	166	27	,	,	PUNCT
ajrhss-2034	166	28	n.	n.	PROPN
ajrhss-2034	166	29	b.	b.	PROPN
ajrhss-2034	166	30	(	(	PUNCT
ajrhss-2034	166	31	2014	2014	NUM
ajrhss-2034	166	32	)	)	PUNCT
ajrhss-2034	166	33	.	.	PUNCT
ajrhss-2034	167	1	the	the	DET
ajrhss-2034	167	2	effect	effect	NOUN
ajrhss-2034	167	3	of	of	ADP
ajrhss-2034	167	4	creative	creative	ADJ
ajrhss-2034	167	5	accounting	accounting	NOUN
ajrhss-2034	167	6	on	on	ADP
ajrhss-2034	167	7	the	the	DET
ajrhss-2034	167	8	nigerian	nigerian	ADJ
ajrhss-2034	167	9	banking	banking	NOUN
ajrhss-2034	167	10	industry	industry	NOUN
ajrhss-2034	167	11	.	.	PUNCT
ajrhss-2034	168	1	international	international	ADJ
ajrhss-2034	168	2	journal	journal	PROPN
ajrhss-2034	168	3	of	of	ADP
ajrhss-2034	168	4	managerial	managerial	ADJ
ajrhss-2034	168	5	studies	study	NOUN
ajrhss-2034	168	6	and	and	CCONJ
ajrhss-2034	168	7	research	research	NOUN
ajrhss-2034	168	8	,	,	PUNCT
ajrhss-2034	168	9	2(10	2(10	NUM
ajrhss-2034	168	10	)	)	PUNCT
ajrhss-2034	168	11	,	,	PUNCT
ajrhss-2034	168	12	13	13	NUM
ajrhss-2034	168	13	-	-	SYM
ajrhss-2034	168	14	21	21	NUM
ajrhss-2034	168	15	.	.	PUNCT
ajrhss-2034	169	1	10	10	NUM
ajrhss-2034	169	2	.	.	PUNCT
ajrhss-2034	170	1	kamau	kamau	PROPN
ajrhss-2034	170	2	,	,	PUNCT
ajrhss-2034	170	3	c.	c.	PROPN
ajrhss-2034	170	4	,	,	PUNCT
ajrhss-2034	170	5	namusonge	namusonge	ADJ
ajrhss-2034	170	6	,	,	PUNCT
ajrhss-2034	170	7	g.	g.	PROPN
ajrhss-2034	170	8	,	,	PUNCT
ajrhss-2034	170	9	&	&	CCONJ
ajrhss-2034	170	10	bichanga	bichanga	PROPN
ajrhss-2034	170	11	,	,	PUNCT
ajrhss-2034	170	12	w.	w.	PROPN
ajrhss-2034	170	13	(	(	PUNCT
ajrhss-2034	170	14	2016	2016	NUM
ajrhss-2034	170	15	)	)	PUNCT
ajrhss-2034	170	16	.	.	PUNCT
ajrhss-2034	171	1	creative	creative	ADJ
ajrhss-2034	171	2	accounting	accounting	NOUN
ajrhss-2034	171	3	related	relate	VERB
ajrhss-2034	171	4	practices	practice	NOUN
ajrhss-2034	171	5	among	among	ADP
ajrhss-2034	171	6	corporations	corporation	NOUN
ajrhss-2034	171	7	listed	list	VERB
ajrhss-2034	171	8	in	in	ADP
ajrhss-2034	171	9	nairobi	nairobi	PROPN
ajrhss-2034	171	10	securities	securities	PROPN
ajrhss-2034	171	11	exchange	exchange	PROPN
ajrhss-2034	171	12	in	in	ADP
ajrhss-2034	171	13	kenya	kenya	PROPN
ajrhss-2034	171	14	.	.	PUNCT
ajrhss-2034	172	1	international	international	ADJ
ajrhss-2034	172	2	journal	journal	PROPN
ajrhss-2034	172	3	of	of	ADP
ajrhss-2034	172	4	sciences	sciences	PROPN
