id	sid	tid	token	lemma	pos
arjefm-1154	1	1	american	american	PROPN
arjefm-1154	1	2	research	research	PROPN
arjefm-1154	1	3	journal	journal	PROPN
arjefm-1154	1	4	of	of	ADP
arjefm-1154	1	5	economics	economic	NOUN
arjefm-1154	1	6	,	,	PUNCT
arjefm-1154	1	7	finance	finance	NOUN
arjefm-1154	1	8	and	and	CCONJ
arjefm-1154	1	9	management	management	NOUN
arjefm-1154	1	10	volume	volume	NOUN
arjefm-1154	1	11	13	13	NUM
arjefm-1154	1	12	issue	issue	NOUN
arjefm-1154	1	13	1	1	NUM
arjefm-1154	1	14	,	,	PUNCT
arjefm-1154	1	15	january	january	PROPN
arjefm-1154	1	16	-	-	PUNCT
arjefm-1154	1	17	march	march	PROPN
arjefm-1154	1	18	2025	2025	NUM
arjefm-1154	1	19	issn	issn	NOUN
arjefm-1154	1	20	:	:	PUNCT
arjefm-1154	1	21	2836	2836	NUM
arjefm-1154	1	22	-	-	SYM
arjefm-1154	1	23	9416	9416	NUM
arjefm-1154	1	24	impact	impact	NOUN
arjefm-1154	1	25	factor	factor	NOUN
arjefm-1154	1	26	:	:	PUNCT
arjefm-1154	1	27	6.41	6.41	NUM
arjefm-1154	1	28	journal	journal	NOUN
arjefm-1154	1	29	homepage	homepage	NOUN
arjefm-1154	1	30	:	:	PUNCT
arjefm-1154	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	1	32	,	,	PUNCT
arjefm-1154	1	33	email	email	NOUN
arjefm-1154	1	34	:	:	PUNCT
arjefm-1154	1	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	1	36	official	official	ADJ
arjefm-1154	1	37	journal	journal	PROPN
arjefm-1154	1	38	of	of	ADP
arjefm-1154	1	39	america	america	PROPN
arjefm-1154	1	40	serial	serial	PROPN
arjefm-1154	1	41	publication	publication	NOUN
arjefm-1154	1	42	american	american	PROPN
arjefm-1154	1	43	research	research	PROPN
arjefm-1154	1	44	journal	journal	PROPN
arjefm-1154	1	45	of	of	ADP
arjefm-1154	1	46	economics	economic	NOUN
arjefm-1154	1	47	,	,	PUNCT
arjefm-1154	1	48	finance	finance	NOUN
arjefm-1154	1	49	and	and	CCONJ
arjefm-1154	1	50	management	management	NOUN
arjefm-1154	1	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	1	52	,	,	PUNCT
arjefm-1154	1	53	email	email	NOUN
arjefm-1154	1	54	:	:	PUNCT
arjefm-1154	1	55	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	2	1	24	24	NUM
arjefm-1154	3	1	|	|	ADV
arjefm-1154	3	2	p	p	X
arjefm-1154	3	3	a	a	DET
arjefm-1154	3	4	g	g	NOUN
arjefm-1154	3	5	e	e	X
arjefm-1154	3	6	internal	internal	ADJ
arjefm-1154	3	7	control	control	NOUN
arjefm-1154	3	8	and	and	CCONJ
arjefm-1154	3	9	operational	operational	ADJ
arjefm-1154	3	10	risk	risk	NOUN
arjefm-1154	3	11	of	of	ADP
arjefm-1154	3	12	quoted	quote	VERB
arjefm-1154	3	13	banks	bank	NOUN
arjefm-1154	3	14	in	in	ADP
arjefm-1154	3	15	the	the	DET
arjefm-1154	3	16	nigerian	nigerian	ADJ
arjefm-1154	3	17	stock	stock	NOUN
arjefm-1154	3	18	exchange	exchange	PROPN
arjefm-1154	3	19	ozuomba	ozuomba	PROPN
arjefm-1154	3	20	chidinma	chidinma	PROPN
arjefm-1154	3	21	n.	n.	PROPN
arjefm-1154	3	22	department	department	PROPN
arjefm-1154	3	23	of	of	ADP
arjefm-1154	3	24	accounting	accounting	PROPN
arjefm-1154	3	25	,	,	PUNCT
arjefm-1154	3	26	university	university	NOUN
arjefm-1154	3	27	of	of	ADP
arjefm-1154	3	28	agriculture	agriculture	PROPN
arjefm-1154	3	29	and	and	CCONJ
arjefm-1154	3	30	environmental	environmental	ADJ
arjefm-1154	3	31	sciences	science	NOUN
arjefm-1154	3	32	umuagwo	umuagwo	NOUN
arjefm-1154	3	33	,	,	PUNCT
arjefm-1154	3	34	imo	imo	PROPN
arjefm-1154	3	35	state	state	PROPN
arjefm-1154	3	36	,	,	PUNCT
arjefm-1154	3	37	nigeria	nigeria	PROPN
arjefm-1154	3	38	.	.	PUNCT
arjefm-1154	4	1	email	email	NOUN
arjefm-1154	4	2	:	:	PUNCT
arjefm-1154	5	1	chidinmaozuomba@gmail.com	chidinmaozuomba@gmail.com	NOUN
arjefm-1154	5	2	;	;	PUNCT
arjefm-1154	5	3	chidinma.ozuomba@uaes.edu.ng	chidinma.ozuomba@uaes.edu.ng	ADV
arjefm-1154	5	4	doi	doi	NOUN
arjefm-1154	5	5	:	:	PUNCT
arjefm-1154	5	6	https://doi.org/10.5281/zenodo.14863271	https://doi.org/10.5281/zenodo.14863271	PROPN
arjefm-1154	5	7	abstract	abstract	NOUN
arjefm-1154	5	8	:	:	PUNCT
arjefm-1154	5	9	banks	bank	NOUN
arjefm-1154	5	10	are	be	AUX
arjefm-1154	5	11	more	more	ADV
arjefm-1154	5	12	likely	likely	ADJ
arjefm-1154	5	13	to	to	PART
arjefm-1154	5	14	fail	fail	VERB
arjefm-1154	5	15	from	from	ADP
arjefm-1154	5	16	operational	operational	ADJ
arjefm-1154	5	17	risk	risk	NOUN
arjefm-1154	5	18	than	than	ADP
arjefm-1154	5	19	from	from	ADP
arjefm-1154	5	20	credit	credit	NOUN
arjefm-1154	5	21	risk	risk	NOUN
arjefm-1154	5	22	,	,	PUNCT
arjefm-1154	5	23	and	and	CCONJ
arjefm-1154	5	24	internal	internal	ADJ
arjefm-1154	5	25	control	control	NOUN
arjefm-1154	5	26	at	at	ADP
arjefm-1154	5	27	banks	bank	NOUN
arjefm-1154	5	28	create	create	VERB
arjefm-1154	5	29	operational	operational	ADJ
arjefm-1154	5	30	risk	risk	NOUN
arjefm-1154	5	31	losses	loss	NOUN
arjefm-1154	5	32	.	.	PUNCT
arjefm-1154	6	1	this	this	DET
arjefm-1154	6	2	study	study	NOUN
arjefm-1154	6	3	investigates	investigate	VERB
arjefm-1154	6	4	the	the	DET
arjefm-1154	6	5	effect	effect	NOUN
arjefm-1154	6	6	of	of	ADP
arjefm-1154	6	7	internal	internal	ADJ
arjefm-1154	6	8	control	control	NOUN
arjefm-1154	6	9	on	on	ADP
arjefm-1154	6	10	operational	operational	ADJ
arjefm-1154	6	11	risk	risk	NOUN
arjefm-1154	6	12	of	of	ADP
arjefm-1154	6	13	quoted	quote	VERB
arjefm-1154	6	14	banks	bank	NOUN
arjefm-1154	6	15	in	in	ADP
arjefm-1154	6	16	nigeria	nigeria	PROPN
arjefm-1154	6	17	.	.	PUNCT
arjefm-1154	7	1	16	16	NUM
arjefm-1154	7	2	quoted	quote	VERB
arjefm-1154	7	3	banks	bank	NOUN
arjefm-1154	7	4	were	be	AUX
arjefm-1154	7	5	studied	study	VERB
arjefm-1154	7	6	based	base	VERB
arjefm-1154	7	7	on	on	ADP
arjefm-1154	7	8	the	the	DET
arjefm-1154	7	9	2012	2012	NUM
arjefm-1154	7	10	banking	banking	NOUN
arjefm-1154	7	11	reform	reform	NOUN
arjefm-1154	7	12	on	on	ADP
arjefm-1154	7	13	corporate	corporate	ADJ
arjefm-1154	7	14	governance	governance	NOUN
arjefm-1154	7	15	by	by	ADP
arjefm-1154	7	16	the	the	DET
arjefm-1154	7	17	then	then	ADV
arjefm-1154	7	18	cbn	cbn	PROPN
arjefm-1154	7	19	governor	governor	PROPN
arjefm-1154	7	20	sanusi	sanusi	PROPN
arjefm-1154	7	21	lamido	lamido	PROPN
arjefm-1154	7	22	sanusi	sanusi	PROPN
arjefm-1154	7	23	’s	’s	PART
arjefm-1154	7	24	“	"	PUNCT
arjefm-1154	7	25	project	project	NOUN
arjefm-1154	7	26	alpha	alpha	NOUN
arjefm-1154	7	27	initiative	initiative	NOUN
arjefm-1154	7	28	”	"	PUNCT
arjefm-1154	7	29	(	(	PUNCT
arjefm-1154	7	30	pai	pai	PROPN
arjefm-1154	7	31	)	)	PUNCT
arjefm-1154	7	32	.	.	PUNCT
arjefm-1154	8	1	the	the	DET
arjefm-1154	8	2	analysis	analysis	NOUN
arjefm-1154	8	3	carried	carry	VERB
arjefm-1154	8	4	out	out	ADP
arjefm-1154	8	5	included	include	VERB
arjefm-1154	8	6	pooled	pool	VERB
arjefm-1154	8	7	ols	ol	NOUN
arjefm-1154	8	8	regression	regression	NOUN
arjefm-1154	8	9	,	,	PUNCT
arjefm-1154	8	10	fixed	fix	VERB
arjefm-1154	8	11	and	and	CCONJ
arjefm-1154	8	12	random	random	ADJ
arjefm-1154	8	13	effect	effect	NOUN
arjefm-1154	8	14	and	and	CCONJ
arjefm-1154	8	15	hausman	hausman	ADJ
arjefm-1154	8	16	tests	test	NOUN
arjefm-1154	8	17	utilizing	utilize	VERB
arjefm-1154	8	18	e	e	NOUN
arjefm-1154	8	19	-	-	NOUN
arjefm-1154	8	20	view	view	ADJ
arjefm-1154	8	21	9	9	NUM
arjefm-1154	8	22	software	software	NOUN
arjefm-1154	8	23	.	.	PUNCT
arjefm-1154	9	1	the	the	DET
arjefm-1154	9	2	findings	finding	NOUN
arjefm-1154	9	3	shows	show	VERB
arjefm-1154	9	4	that	that	SCONJ
arjefm-1154	9	5	internal	internal	ADJ
arjefm-1154	9	6	control	control	NOUN
arjefm-1154	9	7	activities	activity	NOUN
arjefm-1154	9	8	have	have	VERB
arjefm-1154	9	9	a	a	DET
arjefm-1154	9	10	negative	negative	ADJ
arjefm-1154	9	11	correlation	correlation	NOUN
arjefm-1154	9	12	and	and	CCONJ
arjefm-1154	9	13	internal	internal	ADJ
arjefm-1154	9	14	control	control	NOUN
arjefm-1154	9	15	risk	risk	NOUN
arjefm-1154	9	16	assessment	assessment	NOUN
arjefm-1154	9	17	has	have	VERB
arjefm-1154	9	18	positive	positive	ADJ
arjefm-1154	9	19	significant	significant	ADJ
arjefm-1154	9	20	effect	effect	NOUN
arjefm-1154	9	21	on	on	ADP
arjefm-1154	9	22	operational	operational	ADJ
arjefm-1154	9	23	risk	risk	NOUN
arjefm-1154	9	24	.	.	PUNCT
arjefm-1154	10	1	we	we	PRON
arjefm-1154	10	2	recommend	recommend	VERB
arjefm-1154	10	3	that	that	SCONJ
arjefm-1154	10	4	internal	internal	ADJ
arjefm-1154	10	5	check	check	NOUN
arjefm-1154	10	6	staff	staff	NOUN
arjefm-1154	10	7	at	at	ADP
arjefm-1154	10	8	banks	bank	NOUN
arjefm-1154	10	9	should	should	AUX
arjefm-1154	10	10	be	be	AUX
arjefm-1154	10	11	sustained	sustain	VERB
arjefm-1154	10	12	as	as	SCONJ
arjefm-1154	10	13	there	there	PRON
arjefm-1154	10	14	was	be	VERB
arjefm-1154	10	15	an	an	DET
arjefm-1154	10	16	inverse	inverse	NOUN
arjefm-1154	10	17	relationship	relationship	NOUN
arjefm-1154	10	18	between	between	ADP
arjefm-1154	10	19	internal	internal	ADJ
arjefm-1154	10	20	check	check	NOUN
arjefm-1154	10	21	and	and	CCONJ
arjefm-1154	10	22	operational	operational	ADJ
arjefm-1154	10	23	risk	risk	NOUN
arjefm-1154	10	24	at	at	ADP
arjefm-1154	10	25	banks	bank	NOUN
arjefm-1154	10	26	.	.	PUNCT
arjefm-1154	11	1	penalties	penalty	NOUN
arjefm-1154	11	2	should	should	AUX
arjefm-1154	11	3	be	be	AUX
arjefm-1154	11	4	spelt	spelt	VERB
arjefm-1154	11	5	out	out	ADP
arjefm-1154	11	6	for	for	ADP
arjefm-1154	11	7	banking	banking	NOUN
arjefm-1154	11	8	staff	staff	NOUN
arjefm-1154	11	9	who	who	PRON
arjefm-1154	11	10	are	be	AUX
arjefm-1154	11	11	non	non	ADJ
arjefm-1154	11	12	-	-	ADJ
arjefm-1154	11	13	compliant	compliant	ADJ
arjefm-1154	11	14	with	with	ADP
arjefm-1154	11	15	bank	bank	NOUN
arjefm-1154	11	16	policies	policy	NOUN
arjefm-1154	11	17	and	and	CCONJ
arjefm-1154	11	18	guidelines	guideline	NOUN
arjefm-1154	11	19	especially	especially	ADV
arjefm-1154	11	20	in	in	ADP
arjefm-1154	11	21	the	the	DET
arjefm-1154	11	22	area	area	NOUN
arjefm-1154	11	23	of	of	ADP
arjefm-1154	11	24	breech	breech	NOUN
arjefm-1154	11	25	in	in	ADP
arjefm-1154	11	26	software	software	NOUN
arjefm-1154	11	27	codes	code	NOUN
arjefm-1154	11	28	.	.	PUNCT
arjefm-1154	12	1	banks	bank	NOUN
arjefm-1154	12	2	should	should	AUX
arjefm-1154	12	3	ensure	ensure	VERB
arjefm-1154	12	4	that	that	SCONJ
arjefm-1154	12	5	internal	internal	ADJ
arjefm-1154	12	6	control	control	NOUN
arjefm-1154	12	7	unit	unit	NOUN
arjefm-1154	12	8	personnel	personnel	NOUN
arjefm-1154	12	9	are	be	AUX
arjefm-1154	12	10	qualified	qualified	ADJ
arjefm-1154	12	11	and	and	CCONJ
arjefm-1154	12	12	adequately	adequately	ADV
arjefm-1154	12	13	trained	train	VERB
arjefm-1154	12	14	especially	especially	ADV
arjefm-1154	12	15	it	it	PRON
arjefm-1154	12	16	staff	staff	NOUN
arjefm-1154	12	17	.	.	PUNCT
arjefm-1154	13	1	keyword	keyword	NOUN
arjefm-1154	13	2	:	:	PUNCT
arjefm-1154	13	3	internal	internal	ADJ
arjefm-1154	13	4	control	control	NOUN
arjefm-1154	13	5	,	,	PUNCT
arjefm-1154	13	6	control	control	NOUN
arjefm-1154	13	7	activities	activity	NOUN
arjefm-1154	13	8	,	,	PUNCT
arjefm-1154	13	9	risk	risk	NOUN
arjefm-1154	13	10	assessment	assessment	NOUN
arjefm-1154	13	11	,	,	PUNCT
arjefm-1154	13	12	operational	operational	ADJ
arjefm-1154	13	13	risk	risk	NOUN
arjefm-1154	13	14	introduction	introduction	NOUN
arjefm-1154	13	15	one	one	NUM
arjefm-1154	13	16	of	of	ADP
arjefm-1154	13	17	the	the	DET
arjefm-1154	13	18	main	main	ADJ
arjefm-1154	13	19	reasons	reason	NOUN
arjefm-1154	13	20	for	for	ADP
arjefm-1154	13	21	banking	banking	NOUN
arjefm-1154	13	22	failures	failure	NOUN
arjefm-1154	13	23	which	which	PRON
arjefm-1154	13	24	results	result	VERB
arjefm-1154	13	25	in	in	ADP
arjefm-1154	13	26	major	major	ADJ
arjefm-1154	13	27	financial	financial	ADJ
arjefm-1154	13	28	loss	loss	NOUN
arjefm-1154	13	29	and	and	CCONJ
arjefm-1154	13	30	even	even	ADV
arjefm-1154	13	31	bankruptcy	bankruptcy	NOUN
arjefm-1154	13	32	is	be	AUX
arjefm-1154	13	33	high	high	ADJ
arjefm-1154	13	34	risks	risk	NOUN
arjefm-1154	13	35	taken	take	VERB
arjefm-1154	13	36	by	by	ADP
arjefm-1154	13	37	bank	bank	NOUN
arjefm-1154	13	38	management	management	NOUN
arjefm-1154	13	39	on	on	ADP
arjefm-1154	13	40	an	an	DET
arjefm-1154	13	41	excessive	excessive	ADJ
arjefm-1154	13	42	scale	scale	NOUN
arjefm-1154	13	43	and	and	CCONJ
arjefm-1154	13	44	inability	inability	NOUN
arjefm-1154	13	45	of	of	ADP
arjefm-1154	13	46	controlling	control	VERB
arjefm-1154	13	47	them	they	PRON
arjefm-1154	13	48	.	.	PUNCT
arjefm-1154	14	1	the	the	DET
arjefm-1154	14	2	lack	lack	NOUN
arjefm-1154	14	3	of	of	ADP
arjefm-1154	14	4	an	an	DET
arjefm-1154	14	5	internal	internal	ADJ
arjefm-1154	14	6	control	control	NOUN
arjefm-1154	14	7	system	system	NOUN
arjefm-1154	14	8	which	which	DET
arjefm-1154	14	9	duty	duty	NOUN
arjefm-1154	14	10	is	be	AUX
arjefm-1154	14	11	to	to	PART
arjefm-1154	14	12	keep	keep	VERB
arjefm-1154	14	13	the	the	DET
arjefm-1154	14	14	risks	risk	NOUN
arjefm-1154	14	15	or	or	CCONJ
arjefm-1154	14	16	major	major	ADJ
arjefm-1154	14	17	breakdowns	breakdown	NOUN
arjefm-1154	14	18	within	within	ADP
arjefm-1154	14	19	an	an	DET
arjefm-1154	14	20	existing	exist	VERB
arjefm-1154	14	21	internal	internal	ADJ
arjefm-1154	14	22	control	control	NOUN
arjefm-1154	14	23	system	system	NOUN
arjefm-1154	14	24	under	under	ADP
arjefm-1154	14	25	control	control	NOUN
arjefm-1154	14	26	pose	pose	VERB
arjefm-1154	14	27	a	a	DET
arjefm-1154	14	28	threat	threat	NOUN
arjefm-1154	14	29	against	against	ADP
arjefm-1154	14	30	the	the	DET
arjefm-1154	14	31	success	success	NOUN
arjefm-1154	14	32	of	of	ADP
arjefm-1154	14	33	the	the	DET
arjefm-1154	14	34	banking	banking	NOUN
arjefm-1154	14	35	sector	sector	NOUN
arjefm-1154	14	36	.	.	PUNCT
arjefm-1154	15	1	this	this	DET
arjefm-1154	15	2	operational	operational	ADJ
arjefm-1154	15	3	risk	risk	NOUN
arjefm-1154	15	4	has	have	AUX
arjefm-1154	15	5	risen	rise	VERB
arjefm-1154	15	6	drastically	drastically	ADV
arjefm-1154	15	7	in	in	ADP
arjefm-1154	15	8	recent	recent	ADJ
arjefm-1154	15	9	times	time	NOUN
arjefm-1154	15	10	.	.	PUNCT
arjefm-1154	16	1	according	accord	VERB
arjefm-1154	16	2	to	to	ADP
arjefm-1154	16	3	moosa	moosa	PROPN
arjefm-1154	16	4	,	,	PUNCT
arjefm-1154	16	5	(	(	PUNCT
arjefm-1154	16	6	2007	2007	NUM
arjefm-1154	16	7	)	)	PUNCT
arjefm-1154	16	8	banks	bank	NOUN
arjefm-1154	16	9	are	be	AUX
arjefm-1154	16	10	more	more	ADV
arjefm-1154	16	11	likely	likely	ADJ
arjefm-1154	16	12	to	to	PART
arjefm-1154	16	13	fail	fail	VERB
arjefm-1154	16	14	from	from	ADP
arjefm-1154	16	15	operational	operational	ADJ
arjefm-1154	16	16	risk	risk	NOUN
arjefm-1154	16	17	than	than	ADP
arjefm-1154	16	18	from	from	ADP
arjefm-1154	16	19	credit	credit	NOUN
arjefm-1154	16	20	risk	risk	NOUN
arjefm-1154	16	21	,	,	PUNCT
arjefm-1154	16	22	it	it	PRON
arjefm-1154	16	23	is	be	AUX
arjefm-1154	16	24	believed	believe	VERB
arjefm-1154	16	25	that	that	SCONJ
arjefm-1154	16	26	internal	internal	ADJ
arjefm-1154	16	27	control	control	NOUN
arjefm-1154	16	28	at	at	ADP
arjefm-1154	16	29	banks	bank	NOUN
arjefm-1154	16	30	create	create	VERB
arjefm-1154	16	31	operational	operational	ADJ
arjefm-1154	16	32	risk	risk	NOUN
arjefm-1154	16	33	losses	loss	NOUN
arjefm-1154	16	34	,	,	PUNCT
arjefm-1154	16	35	and	and	CCONJ
arjefm-1154	16	36	many	many	ADJ
arjefm-1154	16	37	institutions	institution	NOUN
arjefm-1154	16	38	with	with	ADP
arjefm-1154	16	39	such	such	ADJ
arjefm-1154	16	40	losses	loss	NOUN
arjefm-1154	16	41	are	be	AUX
arjefm-1154	16	42	repeat	repeat	NOUN
arjefm-1154	16	43	offenders	offender	NOUN
arjefm-1154	16	44	(	(	PUNCT
arjefm-1154	16	45	chernobai	chernobai	NOUN
arjefm-1154	16	46	,	,	PUNCT
arjefm-1154	16	47	deumes	deume	NOUN
arjefm-1154	16	48	and	and	CCONJ
arjefm-1154	16	49	knechel	knechel	PROPN
arjefm-1154	16	50	2011	2011	NUM
arjefm-1154	16	51	)	)	PUNCT
arjefm-1154	16	52	.	.	PUNCT
arjefm-1154	17	1	due	due	ADP
arjefm-1154	17	2	to	to	ADP
arjefm-1154	17	3	recent	recent	ADJ
arjefm-1154	17	4	financial	financial	ADJ
arjefm-1154	17	5	scandals	scandal	NOUN
arjefm-1154	17	6	and	and	CCONJ
arjefm-1154	17	7	economic	economic	ADJ
arjefm-1154	17	8	crisis	crisis	NOUN
arjefm-1154	17	9	,	,	PUNCT
arjefm-1154	17	10	banking	banking	NOUN
arjefm-1154	17	11	sector	sector	NOUN
arjefm-1154	17	12	all	all	ADV
arjefm-1154	17	13	across	across	ADP
arjefm-1154	17	14	the	the	DET
arjefm-1154	17	15	globe	globe	NOUN
arjefm-1154	17	16	has	have	AUX
arjefm-1154	17	17	become	become	VERB
arjefm-1154	17	18	vulnerable	vulnerable	ADJ
arjefm-1154	17	19	to	to	ADP
arjefm-1154	17	20	fraudulent	fraudulent	ADJ
arjefm-1154	17	21	actions	action	NOUN
arjefm-1154	17	22	,	,	PUNCT
arjefm-1154	17	23	rising	rise	VERB
arjefm-1154	17	24	uncertainties	uncertainty	NOUN
arjefm-1154	17	25	and	and	CCONJ
arjefm-1154	17	26	development	development	NOUN
arjefm-1154	17	27	of	of	ADP
arjefm-1154	17	28	more	more	ADJ
arjefm-1154	17	29	instruments	instrument	NOUN
arjefm-1154	17	30	have	have	VERB
arjefm-1154	18	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	18	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1154	19	1	mailto:chidinma.ozuomba@uaes.edu.ng	mailto:chidinma.ozuomba@uaes.edu.ng	PROPN
arjefm-1154	19	2	american	american	ADJ
arjefm-1154	19	3	research	research	PROPN
arjefm-1154	19	4	journal	journal	PROPN
arjefm-1154	19	5	of	of	ADP
arjefm-1154	19	6	economics	economic	NOUN
arjefm-1154	19	7	,	,	PUNCT
arjefm-1154	19	8	finance	finance	NOUN
arjefm-1154	19	9	and	and	CCONJ
arjefm-1154	19	10	management	management	NOUN
arjefm-1154	19	11	volume	volume	NOUN
arjefm-1154	19	12	13	13	NUM
arjefm-1154	19	13	issue	issue	NOUN
arjefm-1154	19	14	1	1	NUM
arjefm-1154	19	15	,	,	PUNCT
arjefm-1154	19	16	january	january	PROPN
arjefm-1154	19	17	-	-	PUNCT
arjefm-1154	19	18	march	march	PROPN
arjefm-1154	19	19	2025	2025	NUM
arjefm-1154	19	20	issn	issn	NOUN
arjefm-1154	19	21	:	:	PUNCT
arjefm-1154	19	22	2836	2836	NUM
arjefm-1154	19	23	-	-	SYM
arjefm-1154	19	24	9416	9416	NUM
arjefm-1154	19	25	impact	impact	NOUN
arjefm-1154	19	26	factor	factor	NOUN
arjefm-1154	19	27	:	:	PUNCT
arjefm-1154	19	28	6.41	6.41	NUM
arjefm-1154	19	29	journal	journal	NOUN
arjefm-1154	19	30	homepage	homepage	NOUN
arjefm-1154	19	31	:	:	PUNCT
arjefm-1154	19	32	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	19	33	,	,	PUNCT
arjefm-1154	19	34	email	email	NOUN
arjefm-1154	19	35	:	:	PUNCT
arjefm-1154	19	36	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	19	37	official	official	ADJ
arjefm-1154	19	38	journal	journal	PROPN
arjefm-1154	19	39	of	of	ADP
arjefm-1154	19	40	america	america	PROPN
arjefm-1154	19	41	serial	serial	PROPN
arjefm-1154	19	42	publication	publication	NOUN
arjefm-1154	19	43	american	american	PROPN
arjefm-1154	19	44	research	research	PROPN
arjefm-1154	19	45	journal	journal	PROPN
arjefm-1154	19	46	of	of	ADP
arjefm-1154	19	47	economics	economic	NOUN
arjefm-1154	19	48	,	,	PUNCT
arjefm-1154	19	49	finance	finance	NOUN
arjefm-1154	19	50	and	and	CCONJ
arjefm-1154	19	51	management	management	NOUN
arjefm-1154	19	52	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	19	53	,	,	PUNCT
arjefm-1154	19	54	email	email	NOUN
arjefm-1154	19	55	:	:	PUNCT
arjefm-1154	19	56	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	20	1	25	25	NUM
arjefm-1154	21	1	|	|	ADV
arjefm-1154	21	2	p	p	ADP
arjefm-1154	21	3	a	a	DET
arjefm-1154	21	4	g	g	NOUN
arjefm-1154	21	5	e	e	NOUN
arjefm-1154	21	6	pressurized	pressurize	VERB
arjefm-1154	21	7	the	the	DET
arjefm-1154	21	8	banking	banking	NOUN
arjefm-1154	21	9	organizations	organization	NOUN
arjefm-1154	21	10	to	to	PART
arjefm-1154	21	11	look	look	VERB
arjefm-1154	21	12	for	for	ADP
arjefm-1154	21	13	the	the	DET
arjefm-1154	21	14	appropriate	appropriate	ADJ
arjefm-1154	21	15	internal	internal	ADJ
arjefm-1154	21	16	measures	measure	NOUN
arjefm-1154	21	17	to	to	PART
arjefm-1154	21	18	transform	transform	VERB
arjefm-1154	21	19	their	their	PRON
arjefm-1154	21	20	business	business	NOUN
arjefm-1154	21	21	organization	organization	NOUN
arjefm-1154	21	22	as	as	ADP
arjefm-1154	21	23	risk	risk	NOUN
arjefm-1154	21	24	and	and	CCONJ
arjefm-1154	21	25	uncertainty	uncertainty	NOUN
arjefm-1154	21	26	proof	proof	NOUN
arjefm-1154	21	27	.	.	PUNCT
arjefm-1154	22	1	the	the	DET
arjefm-1154	22	2	banking	banking	NOUN
arjefm-1154	22	3	sector	sector	NOUN
arjefm-1154	22	4	consolidation	consolidation	NOUN
arjefm-1154	22	5	exercise	exercise	NOUN
arjefm-1154	22	6	of	of	ADP
arjefm-1154	22	7	2004/2005	2004/2005	NUM
arjefm-1154	22	8	had	have	VERB
arjefm-1154	22	9	some	some	DET
arjefm-1154	22	10	salutary	salutary	ADJ
arjefm-1154	22	11	impact	impact	NOUN
arjefm-1154	22	12	on	on	ADP
arjefm-1154	22	13	the	the	DET
arjefm-1154	22	14	nigerian	nigerian	ADJ
arjefm-1154	22	15	economy	economy	NOUN
arjefm-1154	22	16	and	and	CCONJ
arjefm-1154	22	17	led	lead	VERB
arjefm-1154	22	18	to	to	ADP
arjefm-1154	22	19	the	the	DET
arjefm-1154	22	20	emergence	emergence	NOUN
arjefm-1154	22	21	of	of	ADP
arjefm-1154	22	22	bigger	big	ADJ
arjefm-1154	22	23	banks	bank	NOUN
arjefm-1154	22	24	which	which	PRON
arjefm-1154	22	25	,	,	PUNCT
arjefm-1154	22	26	before	before	ADP
arjefm-1154	22	27	the	the	DET
arjefm-1154	22	28	global	global	ADJ
arjefm-1154	22	29	financial	financial	ADJ
arjefm-1154	22	30	crisis	crisis	NOUN
arjefm-1154	22	31	,	,	PUNCT
arjefm-1154	22	32	created	create	VERB
arjefm-1154	22	33	a	a	DET
arjefm-1154	22	34	general	general	ADJ
arjefm-1154	22	35	belief	belief	NOUN
arjefm-1154	22	36	that	that	SCONJ
arjefm-1154	22	37	the	the	DET
arjefm-1154	22	38	banking	banking	NOUN
arjefm-1154	22	39	sector	sector	NOUN
arjefm-1154	22	40	was	be	AUX
arjefm-1154	22	41	sound	sound	ADJ
arjefm-1154	22	42	and	and	CCONJ
arjefm-1154	22	43	growth	growth	NOUN
arjefm-1154	22	44	would	would	AUX
arjefm-1154	22	45	be	be	AUX
arjefm-1154	22	46	encouraged	encourage	VERB
arjefm-1154	22	47	.	.	PUNCT
arjefm-1154	23	1	however	however	ADV
arjefm-1154	23	2	,	,	PUNCT
arjefm-1154	23	3	this	this	DET
arjefm-1154	23	4	sentiment	sentiment	NOUN
arjefm-1154	23	5	proved	prove	VERB
arjefm-1154	23	6	misplaced	misplaced	ADJ
arjefm-1154	23	7	following	follow	VERB
arjefm-1154	23	8	the	the	DET
arjefm-1154	23	9	outbreak	outbreak	NOUN
arjefm-1154	23	10	of	of	ADP
arjefm-1154	23	11	the	the	DET
arjefm-1154	23	12	global	global	ADJ
arjefm-1154	23	13	financial	financial	ADJ
arjefm-1154	23	14	and	and	CCONJ
arjefm-1154	23	15	economic	economic	ADJ
arjefm-1154	23	16	crises	crisis	NOUN
arjefm-1154	23	17	of	of	ADP
arjefm-1154	23	18	2008/2009	2008/2009	NUM
arjefm-1154	23	19	and	and	CCONJ
arjefm-1154	23	20	some	some	DET
arjefm-1154	23	21	interdependent	interdependent	ADJ
arjefm-1154	23	22	factors	factor	NOUN
arjefm-1154	23	23	that	that	PRON
arjefm-1154	23	24	led	lead	VERB
arjefm-1154	23	25	to	to	ADP
arjefm-1154	23	26	the	the	DET
arjefm-1154	23	27	manifestation	manifestation	NOUN
arjefm-1154	23	28	of	of	ADP
arjefm-1154	23	29	an	an	DET
arjefm-1154	23	30	extremely	extremely	ADV
arjefm-1154	23	31	fragile	fragile	ADJ
arjefm-1154	23	32	financial	financial	ADJ
arjefm-1154	23	33	system	system	NOUN
arjefm-1154	23	34	.	.	PUNCT
arjefm-1154	24	1	this	this	PRON
arjefm-1154	24	2	was	be	AUX
arjefm-1154	24	3	because	because	SCONJ
arjefm-1154	24	4	the	the	DET
arjefm-1154	24	5	main	main	ADJ
arjefm-1154	24	6	downside	downside	ADJ
arjefm-1154	24	7	effect	effect	NOUN
arjefm-1154	24	8	of	of	ADP
arjefm-1154	24	9	the	the	DET
arjefm-1154	24	10	consolidation	consolidation	NOUN
arjefm-1154	24	11	programme	programme	NOUN
arjefm-1154	24	12	on	on	ADP
arjefm-1154	24	13	the	the	DET
arjefm-1154	24	14	system	system	NOUN
arjefm-1154	24	15	was	be	AUX
arjefm-1154	24	16	the	the	DET
arjefm-1154	24	17	near	near	ADJ
arjefm-1154	24	18	total	total	ADJ
arjefm-1154	24	19	neglect	neglect	NOUN
arjefm-1154	24	20	of	of	ADP
arjefm-1154	24	21	adherence	adherence	NOUN
arjefm-1154	24	22	to	to	ADP
arjefm-1154	24	23	good	good	ADJ
arjefm-1154	24	24	corporate	corporate	ADJ
arjefm-1154	24	25	governance	governance	NOUN
arjefm-1154	24	26	practice	practice	NOUN
arjefm-1154	24	27	.	.	PUNCT
arjefm-1154	25	1	corporate	corporate	ADJ
arjefm-1154	25	2	governance	governance	NOUN
arjefm-1154	25	3	in	in	ADP
arjefm-1154	25	4	many	many	ADJ
arjefm-1154	25	5	banks	bank	NOUN
arjefm-1154	25	6	failed	fail	VERB
arjefm-1154	25	7	because	because	SCONJ
arjefm-1154	25	8	their	their	PRON
arjefm-1154	25	9	boards	board	NOUN
arjefm-1154	25	10	ignored	ignore	VERB
arjefm-1154	25	11	best	good	ADJ
arjefm-1154	25	12	practices	practice	NOUN
arjefm-1154	25	13	for	for	ADP
arjefm-1154	25	14	various	various	ADJ
arjefm-1154	25	15	reasons	reason	NOUN
arjefm-1154	25	16	,	,	PUNCT
arjefm-1154	25	17	ranging	range	VERB
arjefm-1154	25	18	from	from	ADP
arjefm-1154	25	19	being	be	AUX
arjefm-1154	25	20	misled	mislead	VERB
arjefm-1154	25	21	by	by	ADP
arjefm-1154	25	22	executive	executive	ADJ
arjefm-1154	25	23	management	management	NOUN
arjefm-1154	25	24	and	and	CCONJ
arjefm-1154	25	25	participating	participate	VERB
arjefm-1154	25	26	in	in	ADP
arjefm-1154	25	27	obtaining	obtain	VERB
arjefm-1154	25	28	unsecured	unsecured	ADJ
arjefm-1154	25	29	loans	loan	NOUN
arjefm-1154	25	30	at	at	ADP
arjefm-1154	25	31	the	the	DET
arjefm-1154	25	32	expense	expense	NOUN
arjefm-1154	25	33	of	of	ADP
arjefm-1154	25	34	depositors	depositor	NOUN
arjefm-1154	25	35	,	,	PUNCT
arjefm-1154	25	36	to	to	PART
arjefm-1154	25	37	lack	lack	VERB
arjefm-1154	25	38	of	of	ADP
arjefm-1154	25	39	capacity	capacity	NOUN
arjefm-1154	25	40	to	to	PART
arjefm-1154	25	41	enforce	enforce	VERB
arjefm-1154	25	42	good	good	ADJ
arjefm-1154	25	43	governance	governance	NOUN
arjefm-1154	25	44	on	on	ADP
arjefm-1154	25	45	bank	bank	NOUN
arjefm-1154	25	46	management	management	NOUN
arjefm-1154	25	47	.	.	PUNCT
arjefm-1154	26	1	there	there	PRON
arjefm-1154	26	2	were	be	VERB
arjefm-1154	26	3	also	also	ADV
arjefm-1154	26	4	the	the	DET
arjefm-1154	26	5	problems	problem	NOUN
arjefm-1154	26	6	of	of	ADP
arjefm-1154	26	7	the	the	DET
arjefm-1154	26	8	overbearing	overbearing	ADJ
arjefm-1154	26	9	influence	influence	NOUN
arjefm-1154	26	10	on	on	ADP
arjefm-1154	26	11	the	the	DET
arjefm-1154	26	12	boards	board	NOUN
arjefm-1154	26	13	by	by	ADP
arjefm-1154	26	14	the	the	DET
arjefm-1154	26	15	chairmen	chairman	NOUN
arjefm-1154	26	16	/	/	SYM
arjefm-1154	26	17	ceos	ceo	NOUN
arjefm-1154	26	18	,	,	PUNCT
arjefm-1154	26	19	lack	lack	NOUN
arjefm-1154	26	20	of	of	ADP
arjefm-1154	26	21	independence	independence	NOUN
arjefm-1154	26	22	of	of	ADP
arjefm-1154	26	23	some	some	DET
arjefm-1154	26	24	boards	board	NOUN
arjefm-1154	26	25	,	,	PUNCT
arjefm-1154	26	26	failure	failure	NOUN
arjefm-1154	26	27	to	to	PART
arjefm-1154	26	28	make	make	VERB
arjefm-1154	26	29	meaningful	meaningful	ADJ
arjefm-1154	26	30	contributions	contribution	NOUN
arjefm-1154	26	31	to	to	PART
arjefm-1154	26	32	safeguard	safeguard	VERB
arjefm-1154	26	33	the	the	DET
arjefm-1154	26	34	growth	growth	NOUN
arjefm-1154	26	35	and	and	CCONJ
arjefm-1154	26	36	development	development	NOUN
arjefm-1154	26	37	of	of	ADP
arjefm-1154	26	38	the	the	DET
arjefm-1154	26	39	banks	bank	NOUN
arjefm-1154	26	40	,	,	PUNCT
arjefm-1154	26	41	weak	weak	ADJ
arjefm-1154	26	42	ethical	ethical	ADJ
arjefm-1154	26	43	standards	standard	NOUN
arjefm-1154	26	44	,	,	PUNCT
arjefm-1154	26	45	inadequate	inadequate	ADJ
arjefm-1154	26	46	training	training	NOUN
arjefm-1154	26	47	for	for	ADP
arjefm-1154	26	48	employees	employee	NOUN
arjefm-1154	26	49	,	,	PUNCT
arjefm-1154	26	50	failure	failure	NOUN
arjefm-1154	26	51	to	to	PART
arjefm-1154	26	52	adhere	adhere	VERB
arjefm-1154	26	53	to	to	ADP
arjefm-1154	26	54	well	well	ADV
arjefm-1154	26	55	established	establish	VERB
arjefm-1154	26	56	policies	policy	NOUN
arjefm-1154	26	57	and	and	CCONJ
arjefm-1154	26	58	procedures	procedure	NOUN
arjefm-1154	26	59	and	and	CCONJ
arjefm-1154	26	60	ineffective	ineffective	ADJ
arjefm-1154	26	61	board	board	NOUN
arjefm-1154	26	62	committees	committee	NOUN
arjefm-1154	26	63	.	.	PUNCT
arjefm-1154	27	1	these	these	DET
arjefm-1154	27	2	internal	internal	ADJ
arjefm-1154	27	3	control	control	NOUN
arjefm-1154	27	4	weaknesses	weakness	NOUN
arjefm-1154	27	5	are	be	AUX
arjefm-1154	27	6	revealed	reveal	VERB
arjefm-1154	27	7	in	in	ADP
arjefm-1154	27	8	operational	operational	ADJ
arjefm-1154	27	9	losses	loss	NOUN
arjefm-1154	27	10	in	in	ADP
arjefm-1154	27	11	banks	bank	NOUN
arjefm-1154	27	12	.	.	PUNCT
arjefm-1154	28	1	consequently	consequently	ADV
arjefm-1154	28	2	,	,	PUNCT
arjefm-1154	28	3	a	a	DET
arjefm-1154	28	4	lot	lot	NOUN
arjefm-1154	28	5	of	of	ADP
arjefm-1154	28	6	scholars	scholar	NOUN
arjefm-1154	28	7	,	,	PUNCT
arjefm-1154	28	8	accounting	accounting	NOUN
arjefm-1154	28	9	institutes	institute	NOUN
arjefm-1154	28	10	,	,	PUNCT
arjefm-1154	28	11	investors	investor	NOUN
arjefm-1154	28	12	,	,	PUNCT
arjefm-1154	28	13	standard	standard	ADJ
arjefm-1154	28	14	setters	setter	NOUN
arjefm-1154	28	15	and	and	CCONJ
arjefm-1154	28	16	other	other	ADJ
arjefm-1154	28	17	stakeholders	stakeholder	NOUN
arjefm-1154	28	18	clamor	clamor	VERB
arjefm-1154	28	19	for	for	ADP
arjefm-1154	28	20	disclosure	disclosure	NOUN
arjefm-1154	28	21	of	of	ADP
arjefm-1154	28	22	corporate	corporate	ADJ
arjefm-1154	28	23	risk	risk	NOUN
arjefm-1154	28	24	in	in	ADP
arjefm-1154	28	25	financial	financial	ADJ
arjefm-1154	28	26	reports	report	NOUN
arjefm-1154	28	27	across	across	ADP
arjefm-1154	28	28	the	the	DET
arjefm-1154	28	29	globe	globe	NOUN
arjefm-1154	28	30	as	as	ADP
arjefm-1154	28	31	inherited	inherit	VERB
arjefm-1154	28	32	risk	risk	NOUN
arjefm-1154	28	33	from	from	ADP
arjefm-1154	28	34	contemporary	contemporary	ADJ
arjefm-1154	28	35	business	business	NOUN
arjefm-1154	28	36	environment	environment	NOUN
arjefm-1154	28	37	is	be	AUX
arjefm-1154	28	38	on	on	ADP
arjefm-1154	28	39	the	the	DET
arjefm-1154	28	40	increase	increase	NOUN
arjefm-1154	28	41	.	.	PUNCT
arjefm-1154	29	1	this	this	DET
arjefm-1154	29	2	risk	risk	NOUN
arjefm-1154	29	3	has	have	AUX
arjefm-1154	29	4	claimed	claim	VERB
arjefm-1154	29	5	the	the	DET
arjefm-1154	29	6	lives	life	NOUN
arjefm-1154	29	7	and	and	CCONJ
arjefm-1154	29	8	property	property	NOUN
arjefm-1154	29	9	of	of	ADP
arjefm-1154	29	10	stakeholders	stakeholder	NOUN
arjefm-1154	29	11	especially	especially	ADV
arjefm-1154	29	12	shareholders	shareholder	NOUN
arjefm-1154	29	13	and	and	CCONJ
arjefm-1154	29	14	creditors	creditor	NOUN
arjefm-1154	29	15	just	just	ADV
arjefm-1154	29	16	like	like	ADP
arjefm-1154	29	17	the	the	DET
arjefm-1154	29	18	case	case	NOUN
arjefm-1154	29	19	of	of	ADP
arjefm-1154	29	20	savannah	savannah	PROPN
arjefm-1154	29	21	bank	bank	PROPN
arjefm-1154	29	22	in	in	ADP
arjefm-1154	29	23	nigeria	nigeria	PROPN
arjefm-1154	29	24	during	during	ADP
arjefm-1154	29	25	the	the	DET
arjefm-1154	29	26	25	25	NUM
arjefm-1154	29	27	-	-	PUNCT
arjefm-1154	29	28	billion	billion	NUM
arjefm-1154	29	29	-	-	PUNCT
arjefm-1154	29	30	naira	naira	NOUN
arjefm-1154	29	31	capital	capital	NOUN
arjefm-1154	29	32	base	base	NOUN
arjefm-1154	29	33	for	for	ADP
arjefm-1154	29	34	banks	bank	NOUN
arjefm-1154	29	35	automaton	automaton	NOUN
arjefm-1154	29	36	by	by	ADP
arjefm-1154	29	37	the	the	DET
arjefm-1154	29	38	central	central	ADJ
arjefm-1154	29	39	bank	bank	PROPN
arjefm-1154	29	40	of	of	ADP
arjefm-1154	29	41	nigeria	nigeria	PROPN
arjefm-1154	29	42	in	in	ADP
arjefm-1154	29	43	2005	2005	NUM
arjefm-1154	29	44	.	.	PUNCT
arjefm-1154	30	1	this	this	DET
arjefm-1154	30	2	obstacle	obstacle	NOUN
arjefm-1154	30	3	has	have	AUX
arjefm-1154	30	4	also	also	ADV
arjefm-1154	30	5	tempered	temper	VERB
arjefm-1154	30	6	with	with	ADP
arjefm-1154	30	7	investors	investor	NOUN
arjefm-1154	30	8	’	’	PART
arjefm-1154	30	9	confidence	confidence	NOUN
arjefm-1154	30	10	in	in	ADP
arjefm-1154	30	11	the	the	DET
arjefm-1154	30	12	business	business	NOUN
arjefm-1154	30	13	world	world	NOUN
arjefm-1154	30	14	.	.	PUNCT
arjefm-1154	31	1	cabedo	cabedo	PROPN
arjefm-1154	31	2	and	and	CCONJ
arjefm-1154	31	3	tirado	tirado	PROPN
arjefm-1154	31	4	(	(	PUNCT
arjefm-1154	31	5	2004	2004	NUM
arjefm-1154	31	6	)	)	PUNCT
arjefm-1154	31	7	are	be	AUX
arjefm-1154	31	8	of	of	ADP
arjefm-1154	31	9	the	the	DET
arjefm-1154	31	10	view	view	NOUN
arjefm-1154	31	11	that	that	SCONJ
arjefm-1154	31	12	current	current	ADJ
arjefm-1154	31	13	practice	practice	NOUN
arjefm-1154	31	14	of	of	ADP
arjefm-1154	31	15	companies	company	NOUN
arjefm-1154	31	16	’	'	PUNCT
arjefm-1154	31	17	external	external	ADJ
arjefm-1154	31	18	reporting	reporting	NOUN
arjefm-1154	31	19	is	be	AUX
arjefm-1154	31	20	considered	consider	VERB
arjefm-1154	31	21	insufficient	insufficient	ADJ
arjefm-1154	31	22	because	because	SCONJ
arjefm-1154	31	23	it	it	PRON
arjefm-1154	31	24	is	be	AUX
arjefm-1154	31	25	lacking	lack	VERB
arjefm-1154	31	26	an	an	DET
arjefm-1154	31	27	adequate	adequate	ADJ
arjefm-1154	31	28	disclosure	disclosure	NOUN
arjefm-1154	31	29	on	on	ADP
arjefm-1154	31	30	corporate	corporate	ADJ
arjefm-1154	31	31	risk	risk	NOUN
arjefm-1154	31	32	and	and	CCONJ
arjefm-1154	31	33	uncertainties	uncertainty	NOUN
arjefm-1154	31	34	.	.	PUNCT
arjefm-1154	32	1	corporate	corporate	ADJ
arjefm-1154	32	2	organizations	organization	NOUN
arjefm-1154	32	3	owe	owe	VERB
arjefm-1154	32	4	a	a	DET
arjefm-1154	32	5	duty	duty	NOUN
arjefm-1154	32	6	to	to	PART
arjefm-1154	32	7	fully	fully	ADV
arjefm-1154	32	8	disclose	disclose	VERB
arjefm-1154	32	9	matters	matter	NOUN
arjefm-1154	32	10	concerning	concern	VERB
arjefm-1154	32	11	their	their	PRON
arjefm-1154	32	12	operations	operation	NOUN
arjefm-1154	32	13	so	so	SCONJ
arjefm-1154	32	14	as	as	SCONJ
arjefm-1154	32	15	to	to	PART
arjefm-1154	32	16	aid	aid	VERB
arjefm-1154	32	17	investors	investor	NOUN
arjefm-1154	32	18	in	in	ADP
arjefm-1154	32	19	making	make	VERB
arjefm-1154	32	20	investment	investment	NOUN
arjefm-1154	32	21	decisions	decision	NOUN
arjefm-1154	32	22	.	.	PUNCT
arjefm-1154	33	1	methodology	methodology	NOUN
arjefm-1154	33	2	the	the	DET
arjefm-1154	33	3	ex	ex	ADJ
arjefm-1154	33	4	-	-	ADJ
arjefm-1154	33	5	post	post	ADJ
arjefm-1154	33	6	factor	factor	NOUN
arjefm-1154	33	7	design	design	NOUN
arjefm-1154	33	8	type	type	NOUN
arjefm-1154	33	9	was	be	AUX
arjefm-1154	33	10	used	use	VERB
arjefm-1154	33	11	in	in	ADP
arjefm-1154	33	12	this	this	DET
arjefm-1154	33	13	research	research	NOUN
arjefm-1154	33	14	work	work	NOUN
arjefm-1154	33	15	because	because	SCONJ
arjefm-1154	33	16	it	it	PRON
arjefm-1154	33	17	deals	deal	VERB
arjefm-1154	33	18	with	with	ADP
arjefm-1154	33	19	historical	historical	ADJ
arjefm-1154	33	20	facts	fact	NOUN
arjefm-1154	33	21	and	and	CCONJ
arjefm-1154	33	22	is	be	AUX
arjefm-1154	33	23	designed	design	VERB
arjefm-1154	33	24	to	to	PART
arjefm-1154	33	25	test	test	VERB
arjefm-1154	33	26	an	an	DET
arjefm-1154	33	27	event	event	NOUN
arjefm-1154	33	28	that	that	PRON
arjefm-1154	33	29	has	have	AUX
arjefm-1154	33	30	already	already	ADV
arjefm-1154	33	31	taken	take	VERB
arjefm-1154	33	32	place	place	NOUN
arjefm-1154	33	33	.	.	PUNCT
arjefm-1154	34	1	(	(	PUNCT
arjefm-1154	34	2	asika	asika	NOUN
arjefm-1154	34	3	2006	2006	NUM
arjefm-1154	34	4	;	;	PUNCT
arjefm-1154	34	5	agbadudu	agbadudu	NOUN
arjefm-1154	34	6	,	,	PUNCT
arjefm-1154	34	7	2002	2002	NUM
arjefm-1154	34	8	cited	cite	VERB
arjefm-1154	34	9	in	in	ADP
arjefm-1154	34	10	ordu	ordu	PROPN
arjefm-1154	34	11	,	,	PUNCT
arjefm-1154	34	12	enekwe	enekwe	VERB
arjefm-1154	34	13	and	and	CCONJ
arjefm-1154	34	14	anyanwaokoro	anyanwaokoro	NOUN
arjefm-1154	34	15	,	,	PUNCT
arjefm-1154	34	16	2014	2014	NUM
arjefm-1154	34	17	;	;	PUNCT
arjefm-1154	34	18	onwumere	onwumere	ADV
arjefm-1154	34	19	2009	2009	NUM
arjefm-1154	34	20	)	)	PUNCT
arjefm-1154	34	21	.	.	PUNCT
arjefm-1154	35	1	secondary	secondary	ADJ
arjefm-1154	35	2	data	datum	NOUN
arjefm-1154	35	3	was	be	AUX
arjefm-1154	35	4	used	use	VERB
arjefm-1154	35	5	in	in	ADP
arjefm-1154	35	6	this	this	DET
arjefm-1154	35	7	work	work	NOUN
arjefm-1154	35	8	.	.	PUNCT
arjefm-1154	36	1	the	the	DET
arjefm-1154	36	2	data	data	NOUN
arjefm-1154	36	3	machinery	machinery	NOUN
arjefm-1154	36	4	adopted	adopt	VERB
arjefm-1154	36	5	for	for	ADP
arjefm-1154	36	6	secondary	secondary	ADJ
arjefm-1154	36	7	data	datum	NOUN
arjefm-1154	36	8	was	be	AUX
arjefm-1154	36	9	panel	panel	NOUN
arjefm-1154	36	10	data	datum	NOUN
arjefm-1154	36	11	set	set	VERB
arjefm-1154	36	12	from	from	ADP
arjefm-1154	36	13	banks	bank	NOUN
arjefm-1154	36	14	published	publish	VERB
arjefm-1154	36	15	annual	annual	ADJ
arjefm-1154	36	16	reports	report	NOUN
arjefm-1154	36	17	,	,	PUNCT
arjefm-1154	36	18	ndic	ndic	ADJ
arjefm-1154	36	19	report	report	NOUN
arjefm-1154	36	20	,	,	PUNCT
arjefm-1154	36	21	cbn	cbn	PROPN
arjefm-1154	36	22	statistical	statistical	ADJ
arjefm-1154	36	23	bulletin	bulletin	NOUN
arjefm-1154	36	24	,	,	PUNCT
arjefm-1154	36	25	cbn	cbn	PROPN
arjefm-1154	36	26	fact	fact	NOUN
arjefm-1154	36	27	books	book	NOUN
arjefm-1154	36	28	and	and	CCONJ
arjefm-1154	36	29	banks	bank	NOUN
arjefm-1154	36	30	’	’	PART
arjefm-1154	36	31	pillar	pillar	NOUN
arjefm-1154	36	32	iii	iii	NUM
arjefm-1154	36	33	disclosure	disclosure	NOUN
arjefm-1154	36	34	report	report	NOUN
arjefm-1154	36	35	was	be	AUX
arjefm-1154	36	36	utilized	utilize	VERB
arjefm-1154	36	37	for	for	ADP
arjefm-1154	36	38	this	this	DET
arjefm-1154	36	39	study	study	NOUN
arjefm-1154	36	40	.	.	PUNCT
arjefm-1154	37	1	the	the	DET
arjefm-1154	37	2	panel	panel	NOUN
arjefm-1154	37	3	covers	cover	VERB
arjefm-1154	37	4	a	a	DET
arjefm-1154	37	5	time	time	NOUN
arjefm-1154	37	6	frame	frame	NOUN
arjefm-1154	37	7	of	of	ADP
arjefm-1154	37	8	5	5	NUM
arjefm-1154	37	9	years	year	NOUN
arjefm-1154	37	10	from	from	ADP
arjefm-1154	37	11	2013	2013	NUM
arjefm-1154	37	12	-	-	SYM
arjefm-1154	37	13	2017	2017	NUM
arjefm-1154	37	14	and	and	CCONJ
arjefm-1154	37	15	a	a	DET
arjefm-1154	37	16	cross	cross	NOUN
arjefm-1154	37	17	section	section	NOUN
arjefm-1154	37	18	of	of	ADP
arjefm-1154	37	19	16	16	NUM
arjefm-1154	37	20	banks	bank	NOUN
arjefm-1154	37	21	from	from	ADP
arjefm-1154	37	22	the	the	DET
arjefm-1154	37	23	population	population	NOUN
arjefm-1154	37	24	of	of	ADP
arjefm-1154	37	25	23	23	NUM
arjefm-1154	37	26	commercial	commercial	ADJ
arjefm-1154	37	27	banks	bank	NOUN
arjefm-1154	37	28	quoted	quote	VERB
arjefm-1154	37	29	in	in	ADP
arjefm-1154	37	30	the	the	DET
arjefm-1154	37	31	nigerian	nigerian	ADJ
arjefm-1154	37	32	stock	stock	NOUN
arjefm-1154	37	33	exchange	exchange	NOUN
arjefm-1154	37	34	as	as	ADP
arjefm-1154	37	35	at	at	ADP
arjefm-1154	37	36	28	28	NUM
arjefm-1154	37	37	september	september	PROPN
arjefm-1154	37	38	2018	2018	NUM
arjefm-1154	37	39	.	.	PUNCT
arjefm-1154	38	1	however	however	ADV
arjefm-1154	38	2	,	,	PUNCT
arjefm-1154	38	3	heritage	heritage	NOUN
arjefm-1154	38	4	bank	bank	PROPN
arjefm-1154	38	5	,	,	PUNCT
arjefm-1154	38	6	savannah	savannah	PROPN
arjefm-1154	38	7	bank	bank	PROPN
arjefm-1154	38	8	,	,	PUNCT
arjefm-1154	38	9	sky	sky	NOUN
arjefm-1154	38	10	bank	bank	PROPN
arjefm-1154	38	11	,	,	PUNCT
arjefm-1154	38	12	keystone	keystone	PROPN
arjefm-1154	38	13	bank	bank	PROPN
arjefm-1154	38	14	,	,	PUNCT
arjefm-1154	38	15	enterprise	enterprise	NOUN
arjefm-1154	38	16	bank	bank	NOUN
arjefm-1154	38	17	,	,	PUNCT
arjefm-1154	38	18	rand	rand	NOUN
arjefm-1154	38	19	bank	bank	PROPN
arjefm-1154	38	20	and	and	CCONJ
arjefm-1154	38	21	jaiz	jaiz	PROPN
arjefm-1154	38	22	bank	bank	PROPN
arjefm-1154	38	23	were	be	AUX
arjefm-1154	38	24	eliminated	eliminate	VERB
arjefm-1154	38	25	based	base	VERB
arjefm-1154	38	26	on	on	ADP
arjefm-1154	38	27	availability	availability	NOUN
arjefm-1154	38	28	of	of	ADP
arjefm-1154	38	29	data	datum	NOUN
arjefm-1154	38	30	,	,	PUNCT
arjefm-1154	38	31	commencement	commencement	NOUN
arjefm-1154	38	32	of	of	ADP
arjefm-1154	38	33	operation	operation	NOUN
arjefm-1154	38	34	and	and	CCONJ
arjefm-1154	38	35	islamic	islamic	ADJ
arjefm-1154	38	36	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	38	37	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	38	38	american	american	PROPN
arjefm-1154	38	39	research	research	PROPN
arjefm-1154	38	40	journal	journal	PROPN
arjefm-1154	38	41	of	of	ADP
arjefm-1154	38	42	economics	economic	NOUN
arjefm-1154	38	43	,	,	PUNCT
arjefm-1154	38	44	finance	finance	NOUN
arjefm-1154	38	45	and	and	CCONJ
arjefm-1154	38	46	management	management	NOUN
arjefm-1154	38	47	volume	volume	NOUN
arjefm-1154	38	48	13	13	NUM
arjefm-1154	38	49	issue	issue	NOUN
arjefm-1154	38	50	1	1	NUM
arjefm-1154	38	51	,	,	PUNCT
arjefm-1154	38	52	january	january	PROPN
arjefm-1154	38	53	-	-	PUNCT
arjefm-1154	38	54	march	march	PROPN
arjefm-1154	38	55	2025	2025	NUM
arjefm-1154	38	56	issn	issn	NOUN
arjefm-1154	38	57	:	:	PUNCT
