id	sid	tid	token	lemma	pos
arjefm-1163	1	1	american	american	PROPN
arjefm-1163	1	2	research	research	PROPN
arjefm-1163	1	3	journal	journal	PROPN
arjefm-1163	1	4	of	of	ADP
arjefm-1163	1	5	economics	economic	NOUN
arjefm-1163	1	6	,	,	PUNCT
arjefm-1163	1	7	finance	finance	NOUN
arjefm-1163	1	8	and	and	CCONJ
arjefm-1163	1	9	management	management	NOUN
arjefm-1163	1	10	volume	volume	NOUN
arjefm-1163	1	11	13	13	NUM
arjefm-1163	1	12	issue	issue	NOUN
arjefm-1163	1	13	1	1	NUM
arjefm-1163	1	14	,	,	PUNCT
arjefm-1163	1	15	january	january	PROPN
arjefm-1163	1	16	-	-	PUNCT
arjefm-1163	1	17	march	march	PROPN
arjefm-1163	1	18	2025	2025	NUM
arjefm-1163	1	19	issn	issn	NOUN
arjefm-1163	1	20	:	:	PUNCT
arjefm-1163	1	21	2836	2836	NUM
arjefm-1163	1	22	-	-	SYM
arjefm-1163	1	23	9416	9416	NUM
arjefm-1163	1	24	impact	impact	NOUN
arjefm-1163	1	25	factor	factor	NOUN
arjefm-1163	1	26	:	:	PUNCT
arjefm-1163	1	27	6.41	6.41	NUM
arjefm-1163	1	28	journal	journal	NOUN
arjefm-1163	1	29	homepage	homepage	NOUN
arjefm-1163	1	30	:	:	PUNCT
arjefm-1163	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	1	32	,	,	PUNCT
arjefm-1163	1	33	email	email	NOUN
arjefm-1163	1	34	:	:	PUNCT
arjefm-1163	1	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	1	36	official	official	ADJ
arjefm-1163	1	37	journal	journal	PROPN
arjefm-1163	1	38	of	of	ADP
arjefm-1163	1	39	america	america	PROPN
arjefm-1163	1	40	serial	serial	PROPN
arjefm-1163	1	41	publication	publication	NOUN
arjefm-1163	1	42	american	american	PROPN
arjefm-1163	1	43	research	research	PROPN
arjefm-1163	1	44	journal	journal	PROPN
arjefm-1163	1	45	of	of	ADP
arjefm-1163	1	46	economics	economic	NOUN
arjefm-1163	1	47	,	,	PUNCT
arjefm-1163	1	48	finance	finance	NOUN
arjefm-1163	1	49	and	and	CCONJ
arjefm-1163	1	50	management	management	NOUN
arjefm-1163	1	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	1	52	,	,	PUNCT
arjefm-1163	1	53	email	email	NOUN
arjefm-1163	1	54	:	:	PUNCT
arjefm-1163	1	55	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	2	1	101	101	NUM
arjefm-1163	3	1	|	|	ADV
arjefm-1163	3	2	p	p	X
arjefm-1163	3	3	a	a	DET
arjefm-1163	3	4	g	g	NOUN
arjefm-1163	3	5	e	e	NOUN
arjefm-1163	3	6	corporate	corporate	ADJ
arjefm-1163	3	7	governance	governance	NOUN
arjefm-1163	3	8	and	and	CCONJ
arjefm-1163	3	9	bankruptcy	bankruptcy	NOUN
arjefm-1163	3	10	risk	risk	NOUN
arjefm-1163	3	11	in	in	ADP
arjefm-1163	3	12	commercial	commercial	ADJ
arjefm-1163	3	13	banks	bank	NOUN
arjefm-1163	3	14	in	in	ADP
arjefm-1163	3	15	nigeria	nigeria	PROPN
arjefm-1163	3	16	1ofurum	1ofurum	NUM
arjefm-1163	3	17	christmas	christmas	PROPN
arjefm-1163	3	18	ifeanyi	ifeanyi	PROPN
arjefm-1163	3	19	d.	d.	PROPN
arjefm-1163	3	20	and	and	CCONJ
arjefm-1163	3	21	2nwachukwu	2nwachukwu	NUM
arjefm-1163	3	22	rapheal	rapheal	VERB
arjefm-1163	3	23	1department	1department	NUM
arjefm-1163	3	24	of	of	ADP
arjefm-1163	3	25	accountancy	accountancy	NOUN
arjefm-1163	3	26	,	,	PUNCT
arjefm-1163	3	27	alex	alex	PROPN
arjefm-1163	3	28	ekwueme	ekwueme	PROPN
arjefm-1163	3	29	federal	federal	PROPN
arjefm-1163	3	30	university	university	PROPN
arjefm-1163	3	31	,	,	PUNCT
arjefm-1163	3	32	alike	alike	ADP
arjefm-1163	3	33	ikwo	ikwo	PROPN
arjefm-1163	3	34	,	,	PUNCT
arjefm-1163	3	35	ebonyi	ebonyi	PROPN
arjefm-1163	3	36	state	state	PROPN
arjefm-1163	3	37	2department	2department	PROPN
arjefm-1163	3	38	of	of	ADP
arjefm-1163	3	39	accountancy	accountancy	NOUN
arjefm-1163	3	40	,	,	PUNCT
arjefm-1163	3	41	tansion	tansion	NOUN
arjefm-1163	3	42	university	university	PROPN
arjefm-1163	3	43	umunya	umunya	PROPN
arjefm-1163	3	44	,	,	PUNCT
arjefm-1163	3	45	anambra	anambra	PROPN
arjefm-1163	3	46	state	state	NOUN
arjefm-1163	3	47	email	email	NOUN
arjefm-1163	3	48	:	:	PUNCT
arjefm-1163	3	49	christmas.ofurum@funai.edu.ng/	christmas.ofurum@funai.edu.ng/	NUM
arjefm-1163	3	50	chikwute@yahoo.com	chikwute@yahoo.com	X
arjefm-1163	4	1	doi	doi	NOUN
arjefm-1163	4	2	:	:	PUNCT
arjefm-1163	4	3	https://doi.org/10.5281/zenodo.14888292	https://doi.org/10.5281/zenodo.14888292	NOUN
arjefm-1163	4	4	abstract	abstract	NOUN
arjefm-1163	4	5	:	:	PUNCT
arjefm-1163	4	6	this	this	DET
arjefm-1163	4	7	study	study	NOUN
arjefm-1163	4	8	determined	determine	VERB
arjefm-1163	4	9	the	the	DET
arjefm-1163	4	10	effect	effect	NOUN
arjefm-1163	4	11	of	of	ADP
arjefm-1163	4	12	corporate	corporate	ADJ
arjefm-1163	4	13	governance	governance	NOUN
arjefm-1163	4	14	on	on	ADP
arjefm-1163	4	15	bankruptcy	bankruptcy	NOUN
arjefm-1163	4	16	risk	risk	NOUN
arjefm-1163	4	17	in	in	ADP
arjefm-1163	4	18	commercial	commercial	ADJ
arjefm-1163	4	19	banks	bank	NOUN
arjefm-1163	4	20	in	in	ADP
arjefm-1163	4	21	nigeria	nigeria	PROPN
arjefm-1163	4	22	,	,	PUNCT
arjefm-1163	4	23	using	use	VERB
arjefm-1163	4	24	risk	risk	NOUN
arjefm-1163	4	25	management	management	NOUN
arjefm-1163	4	26	committee	committee	NOUN
arjefm-1163	4	27	and	and	CCONJ
arjefm-1163	4	28	board	board	NOUN
arjefm-1163	4	29	of	of	ADP
arjefm-1163	4	30	directors	director	NOUN
arjefm-1163	4	31	’	'	PUNCT
arjefm-1163	4	32	independence	independence	NOUN
arjefm-1163	4	33	.	.	PUNCT
arjefm-1163	5	1	ex	ex	PRON
arjefm-1163	5	2	post	post	X
arjefm-1163	5	3	facto	facto	X
arjefm-1163	5	4	research	research	NOUN
arjefm-1163	5	5	design	design	NOUN
arjefm-1163	5	6	was	be	AUX
arjefm-1163	5	7	adopted	adopt	VERB
arjefm-1163	5	8	for	for	ADP
arjefm-1163	5	9	the	the	DET
arjefm-1163	5	10	study	study	NOUN
arjefm-1163	5	11	.	.	PUNCT
arjefm-1163	6	1	a	a	DET
arjefm-1163	6	2	sample	sample	NOUN
arjefm-1163	6	3	of	of	ADP
arjefm-1163	6	4	eight	eight	NUM
arjefm-1163	6	5	deposit	deposit	NOUN
arjefm-1163	6	6	money	money	NOUN
arjefm-1163	6	7	banks	bank	NOUN
arjefm-1163	6	8	was	be	AUX
arjefm-1163	6	9	used	use	VERB
arjefm-1163	6	10	for	for	ADP
arjefm-1163	6	11	the	the	DET
arjefm-1163	6	12	study	study	NOUN
arjefm-1163	6	13	.	.	PUNCT
arjefm-1163	7	1	data	datum	NOUN
arjefm-1163	7	2	were	be	AUX
arjefm-1163	7	3	obtained	obtain	VERB
arjefm-1163	7	4	from	from	ADP
arjefm-1163	7	5	the	the	DET
arjefm-1163	7	6	annual	annual	ADJ
arjefm-1163	7	7	reports	report	NOUN
arjefm-1163	7	8	and	and	CCONJ
arjefm-1163	7	9	audited	audit	VERB
arjefm-1163	7	10	accounts	account	NOUN
arjefm-1163	7	11	of	of	ADP
arjefm-1163	7	12	the	the	DET
arjefm-1163	7	13	banks	bank	NOUN
arjefm-1163	7	14	under	under	ADP
arjefm-1163	7	15	assessment	assessment	NOUN
arjefm-1163	7	16	.	.	PUNCT
arjefm-1163	8	1	altman	altman	PROPN
arjefm-1163	8	2	's	's	PART
arjefm-1163	8	3	original	original	ADJ
arjefm-1163	8	4	model	model	NOUN
arjefm-1163	8	5	for	for	ADP
arjefm-1163	8	6	public	public	ADJ
arjefm-1163	8	7	companies	company	NOUN
arjefm-1163	8	8	was	be	AUX
arjefm-1163	8	9	used	use	VERB
arjefm-1163	8	10	to	to	PART
arjefm-1163	8	11	extract	extract	VERB
arjefm-1163	8	12	data	datum	NOUN
arjefm-1163	8	13	and	and	CCONJ
arjefm-1163	8	14	the	the	DET
arjefm-1163	8	15	formulated	formulated	ADJ
arjefm-1163	8	16	hypotheses	hypothesis	NOUN
arjefm-1163	8	17	were	be	AUX
arjefm-1163	8	18	tested	test	VERB
arjefm-1163	8	19	with	with	ADP
arjefm-1163	8	20	regression	regression	NOUN
arjefm-1163	8	21	analysis	analysis	NOUN
arjefm-1163	8	22	with	with	ADP
arjefm-1163	8	23	aid	aid	NOUN
arjefm-1163	8	24	of	of	ADP
arjefm-1163	8	25	e	e	NOUN
arjefm-1163	8	26	-	-	NOUN
arjefm-1163	8	27	view	view	NOUN
arjefm-1163	8	28	9.0	9.0	NUM
arjefm-1163	8	29	.	.	PUNCT
arjefm-1163	9	1	the	the	DET
arjefm-1163	9	2	analysis	analysis	NOUN
arjefm-1163	9	3	and	and	CCONJ
arjefm-1163	9	4	hypotheses	hypothesis	NOUN
arjefm-1163	9	5	tested	test	VERB
arjefm-1163	9	6	shows	show	VERB
arjefm-1163	9	7	that	that	SCONJ
arjefm-1163	9	8	risk	risk	NOUN
arjefm-1163	9	9	management	management	NOUN
arjefm-1163	9	10	committee	committee	NOUN
arjefm-1163	9	11	has	have	VERB
arjefm-1163	9	12	no	no	DET
arjefm-1163	9	13	significant	significant	ADJ
arjefm-1163	9	14	effect	effect	NOUN
arjefm-1163	9	15	on	on	ADP
arjefm-1163	9	16	bankruptcy	bankruptcy	NOUN
arjefm-1163	9	17	risk	risk	NOUN
arjefm-1163	9	18	commercial	commercial	ADJ
arjefm-1163	9	19	banks	bank	NOUN
arjefm-1163	9	20	in	in	ADP
arjefm-1163	9	21	nigeria	nigeria	PROPN
arjefm-1163	9	22	.	.	PUNCT
arjefm-1163	10	1	however	however	ADV
arjefm-1163	10	2	,	,	PUNCT
arjefm-1163	10	3	the	the	DET
arjefm-1163	10	4	study	study	NOUN
arjefm-1163	10	5	revealed	reveal	VERB
arjefm-1163	10	6	that	that	SCONJ
arjefm-1163	10	7	board	board	NOUN
arjefm-1163	10	8	of	of	ADP
arjefm-1163	10	9	directors	director	NOUN
arjefm-1163	10	10	’	'	PUNCT
arjefm-1163	10	11	independence	independence	NOUN
arjefm-1163	10	12	has	have	VERB
arjefm-1163	10	13	a	a	DET
arjefm-1163	10	14	positive	positive	ADJ
arjefm-1163	10	15	significant	significant	ADJ
arjefm-1163	10	16	effect	effect	NOUN
arjefm-1163	10	17	on	on	ADP
arjefm-1163	10	18	bankruptcy	bankruptcy	NOUN
arjefm-1163	10	19	risk	risk	NOUN
arjefm-1163	10	20	commercial	commercial	ADJ
arjefm-1163	10	21	banks	bank	NOUN
arjefm-1163	10	22	in	in	ADP
arjefm-1163	10	23	nigeria	nigeria	PROPN
arjefm-1163	10	24	.	.	PUNCT
arjefm-1163	11	1	based	base	VERB
arjefm-1163	11	2	on	on	ADP
arjefm-1163	11	3	the	the	DET
arjefm-1163	11	4	results	result	NOUN
arjefm-1163	11	5	,	,	PUNCT
arjefm-1163	11	6	the	the	DET
arjefm-1163	11	7	study	study	NOUN
arjefm-1163	11	8	recommended	recommend	VERB
arjefm-1163	11	9	among	among	ADP
arjefm-1163	11	10	others	other	NOUN
arjefm-1163	11	11	that	that	PRON
arjefm-1163	11	12	risk	risk	NOUN
arjefm-1163	11	13	management	management	NOUN
arjefm-1163	11	14	committee	committee	NOUN
arjefm-1163	11	15	should	should	AUX
arjefm-1163	11	16	be	be	AUX
arjefm-1163	11	17	encouraged	encourage	VERB
arjefm-1163	11	18	,	,	PUNCT
arjefm-1163	11	19	since	since	SCONJ
arjefm-1163	11	20	the	the	DET
arjefm-1163	11	21	committee	committee	NOUN
arjefm-1163	11	22	can	can	AUX
arjefm-1163	11	23	influence	influence	VERB
arjefm-1163	11	24	the	the	DET
arjefm-1163	11	25	capacity	capacity	NOUN
arjefm-1163	11	26	for	for	ADP
arjefm-1163	11	27	problemsolving	problemsolve	VERB
arjefm-1163	11	28	as	as	ADP
arjefm-1163	11	29	the	the	DET
arjefm-1163	11	30	variety	variety	NOUN
arjefm-1163	11	31	of	of	ADP
arjefm-1163	11	32	perspectives	perspective	NOUN
arjefm-1163	11	33	that	that	PRON
arjefm-1163	11	34	identifying	identify	VERB
arjefm-1163	11	35	the	the	DET
arjefm-1163	11	36	weakness	weakness	NOUN
arjefm-1163	11	37	of	of	ADP
arjefm-1163	11	38	internal	internal	ADJ
arjefm-1163	11	39	control	control	NOUN
arjefm-1163	11	40	and	and	CCONJ
arjefm-1163	11	41	risk	risk	NOUN
arjefm-1163	11	42	source	source	NOUN
arjefm-1163	11	43	that	that	PRON
arjefm-1163	11	44	can	can	AUX
arjefm-1163	11	45	easily	easily	ADV
arjefm-1163	11	46	use	use	VERB
arjefm-1163	11	47	in	in	ADP
arjefm-1163	11	48	checkmating	checkmate	VERB
arjefm-1163	11	49	bankruptcy	bankruptcy	NOUN
arjefm-1163	11	50	.	.	PUNCT
arjefm-1163	12	1	keywords	keyword	NOUN
arjefm-1163	12	2	:	:	PUNCT
arjefm-1163	12	3	corporate	corporate	ADJ
arjefm-1163	12	4	governance	governance	NOUN
arjefm-1163	12	5	,	,	PUNCT
arjefm-1163	12	6	risk	risk	NOUN
arjefm-1163	12	7	management	management	NOUN
arjefm-1163	12	8	committee	committee	NOUN
arjefm-1163	12	9	,	,	PUNCT
arjefm-1163	12	10	board	board	NOUN
arjefm-1163	12	11	of	of	ADP
arjefm-1163	12	12	directors	director	NOUN
arjefm-1163	12	13	’	’	PART
arjefm-1163	12	14	independence	independence	NOUN
arjefm-1163	12	15	and	and	CCONJ
arjefm-1163	12	16	bankruptcy	bankruptcy	NOUN
arjefm-1163	12	17	risk	risk	NOUN
arjefm-1163	12	18	introduction	introduction	NOUN
arjefm-1163	12	19	bankruptcy	bankruptcy	NOUN
arjefm-1163	12	20	has	have	AUX
arjefm-1163	12	21	often	often	ADV
arjefm-1163	12	22	been	be	AUX
arjefm-1163	12	23	discussed	discuss	VERB
arjefm-1163	12	24	and	and	CCONJ
arjefm-1163	12	25	investigated	investigate	VERB
arjefm-1163	12	26	in	in	ADP
arjefm-1163	12	27	the	the	DET
arjefm-1163	12	28	recent	recent	ADJ
arjefm-1163	12	29	years	year	NOUN
arjefm-1163	12	30	.	.	PUNCT
arjefm-1163	13	1	while	while	SCONJ
arjefm-1163	13	2	there	there	PRON
arjefm-1163	13	3	has	have	AUX
arjefm-1163	13	4	been	be	AUX
arjefm-1163	13	5	attention	attention	NOUN
arjefm-1163	13	6	related	relate	VERB
arjefm-1163	13	7	to	to	ADP
arjefm-1163	13	8	corporate	corporate	ADJ
arjefm-1163	13	9	bankruptcy	bankruptcy	NOUN
arjefm-1163	13	10	in	in	ADP
arjefm-1163	13	11	the	the	DET
arjefm-1163	13	12	accounting	accounting	NOUN
arjefm-1163	13	13	and	and	CCONJ
arjefm-1163	13	14	finance	finance	NOUN
arjefm-1163	13	15	literature	literature	NOUN
arjefm-1163	13	16	,	,	PUNCT
arjefm-1163	13	17	focus	focus	NOUN
arjefm-1163	13	18	has	have	AUX
arjefm-1163	13	19	been	be	AUX
arjefm-1163	13	20	mainly	mainly	ADV
arjefm-1163	13	21	on	on	ADP
arjefm-1163	13	22	predicting	predict	VERB
arjefm-1163	13	23	bankruptcy	bankruptcy	NOUN
arjefm-1163	13	24	based	base	VERB
arjefm-1163	13	25	on	on	ADP
arjefm-1163	13	26	financial	financial	ADJ
arjefm-1163	13	27	data	datum	NOUN
arjefm-1163	13	28	(	(	PUNCT
arjefm-1163	13	29	altman	altman	NOUN
arjefm-1163	13	30	,	,	PUNCT
arjefm-1163	13	31	2000	2000	NUM
arjefm-1163	13	32	)	)	PUNCT
arjefm-1163	13	33	.	.	PUNCT
arjefm-1163	14	1	though	though	ADV
arjefm-1163	14	2	,	,	PUNCT
arjefm-1163	14	3	this	this	DET
arjefm-1163	14	4	phenomenon	phenomenon	NOUN
arjefm-1163	14	5	having	having	AUX
arjefm-1163	14	6	already	already	ADV
arjefm-1163	14	7	been	be	AUX
arjefm-1163	14	8	observed	observe	VERB
arjefm-1163	14	9	in	in	ADP
arjefm-1163	14	10	recent	recent	ADJ
arjefm-1163	14	11	high	high	ADJ
arjefm-1163	14	12	-	-	PUNCT
arjefm-1163	14	13	profile	profile	NOUN
arjefm-1163	14	14	bankruptcy	bankruptcy	NOUN
arjefm-1163	14	15	events	event	NOUN
arjefm-1163	14	16	,	,	PUNCT
arjefm-1163	14	17	some	some	DET
arjefm-1163	14	18	studies	study	NOUN
arjefm-1163	14	19	has	have	AUX
arjefm-1163	14	20	been	be	AUX
arjefm-1163	14	21	carried	carry	VERB
arjefm-1163	14	22	out	out	ADP
arjefm-1163	14	23	on	on	ADP
arjefm-1163	14	24	corporate	corporate	ADJ
arjefm-1163	14	25	governance	governance	NOUN
arjefm-1163	14	26	on	on	ADP
arjefm-1163	14	27	the	the	DET
arjefm-1163	14	28	bankruptcy	bankruptcy	NOUN
arjefm-1163	14	29	risk	risk	NOUN
arjefm-1163	14	30	,	,	PUNCT
arjefm-1163	14	31	it	it	PRON
arjefm-1163	14	32	is	be	AUX
arjefm-1163	14	33	an	an	DET
arjefm-1163	14	34	open	open	ADJ
arjefm-1163	14	35	empirical	empirical	ADJ
arjefm-1163	14	36	question	question	NOUN
arjefm-1163	14	37	how	how	SCONJ
arjefm-1163	14	38	the	the	DET
arjefm-1163	14	39	relation	relation	NOUN
arjefm-1163	14	40	of	of	ADP
arjefm-1163	14	41	corporate	corporate	ADJ
arjefm-1163	14	42	governance	governance	NOUN
arjefm-1163	14	43	to	to	ADP
arjefm-1163	14	44	the	the	DET
arjefm-1163	14	45	likelihood	likelihood	NOUN
arjefm-1163	14	46	of	of	ADP
arjefm-1163	14	47	bankruptcy	bankruptcy	NOUN
arjefm-1163	14	48	.	.	PUNCT
arjefm-1163	15	1	strong	strong	ADJ
arjefm-1163	15	2	corporate	corporate	ADJ
arjefm-1163	15	3	governance	governance	NOUN
arjefm-1163	15	4	(	(	PUNCT
arjefm-1163	15	5	scg	scg	NOUN
arjefm-1163	15	6	)	)	PUNCT
arjefm-1163	15	7	practice	practice	NOUN
arjefm-1163	15	8	guarantees	guarantee	VERB
arjefm-1163	15	9	transparency	transparency	NOUN
arjefm-1163	15	10	and	and	CCONJ
arjefm-1163	15	11	consistency	consistency	NOUN
arjefm-1163	15	12	in	in	ADP
arjefm-1163	15	13	financial	financial	ADJ
arjefm-1163	15	14	statements	statement	NOUN
arjefm-1163	15	15	.	.	PUNCT
arjefm-1163	16	1	firms	firm	NOUN
arjefm-1163	16	2	can	can	AUX
arjefm-1163	16	3	approach	approach	VERB
arjefm-1163	16	4	external	external	ADJ
arjefm-1163	16	5	sources	source	NOUN
arjefm-1163	16	6	at	at	ADP
arjefm-1163	16	7	low	low	ADJ
arjefm-1163	16	8	costs	cost	NOUN
arjefm-1163	16	9	when	when	SCONJ
arjefm-1163	16	10	they	they	PRON
arjefm-1163	16	11	have	have	VERB
arjefm-1163	16	12	the	the	DET
arjefm-1163	16	13	confidence	confidence	NOUN
arjefm-1163	16	14	of	of	ADP
arjefm-1163	16	15	investors	investor	NOUN
arjefm-1163	16	16	(	(	PUNCT
arjefm-1163	16	17	tricker	trick	ADJ
arjefm-1163	16	18	&	&	CCONJ
arjefm-1163	16	19	tricker	trick	ADJ
arjefm-1163	16	20	,	,	PUNCT
arjefm-1163	16	21	2015	2015	NUM
arjefm-1163	16	22	)	)	PUNCT
arjefm-1163	16	23	.	.	PUNCT
arjefm-1163	17	1	additionally	additionally	ADV
arjefm-1163	17	2	,	,	PUNCT
arjefm-1163	17	3	the	the	DET
arjefm-1163	17	4	implementation	implementation	NOUN
arjefm-1163	17	5	of	of	ADP
arjefm-1163	17	6	scg	scg	NOUN
arjefm-1163	17	7	practice	practice	NOUN
arjefm-1163	17	8	ensures	ensure	VERB
arjefm-1163	17	9	the	the	DET
arjefm-1163	17	10	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	17	11	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	17	12	mailto:chikwute@yahoo.com	mailto:chikwute@yahoo.com	PROPN
arjefm-1163	18	1	american	american	PROPN
arjefm-1163	18	2	research	research	PROPN
arjefm-1163	18	3	journal	journal	PROPN
arjefm-1163	18	4	of	of	ADP
arjefm-1163	18	5	economics	economic	NOUN
arjefm-1163	18	6	,	,	PUNCT
arjefm-1163	18	7	finance	finance	NOUN
arjefm-1163	18	8	and	and	CCONJ
arjefm-1163	18	9	management	management	NOUN
arjefm-1163	18	10	volume	volume	NOUN
arjefm-1163	18	11	13	13	NUM
arjefm-1163	18	12	issue	issue	NOUN
arjefm-1163	18	13	1	1	NUM
arjefm-1163	18	14	,	,	PUNCT
arjefm-1163	18	15	january	january	PROPN
arjefm-1163	18	16	-	-	PUNCT
arjefm-1163	18	17	march	march	PROPN
arjefm-1163	18	18	2025	2025	NUM
arjefm-1163	18	19	issn	issn	NOUN
arjefm-1163	18	20	:	:	PUNCT
arjefm-1163	18	21	2836	2836	NUM
arjefm-1163	18	22	-	-	SYM
arjefm-1163	18	23	9416	9416	NUM
arjefm-1163	18	24	impact	impact	NOUN
arjefm-1163	18	25	factor	factor	NOUN
arjefm-1163	18	26	:	:	PUNCT
arjefm-1163	18	27	6.41	6.41	NUM
arjefm-1163	18	28	journal	journal	NOUN
arjefm-1163	18	29	homepage	homepage	NOUN
arjefm-1163	18	30	:	:	PUNCT
arjefm-1163	18	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	18	32	,	,	PUNCT
arjefm-1163	18	33	email	email	NOUN
arjefm-1163	18	34	:	:	PUNCT
arjefm-1163	19	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	19	2	official	official	ADJ
arjefm-1163	19	3	journal	journal	PROPN
arjefm-1163	19	4	of	of	ADP
arjefm-1163	19	5	america	america	PROPN
arjefm-1163	19	6	serial	serial	PROPN
arjefm-1163	19	7	publication	publication	NOUN
arjefm-1163	19	8	american	american	PROPN
arjefm-1163	19	9	research	research	PROPN
arjefm-1163	19	10	journal	journal	PROPN
arjefm-1163	19	11	of	of	ADP
arjefm-1163	19	12	economics	economic	NOUN
arjefm-1163	19	13	,	,	PUNCT
arjefm-1163	19	14	finance	finance	NOUN
arjefm-1163	19	15	and	and	CCONJ
arjefm-1163	19	16	management	management	NOUN
arjefm-1163	19	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	19	18	,	,	PUNCT
arjefm-1163	19	19	email	email	NOUN
arjefm-1163	19	20	:	:	PUNCT
arjefm-1163	19	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	19	22	102	102	NUM
arjefm-1163	20	1	|	|	ADV
arjefm-1163	20	2	p	p	NOUN
arjefm-1163	20	3	a	a	DET
arjefm-1163	20	4	g	g	NOUN
arjefm-1163	20	5	e	e	NOUN
arjefm-1163	20	6	usage	usage	NOUN
arjefm-1163	20	7	of	of	ADP
arjefm-1163	20	8	the	the	DET
arjefm-1163	20	9	optimal	optimal	ADJ
arjefm-1163	20	10	business	business	NOUN
arjefm-1163	20	11	strategy	strategy	NOUN
arjefm-1163	20	12	to	to	PART
arjefm-1163	20	13	maximize	maximize	VERB
arjefm-1163	20	14	firm	firm	ADJ
arjefm-1163	20	15	value	value	NOUN
arjefm-1163	20	16	and	and	CCONJ
arjefm-1163	20	17	mitigate	mitigate	VERB
arjefm-1163	20	18	related	related	ADJ
arjefm-1163	20	19	risks	risk	NOUN
arjefm-1163	20	20	in	in	ADP
arjefm-1163	20	21	the	the	DET
arjefm-1163	20	22	future	future	NOUN
arjefm-1163	20	23	(	(	PUNCT
arjefm-1163	20	24	husson	husson	NOUN
arjefm-1163	20	25	-	-	PUNCT
arjefm-1163	20	26	traore	traore	NOUN
arjefm-1163	20	27	,	,	PUNCT
arjefm-1163	20	28	2009	2009	NUM
arjefm-1163	20	29	;	;	PUNCT
arjefm-1163	20	30	manzaneque	manzaneque	PROPN
arjefm-1163	20	31	et	et	PROPN
arjefm-1163	20	32	al	al	PROPN
arjefm-1163	20	33	.	.	PROPN
arjefm-1163	20	34	,	,	PUNCT
arjefm-1163	20	35	2016	2016	NUM
arjefm-1163	20	36	)	)	PUNCT
arjefm-1163	20	37	.	.	PUNCT
arjefm-1163	21	1	the	the	DET
arjefm-1163	21	2	collapse	collapse	NOUN
arjefm-1163	21	3	of	of	ADP
arjefm-1163	21	4	corporations	corporation	NOUN
arjefm-1163	21	5	resulting	result	VERB
arjefm-1163	21	6	from	from	ADP
arjefm-1163	21	7	the	the	DET
arjefm-1163	21	8	financial	financial	ADJ
arjefm-1163	21	9	crisis	crisis	NOUN
arjefm-1163	21	10	of	of	ADP
arjefm-1163	21	11	2008	2008	NUM
arjefm-1163	21	12	is	be	AUX
arjefm-1163	21	13	evidence	evidence	NOUN
arjefm-1163	21	14	of	of	ADP
arjefm-1163	21	15	the	the	DET
arjefm-1163	21	16	ramifications	ramification	NOUN
arjefm-1163	21	17	of	of	ADP
arjefm-1163	21	18	weak	weak	ADJ
arjefm-1163	21	19	corporate	corporate	ADJ
arjefm-1163	21	20	governance	governance	NOUN
arjefm-1163	21	21	(	(	PUNCT
arjefm-1163	21	22	wcg	wcg	PROPN
arjefm-1163	21	23	)	)	PUNCT
arjefm-1163	21	24	implementation	implementation	NOUN
arjefm-1163	21	25	(	(	PUNCT
arjefm-1163	21	26	kumar	kumar	PROPN
arjefm-1163	21	27	&	&	CCONJ
arjefm-1163	21	28	singh	singh	PROPN
arjefm-1163	21	29	,	,	PUNCT
arjefm-1163	21	30	2013	2013	NUM
arjefm-1163	21	31	;	;	PUNCT
arjefm-1163	21	32	mehran	mehran	PROPN
arjefm-1163	21	33	et	et	PROPN
arjefm-1163	21	34	al	al	PROPN
arjefm-1163	21	35	.	.	PROPN
arjefm-1163	21	36	,	,	PUNCT
arjefm-1163	21	37	2011	2011	NUM
arjefm-1163	21	38	)	)	PUNCT
arjefm-1163	21	39	.	.	PUNCT
arjefm-1163	22	1	scg	scg	PROPN
arjefm-1163	22	2	policies	policy	NOUN
arjefm-1163	22	3	shield	shield	VERB
arjefm-1163	22	4	firms	firm	NOUN
arjefm-1163	22	5	from	from	ADP
arjefm-1163	22	6	the	the	DET
arjefm-1163	22	7	risk	risk	NOUN
arjefm-1163	22	8	of	of	ADP
arjefm-1163	22	9	financial	financial	ADJ
arjefm-1163	22	10	distress	distress	NOUN
arjefm-1163	22	11	or	or	CCONJ
arjefm-1163	22	12	insolvency	insolvency	NOUN
arjefm-1163	22	13	,	,	PUNCT
arjefm-1163	22	14	which	which	PRON
arjefm-1163	22	15	are	be	AUX
arjefm-1163	22	16	among	among	ADP
arjefm-1163	22	17	the	the	DET
arjefm-1163	22	18	biggest	big	ADJ
arjefm-1163	22	19	causes	cause	NOUN
arjefm-1163	22	20	of	of	ADP
arjefm-1163	22	21	bankruptcy	bankruptcy	NOUN
arjefm-1163	22	22	.	.	PUNCT
arjefm-1163	23	1	the	the	DET
arjefm-1163	23	2	role	role	NOUN
arjefm-1163	23	3	of	of	ADP
arjefm-1163	23	4	scg	scg	ADJ
arjefm-1163	23	5	adoption	adoption	NOUN
arjefm-1163	23	6	in	in	ADP
arjefm-1163	23	7	mitigating	mitigate	VERB
arjefm-1163	23	8	financial	financial	ADJ
arjefm-1163	23	9	distress	distress	NOUN
arjefm-1163	23	10	has	have	AUX
arjefm-1163	23	11	been	be	AUX
arjefm-1163	23	12	well	well	ADV
arjefm-1163	23	13	recognized	recognize	VERB
arjefm-1163	23	14	in	in	ADP
arjefm-1163	23	15	developed	develop	VERB
arjefm-1163	23	16	countries	country	NOUN
arjefm-1163	23	17	.	.	PUNCT
arjefm-1163	24	1	many	many	ADJ
arjefm-1163	24	2	researchers	researcher	NOUN
arjefm-1163	24	3	have	have	AUX
arjefm-1163	24	4	conducted	conduct	VERB
arjefm-1163	24	5	empirical	empirical	ADJ
arjefm-1163	24	6	research	research	NOUN
arjefm-1163	24	7	on	on	ADP
arjefm-1163	24	8	the	the	DET
arjefm-1163	24	9	impact	impact	NOUN
arjefm-1163	24	10	of	of	ADP
arjefm-1163	24	11	good	good	ADJ
arjefm-1163	24	12	corporate	corporate	ADJ
arjefm-1163	24	13	governance	governance	NOUN
arjefm-1163	24	14	(	(	PUNCT
arjefm-1163	24	15	cg	cg	NOUN
arjefm-1163	24	16	)	)	PUNCT
arjefm-1163	24	17	implementation	implementation	NOUN
arjefm-1163	24	18	on	on	ADP
arjefm-1163	24	19	the	the	DET
arjefm-1163	24	20	probability	probability	NOUN
arjefm-1163	24	21	of	of	ADP
arjefm-1163	24	22	financial	financial	ADJ
arjefm-1163	24	23	distress	distress	NOUN
arjefm-1163	24	24	.	.	PUNCT
arjefm-1163	25	1	these	these	DET
arjefm-1163	25	2	studies	study	NOUN
arjefm-1163	25	3	have	have	AUX
arjefm-1163	25	4	homogenously	homogenously	ADV
arjefm-1163	25	5	proven	prove	VERB
arjefm-1163	25	6	the	the	DET
arjefm-1163	25	7	adverse	adverse	ADJ
arjefm-1163	25	8	effects	effect	NOUN
arjefm-1163	25	9	of	of	ADP
arjefm-1163	25	10	good	good	ADJ
arjefm-1163	25	11	cg	cg	NOUN
arjefm-1163	25	12	practice	practice	NOUN
arjefm-1163	25	13	on	on	ADP
arjefm-1163	25	14	the	the	DET
arjefm-1163	25	15	likelihood	likelihood	NOUN
arjefm-1163	25	16	of	of	ADP
arjefm-1163	25	17	distress	distress	NOUN
arjefm-1163	25	18	risk	risk	NOUN
arjefm-1163	25	19	(	(	PUNCT
arjefm-1163	25	20	bravo	bravo	NOUN
arjefm-1163	25	21	-	-	PUNCT
arjefm-1163	25	22	urquiza	urquiza	PROPN
arjefm-1163	25	23	&	&	CCONJ
arjefm-1163	25	24	moreno	moreno	PROPN
arjefm-1163	25	25	-	-	PUNCT
arjefm-1163	25	26	ureba	ureba	PROPN
arjefm-1163	25	27	,	,	PUNCT
arjefm-1163	25	28	2021	2021	NUM
arjefm-1163	25	29	;	;	PUNCT
arjefm-1163	25	30	miglani	miglani	X
arjefm-1163	25	31	et	et	PROPN
arjefm-1163	25	32	al	al	PROPN
arjefm-1163	25	33	.	.	PROPN
arjefm-1163	25	34	,	,	PUNCT
arjefm-1163	25	35	2015	2015	NUM
arjefm-1163	25	36	)	)	PUNCT
arjefm-1163	25	37	.	.	PUNCT
arjefm-1163	26	1	although	although	SCONJ
arjefm-1163	26	2	developing	develop	VERB
arjefm-1163	26	3	countries	country	NOUN
arjefm-1163	26	4	appreciate	appreciate	VERB
arjefm-1163	26	5	the	the	DET
arjefm-1163	26	6	importance	importance	NOUN
arjefm-1163	26	7	of	of	ADP
arjefm-1163	26	8	cg	cg	NOUN
arjefm-1163	26	9	,	,	PUNCT
arjefm-1163	26	10	the	the	DET
arjefm-1163	26	11	benefits	benefit	NOUN
arjefm-1163	26	12	of	of	ADP
arjefm-1163	26	13	cg	cg	NOUN
arjefm-1163	26	14	,	,	PUNCT
arjefm-1163	26	15	which	which	PRON
arjefm-1163	26	16	have	have	AUX
arjefm-1163	26	17	functioned	function	VERB
arjefm-1163	26	18	only	only	ADV
arjefm-1163	26	19	with	with	ADP
arjefm-1163	26	20	good	good	ADJ
arjefm-1163	26	21	cg	cg	NOUN
arjefm-1163	26	22	adoption	adoption	NOUN
arjefm-1163	26	23	,	,	PUNCT
arjefm-1163	26	24	have	have	AUX
arjefm-1163	26	25	not	not	PART
arjefm-1163	26	26	been	be	AUX
arjefm-1163	26	27	a	a	DET
arjefm-1163	26	28	priority	priority	NOUN
arjefm-1163	26	29	.	.	PUNCT
arjefm-1163	27	1	therefore	therefore	ADV
arjefm-1163	27	2	,	,	PUNCT
arjefm-1163	27	3	cg	cg	NOUN
arjefm-1163	27	4	implementation	implementation	NOUN
arjefm-1163	27	5	in	in	ADP
arjefm-1163	27	6	transitional	transitional	ADJ
arjefm-1163	27	7	economies	economy	NOUN
arjefm-1163	27	8	is	be	AUX
arjefm-1163	27	9	lacking	lack	VERB
arjefm-1163	27	10	(	(	PUNCT
arjefm-1163	27	11	nurunnabi	nurunnabi	NOUN
arjefm-1163	27	12	,	,	PUNCT
arjefm-1163	27	13	2020	2020	NUM
arjefm-1163	27	14	)	)	PUNCT
arjefm-1163	27	15	.	.	PUNCT
arjefm-1163	28	1	nigerian	nigerian	ADJ
arjefm-1163	28	2	banking	banking	NOUN
arjefm-1163	28	3	sector	sector	NOUN
arjefm-1163	28	4	plays	play	VERB
arjefm-1163	28	5	a	a	DET
arjefm-1163	28	6	very	very	ADV
arjefm-1163	28	7	crucial	crucial	ADJ
arjefm-1163	28	8	role	role	NOUN
arjefm-1163	28	9	in	in	ADP
arjefm-1163	28	10	the	the	DET
arjefm-1163	28	11	socio	socio	NOUN
arjefm-1163	28	12	-	-	PUNCT
arjefm-1163	28	13	economic	economic	ADJ
arjefm-1163	28	14	development	development	NOUN
arjefm-1163	28	15	of	of	ADP
arjefm-1163	28	16	the	the	DET
arjefm-1163	28	17	country	country	NOUN
arjefm-1163	28	18	and	and	CCONJ
arjefm-1163	28	19	significantly	significantly	ADV
arjefm-1163	28	20	contributes	contribute	VERB
arjefm-1163	28	21	to	to	ADP
arjefm-1163	28	22	the	the	DET
arjefm-1163	28	23	gross	gross	ADJ
arjefm-1163	28	24	domestic	domestic	ADJ
arjefm-1163	28	25	product	product	NOUN
arjefm-1163	28	26	of	of	ADP
arjefm-1163	28	27	the	the	DET
arjefm-1163	28	28	nation	nation	NOUN
arjefm-1163	28	29	(	(	PUNCT
arjefm-1163	28	30	ighoroje	ighoroje	PROPN
arjefm-1163	28	31	&	&	CCONJ
arjefm-1163	28	32	egedi	egedi	PROPN
arjefm-1163	28	33	,	,	PUNCT
arjefm-1163	28	34	2015	2015	NUM
arjefm-1163	28	35	)	)	PUNCT
arjefm-1163	28	36	.	.	PUNCT
arjefm-1163	29	1	however	however	ADV
arjefm-1163	29	2	,	,	PUNCT
arjefm-1163	29	3	the	the	DET
arjefm-1163	29	4	sector	sector	NOUN
arjefm-1163	29	5	has	have	VERB
arjefm-1163	29	6	over	over	ADP
arjefm-1163	29	7	the	the	DET
arjefm-1163	29	8	years	year	NOUN
arjefm-1163	29	9	experienced	experience	VERB
arjefm-1163	29	10	turbulence	turbulence	NOUN
arjefm-1163	29	11	and	and	CCONJ
arjefm-1163	29	12	in	in	ADP
arjefm-1163	29	13	some	some	DET
arjefm-1163	29	14	cases	case	NOUN
arjefm-1163	29	15	failure	failure	NOUN
arjefm-1163	29	16	.	.	PUNCT
arjefm-1163	30	1	between	between	ADP
arjefm-1163	30	2	2009	2009	NUM
arjefm-1163	30	3	and	and	CCONJ
arjefm-1163	30	4	2019	2019	NUM
arjefm-1163	30	5	according	accord	VERB
arjefm-1163	30	6	to	to	ADP
arjefm-1163	30	7	ndic	ndic	ADJ
arjefm-1163	30	8	(	(	PUNCT
arjefm-1163	30	9	2020	2020	NUM
arjefm-1163	30	10	)	)	PUNCT
arjefm-1163	30	11	,	,	PUNCT
arjefm-1163	30	12	the	the	DET
arjefm-1163	30	13	central	central	ADJ
arjefm-1163	30	14	bank	bank	PROPN
arjefm-1163	30	15	of	of	ADP
arjefm-1163	30	16	nigeria	nigeria	PROPN
arjefm-1163	30	17	(	(	PUNCT
arjefm-1163	30	18	cbn	cbn	PROPN
arjefm-1163	30	19	)	)	PUNCT
arjefm-1163	30	20	revoked	revoke	VERB
arjefm-1163	30	21	the	the	DET
arjefm-1163	30	22	licenses	license	NOUN
arjefm-1163	30	23	of	of	ADP
arjefm-1163	30	24	8	8	NUM
arjefm-1163	30	25	failed	fail	VERB
arjefm-1163	30	26	banks	bank	NOUN
arjefm-1163	30	27	.	.	PUNCT
arjefm-1163	31	1	the	the	DET
arjefm-1163	31	2	federal	federal	ADJ
arjefm-1163	31	3	high	high	ADJ
arjefm-1163	31	4	court	court	NOUN
arjefm-1163	31	5	issued	issue	VERB
arjefm-1163	31	6	orders	order	NOUN
arjefm-1163	31	7	for	for	SCONJ
arjefm-1163	31	8	them	they	PRON
arjefm-1163	31	9	to	to	PART
arjefm-1163	31	10	be	be	AUX
arjefm-1163	31	11	wound	wind	VERB
arjefm-1163	31	12	up	up	ADP
arjefm-1163	31	13	and	and	CCONJ
arjefm-1163	31	14	appointed	appoint	VERB
arjefm-1163	31	15	the	the	DET
arjefm-1163	31	16	nigeria	nigeria	PROPN
arjefm-1163	31	17	deposit	deposit	PROPN
arjefm-1163	31	18	insurance	insurance	NOUN
arjefm-1163	31	19	corporation	corporation	NOUN
arjefm-1163	31	20	(	(	PUNCT
arjefm-1163	31	21	ndic	ndic	ADJ
arjefm-1163	31	22	)	)	PUNCT
arjefm-1163	31	23	as	as	ADP
arjefm-1163	31	24	liquidator	liquidator	NOUN
arjefm-1163	31	25	of	of	ADP
arjefm-1163	31	26	the	the	DET
arjefm-1163	31	27	banks	bank	NOUN
arjefm-1163	31	28	.	.	PUNCT
arjefm-1163	32	1	the	the	DET
arjefm-1163	32	2	central	central	ADJ
arjefm-1163	32	3	bank	bank	PROPN
arjefm-1163	32	4	of	of	ADP
arjefm-1163	32	5	nigeria	nigeria	PROPN
arjefm-1163	32	6	in	in	ADP
arjefm-1163	32	7	these	these	DET
arjefm-1163	32	8	periods	period	NOUN
arjefm-1163	32	9	,	,	PUNCT
arjefm-1163	32	10	withdrew	withdraw	VERB
arjefm-1163	32	11	the	the	DET
arjefm-1163	32	12	banking	banking	NOUN
arjefm-1163	32	13	licenses	license	NOUN
arjefm-1163	32	14	of	of	ADP
arjefm-1163	32	15	some	some	PRON
arjefm-1163	32	16	of	of	ADP
arjefm-1163	32	17	these	these	DET
arjefm-1163	32	18	banks	bank	NOUN
arjefm-1163	32	19	and	and	CCONJ
arjefm-1163	32	20	the	the	DET
arjefm-1163	32	21	ndic	ndic	ADJ
arjefm-1163	32	22	stepped	step	VERB
arjefm-1163	32	23	in	in	ADV
arjefm-1163	32	24	,	,	PUNCT
arjefm-1163	32	25	creating	create	VERB
arjefm-1163	32	26	bridge	bridge	NOUN
arjefm-1163	32	27	banks	bank	NOUN
arjefm-1163	32	28	(	(	PUNCT
arjefm-1163	32	29	temporary	temporary	ADJ
arjefm-1163	32	30	banks	bank	NOUN
arjefm-1163	32	31	)	)	PUNCT
arjefm-1163	32	32	to	to	PART
arjefm-1163	32	33	acquire	acquire	VERB
arjefm-1163	32	34	the	the	DET
arjefm-1163	32	35	assets	asset	NOUN
arjefm-1163	32	36	of	of	ADP
arjefm-1163	32	37	the	the	DET
arjefm-1163	32	38	banks	bank	NOUN
arjefm-1163	32	39	so	so	SCONJ
arjefm-1163	32	40	as	as	SCONJ
arjefm-1163	32	41	to	to	PART
arjefm-1163	32	42	continue	continue	VERB
arjefm-1163	32	43	operations	operation	NOUN
arjefm-1163	32	44	on	on	ADP
arjefm-1163	32	45	a	a	DET
arjefm-1163	32	46	fresh	fresh	ADJ
arjefm-1163	32	47	note	note	NOUN
arjefm-1163	32	48	(	(	PUNCT
arjefm-1163	32	49	wurim	wurim	NOUN
arjefm-1163	32	50	,	,	PUNCT
arjefm-1163	32	51	2013	2013	NUM
arjefm-1163	32	52	)	)	PUNCT
arjefm-1163	32	53	.	.	PUNCT
arjefm-1163	33	1	an	an	DET
arjefm-1163	33	2	efficient	efficient	ADJ
arjefm-1163	33	3	and	and	CCONJ
arjefm-1163	33	4	effective	effective	ADJ
arjefm-1163	33	5	banking	banking	NOUN
arjefm-1163	33	6	sector	sector	NOUN
arjefm-1163	33	7	in	in	ADP
arjefm-1163	33	8	the	the	DET
arjefm-1163	33	9	economy	economy	NOUN
arjefm-1163	33	10	is	be	AUX
arjefm-1163	33	11	essential	essential	ADJ
arjefm-1163	33	12	not	not	PART
arjefm-1163	33	13	only	only	ADV
arjefm-1163	33	14	for	for	ADP
arjefm-1163	33	15	the	the	DET
arjefm-1163	33	16	promotion	promotion	NOUN
arjefm-1163	33	17	of	of	ADP
arjefm-1163	33	18	efficient	efficient	ADJ
arjefm-1163	33	19	intermediary	intermediary	ADJ
arjefm-1163	33	20	role	role	NOUN
arjefm-1163	33	21	but	but	CCONJ
arjefm-1163	33	22	also	also	ADV
arjefm-1163	33	23	for	for	ADP
arjefm-1163	33	24	the	the	DET
arjefm-1163	33	25	protection	protection	NOUN
arjefm-1163	33	26	of	of	ADP
arjefm-1163	33	27	depositors	depositor	NOUN
arjefm-1163	33	28	,	,	PUNCT
arjefm-1163	33	29	encouragement	encouragement	NOUN
arjefm-1163	33	30	of	of	ADP
arjefm-1163	33	31	healthy	healthy	ADJ
arjefm-1163	33	32	competition	competition	NOUN
arjefm-1163	33	33	,	,	PUNCT
arjefm-1163	33	34	maintenance	maintenance	NOUN
arjefm-1163	33	35	of	of	ADP
arjefm-1163	33	36	confidence	confidence	NOUN
arjefm-1163	33	37	in	in	ADP
arjefm-1163	33	38	,	,	PUNCT
arjefm-1163	33	39	and	and	CCONJ
arjefm-1163	33	40	stability	stability	NOUN
arjefm-1163	33	41	of	of	ADP
arjefm-1163	33	42	the	the	DET
arjefm-1163	33	43	system	system	NOUN
arjefm-1163	33	44	and	and	CCONJ
arjefm-1163	33	45	protection	protection	NOUN
arjefm-1163	33	46	against	against	ADP
arjefm-1163	33	47	systemic	systemic	ADJ
arjefm-1163	33	48	risk	risk	NOUN
arjefm-1163	33	49	and	and	CCONJ
arjefm-1163	33	50	collapse	collapse	NOUN
arjefm-1163	33	51	.	.	PUNCT
arjefm-1163	34	1	the	the	DET
arjefm-1163	34	2	gruesome	gruesome	ADJ
arjefm-1163	34	3	impact	impact	NOUN
arjefm-1163	34	4	of	of	ADP
arjefm-1163	34	5	ill	ill	ADJ
arjefm-1163	34	6	health	health	NOUN
arjefm-1163	34	7	in	in	ADP
arjefm-1163	34	8	the	the	DET
arjefm-1163	34	9	banking	banking	NOUN
arjefm-1163	34	10	sector	sector	NOUN
arjefm-1163	34	11	has	have	AUX
arjefm-1163	34	12	affected	affect	VERB
arjefm-1163	34	13	almost	almost	ADV
arjefm-1163	34	14	all	all	DET
arjefm-1163	34	15	facets	facet	NOUN
arjefm-1163	34	16	of	of	ADP
arjefm-1163	34	17	the	the	DET
arjefm-1163	34	18	society	society	NOUN
arjefm-1163	34	19	the	the	DET
arjefm-1163	34	20	government	government	NOUN
arjefm-1163	34	21	,	,	PUNCT
arjefm-1163	34	22	regulatory	regulatory	ADJ
arjefm-1163	34	23	authorities	authority	NOUN
arjefm-1163	34	24	,	,	PUNCT
arjefm-1163	34	25	creditors	creditor	NOUN
arjefm-1163	34	26	,	,	PUNCT
arjefm-1163	34	27	equity	equity	NOUN
arjefm-1163	34	28	investors	investor	NOUN
arjefm-1163	34	29	,	,	PUNCT
arjefm-1163	34	30	the	the	DET
arjefm-1163	34	31	bankers	banker	NOUN
arjefm-1163	34	32	as	as	ADV
arjefm-1163	34	33	well	well	ADV
arjefm-1163	34	34	as	as	ADP
arjefm-1163	34	35	the	the	DET
arjefm-1163	34	36	general	general	ADJ
arjefm-1163	34	37	public	public	NOUN
arjefm-1163	34	38	.	.	PUNCT
arjefm-1163	35	1	this	this	DET
arjefm-1163	35	2	study	study	NOUN
arjefm-1163	35	3	therefore	therefore	ADV
arjefm-1163	35	4	,	,	PUNCT
arjefm-1163	35	5	ascertains	ascertain	VERB
arjefm-1163	35	6	the	the	DET
arjefm-1163	35	7	effect	effect	NOUN
arjefm-1163	35	8	of	of	ADP
arjefm-1163	35	9	corporate	corporate	ADJ
arjefm-1163	35	10	governance	governance	NOUN
arjefm-1163	35	11	on	on	ADP
arjefm-1163	35	12	bankruptcy	bankruptcy	NOUN
arjefm-1163	35	13	risk	risk	NOUN
arjefm-1163	35	14	in	in	ADP
arjefm-1163	35	15	commercial	commercial	ADJ
arjefm-1163	35	16	banks	bank	NOUN
arjefm-1163	35	17	in	in	ADP
arjefm-1163	35	18	nigeria	nigeria	PROPN
arjefm-1163	35	19	.	.	PUNCT
arjefm-1163	36	1	specifically	specifically	ADV
arjefm-1163	36	2	,	,	PUNCT
arjefm-1163	36	3	the	the	DET
arjefm-1163	36	4	study	study	NOUN
arjefm-1163	36	5	sought	seek	VERB
arjefm-1163	36	6	to	to	PART
arjefm-1163	36	7	:	:	PUNCT
arjefm-1163	36	8	1	1	X
arjefm-1163	36	9	.	.	X
arjefm-1163	36	10	evaluate	evaluate	VERB
arjefm-1163	36	11	the	the	DET
arjefm-1163	36	12	effect	effect	NOUN
arjefm-1163	36	13	of	of	ADP
arjefm-1163	36	14	risk	risk	NOUN
arjefm-1163	36	15	management	management	NOUN
arjefm-1163	36	16	committee	committee	NOUN
arjefm-1163	36	17	on	on	ADP
arjefm-1163	36	18	bankruptcy	bankruptcy	NOUN
arjefm-1163	36	19	risk	risk	NOUN
arjefm-1163	36	20	deposit	deposit	NOUN
arjefm-1163	36	21	money	money	NOUN
arjefm-1163	36	22	banks	bank	NOUN
arjefm-1163	36	23	in	in	ADP
arjefm-1163	36	24	nigeria	nigeria	PROPN
arjefm-1163	36	25	.	.	PUNCT
arjefm-1163	37	1	2	2	X
arjefm-1163	37	2	.	.	X
arjefm-1163	37	3	assess	assess	VERB
arjefm-1163	37	4	the	the	DET
arjefm-1163	37	5	effect	effect	NOUN
arjefm-1163	37	6	of	of	ADP
arjefm-1163	37	7	board	board	NOUN
arjefm-1163	37	8	of	of	ADP
arjefm-1163	37	9	directors	director	NOUN
arjefm-1163	37	10	’	’	PART
arjefm-1163	37	11	independence	independence	NOUN
arjefm-1163	37	12	on	on	ADP
arjefm-1163	37	13	bankruptcy	bankruptcy	NOUN
arjefm-1163	37	14	risk	risk	NOUN
arjefm-1163	37	15	deposit	deposit	NOUN
arjefm-1163	37	16	money	money	NOUN
arjefm-1163	37	17	banks	bank	NOUN
arjefm-1163	37	18	in	in	ADP
arjefm-1163	37	19	nigeria	nigeria	PROPN
arjefm-1163	37	20	.	.	PUNCT
arjefm-1163	38	1	literature	literature	PROPN
arjefm-1163	38	2	review	review	VERB
arjefm-1163	38	3	corporate	corporate	ADJ
arjefm-1163	38	4	governance	governance	NOUN
arjefm-1163	38	5	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	38	6	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	39	1	american	american	PROPN
arjefm-1163	39	2	research	research	PROPN
arjefm-1163	39	3	journal	journal	PROPN
arjefm-1163	39	4	of	of	ADP
arjefm-1163	39	5	economics	economic	NOUN
arjefm-1163	39	6	,	,	PUNCT
arjefm-1163	39	7	finance	finance	NOUN
arjefm-1163	39	8	and	and	CCONJ
arjefm-1163	39	9	management	management	NOUN
arjefm-1163	39	10	volume	volume	NOUN
arjefm-1163	39	11	13	13	NUM
arjefm-1163	39	12	issue	issue	NOUN
arjefm-1163	39	13	1	1	NUM
arjefm-1163	39	14	,	,	PUNCT
arjefm-1163	39	15	january	january	PROPN
arjefm-1163	39	16	-	-	PUNCT
arjefm-1163	39	17	march	march	PROPN
arjefm-1163	39	18	2025	2025	NUM
arjefm-1163	39	19	issn	issn	NOUN
arjefm-1163	39	20	:	:	PUNCT
arjefm-1163	39	21	2836	2836	NUM
arjefm-1163	39	22	-	-	SYM
arjefm-1163	39	23	9416	9416	NUM
arjefm-1163	39	24	impact	impact	NOUN
arjefm-1163	39	25	factor	factor	NOUN
arjefm-1163	39	26	:	:	PUNCT
arjefm-1163	39	27	6.41	6.41	NUM
arjefm-1163	39	28	journal	journal	NOUN
arjefm-1163	39	29	homepage	homepage	NOUN
arjefm-1163	39	30	:	:	PUNCT
arjefm-1163	39	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	39	32	,	,	PUNCT
arjefm-1163	39	33	email	email	NOUN
arjefm-1163	39	34	:	:	PUNCT
arjefm-1163	40	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	40	2	official	official	ADJ
arjefm-1163	40	3	journal	journal	PROPN
arjefm-1163	40	4	of	of	ADP
arjefm-1163	40	5	america	america	PROPN
arjefm-1163	40	6	serial	serial	PROPN
arjefm-1163	40	7	publication	publication	NOUN
arjefm-1163	40	8	american	american	PROPN
arjefm-1163	40	9	research	research	PROPN
arjefm-1163	40	10	journal	journal	PROPN
arjefm-1163	40	11	of	of	ADP