ajrhss-2034	172	5	:	:	PUNCT
ajrhss-2034	172	6	basic	basic	ADJ
ajrhss-2034	172	7	and	and	CCONJ
ajrhss-2034	172	8	applied	applied	ADJ
ajrhss-2034	172	9	research	research	NOUN
ajrhss-2034	172	10	,	,	PUNCT
ajrhss-2034	172	11	25(1	25(1	NUM
ajrhss-2034	172	12	)	)	PUNCT
ajrhss-2034	172	13	,	,	PUNCT
ajrhss-2034	172	14	254	254	NUM
ajrhss-2034	172	15	-	-	SYM
ajrhss-2034	172	16	265	265	NUM
ajrhss-2034	172	17	.	.	PUNCT
ajrhss-2034	173	1	11	11	NUM
ajrhss-2034	173	2	.	.	X
ajrhss-2034	174	1	kelly	kelly	PROPN
ajrhss-2034	174	2	,	,	PUNCT
ajrhss-2034	174	3	w.	w.	PROPN
ajrhss-2034	174	4	k.	k.	PROPN
ajrhss-2034	174	5	s.	s.	PROPN
ajrhss-2034	174	6	(	(	PUNCT
ajrhss-2034	174	7	2011	2011	NUM
ajrhss-2034	174	8	)	)	PUNCT
ajrhss-2034	174	9	.	.	PUNCT
ajrhss-2034	175	1	earning	earn	VERB
ajrhss-2034	175	2	management	management	NOUN
ajrhss-2034	175	3	;	;	PUNCT
ajrhss-2034	175	4	is	be	AUX
ajrhss-2034	175	5	it	it	PRON
ajrhss-2034	175	6	good	good	ADJ
ajrhss-2034	175	7	or	or	CCONJ
ajrhss-2034	175	8	bad	bad	ADJ
ajrhss-2034	175	9	.	.	PUNCT
ajrhss-2034	176	1	management	management	NOUN
ajrhss-2034	176	2	and	and	CCONJ
ajrhss-2034	176	3	science	science	PROPN
ajrhss-2034	176	4	university	university	PROPN
ajrhss-2034	176	5	(	(	PUNCT
ajrhss-2034	176	6	msu	msu	PROPN
ajrhss-2034	176	7	)	)	PUNCT
ajrhss-2034	176	8	.	.	PUNCT
ajrhss-2034	177	1	available	available	ADJ
ajrhss-2034	177	2	from	from	ADP
ajrhss-2034	177	3	:	:	PUNCT
ajrhss-2034	177	4	http://www.ssrn.com	http://www.ssrn.com	X
ajrhss-2034	177	5	12	12	NUM
ajrhss-2034	177	6	.	.	PUNCT
ajrhss-2034	178	1	micah	micah	PROPN
ajrhss-2034	178	2	,	,	PUNCT
ajrhss-2034	178	3	l.	l.	PROPN
ajrhss-2034	178	4	,	,	PUNCT
ajrhss-2034	178	5	&	&	CCONJ
ajrhss-2034	178	6	chinwe	chinwe	PROPN
ajrhss-2034	178	7	,	,	PUNCT
ajrhss-2034	178	8	o.	o.	PROPN
ajrhss-2034	178	9	(	(	PUNCT
ajrhss-2034	178	10	2014	2014	NUM
ajrhss-2034	178	11	)	)	PUNCT
ajrhss-2034	178	12	.	.	PUNCT
ajrhss-2034	179	1	the	the	DET
ajrhss-2034	179	2	impact	impact	NOUN
ajrhss-2034	179	3	of	of	ADP
ajrhss-2034	179	4	creative	creative	ADJ
ajrhss-2034	179	5	accounting	accounting	NOUN
ajrhss-2034	179	6	on	on	ADP
ajrhss-2034	179	7	organizational	organizational	ADJ
ajrhss-2034	179	8	effectiveness	effectiveness	NOUN
ajrhss-2034	179	9	:	:	PUNCT
ajrhss-2034	179	10	a	a	DET
ajrhss-2034	179	11	study	study	NOUN
ajrhss-2034	179	12	of	of	ADP