arjefm-1154	38	58	2836	2836	NUM
arjefm-1154	38	59	-	-	SYM
arjefm-1154	38	60	9416	9416	NUM
arjefm-1154	38	61	impact	impact	NOUN
arjefm-1154	38	62	factor	factor	NOUN
arjefm-1154	38	63	:	:	PUNCT
arjefm-1154	38	64	6.41	6.41	NUM
arjefm-1154	38	65	journal	journal	NOUN
arjefm-1154	38	66	homepage	homepage	NOUN
arjefm-1154	38	67	:	:	PUNCT
arjefm-1154	38	68	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	38	69	,	,	PUNCT
arjefm-1154	38	70	email	email	NOUN
arjefm-1154	38	71	:	:	PUNCT
arjefm-1154	38	72	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	38	73	official	official	ADJ
arjefm-1154	38	74	journal	journal	PROPN
arjefm-1154	38	75	of	of	ADP
arjefm-1154	38	76	america	america	PROPN
arjefm-1154	38	77	serial	serial	PROPN
arjefm-1154	38	78	publication	publication	NOUN
arjefm-1154	38	79	american	american	PROPN
arjefm-1154	38	80	research	research	PROPN
arjefm-1154	38	81	journal	journal	PROPN
arjefm-1154	38	82	of	of	ADP
arjefm-1154	38	83	economics	economic	NOUN
arjefm-1154	38	84	,	,	PUNCT
arjefm-1154	38	85	finance	finance	NOUN
arjefm-1154	38	86	and	and	CCONJ
arjefm-1154	38	87	management	management	NOUN
arjefm-1154	38	88	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	38	89	,	,	PUNCT
arjefm-1154	38	90	email	email	NOUN
arjefm-1154	38	91	:	:	PUNCT
arjefm-1154	39	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	39	2	26	26	NUM
arjefm-1154	40	1	|	|	ADV
arjefm-1154	40	2	p	p	X
arjefm-1154	40	3	a	a	DET
arjefm-1154	40	4	g	g	PROPN
arjefm-1154	40	5	e	e	PROPN
arjefm-1154	40	6	bank	bank	NOUN
arjefm-1154	40	7	with	with	ADP
arjefm-1154	40	8	different	different	ADJ
arjefm-1154	40	9	characteristics	characteristic	NOUN
arjefm-1154	40	10	from	from	ADP
arjefm-1154	40	11	commercial	commercial	ADJ
arjefm-1154	40	12	banks	bank	NOUN
arjefm-1154	40	13	.	.	PUNCT
arjefm-1154	41	1	the	the	DET
arjefm-1154	41	2	sample	sample	NOUN
arjefm-1154	41	3	size	size	NOUN
arjefm-1154	41	4	is	be	AUX
arjefm-1154	41	5	justified	justify	VERB
arjefm-1154	41	6	based	base	VERB
arjefm-1154	41	7	on	on	ADP
arjefm-1154	41	8	the	the	DET
arjefm-1154	41	9	theory	theory	NOUN
arjefm-1154	41	10	of	of	ADP
arjefm-1154	41	11	mugenda	mugenda	ADJ
arjefm-1154	41	12	and	and	CCONJ
arjefm-1154	41	13	mugenda	mugenda	ADJ
arjefm-1154	41	14	,	,	PUNCT
arjefm-1154	41	15	(	(	PUNCT
arjefm-1154	41	16	2003	2003	NUM
arjefm-1154	41	17	)	)	PUNCT
arjefm-1154	41	18	,	,	PUNCT
arjefm-1154	41	19	that	that	SCONJ
arjefm-1154	41	20	a	a	DET
arjefm-1154	41	21	good	good	ADJ
arjefm-1154	41	22	sample	sample	NOUN
arjefm-1154	41	23	covers	cover	VERB
arjefm-1154	41	24	at	at	ADV
arjefm-1154	41	25	least	least	ADV
arjefm-1154	41	26	10%-30	10%-30	NUM
arjefm-1154	41	27	%	%	NOUN
arjefm-1154	41	28	of	of	ADP
arjefm-1154	41	29	the	the	DET
arjefm-1154	41	30	representative	representative	ADJ
arjefm-1154	41	31	population	population	NOUN
arjefm-1154	41	32	.	.	PUNCT
arjefm-1154	42	1	thus	thus	ADV
arjefm-1154	42	2	,	,	PUNCT
arjefm-1154	42	3	at	at	ADP
arjefm-1154	42	4	67	67	NUM
arjefm-1154	42	5	%	%	NOUN
arjefm-1154	42	6	coverage	coverage	NOUN
arjefm-1154	42	7	the	the	DET
arjefm-1154	42	8	sample	sample	NOUN
arjefm-1154	42	9	is	be	AUX
arjefm-1154	42	10	a	a	DET
arjefm-1154	42	11	fair	fair	ADJ
arjefm-1154	42	12	representation	representation	NOUN
arjefm-1154	42	13	of	of	ADP
arjefm-1154	42	14	the	the	DET
arjefm-1154	42	15	population	population	NOUN
arjefm-1154	42	16	and	and	CCONJ
arjefm-1154	42	17	sufficient	sufficient	ADJ
arjefm-1154	42	18	for	for	ADP
arjefm-1154	42	19	this	this	DET
arjefm-1154	42	20	study	study	NOUN
arjefm-1154	42	21	.	.	PUNCT
arjefm-1154	43	1	multiple	multiple	ADJ
arjefm-1154	43	2	regression	regression	NOUN
arjefm-1154	43	3	analysis	analysis	NOUN
arjefm-1154	43	4	technique	technique	NOUN
arjefm-1154	43	5	was	be	AUX
arjefm-1154	43	6	used	use	VERB
arjefm-1154	43	7	in	in	ADP
arjefm-1154	43	8	this	this	DET
arjefm-1154	43	9	study	study	NOUN
arjefm-1154	43	10	.	.	PUNCT
arjefm-1154	44	1	panel	panel	NOUN
arjefm-1154	44	2	data	data	PROPN
arjefm-1154	44	3	regression	regression	NOUN
arjefm-1154	44	4	model	model	NOUN
arjefm-1154	44	5	was	be	AUX
arjefm-1154	44	6	adopted	adopt	VERB
arjefm-1154	44	7	in	in	ADP
arjefm-1154	44	8	order	order	NOUN
arjefm-1154	44	9	to	to	PART
arjefm-1154	44	10	control	control	VERB
arjefm-1154	44	11	for	for	ADP
arjefm-1154	44	12	individual	individual	ADJ
arjefm-1154	44	13	unobserved	unobserved	ADJ
arjefm-1154	44	14	heterogeneity	heterogeneity	NOUN
arjefm-1154	44	15	,	,	PUNCT
arjefm-1154	44	16	obtain	obtain	VERB
arjefm-1154	44	17	more	more	ADV
arjefm-1154	44	18	accurate	accurate	ADJ
arjefm-1154	44	19	results	result	NOUN
arjefm-1154	44	20	because	because	SCONJ
arjefm-1154	44	21	it	it	PRON
arjefm-1154	44	22	provides	provide	VERB
arjefm-1154	44	23	more	more	ADJ
arjefm-1154	44	24	observations	observation	NOUN
arjefm-1154	44	25	and	and	CCONJ
arjefm-1154	44	26	information	information	NOUN
arjefm-1154	44	27	to	to	PART
arjefm-1154	44	28	work	work	VERB
arjefm-1154	44	29	with	with	ADP
arjefm-1154	44	30	,	,	PUNCT
arjefm-1154	44	31	it	it	PRON
arjefm-1154	44	32	allows	allow	VERB
arjefm-1154	44	33	a	a	DET
arjefm-1154	44	34	follow	follow	NOUN
arjefm-1154	44	35	up	up	ADP
arjefm-1154	44	36	on	on	ADP
arjefm-1154	44	37	individual	individual	ADJ
arjefm-1154	44	38	dynamics	dynamic	NOUN
arjefm-1154	44	39	and	and	CCONJ
arjefm-1154	44	40	before	before	ADP
arjefm-1154	44	41	and	and	CCONJ
arjefm-1154	44	42	after	after	ADP
arjefm-1154	44	43	effect	effect	NOUN
arjefm-1154	44	44	can	can	AUX
arjefm-1154	44	45	be	be	AUX
arjefm-1154	44	46	easily	easily	ADV
arjefm-1154	44	47	estimated	estimate	VERB
arjefm-1154	44	48	(	(	PUNCT
arjefm-1154	44	49	temple	temple	NOUN
arjefm-1154	44	50	,	,	PUNCT
arjefm-1154	44	51	1999	1999	NUM
arjefm-1154	44	52	;	;	PUNCT
arjefm-1154	44	53	woodridge	woodridge	PROPN
arjefm-1154	44	54	,	,	PUNCT
arjefm-1154	44	55	2002	2002	NUM
arjefm-1154	44	56	;	;	PUNCT
arjefm-1154	44	57	and	and	CCONJ
arjefm-1154	44	58	hsiao	hsiao	PROPN
arjefm-1154	44	59	,	,	PUNCT
arjefm-1154	44	60	2003	2003	NUM
arjefm-1154	44	61	as	as	SCONJ
arjefm-1154	44	62	cited	cite	VERB
arjefm-1154	44	63	in	in	ADP
arjefm-1154	44	64	alajekwu	alajekwu	NOUN
arjefm-1154	44	65	,	,	PUNCT
arjefm-1154	44	66	2018	2018	NUM
arjefm-1154	44	67	)	)	PUNCT
arjefm-1154	44	68	.	.	PUNCT
arjefm-1154	45	1	cross	cross	ADJ
arjefm-1154	45	2	-	-	ADJ
arjefm-1154	45	3	sectional	sectional	ADJ
arjefm-1154	45	4	and	and	CCONJ
arjefm-1154	45	5	time	time	NOUN
arjefm-1154	45	6	series	series	PROPN
arjefm-1154	45	7	data	datum	NOUN
arjefm-1154	45	8	are	be	AUX
arjefm-1154	45	9	pooled	pool	VERB
arjefm-1154	45	10	in	in	ADP
arjefm-1154	45	11	the	the	DET
arjefm-1154	45	12	regression	regression	NOUN
arjefm-1154	45	13	to	to	PART
arjefm-1154	45	14	overcome	overcome	VERB
arjefm-1154	45	15	the	the	DET
arjefm-1154	45	16	problem	problem	NOUN
arjefm-1154	45	17	of	of	ADP
arjefm-1154	45	18	insufficient	insufficient	ADJ
arjefm-1154	45	19	degree	degree	NOUN
arjefm-1154	45	20	of	of	ADP
arjefm-1154	45	21	freedom	freedom	NOUN
arjefm-1154	45	22	.	.	PUNCT
arjefm-1154	46	1	the	the	DET
arjefm-1154	46	2	fixed	fix	VERB
arjefm-1154	46	3	effects	effect	NOUN
arjefm-1154	46	4	model	model	NOUN
arjefm-1154	46	5	(	(	PUNCT
arjefm-1154	46	6	fem	fem	NOUN
arjefm-1154	46	7	)	)	PUNCT
arjefm-1154	46	8	can	can	AUX
arjefm-1154	46	9	be	be	AUX
arjefm-1154	46	10	used	use	VERB
arjefm-1154	46	11	to	to	PART
arjefm-1154	46	12	control	control	VERB
arjefm-1154	46	13	the	the	DET
arjefm-1154	46	14	unobserved	unobserved	ADJ
arjefm-1154	46	15	characteristics	characteristic	NOUN
arjefm-1154	46	16	.	.	PUNCT
arjefm-1154	47	1	random	random	ADJ
arjefm-1154	47	2	effects	effect	NOUN
arjefm-1154	47	3	model	model	NOUN
arjefm-1154	47	4	(	(	PUNCT
arjefm-1154	47	5	rem	rem	NOUN
arjefm-1154	47	6	)	)	PUNCT
arjefm-1154	47	7	assumes	assume	VERB
arjefm-1154	47	8	that	that	SCONJ
arjefm-1154	47	9	firm	firm	ADJ
arjefm-1154	47	10	specific	specific	ADJ
arjefm-1154	47	11	characteristics	characteristic	NOUN
arjefm-1154	47	12	are	be	AUX
arjefm-1154	47	13	not	not	PART
arjefm-1154	47	14	constant	constant	ADJ
arjefm-1154	47	15	and	and	CCONJ
arjefm-1154	47	16	the	the	DET
arjefm-1154	47	17	time	time	NOUN
arjefm-1154	47	18	effects	effect	NOUN
arjefm-1154	47	19	are	be	AUX
arjefm-1154	47	20	absent	absent	ADJ
arjefm-1154	47	21	.	.	PUNCT
arjefm-1154	48	1	the	the	DET
arjefm-1154	48	2	hausman	hausman	PROPN
arjefm-1154	48	3	’s	’s	PART
arjefm-1154	48	4	specification	specification	NOUN
arjefm-1154	48	5	test	test	NOUN
arjefm-1154	48	6	in	in	ADP
arjefm-1154	48	7	panel	panel	NOUN
arjefm-1154	48	8	data	data	NOUN
arjefm-1154	48	9	models	model	NOUN
arjefm-1154	48	10	was	be	AUX
arjefm-1154	48	11	conducted	conduct	VERB
arjefm-1154	48	12	for	for	ADP
arjefm-1154	48	13	fixed	fix	VERB
arjefm-1154	48	14	and	and	CCONJ
arjefm-1154	48	15	random	random	ADJ
arjefm-1154	48	16	effects	effect	NOUN
arjefm-1154	48	17	test	test	NOUN
arjefm-1154	48	18	of	of	ADP
arjefm-1154	48	19	individual	individual	ADJ
arjefm-1154	48	20	characteristics	characteristic	NOUN
arjefm-1154	48	21	or	or	CCONJ
arjefm-1154	48	22	time	time	NOUN
arjefm-1154	48	23	effect	effect	NOUN
arjefm-1154	48	24	.	.	PUNCT
arjefm-1154	49	1	table	table	NOUN
arjefm-1154	49	2	1	1	NUM
arjefm-1154	49	3	:	:	PUNCT
arjefm-1154	49	4	operational	operational	ADJ
arjefm-1154	49	5	definition	definition	NOUN
arjefm-1154	49	6	of	of	ADP
arjefm-1154	49	7	variables	variable	NOUN
arjefm-1154	49	8	variables	variable	NOUN
arjefm-1154	49	9	proxy	proxy	NOUN
arjefm-1154	49	10	variables	variable	NOUN
arjefm-1154	49	11	dependent	dependent	ADJ
arjefm-1154	49	12	operational	operational	ADJ
arjefm-1154	49	13	risk	risk	NOUN
arjefm-1154	49	14	:	:	PUNCT
arjefm-1154	49	15	3	3	NUM
arjefm-1154	49	16	years	year	NOUN
arjefm-1154	49	17	gross	gross	ADJ
arjefm-1154	49	18	income	income	NOUN
arjefm-1154	49	19	@	@	ADP
arjefm-1154	49	20	15	15	NUM
arjefm-1154	49	21	%	%	NOUN
arjefm-1154	49	22	divided	divide	VERB
arjefm-1154	49	23	by	by	ADP
arjefm-1154	49	24	3	3	NUM
arjefm-1154	49	25	opr	opr	PROPN
arjefm-1154	49	26	independent	independent	PROPN
arjefm-1154	49	27	control	control	PROPN
arjefm-1154	49	28	environment	environment	PROPN
arjefm-1154	49	29	:	:	PUNCT
arjefm-1154	49	30	internal	internal	ADJ
arjefm-1154	49	31	and	and	CCONJ
arjefm-1154	49	32	external	external	ADJ
arjefm-1154	49	33	internal	internal	ADJ
arjefm-1154	49	34	environment	environment	NOUN
arjefm-1154	49	35	:	:	PUNCT
arjefm-1154	49	36	bank	bank	NOUN
arjefm-1154	49	37	strength	strength	NOUN
arjefm-1154	49	38	income	income	NOUN
arjefm-1154	49	39	diversification	diversification	PROPN
arjefm-1154	49	40	liquidity	liquidity	NOUN
arjefm-1154	49	41	employee	employee	NOUN
arjefm-1154	49	42	size	size	NOUN
arjefm-1154	49	43	bs	bs	PROPN
arjefm-1154	49	44	i	i	PROPN
arjefm-1154	49	45	d	d	PROPN
arjefm-1154	49	46	ld	ld	PROPN
arjefm-1154	49	47	es	es	X
arjefm-1154	49	48	external	external	ADJ
arjefm-1154	49	49	environment	environment	NOUN
arjefm-1154	49	50	:	:	PUNCT
arjefm-1154	49	51	technology	technology	NOUN
arjefm-1154	49	52	socio	socio	NOUN
arjefm-1154	49	53	-	-	PUNCT
arjefm-1154	49	54	environmental	environmental	ADJ
arjefm-1154	49	55	factors	factor	NOUN
arjefm-1154	49	56	economic	economic	ADJ
arjefm-1154	49	57	factor	factor	NOUN
arjefm-1154	49	58	legal	legal	ADJ
arjefm-1154	49	59	factors	factor	NOUN
arjefm-1154	49	60	tec	tec	PROPN
arjefm-1154	49	61	sef	sef	PROPN
arjefm-1154	49	62	ecf	ecf	PROPN
arjefm-1154	49	63	lgf	lgf	PROPN
arjefm-1154	49	64	risk	risk	NOUN
arjefm-1154	49	65	assessment	assessment	NOUN
arjefm-1154	49	66	employee	employee	NOUN
arjefm-1154	49	67	turnover	turnover	NOUN
arjefm-1154	49	68	personnel	personnel	NOUN
arjefm-1154	49	69	quality	quality	NOUN
arjefm-1154	49	70	et	et	PROPN
arjefm-1154	49	71	pq	pq	PROPN
arjefm-1154	49	72	control	control	NOUN
arjefm-1154	49	73	activities	activity	NOUN
arjefm-1154	49	74	internal	internal	ADJ
arjefm-1154	49	75	check	check	NOUN
arjefm-1154	49	76	compliance	compliance	NOUN
arjefm-1154	49	77	and	and	CCONJ
arjefm-1154	49	78	prudence	prudence	NOUN
arjefm-1154	49	79	internal	internal	ADJ
arjefm-1154	49	80	auditors	auditor	NOUN
arjefm-1154	49	81	ick	ick	VERB
arjefm-1154	49	82	clp	clp	PROPN
arjefm-1154	49	83	iad	iad	PROPN
arjefm-1154	49	84	monitoring	monitoring	PROPN
arjefm-1154	49	85	board	board	PROPN
arjefm-1154	49	86	size	size	NOUN
arjefm-1154	49	87	board	board	PROPN
arjefm-1154	49	88	independence	independence	PROPN
arjefm-1154	49	89	board	board	PROPN
arjefm-1154	49	90	internal	internal	ADJ
arjefm-1154	49	91	audit	audit	NOUN
arjefm-1154	49	92	size	size	NOUN
arjefm-1154	49	93	board	board	NOUN
arjefm-1154	49	94	with	with	ADP
arjefm-1154	49	95	expertise	expertise	NOUN
arjefm-1154	49	96	in	in	ADP
arjefm-1154	49	97	finance	finance	NOUN
arjefm-1154	49	98	bds	bds	NOUN
arjefm-1154	49	99	bdi	bdi	PROPN
arjefm-1154	49	100	ias	ias	PROPN
arjefm-1154	49	101	bef	bef	PROPN
arjefm-1154	49	102	information	information	NOUN
arjefm-1154	49	103	and	and	CCONJ
arjefm-1154	49	104	communication	communication	NOUN
arjefm-1154	49	105	feedback	feedback	NOUN
arjefm-1154	49	106	feedforward	feedforward	NOUN
arjefm-1154	49	107	time	time	NOUN
arjefm-1154	49	108	lag	lag	PROPN
arjefm-1154	49	109	fdb	fdb	PROPN
arjefm-1154	49	110	fdf	fdf	PROPN
arjefm-1154	49	111	tlg	tlg	PROPN
arjefm-1154	49	112	control	control	PROPN
arjefm-1154	49	113	variables	variables	PROPN
arjefm-1154	49	114	bank	bank	NOUN
arjefm-1154	49	115	size	size	NOUN
arjefm-1154	49	116	bs	bs	PROPN
arjefm-1154	49	117	leverage	leverage	NOUN
arjefm-1154	50	1	lev	lev	PROPN
arjefm-1154	50	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	50	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	50	4	american	american	PROPN
arjefm-1154	50	5	research	research	PROPN
arjefm-1154	50	6	journal	journal	PROPN
arjefm-1154	50	7	of	of	ADP
arjefm-1154	50	8	economics	economic	NOUN
arjefm-1154	50	9	,	,	PUNCT
arjefm-1154	50	10	finance	finance	NOUN
arjefm-1154	50	11	and	and	CCONJ
arjefm-1154	50	12	management	management	NOUN
arjefm-1154	50	13	volume	volume	NOUN
arjefm-1154	50	14	13	13	NUM
arjefm-1154	50	15	issue	issue	NOUN
arjefm-1154	50	16	1	1	NUM
arjefm-1154	50	17	,	,	PUNCT
arjefm-1154	50	18	january	january	PROPN
arjefm-1154	50	19	-	-	PUNCT
arjefm-1154	50	20	march	march	PROPN
arjefm-1154	50	21	2025	2025	NUM
arjefm-1154	50	22	issn	issn	NOUN
arjefm-1154	50	23	:	:	PUNCT
arjefm-1154	50	24	2836	2836	NUM
arjefm-1154	50	25	-	-	SYM
arjefm-1154	50	26	9416	9416	NUM
arjefm-1154	50	27	impact	impact	NOUN
arjefm-1154	50	28	factor	factor	NOUN
arjefm-1154	50	29	:	:	PUNCT
arjefm-1154	50	30	6.41	6.41	NUM
arjefm-1154	50	31	journal	journal	NOUN
arjefm-1154	50	32	homepage	homepage	NOUN
arjefm-1154	50	33	:	:	PUNCT
arjefm-1154	50	34	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	50	35	,	,	PUNCT
arjefm-1154	50	36	email	email	NOUN
arjefm-1154	50	37	:	:	PUNCT
arjefm-1154	50	38	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	50	39	official	official	ADJ
arjefm-1154	50	40	journal	journal	PROPN
arjefm-1154	50	41	of	of	ADP
arjefm-1154	50	42	america	america	PROPN
arjefm-1154	50	43	serial	serial	PROPN
arjefm-1154	50	44	publication	publication	NOUN
arjefm-1154	50	45	american	american	PROPN
arjefm-1154	50	46	research	research	PROPN
arjefm-1154	50	47	journal	journal	PROPN
arjefm-1154	50	48	of	of	ADP
arjefm-1154	50	49	economics	economic	NOUN
arjefm-1154	50	50	,	,	PUNCT
arjefm-1154	50	51	finance	finance	NOUN
arjefm-1154	50	52	and	and	CCONJ
arjefm-1154	50	53	management	management	NOUN
arjefm-1154	50	54	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	50	55	,	,	PUNCT
arjefm-1154	50	56	email	email	NOUN
arjefm-1154	50	57	:	:	PUNCT
arjefm-1154	50	58	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	51	1	27	27	NUM
arjefm-1154	52	1	|	|	ADV
arjefm-1154	52	2	p	p	NOUN
arjefm-1154	52	3	a	a	DET
arjefm-1154	52	4	g	g	PROPN
arjefm-1154	52	5	e	e	NOUN
arjefm-1154	52	6	source	source	NOUN
arjefm-1154	52	7	:	:	PUNCT
arjefm-1154	52	8	author	author	NOUN
arjefm-1154	52	9	’s	’s	PART
arjefm-1154	52	10	conception	conception	NOUN
arjefm-1154	52	11	,	,	PUNCT
arjefm-1154	52	12	2019	2019	NUM
arjefm-1154	52	13	we	we	PRON
arjefm-1154	52	14	indicate	indicate	VERB
arjefm-1154	52	15	that	that	SCONJ
arjefm-1154	52	16	there	there	PRON
arjefm-1154	52	17	are	be	VERB
arjefm-1154	52	18	bank	bank	NOUN
arjefm-1154	52	19	-	-	PUNCT
arjefm-1154	52	20	specific	specific	ADJ
arjefm-1154	52	21	and	and	CCONJ
arjefm-1154	52	22	other	other	ADJ
arjefm-1154	52	23	variables	variable	NOUN
arjefm-1154	52	24	which	which	PRON
arjefm-1154	52	25	could	could	AUX
arjefm-1154	52	26	affect	affect	VERB
arjefm-1154	52	27	the	the	DET
arjefm-1154	52	28	dependent	dependent	ADJ
arjefm-1154	52	29	variable	variable	NOUN
arjefm-1154	52	30	in	in	ADP
arjefm-1154	52	31	one	one	NUM
arjefm-1154	52	32	way	way	NOUN
arjefm-1154	52	33	or	or	CCONJ
arjefm-1154	52	34	the	the	DET
arjefm-1154	52	35	other	other	ADJ
arjefm-1154	52	36	and	and	CCONJ
arjefm-1154	52	37	must	must	AUX
arjefm-1154	52	38	be	be	AUX
arjefm-1154	52	39	controlled	control	VERB
arjefm-1154	52	40	.	.	PUNCT
arjefm-1154	53	1	these	these	DET
arjefm-1154	53	2	variables	variable	NOUN
arjefm-1154	53	3	are	be	AUX
arjefm-1154	53	4	bank	bank	NOUN
arjefm-1154	53	5	size	size	NOUN
arjefm-1154	53	6	and	and	CCONJ
arjefm-1154	53	7	leverage	leverage	NOUN
arjefm-1154	53	8	.	.	PUNCT
arjefm-1154	54	1	table2	table2	NOUN
arjefm-1154	54	2	:	:	PUNCT
arjefm-1154	54	3	showing	show	VERB
arjefm-1154	54	4	definition	definition	NOUN
arjefm-1154	54	5	of	of	ADP
arjefm-1154	54	6	proxy	proxy	ADJ
arjefm-1154	54	7	variable	variable	ADJ
arjefm-1154	54	8	proxy	proxy	NOUN
arjefm-1154	54	9	variables	variable	NOUN
arjefm-1154	54	10	derivation	derivation	NOUN
arjefm-1154	54	11	source	source	NOUN
arjefm-1154	54	12	aproprari	aproprari	ADJ
arjefm-1154	54	13	expectations	expectation	NOUN
arjefm-1154	54	14	opr	opr	PROPN
arjefm-1154	54	15	3	3	NUM
arjefm-1154	54	16	years	year	NOUN
arjefm-1154	54	17	gross	gross	ADJ
arjefm-1154	54	18	income	income	NOUN
arjefm-1154	54	19	@	@	ADP
arjefm-1154	54	20	15	15	NUM
arjefm-1154	54	21	%	%	NOUN
arjefm-1154	54	22	divided	divide	VERB
arjefm-1154	54	23	by	by	ADP
arjefm-1154	54	24	3	3	NUM
arjefm-1154	54	25	model	model	NOUN
arjefm-1154	55	1	1	1	NUM
arjefm-1154	55	2	bs	bs	NOUN
arjefm-1154	55	3	i	i	PROPN
arjefm-1154	55	4	d	d	PROPN
arjefm-1154	55	5	ld	ld	PROPN
arjefm-1154	55	6	es	es	PROPN
arjefm-1154	55	7	capital	capital	NOUN
arjefm-1154	55	8	adequacy	adequacy	NOUN
arjefm-1154	55	9	ratio	ratio	NOUN
arjefm-1154	55	10	=	=	SYM
arjefm-1154	55	11	total	total	ADJ
arjefm-1154	55	12	equity	equity	NOUN
arjefm-1154	55	13	/	/	SYM
arjefm-1154	55	14	total	total	ADJ
arjefm-1154	55	15	assets	asset	NOUN
arjefm-1154	55	16	non	non	X
arjefm-1154	55	17	interest	interest	PROPN
arjefm-1154	55	18	income	income	NOUN
arjefm-1154	55	19	/	/	SYM
arjefm-1154	55	20	total	total	ADJ
arjefm-1154	55	21	operating	operate	VERB
arjefm-1154	55	22	income	income	NOUN
arjefm-1154	55	23	(	(	PUNCT
arjefm-1154	55	24	ebit	ebit	PROPN
arjefm-1154	55	25	)	)	PUNCT
arjefm-1154	55	26	total	total	ADJ
arjefm-1154	55	27	loans	loan	NOUN
arjefm-1154	55	28	/	/	SYM
arjefm-1154	55	29	total	total	ADJ
arjefm-1154	55	30	customers	customer	NOUN
arjefm-1154	55	31	’	'	PUNCT
arjefm-1154	55	32	deposit	deposit	NOUN
arjefm-1154	55	33	yearly	yearly	ADV
arjefm-1154	55	34	no	no	PROPN
arjefm-1154	55	35	of	of	ADP
arjefm-1154	55	36	bank	bank	NOUN
arjefm-1154	55	37	staff	staff	NOUN
arjefm-1154	55	38	adapted	adapt	VERB
arjefm-1154	55	39	from	from	ADP
arjefm-1154	55	40	afia	afia	PROPN
arjefm-1154	55	41	2015	2015	NUM
arjefm-1154	55	42	positive	positive	ADJ
arjefm-1154	55	43	model	model	NOUN
arjefm-1154	55	44	2	2	NUM
arjefm-1154	55	45	tec	tec	PROPN
arjefm-1154	55	46	seg	seg	PROPN
arjefm-1154	55	47	ecf	ecf	PROPN
arjefm-1154	55	48	lgf	lgf	PROPN
arjefm-1154	55	49	total	total	NOUN
arjefm-1154	55	50	amount	amount	NOUN
arjefm-1154	55	51	in	in	ADP
arjefm-1154	55	52	it	it	PRON
arjefm-1154	55	53	losses	loss	NOUN
arjefm-1154	55	54	in	in	ADP
arjefm-1154	55	55	the	the	DET
arjefm-1154	55	56	year	year	NOUN
arjefm-1154	55	57	total	total	NOUN
arjefm-1154	55	58	amount	amount	NOUN
arjefm-1154	55	59	of	of	ADP
arjefm-1154	55	60	loss	loss	NOUN
arjefm-1154	55	61	in	in	ADP
arjefm-1154	55	62	fraud	fraud	NOUN
arjefm-1154	55	63	and	and	CCONJ
arjefm-1154	55	64	forgeries	forgery	NOUN
arjefm-1154	55	65	reported	report	VERB
arjefm-1154	55	66	by	by	ADP
arjefm-1154	55	67	ndic	ndic	ADJ
arjefm-1154	55	68	non	non	ADJ
arjefm-1154	55	69	-	-	ADJ
arjefm-1154	55	70	performing	performing	ADJ
arjefm-1154	55	71	loans	loan	NOUN
arjefm-1154	55	72	in	in	ADP
arjefm-1154	55	73	the	the	DET
arjefm-1154	55	74	year	year	NOUN
arjefm-1154	55	75	litigation	litigation	NOUN
arjefm-1154	55	76	losses	loss	NOUN
arjefm-1154	55	77	in	in	ADP
arjefm-1154	55	78	the	the	DET
arjefm-1154	55	79	year	year	NOUN
arjefm-1154	55	80	adapted	adapt	VERB
arjefm-1154	55	81	from	from	ADP
arjefm-1154	55	82	afia	afia	PROPN
arjefm-1154	55	83	2015	2015	NUM
arjefm-1154	55	84	positive	positive	ADJ
arjefm-1154	55	85	model	model	NOUN
arjefm-1154	55	86	3	3	NUM
arjefm-1154	55	87	ick	ick	NOUN
arjefm-1154	55	88	clp	clp	PROPN
arjefm-1154	55	89	iad	iad	PROPN
arjefm-1154	55	90	no	no	PROPN
arjefm-1154	55	91	of	of	ADP
arjefm-1154	55	92	internal	internal	ADJ
arjefm-1154	55	93	check	check	NOUN
arjefm-1154	55	94	staff	staff	NOUN
arjefm-1154	55	95	in	in	ADP
arjefm-1154	55	96	the	the	DET
arjefm-1154	55	97	year	year	NOUN
arjefm-1154	55	98	non	non	ADJ
arjefm-1154	55	99	adherence	adherence	NOUN
arjefm-1154	55	100	to	to	ADP
arjefm-1154	55	101	accounting	accounting	NOUN
arjefm-1154	55	102	principles	principle	NOUN
arjefm-1154	55	103	in	in	ADP
arjefm-1154	55	104	the	the	DET
arjefm-1154	55	105	year	year	NOUN
arjefm-1154	55	106	no	no	PRON
arjefm-1154	55	107	of	of	ADP
arjefm-1154	55	108	internal	internal	ADJ
arjefm-1154	55	109	audit	audit	NOUN
arjefm-1154	55	110	department	department	NOUN
arjefm-1154	55	111	members	member	NOUN
arjefm-1154	55	112	positive	positive	ADJ
arjefm-1154	55	113	model	model	NOUN
arjefm-1154	56	1	4	4	NUM
arjefm-1154	56	2	et	et	NOUN
arjefm-1154	56	3	pq	pq	INTJ
arjefm-1154	57	1	%	%	INTJ
arjefm-1154	57	2	no	no	PRON
arjefm-1154	57	3	of	of	ADP
arjefm-1154	57	4	employee	employee	NOUN
arjefm-1154	57	5	who	who	PRON
arjefm-1154	57	6	have	have	AUX
arjefm-1154	57	7	left	leave	VERB
arjefm-1154	57	8	%	%	NOUN
arjefm-1154	57	9	employees	employee	NOUN
arjefm-1154	57	10	at	at	ADP
arjefm-1154	57	11	the	the	DET
arjefm-1154	57	12	beginning	beginning	NOUN
arjefm-1154	57	13	of	of	ADP
arjefm-1154	57	14	the	the	DET
arjefm-1154	57	15	year	year	NOUN
arjefm-1154	57	16	+	+	CCONJ
arjefm-1154	57	17	employee	employee	NOUN
arjefm-1154	57	18	at	at	ADP
arjefm-1154	57	19	year	year	NOUN
arjefm-1154	57	20	end/2	end/2	PROPN
arjefm-1154	57	21	no	no	PRON
arjefm-1154	57	22	of	of	ADP
arjefm-1154	57	23	errors	error	NOUN
arjefm-1154	57	24	and	and	CCONJ
arjefm-1154	57	25	bugs	bug	NOUN
arjefm-1154	57	26	in	in	ADP
arjefm-1154	57	27	software	software	NOUN
arjefm-1154	57	28	codes	code	VERB
arjefm-1154	57	29	positive	positive	ADJ
arjefm-1154	57	30	model	model	NOUN
arjefm-1154	57	31	5	5	NUM
arjefm-1154	57	32	fdb	fdb	NOUN
arjefm-1154	57	33	fdf	fdf	PROPN
arjefm-1154	57	34	tlg	tlg	PROPN
arjefm-1154	57	35	dummy	dummy	NOUN
arjefm-1154	57	36	1	1	NUM
arjefm-1154	57	37	after	after	ADP
arjefm-1154	57	38	48	48	NUM
arjefm-1154	57	39	hrs	hrs	NOUN
arjefm-1154	57	40	and	and	CCONJ
arjefm-1154	57	41	0	0	NUM
arjefm-1154	57	42	at	at	ADP
arjefm-1154	57	43	48	48	NUM
arjefm-1154	57	44	hrs	hrs	NOUN
arjefm-1154	57	45	.	.	PUNCT
arjefm-1154	58	1	dummy	dummy	NOUN
arjefm-1154	58	2	1	1	NUM
arjefm-1154	58	3	after	after	ADP
arjefm-1154	58	4	72	72	NUM
arjefm-1154	58	5	hrs	hrs	NOUN
arjefm-1154	58	6	and	and	CCONJ
arjefm-1154	58	7	0	0	NUM
arjefm-1154	58	8	at	at	ADP
arjefm-1154	58	9	72	72	NUM
arjefm-1154	58	10	hrs	hrs	NOUN
arjefm-1154	58	11	.	.	PUNCT
arjefm-1154	59	1	duration	duration	NOUN
arjefm-1154	59	2	of	of	ADP
arjefm-1154	59	3	deviation	deviation	NOUN
arjefm-1154	59	4	in	in	ADP
arjefm-1154	59	5	compliance	compliance	NOUN
arjefm-1154	59	6	positive	positive	ADJ
arjefm-1154	59	7	model	model	NOUN
arjefm-1154	59	8	6	6	NUM
arjefm-1154	59	9	bds	bds	NOUN
arjefm-1154	59	10	ias	ias	PROPN
arjefm-1154	59	11	bdi	bdi	PROPN
arjefm-1154	59	12	bef	bef	PROPN
arjefm-1154	59	13	no	no	PROPN
arjefm-1154	59	14	of	of	ADP
arjefm-1154	59	15	board	board	NOUN
arjefm-1154	59	16	members	member	NOUN
arjefm-1154	59	17	internal	internal	ADJ
arjefm-1154	59	18	audit	audit	NOUN
arjefm-1154	59	19	size	size	NOUN
arjefm-1154	59	20	no	no	PRON
arjefm-1154	59	21	of	of	ADP
arjefm-1154	59	22	independent	independent	ADJ
arjefm-1154	59	23	board	board	NOUN
arjefm-1154	59	24	members	member	NOUN
arjefm-1154	59	25	no	no	PROPN
arjefm-1154	59	26	of	of	ADP
arjefm-1154	59	27	board	board	NOUN
arjefm-1154	59	28	members	member	NOUN
arjefm-1154	59	29	with	with	ADP
arjefm-1154	59	30	expertise	expertise	NOUN
arjefm-1154	59	31	in	in	ADP
arjefm-1154	59	32	finance	finance	NOUN
arjefm-1154	59	33	adapted	adapt	VERB
arjefm-1154	59	34	from	from	ADP
arjefm-1154	59	35	sadiq	sadiq	PROPN
arjefm-1154	59	36	2013	2013	NUM
arjefm-1154	59	37	,	,	PUNCT
arjefm-1154	59	38	ellis	ellis	PROPN
arjefm-1154	59	39	and	and	CCONJ
arjefm-1154	59	40	jordi	jordi	PROPN
arjefm-1154	59	41	2006	2006	NUM
arjefm-1154	59	42	,	,	PUNCT
arjefm-1154	59	43	almazari	almazari	PROPN
arjefm-1154	59	44	2014	2014	NUM
arjefm-1154	59	45	positive	positive	ADJ
arjefm-1154	59	46	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	59	47	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	59	48	american	american	PROPN
arjefm-1154	59	49	research	research	PROPN
arjefm-1154	59	50	journal	journal	PROPN
arjefm-1154	59	51	of	of	ADP
arjefm-1154	59	52	economics	economic	NOUN
arjefm-1154	59	53	,	,	PUNCT
arjefm-1154	59	54	finance	finance	NOUN
arjefm-1154	59	55	and	and	CCONJ
arjefm-1154	59	56	management	management	NOUN
arjefm-1154	59	57	volume	volume	NOUN
arjefm-1154	59	58	13	13	NUM
arjefm-1154	59	59	issue	issue	NOUN
arjefm-1154	59	60	1	1	NUM
arjefm-1154	59	61	,	,	PUNCT
arjefm-1154	59	62	january	january	PROPN
arjefm-1154	59	63	-	-	PUNCT
arjefm-1154	59	64	march	march	PROPN
arjefm-1154	59	65	2025	2025	NUM
arjefm-1154	59	66	issn	issn	NOUN
arjefm-1154	59	67	:	:	PUNCT
arjefm-1154	59	68	2836	2836	NUM
arjefm-1154	59	69	-	-	SYM
arjefm-1154	59	70	9416	9416	NUM
arjefm-1154	59	71	impact	impact	NOUN
arjefm-1154	59	72	factor	factor	NOUN
arjefm-1154	59	73	:	:	PUNCT
arjefm-1154	59	74	6.41	6.41	NUM
arjefm-1154	59	75	journal	journal	NOUN
arjefm-1154	59	76	homepage	homepage	NOUN
arjefm-1154	59	77	:	:	PUNCT
arjefm-1154	59	78	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	59	79	,	,	PUNCT
arjefm-1154	59	80	email	email	NOUN
arjefm-1154	59	81	:	:	PUNCT
arjefm-1154	59	82	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	59	83	official	official	ADJ
arjefm-1154	59	84	journal	journal	PROPN
arjefm-1154	59	85	of	of	ADP
arjefm-1154	59	86	america	america	PROPN
arjefm-1154	59	87	serial	serial	PROPN
arjefm-1154	59	88	publication	publication	NOUN
arjefm-1154	59	89	american	american	PROPN
arjefm-1154	59	90	research	research	PROPN
arjefm-1154	59	91	journal	journal	PROPN
arjefm-1154	59	92	of	of	ADP
arjefm-1154	59	93	economics	economic	NOUN
arjefm-1154	59	94	,	,	PUNCT
arjefm-1154	59	95	finance	finance	NOUN
arjefm-1154	59	96	and	and	CCONJ
arjefm-1154	59	97	management	management	NOUN
arjefm-1154	59	98	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	59	99	,	,	PUNCT
arjefm-1154	59	100	email	email	NOUN
arjefm-1154	59	101	:	:	PUNCT
arjefm-1154	60	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	60	2	28	28	NUM
arjefm-1154	61	1	|	|	ADV
arjefm-1154	61	2	p	p	X
arjefm-1154	61	3	a	a	DET
arjefm-1154	61	4	g	g	NOUN
arjefm-1154	61	5	e	e	NOUN
arjefm-1154	61	6	model	model	NOUN
arjefm-1154	61	7	7	7	NUM
arjefm-1154	61	8	bks	bks	NOUN
arjefm-1154	61	9	lev	lev	PROPN
arjefm-1154	61	10	total	total	NOUN
arjefm-1154	61	11	no	no	PROPN
arjefm-1154	61	12	of	of	ADP
arjefm-1154	61	13	bank	bank	NOUN
arjefm-1154	61	14	in	in	ADP
arjefm-1154	61	15	the	the	DET
arjefm-1154	61	16	year	year	NOUN
arjefm-1154	61	17	debt	debt	NOUN
arjefm-1154	61	18	to	to	ADP
arjefm-1154	61	19	total	total	ADJ
arjefm-1154	61	20	assets	asset	NOUN
arjefm-1154	61	21	ellis	ellis	PROPN
arjefm-1154	61	22	and	and	CCONJ
arjefm-1154	61	23	jordi	jordi	PROPN
arjefm-1154	61	24	2006	2006	NUM
arjefm-1154	61	25	;	;	PUNCT
arjefm-1154	61	26	king’oo	king’oo	PROPN
arjefm-1154	61	27	2015	2015	NUM
arjefm-1154	61	28	negative	negative	ADJ
arjefm-1154	61	29	source	source	NOUN
arjefm-1154	61	30	:	:	PUNCT
arjefm-1154	61	31	author	author	NOUN
arjefm-1154	61	32	’s	’s	PART
arjefm-1154	61	33	conception	conception	NOUN
arjefm-1154	61	34	,	,	PUNCT
arjefm-1154	61	35	2019	2019	NUM
arjefm-1154	61	36	3.9	3.9	NUM
arjefm-1154	61	37	model	model	NOUN
arjefm-1154	61	38	specification	specification	NOUN
arjefm-1154	61	39	and	and	CCONJ
arjefm-1154	61	40	justification	justification	NOUN
arjefm-1154	61	41	model	model	NOUN
arjefm-1154	61	42	1	1	NUM
arjefm-1154	61	43	:	:	PUNCT
arjefm-1154	61	44	opr	opr	PROPN
arjefm-1154	61	45	=	=	SYM
arjefm-1154	61	46	(	(	PUNCT
arjefm-1154	61	47	bs	bs	PROPN
arjefm-1154	61	48	,	,	PUNCT
arjefm-1154	61	49	i	i	PROPN
arjefm-1154	61	50	d	d	PROPN
arjefm-1154	61	51	,	,	PUNCT
arjefm-1154	61	52	ld	ld	PROPN
arjefm-1154	61	53	,	,	PUNCT
arjefm-1154	61	54	es	es	NOUN
arjefm-1154	61	55	,	,	PUNCT
arjefm-1154	61	56	bks	bks	NOUN
arjefm-1154	61	57	,	,	PUNCT
arjefm-1154	61	58	lev	lev	NOUN
arjefm-1154	61	59	)	)	PUNCT
arjefm-1154	61	60	-------------------------------------------------------------------1	-------------------------------------------------------------------1	NOUN
arjefm-1154	61	61	opr!t	opr!t	NOUN
arjefm-1154	61	62	=	=	PUNCT
arjefm-1154	61	63	ao!t	ao!t	PRON
arjefm-1154	61	64	+	+	NOUN
arjefm-1154	61	65	b1+bs!t	b1+bs!t	PROPN
arjefm-1154	61	66	,	,	PUNCT
arjefm-1154	61	67	b2+id!t,+	b2+id!t,+	PROPN
arjefm-1154	61	68	b3+ld!t,+	b3+ld!t,+	PROPN
arjefm-1154	61	69	b4+es!t	b4+es!t	PROPN
arjefm-1154	61	70	,	,	PUNCT
arjefm-1154	61	71	+	+	X
arjefm-1154	61	72	b5+bks!t	b5+bks!t	ADJ
arjefm-1154	61	73	,	,	PUNCT
arjefm-1154	61	74	+	+	PROPN
arjefm-1154	61	75	b6+lev!t	b6+lev!t	ADJ
arjefm-1154	61	76	,	,	PUNCT
arjefm-1154	61	77	+	+	CCONJ
arjefm-1154	61	78	εr!t	εr!t	PROPN
arjefm-1154	61	79	---------------------2	---------------------2	PROPN
arjefm-1154	61	80	opr!t	opr!t	X
arjefm-1154	61	81	=	=	PUNCT
arjefm-1154	61	82	ao!t	ao!t	NUM
arjefm-1154	62	1	+	+	ADJ
arjefm-1154	62	2	bs!t	bs!t	NOUN
arjefm-1154	62	3	*	*	ADJ
arjefm-1154	62	4	id!t	id!t	NOUN
arjefm-1154	62	5	*	*	SYM
arjefm-1154	62	6	ld!t	ld!t	PROPN
arjefm-1154	62	7	*	*	PUNCT
arjefm-1154	62	8	es!t	es!t	NOUN
arjefm-1154	62	9	*	*	PUNCT
arjefm-1154	62	10	bks!t	bks!t	X
arjefm-1154	62	11	*	*	PUNCT
arjefm-1154	62	12	lev!t	lev!t	PROPN
arjefm-1154	62	13	+	+	CCONJ
arjefm-1154	62	14	εr!t	εr!t	PROPN
arjefm-1154	62	15	------------------------------------------------------3	------------------------------------------------------3	NOUN
arjefm-1154	62	16	β0	β0	PROPN
arjefm-1154	62	17	,	,	PUNCT
arjefm-1154	62	18	β1	β1	PROPN
arjefm-1154	62	19	,	,	PUNCT
arjefm-1154	62	20	β2	β2	NOUN
arjefm-1154	62	21	,	,	PUNCT
arjefm-1154	62	22	β3	β3	PROPN
arjefm-1154	62	23	,	,	PUNCT
arjefm-1154	62	24	β4	β4	PROPN
arjefm-1154	62	25	,	,	PUNCT
arjefm-1154	62	26	β5	β5	PROPN
arjefm-1154	62	27	,	,	PUNCT
arjefm-1154	62	28	β6=	β6=	ADJ
arjefm-1154	62	29	coefficients	coefficient	VERB
arjefm-1154	62	30	εi	εi	VERB
arjefm-1154	62	31	=	=	NOUN
arjefm-1154	62	32	error	error	NOUN
arjefm-1154	62	33	terms	term	NOUN
arjefm-1154	62	34	.	.	PUNCT
arjefm-1154	63	1	model	model	NOUN
arjefm-1154	63	2	2	2	NUM
arjefm-1154	63	3	:	:	PUNCT
arjefm-1154	63	4	opr	opr	PROPN
arjefm-1154	63	5	=	=	SYM
arjefm-1154	63	6	(	(	PUNCT
arjefm-1154	63	7	tec	tec	PROPN
arjefm-1154	63	8	,	,	PUNCT
arjefm-1154	63	9	sef	sef	PROPN
arjefm-1154	63	10	,	,	PUNCT
arjefm-1154	63	11	ecf	ecf	PROPN
arjefm-1154	63	12	,	,	PUNCT
arjefm-1154	63	13	lgf	lgf	PROPN
arjefm-1154	63	14	,	,	PUNCT
arjefm-1154	63	15	bks	bks	PROPN
arjefm-1154	63	16	,	,	PUNCT
arjefm-1154	63	17	lev	lev	NOUN
arjefm-1154	63	18	)	)	PUNCT
arjefm-1154	63	19	--------------------------------------------------------------1	--------------------------------------------------------------1	NOUN
arjefm-1154	63	20	opr!t	opr!t	PUNCT
arjefm-1154	64	1	=	=	PUNCT
arjefm-1154	64	2	ao!t	ao!t	NUM
arjefm-1154	64	3	+	+	NOUN
arjefm-1154	64	4	b1+tec!t	b1+tec!t	NOUN
arjefm-1154	64	5	,	,	PUNCT
arjefm-1154	64	6	b2+sef!t,+	b2+sef!t,+	PROPN
arjefm-1154	64	7	b3+ecf!t,+	b3+ecf!t,+	PROPN
arjefm-1154	64	8	b4+lgf!t	b4+lgf!t	NOUN
arjefm-1154	64	9	,	,	PUNCT
arjefm-1154	64	10	+	+	X
arjefm-1154	64	11	b5+bks!t	b5+bks!t	ADJ
arjefm-1154	64	12	,	,	PUNCT
arjefm-1154	64	13	+	+	PROPN
arjefm-1154	64	14	b6+lev!t	b6+lev!t	ADJ
arjefm-1154	64	15	,	,	PUNCT
arjefm-1154	64	16	+	+	CCONJ
arjefm-1154	64	17	εr!t	εr!t	PROPN
arjefm-1154	64	18	----------------2	----------------2	X
arjefm-1154	64	19	opr!t	opr!t	NOUN
arjefm-1154	64	20	=	=	PUNCT
arjefm-1154	64	21	ao!t	ao!t	NUM
arjefm-1154	64	22	+	+	NOUN
arjefm-1154	64	23	tec!t	tec!t	X
arjefm-1154	64	24	*	*	PUNCT
arjefm-1154	64	25	sef!t	sef!t	PROPN
arjefm-1154	64	26	*	*	PUNCT
arjefm-1154	64	27	ecf!t	ecf!t	X
arjefm-1154	64	28	*	*	PUNCT
arjefm-1154	64	29	lgf!t	lgf!t	PUNCT
arjefm-1154	64	30	*	*	PUNCT
arjefm-1154	64	31	bks!t	bks!t	X
arjefm-1154	64	32	*	*	PUNCT
arjefm-1154	64	33	lev!t	lev!t	PROPN
arjefm-1154	65	1	+	+	CCONJ
arjefm-1154	65	2	εr!t	εr!t	PROPN
arjefm-1154	65	3	------------------------------------------------3	------------------------------------------------3	PROPN
arjefm-1154	65	4	β0	β0	PROPN
arjefm-1154	65	5	,	,	PUNCT
arjefm-1154	65	6	β1	β1	PROPN
arjefm-1154	65	7	,	,	PUNCT
arjefm-1154	65	8	β2	β2	NOUN
arjefm-1154	65	9	,	,	PUNCT
arjefm-1154	65	10	β3	β3	PROPN
arjefm-1154	65	11	,	,	PUNCT
arjefm-1154	65	12	β4	β4	PROPN
arjefm-1154	65	13	,	,	PUNCT
arjefm-1154	65	14	β5	β5	PROPN
arjefm-1154	65	15	,	,	PUNCT
arjefm-1154	65	16	β6=	β6=	ADJ
arjefm-1154	65	17	coefficients	coefficient	VERB
arjefm-1154	65	18	εi	εi	VERB
arjefm-1154	65	19	=	=	NOUN
arjefm-1154	65	20	error	error	NOUN
arjefm-1154	65	21	terms	term	NOUN
arjefm-1154	65	22	.	.	PUNCT
arjefm-1154	66	1	model	model	NOUN
arjefm-1154	66	2	3	3	NUM
arjefm-1154	66	3	:	:	PUNCT
arjefm-1154	66	4	opr	opr	PROPN
arjefm-1154	66	5	=	=	PRON
arjefm-1154	66	6	(	(	PUNCT
arjefm-1154	66	7	ick	ick	PROPN
arjefm-1154	66	8	,	,	PUNCT
arjefm-1154	66	9	clp	clp	PROPN
arjefm-1154	66	10	,	,	PUNCT
arjefm-1154	66	11	iad	iad	PROPN
arjefm-1154	66	12	,	,	PUNCT
arjefm-1154	66	13	bks	bks	PROPN
arjefm-1154	66	14	,	,	PUNCT
arjefm-1154	66	15	lev	lev	NOUN
arjefm-1154	66	16	)	)	PUNCT
arjefm-1154	66	17	-----------------------------------------------------------------1	-----------------------------------------------------------------1	NOUN
arjefm-1154	66	18	opr!t	opr!t	NOUN
arjefm-1154	67	1	=	=	PUNCT
arjefm-1154	67	2	ao!t	ao!t	NUM
arjefm-1154	67	3	+	+	NOUN
arjefm-1154	67	4	b1+ick!t,+	b1+ick!t,+	X
arjefm-1154	67	5	b2+clp!t	b2+clp!t	NOUN
arjefm-1154	67	6	,	,	PUNCT
arjefm-1154	67	7	+	+	NUM
arjefm-1154	67	8	b3+iad!t	b3+iad!t	NOUN
arjefm-1154	67	9	+	+	CCONJ
arjefm-1154	67	10	b4+bks!t,+	b4+bks!t,+	ADJ
arjefm-1154	67	11	b5+lev!t,+	b5+lev!t,+	CCONJ
arjefm-1154	67	12	εr!t	εr!t	PROPN
arjefm-1154	67	13	----------------------------2	----------------------------2	NOUN
arjefm-1154	67	14	opr!t	opr!t	PUNCT
arjefm-1154	67	15	=	=	PUNCT
arjefm-1154	67	16	ao!t	ao!t	NUM
arjefm-1154	67	17	+	+	NOUN
arjefm-1154	67	18	ick!t	ick!t	NOUN
arjefm-1154	67	19	*	*	PUNCT
arjefm-1154	68	1	clp!t	clp!t	PUNCT
arjefm-1154	68	2	*	*	PUNCT
arjefm-1154	68	3	iad!t	iad!t	PROPN
arjefm-1154	68	4	*	*	PUNCT
arjefm-1154	68	5	bks!t	bks!t	X
arjefm-1154	68	6	*	*	PUNCT
arjefm-1154	68	7	lev!t	lev!t	PROPN
arjefm-1154	68	8	+	+	CCONJ
arjefm-1154	68	9	εr!t	εr!t	PROPN
arjefm-1154	68	10	--------------------------------------------------------3	--------------------------------------------------------3	PROPN
arjefm-1154	68	11	β0	β0	PROPN
arjefm-1154	68	12	,	,	PUNCT
arjefm-1154	68	13	β1	β1	PROPN
arjefm-1154	68	14	,	,	PUNCT
arjefm-1154	68	15	β2	β2	NOUN
arjefm-1154	68	16	,	,	PUNCT
arjefm-1154	68	17	β3	β3	PROPN
arjefm-1154	68	18	,	,	PUNCT
arjefm-1154	68	19	β4	β4	PROPN
arjefm-1154	68	20	,	,	PUNCT
arjefm-1154	68	21	β5=	β5=	ADJ
arjefm-1154	68	22	coefficients	coefficient	NOUN
arjefm-1154	68	23	εi	εi	VERB
arjefm-1154	68	24	=	=	NOUN
arjefm-1154	68	25	error	error	NOUN
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arjefm-1154	68	27	.	.	PUNCT
arjefm-1154	69	1	model	model	NOUN
arjefm-1154	69	2	4	4	NUM
arjefm-1154	69	3	:	:	PUNCT
arjefm-1154	69	4	opr	opr	PROPN
arjefm-1154	69	5	=	=	SYM
arjefm-1154	69	6	(	(	PUNCT
arjefm-1154	69	7	et	et	PROPN
arjefm-1154	69	8	,	,	PUNCT
arjefm-1154	69	9	pq	pq	PROPN
arjefm-1154	69	10	,	,	PUNCT
arjefm-1154	69	11	bks	bks	NOUN
arjefm-1154	69	12	,	,	PUNCT
arjefm-1154	69	13	lev	lev	NOUN
arjefm-1154	69	14	)	)	PUNCT
arjefm-1154	69	15	-------------------------------------------------------------------------1	-------------------------------------------------------------------------1	NOUN
arjefm-1154	69	16	opr!t	opr!t	NUM
arjefm-1154	69	17	=	=	PUNCT
arjefm-1154	69	18	ao!t	ao!t	NUM
arjefm-1154	69	19	+	+	NOUN
arjefm-1154	69	20	b1+et!t	b1+et!t	PROPN
arjefm-1154	69	21	,	,	PUNCT
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arjefm-1154	69	24	+	+	CCONJ
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arjefm-1154	69	26	,	,	PUNCT
arjefm-1154	69	27	+	+	CCONJ
arjefm-1154	69	28	b4+lev!t,+	b4+lev!t,+	NOUN
arjefm-1154	69	29	εr!t	εr!t	PROPN
arjefm-1154	69	30	------------------------------------------2	------------------------------------------2	PROPN
arjefm-1154	69	31	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	69	32	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	69	33	american	american	PROPN
arjefm-1154	69	34	research	research	PROPN
arjefm-1154	69	35	journal	journal	PROPN
arjefm-1154	69	36	of	of	ADP
arjefm-1154	69	37	economics	economic	NOUN
arjefm-1154	69	38	,	,	PUNCT
arjefm-1154	69	39	finance	finance	NOUN
arjefm-1154	69	40	and	and	CCONJ
arjefm-1154	69	41	management	management	NOUN
arjefm-1154	69	42	volume	volume	NOUN
arjefm-1154	69	43	13	13	NUM
arjefm-1154	69	44	issue	issue	NOUN
arjefm-1154	69	45	1	1	NUM
arjefm-1154	69	46	,	,	PUNCT
arjefm-1154	69	47	january	january	PROPN
arjefm-1154	69	48	-	-	PUNCT
arjefm-1154	69	49	march	march	PROPN
arjefm-1154	69	50	2025	2025	NUM
arjefm-1154	69	51	issn	issn	NOUN
arjefm-1154	69	52	:	:	PUNCT
arjefm-1154	69	53	2836	2836	NUM
arjefm-1154	69	54	-	-	SYM
arjefm-1154	69	55	9416	9416	NUM
arjefm-1154	69	56	impact	impact	NOUN
arjefm-1154	69	57	factor	factor	NOUN
arjefm-1154	69	58	:	:	PUNCT
arjefm-1154	69	59	6.41	6.41	NUM
arjefm-1154	69	60	journal	journal	NOUN
arjefm-1154	69	61	homepage	homepage	NOUN
arjefm-1154	69	62	:	:	PUNCT
arjefm-1154	69	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	69	64	,	,	PUNCT
arjefm-1154	69	65	email	email	NOUN
arjefm-1154	69	66	:	:	PUNCT
arjefm-1154	70	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	70	2	official	official	ADJ
arjefm-1154	70	3	journal	journal	PROPN
arjefm-1154	70	4	of	of	ADP
arjefm-1154	70	5	america	america	PROPN
arjefm-1154	70	6	serial	serial	PROPN
arjefm-1154	70	7	publication	publication	NOUN
arjefm-1154	70	8	american	american	PROPN
arjefm-1154	70	9	research	research	PROPN
arjefm-1154	70	10	journal	journal	PROPN
arjefm-1154	70	11	of	of	ADP
arjefm-1154	70	12	economics	economic	NOUN
arjefm-1154	70	13	,	,	PUNCT
arjefm-1154	70	14	finance	finance	NOUN
arjefm-1154	70	15	and	and	CCONJ
arjefm-1154	70	16	management	management	NOUN
arjefm-1154	70	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	70	18	,	,	PUNCT
arjefm-1154	70	19	email	email	NOUN
arjefm-1154	70	20	:	:	PUNCT
arjefm-1154	70	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	71	1	29	29	NUM
arjefm-1154	72	1	|	|	ADV
arjefm-1154	72	2	p	p	X
arjefm-1154	72	3	a	a	DET
arjefm-1154	72	4	g	g	NOUN
arjefm-1154	72	5	e	e	NOUN
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arjefm-1154	72	7	=	=	SYM