arjefm-1163	40	12	economics	economic	NOUN
arjefm-1163	40	13	,	,	PUNCT
arjefm-1163	40	14	finance	finance	NOUN
arjefm-1163	40	15	and	and	CCONJ
arjefm-1163	40	16	management	management	NOUN
arjefm-1163	40	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	40	18	,	,	PUNCT
arjefm-1163	40	19	email	email	NOUN
arjefm-1163	40	20	:	:	PUNCT
arjefm-1163	40	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	40	22	103	103	NUM
arjefm-1163	41	1	|	|	ADV
arjefm-1163	41	2	p	p	NOUN
arjefm-1163	41	3	a	a	DET
arjefm-1163	41	4	g	g	NOUN
arjefm-1163	41	5	e	e	NOUN
arjefm-1163	41	6	the	the	DET
arjefm-1163	41	7	set	set	NOUN
arjefm-1163	41	8	of	of	ADP
arjefm-1163	41	9	recommendations	recommendation	NOUN
arjefm-1163	41	10	and	and	CCONJ
arjefm-1163	41	11	rewards	reward	NOUN
arjefm-1163	41	12	called	call	VERB
arjefm-1163	41	13	"	"	PUNCT
arjefm-1163	41	14	cg	cg	NOUN
arjefm-1163	41	15	"	"	PUNCT
arjefm-1163	41	16	are	be	AUX
arjefm-1163	41	17	used	use	VERB
arjefm-1163	41	18	to	to	PART
arjefm-1163	41	19	direct	direct	VERB
arjefm-1163	41	20	and	and	CCONJ
arjefm-1163	41	21	modify	modify	VERB
arjefm-1163	41	22	an	an	DET
arjefm-1163	41	23	employer	employer	NOUN
arjefm-1163	41	24	's	's	PART
arjefm-1163	41	25	management	management	NOUN
arjefm-1163	41	26	(	(	PUNCT
arjefm-1163	41	27	ehiedu	ehiedu	ADJ
arjefm-1163	41	28	,	,	PUNCT
arjefm-1163	41	29	2022	2022	NUM
arjefm-1163	41	30	;	;	PUNCT
arjefm-1163	41	31	adeusi	adeusi	NOUN
arjefm-1163	41	32	,	,	PUNCT
arjefm-1163	41	33	akeke	akeke	NOUN
arjefm-1163	41	34	,	,	PUNCT
arjefm-1163	41	35	aribaba	aribaba	PROPN
arjefm-1163	41	36	&	&	CCONJ
arjefm-1163	41	37	adebisi	adebisi	ADJ
arjefm-1163	41	38	,	,	PUNCT
arjefm-1163	41	39	2017	2017	NUM
arjefm-1163	41	40	)	)	PUNCT
arjefm-1163	41	41	.	.	PUNCT
arjefm-1163	42	1	ehiedu	ehiedu	PROPN
arjefm-1163	42	2	and	and	CCONJ
arjefm-1163	42	3	ogbeta	ogbeta	PROPN
arjefm-1163	42	4	,	,	PUNCT
arjefm-1163	42	5	(	(	PUNCT
arjefm-1163	42	6	2014	2014	NUM
arjefm-1163	42	7	)	)	PUNCT
arjefm-1163	42	8	opined	opine	VERB
arjefm-1163	42	9	that	that	SCONJ
arjefm-1163	42	10	company	company	NOUN
arjefm-1163	42	11	governance	governance	NOUN
arjefm-1163	42	12	is	be	AUX
arjefm-1163	42	13	an	an	DET
arjefm-1163	42	14	institutional	institutional	ADJ
arjefm-1163	42	15	setup	setup	NOUN
arjefm-1163	42	16	that	that	PRON
arjefm-1163	42	17	restrains	restrain	VERB
arjefm-1163	42	18	the	the	DET
arjefm-1163	42	19	excesses	excess	NOUN
arjefm-1163	42	20	of	of	ADP
arjefm-1163	42	21	commanding	command	VERB
arjefm-1163	42	22	managers	manager	NOUN
arjefm-1163	42	23	.	.	PUNCT
arjefm-1163	43	1	ensuring	ensure	VERB
arjefm-1163	43	2	that	that	SCONJ
arjefm-1163	43	3	the	the	DET
arjefm-1163	43	4	agency	agency	NOUN
arjefm-1163	43	5	is	be	AUX
arjefm-1163	43	6	operated	operate	VERB
arjefm-1163	43	7	efficiently	efficiently	ADV
arjefm-1163	43	8	and	and	CCONJ
arjefm-1163	43	9	buyers	buyer	NOUN
arjefm-1163	43	10	earn	earn	VERB
arjefm-1163	43	11	a	a	DET
arjefm-1163	43	12	fair	fair	ADJ
arjefm-1163	43	13	go	go	NOUN
arjefm-1163	43	14	back	back	ADV
arjefm-1163	43	15	is	be	AUX
arjefm-1163	43	16	the	the	DET
arjefm-1163	43	17	center	center	ADJ
arjefm-1163	43	18	reason	reason	NOUN
arjefm-1163	43	19	of	of	ADP
arjefm-1163	43	20	corporate	corporate	ADJ
arjefm-1163	43	21	governance	governance	NOUN
arjefm-1163	43	22	(	(	PUNCT
arjefm-1163	43	23	kajola	kajola	PROPN
arjefm-1163	43	24	,	,	PUNCT
arjefm-1163	43	25	2018	2018	NUM
arjefm-1163	43	26	)	)	PUNCT
arjefm-1163	43	27	.	.	PUNCT
arjefm-1163	44	1	if	if	SCONJ
arjefm-1163	44	2	an	an	DET
arjefm-1163	44	3	employer	employer	NOUN
arjefm-1163	44	4	is	be	AUX
arjefm-1163	44	5	run	run	VERB
arjefm-1163	44	6	with	with	ADP
arjefm-1163	44	7	diligence	diligence	NOUN
arjefm-1163	44	8	,	,	PUNCT
arjefm-1163	44	9	openness	openness	NOUN
arjefm-1163	44	10	,	,	PUNCT
arjefm-1163	44	11	accountability	accountability	NOUN
arjefm-1163	44	12	,	,	PUNCT
arjefm-1163	44	13	and	and	CCONJ
arjefm-1163	44	14	duty	duty	NOUN
arjefm-1163	44	15	with	with	ADP
arjefm-1163	44	16	the	the	DET
arjefm-1163	44	17	aim	aim	NOUN
arjefm-1163	44	18	of	of	ADP
arjefm-1163	44	19	maximizing	maximize	VERB
arjefm-1163	44	20	shareholders	shareholder	NOUN
arjefm-1163	44	21	'	'	PART
arjefm-1163	44	22	wealth	wealth	NOUN
arjefm-1163	44	23	,	,	PUNCT
arjefm-1163	44	24	that	that	DET
arjefm-1163	44	25	company	company	NOUN
arjefm-1163	44	26	is	be	AUX
arjefm-1163	44	27	taken	take	VERB
arjefm-1163	44	28	into	into	ADP
arjefm-1163	44	29	consideration	consideration	NOUN
arjefm-1163	44	30	to	to	PART
arjefm-1163	44	31	have	have	AUX
arjefm-1163	44	32	complied	comply	VERB
arjefm-1163	44	33	with	with	ADP
arjefm-1163	44	34	the	the	DET
arjefm-1163	44	35	cg	cg	NOUN
arjefm-1163	44	36	rule	rule	NOUN
arjefm-1163	44	37	(	(	PUNCT
arjefm-1163	44	38	pandy	pandy	NOUN
arjefm-1163	44	39	,	,	PUNCT
arjefm-1163	44	40	2018	2018	NUM
arjefm-1163	44	41	)	)	PUNCT
arjefm-1163	44	42	.	.	PUNCT
arjefm-1163	45	1	corporate	corporate	ADJ
arjefm-1163	45	2	governance	governance	NOUN
arjefm-1163	45	3	is	be	AUX
arjefm-1163	45	4	worried	worried	ADJ
arjefm-1163	45	5	with	with	ADP
arjefm-1163	45	6	how	how	SCONJ
arjefm-1163	45	7	all	all	DET
arjefm-1163	45	8	parties	party	NOUN
arjefm-1163	45	9	(	(	PUNCT
arjefm-1163	45	10	stakeholders	stakeholder	NOUN
arjefm-1163	45	11	)	)	PUNCT
arjefm-1163	45	12	worried	worry	VERB
arjefm-1163	45	13	inside	inside	ADP
arjefm-1163	45	14	the	the	DET
arjefm-1163	45	15	firm	firm	NOUN
arjefm-1163	45	16	's	's	PART
arjefm-1163	45	17	achievement	achievement	NOUN
arjefm-1163	45	18	attempt	attempt	NOUN
arjefm-1163	45	19	to	to	PART
arjefm-1163	45	20	guarantee	guarantee	VERB
arjefm-1163	45	21	that	that	SCONJ
arjefm-1163	45	22	managers	manager	NOUN
arjefm-1163	45	23	and	and	CCONJ
arjefm-1163	45	24	different	different	ADJ
arjefm-1163	45	25	insiders	insider	NOUN
arjefm-1163	45	26	are	be	AUX
arjefm-1163	45	27	constantly	constantly	ADV
arjefm-1163	45	28	taking	take	VERB
arjefm-1163	45	29	proper	proper	ADJ
arjefm-1163	45	30	movements	movement	NOUN
arjefm-1163	45	31	or	or	CCONJ
arjefm-1163	45	32	imposing	impose	VERB
arjefm-1163	45	33	approaches	approach	NOUN
arjefm-1163	45	34	that	that	PRON
arjefm-1163	45	35	shield	shield	VERB
arjefm-1163	45	36	the	the	DET
arjefm-1163	45	37	stakeholders	stakeholder	NOUN
arjefm-1163	45	38	'	'	PART
arjefm-1163	45	39	hobbies	hobby	NOUN
arjefm-1163	45	40	.	.	PUNCT
arjefm-1163	46	1	corporate	corporate	ADJ
arjefm-1163	46	2	governance	governance	NOUN
arjefm-1163	46	3	tools	tool	NOUN
arjefm-1163	46	4	assure	assure	VERB
arjefm-1163	46	5	shareholders	shareholder	NOUN
arjefm-1163	46	6	of	of	ADP
arjefm-1163	46	7	adequate	adequate	ADJ
arjefm-1163	46	8	returns	return	NOUN
arjefm-1163	46	9	on	on	ADP
arjefm-1163	46	10	investments	investment	NOUN
arjefm-1163	46	11	.	.	PUNCT
arjefm-1163	47	1	corporate	corporate	ADJ
arjefm-1163	47	2	governance	governance	NOUN
arjefm-1163	47	3	changed	change	VERB
arjefm-1163	47	4	into	into	ADP
arjefm-1163	47	5	created	create	VERB
arjefm-1163	47	6	to	to	PART
arjefm-1163	47	7	guard	guard	VERB
arjefm-1163	47	8	the	the	DET
arjefm-1163	47	9	hobbies	hobby	NOUN
arjefm-1163	47	10	of	of	ADP
arjefm-1163	47	11	shareholders	shareholder	NOUN
arjefm-1163	47	12	however	however	ADV
arjefm-1163	47	13	an	an	DET
arjefm-1163	47	14	increasing	increase	VERB
arjefm-1163	47	15	number	number	NOUN
arjefm-1163	47	16	of	of	ADP
arjefm-1163	47	17	gained	gain	VERB
arjefm-1163	47	18	significance	significance	NOUN
arjefm-1163	47	19	has	have	VERB
arjefm-1163	47	20	for	for	ADP
arjefm-1163	47	21	other	other	ADJ
arjefm-1163	47	22	stakeholders	stakeholder	NOUN
arjefm-1163	47	23	and	and	CCONJ
arjefm-1163	47	24	society	society	NOUN
arjefm-1163	47	25	(	(	PUNCT
arjefm-1163	47	26	mohammad	mohammad	PROPN
arjefm-1163	47	27	,	,	PUNCT
arjefm-1163	47	28	aly	aly	PROPN
arjefm-1163	47	29	,	,	PUNCT
arjefm-1163	47	30	dixon	dixon	PROPN
arjefm-1163	47	31	,	,	PUNCT
arjefm-1163	47	32	&	&	CCONJ
arjefm-1163	47	33	startling	startling	ADJ
arjefm-1163	47	34	,	,	PUNCT
arjefm-1163	47	35	2014	2014	NUM
arjefm-1163	47	36	)	)	PUNCT
arjefm-1163	47	37	.	.	PUNCT
arjefm-1163	48	1	for	for	ADP
arjefm-1163	48	2	corporate	corporate	ADJ
arjefm-1163	48	3	governance	governance	NOUN
arjefm-1163	48	4	systems	system	NOUN
arjefm-1163	48	5	,	,	PUNCT
arjefm-1163	48	6	another	another	DET
arjefm-1163	48	7	key	key	ADJ
arjefm-1163	48	8	component	component	NOUN
arjefm-1163	48	9	for	for	ADP
arjefm-1163	48	10	a	a	DET
arjefm-1163	48	11	business	business	NOUN
arjefm-1163	48	12	enterprise	enterprise	NOUN
arjefm-1163	48	13	is	be	AUX
arjefm-1163	48	14	the	the	DET
arjefm-1163	48	15	presence	presence	NOUN
arjefm-1163	48	16	of	of	ADP
arjefm-1163	48	17	inner	inner	ADJ
arjefm-1163	48	18	and	and	CCONJ
arjefm-1163	48	19	external	external	ADJ
arjefm-1163	48	20	auditors	auditor	NOUN
arjefm-1163	48	21	.	.	PUNCT
arjefm-1163	49	1	in	in	ADP
arjefm-1163	49	2	this	this	DET
arjefm-1163	49	3	feel	feel	NOUN
arjefm-1163	49	4	,	,	PUNCT
arjefm-1163	49	5	literature	literature	NOUN
arjefm-1163	49	6	has	have	AUX
arjefm-1163	49	7	shown	show	VERB
arjefm-1163	49	8	that	that	SCONJ
arjefm-1163	49	9	the	the	DET
arjefm-1163	49	10	presence	presence	NOUN
arjefm-1163	49	11	of	of	ADP
arjefm-1163	49	12	internal	internal	ADJ
arjefm-1163	49	13	and	and	CCONJ
arjefm-1163	49	14	outside	outside	ADJ
arjefm-1163	49	15	audit	audit	NOUN
arjefm-1163	49	16	systems	system	NOUN
arjefm-1163	49	17	could	could	AUX
arjefm-1163	49	18	have	have	VERB
arjefm-1163	49	19	a	a	DET
arjefm-1163	49	20	huge	huge	ADJ
arjefm-1163	49	21	impact	impact	NOUN
arjefm-1163	49	22	on	on	ADP
arjefm-1163	49	23	changes	change	NOUN
arjefm-1163	49	24	to	to	ADP
arjefm-1163	49	25	a	a	DET
arjefm-1163	49	26	agency	agency	NOUN
arjefm-1163	49	27	’s	’s	PART
arjefm-1163	49	28	monetary	monetary	ADJ
arjefm-1163	49	29	overall	overall	ADJ
arjefm-1163	49	30	performance	performance	NOUN
arjefm-1163	49	31	and	and	CCONJ
arjefm-1163	49	32	on	on	ADP
arjefm-1163	49	33	its	its	PRON
arjefm-1163	49	34	possibility	possibility	NOUN
arjefm-1163	49	35	of	of	ADP
arjefm-1163	49	36	default	default	NOUN
arjefm-1163	49	37	(	(	PUNCT
arjefm-1163	49	38	guo	guo	PROPN
arjefm-1163	49	39	et	et	PROPN
arjefm-1163	49	40	al	al	PROPN
arjefm-1163	49	41	.	.	PROPN
arjefm-1163	49	42	,	,	PUNCT
arjefm-1163	49	43	2016	2016	NUM
arjefm-1163	49	44	and	and	CCONJ
arjefm-1163	49	45	cenciarelli	cenciarelli	X
arjefm-1163	49	46	et	et	PROPN
arjefm-1163	49	47	al	al	PROPN
arjefm-1163	49	48	.	.	PROPN
arjefm-1163	49	49	,	,	PUNCT
arjefm-1163	49	50	2018	2018	NUM
arjefm-1163	49	51	,	,	PUNCT
arjefm-1163	49	52	amongst	amongst	ADP
arjefm-1163	49	53	others	other	NOUN
arjefm-1163	49	54	)	)	PUNCT
arjefm-1163	49	55	.	.	PUNCT
arjefm-1163	50	1	inner	inner	ADJ
arjefm-1163	50	2	and	and	CCONJ
arjefm-1163	50	3	outside	outside	ADJ
arjefm-1163	50	4	auditors	auditor	NOUN
arjefm-1163	50	5	can	can	AUX
arjefm-1163	50	6	guarantee	guarantee	VERB
arjefm-1163	50	7	the	the	DET
arjefm-1163	50	8	best	good	ADJ
arjefm-1163	50	9	of	of	ADP
arjefm-1163	50	10	the	the	DET
arjefm-1163	50	11	information	information	NOUN
arjefm-1163	50	12	of	of	ADP
arjefm-1163	50	13	the	the	DET
arjefm-1163	50	14	economic	economic	ADJ
arjefm-1163	50	15	reviews	review	NOUN
arjefm-1163	50	16	furnished	furnish	VERB
arjefm-1163	50	17	via	via	ADP
arjefm-1163	50	18	the	the	DET
arjefm-1163	50	19	organization	organization	NOUN
arjefm-1163	50	20	for	for	ADP
arjefm-1163	50	21	buyers	buyer	NOUN
arjefm-1163	50	22	(	(	PUNCT
arjefm-1163	50	23	bratten	bratten	VERB
arjefm-1163	50	24	et	et	PROPN
arjefm-1163	50	25	al	al	PROPN
arjefm-1163	50	26	.	.	PROPN
arjefm-1163	50	27	,	,	PUNCT
arjefm-1163	50	28	2013	2013	NUM
arjefm-1163	50	29	)	)	PUNCT
arjefm-1163	50	30	,	,	PUNCT
arjefm-1163	50	31	and	and	CCONJ
arjefm-1163	50	32	their	their	PRON
arjefm-1163	50	33	role	role	NOUN
arjefm-1163	50	34	has	have	VERB
arjefm-1163	50	35	relevant	relevant	ADJ
arjefm-1163	50	36	consequences	consequence	NOUN
arjefm-1163	50	37	for	for	ADP
arjefm-1163	50	38	the	the	DET
arjefm-1163	50	39	duration	duration	NOUN
arjefm-1163	50	40	of	of	ADP
arjefm-1163	50	41	a	a	DET
arjefm-1163	50	42	economic	economic	ADJ
arjefm-1163	50	43	crisis	crisis	NOUN
arjefm-1163	50	44	(	(	PUNCT
arjefm-1163	50	45	cenciarelli	cenciarelli	X
arjefm-1163	50	46	et	et	PROPN
arjefm-1163	50	47	al	al	PROPN
arjefm-1163	50	48	.	.	PROPN
arjefm-1163	50	49	,	,	PUNCT
arjefm-1163	50	50	2018	2018	NUM
arjefm-1163	50	51	)	)	PUNCT
arjefm-1163	50	52	.	.	PUNCT
arjefm-1163	51	1	on	on	ADP
arjefm-1163	51	2	this	this	DET
arjefm-1163	51	3	feel	feel	NOUN
arjefm-1163	51	4	,	,	PUNCT
arjefm-1163	51	5	also	also	ADV
arjefm-1163	51	6	the	the	DET
arjefm-1163	51	7	presence	presence	NOUN
arjefm-1163	51	8	of	of	ADP
arjefm-1163	51	9	the	the	DET
arjefm-1163	51	10	audit	audit	NOUN
arjefm-1163	51	11	committee	committee	NOUN
arjefm-1163	51	12	will	will	AUX
arjefm-1163	51	13	have	have	VERB
arjefm-1163	51	14	a	a	DET
arjefm-1163	51	15	giant	giant	ADJ
arjefm-1163	51	16	high	high	ADJ
arjefm-1163	51	17	-	-	PUNCT
arjefm-1163	51	18	quality	quality	NOUN
arjefm-1163	51	19	effect	effect	NOUN
arjefm-1163	51	20	in	in	ADP
arjefm-1163	51	21	stopping	stop	VERB
arjefm-1163	51	22	the	the	DET
arjefm-1163	51	23	danger	danger	NOUN
arjefm-1163	51	24	of	of	ADP
arjefm-1163	51	25	frauds	fraud	NOUN
arjefm-1163	51	26	and	and	CCONJ
arjefm-1163	51	27	irregularities	irregularity	NOUN
arjefm-1163	51	28	(	(	PUNCT
arjefm-1163	51	29	beasley	beasley	PROPN
arjefm-1163	51	30	et	et	PROPN
arjefm-1163	51	31	al	al	PROPN
arjefm-1163	51	32	.	.	PROPN
arjefm-1163	51	33	,	,	PUNCT
arjefm-1163	51	34	2000	2000	NUM
arjefm-1163	51	35	)	)	PUNCT
arjefm-1163	51	36	.	.	PUNCT
arjefm-1163	52	1	for	for	ADP
arjefm-1163	52	2	distressed	distressed	ADJ
arjefm-1163	52	3	companies	company	NOUN
arjefm-1163	52	4	especially	especially	ADV
arjefm-1163	52	5	,	,	PUNCT
arjefm-1163	52	6	statutory	statutory	ADJ
arjefm-1163	52	7	auditors	auditor	NOUN
arjefm-1163	52	8	and	and	CCONJ
arjefm-1163	52	9	outside	outside	ADJ
arjefm-1163	52	10	auditors	auditor	NOUN
arjefm-1163	52	11	are	be	AUX
arjefm-1163	52	12	obliged	oblige	VERB
arjefm-1163	52	13	to	to	PART
arjefm-1163	52	14	choose	choose	VERB
arjefm-1163	52	15	the	the	DET
arjefm-1163	52	16	ability	ability	NOUN
arjefm-1163	52	17	of	of	ADP
arjefm-1163	52	18	the	the	DET
arjefm-1163	52	19	business	business	NOUN
arjefm-1163	52	20	enterprise	enterprise	NOUN
arjefm-1163	52	21	to	to	PART
arjefm-1163	52	22	operate	operate	VERB
arjefm-1163	52	23	as	as	ADP
arjefm-1163	52	24	a	a	DET
arjefm-1163	52	25	going	go	VERB
arjefm-1163	52	26	concern	concern	NOUN
arjefm-1163	52	27	entity	entity	NOUN
arjefm-1163	52	28	for	for	ADP
arjefm-1163	52	29	the	the	DET
arjefm-1163	52	30	following	follow	VERB
arjefm-1163	52	31	three	three	NUM
arjefm-1163	52	32	hundred	hundred	NUM
arjefm-1163	52	33	and	and	CCONJ
arjefm-1163	52	34	sixty	sixty	NUM
arjefm-1163	52	35	-	-	PUNCT
arjefm-1163	52	36	five	five	NUM
arjefm-1163	52	37	days	day	NOUN
arjefm-1163	52	38	.	.	PUNCT
arjefm-1163	53	1	bankruptcy	bankruptcy	NOUN
arjefm-1163	53	2	bankruptcy	bankruptcy	NOUN
arjefm-1163	53	3	refers	refer	VERB
arjefm-1163	53	4	to	to	ADP
arjefm-1163	53	5	the	the	DET
arjefm-1163	53	6	situation	situation	NOUN
arjefm-1163	53	7	in	in	ADP
arjefm-1163	53	8	which	which	PRON
arjefm-1163	53	9	the	the	DET
arjefm-1163	53	10	debtor	debtor	NOUN
arjefm-1163	53	11	company	company	NOUN
arjefm-1163	53	12	becomes	become	VERB
arjefm-1163	53	13	unable	unable	ADJ
arjefm-1163	53	14	to	to	PART
arjefm-1163	53	15	repay	repay	VERB
arjefm-1163	53	16	its	its	PRON
arjefm-1163	53	17	debts	debt	NOUN
arjefm-1163	53	18	and	and	CCONJ
arjefm-1163	53	19	can	can	AUX
arjefm-1163	53	20	be	be	AUX
arjefm-1163	53	21	considered	consider	VERB
arjefm-1163	53	22	to	to	PART
arjefm-1163	53	23	be	be	AUX
arjefm-1163	53	24	the	the	DET
arjefm-1163	53	25	consequence	consequence	NOUN
arjefm-1163	53	26	of	of	ADP
arjefm-1163	53	27	a	a	DET
arjefm-1163	53	28	company	company	NOUN
arjefm-1163	53	29	’s	’s	PART
arjefm-1163	53	30	inability	inability	NOUN
arjefm-1163	53	31	to	to	PART
arjefm-1163	53	32	survive	survive	VERB
arjefm-1163	53	33	market	market	NOUN
arjefm-1163	53	34	competition	competition	NOUN
arjefm-1163	53	35	,	,	PUNCT
arjefm-1163	53	36	reflected	reflect	VERB
arjefm-1163	53	37	in	in	ADP
arjefm-1163	53	38	terms	term	NOUN
arjefm-1163	53	39	of	of	ADP
arjefm-1163	53	40	job	job	NOUN
arjefm-1163	53	41	losses	loss	NOUN
arjefm-1163	53	42	,	,	PUNCT
arjefm-1163	53	43	the	the	DET
arjefm-1163	53	44	destruction	destruction	NOUN
arjefm-1163	53	45	of	of	ADP
arjefm-1163	53	46	assets	asset	NOUN
arjefm-1163	53	47	,	,	PUNCT
arjefm-1163	53	48	and	and	CCONJ
arjefm-1163	53	49	in	in	ADP
arjefm-1163	53	50	a	a	DET
arjefm-1163	53	51	low	low	ADJ
arjefm-1163	53	52	productivity	productivity	NOUN
arjefm-1163	53	53	(	(	PUNCT
arjefm-1163	53	54	aleksanyan	aleksanyan	ADJ
arjefm-1163	53	55	and	and	CCONJ
arjefm-1163	53	56	huiban	huiban	ADJ
arjefm-1163	53	57	2016	2016	NUM
arjefm-1163	53	58	)	)	PUNCT
arjefm-1163	53	59	.	.	PUNCT
arjefm-1163	54	1	the	the	DET
arjefm-1163	54	2	risk	risk	NOUN
arjefm-1163	54	3	of	of	ADP
arjefm-1163	54	4	bankruptcy	bankruptcy	NOUN
arjefm-1163	54	5	or	or	CCONJ
arjefm-1163	54	6	insolvency	insolvency	NOUN
arjefm-1163	54	7	risk	risk	NOUN
arjefm-1163	54	8	shows	show	VERB
arjefm-1163	54	9	the	the	DET
arjefm-1163	54	10	possibility	possibility	NOUN
arjefm-1163	54	11	that	that	SCONJ
arjefm-1163	54	12	a	a	DET
arjefm-1163	54	13	company	company	NOUN
arjefm-1163	54	14	will	will	AUX
arjefm-1163	54	15	be	be	AUX
arjefm-1163	54	16	unable	unable	ADJ
arjefm-1163	54	17	to	to	PART
arjefm-1163	54	18	meet	meet	VERB
arjefm-1163	54	19	its	its	PRON
arjefm-1163	54	20	debt	debt	NOUN
arjefm-1163	54	21	obligations	obligation	NOUN
arjefm-1163	54	22	,	,	PUNCT
arjefm-1163	54	23	respectively	respectively	ADV
arjefm-1163	54	24	the	the	DET
arjefm-1163	54	25	probability	probability	NOUN
arjefm-1163	54	26	of	of	ADP
arjefm-1163	54	27	a	a	DET
arjefm-1163	54	28	company	company	NOUN
arjefm-1163	54	29	to	to	PART
arjefm-1163	54	30	go	go	VERB
arjefm-1163	54	31	bankrupt	bankrupt	ADJ
arjefm-1163	54	32	in	in	ADP
arjefm-1163	54	33	the	the	DET
arjefm-1163	54	34	next	next	ADJ
arjefm-1163	54	35	few	few	ADJ
arjefm-1163	54	36	years	year	NOUN
arjefm-1163	54	37	.	.	PUNCT
arjefm-1163	55	1	assessing	assess	VERB
arjefm-1163	55	2	of	of	ADP
arjefm-1163	55	3	bankruptcy	bankruptcy	NOUN
arjefm-1163	55	4	risk	risk	NOUN
arjefm-1163	55	5	is	be	AUX
arjefm-1163	55	6	important	important	ADJ
arjefm-1163	55	7	especially	especially	ADV
arjefm-1163	55	8	for	for	ADP
arjefm-1163	55	9	investors	investor	NOUN
arjefm-1163	55	10	in	in	ADP
arjefm-1163	55	11	making	make	VERB
arjefm-1163	55	12	equity	equity	NOUN
arjefm-1163	55	13	or	or	CCONJ
arjefm-1163	55	14	bond	bond	NOUN
arjefm-1163	55	15	investment	investment	NOUN
arjefm-1163	55	16	decisions	decision	NOUN
arjefm-1163	55	17	,	,	PUNCT
arjefm-1163	55	18	but	but	CCONJ
arjefm-1163	55	19	also	also	ADV
arjefm-1163	55	20	for	for	ADP
arjefm-1163	55	21	managers	manager	NOUN
arjefm-1163	55	22	in	in	ADP
arjefm-1163	55	23	financial	financial	ADJ
arjefm-1163	55	24	decision	decision	NOUN
arjefm-1163	55	25	making	making	NOUN
arjefm-1163	55	26	of	of	ADP
arjefm-1163	55	27	funding	funding	NOUN
arjefm-1163	55	28	,	,	PUNCT
arjefm-1163	55	29	investments	investment	NOUN
arjefm-1163	55	30	and	and	CCONJ
arjefm-1163	55	31	distribution	distribution	NOUN
arjefm-1163	55	32	policy	policy	NOUN
arjefm-1163	55	33	.	.	PUNCT
arjefm-1163	56	1	failure	failure	NOUN
arjefm-1163	56	2	prediction	prediction	NOUN
arjefm-1163	56	3	models	model	NOUN
arjefm-1163	56	4	are	be	AUX
arjefm-1163	56	5	important	important	ADJ
arjefm-1163	56	6	tools	tool	NOUN
arjefm-1163	56	7	also	also	ADV
arjefm-1163	56	8	for	for	ADP
arjefm-1163	56	9	bankers	banker	NOUN
arjefm-1163	56	10	,	,	PUNCT
arjefm-1163	56	11	rating	rating	NOUN
arjefm-1163	56	12	agencies	agency	NOUN
arjefm-1163	56	13	,	,	PUNCT
arjefm-1163	56	14	and	and	CCONJ
arjefm-1163	56	15	even	even	ADV
arjefm-1163	56	16	distressed	distressed	ADJ
arjefm-1163	56	17	firms	firm	NOUN
arjefm-1163	56	18	themselves	themselves	PRON
arjefm-1163	56	19	(	(	PUNCT
arjefm-1163	56	20	altman	altman	NOUN
arjefm-1163	56	21	et	et	PROPN
arjefm-1163	56	22	al	al	PROPN
arjefm-1163	56	23	.	.	PROPN
arjefm-1163	56	24	2017	2017	NUM
arjefm-1163	56	25	)	)	PUNCT
arjefm-1163	56	26	.	.	PUNCT
arjefm-1163	57	1	the	the	DET
arjefm-1163	57	2	essential	essential	ADJ
arjefm-1163	57	3	information	information	NOUN
arjefm-1163	57	4	for	for	ADP
arjefm-1163	57	5	executive	executive	ADJ
arjefm-1163	57	6	financial	financial	ADJ
arjefm-1163	57	7	decisions	decision	NOUN
arjefm-1163	57	8	,	,	PUNCT
arjefm-1163	57	9	but	but	CCONJ
arjefm-1163	57	10	also	also	ADV
arjefm-1163	57	11	for	for	SCONJ
arjefm-1163	57	12	investors	investor	NOUN
arjefm-1163	57	13	decisions	decision	NOUN
arjefm-1163	57	14	are	be	AUX
arjefm-1163	57	15	provided	provide	VERB
arjefm-1163	57	16	by	by	ADP
arjefm-1163	57	17	financial	financial	ADJ
arjefm-1163	57	18	statements	statement	NOUN
arjefm-1163	57	19	.	.	PUNCT
arjefm-1163	58	1	thus	thus	ADV
arjefm-1163	58	2	,	,	PUNCT
arjefm-1163	58	3	companies	company	NOUN
arjefm-1163	58	4	’	'	PUNCT
arjefm-1163	58	5	financial	financial	ADJ
arjefm-1163	58	6	managers	manager	NOUN
arjefm-1163	58	7	should	should	AUX
arjefm-1163	58	8	develop	develop	VERB
arjefm-1163	58	9	the	the	DET
arjefm-1163	58	10	financial	financial	ADJ
arjefm-1163	58	11	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	58	12	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	58	13	american	american	PROPN
arjefm-1163	58	14	research	research	PROPN
arjefm-1163	58	15	journal	journal	PROPN
arjefm-1163	58	16	of	of	ADP
arjefm-1163	58	17	economics	economic	NOUN
arjefm-1163	58	18	,	,	PUNCT
arjefm-1163	58	19	finance	finance	NOUN
arjefm-1163	58	20	and	and	CCONJ
arjefm-1163	58	21	management	management	NOUN
arjefm-1163	58	22	volume	volume	NOUN
arjefm-1163	58	23	13	13	NUM
arjefm-1163	58	24	issue	issue	NOUN
arjefm-1163	58	25	1	1	NUM
arjefm-1163	58	26	,	,	PUNCT
arjefm-1163	58	27	january	january	PROPN
arjefm-1163	58	28	-	-	PUNCT
arjefm-1163	58	29	march	march	PROPN
arjefm-1163	58	30	2025	2025	NUM
arjefm-1163	58	31	issn	issn	NOUN
arjefm-1163	58	32	:	:	PUNCT
arjefm-1163	58	33	2836	2836	NUM
arjefm-1163	58	34	-	-	SYM
arjefm-1163	58	35	9416	9416	NUM
arjefm-1163	58	36	impact	impact	NOUN
arjefm-1163	58	37	factor	factor	NOUN
arjefm-1163	58	38	:	:	PUNCT
arjefm-1163	58	39	6.41	6.41	NUM
arjefm-1163	58	40	journal	journal	NOUN
arjefm-1163	58	41	homepage	homepage	NOUN
arjefm-1163	58	42	:	:	PUNCT
arjefm-1163	58	43	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	58	44	,	,	PUNCT
arjefm-1163	58	45	email	email	NOUN
arjefm-1163	58	46	:	:	PUNCT
arjefm-1163	58	47	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	58	48	official	official	ADJ
arjefm-1163	58	49	journal	journal	PROPN
arjefm-1163	58	50	of	of	ADP
arjefm-1163	58	51	america	america	PROPN
arjefm-1163	58	52	serial	serial	PROPN
arjefm-1163	58	53	publication	publication	NOUN
arjefm-1163	58	54	american	american	PROPN
arjefm-1163	58	55	research	research	PROPN
arjefm-1163	58	56	journal	journal	PROPN
arjefm-1163	58	57	of	of	ADP
arjefm-1163	58	58	economics	economic	NOUN
arjefm-1163	58	59	,	,	PUNCT
arjefm-1163	58	60	finance	finance	NOUN
arjefm-1163	58	61	and	and	CCONJ
arjefm-1163	58	62	management	management	NOUN
arjefm-1163	58	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	58	64	,	,	PUNCT
arjefm-1163	58	65	email	email	NOUN
arjefm-1163	58	66	:	:	PUNCT
arjefm-1163	59	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	60	1	104	104	NUM
arjefm-1163	61	1	|	|	ADV
arjefm-1163	61	2	p	p	X
arjefm-1163	61	3	a	a	DET
arjefm-1163	61	4	g	g	NOUN
arjefm-1163	61	5	e	e	NOUN
arjefm-1163	61	6	performance	performance	NOUN
arjefm-1163	61	7	analysis	analysis	NOUN
arjefm-1163	61	8	and	and	CCONJ
arjefm-1163	61	9	problem	problem	NOUN
arjefm-1163	61	10	-	-	PUNCT
arjefm-1163	61	11	solving	solve	VERB
arjefm-1163	61	12	skills	skill	NOUN
arjefm-1163	61	13	(	(	PUNCT
arjefm-1163	61	14	scapens	scapen	NOUN
arjefm-1163	61	15	2006	2006	NUM
arjefm-1163	61	16	)	)	PUNCT
arjefm-1163	61	17	,	,	PUNCT
arjefm-1163	61	18	without	without	ADP
arjefm-1163	61	19	limiting	limit	VERB
arjefm-1163	61	20	their	their	PRON
arjefm-1163	61	21	duties	duty	NOUN
arjefm-1163	61	22	in	in	ADP
arjefm-1163	61	23	verifying	verify	VERB
arjefm-1163	61	24	accounting	accounting	NOUN
arjefm-1163	61	25	data	datum	NOUN
arjefm-1163	61	26	(	(	PUNCT
arjefm-1163	61	27	diakomihalis	diakomihalis	PROPN
arjefm-1163	61	28	2012	2012	NUM
arjefm-1163	61	29	)	)	PUNCT
arjefm-1163	61	30	in	in	ADP
arjefm-1163	61	31	order	order	NOUN
arjefm-1163	61	32	to	to	PART
arjefm-1163	61	33	maintain	maintain	VERB
arjefm-1163	61	34	the	the	DET
arjefm-1163	61	35	firm	firm	NOUN
arjefm-1163	61	36	attractive	attractive	ADJ
arjefm-1163	61	37	for	for	ADP
arjefm-1163	61	38	investors	investor	NOUN
arjefm-1163	61	39	.	.	PUNCT
arjefm-1163	62	1	the	the	DET
arjefm-1163	62	2	image	image	NOUN
arjefm-1163	62	3	of	of	ADP
arjefm-1163	62	4	financial	financial	ADJ
arjefm-1163	62	5	performance	performance	NOUN
arjefm-1163	62	6	of	of	ADP
arjefm-1163	62	7	companies	company	NOUN
arjefm-1163	62	8	is	be	AUX
arjefm-1163	62	9	affected	affect	VERB
arjefm-1163	62	10	by	by	ADP
arjefm-1163	62	11	the	the	DET
arjefm-1163	62	12	estimation	estimation	NOUN
arjefm-1163	62	13	of	of	ADP
arjefm-1163	62	14	its	its	PRON
arjefm-1163	62	15	position	position	NOUN
arjefm-1163	62	16	in	in	ADP
arjefm-1163	62	17	front	front	NOUN
arjefm-1163	62	18	of	of	ADP
arjefm-1163	62	19	investors	investor	NOUN
arjefm-1163	62	20	,	,	PUNCT
arjefm-1163	62	21	creditors	creditor	NOUN
arjefm-1163	62	22	,	,	PUNCT
arjefm-1163	62	23	and	and	CCONJ
arjefm-1163	62	24	stakeholders	stakeholder	NOUN
arjefm-1163	62	25	(	(	PUNCT
arjefm-1163	62	26	ryu	ryu	PROPN
arjefm-1163	62	27	&	&	CCONJ
arjefm-1163	62	28	jang	jang	PROPN
arjefm-1163	62	29	2004	2004	NUM
arjefm-1163	62	30	)	)	PUNCT
arjefm-1163	62	31	.	.	PUNCT
arjefm-1163	63	1	for	for	ADP
arjefm-1163	63	2	this	this	DET
arjefm-1163	63	3	estimation	estimation	NOUN
arjefm-1163	63	4	there	there	PRON
arjefm-1163	63	5	are	be	VERB
arjefm-1163	63	6	used	use	VERB
arjefm-1163	63	7	many	many	ADJ
arjefm-1163	63	8	indicators	indicator	NOUN
arjefm-1163	63	9	that	that	PRON
arjefm-1163	63	10	reflect	reflect	VERB
arjefm-1163	63	11	the	the	DET
arjefm-1163	63	12	company	company	NOUN
arjefm-1163	63	13	’s	’s	PART
arjefm-1163	63	14	position	position	NOUN
arjefm-1163	63	15	such	such	ADJ
arjefm-1163	63	16	as	as	ADP
arjefm-1163	63	17	:	:	PUNCT
arjefm-1163	63	18	net	net	ADJ
arjefm-1163	63	19	working	working	NOUN
arjefm-1163	63	20	capital	capital	NOUN
arjefm-1163	63	21	,	,	PUNCT
arjefm-1163	63	22	net	net	ADJ
arjefm-1163	63	23	treasury	treasury	NOUN
arjefm-1163	63	24	,	,	PUNCT
arjefm-1163	63	25	liquidity	liquidity	NOUN
arjefm-1163	63	26	,	,	PUNCT
arjefm-1163	63	27	solvency	solvency	NOUN
arjefm-1163	63	28	,	,	PUNCT
arjefm-1163	63	29	profitability	profitability	NOUN
arjefm-1163	63	30	,	,	PUNCT
arjefm-1163	63	31	funding	funding	NOUN
arjefm-1163	63	32	capacity	capacity	NOUN
arjefm-1163	63	33	,	,	PUNCT
arjefm-1163	63	34	cash	cash	NOUN
arjefm-1163	63	35	-	-	PUNCT
arjefm-1163	63	36	flow	flow	NOUN
arjefm-1163	63	37	,	,	PUNCT
arjefm-1163	63	38	etc	etc	X
arjefm-1163	63	39	.	.	X
arjefm-1163	63	40	,	,	PUNCT
arjefm-1163	63	41	or	or	CCONJ
arjefm-1163	63	42	a	a	DET
arjefm-1163	63	43	mix	mix	NOUN
arjefm-1163	63	44	between	between	ADP
arjefm-1163	63	45	them	they	PRON
arjefm-1163	63	46	,	,	PUNCT
arjefm-1163	63	47	such	such	ADJ
arjefm-1163	63	48	as	as	ADP
arjefm-1163	63	49	z	z	NOUN
arjefm-1163	63	50	-	-	NOUN
arjefm-1163	63	51	scores	score	NOUN
arjefm-1163	63	52	.	.	PUNCT
arjefm-1163	64	1	bankruptcy	bankruptcy	NOUN
arjefm-1163	64	2	prediction	prediction	NOUN
arjefm-1163	64	3	in	in	ADP
arjefm-1163	64	4	addition	addition	NOUN
arjefm-1163	64	5	,	,	PUNCT
arjefm-1163	64	6	a	a	DET
arjefm-1163	64	7	prediction	prediction	NOUN
arjefm-1163	64	8	(	(	PUNCT
arjefm-1163	64	9	latin	latin	NOUN
arjefm-1163	64	10	præ-	præ-	ADV
arjefm-1163	64	11	,	,	PUNCT
arjefm-1163	64	12	"	"	PUNCT
arjefm-1163	64	13	before	before	ADV
arjefm-1163	64	14	,	,	PUNCT
arjefm-1163	64	15	"	"	PUNCT
arjefm-1163	64	16	and	and	CCONJ
arjefm-1163	64	17	dicere	dicere	PROPN
arjefm-1163	64	18	,	,	PUNCT
arjefm-1163	64	19	"	"	PUNCT
arjefm-1163	64	20	to	to	PART
arjefm-1163	64	21	say	say	VERB
arjefm-1163	64	22	"	"	PUNCT
arjefm-1163	64	23	)	)	PUNCT
arjefm-1163	64	24	,	,	PUNCT
arjefm-1163	64	25	or	or	CCONJ
arjefm-1163	64	26	forecast	forecast	NOUN
arjefm-1163	64	27	,	,	PUNCT
arjefm-1163	64	28	is	be	AUX
arjefm-1163	64	29	a	a	DET
arjefm-1163	64	30	statement	statement	NOUN
arjefm-1163	64	31	about	about	ADP
arjefm-1163	64	32	a	a	DET
arjefm-1163	64	33	future	future	ADJ
arjefm-1163	64	34	event	event	NOUN
arjefm-1163	64	35	.	.	PUNCT
arjefm-1163	65	1	a	a	DET
arjefm-1163	65	2	prediction	prediction	NOUN
arjefm-1163	65	3	is	be	AUX
arjefm-1163	65	4	often	often	ADV
arjefm-1163	65	5	,	,	PUNCT
arjefm-1163	65	6	but	but	CCONJ
arjefm-1163	65	7	not	not	PART
arjefm-1163	65	8	always	always	ADV
arjefm-1163	65	9	,	,	PUNCT
arjefm-1163	65	10	based	base	VERB
arjefm-1163	65	11	upon	upon	SCONJ
arjefm-1163	65	12	experience	experience	NOUN
arjefm-1163	65	13	or	or	CCONJ
arjefm-1163	65	14	knowledge	knowledge	NOUN
arjefm-1163	65	15	.	.	PUNCT
arjefm-1163	66	1	there	there	PRON
arjefm-1163	66	2	is	be	VERB
arjefm-1163	66	3	no	no	DET
arjefm-1163	66	4	universal	universal	ADJ
arjefm-1163	66	5	agreement	agreement	NOUN
arjefm-1163	66	6	about	about	ADP
arjefm-1163	66	7	the	the	DET
arjefm-1163	66	8	exact	exact	ADJ
arjefm-1163	66	9	difference	difference	NOUN
arjefm-1163	66	10	between	between	ADP
arjefm-1163	66	11	the	the	DET
arjefm-1163	66	12	two	two	NUM
arjefm-1163	66	13	terms	term	NOUN
arjefm-1163	66	14	;	;	PUNCT
arjefm-1163	66	15	different	different	ADJ
arjefm-1163	66	16	authors	author	NOUN
arjefm-1163	66	17	and	and	CCONJ
arjefm-1163	66	18	disciplines	discipline	NOUN
arjefm-1163	66	19	ascribe	ascribe	VERB
arjefm-1163	66	20	different	different	ADJ
arjefm-1163	66	21	connotations	connotation	NOUN
arjefm-1163	66	22	.	.	PUNCT
arjefm-1163	67	1	although	although	SCONJ
arjefm-1163	67	2	future	future	ADJ
arjefm-1163	67	3	events	event	NOUN
arjefm-1163	67	4	are	be	AUX
arjefm-1163	67	5	necessarily	necessarily	ADV
arjefm-1163	67	6	uncertain	uncertain	ADJ
arjefm-1163	67	7	,	,	PUNCT
arjefm-1163	67	8	so	so	ADV
arjefm-1163	67	9	guaranteed	guarantee	VERB
arjefm-1163	67	10	accurate	accurate	ADJ
arjefm-1163	67	11	information	information	NOUN
arjefm-1163	67	12	about	about	ADP
arjefm-1163	67	13	the	the	DET
arjefm-1163	67	14	future	future	NOUN
arjefm-1163	67	15	is	be	AUX
arjefm-1163	67	16	in	in	ADP
arjefm-1163	67	17	many	many	ADJ
arjefm-1163	67	18	cases	case	NOUN
arjefm-1163	67	19	impossible	impossible	ADJ
arjefm-1163	67	20	,	,	PUNCT
arjefm-1163	67	21	prediction	prediction	NOUN
arjefm-1163	67	22	can	can	AUX
arjefm-1163	67	23	be	be	AUX
arjefm-1163	67	24	useful	useful	ADJ
arjefm-1163	67	25	to	to	PART
arjefm-1163	67	26	assist	assist	VERB
arjefm-1163	67	27	in	in	ADP
arjefm-1163	67	28	making	make	VERB
arjefm-1163	67	29	plans	plan	NOUN
arjefm-1163	67	30	about	about	ADP
arjefm-1163	67	31	possible	possible	ADJ
arjefm-1163	67	32	developments	development	NOUN
arjefm-1163	67	33	;	;	PUNCT
arjefm-1163	67	34	howard	howard	PROPN
arjefm-1163	67	35	h.	h.	PROPN
arjefm-1163	67	36	stevenson	stevenson	PROPN
arjefm-1163	67	37	writes	write	VERB
arjefm-1163	67	38	that	that	DET
arjefm-1163	67	39	prediction	prediction	NOUN
arjefm-1163	67	40	in	in	ADP
arjefm-1163	67	41	business	business	NOUN
arjefm-1163	67	42	"	"	PUNCT
arjefm-1163	67	43	...	...	PUNCT
arjefm-1163	67	44	is	be	AUX
arjefm-1163	67	45	at	at	ADV
arjefm-1163	67	46	least	least	ADJ
arjefm-1163	67	47	two	two	NUM
arjefm-1163	67	48	things	thing	NOUN
arjefm-1163	67	49	:	:	PUNCT
arjefm-1163	67	50	important	important	ADJ
arjefm-1163	67	51	and	and	CCONJ
arjefm-1163	67	52	hard	hard	ADJ
arjefm-1163	67	53	(	(	PUNCT
arjefm-1163	67	54	stevenson	stevenson	NOUN
arjefm-1163	67	55	,	,	PUNCT
arjefm-1163	67	56	2008	2008	NUM
arjefm-1163	67	57	)	)	PUNCT
arjefm-1163	67	58	.	.	PUNCT
arjefm-1163	68	1	n	n	PROPN
arjefm-1163	68	2	statistics	statistic	NOUN
arjefm-1163	68	3	,	,	PUNCT
arjefm-1163	68	4	prediction	prediction	NOUN
arjefm-1163	68	5	is	be	AUX
arjefm-1163	68	6	a	a	DET
arjefm-1163	68	7	part	part	NOUN
arjefm-1163	68	8	of	of	ADP
arjefm-1163	68	9	statistical	statistical	ADJ
arjefm-1163	68	10	inference	inference	NOUN
arjefm-1163	68	11	.	.	PUNCT
arjefm-1163	69	1	one	one	NUM
arjefm-1163	69	2	particular	particular	ADJ
arjefm-1163	69	3	approach	approach	NOUN
arjefm-1163	69	4	to	to	ADP
arjefm-1163	69	5	such	such	ADJ
arjefm-1163	69	6	inference	inference	NOUN
arjefm-1163	69	7	is	be	AUX
arjefm-1163	69	8	known	know	VERB
arjefm-1163	69	9	as	as	ADP
arjefm-1163	69	10	predictive	predictive	ADJ
arjefm-1163	69	11	inference	inference	NOUN
arjefm-1163	69	12	,	,	PUNCT
arjefm-1163	69	13	but	but	CCONJ
arjefm-1163	69	14	the	the	DET
arjefm-1163	69	15	prediction	prediction	NOUN
arjefm-1163	69	16	can	can	AUX
arjefm-1163	69	17	be	be	AUX
arjefm-1163	69	18	undertaken	undertake	VERB
arjefm-1163	69	19	within	within	ADP
arjefm-1163	69	20	any	any	PRON
arjefm-1163	69	21	of	of	ADP
arjefm-1163	69	22	the	the	DET
arjefm-1163	69	23	several	several	ADJ
arjefm-1163	69	24	approaches	approach	NOUN
arjefm-1163	69	25	to	to	ADP
arjefm-1163	69	26	statistical	statistical	ADJ
arjefm-1163	69	27	inference	inference	NOUN
arjefm-1163	69	28	.	.	PUNCT
arjefm-1163	70	1	indeed	indeed	ADV
arjefm-1163	70	2	,	,	PUNCT
arjefm-1163	70	3	one	one	NUM
arjefm-1163	70	4	possible	possible	ADJ
arjefm-1163	70	5	description	description	NOUN
arjefm-1163	70	6	of	of	ADP
arjefm-1163	70	7	statistics	statistic	NOUN
arjefm-1163	70	8	is	be	AUX
arjefm-1163	70	9	that	that	SCONJ
arjefm-1163	70	10	it	it	PRON
arjefm-1163	70	11	provides	provide	VERB
arjefm-1163	70	12	a	a	DET
arjefm-1163	70	13	means	means	NOUN
arjefm-1163	70	14	of	of	ADP
arjefm-1163	70	15	transferring	transfer	VERB
arjefm-1163	70	16	knowledge	knowledge	NOUN
arjefm-1163	70	17	about	about	ADP
arjefm-1163	70	18	a	a	DET
arjefm-1163	70	19	sample	sample	NOUN
arjefm-1163	70	20	of	of	ADP
arjefm-1163	70	21	a	a	DET
arjefm-1163	70	22	population	population	NOUN
arjefm-1163	70	23	to	to	ADP
arjefm-1163	70	24	the	the	DET
arjefm-1163	70	25	whole	whole	ADJ
arjefm-1163	70	26	population	population	NOUN
arjefm-1163	70	27	,	,	PUNCT
arjefm-1163	70	28	and	and	CCONJ
arjefm-1163	70	29	to	to	ADP
arjefm-1163	70	30	other	other	ADJ
arjefm-1163	70	31	related	related	ADJ
arjefm-1163	70	32	populations	population	NOUN
arjefm-1163	70	33	,	,	PUNCT
arjefm-1163	70	34	which	which	PRON
arjefm-1163	70	35	is	be	AUX
arjefm-1163	70	36	not	not	PART
arjefm-1163	70	37	necessarily	necessarily	ADV
arjefm-1163	70	38	the	the	DET
arjefm-1163	70	39	same	same	ADJ
arjefm-1163	70	40	as	as	ADP
arjefm-1163	70	41	prediction	prediction	NOUN
arjefm-1163	70	42	over	over	ADP
arjefm-1163	70	43	time	time	NOUN
arjefm-1163	70	44	.	.	PUNCT
arjefm-1163	71	1	when	when	SCONJ
arjefm-1163	71	2	information	information	NOUN
arjefm-1163	71	3	is	be	AUX
arjefm-1163	71	4	transferred	transfer	VERB
arjefm-1163	71	5	across	across	ADP
arjefm-1163	71	6	time	time	NOUN
arjefm-1163	71	7	,	,	PUNCT
arjefm-1163	71	8	often	often	ADV
arjefm-1163	71	9	to	to	ADP
arjefm-1163	71	10	specific	specific	ADJ
arjefm-1163	71	11	points	point	NOUN
arjefm-1163	71	12	in	in	ADP
arjefm-1163	71	13	time	time	NOUN
arjefm-1163	71	14	,	,	PUNCT
arjefm-1163	71	15	the	the	DET
arjefm-1163	71	16	process	process	NOUN
arjefm-1163	71	17	is	be	AUX
arjefm-1163	71	18	known	know	VERB
arjefm-1163	71	19	as	as	ADP
arjefm-1163	71	20	forecasting	forecasting	NOUN
arjefm-1163	71	21	(	(	PUNCT
arjefm-1163	71	22	cox	cox	PROPN
arjefm-1163	71	23	,	,	PUNCT
arjefm-1163	71	24	2006	2006	NUM
arjefm-1163	71	25	)	)	PUNCT
arjefm-1163	71	26	.	.	PUNCT
arjefm-1163	72	1	forecasting	forecasting	NOUN
arjefm-1163	72	2	usually	usually	ADV
arjefm-1163	72	3	requires	require	VERB
arjefm-1163	72	4	time	time	NOUN
arjefm-1163	72	5	series	series	NOUN
arjefm-1163	72	6	methods	method	NOUN
arjefm-1163	72	7	,	,	PUNCT
arjefm-1163	72	8	while	while	SCONJ
arjefm-1163	72	9	prediction	prediction	NOUN
arjefm-1163	72	10	is	be	AUX
arjefm-1163	72	11	often	often	ADV
arjefm-1163	72	12	performed	perform	VERB
arjefm-1163	72	13	on	on	ADP
arjefm-1163	72	14	cross	cross	ADJ
arjefm-1163	72	15	-	-	ADJ
arjefm-1163	72	16	sectional	sectional	ADJ
arjefm-1163	72	17	data	datum	NOUN
arjefm-1163	72	18	.	.	PUNCT
arjefm-1163	73	1	bankruptcy	bankruptcy	NOUN
arjefm-1163	73	2	prediction	prediction	NOUN
arjefm-1163	73	3	has	have	AUX
arjefm-1163	73	4	been	be	AUX
arjefm-1163	73	5	one	one	NUM
arjefm-1163	73	6	of	of	ADP
arjefm-1163	73	7	the	the	DET
arjefm-1163	73	8	most	most	ADV
arjefm-1163	73	9	challenging	challenging	ADJ
arjefm-1163	73	10	tasks	task	NOUN
arjefm-1163	73	11	in	in	ADP
arjefm-1163	73	12	accounting	accounting	NOUN
arjefm-1163	73	13	since	since	SCONJ
arjefm-1163	73	14	the	the	DET
arjefm-1163	73	15	study	study	NOUN
arjefm-1163	73	16	of	of	ADP
arjefm-1163	73	17	fitzpatrick	fitzpatrick	PROPN
arjefm-1163	73	18	in	in	ADP
arjefm-1163	73	19	1930	1930	NUM
arjefm-1163	73	20	’s	’s	PART
arjefm-1163	73	21	and	and	CCONJ
arjefm-1163	73	22	during	during	ADP
arjefm-1163	73	23	the	the	DET
arjefm-1163	73	24	last	last	ADJ
arjefm-1163	73	25	60	60	NUM
arjefm-1163	73	26	years	year	NOUN
arjefm-1163	73	27	an	an	DET
arjefm-1163	73	28	impressive	impressive	ADJ
arjefm-1163	73	29	body	body	NOUN
arjefm-1163	73	30	of	of	ADP
arjefm-1163	73	31	theoretical	theoretical	ADJ
arjefm-1163	73	32	and	and	CCONJ
arjefm-1163	73	33	especially	especially	ADV
arjefm-1163	73	34	empirical	empirical	ADJ
arjefm-1163	73	35	research	research	NOUN
arjefm-1163	73	36	concerning	concern	VERB
arjefm-1163	73	37	this	this	DET
arjefm-1163	73	38	topic	topic	NOUN
arjefm-1163	73	39	has	have	AUX
arjefm-1163	73	40	evolved	evolve	VERB
arjefm-1163	73	41	(	(	PUNCT
arjefm-1163	73	42	altman	altman	NOUN
arjefm-1163	73	43	,	,	PUNCT
arjefm-1163	73	44	1968	1968	NUM
arjefm-1163	73	45	)	)	PUNCT
arjefm-1163	73	46	.	.	PUNCT
arjefm-1163	74	1	the	the	DET
arjefm-1163	74	2	altman	altman	PROPN
arjefm-1163	74	3	models	model	NOUN
arjefm-1163	74	4	have	have	AUX
arjefm-1163	74	5	been	be	AUX
arjefm-1163	74	6	challenged	challenge	VERB
arjefm-1163	74	7	by	by	ADP
arjefm-1163	74	8	approaches	approach	NOUN
arjefm-1163	74	9	directly	directly	ADV
arjefm-1163	74	10	producing	produce	VERB
arjefm-1163	74	11	probabilities	probability	NOUN
arjefm-1163	74	12	of	of	ADP
arjefm-1163	74	13	bankruptcy	bankruptcy	NOUN
arjefm-1163	74	14	,	,	PUNCT
arjefm-1163	74	15	such	such	ADJ
arjefm-1163	74	16	as	as	ADP
arjefm-1163	74	17	the	the	DET
