id	sid	tid	token	lemma	pos
arjefm-1242	1	1	american	american	PROPN
arjefm-1242	1	2	research	research	PROPN
arjefm-1242	1	3	journal	journal	PROPN
arjefm-1242	1	4	of	of	ADP
arjefm-1242	1	5	economics	economic	NOUN
arjefm-1242	1	6	,	,	PUNCT
arjefm-1242	1	7	finance	finance	NOUN
arjefm-1242	1	8	and	and	CCONJ
arjefm-1242	1	9	management	management	NOUN
arjefm-1242	1	10	volume	volume	NOUN
arjefm-1242	1	11	13	13	NUM
arjefm-1242	1	12	issue	issue	NOUN
arjefm-1242	1	13	3	3	NUM
arjefm-1242	1	14	,	,	PUNCT
arjefm-1242	1	15	july	july	PROPN
arjefm-1242	1	16	-	-	PUNCT
arjefm-1242	1	17	september	september	PROPN
arjefm-1242	1	18	2025	2025	NUM
arjefm-1242	1	19	issn	issn	NOUN
arjefm-1242	1	20	:	:	PUNCT
arjefm-1242	1	21	2836	2836	NUM
arjefm-1242	1	22	-	-	SYM
arjefm-1242	1	23	9416	9416	NUM
arjefm-1242	1	24	impact	impact	NOUN
arjefm-1242	1	25	factor	factor	NOUN
arjefm-1242	1	26	:	:	PUNCT
arjefm-1242	1	27	6.41	6.41	NUM
arjefm-1242	1	28	journal	journal	NOUN
arjefm-1242	1	29	homepage	homepage	NOUN
arjefm-1242	1	30	:	:	PUNCT
arjefm-1242	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	1	32	email	email	NOUN
arjefm-1242	1	33	:	:	PUNCT
arjefm-1242	1	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	1	35	official	official	ADJ
arjefm-1242	1	36	journal	journal	PROPN
arjefm-1242	1	37	of	of	ADP
arjefm-1242	1	38	america	america	PROPN
arjefm-1242	1	39	serial	serial	PROPN
arjefm-1242	1	40	publication	publication	NOUN
arjefm-1242	1	41	american	american	PROPN
arjefm-1242	1	42	research	research	PROPN
arjefm-1242	1	43	journal	journal	PROPN
arjefm-1242	1	44	of	of	ADP
arjefm-1242	1	45	economics	economic	NOUN
arjefm-1242	1	46	,	,	PUNCT
arjefm-1242	1	47	finance	finance	NOUN
arjefm-1242	1	48	and	and	CCONJ
arjefm-1242	1	49	management	management	NOUN
arjefm-1242	1	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	1	51	,	,	PUNCT
arjefm-1242	1	52	email	email	NOUN
arjefm-1242	1	53	:	:	PUNCT
arjefm-1242	2	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	2	2	91	91	NUM
arjefm-1242	3	1	|	|	ADV
arjefm-1242	3	2	p	p	X
arjefm-1242	3	3	a	a	DET
arjefm-1242	3	4	g	g	NOUN
arjefm-1242	3	5	e	e	NOUN
arjefm-1242	3	6	corporate	corporate	ADJ
arjefm-1242	3	7	governance	governance	NOUN
arjefm-1242	3	8	mechanisms	mechanism	NOUN
arjefm-1242	3	9	and	and	CCONJ
arjefm-1242	3	10	firm	firm	ADJ
arjefm-1242	3	11	performance	performance	NOUN
arjefm-1242	3	12	of	of	ADP
arjefm-1242	3	13	quoted	quote	VERB
arjefm-1242	3	14	manufacturing	manufacturing	NOUN
arjefm-1242	3	15	companies	company	NOUN
arjefm-1242	3	16	in	in	ADP
arjefm-1242	3	17	nigeria	nigeria	PROPN
arjefm-1242	3	18	ediae	ediae	PROPN
arjefm-1242	3	19	raymond	raymond	PROPN
arjefm-1242	3	20	ikponmwosa	ikponmwosa	PROPN
arjefm-1242	3	21	and	and	CCONJ
arjefm-1242	3	22	eke	eke	ADJ
arjefm-1242	3	23	robert	robert	PROPN
arjefm-1242	3	24	ike	ike	PROPN
arjefm-1242	3	25	phd	phd	PROPN
arjefm-1242	3	26	,	,	PUNCT
arjefm-1242	3	27	fca	fca	PROPN
arjefm-1242	3	28	.	.	PUNCT
arjefm-1242	4	1	department	department	PROPN
arjefm-1242	4	2	of	of	ADP
arjefm-1242	4	3	accounting	accounting	NOUN
arjefm-1242	4	4	and	and	CCONJ
arjefm-1242	4	5	finance	finance	NOUN
arjefm-1242	4	6	,	,	PUNCT
arjefm-1242	4	7	college	college	NOUN
arjefm-1242	4	8	of	of	ADP
arjefm-1242	4	9	social	social	ADJ
arjefm-1242	4	10	and	and	CCONJ
arjefm-1242	4	11	management	management	NOUN
arjefm-1242	4	12	sciences	science	NOUN
arjefm-1242	4	13	,	,	PUNCT
arjefm-1242	4	14	wellspring	wellspre	VERB
arjefm-1242	4	15	university	university	PROPN
arjefm-1242	4	16	benin	benin	PROPN
arjefm-1242	4	17	city	city	PROPN
arjefm-1242	4	18	,	,	PUNCT
arjefm-1242	4	19	edo	edo	PROPN
arjefm-1242	4	20	state	state	NOUN
arjefm-1242	4	21	.	.	PUNCT
arjefm-1242	5	1	e	e	X
arjefm-1242	5	2	-	-	NOUN
arjefm-1242	5	3	mail	mail	NOUN
arjefm-1242	5	4	:	:	PUNCT
arjefm-1242	5	5	ediae.raymond@gmail.com	ediae.raymond@gmail.com	X
arjefm-1242	5	6	/robbyeke19@yahoo.com	/robbyeke19@yahoo.com	VERB
arjefm-1242	5	7	phone	phone	NOUN
arjefm-1242	5	8	number	number	NOUN
arjefm-1242	5	9	:	:	PUNCT
arjefm-1242	5	10	08109002909	08109002909	NUM
arjefm-1242	5	11	,	,	PUNCT
arjefm-1242	5	12	08034712733	08034712733	NUM
arjefm-1242	5	13	doi	doi	NOUN
arjefm-1242	5	14	:	:	PUNCT
arjefm-1242	5	15	https://doi.org/10.5281	https://doi.org/10.5281	ADJ
arjefm-1242	5	16	/	/	SYM
arjefm-1242	5	17	zenodo.16367045	zenodo.16367045	ADJ
arjefm-1242	5	18	abstract	abstract	NOUN
arjefm-1242	5	19	:	:	PUNCT
arjefm-1242	5	20	this	this	DET
arjefm-1242	5	21	research	research	NOUN
arjefm-1242	5	22	examined	examine	VERB
arjefm-1242	5	23	the	the	DET
arjefm-1242	5	24	connection	connection	NOUN
arjefm-1242	5	25	between	between	ADP
arjefm-1242	5	26	corporate	corporate	ADJ
arjefm-1242	5	27	governance	governance	NOUN
arjefm-1242	5	28	practices	practice	NOUN
arjefm-1242	5	29	and	and	CCONJ
arjefm-1242	5	30	the	the	DET
arjefm-1242	5	31	performance	performance	NOUN
arjefm-1242	5	32	of	of	ADP
arjefm-1242	5	33	manufacturing	manufacturing	NOUN
arjefm-1242	5	34	companies	company	NOUN
arjefm-1242	5	35	listed	list	VERB
arjefm-1242	5	36	in	in	ADP
arjefm-1242	5	37	nigeria	nigeria	PROPN
arjefm-1242	5	38	.	.	PUNCT
arjefm-1242	6	1	the	the	DET
arjefm-1242	6	2	study	study	NOUN
arjefm-1242	6	3	specifically	specifically	ADV
arjefm-1242	6	4	focused	focus	VERB
arjefm-1242	6	5	on	on	ADP
arjefm-1242	6	6	the	the	DET
arjefm-1242	6	7	46	46	NUM
arjefm-1242	6	8	manufacturing	manufacturing	NOUN
arjefm-1242	6	9	firms	firm	NOUN
arjefm-1242	6	10	that	that	PRON
arjefm-1242	6	11	were	be	AUX
arjefm-1242	6	12	listed	list	VERB
arjefm-1242	6	13	on	on	ADP
arjefm-1242	6	14	the	the	DET
arjefm-1242	6	15	nigerian	nigerian	ADJ
arjefm-1242	6	16	exchange	exchange	NOUN
arjefm-1242	6	17	group	group	NOUN
arjefm-1242	6	18	(	(	PUNCT
arjefm-1242	6	19	ngx	ngx	PROPN
arjefm-1242	6	20	)	)	PUNCT
arjefm-1242	6	21	as	as	ADP
arjefm-1242	6	22	of	of	ADP
arjefm-1242	6	23	december	december	PROPN
arjefm-1242	6	24	31	31	NUM
arjefm-1242	6	25	,	,	PUNCT
arjefm-1242	6	26	2023	2023	NUM
arjefm-1242	6	27	,	,	PUNCT
arjefm-1242	6	28	and	and	CCONJ
arjefm-1242	6	29	were	be	AUX
arjefm-1242	6	30	chosen	choose	VERB
arjefm-1242	6	31	for	for	ADP
arjefm-1242	6	32	the	the	DET
arjefm-1242	6	33	analysis	analysis	NOUN
arjefm-1242	6	34	due	due	ADP
arjefm-1242	6	35	to	to	ADP
arjefm-1242	6	36	the	the	DET
arjefm-1242	6	37	availability	availability	NOUN
arjefm-1242	6	38	of	of	ADP
arjefm-1242	6	39	complete	complete	ADJ
arjefm-1242	6	40	financial	financial	ADJ
arjefm-1242	6	41	information	information	NOUN
arjefm-1242	6	42	in	in	ADP
arjefm-1242	6	43	their	their	PRON
arjefm-1242	6	44	annual	annual	ADJ
arjefm-1242	6	45	reports	report	NOUN
arjefm-1242	6	46	.	.	PUNCT
arjefm-1242	7	1	the	the	DET
arjefm-1242	7	2	selection	selection	NOUN
arjefm-1242	7	3	was	be	AUX
arjefm-1242	7	4	conducted	conduct	VERB
arjefm-1242	7	5	using	use	VERB
arjefm-1242	7	6	a	a	DET
arjefm-1242	7	7	purposive	purposive	ADJ
arjefm-1242	7	8	sampling	sampling	NOUN
arjefm-1242	7	9	method	method	NOUN
arjefm-1242	7	10	,	,	PUNCT
arjefm-1242	7	11	which	which	PRON
arjefm-1242	7	12	involved	involve	VERB
arjefm-1242	7	13	intentionally	intentionally	ADV
arjefm-1242	7	14	choosing	choose	VERB
arjefm-1242	7	15	firms	firm	NOUN
arjefm-1242	7	16	that	that	PRON
arjefm-1242	7	17	possessed	possess	VERB
arjefm-1242	7	18	the	the	DET
arjefm-1242	7	19	necessary	necessary	ADJ
arjefm-1242	7	20	data	datum	NOUN
arjefm-1242	7	21	to	to	PART
arjefm-1242	7	22	answer	answer	VERB
arjefm-1242	7	23	the	the	DET
arjefm-1242	7	24	research	research	NOUN
arjefm-1242	7	25	questions	question	NOUN
arjefm-1242	7	26	.	.	PUNCT
arjefm-1242	8	1	data	datum	NOUN
arjefm-1242	8	2	were	be	AUX
arjefm-1242	8	3	collected	collect	VERB
arjefm-1242	8	4	from	from	ADP
arjefm-1242	8	5	the	the	DET
arjefm-1242	8	6	audited	audit	VERB
arjefm-1242	8	7	annual	annual	ADJ
arjefm-1242	8	8	reports	report	NOUN
arjefm-1242	8	9	of	of	ADP
arjefm-1242	8	10	the	the	DET
arjefm-1242	8	11	selected	select	VERB
arjefm-1242	8	12	firms	firm	NOUN
arjefm-1242	8	13	over	over	ADP
arjefm-1242	8	14	a	a	DET
arjefm-1242	8	15	seven	seven	NUM
arjefm-1242	8	16	-	-	PUNCT
arjefm-1242	8	17	year	year	NOUN
arjefm-1242	8	18	timeframe	timeframe	NOUN
arjefm-1242	8	19	,	,	PUNCT
arjefm-1242	8	20	spanning	span	VERB
arjefm-1242	8	21	from	from	ADP
arjefm-1242	8	22	2017	2017	NUM
arjefm-1242	8	23	to	to	ADP
arjefm-1242	8	24	2023	2023	NUM
arjefm-1242	8	25	.	.	PUNCT
arjefm-1242	9	1	a	a	DET
arjefm-1242	9	2	mix	mix	NOUN
arjefm-1242	9	3	of	of	ADP
arjefm-1242	9	4	descriptive	descriptive	ADJ
arjefm-1242	9	5	,	,	PUNCT
arjefm-1242	9	6	correlation	correlation	NOUN
arjefm-1242	9	7	,	,	PUNCT
arjefm-1242	9	8	and	and	CCONJ
arjefm-1242	9	9	diagnostic	diagnostic	ADJ
arjefm-1242	9	10	statistics	statistic	NOUN
arjefm-1242	9	11	was	be	AUX
arjefm-1242	9	12	utilized	utilize	VERB
arjefm-1242	9	13	to	to	PART
arjefm-1242	9	14	analyze	analyze	VERB
arjefm-1242	9	15	the	the	DET
arjefm-1242	9	16	data	datum	NOUN
arjefm-1242	9	17	,	,	PUNCT
arjefm-1242	9	18	aiding	aid	VERB
arjefm-1242	9	19	in	in	ADP
arjefm-1242	9	20	the	the	DET
arjefm-1242	9	21	understanding	understanding	NOUN
arjefm-1242	9	22	of	of	ADP
arjefm-1242	9	23	trends	trend	NOUN
arjefm-1242	9	24	and	and	CCONJ
arjefm-1242	9	25	relationships	relationship	NOUN
arjefm-1242	9	26	among	among	ADP
arjefm-1242	9	27	the	the	DET
arjefm-1242	9	28	variables	variable	NOUN
arjefm-1242	9	29	.	.	PUNCT
arjefm-1242	10	1	hypotheses	hypothesis	NOUN
arjefm-1242	10	2	formulated	formulate	VERB
arjefm-1242	10	3	for	for	ADP
arjefm-1242	10	4	the	the	DET
arjefm-1242	10	5	research	research	NOUN
arjefm-1242	10	6	were	be	AUX
arjefm-1242	10	7	tested	test	VERB
arjefm-1242	10	8	using	use	VERB
arjefm-1242	10	9	panel	panel	NOUN
arjefm-1242	10	10	regression	regression	NOUN
arjefm-1242	10	11	analysis	analysis	NOUN
arjefm-1242	10	12	,	,	PUNCT
arjefm-1242	10	13	with	with	ADP
arjefm-1242	10	14	eviews	eviews	PROPN
arjefm-1242	10	15	9.0	9.0	NUM
arjefm-1242	10	16	serving	serve	VERB
arjefm-1242	10	17	as	as	ADP
arjefm-1242	10	18	the	the	DET
arjefm-1242	10	19	statistical	statistical	ADJ
arjefm-1242	10	20	tool	tool	NOUN
arjefm-1242	10	21	.	.	PUNCT
arjefm-1242	11	1	the	the	DET
arjefm-1242	11	2	results	result	NOUN
arjefm-1242	11	3	provided	provide	VERB
arjefm-1242	11	4	several	several	ADJ
arjefm-1242	11	5	significant	significant	ADJ
arjefm-1242	11	6	insights	insight	NOUN
arjefm-1242	11	7	showing	show	VERB
arjefm-1242	11	8	that	that	SCONJ
arjefm-1242	11	9	board	board	NOUN
arjefm-1242	11	10	size	size	NOUN
arjefm-1242	11	11	,	,	PUNCT
arjefm-1242	11	12	board	board	NOUN
arjefm-1242	11	13	independence	independence	NOUN
arjefm-1242	11	14	,	,	PUNCT
arjefm-1242	11	15	board	board	NOUN
arjefm-1242	11	16	gender	gender	NOUN
arjefm-1242	11	17	diversity	diversity	NOUN
arjefm-1242	11	18	all	all	PRON
arjefm-1242	11	19	had	have	VERB
arjefm-1242	11	20	a	a	DET
arjefm-1242	11	21	positive	positive	ADJ
arjefm-1242	11	22	yet	yet	ADV
arjefm-1242	11	23	statistically	statistically	ADV
arjefm-1242	11	24	insignificant	insignificant	ADJ
arjefm-1242	11	25	effect	effect	NOUN
arjefm-1242	11	26	on	on	ADP
arjefm-1242	11	27	firm	firm	ADJ
arjefm-1242	11	28	performance	performance	NOUN
arjefm-1242	11	29	while	while	SCONJ
arjefm-1242	11	30	audit	audit	NOUN
arjefm-1242	11	31	committee	committee	NOUN
arjefm-1242	11	32	was	be	AUX
arjefm-1242	11	33	found	find	VERB
arjefm-1242	11	34	to	to	PART
arjefm-1242	11	35	have	have	VERB
arjefm-1242	11	36	a	a	DET
arjefm-1242	11	37	negative	negative	ADJ
arjefm-1242	11	38	but	but	CCONJ
arjefm-1242	11	39	statistically	statistically	ADV
arjefm-1242	11	40	insignificant	insignificant	ADJ
arjefm-1242	11	41	effect	effect	NOUN
arjefm-1242	11	42	on	on	ADP
arjefm-1242	11	43	performance	performance	NOUN
arjefm-1242	11	44	,	,	PUNCT
arjefm-1242	11	45	suggesting	suggest	VERB
arjefm-1242	11	46	that	that	SCONJ
arjefm-1242	11	47	the	the	DET
arjefm-1242	11	48	number	number	NOUN
arjefm-1242	11	49	of	of	ADP
arjefm-1242	11	50	audit	audit	NOUN
arjefm-1242	11	51	committee	committee	NOUN
arjefm-1242	11	52	members	member	NOUN
arjefm-1242	11	53	does	do	AUX
arjefm-1242	11	54	not	not	PART
arjefm-1242	11	55	significantly	significantly	ADV
arjefm-1242	11	56	impact	impact	VERB
arjefm-1242	11	57	financial	financial	ADJ
arjefm-1242	11	58	results	result	NOUN
arjefm-1242	11	59	.	.	PUNCT
arjefm-1242	12	1	it	it	PRON
arjefm-1242	12	2	suggested	suggest	VERB
arjefm-1242	12	3	that	that	SCONJ
arjefm-1242	12	4	board	board	NOUN
arjefm-1242	12	5	size	size	NOUN
arjefm-1242	12	6	should	should	AUX
arjefm-1242	12	7	correspond	correspond	VERB
arjefm-1242	12	8	to	to	ADP
arjefm-1242	12	9	the	the	DET
arjefm-1242	12	10	company	company	NOUN
arjefm-1242	12	11	’s	’s	PART
arjefm-1242	12	12	size	size	NOUN
arjefm-1242	12	13	,	,	PUNCT
arjefm-1242	12	14	implying	imply	VERB
arjefm-1242	12	15	that	that	SCONJ
arjefm-1242	12	16	boards	board	NOUN
arjefm-1242	12	17	should	should	AUX
arjefm-1242	12	18	be	be	AUX
arjefm-1242	12	19	neither	neither	CCONJ
arjefm-1242	12	20	too	too	ADV
arjefm-1242	12	21	small	small	ADJ
arjefm-1242	12	22	nor	nor	CCONJ
arjefm-1242	12	23	excessively	excessively	ADV
arjefm-1242	12	24	large	large	ADJ
arjefm-1242	12	25	but	but	CCONJ
arjefm-1242	12	26	rather	rather	ADV
arjefm-1242	12	27	suitably	suitably	ADV
arjefm-1242	12	28	structured	structure	VERB
arjefm-1242	12	29	to	to	PART
arjefm-1242	12	30	effectively	effectively	ADV
arjefm-1242	12	31	oversee	oversee	VERB
arjefm-1242	12	32	the	the	DET
arjefm-1242	12	33	company	company	NOUN
arjefm-1242	12	34	's	's	PART
arjefm-1242	12	35	operations	operation	NOUN
arjefm-1242	12	36	.	.	PUNCT
arjefm-1242	13	1	furthermore	furthermore	ADV
arjefm-1242	13	2	,	,	PUNCT
arjefm-1242	13	3	it	it	PRON
arjefm-1242	13	4	recommended	recommend	VERB
arjefm-1242	13	5	that	that	SCONJ
arjefm-1242	13	6	independent	independent	ADJ
arjefm-1242	13	7	directors	director	NOUN
arjefm-1242	13	8	with	with	ADP
arjefm-1242	13	9	expertise	expertise	NOUN
arjefm-1242	13	10	in	in	ADP
arjefm-1242	13	11	management	management	NOUN
arjefm-1242	13	12	,	,	PUNCT
arjefm-1242	13	13	finance	finance	NOUN
arjefm-1242	13	14	,	,	PUNCT
arjefm-1242	13	15	and	and	CCONJ
arjefm-1242	13	16	accounting	accounting	NOUN
arjefm-1242	13	17	be	be	AUX
arjefm-1242	13	18	involved	involve	VERB
arjefm-1242	13	19	in	in	ADP
arjefm-1242	13	20	the	the	DET
arjefm-1242	13	21	preparation	preparation	NOUN
arjefm-1242	13	22	of	of	ADP
arjefm-1242	13	23	financial	financial	ADJ
arjefm-1242	13	24	statements	statement	NOUN
arjefm-1242	13	25	to	to	PART
arjefm-1242	13	26	ensure	ensure	VERB
arjefm-1242	13	27	accuracy	accuracy	NOUN
arjefm-1242	13	28	and	and	CCONJ
arjefm-1242	13	29	support	support	VERB
arjefm-1242	13	30	better	well	ADV
arjefm-1242	13	31	decisionmaking	decisionmake	VERB
arjefm-1242	13	32	.	.	PUNCT
arjefm-1242	14	1	keywords	keyword	NOUN
arjefm-1242	14	2	:	:	PUNCT
arjefm-1242	14	3	corporate	corporate	ADJ
arjefm-1242	14	4	governance	governance	NOUN
arjefm-1242	14	5	,	,	PUNCT
arjefm-1242	14	6	board	board	NOUN
arjefm-1242	14	7	size	size	NOUN
arjefm-1242	14	8	,	,	PUNCT
arjefm-1242	14	9	board	board	NOUN
arjefm-1242	14	10	independence	independence	NOUN
arjefm-1242	14	11	,	,	PUNCT
arjefm-1242	14	12	gender	gender	NOUN
arjefm-1242	14	13	diversity	diversity	NOUN
arjefm-1242	14	14	,	,	PUNCT
arjefm-1242	14	15	audit	audit	NOUN
arjefm-1242	14	16	committee	committee	NOUN
arjefm-1242	14	17	.	.	PUNCT
arjefm-1242	15	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	16	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	16	2	mailto:ediae.raymond@gmail.com	mailto:ediae.raymond@gmail.com	PROPN
arjefm-1242	16	3	mailto:robbyeke19@yahoo.com	mailto:robbyeke19@yahoo.com	PROPN
arjefm-1242	16	4	american	american	PROPN
arjefm-1242	16	5	research	research	PROPN
arjefm-1242	16	6	journal	journal	PROPN
arjefm-1242	16	7	of	of	ADP
arjefm-1242	16	8	economics	economic	NOUN
arjefm-1242	16	9	,	,	PUNCT
arjefm-1242	16	10	finance	finance	NOUN
arjefm-1242	16	11	and	and	CCONJ
arjefm-1242	16	12	management	management	NOUN
arjefm-1242	16	13	volume	volume	NOUN
arjefm-1242	16	14	13	13	NUM
arjefm-1242	16	15	issue	issue	NOUN
arjefm-1242	16	16	3	3	NUM
arjefm-1242	16	17	,	,	PUNCT
arjefm-1242	16	18	july	july	PROPN
arjefm-1242	16	19	-	-	PUNCT
arjefm-1242	16	20	september	september	PROPN
arjefm-1242	16	21	2025	2025	NUM
arjefm-1242	16	22	issn	issn	NOUN
arjefm-1242	16	23	:	:	PUNCT
arjefm-1242	16	24	2836	2836	NUM
arjefm-1242	16	25	-	-	SYM
arjefm-1242	16	26	9416	9416	NUM
arjefm-1242	16	27	impact	impact	NOUN
arjefm-1242	16	28	factor	factor	NOUN
arjefm-1242	16	29	:	:	PUNCT
arjefm-1242	16	30	6.41	6.41	NUM
arjefm-1242	16	31	journal	journal	NOUN
arjefm-1242	16	32	homepage	homepage	NOUN
arjefm-1242	16	33	:	:	PUNCT
arjefm-1242	16	34	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	16	35	email	email	NOUN
arjefm-1242	16	36	:	:	PUNCT
arjefm-1242	16	37	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	16	38	official	official	ADJ
arjefm-1242	16	39	journal	journal	PROPN
arjefm-1242	16	40	of	of	ADP
arjefm-1242	16	41	america	america	PROPN
arjefm-1242	16	42	serial	serial	PROPN
arjefm-1242	16	43	publication	publication	NOUN
arjefm-1242	16	44	american	american	PROPN
arjefm-1242	16	45	research	research	PROPN
arjefm-1242	16	46	journal	journal	PROPN
arjefm-1242	16	47	of	of	ADP
arjefm-1242	16	48	economics	economic	NOUN
arjefm-1242	16	49	,	,	PUNCT
arjefm-1242	16	50	finance	finance	NOUN
arjefm-1242	16	51	and	and	CCONJ
arjefm-1242	16	52	management	management	NOUN
arjefm-1242	16	53	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	16	54	,	,	PUNCT
arjefm-1242	16	55	email	email	NOUN
arjefm-1242	16	56	:	:	PUNCT
arjefm-1242	16	57	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	17	1	92	92	NUM
arjefm-1242	18	1	|	|	ADV
arjefm-1242	18	2	p	p	NOUN
arjefm-1242	18	3	a	a	DET
arjefm-1242	18	4	g	g	NOUN
arjefm-1242	18	5	e	e	NOUN
arjefm-1242	18	6	introduction	introduction	NOUN
arjefm-1242	18	7	the	the	DET
arjefm-1242	18	8	performance	performance	NOUN
arjefm-1242	18	9	of	of	ADP
arjefm-1242	18	10	companies	company	NOUN
arjefm-1242	18	11	has	have	AUX
arjefm-1242	18	12	become	become	VERB
arjefm-1242	18	13	a	a	DET
arjefm-1242	18	14	major	major	ADJ
arjefm-1242	18	15	area	area	NOUN
arjefm-1242	18	16	of	of	ADP
arjefm-1242	18	17	interest	interest	NOUN
arjefm-1242	18	18	for	for	ADP
arjefm-1242	18	19	researchers	researcher	NOUN
arjefm-1242	18	20	,	,	PUNCT
arjefm-1242	18	21	regulators	regulator	NOUN
arjefm-1242	18	22	,	,	PUNCT
arjefm-1242	18	23	and	and	CCONJ
arjefm-1242	18	24	policymakers	policymaker	NOUN
arjefm-1242	18	25	globally	globally	ADV
arjefm-1242	18	26	because	because	SCONJ
arjefm-1242	18	27	of	of	ADP
arjefm-1242	18	28	its	its	PRON
arjefm-1242	18	29	crucial	crucial	ADJ
arjefm-1242	18	30	role	role	NOUN
arjefm-1242	18	31	in	in	ADP
arjefm-1242	18	32	economic	economic	ADJ
arjefm-1242	18	33	growth	growth	NOUN
arjefm-1242	18	34	,	,	PUNCT
arjefm-1242	18	35	job	job	NOUN
arjefm-1242	18	36	creation	creation	NOUN
arjefm-1242	18	37	,	,	PUNCT
arjefm-1242	18	38	and	and	CCONJ
arjefm-1242	18	39	sustainable	sustainable	ADJ
arjefm-1242	18	40	development	development	NOUN
arjefm-1242	18	41	.	.	PUNCT
arjefm-1242	19	1	as	as	SCONJ
arjefm-1242	19	2	economies	economy	NOUN
arjefm-1242	19	3	become	become	VERB
arjefm-1242	19	4	increasingly	increasingly	ADV
arjefm-1242	19	5	integrated	integrated	ADJ
arjefm-1242	19	6	and	and	CCONJ
arjefm-1242	19	7	competitive	competitive	ADJ
arjefm-1242	19	8	,	,	PUNCT
arjefm-1242	19	9	the	the	DET
arjefm-1242	19	10	emphasis	emphasis	NOUN
arjefm-1242	19	11	on	on	ADP
arjefm-1242	19	12	firm	firm	ADJ
arjefm-1242	19	13	performance	performance	NOUN
arjefm-1242	19	14	has	have	AUX
arjefm-1242	19	15	intensified	intensify	VERB
arjefm-1242	19	16	,	,	PUNCT
arjefm-1242	19	17	not	not	PART
arjefm-1242	19	18	only	only	ADV
arjefm-1242	19	19	for	for	ADP
arjefm-1242	19	20	investors	investor	NOUN
arjefm-1242	19	21	and	and	CCONJ
arjefm-1242	19	22	business	business	NOUN
arjefm-1242	19	23	owners	owner	NOUN
arjefm-1242	19	24	but	but	CCONJ
arjefm-1242	19	25	also	also	ADV
arjefm-1242	19	26	for	for	ADP
arjefm-1242	19	27	governments	government	NOUN
arjefm-1242	19	28	and	and	CCONJ
arjefm-1242	19	29	other	other	ADJ
arjefm-1242	19	30	stakeholders	stakeholder	NOUN
arjefm-1242	19	31	who	who	PRON
arjefm-1242	19	32	rely	rely	VERB
arjefm-1242	19	33	on	on	ADP
arjefm-1242	19	34	companies	company	NOUN
arjefm-1242	19	35	to	to	PART
arjefm-1242	19	36	drive	drive	VERB
arjefm-1242	19	37	industrial	industrial	ADJ
arjefm-1242	19	38	and	and	CCONJ
arjefm-1242	19	39	financial	financial	ADJ
arjefm-1242	19	40	stability	stability	NOUN
arjefm-1242	19	41	(	(	PUNCT
arjefm-1242	19	42	abdullahi	abdullahi	PROPN
arjefm-1242	19	43	,	,	PUNCT
arjefm-1242	19	44	2016	2016	NUM
arjefm-1242	19	45	)	)	PUNCT
arjefm-1242	19	46	.	.	PUNCT
arjefm-1242	20	1	in	in	ADP
arjefm-1242	20	2	the	the	DET
arjefm-1242	20	3	nigerian	nigerian	ADJ
arjefm-1242	20	4	context	context	NOUN
arjefm-1242	20	5	,	,	PUNCT
arjefm-1242	20	6	the	the	DET
arjefm-1242	20	7	manufacturing	manufacturing	NOUN
arjefm-1242	20	8	sector	sector	NOUN
arjefm-1242	20	9	occupies	occupy	VERB
arjefm-1242	20	10	a	a	DET
arjefm-1242	20	11	strategic	strategic	ADJ
arjefm-1242	20	12	position	position	NOUN
arjefm-1242	20	13	as	as	ADP
arjefm-1242	20	14	one	one	NUM
arjefm-1242	20	15	of	of	ADP
arjefm-1242	20	16	the	the	DET
arjefm-1242	20	17	core	core	NOUN
arjefm-1242	20	18	drivers	driver	NOUN
arjefm-1242	20	19	of	of	ADP
arjefm-1242	20	20	economic	economic	ADJ
arjefm-1242	20	21	diversification	diversification	NOUN
arjefm-1242	20	22	and	and	CCONJ
arjefm-1242	20	23	job	job	NOUN
arjefm-1242	20	24	creation	creation	NOUN
arjefm-1242	20	25	initiatives	initiative	NOUN
arjefm-1242	20	26	,	,	PUNCT
arjefm-1242	20	27	especially	especially	ADV
arjefm-1242	20	28	in	in	ADP
arjefm-1242	20	29	the	the	DET
arjefm-1242	20	30	wake	wake	NOUN
arjefm-1242	20	31	of	of	ADP
arjefm-1242	20	32	the	the	DET
arjefm-1242	20	33	country	country	NOUN
arjefm-1242	20	34	's	's	PART
arjefm-1242	20	35	persistent	persistent	ADJ
arjefm-1242	20	36	dependence	dependence	NOUN
arjefm-1242	20	37	on	on	ADP
arjefm-1242	20	38	oil	oil	NOUN
arjefm-1242	20	39	revenues	revenue	NOUN
arjefm-1242	20	40	.	.	PUNCT
arjefm-1242	21	1	a	a	DET
arjefm-1242	21	2	company	company	NOUN
arjefm-1242	21	3	’s	’s	PART
arjefm-1242	21	4	performance	performance	NOUN
arjefm-1242	21	5	typically	typically	ADV
arjefm-1242	21	6	reflects	reflect	VERB
arjefm-1242	21	7	how	how	SCONJ
arjefm-1242	21	8	efficiently	efficiently	ADV
arjefm-1242	21	9	it	it	PRON
arjefm-1242	21	10	utilizes	utilize	VERB
arjefm-1242	21	11	its	its	PRON
arjefm-1242	21	12	financial	financial	ADJ
arjefm-1242	21	13	,	,	PUNCT
arjefm-1242	21	14	human	human	ADJ
arjefm-1242	21	15	,	,	PUNCT
arjefm-1242	21	16	and	and	CCONJ
arjefm-1242	21	17	material	material	ADJ
arjefm-1242	21	18	resources	resource	NOUN
arjefm-1242	21	19	to	to	PART
arjefm-1242	21	20	achieve	achieve	VERB
arjefm-1242	21	21	operational	operational	ADJ
arjefm-1242	21	22	objectives	objective	NOUN
arjefm-1242	21	23	,	,	PUNCT
arjefm-1242	21	24	generate	generate	VERB
arjefm-1242	21	25	shareholder	shareholder	NOUN
arjefm-1242	21	26	value	value	NOUN
arjefm-1242	21	27	,	,	PUNCT
arjefm-1242	21	28	and	and	CCONJ
arjefm-1242	21	29	remain	remain	VERB
arjefm-1242	21	30	competitive	competitive	ADJ
arjefm-1242	21	31	within	within	ADP
arjefm-1242	21	32	its	its	PRON
arjefm-1242	21	33	market	market	NOUN
arjefm-1242	21	34	(	(	PUNCT
arjefm-1242	21	35	kajola	kajola	PROPN
arjefm-1242	21	36	,	,	PUNCT
arjefm-1242	21	37	2018	2018	NUM
arjefm-1242	21	38	)	)	PUNCT
arjefm-1242	21	39	.	.	PUNCT
arjefm-1242	22	1	beyond	beyond	ADP
arjefm-1242	22	2	profitability	profitability	NOUN
arjefm-1242	22	3	,	,	PUNCT
arjefm-1242	22	4	firm	firm	ADJ
arjefm-1242	22	5	performance	performance	NOUN
arjefm-1242	22	6	has	have	VERB
arjefm-1242	22	7	wider	wide	ADJ
arjefm-1242	22	8	implications	implication	NOUN
arjefm-1242	22	9	for	for	ADP
arjefm-1242	22	10	national	national	ADJ
arjefm-1242	22	11	economic	economic	ADJ
arjefm-1242	22	12	development	development	NOUN
arjefm-1242	22	13	,	,	PUNCT
arjefm-1242	22	14	given	give	VERB
arjefm-1242	22	15	its	its	PRON
arjefm-1242	22	16	influence	influence	NOUN
arjefm-1242	22	17	on	on	ADP
arjefm-1242	22	18	employment	employment	NOUN
arjefm-1242	22	19	rates	rate	NOUN
arjefm-1242	22	20	,	,	PUNCT
arjefm-1242	22	21	tax	tax	NOUN
arjefm-1242	22	22	generation	generation	NOUN
arjefm-1242	22	23	,	,	PUNCT
arjefm-1242	22	24	and	and	CCONJ
arjefm-1242	22	25	foreign	foreign	ADJ
arjefm-1242	22	26	investment	investment	NOUN
arjefm-1242	22	27	inflows	inflow	NOUN
arjefm-1242	22	28	.	.	PUNCT
arjefm-1242	23	1	consequently	consequently	ADV
arjefm-1242	23	2	,	,	PUNCT
arjefm-1242	23	3	stakeholders	stakeholder	NOUN
arjefm-1242	23	4	are	be	AUX
arjefm-1242	23	5	increasingly	increasingly	ADV
arjefm-1242	23	6	concerned	concerned	ADJ
arjefm-1242	23	7	with	with	ADP
arjefm-1242	23	8	identifying	identify	VERB
arjefm-1242	23	9	the	the	DET
arjefm-1242	23	10	factors	factor	NOUN
arjefm-1242	23	11	that	that	PRON
arjefm-1242	23	12	shape	shape	VERB
arjefm-1242	23	13	firm	firm	ADJ
arjefm-1242	23	14	performance	performance	NOUN
arjefm-1242	23	15	,	,	PUNCT
arjefm-1242	23	16	particularly	particularly	ADV
arjefm-1242	23	17	the	the	DET
arjefm-1242	23	18	role	role	NOUN
arjefm-1242	23	19	of	of	ADP
arjefm-1242	23	20	corporate	corporate	ADJ
arjefm-1242	23	21	governance	governance	NOUN
arjefm-1242	23	22	in	in	ADP
arjefm-1242	23	23	safeguarding	safeguard	VERB
arjefm-1242	23	24	shareholder	shareholder	NOUN
arjefm-1242	23	25	wealth	wealth	NOUN
arjefm-1242	23	26	,	,	PUNCT
arjefm-1242	23	27	promoting	promote	VERB
arjefm-1242	23	28	ethical	ethical	ADJ
arjefm-1242	23	29	business	business	NOUN
arjefm-1242	23	30	practices	practice	NOUN
arjefm-1242	23	31	,	,	PUNCT
arjefm-1242	23	32	and	and	CCONJ
arjefm-1242	23	33	minimizing	minimize	VERB
arjefm-1242	23	34	financial	financial	ADJ
arjefm-1242	23	35	scandals	scandal	NOUN
arjefm-1242	23	36	.	.	PUNCT
arjefm-1242	24	1	in	in	ADP
arjefm-1242	24	2	nigeria	nigeria	PROPN
arjefm-1242	24	3	,	,	PUNCT
arjefm-1242	24	4	corporate	corporate	ADJ
arjefm-1242	24	5	governance	governance	NOUN
arjefm-1242	24	6	has	have	AUX
arjefm-1242	24	7	taken	take	VERB
arjefm-1242	24	8	on	on	ADP
arjefm-1242	24	9	heightened	heighten	VERB
arjefm-1242	24	10	importance	importance	NOUN
arjefm-1242	24	11	due	due	ADP
arjefm-1242	24	12	to	to	ADP
arjefm-1242	24	13	recurring	recur	VERB
arjefm-1242	24	14	corporate	corporate	ADJ
arjefm-1242	24	15	failures	failure	NOUN
arjefm-1242	24	16	and	and	CCONJ
arjefm-1242	24	17	governance	governance	NOUN
arjefm-1242	24	18	breakdowns	breakdown	NOUN
arjefm-1242	24	19	in	in	ADP
arjefm-1242	24	20	several	several	ADJ
arjefm-1242	24	21	high	high	ADJ
arjefm-1242	24	22	-	-	PUNCT
arjefm-1242	24	23	profile	profile	NOUN
arjefm-1242	24	24	companies	company	NOUN
arjefm-1242	24	25	.	.	PUNCT
arjefm-1242	25	1	notably	notably	ADV
arjefm-1242	25	2	,	,	PUNCT
arjefm-1242	25	3	cases	case	NOUN
arjefm-1242	25	4	such	such	ADJ
arjefm-1242	25	5	as	as	ADP
arjefm-1242	25	6	the	the	DET
arjefm-1242	25	7	cadbury	cadbury	PROPN
arjefm-1242	25	8	nigeria	nigeria	PROPN
arjefm-1242	25	9	plc	plc	PROPN
arjefm-1242	25	10	financial	financial	PROPN
arjefm-1242	25	11	misstatement	misstatement	NOUN
arjefm-1242	25	12	scandal	scandal	NOUN
arjefm-1242	25	13	in	in	ADP
arjefm-1242	25	14	2006	2006	NUM
arjefm-1242	25	15	,	,	PUNCT
arjefm-1242	25	16	where	where	SCONJ
arjefm-1242	25	17	the	the	DET
arjefm-1242	25	18	company	company	NOUN
arjefm-1242	25	19	was	be	AUX
arjefm-1242	25	20	accused	accuse	VERB
arjefm-1242	25	21	of	of	ADP
arjefm-1242	25	22	inflating	inflate	VERB
arjefm-1242	25	23	its	its	PRON
arjefm-1242	25	24	financial	financial	ADJ
arjefm-1242	25	25	position	position	NOUN
arjefm-1242	25	26	by	by	ADP
arjefm-1242	25	27	over	over	ADP
arjefm-1242	25	28	₦	₦	ADP
arjefm-1242	25	29	13	13	NUM
arjefm-1242	25	30	billion	billion	NUM
arjefm-1242	25	31	,	,	PUNCT
arjefm-1242	25	32	and	and	CCONJ
arjefm-1242	25	33	more	more	ADV
arjefm-1242	25	34	recently	recently	ADV
arjefm-1242	25	35	,	,	PUNCT
arjefm-1242	25	36	corporate	corporate	ADJ
arjefm-1242	25	37	governance	governance	NOUN
arjefm-1242	25	38	lapses	lapse	NOUN
arjefm-1242	25	39	reported	report	VERB
arjefm-1242	25	40	at	at	ADP
arjefm-1242	25	41	guinness	guinness	PROPN
arjefm-1242	25	42	nigeria	nigeria	PROPN
arjefm-1242	25	43	plc	plc	PROPN
arjefm-1242	25	44	in	in	ADP
arjefm-1242	25	45	2016	2016	NUM
arjefm-1242	25	46	concerning	concern	VERB
arjefm-1242	25	47	material	material	NOUN
arjefm-1242	25	48	disclosure	disclosure	NOUN
arjefm-1242	25	49	lapses	lapse	NOUN
arjefm-1242	25	50	and	and	CCONJ
arjefm-1242	25	51	unauthorized	unauthorized	ADJ
arjefm-1242	25	52	financial	financial	ADJ
arjefm-1242	25	53	practices	practice	NOUN
arjefm-1242	25	54	,	,	PUNCT
arjefm-1242	25	55	underscore	underscore	VERB
arjefm-1242	25	56	persistent	persistent	ADJ
arjefm-1242	25	57	governance	governance	NOUN
arjefm-1242	25	58	challenges	challenge	NOUN
arjefm-1242	25	59	in	in	ADP
arjefm-1242	25	60	the	the	DET
arjefm-1242	25	61	nigerian	nigerian	ADJ
arjefm-1242	25	62	manufacturing	manufacturing	NOUN
arjefm-1242	25	63	sector	sector	NOUN
arjefm-1242	25	64	.	.	PUNCT
arjefm-1242	26	1	these	these	DET
arjefm-1242	26	2	incidents	incident	NOUN
arjefm-1242	26	3	revealed	reveal	VERB
arjefm-1242	26	4	deep	deep	ADJ
arjefm-1242	26	5	weaknesses	weakness	NOUN
arjefm-1242	26	6	in	in	ADP
arjefm-1242	26	7	board	board	NOUN
arjefm-1242	26	8	oversight	oversight	NOUN
arjefm-1242	26	9	,	,	PUNCT
arjefm-1242	26	10	financial	financial	ADJ
arjefm-1242	26	11	reporting	reporting	NOUN
arjefm-1242	26	12	quality	quality	NOUN
arjefm-1242	26	13	,	,	PUNCT
arjefm-1242	26	14	and	and	CCONJ
arjefm-1242	26	15	internal	internal	ADJ
arjefm-1242	26	16	control	control	NOUN
arjefm-1242	26	17	systems	system	NOUN
arjefm-1242	26	18	—	—	PUNCT
arjefm-1242	26	19	issues	issue	NOUN
arjefm-1242	26	20	that	that	PRON
arjefm-1242	26	21	significantly	significantly	ADV
arjefm-1242	26	22	impair	impair	VERB
arjefm-1242	26	23	firm	firm	ADJ
arjefm-1242	26	24	performance	performance	NOUN
arjefm-1242	26	25	and	and	CCONJ
arjefm-1242	26	26	investor	investor	NOUN
arjefm-1242	26	27	confidence	confidence	NOUN
arjefm-1242	26	28	.	.	PUNCT
arjefm-1242	27	1	the	the	DET
arjefm-1242	27	2	situation	situation	NOUN
arjefm-1242	27	3	was	be	AUX
arjefm-1242	27	4	further	far	ADV
arjefm-1242	27	5	exacerbated	exacerbate	VERB
arjefm-1242	27	6	by	by	ADP
arjefm-1242	27	7	the	the	DET
arjefm-1242	27	8	covid-19	covid-19	PROPN
arjefm-1242	27	9	pandemic	pandemic	NOUN
arjefm-1242	27	10	,	,	PUNCT
arjefm-1242	27	11	which	which	PRON
arjefm-1242	27	12	exposed	expose	VERB
arjefm-1242	27	13	structural	structural	ADJ
arjefm-1242	27	14	vulnerabilities	vulnerability	NOUN
arjefm-1242	27	15	in	in	ADP
arjefm-1242	27	16	the	the	DET
arjefm-1242	27	17	governance	governance	NOUN
arjefm-1242	27	18	practices	practice	NOUN
arjefm-1242	27	19	of	of	ADP
arjefm-1242	27	20	many	many	ADJ
arjefm-1242	27	21	listed	list	VERB
arjefm-1242	27	22	manufacturing	manufacturing	NOUN
arjefm-1242	27	23	firms	firm	NOUN
arjefm-1242	27	24	.	.	PUNCT
arjefm-1242	28	1	the	the	DET
arjefm-1242	28	2	pandemic	pandemic	ADJ
arjefm-1242	28	3	’s	’s	PART
arjefm-1242	28	4	economic	economic	ADJ
arjefm-1242	28	5	disruptions	disruption	NOUN
arjefm-1242	28	6	tested	test	VERB
arjefm-1242	28	7	the	the	DET
arjefm-1242	28	8	resilience	resilience	NOUN
arjefm-1242	28	9	of	of	ADP
arjefm-1242	28	10	corporate	corporate	ADJ
arjefm-1242	28	11	boards	board	NOUN
arjefm-1242	28	12	and	and	CCONJ
arjefm-1242	28	13	audit	audit	NOUN
arjefm-1242	28	14	committees	committee	NOUN
arjefm-1242	28	15	,	,	PUNCT
arjefm-1242	28	16	especially	especially	ADV
arjefm-1242	28	17	regarding	regard	VERB
arjefm-1242	28	18	financial	financial	ADJ
arjefm-1242	28	19	disclosures	disclosure	NOUN
arjefm-1242	28	20	,	,	PUNCT
arjefm-1242	28	21	operational	operational	ADJ
arjefm-1242	28	22	continuity	continuity	NOUN
arjefm-1242	28	23	,	,	PUNCT
arjefm-1242	28	24	and	and	CCONJ
arjefm-1242	28	25	crisis	crisis	NOUN
arjefm-1242	28	26	management	management	NOUN
arjefm-1242	28	27	.	.	PUNCT
arjefm-1242	29	1	many	many	ADJ
arjefm-1242	29	2	manufacturing	manufacturing	NOUN
arjefm-1242	29	3	companies	company	NOUN
arjefm-1242	29	4	in	in	ADP
arjefm-1242	29	5	nigeria	nigeria	PROPN
arjefm-1242	29	6	faced	face	VERB
arjefm-1242	29	7	liquidity	liquidity	NOUN
arjefm-1242	29	8	crises	crisis	NOUN
arjefm-1242	29	9	,	,	PUNCT
arjefm-1242	29	10	operational	operational	ADJ
arjefm-1242	29	11	shutdowns	shutdown	NOUN
arjefm-1242	29	12	,	,	PUNCT
arjefm-1242	29	13	and	and	CCONJ
arjefm-1242	29	14	revenue	revenue	NOUN
arjefm-1242	29	15	losses	loss	NOUN
arjefm-1242	29	16	,	,	PUNCT
arjefm-1242	29	17	raising	raise	VERB
arjefm-1242	29	18	concerns	concern	NOUN
arjefm-1242	29	19	about	about	ADP
arjefm-1242	29	20	the	the	DET
arjefm-1242	29	21	effectiveness	effectiveness	NOUN
arjefm-1242	29	22	of	of	ADP
arjefm-1242	29	23	governance	governance	NOUN
arjefm-1242	29	24	structures	structure	NOUN
arjefm-1242	29	25	in	in	ADP
arjefm-1242	29	26	mitigating	mitigate	VERB
arjefm-1242	29	27	corporate	corporate	ADJ
arjefm-1242	29	28	risks	risk	NOUN
arjefm-1242	29	29	during	during	ADP
arjefm-1242	29	30	periods	period	NOUN
arjefm-1242	29	31	of	of	ADP
arjefm-1242	29	32	macroeconomic	macroeconomic	ADJ
arjefm-1242	29	33	shocks	shock	NOUN
arjefm-1242	29	34	.	.	PUNCT
arjefm-1242	30	1	in	in	ADP
arjefm-1242	30	2	response	response	NOUN
arjefm-1242	30	3	,	,	PUNCT
arjefm-1242	30	4	regulatory	regulatory	ADJ
arjefm-1242	30	5	bodies	body	NOUN
arjefm-1242	30	6	like	like	ADP
arjefm-1242	30	7	the	the	DET
arjefm-1242	30	8	financial	financial	ADJ
arjefm-1242	30	9	reporting	reporting	NOUN
arjefm-1242	30	10	council	council	PROPN
arjefm-1242	30	11	of	of	ADP
arjefm-1242	30	12	nigeria	nigeria	PROPN
arjefm-1242	30	13	(	(	PUNCT
arjefm-1242	30	14	frcn	frcn	PROPN
arjefm-1242	30	15	)	)	PUNCT
arjefm-1242	30	16	and	and	CCONJ
arjefm-1242	30	17	the	the	DET
arjefm-1242	30	18	corporate	corporate	PROPN
arjefm-1242	30	19	affairs	affairs	PROPN
arjefm-1242	30	20	commission	commission	PROPN
arjefm-1242	30	21	(	(	PUNCT
arjefm-1242	30	22	cac	cac	PROPN
arjefm-1242	30	23	)	)	PUNCT
arjefm-1242	30	24	intensified	intensify	VERB
arjefm-1242	30	25	enforcement	enforcement	NOUN
arjefm-1242	30	26	of	of	ADP
arjefm-1242	30	27	the	the	DET
arjefm-1242	30	28	companies	company	NOUN
arjefm-1242	30	29	and	and	CCONJ
arjefm-1242	30	30	allied	ally	VERB
arjefm-1242	30	31	matters	matter	NOUN
arjefm-1242	30	32	act	act	VERB
arjefm-1242	30	33	(	(	PUNCT
arjefm-1242	30	34	cama	cama	NOUN
arjefm-1242	30	35	2020	2020	NUM
arjefm-1242	30	36	)	)	PUNCT
arjefm-1242	30	37	and	and	CCONJ
arjefm-1242	30	38	revised	revise	VERB
arjefm-1242	30	39	corporate	corporate	ADJ
arjefm-1242	30	40	governance	governance	NOUN
arjefm-1242	30	41	codes	code	NOUN
arjefm-1242	30	42	to	to	PART
arjefm-1242	30	43	address	address	VERB
arjefm-1242	30	44	these	these	DET
arjefm-1242	30	45	challenges	challenge	NOUN
arjefm-1242	30	46	.	.	PUNCT
arjefm-1242	31	1	however	however	ADV
arjefm-1242	31	2	,	,	PUNCT