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arjefm-1154	72	9	+	+	ADJ
arjefm-1154	72	10	et!t	et!t	PROPN
arjefm-1154	72	11	*	*	SYM
arjefm-1154	72	12	pq!t	pq!t	X
arjefm-1154	72	13	*	*	PUNCT
arjefm-1154	72	14	bks!t	bks!t	X
arjefm-1154	72	15	*	*	PUNCT
arjefm-1154	72	16	lev!t	lev!t	PROPN
arjefm-1154	73	1	+	+	CCONJ
arjefm-1154	73	2	εr!t	εr!t	PROPN
arjefm-1154	73	3	-------------------------------------------------------3	-------------------------------------------------------3	NOUN
arjefm-1154	73	4	β0	β0	PROPN
arjefm-1154	73	5	,	,	PUNCT
arjefm-1154	73	6	β1	β1	PROPN
arjefm-1154	73	7	,	,	PUNCT
arjefm-1154	73	8	β2	β2	NOUN
arjefm-1154	73	9	,	,	PUNCT
arjefm-1154	73	10	β3	β3	VERB
arjefm-1154	73	11	,	,	PUNCT
arjefm-1154	73	12	β4=	β4=	ADJ
arjefm-1154	73	13	coefficients	coefficient	NOUN
arjefm-1154	73	14	εi	εi	VERB
arjefm-1154	73	15	=	=	NOUN
arjefm-1154	73	16	error	error	NOUN
arjefm-1154	73	17	terms	term	NOUN
arjefm-1154	73	18	.	.	PUNCT
arjefm-1154	74	1	model	model	NOUN
arjefm-1154	74	2	5	5	NUM
arjefm-1154	74	3	:	:	PUNCT
arjefm-1154	74	4	opr	opr	PROPN
arjefm-1154	74	5	=	=	SYM
arjefm-1154	74	6	(	(	PUNCT
arjefm-1154	74	7	fdb	fdb	PROPN
arjefm-1154	74	8	,	,	PUNCT
arjefm-1154	74	9	fdf	fdf	PROPN
arjefm-1154	74	10	,	,	PUNCT
arjefm-1154	74	11	tlg	tlg	PROPN
arjefm-1154	74	12	,	,	PUNCT
arjefm-1154	74	13	bks	bks	PROPN
arjefm-1154	74	14	,	,	PUNCT
arjefm-1154	74	15	lev	lev	NOUN
arjefm-1154	74	16	)	)	PUNCT
arjefm-1154	74	17	------------------------------------------------------------------1	------------------------------------------------------------------1	NOUN
arjefm-1154	74	18	opr!t	opr!t	NOUN
arjefm-1154	74	19	=	=	SYM
arjefm-1154	74	20	ao!t	ao!t	NUM
arjefm-1154	74	21	+	+	PROPN
arjefm-1154	74	22	b1+fdb!t	b1+fdb!t	NOUN
arjefm-1154	74	23	,	,	PUNCT
arjefm-1154	74	24	b2+fdf!t,+	b2+fdf!t,+	PROPN
arjefm-1154	74	25	b3+tlg!t	b3+tlg!t	PROPN
arjefm-1154	74	26	,	,	PUNCT
arjefm-1154	74	27	+	+	SYM
arjefm-1154	74	28	b4+bks!t	b4+bks!t	NOUN
arjefm-1154	74	29	,	,	PUNCT
arjefm-1154	74	30	+	+	X
arjefm-1154	74	31	b5+lev!t	b5+lev!t	ADJ
arjefm-1154	74	32	,	,	PUNCT
arjefm-1154	74	33	+	+	CCONJ
arjefm-1154	74	34	εr!t	εr!t	PROPN
arjefm-1154	74	35	-----------------------------2	-----------------------------2	NOUN
arjefm-1154	74	36	opr!t	opr!t	PUNCT
arjefm-1154	74	37	=	=	PUNCT
arjefm-1154	74	38	ao!t	ao!t	NUM
arjefm-1154	74	39	+	+	PROPN
arjefm-1154	74	40	fdb!t	fdb!t	PROPN
arjefm-1154	74	41	*	*	PUNCT
arjefm-1154	74	42	fdf!t	fdf!t	X
arjefm-1154	74	43	*	*	PUNCT
arjefm-1154	74	44	tlg!t*bks!t	tlg!t*bks!t	PRON
arjefm-1154	74	45	*	*	PUNCT
arjefm-1154	74	46	lev!t	lev!t	PROPN
arjefm-1154	75	1	+	+	CCONJ
arjefm-1154	75	2	εr!t	εr!t	PROPN
arjefm-1154	75	3	--------------------------------------------------------3	--------------------------------------------------------3	PROPN
arjefm-1154	75	4	β0	β0	PROPN
arjefm-1154	75	5	,	,	PUNCT
arjefm-1154	75	6	β1	β1	PROPN
arjefm-1154	75	7	,	,	PUNCT
arjefm-1154	75	8	β2	β2	NOUN
arjefm-1154	75	9	,	,	PUNCT
arjefm-1154	75	10	β3	β3	PROPN
arjefm-1154	75	11	,	,	PUNCT
arjefm-1154	75	12	β4	β4	PROPN
arjefm-1154	75	13	,	,	PUNCT
arjefm-1154	75	14	β5=	β5=	ADJ
arjefm-1154	75	15	coefficients	coefficient	NOUN
arjefm-1154	75	16	εi	εi	VERB
arjefm-1154	75	17	=	=	NOUN
arjefm-1154	75	18	error	error	NOUN
arjefm-1154	75	19	terms	term	NOUN
arjefm-1154	75	20	.	.	PUNCT
arjefm-1154	76	1	model	model	NOUN
arjefm-1154	76	2	6	6	NUM
arjefm-1154	76	3	:	:	SYM
arjefm-1154	76	4	opr	opr	PROPN
arjefm-1154	76	5	=	=	SYM
arjefm-1154	76	6	(	(	PUNCT
arjefm-1154	76	7	bds	bds	PROPN
arjefm-1154	76	8	,	,	PUNCT
arjefm-1154	76	9	ias	ias	PROPN
arjefm-1154	76	10	,	,	PUNCT
arjefm-1154	76	11	bdi	bdi	PROPN
arjefm-1154	76	12	bef	bef	PROPN
arjefm-1154	76	13	)	)	PUNCT
arjefm-1154	76	14	--------------------------------------------------------------1	--------------------------------------------------------------1	PROPN
arjefm-1154	76	15	opr!t	opr!t	PUNCT
arjefm-1154	77	1	=	=	PUNCT
arjefm-1154	77	2	ao!t	ao!t	NUM
arjefm-1154	77	3	+	+	ADJ
arjefm-1154	77	4	b1+bds!t	b1+bds!t	ADJ
arjefm-1154	77	5	,	,	PUNCT
arjefm-1154	77	6	b2+ias!t,+	b2+ias!t,+	NOUN
arjefm-1154	77	7	b3+bdi!t,+	b3+bdi!t,+	NOUN
arjefm-1154	77	8	b4+bef!t	b4+bef!t	NOUN
arjefm-1154	77	9	+	+	CCONJ
arjefm-1154	77	10	εr!t	εr!t	PROPN
arjefm-1154	77	11	----------------------------------2	----------------------------------2	X
arjefm-1154	77	12	opr!t	opr!t	NOUN
arjefm-1154	77	13	=	=	PUNCT
arjefm-1154	77	14	ao!t	ao!t	NUM
arjefm-1154	77	15	+	+	NOUN
arjefm-1154	77	16	bds!t	bds!t	PROPN
arjefm-1154	77	17	*	*	PUNCT
arjefm-1154	77	18	ias!t	ias!t	X
arjefm-1154	77	19	*	*	PUNCT
arjefm-1154	77	20	bdi!t	bdi!t	PROPN
arjefm-1154	77	21	*	*	PUNCT
arjefm-1154	77	22	bef!t	bef!t	X
arjefm-1154	77	23	*	*	PUNCT
arjefm-1154	77	24	bks!t	bks!t	X
arjefm-1154	77	25	*	*	PUNCT
arjefm-1154	77	26	lev!t	lev!t	PROPN
arjefm-1154	78	1	+	+	CCONJ
arjefm-1154	78	2	εr!t	εr!t	PROPN
arjefm-1154	78	3	---------------------------------------3	---------------------------------------3	PROPN
arjefm-1154	78	4	β0	β0	PROPN
arjefm-1154	78	5	,	,	PUNCT
arjefm-1154	78	6	β1	β1	PROPN
arjefm-1154	78	7	,	,	PUNCT
arjefm-1154	78	8	β2	β2	NOUN
arjefm-1154	78	9	,	,	PUNCT
arjefm-1154	78	10	β3	β3	VERB
arjefm-1154	78	11	,	,	PUNCT
arjefm-1154	78	12	β4=	β4=	ADJ
arjefm-1154	78	13	coefficients	coefficient	NOUN
arjefm-1154	78	14	εi	εi	VERB
arjefm-1154	78	15	=	=	NOUN
arjefm-1154	78	16	error	error	NOUN
arjefm-1154	78	17	terms	term	NOUN
arjefm-1154	78	18	.	.	PUNCT
arjefm-1154	79	1	the	the	DET
arjefm-1154	79	2	model	model	NOUN
arjefm-1154	79	3	is	be	AUX
arjefm-1154	79	4	expected	expect	VERB
arjefm-1154	79	5	to	to	PART
arjefm-1154	79	6	be	be	AUX
arjefm-1154	79	7	β0	β0	PROPN
arjefm-1154	79	8	>	>	X
arjefm-1154	79	9	0	0	PROPN
arjefm-1154	79	10	,	,	PUNCT
arjefm-1154	79	11	β1	β1	PROPN
arjefm-1154	79	12	>	>	NOUN
arjefm-1154	79	13	0	0	PROPN
arjefm-1154	79	14	,	,	PUNCT
arjefm-1154	79	15	β2	β2	VERB
arjefm-1154	79	16	>	>	X
arjefm-1154	79	17	0	0	PUNCT
arjefm-1154	80	1	β3	β3	PROPN
arjefm-1154	80	2	>	>	SYM
arjefm-1154	80	3	0	0	NUM
arjefm-1154	80	4	,	,	PUNCT
arjefm-1154	80	5	β4	β4	PROPN
arjefm-1154	80	6	>	>	X
arjefm-1154	80	7	0	0	PROPN
arjefm-1154	80	8	,	,	PUNCT
arjefm-1154	80	9	β5	β5	NOUN
arjefm-1154	80	10	>	>	NOUN
arjefm-1154	80	11	0	0	PROPN
arjefm-1154	80	12	,	,	PUNCT
arjefm-1154	80	13	β6	β6	PROPN
arjefm-1154	80	14	>	>	X
arjefm-1154	80	15	0	0	NUM
arjefm-1154	80	16	.	.	PUNCT
arjefm-1154	81	1	these	these	DET
arjefm-1154	81	2	variables	variable	NOUN
arjefm-1154	81	3	which	which	PRON
arjefm-1154	81	4	cover	cover	VERB
arjefm-1154	81	5	all	all	DET
arjefm-1154	81	6	the	the	DET
arjefm-1154	81	7	five	five	NUM
arjefm-1154	81	8	broad	broad	ADJ
arjefm-1154	81	9	domains	domain	NOUN
arjefm-1154	81	10	of	of	ADP
arjefm-1154	81	11	internal	internal	ADJ
arjefm-1154	81	12	controls	control	NOUN
arjefm-1154	81	13	found	find	VERB
arjefm-1154	81	14	in	in	ADP
arjefm-1154	81	15	the	the	DET
arjefm-1154	81	16	conceptual	conceptual	ADJ
arjefm-1154	81	17	framework	framework	NOUN
arjefm-1154	81	18	constitute	constitute	VERB
arjefm-1154	81	19	the	the	DET
arjefm-1154	81	20	independent	independent	ADJ
arjefm-1154	81	21	variables	variable	NOUN
arjefm-1154	81	22	for	for	ADP
arjefm-1154	81	23	the	the	DET
arjefm-1154	81	24	study	study	NOUN
arjefm-1154	81	25	.	.	PUNCT
arjefm-1154	82	1	we	we	PRON
arjefm-1154	82	2	indicate	indicate	VERB
arjefm-1154	82	3	that	that	SCONJ
arjefm-1154	82	4	there	there	PRON
arjefm-1154	82	5	are	be	VERB
arjefm-1154	82	6	bank	bank	NOUN
arjefm-1154	82	7	-	-	PUNCT
arjefm-1154	82	8	specific	specific	ADJ
arjefm-1154	82	9	and	and	CCONJ
arjefm-1154	82	10	other	other	ADJ
arjefm-1154	82	11	variables	variable	NOUN
arjefm-1154	82	12	which	which	PRON
arjefm-1154	82	13	could	could	AUX
arjefm-1154	82	14	affect	affect	VERB
arjefm-1154	82	15	the	the	DET
arjefm-1154	82	16	dependent	dependent	ADJ
arjefm-1154	82	17	variable	variable	NOUN
arjefm-1154	82	18	in	in	ADP
arjefm-1154	82	19	one	one	NUM
arjefm-1154	82	20	way	way	NOUN
arjefm-1154	82	21	or	or	CCONJ
arjefm-1154	82	22	the	the	DET
arjefm-1154	82	23	other	other	ADJ
arjefm-1154	82	24	and	and	CCONJ
arjefm-1154	82	25	must	must	AUX
arjefm-1154	82	26	be	be	AUX
arjefm-1154	82	27	controlled	control	VERB
arjefm-1154	82	28	.	.	PUNCT
arjefm-1154	83	1	these	these	DET
arjefm-1154	83	2	variables	variable	NOUN
arjefm-1154	83	3	are	be	AUX
arjefm-1154	83	4	bank	bank	NOUN
arjefm-1154	83	5	size	size	NOUN
arjefm-1154	83	6	and	and	CCONJ
arjefm-1154	83	7	leverage	leverage	NOUN
arjefm-1154	83	8	.	.	PUNCT
arjefm-1154	84	1	4.1	4.1	NUM
arjefm-1154	84	2	descriptive	descriptive	ADJ
arjefm-1154	84	3	statistics	statistic	NOUN
arjefm-1154	84	4	the	the	DET
arjefm-1154	84	5	summary	summary	NOUN
arjefm-1154	84	6	statistics	statistic	NOUN
arjefm-1154	84	7	provided	provide	VERB
arjefm-1154	84	8	information	information	NOUN
arjefm-1154	84	9	about	about	ADP
arjefm-1154	84	10	the	the	DET
arjefm-1154	84	11	means	mean	NOUN
arjefm-1154	84	12	,	,	PUNCT
arjefm-1154	84	13	standard	standard	ADJ
arjefm-1154	84	14	deviation	deviation	NOUN
arjefm-1154	84	15	,	,	PUNCT
arjefm-1154	84	16	minimum	minimum	NOUN
arjefm-1154	84	17	and	and	CCONJ
arjefm-1154	84	18	maximum	maximum	ADJ
arjefm-1154	84	19	of	of	ADP
arjefm-1154	84	20	all	all	DET
arjefm-1154	84	21	the	the	DET
arjefm-1154	84	22	employed	employed	ADJ
arjefm-1154	84	23	variables	variable	NOUN
arjefm-1154	84	24	.	.	PUNCT
arjefm-1154	85	1	mean	mean	VERB
arjefm-1154	85	2	is	be	AUX
arjefm-1154	85	3	the	the	DET
arjefm-1154	85	4	average	average	ADJ
arjefm-1154	85	5	value	value	NOUN
arjefm-1154	85	6	of	of	ADP
arjefm-1154	85	7	the	the	DET
arjefm-1154	85	8	series	series	NOUN
arjefm-1154	85	9	;	;	PUNCT
arjefm-1154	85	10	the	the	DET
arjefm-1154	85	11	maximum	maximum	ADJ
arjefm-1154	85	12	and	and	CCONJ
arjefm-1154	85	13	minimum	minimum	ADJ
arjefm-1154	85	14	values	value	NOUN
arjefm-1154	85	15	of	of	ADP
arjefm-1154	85	16	the	the	DET
arjefm-1154	85	17	series	series	NOUN
arjefm-1154	85	18	are	be	AUX
arjefm-1154	85	19	the	the	DET
arjefm-1154	85	20	highest	high	ADJ
arjefm-1154	85	21	and	and	CCONJ
arjefm-1154	85	22	the	the	DET
arjefm-1154	85	23	lowest	low	ADJ
arjefm-1154	85	24	values	value	NOUN
arjefm-1154	85	25	of	of	ADP
arjefm-1154	85	26	the	the	DET
arjefm-1154	85	27	series	series	NOUN
arjefm-1154	85	28	,	,	PUNCT
arjefm-1154	85	29	while	while	SCONJ
arjefm-1154	85	30	the	the	DET
arjefm-1154	85	31	standard	standard	ADJ
arjefm-1154	85	32	deviation	deviation	NOUN
arjefm-1154	85	33	measures	measure	VERB
arjefm-1154	85	34	dispersion	dispersion	NOUN
arjefm-1154	85	35	in	in	ADP
arjefm-1154	85	36	the	the	DET
arjefm-1154	85	37	series	series	NOUN
arjefm-1154	85	38	.	.	PUNCT
arjefm-1154	86	1	the	the	DET
arjefm-1154	86	2	descriptive	descriptive	ADJ
arjefm-1154	86	3	statistics	statistic	NOUN
arjefm-1154	86	4	for	for	ADP
arjefm-1154	86	5	the	the	DET
arjefm-1154	86	6	core	core	NOUN
arjefm-1154	86	7	variables	variable	NOUN
arjefm-1154	86	8	are	be	AUX
arjefm-1154	86	9	explained	explain	VERB
arjefm-1154	86	10	to	to	PART
arjefm-1154	86	11	give	give	VERB
arjefm-1154	86	12	insight	insight	NOUN
arjefm-1154	86	13	into	into	ADP
arjefm-1154	86	14	the	the	DET
arjefm-1154	86	15	nature	nature	NOUN
arjefm-1154	86	16	and	and	CCONJ
arjefm-1154	86	17	activities	activity	NOUN
arjefm-1154	86	18	of	of	ADP
arjefm-1154	86	19	the	the	DET
arjefm-1154	86	20	selected	select	VERB
arjefm-1154	86	21	quoted	quote	VERB
arjefm-1154	86	22	banks	bank	NOUN
arjefm-1154	86	23	.	.	PUNCT
arjefm-1154	87	1	4.1.1	4.1.1	NUM
arjefm-1154	87	2	internal	internal	ADJ
arjefm-1154	87	3	control	control	NOUN
arjefm-1154	87	4	and	and	CCONJ
arjefm-1154	87	5	operational	operational	ADJ
arjefm-1154	87	6	risk	risk	NOUN
arjefm-1154	87	7	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	87	8	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	88	1	american	american	PROPN
arjefm-1154	88	2	research	research	PROPN
arjefm-1154	88	3	journal	journal	PROPN
arjefm-1154	88	4	of	of	ADP
arjefm-1154	88	5	economics	economic	NOUN
arjefm-1154	88	6	,	,	PUNCT
arjefm-1154	88	7	finance	finance	NOUN
arjefm-1154	88	8	and	and	CCONJ
arjefm-1154	88	9	management	management	NOUN
arjefm-1154	88	10	volume	volume	NOUN
arjefm-1154	88	11	13	13	NUM
arjefm-1154	88	12	issue	issue	NOUN
arjefm-1154	88	13	1	1	NUM
arjefm-1154	88	14	,	,	PUNCT
arjefm-1154	88	15	january	january	PROPN
arjefm-1154	88	16	-	-	PUNCT
arjefm-1154	88	17	march	march	PROPN
arjefm-1154	88	18	2025	2025	NUM
arjefm-1154	88	19	issn	issn	NOUN
arjefm-1154	88	20	:	:	PUNCT
arjefm-1154	88	21	2836	2836	NUM
arjefm-1154	88	22	-	-	SYM
arjefm-1154	88	23	9416	9416	NUM
arjefm-1154	88	24	impact	impact	NOUN
arjefm-1154	88	25	factor	factor	NOUN
arjefm-1154	88	26	:	:	PUNCT
arjefm-1154	88	27	6.41	6.41	NUM
arjefm-1154	88	28	journal	journal	NOUN
arjefm-1154	88	29	homepage	homepage	NOUN
arjefm-1154	88	30	:	:	PUNCT
arjefm-1154	88	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	88	32	,	,	PUNCT
arjefm-1154	88	33	email	email	NOUN
arjefm-1154	88	34	:	:	PUNCT
arjefm-1154	89	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	89	2	official	official	ADJ
arjefm-1154	89	3	journal	journal	PROPN
arjefm-1154	89	4	of	of	ADP
arjefm-1154	89	5	america	america	PROPN
arjefm-1154	89	6	serial	serial	PROPN
arjefm-1154	89	7	publication	publication	NOUN
arjefm-1154	89	8	american	american	PROPN
arjefm-1154	89	9	research	research	PROPN
arjefm-1154	89	10	journal	journal	PROPN
arjefm-1154	89	11	of	of	ADP
arjefm-1154	89	12	economics	economic	NOUN
arjefm-1154	89	13	,	,	PUNCT
arjefm-1154	89	14	finance	finance	NOUN
arjefm-1154	89	15	and	and	CCONJ
arjefm-1154	89	16	management	management	NOUN
arjefm-1154	89	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	89	18	,	,	PUNCT
arjefm-1154	89	19	email	email	NOUN
arjefm-1154	89	20	:	:	PUNCT
arjefm-1154	89	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	90	1	30	30	NUM
arjefm-1154	91	1	|	|	ADV
arjefm-1154	91	2	p	p	NOUN
arjefm-1154	91	3	a	a	DET
arjefm-1154	91	4	g	g	NOUN
arjefm-1154	91	5	e	e	NOUN
arjefm-1154	91	6	the	the	DET
arjefm-1154	91	7	dependent	dependent	ADJ
arjefm-1154	91	8	variable	variable	NOUN
arjefm-1154	91	9	:	:	PUNCT
arjefm-1154	91	10	operational	operational	ADJ
arjefm-1154	91	11	risk	risk	NOUN
arjefm-1154	91	12	(	(	PUNCT
arjefm-1154	91	13	opr	opr	NOUN
arjefm-1154	91	14	)	)	PUNCT
arjefm-1154	91	15	is	be	AUX
arjefm-1154	91	16	measured	measure	VERB
arjefm-1154	91	17	as	as	ADP
arjefm-1154	91	18	three	three	NUM
arjefm-1154	91	19	(	(	PUNCT
arjefm-1154	91	20	3	3	NUM
arjefm-1154	91	21	)	)	PUNCT
arjefm-1154	91	22	years	year	NOUN
arjefm-1154	91	23	gross	gross	ADJ
arjefm-1154	91	24	income	income	NOUN
arjefm-1154	91	25	at	at	ADP
arjefm-1154	91	26	15	15	NUM
arjefm-1154	91	27	%	%	NOUN
arjefm-1154	91	28	divided	divide	VERB
arjefm-1154	91	29	by	by	ADP
arjefm-1154	91	30	3	3	NUM
arjefm-1154	91	31	.	.	NOUN
arjefm-1154	91	32	of	of	ADP
arjefm-1154	91	33	the	the	DET
arjefm-1154	91	34	80	80	NUM
arjefm-1154	91	35	observations	observation	NOUN
arjefm-1154	91	36	,	,	PUNCT
arjefm-1154	91	37	it	it	PRON
arjefm-1154	91	38	can	can	AUX
arjefm-1154	91	39	be	be	AUX
arjefm-1154	91	40	seen	see	VERB
arjefm-1154	91	41	that	that	SCONJ
arjefm-1154	91	42	opr	opr	PROPN
arjefm-1154	91	43	was	be	AUX
arjefm-1154	91	44	5.38	5.38	NUM
arjefm-1154	91	45	;	;	PUNCT
arjefm-1154	91	46	with	with	ADP
arjefm-1154	91	47	the	the	DET
arjefm-1154	91	48	highest	high	ADJ
arjefm-1154	91	49	value	value	NOUN
arjefm-1154	91	50	,	,	PUNCT
arjefm-1154	91	51	lowest	low	ADJ
arjefm-1154	91	52	value	value	NOUN
arjefm-1154	91	53	and	and	CCONJ
arjefm-1154	91	54	standard	standard	ADJ
arjefm-1154	91	55	deviation	deviation	NOUN
arjefm-1154	91	56	of	of	ADP
arjefm-1154	91	57	6.87	6.87	NUM
arjefm-1154	91	58	,	,	PUNCT
arjefm-1154	91	59	4.30	4.30	NUM
arjefm-1154	91	60	and	and	CCONJ
arjefm-1154	91	61	30.09	30.09	NUM
arjefm-1154	91	62	respectively	respectively	ADV
arjefm-1154	91	63	.	.	PUNCT
arjefm-1154	92	1	the	the	DET
arjefm-1154	92	2	independent	independent	ADJ
arjefm-1154	92	3	variable	variable	NOUN
arjefm-1154	92	4	:	:	PUNCT
arjefm-1154	92	5	internal	internal	ADJ
arjefm-1154	92	6	controls	control	NOUN
arjefm-1154	92	7	with	with	ADP
arjefm-1154	92	8	it	it	PRON
arjefm-1154	92	9	five	five	NUM
arjefm-1154	92	10	(	(	PUNCT
arjefm-1154	92	11	5	5	NUM
arjefm-1154	92	12	)	)	PUNCT
arjefm-1154	92	13	domain(1	domain(1	NOUN
arjefm-1154	92	14	)	)	PUNCT
arjefm-1154	92	15	control	control	NOUN
arjefm-1154	92	16	environment	environment	NOUN
arjefm-1154	92	17	,	,	PUNCT
arjefm-1154	92	18	(	(	PUNCT
arjefm-1154	92	19	2	2	X
arjefm-1154	92	20	)	)	PUNCT
arjefm-1154	92	21	control	control	NOUN
arjefm-1154	92	22	activities	activity	NOUN
arjefm-1154	92	23	,	,	PUNCT
arjefm-1154	92	24	(	(	PUNCT
arjefm-1154	92	25	3	3	X
arjefm-1154	92	26	)	)	PUNCT
arjefm-1154	92	27	risk	risk	NOUN
arjefm-1154	92	28	assessment	assessment	NOUN
arjefm-1154	92	29	,	,	PUNCT
arjefm-1154	92	30	(	(	PUNCT
arjefm-1154	92	31	4	4	X
arjefm-1154	92	32	)	)	PUNCT
arjefm-1154	92	33	information	information	NOUN
arjefm-1154	92	34	and	and	CCONJ
arjefm-1154	92	35	communications	communication	NOUN
arjefm-1154	92	36	and	and	CCONJ
arjefm-1154	92	37	(	(	PUNCT
arjefm-1154	92	38	5	5	X
arjefm-1154	92	39	)	)	PUNCT
arjefm-1154	92	40	monitoring	monitoring	NOUN
arjefm-1154	92	41	are	be	AUX
arjefm-1154	92	42	described	describe	VERB
arjefm-1154	92	43	as	as	SCONJ
arjefm-1154	92	44	follows	follow	VERB
arjefm-1154	92	45	:	:	PUNCT
arjefm-1154	92	46	1	1	X
arjefm-1154	92	47	.	.	X
arjefm-1154	92	48	control	control	NOUN
arjefm-1154	92	49	environment	environment	PROPN
arjefm-1154	92	50	was	be	AUX
arjefm-1154	92	51	sub	sub	NOUN
arjefm-1154	92	52	divided	divide	VERB
arjefm-1154	92	53	into	into	ADP
arjefm-1154	92	54	(	(	PUNCT
arjefm-1154	92	55	a	a	DET
arjefm-1154	92	56	)	)	PUNCT
arjefm-1154	92	57	internal	internal	ADJ
arjefm-1154	92	58	environment	environment	NOUN
arjefm-1154	92	59	with	with	ADP
arjefm-1154	92	60	proxy	proxy	ADJ
arjefm-1154	92	61	variables(i	variables(i	NOUN
arjefm-1154	92	62	)	)	PUNCT
arjefm-1154	92	63	bank	bank	NOUN
arjefm-1154	92	64	strength	strength	NOUN
arjefm-1154	92	65	measured	measure	VERB
arjefm-1154	92	66	with	with	ADP
arjefm-1154	92	67	capital	capital	NOUN
arjefm-1154	92	68	adequacy	adequacy	NOUN
arjefm-1154	92	69	ratio	ratio	NOUN
arjefm-1154	92	70	which	which	PRON
arjefm-1154	92	71	demonstrates	demonstrate	VERB
arjefm-1154	92	72	the	the	DET
arjefm-1154	92	73	internal	internal	ADJ
arjefm-1154	92	74	strength	strength	NOUN
arjefm-1154	92	75	of	of	ADP
arjefm-1154	92	76	the	the	DET
arjefm-1154	92	77	bank	bank	NOUN
arjefm-1154	92	78	to	to	PART
arjefm-1154	92	79	support	support	VERB
arjefm-1154	92	80	losses	loss	NOUN
arjefm-1154	92	81	during	during	ADP
arjefm-1154	92	82	crisis	crisis	NOUN
arjefm-1154	92	83	periods	period	NOUN
arjefm-1154	92	84	.	.	PUNCT
arjefm-1154	93	1	high	high	ADJ
arjefm-1154	93	2	of	of	ADP
arjefm-1154	93	3	this	this	DET
arjefm-1154	93	4	ratio	ratio	NOUN
arjefm-1154	93	5	shows	show	VERB
arjefm-1154	93	6	high	high	ADJ
arjefm-1154	93	7	profitability	profitability	NOUN
arjefm-1154	93	8	and	and	CCONJ
arjefm-1154	93	9	lower	low	ADJ
arjefm-1154	93	10	ratio	ratio	NOUN
arjefm-1154	93	11	indicates	indicate	VERB
arjefm-1154	93	12	the	the	DET
arjefm-1154	93	13	decrease	decrease	NOUN
arjefm-1154	93	14	of	of	ADP
arjefm-1154	93	15	the	the	DET
arjefm-1154	93	16	profitability	profitability	NOUN
arjefm-1154	93	17	.	.	PUNCT
arjefm-1154	94	1	capital	capital	NOUN
arjefm-1154	94	2	adequacy	adequacy	NOUN
arjefm-1154	94	3	is	be	AUX
arjefm-1154	94	4	computed	compute	VERB
arjefm-1154	94	5	as	as	ADP
arjefm-1154	94	6	a	a	DET
arjefm-1154	94	7	ratio	ratio	NOUN
arjefm-1154	94	8	of	of	ADP
arjefm-1154	94	9	total	total	ADJ
arjefm-1154	94	10	equity	equity	NOUN
arjefm-1154	94	11	to	to	ADP
arjefm-1154	94	12	total	total	ADJ
arjefm-1154	94	13	asset	asset	NOUN
arjefm-1154	94	14	.	.	PUNCT
arjefm-1154	95	1	it	it	PRON
arjefm-1154	95	2	showed	show	VERB
arjefm-1154	95	3	a	a	DET
arjefm-1154	95	4	maximum	maximum	ADJ
arjefm-1154	95	5	value	value	NOUN
arjefm-1154	95	6	of	of	ADP
arjefm-1154	95	7	223.00	223.00	NUM
arjefm-1154	95	8	,	,	PUNCT
arjefm-1154	95	9	minimum	minimum	NOUN
arjefm-1154	95	10	of	of	ADP
arjefm-1154	95	11	12.50	12.50	NUM
arjefm-1154	95	12	and	and	CCONJ
arjefm-1154	95	13	standard	standard	ADJ
arjefm-1154	95	14	deviation	deviation	NOUN
arjefm-1154	95	15	of	of	ADP
arjefm-1154	95	16	4252.00	4252.00	NUM
arjefm-1154	95	17	.	.	PUNCT
arjefm-1154	96	1	(	(	PUNCT
arjefm-1154	96	2	ii	ii	NOUN
arjefm-1154	96	3	)	)	PUNCT
arjefm-1154	96	4	income	income	NOUN
arjefm-1154	96	5	diversification	diversification	NOUN
arjefm-1154	96	6	derived	derive	VERB
arjefm-1154	96	7	from	from	ADP
arjefm-1154	96	8	non	non	ADJ
arjefm-1154	96	9	-	-	ADJ
arjefm-1154	96	10	interest	interest	ADJ
arjefm-1154	96	11	income	income	NOUN
arjefm-1154	96	12	as	as	ADP
arjefm-1154	96	13	a	a	DET
arjefm-1154	96	14	ratio	ratio	NOUN
arjefm-1154	96	15	of	of	ADP
arjefm-1154	96	16	operating	operate	VERB
arjefm-1154	96	17	income	income	NOUN
arjefm-1154	96	18	(	(	PUNCT
arjefm-1154	96	19	measured	measure	VERB
arjefm-1154	96	20	as	as	ADP
arjefm-1154	96	21	earnings	earning	NOUN
arjefm-1154	96	22	before	before	ADP
arjefm-1154	96	23	interest	interest	NOUN
arjefm-1154	96	24	and	and	CCONJ
arjefm-1154	96	25	taxebit	taxebit	NOUN
arjefm-1154	96	26	)	)	PUNCT
arjefm-1154	96	27	with	with	ADP
arjefm-1154	96	28	an	an	DET
arjefm-1154	96	29	average	average	ADJ
arjefm-1154	96	30	value	value	NOUN
arjefm-1154	96	31	of	of	ADP
arjefm-1154	96	32	2.21	2.21	NUM
arjefm-1154	96	33	,	,	PUNCT
arjefm-1154	96	34	maximum	maximum	ADJ
arjefm-1154	96	35	value	value	NOUN
arjefm-1154	96	36	of	of	ADP
arjefm-1154	96	37	92.00	92.00	NUM
arjefm-1154	96	38	,	,	PUNCT
arjefm-1154	96	39	minimum	minimum	NOUN
arjefm-1154	96	40	of	of	ADP
arjefm-1154	96	41	0.84	0.84	NUM
arjefm-1154	96	42	and	and	CCONJ
arjefm-1154	96	43	standard	standard	ADJ
arjefm-1154	96	44	deviation	deviation	NOUN
arjefm-1154	96	45	of	of	ADP
arjefm-1154	96	46	8175.40	8175.40	NUM
arjefm-1154	96	47	.	.	PUNCT
arjefm-1154	97	1	(	(	PUNCT
arjefm-1154	97	2	iii	iii	X
arjefm-1154	97	3	)	)	PUNCT
arjefm-1154	97	4	liquidity	liquidity	NOUN
arjefm-1154	97	5	measured	measure	VERB
arjefm-1154	97	6	as	as	ADP
arjefm-1154	97	7	cash	cash	NOUN
arjefm-1154	97	8	to	to	ADP
arjefm-1154	97	9	asset	asset	NOUN
arjefm-1154	97	10	ratio	ratio	NOUN
arjefm-1154	97	11	showed	show	VERB
arjefm-1154	97	12	an	an	DET
arjefm-1154	97	13	average	average	ADJ
arjefm-1154	97	14	value	value	NOUN
arjefm-1154	97	15	of	of	ADP
arjefm-1154	97	16	19.48	19.48	NUM
arjefm-1154	97	17	,	,	PUNCT
arjefm-1154	97	18	maximum	maximum	ADJ
arjefm-1154	97	19	value	value	NOUN
arjefm-1154	97	20	of	of	ADP
arjefm-1154	97	21	86.29	86.29	NUM
arjefm-1154	97	22	,	,	PUNCT
arjefm-1154	97	23	minimum	minimum	ADJ
arjefm-1154	97	24	value	value	NOUN
arjefm-1154	97	25	of	of	ADP
arjefm-1154	97	26	1.65	1.65	NUM
arjefm-1154	97	27	and	and	CCONJ
arjefm-1154	97	28	standard	standard	ADJ
arjefm-1154	97	29	deviation	deviation	NOUN
arjefm-1154	97	30	of	of	ADP
arjefm-1154	97	31	2842.7	2842.7	NUM
arjefm-1154	97	32	and	and	CCONJ
arjefm-1154	97	33	(	(	PUNCT
arjefm-1154	97	34	iv	iv	X
arjefm-1154	97	35	)	)	PUNCT
arjefm-1154	97	36	employee	employee	NOUN
arjefm-1154	97	37	size	size	NOUN
arjefm-1154	97	38	measured	measure	VERB
arjefm-1154	97	39	as	as	ADP
arjefm-1154	97	40	the	the	DET
arjefm-1154	97	41	total	total	ADJ
arjefm-1154	97	42	number	number	NOUN
arjefm-1154	97	43	of	of	ADP
arjefm-1154	97	44	banking	banking	NOUN
arjefm-1154	97	45	staff	staff	NOUN
arjefm-1154	97	46	showing	show	VERB
arjefm-1154	97	47	a	a	DET
arjefm-1154	97	48	mean	mean	ADJ
arjefm-1154	97	49	value	value	NOUN
arjefm-1154	97	50	of	of	ADP
arjefm-1154	97	51	3.48	3.48	NUM
arjefm-1154	97	52	,	,	PUNCT
arjefm-1154	97	53	maximum	maximum	ADJ
arjefm-1154	97	54	value	value	NOUN
arjefm-1154	97	55	of	of	ADP
arjefm-1154	97	56	4.97	4.97	NUM
arjefm-1154	97	57	,	,	PUNCT
arjefm-1154	97	58	minimum	minimum	NOUN
arjefm-1154	97	59	of	of	ADP
arjefm-1154	97	60	2.74	2.74	NUM
arjefm-1154	97	61	and	and	CCONJ
arjefm-1154	97	62	a	a	DET
arjefm-1154	97	63	standard	standard	ADJ
arjefm-1154	97	64	deviation	deviation	NOUN
arjefm-1154	97	65	of	of	ADP
arjefm-1154	97	66	13.74	13.74	NUM
arjefm-1154	97	67	.	.	PUNCT
arjefm-1154	98	1	(	(	PUNCT
arjefm-1154	98	2	b	b	X
arjefm-1154	98	3	)	)	PUNCT
arjefm-1154	98	4	external	external	ADJ
arjefm-1154	98	5	environment	environment	NOUN
arjefm-1154	98	6	with	with	ADP
arjefm-1154	98	7	proxy	proxy	ADJ
arjefm-1154	98	8	variables(i	variables(i	NOUN
arjefm-1154	98	9	)	)	PUNCT
arjefm-1154	98	10	technology	technology	NOUN
arjefm-1154	98	11	measured	measure	VERB
arjefm-1154	98	12	with	with	ADP
arjefm-1154	98	13	total	total	ADJ
arjefm-1154	98	14	amount	amount	NOUN
arjefm-1154	98	15	in	in	ADP
arjefm-1154	98	16	it	it	PRON
arjefm-1154	98	17	losses	loss	NOUN
arjefm-1154	98	18	which	which	PRON
arjefm-1154	98	19	showed	show	VERB
arjefm-1154	98	20	a	a	DET
arjefm-1154	98	21	mean	mean	ADJ
arjefm-1154	98	22	value	value	NOUN
arjefm-1154	98	23	of	of	ADP
arjefm-1154	98	24	4.07	4.07	NUM
arjefm-1154	98	25	,	,	PUNCT
arjefm-1154	98	26	maximum	maximum	ADJ
arjefm-1154	98	27	value	value	NOUN
arjefm-1154	98	28	of	of	ADP
arjefm-1154	98	29	5.41	5.41	NUM
arjefm-1154	98	30	,	,	PUNCT
arjefm-1154	98	31	and	and	CCONJ
arjefm-1154	98	32	minimum	minimum	NOUN
arjefm-1154	98	33	of	of	ADP
arjefm-1154	98	34	3.09	3.09	NUM
arjefm-1154	98	35	and	and	CCONJ
arjefm-1154	98	36	standard	standard	ADJ
arjefm-1154	98	37	deviation	deviation	NOUN
arjefm-1154	98	38	of	of	ADP
arjefm-1154	98	39	24.54	24.54	NUM
arjefm-1154	98	40	.	.	PUNCT
arjefm-1154	99	1	(	(	PUNCT
arjefm-1154	99	2	ii	ii	NOUN
arjefm-1154	99	3	)	)	PUNCT
arjefm-1154	99	4	socio	socio	NOUN
arjefm-1154	99	5	-	-	PUNCT
arjefm-1154	99	6	economic	economic	ADJ
arjefm-1154	99	7	factor	factor	NOUN
arjefm-1154	99	8	derived	derive	VERB
arjefm-1154	99	9	from	from	ADP
arjefm-1154	99	10	total	total	ADJ
arjefm-1154	99	11	amount	amount	NOUN
arjefm-1154	99	12	in	in	ADP
arjefm-1154	99	13	fraud	fraud	NOUN
arjefm-1154	99	14	and	and	CCONJ
arjefm-1154	99	15	forgeries	forgery	NOUN
arjefm-1154	99	16	reported	report	VERB
arjefm-1154	99	17	by	by	ADP
arjefm-1154	99	18	ndic	ndic	ADJ
arjefm-1154	99	19	with	with	ADP
arjefm-1154	99	20	an	an	DET
arjefm-1154	99	21	average	average	ADJ
arjefm-1154	99	22	value	value	NOUN
arjefm-1154	99	23	of	of	ADP
arjefm-1154	99	24	3.59	3.59	NUM
arjefm-1154	99	25	,	,	PUNCT
arjefm-1154	99	26	maximum	maximum	ADJ
arjefm-1154	99	27	value	value	NOUN
arjefm-1154	99	28	of	of	ADP
arjefm-1154	99	29	143.00	143.00	NUM
arjefm-1154	99	30	,	,	PUNCT
arjefm-1154	99	31	minimum	minimum	NOUN
arjefm-1154	99	32	of	of	ADP
arjefm-1154	99	33	6.00	6.00	NUM
arjefm-1154	99	34	and	and	CCONJ
arjefm-1154	99	35	standard	standard	ADJ
arjefm-1154	99	36	deviation	deviation	NOUN
arjefm-1154	99	37	of	of	ADP
arjefm-1154	99	38	3956.90	3956.90	NUM
arjefm-1154	99	39	.	.	PUNCT
arjefm-1154	100	1	(	(	PUNCT
arjefm-1154	100	2	iii	iii	X
arjefm-1154	100	3	)	)	PUNCT
arjefm-1154	100	4	economic	economic	ADJ
arjefm-1154	100	5	factor	factor	NOUN
arjefm-1154	100	6	measured	measure	VERB
arjefm-1154	100	7	as	as	ADP
arjefm-1154	100	8	non	non	ADJ
arjefm-1154	100	9	-	-	ADJ
arjefm-1154	100	10	performing	performing	ADJ
arjefm-1154	100	11	loan	loan	NOUN
arjefm-1154	100	12	in	in	ADP
arjefm-1154	100	13	the	the	DET
arjefm-1154	100	14	year	year	NOUN
arjefm-1154	100	15	showed	show	VERB
arjefm-1154	100	16	an	an	DET
arjefm-1154	100	17	average	average	ADJ
arjefm-1154	100	18	value	value	NOUN
arjefm-1154	100	19	of	of	ADP
arjefm-1154	100	20	3.59	3.59	NUM
arjefm-1154	100	21	,	,	PUNCT
arjefm-1154	100	22	maximum	maximum	ADJ
arjefm-1154	100	23	value	value	NOUN
arjefm-1154	100	24	of	of	ADP
arjefm-1154	100	25	8.45	8.45	NUM
arjefm-1154	100	26	,	,	PUNCT
arjefm-1154	100	27	minimum	minimum	ADJ
arjefm-1154	100	28	value	value	NOUN
arjefm-1154	100	29	of	of	ADP
arjefm-1154	100	30	3.10	3.10	NUM
arjefm-1154	100	31	and	and	CCONJ
arjefm-1154	100	32	standard	standard	ADJ
arjefm-1154	100	33	deviation	deviation	NOUN
arjefm-1154	100	34	of	of	ADP
arjefm-1154	100	35	7.49	7.49	NUM
arjefm-1154	100	36	and	and	CCONJ
arjefm-1154	100	37	(	(	PUNCT
arjefm-1154	100	38	iv	iv	X
arjefm-1154	100	39	)	)	PUNCT
arjefm-1154	100	40	legal	legal	ADJ
arjefm-1154	100	41	factor	factor	NOUN
arjefm-1154	100	42	measured	measure	VERB
arjefm-1154	100	43	as	as	ADP
arjefm-1154	100	44	litigation	litigation	NOUN
arjefm-1154	100	45	losses	loss	NOUN
arjefm-1154	100	46	in	in	ADP
arjefm-1154	100	47	the	the	DET
arjefm-1154	100	48	year	year	NOUN
arjefm-1154	100	49	showing	show	VERB
arjefm-1154	100	50	a	a	DET
arjefm-1154	100	51	mean	mean	ADJ
arjefm-1154	100	52	value	value	NOUN
arjefm-1154	100	53	of	of	ADP
arjefm-1154	100	54	7.40	7.40	NUM
arjefm-1154	100	55	,	,	PUNCT
arjefm-1154	100	56	maximum	maximum	ADJ
arjefm-1154	100	57	value	value	NOUN
arjefm-1154	100	58	of	of	ADP
arjefm-1154	100	59	112.00	112.00	NUM
arjefm-1154	100	60	,	,	PUNCT
arjefm-1154	100	61	minimum	minimum	NOUN
arjefm-1154	100	62	of	of	ADP
arjefm-1154	100	63	6.08	6.08	NUM
arjefm-1154	100	64	and	and	CCONJ
arjefm-1154	100	65	a	a	DET
arjefm-1154	100	66	standard	standard	ADJ
arjefm-1154	100	67	deviation	deviation	NOUN
arjefm-1154	100	68	of	of	ADP
arjefm-1154	100	69	27.45	27.45	NUM
arjefm-1154	100	70	.	.	PUNCT
arjefm-1154	101	1	(	(	PUNCT
arjefm-1154	101	2	2	2	X
arjefm-1154	101	3	)	)	PUNCT
arjefm-1154	101	4	control	control	NOUN
arjefm-1154	101	5	activities	activity	NOUN
arjefm-1154	101	6	is	be	AUX
arjefm-1154	101	7	represented	represent	VERB
arjefm-1154	101	8	by	by	ADP
arjefm-1154	101	9	three	three	NUM
arjefm-1154	101	10	(	(	PUNCT
arjefm-1154	101	11	3	3	X
arjefm-1154	101	12	)	)	PUNCT
arjefm-1154	101	13	proxy	proxy	NOUN
arjefm-1154	101	14	variables	variable	NOUN
arjefm-1154	101	15	ick	ick	VERB
arjefm-1154	101	16	,	,	PUNCT
arjefm-1154	101	17	clp	clp	PROPN
arjefm-1154	101	18	and	and	CCONJ
arjefm-1154	101	19	iad	iad	PROPN
arjefm-1154	101	20	explained	explain	VERB
arjefm-1154	101	21	as	as	SCONJ
arjefm-1154	101	22	follows	follow	VERB
arjefm-1154	101	23	:	:	PUNCT
arjefm-1154	101	24	(	(	PUNCT
arjefm-1154	101	25	i	i	NOUN
arjefm-1154	101	26	)	)	PUNCT
arjefm-1154	101	27	internal	internal	ADJ
arjefm-1154	101	28	check	check	NOUN
arjefm-1154	101	29	measured	measure	VERB
arjefm-1154	101	30	as	as	ADP
arjefm-1154	101	31	no	no	PRON
arjefm-1154	101	32	of	of	ADP
arjefm-1154	101	33	internal	internal	ADJ
arjefm-1154	101	34	check	check	NOUN
arjefm-1154	101	35	staff	staff	NOUN
arjefm-1154	101	36	showed	show	VERB
arjefm-1154	101	37	a	a	DET
arjefm-1154	101	38	mean	mean	NOUN
arjefm-1154	101	39	of	of	ADP
arjefm-1154	101	40	56.54	56.54	NUM
arjefm-1154	101	41	,	,	PUNCT
arjefm-1154	101	42	maximum	maximum	ADJ
arjefm-1154	101	43	value	value	NOUN
arjefm-1154	101	44	of	of	ADP
arjefm-1154	101	45	6.00	6.00	NUM
arjefm-1154	101	46	,	,	PUNCT
arjefm-1154	101	47	minimum	minimum	NOUN
arjefm-1154	101	48	of	of	ADP
arjefm-1154	101	49	23.00	23.00	NUM
arjefm-1154	101	50	and	and	CCONJ
arjefm-1154	101	51	standard	standard	ADJ
arjefm-1154	101	52	deviation	deviation	NOUN
arjefm-1154	101	53	of	of	ADP
arjefm-1154	101	54	40147.89	40147.89	NUM
arjefm-1154	101	55	.	.	PUNCT
arjefm-1154	102	1	(	(	PUNCT
arjefm-1154	102	2	ii	ii	NOUN
arjefm-1154	102	3	)	)	PUNCT
arjefm-1154	102	4	compliance	compliance	NOUN
arjefm-1154	102	5	with	with	ADP
arjefm-1154	102	6	accounting	accounting	NOUN
arjefm-1154	102	7	principles	principle	NOUN
arjefm-1154	102	8	measured	measure	VERB
arjefm-1154	102	9	by	by	ADP
arjefm-1154	102	10	number	number	NOUN
arjefm-1154	102	11	of	of	ADP
arjefm-1154	102	12	times	time	NOUN
arjefm-1154	102	13	there	there	PRON
arjefm-1154	102	14	was	be	VERB
arjefm-1154	102	15	a	a	DET
arjefm-1154	102	16	deviation	deviation	NOUN
arjefm-1154	102	17	from	from	ADP
arjefm-1154	102	18	accounting	accounting	NOUN
arjefm-1154	102	19	principles	principle	NOUN
arjefm-1154	102	20	.	.	PUNCT
arjefm-1154	103	1	it	it	PRON
arjefm-1154	103	2	showed	show	VERB
arjefm-1154	103	3	an	an	DET
arjefm-1154	103	4	average	average	ADJ
arjefm-1154	103	5	value	value	NOUN
arjefm-1154	103	6	of	of	ADP
arjefm-1154	103	7	0.99	0.99	NUM
arjefm-1154	103	8	,	,	PUNCT
arjefm-1154	103	9	maximum	maximum	ADJ
arjefm-1154	103	10	value	value	NOUN
arjefm-1154	103	11	of	of	ADP
arjefm-1154	103	12	776.00	776.00	NUM
arjefm-1154	103	13	,	,	PUNCT
arjefm-1154	103	14	minimum	minimum	NOUN
arjefm-1154	103	15	of	of	ADP
arjefm-1154	103	16	0.00	0.00	NUM
arjefm-1154	103	17	and	and	CCONJ
arjefm-1154	103	18	standard	standard	ADJ
arjefm-1154	103	19	deviation	deviation	NOUN
arjefm-1154	103	20	of	of	ADP
arjefm-1154	103	21	124.99	124.99	NUM
arjefm-1154	103	22	.	.	PUNCT
arjefm-1154	104	1	(	(	PUNCT
arjefm-1154	104	2	iii	iii	X
arjefm-1154	104	3	)	)	PUNCT
arjefm-1154	104	4	internal	internal	ADJ
arjefm-1154	104	5	audit	audit	NOUN
arjefm-1154	104	6	members	member	NOUN
arjefm-1154	104	7	measured	measure	VERB
arjefm-1154	104	8	by	by	ADP
arjefm-1154	104	9	total	total	ADJ
arjefm-1154	104	10	number	number	NOUN
arjefm-1154	104	11	of	of	ADP
arjefm-1154	104	12	audit	audit	NOUN
arjefm-1154	104	13	staff	staff	NOUN
arjefm-1154	104	14	showing	show	VERB
arjefm-1154	104	15	an	an	DET
arjefm-1154	104	16	average	average	ADJ
arjefm-1154	104	17	value	value	NOUN
arjefm-1154	104	18	of	of	ADP
arjefm-1154	104	19	382.64	382.64	NUM
arjefm-1154	104	20	,	,	PUNCT
arjefm-1154	104	21	maximum	maximum	ADJ
arjefm-1154	104	22	value	value	NOUN
arjefm-1154	104	23	of	of	ADP
arjefm-1154	104	24	137.00	137.00	NUM
arjefm-1154	104	25	,	,	PUNCT
arjefm-1154	104	26	minimum	minimum	ADJ
arjefm-1154	104	27	value	value	NOUN
arjefm-1154	104	28	of	of	ADP
arjefm-1154	104	29	147.00	147.00	NUM
arjefm-1154	104	30	and	and	CCONJ
arjefm-1154	104	31	standard	standard	ADJ
arjefm-1154	104	32	deviation	deviation	NOUN
arjefm-1154	104	33	of	of	ADP
arjefm-1154	104	34	2428.09	2428.09	NUM
arjefm-1154	104	35	.	.	PUNCT
arjefm-1154	105	1	(	(	PUNCT
arjefm-1154	105	2	3	3	X
arjefm-1154	105	3	)	)	PUNCT
arjefm-1154	105	4	risk	risk	NOUN
arjefm-1154	105	5	assessment	assessment	NOUN
arjefm-1154	105	6	is	be	AUX
arjefm-1154	105	7	represented	represent	VERB
arjefm-1154	105	8	by	by	ADP
arjefm-1154	105	9	two	two	NUM
arjefm-1154	105	10	(	(	PUNCT
arjefm-1154	105	11	2	2	NUM
arjefm-1154	105	12	)	)	PUNCT
arjefm-1154	105	13	proxy	proxy	NOUN
arjefm-1154	105	14	variables	variable	NOUN
arjefm-1154	105	15	et	et	PROPN
arjefm-1154	105	16	and	and	CCONJ
arjefm-1154	105	17	pq	pq	PROPN
arjefm-1154	105	18	explained	explain	VERB
arjefm-1154	105	19	as	as	SCONJ
arjefm-1154	105	20	follows	follow	VERB
arjefm-1154	105	21	:	:	PUNCT
arjefm-1154	105	22	(	(	PUNCT
arjefm-1154	105	23	i	i	NOUN
arjefm-1154	105	24	)	)	PUNCT
arjefm-1154	105	25	employee	employee	NOUN
arjefm-1154	105	26	turnover	turnover	NOUN
arjefm-1154	105	27	measured	measure	VERB
arjefm-1154	105	28	percentage	percentage	NOUN
arjefm-1154	105	29	number	number	NOUN
arjefm-1154	105	30	of	of	ADP
arjefm-1154	105	31	employee	employee	NOUN
arjefm-1154	105	32	who	who	PRON
arjefm-1154	105	33	have	have	AUX
arjefm-1154	105	34	left	leave	VERB
arjefm-1154	105	35	dived	dive	VERB
arjefm-1154	105	36	by	by	ADP
arjefm-1154	105	37	the	the	DET
arjefm-1154	105	38	percentage	percentage	NOUN
arjefm-1154	105	39	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	105	40	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	105	41	american	american	PROPN
arjefm-1154	105	42	research	research	PROPN
arjefm-1154	105	43	journal	journal	PROPN
arjefm-1154	105	44	of	of	ADP
arjefm-1154	105	45	economics	economic	NOUN
arjefm-1154	105	46	,	,	PUNCT
arjefm-1154	105	47	finance	finance	NOUN
arjefm-1154	105	48	and	and	CCONJ
arjefm-1154	105	49	management	management	NOUN
arjefm-1154	105	50	volume	volume	NOUN
arjefm-1154	105	51	13	13	NUM
arjefm-1154	105	52	issue	issue	NOUN
arjefm-1154	105	53	1	1	NUM
arjefm-1154	105	54	,	,	PUNCT
arjefm-1154	105	55	january	january	PROPN
arjefm-1154	105	56	-	-	PUNCT
arjefm-1154	105	57	march	march	PROPN
arjefm-1154	105	58	2025	2025	NUM
arjefm-1154	105	59	issn	issn	NOUN
arjefm-1154	105	60	:	:	PUNCT
arjefm-1154	105	61	2836	2836	NUM
arjefm-1154	105	62	-	-	SYM
arjefm-1154	105	63	9416	9416	NUM
arjefm-1154	105	64	impact	impact	NOUN
arjefm-1154	105	65	factor	factor	NOUN
arjefm-1154	105	66	:	:	PUNCT
arjefm-1154	105	67	6.41	6.41	NUM
arjefm-1154	105	68	journal	journal	NOUN
arjefm-1154	105	69	homepage	homepage	NOUN
arjefm-1154	105	70	:	:	PUNCT
arjefm-1154	105	71	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	105	72	,	,	PUNCT
arjefm-1154	105	73	email	email	NOUN
arjefm-1154	105	74	:	:	PUNCT
arjefm-1154	105	75	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	105	76	official	official	ADJ
arjefm-1154	105	77	journal	journal	PROPN
arjefm-1154	105	78	of	of	ADP
arjefm-1154	105	79	america	america	PROPN
arjefm-1154	105	80	serial	serial	PROPN
arjefm-1154	105	81	publication	publication	NOUN
arjefm-1154	105	82	american	american	PROPN
arjefm-1154	105	83	research	research	PROPN
arjefm-1154	105	84	journal	journal	PROPN
arjefm-1154	105	85	of	of	ADP
arjefm-1154	105	86	economics	economic	NOUN
arjefm-1154	105	87	,	,	PUNCT
arjefm-1154	105	88	finance	finance	NOUN
arjefm-1154	105	89	and	and	CCONJ
arjefm-1154	105	90	management	management	NOUN
arjefm-1154	105	91	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	105	92	,	,	PUNCT
arjefm-1154	105	93	email	email	NOUN
arjefm-1154	105	94	:	:	PUNCT
arjefm-1154	105	95	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	106	1	31	31	NUM
arjefm-1154	107	1	|	|	ADV
arjefm-1154	107	2	p	p	X
arjefm-1154	107	3	a	a	DET
arjefm-1154	107	4	g	g	NOUN
arjefm-1154	107	5	e	e	NOUN
arjefm-1154	107	6	number	number	NOUN
arjefm-1154	107	7	of	of	ADP
arjefm-1154	107	8	employee	employee	NOUN
arjefm-1154	107	9	at	at	ADP
arjefm-1154	107	10	the	the	DET
arjefm-1154	107	11	beginning	beginning	NOUN
arjefm-1154	107	12	of	of	ADP
arjefm-1154	107	13	the	the	DET
arjefm-1154	107	14	year	year	NOUN
arjefm-1154	107	15	plus	plus	CCONJ
arjefm-1154	107	16	percentage	percentage	NOUN
arjefm-1154	107	17	number	number	NOUN
arjefm-1154	107	18	of	of	ADP
arjefm-1154	107	19	employee	employee	NOUN
arjefm-1154	107	20	at	at	ADP
arjefm-1154	107	21	the	the	DET
arjefm-1154	107	22	end	end	NOUN
arjefm-1154	107	23	of	of	ADP
arjefm-1154	107	24	the	the	DET
arjefm-1154	107	25	year	year	NOUN
arjefm-1154	107	26	divided	divide	VERB
arjefm-1154	107	27	by	by	ADP
arjefm-1154	107	28	two	two	NUM
arjefm-1154	107	29	showed	show	VERB
arjefm-1154	107	30	a	a	DET
arjefm-1154	107	31	mean	mean	NOUN
arjefm-1154	107	32	of	of	ADP
arjefm-1154	107	33	68.85	68.85	NUM
arjefm-1154	107	34	,	,	PUNCT
arjefm-1154	107	35	maximum	maximum	ADJ
arjefm-1154	107	36	value	value	NOUN
arjefm-1154	107	37	of	of	ADP
arjefm-1154	107	38	14.10	14.10	NUM
arjefm-1154	107	39	,	,	PUNCT
arjefm-1154	107	40	minimum	minimum	NOUN
arjefm-1154	107	41	of	of	ADP
arjefm-1154	107	42	29.00	29.00	NUM
arjefm-1154	107	43	and	and	CCONJ
arjefm-1154	107	44	standard	standard	ADJ
arjefm-1154	107	45	deviation	deviation	NOUN
arjefm-1154	107	46	of	of	ADP
arjefm-1154	107	47	47670.20	47670.20	NUM
arjefm-1154	107	48	.	.	PUNCT
arjefm-1154	108	1	(	(	PUNCT
arjefm-1154	108	2	ii	ii	NOUN
arjefm-1154	108	3	)	)	PUNCT
arjefm-1154	108	4	personnel	personnel	NOUN
arjefm-1154	108	5	quality	quality	NOUN
arjefm-1154	108	6	measured	measure	VERB
arjefm-1154	108	7	by	by	ADP
arjefm-1154	108	8	number	number	NOUN
arjefm-1154	108	9	of	of	ADP
arjefm-1154	108	10	errors	error	NOUN
arjefm-1154	108	11	and	and	CCONJ
arjefm-1154	108	12	bugs	bug	NOUN
arjefm-1154	108	13	in	in	ADP
arjefm-1154	108	14	software	software	NOUN
arjefm-1154	108	15	codes	code	NOUN
arjefm-1154	108	16	showing	show	VERB
arjefm-1154	108	17	an	an	DET
arjefm-1154	108	18	average	average	ADJ
arjefm-1154	108	19	value	value	NOUN
arjefm-1154	108	20	of	of	ADP
arjefm-1154	108	21	7.55	7.55	NUM
arjefm-1154	108	22	,	,	PUNCT
arjefm-1154	108	23	maximum	maximum	ADJ
arjefm-1154	108	24	value	value	NOUN
arjefm-1154	108	25	of	of	ADP
arjefm-1154	108	26	14.10	14.10	NUM
arjefm-1154	108	27	,	,	PUNCT
arjefm-1154	108	28	minimum	minimum	NOUN
arjefm-1154	108	29	of	of	ADP
arjefm-1154	108	30	4.40	4.40	NUM
arjefm-1154	108	31	and	and	CCONJ