arjefm-1163	74	18	logit	logit	PROPN
arjefm-1163	74	19	model	model	NOUN
arjefm-1163	74	20	,	,	PUNCT
arjefm-1163	74	21	as	as	ADV
arjefm-1163	74	22	well	well	ADV
arjefm-1163	74	23	as	as	ADP
arjefm-1163	74	24	by	by	ADP
arjefm-1163	74	25	more	more	ADV
arjefm-1163	74	26	advanced	advanced	ADJ
arjefm-1163	74	27	machine	machine	NOUN
arjefm-1163	74	28	-	-	PUNCT
arjefm-1163	74	29	learning	learn	VERB
arjefm-1163	74	30	methods	method	NOUN
arjefm-1163	74	31	.	.	PUNCT
arjefm-1163	75	1	direct	direct	ADJ
arjefm-1163	75	2	application	application	NOUN
arjefm-1163	75	3	of	of	ADP
arjefm-1163	75	4	the	the	DET
arjefm-1163	75	5	z	z	NOUN
arjefm-1163	75	6	-	-	PUNCT
arjefm-1163	75	7	score	score	NOUN
arjefm-1163	75	8	or	or	CCONJ
arjefm-1163	75	9	its	its	PRON
arjefm-1163	75	10	variants	variant	NOUN
arjefm-1163	75	11	has	have	AUX
arjefm-1163	75	12	proved	prove	VERB
arjefm-1163	75	13	problematic	problematic	ADJ
arjefm-1163	75	14	in	in	ADP
arjefm-1163	75	15	other	other	ADJ
arjefm-1163	75	16	countries	country	NOUN
arjefm-1163	75	17	,	,	PUNCT
arjefm-1163	75	18	under	under	ADP
arjefm-1163	75	19	other	other	ADJ
arjefm-1163	75	20	legal	legal	ADJ
arjefm-1163	75	21	regimes	regime	NOUN
arjefm-1163	75	22	(	(	PUNCT
arjefm-1163	75	23	accounting	accounting	NOUN
arjefm-1163	75	24	principles	principle	NOUN
arjefm-1163	75	25	)	)	PUNCT
arjefm-1163	75	26	,	,	PUNCT
arjefm-1163	75	27	and	and	CCONJ
arjefm-1163	75	28	in	in	ADP
arjefm-1163	75	29	other	other	ADJ
arjefm-1163	75	30	time	time	NOUN
arjefm-1163	75	31	frames	frame	NOUN
arjefm-1163	75	32	.	.	PUNCT
arjefm-1163	76	1	however	however	ADV
arjefm-1163	76	2	,	,	PUNCT
arjefm-1163	76	3	indirect	indirect	ADJ
arjefm-1163	76	4	applications	application	NOUN
arjefm-1163	76	5	(	(	PUNCT
arjefm-1163	76	6	e.g.	e.g.	ADV
arjefm-1163	76	7	,	,	PUNCT
arjefm-1163	76	8	models	model	NOUN
arjefm-1163	76	9	with	with	ADP
arjefm-1163	76	10	the	the	DET
arjefm-1163	76	11	same	same	ADJ
arjefm-1163	76	12	variables	variable	NOUN
arjefm-1163	76	13	estimated	estimate	VERB
arjefm-1163	76	14	for	for	ADP
arjefm-1163	76	15	a	a	DET
arjefm-1163	76	16	new	new	ADJ
arjefm-1163	76	17	data	datum	NOUN
arjefm-1163	76	18	set	set	NOUN
arjefm-1163	76	19	)	)	PUNCT
arjefm-1163	76	20	are	be	AUX
arjefm-1163	76	21	still	still	ADV
arjefm-1163	76	22	acceptable	acceptable	ADJ
arjefm-1163	76	23	.	.	PUNCT
arjefm-1163	77	1	let	let	VERB
arjefm-1163	77	2	us	we	PRON
arjefm-1163	77	3	cite	cite	VERB
arjefm-1163	77	4	here	here	ADV
arjefm-1163	77	5	the	the	DET
arjefm-1163	77	6	paper	paper	NOUN
arjefm-1163	77	7	by	by	ADP
arjefm-1163	77	8	altman	altman	PROPN
arjefm-1163	77	9	et	et	PROPN
arjefm-1163	77	10	al	al	PROPN
arjefm-1163	77	11	.	.	PROPN
arjefm-1163	78	1	(	(	PUNCT
arjefm-1163	78	2	2017	2017	NUM
arjefm-1163	78	3	)	)	PUNCT
arjefm-1163	78	4	that	that	PRON
arjefm-1163	78	5	shows	show	VERB
arjefm-1163	78	6	the	the	DET
arjefm-1163	78	7	validity	validity	NOUN
arjefm-1163	78	8	of	of	ADP
arjefm-1163	78	9	the	the	DET
arjefm-1163	78	10	z	z	NOUN
arjefm-1163	78	11	-	-	PUNCT
arjefm-1163	78	12	score	score	NOUN
arjefm-1163	78	13	approach	approach	NOUN
arjefm-1163	78	14	internationally	internationally	ADV
arjefm-1163	78	15	with	with	ADP
arjefm-1163	78	16	large	large	ADJ
arjefm-1163	78	17	data	datum	NOUN
arjefm-1163	78	18	sets	set	NOUN
arjefm-1163	78	19	,	,	PUNCT
arjefm-1163	78	20	also	also	ADV
arjefm-1163	78	21	compared	compare	VERB
arjefm-1163	78	22	to	to	ADP
arjefm-1163	78	23	logit	logit	NOUN
arjefm-1163	78	24	models	model	NOUN
arjefm-1163	78	25	that	that	PRON
arjefm-1163	78	26	performed	perform	VERB
arjefm-1163	78	27	similarly	similarly	ADV
arjefm-1163	78	28	or	or	CCONJ
arjefm-1163	78	29	better	well	ADJ
arjefm-1163	78	30	.	.	PUNCT
arjefm-1163	79	1	it	it	PRON
arjefm-1163	79	2	is	be	AUX
arjefm-1163	79	3	also	also	ADV
arjefm-1163	79	4	worth	worth	ADJ
arjefm-1163	79	5	referencing	reference	VERB
arjefm-1163	79	6	the	the	DET
arjefm-1163	79	7	paper	paper	NOUN
arjefm-1163	79	8	by	by	ADP
arjefm-1163	79	9	barboza	barboza	PROPN
arjefm-1163	79	10	et	et	PROPN
arjefm-1163	79	11	al	al	PROPN
arjefm-1163	79	12	.	.	PROPN
arjefm-1163	80	1	(	(	PUNCT
arjefm-1163	80	2	2017	2017	NUM
arjefm-1163	80	3	)	)	PUNCT
arjefm-1163	80	4	,	,	PUNCT
arjefm-1163	80	5	which	which	PRON
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arjefm-1163	80	7	several	several	ADJ
arjefm-1163	80	8	machine	machine	NOUN
arjefm-1163	80	9	-	-	PUNCT
arjefm-1163	80	10	learning	learn	VERB
arjefm-1163	80	11	methods	method	NOUN
arjefm-1163	80	12	to	to	PART
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arjefm-1163	80	14	analysis	analysis	NOUN
arjefm-1163	80	15	and	and	CCONJ
arjefm-1163	80	16	logistic	logistic	ADJ
arjefm-1163	80	17	regression	regression	NOUN
arjefm-1163	80	18	in	in	ADP
arjefm-1163	80	19	predicting	predict	VERB
arjefm-1163	80	20	bankruptcy	bankruptcy	NOUN
arjefm-1163	80	21	.	.	PUNCT
arjefm-1163	81	1	it	it	PRON
arjefm-1163	81	2	turns	turn	VERB
arjefm-1163	81	3	out	out	ADP
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arjefm-1163	81	5	the	the	DET
arjefm-1163	81	6	altman	altman	PROPN
arjefm-1163	81	7	zscore	zscore	PROPN
arjefm-1163	81	8	variables	variable	NOUN
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arjefm-1163	81	10	relatively	relatively	ADV
arjefm-1163	81	11	well	well	ADV
arjefm-1163	81	12	in	in	ADP
arjefm-1163	81	13	other	other	ADJ
arjefm-1163	81	14	setups	setup	NOUN
arjefm-1163	81	15	and	and	CCONJ
arjefm-1163	81	16	models	model	NOUN
arjefm-1163	81	17	.	.	PUNCT
arjefm-1163	82	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	82	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	83	1	https://en.wikipedia.org/wiki/latin	https://en.wikipedia.org/wiki/latin	NOUN
arjefm-1163	83	2	https://en.wikipedia.org/wiki/forecasting	https://en.wikipedia.org/wiki/forecaste	VERB
arjefm-1163	83	3	https://en.wikipedia.org/wiki/event_(probability_theory	https://en.wikipedia.org/wiki/event_(probability_theory	NOUN
arjefm-1163	83	4	)	)	PUNCT
arjefm-1163	83	5	https://en.wikipedia.org/wiki/connotation	https://en.wikipedia.org/wiki/connotation	NOUN
arjefm-1163	84	1	https://en.wikipedia.org/wiki/uncertainty	https://en.wikipedia.org/wiki/uncertainty	NOUN
arjefm-1163	84	2	https://en.wikipedia.org/wiki/planning	https://en.wikipedia.org/wiki/planning	NOUN
arjefm-1163	85	1	https://en.wikipedia.org/wiki/statistics	https://en.wikipedia.org/wiki/statistics	ADP
arjefm-1163	85	2	https://en.wikipedia.org/wiki/statistical_inference	https://en.wikipedia.org/wiki/statistical_inference	NOUN
arjefm-1163	85	3	https://en.wikipedia.org/wiki/predictive_inference	https://en.wikipedia.org/wiki/predictive_inference	NOUN
arjefm-1163	85	4	https://en.wikipedia.org/wiki/forecasting	https://en.wikipedia.org/wiki/forecaste	VERB
arjefm-1163	85	5	https://en.wikipedia.org/wiki/time_series	https://en.wikipedia.org/wiki/time_serie	NOUN
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arjefm-1163	85	7	american	american	PROPN
arjefm-1163	85	8	research	research	PROPN
arjefm-1163	85	9	journal	journal	PROPN
arjefm-1163	85	10	of	of	ADP
arjefm-1163	85	11	economics	economic	NOUN
arjefm-1163	85	12	,	,	PUNCT
arjefm-1163	85	13	finance	finance	NOUN
arjefm-1163	85	14	and	and	CCONJ
arjefm-1163	85	15	management	management	NOUN
arjefm-1163	85	16	volume	volume	NOUN
arjefm-1163	85	17	13	13	NUM
arjefm-1163	85	18	issue	issue	NOUN
arjefm-1163	85	19	1	1	NUM
arjefm-1163	85	20	,	,	PUNCT
arjefm-1163	85	21	january	january	PROPN
arjefm-1163	85	22	-	-	PUNCT
arjefm-1163	85	23	march	march	PROPN
arjefm-1163	85	24	2025	2025	NUM
arjefm-1163	85	25	issn	issn	NOUN
arjefm-1163	85	26	:	:	PUNCT
arjefm-1163	85	27	2836	2836	NUM
arjefm-1163	85	28	-	-	SYM
arjefm-1163	85	29	9416	9416	NUM
arjefm-1163	85	30	impact	impact	NOUN
arjefm-1163	85	31	factor	factor	NOUN
arjefm-1163	85	32	:	:	PUNCT
arjefm-1163	85	33	6.41	6.41	NUM
arjefm-1163	85	34	journal	journal	NOUN
arjefm-1163	85	35	homepage	homepage	NOUN
arjefm-1163	85	36	:	:	PUNCT
arjefm-1163	85	37	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	85	38	,	,	PUNCT
arjefm-1163	85	39	email	email	NOUN
arjefm-1163	85	40	:	:	PUNCT
arjefm-1163	86	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	86	2	official	official	ADJ
arjefm-1163	86	3	journal	journal	PROPN
arjefm-1163	86	4	of	of	ADP
arjefm-1163	86	5	america	america	PROPN
arjefm-1163	86	6	serial	serial	PROPN
arjefm-1163	86	7	publication	publication	NOUN
arjefm-1163	86	8	american	american	PROPN
arjefm-1163	86	9	research	research	PROPN
arjefm-1163	86	10	journal	journal	PROPN
arjefm-1163	86	11	of	of	ADP
arjefm-1163	86	12	economics	economic	NOUN
arjefm-1163	86	13	,	,	PUNCT
arjefm-1163	86	14	finance	finance	NOUN
arjefm-1163	86	15	and	and	CCONJ
arjefm-1163	86	16	management	management	NOUN
arjefm-1163	86	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	86	18	,	,	PUNCT
arjefm-1163	86	19	email	email	NOUN
arjefm-1163	86	20	:	:	PUNCT
arjefm-1163	86	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	87	1	105	105	NUM
arjefm-1163	88	1	|	|	ADV
arjefm-1163	88	2	p	p	X
arjefm-1163	88	3	a	a	DET
arjefm-1163	88	4	g	g	NOUN
arjefm-1163	88	5	e	e	NOUN
arjefm-1163	88	6	today	today	NOUN
arjefm-1163	88	7	a	a	DET
arjefm-1163	88	8	large	large	ADJ
arjefm-1163	88	9	area	area	NOUN
arjefm-1163	88	10	of	of	ADP
arjefm-1163	88	11	finance	finance	NOUN
arjefm-1163	88	12	is	be	AUX
arjefm-1163	88	13	dedicated	dedicate	VERB
arjefm-1163	88	14	to	to	ADP
arjefm-1163	88	15	forecasting	forecast	VERB
arjefm-1163	88	16	financial	financial	ADJ
arjefm-1163	88	17	distress	distress	NOUN
arjefm-1163	88	18	or	or	CCONJ
arjefm-1163	88	19	bankruptcy	bankruptcy	NOUN
arjefm-1163	88	20	,	,	PUNCT
arjefm-1163	88	21	employing	employ	VERB
arjefm-1163	88	22	appropriate	appropriate	ADJ
arjefm-1163	88	23	methodology	methodology	NOUN
arjefm-1163	88	24	.	.	PUNCT
arjefm-1163	89	1	nonetheless	nonetheless	ADV
arjefm-1163	89	2	,	,	PUNCT
arjefm-1163	89	3	it	it	PRON
arjefm-1163	89	4	seems	seem	VERB
arjefm-1163	89	5	that	that	SCONJ
arjefm-1163	89	6	the	the	DET
arjefm-1163	89	7	finance	finance	NOUN
arjefm-1163	89	8	profession	profession	NOUN
arjefm-1163	89	9	in	in	ADP
arjefm-1163	89	10	academia	academia	NOUN
arjefm-1163	89	11	still	still	ADV
arjefm-1163	89	12	does	do	AUX
arjefm-1163	89	13	not	not	PART
arjefm-1163	89	14	recognize	recognize	VERB
arjefm-1163	89	15	this	this	DET
arjefm-1163	89	16	new	new	ADJ
arjefm-1163	89	17	methodology	methodology	NOUN
arjefm-1163	89	18	as	as	ADP
arjefm-1163	89	19	staple	staple	NOUN
arjefm-1163	89	20	content	content	NOUN
arjefm-1163	89	21	in	in	ADP
arjefm-1163	89	22	core	core	ADJ
arjefm-1163	89	23	corporate	corporate	ADJ
arjefm-1163	89	24	finance	finance	NOUN
arjefm-1163	89	25	and	and	CCONJ
arjefm-1163	89	26	accounting	accounting	NOUN
arjefm-1163	89	27	courses	course	NOUN
arjefm-1163	89	28	.	.	PUNCT
arjefm-1163	90	1	the	the	DET
arjefm-1163	90	2	notable	notable	ADJ
arjefm-1163	90	3	exceptions	exception	NOUN
arjefm-1163	90	4	are	be	AUX
arjefm-1163	90	5	textbooks	textbook	NOUN
arjefm-1163	90	6	by	by	ADP
arjefm-1163	90	7	damodaran	damodaran	NOUN
arjefm-1163	90	8	(	(	PUNCT
arjefm-1163	90	9	applied	apply	VERB
arjefm-1163	90	10	corporate	corporate	ADJ
arjefm-1163	90	11	finance	finance	NOUN
arjefm-1163	90	12	,	,	PUNCT
arjefm-1163	90	13	5th	5th	ADJ
arjefm-1163	90	14	ed	ed	NOUN
arjefm-1163	90	15	.	.	PROPN
arjefm-1163	90	16	,	,	PUNCT
arjefm-1163	90	17	damodaran	damodaran	VERB
arjefm-1163	90	18	,	,	PUNCT
arjefm-1163	90	19	2015	2015	NUM
arjefm-1163	90	20	)	)	PUNCT
arjefm-1163	90	21	and	and	CCONJ
arjefm-1163	90	22	berk	berk	PROPN
arjefm-1163	90	23	and	and	CCONJ
arjefm-1163	90	24	demarzo	demarzo	NOUN
arjefm-1163	90	25	(	(	PUNCT
arjefm-1163	90	26	corporate	corporate	ADJ
arjefm-1163	90	27	finance	finance	NOUN
arjefm-1163	90	28	,	,	PUNCT
arjefm-1163	90	29	4th	4th	ADJ
arjefm-1163	90	30	ed	ed	NOUN
arjefm-1163	90	31	.	.	PROPN
arjefm-1163	90	32	,	,	PUNCT
arjefm-1163	90	33	berk	berk	PROPN
arjefm-1163	90	34	&	&	CCONJ
arjefm-1163	90	35	demarzo	demarzo	NOUN
arjefm-1163	90	36	2017	2017	NUM
arjefm-1163	90	37	)	)	PUNCT
arjefm-1163	90	38	.	.	PUNCT
arjefm-1163	91	1	the	the	DET
arjefm-1163	91	2	methodology	methodology	NOUN
arjefm-1163	91	3	of	of	ADP
arjefm-1163	91	4	bankruptcy	bankruptcy	NOUN
arjefm-1163	91	5	modelling	modelling	NOUN
arjefm-1163	91	6	may	may	AUX
arjefm-1163	91	7	be	be	AUX
arjefm-1163	91	8	attributed	attribute	VERB
arjefm-1163	91	9	to	to	ADP
arjefm-1163	91	10	financial	financial	PROPN
arjefm-1163	91	11	micro	micro	NOUN
arjefm-1163	91	12	econometrics	econometric	NOUN
arjefm-1163	91	13	and	and	CCONJ
arjefm-1163	91	14	more	more	ADV
arjefm-1163	91	15	recently	recently	ADV
arjefm-1163	91	16	,	,	PUNCT
arjefm-1163	91	17	to	to	ADP
arjefm-1163	91	18	advanced	advanced	ADJ
arjefm-1163	91	19	data	datum	NOUN
arjefm-1163	91	20	analysis	analysis	NOUN
arjefm-1163	91	21	.	.	PUNCT
arjefm-1163	92	1	financial	financial	PROPN
arjefm-1163	92	2	micro	micro	PROPN
arjefm-1163	92	3	econometrics	econometrics	PROPN
arjefm-1163	92	4	“	"	PUNCT
arjefm-1163	92	5	emerges	emerge	VERB
arjefm-1163	92	6	as	as	ADP
arjefm-1163	92	7	a	a	DET
arjefm-1163	92	8	natural	natural	ADJ
arjefm-1163	92	9	consequence	consequence	NOUN
arjefm-1163	92	10	of	of	ADP
arjefm-1163	92	11	applying	apply	VERB
arjefm-1163	92	12	statistical	statistical	ADJ
arjefm-1163	92	13	and	and	CCONJ
arjefm-1163	92	14	econometric	econometric	ADJ
arjefm-1163	92	15	methods	method	NOUN
arjefm-1163	92	16	to	to	ADP
arjefm-1163	92	17	corporate	corporate	ADJ
arjefm-1163	92	18	finance	finance	NOUN
arjefm-1163	92	19	,	,	PUNCT
arjefm-1163	92	20	accounting	accounting	NOUN
arjefm-1163	92	21	,	,	PUNCT
arjefm-1163	92	22	and	and	CCONJ
arjefm-1163	92	23	other	other	ADJ
arjefm-1163	92	24	fields	field	NOUN
arjefm-1163	92	25	of	of	ADP
arjefm-1163	92	26	finance	finance	NOUN
arjefm-1163	92	27	;	;	PUNCT
arjefm-1163	92	28	the	the	DET
arjefm-1163	92	29	applied	apply	VERB
arjefm-1163	92	30	edge	edge	NOUN
arjefm-1163	92	31	of	of	ADP
arjefm-1163	92	32	research	research	NOUN
arjefm-1163	92	33	in	in	ADP
arjefm-1163	92	34	accounting	accounting	NOUN
arjefm-1163	92	35	and	and	CCONJ
arjefm-1163	92	36	corporate	corporate	ADJ
arjefm-1163	92	37	finance	finance	NOUN
arjefm-1163	92	38	is	be	AUX
arjefm-1163	92	39	inevitably	inevitably	ADV
arjefm-1163	92	40	linked	link	VERB
arjefm-1163	92	41	with	with	ADP
arjefm-1163	92	42	the	the	DET
arjefm-1163	92	43	use	use	NOUN
arjefm-1163	92	44	of	of	ADP
arjefm-1163	92	45	notions	notion	NOUN
arjefm-1163	92	46	such	such	ADJ
arjefm-1163	92	47	as	as	ADP
arjefm-1163	92	48	statistical	statistical	ADJ
arjefm-1163	92	49	sample	sample	NOUN
arjefm-1163	92	50	,	,	PUNCT
arjefm-1163	92	51	population	population	NOUN
arjefm-1163	92	52	,	,	PUNCT
arjefm-1163	92	53	and	and	CCONJ
arjefm-1163	92	54	the	the	DET
arjefm-1163	92	55	operation	operation	NOUN
arjefm-1163	92	56	on	on	ADP
arjefm-1163	92	57	sets	set	NOUN
arjefm-1163	92	58	of	of	ADP
arjefm-1163	92	59	microdata	microdata	NOUN
arjefm-1163	92	60	”	"	PUNCT
arjefm-1163	92	61	(	(	PUNCT
arjefm-1163	92	62	gruszczy	gruszczy	NOUN
arjefm-1163	92	63	´	´	NOUN
arjefm-1163	92	64	nski	nski	ADV
arjefm-1163	92	65	2018	2018	NUM
arjefm-1163	92	66	)	)	PUNCT
arjefm-1163	92	67	.	.	PUNCT
arjefm-1163	93	1	corporate	corporate	ADJ
arjefm-1163	93	2	governance	governance	NOUN
arjefm-1163	93	3	and	and	CCONJ
arjefm-1163	93	4	bankruptcy	bankruptcy	NOUN
arjefm-1163	93	5	risk	risk	NOUN
arjefm-1163	93	6	bankruptcy	bankruptcy	NOUN
arjefm-1163	93	7	is	be	AUX
arjefm-1163	93	8	the	the	DET
arjefm-1163	93	9	consequence	consequence	NOUN
arjefm-1163	93	10	of	of	ADP
arjefm-1163	93	11	financial	financial	ADJ
arjefm-1163	93	12	distress	distress	NOUN
arjefm-1163	93	13	,	,	PUNCT
arjefm-1163	93	14	which	which	PRON
arjefm-1163	93	15	happens	happen	VERB
arjefm-1163	93	16	when	when	SCONJ
arjefm-1163	93	17	the	the	DET
arjefm-1163	93	18	company	company	NOUN
arjefm-1163	93	19	defaults	default	VERB
arjefm-1163	93	20	its	its	PRON
arjefm-1163	93	21	financial	financial	ADJ
arjefm-1163	93	22	commitments	commitment	NOUN
arjefm-1163	93	23	.	.	PUNCT
arjefm-1163	94	1	companies	company	NOUN
arjefm-1163	94	2	try	try	VERB
arjefm-1163	94	3	to	to	PART
arjefm-1163	94	4	restructure	restructure	VERB
arjefm-1163	94	5	their	their	PRON
arjefm-1163	94	6	assets	asset	NOUN
arjefm-1163	94	7	and	and	CCONJ
arjefm-1163	94	8	liabilities	liability	NOUN
arjefm-1163	94	9	to	to	PART
arjefm-1163	94	10	avoid	avoid	VERB
arjefm-1163	94	11	bankruptcy	bankruptcy	NOUN
arjefm-1163	94	12	and	and	CCONJ
arjefm-1163	94	13	financial	financial	ADJ
arjefm-1163	94	14	distress	distress	NOUN
arjefm-1163	94	15	.	.	PUNCT
arjefm-1163	95	1	recent	recent	ADJ
arjefm-1163	95	2	studies	study	NOUN
arjefm-1163	95	3	have	have	AUX
arjefm-1163	95	4	found	find	VERB
arjefm-1163	95	5	that	that	SCONJ
arjefm-1163	95	6	corporate	corporate	ADJ
arjefm-1163	95	7	governance	governance	NOUN
arjefm-1163	95	8	mechanisms	mechanism	NOUN
arjefm-1163	95	9	can	can	AUX
arjefm-1163	95	10	improve	improve	VERB
arjefm-1163	95	11	a	a	DET
arjefm-1163	95	12	firm	firm	NOUN
arjefm-1163	95	13	's	's	PART
arjefm-1163	95	14	ability	ability	NOUN
arjefm-1163	95	15	to	to	PART
arjefm-1163	95	16	predict	predict	VERB
arjefm-1163	95	17	bankruptcy	bankruptcy	NOUN
arjefm-1163	95	18	(	(	PUNCT
arjefm-1163	95	19	dalia	dalia	PROPN
arjefm-1163	95	20	,	,	PUNCT
arjefm-1163	95	21	2023	2023	NUM
arjefm-1163	95	22	)	)	PUNCT
arjefm-1163	95	23	.	.	PUNCT
arjefm-1163	96	1	for	for	ADP
arjefm-1163	96	2	example	example	NOUN
arjefm-1163	96	3	,	,	PUNCT
arjefm-1163	96	4	fich	fich	NOUN
arjefm-1163	96	5	and	and	CCONJ
arjefm-1163	96	6	slezak	slezak	X
arjefm-1163	96	7	(	(	PUNCT
arjefm-1163	96	8	2008	2008	NUM
arjefm-1163	96	9	)	)	PUNCT
arjefm-1163	96	10	studied	study	VERB
arjefm-1163	96	11	the	the	DET
arjefm-1163	96	12	effect	effect	NOUN
arjefm-1163	96	13	of	of	ADP
arjefm-1163	96	14	corporate	corporate	ADJ
arjefm-1163	96	15	governance	governance	NOUN
arjefm-1163	96	16	characteristics	characteristic	NOUN
arjefm-1163	96	17	on	on	ADP
arjefm-1163	96	18	a	a	DET
arjefm-1163	96	19	company	company	NOUN
arjefm-1163	96	20	's	's	PART
arjefm-1163	96	21	ability	ability	NOUN
arjefm-1163	96	22	to	to	PART
arjefm-1163	96	23	predict	predict	VERB
arjefm-1163	96	24	and	and	CCONJ
arjefm-1163	96	25	avoid	avoid	VERB
arjefm-1163	96	26	bankruptcy	bankruptcy	NOUN
arjefm-1163	96	27	for	for	ADP
arjefm-1163	96	28	a	a	DET
arjefm-1163	96	29	sample	sample	NOUN
arjefm-1163	96	30	of	of	ADP
arjefm-1163	96	31	781	781	NUM
arjefm-1163	96	32	usa	usa	PROPN
arjefm-1163	96	33	companies	company	NOUN
arjefm-1163	96	34	from	from	ADP
arjefm-1163	96	35	1992	1992	NUM
arjefm-1163	96	36	to	to	ADP
arjefm-1163	96	37	2000	2000	NUM
arjefm-1163	96	38	.	.	PUNCT
arjefm-1163	97	1	the	the	DET
arjefm-1163	97	2	results	result	NOUN
arjefm-1163	97	3	indicated	indicate	VERB
arjefm-1163	97	4	that	that	SCONJ
arjefm-1163	97	5	a	a	DET
arjefm-1163	97	6	large	large	ADJ
arjefm-1163	97	7	number	number	NOUN
arjefm-1163	97	8	of	of	ADP
arjefm-1163	97	9	directors	director	NOUN
arjefm-1163	97	10	,	,	PUNCT
arjefm-1163	97	11	the	the	DET
arjefm-1163	97	12	more	more	ADV
arjefm-1163	97	13	independent	independent	ADJ
arjefm-1163	97	14	directors	director	NOUN
arjefm-1163	97	15	,	,	PUNCT
arjefm-1163	97	16	and	and	CCONJ
arjefm-1163	97	17	the	the	DET
arjefm-1163	97	18	large	large	ADJ
arjefm-1163	97	19	ownership	ownership	NOUN
arjefm-1163	97	20	of	of	ADP
arjefm-1163	97	21	inside	inside	ADJ
arjefm-1163	97	22	directors	director	NOUN
arjefm-1163	97	23	have	have	VERB
arjefm-1163	97	24	a	a	DET
arjefm-1163	97	25	significant	significant	ADJ
arjefm-1163	97	26	negative	negative	ADJ
arjefm-1163	97	27	effect	effect	NOUN
arjefm-1163	97	28	on	on	ADP
arjefm-1163	97	29	bankruptcy	bankruptcy	NOUN
arjefm-1163	97	30	risk	risk	NOUN
arjefm-1163	97	31	.	.	PUNCT
arjefm-1163	98	1	companies	company	NOUN
arjefm-1163	98	2	with	with	ADP
arjefm-1163	98	3	good	good	ADJ
arjefm-1163	98	4	governance	governance	NOUN
arjefm-1163	98	5	are	be	AUX
arjefm-1163	98	6	less	less	ADV
arjefm-1163	98	7	likely	likely	ADJ
arjefm-1163	98	8	to	to	PART
arjefm-1163	98	9	suffer	suffer	VERB
arjefm-1163	98	10	financial	financial	ADJ
arjefm-1163	98	11	distress	distress	NOUN
arjefm-1163	98	12	.	.	PUNCT
arjefm-1163	99	1	in	in	ADP
arjefm-1163	99	2	this	this	DET
arjefm-1163	99	3	context	context	NOUN
arjefm-1163	99	4	,	,	PUNCT
arjefm-1163	99	5	hui	hui	PROPN
arjefm-1163	99	6	and	and	CCONJ
arjefm-1163	99	7	jing	jing	PROPN
arjefm-1163	99	8	-	-	PUNCT
arjefm-1163	99	9	jing	jing	PROPN
arjefm-1163	99	10	(	(	PUNCT
arjefm-1163	99	11	2008	2008	NUM
arjefm-1163	99	12	)	)	PUNCT
arjefm-1163	99	13	examined	examine	VERB
arjefm-1163	99	14	the	the	DET
arjefm-1163	99	15	relationship	relationship	NOUN
arjefm-1163	99	16	between	between	ADP
arjefm-1163	99	17	corporate	corporate	ADJ
arjefm-1163	99	18	governance	governance	NOUN
arjefm-1163	99	19	mechanisms	mechanism	NOUN
arjefm-1163	99	20	and	and	CCONJ
arjefm-1163	99	21	financial	financial	ADJ
arjefm-1163	99	22	distress	distress	NOUN
arjefm-1163	99	23	costs	cost	NOUN
arjefm-1163	99	24	for	for	ADP
arjefm-1163	99	25	a	a	DET
arjefm-1163	99	26	sample	sample	NOUN
arjefm-1163	99	27	of	of	ADP
arjefm-1163	99	28	193	193	NUM
arjefm-1163	99	29	companies	company	NOUN
arjefm-1163	99	30	listed	list	VERB
arjefm-1163	99	31	on	on	ADP
arjefm-1163	99	32	the	the	DET
arjefm-1163	99	33	shanghai	shanghai	PROPN
arjefm-1163	99	34	stock	stock	PROPN
arjefm-1163	99	35	exchange	exchange	PROPN
arjefm-1163	99	36	during	during	ADP
arjefm-1163	99	37	the	the	DET
arjefm-1163	99	38	period	period	NOUN
arjefm-1163	99	39	2000	2000	NUM
arjefm-1163	99	40	-	-	SYM
arjefm-1163	99	41	2006	2006	NUM
arjefm-1163	99	42	.	.	PUNCT
arjefm-1163	100	1	the	the	DET
arjefm-1163	100	2	results	result	NOUN
arjefm-1163	100	3	demonstrated	demonstrate	VERB
arjefm-1163	100	4	a	a	DET
arjefm-1163	100	5	significant	significant	ADJ
arjefm-1163	100	6	negative	negative	ADJ
arjefm-1163	100	7	impact	impact	NOUN
arjefm-1163	100	8	of	of	ADP
arjefm-1163	100	9	board	board	NOUN
arjefm-1163	100	10	independence	independence	NOUN
arjefm-1163	100	11	and	and	CCONJ
arjefm-1163	100	12	the	the	DET
arjefm-1163	100	13	proportion	proportion	NOUN
arjefm-1163	100	14	of	of	ADP
arjefm-1163	100	15	companies	company	NOUN
arjefm-1163	100	16	'	'	PART
arjefm-1163	100	17	shares	share	NOUN
arjefm-1163	100	18	owned	own	VERB
arjefm-1163	100	19	by	by	ADP
arjefm-1163	100	20	the	the	DET
arjefm-1163	100	21	state	state	NOUN
arjefm-1163	100	22	on	on	ADP
arjefm-1163	100	23	the	the	DET
arjefm-1163	100	24	costs	cost	NOUN
arjefm-1163	100	25	of	of	ADP
arjefm-1163	100	26	financial	financial	ADJ
arjefm-1163	100	27	distress	distress	NOUN
arjefm-1163	100	28	(	(	PUNCT
arjefm-1163	100	29	dalia	dalia	PROPN
arjefm-1163	100	30	,	,	PUNCT
arjefm-1163	100	31	2023	2023	NUM
arjefm-1163	100	32	)	)	PUNCT
arjefm-1163	100	33	.	.	PUNCT
arjefm-1163	101	1	further	far	ADV
arjefm-1163	101	2	,	,	PUNCT
arjefm-1163	101	3	board	board	NOUN
arjefm-1163	101	4	size	size	NOUN
arjefm-1163	101	5	and	and	CCONJ
arjefm-1163	101	6	institutional	institutional	ADJ
arjefm-1163	101	7	ownership	ownership	NOUN
arjefm-1163	101	8	were	be	AUX
arjefm-1163	101	9	found	find	VERB
arjefm-1163	101	10	to	to	PART
arjefm-1163	101	11	have	have	VERB
arjefm-1163	101	12	an	an	DET
arjefm-1163	101	13	insignificant	insignificant	ADJ
arjefm-1163	101	14	impact	impact	NOUN
arjefm-1163	101	15	on	on	ADP
arjefm-1163	101	16	bankruptcy	bankruptcy	NOUN
arjefm-1163	101	17	risk	risk	NOUN
arjefm-1163	101	18	.	.	PUNCT
arjefm-1163	102	1	conversely	conversely	ADV
arjefm-1163	102	2	,	,	PUNCT
arjefm-1163	102	3	darrat	darrat	NOUN
arjefm-1163	102	4	et	et	PROPN
arjefm-1163	102	5	al	al	PROPN
arjefm-1163	102	6	.	.	PROPN
arjefm-1163	103	1	(	(	PUNCT
arjefm-1163	103	2	2014	2014	NUM
arjefm-1163	103	3	)	)	PUNCT
arjefm-1163	103	4	studied	study	VERB
arjefm-1163	103	5	the	the	DET
arjefm-1163	103	6	impact	impact	NOUN
arjefm-1163	103	7	of	of	ADP
arjefm-1163	103	8	corporate	corporate	ADJ
arjefm-1163	103	9	governance	governance	NOUN
arjefm-1163	103	10	on	on	ADP
arjefm-1163	103	11	bankruptcy	bankruptcy	NOUN
arjefm-1163	103	12	risk	risk	NOUN
arjefm-1163	103	13	for	for	ADP
arjefm-1163	103	14	a	a	DET
arjefm-1163	103	15	sample	sample	NOUN
arjefm-1163	103	16	of	of	ADP
arjefm-1163	103	17	217	217	NUM
arjefm-1163	103	18	usa	usa	PROPN
arjefm-1163	103	19	bankrupt	bankrupt	PROPN
arjefm-1163	103	20	companies	company	NOUN
arjefm-1163	103	21	during	during	ADP
arjefm-1163	103	22	1996	1996	NUM
arjefm-1163	103	23	-	-	SYM
arjefm-1163	103	24	2006	2006	NUM
arjefm-1163	103	25	.	.	PUNCT
arjefm-1163	104	1	the	the	DET
arjefm-1163	104	2	results	result	NOUN
arjefm-1163	104	3	documented	document	VERB
arjefm-1163	104	4	that	that	SCONJ
arjefm-1163	104	5	the	the	DET
arjefm-1163	104	6	large	large	ADJ
arjefm-1163	104	7	number	number	NOUN
arjefm-1163	104	8	of	of	ADP
arjefm-1163	104	9	directors	director	NOUN
arjefm-1163	104	10	reduced	reduce	VERB
arjefm-1163	104	11	bankruptcy	bankruptcy	NOUN
arjefm-1163	104	12	risk	risk	NOUN
arjefm-1163	104	13	.	.	PUNCT
arjefm-1163	105	1	these	these	DET
arjefm-1163	105	2	results	result	NOUN
arjefm-1163	105	3	also	also	ADV
arjefm-1163	105	4	suggested	suggest	VERB
arjefm-1163	105	5	that	that	SCONJ
arjefm-1163	105	6	the	the	DET
arjefm-1163	105	7	proportion	proportion	NOUN
arjefm-1163	105	8	of	of	ADP
arjefm-1163	105	9	inside	inside	ADJ
arjefm-1163	105	10	directors	director	NOUN
arjefm-1163	105	11	is	be	AUX
arjefm-1163	105	12	negatively	negatively	ADV
arjefm-1163	105	13	associated	associate	VERB
arjefm-1163	105	14	with	with	ADP
arjefm-1163	105	15	bankruptcy	bankruptcy	NOUN
arjefm-1163	105	16	risk	risk	NOUN
arjefm-1163	105	17	.	.	PUNCT
arjefm-1163	106	1	shahwan	shahwan	PROPN
arjefm-1163	106	2	and	and	CCONJ
arjefm-1163	106	3	habib	habib	PROPN
arjefm-1163	106	4	(	(	PUNCT
arjefm-1163	106	5	2020	2020	NUM
arjefm-1163	106	6	)	)	PUNCT
arjefm-1163	106	7	found	find	VERB
arjefm-1163	106	8	an	an	DET
arjefm-1163	106	9	insignificant	insignificant	ADJ
arjefm-1163	106	10	negative	negative	ADJ
arjefm-1163	106	11	impact	impact	NOUN
arjefm-1163	106	12	of	of	ADP
arjefm-1163	106	13	the	the	DET
arjefm-1163	106	14	board	board	NOUN
arjefm-1163	106	15	of	of	ADP
arjefm-1163	106	16	directors	director	NOUN
arjefm-1163	106	17	'	'	PART
arjefm-1163	106	18	structure	structure	NOUN
arjefm-1163	106	19	,	,	PUNCT
arjefm-1163	106	20	ownership	ownership	NOUN
arjefm-1163	106	21	structure	structure	NOUN
arjefm-1163	106	22	,	,	PUNCT
arjefm-1163	106	23	shareholders	shareholder	NOUN
arjefm-1163	106	24	'	'	PART
arjefm-1163	106	25	rights	right	NOUN
arjefm-1163	106	26	,	,	PUNCT
arjefm-1163	106	27	and	and	CCONJ
arjefm-1163	106	28	investor	investor	NOUN
arjefm-1163	106	29	relations	relation	NOUN
arjefm-1163	106	30	on	on	ADP
arjefm-1163	106	31	companies	company	NOUN
arjefm-1163	106	32	'	'	PART
arjefm-1163	106	33	financial	financial	ADJ
arjefm-1163	106	34	distress	distress	NOUN
arjefm-1163	106	35	.	.	PUNCT
arjefm-1163	107	1	further	far	ADV
arjefm-1163	107	2	,	,	PUNCT
arjefm-1163	107	3	in	in	ADP
arjefm-1163	107	4	the	the	DET
arjefm-1163	107	5	sri	sri	ADJ
arjefm-1163	107	6	lankan	lankan	PROPN
arjefm-1163	107	7	context	context	NOUN
arjefm-1163	107	8	,	,	PUNCT
arjefm-1163	107	9	uduwalage	uduwalage	NOUN
arjefm-1163	107	10	(	(	PUNCT
arjefm-1163	107	11	2021	2021	NUM
arjefm-1163	107	12	)	)	PUNCT
arjefm-1163	107	13	investigated	investigate	VERB
arjefm-1163	107	14	the	the	DET
arjefm-1163	107	15	relationship	relationship	NOUN
arjefm-1163	107	16	between	between	ADP
arjefm-1163	107	17	corporate	corporate	ADJ
arjefm-1163	107	18	governance	governance	NOUN
arjefm-1163	107	19	mechanisms	mechanism	NOUN
arjefm-1163	107	20	and	and	CCONJ
arjefm-1163	107	21	a	a	DET
arjefm-1163	107	22	company	company	NOUN
arjefm-1163	107	23	's	's	PART
arjefm-1163	107	24	financial	financial	ADJ
arjefm-1163	107	25	distress	distress	NOUN
arjefm-1163	107	26	for	for	ADP
arjefm-1163	107	27	a	a	DET
arjefm-1163	107	28	sample	sample	NOUN
arjefm-1163	107	29	of	of	ADP
arjefm-1163	107	30	205	205	NUM
arjefm-1163	107	31	non	non	ADJ
arjefm-1163	107	32	-	-	ADJ
arjefm-1163	107	33	financial	financial	ADJ
arjefm-1163	107	34	companies	company	NOUN
arjefm-1163	107	35	listed	list	VERB
arjefm-1163	107	36	on	on	ADP
arjefm-1163	107	37	the	the	DET
arjefm-1163	107	38	colombo	colombo	NOUN
arjefm-1163	107	39	stock	stock	NOUN
arjefm-1163	107	40	exchange	exchange	NOUN
arjefm-1163	107	41	in	in	ADP
arjefm-1163	107	42	2012	2012	NUM
arjefm-1163	107	43	.	.	PUNCT
arjefm-1163	108	1	uduwalage	uduwalage	NOUN
arjefm-1163	108	2	found	find	VERB
arjefm-1163	108	3	that	that	SCONJ
arjefm-1163	108	4	board	board	NOUN
arjefm-1163	108	5	size	size	NOUN
arjefm-1163	108	6	,	,	PUNCT
arjefm-1163	108	7	board	board	NOUN
arjefm-1163	108	8	independence	independence	NOUN
arjefm-1163	108	9	,	,	PUNCT
arjefm-1163	108	10	board	board	NOUN
arjefm-1163	108	11	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	108	12	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	108	13	american	american	PROPN
arjefm-1163	108	14	research	research	PROPN
arjefm-1163	108	15	journal	journal	PROPN
arjefm-1163	108	16	of	of	ADP
arjefm-1163	108	17	economics	economic	NOUN
arjefm-1163	108	18	,	,	PUNCT
arjefm-1163	108	19	finance	finance	NOUN
arjefm-1163	108	20	and	and	CCONJ
arjefm-1163	108	21	management	management	NOUN
arjefm-1163	108	22	volume	volume	NOUN
arjefm-1163	108	23	13	13	NUM
arjefm-1163	108	24	issue	issue	NOUN
arjefm-1163	108	25	1	1	NUM
arjefm-1163	108	26	,	,	PUNCT
arjefm-1163	108	27	january	january	PROPN
arjefm-1163	108	28	-	-	PUNCT
arjefm-1163	108	29	march	march	PROPN
arjefm-1163	108	30	2025	2025	NUM
arjefm-1163	108	31	issn	issn	NOUN
arjefm-1163	108	32	:	:	PUNCT
arjefm-1163	108	33	2836	2836	NUM
arjefm-1163	108	34	-	-	SYM
arjefm-1163	108	35	9416	9416	NUM
arjefm-1163	108	36	impact	impact	NOUN
arjefm-1163	108	37	factor	factor	NOUN
arjefm-1163	108	38	:	:	PUNCT
arjefm-1163	108	39	6.41	6.41	NUM
arjefm-1163	108	40	journal	journal	NOUN
arjefm-1163	108	41	homepage	homepage	NOUN
arjefm-1163	108	42	:	:	PUNCT
arjefm-1163	108	43	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	108	44	,	,	PUNCT
arjefm-1163	108	45	email	email	NOUN
arjefm-1163	108	46	:	:	PUNCT
arjefm-1163	108	47	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	108	48	official	official	ADJ
arjefm-1163	108	49	journal	journal	PROPN
arjefm-1163	108	50	of	of	ADP
arjefm-1163	108	51	america	america	PROPN
arjefm-1163	108	52	serial	serial	PROPN
arjefm-1163	108	53	publication	publication	NOUN
arjefm-1163	108	54	american	american	PROPN
arjefm-1163	108	55	research	research	PROPN
arjefm-1163	108	56	journal	journal	PROPN
arjefm-1163	108	57	of	of	ADP
arjefm-1163	108	58	economics	economic	NOUN
arjefm-1163	108	59	,	,	PUNCT
arjefm-1163	108	60	finance	finance	NOUN
arjefm-1163	108	61	and	and	CCONJ
arjefm-1163	108	62	management	management	NOUN
arjefm-1163	108	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	108	64	,	,	PUNCT
arjefm-1163	108	65	email	email	NOUN
arjefm-1163	108	66	:	:	PUNCT
arjefm-1163	109	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	109	2	106	106	NUM
arjefm-1163	110	1	|	|	ADV
arjefm-1163	110	2	p	p	X
arjefm-1163	110	3	a	a	DET
arjefm-1163	110	4	g	g	NOUN
arjefm-1163	110	5	e	e	NOUN
arjefm-1163	110	6	ownership	ownership	NOUN
arjefm-1163	110	7	,	,	PUNCT
arjefm-1163	110	8	institutional	institutional	ADJ
arjefm-1163	110	9	ownership	ownership	NOUN
arjefm-1163	110	10	,	,	PUNCT
arjefm-1163	110	11	and	and	CCONJ
arjefm-1163	110	12	non	non	ADJ
arjefm-1163	110	13	-	-	ADJ
arjefm-1163	110	14	institutional	institutional	ADJ
arjefm-1163	110	15	ownership	ownership	NOUN
arjefm-1163	110	16	concentration	concentration	NOUN
arjefm-1163	110	17	enhanced	enhance	VERB
arjefm-1163	110	18	a	a	DET
arjefm-1163	110	19	company	company	NOUN
arjefm-1163	110	20	's	's	PART
arjefm-1163	110	21	prediction	prediction	NOUN
arjefm-1163	110	22	of	of	ADP
arjefm-1163	110	23	financial	financial	ADJ
arjefm-1163	110	24	distress	distress	NOUN
arjefm-1163	110	25	.	.	PUNCT
arjefm-1163	111	1	empirical	empirical	ADJ
arjefm-1163	111	2	review	review	NOUN
arjefm-1163	111	3	begum	begum	PROPN
arjefm-1163	111	4	,	,	PUNCT
arjefm-1163	111	5	sarker	sarker	NOUN
arjefm-1163	111	6	and	and	CCONJ
arjefm-1163	111	7	nahar	nahar	PROPN
arjefm-1163	111	8	(	(	PUNCT
arjefm-1163	111	9	2023	2023	NUM
arjefm-1163	111	10	)	)	PUNCT
arjefm-1163	111	11	investigated	investigate	VERB
arjefm-1163	111	12	the	the	DET
arjefm-1163	111	13	relationship	relationship	NOUN
arjefm-1163	111	14	between	between	ADP
arjefm-1163	111	15	corporate	corporate	ADJ
arjefm-1163	111	16	governance	governance	NOUN
arjefm-1163	111	17	and	and	CCONJ
arjefm-1163	111	18	the	the	DET
arjefm-1163	111	19	likelihood	likelihood	NOUN
arjefm-1163	111	20	of	of	ADP
arjefm-1163	111	21	financial	financial	ADJ
arjefm-1163	111	22	distress	distress	NOUN
arjefm-1163	111	23	.	.	PUNCT
arjefm-1163	112	1	to	to	PART
arjefm-1163	112	2	evaluate	evaluate	VERB
arjefm-1163	112	3	the	the	DET
arjefm-1163	112	4	impact	impact	NOUN
arjefm-1163	112	5	of	of	ADP
arjefm-1163	112	6	corporate	corporate	ADJ
arjefm-1163	112	7	governance	governance	NOUN
arjefm-1163	112	8	on	on	ADP
arjefm-1163	112	9	financial	financial	ADJ
arjefm-1163	112	10	distress	distress	NOUN
arjefm-1163	112	11	,	,	PUNCT
arjefm-1163	112	12	a	a	DET
arjefm-1163	112	13	multiple	multiple	ADJ
arjefm-1163	112	14	regression	regression	NOUN
arjefm-1163	112	15	model	model	NOUN
arjefm-1163	112	16	and	and	CCONJ
arjefm-1163	112	17	longitudinal	longitudinal	ADJ
arjefm-1163	112	18	panel	panel	NOUN
arjefm-1163	112	19	data	datum	NOUN
arjefm-1163	112	20	are	be	AUX
arjefm-1163	112	21	used	use	VERB
arjefm-1163	112	22	.	.	PUNCT
arjefm-1163	113	1	corporate	corporate	ADJ
arjefm-1163	113	2	governance	governance	NOUN
arjefm-1163	113	3	is	be	AUX
arjefm-1163	113	4	determined	determine	VERB
arjefm-1163	113	5	by	by	ADP
arjefm-1163	113	6	the	the	DET
arjefm-1163	113	7	board	board	NOUN
arjefm-1163	113	8	of	of	ADP
arjefm-1163	113	9	directors	director	NOUN
arjefm-1163	113	10	,	,	PUNCT
arjefm-1163	113	11	audit	audit	NOUN
arjefm-1163	113	12	committee	committee	NOUN
arjefm-1163	113	13	,	,	PUNCT
arjefm-1163	113	14	and	and	CCONJ
arjefm-1163	113	15	ownership	ownership	NOUN
arjefm-1163	113	16	structure	structure	NOUN
arjefm-1163	113	17	,	,	PUNCT
arjefm-1163	113	18	whereas	whereas	SCONJ
arjefm-1163	113	19	the	the	DET
arjefm-1163	113	20	altman	altman	PROPN
arjefm-1163	113	21	z	z	PROPN
arjefm-1163	113	22	-	-	PUNCT
arjefm-1163	113	23	score	score	NOUN
arjefm-1163	113	24	is	be	AUX
arjefm-1163	113	25	used	use	VERB
arjefm-1163	113	26	to	to	PART
arjefm-1163	113	27	indicate	indicate	VERB
arjefm-1163	113	28	financial	financial	ADJ
arjefm-1163	113	29	distress	distress	NOUN
arjefm-1163	113	30	.	.	PUNCT
arjefm-1163	114	1	the	the	DET
arjefm-1163	114	2	findings	finding	NOUN
arjefm-1163	114	3	imply	imply	VERB
arjefm-1163	114	4	that	that	SCONJ
arjefm-1163	114	5	financial	financial	ADJ
arjefm-1163	114	6	distress	distress	NOUN
arjefm-1163	114	7	is	be	AUX
arjefm-1163	114	8	influenced	influence	VERB
arjefm-1163	114	9	by	by	ADP
arjefm-1163	114	10	corporate	corporate	ADJ
arjefm-1163	114	11	governance	governance	NOUN
arjefm-1163	114	12	variables	variable	NOUN
arjefm-1163	114	13	(	(	PUNCT
arjefm-1163	114	14	board	board	NOUN
arjefm-1163	114	15	independence	independence	NOUN
arjefm-1163	114	16	,	,	PUNCT
arjefm-1163	114	17	auditor	auditor	NOUN
arjefm-1163	114	18	independence	independence	NOUN
arjefm-1163	114	19	,	,	PUNCT
arjefm-1163	114	20	auditor	auditor	NOUN
arjefm-1163	114	21	opinion	opinion	NOUN
arjefm-1163	114	22	,	,	PUNCT
arjefm-1163	114	23	sponsor	sponsor	NOUN
arjefm-1163	114	24	directors	director	NOUN
arjefm-1163	114	25	ownership	ownership	NOUN
arjefm-1163	114	26	,	,	PUNCT
arjefm-1163	114	27	and	and	CCONJ
arjefm-1163	114	28	foreign	foreign	ADJ
arjefm-1163	114	29	shareholders	shareholder	NOUN
arjefm-1163	114	30	)	)	PUNCT
arjefm-1163	114	31	,	,	PUNCT
arjefm-1163	114	32	and	and	CCONJ
arjefm-1163	114	33	firm	firm	ADJ
arjefm-1163	114	34	-	-	PUNCT
arjefm-1163	114	35	level	level	NOUN
arjefm-1163	114	36	variables	variable	NOUN
arjefm-1163	114	37	(	(	PUNCT
arjefm-1163	114	38	sales	sale	NOUN
arjefm-1163	114	39	growth	growth	NOUN
arjefm-1163	114	40	,	,	PUNCT
arjefm-1163	114	41	performance	performance	NOUN
arjefm-1163	114	42	,	,	PUNCT
arjefm-1163	114	43	liquidity	liquidity	NOUN
arjefm-1163	114	44	,	,	PUNCT
arjefm-1163	114	45	firm	firm	ADJ
arjefm-1163	114	46	size	size	NOUN
arjefm-1163	114	47	)	)	PUNCT
arjefm-1163	114	48	.	.	PUNCT
arjefm-1163	115	1	from	from	ADP
arjefm-1163	115	2	an	an	DET
arjefm-1163	115	3	academic	academic	ADJ
arjefm-1163	115	4	standpoint	standpoint	NOUN
arjefm-1163	115	5	,	,	PUNCT
arjefm-1163	115	6	this	this	DET
arjefm-1163	115	7	paper	paper	NOUN
arjefm-1163	115	8	adds	add	VERB
arjefm-1163	115	9	to	to	ADP
arjefm-1163	115	10	our	our	PRON
arjefm-1163	115	11	understanding	understanding	NOUN
arjefm-1163	115	12	of	of	ADP
arjefm-1163	115	13	the	the	DET
arjefm-1163	115	14	association	association	NOUN
arjefm-1163	115	15	between	between	ADP
arjefm-1163	115	16	corporate	corporate	ADJ
arjefm-1163	115	17	governance	governance	NOUN
arjefm-1163	115	18	practices	practice	NOUN
arjefm-1163	115	19	and	and	CCONJ
arjefm-1163	115	20	the	the	DET
arjefm-1163	115	21	risk	risk	NOUN
arjefm-1163	115	22	of	of	ADP
arjefm-1163	115	23	financial	financial	ADJ
arjefm-1163	115	24	distress	distress	NOUN
arjefm-1163	115	25	in	in	ADP
arjefm-1163	115	26	emerging	emerge	VERB
arjefm-1163	115	27	markets	market	NOUN
arjefm-1163	115	28	like	like	ADP
arjefm-1163	115	29	bangladesh	bangladesh	NOUN
arjefm-1163	115	30	.	.	PUNCT
arjefm-1163	116	1	the	the	DET
arjefm-1163	116	2	findings	finding	NOUN
arjefm-1163	116	3	may	may	AUX
arjefm-1163	116	4	encourage	encourage	VERB
arjefm-1163	116	5	bangladeshi	bangladeshi	ADJ
arjefm-1163	116	6	listed	list	VERB
arjefm-1163	116	7	companies	company	NOUN
arjefm-1163	116	8	to	to	PART
arjefm-1163	116	9	follow	follow	VERB
arjefm-1163	116	10	and	and	CCONJ
arjefm-1163	116	11	implement	implement	VERB
arjefm-1163	116	12	good	good	ADJ
arjefm-1163	116	13	corporate	corporate	ADJ
arjefm-1163	116	14	governance	governance	NOUN
arjefm-1163	116	15	practices	practice	NOUN
arjefm-1163	116	16	,	,	PUNCT
arjefm-1163	116	17	increasing	increase	VERB
arjefm-1163	116	18	investor	investor	NOUN
arjefm-1163	116	19	,	,	PUNCT
arjefm-1163	116	20	regulator	regulator	NOUN
arjefm-1163	116	21	,	,	PUNCT
arjefm-1163	116	22	and	and	CCONJ
arjefm-1163	116	23	stakeholder	stakeholder	NOUN
arjefm-1163	116	24	confidence	confidence	NOUN
arjefm-1163	116	25	.	.	PUNCT
arjefm-1163	117	1	alberto	alberto	PROPN
arjefm-1163	117	2	,	,	PUNCT
arjefm-1163	117	3	·	·	PUNCT
arjefm-1163	117	4	et	et	PROPN