ajrhss-2034	179	13	manufacturing	manufacturing	NOUN
ajrhss-2034	179	14	firms	firm	NOUN
ajrhss-2034	179	15	in	in	ADP
ajrhss-2034	179	16	nigeria	nigeria	PROPN
ajrhss-2034	179	17	.	.	PUNCT
ajrhss-2034	180	1	british	british	PROPN
ajrhss-2034	180	2	journal	journal	PROPN
ajrhss-2034	180	3	of	of	ADP
ajrhss-2034	180	4	economics	economic	NOUN
ajrhss-2034	180	5	,	,	PUNCT
ajrhss-2034	180	6	management	management	NOUN
ajrhss-2034	180	7	and	and	CCONJ
ajrhss-2034	180	8	trade	trade	NOUN
ajrhss-2034	180	9	,	,	PUNCT
ajrhss-2034	180	10	4	4	NUM
ajrhss-2034	180	11	(	(	PUNCT
ajrhss-2034	180	12	12	12	NUM
ajrhss-2034	180	13	)	)	PUNCT
ajrhss-2034	180	14	,	,	PUNCT
ajrhss-2034	180	15	2107	2107	NUM
ajrhss-2034	180	16	-	-	SYM
ajrhss-2034	180	17	2122	2122	NUM
ajrhss-2034	180	18	.	.	PUNCT
ajrhss-2034	181	1	13	13	NUM
ajrhss-2034	181	2	.	.	X
ajrhss-2034	181	3	nyabuti	nyabuti	PROPN
ajrhss-2034	181	4	,	,	PUNCT
ajrhss-2034	181	5	v.	v.	ADJ
ajrhss-2034	181	6	,	,	PUNCT
ajrhss-2034	181	7	mernba	mernba	NOUN
ajrhss-2034	181	8	,	,	PUNCT
ajrhss-2034	181	9	f.	f.	PROPN
ajrhss-2034	181	10	,	,	PUNCT
ajrhss-2034	181	11	&	&	CCONJ
ajrhss-2034	181	12	chege	chege	PROPN
ajrhss-2034	181	13	,	,	PUNCT
ajrhss-2034	181	14	c.	c.	PROPN
ajrhss-2034	181	15	(	(	PUNCT
ajrhss-2034	181	16	2016	2016	NUM
ajrhss-2034	181	17	)	)	PUNCT
ajrhss-2034	181	18	.	.	PUNCT
ajrhss-2034	182	1	influence	influence	NOUN
ajrhss-2034	182	2	of	of	ADP
ajrhss-2034	182	3	creative	creative	ADJ
ajrhss-2034	182	4	accounting	accounting	NOUN
ajrhss-2034	182	5	practices	practice	NOUN
ajrhss-2034	182	6	on	on	ADP
ajrhss-2034	182	7	the	the	DET
ajrhss-2034	182	8	financial	financial	ADJ
ajrhss-2034	182	9	performance	performance	NOUN
ajrhss-2034	182	10	of	of	ADP
ajrhss-2034	182	11	companies	company	NOUN
ajrhss-2034	182	12	listed	list	VERB
ajrhss-2034	182	13	in	in	ADP
ajrhss-2034	182	14	the	the	DET
ajrhss-2034	182	15	nairobi	nairobi	PROPN
ajrhss-2034	182	16	securities	securities	PROPN
ajrhss-2034	182	17	exchange	exchange	PROPN
ajrhss-2034	182	18	in	in	ADP
ajrhss-2034	182	19	kenya	kenya	PROPN
ajrhss-2034	182	20	.	.	PUNCT
ajrhss-2034	183	1	international	international	ADJ
ajrhss-2034	183	2	journal	journal	PROPN
ajrhss-2034	183	3	of	of	ADP
ajrhss-2034	183	4	management	management	NOUN
ajrhss-2034	183	5	and	and	CCONJ
ajrhss-2034	183	6	commerce	commerce	NOUN
ajrhss-2034	183	7	innovations	innovation	NOUN
ajrhss-2034	183	8	,	,	PUNCT