arjefm-1154	108	32	standard	standard	ADJ
arjefm-1154	108	33	deviation	deviation	NOUN
arjefm-1154	108	34	of	of	ADP
arjefm-1154	108	35	314.10	314.10	NUM
arjefm-1154	108	36	.	.	PUNCT
arjefm-1154	109	1	(	(	PUNCT
arjefm-1154	109	2	4	4	X
arjefm-1154	109	3	)	)	PUNCT
arjefm-1154	109	4	information	information	NOUN
arjefm-1154	109	5	and	and	CCONJ
arjefm-1154	109	6	communications	communication	NOUN
arjefm-1154	109	7	are	be	AUX
arjefm-1154	109	8	represented	represent	VERB
arjefm-1154	109	9	by	by	ADP
arjefm-1154	109	10	three	three	NUM
arjefm-1154	109	11	(	(	PUNCT
arjefm-1154	109	12	3	3	X
arjefm-1154	109	13	)	)	PUNCT
arjefm-1154	109	14	proxy	proxy	NOUN
arjefm-1154	109	15	variables	variable	NOUN
arjefm-1154	109	16	fdb	fdb	PROPN
arjefm-1154	109	17	,	,	PUNCT
arjefm-1154	109	18	fdf	fdf	PROPN
arjefm-1154	109	19	and	and	CCONJ
arjefm-1154	109	20	tlg	tlg	PROPN
arjefm-1154	109	21	explained	explain	VERB
arjefm-1154	109	22	as	as	SCONJ
arjefm-1154	109	23	follows	follow	VERB
arjefm-1154	109	24	:	:	PUNCT
arjefm-1154	109	25	(	(	PUNCT
arjefm-1154	109	26	i	i	NOUN
arjefm-1154	109	27	)	)	PUNCT
arjefm-1154	109	28	feedback	feedback	NOUN
arjefm-1154	109	29	measured	measure	VERB
arjefm-1154	109	30	by	by	ADP
arjefm-1154	109	31	0	0	NUM
arjefm-1154	109	32	and	and	CCONJ
arjefm-1154	109	33	1	1	NUM
arjefm-1154	109	34	.	.	NUM
arjefm-1154	109	35	0	0	NUM
arjefm-1154	109	36	is	be	AUX
arjefm-1154	109	37	used	use	VERB
arjefm-1154	109	38	when	when	SCONJ
arjefm-1154	109	39	it	it	PRON
arjefm-1154	109	40	takes	take	VERB
arjefm-1154	109	41	more	more	ADJ
arjefm-1154	109	42	than	than	ADP
arjefm-1154	109	43	48hrs	48hrs	NUM
arjefm-1154	109	44	for	for	ADP
arjefm-1154	109	45	board	board	NOUN
arjefm-1154	109	46	decision	decision	NOUN
arjefm-1154	109	47	to	to	PART
arjefm-1154	109	48	be	be	AUX
arjefm-1154	109	49	communicated	communicate	VERB
arjefm-1154	109	50	to	to	ADP
arjefm-1154	109	51	management	management	NOUN
arjefm-1154	109	52	and	and	CCONJ
arjefm-1154	109	53	more	more	ADJ
arjefm-1154	109	54	than	than	ADP
arjefm-1154	109	55	two	two	NUM
arjefm-1154	109	56	weeks	week	NOUN
arjefm-1154	109	57	to	to	PART
arjefm-1154	109	58	be	be	AUX
arjefm-1154	109	59	implemented	implement	VERB
arjefm-1154	109	60	and	and	CCONJ
arjefm-1154	109	61	1	1	NUM
arjefm-1154	109	62	when	when	SCONJ
arjefm-1154	109	63	information	information	NOUN
arjefm-1154	109	64	is	be	AUX
arjefm-1154	109	65	timely	timely	ADJ
arjefm-1154	109	66	.	.	PUNCT
arjefm-1154	110	1	this	this	PRON
arjefm-1154	110	2	showed	show	VERB
arjefm-1154	110	3	a	a	DET
arjefm-1154	110	4	mean	mean	NOUN
arjefm-1154	110	5	of	of	ADP
arjefm-1154	110	6	0.69	0.69	NUM
arjefm-1154	110	7	,	,	PUNCT
arjefm-1154	110	8	maximum	maximum	ADJ
arjefm-1154	110	9	value	value	NOUN
arjefm-1154	110	10	of	of	ADP
arjefm-1154	110	11	1.00	1.00	NUM
arjefm-1154	110	12	,	,	PUNCT
arjefm-1154	110	13	minimum	minimum	NOUN
arjefm-1154	110	14	of	of	ADP
arjefm-1154	110	15	0.00	0.00	NUM
arjefm-1154	110	16	and	and	CCONJ
arjefm-1154	110	17	standard	standard	ADJ
arjefm-1154	110	18	deviation	deviation	NOUN
arjefm-1154	110	19	of	of	ADP
arjefm-1154	110	20	17.19	17.19	NUM
arjefm-1154	110	21	.	.	PUNCT
arjefm-1154	111	1	(	(	PUNCT
arjefm-1154	111	2	ii	ii	NOUN
arjefm-1154	111	3	)	)	PUNCT
arjefm-1154	111	4	feedforward	feedforward	NOUN
arjefm-1154	111	5	measured	measure	VERB
arjefm-1154	111	6	by	by	ADP
arjefm-1154	111	7	0	0	NUM
arjefm-1154	111	8	and	and	CCONJ
arjefm-1154	111	9	1	1	NUM
arjefm-1154	111	10	.	.	NUM
arjefm-1154	111	11	0	0	NUM
arjefm-1154	111	12	is	be	AUX
arjefm-1154	111	13	used	use	VERB
arjefm-1154	111	14	when	when	SCONJ
arjefm-1154	111	15	it	it	PRON
arjefm-1154	111	16	takes	take	VERB
arjefm-1154	111	17	more	more	ADJ
arjefm-1154	111	18	than	than	ADP
arjefm-1154	111	19	48hrs	48hrs	NUM
arjefm-1154	111	20	for	for	ADP
arjefm-1154	111	21	management	management	NOUN
arjefm-1154	111	22	decision	decision	NOUN
arjefm-1154	111	23	to	to	PART
arjefm-1154	111	24	be	be	AUX
arjefm-1154	111	25	communicated	communicate	VERB
arjefm-1154	111	26	to	to	ADP
arjefm-1154	111	27	the	the	DET
arjefm-1154	111	28	board	board	NOUN
arjefm-1154	111	29	and	and	CCONJ
arjefm-1154	111	30	more	more	ADJ
arjefm-1154	111	31	than	than	ADP
arjefm-1154	111	32	two	two	NUM
arjefm-1154	111	33	weeks	week	NOUN
arjefm-1154	111	34	for	for	ADP
arjefm-1154	111	35	board	board	NOUN
arjefm-1154	111	36	decision	decision	NOUN
arjefm-1154	111	37	.	.	PUNCT
arjefm-1154	112	1	this	this	PRON
arjefm-1154	112	2	showed	show	VERB
arjefm-1154	112	3	a	a	DET
arjefm-1154	112	4	mean	mean	NOUN
arjefm-1154	112	5	of	of	ADP
arjefm-1154	112	6	0.61	0.61	NUM
arjefm-1154	112	7	,	,	PUNCT
arjefm-1154	112	8	maximum	maximum	ADJ
arjefm-1154	112	9	value	value	NOUN
arjefm-1154	112	10	of	of	ADP
arjefm-1154	112	11	1.00	1.00	NUM
arjefm-1154	112	12	,	,	PUNCT
arjefm-1154	112	13	minimum	minimum	NOUN
arjefm-1154	112	14	of	of	ADP
arjefm-1154	112	15	0.00	0.00	NUM
arjefm-1154	112	16	and	and	CCONJ
arjefm-1154	112	17	standard	standard	ADJ
arjefm-1154	112	18	deviation	deviation	NOUN
arjefm-1154	112	19	of	of	ADP
arjefm-1154	112	20	18.84	18.84	NUM
arjefm-1154	112	21	.	.	PUNCT
arjefm-1154	113	1	(	(	PUNCT
arjefm-1154	113	2	iii	iii	NOUN
arjefm-1154	113	3	)	)	PUNCT
arjefm-1154	113	4	time	time	NOUN
arjefm-1154	113	5	lag	lag	NOUN
arjefm-1154	113	6	measured	measure	VERB
arjefm-1154	113	7	by	by	ADP
arjefm-1154	113	8	0	0	NUM
arjefm-1154	113	9	and	and	CCONJ
arjefm-1154	113	10	1	1	NUM
arjefm-1154	113	11	.	.	NUM
arjefm-1154	113	12	0	0	NUM
arjefm-1154	113	13	is	be	AUX
arjefm-1154	113	14	used	use	VERB
arjefm-1154	113	15	when	when	SCONJ
arjefm-1154	113	16	there	there	PRON
arjefm-1154	113	17	is	be	VERB
arjefm-1154	113	18	no	no	DET
arjefm-1154	113	19	delay	delay	NOUN
arjefm-1154	113	20	in	in	ADP
arjefm-1154	113	21	feedback	feedback	NOUN
arjefm-1154	113	22	and	and	CCONJ
arjefm-1154	113	23	feedforward	feedforward	NOUN
arjefm-1154	113	24	and	and	CCONJ
arjefm-1154	113	25	1	1	NUM
arjefm-1154	113	26	when	when	SCONJ
arjefm-1154	113	27	there	there	PRON
arjefm-1154	113	28	is	be	VERB
arjefm-1154	113	29	delay	delay	NOUN
arjefm-1154	113	30	.	.	PUNCT
arjefm-1154	114	1	this	this	PRON
arjefm-1154	114	2	showed	show	VERB
arjefm-1154	114	3	a	a	DET
arjefm-1154	114	4	mean	mean	NOUN
arjefm-1154	114	5	of	of	ADP
arjefm-1154	114	6	0.67	0.67	NUM
arjefm-1154	114	7	,	,	PUNCT
arjefm-1154	114	8	maximum	maximum	ADJ
arjefm-1154	114	9	value	value	NOUN
arjefm-1154	114	10	of	of	ADP
arjefm-1154	114	11	1.00	1.00	NUM
arjefm-1154	114	12	,	,	PUNCT
arjefm-1154	114	13	minimum	minimum	NOUN
arjefm-1154	114	14	of	of	ADP
arjefm-1154	114	15	0.00	0.00	NUM
arjefm-1154	114	16	and	and	CCONJ
arjefm-1154	114	17	standard	standard	ADJ
arjefm-1154	114	18	deviation	deviation	NOUN
arjefm-1154	114	19	of	of	ADP
arjefm-1154	114	20	17.44	17.44	NUM
arjefm-1154	114	21	.	.	PUNCT
arjefm-1154	115	1	(	(	PUNCT
arjefm-1154	115	2	5	5	X
arjefm-1154	115	3	)	)	PUNCT
arjefm-1154	115	4	monitoring	monitoring	NOUN
arjefm-1154	115	5	with	with	ADP
arjefm-1154	115	6	proxy	proxy	ADJ
arjefm-1154	115	7	variables(i	variables(i	NOUN
arjefm-1154	115	8	)	)	PUNCT
arjefm-1154	115	9	board	board	NOUN
arjefm-1154	115	10	size	size	NOUN
arjefm-1154	115	11	measured	measure	VERB
arjefm-1154	115	12	with	with	ADP
arjefm-1154	115	13	number	number	NOUN
arjefm-1154	115	14	of	of	ADP
arjefm-1154	115	15	board	board	NOUN
arjefm-1154	115	16	members	member	NOUN
arjefm-1154	115	17	showed	show	VERB
arjefm-1154	115	18	a	a	DET
arjefm-1154	115	19	mean	mean	ADJ
arjefm-1154	115	20	value	value	NOUN
arjefm-1154	115	21	of	of	ADP
arjefm-1154	115	22	11.50	11.50	NUM
arjefm-1154	115	23	,	,	PUNCT
arjefm-1154	115	24	maximum	maximum	ADJ
arjefm-1154	115	25	value	value	NOUN
arjefm-1154	115	26	of	of	ADP
arjefm-1154	115	27	20.00	20.00	NUM
arjefm-1154	115	28	,	,	PUNCT
arjefm-1154	115	29	and	and	CCONJ
arjefm-1154	115	30	minimum	minimum	NOUN
arjefm-1154	115	31	of	of	ADP
arjefm-1154	115	32	8.00	8.00	NUM
arjefm-1154	115	33	and	and	CCONJ
arjefm-1154	115	34	standard	standard	ADJ
arjefm-1154	115	35	deviation	deviation	NOUN
arjefm-1154	115	36	of	of	ADP
arjefm-1154	115	37	342.00	342.00	NUM
arjefm-1154	115	38	.	.	PUNCT
arjefm-1154	116	1	(	(	PUNCT
arjefm-1154	116	2	ii	ii	NOUN
arjefm-1154	116	3	)	)	PUNCT
arjefm-1154	116	4	board	board	NOUN
arjefm-1154	116	5	independence	independence	NOUN
arjefm-1154	116	6	with	with	ADP
arjefm-1154	116	7	an	an	DET
arjefm-1154	116	8	average	average	ADJ
arjefm-1154	116	9	value	value	NOUN
arjefm-1154	116	10	of	of	ADP
arjefm-1154	116	11	3.38	3.38	NUM
arjefm-1154	116	12	,	,	PUNCT
arjefm-1154	116	13	maximum	maximum	ADJ
arjefm-1154	116	14	value	value	NOUN
arjefm-1154	116	15	of	of	ADP
arjefm-1154	116	16	10.00	10.00	NUM
arjefm-1154	116	17	,	,	PUNCT
arjefm-1154	116	18	minimum	minimum	NOUN
arjefm-1154	116	19	of	of	ADP
arjefm-1154	116	20	2.00	2.00	NUM
arjefm-1154	116	21	and	and	CCONJ
arjefm-1154	116	22	standard	standard	ADJ
arjefm-1154	116	23	deviation	deviation	NOUN
arjefm-1154	116	24	of	of	ADP
arjefm-1154	116	25	108.75	108.75	NUM
arjefm-1154	116	26	.	.	PUNCT
arjefm-1154	117	1	(	(	PUNCT
arjefm-1154	117	2	iii	iii	X
arjefm-1154	117	3	)	)	PUNCT
arjefm-1154	117	4	board	board	NOUN
arjefm-1154	117	5	internal	internal	ADJ
arjefm-1154	117	6	audit	audit	NOUN
arjefm-1154	117	7	staff	staff	NOUN
arjefm-1154	117	8	showed	show	VERB
arjefm-1154	117	9	an	an	DET
arjefm-1154	117	10	average	average	ADJ
arjefm-1154	117	11	value	value	NOUN
arjefm-1154	117	12	of	of	ADP
arjefm-1154	117	13	6.53	6.53	NUM
arjefm-1154	117	14	,	,	PUNCT
arjefm-1154	117	15	maximum	maximum	ADJ
arjefm-1154	117	16	value	value	NOUN
arjefm-1154	117	17	of	of	ADP
arjefm-1154	117	18	9.00	9.00	NUM
arjefm-1154	117	19	,	,	PUNCT
arjefm-1154	117	20	minimum	minimum	ADJ
arjefm-1154	117	21	value	value	NOUN
arjefm-1154	117	22	of	of	ADP
arjefm-1154	117	23	4.00	4.00	NUM
arjefm-1154	117	24	and	and	CCONJ
arjefm-1154	117	25	standard	standard	ADJ
arjefm-1154	117	26	deviation	deviation	NOUN
arjefm-1154	117	27	of	of	ADP
arjefm-1154	117	28	165.95	165.95	NUM
arjefm-1154	117	29	and	and	CCONJ
arjefm-1154	117	30	(	(	PUNCT
arjefm-1154	117	31	iv	iv	X
arjefm-1154	117	32	)	)	PUNCT
arjefm-1154	117	33	board	board	NOUN
arjefm-1154	117	34	expertise	expertise	NOUN
arjefm-1154	117	35	in	in	ADP
arjefm-1154	117	36	finance	finance	NOUN
arjefm-1154	117	37	showing	show	VERB
arjefm-1154	117	38	a	a	DET
arjefm-1154	117	39	mean	mean	ADJ
arjefm-1154	117	40	value	value	NOUN
arjefm-1154	117	41	of	of	ADP
arjefm-1154	117	42	6.44	6.44	NUM
arjefm-1154	117	43	,	,	PUNCT
arjefm-1154	117	44	maximum	maximum	ADJ
arjefm-1154	117	45	value	value	NOUN
arjefm-1154	117	46	of	of	ADP
arjefm-1154	117	47	9.00	9.00	NUM
arjefm-1154	117	48	,	,	PUNCT
arjefm-1154	117	49	minimum	minimum	NOUN
arjefm-1154	117	50	of	of	ADP
arjefm-1154	117	51	6.99	6.99	NUM
arjefm-1154	117	52	and	and	CCONJ
arjefm-1154	117	53	a	a	DET
arjefm-1154	117	54	standard	standard	ADJ
arjefm-1154	117	55	deviation	deviation	NOUN
arjefm-1154	117	56	of	of	ADP
arjefm-1154	117	57	181.69	181.69	NUM
arjefm-1154	117	58	.	.	PUNCT
arjefm-1154	118	1	(	(	PUNCT
arjefm-1154	118	2	6	6	NUM
arjefm-1154	118	3	)	)	PUNCT
arjefm-1154	118	4	control	control	NOUN
arjefm-1154	118	5	variables	variable	NOUN
arjefm-1154	118	6	with	with	ADP
arjefm-1154	118	7	proxy	proxy	ADJ
arjefm-1154	118	8	variables(i	variables(i	NOUN
arjefm-1154	118	9	)	)	PUNCT
arjefm-1154	118	10	bank	bank	NOUN
arjefm-1154	118	11	size	size	NOUN
arjefm-1154	118	12	showed	show	VERB
arjefm-1154	118	13	a	a	DET
arjefm-1154	118	14	mean	mean	ADJ
arjefm-1154	118	15	value	value	NOUN
arjefm-1154	118	16	of	of	ADP
arjefm-1154	118	17	9.16	9.16	NUM
arjefm-1154	118	18	,	,	PUNCT
arjefm-1154	118	19	maximum	maximum	ADJ
arjefm-1154	118	20	value	value	NOUN
arjefm-1154	118	21	of	of	ADP
arjefm-1154	118	22	16.03	16.03	NUM
arjefm-1154	118	23	,	,	PUNCT
arjefm-1154	118	24	and	and	CCONJ
arjefm-1154	118	25	minimum	minimum	NOUN
arjefm-1154	118	26	of	of	ADP
arjefm-1154	118	27	5.56	5.56	NUM
arjefm-1154	118	28	and	and	CCONJ
arjefm-1154	118	29	standard	standard	ADJ
arjefm-1154	118	30	deviation	deviation	NOUN
arjefm-1154	118	31	of	of	ADP
arjefm-1154	118	32	156.42	156.42	NUM
arjefm-1154	118	33	.	.	PUNCT
arjefm-1154	119	1	(	(	PUNCT
arjefm-1154	119	2	ii	ii	NOUN
arjefm-1154	119	3	)	)	PUNCT
arjefm-1154	119	4	leverage	leverage	NOUN
arjefm-1154	119	5	with	with	ADP
arjefm-1154	119	6	an	an	DET
arjefm-1154	119	7	average	average	ADJ
arjefm-1154	119	8	value	value	NOUN
arjefm-1154	119	9	of	of	ADP
arjefm-1154	119	10	66.12	66.12	NUM
arjefm-1154	119	11	,	,	PUNCT
arjefm-1154	119	12	maximum	maximum	ADJ
arjefm-1154	119	13	value	value	NOUN
arjefm-1154	119	14	of	of	ADP
arjefm-1154	119	15	93.01	93.01	NUM
arjefm-1154	119	16	,	,	PUNCT
arjefm-1154	119	17	minimum	minimum	NOUN
arjefm-1154	119	18	of	of	ADP
arjefm-1154	119	19	5.56	5.56	NUM
arjefm-1154	119	20	and	and	CCONJ
arjefm-1154	119	21	standard	standard	ADJ
arjefm-1154	119	22	deviation	deviation	NOUN
arjefm-1154	119	23	of	of	ADP
arjefm-1154	119	24	89567.04	89567.04	NUM
arjefm-1154	119	25	.	.	PUNCT
arjefm-1154	119	26	table	table	NOUN
arjefm-1154	119	27	3	3	NUM
arjefm-1154	119	28	:	:	PUNCT
arjefm-1154	119	29	descriptive	descriptive	ADJ
arjefm-1154	119	30	analysis	analysis	NOUN
arjefm-1154	119	31	for	for	ADP
arjefm-1154	119	32	internal	internal	ADJ
arjefm-1154	119	33	control	control	NOUN
arjefm-1154	119	34	variables	variable	NOUN
arjefm-1154	119	35	and	and	CCONJ
arjefm-1154	119	36	operational	operational	ADJ
arjefm-1154	119	37	risk	risk	NOUN
arjefm-1154	119	38	variable	variable	NOUN
arjefm-1154	119	39	from	from	ADP
arjefm-1154	119	40	2013	2013	NUM
arjefm-1154	119	41	-	-	SYM
arjefm-1154	119	42	2017	2017	NUM
arjefm-1154	119	43	variables	variable	NOUN
arjefm-1154	119	44	commercial	commercial	ADJ
arjefm-1154	119	45	banks	bank	NOUN
arjefm-1154	119	46	mean	mean	VERB
arjefm-1154	119	47	max	max	PROPN
arjefm-1154	119	48	min	min	PROPN
arjefm-1154	119	49	std	std	PROPN
arjefm-1154	119	50	.	.	PROPN
arjefm-1154	119	51	dev	dev	PROPN
arjefm-1154	119	52	.	.	PUNCT
arjefm-1154	120	1	dependent	dependent	ADJ
arjefm-1154	120	2	variable	variable	ADJ
arjefm-1154	120	3	operational	operational	ADJ
arjefm-1154	120	4	risk	risk	NOUN
arjefm-1154	120	5	5.38	5.38	NUM
arjefm-1154	120	6	6.87	6.87	NUM
arjefm-1154	120	7	4.30	4.30	NUM
arjefm-1154	120	8	30.09	30.09	NUM
arjefm-1154	120	9	control	control	NOUN
arjefm-1154	120	10	environment	environment	NOUN
arjefm-1154	120	11	:	:	PUNCT
arjefm-1154	120	12	internal	internal	ADJ
arjefm-1154	120	13	and	and	CCONJ
arjefm-1154	120	14	external	external	ADJ
arjefm-1154	120	15	internal	internal	ADJ
arjefm-1154	120	16	environment	environment	NOUN
arjefm-1154	120	17	:	:	PUNCT
arjefm-1154	120	18	bank	bank	NOUN
arjefm-1154	120	19	strength	strength	NOUN
arjefm-1154	120	20	(	(	PUNCT
arjefm-1154	120	21	bs	bs	NOUN
arjefm-1154	120	22	)	)	PUNCT
arjefm-1154	120	23	(	(	PUNCT
arjefm-1154	120	24	ratio	ratio	NOUN
arjefm-1154	120	25	)	)	PUNCT
arjefm-1154	120	26	income	income	NOUN
arjefm-1154	120	27	diversification	diversification	NOUN
arjefm-1154	120	28	(	(	PUNCT
arjefm-1154	120	29	id)(ratio	id)(ratio	INTJ
arjefm-1154	120	30	)	)	PUNCT
arjefm-1154	120	31	liquidity	liquidity	NOUN
arjefm-1154	120	32	(	(	PUNCT
arjefm-1154	120	33	ld	ld	PROPN
arjefm-1154	120	34	)	)	PUNCT
arjefm-1154	120	35	(	(	PUNCT
arjefm-1154	120	36	ratio	ratio	NOUN
arjefm-1154	120	37	)	)	PUNCT
arjefm-1154	120	38	employee	employee	NOUN
arjefm-1154	120	39	size	size	NOUN
arjefm-1154	120	40	23.58	23.58	NUM
arjefm-1154	120	41	2.21	2.21	NUM
arjefm-1154	120	42	19.48	19.48	NUM
arjefm-1154	120	43	3.48	3.48	NUM
arjefm-1154	120	44	223.00	223.00	NUM
arjefm-1154	120	45	92.00	92.00	NUM
arjefm-1154	120	46	86.29	86.29	NUM
arjefm-1154	120	47	4.97	4.97	NUM
arjefm-1154	120	48	12.50	12.50	NUM
arjefm-1154	120	49	0.84	0.84	NUM
arjefm-1154	120	50	1.65	1.65	NUM
arjefm-1154	120	51	2.74	2.74	NUM
arjefm-1154	120	52	4252.00	4252.00	NUM
arjefm-1154	120	53	8175.40	8175.40	NUM
arjefm-1154	120	54	2842.7	2842.7	NUM
arjefm-1154	120	55	13.74	13.74	NUM
arjefm-1154	120	56	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1154	120	57	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	120	58	american	american	PROPN
arjefm-1154	120	59	research	research	PROPN
arjefm-1154	120	60	journal	journal	PROPN
arjefm-1154	120	61	of	of	ADP
arjefm-1154	120	62	economics	economic	NOUN
arjefm-1154	120	63	,	,	PUNCT
arjefm-1154	120	64	finance	finance	NOUN
arjefm-1154	120	65	and	and	CCONJ
arjefm-1154	120	66	management	management	NOUN
arjefm-1154	120	67	volume	volume	NOUN
arjefm-1154	120	68	13	13	NUM
arjefm-1154	120	69	issue	issue	NOUN
arjefm-1154	120	70	1	1	NUM
arjefm-1154	120	71	,	,	PUNCT
arjefm-1154	120	72	january	january	PROPN
arjefm-1154	120	73	-	-	PUNCT
arjefm-1154	120	74	march	march	PROPN
arjefm-1154	120	75	2025	2025	NUM
arjefm-1154	120	76	issn	issn	NOUN
arjefm-1154	120	77	:	:	PUNCT
arjefm-1154	120	78	2836	2836	NUM
arjefm-1154	120	79	-	-	SYM
arjefm-1154	120	80	9416	9416	NUM
arjefm-1154	120	81	impact	impact	NOUN
arjefm-1154	120	82	factor	factor	NOUN
arjefm-1154	120	83	:	:	PUNCT
arjefm-1154	120	84	6.41	6.41	NUM
arjefm-1154	120	85	journal	journal	NOUN
arjefm-1154	120	86	homepage	homepage	NOUN
arjefm-1154	120	87	:	:	PUNCT
arjefm-1154	120	88	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	120	89	,	,	PUNCT
arjefm-1154	120	90	email	email	NOUN
arjefm-1154	120	91	:	:	PUNCT
arjefm-1154	120	92	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	120	93	official	official	ADJ
arjefm-1154	120	94	journal	journal	PROPN
arjefm-1154	120	95	of	of	ADP
arjefm-1154	120	96	america	america	PROPN
arjefm-1154	120	97	serial	serial	PROPN
arjefm-1154	120	98	publication	publication	NOUN
arjefm-1154	120	99	american	american	PROPN
arjefm-1154	120	100	research	research	PROPN
arjefm-1154	120	101	journal	journal	PROPN
arjefm-1154	120	102	of	of	ADP
arjefm-1154	120	103	economics	economic	NOUN
arjefm-1154	120	104	,	,	PUNCT
arjefm-1154	120	105	finance	finance	NOUN
arjefm-1154	120	106	and	and	CCONJ
arjefm-1154	120	107	management	management	NOUN
arjefm-1154	120	108	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	120	109	,	,	PUNCT
arjefm-1154	120	110	email	email	NOUN
arjefm-1154	120	111	:	:	PUNCT
arjefm-1154	120	112	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	120	113	32	32	NUM
arjefm-1154	121	1	|	|	ADV
arjefm-1154	121	2	p	p	X
arjefm-1154	121	3	a	a	DET
arjefm-1154	121	4	g	g	NOUN
arjefm-1154	121	5	e	e	NOUN
arjefm-1154	121	6	(	(	PUNCT
arjefm-1154	121	7	es	es	NOUN
arjefm-1154	121	8	)	)	PUNCT
arjefm-1154	121	9	external	external	ADJ
arjefm-1154	121	10	environment	environment	NOUN
arjefm-1154	121	11	:	:	PUNCT
arjefm-1154	121	12	technology	technology	NOUN
arjefm-1154	121	13	(	(	PUNCT
arjefm-1154	121	14	tec	tec	ADJ
arjefm-1154	121	15	)	)	PUNCT
arjefm-1154	121	16	socioenvironmental	socioenvironmental	ADJ
arjefm-1154	121	17	factors	factor	NOUN
arjefm-1154	121	18	(	(	PUNCT
arjefm-1154	121	19	sef	sef	NOUN
arjefm-1154	121	20	)	)	PUNCT
arjefm-1154	121	21	economic	economic	ADJ
arjefm-1154	121	22	factor	factor	NOUN
arjefm-1154	121	23	(	(	PUNCT
arjefm-1154	121	24	ecf	ecf	PROPN
arjefm-1154	121	25	)	)	PUNCT
arjefm-1154	121	26	legal	legal	ADJ
arjefm-1154	121	27	factors	factor	NOUN
arjefm-1154	121	28	(	(	PUNCT
arjefm-1154	121	29	lgf	lgf	NOUN
arjefm-1154	121	30	)	)	PUNCT
arjefm-1154	121	31	4.07	4.07	NUM
arjefm-1154	121	32	32.10	32.10	NUM
arjefm-1154	121	33	3.59	3.59	NUM
arjefm-1154	121	34	7.40	7.40	NUM
arjefm-1154	121	35	5.41	5.41	NUM
arjefm-1154	121	36	143.00	143.00	NUM
arjefm-1154	121	37	8.45	8.45	NUM
arjefm-1154	121	38	112.00	112.00	NUM
arjefm-1154	121	39	3.09	3.09	NUM
arjefm-1154	121	40	6.00	6.00	NUM
arjefm-1154	121	41	3.10	3.10	NUM
arjefm-1154	121	42	6.08	6.08	NUM
arjefm-1154	121	43	24.54	24.54	NUM
arjefm-1154	121	44	3956.90	3956.90	NUM
arjefm-1154	121	45	7.49	7.49	NUM
arjefm-1154	121	46	27.45	27.45	NUM
arjefm-1154	121	47	control	control	NOUN
arjefm-1154	121	48	activities	activity	NOUN
arjefm-1154	121	49	internal	internal	ADJ
arjefm-1154	121	50	check	check	NOUN
arjefm-1154	121	51	(	(	PUNCT
arjefm-1154	121	52	ick	ick	NOUN
arjefm-1154	121	53	)	)	PUNCT
arjefm-1154	121	54	compliance	compliance	NOUN
arjefm-1154	121	55	and	and	CCONJ
arjefm-1154	121	56	prudence	prudence	NOUN
arjefm-1154	121	57	(	(	PUNCT
arjefm-1154	121	58	clp	clp	NOUN
arjefm-1154	121	59	)	)	PUNCT
arjefm-1154	121	60	internal	internal	ADJ
arjefm-1154	121	61	auditors	auditor	NOUN
arjefm-1154	121	62	(	(	PUNCT
arjefm-1154	121	63	iad	iad	PROPN
arjefm-1154	121	64	)	)	PUNCT
arjefm-1154	121	65	56.54	56.54	NUM
arjefm-1154	121	66	0.99	0.99	NUM
arjefm-1154	122	1	382.64	382.64	NUM
arjefm-1154	122	2	6.00	6.00	NUM
arjefm-1154	122	3	776.00	776.00	NUM
arjefm-1154	122	4	137.00	137.00	NUM
arjefm-1154	122	5	23.00	23.00	NUM
arjefm-1154	122	6	0.00	0.00	NUM
arjefm-1154	122	7	147.00	147.00	NUM
arjefm-1154	122	8	40147.89	40147.89	NUM
arjefm-1154	122	9	124.99	124.99	NUM
arjefm-1154	122	10	2428.09	2428.09	NUM
arjefm-1154	122	11	risk	risk	NOUN
arjefm-1154	122	12	assessment	assessment	NOUN
arjefm-1154	122	13	employee	employee	NOUN
arjefm-1154	122	14	turnover	turnover	NOUN
arjefm-1154	122	15	(	(	PUNCT
arjefm-1154	122	16	et	et	NOUN
arjefm-1154	122	17	)	)	PUNCT
arjefm-1154	122	18	(	(	PUNCT
arjefm-1154	122	19	%	%	INTJ
arjefm-1154	122	20	)	)	PUNCT
arjefm-1154	122	21	personnel	personnel	NOUN
arjefm-1154	122	22	quality	quality	NOUN
arjefm-1154	122	23	(	(	PUNCT
arjefm-1154	122	24	pq	pq	NOUN
arjefm-1154	122	25	)	)	PUNCT
arjefm-1154	122	26	68.85	68.85	NUM
arjefm-1154	122	27	7.55	7.55	NUM
arjefm-1154	122	28	14.10	14.10	NUM
arjefm-1154	122	29	14.10	14.10	NUM
arjefm-1154	122	30	29.00	29.00	NUM
arjefm-1154	122	31	4.40	4.40	NUM
arjefm-1154	122	32	47670.20	47670.20	NUM
arjefm-1154	122	33	314.20	314.20	NUM
arjefm-1154	122	34	information	information	NOUN
arjefm-1154	122	35	and	and	CCONJ
arjefm-1154	122	36	communicati	communicati	ADJ
arjefm-1154	122	37	on	on	ADP
arjefm-1154	122	38	feedback	feedback	NOUN
arjefm-1154	122	39	(	(	PUNCT
arjefm-1154	122	40	fdb	fdb	ADJ
arjefm-1154	122	41	)	)	PUNCT
arjefm-1154	122	42	feedforward	feedforward	NOUN
arjefm-1154	122	43	(	(	PUNCT
arjefm-1154	122	44	fdf	fdf	ADJ
arjefm-1154	122	45	)	)	PUNCT
arjefm-1154	122	46	time	time	NOUN
arjefm-1154	122	47	lag	lag	NOUN
arjefm-1154	122	48	(	(	PUNCT
arjefm-1154	122	49	tlg	tlg	PROPN
arjefm-1154	122	50	)	)	PUNCT
arjefm-1154	122	51	0.69	0.69	NUM
arjefm-1154	122	52	0.61	0.61	NUM
arjefm-1154	122	53	0.67	0.67	NUM
arjefm-1154	122	54	1.00	1.00	NUM
arjefm-1154	122	55	1.00	1.00	NUM
arjefm-1154	122	56	1.00	1.00	NUM
arjefm-1154	122	57	0.00	0.00	NUM
arjefm-1154	122	58	0.00	0.00	NUM
arjefm-1154	122	59	0.00	0.00	NUM
arjefm-1154	122	60	17.19	17.19	NUM
arjefm-1154	122	61	18.84	18.84	NUM
arjefm-1154	122	62	17.44	17.44	NUM
arjefm-1154	122	63	monitoring	monitoring	NOUN
arjefm-1154	122	64	board	board	NOUN
arjefm-1154	122	65	size	size	NOUN
arjefm-1154	122	66	(	(	PUNCT
arjefm-1154	122	67	bds	bds	NOUN
arjefm-1154	122	68	)	)	PUNCT
arjefm-1154	122	69	board	board	NOUN
arjefm-1154	122	70	independence	independence	NOUN
arjefm-1154	122	71	(	(	PUNCT
arjefm-1154	122	72	bdi	bdi	PROPN
arjefm-1154	122	73	)	)	PUNCT
arjefm-1154	122	74	board	board	PROPN
arjefm-1154	122	75	internal	internal	ADJ
arjefm-1154	122	76	audit	audit	NOUN
arjefm-1154	122	77	(	(	PUNCT
arjefm-1154	122	78	bias	bias	NOUN
arjefm-1154	122	79	)	)	PUNCT
arjefm-1154	122	80	board	board	NOUN
arjefm-1154	122	81	with	with	ADP
arjefm-1154	122	82	expertise	expertise	NOUN
arjefm-1154	122	83	in	in	ADP
arjefm-1154	122	84	finance	finance	NOUN
arjefm-1154	122	85	(	(	PUNCT
arjefm-1154	122	86	bef	bef	NOUN
arjefm-1154	122	87	)	)	PUNCT
arjefm-1154	122	88	11.50	11.50	NUM
arjefm-1154	122	89	3.38	3.38	NUM
arjefm-1154	122	90	6.53	6.53	NUM
arjefm-1154	122	91	6.44	6.44	NUM
arjefm-1154	122	92	20.00	20.00	NUM
arjefm-1154	122	93	10.00	10.00	NUM
arjefm-1154	122	94	9.00	9.00	NUM
arjefm-1154	122	95	9.00	9.00	NUM
arjefm-1154	122	96	8.00	8.00	NUM
arjefm-1154	122	97	2.00	2.00	NUM
arjefm-1154	122	98	4.00	4.00	NUM
arjefm-1154	122	99	6.99	6.99	NUM
arjefm-1154	122	100	342.00	342.00	NUM
arjefm-1154	122	101	108.75	108.75	NUM
arjefm-1154	122	102	165.95	165.95	NUM
arjefm-1154	122	103	181.69	181.69	NUM
arjefm-1154	122	104	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1154	122	105	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	123	1	american	american	PROPN
arjefm-1154	123	2	research	research	PROPN
arjefm-1154	123	3	journal	journal	PROPN
arjefm-1154	123	4	of	of	ADP
arjefm-1154	123	5	economics	economic	NOUN
arjefm-1154	123	6	,	,	PUNCT
arjefm-1154	123	7	finance	finance	NOUN
arjefm-1154	123	8	and	and	CCONJ
arjefm-1154	123	9	management	management	NOUN
arjefm-1154	123	10	volume	volume	NOUN
arjefm-1154	123	11	13	13	NUM
arjefm-1154	123	12	issue	issue	NOUN
arjefm-1154	123	13	1	1	NUM
arjefm-1154	123	14	,	,	PUNCT
arjefm-1154	123	15	january	january	PROPN
arjefm-1154	123	16	-	-	PUNCT
arjefm-1154	123	17	march	march	PROPN
arjefm-1154	123	18	2025	2025	NUM
arjefm-1154	123	19	issn	issn	NOUN
arjefm-1154	123	20	:	:	PUNCT
arjefm-1154	123	21	2836	2836	NUM
arjefm-1154	123	22	-	-	SYM
arjefm-1154	123	23	9416	9416	NUM
arjefm-1154	123	24	impact	impact	NOUN
arjefm-1154	123	25	factor	factor	NOUN
arjefm-1154	123	26	:	:	PUNCT
arjefm-1154	123	27	6.41	6.41	NUM
arjefm-1154	123	28	journal	journal	NOUN
arjefm-1154	123	29	homepage	homepage	NOUN
arjefm-1154	123	30	:	:	PUNCT
arjefm-1154	123	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	123	32	,	,	PUNCT
arjefm-1154	123	33	email	email	NOUN
arjefm-1154	123	34	:	:	PUNCT
arjefm-1154	124	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	124	2	official	official	ADJ
arjefm-1154	124	3	journal	journal	PROPN
arjefm-1154	124	4	of	of	ADP
arjefm-1154	124	5	america	america	PROPN
arjefm-1154	124	6	serial	serial	PROPN
arjefm-1154	124	7	publication	publication	NOUN
arjefm-1154	124	8	american	american	PROPN
arjefm-1154	124	9	research	research	PROPN
arjefm-1154	124	10	journal	journal	PROPN
arjefm-1154	124	11	of	of	ADP
arjefm-1154	124	12	economics	economic	NOUN
arjefm-1154	124	13	,	,	PUNCT
arjefm-1154	124	14	finance	finance	NOUN
arjefm-1154	124	15	and	and	CCONJ
arjefm-1154	124	16	management	management	NOUN
arjefm-1154	124	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	124	18	,	,	PUNCT
arjefm-1154	124	19	email	email	NOUN
arjefm-1154	124	20	:	:	PUNCT
arjefm-1154	124	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	125	1	33	33	NUM
arjefm-1154	126	1	|	|	ADV
arjefm-1154	126	2	p	p	X
arjefm-1154	126	3	a	a	DET
arjefm-1154	126	4	g	g	PROPN
arjefm-1154	126	5	e	e	NOUN
arjefm-1154	126	6	source	source	NOUN
arjefm-1154	126	7	:	:	PUNCT
arjefm-1154	126	8	output	output	NOUN
arjefm-1154	126	9	generated	generate	VERB
arjefm-1154	126	10	using	use	VERB
arjefm-1154	126	11	eviews	eviews	PROPN
arjefm-1154	126	12	7	7	NUM
arjefm-1154	126	13	4.2	4.2	NUM
arjefm-1154	126	14	normality	normality	NOUN
arjefm-1154	126	15	test	test	NOUN
arjefm-1154	126	16	jargue	jargue	NOUN
arjefm-1154	126	17	-	-	PUNCT
arjefm-1154	126	18	bera	bera	NOUN
arjefm-1154	126	19	test	test	NOUN
arjefm-1154	126	20	of	of	ADP
arjefm-1154	126	21	normality	normality	NOUN
arjefm-1154	126	22	was	be	AUX
arjefm-1154	126	23	used	use	VERB
arjefm-1154	126	24	to	to	PART
arjefm-1154	126	25	identify	identify	VERB
arjefm-1154	126	26	the	the	DET
arjefm-1154	126	27	normality	normality	NOUN
arjefm-1154	126	28	of	of	ADP
arjefm-1154	126	29	error	error	NOUN
arjefm-1154	126	30	term	term	NOUN
arjefm-1154	126	31	.	.	PUNCT
arjefm-1154	127	1	it	it	PRON
arjefm-1154	127	2	is	be	AUX
arjefm-1154	127	3	tested	test	VERB
arjefm-1154	127	4	at	at	ADP
arjefm-1154	127	5	0.05	0.05	NUM
arjefm-1154	127	6	level	level	NOUN
arjefm-1154	127	7	of	of	ADP
arjefm-1154	127	8	significance	significance	NOUN
arjefm-1154	127	9	.	.	PUNCT
arjefm-1154	128	1	the	the	DET
arjefm-1154	128	2	decision	decision	NOUN
arjefm-1154	128	3	rule	rule	NOUN
arjefm-1154	128	4	is	be	AUX
arjefm-1154	128	5	to	to	PART
arjefm-1154	128	6	reject	reject	VERB
arjefm-1154	128	7	the	the	DET
arjefm-1154	128	8	null	null	ADJ
arjefm-1154	128	9	hypothesis	hypothesis	NOUN
arjefm-1154	128	10	,	,	PUNCT
arjefm-1154	128	11	when	when	SCONJ
arjefm-1154	128	12	p.	p.	NOUN
arjefm-1154	128	13	value	value	NOUN
arjefm-1154	128	14	is	be	AUX
arjefm-1154	128	15	less	less	ADJ
arjefm-1154	128	16	than	than	ADP
arjefm-1154	128	17	0.05	0.05	NUM
arjefm-1154	128	18	level	level	NOUN
arjefm-1154	128	19	of	of	ADP
arjefm-1154	128	20	significance	significance	NOUN
arjefm-1154	128	21	,	,	PUNCT
arjefm-1154	128	22	otherwise	otherwise	ADV
arjefm-1154	128	23	,	,	PUNCT
arjefm-1154	128	24	do	do	AUX
arjefm-1154	128	25	not	not	PART
arjefm-1154	128	26	reject	reject	VERB
arjefm-1154	128	27	.	.	PUNCT
arjefm-1154	129	1	the	the	DET
arjefm-1154	129	2	null	null	ADJ
arjefm-1154	129	3	hypothesis	hypothesis	NOUN
arjefm-1154	129	4	that	that	PRON
arjefm-1154	129	5	error	error	NOUN
arjefm-1154	129	6	terms	term	NOUN
arjefm-1154	129	7	are	be	AUX
arjefm-1154	129	8	normally	normally	ADV
arjefm-1154	129	9	distributed	distribute	VERB
arjefm-1154	129	10	is	be	AUX
arjefm-1154	129	11	rejected	reject	VERB
arjefm-1154	129	12	at	at	ADP
arjefm-1154	129	13	5	5	NUM
arjefm-1154	129	14	%	%	NOUN
arjefm-1154	129	15	level	level	NOUN
arjefm-1154	129	16	of	of	ADP
arjefm-1154	129	17	significance	significance	NOUN
arjefm-1154	129	18	for	for	ADP
arjefm-1154	129	19	all	all	DET
arjefm-1154	129	20	the	the	DET
arjefm-1154	129	21	variables	variable	NOUN
arjefm-1154	129	22	.	.	PUNCT
arjefm-1154	130	1	thus	thus	ADV
arjefm-1154	130	2	,	,	PUNCT
arjefm-1154	130	3	error	error	NOUN
arjefm-1154	130	4	term	term	NOUN
arjefm-1154	130	5	is	be	AUX
arjefm-1154	130	6	not	not	PART
arjefm-1154	130	7	normally	normally	ADV
arjefm-1154	130	8	distributed	distribute	VERB
arjefm-1154	130	9	.	.	PUNCT
arjefm-1154	131	1	the	the	DET
arjefm-1154	131	2	variable	variable	NOUN
arjefm-1154	131	3	used	use	VERB
arjefm-1154	131	4	in	in	ADP
arjefm-1154	131	5	the	the	DET
arjefm-1154	131	6	study	study	NOUN
arjefm-1154	131	7	lacks	lack	VERB
arjefm-1154	131	8	normality	normality	NOUN
arjefm-1154	131	9	for	for	ADP
arjefm-1154	131	10	selected	select	VERB
arjefm-1154	131	11	commercial	commercial	ADJ
arjefm-1154	131	12	banks	bank	NOUN
arjefm-1154	131	13	quoted	quote	VERB
arjefm-1154	131	14	in	in	ADP
arjefm-1154	131	15	the	the	DET
arjefm-1154	131	16	nigerian	nigerian	ADJ
arjefm-1154	131	17	stock	stock	NOUN
arjefm-1154	131	18	exchange	exchange	PROPN
arjefm-1154	131	19	.	.	PUNCT
arjefm-1154	132	1	table	table	NOUN
arjefm-1154	132	2	4	4	NUM
arjefm-1154	132	3	:	:	PUNCT
arjefm-1154	132	4	result	result	NOUN
arjefm-1154	132	5	of	of	ADP
arjefm-1154	132	6	jarguebera	jarguebera	NOUN
arjefm-1154	132	7	satistics	satistic	NOUN
arjefm-1154	132	8	for	for	ADP
arjefm-1154	132	9	the	the	DET
arjefm-1154	132	10	test	test	NOUN
arjefm-1154	132	11	of	of	ADP
arjefm-1154	132	12	normality	normality	NOUN
arjefm-1154	132	13	control	control	NOUN
arjefm-1154	132	14	variables	variable	NOUN
arjefm-1154	132	15	bank	bank	NOUN
arjefm-1154	132	16	size	size	NOUN
arjefm-1154	132	17	(	(	PUNCT
arjefm-1154	132	18	bks	bks	NOUN
arjefm-1154	132	19	)	)	PUNCT
arjefm-1154	132	20	leverage	leverage	NOUN
arjefm-1154	132	21	(	(	PUNCT
arjefm-1154	132	22	lev	lev	NOUN
arjefm-1154	132	23	)	)	PUNCT
arjefm-1154	132	24	(	(	PUNCT
arjefm-1154	132	25	ratio	ratio	NOUN
arjefm-1154	132	26	)	)	PUNCT
arjefm-1154	132	27	9.16	9.16	NUM
arjefm-1154	133	1	66.12	66.12	NUM
arjefm-1154	133	2	16.03	16.03	NUM
arjefm-1154	133	3	93.01	93.01	NUM
arjefm-1154	133	4	5.56	5.56	NUM
arjefm-1154	133	5	5.56	5.56	NUM
arjefm-1154	133	6	156.42	156.42	NUM
arjefm-1154	133	7	89567.04	89567.04	NUM
arjefm-1154	133	8	variables	variable	NOUN
arjefm-1154	133	9	commercial	commercial	ADJ
arjefm-1154	133	10	banks	bank	NOUN
arjefm-1154	133	11	jarque	jarque	NOUN
arjefm-1154	133	12	-	-	PUNCT
arjefm-1154	133	13	bera	bera	NOUN
arjefm-1154	133	14	prob	prob	NOUN
arjefm-1154	133	15	.	.	PUNCT
arjefm-1154	134	1	dependent	dependent	ADJ
arjefm-1154	134	2	variable	variable	ADJ
arjefm-1154	134	3	operational	operational	ADJ
arjefm-1154	134	4	risk	risk	NOUN
arjefm-1154	134	5	1.59	1.59	NUM
arjefm-1154	134	6	0.35	0.35	NUM
arjefm-1154	134	7	control	control	NOUN
arjefm-1154	134	8	environment	environment	NOUN
arjefm-1154	134	9	:	:	PUNCT
arjefm-1154	134	10	internal	internal	ADJ
arjefm-1154	134	11	and	and	CCONJ
arjefm-1154	134	12	external	external	ADJ
arjefm-1154	134	13	internal	internal	ADJ
arjefm-1154	134	14	environment	environment	NOUN
arjefm-1154	134	15	:	:	PUNCT
arjefm-1154	134	16	bank	bank	NOUN
arjefm-1154	134	17	strength	strength	NOUN
arjefm-1154	134	18	(	(	PUNCT
arjefm-1154	134	19	bs	bs	NOUN
arjefm-1154	134	20	)	)	PUNCT
arjefm-1154	134	21	(	(	PUNCT
arjefm-1154	134	22	ratio	ratio	NOUN
arjefm-1154	134	23	)	)	PUNCT
arjefm-1154	134	24	income	income	NOUN
arjefm-1154	134	25	diversification	diversification	NOUN
arjefm-1154	134	26	(	(	PUNCT
arjefm-1154	134	27	id)(tobin	id)(tobin	PROPN
arjefm-1154	134	28	’s	’s	ADJ
arjefm-1154	134	29	q	q	NOUN
arjefm-1154	134	30	)	)	PUNCT
arjefm-1154	134	31	liquidity	liquidity	NOUN
arjefm-1154	134	32	(	(	PUNCT
arjefm-1154	134	33	ld	ld	PROPN
arjefm-1154	134	34	)	)	PUNCT
arjefm-1154	134	35	(	(	PUNCT
arjefm-1154	134	36	ratio	ratio	NOUN
arjefm-1154	134	37	)	)	PUNCT
arjefm-1154	134	38	employee	employee	NOUN
arjefm-1154	134	39	size	size	NOUN
arjefm-1154	134	40	(	(	PUNCT
arjefm-1154	134	41	es	es	NOUN
arjefm-1154	134	42	)	)	PUNCT
arjefm-1154	134	43	15828.36	15828.36	NUM
arjefm-1154	134	44	19681.30	19681.30	NUM
arjefm-1154	134	45	215.47	215.47	NUM
arjefm-1154	134	46	29.47	29.47	NUM
arjefm-1154	134	47	0.00	0.00	NUM
arjefm-1154	134	48	0.00	0.00	NUM
arjefm-1154	134	49	0.00	0.00	NUM
arjefm-1154	134	50	0.00	0.00	NUM
arjefm-1154	134	51	external	external	ADJ
arjefm-1154	134	52	environment	environment	NOUN
arjefm-1154	134	53	:	:	PUNCT
arjefm-1154	134	54	technology	technology	NOUN
arjefm-1154	134	55	(	(	PUNCT
arjefm-1154	134	56	it	it	PRON
arjefm-1154	134	57	)	)	PUNCT
arjefm-1154	134	58	socio	socio	NOUN
arjefm-1154	134	59	-	-	PUNCT
arjefm-1154	134	60	environmental	environmental	ADJ
arjefm-1154	134	61	factors	factor	NOUN
arjefm-1154	134	62	(	(	PUNCT
arjefm-1154	134	63	sef	sef	NOUN
arjefm-1154	134	64	)	)	PUNCT
arjefm-1154	134	65	economic	economic	ADJ
arjefm-1154	134	66	factor	factor	NOUN
arjefm-1154	134	67	(	(	PUNCT
arjefm-1154	134	68	ecf	ecf	PROPN
arjefm-1154	134	69	)	)	PUNCT
arjefm-1154	134	70	legal	legal	ADJ
arjefm-1154	134	71	factors	factor	NOUN
arjefm-1154	134	72	(	(	PUNCT
arjefm-1154	134	73	lgf	lgf	NOUN
arjefm-1154	134	74	)	)	PUNCT
arjefm-1154	134	75	1.90	1.90	NUM
arjefm-1154	134	76	264.01	264.01	NUM
arjefm-1154	134	77	4.58	4.58	NUM
arjefm-1154	134	78	3.66	3.66	NUM
arjefm-1154	134	79	0.39	0.39	NUM
arjefm-1154	134	80	0.00	0.00	NUM
arjefm-1154	134	81	0.10	0.10	NUM
arjefm-1154	134	82	0.16	0.16	NUM
arjefm-1154	134	83	control	control	NOUN
arjefm-1154	134	84	activities	activity	NOUN
arjefm-1154	134	85	internal	internal	ADJ
arjefm-1154	134	86	check	check	NOUN
arjefm-1154	134	87	(	(	PUNCT
arjefm-1154	134	88	ick	ick	NOUN
arjefm-1154	134	89	)	)	PUNCT
arjefm-1154	134	90	compliance	compliance	NOUN
arjefm-1154	134	91	and	and	CCONJ
arjefm-1154	134	92	prudence	prudence	NOUN
arjefm-1154	134	93	(	(	PUNCT
arjefm-1154	134	94	clp	clp	NOUN
arjefm-1154	134	95	)	)	PUNCT
arjefm-1154	134	96	internal	internal	ADJ
arjefm-1154	134	97	auditors	auditor	NOUN
arjefm-1154	134	98	(	(	PUNCT
arjefm-1154	134	99	iad	iad	PROPN
arjefm-1154	134	100	)	)	PUNCT
arjefm-1154	134	101	8.09	8.09	NUM
arjefm-1154	134	102	57.48	57.48	NUM
arjefm-1154	134	103	6.38	6.38	NUM
arjefm-1154	134	104	0.01	0.01	NUM
arjefm-1154	134	105	0.00	0.00	NUM
arjefm-1154	134	106	0.04	0.04	NUM
arjefm-1154	134	107	risk	risk	NOUN
arjefm-1154	134	108	assessment	assessment	NOUN
arjefm-1154	134	109	employee	employee	NOUN
arjefm-1154	134	110	turnover	turnover	NOUN
arjefm-1154	134	111	(	(	PUNCT
arjefm-1154	134	112	et	et	NOUN
arjefm-1154	134	113	)	)	PUNCT
arjefm-1154	134	114	(	(	PUNCT
arjefm-1154	134	115	%	%	INTJ
arjefm-1154	134	116	)	)	PUNCT
arjefm-1154	134	117	personnel	personnel	NOUN
arjefm-1154	134	118	quality	quality	NOUN
arjefm-1154	134	119	(	(	PUNCT
arjefm-1154	134	120	pq	pq	NOUN
arjefm-1154	134	121	)	)	PUNCT
arjefm-1154	134	122	3.94	3.94	NUM
arjefm-1154	134	123	61.33	61.33	NUM
arjefm-1154	134	124	0.13	0.13	NUM
arjefm-1154	134	125	0.00	0.00	NUM
arjefm-1154	134	126	information	information	NOUN
arjefm-1154	134	127	and	and	CCONJ
arjefm-1154	134	128	communication	communication	NOUN
arjefm-1154	134	129	feedback	feedback	NOUN
arjefm-1154	134	130	(	(	PUNCT
arjefm-1154	134	131	fdb	fdb	NOUN
arjefm-1154	134	132	)	)	PUNCT
arjefm-1154	134	133	feedforward	feedforward	NOUN
arjefm-1154	134	134	(	(	PUNCT
arjefm-1154	134	135	fdf	fdf	ADJ
arjefm-1154	134	136	)	)	PUNCT
arjefm-1154	134	137	time	time	NOUN
arjefm-1154	134	138	lag	lag	NOUN
arjefm-1154	134	139	(	(	PUNCT
arjefm-1154	134	140	tlg	tlg	PROPN
arjefm-1154	134	141	)	)	PUNCT
arjefm-1154	135	1	14.76	14.76	NUM
arjefm-1154	135	2	13.29	13.29	NUM
arjefm-1154	135	3	14.08	14.08	NUM
arjefm-1154	135	4	0.00	0.00	NUM
arjefm-1154	135	5	0.01	0.01	NUM
arjefm-1154	135	6	0.00	0.00	NUM
arjefm-1154	135	7	monitoring	monitoring	NOUN
arjefm-1154	135	8	board	board	NOUN
arjefm-1154	135	9	size	size	NOUN
arjefm-1154	135	10	(	(	PUNCT
arjefm-1154	135	11	bds	bds	NOUN
arjefm-1154	135	12	)	)	PUNCT
arjefm-1154	135	13	board	board	NOUN
arjefm-1154	135	14	independence	independence	NOUN
arjefm-1154	135	15	(	(	PUNCT
arjefm-1154	135	16	bdi	bdi	PROPN
arjefm-1154	135	17	)	)	PUNCT
arjefm-1154	135	18	board	board	PROPN
arjefm-1154	135	19	internal	internal	ADJ
arjefm-1154	135	20	audit	audit	NOUN
arjefm-1154	135	21	(	(	PUNCT
arjefm-1154	135	22	bias	bias	NOUN
arjefm-1154	135	23	)	)	PUNCT
arjefm-1154	135	24	board	board	NOUN
arjefm-1154	135	25	with	with	ADP
arjefm-1154	135	26	expertise	expertise	NOUN
arjefm-1154	135	27	in	in	ADP
arjefm-1154	135	28	finance	finance	NOUN
arjefm-1154	135	29	(	(	PUNCT
arjefm-1154	135	30	bef	bef	NOUN
arjefm-1154	135	31	)	)	PUNCT
arjefm-1154	135	32	122.36	122.36	NUM
arjefm-1154	135	33	2.80	2.80	NUM
arjefm-1154	135	34	454.70	454.70	NUM
arjefm-1154	135	35	3.50	3.50	NUM
arjefm-1154	135	36	0.00	0.00	NUM
arjefm-1154	135	37	0.00	0.00	NUM
arjefm-1154	135	38	0.24	0.24	NUM
arjefm-1154	135	39	0.17	0.17	NUM
arjefm-1154	135	40	control	control	NOUN
arjefm-1154	135	41	variables	variable	NOUN
arjefm-1154	135	42	bank	bank	NOUN
arjefm-1154	135	43	size	size	NOUN
arjefm-1154	135	44	(	(	PUNCT
arjefm-1154	135	45	bks	bks	NOUN
arjefm-1154	135	46	)	)	PUNCT
arjefm-1154	135	47	469.96	469.96	NUM
arjefm-1154	135	48	0.00	0.00	NUM
arjefm-1154	135	49	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1154	135	50	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	135	51	american	american	PROPN
arjefm-1154	135	52	research	research	PROPN
arjefm-1154	135	53	journal	journal	PROPN
arjefm-1154	135	54	of	of	ADP
arjefm-1154	135	55	economics	economic	NOUN
arjefm-1154	135	56	,	,	PUNCT
arjefm-1154	135	57	finance	finance	NOUN
arjefm-1154	135	58	and	and	CCONJ
arjefm-1154	135	59	management	management	NOUN
arjefm-1154	135	60	volume	volume	NOUN
arjefm-1154	135	61	13	13	NUM
arjefm-1154	135	62	issue	issue	NOUN
arjefm-1154	135	63	1	1	NUM
arjefm-1154	135	64	,	,	PUNCT
arjefm-1154	135	65	january	january	PROPN
arjefm-1154	135	66	-	-	PUNCT
arjefm-1154	135	67	march	march	PROPN
arjefm-1154	135	68	2025	2025	NUM
arjefm-1154	135	69	issn	issn	NOUN
arjefm-1154	135	70	:	:	PUNCT
arjefm-1154	135	71	2836	2836	NUM
arjefm-1154	135	72	-	-	SYM
arjefm-1154	135	73	9416	9416	NUM
arjefm-1154	135	74	impact	impact	NOUN
arjefm-1154	135	75	factor	factor	NOUN
arjefm-1154	135	76	:	:	PUNCT
arjefm-1154	135	77	6.41	6.41	NUM
arjefm-1154	135	78	journal	journal	NOUN
arjefm-1154	135	79	homepage	homepage	NOUN
arjefm-1154	135	80	:	:	PUNCT
arjefm-1154	135	81	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	135	82	,	,	PUNCT
arjefm-1154	135	83	email	email	NOUN
arjefm-1154	135	84	:	:	PUNCT
arjefm-1154	135	85	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	135	86	official	official	ADJ
arjefm-1154	135	87	journal	journal	PROPN
arjefm-1154	135	88	of	of	ADP
arjefm-1154	135	89	america	america	PROPN