arjefm-1242	31	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	31	4	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	31	5	american	american	PROPN
arjefm-1242	31	6	research	research	PROPN
arjefm-1242	31	7	journal	journal	PROPN
arjefm-1242	31	8	of	of	ADP
arjefm-1242	31	9	economics	economic	NOUN
arjefm-1242	31	10	,	,	PUNCT
arjefm-1242	31	11	finance	finance	NOUN
arjefm-1242	31	12	and	and	CCONJ
arjefm-1242	31	13	management	management	NOUN
arjefm-1242	31	14	volume	volume	NOUN
arjefm-1242	31	15	13	13	NUM
arjefm-1242	31	16	issue	issue	NOUN
arjefm-1242	31	17	3	3	NUM
arjefm-1242	31	18	,	,	PUNCT
arjefm-1242	31	19	july	july	PROPN
arjefm-1242	31	20	-	-	PUNCT
arjefm-1242	31	21	september	september	PROPN
arjefm-1242	31	22	2025	2025	NUM
arjefm-1242	31	23	issn	issn	NOUN
arjefm-1242	31	24	:	:	PUNCT
arjefm-1242	31	25	2836	2836	NUM
arjefm-1242	31	26	-	-	SYM
arjefm-1242	31	27	9416	9416	NUM
arjefm-1242	31	28	impact	impact	NOUN
arjefm-1242	31	29	factor	factor	NOUN
arjefm-1242	31	30	:	:	PUNCT
arjefm-1242	31	31	6.41	6.41	NUM
arjefm-1242	31	32	journal	journal	NOUN
arjefm-1242	31	33	homepage	homepage	NOUN
arjefm-1242	31	34	:	:	PUNCT
arjefm-1242	31	35	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	31	36	email	email	NOUN
arjefm-1242	31	37	:	:	PUNCT
arjefm-1242	31	38	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	31	39	official	official	ADJ
arjefm-1242	31	40	journal	journal	PROPN
arjefm-1242	31	41	of	of	ADP
arjefm-1242	31	42	america	america	PROPN
arjefm-1242	31	43	serial	serial	PROPN
arjefm-1242	31	44	publication	publication	NOUN
arjefm-1242	31	45	american	american	PROPN
arjefm-1242	31	46	research	research	PROPN
arjefm-1242	31	47	journal	journal	PROPN
arjefm-1242	31	48	of	of	ADP
arjefm-1242	31	49	economics	economic	NOUN
arjefm-1242	31	50	,	,	PUNCT
arjefm-1242	31	51	finance	finance	NOUN
arjefm-1242	31	52	and	and	CCONJ
arjefm-1242	31	53	management	management	NOUN
arjefm-1242	31	54	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	31	55	,	,	PUNCT
arjefm-1242	31	56	email	email	NOUN
arjefm-1242	31	57	:	:	PUNCT
arjefm-1242	31	58	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	32	1	93	93	NUM
arjefm-1242	33	1	|	|	ADV
arjefm-1242	33	2	p	p	X
arjefm-1242	33	3	a	a	DET
arjefm-1242	33	4	g	g	NOUN
arjefm-1242	33	5	e	e	NOUN
arjefm-1242	33	6	compliance	compliance	NOUN
arjefm-1242	33	7	remains	remain	VERB
arjefm-1242	33	8	uneven	uneven	ADJ
arjefm-1242	33	9	,	,	PUNCT
arjefm-1242	33	10	with	with	ADP
arjefm-1242	33	11	many	many	ADJ
arjefm-1242	33	12	manufacturing	manufacturing	NOUN
arjefm-1242	33	13	firms	firm	NOUN
arjefm-1242	33	14	struggling	struggle	VERB
arjefm-1242	33	15	to	to	PART
arjefm-1242	33	16	fully	fully	ADV
arjefm-1242	33	17	align	align	VERB
arjefm-1242	33	18	with	with	ADP
arjefm-1242	33	19	governance	governance	NOUN
arjefm-1242	33	20	provisions	provision	NOUN
arjefm-1242	33	21	on	on	ADP
arjefm-1242	33	22	board	board	NOUN
arjefm-1242	33	23	composition	composition	NOUN
arjefm-1242	33	24	,	,	PUNCT
arjefm-1242	33	25	gender	gender	NOUN
arjefm-1242	33	26	diversity	diversity	NOUN
arjefm-1242	33	27	,	,	PUNCT
arjefm-1242	33	28	and	and	CCONJ
arjefm-1242	33	29	audit	audit	NOUN
arjefm-1242	33	30	committee	committee	NOUN
arjefm-1242	33	31	independence	independence	NOUN
arjefm-1242	33	32	.	.	PUNCT
arjefm-1242	34	1	consequently	consequently	ADV
arjefm-1242	34	2	,	,	PUNCT
arjefm-1242	34	3	there	there	PRON
arjefm-1242	34	4	is	be	VERB
arjefm-1242	34	5	growing	grow	VERB
arjefm-1242	34	6	academic	academic	ADJ
arjefm-1242	34	7	and	and	CCONJ
arjefm-1242	34	8	regulatory	regulatory	ADJ
arjefm-1242	34	9	interest	interest	NOUN
arjefm-1242	34	10	in	in	ADP
arjefm-1242	34	11	examining	examine	VERB
arjefm-1242	34	12	how	how	SCONJ
arjefm-1242	34	13	corporate	corporate	ADJ
arjefm-1242	34	14	governance	governance	NOUN
arjefm-1242	34	15	mechanisms	mechanism	NOUN
arjefm-1242	34	16	such	such	ADJ
arjefm-1242	34	17	as	as	ADP
arjefm-1242	34	18	board	board	NOUN
arjefm-1242	34	19	size	size	NOUN
arjefm-1242	34	20	,	,	PUNCT
arjefm-1242	34	21	board	board	NOUN
arjefm-1242	34	22	independence	independence	NOUN
arjefm-1242	34	23	,	,	PUNCT
arjefm-1242	34	24	board	board	NOUN
arjefm-1242	34	25	gender	gender	NOUN
arjefm-1242	34	26	diversity	diversity	NOUN
arjefm-1242	34	27	,	,	PUNCT
arjefm-1242	34	28	and	and	CCONJ
arjefm-1242	34	29	audit	audit	NOUN
arjefm-1242	34	30	committee	committee	NOUN
arjefm-1242	34	31	structure	structure	NOUN
arjefm-1242	34	32	influence	influence	NOUN
arjefm-1242	34	33	firm	firm	ADJ
arjefm-1242	34	34	performance	performance	NOUN
arjefm-1242	34	35	in	in	ADP
arjefm-1242	34	36	nigeria	nigeria	PROPN
arjefm-1242	34	37	’s	’s	PART
arjefm-1242	34	38	manufacturing	manufacturing	NOUN
arjefm-1242	34	39	sector	sector	NOUN
arjefm-1242	34	40	.	.	PUNCT
arjefm-1242	35	1	while	while	SCONJ
arjefm-1242	35	2	several	several	ADJ
arjefm-1242	35	3	studies	study	NOUN
arjefm-1242	35	4	have	have	AUX
arjefm-1242	35	5	examined	examine	VERB
arjefm-1242	35	6	these	these	DET
arjefm-1242	35	7	issues	issue	NOUN
arjefm-1242	35	8	in	in	ADP
arjefm-1242	35	9	global	global	ADJ
arjefm-1242	35	10	contexts	contexts	NOUN
arjefm-1242	35	11	,	,	PUNCT
arjefm-1242	35	12	research	research	NOUN
arjefm-1242	35	13	focusing	focus	VERB
arjefm-1242	35	14	on	on	ADP
arjefm-1242	35	15	nigeria	nigeria	PROPN
arjefm-1242	35	16	,	,	PUNCT
arjefm-1242	35	17	particularly	particularly	ADV
arjefm-1242	35	18	in	in	ADP
arjefm-1242	35	19	the	the	DET
arjefm-1242	35	20	post	post	ADJ
arjefm-1242	35	21	-	-	ADJ
arjefm-1242	35	22	pandemic	pandemic	ADJ
arjefm-1242	35	23	economic	economic	ADJ
arjefm-1242	35	24	climate	climate	NOUN
arjefm-1242	35	25	and	and	CCONJ
arjefm-1242	35	26	in	in	ADP
arjefm-1242	35	27	light	light	NOUN
arjefm-1242	35	28	of	of	ADP
arjefm-1242	35	29	recent	recent	ADJ
arjefm-1242	35	30	regulatory	regulatory	ADJ
arjefm-1242	35	31	reforms	reform	NOUN
arjefm-1242	35	32	,	,	PUNCT
arjefm-1242	35	33	remains	remain	VERB
arjefm-1242	35	34	limited	limited	ADJ
arjefm-1242	35	35	.	.	PUNCT
arjefm-1242	36	1	therefore	therefore	ADV
arjefm-1242	36	2	,	,	PUNCT
arjefm-1242	36	3	this	this	DET
arjefm-1242	36	4	study	study	NOUN
arjefm-1242	36	5	is	be	AUX
arjefm-1242	36	6	both	both	PRON
arjefm-1242	36	7	timely	timely	ADJ
arjefm-1242	36	8	and	and	CCONJ
arjefm-1242	36	9	significant	significant	ADJ
arjefm-1242	36	10	.	.	PUNCT
arjefm-1242	37	1	it	it	PRON
arjefm-1242	37	2	investigates	investigate	VERB
arjefm-1242	37	3	how	how	SCONJ
arjefm-1242	37	4	corporate	corporate	ADJ
arjefm-1242	37	5	governance	governance	NOUN
arjefm-1242	37	6	practices	practice	NOUN
arjefm-1242	37	7	affect	affect	VERB
arjefm-1242	37	8	the	the	DET
arjefm-1242	37	9	financial	financial	ADJ
arjefm-1242	37	10	performance	performance	NOUN
arjefm-1242	37	11	of	of	ADP
arjefm-1242	37	12	publicly	publicly	ADV
arjefm-1242	37	13	listed	list	VERB
arjefm-1242	37	14	manufacturing	manufacturing	NOUN
arjefm-1242	37	15	companies	company	NOUN
arjefm-1242	37	16	in	in	ADP
arjefm-1242	37	17	nigeria	nigeria	PROPN
arjefm-1242	37	18	.	.	PUNCT
arjefm-1242	38	1	by	by	ADP
arjefm-1242	38	2	exploring	explore	VERB
arjefm-1242	38	3	contemporary	contemporary	ADJ
arjefm-1242	38	4	governance	governance	NOUN
arjefm-1242	38	5	challenges	challenge	NOUN
arjefm-1242	38	6	,	,	PUNCT
arjefm-1242	38	7	regulatory	regulatory	ADJ
arjefm-1242	38	8	dynamics	dynamic	NOUN
arjefm-1242	38	9	,	,	PUNCT
arjefm-1242	38	10	and	and	CCONJ
arjefm-1242	38	11	the	the	DET
arjefm-1242	38	12	unique	unique	ADJ
arjefm-1242	38	13	contextual	contextual	ADJ
arjefm-1242	38	14	realities	reality	NOUN
arjefm-1242	38	15	of	of	ADP
arjefm-1242	38	16	the	the	DET
arjefm-1242	38	17	nigerian	nigerian	ADJ
arjefm-1242	38	18	business	business	NOUN
arjefm-1242	38	19	environment	environment	NOUN
arjefm-1242	38	20	,	,	PUNCT
arjefm-1242	38	21	this	this	DET
arjefm-1242	38	22	study	study	NOUN
arjefm-1242	38	23	aims	aim	VERB
arjefm-1242	38	24	to	to	PART
arjefm-1242	38	25	offer	offer	VERB
arjefm-1242	38	26	insights	insight	NOUN
arjefm-1242	38	27	that	that	PRON
arjefm-1242	38	28	could	could	AUX
arjefm-1242	38	29	strengthen	strengthen	VERB
arjefm-1242	38	30	corporate	corporate	ADJ
arjefm-1242	38	31	practices	practice	NOUN
arjefm-1242	38	32	,	,	PUNCT
arjefm-1242	38	33	enhance	enhance	VERB
arjefm-1242	38	34	firm	firm	ADJ
arjefm-1242	38	35	resilience	resilience	NOUN
arjefm-1242	38	36	,	,	PUNCT
arjefm-1242	38	37	and	and	CCONJ
arjefm-1242	38	38	restore	restore	VERB
arjefm-1242	38	39	stakeholder	stakeholder	NOUN
arjefm-1242	38	40	trust	trust	NOUN
arjefm-1242	38	41	in	in	ADP
arjefm-1242	38	42	the	the	DET
arjefm-1242	38	43	sector	sector	NOUN
arjefm-1242	38	44	.	.	PUNCT
arjefm-1242	39	1	many	many	ADJ
arjefm-1242	39	2	companies	company	NOUN
arjefm-1242	39	3	have	have	AUX
arjefm-1242	39	4	started	start	VERB
arjefm-1242	39	5	adopting	adopt	VERB
arjefm-1242	39	6	corporate	corporate	ADJ
arjefm-1242	39	7	governance	governance	NOUN
arjefm-1242	39	8	policies	policy	NOUN
arjefm-1242	39	9	(	(	PUNCT
arjefm-1242	39	10	hussain	hussain	PROPN
arjefm-1242	39	11	&	&	CCONJ
arjefm-1242	39	12	safdar	safdar	PROPN
arjefm-1242	39	13	,	,	PUNCT
arjefm-1242	39	14	2018	2018	NUM
arjefm-1242	39	15	)	)	PUNCT
arjefm-1242	39	16	.	.	PUNCT
arjefm-1242	40	1	however	however	ADV
arjefm-1242	40	2	,	,	PUNCT
arjefm-1242	40	3	in	in	ADP
arjefm-1242	40	4	nigeria	nigeria	PROPN
arjefm-1242	40	5	’s	’s	PART
arjefm-1242	40	6	manufacturing	manufacturing	NOUN
arjefm-1242	40	7	sector	sector	NOUN
arjefm-1242	40	8	,	,	PUNCT
arjefm-1242	40	9	there	there	PRON
arjefm-1242	40	10	have	have	AUX
arjefm-1242	40	11	been	be	AUX
arjefm-1242	40	12	ongoing	ongoing	ADJ
arjefm-1242	40	13	challenges	challenge	NOUN
arjefm-1242	40	14	related	relate	VERB
arjefm-1242	40	15	to	to	ADP
arjefm-1242	40	16	weak	weak	ADJ
arjefm-1242	40	17	corporate	corporate	ADJ
arjefm-1242	40	18	governance	governance	NOUN
arjefm-1242	40	19	.	.	PUNCT
arjefm-1242	41	1	these	these	PRON
arjefm-1242	41	2	include	include	VERB
arjefm-1242	41	3	financial	financial	ADJ
arjefm-1242	41	4	problems	problem	NOUN
arjefm-1242	41	5	,	,	PUNCT
arjefm-1242	41	6	company	company	NOUN
arjefm-1242	41	7	failures	failure	NOUN
arjefm-1242	41	8	,	,	PUNCT
arjefm-1242	41	9	and	and	CCONJ
arjefm-1242	41	10	scandals	scandal	NOUN
arjefm-1242	41	11	(	(	PUNCT
arjefm-1242	41	12	sotonye	sotonye	PROPN
arjefm-1242	41	13	,	,	PUNCT
arjefm-1242	41	14	lateef	lateef	PROPN
arjefm-1242	41	15	&	&	CCONJ
arjefm-1242	41	16	ene	ene	PROPN
arjefm-1242	41	17	,	,	PUNCT
arjefm-1242	41	18	2024	2024	NUM
arjefm-1242	41	19	)	)	PUNCT
arjefm-1242	41	20	,	,	PUNCT
arjefm-1242	41	21	all	all	PRON
arjefm-1242	41	22	of	of	ADP
arjefm-1242	41	23	which	which	PRON
arjefm-1242	41	24	have	have	AUX
arjefm-1242	41	25	negatively	negatively	ADV
arjefm-1242	41	26	affected	affect	VERB
arjefm-1242	41	27	investor	investor	NOUN
arjefm-1242	41	28	confidence	confidence	NOUN
arjefm-1242	41	29	and	and	CCONJ
arjefm-1242	41	30	caused	cause	VERB
arjefm-1242	41	31	economic	economic	ADJ
arjefm-1242	41	32	instability	instability	NOUN
arjefm-1242	41	33	.	.	PUNCT
arjefm-1242	42	1	even	even	ADV
arjefm-1242	42	2	though	though	SCONJ
arjefm-1242	42	3	good	good	ADJ
arjefm-1242	42	4	corporate	corporate	ADJ
arjefm-1242	42	5	governance	governance	NOUN
arjefm-1242	42	6	is	be	AUX
arjefm-1242	42	7	known	know	VERB
arjefm-1242	42	8	to	to	PART
arjefm-1242	42	9	improve	improve	VERB
arjefm-1242	42	10	company	company	NOUN
arjefm-1242	42	11	performance	performance	NOUN
arjefm-1242	42	12	and	and	CCONJ
arjefm-1242	42	13	protect	protect	VERB
arjefm-1242	42	14	stakeholders	stakeholder	NOUN
arjefm-1242	42	15	,	,	PUNCT
arjefm-1242	42	16	many	many	ADJ
arjefm-1242	42	17	manufacturing	manufacturing	NOUN
arjefm-1242	42	18	firms	firm	NOUN
arjefm-1242	42	19	listed	list	VERB
arjefm-1242	42	20	on	on	ADP
arjefm-1242	42	21	the	the	DET
arjefm-1242	42	22	nigerian	nigerian	ADJ
arjefm-1242	42	23	exchange	exchange	NOUN
arjefm-1242	42	24	still	still	ADV
arjefm-1242	42	25	struggle	struggle	VERB
arjefm-1242	42	26	with	with	ADP
arjefm-1242	42	27	governance	governance	NOUN
arjefm-1242	42	28	-	-	PUNCT
arjefm-1242	42	29	related	relate	VERB
arjefm-1242	42	30	issues	issue	NOUN
arjefm-1242	42	31	.	.	PUNCT
arjefm-1242	43	1	for	for	ADP
arjefm-1242	43	2	instance	instance	NOUN
arjefm-1242	43	3	,	,	PUNCT
arjefm-1242	43	4	companies	company	NOUN
arjefm-1242	43	5	like	like	ADP
arjefm-1242	43	6	dunlop	dunlop	PROPN
arjefm-1242	43	7	nigeria	nigeria	PROPN
arjefm-1242	43	8	plc	plc	PROPN
arjefm-1242	43	9	and	and	CCONJ
arjefm-1242	43	10	cadbury	cadbury	PROPN
arjefm-1242	43	11	nigeria	nigeria	PROPN
arjefm-1242	43	12	plc	plc	PROPN
arjefm-1242	43	13	have	have	AUX
arjefm-1242	43	14	experienced	experience	VERB
arjefm-1242	43	15	governance	governance	NOUN
arjefm-1242	43	16	failures	failure	NOUN
arjefm-1242	43	17	in	in	ADP
arjefm-1242	43	18	the	the	DET
arjefm-1242	43	19	past	past	NOUN
arjefm-1242	43	20	(	(	PUNCT
arjefm-1242	43	21	emmaculate	emmaculate	NOUN
arjefm-1242	43	22	,	,	PUNCT
arjefm-1242	43	23	2024	2024	NUM
arjefm-1242	43	24	)	)	PUNCT
arjefm-1242	43	25	.	.	PUNCT
arjefm-1242	44	1	these	these	DET
arjefm-1242	44	2	cases	case	NOUN
arjefm-1242	44	3	highlight	highlight	VERB
arjefm-1242	44	4	the	the	DET
arjefm-1242	44	5	need	need	NOUN
arjefm-1242	44	6	to	to	PART
arjefm-1242	44	7	study	study	VERB
arjefm-1242	44	8	how	how	SCONJ
arjefm-1242	44	9	corporate	corporate	ADJ
arjefm-1242	44	10	governance	governance	NOUN
arjefm-1242	44	11	practices	practice	NOUN
arjefm-1242	44	12	,	,	PUNCT
arjefm-1242	44	13	such	such	ADJ
arjefm-1242	44	14	as	as	ADP
arjefm-1242	44	15	the	the	DET
arjefm-1242	44	16	size	size	NOUN
arjefm-1242	44	17	of	of	ADP
arjefm-1242	44	18	a	a	DET
arjefm-1242	44	19	company	company	NOUN
arjefm-1242	44	20	’s	’s	PART
arjefm-1242	44	21	board	board	NOUN
arjefm-1242	44	22	and	and	CCONJ
arjefm-1242	44	23	the	the	DET
arjefm-1242	44	24	independence	independence	NOUN
arjefm-1242	44	25	of	of	ADP
arjefm-1242	44	26	audit	audit	NOUN
arjefm-1242	44	27	committees	committee	NOUN
arjefm-1242	44	28	,	,	PUNCT
arjefm-1242	44	29	affect	affect	VERB
arjefm-1242	44	30	the	the	DET
arjefm-1242	44	31	financial	financial	ADJ
arjefm-1242	44	32	success	success	NOUN
arjefm-1242	44	33	of	of	ADP
arjefm-1242	44	34	nigerian	nigerian	ADJ
arjefm-1242	44	35	manufacturing	manufacturing	NOUN
arjefm-1242	44	36	firms	firm	NOUN
arjefm-1242	44	37	(	(	PUNCT
arjefm-1242	44	38	sotonye	sotonye	PROPN
arjefm-1242	44	39	,	,	PUNCT
arjefm-1242	44	40	lateef	lateef	PROPN
arjefm-1242	44	41	&	&	CCONJ
arjefm-1242	44	42	ene	ene	PROPN
arjefm-1242	44	43	,	,	PUNCT
arjefm-1242	44	44	2024	2024	NUM
arjefm-1242	44	45	)	)	PUNCT
arjefm-1242	44	46	.	.	PUNCT
arjefm-1242	45	1	in	in	ADP
arjefm-1242	45	2	addition	addition	NOUN
arjefm-1242	45	3	,	,	PUNCT
arjefm-1242	45	4	there	there	PRON
arjefm-1242	45	5	has	have	AUX
arjefm-1242	45	6	been	be	AUX
arjefm-1242	45	7	a	a	DET
arjefm-1242	45	8	growing	grow	VERB
arjefm-1242	45	9	global	global	ADJ
arjefm-1242	45	10	conversation	conversation	NOUN
arjefm-1242	45	11	about	about	ADP
arjefm-1242	45	12	increasing	increase	VERB
arjefm-1242	45	13	the	the	DET
arjefm-1242	45	14	number	number	NOUN
arjefm-1242	45	15	of	of	ADP
arjefm-1242	45	16	women	woman	NOUN
arjefm-1242	45	17	on	on	ADP
arjefm-1242	45	18	company	company	NOUN
arjefm-1242	45	19	boards	board	NOUN
arjefm-1242	45	20	(	(	PUNCT
arjefm-1242	45	21	rachana	rachana	PROPN
arjefm-1242	45	22	,	,	PUNCT
arjefm-1242	45	23	2017	2017	NUM
arjefm-1242	45	24	)	)	PUNCT
arjefm-1242	45	25	.	.	PUNCT
arjefm-1242	46	1	studies	study	NOUN
arjefm-1242	46	2	suggest	suggest	VERB
arjefm-1242	46	3	that	that	SCONJ
arjefm-1242	46	4	having	have	VERB
arjefm-1242	46	5	more	more	ADJ
arjefm-1242	46	6	female	female	ADJ
arjefm-1242	46	7	directors	director	NOUN
arjefm-1242	46	8	can	can	AUX
arjefm-1242	46	9	lead	lead	VERB
arjefm-1242	46	10	to	to	ADP
arjefm-1242	46	11	better	well	ADJ
arjefm-1242	46	12	supervision	supervision	NOUN
arjefm-1242	46	13	of	of	ADP
arjefm-1242	46	14	company	company	NOUN
arjefm-1242	46	15	activities	activity	NOUN
arjefm-1242	46	16	and	and	CCONJ
arjefm-1242	46	17	improve	improve	VERB
arjefm-1242	46	18	profitability	profitability	NOUN
arjefm-1242	46	19	(	(	PUNCT
arjefm-1242	46	20	zhang	zhang	PROPN
arjefm-1242	46	21	,	,	PUNCT
arjefm-1242	46	22	2020	2020	NUM
arjefm-1242	46	23	)	)	PUNCT
arjefm-1242	46	24	.	.	PUNCT
arjefm-1242	47	1	female	female	ADJ
arjefm-1242	47	2	board	board	NOUN
arjefm-1242	47	3	members	member	NOUN
arjefm-1242	47	4	can	can	AUX
arjefm-1242	47	5	also	also	ADV
arjefm-1242	47	6	enhance	enhance	VERB
arjefm-1242	47	7	a	a	DET
arjefm-1242	47	8	firm	firm	NOUN
arjefm-1242	47	9	’s	’s	PART
arjefm-1242	47	10	image	image	NOUN
arjefm-1242	47	11	and	and	CCONJ
arjefm-1242	47	12	strengthen	strengthen	VERB
arjefm-1242	47	13	its	its	PRON
arjefm-1242	47	14	relationship	relationship	NOUN
arjefm-1242	47	15	with	with	ADP
arjefm-1242	47	16	stakeholders	stakeholder	NOUN
arjefm-1242	47	17	(	(	PUNCT
arjefm-1242	47	18	saeed	saeed	PROPN
arjefm-1242	47	19	,	,	PUNCT
arjefm-1242	47	20	mukarram	mukarram	NOUN
arjefm-1242	47	21	&	&	CCONJ
arjefm-1242	47	22	belghitar	belghitar	NOUN
arjefm-1242	47	23	,	,	PUNCT
arjefm-1242	47	24	2021	2021	NUM
arjefm-1242	47	25	)	)	PUNCT
arjefm-1242	47	26	.	.	PUNCT
arjefm-1242	48	1	conyon	conyon	NOUN
arjefm-1242	48	2	and	and	CCONJ
arjefm-1242	48	3	he	he	PRON
arjefm-1242	48	4	(	(	PUNCT
arjefm-1242	48	5	2017	2017	NUM
arjefm-1242	48	6	)	)	PUNCT
arjefm-1242	48	7	found	find	VERB
arjefm-1242	48	8	that	that	SCONJ
arjefm-1242	48	9	women	woman	NOUN
arjefm-1242	48	10	contribute	contribute	VERB
arjefm-1242	48	11	positively	positively	ADV
arjefm-1242	48	12	to	to	ADP
arjefm-1242	48	13	company	company	NOUN
arjefm-1242	48	14	profits	profit	NOUN
arjefm-1242	48	15	,	,	PUNCT
arjefm-1242	48	16	while	while	SCONJ
arjefm-1242	48	17	thrikawala	thrikawala	NOUN
arjefm-1242	48	18	(	(	PUNCT
arjefm-1242	48	19	2016	2016	NUM
arjefm-1242	48	20	)	)	PUNCT
arjefm-1242	48	21	showed	show	VERB
arjefm-1242	48	22	that	that	SCONJ
arjefm-1242	48	23	having	have	VERB
arjefm-1242	48	24	female	female	ADJ
arjefm-1242	48	25	leadership	leadership	NOUN
arjefm-1242	48	26	in	in	ADP
arjefm-1242	48	27	financial	financial	ADJ
arjefm-1242	48	28	institutions	institution	NOUN
arjefm-1242	48	29	in	in	ADP
arjefm-1242	48	30	sri	sri	PROPN
arjefm-1242	48	31	lanka	lanka	PROPN
arjefm-1242	48	32	and	and	CCONJ
arjefm-1242	48	33	india	india	PROPN
arjefm-1242	48	34	boosted	boost	VERB
arjefm-1242	48	35	financial	financial	ADJ
arjefm-1242	48	36	performance	performance	NOUN
arjefm-1242	48	37	over	over	ADP
arjefm-1242	48	38	time	time	NOUN
arjefm-1242	48	39	.	.	PUNCT
arjefm-1242	49	1	much	much	ADJ
arjefm-1242	49	2	of	of	ADP
arjefm-1242	49	3	the	the	DET
arjefm-1242	49	4	research	research	NOUN
arjefm-1242	49	5	linking	link	VERB
arjefm-1242	49	6	board	board	NOUN
arjefm-1242	49	7	diversity	diversity	NOUN
arjefm-1242	49	8	to	to	ADP
arjefm-1242	49	9	company	company	NOUN
arjefm-1242	49	10	performance	performance	NOUN
arjefm-1242	49	11	comes	come	VERB
arjefm-1242	49	12	from	from	ADP
arjefm-1242	49	13	developed	developed	ADJ
arjefm-1242	49	14	countries	country	NOUN
arjefm-1242	49	15	like	like	ADP
arjefm-1242	49	16	the	the	DET
arjefm-1242	49	17	us	us	PROPN
arjefm-1242	49	18	and	and	CCONJ
arjefm-1242	49	19	uk	uk	PROPN
arjefm-1242	49	20	.	.	PROPN
arjefm-1242	50	1	in	in	ADP
arjefm-1242	50	2	the	the	DET
arjefm-1242	50	3	us	us	PROPN
arjefm-1242	50	4	,	,	PUNCT
arjefm-1242	50	5	female	female	ADJ
arjefm-1242	50	6	board	board	NOUN
arjefm-1242	50	7	representation	representation	NOUN
arjefm-1242	50	8	rose	rise	VERB
arjefm-1242	50	9	from	from	ADP
arjefm-1242	50	10	3.7	3.7	NUM
arjefm-1242	50	11	%	%	NOUN
arjefm-1242	50	12	in	in	ADP
arjefm-1242	50	13	1993	1993	NUM
arjefm-1242	50	14	to	to	ADP
arjefm-1242	50	15	8.6	8.6	NUM
arjefm-1242	50	16	%	%	NOUN
arjefm-1242	50	17	in	in	ADP
arjefm-1242	50	18	2003	2003	NUM
arjefm-1242	50	19	(	(	PUNCT
arjefm-1242	50	20	canyon	canyon	PROPN
arjefm-1242	50	21	&	&	CCONJ
arjefm-1242	50	22	mallin	mallin	PROPN
arjefm-1242	50	23	,	,	PUNCT
arjefm-1242	50	24	1997	1997	NUM
arjefm-1242	50	25	,	,	PUNCT
arjefm-1242	50	26	singh	singh	PROPN
arjefm-1242	50	27	&	&	CCONJ
arjefm-1242	50	28	vinnicombe	vinnicombe	PROPN
arjefm-1242	50	29	,	,	PUNCT
arjefm-1242	50	30	2004	2004	NUM
arjefm-1242	50	31	)	)	PUNCT
arjefm-1242	50	32	.	.	PUNCT
arjefm-1242	51	1	the	the	DET
arjefm-1242	51	2	uk	uk	PROPN
arjefm-1242	51	3	has	have	AUX
arjefm-1242	51	4	also	also	ADV
arjefm-1242	51	5	seen	see	VERB
arjefm-1242	51	6	a	a	DET
arjefm-1242	51	7	similar	similar	ADJ
arjefm-1242	51	8	increase	increase	NOUN
arjefm-1242	51	9	since	since	SCONJ
arjefm-1242	51	10	1999	1999	NUM
arjefm-1242	51	11	(	(	PUNCT
arjefm-1242	51	12	grosvold	grosvold	ADJ
arjefm-1242	51	13	,	,	PUNCT
arjefm-1242	51	14	brammer	brammer	PROPN
arjefm-1242	51	15	&	&	CCONJ
arjefm-1242	51	16	rayton	rayton	PROPN
arjefm-1242	51	17	,	,	PUNCT
arjefm-1242	51	18	2007	2007	NUM
arjefm-1242	51	19	)	)	PUNCT
arjefm-1242	51	20	.	.	PUNCT
arjefm-1242	52	1	despite	despite	SCONJ
arjefm-1242	52	2	these	these	DET
arjefm-1242	52	3	international	international	ADJ
arjefm-1242	52	4	developments	development	NOUN
arjefm-1242	52	5	,	,	PUNCT
arjefm-1242	52	6	nigerian	nigerian	ADJ
arjefm-1242	52	7	company	company	NOUN
arjefm-1242	52	8	boards	board	NOUN
arjefm-1242	52	9	are	be	AUX
arjefm-1242	52	10	still	still	ADV
arjefm-1242	52	11	mostly	mostly	ADV
arjefm-1242	52	12	dominated	dominate	VERB
arjefm-1242	52	13	by	by	ADP
arjefm-1242	52	14	men	man	NOUN
arjefm-1242	52	15	,	,	PUNCT
arjefm-1242	52	16	with	with	ADP
arjefm-1242	52	17	little	little	ADJ
arjefm-1242	52	18	focus	focus	NOUN
arjefm-1242	52	19	on	on	ADP
arjefm-1242	52	20	the	the	DET
arjefm-1242	52	21	role	role	NOUN
arjefm-1242	52	22	of	of	ADP
arjefm-1242	52	23	women	woman	NOUN
arjefm-1242	52	24	in	in	ADP
arjefm-1242	52	25	corporate	corporate	ADJ
arjefm-1242	52	26	governance	governance	NOUN
arjefm-1242	52	27	research	research	NOUN
arjefm-1242	52	28	(	(	PUNCT
arjefm-1242	52	29	ujunwa	ujunwa	PROPN
arjefm-1242	52	30	,	,	PUNCT
arjefm-1242	52	31	okoyeuzu	okoyeuzu	PROPN
arjefm-1242	52	32	&	&	CCONJ
arjefm-1242	52	33	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	52	34	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	52	35	american	american	PROPN
arjefm-1242	52	36	research	research	PROPN
arjefm-1242	52	37	journal	journal	PROPN
arjefm-1242	52	38	of	of	ADP
arjefm-1242	52	39	economics	economic	NOUN
arjefm-1242	52	40	,	,	PUNCT
arjefm-1242	52	41	finance	finance	NOUN
arjefm-1242	52	42	and	and	CCONJ
arjefm-1242	52	43	management	management	NOUN
arjefm-1242	52	44	volume	volume	NOUN
arjefm-1242	52	45	13	13	NUM
arjefm-1242	52	46	issue	issue	NOUN
arjefm-1242	52	47	3	3	NUM
arjefm-1242	52	48	,	,	PUNCT
arjefm-1242	52	49	july	july	PROPN
arjefm-1242	52	50	-	-	PUNCT
arjefm-1242	52	51	september	september	PROPN
arjefm-1242	52	52	2025	2025	NUM
arjefm-1242	52	53	issn	issn	NOUN
arjefm-1242	52	54	:	:	PUNCT
arjefm-1242	52	55	2836	2836	NUM
arjefm-1242	52	56	-	-	SYM
arjefm-1242	52	57	9416	9416	NUM
arjefm-1242	52	58	impact	impact	NOUN
arjefm-1242	52	59	factor	factor	NOUN
arjefm-1242	52	60	:	:	PUNCT
arjefm-1242	52	61	6.41	6.41	NUM
arjefm-1242	52	62	journal	journal	NOUN
arjefm-1242	52	63	homepage	homepage	NOUN
arjefm-1242	52	64	:	:	PUNCT
arjefm-1242	52	65	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	52	66	email	email	NOUN
arjefm-1242	52	67	:	:	PUNCT
arjefm-1242	52	68	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	52	69	official	official	ADJ
arjefm-1242	52	70	journal	journal	PROPN
arjefm-1242	52	71	of	of	ADP
arjefm-1242	52	72	america	america	PROPN
arjefm-1242	52	73	serial	serial	PROPN
arjefm-1242	52	74	publication	publication	NOUN
arjefm-1242	52	75	american	american	PROPN
arjefm-1242	52	76	research	research	PROPN
arjefm-1242	52	77	journal	journal	PROPN
arjefm-1242	52	78	of	of	ADP
arjefm-1242	52	79	economics	economic	NOUN
arjefm-1242	52	80	,	,	PUNCT
arjefm-1242	52	81	finance	finance	NOUN
arjefm-1242	52	82	and	and	CCONJ
arjefm-1242	52	83	management	management	NOUN
arjefm-1242	52	84	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	52	85	,	,	PUNCT
arjefm-1242	52	86	email	email	NOUN
arjefm-1242	52	87	:	:	PUNCT
arjefm-1242	52	88	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	53	1	94	94	NUM
arjefm-1242	54	1	|	|	ADV
arjefm-1242	54	2	p	p	X
arjefm-1242	54	3	a	a	DET
arjefm-1242	54	4	g	g	NOUN
arjefm-1242	54	5	e	e	NOUN
arjefm-1242	54	6	nwakoby	nwakoby	NOUN
arjefm-1242	54	7	,	,	PUNCT
arjefm-1242	54	8	2012	2012	NUM
arjefm-1242	54	9	)	)	PUNCT
arjefm-1242	54	10	.	.	PUNCT
arjefm-1242	55	1	while	while	SCONJ
arjefm-1242	55	2	many	many	ADJ
arjefm-1242	55	3	studies	study	NOUN
arjefm-1242	55	4	have	have	AUX
arjefm-1242	55	5	been	be	AUX
arjefm-1242	55	6	carried	carry	VERB
arjefm-1242	55	7	out	out	ADP
arjefm-1242	55	8	abroad	abroad	ADV
arjefm-1242	55	9	,	,	PUNCT
arjefm-1242	55	10	there	there	PRON
arjefm-1242	55	11	is	be	VERB
arjefm-1242	55	12	limited	limited	ADJ
arjefm-1242	55	13	research	research	NOUN
arjefm-1242	55	14	within	within	ADP
arjefm-1242	55	15	nigeria	nigeria	PROPN
arjefm-1242	55	16	that	that	PRON
arjefm-1242	55	17	covers	cover	VERB
arjefm-1242	55	18	all	all	DET
arjefm-1242	55	19	the	the	DET
arjefm-1242	55	20	relevant	relevant	ADJ
arjefm-1242	55	21	governance	governance	NOUN
arjefm-1242	55	22	factors	factor	NOUN
arjefm-1242	55	23	,	,	PUNCT
arjefm-1242	55	24	especially	especially	ADV
arjefm-1242	55	25	in	in	ADP
arjefm-1242	55	26	studies	study	NOUN
arjefm-1242	55	27	conducted	conduct	VERB
arjefm-1242	55	28	up	up	ADP
arjefm-1242	55	29	to	to	ADP
arjefm-1242	55	30	2023	2023	NUM
arjefm-1242	55	31	.	.	PUNCT
arjefm-1242	56	1	this	this	PRON
arjefm-1242	56	2	creates	create	VERB
arjefm-1242	56	3	a	a	DET
arjefm-1242	56	4	gap	gap	NOUN
arjefm-1242	56	5	in	in	ADP
arjefm-1242	56	6	the	the	DET
arjefm-1242	56	7	literature	literature	NOUN
arjefm-1242	56	8	.	.	PUNCT
arjefm-1242	57	1	therefore	therefore	ADV
arjefm-1242	57	2	,	,	PUNCT
arjefm-1242	57	3	this	this	DET
arjefm-1242	57	4	study	study	NOUN
arjefm-1242	57	5	is	be	AUX
arjefm-1242	57	6	timely	timely	ADJ
arjefm-1242	57	7	and	and	CCONJ
arjefm-1242	57	8	important	important	ADJ
arjefm-1242	57	9	.	.	PUNCT
arjefm-1242	58	1	it	it	PRON
arjefm-1242	58	2	seeks	seek	VERB
arjefm-1242	58	3	to	to	PART
arjefm-1242	58	4	fill	fill	VERB
arjefm-1242	58	5	this	this	DET
arjefm-1242	58	6	gap	gap	NOUN
arjefm-1242	58	7	by	by	ADP
arjefm-1242	58	8	exploring	explore	VERB
arjefm-1242	58	9	how	how	SCONJ
arjefm-1242	58	10	corporate	corporate	ADJ
arjefm-1242	58	11	governance	governance	NOUN
arjefm-1242	58	12	factors	factor	NOUN
arjefm-1242	58	13	,	,	PUNCT
arjefm-1242	58	14	such	such	ADJ
arjefm-1242	58	15	as	as	ADP
arjefm-1242	58	16	board	board	NOUN
arjefm-1242	58	17	size	size	NOUN
arjefm-1242	58	18	,	,	PUNCT
arjefm-1242	58	19	independence	independence	NOUN
arjefm-1242	58	20	of	of	ADP
arjefm-1242	58	21	audit	audit	NOUN
arjefm-1242	58	22	committees	committee	NOUN
arjefm-1242	58	23	,	,	PUNCT
arjefm-1242	58	24	and	and	CCONJ
arjefm-1242	58	25	gender	gender	NOUN
arjefm-1242	58	26	diversity	diversity	NOUN
arjefm-1242	58	27	on	on	ADP
arjefm-1242	58	28	the	the	DET
arjefm-1242	58	29	board	board	NOUN
arjefm-1242	58	30	,	,	PUNCT
arjefm-1242	58	31	affect	affect	VERB
arjefm-1242	58	32	the	the	DET
arjefm-1242	58	33	financial	financial	ADJ
arjefm-1242	58	34	performance	performance	NOUN
arjefm-1242	58	35	of	of	ADP
arjefm-1242	58	36	listed	list	VERB
arjefm-1242	58	37	manufacturing	manufacturing	NOUN
arjefm-1242	58	38	firms	firm	NOUN
arjefm-1242	58	39	in	in	ADP
arjefm-1242	58	40	nigeria	nigeria	PROPN
arjefm-1242	58	41	.	.	PUNCT
arjefm-1242	59	1	1.3	1.3	NUM
arjefm-1242	59	2	objectives	objective	NOUN
arjefm-1242	59	3	of	of	ADP
arjefm-1242	59	4	the	the	DET
arjefm-1242	59	5	study	study	NOUN
arjefm-1242	59	6	the	the	DET
arjefm-1242	59	7	general	general	ADJ
arjefm-1242	59	8	aim	aim	NOUN
arjefm-1242	59	9	of	of	ADP
arjefm-1242	59	10	this	this	DET
arjefm-1242	59	11	research	research	NOUN
arjefm-1242	59	12	is	be	AUX
arjefm-1242	59	13	to	to	PART
arjefm-1242	59	14	explore	explore	VERB
arjefm-1242	59	15	how	how	SCONJ
arjefm-1242	59	16	corporate	corporate	ADJ
arjefm-1242	59	17	governance	governance	NOUN
arjefm-1242	59	18	practices	practice	NOUN
arjefm-1242	59	19	influence	influence	VERB
arjefm-1242	59	20	the	the	DET
arjefm-1242	59	21	performance	performance	NOUN
arjefm-1242	59	22	of	of	ADP
arjefm-1242	59	23	publicly	publicly	ADV
arjefm-1242	59	24	listed	list	VERB
arjefm-1242	59	25	manufacturing	manufacturing	NOUN
arjefm-1242	59	26	firms	firm	NOUN
arjefm-1242	59	27	in	in	ADP
arjefm-1242	59	28	nigeria	nigeria	PROPN
arjefm-1242	59	29	.	.	PUNCT
arjefm-1242	60	1	specifically	specifically	ADV
arjefm-1242	60	2	,	,	PUNCT
arjefm-1242	60	3	the	the	DET
arjefm-1242	60	4	study	study	NOUN
arjefm-1242	60	5	seeks	seek	VERB
arjefm-1242	60	6	to	to	PART
arjefm-1242	60	7	:	:	PUNCT
arjefm-1242	60	8	1	1	X
arjefm-1242	60	9	.	.	X
arjefm-1242	60	10	determine	determine	VERB
arjefm-1242	60	11	whether	whether	SCONJ
arjefm-1242	60	12	the	the	DET
arjefm-1242	60	13	number	number	NOUN
arjefm-1242	60	14	of	of	ADP
arjefm-1242	60	15	board	board	NOUN
arjefm-1242	60	16	members	member	NOUN
arjefm-1242	60	17	(	(	PUNCT
arjefm-1242	60	18	board	board	NOUN
arjefm-1242	60	19	size	size	NOUN
arjefm-1242	60	20	)	)	PUNCT
arjefm-1242	60	21	has	have	VERB
arjefm-1242	60	22	any	any	DET
arjefm-1242	60	23	effect	effect	NOUN
arjefm-1242	60	24	on	on	ADP
arjefm-1242	60	25	how	how	SCONJ
arjefm-1242	60	26	well	well	ADV
arjefm-1242	60	27	these	these	DET
arjefm-1242	60	28	companies	company	NOUN
arjefm-1242	60	29	perform	perform	VERB
arjefm-1242	60	30	.	.	PUNCT
arjefm-1242	61	1	2	2	X
arjefm-1242	61	2	.	.	X
arjefm-1242	61	3	assess	assess	VERB
arjefm-1242	61	4	how	how	SCONJ
arjefm-1242	61	5	having	have	VERB
arjefm-1242	61	6	independent	independent	ADJ
arjefm-1242	61	7	board	board	NOUN
arjefm-1242	61	8	members	member	NOUN
arjefm-1242	61	9	affects	affect	VERB
arjefm-1242	61	10	company	company	NOUN
arjefm-1242	61	11	performance	performance	NOUN
arjefm-1242	61	12	.	.	PUNCT
arjefm-1242	62	1	3	3	X
arjefm-1242	62	2	.	.	X
arjefm-1242	62	3	explore	explore	VERB
arjefm-1242	62	4	the	the	DET
arjefm-1242	62	5	role	role	NOUN
arjefm-1242	62	6	of	of	ADP
arjefm-1242	62	7	gender	gender	NOUN
arjefm-1242	62	8	diversity	diversity	NOUN
arjefm-1242	62	9	on	on	ADP
arjefm-1242	62	10	the	the	DET
arjefm-1242	62	11	board	board	NOUN
arjefm-1242	62	12	,	,	PUNCT
arjefm-1242	62	13	particularly	particularly	ADV
arjefm-1242	62	14	the	the	DET
arjefm-1242	62	15	presence	presence	NOUN
arjefm-1242	62	16	of	of	ADP
arjefm-1242	62	17	women	woman	NOUN
arjefm-1242	62	18	,	,	PUNCT
arjefm-1242	62	19	and	and	CCONJ
arjefm-1242	62	20	how	how	SCONJ
arjefm-1242	62	21	it	it	PRON
arjefm-1242	62	22	influences	influence	VERB
arjefm-1242	62	23	company	company	NOUN
arjefm-1242	62	24	performance	performance	NOUN
arjefm-1242	62	25	.	.	PUNCT
arjefm-1242	63	1	4	4	X
arjefm-1242	63	2	.	.	X
arjefm-1242	63	3	evaluate	evaluate	VERB
arjefm-1242	63	4	whether	whether	SCONJ
arjefm-1242	63	5	the	the	DET
arjefm-1242	63	6	size	size	NOUN
arjefm-1242	63	7	of	of	ADP
arjefm-1242	63	8	the	the	DET
arjefm-1242	63	9	audit	audit	NOUN
arjefm-1242	63	10	committee	committee	NOUN
arjefm-1242	63	11	contributes	contribute	VERB
arjefm-1242	63	12	positively	positively	ADV
arjefm-1242	63	13	or	or	CCONJ
arjefm-1242	63	14	negatively	negatively	ADV
arjefm-1242	63	15	to	to	ADP
arjefm-1242	63	16	firm	firm	ADJ
arjefm-1242	63	17	performance	performance	NOUN
arjefm-1242	63	18	.	.	PUNCT
arjefm-1242	64	1	1.5	1.5	NUM
arjefm-1242	64	2	research	research	NOUN
arjefm-1242	64	3	question	question	NOUN
arjefm-1242	64	4	to	to	PART
arjefm-1242	64	5	guide	guide	VERB
arjefm-1242	64	6	this	this	DET
arjefm-1242	64	7	investigation	investigation	NOUN
arjefm-1242	64	8	,	,	PUNCT
arjefm-1242	64	9	the	the	DET
arjefm-1242	64	10	study	study	NOUN
arjefm-1242	64	11	will	will	AUX
arjefm-1242	64	12	address	address	VERB
arjefm-1242	64	13	the	the	DET
arjefm-1242	64	14	following	follow	VERB
arjefm-1242	64	15	questions	question	NOUN
arjefm-1242	64	16	:	:	PUNCT
arjefm-1242	64	17	1	1	X
arjefm-1242	64	18	.	.	PUNCT
arjefm-1242	64	19	does	do	AUX
arjefm-1242	64	20	the	the	DET
arjefm-1242	64	21	number	number	NOUN
arjefm-1242	64	22	of	of	ADP
arjefm-1242	64	23	board	board	NOUN
arjefm-1242	64	24	members	member	NOUN
arjefm-1242	64	25	impact	impact	VERB
arjefm-1242	64	26	the	the	DET
arjefm-1242	64	27	performance	performance	NOUN
arjefm-1242	64	28	of	of	ADP
arjefm-1242	64	29	listed	list	VERB
arjefm-1242	64	30	manufacturing	manufacturing	NOUN
arjefm-1242	64	31	companies	company	NOUN
arjefm-1242	64	32	in	in	ADP
arjefm-1242	64	33	nigeria	nigeria	PROPN
arjefm-1242	64	34	?	?	PUNCT
arjefm-1242	65	1	2	2	X
arjefm-1242	65	2	.	.	X
arjefm-1242	65	3	how	how	SCONJ
arjefm-1242	65	4	does	do	AUX
arjefm-1242	65	5	the	the	DET
arjefm-1242	65	6	presence	presence	NOUN
arjefm-1242	65	7	of	of	ADP
arjefm-1242	65	8	independent	independent	ADJ
arjefm-1242	65	9	directors	director	NOUN
arjefm-1242	65	10	affect	affect	VERB
arjefm-1242	65	11	the	the	DET
arjefm-1242	65	12	performance	performance	NOUN
arjefm-1242	65	13	of	of	ADP
arjefm-1242	65	14	these	these	DET
arjefm-1242	65	15	companies	company	NOUN
arjefm-1242	65	16	?	?	PUNCT
arjefm-1242	66	1	3	3	X
arjefm-1242	66	2	.	.	X
arjefm-1242	66	3	what	what	DET
arjefm-1242	66	4	effect	effect	NOUN
arjefm-1242	66	5	does	do	AUX
arjefm-1242	66	6	having	have	VERB
arjefm-1242	66	7	both	both	CCONJ
arjefm-1242	66	8	male	male	ADJ
arjefm-1242	66	9	and	and	CCONJ
arjefm-1242	66	10	female	female	ADJ
arjefm-1242	66	11	members	member	NOUN
arjefm-1242	66	12	on	on	ADP
arjefm-1242	66	13	the	the	DET
arjefm-1242	66	14	board	board	NOUN
arjefm-1242	66	15	have	have	VERB
arjefm-1242	66	16	on	on	ADP
arjefm-1242	66	17	company	company	NOUN
arjefm-1242	66	18	performance	performance	NOUN
arjefm-1242	66	19	?	?	PUNCT
arjefm-1242	67	1	4	4	X
arjefm-1242	67	2	.	.	PUNCT
arjefm-1242	67	3	does	do	AUX
arjefm-1242	67	4	the	the	DET
arjefm-1242	67	5	size	size	NOUN
arjefm-1242	67	6	of	of	ADP
arjefm-1242	67	7	a	a	DET
arjefm-1242	67	8	company	company	NOUN
arjefm-1242	67	9	's	's	PART
arjefm-1242	67	10	audit	audit	NOUN
arjefm-1242	67	11	committee	committee	NOUN
arjefm-1242	67	12	influence	influence	VERB
arjefm-1242	67	13	its	its	PRON
arjefm-1242	67	14	financial	financial	ADJ
arjefm-1242	67	15	or	or	CCONJ
arjefm-1242	67	16	operational	operational	ADJ
arjefm-1242	67	17	performance	performance	NOUN
arjefm-1242	67	18	?	?	PUNCT
arjefm-1242	68	1	1.6	1.6	NUM
arjefm-1242	68	2	research	research	NOUN
arjefm-1242	68	3	hypotheses	hypothese	VERB
arjefm-1242	68	4	the	the	DET
arjefm-1242	68	5	following	follow	VERB
arjefm-1242	68	6	hypotheses	hypothesis	NOUN
arjefm-1242	68	7	will	will	AUX
arjefm-1242	68	8	be	be	AUX
arjefm-1242	68	9	tested	test	VERB
arjefm-1242	68	10	,	,	PUNCT
arjefm-1242	68	11	stated	state	VERB
arjefm-1242	68	12	in	in	ADP
arjefm-1242	68	13	their	their	PRON
arjefm-1242	68	14	null	null	ADJ
arjefm-1242	68	15	form	form	NOUN
arjefm-1242	68	16	:	:	PUNCT