ajrhss-2034	183	9	3(2	3(2	NUM
ajrhss-2034	183	10	)	)	PUNCT
ajrhss-2034	183	11	,	,	PUNCT
ajrhss-2034	183	12	45	45	NUM
ajrhss-2034	183	13	-	-	SYM
ajrhss-2034	183	14	59	59	NUM
ajrhss-2034	183	15	.	.	PUNCT
ajrhss-2034	183	16	14	14	NUM
ajrhss-2034	183	17	.	.	PUNCT
ajrhss-2034	184	1	rahman	rahman	PROPN
ajrhss-2034	184	2	,	,	PUNCT
ajrhss-2034	184	3	m.	m.	NOUN
ajrhss-2034	184	4	,	,	PUNCT
ajrhss-2034	184	5	moniruzzaman	moniruzzaman	NOUN
ajrhss-2034	184	6	,	,	PUNCT
ajrhss-2034	184	7	m.	m.	NOUN
ajrhss-2034	184	8	,	,	PUNCT
ajrhss-2034	184	9	&	&	CCONJ
ajrhss-2034	184	10	sharif	sharif	PROPN
ajrhss-2034	184	11	,	,	PUNCT
ajrhss-2034	184	12	j.	j.	PROPN
ajrhss-2034	184	13	(	(	PUNCT
ajrhss-2034	184	14	2013	2013	NUM
ajrhss-2034	184	15	)	)	PUNCT
ajrhss-2034	184	16	.	.	PUNCT
ajrhss-2034	185	1	techniques	technique	NOUN
ajrhss-2034	185	2	,	,	PUNCT
ajrhss-2034	185	3	motives	motive	NOUN
ajrhss-2034	185	4	and	and	CCONJ
ajrhss-2034	185	5	controls	control	NOUN
ajrhss-2034	185	6	of	of	ADP
ajrhss-2034	185	7	earnings	earning	NOUN
ajrhss-2034	185	8	management	management	NOUN
ajrhss-2034	185	9	.	.	PUNCT
ajrhss-2034	186	1	international	international	ADJ
ajrhss-2034	186	2	journal	journal	PROPN
ajrhss-2034	186	3	of	of	ADP
ajrhss-2034	186	4	information	information	NOUN
ajrhss-2034	186	5	technology	technology	NOUN
ajrhss-2034	186	6	and	and	CCONJ
ajrhss-2034	186	7	business	business	NOUN
ajrhss-2034	186	8	management	management	NOUN
ajrhss-2034	186	9	,	,	PUNCT
ajrhss-2034	186	10	7/(1	7/(1	NUM
ajrhss-2034	186	11	)	)	PUNCT
ajrhss-2034	186	12	,	,	PUNCT
ajrhss-2034	186	13	22	22	NUM
ajrhss-2034	186	14	-	-	SYM
ajrhss-2034	186	15	34	34	NUM
ajrhss-2034	186	16	.	.	NOUN
ajrhss-2034	186	17	15	15	NUM
ajrhss-2034	186	18	.	.	PUNCT
ajrhss-2034	187	1	sanusi	sanusi	PROPN
ajrhss-2034	187	2	,	,	PUNCT
ajrhss-2034	187	3	b.	b.	PROPN
ajrhss-2034	187	4	,	,	PUNCT
ajrhss-2034	187	5	&	&	CCONJ
ajrhss-2034	187	6	izedonmi	izedonmi	PROPN
ajrhss-2034	187	7	,	,	PUNCT
ajrhss-2034	187	8	p.	p.	NOUN
ajrhss-2034	187	9	(	(	PUNCT
ajrhss-2034	187	10	2014	2014	NUM
ajrhss-2034	187	11	)	)	PUNCT
ajrhss-2034	187	12	.	.	PUNCT
ajrhss-2034	188	1	nigerian	nigerian	ADJ
ajrhss-2034	188	2	commercial	commercial	ADJ
ajrhss-2034	188	3	banks	bank	NOUN
ajrhss-2034	188	4	and	and	CCONJ
ajrhss-2034	188	5	creative	creative	ADJ
ajrhss-2034	188	6	accounting	accounting	NOUN
ajrhss-2034	188	7	practices	practice	NOUN