arjefm-1154	135	90	serial	serial	PROPN
arjefm-1154	135	91	publication	publication	NOUN
arjefm-1154	135	92	american	american	PROPN
arjefm-1154	135	93	research	research	PROPN
arjefm-1154	135	94	journal	journal	PROPN
arjefm-1154	135	95	of	of	ADP
arjefm-1154	135	96	economics	economic	NOUN
arjefm-1154	135	97	,	,	PUNCT
arjefm-1154	135	98	finance	finance	NOUN
arjefm-1154	135	99	and	and	CCONJ
arjefm-1154	135	100	management	management	NOUN
arjefm-1154	135	101	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	135	102	,	,	PUNCT
arjefm-1154	135	103	email	email	NOUN
arjefm-1154	135	104	:	:	PUNCT
arjefm-1154	135	105	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	136	1	34	34	NUM
arjefm-1154	137	1	|	|	ADV
arjefm-1154	137	2	p	p	X
arjefm-1154	137	3	a	a	DET
arjefm-1154	137	4	g	g	PROPN
arjefm-1154	137	5	e	e	NOUN
arjefm-1154	137	6	source	source	NOUN
arjefm-1154	137	7	:	:	PUNCT
arjefm-1154	137	8	output	output	NOUN
arjefm-1154	137	9	generated	generate	VERB
arjefm-1154	137	10	using	use	VERB
arjefm-1154	137	11	eviews	eviews	PROPN
arjefm-1154	137	12	7	7	NUM
arjefm-1154	137	13	4.3	4.3	NUM
arjefm-1154	137	14	test	test	NOUN
arjefm-1154	137	15	for	for	ADP
arjefm-1154	137	16	multicollinearity	multicollinearity	NOUN
arjefm-1154	137	17	the	the	DET
arjefm-1154	137	18	test	test	NOUN
arjefm-1154	137	19	is	be	AUX
arjefm-1154	137	20	conducted	conduct	VERB
arjefm-1154	137	21	to	to	PART
arjefm-1154	137	22	check	check	VERB
arjefm-1154	137	23	for	for	ADP
arjefm-1154	137	24	suitability	suitability	NOUN
arjefm-1154	137	25	of	of	ADP
arjefm-1154	137	26	the	the	PRON
arjefm-1154	137	27	of	of	ADP
arjefm-1154	137	28	the	the	DET
arjefm-1154	137	29	control	control	NOUN
arjefm-1154	137	30	variables	variable	NOUN
arjefm-1154	137	31	in	in	ADP
arjefm-1154	137	32	each	each	PRON
arjefm-1154	137	33	of	of	ADP
arjefm-1154	137	34	the	the	DET
arjefm-1154	137	35	model	model	NOUN
arjefm-1154	137	36	.	.	PUNCT
arjefm-1154	138	1	model	model	NOUN
arjefm-1154	138	2	1	1	NUM
arjefm-1154	138	3	to	to	PART
arjefm-1154	138	4	6	6	NUM
arjefm-1154	138	5	are	be	AUX
arjefm-1154	138	6	the	the	DET
arjefm-1154	138	7	theoretical	theoretical	ADJ
arjefm-1154	138	8	model	model	NOUN
arjefm-1154	138	9	of	of	ADP
arjefm-1154	138	10	the	the	DET
arjefm-1154	138	11	relationship	relationship	NOUN
arjefm-1154	138	12	between	between	ADP
arjefm-1154	138	13	operational	operational	ADJ
arjefm-1154	138	14	risk	risk	NOUN
arjefm-1154	138	15	and	and	CCONJ
arjefm-1154	138	16	internal	internal	ADJ
arjefm-1154	138	17	controls	control	NOUN
arjefm-1154	138	18	.	.	PUNCT
arjefm-1154	139	1	bank	bank	NOUN
arjefm-1154	139	2	size	size	NOUN
arjefm-1154	139	3	and	and	CCONJ
arjefm-1154	139	4	leverage	leverage	NOUN
arjefm-1154	139	5	being	be	AUX
arjefm-1154	139	6	control	control	NOUN
arjefm-1154	139	7	variables	variable	NOUN
arjefm-1154	139	8	were	be	AUX
arjefm-1154	139	9	tested	test	VERB
arjefm-1154	139	10	for	for	ADP
arjefm-1154	139	11	the	the	DET
arjefm-1154	139	12	existence	existence	NOUN
arjefm-1154	139	13	of	of	ADP
arjefm-1154	139	14	multicollinearity	multicollinearity	NOUN
arjefm-1154	139	15	between	between	ADP
arjefm-1154	139	16	variable	variable	NOUN
arjefm-1154	139	17	using	use	VERB
arjefm-1154	139	18	correlation	correlation	NOUN
arjefm-1154	139	19	matrix	matrix	NOUN
arjefm-1154	139	20	as	as	SCONJ
arjefm-1154	139	21	shown	show	VERB
arjefm-1154	139	22	on	on	ADP
arjefm-1154	139	23	table	table	NOUN
arjefm-1154	139	24	8.the	8.the	DET
arjefm-1154	139	25	existence	existence	NOUN
arjefm-1154	139	26	of	of	ADP
arjefm-1154	139	27	collinearity	collinearity	NOUN
arjefm-1154	139	28	shows	show	VERB
arjefm-1154	139	29	that	that	SCONJ
arjefm-1154	139	30	the	the	DET
arjefm-1154	139	31	regression	regression	NOUN
arjefm-1154	139	32	can	can	AUX
arjefm-1154	139	33	not	not	PART
arjefm-1154	139	34	precisely	precisely	ADV
arjefm-1154	139	35	intercept	intercept	VERB
arjefm-1154	139	36	the	the	DET
arjefm-1154	139	37	influence	influence	NOUN
arjefm-1154	139	38	of	of	ADP
arjefm-1154	139	39	independent	independent	ADJ
arjefm-1154	139	40	variable	variable	NOUN
arjefm-1154	139	41	towards	towards	ADP
arjefm-1154	139	42	dependent	dependent	ADJ
arjefm-1154	139	43	variable	variable	NOUN
arjefm-1154	139	44	(	(	PUNCT
arjefm-1154	139	45	gujarati	gujarati	PROPN
arjefm-1154	139	46	and	and	CCONJ
arjefm-1154	139	47	porter	porter	NOUN
arjefm-1154	139	48	,	,	PUNCT
arjefm-1154	139	49	2009	2009	NUM
arjefm-1154	139	50	)	)	PUNCT
arjefm-1154	139	51	.	.	PUNCT
arjefm-1154	140	1	high	high	ADJ
arjefm-1154	140	2	pair	pair	NOUN
arjefm-1154	140	3	wise	wise	ADJ
arjefm-1154	140	4	correlation	correlation	NOUN
arjefm-1154	140	5	between	between	ADP
arjefm-1154	140	6	two	two	NUM
arjefm-1154	140	7	variables	variable	NOUN
arjefm-1154	140	8	means	mean	VERB
arjefm-1154	140	9	there	there	PRON
arjefm-1154	140	10	is	be	VERB
arjefm-1154	140	11	a	a	DET
arjefm-1154	140	12	serious	serious	ADJ
arjefm-1154	140	13	multicollinearity	multicollinearity	NOUN
arjefm-1154	140	14	problem	problem	NOUN
arjefm-1154	140	15	in	in	ADP
arjefm-1154	140	16	the	the	DET
arjefm-1154	140	17	regression	regression	NOUN
arjefm-1154	140	18	model	model	NOUN
arjefm-1154	140	19	.	.	PUNCT
arjefm-1154	141	1	the	the	DET
arjefm-1154	141	2	level	level	NOUN
arjefm-1154	141	3	of	of	ADP
arjefm-1154	141	4	high	high	ADJ
arjefm-1154	141	5	multicollinearity	multicollinearity	NOUN
arjefm-1154	141	6	exists	exist	VERB
arjefm-1154	141	7	when	when	SCONJ
arjefm-1154	141	8	the	the	DET
arjefm-1154	141	9	correlation	correlation	NOUN
arjefm-1154	141	10	between	between	ADP
arjefm-1154	141	11	two	two	NUM
arjefm-1154	141	12	variables	variable	NOUN
arjefm-1154	141	13	exceed	exceed	VERB
arjefm-1154	141	14	0.8	0.8	NUM
arjefm-1154	141	15	(	(	PUNCT
arjefm-1154	141	16	gujarati	gujarati	PROPN
arjefm-1154	141	17	and	and	CCONJ
arjefm-1154	141	18	porter	porter	NOUN
arjefm-1154	141	19	,	,	PUNCT
arjefm-1154	141	20	2009	2009	NUM
arjefm-1154	141	21	)	)	PUNCT
arjefm-1154	141	22	.	.	PUNCT
arjefm-1154	142	1	the	the	DET
arjefm-1154	142	2	result	result	NOUN
arjefm-1154	142	3	on	on	ADP
arjefm-1154	142	4	table	table	NOUN
arjefm-1154	142	5	8	8	NUM
arjefm-1154	142	6	showed	show	VERB
arjefm-1154	142	7	correlation	correlation	NOUN
arjefm-1154	142	8	matrix	matrix	NOUN
arjefm-1154	142	9	for	for	ADP
arjefm-1154	142	10	quoted	quote	VERB
arjefm-1154	142	11	banks	bank	NOUN
arjefm-1154	142	12	.	.	PUNCT
arjefm-1154	143	1	the	the	DET
arjefm-1154	143	2	highest	high	ADJ
arjefm-1154	143	3	pair	pair	NOUN
arjefm-1154	143	4	wise	wise	ADJ
arjefm-1154	143	5	correlation	correlation	NOUN
arjefm-1154	143	6	is	be	AUX
arjefm-1154	143	7	0.79	0.79	NUM
arjefm-1154	143	8	and	and	CCONJ
arjefm-1154	143	9	the	the	DET
arjefm-1154	143	10	lowest	low	ADJ
arjefm-1154	143	11	is	be	AUX
arjefm-1154	143	12	-0.21	-0.21	ADJ
arjefm-1154	143	13	.	.	PUNCT
arjefm-1154	144	1	since	since	SCONJ
arjefm-1154	144	2	it	it	PRON
arjefm-1154	144	3	is	be	AUX
arjefm-1154	144	4	not	not	PART
arjefm-1154	144	5	more	more	ADJ
arjefm-1154	144	6	than	than	ADP
arjefm-1154	144	7	0.8	0.8	NUM
arjefm-1154	144	8	,	,	PUNCT
arjefm-1154	144	9	the	the	DET
arjefm-1154	144	10	researcher	researcher	NOUN
arjefm-1154	144	11	conclude	conclude	VERB
arjefm-1154	144	12	that	that	SCONJ
arjefm-1154	144	13	the	the	DET
arjefm-1154	144	14	two	two	NUM
arjefm-1154	144	15	variables	variable	NOUN
arjefm-1154	144	16	do	do	AUX
arjefm-1154	144	17	not	not	PART
arjefm-1154	144	18	suffer	suffer	VERB
arjefm-1154	144	19	from	from	ADP
arjefm-1154	144	20	serious	serious	ADJ
arjefm-1154	144	21	multicollinearity	multicollinearity	NOUN
arjefm-1154	144	22	and	and	CCONJ
arjefm-1154	144	23	that	that	SCONJ
arjefm-1154	144	24	the	the	DET
arjefm-1154	144	25	six	six	NUM
arjefm-1154	144	26	model	model	NOUN
arjefm-1154	144	27	in	in	ADP
arjefm-1154	144	28	which	which	PRON
arjefm-1154	144	29	the	the	DET
arjefm-1154	144	30	five	five	NUM
arjefm-1154	144	31	objectives	objective	NOUN
arjefm-1154	144	32	are	be	AUX
arjefm-1154	144	33	anchored	anchor	VERB
arjefm-1154	144	34	are	be	AUX
arjefm-1154	144	35	suitable	suitable	ADJ
arjefm-1154	144	36	for	for	ADP
arjefm-1154	144	37	regression	regression	NOUN
arjefm-1154	144	38	analyses	analysis	NOUN
arjefm-1154	144	39	.	.	PUNCT
arjefm-1154	145	1	table	table	NOUN
arjefm-1154	145	2	5	5	NUM
arjefm-1154	145	3	:	:	PUNCT
arjefm-1154	145	4	correlation	correlation	NOUN
arjefm-1154	145	5	matrix	matrix	NOUN
arjefm-1154	145	6	for	for	ADP
arjefm-1154	145	7	test	test	NOUN
arjefm-1154	145	8	for	for	ADP
arjefm-1154	145	9	multicollinearity	multicollinearity	NOUN
arjefm-1154	145	10	in	in	ADP
arjefm-1154	145	11	operational	operational	ADJ
arjefm-1154	145	12	risk	risk	NOUN
arjefm-1154	145	13	(	(	PUNCT
arjefm-1154	145	14	opr	opr	NOUN
arjefm-1154	145	15	)	)	PUNCT
arjefm-1154	145	16	and	and	CCONJ
arjefm-1154	145	17	control	control	NOUN
arjefm-1154	145	18	variables	variable	NOUN
arjefm-1154	145	19	(	(	PUNCT
arjefm-1154	145	20	bks	bks	NOUN
arjefm-1154	145	21	and	and	CCONJ
arjefm-1154	145	22	lev	lev	NOUN
arjefm-1154	145	23	)	)	PUNCT
arjefm-1154	145	24	of	of	ADP
arjefm-1154	145	25	the	the	DET
arjefm-1154	145	26	study	study	NOUN
arjefm-1154	145	27	.	.	PUNCT
arjefm-1154	146	1	opr	opr	PROPN
arjefm-1154	146	2	bks	bks	PROPN
arjefm-1154	146	3	lev	lev	PROPN
arjefm-1154	146	4	opr	opr	PROPN
arjefm-1154	146	5	0.729393	0.729393	NUM
arjefm-1154	146	6	bks	bks	NOUN
arjefm-1154	146	7	0.065918	0.065918	NUM
arjefm-1154	146	8	0.798290	0.798290	NUM
arjefm-1154	146	9	lev	lev	NOUN
arjefm-1154	146	10	-0.218296	-0.218296	NOUN
arjefm-1154	146	11	-0.345518	-0.345518	PROPN
arjefm-1154	146	12	0.747946	0.747946	NUM
arjefm-1154	146	13	4.4	4.4	NUM
arjefm-1154	146	14	goodness	goodness	NOUN
arjefm-1154	146	15	of	of	ADP
arjefm-1154	146	16	fit	fit	ADJ
arjefm-1154	146	17	test	test	NOUN
arjefm-1154	146	18	this	this	PRON
arjefm-1154	146	19	is	be	AUX
arjefm-1154	146	20	a	a	DET
arjefm-1154	146	21	measure	measure	NOUN
arjefm-1154	146	22	of	of	ADP
arjefm-1154	146	23	how	how	SCONJ
arjefm-1154	146	24	well	well	ADV
arjefm-1154	146	25	the	the	DET
arjefm-1154	146	26	observed	observed	ADJ
arjefm-1154	146	27	moments	moment	NOUN
arjefm-1154	146	28	fit	fit	ADJ
arjefm-1154	146	29	which	which	PRON
arjefm-1154	146	30	is	be	AUX
arjefm-1154	146	31	the	the	DET
arjefm-1154	146	32	covariance	covariance	NOUN
arjefm-1154	146	33	between	between	ADP
arjefm-1154	146	34	all	all	DET
arjefm-1154	146	35	pairs	pair	NOUN
arjefm-1154	146	36	of	of	ADP
arjefm-1154	146	37	relationship	relationship	NOUN
arjefm-1154	146	38	.	.	PUNCT
arjefm-1154	147	1	when	when	SCONJ
arjefm-1154	147	2	all	all	DET
arjefm-1154	147	3	variables	variable	NOUN
arjefm-1154	147	4	in	in	ADP
arjefm-1154	147	5	the	the	DET
arjefm-1154	147	6	model	model	NOUN
arjefm-1154	147	7	are	be	AUX
arjefm-1154	147	8	observed	observe	VERB
arjefm-1154	147	9	,	,	PUNCT
arjefm-1154	147	10	there	there	PRON
arjefm-1154	147	11	may	may	AUX
arjefm-1154	147	12	not	not	PART
arjefm-1154	147	13	be	be	AUX
arjefm-1154	147	14	a	a	DET
arjefm-1154	147	15	need	need	NOUN
arjefm-1154	147	16	for	for	ADP
arjefm-1154	147	17	goodness	goodness	NOUN
arjefm-1154	147	18	–	–	PUNCT
arjefm-1154	147	19	ofleverage	ofleverage	NOUN
arjefm-1154	147	20	(	(	PUNCT
arjefm-1154	147	21	lev	lev	NOUN
arjefm-1154	147	22	)	)	PUNCT
arjefm-1154	147	23	(	(	PUNCT
arjefm-1154	147	24	ratio	ratio	NOUN
arjefm-1154	147	25	)	)	PUNCT
arjefm-1154	147	26	18.08	18.08	NUM
arjefm-1154	147	27	0.00	0.00	NUM
arjefm-1154	147	28	number	number	NOUN
arjefm-1154	147	29	of	of	ADP
arjefm-1154	147	30	banks	bank	NOUN
arjefm-1154	147	31	number	number	NOUN
arjefm-1154	147	32	of	of	ADP
arjefm-1154	147	33	observation	observation	NOUN
arjefm-1154	147	34	16	16	NUM
arjefm-1154	147	35	80	80	NUM
arjefm-1154	147	36	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1154	147	37	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	148	1	american	american	PROPN
arjefm-1154	148	2	research	research	PROPN
arjefm-1154	148	3	journal	journal	PROPN
arjefm-1154	148	4	of	of	ADP
arjefm-1154	148	5	economics	economic	NOUN
arjefm-1154	148	6	,	,	PUNCT
arjefm-1154	148	7	finance	finance	NOUN
arjefm-1154	148	8	and	and	CCONJ
arjefm-1154	148	9	management	management	NOUN
arjefm-1154	148	10	volume	volume	NOUN
arjefm-1154	148	11	13	13	NUM
arjefm-1154	148	12	issue	issue	NOUN
arjefm-1154	148	13	1	1	NUM
arjefm-1154	148	14	,	,	PUNCT
arjefm-1154	148	15	january	january	PROPN
arjefm-1154	148	16	-	-	PUNCT
arjefm-1154	148	17	march	march	PROPN
arjefm-1154	148	18	2025	2025	NUM
arjefm-1154	148	19	issn	issn	NOUN
arjefm-1154	148	20	:	:	PUNCT
arjefm-1154	148	21	2836	2836	NUM
arjefm-1154	148	22	-	-	SYM
arjefm-1154	148	23	9416	9416	NUM
arjefm-1154	148	24	impact	impact	NOUN
arjefm-1154	148	25	factor	factor	NOUN
arjefm-1154	148	26	:	:	PUNCT
arjefm-1154	148	27	6.41	6.41	NUM
arjefm-1154	148	28	journal	journal	NOUN
arjefm-1154	148	29	homepage	homepage	NOUN
arjefm-1154	148	30	:	:	PUNCT
arjefm-1154	148	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	148	32	,	,	PUNCT
arjefm-1154	148	33	email	email	NOUN
arjefm-1154	148	34	:	:	PUNCT
arjefm-1154	149	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	149	2	official	official	ADJ
arjefm-1154	149	3	journal	journal	PROPN
arjefm-1154	149	4	of	of	ADP
arjefm-1154	149	5	america	america	PROPN
arjefm-1154	149	6	serial	serial	PROPN
arjefm-1154	149	7	publication	publication	NOUN
arjefm-1154	149	8	american	american	PROPN
arjefm-1154	149	9	research	research	PROPN
arjefm-1154	149	10	journal	journal	PROPN
arjefm-1154	149	11	of	of	ADP
arjefm-1154	149	12	economics	economic	NOUN
arjefm-1154	149	13	,	,	PUNCT
arjefm-1154	149	14	finance	finance	NOUN
arjefm-1154	149	15	and	and	CCONJ
arjefm-1154	149	16	management	management	NOUN
arjefm-1154	149	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	149	18	,	,	PUNCT
arjefm-1154	149	19	email	email	NOUN
arjefm-1154	149	20	:	:	PUNCT
arjefm-1154	149	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	149	22	35	35	NUM
arjefm-1154	150	1	|	|	ADV
arjefm-1154	150	2	p	p	NOUN
arjefm-1154	150	3	a	a	DET
arjefm-1154	150	4	g	g	NOUN
arjefm-1154	150	5	e	e	X
arjefm-1154	150	6	fit	fit	ADJ
arjefm-1154	150	7	statistcs	statistcs	PROPN
arjefm-1154	150	8	but	but	CCONJ
arjefm-1154	150	9	in	in	ADP
arjefm-1154	150	10	order	order	NOUN
arjefm-1154	150	11	to	to	PART
arjefm-1154	150	12	account	account	VERB
arjefm-1154	150	13	for	for	ADP
arjefm-1154	150	14	the	the	DET
arjefm-1154	150	15	overly	overly	ADJ
arjefm-1154	150	16	influence	influence	NOUN
arjefm-1154	150	17	of	of	ADP
arjefm-1154	150	18	sample	sample	NOUN
arjefm-1154	150	19	size	size	NOUN
arjefm-1154	150	20	and	and	CCONJ
arjefm-1154	150	21	correlation	correlation	NOUN
arjefm-1154	150	22	to	to	ADP
arjefm-1154	150	23	the	the	DET
arjefm-1154	150	24	model	model	NOUN
arjefm-1154	150	25	and	and	CCONJ
arjefm-1154	150	26	multivariant	multivariant	ADJ
arjefm-1154	150	27	non	non	ADJ
arjefm-1154	150	28	-	-	NOUN
arjefm-1154	150	29	normality	normality	ADJ
arjefm-1154	150	30	(	(	PUNCT
arjefm-1154	150	31	kline	kline	PROPN
arjefm-1154	150	32	,	,	PUNCT
arjefm-1154	150	33	2011	2011	NUM
arjefm-1154	150	34	)	)	PUNCT
arjefm-1154	150	35	.	.	PUNCT
arjefm-1154	151	1	since	since	SCONJ
arjefm-1154	151	2	the	the	DET
arjefm-1154	151	3	incremental	incremental	ADJ
arjefm-1154	151	4	fit	fit	ADJ
arjefm-1154	151	5	indices	index	NOUN
arjefm-1154	151	6	are	be	AUX
arjefm-1154	151	7	less	less	ADJ
arjefm-1154	151	8	than	than	ADP
arjefm-1154	151	9	0.05	0.05	NUM
arjefm-1154	151	10	%	%	NOUN
arjefm-1154	151	11	level	level	NOUN
arjefm-1154	151	12	of	of	ADP
arjefm-1154	151	13	significance	significance	NOUN
arjefm-1154	151	14	,	,	PUNCT
arjefm-1154	151	15	we	we	PRON
arjefm-1154	151	16	reject	reject	VERB
arjefm-1154	151	17	the	the	DET
arjefm-1154	151	18	null	null	ADJ
arjefm-1154	151	19	hypothesis	hypothesis	NOUN
arjefm-1154	151	20	and	and	CCONJ
arjefm-1154	151	21	accept	accept	VERB
arjefm-1154	151	22	the	the	DET
arjefm-1154	151	23	alternate	alternate	ADJ
arjefm-1154	151	24	hypothesis	hypothesis	NOUN
arjefm-1154	151	25	that	that	PRON
arjefm-1154	151	26	the	the	DET
arjefm-1154	151	27	baseline	baseline	NOUN
arjefm-1154	151	28	and	and	CCONJ
arjefm-1154	151	29	hypothesis	hypothesis	NOUN
arjefm-1154	151	30	in	in	ADP
arjefm-1154	151	31	the	the	DET
arjefm-1154	151	32	model	model	NOUN
arjefm-1154	151	33	have	have	VERB
arjefm-1154	151	34	a	a	DET
arjefm-1154	151	35	good	good	ADJ
arjefm-1154	151	36	fit	fit	NOUN
arjefm-1154	151	37	.	.	PUNCT
arjefm-1154	151	38	table	table	NOUN
arjefm-1154	151	39	6	6	NUM
arjefm-1154	151	40	:	:	PUNCT
arjefm-1154	151	41	showing	show	VERB
arjefm-1154	151	42	goodness	goodness	NOUN
arjefm-1154	151	43	of	of	ADP
arjefm-1154	151	44	fit	fit	ADJ
arjefm-1154	151	45	goodness	goodness	NOUN
arjefm-1154	151	46	-	-	PUNCT
arjefm-1154	151	47	of	of	ADP
arjefm-1154	151	48	-	-	PUNCT
arjefm-1154	151	49	fit	fit	ADJ
arjefm-1154	151	50	summary	summary	NOUN
arjefm-1154	151	51	factor	factor	NOUN
arjefm-1154	151	52	:	:	PUNCT
arjefm-1154	151	53	untitled	untitled	ADJ
arjefm-1154	151	54	date	date	NOUN
arjefm-1154	151	55	:	:	PUNCT
arjefm-1154	151	56	07/14/19	07/14/19	PROPN
arjefm-1154	151	57	time	time	NOUN
arjefm-1154	151	58	:	:	PUNCT
arjefm-1154	151	59	23:09	23:09	NUM
arjefm-1154	151	60	model	model	NOUN
arjefm-1154	151	61	independence	independence	NOUN
arjefm-1154	151	62	saturated	saturate	VERB
arjefm-1154	151	63	parameters	parameter	NOUN
arjefm-1154	151	64	3	3	NUM
arjefm-1154	151	65	3	3	NUM
arjefm-1154	151	66	6	6	NUM
arjefm-1154	151	67	degrees	degree	NOUN
arjefm-1154	151	68	-	-	PUNCT
arjefm-1154	151	69	of	of	ADP
arjefm-1154	151	70	-	-	PUNCT
arjefm-1154	151	71	freedom	freedom	NOUN
arjefm-1154	151	72	3	3	NUM
arjefm-1154	151	73	3	3	NUM
arjefm-1154	151	74	--	--	PUNCT
arjefm-1154	151	75	parsimony	parsimony	NOUN
arjefm-1154	151	76	ratio	ratio	NOUN
arjefm-1154	151	77	1.000000	1.000000	NUM
arjefm-1154	151	78	1.000000	1.000000	NUM
arjefm-1154	151	79	--	--	PUNCT
arjefm-1154	151	80	absolute	absolute	ADJ
arjefm-1154	151	81	fit	fit	ADJ
arjefm-1154	151	82	indices	index	NOUN
arjefm-1154	151	83	model	model	NOUN
arjefm-1154	151	84	independence	independence	NOUN
arjefm-1154	151	85	saturated	saturate	VERB
arjefm-1154	151	86	discrepancy	discrepancy	NOUN
arjefm-1154	151	87	0.373011	0.373011	NUM
arjefm-1154	151	88	0.373011	0.373011	NUM
arjefm-1154	151	89	0.000000	0.000000	NUM
arjefm-1154	151	90	chi	chi	ADJ
arjefm-1154	151	91	-	-	PUNCT
arjefm-1154	151	92	square	square	ADJ
arjefm-1154	151	93	statistic	statistic	NOUN
arjefm-1154	151	94	29.46791	29.46791	NUM
arjefm-1154	151	95	29.46791	29.46791	NUM
arjefm-1154	151	96	--	--	PUNCT
arjefm-1154	151	97	chi	chi	ADJ
arjefm-1154	151	98	-	-	PUNCT
arjefm-1154	151	99	square	square	ADJ
arjefm-1154	151	100	probability	probability	NOUN
arjefm-1154	151	101	0.0000	0.0000	NUM
arjefm-1154	151	102	0.0000	0.0000	NUM
arjefm-1154	151	103	--	--	PUNCT
arjefm-1154	151	104	bartlett	bartlett	PROPN
arjefm-1154	151	105	chi	chi	PROPN
arjefm-1154	151	106	-	-	PUNCT
arjefm-1154	151	107	square	square	ADJ
arjefm-1154	151	108	statistic	statistic	NOUN
arjefm-1154	151	109	28.78405	28.78405	NUM
arjefm-1154	151	110	28.78405	28.78405	NUM
arjefm-1154	151	111	--	--	PUNCT
arjefm-1154	151	112	bartlett	bartlett	PROPN
arjefm-1154	151	113	probability	probability	NOUN
arjefm-1154	151	114	0.0000	0.0000	NUM
arjefm-1154	151	115	0.0000	0.0000	NUM
arjefm-1154	151	116	--	--	PUNCT
arjefm-1154	151	117	root	root	NOUN
arjefm-1154	151	118	mean	mean	NOUN
arjefm-1154	151	119	sq	sq	PROPN
arjefm-1154	151	120	.	.	PROPN
arjefm-1154	151	121	resid	resid	PROPN
arjefm-1154	151	122	.	.	PUNCT
arjefm-1154	152	1	(	(	PUNCT
arjefm-1154	152	2	rmsr	rmsr	NOUN
arjefm-1154	152	3	)	)	PUNCT
arjefm-1154	152	4	0.296842	0.296842	NUM
arjefm-1154	152	5	0.296842	0.296842	NUM
arjefm-1154	152	6	0.000000	0.000000	NUM
arjefm-1154	152	7	akaike	akaike	ADJ
arjefm-1154	152	8	criterion	criterion	NOUN
arjefm-1154	152	9	0.293349	0.293349	NUM
arjefm-1154	152	10	0.293349	0.293349	NUM
arjefm-1154	152	11	0.000000	0.000000	NUM
arjefm-1154	152	12	schwarz	schwarz	NOUN
arjefm-1154	152	13	criterion	criterion	NOUN
arjefm-1154	152	14	0.204023	0.204023	NUM
arjefm-1154	152	15	0.204023	0.204023	NUM
arjefm-1154	152	16	0.000000	0.000000	NUM
arjefm-1154	152	17	hannan	hannan	PROPN
arjefm-1154	152	18	-	-	PUNCT
arjefm-1154	152	19	quinn	quinn	NOUN
arjefm-1154	152	20	criterion	criterion	NOUN
arjefm-1154	152	21	0.257535	0.257535	NUM
arjefm-1154	152	22	0.257535	0.257535	NUM
arjefm-1154	152	23	0.000000	0.000000	NUM
arjefm-1154	152	24	expected	expect	VERB
arjefm-1154	152	25	cross	cross	NOUN
arjefm-1154	152	26	-	-	ADJ
arjefm-1154	152	27	validation	validation	ADJ
arjefm-1154	152	28	(	(	PUNCT
arjefm-1154	152	29	ecvi	ecvi	NOUN
arjefm-1154	152	30	)	)	PUNCT
arjefm-1154	152	31	0.448961	0.448961	NUM
arjefm-1154	152	32	0.448961	0.448961	NUM
arjefm-1154	152	33	0.151899	0.151899	NUM
arjefm-1154	152	34	generalized	generalize	VERB
arjefm-1154	152	35	fit	fit	ADJ
arjefm-1154	152	36	index	index	NOUN
arjefm-1154	152	37	(	(	PUNCT
arjefm-1154	152	38	gfi	gfi	PROPN
arjefm-1154	152	39	)	)	PUNCT
arjefm-1154	152	40	0.850174	0.850174	NUM
arjefm-1154	152	41	0.850174	0.850174	NUM
arjefm-1154	152	42	1.000000	1.000000	NUM
arjefm-1154	152	43	adjusted	adjust	VERB
arjefm-1154	152	44	gfi	gfi	PROPN
arjefm-1154	152	45	0.700347	0.700347	NUM
arjefm-1154	152	46	0.700347	0.700347	NUM
arjefm-1154	152	47	--	--	PUNCT
arjefm-1154	152	48	non	non	ADJ
arjefm-1154	152	49	-	-	NOUN
arjefm-1154	152	50	centrality	centrality	NOUN
arjefm-1154	152	51	parameter	parameter	NOUN
arjefm-1154	152	52	26.46791	26.46791	NUM
arjefm-1154	152	53	26.46791	26.46791	NUM
arjefm-1154	152	54	--	--	PUNCT
arjefm-1154	152	55	gamma	gamma	NOUN
arjefm-1154	152	56	hat	hat	NOUN
arjefm-1154	152	57	0.000000	0.000000	NUM
arjefm-1154	152	58	0.000000	0.000000	NUM
arjefm-1154	152	59	--	--	PUNCT
arjefm-1154	152	60	mcdonald	mcdonald	NOUN
arjefm-1154	152	61	noncentralilty	noncentralilty	NOUN
arjefm-1154	152	62	0.845761	0.845761	NUM
arjefm-1154	152	63	0.845761	0.845761	NUM
arjefm-1154	152	64	--	--	PUNCT
arjefm-1154	152	65	root	root	NOUN
arjefm-1154	152	66	mse	mse	NOUN
arjefm-1154	152	67	approximation	approximation	NOUN
arjefm-1154	152	68	0.334184	0.334184	NUM
arjefm-1154	152	69	0.334184	0.334184	NUM
arjefm-1154	152	70	--	--	PUNCT
arjefm-1154	153	1	incremental	incremental	ADJ
arjefm-1154	153	2	fit	fit	ADJ
arjefm-1154	153	3	indices	index	NOUN
arjefm-1154	153	4	model	model	PROPN
arjefm-1154	153	5	bollen	bollen	PROPN
arjefm-1154	153	6	relative	relative	PROPN
arjefm-1154	153	7	(	(	PUNCT
arjefm-1154	153	8	rfi	rfi	NOUN
arjefm-1154	153	9	)	)	PUNCT
arjefm-1154	153	10	0.000000	0.000000	NUM
arjefm-1154	153	11	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1154	153	12	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	153	13	american	american	PROPN
arjefm-1154	153	14	research	research	PROPN
arjefm-1154	153	15	journal	journal	PROPN
arjefm-1154	153	16	of	of	ADP
arjefm-1154	153	17	economics	economic	NOUN
arjefm-1154	153	18	,	,	PUNCT
arjefm-1154	153	19	finance	finance	NOUN
arjefm-1154	153	20	and	and	CCONJ
arjefm-1154	153	21	management	management	NOUN
arjefm-1154	153	22	volume	volume	NOUN
arjefm-1154	153	23	13	13	NUM
arjefm-1154	153	24	issue	issue	NOUN
arjefm-1154	153	25	1	1	NUM
arjefm-1154	153	26	,	,	PUNCT
arjefm-1154	153	27	january	january	PROPN
arjefm-1154	153	28	-	-	PUNCT
arjefm-1154	153	29	march	march	PROPN
arjefm-1154	153	30	2025	2025	NUM
arjefm-1154	153	31	issn	issn	NOUN
arjefm-1154	153	32	:	:	PUNCT
arjefm-1154	153	33	2836	2836	NUM
arjefm-1154	153	34	-	-	SYM
arjefm-1154	153	35	9416	9416	NUM
arjefm-1154	153	36	impact	impact	NOUN
arjefm-1154	153	37	factor	factor	NOUN
arjefm-1154	153	38	:	:	PUNCT
arjefm-1154	153	39	6.41	6.41	NUM
arjefm-1154	153	40	journal	journal	NOUN
arjefm-1154	153	41	homepage	homepage	NOUN
arjefm-1154	153	42	:	:	PUNCT
arjefm-1154	153	43	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	153	44	,	,	PUNCT
arjefm-1154	153	45	email	email	NOUN
arjefm-1154	153	46	:	:	PUNCT
arjefm-1154	153	47	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	153	48	official	official	ADJ
arjefm-1154	153	49	journal	journal	PROPN
arjefm-1154	153	50	of	of	ADP
arjefm-1154	153	51	america	america	PROPN
arjefm-1154	153	52	serial	serial	PROPN
arjefm-1154	153	53	publication	publication	NOUN
arjefm-1154	153	54	american	american	PROPN
arjefm-1154	153	55	research	research	PROPN
arjefm-1154	153	56	journal	journal	PROPN
arjefm-1154	153	57	of	of	ADP
arjefm-1154	153	58	economics	economic	NOUN
arjefm-1154	153	59	,	,	PUNCT
arjefm-1154	153	60	finance	finance	NOUN
arjefm-1154	153	61	and	and	CCONJ
arjefm-1154	153	62	management	management	NOUN
arjefm-1154	153	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	153	64	,	,	PUNCT
arjefm-1154	153	65	email	email	NOUN
arjefm-1154	153	66	:	:	PUNCT
arjefm-1154	153	67	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	154	1	36	36	NUM
arjefm-1154	155	1	|	|	ADV
arjefm-1154	155	2	p	p	X
arjefm-1154	155	3	a	a	DET
arjefm-1154	155	4	g	g	NOUN
arjefm-1154	155	5	e	e	NOUN
arjefm-1154	155	6	bentler	bentler	NOUN
arjefm-1154	155	7	-	-	PUNCT
arjefm-1154	155	8	bonnet	bonnet	NOUN
arjefm-1154	155	9	normed	normed	ADJ
arjefm-1154	155	10	(	(	PUNCT
arjefm-1154	155	11	nfi	nfi	PROPN
arjefm-1154	155	12	)	)	PUNCT
arjefm-1154	155	13	0.000000	0.000000	NUM
arjefm-1154	156	1	tucker	tucker	PROPN
arjefm-1154	156	2	-	-	PUNCT
arjefm-1154	156	3	lewis	lewis	PROPN
arjefm-1154	156	4	non	non	PROPN
arjefm-1154	156	5	-	-	ADJ
arjefm-1154	156	6	normed	normed	ADJ
arjefm-1154	156	7	(	(	PUNCT
arjefm-1154	156	8	nnfi	nnfi	ADJ
arjefm-1154	156	9	)	)	PUNCT
arjefm-1154	156	10	0.000000	0.000000	NUM
arjefm-1154	156	11	bollen	bollen	PROPN
arjefm-1154	156	12	incremental	incremental	PROPN
arjefm-1154	156	13	(	(	PUNCT
arjefm-1154	156	14	ifi	ifi	PROPN
arjefm-1154	156	15	)	)	PUNCT
arjefm-1154	156	16	0.000000	0.000000	NUM
arjefm-1154	156	17	bentler	bentler	NOUN
arjefm-1154	156	18	comparative	comparative	NOUN
arjefm-1154	156	19	(	(	PUNCT
arjefm-1154	156	20	cfi	cfi	PROPN
arjefm-1154	156	21	)	)	PUNCT
arjefm-1154	156	22	0.000000	0.000000	NUM
arjefm-1154	156	23	4.5	4.5	NUM
arjefm-1154	156	24	test	test	NOUN
arjefm-1154	156	25	of	of	ADP
arjefm-1154	156	26	hypotheses	hypothesis	NOUN
arjefm-1154	156	27	the	the	DET
arjefm-1154	156	28	five	five	NUM
arjefm-1154	156	29	objectives	objective	NOUN
arjefm-1154	156	30	of	of	ADP
arjefm-1154	156	31	the	the	DET
arjefm-1154	156	32	study	study	NOUN
arjefm-1154	156	33	were	be	AUX
arjefm-1154	156	34	estimated	estimate	VERB
arjefm-1154	156	35	for	for	ADP
arjefm-1154	156	36	the	the	DET
arjefm-1154	156	37	effect	effect	NOUN
arjefm-1154	156	38	of	of	ADP
arjefm-1154	156	39	internal	internal	ADJ
arjefm-1154	156	40	control	control	NOUN
arjefm-1154	156	41	on	on	ADP
arjefm-1154	156	42	operational	operational	ADJ
arjefm-1154	156	43	risk	risk	NOUN
arjefm-1154	156	44	.	.	PUNCT
arjefm-1154	157	1	the	the	DET
arjefm-1154	157	2	analyses	analysis	NOUN
arjefm-1154	157	3	were	be	AUX
arjefm-1154	157	4	conducted	conduct	VERB
arjefm-1154	157	5	for	for	ADP
arjefm-1154	157	6	pooled	pool	VERB
arjefm-1154	157	7	ols	ol	NOUN
arjefm-1154	157	8	,	,	PUNCT
arjefm-1154	157	9	fixed	fix	VERB
arjefm-1154	157	10	effect	effect	NOUN
arjefm-1154	157	11	and	and	CCONJ
arjefm-1154	157	12	random	random	ADJ
arjefm-1154	157	13	effect	effect	NOUN
arjefm-1154	157	14	model	model	NOUN
arjefm-1154	157	15	.	.	PUNCT
arjefm-1154	158	1	the	the	DET
arjefm-1154	158	2	results	result	NOUN
arjefm-1154	158	3	are	be	AUX
arjefm-1154	158	4	shown	show	VERB
arjefm-1154	158	5	on	on	ADP
arjefm-1154	158	6	table	table	NOUN
arjefm-1154	158	7	8	8	NUM
arjefm-1154	158	8	-	-	SYM
arjefm-1154	158	9	13	13	NUM
arjefm-1154	158	10	for	for	ADP
arjefm-1154	158	11	internal	internal	ADJ
arjefm-1154	158	12	and	and	CCONJ
arjefm-1154	158	13	external	external	ADJ
arjefm-1154	158	14	control	control	NOUN
arjefm-1154	158	15	environment	environment	NOUN
arjefm-1154	158	16	,	,	PUNCT
arjefm-1154	158	17	control	control	NOUN
arjefm-1154	158	18	activities	activity	NOUN
arjefm-1154	158	19	,	,	PUNCT
arjefm-1154	158	20	risk	risk	NOUN
arjefm-1154	158	21	assessment	assessment	NOUN
arjefm-1154	158	22	,	,	PUNCT
arjefm-1154	158	23	information	information	NOUN
arjefm-1154	158	24	and	and	CCONJ
arjefm-1154	158	25	communications	communication	NOUN
arjefm-1154	158	26	and	and	CCONJ
arjefm-1154	158	27	monitoring	monitoring	NOUN
arjefm-1154	158	28	.	.	PUNCT
arjefm-1154	159	1	the	the	DET
arjefm-1154	159	2	analyses	analysis	NOUN
arjefm-1154	159	3	involved	involve	VERB
arjefm-1154	159	4	commercial	commercial	ADJ
arjefm-1154	159	5	16	16	NUM
arjefm-1154	159	6	banks	bank	NOUN
arjefm-1154	159	7	quoted	quote	VERB
arjefm-1154	159	8	in	in	ADP
arjefm-1154	159	9	the	the	DET
arjefm-1154	159	10	nigerian	nigerian	ADJ
arjefm-1154	159	11	stock	stock	NOUN
arjefm-1154	159	12	exchange	exchange	NOUN
arjefm-1154	159	13	for	for	ADP
arjefm-1154	159	14	a	a	DET
arjefm-1154	159	15	period	period	NOUN
arjefm-1154	159	16	of	of	ADP
arjefm-1154	159	17	five	five	NUM
arjefm-1154	159	18	years	year	NOUN
arjefm-1154	159	19	(	(	PUNCT
arjefm-1154	159	20	2013	2013	NUM
arjefm-1154	159	21	-	-	SYM
arjefm-1154	159	22	2017	2017	NUM
arjefm-1154	159	23	)	)	PUNCT
arjefm-1154	159	24	and	and	CCONJ
arjefm-1154	159	25	consisting	consist	VERB
arjefm-1154	159	26	of	of	ADP
arjefm-1154	159	27	80	80	NUM
arjefm-1154	159	28	observations	observation	NOUN
arjefm-1154	159	29	.	.	PUNCT
arjefm-1154	160	1	they	they	PRON
arjefm-1154	160	2	are	be	AUX
arjefm-1154	160	3	presented	present	VERB
arjefm-1154	160	4	as	as	SCONJ
arjefm-1154	160	5	follows	follow	VERB
arjefm-1154	160	6	;	;	PUNCT
arjefm-1154	160	7	4.5.1	4.5.1	NUM
arjefm-1154	160	8	h01	h01	NOUN
arjefm-1154	160	9	:	:	PUNCT
arjefm-1154	160	10	internal	internal	ADJ
arjefm-1154	160	11	control	control	PROPN
arjefm-1154	160	12	environment	environment	NOUN
arjefm-1154	160	13	system	system	NOUN
arjefm-1154	160	14	does	do	AUX
arjefm-1154	160	15	not	not	PART
arjefm-1154	160	16	have	have	VERB
arjefm-1154	160	17	significant	significant	ADJ
arjefm-1154	160	18	effect	effect	NOUN
arjefm-1154	160	19	on	on	ADP
arjefm-1154	160	20	operational	operational	ADJ
arjefm-1154	160	21	risk	risk	NOUN
arjefm-1154	160	22	.	.	PUNCT
arjefm-1154	161	1	four	four	NUM
arjefm-1154	161	2	variables	variable	NOUN
arjefm-1154	161	3	representing	represent	VERB
arjefm-1154	161	4	model	model	NOUN
arjefm-1154	161	5	1	1	NUM
arjefm-1154	161	6	on	on	ADP
arjefm-1154	161	7	the	the	DET
arjefm-1154	161	8	effect	effect	NOUN
arjefm-1154	161	9	of	of	ADP
arjefm-1154	161	10	internal	internal	ADJ
arjefm-1154	161	11	control	control	NOUN
arjefm-1154	161	12	environment	environment	NOUN
arjefm-1154	161	13	on	on	ADP
arjefm-1154	161	14	operational	operational	ADJ
arjefm-1154	161	15	risk	risk	NOUN
arjefm-1154	161	16	were	be	AUX
arjefm-1154	161	17	employed	employ	VERB
arjefm-1154	161	18	to	to	PART
arjefm-1154	161	19	test	test	VERB
arjefm-1154	161	20	the	the	DET
arjefm-1154	161	21	hypotheses	hypothesis	NOUN
arjefm-1154	161	22	of	of	ADP
arjefm-1154	161	23	this	this	DET
arjefm-1154	161	24	study	study	NOUN
arjefm-1154	161	25	.	.	PUNCT
arjefm-1154	162	1	from	from	ADP
arjefm-1154	162	2	the	the	DET
arjefm-1154	162	3	regression	regression	NOUN
arjefm-1154	162	4	analysis	analysis	NOUN
arjefm-1154	162	5	result	result	NOUN
arjefm-1154	162	6	as	as	SCONJ
arjefm-1154	162	7	shown	show	VERB
arjefm-1154	162	8	on	on	ADP
arjefm-1154	162	9	table	table	NOUN
arjefm-1154	162	10	8	8	NUM
arjefm-1154	162	11	,	,	PUNCT
arjefm-1154	162	12	it	it	PRON
arjefm-1154	162	13	is	be	AUX
arjefm-1154	162	14	observed	observe	VERB
arjefm-1154	162	15	that	that	SCONJ
arjefm-1154	162	16	r2	r2	PROPN
arjefm-1154	162	17	for	for	ADP
arjefm-1154	162	18	pooled	pool	VERB
arjefm-1154	162	19	ols	ol	NOUN
arjefm-1154	162	20	,	,	PUNCT
arjefm-1154	162	21	fixed	fix	VERB
arjefm-1154	162	22	effect	effect	NOUN
arjefm-1154	162	23	and	and	CCONJ
arjefm-1154	162	24	random	random	ADJ
arjefm-1154	162	25	effect	effect	NOUN
arjefm-1154	162	26	are	be	AUX
arjefm-1154	162	27	0.20	0.20	NUM
arjefm-1154	162	28	and	and	CCONJ
arjefm-1154	162	29	0.21	0.21	NUM
arjefm-1154	162	30	respectively	respectively	ADV
arjefm-1154	162	31	and	and	CCONJ
arjefm-1154	162	32	that	that	PRON
arjefm-1154	162	33	of	of	ADP
arjefm-1154	162	34	random	random	ADJ
arjefm-1154	162	35	effect	effect	NOUN
arjefm-1154	162	36	is	be	AUX
arjefm-1154	162	37	0.90	0.90	NUM
arjefm-1154	162	38	that	that	PRON
arjefm-1154	162	39	is	be	AUX
arjefm-1154	162	40	,	,	PUNCT
arjefm-1154	162	41	for	for	SCONJ
arjefm-1154	162	42	each	each	DET
arjefm-1154	162	43	model	model	NOUN
arjefm-1154	162	44	used	use	VERB
arjefm-1154	162	45	20	20	NUM
arjefm-1154	162	46	%	%	NOUN
arjefm-1154	162	47	,	,	PUNCT
arjefm-1154	162	48	21	21	NUM
arjefm-1154	162	49	%	%	NOUN
arjefm-1154	162	50	and	and	CCONJ
arjefm-1154	162	51	90	90	NUM
arjefm-1154	162	52	%	%	NOUN
arjefm-1154	162	53	of	of	ADP
arjefm-1154	162	54	the	the	DET
arjefm-1154	162	55	dependent	dependent	ADJ
arjefm-1154	162	56	variable	variable	NOUN
arjefm-1154	162	57	(	(	PUNCT
arjefm-1154	162	58	opr	opr	PROPN
arjefm-1154	162	59	)	)	PUNCT
arjefm-1154	162	60	is	be	AUX
arjefm-1154	162	61	explained	explain	VERB
arjefm-1154	162	62	by	by	ADP
arjefm-1154	162	63	the	the	DET
arjefm-1154	162	64	independent	independent	ADJ
arjefm-1154	162	65	variables	variable	NOUN
arjefm-1154	162	66	:	:	PUNCT
arjefm-1154	163	1	bs	b	NOUN
arjefm-1154	163	2	,	,	PUNCT
arjefm-1154	163	3	i	i	PROPN
arjefm-1154	163	4	d	d	PROPN
arjefm-1154	163	5	,	,	PUNCT
arjefm-1154	163	6	ld	ld	PROPN
arjefm-1154	163	7	and	and	CCONJ
arjefm-1154	163	8	es	es	PROPN
arjefm-1154	163	9	and	and	CCONJ
arjefm-1154	163	10	control	control	VERB
arjefm-1154	163	11	variable	variable	ADJ
arjefm-1154	163	12	bks	bks	NOUN
arjefm-1154	163	13	and	and	CCONJ
arjefm-1154	163	14	lev	lev	NOUN
arjefm-1154	163	15	.	.	PUNCT
arjefm-1154	164	1	the	the	DET
arjefm-1154	164	2	coefficient	coefficient	NOUN
arjefm-1154	164	3	value	value	NOUN
arjefm-1154	164	4	of	of	ADP
arjefm-1154	164	5	the	the	DET
arjefm-1154	164	6	independent	independent	ADJ
arjefm-1154	164	7	proxy	proxy	NOUN
arjefm-1154	164	8	variables	variable	NOUN
arjefm-1154	164	9	:	:	PUNCT
arjefm-1154	164	10	bs	b	NOUN
arjefm-1154	164	11	,	,	PUNCT
arjefm-1154	164	12	i	i	PROPN
arjefm-1154	164	13	d	d	PROPN
arjefm-1154	164	14	,	,	PUNCT
arjefm-1154	164	15	ld	ld	PROPN
arjefm-1154	164	16	,	,	PUNCT
arjefm-1154	164	17	and	and	CCONJ
arjefm-1154	164	18	es	es	NOUN
arjefm-1154	164	19	are	be	AUX
arjefm-1154	164	20	positively	positively	ADV
arjefm-1154	164	21	correlated	correlate	VERB
arjefm-1154	164	22	with	with	ADP
arjefm-1154	164	23	the	the	DET
arjefm-1154	164	24	dependent	dependent	ADJ
arjefm-1154	164	25	variable	variable	ADJ
arjefm-1154	164	26	opr	opr	PROPN
arjefm-1154	164	27	.	.	PUNCT
arjefm-1154	165	1	this	this	PRON
arjefm-1154	165	2	implies	imply	VERB
arjefm-1154	165	3	that	that	SCONJ
arjefm-1154	165	4	any	any	DET
arjefm-1154	165	5	decrease	decrease	NOUN
arjefm-1154	165	6	in	in	ADP
arjefm-1154	165	7	the	the	DET
arjefm-1154	165	8	independent	independent	ADJ
arjefm-1154	165	9	variables	variable	NOUN
arjefm-1154	165	10	will	will	AUX
arjefm-1154	165	11	result	result	VERB
arjefm-1154	165	12	in	in	ADP
arjefm-1154	165	13	a	a	DET
arjefm-1154	165	14	decrease	decrease	NOUN
arjefm-1154	165	15	in	in	ADP
arjefm-1154	165	16	the	the	DET
arjefm-1154	165	17	dependent	dependent	ADJ
arjefm-1154	165	18	variable	variable	NOUN
arjefm-1154	165	19	.	.	PUNCT
arjefm-1154	166	1	from	from	ADP
arjefm-1154	166	2	the	the	DET
arjefm-1154	166	3	further	further	ADJ
arjefm-1154	166	4	test	test	NOUN
arjefm-1154	166	5	conducted	conduct	VERB
arjefm-1154	166	6	,	,	PUNCT
arjefm-1154	166	7	the	the	DET
arjefm-1154	166	8	fixed	fix	VERB
arjefm-1154	166	9	effect	effect	NOUN
arjefm-1154	166	10	model	model	NOUN
arjefm-1154	166	11	showed	show	VERB
arjefm-1154	166	12	a	a	DET
arjefm-1154	166	13	value	value	NOUN
arjefm-1154	166	14	of	of	ADP
arjefm-1154	166	15	166.954077	166.954077	NUM
arjefm-1154	166	16	with	with	ADP
arjefm-1154	166	17	a	a	DET
arjefm-1154	166	18	probability	probability	NOUN
arjefm-1154	166	19	of	of	ADP
arjefm-1154	166	20	0.0000	0.0000	NUM
arjefm-1154	166	21	and	and	CCONJ
arjefm-1154	166	22	the	the	DET
arjefm-1154	166	23	random	random	ADJ
arjefm-1154	166	24	effect	effect	NOUN
arjefm-1154	166	25	model	model	NOUN
arjefm-1154	166	26	showed	show	VERB
arjefm-1154	166	27	a	a	DET
arjefm-1154	166	28	value	value	NOUN
arjefm-1154	166	29	of	of	ADP
arjefm-1154	166	30	4.125385	4.125385	NUM
arjefm-1154	166	31	and	and	CCONJ
arjefm-1154	166	32	a	a	DET
arjefm-1154	166	33	probability	probability	NOUN
arjefm-1154	166	34	of	of	ADP
arjefm-1154	166	35	0.6597	0.6597	NUM
arjefm-1154	166	36	.	.	PUNCT
arjefm-1154	167	1	the	the	DET
arjefm-1154	167	2	fixed	fixed	ADJ
arjefm-1154	167	3	effect	effect	NOUN
arjefm-1154	167	4	is	be	AUX
arjefm-1154	167	5	preferred	prefer	VERB
arjefm-1154	167	6	because	because	SCONJ
arjefm-1154	167	7	the	the	DET
arjefm-1154	167	8	probability	probability	NOUN
arjefm-1154	167	9	of	of	ADP
arjefm-1154	167	10	the	the	DET
arjefm-1154	167	11	chi	chi	NOUN
arjefm-1154	167	12	.	.	PUNCT
arjefm-1154	168	1	square	square	PROPN
arjefm-1154	168	2	is	be	AUX
arjefm-1154	168	3	less	less	ADJ
arjefm-1154	168	4	than	than	ADP
arjefm-1154	168	5	0.05	0.05	NUM
arjefm-1154	168	6	%	%	NOUN
arjefm-1154	168	7	level	level	NOUN
arjefm-1154	168	8	of	of	ADP
arjefm-1154	168	9	significance	significance	NOUN
arjefm-1154	168	10	.	.	PUNCT
arjefm-1154	169	1	from	from	ADP
arjefm-1154	169	2	the	the	DET
arjefm-1154	169	3	result	result	NOUN
arjefm-1154	169	4	obtained	obtain	VERB
arjefm-1154	169	5	,	,	PUNCT
arjefm-1154	169	6	we	we	PRON
arjefm-1154	169	7	accept	accept	VERB
arjefm-1154	169	8	the	the	DET
arjefm-1154	169	9	alternate	alternate	ADJ
arjefm-1154	169	10	hypotheses	hypothesis	NOUN
arjefm-1154	169	11	which	which	PRON
arjefm-1154	169	12	states	state	VERB
arjefm-1154	169	13	that	that	SCONJ
arjefm-1154	169	14	internal	internal	ADJ
arjefm-1154	169	15	control	control	NOUN
arjefm-1154	169	16	environment	environment	NOUN
arjefm-1154	169	17	has	have	VERB
arjefm-1154	169	18	a	a	DET
arjefm-1154	169	19	significantly	significantly	ADV
arjefm-1154	169	20	positive	positive	ADJ
arjefm-1154	169	21	effect	effect	NOUN
arjefm-1154	169	22	on	on	ADP
arjefm-1154	169	23	operational	operational	ADJ
arjefm-1154	169	24	risk	risk	NOUN
arjefm-1154	169	25	of	of	ADP
arjefm-1154	169	26	quoted	quote	VERB
arjefm-1154	169	27	banks	bank	NOUN
arjefm-1154	169	28	in	in	ADP
arjefm-1154	169	29	nigeria	nigeria	PROPN
arjefm-1154	169	30	and	and	CCONJ
arjefm-1154	169	31	reject	reject	VERB
arjefm-1154	169	32	the	the	DET
arjefm-1154	169	33	null	null	ADJ
arjefm-1154	169	34	hypothesis	hypothesis	NOUN
arjefm-1154	169	35	.	.	PUNCT
arjefm-1154	170	1	the	the	DET
arjefm-1154	170	2	variables	variable	NOUN
arjefm-1154	170	3	employed	employ	VERB
arjefm-1154	170	4	showed	show	VERB
arjefm-1154	170	5	positive	positive	ADJ
arjefm-1154	170	6	value	value	NOUN
arjefm-1154	170	7	that	that	PRON
arjefm-1154	170	8	is	be	AUX
arjefm-1154	170	9	,	,	PUNCT
arjefm-1154	170	10	any	any	DET
arjefm-1154	170	11	increase	increase	NOUN
arjefm-1154	170	12	/	/	SYM
arjefm-1154	170	13	decrease	decrease	NOUN
arjefm-1154	170	14	in	in	ADP
arjefm-1154	170	15	any	any	PRON
arjefm-1154	170	16	of	of	ADP
arjefm-1154	170	17	the	the	DET
arjefm-1154	170	18	independent	independent	ADJ
arjefm-1154	170	19	variables	variable	NOUN
arjefm-1154	170	20	will	will	AUX
arjefm-1154	170	21	lead	lead	VERB
arjefm-1154	170	22	to	to	ADP
arjefm-1154	170	23	an	an	DET
arjefm-1154	170	24	increase	increase	NOUN
arjefm-1154	170	25	in	in	ADP
arjefm-1154	170	26	the	the	DET
arjefm-1154	170	27	dependent	dependent	ADJ
arjefm-1154	170	28	value	value	NOUN
arjefm-1154	170	29	except	except	SCONJ
arjefm-1154	170	30	for	for	ADP
arjefm-1154	170	31	bank	bank	NOUN
arjefm-1154	170	32	size	size	NOUN
arjefm-1154	170	33	that	that	PRON
arjefm-1154	170	34	does	do	AUX
arjefm-1154	170	35	not	not	PART
arjefm-1154	170	36	have	have	VERB
arjefm-1154	170	37	a	a	DET
arjefm-1154	170	38	positively	positively	ADV
arjefm-1154	170	39	significant	significant	ADJ
arjefm-1154	170	40	effect	effect	NOUN