arjefm-1242	68	17	h01	h01	NOUN
arjefm-1242	68	18	:	:	PUNCT
arjefm-1242	68	19	board	board	NOUN
arjefm-1242	68	20	size	size	NOUN
arjefm-1242	68	21	has	have	VERB
arjefm-1242	68	22	no	no	DET
arjefm-1242	68	23	significant	significant	ADJ
arjefm-1242	68	24	effect	effect	NOUN
arjefm-1242	68	25	on	on	ADP
arjefm-1242	68	26	the	the	DET
arjefm-1242	68	27	performance	performance	NOUN
arjefm-1242	68	28	of	of	ADP
arjefm-1242	68	29	listed	list	VERB
arjefm-1242	68	30	manufacturing	manufacturing	NOUN
arjefm-1242	68	31	companies	company	NOUN
arjefm-1242	68	32	in	in	ADP
arjefm-1242	68	33	nigeria	nigeria	PROPN
arjefm-1242	68	34	.	.	PUNCT
arjefm-1242	69	1	h02	h02	PROPN
arjefm-1242	69	2	:	:	PUNCT
arjefm-1242	69	3	board	board	NOUN
arjefm-1242	69	4	independence	independence	NOUN
arjefm-1242	69	5	does	do	AUX
arjefm-1242	69	6	not	not	PART
arjefm-1242	69	7	significantly	significantly	ADV
arjefm-1242	69	8	affect	affect	VERB
arjefm-1242	69	9	the	the	DET
arjefm-1242	69	10	performance	performance	NOUN
arjefm-1242	69	11	of	of	ADP
arjefm-1242	69	12	listed	list	VERB
arjefm-1242	69	13	manufacturing	manufacturing	NOUN
arjefm-1242	69	14	companies	company	NOUN
arjefm-1242	69	15	in	in	ADP
arjefm-1242	69	16	nigeria	nigeria	PROPN
arjefm-1242	69	17	.	.	PUNCT
arjefm-1242	70	1	h03	h03	PROPN
arjefm-1242	70	2	:	:	PUNCT
arjefm-1242	70	3	board	board	NOUN
arjefm-1242	70	4	gender	gender	NOUN
arjefm-1242	70	5	diversity	diversity	NOUN
arjefm-1242	70	6	has	have	VERB
arjefm-1242	70	7	no	no	DET
arjefm-1242	70	8	meaningful	meaningful	ADJ
arjefm-1242	70	9	influence	influence	NOUN
arjefm-1242	70	10	on	on	ADP
arjefm-1242	70	11	the	the	DET
arjefm-1242	70	12	performance	performance	NOUN
arjefm-1242	70	13	of	of	ADP
arjefm-1242	70	14	listed	list	VERB
arjefm-1242	70	15	manufacturing	manufacturing	NOUN
arjefm-1242	70	16	companies	company	NOUN
arjefm-1242	70	17	in	in	ADP
arjefm-1242	70	18	nigeria	nigeria	PROPN
arjefm-1242	70	19	.	.	PUNCT
arjefm-1242	71	1	h04	h04	PROPN
arjefm-1242	71	2	:	:	PUNCT
arjefm-1242	71	3	audit	audit	PROPN
arjefm-1242	71	4	committee	committee	NOUN
arjefm-1242	71	5	size	size	NOUN
arjefm-1242	71	6	does	do	AUX
arjefm-1242	71	7	not	not	PART
arjefm-1242	71	8	significantly	significantly	ADV
arjefm-1242	71	9	impact	impact	VERB
arjefm-1242	71	10	the	the	DET
arjefm-1242	71	11	performance	performance	NOUN
arjefm-1242	71	12	of	of	ADP
arjefm-1242	71	13	listed	list	VERB
arjefm-1242	71	14	manufacturing	manufacturing	NOUN
arjefm-1242	71	15	companies	company	NOUN
arjefm-1242	71	16	in	in	ADP
arjefm-1242	71	17	nigeria	nigeria	PROPN
arjefm-1242	71	18	.	.	PUNCT
arjefm-1242	72	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	72	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	73	1	american	american	PROPN
arjefm-1242	73	2	research	research	PROPN
arjefm-1242	73	3	journal	journal	PROPN
arjefm-1242	73	4	of	of	ADP
arjefm-1242	73	5	economics	economic	NOUN
arjefm-1242	73	6	,	,	PUNCT
arjefm-1242	73	7	finance	finance	NOUN
arjefm-1242	73	8	and	and	CCONJ
arjefm-1242	73	9	management	management	NOUN
arjefm-1242	73	10	volume	volume	NOUN
arjefm-1242	73	11	13	13	NUM
arjefm-1242	73	12	issue	issue	NOUN
arjefm-1242	73	13	3	3	NUM
arjefm-1242	73	14	,	,	PUNCT
arjefm-1242	73	15	july	july	PROPN
arjefm-1242	73	16	-	-	PUNCT
arjefm-1242	73	17	september	september	PROPN
arjefm-1242	73	18	2025	2025	NUM
arjefm-1242	73	19	issn	issn	NOUN
arjefm-1242	73	20	:	:	PUNCT
arjefm-1242	73	21	2836	2836	NUM
arjefm-1242	73	22	-	-	SYM
arjefm-1242	73	23	9416	9416	NUM
arjefm-1242	73	24	impact	impact	NOUN
arjefm-1242	73	25	factor	factor	NOUN
arjefm-1242	73	26	:	:	PUNCT
arjefm-1242	73	27	6.41	6.41	NUM
arjefm-1242	73	28	journal	journal	NOUN
arjefm-1242	73	29	homepage	homepage	NOUN
arjefm-1242	73	30	:	:	PUNCT
arjefm-1242	73	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	73	32	email	email	NOUN
arjefm-1242	73	33	:	:	PUNCT
arjefm-1242	73	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	73	35	official	official	ADJ
arjefm-1242	73	36	journal	journal	PROPN
arjefm-1242	73	37	of	of	ADP
arjefm-1242	73	38	america	america	PROPN
arjefm-1242	73	39	serial	serial	PROPN
arjefm-1242	73	40	publication	publication	NOUN
arjefm-1242	73	41	american	american	PROPN
arjefm-1242	73	42	research	research	PROPN
arjefm-1242	73	43	journal	journal	PROPN
arjefm-1242	73	44	of	of	ADP
arjefm-1242	73	45	economics	economic	NOUN
arjefm-1242	73	46	,	,	PUNCT
arjefm-1242	73	47	finance	finance	NOUN
arjefm-1242	73	48	and	and	CCONJ
arjefm-1242	73	49	management	management	NOUN
arjefm-1242	73	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	73	51	,	,	PUNCT
arjefm-1242	73	52	email	email	NOUN
arjefm-1242	73	53	:	:	PUNCT
arjefm-1242	74	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	74	2	95	95	NUM
arjefm-1242	75	1	|	|	ADV
arjefm-1242	75	2	p	p	X
arjefm-1242	75	3	a	a	DET
arjefm-1242	75	4	g	g	NOUN
arjefm-1242	75	5	e	e	NOUN
arjefm-1242	75	6	2	2	NUM
arjefm-1242	75	7	.	.	PUNCT
arjefm-1242	76	1	literature	literature	NOUN
arjefm-1242	76	2	review	review	VERB
arjefm-1242	76	3	2.1	2.1	NUM
arjefm-1242	76	4	conceptual	conceptual	ADJ
arjefm-1242	76	5	review	review	NOUN
arjefm-1242	76	6	firm	firm	ADJ
arjefm-1242	76	7	performance	performance	NOUN
arjefm-1242	76	8	firm	firm	NOUN
arjefm-1242	76	9	performance	performance	NOUN
arjefm-1242	76	10	refers	refer	VERB
arjefm-1242	76	11	to	to	ADP
arjefm-1242	76	12	how	how	SCONJ
arjefm-1242	76	13	well	well	ADV
arjefm-1242	76	14	an	an	DET
arjefm-1242	76	15	organization	organization	NOUN
arjefm-1242	76	16	achieves	achieve	VERB
arjefm-1242	76	17	its	its	PRON
arjefm-1242	76	18	financial	financial	ADJ
arjefm-1242	76	19	,	,	PUNCT
arjefm-1242	76	20	operational	operational	ADJ
arjefm-1242	76	21	,	,	PUNCT
arjefm-1242	76	22	and	and	CCONJ
arjefm-1242	76	23	strategic	strategic	ADJ
arjefm-1242	76	24	objectives	objective	NOUN
arjefm-1242	76	25	.	.	PUNCT
arjefm-1242	77	1	it	it	PRON
arjefm-1242	77	2	is	be	AUX
arjefm-1242	77	3	a	a	DET
arjefm-1242	77	4	core	core	NOUN
arjefm-1242	77	5	concept	concept	NOUN
arjefm-1242	77	6	in	in	ADP
arjefm-1242	77	7	corporate	corporate	ADJ
arjefm-1242	77	8	management	management	NOUN
arjefm-1242	77	9	and	and	CCONJ
arjefm-1242	77	10	has	have	AUX
arjefm-1242	77	11	remained	remain	VERB
arjefm-1242	77	12	a	a	DET
arjefm-1242	77	13	focal	focal	ADJ
arjefm-1242	77	14	point	point	NOUN
arjefm-1242	77	15	for	for	ADP
arjefm-1242	77	16	both	both	CCONJ
arjefm-1242	77	17	academic	academic	ADJ
arjefm-1242	77	18	inquiry	inquiry	NOUN
arjefm-1242	77	19	and	and	CCONJ
arjefm-1242	77	20	business	business	NOUN
arjefm-1242	77	21	practice	practice	NOUN
arjefm-1242	77	22	for	for	ADP
arjefm-1242	77	23	decades	decade	NOUN
arjefm-1242	77	24	.	.	PUNCT
arjefm-1242	78	1	the	the	DET
arjefm-1242	78	2	assessment	assessment	NOUN
arjefm-1242	78	3	of	of	ADP
arjefm-1242	78	4	firm	firm	ADJ
arjefm-1242	78	5	performance	performance	NOUN
arjefm-1242	78	6	provides	provide	VERB
arjefm-1242	78	7	critical	critical	ADJ
arjefm-1242	78	8	insights	insight	NOUN
arjefm-1242	78	9	into	into	ADP
arjefm-1242	78	10	the	the	DET
arjefm-1242	78	11	extent	extent	NOUN
arjefm-1242	78	12	to	to	PART
arjefm-1242	78	13	which	which	PRON
arjefm-1242	78	14	a	a	DET
arjefm-1242	78	15	firm	firm	NOUN
arjefm-1242	78	16	meets	meet	VERB
arjefm-1242	78	17	its	its	PRON
arjefm-1242	78	18	set	set	ADJ
arjefm-1242	78	19	objectives	objective	NOUN
arjefm-1242	78	20	,	,	PUNCT
arjefm-1242	78	21	particularly	particularly	ADV
arjefm-1242	78	22	in	in	ADP
arjefm-1242	78	23	terms	term	NOUN
arjefm-1242	78	24	of	of	ADP
arjefm-1242	78	25	profitability	profitability	NOUN
arjefm-1242	78	26	,	,	PUNCT
arjefm-1242	78	27	growth	growth	NOUN
arjefm-1242	78	28	,	,	PUNCT
arjefm-1242	78	29	market	market	NOUN
arjefm-1242	78	30	competitiveness	competitiveness	NOUN
arjefm-1242	78	31	,	,	PUNCT
arjefm-1242	78	32	sustainability	sustainability	NOUN
arjefm-1242	78	33	,	,	PUNCT
arjefm-1242	78	34	and	and	CCONJ
arjefm-1242	78	35	operational	operational	ADJ
arjefm-1242	78	36	efficiency	efficiency	NOUN
arjefm-1242	78	37	.	.	PUNCT
arjefm-1242	79	1	kajola	kajola	PROPN
arjefm-1242	79	2	(	(	PUNCT
arjefm-1242	79	3	2018	2018	NUM
arjefm-1242	79	4	)	)	PUNCT
arjefm-1242	79	5	defines	define	VERB
arjefm-1242	79	6	firm	firm	ADJ
arjefm-1242	79	7	performance	performance	NOUN
arjefm-1242	79	8	as	as	ADP
arjefm-1242	79	9	the	the	DET
arjefm-1242	79	10	strategic	strategic	ADJ
arjefm-1242	79	11	utilization	utilization	NOUN
arjefm-1242	79	12	of	of	ADP
arjefm-1242	79	13	a	a	DET
arjefm-1242	79	14	company	company	NOUN
arjefm-1242	79	15	’s	’s	PART
arjefm-1242	79	16	financial	financial	ADJ
arjefm-1242	79	17	and	and	CCONJ
arjefm-1242	79	18	nonfinancial	nonfinancial	ADJ
arjefm-1242	79	19	resources	resource	NOUN
arjefm-1242	79	20	to	to	PART
arjefm-1242	79	21	achieve	achieve	VERB
arjefm-1242	79	22	its	its	PRON
arjefm-1242	79	23	corporate	corporate	ADJ
arjefm-1242	79	24	objectives	objective	NOUN
arjefm-1242	79	25	.	.	PUNCT
arjefm-1242	80	1	according	accord	VERB
arjefm-1242	80	2	to	to	ADP
arjefm-1242	80	3	kajola	kajola	PROPN
arjefm-1242	80	4	,	,	PUNCT
arjefm-1242	80	5	a	a	DET
arjefm-1242	80	6	company	company	NOUN
arjefm-1242	80	7	’s	’s	PART
arjefm-1242	80	8	ability	ability	NOUN
arjefm-1242	80	9	to	to	PART
arjefm-1242	80	10	sustain	sustain	VERB
arjefm-1242	80	11	its	its	PRON
arjefm-1242	80	12	operations	operation	NOUN
arjefm-1242	80	13	and	and	CCONJ
arjefm-1242	80	14	explore	explore	VERB
arjefm-1242	80	15	future	future	ADJ
arjefm-1242	80	16	growth	growth	NOUN
arjefm-1242	80	17	opportunities	opportunity	NOUN
arjefm-1242	80	18	is	be	AUX
arjefm-1242	80	19	largely	largely	ADV
arjefm-1242	80	20	dependent	dependent	ADJ
arjefm-1242	80	21	on	on	ADP
arjefm-1242	80	22	its	its	PRON
arjefm-1242	80	23	financial	financial	ADJ
arjefm-1242	80	24	performance	performance	NOUN
arjefm-1242	80	25	.	.	PUNCT
arjefm-1242	81	1	similarly	similarly	ADV
arjefm-1242	81	2	,	,	PUNCT
arjefm-1242	81	3	mirza	mirza	PROPN
arjefm-1242	81	4	and	and	CCONJ
arjefm-1242	81	5	javed	javed	ADJ
arjefm-1242	81	6	(	(	PUNCT
arjefm-1242	81	7	2013	2013	NUM
arjefm-1242	81	8	)	)	PUNCT
arjefm-1242	81	9	describe	describe	VERB
arjefm-1242	81	10	firm	firm	ADJ
arjefm-1242	81	11	performance	performance	NOUN
arjefm-1242	81	12	as	as	ADP
arjefm-1242	81	13	an	an	DET
arjefm-1242	81	14	organization	organization	NOUN
arjefm-1242	81	15	’s	’s	PART
arjefm-1242	81	16	capacity	capacity	NOUN
arjefm-1242	81	17	to	to	PART
arjefm-1242	81	18	efficiently	efficiently	ADV
arjefm-1242	81	19	mobilize	mobilize	VERB
arjefm-1242	81	20	its	its	PRON
arjefm-1242	81	21	available	available	ADJ
arjefm-1242	81	22	resources	resource	NOUN
arjefm-1242	81	23	to	to	PART
arjefm-1242	81	24	achieve	achieve	VERB
arjefm-1242	81	25	desired	desire	VERB
arjefm-1242	81	26	outcomes	outcome	NOUN
arjefm-1242	81	27	.	.	PUNCT
arjefm-1242	82	1	firm	firm	ADJ
arjefm-1242	82	2	performance	performance	NOUN
arjefm-1242	82	3	is	be	AUX
arjefm-1242	82	4	broadly	broadly	ADV
arjefm-1242	82	5	categorized	categorize	VERB
arjefm-1242	82	6	into	into	ADP
arjefm-1242	82	7	two	two	NUM
arjefm-1242	82	8	dimensions	dimension	NOUN
arjefm-1242	82	9	:	:	PUNCT
arjefm-1242	82	10	financial	financial	ADJ
arjefm-1242	82	11	performance	performance	NOUN
arjefm-1242	82	12	and	and	CCONJ
arjefm-1242	82	13	non	non	ADJ
arjefm-1242	82	14	-	-	ADJ
arjefm-1242	82	15	financial	financial	ADJ
arjefm-1242	82	16	performance	performance	NOUN
arjefm-1242	82	17	.	.	PUNCT
arjefm-1242	83	1	financial	financial	ADJ
arjefm-1242	83	2	performance	performance	NOUN
arjefm-1242	83	3	refers	refer	VERB
arjefm-1242	83	4	to	to	ADP
arjefm-1242	83	5	the	the	DET
arjefm-1242	83	6	quantifiable	quantifiable	ADJ
arjefm-1242	83	7	outcomes	outcome	NOUN
arjefm-1242	83	8	that	that	PRON
arjefm-1242	83	9	reflect	reflect	VERB
arjefm-1242	83	10	how	how	SCONJ
arjefm-1242	83	11	effectively	effectively	ADV
arjefm-1242	83	12	a	a	DET
arjefm-1242	83	13	firm	firm	NOUN
arjefm-1242	83	14	manages	manage	VERB
arjefm-1242	83	15	its	its	PRON
arjefm-1242	83	16	financial	financial	ADJ
arjefm-1242	83	17	resources	resource	NOUN
arjefm-1242	83	18	to	to	PART
arjefm-1242	83	19	generate	generate	VERB
arjefm-1242	83	20	profits	profit	NOUN
arjefm-1242	83	21	and	and	CCONJ
arjefm-1242	83	22	increase	increase	VERB
arjefm-1242	83	23	shareholder	shareholder	NOUN
arjefm-1242	83	24	wealth	wealth	NOUN
arjefm-1242	83	25	.	.	PUNCT
arjefm-1242	84	1	common	common	ADJ
arjefm-1242	84	2	financial	financial	ADJ
arjefm-1242	84	3	performance	performance	NOUN
arjefm-1242	84	4	indicators	indicator	NOUN
arjefm-1242	84	5	include	include	VERB
arjefm-1242	84	6	return	return	NOUN
arjefm-1242	84	7	on	on	ADP
arjefm-1242	84	8	assets	asset	NOUN
arjefm-1242	84	9	(	(	PUNCT
arjefm-1242	84	10	roa	roa	NOUN
arjefm-1242	84	11	)	)	PUNCT
arjefm-1242	84	12	,	,	PUNCT
arjefm-1242	84	13	return	return	VERB
arjefm-1242	84	14	on	on	ADP
arjefm-1242	84	15	equity	equity	NOUN
arjefm-1242	84	16	(	(	PUNCT
arjefm-1242	84	17	roe	roe	PROPN
arjefm-1242	84	18	)	)	PUNCT
arjefm-1242	84	19	,	,	PUNCT
arjefm-1242	84	20	return	return	VERB
arjefm-1242	84	21	on	on	ADP
arjefm-1242	84	22	investment	investment	NOUN
arjefm-1242	84	23	(	(	PUNCT
arjefm-1242	84	24	roi	roi	NOUN
arjefm-1242	84	25	)	)	PUNCT
arjefm-1242	84	26	,	,	PUNCT
arjefm-1242	84	27	net	net	ADJ
arjefm-1242	84	28	profit	profit	NOUN
arjefm-1242	84	29	margin	margin	NOUN
arjefm-1242	84	30	,	,	PUNCT
arjefm-1242	84	31	and	and	CCONJ
arjefm-1242	84	32	earnings	earning	NOUN
arjefm-1242	84	33	per	per	ADP
arjefm-1242	84	34	share	share	NOUN
arjefm-1242	84	35	(	(	PUNCT
arjefm-1242	84	36	eps	eps	PROPN
arjefm-1242	84	37	)	)	PUNCT
arjefm-1242	84	38	.	.	PUNCT
arjefm-1242	85	1	non	non	ADJ
arjefm-1242	85	2	-	-	ADJ
arjefm-1242	85	3	financial	financial	ADJ
arjefm-1242	85	4	performance	performance	NOUN
arjefm-1242	85	5	,	,	PUNCT
arjefm-1242	85	6	on	on	ADP
arjefm-1242	85	7	the	the	DET
arjefm-1242	85	8	other	other	ADJ
arjefm-1242	85	9	hand	hand	NOUN
arjefm-1242	85	10	,	,	PUNCT
arjefm-1242	85	11	encompasses	encompass	VERB
arjefm-1242	85	12	qualitative	qualitative	ADJ
arjefm-1242	85	13	aspects	aspect	NOUN
arjefm-1242	85	14	such	such	ADJ
arjefm-1242	85	15	as	as	ADP
arjefm-1242	85	16	customer	customer	NOUN
arjefm-1242	85	17	satisfaction	satisfaction	NOUN
arjefm-1242	85	18	,	,	PUNCT
arjefm-1242	85	19	employee	employee	NOUN
arjefm-1242	85	20	retention	retention	NOUN
arjefm-1242	85	21	,	,	PUNCT
arjefm-1242	85	22	innovation	innovation	NOUN
arjefm-1242	85	23	capacity	capacity	NOUN
arjefm-1242	85	24	,	,	PUNCT
arjefm-1242	85	25	and	and	CCONJ
arjefm-1242	85	26	corporate	corporate	ADJ
arjefm-1242	85	27	social	social	ADJ
arjefm-1242	85	28	responsibility	responsibility	NOUN
arjefm-1242	85	29	.	.	PUNCT
arjefm-1242	86	1	corporate	corporate	ADJ
arjefm-1242	86	2	governance	governance	NOUN
arjefm-1242	86	3	mechanisms	mechanism	NOUN
arjefm-1242	86	4	corporate	corporate	ADJ
arjefm-1242	86	5	governance	governance	NOUN
arjefm-1242	86	6	refers	refer	VERB
arjefm-1242	86	7	to	to	ADP
arjefm-1242	86	8	the	the	DET
arjefm-1242	86	9	system	system	NOUN
arjefm-1242	86	10	of	of	ADP
arjefm-1242	86	11	rules	rule	NOUN
arjefm-1242	86	12	,	,	PUNCT
arjefm-1242	86	13	practices	practice	NOUN
arjefm-1242	86	14	,	,	PUNCT
arjefm-1242	86	15	and	and	CCONJ
arjefm-1242	86	16	processes	process	VERB
arjefm-1242	86	17	through	through	ADP
arjefm-1242	86	18	which	which	PRON
arjefm-1242	86	19	companies	company	NOUN
arjefm-1242	86	20	are	be	AUX
arjefm-1242	86	21	directed	direct	VERB
arjefm-1242	86	22	and	and	CCONJ
arjefm-1242	86	23	controlled	control	VERB
arjefm-1242	86	24	.	.	PUNCT
arjefm-1242	87	1	it	it	PRON
arjefm-1242	87	2	establishes	establish	VERB
arjefm-1242	87	3	a	a	DET
arjefm-1242	87	4	framework	framework	NOUN
arjefm-1242	87	5	for	for	ADP
arjefm-1242	87	6	setting	set	VERB
arjefm-1242	87	7	and	and	CCONJ
arjefm-1242	87	8	pursuing	pursue	VERB
arjefm-1242	87	9	an	an	DET
arjefm-1242	87	10	organization	organization	NOUN
arjefm-1242	87	11	’s	’s	PART
arjefm-1242	87	12	objectives	objective	NOUN
arjefm-1242	87	13	while	while	SCONJ
arjefm-1242	87	14	ensuring	ensure	VERB
arjefm-1242	87	15	accountability	accountability	NOUN
arjefm-1242	87	16	,	,	PUNCT
arjefm-1242	87	17	transparency	transparency	NOUN
arjefm-1242	87	18	,	,	PUNCT
arjefm-1242	87	19	and	and	CCONJ
arjefm-1242	87	20	fairness	fairness	NOUN
arjefm-1242	87	21	in	in	ADP
arjefm-1242	87	22	the	the	DET
arjefm-1242	87	23	company	company	NOUN
arjefm-1242	87	24	’s	’s	PART
arjefm-1242	87	25	dealings	dealing	NOUN
arjefm-1242	87	26	with	with	ADP
arjefm-1242	87	27	stakeholders	stakeholder	NOUN
arjefm-1242	87	28	such	such	ADJ
arjefm-1242	87	29	as	as	ADP
arjefm-1242	87	30	shareholders	shareholder	NOUN
arjefm-1242	87	31	,	,	PUNCT
arjefm-1242	87	32	management	management	NOUN
arjefm-1242	87	33	,	,	PUNCT
arjefm-1242	87	34	employees	employee	NOUN
arjefm-1242	87	35	,	,	PUNCT
arjefm-1242	87	36	customers	customer	NOUN
arjefm-1242	87	37	,	,	PUNCT
arjefm-1242	87	38	and	and	CCONJ
arjefm-1242	87	39	the	the	DET
arjefm-1242	87	40	wider	wide	ADJ
arjefm-1242	87	41	public	public	ADJ
arjefm-1242	87	42	.	.	PUNCT
arjefm-1242	88	1	effective	effective	ADJ
arjefm-1242	88	2	corporate	corporate	ADJ
arjefm-1242	88	3	governance	governance	NOUN
arjefm-1242	88	4	promotes	promote	VERB
arjefm-1242	88	5	ethical	ethical	ADJ
arjefm-1242	88	6	business	business	NOUN
arjefm-1242	88	7	practices	practice	NOUN
arjefm-1242	88	8	,	,	PUNCT
arjefm-1242	88	9	protects	protect	VERB
arjefm-1242	88	10	the	the	DET
arjefm-1242	88	11	interests	interest	NOUN
arjefm-1242	88	12	of	of	ADP
arjefm-1242	88	13	shareholders	shareholder	NOUN
arjefm-1242	88	14	,	,	PUNCT
arjefm-1242	88	15	and	and	CCONJ
arjefm-1242	88	16	strengthens	strengthen	VERB
arjefm-1242	88	17	investor	investor	NOUN
arjefm-1242	88	18	confidence	confidence	NOUN
arjefm-1242	88	19	.	.	PUNCT
arjefm-1242	89	1	it	it	PRON
arjefm-1242	89	2	is	be	AUX
arjefm-1242	89	3	widely	widely	ADV
arjefm-1242	89	4	regarded	regard	VERB
arjefm-1242	89	5	as	as	ADP
arjefm-1242	89	6	essential	essential	ADJ
arjefm-1242	89	7	for	for	ADP
arjefm-1242	89	8	enhancing	enhance	VERB
arjefm-1242	89	9	firm	firm	ADJ
arjefm-1242	89	10	performance	performance	NOUN
arjefm-1242	89	11	,	,	PUNCT
arjefm-1242	89	12	improving	improve	VERB
arjefm-1242	89	13	access	access	NOUN
arjefm-1242	89	14	to	to	ADP
arjefm-1242	89	15	capital	capital	NOUN
arjefm-1242	89	16	markets	market	NOUN
arjefm-1242	89	17	,	,	PUNCT
arjefm-1242	89	18	and	and	CCONJ
arjefm-1242	89	19	maintaining	maintain	VERB
arjefm-1242	89	20	overall	overall	ADJ
arjefm-1242	89	21	financial	financial	ADJ
arjefm-1242	89	22	system	system	NOUN
arjefm-1242	89	23	stability	stability	NOUN
arjefm-1242	89	24	.	.	PUNCT
arjefm-1242	90	1	ndum	ndum	PROPN
arjefm-1242	90	2	and	and	CCONJ
arjefm-1242	90	3	oranefo	oranefo	ADJ
arjefm-1242	90	4	(	(	PUNCT
arjefm-1242	90	5	2021	2021	NUM
arjefm-1242	90	6	)	)	PUNCT
arjefm-1242	90	7	emphasize	emphasize	VERB
arjefm-1242	90	8	the	the	DET
arjefm-1242	90	9	importance	importance	NOUN
arjefm-1242	90	10	of	of	ADP
arjefm-1242	90	11	corporate	corporate	ADJ
arjefm-1242	90	12	governance	governance	NOUN
arjefm-1242	90	13	in	in	ADP
arjefm-1242	90	14	ensuring	ensure	VERB
arjefm-1242	90	15	accountability	accountability	NOUN
arjefm-1242	90	16	and	and	CCONJ
arjefm-1242	90	17	transparency	transparency	NOUN
arjefm-1242	90	18	,	,	PUNCT
arjefm-1242	90	19	particularly	particularly	ADV
arjefm-1242	90	20	through	through	ADP
arjefm-1242	90	21	the	the	DET
arjefm-1242	90	22	structure	structure	NOUN
arjefm-1242	90	23	and	and	CCONJ
arjefm-1242	90	24	operations	operation	NOUN
arjefm-1242	90	25	of	of	ADP
arjefm-1242	90	26	the	the	DET
arjefm-1242	90	27	board	board	NOUN
arjefm-1242	90	28	of	of	ADP
arjefm-1242	90	29	directors	director	NOUN
arjefm-1242	90	30	.	.	PUNCT
arjefm-1242	91	1	a	a	DET
arjefm-1242	91	2	well	well	ADV
arjefm-1242	91	3	-	-	PUNCT
arjefm-1242	91	4	composed	compose	VERB
arjefm-1242	91	5	,	,	PUNCT
arjefm-1242	91	6	independent	independent	ADJ
arjefm-1242	91	7	,	,	PUNCT
arjefm-1242	91	8	and	and	CCONJ
arjefm-1242	91	9	active	active	ADJ
arjefm-1242	91	10	board	board	NOUN
arjefm-1242	91	11	plays	play	VERB
arjefm-1242	91	12	a	a	DET
arjefm-1242	91	13	decisive	decisive	ADJ
arjefm-1242	91	14	role	role	NOUN
arjefm-1242	91	15	in	in	ADP
arjefm-1242	91	16	steering	steer	VERB
arjefm-1242	91	17	an	an	DET
arjefm-1242	91	18	organization	organization	NOUN
arjefm-1242	91	19	toward	toward	ADP
arjefm-1242	91	20	achieving	achieve	VERB
arjefm-1242	91	21	its	its	PRON
arjefm-1242	91	22	corporate	corporate	ADJ
arjefm-1242	91	23	and	and	CCONJ
arjefm-1242	91	24	social	social	ADJ
arjefm-1242	91	25	objectives	objective	NOUN
arjefm-1242	91	26	.	.	PUNCT
arjefm-1242	92	1	khan	khan	PROPN
arjefm-1242	92	2	(	(	PUNCT
arjefm-1242	92	3	2020	2020	NUM
arjefm-1242	92	4	)	)	PUNCT
arjefm-1242	92	5	offers	offer	VERB
arjefm-1242	92	6	a	a	DET
arjefm-1242	92	7	broader	broad	ADJ
arjefm-1242	92	8	understanding	understanding	NOUN
arjefm-1242	92	9	by	by	ADP
arjefm-1242	92	10	describing	describe	VERB
arjefm-1242	92	11	corporate	corporate	ADJ
arjefm-1242	92	12	governance	governance	NOUN
arjefm-1242	92	13	as	as	ADP
arjefm-1242	92	14	encompassing	encompass	VERB
arjefm-1242	92	15	the	the	DET
arjefm-1242	92	16	legal	legal	ADJ
arjefm-1242	92	17	,	,	PUNCT
arjefm-1242	92	18	institutional	institutional	ADJ
arjefm-1242	92	19	,	,	PUNCT
arjefm-1242	92	20	and	and	CCONJ
arjefm-1242	92	21	policy	policy	NOUN
arjefm-1242	92	22	structures	structure	NOUN
arjefm-1242	92	23	that	that	PRON
arjefm-1242	92	24	determine	determine	VERB
arjefm-1242	92	25	how	how	SCONJ
arjefm-1242	92	26	a	a	DET
arjefm-1242	92	27	company	company	NOUN
arjefm-1242	92	28	is	be	AUX
arjefm-1242	92	29	controlled	control	VERB
arjefm-1242	92	30	and	and	CCONJ
arjefm-1242	92	31	managed	manage	VERB
arjefm-1242	92	32	.	.	PUNCT
arjefm-1242	93	1	a	a	DET
arjefm-1242	93	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	93	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	93	4	american	american	PROPN
arjefm-1242	93	5	research	research	PROPN
arjefm-1242	93	6	journal	journal	PROPN
arjefm-1242	93	7	of	of	ADP
arjefm-1242	93	8	economics	economic	NOUN
arjefm-1242	93	9	,	,	PUNCT
arjefm-1242	93	10	finance	finance	NOUN
arjefm-1242	93	11	and	and	CCONJ
arjefm-1242	93	12	management	management	NOUN
arjefm-1242	93	13	volume	volume	NOUN
arjefm-1242	93	14	13	13	NUM
arjefm-1242	93	15	issue	issue	NOUN
arjefm-1242	93	16	3	3	NUM
arjefm-1242	93	17	,	,	PUNCT
arjefm-1242	93	18	july	july	PROPN
arjefm-1242	93	19	-	-	PUNCT
arjefm-1242	93	20	september	september	PROPN
arjefm-1242	93	21	2025	2025	NUM
arjefm-1242	93	22	issn	issn	NOUN
arjefm-1242	93	23	:	:	PUNCT
arjefm-1242	93	24	2836	2836	NUM
arjefm-1242	93	25	-	-	SYM
arjefm-1242	93	26	9416	9416	NUM
arjefm-1242	93	27	impact	impact	NOUN
arjefm-1242	93	28	factor	factor	NOUN
arjefm-1242	93	29	:	:	PUNCT
arjefm-1242	93	30	6.41	6.41	NUM
arjefm-1242	93	31	journal	journal	NOUN
arjefm-1242	93	32	homepage	homepage	NOUN
arjefm-1242	93	33	:	:	PUNCT
arjefm-1242	93	34	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	93	35	email	email	NOUN
arjefm-1242	93	36	:	:	PUNCT
arjefm-1242	93	37	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	93	38	official	official	ADJ
arjefm-1242	93	39	journal	journal	PROPN
arjefm-1242	93	40	of	of	ADP
arjefm-1242	93	41	america	america	PROPN
arjefm-1242	93	42	serial	serial	PROPN
arjefm-1242	93	43	publication	publication	NOUN
arjefm-1242	93	44	american	american	PROPN
arjefm-1242	93	45	research	research	PROPN
arjefm-1242	93	46	journal	journal	PROPN
arjefm-1242	93	47	of	of	ADP
arjefm-1242	93	48	economics	economic	NOUN
arjefm-1242	93	49	,	,	PUNCT
arjefm-1242	93	50	finance	finance	NOUN
arjefm-1242	93	51	and	and	CCONJ
arjefm-1242	93	52	management	management	NOUN
arjefm-1242	93	53	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	93	54	,	,	PUNCT
arjefm-1242	93	55	email	email	NOUN
arjefm-1242	93	56	:	:	PUNCT
arjefm-1242	93	57	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	94	1	96	96	NUM
arjefm-1242	95	1	|	|	ADV
arjefm-1242	95	2	p	p	X
arjefm-1242	95	3	a	a	DET
arjefm-1242	95	4	g	g	NOUN
arjefm-1242	95	5	e	e	NOUN
arjefm-1242	95	6	well	well	ADV
arjefm-1242	95	7	-	-	PUNCT
arjefm-1242	95	8	functioning	function	VERB
arjefm-1242	95	9	governance	governance	NOUN
arjefm-1242	95	10	system	system	NOUN
arjefm-1242	95	11	creates	create	VERB
arjefm-1242	95	12	the	the	DET
arjefm-1242	95	13	right	right	ADJ
arjefm-1242	95	14	incentives	incentive	NOUN
arjefm-1242	95	15	for	for	SCONJ
arjefm-1242	95	16	management	management	NOUN
arjefm-1242	95	17	to	to	PART
arjefm-1242	95	18	maximize	maximize	VERB
arjefm-1242	95	19	firm	firm	ADJ
arjefm-1242	95	20	value	value	NOUN
arjefm-1242	95	21	while	while	SCONJ
arjefm-1242	95	22	protecting	protect	VERB
arjefm-1242	95	23	the	the	DET
arjefm-1242	95	24	rights	right	NOUN
arjefm-1242	95	25	of	of	ADP
arjefm-1242	95	26	minority	minority	NOUN
arjefm-1242	95	27	investors	investor	NOUN
arjefm-1242	95	28	and	and	CCONJ
arjefm-1242	95	29	stakeholders	stakeholder	NOUN
arjefm-1242	95	30	.	.	PUNCT
arjefm-1242	96	1	additionally	additionally	ADV
arjefm-1242	96	2	,	,	PUNCT
arjefm-1242	96	3	boshnak	boshnak	NOUN
arjefm-1242	96	4	(	(	PUNCT
arjefm-1242	96	5	2021	2021	NUM
arjefm-1242	96	6	)	)	PUNCT
arjefm-1242	96	7	describes	describe	VERB
arjefm-1242	96	8	corporate	corporate	ADJ
arjefm-1242	96	9	governance	governance	NOUN
arjefm-1242	96	10	as	as	ADP
arjefm-1242	96	11	a	a	DET
arjefm-1242	96	12	set	set	NOUN
arjefm-1242	96	13	of	of	ADP
arjefm-1242	96	14	interrelated	interrelated	ADJ
arjefm-1242	96	15	mechanisms	mechanism	NOUN
arjefm-1242	96	16	,	,	PUNCT
arjefm-1242	96	17	legal	legal	ADJ
arjefm-1242	96	18	,	,	PUNCT
arjefm-1242	96	19	regulatory	regulatory	ADJ
arjefm-1242	96	20	,	,	PUNCT
arjefm-1242	96	21	and	and	CCONJ
arjefm-1242	96	22	managerial	managerial	ADJ
arjefm-1242	96	23	,	,	PUNCT
arjefm-1242	96	24	that	that	PRON
arjefm-1242	96	25	guide	guide	VERB
arjefm-1242	96	26	corporate	corporate	ADJ
arjefm-1242	96	27	decision	decision	NOUN
arjefm-1242	96	28	-	-	PUNCT
arjefm-1242	96	29	making	making	NOUN
arjefm-1242	96	30	with	with	ADP
arjefm-1242	96	31	fairness	fairness	NOUN
arjefm-1242	96	32	,	,	PUNCT
arjefm-1242	96	33	openness	openness	NOUN
arjefm-1242	96	34	,	,	PUNCT
arjefm-1242	96	35	and	and	CCONJ
arjefm-1242	96	36	efficiency	efficiency	NOUN
arjefm-1242	96	37	.	.	PUNCT
arjefm-1242	97	1	good	good	ADJ
arjefm-1242	97	2	corporate	corporate	ADJ
arjefm-1242	97	3	governance	governance	NOUN
arjefm-1242	97	4	strengthens	strengthen	VERB
arjefm-1242	97	5	internal	internal	ADJ
arjefm-1242	97	6	control	control	NOUN
arjefm-1242	97	7	systems	system	NOUN
arjefm-1242	97	8	,	,	PUNCT
arjefm-1242	97	9	improves	improve	VERB
arjefm-1242	97	10	market	market	NOUN
arjefm-1242	97	11	access	access	NOUN
arjefm-1242	97	12	,	,	PUNCT
arjefm-1242	97	13	enhances	enhance	VERB
arjefm-1242	97	14	corporate	corporate	ADJ
arjefm-1242	97	15	reputation	reputation	NOUN
arjefm-1242	97	16	,	,	PUNCT
arjefm-1242	97	17	and	and	CCONJ
arjefm-1242	97	18	mitigates	mitigate	VERB
arjefm-1242	97	19	the	the	DET
arjefm-1242	97	20	risk	risk	NOUN
arjefm-1242	97	21	of	of	ADP
arjefm-1242	97	22	financial	financial	ADJ
arjefm-1242	97	23	mismanagement	mismanagement	NOUN
arjefm-1242	97	24	and	and	CCONJ
arjefm-1242	97	25	corporate	corporate	ADJ
arjefm-1242	97	26	collapse	collapse	NOUN
arjefm-1242	97	27	.	.	PUNCT
arjefm-1242	98	1	a	a	DET
arjefm-1242	98	2	variety	variety	NOUN
arjefm-1242	98	3	of	of	ADP
arjefm-1242	98	4	governance	governance	NOUN
arjefm-1242	98	5	mechanisms	mechanism	NOUN
arjefm-1242	98	6	serve	serve	VERB
arjefm-1242	98	7	as	as	ADP
arjefm-1242	98	8	indicators	indicator	NOUN
arjefm-1242	98	9	of	of	ADP
arjefm-1242	98	10	effective	effective	ADJ
arjefm-1242	98	11	corporate	corporate	ADJ
arjefm-1242	98	12	governance	governance	NOUN
arjefm-1242	98	13	.	.	PUNCT
arjefm-1242	99	1	these	these	PRON
arjefm-1242	99	2	include	include	VERB
arjefm-1242	99	3	,	,	PUNCT
arjefm-1242	99	4	but	but	CCONJ
arjefm-1242	99	5	are	be	AUX
arjefm-1242	99	6	not	not	PART
arjefm-1242	99	7	limited	limit	VERB
arjefm-1242	99	8	to	to	ADP
arjefm-1242	99	9	,	,	PUNCT
arjefm-1242	99	10	board	board	NOUN
arjefm-1242	99	11	size	size	NOUN
arjefm-1242	99	12	,	,	PUNCT
arjefm-1242	99	13	board	board	NOUN
arjefm-1242	99	14	independence	independence	NOUN
arjefm-1242	99	15	,	,	PUNCT
arjefm-1242	99	16	board	board	NOUN
arjefm-1242	99	17	gender	gender	NOUN
arjefm-1242	99	18	diversity	diversity	NOUN
arjefm-1242	99	19	,	,	PUNCT
arjefm-1242	99	20	and	and	CCONJ
arjefm-1242	99	21	audit	audit	NOUN
arjefm-1242	99	22	committee	committee	NOUN
arjefm-1242	99	23	size	size	NOUN
arjefm-1242	99	24	,	,	PUNCT
arjefm-1242	99	25	each	each	PRON
arjefm-1242	99	26	of	of	ADP
arjefm-1242	99	27	which	which	PRON
arjefm-1242	99	28	plays	play	VERB
arjefm-1242	99	29	a	a	DET
arjefm-1242	99	30	significant	significant	ADJ
arjefm-1242	99	31	role	role	NOUN
arjefm-1242	99	32	in	in	ADP
arjefm-1242	99	33	influencing	influence	VERB
arjefm-1242	99	34	how	how	SCONJ
arjefm-1242	99	35	companies	company	NOUN
arjefm-1242	99	36	are	be	AUX
arjefm-1242	99	37	directed	direct	VERB
arjefm-1242	99	38	and	and	CCONJ
arjefm-1242	99	39	how	how	SCONJ
arjefm-1242	99	40	their	their	PRON
arjefm-1242	99	41	performance	performance	NOUN
arjefm-1242	99	42	outcomes	outcome	NOUN
arjefm-1242	99	43	are	be	AUX
arjefm-1242	99	44	shaped	shape	VERB
arjefm-1242	99	45	.	.	PUNCT
arjefm-1242	100	1	within	within	ADP
arjefm-1242	100	2	the	the	DET
arjefm-1242	100	3	nigerian	nigerian	ADJ
arjefm-1242	100	4	context	context	NOUN
arjefm-1242	100	5	,	,	PUNCT
arjefm-1242	100	6	corporate	corporate	ADJ
arjefm-1242	100	7	governance	governance	NOUN
arjefm-1242	100	8	has	have	AUX
arjefm-1242	100	9	been	be	AUX
arjefm-1242	100	10	a	a	DET
arjefm-1242	100	11	subject	subject	NOUN
arjefm-1242	100	12	of	of	ADP
arjefm-1242	100	13	increasing	increase	VERB
arjefm-1242	100	14	academic	academic	ADJ
arjefm-1242	100	15	and	and	CCONJ
arjefm-1242	100	16	regulatory	regulatory	ADJ
arjefm-1242	100	17	attention	attention	NOUN
arjefm-1242	100	18	,	,	PUNCT
arjefm-1242	100	19	particularly	particularly	ADV
arjefm-1242	100	20	following	follow	VERB
arjefm-1242	100	21	corporate	corporate	ADJ
arjefm-1242	100	22	governance	governance	NOUN
arjefm-1242	100	23	failures	failure	NOUN
arjefm-1242	100	24	in	in	ADP
arjefm-1242	100	25	firms	firm	NOUN
arjefm-1242	100	26	such	such	ADJ
arjefm-1242	100	27	as	as	ADP
arjefm-1242	100	28	cadbury	cadbury	PROPN
arjefm-1242	100	29	nigeria	nigeria	PROPN
arjefm-1242	100	30	plc	plc	PROPN
arjefm-1242	100	31	and	and	CCONJ
arjefm-1242	100	32	oceanic	oceanic	PROPN
arjefm-1242	100	33	bank	bank	PROPN
arjefm-1242	100	34	.	.	PUNCT
arjefm-1242	101	1	studies	study	NOUN
arjefm-1242	101	2	in	in	ADP
arjefm-1242	101	3	nigeria	nigeria	PROPN
arjefm-1242	101	4	have	have	AUX
arjefm-1242	101	5	typically	typically	ADV
arjefm-1242	101	6	examined	examine	VERB
arjefm-1242	101	7	corporate	corporate	ADJ
arjefm-1242	101	8	governance	governance	NOUN
arjefm-1242	101	9	by	by	ADP
arjefm-1242	101	10	focusing	focus	VERB
arjefm-1242	101	11	on	on	ADP
arjefm-1242	101	12	variables	variable	NOUN
arjefm-1242	101	13	such	such	ADJ
arjefm-1242	101	14	as	as	ADP
arjefm-1242	101	15	board	board	NOUN
arjefm-1242	101	16	size	size	NOUN
arjefm-1242	101	17	,	,	PUNCT
arjefm-1242	101	18	board	board	NOUN
arjefm-1242	101	19	independence	independence	NOUN
arjefm-1242	101	20	,	,	PUNCT
arjefm-1242	101	21	audit	audit	NOUN
arjefm-1242	101	22	committee	committee	NOUN
arjefm-1242	101	23	composition	composition	NOUN
arjefm-1242	101	24	,	,	PUNCT
arjefm-1242	101	25	and	and	CCONJ
arjefm-1242	101	26	ownership	ownership	NOUN
arjefm-1242	101	27	structure	structure	NOUN
arjefm-1242	101	28	,	,	PUNCT
arjefm-1242	101	29	and	and	CCONJ
arjefm-1242	101	30	how	how	SCONJ
arjefm-1242	101	31	these	these	DET
arjefm-1242	101	32	mechanisms	mechanism	NOUN
arjefm-1242	101	33	influence	influence	VERB
arjefm-1242	101	34	firm	firm	ADJ
arjefm-1242	101	35	performance	performance	NOUN
arjefm-1242	101	36	,	,	PUNCT
arjefm-1242	101	37	financial	financial	ADJ
arjefm-1242	101	38	reporting	reporting	NOUN
arjefm-1242	101	39	quality	quality	NOUN
arjefm-1242	101	40	,	,	PUNCT
arjefm-1242	101	41	and	and	CCONJ
arjefm-1242	101	42	investor	investor	NOUN
arjefm-1242	101	43	protection	protection	NOUN
arjefm-1242	101	44	.	.	PUNCT
arjefm-1242	102	1	board	board	NOUN
arjefm-1242	102	2	size	size	NOUN
arjefm-1242	102	3	board	board	NOUN
arjefm-1242	102	4	size	size	NOUN
arjefm-1242	102	5	refers	refer	VERB
arjefm-1242	102	6	to	to	ADP
arjefm-1242	102	7	the	the	DET
arjefm-1242	102	8	total	total	ADJ
arjefm-1242	102	9	number	number	NOUN
arjefm-1242	102	10	of	of	ADP
arjefm-1242	102	11	directors	director	NOUN
arjefm-1242	102	12	on	on	ADP
arjefm-1242	102	13	a	a	DET
arjefm-1242	102	14	company	company	NOUN
arjefm-1242	102	15	's	's	PART
arjefm-1242	102	16	board	board	NOUN
arjefm-1242	102	17	,	,	PUNCT
arjefm-1242	102	18	which	which	PRON
arjefm-1242	102	19	plays	play	VERB
arjefm-1242	102	20	a	a	DET
arjefm-1242	102	21	crucial	crucial	ADJ
arjefm-1242	102	22	role	role	NOUN
arjefm-1242	102	23	in	in	ADP
arjefm-1242	102	24	determining	determine	VERB
arjefm-1242	102	25	the	the	DET
arjefm-1242	102	26	effectiveness	effectiveness	NOUN
arjefm-1242	102	27	of	of	ADP
arjefm-1242	102	28	the	the	DET
arjefm-1242	102	29	board	board	NOUN
arjefm-1242	102	30	.	.	PUNCT
arjefm-1242	103	1	according	accord	VERB
arjefm-1242	103	2	to	to	ADP
arjefm-1242	103	3	nauman	nauman	PROPN
arjefm-1242	103	4	(	(	PUNCT
arjefm-1242	103	5	2013	2013	NUM
arjefm-1242	103	6	)	)	PUNCT
arjefm-1242	103	7	,	,	PUNCT
arjefm-1242	103	8	board	board	NOUN
arjefm-1242	103	9	size	size	NOUN
arjefm-1242	103	10	represents	represent	VERB
arjefm-1242	103	11	the	the	DET
arjefm-1242	103	12	combination	combination	NOUN
arjefm-1242	103	13	of	of	ADP
arjefm-1242	103	14	both	both	CCONJ
arjefm-1242	103	15	executive	executive	ADJ
arjefm-1242	103	16	and	and	CCONJ
arjefm-1242	103	17	non	non	ADJ
arjefm-1242	103	18	-	-	ADJ
arjefm-1242	103	19	executive	executive	ADJ
arjefm-1242	103	20	directors	director	NOUN
arjefm-1242	103	21	who	who	PRON
arjefm-1242	103	22	constitute	constitute	VERB
arjefm-1242	103	23	the	the	DET
arjefm-1242	103	24	board	board	NOUN
arjefm-1242	103	25	.	.	PUNCT
arjefm-1242	104	1	agbim	agbim	NOUN
arjefm-1242	104	2	(	(	PUNCT
arjefm-1242	104	3	2019	2019	NUM
arjefm-1242	104	4	)	)	PUNCT
arjefm-1242	104	5	further	far	ADV
arjefm-1242	104	6	clarifies	clarify	VERB
arjefm-1242	104	7	that	that	SCONJ
arjefm-1242	104	8	board	board	NOUN
arjefm-1242	104	9	size	size	NOUN
arjefm-1242	104	10	includes	include	VERB
arjefm-1242	104	11	the	the	DET
arjefm-1242	104	12	total	total	ADJ
arjefm-1242	104	13	number	number	NOUN
arjefm-1242	104	14	of	of	ADP
arjefm-1242	104	15	directors	director	NOUN
arjefm-1242	104	16	,	,	PUNCT
arjefm-1242	104	17	including	include	VERB
arjefm-1242	104	18	the	the	DET
arjefm-1242	104	19	chairman	chairman	NOUN
arjefm-1242	104	20	,	,	PUNCT
arjefm-1242	104	21	on	on	ADP
arjefm-1242	104	22	the	the	DET
arjefm-1242	104	23	board	board	NOUN
arjefm-1242	104	24	.	.	PUNCT
arjefm-1242	105	1	a	a	DET
arjefm-1242	105	2	larger	large	ADJ