arjefm-1163	117	5	al	al	PROPN
arjefm-1163	117	6	(	(	PUNCT
arjefm-1163	117	7	2022	2022	NUM
arjefm-1163	117	8	)	)	PUNCT
arjefm-1163	117	9	compare	compare	VERB
arjefm-1163	117	10	the	the	DET
arjefm-1163	117	11	performance	performance	NOUN
arjefm-1163	117	12	of	of	ADP
arjefm-1163	117	13	corporate	corporate	ADJ
arjefm-1163	117	14	governance	governance	NOUN
arjefm-1163	117	15	variables	variable	NOUN
arjefm-1163	117	16	in	in	ADP
arjefm-1163	117	17	predicting	predict	VERB
arjefm-1163	117	18	corporate	corporate	ADJ
arjefm-1163	117	19	defaults	default	NOUN
arjefm-1163	117	20	,	,	PUNCT
arjefm-1163	117	21	using	use	VERB
arjefm-1163	117	22	both	both	CCONJ
arjefm-1163	117	23	the	the	DET
arjefm-1163	117	24	logit	logit	NOUN
arjefm-1163	117	25	and	and	CCONJ
arjefm-1163	117	26	random	random	ADJ
arjefm-1163	117	27	forest	forest	NOUN
arjefm-1163	117	28	models	model	NOUN
arjefm-1163	117	29	,	,	PUNCT
arjefm-1163	117	30	which	which	PRON
arjefm-1163	117	31	previous	previous	ADJ
arjefm-1163	117	32	researchers	researcher	NOUN
arjefm-1163	117	33	have	have	AUX
arjefm-1163	117	34	deemed	deem	VERB
arjefm-1163	117	35	to	to	PART
arjefm-1163	117	36	be	be	AUX
arjefm-1163	117	37	the	the	DET
arjefm-1163	117	38	most	most	ADV
arjefm-1163	117	39	efficient	efficient	ADJ
arjefm-1163	117	40	machine	machine	NOUN
arjefm-1163	117	41	learning	learn	VERB
arjefm-1163	117	42	techniques	technique	NOUN
arjefm-1163	117	43	.	.	PUNCT
arjefm-1163	118	1	they	they	PRON
arjefm-1163	118	2	results	result	VERB
arjefm-1163	118	3	show	show	VERB
arjefm-1163	118	4	that	that	SCONJ
arjefm-1163	118	5	the	the	DET
arjefm-1163	118	6	use	use	NOUN
arjefm-1163	118	7	of	of	ADP
arjefm-1163	118	8	corporate	corporate	ADJ
arjefm-1163	118	9	governance	governance	NOUN
arjefm-1163	118	10	variables	variable	NOUN
arjefm-1163	118	11	–	–	PUNCT
arjefm-1163	118	12	especially	especially	ADV
arjefm-1163	118	13	with	with	ADP
arjefm-1163	118	14	regards	regard	NOUN
arjefm-1163	118	15	to	to	ADP
arjefm-1163	118	16	ceo	ceo	NOUN
arjefm-1163	118	17	renewal	renewal	NOUN
arjefm-1163	118	18	and	and	CCONJ
arjefm-1163	118	19	stability	stability	NOUN
arjefm-1163	118	20	in	in	ADP
arjefm-1163	118	21	the	the	DET
arjefm-1163	118	22	composition	composition	NOUN
arjefm-1163	118	23	of	of	ADP
arjefm-1163	118	24	the	the	DET
arjefm-1163	118	25	board	board	NOUN
arjefm-1163	118	26	of	of	ADP
arjefm-1163	118	27	directors	director	NOUN
arjefm-1163	118	28	–	–	PUNCT
arjefm-1163	118	29	increases	increase	VERB
arjefm-1163	118	30	the	the	DET
arjefm-1163	118	31	accuracy	accuracy	NOUN
arjefm-1163	118	32	of	of	ADP
arjefm-1163	118	33	the	the	DET
arjefm-1163	118	34	random	random	ADJ
arjefm-1163	118	35	forest	forest	NOUN
arjefm-1163	118	36	technique	technique	NOUN
arjefm-1163	118	37	and	and	CCONJ
arjefm-1163	118	38	influences	influence	VERB
arjefm-1163	118	39	the	the	DET
arjefm-1163	118	40	success	success	NOUN
arjefm-1163	118	41	of	of	ADP
arjefm-1163	118	42	the	the	DET
arjefm-1163	118	43	turnaround	turnaround	NOUN
arjefm-1163	118	44	process	process	NOUN
arjefm-1163	118	45	.	.	PUNCT
arjefm-1163	119	1	this	this	DET
arjefm-1163	119	2	paper	paper	NOUN
arjefm-1163	119	3	also	also	ADV
arjefm-1163	119	4	confirms	confirm	VERB
arjefm-1163	119	5	the	the	DET
arjefm-1163	119	6	random	random	ADJ
arjefm-1163	119	7	forest	forest	NOUN
arjefm-1163	119	8	technique	technique	NOUN
arjefm-1163	119	9	’s	’s	PART
arjefm-1163	119	10	ability	ability	NOUN
arjefm-1163	119	11	to	to	PART
arjefm-1163	119	12	significantly	significantly	ADV
arjefm-1163	119	13	outperform	outperform	VERB
arjefm-1163	119	14	the	the	DET
arjefm-1163	119	15	logit	logit	NOUN
arjefm-1163	119	16	model	model	NOUN
arjefm-1163	119	17	in	in	ADP
arjefm-1163	119	18	terms	term	NOUN
arjefm-1163	119	19	of	of	ADP
arjefm-1163	119	20	accuracy	accuracy	NOUN
arjefm-1163	119	21	.	.	PUNCT
arjefm-1163	120	1	okoye	okoye	PROPN
arjefm-1163	120	2	and	and	CCONJ
arjefm-1163	120	3	okoye	okoye	PROPN
arjefm-1163	120	4	(	(	PUNCT
arjefm-1163	120	5	2022	2022	NUM
arjefm-1163	120	6	)	)	PUNCT
arjefm-1163	120	7	investigated	investigate	VERB
arjefm-1163	120	8	the	the	DET
arjefm-1163	120	9	effect	effect	NOUN
arjefm-1163	120	10	of	of	ADP
arjefm-1163	120	11	corporate	corporate	ADJ
arjefm-1163	120	12	governance	governance	NOUN
arjefm-1163	120	13	on	on	ADP
arjefm-1163	120	14	bankruptcy	bankruptcy	NOUN
arjefm-1163	120	15	risk	risk	NOUN
arjefm-1163	120	16	in	in	ADP
arjefm-1163	120	17	deposit	deposit	NOUN
arjefm-1163	120	18	money	money	NOUN
arjefm-1163	120	19	banks	bank	NOUN
arjefm-1163	120	20	in	in	ADP
arjefm-1163	120	21	nigeria	nigeria	PROPN
arjefm-1163	120	22	,	,	PUNCT
arjefm-1163	120	23	using	use	VERB
arjefm-1163	120	24	board	board	NOUN
arjefm-1163	120	25	of	of	ADP
arjefm-1163	120	26	directors	director	NOUN
arjefm-1163	120	27	’	'	PUNCT
arjefm-1163	120	28	independence	independence	NOUN
arjefm-1163	120	29	.	.	PUNCT
arjefm-1163	121	1	ex	ex	PRON
arjefm-1163	121	2	post	post	X
arjefm-1163	121	3	facto	facto	X
arjefm-1163	121	4	research	research	NOUN
arjefm-1163	121	5	design	design	NOUN
arjefm-1163	121	6	was	be	AUX
arjefm-1163	121	7	adopted	adopt	VERB
arjefm-1163	121	8	for	for	ADP
arjefm-1163	121	9	the	the	DET
arjefm-1163	121	10	study	study	NOUN
arjefm-1163	121	11	.	.	PUNCT
arjefm-1163	122	1	a	a	DET
arjefm-1163	122	2	sample	sample	NOUN
arjefm-1163	122	3	of	of	ADP
arjefm-1163	122	4	nine	nine	NUM
arjefm-1163	122	5	deposit	deposit	NOUN
arjefm-1163	122	6	money	money	NOUN
arjefm-1163	122	7	banks	bank	NOUN
arjefm-1163	122	8	was	be	AUX
arjefm-1163	122	9	used	use	VERB
arjefm-1163	122	10	for	for	ADP
arjefm-1163	122	11	the	the	DET
arjefm-1163	122	12	study	study	NOUN
arjefm-1163	122	13	.	.	PUNCT
arjefm-1163	123	1	data	datum	NOUN
arjefm-1163	123	2	were	be	AUX
arjefm-1163	123	3	obtained	obtain	VERB
arjefm-1163	123	4	from	from	ADP
arjefm-1163	123	5	the	the	DET
arjefm-1163	123	6	annual	annual	ADJ
arjefm-1163	123	7	reports	report	NOUN
arjefm-1163	123	8	and	and	CCONJ
arjefm-1163	123	9	audited	audit	VERB
arjefm-1163	123	10	accounts	account	NOUN
arjefm-1163	123	11	of	of	ADP
arjefm-1163	123	12	the	the	DET
arjefm-1163	123	13	banks	bank	NOUN
arjefm-1163	123	14	under	under	ADP
arjefm-1163	123	15	assessment	assessment	NOUN
arjefm-1163	123	16	.	.	PUNCT
arjefm-1163	124	1	altman	altman	PROPN
arjefm-1163	124	2	's	's	PART
arjefm-1163	124	3	original	original	ADJ
arjefm-1163	124	4	model	model	NOUN
arjefm-1163	124	5	for	for	ADP
arjefm-1163	124	6	public	public	ADJ
arjefm-1163	124	7	companies	company	NOUN
arjefm-1163	124	8	was	be	AUX
arjefm-1163	124	9	used	use	VERB
arjefm-1163	124	10	to	to	PART
arjefm-1163	124	11	extract	extract	VERB
arjefm-1163	124	12	data	datum	NOUN
arjefm-1163	124	13	and	and	CCONJ
arjefm-1163	124	14	the	the	DET
arjefm-1163	124	15	formulated	formulated	ADJ
arjefm-1163	124	16	hypothesis	hypothesis	NOUN
arjefm-1163	124	17	was	be	AUX
arjefm-1163	124	18	tested	test	VERB
arjefm-1163	124	19	with	with	ADP
arjefm-1163	124	20	regression	regression	NOUN
arjefm-1163	124	21	analysis	analysis	NOUN
arjefm-1163	124	22	with	with	ADP
arjefm-1163	124	23	aid	aid	NOUN
arjefm-1163	124	24	of	of	ADP
arjefm-1163	124	25	e	e	NOUN
arjefm-1163	124	26	-	-	NOUN
arjefm-1163	124	27	view	view	NOUN
arjefm-1163	124	28	9.0	9.0	NUM
arjefm-1163	124	29	.	.	PUNCT
arjefm-1163	125	1	the	the	DET
arjefm-1163	125	2	analysis	analysis	NOUN
arjefm-1163	125	3	and	and	CCONJ
arjefm-1163	125	4	hypothesis	hypothesis	NOUN
arjefm-1163	125	5	tested	test	VERB
arjefm-1163	125	6	show	show	VERB
arjefm-1163	125	7	that	that	SCONJ
arjefm-1163	125	8	board	board	NOUN
arjefm-1163	125	9	of	of	ADP
arjefm-1163	125	10	directors	director	NOUN
arjefm-1163	125	11	’	'	PUNCT
arjefm-1163	125	12	independence	independence	NOUN
arjefm-1163	125	13	has	have	VERB
arjefm-1163	125	14	a	a	DET
arjefm-1163	125	15	positive	positive	ADJ
arjefm-1163	125	16	significant	significant	ADJ
arjefm-1163	125	17	effect	effect	NOUN
arjefm-1163	125	18	on	on	ADP
arjefm-1163	125	19	bankruptcy	bankruptcy	NOUN
arjefm-1163	125	20	risk	risk	NOUN
arjefm-1163	125	21	of	of	ADP
arjefm-1163	125	22	deposit	deposit	NOUN
arjefm-1163	125	23	money	money	NOUN
arjefm-1163	125	24	banks	bank	NOUN
arjefm-1163	125	25	in	in	ADP
arjefm-1163	125	26	nigeria	nigeria	PROPN
arjefm-1163	125	27	.	.	PUNCT
arjefm-1163	126	1	based	base	VERB
arjefm-1163	126	2	on	on	ADP
arjefm-1163	126	3	the	the	DET
arjefm-1163	126	4	findings	finding	NOUN
arjefm-1163	126	5	,	,	PUNCT
arjefm-1163	126	6	the	the	DET
arjefm-1163	126	7	study	study	NOUN
arjefm-1163	126	8	recommended	recommend	VERB
arjefm-1163	126	9	that	that	SCONJ
arjefm-1163	126	10	the	the	DET
arjefm-1163	126	11	board	board	NOUN
arjefm-1163	126	12	of	of	ADP
arjefm-1163	126	13	directors	director	NOUN
arjefm-1163	126	14	'	'	PART
arjefm-1163	126	15	independence	independence	NOUN
arjefm-1163	126	16	be	be	AUX
arjefm-1163	126	17	strengthened	strengthen	VERB
arjefm-1163	126	18	in	in	ADP
arjefm-1163	126	19	order	order	NOUN
arjefm-1163	126	20	for	for	SCONJ
arjefm-1163	126	21	the	the	DET
arjefm-1163	126	22	board	board	NOUN
arjefm-1163	126	23	to	to	PART
arjefm-1163	126	24	be	be	AUX
arjefm-1163	126	25	more	more	ADV
arjefm-1163	126	26	effective	effective	ADJ
arjefm-1163	126	27	at	at	ADP
arjefm-1163	126	28	preventing	prevent	VERB
arjefm-1163	126	29	and	and	CCONJ
arjefm-1163	126	30	avoiding	avoid	VERB
arjefm-1163	126	31	bankruptcy	bankruptcy	NOUN
arjefm-1163	126	32	once	once	SCONJ
arjefm-1163	126	33	the	the	DET
arjefm-1163	126	34	company	company	NOUN
arjefm-1163	126	35	becomes	become	VERB
arjefm-1163	126	36	distressed	distressed	ADJ
arjefm-1163	126	37	.	.	PUNCT
arjefm-1163	127	1	ayoola	ayoola	PROPN
arjefm-1163	127	2	and	and	CCONJ
arjefm-1163	127	3	obokoh	obokoh	NOUN
arjefm-1163	127	4	(	(	PUNCT
arjefm-1163	127	5	2018	2018	NUM
arjefm-1163	127	6	)	)	PUNCT
arjefm-1163	127	7	investigated	investigate	VERB
arjefm-1163	127	8	the	the	DET
arjefm-1163	127	9	effect	effect	NOUN
arjefm-1163	127	10	of	of	ADP
arjefm-1163	127	11	corporate	corporate	ADJ
arjefm-1163	127	12	governance	governance	NOUN
arjefm-1163	127	13	on	on	ADP
arjefm-1163	127	14	financial	financial	ADJ
arjefm-1163	127	15	distress	distress	NOUN
arjefm-1163	127	16	in	in	ADP
arjefm-1163	127	17	the	the	DET
arjefm-1163	127	18	nigerian	nigerian	ADJ
arjefm-1163	127	19	banking	banking	NOUN
arjefm-1163	127	20	industry	industry	NOUN
arjefm-1163	127	21	and	and	CCONJ
arjefm-1163	127	22	examines	examine	VERB
arjefm-1163	127	23	the	the	DET
arjefm-1163	127	24	discriminatory	discriminatory	ADJ
arjefm-1163	127	25	power	power	NOUN
arjefm-1163	127	26	of	of	ADP
arjefm-1163	127	27	corporate	corporate	ADJ
arjefm-1163	127	28	governance	governance	NOUN
arjefm-1163	127	29	mechanism	mechanism	NOUN
arjefm-1163	127	30	of	of	ADP
arjefm-1163	127	31	the	the	DET
arjefm-1163	127	32	board	board	NOUN
arjefm-1163	127	33	,	,	PUNCT
arjefm-1163	127	34	audit	audit	NOUN
arjefm-1163	127	35	committee	committee	NOUN
arjefm-1163	127	36	,	,	PUNCT
arjefm-1163	127	37	executive	executive	ADJ
arjefm-1163	127	38	management	management	NOUN
arjefm-1163	127	39	and	and	CCONJ
arjefm-1163	127	40	auditor	auditor	NOUN
arjefm-1163	127	41	in	in	ADP
arjefm-1163	127	42	one	one	NUM
arjefm-1163	127	43	model	model	NOUN
arjefm-1163	127	44	for	for	ADP
arjefm-1163	127	45	financial	financial	ADJ
arjefm-1163	127	46	distress	distress	NOUN
arjefm-1163	127	47	prediction	prediction	NOUN
arjefm-1163	127	48	.	.	PUNCT
arjefm-1163	128	1	secondary	secondary	ADJ
arjefm-1163	128	2	data	datum	NOUN
arjefm-1163	128	3	obtained	obtain	VERB
arjefm-1163	128	4	from	from	ADP
arjefm-1163	128	5	annual	annual	ADJ
arjefm-1163	128	6	financial	financial	ADJ
arjefm-1163	128	7	statements	statement	NOUN
arjefm-1163	128	8	of	of	ADP
arjefm-1163	128	9	twenty	twenty	NUM
arjefm-1163	128	10	banks	bank	NOUN
arjefm-1163	128	11	between	between	ADP
arjefm-1163	128	12	2005	2005	NUM
arjefm-1163	128	13	and	and	CCONJ
arjefm-1163	128	14	2015	2015	NUM
arjefm-1163	128	15	were	be	AUX
arjefm-1163	128	16	used	use	VERB
arjefm-1163	128	17	for	for	ADP
arjefm-1163	128	18	the	the	DET
arjefm-1163	128	19	study	study	NOUN
arjefm-1163	128	20	.	.	PUNCT
arjefm-1163	129	1	the	the	DET
arjefm-1163	129	2	data	datum	NOUN
arjefm-1163	129	3	were	be	AUX
arjefm-1163	129	4	analyzed	analyze	VERB
arjefm-1163	129	5	using	use	VERB
arjefm-1163	129	6	descriptive	descriptive	ADJ
arjefm-1163	129	7	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	129	8	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	129	9	american	american	PROPN
arjefm-1163	129	10	research	research	PROPN
arjefm-1163	129	11	journal	journal	PROPN
arjefm-1163	129	12	of	of	ADP
arjefm-1163	129	13	economics	economic	NOUN
arjefm-1163	129	14	,	,	PUNCT
arjefm-1163	129	15	finance	finance	NOUN
arjefm-1163	129	16	and	and	CCONJ
arjefm-1163	129	17	management	management	NOUN
arjefm-1163	129	18	volume	volume	NOUN
arjefm-1163	129	19	13	13	NUM
arjefm-1163	129	20	issue	issue	NOUN
arjefm-1163	129	21	1	1	NUM
arjefm-1163	129	22	,	,	PUNCT
arjefm-1163	129	23	january	january	PROPN
arjefm-1163	129	24	-	-	PUNCT
arjefm-1163	129	25	march	march	PROPN
arjefm-1163	129	26	2025	2025	NUM
arjefm-1163	129	27	issn	issn	NOUN
arjefm-1163	129	28	:	:	PUNCT
arjefm-1163	129	29	2836	2836	NUM
arjefm-1163	129	30	-	-	SYM
arjefm-1163	129	31	9416	9416	NUM
arjefm-1163	129	32	impact	impact	NOUN
arjefm-1163	129	33	factor	factor	NOUN
arjefm-1163	129	34	:	:	PUNCT
arjefm-1163	129	35	6.41	6.41	NUM
arjefm-1163	129	36	journal	journal	NOUN
arjefm-1163	129	37	homepage	homepage	NOUN
arjefm-1163	129	38	:	:	PUNCT
arjefm-1163	129	39	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	129	40	,	,	PUNCT
arjefm-1163	129	41	email	email	NOUN
arjefm-1163	129	42	:	:	PUNCT
arjefm-1163	129	43	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	129	44	official	official	ADJ
arjefm-1163	129	45	journal	journal	PROPN
arjefm-1163	129	46	of	of	ADP
arjefm-1163	129	47	america	america	PROPN
arjefm-1163	129	48	serial	serial	PROPN
arjefm-1163	129	49	publication	publication	NOUN
arjefm-1163	129	50	american	american	PROPN
arjefm-1163	129	51	research	research	PROPN
arjefm-1163	129	52	journal	journal	PROPN
arjefm-1163	129	53	of	of	ADP
arjefm-1163	129	54	economics	economic	NOUN
arjefm-1163	129	55	,	,	PUNCT
arjefm-1163	129	56	finance	finance	NOUN
arjefm-1163	129	57	and	and	CCONJ
arjefm-1163	129	58	management	management	NOUN
arjefm-1163	129	59	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	129	60	,	,	PUNCT
arjefm-1163	129	61	email	email	NOUN
arjefm-1163	129	62	:	:	PUNCT
arjefm-1163	130	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	130	2	107	107	NUM
arjefm-1163	131	1	|	|	ADV
arjefm-1163	131	2	p	p	ADP
arjefm-1163	131	3	a	a	DET
arjefm-1163	131	4	g	g	NOUN
arjefm-1163	131	5	e	e	NOUN
arjefm-1163	131	6	statistics	statistic	NOUN
arjefm-1163	131	7	and	and	CCONJ
arjefm-1163	131	8	generalized	generalize	VERB
arjefm-1163	131	9	quantile	quantile	ADJ
arjefm-1163	131	10	regression	regression	NOUN
arjefm-1163	131	11	model	model	NOUN
arjefm-1163	131	12	.	.	PUNCT
arjefm-1163	132	1	the	the	DET
arjefm-1163	132	2	empirical	empirical	ADJ
arjefm-1163	132	3	evidence	evidence	NOUN
arjefm-1163	132	4	from	from	ADP
arjefm-1163	132	5	the	the	DET
arjefm-1163	132	6	study	study	NOUN
arjefm-1163	132	7	suggests	suggest	VERB
arjefm-1163	132	8	that	that	SCONJ
arjefm-1163	132	9	financially	financially	ADV
arjefm-1163	132	10	distressed	distressed	ADJ
arjefm-1163	132	11	banks	bank	NOUN
arjefm-1163	132	12	are	be	AUX
arjefm-1163	132	13	characterized	characterize	VERB
arjefm-1163	132	14	by	by	ADP
arjefm-1163	132	15	large	large	ADJ
arjefm-1163	132	16	board	board	NOUN
arjefm-1163	132	17	size	size	NOUN
arjefm-1163	132	18	with	with	ADP
arjefm-1163	132	19	members	member	NOUN
arjefm-1163	132	20	who	who	PRON
arjefm-1163	132	21	may	may	AUX
arjefm-1163	132	22	not	not	PART
arjefm-1163	132	23	be	be	AUX
arjefm-1163	132	24	well	well	ADV
arjefm-1163	132	25	versed	verse	VERB
arjefm-1163	132	26	in	in	ADP
arjefm-1163	132	27	banking	banking	NOUN
arjefm-1163	132	28	complexities	complexity	NOUN
arjefm-1163	132	29	,	,	PUNCT
arjefm-1163	132	30	chairmen	chairman	NOUN
arjefm-1163	132	31	and	and	CCONJ
arjefm-1163	132	32	ceos	ceo	NOUN
arjefm-1163	132	33	with	with	ADP
arjefm-1163	132	34	significant	significant	ADJ
arjefm-1163	132	35	shareholding	shareholding	NOUN
arjefm-1163	132	36	both	both	CCONJ
arjefm-1163	132	37	individually	individually	ADV
arjefm-1163	132	38	and	and	CCONJ
arjefm-1163	132	39	collectively	collectively	ADV
arjefm-1163	132	40	.	.	PUNCT
arjefm-1163	133	1	furthermore	furthermore	ADV
arjefm-1163	133	2	,	,	PUNCT
arjefm-1163	133	3	the	the	DET
arjefm-1163	133	4	evidence	evidence	NOUN
arjefm-1163	133	5	also	also	ADV
arjefm-1163	133	6	shows	show	VERB
arjefm-1163	133	7	that	that	SCONJ
arjefm-1163	133	8	distressed	distressed	ADJ
arjefm-1163	133	9	banks	bank	NOUN
arjefm-1163	133	10	suffer	suffer	VERB
arjefm-1163	133	11	major	major	ADJ
arjefm-1163	133	12	decline	decline	NOUN
arjefm-1163	133	13	in	in	ADP
arjefm-1163	133	14	customer	customer	NOUN
arjefm-1163	133	15	deposits	deposit	NOUN
arjefm-1163	133	16	despite	despite	SCONJ
arjefm-1163	133	17	increase	increase	NOUN
arjefm-1163	133	18	in	in	ADP
arjefm-1163	133	19	size	size	NOUN
arjefm-1163	133	20	.	.	PUNCT
arjefm-1163	134	1	the	the	DET
arjefm-1163	134	2	study	study	NOUN
arjefm-1163	134	3	concludes	conclude	VERB
arjefm-1163	134	4	that	that	SCONJ
arjefm-1163	134	5	financial	financial	ADJ
arjefm-1163	134	6	distress	distress	NOUN
arjefm-1163	134	7	can	can	AUX
arjefm-1163	134	8	be	be	AUX
arjefm-1163	134	9	caused	cause	VERB
arjefm-1163	134	10	by	by	ADP
arjefm-1163	134	11	poor	poor	ADJ
arjefm-1163	134	12	corporate	corporate	ADJ
arjefm-1163	134	13	governance	governance	NOUN
arjefm-1163	134	14	mechanism	mechanism	NOUN
arjefm-1163	134	15	.	.	PUNCT
arjefm-1163	135	1	mwawughanga	mwawughanga	ADJ
arjefm-1163	135	2	and	and	CCONJ
arjefm-1163	135	3	ochiri	ochiri	NOUN
arjefm-1163	135	4	(	(	PUNCT
arjefm-1163	135	5	2017	2017	NUM
arjefm-1163	135	6	)	)	PUNCT
arjefm-1163	135	7	examined	examine	VERB
arjefm-1163	135	8	the	the	DET
arjefm-1163	135	9	financial	financial	ADJ
arjefm-1163	135	10	health	health	NOUN
arjefm-1163	135	11	of	of	ADP
arjefm-1163	135	12	banks	bank	NOUN
arjefm-1163	135	13	listed	list	VERB
arjefm-1163	135	14	and	and	CCONJ
arjefm-1163	135	15	also	also	ADV
arjefm-1163	135	16	not	not	PART
arjefm-1163	135	17	listed	list	VERB
arjefm-1163	135	18	in	in	ADP
arjefm-1163	135	19	the	the	DET
arjefm-1163	135	20	nairobi	nairobi	PROPN
arjefm-1163	135	21	stock	stock	PROPN
arjefm-1163	135	22	exchange	exchange	PROPN
arjefm-1163	135	23	,	,	PUNCT
arjefm-1163	135	24	kenya	kenya	PROPN
arjefm-1163	135	25	using	use	VERB
arjefm-1163	135	26	the	the	DET
arjefm-1163	135	27	altman	altman	PROPN
arjefm-1163	135	28	z	z	PROPN
arjefm-1163	135	29	score	score	NOUN
arjefm-1163	135	30	model	model	NOUN
arjefm-1163	135	31	of	of	ADP
arjefm-1163	135	32	2005.the	2005.the	DET
arjefm-1163	135	33	cbk	cbk	PROPN
arjefm-1163	135	34	have	have	VERB
arjefm-1163	135	35	the	the	DET
arjefm-1163	135	36	regulatory	regulatory	ADJ
arjefm-1163	135	37	mandate	mandate	NOUN
arjefm-1163	135	38	to	to	PART
arjefm-1163	135	39	keep	keep	VERB
arjefm-1163	135	40	on	on	ADP
arjefm-1163	135	41	check	check	VERB
arjefm-1163	135	42	the	the	DET
arjefm-1163	135	43	financial	financial	ADJ
arjefm-1163	135	44	health	health	NOUN
arjefm-1163	135	45	of	of	ADP
arjefm-1163	135	46	banks	bank	NOUN
arjefm-1163	135	47	considering	consider	VERB
arjefm-1163	135	48	that	that	SCONJ
arjefm-1163	135	49	the	the	DET
arjefm-1163	135	50	kenyan	kenyan	ADJ
arjefm-1163	135	51	economy	economy	NOUN
arjefm-1163	135	52	largely	largely	ADV
arjefm-1163	135	53	depends	depend	VERB
arjefm-1163	135	54	on	on	ADP
arjefm-1163	135	55	banks	bank	NOUN
arjefm-1163	135	56	.	.	PUNCT
arjefm-1163	136	1	following	follow	VERB
arjefm-1163	136	2	the	the	DET
arjefm-1163	136	3	many	many	ADJ
arjefm-1163	136	4	bank	bank	NOUN
arjefm-1163	136	5	failures	failure	NOUN
arjefm-1163	136	6	in	in	ADP
arjefm-1163	136	7	kenya	kenya	PROPN
arjefm-1163	136	8	,	,	PUNCT
arjefm-1163	136	9	the	the	DET
arjefm-1163	136	10	cbk	cbk	PROPN
arjefm-1163	136	11	and	and	CCONJ
arjefm-1163	136	12	the	the	DET
arjefm-1163	136	13	kenya	kenya	PROPN
arjefm-1163	136	14	bankers	bankers	PROPN
arjefm-1163	136	15	association	association	PROPN
arjefm-1163	136	16	have	have	AUX
arjefm-1163	136	17	been	be	AUX
arjefm-1163	136	18	pushing	push	VERB
arjefm-1163	136	19	for	for	ADP
arjefm-1163	136	20	improvement	improvement	NOUN
arjefm-1163	136	21	including	include	VERB
arjefm-1163	136	22	transparency	transparency	NOUN
arjefm-1163	136	23	on	on	ADP
arjefm-1163	136	24	commercial	commercial	ADJ
arjefm-1163	136	25	banks	bank	NOUN
arjefm-1163	136	26	.	.	PUNCT
arjefm-1163	137	1	ever	ever	ADV
arjefm-1163	137	2	since	since	SCONJ
arjefm-1163	137	3	the	the	DET
arjefm-1163	137	4	2008	2008	NUM
arjefm-1163	137	5	financial	financial	ADJ
arjefm-1163	137	6	crisis	crisis	NOUN
arjefm-1163	137	7	,	,	PUNCT
arjefm-1163	137	8	financial	financial	ADJ
arjefm-1163	137	9	health	health	NOUN
arjefm-1163	137	10	of	of	ADP
arjefm-1163	137	11	banks	bank	NOUN
arjefm-1163	137	12	has	have	AUX
arjefm-1163	137	13	been	be	AUX
arjefm-1163	137	14	a	a	DET
arjefm-1163	137	15	concern	concern	NOUN
arjefm-1163	137	16	to	to	ADP
arjefm-1163	137	17	corporate	corporate	ADJ
arjefm-1163	137	18	managers	manager	NOUN
arjefm-1163	137	19	and	and	CCONJ
arjefm-1163	137	20	other	other	ADJ
arjefm-1163	137	21	stakeholders	stakeholder	NOUN
arjefm-1163	137	22	.	.	PUNCT
arjefm-1163	138	1	this	this	DET
arjefm-1163	138	2	study	study	NOUN
arjefm-1163	138	3	therefore	therefore	ADV
arjefm-1163	138	4	applies	apply	VERB
arjefm-1163	138	5	altman	altman	PROPN
arjefm-1163	138	6	z	z	PROPN
arjefm-1163	138	7	score	score	PROPN
arjefm-1163	138	8	,	,	PUNCT
arjefm-1163	138	9	a	a	DET
arjefm-1163	138	10	multivariant	multivariant	ADJ
arjefm-1163	138	11	financial	financial	ADJ
arjefm-1163	138	12	analysis	analysis	NOUN
arjefm-1163	138	13	model	model	NOUN
arjefm-1163	138	14	to	to	PART
arjefm-1163	138	15	gauge	gauge	VERB
arjefm-1163	138	16	the	the	DET
arjefm-1163	138	17	financial	financial	ADJ
arjefm-1163	138	18	health	health	NOUN
arjefm-1163	138	19	of	of	ADP
arjefm-1163	138	20	banks	bank	NOUN
arjefm-1163	138	21	in	in	ADP
arjefm-1163	138	22	kenya	kenya	PROPN
arjefm-1163	138	23	.	.	PUNCT
arjefm-1163	139	1	the	the	DET
arjefm-1163	139	2	ratios	ratio	NOUN
arjefm-1163	139	3	that	that	PRON
arjefm-1163	139	4	form	form	VERB
arjefm-1163	139	5	the	the	DET
arjefm-1163	139	6	model	model	NOUN
arjefm-1163	139	7	were	be	AUX
arjefm-1163	139	8	the	the	DET
arjefm-1163	139	9	independent	independent	ADJ
arjefm-1163	139	10	variables	variable	NOUN
arjefm-1163	139	11	and	and	CCONJ
arjefm-1163	139	12	they	they	PRON
arjefm-1163	139	13	included	include	VERB
arjefm-1163	139	14	working	work	VERB
arjefm-1163	139	15	capital	capital	NOUN
arjefm-1163	139	16	to	to	ADP
arjefm-1163	139	17	total	total	ADJ
arjefm-1163	139	18	assets	asset	NOUN
arjefm-1163	139	19	and	and	CCONJ
arjefm-1163	139	20	retained	retain	VERB
arjefm-1163	139	21	earnings	earning	NOUN
arjefm-1163	139	22	to	to	ADP
arjefm-1163	139	23	total	total	ADJ
arjefm-1163	139	24	assets	asset	NOUN
arjefm-1163	139	25	.	.	PUNCT
arjefm-1163	140	1	studies	study	NOUN
arjefm-1163	140	2	on	on	ADP
arjefm-1163	140	3	applicability	applicability	NOUN
arjefm-1163	140	4	of	of	ADP
arjefm-1163	140	5	z	z	PROPN
arjefm-1163	140	6	score	score	NOUN
arjefm-1163	140	7	model	model	NOUN
arjefm-1163	140	8	appear	appear	VERB
arjefm-1163	140	9	rear	rear	ADJ
arjefm-1163	140	10	/	/	SYM
arjefm-1163	140	11	scanty	scanty	NOUN
arjefm-1163	140	12	especially	especially	ADV
arjefm-1163	140	13	on	on	ADP
arjefm-1163	140	14	financial	financial	ADJ
arjefm-1163	140	15	institutions	institution	NOUN
arjefm-1163	140	16	and	and	CCONJ
arjefm-1163	140	17	mainly	mainly	ADV
arjefm-1163	140	18	focused	focus	VERB
arjefm-1163	140	19	on	on	ADP
arjefm-1163	140	20	validity	validity	NOUN
arjefm-1163	140	21	and	and	CCONJ
arjefm-1163	140	22	effectiveness	effectiveness	NOUN
arjefm-1163	140	23	.	.	PUNCT
arjefm-1163	141	1	the	the	DET
arjefm-1163	141	2	secondary	secondary	ADJ
arjefm-1163	141	3	data	datum	NOUN
arjefm-1163	141	4	was	be	AUX
arjefm-1163	141	5	extracted	extract	VERB
arjefm-1163	141	6	from	from	ADP
arjefm-1163	141	7	audited	audit	VERB
arjefm-1163	141	8	annual	annual	ADJ
arjefm-1163	141	9	reports	report	NOUN
arjefm-1163	141	10	and	and	CCONJ
arjefm-1163	141	11	financial	financial	ADJ
arjefm-1163	141	12	statements	statement	NOUN
arjefm-1163	141	13	of	of	ADP
arjefm-1163	141	14	banks	bank	NOUN
arjefm-1163	141	15	’	’	PART
arjefm-1163	141	16	respective	respective	ADJ
arjefm-1163	141	17	websites	website	NOUN
arjefm-1163	141	18	and	and	CCONJ
arjefm-1163	141	19	cbk	cbk	VERB
arjefm-1163	141	20	for	for	ADP
arjefm-1163	141	21	a	a	DET
arjefm-1163	141	22	period	period	NOUN
arjefm-1163	141	23	from	from	ADP
arjefm-1163	141	24	2010	2010	NUM
arjefm-1163	141	25	to	to	ADP
arjefm-1163	141	26	2015	2015	NUM
arjefm-1163	141	27	.	.	PUNCT
arjefm-1163	142	1	the	the	DET
arjefm-1163	142	2	annual	annual	ADJ
arjefm-1163	142	3	financial	financial	ADJ
arjefm-1163	142	4	statements	statement	NOUN
arjefm-1163	142	5	included	include	VERB
arjefm-1163	142	6	the	the	DET
arjefm-1163	142	7	statement	statement	NOUN
arjefm-1163	142	8	of	of	ADP
arjefm-1163	142	9	comprehensive	comprehensive	ADJ
arjefm-1163	142	10	income	income	NOUN
arjefm-1163	142	11	and	and	CCONJ
arjefm-1163	142	12	statement	statement	NOUN
arjefm-1163	142	13	of	of	ADP
arjefm-1163	142	14	financial	financial	ADJ
arjefm-1163	142	15	position	position	NOUN
arjefm-1163	142	16	.	.	PUNCT
arjefm-1163	143	1	in	in	ADP
arjefm-1163	143	2	the	the	DET
arjefm-1163	143	3	analysis	analysis	NOUN
arjefm-1163	143	4	multivariate	multivariate	NOUN
arjefm-1163	143	5	discriminant	discriminant	ADJ
arjefm-1163	143	6	statistical	statistical	ADJ
arjefm-1163	143	7	techniques	technique	NOUN
arjefm-1163	143	8	as	as	SCONJ
arjefm-1163	143	9	used	use	VERB
arjefm-1163	143	10	by	by	ADP
arjefm-1163	143	11	altman	altman	PROPN
arjefm-1163	143	12	2005	2005	NUM
arjefm-1163	143	13	was	be	AUX
arjefm-1163	143	14	applied	apply	VERB
arjefm-1163	143	15	.	.	PUNCT
arjefm-1163	144	1	results	result	NOUN
arjefm-1163	144	2	indicated	indicate	VERB
arjefm-1163	144	3	that	that	SCONJ
arjefm-1163	144	4	during	during	ADP
arjefm-1163	144	5	the	the	DET
arjefm-1163	144	6	period	period	NOUN
arjefm-1163	144	7	under	under	ADP
arjefm-1163	144	8	study	study	NOUN
arjefm-1163	144	9	high	high	ADJ
arjefm-1163	144	10	percentage	percentage	NOUN
arjefm-1163	144	11	of	of	ADP
arjefm-1163	144	12	kenyan	kenyan	ADJ
arjefm-1163	144	13	banks	bank	NOUN
arjefm-1163	144	14	were	be	AUX
arjefm-1163	144	15	on	on	ADP
arjefm-1163	144	16	grey	grey	PROPN
arjefm-1163	144	17	zone	zone	NOUN
arjefm-1163	144	18	.	.	PUNCT
arjefm-1163	145	1	conclusions	conclusion	NOUN
arjefm-1163	145	2	were	be	AUX
arjefm-1163	145	3	made	make	VERB
arjefm-1163	145	4	that	that	SCONJ
arjefm-1163	145	5	altman	altman	PROPN
arjefm-1163	145	6	model	model	NOUN
arjefm-1163	145	7	was	be	AUX
arjefm-1163	145	8	an	an	DET
arjefm-1163	145	9	average	average	ADJ
arjefm-1163	145	10	tool	tool	NOUN
arjefm-1163	145	11	which	which	PRON
arjefm-1163	145	12	can	can	AUX
arjefm-1163	145	13	only	only	ADV
arjefm-1163	145	14	be	be	AUX
arjefm-1163	145	15	relied	rely	VERB
arjefm-1163	145	16	alongside	alongside	ADP
arjefm-1163	145	17	other	other	ADJ
arjefm-1163	145	18	measure	measure	NOUN
arjefm-1163	145	19	.	.	PUNCT
arjefm-1163	146	1	ezejiofor	ezejiofor	PROPN
arjefm-1163	146	2	,	,	PUNCT
arjefm-1163	146	3	nzewi	nzewi	VERB
arjefm-1163	146	4	and	and	CCONJ
arjefm-1163	146	5	okoye	okoye	PROPN
arjefm-1163	146	6	(	(	PUNCT
arjefm-1163	146	7	2014	2014	NUM
arjefm-1163	146	8	)	)	PUNCT
arjefm-1163	146	9	assessed	assess	VERB
arjefm-1163	146	10	the	the	DET
arjefm-1163	146	11	extent	extent	NOUN
arjefm-1163	146	12	to	to	PART
arjefm-1163	146	13	which	which	PRON
arjefm-1163	146	14	we	we	PRON
arjefm-1163	146	15	can	can	AUX
arjefm-1163	146	16	rely	rely	VERB
arjefm-1163	146	17	on	on	ADP
arjefm-1163	146	18	the	the	DET
arjefm-1163	146	19	altman	altman	PROPN
arjefm-1163	146	20	model	model	NOUN
arjefm-1163	146	21	to	to	PART
arjefm-1163	146	22	predict	predict	VERB
arjefm-1163	146	23	possibility	possibility	NOUN
arjefm-1163	146	24	of	of	ADP
arjefm-1163	146	25	corporate	corporate	ADJ
arjefm-1163	146	26	bankruptcy/	bankruptcy/	NUM
arjefm-1163	146	27	failure	failure	NOUN
arjefm-1163	146	28	in	in	ADP
arjefm-1163	146	29	nigerian	nigerian	ADJ
arjefm-1163	146	30	banking	banking	NOUN
arjefm-1163	146	31	sector	sector	NOUN
arjefm-1163	146	32	.	.	PUNCT
arjefm-1163	147	1	data	datum	NOUN
arjefm-1163	147	2	were	be	AUX
arjefm-1163	147	3	collected	collect	VERB
arjefm-1163	147	4	from	from	ADP
arjefm-1163	147	5	annual	annual	ADJ
arjefm-1163	147	6	reports	report	NOUN
arjefm-1163	147	7	and	and	CCONJ
arjefm-1163	147	8	accounts	account	NOUN
arjefm-1163	147	9	of	of	ADP
arjefm-1163	147	10	the	the	DET
arjefm-1163	147	11	banks	bank	NOUN
arjefm-1163	147	12	.	.	PUNCT
arjefm-1163	148	1	altman	altman	PROPN
arjefm-1163	148	2	prediction	prediction	NOUN
arjefm-1163	148	3	was	be	AUX
arjefm-1163	148	4	applied	apply	VERB
arjefm-1163	148	5	.	.	PUNCT
arjefm-1163	149	1	findings	finding	NOUN
arjefm-1163	149	2	show	show	VERB
arjefm-1163	149	3	that	that	SCONJ
arjefm-1163	149	4	the	the	DET
arjefm-1163	149	5	model	model	NOUN
arjefm-1163	149	6	was	be	AUX
arjefm-1163	149	7	capable	capable	ADJ
arjefm-1163	149	8	of	of	ADP
arjefm-1163	149	9	measuring	measure	VERB
arjefm-1163	149	10	accurately	accurately	ADV
arjefm-1163	149	11	the	the	DET
arjefm-1163	149	12	failure	failure	NOUN
arjefm-1163	149	13	potential	potential	NOUN
arjefm-1163	149	14	of	of	ADP
arjefm-1163	149	15	sound	sound	ADJ
arjefm-1163	149	16	and	and	CCONJ
arjefm-1163	149	17	healthy	healthy	ADJ
arjefm-1163	149	18	banks	bank	NOUN
arjefm-1163	149	19	.	.	PUNCT
arjefm-1163	150	1	findings	finding	NOUN
arjefm-1163	150	2	also	also	ADV
arjefm-1163	150	3	show	show	VERB
arjefm-1163	150	4	that	that	SCONJ
arjefm-1163	150	5	altman	altman	PROPN
arjefm-1163	150	6	bankruptcy	bankruptcy	PROPN
arjefm-1163	150	7	prediction	prediction	NOUN
arjefm-1163	150	8	model	model	NOUN
arjefm-1163	150	9	could	could	AUX
arjefm-1163	150	10	have	have	AUX
arjefm-1163	150	11	successfully	successfully	ADV
arjefm-1163	150	12	predicted	predict	VERB
arjefm-1163	150	13	the	the	DET
arjefm-1163	150	14	failure	failure	NOUN
arjefm-1163	150	15	of	of	ADP
arjefm-1163	150	16	the	the	DET
arjefm-1163	150	17	banks	bank	NOUN
arjefm-1163	150	18	that	that	PRON
arjefm-1163	150	19	actually	actually	ADV
arjefm-1163	150	20	went	go	VERB
arjefm-1163	150	21	under	under	ADV
arjefm-1163	150	22	in	in	ADP
arjefm-1163	150	23	the	the	DET
arjefm-1163	150	24	nigerian	nigerian	ADJ
arjefm-1163	150	25	banking	banking	NOUN
arjefm-1163	150	26	sector	sector	NOUN
arjefm-1163	150	27	.	.	PUNCT
arjefm-1163	151	1	the	the	DET
arjefm-1163	151	2	implication	implication	NOUN
arjefm-1163	151	3	of	of	ADP
arjefm-1163	151	4	this	this	DET
arjefm-1163	151	5	finding	finding	NOUN
arjefm-1163	151	6	is	be	AUX
arjefm-1163	151	7	that	that	SCONJ
arjefm-1163	151	8	the	the	DET
arjefm-1163	151	9	standard	standard	ADJ
arjefm-1163	151	10	rating	rating	NOUN
arjefm-1163	151	11	system	system	NOUN
arjefm-1163	151	12	of	of	ADP
arjefm-1163	151	13	regulatory	regulatory	ADJ
arjefm-1163	151	14	authorities	authority	NOUN
arjefm-1163	151	15	for	for	ADP
arjefm-1163	151	16	predicting	predict	VERB
arjefm-1163	151	17	the	the	DET
arjefm-1163	151	18	extent	extent	NOUN
arjefm-1163	151	19	of	of	ADP
arjefm-1163	151	20	failure	failure	NOUN
arjefm-1163	151	21	in	in	ADP
arjefm-1163	151	22	the	the	DET
arjefm-1163	151	23	nigerian	nigerian	ADJ
arjefm-1163	151	24	banks	bank	NOUN
arjefm-1163	151	25	is	be	AUX
arjefm-1163	151	26	still	still	ADV
arjefm-1163	151	27	low	low	ADJ
arjefm-1163	151	28	,	,	PUNCT
arjefm-1163	151	29	hence	hence	ADV
arjefm-1163	151	30	,	,	PUNCT
arjefm-1163	151	31	nigeria	nigeria	PROPN
arjefm-1163	151	32	has	have	AUX
arjefm-1163	151	33	had	have	VERB
arjefm-1163	151	34	ample	ample	ADJ
arjefm-1163	151	35	cases	case	NOUN
arjefm-1163	151	36	of	of	ADP
arjefm-1163	151	37	bank	bank	NOUN
arjefm-1163	151	38	failures	failure	NOUN
arjefm-1163	151	39	in	in	ADP
arjefm-1163	151	40	the	the	DET
arjefm-1163	151	41	past	past	NOUN
arjefm-1163	151	42	;	;	PUNCT
arjefm-1163	151	43	it	it	PRON
arjefm-1163	151	44	would	would	AUX
arjefm-1163	151	45	have	have	AUX
arjefm-1163	151	46	been	be	AUX
arjefm-1163	151	47	prevented	prevent	VERB
arjefm-1163	151	48	if	if	SCONJ
arjefm-1163	151	49	they	they	PRON
arjefm-1163	151	50	had	have	AUX
arjefm-1163	151	51	applied	apply	VERB
arjefm-1163	151	52	a	a	DET
arjefm-1163	151	53	model	model	NOUN
arjefm-1163	151	54	similar	similar	ADJ
arjefm-1163	151	55	to	to	ADP
arjefm-1163	151	56	altman	altman	PROPN
arjefm-1163	151	57	’s	’s	PART
arjefm-1163	151	58	z	z	PROPN
arjefm-1163	151	59	-	-	PUNCT
arjefm-1163	151	60	score	score	NOUN
arjefm-1163	151	61	.	.	PUNCT
arjefm-1163	152	1	based	base	VERB
arjefm-1163	152	2	on	on	ADP
arjefm-1163	152	3	this	this	PRON
arjefm-1163	152	4	,	,	PUNCT
arjefm-1163	152	5	researcher	researcher	NOUN
arjefm-1163	152	6	recommends	recommend	VERB
arjefm-1163	152	7	that	that	DET
arjefm-1163	152	8	effort	effort	NOUN
arjefm-1163	152	9	should	should	AUX
arjefm-1163	152	10	be	be	AUX
arjefm-1163	152	11	made	make	VERB
arjefm-1163	152	12	by	by	ADP
arjefm-1163	152	13	the	the	DET
arjefm-1163	152	14	regulatory	regulatory	ADJ
arjefm-1163	152	15	authorities	authority	NOUN
arjefm-1163	152	16	and	and	CCONJ
arjefm-1163	152	17	agencies	agency	NOUN
arjefm-1163	152	18	in	in	ADP
arjefm-1163	152	19	the	the	DET
arjefm-1163	152	20	financial	financial	ADJ
arjefm-1163	152	21	sector	sector	NOUN
arjefm-1163	152	22	to	to	PART
arjefm-1163	152	23	domesticate	domesticate	VERB
arjefm-1163	152	24	the	the	DET
arjefm-1163	152	25	altman	altman	NOUN
arjefm-1163	152	26	’s	’s	PART
arjefm-1163	152	27	model	model	NOUN
arjefm-1163	152	28	for	for	ADP
arjefm-1163	152	29	a	a	DET
arjefm-1163	152	30	result	result	NOUN
arjefm-1163	152	31	-	-	PUNCT
arjefm-1163	152	32	oriented	orient	VERB
arjefm-1163	152	33	monitoring	monitoring	NOUN
arjefm-1163	152	34	of	of	ADP
arjefm-1163	152	35	the	the	DET
arjefm-1163	152	36	health	health	NOUN
arjefm-1163	152	37	of	of	ADP
arjefm-1163	152	38	banks	bank	NOUN
arjefm-1163	152	39	.	.	PUNCT
arjefm-1163	153	1	again	again	ADV
arjefm-1163	153	2	,	,	PUNCT
arjefm-1163	153	3	there	there	PRON
arjefm-1163	153	4	is	be	VERB
arjefm-1163	153	5	the	the	DET
arjefm-1163	153	6	need	need	NOUN
arjefm-1163	153	7	to	to	PART
arjefm-1163	153	8	bring	bring	VERB
arjefm-1163	153	9	financial	financial	ADJ
arjefm-1163	153	10	system	system	NOUN
arjefm-1163	153	11	under	under	ADP
arjefm-1163	153	12	control	control	NOUN
arjefm-1163	153	13	and	and	CCONJ
arjefm-1163	153	14	make	make	VERB
arjefm-1163	153	15	them	they	PRON
arjefm-1163	153	16	to	to	PART
arjefm-1163	153	17	fit	fit	VERB
arjefm-1163	153	18	for	for	ADP
arjefm-1163	153	19	the	the	DET
arjefm-1163	153	20	service	service	NOUN
arjefm-1163	153	21	and	and	CCONJ
arjefm-1163	153	22	the	the	DET
arjefm-1163	153	23	interest	interest	NOUN
arjefm-1163	153	24	of	of	ADP
arjefm-1163	153	25	depositors	depositor	NOUN
arjefm-1163	153	26	and	and	CCONJ
arjefm-1163	153	27	shareholders	shareholder	NOUN
arjefm-1163	153	28	.	.	PUNCT
arjefm-1163	154	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	154	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	155	1	american	american	PROPN
arjefm-1163	155	2	research	research	PROPN
arjefm-1163	155	3	journal	journal	PROPN
arjefm-1163	155	4	of	of	ADP
arjefm-1163	155	5	economics	economic	NOUN
arjefm-1163	155	6	,	,	PUNCT
arjefm-1163	155	7	finance	finance	NOUN
arjefm-1163	155	8	and	and	CCONJ
arjefm-1163	155	9	management	management	NOUN
arjefm-1163	155	10	volume	volume	NOUN
arjefm-1163	155	11	13	13	NUM
arjefm-1163	155	12	issue	issue	NOUN
arjefm-1163	155	13	1	1	NUM
arjefm-1163	155	14	,	,	PUNCT
arjefm-1163	155	15	january	january	PROPN
arjefm-1163	155	16	-	-	PUNCT
arjefm-1163	155	17	march	march	PROPN
arjefm-1163	155	18	2025	2025	NUM
arjefm-1163	155	19	issn	issn	NOUN
arjefm-1163	155	20	:	:	PUNCT
arjefm-1163	155	21	2836	2836	NUM
arjefm-1163	155	22	-	-	SYM
arjefm-1163	155	23	9416	9416	NUM
arjefm-1163	155	24	impact	impact	NOUN
arjefm-1163	155	25	factor	factor	NOUN
arjefm-1163	155	26	:	:	PUNCT
arjefm-1163	155	27	6.41	6.41	NUM
arjefm-1163	155	28	journal	journal	NOUN
arjefm-1163	155	29	homepage	homepage	NOUN
arjefm-1163	155	30	:	:	PUNCT
arjefm-1163	155	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	155	32	,	,	PUNCT
arjefm-1163	155	33	email	email	NOUN
arjefm-1163	155	34	:	:	PUNCT
arjefm-1163	156	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	156	2	official	official	ADJ
arjefm-1163	156	3	journal	journal	PROPN
arjefm-1163	156	4	of	of	ADP
arjefm-1163	156	5	america	america	PROPN
arjefm-1163	156	6	serial	serial	PROPN
arjefm-1163	156	7	publication	publication	NOUN
arjefm-1163	156	8	american	american	PROPN
arjefm-1163	156	9	research	research	PROPN
arjefm-1163	156	10	journal	journal	PROPN
arjefm-1163	156	11	of	of	ADP
arjefm-1163	156	12	economics	economic	NOUN
arjefm-1163	156	13	,	,	PUNCT
arjefm-1163	156	14	finance	finance	NOUN
arjefm-1163	156	15	and	and	CCONJ
arjefm-1163	156	16	management	management	NOUN
arjefm-1163	156	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	156	18	,	,	PUNCT
arjefm-1163	156	19	email	email	NOUN
arjefm-1163	156	20	:	:	PUNCT
arjefm-1163	156	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	157	1	108	108	NUM
arjefm-1163	158	1	|	|	ADV
arjefm-1163	158	2	p	p	X
arjefm-1163	158	3	a	a	DET
arjefm-1163	158	4	g	g	NOUN
arjefm-1163	158	5	e	e	NOUN
arjefm-1163	158	6	methodology	methodology	NOUN
arjefm-1163	158	7	research	research	NOUN
arjefm-1163	158	8	design	design	NOUN
arjefm-1163	158	9	due	due	ADP
arjefm-1163	158	10	to	to	ADP
arjefm-1163	158	11	the	the	DET
arjefm-1163	158	12	nature	nature	NOUN
arjefm-1163	158	13	of	of	ADP
arjefm-1163	158	14	the	the	DET
arjefm-1163	158	15	study	study	NOUN
arjefm-1163	158	16	,	,	PUNCT
arjefm-1163	158	17	ex	ex	X
arjefm-1163	158	18	post	post	X
arjefm-1163	158	19	facto	facto	X
arjefm-1163	158	20	research	research	NOUN
arjefm-1163	158	21	design	design	NOUN
arjefm-1163	158	22	was	be	AUX
arjefm-1163	158	23	adopted	adopt	VERB
arjefm-1163	158	24	.	.	PUNCT
arjefm-1163	159	1	the	the	DET
arjefm-1163	159	2	study	study	NOUN
arjefm-1163	159	3	analyzed	analyze	VERB
arjefm-1163	159	4	the	the	DET
arjefm-1163	159	5	audited	audit	VERB
arjefm-1163	159	6	accounts	account	NOUN
arjefm-1163	159	7	of	of	ADP
arjefm-1163	159	8	banks	bank	NOUN
arjefm-1163	159	9	.	.	PUNCT