arjefm-1154	170	41	on	on	ADP
arjefm-1154	170	42	operational	operational	ADJ
arjefm-1154	170	43	risk	risk	NOUN
arjefm-1154	170	44	.	.	PUNCT
arjefm-1154	171	1	durbin	durbin	PROPN
arjefm-1154	171	2	watson	watson	PROPN
arjefm-1154	171	3	is	be	AUX
arjefm-1154	171	4	close	close	ADJ
arjefm-1154	171	5	to	to	ADP
arjefm-1154	171	6	2.0	2.0	NUM
arjefm-1154	171	7	as	as	SCONJ
arjefm-1154	171	8	such	such	DET
arjefm-1154	171	9	the	the	DET
arjefm-1154	171	10	variables	variable	NOUN
arjefm-1154	171	11	are	be	AUX
arjefm-1154	171	12	highly	highly	ADV
arjefm-1154	171	13	significant	significant	ADJ
arjefm-1154	171	14	.	.	PUNCT
arjefm-1154	172	1	probability	probability	NOUN
arjefm-1154	172	2	values	value	NOUN
arjefm-1154	172	3	of	of	ADP
arjefm-1154	172	4	the	the	DET
arjefm-1154	172	5	coefficient	coefficient	NOUN
arjefm-1154	172	6	at	at	ADP
arjefm-1154	172	7	0.1	0.1	NUM
arjefm-1154	172	8	–	–	PUNCT
arjefm-1154	172	9	0.7	0.7	NUM
arjefm-1154	172	10	implies	imply	VERB
arjefm-1154	172	11	that	that	SCONJ
arjefm-1154	172	12	the	the	DET
arjefm-1154	172	13	regression	regression	NOUN
arjefm-1154	172	14	parameters	parameter	NOUN
arjefm-1154	172	15	are	be	AUX
arjefm-1154	172	16	significantly	significantly	ADV
arjefm-1154	172	17	different	different	ADJ
arjefm-1154	172	18	from	from	ADP
arjefm-1154	172	19	zero	zero	NUM
arjefm-1154	172	20	and	and	CCONJ
arjefm-1154	172	21	the	the	DET
arjefm-1154	172	22	probability	probability	NOUN
arjefm-1154	172	23	for	for	ADP
arjefm-1154	172	24	the	the	DET
arjefm-1154	172	25	variables	variable	NOUN
arjefm-1154	172	26	reveal	reveal	VERB
arjefm-1154	172	27	a	a	DET
arjefm-1154	172	28	normal	normal	ADJ
arjefm-1154	172	29	curve	curve	NOUN
arjefm-1154	172	30	.	.	PUNCT
arjefm-1154	173	1	the	the	DET
arjefm-1154	173	2	f	f	PROPN
arjefm-1154	173	3	-	-	PUNCT
arjefm-1154	173	4	statistics	statistics	PROPN
arjefm-1154	173	5	is	be	AUX
arjefm-1154	173	6	1.766192	1.766192	NUM
arjefm-1154	173	7	to	to	PART
arjefm-1154	173	8	show	show	VERB
arjefm-1154	173	9	that	that	SCONJ
arjefm-1154	173	10	the	the	DET
arjefm-1154	173	11	coefficient	coefficient	NOUN
arjefm-1154	173	12	of	of	ADP
arjefm-1154	173	13	explanatory	explanatory	ADJ
arjefm-1154	173	14	variables	variable	NOUN
arjefm-1154	173	15	has	have	VERB
arjefm-1154	173	16	a	a	DET
arjefm-1154	173	17	significant	significant	ADJ
arjefm-1154	173	18	effect	effect	NOUN
arjefm-1154	173	19	on	on	ADP
arjefm-1154	173	20	operational	operational	ADJ
arjefm-1154	173	21	risk	risk	NOUN
arjefm-1154	173	22	in	in	ADP
arjefm-1154	173	23	the	the	DET
arjefm-1154	173	24	annual	annual	ADJ
arjefm-1154	173	25	financial	financial	ADJ
arjefm-1154	173	26	reports	report	NOUN
arjefm-1154	173	27	of	of	ADP
arjefm-1154	173	28	quoted	quote	VERB
arjefm-1154	173	29	companies	company	NOUN
arjefm-1154	173	30	in	in	ADP
arjefm-1154	173	31	nigeria	nigeria	PROPN
arjefm-1154	173	32	.	.	PUNCT
arjefm-1154	174	1	from	from	ADP
arjefm-1154	174	2	the	the	DET
arjefm-1154	174	3	result	result	NOUN
arjefm-1154	174	4	obtained	obtain	VERB
arjefm-1154	174	5	,	,	PUNCT
arjefm-1154	174	6	we	we	PRON
arjefm-1154	174	7	accept	accept	VERB
arjefm-1154	174	8	the	the	DET
arjefm-1154	174	9	alternate	alternate	ADJ
arjefm-1154	174	10	hypothesis	hypothesis	NOUN
arjefm-1154	174	11	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	174	12	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	174	13	american	american	PROPN
arjefm-1154	174	14	research	research	PROPN
arjefm-1154	174	15	journal	journal	PROPN
arjefm-1154	174	16	of	of	ADP
arjefm-1154	174	17	economics	economic	NOUN
arjefm-1154	174	18	,	,	PUNCT
arjefm-1154	174	19	finance	finance	NOUN
arjefm-1154	174	20	and	and	CCONJ
arjefm-1154	174	21	management	management	NOUN
arjefm-1154	174	22	volume	volume	NOUN
arjefm-1154	174	23	13	13	NUM
arjefm-1154	174	24	issue	issue	NOUN
arjefm-1154	174	25	1	1	NUM
arjefm-1154	174	26	,	,	PUNCT
arjefm-1154	174	27	january	january	PROPN
arjefm-1154	174	28	-	-	PUNCT
arjefm-1154	174	29	march	march	PROPN
arjefm-1154	174	30	2025	2025	NUM
arjefm-1154	174	31	issn	issn	NOUN
arjefm-1154	174	32	:	:	PUNCT
arjefm-1154	174	33	2836	2836	NUM
arjefm-1154	174	34	-	-	SYM
arjefm-1154	174	35	9416	9416	NUM
arjefm-1154	174	36	impact	impact	NOUN
arjefm-1154	174	37	factor	factor	NOUN
arjefm-1154	174	38	:	:	PUNCT
arjefm-1154	174	39	6.41	6.41	NUM
arjefm-1154	174	40	journal	journal	NOUN
arjefm-1154	174	41	homepage	homepage	NOUN
arjefm-1154	174	42	:	:	PUNCT
arjefm-1154	174	43	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	174	44	,	,	PUNCT
arjefm-1154	174	45	email	email	NOUN
arjefm-1154	174	46	:	:	PUNCT
arjefm-1154	174	47	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	174	48	official	official	ADJ
arjefm-1154	174	49	journal	journal	PROPN
arjefm-1154	174	50	of	of	ADP
arjefm-1154	174	51	america	america	PROPN
arjefm-1154	174	52	serial	serial	PROPN
arjefm-1154	174	53	publication	publication	NOUN
arjefm-1154	174	54	american	american	PROPN
arjefm-1154	174	55	research	research	PROPN
arjefm-1154	174	56	journal	journal	PROPN
arjefm-1154	174	57	of	of	ADP
arjefm-1154	174	58	economics	economic	NOUN
arjefm-1154	174	59	,	,	PUNCT
arjefm-1154	174	60	finance	finance	NOUN
arjefm-1154	174	61	and	and	CCONJ
arjefm-1154	174	62	management	management	NOUN
arjefm-1154	174	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	174	64	,	,	PUNCT
arjefm-1154	174	65	email	email	NOUN
arjefm-1154	174	66	:	:	PUNCT
arjefm-1154	175	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	175	2	37	37	NUM
arjefm-1154	176	1	|	|	ADV
arjefm-1154	176	2	p	p	NOUN
arjefm-1154	176	3	a	a	DET
arjefm-1154	176	4	g	g	NOUN
arjefm-1154	176	5	e	e	NOUN
arjefm-1154	176	6	which	which	PRON
arjefm-1154	176	7	states	state	VERB
arjefm-1154	176	8	that	that	SCONJ
arjefm-1154	176	9	internal	internal	ADJ
arjefm-1154	176	10	control	control	NOUN
arjefm-1154	176	11	environment	environment	NOUN
arjefm-1154	176	12	has	have	VERB
arjefm-1154	176	13	a	a	DET
arjefm-1154	176	14	significantly	significantly	ADV
arjefm-1154	176	15	positive	positive	ADJ
arjefm-1154	176	16	effect	effect	NOUN
arjefm-1154	176	17	on	on	ADP
arjefm-1154	176	18	operational	operational	ADJ
arjefm-1154	176	19	risk	risk	NOUN
arjefm-1154	176	20	of	of	ADP
arjefm-1154	176	21	quoted	quote	VERB
arjefm-1154	176	22	banks	bank	NOUN
arjefm-1154	176	23	in	in	ADP
arjefm-1154	176	24	nigeria	nigeria	PROPN
arjefm-1154	176	25	and	and	CCONJ
arjefm-1154	176	26	reject	reject	VERB
arjefm-1154	176	27	the	the	DET
arjefm-1154	176	28	null	null	ADJ
arjefm-1154	176	29	hypothesis	hypothesis	NOUN
arjefm-1154	176	30	.	.	PUNCT
arjefm-1154	177	1	table	table	NOUN
arjefm-1154	177	2	7	7	NUM
arjefm-1154	177	3	:	:	PUNCT
arjefm-1154	177	4	result	result	NOUN
arjefm-1154	177	5	of	of	ADP
arjefm-1154	177	6	the	the	DET
arjefm-1154	177	7	effect	effect	NOUN
arjefm-1154	177	8	of	of	ADP
arjefm-1154	177	9	internal	internal	ADJ
arjefm-1154	177	10	control	control	NOUN
arjefm-1154	177	11	environment	environment	NOUN
arjefm-1154	177	12	on	on	ADP
arjefm-1154	177	13	operational	operational	ADJ
arjefm-1154	177	14	risk	risk	NOUN
arjefm-1154	177	15	of	of	ADP
arjefm-1154	177	16	quoted	quote	VERB
arjefm-1154	177	17	banks	bank	NOUN
arjefm-1154	177	18	in	in	ADP
arjefm-1154	177	19	nigeria	nigeria	PROPN
arjefm-1154	177	20	4.5.2	4.5.2	NUM
arjefm-1154	177	21	h01	h01	NOUN
arjefm-1154	177	22	:	:	PUNCT
arjefm-1154	177	23	external	external	ADJ
arjefm-1154	177	24	control	control	NOUN
arjefm-1154	177	25	environment	environment	NOUN
arjefm-1154	177	26	does	do	AUX
arjefm-1154	177	27	not	not	PART
arjefm-1154	177	28	have	have	VERB
arjefm-1154	177	29	significant	significant	ADJ
arjefm-1154	177	30	effect	effect	NOUN
arjefm-1154	177	31	on	on	ADP
arjefm-1154	177	32	operational	operational	ADJ
arjefm-1154	177	33	risk	risk	NOUN
arjefm-1154	177	34	.	.	PUNCT
arjefm-1154	178	1	four	four	NUM
arjefm-1154	178	2	variables	variable	NOUN
arjefm-1154	178	3	representing	represent	VERB
arjefm-1154	178	4	model	model	NOUN
arjefm-1154	178	5	2	2	NUM
arjefm-1154	178	6	on	on	ADP
arjefm-1154	178	7	the	the	DET
arjefm-1154	178	8	effect	effect	NOUN
arjefm-1154	178	9	of	of	ADP
arjefm-1154	178	10	external	external	ADJ
arjefm-1154	178	11	control	control	NOUN
arjefm-1154	178	12	environment	environment	NOUN
arjefm-1154	178	13	on	on	ADP
arjefm-1154	178	14	operational	operational	ADJ
arjefm-1154	178	15	risk	risk	NOUN
arjefm-1154	178	16	were	be	AUX
arjefm-1154	178	17	employed	employ	VERB
arjefm-1154	178	18	to	to	PART
arjefm-1154	178	19	test	test	VERB
arjefm-1154	178	20	the	the	DET
arjefm-1154	178	21	hypotheses	hypothesis	NOUN
arjefm-1154	178	22	of	of	ADP
arjefm-1154	178	23	this	this	DET
arjefm-1154	178	24	study	study	NOUN
arjefm-1154	178	25	.	.	PUNCT
arjefm-1154	179	1	from	from	ADP
arjefm-1154	179	2	the	the	DET
arjefm-1154	179	3	regression	regression	NOUN
arjefm-1154	179	4	analysis	analysis	NOUN
arjefm-1154	179	5	result	result	NOUN
arjefm-1154	179	6	as	as	SCONJ
arjefm-1154	179	7	shown	show	VERB
arjefm-1154	179	8	on	on	ADP
arjefm-1154	179	9	table	table	NOUN
arjefm-1154	179	10	9	9	NUM
arjefm-1154	179	11	,	,	PUNCT
arjefm-1154	179	12	it	it	PRON
arjefm-1154	179	13	is	be	AUX
arjefm-1154	179	14	observed	observe	VERB
arjefm-1154	179	15	that	that	SCONJ
arjefm-1154	179	16	r2	r2	PROPN
arjefm-1154	179	17	for	for	ADP
arjefm-1154	179	18	pooled	pool	VERB
arjefm-1154	179	19	ols	ol	NOUN
arjefm-1154	179	20	,	,	PUNCT
arjefm-1154	179	21	fixed	fix	VERB
arjefm-1154	179	22	effect	effect	NOUN
arjefm-1154	179	23	and	and	CCONJ
arjefm-1154	179	24	random	random	ADJ
arjefm-1154	179	25	effect	effect	NOUN
arjefm-1154	179	26	are	be	AUX
arjefm-1154	179	27	0.25	0.25	NUM
arjefm-1154	179	28	and	and	CCONJ
arjefm-1154	179	29	0.26	0.26	NUM
arjefm-1154	179	30	respectively	respectively	ADV
arjefm-1154	179	31	and	and	CCONJ
arjefm-1154	179	32	that	that	PRON
arjefm-1154	179	33	of	of	ADP
arjefm-1154	179	34	random	random	ADJ
arjefm-1154	179	35	effect	effect	NOUN
arjefm-1154	179	36	is	be	AUX
arjefm-1154	179	37	0.92	0.92	NUM
arjefm-1154	179	38	that	that	PRON
arjefm-1154	179	39	is	be	AUX
arjefm-1154	179	40	,	,	PUNCT
arjefm-1154	179	41	for	for	SCONJ
arjefm-1154	179	42	each	each	DET
arjefm-1154	179	43	model	model	NOUN
arjefm-1154	179	44	used	use	VERB
arjefm-1154	179	45	25	25	NUM
arjefm-1154	179	46	%	%	NOUN
arjefm-1154	179	47	,	,	PUNCT
arjefm-1154	179	48	26	26	NUM
arjefm-1154	179	49	%	%	NOUN
arjefm-1154	179	50	and	and	CCONJ
arjefm-1154	179	51	92	92	NUM
arjefm-1154	179	52	%	%	NOUN
arjefm-1154	179	53	of	of	ADP
arjefm-1154	179	54	the	the	DET
arjefm-1154	179	55	dependent	dependent	ADJ
arjefm-1154	179	56	variable	variable	NOUN
arjefm-1154	179	57	(	(	PUNCT
arjefm-1154	179	58	opr	opr	PROPN
arjefm-1154	179	59	)	)	PUNCT
arjefm-1154	179	60	is	be	AUX
arjefm-1154	179	61	explained	explain	VERB
arjefm-1154	179	62	by	by	ADP
arjefm-1154	179	63	the	the	DET
arjefm-1154	179	64	independent	independent	ADJ
arjefm-1154	179	65	variables	variable	NOUN
arjefm-1154	179	66	:	:	PUNCT
arjefm-1154	179	67	tec	tec	ADJ
arjefm-1154	179	68	,	,	PUNCT
arjefm-1154	179	69	sef	sef	PROPN
arjefm-1154	179	70	,	,	PUNCT
arjefm-1154	179	71	ecl	ecl	PROPN
arjefm-1154	179	72	and	and	CCONJ
arjefm-1154	179	73	lgf	lgf	PROPN
arjefm-1154	179	74	and	and	CCONJ
arjefm-1154	179	75	control	control	VERB
arjefm-1154	179	76	variable	variable	ADJ
arjefm-1154	179	77	bks	bks	NOUN
arjefm-1154	179	78	and	and	CCONJ
arjefm-1154	179	79	lev	lev	NOUN
arjefm-1154	179	80	.	.	PUNCT
arjefm-1154	180	1	the	the	DET
arjefm-1154	180	2	coefficient	coefficient	NOUN
arjefm-1154	180	3	value	value	NOUN
arjefm-1154	180	4	of	of	ADP
arjefm-1154	180	5	the	the	DET
arjefm-1154	180	6	independent	independent	ADJ
arjefm-1154	180	7	proxy	proxy	ADJ
arjefm-1154	180	8	variables	variable	NOUN
arjefm-1154	180	9	:	:	PUNCT
arjefm-1154	180	10	sef	sef	PROPN
arjefm-1154	180	11	,	,	PUNCT
arjefm-1154	180	12	bks	bks	PROPN
arjefm-1154	180	13	and	and	CCONJ
arjefm-1154	180	14	independent	independent	ADJ
arjefm-1154	180	15	variables	variable	NOUN
arjefm-1154	180	16	pooled	pool	VERB
arjefm-1154	180	17	ols	ol	NOUN
arjefm-1154	180	18	fixed	fix	VERB
arjefm-1154	180	19	effect	effect	NOUN
arjefm-1154	180	20	(	(	PUNCT
arjefm-1154	180	21	preferred	preferred	ADJ
arjefm-1154	180	22	model	model	NOUN
arjefm-1154	180	23	)	)	PUNCT
arjefm-1154	180	24	random	random	ADJ
arjefm-1154	180	25	effect	effect	NOUN
arjefm-1154	180	26	constant	constant	ADJ
arjefm-1154	180	27	(	(	PUNCT
arjefm-1154	180	28	c	c	NOUN
arjefm-1154	180	29	)	)	PUNCT
arjefm-1154	180	30	bank	bank	NOUN
arjefm-1154	180	31	strength	strength	NOUN
arjefm-1154	180	32	(	(	PUNCT
arjefm-1154	180	33	bs	bs	NOUN
arjefm-1154	180	34	)	)	PUNCT
arjefm-1154	180	35	income	income	NOUN
arjefm-1154	180	36	diversification	diversification	NOUN
arjefm-1154	180	37	(	(	PUNCT
arjefm-1154	180	38	i	i	NOUN
arjefm-1154	180	39	d	d	PROPN
arjefm-1154	180	40	)	)	PUNCT
arjefm-1154	180	41	liquidity	liquidity	NOUN
arjefm-1154	180	42	(	(	PUNCT
arjefm-1154	180	43	ld	ld	NOUN
arjefm-1154	180	44	)	)	PUNCT
arjefm-1154	180	45	employee	employee	NOUN
arjefm-1154	180	46	size	size	NOUN
arjefm-1154	180	47	(	(	PUNCT
arjefm-1154	180	48	es	es	NOUN
arjefm-1154	180	49	)	)	PUNCT
arjefm-1154	180	50	bank	bank	NOUN
arjefm-1154	180	51	size	size	NOUN
arjefm-1154	180	52	(	(	PUNCT
arjefm-1154	180	53	bks	bks	NOUN
arjefm-1154	180	54	)	)	PUNCT
arjefm-1154	180	55	leverage	leverage	NOUN
arjefm-1154	180	56	(	(	PUNCT
arjefm-1154	180	57	lev	lev	NOUN
arjefm-1154	180	58	)	)	PUNCT
arjefm-1154	180	59	3.599612	3.599612	NUM
arjefm-1154	180	60	*	*	SYM
arjefm-1154	180	61	(	(	PUNCT
arjefm-1154	180	62	4.695850	4.695850	NUM
arjefm-1154	180	63	)	)	PUNCT
arjefm-1154	180	64	0.002450	0.002450	NUM
arjefm-1154	180	65	*	*	PUNCT
arjefm-1154	180	66	(	(	PUNCT
arjefm-1154	180	67	0.848119	0.848119	NUM
arjefm-1154	180	68	)	)	PUNCT
arjefm-1154	180	69	0.130211	0.130211	NUM
arjefm-1154	180	70	*	*	SYM
arjefm-1154	180	71	(	(	PUNCT
arjefm-1154	180	72	0.695367	0.695367	NUM
arjefm-1154	180	73	)	)	PUNCT
arjefm-1154	180	74	0.009810	0.009810	NUM
arjefm-1154	180	75	*	*	SYM
arjefm-1154	180	76	(	(	PUNCT
arjefm-1154	180	77	2.670924	2.670924	NUM
arjefm-1154	180	78	)	)	PUNCT
arjefm-1154	180	79	0.403149	0.403149	NUM
arjefm-1154	180	80	*	*	PUNCT
arjefm-1154	180	81	(	(	PUNCT
arjefm-1154	180	82	2.421923	2.421923	NUM
arjefm-1154	180	83	)	)	PUNCT
arjefm-1154	180	84	-0.060530	-0.060530	NOUN
arjefm-1154	180	85	*	*	PUNCT
arjefm-1154	180	86	(	(	PUNCT
arjefm-1154	180	87	-1.115413	-1.115413	X
arjefm-1154	180	88	)	)	PUNCT
arjefm-1154	180	89	0.008291	0.008291	NUM
arjefm-1154	180	90	*	*	PUNCT
arjefm-1154	180	91	(	(	PUNCT
arjefm-1154	180	92	3.455690	3.455690	NUM
arjefm-1154	180	93	)	)	PUNCT
arjefm-1154	180	94	3.545422	3.545422	NUM
arjefm-1154	180	95	*	*	PUNCT
arjefm-1154	180	96	(	(	PUNCT
arjefm-1154	180	97	4.380025	4.380025	NUM
arjefm-1154	180	98	)	)	PUNCT
arjefm-1154	180	99	0.002862	0.002862	NUM
arjefm-1154	180	100	*	*	SYM
arjefm-1154	180	101	(	(	PUNCT
arjefm-1154	180	102	0.936542	0.936542	NUM
arjefm-1154	180	103	)	)	PUNCT
arjefm-1154	180	104	0.150099	0.150099	NUM
arjefm-1154	180	105	*	*	SYM
arjefm-1154	180	106	(	(	PUNCT
arjefm-1154	180	107	0.748953	0.748953	NUM
arjefm-1154	180	108	)	)	PUNCT
arjefm-1154	180	109	0.009888	0.009888	NUM
arjefm-1154	180	110	*	*	PUNCT
arjefm-1154	180	111	(	(	PUNCT
arjefm-1154	180	112	2.619871	2.619871	NUM
arjefm-1154	180	113	)	)	PUNCT
arjefm-1154	180	114	0.403026	0.403026	NUM
arjefm-1154	180	115	*	*	PUNCT
arjefm-1154	180	116	(	(	PUNCT
arjefm-1154	180	117	2.307828	2.307828	NUM
arjefm-1154	180	118	)	)	PUNCT
arjefm-1154	180	119	-0.058434	-0.058434	NOUN
arjefm-1154	180	120	*	*	PUNCT
arjefm-1154	180	121	(	(	PUNCT
arjefm-1154	180	122	-1.032348	-1.032348	NOUN
arjefm-1154	180	123	)	)	PUNCT
arjefm-1154	180	124	0.008335	0.008335	NUM
arjefm-1154	180	125	*	*	SYM
arjefm-1154	180	126	(	(	PUNCT
arjefm-1154	180	127	3.371851	3.371851	NUM
arjefm-1154	180	128	)	)	PUNCT
arjefm-1154	180	129	4.763952	4.763952	NUM
arjefm-1154	180	130	*	*	SYM
arjefm-1154	180	131	(	(	PUNCT
arjefm-1154	180	132	5.480358	5.480358	NUM
arjefm-1154	180	133	)	)	PUNCT
arjefm-1154	180	134	0.001704	0.001704	NUM
arjefm-1154	180	135	*	*	SYM
arjefm-1154	180	136	(	(	PUNCT
arjefm-1154	180	137	1.232416	1.232416	NUM
arjefm-1154	180	138	)	)	PUNCT
arjefm-1154	180	139	0.045398	0.045398	NUM
arjefm-1154	180	140	*	*	PUNCT
arjefm-1154	180	141	(	(	PUNCT
arjefm-1154	180	142	0.448589	0.448589	NUM
arjefm-1154	180	143	)	)	PUNCT
arjefm-1154	180	144	-0.005624	-0.005624	NOUN
arjefm-1154	180	145	*	*	PUNCT
arjefm-1154	180	146	(	(	PUNCT
arjefm-1154	180	147	-1.282022	-1.282022	NOUN
arjefm-1154	180	148	)	)	PUNCT
arjefm-1154	181	1	0.072616	0.072616	NUM
arjefm-1154	181	2	*	*	PUNCT
arjefm-1154	181	3	(	(	PUNCT
arjefm-1154	181	4	0.515052	0.515052	NUM
arjefm-1154	181	5	)	)	PUNCT
arjefm-1154	181	6	-0.055025	-0.055025	NOUN
arjefm-1154	181	7	*	*	PUNCT
arjefm-1154	181	8	(	(	PUNCT
arjefm-1154	181	9	-1.280855	-1.280855	PROPN
arjefm-1154	181	10	)	)	PUNCT
arjefm-1154	181	11	0.013468	0.013468	NUM
arjefm-1154	181	12	*	*	SYM
arjefm-1154	181	13	(	(	PUNCT
arjefm-1154	181	14	1.508671	1.508671	NUM
arjefm-1154	181	15	)	)	PUNCT
arjefm-1154	181	16	r	r	NOUN
arjefm-1154	181	17	-	-	PUNCT
arjefm-1154	181	18	squared	square	VERB
arjefm-1154	181	19	f	f	NOUN
arjefm-1154	181	20	-	-	PUNCT
arjefm-1154	181	21	statistics	statistic	NOUN
arjefm-1154	181	22	(	(	PUNCT
arjefm-1154	181	23	prob	prob	NOUN
arjefm-1154	181	24	.	.	PUNCT
arjefm-1154	181	25	)	)	PUNCT
arjefm-1154	181	26	durbin	durbin	PROPN
arjefm-1154	181	27	watson	watson	PROPN
arjefm-1154	181	28	(	(	PUNCT
arjefm-1154	181	29	dw	dw	PROPN
arjefm-1154	181	30	)	)	PUNCT
arjefm-1154	181	31	hausman	hausman	PROPN
arjefm-1154	181	32	test	test	NOUN
arjefm-1154	181	33	(	(	PUNCT
arjefm-1154	181	34	prob	prob	NOUN
arjefm-1154	181	35	.	.	PUNCT
arjefm-1154	181	36	)	)	PUNCT
arjefm-1154	182	1	0.201216	0.201216	NUM
arjefm-1154	182	2	*	*	PUNCT
arjefm-1154	182	3	0.010817	0.010817	NUM
arjefm-1154	182	4	0.285333	0.285333	NUM
arjefm-1154	182	5	0.206182	0.206182	NUM
arjefm-1154	182	6	*	*	SYM
arjefm-1154	182	7	1.766192(0.083838	1.766192(0.083838	NUM
arjefm-1154	182	8	)	)	PUNCT
arjefm-1154	182	9	0.278861	0.278861	NUM
arjefm-1154	182	10	166.954077(0.000000	166.954077(0.000000	NUM
arjefm-1154	182	11	)	)	PUNCT
arjefm-1154	182	12	*	*	PUNCT
arjefm-1154	183	1	*	*	PUNCT
arjefm-1154	183	2	0.901387	0.901387	NUM
arjefm-1154	183	3	*	*	NOUN
arjefm-1154	183	4	24.81041(0.000000	24.81041(0.000000	NUM
arjefm-1154	183	5	)	)	PUNCT
arjefm-1154	183	6	1.636648	1.636648	NUM
arjefm-1154	183	7	4.125385	4.125385	NUM
arjefm-1154	183	8	(	(	PUNCT
arjefm-1154	183	9	0.6597	0.6597	NUM
arjefm-1154	183	10	)	)	PUNCT
arjefm-1154	183	11	*	*	PUNCT
arjefm-1154	184	1	*	*	PUNCT
arjefm-1154	184	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1154	184	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	185	1	american	american	PROPN
arjefm-1154	185	2	research	research	PROPN
arjefm-1154	185	3	journal	journal	PROPN
arjefm-1154	185	4	of	of	ADP
arjefm-1154	185	5	economics	economic	NOUN
arjefm-1154	185	6	,	,	PUNCT
arjefm-1154	185	7	finance	finance	NOUN
arjefm-1154	185	8	and	and	CCONJ
arjefm-1154	185	9	management	management	NOUN
arjefm-1154	185	10	volume	volume	NOUN
arjefm-1154	185	11	13	13	NUM
arjefm-1154	185	12	issue	issue	NOUN
arjefm-1154	185	13	1	1	NUM
arjefm-1154	185	14	,	,	PUNCT
arjefm-1154	185	15	january	january	PROPN
arjefm-1154	185	16	-	-	PUNCT
arjefm-1154	185	17	march	march	PROPN
arjefm-1154	185	18	2025	2025	NUM
arjefm-1154	185	19	issn	issn	NOUN
arjefm-1154	185	20	:	:	PUNCT
arjefm-1154	185	21	2836	2836	NUM
arjefm-1154	185	22	-	-	SYM
arjefm-1154	185	23	9416	9416	NUM
arjefm-1154	185	24	impact	impact	NOUN
arjefm-1154	185	25	factor	factor	NOUN
arjefm-1154	185	26	:	:	PUNCT
arjefm-1154	185	27	6.41	6.41	NUM
arjefm-1154	185	28	journal	journal	NOUN
arjefm-1154	185	29	homepage	homepage	NOUN
arjefm-1154	185	30	:	:	PUNCT
arjefm-1154	185	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	185	32	,	,	PUNCT
arjefm-1154	185	33	email	email	NOUN
arjefm-1154	185	34	:	:	PUNCT
arjefm-1154	185	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	185	36	official	official	ADJ
arjefm-1154	185	37	journal	journal	PROPN
arjefm-1154	185	38	of	of	ADP
arjefm-1154	185	39	america	america	PROPN
arjefm-1154	185	40	serial	serial	PROPN
arjefm-1154	185	41	publication	publication	NOUN
arjefm-1154	185	42	american	american	PROPN
arjefm-1154	185	43	research	research	PROPN
arjefm-1154	185	44	journal	journal	PROPN
arjefm-1154	185	45	of	of	ADP
arjefm-1154	185	46	economics	economic	NOUN
arjefm-1154	185	47	,	,	PUNCT
arjefm-1154	185	48	finance	finance	NOUN
arjefm-1154	185	49	and	and	CCONJ
arjefm-1154	185	50	management	management	NOUN
arjefm-1154	185	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	185	52	,	,	PUNCT
arjefm-1154	185	53	email	email	NOUN
arjefm-1154	185	54	:	:	PUNCT
arjefm-1154	185	55	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	186	1	38	38	NUM
arjefm-1154	187	1	|	|	ADV
arjefm-1154	187	2	p	p	NOUN
arjefm-1154	187	3	a	a	DET
arjefm-1154	187	4	g	g	NOUN
arjefm-1154	187	5	e	e	NOUN
arjefm-1154	187	6	lev	lev	NOUN
arjefm-1154	187	7	are	be	AUX
arjefm-1154	187	8	positively	positively	ADV
arjefm-1154	187	9	correlated	correlate	VERB
arjefm-1154	187	10	with	with	ADP
arjefm-1154	187	11	the	the	DET
arjefm-1154	187	12	dependent	dependent	ADJ
arjefm-1154	187	13	variable	variable	ADJ
arjefm-1154	187	14	opr	opr	PROPN
arjefm-1154	187	15	.	.	PUNCT
arjefm-1154	188	1	while	while	SCONJ
arjefm-1154	188	2	tec	tec	PROPN
arjefm-1154	188	3	,	,	PUNCT
arjefm-1154	188	4	ecf	ecf	PROPN
arjefm-1154	188	5	and	and	CCONJ
arjefm-1154	188	6	lgf	lgf	PROPN
arjefm-1154	188	7	are	be	AUX
arjefm-1154	188	8	negatively	negatively	ADV
arjefm-1154	188	9	correlated	correlate	VERB
arjefm-1154	188	10	with	with	ADP
arjefm-1154	188	11	the	the	DET
arjefm-1154	188	12	dependent	dependent	ADJ
arjefm-1154	188	13	variable	variable	ADJ
arjefm-1154	188	14	opr	opr	PROPN
arjefm-1154	188	15	.	.	PUNCT
arjefm-1154	189	1	this	this	PRON
arjefm-1154	189	2	implies	imply	VERB
arjefm-1154	189	3	that	that	SCONJ
arjefm-1154	189	4	any	any	DET
arjefm-1154	189	5	increase	increase	NOUN
arjefm-1154	189	6	/	/	SYM
arjefm-1154	189	7	decrease	decrease	NOUN
arjefm-1154	189	8	in	in	ADP
arjefm-1154	189	9	the	the	DET
arjefm-1154	189	10	independent	independent	ADJ
arjefm-1154	189	11	variables	variable	NOUN
arjefm-1154	189	12	will	will	AUX
arjefm-1154	189	13	result	result	VERB
arjefm-1154	189	14	in	in	ADP
arjefm-1154	189	15	an	an	DET
arjefm-1154	189	16	increase	increase	NOUN
arjefm-1154	189	17	/	/	SYM
arjefm-1154	189	18	decrease	decrease	NOUN
arjefm-1154	189	19	in	in	ADP
arjefm-1154	189	20	the	the	DET
arjefm-1154	189	21	dependent	dependent	ADJ
arjefm-1154	189	22	variable	variable	NOUN
arjefm-1154	189	23	.	.	PUNCT
arjefm-1154	190	1	from	from	ADP
arjefm-1154	190	2	the	the	DET
arjefm-1154	190	3	further	further	ADJ
arjefm-1154	190	4	test	test	NOUN
arjefm-1154	190	5	conducted	conduct	VERB
arjefm-1154	190	6	,	,	PUNCT
arjefm-1154	190	7	the	the	DET
arjefm-1154	190	8	redundant	redundant	ADJ
arjefm-1154	190	9	(	(	PUNCT
arjefm-1154	190	10	hausman	hausman	ADJ
arjefm-1154	190	11	)	)	PUNCT
arjefm-1154	190	12	fixed	fix	VERB
arjefm-1154	190	13	effect	effect	NOUN
arjefm-1154	190	14	model	model	NOUN
arjefm-1154	190	15	showed	show	VERB
arjefm-1154	190	16	a	a	DET
arjefm-1154	190	17	value	value	NOUN
arjefm-1154	190	18	of	of	ADP
arjefm-1154	190	19	188.907070	188.907070	NUM
arjefm-1154	190	20	with	with	ADP
arjefm-1154	190	21	a	a	DET
arjefm-1154	190	22	probability	probability	NOUN
arjefm-1154	190	23	of	of	ADP
arjefm-1154	190	24	0.0000	0.0000	NUM
arjefm-1154	190	25	and	and	CCONJ
arjefm-1154	190	26	the	the	DET
arjefm-1154	190	27	hausman	hausman	ADJ
arjefm-1154	190	28	random	random	ADJ
arjefm-1154	190	29	effect	effect	NOUN
arjefm-1154	190	30	model	model	NOUN
arjefm-1154	190	31	showed	show	VERB
arjefm-1154	190	32	a	a	DET
arjefm-1154	190	33	value	value	NOUN
arjefm-1154	190	34	of	of	ADP
arjefm-1154	190	35	23.374523	23.374523	NUM
arjefm-1154	190	36	and	and	CCONJ
arjefm-1154	190	37	a	a	DET
arjefm-1154	190	38	probability	probability	NOUN
arjefm-1154	190	39	of	of	ADP
arjefm-1154	190	40	0.0007	0.0007	NUM
arjefm-1154	190	41	.	.	PUNCT
arjefm-1154	191	1	the	the	DET
arjefm-1154	191	2	fixed	fixed	ADJ
arjefm-1154	191	3	effect	effect	NOUN
arjefm-1154	191	4	is	be	AUX
arjefm-1154	191	5	preferred	prefer	VERB
arjefm-1154	191	6	because	because	SCONJ
arjefm-1154	191	7	the	the	DET
arjefm-1154	191	8	probability	probability	NOUN
arjefm-1154	191	9	of	of	ADP
arjefm-1154	191	10	the	the	DET
arjefm-1154	191	11	chi	chi	NOUN
arjefm-1154	191	12	.	.	PUNCT
arjefm-1154	192	1	square	square	PROPN
arjefm-1154	192	2	is	be	AUX
arjefm-1154	192	3	less	less	ADJ
arjefm-1154	192	4	than	than	ADP
arjefm-1154	192	5	0.05	0.05	NUM
arjefm-1154	192	6	%	%	NOUN
arjefm-1154	192	7	level	level	NOUN
arjefm-1154	192	8	of	of	ADP
arjefm-1154	192	9	significance	significance	NOUN
arjefm-1154	192	10	.	.	PUNCT
arjefm-1154	193	1	from	from	ADP
arjefm-1154	193	2	the	the	DET
arjefm-1154	193	3	result	result	NOUN
arjefm-1154	193	4	obtained	obtain	VERB
arjefm-1154	193	5	,	,	PUNCT
arjefm-1154	193	6	we	we	PRON
arjefm-1154	193	7	accept	accept	VERB
arjefm-1154	193	8	the	the	DET
arjefm-1154	193	9	alternate	alternate	ADJ
arjefm-1154	193	10	hypotheses	hypothesis	NOUN
arjefm-1154	193	11	which	which	PRON
arjefm-1154	193	12	states	state	VERB
arjefm-1154	193	13	that	that	SCONJ
arjefm-1154	193	14	external	external	ADJ
arjefm-1154	193	15	control	control	NOUN
arjefm-1154	193	16	environment	environment	NOUN
arjefm-1154	193	17	has	have	VERB
arjefm-1154	193	18	a	a	DET
arjefm-1154	193	19	significantly	significantly	ADV
arjefm-1154	193	20	positive	positive	ADJ
arjefm-1154	193	21	effect	effect	NOUN
arjefm-1154	193	22	on	on	ADP
arjefm-1154	193	23	operational	operational	ADJ
arjefm-1154	193	24	risk	risk	NOUN
arjefm-1154	193	25	of	of	ADP
arjefm-1154	193	26	quoted	quote	VERB
arjefm-1154	193	27	banks	bank	NOUN
arjefm-1154	193	28	in	in	ADP
arjefm-1154	193	29	nigeria	nigeria	PROPN
arjefm-1154	193	30	and	and	CCONJ
arjefm-1154	193	31	reject	reject	VERB
arjefm-1154	193	32	the	the	DET
arjefm-1154	193	33	null	null	ADJ
arjefm-1154	193	34	hypothesis	hypothesis	NOUN
arjefm-1154	193	35	.	.	PUNCT
arjefm-1154	194	1	the	the	DET
arjefm-1154	194	2	variables	variable	NOUN
arjefm-1154	194	3	employed	employ	VERB
arjefm-1154	194	4	showed	show	VERB
arjefm-1154	194	5	positive	positive	ADJ
arjefm-1154	194	6	value	value	NOUN
arjefm-1154	194	7	that	that	PRON
arjefm-1154	194	8	is	be	AUX
arjefm-1154	194	9	,	,	PUNCT
arjefm-1154	194	10	any	any	DET
arjefm-1154	194	11	increase	increase	NOUN
arjefm-1154	194	12	/	/	SYM
arjefm-1154	194	13	decrease	decrease	NOUN
arjefm-1154	194	14	in	in	ADP
arjefm-1154	194	15	any	any	PRON
arjefm-1154	194	16	of	of	ADP
arjefm-1154	194	17	the	the	DET
arjefm-1154	194	18	independent	independent	ADJ
arjefm-1154	194	19	variables	variable	NOUN
arjefm-1154	194	20	will	will	AUX
arjefm-1154	194	21	lead	lead	VERB
arjefm-1154	194	22	to	to	ADP
arjefm-1154	194	23	an	an	DET
arjefm-1154	194	24	increase	increase	NOUN
arjefm-1154	194	25	in	in	ADP
arjefm-1154	194	26	the	the	DET
arjefm-1154	194	27	dependent	dependent	ADJ
arjefm-1154	194	28	value	value	NOUN
arjefm-1154	194	29	except	except	SCONJ
arjefm-1154	194	30	for	for	ADP
arjefm-1154	194	31	tec	tec	NOUN
arjefm-1154	194	32	,	,	PUNCT
arjefm-1154	194	33	ecf	ecf	PROPN
arjefm-1154	194	34	and	and	CCONJ
arjefm-1154	194	35	lgf	lgf	PROPN
arjefm-1154	194	36	that	that	PRON
arjefm-1154	194	37	does	do	AUX
arjefm-1154	194	38	not	not	PART
arjefm-1154	194	39	have	have	VERB
arjefm-1154	194	40	a	a	DET
arjefm-1154	194	41	positively	positively	ADV
arjefm-1154	194	42	significant	significant	ADJ
arjefm-1154	194	43	effect	effect	NOUN
arjefm-1154	194	44	on	on	ADP
arjefm-1154	194	45	operational	operational	ADJ
arjefm-1154	194	46	risk	risk	NOUN
arjefm-1154	194	47	.	.	PUNCT
arjefm-1154	195	1	durbin	durbin	PROPN
arjefm-1154	195	2	watson	watson	PROPN
arjefm-1154	195	3	is	be	AUX
arjefm-1154	195	4	close	close	ADJ
arjefm-1154	195	5	to	to	ADP
arjefm-1154	195	6	2.0	2.0	NUM
arjefm-1154	195	7	as	as	SCONJ
arjefm-1154	195	8	such	such	DET
arjefm-1154	195	9	the	the	DET
arjefm-1154	195	10	variables	variable	NOUN
arjefm-1154	195	11	are	be	AUX
arjefm-1154	195	12	highly	highly	ADV
arjefm-1154	195	13	significant	significant	ADJ
arjefm-1154	195	14	.	.	PUNCT
arjefm-1154	196	1	probability	probability	NOUN
arjefm-1154	196	2	values	value	NOUN
arjefm-1154	196	3	of	of	ADP
arjefm-1154	196	4	the	the	DET
arjefm-1154	196	5	coefficient	coefficient	NOUN
arjefm-1154	196	6	at	at	ADP
arjefm-1154	196	7	0.1	0.1	NUM
arjefm-1154	196	8	–	–	PUNCT
arjefm-1154	196	9	0.7	0.7	NUM
arjefm-1154	196	10	implies	imply	VERB
arjefm-1154	196	11	that	that	SCONJ
arjefm-1154	196	12	the	the	DET
arjefm-1154	196	13	regression	regression	NOUN
arjefm-1154	196	14	parameters	parameter	NOUN
arjefm-1154	196	15	are	be	AUX
arjefm-1154	196	16	significantly	significantly	ADV
arjefm-1154	196	17	different	different	ADJ
arjefm-1154	196	18	from	from	ADP
arjefm-1154	196	19	zero	zero	NUM
arjefm-1154	196	20	and	and	CCONJ
arjefm-1154	196	21	the	the	DET
arjefm-1154	196	22	probability	probability	NOUN
arjefm-1154	196	23	for	for	ADP
arjefm-1154	196	24	the	the	DET
arjefm-1154	196	25	variables	variable	NOUN
arjefm-1154	196	26	reveal	reveal	VERB
arjefm-1154	196	27	a	a	DET
arjefm-1154	196	28	normal	normal	ADJ
arjefm-1154	196	29	curve	curve	NOUN
arjefm-1154	196	30	.	.	PUNCT
arjefm-1154	197	1	the	the	DET
arjefm-1154	197	2	f	f	PROPN
arjefm-1154	197	3	-	-	PUNCT
arjefm-1154	197	4	statistics	statistics	PROPN
arjefm-1154	197	5	is	be	AUX
arjefm-1154	197	6	2.474900	2.474900	NUM
arjefm-1154	197	7	to	to	PART
arjefm-1154	197	8	show	show	VERB
arjefm-1154	197	9	that	that	SCONJ
arjefm-1154	197	10	the	the	DET
arjefm-1154	197	11	coefficient	coefficient	NOUN
arjefm-1154	197	12	of	of	ADP
arjefm-1154	197	13	explanatory	explanatory	ADJ
arjefm-1154	197	14	variables	variable	NOUN
arjefm-1154	197	15	has	have	VERB
arjefm-1154	197	16	a	a	DET
arjefm-1154	197	17	significant	significant	ADJ
arjefm-1154	197	18	effect	effect	NOUN
arjefm-1154	197	19	on	on	ADP
arjefm-1154	197	20	operational	operational	ADJ
arjefm-1154	197	21	risk	risk	NOUN
arjefm-1154	197	22	in	in	ADP
arjefm-1154	197	23	the	the	DET
arjefm-1154	197	24	annual	annual	ADJ
arjefm-1154	197	25	financial	financial	ADJ
arjefm-1154	197	26	reports	report	NOUN
arjefm-1154	197	27	of	of	ADP
arjefm-1154	197	28	quoted	quote	VERB
arjefm-1154	197	29	companies	company	NOUN
arjefm-1154	197	30	in	in	ADP
arjefm-1154	197	31	nigeria	nigeria	PROPN
arjefm-1154	197	32	.	.	PUNCT
arjefm-1154	198	1	from	from	ADP
arjefm-1154	198	2	the	the	DET
arjefm-1154	198	3	result	result	NOUN
arjefm-1154	198	4	obtained	obtain	VERB
arjefm-1154	198	5	,	,	PUNCT
arjefm-1154	198	6	we	we	PRON
arjefm-1154	198	7	accept	accept	VERB
arjefm-1154	198	8	the	the	DET
arjefm-1154	198	9	alternate	alternate	ADJ
arjefm-1154	198	10	hypothesis	hypothesis	NOUN
arjefm-1154	198	11	which	which	PRON
arjefm-1154	198	12	states	state	VERB
arjefm-1154	198	13	that	that	SCONJ
arjefm-1154	198	14	external	external	ADJ
arjefm-1154	198	15	control	control	NOUN
arjefm-1154	198	16	environment	environment	NOUN
arjefm-1154	198	17	has	have	VERB
arjefm-1154	198	18	a	a	DET
arjefm-1154	198	19	significantly	significantly	ADV
arjefm-1154	198	20	positive	positive	ADJ
arjefm-1154	198	21	effect	effect	NOUN
arjefm-1154	198	22	on	on	ADP
arjefm-1154	198	23	operational	operational	ADJ
arjefm-1154	198	24	risk	risk	NOUN
arjefm-1154	198	25	of	of	ADP
arjefm-1154	198	26	quoted	quote	VERB
arjefm-1154	198	27	banks	bank	NOUN
arjefm-1154	198	28	in	in	ADP
arjefm-1154	198	29	nigeria	nigeria	PROPN
arjefm-1154	198	30	and	and	CCONJ
arjefm-1154	198	31	reject	reject	VERB
arjefm-1154	198	32	the	the	DET
arjefm-1154	198	33	null	null	ADJ
arjefm-1154	198	34	hypothesis	hypothesis	NOUN
arjefm-1154	198	35	.	.	PUNCT
arjefm-1154	199	1	table	table	NOUN
arjefm-1154	199	2	8	8	NUM
arjefm-1154	199	3	:	:	PUNCT
arjefm-1154	199	4	showing	show	VERB
arjefm-1154	199	5	the	the	DET
arjefm-1154	199	6	effect	effect	NOUN
arjefm-1154	199	7	of	of	ADP
arjefm-1154	199	8	external	external	ADJ
arjefm-1154	199	9	control	control	NOUN
arjefm-1154	199	10	environment	environment	NOUN
arjefm-1154	199	11	on	on	ADP
arjefm-1154	199	12	operational	operational	ADJ
arjefm-1154	199	13	risk	risk	NOUN
arjefm-1154	199	14	independent	independent	ADJ
arjefm-1154	199	15	variables	variable	NOUN
arjefm-1154	199	16	pooled	pool	VERB
arjefm-1154	199	17	ols	ol	NOUN
arjefm-1154	199	18	fixed	fix	VERB
arjefm-1154	199	19	effect	effect	NOUN
arjefm-1154	199	20	(	(	PUNCT
arjefm-1154	199	21	preferred	preferred	ADJ
arjefm-1154	199	22	model	model	NOUN
arjefm-1154	199	23	)	)	PUNCT
arjefm-1154	199	24	random	random	ADJ
arjefm-1154	199	25	effect	effect	NOUN
arjefm-1154	199	26	constant	constant	ADJ
arjefm-1154	199	27	(	(	PUNCT
arjefm-1154	199	28	c	c	NOUN
arjefm-1154	199	29	)	)	PUNCT
arjefm-1154	199	30	technology	technology	NOUN
arjefm-1154	199	31	(	(	PUNCT
arjefm-1154	199	32	tec	tec	ADJ
arjefm-1154	199	33	)	)	PUNCT
arjefm-1154	199	34	socio	socio	NOUN
arjefm-1154	199	35	-	-	PUNCT
arjefm-1154	199	36	economic	economic	ADJ
arjefm-1154	199	37	factor	factor	NOUN
arjefm-1154	199	38	(	(	PUNCT
arjefm-1154	199	39	sef	sef	NOUN
arjefm-1154	199	40	)	)	PUNCT
arjefm-1154	199	41	economic	economic	ADJ
arjefm-1154	199	42	factor	factor	NOUN
arjefm-1154	199	43	(	(	PUNCT
arjefm-1154	199	44	ecf	ecf	PROPN
arjefm-1154	199	45	)	)	PUNCT
arjefm-1154	199	46	legal	legal	ADJ
arjefm-1154	199	47	factor(lgf	factor(lgf	NOUN
arjefm-1154	199	48	)	)	PUNCT
arjefm-1154	199	49	bank	bank	NOUN
arjefm-1154	199	50	size	size	NOUN
arjefm-1154	199	51	(	(	PUNCT
arjefm-1154	199	52	bks	bks	NOUN
arjefm-1154	199	53	)	)	PUNCT
arjefm-1154	199	54	leverage	leverage	NOUN
arjefm-1154	199	55	(	(	PUNCT
arjefm-1154	199	56	lev	lev	NOUN
arjefm-1154	199	57	)	)	PUNCT
arjefm-1154	199	58	10.24404	10.24404	NUM
arjefm-1154	199	59	*	*	PUNCT
arjefm-1154	199	60	(	(	PUNCT
arjefm-1154	199	61	7.457786	7.457786	NUM
arjefm-1154	199	62	)	)	PUNCT
arjefm-1154	199	63	-0.013726	-0.013726	NOUN
arjefm-1154	199	64	*	*	PUNCT
arjefm-1154	199	65	(	(	PUNCT
arjefm-1154	199	66	-0.085779	-0.085779	X
arjefm-1154	199	67	)	)	PUNCT
arjefm-1154	199	68	0.003575	0.003575	NUM
arjefm-1154	199	69	*	*	SYM
arjefm-1154	199	70	(	(	PUNCT
arjefm-1154	199	71	0.875275	0.875275	NUM
arjefm-1154	199	72	)	)	PUNCT
arjefm-1154	199	73	-0919117	-0919117	PROPN
arjefm-1154	199	74	*	*	PUNCT
arjefm-1154	199	75	(	(	PUNCT
arjefm-1154	199	76	-3.291574	-3.291574	NOUN
arjefm-1154	199	77	)	)	PUNCT
arjefm-1154	199	78	-0.291641	-0.291641	PROPN
arjefm-1154	199	79	*	*	PUNCT
arjefm-1154	199	80	(	(	PUNCT
arjefm-1154	199	81	-2.492607	-2.492607	PROPN
arjefm-1154	199	82	)	)	PUNCT
arjefm-1154	200	1	0.001713	0.001713	NUM
arjefm-1154	200	2	*	*	SYM
arjefm-1154	200	3	(	(	PUNCT
arjefm-1154	200	4	0.030498	0.030498	NUM
arjefm-1154	200	5	)	)	PUNCT
arjefm-1154	200	6	0.007905	0.007905	NUM
arjefm-1154	200	7	*	*	PUNCT
arjefm-1154	200	8	(	(	PUNCT
arjefm-1154	200	9	2.493555	2.493555	NUM
arjefm-1154	200	10	)	)	PUNCT
arjefm-1154	200	11	10.48535	10.48535	NUM
arjefm-1154	200	12	*	*	SYM
arjefm-1154	200	13	(	(	PUNCT
arjefm-1154	200	14	7.364314	7.364314	NUM
arjefm-1154	200	15	)	)	PUNCT
arjefm-1154	200	16	-0.001410	-0.001410	NOUN
arjefm-1154	200	17	*	*	PUNCT
arjefm-1154	200	18	(	(	PUNCT
arjefm-1154	200	19	-0.008421	-0.008421	X
arjefm-1154	200	20	)	)	PUNCT
arjefm-1154	200	21	0.004563	0.004563	NUM
arjefm-1154	200	22	*	*	PUNCT
arjefm-1154	200	23	(	(	PUNCT
arjefm-1154	200	24	1.034498	1.034498	NUM
arjefm-1154	200	25	)	)	PUNCT
arjefm-1154	200	26	-0.974016	-0.974016	PROPN
arjefm-1154	200	27	*	*	PUNCT
arjefm-1154	200	28	(	(	PUNCT
arjefm-1154	200	29	-3.313844	-3.313844	NOUN
arjefm-1154	200	30	)	)	PUNCT
arjefm-1154	201	1	-0.314992	-0.314992	PROPN
arjefm-1154	201	2	*	*	PUNCT
arjefm-1154	201	3	(	(	PUNCT
arjefm-1154	201	4	-2.586460	-2.586460	INTJ
arjefm-1154	201	5	)	)	PUNCT
arjefm-1154	201	6	0.003191	0.003191	NUM
arjefm-1154	201	7	*	*	PUNCT
arjefm-1154	201	8	(	(	PUNCT
arjefm-1154	201	9	0.055190	0.055190	NUM
arjefm-1154	201	10	)	)	PUNCT
arjefm-1154	201	11	0.008405	0.008405	NUM
arjefm-1154	201	12	*	*	PUNCT
arjefm-1154	201	13	(	(	PUNCT
arjefm-1154	201	14	2.503374	2.503374	NUM
arjefm-1154	201	15	)	)	PUNCT
arjefm-1154	201	16	-4.088791	-4.088791	NOUN
arjefm-1154	201	17	*	*	PUNCT
arjefm-1154	201	18	(	(	PUNCT
arjefm-1154	202	1	-1.850001	-1.850001	NOUN
arjefm-1154	202	2	)	)	PUNCT
arjefm-1154	202	3	-0.117646	-0.117646	NOUN
arjefm-1154	202	4	*	*	PUNCT
arjefm-1154	202	5	(	(	PUNCT
arjefm-1154	202	6	-1.330116	-1.330116	PROPN
arjefm-1154	202	7	)	)	PUNCT
arjefm-1154	203	1	0.000784	0.000784	NUM
arjefm-1154	203	2	*	*	SYM
arjefm-1154	203	3	(	(	PUNCT
arjefm-1154	203	4	0.399997	0.399997	NUM
arjefm-1154	203	5	)	)	PUNCT
arjefm-1154	203	6	2.429391	2.429391	NUM
arjefm-1154	203	7	*	*	SYM
arjefm-1154	203	8	(	(	PUNCT
arjefm-1154	203	9	4.187763	4.187763	NUM
arjefm-1154	203	10	)	)	PUNCT
arjefm-1154	203	11	0.192742	0.192742	NUM
arjefm-1154	203	12	*	*	PUNCT
arjefm-1154	203	13	(	(	PUNCT
arjefm-1154	203	14	2.445534	2.445534	NUM
arjefm-1154	203	15	)	)	PUNCT
arjefm-1154	203	16	-0.058757	-0.058757	NOUN
arjefm-1154	203	17	*	*	PUNCT
arjefm-1154	203	18	(	(	PUNCT
arjefm-1154	203	19	-1.646174	-1.646174	X
arjefm-1154	203	20	)	)	PUNCT
arjefm-1154	203	21	0.004791	0.004791	NUM
arjefm-1154	203	22	*	*	PUNCT
arjefm-1154	203	23	(	(	PUNCT
arjefm-1154	203	24	0.688127	0.688127	NUM
arjefm-1154	203	25	)	)	PUNCT
arjefm-1154	203	26	r	r	NOUN
arjefm-1154	203	27	-	-	PUNCT
arjefm-1154	203	28	squared	square	VERB
arjefm-1154	203	29	f	f	NOUN
arjefm-1154	203	30	-	-	PUNCT
arjefm-1154	203	31	statistics	statistic	NOUN
arjefm-1154	203	32	(	(	PUNCT
arjefm-1154	203	33	prob	prob	NOUN
arjefm-1154	203	34	.	.	PUNCT
arjefm-1154	203	35	)	)	PUNCT
arjefm-1154	204	1	durbin	durbin	PROPN
arjefm-1154	204	2	watson	watson	PROPN
arjefm-1154	204	3	(	(	PUNCT
arjefm-1154	204	4	dw	dw	PROPN
arjefm-1154	204	5	)	)	PUNCT
arjefm-1154	204	6	hausman	hausman	PROPN
arjefm-1154	204	7	test	test	NOUN
arjefm-1154	204	8	0.252342	0.252342	NUM
arjefm-1154	204	9	*	*	PUNCT
arjefm-1154	204	10	0.001321	0.001321	NUM
arjefm-1154	204	11	0.309938	0.309938	NUM
arjefm-1154	204	12	0.263992	0.263992	NUM
arjefm-1154	204	13	*	*	SYM
arjefm-1154	204	14	2.474900(0.013521	2.474900(0.013521	NUM
arjefm-1154	204	15	)	)	PUNCT
arjefm-1154	204	16	0.313080	0.313080	NUM
arjefm-1154	204	17	188.907070	188.907070	NUM
arjefm-1154	204	18	(	(	PUNCT
arjefm-1154	204	19	0.0000	0.0000	NUM
arjefm-1154	204	20	)	)	PUNCT
arjefm-1154	204	21	*	*	PUNCT
arjefm-1154	205	1	*	*	PUNCT
arjefm-1154	205	2	0.928226	0.928226	NUM
arjefm-1154	205	3	*	*	PUNCT
arjefm-1154	205	4	35.71892(0.000000	35.71892(0.000000	NUM
arjefm-1154	205	5	)	)	PUNCT
arjefm-1154	205	6	1.962402	1.962402	NUM
arjefm-1154	205	7	23.374523(0.0007	23.374523(0.0007	NUM
arjefm-1154	205	8	)	)	PUNCT
arjefm-1154	205	9	*	*	PUNCT
arjefm-1154	206	1	*	*	PUNCT
arjefm-1154	206	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1154	206	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	207	1	american	american	PROPN
arjefm-1154	207	2	research	research	PROPN
arjefm-1154	207	3	journal	journal	PROPN
arjefm-1154	207	4	of	of	ADP
arjefm-1154	207	5	economics	economic	NOUN
arjefm-1154	207	6	,	,	PUNCT
arjefm-1154	207	7	finance	finance	NOUN
arjefm-1154	207	8	and	and	CCONJ
arjefm-1154	207	9	management	management	NOUN
arjefm-1154	207	10	volume	volume	NOUN
arjefm-1154	207	11	13	13	NUM
arjefm-1154	207	12	issue	issue	NOUN
arjefm-1154	207	13	1	1	NUM
arjefm-1154	207	14	,	,	PUNCT
arjefm-1154	207	15	january	january	PROPN
arjefm-1154	207	16	-	-	PUNCT
arjefm-1154	207	17	march	march	PROPN
arjefm-1154	207	18	2025	2025	NUM
arjefm-1154	207	19	issn	issn	NOUN
arjefm-1154	207	20	:	:	PUNCT
arjefm-1154	207	21	2836	2836	NUM
arjefm-1154	207	22	-	-	SYM
arjefm-1154	207	23	9416	9416	NUM
arjefm-1154	207	24	impact	impact	NOUN
arjefm-1154	207	25	factor	factor	NOUN
arjefm-1154	207	26	:	:	PUNCT
arjefm-1154	207	27	6.41	6.41	NUM
arjefm-1154	207	28	journal	journal	NOUN