arjefm-1242	105	3	board	board	NOUN
arjefm-1242	105	4	size	size	NOUN
arjefm-1242	105	5	can	can	AUX
arjefm-1242	105	6	attract	attract	VERB
arjefm-1242	105	7	a	a	DET
arjefm-1242	105	8	diverse	diverse	ADJ
arjefm-1242	105	9	range	range	NOUN
arjefm-1242	105	10	of	of	ADP
arjefm-1242	105	11	skills	skill	NOUN
arjefm-1242	105	12	and	and	CCONJ
arjefm-1242	105	13	expertise	expertise	NOUN
arjefm-1242	105	14	,	,	PUNCT
arjefm-1242	105	15	particularly	particularly	ADV
arjefm-1242	105	16	in	in	ADP
arjefm-1242	105	17	financial	financial	ADJ
arjefm-1242	105	18	and	and	CCONJ
arjefm-1242	105	19	managerial	managerial	ADJ
arjefm-1242	105	20	areas	area	NOUN
arjefm-1242	105	21	.	.	PUNCT
arjefm-1242	106	1	ahmad	ahmad	PROPN
arjefm-1242	106	2	(	(	PUNCT
arjefm-1242	106	3	2021	2021	NUM
arjefm-1242	106	4	)	)	PUNCT
arjefm-1242	106	5	states	state	VERB
arjefm-1242	106	6	that	that	SCONJ
arjefm-1242	106	7	the	the	DET
arjefm-1242	106	8	composition	composition	NOUN
arjefm-1242	106	9	of	of	ADP
arjefm-1242	106	10	a	a	DET
arjefm-1242	106	11	board	board	NOUN
arjefm-1242	106	12	includes	include	VERB
arjefm-1242	106	13	the	the	DET
arjefm-1242	106	14	ceo	ceo	NOUN
arjefm-1242	106	15	,	,	PUNCT
arjefm-1242	106	16	the	the	DET
arjefm-1242	106	17	chairman	chairman	NOUN
arjefm-1242	106	18	,	,	PUNCT
arjefm-1242	106	19	corporate	corporate	ADJ
arjefm-1242	106	20	directors	director	NOUN
arjefm-1242	106	21	,	,	PUNCT
arjefm-1242	106	22	outsider	outsider	NOUN
arjefm-1242	106	23	directors	director	NOUN
arjefm-1242	106	24	,	,	PUNCT
arjefm-1242	106	25	and	and	CCONJ
arjefm-1242	106	26	non	non	ADJ
arjefm-1242	106	27	-	-	ADJ
arjefm-1242	106	28	executive	executive	ADJ
arjefm-1242	106	29	directors	director	NOUN
arjefm-1242	106	30	,	,	PUNCT
arjefm-1242	106	31	all	all	PRON
arjefm-1242	106	32	of	of	ADP
arjefm-1242	106	33	whom	whom	PRON
arjefm-1242	106	34	work	work	VERB
arjefm-1242	106	35	together	together	ADV
arjefm-1242	106	36	during	during	ADP
arjefm-1242	106	37	each	each	DET
arjefm-1242	106	38	financial	financial	ADJ
arjefm-1242	106	39	year	year	NOUN
arjefm-1242	106	40	.	.	PUNCT
arjefm-1242	107	1	hamdouni	hamdouni	PROPN
arjefm-1242	107	2	(	(	PUNCT
arjefm-1242	107	3	2012	2012	NUM
arjefm-1242	107	4	)	)	PUNCT
arjefm-1242	107	5	suggests	suggest	VERB
arjefm-1242	107	6	that	that	SCONJ
arjefm-1242	107	7	a	a	DET
arjefm-1242	107	8	larger	large	ADJ
arjefm-1242	107	9	board	board	NOUN
arjefm-1242	107	10	of	of	ADP
arjefm-1242	107	11	directors	director	NOUN
arjefm-1242	107	12	may	may	AUX
arjefm-1242	107	13	improve	improve	VERB
arjefm-1242	107	14	the	the	DET
arjefm-1242	107	15	effectiveness	effectiveness	NOUN
arjefm-1242	107	16	of	of	ADP
arjefm-1242	107	17	the	the	DET
arjefm-1242	107	18	company	company	NOUN
arjefm-1242	107	19	’s	’s	PART
arjefm-1242	107	20	board	board	NOUN
arjefm-1242	107	21	by	by	ADP
arjefm-1242	107	22	assisting	assist	VERB
arjefm-1242	107	23	management	management	NOUN
arjefm-1242	107	24	in	in	ADP
arjefm-1242	107	25	reducing	reduce	VERB
arjefm-1242	107	26	agency	agency	NOUN
arjefm-1242	107	27	costs	cost	NOUN
arjefm-1242	107	28	,	,	PUNCT
arjefm-1242	107	29	which	which	PRON
arjefm-1242	107	30	arise	arise	VERB
arjefm-1242	107	31	from	from	ADP
arjefm-1242	107	32	poor	poor	ADJ
arjefm-1242	107	33	management	management	NOUN
arjefm-1242	107	34	and	and	CCONJ
arjefm-1242	107	35	subsequently	subsequently	ADV
arjefm-1242	107	36	lead	lead	VERB
arjefm-1242	107	37	to	to	ADP
arjefm-1242	107	38	better	well	ADJ
arjefm-1242	107	39	financial	financial	ADJ
arjefm-1242	107	40	results	result	NOUN
arjefm-1242	107	41	.	.	PUNCT
arjefm-1242	108	1	dalton	dalton	PROPN
arjefm-1242	108	2	,	,	PUNCT
arjefm-1242	108	3	daily	daily	ADJ
arjefm-1242	108	4	,	,	PUNCT
arjefm-1242	108	5	ellstrand	ellstrand	NOUN
arjefm-1242	108	6	,	,	PUNCT
arjefm-1242	108	7	and	and	CCONJ
arjefm-1242	108	8	johnson	johnson	PROPN
arjefm-1242	108	9	(	(	PUNCT
arjefm-1242	108	10	2009	2009	NUM
arjefm-1242	108	11	)	)	PUNCT
arjefm-1242	108	12	argue	argue	VERB
arjefm-1242	108	13	that	that	SCONJ
arjefm-1242	108	14	larger	large	ADJ
arjefm-1242	108	15	boards	board	NOUN
arjefm-1242	108	16	are	be	AUX
arjefm-1242	108	17	more	more	ADV
arjefm-1242	108	18	likely	likely	ADJ
arjefm-1242	108	19	to	to	PART
arjefm-1242	108	20	foster	foster	VERB
arjefm-1242	108	21	increased	increase	VERB
arjefm-1242	108	22	diversity	diversity	NOUN
arjefm-1242	108	23	in	in	ADP
arjefm-1242	108	24	terms	term	NOUN
arjefm-1242	108	25	of	of	ADP
arjefm-1242	108	26	experience	experience	NOUN
arjefm-1242	108	27	,	,	PUNCT
arjefm-1242	108	28	skills	skill	NOUN
arjefm-1242	108	29	,	,	PUNCT
arjefm-1242	108	30	gender	gender	NOUN
arjefm-1242	108	31	,	,	PUNCT
arjefm-1242	108	32	and	and	CCONJ
arjefm-1242	108	33	nationality	nationality	NOUN
arjefm-1242	108	34	.	.	PUNCT
arjefm-1242	109	1	in	in	ADP
arjefm-1242	109	2	contrast	contrast	NOUN
arjefm-1242	109	3	,	,	PUNCT
arjefm-1242	109	4	smaller	small	ADJ
arjefm-1242	109	5	boards	board	NOUN
arjefm-1242	109	6	may	may	AUX
arjefm-1242	109	7	not	not	PART
arjefm-1242	109	8	benefit	benefit	VERB
arjefm-1242	109	9	from	from	ADP
arjefm-1242	109	10	such	such	ADJ
arjefm-1242	109	11	diversity	diversity	NOUN
arjefm-1242	109	12	,	,	PUNCT
arjefm-1242	109	13	which	which	PRON
arjefm-1242	109	14	can	can	AUX
arjefm-1242	109	15	limit	limit	VERB
arjefm-1242	109	16	the	the	DET
arjefm-1242	109	17	range	range	NOUN
arjefm-1242	109	18	of	of	ADP
arjefm-1242	109	19	expert	expert	NOUN
arjefm-1242	109	20	advice	advice	NOUN
arjefm-1242	109	21	and	and	CCONJ
arjefm-1242	109	22	opinions	opinion	NOUN
arjefm-1242	109	23	available	available	ADJ
arjefm-1242	109	24	board	board	PROPN
arjefm-1242	109	25	independence	independence	PROPN
arjefm-1242	109	26	board	board	PROPN
arjefm-1242	109	27	independence	independence	NOUN
arjefm-1242	109	28	refers	refer	VERB
arjefm-1242	109	29	to	to	ADP
arjefm-1242	109	30	the	the	DET
arjefm-1242	109	31	proportion	proportion	NOUN
arjefm-1242	109	32	of	of	ADP
arjefm-1242	109	33	independent	independent	ADJ
arjefm-1242	109	34	or	or	CCONJ
arjefm-1242	109	35	non	non	ADJ
arjefm-1242	109	36	-	-	ADJ
arjefm-1242	109	37	executive	executive	ADJ
arjefm-1242	109	38	directors	director	NOUN
arjefm-1242	109	39	on	on	ADP
arjefm-1242	109	40	a	a	DET
arjefm-1242	109	41	company	company	NOUN
arjefm-1242	109	42	's	's	PART
arjefm-1242	109	43	board	board	NOUN
arjefm-1242	109	44	.	.	PUNCT
arjefm-1242	110	1	these	these	DET
arjefm-1242	110	2	directors	director	NOUN
arjefm-1242	110	3	are	be	AUX
arjefm-1242	110	4	free	free	ADJ
arjefm-1242	110	5	from	from	ADP
arjefm-1242	110	6	conflicts	conflict	NOUN
arjefm-1242	110	7	of	of	ADP
arjefm-1242	110	8	interest	interest	NOUN
arjefm-1242	110	9	and	and	CCONJ
arjefm-1242	110	10	are	be	AUX
arjefm-1242	110	11	not	not	PART
arjefm-1242	110	12	involved	involve	VERB
arjefm-1242	110	13	in	in	ADP
arjefm-1242	110	14	the	the	DET
arjefm-1242	110	15	day	day	NOUN
arjefm-1242	110	16	-	-	PUNCT
arjefm-1242	110	17	to	to	ADP
arjefm-1242	110	18	-	-	PUNCT
arjefm-1242	110	19	day	day	NOUN
arjefm-1242	110	20	management	management	NOUN
arjefm-1242	110	21	of	of	ADP
arjefm-1242	110	22	the	the	DET
arjefm-1242	110	23	company	company	NOUN
arjefm-1242	110	24	.	.	PUNCT
arjefm-1242	111	1	according	accord	VERB
arjefm-1242	111	2	to	to	ADP
arjefm-1242	111	3	souther	souther	PROPN
arjefm-1242	111	4	(	(	PUNCT
arjefm-1242	111	5	2021	2021	NUM
arjefm-1242	111	6	)	)	PUNCT
arjefm-1242	111	7	,	,	PUNCT
arjefm-1242	111	8	independent	independent	ADJ
arjefm-1242	111	9	directors	director	NOUN
arjefm-1242	111	10	play	play	VERB
arjefm-1242	111	11	a	a	DET
arjefm-1242	111	12	critical	critical	ADJ
arjefm-1242	111	13	role	role	NOUN
arjefm-1242	111	14	in	in	ADP
arjefm-1242	111	15	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	111	16	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	111	17	american	american	PROPN
arjefm-1242	111	18	research	research	PROPN
arjefm-1242	111	19	journal	journal	PROPN
arjefm-1242	111	20	of	of	ADP
arjefm-1242	111	21	economics	economic	NOUN
arjefm-1242	111	22	,	,	PUNCT
arjefm-1242	111	23	finance	finance	NOUN
arjefm-1242	111	24	and	and	CCONJ
arjefm-1242	111	25	management	management	NOUN
arjefm-1242	111	26	volume	volume	NOUN
arjefm-1242	111	27	13	13	NUM
arjefm-1242	111	28	issue	issue	NOUN
arjefm-1242	111	29	3	3	NUM
arjefm-1242	111	30	,	,	PUNCT
arjefm-1242	111	31	july	july	PROPN
arjefm-1242	111	32	-	-	PUNCT
arjefm-1242	111	33	september	september	PROPN
arjefm-1242	111	34	2025	2025	NUM
arjefm-1242	111	35	issn	issn	NOUN
arjefm-1242	111	36	:	:	PUNCT
arjefm-1242	111	37	2836	2836	NUM
arjefm-1242	111	38	-	-	SYM
arjefm-1242	111	39	9416	9416	NUM
arjefm-1242	111	40	impact	impact	NOUN
arjefm-1242	111	41	factor	factor	NOUN
arjefm-1242	111	42	:	:	PUNCT
arjefm-1242	111	43	6.41	6.41	NUM
arjefm-1242	111	44	journal	journal	NOUN
arjefm-1242	111	45	homepage	homepage	NOUN
arjefm-1242	111	46	:	:	PUNCT
arjefm-1242	111	47	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	111	48	email	email	NOUN
arjefm-1242	111	49	:	:	PUNCT
arjefm-1242	111	50	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	111	51	official	official	ADJ
arjefm-1242	111	52	journal	journal	PROPN
arjefm-1242	111	53	of	of	ADP
arjefm-1242	111	54	america	america	PROPN
arjefm-1242	111	55	serial	serial	PROPN
arjefm-1242	111	56	publication	publication	NOUN
arjefm-1242	111	57	american	american	PROPN
arjefm-1242	111	58	research	research	PROPN
arjefm-1242	111	59	journal	journal	PROPN
arjefm-1242	111	60	of	of	ADP
arjefm-1242	111	61	economics	economic	NOUN
arjefm-1242	111	62	,	,	PUNCT
arjefm-1242	111	63	finance	finance	NOUN
arjefm-1242	111	64	and	and	CCONJ
arjefm-1242	111	65	management	management	NOUN
arjefm-1242	111	66	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	111	67	,	,	PUNCT
arjefm-1242	111	68	email	email	NOUN
arjefm-1242	111	69	:	:	PUNCT
arjefm-1242	111	70	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	111	71	97	97	NUM
arjefm-1242	112	1	|	|	ADV
arjefm-1242	112	2	p	p	NOUN
arjefm-1242	112	3	a	a	DET
arjefm-1242	112	4	g	g	NOUN
arjefm-1242	112	5	e	e	NOUN
arjefm-1242	112	6	ensuring	ensure	VERB
arjefm-1242	112	7	that	that	SCONJ
arjefm-1242	112	8	a	a	DET
arjefm-1242	112	9	company	company	NOUN
arjefm-1242	112	10	's	's	PART
arjefm-1242	112	11	governance	governance	NOUN
arjefm-1242	112	12	is	be	AUX
arjefm-1242	112	13	free	free	ADJ
arjefm-1242	112	14	from	from	ADP
arjefm-1242	112	15	undue	undue	ADJ
arjefm-1242	112	16	influence	influence	NOUN
arjefm-1242	112	17	by	by	ADP
arjefm-1242	112	18	management	management	NOUN
arjefm-1242	112	19	.	.	PUNCT
arjefm-1242	113	1	ahmad	ahmad	PROPN
arjefm-1242	113	2	(	(	PUNCT
arjefm-1242	113	3	2021	2021	NUM
arjefm-1242	113	4	)	)	PUNCT
arjefm-1242	113	5	defines	define	VERB
arjefm-1242	113	6	an	an	DET
arjefm-1242	113	7	independent	independent	ADJ
arjefm-1242	113	8	board	board	NOUN
arjefm-1242	113	9	as	as	ADP
arjefm-1242	113	10	one	one	NUM
arjefm-1242	113	11	that	that	PRON
arjefm-1242	113	12	includes	include	VERB
arjefm-1242	113	13	a	a	DET
arjefm-1242	113	14	majority	majority	NOUN
arjefm-1242	113	15	of	of	ADP
arjefm-1242	113	16	directors	director	NOUN
arjefm-1242	113	17	who	who	PRON
arjefm-1242	113	18	do	do	AUX
arjefm-1242	113	19	not	not	PART
arjefm-1242	113	20	have	have	VERB
arjefm-1242	113	21	any	any	DET
arjefm-1242	113	22	significant	significant	ADJ
arjefm-1242	113	23	relationship	relationship	NOUN
arjefm-1242	113	24	with	with	ADP
arjefm-1242	113	25	the	the	DET
arjefm-1242	113	26	company	company	NOUN
arjefm-1242	113	27	,	,	PUNCT
arjefm-1242	113	28	aside	aside	ADV
arjefm-1242	113	29	from	from	ADP
arjefm-1242	113	30	their	their	PRON
arjefm-1242	113	31	roles	role	NOUN
arjefm-1242	113	32	as	as	ADP
arjefm-1242	113	33	board	board	NOUN
arjefm-1242	113	34	members	member	NOUN
arjefm-1242	113	35	.	.	PUNCT
arjefm-1242	114	1	independent	independent	ADJ
arjefm-1242	114	2	directors	director	NOUN
arjefm-1242	114	3	are	be	AUX
arjefm-1242	114	4	often	often	ADV
arjefm-1242	114	5	referred	refer	VERB
arjefm-1242	114	6	to	to	ADP
arjefm-1242	114	7	as	as	ADP
arjefm-1242	114	8	external	external	ADJ
arjefm-1242	114	9	directors	director	NOUN
arjefm-1242	114	10	(	(	PUNCT
arjefm-1242	114	11	ong	ong	PROPN
arjefm-1242	114	12	&	&	CCONJ
arjefm-1242	114	13	djajadikarta	djajadikarta	PROPN
arjefm-1242	114	14	,	,	PUNCT
arjefm-1242	114	15	2017	2017	NUM
arjefm-1242	114	16	)	)	PUNCT
arjefm-1242	114	17	because	because	SCONJ
arjefm-1242	114	18	they	they	PRON
arjefm-1242	114	19	are	be	AUX
arjefm-1242	114	20	not	not	PART
arjefm-1242	114	21	involved	involve	VERB
arjefm-1242	114	22	in	in	ADP
arjefm-1242	114	23	the	the	DET
arjefm-1242	114	24	company	company	NOUN
arjefm-1242	114	25	’s	’s	PART
arjefm-1242	114	26	operations	operation	NOUN
arjefm-1242	114	27	.	.	PUNCT
arjefm-1242	115	1	the	the	DET
arjefm-1242	115	2	importance	importance	NOUN
arjefm-1242	115	3	of	of	ADP
arjefm-1242	115	4	independent	independent	ADJ
arjefm-1242	115	5	directors	director	NOUN
arjefm-1242	115	6	has	have	AUX
arjefm-1242	115	7	been	be	AUX
arjefm-1242	115	8	recognized	recognize	VERB
arjefm-1242	115	9	in	in	ADP
arjefm-1242	115	10	corporate	corporate	ADJ
arjefm-1242	115	11	governance	governance	NOUN
arjefm-1242	115	12	policies	policy	NOUN
arjefm-1242	115	13	,	,	PUNCT
arjefm-1242	115	14	with	with	ADP
arjefm-1242	115	15	many	many	ADJ
arjefm-1242	115	16	codes	code	NOUN
arjefm-1242	115	17	emphasizing	emphasize	VERB
arjefm-1242	115	18	the	the	DET
arjefm-1242	115	19	need	need	NOUN
arjefm-1242	115	20	for	for	ADP
arjefm-1242	115	21	a	a	DET
arjefm-1242	115	22	sufficient	sufficient	ADJ
arjefm-1242	115	23	number	number	NOUN
arjefm-1242	115	24	of	of	ADP
arjefm-1242	115	25	independent	independent	ADJ
arjefm-1242	115	26	directors	director	NOUN
arjefm-1242	115	27	on	on	ADP
arjefm-1242	115	28	the	the	DET
arjefm-1242	115	29	boards	board	NOUN
arjefm-1242	115	30	of	of	ADP
arjefm-1242	115	31	listed	list	VERB
arjefm-1242	115	32	companies	company	NOUN
arjefm-1242	115	33	in	in	ADP
arjefm-1242	115	34	nigeria	nigeria	PROPN
arjefm-1242	115	35	.	.	PUNCT
arjefm-1242	116	1	al	al	PROPN
arjefm-1242	116	2	-	-	PUNCT
arjefm-1242	116	3	ahdal	ahdal	NOUN
arjefm-1242	116	4	,	,	PUNCT
arjefm-1242	116	5	alsamhi	alsamhi	NOUN
arjefm-1242	116	6	,	,	PUNCT
arjefm-1242	116	7	tabash	tabash	NOUN
arjefm-1242	116	8	,	,	PUNCT
arjefm-1242	116	9	and	and	CCONJ
arjefm-1242	116	10	farhan	farhan	PROPN
arjefm-1242	116	11	(	(	PUNCT
arjefm-1242	116	12	2020	2020	NUM
arjefm-1242	116	13	)	)	PUNCT
arjefm-1242	116	14	note	note	VERB
arjefm-1242	116	15	that	that	SCONJ
arjefm-1242	116	16	the	the	DET
arjefm-1242	116	17	characteristics	characteristic	NOUN
arjefm-1242	116	18	of	of	ADP
arjefm-1242	116	19	a	a	DET
arjefm-1242	116	20	board	board	NOUN
arjefm-1242	116	21	,	,	PUNCT
arjefm-1242	116	22	including	include	VERB
arjefm-1242	116	23	its	its	PRON
arjefm-1242	116	24	independence	independence	NOUN
arjefm-1242	116	25	,	,	PUNCT
arjefm-1242	116	26	are	be	AUX
arjefm-1242	116	27	crucial	crucial	ADJ
arjefm-1242	116	28	to	to	ADP
arjefm-1242	116	29	a	a	DET
arjefm-1242	116	30	company	company	NOUN
arjefm-1242	116	31	’s	’s	PART
arjefm-1242	116	32	performance	performance	NOUN
arjefm-1242	116	33	.	.	PUNCT
arjefm-1242	117	1	uribe	uribe	PROPN
arjefm-1242	117	2	-	-	PUNCT
arjefm-1242	117	3	bohorquez	bohorquez	PROPN
arjefm-1242	117	4	,	,	PUNCT
arjefm-1242	117	5	martínez	martínez	NOUN
arjefm-1242	117	6	-	-	PUNCT
arjefm-1242	117	7	ferrero	ferrero	ADJ
arjefm-1242	117	8	,	,	PUNCT
arjefm-1242	117	9	and	and	CCONJ
arjefm-1242	117	10	garcía	garcía	ADJ
arjefm-1242	117	11	-	-	PUNCT
arjefm-1242	117	12	sánchez	sánchez	NOUN
arjefm-1242	117	13	(	(	PUNCT
arjefm-1242	117	14	2018	2018	NUM
arjefm-1242	117	15	)	)	PUNCT
arjefm-1242	117	16	emphasize	emphasize	VERB
arjefm-1242	117	17	that	that	SCONJ
arjefm-1242	117	18	board	board	NOUN
arjefm-1242	117	19	independence	independence	NOUN
arjefm-1242	117	20	is	be	AUX
arjefm-1242	117	21	one	one	NUM
arjefm-1242	117	22	of	of	ADP
arjefm-1242	117	23	the	the	DET
arjefm-1242	117	24	most	most	ADV
arjefm-1242	117	25	effective	effective	ADJ
arjefm-1242	117	26	governance	governance	NOUN
arjefm-1242	117	27	factors	factor	NOUN
arjefm-1242	117	28	.	.	PUNCT
arjefm-1242	118	1	independent	independent	ADJ
arjefm-1242	118	2	directors	director	NOUN
arjefm-1242	118	3	bring	bring	VERB
arjefm-1242	118	4	valuable	valuable	ADJ
arjefm-1242	118	5	external	external	ADJ
arjefm-1242	118	6	perspectives	perspective	NOUN
arjefm-1242	118	7	,	,	PUNCT
arjefm-1242	118	8	knowledge	knowledge	NOUN
arjefm-1242	118	9	,	,	PUNCT
arjefm-1242	118	10	and	and	CCONJ
arjefm-1242	118	11	skills	skill	NOUN
arjefm-1242	118	12	that	that	PRON
arjefm-1242	118	13	help	help	NOUN
arjefm-1242	118	14	in	in	ADP
arjefm-1242	118	15	strategic	strategic	ADJ
arjefm-1242	118	16	decision	decision	NOUN
arjefm-1242	118	17	-	-	PUNCT
arjefm-1242	118	18	making	making	NOUN
arjefm-1242	118	19	.	.	PUNCT
arjefm-1242	119	1	dalton	dalton	PROPN
arjefm-1242	119	2	et	et	PROPN
arjefm-1242	119	3	al	al	PROPN
arjefm-1242	119	4	.	.	PROPN
arjefm-1242	120	1	(	(	PUNCT
arjefm-1242	120	2	2009	2009	NUM
arjefm-1242	120	3	)	)	PUNCT
arjefm-1242	120	4	argue	argue	VERB
arjefm-1242	120	5	that	that	SCONJ
arjefm-1242	120	6	independent	independent	ADJ
arjefm-1242	120	7	directors	director	NOUN
arjefm-1242	120	8	are	be	AUX
arjefm-1242	120	9	critical	critical	ADJ
arjefm-1242	120	10	because	because	SCONJ
arjefm-1242	120	11	they	they	PRON
arjefm-1242	120	12	have	have	VERB
arjefm-1242	120	13	access	access	NOUN
arjefm-1242	120	14	to	to	ADP
arjefm-1242	120	15	external	external	ADJ
arjefm-1242	120	16	information	information	NOUN
arjefm-1242	120	17	and	and	CCONJ
arjefm-1242	120	18	resources	resource	NOUN
arjefm-1242	120	19	that	that	PRON
arjefm-1242	120	20	internal	internal	ADJ
arjefm-1242	120	21	directors	director	NOUN
arjefm-1242	120	22	may	may	AUX
arjefm-1242	120	23	not	not	PART
arjefm-1242	120	24	.	.	PUNCT
arjefm-1242	121	1	these	these	DET
arjefm-1242	121	2	directors	director	NOUN
arjefm-1242	121	3	may	may	AUX
arjefm-1242	121	4	also	also	ADV
arjefm-1242	121	5	provide	provide	VERB
arjefm-1242	121	6	specialist	specialist	ADJ
arjefm-1242	121	7	knowledge	knowledge	NOUN
arjefm-1242	121	8	,	,	PUNCT
arjefm-1242	121	9	key	key	ADJ
arjefm-1242	121	10	contacts	contact	NOUN
arjefm-1242	121	11	in	in	ADP
arjefm-1242	121	12	related	related	ADJ
arjefm-1242	121	13	industries	industry	NOUN
arjefm-1242	121	14	,	,	PUNCT
arjefm-1242	121	15	and	and	CCONJ
arjefm-1242	121	16	valuable	valuable	ADJ
arjefm-1242	121	17	insights	insight	NOUN
arjefm-1242	121	18	,	,	PUNCT
arjefm-1242	121	19	which	which	PRON
arjefm-1242	121	20	can	can	AUX
arjefm-1242	121	21	ultimately	ultimately	ADV
arjefm-1242	121	22	improve	improve	VERB
arjefm-1242	121	23	the	the	DET
arjefm-1242	121	24	company	company	NOUN
arjefm-1242	121	25	’s	’s	PART
arjefm-1242	121	26	financial	financial	ADJ
arjefm-1242	121	27	performance	performance	NOUN
arjefm-1242	121	28	.	.	PUNCT
arjefm-1242	122	1	board	board	NOUN
arjefm-1242	122	2	gender	gender	NOUN
arjefm-1242	122	3	diversity	diversity	NOUN
arjefm-1242	122	4	board	board	NOUN
arjefm-1242	122	5	gender	gender	NOUN
arjefm-1242	122	6	diversity	diversity	NOUN
arjefm-1242	122	7	refers	refer	VERB
arjefm-1242	122	8	to	to	ADP
arjefm-1242	122	9	the	the	DET
arjefm-1242	122	10	presence	presence	NOUN
arjefm-1242	122	11	of	of	ADP
arjefm-1242	122	12	female	female	ADJ
arjefm-1242	122	13	directors	director	NOUN
arjefm-1242	122	14	on	on	ADP
arjefm-1242	122	15	a	a	DET
arjefm-1242	122	16	company	company	NOUN
arjefm-1242	122	17	's	's	PART
arjefm-1242	122	18	board	board	NOUN
arjefm-1242	122	19	.	.	PUNCT
arjefm-1242	123	1	researchers	researcher	NOUN
arjefm-1242	123	2	have	have	AUX
arjefm-1242	123	3	debated	debate	VERB
arjefm-1242	123	4	the	the	DET
arjefm-1242	123	5	impact	impact	NOUN
arjefm-1242	123	6	of	of	ADP
arjefm-1242	123	7	gender	gender	NOUN
arjefm-1242	123	8	diversity	diversity	NOUN
arjefm-1242	123	9	on	on	ADP
arjefm-1242	123	10	leadership	leadership	NOUN
arjefm-1242	123	11	behavior	behavior	NOUN
arjefm-1242	123	12	.	.	PUNCT
arjefm-1242	124	1	differences	difference	NOUN
arjefm-1242	124	2	between	between	ADP
arjefm-1242	124	3	men	man	NOUN
arjefm-1242	124	4	and	and	CCONJ
arjefm-1242	124	5	women	woman	NOUN
arjefm-1242	124	6	in	in	ADP
arjefm-1242	124	7	leadership	leadership	NOUN
arjefm-1242	124	8	roles	role	NOUN
arjefm-1242	124	9	are	be	AUX
arjefm-1242	124	10	significant	significant	ADJ
arjefm-1242	124	11	,	,	PUNCT
arjefm-1242	124	12	as	as	SCONJ
arjefm-1242	124	13	these	these	DET
arjefm-1242	124	14	differences	difference	NOUN
arjefm-1242	124	15	can	can	AUX
arjefm-1242	124	16	influence	influence	VERB
arjefm-1242	124	17	perceptions	perception	NOUN
arjefm-1242	124	18	about	about	ADP
arjefm-1242	124	19	whether	whether	SCONJ
arjefm-1242	124	20	women	woman	NOUN
arjefm-1242	124	21	should	should	AUX
arjefm-1242	124	22	hold	hold	VERB
arjefm-1242	124	23	leadership	leadership	NOUN
arjefm-1242	124	24	positions	position	NOUN
arjefm-1242	124	25	and	and	CCONJ
arjefm-1242	124	26	advance	advance	VERB
arjefm-1242	124	27	to	to	ADP
arjefm-1242	124	28	higher	high	ADJ
arjefm-1242	124	29	roles	role	NOUN
arjefm-1242	124	30	within	within	ADP
arjefm-1242	124	31	organizations	organization	NOUN
arjefm-1242	124	32	(	(	PUNCT
arjefm-1242	124	33	eagly	eagly	ADV
arjefm-1242	124	34	&	&	CCONJ
arjefm-1242	124	35	johannesen	johannesen	PROPN
arjefm-1242	124	36	-	-	PUNCT
arjefm-1242	124	37	schmidt	schmidt	ADJ
arjefm-1242	124	38	,	,	PUNCT
arjefm-1242	124	39	2001	2001	NUM
arjefm-1242	124	40	)	)	PUNCT
arjefm-1242	124	41	.	.	PUNCT
arjefm-1242	125	1	gender	gender	NOUN
arjefm-1242	125	2	diversity	diversity	NOUN
arjefm-1242	125	3	,	,	PUNCT
arjefm-1242	125	4	alongside	alongside	ADP
arjefm-1242	125	5	diversity	diversity	NOUN
arjefm-1242	125	6	in	in	ADP
arjefm-1242	125	7	race	race	NOUN
arjefm-1242	125	8	,	,	PUNCT
arjefm-1242	125	9	ethnicity	ethnicity	NOUN
arjefm-1242	125	10	,	,	PUNCT
arjefm-1242	125	11	and	and	CCONJ
arjefm-1242	125	12	viewpoints	viewpoint	NOUN
arjefm-1242	125	13	,	,	PUNCT
arjefm-1242	125	14	can	can	AUX
arjefm-1242	125	15	offer	offer	VERB
arjefm-1242	125	16	companies	company	NOUN
arjefm-1242	125	17	several	several	ADJ
arjefm-1242	125	18	advantages	advantage	NOUN
arjefm-1242	125	19	,	,	PUNCT
arjefm-1242	125	20	such	such	ADJ
arjefm-1242	125	21	as	as	ADP
arjefm-1242	125	22	introducing	introduce	VERB
arjefm-1242	125	23	new	new	ADJ
arjefm-1242	125	24	ideas	idea	NOUN
arjefm-1242	125	25	,	,	PUNCT
arjefm-1242	125	26	enhancing	enhance	VERB
arjefm-1242	125	27	problem	problem	NOUN
arjefm-1242	125	28	-	-	PUNCT
arjefm-1242	125	29	solving	solve	VERB
arjefm-1242	125	30	,	,	PUNCT
arjefm-1242	125	31	improving	improve	VERB
arjefm-1242	125	32	strategic	strategic	ADJ
arjefm-1242	125	33	planning	planning	NOUN
arjefm-1242	125	34	,	,	PUNCT
arjefm-1242	125	35	and	and	CCONJ
arjefm-1242	125	36	increasing	increase	VERB
arjefm-1242	125	37	accountability	accountability	NOUN
arjefm-1242	125	38	(	(	PUNCT
arjefm-1242	125	39	arfken	arfken	PROPN
arjefm-1242	125	40	,	,	PUNCT
arjefm-1242	125	41	bellar	bellar	PROPN
arjefm-1242	125	42	&	&	CCONJ
arjefm-1242	125	43	helms	helm	NOUN
arjefm-1242	125	44	,	,	PUNCT
arjefm-1242	125	45	2004	2004	NUM
arjefm-1242	125	46	)	)	PUNCT
arjefm-1242	125	47	.	.	PUNCT
arjefm-1242	126	1	dutta	dutta	PROPN
arjefm-1242	126	2	and	and	CCONJ
arjefm-1242	126	3	bose	bose	PROPN
arjefm-1242	126	4	(	(	PUNCT
arjefm-1242	126	5	2006	2006	NUM
arjefm-1242	126	6	)	)	PUNCT
arjefm-1242	126	7	define	define	VERB
arjefm-1242	126	8	gender	gender	NOUN
arjefm-1242	126	9	diversity	diversity	NOUN
arjefm-1242	126	10	as	as	ADP
arjefm-1242	126	11	the	the	DET
arjefm-1242	126	12	representation	representation	NOUN
arjefm-1242	126	13	of	of	ADP
arjefm-1242	126	14	females	female	NOUN
arjefm-1242	126	15	on	on	ADP
arjefm-1242	126	16	a	a	DET
arjefm-1242	126	17	board	board	NOUN
arjefm-1242	126	18	.	.	PUNCT
arjefm-1242	127	1	ekadah	ekadah	PROPN
arjefm-1242	127	2	and	and	CCONJ
arjefm-1242	127	3	mboya	mboya	PROPN
arjefm-1242	127	4	(	(	PUNCT
arjefm-1242	127	5	2011	2011	NUM
arjefm-1242	127	6	)	)	PUNCT
arjefm-1242	127	7	further	far	ADV
arjefm-1242	127	8	note	note	VERB
arjefm-1242	127	9	that	that	SCONJ
arjefm-1242	127	10	board	board	NOUN
arjefm-1242	127	11	gender	gender	NOUN
arjefm-1242	127	12	diversity	diversity	NOUN
arjefm-1242	127	13	is	be	AUX
arjefm-1242	127	14	essential	essential	ADJ
arjefm-1242	127	15	for	for	ADP
arjefm-1242	127	16	corporate	corporate	ADJ
arjefm-1242	127	17	governance	governance	NOUN
arjefm-1242	127	18	,	,	PUNCT
arjefm-1242	127	19	particularly	particularly	ADV
arjefm-1242	127	20	in	in	ADP
arjefm-1242	127	21	enhancing	enhance	VERB
arjefm-1242	127	22	transparency	transparency	NOUN
arjefm-1242	127	23	and	and	CCONJ
arjefm-1242	127	24	promoting	promote	VERB
arjefm-1242	127	25	corporate	corporate	ADJ
arjefm-1242	127	26	confidence	confidence	NOUN
arjefm-1242	127	27	in	in	ADP
arjefm-1242	127	28	reports	report	NOUN
arjefm-1242	127	29	.	.	PUNCT
arjefm-1242	128	1	modern	modern	ADJ
arjefm-1242	128	2	organizations	organization	NOUN
arjefm-1242	128	3	increasingly	increasingly	ADV
arjefm-1242	128	4	recognize	recognize	VERB
arjefm-1242	128	5	that	that	SCONJ
arjefm-1242	128	6	gender	gender	NOUN
arjefm-1242	128	7	diversity	diversity	NOUN
arjefm-1242	128	8	is	be	AUX
arjefm-1242	128	9	integral	integral	ADJ
arjefm-1242	128	10	to	to	ADP
arjefm-1242	128	11	good	good	ADJ
arjefm-1242	128	12	corporate	corporate	ADJ
arjefm-1242	128	13	governance	governance	NOUN
arjefm-1242	128	14	practices	practice	NOUN
arjefm-1242	128	15	and	and	CCONJ
arjefm-1242	128	16	effective	effective	ADJ
arjefm-1242	128	17	organizational	organizational	ADJ
arjefm-1242	128	18	strategy	strategy	NOUN
arjefm-1242	128	19	.	.	PUNCT
arjefm-1242	129	1	mohd	mohd	PROPN
arjefm-1242	129	2	,	,	PUNCT
arjefm-1242	129	3	nurshamimi	nurshamimi	NOUN
arjefm-1242	129	4	,	,	PUNCT
arjefm-1242	129	5	and	and	CCONJ
arjefm-1242	129	6	azizah	azizah	NOUN
arjefm-1242	129	7	(	(	PUNCT
arjefm-1242	129	8	2013	2013	NUM
arjefm-1242	129	9	)	)	PUNCT
arjefm-1242	129	10	found	find	VERB
arjefm-1242	129	11	that	that	SCONJ
arjefm-1242	129	12	gender	gender	NOUN
arjefm-1242	129	13	diversity	diversity	NOUN
arjefm-1242	129	14	positively	positively	ADV
arjefm-1242	129	15	impacts	impact	VERB
arjefm-1242	129	16	firm	firm	ADJ
arjefm-1242	129	17	performance	performance	NOUN
arjefm-1242	129	18	,	,	PUNCT
arjefm-1242	129	19	particularly	particularly	ADV
arjefm-1242	129	20	in	in	ADP
arjefm-1242	129	21	malaysian	malaysian	ADJ
arjefm-1242	129	22	companies	company	NOUN
arjefm-1242	129	23	,	,	PUNCT
arjefm-1242	129	24	where	where	SCONJ
arjefm-1242	129	25	the	the	DET
arjefm-1242	129	26	small	small	ADJ
arjefm-1242	129	27	number	number	NOUN
arjefm-1242	129	28	of	of	ADP
arjefm-1242	129	29	female	female	ADJ
arjefm-1242	129	30	directors	director	NOUN
arjefm-1242	129	31	on	on	ADP
arjefm-1242	129	32	boards	board	NOUN
arjefm-1242	129	33	could	could	AUX
arjefm-1242	129	34	be	be	AUX
arjefm-1242	129	35	leveraged	leverage	VERB
arjefm-1242	129	36	for	for	ADP
arjefm-1242	129	37	improvement	improvement	NOUN
arjefm-1242	129	38	.	.	PUNCT
arjefm-1242	130	1	carter	carter	PROPN
arjefm-1242	130	2	,	,	PUNCT
arjefm-1242	130	3	d'souza	d'souza	PROPN
arjefm-1242	130	4	,	,	PUNCT
arjefm-1242	130	5	simkins	simkin	NOUN
arjefm-1242	130	6	,	,	PUNCT
arjefm-1242	130	7	and	and	CCONJ
arjefm-1242	130	8	simpson	simpson	PROPN
arjefm-1242	130	9	(	(	PUNCT
arjefm-1242	130	10	2010	2010	NUM
arjefm-1242	130	11	)	)	PUNCT
arjefm-1242	130	12	examined	examine	VERB
arjefm-1242	130	13	the	the	DET
arjefm-1242	130	14	effects	effect	NOUN
arjefm-1242	130	15	of	of	ADP
arjefm-1242	130	16	ethnic	ethnic	ADJ
arjefm-1242	130	17	and	and	CCONJ
arjefm-1242	130	18	gender	gender	NOUN
arjefm-1242	130	19	diversity	diversity	NOUN
arjefm-1242	130	20	on	on	ADP
arjefm-1242	130	21	board	board	NOUN
arjefm-1242	130	22	committees	committee	NOUN
arjefm-1242	130	23	,	,	PUNCT
arjefm-1242	130	24	finding	find	VERB
arjefm-1242	130	25	that	that	SCONJ
arjefm-1242	130	26	gender	gender	NOUN
arjefm-1242	130	27	diversity	diversity	NOUN
arjefm-1242	130	28	positively	positively	ADV
arjefm-1242	130	29	influenced	influence	VERB
arjefm-1242	130	30	firm	firm	ADJ
arjefm-1242	130	31	performance	performance	NOUN
arjefm-1242	130	32	through	through	ADP
arjefm-1242	130	33	audit	audit	NOUN
arjefm-1242	130	34	committees	committee	NOUN
arjefm-1242	130	35	but	but	CCONJ
arjefm-1242	130	36	not	not	PART
arjefm-1242	130	37	through	through	ADP
arjefm-1242	130	38	executive	executive	ADJ
arjefm-1242	130	39	compensation	compensation	NOUN
arjefm-1242	130	40	or	or	CCONJ
arjefm-1242	130	41	director	director	NOUN
arjefm-1242	130	42	nomination	nomination	NOUN
arjefm-1242	130	43	committees	committee	NOUN
arjefm-1242	130	44	.	.	PUNCT
arjefm-1242	131	1	audit	audit	NOUN
arjefm-1242	131	2	committee	committee	PROPN
arjefm-1242	131	3	size	size	VERB
arjefm-1242	131	4	the	the	DET
arjefm-1242	131	5	size	size	NOUN
arjefm-1242	131	6	and	and	CCONJ
arjefm-1242	131	7	composition	composition	NOUN
arjefm-1242	131	8	of	of	ADP
arjefm-1242	131	9	the	the	DET
arjefm-1242	131	10	audit	audit	NOUN
arjefm-1242	131	11	committee	committee	NOUN
arjefm-1242	131	12	are	be	AUX
arjefm-1242	131	13	important	important	ADJ
arjefm-1242	131	14	elements	element	NOUN
arjefm-1242	131	15	of	of	ADP
arjefm-1242	131	16	corporate	corporate	ADJ
arjefm-1242	131	17	governance	governance	NOUN
arjefm-1242	131	18	.	.	PUNCT
arjefm-1242	132	1	every	every	DET
arjefm-1242	132	2	public	public	ADJ
arjefm-1242	132	3	company	company	NOUN
arjefm-1242	132	4	in	in	ADP
arjefm-1242	132	5	nigeria	nigeria	PROPN
arjefm-1242	132	6	is	be	AUX
arjefm-1242	132	7	required	require	VERB
arjefm-1242	132	8	by	by	ADP
arjefm-1242	132	9	law	law	NOUN
arjefm-1242	132	10	to	to	PART
arjefm-1242	132	11	establish	establish	VERB
arjefm-1242	132	12	an	an	DET
arjefm-1242	132	13	audit	audit	NOUN
arjefm-1242	132	14	committee	committee	NOUN
arjefm-1242	132	15	.	.	PUNCT
arjefm-1242	133	1	dare	dare	VERB
arjefm-1242	133	2	,	,	PUNCT
arjefm-1242	133	3	efuntade	efuntade	VERB
arjefm-1242	133	4	,	,	PUNCT
arjefm-1242	133	5	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	133	6	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	134	1	american	american	PROPN
arjefm-1242	134	2	research	research	PROPN
arjefm-1242	134	3	journal	journal	PROPN
arjefm-1242	134	4	of	of	ADP
arjefm-1242	134	5	economics	economic	NOUN
arjefm-1242	134	6	,	,	PUNCT
arjefm-1242	134	7	finance	finance	NOUN
arjefm-1242	134	8	and	and	CCONJ
arjefm-1242	134	9	management	management	NOUN
arjefm-1242	134	10	volume	volume	NOUN
arjefm-1242	134	11	13	13	NUM
arjefm-1242	134	12	issue	issue	NOUN
arjefm-1242	134	13	3	3	NUM
arjefm-1242	134	14	,	,	PUNCT
arjefm-1242	134	15	july	july	PROPN
arjefm-1242	134	16	-	-	PUNCT
arjefm-1242	134	17	september	september	PROPN
arjefm-1242	134	18	2025	2025	NUM
arjefm-1242	134	19	issn	issn	NOUN
arjefm-1242	134	20	:	:	PUNCT
arjefm-1242	134	21	2836	2836	NUM
arjefm-1242	134	22	-	-	SYM
arjefm-1242	134	23	9416	9416	NUM
arjefm-1242	134	24	impact	impact	NOUN
arjefm-1242	134	25	factor	factor	NOUN
arjefm-1242	134	26	:	:	PUNCT
arjefm-1242	134	27	6.41	6.41	NUM
arjefm-1242	134	28	journal	journal	NOUN
arjefm-1242	134	29	homepage	homepage	NOUN
arjefm-1242	134	30	:	:	PUNCT
arjefm-1242	134	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	134	32	email	email	NOUN
arjefm-1242	134	33	:	:	PUNCT
arjefm-1242	134	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	134	35	official	official	ADJ
arjefm-1242	134	36	journal	journal	PROPN
arjefm-1242	134	37	of	of	ADP
arjefm-1242	134	38	america	america	PROPN
arjefm-1242	134	39	serial	serial	PROPN
arjefm-1242	134	40	publication	publication	NOUN
arjefm-1242	134	41	american	american	PROPN
arjefm-1242	134	42	research	research	PROPN
arjefm-1242	134	43	journal	journal	PROPN
arjefm-1242	134	44	of	of	ADP
arjefm-1242	134	45	economics	economic	NOUN
arjefm-1242	134	46	,	,	PUNCT
arjefm-1242	134	47	finance	finance	NOUN
arjefm-1242	134	48	and	and	CCONJ
arjefm-1242	134	49	management	management	NOUN
arjefm-1242	134	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	134	51	,	,	PUNCT
arjefm-1242	134	52	email	email	NOUN
arjefm-1242	134	53	:	:	PUNCT
arjefm-1242	135	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	135	2	98	98	NUM
arjefm-1242	136	1	|	|	ADV
arjefm-1242	136	2	p	p	X
arjefm-1242	136	3	a	a	DET
arjefm-1242	136	4	g	g	PROPN
arjefm-1242	136	5	e	e	NOUN
arjefm-1242	136	6	alli	alli	PROPN
arjefm-1242	136	7	-	-	PUNCT
arjefm-1242	136	8	momoh	momoh	ADJ
arjefm-1242	136	9	,	,	PUNCT
arjefm-1242	136	10	and	and	CCONJ
arjefm-1242	136	11	efuntade	efuntade	NOUN
arjefm-1242	136	12	(	(	PUNCT
arjefm-1242	136	13	2021	2021	NUM
arjefm-1242	136	14	)	)	PUNCT
arjefm-1242	136	15	define	define	VERB
arjefm-1242	136	16	the	the	DET
arjefm-1242	136	17	audit	audit	NOUN
arjefm-1242	136	18	committee	committee	NOUN
arjefm-1242	136	19	as	as	ADP
arjefm-1242	136	20	a	a	DET
arjefm-1242	136	21	sub	sub	NOUN
arjefm-1242	136	22	-	-	NOUN
arjefm-1242	136	23	committee	committee	NOUN
arjefm-1242	136	24	of	of	ADP
arjefm-1242	136	25	the	the	DET
arjefm-1242	136	26	board	board	NOUN
arjefm-1242	136	27	responsible	responsible	ADJ
arjefm-1242	136	28	for	for	ADP
arjefm-1242	136	29	overseeing	oversee	VERB
arjefm-1242	136	30	the	the	DET
arjefm-1242	136	31	financial	financial	ADJ
arjefm-1242	136	32	reporting	reporting	NOUN
arjefm-1242	136	33	process	process	NOUN
arjefm-1242	136	34	,	,	PUNCT
arjefm-1242	136	35	selecting	select	VERB
arjefm-1242	136	36	independent	independent	ADJ
arjefm-1242	136	37	auditors	auditor	NOUN
arjefm-1242	136	38	,	,	PUNCT
arjefm-1242	136	39	and	and	CCONJ
arjefm-1242	136	40	reviewing	review	VERB
arjefm-1242	136	41	both	both	CCONJ
arjefm-1242	136	42	internal	internal	ADJ
arjefm-1242	136	43	and	and	CCONJ
arjefm-1242	136	44	external	external	ADJ
arjefm-1242	136	45	audit	audit	NOUN
arjefm-1242	136	46	results	result	NOUN
arjefm-1242	136	47	.	.	PUNCT
arjefm-1242	137	1	ahmed	ahmed	PROPN
arjefm-1242	137	2	(	(	PUNCT
arjefm-1242	137	3	2018	2018	NUM
arjefm-1242	137	4	)	)	PUNCT
arjefm-1242	137	5	notes	note	VERB
arjefm-1242	137	6	that	that	SCONJ
arjefm-1242	137	7	the	the	DET
arjefm-1242	137	8	audit	audit	NOUN
arjefm-1242	137	9	committee	committee	NOUN
arjefm-1242	137	10	is	be	AUX
arjefm-1242	137	11	formed	form	VERB
arjefm-1242	137	12	from	from	ADP
arjefm-1242	137	13	board	board	NOUN
arjefm-1242	137	14	members	member	NOUN
arjefm-1242	137	15	to	to	PART
arjefm-1242	137	16	ensure	ensure	VERB
arjefm-1242	137	17	the	the	DET
arjefm-1242	137	18	independence	independence	NOUN
arjefm-1242	137	19	of	of	ADP
arjefm-1242	137	20	auditors	auditor	NOUN
arjefm-1242	137	21	.	.	PUNCT
arjefm-1242	138	1	the	the	DET
arjefm-1242	138	2	audit	audit	NOUN
arjefm-1242	138	3	committee	committee	NOUN
arjefm-1242	138	4	is	be	AUX
arjefm-1242	138	5	critical	critical	ADJ
arjefm-1242	138	6	to	to	ADP
arjefm-1242	138	7	improving	improve	VERB
arjefm-1242	138	8	the	the	DET
arjefm-1242	138	9	integrity	integrity	NOUN
arjefm-1242	138	10	of	of	ADP
arjefm-1242	138	11	financial	financial	ADJ
arjefm-1242	138	12	reporting	reporting	NOUN