arjefm-1163	160	1	this	this	PRON
arjefm-1163	160	2	involves	involve	VERB
arjefm-1163	160	3	use	use	NOUN
arjefm-1163	160	4	of	of	ADP
arjefm-1163	160	5	financial	financial	ADJ
arjefm-1163	160	6	accounts	account	NOUN
arjefm-1163	160	7	of	of	ADP
arjefm-1163	160	8	the	the	DET
arjefm-1163	160	9	banks	bank	NOUN
arjefm-1163	160	10	under	under	ADP
arjefm-1163	160	11	assessment	assessment	NOUN
arjefm-1163	160	12	for	for	ADP
arjefm-1163	160	13	the	the	DET
arjefm-1163	160	14	period	period	NOUN
arjefm-1163	160	15	,	,	PUNCT
arjefm-1163	160	16	2012	2012	NUM
arjefm-1163	160	17	-	-	SYM
arjefm-1163	160	18	2023	2023	NUM
arjefm-1163	160	19	to	to	PART
arjefm-1163	160	20	generate	generate	VERB
arjefm-1163	160	21	the	the	DET
arjefm-1163	160	22	financial	financial	ADJ
arjefm-1163	160	23	ratios	ratio	NOUN
arjefm-1163	160	24	that	that	PRON
arjefm-1163	160	25	discriminated	discriminate	VERB
arjefm-1163	160	26	the	the	DET
arjefm-1163	160	27	most	most	ADJ
arjefm-1163	160	28	in	in	ADP
arjefm-1163	160	29	prediction	prediction	NOUN
arjefm-1163	160	30	of	of	ADP
arjefm-1163	160	31	healthy	healthy	ADJ
arjefm-1163	160	32	banks	bank	NOUN
arjefm-1163	160	33	using	use	VERB
arjefm-1163	160	34	altman	altman	PROPN
arjefm-1163	160	35	model	model	PROPN
arjefm-1163	160	36	.	.	PUNCT
arjefm-1163	161	1	population	population	NOUN
arjefm-1163	161	2	of	of	ADP
arjefm-1163	161	3	the	the	DET
arjefm-1163	161	4	study	study	NOUN
arjefm-1163	161	5	this	this	DET
arjefm-1163	161	6	population	population	NOUN
arjefm-1163	161	7	of	of	ADP
arjefm-1163	161	8	this	this	DET
arjefm-1163	161	9	study	study	NOUN
arjefm-1163	161	10	consists	consist	VERB
arjefm-1163	161	11	of	of	ADP
arjefm-1163	161	12	the	the	DET
arjefm-1163	161	13	8	8	NUM
arjefm-1163	161	14	deposit	deposit	NOUN
arjefm-1163	161	15	money	money	NOUN
arjefm-1163	161	16	banks	bank	NOUN
arjefm-1163	161	17	quoted	quote	VERB
arjefm-1163	161	18	on	on	ADP
arjefm-1163	161	19	the	the	DET
arjefm-1163	161	20	nigerian	nigerian	ADJ
arjefm-1163	161	21	exchange	exchange	NOUN
arjefm-1163	161	22	group	group	NOUN
arjefm-1163	161	23	.	.	PUNCT
arjefm-1163	162	1	the	the	DET
arjefm-1163	162	2	study	study	NOUN
arjefm-1163	162	3	covered	cover	VERB
arjefm-1163	162	4	ten	ten	NUM
arjefm-1163	162	5	years	year	NOUN
arjefm-1163	162	6	annual	annual	ADJ
arjefm-1163	162	7	reports	report	NOUN
arjefm-1163	162	8	and	and	CCONJ
arjefm-1163	162	9	accounts	account	NOUN
arjefm-1163	162	10	of	of	ADP
arjefm-1163	162	11	these	these	DET
arjefm-1163	162	12	banks	bank	NOUN
arjefm-1163	162	13	from	from	ADP
arjefm-1163	162	14	2012	2012	NUM
arjefm-1163	162	15	to	to	ADP
arjefm-1163	162	16	2023	2023	NUM
arjefm-1163	162	17	.	.	PUNCT
arjefm-1163	163	1	sample	sample	NOUN
arjefm-1163	163	2	size	size	NOUN
arjefm-1163	163	3	of	of	ADP
arjefm-1163	163	4	the	the	DET
arjefm-1163	163	5	study	study	NOUN
arjefm-1163	163	6	as	as	ADP
arjefm-1163	163	7	a	a	DET
arjefm-1163	163	8	result	result	NOUN
arjefm-1163	163	9	,	,	PUNCT
arjefm-1163	163	10	the	the	DET
arjefm-1163	163	11	"	"	PUNCT
arjefm-1163	163	12	purposive	purposive	ADJ
arjefm-1163	163	13	sampling	sampling	NOUN
arjefm-1163	163	14	technique	technique	NOUN
arjefm-1163	163	15	was	be	AUX
arjefm-1163	163	16	applied	apply	VERB
arjefm-1163	163	17	(	(	PUNCT
arjefm-1163	163	18	non	non	ADJ
arjefm-1163	163	19	-	-	ADJ
arjefm-1163	163	20	random	random	ADJ
arjefm-1163	163	21	sample	sample	NOUN
arjefm-1163	163	22	)	)	PUNCT
arjefm-1163	163	23	.	.	PUNCT
arjefm-1163	164	1	in	in	ADP
arjefm-1163	164	2	this	this	DET
arjefm-1163	164	3	method	method	NOUN
arjefm-1163	164	4	,	,	PUNCT
arjefm-1163	164	5	the	the	DET
arjefm-1163	164	6	sample	sample	NOUN
arjefm-1163	164	7	is	be	AUX
arjefm-1163	164	8	chosen	choose	VERB
arjefm-1163	164	9	based	base	VERB
arjefm-1163	164	10	on	on	ADP
arjefm-1163	164	11	what	what	PRON
arjefm-1163	164	12	the	the	DET
arjefm-1163	164	13	researcher	researcher	NOUN
arjefm-1163	164	14	thinks	think	VERB
arjefm-1163	164	15	is	be	AUX
arjefm-1163	164	16	appropriate	appropriate	ADJ
arjefm-1163	164	17	for	for	ADP
arjefm-1163	164	18	the	the	DET
arjefm-1163	164	19	study	study	NOUN
arjefm-1163	164	20	.	.	PUNCT
arjefm-1163	165	1	the	the	DET
arjefm-1163	165	2	banks	bank	NOUN
arjefm-1163	165	3	licence	licence	VERB
arjefm-1163	165	4	with	with	ADP
arjefm-1163	165	5	international	international	ADJ
arjefm-1163	165	6	authorization	authorization	NOUN
arjefm-1163	165	7	was	be	AUX
arjefm-1163	165	8	chosen	choose	VERB
arjefm-1163	165	9	which	which	PRON
arjefm-1163	165	10	consist	consist	VERB
arjefm-1163	165	11	a	a	DET
arjefm-1163	165	12	total	total	NOUN
arjefm-1163	165	13	of	of	ADP
arjefm-1163	165	14	eight	eight	NUM
arjefm-1163	165	15	(	(	PUNCT
arjefm-1163	165	16	8)	8)	NUM
arjefm-1163	165	17	out	out	ADP
arjefm-1163	165	18	of	of	ADP
arjefm-1163	165	19	the	the	DET
arjefm-1163	165	20	twenty	twenty	NUM
arjefm-1163	165	21	-	-	PUNCT
arjefm-1163	165	22	two	two	NUM
arjefm-1163	165	23	(	(	PUNCT
arjefm-1163	165	24	22	22	NUM
arjefm-1163	165	25	)	)	PUNCT
arjefm-1163	165	26	deposit	deposit	NOUN
arjefm-1163	165	27	money	money	NOUN
arjefm-1163	165	28	banks	bank	NOUN
arjefm-1163	165	29	which	which	PRON
arjefm-1163	165	30	was	be	AUX
arjefm-1163	165	31	inevitably	inevitably	ADV
arjefm-1163	165	32	excluded	exclude	VERB
arjefm-1163	165	33	during	during	ADP
arjefm-1163	165	34	the	the	DET
arjefm-1163	165	35	data	data	NOUN
arjefm-1163	165	36	collection	collection	NOUN
arjefm-1163	165	37	process	process	NOUN
arjefm-1163	165	38	due	due	ADP
arjefm-1163	165	39	to	to	ADP
arjefm-1163	165	40	incomplete	incomplete	ADJ
arjefm-1163	165	41	data	datum	NOUN
arjefm-1163	165	42	,	,	PUNCT
arjefm-1163	165	43	hence	hence	ADV
arjefm-1163	165	44	majority	majority	NOUN
arjefm-1163	165	45	of	of	ADP
arjefm-1163	165	46	the	the	DET
arjefm-1163	165	47	other	other	ADJ
arjefm-1163	165	48	banks	bank	NOUN
arjefm-1163	165	49	are	be	AUX
arjefm-1163	165	50	those	those	PRON
arjefm-1163	165	51	that	that	PRON
arjefm-1163	165	52	either	either	CCONJ
arjefm-1163	165	53	emerged	emerge	VERB
arjefm-1163	165	54	or	or	CCONJ
arjefm-1163	165	55	acquired	acquire	VERB
arjefm-1163	165	56	during	during	ADP
arjefm-1163	165	57	the	the	DET
arjefm-1163	165	58	period	period	NOUN
arjefm-1163	165	59	the	the	DET
arjefm-1163	165	60	study	study	NOUN
arjefm-1163	165	61	covered	cover	VERB
arjefm-1163	165	62	without	without	ADP
arjefm-1163	165	63	international	international	ADJ
arjefm-1163	165	64	authorization	authorization	NOUN
arjefm-1163	165	65	(	(	PUNCT
arjefm-1163	165	66	see	see	VERB
arjefm-1163	165	67	appendix	appendix	NOUN
arjefm-1163	165	68	for	for	ADP
arjefm-1163	165	69	details	detail	NOUN
arjefm-1163	165	70	)	)	PUNCT
arjefm-1163	165	71	.	.	PUNCT
arjefm-1163	166	1	source	source	NOUN
arjefm-1163	166	2	of	of	ADP
arjefm-1163	166	3	data	datum	NOUN
arjefm-1163	166	4	collection	collection	NOUN
arjefm-1163	166	5	to	to	PART
arjefm-1163	166	6	obtain	obtain	VERB
arjefm-1163	166	7	reliable	reliable	ADJ
arjefm-1163	166	8	information	information	NOUN
arjefm-1163	166	9	that	that	PRON
arjefm-1163	166	10	will	will	AUX
arjefm-1163	166	11	help	help	VERB
arjefm-1163	166	12	the	the	DET
arjefm-1163	166	13	researcher	researcher	NOUN
arjefm-1163	166	14	to	to	PART
arjefm-1163	166	15	ensure	ensure	VERB
arjefm-1163	166	16	the	the	DET
arjefm-1163	166	17	effectiveness	effectiveness	NOUN
arjefm-1163	166	18	of	of	ADP
arjefm-1163	166	19	the	the	DET
arjefm-1163	166	20	study	study	NOUN
arjefm-1163	166	21	in	in	ADP
arjefm-1163	166	22	question	question	NOUN
arjefm-1163	166	23	,	,	PUNCT
arjefm-1163	166	24	data	datum	NOUN
arjefm-1163	166	25	were	be	AUX
arjefm-1163	166	26	collected	collect	VERB
arjefm-1163	166	27	from	from	ADP
arjefm-1163	166	28	only	only	ADJ
arjefm-1163	166	29	secondary	secondary	ADJ
arjefm-1163	166	30	sources	source	NOUN
arjefm-1163	166	31	.	.	PUNCT
arjefm-1163	167	1	this	this	DET
arjefm-1163	167	2	data	datum	NOUN
arjefm-1163	167	3	were	be	AUX
arjefm-1163	167	4	obtained	obtain	VERB
arjefm-1163	167	5	from	from	ADP
arjefm-1163	167	6	the	the	DET
arjefm-1163	167	7	annual	annual	ADJ
arjefm-1163	167	8	reports	report	NOUN
arjefm-1163	167	9	and	and	CCONJ
arjefm-1163	167	10	audited	audit	VERB
arjefm-1163	167	11	accounts	account	NOUN
arjefm-1163	167	12	of	of	ADP
arjefm-1163	167	13	the	the	DET
arjefm-1163	167	14	banks	bank	NOUN
arjefm-1163	167	15	under	under	ADP
arjefm-1163	167	16	assessment	assessment	NOUN
arjefm-1163	167	17	model	model	NOUN
arjefm-1163	167	18	specification	specification	NOUN
arjefm-1163	167	19	the	the	DET
arjefm-1163	167	20	data	datum	NOUN
arjefm-1163	167	21	required	require	VERB
arjefm-1163	167	22	were	be	AUX
arjefm-1163	167	23	those	those	PRON
arjefm-1163	167	24	of	of	ADP
arjefm-1163	167	25	the	the	DET
arjefm-1163	167	26	dependent	dependent	ADJ
arjefm-1163	167	27	variable	variable	NOUN
arjefm-1163	167	28	that	that	PRON
arjefm-1163	167	29	include	include	VERB
arjefm-1163	167	30	:	:	PUNCT
arjefm-1163	167	31	altman	altman	PROPN
arjefm-1163	167	32	prediction	prediction	NOUN
arjefm-1163	167	33	model	model	NOUN
arjefm-1163	167	34	(	(	PUNCT
arjefm-1163	167	35	working	working	NOUN
arjefm-1163	167	36	capital	capital	NOUN
arjefm-1163	167	37	,	,	PUNCT
arjefm-1163	167	38	retained	retain	VERB
arjefm-1163	167	39	earnings	earning	NOUN
arjefm-1163	167	40	,	,	PUNCT
arjefm-1163	167	41	earnings	earning	NOUN
arjefm-1163	167	42	before	before	ADP
arjefm-1163	167	43	interest	interest	NOUN
arjefm-1163	167	44	and	and	CCONJ
arjefm-1163	167	45	tax	tax	NOUN
arjefm-1163	167	46	,	,	PUNCT
arjefm-1163	167	47	equity	equity	NOUN
arjefm-1163	167	48	as	as	ADV
arjefm-1163	167	49	well	well	ADV
arjefm-1163	167	50	as	as	ADP
arjefm-1163	167	51	total	total	ADJ
arjefm-1163	167	52	assets	asset	NOUN
arjefm-1163	167	53	and	and	CCONJ
arjefm-1163	167	54	total	total	ADJ
arjefm-1163	167	55	book	book	NOUN
arjefm-1163	167	56	debts	debt	NOUN
arjefm-1163	167	57	)	)	PUNCT
arjefm-1163	167	58	and	and	CCONJ
arjefm-1163	167	59	independent	independent	ADJ
arjefm-1163	167	60	variables	variable	NOUN
arjefm-1163	167	61	:	:	PUNCT
arjefm-1163	167	62	risk	risk	NOUN
arjefm-1163	167	63	management	management	NOUN
arjefm-1163	167	64	and	and	CCONJ
arjefm-1163	167	65	board	board	NOUN
arjefm-1163	167	66	of	of	ADP
arjefm-1163	167	67	directors	director	NOUN
arjefm-1163	167	68	.	.	PUNCT
arjefm-1163	168	1	this	this	PRON
arjefm-1163	168	2	was	be	AUX
arjefm-1163	168	3	obtaining	obtain	VERB
arjefm-1163	168	4	from	from	ADP
arjefm-1163	168	5	the	the	DET
arjefm-1163	168	6	audited	audit	VERB
arjefm-1163	168	7	reports	report	NOUN
arjefm-1163	168	8	and	and	CCONJ
arjefm-1163	168	9	accounts	account	NOUN
arjefm-1163	168	10	of	of	ADP
arjefm-1163	168	11	the	the	DET
arjefm-1163	168	12	banks	bank	NOUN
arjefm-1163	168	13	under	under	ADP
arjefm-1163	168	14	assessment	assessment	NOUN
arjefm-1163	168	15	.	.	PUNCT
arjefm-1163	169	1	the	the	DET
arjefm-1163	169	2	study	study	NOUN
arjefm-1163	169	3	will	will	AUX
arjefm-1163	169	4	use	use	VERB
arjefm-1163	169	5	altman	altman	NOUN
arjefm-1163	169	6	model	model	NOUN
arjefm-1163	169	7	given	give	VERB
arjefm-1163	169	8	as	as	ADP
arjefm-1163	169	9	zeta	zeta	NOUN
arjefm-1163	169	10	“	"	PUNCT
arjefm-1163	169	11	z	z	PROPN
arjefm-1163	169	12	”	"	PUNCT
arjefm-1163	169	13	z=1.2x1	z=1.2x1	NOUN
arjefm-1163	169	14	+	+	CCONJ
arjefm-1163	170	1	1.4x2	1.4x2	NUM
arjefm-1163	170	2	+	+	NUM
arjefm-1163	170	3	3.3x3	3.3x3	NUM
arjefm-1163	170	4	+	+	NUM
arjefm-1163	170	5	0.6x4	0.6x4	NUM
arjefm-1163	170	6	+	+	CCONJ
arjefm-1163	170	7	1.0	1.0	NUM
arjefm-1163	170	8	x5	x5	NOUN
arjefm-1163	170	9	,	,	PUNCT
arjefm-1163	170	10	where	where	SCONJ
arjefm-1163	170	11	:	:	PUNCT
arjefm-1163	170	12	x1	x1	PROPN
arjefm-1163	170	13	=	=	SYM
arjefm-1163	170	14	working	work	VERB
arjefm-1163	170	15	capital	capital	NOUN
arjefm-1163	170	16	to	to	ADP
arjefm-1163	170	17	total	total	ADJ
arjefm-1163	170	18	assets	asset	NOUN
arjefm-1163	170	19	x2	x2	NOUN
arjefm-1163	171	1	=	=	PUNCT
arjefm-1163	171	2	retained	retain	VERB
arjefm-1163	171	3	earnings	earning	NOUN
arjefm-1163	171	4	to	to	ADP
arjefm-1163	171	5	total	total	ADJ
arjefm-1163	171	6	assets	asset	NOUN
arjefm-1163	171	7	x3	x3	NOUN
arjefm-1163	172	1	=	=	SYM
arjefm-1163	172	2	earnings	earning	NOUN
arjefm-1163	172	3	before	before	ADP
arjefm-1163	172	4	interest	interest	NOUN
arjefm-1163	172	5	and	and	CCONJ
arjefm-1163	172	6	taxes	taxis	NOUN
arjefm-1163	172	7	to	to	PART
arjefm-1163	172	8	total	total	VERB
arjefm-1163	172	9	asset	asset	NOUN
arjefm-1163	172	10	x4	x4	NOUN
arjefm-1163	172	11	=	=	NOUN
arjefm-1163	172	12	value	value	NOUN
arjefm-1163	172	13	of	of	ADP
arjefm-1163	172	14	equity	equity	NOUN
arjefm-1163	172	15	to	to	ADP
arjefm-1163	172	16	total	total	ADJ
arjefm-1163	172	17	book	book	NOUN
arjefm-1163	172	18	debt	debt	NOUN
arjefm-1163	172	19	x5	x5	NOUN
arjefm-1163	172	20	=	=	SYM
arjefm-1163	172	21	gross	gross	ADJ
arjefm-1163	172	22	earnings	earning	NOUN
arjefm-1163	172	23	to	to	ADP
arjefm-1163	172	24	total	total	ADJ
arjefm-1163	172	25	assets	asset	NOUN
arjefm-1163	172	26	the	the	DET
arjefm-1163	172	27	decision	decision	NOUN
arjefm-1163	172	28	rule	rule	NOUN
arjefm-1163	172	29	is	be	AUX
arjefm-1163	172	30	that	that	SCONJ
arjefm-1163	172	31	:	:	PUNCT
arjefm-1163	172	32	(	(	PUNCT
arjefm-1163	172	33	i	i	NOUN
arjefm-1163	172	34	)	)	PUNCT
arjefm-1163	172	35	.	.	PUNCT
arjefm-1163	173	1	for	for	ADP
arjefm-1163	173	2	z<1.81	z<1.81	PROPN
arjefm-1163	173	3	bankruptcy	bankruptcy	NOUN
arjefm-1163	173	4	region	region	NOUN
arjefm-1163	173	5	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	173	6	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	173	7	american	american	PROPN
arjefm-1163	173	8	research	research	PROPN
arjefm-1163	173	9	journal	journal	PROPN
arjefm-1163	173	10	of	of	ADP
arjefm-1163	173	11	economics	economic	NOUN
arjefm-1163	173	12	,	,	PUNCT
arjefm-1163	173	13	finance	finance	NOUN
arjefm-1163	173	14	and	and	CCONJ
arjefm-1163	173	15	management	management	NOUN
arjefm-1163	173	16	volume	volume	NOUN
arjefm-1163	173	17	13	13	NUM
arjefm-1163	173	18	issue	issue	NOUN
arjefm-1163	173	19	1	1	NUM
arjefm-1163	173	20	,	,	PUNCT
arjefm-1163	173	21	january	january	PROPN
arjefm-1163	173	22	-	-	PUNCT
arjefm-1163	173	23	march	march	PROPN
arjefm-1163	173	24	2025	2025	NUM
arjefm-1163	173	25	issn	issn	NOUN
arjefm-1163	173	26	:	:	PUNCT
arjefm-1163	173	27	2836	2836	NUM
arjefm-1163	173	28	-	-	SYM
arjefm-1163	173	29	9416	9416	NUM
arjefm-1163	173	30	impact	impact	NOUN
arjefm-1163	173	31	factor	factor	NOUN
arjefm-1163	173	32	:	:	PUNCT
arjefm-1163	173	33	6.41	6.41	NUM
arjefm-1163	173	34	journal	journal	NOUN
arjefm-1163	173	35	homepage	homepage	NOUN
arjefm-1163	173	36	:	:	PUNCT
arjefm-1163	173	37	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	173	38	,	,	PUNCT
arjefm-1163	173	39	email	email	NOUN
arjefm-1163	173	40	:	:	PUNCT
arjefm-1163	173	41	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	173	42	official	official	ADJ
arjefm-1163	173	43	journal	journal	PROPN
arjefm-1163	173	44	of	of	ADP
arjefm-1163	173	45	america	america	PROPN
arjefm-1163	173	46	serial	serial	PROPN
arjefm-1163	173	47	publication	publication	NOUN
arjefm-1163	173	48	american	american	PROPN
arjefm-1163	173	49	research	research	PROPN
arjefm-1163	173	50	journal	journal	PROPN
arjefm-1163	173	51	of	of	ADP
arjefm-1163	173	52	economics	economic	NOUN
arjefm-1163	173	53	,	,	PUNCT
arjefm-1163	173	54	finance	finance	NOUN
arjefm-1163	173	55	and	and	CCONJ
arjefm-1163	173	56	management	management	NOUN
arjefm-1163	173	57	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	173	58	,	,	PUNCT
arjefm-1163	173	59	email	email	NOUN
arjefm-1163	173	60	:	:	PUNCT
arjefm-1163	173	61	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	174	1	109	109	NUM
arjefm-1163	175	1	|	|	ADV
arjefm-1163	175	2	p	p	NOUN
arjefm-1163	175	3	a	a	DET
arjefm-1163	175	4	g	g	NOUN
arjefm-1163	175	5	e	e	X
arjefm-1163	175	6	(	(	PUNCT
arjefm-1163	175	7	ii	ii	NOUN
arjefm-1163	175	8	)	)	PUNCT
arjefm-1163	175	9	.	.	PUNCT
arjefm-1163	176	1	for	for	ADP
arjefm-1163	176	2	1.81	1.81	NUM
arjefm-1163	176	3	<	<	X
arjefm-1163	176	4	z>2.675	z>2.675	NOUN
arjefm-1163	176	5	high	high	ADJ
arjefm-1163	176	6	bankruptcy	bankruptcy	NOUN
arjefm-1163	176	7	potential	potential	NOUN
arjefm-1163	176	8	(	(	PUNCT
arjefm-1163	176	9	iii	iii	NOUN
arjefm-1163	176	10	)	)	PUNCT
arjefm-1163	176	11	.	.	PUNCT
arjefm-1163	177	1	for	for	ADP
arjefm-1163	177	2	2.675	2.675	NUM
arjefm-1163	177	3	<	<	NOUN
arjefm-1163	177	4	z<2.99	z<2.99	PROPN
arjefm-1163	177	5	low	low	ADJ
arjefm-1163	177	6	bankruptcy	bankruptcy	NOUN
arjefm-1163	177	7	potential	potential	NOUN
arjefm-1163	177	8	(	(	PUNCT
arjefm-1163	177	9	iv	iv	NOUN
arjefm-1163	177	10	)	)	PUNCT
arjefm-1163	177	11	.	.	PUNCT
arjefm-1163	178	1	for	for	ADP
arjefm-1163	178	2	z>2.99	z>2.99	PROPN
arjefm-1163	178	3	strong	strong	ADJ
arjefm-1163	178	4	(	(	PUNCT
arjefm-1163	178	5	no	no	DET
arjefm-1163	178	6	sign	sign	NOUN
arjefm-1163	178	7	of	of	ADP
arjefm-1163	178	8	bankruptcy	bankruptcy	NOUN
arjefm-1163	178	9	at	at	ADV
arjefm-1163	178	10	all	all	ADV
arjefm-1163	178	11	)	)	PUNCT
arjefm-1163	178	12	.	.	PUNCT
arjefm-1163	179	1	the	the	DET
arjefm-1163	179	2	altman	altman	PROPN
arjefm-1163	179	3	model	model	NOUN
arjefm-1163	179	4	will	will	AUX
arjefm-1163	179	5	be	be	AUX
arjefm-1163	179	6	modified	modify	VERB
arjefm-1163	179	7	thus	thus	ADV
arjefm-1163	179	8	to	to	PART
arjefm-1163	179	9	incorporate	incorporate	VERB
arjefm-1163	179	10	corporate	corporate	ADJ
arjefm-1163	179	11	governance	governance	NOUN
arjefm-1163	179	12	:	:	PUNCT
arjefm-1163	179	13	atmnit	atmnit	PROPN
arjefm-1163	179	14	=	=	SYM
arjefm-1163	179	15	a0	a0	PROPN
arjefm-1163	179	16	+	+	CCONJ
arjefm-1163	179	17	β1rmcit	β1rmcit	PROPN
arjefm-1163	180	1	+	+	ADP
arjefm-1163	180	2	β2bindit	β2bindit	NOUN
arjefm-1163	181	1	+	+	CCONJ
arjefm-1163	181	2	it	it	PRON
arjefm-1163	181	3	urt	urt	VERB
arjefm-1163	181	4	…	…	PUNCT
arjefm-1163	181	5	…	…	PUNCT
arjefm-1163	181	6	…	…	PUNCT
arjefm-1163	181	7	…	…	PUNCT
arjefm-1163	181	8	…	…	PUNCT
arjefm-1163	181	9	…	…	PUNCT
arjefm-1163	181	10	…	…	SYM
arjefm-1163	181	11	.	.	PUNCT
arjefm-1163	181	12	…	…	PUNCT
arjefm-1163	181	13	..	..	PUNCT
arjefm-1163	181	14	…	…	PUNCT
arjefm-1163	181	15	....	....	PUNCT
arjefm-1163	181	16	(i	(i	PROPN
arjefm-1163	181	17	)	)	PUNCT
arjefm-1163	181	18	where	where	SCONJ
arjefm-1163	181	19	;	;	PUNCT
arjefm-1163	181	20	atmn=	atmn=	NUM
arjefm-1163	181	21	altman	altman	NOUN
arjefm-1163	181	22	prediction	prediction	NOUN
arjefm-1163	181	23	model	model	NOUN
arjefm-1163	181	24	rmc=	rmc=	PROPN
arjefm-1163	181	25	risk	risk	NOUN
arjefm-1163	181	26	management	management	NOUN
arjefm-1163	181	27	committee	committee	NOUN
arjefm-1163	181	28	bind	bind	NOUN
arjefm-1163	181	29	=	=	SYM
arjefm-1163	181	30	board	board	NOUN
arjefm-1163	181	31	independence	independence	NOUN
arjefm-1163	181	32	method	method	NOUN
arjefm-1163	181	33	of	of	ADP
arjefm-1163	181	34	data	datum	NOUN
arjefm-1163	181	35	analysis	analysis	NOUN
arjefm-1163	181	36	data	datum	NOUN
arjefm-1163	181	37	were	be	AUX
arjefm-1163	181	38	analyzed	analyze	VERB
arjefm-1163	181	39	with	with	ADP
arjefm-1163	181	40	descriptive	descriptive	ADJ
arjefm-1163	181	41	statistics	statistic	NOUN
arjefm-1163	181	42	,	,	PUNCT
arjefm-1163	181	43	and	and	CCONJ
arjefm-1163	181	44	the	the	DET
arjefm-1163	181	45	hypotheses	hypothesis	NOUN
arjefm-1163	181	46	will	will	AUX
arjefm-1163	181	47	be	be	AUX
arjefm-1163	181	48	tested	test	VERB
arjefm-1163	181	49	with	with	ADP
arjefm-1163	181	50	pearson	pearson	PROPN
arjefm-1163	181	51	correlation	correlation	NOUN
arjefm-1163	181	52	,	,	PUNCT
arjefm-1163	181	53	and	and	CCONJ
arjefm-1163	181	54	multiple	multiple	ADJ
arjefm-1163	181	55	regression	regression	NOUN
arjefm-1163	181	56	analysis	analysis	NOUN
arjefm-1163	181	57	.	.	PUNCT
arjefm-1163	182	1	since	since	SCONJ
arjefm-1163	182	2	the	the	DET
arjefm-1163	182	3	focus	focus	NOUN
arjefm-1163	182	4	of	of	ADP
arjefm-1163	182	5	the	the	DET
arjefm-1163	182	6	study	study	NOUN
arjefm-1163	182	7	is	be	AUX
arjefm-1163	182	8	to	to	PART
arjefm-1163	182	9	examine	examine	VERB
arjefm-1163	182	10	the	the	DET
arjefm-1163	182	11	effect	effect	NOUN
arjefm-1163	182	12	of	of	ADP
arjefm-1163	182	13	asset	asset	NOUN
arjefm-1163	182	14	composition	composition	NOUN
arjefm-1163	182	15	on	on	ADP
arjefm-1163	182	16	financial	financial	ADJ
arjefm-1163	182	17	performance	performance	NOUN
arjefm-1163	182	18	,	,	PUNCT
arjefm-1163	182	19	regression	regression	VERB
arjefm-1163	182	20	analysis	analysis	NOUN
arjefm-1163	182	21	becomes	become	VERB
arjefm-1163	182	22	appropriate	appropriate	ADJ
arjefm-1163	182	23	tool	tool	NOUN
arjefm-1163	182	24	for	for	ADP
arjefm-1163	182	25	it	it	PRON
arjefm-1163	182	26	.	.	PUNCT
arjefm-1163	183	1	descriptive	descriptive	ADJ
arjefm-1163	183	2	statistics	statistic	NOUN
arjefm-1163	183	3	employed	employ	VERB
arjefm-1163	183	4	to	to	PART
arjefm-1163	183	5	summarily	summarily	ADV
arjefm-1163	183	6	describe	describe	VERB
arjefm-1163	183	7	the	the	DET
arjefm-1163	183	8	mean	mean	ADJ
arjefm-1163	183	9	,	,	PUNCT
arjefm-1163	183	10	median	median	ADJ
arjefm-1163	183	11	,	,	PUNCT
arjefm-1163	183	12	standard	standard	ADJ
arjefm-1163	183	13	deviation	deviation	NOUN
arjefm-1163	183	14	,	,	PUNCT
arjefm-1163	183	15	kurtosis	kurtosis	NOUN
arjefm-1163	183	16	and	and	CCONJ
arjefm-1163	183	17	skewness	skewness	NOUN
arjefm-1163	183	18	of	of	ADP
arjefm-1163	183	19	the	the	DET
arjefm-1163	183	20	study	study	NOUN
arjefm-1163	183	21	variables	variable	NOUN
arjefm-1163	183	22	.	.	PUNCT
arjefm-1163	184	1	inferential	inferential	ADJ
arjefm-1163	184	2	statistics	statistic	NOUN
arjefm-1163	184	3	will	will	AUX
arjefm-1163	184	4	also	also	ADV
arjefm-1163	184	5	be	be	AUX
arjefm-1163	184	6	utilized	utilize	VERB
arjefm-1163	184	7	with	with	ADP
arjefm-1163	184	8	the	the	DET
arjefm-1163	184	9	aid	aid	NOUN
arjefm-1163	184	10	of	of	ADP
arjefm-1163	184	11	e	e	NOUN
arjefm-1163	184	12	-	-	NOUN
arjefm-1163	184	13	views	view	NOUN
arjefm-1163	184	14	9	9	NUM
arjefm-1163	184	15	using	use	VERB
arjefm-1163	184	16	:	:	PUNCT
arjefm-1163	184	17	i.	i.	PROPN
arjefm-1163	184	18	coefficient	coefficient	NOUN
arjefm-1163	184	19	of	of	ADP
arjefm-1163	184	20	correlation	correlation	NOUN
arjefm-1163	184	21	:	:	PUNCT
arjefm-1163	184	22	which	which	PRON
arjefm-1163	184	23	is	be	AUX
arjefm-1163	184	24	a	a	DET
arjefm-1163	184	25	good	good	ADJ
arjefm-1163	184	26	measure	measure	NOUN
arjefm-1163	184	27	of	of	ADP
arjefm-1163	184	28	relationship	relationship	NOUN
arjefm-1163	184	29	between	between	ADP
arjefm-1163	184	30	two	two	NUM
arjefm-1163	184	31	variables	variable	NOUN
arjefm-1163	184	32	that	that	PRON
arjefm-1163	184	33	tell	tell	VERB
arjefm-1163	184	34	us	we	PRON
arjefm-1163	184	35	about	about	ADP
arjefm-1163	184	36	the	the	DET
arjefm-1163	184	37	strength	strength	NOUN
arjefm-1163	184	38	of	of	ADP
arjefm-1163	184	39	relationship	relationship	NOUN
arjefm-1163	184	40	and	and	CCONJ
arjefm-1163	184	41	the	the	DET
arjefm-1163	184	42	direction	direction	NOUN
arjefm-1163	184	43	of	of	ADP
arjefm-1163	184	44	the	the	DET
arjefm-1163	184	45	relationship	relationship	NOUN
arjefm-1163	184	46	as	as	ADV
arjefm-1163	184	47	well	well	ADV
arjefm-1163	184	48	?	?	PUNCT
arjefm-1163	185	1	ii	ii	X
arjefm-1163	185	2	.	.	PUNCT
arjefm-1163	186	1	regressions	regression	NOUN
arjefm-1163	186	2	analysis	analysis	NOUN
arjefm-1163	186	3	:	:	PUNCT
arjefm-1163	186	4	regression	regression	VERB
arjefm-1163	186	5	analysis	analysis	NOUN
arjefm-1163	186	6	predicts	predict	VERB
arjefm-1163	186	7	the	the	DET
arjefm-1163	186	8	value	value	NOUN
arjefm-1163	186	9	the	the	DET
arjefm-1163	186	10	dependent	dependent	ADJ
arjefm-1163	186	11	variable	variable	NOUN
arjefm-1163	186	12	based	base	VERB
arjefm-1163	186	13	on	on	ADP
arjefm-1163	186	14	the	the	DET
arjefm-1163	186	15	value	value	NOUN
arjefm-1163	186	16	of	of	ADP
arjefm-1163	186	17	the	the	DET
arjefm-1163	186	18	independent	independent	ADJ
arjefm-1163	186	19	variable	variable	NOUN
arjefm-1163	186	20	and	and	CCONJ
arjefm-1163	186	21	explains	explain	VERB
arjefm-1163	186	22	the	the	DET
arjefm-1163	186	23	impact	impact	NOUN
arjefm-1163	186	24	or	or	CCONJ
arjefm-1163	186	25	effect	effect	NOUN
arjefm-1163	186	26	of	of	ADP
arjefm-1163	186	27	changes	change	NOUN
arjefm-1163	186	28	in	in	ADP
arjefm-1163	186	29	the	the	DET
arjefm-1163	186	30	values	value	NOUN
arjefm-1163	186	31	of	of	ADP
arjefm-1163	186	32	the	the	DET
arjefm-1163	186	33	variables	variable	NOUN
arjefm-1163	186	34	.	.	PUNCT
arjefm-1163	187	1	decision	decision	NOUN
arjefm-1163	187	2	rule	rule	NOUN
arjefm-1163	187	3	accept	accept	VERB
arjefm-1163	187	4	the	the	DET
arjefm-1163	187	5	alternative	alternative	ADJ
arjefm-1163	187	6	hypothesis	hypothesis	NOUN
arjefm-1163	187	7	,	,	PUNCT
arjefm-1163	187	8	if	if	SCONJ
arjefm-1163	187	9	the	the	DET
arjefm-1163	187	10	probability	probability	NOUN
arjefm-1163	187	11	value	value	NOUN
arjefm-1163	187	12	(	(	PUNCT
arjefm-1163	187	13	p	p	NOUN
arjefm-1163	187	14	-	-	PUNCT
arjefm-1163	187	15	value	value	NOUN
arjefm-1163	187	16	)	)	PUNCT
arjefm-1163	187	17	of	of	ADP
arjefm-1163	187	18	the	the	DET
arjefm-1163	187	19	test	test	NOUN
arjefm-1163	187	20	is	be	AUX
arjefm-1163	187	21	less	less	ADJ
arjefm-1163	187	22	than	than	ADP
arjefm-1163	187	23	0.05	0.05	NUM
arjefm-1163	187	24	(	(	PUNCT
arjefm-1163	187	25	5	5	NUM
arjefm-1163	187	26	%	%	NOUN
arjefm-1163	187	27	)	)	PUNCT
arjefm-1163	187	28	.	.	PUNCT
arjefm-1163	188	1	otherwise	otherwise	ADV
arjefm-1163	188	2	reject	reject	VERB
arjefm-1163	188	3	data	datum	NOUN
arjefm-1163	188	4	analysis	analysis	NOUN
arjefm-1163	188	5	and	and	CCONJ
arjefm-1163	188	6	results	result	VERB
arjefm-1163	188	7	data	datum	NOUN
arjefm-1163	188	8	analysis	analysis	NOUN
arjefm-1163	188	9	table	table	NOUN
arjefm-1163	188	10	1	1	NUM
arjefm-1163	188	11	:	:	PUNCT
arjefm-1163	188	12	descriptive	descriptive	ADJ
arjefm-1163	188	13	analysis	analysis	NOUN
arjefm-1163	188	14	atmn	atmn	NOUN
arjefm-1163	188	15	rmc	rmc	PROPN
arjefm-1163	188	16	bind	bind	NOUN
arjefm-1163	188	17	mean	mean	VERB
arjefm-1163	188	18	2.913370	2.913370	NUM
arjefm-1163	188	19	14.29207	14.29207	NUM
arjefm-1163	188	20	1.826087	1.826087	NUM
arjefm-1163	188	21	median	median	NOUN
arjefm-1163	188	22	3.023000	3.023000	NUM
arjefm-1163	188	23	11.30000	11.30000	NUM
arjefm-1163	188	24	2.000000	2.000000	NUM
arjefm-1163	188	25	maximum	maximum	NOUN
arjefm-1163	188	26	6.598000	6.598000	NUM
arjefm-1163	188	27	38.66000	38.66000	NUM
arjefm-1163	188	28	7.000000	7.000000	NUM
arjefm-1163	188	29	minimum	minimum	NOUN
arjefm-1163	188	30	0.399000	0.399000	NUM
arjefm-1163	188	31	0.060000	0.060000	NUM
arjefm-1163	188	32	0.000000	0.000000	NUM
arjefm-1163	188	33	std	std	NOUN
arjefm-1163	188	34	.	.	PUNCT
arjefm-1163	188	35	dev	dev	PROPN
arjefm-1163	188	36	.	.	PUNCT
arjefm-1163	189	1	1.547708	1.547708	NUM
arjefm-1163	189	2	12.27464	12.27464	NUM
arjefm-1163	189	3	1.813313	1.813313	NUM
arjefm-1163	189	4	skewness	skewness	NOUN
arjefm-1163	189	5	0.121996	0.121996	NUM
arjefm-1163	189	6	0.613932	0.613932	NUM
arjefm-1163	189	7	1.183425	1.183425	NUM
arjefm-1163	189	8	kurtosis	kurtosis	NOUN
arjefm-1163	189	9	2.306899	2.306899	NUM
arjefm-1163	189	10	2.328440	2.328440	NUM
arjefm-1163	189	11	4.323895	4.323895	NUM
arjefm-1163	189	12	jarque	jarque	NOUN
arjefm-1163	189	13	-	-	PUNCT
arjefm-1163	189	14	bera	bera	NOUN
arjefm-1163	189	15	2.069699	2.069699	NUM
arjefm-1163	189	16	7.508123	7.508123	NUM
arjefm-1163	190	1	28.19293	28.19293	NUM
arjefm-1163	190	2	probability	probability	NOUN
arjefm-1163	190	3	0.355280	0.355280	NUM
arjefm-1163	190	4	0.023422	0.023422	NUM
arjefm-1163	190	5	0.000001	0.000001	NUM
arjefm-1163	190	6	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1163	190	7	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	191	1	american	american	PROPN
arjefm-1163	191	2	research	research	PROPN
arjefm-1163	191	3	journal	journal	PROPN
arjefm-1163	191	4	of	of	ADP
arjefm-1163	191	5	economics	economic	NOUN
arjefm-1163	191	6	,	,	PUNCT
arjefm-1163	191	7	finance	finance	NOUN
arjefm-1163	191	8	and	and	CCONJ
arjefm-1163	191	9	management	management	NOUN
arjefm-1163	191	10	volume	volume	NOUN
arjefm-1163	191	11	13	13	NUM
arjefm-1163	191	12	issue	issue	NOUN
arjefm-1163	191	13	1	1	NUM
arjefm-1163	191	14	,	,	PUNCT
arjefm-1163	191	15	january	january	PROPN
arjefm-1163	191	16	-	-	PUNCT
arjefm-1163	191	17	march	march	PROPN
arjefm-1163	191	18	2025	2025	NUM
arjefm-1163	191	19	issn	issn	NOUN
arjefm-1163	191	20	:	:	PUNCT
arjefm-1163	191	21	2836	2836	NUM
arjefm-1163	191	22	-	-	SYM
arjefm-1163	191	23	9416	9416	NUM
arjefm-1163	191	24	impact	impact	NOUN
arjefm-1163	191	25	factor	factor	NOUN
arjefm-1163	191	26	:	:	PUNCT
arjefm-1163	191	27	6.41	6.41	NUM
arjefm-1163	191	28	journal	journal	NOUN
arjefm-1163	191	29	homepage	homepage	NOUN
arjefm-1163	191	30	:	:	PUNCT
arjefm-1163	191	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	191	32	,	,	PUNCT
arjefm-1163	191	33	email	email	NOUN
arjefm-1163	191	34	:	:	PUNCT
arjefm-1163	192	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	192	2	official	official	ADJ
arjefm-1163	192	3	journal	journal	PROPN
arjefm-1163	192	4	of	of	ADP
arjefm-1163	192	5	america	america	PROPN
arjefm-1163	192	6	serial	serial	PROPN
arjefm-1163	192	7	publication	publication	NOUN
arjefm-1163	192	8	american	american	PROPN
arjefm-1163	192	9	research	research	PROPN
arjefm-1163	192	10	journal	journal	PROPN
arjefm-1163	192	11	of	of	ADP
arjefm-1163	192	12	economics	economic	NOUN
arjefm-1163	192	13	,	,	PUNCT
arjefm-1163	192	14	finance	finance	NOUN
arjefm-1163	192	15	and	and	CCONJ
arjefm-1163	192	16	management	management	NOUN
arjefm-1163	192	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	192	18	,	,	PUNCT
arjefm-1163	192	19	email	email	NOUN
arjefm-1163	192	20	:	:	PUNCT
arjefm-1163	192	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	193	1	110	110	NUM
arjefm-1163	193	2	|	|	ADV
arjefm-1163	193	3	p	p	X
arjefm-1163	193	4	a	a	DET
arjefm-1163	193	5	g	g	NOUN
arjefm-1163	193	6	e	e	NOUN
arjefm-1163	193	7	sum	sum	NOUN
arjefm-1163	193	8	268.0300	268.0300	NUM
arjefm-1163	193	9	1314.870	1314.870	NUM
arjefm-1163	193	10	168.0000	168.0000	NUM
arjefm-1163	193	11	sum	sum	NOUN
arjefm-1163	193	12	sq	sq	PROPN
arjefm-1163	193	13	.	.	PROPN
arjefm-1163	193	14	dev	dev	PROPN
arjefm-1163	193	15	.	.	PUNCT
arjefm-1163	194	1	217.9815	217.9815	NUM
arjefm-1163	194	2	13710.67	13710.67	NUM
arjefm-1163	194	3	299.2174	299.2174	NUM
arjefm-1163	194	4	observations	observation	NOUN
arjefm-1163	194	5	96	96	NUM
arjefm-1163	194	6	96	96	NUM
arjefm-1163	194	7	96	96	NUM
arjefm-1163	194	8	table	table	NOUN
arjefm-1163	194	9	1	1	NUM
arjefm-1163	194	10	shows	show	VERB
arjefm-1163	194	11	the	the	DET
arjefm-1163	194	12	mean	mean	ADJ
arjefm-1163	194	13	(	(	PUNCT
arjefm-1163	194	14	average	average	ADJ
arjefm-1163	194	15	)	)	PUNCT
arjefm-1163	194	16	for	for	ADP
arjefm-1163	194	17	each	each	PRON
arjefm-1163	194	18	of	of	ADP
arjefm-1163	194	19	the	the	DET
arjefm-1163	194	20	variables	variable	NOUN
arjefm-1163	194	21	,	,	PUNCT
arjefm-1163	194	22	their	their	PRON
arjefm-1163	194	23	maximum	maximum	ADJ
arjefm-1163	194	24	values	value	NOUN
arjefm-1163	194	25	,	,	PUNCT
arjefm-1163	194	26	minimum	minimum	ADJ
arjefm-1163	194	27	values	value	NOUN
arjefm-1163	194	28	,	,	PUNCT
arjefm-1163	194	29	standard	standard	ADJ
arjefm-1163	194	30	deviation	deviation	NOUN
arjefm-1163	194	31	and	and	CCONJ
arjefm-1163	194	32	jarque	jarque	NOUN
arjefm-1163	194	33	-	-	PUNCT
arjefm-1163	194	34	bera	bera	NOUN
arjefm-1163	194	35	(	(	PUNCT
arjefm-1163	194	36	jb	jb	PROPN
arjefm-1163	194	37	)	)	PUNCT
arjefm-1163	194	38	statistics	statistic	NOUN
arjefm-1163	194	39	(	(	PUNCT
arjefm-1163	194	40	normality	normality	NOUN
arjefm-1163	194	41	test	test	NOUN
arjefm-1163	194	42	)	)	PUNCT
arjefm-1163	194	43	.	.	PUNCT
arjefm-1163	195	1	the	the	DET
arjefm-1163	195	2	results	result	NOUN
arjefm-1163	195	3	in	in	ADP
arjefm-1163	195	4	table	table	NOUN
arjefm-1163	195	5	1	1	NUM
arjefm-1163	195	6	provided	provide	VERB
arjefm-1163	195	7	some	some	DET
arjefm-1163	195	8	insight	insight	NOUN
arjefm-1163	195	9	into	into	ADP
arjefm-1163	195	10	the	the	DET
arjefm-1163	195	11	nature	nature	NOUN
arjefm-1163	195	12	of	of	ADP
arjefm-1163	195	13	the	the	DET
arjefm-1163	195	14	nigerian	nigerian	ADJ
arjefm-1163	195	15	banks	bank	NOUN
arjefm-1163	195	16	that	that	PRON
arjefm-1163	195	17	were	be	AUX
arjefm-1163	195	18	used	use	VERB
arjefm-1163	195	19	in	in	ADP
arjefm-1163	195	20	this	this	DET
arjefm-1163	195	21	study	study	NOUN
arjefm-1163	195	22	.	.	PUNCT
arjefm-1163	196	1	it	it	PRON
arjefm-1163	196	2	was	be	AUX
arjefm-1163	196	3	observed	observe	VERB
arjefm-1163	196	4	that	that	SCONJ
arjefm-1163	196	5	on	on	ADP
arjefm-1163	196	6	the	the	DET
arjefm-1163	196	7	average	average	NOUN
arjefm-1163	196	8	over	over	ADP
arjefm-1163	196	9	the	the	DET
arjefm-1163	196	10	twelve	twelve	NUM
arjefm-1163	196	11	(	(	PUNCT
arjefm-1163	196	12	12	12	NUM
arjefm-1163	196	13	)	)	PUNCT
arjefm-1163	196	14	years	year	NOUN
arjefm-1163	196	15	periods	period	NOUN
arjefm-1163	196	16	(	(	PUNCT
arjefm-1163	196	17	2012	2012	NUM
arjefm-1163	196	18	-	-	SYM
arjefm-1163	196	19	2023	2023	NUM
arjefm-1163	196	20	)	)	PUNCT
arjefm-1163	196	21	,	,	PUNCT
arjefm-1163	196	22	the	the	DET
arjefm-1163	196	23	sampled	sample	VERB
arjefm-1163	196	24	banks	bank	NOUN
arjefm-1163	196	25	in	in	ADP
arjefm-1163	196	26	nigeria	nigeria	PROPN
arjefm-1163	196	27	were	be	AUX
arjefm-1163	196	28	characterized	characterize	VERB
arjefm-1163	196	29	by	by	ADP
arjefm-1163	196	30	positive	positive	ADJ
arjefm-1163	196	31	altman	altman	PROPN
arjefm-1163	196	32	bankruptcy	bankruptcy	PROPN
arjefm-1163	196	33	prediction	prediction	NOUN
arjefm-1163	196	34	model	model	NOUN
arjefm-1163	196	35	(	(	PUNCT
arjefm-1163	196	36	2.770944	2.770944	NUM
arjefm-1163	196	37	)	)	PUNCT
arjefm-1163	196	38	,	,	PUNCT
arjefm-1163	196	39	also	also	ADV
arjefm-1163	196	40	,	,	PUNCT
arjefm-1163	196	41	the	the	DET
arjefm-1163	196	42	large	large	ADJ
arjefm-1163	196	43	difference	difference	NOUN
arjefm-1163	196	44	between	between	ADP
arjefm-1163	196	45	the	the	DET
arjefm-1163	196	46	maximum	maximum	ADJ
arjefm-1163	196	47	and	and	CCONJ
arjefm-1163	196	48	minimum	minimum	ADJ
arjefm-1163	196	49	value	value	NOUN
arjefm-1163	196	50	of	of	ADP
arjefm-1163	196	51	the	the	DET
arjefm-1163	196	52	risk	risk	NOUN
arjefm-1163	196	53	management	management	NOUN
arjefm-1163	196	54	committee	committee	NOUN
arjefm-1163	196	55	(	(	PUNCT
arjefm-1163	196	56	rmc	rmc	PROPN
arjefm-1163	196	57	)	)	PUNCT
arjefm-1163	196	58	and	and	CCONJ
arjefm-1163	196	59	board	board	NOUN
arjefm-1163	196	60	independence	independence	NOUN
arjefm-1163	196	61	(	(	PUNCT
arjefm-1163	196	62	bind	bind	NOUN
arjefm-1163	196	63	)	)	PUNCT
arjefm-1163	196	64	.	.	PUNCT
arjefm-1163	197	1	in	in	ADP
arjefm-1163	197	2	this	this	DET
arjefm-1163	197	3	table	table	NOUN
arjefm-1163	197	4	,	,	PUNCT
arjefm-1163	197	5	the	the	DET
arjefm-1163	197	6	jarque	jarque	NOUN
arjefm-1163	197	7	-	-	PUNCT
arjefm-1163	197	8	bera	bera	NOUN
arjefm-1163	197	9	(	(	PUNCT
arjefm-1163	197	10	jb	jb	PROPN
arjefm-1163	197	11	)	)	PUNCT
arjefm-1163	197	12	which	which	PRON
arjefm-1163	197	13	test	test	VERB
arjefm-1163	197	14	for	for	ADP
arjefm-1163	197	15	normality	normality	NOUN
arjefm-1163	197	16	or	or	CCONJ
arjefm-1163	197	17	the	the	DET
arjefm-1163	197	18	existence	existence	NOUN
arjefm-1163	197	19	of	of	ADP
arjefm-1163	197	20	outliers	outlier	NOUN
arjefm-1163	197	21	or	or	CCONJ
arjefm-1163	197	22	extreme	extreme	ADJ
arjefm-1163	197	23	values	value	NOUN
arjefm-1163	197	24	among	among	ADP
arjefm-1163	197	25	the	the	DET
arjefm-1163	197	26	variables	variable	NOUN
arjefm-1163	197	27	shows	show	VERB
arjefm-1163	197	28	that	that	SCONJ
arjefm-1163	197	29	most	most	ADJ
arjefm-1163	197	30	of	of	ADP
arjefm-1163	197	31	the	the	DET
arjefm-1163	197	32	variables	variable	NOUN
arjefm-1163	197	33	are	be	AUX
arjefm-1163	197	34	normally	normally	ADV
arjefm-1163	197	35	distributed	distribute	VERB
arjefm-1163	197	36	at	at	ADP
arjefm-1163	197	37	5	5	NUM
arjefm-1163	197	38	%	%	NOUN
arjefm-1163	197	39	level	level	NOUN
arjefm-1163	197	40	of	of	ADP
arjefm-1163	197	41	significance	significance	NOUN
arjefm-1163	197	42	.	.	PUNCT
arjefm-1163	198	1	this	this	PRON
arjefm-1163	198	2	means	mean	VERB
arjefm-1163	198	3	that	that	SCONJ
arjefm-1163	198	4	any	any	DET
arjefm-1163	198	5	variable	variable	NOUN
arjefm-1163	198	6	with	with	ADP
arjefm-1163	198	7	outlier	outlier	NOUN
arjefm-1163	198	8	are	be	AUX
arjefm-1163	198	9	not	not	PART
arjefm-1163	198	10	likely	likely	ADJ
arjefm-1163	198	11	to	to	PART
arjefm-1163	198	12	distort	distort	VERB
arjefm-1163	198	13	our	our	PRON
arjefm-1163	198	14	conclusion	conclusion	NOUN
arjefm-1163	198	15	and	and	CCONJ
arjefm-1163	198	16	are	be	AUX
arjefm-1163	198	17	therefore	therefore	ADV
arjefm-1163	198	18	reliable	reliable	ADJ
arjefm-1163	198	19	for	for	ADP
arjefm-1163	198	20	drawing	draw	VERB
arjefm-1163	198	21	generalization	generalization	NOUN
arjefm-1163	198	22	.	.	PUNCT
arjefm-1163	199	1	this	this	PRON
arjefm-1163	199	2	also	also	ADV
arjefm-1163	199	3	implies	imply	VERB
arjefm-1163	199	4	that	that	SCONJ
arjefm-1163	199	5	the	the	DET
arjefm-1163	199	6	least	least	ADJ
arjefm-1163	199	7	square	square	ADJ
arjefm-1163	199	8	estimate	estimate	NOUN
arjefm-1163	199	9	can	can	AUX
arjefm-1163	199	10	be	be	AUX
arjefm-1163	199	11	used	use	VERB
arjefm-1163	199	12	to	to	PART
arjefm-1163	199	13	estimate	estimate	VERB
arjefm-1163	199	14	the	the	DET
arjefm-1163	199	15	pooled	pooled	ADJ
arjefm-1163	199	16	regression	regression	NOUN
arjefm-1163	199	17	model	model	NOUN
arjefm-1163	199	18	.	.	PUNCT
arjefm-1163	200	1	correlation	correlation	NOUN
arjefm-1163	200	2	analysis	analysis	NOUN
arjefm-1163	200	3	in	in	ADP
arjefm-1163	200	4	examining	examine	VERB
arjefm-1163	200	5	the	the	DET
arjefm-1163	200	6	association	association	NOUN
arjefm-1163	200	7	among	among	ADP
arjefm-1163	200	8	the	the	DET
arjefm-1163	200	9	variables	variable	NOUN
arjefm-1163	200	10	,	,	PUNCT
arjefm-1163	200	11	we	we	PRON
arjefm-1163	200	12	employed	employ	VERB
arjefm-1163	200	13	the	the	DET
arjefm-1163	200	14	pearson	pearson	PROPN
arjefm-1163	200	15	correlation	correlation	NOUN
arjefm-1163	200	16	coefficient	coefficient	NOUN
arjefm-1163	200	17	(	(	PUNCT
arjefm-1163	200	18	correlation	correlation	NOUN
arjefm-1163	200	19	matrix	matrix	NOUN
arjefm-1163	200	20	)	)	PUNCT
arjefm-1163	200	21	and	and	CCONJ
arjefm-1163	200	22	the	the	DET
arjefm-1163	200	23	results	result	NOUN
arjefm-1163	200	24	are	be	AUX
arjefm-1163	200	25	presented	present	VERB
arjefm-1163	200	26	in	in	ADP
arjefm-1163	200	27	table	table	NOUN