ajrhss-2034	188	8	.	.	PUNCT
ajrhss-2034	189	1	journal	journal	PROPN
ajrhss-2034	189	2	of	of	ADP
ajrhss-2034	189	3	mathematical	mathematical	ADJ
ajrhss-2034	189	4	finance	finance	NOUN
ajrhss-2034	189	5	,	,	PUNCT
ajrhss-2034	189	6	4	4	NUM
ajrhss-2034	189	7	,	,	PUNCT
ajrhss-2034	189	8	75	75	NUM
ajrhss-2034	189	9	-	-	SYM
ajrhss-2034	189	10	83	83	NUM
ajrhss-2034	189	11	.	.	PUNCT
ajrhss-2034	190	1	16	16	NUM
ajrhss-2034	190	2	.	.	PUNCT
ajrhss-2034	191	1	tassadaq	tassadaq	PROPN
ajrhss-2034	191	2	,	,	PUNCT
ajrhss-2034	191	3	f.	f.	PROPN
ajrhss-2034	191	4	,	,	PUNCT
ajrhss-2034	191	5	&	&	CCONJ
ajrhss-2034	191	6	malik	malik	PROPN
ajrhss-2034	191	7	,	,	PUNCT
ajrhss-2034	191	8	q.	q.	PROPN
ajrhss-2034	191	9	(	(	PUNCT
ajrhss-2034	191	10	2015	2015	NUM
ajrhss-2034	191	11	)	)	PUNCT
ajrhss-2034	191	12	,	,	PUNCT
ajrhss-2034	191	13	creative	creative	ADJ
ajrhss-2034	191	14	accounting	accounting	NOUN
ajrhss-2034	191	15	and	and	CCONJ
ajrhss-2034	191	16	financial	financial	ADJ
ajrhss-2034	191	17	reporting	reporting	NOUN
ajrhss-2034	191	18	:	:	PUNCT
ajrhss-2034	191	19	model	model	NOUN
ajrhss-2034	191	20	development	development	NOUN
ajrhss-2034	191	21	and	and	CCONJ
ajrhss-2034	191	22	empirical	empirical	ADJ
ajrhss-2034	191	23	testing	testing	NOUN
ajrhss-2034	191	24	.	.	PUNCT
ajrhss-2034	192	1	international	international	ADJ
ajrhss-2034	192	2	journal	journal	PROPN
ajrhss-2034	192	3	of	of	ADP
ajrhss-2034	192	4	economics	economic	NOUN
ajrhss-2034	192	5	and	and	CCONJ
ajrhss-2034	192	6	financial	financial	ADJ
ajrhss-2034	192	7	issues	issue	NOUN
ajrhss-2034	192	8	,	,	PUNCT
ajrhss-2034	192	9	5(2	5(2	NUM
ajrhss-2034	192	10	)	)	PUNCT
ajrhss-2034	192	11	,	,	PUNCT
ajrhss-2034	192	12	544	544	NUM
ajrhss-2034	192	13	-	-	SYM
ajrhss-2034	192	14	551	551	NUM
ajrhss-2034	192	15	.	.	PUNCT
ajrhss-2034	192	16	17	17	NUM
ajrhss-2034	192	17	.	.	PUNCT
ajrhss-2034	193	1	venouss	venouss	ADJ
ajrhss-2034	193	2	,	,	PUNCT
ajrhss-2034	193	3	d.	d.	PROPN
ajrhss-2034	193	4	,	,	PUNCT
ajrhss-2034	193	5	karami	karami	PROPN
ajrhss-2034	193	6	,	,	PUNCT
ajrhss-2034	193	7	g.	g.	PROPN
ajrhss-2034	193	8	,	,	PUNCT
ajrhss-2034	193	9	&	&	CCONJ
ajrhss-2034	193	10	tajik	tajik	PROPN
ajrhss-2034	193	11	,	,	PUNCT
ajrhss-2034	193	12	k.	k.	PROPN
ajrhss-2034	193	13	(	(	PUNCT
ajrhss-2034	193	14	2006	2006	NUM
ajrhss-2034	193	15	)	)	PUNCT
ajrhss-2034	193	16	.	.	PUNCT