arjefm-1242	138	13	and	and	CCONJ
arjefm-1242	138	14	ensuring	ensure	VERB
arjefm-1242	138	15	that	that	SCONJ
arjefm-1242	138	16	companies	company	NOUN
arjefm-1242	138	17	comply	comply	VERB
arjefm-1242	138	18	with	with	ADP
arjefm-1242	138	19	legal	legal	ADJ
arjefm-1242	138	20	and	and	CCONJ
arjefm-1242	138	21	regulatory	regulatory	ADJ
arjefm-1242	138	22	requirements	requirement	NOUN
arjefm-1242	138	23	.	.	PUNCT
arjefm-1242	139	1	ilaboya	ilaboya	VERB
arjefm-1242	139	2	and	and	CCONJ
arjefm-1242	139	3	iyafokhai	iyafokhai	PROPN
arjefm-1242	139	4	(	(	PUNCT
arjefm-1242	139	5	2014	2014	NUM
arjefm-1242	139	6	)	)	PUNCT
arjefm-1242	139	7	assert	assert	VERB
arjefm-1242	139	8	that	that	SCONJ
arjefm-1242	139	9	the	the	DET
arjefm-1242	139	10	audit	audit	NOUN
arjefm-1242	139	11	committee	committee	NOUN
arjefm-1242	139	12	’s	’s	PART
arjefm-1242	139	13	role	role	NOUN
arjefm-1242	139	14	is	be	AUX
arjefm-1242	139	15	fundamental	fundamental	ADJ
arjefm-1242	139	16	in	in	ADP
arjefm-1242	139	17	overseeing	oversee	VERB
arjefm-1242	139	18	the	the	DET
arjefm-1242	139	19	accuracy	accuracy	NOUN
arjefm-1242	139	20	of	of	ADP
arjefm-1242	139	21	financial	financial	ADJ
arjefm-1242	139	22	statements	statement	NOUN
arjefm-1242	139	23	,	,	PUNCT
arjefm-1242	139	24	the	the	DET
arjefm-1242	139	25	independence	independence	NOUN
arjefm-1242	139	26	of	of	ADP
arjefm-1242	139	27	external	external	ADJ
arjefm-1242	139	28	auditors	auditor	NOUN
arjefm-1242	139	29	,	,	PUNCT
arjefm-1242	139	30	and	and	CCONJ
arjefm-1242	139	31	the	the	DET
arjefm-1242	139	32	performance	performance	NOUN
arjefm-1242	139	33	of	of	ADP
arjefm-1242	139	34	the	the	DET
arjefm-1242	139	35	company	company	NOUN
arjefm-1242	139	36	’s	’s	PART
arjefm-1242	139	37	internal	internal	ADJ
arjefm-1242	139	38	audit	audit	NOUN
arjefm-1242	139	39	functions	function	NOUN
arjefm-1242	139	40	.	.	PUNCT
arjefm-1242	140	1	obiyo	obiyo	NOUN
arjefm-1242	140	2	and	and	CCONJ
arjefm-1242	140	3	lenee	lenee	PROPN
arjefm-1242	140	4	(	(	PUNCT
arjefm-1242	140	5	2011	2011	NUM
arjefm-1242	140	6	)	)	PUNCT
arjefm-1242	140	7	emphasize	emphasize	VERB
arjefm-1242	140	8	that	that	SCONJ
arjefm-1242	140	9	the	the	DET
arjefm-1242	140	10	audit	audit	NOUN
arjefm-1242	140	11	committee	committee	NOUN
arjefm-1242	140	12	’s	’s	PART
arjefm-1242	140	13	size	size	NOUN
arjefm-1242	140	14	is	be	AUX
arjefm-1242	140	15	an	an	DET
arjefm-1242	140	16	essential	essential	ADJ
arjefm-1242	140	17	element	element	NOUN
arjefm-1242	140	18	of	of	ADP
arjefm-1242	140	19	corporate	corporate	ADJ
arjefm-1242	140	20	governance	governance	NOUN
arjefm-1242	140	21	,	,	PUNCT
arjefm-1242	140	22	as	as	SCONJ
arjefm-1242	140	23	it	it	PRON
arjefm-1242	140	24	contributes	contribute	VERB
arjefm-1242	140	25	to	to	ADP
arjefm-1242	140	26	firm	firm	ADJ
arjefm-1242	140	27	performance	performance	NOUN
arjefm-1242	140	28	by	by	ADP
arjefm-1242	140	29	ensuring	ensure	VERB
arjefm-1242	140	30	that	that	SCONJ
arjefm-1242	140	31	management	management	NOUN
arjefm-1242	140	32	presents	present	VERB
arjefm-1242	140	33	a	a	DET
arjefm-1242	140	34	true	true	ADJ
arjefm-1242	140	35	and	and	CCONJ
arjefm-1242	140	36	fair	fair	ADJ
arjefm-1242	140	37	view	view	NOUN
arjefm-1242	140	38	of	of	ADP
arjefm-1242	140	39	the	the	DET
arjefm-1242	140	40	company	company	NOUN
arjefm-1242	140	41	’s	’s	PART
arjefm-1242	140	42	financial	financial	ADJ
arjefm-1242	140	43	position	position	NOUN
arjefm-1242	140	44	to	to	ADP
arjefm-1242	140	45	shareholders	shareholder	NOUN
arjefm-1242	140	46	.	.	PUNCT
arjefm-1242	141	1	2.2	2.2	NUM
arjefm-1242	141	2	theoretical	theoretical	ADJ
arjefm-1242	141	3	review	review	NOUN
arjefm-1242	141	4	this	this	DET
arjefm-1242	141	5	study	study	NOUN
arjefm-1242	141	6	is	be	AUX
arjefm-1242	141	7	anchored	anchor	VERB
arjefm-1242	141	8	on	on	ADP
arjefm-1242	141	9	agency	agency	NOUN
arjefm-1242	141	10	theory	theory	NOUN
arjefm-1242	141	11	.	.	PUNCT
arjefm-1242	142	1	agency	agency	NOUN
arjefm-1242	142	2	theory	theory	NOUN
arjefm-1242	142	3	was	be	AUX
arjefm-1242	142	4	first	first	ADV
arjefm-1242	142	5	articulated	articulate	VERB
arjefm-1242	142	6	by	by	ADP
arjefm-1242	142	7	jensen	jensen	PROPN
arjefm-1242	142	8	and	and	CCONJ
arjefm-1242	142	9	meckling	meckling	NOUN
arjefm-1242	142	10	in	in	ADP
arjefm-1242	142	11	1976	1976	NUM
arjefm-1242	142	12	and	and	CCONJ
arjefm-1242	142	13	it	it	PRON
arjefm-1242	142	14	posits	posit	VERB
arjefm-1242	142	15	a	a	DET
arjefm-1242	142	16	relationship	relationship	NOUN
arjefm-1242	142	17	between	between	ADP
arjefm-1242	142	18	two	two	NUM
arjefm-1242	142	19	primary	primary	ADJ
arjefm-1242	142	20	parties	party	NOUN
arjefm-1242	142	21	within	within	ADP
arjefm-1242	142	22	a	a	DET
arjefm-1242	142	23	corporation	corporation	NOUN
arjefm-1242	142	24	:	:	PUNCT
arjefm-1242	142	25	the	the	DET
arjefm-1242	142	26	principal	principal	NOUN
arjefm-1242	142	27	(	(	PUNCT
arjefm-1242	142	28	shareholders	shareholder	NOUN
arjefm-1242	142	29	)	)	PUNCT
arjefm-1242	142	30	and	and	CCONJ
arjefm-1242	142	31	the	the	DET
arjefm-1242	142	32	agent	agent	NOUN
arjefm-1242	142	33	(	(	PUNCT
arjefm-1242	142	34	management	management	NOUN
arjefm-1242	142	35	)	)	PUNCT
arjefm-1242	142	36	.	.	PUNCT
arjefm-1242	143	1	in	in	ADP
arjefm-1242	143	2	this	this	DET
arjefm-1242	143	3	framework	framework	NOUN
arjefm-1242	143	4	,	,	PUNCT
arjefm-1242	143	5	the	the	DET
arjefm-1242	143	6	principal	principal	NOUN
arjefm-1242	143	7	entrusts	entrust	VERB
arjefm-1242	143	8	decision	decision	NOUN
arjefm-1242	143	9	-	-	PUNCT
arjefm-1242	143	10	making	make	VERB
arjefm-1242	143	11	authority	authority	NOUN
arjefm-1242	143	12	to	to	ADP
arjefm-1242	143	13	the	the	DET
arjefm-1242	143	14	agent	agent	NOUN
arjefm-1242	143	15	,	,	PUNCT
arjefm-1242	143	16	who	who	PRON
arjefm-1242	143	17	is	be	AUX
arjefm-1242	143	18	expected	expect	VERB
arjefm-1242	143	19	to	to	PART
arjefm-1242	143	20	prioritize	prioritize	VERB
arjefm-1242	143	21	the	the	DET
arjefm-1242	143	22	principal	principal	NOUN
arjefm-1242	143	23	’s	’s	PART
arjefm-1242	143	24	interests	interest	NOUN
arjefm-1242	143	25	.	.	PUNCT
arjefm-1242	144	1	however	however	ADV
arjefm-1242	144	2	,	,	PUNCT
arjefm-1242	144	3	due	due	ADP
arjefm-1242	144	4	to	to	ADP
arjefm-1242	144	5	the	the	DET
arjefm-1242	144	6	separation	separation	NOUN
arjefm-1242	144	7	of	of	ADP
arjefm-1242	144	8	ownership	ownership	NOUN
arjefm-1242	144	9	and	and	CCONJ
arjefm-1242	144	10	control	control	NOUN
arjefm-1242	144	11	,	,	PUNCT
arjefm-1242	144	12	the	the	DET
arjefm-1242	144	13	agent	agent	NOUN
arjefm-1242	144	14	may	may	AUX
arjefm-1242	144	15	act	act	VERB
arjefm-1242	144	16	in	in	ADP
arjefm-1242	144	17	self	self	NOUN
arjefm-1242	144	18	-	-	PUNCT
arjefm-1242	144	19	interest	interest	NOUN
arjefm-1242	144	20	,	,	PUNCT
arjefm-1242	144	21	leading	lead	VERB
arjefm-1242	144	22	to	to	ADP
arjefm-1242	144	23	potential	potential	ADJ
arjefm-1242	144	24	conflicts	conflict	NOUN
arjefm-1242	144	25	with	with	ADP
arjefm-1242	144	26	shareholders	shareholder	NOUN
arjefm-1242	144	27	’	'	PUNCT
arjefm-1242	144	28	goals	goal	NOUN
arjefm-1242	144	29	,	,	PUNCT
arjefm-1242	144	30	commonly	commonly	ADV
arjefm-1242	144	31	referred	refer	VERB
arjefm-1242	144	32	to	to	ADP
arjefm-1242	144	33	as	as	ADP
arjefm-1242	144	34	the	the	DET
arjefm-1242	144	35	agency	agency	NOUN
arjefm-1242	144	36	problem	problem	NOUN
arjefm-1242	144	37	.	.	PUNCT
arjefm-1242	145	1	jensen	jensen	PROPN
arjefm-1242	145	2	and	and	CCONJ
arjefm-1242	145	3	meckling	meckling	NOUN
arjefm-1242	145	4	explain	explain	VERB
arjefm-1242	145	5	that	that	SCONJ
arjefm-1242	145	6	the	the	DET
arjefm-1242	145	7	principal	principal	ADJ
arjefm-1242	145	8	-	-	PUNCT
arjefm-1242	145	9	agent	agent	NOUN
arjefm-1242	145	10	dynamic	dynamic	NOUN
arjefm-1242	145	11	is	be	AUX
arjefm-1242	145	12	pivotal	pivotal	ADJ
arjefm-1242	145	13	to	to	ADP
arjefm-1242	145	14	corporate	corporate	ADJ
arjefm-1242	145	15	governance	governance	NOUN
arjefm-1242	145	16	.	.	PUNCT
arjefm-1242	146	1	shareholders	shareholder	NOUN
arjefm-1242	146	2	,	,	PUNCT
arjefm-1242	146	3	as	as	SCONJ
arjefm-1242	146	4	the	the	DET
arjefm-1242	146	5	principals	principal	NOUN
arjefm-1242	146	6	,	,	PUNCT
arjefm-1242	146	7	are	be	AUX
arjefm-1242	146	8	the	the	DET
arjefm-1242	146	9	true	true	ADJ
arjefm-1242	146	10	owners	owner	NOUN
arjefm-1242	146	11	but	but	CCONJ
arjefm-1242	146	12	depend	depend	VERB
arjefm-1242	146	13	on	on	ADP
arjefm-1242	146	14	management	management	NOUN
arjefm-1242	146	15	to	to	PART
arjefm-1242	146	16	effectively	effectively	ADV
arjefm-1242	146	17	manage	manage	VERB
arjefm-1242	146	18	the	the	DET
arjefm-1242	146	19	company	company	NOUN
arjefm-1242	146	20	.	.	PUNCT
arjefm-1242	147	1	according	accord	VERB
arjefm-1242	147	2	to	to	ADP
arjefm-1242	147	3	agency	agency	NOUN
arjefm-1242	147	4	theory	theory	NOUN
arjefm-1242	147	5	,	,	PUNCT
arjefm-1242	147	6	managers	manager	NOUN
arjefm-1242	147	7	may	may	AUX
arjefm-1242	147	8	sometimes	sometimes	ADV
arjefm-1242	147	9	place	place	VERB
arjefm-1242	147	10	their	their	PRON
arjefm-1242	147	11	own	own	ADJ
arjefm-1242	147	12	interests	interest	NOUN
arjefm-1242	147	13	above	above	ADP
arjefm-1242	147	14	those	those	PRON
arjefm-1242	147	15	of	of	ADP
arjefm-1242	147	16	shareholders	shareholder	NOUN
arjefm-1242	147	17	,	,	PUNCT
arjefm-1242	147	18	particularly	particularly	ADV
arjefm-1242	147	19	when	when	SCONJ
arjefm-1242	147	20	facing	face	VERB
arjefm-1242	147	21	information	information	NOUN
arjefm-1242	147	22	asymmetry	asymmetry	NOUN
arjefm-1242	147	23	,	,	PUNCT
arjefm-1242	147	24	where	where	SCONJ
arjefm-1242	147	25	managers	manager	NOUN
arjefm-1242	147	26	possess	possess	VERB
arjefm-1242	147	27	more	more	ADJ
arjefm-1242	147	28	knowledge	knowledge	NOUN
arjefm-1242	147	29	than	than	ADP
arjefm-1242	147	30	the	the	DET
arjefm-1242	147	31	owners	owner	NOUN
arjefm-1242	147	32	.	.	PUNCT
arjefm-1242	148	1	a	a	DET
arjefm-1242	148	2	critical	critical	ADJ
arjefm-1242	148	3	aspect	aspect	NOUN
arjefm-1242	148	4	of	of	ADP
arjefm-1242	148	5	corporate	corporate	ADJ
arjefm-1242	148	6	governance	governance	NOUN
arjefm-1242	148	7	,	,	PUNCT
arjefm-1242	148	8	as	as	SCONJ
arjefm-1242	148	9	outlined	outline	VERB
arjefm-1242	148	10	by	by	ADP
arjefm-1242	148	11	agency	agency	NOUN
arjefm-1242	148	12	theory	theory	NOUN
arjefm-1242	148	13	,	,	PUNCT
arjefm-1242	148	14	is	be	AUX
arjefm-1242	148	15	developing	develop	VERB
arjefm-1242	148	16	mechanisms	mechanism	NOUN
arjefm-1242	148	17	that	that	PRON
arjefm-1242	148	18	align	align	VERB
arjefm-1242	148	19	the	the	DET
arjefm-1242	148	20	interests	interest	NOUN
arjefm-1242	148	21	of	of	ADP
arjefm-1242	148	22	agents	agent	NOUN
arjefm-1242	148	23	with	with	ADP
arjefm-1242	148	24	those	those	PRON
arjefm-1242	148	25	of	of	ADP
arjefm-1242	148	26	principals	principal	NOUN
arjefm-1242	148	27	.	.	PUNCT
arjefm-1242	149	1	this	this	PRON
arjefm-1242	149	2	is	be	AUX
arjefm-1242	149	3	especially	especially	ADV
arjefm-1242	149	4	pertinent	pertinent	ADJ
arjefm-1242	149	5	in	in	ADP
arjefm-1242	149	6	sectors	sector	NOUN
arjefm-1242	149	7	like	like	ADP
arjefm-1242	149	8	banking	banking	NOUN
arjefm-1242	149	9	,	,	PUNCT
arjefm-1242	149	10	where	where	SCONJ
arjefm-1242	149	11	protecting	protect	VERB
arjefm-1242	149	12	shareholder	shareholder	NOUN
arjefm-1242	149	13	interests	interest	NOUN
arjefm-1242	149	14	from	from	ADP
arjefm-1242	149	15	managerial	managerial	ADJ
arjefm-1242	149	16	actions	action	NOUN
arjefm-1242	149	17	becomes	become	VERB
arjefm-1242	149	18	a	a	DET
arjefm-1242	149	19	primary	primary	ADJ
arjefm-1242	149	20	goal	goal	NOUN
arjefm-1242	149	21	of	of	ADP
arjefm-1242	149	22	governance	governance	NOUN
arjefm-1242	149	23	.	.	PUNCT
arjefm-1242	150	1	therefore	therefore	ADV
arjefm-1242	150	2	,	,	PUNCT
arjefm-1242	150	3	agency	agency	NOUN
arjefm-1242	150	4	theory	theory	NOUN
arjefm-1242	150	5	provides	provide	VERB
arjefm-1242	150	6	insight	insight	NOUN
arjefm-1242	150	7	into	into	ADP
arjefm-1242	150	8	how	how	SCONJ
arjefm-1242	150	9	specific	specific	ADJ
arjefm-1242	150	10	governance	governance	NOUN
arjefm-1242	150	11	practices	practice	NOUN
arjefm-1242	150	12	can	can	AUX
arjefm-1242	150	13	enhance	enhance	VERB
arjefm-1242	150	14	firm	firm	ADJ
arjefm-1242	150	15	performance	performance	NOUN
arjefm-1242	150	16	by	by	ADP
arjefm-1242	150	17	mitigating	mitigate	VERB
arjefm-1242	150	18	conflicts	conflict	NOUN
arjefm-1242	150	19	between	between	ADP
arjefm-1242	150	20	principals	principal	NOUN
arjefm-1242	150	21	and	and	CCONJ
arjefm-1242	150	22	agents	agent	NOUN
arjefm-1242	150	23	.	.	PUNCT
arjefm-1242	151	1	2.3	2.3	NUM
arjefm-1242	151	2	review	review	NOUN
arjefm-1242	151	3	of	of	ADP
arjefm-1242	151	4	empirical	empirical	ADJ
arjefm-1242	151	5	studies	study	NOUN
arjefm-1242	151	6	corporate	corporate	ADJ
arjefm-1242	151	7	governance	governance	NOUN
arjefm-1242	151	8	mechanisms	mechanism	NOUN
arjefm-1242	151	9	play	play	VERB
arjefm-1242	151	10	a	a	DET
arjefm-1242	151	11	critical	critical	ADJ
arjefm-1242	151	12	role	role	NOUN
arjefm-1242	151	13	in	in	ADP
arjefm-1242	151	14	ensuring	ensure	VERB
arjefm-1242	151	15	that	that	SCONJ
arjefm-1242	151	16	organizations	organization	NOUN
arjefm-1242	151	17	are	be	AUX
arjefm-1242	151	18	effectively	effectively	ADV
arjefm-1242	151	19	managed	manage	VERB
arjefm-1242	151	20	and	and	CCONJ
arjefm-1242	151	21	achieve	achieve	VERB
arjefm-1242	151	22	their	their	PRON
arjefm-1242	151	23	financial	financial	ADJ
arjefm-1242	151	24	goals	goal	NOUN
arjefm-1242	151	25	.	.	PUNCT
arjefm-1242	152	1	over	over	ADP
arjefm-1242	152	2	the	the	DET
arjefm-1242	152	3	years	year	NOUN
arjefm-1242	152	4	,	,	PUNCT
arjefm-1242	152	5	numerous	numerous	ADJ
arjefm-1242	152	6	research	research	NOUN
arjefm-1242	152	7	studies	study	NOUN
arjefm-1242	152	8	have	have	AUX
arjefm-1242	152	9	investigated	investigate	VERB
arjefm-1242	152	10	the	the	DET
arjefm-1242	152	11	relationship	relationship	NOUN
arjefm-1242	152	12	between	between	ADP
arjefm-1242	152	13	governance	governance	NOUN
arjefm-1242	152	14	practices	practice	NOUN
arjefm-1242	152	15	and	and	CCONJ
arjefm-1242	152	16	firm	firm	ADJ
arjefm-1242	152	17	performance	performance	NOUN
arjefm-1242	152	18	,	,	PUNCT
arjefm-1242	152	19	providing	provide	VERB
arjefm-1242	152	20	valuable	valuable	ADJ
arjefm-1242	152	21	insights	insight	NOUN
arjefm-1242	152	22	into	into	ADP
arjefm-1242	152	23	how	how	SCONJ
arjefm-1242	152	24	various	various	ADJ
arjefm-1242	152	25	governance	governance	NOUN
arjefm-1242	152	26	frameworks	framework	NOUN
arjefm-1242	152	27	impact	impact	VERB
arjefm-1242	152	28	organizations	organization	NOUN
arjefm-1242	152	29	'	'	PART
arjefm-1242	152	30	financial	financial	ADJ
arjefm-1242	152	31	results	result	NOUN
arjefm-1242	152	32	.	.	PUNCT
arjefm-1242	153	1	this	this	DET
arjefm-1242	153	2	section	section	NOUN
arjefm-1242	153	3	reviews	review	VERB
arjefm-1242	153	4	several	several	ADJ
arjefm-1242	153	5	empirical	empirical	ADJ
arjefm-1242	153	6	studies	study	NOUN
arjefm-1242	153	7	conducted	conduct	VERB
arjefm-1242	153	8	in	in	ADP
arjefm-1242	153	9	different	different	ADJ
arjefm-1242	153	10	countries	country	NOUN
arjefm-1242	153	11	to	to	PART
arjefm-1242	153	12	explore	explore	VERB
arjefm-1242	153	13	the	the	DET
arjefm-1242	153	14	dynamics	dynamic	NOUN
arjefm-1242	153	15	between	between	ADP
arjefm-1242	153	16	corporate	corporate	ADJ
arjefm-1242	153	17	governance	governance	NOUN
arjefm-1242	153	18	and	and	CCONJ
arjefm-1242	153	19	firm	firm	ADJ
arjefm-1242	153	20	performance	performance	NOUN
arjefm-1242	153	21	.	.	PUNCT
arjefm-1242	153	22	.	.	PUNCT
arjefm-1242	154	1	eke	eke	ADJ
arjefm-1242	154	2	and	and	CCONJ
arjefm-1242	154	3	sado	sado	NOUN
arjefm-1242	154	4	(	(	PUNCT
arjefm-1242	154	5	2022	2022	NUM
arjefm-1242	154	6	)	)	PUNCT
arjefm-1242	154	7	examined	examine	VERB
arjefm-1242	154	8	the	the	DET
arjefm-1242	154	9	relationship	relationship	NOUN
arjefm-1242	154	10	between	between	ADP
arjefm-1242	154	11	corporate	corporate	ADJ
arjefm-1242	154	12	governance	governance	NOUN
arjefm-1242	154	13	attributes	attribute	NOUN
arjefm-1242	154	14	and	and	CCONJ
arjefm-1242	154	15	agency	agency	NOUN
arjefm-1242	154	16	cost	cost	NOUN
arjefm-1242	154	17	in	in	ADP
arjefm-1242	154	18	nigerian	nigerian	ADJ
arjefm-1242	154	19	banking	banking	NOUN
arjefm-1242	154	20	sector	sector	NOUN
arjefm-1242	154	21	.	.	PUNCT
arjefm-1242	155	1	the	the	DET
arjefm-1242	155	2	study	study	NOUN
arjefm-1242	155	3	utilized	utilize	VERB
arjefm-1242	155	4	data	datum	NOUN
arjefm-1242	155	5	from	from	ADP
arjefm-1242	155	6	12	12	NUM
arjefm-1242	155	7	banks	bank	NOUN
arjefm-1242	155	8	gotten	get	VERB
arjefm-1242	155	9	from	from	ADP
arjefm-1242	155	10	their	their	PRON
arjefm-1242	155	11	published	publish	VERB
arjefm-1242	155	12	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	155	13	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	155	14	american	american	PROPN
arjefm-1242	155	15	research	research	PROPN
arjefm-1242	155	16	journal	journal	PROPN
arjefm-1242	155	17	of	of	ADP
arjefm-1242	155	18	economics	economic	NOUN
arjefm-1242	155	19	,	,	PUNCT
arjefm-1242	155	20	finance	finance	NOUN
arjefm-1242	155	21	and	and	CCONJ
arjefm-1242	155	22	management	management	NOUN
arjefm-1242	155	23	volume	volume	NOUN
arjefm-1242	155	24	13	13	NUM
arjefm-1242	155	25	issue	issue	NOUN
arjefm-1242	155	26	3	3	NUM
arjefm-1242	155	27	,	,	PUNCT
arjefm-1242	155	28	july	july	PROPN
arjefm-1242	155	29	-	-	PUNCT
arjefm-1242	155	30	september	september	PROPN
arjefm-1242	155	31	2025	2025	NUM
arjefm-1242	155	32	issn	issn	NOUN
arjefm-1242	155	33	:	:	PUNCT
arjefm-1242	155	34	2836	2836	NUM
arjefm-1242	155	35	-	-	SYM
arjefm-1242	155	36	9416	9416	NUM
arjefm-1242	155	37	impact	impact	NOUN
arjefm-1242	155	38	factor	factor	NOUN
arjefm-1242	155	39	:	:	PUNCT
arjefm-1242	155	40	6.41	6.41	NUM
arjefm-1242	155	41	journal	journal	NOUN
arjefm-1242	155	42	homepage	homepage	NOUN
arjefm-1242	155	43	:	:	PUNCT
arjefm-1242	155	44	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	155	45	email	email	NOUN
arjefm-1242	155	46	:	:	PUNCT
arjefm-1242	155	47	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	155	48	official	official	ADJ
arjefm-1242	155	49	journal	journal	PROPN
arjefm-1242	155	50	of	of	ADP
arjefm-1242	155	51	america	america	PROPN
arjefm-1242	155	52	serial	serial	PROPN
arjefm-1242	155	53	publication	publication	NOUN
arjefm-1242	155	54	american	american	PROPN
arjefm-1242	155	55	research	research	PROPN
arjefm-1242	155	56	journal	journal	PROPN
arjefm-1242	155	57	of	of	ADP
arjefm-1242	155	58	economics	economic	NOUN
arjefm-1242	155	59	,	,	PUNCT
arjefm-1242	155	60	finance	finance	NOUN
arjefm-1242	155	61	and	and	CCONJ
arjefm-1242	155	62	management	management	NOUN
arjefm-1242	155	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	155	64	,	,	PUNCT
arjefm-1242	155	65	email	email	NOUN
arjefm-1242	155	66	:	:	PUNCT
arjefm-1242	156	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	156	2	99	99	NUM
arjefm-1242	157	1	|	|	ADV
arjefm-1242	157	2	p	p	X
arjefm-1242	157	3	a	a	DET
arjefm-1242	157	4	g	g	NOUN
arjefm-1242	157	5	e	e	NOUN
arjefm-1242	157	6	financial	financial	ADJ
arjefm-1242	157	7	statement	statement	NOUN
arjefm-1242	157	8	for	for	ADP
arjefm-1242	157	9	period	period	NOUN
arjefm-1242	157	10	of	of	ADP
arjefm-1242	157	11	5	5	NUM
arjefm-1242	157	12	years	year	NOUN
arjefm-1242	157	13	.	.	PUNCT
arjefm-1242	158	1	pannel	pannel	NOUN
arjefm-1242	158	2	technique	technique	NOUN
arjefm-1242	158	3	was	be	AUX
arjefm-1242	158	4	applied	apply	VERB
arjefm-1242	158	5	in	in	ADP
arjefm-1242	158	6	the	the	DET
arjefm-1242	158	7	regression	regression	NOUN
arjefm-1242	158	8	analysis	analysis	NOUN
arjefm-1242	158	9	used	use	VERB
arjefm-1242	158	10	to	to	PART
arjefm-1242	158	11	establish	establish	VERB
arjefm-1242	158	12	the	the	DET
arjefm-1242	158	13	variables	variable	NOUN
arjefm-1242	158	14	.	.	PUNCT
arjefm-1242	159	1	the	the	DET
arjefm-1242	159	2	findings	finding	NOUN
arjefm-1242	159	3	revealed	reveal	VERB
arjefm-1242	159	4	that	that	SCONJ
arjefm-1242	159	5	board	board	NOUN
arjefm-1242	159	6	size	size	NOUN
arjefm-1242	159	7	,	,	PUNCT
arjefm-1242	159	8	chief	chief	ADJ
arjefm-1242	159	9	executive	executive	ADJ
arjefm-1242	159	10	officer	officer	NOUN
arjefm-1242	159	11	dominance	dominance	NOUN
arjefm-1242	159	12	have	have	VERB
arjefm-1242	159	13	positive	positive	ADJ
arjefm-1242	159	14	impact	impact	NOUN
arjefm-1242	159	15	on	on	ADP
arjefm-1242	159	16	agency	agency	NOUN
arjefm-1242	159	17	cost	cost	NOUN
arjefm-1242	159	18	in	in	ADP
arjefm-1242	159	19	nigeria	nigeria	PROPN
arjefm-1242	159	20	while	while	SCONJ
arjefm-1242	159	21	board	board	NOUN
arjefm-1242	159	22	independence	independence	NOUN
arjefm-1242	159	23	,	,	PUNCT
arjefm-1242	159	24	and	and	CCONJ
arjefm-1242	159	25	block	block	NOUN
arjefm-1242	159	26	ownership	ownership	NOUN
arjefm-1242	159	27	have	have	VERB
arjefm-1242	159	28	a	a	DET
arjefm-1242	159	29	negative	negative	ADJ
arjefm-1242	159	30	have	have	VERB
arjefm-1242	159	31	a	a	DET
arjefm-1242	159	32	negative	negative	ADJ
arjefm-1242	159	33	impact	impact	NOUN
arjefm-1242	159	34	on	on	ADP
arjefm-1242	159	35	agency	agency	NOUN
arjefm-1242	159	36	cost	cost	NOUN
arjefm-1242	159	37	in	in	ADP
arjefm-1242	159	38	nigeria	nigeria	PROPN
arjefm-1242	159	39	.	.	PUNCT
arjefm-1242	160	1	the	the	DET
arjefm-1242	160	2	study	study	NOUN
arjefm-1242	160	3	recommends	recommend	VERB
arjefm-1242	160	4	regulators	regulator	NOUN
arjefm-1242	160	5	must	must	AUX
arjefm-1242	160	6	take	take	VERB
arjefm-1242	160	7	action	action	NOUN
arjefm-1242	160	8	to	to	PART
arjefm-1242	160	9	ensure	ensure	VERB
arjefm-1242	160	10	the	the	DET
arjefm-1242	160	11	integrity	integrity	NOUN
arjefm-1242	160	12	of	of	ADP
arjefm-1242	160	13	corporate	corporate	ADJ
arjefm-1242	160	14	governance	governance	NOUN
arjefm-1242	160	15	code	code	NOUN
arjefm-1242	160	16	in	in	ADP
arjefm-1242	160	17	in	in	ADP
arjefm-1242	160	18	terms	term	NOUN
arjefm-1242	160	19	of	of	ADP
arjefm-1242	160	20	implementation	implementation	NOUN
arjefm-1242	160	21	and	and	CCONJ
arjefm-1242	160	22	compliance	compliance	NOUN
arjefm-1242	160	23	of	of	ADP
arjefm-1242	160	24	firms	firm	NOUN
arjefm-1242	160	25	.	.	PUNCT
arjefm-1242	161	1	adekunle	adekunle	PROPN
arjefm-1242	161	2	and	and	CCONJ
arjefm-1242	161	3	aghedo	aghedo	NOUN
arjefm-1242	161	4	(	(	PUNCT
arjefm-1242	161	5	2014	2014	NUM
arjefm-1242	161	6	)	)	PUNCT
arjefm-1242	161	7	explored	explore	VERB
arjefm-1242	161	8	the	the	DET
arjefm-1242	161	9	connection	connection	NOUN
arjefm-1242	161	10	between	between	ADP
arjefm-1242	161	11	corporate	corporate	ADJ
arjefm-1242	161	12	governance	governance	NOUN
arjefm-1242	161	13	and	and	CCONJ
arjefm-1242	161	14	financial	financial	ADJ
arjefm-1242	161	15	performance	performance	NOUN
arjefm-1242	161	16	in	in	ADP
arjefm-1242	161	17	nigeria	nigeria	PROPN
arjefm-1242	161	18	.	.	PUNCT
arjefm-1242	162	1	their	their	PRON
arjefm-1242	162	2	research	research	NOUN
arjefm-1242	162	3	assessed	assess	VERB
arjefm-1242	162	4	various	various	ADJ
arjefm-1242	162	5	corporate	corporate	ADJ
arjefm-1242	162	6	governance	governance	NOUN
arjefm-1242	162	7	factors	factor	NOUN
arjefm-1242	162	8	and	and	CCONJ
arjefm-1242	162	9	their	their	PRON
arjefm-1242	162	10	effects	effect	NOUN
arjefm-1242	162	11	on	on	ADP
arjefm-1242	162	12	firm	firm	ADJ
arjefm-1242	162	13	performance	performance	NOUN
arjefm-1242	162	14	,	,	PUNCT
arjefm-1242	162	15	using	use	VERB
arjefm-1242	162	16	return	return	NOUN
arjefm-1242	162	17	on	on	ADP
arjefm-1242	162	18	assets	asset	NOUN
arjefm-1242	162	19	(	(	PUNCT
arjefm-1242	162	20	roa	roa	NOUN
arjefm-1242	162	21	)	)	PUNCT
arjefm-1242	162	22	and	and	CCONJ
arjefm-1242	162	23	profit	profit	NOUN
arjefm-1242	162	24	margin	margin	NOUN
arjefm-1242	162	25	(	(	PUNCT
arjefm-1242	162	26	pm	pm	NOUN
arjefm-1242	162	27	)	)	PUNCT
arjefm-1242	162	28	as	as	ADP
arjefm-1242	162	29	measures	measure	NOUN
arjefm-1242	162	30	.	.	PUNCT
arjefm-1242	163	1	they	they	PRON
arjefm-1242	163	2	employed	employ	VERB
arjefm-1242	163	3	ordinary	ordinary	ADJ
arjefm-1242	163	4	least	least	ADJ
arjefm-1242	163	5	squares	square	NOUN
arjefm-1242	163	6	(	(	PUNCT
arjefm-1242	163	7	ols	ol	NOUN
arjefm-1242	163	8	)	)	PUNCT
arjefm-1242	163	9	regression	regression	NOUN
arjefm-1242	163	10	for	for	ADP
arjefm-1242	163	11	their	their	PRON
arjefm-1242	163	12	analysis	analysis	NOUN
arjefm-1242	163	13	.	.	PUNCT
arjefm-1242	164	1	the	the	DET
arjefm-1242	164	2	study	study	NOUN
arjefm-1242	164	3	found	find	VERB
arjefm-1242	164	4	a	a	DET
arjefm-1242	164	5	positive	positive	ADJ
arjefm-1242	164	6	relationship	relationship	NOUN
arjefm-1242	164	7	between	between	ADP
arjefm-1242	164	8	board	board	NOUN
arjefm-1242	164	9	composition	composition	NOUN
arjefm-1242	164	10	and	and	CCONJ
arjefm-1242	164	11	size	size	NOUN
arjefm-1242	164	12	and	and	CCONJ
arjefm-1242	164	13	firm	firm	ADJ
arjefm-1242	164	14	performance	performance	NOUN
arjefm-1242	164	15	.	.	PUNCT
arjefm-1242	165	1	however	however	ADV
arjefm-1242	165	2	,	,	PUNCT
arjefm-1242	165	3	while	while	SCONJ
arjefm-1242	165	4	the	the	DET
arjefm-1242	165	5	ceo	ceo	NOUN
arjefm-1242	165	6	's	's	PART
arjefm-1242	165	7	status	status	NOUN
arjefm-1242	165	8	also	also	ADV
arjefm-1242	165	9	correlated	correlate	VERB
arjefm-1242	165	10	positively	positively	ADV
arjefm-1242	165	11	with	with	ADP
arjefm-1242	165	12	performance	performance	NOUN
arjefm-1242	165	13	,	,	PUNCT
arjefm-1242	165	14	it	it	PRON
arjefm-1242	165	15	lacked	lack	VERB
arjefm-1242	165	16	statistical	statistical	ADJ
arjefm-1242	165	17	significance	significance	NOUN
arjefm-1242	165	18	at	at	ADP
arjefm-1242	165	19	the	the	DET
arjefm-1242	165	20	5	5	NUM
arjefm-1242	165	21	%	%	NOUN
arjefm-1242	165	22	level	level	NOUN
arjefm-1242	165	23	.	.	PUNCT
arjefm-1242	166	1	additionally	additionally	ADV
arjefm-1242	166	2	,	,	PUNCT
arjefm-1242	166	3	the	the	DET
arjefm-1242	166	4	impact	impact	NOUN
arjefm-1242	166	5	of	of	ADP
arjefm-1242	166	6	ownership	ownership	NOUN
arjefm-1242	166	7	concentration	concentration	NOUN
arjefm-1242	166	8	yielded	yield	VERB
arjefm-1242	166	9	mixed	mixed	ADJ
arjefm-1242	166	10	results	result	NOUN
arjefm-1242	166	11	,	,	PUNCT
arjefm-1242	166	12	appearing	appear	VERB
arjefm-1242	166	13	to	to	PART
arjefm-1242	166	14	have	have	VERB
arjefm-1242	166	15	a	a	DET
arjefm-1242	166	16	negative	negative	ADJ
arjefm-1242	166	17	relationship	relationship	NOUN
arjefm-1242	166	18	with	with	ADP
arjefm-1242	166	19	performance	performance	NOUN
arjefm-1242	166	20	.	.	PUNCT
arjefm-1242	167	1	ali	ali	PROPN
arjefm-1242	167	2	,	,	PUNCT
arjefm-1242	167	3	omar	omar	PROPN
arjefm-1242	167	4	,	,	PUNCT
arjefm-1242	167	5	and	and	CCONJ
arjefm-1242	167	6	subba	subba	NOUN
arjefm-1242	167	7	(	(	PUNCT
arjefm-1242	167	8	2014	2014	NUM
arjefm-1242	167	9	)	)	PUNCT
arjefm-1242	167	10	performed	perform	VERB
arjefm-1242	167	11	a	a	DET
arjefm-1242	167	12	comparative	comparative	ADJ
arjefm-1242	167	13	analysis	analysis	NOUN
arjefm-1242	167	14	to	to	PART
arjefm-1242	167	15	examine	examine	VERB
arjefm-1242	167	16	the	the	DET
arjefm-1242	167	17	influence	influence	NOUN
arjefm-1242	167	18	of	of	ADP
arjefm-1242	167	19	corporate	corporate	ADJ
arjefm-1242	167	20	governance	governance	NOUN
arjefm-1242	167	21	mechanisms	mechanism	NOUN
arjefm-1242	167	22	on	on	ADP
arjefm-1242	167	23	the	the	DET
arjefm-1242	167	24	performance	performance	NOUN
arjefm-1242	167	25	of	of	ADP
arjefm-1242	167	26	firms	firm	NOUN
arjefm-1242	167	27	listed	list	VERB
arjefm-1242	167	28	in	in	ADP
arjefm-1242	167	29	jordan	jordan	PROPN
arjefm-1242	167	30	and	and	CCONJ
arjefm-1242	167	31	australia	australia	PROPN
arjefm-1242	167	32	from	from	ADP
arjefm-1242	167	33	2005	2005	NUM
arjefm-1242	167	34	to	to	ADP
arjefm-1242	167	35	2011	2011	NUM
arjefm-1242	167	36	.	.	PUNCT
arjefm-1242	168	1	they	they	PRON
arjefm-1242	168	2	utilized	utilize	VERB
arjefm-1242	168	3	a	a	DET
arjefm-1242	168	4	balanced	balanced	ADJ
arjefm-1242	168	5	panel	panel	NOUN
arjefm-1242	168	6	consisting	consist	VERB
arjefm-1242	168	7	of	of	ADP
arjefm-1242	168	8	70	70	NUM
arjefm-1242	168	9	jordanian	jordanian	ADJ
arjefm-1242	168	10	and	and	CCONJ
arjefm-1242	168	11	206	206	NUM
arjefm-1242	168	12	australian	australian	ADJ
arjefm-1242	168	13	companies	company	NOUN
arjefm-1242	168	14	,	,	PUNCT
arjefm-1242	168	15	applying	apply	VERB
arjefm-1242	168	16	various	various	ADJ
arjefm-1242	168	17	statistical	statistical	ADJ
arjefm-1242	168	18	methods	method	NOUN
arjefm-1242	168	19	,	,	PUNCT
arjefm-1242	168	20	including	include	VERB
arjefm-1242	168	21	ols	ol	NOUN
arjefm-1242	168	22	,	,	PUNCT
arjefm-1242	168	23	fixed	fix	VERB
arjefm-1242	168	24	effects	effect	NOUN
arjefm-1242	168	25	panel	panel	NOUN
arjefm-1242	168	26	regression	regression	NOUN
arjefm-1242	168	27	(	(	PUNCT
arjefm-1242	168	28	fe	fe	NOUN
arjefm-1242	168	29	)	)	PUNCT
arjefm-1242	168	30	,	,	PUNCT
arjefm-1242	168	31	and	and	CCONJ
arjefm-1242	168	32	the	the	DET
arjefm-1242	168	33	generalized	generalized	ADJ
arjefm-1242	168	34	method	method	NOUN
arjefm-1242	168	35	of	of	ADP
arjefm-1242	168	36	moments	moment	NOUN
arjefm-1242	168	37	(	(	PUNCT
arjefm-1242	168	38	gmm	gmm	NOUN
arjefm-1242	168	39	)	)	PUNCT
arjefm-1242	168	40	.	.	PUNCT
arjefm-1242	169	1	their	their	PRON
arjefm-1242	169	2	results	result	NOUN
arjefm-1242	169	3	indicated	indicate	VERB
arjefm-1242	169	4	that	that	SCONJ
arjefm-1242	169	5	corporate	corporate	ADJ
arjefm-1242	169	6	governance	governance	NOUN
arjefm-1242	169	7	mechanisms	mechanism	NOUN
arjefm-1242	169	8	,	,	PUNCT
arjefm-1242	169	9	like	like	ADP
arjefm-1242	169	10	board	board	NOUN
arjefm-1242	169	11	size	size	NOUN
arjefm-1242	169	12	,	,	PUNCT
arjefm-1242	169	13	board	board	NOUN
arjefm-1242	169	14	independence	independence	NOUN
arjefm-1242	169	15	,	,	PUNCT
arjefm-1242	169	16	and	and	CCONJ
arjefm-1242	169	17	frequency	frequency	NOUN
arjefm-1242	169	18	of	of	ADP
arjefm-1242	169	19	board	board	NOUN
arjefm-1242	169	20	meetings	meeting	NOUN
arjefm-1242	169	21	,	,	PUNCT
arjefm-1242	169	22	affected	affect	VERB
arjefm-1242	169	23	firm	firm	ADJ
arjefm-1242	169	24	performance	performance	NOUN
arjefm-1242	169	25	differently	differently	ADV
arjefm-1242	169	26	in	in	ADP
arjefm-1242	169	27	the	the	DET
arjefm-1242	169	28	two	two	NUM
arjefm-1242	169	29	nations	nation	NOUN
arjefm-1242	169	30	.	.	PUNCT
arjefm-1242	170	1	importantly	importantly	ADV
arjefm-1242	170	2	,	,	PUNCT
arjefm-1242	170	3	insider	insider	NOUN
arjefm-1242	170	4	and	and	CCONJ
arjefm-1242	170	5	government	government	NOUN
arjefm-1242	170	6	ownership	ownership	NOUN
arjefm-1242	170	7	positively	positively	ADV
arjefm-1242	170	8	influenced	influence	VERB
arjefm-1242	170	9	tobin	tobin	NOUN
arjefm-1242	170	10	’s	’s	PART
arjefm-1242	170	11	q	q	NOUN
arjefm-1242	170	12	in	in	ADP
arjefm-1242	170	13	both	both	DET
arjefm-1242	170	14	countries	country	NOUN
arjefm-1242	170	15	;	;	PUNCT
arjefm-1242	170	16	however	however	ADV
arjefm-1242	170	17	,	,	PUNCT
arjefm-1242	170	18	they	they	PRON
arjefm-1242	170	19	negatively	negatively	ADV
arjefm-1242	170	20	impacted	impact	VERB
arjefm-1242	170	21	roa	roa	NOUN
arjefm-1242	170	22	and	and	CCONJ
arjefm-1242	170	23	roic	roic	ADJ
arjefm-1242	170	24	in	in	ADP
arjefm-1242	170	25	jordan	jordan	PROPN
arjefm-1242	170	26	.	.	PUNCT
arjefm-1242	171	1	this	this	DET
arjefm-1242	171	2	highlights	highlight	VERB
arjefm-1242	171	3	the	the	DET
arjefm-1242	171	4	intricate	intricate	ADJ
arjefm-1242	171	5	and	and	CCONJ
arjefm-1242	171	6	context	context	NOUN
arjefm-1242	171	7	-	-	PUNCT
arjefm-1242	171	8	specific	specific	ADJ
arjefm-1242	171	9	relationship	relationship	NOUN
arjefm-1242	171	10	between	between	ADP
arjefm-1242	171	11	governance	governance	NOUN
arjefm-1242	171	12	frameworks	framework	NOUN
arjefm-1242	171	13	and	and	CCONJ
arjefm-1242	171	14	firm	firm	ADJ
arjefm-1242	171	15	performance	performance	NOUN
arjefm-1242	171	16	.	.	PUNCT
arjefm-1242	172	1	nwonyuku	nwonyuku	NOUN
arjefm-1242	172	2	(	(	PUNCT
arjefm-1242	172	3	2016	2016	NUM
arjefm-1242	172	4	)	)	PUNCT
arjefm-1242	172	5	examined	examine	VERB
arjefm-1242	172	6	the	the	DET
arjefm-1242	172	7	connection	connection	NOUN
arjefm-1242	172	8	between	between	ADP
arjefm-1242	172	9	corporate	corporate	ADJ
arjefm-1242	172	10	governance	governance	NOUN
arjefm-1242	172	11	and	and	CCONJ
arjefm-1242	172	12	the	the	DET
arjefm-1242	172	13	profitability	profitability	NOUN
arjefm-1242	172	14	of	of	ADP
arjefm-1242	172	15	listed	list	VERB
arjefm-1242	172	16	food	food	NOUN
arjefm-1242	172	17	and	and	CCONJ
arjefm-1242	172	18	beverage	beverage	NOUN
arjefm-1242	172	19	companies	company	NOUN
arjefm-1242	172	20	in	in	ADP
arjefm-1242	172	21	nigeria	nigeria	PROPN
arjefm-1242	172	22	.	.	PUNCT
arjefm-1242	173	1	the	the	DET
arjefm-1242	173	2	research	research	NOUN
arjefm-1242	173	3	utilized	utilize	VERB
arjefm-1242	173	4	both	both	CCONJ
arjefm-1242	173	5	descriptive	descriptive	ADJ
arjefm-1242	173	6	and	and	CCONJ
arjefm-1242	173	7	inferential	inferential	ADJ
arjefm-1242	173	8	statistics	statistic	NOUN
arjefm-1242	173	9	,	,	PUNCT
arjefm-1242	173	10	employing	employ	VERB
arjefm-1242	173	11	an	an	DET
arjefm-1242	173	12	ordinary	ordinary	ADJ
arjefm-1242	173	13	least	least	ADJ
arjefm-1242	173	14	squares	square	NOUN
arjefm-1242	173	15	multiple	multiple	ADJ
arjefm-1242	173	16	regression	regression	NOUN
arjefm-1242	173	17	approach	approach	NOUN
arjefm-1242	173	18	in	in	ADP
arjefm-1242	173	19	a	a	DET
arjefm-1242	173	20	panel	panel	NOUN
arjefm-1242	173	21	data	datum	NOUN
arjefm-1242	173	22	context	context	NOUN
arjefm-1242	173	23	.	.	PUNCT
arjefm-1242	174	1	the	the	DET
arjefm-1242	174	2	findings	finding	NOUN
arjefm-1242	174	3	showed	show	VERB
arjefm-1242	174	4	a	a	DET
arjefm-1242	174	5	positive	positive	ADJ
arjefm-1242	174	6	correlation	correlation	NOUN
arjefm-1242	174	7	between	between	ADP
arjefm-1242	174	8	board	board	NOUN
arjefm-1242	174	9	size	size	NOUN
arjefm-1242	174	10	and	and	CCONJ
arjefm-1242	174	11	return	return	NOUN
arjefm-1242	174	12	on	on	ADP
arjefm-1242	174	13	equity	equity	NOUN
arjefm-1242	174	14	(	(	PUNCT
arjefm-1242	174	15	roe	roe	PROPN
arjefm-1242	174	16	)	)	PUNCT
arjefm-1242	174	17	as	as	ADV
arjefm-1242	174	18	well	well	ADV
arjefm-1242	174	19	as	as	ADP
arjefm-1242	174	20	net	net	ADJ
arjefm-1242	174	21	assets	asset	NOUN
arjefm-1242	174	22	per	per	ADP
arjefm-1242	174	23	share	share	NOUN
arjefm-1242	174	24	(	(	PUNCT
arjefm-1242	174	25	nas	nas	PROPN
arjefm-1242	174	26	)	)	PUNCT
arjefm-1242	174	27	.	.	PUNCT
arjefm-1242	175	1	conversely	conversely	ADV
arjefm-1242	175	2	,	,	PUNCT
arjefm-1242	175	3	board	board	NOUN
arjefm-1242	175	4	composition	composition	NOUN
arjefm-1242	175	5	was	be	AUX
arjefm-1242	175	6	negatively	negatively	ADV
arjefm-1242	175	7	associated	associate	VERB
arjefm-1242	175	8	with	with	ADP
arjefm-1242	175	9	roe	roe	NOUN
arjefm-1242	175	10	but	but	CCONJ
arjefm-1242	175	11	positively	positively	ADV
arjefm-1242	175	12	linked	link	VERB
arjefm-1242	175	13	to	to	ADP
arjefm-1242	175	14	nas	nas	PROPN
arjefm-1242	175	15	.	.	PUNCT