arjefm-1163	200	28	2	2	NUM
arjefm-1163	200	29	:	:	PUNCT
arjefm-1163	200	30	table	table	NOUN
arjefm-1163	200	31	2	2	NUM
arjefm-1163	200	32	:	:	PUNCT
arjefm-1163	200	33	correlation	correlation	NOUN
arjefm-1163	200	34	matrix	matrix	NOUN
arjefm-1163	200	35	analysis	analysis	NOUN
arjefm-1163	200	36	atmn	atmn	NOUN
arjefm-1163	200	37	rmc	rmc	PROPN
arjefm-1163	200	38	bind	bind	VERB
arjefm-1163	200	39	atmn	atmn	NOUN
arjefm-1163	200	40	1	1	NUM
arjefm-1163	200	41	rmc	rmc	NOUN
arjefm-1163	200	42	0.21505	0.21505	NUM
arjefm-1163	200	43	1	1	NUM
arjefm-1163	200	44	bind	bind	VERB
arjefm-1163	200	45	0.24597	0.24597	NUM
arjefm-1163	200	46	0.30658	0.30658	NUM
arjefm-1163	200	47	1	1	NUM
arjefm-1163	200	48	the	the	DET
arjefm-1163	200	49	use	use	NOUN
arjefm-1163	200	50	of	of	ADP
arjefm-1163	200	51	correlation	correlation	NOUN
arjefm-1163	200	52	matrix	matrix	NOUN
arjefm-1163	200	53	in	in	ADP
arjefm-1163	200	54	most	most	ADJ
arjefm-1163	200	55	regression	regression	NOUN
arjefm-1163	200	56	analysis	analysis	NOUN
arjefm-1163	200	57	is	be	AUX
arjefm-1163	200	58	to	to	PART
arjefm-1163	200	59	check	check	VERB
arjefm-1163	200	60	for	for	ADP
arjefm-1163	200	61	multi	multi	ADJ
arjefm-1163	200	62	-	-	NOUN
arjefm-1163	200	63	colinearity	colinearity	NOUN
arjefm-1163	200	64	and	and	CCONJ
arjefm-1163	200	65	to	to	PART
arjefm-1163	200	66	explore	explore	VERB
arjefm-1163	200	67	the	the	DET
arjefm-1163	200	68	association	association	NOUN
arjefm-1163	200	69	between	between	ADP
arjefm-1163	200	70	each	each	DET
arjefm-1163	200	71	explanatory	explanatory	ADJ
arjefm-1163	200	72	variable	variable	NOUN
arjefm-1163	200	73	(	(	PUNCT
arjefm-1163	200	74	rmc	rmc	NOUN
arjefm-1163	200	75	and	and	CCONJ
arjefm-1163	200	76	bind	bind	VERB
arjefm-1163	200	77	and	and	CCONJ
arjefm-1163	200	78	the	the	DET
arjefm-1163	200	79	dependent	dependent	ADJ
arjefm-1163	200	80	variable	variable	NOUN
arjefm-1163	200	81	(	(	PUNCT
arjefm-1163	200	82	altman	altman	PROPN
arjefm-1163	200	83	)	)	PUNCT
arjefm-1163	200	84	.	.	PUNCT
arjefm-1163	201	1	finding	find	VERB
arjefm-1163	201	2	from	from	ADP
arjefm-1163	201	3	the	the	DET
arjefm-1163	201	4	correlation	correlation	NOUN
arjefm-1163	201	5	matrix	matrix	NOUN
arjefm-1163	201	6	table	table	NOUN
arjefm-1163	201	7	shows	show	VERB
arjefm-1163	201	8	that	that	SCONJ
arjefm-1163	201	9	all	all	DET
arjefm-1163	201	10	our	our	PRON
arjefm-1163	201	11	independent	independent	ADJ
arjefm-1163	201	12	variables	variable	NOUN
arjefm-1163	201	13	,	,	PUNCT
arjefm-1163	201	14	(	(	PUNCT
arjefm-1163	201	15	rmc=0.215	rmc=0.215	PROPN
arjefm-1163	201	16	,	,	PUNCT
arjefm-1163	201	17	bind=	bind=	NUM
arjefm-1163	201	18	0.246	0.246	NUM
arjefm-1163	201	19	)	)	PUNCT
arjefm-1163	201	20	were	be	AUX
arjefm-1163	201	21	observed	observe	VERB
arjefm-1163	201	22	to	to	PART
arjefm-1163	201	23	be	be	AUX
arjefm-1163	201	24	positively	positively	ADV
arjefm-1163	201	25	associated	associate	VERB
arjefm-1163	201	26	with	with	ADP
arjefm-1163	201	27	altman	altman	PROPN
arjefm-1163	201	28	bankruptcy	bankruptcy	PROPN
arjefm-1163	201	29	prediction	prediction	NOUN
arjefm-1163	201	30	model	model	NOUN
arjefm-1163	201	31	in	in	ADP
arjefm-1163	201	32	checking	check	VERB
arjefm-1163	201	33	for	for	ADP
arjefm-1163	201	34	multi	multi	NOUN
arjefm-1163	201	35	-	-	NOUN
arjefm-1163	201	36	colinearity	colinearity	NOUN
arjefm-1163	201	37	,	,	PUNCT
arjefm-1163	201	38	we	we	PRON
arjefm-1163	201	39	notice	notice	VERB
arjefm-1163	201	40	that	that	SCONJ
arjefm-1163	201	41	no	no	DET
arjefm-1163	201	42	two	two	NUM
arjefm-1163	201	43	explanatory	explanatory	ADJ
arjefm-1163	201	44	variables	variable	NOUN
arjefm-1163	201	45	were	be	AUX
arjefm-1163	201	46	perfectly	perfectly	ADV
arjefm-1163	201	47	correlated	correlate	VERB
arjefm-1163	201	48	.	.	PUNCT
arjefm-1163	202	1	this	this	PRON
arjefm-1163	202	2	means	mean	VERB
arjefm-1163	202	3	that	that	SCONJ
arjefm-1163	202	4	there	there	PRON
arjefm-1163	202	5	is	be	VERB
arjefm-1163	202	6	no	no	DET
arjefm-1163	202	7	problem	problem	NOUN
arjefm-1163	202	8	of	of	ADP
arjefm-1163	202	9	multi	multi	NOUN
arjefm-1163	202	10	-	-	NOUN
arjefm-1163	202	11	colinearity	colinearity	NOUN
arjefm-1163	202	12	between	between	ADP
arjefm-1163	202	13	the	the	DET
arjefm-1163	202	14	explanatory	explanatory	ADJ
arjefm-1163	202	15	variables	variable	NOUN
arjefm-1163	202	16	.	.	PUNCT
arjefm-1163	203	1	multi	multi	ADJ
arjefm-1163	203	2	-	-	ADJ
arjefm-1163	203	3	colinearity	colinearity	NOUN
arjefm-1163	203	4	may	may	AUX
arjefm-1163	203	5	result	result	VERB
arjefm-1163	203	6	to	to	ADP
arjefm-1163	203	7	wrong	wrong	ADJ
arjefm-1163	203	8	signs	sign	NOUN
arjefm-1163	203	9	or	or	CCONJ
arjefm-1163	203	10	implausible	implausible	ADJ
arjefm-1163	203	11	magnitudes	magnitude	NOUN
arjefm-1163	203	12	in	in	ADP
arjefm-1163	203	13	the	the	DET
arjefm-1163	203	14	estimated	estimate	VERB
arjefm-1163	203	15	model	model	NOUN
arjefm-1163	203	16	coefficients	coefficient	NOUN
arjefm-1163	203	17	,	,	PUNCT
arjefm-1163	203	18	and	and	CCONJ
arjefm-1163	203	19	the	the	DET
arjefm-1163	203	20	bias	bias	NOUN
arjefm-1163	203	21	of	of	ADP
arjefm-1163	203	22	the	the	DET
arjefm-1163	203	23	standard	standard	ADJ
arjefm-1163	203	24	errors	error	NOUN
arjefm-1163	203	25	of	of	ADP
arjefm-1163	203	26	the	the	DET
arjefm-1163	203	27	coefficients	coefficient	NOUN
arjefm-1163	203	28	.	.	PUNCT
arjefm-1163	204	1	test	test	NOUN
arjefm-1163	204	2	of	of	ADP
arjefm-1163	204	3	hypotheses	hypothesis	NOUN
arjefm-1163	204	4	hypotheses	hypothese	VERB
arjefm-1163	204	5	one	one	NUM
arjefm-1163	204	6	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1163	204	7	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	204	8	american	american	PROPN
arjefm-1163	204	9	research	research	PROPN
arjefm-1163	204	10	journal	journal	PROPN
arjefm-1163	204	11	of	of	ADP
arjefm-1163	204	12	economics	economic	NOUN
arjefm-1163	204	13	,	,	PUNCT
arjefm-1163	204	14	finance	finance	NOUN
arjefm-1163	204	15	and	and	CCONJ
arjefm-1163	204	16	management	management	NOUN
arjefm-1163	204	17	volume	volume	NOUN
arjefm-1163	204	18	13	13	NUM
arjefm-1163	204	19	issue	issue	NOUN
arjefm-1163	204	20	1	1	NUM
arjefm-1163	204	21	,	,	PUNCT
arjefm-1163	204	22	january	january	PROPN
arjefm-1163	204	23	-	-	PUNCT
arjefm-1163	204	24	march	march	PROPN
arjefm-1163	204	25	2025	2025	NUM
arjefm-1163	204	26	issn	issn	NOUN
arjefm-1163	204	27	:	:	PUNCT
arjefm-1163	204	28	2836	2836	NUM
arjefm-1163	204	29	-	-	SYM
arjefm-1163	204	30	9416	9416	NUM
arjefm-1163	204	31	impact	impact	NOUN
arjefm-1163	204	32	factor	factor	NOUN
arjefm-1163	204	33	:	:	PUNCT
arjefm-1163	204	34	6.41	6.41	NUM
arjefm-1163	204	35	journal	journal	NOUN
arjefm-1163	204	36	homepage	homepage	NOUN
arjefm-1163	204	37	:	:	PUNCT
arjefm-1163	204	38	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	204	39	,	,	PUNCT
arjefm-1163	204	40	email	email	NOUN
arjefm-1163	204	41	:	:	PUNCT
arjefm-1163	204	42	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	204	43	official	official	ADJ
arjefm-1163	204	44	journal	journal	PROPN
arjefm-1163	204	45	of	of	ADP
arjefm-1163	204	46	america	america	PROPN
arjefm-1163	204	47	serial	serial	PROPN
arjefm-1163	204	48	publication	publication	NOUN
arjefm-1163	204	49	american	american	PROPN
arjefm-1163	204	50	research	research	PROPN
arjefm-1163	204	51	journal	journal	PROPN
arjefm-1163	204	52	of	of	ADP
arjefm-1163	204	53	economics	economic	NOUN
arjefm-1163	204	54	,	,	PUNCT
arjefm-1163	204	55	finance	finance	NOUN
arjefm-1163	204	56	and	and	CCONJ
arjefm-1163	204	57	management	management	NOUN
arjefm-1163	204	58	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	204	59	,	,	PUNCT
arjefm-1163	204	60	email	email	NOUN
arjefm-1163	204	61	:	:	PUNCT
arjefm-1163	205	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	205	2	111	111	NUM
arjefm-1163	206	1	|	|	ADV
arjefm-1163	206	2	p	p	NOUN
arjefm-1163	206	3	a	a	DET
arjefm-1163	206	4	g	g	NOUN
arjefm-1163	206	5	e	e	NOUN
arjefm-1163	206	6	ho1	ho1	NOUN
arjefm-1163	206	7	:	:	PUNCT
arjefm-1163	206	8	risk	risk	NOUN
arjefm-1163	206	9	management	management	NOUN
arjefm-1163	206	10	committee	committee	NOUN
arjefm-1163	206	11	has	have	VERB
arjefm-1163	206	12	no	no	DET
arjefm-1163	206	13	significant	significant	ADJ
arjefm-1163	206	14	effect	effect	NOUN
arjefm-1163	206	15	on	on	ADP
arjefm-1163	206	16	bankruptcy	bankruptcy	NOUN
arjefm-1163	206	17	risk	risk	NOUN
arjefm-1163	206	18	deposit	deposit	NOUN
arjefm-1163	206	19	money	money	NOUN
arjefm-1163	206	20	banks	bank	NOUN
arjefm-1163	206	21	in	in	ADP
arjefm-1163	206	22	nigeria	nigeria	PROPN
arjefm-1163	206	23	.	.	PUNCT
arjefm-1163	207	1	table	table	NOUN
arjefm-1163	207	2	3	3	NUM
arjefm-1163	207	3	:	:	PUNCT
arjefm-1163	207	4	regression	regression	VERB
arjefm-1163	207	5	analysis	analysis	NOUN
arjefm-1163	207	6	between	between	ADP
arjefm-1163	207	7	altman	altman	PROPN
arjefm-1163	207	8	predicting	predict	VERB
arjefm-1163	207	9	model	model	NOUN
arjefm-1163	207	10	and	and	CCONJ
arjefm-1163	207	11	risk	risk	NOUN
arjefm-1163	207	12	management	management	NOUN
arjefm-1163	207	13	committee	committee	NOUN
arjefm-1163	207	14	dependent	dependent	ADJ
arjefm-1163	207	15	variable	variable	NOUN
arjefm-1163	207	16	:	:	PUNCT
arjefm-1163	207	17	atmn	atmn	NOUN
arjefm-1163	207	18	method	method	NOUN
arjefm-1163	207	19	:	:	PUNCT
arjefm-1163	207	20	least	least	ADJ
arjefm-1163	207	21	squares	square	NOUN
arjefm-1163	207	22	date	date	NOUN
arjefm-1163	207	23	:	:	PUNCT
arjefm-1163	207	24	12/21/24	12/21/24	NUM
arjefm-1163	207	25	time	time	NOUN
arjefm-1163	207	26	:	:	PUNCT
arjefm-1163	207	27	11:56	11:56	NUM
arjefm-1163	207	28	sample	sample	NOUN
arjefm-1163	207	29	:	:	PUNCT
arjefm-1163	207	30	1	1	NUM
arjefm-1163	207	31	103	103	NUM
arjefm-1163	207	32	included	include	VERB
arjefm-1163	207	33	observations	observation	NOUN
arjefm-1163	207	34	:	:	PUNCT
arjefm-1163	207	35	96	96	NUM
arjefm-1163	207	36	variable	variable	ADJ
arjefm-1163	207	37	coefficient	coefficient	NOUN
arjefm-1163	207	38	std	std	NOUN
arjefm-1163	207	39	.	.	NOUN
arjefm-1163	207	40	error	error	NOUN
arjefm-1163	207	41	t	t	NOUN
arjefm-1163	207	42	-	-	PUNCT
arjefm-1163	207	43	statistic	statistic	NOUN
arjefm-1163	207	44	prob	prob	NOUN
arjefm-1163	207	45	.	.	PUNCT
arjefm-1163	208	1	c	c	PROPN
arjefm-1163	208	2	2.520241	2.520241	NUM
arjefm-1163	208	3	0.257072	0.257072	NUM
arjefm-1163	208	4	9.803644	9.803644	NUM
arjefm-1163	208	5	0.0000	0.0000	NUM
arjefm-1163	208	6	rmc	rmc	NOUN
arjefm-1163	208	7	0.021909	0.021909	NUM
arjefm-1163	208	8	0.013586	0.013586	NUM
arjefm-1163	208	9	1.612562	1.612562	NUM
arjefm-1163	208	10	0.1103	0.1103	NUM
arjefm-1163	208	11	r	r	NOUN
arjefm-1163	208	12	-	-	PUNCT
arjefm-1163	208	13	squared	square	VERB
arjefm-1163	208	14	0.027488	0.027488	NUM
arjefm-1163	208	15	mean	mean	NOUN
arjefm-1163	208	16	dependent	dependent	ADJ
arjefm-1163	208	17	var	var	NOUN
arjefm-1163	208	18	2.837883	2.837883	NUM
arjefm-1163	208	19	adjusted	adjusted	ADJ
arjefm-1163	208	20	r	r	NOUN
arjefm-1163	208	21	-	-	PUNCT
arjefm-1163	208	22	squared	square	VERB
arjefm-1163	208	23	0.016917	0.016917	NUM
arjefm-1163	208	24	s.d	s.d	PROPN
arjefm-1163	208	25	.	.	PUNCT
arjefm-1163	209	1	dependent	dependent	ADJ
arjefm-1163	209	2	var	var	NOUN
arjefm-1163	209	3	1.615218	1.615218	NUM
arjefm-1163	209	4	s.e	s.e	PROPN
arjefm-1163	209	5	.	.	PROPN
arjefm-1163	209	6	of	of	ADP
arjefm-1163	209	7	regression	regression	NOUN
arjefm-1163	209	8	1.601498	1.601498	NUM
arjefm-1163	209	9	akaike	akaike	ADJ
arjefm-1163	209	10	info	info	NOUN
arjefm-1163	209	11	criterion	criterion	NOUN
arjefm-1163	209	12	3.800803	3.800803	NUM
arjefm-1163	209	13	sum	sum	NOUN
arjefm-1163	209	14	squared	square	VERB
arjefm-1163	209	15	resid	resid	NOUN
arjefm-1163	209	16	235.9612	235.9612	NUM
arjefm-1163	209	17	schwarz	schwarz	NOUN
arjefm-1163	209	18	criterion	criterion	NOUN
arjefm-1163	209	19	3.854915	3.854915	NUM
arjefm-1163	209	20	log	log	NOUN
arjefm-1163	209	21	likelihood	likelihood	NOUN
arjefm-1163	209	22	-176.6377	-176.6377	PUNCT
arjefm-1163	209	23	hannan	hannan	PROPN
arjefm-1163	209	24	-	-	PUNCT
arjefm-1163	209	25	quinn	quinn	PROPN
arjefm-1163	209	26	criter	criter	NOUN
arjefm-1163	209	27	.	.	PUNCT
arjefm-1163	210	1	3.822660	3.822660	NUM
arjefm-1163	210	2	f	f	X
arjefm-1163	210	3	-	-	PUNCT
arjefm-1163	210	4	statistic	statistic	ADJ
arjefm-1163	210	5	2.600357	2.600357	NUM
arjefm-1163	210	6	durbin	durbin	ADJ
arjefm-1163	210	7	-	-	PUNCT
arjefm-1163	210	8	watson	watson	NOUN
arjefm-1163	210	9	stat	stat	NOUN
arjefm-1163	210	10	0.573375	0.573375	NUM
arjefm-1163	210	11	prob(f	prob(f	NOUN
arjefm-1163	210	12	-	-	PUNCT
arjefm-1163	210	13	statistic	statistic	NOUN
arjefm-1163	210	14	)	)	PUNCT
arjefm-1163	210	15	0.110265	0.110265	NUM
arjefm-1163	210	16	in	in	ADP
arjefm-1163	210	17	table	table	NOUN
arjefm-1163	210	18	3	3	NUM
arjefm-1163	210	19	,	,	PUNCT
arjefm-1163	210	20	a	a	DET
arjefm-1163	210	21	simple	simple	ADJ
arjefm-1163	210	22	least	least	ADJ
arjefm-1163	210	23	square	square	ADJ
arjefm-1163	210	24	regression	regression	NOUN
arjefm-1163	210	25	analysis	analysis	NOUN
arjefm-1163	210	26	was	be	AUX
arjefm-1163	210	27	conducted	conduct	VERB
arjefm-1163	210	28	to	to	PART
arjefm-1163	210	29	test	test	VERB
arjefm-1163	210	30	the	the	DET
arjefm-1163	210	31	significant	significant	ADJ
arjefm-1163	210	32	effect	effect	NOUN
arjefm-1163	210	33	between	between	ADP
arjefm-1163	210	34	risk	risk	NOUN
arjefm-1163	210	35	management	management	NOUN
arjefm-1163	210	36	committee	committee	NOUN
arjefm-1163	210	37	(	(	PUNCT
arjefm-1163	210	38	rmc	rmc	PROPN
arjefm-1163	210	39	)	)	PUNCT
arjefm-1163	210	40	and	and	CCONJ
arjefm-1163	210	41	altman	altman	PROPN
arjefm-1163	210	42	bankruptcy	bankruptcy	PROPN
arjefm-1163	210	43	predicting	predict	VERB
arjefm-1163	210	44	model	model	NOUN
arjefm-1163	210	45	(	(	PUNCT
arjefm-1163	210	46	atmn	atmn	NOUN
arjefm-1163	210	47	)	)	PUNCT
arjefm-1163	210	48	.	.	PUNCT
arjefm-1163	211	1	the	the	DET
arjefm-1163	211	2	r	r	NOUN
arjefm-1163	211	3	-	-	PUNCT
arjefm-1163	211	4	squared	square	VERB
arjefm-1163	211	5	is	be	AUX
arjefm-1163	211	6	coefficient	coefficient	NOUN
arjefm-1163	211	7	of	of	ADP
arjefm-1163	211	8	determination	determination	NOUN
arjefm-1163	211	9	which	which	PRON
arjefm-1163	211	10	tells	tell	VERB
arjefm-1163	211	11	us	we	PRON
arjefm-1163	211	12	the	the	DET
arjefm-1163	211	13	variation	variation	NOUN
arjefm-1163	211	14	in	in	ADP
arjefm-1163	211	15	the	the	DET
arjefm-1163	211	16	dependent	dependent	ADJ
arjefm-1163	211	17	variable	variable	NOUN
arjefm-1163	211	18	due	due	ADP
arjefm-1163	211	19	to	to	ADP
arjefm-1163	211	20	changes	change	NOUN
arjefm-1163	211	21	in	in	ADP
arjefm-1163	211	22	the	the	DET
arjefm-1163	211	23	independent	independent	ADJ
arjefm-1163	211	24	variable	variable	NOUN
arjefm-1163	211	25	.	.	PUNCT
arjefm-1163	212	1	from	from	ADP
arjefm-1163	212	2	the	the	DET
arjefm-1163	212	3	findings	finding	NOUN
arjefm-1163	212	4	in	in	ADP
arjefm-1163	212	5	the	the	DET
arjefm-1163	212	6	table	table	NOUN
arjefm-1163	212	7	3	3	NUM
arjefm-1163	212	8	,	,	PUNCT
arjefm-1163	212	9	the	the	DET
arjefm-1163	212	10	value	value	NOUN
arjefm-1163	212	11	of	of	ADP
arjefm-1163	212	12	r	r	NOUN
arjefm-1163	212	13	squared	square	VERB
arjefm-1163	212	14	was	be	AUX
arjefm-1163	212	15	0.027	0.027	NUM
arjefm-1163	212	16	,	,	PUNCT
arjefm-1163	212	17	an	an	DET
arjefm-1163	212	18	indication	indication	NOUN
arjefm-1163	212	19	that	that	SCONJ
arjefm-1163	212	20	there	there	PRON
arjefm-1163	212	21	was	be	VERB
arjefm-1163	212	22	variation	variation	NOUN
arjefm-1163	212	23	of	of	ADP
arjefm-1163	212	24	3	3	NUM
arjefm-1163	212	25	%	%	NOUN
arjefm-1163	212	26	on	on	ADP
arjefm-1163	212	27	atmn	atmn	NOUN
arjefm-1163	212	28	due	due	ADJ
arjefm-1163	212	29	to	to	ADP
arjefm-1163	212	30	changes	change	NOUN
arjefm-1163	212	31	in	in	ADP
arjefm-1163	212	32	rmc	rmc	PROPN
arjefm-1163	212	33	.	.	PUNCT
arjefm-1163	213	1	this	this	PRON
arjefm-1163	213	2	implies	imply	VERB
arjefm-1163	213	3	that	that	SCONJ
arjefm-1163	213	4	only	only	ADV
arjefm-1163	213	5	3	3	NUM
arjefm-1163	213	6	%	%	NOUN
arjefm-1163	213	7	changes	change	NOUN
arjefm-1163	213	8	in	in	ADP
arjefm-1163	213	9	atmn	atmn	NOUN
arjefm-1163	213	10	of	of	ADP
arjefm-1163	213	11	the	the	DET
arjefm-1163	213	12	economy	economy	NOUN
arjefm-1163	213	13	could	could	AUX
arjefm-1163	213	14	be	be	AUX
arjefm-1163	213	15	accounted	account	VERB
arjefm-1163	213	16	for	for	ADP
arjefm-1163	213	17	by	by	ADP
arjefm-1163	213	18	rmc	rmc	PROPN
arjefm-1163	213	19	,	,	PUNCT
arjefm-1163	213	20	while	while	SCONJ
arjefm-1163	213	21	97	97	NUM
arjefm-1163	213	22	%	%	NOUN
arjefm-1163	213	23	was	be	AUX
arjefm-1163	213	24	explained	explain	VERB
arjefm-1163	213	25	by	by	ADP
arjefm-1163	213	26	unknown	unknown	ADJ
arjefm-1163	213	27	variables	variable	NOUN
arjefm-1163	213	28	that	that	PRON
arjefm-1163	213	29	were	be	AUX
arjefm-1163	213	30	not	not	PART
arjefm-1163	213	31	included	include	VERB
arjefm-1163	213	32	in	in	ADP
arjefm-1163	213	33	the	the	DET
arjefm-1163	213	34	model	model	NOUN
arjefm-1163	213	35	.	.	PUNCT
arjefm-1163	214	1	the	the	DET
arjefm-1163	214	2	probability	probability	NOUN
arjefm-1163	214	3	of	of	ADP
arjefm-1163	214	4	the	the	DET
arjefm-1163	214	5	slope	slope	NOUN
arjefm-1163	214	6	coefficients	coefficient	NOUN
arjefm-1163	214	7	indicates	indicate	VERB
arjefm-1163	214	8	that	that	SCONJ
arjefm-1163	214	9	;	;	PUNCT
arjefm-1163	214	10	p	p	X
arjefm-1163	214	11	(	(	PUNCT
arjefm-1163	214	12	0.110	0.110	NUM
arjefm-1163	214	13	>	>	NOUN
arjefm-1163	214	14	0.05	0.05	NUM
arjefm-1163	214	15	)	)	PUNCT
arjefm-1163	214	16	.	.	PUNCT
arjefm-1163	215	1	the	the	DET
arjefm-1163	215	2	co	co	ADJ
arjefm-1163	215	3	-	-	ADJ
arjefm-1163	215	4	efficient	efficient	ADJ
arjefm-1163	215	5	value	value	NOUN
arjefm-1163	215	6	of	of	ADP
arjefm-1163	215	7	;	;	PUNCT
arjefm-1163	215	8	β1=	β1=	X
arjefm-1163	215	9	-33.92274	-33.92274	PUNCT
arjefm-1163	215	10	implies	imply	VERB
arjefm-1163	215	11	that	that	SCONJ
arjefm-1163	215	12	rmc	rmc	PROPN
arjefm-1163	215	13	is	be	AUX
arjefm-1163	215	14	positively	positively	ADV
arjefm-1163	215	15	related	relate	VERB
arjefm-1163	215	16	to	to	ADP
arjefm-1163	215	17	atmn	atmn	NOUN
arjefm-1163	215	18	,	,	PUNCT
arjefm-1163	215	19	and	and	CCONJ
arjefm-1163	215	20	this	this	PRON
arjefm-1163	215	21	is	be	AUX
arjefm-1163	215	22	not	not	PART
arjefm-1163	215	23	statistically	statistically	ADV
arjefm-1163	215	24	significant	significant	ADJ
arjefm-1163	215	25	at	at	ADP
arjefm-1163	215	26	5	5	NUM
arjefm-1163	215	27	%	%	NOUN
arjefm-1163	215	28	.	.	PUNCT
arjefm-1163	216	1	the	the	DET
arjefm-1163	216	2	durbin	durbin	PROPN
arjefm-1163	216	3	-	-	PUNCT
arjefm-1163	216	4	watson	watson	NOUN
arjefm-1163	216	5	statistic	statistic	NOUN
arjefm-1163	216	6	of	of	ADP
arjefm-1163	216	7	0.573375	0.573375	NUM
arjefm-1163	216	8	which	which	PRON
arjefm-1163	216	9	is	be	AUX
arjefm-1163	216	10	less	less	ADJ
arjefm-1163	216	11	than	than	ADP
arjefm-1163	216	12	2	2	NUM
arjefm-1163	216	13	suggests	suggest	VERB
arjefm-1163	216	14	that	that	SCONJ
arjefm-1163	216	15	the	the	DET
arjefm-1163	216	16	model	model	NOUN
arjefm-1163	216	17	does	do	AUX
arjefm-1163	216	18	not	not	PART
arjefm-1163	216	19	contain	contain	VERB
arjefm-1163	216	20	serial	serial	ADJ
arjefm-1163	216	21	correlation	correlation	NOUN
arjefm-1163	216	22	.	.	PUNCT
arjefm-1163	217	1	the	the	DET
arjefm-1163	217	2	f	f	NOUN
arjefm-1163	217	3	-	-	PUNCT
arjefm-1163	217	4	statistic	statistic	NOUN
arjefm-1163	217	5	of	of	ADP
arjefm-1163	217	6	the	the	DET
arjefm-1163	217	7	atmn	atmn	NOUN
arjefm-1163	217	8	regression	regression	NOUN
arjefm-1163	217	9	is	be	AUX
arjefm-1163	217	10	equal	equal	ADJ
arjefm-1163	217	11	to	to	ADP
arjefm-1163	217	12	2.600357	2.600357	NUM
arjefm-1163	217	13	and	and	CCONJ
arjefm-1163	217	14	the	the	DET
arjefm-1163	217	15	associated	associated	ADJ
arjefm-1163	217	16	probability	probability	NOUN
arjefm-1163	217	17	f	f	X
arjefm-1163	217	18	-	-	PUNCT
arjefm-1163	217	19	statistic	statistic	NOUN
arjefm-1163	217	20	is	be	AUX
arjefm-1163	217	21	equal	equal	ADJ
arjefm-1163	217	22	to	to	ADP
arjefm-1163	217	23	0.008726	0.008726	NUM
arjefm-1163	217	24	,	,	PUNCT
arjefm-1163	217	25	so	so	SCONJ
arjefm-1163	217	26	the	the	DET
arjefm-1163	217	27	null	null	ADJ
arjefm-1163	217	28	hypothesis	hypothesis	NOUN
arjefm-1163	217	29	was	be	AUX
arjefm-1163	217	30	rejected	reject	VERB
arjefm-1163	217	31	and	and	CCONJ
arjefm-1163	217	32	the	the	DET
arjefm-1163	217	33	alternative	alternative	ADJ
arjefm-1163	217	34	hypothesis	hypothesis	NOUN
arjefm-1163	217	35	was	be	AUX
arjefm-1163	217	36	accepted	accept	VERB
arjefm-1163	217	37	.	.	PUNCT
arjefm-1163	218	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	218	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	219	1	american	american	PROPN
arjefm-1163	219	2	research	research	PROPN
arjefm-1163	219	3	journal	journal	PROPN
arjefm-1163	219	4	of	of	ADP
arjefm-1163	219	5	economics	economic	NOUN
arjefm-1163	219	6	,	,	PUNCT
arjefm-1163	219	7	finance	finance	NOUN
arjefm-1163	219	8	and	and	CCONJ
arjefm-1163	219	9	management	management	NOUN
arjefm-1163	219	10	volume	volume	NOUN
arjefm-1163	219	11	13	13	NUM
arjefm-1163	219	12	issue	issue	NOUN
arjefm-1163	219	13	1	1	NUM
arjefm-1163	219	14	,	,	PUNCT
arjefm-1163	219	15	january	january	PROPN
arjefm-1163	219	16	-	-	PUNCT
arjefm-1163	219	17	march	march	PROPN
arjefm-1163	219	18	2025	2025	NUM
arjefm-1163	219	19	issn	issn	NOUN
arjefm-1163	219	20	:	:	PUNCT
arjefm-1163	219	21	2836	2836	NUM
arjefm-1163	219	22	-	-	SYM
arjefm-1163	219	23	9416	9416	NUM
arjefm-1163	219	24	impact	impact	NOUN
arjefm-1163	219	25	factor	factor	NOUN
arjefm-1163	219	26	:	:	PUNCT
arjefm-1163	219	27	6.41	6.41	NUM
arjefm-1163	219	28	journal	journal	NOUN
arjefm-1163	219	29	homepage	homepage	NOUN
arjefm-1163	219	30	:	:	PUNCT
arjefm-1163	219	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	219	32	,	,	PUNCT
arjefm-1163	219	33	email	email	NOUN
arjefm-1163	219	34	:	:	PUNCT
arjefm-1163	220	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	220	2	official	official	ADJ
arjefm-1163	220	3	journal	journal	PROPN
arjefm-1163	220	4	of	of	ADP
arjefm-1163	220	5	america	america	PROPN
arjefm-1163	220	6	serial	serial	PROPN
arjefm-1163	220	7	publication	publication	NOUN
arjefm-1163	220	8	american	american	PROPN
arjefm-1163	220	9	research	research	PROPN
arjefm-1163	220	10	journal	journal	PROPN
arjefm-1163	220	11	of	of	ADP
arjefm-1163	220	12	economics	economic	NOUN
arjefm-1163	220	13	,	,	PUNCT
arjefm-1163	220	14	finance	finance	NOUN
arjefm-1163	220	15	and	and	CCONJ
arjefm-1163	220	16	management	management	NOUN
arjefm-1163	220	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	220	18	,	,	PUNCT
arjefm-1163	220	19	email	email	NOUN
arjefm-1163	220	20	:	:	PUNCT
arjefm-1163	220	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	221	1	112	112	NUM
arjefm-1163	222	1	|	|	ADV
arjefm-1163	222	2	p	p	X
arjefm-1163	222	3	a	a	DET
arjefm-1163	222	4	g	g	NOUN
arjefm-1163	222	5	e	e	NOUN
arjefm-1163	222	6	decision	decision	NOUN
arjefm-1163	222	7	since	since	SCONJ
arjefm-1163	222	8	the	the	DET
arjefm-1163	222	9	prob	prob	NOUN
arjefm-1163	222	10	(	(	PUNCT
arjefm-1163	222	11	f	f	X
arjefm-1163	222	12	-	-	PUNCT
arjefm-1163	222	13	statistic	statistic	NOUN
arjefm-1163	222	14	)	)	PUNCT
arjefm-1163	222	15	of	of	ADP
arjefm-1163	222	16	0.110265	0.110265	NUM
arjefm-1163	222	17	is	be	AUX
arjefm-1163	222	18	less	less	ADJ
arjefm-1163	222	19	than	than	ADP
arjefm-1163	222	20	the	the	DET
arjefm-1163	222	21	critical	critical	ADJ
arjefm-1163	222	22	value	value	NOUN
arjefm-1163	222	23	of	of	ADP
arjefm-1163	222	24	5	5	NUM
arjefm-1163	222	25	%	%	NOUN
arjefm-1163	222	26	(	(	PUNCT
arjefm-1163	222	27	0.05	0.05	NUM
arjefm-1163	222	28	)	)	PUNCT
arjefm-1163	222	29	,	,	PUNCT
arjefm-1163	222	30	then	then	ADV
arjefm-1163	222	31	,	,	PUNCT
arjefm-1163	222	32	it	it	PRON
arjefm-1163	222	33	would	would	AUX
arjefm-1163	222	34	be	be	AUX
arjefm-1163	222	35	upheld	uphold	VERB
arjefm-1163	222	36	that	that	SCONJ
arjefm-1163	222	37	risk	risk	NOUN
arjefm-1163	222	38	management	management	NOUN
arjefm-1163	222	39	committee	committee	NOUN
arjefm-1163	222	40	has	have	VERB
arjefm-1163	222	41	significant	significant	ADJ
arjefm-1163	222	42	effect	effect	NOUN
arjefm-1163	222	43	on	on	ADP
arjefm-1163	222	44	bankruptcy	bankruptcy	NOUN
arjefm-1163	222	45	risk	risk	NOUN
arjefm-1163	222	46	deposit	deposit	NOUN
arjefm-1163	222	47	money	money	NOUN
arjefm-1163	222	48	banks	bank	NOUN
arjefm-1163	222	49	in	in	ADP
arjefm-1163	222	50	nigeria	nigeria	PROPN
arjefm-1163	222	51	,	,	PUNCT
arjefm-1163	222	52	thus	thus	ADV
arjefm-1163	222	53	,	,	PUNCT
arjefm-1163	222	54	hi	hi	INTJ
arjefm-1163	222	55	is	be	AUX
arjefm-1163	222	56	preferred	prefer	VERB
arjefm-1163	222	57	over	over	ADP
arjefm-1163	222	58	ho	ho	PROPN
arjefm-1163	222	59	.	.	PROPN
arjefm-1163	222	60	hypothesis	hypothesis	NOUN
arjefm-1163	222	61	two	two	NUM
arjefm-1163	222	62	ho5	ho5	NOUN
arjefm-1163	222	63	:	:	PUNCT
arjefm-1163	222	64	board	board	NOUN
arjefm-1163	222	65	of	of	ADP
arjefm-1163	222	66	directors	director	NOUN
arjefm-1163	222	67	’	'	PUNCT
arjefm-1163	222	68	independence	independence	NOUN
arjefm-1163	222	69	has	have	VERB
arjefm-1163	222	70	no	no	DET
arjefm-1163	222	71	significant	significant	ADJ
arjefm-1163	222	72	effect	effect	NOUN
arjefm-1163	222	73	on	on	ADP
arjefm-1163	222	74	bankruptcy	bankruptcy	NOUN
arjefm-1163	222	75	risk	risk	NOUN
arjefm-1163	222	76	deposit	deposit	NOUN
arjefm-1163	222	77	money	money	NOUN
arjefm-1163	222	78	banks	bank	NOUN
arjefm-1163	222	79	in	in	ADP
arjefm-1163	222	80	nigeria	nigeria	PROPN
arjefm-1163	222	81	.	.	PUNCT
arjefm-1163	223	1	table	table	NOUN
arjefm-1163	223	2	4	4	NUM
arjefm-1163	223	3	:	:	PUNCT
arjefm-1163	223	4	regression	regression	VERB
arjefm-1163	223	5	analysis	analysis	NOUN
arjefm-1163	223	6	between	between	ADP
arjefm-1163	223	7	altman	altman	PROPN
arjefm-1163	223	8	predicting	predict	VERB
arjefm-1163	223	9	model	model	NOUN
arjefm-1163	223	10	and	and	CCONJ
arjefm-1163	223	11	board	board	NOUN
arjefm-1163	223	12	of	of	ADP
arjefm-1163	223	13	directors	director	NOUN
arjefm-1163	223	14	’	’	PART
arjefm-1163	223	15	independence	independence	NOUN
arjefm-1163	223	16	dependent	dependent	ADJ
arjefm-1163	223	17	variable	variable	NOUN
arjefm-1163	223	18	:	:	PUNCT
arjefm-1163	223	19	cal_z_value	cal_z_value	NOUN
arjefm-1163	223	20	method	method	NOUN
arjefm-1163	223	21	:	:	PUNCT
arjefm-1163	223	22	least	least	ADJ
arjefm-1163	223	23	squares	square	NOUN
arjefm-1163	223	24	date	date	NOUN
arjefm-1163	223	25	:	:	PUNCT
arjefm-1163	223	26	12/21/24	12/21/24	NUM
arjefm-1163	223	27	time	time	NOUN
arjefm-1163	223	28	:	:	PUNCT
arjefm-1163	223	29	11:58	11:58	NUM
arjefm-1163	223	30	sample	sample	NOUN
arjefm-1163	223	31	:	:	PUNCT
arjefm-1163	223	32	1	1	NUM
arjefm-1163	223	33	103	103	NUM
arjefm-1163	223	34	included	include	VERB
arjefm-1163	223	35	observations	observation	NOUN
arjefm-1163	223	36	:	:	PUNCT
arjefm-1163	223	37	96	96	NUM
arjefm-1163	223	38	variable	variable	ADJ
arjefm-1163	223	39	coefficient	coefficient	NOUN
arjefm-1163	223	40	std	std	NOUN
arjefm-1163	223	41	.	.	NOUN
arjefm-1163	223	42	error	error	NOUN
arjefm-1163	223	43	t	t	NOUN
arjefm-1163	223	44	-	-	PUNCT
arjefm-1163	223	45	statistic	statistic	NOUN
arjefm-1163	223	46	prob	prob	NOUN
arjefm-1163	223	47	.	.	PUNCT
arjefm-1163	224	1	c	c	PROPN
arjefm-1163	224	2	2.493799	2.493799	NUM
arjefm-1163	224	3	0.234081	0.234081	NUM
arjefm-1163	224	4	10.65359	10.65359	NUM
arjefm-1163	224	5	0.0000	0.0000	NUM
arjefm-1163	224	6	bind	bind	VERB
arjefm-1163	224	7	2.166370	2.166370	NUM
arjefm-1163	224	8	0.089006	0.089006	NUM
arjefm-1163	224	9	2.869208	2.869208	NUM
arjefm-1163	224	10	0.0547	0.0547	NUM
arjefm-1163	224	11	r	r	NOUN
arjefm-1163	224	12	-	-	PUNCT
arjefm-1163	224	13	squared	square	VERB
arjefm-1163	224	14	0.035838	0.035838	NUM
arjefm-1163	224	15	mean	mean	NOUN
arjefm-1163	224	16	dependent	dependent	ADJ
arjefm-1163	224	17	var	var	NOUN
arjefm-1163	224	18	2.809208	2.809208	NUM
arjefm-1163	224	19	adjusted	adjust	VERB
arjefm-1163	224	20	r	r	NOUN
arjefm-1163	224	21	-	-	PUNCT
arjefm-1163	224	22	squared	square	VERB
arjefm-1163	224	23	0.025580	0.025580	NUM
arjefm-1163	224	24	s.d	s.d	PROPN
arjefm-1163	224	25	.	.	PUNCT
arjefm-1163	225	1	dependent	dependent	ADJ
arjefm-1163	225	2	var	var	NOUN
arjefm-1163	225	3	1.610316	1.610316	NUM
arjefm-1163	225	4	s.e	s.e	PROPN
arjefm-1163	225	5	.	.	PROPN
arjefm-1163	225	6	of	of	ADP
arjefm-1163	225	7	regression	regression	NOUN
arjefm-1163	225	8	1.589586	1.589586	NUM
arjefm-1163	225	9	akaike	akaike	ADJ
arjefm-1163	225	10	info	info	NOUN
arjefm-1163	225	11	criterion	criterion	NOUN
arjefm-1163	225	12	3.785438	3.785438	NUM
arjefm-1163	225	13	sum	sum	NOUN
arjefm-1163	225	14	squared	square	VERB
arjefm-1163	225	15	resid	resid	NOUN
arjefm-1163	225	16	237.5178	237.5178	NUM
arjefm-1163	225	17	schwarz	schwarz	NOUN
arjefm-1163	225	18	criterion	criterion	NOUN
arjefm-1163	225	19	3.838862	3.838862	NUM
arjefm-1163	225	20	log	log	NOUN
arjefm-1163	225	21	likelihood	likelihood	NOUN
arjefm-1163	225	22	-179.7010	-179.7010	PROPN
arjefm-1163	225	23	hannan	hannan	PROPN
arjefm-1163	225	24	-	-	PUNCT
arjefm-1163	225	25	quinn	quinn	PROPN
arjefm-1163	225	26	criter	criter	NOUN
arjefm-1163	225	27	.	.	PUNCT
arjefm-1163	226	1	3.807033	3.807033	NUM
arjefm-1163	226	2	f	f	X
arjefm-1163	226	3	-	-	PUNCT
arjefm-1163	226	4	statistic	statistic	VERB
arjefm-1163	226	5	3.493940	3.493940	NUM
arjefm-1163	226	6	durbin	durbin	ADJ
arjefm-1163	226	7	-	-	PUNCT
arjefm-1163	226	8	watson	watson	NOUN
arjefm-1163	226	9	stat	stat	NOUN
arjefm-1163	226	10	0.595410	0.595410	NUM
arjefm-1163	226	11	prob(f	prob(f	NOUN
arjefm-1163	226	12	-	-	PUNCT
arjefm-1163	226	13	statistic	statistic	NOUN
arjefm-1163	226	14	)	)	PUNCT
arjefm-1163	226	15	0.054707	0.054707	NUM
arjefm-1163	226	16	in	in	ADP
arjefm-1163	226	17	table	table	NOUN
arjefm-1163	226	18	4	4	NUM
arjefm-1163	226	19	,	,	PUNCT
arjefm-1163	226	20	a	a	DET
arjefm-1163	226	21	simple	simple	ADJ
arjefm-1163	226	22	least	least	ADJ
arjefm-1163	226	23	square	square	ADJ
arjefm-1163	226	24	regression	regression	NOUN
arjefm-1163	226	25	analysis	analysis	NOUN
arjefm-1163	226	26	was	be	AUX
arjefm-1163	226	27	conducted	conduct	VERB
arjefm-1163	226	28	to	to	PART
arjefm-1163	226	29	test	test	VERB
arjefm-1163	226	30	the	the	DET
arjefm-1163	226	31	significant	significant	ADJ
arjefm-1163	226	32	effect	effect	NOUN
arjefm-1163	226	33	between	between	ADP
arjefm-1163	226	34	board	board	NOUN
arjefm-1163	226	35	of	of	ADP
arjefm-1163	226	36	directors	director	NOUN
arjefm-1163	226	37	’	’	PART
arjefm-1163	226	38	independence	independence	NOUN
arjefm-1163	226	39	(	(	PUNCT
arjefm-1163	226	40	bind	bind	VERB
arjefm-1163	226	41	)	)	PUNCT
arjefm-1163	226	42	and	and	CCONJ
arjefm-1163	226	43	altman	altman	PROPN
arjefm-1163	226	44	bankruptcy	bankruptcy	PROPN
arjefm-1163	226	45	predicting	predict	VERB
arjefm-1163	226	46	model	model	NOUN
arjefm-1163	226	47	(	(	PUNCT
arjefm-1163	226	48	atmn	atmn	NOUN
arjefm-1163	226	49	)	)	PUNCT
arjefm-1163	226	50	.	.	PUNCT
arjefm-1163	227	1	the	the	DET
arjefm-1163	227	2	r	r	NOUN
arjefm-1163	227	3	-	-	PUNCT
arjefm-1163	227	4	squared	square	VERB
arjefm-1163	227	5	is	be	AUX
arjefm-1163	227	6	coefficient	coefficient	NOUN
arjefm-1163	227	7	of	of	ADP
arjefm-1163	227	8	determination	determination	NOUN
arjefm-1163	227	9	which	which	PRON
arjefm-1163	227	10	tells	tell	VERB
arjefm-1163	227	11	us	we	PRON
arjefm-1163	227	12	the	the	DET
arjefm-1163	227	13	variation	variation	NOUN
arjefm-1163	227	14	in	in	ADP
arjefm-1163	227	15	the	the	DET
arjefm-1163	227	16	dependent	dependent	ADJ
arjefm-1163	227	17	variable	variable	NOUN
arjefm-1163	227	18	due	due	ADP
arjefm-1163	227	19	to	to	ADP
arjefm-1163	227	20	changes	change	NOUN
arjefm-1163	227	21	in	in	ADP
arjefm-1163	227	22	the	the	DET
arjefm-1163	227	23	independent	independent	ADJ
arjefm-1163	227	24	variable	variable	NOUN
arjefm-1163	227	25	.	.	PUNCT
arjefm-1163	228	1	from	from	ADP
arjefm-1163	228	2	the	the	DET
arjefm-1163	228	3	findings	finding	NOUN
arjefm-1163	228	4	in	in	ADP
arjefm-1163	228	5	the	the	DET
arjefm-1163	228	6	table	table	NOUN
arjefm-1163	228	7	4	4	NUM
arjefm-1163	228	8	,	,	PUNCT
arjefm-1163	228	9	the	the	DET
arjefm-1163	228	10	value	value	NOUN
arjefm-1163	228	11	of	of	ADP
arjefm-1163	228	12	r	r	NOUN
arjefm-1163	228	13	squared	square	VERB
arjefm-1163	228	14	was	be	AUX
arjefm-1163	228	15	0.04	0.04	NUM
arjefm-1163	228	16	,	,	PUNCT
arjefm-1163	228	17	an	an	DET
arjefm-1163	228	18	indication	indication	NOUN
arjefm-1163	228	19	that	that	SCONJ
arjefm-1163	228	20	there	there	PRON
arjefm-1163	228	21	was	be	VERB
arjefm-1163	228	22	variation	variation	NOUN
arjefm-1163	228	23	of	of	ADP
arjefm-1163	228	24	4	4	NUM
arjefm-1163	228	25	%	%	NOUN
arjefm-1163	228	26	on	on	ADP
arjefm-1163	228	27	atmn	atmn	NOUN
arjefm-1163	228	28	due	due	ADJ
arjefm-1163	228	29	to	to	ADP
arjefm-1163	228	30	changes	change	NOUN
arjefm-1163	228	31	in	in	ADP
arjefm-1163	228	32	bind	bind	NOUN
arjefm-1163	228	33	.	.	PUNCT
arjefm-1163	229	1	this	this	PRON
arjefm-1163	229	2	implies	imply	VERB
arjefm-1163	229	3	that	that	SCONJ
arjefm-1163	229	4	only	only	ADV
arjefm-1163	229	5	4	4	NUM
arjefm-1163	229	6	%	%	NOUN
arjefm-1163	229	7	changes	change	NOUN
arjefm-1163	229	8	in	in	ADP
arjefm-1163	229	9	atmn	atmn	NOUN
arjefm-1163	229	10	of	of	ADP
arjefm-1163	229	11	the	the	DET
arjefm-1163	229	12	economy	economy	NOUN
arjefm-1163	229	13	could	could	AUX
arjefm-1163	229	14	be	be	AUX
arjefm-1163	229	15	accounted	account	VERB
arjefm-1163	229	16	for	for	ADP
arjefm-1163	229	17	by	by	ADP
arjefm-1163	229	18	bind	bind	NOUN
arjefm-1163	229	19	,	,	PUNCT
arjefm-1163	229	20	while	while	SCONJ
arjefm-1163	229	21	96	96	NUM
arjefm-1163	229	22	%	%	NOUN
arjefm-1163	229	23	was	be	AUX
arjefm-1163	229	24	explained	explain	VERB
arjefm-1163	229	25	by	by	ADP
arjefm-1163	229	26	unknown	unknown	ADJ
arjefm-1163	229	27	variables	variable	NOUN
arjefm-1163	229	28	that	that	PRON
arjefm-1163	229	29	were	be	AUX
arjefm-1163	229	30	not	not	PART
arjefm-1163	229	31	included	include	VERB
arjefm-1163	229	32	in	in	ADP
arjefm-1163	229	33	the	the	DET
arjefm-1163	229	34	model	model	NOUN
arjefm-1163	229	35	.	.	PUNCT
arjefm-1163	230	1	the	the	DET
arjefm-1163	230	2	probability	probability	NOUN
arjefm-1163	230	3	of	of	ADP
arjefm-1163	230	4	the	the	DET
arjefm-1163	230	5	slope	slope	NOUN
arjefm-1163	230	6	coefficients	coefficient	NOUN
arjefm-1163	230	7	indicates	indicate	VERB
arjefm-1163	230	8	that	that	SCONJ
arjefm-1163	230	9	;	;	PUNCT
arjefm-1163	230	10	p	p	X
arjefm-1163	230	11	(	(	PUNCT
arjefm-1163	230	12	0.05<0.05	0.05<0.05	NOUN
arjefm-1163	230	13	)	)	PUNCT
arjefm-1163	230	14	.	.	PUNCT
arjefm-1163	231	1	the	the	DET
arjefm-1163	231	2	co	co	ADJ
arjefm-1163	231	3	-	-	ADJ
arjefm-1163	231	4	efficient	efficient	ADJ
arjefm-1163	231	5	value	value	NOUN
arjefm-1163	231	6	of	of	ADP
arjefm-1163	231	7	;	;	PUNCT
arjefm-1163	231	8	β1=	β1=	PUNCT
arjefm-1163	231	9	2.166370	2.166370	NUM
arjefm-1163	231	10	implies	imply	VERB
arjefm-1163	231	11	that	that	SCONJ
arjefm-1163	231	12	bind	bind	NOUN
arjefm-1163	231	13	is	be	AUX
arjefm-1163	231	14	positively	positively	ADV
arjefm-1163	231	15	related	relate	VERB
arjefm-1163	231	16	to	to	ADP
arjefm-1163	231	17	atmn	atmn	NOUN
arjefm-1163	231	18	,	,	PUNCT
arjefm-1163	231	19	and	and	CCONJ
arjefm-1163	231	20	this	this	PRON
arjefm-1163	231	21	is	be	AUX
arjefm-1163	231	22	not	not	PART
arjefm-1163	231	23	statistically	statistically	ADV
arjefm-1163	231	24	significant	significant	ADJ
arjefm-1163	231	25	at	at	ADP
arjefm-1163	231	26	5	5	NUM
arjefm-1163	231	27	%	%	NOUN
arjefm-1163	231	28	.	.	PUNCT
arjefm-1163	232	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	232	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	233	1	american	american	PROPN
arjefm-1163	233	2	research	research	PROPN
arjefm-1163	233	3	journal	journal	PROPN
arjefm-1163	233	4	of	of	ADP
arjefm-1163	233	5	economics	economic	NOUN
arjefm-1163	233	6	,	,	PUNCT
arjefm-1163	233	7	finance	finance	NOUN
arjefm-1163	233	8	and	and	CCONJ
arjefm-1163	233	9	management	management	NOUN
arjefm-1163	233	10	volume	volume	NOUN
arjefm-1163	233	11	13	13	NUM
arjefm-1163	233	12	issue	issue	NOUN
arjefm-1163	233	13	1	1	NUM
arjefm-1163	233	14	,	,	PUNCT
arjefm-1163	233	15	january	january	PROPN
arjefm-1163	233	16	-	-	PUNCT
arjefm-1163	233	17	march	march	PROPN
arjefm-1163	233	18	2025	2025	NUM
arjefm-1163	233	19	issn	issn	NOUN
arjefm-1163	233	20	:	:	PUNCT
arjefm-1163	233	21	2836	2836	NUM
arjefm-1163	233	22	-	-	SYM
arjefm-1163	233	23	9416	9416	NUM
arjefm-1163	233	24	impact	impact	NOUN
arjefm-1163	233	25	factor	factor	NOUN
arjefm-1163	233	26	:	:	PUNCT
arjefm-1163	233	27	6.41	6.41	NUM
arjefm-1163	233	28	journal	journal	NOUN
arjefm-1163	233	29	homepage	homepage	NOUN
arjefm-1163	233	30	:	:	PUNCT
arjefm-1163	233	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	233	32	,	,	PUNCT
arjefm-1163	233	33	email	email	NOUN
arjefm-1163	233	34	:	:	PUNCT
arjefm-1163	234	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	234	2	official	official	ADJ
arjefm-1163	234	3	journal	journal	PROPN
arjefm-1163	234	4	of	of	ADP
arjefm-1163	234	5	america	america	PROPN
arjefm-1163	234	6	serial	serial	PROPN
arjefm-1163	234	7	publication	publication	NOUN
arjefm-1163	234	8	american	american	PROPN
arjefm-1163	234	9	research	research	PROPN
arjefm-1163	234	10	journal	journal	PROPN
arjefm-1163	234	11	of	of	ADP
arjefm-1163	234	12	economics	economic	NOUN
arjefm-1163	234	13	,	,	PUNCT
arjefm-1163	234	14	finance	finance	NOUN
arjefm-1163	234	15	and	and	CCONJ
arjefm-1163	234	16	management	management	NOUN
arjefm-1163	234	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	234	18	,	,	PUNCT
arjefm-1163	234	19	email	email	NOUN
arjefm-1163	234	20	:	:	PUNCT
arjefm-1163	234	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	234	22	113	113	NUM
arjefm-1163	235	1	|	|	ADV
arjefm-1163	235	2	p	p	X
arjefm-1163	235	3	a	a	DET
arjefm-1163	235	4	g	g	NOUN
arjefm-1163	235	5	e	e	PROPN
arjefm-1163	235	6	the	the	DET
arjefm-1163	235	7	durbin	durbin	ADJ
arjefm-1163	235	8	-	-	PUNCT
arjefm-1163	235	9	watson	watson	NOUN
arjefm-1163	235	10	statistic	statistic	NOUN
arjefm-1163	235	11	of	of	ADP
arjefm-1163	235	12	0.595410	0.595410	NUM
arjefm-1163	235	13	which	which	PRON
arjefm-1163	235	14	is	be	AUX
arjefm-1163	235	15	less	less	ADJ
arjefm-1163	235	16	than	than	ADP
arjefm-1163	235	17	2	2	NUM
arjefm-1163	235	18	suggests	suggest	VERB
arjefm-1163	235	19	that	that	SCONJ
arjefm-1163	235	20	the	the	DET
arjefm-1163	235	21	model	model	NOUN
arjefm-1163	235	22	does	do	AUX
arjefm-1163	235	23	not	not	PART