ajrhss-2034	194	1	an	an	DET
ajrhss-2034	194	2	investigation	investigation	NOUN
ajrhss-2034	194	3	of	of	ADP
ajrhss-2034	194	4	income	income	NOUN
ajrhss-2034	194	5	smoothing	smooth	VERB
ajrhss-2034	194	6	in	in	ADP
ajrhss-2034	194	7	tehran	tehran	PROPN
ajrhss-2034	194	8	stock	stock	PROPN
ajrhss-2034	194	9	exchange	exchange	PROPN
ajrhss-2034	194	10	utilizing	utilize	VERB
ajrhss-2034	194	11	accounting	accounting	NOUN
ajrhss-2034	194	12	standard	standard	ADJ
ajrhss-2034	194	13	number	number	NOUN
ajrhss-2034	194	14	15	15	NUM
ajrhss-2034	194	15	(	(	PUNCT
ajrhss-2034	194	16	accounting	account	VERB
ajrhss-2034	194	17	for	for	ADP
ajrhss-2034	194	18	investments	investment	NOUN
ajrhss-2034	194	19	)	)	PUNCT
ajrhss-2034	194	20	.	.	PUNCT
ajrhss-2034	195	1	the	the	DET
ajrhss-2034	195	2	iranian	iranian	PROPN
ajrhss-2034	195	3	accounting	accounting	PROPN
ajrhss-2034	195	4	and	and	CCONJ
ajrhss-2034	195	5	auditing	auditing	NOUN
ajrhss-2034	195	6	review	review	NOUN
ajrhss-2034	195	7	,	,	PUNCT
ajrhss-2034	195	8	43	43	NUM
ajrhss-2034	195	9	,	,	PUNCT
ajrhss-2034	195	10	180	180	NUM
ajrhss-2034	195	11	-	-	SYM
ajrhss-2034	195	12	163	163	NUM
ajrhss-2034	195	13	.	.	PUNCT
ajrhss-2034	195	14	18	18	NUM
ajrhss-2034	195	15	.	.	X
ajrhss-2034	196	1	yadav	yadav	PROPN
ajrhss-2034	196	2	,	,	PUNCT
ajrhss-2034	196	3	b.	b.	PROPN
ajrhss-2034	196	4	(	(	PUNCT
ajrhss-2034	196	5	2014	2014	NUM
ajrhss-2034	196	6	)	)	PUNCT
ajrhss-2034	196	7	.	.	PUNCT
ajrhss-2034	197	1	creative	creative	ADJ
ajrhss-2034	197	2	accounting	accounting	NOUN
ajrhss-2034	197	3	:	:	PUNCT
ajrhss-2034	197	4	an	an	DET
ajrhss-2034	197	5	empirical	empirical	ADJ
ajrhss-2034	197	6	study	study	NOUN
ajrhss-2034	197	7	from	from	ADP
ajrhss-2034	197	8	professional	professional	ADJ
ajrhss-2034	197	9	prospective	prospective	ADJ
ajrhss-2034	197	10	.	.	PUNCT
ajrhss-2034	198	1	international	international	ADJ
ajrhss-2034	198	2	journal	journal	PROPN
ajrhss-2034	198	3	of	of	ADP
ajrhss-2034	198	4	management	management	NOUN
ajrhss-2034	198	5	and	and	CCONJ
ajrhss-2034	198	6	social	social	ADJ
ajrhss-2034	198	7	sciences	science	NOUN
ajrhss-2034	198	8	research	research	NOUN
ajrhss-2034	198	9	,	,	PUNCT
ajrhss-2034	198	10	3(1	3(1	NUM
ajrhss-2034	198	11	)	)	PUNCT
ajrhss-2034	198	12	,	,	PUNCT
ajrhss-2034	198	13	38	38	NUM
ajrhss-2034	198	14	-	-	SYM
ajrhss-2034	198	15	53	53	NUM
ajrhss-2034	198	16	.	.	PUNCT