arjefm-1242	176	1	additionally	additionally	ADV
arjefm-1242	176	2	,	,	PUNCT
arjefm-1242	176	3	board	board	NOUN
arjefm-1242	176	4	skills	skill	NOUN
arjefm-1242	176	5	and	and	CCONJ
arjefm-1242	176	6	competencies	competency	NOUN
arjefm-1242	176	7	had	have	VERB
arjefm-1242	176	8	a	a	DET
arjefm-1242	176	9	negative	negative	ADJ
arjefm-1242	176	10	impact	impact	NOUN
arjefm-1242	176	11	on	on	ADP
arjefm-1242	176	12	both	both	DET
arjefm-1242	176	13	roe	roe	NOUN
arjefm-1242	176	14	and	and	CCONJ
arjefm-1242	176	15	nas	nas	PROPN
arjefm-1242	176	16	,	,	PUNCT
arjefm-1242	176	17	whereas	whereas	SCONJ
arjefm-1242	176	18	board	board	NOUN
arjefm-1242	176	19	gender	gender	NOUN
arjefm-1242	176	20	diversity	diversity	NOUN
arjefm-1242	176	21	positively	positively	ADV
arjefm-1242	176	22	influenced	influence	VERB
arjefm-1242	176	23	these	these	DET
arjefm-1242	176	24	performance	performance	NOUN
arjefm-1242	176	25	indicators	indicator	NOUN
arjefm-1242	176	26	.	.	PUNCT
arjefm-1242	177	1	roy	roy	PROPN
arjefm-1242	177	2	(	(	PUNCT
arjefm-1242	177	3	2016	2016	NUM
arjefm-1242	177	4	)	)	PUNCT
arjefm-1242	177	5	investigated	investigate	VERB
arjefm-1242	177	6	corporate	corporate	ADJ
arjefm-1242	177	7	governance	governance	NOUN
arjefm-1242	177	8	and	and	CCONJ
arjefm-1242	177	9	firm	firm	ADJ
arjefm-1242	177	10	performance	performance	NOUN
arjefm-1242	177	11	in	in	ADP
arjefm-1242	177	12	india	india	PROPN
arjefm-1242	177	13	,	,	PUNCT
arjefm-1242	177	14	analyzing	analyze	VERB
arjefm-1242	177	15	a	a	DET
arjefm-1242	177	16	sample	sample	NOUN
arjefm-1242	177	17	of	of	ADP
arjefm-1242	177	18	58	58	NUM
arjefm-1242	177	19	leading	lead	VERB
arjefm-1242	177	20	indian	indian	ADJ
arjefm-1242	177	21	companies	company	NOUN
arjefm-1242	177	22	over	over	ADP
arjefm-1242	177	23	the	the	DET
arjefm-1242	177	24	period	period	NOUN
arjefm-1242	177	25	from	from	ADP
arjefm-1242	177	26	2007	2007	NUM
arjefm-1242	177	27	to	to	ADP
arjefm-1242	177	28	2011	2011	NUM
arjefm-1242	177	29	.	.	PUNCT
arjefm-1242	178	1	the	the	DET
arjefm-1242	178	2	research	research	NOUN
arjefm-1242	178	3	looked	look	VERB
arjefm-1242	178	4	at	at	ADP
arjefm-1242	178	5	37	37	NUM
arjefm-1242	178	6	structural	structural	ADJ
arjefm-1242	178	7	indicators	indicator	NOUN
arjefm-1242	178	8	of	of	ADP
arjefm-1242	178	9	corporate	corporate	ADJ
arjefm-1242	178	10	governance	governance	NOUN
arjefm-1242	178	11	along	along	ADP
arjefm-1242	178	12	with	with	ADP
arjefm-1242	178	13	several	several	ADJ
arjefm-1242	178	14	control	control	NOUN
arjefm-1242	178	15	variables	variable	NOUN
arjefm-1242	178	16	.	.	PUNCT
arjefm-1242	179	1	the	the	DET
arjefm-1242	179	2	results	result	NOUN
arjefm-1242	179	3	indicated	indicate	VERB
arjefm-1242	179	4	that	that	SCONJ
arjefm-1242	179	5	firm	firm	ADJ
arjefm-1242	179	6	performance	performance	NOUN
arjefm-1242	179	7	,	,	PUNCT
arjefm-1242	179	8	measured	measure	VERB
arjefm-1242	179	9	by	by	ADP
arjefm-1242	179	10	return	return	NOUN
arjefm-1242	179	11	on	on	ADP
arjefm-1242	179	12	assets	asset	NOUN
arjefm-1242	179	13	(	(	PUNCT
arjefm-1242	179	14	roa	roa	PROPN
arjefm-1242	179	15	)	)	PUNCT
arjefm-1242	179	16	,	,	PUNCT
arjefm-1242	179	17	was	be	AUX
arjefm-1242	179	18	notably	notably	ADV
arjefm-1242	179	19	influenced	influence	VERB
arjefm-1242	179	20	by	by	ADP
arjefm-1242	179	21	seven	seven	NUM
arjefm-1242	179	22	corporate	corporate	ADJ
arjefm-1242	179	23	governance	governance	NOUN
arjefm-1242	179	24	factors	factor	NOUN
arjefm-1242	179	25	,	,	PUNCT
arjefm-1242	179	26	and	and	CCONJ
arjefm-1242	179	27	eight	eight	NUM
arjefm-1242	179	28	factors	factor	NOUN
arjefm-1242	179	29	influenced	influence	VERB
arjefm-1242	179	30	market	market	NOUN
arjefm-1242	179	31	-	-	PUNCT
arjefm-1242	179	32	to	to	ADP
arjefm-1242	179	33	-	-	PUNCT
arjefm-1242	179	34	book	book	NOUN
arjefm-1242	179	35	value	value	NOUN
arjefm-1242	179	36	(	(	PUNCT
arjefm-1242	179	37	mtbv	mtbv	ADJ
arjefm-1242	179	38	)	)	PUNCT
arjefm-1242	179	39	.	.	PUNCT
arjefm-1242	180	1	this	this	DET
arjefm-1242	180	2	study	study	NOUN
arjefm-1242	180	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	180	4	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	181	1	american	american	PROPN
arjefm-1242	181	2	research	research	PROPN
arjefm-1242	181	3	journal	journal	PROPN
arjefm-1242	181	4	of	of	ADP
arjefm-1242	181	5	economics	economic	NOUN
arjefm-1242	181	6	,	,	PUNCT
arjefm-1242	181	7	finance	finance	NOUN
arjefm-1242	181	8	and	and	CCONJ
arjefm-1242	181	9	management	management	NOUN
arjefm-1242	181	10	volume	volume	NOUN
arjefm-1242	181	11	13	13	NUM
arjefm-1242	181	12	issue	issue	NOUN
arjefm-1242	181	13	3	3	NUM
arjefm-1242	181	14	,	,	PUNCT
arjefm-1242	181	15	july	july	PROPN
arjefm-1242	181	16	-	-	PUNCT
arjefm-1242	181	17	september	september	PROPN
arjefm-1242	181	18	2025	2025	NUM
arjefm-1242	181	19	issn	issn	NOUN
arjefm-1242	181	20	:	:	PUNCT
arjefm-1242	181	21	2836	2836	NUM
arjefm-1242	181	22	-	-	SYM
arjefm-1242	181	23	9416	9416	NUM
arjefm-1242	181	24	impact	impact	NOUN
arjefm-1242	181	25	factor	factor	NOUN
arjefm-1242	181	26	:	:	PUNCT
arjefm-1242	181	27	6.41	6.41	NUM
arjefm-1242	181	28	journal	journal	NOUN
arjefm-1242	181	29	homepage	homepage	NOUN
arjefm-1242	181	30	:	:	PUNCT
arjefm-1242	181	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	181	32	email	email	NOUN
arjefm-1242	181	33	:	:	PUNCT
arjefm-1242	181	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	181	35	official	official	ADJ
arjefm-1242	181	36	journal	journal	PROPN
arjefm-1242	181	37	of	of	ADP
arjefm-1242	181	38	america	america	PROPN
arjefm-1242	181	39	serial	serial	PROPN
arjefm-1242	181	40	publication	publication	NOUN
arjefm-1242	181	41	american	american	PROPN
arjefm-1242	181	42	research	research	PROPN
arjefm-1242	181	43	journal	journal	PROPN
arjefm-1242	181	44	of	of	ADP
arjefm-1242	181	45	economics	economic	NOUN
arjefm-1242	181	46	,	,	PUNCT
arjefm-1242	181	47	finance	finance	NOUN
arjefm-1242	181	48	and	and	CCONJ
arjefm-1242	181	49	management	management	NOUN
arjefm-1242	181	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	181	51	,	,	PUNCT
arjefm-1242	181	52	email	email	NOUN
arjefm-1242	181	53	:	:	PUNCT
arjefm-1242	182	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	182	2	100	100	NUM
arjefm-1242	183	1	|	|	ADV
arjefm-1242	183	2	p	p	X
arjefm-1242	183	3	a	a	DET
arjefm-1242	183	4	g	g	NOUN
arjefm-1242	183	5	e	e	NOUN
arjefm-1242	183	6	underscores	underscore	VERB
arjefm-1242	183	7	the	the	DET
arjefm-1242	183	8	significance	significance	NOUN
arjefm-1242	183	9	of	of	ADP
arjefm-1242	183	10	comprehensive	comprehensive	ADJ
arjefm-1242	183	11	governance	governance	NOUN
arjefm-1242	183	12	frameworks	framework	NOUN
arjefm-1242	183	13	in	in	ADP
arjefm-1242	183	14	improving	improve	VERB
arjefm-1242	183	15	firm	firm	ADJ
arjefm-1242	183	16	performance	performance	NOUN
arjefm-1242	183	17	.	.	PUNCT
arjefm-1242	184	1	waganal	waganal	ADJ
arjefm-1242	184	2	and	and	CCONJ
arjefm-1242	184	3	nzulwa	nzulwa	ADJ
arjefm-1242	184	4	(	(	PUNCT
arjefm-1242	184	5	2016	2016	NUM
arjefm-1242	184	6	)	)	PUNCT
arjefm-1242	184	7	studied	study	VERB
arjefm-1242	184	8	the	the	DET
arjefm-1242	184	9	effects	effect	NOUN
arjefm-1242	184	10	of	of	ADP
arjefm-1242	184	11	corporate	corporate	ADJ
arjefm-1242	184	12	governance	governance	NOUN
arjefm-1242	184	13	on	on	ADP
arjefm-1242	184	14	firm	firm	ADJ
arjefm-1242	184	15	performance	performance	NOUN
arjefm-1242	184	16	in	in	ADP
arjefm-1242	184	17	india	india	PROPN
arjefm-1242	184	18	,	,	PUNCT
arjefm-1242	184	19	focusing	focus	VERB
arjefm-1242	184	20	on	on	ADP
arjefm-1242	184	21	20	20	NUM
arjefm-1242	184	22	key	key	ADJ
arjefm-1242	184	23	industries	industry	NOUN
arjefm-1242	184	24	within	within	ADP
arjefm-1242	184	25	the	the	DET
arjefm-1242	184	26	indian	indian	ADJ
arjefm-1242	184	27	manufacturing	manufacturing	NOUN
arjefm-1242	184	28	sector	sector	NOUN
arjefm-1242	184	29	from	from	ADP
arjefm-1242	184	30	2001	2001	NUM
arjefm-1242	184	31	to	to	ADP
arjefm-1242	184	32	2010	2010	NUM
arjefm-1242	184	33	.	.	PUNCT
arjefm-1242	185	1	their	their	PRON
arjefm-1242	185	2	research	research	NOUN
arjefm-1242	185	3	discovered	discover	VERB
arjefm-1242	185	4	that	that	SCONJ
arjefm-1242	185	5	larger	large	ADJ
arjefm-1242	185	6	boards	board	NOUN
arjefm-1242	185	7	contributed	contribute	VERB
arjefm-1242	185	8	to	to	ADP
arjefm-1242	185	9	enhanced	enhanced	ADJ
arjefm-1242	185	10	decision	decision	NOUN
arjefm-1242	185	11	-	-	PUNCT
arjefm-1242	185	12	making	making	NOUN
arjefm-1242	185	13	and	and	CCONJ
arjefm-1242	185	14	better	well	ADJ
arjefm-1242	185	15	overall	overall	ADJ
arjefm-1242	185	16	firm	firm	ADJ
arjefm-1242	185	17	performance	performance	NOUN
arjefm-1242	185	18	.	.	PUNCT
arjefm-1242	186	1	however	however	ADV
arjefm-1242	186	2	,	,	PUNCT
arjefm-1242	186	3	board	board	NOUN
arjefm-1242	186	4	size	size	NOUN
arjefm-1242	186	5	did	do	AUX
arjefm-1242	186	6	not	not	PART
arjefm-1242	186	7	show	show	VERB
arjefm-1242	186	8	a	a	DET
arjefm-1242	186	9	significant	significant	ADJ
arjefm-1242	186	10	relationship	relationship	NOUN
arjefm-1242	186	11	with	with	ADP
arjefm-1242	186	12	return	return	NOUN
arjefm-1242	186	13	on	on	ADP
arjefm-1242	186	14	equity	equity	NOUN
arjefm-1242	186	15	(	(	PUNCT
arjefm-1242	186	16	roe	roe	PROPN
arjefm-1242	186	17	)	)	PUNCT
arjefm-1242	186	18	and	and	CCONJ
arjefm-1242	186	19	profitability	profitability	NOUN
arjefm-1242	186	20	.	.	PUNCT
arjefm-1242	187	1	various	various	ADJ
arjefm-1242	187	2	statistical	statistical	ADJ
arjefm-1242	187	3	methods	method	NOUN
arjefm-1242	187	4	,	,	PUNCT
arjefm-1242	187	5	including	include	VERB
arjefm-1242	187	6	the	the	DET
arjefm-1242	187	7	system	system	NOUN
arjefm-1242	187	8	generalized	generalize	VERB
arjefm-1242	187	9	method	method	NOUN
arjefm-1242	187	10	of	of	ADP
arjefm-1242	187	11	moments	moment	NOUN
arjefm-1242	187	12	(	(	PUNCT
arjefm-1242	187	13	gmm	gmm	NOUN
arjefm-1242	187	14	)	)	PUNCT
arjefm-1242	187	15	,	,	PUNCT
arjefm-1242	187	16	were	be	AUX
arjefm-1242	187	17	employed	employ	VERB
arjefm-1242	187	18	to	to	PART
arjefm-1242	187	19	address	address	VERB
arjefm-1242	187	20	endogeneity	endogeneity	NOUN
arjefm-1242	187	21	and	and	CCONJ
arjefm-1242	187	22	simultaneity	simultaneity	NOUN
arjefm-1242	187	23	bias	bias	NOUN
arjefm-1242	187	24	.	.	PUNCT
arjefm-1242	188	1	shalini	shalini	PROPN
arjefm-1242	188	2	and	and	CCONJ
arjefm-1242	188	3	mutiyla	mutiyla	NOUN
arjefm-1242	188	4	(	(	PUNCT
arjefm-1242	188	5	2017	2017	NUM
arjefm-1242	188	6	)	)	PUNCT
arjefm-1242	188	7	examined	examine	VERB
arjefm-1242	188	8	corporate	corporate	ADJ
arjefm-1242	188	9	governance	governance	NOUN
arjefm-1242	188	10	and	and	CCONJ
arjefm-1242	188	11	firm	firm	ADJ
arjefm-1242	188	12	financial	financial	ADJ
arjefm-1242	188	13	performance	performance	NOUN
arjefm-1242	188	14	in	in	ADP
arjefm-1242	188	15	emerging	emerge	VERB
arjefm-1242	188	16	markets	market	NOUN
arjefm-1242	188	17	,	,	PUNCT
arjefm-1242	188	18	using	use	VERB
arjefm-1242	188	19	data	datum	NOUN
arjefm-1242	188	20	from	from	ADP
arjefm-1242	188	21	selected	select	VERB
arjefm-1242	188	22	listed	list	VERB
arjefm-1242	188	23	indian	indian	ADJ
arjefm-1242	188	24	companies	company	NOUN
arjefm-1242	188	25	.	.	PUNCT
arjefm-1242	189	1	their	their	PRON
arjefm-1242	189	2	findings	finding	NOUN
arjefm-1242	189	3	revealed	reveal	VERB
arjefm-1242	189	4	that	that	SCONJ
arjefm-1242	189	5	corporate	corporate	ADJ
arjefm-1242	189	6	governance	governance	NOUN
arjefm-1242	189	7	practices	practice	NOUN
arjefm-1242	189	8	in	in	ADP
arjefm-1242	189	9	india	india	PROPN
arjefm-1242	189	10	were	be	AUX
arjefm-1242	189	11	on	on	ADP
arjefm-1242	189	12	par	par	NOUN
arjefm-1242	189	13	with	with	ADP
arjefm-1242	189	14	global	global	ADJ
arjefm-1242	189	15	standards	standard	NOUN
arjefm-1242	189	16	.	.	PUNCT
arjefm-1242	190	1	the	the	DET
arjefm-1242	190	2	research	research	NOUN
arjefm-1242	190	3	demonstrated	demonstrate	VERB
arjefm-1242	190	4	a	a	DET
arjefm-1242	190	5	positive	positive	ADJ
arjefm-1242	190	6	correlation	correlation	NOUN
arjefm-1242	190	7	between	between	ADP
arjefm-1242	190	8	governance	governance	NOUN
arjefm-1242	190	9	disclosures	disclosure	NOUN
arjefm-1242	190	10	and	and	CCONJ
arjefm-1242	190	11	firm	firm	ADJ
arjefm-1242	190	12	performance	performance	NOUN
arjefm-1242	190	13	,	,	PUNCT
arjefm-1242	190	14	as	as	SCONJ
arjefm-1242	190	15	measured	measure	VERB
arjefm-1242	190	16	by	by	ADP
arjefm-1242	190	17	tobin	tobin	PROPN
arjefm-1242	190	18	’s	’s	PART
arjefm-1242	190	19	q	q	NOUN
arjefm-1242	190	20	,	,	PUNCT
arjefm-1242	190	21	highlighting	highlight	VERB
arjefm-1242	190	22	the	the	DET
arjefm-1242	190	23	importance	importance	NOUN
arjefm-1242	190	24	of	of	ADP
arjefm-1242	190	25	transparency	transparency	NOUN
arjefm-1242	190	26	and	and	CCONJ
arjefm-1242	190	27	disclosure	disclosure	NOUN
arjefm-1242	190	28	in	in	ADP
arjefm-1242	190	29	boosting	boost	VERB
arjefm-1242	190	30	firm	firm	ADJ
arjefm-1242	190	31	performance	performance	NOUN
arjefm-1242	190	32	.	.	PUNCT
arjefm-1242	191	1	borlea	borlea	PROPN
arjefm-1242	191	2	,	,	PUNCT
arjefm-1242	191	3	achim	achim	PROPN
arjefm-1242	191	4	,	,	PUNCT
arjefm-1242	191	5	and	and	CCONJ
arjefm-1242	191	6	mare	mare	NOUN
arjefm-1242	191	7	(	(	PUNCT
arjefm-1242	191	8	2017	2017	NUM
arjefm-1242	191	9	)	)	PUNCT
arjefm-1242	191	10	investigated	investigate	VERB
arjefm-1242	191	11	the	the	DET
arjefm-1242	191	12	relationship	relationship	NOUN
arjefm-1242	191	13	between	between	ADP
arjefm-1242	191	14	board	board	NOUN
arjefm-1242	191	15	characteristics	characteristic	NOUN
arjefm-1242	191	16	and	and	CCONJ
arjefm-1242	191	17	firm	firm	ADJ
arjefm-1242	191	18	performance	performance	NOUN
arjefm-1242	191	19	in	in	ADP
arjefm-1242	191	20	romania	romania	PROPN
arjefm-1242	191	21	.	.	PUNCT
arjefm-1242	192	1	they	they	PRON
arjefm-1242	192	2	focused	focus	VERB
arjefm-1242	192	3	on	on	ADP
arjefm-1242	192	4	aspects	aspect	NOUN
arjefm-1242	192	5	such	such	ADJ
arjefm-1242	192	6	as	as	ADP
arjefm-1242	192	7	board	board	NOUN
arjefm-1242	192	8	member	member	NOUN
arjefm-1242	192	9	equilibrium	equilibrium	NOUN
arjefm-1242	192	10	,	,	PUNCT
arjefm-1242	192	11	independence	independence	NOUN
arjefm-1242	192	12	,	,	PUNCT
arjefm-1242	192	13	training	training	NOUN
arjefm-1242	192	14	,	,	PUNCT
arjefm-1242	192	15	and	and	CCONJ
arjefm-1242	192	16	remuneration	remuneration	NOUN
arjefm-1242	192	17	policies	policy	NOUN
arjefm-1242	192	18	.	.	PUNCT
arjefm-1242	193	1	nonetheless	nonetheless	ADV
arjefm-1242	193	2	,	,	PUNCT
arjefm-1242	193	3	the	the	DET
arjefm-1242	193	4	study	study	NOUN
arjefm-1242	193	5	found	find	VERB
arjefm-1242	193	6	no	no	DET
arjefm-1242	193	7	statistically	statistically	ADV
arjefm-1242	193	8	significant	significant	ADJ
arjefm-1242	193	9	correlation	correlation	NOUN
arjefm-1242	193	10	between	between	ADP
arjefm-1242	193	11	board	board	NOUN
arjefm-1242	193	12	attributes	attribute	NOUN
arjefm-1242	193	13	and	and	CCONJ
arjefm-1242	193	14	financial	financial	ADJ
arjefm-1242	193	15	performance	performance	NOUN
arjefm-1242	193	16	,	,	PUNCT
arjefm-1242	193	17	as	as	SCONJ
arjefm-1242	193	18	measured	measure	VERB
arjefm-1242	193	19	by	by	ADP
arjefm-1242	193	20	return	return	NOUN
arjefm-1242	193	21	on	on	ADP
arjefm-1242	193	22	assets	asset	NOUN
arjefm-1242	193	23	(	(	PUNCT
arjefm-1242	193	24	roa	roa	NOUN
arjefm-1242	193	25	)	)	PUNCT
arjefm-1242	193	26	and	and	CCONJ
arjefm-1242	193	27	tobin	tobin	PROPN
arjefm-1242	193	28	’s	’s	PART
arjefm-1242	193	29	q.	q.	PROPN
arjefm-1242	193	30	this	this	PRON
arjefm-1242	193	31	implies	imply	VERB
arjefm-1242	193	32	that	that	SCONJ
arjefm-1242	193	33	while	while	SCONJ
arjefm-1242	193	34	these	these	DET
arjefm-1242	193	35	factors	factor	NOUN
arjefm-1242	193	36	are	be	AUX
arjefm-1242	193	37	critical	critical	ADJ
arjefm-1242	193	38	for	for	ADP
arjefm-1242	193	39	effective	effective	ADJ
arjefm-1242	193	40	governance	governance	NOUN
arjefm-1242	193	41	,	,	PUNCT
arjefm-1242	193	42	they	they	PRON
arjefm-1242	193	43	might	might	AUX
arjefm-1242	193	44	not	not	PART
arjefm-1242	193	45	always	always	ADV
arjefm-1242	193	46	lead	lead	VERB
arjefm-1242	193	47	to	to	ADP
arjefm-1242	193	48	improved	improve	VERB
arjefm-1242	193	49	financial	financial	ADJ
arjefm-1242	193	50	performance	performance	NOUN
arjefm-1242	193	51	,	,	PUNCT
arjefm-1242	193	52	particularly	particularly	ADV
arjefm-1242	193	53	in	in	ADP
arjefm-1242	193	54	transition	transition	NOUN
arjefm-1242	193	55	economies	economy	NOUN
arjefm-1242	193	56	.	.	PUNCT
arjefm-1242	194	1	ibe	ibe	PROPN
arjefm-1242	194	2	,	,	PUNCT
arjefm-1242	194	3	ugwuanyi	ugwuanyi	PROPN
arjefm-1242	194	4	,	,	PUNCT
arjefm-1242	194	5	and	and	CCONJ
arjefm-1242	194	6	okanya	okanya	PROPN
arjefm-1242	194	7	(	(	PUNCT
arjefm-1242	194	8	2017	2017	NUM
arjefm-1242	194	9	)	)	PUNCT
arjefm-1242	194	10	analyzed	analyze	VERB
arjefm-1242	194	11	the	the	DET
arjefm-1242	194	12	effect	effect	NOUN
arjefm-1242	194	13	of	of	ADP
arjefm-1242	194	14	corporate	corporate	ADJ
arjefm-1242	194	15	governance	governance	NOUN
arjefm-1242	194	16	on	on	ADP
arjefm-1242	194	17	the	the	DET
arjefm-1242	194	18	financial	financial	ADJ
arjefm-1242	194	19	performance	performance	NOUN
arjefm-1242	194	20	of	of	ADP
arjefm-1242	194	21	insurance	insurance	NOUN
arjefm-1242	194	22	companies	company	NOUN
arjefm-1242	194	23	in	in	ADP
arjefm-1242	194	24	nigeria	nigeria	PROPN
arjefm-1242	194	25	.	.	PUNCT
arjefm-1242	195	1	the	the	DET
arjefm-1242	195	2	research	research	NOUN
arjefm-1242	195	3	included	include	VERB
arjefm-1242	195	4	data	datum	NOUN
arjefm-1242	195	5	from	from	ADP
arjefm-1242	195	6	20	20	NUM
arjefm-1242	195	7	insurance	insurance	NOUN
arjefm-1242	195	8	companies	company	NOUN
arjefm-1242	195	9	between	between	ADP
arjefm-1242	195	10	2011	2011	NUM
arjefm-1242	195	11	and	and	CCONJ
arjefm-1242	195	12	2015	2015	NUM
arjefm-1242	195	13	.	.	PUNCT
arjefm-1242	196	1	the	the	DET
arjefm-1242	196	2	results	result	NOUN
arjefm-1242	196	3	indicated	indicate	VERB
arjefm-1242	196	4	that	that	SCONJ
arjefm-1242	196	5	while	while	SCONJ
arjefm-1242	196	6	the	the	DET
arjefm-1242	196	7	size	size	NOUN
arjefm-1242	196	8	of	of	ADP
arjefm-1242	196	9	the	the	DET
arjefm-1242	196	10	board	board	NOUN
arjefm-1242	196	11	and	and	CCONJ
arjefm-1242	196	12	the	the	DET
arjefm-1242	196	13	remuneration	remuneration	NOUN
arjefm-1242	196	14	of	of	ADP
arjefm-1242	196	15	non	non	ADJ
arjefm-1242	196	16	-	-	ADJ
arjefm-1242	196	17	executive	executive	ADJ
arjefm-1242	196	18	directors	director	NOUN
arjefm-1242	196	19	negatively	negatively	ADV
arjefm-1242	196	20	impacted	impact	VERB
arjefm-1242	196	21	financial	financial	ADJ
arjefm-1242	196	22	performance	performance	NOUN
arjefm-1242	196	23	,	,	PUNCT
arjefm-1242	196	24	board	board	NOUN
arjefm-1242	196	25	independence	independence	NOUN
arjefm-1242	196	26	and	and	CCONJ
arjefm-1242	196	27	institutional	institutional	ADJ
arjefm-1242	196	28	ownership	ownership	NOUN
arjefm-1242	196	29	positively	positively	ADV
arjefm-1242	196	30	influenced	influence	VERB
arjefm-1242	196	31	it	it	PRON
arjefm-1242	196	32	,	,	PUNCT
arjefm-1242	196	33	aligning	align	VERB
arjefm-1242	196	34	with	with	ADP
arjefm-1242	196	35	the	the	DET
arjefm-1242	196	36	predictions	prediction	NOUN
arjefm-1242	196	37	of	of	ADP
arjefm-1242	196	38	agency	agency	NOUN
arjefm-1242	196	39	theory	theory	NOUN
arjefm-1242	196	40	regarding	regard	VERB
arjefm-1242	196	41	governance	governance	NOUN
arjefm-1242	196	42	structures	structure	NOUN
arjefm-1242	196	43	.	.	PUNCT
arjefm-1242	197	1	lee	lee	PROPN
arjefm-1242	197	2	-	-	PUNCT
arjefm-1242	197	3	kuen	kuen	PROPN
arjefm-1242	197	4	,	,	PUNCT
arjefm-1242	197	5	sok	sok	NOUN
arjefm-1242	197	6	-	-	PUNCT
arjefm-1242	197	7	gee	gee	NOUN
arjefm-1242	197	8	,	,	PUNCT
arjefm-1242	197	9	and	and	CCONJ
arjefm-1242	197	10	zainudin	zainudin	PROPN
arjefm-1242	197	11	(	(	PUNCT
arjefm-1242	197	12	2017	2017	NUM
arjefm-1242	197	13	)	)	PUNCT
arjefm-1242	197	14	explored	explore	VERB
arjefm-1242	197	15	the	the	DET
arjefm-1242	197	16	connection	connection	NOUN
arjefm-1242	197	17	between	between	ADP
arjefm-1242	197	18	gender	gender	NOUN
arjefm-1242	197	19	diversity	diversity	NOUN
arjefm-1242	197	20	and	and	CCONJ
arjefm-1242	197	21	financial	financial	ADJ
arjefm-1242	197	22	performance	performance	NOUN
arjefm-1242	197	23	in	in	ADP
arjefm-1242	197	24	firms	firm	NOUN
arjefm-1242	197	25	listed	list	VERB
arjefm-1242	197	26	on	on	ADP
arjefm-1242	197	27	bursa	bursa	PROPN
arjefm-1242	197	28	malaysia	malaysia	PROPN
arjefm-1242	197	29	from	from	ADP
arjefm-1242	197	30	2009	2009	NUM
arjefm-1242	197	31	to	to	ADP
arjefm-1242	197	32	2013	2013	NUM
arjefm-1242	197	33	.	.	PUNCT
arjefm-1242	198	1	their	their	PRON
arjefm-1242	198	2	research	research	NOUN
arjefm-1242	198	3	revealed	reveal	VERB
arjefm-1242	198	4	that	that	SCONJ
arjefm-1242	198	5	gender	gender	NOUN
arjefm-1242	198	6	diversity	diversity	NOUN
arjefm-1242	198	7	within	within	ADP
arjefm-1242	198	8	the	the	DET
arjefm-1242	198	9	boardroom	boardroom	NOUN
arjefm-1242	198	10	had	have	VERB
arjefm-1242	198	11	a	a	DET
arjefm-1242	198	12	beneficial	beneficial	ADJ
arjefm-1242	198	13	effect	effect	NOUN
arjefm-1242	198	14	on	on	ADP
arjefm-1242	198	15	firm	firm	ADJ
arjefm-1242	198	16	performance	performance	NOUN
arjefm-1242	198	17	,	,	PUNCT
arjefm-1242	198	18	especially	especially	ADV
arjefm-1242	198	19	within	within	ADP
arjefm-1242	198	20	the	the	DET
arjefm-1242	198	21	context	context	NOUN
arjefm-1242	198	22	of	of	ADP
arjefm-1242	198	23	malaysia	malaysia	PROPN
arjefm-1242	198	24	's	's	PART
arjefm-1242	198	25	corporate	corporate	ADJ
arjefm-1242	198	26	governance	governance	NOUN
arjefm-1242	198	27	framework	framework	NOUN
arjefm-1242	198	28	.	.	PUNCT
arjefm-1242	199	1	2.4	2.4	NUM
arjefm-1242	199	2	review	review	NOUN
arjefm-1242	199	3	gap	gap	NOUN
arjefm-1242	199	4	though	though	SCONJ
arjefm-1242	199	5	earlier	early	ADJ
arjefm-1242	199	6	studies	study	NOUN
arjefm-1242	199	7	have	have	AUX
arjefm-1242	199	8	provided	provide	VERB
arjefm-1242	199	9	valuable	valuable	ADJ
arjefm-1242	199	10	findings	finding	NOUN
arjefm-1242	199	11	,	,	PUNCT
arjefm-1242	199	12	they	they	PRON
arjefm-1242	199	13	frequently	frequently	ADV
arjefm-1242	199	14	overlook	overlook	VERB
arjefm-1242	199	15	the	the	DET
arjefm-1242	199	16	combined	combine	VERB
arjefm-1242	199	17	effects	effect	NOUN
arjefm-1242	199	18	of	of	ADP
arjefm-1242	199	19	governance	governance	NOUN
arjefm-1242	199	20	variables	variable	NOUN
arjefm-1242	199	21	—	—	PUNCT
arjefm-1242	199	22	such	such	ADJ
arjefm-1242	199	23	as	as	ADP
arjefm-1242	199	24	board	board	NOUN
arjefm-1242	199	25	size	size	NOUN
arjefm-1242	199	26	,	,	PUNCT
arjefm-1242	199	27	board	board	NOUN
arjefm-1242	199	28	independence	independence	NOUN
arjefm-1242	199	29	,	,	PUNCT
arjefm-1242	199	30	gender	gender	NOUN
arjefm-1242	199	31	diversity	diversity	NOUN
arjefm-1242	199	32	within	within	ADP
arjefm-1242	199	33	the	the	DET
arjefm-1242	199	34	board	board	NOUN
arjefm-1242	199	35	,	,	PUNCT
arjefm-1242	199	36	and	and	CCONJ
arjefm-1242	199	37	audit	audit	NOUN
arjefm-1242	199	38	committee	committee	NOUN
arjefm-1242	199	39	size	size	NOUN
arjefm-1242	199	40	—	—	PUNCT
arjefm-1242	199	41	on	on	ADP
arjefm-1242	199	42	the	the	DET
arjefm-1242	199	43	performance	performance	NOUN
arjefm-1242	199	44	of	of	ADP
arjefm-1242	199	45	firms	firm	NOUN
arjefm-1242	199	46	in	in	ADP
arjefm-1242	199	47	the	the	DET
arjefm-1242	199	48	nigerian	nigerian	ADJ
arjefm-1242	199	49	environment	environment	NOUN
arjefm-1242	199	50	.	.	PUNCT
arjefm-1242	200	1	furthermore	furthermore	ADV
arjefm-1242	200	2	,	,	PUNCT
arjefm-1242	200	3	most	most	ADV
arjefm-1242	200	4	available	available	ADJ
arjefm-1242	200	5	research	research	NOUN
arjefm-1242	200	6	concerning	concern	VERB
arjefm-1242	200	7	corporate	corporate	ADJ
arjefm-1242	200	8	governance	governance	NOUN
arjefm-1242	200	9	in	in	ADP
arjefm-1242	200	10	nigeria	nigeria	PROPN
arjefm-1242	200	11	is	be	AUX
arjefm-1242	200	12	dated	date	VERB
arjefm-1242	200	13	,	,	PUNCT
arjefm-1242	200	14	with	with	ADP
arjefm-1242	200	15	few	few	ADJ
arjefm-1242	200	16	studies	study	NOUN
arjefm-1242	200	17	analyzing	analyze	VERB
arjefm-1242	200	18	data	datum	NOUN
arjefm-1242	200	19	up	up	ADV
arjefm-1242	200	20	to	to	ADP
arjefm-1242	200	21	2023	2023	NUM
arjefm-1242	200	22	.	.	PUNCT
arjefm-1242	201	1	this	this	DET
arjefm-1242	201	2	temporal	temporal	ADJ
arjefm-1242	201	3	gap	gap	NOUN
arjefm-1242	201	4	emphasizes	emphasize	VERB
arjefm-1242	201	5	the	the	DET
arjefm-1242	201	6	necessity	necessity	NOUN
arjefm-1242	201	7	for	for	ADP
arjefm-1242	201	8	more	more	ADJ
arjefm-1242	201	9	current	current	ADJ
arjefm-1242	201	10	research	research	NOUN
arjefm-1242	201	11	.	.	PUNCT
arjefm-1242	202	1	consequently	consequently	ADV
arjefm-1242	202	2	,	,	PUNCT
arjefm-1242	202	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	202	4	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	202	5	american	american	PROPN
arjefm-1242	202	6	research	research	PROPN
arjefm-1242	202	7	journal	journal	PROPN
arjefm-1242	202	8	of	of	ADP
arjefm-1242	202	9	economics	economic	NOUN
arjefm-1242	202	10	,	,	PUNCT
arjefm-1242	202	11	finance	finance	NOUN
arjefm-1242	202	12	and	and	CCONJ
arjefm-1242	202	13	management	management	NOUN
arjefm-1242	202	14	volume	volume	NOUN
arjefm-1242	202	15	13	13	NUM
arjefm-1242	202	16	issue	issue	NOUN
arjefm-1242	202	17	3	3	NUM
arjefm-1242	202	18	,	,	PUNCT
arjefm-1242	202	19	july	july	PROPN
arjefm-1242	202	20	-	-	PUNCT
arjefm-1242	202	21	september	september	PROPN
arjefm-1242	202	22	2025	2025	NUM
arjefm-1242	202	23	issn	issn	NOUN
arjefm-1242	202	24	:	:	PUNCT
arjefm-1242	202	25	2836	2836	NUM
arjefm-1242	202	26	-	-	SYM
arjefm-1242	202	27	9416	9416	NUM
arjefm-1242	202	28	impact	impact	NOUN
arjefm-1242	202	29	factor	factor	NOUN
arjefm-1242	202	30	:	:	PUNCT
arjefm-1242	202	31	6.41	6.41	NUM
arjefm-1242	202	32	journal	journal	NOUN
arjefm-1242	202	33	homepage	homepage	NOUN
arjefm-1242	202	34	:	:	PUNCT
arjefm-1242	202	35	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	202	36	email	email	NOUN
arjefm-1242	202	37	:	:	PUNCT
arjefm-1242	203	1	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	203	2	official	official	ADJ
arjefm-1242	203	3	journal	journal	PROPN
arjefm-1242	203	4	of	of	ADP
arjefm-1242	203	5	america	america	PROPN
arjefm-1242	203	6	serial	serial	PROPN
arjefm-1242	203	7	publication	publication	NOUN
arjefm-1242	203	8	american	american	PROPN
arjefm-1242	203	9	research	research	PROPN
arjefm-1242	203	10	journal	journal	PROPN
arjefm-1242	203	11	of	of	ADP
arjefm-1242	203	12	economics	economic	NOUN
arjefm-1242	203	13	,	,	PUNCT
arjefm-1242	203	14	finance	finance	NOUN
arjefm-1242	203	15	and	and	CCONJ
arjefm-1242	203	16	management	management	NOUN
arjefm-1242	203	17	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	203	18	,	,	PUNCT
arjefm-1242	203	19	email	email	NOUN
arjefm-1242	203	20	:	:	PUNCT
arjefm-1242	203	21	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	204	1	101	101	NUM
arjefm-1242	205	1	|	|	ADV
arjefm-1242	205	2	p	p	X
arjefm-1242	205	3	a	a	DET
arjefm-1242	205	4	g	g	NOUN
arjefm-1242	205	5	e	e	NOUN
arjefm-1242	205	6	this	this	DET
arjefm-1242	205	7	study	study	NOUN
arjefm-1242	205	8	aims	aim	VERB
arjefm-1242	205	9	to	to	PART
arjefm-1242	205	10	bridge	bridge	VERB
arjefm-1242	205	11	this	this	DET
arjefm-1242	205	12	knowledge	knowledge	NOUN
arjefm-1242	205	13	deficit	deficit	NOUN
arjefm-1242	205	14	by	by	ADP
arjefm-1242	205	15	exploring	explore	VERB
arjefm-1242	205	16	these	these	DET
arjefm-1242	205	17	variables	variable	NOUN
arjefm-1242	205	18	and	and	CCONJ
arjefm-1242	205	19	their	their	PRON
arjefm-1242	205	20	influence	influence	NOUN
arjefm-1242	205	21	on	on	ADP
arjefm-1242	205	22	firm	firm	ADJ
arjefm-1242	205	23	performance	performance	NOUN
arjefm-1242	205	24	within	within	ADP
arjefm-1242	205	25	the	the	DET
arjefm-1242	205	26	nigerian	nigerian	ADJ
arjefm-1242	205	27	manufacturing	manufacturing	NOUN
arjefm-1242	205	28	industry	industry	NOUN
arjefm-1242	205	29	.	.	PUNCT
arjefm-1242	206	1	3	3	X
arjefm-1242	206	2	.	.	X
arjefm-1242	206	3	methodology	methodology	NOUN
arjefm-1242	206	4	the	the	DET
arjefm-1242	206	5	study	study	NOUN
arjefm-1242	206	6	utilizes	utilize	VERB
arjefm-1242	206	7	an	an	DET
arjefm-1242	206	8	ex	ex	NOUN
arjefm-1242	206	9	-	-	ADJ
arjefm-1242	206	10	post	post	ADJ
arjefm-1242	206	11	facto	facto	X
arjefm-1242	206	12	research	research	NOUN
arjefm-1242	206	13	design	design	NOUN
arjefm-1242	206	14	,	,	PUNCT
arjefm-1242	206	15	a	a	DET
arjefm-1242	206	16	method	method	NOUN
arjefm-1242	206	17	that	that	PRON
arjefm-1242	206	18	examines	examine	VERB
arjefm-1242	206	19	the	the	DET
arjefm-1242	206	20	relationship	relationship	NOUN
arjefm-1242	206	21	between	between	ADP
arjefm-1242	206	22	variables	variable	NOUN
arjefm-1242	206	23	after	after	SCONJ
arjefm-1242	206	24	events	event	NOUN
arjefm-1242	206	25	have	have	AUX
arjefm-1242	206	26	taken	take	VERB
arjefm-1242	206	27	place	place	NOUN
arjefm-1242	206	28	,	,	PUNCT
arjefm-1242	206	29	utilizing	utilize	VERB
arjefm-1242	206	30	data	datum	NOUN
arjefm-1242	206	31	collected	collect	VERB
arjefm-1242	206	32	over	over	ADP
arjefm-1242	206	33	a	a	DET
arjefm-1242	206	34	specific	specific	ADJ
arjefm-1242	206	35	timeframe	timeframe	NOUN
arjefm-1242	206	36	.	.	PUNCT
arjefm-1242	207	1	ex	ex	ADJ
arjefm-1242	207	2	-	-	ADJ
arjefm-1242	207	3	post	post	ADJ
arjefm-1242	207	4	facto	facto	X
arjefm-1242	207	5	research	research	NOUN
arjefm-1242	207	6	is	be	AUX
arjefm-1242	207	7	typically	typically	ADV
arjefm-1242	207	8	used	use	VERB
arjefm-1242	207	9	for	for	ADP
arjefm-1242	207	10	analyzing	analyze	VERB
arjefm-1242	207	11	historical	historical	ADJ
arjefm-1242	207	12	data	datum	NOUN
arjefm-1242	207	13	and	and	CCONJ
arjefm-1242	207	14	determining	determine	VERB
arjefm-1242	207	15	how	how	SCONJ
arjefm-1242	207	16	various	various	ADJ
arjefm-1242	207	17	factors	factor	NOUN
arjefm-1242	207	18	impact	impact	VERB
arjefm-1242	207	19	results	result	NOUN
arjefm-1242	207	20	over	over	ADP
arjefm-1242	207	21	time	time	NOUN
arjefm-1242	207	22	.	.	PUNCT
arjefm-1242	208	1	in	in	ADP
arjefm-1242	208	2	this	this	DET
arjefm-1242	208	3	instance	instance	NOUN
arjefm-1242	208	4	,	,	PUNCT
arjefm-1242	208	5	the	the	DET
arjefm-1242	208	6	longitudinal	longitudinal	ADJ
arjefm-1242	208	7	aspect	aspect	NOUN
arjefm-1242	208	8	of	of	ADP
arjefm-1242	208	9	the	the	DET
arjefm-1242	208	10	research	research	NOUN
arjefm-1242	208	11	,	,	PUNCT
arjefm-1242	208	12	covering	cover	VERB
arjefm-1242	208	13	a	a	DET
arjefm-1242	208	14	seven	seven	NUM
arjefm-1242	208	15	-	-	PUNCT
arjefm-1242	208	16	year	year	NOUN
arjefm-1242	208	17	time	time	NOUN
arjefm-1242	208	18	frame	frame	NOUN
arjefm-1242	208	19	from	from	ADP
arjefm-1242	208	20	2017	2017	NUM
arjefm-1242	208	21	to	to	ADP
arjefm-1242	208	22	2023	2023	NUM
arjefm-1242	208	23	,	,	PUNCT
arjefm-1242	208	24	makes	make	VERB
arjefm-1242	208	25	this	this	DET
arjefm-1242	208	26	design	design	NOUN
arjefm-1242	208	27	suitable	suitable	ADJ
arjefm-1242	208	28	.	.	PUNCT
arjefm-1242	209	1	the	the	DET
arjefm-1242	209	2	population	population	NOUN
arjefm-1242	209	3	for	for	ADP
arjefm-1242	209	4	this	this	DET
arjefm-1242	209	5	research	research	NOUN
arjefm-1242	209	6	consists	consist	VERB
arjefm-1242	209	7	of	of	ADP
arjefm-1242	209	8	all	all	DET
arjefm-1242	209	9	manufacturing	manufacture	VERB
arjefm-1242	209	10	companies	company	NOUN
arjefm-1242	209	11	listed	list	VERB
arjefm-1242	209	12	on	on	ADP
arjefm-1242	209	13	the	the	DET
arjefm-1242	209	14	nigerian	nigerian	ADJ
arjefm-1242	209	15	exchange	exchange	NOUN
arjefm-1242	209	16	group	group	NOUN
arjefm-1242	209	17	(	(	PUNCT
arjefm-1242	209	18	ngx	ngx	PROPN
arjefm-1242	209	19	)	)	PUNCT
arjefm-1242	209	20	as	as	ADP
arjefm-1242	209	21	of	of	ADP
arjefm-1242	209	22	december	december	PROPN
arjefm-1242	209	23	31	31	NUM
arjefm-1242	209	24	,	,	PUNCT
arjefm-1242	209	25	2023	2023	NUM
arjefm-1242	209	26	.	.	PUNCT
arjefm-1242	210	1	this	this	DET
arjefm-1242	210	2	study	study	NOUN
arjefm-1242	210	3	specifically	specifically	ADV
arjefm-1242	210	4	targets	target	VERB
arjefm-1242	210	5	the	the	DET
arjefm-1242	210	6	52	52	NUM
arjefm-1242	210	7	manufacturing	manufacturing	NOUN
arjefm-1242	210	8	firms	firm	NOUN
arjefm-1242	210	9	that	that	PRON
arjefm-1242	210	10	are	be	AUX
arjefm-1242	210	11	active	active	ADJ
arjefm-1242	210	12	and	and	CCONJ
arjefm-1242	210	13	meet	meet	VERB
arjefm-1242	210	14	the	the	DET
arjefm-1242	210	15	inclusion	inclusion	NOUN
arjefm-1242	210	16	criteria	criterion	NOUN
arjefm-1242	210	17	,	,	PUNCT
arjefm-1242	210	18	providing	provide	VERB
arjefm-1242	210	19	a	a	DET
arjefm-1242	210	20	robust	robust	ADJ
arjefm-1242	210	21	foundation	foundation	NOUN
arjefm-1242	210	22	for	for	ADP
arjefm-1242	210	23	analysis	analysis	NOUN
arjefm-1242	210	24	.	.	PUNCT
arjefm-1242	211	1	the	the	DET
arjefm-1242	211	2	sample	sample	NOUN
arjefm-1242	211	3	for	for	ADP
arjefm-1242	211	4	the	the	DET
arjefm-1242	211	5	study	study	NOUN
arjefm-1242	211	6	comprises	comprise	VERB
arjefm-1242	211	7	46	46	NUM
arjefm-1242	211	8	manufacturing	manufacturing	NOUN
arjefm-1242	211	9	firms	firm	NOUN
arjefm-1242	211	10	that	that	PRON
arjefm-1242	211	11	possess	possess	VERB
arjefm-1242	211	12	complete	complete	ADJ
arjefm-1242	211	13	and	and	CCONJ
arjefm-1242	211	14	accessible	accessible	ADJ
arjefm-1242	211	15	financial	financial	ADJ
arjefm-1242	211	16	data	datum	NOUN
arjefm-1242	211	17	for	for	ADP
arjefm-1242	211	18	the	the	DET
arjefm-1242	211	19	year	year	NOUN
arjefm-1242	211	20	2023	2023	NUM
arjefm-1242	211	21	.	.	PUNCT
arjefm-1242	212	1	these	these	DET
arjefm-1242	212	2	firms	firm	NOUN
arjefm-1242	212	3	were	be	AUX
arjefm-1242	212	4	selected	select	VERB
arjefm-1242	212	5	using	use	VERB
arjefm-1242	212	6	a	a	DET
arjefm-1242	212	7	purposive	purposive	ADJ
arjefm-1242	212	8	sampling	sampling	NOUN
arjefm-1242	212	9	technique	technique	NOUN
arjefm-1242	212	10	,	,	PUNCT
arjefm-1242	212	11	which	which	PRON
arjefm-1242	212	12	involves	involve	VERB
arjefm-1242	212	13	choosing	choose	VERB
arjefm-1242	212	14	participants	participant	NOUN
arjefm-1242	212	15	based	base	VERB
arjefm-1242	212	16	on	on	ADP
arjefm-1242	212	17	certain	certain	ADJ
arjefm-1242	212	18	criteria	criterion	NOUN
arjefm-1242	212	19	that	that	PRON
arjefm-1242	212	20	align	align	VERB
arjefm-1242	212	21	with	with	ADP
arjefm-1242	212	22	the	the	DET
arjefm-1242	212	23	research	research	NOUN
arjefm-1242	212	24	goals	goal	NOUN
arjefm-1242	212	25	.	.	PUNCT
arjefm-1242	213	1	data	datum	NOUN
arjefm-1242	213	2	was	be	AUX
arjefm-1242	213	3	gathered	gather	VERB
arjefm-1242	213	4	through	through	ADP
arjefm-1242	213	5	content	content	NOUN
arjefm-1242	213	6	analysis	analysis	NOUN
arjefm-1242	213	7	of	of	ADP
arjefm-1242	213	8	the	the	DET
arjefm-1242	213	9	financial	financial	ADJ
arjefm-1242	213	10	reports	report	NOUN
arjefm-1242	213	11	from	from	ADP
arjefm-1242	213	12	the	the	DET
arjefm-1242	213	13	sampled	sample	VERB
arjefm-1242	213	14	companies	company	NOUN
arjefm-1242	213	15	.	.	PUNCT