arjefm-1163	235	24	contain	contain	VERB
arjefm-1163	235	25	serial	serial	ADJ
arjefm-1163	235	26	correlation	correlation	NOUN
arjefm-1163	235	27	.	.	PUNCT
arjefm-1163	236	1	the	the	DET
arjefm-1163	236	2	f	f	NOUN
arjefm-1163	236	3	-	-	PUNCT
arjefm-1163	236	4	statistic	statistic	NOUN
arjefm-1163	236	5	of	of	ADP
arjefm-1163	236	6	the	the	DET
arjefm-1163	236	7	atmn	atmn	NOUN
arjefm-1163	236	8	regression	regression	NOUN
arjefm-1163	236	9	is	be	AUX
arjefm-1163	236	10	equal	equal	ADJ
arjefm-1163	236	11	to	to	ADP
arjefm-1163	236	12	3.493940	3.493940	NUM
arjefm-1163	236	13	and	and	CCONJ
arjefm-1163	236	14	the	the	DET
arjefm-1163	236	15	associated	associated	ADJ
arjefm-1163	236	16	probability	probability	NOUN
arjefm-1163	236	17	f	f	X
arjefm-1163	236	18	-	-	PUNCT
arjefm-1163	236	19	statistic	statistic	NOUN
arjefm-1163	236	20	is	be	AUX
arjefm-1163	236	21	equal	equal	ADJ
arjefm-1163	236	22	to	to	ADP
arjefm-1163	236	23	0.054707	0.054707	NUM
arjefm-1163	236	24	,	,	PUNCT
arjefm-1163	236	25	so	so	CCONJ
arjefm-1163	236	26	the	the	DET
arjefm-1163	236	27	null	null	ADJ
arjefm-1163	236	28	hypothesis	hypothesis	NOUN
arjefm-1163	236	29	was	be	AUX
arjefm-1163	236	30	rejected	reject	VERB
arjefm-1163	236	31	and	and	CCONJ
arjefm-1163	236	32	the	the	DET
arjefm-1163	236	33	alternative	alternative	ADJ
arjefm-1163	236	34	hypothesis	hypothesis	NOUN
arjefm-1163	236	35	was	be	AUX
arjefm-1163	236	36	accepted	accept	VERB
arjefm-1163	236	37	.	.	PUNCT
arjefm-1163	237	1	decision	decision	NOUN
arjefm-1163	237	2	since	since	SCONJ
arjefm-1163	237	3	the	the	DET
arjefm-1163	237	4	prob	prob	NOUN
arjefm-1163	237	5	(	(	PUNCT
arjefm-1163	237	6	f	f	X
arjefm-1163	237	7	-	-	PUNCT
arjefm-1163	237	8	statistic	statistic	NOUN
arjefm-1163	237	9	)	)	PUNCT
arjefm-1163	237	10	of	of	ADP
arjefm-1163	237	11	0.054707	0.054707	NUM
arjefm-1163	237	12	is	be	AUX
arjefm-1163	237	13	equal	equal	ADJ
arjefm-1163	237	14	to	to	ADP
arjefm-1163	237	15	critical	critical	ADJ
arjefm-1163	237	16	value	value	NOUN
arjefm-1163	237	17	of	of	ADP
arjefm-1163	237	18	5	5	NUM
arjefm-1163	237	19	%	%	NOUN
arjefm-1163	237	20	(	(	PUNCT
arjefm-1163	237	21	0.05	0.05	NUM
arjefm-1163	237	22	)	)	PUNCT
arjefm-1163	237	23	,	,	PUNCT
arjefm-1163	237	24	then	then	ADV
arjefm-1163	237	25	,	,	PUNCT
arjefm-1163	237	26	it	it	PRON
arjefm-1163	237	27	would	would	AUX
arjefm-1163	237	28	be	be	AUX
arjefm-1163	237	29	upheld	uphold	VERB
arjefm-1163	237	30	that	that	DET
arjefm-1163	237	31	board	board	NOUN
arjefm-1163	237	32	of	of	ADP
arjefm-1163	237	33	directors	director	NOUN
arjefm-1163	237	34	’	'	PUNCT
arjefm-1163	237	35	independence	independence	NOUN
arjefm-1163	237	36	has	have	VERB
arjefm-1163	237	37	a	a	DET
arjefm-1163	237	38	significant	significant	ADJ
arjefm-1163	237	39	effect	effect	NOUN
arjefm-1163	237	40	on	on	ADP
arjefm-1163	237	41	bankruptcy	bankruptcy	NOUN
arjefm-1163	237	42	risk	risk	NOUN
arjefm-1163	237	43	deposit	deposit	NOUN
arjefm-1163	237	44	money	money	NOUN
arjefm-1163	237	45	banks	bank	NOUN
arjefm-1163	237	46	in	in	ADP
arjefm-1163	237	47	nigeria	nigeria	PROPN
arjefm-1163	237	48	,	,	PUNCT
arjefm-1163	237	49	thus	thus	ADV
arjefm-1163	237	50	,	,	PUNCT
arjefm-1163	237	51	hi	hi	INTJ
arjefm-1163	237	52	is	be	AUX
arjefm-1163	237	53	preferred	prefer	VERB
arjefm-1163	237	54	over	over	ADP
arjefm-1163	237	55	ho	ho	PROPN
arjefm-1163	237	56	.	.	PROPN
arjefm-1163	237	57	discussion	discussion	NOUN
arjefm-1163	237	58	and	and	CCONJ
arjefm-1163	237	59	conclusion	conclusion	NOUN
arjefm-1163	237	60	this	this	DET
arjefm-1163	237	61	study	study	NOUN
arjefm-1163	237	62	determined	determine	VERB
arjefm-1163	237	63	the	the	DET
arjefm-1163	237	64	effect	effect	NOUN
arjefm-1163	237	65	of	of	ADP
arjefm-1163	237	66	corporate	corporate	ADJ
arjefm-1163	237	67	governance	governance	NOUN
arjefm-1163	237	68	on	on	ADP
arjefm-1163	237	69	bankruptcy	bankruptcy	NOUN
arjefm-1163	237	70	risk	risk	NOUN
arjefm-1163	237	71	in	in	ADP
arjefm-1163	237	72	commercial	commercial	ADJ
arjefm-1163	237	73	banks	bank	NOUN
arjefm-1163	237	74	in	in	ADP
arjefm-1163	237	75	nigeria	nigeria	PROPN
arjefm-1163	237	76	,	,	PUNCT
arjefm-1163	237	77	using	use	VERB
arjefm-1163	237	78	risk	risk	NOUN
arjefm-1163	237	79	management	management	NOUN
arjefm-1163	237	80	committee	committee	NOUN
arjefm-1163	237	81	,	,	PUNCT
arjefm-1163	237	82	and	and	CCONJ
arjefm-1163	237	83	board	board	NOUN
arjefm-1163	237	84	of	of	ADP
arjefm-1163	237	85	directors	director	NOUN
arjefm-1163	237	86	’	'	PUNCT
arjefm-1163	237	87	independence	independence	NOUN
arjefm-1163	237	88	.	.	PUNCT
arjefm-1163	238	1	the	the	DET
arjefm-1163	238	2	study	study	NOUN
arjefm-1163	238	3	used	use	VERB
arjefm-1163	238	4	altman	altman	PROPN
arjefm-1163	238	5	's	's	PART
arjefm-1163	238	6	original	original	ADJ
arjefm-1163	238	7	model	model	NOUN
arjefm-1163	238	8	for	for	ADP
arjefm-1163	238	9	public	public	ADJ
arjefm-1163	238	10	companies	company	NOUN
arjefm-1163	238	11	to	to	PART
arjefm-1163	238	12	extract	extract	VERB
arjefm-1163	238	13	data	datum	NOUN
arjefm-1163	238	14	and	and	CCONJ
arjefm-1163	238	15	the	the	DET
arjefm-1163	238	16	formulated	formulated	ADJ
arjefm-1163	238	17	hypotheses	hypothesis	NOUN
arjefm-1163	238	18	were	be	AUX
arjefm-1163	238	19	tested	test	VERB
arjefm-1163	238	20	with	with	ADP
arjefm-1163	238	21	regression	regression	NOUN
arjefm-1163	238	22	analysis	analysis	NOUN
arjefm-1163	238	23	with	with	ADP
arjefm-1163	238	24	aid	aid	NOUN
arjefm-1163	238	25	of	of	ADP
arjefm-1163	238	26	e	e	NOUN
arjefm-1163	238	27	-	-	NOUN
arjefm-1163	238	28	view	view	NOUN
arjefm-1163	238	29	9.0	9.0	NUM
arjefm-1163	238	30	.	.	PUNCT
arjefm-1163	239	1	the	the	DET
arjefm-1163	239	2	data	datum	NOUN
arjefm-1163	239	3	required	require	VERB
arjefm-1163	239	4	were	be	AUX
arjefm-1163	239	5	those	those	PRON
arjefm-1163	239	6	of	of	ADP
arjefm-1163	239	7	the	the	DET
arjefm-1163	239	8	dependent	dependent	ADJ
arjefm-1163	239	9	variable	variable	NOUN
arjefm-1163	239	10	that	that	PRON
arjefm-1163	239	11	include	include	VERB
arjefm-1163	239	12	:	:	PUNCT
arjefm-1163	239	13	altman	altman	PROPN
arjefm-1163	239	14	prediction	prediction	NOUN
arjefm-1163	239	15	model	model	NOUN
arjefm-1163	239	16	(	(	PUNCT
arjefm-1163	239	17	working	working	NOUN
arjefm-1163	239	18	capital	capital	NOUN
arjefm-1163	239	19	,	,	PUNCT
arjefm-1163	239	20	retained	retain	VERB
arjefm-1163	239	21	earnings	earning	NOUN
arjefm-1163	239	22	,	,	PUNCT
arjefm-1163	239	23	earnings	earning	NOUN
arjefm-1163	239	24	before	before	ADP
arjefm-1163	239	25	interest	interest	NOUN
arjefm-1163	239	26	and	and	CCONJ
arjefm-1163	239	27	tax	tax	NOUN
arjefm-1163	239	28	,	,	PUNCT
arjefm-1163	239	29	equity	equity	NOUN
arjefm-1163	239	30	as	as	ADV
arjefm-1163	239	31	well	well	ADV
arjefm-1163	239	32	as	as	ADP
arjefm-1163	239	33	total	total	ADJ
arjefm-1163	239	34	assets	asset	NOUN
arjefm-1163	239	35	and	and	CCONJ
arjefm-1163	239	36	total	total	ADJ
arjefm-1163	239	37	book	book	NOUN
arjefm-1163	239	38	debts	debt	NOUN
arjefm-1163	239	39	)	)	PUNCT
arjefm-1163	239	40	and	and	CCONJ
arjefm-1163	239	41	independent	independent	ADJ
arjefm-1163	239	42	variables	variable	NOUN
arjefm-1163	239	43	:	:	PUNCT
arjefm-1163	239	44	board	board	NOUN
arjefm-1163	239	45	size	size	NOUN
arjefm-1163	239	46	,	,	PUNCT
arjefm-1163	239	47	audit	audit	NOUN
arjefm-1163	239	48	tenure	tenure	NOUN
arjefm-1163	239	49	and	and	CCONJ
arjefm-1163	239	50	board	board	NOUN
arjefm-1163	239	51	independence	independence	NOUN
arjefm-1163	239	52	.	.	PUNCT
arjefm-1163	240	1	this	this	PRON
arjefm-1163	240	2	was	be	AUX
arjefm-1163	240	3	obtaining	obtain	VERB
arjefm-1163	240	4	from	from	ADP
arjefm-1163	240	5	the	the	DET
arjefm-1163	240	6	audited	audit	VERB
arjefm-1163	240	7	reports	report	NOUN
arjefm-1163	240	8	and	and	CCONJ
arjefm-1163	240	9	accounts	account	NOUN
arjefm-1163	240	10	of	of	ADP
arjefm-1163	240	11	the	the	DET
arjefm-1163	240	12	banks	bank	NOUN
arjefm-1163	240	13	under	under	ADP
arjefm-1163	240	14	assessment	assessment	NOUN
arjefm-1163	240	15	.	.	PUNCT
arjefm-1163	241	1	from	from	ADP
arjefm-1163	241	2	the	the	DET
arjefm-1163	241	3	results	result	NOUN
arjefm-1163	241	4	,	,	PUNCT
arjefm-1163	241	5	it	it	PRON
arjefm-1163	241	6	was	be	AUX
arjefm-1163	241	7	revealed	reveal	VERB
arjefm-1163	241	8	that	that	SCONJ
arjefm-1163	241	9	only	only	ADV
arjefm-1163	241	10	board	board	NOUN
arjefm-1163	241	11	of	of	ADP
arjefm-1163	241	12	directors	director	NOUN
arjefm-1163	241	13	’	'	PUNCT
arjefm-1163	241	14	independence	independence	NOUN
arjefm-1163	241	15	has	have	VERB
arjefm-1163	241	16	a	a	DET
arjefm-1163	241	17	statistically	statistically	ADV
arjefm-1163	241	18	significant	significant	ADJ
arjefm-1163	241	19	effect	effect	NOUN
arjefm-1163	241	20	on	on	ADP
arjefm-1163	241	21	bankruptcy	bankruptcy	NOUN
arjefm-1163	241	22	risk	risk	NOUN
arjefm-1163	241	23	commercial	commercial	ADJ
arjefm-1163	241	24	banks	bank	NOUN
arjefm-1163	241	25	in	in	ADP
arjefm-1163	241	26	nigeria	nigeria	PROPN
arjefm-1163	241	27	,	,	PUNCT
arjefm-1163	241	28	this	this	DET
arjefm-1163	241	29	result	result	NOUN
arjefm-1163	241	30	is	be	AUX
arjefm-1163	241	31	in	in	ADP
arjefm-1163	241	32	agreement	agreement	NOUN
arjefm-1163	241	33	with	with	ADP
arjefm-1163	241	34	elshandidy	elshandidy	PROPN
arjefm-1163	241	35	(	(	PUNCT
arjefm-1163	241	36	2013	2013	NUM
arjefm-1163	241	37	)	)	PUNCT
arjefm-1163	241	38	argued	argue	VERB
arjefm-1163	241	39	that	that	SCONJ
arjefm-1163	241	40	having	have	VERB
arjefm-1163	241	41	a	a	DET
arjefm-1163	241	42	good	good	ADJ
arjefm-1163	241	43	number	number	NOUN
arjefm-1163	241	44	of	of	ADP
arjefm-1163	241	45	independent	independent	ADJ
arjefm-1163	241	46	directors	director	NOUN
arjefm-1163	241	47	on	on	ADP
arjefm-1163	241	48	the	the	DET
arjefm-1163	241	49	board	board	NOUN
arjefm-1163	241	50	would	would	AUX
arjefm-1163	241	51	foster	foster	VERB
arjefm-1163	241	52	greater	great	ADJ
arjefm-1163	241	53	financial	financial	ADJ
arjefm-1163	241	54	stability	stability	NOUN
arjefm-1163	241	55	of	of	ADP
arjefm-1163	241	56	the	the	DET
arjefm-1163	241	57	company	company	NOUN
arjefm-1163	241	58	.	.	PUNCT
arjefm-1163	242	1	however	however	ADV
arjefm-1163	242	2	,	,	PUNCT
arjefm-1163	242	3	risk	risk	NOUN
arjefm-1163	242	4	management	management	NOUN
arjefm-1163	242	5	committee	committee	NOUN
arjefm-1163	242	6	has	have	VERB
arjefm-1163	242	7	no	no	DET
arjefm-1163	242	8	statistically	statistically	ADV
arjefm-1163	242	9	significant	significant	ADJ
arjefm-1163	242	10	effect	effect	NOUN
arjefm-1163	242	11	on	on	ADP
arjefm-1163	242	12	bankruptcy	bankruptcy	NOUN
arjefm-1163	242	13	risk	risk	NOUN
arjefm-1163	242	14	commercial	commercial	ADJ
arjefm-1163	242	15	banks	bank	NOUN
arjefm-1163	242	16	in	in	ADP
arjefm-1163	242	17	nigeria	nigeria	PROPN
arjefm-1163	242	18	.	.	PUNCT
arjefm-1163	243	1	these	these	DET
arjefm-1163	243	2	results	result	NOUN
arjefm-1163	243	3	are	be	AUX
arjefm-1163	243	4	in	in	ADP
arjefm-1163	243	5	line	line	NOUN
arjefm-1163	243	6	with	with	ADP
arjefm-1163	243	7	the	the	DET
arjefm-1163	243	8	study	study	NOUN
arjefm-1163	243	9	of	of	ADP
arjefm-1163	243	10	boo	boo	NOUN
arjefm-1163	243	11	and	and	CCONJ
arjefm-1163	243	12	sharma	sharma	PROPN
arjefm-1163	243	13	(	(	PUNCT
arjefm-1163	243	14	2008	2008	NUM
arjefm-1163	243	15	)	)	PUNCT
arjefm-1163	243	16	observe	observe	VERB
arjefm-1163	243	17	no	no	DET
arjefm-1163	243	18	association	association	NOUN
arjefm-1163	243	19	between	between	ADP
arjefm-1163	243	20	audit	audit	NOUN
arjefm-1163	243	21	committee	committee	NOUN
arjefm-1163	243	22	independence	independence	NOUN
arjefm-1163	243	23	and	and	CCONJ
arjefm-1163	243	24	audit	audit	NOUN
arjefm-1163	243	25	fees	fee	NOUN
arjefm-1163	243	26	indicating	indicate	VERB
arjefm-1163	243	27	that	that	SCONJ
arjefm-1163	243	28	auditors	auditor	NOUN
arjefm-1163	243	29	will	will	AUX
arjefm-1163	243	30	minimize	minimize	VERB
arjefm-1163	243	31	their	their	PRON
arjefm-1163	243	32	effort	effort	NOUN
arjefm-1163	243	33	in	in	ADP
arjefm-1163	243	34	the	the	DET
arjefm-1163	243	35	presence	presence	NOUN
arjefm-1163	243	36	of	of	ADP
arjefm-1163	243	37	independent	independent	ADJ
arjefm-1163	243	38	audit	audit	NOUN
arjefm-1163	243	39	committee	committee	NOUN
arjefm-1163	243	40	.	.	PUNCT
arjefm-1163	244	1	jensen	jensen	PROPN
arjefm-1163	244	2	and	and	CCONJ
arjefm-1163	244	3	meckling	meckling	NOUN
arjefm-1163	244	4	(	(	PUNCT
arjefm-1163	244	5	1976	1976	NUM
arjefm-1163	244	6	)	)	PUNCT
arjefm-1163	244	7	argued	argue	VERB
arjefm-1163	244	8	that	that	SCONJ
arjefm-1163	244	9	the	the	DET
arjefm-1163	244	10	relationship	relationship	NOUN
arjefm-1163	244	11	between	between	ADP
arjefm-1163	244	12	managerial	managerial	ADJ
arjefm-1163	244	13	share	share	NOUN
arjefm-1163	244	14	ownership	ownership	NOUN
arjefm-1163	244	15	and	and	CCONJ
arjefm-1163	244	16	corporate	corporate	ADJ
arjefm-1163	244	17	debt	debt	NOUN
arjefm-1163	244	18	is	be	AUX
arjefm-1163	244	19	complex	complex	ADJ
arjefm-1163	244	20	.	.	PUNCT
arjefm-1163	245	1	it	it	PRON
arjefm-1163	245	2	is	be	AUX
arjefm-1163	245	3	argued	argue	VERB
arjefm-1163	245	4	that	that	SCONJ
arjefm-1163	245	5	managerial	managerial	ADJ
arjefm-1163	245	6	share	share	NOUN
arjefm-1163	245	7	ownership	ownership	NOUN
arjefm-1163	245	8	can	can	AUX
arjefm-1163	245	9	reduce	reduce	VERB
arjefm-1163	245	10	managerial	managerial	ADJ
arjefm-1163	245	11	incentives	incentive	NOUN
arjefm-1163	245	12	to	to	PART
arjefm-1163	245	13	consume	consume	VERB
arjefm-1163	245	14	perquisites	perquisite	NOUN
arjefm-1163	245	15	,	,	PUNCT
arjefm-1163	245	16	expropriate	expropriate	VERB
arjefm-1163	245	17	wealth	wealth	NOUN
arjefm-1163	245	18	and	and	CCONJ
arjefm-1163	245	19	to	to	PART
arjefm-1163	245	20	engage	engage	VERB
arjefm-1163	245	21	in	in	ADP
arjefm-1163	245	22	other	other	ADJ
arjefm-1163	245	23	non	non	ADJ
arjefm-1163	245	24	-	-	ADJ
arjefm-1163	245	25	maximizing	maximize	VERB
arjefm-1163	245	26	behavior	behavior	NOUN
arjefm-1163	245	27	.	.	PUNCT
arjefm-1163	246	1	based	base	VERB
arjefm-1163	246	2	on	on	ADP
arjefm-1163	246	3	the	the	DET
arjefm-1163	246	4	results	result	NOUN
arjefm-1163	246	5	,	,	PUNCT
arjefm-1163	246	6	the	the	DET
arjefm-1163	246	7	study	study	NOUN
arjefm-1163	246	8	recommended	recommend	VERB
arjefm-1163	246	9	the	the	DET
arjefm-1163	246	10	followings	following	NOUN
arjefm-1163	246	11	;	;	PUNCT
arjefm-1163	246	12	1	1	X
arjefm-1163	246	13	.	.	X
arjefm-1163	246	14	risk	risk	NOUN
arjefm-1163	246	15	management	management	NOUN
arjefm-1163	246	16	committee	committee	NOUN
arjefm-1163	246	17	should	should	AUX
arjefm-1163	246	18	be	be	AUX
arjefm-1163	246	19	encouraged	encourage	VERB
arjefm-1163	246	20	,	,	PUNCT
arjefm-1163	246	21	since	since	SCONJ
arjefm-1163	246	22	the	the	DET
arjefm-1163	246	23	committee	committee	NOUN
arjefm-1163	246	24	can	can	AUX
arjefm-1163	246	25	influence	influence	VERB
arjefm-1163	246	26	the	the	DET
arjefm-1163	246	27	capacity	capacity	NOUN
arjefm-1163	246	28	for	for	ADP
arjefm-1163	246	29	problem	problem	NOUN
arjefm-1163	246	30	-	-	PUNCT
arjefm-1163	246	31	solving	solving	NOUN
arjefm-1163	246	32	as	as	ADP
arjefm-1163	246	33	the	the	DET
arjefm-1163	246	34	variety	variety	NOUN
arjefm-1163	246	35	of	of	ADP
arjefm-1163	246	36	perspectives	perspective	NOUN
arjefm-1163	246	37	that	that	PRON
arjefm-1163	246	38	identifying	identify	VERB
arjefm-1163	246	39	the	the	DET
arjefm-1163	246	40	weakness	weakness	NOUN
arjefm-1163	246	41	of	of	ADP
arjefm-1163	246	42	internal	internal	ADJ
arjefm-1163	246	43	control	control	NOUN
arjefm-1163	246	44	and	and	CCONJ
arjefm-1163	246	45	risk	risk	NOUN
arjefm-1163	246	46	source	source	NOUN
arjefm-1163	246	47	that	that	PRON
arjefm-1163	246	48	can	can	AUX
arjefm-1163	246	49	easily	easily	ADV
arjefm-1163	246	50	use	use	VERB
arjefm-1163	246	51	in	in	ADP
arjefm-1163	246	52	checkmating	checkmate	VERB
arjefm-1163	246	53	bankruptcy	bankruptcy	NOUN
arjefm-1163	246	54	.	.	PUNCT
arjefm-1163	247	1	2	2	X
arjefm-1163	247	2	.	.	X
arjefm-1163	247	3	there	there	PRON
arjefm-1163	247	4	is	be	VERB
arjefm-1163	247	5	need	need	NOUN
arjefm-1163	247	6	to	to	PART
arjefm-1163	247	7	strengthen	strengthen	VERB
arjefm-1163	247	8	the	the	DET
arjefm-1163	247	9	board	board	NOUN
arjefm-1163	247	10	of	of	ADP
arjefm-1163	247	11	director	director	NOUN
arjefm-1163	247	12	’s	’s	PART
arjefm-1163	247	13	independency	independency	NOUN
arjefm-1163	247	14	,	,	PUNCT
arjefm-1163	247	15	so	so	SCONJ
arjefm-1163	247	16	as	as	SCONJ
arjefm-1163	247	17	to	to	PART
arjefm-1163	247	18	ensure	ensure	VERB
arjefm-1163	247	19	board	board	NOUN
arjefm-1163	247	20	are	be	AUX
arjefm-1163	247	21	more	more	ADV
arjefm-1163	247	22	effective	effective	ADJ
arjefm-1163	247	23	at	at	ADP
arjefm-1163	247	24	preventing	prevent	VERB
arjefm-1163	247	25	and	and	CCONJ
arjefm-1163	247	26	avoiding	avoid	VERB
arjefm-1163	247	27	bankruptcy	bankruptcy	NOUN
arjefm-1163	247	28	once	once	SCONJ
arjefm-1163	247	29	the	the	DET
arjefm-1163	247	30	company	company	NOUN
arjefm-1163	247	31	becomes	become	VERB
arjefm-1163	247	32	distressed	distressed	ADJ
arjefm-1163	247	33	.	.	PUNCT
arjefm-1163	248	1	references	reference	NOUN
arjefm-1163	248	2	altman	altman	PROPN
arjefm-1163	248	3	,	,	PUNCT
arjefm-1163	248	4	e.	e.	PROPN
arjefm-1163	248	5	i.	i.	PROPN
arjefm-1163	248	6	(	(	PUNCT
arjefm-1163	248	7	1994	1994	NUM
arjefm-1163	248	8	)	)	PUNCT
arjefm-1163	248	9	.	.	PUNCT
arjefm-1163	249	1	corporate	corporate	ADJ
arjefm-1163	249	2	distress	distress	NOUN
arjefm-1163	249	3	diagnoses	diagnose	VERB
arjefm-1163	249	4	:	:	PUNCT
arjefm-1163	249	5	comparisons	comparison	NOUN
arjefm-1163	249	6	using	use	VERB
arjefm-1163	249	7	linear	linear	PROPN
arjefm-1163	249	8	discriminant	discriminant	ADJ
arjefm-1163	249	9	analysis	analysis	NOUN
arjefm-1163	249	10	and	and	CCONJ
arjefm-1163	249	11	neural	neural	ADJ
arjefm-1163	249	12	networks	network	NOUN
arjefm-1163	249	13	(	(	PUNCT
arjefm-1163	249	14	the	the	DET
arjefm-1163	249	15	italian	italian	ADJ
arjefm-1163	249	16	experience	experience	NOUN
arjefm-1163	249	17	)	)	PUNCT
arjefm-1163	249	18	.	.	PUNCT
arjefm-1163	250	1	journal	journal	NOUN
arjefm-1163	250	2	of	of	ADP
arjefm-1163	250	3	banking	banking	NOUN
arjefm-1163	250	4	and	and	CCONJ
arjefm-1163	250	5	finance	finance	NOUN
arjefm-1163	250	6	,	,	PUNCT
arjefm-1163	250	7	18	18	NUM
arjefm-1163	250	8	,	,	PUNCT
arjefm-1163	250	9	505–529	505–529	NUM
arjefm-1163	250	10	.	.	PUNCT
arjefm-1163	251	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	251	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	252	1	american	american	PROPN
arjefm-1163	252	2	research	research	PROPN
arjefm-1163	252	3	journal	journal	PROPN
arjefm-1163	252	4	of	of	ADP
arjefm-1163	252	5	economics	economic	NOUN
arjefm-1163	252	6	,	,	PUNCT
arjefm-1163	252	7	finance	finance	NOUN
arjefm-1163	252	8	and	and	CCONJ
arjefm-1163	252	9	management	management	NOUN
arjefm-1163	252	10	volume	volume	NOUN
arjefm-1163	252	11	13	13	NUM
arjefm-1163	252	12	issue	issue	NOUN
arjefm-1163	252	13	1	1	NUM
arjefm-1163	252	14	,	,	PUNCT
arjefm-1163	252	15	january	january	PROPN
arjefm-1163	252	16	-	-	PUNCT
arjefm-1163	252	17	march	march	PROPN
arjefm-1163	252	18	2025	2025	NUM
arjefm-1163	252	19	issn	issn	NOUN
arjefm-1163	252	20	:	:	PUNCT
arjefm-1163	252	21	2836	2836	NUM
arjefm-1163	252	22	-	-	SYM
arjefm-1163	252	23	9416	9416	NUM
arjefm-1163	252	24	impact	impact	NOUN
arjefm-1163	252	25	factor	factor	NOUN
arjefm-1163	252	26	:	:	PUNCT
arjefm-1163	252	27	6.41	6.41	NUM
arjefm-1163	252	28	journal	journal	NOUN
arjefm-1163	252	29	homepage	homepage	NOUN
arjefm-1163	252	30	:	:	PUNCT
arjefm-1163	252	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	252	32	,	,	PUNCT
arjefm-1163	252	33	email	email	NOUN
arjefm-1163	252	34	:	:	PUNCT
arjefm-1163	253	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	253	2	official	official	ADJ
arjefm-1163	253	3	journal	journal	PROPN
arjefm-1163	253	4	of	of	ADP
arjefm-1163	253	5	america	america	PROPN
arjefm-1163	253	6	serial	serial	PROPN
arjefm-1163	253	7	publication	publication	NOUN
arjefm-1163	253	8	american	american	PROPN
arjefm-1163	253	9	research	research	PROPN
arjefm-1163	253	10	journal	journal	PROPN
arjefm-1163	253	11	of	of	ADP
arjefm-1163	253	12	economics	economic	NOUN
arjefm-1163	253	13	,	,	PUNCT
arjefm-1163	253	14	finance	finance	NOUN
arjefm-1163	253	15	and	and	CCONJ
arjefm-1163	253	16	management	management	NOUN
arjefm-1163	253	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	253	18	,	,	PUNCT
arjefm-1163	253	19	email	email	NOUN
arjefm-1163	253	20	:	:	PUNCT
arjefm-1163	253	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	253	22	114	114	NUM
arjefm-1163	254	1	|	|	ADV
arjefm-1163	254	2	p	p	X
arjefm-1163	254	3	a	a	DET
arjefm-1163	254	4	g	g	PROPN
arjefm-1163	254	5	e	e	PROPN
arjefm-1163	254	6	altman	altman	PROPN
arjefm-1163	254	7	,	,	PUNCT
arjefm-1163	254	8	e.	e.	PROPN
arjefm-1163	254	9	i.	i.	PROPN
arjefm-1163	254	10	(	(	PUNCT
arjefm-1163	254	11	2000	2000	NUM
arjefm-1163	254	12	)	)	PUNCT
arjefm-1163	254	13	.	.	PUNCT
arjefm-1163	255	1	predicting	predict	VERB
arjefm-1163	255	2	financial	financial	ADJ
arjefm-1163	255	3	distress	distress	NOUN
arjefm-1163	255	4	of	of	ADP
arjefm-1163	255	5	companies	company	NOUN
arjefm-1163	255	6	:	:	PUNCT
arjefm-1163	255	7	revisiting	revisit	VERB
arjefm-1163	255	8	the	the	DET
arjefm-1163	255	9	z	z	NOUN
arjefm-1163	255	10	-	-	PUNCT
arjefm-1163	255	11	score	score	NOUN
arjefm-1163	255	12	model	model	NOUN
arjefm-1163	255	13	.	.	PUNCT
arjefm-1163	256	1	retrieved	retrieve	VERB
arjefm-1163	256	2	from	from	ADP
arjefm-1163	256	3	http://www.zscore.pdf	http://www.zscore.pdf	PROPN
arjefm-1163	256	4	altman	altman	PROPN
arjefm-1163	256	5	,	,	PUNCT
arjefm-1163	256	6	e.	e.	PROPN
arjefm-1163	256	7	(	(	PUNCT
arjefm-1163	256	8	1968	1968	NUM
arjefm-1163	256	9	)	)	PUNCT
arjefm-1163	256	10	.	.	PUNCT
arjefm-1163	257	1	financial	financial	ADJ
arjefm-1163	257	2	ratios	ratio	NOUN
arjefm-1163	257	3	,	,	PUNCT
arjefm-1163	257	4	discriminant	discriminant	ADJ
arjefm-1163	257	5	analysis	analysis	NOUN
arjefm-1163	257	6	and	and	CCONJ
arjefm-1163	257	7	the	the	DET
arjefm-1163	257	8	prediction	prediction	NOUN
arjefm-1163	257	9	of	of	ADP
arjefm-1163	257	10	corporate	corporate	ADJ
arjefm-1163	257	11	bankruptcy	bankruptcy	NOUN
arjefm-1163	257	12	.	.	PUNCT
arjefm-1163	258	1	the	the	DET
arjefm-1163	258	2	journal	journal	PROPN
arjefm-1163	258	3	of	of	ADP
arjefm-1163	258	4	finance	finance	NOUN
arjefm-1163	258	5	,	,	PUNCT
arjefm-1163	258	6	23(3	23(3	NUM
arjefm-1163	258	7	)	)	PUNCT
arjefm-1163	258	8	,	,	PUNCT
arjefm-1163	258	9	589–609	589–609	NUM
arjefm-1163	258	10	.	.	PUNCT
arjefm-1163	259	1	ayoola	ayoola	PROPN
arjefm-1163	259	2	,	,	PUNCT
arjefm-1163	259	3	t.	t.	PROPN
arjefm-1163	259	4	j.	j.	PROPN
arjefm-1163	259	5	,	,	PUNCT
arjefm-1163	259	6	&	&	CCONJ
arjefm-1163	259	7	obokoh	obokoh	PROPN
arjefm-1163	259	8	,	,	PUNCT
arjefm-1163	259	9	l.	l.	PROPN
arjefm-1163	259	10	o.	o.	PROPN
arjefm-1163	259	11	(	(	PUNCT
arjefm-1163	259	12	2018	2018	NUM
arjefm-1163	259	13	)	)	PUNCT
arjefm-1163	259	14	.	.	PUNCT
arjefm-1163	260	1	corporate	corporate	ADJ
arjefm-1163	260	2	governance	governance	NOUN
arjefm-1163	260	3	and	and	CCONJ
arjefm-1163	260	4	financial	financial	ADJ
arjefm-1163	260	5	distress	distress	NOUN
arjefm-1163	260	6	in	in	ADP
arjefm-1163	260	7	the	the	DET
arjefm-1163	260	8	banking	banking	NOUN
arjefm-1163	260	9	industry	industry	NOUN
arjefm-1163	260	10	:	:	PUNCT
arjefm-1163	260	11	nigerian	nigerian	ADJ
arjefm-1163	260	12	experience	experience	NOUN
arjefm-1163	260	13	.	.	PUNCT
arjefm-1163	261	1	journal	journal	PROPN
arjefm-1163	261	2	of	of	ADP
arjefm-1163	261	3	economics	economic	NOUN
arjefm-1163	261	4	and	and	CCONJ
arjefm-1163	261	5	behavioral	behavioral	ADJ
arjefm-1163	261	6	studies	study	NOUN
arjefm-1163	261	7	,	,	PUNCT
arjefm-1163	261	8	10(1	10(1	NUM
arjefm-1163	261	9	)	)	PUNCT
arjefm-1163	261	10	,	,	PUNCT
arjefm-1163	261	11	182–193	182–193	NUM
arjefm-1163	261	12	.	.	PUNCT
arjefm-1163	262	1	https://doi.org/2220-6140	https://doi.org/2220-6140	PROPN
arjefm-1163	262	2	ahmad	ahmad	PROPN
arjefm-1163	262	3	,	,	PUNCT
arjefm-1163	262	4	a.	a.	PROPN
arjefm-1163	262	5	,	,	PUNCT
arjefm-1163	262	6	&	&	CCONJ
arjefm-1163	262	7	masoumeh	masoumeh	PROPN
arjefm-1163	262	8	,	,	PUNCT
arjefm-1163	262	9	s.	s.	PROPN
arjefm-1163	262	10	(	(	PUNCT
arjefm-1163	262	11	2016	2016	NUM
arjefm-1163	262	12	)	)	PUNCT
arjefm-1163	262	13	.	.	PUNCT
arjefm-1163	263	1	earnings	earning	NOUN
arjefm-1163	263	2	management	management	NOUN
arjefm-1163	263	3	and	and	CCONJ
arjefm-1163	263	4	the	the	DET
arjefm-1163	263	5	effect	effect	NOUN
arjefm-1163	263	6	of	of	ADP
arjefm-1163	263	7	earnings	earning	NOUN
arjefm-1163	263	8	quality	quality	NOUN
arjefm-1163	263	9	in	in	ADP
arjefm-1163	263	10	relation	relation	NOUN
arjefm-1163	263	11	to	to	ADP
arjefm-1163	263	12	bankruptcy	bankruptcy	NOUN
arjefm-1163	263	13	level	level	NOUN
arjefm-1163	263	14	(	(	PUNCT
arjefm-1163	263	15	firms	firm	NOUN
arjefm-1163	263	16	listed	list	VERB
arjefm-1163	263	17	at	at	ADP
arjefm-1163	263	18	the	the	DET
arjefm-1163	263	19	tehran	tehran	PROPN
arjefm-1163	263	20	stock	stock	PROPN
arjefm-1163	263	21	exchange	exchange	PROPN
arjefm-1163	263	22	)	)	PUNCT
arjefm-1163	263	23	.	.	PUNCT
arjefm-1163	264	1	international	international	ADJ
arjefm-1163	264	2	journal	journal	PROPN
arjefm-1163	264	3	of	of	ADP
arjefm-1163	264	4	finance	finance	NOUN
arjefm-1163	264	5	,	,	PUNCT
arjefm-1163	264	6	9(4	9(4	NUM
arjefm-1163	264	7	)	)	PUNCT
arjefm-1163	264	8	,	,	PUNCT
arjefm-1163	264	9	159	159	NUM
arjefm-1163	264	10	-	-	SYM
arjefm-1163	264	11	171	171	NUM
arjefm-1163	264	12	.	.	PUNCT
arjefm-1163	265	1	adeusi	adeusi	PROPN
arjefm-1163	265	2	,	,	PUNCT
arjefm-1163	265	3	s.	s.	PROPN
arjefm-1163	265	4	,	,	PUNCT
arjefm-1163	265	5	akeke	akeke	NOUN
arjefm-1163	265	6	,	,	PUNCT
arjefm-1163	265	7	n.	n.	NOUN
arjefm-1163	265	8	,	,	PUNCT
arjefm-1163	265	9	aribaba	aribaba	PROPN
arjefm-1163	265	10	,	,	PUNCT
arjefm-1163	265	11	f.	f.	PROPN
arjefm-1163	265	12	,	,	PUNCT
arjefm-1163	265	13	&	&	CCONJ
arjefm-1163	265	14	adebisi	adebisi	ADJ
arjefm-1163	265	15	,	,	PUNCT
arjefm-1163	265	16	o.	o.	INTJ
arjefm-1163	265	17	(	(	PUNCT
arjefm-1163	265	18	2017	2017	NUM
arjefm-1163	265	19	)	)	PUNCT
arjefm-1163	265	20	.	.	PUNCT
arjefm-1163	266	1	cg	cg	NOUN
arjefm-1163	266	2	and	and	CCONJ
arjefm-1163	266	3	firm	firm	ADJ
arjefm-1163	266	4	fp	fp	NOUN
arjefm-1163	266	5	:	:	PUNCT
arjefm-1163	266	6	do	do	VERB
arjefm-1163	266	7	ownership	ownership	NOUN
arjefm-1163	266	8	and	and	CCONJ
arjefm-1163	266	9	board	board	NOUN
arjefm-1163	266	10	size	size	NOUN
arjefm-1163	266	11	matter	matter	NOUN
arjefm-1163	266	12	?	?	PUNCT
arjefm-1163	267	1	academic	academic	ADJ
arjefm-1163	267	2	journal	journal	NOUN
arjefm-1163	267	3	of	of	ADP
arjefm-1163	267	4	interdisciplinary	interdisciplinary	ADJ
arjefm-1163	267	5	studies	study	NOUN
arjefm-1163	267	6	,	,	PUNCT
arjefm-1163	267	7	2(3	2(3	NUM
arjefm-1163	267	8	)	)	PUNCT
arjefm-1163	267	9	,	,	PUNCT
arjefm-1163	267	10	251–258	251–258	NUM
arjefm-1163	267	11	.	.	PUNCT
arjefm-1163	268	1	aleksanyan	aleksanyan	PROPN
arjefm-1163	268	2	,	,	PUNCT
arjefm-1163	268	3	l.	l.	PROPN
arjefm-1163	268	4	,	,	PUNCT
arjefm-1163	268	5	&	&	CCONJ
arjefm-1163	268	6	jean	jean	PROPN
arjefm-1163	268	7	-	-	PUNCT
arjefm-1163	268	8	pierre	pierre	PROPN
arjefm-1163	268	9	,	,	PUNCT
arjefm-1163	268	10	h.	h.	PROPN
arjefm-1163	268	11	(	(	PUNCT
arjefm-1163	268	12	2016	2016	NUM
arjefm-1163	268	13	)	)	PUNCT
arjefm-1163	268	14	.	.	PUNCT
arjefm-1163	269	1	economic	economic	ADJ
arjefm-1163	269	2	and	and	CCONJ
arjefm-1163	269	3	financial	financial	ADJ
arjefm-1163	269	4	determinants	determinant	NOUN
arjefm-1163	269	5	of	of	ADP
arjefm-1163	269	6	firm	firm	ADJ
arjefm-1163	269	7	bankruptcy	bankruptcy	NOUN
arjefm-1163	269	8	:	:	PUNCT
arjefm-1163	269	9	evidence	evidence	NOUN
arjefm-1163	269	10	from	from	ADP
arjefm-1163	269	11	the	the	DET
arjefm-1163	269	12	french	french	ADJ
arjefm-1163	269	13	food	food	NOUN
arjefm-1163	269	14	industry	industry	NOUN
arjefm-1163	269	15	.	.	PUNCT
arjefm-1163	270	1	review	review	NOUN
arjefm-1163	270	2	of	of	ADP
arjefm-1163	270	3	agricultural	agricultural	ADJ
arjefm-1163	270	4	,	,	PUNCT
arjefm-1163	270	5	food	food	NOUN
arjefm-1163	270	6	and	and	CCONJ
arjefm-1163	270	7	environmental	environmental	ADJ
arjefm-1163	270	8	studies	study	NOUN
arjefm-1163	270	9	,	,	PUNCT
arjefm-1163	270	10	97	97	NUM
arjefm-1163	270	11	,	,	PUNCT
arjefm-1163	270	12	89–108	89–108	NUM
arjefm-1163	270	13	.	.	PUNCT
arjefm-1163	271	1	altman	altman	PROPN
arjefm-1163	271	2	,	,	PUNCT
arjefm-1163	271	3	e.	e.	PROPN
arjefm-1163	271	4	,	,	PUNCT
arjefm-1163	271	5	iwanicz	iwanicz	NOUN
arjefm-1163	271	6	-	-	PUNCT
arjefm-1163	271	7	drozdowska	drozdowska	NOUN
arjefm-1163	271	8	,	,	PUNCT
arjefm-1163	271	9	m.	m.	NOUN
arjefm-1163	271	10	,	,	PUNCT
arjefm-1163	271	11	erkki	erkki	PROPN
arjefm-1163	271	12	,	,	PUNCT
arjefm-1163	271	13	l.	l.	PROPN
arjefm-1163	271	14	,	,	PUNCT
arjefm-1163	271	15	&	&	CCONJ
arjefm-1163	271	16	arto	arto	PROPN
arjefm-1163	271	17	,	,	PUNCT
arjefm-1163	271	18	s.	s.	PROPN
arjefm-1163	271	19	(	(	PUNCT
arjefm-1163	271	20	2017	2017	NUM
arjefm-1163	271	21	)	)	PUNCT
arjefm-1163	271	22	.	.	PUNCT
arjefm-1163	272	1	financial	financial	ADJ
arjefm-1163	272	2	distress	distress	NOUN
arjefm-1163	272	3	prediction	prediction	NOUN
arjefm-1163	272	4	in	in	ADP
arjefm-1163	272	5	an	an	DET
arjefm-1163	272	6	international	international	ADJ
arjefm-1163	272	7	context	context	NOUN
arjefm-1163	272	8	:	:	PUNCT
arjefm-1163	272	9	a	a	DET
arjefm-1163	272	10	review	review	NOUN
arjefm-1163	272	11	and	and	CCONJ
arjefm-1163	272	12	empirical	empirical	ADJ
arjefm-1163	272	13	analysis	analysis	NOUN
arjefm-1163	272	14	of	of	ADP
arjefm-1163	272	15	altman	altman	PROPN
arjefm-1163	272	16	’s	’s	PART
arjefm-1163	272	17	z	z	PROPN
arjefm-1163	272	18	-	-	PUNCT
arjefm-1163	272	19	score	score	NOUN
arjefm-1163	272	20	model	model	NOUN
arjefm-1163	272	21	.	.	PUNCT
arjefm-1163	273	1	journal	journal	PROPN
arjefm-1163	273	2	of	of	ADP
arjefm-1163	273	3	international	international	ADJ
arjefm-1163	273	4	financial	financial	ADJ
arjefm-1163	273	5	management	management	NOUN
arjefm-1163	273	6	&	&	CCONJ
arjefm-1163	273	7	accounting	accounting	PROPN
arjefm-1163	273	8	,	,	PUNCT
arjefm-1163	273	9	28	28	NUM
arjefm-1163	273	10	,	,	PUNCT
arjefm-1163	273	11	131–171	131–171	NUM
arjefm-1163	273	12	.	.	PUNCT
arjefm-1163	274	1	bravo	bravo	NOUN
arjefm-1163	274	2	-	-	PUNCT
arjefm-1163	274	3	urquiza	urquiza	ADJ
arjefm-1163	274	4	,	,	PUNCT
arjefm-1163	274	5	f.	f.	PROPN
arjefm-1163	274	6	,	,	PUNCT
arjefm-1163	274	7	&	&	CCONJ
arjefm-1163	274	8	moreno	moreno	PROPN
arjefm-1163	274	9	-	-	PUNCT
arjefm-1163	274	10	ureba	ureba	PROPN
arjefm-1163	274	11	,	,	PUNCT
arjefm-1163	274	12	e.	e.	PROPN
arjefm-1163	274	13	(	(	PUNCT
arjefm-1163	274	14	2021	2021	NUM
arjefm-1163	274	15	)	)	PUNCT
arjefm-1163	274	16	.	.	PUNCT
arjefm-1163	275	1	does	do	AUX
arjefm-1163	275	2	compliance	compliance	NOUN
arjefm-1163	275	3	with	with	ADP
arjefm-1163	275	4	corporate	corporate	ADJ
arjefm-1163	275	5	governance	governance	NOUN
arjefm-1163	275	6	codes	code	NOUN
arjefm-1163	275	7	help	help	VERB
arjefm-1163	275	8	to	to	PART
arjefm-1163	275	9	mitigate	mitigate	VERB
arjefm-1163	275	10	financial	financial	ADJ
arjefm-1163	275	11	distress	distress	NOUN
arjefm-1163	275	12	?	?	PUNCT
arjefm-1163	276	1	research	research	NOUN
arjefm-1163	276	2	in	in	ADP
arjefm-1163	276	3	international	international	ADJ
arjefm-1163	276	4	business	business	NOUN
arjefm-1163	276	5	and	and	CCONJ
arjefm-1163	276	6	finance	finance	NOUN
arjefm-1163	276	7	,	,	PUNCT
arjefm-1163	276	8	55	55	NUM
arjefm-1163	276	9	,	,	PUNCT
arjefm-1163	276	10	101344	101344	NUM
arjefm-1163	276	11	.	.	PUNCT
arjefm-1163	277	1	https://doi.org/10.1016/j.ribaf.2020.101344	https://doi.org/10.1016/j.ribaf.2020.101344	NOUN
arjefm-1163	277	2	balogun	balogun	VERB
arjefm-1163	277	3	,	,	PUNCT
arjefm-1163	277	4	j.	j.	PROPN
arjefm-1163	277	5	e.	e.	PROPN
arjefm-1163	277	6	,	,	PUNCT
arjefm-1163	278	1	agbi	agbi	PROPN
arjefm-1163	278	2	,	,	PUNCT
arjefm-1163	278	3	s.	s.	PROPN
arjefm-1163	278	4	e.	e.	PROPN
arjefm-1163	278	5	,	,	PUNCT
arjefm-1163	278	6	yahaya	yahaya	PROPN
arjefm-1163	278	7	,	,	PUNCT
arjefm-1163	278	8	o.	o.	PROPN
arjefm-1163	278	9	a.	a.	PROPN
arjefm-1163	278	10	,	,	PUNCT
arjefm-1163	278	11	&	&	CCONJ
arjefm-1163	278	12	joshua	joshua	PROPN
arjefm-1163	278	13	,	,	PUNCT
arjefm-1163	278	14	s.	s.	PROPN
arjefm-1163	278	15	g.	g.	PROPN
arjefm-1163	278	16	(	(	PUNCT
arjefm-1163	278	17	2023	2023	NUM
arjefm-1163	278	18	)	)	PUNCT
arjefm-1163	278	19	.	.	PUNCT
arjefm-1163	279	1	institutional	institutional	ADJ
arjefm-1163	279	2	ownership	ownership	NOUN
arjefm-1163	279	3	and	and	CCONJ
arjefm-1163	279	4	firm	firm	ADJ
arjefm-1163	279	5	value	value	NOUN
arjefm-1163	279	6	of	of	ADP
arjefm-1163	279	7	listed	list	VERB
arjefm-1163	279	8	manufacturing	manufacturing	NOUN
arjefm-1163	279	9	companies	company	NOUN
arjefm-1163	279	10	in	in	ADP
arjefm-1163	279	11	nigeria	nigeria	PROPN
arjefm-1163	279	12	:	:	PUNCT
arjefm-1163	279	13	the	the	DET
arjefm-1163	279	14	moderating	moderate	VERB
arjefm-1163	279	15	role	role	NOUN
arjefm-1163	279	16	of	of	ADP
arjefm-1163	279	17	dividend	dividend	NOUN
arjefm-1163	279	18	payout	payout	NOUN
arjefm-1163	279	19	.	.	PUNCT
arjefm-1163	280	1	nigerian	nigerian	ADJ
arjefm-1163	280	2	journal	journal	PROPN
arjefm-1163	280	3	of	of	ADP
arjefm-1163	280	4	accounting	accounting	NOUN
arjefm-1163	280	5	and	and	CCONJ
arjefm-1163	280	6	finance	finance	NOUN
arjefm-1163	280	7	,	,	PUNCT
arjefm-1163	280	8	15(1	15(1	NUM
arjefm-1163	280	9	)	)	PUNCT
arjefm-1163	280	10	,	,	PUNCT
arjefm-1163	280	11	85–111	85–111	PROPN
arjefm-1163	280	12	.	.	PROPN
arjefm-1163	280	13	bratten	bratten	PROPN
arjefm-1163	280	14	,	,	PUNCT
arjefm-1163	280	15	b.	b.	PROPN
arjefm-1163	280	16	,	,	PUNCT
arjefm-1163	280	17	gaynor	gaynor	PROPN
arjefm-1163	280	18	,	,	PUNCT
arjefm-1163	280	19	l.	l.	PROPN
arjefm-1163	280	20	m.	m.	PROPN
arjefm-1163	280	21	,	,	PUNCT
arjefm-1163	280	22	mcdaniel	mcdaniel	PROPN
arjefm-1163	280	23	,	,	PUNCT
arjefm-1163	280	24	l.	l.	PROPN
arjefm-1163	280	25	,	,	PUNCT
arjefm-1163	280	26	montague	montague	PROPN
arjefm-1163	280	27	,	,	PUNCT
arjefm-1163	280	28	n.	n.	PROPN
arjefm-1163	280	29	r.	r.	PROPN
arjefm-1163	280	30	,	,	PUNCT
arjefm-1163	280	31	&	&	CCONJ
arjefm-1163	280	32	sierra	sierra	PROPN
arjefm-1163	280	33	,	,	PUNCT
arjefm-1163	280	34	g.	g.	PROPN
arjefm-1163	280	35	e.	e.	PROPN
arjefm-1163	280	36	(	(	PUNCT
arjefm-1163	280	37	2013	2013	NUM
arjefm-1163	280	38	)	)	PUNCT
arjefm-1163	280	39	.	.	PUNCT
arjefm-1163	281	1	the	the	DET
arjefm-1163	281	2	audit	audit	NOUN
arjefm-1163	281	3	of	of	ADP
arjefm-1163	281	4	fair	fair	ADJ
arjefm-1163	281	5	values	value	NOUN
arjefm-1163	281	6	and	and	CCONJ
arjefm-1163	281	7	other	other	ADJ
arjefm-1163	281	8	estimates	estimate	NOUN
arjefm-1163	281	9	:	:	PUNCT
arjefm-1163	281	10	the	the	DET
arjefm-1163	281	11	effects	effect	NOUN
arjefm-1163	281	12	of	of	ADP
arjefm-1163	281	13	underlying	underlie	VERB
arjefm-1163	281	14	environmental	environmental	ADJ
arjefm-1163	281	15	,	,	PUNCT
arjefm-1163	281	16	task	task	NOUN
arjefm-1163	281	17	,	,	PUNCT
arjefm-1163	281	18	and	and	CCONJ
arjefm-1163	281	19	auditor	auditor	NOUN
arjefm-1163	281	20	-	-	PUNCT
arjefm-1163	281	21	specific	specific	ADJ
arjefm-1163	281	22	factors	factor	NOUN
arjefm-1163	281	23	.	.	PUNCT
arjefm-1163	282	1	auditing	audit	VERB
arjefm-1163	282	2	:	:	PUNCT
arjefm-1163	282	3	a	a	DET
arjefm-1163	282	4	journal	journal	NOUN
arjefm-1163	282	5	of	of	ADP
arjefm-1163	282	6	practice	practice	NOUN
arjefm-1163	282	7	&	&	CCONJ
arjefm-1163	282	8	theory	theory	NOUN
arjefm-1163	282	9	,	,	PUNCT
arjefm-1163	282	10	32(sp1	32(sp1	NOUN
arjefm-1163	282	11	)	)	PUNCT
arjefm-1163	282	12	,	,	PUNCT
arjefm-1163	282	13	7–44	7–44	PROPN
arjefm-1163	282	14	.	.	PUNCT
arjefm-1163	283	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	283	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1163	283	3	http://www.zscore.pdf/	http://www.zscore.pdf/	NOUN
arjefm-1163	283	4	https://doi.org/2220-6140	https://doi.org/2220-6140	PROPN
arjefm-1163	283	5	https://doi.org/10.1016/j.ribaf.2020.101344	https://doi.org/10.1016/j.ribaf.2020.101344	PROPN
arjefm-1163	283	6	american	american	PROPN
arjefm-1163	283	7	research	research	PROPN
arjefm-1163	283	8	journal	journal	PROPN
arjefm-1163	283	9	of	of	ADP
arjefm-1163	283	10	economics	economic	NOUN
arjefm-1163	283	11	,	,	PUNCT
arjefm-1163	283	12	finance	finance	NOUN
arjefm-1163	283	13	and	and	CCONJ
arjefm-1163	283	14	management	management	NOUN
arjefm-1163	283	15	volume	volume	NOUN
arjefm-1163	283	16	13	13	NUM
arjefm-1163	283	17	issue	issue	NOUN
arjefm-1163	283	18	1	1	NUM
arjefm-1163	283	19	,	,	PUNCT
arjefm-1163	283	20	january	january	PROPN
arjefm-1163	283	21	-	-	PUNCT
arjefm-1163	283	22	march	march	PROPN
arjefm-1163	283	23	2025	2025	NUM
arjefm-1163	283	24	issn	issn	NOUN
arjefm-1163	283	25	:	:	PUNCT
arjefm-1163	283	26	2836	2836	NUM
arjefm-1163	283	27	-	-	SYM
arjefm-1163	283	28	9416	9416	NUM
arjefm-1163	283	29	impact	impact	NOUN
arjefm-1163	283	30	factor	factor	NOUN
arjefm-1163	283	31	:	:	PUNCT
arjefm-1163	283	32	6.41	6.41	NUM
arjefm-1163	283	33	journal	journal	NOUN
arjefm-1163	283	34	homepage	homepage	NOUN
arjefm-1163	283	35	:	:	PUNCT
arjefm-1163	283	36	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	283	37	,	,	PUNCT
arjefm-1163	283	38	email	email	NOUN
arjefm-1163	283	39	:	:	PUNCT
arjefm-1163	283	40	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	283	41	official	official	ADJ
arjefm-1163	283	42	journal	journal	PROPN
arjefm-1163	283	43	of	of	ADP
arjefm-1163	283	44	america	america	PROPN
arjefm-1163	283	45	serial	serial	PROPN
arjefm-1163	283	46	publication	publication	NOUN
arjefm-1163	283	47	american	american	PROPN
arjefm-1163	283	48	research	research	PROPN
arjefm-1163	283	49	journal	journal	PROPN
arjefm-1163	283	50	of	of	ADP
arjefm-1163	283	51	economics	economic	NOUN
arjefm-1163	283	52	,	,	PUNCT
arjefm-1163	283	53	finance	finance	NOUN
arjefm-1163	283	54	and	and	CCONJ
arjefm-1163	283	55	management	management	NOUN
arjefm-1163	283	56	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	283	57	,	,	PUNCT
arjefm-1163	283	58	email	email	NOUN
arjefm-1163	283	59	:	:	PUNCT
arjefm-1163	284	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	284	2	115	115	NUM
arjefm-1163	285	1	|	|	ADV
arjefm-1163	285	2	p	p	X
arjefm-1163	285	3	a	a	DET
arjefm-1163	285	4	g	g	NOUN
arjefm-1163	285	5	e	e	X
arjefm-1163	285	6	cenciarelli	cenciarelli	X
arjefm-1163	285	7	,	,	PUNCT
arjefm-1163	285	8	v.	v.	ADV
arjefm-1163	285	9	,	,	PUNCT