arjefm-1154	207	29	homepage	homepage	NOUN
arjefm-1154	207	30	:	:	PUNCT
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arjefm-1154	207	32	,	,	PUNCT
arjefm-1154	207	33	email	email	NOUN
arjefm-1154	207	34	:	:	PUNCT
arjefm-1154	207	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	207	36	official	official	ADJ
arjefm-1154	207	37	journal	journal	PROPN
arjefm-1154	207	38	of	of	ADP
arjefm-1154	207	39	america	america	PROPN
arjefm-1154	207	40	serial	serial	PROPN
arjefm-1154	207	41	publication	publication	NOUN
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arjefm-1154	207	43	research	research	PROPN
arjefm-1154	207	44	journal	journal	PROPN
arjefm-1154	207	45	of	of	ADP
arjefm-1154	207	46	economics	economic	NOUN
arjefm-1154	207	47	,	,	PUNCT
arjefm-1154	207	48	finance	finance	NOUN
arjefm-1154	207	49	and	and	CCONJ
arjefm-1154	207	50	management	management	NOUN
arjefm-1154	207	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	207	52	,	,	PUNCT
arjefm-1154	207	53	email	email	NOUN
arjefm-1154	207	54	:	:	PUNCT
arjefm-1154	207	55	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	208	1	39	39	NUM
arjefm-1154	209	1	|	|	ADV
arjefm-1154	209	2	p	p	X
arjefm-1154	209	3	a	a	DET
arjefm-1154	209	4	g	g	NOUN
arjefm-1154	209	5	e	e	PROPN
arjefm-1154	209	6	4.5.3	4.5.3	PROPN
arjefm-1154	209	7	h02	h02	NOUN
arjefm-1154	209	8	:	:	PUNCT
arjefm-1154	209	9	control	control	NOUN
arjefm-1154	209	10	activities	activity	NOUN
arjefm-1154	209	11	does	do	AUX
arjefm-1154	209	12	not	not	PART
arjefm-1154	209	13	have	have	VERB
arjefm-1154	209	14	significant	significant	ADJ
arjefm-1154	209	15	effect	effect	NOUN
arjefm-1154	209	16	on	on	ADP
arjefm-1154	209	17	operational	operational	ADJ
arjefm-1154	209	18	risk	risk	NOUN
arjefm-1154	209	19	.	.	PUNCT
arjefm-1154	210	1	three	three	NUM
arjefm-1154	210	2	proxy	proxy	ADJ
arjefm-1154	210	3	variables	variable	NOUN
arjefm-1154	210	4	representing	represent	VERB
arjefm-1154	210	5	model	model	NOUN
arjefm-1154	210	6	3	3	NUM
arjefm-1154	210	7	on	on	ADP
arjefm-1154	210	8	the	the	DET
arjefm-1154	210	9	effect	effect	NOUN
arjefm-1154	210	10	of	of	ADP
arjefm-1154	210	11	control	control	NOUN
arjefm-1154	210	12	activities	activity	NOUN
arjefm-1154	210	13	on	on	ADP
arjefm-1154	210	14	operational	operational	ADJ
arjefm-1154	210	15	risk	risk	NOUN
arjefm-1154	210	16	were	be	AUX
arjefm-1154	210	17	employed	employ	VERB
arjefm-1154	210	18	to	to	PART
arjefm-1154	210	19	test	test	VERB
arjefm-1154	210	20	the	the	DET
arjefm-1154	210	21	hypotheses	hypothesis	NOUN
arjefm-1154	210	22	of	of	ADP
arjefm-1154	210	23	this	this	DET
arjefm-1154	210	24	study	study	NOUN
arjefm-1154	210	25	.	.	PUNCT
arjefm-1154	211	1	from	from	ADP
arjefm-1154	211	2	the	the	DET
arjefm-1154	211	3	regression	regression	NOUN
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arjefm-1154	211	8	on	on	ADP
arjefm-1154	211	9	table	table	NOUN
arjefm-1154	211	10	10	10	NUM
arjefm-1154	211	11	,	,	PUNCT
arjefm-1154	211	12	it	it	PRON
arjefm-1154	211	13	is	be	AUX
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arjefm-1154	211	25	effect	effect	NOUN
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arjefm-1154	211	29	0.29	0.29	NUM
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arjefm-1154	211	31	and	and	CCONJ
arjefm-1154	211	32	that	that	PRON
arjefm-1154	211	33	of	of	ADP
arjefm-1154	211	34	random	random	ADJ
arjefm-1154	211	35	effect	effect	NOUN
arjefm-1154	211	36	is	be	AUX
arjefm-1154	211	37	0.89	0.89	NUM
arjefm-1154	211	38	that	that	PRON
arjefm-1154	211	39	is	be	AUX
arjefm-1154	211	40	,	,	PUNCT
arjefm-1154	211	41	for	for	SCONJ
arjefm-1154	211	42	each	each	DET
arjefm-1154	211	43	model	model	NOUN
arjefm-1154	211	44	used	use	VERB
arjefm-1154	211	45	29	29	NUM
arjefm-1154	211	46	%	%	NOUN
arjefm-1154	211	47	,	,	PUNCT
arjefm-1154	211	48	29	29	NUM
arjefm-1154	211	49	%	%	NOUN
arjefm-1154	211	50	and	and	CCONJ
arjefm-1154	211	51	89	89	NUM
arjefm-1154	211	52	%	%	NOUN
arjefm-1154	211	53	of	of	ADP
arjefm-1154	211	54	the	the	DET
arjefm-1154	211	55	dependent	dependent	ADJ
arjefm-1154	211	56	variable	variable	NOUN
arjefm-1154	211	57	(	(	PUNCT
arjefm-1154	211	58	opr	opr	PROPN
arjefm-1154	211	59	)	)	PUNCT
arjefm-1154	211	60	is	be	AUX
arjefm-1154	211	61	explained	explain	VERB
arjefm-1154	211	62	by	by	ADP
arjefm-1154	211	63	the	the	DET
arjefm-1154	211	64	independent	independent	ADJ
arjefm-1154	211	65	variables	variable	NOUN
arjefm-1154	211	66	:	:	PUNCT
arjefm-1154	211	67	ick	ick	NOUN
arjefm-1154	211	68	,	,	PUNCT
arjefm-1154	211	69	clp	clp	PROPN
arjefm-1154	211	70	and	and	CCONJ
arjefm-1154	211	71	iad	iad	PROPN
arjefm-1154	211	72	and	and	CCONJ
arjefm-1154	211	73	control	control	PROPN
arjefm-1154	211	74	variable	variable	ADJ
arjefm-1154	211	75	bks	bks	NOUN
arjefm-1154	211	76	and	and	CCONJ
arjefm-1154	211	77	lev	lev	NOUN
arjefm-1154	211	78	.	.	PUNCT
arjefm-1154	212	1	the	the	DET
arjefm-1154	212	2	coefficient	coefficient	NOUN
arjefm-1154	212	3	value	value	NOUN
arjefm-1154	212	4	of	of	ADP
arjefm-1154	212	5	the	the	DET
arjefm-1154	212	6	independent	independent	ADJ
arjefm-1154	212	7	proxy	proxy	ADJ
arjefm-1154	212	8	variables	variable	NOUN
arjefm-1154	212	9	:	:	PUNCT
arjefm-1154	212	10	clp	clp	PROPN
arjefm-1154	212	11	,	,	PUNCT
arjefm-1154	212	12	iad	iad	PROPN
arjefm-1154	212	13	and	and	CCONJ
arjefm-1154	212	14	lev	lev	NOUN
arjefm-1154	212	15	are	be	AUX
arjefm-1154	212	16	positively	positively	ADV
arjefm-1154	212	17	correlated	correlate	VERB
arjefm-1154	212	18	with	with	ADP
arjefm-1154	212	19	the	the	DET
arjefm-1154	212	20	dependent	dependent	ADJ
arjefm-1154	212	21	variable	variable	ADJ
arjefm-1154	212	22	opr	opr	PROPN
arjefm-1154	212	23	.	.	PUNCT
arjefm-1154	213	1	while	while	SCONJ
arjefm-1154	213	2	ick	ick	NOUN
arjefm-1154	213	3	and	and	CCONJ
arjefm-1154	213	4	bks	bks	PROPN
arjefm-1154	213	5	are	be	AUX
arjefm-1154	213	6	negatively	negatively	ADV
arjefm-1154	213	7	correlated	correlate	VERB
arjefm-1154	213	8	with	with	ADP
arjefm-1154	213	9	the	the	DET
arjefm-1154	213	10	dependent	dependent	ADJ
arjefm-1154	213	11	variable	variable	ADJ
arjefm-1154	213	12	opr	opr	PROPN
arjefm-1154	213	13	.	.	PUNCT
arjefm-1154	214	1	this	this	PRON
arjefm-1154	214	2	implies	imply	VERB
arjefm-1154	214	3	that	that	SCONJ
arjefm-1154	214	4	any	any	DET
arjefm-1154	214	5	increase	increase	NOUN
arjefm-1154	214	6	/	/	SYM
arjefm-1154	214	7	decrease	decrease	NOUN
arjefm-1154	214	8	in	in	ADP
arjefm-1154	214	9	the	the	DET
arjefm-1154	214	10	independent	independent	ADJ
arjefm-1154	214	11	variables	variable	NOUN
arjefm-1154	214	12	will	will	AUX
arjefm-1154	214	13	result	result	VERB
arjefm-1154	214	14	in	in	ADP
arjefm-1154	214	15	an	an	DET
arjefm-1154	214	16	increase	increase	NOUN
arjefm-1154	214	17	/	/	SYM
arjefm-1154	214	18	decrease	decrease	NOUN
arjefm-1154	214	19	in	in	ADP
arjefm-1154	214	20	the	the	DET
arjefm-1154	214	21	dependent	dependent	ADJ
arjefm-1154	214	22	variable	variable	NOUN
arjefm-1154	214	23	.	.	PUNCT
arjefm-1154	215	1	from	from	ADP
arjefm-1154	215	2	the	the	DET
arjefm-1154	215	3	further	further	ADJ
arjefm-1154	215	4	test	test	NOUN
arjefm-1154	215	5	conducted	conduct	VERB
arjefm-1154	215	6	,	,	PUNCT
arjefm-1154	215	7	the	the	DET
arjefm-1154	215	8	redundant	redundant	ADJ
arjefm-1154	215	9	(	(	PUNCT
arjefm-1154	215	10	hausman	hausman	ADJ
arjefm-1154	215	11	)	)	PUNCT
arjefm-1154	215	12	fixed	fix	VERB
arjefm-1154	215	13	effect	effect	NOUN
arjefm-1154	215	14	model	model	NOUN
arjefm-1154	215	15	showed	show	VERB
arjefm-1154	215	16	a	a	DET
arjefm-1154	215	17	value	value	NOUN
arjefm-1154	215	18	of	of	ADP
arjefm-1154	215	19	157.193595	157.193595	NUM
arjefm-1154	215	20	with	with	ADP
arjefm-1154	215	21	a	a	DET
arjefm-1154	215	22	probability	probability	NOUN
arjefm-1154	215	23	of	of	ADP
arjefm-1154	215	24	0.0000	0.0000	NUM
arjefm-1154	215	25	and	and	CCONJ
arjefm-1154	215	26	the	the	DET
arjefm-1154	215	27	hausman	hausman	ADJ
arjefm-1154	215	28	random	random	ADJ
arjefm-1154	215	29	effect	effect	NOUN
arjefm-1154	215	30	model	model	NOUN
arjefm-1154	215	31	showed	show	VERB
arjefm-1154	215	32	a	a	DET
arjefm-1154	215	33	value	value	NOUN
arjefm-1154	215	34	of	of	ADP
arjefm-1154	215	35	2.o42970	2.o42970	NUM
arjefm-1154	215	36	and	and	CCONJ
arjefm-1154	215	37	a	a	DET
arjefm-1154	215	38	probability	probability	NOUN
arjefm-1154	215	39	of	of	ADP
arjefm-1154	215	40	0.8432	0.8432	NUM
arjefm-1154	215	41	.	.	PUNCT
arjefm-1154	216	1	the	the	DET
arjefm-1154	216	2	fixed	fixed	ADJ
arjefm-1154	216	3	effect	effect	NOUN
arjefm-1154	216	4	is	be	AUX
arjefm-1154	216	5	preferred	prefer	VERB
arjefm-1154	216	6	because	because	SCONJ
arjefm-1154	216	7	the	the	DET
arjefm-1154	216	8	probability	probability	NOUN
arjefm-1154	216	9	of	of	ADP
arjefm-1154	216	10	the	the	DET
arjefm-1154	216	11	chi	chi	NOUN
arjefm-1154	216	12	.	.	PUNCT
arjefm-1154	217	1	square	square	PROPN
arjefm-1154	217	2	is	be	AUX
arjefm-1154	217	3	less	less	ADJ
arjefm-1154	217	4	than	than	ADP
arjefm-1154	217	5	0.05	0.05	NUM
arjefm-1154	217	6	%	%	NOUN
arjefm-1154	217	7	level	level	NOUN
arjefm-1154	217	8	of	of	ADP
arjefm-1154	217	9	significance	significance	NOUN
arjefm-1154	217	10	.	.	PUNCT
arjefm-1154	218	1	from	from	ADP
arjefm-1154	218	2	the	the	DET
arjefm-1154	218	3	result	result	NOUN
arjefm-1154	218	4	obtained	obtain	VERB
arjefm-1154	218	5	,	,	PUNCT
arjefm-1154	218	6	we	we	PRON
arjefm-1154	218	7	accept	accept	VERB
arjefm-1154	218	8	the	the	DET
arjefm-1154	218	9	alternate	alternate	ADJ
arjefm-1154	218	10	hypotheses	hypothesis	NOUN
arjefm-1154	218	11	which	which	PRON
arjefm-1154	218	12	states	state	VERB
arjefm-1154	218	13	that	that	SCONJ
arjefm-1154	218	14	control	control	NOUN
arjefm-1154	218	15	activities	activity	NOUN
arjefm-1154	218	16	has	have	VERB
arjefm-1154	218	17	a	a	DET
arjefm-1154	218	18	significantly	significantly	ADV
arjefm-1154	218	19	positive	positive	ADJ
arjefm-1154	218	20	effect	effect	NOUN
arjefm-1154	218	21	on	on	ADP
arjefm-1154	218	22	operational	operational	ADJ
arjefm-1154	218	23	risk	risk	NOUN
arjefm-1154	218	24	of	of	ADP
arjefm-1154	218	25	quoted	quote	VERB
arjefm-1154	218	26	banks	bank	NOUN
arjefm-1154	218	27	in	in	ADP
arjefm-1154	218	28	nigeria	nigeria	PROPN
arjefm-1154	218	29	and	and	CCONJ
arjefm-1154	218	30	reject	reject	VERB
arjefm-1154	218	31	the	the	DET
arjefm-1154	218	32	null	null	ADJ
arjefm-1154	218	33	hypothesis	hypothesis	NOUN
arjefm-1154	218	34	.	.	PUNCT
arjefm-1154	219	1	the	the	DET
arjefm-1154	219	2	variables	variable	NOUN
arjefm-1154	219	3	employed	employ	VERB
arjefm-1154	219	4	showed	show	VERB
arjefm-1154	219	5	positive	positive	ADJ
arjefm-1154	219	6	value	value	NOUN
arjefm-1154	219	7	that	that	PRON
arjefm-1154	219	8	is	be	AUX
arjefm-1154	219	9	,	,	PUNCT
arjefm-1154	219	10	any	any	DET
arjefm-1154	219	11	increase	increase	NOUN
arjefm-1154	219	12	/	/	SYM
arjefm-1154	219	13	decrease	decrease	NOUN
arjefm-1154	219	14	in	in	ADP
arjefm-1154	219	15	any	any	PRON
arjefm-1154	219	16	of	of	ADP
arjefm-1154	219	17	the	the	DET
arjefm-1154	219	18	independent	independent	ADJ
arjefm-1154	219	19	variables	variable	NOUN
arjefm-1154	219	20	will	will	AUX
arjefm-1154	219	21	lead	lead	VERB
arjefm-1154	219	22	to	to	ADP
arjefm-1154	219	23	an	an	DET
arjefm-1154	219	24	increase	increase	NOUN
arjefm-1154	219	25	in	in	ADP
arjefm-1154	219	26	the	the	DET
arjefm-1154	219	27	dependent	dependent	ADJ
arjefm-1154	219	28	value	value	NOUN
arjefm-1154	219	29	except	except	SCONJ
arjefm-1154	219	30	for	for	ADP
arjefm-1154	219	31	internal	internal	ADJ
arjefm-1154	219	32	check	check	NOUN
arjefm-1154	219	33	and	and	CCONJ
arjefm-1154	219	34	bank	bank	NOUN
arjefm-1154	219	35	size	size	NOUN
arjefm-1154	219	36	that	that	PRON
arjefm-1154	219	37	does	do	AUX
arjefm-1154	219	38	not	not	PART
arjefm-1154	219	39	have	have	VERB
arjefm-1154	219	40	a	a	DET
arjefm-1154	219	41	positively	positively	ADV
arjefm-1154	219	42	significant	significant	ADJ
arjefm-1154	219	43	effect	effect	NOUN
arjefm-1154	219	44	on	on	ADP
arjefm-1154	219	45	operational	operational	ADJ
arjefm-1154	219	46	risk	risk	NOUN
arjefm-1154	219	47	.	.	PUNCT
arjefm-1154	220	1	durbin	durbin	PROPN
arjefm-1154	220	2	watson	watson	PROPN
arjefm-1154	220	3	is	be	AUX
arjefm-1154	220	4	close	close	ADJ
arjefm-1154	220	5	to	to	ADP
arjefm-1154	220	6	2.0	2.0	NUM
arjefm-1154	220	7	as	as	SCONJ
arjefm-1154	220	8	such	such	DET
arjefm-1154	220	9	the	the	DET
arjefm-1154	220	10	variables	variable	NOUN
arjefm-1154	220	11	are	be	AUX
arjefm-1154	220	12	highly	highly	ADV
arjefm-1154	220	13	significant	significant	ADJ
arjefm-1154	220	14	.	.	PUNCT
arjefm-1154	221	1	probability	probability	NOUN
arjefm-1154	221	2	values	value	NOUN
arjefm-1154	221	3	of	of	ADP
arjefm-1154	221	4	the	the	DET
arjefm-1154	221	5	coefficient	coefficient	NOUN
arjefm-1154	221	6	at	at	ADP
arjefm-1154	221	7	0.1	0.1	NUM
arjefm-1154	221	8	–	–	PUNCT
arjefm-1154	221	9	0.7	0.7	NUM
arjefm-1154	221	10	implies	imply	VERB
arjefm-1154	221	11	that	that	SCONJ
arjefm-1154	221	12	the	the	DET
arjefm-1154	221	13	regression	regression	NOUN
arjefm-1154	221	14	parameters	parameter	NOUN
arjefm-1154	221	15	are	be	AUX
arjefm-1154	221	16	significantly	significantly	ADV
arjefm-1154	221	17	different	different	ADJ
arjefm-1154	221	18	from	from	ADP
arjefm-1154	221	19	zero	zero	NUM
arjefm-1154	221	20	and	and	CCONJ
arjefm-1154	221	21	the	the	DET
arjefm-1154	221	22	probability	probability	NOUN
arjefm-1154	221	23	for	for	ADP
arjefm-1154	221	24	the	the	DET
arjefm-1154	221	25	variables	variable	NOUN
arjefm-1154	221	26	reveal	reveal	VERB
arjefm-1154	221	27	a	a	DET
arjefm-1154	221	28	normal	normal	ADJ
arjefm-1154	221	29	curve	curve	NOUN
arjefm-1154	221	30	.	.	PUNCT
arjefm-1154	222	1	the	the	DET
arjefm-1154	222	2	f	f	PROPN
arjefm-1154	222	3	-	-	PUNCT
arjefm-1154	222	4	statistics	statistics	PROPN
arjefm-1154	222	5	is	be	AUX
arjefm-1154	222	6	2.474900	2.474900	NUM
arjefm-1154	222	7	to	to	PART
arjefm-1154	222	8	show	show	VERB
arjefm-1154	222	9	that	that	SCONJ
arjefm-1154	222	10	the	the	DET
arjefm-1154	222	11	coefficient	coefficient	NOUN
arjefm-1154	222	12	of	of	ADP
arjefm-1154	222	13	explanatory	explanatory	ADJ
arjefm-1154	222	14	variables	variable	NOUN
arjefm-1154	222	15	has	have	VERB
arjefm-1154	222	16	a	a	DET
arjefm-1154	222	17	significant	significant	ADJ
arjefm-1154	222	18	effect	effect	NOUN
arjefm-1154	222	19	on	on	ADP
arjefm-1154	222	20	operational	operational	ADJ
arjefm-1154	222	21	risk	risk	NOUN
arjefm-1154	222	22	in	in	ADP
arjefm-1154	222	23	the	the	DET
arjefm-1154	222	24	annual	annual	ADJ
arjefm-1154	222	25	financial	financial	ADJ
arjefm-1154	222	26	reports	report	NOUN
arjefm-1154	222	27	of	of	ADP
arjefm-1154	222	28	quoted	quote	VERB
arjefm-1154	222	29	companies	company	NOUN
arjefm-1154	222	30	in	in	ADP
arjefm-1154	222	31	nigeria	nigeria	PROPN
arjefm-1154	222	32	.	.	PUNCT
arjefm-1154	223	1	from	from	ADP
arjefm-1154	223	2	the	the	DET
arjefm-1154	223	3	result	result	NOUN
arjefm-1154	223	4	obtained	obtain	VERB
arjefm-1154	223	5	,	,	PUNCT
arjefm-1154	223	6	we	we	PRON
arjefm-1154	223	7	accept	accept	VERB
arjefm-1154	223	8	the	the	DET
arjefm-1154	223	9	alternate	alternate	ADJ
arjefm-1154	223	10	hypothesis	hypothesis	NOUN
arjefm-1154	223	11	which	which	PRON
arjefm-1154	223	12	states	state	VERB
arjefm-1154	223	13	that	that	SCONJ
arjefm-1154	223	14	control	control	NOUN
arjefm-1154	223	15	activities	activity	NOUN
arjefm-1154	223	16	have	have	VERB
arjefm-1154	223	17	a	a	DET
arjefm-1154	223	18	significantly	significantly	ADV
arjefm-1154	223	19	positive	positive	ADJ
arjefm-1154	223	20	effect	effect	NOUN
arjefm-1154	223	21	on	on	ADP
arjefm-1154	223	22	operational	operational	ADJ
arjefm-1154	223	23	risk	risk	NOUN
arjefm-1154	223	24	of	of	ADP
arjefm-1154	223	25	quoted	quote	VERB
arjefm-1154	223	26	banks	bank	NOUN
arjefm-1154	223	27	in	in	ADP
arjefm-1154	223	28	nigeria	nigeria	PROPN
arjefm-1154	223	29	and	and	CCONJ
arjefm-1154	223	30	reject	reject	VERB
arjefm-1154	223	31	the	the	DET
arjefm-1154	223	32	null	null	ADJ
arjefm-1154	223	33	hypotheses	hypothesis	NOUN
arjefm-1154	223	34	.	.	PUNCT
arjefm-1154	224	1	table	table	NOUN
arjefm-1154	224	2	9	9	NUM
arjefm-1154	224	3	:	:	PUNCT
arjefm-1154	224	4	showing	show	VERB
arjefm-1154	224	5	the	the	DET
arjefm-1154	224	6	effect	effect	NOUN
arjefm-1154	224	7	of	of	ADP
arjefm-1154	224	8	control	control	NOUN
arjefm-1154	224	9	activities	activity	NOUN
arjefm-1154	224	10	on	on	ADP
arjefm-1154	224	11	operational	operational	ADJ
arjefm-1154	224	12	risk	risk	NOUN
arjefm-1154	224	13	independent	independent	ADJ
arjefm-1154	224	14	variables	variable	NOUN
arjefm-1154	224	15	pooled	pool	VERB
arjefm-1154	224	16	ols	ol	NOUN
arjefm-1154	224	17	fixed	fix	VERB
arjefm-1154	224	18	effect	effect	NOUN
arjefm-1154	224	19	(	(	PUNCT
arjefm-1154	224	20	preferred	preferred	ADJ
arjefm-1154	224	21	model	model	NOUN
arjefm-1154	224	22	)	)	PUNCT
arjefm-1154	224	23	random	random	ADJ
arjefm-1154	224	24	effect	effect	NOUN
arjefm-1154	224	25	constant	constant	ADJ
arjefm-1154	224	26	(	(	PUNCT
arjefm-1154	224	27	c	c	NOUN
arjefm-1154	224	28	)	)	PUNCT
arjefm-1154	224	29	internal	internal	ADJ
arjefm-1154	224	30	check	check	NOUN
arjefm-1154	224	31	(	(	PUNCT
arjefm-1154	224	32	ick	ick	NOUN
arjefm-1154	224	33	)	)	PUNCT
arjefm-1154	224	34	compliance	compliance	NOUN
arjefm-1154	224	35	principle	principle	NOUN
arjefm-1154	224	36	(	(	PUNCT
arjefm-1154	224	37	clp	clp	NOUN
arjefm-1154	224	38	)	)	PUNCT
arjefm-1154	224	39	internal	internal	ADJ
arjefm-1154	224	40	audit	audit	NOUN
arjefm-1154	224	41	dept	dept	NOUN
arjefm-1154	224	42	.	.	PUNCT
arjefm-1154	225	1	(	(	PUNCT
arjefm-1154	225	2	iad	iad	PROPN
arjefm-1154	225	3	)	)	PUNCT
arjefm-1154	225	4	bank	bank	NOUN
arjefm-1154	225	5	size	size	NOUN
arjefm-1154	225	6	(	(	PUNCT
arjefm-1154	225	7	bks	bks	NOUN
arjefm-1154	225	8	)	)	PUNCT
arjefm-1154	225	9	leverage	leverage	NOUN
arjefm-1154	225	10	(	(	PUNCT
arjefm-1154	225	11	lev	lev	NOUN
arjefm-1154	225	12	)	)	PUNCT
arjefm-1154	225	13	5.612601	5.612601	NUM
arjefm-1154	225	14	*	*	SYM
arjefm-1154	225	15	(	(	PUNCT
arjefm-1154	225	16	12.99178	12.99178	NUM
arjefm-1154	225	17	)	)	PUNCT
arjefm-1154	225	18	-0.009437	-0.009437	NOUN
arjefm-1154	225	19	*	*	PUNCT
arjefm-1154	225	20	(	(	PUNCT
arjefm-1154	225	21	-2.806589	-2.806589	NOUN
arjefm-1154	225	22	)	)	PUNCT
arjefm-1154	225	23	-0.052043	-0.052043	NOUN
arjefm-1154	225	24	*	*	PUNCT
arjefm-1154	225	25	(	(	PUNCT
arjefm-1154	225	26	-1.033823	-1.033823	ADJ
arjefm-1154	225	27	)	)	PUNCT
arjefm-1154	225	28	0.002038	0.002038	NUM
arjefm-1154	225	29	*	*	PUNCT
arjefm-1154	225	30	(	(	PUNCT
arjefm-1154	225	31	0.0000	0.0000	NUM
arjefm-1154	225	32	)	)	PUNCT
arjefm-1154	225	33	-0.097963	-0.097963	PROPN
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arjefm-1154	225	35	(	(	PUNCT
arjefm-1154	225	36	0.0570	0.0570	NUM
arjefm-1154	225	37	)	)	PUNCT
arjefm-1154	225	38	0.007169	0.007169	NUM
arjefm-1154	225	39	*	*	PUNCT
arjefm-1154	225	40	(	(	PUNCT
arjefm-1154	225	41	3.499688	3.499688	NUM
arjefm-1154	225	42	)	)	PUNCT
arjefm-1154	225	43	5.615702	5.615702	NUM
arjefm-1154	225	44	*	*	SYM
arjefm-1154	225	45	(	(	PUNCT
arjefm-1154	225	46	12.50482	12.50482	NUM
arjefm-1154	225	47	)	)	PUNCT
arjefm-1154	225	48	-0.009480	-0.009480	NOUN
arjefm-1154	225	49	*	*	PUNCT
arjefm-1154	225	50	(	(	PUNCT
arjefm-1154	225	51	-2.739738	-2.739738	NOUN
arjefm-1154	225	52	)	)	PUNCT
arjefm-1154	225	53	-0.053243	-0.053243	NOUN
arjefm-1154	226	1	*	*	PUNCT
arjefm-1154	226	2	(	(	PUNCT
arjefm-1154	226	3	-1.017637	-1.017637	NOUN
arjefm-1154	226	4	)	)	PUNCT
arjefm-1154	226	5	0.002037	0.002037	NUM
arjefm-1154	226	6	*	*	SYM
arjefm-1154	226	7	(	(	PUNCT
arjefm-1154	226	8	4.490175	4.490175	NUM
arjefm-1154	226	9	)	)	PUNCT
arjefm-1154	226	10	-0.097874	-0.097874	NOUN
arjefm-1154	226	11	*	*	PUNCT
arjefm-1154	226	12	(	(	PUNCT
arjefm-1154	226	13	-1.854999	-1.854999	ADJ
arjefm-1154	226	14	)	)	PUNCT
arjefm-1154	227	1	0.007167	0.007167	NUM
arjefm-1154	227	2	*	*	PUNCT
arjefm-1154	227	3	(	(	PUNCT
arjefm-1154	227	4	3.391316	3.391316	NUM
arjefm-1154	227	5	)	)	PUNCT
arjefm-1154	227	6	4.870071	4.870071	NUM
arjefm-1154	227	7	*	*	PUNCT
arjefm-1154	227	8	(	(	PUNCT
arjefm-1154	227	9	6.234542	6.234542	NUM
arjefm-1154	227	10	)	)	PUNCT
arjefm-1154	227	11	-0.002051	-0.002051	NOUN
arjefm-1154	227	12	*	*	PUNCT
arjefm-1154	227	13	(	(	PUNCT
arjefm-1154	227	14	-0.354322	-0.354322	NOUN
arjefm-1154	227	15	)	)	PUNCT
arjefm-1154	227	16	-0.005497	-0.005497	NOUN
arjefm-1154	228	1	*	*	PUNCT
arjefm-1154	228	2	(	(	PUNCT
arjefm-1154	228	3	-0.234809	-0.234809	PROPN
arjefm-1154	228	4	)	)	PUNCT
arjefm-1154	229	1	0.000942	0.000942	NUM
arjefm-1154	229	2	*	*	PUNCT
arjefm-1154	229	3	(	(	PUNCT
arjefm-1154	229	4	0.737127	0.737127	NUM
arjefm-1154	229	5	)	)	PUNCT
arjefm-1154	229	6	-0.052716	-0.052716	NOUN
arjefm-1154	229	7	*	*	PUNCT
arjefm-1154	229	8	(	(	PUNCT
arjefm-1154	229	9	-1.269378	-1.269378	NOUN
arjefm-1154	229	10	)	)	PUNCT
arjefm-1154	229	11	0.011460	0.011460	NUM
arjefm-1154	229	12	*	*	PUNCT
arjefm-1154	229	13	(	(	PUNCT
arjefm-1154	229	14	1.449637	1.449637	NUM
arjefm-1154	229	15	)	)	PUNCT
arjefm-1154	229	16	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1154	229	17	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	230	1	american	american	PROPN
arjefm-1154	230	2	research	research	PROPN
arjefm-1154	230	3	journal	journal	PROPN
arjefm-1154	230	4	of	of	ADP
arjefm-1154	230	5	economics	economic	NOUN
arjefm-1154	230	6	,	,	PUNCT
arjefm-1154	230	7	finance	finance	NOUN
arjefm-1154	230	8	and	and	CCONJ
arjefm-1154	230	9	management	management	NOUN
arjefm-1154	230	10	volume	volume	NOUN
arjefm-1154	230	11	13	13	NUM
arjefm-1154	230	12	issue	issue	NOUN
arjefm-1154	230	13	1	1	NUM
arjefm-1154	230	14	,	,	PUNCT
arjefm-1154	230	15	january	january	PROPN
arjefm-1154	230	16	-	-	PUNCT
arjefm-1154	230	17	march	march	PROPN
arjefm-1154	230	18	2025	2025	NUM
arjefm-1154	230	19	issn	issn	NOUN
arjefm-1154	230	20	:	:	PUNCT
arjefm-1154	230	21	2836	2836	NUM
arjefm-1154	230	22	-	-	SYM
arjefm-1154	230	23	9416	9416	NUM
arjefm-1154	230	24	impact	impact	NOUN
arjefm-1154	230	25	factor	factor	NOUN
arjefm-1154	230	26	:	:	PUNCT
arjefm-1154	230	27	6.41	6.41	NUM
arjefm-1154	230	28	journal	journal	NOUN
arjefm-1154	230	29	homepage	homepage	NOUN
arjefm-1154	230	30	:	:	PUNCT
arjefm-1154	230	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	230	32	,	,	PUNCT
arjefm-1154	230	33	email	email	NOUN
arjefm-1154	230	34	:	:	PUNCT
arjefm-1154	231	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	231	2	official	official	ADJ
arjefm-1154	231	3	journal	journal	PROPN
arjefm-1154	231	4	of	of	ADP
arjefm-1154	231	5	america	america	PROPN
arjefm-1154	231	6	serial	serial	PROPN
arjefm-1154	231	7	publication	publication	NOUN
arjefm-1154	231	8	american	american	PROPN
arjefm-1154	231	9	research	research	PROPN
arjefm-1154	231	10	journal	journal	PROPN
arjefm-1154	231	11	of	of	ADP
arjefm-1154	231	12	economics	economic	NOUN
arjefm-1154	231	13	,	,	PUNCT
arjefm-1154	231	14	finance	finance	NOUN
arjefm-1154	231	15	and	and	CCONJ
arjefm-1154	231	16	management	management	NOUN
arjefm-1154	231	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	231	18	,	,	PUNCT
arjefm-1154	231	19	email	email	NOUN
arjefm-1154	231	20	:	:	PUNCT
arjefm-1154	231	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	232	1	40	40	NUM
arjefm-1154	233	1	|	|	ADV
arjefm-1154	233	2	p	p	X
arjefm-1154	233	3	a	a	DET
arjefm-1154	233	4	g	g	NOUN
arjefm-1154	233	5	e	e	NOUN
arjefm-1154	233	6	references	reference	NOUN
arjefm-1154	233	7	abdullah	abdullah	PROPN
arjefm-1154	233	8	,	,	PUNCT
arjefm-1154	233	9	a.	a.	PROPN
arjefm-1154	233	10	,	,	PUNCT
arjefm-1154	233	11	khan	khan	PROPN
arjefm-1154	233	12	,	,	PUNCT
arjefm-1154	233	13	a.	a.	NOUN
arjefm-1154	233	14	q.	q.	PROPN
arjefm-1154	233	15	,	,	PUNCT
arjefm-1154	233	16	&	&	CCONJ
arjefm-1154	233	17	nazir	nazir	PROPN
arjefm-1154	233	18	,	,	PUNCT
arjefm-1154	233	19	n.	n.	PROPN
arjefm-1154	233	20	(	(	PUNCT
arjefm-1154	233	21	2012	2012	NUM
arjefm-1154	233	22	)	)	PUNCT
arjefm-1154	233	23	.	.	PUNCT
arjefm-1154	234	1	a	a	DET
arjefm-1154	234	2	comparative	comparative	ADJ
arjefm-1154	234	3	study	study	NOUN
arjefm-1154	234	4	of	of	ADP
arjefm-1154	234	5	credit	credit	NOUN
arjefm-1154	234	6	risk	risk	NOUN
arjefm-1154	234	7	management	management	NOUN
arjefm-1154	234	8	:	:	PUNCT
arjefm-1154	234	9	a	a	DET
arjefm-1154	234	10	case	case	NOUN
arjefm-1154	234	11	study	study	NOUN
arjefm-1154	234	12	of	of	ADP
arjefm-1154	234	13	domestic	domestic	ADJ
arjefm-1154	234	14	and	and	CCONJ
arjefm-1154	234	15	foreign	foreign	ADJ
arjefm-1154	234	16	banks	bank	NOUN
arjefm-1154	234	17	in	in	ADP
arjefm-1154	234	18	pakistan	pakistan	PROPN
arjefm-1154	234	19	.	.	PUNCT
arjefm-1154	235	1	academic	academic	ADJ
arjefm-1154	235	2	research	research	PROPN
arjefm-1154	235	3	international	international	PROPN
arjefm-1154	235	4	,	,	PUNCT
arjefm-1154	235	5	3(1	3(1	NUM
arjefm-1154	235	6	)	)	PUNCT
arjefm-1154	235	7	,	,	PUNCT
arjefm-1154	235	8	371377	371377	NUM
arjefm-1154	235	9	.	.	PUNCT
arjefm-1154	236	1	adams	adams	PROPN
arjefm-1154	236	2	,	,	PUNCT
arjefm-1154	236	3	m.	m.	PROPN
arjefm-1154	236	4	b.	b.	PROPN
arjefm-1154	236	5	(	(	PUNCT
arjefm-1154	236	6	1994	1994	NUM
arjefm-1154	236	7	)	)	PUNCT
arjefm-1154	236	8	.	.	PUNCT
arjefm-1154	237	1	agency	agency	NOUN
arjefm-1154	237	2	theory	theory	NOUN
arjefm-1154	237	3	and	and	CCONJ
arjefm-1154	237	4	the	the	DET
arjefm-1154	237	5	internal	internal	ADJ
arjefm-1154	237	6	audit	audit	NOUN
arjefm-1154	237	7	.	.	PUNCT
arjefm-1154	238	1	managerial	managerial	ADJ
arjefm-1154	238	2	auditing	auditing	NOUN
arjefm-1154	238	3	journal	journal	NOUN
arjefm-1154	238	4	,	,	PUNCT
arjefm-1154	238	5	5(1	5(1	NUM
arjefm-1154	238	6	)	)	PUNCT
arjefm-1154	238	7	,	,	PUNCT
arjefm-1154	238	8	9	9	NUM
arjefm-1154	238	9	-	-	SYM
arjefm-1154	238	10	15	15	NUM
arjefm-1154	238	11	.	.	PUNCT
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arjefm-1154	239	2	,	,	PUNCT
arjefm-1154	240	1	s.	s.	PROPN
arjefm-1154	240	2	b.	b.	PROPN
arjefm-1154	240	3	(	(	PUNCT
arjefm-1154	240	4	2006	2006	NUM
arjefm-1154	240	5	)	)	PUNCT
arjefm-1154	240	6	.	.	PUNCT
arjefm-1154	241	1	impact	impact	NOUN
arjefm-1154	241	2	of	of	ADP
arjefm-1154	241	3	accounting	accounting	NOUN
arjefm-1154	241	4	standards	standard	NOUN
arjefm-1154	241	5	on	on	ADP
arjefm-1154	241	6	financial	financial	ADJ
arjefm-1154	241	7	reporting	reporting	NOUN
arjefm-1154	241	8	in	in	ADP
arjefm-1154	241	9	nigeria	nigeria	PROPN
arjefm-1154	241	10	(	(	PUNCT
arjefm-1154	241	11	unpublished	unpublished	ADJ
arjefm-1154	241	12	doctoral	doctoral	ADJ
arjefm-1154	241	13	dissertation	dissertation	NOUN
arjefm-1154	241	14	)	)	PUNCT
arjefm-1154	241	15	.	.	PUNCT
arjefm-1154	242	1	university	university	NOUN
arjefm-1154	242	2	of	of	ADP
arjefm-1154	242	3	lagos	lagos	PROPN
arjefm-1154	242	4	.	.	PUNCT
arjefm-1154	243	1	ahmed	ahmed	PROPN
arjefm-1154	243	2	,	,	PUNCT
arjefm-1154	243	3	n.	n.	PROPN
arjefm-1154	243	4	k.	k.	PROPN
arjefm-1154	243	5	,	,	PUNCT
arjefm-1154	243	6	alfarra	alfarra	ADV
arjefm-1154	243	7	,	,	PUNCT
arjefm-1154	243	8	h.	h.	PROPN
arjefm-1154	243	9	x.	x.	PROPN
arjefm-1154	243	10	,	,	PUNCT
arjefm-1154	243	11	ahmed	ahmed	PROPN
arjefm-1154	243	12	,	,	PUNCT
arjefm-1154	243	13	h.	h.	PROPN
arjefm-1154	243	14	,	,	PUNCT
arjefm-1154	243	15	&	&	CCONJ
arjefm-1154	243	16	mahmoud	mahmoud	PROPN
arjefm-1154	243	17	,	,	PUNCT
arjefm-1154	243	18	a.	a.	PROPN
arjefm-1154	243	19	e.	e.	PROPN
arjefm-1154	243	20	(	(	PUNCT
arjefm-1154	243	21	2017	2017	NUM
arjefm-1154	243	22	)	)	PUNCT
arjefm-1154	243	23	.	.	PUNCT
arjefm-1154	244	1	potential	potential	ADJ
arjefm-1154	244	2	influence	influence	NOUN
arjefm-1154	244	3	of	of	ADP
arjefm-1154	244	4	information	information	NOUN
arjefm-1154	244	5	systems	system	NOUN
arjefm-1154	244	6	on	on	ADP
arjefm-1154	244	7	bank	bank	NOUN
arjefm-1154	244	8	risk	risk	NOUN
arjefm-1154	244	9	.	.	PUNCT
arjefm-1154	245	1	iaeng	iaeng	PROPN
arjefm-1154	245	2	international	international	PROPN
arjefm-1154	245	3	journal	journal	PROPN
arjefm-1154	245	4	of	of	ADP
arjefm-1154	245	5	computer	computer	NOUN
arjefm-1154	245	6	science	science	NOUN
arjefm-1154	245	7	,	,	PUNCT
arjefm-1154	245	8	44(2	44(2	NOUN
arjefm-1154	245	9	)	)	PUNCT
arjefm-1154	245	10	,	,	PUNCT
arjefm-1154	245	11	1	1	NUM
arjefm-1154	245	12	-	-	SYM
arjefm-1154	245	13	9	9	NUM
arjefm-1154	245	14	.	.	PUNCT
arjefm-1154	246	1	ahmed	ahmed	PROPN
arjefm-1154	246	2	,	,	PUNCT
arjefm-1154	246	3	n.	n.	NOUN
arjefm-1154	246	4	,	,	PUNCT
arjefm-1154	246	5	akhtar	akhtar	PROPN
arjefm-1154	246	6	,	,	PUNCT
arjefm-1154	246	7	m.	m.	NOUN
arjefm-1154	246	8	f.	f.	PROPN
arjefm-1154	246	9	,	,	PUNCT
arjefm-1154	246	10	&	&	CCONJ
arjefm-1154	246	11	usman	usman	PROPN
arjefm-1154	246	12	,	,	PUNCT
arjefm-1154	246	13	m.	m.	NOUN
arjefm-1154	246	14	(	(	PUNCT
arjefm-1154	246	15	2011	2011	NUM
arjefm-1154	246	16	)	)	PUNCT
arjefm-1154	246	17	.	.	PUNCT
arjefm-1154	247	1	risk	risk	NOUN
arjefm-1154	247	2	management	management	NOUN
arjefm-1154	247	3	practices	practice	NOUN
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arjefm-1154	247	5	islamic	islamic	ADJ
arjefm-1154	247	6	banks	bank	NOUN
arjefm-1154	247	7	:	:	PUNCT
arjefm-1154	247	8	an	an	DET
arjefm-1154	247	9	empirical	empirical	ADJ
arjefm-1154	247	10	investigation	investigation	NOUN
arjefm-1154	247	11	from	from	ADP
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arjefm-1154	247	13	.	.	PUNCT
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arjefm-1154	248	2	journal	journal	NOUN
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arjefm-1154	248	4	research	research	NOUN
arjefm-1154	248	5	in	in	ADP
arjefm-1154	248	6	business	business	NOUN
arjefm-1154	248	7	,	,	PUNCT
arjefm-1154	248	8	1(6	1(6	NUM
arjefm-1154	248	9	)	)	PUNCT
arjefm-1154	248	10	,	,	PUNCT
arjefm-1154	248	11	50	50	NUM
arjefm-1154	248	12	-	-	SYM
arjefm-1154	248	13	57	57	NUM
arjefm-1154	248	14	.	.	PUNCT
arjefm-1154	249	1	akhigbe	akhigbe	PROPN
arjefm-1154	249	2	,	,	PUNCT
arjefm-1154	249	3	a.	a.	PROPN
arjefm-1154	249	4	,	,	PUNCT
arjefm-1154	249	5	&	&	CCONJ
arjefm-1154	249	6	martin	martin	PROPN
arjefm-1154	249	7	,	,	PUNCT
arjefm-1154	249	8	a.	a.	PROPN
arjefm-1154	249	9	d.	d.	PROPN
arjefm-1154	249	10	(	(	PUNCT
arjefm-1154	249	11	2008	2008	NUM
arjefm-1154	249	12	)	)	PUNCT
arjefm-1154	249	13	.	.	PUNCT
arjefm-1154	250	1	influence	influence	NOUN
arjefm-1154	250	2	of	of	ADP
arjefm-1154	250	3	disclosure	disclosure	NOUN
arjefm-1154	250	4	and	and	CCONJ
arjefm-1154	250	5	governance	governance	NOUN
arjefm-1154	250	6	on	on	ADP
arjefm-1154	250	7	risk	risk	NOUN
arjefm-1154	250	8	of	of	ADP
arjefm-1154	250	9	us	us	PROPN
arjefm-1154	250	10	financial	financial	ADJ
arjefm-1154	250	11	services	service	NOUN
arjefm-1154	250	12	firms	firm	NOUN
arjefm-1154	250	13	following	follow	VERB
arjefm-1154	250	14	sarbanes	sarbanes	PROPN
arjefm-1154	250	15	-	-	PUNCT
arjefm-1154	250	16	oxley	oxley	NOUN
arjefm-1154	250	17	.	.	PUNCT
arjefm-1154	251	1	journal	journal	PROPN
arjefm-1154	251	2	of	of	ADP
arjefm-1154	251	3	banking	banking	NOUN
arjefm-1154	251	4	and	and	CCONJ
arjefm-1154	251	5	finance	finance	NOUN
arjefm-1154	251	6	,	,	PUNCT
arjefm-1154	251	7	32	32	NUM
arjefm-1154	251	8	,	,	PUNCT
arjefm-1154	251	9	2124	2124	NUM
arjefm-1154	251	10	-	-	SYM
arjefm-1154	251	11	2135	2135	NUM
arjefm-1154	251	12	.	.	PUNCT
arjefm-1154	252	1	akhigbe	akhigbe	NOUN
arjefm-1154	252	2	,	,	PUNCT
arjefm-1154	252	3	a.	a.	PROPN
arjefm-1154	252	4	,	,	PUNCT
arjefm-1154	252	5	&	&	CCONJ
arjefm-1154	252	6	whyte	whyte	PROPN
arjefm-1154	252	7	,	,	PUNCT
arjefm-1154	252	8	a.	a.	NOUN
arjefm-1154	252	9	m.	m.	NOUN
arjefm-1154	252	10	(	(	PUNCT
arjefm-1154	252	11	2003	2003	NUM
arjefm-1154	252	12	)	)	PUNCT
arjefm-1154	252	13	.	.	PUNCT
arjefm-1154	253	1	changes	change	NOUN
arjefm-1154	253	2	in	in	ADP
arjefm-1154	253	3	market	market	NOUN
arjefm-1154	253	4	assessments	assessment	NOUN
arjefm-1154	253	5	of	of	ADP
arjefm-1154	253	6	bank	bank	NOUN
arjefm-1154	253	7	risk	risk	NOUN
arjefm-1154	253	8	following	follow	VERB
arjefm-1154	253	9	the	the	DET
arjefm-1154	253	10	riegleneal	riegleneal	ADJ
arjefm-1154	253	11	act	act	NOUN
arjefm-1154	253	12	of	of	ADP
arjefm-1154	253	13	1994	1994	NUM
arjefm-1154	253	14	.	.	PUNCT
arjefm-1154	254	1	journal	journal	NOUN
arjefm-1154	254	2	of	of	ADP
arjefm-1154	254	3	banking	banking	NOUN
arjefm-1154	254	4	and	and	CCONJ
arjefm-1154	254	5	finance	finance	NOUN
arjefm-1154	254	6	,	,	PUNCT
arjefm-1154	254	7	27	27	NUM
arjefm-1154	254	8	,	,	PUNCT
arjefm-1154	254	9	87	87	NUM
arjefm-1154	254	10	-	-	SYM
arjefm-1154	254	11	102	102	NUM
arjefm-1154	254	12	.	.	PUNCT
arjefm-1154	255	1	akhtar	akhtar	PROPN
arjefm-1154	255	2	,	,	PUNCT
arjefm-1154	255	3	m.	m.	PROPN
arjefm-1154	255	4	f.	f.	PROPN
arjefm-1154	255	5	,	,	PUNCT
arjefm-1154	255	6	ali	ali	PROPN
arjefm-1154	255	7	,	,	PUNCT
arjefm-1154	255	8	k.	k.	PROPN
arjefm-1154	255	9	,	,	PUNCT
arjefm-1154	255	10	&	&	CCONJ
arjefm-1154	255	11	sadaqat	sadaqat	PROPN
arjefm-1154	255	12	,	,	PUNCT
arjefm-1154	255	13	s.	s.	PROPN
arjefm-1154	255	14	(	(	PUNCT
arjefm-1154	255	15	2011	2011	NUM
arjefm-1154	255	16	)	)	PUNCT
arjefm-1154	255	17	.	.	PUNCT
arjefm-1154	256	1	liquidity	liquidity	NOUN
arjefm-1154	256	2	risk	risk	NOUN
arjefm-1154	256	3	management	management	NOUN
arjefm-1154	256	4	:	:	PUNCT
arjefm-1154	256	5	a	a	DET
arjefm-1154	256	6	comparative	comparative	ADJ
arjefm-1154	256	7	study	study	NOUN
arjefm-1154	256	8	between	between	ADP
arjefm-1154	256	9	conventional	conventional	ADJ
arjefm-1154	256	10	and	and	CCONJ
arjefm-1154	256	11	islamic	islamic	ADJ
arjefm-1154	256	12	banks	bank	NOUN
arjefm-1154	256	13	of	of	ADP
arjefm-1154	256	14	pakistan	pakistan	PROPN
arjefm-1154	256	15	.	.	PUNCT
arjefm-1154	257	1	interdisciplinary	interdisciplinary	ADJ
arjefm-1154	257	2	journal	journal	NOUN
arjefm-1154	257	3	of	of	ADP
arjefm-1154	257	4	research	research	NOUN
arjefm-1154	257	5	in	in	ADP
arjefm-1154	257	6	business	business	NOUN
arjefm-1154	257	7	,	,	PUNCT
arjefm-1154	257	8	1(1	1(1	NUM
arjefm-1154	257	9	)	)	PUNCT
arjefm-1154	257	10	,	,	PUNCT
arjefm-1154	257	11	35	35	NUM
arjefm-1154	257	12	-	-	SYM
arjefm-1154	257	13	44	44	NUM
arjefm-1154	257	14	.	.	PUNCT
arjefm-1154	258	1	archambault	archambault	PROPN
arjefm-1154	258	2	,	,	PUNCT
arjefm-1154	258	3	j.	j.	PROPN
arjefm-1154	258	4	j.	j.	PROPN
arjefm-1154	258	5	,	,	PUNCT
arjefm-1154	258	6	&	&	CCONJ
arjefm-1154	258	7	archambault	archambault	PROPN
arjefm-1154	258	8	,	,	PUNCT
arjefm-1154	258	9	m.	m.	PROPN
arjefm-1154	258	10	e.	e.	PROPN
arjefm-1154	258	11	(	(	PUNCT
arjefm-1154	258	12	2003	2003	NUM
arjefm-1154	258	13	)	)	PUNCT
arjefm-1154	258	14	.	.	PUNCT
arjefm-1154	259	1	a	a	DET
arjefm-1154	259	2	multinational	multinational	ADJ
arjefm-1154	259	3	test	test	NOUN
arjefm-1154	259	4	of	of	ADP
arjefm-1154	259	5	determinants	determinant	NOUN
arjefm-1154	259	6	of	of	ADP
arjefm-1154	259	7	corporate	corporate	ADJ
arjefm-1154	259	8	disclosure	disclosure	NOUN
arjefm-1154	259	9	.	.	PUNCT
arjefm-1154	260	1	the	the	DET
arjefm-1154	260	2	international	international	ADJ
arjefm-1154	260	3	journal	journal	NOUN
arjefm-1154	260	4	of	of	ADP
arjefm-1154	260	5	accounting	accounting	NOUN
arjefm-1154	260	6	,	,	PUNCT
arjefm-1154	260	7	38	38	NUM
arjefm-1154	260	8	,	,	PUNCT
arjefm-1154	260	9	173	173	NUM
arjefm-1154	260	10	-	-	SYM
arjefm-1154	260	11	194	194	NUM
arjefm-1154	260	12	.	.	PUNCT
arjefm-1154	260	13	asika	asika	PROPN
arjefm-1154	260	14	,	,	PUNCT
arjefm-1154	260	15	n.	n.	NOUN
arjefm-1154	260	16	(	(	PUNCT
arjefm-1154	260	17	2006	2006	NUM
arjefm-1154	260	18	)	)	PUNCT
arjefm-1154	260	19	.	.	PUNCT
arjefm-1154	261	1	research	research	NOUN
arjefm-1154	261	2	methodology	methodology	NOUN
arjefm-1154	261	3	in	in	ADP
arjefm-1154	261	4	behavioural	behavioural	ADJ
arjefm-1154	261	5	sciences	science	NOUN
arjefm-1154	261	6	(	(	PUNCT
arjefm-1154	261	7	2nd	2nd	ADJ
arjefm-1154	261	8	ed	ed	NOUN
arjefm-1154	261	9	.	.	PUNCT
arjefm-1154	261	10	)	)	PUNCT
arjefm-1154	261	11	.	.	PUNCT
arjefm-1154	262	1	longman	longman	PROPN
arjefm-1154	262	2	nigeria	nigeria	PROPN
arjefm-1154	262	3	plc	plc	PROPN
arjefm-1154	262	4	.	.	PUNCT
arjefm-1154	263	1	r	r	X
arjefm-1154	263	2	-	-	PUNCT
arjefm-1154	263	3	squared	square	VERB
arjefm-1154	263	4	f	f	NOUN
arjefm-1154	263	5	-	-	PUNCT
arjefm-1154	263	6	statistics	statistic	NOUN
arjefm-1154	263	7	(	(	PUNCT
arjefm-1154	263	8	prob	prob	NOUN
arjefm-1154	263	9	.	.	PUNCT
arjefm-1154	263	10	)	)	PUNCT
arjefm-1154	264	1	durbin	durbin	PROPN
arjefm-1154	264	2	watson	watson	PROPN
arjefm-1154	264	3	(	(	PUNCT
arjefm-1154	264	4	dw	dw	PROPN
arjefm-1154	264	5	)	)	PUNCT
arjefm-1154	264	6	hausman	hausman	PROPN
arjefm-1154	264	7	test	test	NOUN
arjefm-1154	264	8	0.290638	0.290638	NUM
arjefm-1154	264	9	*	*	PUNCT
arjefm-1154	264	10	(	(	PUNCT
arjefm-1154	264	11	0.000093	0.000093	NUM
arjefm-1154	264	12	)	)	PUNCT
arjefm-1154	264	13	0.252821	0.252821	NUM
arjefm-1154	264	14	0.292507	0.292507	NUM
arjefm-1154	264	15	*	*	NOUN
arjefm-1154	264	16	3.215653(0.002575	3.215653(0.002575	NUM
arjefm-1154	264	17	)	)	PUNCT
arjefm-1154	264	18	0.248353	0.248353	NUM
arjefm-1154	264	19	157.193595(0.0000	157.193595(0.0000	NUM
arjefm-1154	264	20	)	)	PUNCT
arjefm-1154	265	1	*	*	PUNCT
arjefm-1154	266	1	*	*	PUNCT
arjefm-1154	266	2	0.899063	0.899063	NUM
arjefm-1154	266	3	*	*	VERB
arjefm-1154	266	4	26.27619(0.000000	26.27619(0.000000	NUM
arjefm-1154	266	5	)	)	PUNCT
arjefm-1154	266	6	1.577831	1.577831	NUM
arjefm-1154	266	7	2.042970(0.8432	2.042970(0.8432	NUM
arjefm-1154	266	8	)	)	PUNCT
arjefm-1154	266	9	*	*	PUNCT
arjefm-1154	267	1	*	*	PUNCT
arjefm-1154	267	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1154	267	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	268	1	american	american	PROPN
arjefm-1154	268	2	research	research	PROPN
arjefm-1154	268	3	journal	journal	PROPN
arjefm-1154	268	4	of	of	ADP
arjefm-1154	268	5	economics	economic	NOUN
arjefm-1154	268	6	,	,	PUNCT
arjefm-1154	268	7	finance	finance	NOUN
arjefm-1154	268	8	and	and	CCONJ
arjefm-1154	268	9	management	management	NOUN
arjefm-1154	268	10	volume	volume	NOUN
arjefm-1154	268	11	13	13	NUM
arjefm-1154	268	12	issue	issue	NOUN
arjefm-1154	268	13	1	1	NUM
arjefm-1154	268	14	,	,	PUNCT
arjefm-1154	268	15	january	january	PROPN
arjefm-1154	268	16	-	-	PUNCT
arjefm-1154	268	17	march	march	PROPN
arjefm-1154	268	18	2025	2025	NUM
arjefm-1154	268	19	issn	issn	NOUN
arjefm-1154	268	20	:	:	PUNCT
arjefm-1154	268	21	2836	2836	NUM
arjefm-1154	268	22	-	-	SYM
arjefm-1154	268	23	9416	9416	NUM
arjefm-1154	268	24	impact	impact	NOUN
arjefm-1154	268	25	factor	factor	NOUN
arjefm-1154	268	26	:	:	PUNCT
arjefm-1154	268	27	6.41	6.41	NUM
arjefm-1154	268	28	journal	journal	NOUN
arjefm-1154	268	29	homepage	homepage	NOUN
arjefm-1154	268	30	:	:	PUNCT
arjefm-1154	268	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	268	32	,	,	PUNCT
arjefm-1154	268	33	email	email	NOUN
arjefm-1154	268	34	:	:	PUNCT
arjefm-1154	268	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	268	36	official	official	ADJ
arjefm-1154	268	37	journal	journal	PROPN
arjefm-1154	268	38	of	of	ADP
arjefm-1154	268	39	america	america	PROPN
arjefm-1154	268	40	serial	serial	PROPN
arjefm-1154	268	41	publication	publication	NOUN
arjefm-1154	268	42	american	american	PROPN
arjefm-1154	268	43	research	research	PROPN
arjefm-1154	268	44	journal	journal	PROPN
arjefm-1154	268	45	of	of	ADP
arjefm-1154	268	46	economics	economic	NOUN
arjefm-1154	268	47	,	,	PUNCT
arjefm-1154	268	48	finance	finance	NOUN
arjefm-1154	268	49	and	and	CCONJ
arjefm-1154	268	50	management	management	NOUN
arjefm-1154	268	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	268	52	,	,	PUNCT
arjefm-1154	268	53	email	email	NOUN
arjefm-1154	268	54	:	:	PUNCT
arjefm-1154	268	55	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	269	1	41	41	NUM
arjefm-1154	270	1	|	|	ADV
arjefm-1154	270	2	p	p	X
arjefm-1154	270	3	a	a	DET
arjefm-1154	270	4	g	g	PROPN
arjefm-1154	270	5	e	e	PROPN
arjefm-1154	270	6	basel	basel	PROPN
arjefm-1154	270	7	committee	committee	PROPN
arjefm-1154	270	8	on	on	ADP
arjefm-1154	270	9	banking	banking	NOUN
arjefm-1154	270	10	supervision	supervision	NOUN
arjefm-1154	270	11	.	.	PUNCT