arjefm-1242	214	1	this	this	DET
arjefm-1242	214	2	method	method	NOUN
arjefm-1242	214	3	involves	involve	VERB
arjefm-1242	214	4	systematically	systematically	ADV
arjefm-1242	214	5	reviewing	review	VERB
arjefm-1242	214	6	and	and	CCONJ
arjefm-1242	214	7	interpreting	interpret	VERB
arjefm-1242	214	8	the	the	DET
arjefm-1242	214	9	financial	financial	ADJ
arjefm-1242	214	10	statements	statement	NOUN
arjefm-1242	214	11	to	to	PART
arjefm-1242	214	12	extract	extract	VERB
arjefm-1242	214	13	pertinent	pertinent	ADJ
arjefm-1242	214	14	information	information	NOUN
arjefm-1242	214	15	regarding	regard	VERB
arjefm-1242	214	16	corporate	corporate	ADJ
arjefm-1242	214	17	governance	governance	NOUN
arjefm-1242	214	18	mechanisms	mechanism	NOUN
arjefm-1242	214	19	and	and	CCONJ
arjefm-1242	214	20	firm	firm	ADJ
arjefm-1242	214	21	performance	performance	NOUN
arjefm-1242	214	22	.	.	PUNCT
arjefm-1242	215	1	content	content	NOUN
arjefm-1242	215	2	analysis	analysis	NOUN
arjefm-1242	215	3	is	be	AUX
arjefm-1242	215	4	suitable	suitable	ADJ
arjefm-1242	215	5	for	for	ADP
arjefm-1242	215	6	examining	examine	VERB
arjefm-1242	215	7	secondary	secondary	ADJ
arjefm-1242	215	8	data	datum	NOUN
arjefm-1242	215	9	,	,	PUNCT
arjefm-1242	215	10	such	such	ADJ
arjefm-1242	215	11	as	as	ADP
arjefm-1242	215	12	financial	financial	ADJ
arjefm-1242	215	13	reports	report	NOUN
arjefm-1242	215	14	,	,	PUNCT
arjefm-1242	215	15	as	as	SCONJ
arjefm-1242	215	16	it	it	PRON
arjefm-1242	215	17	enables	enable	VERB
arjefm-1242	215	18	a	a	DET
arjefm-1242	215	19	detailed	detailed	ADJ
arjefm-1242	215	20	and	and	CCONJ
arjefm-1242	215	21	structured	structured	ADJ
arjefm-1242	215	22	evaluation	evaluation	NOUN
arjefm-1242	215	23	of	of	ADP
arjefm-1242	215	24	the	the	DET
arjefm-1242	215	25	data	datum	NOUN
arjefm-1242	215	26	to	to	PART
arjefm-1242	215	27	identify	identify	VERB
arjefm-1242	215	28	trends	trend	NOUN
arjefm-1242	215	29	and	and	CCONJ
arjefm-1242	215	30	patterns	pattern	NOUN
arjefm-1242	215	31	.	.	PUNCT
arjefm-1242	216	1	the	the	DET
arjefm-1242	216	2	study	study	NOUN
arjefm-1242	216	3	employs	employ	VERB
arjefm-1242	216	4	panel	panel	NOUN
arjefm-1242	216	5	least	least	ADJ
arjefm-1242	216	6	squares	square	NOUN
arjefm-1242	216	7	regression	regression	NOUN
arjefm-1242	216	8	(	(	PUNCT
arjefm-1242	216	9	pls	pls	INTJ
arjefm-1242	216	10	)	)	PUNCT
arjefm-1242	216	11	for	for	ADP
arjefm-1242	216	12	data	datum	NOUN
arjefm-1242	216	13	analysis	analysis	NOUN
arjefm-1242	216	14	.	.	PUNCT
arjefm-1242	217	1	panel	panel	NOUN
arjefm-1242	217	2	data	datum	NOUN
arjefm-1242	217	3	regression	regression	NOUN
arjefm-1242	217	4	is	be	AUX
arjefm-1242	217	5	particularly	particularly	ADV
arjefm-1242	217	6	applicable	applicable	ADJ
arjefm-1242	217	7	for	for	ADP
arjefm-1242	217	8	this	this	DET
arjefm-1242	217	9	research	research	NOUN
arjefm-1242	217	10	because	because	SCONJ
arjefm-1242	217	11	it	it	PRON
arjefm-1242	217	12	facilitates	facilitate	VERB
arjefm-1242	217	13	the	the	DET
arjefm-1242	217	14	analysis	analysis	NOUN
arjefm-1242	217	15	of	of	ADP
arjefm-1242	217	16	data	datum	NOUN
arjefm-1242	217	17	that	that	PRON
arjefm-1242	217	18	incorporates	incorporate	VERB
arjefm-1242	217	19	both	both	PRON
arjefm-1242	217	20	time	time	NOUN
arjefm-1242	217	21	-	-	PUNCT
arjefm-1242	217	22	series	series	NOUN
arjefm-1242	217	23	and	and	CCONJ
arjefm-1242	217	24	cross	cross	ADJ
arjefm-1242	217	25	-	-	ADJ
arjefm-1242	217	26	sectional	sectional	ADJ
arjefm-1242	217	27	elements	element	NOUN
arjefm-1242	217	28	,	,	PUNCT
arjefm-1242	217	29	allowing	allow	VERB
arjefm-1242	217	30	it	it	PRON
arjefm-1242	217	31	to	to	PART
arjefm-1242	217	32	track	track	VERB
arjefm-1242	217	33	changes	change	NOUN
arjefm-1242	217	34	over	over	ADP
arjefm-1242	217	35	time	time	NOUN
arjefm-1242	217	36	and	and	CCONJ
arjefm-1242	217	37	across	across	ADP
arjefm-1242	217	38	different	different	ADJ
arjefm-1242	217	39	entities	entity	NOUN
arjefm-1242	217	40	(	(	PUNCT
arjefm-1242	217	41	in	in	ADP
arjefm-1242	217	42	this	this	DET
arjefm-1242	217	43	case	case	NOUN
arjefm-1242	217	44	,	,	PUNCT
arjefm-1242	217	45	firms	firm	NOUN
arjefm-1242	217	46	)	)	PUNCT
arjefm-1242	217	47	.	.	PUNCT
arjefm-1242	218	1	3.1	3.1	NUM
arjefm-1242	218	2	model	model	NOUN
arjefm-1242	218	3	specification	specification	NOUN
arjefm-1242	218	4	the	the	DET
arjefm-1242	218	5	specific	specific	ADJ
arjefm-1242	218	6	model	model	NOUN
arjefm-1242	218	7	for	for	ADP
arjefm-1242	218	8	this	this	DET
arjefm-1242	218	9	study	study	NOUN
arjefm-1242	218	10	includes	include	VERB
arjefm-1242	218	11	variables	variable	NOUN
arjefm-1242	218	12	such	such	ADJ
arjefm-1242	218	13	as	as	ADP
arjefm-1242	218	14	board	board	NOUN
arjefm-1242	218	15	size	size	NOUN
arjefm-1242	218	16	,	,	PUNCT
arjefm-1242	218	17	board	board	NOUN
arjefm-1242	218	18	independence	independence	NOUN
arjefm-1242	218	19	,	,	PUNCT
arjefm-1242	218	20	audit	audit	NOUN
arjefm-1242	218	21	committee	committee	NOUN
arjefm-1242	218	22	characteristics	characteristic	NOUN
arjefm-1242	218	23	,	,	PUNCT
arjefm-1242	218	24	and	and	CCONJ
arjefm-1242	218	25	firm	firm	ADJ
arjefm-1242	218	26	performance	performance	NOUN
arjefm-1242	218	27	metrics	metric	NOUN
arjefm-1242	218	28	(	(	PUNCT
arjefm-1242	218	29	e.g.	e.g.	ADV
arjefm-1242	218	30	,	,	PUNCT
arjefm-1242	218	31	return	return	VERB
arjefm-1242	218	32	on	on	ADP
arjefm-1242	218	33	assets	asset	NOUN
arjefm-1242	218	34	,	,	PUNCT
arjefm-1242	218	35	return	return	VERB
arjefm-1242	218	36	on	on	ADP
arjefm-1242	218	37	equity	equity	NOUN
arjefm-1242	218	38	)	)	PUNCT
arjefm-1242	218	39	.	.	PUNCT
arjefm-1242	219	1	the	the	DET
arjefm-1242	219	2	model	model	NOUN
arjefm-1242	219	3	will	will	AUX
arjefm-1242	219	4	be	be	AUX
arjefm-1242	219	5	specified	specify	VERB
arjefm-1242	219	6	with	with	ADP
arjefm-1242	219	7	the	the	DET
arjefm-1242	219	8	aim	aim	NOUN
arjefm-1242	219	9	of	of	ADP
arjefm-1242	219	10	measuring	measure	VERB
arjefm-1242	219	11	how	how	SCONJ
arjefm-1242	219	12	these	these	DET
arjefm-1242	219	13	governance	governance	NOUN
arjefm-1242	219	14	factors	factor	NOUN
arjefm-1242	219	15	influence	influence	VERB
arjefm-1242	219	16	the	the	DET
arjefm-1242	219	17	financial	financial	ADJ
arjefm-1242	219	18	outcomes	outcome	NOUN
arjefm-1242	219	19	of	of	ADP
arjefm-1242	219	20	firms	firm	NOUN
arjefm-1242	219	21	listed	list	VERB
arjefm-1242	219	22	on	on	ADP
arjefm-1242	219	23	the	the	DET
arjefm-1242	219	24	ngx.this	ngx.this	PRON
arjefm-1242	219	25	is	be	AUX
arjefm-1242	219	26	given	give	VERB
arjefm-1242	219	27	as	as	SCONJ
arjefm-1242	219	28	follows	follow	VERB
arjefm-1242	219	29	:	:	PUNCT
arjefm-1242	220	1	roait	roait	NOUN
arjefm-1242	220	2	=	=	PUNCT
arjefm-1242	220	3	β0	β0	PROPN
arjefm-1242	221	1	+	+	CCONJ
arjefm-1242	221	2	β1bsizeit	β1bsizeit	PROPN
arjefm-1242	222	1	+	+	CCONJ
arjefm-1242	222	2	β2	β2	NOUN
arjefm-1242	222	3	bind	bind	VERB
arjefm-1242	222	4	it	it	PRON
arjefm-1242	222	5	+	+	CCONJ
arjefm-1242	222	6	β3bogdit	β3bogdit	NOUN
arjefm-1242	222	7	+	+	CCONJ
arjefm-1242	222	8	β4	β4	PROPN
arjefm-1242	222	9	aucs	aucs	NOUN
arjefm-1242	222	10	it	it	PRON
arjefm-1242	222	11	+	+	CCONJ
arjefm-1242	222	12	uit	uit	VERB
arjefm-1242	222	13	where	where	SCONJ
arjefm-1242	222	14	;	;	PUNCT
arjefm-1242	222	15	roa	roa	PROPN
arjefm-1242	222	16	=	=	PUNCT
arjefm-1242	222	17	return	return	NOUN
arjefm-1242	222	18	on	on	ADP
arjefm-1242	222	19	asset	asset	NOUN
arjefm-1242	222	20	bsiz	bsiz	NOUN
arjefm-1242	222	21	=	=	PROPN
arjefm-1242	222	22	board	board	NOUN
arjefm-1242	222	23	size	size	NOUN
arjefm-1242	222	24	bind	bind	NOUN
arjefm-1242	222	25	=	=	SYM
arjefm-1242	222	26	board	board	NOUN
arjefm-1242	222	27	independence	independence	NOUN
arjefm-1242	222	28	bogd	bogd	NOUN
arjefm-1242	222	29	=	=	SYM
arjefm-1242	222	30	board	board	NOUN
arjefm-1242	222	31	gender	gender	NOUN
arjefm-1242	222	32	diversity	diversity	NOUN
arjefm-1242	222	33	aucs	aucs	NOUN
arjefm-1242	222	34	=	=	PUNCT
arjefm-1242	222	35	audit	audit	PROPN
arjefm-1242	222	36	committee	committee	NOUN
arjefm-1242	222	37	size	size	NOUN
arjefm-1242	222	38	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	222	39	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	222	40	american	american	PROPN
arjefm-1242	222	41	research	research	PROPN
arjefm-1242	222	42	journal	journal	PROPN
arjefm-1242	222	43	of	of	ADP
arjefm-1242	222	44	economics	economic	NOUN
arjefm-1242	222	45	,	,	PUNCT
arjefm-1242	222	46	finance	finance	NOUN
arjefm-1242	222	47	and	and	CCONJ
arjefm-1242	222	48	management	management	NOUN
arjefm-1242	222	49	volume	volume	NOUN
arjefm-1242	222	50	13	13	NUM
arjefm-1242	222	51	issue	issue	NOUN
arjefm-1242	222	52	3	3	NUM
arjefm-1242	222	53	,	,	PUNCT
arjefm-1242	222	54	july	july	PROPN
arjefm-1242	222	55	-	-	PUNCT
arjefm-1242	222	56	september	september	PROPN
arjefm-1242	222	57	2025	2025	NUM
arjefm-1242	222	58	issn	issn	NOUN
arjefm-1242	222	59	:	:	PUNCT
arjefm-1242	222	60	2836	2836	NUM
arjefm-1242	222	61	-	-	SYM
arjefm-1242	222	62	9416	9416	NUM
arjefm-1242	222	63	impact	impact	NOUN
arjefm-1242	222	64	factor	factor	NOUN
arjefm-1242	222	65	:	:	PUNCT
arjefm-1242	222	66	6.41	6.41	NUM
arjefm-1242	222	67	journal	journal	NOUN
arjefm-1242	222	68	homepage	homepage	NOUN
arjefm-1242	222	69	:	:	PUNCT
arjefm-1242	222	70	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	222	71	email	email	NOUN
arjefm-1242	222	72	:	:	PUNCT
arjefm-1242	222	73	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	222	74	official	official	ADJ
arjefm-1242	222	75	journal	journal	PROPN
arjefm-1242	222	76	of	of	ADP
arjefm-1242	222	77	america	america	PROPN
arjefm-1242	222	78	serial	serial	PROPN
arjefm-1242	222	79	publication	publication	NOUN
arjefm-1242	222	80	american	american	PROPN
arjefm-1242	222	81	research	research	PROPN
arjefm-1242	222	82	journal	journal	PROPN
arjefm-1242	222	83	of	of	ADP
arjefm-1242	222	84	economics	economic	NOUN
arjefm-1242	222	85	,	,	PUNCT
arjefm-1242	222	86	finance	finance	NOUN
arjefm-1242	222	87	and	and	CCONJ
arjefm-1242	222	88	management	management	NOUN
arjefm-1242	222	89	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	222	90	,	,	PUNCT
arjefm-1242	222	91	email	email	NOUN
arjefm-1242	222	92	:	:	PUNCT
arjefm-1242	222	93	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	223	1	102	102	NUM
arjefm-1242	224	1	|	|	ADV
arjefm-1242	224	2	p	p	NOUN
arjefm-1242	224	3	a	a	DET
arjefm-1242	224	4	g	g	NOUN
arjefm-1242	224	5	e	e	PROPN
arjefm-1242	224	6	β1	β1	PROPN
arjefm-1242	224	7	β4	β4	PROPN
arjefm-1242	224	8	are	be	AUX
arjefm-1242	224	9	parameters	parameter	NOUN
arjefm-1242	224	10	to	to	PART
arjefm-1242	224	11	be	be	AUX
arjefm-1242	224	12	estimated	estimate	VERB
arjefm-1242	224	13	u	u	NOUN
arjefm-1242	224	14	=	=	NOUN
arjefm-1242	224	15	error	error	NOUN
arjefm-1242	224	16	term	term	NOUN
arjefm-1242	224	17	t	t	NOUN
arjefm-1242	224	18	=	=	PUNCT
arjefm-1242	224	19	time	time	NOUN
arjefm-1242	224	20	i	i	PRON
arjefm-1242	224	21	=	=	PUNCT
arjefm-1242	224	22	represents	represent	VERB
arjefm-1242	224	23	cross	cross	ADJ
arjefm-1242	224	24	-	-	ADJ
arjefm-1242	224	25	sectional	sectional	ADJ
arjefm-1242	224	26	our	our	PRON
arjefm-1242	224	27	a	a	DET
arjefm-1242	224	28	priori	priori	ADJ
arjefm-1242	224	29	expectations	expectation	NOUN
arjefm-1242	224	30	are	be	AUX
arjefm-1242	224	31	as	as	ADV
arjefm-1242	224	32	follow	follow	VERB
arjefm-1242	224	33	:	:	PUNCT
arjefm-1242	224	34	β1>0	β1>0	NOUN
arjefm-1242	224	35	,	,	PUNCT
arjefm-1242	224	36	β2>0	β2>0	NOUN
arjefm-1242	224	37	,	,	PUNCT
arjefm-1242	224	38	β3>0	β3>0	NOUN
arjefm-1242	224	39	and	and	CCONJ
arjefm-1242	224	40	β4>0	β4>0	NOUN
arjefm-1242	224	41	which	which	PRON
arjefm-1242	224	42	means	mean	VERB
arjefm-1242	224	43	table	table	NOUN
arjefm-1242	224	44	3.1	3.1	NUM
arjefm-1242	224	45	:	:	PUNCT
arjefm-1242	224	46	operationalisation	operationalisation	NOUN
arjefm-1242	224	47	of	of	ADP
arjefm-1242	224	48	variables	variable	NOUN
arjefm-1242	224	49	s/	s/	VERB
arjefm-1242	224	50	n	n	PRON
arjefm-1242	224	51	variabl	variabl	NOUN
arjefm-1242	224	52	es	es	X
arjefm-1242	224	53	definition	definition	NOUN
arjefm-1242	224	54	type	type	NOUN
arjefm-1242	224	55	of	of	ADP
arjefm-1242	224	56	variable	variable	ADJ
arjefm-1242	224	57	measureme	measureme	NOUN
arjefm-1242	224	58	nt	not	PART
arjefm-1242	224	59	used	use	VERB
arjefm-1242	224	60	by	by	ADP
arjefm-1242	224	61	aprior	aprior	PROPN
arjefm-1242	224	62	i	i	PRON
arjefm-1242	224	63	sign	sign	VERB
arjefm-1242	224	64	.	.	PUNCT
arjefm-1242	225	1	1	1	NUM
arjefm-1242	225	2	roa	roa	NOUN
arjefm-1242	225	3	return	return	NOUN
arjefm-1242	225	4	on	on	ADP
arjefm-1242	225	5	asset	asset	NOUN
arjefm-1242	225	6	dependent	dependent	ADJ
arjefm-1242	225	7	return	return	NOUN
arjefm-1242	225	8	on	on	ADP
arjefm-1242	225	9	asset	asset	NOUN
arjefm-1242	225	10	is	be	AUX
arjefm-1242	225	11	measured	measure	VERB
arjefm-1242	225	12	as	as	ADP
arjefm-1242	225	13	net	net	ADJ
arjefm-1242	225	14	income	income	NOUN
arjefm-1242	225	15	to	to	ADP
arjefm-1242	225	16	total	total	ADJ
arjefm-1242	225	17	asset	asset	NOUN
arjefm-1242	225	18	ratio	ratio	NOUN
arjefm-1242	225	19	.	.	PUNCT
arjefm-1242	226	1	boshnak	boshnak	NOUN
arjefm-1242	226	2	(	(	PUNCT
arjefm-1242	226	3	2021	2021	NUM
arjefm-1242	226	4	)	)	PUNCT
arjefm-1242	226	5	,	,	PUNCT
arjefm-1242	226	6	tran	tran	PROPN
arjefm-1242	226	7	and	and	CCONJ
arjefm-1242	226	8	nguyen	nguyen	NOUN
arjefm-1242	226	9	(	(	PUNCT
arjefm-1242	226	10	2019	2019	NUM
arjefm-1242	226	11	)	)	PUNCT
arjefm-1242	226	12	.	.	PUNCT
arjefm-1242	227	1	+	+	CCONJ
arjefm-1242	227	2	2	2	NUM
arjefm-1242	227	3	bsiz	bsiz	NOUN
arjefm-1242	227	4	board	board	NOUN
arjefm-1242	227	5	size	size	NOUN
arjefm-1242	227	6	independe	independe	PROPN
arjefm-1242	227	7	nt	nt	ADP
arjefm-1242	227	8	board	board	NOUN
arjefm-1242	227	9	size	size	NOUN
arjefm-1242	227	10	is	be	AUX
arjefm-1242	227	11	measured	measure	VERB
arjefm-1242	227	12	as	as	ADP
arjefm-1242	227	13	the	the	DET
arjefm-1242	227	14	number	number	NOUN
arjefm-1242	227	15	of	of	ADP
arjefm-1242	227	16	members	member	NOUN
arjefm-1242	227	17	on	on	ADP
arjefm-1242	227	18	the	the	DET
arjefm-1242	227	19	board	board	NOUN
arjefm-1242	227	20	of	of	ADP
arjefm-1242	227	21	directors	director	NOUN
arjefm-1242	227	22	.	.	PUNCT
arjefm-1242	228	1	bhattrai	bhattrai	NOUN
arjefm-1242	228	2	(	(	PUNCT
arjefm-1242	228	3	2017	2017	NUM
arjefm-1242	228	4	)	)	PUNCT
arjefm-1242	229	1	+	+	CCONJ
arjefm-1242	229	2	3	3	NUM
arjefm-1242	229	3	bind	bind	NOUN
arjefm-1242	229	4	board	board	NOUN
arjefm-1242	229	5	independenc	independenc	NOUN
arjefm-1242	229	6	e	e	ADP
arjefm-1242	229	7	independe	independe	PROPN
arjefm-1242	229	8	nt	nt	ADP
arjefm-1242	229	9	board	board	NOUN
arjefm-1242	229	10	independence	independence	NOUN
arjefm-1242	229	11	is	be	AUX
arjefm-1242	229	12	measured	measure	VERB
arjefm-1242	229	13	as	as	ADP
arjefm-1242	229	14	the	the	DET
arjefm-1242	229	15	percentage	percentage	NOUN
arjefm-1242	229	16	of	of	ADP
arjefm-1242	229	17	independent	independent	ADJ
arjefm-1242	229	18	members	member	NOUN
arjefm-1242	229	19	on	on	ADP
arjefm-1242	229	20	the	the	DET
arjefm-1242	229	21	board	board	NOUN
arjefm-1242	229	22	of	of	ADP
arjefm-1242	229	23	directors	director	NOUN
arjefm-1242	229	24	.	.	PUNCT
arjefm-1242	230	1	handriani	handriani	PROPN
arjefm-1242	230	2	and	and	CCONJ
arjefm-1242	230	3	robiyanto	robiyanto	ADP
arjefm-1242	230	4	(	(	PUNCT
arjefm-1242	230	5	2019	2019	NUM
arjefm-1242	230	6	)	)	PUNCT
arjefm-1242	230	7	.	.	PUNCT
arjefm-1242	231	1	+	+	CCONJ
arjefm-1242	231	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	231	3	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	231	4	american	american	PROPN
arjefm-1242	231	5	research	research	PROPN
arjefm-1242	231	6	journal	journal	PROPN
arjefm-1242	231	7	of	of	ADP
arjefm-1242	231	8	economics	economic	NOUN
arjefm-1242	231	9	,	,	PUNCT
arjefm-1242	231	10	finance	finance	NOUN
arjefm-1242	231	11	and	and	CCONJ
arjefm-1242	231	12	management	management	NOUN
arjefm-1242	231	13	volume	volume	NOUN
arjefm-1242	231	14	13	13	NUM
arjefm-1242	231	15	issue	issue	NOUN
arjefm-1242	231	16	3	3	NUM
arjefm-1242	231	17	,	,	PUNCT
arjefm-1242	231	18	july	july	PROPN
arjefm-1242	231	19	-	-	PUNCT
arjefm-1242	231	20	september	september	PROPN
arjefm-1242	231	21	2025	2025	NUM
arjefm-1242	231	22	issn	issn	NOUN
arjefm-1242	231	23	:	:	PUNCT
arjefm-1242	231	24	2836	2836	NUM
arjefm-1242	231	25	-	-	SYM
arjefm-1242	231	26	9416	9416	NUM
arjefm-1242	231	27	impact	impact	NOUN
arjefm-1242	231	28	factor	factor	NOUN
arjefm-1242	231	29	:	:	PUNCT
arjefm-1242	231	30	6.41	6.41	NUM
arjefm-1242	231	31	journal	journal	NOUN
arjefm-1242	231	32	homepage	homepage	NOUN
arjefm-1242	231	33	:	:	PUNCT
arjefm-1242	231	34	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	231	35	email	email	NOUN
arjefm-1242	231	36	:	:	PUNCT
arjefm-1242	231	37	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	231	38	official	official	ADJ
arjefm-1242	231	39	journal	journal	PROPN
arjefm-1242	231	40	of	of	ADP
arjefm-1242	231	41	america	america	PROPN
arjefm-1242	231	42	serial	serial	PROPN
arjefm-1242	231	43	publication	publication	NOUN
arjefm-1242	231	44	american	american	PROPN
arjefm-1242	231	45	research	research	PROPN
arjefm-1242	231	46	journal	journal	PROPN
arjefm-1242	231	47	of	of	ADP
arjefm-1242	231	48	economics	economic	NOUN
arjefm-1242	231	49	,	,	PUNCT
arjefm-1242	231	50	finance	finance	NOUN
arjefm-1242	231	51	and	and	CCONJ
arjefm-1242	231	52	management	management	NOUN
arjefm-1242	231	53	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	231	54	,	,	PUNCT
arjefm-1242	231	55	email	email	NOUN
arjefm-1242	231	56	:	:	PUNCT
arjefm-1242	231	57	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	231	58	103	103	NUM
arjefm-1242	232	1	|	|	ADV
arjefm-1242	232	2	p	p	NOUN
arjefm-1242	232	3	a	a	DET
arjefm-1242	232	4	g	g	NOUN
arjefm-1242	232	5	e	e	NOUN
arjefm-1242	232	6	4	4	NUM
arjefm-1242	232	7	bogd	bogd	NOUN
arjefm-1242	232	8	board	board	NOUN
arjefm-1242	232	9	gender	gender	NOUN
arjefm-1242	232	10	diversity	diversity	NOUN
arjefm-1242	232	11	.	.	PUNCT
arjefm-1242	233	1	independe	independe	PROPN
arjefm-1242	233	2	nt	nt	ADP
arjefm-1242	233	3	board	board	NOUN
arjefm-1242	233	4	gender	gender	NOUN
arjefm-1242	233	5	diversity	diversity	NOUN
arjefm-1242	233	6	in	in	ADP
arjefm-1242	233	7	percentage	percentage	NOUN
arjefm-1242	233	8	is	be	AUX
arjefm-1242	233	9	computed	compute	VERB
arjefm-1242	233	10	as	as	ADP
arjefm-1242	233	11	the	the	DET
arjefm-1242	233	12	ratio	ratio	NOUN
arjefm-1242	233	13	of	of	ADP
arjefm-1242	233	14	female	female	ADJ
arjefm-1242	233	15	director	director	NOUN
arjefm-1242	233	16	to	to	ADP
arjefm-1242	233	17	total	total	ADJ
arjefm-1242	233	18	board	board	NOUN
arjefm-1242	233	19	size	size	NOUN
arjefm-1242	233	20	.	.	PUNCT
arjefm-1242	234	1	streefland	streefland	NOUN
arjefm-1242	234	2	(	(	PUNCT
arjefm-1242	234	3	2016	2016	NUM
arjefm-1242	234	4	)	)	PUNCT
arjefm-1242	234	5	.	.	PUNCT
arjefm-1242	235	1	+	+	CCONJ
arjefm-1242	235	2	5	5	NUM
arjefm-1242	235	3	aucs	aucs	NOUN
arjefm-1242	235	4	audit	audit	NOUN
arjefm-1242	235	5	committee	committee	NOUN
arjefm-1242	235	6	size	size	NOUN
arjefm-1242	235	7	.	.	PUNCT
arjefm-1242	236	1	independe	independe	PROPN
arjefm-1242	236	2	nt	nt	ADP
arjefm-1242	236	3	audit	audit	NOUN
arjefm-1242	236	4	committee	committee	NOUN
arjefm-1242	236	5	size	size	NOUN
arjefm-1242	236	6	is	be	AUX
arjefm-1242	236	7	measured	measure	VERB
arjefm-1242	236	8	as	as	ADP
arjefm-1242	236	9	the	the	DET
arjefm-1242	236	10	number	number	NOUN
arjefm-1242	236	11	of	of	ADP
arjefm-1242	236	12	audit	audit	NOUN
arjefm-1242	236	13	committee	committee	NOUN
arjefm-1242	236	14	directors	director	NOUN
arjefm-1242	236	15	.	.	PUNCT
arjefm-1242	237	1	boshnak	boshnak	PROPN
arjefm-1242	237	2	,	,	PUNCT
arjefm-1242	237	3	(	(	PUNCT
arjefm-1242	237	4	2021	2021	NUM
arjefm-1242	237	5	)	)	PUNCT
arjefm-1242	237	6	.	.	PUNCT
arjefm-1242	238	1	+	+	NUM
arjefm-1242	238	2	source	source	NOUN
arjefm-1242	238	3	:	:	PUNCT
arjefm-1242	238	4	researcher	researcher	NOUN
arjefm-1242	238	5	’s	’s	PART
arjefm-1242	238	6	compilation	compilation	NOUN
arjefm-1242	238	7	(	(	PUNCT
arjefm-1242	238	8	2025	2025	NUM
arjefm-1242	238	9	)	)	PUNCT
arjefm-1242	238	10	.	.	PUNCT
arjefm-1242	239	1	4	4	X
arjefm-1242	239	2	.	.	X
arjefm-1242	239	3	data	datum	NOUN
arjefm-1242	239	4	presentation	presentation	NOUN
arjefm-1242	239	5	and	and	CCONJ
arjefm-1242	239	6	analyses	analyse	VERB
arjefm-1242	239	7	4.1	4.1	NUM
arjefm-1242	239	8	analysis	analysis	NOUN
arjefm-1242	239	9	and	and	CCONJ
arjefm-1242	239	10	interpretation	interpretation	NOUN
arjefm-1242	239	11	table	table	NOUN
arjefm-1242	239	12	4.1	4.1	NUM
arjefm-1242	239	13	:	:	PUNCT
arjefm-1242	239	14	correlation	correlation	NOUN
arjefm-1242	239	15	coefficients	coefficient	NOUN
arjefm-1242	239	16	roa	roa	PROPN
arjefm-1242	239	17	bsiz	bsiz	PROPN
arjefm-1242	239	18	bind	bind	VERB
arjefm-1242	239	19	bogd	bogd	NOUN
arjefm-1242	239	20	aucs	aucs	PROPN
arjefm-1242	239	21	roa	roa	PROPN
arjefm-1242	239	22	1.000000	1.000000	NUM
arjefm-1242	239	23	bsiz	bsiz	NOUN
arjefm-1242	239	24	0.174336	0.174336	NUM
arjefm-1242	239	25	1.000000	1.000000	NUM
arjefm-1242	239	26	bind	bind	VERB
arjefm-1242	239	27	0.033584	0.033584	NUM
arjefm-1242	239	28	0.159570	0.159570	NUM
arjefm-1242	239	29	1.000000	1.000000	NUM
arjefm-1242	239	30	bogd	bogd	VERB
arjefm-1242	239	31	0.122016	0.122016	NUM
arjefm-1242	239	32	0.162456	0.162456	NUM
arjefm-1242	239	33	0.135701	0.135701	NUM
arjefm-1242	239	34	1.000000	1.000000	NUM
arjefm-1242	239	35	aucs	aucs	NOUN
arjefm-1242	239	36	0.074160	0.074160	NUM
arjefm-1242	239	37	0.448985	0.448985	NUM
arjefm-1242	239	38	0.148895	0.148895	NUM
arjefm-1242	239	39	0.074059	0.074059	NUM
arjefm-1242	239	40	1.000000	1.000000	NUM
arjefm-1242	239	41	source	source	NOUN
arjefm-1242	239	42	:	:	PUNCT
arjefm-1242	239	43	researcher	researcher	NOUN
arjefm-1242	239	44	’s	’s	PART
arjefm-1242	239	45	computation	computation	NOUN
arjefm-1242	239	46	2024	2024	NUM
arjefm-1242	239	47	(	(	PUNCT
arjefm-1242	239	48	e	e	NOUN
arjefm-1242	239	49	-	-	NOUN
arjefm-1242	239	50	view	view	NOUN
arjefm-1242	239	51	9.0	9.0	NUM
arjefm-1242	239	52	)	)	PUNCT
arjefm-1242	239	53	(	(	PUNCT
arjefm-1242	239	54	see	see	VERB
arjefm-1242	239	55	appendix	appendix	ADJ
arjefm-1242	239	56	section	section	NOUN
arjefm-1242	239	57	for	for	ADP
arjefm-1242	239	58	detailed	detailed	ADJ
arjefm-1242	239	59	results	result	NOUN
arjefm-1242	239	60	)	)	PUNCT
arjefm-1242	240	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	240	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	241	1	american	american	PROPN
arjefm-1242	241	2	research	research	PROPN
arjefm-1242	241	3	journal	journal	PROPN
arjefm-1242	241	4	of	of	ADP
arjefm-1242	241	5	economics	economic	NOUN
arjefm-1242	241	6	,	,	PUNCT
arjefm-1242	241	7	finance	finance	NOUN
arjefm-1242	241	8	and	and	CCONJ
arjefm-1242	241	9	management	management	NOUN
arjefm-1242	241	10	volume	volume	NOUN
arjefm-1242	241	11	13	13	NUM
arjefm-1242	241	12	issue	issue	NOUN
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arjefm-1242	241	14	,	,	PUNCT
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arjefm-1242	241	17	september	september	PROPN
arjefm-1242	241	18	2025	2025	NUM
arjefm-1242	241	19	issn	issn	NOUN
arjefm-1242	241	20	:	:	PUNCT
arjefm-1242	241	21	2836	2836	NUM
arjefm-1242	241	22	-	-	SYM
arjefm-1242	241	23	9416	9416	NUM
arjefm-1242	241	24	impact	impact	NOUN
arjefm-1242	241	25	factor	factor	NOUN
arjefm-1242	241	26	:	:	PUNCT
arjefm-1242	241	27	6.41	6.41	NUM
arjefm-1242	241	28	journal	journal	NOUN
arjefm-1242	241	29	homepage	homepage	NOUN
arjefm-1242	241	30	:	:	PUNCT
arjefm-1242	241	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	241	32	email	email	NOUN
arjefm-1242	241	33	:	:	PUNCT
arjefm-1242	241	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	241	35	official	official	ADJ
arjefm-1242	241	36	journal	journal	PROPN
arjefm-1242	241	37	of	of	ADP
arjefm-1242	241	38	america	america	PROPN
arjefm-1242	241	39	serial	serial	PROPN
arjefm-1242	241	40	publication	publication	NOUN
arjefm-1242	241	41	american	american	PROPN
arjefm-1242	241	42	research	research	PROPN
arjefm-1242	241	43	journal	journal	PROPN
arjefm-1242	241	44	of	of	ADP
arjefm-1242	241	45	economics	economic	NOUN
arjefm-1242	241	46	,	,	PUNCT
arjefm-1242	241	47	finance	finance	NOUN
arjefm-1242	241	48	and	and	CCONJ
arjefm-1242	241	49	management	management	NOUN
arjefm-1242	241	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	241	51	,	,	PUNCT
arjefm-1242	241	52	email	email	NOUN
arjefm-1242	241	53	:	:	PUNCT
arjefm-1242	242	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	243	1	104	104	NUM
arjefm-1242	244	1	|	|	ADV
arjefm-1242	244	2	p	p	X
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arjefm-1242	244	6	table	table	NOUN
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arjefm-1242	244	9	the	the	DET
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arjefm-1242	244	11	coefficients	coefficient	NOUN
arjefm-1242	244	12	between	between	ADP
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arjefm-1242	244	15	assets	asset	NOUN
arjefm-1242	244	16	(	(	PUNCT
arjefm-1242	244	17	roa	roa	NOUN
arjefm-1242	244	18	)	)	PUNCT
arjefm-1242	244	19	as	as	ADP
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arjefm-1242	244	35	board	board	NOUN
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arjefm-1242	244	37	diversity	diversity	NOUN
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arjefm-1242	245	7	with	with	ADP
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arjefm-1242	245	9	following	follow	VERB
arjefm-1242	245	10	coefficients	coefficient	NOUN
arjefm-1242	245	11	:	:	PUNCT
arjefm-1242	245	12	0.174336	0.174336	NUM
arjefm-1242	245	13	for	for	ADP
arjefm-1242	245	14	board	board	NOUN
arjefm-1242	245	15	size	size	NOUN
arjefm-1242	245	16	,	,	PUNCT
arjefm-1242	245	17	0.033584	0.033584	NUM
arjefm-1242	245	18	for	for	ADP
arjefm-1242	245	19	board	board	NOUN
arjefm-1242	245	20	independence	independence	NOUN
arjefm-1242	245	21	,	,	PUNCT
arjefm-1242	245	22	0.122016	0.122016	NUM
arjefm-1242	245	23	for	for	ADP
arjefm-1242	245	24	board	board	NOUN
arjefm-1242	245	25	gender	gender	NOUN
arjefm-1242	245	26	diversity	diversity	NOUN
arjefm-1242	245	27	,	,	PUNCT
arjefm-1242	245	28	and	and	CCONJ
arjefm-1242	245	29	0.074160	0.074160	NUM
arjefm-1242	245	30	for	for	ADP
arjefm-1242	245	31	audit	audit	NOUN
arjefm-1242	245	32	committee	committee	NOUN
arjefm-1242	245	33	size	size	NOUN
arjefm-1242	245	34	.	.	PUNCT
arjefm-1242	246	1	these	these	DET
arjefm-1242	246	2	coefficients	coefficient	NOUN
arjefm-1242	246	3	are	be	AUX
arjefm-1242	246	4	relatively	relatively	ADV
arjefm-1242	246	5	low	low	ADJ
arjefm-1242	246	6	,	,	PUNCT
arjefm-1242	246	7	indicating	indicate	VERB
arjefm-1242	246	8	a	a	DET
arjefm-1242	246	9	weak	weak	ADJ
arjefm-1242	246	10	relationship	relationship	NOUN
arjefm-1242	246	11	between	between	ADP
arjefm-1242	246	12	these	these	DET
arjefm-1242	246	13	factors	factor	NOUN
arjefm-1242	246	14	and	and	CCONJ
arjefm-1242	246	15	roa	roa	NOUN
arjefm-1242	246	16	.	.	PUNCT
arjefm-1242	247	1	this	this	DET
arjefm-1242	247	2	weak	weak	ADJ
arjefm-1242	247	3	correlation	correlation	NOUN
arjefm-1242	247	4	implies	imply	VERB
arjefm-1242	247	5	that	that	SCONJ
arjefm-1242	247	6	there	there	PRON
arjefm-1242	247	7	is	be	VERB
arjefm-1242	247	8	no	no	DET
arjefm-1242	247	9	multicollinearity	multicollinearity	NOUN
arjefm-1242	247	10	issue	issue	NOUN
arjefm-1242	247	11	in	in	ADP
arjefm-1242	247	12	the	the	DET
arjefm-1242	247	13	regression	regression	NOUN
arjefm-1242	247	14	model	model	NOUN
arjefm-1242	247	15	.	.	PUNCT
arjefm-1242	248	1	multicollinearity	multicollinearity	NOUN
arjefm-1242	248	2	occurs	occur	VERB
arjefm-1242	248	3	when	when	SCONJ
arjefm-1242	248	4	independent	independent	ADJ
arjefm-1242	248	5	variables	variable	NOUN
arjefm-1242	248	6	are	be	AUX
arjefm-1242	248	7	significantly	significantly	ADV
arjefm-1242	248	8	correlated	correlate	VERB
arjefm-1242	248	9	with	with	ADP
arjefm-1242	248	10	each	each	DET
arjefm-1242	248	11	other	other	ADJ
arjefm-1242	248	12	,	,	PUNCT
arjefm-1242	248	13	which	which	PRON
arjefm-1242	248	14	can	can	AUX
arjefm-1242	248	15	distort	distort	VERB
arjefm-1242	248	16	regression	regression	NOUN
arjefm-1242	248	17	analysis	analysis	NOUN
arjefm-1242	248	18	results	result	NOUN
arjefm-1242	248	19	.	.	PUNCT
arjefm-1242	249	1	to	to	PART
arjefm-1242	249	2	further	far	ADV
arjefm-1242	249	3	validate	validate	VERB
arjefm-1242	249	4	the	the	DET
arjefm-1242	249	5	absence	absence	NOUN
arjefm-1242	249	6	of	of	ADP
arjefm-1242	249	7	multicollinearity	multicollinearity	NOUN
arjefm-1242	249	8	,	,	PUNCT
arjefm-1242	249	9	the	the	DET
arjefm-1242	249	10	study	study	NOUN
arjefm-1242	249	11	assessed	assess	VERB
arjefm-1242	249	12	the	the	DET
arjefm-1242	249	13	variance	variance	NOUN
arjefm-1242	249	14	inflation	inflation	NOUN
arjefm-1242	249	15	factor	factor	NOUN
arjefm-1242	249	16	(	(	PUNCT
arjefm-1242	249	17	vif	vif	PROPN
arjefm-1242	249	18	)	)	PUNCT
arjefm-1242	249	19	.	.	PUNCT
arjefm-1242	250	1	the	the	DET
arjefm-1242	250	2	vif	vif	NOUN
arjefm-1242	250	3	values	value	NOUN
arjefm-1242	250	4	for	for	ADP
arjefm-1242	250	5	the	the	DET
arjefm-1242	250	6	variables	variable	NOUN
arjefm-1242	250	7	were	be	AUX
arjefm-1242	250	8	low	low	ADJ
arjefm-1242	250	9	,	,	PUNCT
arjefm-1242	250	10	with	with	ADP
arjefm-1242	250	11	board	board	NOUN
arjefm-1242	250	12	size	size	NOUN
arjefm-1242	250	13	at	at	ADP
arjefm-1242	250	14	1.851665	1.851665	NUM
arjefm-1242	250	15	,	,	PUNCT
arjefm-1242	250	16	board	board	NOUN
arjefm-1242	250	17	independence	independence	NOUN
arjefm-1242	250	18	at	at	ADP
arjefm-1242	250	19	1.700630	1.700630	NUM
arjefm-1242	250	20	,	,	PUNCT
arjefm-1242	250	21	board	board	NOUN
arjefm-1242	250	22	gender	gender	NOUN
arjefm-1242	250	23	diversity	diversity	NOUN
arjefm-1242	250	24	at	at	ADP
arjefm-1242	250	25	1.296157	1.296157	NUM
arjefm-1242	250	26	,	,	PUNCT
arjefm-1242	250	27	and	and	CCONJ
arjefm-1242	250	28	audit	audit	NOUN
arjefm-1242	250	29	committee	committee	NOUN
arjefm-1242	250	30	size	size	NOUN
arjefm-1242	250	31	at	at	ADP
arjefm-1242	250	32	1.224726	1.224726	NUM
arjefm-1242	250	33	.	.	PUNCT
arjefm-1242	251	1	these	these	DET
arjefm-1242	251	2	vif	vif	PROPN
arjefm-1242	251	3	values	value	NOUN
arjefm-1242	251	4	are	be	AUX
arjefm-1242	251	5	far	far	ADV
arjefm-1242	251	6	below	below	ADP
arjefm-1242	251	7	the	the	DET
arjefm-1242	251	8	threshold	threshold	NOUN
arjefm-1242	251	9	for	for	ADP
arjefm-1242	251	10	indicating	indicate	VERB
arjefm-1242	251	11	multicollinearity	multicollinearity	NOUN
arjefm-1242	251	12	,	,	PUNCT
arjefm-1242	251	13	confirming	confirm	VERB
arjefm-1242	251	14	that	that	SCONJ
arjefm-1242	251	15	the	the	DET
arjefm-1242	251	16	independent	independent	ADJ
arjefm-1242	251	17	variables	variable	NOUN
arjefm-1242	251	18	are	be	AUX
arjefm-1242	251	19	not	not	PART
arjefm-1242	251	20	highly	highly	ADV
arjefm-1242	251	21	correlated	correlate	VERB
arjefm-1242	251	22	with	with	ADP
arjefm-1242	251	23	one	one	NUM
arjefm-1242	251	24	another	another	DET
arjefm-1242	251	25	.	.	PUNCT
arjefm-1242	252	1	the	the	DET
arjefm-1242	252	2	correlation	correlation	NOUN
arjefm-1242	252	3	findings	finding	NOUN
arjefm-1242	252	4	indicate	indicate	VERB
arjefm-1242	252	5	that	that	SCONJ
arjefm-1242	252	6	,	,	PUNCT
arjefm-1242	252	7	although	although	SCONJ
arjefm-1242	252	8	there	there	PRON
arjefm-1242	252	9	are	be	VERB
arjefm-1242	252	10	positive	positive	ADJ
arjefm-1242	252	11	associations	association	NOUN
arjefm-1242	252	12	between	between	ADP
arjefm-1242	252	13	roa	roa	NOUN
arjefm-1242	252	14	and	and	CCONJ
arjefm-1242	252	15	corporate	corporate	ADJ
arjefm-1242	252	16	governance	governance	NOUN
arjefm-1242	252	17	mechanisms	mechanism	NOUN
arjefm-1242	252	18	(	(	PUNCT
arjefm-1242	252	19	board	board	NOUN
arjefm-1242	252	20	size	size	NOUN
arjefm-1242	252	21	,	,	PUNCT
arjefm-1242	252	22	board	board	NOUN
arjefm-1242	252	23	independence	independence	NOUN
arjefm-1242	252	24	,	,	PUNCT
arjefm-1242	252	25	board	board	NOUN
arjefm-1242	252	26	gender	gender	NOUN
arjefm-1242	252	27	diversity	diversity	NOUN
arjefm-1242	252	28	,	,	PUNCT
arjefm-1242	252	29	and	and	CCONJ
arjefm-1242	252	30	audit	audit	NOUN
arjefm-1242	252	31	committee	committee	NOUN
arjefm-1242	252	32	size	size	NOUN
arjefm-1242	252	33	)	)	PUNCT
arjefm-1242	252	34	,	,	PUNCT
arjefm-1242	252	35	the	the	DET
arjefm-1242	252	36	strength	strength	NOUN
arjefm-1242	252	37	of	of	ADP
arjefm-1242	252	38	these	these	DET
arjefm-1242	252	39	relationships	relationship	NOUN
arjefm-1242	252	40	is	be	AUX
arjefm-1242	252	41	quite	quite	ADV
arjefm-1242	252	42	limited	limited	ADJ
arjefm-1242	252	43	.	.	PUNCT
arjefm-1242	253	1	this	this	PRON
arjefm-1242	253	2	suggests	suggest	VERB
arjefm-1242	253	3	that	that	SCONJ
arjefm-1242	253	4	these	these	DET
arjefm-1242	253	5	governance	governance	NOUN
arjefm-1242	253	6	factors	factor	NOUN
arjefm-1242	253	7	have	have	VERB
arjefm-1242	253	8	a	a	DET
arjefm-1242	253	9	marginal	marginal	ADJ
arjefm-1242	253	10	direct	direct	ADJ
arjefm-1242	253	11	effect	effect	NOUN
arjefm-1242	253	12	on	on	ADP
arjefm-1242	253	13	firm	firm	ADJ
arjefm-1242	253	14	performance	performance	NOUN
arjefm-1242	253	15	as	as	SCONJ
arjefm-1242	253	16	represented	represent	VERB
arjefm-1242	253	17	by	by	ADP
arjefm-1242	253	18	roa	roa	PROPN
arjefm-1242	253	19	.	.	PUNCT
arjefm-1242	254	1	the	the	DET
arjefm-1242	254	2	weak	weak	ADJ
arjefm-1242	254	3	correlation	correlation	NOUN
arjefm-1242	254	4	among	among	ADP
arjefm-1242	254	5	these	these	DET
arjefm-1242	254	6	variables	variable	NOUN
arjefm-1242	254	7	may	may	AUX
arjefm-1242	254	8	indicate	indicate	VERB
arjefm-1242	254	9	the	the	DET
arjefm-1242	254	10	presence	presence	NOUN
arjefm-1242	254	11	of	of	ADP
arjefm-1242	254	12	other	other	ADJ
arjefm-1242	254	13	factors	factor	NOUN
arjefm-1242	254	14	impacting	impact	VERB
arjefm-1242	254	15	firm	firm	ADJ
arjefm-1242	254	16	performance	performance	NOUN
arjefm-1242	254	17	that	that	PRON
arjefm-1242	254	18	are	be	AUX
arjefm-1242	254	19	not	not	PART
arjefm-1242	254	20	included	include	VERB
arjefm-1242	254	21	in	in	ADP
arjefm-1242	254	22	this	this	DET
arjefm-1242	254	23	model	model	NOUN
arjefm-1242	254	24	.	.	PUNCT
arjefm-1242	255	1	the	the	DET
arjefm-1242	255	2	confirmation	confirmation	NOUN
arjefm-1242	255	3	of	of	ADP
arjefm-1242	255	4	no	no	DET
arjefm-1242	255	5	multicollinearity	multicollinearity	NOUN
arjefm-1242	255	6	is	be	AUX
arjefm-1242	255	7	a	a	DET
arjefm-1242	255	8	crucial	crucial	ADJ
arjefm-1242	255	9	element	element	NOUN
arjefm-1242	255	10	of	of	ADP
arjefm-1242	255	11	this	this	DET
arjefm-1242	255	12	analysis	analysis	NOUN
arjefm-1242	255	13	.	.	PUNCT
arjefm-1242	256	1	multicollinearity	multicollinearity	NOUN
arjefm-1242	256	2	complicates	complicate	VERB
arjefm-1242	256	3	the	the	DET
arjefm-1242	256	4	determination	determination	NOUN
arjefm-1242	256	5	of	of	ADP
arjefm-1242	256	6	each	each	DET
arjefm-1242	256	7	independent	independent	ADJ