arjefm-1163	285	10	greco	greco	PROPN
arjefm-1163	285	11	,	,	PUNCT
arjefm-1163	285	12	g.	g.	PROPN
arjefm-1163	285	13	,	,	PUNCT
arjefm-1163	285	14	&	&	CCONJ
arjefm-1163	285	15	allegrini	allegrini	PROPN
arjefm-1163	285	16	,	,	PUNCT
arjefm-1163	285	17	m.	m.	NOUN
arjefm-1163	285	18	(	(	PUNCT
arjefm-1163	285	19	2018	2018	NUM
arjefm-1163	285	20	)	)	PUNCT
arjefm-1163	285	21	.	.	PUNCT
arjefm-1163	286	1	external	external	ADJ
arjefm-1163	286	2	audit	audit	NOUN
arjefm-1163	286	3	and	and	CCONJ
arjefm-1163	286	4	bankruptcy	bankruptcy	NOUN
arjefm-1163	286	5	prediction	prediction	NOUN
arjefm-1163	286	6	.	.	PUNCT
arjefm-1163	287	1	journal	journal	NOUN
arjefm-1163	287	2	of	of	ADP
arjefm-1163	287	3	management	management	NOUN
arjefm-1163	287	4	and	and	CCONJ
arjefm-1163	287	5	governance	governance	NOUN
arjefm-1163	287	6	,	,	PUNCT
arjefm-1163	287	7	22	22	NUM
arjefm-1163	287	8	,	,	PUNCT
arjefm-1163	287	9	863–890	863–890	NUM
arjefm-1163	287	10	.	.	PUNCT
arjefm-1163	288	1	https://doi.org/10.1007/s10997-018-9406-z	https://doi.org/10.1007/s10997-018-9406-z	PROPN
arjefm-1163	288	2	diakomihalis	diakomihalis	PROPN
arjefm-1163	288	3	,	,	PUNCT
arjefm-1163	288	4	m.	m.	NOUN
arjefm-1163	288	5	(	(	PUNCT
arjefm-1163	288	6	2012	2012	NUM
arjefm-1163	288	7	)	)	PUNCT
arjefm-1163	288	8	.	.	PUNCT
arjefm-1163	289	1	the	the	DET
arjefm-1163	289	2	accuracy	accuracy	NOUN
arjefm-1163	289	3	of	of	ADP
arjefm-1163	289	4	altman	altman	PROPN
arjefm-1163	289	5	’s	’s	PART
arjefm-1163	289	6	models	model	NOUN
arjefm-1163	289	7	in	in	ADP
arjefm-1163	289	8	predicting	predict	VERB
arjefm-1163	289	9	hotel	hotel	NOUN
arjefm-1163	289	10	bankruptcy	bankruptcy	NOUN
arjefm-1163	289	11	.	.	PUNCT
arjefm-1163	290	1	international	international	ADJ
arjefm-1163	290	2	journal	journal	PROPN
arjefm-1163	290	3	of	of	ADP
arjefm-1163	290	4	accounting	accounting	NOUN
arjefm-1163	290	5	and	and	CCONJ
arjefm-1163	290	6	financial	financial	ADJ
arjefm-1163	290	7	reporting	reporting	NOUN
arjefm-1163	290	8	,	,	PUNCT
arjefm-1163	290	9	2	2	NUM
arjefm-1163	290	10	,	,	PUNCT
arjefm-1163	291	1	96–113	96–113	PROPN
arjefm-1163	291	2	.	.	PUNCT
arjefm-1163	291	3	darrat	darrat	PROPN
arjefm-1163	291	4	,	,	PUNCT
arjefm-1163	291	5	a.	a.	PROPN
arjefm-1163	291	6	f.	f.	PROPN
arjefm-1163	291	7	,	,	PUNCT
arjefm-1163	291	8	gray	gray	ADJ
arjefm-1163	291	9	,	,	PUNCT
arjefm-1163	291	10	s.	s.	PROPN
arjefm-1163	291	11	,	,	PUNCT
arjefm-1163	291	12	park	park	PROPN
arjefm-1163	291	13	,	,	PUNCT
arjefm-1163	291	14	j.	j.	PROPN
arjefm-1163	291	15	c.	c.	PROPN
arjefm-1163	291	16	,	,	PUNCT
arjefm-1163	291	17	&	&	CCONJ
arjefm-1163	291	18	wu	wu	PROPN
arjefm-1163	291	19	,	,	PUNCT
arjefm-1163	291	20	y.	y.	PROPN
arjefm-1163	291	21	(	(	PUNCT
arjefm-1163	291	22	2014	2014	NUM
arjefm-1163	291	23	)	)	PUNCT
arjefm-1163	291	24	.	.	PUNCT
arjefm-1163	292	1	corporate	corporate	ADJ
arjefm-1163	292	2	governance	governance	NOUN
arjefm-1163	292	3	and	and	CCONJ
arjefm-1163	292	4	bankruptcy	bankruptcy	NOUN
arjefm-1163	292	5	risk	risk	NOUN
arjefm-1163	292	6	.	.	PUNCT
arjefm-1163	293	1	journal	journal	NOUN
arjefm-1163	293	2	of	of	ADP
arjefm-1163	293	3	accounting	accounting	NOUN
arjefm-1163	293	4	,	,	PUNCT
arjefm-1163	293	5	auditing	auditing	NOUN
arjefm-1163	293	6	&	&	CCONJ
arjefm-1163	293	7	finance	finance	NOUN
arjefm-1163	293	8	,	,	PUNCT
arjefm-1163	293	9	31(1	31(1	NUM
arjefm-1163	293	10	)	)	PUNCT
arjefm-1163	293	11	,	,	PUNCT
arjefm-1163	293	12	163–202	163–202	NUM
arjefm-1163	293	13	.	.	PUNCT
arjefm-1163	294	1	ezejiofor	ezejiofor	PROPN
arjefm-1163	294	2	,	,	PUNCT
arjefm-1163	294	3	r.	r.	PROPN
arjefm-1163	294	4	a.	a.	PROPN
arjefm-1163	294	5	,	,	PUNCT
arjefm-1163	294	6	nzewi	nzewi	VERB
arjefm-1163	294	7	,	,	PUNCT
arjefm-1163	294	8	u.	u.	PROPN
arjefm-1163	294	9	c.	c.	PROPN
arjefm-1163	294	10	,	,	PUNCT
arjefm-1163	294	11	&	&	CCONJ
arjefm-1163	294	12	okoye	okoye	PROPN
arjefm-1163	294	13	,	,	PUNCT
arjefm-1163	294	14	p.	p.	NOUN
arjefm-1163	294	15	v.	v.	ADP
arjefm-1163	294	16	c.	c.	PROPN
arjefm-1163	294	17	(	(	PUNCT
arjefm-1163	294	18	2014	2014	NUM
arjefm-1163	294	19	)	)	PUNCT
arjefm-1163	294	20	.	.	PUNCT
arjefm-1163	295	1	a	a	DET
arjefm-1163	295	2	corporate	corporate	ADJ
arjefm-1163	295	3	bankruptcy	bankruptcy	NOUN
arjefm-1163	295	4	:	:	PUNCT
arjefm-1163	295	5	an	an	DET
arjefm-1163	295	6	application	application	NOUN
arjefm-1163	295	7	of	of	ADP
arjefm-1163	295	8	altman	altman	PROPN
arjefm-1163	295	9	’s	’s	PART
arjefm-1163	295	10	model	model	NOUN
arjefm-1163	295	11	in	in	ADP
arjefm-1163	295	12	predicting	predict	VERB
arjefm-1163	295	13	potential	potential	ADJ
arjefm-1163	295	14	failure	failure	NOUN
arjefm-1163	295	15	in	in	ADP
arjefm-1163	295	16	the	the	DET
arjefm-1163	295	17	nigerian	nigerian	ADJ
arjefm-1163	295	18	banking	banking	NOUN
arjefm-1163	295	19	sector	sector	NOUN
arjefm-1163	295	20	.	.	PUNCT
arjefm-1163	296	1	international	international	ADJ
arjefm-1163	296	2	journal	journal	PROPN
arjefm-1163	296	3	of	of	ADP
arjefm-1163	296	4	empirical	empirical	ADJ
arjefm-1163	296	5	finance	finance	NOUN
arjefm-1163	296	6	,	,	PUNCT
arjefm-1163	296	7	2(4	2(4	NUM
arjefm-1163	296	8	)	)	PUNCT
arjefm-1163	296	9	,	,	PUNCT
arjefm-1163	296	10	152–171	152–171	NUM
arjefm-1163	296	11	.	.	PUNCT
arjefm-1163	297	1	ehiedu	ehiedu	PROPN
arjefm-1163	297	2	,	,	PUNCT
arjefm-1163	297	3	v.	v.	CCONJ
arjefm-1163	297	4	c.	c.	PROPN
arjefm-1163	297	5	(	(	PUNCT
arjefm-1163	297	6	2022	2022	NUM
arjefm-1163	297	7	)	)	PUNCT
arjefm-1163	297	8	.	.	PUNCT
arjefm-1163	298	1	external	external	ADJ
arjefm-1163	298	2	debt	debt	NOUN
arjefm-1163	298	3	(	(	PUNCT
arjefm-1163	298	4	ed	ed	NOUN
arjefm-1163	298	5	)	)	PUNCT
arjefm-1163	298	6	and	and	CCONJ
arjefm-1163	298	7	growth	growth	NOUN
arjefm-1163	298	8	nexus	nexus	NOUN
arjefm-1163	298	9	(	(	PUNCT
arjefm-1163	298	10	gn	gn	PROPN
arjefm-1163	298	11	)	)	PUNCT
arjefm-1163	298	12	in	in	ADP
arjefm-1163	298	13	nigeria	nigeria	PROPN
arjefm-1163	298	14	.	.	PUNCT
arjefm-1163	299	1	international	international	ADJ
arjefm-1163	299	2	journal	journal	PROPN
arjefm-1163	299	3	of	of	ADP
arjefm-1163	299	4	academic	academic	ADJ
arjefm-1163	299	5	management	management	NOUN
arjefm-1163	299	6	science	science	NOUN
arjefm-1163	299	7	research	research	NOUN
arjefm-1163	299	8	(	(	PUNCT
arjefm-1163	299	9	ijamsr	ijamsr	NOUN
arjefm-1163	299	10	)	)	PUNCT
arjefm-1163	299	11	,	,	PUNCT
arjefm-1163	299	12	6(7	6(7	NUM
arjefm-1163	299	13	)	)	PUNCT
arjefm-1163	299	14	,	,	PUNCT
arjefm-1163	299	15	58–68	58–68	NUM
arjefm-1163	299	16	.	.	PUNCT
arjefm-1163	300	1	ehiedu	ehiedu	PROPN
arjefm-1163	300	2	,	,	PUNCT
arjefm-1163	300	3	v.	v.	CCONJ
arjefm-1163	300	4	c.	c.	PROPN
arjefm-1163	300	5	(	(	PUNCT
arjefm-1163	300	6	2014	2014	NUM
arjefm-1163	300	7	)	)	PUNCT
arjefm-1163	300	8	.	.	PUNCT
arjefm-1163	301	1	the	the	DET
arjefm-1163	301	2	impact	impact	NOUN
arjefm-1163	301	3	of	of	ADP
arjefm-1163	301	4	liquidity	liquidity	NOUN
arjefm-1163	301	5	on	on	ADP
arjefm-1163	301	6	profitability	profitability	NOUN
arjefm-1163	301	7	of	of	ADP
arjefm-1163	301	8	some	some	DET
arjefm-1163	301	9	selected	select	VERB
arjefm-1163	301	10	companies	company	NOUN
arjefm-1163	301	11	:	:	PUNCT
arjefm-1163	301	12	the	the	DET
arjefm-1163	301	13	financial	financial	ADJ
arjefm-1163	301	14	statement	statement	NOUN
arjefm-1163	301	15	analysis	analysis	NOUN
arjefm-1163	301	16	(	(	PUNCT
arjefm-1163	301	17	fsa	fsa	PROPN
arjefm-1163	301	18	)	)	PUNCT
arjefm-1163	301	19	approach	approach	NOUN
arjefm-1163	301	20	.	.	PUNCT
arjefm-1163	302	1	research	research	NOUN
arjefm-1163	302	2	journal	journal	PROPN
arjefm-1163	302	3	of	of	ADP
arjefm-1163	302	4	finance	finance	NOUN
arjefm-1163	302	5	and	and	CCONJ
arjefm-1163	302	6	accounting	accounting	NOUN
arjefm-1163	302	7	,	,	PUNCT
arjefm-1163	302	8	5(5	5(5	NUM
arjefm-1163	302	9	)	)	PUNCT
arjefm-1163	302	10	,	,	PUNCT
arjefm-1163	302	11	81–90	81–90	NUM
arjefm-1163	302	12	.	.	PUNCT
arjefm-1163	303	1	fich	fich	PROPN
arjefm-1163	303	2	,	,	PUNCT
arjefm-1163	303	3	e.	e.	PROPN
arjefm-1163	303	4	m.	m.	PROPN
arjefm-1163	303	5	,	,	PUNCT
arjefm-1163	303	6	&	&	CCONJ
arjefm-1163	303	7	slezak	slezak	PROPN
arjefm-1163	303	8	,	,	PUNCT
arjefm-1163	303	9	s.	s.	PROPN
arjefm-1163	303	10	l.	l.	PROPN
arjefm-1163	303	11	(	(	PUNCT
arjefm-1163	303	12	2008	2008	NUM
arjefm-1163	303	13	)	)	PUNCT
arjefm-1163	303	14	.	.	PUNCT
arjefm-1163	304	1	can	can	AUX
arjefm-1163	304	2	corporate	corporate	ADJ
arjefm-1163	304	3	governance	governance	NOUN
arjefm-1163	304	4	save	save	VERB
arjefm-1163	304	5	distressed	distressed	ADJ
arjefm-1163	304	6	firms	firm	NOUN
arjefm-1163	304	7	from	from	ADP
arjefm-1163	304	8	bankruptcy	bankruptcy	NOUN
arjefm-1163	304	9	?	?	PUNCT
arjefm-1163	305	1	an	an	DET
arjefm-1163	305	2	empirical	empirical	ADJ
arjefm-1163	305	3	analysis	analysis	NOUN
arjefm-1163	305	4	.	.	PUNCT
arjefm-1163	306	1	review	review	NOUN
arjefm-1163	306	2	of	of	ADP
arjefm-1163	306	3	quantitative	quantitative	ADJ
arjefm-1163	306	4	finance	finance	NOUN
arjefm-1163	306	5	and	and	CCONJ
arjefm-1163	306	6	accounting	accounting	NOUN
arjefm-1163	306	7	,	,	PUNCT
arjefm-1163	306	8	30(2	30(2	NUM
arjefm-1163	306	9	)	)	PUNCT
arjefm-1163	306	10	,	,	PUNCT
arjefm-1163	306	11	225–251	225–251	NUM
arjefm-1163	306	12	.	.	PUNCT
arjefm-1163	307	1	guo	guo	PROPN
arjefm-1163	307	2	,	,	PUNCT
arjefm-1163	307	3	j.	j.	PROPN
arjefm-1163	307	4	,	,	PUNCT
arjefm-1163	307	5	huang	huang	PROPN
arjefm-1163	307	6	,	,	PUNCT
arjefm-1163	307	7	p.	p.	PROPN
arjefm-1163	307	8	,	,	PUNCT
arjefm-1163	307	9	zhang	zhang	PROPN
arjefm-1163	307	10	,	,	PUNCT
arjefm-1163	307	11	y.	y.	PROPN
arjefm-1163	307	12	,	,	PUNCT
arjefm-1163	307	13	&	&	CCONJ
arjefm-1163	307	14	zhou	zhou	PROPN
arjefm-1163	307	15	,	,	PUNCT
arjefm-1163	307	16	n.	n.	PROPN
arjefm-1163	307	17	(	(	PUNCT
arjefm-1163	307	18	2016	2016	NUM
arjefm-1163	307	19	)	)	PUNCT
arjefm-1163	307	20	.	.	PUNCT
arjefm-1163	308	1	the	the	DET
arjefm-1163	308	2	effect	effect	NOUN
arjefm-1163	308	3	of	of	ADP
arjefm-1163	308	4	employee	employee	NOUN
arjefm-1163	308	5	treatment	treatment	NOUN
arjefm-1163	308	6	policies	policy	NOUN
arjefm-1163	308	7	on	on	ADP
arjefm-1163	308	8	internal	internal	ADJ
arjefm-1163	308	9	control	control	NOUN
arjefm-1163	308	10	weaknesses	weakness	NOUN
arjefm-1163	308	11	and	and	CCONJ
arjefm-1163	308	12	financial	financial	ADJ
arjefm-1163	308	13	restatements	restatement	NOUN
arjefm-1163	308	14	.	.	PUNCT
arjefm-1163	309	1	the	the	DET
arjefm-1163	309	2	accounting	accounting	NOUN
arjefm-1163	309	3	review	review	NOUN
arjefm-1163	309	4	,	,	PUNCT
arjefm-1163	309	5	9(4	9(4	NUM
arjefm-1163	309	6	)	)	PUNCT
arjefm-1163	309	7	,	,	PUNCT
arjefm-1163	309	8	1167–1194	1167–1194	NUM
arjefm-1163	309	9	.	.	PUNCT
arjefm-1163	310	1	husson	husson	NOUN
arjefm-1163	310	2	-	-	PUNCT
arjefm-1163	310	3	traore	traore	PROPN
arjefm-1163	310	4	,	,	PUNCT
arjefm-1163	310	5	a.-c	a.-c	PROPN
arjefm-1163	310	6	.	.	PUNCT
arjefm-1163	311	1	(	(	PUNCT
arjefm-1163	311	2	2009	2009	NUM
arjefm-1163	311	3	)	)	PUNCT
arjefm-1163	311	4	.	.	PUNCT
arjefm-1163	312	1	more	more	ADV
arjefm-1163	312	2	effective	effective	ADJ
arjefm-1163	312	3	corporate	corporate	ADJ
arjefm-1163	312	4	governance	governance	NOUN
arjefm-1163	312	5	.	.	PUNCT
arjefm-1163	313	1	organisation	organisation	NOUN
arjefm-1163	313	2	for	for	ADP
arjefm-1163	313	3	economic	economic	ADJ
arjefm-1163	313	4	cooperation	cooperation	NOUN
arjefm-1163	313	5	and	and	CCONJ
arjefm-1163	313	6	development	development	NOUN
arjefm-1163	313	7	.	.	PUNCT
arjefm-1163	314	1	the	the	DET
arjefm-1163	314	2	oecd	oecd	PROPN
arjefm-1163	314	3	observer	observer	PROPN
arjefm-1163	314	4	,	,	PUNCT
arjefm-1163	314	5	50	50	NUM
arjefm-1163	314	6	.	.	PUNCT
arjefm-1163	314	7	ighoroje	ighoroje	PROPN
arjefm-1163	314	8	,	,	PUNCT
arjefm-1163	314	9	j.	j.	PROPN
arjefm-1163	314	10	e.	e.	PROPN
arjefm-1163	314	11	,	,	PUNCT
arjefm-1163	314	12	&	&	CCONJ
arjefm-1163	314	13	egedi	egedi	PROPN
arjefm-1163	314	14	,	,	PUNCT
arjefm-1163	314	15	h.	h.	PROPN
arjefm-1163	314	16	(	(	PUNCT
arjefm-1163	314	17	2015	2015	NUM
arjefm-1163	314	18	)	)	PUNCT
arjefm-1163	314	19	.	.	PUNCT
arjefm-1163	315	1	an	an	DET
arjefm-1163	315	2	evaluation	evaluation	NOUN
arjefm-1163	315	3	of	of	ADP
arjefm-1163	315	4	the	the	DET
arjefm-1163	315	5	roles	role	NOUN
arjefm-1163	315	6	of	of	ADP
arjefm-1163	315	7	financial	financial	ADJ
arjefm-1163	315	8	institutions	institution	NOUN
arjefm-1163	315	9	in	in	ADP
arjefm-1163	315	10	the	the	DET
arjefm-1163	315	11	development	development	NOUN
arjefm-1163	315	12	of	of	ADP
arjefm-1163	315	13	nigeria	nigeria	PROPN
arjefm-1163	315	14	's	's	PART
arjefm-1163	315	15	economy	economy	NOUN
arjefm-1163	315	16	.	.	PUNCT
arjefm-1163	316	1	global	global	ADJ
arjefm-1163	316	2	journal	journal	PROPN
arjefm-1163	316	3	of	of	ADP
arjefm-1163	316	4	interdisciplinary	interdisciplinary	ADJ
arjefm-1163	316	5	social	social	ADJ
arjefm-1163	316	6	sciences	science	NOUN
arjefm-1163	316	7	,	,	PUNCT
arjefm-1163	316	8	4(4	4(4	NUM
arjefm-1163	316	9	)	)	PUNCT
arjefm-1163	316	10	,	,	PUNCT
arjefm-1163	316	11	1	1	NUM
arjefm-1163	316	12	–	–	PUNCT
arjefm-1163	316	13	4	4	NUM
arjefm-1163	316	14	.	.	X
arjefm-1163	316	15	kajola	kajola	PROPN
arjefm-1163	316	16	,	,	PUNCT
arjefm-1163	316	17	s.	s.	PROPN
arjefm-1163	316	18	(	(	PUNCT
arjefm-1163	316	19	2018	2018	NUM
arjefm-1163	316	20	)	)	PUNCT
arjefm-1163	316	21	.	.	PUNCT
arjefm-1163	317	1	cg	cg	NOUN
arjefm-1163	317	2	and	and	CCONJ
arjefm-1163	317	3	firm	firm	ADJ
arjefm-1163	317	4	performance	performance	NOUN
arjefm-1163	317	5	:	:	PUNCT
arjefm-1163	317	6	the	the	DET
arjefm-1163	317	7	case	case	NOUN
arjefm-1163	317	8	of	of	ADP
arjefm-1163	317	9	nigerian	nigerian	ADJ
arjefm-1163	317	10	listed	list	VERB
arjefm-1163	317	11	firms	firm	NOUN
arjefm-1163	317	12	.	.	PUNCT
arjefm-1163	318	1	european	european	PROPN
arjefm-1163	318	2	journal	journal	PROPN
arjefm-1163	318	3	of	of	ADP
arjefm-1163	318	4	economic	economic	ADJ
arjefm-1163	318	5	,	,	PUNCT
arjefm-1163	318	6	finance	finance	NOUN
arjefm-1163	318	7	and	and	CCONJ
arjefm-1163	318	8	administrative	administrative	ADJ
arjefm-1163	318	9	sciences	science	NOUN
arjefm-1163	318	10	,	,	PUNCT
arjefm-1163	318	11	14	14	NUM
arjefm-1163	318	12	,	,	PUNCT
arjefm-1163	318	13	16–28	16–28	NUM
arjefm-1163	318	14	.	.	PUNCT
arjefm-1163	319	1	kumar	kumar	PROPN
arjefm-1163	319	2	,	,	PUNCT
arjefm-1163	319	3	n.	n.	PROPN
arjefm-1163	319	4	,	,	PUNCT
arjefm-1163	319	5	&	&	CCONJ
arjefm-1163	319	6	singh	singh	PROPN
arjefm-1163	319	7	,	,	PUNCT
arjefm-1163	319	8	j.	j.	PROPN
arjefm-1163	319	9	p.	p.	PROPN
arjefm-1163	319	10	(	(	PUNCT
arjefm-1163	319	11	2013	2013	NUM
arjefm-1163	319	12	)	)	PUNCT
arjefm-1163	319	13	.	.	PUNCT
arjefm-1163	320	1	global	global	ADJ
arjefm-1163	320	2	financial	financial	ADJ
arjefm-1163	320	3	crisis	crisis	NOUN
arjefm-1163	320	4	:	:	PUNCT
arjefm-1163	320	5	corporate	corporate	ADJ
arjefm-1163	320	6	governance	governance	NOUN
arjefm-1163	320	7	failures	failure	NOUN
arjefm-1163	320	8	and	and	CCONJ
arjefm-1163	320	9	lessons	lesson	NOUN
arjefm-1163	320	10	.	.	PUNCT
arjefm-1163	321	1	journal	journal	PROPN
arjefm-1163	321	2	of	of	ADP
arjefm-1163	321	3	finance	finance	NOUN
arjefm-1163	321	4	,	,	PUNCT
arjefm-1163	321	5	accounting	accounting	NOUN
arjefm-1163	321	6	and	and	CCONJ
arjefm-1163	321	7	management	management	NOUN
arjefm-1163	321	8	,	,	PUNCT
arjefm-1163	321	9	4(1	4(1	NOUN
arjefm-1163	321	10	)	)	PUNCT
arjefm-1163	321	11	,	,	PUNCT
arjefm-1163	321	12	21	21	NUM
arjefm-1163	321	13	.	.	PUNCT
arjefm-1163	322	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	322	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	323	1	https://doi.org/10.1007/s10997-018-9406-z	https://doi.org/10.1007/s10997-018-9406-z	PROPN
arjefm-1163	323	2	american	american	PROPN
arjefm-1163	323	3	research	research	PROPN
arjefm-1163	323	4	journal	journal	PROPN
arjefm-1163	323	5	of	of	ADP
arjefm-1163	323	6	economics	economic	NOUN
arjefm-1163	323	7	,	,	PUNCT
arjefm-1163	323	8	finance	finance	NOUN
arjefm-1163	323	9	and	and	CCONJ
arjefm-1163	323	10	management	management	NOUN
arjefm-1163	323	11	volume	volume	NOUN
arjefm-1163	323	12	13	13	NUM
arjefm-1163	323	13	issue	issue	NOUN
arjefm-1163	323	14	1	1	NUM
arjefm-1163	323	15	,	,	PUNCT
arjefm-1163	323	16	january	january	PROPN
arjefm-1163	323	17	-	-	PUNCT
arjefm-1163	323	18	march	march	PROPN
arjefm-1163	323	19	2025	2025	NUM
arjefm-1163	323	20	issn	issn	NOUN
arjefm-1163	323	21	:	:	PUNCT
arjefm-1163	323	22	2836	2836	NUM
arjefm-1163	323	23	-	-	SYM
arjefm-1163	323	24	9416	9416	NUM
arjefm-1163	323	25	impact	impact	NOUN
arjefm-1163	323	26	factor	factor	NOUN
arjefm-1163	323	27	:	:	PUNCT
arjefm-1163	323	28	6.41	6.41	NUM
arjefm-1163	323	29	journal	journal	NOUN
arjefm-1163	323	30	homepage	homepage	NOUN
arjefm-1163	323	31	:	:	PUNCT
arjefm-1163	323	32	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	323	33	,	,	PUNCT
arjefm-1163	323	34	email	email	NOUN
arjefm-1163	323	35	:	:	PUNCT
arjefm-1163	323	36	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1163	323	37	official	official	ADJ
arjefm-1163	323	38	journal	journal	PROPN
arjefm-1163	323	39	of	of	ADP
arjefm-1163	323	40	america	america	PROPN
arjefm-1163	323	41	serial	serial	PROPN
arjefm-1163	323	42	publication	publication	NOUN
arjefm-1163	323	43	american	american	PROPN
arjefm-1163	323	44	research	research	PROPN
arjefm-1163	323	45	journal	journal	PROPN
arjefm-1163	323	46	of	of	ADP
arjefm-1163	323	47	economics	economic	NOUN
arjefm-1163	323	48	,	,	PUNCT
arjefm-1163	323	49	finance	finance	NOUN
arjefm-1163	323	50	and	and	CCONJ
arjefm-1163	323	51	management	management	NOUN
arjefm-1163	323	52	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1163	323	53	,	,	PUNCT
arjefm-1163	323	54	email	email	NOUN
arjefm-1163	323	55	:	:	PUNCT
arjefm-1163	323	56	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	324	1	116	116	NUM
arjefm-1163	325	1	|	|	ADV
arjefm-1163	325	2	p	p	NOUN
arjefm-1163	325	3	a	a	DET
arjefm-1163	325	4	g	g	PROPN
arjefm-1163	325	5	e	e	PROPN
arjefm-1163	325	6	li	li	PROPN
arjefm-1163	325	7	,	,	PUNCT
arjefm-1163	325	8	z.	z.	PROPN
arjefm-1163	325	9	,	,	PUNCT
arjefm-1163	325	10	crook	crook	NOUN
arjefm-1163	325	11	,	,	PUNCT
arjefm-1163	325	12	j.	j.	PROPN
arjefm-1163	325	13	,	,	PUNCT
arjefm-1163	325	14	andreeva	andreeva	PROPN
arjefm-1163	325	15	,	,	PUNCT
arjefm-1163	325	16	g.	g.	PROPN
arjefm-1163	325	17	,	,	PUNCT
arjefm-1163	325	18	&	&	CCONJ
arjefm-1163	325	19	tang	tang	PROPN
arjefm-1163	325	20	,	,	PUNCT
arjefm-1163	325	21	y.	y.	NOUN
arjefm-1163	325	22	(	(	PUNCT
arjefm-1163	325	23	2021	2021	NUM
arjefm-1163	325	24	)	)	PUNCT
arjefm-1163	325	25	.	.	PUNCT
arjefm-1163	326	1	predicting	predict	VERB
arjefm-1163	326	2	the	the	DET
arjefm-1163	326	3	risk	risk	NOUN
arjefm-1163	326	4	of	of	ADP
arjefm-1163	326	5	financial	financial	ADJ
arjefm-1163	326	6	distress	distress	NOUN
arjefm-1163	326	7	using	use	VERB
arjefm-1163	326	8	corporate	corporate	ADJ
arjefm-1163	326	9	governance	governance	NOUN
arjefm-1163	326	10	measures	measure	NOUN
arjefm-1163	326	11	.	.	PUNCT
arjefm-1163	327	1	pacific	pacific	ADJ
arjefm-1163	327	2	-	-	PUNCT
arjefm-1163	327	3	basin	basin	NOUN
arjefm-1163	327	4	finance	finance	NOUN
arjefm-1163	327	5	journal	journal	NOUN
arjefm-1163	327	6	,	,	PUNCT
arjefm-1163	327	7	68	68	NUM
arjefm-1163	327	8	,	,	PUNCT
arjefm-1163	327	9	101334	101334	NUM
arjefm-1163	327	10	.	.	PUNCT
arjefm-1163	328	1	https://doi.org/10.1016/j.pacfin.2020.101334	https://doi.org/10.1016/j.pacfin.2020.101334	PROPN
arjefm-1163	328	2	mehran	mehran	PROPN
arjefm-1163	328	3	,	,	PUNCT
arjefm-1163	328	4	h.	h.	PROPN
arjefm-1163	328	5	,	,	PUNCT
arjefm-1163	328	6	morrison	morrison	PROPN
arjefm-1163	328	7	,	,	PUNCT
arjefm-1163	328	8	a.	a.	PROPN
arjefm-1163	328	9	d.	d.	PROPN
arjefm-1163	328	10	,	,	PUNCT
arjefm-1163	328	11	&	&	CCONJ
arjefm-1163	328	12	shapiro	shapiro	PROPN
arjefm-1163	328	13	,	,	PUNCT
arjefm-1163	328	14	j.	j.	PROPN
arjefm-1163	328	15	d.	d.	PROPN
arjefm-1163	328	16	(	(	PUNCT
arjefm-1163	328	17	2011	2011	NUM
arjefm-1163	328	18	)	)	PUNCT
arjefm-1163	328	19	.	.	PUNCT
arjefm-1163	329	1	corporate	corporate	ADJ
arjefm-1163	329	2	governance	governance	NOUN
arjefm-1163	329	3	and	and	CCONJ
arjefm-1163	329	4	banks	bank	NOUN
arjefm-1163	329	5	:	:	PUNCT
arjefm-1163	329	6	what	what	PRON
arjefm-1163	329	7	have	have	AUX
arjefm-1163	329	8	we	we	PRON
arjefm-1163	329	9	learned	learn	VERB
arjefm-1163	329	10	from	from	ADP
arjefm-1163	329	11	the	the	DET
arjefm-1163	329	12	financial	financial	ADJ
arjefm-1163	329	13	crisis	crisis	NOUN
arjefm-1163	329	14	?	?	PUNCT
arjefm-1163	330	1	frb	frb	NOUN
arjefm-1163	330	2	of	of	ADP
arjefm-1163	330	3	new	new	PROPN
arjefm-1163	330	4	york	york	PROPN
arjefm-1163	330	5	staff	staff	PROPN
arjefm-1163	330	6	report	report	NOUN
arjefm-1163	330	7	,	,	PUNCT
arjefm-1163	330	8	502	502	NUM
arjefm-1163	330	9	.	.	PUNCT
arjefm-1163	331	1	http://dx.doi.org/10.2139/ssrn.1880009	http://dx.doi.org/10.2139/ssrn.1880009	PROPN
arjefm-1163	331	2	manzaneque	manzaneque	PROPN
arjefm-1163	331	3	,	,	PUNCT
arjefm-1163	331	4	m.	m.	NOUN
arjefm-1163	331	5	,	,	PUNCT
arjefm-1163	331	6	priego	priego	NOUN
arjefm-1163	331	7	,	,	PUNCT
arjefm-1163	331	8	a.	a.	NOUN
arjefm-1163	331	9	m.	m.	NOUN
arjefm-1163	331	10	,	,	PUNCT
arjefm-1163	331	11	&	&	CCONJ
arjefm-1163	331	12	merino	merino	PROPN
arjefm-1163	331	13	,	,	PUNCT
arjefm-1163	331	14	e.	e.	PROPN
arjefm-1163	331	15	(	(	PUNCT
arjefm-1163	331	16	2016	2016	NUM
arjefm-1163	331	17	)	)	PUNCT
arjefm-1163	331	18	.	.	PUNCT
arjefm-1163	332	1	corporate	corporate	ADJ
arjefm-1163	332	2	governance	governance	NOUN
arjefm-1163	332	3	effect	effect	NOUN
arjefm-1163	332	4	on	on	ADP
arjefm-1163	332	5	financial	financial	ADJ
arjefm-1163	332	6	distress	distress	NOUN
arjefm-1163	332	7	likelihood	likelihood	NOUN
arjefm-1163	332	8	:	:	PUNCT
arjefm-1163	332	9	evidence	evidence	NOUN
arjefm-1163	332	10	from	from	ADP
arjefm-1163	332	11	spain	spain	PROPN
arjefm-1163	332	12	.	.	PUNCT
arjefm-1163	333	1	revista	revista	PROPN
arjefm-1163	333	2	de	de	PROPN
arjefm-1163	333	3	contabilidad	contabilidad	PROPN
arjefm-1163	333	4	,	,	PUNCT
arjefm-1163	333	5	19(1	19(1	NUM
arjefm-1163	333	6	)	)	PUNCT
arjefm-1163	333	7	,	,	PUNCT
arjefm-1163	333	8	111–121	111–121	NUM
arjefm-1163	333	9	.	.	PUNCT
arjefm-1163	334	1	https://doi.org/10.1016/j.rcsar.2015.04.001	https://doi.org/10.1016/j.rcsar.2015.04.001	VERB
arjefm-1163	334	2	miglani	miglani	PROPN
arjefm-1163	334	3	,	,	PUNCT
arjefm-1163	334	4	s.	s.	PROPN
arjefm-1163	334	5	,	,	PUNCT
arjefm-1163	334	6	ahmed	ahmed	PROPN
arjefm-1163	334	7	,	,	PUNCT
arjefm-1163	334	8	k.	k.	PROPN
arjefm-1163	334	9	,	,	PUNCT
arjefm-1163	334	10	&	&	CCONJ
arjefm-1163	334	11	henry	henry	PROPN
arjefm-1163	334	12	,	,	PUNCT
arjefm-1163	334	13	d.	d.	PROPN
arjefm-1163	334	14	(	(	PUNCT
arjefm-1163	334	15	2015	2015	NUM
arjefm-1163	334	16	)	)	PUNCT
arjefm-1163	334	17	.	.	PUNCT
arjefm-1163	335	1	voluntary	voluntary	ADJ
arjefm-1163	335	2	corporate	corporate	ADJ
arjefm-1163	335	3	governance	governance	NOUN
arjefm-1163	335	4	structure	structure	NOUN
arjefm-1163	335	5	and	and	CCONJ
arjefm-1163	335	6	financial	financial	ADJ
arjefm-1163	335	7	distress	distress	NOUN
arjefm-1163	335	8	:	:	PUNCT
arjefm-1163	335	9	evidence	evidence	NOUN
arjefm-1163	335	10	from	from	ADP
arjefm-1163	335	11	australia	australia	PROPN
arjefm-1163	335	12	.	.	PUNCT
arjefm-1163	336	1	journal	journal	PROPN
arjefm-1163	336	2	of	of	ADP
arjefm-1163	336	3	contemporary	contemporary	PROPN
arjefm-1163	336	4	accounting	accounting	PROPN
arjefm-1163	336	5	&	&	CCONJ
arjefm-1163	336	6	economics	economic	NOUN
arjefm-1163	336	7	,	,	PUNCT
arjefm-1163	336	8	11(1	11(1	NUM
arjefm-1163	336	9	)	)	PUNCT
arjefm-1163	336	10	,	,	PUNCT
arjefm-1163	336	11	18–30	18–30	NUM
arjefm-1163	336	12	.	.	PUNCT
arjefm-1163	337	1	https://doi.org/10.1016/j.jcae.2014.12.005	https://doi.org/10.1016/j.jcae.2014.12.005	PROPN
arjefm-1163	337	2	mohammad	mohammad	PROPN
arjefm-1163	337	3	,	,	PUNCT
arjefm-1163	337	4	i.	i.	PROPN
arjefm-1163	337	5	,	,	PUNCT
arjefm-1163	337	6	aly	aly	PROPN
arjefm-1163	337	7	,	,	PUNCT
arjefm-1163	337	8	s.	s.	PROPN
arjefm-1163	337	9	,	,	PUNCT
arjefm-1163	337	10	dixon	dixon	PROPN
arjefm-1163	337	11	,	,	PUNCT
arjefm-1163	337	12	r.	r.	PROPN
arjefm-1163	337	13	,	,	PUNCT
arjefm-1163	337	14	&	&	CCONJ
arjefm-1163	337	15	startling	startling	PROPN
arjefm-1163	337	16	,	,	PUNCT
arjefm-1163	337	17	r.	r.	PROPN
arjefm-1163	337	18	(	(	PUNCT
arjefm-1163	337	19	2014	2014	NUM
arjefm-1163	337	20	)	)	PUNCT
arjefm-1163	337	21	.	.	PUNCT
arjefm-1163	338	1	corporate	corporate	ADJ
arjefm-1163	338	2	governance	governance	NOUN
arjefm-1163	338	3	and	and	CCONJ
arjefm-1163	338	4	corporate	corporate	ADJ
arjefm-1163	338	5	social	social	ADJ
arjefm-1163	338	6	responsibility	responsibility	NOUN
arjefm-1163	338	7	disclosure	disclosure	NOUN
arjefm-1163	338	8	:	:	PUNCT
arjefm-1163	338	9	evidence	evidence	NOUN
arjefm-1163	338	10	from	from	ADP
arjefm-1163	338	11	the	the	DET
arjefm-1163	338	12	us	us	PROPN
arjefm-1163	338	13	banking	banking	NOUN
arjefm-1163	338	14	sector	sector	NOUN
arjefm-1163	338	15	.	.	PUNCT
arjefm-1163	339	1	journal	journal	PROPN
arjefm-1163	339	2	of	of	ADP
arjefm-1163	339	3	business	business	NOUN
arjefm-1163	339	4	ethics	ethic	NOUN
arjefm-1163	339	5	,	,	PUNCT
arjefm-1163	339	6	125(4	125(4	NUM
arjefm-1163	339	7	)	)	PUNCT
arjefm-1163	339	8	,	,	PUNCT
arjefm-1163	339	9	601–615	601–615	NUM
arjefm-1163	339	10	.	.	PUNCT
arjefm-1163	340	1	mwawughanga	mwawughanga	PROPN
arjefm-1163	340	2	,	,	PUNCT
arjefm-1163	340	3	c.	c.	PROPN
arjefm-1163	340	4	w.	w.	PROPN
arjefm-1163	340	5	,	,	PUNCT
arjefm-1163	340	6	&	&	CCONJ
arjefm-1163	340	7	ochiri	ochiri	PROPN
arjefm-1163	340	8	,	,	PUNCT
arjefm-1163	340	9	g.	g.	PROPN
arjefm-1163	340	10	(	(	PUNCT
arjefm-1163	340	11	2017	2017	NUM
arjefm-1163	340	12	)	)	PUNCT
arjefm-1163	340	13	.	.	PUNCT
arjefm-1163	341	1	application	application	NOUN
arjefm-1163	341	2	of	of	ADP
arjefm-1163	341	3	edward	edward	PROPN
arjefm-1163	341	4	altman	altman	PROPN
arjefm-1163	341	5	’s	’s	PART
arjefm-1163	341	6	z	z	PROPN
arjefm-1163	341	7	-	-	PUNCT
arjefm-1163	341	8	score	score	NOUN
arjefm-1163	341	9	model	model	NOUN
arjefm-1163	341	10	on	on	ADP
arjefm-1163	341	11	measuring	measure	VERB
arjefm-1163	341	12	financial	financial	ADJ
arjefm-1163	341	13	health	health	NOUN
arjefm-1163	341	14	of	of	ADP
arjefm-1163	341	15	commercial	commercial	ADJ
arjefm-1163	341	16	banks	bank	NOUN
arjefm-1163	341	17	in	in	ADP
arjefm-1163	341	18	kenya	kenya	PROPN
arjefm-1163	341	19	.	.	PUNCT
arjefm-1163	342	1	journal	journal	PROPN
arjefm-1163	342	2	of	of	ADP
arjefm-1163	342	3	management	management	NOUN
arjefm-1163	342	4	,	,	PUNCT
arjefm-1163	342	5	4(2	4(2	NUM
arjefm-1163	342	6	)	)	PUNCT
arjefm-1163	342	7	,	,	PUNCT
arjefm-1163	342	8	41	41	NUM
arjefm-1163	342	9	–	–	SYM
arjefm-1163	342	10	722	722	NUM
arjefm-1163	342	11	.	.	PUNCT
arjefm-1163	342	12	retrieved	retrieve	VERB
arjefm-1163	342	13	from	from	ADP
arjefm-1163	342	14	www.strategicjournals.com	www.strategicjournals.com	X
arjefm-1163	342	15	mohammed	mohammed	PROPN
arjefm-1163	342	16	,	,	PUNCT
arjefm-1163	342	17	m.	m.	NOUN
arjefm-1163	342	18	u.	u.	PROPN
arjefm-1163	342	19	,	,	PUNCT
arjefm-1163	342	20	&	&	CCONJ
arjefm-1163	342	21	onipe	onipe	PROPN
arjefm-1163	342	22	,	,	PUNCT
arjefm-1163	342	23	a.	a.	NOUN
arjefm-1163	342	24	y.	y.	PROPN
arjefm-1163	342	25	(	(	PUNCT
arjefm-1163	342	26	2023	2023	NUM
arjefm-1163	342	27	)	)	PUNCT
arjefm-1163	342	28	.	.	PUNCT
arjefm-1163	343	1	board	board	NOUN
arjefm-1163	343	2	of	of	ADP
arjefm-1163	343	3	directors	director	NOUN
arjefm-1163	343	4	and	and	CCONJ
arjefm-1163	343	5	bankruptcy	bankruptcy	NOUN
arjefm-1163	343	6	risk	risk	NOUN
arjefm-1163	343	7	using	use	VERB
arjefm-1163	343	8	gmm	gmm	PROPN
arjefm-1163	343	9	approach	approach	NOUN
arjefm-1163	343	10	.	.	PUNCT
arjefm-1163	344	1	applied	apply	VERB
arjefm-1163	344	2	finance	finance	NOUN
arjefm-1163	344	3	and	and	CCONJ
arjefm-1163	344	4	accounting	accounting	NOUN
arjefm-1163	344	5	,	,	PUNCT
arjefm-1163	344	6	9(1	9(1	NUM
arjefm-1163	344	7	)	)	PUNCT
arjefm-1163	344	8	,	,	PUNCT
arjefm-1163	344	9	1–13	1–13	NOUN
arjefm-1163	344	10	.	.	PUNCT
arjefm-1163	345	1	https://doi.org/10.24818/afa.2023.9.1	https://doi.org/10.24818/afa.2023.9.1	X
arjefm-1163	345	2	nurunnabi	nurunnabi	NOUN
arjefm-1163	345	3	,	,	PUNCT
arjefm-1163	345	4	m.	m.	NOUN
arjefm-1163	345	5	(	(	PUNCT
arjefm-1163	345	6	2020	2020	NUM
arjefm-1163	345	7	)	)	PUNCT
arjefm-1163	345	8	.	.	PUNCT
arjefm-1163	346	1	corporate	corporate	ADJ
arjefm-1163	346	2	governance	governance	NOUN
arjefm-1163	346	3	in	in	ADP
arjefm-1163	346	4	emerging	emerge	VERB
arjefm-1163	346	5	economies	economy	NOUN
arjefm-1163	346	6	will	will	AUX
arjefm-1163	346	7	have	have	VERB
arjefm-1163	346	8	to	to	PART
arjefm-1163	346	9	change	change	VERB
arjefm-1163	346	10	.	.	PUNCT
arjefm-1163	347	1	lse	lse	PROPN
arjefm-1163	347	2	covid	covid	PROPN
arjefm-1163	347	3	blog	blog	PROPN
arjefm-1163	347	4	.	.	PUNCT
arjefm-1163	348	1	retrieved	retrieve	VERB
arjefm-1163	348	2	from	from	ADP
arjefm-1163	348	3	https://blogs.lse.ac.uk/covid19	https://blogs.lse.ac.uk/covid19	PROPN
arjefm-1163	348	4	okoye	okoye	PROPN
arjefm-1163	348	5	,	,	PUNCT
arjefm-1163	348	6	n.	n.	PROPN
arjefm-1163	348	7	j.	j.	PROPN
arjefm-1163	348	8	,	,	PUNCT
arjefm-1163	348	9	&	&	CCONJ
arjefm-1163	348	10	okoye	okoye	PROPN
arjefm-1163	348	11	,	,	PUNCT
arjefm-1163	348	12	p.	p.	NOUN
arjefm-1163	348	13	v.	v.	ADP
arjefm-1163	348	14	c.	c.	PROPN
arjefm-1163	348	15	(	(	PUNCT
arjefm-1163	348	16	2022	2022	NUM
arjefm-1163	348	17	)	)	PUNCT
arjefm-1163	348	18	.	.	PUNCT
arjefm-1163	349	1	effect	effect	NOUN
arjefm-1163	349	2	of	of	ADP
arjefm-1163	349	3	corporate	corporate	ADJ
arjefm-1163	349	4	governance	governance	NOUN
arjefm-1163	349	5	on	on	ADP
arjefm-1163	349	6	bankruptcy	bankruptcy	NOUN
arjefm-1163	349	7	risk	risk	NOUN
arjefm-1163	349	8	of	of	ADP
arjefm-1163	349	9	deposit	deposit	NOUN
arjefm-1163	349	10	money	money	NOUN
arjefm-1163	349	11	banks	bank	NOUN
arjefm-1163	349	12	in	in	ADP
arjefm-1163	349	13	nigeria	nigeria	PROPN
arjefm-1163	349	14	.	.	PUNCT
arjefm-1163	350	1	research	research	NOUN
arjefm-1163	350	2	journal	journal	PROPN
arjefm-1163	350	3	of	of	ADP
arjefm-1163	350	4	management	management	NOUN
arjefm-1163	350	5	practice	practice	NOUN
arjefm-1163	350	6	,	,	PUNCT
arjefm-1163	350	7	2(12	2(12	NUM
arjefm-1163	350	8	)	)	PUNCT
arjefm-1163	350	9	.	.	PUNCT
arjefm-1163	351	1	issn	issn	PROPN
arjefm-1163	351	2	:	:	PUNCT
arjefm-1163	351	3	2782	2782	NUM
arjefm-1163	351	4	-	-	SYM
arjefm-1163	351	5	7674	7674	NUM
arjefm-1163	351	6	.	.	PUNCT
arjefm-1163	352	1	retrieved	retrieve	VERB
arjefm-1163	352	2	from	from	ADP
arjefm-1163	352	3	www.ijaar.org/rjmp	www.ijaar.org/rjmp	NUM
arjefm-1163	352	4	pandey	pandey	PROPN
arjefm-1163	352	5	,	,	PUNCT
arjefm-1163	352	6	i.	i.	PROPN
arjefm-1163	352	7	m.	m.	PROPN
arjefm-1163	352	8	(	(	PUNCT
arjefm-1163	352	9	2018	2018	NUM
arjefm-1163	352	10	)	)	PUNCT
arjefm-1163	352	11	.	.	PUNCT
arjefm-1163	353	1	financial	financial	ADJ
arjefm-1163	353	2	management	management	NOUN
arjefm-1163	353	3	(	(	PUNCT
arjefm-1163	353	4	12th	12th	NOUN
arjefm-1163	353	5	ed	ed	NOUN
arjefm-1163	353	6	.	.	PUNCT
arjefm-1163	353	7	)	)	PUNCT
arjefm-1163	353	8	.	.	PUNCT
arjefm-1163	354	1	vikas	vikas	PROPN
arjefm-1163	354	2	publishing	publishing	PROPN
arjefm-1163	354	3	house	house	PROPN
arjefm-1163	354	4	.	.	PUNCT
arjefm-1163	355	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	355	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
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arjefm-1163	356	4	https://doi.org/10.1016/j.jcae.2014.12.005	https://doi.org/10.1016/j.jcae.2014.12.005	NUM
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arjefm-1163	356	10	research	research	PROPN
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arjefm-1163	356	14	,	,	PUNCT
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arjefm-1163	356	17	management	management	NOUN
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arjefm-1163	356	19	13	13	NUM
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arjefm-1163	356	30	-	-	SYM
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arjefm-1163	356	34	:	:	PUNCT
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arjefm-1163	356	38	:	:	PUNCT
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arjefm-1163	356	42	:	:	PUNCT
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arjefm-1163	356	45	journal	journal	PROPN
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arjefm-1163	356	47	america	america	PROPN
arjefm-1163	356	48	serial	serial	PROPN
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arjefm-1163	356	50	american	american	PROPN
arjefm-1163	356	51	research	research	PROPN
arjefm-1163	356	52	journal	journal	PROPN
arjefm-1163	356	53	of	of	ADP
arjefm-1163	356	54	economics	economic	NOUN
arjefm-1163	356	55	,	,	PUNCT
arjefm-1163	356	56	finance	finance	NOUN
arjefm-1163	356	57	and	and	CCONJ
arjefm-1163	356	58	management	management	NOUN
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arjefm-1163	356	60	,	,	PUNCT
arjefm-1163	356	61	email	email	NOUN
arjefm-1163	356	62	:	:	PUNCT
arjefm-1163	357	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1163	357	2	117	117	NUM
arjefm-1163	358	1	|	|	ADV
arjefm-1163	358	2	p	p	X
arjefm-1163	358	3	a	a	DET
arjefm-1163	358	4	g	g	NOUN
arjefm-1163	358	5	e	e	X
arjefm-1163	358	6	ryu	ryu	PROPN
arjefm-1163	358	7	,	,	PUNCT
arjefm-1163	358	8	k.	k.	PROPN
arjefm-1163	358	9	,	,	PUNCT
arjefm-1163	358	10	&	&	CCONJ
arjefm-1163	358	11	soocheong	soocheong	PROPN
arjefm-1163	358	12	,	,	PUNCT
arjefm-1163	358	13	j.	j.	PROPN
arjefm-1163	358	14	(	(	PUNCT
arjefm-1163	358	15	2004	2004	NUM
arjefm-1163	358	16	)	)	PUNCT
arjefm-1163	358	17	.	.	PUNCT
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arjefm-1163	359	2	measurements	measurement	NOUN
arjefm-1163	359	3	through	through	ADP
arjefm-1163	359	4	cash	cash	NOUN
arjefm-1163	359	5	flow	flow	NOUN
arjefm-1163	359	6	ratios	ratio	NOUN
arjefm-1163	359	7	and	and	CCONJ
arjefm-1163	359	8	traditional	traditional	ADJ
arjefm-1163	359	9	ratios	ratio	NOUN
arjefm-1163	359	10	:	:	PUNCT
arjefm-1163	359	11	a	a	DET
arjefm-1163	359	12	comparison	comparison	NOUN
arjefm-1163	359	13	of	of	ADP
arjefm-1163	359	14	commercial	commercial	ADJ
arjefm-1163	359	15	and	and	CCONJ
arjefm-1163	359	16	casino	casino	NOUN
arjefm-1163	359	17	hotel	hotel	NOUN
arjefm-1163	359	18	companies	company	NOUN
arjefm-1163	359	19	.	.	PUNCT
arjefm-1163	360	1	journal	journal	PROPN
arjefm-1163	360	2	of	of	ADP
arjefm-1163	360	3	hospitality	hospitality	PROPN
arjefm-1163	360	4	financial	financial	ADJ
arjefm-1163	360	5	management	management	NOUN
arjefm-1163	360	6	,	,	PUNCT
arjefm-1163	360	7	12	12	NUM
arjefm-1163	360	8	,	,	PUNCT
arjefm-1163	360	9	15–25	15–25	NUM
arjefm-1163	360	10	.	.	PUNCT
arjefm-1163	361	1	stevenson	stevenson	PROPN
arjefm-1163	361	2	,	,	PUNCT
arjefm-1163	361	3	h.	h.	PROPN
arjefm-1163	361	4	(	(	PUNCT
arjefm-1163	361	5	1998	1998	NUM
arjefm-1163	361	6	)	)	PUNCT
arjefm-1163	361	7	.	.	PUNCT
arjefm-1163	362	1	do	do	VERB
arjefm-1163	362	2	lunch	lunch	NOUN
arjefm-1163	362	3	or	or	CCONJ
arjefm-1163	362	4	be	be	AUX
arjefm-1163	362	5	lunch	lunch	NOUN
arjefm-1163	362	6	.	.	PUNCT
arjefm-1163	363	1	harvard	harvard	PROPN
arjefm-1163	363	2	business	business	PROPN
arjefm-1163	363	3	school	school	PROPN
arjefm-1163	363	4	press	press	NOUN
arjefm-1163	363	5	.	.	PUNCT
arjefm-1163	364	1	scapens	scapens	PROPN
arjefm-1163	364	2	,	,	PUNCT
arjefm-1163	364	3	r.	r.	PROPN
arjefm-1163	364	4	w.	w.	PROPN
arjefm-1163	364	5	(	(	PUNCT
arjefm-1163	364	6	2006	2006	NUM
arjefm-1163	364	7	)	)	PUNCT
arjefm-1163	364	8	.	.	PUNCT
arjefm-1163	365	1	understanding	understand	VERB
arjefm-1163	365	2	management	management	NOUN
arjefm-1163	365	3	accounting	accounting	NOUN
arjefm-1163	365	4	practices	practice	NOUN
arjefm-1163	365	5	:	:	PUNCT
arjefm-1163	365	6	a	a	DET
arjefm-1163	365	7	personal	personal	ADJ
arjefm-1163	365	8	journey	journey	NOUN
arjefm-1163	365	9	.	.	PUNCT
arjefm-1163	366	1	british	british	ADJ
arjefm-1163	366	2	accounting	accounting	PROPN
arjefm-1163	366	3	review	review	PROPN
arjefm-1163	366	4	,	,	PUNCT
arjefm-1163	366	5	38	38	NUM
arjefm-1163	366	6	,	,	PUNCT
arjefm-1163	366	7	1–30	1–30	PROPN
arjefm-1163	366	8	.	.	PUNCT
arjefm-1163	367	1	tricker	tricker	PROPN
arjefm-1163	367	2	,	,	PUNCT
arjefm-1163	367	3	b.	b.	PROPN
arjefm-1163	367	4	,	,	PUNCT
arjefm-1163	367	5	&	&	CCONJ
arjefm-1163	367	6	tricker	tricker	ADV
arjefm-1163	367	7	,	,	PUNCT
arjefm-1163	367	8	r.	r.	PROPN
arjefm-1163	367	9	i.	i.	PROPN
arjefm-1163	367	10	(	(	PUNCT
arjefm-1163	367	11	2015	2015	NUM
arjefm-1163	367	12	)	)	PUNCT
arjefm-1163	367	13	.	.	PUNCT
arjefm-1163	368	1	corporate	corporate	ADJ
arjefm-1163	368	2	governance	governance	NOUN
arjefm-1163	368	3	:	:	PUNCT
arjefm-1163	368	4	principles	principle	NOUN
arjefm-1163	368	5	,	,	PUNCT
arjefm-1163	368	6	policies	policy	NOUN
arjefm-1163	368	7	,	,	PUNCT
arjefm-1163	368	8	and	and	CCONJ
arjefm-1163	368	9	practices	practice	NOUN
arjefm-1163	368	10	.	.	PUNCT
arjefm-1163	369	1	oxford	oxford	PROPN
arjefm-1163	369	2	university	university	PROPN
arjefm-1163	369	3	press	press	NOUN
arjefm-1163	369	4	.	.	PUNCT
arjefm-1163	370	1	wurim	wurim	PROPN
arjefm-1163	370	2	,	,	PUNCT
arjefm-1163	370	3	b.	b.	PROPN
arjefm-1163	370	4	p.	p.	PROPN
arjefm-1163	370	5	(	(	PUNCT
arjefm-1163	370	6	2013	2013	NUM
arjefm-1163	370	7	)	)	PUNCT
arjefm-1163	370	8	.	.	PUNCT
arjefm-1163	371	1	discriminant	discriminant	ADJ
arjefm-1163	371	2	analysis	analysis	NOUN
arjefm-1163	371	3	and	and	CCONJ
arjefm-1163	371	4	the	the	DET
arjefm-1163	371	5	prediction	prediction	NOUN
arjefm-1163	371	6	of	of	ADP
arjefm-1163	371	7	corporate	corporate	ADJ
arjefm-1163	371	8	bankruptcy	bankruptcy	NOUN
arjefm-1163	371	9	in	in	ADP
arjefm-1163	371	10	the	the	DET
arjefm-1163	371	11	banking	banking	NOUN
arjefm-1163	371	12	sector	sector	NOUN
arjefm-1163	371	13	of	of	ADP
arjefm-1163	371	14	nigeria	nigeria	PROPN
arjefm-1163	371	15	.	.	PUNCT
arjefm-1163	372	1	international	international	ADJ
arjefm-1163	372	2	journal	journal	PROPN
arjefm-1163	372	3	of	of	ADP
arjefm-1163	372	4	finance	finance	NOUN
arjefm-1163	372	5	and	and	CCONJ
arjefm-1163	372	6	accounting	accounting	NOUN
arjefm-1163	372	7	,	,	PUNCT
arjefm-1163	372	8	2(6	2(6	NUM
arjefm-1163	372	9	)	)	PUNCT
arjefm-1163	372	10	,	,	PUNCT
arjefm-1163	372	11	319–325	319–325	NUM
arjefm-1163	372	12	.	.	PUNCT
arjefm-1163	373	1	https://doi.org/10.5923/j	https://doi.org/10.5923/j	X
arjefm-1163	373	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	373	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1163	374	1	https://doi.org/10.5923/j	https://doi.org/10.5923/j	X