arjefm-1154	271	1	(	(	PUNCT
arjefm-1154	271	2	2010	2010	NUM
arjefm-1154	271	3	)	)	PUNCT
arjefm-1154	271	4	.	.	PUNCT
arjefm-1154	272	1	principles	principle	NOUN
arjefm-1154	272	2	for	for	ADP
arjefm-1154	272	3	enhancing	enhance	VERB
arjefm-1154	272	4	corporate	corporate	ADJ
arjefm-1154	272	5	governance	governance	NOUN
arjefm-1154	272	6	.	.	PUNCT
arjefm-1154	273	1	retrieved	retrieve	VERB
arjefm-1154	273	2	from	from	ADP
arjefm-1154	273	3	www.bis.org	www.bis.org	PROPN
arjefm-1154	273	4	barron	barron	PROPN
arjefm-1154	273	5	,	,	PUNCT
arjefm-1154	273	6	o.	o.	PROPN
arjefm-1154	273	7	e.	e.	PROPN
arjefm-1154	273	8	,	,	PUNCT
arjefm-1154	273	9	kile	kile	PROPN
arjefm-1154	273	10	,	,	PUNCT
arjefm-1154	273	11	c.	c.	PROPN
arjefm-1154	273	12	o.	o.	PROPN
arjefm-1154	273	13	,	,	PUNCT
arjefm-1154	273	14	&	&	CCONJ
arjefm-1154	273	15	keefe	keefe	PROPN
arjefm-1154	273	16	,	,	PUNCT
arjefm-1154	273	17	t.	t.	PROPN
arjefm-1154	273	18	b.	b.	PROPN
arjefm-1154	273	19	(	(	PUNCT
arjefm-1154	273	20	1999	1999	NUM
arjefm-1154	273	21	)	)	PUNCT
arjefm-1154	273	22	.	.	PUNCT
arjefm-1154	274	1	md&a	md&a	PROPN
arjefm-1154	274	2	quality	quality	NOUN
arjefm-1154	274	3	as	as	SCONJ
arjefm-1154	274	4	measured	measure	VERB
arjefm-1154	274	5	by	by	ADP
arjefm-1154	274	6	the	the	DET
arjefm-1154	274	7	sec	sec	PROPN
arjefm-1154	274	8	and	and	CCONJ
arjefm-1154	274	9	analysts	analyst	NOUN
arjefm-1154	274	10	’	’	PART
arjefm-1154	274	11	earnings	earning	NOUN
arjefm-1154	274	12	forecasts	forecast	NOUN
arjefm-1154	274	13	.	.	PUNCT
arjefm-1154	275	1	contemporary	contemporary	ADJ
arjefm-1154	275	2	accounting	accounting	NOUN
arjefm-1154	275	3	research	research	NOUN
arjefm-1154	275	4	,	,	PUNCT
arjefm-1154	275	5	1(1	1(1	NUM
arjefm-1154	275	6	)	)	PUNCT
arjefm-1154	275	7	,	,	PUNCT
arjefm-1154	275	8	75–109	75–109	X
arjefm-1154	275	9	.	.	PUNCT
arjefm-1154	275	10	beasley	beasley	PROPN
arjefm-1154	275	11	,	,	PUNCT
arjefm-1154	275	12	m.	m.	PROPN
arjefm-1154	275	13	b.	b.	PROPN
arjefm-1154	275	14	(	(	PUNCT
arjefm-1154	275	15	2007	2007	NUM
arjefm-1154	275	16	)	)	PUNCT
arjefm-1154	275	17	.	.	PUNCT
arjefm-1154	276	1	an	an	DET
arjefm-1154	276	2	empirical	empirical	ADJ
arjefm-1154	276	3	analysis	analysis	NOUN
arjefm-1154	276	4	of	of	ADP
arjefm-1154	276	5	the	the	DET
arjefm-1154	276	6	relation	relation	NOUN
arjefm-1154	276	7	between	between	ADP
arjefm-1154	276	8	board	board	NOUN
arjefm-1154	276	9	of	of	ADP
arjefm-1154	276	10	director	director	NOUN
arjefm-1154	276	11	compensation	compensation	NOUN
arjefm-1154	276	12	and	and	CCONJ
arjefm-1154	276	13	financial	financial	ADJ
arjefm-1154	276	14	statement	statement	NOUN
arjefm-1154	276	15	fraud	fraud	NOUN
arjefm-1154	276	16	.	.	PUNCT
arjefm-1154	277	1	the	the	DET
arjefm-1154	277	2	accounting	accounting	NOUN
arjefm-1154	277	3	review	review	NOUN
arjefm-1154	277	4	,	,	PUNCT
arjefm-1154	277	5	71(4	71(4	NUM
arjefm-1154	277	6	)	)	PUNCT
arjefm-1154	277	7	,	,	PUNCT
arjefm-1154	277	8	443	443	NUM
arjefm-1154	277	9	-	-	SYM
arjefm-1154	277	10	466	466	NUM
arjefm-1154	277	11	.	.	PUNCT
arjefm-1154	277	12	cabedo	cabedo	PROPN
arjefm-1154	277	13	,	,	PUNCT
arjefm-1154	277	14	j.	j.	PROPN
arjefm-1154	277	15	d.	d.	PROPN
arjefm-1154	277	16	,	,	PUNCT
arjefm-1154	277	17	&	&	CCONJ
arjefm-1154	277	18	tirado	tirado	PROPN
arjefm-1154	277	19	,	,	PUNCT
arjefm-1154	277	20	j.	j.	PROPN
arjefm-1154	277	21	m.	m.	PROPN
arjefm-1154	277	22	(	(	PUNCT
arjefm-1154	277	23	2004	2004	NUM
arjefm-1154	277	24	)	)	PUNCT
arjefm-1154	277	25	.	.	PUNCT
arjefm-1154	278	1	the	the	DET
arjefm-1154	278	2	disclosure	disclosure	NOUN
arjefm-1154	278	3	of	of	ADP
arjefm-1154	278	4	risk	risk	NOUN
arjefm-1154	278	5	in	in	ADP
arjefm-1154	278	6	financial	financial	ADJ
arjefm-1154	278	7	statements	statement	NOUN
arjefm-1154	278	8	.	.	PUNCT
arjefm-1154	279	1	accounting	accounting	NOUN
arjefm-1154	279	2	forum	forum	PROPN
arjefm-1154	279	3	,	,	PUNCT
arjefm-1154	279	4	28(8	28(8	NUM
arjefm-1154	279	5	)	)	PUNCT
arjefm-1154	279	6	,	,	PUNCT
arjefm-1154	279	7	181	181	NUM
arjefm-1154	279	8	-	-	SYM
arjefm-1154	279	9	200	200	NUM
arjefm-1154	279	10	.	.	PUNCT
arjefm-1154	280	1	cebenoyan	cebenoyan	PROPN
arjefm-1154	280	2	,	,	PUNCT
arjefm-1154	280	3	a.	a.	PROPN
arjefm-1154	280	4	s.	s.	PROPN
arjefm-1154	280	5	,	,	PUNCT
arjefm-1154	280	6	&	&	CCONJ
arjefm-1154	280	7	zarb	zarb	PROPN
arjefm-1154	280	8	,	,	PUNCT
arjefm-1154	280	9	f.	f.	PROPN
arjefm-1154	280	10	g.	g.	PROPN
arjefm-1154	280	11	(	(	PUNCT
arjefm-1154	280	12	2004	2004	NUM
arjefm-1154	280	13	)	)	PUNCT
arjefm-1154	280	14	.	.	PUNCT
arjefm-1154	281	1	risk	risk	NOUN
arjefm-1154	281	2	management	management	NOUN
arjefm-1154	281	3	,	,	PUNCT
arjefm-1154	281	4	capital	capital	NOUN
arjefm-1154	281	5	structure	structure	NOUN
arjefm-1154	281	6	and	and	CCONJ
arjefm-1154	281	7	lending	lending	NOUN
arjefm-1154	281	8	at	at	ADP
arjefm-1154	281	9	banks	bank	NOUN
arjefm-1154	281	10	.	.	PUNCT
arjefm-1154	282	1	journal	journal	PROPN
arjefm-1154	282	2	of	of	ADP
arjefm-1154	282	3	banking	banking	NOUN
arjefm-1154	282	4	&	&	CCONJ
arjefm-1154	282	5	finance	finance	PROPN
arjefm-1154	282	6	,	,	PUNCT
arjefm-1154	282	7	28(1	28(1	NOUN
arjefm-1154	282	8	)	)	PUNCT
arjefm-1154	282	9	,	,	PUNCT
arjefm-1154	282	10	19–43	19–43	X
arjefm-1154	282	11	.	.	PUNCT
arjefm-1154	282	12	chernobai	chernobai	PROPN
arjefm-1154	282	13	,	,	PUNCT
arjefm-1154	282	14	r.	r.	PROPN
arjefm-1154	282	15	,	,	PUNCT
arjefm-1154	282	16	deumes	deume	NOUN
arjefm-1154	282	17	,	,	PUNCT
arjefm-1154	282	18	r.	r.	PROPN
arjefm-1154	282	19	,	,	PUNCT
arjefm-1154	282	20	&	&	CCONJ
arjefm-1154	282	21	knechel	knechel	PROPN
arjefm-1154	282	22	,	,	PUNCT
arjefm-1154	282	23	w.	w.	PROPN
arjefm-1154	282	24	r.	r.	PROPN
arjefm-1154	282	25	(	(	PUNCT
arjefm-1154	282	26	2011	2011	NUM
arjefm-1154	282	27	)	)	PUNCT
arjefm-1154	282	28	.	.	PUNCT
arjefm-1154	283	1	economic	economic	ADJ
arjefm-1154	283	2	incentives	incentive	NOUN
arjefm-1154	283	3	for	for	ADP
arjefm-1154	283	4	voluntary	voluntary	ADJ
arjefm-1154	283	5	reporting	reporting	NOUN
arjefm-1154	283	6	on	on	ADP
arjefm-1154	283	7	internal	internal	ADJ
arjefm-1154	283	8	risk	risk	NOUN
arjefm-1154	283	9	management	management	NOUN
arjefm-1154	283	10	and	and	CCONJ
arjefm-1154	283	11	control	control	NOUN
arjefm-1154	283	12	systems	system	NOUN
arjefm-1154	283	13	.	.	PUNCT
arjefm-1154	284	1	auditing	auditing	NOUN
arjefm-1154	284	2	:	:	PUNCT
arjefm-1154	284	3	a	a	DET
arjefm-1154	284	4	journal	journal	NOUN
arjefm-1154	284	5	of	of	ADP
arjefm-1154	284	6	practice	practice	NOUN
arjefm-1154	284	7	and	and	CCONJ
arjefm-1154	284	8	theory	theory	NOUN
arjefm-1154	284	9	,	,	PUNCT
arjefm-1154	284	10	27(1	27(1	NUM
arjefm-1154	284	11	)	)	PUNCT
arjefm-1154	284	12	,	,	PUNCT
arjefm-1154	284	13	35	35	NUM
arjefm-1154	284	14	-	-	SYM
arjefm-1154	284	15	66	66	NUM
arjefm-1154	284	16	.	.	PUNCT
arjefm-1154	285	1	committee	committee	NOUN
arjefm-1154	285	2	of	of	ADP
arjefm-1154	285	3	sponsoring	sponsor	VERB
arjefm-1154	285	4	organizations	organization	NOUN
arjefm-1154	285	5	of	of	ADP
arjefm-1154	285	6	the	the	DET
arjefm-1154	285	7	treadway	treadway	PROPN
arjefm-1154	285	8	commission	commission	PROPN
arjefm-1154	285	9	(	(	PUNCT
arjefm-1154	285	10	coso	coso	NOUN
arjefm-1154	285	11	)	)	PUNCT
arjefm-1154	285	12	.	.	PUNCT
arjefm-1154	286	1	(	(	PUNCT
arjefm-1154	286	2	1992	1992	NUM
arjefm-1154	286	3	)	)	PUNCT
arjefm-1154	286	4	.	.	PUNCT
arjefm-1154	287	1	internal	internal	ADJ
arjefm-1154	287	2	control	control	NOUN
arjefm-1154	287	3	-	-	PUNCT
arjefm-1154	287	4	integrated	integrate	VERB
arjefm-1154	287	5	framework	framework	NOUN
arjefm-1154	287	6	.	.	PUNCT
arjefm-1154	288	1	new	new	PROPN
arjefm-1154	288	2	york	york	PROPN
arjefm-1154	288	3	:	:	PUNCT
arjefm-1154	288	4	aicpa	aicpa	VERB
arjefm-1154	288	5	.	.	PUNCT
arjefm-1154	289	1	cronbach	cronbach	PROPN
arjefm-1154	289	2	,	,	PUNCT
arjefm-1154	289	3	l.	l.	PROPN
arjefm-1154	289	4	j.	j.	PROPN
arjefm-1154	289	5	(	(	PUNCT
arjefm-1154	289	6	1951	1951	NUM
arjefm-1154	289	7	)	)	PUNCT
arjefm-1154	289	8	.	.	PUNCT
arjefm-1154	290	1	coefficient	coefficient	NOUN
arjefm-1154	290	2	alpha	alpha	NOUN
arjefm-1154	290	3	and	and	CCONJ
arjefm-1154	290	4	the	the	DET
arjefm-1154	290	5	internal	internal	ADJ
arjefm-1154	290	6	structure	structure	NOUN
arjefm-1154	290	7	of	of	ADP
arjefm-1154	290	8	tests	test	NOUN
arjefm-1154	290	9	.	.	PUNCT
arjefm-1154	291	1	psychometrika	psychometrika	NOUN
arjefm-1154	291	2	,	,	PUNCT
arjefm-1154	291	3	16	16	NUM
arjefm-1154	291	4	,	,	PUNCT
arjefm-1154	291	5	297	297	NUM
arjefm-1154	291	6	–	–	PUNCT
arjefm-1154	291	7	334	334	NUM
arjefm-1154	291	8	.	.	PUNCT
arjefm-1154	292	1	delis	deli	NOUN
arjefm-1154	292	2	,	,	PUNCT
arjefm-1154	292	3	m.	m.	NOUN
arjefm-1154	292	4	d.	d.	PROPN
arjefm-1154	292	5	,	,	PUNCT
arjefm-1154	292	6	&	&	CCONJ
arjefm-1154	292	7	karavias	karavias	PROPN
arjefm-1154	292	8	,	,	PUNCT
arjefm-1154	292	9	y.	y.	PROPN
arjefm-1154	292	10	(	(	PUNCT
arjefm-1154	292	11	2014	2014	NUM
arjefm-1154	292	12	)	)	PUNCT
arjefm-1154	292	13	.	.	PUNCT
arjefm-1154	293	1	optimal	optimal	ADJ
arjefm-1154	293	2	versus	versus	ADP
arjefm-1154	293	3	realized	realize	VERB
arjefm-1154	293	4	bank	bank	NOUN
arjefm-1154	293	5	credit	credit	NOUN
arjefm-1154	293	6	risk	risk	NOUN
arjefm-1154	293	7	and	and	CCONJ
arjefm-1154	293	8	monetary	monetary	ADJ
arjefm-1154	293	9	policy	policy	NOUN
arjefm-1154	293	10	.	.	PUNCT
arjefm-1154	294	1	journal	journal	NOUN
arjefm-1154	294	2	of	of	ADP
arjefm-1154	294	3	financial	financial	ADJ
arjefm-1154	294	4	stability	stability	NOUN
arjefm-1154	294	5	,	,	PUNCT
arjefm-1154	294	6	16	16	NUM
arjefm-1154	294	7	,	,	PUNCT
arjefm-1154	294	8	13	13	NUM
arjefm-1154	294	9	-	-	SYM
arjefm-1154	294	10	30	30	NUM
arjefm-1154	294	11	.	.	PUNCT
arjefm-1154	295	1	ewa	ewa	PROPN
arjefm-1154	295	2	,	,	PUNCT
arjefm-1154	295	3	e.	e.	PROPN
arjefm-1154	295	4	u.	u.	PROPN
arjefm-1154	295	5	,	,	PUNCT
arjefm-1154	295	6	&	&	CCONJ
arjefm-1154	295	7	udoayang	udoayang	PROPN
arjefm-1154	295	8	,	,	PUNCT
arjefm-1154	295	9	j.	j.	PROPN
arjefm-1154	295	10	o.	o.	PROPN
arjefm-1154	295	11	(	(	PUNCT
arjefm-1154	295	12	2012	2012	NUM
arjefm-1154	295	13	)	)	PUNCT
arjefm-1154	295	14	.	.	PUNCT
arjefm-1154	296	1	the	the	DET
arjefm-1154	296	2	impact	impact	NOUN
arjefm-1154	296	3	of	of	ADP
arjefm-1154	296	4	internal	internal	ADJ
arjefm-1154	296	5	control	control	NOUN
arjefm-1154	296	6	design	design	NOUN
arjefm-1154	296	7	on	on	ADP
arjefm-1154	296	8	banks	bank	NOUN
arjefm-1154	296	9	'	'	PART
arjefm-1154	296	10	ability	ability	NOUN
arjefm-1154	296	11	to	to	PART
arjefm-1154	296	12	investigate	investigate	VERB
arjefm-1154	296	13	staff	staff	NOUN
arjefm-1154	296	14	fraud	fraud	NOUN
arjefm-1154	296	15	,	,	PUNCT
arjefm-1154	296	16	and	and	CCONJ
arjefm-1154	296	17	lifestyle	lifestyle	NOUN
arjefm-1154	296	18	and	and	CCONJ
arjefm-1154	296	19	fraud	fraud	NOUN
arjefm-1154	296	20	detection	detection	NOUN
arjefm-1154	296	21	in	in	ADP
arjefm-1154	296	22	nigeria	nigeria	PROPN
arjefm-1154	296	23	.	.	PUNCT
arjefm-1154	297	1	international	international	ADJ
arjefm-1154	297	2	journal	journal	PROPN
arjefm-1154	297	3	of	of	ADP
arjefm-1154	297	4	research	research	NOUN
arjefm-1154	297	5	in	in	ADP
arjefm-1154	297	6	economics	economic	NOUN
arjefm-1154	297	7	&	&	CCONJ
arjefm-1154	297	8	social	social	ADJ
arjefm-1154	297	9	sciences	sciences	PROPN
arjefm-1154	297	10	,	,	PUNCT
arjefm-1154	297	11	2(2	2(2	NUM
arjefm-1154	297	12	)	)	PUNCT
arjefm-1154	297	13	,	,	PUNCT
arjefm-1154	297	14	32	32	NUM
arjefm-1154	297	15	-	-	SYM
arjefm-1154	297	16	43	43	NUM
arjefm-1154	297	17	.	.	PUNCT
arjefm-1154	298	1	hossain	hossain	PROPN
arjefm-1154	298	2	,	,	PUNCT
arjefm-1154	298	3	m.	m.	NOUN
arjefm-1154	298	4	(	(	PUNCT
arjefm-1154	298	5	2008	2008	NUM
arjefm-1154	298	6	)	)	PUNCT
arjefm-1154	298	7	.	.	PUNCT
arjefm-1154	299	1	the	the	DET
arjefm-1154	299	2	extent	extent	NOUN
arjefm-1154	299	3	of	of	ADP
arjefm-1154	299	4	disclosure	disclosure	NOUN
arjefm-1154	299	5	in	in	ADP
arjefm-1154	299	6	annual	annual	ADJ
arjefm-1154	299	7	reports	report	NOUN
arjefm-1154	299	8	of	of	ADP
arjefm-1154	299	9	banking	banking	NOUN
arjefm-1154	299	10	companies	company	NOUN
arjefm-1154	299	11	:	:	PUNCT
arjefm-1154	299	12	the	the	DET
arjefm-1154	299	13	case	case	NOUN
arjefm-1154	299	14	of	of	ADP
arjefm-1154	299	15	india	india	PROPN
arjefm-1154	299	16	.	.	PUNCT
arjefm-1154	300	1	european	european	PROPN
arjefm-1154	300	2	journal	journal	PROPN
arjefm-1154	300	3	of	of	ADP
arjefm-1154	300	4	scientific	scientific	ADJ
arjefm-1154	300	5	research	research	NOUN
arjefm-1154	300	6	,	,	PUNCT
arjefm-1154	300	7	23(4	23(4	NOUN
arjefm-1154	300	8	)	)	PUNCT
arjefm-1154	300	9	,	,	PUNCT
arjefm-1154	300	10	659	659	NUM
arjefm-1154	300	11	-	-	SYM
arjefm-1154	300	12	680	680	NUM
arjefm-1154	300	13	.	.	PUNCT
arjefm-1154	301	1	iatridis	iatridis	PROPN
arjefm-1154	301	2	,	,	PUNCT
arjefm-1154	301	3	g.	g.	PROPN
arjefm-1154	301	4	(	(	PUNCT
arjefm-1154	301	5	2008	2008	NUM
arjefm-1154	301	6	)	)	PUNCT
arjefm-1154	301	7	.	.	PUNCT
arjefm-1154	302	1	accounting	accounting	NOUN
arjefm-1154	302	2	disclosure	disclosure	NOUN
arjefm-1154	302	3	and	and	CCONJ
arjefm-1154	302	4	firms	firm	NOUN
arjefm-1154	302	5	'	'	PART
arjefm-1154	302	6	financial	financial	ADJ
arjefm-1154	302	7	attributes	attribute	NOUN
arjefm-1154	302	8	:	:	PUNCT
arjefm-1154	302	9	evidence	evidence	NOUN
arjefm-1154	302	10	from	from	ADP
arjefm-1154	302	11	the	the	DET
arjefm-1154	302	12	uk	uk	PROPN
arjefm-1154	302	13	stock	stock	NOUN
arjefm-1154	302	14	market	market	NOUN
arjefm-1154	302	15	.	.	PUNCT
arjefm-1154	303	1	international	international	ADJ
arjefm-1154	303	2	review	review	NOUN
arjefm-1154	303	3	of	of	ADP
arjefm-1154	303	4	financial	financial	ADJ
arjefm-1154	303	5	analysis	analysis	NOUN
arjefm-1154	303	6	,	,	PUNCT
arjefm-1154	303	7	17(2	17(2	NUM
arjefm-1154	303	8	)	)	PUNCT
arjefm-1154	303	9	,	,	PUNCT
arjefm-1154	303	10	219	219	NUM
arjefm-1154	303	11	-	-	SYM
arjefm-1154	303	12	241	241	NUM
arjefm-1154	303	13	.	.	PUNCT
arjefm-1154	304	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	304	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	305	1	american	american	PROPN
arjefm-1154	305	2	research	research	PROPN
arjefm-1154	305	3	journal	journal	PROPN
arjefm-1154	305	4	of	of	ADP
arjefm-1154	305	5	economics	economic	NOUN
arjefm-1154	305	6	,	,	PUNCT
arjefm-1154	305	7	finance	finance	NOUN
arjefm-1154	305	8	and	and	CCONJ
arjefm-1154	305	9	management	management	NOUN
arjefm-1154	305	10	volume	volume	NOUN
arjefm-1154	305	11	13	13	NUM
arjefm-1154	305	12	issue	issue	NOUN
arjefm-1154	305	13	1	1	NUM
arjefm-1154	305	14	,	,	PUNCT
arjefm-1154	305	15	january	january	PROPN
arjefm-1154	305	16	-	-	PUNCT
arjefm-1154	305	17	march	march	PROPN
arjefm-1154	305	18	2025	2025	NUM
arjefm-1154	305	19	issn	issn	NOUN
arjefm-1154	305	20	:	:	PUNCT
arjefm-1154	305	21	2836	2836	NUM
arjefm-1154	305	22	-	-	SYM
arjefm-1154	305	23	9416	9416	NUM
arjefm-1154	305	24	impact	impact	NOUN
arjefm-1154	305	25	factor	factor	NOUN
arjefm-1154	305	26	:	:	PUNCT
arjefm-1154	305	27	6.41	6.41	NUM
arjefm-1154	305	28	journal	journal	NOUN
arjefm-1154	305	29	homepage	homepage	NOUN
arjefm-1154	305	30	:	:	PUNCT
arjefm-1154	305	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	305	32	,	,	PUNCT
arjefm-1154	305	33	email	email	NOUN
arjefm-1154	305	34	:	:	PUNCT
arjefm-1154	306	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	306	2	official	official	ADJ
arjefm-1154	306	3	journal	journal	PROPN
arjefm-1154	306	4	of	of	ADP
arjefm-1154	306	5	america	america	PROPN
arjefm-1154	306	6	serial	serial	PROPN
arjefm-1154	306	7	publication	publication	NOUN
arjefm-1154	306	8	american	american	PROPN
arjefm-1154	306	9	research	research	PROPN
arjefm-1154	306	10	journal	journal	PROPN
arjefm-1154	306	11	of	of	ADP
arjefm-1154	306	12	economics	economic	NOUN
arjefm-1154	306	13	,	,	PUNCT
arjefm-1154	306	14	finance	finance	NOUN
arjefm-1154	306	15	and	and	CCONJ
arjefm-1154	306	16	management	management	NOUN
arjefm-1154	306	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	306	18	,	,	PUNCT
arjefm-1154	306	19	email	email	NOUN
arjefm-1154	306	20	:	:	PUNCT
arjefm-1154	306	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	307	1	42	42	NUM
arjefm-1154	308	1	|	|	ADV
arjefm-1154	308	2	p	p	X
arjefm-1154	308	3	a	a	DET
arjefm-1154	308	4	g	g	PROPN
arjefm-1154	308	5	e	e	NOUN
arjefm-1154	308	6	idowu	idowu	NOUN
arjefm-1154	308	7	,	,	PUNCT
arjefm-1154	308	8	a.	a.	NOUN
arjefm-1154	308	9	(	(	PUNCT
arjefm-1154	308	10	2009	2009	NUM
arjefm-1154	308	11	)	)	PUNCT
arjefm-1154	308	12	.	.	PUNCT
arjefm-1154	309	1	an	an	DET
arjefm-1154	309	2	assessment	assessment	NOUN
arjefm-1154	309	3	of	of	ADP
arjefm-1154	309	4	fraud	fraud	NOUN
arjefm-1154	309	5	and	and	CCONJ
arjefm-1154	309	6	its	its	PRON
arjefm-1154	309	7	management	management	NOUN
arjefm-1154	309	8	in	in	ADP
arjefm-1154	309	9	nigeria	nigeria	PROPN
arjefm-1154	309	10	commercial	commercial	ADJ
arjefm-1154	309	11	banks	bank	NOUN
arjefm-1154	309	12	.	.	PUNCT
arjefm-1154	310	1	european	european	PROPN
arjefm-1154	310	2	journal	journal	PROPN
arjefm-1154	310	3	of	of	ADP
arjefm-1154	310	4	social	social	ADJ
arjefm-1154	310	5	sciences	science	NOUN
arjefm-1154	310	6	,	,	PUNCT
arjefm-1154	310	7	10(4	10(4	NUM
arjefm-1154	310	8	)	)	PUNCT
arjefm-1154	310	9	,	,	PUNCT
arjefm-1154	310	10	628	628	NUM
arjefm-1154	310	11	-	-	SYM
arjefm-1154	310	12	640	640	NUM
arjefm-1154	310	13	.	.	PUNCT
arjefm-1154	311	1	jones	jones	PROPN
arjefm-1154	311	2	,	,	PUNCT
arjefm-1154	311	3	m.	m.	PROPN
arjefm-1154	311	4	j.	j.	PROPN
arjefm-1154	311	5	(	(	PUNCT
arjefm-1154	311	6	2008	2008	NUM
arjefm-1154	311	7	)	)	PUNCT
arjefm-1154	311	8	.	.	PUNCT
arjefm-1154	312	1	internal	internal	ADJ
arjefm-1154	312	2	control	control	NOUN
arjefm-1154	312	3	,	,	PUNCT
arjefm-1154	312	4	accountability	accountability	NOUN
arjefm-1154	312	5	and	and	CCONJ
arjefm-1154	312	6	corporate	corporate	ADJ
arjefm-1154	312	7	governance	governance	NOUN
arjefm-1154	312	8	:	:	PUNCT
arjefm-1154	312	9	medieval	medieval	ADJ
arjefm-1154	312	10	and	and	CCONJ
arjefm-1154	312	11	modern	modern	ADJ
arjefm-1154	312	12	britain	britain	PROPN
arjefm-1154	312	13	compared	compare	VERB
arjefm-1154	312	14	.	.	PUNCT
arjefm-1154	313	1	accounting	accounting	NOUN
arjefm-1154	313	2	,	,	PUNCT
arjefm-1154	313	3	auditing	auditing	NOUN
arjefm-1154	313	4	&	&	CCONJ
arjefm-1154	313	5	accountability	accountability	NOUN
arjefm-1154	313	6	journal	journal	NOUN
arjefm-1154	313	7	,	,	PUNCT
arjefm-1154	313	8	7	7	NUM
arjefm-1154	313	9	,	,	PUNCT
arjefm-1154	313	10	1052–1075	1052–1075	NUM
arjefm-1154	313	11	.	.	PUNCT
arjefm-1154	314	1	kantarelis	kantarelis	PROPN
arjefm-1154	314	2	,	,	PUNCT
arjefm-1154	314	3	d.	d.	PROPN
arjefm-1154	314	4	(	(	PUNCT
arjefm-1154	314	5	2007	2007	NUM
arjefm-1154	314	6	)	)	PUNCT
arjefm-1154	314	7	.	.	PUNCT
arjefm-1154	315	1	theories	theory	NOUN
arjefm-1154	315	2	of	of	ADP
arjefm-1154	315	3	the	the	DET
arjefm-1154	315	4	firm	firm	NOUN
arjefm-1154	315	5	.	.	PUNCT
arjefm-1154	316	1	kenya	kenya	PROPN
arjefm-1154	316	2	financial	financial	ADJ
arjefm-1154	316	3	sector	sector	NOUN
arjefm-1154	316	4	stability	stability	NOUN
arjefm-1154	316	5	report	report	NOUN
arjefm-1154	316	6	,	,	PUNCT
arjefm-1154	316	7	2010	2010	NUM
arjefm-1154	316	8	.	.	PUNCT
arjefm-1154	317	1	khan	khan	PROPN
arjefm-1154	317	2	,	,	PUNCT
arjefm-1154	317	3	t.	t.	PROPN
arjefm-1154	317	4	,	,	PUNCT
arjefm-1154	317	5	&	&	CCONJ
arjefm-1154	317	6	ahmed	ahmed	PROPN
arjefm-1154	317	7	,	,	PUNCT
arjefm-1154	317	8	h.	h.	PROPN
arjefm-1154	317	9	(	(	PUNCT
arjefm-1154	317	10	2001	2001	NUM
arjefm-1154	317	11	)	)	PUNCT
arjefm-1154	317	12	.	.	PUNCT
arjefm-1154	318	1	risk	risk	NOUN
arjefm-1154	318	2	management	management	NOUN
arjefm-1154	318	3	:	:	PUNCT
arjefm-1154	318	4	an	an	DET
arjefm-1154	318	5	analysis	analysis	NOUN
arjefm-1154	318	6	of	of	ADP
arjefm-1154	318	7	issues	issue	NOUN
arjefm-1154	318	8	in	in	ADP
arjefm-1154	318	9	islamic	islamic	ADJ
arjefm-1154	318	10	financial	financial	ADJ
arjefm-1154	318	11	industry	industry	NOUN
arjefm-1154	318	12	.	.	PUNCT
arjefm-1154	319	1	irti	irti	PROPN
arjefm-1154	319	2	/	/	SYM
arjefm-1154	319	3	idb	idb	PROPN
arjefm-1154	319	4	occasional	occasional	ADJ
arjefm-1154	319	5	paper	paper	NOUN
arjefm-1154	319	6	,	,	PUNCT
arjefm-1154	319	7	no	no	INTJ
arjefm-1154	319	8	.	.	NOUN
arjefm-1154	319	9	5	5	X
arjefm-1154	319	10	.	.	X
arjefm-1154	320	1	leng	leng	PROPN
arjefm-1154	320	2	,	,	PUNCT
arjefm-1154	320	3	l.	l.	PROPN
arjefm-1154	320	4	,	,	PUNCT
arjefm-1154	320	5	&	&	CCONJ
arjefm-1154	320	6	ding	ding	PROPN
arjefm-1154	320	7	,	,	PUNCT
arjefm-1154	320	8	y.	y.	PROPN
arjefm-1154	320	9	(	(	PUNCT
arjefm-1154	320	10	2011	2011	NUM
arjefm-1154	320	11	)	)	PUNCT
arjefm-1154	320	12	.	.	PUNCT
arjefm-1154	321	1	internal	internal	ADJ
arjefm-1154	321	2	control	control	PROPN
arjefm-1154	321	3	disclosure	disclosure	NOUN
arjefm-1154	321	4	and	and	CCONJ
arjefm-1154	321	5	corporate	corporate	ADJ
arjefm-1154	321	6	governance	governance	NOUN
arjefm-1154	321	7	:	:	PUNCT
arjefm-1154	321	8	empirical	empirical	ADJ
arjefm-1154	321	9	research	research	NOUN
arjefm-1154	321	10	from	from	ADP
arjefm-1154	321	11	chinese	chinese	ADJ
arjefm-1154	321	12	listed	list	VERB
arjefm-1154	321	13	companies	company	NOUN
arjefm-1154	321	14	.	.	PUNCT
arjefm-1154	322	1	technology	technology	NOUN
arjefm-1154	322	2	and	and	CCONJ
arjefm-1154	322	3	investment	investment	NOUN
arjefm-1154	322	4	,	,	PUNCT
arjefm-1154	322	5	2(4	2(4	NUM
arjefm-1154	322	6	)	)	PUNCT
arjefm-1154	322	7	,	,	PUNCT
arjefm-1154	322	8	286	286	NUM
arjefm-1154	322	9	-	-	SYM
arjefm-1154	322	10	294	294	NUM
arjefm-1154	322	11	.	.	PUNCT
arjefm-1154	323	1	https://doi.org/10.4236/ti.2011.24029	https://doi.org/10.4236/ti.2011.24029	PROPN
arjefm-1154	323	2	manthos	manthos	PROPN
arjefm-1154	323	3	,	,	PUNCT
arjefm-1154	323	4	d.	d.	PROPN
arjefm-1154	323	5	d.	d.	PROPN
arjefm-1154	323	6	,	,	PUNCT
arjefm-1154	323	7	&	&	CCONJ
arjefm-1154	323	8	yiannis	yiannis	PROPN
arjefm-1154	323	9	,	,	PUNCT
arjefm-1154	323	10	k.	k.	PROPN
arjefm-1154	323	11	(	(	PUNCT
arjefm-1154	323	12	2015	2015	NUM
arjefm-1154	323	13	)	)	PUNCT
arjefm-1154	323	14	.	.	PUNCT
arjefm-1154	324	1	optimal	optimal	ADJ
arjefm-1154	324	2	versus	versus	ADP
arjefm-1154	324	3	realized	realize	VERB
arjefm-1154	324	4	bank	bank	NOUN
arjefm-1154	324	5	credit	credit	NOUN
arjefm-1154	324	6	risk	risk	NOUN
arjefm-1154	324	7	and	and	CCONJ
arjefm-1154	324	8	monetary	monetary	ADJ
arjefm-1154	324	9	policy	policy	NOUN
arjefm-1154	324	10	.	.	PUNCT
arjefm-1154	325	1	journal	journal	NOUN
arjefm-1154	325	2	of	of	ADP
arjefm-1154	325	3	financial	financial	ADJ
arjefm-1154	325	4	stability	stability	NOUN
arjefm-1154	325	5	,	,	PUNCT
arjefm-1154	325	6	16	16	NUM
arjefm-1154	325	7	,	,	PUNCT
arjefm-1154	325	8	13	13	NUM
arjefm-1154	325	9	-	-	SYM
arjefm-1154	325	10	30	30	NUM
arjefm-1154	325	11	.	.	PUNCT
arjefm-1154	326	1	mohammed	mohammed	PROPN
arjefm-1154	326	2	,	,	PUNCT
arjefm-1154	326	3	h.	h.	PROPN
arjefm-1154	326	4	a.	a.	PROPN
arjefm-1154	326	5	(	(	PUNCT
arjefm-1154	326	6	2013	2013	NUM
arjefm-1154	326	7	)	)	PUNCT
arjefm-1154	326	8	.	.	PUNCT
arjefm-1154	327	1	internal	internal	ADJ
arjefm-1154	327	2	auditing	auditing	NOUN
arjefm-1154	327	3	practices	practice	NOUN
arjefm-1154	327	4	and	and	CCONJ
arjefm-1154	327	5	internal	internal	ADJ
arjefm-1154	327	6	control	control	NOUN
arjefm-1154	327	7	system	system	NOUN
arjefm-1154	327	8	in	in	ADP
arjefm-1154	327	9	somali	somali	ADJ
arjefm-1154	327	10	remittance	remittance	NOUN
arjefm-1154	327	11	firms	firm	NOUN
arjefm-1154	327	12	.	.	PUNCT
arjefm-1154	328	1	international	international	ADJ
arjefm-1154	328	2	journal	journal	PROPN
arjefm-1154	328	3	of	of	ADP
arjefm-1154	328	4	business	business	NOUN
arjefm-1154	328	5	and	and	CCONJ
arjefm-1154	328	6	science	science	NOUN
arjefm-1154	328	7	,	,	PUNCT
arjefm-1154	328	8	4(4	4(4	NUM
arjefm-1154	328	9	)	)	PUNCT
arjefm-1154	328	10	.	.	PUNCT
arjefm-1154	329	1	moosa	moosa	PROPN
arjefm-1154	329	2	,	,	PUNCT
arjefm-1154	329	3	i.	i.	PROPN
arjefm-1154	329	4	a.	a.	PROPN
arjefm-1154	329	5	(	(	PUNCT
arjefm-1154	329	6	2007	2007	NUM
arjefm-1154	329	7	)	)	PUNCT
arjefm-1154	329	8	.	.	PUNCT
arjefm-1154	330	1	operational	operational	ADJ
arjefm-1154	330	2	risk	risk	NOUN
arjefm-1154	330	3	:	:	PUNCT
arjefm-1154	330	4	a	a	DET
arjefm-1154	330	5	survey	survey	NOUN
arjefm-1154	330	6	.	.	PUNCT
arjefm-1154	331	1	financial	financial	ADJ
arjefm-1154	331	2	markets	market	NOUN
arjefm-1154	331	3	,	,	PUNCT
arjefm-1154	331	4	institutions	institution	NOUN
arjefm-1154	331	5	,	,	PUNCT
arjefm-1154	331	6	and	and	CCONJ
arjefm-1154	331	7	instruments	instrument	NOUN
arjefm-1154	331	8	,	,	PUNCT
arjefm-1154	331	9	16	16	NUM
arjefm-1154	331	10	,	,	PUNCT
arjefm-1154	331	11	167	167	NUM
arjefm-1154	331	12	-	-	SYM
arjefm-1154	331	13	194	194	NUM
arjefm-1154	331	14	.	.	PUNCT
arjefm-1154	332	1	munene	munene	PROPN
arjefm-1154	332	2	.	.	PUNCT
arjefm-1154	333	1	(	(	PUNCT
arjefm-1154	333	2	2013	2013	NUM
arjefm-1154	333	3	)	)	PUNCT
arjefm-1154	333	4	.	.	PUNCT
arjefm-1154	334	1	effect	effect	NOUN
arjefm-1154	334	2	of	of	ADP
arjefm-1154	334	3	internal	internal	ADJ
arjefm-1154	334	4	control	control	NOUN
arjefm-1154	334	5	on	on	ADP
arjefm-1154	334	6	financial	financial	ADJ
arjefm-1154	334	7	performance	performance	NOUN
arjefm-1154	334	8	of	of	ADP
arjefm-1154	334	9	technical	technical	ADJ
arjefm-1154	334	10	training	training	NOUN
arjefm-1154	334	11	institute	institute	NOUN
arjefm-1154	334	12	in	in	ADP
arjefm-1154	334	13	kenya	kenya	PROPN
arjefm-1154	334	14	(	(	PUNCT
arjefm-1154	334	15	unpublished	unpublished	ADJ
arjefm-1154	334	16	master	master	NOUN
arjefm-1154	334	17	's	's	PART
arjefm-1154	334	18	thesis	thesis	NOUN
arjefm-1154	334	19	)	)	PUNCT
arjefm-1154	334	20	.	.	PUNCT
arjefm-1154	335	1	nejeri	nejeri	PROPN
arjefm-1154	335	2	,	,	PUNCT
arjefm-1154	335	3	k.	k.	PROPN
arjefm-1154	335	4	(	(	PUNCT
arjefm-1154	335	5	2014	2014	NUM
arjefm-1154	335	6	)	)	PUNCT
arjefm-1154	335	7	.	.	PUNCT
arjefm-1154	336	1	effect	effect	NOUN
arjefm-1154	336	2	of	of	ADP
arjefm-1154	336	3	internal	internal	ADJ
arjefm-1154	336	4	controls	control	NOUN
arjefm-1154	336	5	on	on	ADP
arjefm-1154	336	6	the	the	DET
arjefm-1154	336	7	financial	financial	ADJ
arjefm-1154	336	8	performance	performance	NOUN
arjefm-1154	336	9	of	of	ADP
arjefm-1154	336	10	manufacturing	manufacturing	NOUN
arjefm-1154	336	11	firms	firm	NOUN
arjefm-1154	336	12	in	in	ADP
arjefm-1154	336	13	kenya	kenya	PROPN
arjefm-1154	336	14	(	(	PUNCT
arjefm-1154	336	15	unpublished	unpublished	ADJ
arjefm-1154	336	16	master	master	NOUN
arjefm-1154	336	17	's	's	PART
arjefm-1154	336	18	thesis	thesis	NOUN
arjefm-1154	336	19	)	)	PUNCT
arjefm-1154	336	20	.	.	PUNCT
arjefm-1154	337	1	nyakundi	nyakundi	PROPN
arjefm-1154	337	2	,	,	PUNCT
arjefm-1154	337	3	d.	d.	PROPN
arjefm-1154	337	4	o.	o.	PROPN
arjefm-1154	337	5	,	,	PUNCT
arjefm-1154	337	6	nyamita	nyamita	PROPN
arjefm-1154	337	7	,	,	PUNCT
arjefm-1154	337	8	m.	m.	NOUN
arjefm-1154	337	9	o.	o.	PROPN
arjefm-1154	337	10	,	,	PUNCT
arjefm-1154	337	11	&	&	CCONJ
arjefm-1154	337	12	tinega	tinega	PROPN
arjefm-1154	337	13	,	,	PUNCT
arjefm-1154	337	14	t.	t.	PROPN
arjefm-1154	337	15	m.	m.	NOUN
arjefm-1154	337	16	(	(	PUNCT
arjefm-1154	337	17	2014	2014	NUM
arjefm-1154	337	18	)	)	PUNCT
arjefm-1154	337	19	.	.	PUNCT
arjefm-1154	338	1	effect	effect	NOUN
arjefm-1154	338	2	of	of	ADP
arjefm-1154	338	3	internal	internal	ADJ
arjefm-1154	338	4	control	control	NOUN
arjefm-1154	338	5	systems	system	NOUN
arjefm-1154	338	6	on	on	ADP
arjefm-1154	338	7	financial	financial	ADJ
arjefm-1154	338	8	performance	performance	NOUN
arjefm-1154	338	9	of	of	ADP
arjefm-1154	338	10	small	small	ADJ
arjefm-1154	338	11	and	and	CCONJ
arjefm-1154	338	12	medium	medium	ADJ
arjefm-1154	338	13	-	-	PUNCT
arjefm-1154	338	14	scale	scale	NOUN
arjefm-1154	338	15	business	business	NOUN
arjefm-1154	338	16	enterprises	enterprise	NOUN
arjefm-1154	338	17	in	in	ADP
arjefm-1154	338	18	kisumu	kisumu	PROPN
arjefm-1154	338	19	city	city	PROPN
arjefm-1154	338	20	,	,	PUNCT
arjefm-1154	338	21	kenya	kenya	PROPN
arjefm-1154	338	22	.	.	PUNCT
arjefm-1154	339	1	international	international	ADJ
arjefm-1154	339	2	journal	journal	PROPN
arjefm-1154	339	3	of	of	ADP
arjefm-1154	339	4	social	social	ADJ
arjefm-1154	339	5	sciences	science	NOUN
arjefm-1154	339	6	and	and	CCONJ
arjefm-1154	339	7	entrepreneurship	entrepreneurship	NOUN
arjefm-1154	339	8	,	,	PUNCT
arjefm-1154	339	9	1(11	1(11	NUM
arjefm-1154	339	10	)	)	PUNCT
arjefm-1154	339	11	,	,	PUNCT
arjefm-1154	339	12	719	719	NUM
arjefm-1154	339	13	-	-	SYM
arjefm-1154	339	14	739	739	NUM
arjefm-1154	339	15	.	.	PUNCT
arjefm-1154	340	1	ofoegbu	ofoegbu	PROPN
arjefm-1154	340	2	,	,	PUNCT
arjefm-1154	340	3	g.	g.	PROPN
arjefm-1154	340	4	,	,	PUNCT
arjefm-1154	340	5	&	&	CCONJ
arjefm-1154	340	6	okoye	okoye	PROPN
arjefm-1154	340	7	,	,	PUNCT
arjefm-1154	340	8	e.	e.	PROPN
arjefm-1154	340	9	(	(	PUNCT
arjefm-1154	340	10	2006	2006	NUM
arjefm-1154	340	11	)	)	PUNCT
arjefm-1154	340	12	.	.	PUNCT
arjefm-1154	341	1	the	the	DET
arjefm-1154	341	2	relevance	relevance	NOUN
arjefm-1154	341	3	of	of	ADP
arjefm-1154	341	4	accounting	accounting	NOUN
arjefm-1154	341	5	and	and	CCONJ
arjefm-1154	341	6	auditing	auditing	NOUN
arjefm-1154	341	7	standards	standard	NOUN
arjefm-1154	341	8	in	in	ADP
arjefm-1154	341	9	corporate	corporate	ADJ
arjefm-1154	341	10	financial	financial	ADJ
arjefm-1154	341	11	reporting	reporting	NOUN
arjefm-1154	341	12	in	in	ADP
arjefm-1154	341	13	nigeria	nigeria	PROPN
arjefm-1154	341	14	:	:	PUNCT
arjefm-1154	341	15	emphasis	emphasis	NOUN
arjefm-1154	341	16	on	on	ADP
arjefm-1154	341	17	compliance	compliance	NOUN
arjefm-1154	341	18	.	.	PUNCT
arjefm-1154	342	1	the	the	DET
arjefm-1154	342	2	nigerian	nigerian	ADJ
arjefm-1154	342	3	accountant	accountant	NOUN
arjefm-1154	342	4	,	,	PUNCT
arjefm-1154	342	5	39(4	39(4	NOUN
arjefm-1154	342	6	)	)	PUNCT
arjefm-1154	342	7	,	,	PUNCT
arjefm-1154	342	8	45	45	NUM
arjefm-1154	342	9	-	-	SYM
arjefm-1154	342	10	53	53	NUM
arjefm-1154	342	11	.	.	PUNCT
arjefm-1154	342	12	ogwuma	ogwuma	PROPN
arjefm-1154	342	13	,	,	PUNCT
arjefm-1154	342	14	p.	p.	NOUN
arjefm-1154	342	15	a.	a.	NOUN
arjefm-1154	342	16	(	(	PUNCT
arjefm-1154	342	17	1998	1998	NUM
arjefm-1154	342	18	)	)	PUNCT
arjefm-1154	342	19	.	.	PUNCT
arjefm-1154	343	1	the	the	DET
arjefm-1154	343	2	efforts	effort	NOUN
arjefm-1154	343	3	of	of	ADP
arjefm-1154	343	4	the	the	DET
arjefm-1154	343	5	central	central	ADJ
arjefm-1154	343	6	bank	bank	PROPN
arjefm-1154	343	7	of	of	ADP
arjefm-1154	343	8	nigeria	nigeria	PROPN
arjefm-1154	343	9	in	in	ADP
arjefm-1154	343	10	the	the	DET
arjefm-1154	343	11	fight	fight	NOUN
arjefm-1154	343	12	against	against	ADP
arjefm-1154	343	13	advance	advance	NOUN
arjefm-1154	343	14	fee	fee	NOUN
arjefm-1154	343	15	fraud	fraud	NOUN
arjefm-1154	343	16	.	.	PUNCT
arjefm-1154	344	1	the	the	DET
arjefm-1154	344	2	bullion	bullion	NOUN
arjefm-1154	344	3	,	,	PUNCT
arjefm-1154	344	4	22(2	22(2	NUM
arjefm-1154	344	5	)	)	PUNCT
arjefm-1154	344	6	,	,	PUNCT
arjefm-1154	344	7	21–24	21–24	NUM
arjefm-1154	344	8	.	.	PUNCT
arjefm-1154	345	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1154	345	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1154	346	1	american	american	PROPN
arjefm-1154	346	2	research	research	PROPN
arjefm-1154	346	3	journal	journal	PROPN
arjefm-1154	346	4	of	of	ADP
arjefm-1154	346	5	economics	economic	NOUN
arjefm-1154	346	6	,	,	PUNCT
arjefm-1154	346	7	finance	finance	NOUN
arjefm-1154	346	8	and	and	CCONJ
arjefm-1154	346	9	management	management	NOUN
arjefm-1154	346	10	volume	volume	NOUN
arjefm-1154	346	11	13	13	NUM
arjefm-1154	346	12	issue	issue	NOUN
arjefm-1154	346	13	1	1	NUM
arjefm-1154	346	14	,	,	PUNCT
arjefm-1154	346	15	january	january	PROPN
arjefm-1154	346	16	-	-	PUNCT
arjefm-1154	346	17	march	march	PROPN
arjefm-1154	346	18	2025	2025	NUM
arjefm-1154	346	19	issn	issn	NOUN
arjefm-1154	346	20	:	:	PUNCT
arjefm-1154	346	21	2836	2836	NUM
arjefm-1154	346	22	-	-	SYM
arjefm-1154	346	23	9416	9416	NUM
arjefm-1154	346	24	impact	impact	NOUN
arjefm-1154	346	25	factor	factor	NOUN
arjefm-1154	346	26	:	:	PUNCT
arjefm-1154	346	27	6.41	6.41	NUM
arjefm-1154	346	28	journal	journal	NOUN
arjefm-1154	346	29	homepage	homepage	NOUN
arjefm-1154	346	30	:	:	PUNCT
arjefm-1154	346	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	346	32	,	,	PUNCT
arjefm-1154	346	33	email	email	NOUN
arjefm-1154	346	34	:	:	PUNCT
arjefm-1154	347	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1154	347	2	official	official	ADJ
arjefm-1154	347	3	journal	journal	PROPN
arjefm-1154	347	4	of	of	ADP
arjefm-1154	347	5	america	america	PROPN
arjefm-1154	347	6	serial	serial	PROPN
arjefm-1154	347	7	publication	publication	NOUN
arjefm-1154	347	8	american	american	PROPN
arjefm-1154	347	9	research	research	PROPN
arjefm-1154	347	10	journal	journal	PROPN
arjefm-1154	347	11	of	of	ADP
arjefm-1154	347	12	economics	economic	NOUN
arjefm-1154	347	13	,	,	PUNCT
arjefm-1154	347	14	finance	finance	NOUN
arjefm-1154	347	15	and	and	CCONJ
arjefm-1154	347	16	management	management	NOUN
arjefm-1154	347	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1154	347	18	,	,	PUNCT
arjefm-1154	347	19	email	email	NOUN
arjefm-1154	347	20	:	:	PUNCT
arjefm-1154	347	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1154	348	1	43	43	NUM
arjefm-1154	349	1	|	|	ADV
arjefm-1154	349	2	p	p	X
arjefm-1154	349	3	a	a	DET
arjefm-1154	349	4	g	g	NOUN
arjefm-1154	349	5	e	e	NOUN
arjefm-1154	349	6	olaoye	olaoye	NOUN
arjefm-1154	349	7	,	,	PUNCT
arjefm-1154	349	8	c.	c.	NOUN
arjefm-1154	349	9	(	(	PUNCT
arjefm-1154	349	10	2009	2009	NUM
arjefm-1154	349	11	)	)	PUNCT
arjefm-1154	349	12	.	.	PUNCT
arjefm-1154	350	1	impact	impact	NOUN
arjefm-1154	350	2	of	of	ADP
arjefm-1154	350	3	internal	internal	ADJ
arjefm-1154	350	4	control	control	NOUN
arjefm-1154	350	5	system	system	NOUN
arjefm-1154	350	6	in	in	ADP
arjefm-1154	350	7	banking	banking	NOUN
arjefm-1154	350	8	sector	sector	NOUN
arjefm-1154	350	9	.	.	PUNCT
arjefm-1154	351	1	pakistan	pakistan	PROPN
arjefm-1154	351	2	journal	journal	PROPN
arjefm-1154	351	3	of	of	ADP
arjefm-1154	351	4	social	social	ADJ
arjefm-1154	351	5	sciences	science	NOUN
arjefm-1154	351	6	,	,	PUNCT
arjefm-1154	351	7	6(4	6(4	NUM
arjefm-1154	351	8	)	)	PUNCT
arjefm-1154	351	9	,	,	PUNCT
arjefm-1154	351	10	181	181	NUM
arjefm-1154	351	11	-	-	SYM
arjefm-1154	351	12	187	187	NUM
arjefm-1154	351	13	.	.	PUNCT
arjefm-1154	352	1	oyerogba	oyerogba	PROPN
arjefm-1154	352	2	,	,	PUNCT
arjefm-1154	352	3	e.	e.	PROPN
arjefm-1154	352	4	o.	o.	PROPN
arjefm-1154	352	5	(	(	PUNCT
arjefm-1154	352	6	2014	2014	NUM
arjefm-1154	352	7	)	)	PUNCT
arjefm-1154	352	8	.	.	PUNCT
arjefm-1154	353	1	risk	risk	NOUN
arjefm-1154	353	2	disclosure	disclosure	NOUN
arjefm-1154	353	3	in	in	ADP
arjefm-1154	353	4	the	the	DET
arjefm-1154	353	5	published	publish	VERB
arjefm-1154	353	6	financial	financial	ADJ
arjefm-1154	353	7	statements	statement	NOUN
arjefm-1154	353	8	and	and	CCONJ
arjefm-1154	353	9	firm	firm	ADJ
arjefm-1154	353	10	performance	performance	NOUN
arjefm-1154	353	11	:	:	PUNCT
arjefm-1154	353	12	evidence	evidence	NOUN
arjefm-1154	353	13	from	from	ADP
arjefm-1154	353	14	the	the	DET
arjefm-1154	353	15	nigeria	nigeria	PROPN
arjefm-1154	353	16	listed	list	VERB
arjefm-1154	353	17	companies	company	NOUN
arjefm-1154	353	18	.	.	PUNCT
arjefm-1154	354	1	journal	journal	PROPN
arjefm-1154	354	2	of	of	ADP
arjefm-1154	354	3	economics	economic	NOUN
arjefm-1154	354	4	and	and	CCONJ
arjefm-1154	354	5	sustainable	sustainable	ADJ
arjefm-1154	354	6	development	development	NOUN
arjefm-1154	354	7	,	,	PUNCT
arjefm-1154	354	8	5(8	5(8	NUM
arjefm-1154	354	9	)	)	PUNCT
arjefm-1154	354	10	,	,	PUNCT
arjefm-1154	354	11	86	86	NUM
arjefm-1154	354	12	-	-	SYM
arjefm-1154	354	13	96	96	NUM
arjefm-1154	354	14	.	.	PUNCT
arjefm-1154	355	1	pathan	pathan	PROPN
arjefm-1154	355	2	,	,	PUNCT
arjefm-1154	355	3	s.	s.	PROPN
arjefm-1154	355	4	(	(	PUNCT
arjefm-1154	355	5	2009	2009	NUM
arjefm-1154	355	6	)	)	PUNCT
arjefm-1154	355	7	.	.	PUNCT
arjefm-1154	356	1	strong	strong	ADJ
arjefm-1154	356	2	boards	board	NOUN
arjefm-1154	356	3	,	,	PUNCT
arjefm-1154	356	4	ceo	ceo	NOUN
arjefm-1154	356	5	power	power	NOUN
arjefm-1154	356	6	and	and	CCONJ
arjefm-1154	356	7	bank	bank	NOUN
arjefm-1154	356	8	risk	risk	NOUN
arjefm-1154	356	9	-	-	PUNCT
arjefm-1154	356	10	taking	taking	NOUN
arjefm-1154	356	11	.	.	PUNCT
arjefm-1154	357	1	journal	journal	NOUN
arjefm-1154	357	2	of	of	ADP
arjefm-1154	357	3	banking	banking	NOUN
arjefm-1154	357	4	and	and	CCONJ
arjefm-1154	357	5	finance	finance	NOUN
arjefm-1154	357	6	,	,	PUNCT
arjefm-1154	357	7	33(7	33(7	NUM
arjefm-1154	357	8	)	)	PUNCT
arjefm-1154	357	9	,	,	PUNCT
arjefm-1154	357	10	1340	1340	NUM
arjefm-1154	357	11	-	-	SYM
arjefm-1154	357	12	1350	1350	NUM
arjefm-1154	357	13	.	.	PUNCT
arjefm-1154	358	1	https://doi.org/10.1016/j.jbankfin.2009.02.001	https://doi.org/10.1016/j.jbankfin.2009.02.001	NOUN
arjefm-1154	358	2	verrecchia	verrecchia	PROPN
arjefm-1154	358	3	,	,	PUNCT
arjefm-1154	358	4	r.	r.	PROPN
arjefm-1154	358	5	e.	e.	PROPN
arjefm-1154	358	6	(	(	PUNCT
arjefm-1154	358	7	1999	1999	NUM
arjefm-1154	358	8	)	)	PUNCT
arjefm-1154	358	9	.	.	PUNCT
arjefm-1154	359	1	disclosure	disclosure	NOUN
arjefm-1154	359	2	and	and	CCONJ
arjefm-1154	359	3	the	the	DET
arjefm-1154	359	4	cost	cost	NOUN
arjefm-1154	359	5	of	of	ADP
arjefm-1154	359	6	capital	capital	NOUN
arjefm-1154	359	7	:	:	PUNCT
arjefm-1154	359	8	a	a	DET
arjefm-1154	359	9	discussion	discussion	NOUN
arjefm-1154	359	10	.	.	PUNCT
arjefm-1154	360	1	journal	journal	NOUN
arjefm-1154	360	2	of	of	ADP
arjefm-1154	360	3	accounting	accounting	NOUN
arjefm-1154	360	4	and	and	CCONJ
arjefm-1154	360	5	economics	economic	NOUN
arjefm-1154	360	6	,	,	PUNCT
arjefm-1154	360	7	26	26	NUM
arjefm-1154	360	8	,	,	PUNCT
arjefm-1154	360	9	271–283	271–283	NUM
arjefm-1154	360	10	.	.	PUNCT
arjefm-1154	361	1	vithessonthi	vithessonthi	NOUN
arjefm-1154	361	2	,	,	PUNCT
arjefm-1154	361	3	c.	c.	PROPN
arjefm-1154	361	4	(	(	PUNCT
arjefm-1154	361	5	2014	2014	NUM
arjefm-1154	361	6	)	)	PUNCT
arjefm-1154	361	7	.	.	PUNCT
arjefm-1154	362	1	the	the	DET
arjefm-1154	362	2	effect	effect	NOUN
arjefm-1154	362	3	of	of	ADP
arjefm-1154	362	4	financial	financial	ADJ
arjefm-1154	362	5	market	market	NOUN
arjefm-1154	362	6	development	development	NOUN
arjefm-1154	362	7	on	on	ADP
arjefm-1154	362	8	bank	bank	NOUN
arjefm-1154	362	9	risk	risk	NOUN
arjefm-1154	362	10	:	:	PUNCT
arjefm-1154	362	11	evidence	evidence	NOUN
arjefm-1154	362	12	from	from	ADP
arjefm-1154	362	13	southeast	southeast	ADJ
arjefm-1154	362	14	asian	asian	ADJ
arjefm-1154	362	15	countries	country	NOUN
arjefm-1154	362	16	.	.	PUNCT
arjefm-1154	363	1	international	international	ADJ
arjefm-1154	363	2	review	review	NOUN
arjefm-1154	363	3	of	of	ADP
arjefm-1154	363	4	financial	financial	ADJ
arjefm-1154	363	5	analysis	analysis	NOUN
arjefm-1154	363	6	,	,	PUNCT
arjefm-1154	363	7	35	35	NUM
arjefm-1154	363	8	,	,	PUNCT
arjefm-1154	363	9	249	249	NUM
arjefm-1154	363	10	-	-	SYM
arjefm-1154	363	11	260	260	NUM
arjefm-1154	363	12	.	.	PUNCT
arjefm-1154	364	1	wallace	wallace	PROPN
arjefm-1154	364	2	,	,	PUNCT
arjefm-1154	364	3	r.	r.	PROPN
arjefm-1154	364	4	s.	s.	PROPN
arjefm-1154	364	5	o.	o.	PROPN
arjefm-1154	364	6	(	(	PUNCT
arjefm-1154	364	7	1988	1988	NUM
arjefm-1154	364	8	)	)	PUNCT
arjefm-1154	364	9	.	.	PUNCT
arjefm-1154	365	1	corporate	corporate	ADJ
arjefm-1154	365	2	financial	financial	ADJ
arjefm-1154	365	3	reporting	reporting	NOUN
arjefm-1154	365	4	in	in	ADP
arjefm-1154	365	5	nigeria	nigeria	PROPN
arjefm-1154	365	6	.	.	PUNCT
arjefm-1154	366	1	accounting	accounting	NOUN
arjefm-1154	366	2	and	and	CCONJ
arjefm-1154	366	3	business	business	NOUN
arjefm-1154	366	4	research	research	NOUN
arjefm-1154	366	5	,	,	PUNCT
arjefm-1154	366	6	18(72	18(72	NUM
arjefm-1154	366	7	)	)	PUNCT
arjefm-1154	366	8	,	,	PUNCT
arjefm-1154	366	9	352	352	NUM
arjefm-1154	366	10	-	-	SYM
arjefm-1154	366	11	362	362	NUM
arjefm-1154	366	12	.	.	PUNCT
arjefm-1154	367	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1154	367	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X