arjefm-1242	256	8	variable	variable	NOUN
arjefm-1242	256	9	's	's	PART
arjefm-1242	256	10	individual	individual	ADJ
arjefm-1242	256	11	effect	effect	NOUN
arjefm-1242	256	12	on	on	ADP
arjefm-1242	256	13	the	the	DET
arjefm-1242	256	14	dependent	dependent	ADJ
arjefm-1242	256	15	variable	variable	NOUN
arjefm-1242	256	16	by	by	ADP
arjefm-1242	256	17	distorting	distort	VERB
arjefm-1242	256	18	the	the	DET
arjefm-1242	256	19	estimated	estimate	VERB
arjefm-1242	256	20	relationships	relationship	NOUN
arjefm-1242	256	21	.	.	PUNCT
arjefm-1242	257	1	the	the	DET
arjefm-1242	257	2	vif	vif	PROPN
arjefm-1242	257	3	results	result	NOUN
arjefm-1242	257	4	provide	provide	VERB
arjefm-1242	257	5	reassurance	reassurance	NOUN
arjefm-1242	257	6	since	since	SCONJ
arjefm-1242	257	7	the	the	DET
arjefm-1242	257	8	values	value	NOUN
arjefm-1242	257	9	fall	fall	VERB
arjefm-1242	257	10	within	within	ADP
arjefm-1242	257	11	a	a	DET
arjefm-1242	257	12	range	range	NOUN
arjefm-1242	257	13	indicating	indicate	VERB
arjefm-1242	257	14	that	that	SCONJ
arjefm-1242	257	15	the	the	DET
arjefm-1242	257	16	independent	independent	ADJ
arjefm-1242	257	17	variables	variable	NOUN
arjefm-1242	257	18	are	be	AUX
arjefm-1242	257	19	not	not	PART
arjefm-1242	257	20	overly	overly	ADV
arjefm-1242	257	21	correlated	correlate	VERB
arjefm-1242	257	22	with	with	ADP
arjefm-1242	257	23	each	each	DET
arjefm-1242	257	24	other	other	ADJ
arjefm-1242	257	25	.	.	PUNCT
arjefm-1242	258	1	generally	generally	ADV
arjefm-1242	258	2	,	,	PUNCT
arjefm-1242	258	3	a	a	DET
arjefm-1242	258	4	vif	vif	NOUN
arjefm-1242	258	5	value	value	NOUN
arjefm-1242	258	6	exceeding	exceed	VERB
arjefm-1242	258	7	10	10	NUM
arjefm-1242	258	8	would	would	AUX
arjefm-1242	258	9	indicate	indicate	VERB
arjefm-1242	258	10	multicollinearity	multicollinearity	NOUN
arjefm-1242	258	11	concerns	concern	NOUN
arjefm-1242	258	12	,	,	PUNCT
arjefm-1242	258	13	so	so	CCONJ
arjefm-1242	258	14	the	the	DET
arjefm-1242	258	15	relatively	relatively	ADV
arjefm-1242	258	16	low	low	ADJ
arjefm-1242	258	17	vif	vif	NOUN
arjefm-1242	258	18	values	value	NOUN
arjefm-1242	258	19	reveal	reveal	VERB
arjefm-1242	258	20	that	that	SCONJ
arjefm-1242	258	21	each	each	DET
arjefm-1242	258	22	corporate	corporate	ADJ
arjefm-1242	258	23	governance	governance	NOUN
arjefm-1242	258	24	mechanism	mechanism	NOUN
arjefm-1242	258	25	contributes	contribute	VERB
arjefm-1242	258	26	independently	independently	ADV
arjefm-1242	258	27	to	to	ADP
arjefm-1242	258	28	the	the	DET
arjefm-1242	258	29	model	model	NOUN
arjefm-1242	258	30	without	without	ADP
arjefm-1242	258	31	interference	interference	NOUN
arjefm-1242	258	32	from	from	ADP
arjefm-1242	258	33	the	the	DET
arjefm-1242	258	34	other	other	ADJ
arjefm-1242	258	35	variables	variable	NOUN
arjefm-1242	258	36	.	.	PUNCT
arjefm-1242	259	1	by	by	ADP
arjefm-1242	259	2	confirming	confirm	VERB
arjefm-1242	259	3	the	the	DET
arjefm-1242	259	4	lack	lack	NOUN
arjefm-1242	259	5	of	of	ADP
arjefm-1242	259	6	multicollinearity	multicollinearity	NOUN
arjefm-1242	259	7	,	,	PUNCT
arjefm-1242	259	8	the	the	DET
arjefm-1242	259	9	study	study	NOUN
arjefm-1242	259	10	enhances	enhance	VERB
arjefm-1242	259	11	the	the	DET
arjefm-1242	259	12	reliability	reliability	NOUN
arjefm-1242	259	13	of	of	ADP
arjefm-1242	259	14	the	the	DET
arjefm-1242	259	15	regression	regression	NOUN
arjefm-1242	259	16	findings	finding	NOUN
arjefm-1242	259	17	.	.	PUNCT
arjefm-1242	260	1	it	it	PRON
arjefm-1242	260	2	shows	show	VERB
arjefm-1242	260	3	that	that	SCONJ
arjefm-1242	260	4	the	the	DET
arjefm-1242	260	5	results	result	NOUN
arjefm-1242	260	6	regarding	regard	VERB
arjefm-1242	260	7	the	the	DET
arjefm-1242	260	8	relationship	relationship	NOUN
arjefm-1242	260	9	between	between	ADP
arjefm-1242	260	10	corporate	corporate	ADJ
arjefm-1242	260	11	governance	governance	NOUN
arjefm-1242	260	12	mechanisms	mechanism	NOUN
arjefm-1242	260	13	and	and	CCONJ
arjefm-1242	260	14	roa	roa	NOUN
arjefm-1242	260	15	are	be	AUX
arjefm-1242	260	16	solid	solid	ADJ
arjefm-1242	260	17	and	and	CCONJ
arjefm-1242	260	18	not	not	PART
arjefm-1242	260	19	affected	affect	VERB
arjefm-1242	260	20	by	by	ADP
arjefm-1242	260	21	statistical	statistical	ADJ
arjefm-1242	260	22	issues	issue	NOUN
arjefm-1242	260	23	like	like	ADP
arjefm-1242	260	24	multicollinearity	multicollinearity	NOUN
arjefm-1242	260	25	.	.	PUNCT
arjefm-1242	261	1	this	this	DET
arjefm-1242	261	2	assurance	assurance	NOUN
arjefm-1242	261	3	is	be	AUX
arjefm-1242	261	4	vital	vital	ADJ
arjefm-1242	261	5	for	for	ADP
arjefm-1242	261	6	establishing	establish	VERB
arjefm-1242	261	7	valid	valid	ADJ
arjefm-1242	261	8	conclusions	conclusion	NOUN
arjefm-1242	261	9	from	from	ADP
arjefm-1242	261	10	the	the	DET
arjefm-1242	261	11	data	datum	NOUN
arjefm-1242	261	12	and	and	CCONJ
arjefm-1242	261	13	further	far	ADV
arjefm-1242	261	14	supports	support	VERB
arjefm-1242	261	15	the	the	DET
arjefm-1242	261	16	idea	idea	NOUN
arjefm-1242	261	17	that	that	SCONJ
arjefm-1242	261	18	corporate	corporate	ADJ
arjefm-1242	261	19	governance	governance	NOUN
arjefm-1242	261	20	mechanisms	mechanism	NOUN
arjefm-1242	261	21	influence	influence	NOUN
arjefm-1242	261	22	firm	firm	ADJ
arjefm-1242	261	23	performance	performance	NOUN
arjefm-1242	261	24	,	,	PUNCT
arjefm-1242	261	25	even	even	ADV
arjefm-1242	261	26	if	if	SCONJ
arjefm-1242	261	27	their	their	PRON
arjefm-1242	261	28	effect	effect	NOUN
arjefm-1242	261	29	is	be	AUX
arjefm-1242	261	30	not	not	PART
arjefm-1242	261	31	consistently	consistently	ADV
arjefm-1242	261	32	strong	strong	ADJ
arjefm-1242	261	33	or	or	CCONJ
arjefm-1242	261	34	direct	direct	ADJ
arjefm-1242	261	35	.	.	PUNCT
arjefm-1242	262	1	diagnostic	diagnostic	ADJ
arjefm-1242	262	2	tests	test	NOUN
arjefm-1242	262	3	;	;	PUNCT
arjefm-1242	262	4	all	all	DET
arjefm-1242	262	5	the	the	DET
arjefm-1242	262	6	diagnostic	diagnostic	ADJ
arjefm-1242	262	7	tests	test	NOUN
arjefm-1242	262	8	carried	carry	VERB
arjefm-1242	262	9	out	out	ADP
arjefm-1242	262	10	did	do	AUX
arjefm-1242	262	11	not	not	PART
arjefm-1242	262	12	show	show	VERB
arjefm-1242	262	13	negative	negative	ADJ
arjefm-1242	262	14	result	result	NOUN
arjefm-1242	262	15	while	while	SCONJ
arjefm-1242	262	16	the	the	DET
arjefm-1242	262	17	hausman	hausman	NOUN
arjefm-1242	262	18	tests	test	NOUN
arjefm-1242	262	19	favored	favor	VERB
arjefm-1242	262	20	fixed	fix	VERB
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arjefm-1242	264	26	:	:	PUNCT
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arjefm-1242	264	30	:	:	PUNCT
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arjefm-1242	264	49	management	management	NOUN
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arjefm-1242	264	51	,	,	PUNCT
arjefm-1242	264	52	email	email	NOUN
arjefm-1242	264	53	:	:	PUNCT
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arjefm-1242	266	8	:	:	PUNCT
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arjefm-1242	266	13	:	:	PUNCT
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arjefm-1242	266	30	-	-	PUNCT
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arjefm-1242	266	37	-	-	PUNCT
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arjefm-1242	266	39	(	(	PUNCT
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arjefm-1242	266	45	(	(	PUNCT
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arjefm-1242	266	47	)	)	PUNCT
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arjefm-1242	266	50	(	(	PUNCT
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arjefm-1242	266	52	)	)	PUNCT
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arjefm-1242	266	60	-0.520080	-0.520080	NOUN
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arjefm-1242	266	67	(	(	PUNCT
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arjefm-1242	267	5	(	(	PUNCT
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arjefm-1242	267	7	)	)	PUNCT
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arjefm-1242	270	26	:	:	PUNCT
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arjefm-1242	273	1	*	*	PUNCT
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arjefm-1242	273	5	(	(	PUNCT
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arjefm-1242	273	7	)	)	PUNCT
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arjefm-1242	273	19	(	(	PUNCT
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arjefm-1242	273	21	)	)	PUNCT
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arjefm-1242	273	39	f	f	X
arjefm-1242	273	40	-	-	PUNCT
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arjefm-1242	273	46	(	(	PUNCT
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arjefm-1242	273	48	)	)	PUNCT
arjefm-1242	274	1	*	*	PUNCT
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arjefm-1242	274	5	(	(	PUNCT
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arjefm-1242	274	7	)	)	PUNCT
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arjefm-1242	274	21	)	)	PUNCT
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arjefm-1242	274	23	:	:	PUNCT
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arjefm-1242	274	31	.	.	PUNCT
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arjefm-1242	275	4	the	the	DET
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arjefm-1242	275	6	from	from	ADP
arjefm-1242	275	7	both	both	CCONJ
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arjefm-1242	275	9	fixed	fix	VERB
arjefm-1242	275	10	effects	effect	NOUN
arjefm-1242	275	11	model	model	NOUN
arjefm-1242	275	12	and	and	CCONJ
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arjefm-1242	275	15	effects	effect	NOUN
arjefm-1242	275	16	model	model	NOUN
arjefm-1242	275	17	panel	panel	NOUN
arjefm-1242	275	18	least	least	ADJ
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arjefm-1242	275	20	regression	regression	NOUN
arjefm-1242	275	21	,	,	PUNCT
arjefm-1242	275	22	interpreted	interpret	VERB
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arjefm-1242	275	25	:	:	PUNCT
arjefm-1242	275	26	fixed	fix	VERB
arjefm-1242	275	27	effect	effect	NOUN
arjefm-1242	275	28	model	model	NOUN
arjefm-1242	275	29	:	:	PUNCT
arjefm-1242	275	30	the	the	DET
arjefm-1242	275	31	r	r	NOUN
arjefm-1242	275	32	-	-	PUNCT
arjefm-1242	275	33	squared	square	VERB
arjefm-1242	275	34	(	(	PUNCT
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arjefm-1242	275	36	)	)	PUNCT
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arjefm-1242	275	44	model	model	NOUN
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arjefm-1242	275	50	of	of	ADP
arjefm-1242	275	51	the	the	DET
arjefm-1242	275	52	fluctuations	fluctuation	NOUN
arjefm-1242	275	53	in	in	ADP
arjefm-1242	275	54	the	the	DET
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arjefm-1242	275	57	(	(	PUNCT
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arjefm-1242	275	64	can	can	AUX
arjefm-1242	275	65	be	be	AUX
arjefm-1242	275	66	accounted	account	VERB
arjefm-1242	275	67	for	for	ADP
arjefm-1242	275	68	by	by	ADP
arjefm-1242	275	69	the	the	DET
arjefm-1242	275	70	independent	independent	ADJ
arjefm-1242	275	71	variables	variable	NOUN
arjefm-1242	275	72	,	,	PUNCT
arjefm-1242	275	73	which	which	PRON
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arjefm-1242	275	76	corporate	corporate	ADJ
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arjefm-1242	275	78	mechanisms	mechanism	NOUN
arjefm-1242	275	79	(	(	PUNCT
arjefm-1242	275	80	board	board	NOUN
arjefm-1242	275	81	size	size	NOUN
arjefm-1242	275	82	,	,	PUNCT
arjefm-1242	275	83	board	board	NOUN
arjefm-1242	275	84	independence	independence	NOUN
arjefm-1242	275	85	,	,	PUNCT
arjefm-1242	275	86	board	board	NOUN
arjefm-1242	275	87	gender	gender	NOUN
arjefm-1242	275	88	diversity	diversity	NOUN
arjefm-1242	275	89	,	,	PUNCT
arjefm-1242	275	90	and	and	CCONJ
arjefm-1242	275	91	audit	audit	NOUN
arjefm-1242	275	92	committee	committee	NOUN
arjefm-1242	275	93	size	size	NOUN
arjefm-1242	275	94	)	)	PUNCT
arjefm-1242	275	95	.	.	PUNCT
arjefm-1242	276	1	the	the	DET
arjefm-1242	276	2	remaining	remain	VERB
arjefm-1242	276	3	44	44	NUM
arjefm-1242	276	4	%	%	NOUN
arjefm-1242	276	5	of	of	ADP
arjefm-1242	276	6	the	the	DET
arjefm-1242	276	7	variations	variation	NOUN
arjefm-1242	276	8	are	be	AUX
arjefm-1242	276	9	not	not	PART
arjefm-1242	276	10	explained	explain	VERB
arjefm-1242	276	11	by	by	ADP
arjefm-1242	276	12	these	these	DET
arjefm-1242	276	13	factors	factor	NOUN
arjefm-1242	276	14	and	and	CCONJ
arjefm-1242	276	15	are	be	AUX
arjefm-1242	276	16	captured	capture	VERB
arjefm-1242	276	17	instead	instead	ADV
arjefm-1242	276	18	by	by	ADP
arjefm-1242	276	19	the	the	DET
arjefm-1242	276	20	error	error	NOUN
arjefm-1242	276	21	term	term	NOUN
arjefm-1242	276	22	.	.	PUNCT
arjefm-1242	277	1	after	after	ADP
arjefm-1242	277	2	adjusting	adjust	VERB
arjefm-1242	277	3	for	for	ADP
arjefm-1242	277	4	degrees	degree	NOUN
arjefm-1242	277	5	of	of	ADP
arjefm-1242	277	6	freedom	freedom	NOUN
arjefm-1242	277	7	,	,	PUNCT
arjefm-1242	277	8	the	the	DET
arjefm-1242	277	9	adjusted	adjust	VERB
arjefm-1242	277	10	r²	r²	NOUN
arjefm-1242	277	11	value	value	NOUN
arjefm-1242	277	12	decreases	decrease	VERB
arjefm-1242	277	13	to	to	ADP
arjefm-1242	277	14	0.382464	0.382464	PRON
arjefm-1242	277	15	,	,	PUNCT
arjefm-1242	277	16	implying	imply	VERB
arjefm-1242	277	17	that	that	SCONJ
arjefm-1242	277	18	about	about	ADV
arjefm-1242	277	19	38	38	NUM
arjefm-1242	277	20	%	%	NOUN
arjefm-1242	277	21	of	of	ADP
arjefm-1242	277	22	the	the	DET
arjefm-1242	277	23	changes	change	NOUN
arjefm-1242	277	24	in	in	ADP
arjefm-1242	277	25	roa	roa	PROPN
arjefm-1242	277	26	are	be	AUX
arjefm-1242	277	27	elucidated	elucidate	VERB
arjefm-1242	277	28	by	by	ADP
arjefm-1242	277	29	the	the	DET
arjefm-1242	277	30	corporate	corporate	ADJ
arjefm-1242	277	31	governance	governance	NOUN
arjefm-1242	277	32	mechanisms	mechanism	NOUN
arjefm-1242	277	33	.	.	PUNCT
arjefm-1242	278	1	the	the	DET
arjefm-1242	278	2	f	f	NOUN
arjefm-1242	278	3	-	-	PUNCT
arjefm-1242	278	4	statistic	statistic	NOUN
arjefm-1242	278	5	of	of	ADP
arjefm-1242	278	6	2.462105	2.462105	NUM
arjefm-1242	278	7	,	,	PUNCT
arjefm-1242	278	8	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	278	9	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	278	10	american	american	PROPN
arjefm-1242	278	11	research	research	PROPN
arjefm-1242	278	12	journal	journal	PROPN
arjefm-1242	278	13	of	of	ADP
arjefm-1242	278	14	economics	economic	NOUN
arjefm-1242	278	15	,	,	PUNCT
arjefm-1242	278	16	finance	finance	NOUN
arjefm-1242	278	17	and	and	CCONJ
arjefm-1242	278	18	management	management	NOUN
arjefm-1242	278	19	volume	volume	NOUN
arjefm-1242	278	20	13	13	NUM
arjefm-1242	278	21	issue	issue	NOUN
arjefm-1242	278	22	3	3	NUM
arjefm-1242	278	23	,	,	PUNCT
arjefm-1242	278	24	july	july	PROPN
arjefm-1242	278	25	-	-	PUNCT
arjefm-1242	278	26	september	september	PROPN
arjefm-1242	278	27	2025	2025	NUM
arjefm-1242	278	28	issn	issn	NOUN
arjefm-1242	278	29	:	:	PUNCT
arjefm-1242	278	30	2836	2836	NUM
arjefm-1242	278	31	-	-	SYM
arjefm-1242	278	32	9416	9416	NUM
arjefm-1242	278	33	impact	impact	NOUN
arjefm-1242	278	34	factor	factor	NOUN
arjefm-1242	278	35	:	:	PUNCT
arjefm-1242	278	36	6.41	6.41	NUM
arjefm-1242	278	37	journal	journal	NOUN
arjefm-1242	278	38	homepage	homepage	NOUN
arjefm-1242	278	39	:	:	PUNCT
arjefm-1242	278	40	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	278	41	email	email	NOUN
arjefm-1242	278	42	:	:	PUNCT
arjefm-1242	278	43	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	278	44	official	official	ADJ
arjefm-1242	278	45	journal	journal	PROPN
arjefm-1242	278	46	of	of	ADP
arjefm-1242	278	47	america	america	PROPN
arjefm-1242	278	48	serial	serial	PROPN
arjefm-1242	278	49	publication	publication	NOUN
arjefm-1242	278	50	american	american	PROPN
arjefm-1242	278	51	research	research	PROPN
arjefm-1242	278	52	journal	journal	PROPN
arjefm-1242	278	53	of	of	ADP
arjefm-1242	278	54	economics	economic	NOUN
arjefm-1242	278	55	,	,	PUNCT
arjefm-1242	278	56	finance	finance	NOUN
arjefm-1242	278	57	and	and	CCONJ
arjefm-1242	278	58	management	management	NOUN
arjefm-1242	278	59	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	278	60	,	,	PUNCT
arjefm-1242	278	61	email	email	NOUN
arjefm-1242	278	62	:	:	PUNCT
arjefm-1242	279	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	279	2	107	107	NUM
arjefm-1242	280	1	|	|	ADV
arjefm-1242	280	2	p	p	NOUN
arjefm-1242	280	3	a	a	DET
arjefm-1242	280	4	g	g	NOUN
arjefm-1242	280	5	e	e	NOUN
arjefm-1242	280	6	with	with	ADP
arjefm-1242	280	7	a	a	DET
arjefm-1242	280	8	significance	significance	NOUN
arjefm-1242	280	9	level	level	NOUN
arjefm-1242	280	10	of	of	ADP
arjefm-1242	280	11	0.000002	0.000002	NUM
arjefm-1242	280	12	,	,	PUNCT
arjefm-1242	280	13	indicates	indicate	VERB
arjefm-1242	280	14	that	that	SCONJ
arjefm-1242	280	15	the	the	DET
arjefm-1242	280	16	overall	overall	ADJ
arjefm-1242	280	17	model	model	NOUN
arjefm-1242	280	18	is	be	AUX
arjefm-1242	280	19	statistically	statistically	ADV
arjefm-1242	280	20	significant	significant	ADJ
arjefm-1242	280	21	,	,	PUNCT
arjefm-1242	280	22	denoting	denote	VERB
arjefm-1242	280	23	a	a	DET
arjefm-1242	280	24	linear	linear	ADJ
arjefm-1242	280	25	relationship	relationship	NOUN
arjefm-1242	280	26	between	between	ADP
arjefm-1242	280	27	roa	roa	NOUN
arjefm-1242	280	28	and	and	CCONJ
arjefm-1242	280	29	corporate	corporate	ADJ
arjefm-1242	280	30	governance	governance	NOUN
arjefm-1242	280	31	mechanisms	mechanism	NOUN
arjefm-1242	280	32	.	.	PUNCT
arjefm-1242	281	1	the	the	DET
arjefm-1242	281	2	durbinwatson	durbinwatson	PROPN
arjefm-1242	281	3	statistic	statistic	NOUN
arjefm-1242	281	4	,	,	PUNCT
arjefm-1242	281	5	which	which	PRON
arjefm-1242	281	6	is	be	AUX
arjefm-1242	281	7	1.888661	1.888661	NUM
arjefm-1242	281	8	,	,	PUNCT
arjefm-1242	281	9	reveals	reveal	VERB
arjefm-1242	281	10	that	that	SCONJ
arjefm-1242	281	11	there	there	PRON
arjefm-1242	281	12	is	be	VERB
arjefm-1242	281	13	no	no	DET
arjefm-1242	281	14	concern	concern	NOUN
arjefm-1242	281	15	regarding	regard	VERB
arjefm-1242	281	16	serial	serial	ADJ
arjefm-1242	281	17	correlation	correlation	NOUN
arjefm-1242	281	18	in	in	ADP
arjefm-1242	281	19	the	the	DET
arjefm-1242	281	20	findings	finding	NOUN
arjefm-1242	281	21	.	.	PUNCT
arjefm-1242	282	1	among	among	ADP
arjefm-1242	282	2	the	the	DET
arjefm-1242	282	3	corporate	corporate	ADJ
arjefm-1242	282	4	governance	governance	NOUN
arjefm-1242	282	5	variables	variable	NOUN
arjefm-1242	282	6	,	,	PUNCT
arjefm-1242	282	7	board	board	NOUN
arjefm-1242	282	8	independence	independence	NOUN
arjefm-1242	282	9	and	and	CCONJ
arjefm-1242	282	10	board	board	NOUN
arjefm-1242	282	11	gender	gender	NOUN
arjefm-1242	282	12	diversity	diversity	NOUN
arjefm-1242	282	13	were	be	AUX
arjefm-1242	282	14	shown	show	VERB
arjefm-1242	282	15	to	to	PART
arjefm-1242	282	16	be	be	AUX
arjefm-1242	282	17	statistically	statistically	ADV
arjefm-1242	282	18	significant	significant	ADJ
arjefm-1242	282	19	at	at	ADP
arjefm-1242	282	20	the	the	DET
arjefm-1242	282	21	5	5	NUM
arjefm-1242	282	22	%	%	NOUN
arjefm-1242	282	23	level	level	NOUN
arjefm-1242	282	24	,	,	PUNCT
arjefm-1242	282	25	while	while	SCONJ
arjefm-1242	282	26	board	board	NOUN
arjefm-1242	282	27	size	size	NOUN
arjefm-1242	282	28	and	and	CCONJ
arjefm-1242	282	29	audit	audit	NOUN
arjefm-1242	282	30	committee	committee	NOUN
arjefm-1242	282	31	size	size	NOUN
arjefm-1242	282	32	were	be	AUX
arjefm-1242	282	33	not	not	PART
arjefm-1242	282	34	significant	significant	ADJ
arjefm-1242	282	35	.	.	PUNCT
arjefm-1242	283	1	random	random	ADJ
arjefm-1242	283	2	effect	effect	NOUN
arjefm-1242	283	3	model	model	NOUN
arjefm-1242	283	4	:	:	PUNCT
arjefm-1242	283	5	in	in	ADP
arjefm-1242	283	6	the	the	DET
arjefm-1242	283	7	random	random	ADJ
arjefm-1242	283	8	effect	effect	NOUN
arjefm-1242	283	9	model	model	NOUN
arjefm-1242	283	10	,	,	PUNCT
arjefm-1242	283	11	the	the	DET
arjefm-1242	283	12	r	r	NOUN
arjefm-1242	283	13	-	-	PUNCT
arjefm-1242	283	14	squared	square	VERB
arjefm-1242	283	15	value	value	NOUN
arjefm-1242	283	16	is	be	AUX
arjefm-1242	283	17	0.412700	0.412700	NUM
arjefm-1242	283	18	,	,	PUNCT
arjefm-1242	283	19	suggesting	suggest	VERB
arjefm-1242	283	20	that	that	SCONJ
arjefm-1242	283	21	roughly	roughly	ADV
arjefm-1242	283	22	41	41	NUM
arjefm-1242	283	23	%	%	NOUN
arjefm-1242	283	24	of	of	ADP
arjefm-1242	283	25	the	the	DET
arjefm-1242	283	26	variations	variation	NOUN
arjefm-1242	283	27	in	in	ADP
arjefm-1242	283	28	roa	roa	PROPN
arjefm-1242	283	29	can	can	AUX
arjefm-1242	283	30	be	be	AUX
arjefm-1242	283	31	attributed	attribute	VERB
arjefm-1242	283	32	to	to	ADP
arjefm-1242	283	33	the	the	DET
arjefm-1242	283	34	corporate	corporate	ADJ
arjefm-1242	283	35	governance	governance	NOUN
arjefm-1242	283	36	mechanisms	mechanism	NOUN
arjefm-1242	283	37	.	.	PUNCT
arjefm-1242	284	1	after	after	ADP
arjefm-1242	284	2	adjusting	adjust	VERB
arjefm-1242	284	3	for	for	ADP
arjefm-1242	284	4	degrees	degree	NOUN
arjefm-1242	284	5	of	of	ADP
arjefm-1242	284	6	freedom	freedom	NOUN
arjefm-1242	284	7	,	,	PUNCT
arjefm-1242	284	8	the	the	DET
arjefm-1242	284	9	adjusted	adjust	VERB
arjefm-1242	284	10	r²	r²	NOUN
arjefm-1242	284	11	value	value	NOUN
arjefm-1242	284	12	is	be	AUX
arjefm-1242	284	13	0.300242	0.300242	NUM
arjefm-1242	284	14	,	,	PUNCT
arjefm-1242	284	15	indicating	indicate	VERB
arjefm-1242	284	16	that	that	SCONJ
arjefm-1242	284	17	about	about	ADV
arjefm-1242	284	18	30	30	NUM
arjefm-1242	284	19	%	%	NOUN
arjefm-1242	284	20	of	of	ADP
arjefm-1242	284	21	the	the	DET
arjefm-1242	284	22	variations	variation	NOUN
arjefm-1242	284	23	in	in	ADP
arjefm-1242	284	24	roa	roa	PROPN
arjefm-1242	284	25	are	be	AUX
arjefm-1242	284	26	explained	explain	VERB
arjefm-1242	284	27	by	by	ADP
arjefm-1242	284	28	the	the	DET
arjefm-1242	284	29	independent	independent	ADJ
arjefm-1242	284	30	variables	variable	NOUN
arjefm-1242	284	31	,	,	PUNCT
arjefm-1242	284	32	while	while	SCONJ
arjefm-1242	284	33	the	the	DET
arjefm-1242	284	34	other	other	ADJ
arjefm-1242	284	35	70	70	NUM
arjefm-1242	284	36	%	%	NOUN
arjefm-1242	284	37	is	be	AUX
arjefm-1242	284	38	captured	capture	VERB
arjefm-1242	284	39	by	by	ADP
arjefm-1242	284	40	the	the	DET
arjefm-1242	284	41	error	error	NOUN
arjefm-1242	284	42	term	term	NOUN
arjefm-1242	284	43	.	.	PUNCT
arjefm-1242	285	1	the	the	DET
arjefm-1242	285	2	f	f	NOUN
arjefm-1242	285	3	-	-	PUNCT
arjefm-1242	285	4	statistic	statistic	NOUN
arjefm-1242	285	5	of	of	ADP
arjefm-1242	285	6	2.019452	2.019452	NUM
arjefm-1242	285	7	,	,	PUNCT
arjefm-1242	285	8	with	with	ADP
arjefm-1242	285	9	a	a	DET
arjefm-1242	285	10	significance	significance	NOUN
arjefm-1242	285	11	level	level	NOUN
arjefm-1242	285	12	of	of	ADP
arjefm-1242	285	13	0.00340	0.00340	NUM
arjefm-1242	285	14	,	,	PUNCT
arjefm-1242	285	15	signifies	signify	VERB
arjefm-1242	285	16	a	a	DET
arjefm-1242	285	17	substantial	substantial	ADJ
arjefm-1242	285	18	linear	linear	NOUN
arjefm-1242	285	19	relationship	relationship	NOUN
arjefm-1242	285	20	between	between	ADP
arjefm-1242	285	21	the	the	DET
arjefm-1242	285	22	dependent	dependent	ADJ
arjefm-1242	285	23	and	and	CCONJ
arjefm-1242	285	24	independent	independent	ADJ
arjefm-1242	285	25	variables	variable	NOUN
arjefm-1242	285	26	.	.	PUNCT
arjefm-1242	286	1	the	the	DET
arjefm-1242	286	2	durbin	durbin	ADJ
arjefm-1242	286	3	-	-	PUNCT
arjefm-1242	286	4	watson	watson	NOUN
arjefm-1242	286	5	value	value	NOUN
arjefm-1242	286	6	of	of	ADP
arjefm-1242	286	7	1.574687	1.574687	NUM
arjefm-1242	286	8	indicates	indicate	VERB
arjefm-1242	286	9	no	no	DET
arjefm-1242	286	10	issues	issue	NOUN
arjefm-1242	286	11	with	with	ADP
arjefm-1242	286	12	autocorrelation	autocorrelation	NOUN
arjefm-1242	286	13	in	in	ADP
arjefm-1242	286	14	the	the	DET
arjefm-1242	286	15	findings	finding	NOUN
arjefm-1242	286	16	.	.	PUNCT
arjefm-1242	287	1	these	these	DET
arjefm-1242	287	2	results	result	NOUN
arjefm-1242	287	3	imply	imply	VERB
arjefm-1242	287	4	that	that	SCONJ
arjefm-1242	287	5	the	the	DET
arjefm-1242	287	6	random	random	ADJ
arjefm-1242	287	7	effect	effect	NOUN
arjefm-1242	287	8	model	model	NOUN
arjefm-1242	287	9	is	be	AUX
arjefm-1242	287	10	also	also	ADV
arjefm-1242	287	11	suitable	suitable	ADJ
arjefm-1242	287	12	for	for	ADP
arjefm-1242	287	13	making	make	VERB
arjefm-1242	287	14	predictions	prediction	NOUN
arjefm-1242	287	15	.	.	PUNCT
arjefm-1242	288	1	the	the	DET
arjefm-1242	288	2	results	result	NOUN
arjefm-1242	288	3	are	be	AUX
arjefm-1242	288	4	now	now	ADV
arjefm-1242	288	5	ready	ready	ADJ
arjefm-1242	288	6	for	for	ADP
arjefm-1242	288	7	hypothesis	hypothesis	NOUN
arjefm-1242	288	8	evaluation	evaluation	NOUN
arjefm-1242	288	9	.	.	PUNCT
arjefm-1242	289	1	4.2	4.2	NUM
arjefm-1242	289	2	test	test	NOUN
arjefm-1242	289	3	of	of	ADP
arjefm-1242	289	4	hypotheses	hypothesis	NOUN
arjefm-1242	289	5	this	this	DET
arjefm-1242	289	6	section	section	NOUN
arjefm-1242	289	7	evaluates	evaluate	VERB
arjefm-1242	289	8	the	the	DET
arjefm-1242	289	9	hypotheses	hypothesis	NOUN
arjefm-1242	289	10	formulated	formulate	VERB
arjefm-1242	289	11	in	in	ADP
arjefm-1242	289	12	chapter	chapter	NOUN
arjefm-1242	289	13	one	one	NUM
arjefm-1242	289	14	.	.	PUNCT
arjefm-1242	290	1	the	the	DET
arjefm-1242	290	2	rule	rule	NOUN
arjefm-1242	290	3	for	for	ADP
arjefm-1242	290	4	accepting	accept	VERB
arjefm-1242	290	5	or	or	CCONJ
arjefm-1242	290	6	rejecting	reject	VERB
arjefm-1242	290	7	the	the	DET
arjefm-1242	290	8	hypothesis	hypothesis	NOUN
arjefm-1242	290	9	is	be	AUX
arjefm-1242	290	10	established	establish	VERB
arjefm-1242	290	11	as	as	SCONJ
arjefm-1242	290	12	follows	follow	VERB
arjefm-1242	290	13	:	:	PUNCT
arjefm-1242	290	14	if	if	SCONJ
arjefm-1242	290	15	the	the	DET
arjefm-1242	290	16	calculated	calculate	VERB
arjefm-1242	290	17	probability	probability	NOUN
arjefm-1242	290	18	value	value	NOUN
arjefm-1242	290	19	(	(	PUNCT
arjefm-1242	290	20	pv	pv	NOUN
arjefm-1242	290	21	)	)	PUNCT
arjefm-1242	290	22	exceeds	exceed	VERB
arjefm-1242	290	23	the	the	DET
arjefm-1242	290	24	critical	critical	ADJ
arjefm-1242	290	25	probability	probability	NOUN
arjefm-1242	290	26	value	value	NOUN
arjefm-1242	290	27	(	(	PUNCT
arjefm-1242	290	28	at	at	ADP
arjefm-1242	290	29	a	a	DET
arjefm-1242	290	30	5	5	NUM
arjefm-1242	290	31	%	%	NOUN
arjefm-1242	290	32	significance	significance	NOUN
arjefm-1242	290	33	level	level	NOUN
arjefm-1242	290	34	)	)	PUNCT
arjefm-1242	290	35	,	,	PUNCT
arjefm-1242	290	36	the	the	DET
arjefm-1242	290	37	hypothesis	hypothesis	NOUN
arjefm-1242	290	38	is	be	AUX
arjefm-1242	290	39	accepted	accept	VERB
arjefm-1242	290	40	.	.	PUNCT
arjefm-1242	291	1	otherwise	otherwise	ADV
arjefm-1242	291	2	,	,	PUNCT
arjefm-1242	291	3	it	it	PRON
arjefm-1242	291	4	is	be	AUX
arjefm-1242	291	5	rejected	reject	VERB
arjefm-1242	291	6	.	.	PUNCT
arjefm-1242	292	1	test	test	NOUN
arjefm-1242	292	2	of	of	ADP
arjefm-1242	292	3	hypotheses	hypothesis	NOUN
arjefm-1242	292	4	one	one	NUM
arjefm-1242	292	5	h01	h01	NOUN
arjefm-1242	292	6	:	:	PUNCT
arjefm-1242	292	7	board	board	NOUN
arjefm-1242	292	8	size	size	NOUN
arjefm-1242	292	9	does	do	AUX
arjefm-1242	292	10	not	not	PART
arjefm-1242	292	11	have	have	VERB
arjefm-1242	292	12	a	a	DET
arjefm-1242	292	13	significant	significant	ADJ
arjefm-1242	292	14	impact	impact	NOUN
arjefm-1242	292	15	on	on	ADP
arjefm-1242	292	16	the	the	DET
arjefm-1242	292	17	performance	performance	NOUN
arjefm-1242	292	18	of	of	ADP
arjefm-1242	292	19	manufacturing	manufacturing	NOUN
arjefm-1242	292	20	companies	company	NOUN
arjefm-1242	292	21	listed	list	VERB
arjefm-1242	292	22	in	in	ADP
arjefm-1242	292	23	nigeria	nigeria	PROPN
arjefm-1242	292	24	.	.	PUNCT
arjefm-1242	293	1	the	the	DET
arjefm-1242	293	2	regression	regression	NOUN
arjefm-1242	293	3	results	result	NOUN
arjefm-1242	293	4	indicate	indicate	VERB
arjefm-1242	293	5	a	a	DET
arjefm-1242	293	6	coefficient	coefficient	NOUN
arjefm-1242	293	7	of	of	ADP
arjefm-1242	293	8	26.11149	26.11149	NUM
arjefm-1242	293	9	,	,	PUNCT
arjefm-1242	293	10	a	a	DET
arjefm-1242	293	11	t	t	NOUN
arjefm-1242	293	12	-	-	PUNCT
arjefm-1242	293	13	value	value	NOUN
arjefm-1242	293	14	of	of	ADP
arjefm-1242	293	15	-0.951659	-0.951659	NOUN
arjefm-1242	293	16	,	,	PUNCT
arjefm-1242	293	17	and	and	CCONJ
arjefm-1242	293	18	a	a	DET
arjefm-1242	293	19	probability	probability	NOUN
arjefm-1242	293	20	value	value	NOUN
arjefm-1242	293	21	of	of	ADP
arjefm-1242	293	22	0.3421	0.3421	NUM
arjefm-1242	293	23	(	(	PUNCT
arjefm-1242	293	24	which	which	PRON
arjefm-1242	293	25	is	be	AUX
arjefm-1242	293	26	greater	great	ADJ
arjefm-1242	293	27	than	than	ADP
arjefm-1242	293	28	0.05	0.05	NUM
arjefm-1242	293	29	)	)	PUNCT
arjefm-1242	293	30	.	.	PUNCT
arjefm-1242	294	1	this	this	PRON
arjefm-1242	294	2	indicates	indicate	VERB
arjefm-1242	294	3	that	that	SCONJ
arjefm-1242	294	4	board	board	NOUN
arjefm-1242	294	5	size	size	NOUN
arjefm-1242	294	6	does	do	AUX
arjefm-1242	294	7	not	not	PART
arjefm-1242	294	8	significantly	significantly	ADV
arjefm-1242	294	9	influence	influence	VERB
arjefm-1242	294	10	firm	firm	ADJ
arjefm-1242	294	11	performance	performance	NOUN
arjefm-1242	294	12	.	.	PUNCT
arjefm-1242	295	1	according	accord	VERB
arjefm-1242	295	2	to	to	ADP
arjefm-1242	295	3	the	the	DET
arjefm-1242	295	4	decision	decision	NOUN
arjefm-1242	295	5	rule	rule	NOUN
arjefm-1242	295	6	,	,	PUNCT
arjefm-1242	295	7	the	the	DET
arjefm-1242	295	8	hypothesis	hypothesis	NOUN
arjefm-1242	295	9	is	be	AUX
arjefm-1242	295	10	not	not	PART
arjefm-1242	295	11	rejected	reject	VERB
arjefm-1242	295	12	,	,	PUNCT
arjefm-1242	295	13	indicating	indicate	VERB
arjefm-1242	295	14	that	that	SCONJ
arjefm-1242	295	15	board	board	NOUN
arjefm-1242	295	16	size	size	NOUN
arjefm-1242	295	17	does	do	AUX
arjefm-1242	295	18	not	not	PART
arjefm-1242	295	19	significantly	significantly	ADV
arjefm-1242	295	20	affect	affect	VERB
arjefm-1242	295	21	the	the	DET
arjefm-1242	295	22	performance	performance	NOUN
arjefm-1242	295	23	of	of	ADP
arjefm-1242	295	24	listed	list	VERB
arjefm-1242	295	25	manufacturing	manufacturing	NOUN
arjefm-1242	295	26	companies	company	NOUN
arjefm-1242	295	27	in	in	ADP
arjefm-1242	295	28	nigeria	nigeria	PROPN
arjefm-1242	295	29	.	.	PUNCT
arjefm-1242	296	1	test	test	NOUN
arjefm-1242	296	2	of	of	ADP
arjefm-1242	296	3	hypothesis	hypothesis	NOUN
arjefm-1242	296	4	two	two	NUM
arjefm-1242	296	5	h02	h02	NOUN
arjefm-1242	296	6	:	:	PUNCT
arjefm-1242	296	7	board	board	NOUN
arjefm-1242	296	8	independence	independence	NOUN
arjefm-1242	296	9	has	have	VERB
arjefm-1242	296	10	no	no	DET
arjefm-1242	296	11	significant	significant	ADJ
arjefm-1242	296	12	effect	effect	NOUN
arjefm-1242	296	13	on	on	ADP
arjefm-1242	296	14	the	the	DET
arjefm-1242	296	15	performance	performance	NOUN
arjefm-1242	296	16	of	of	ADP
arjefm-1242	296	17	manufacturing	manufacturing	NOUN
arjefm-1242	296	18	companies	company	NOUN
arjefm-1242	296	19	listed	list	VERB
arjefm-1242	296	20	in	in	ADP
arjefm-1242	296	21	nigeria	nigeria	PROPN
arjefm-1242	296	22	.	.	PUNCT
arjefm-1242	297	1	the	the	DET
arjefm-1242	297	2	results	result	NOUN
arjefm-1242	297	3	from	from	ADP
arjefm-1242	297	4	the	the	DET
arjefm-1242	297	5	regression	regression	NOUN
arjefm-1242	297	6	analysis	analysis	NOUN
arjefm-1242	297	7	reveal	reveal	VERB
arjefm-1242	297	8	a	a	DET
arjefm-1242	297	9	coefficient	coefficient	NOUN
arjefm-1242	297	10	of	of	ADP
arjefm-1242	297	11	0.114755	0.114755	NUM
arjefm-1242	297	12	,	,	PUNCT
arjefm-1242	297	13	a	a	DET
arjefm-1242	297	14	t	t	NOUN
arjefm-1242	297	15	-	-	PUNCT
arjefm-1242	297	16	value	value	NOUN
arjefm-1242	297	17	of	of	ADP
arjefm-1242	297	18	3.06178	3.06178	NUM
arjefm-1242	297	19	,	,	PUNCT
arjefm-1242	297	20	and	and	CCONJ
arjefm-1242	297	21	a	a	DET
arjefm-1242	297	22	probability	probability	NOUN
arjefm-1242	297	23	value	value	NOUN
arjefm-1242	297	24	of	of	ADP
arjefm-1242	297	25	0.0000	0.0000	NUM
arjefm-1242	297	26	(	(	PUNCT
arjefm-1242	297	27	which	which	PRON
arjefm-1242	297	28	is	be	AUX
arjefm-1242	297	29	less	less	ADJ
arjefm-1242	297	30	than	than	ADP
arjefm-1242	297	31	0.05	0.05	NUM
arjefm-1242	297	32	)	)	PUNCT
arjefm-1242	297	33	.	.	PUNCT
arjefm-1242	298	1	this	this	PRON
arjefm-1242	298	2	implies	imply	VERB
arjefm-1242	298	3	that	that	SCONJ
arjefm-1242	298	4	board	board	NOUN
arjefm-1242	298	5	independence	independence	NOUN
arjefm-1242	298	6	significantly	significantly	ADV
arjefm-1242	298	7	affects	affect	VERB
arjefm-1242	298	8	firm	firm	ADJ
arjefm-1242	298	9	performance	performance	NOUN
arjefm-1242	298	10	.	.	PUNCT
arjefm-1242	299	1	therefore	therefore	ADV
arjefm-1242	299	2	,	,	PUNCT
arjefm-1242	299	3	following	follow	VERB
arjefm-1242	299	4	the	the	DET
arjefm-1242	299	5	decision	decision	NOUN
arjefm-1242	299	6	rule	rule	NOUN
arjefm-1242	299	7	,	,	PUNCT
arjefm-1242	299	8	the	the	DET
arjefm-1242	299	9	hypothesis	hypothesis	NOUN
arjefm-1242	299	10	is	be	AUX
arjefm-1242	299	11	rejected	reject	VERB
arjefm-1242	299	12	,	,	PUNCT
arjefm-1242	299	13	suggesting	suggest	VERB
arjefm-1242	299	14	that	that	SCONJ
arjefm-1242	299	15	board	board	NOUN
arjefm-1242	299	16	independence	independence	NOUN
arjefm-1242	299	17	significantly	significantly	ADV
arjefm-1242	299	18	impacts	impact	VERB
arjefm-1242	299	19	the	the	DET
arjefm-1242	299	20	performance	performance	NOUN
arjefm-1242	299	21	of	of	ADP
arjefm-1242	299	22	listed	list	VERB
arjefm-1242	299	23	manufacturing	manufacturing	NOUN
arjefm-1242	299	24	companies	company	NOUN
arjefm-1242	299	25	in	in	ADP
arjefm-1242	299	26	nigeria	nigeria	PROPN
arjefm-1242	299	27	.	.	PUNCT
arjefm-1242	300	1	test	test	NOUN
arjefm-1242	300	2	of	of	ADP
arjefm-1242	300	3	hypothesis	hypothesis	NOUN
arjefm-1242	300	4	three	three	NUM
arjefm-1242	300	5	h03	h03	NOUN
arjefm-1242	300	6	:	:	PUNCT
arjefm-1242	300	7	board	board	NOUN
arjefm-1242	300	8	gender	gender	NOUN
arjefm-1242	300	9	diversity	diversity	NOUN
arjefm-1242	300	10	does	do	AUX
arjefm-1242	300	11	not	not	PART
arjefm-1242	300	12	significantly	significantly	ADV
arjefm-1242	300	13	influence	influence	VERB
arjefm-1242	300	14	the	the	DET
arjefm-1242	300	15	performance	performance	NOUN
arjefm-1242	300	16	of	of	ADP
arjefm-1242	300	17	manufacturing	manufacturing	NOUN
arjefm-1242	300	18	companies	company	NOUN
arjefm-1242	300	19	listed	list	VERB
arjefm-1242	300	20	in	in	ADP
arjefm-1242	300	21	nigeria	nigeria	PROPN
arjefm-1242	300	22	.	.	PUNCT
arjefm-1242	301	1	the	the	DET
arjefm-1242	301	2	regression	regression	NOUN
arjefm-1242	301	3	results	result	VERB
arjefm-1242	301	4	present	present	VERB
arjefm-1242	301	5	a	a	DET
arjefm-1242	301	6	coefficient	coefficient	NOUN
arjefm-1242	301	7	of	of	ADP
arjefm-1242	301	8	0.150342	0.150342	NUM
arjefm-1242	301	9	,	,	PUNCT
arjefm-1242	301	10	a	a	DET
arjefm-1242	301	11	t	t	NOUN
arjefm-1242	301	12	-	-	PUNCT
arjefm-1242	301	13	value	value	NOUN
arjefm-1242	301	14	of	of	ADP
arjefm-1242	301	15	2.233771	2.233771	NUM
arjefm-1242	301	16	,	,	PUNCT
arjefm-1242	301	17	and	and	CCONJ
arjefm-1242	301	18	a	a	DET
arjefm-1242	301	19	probability	probability	NOUN
arjefm-1242	301	20	value	value	NOUN
arjefm-1242	301	21	of	of	ADP
arjefm-1242	301	22	0.0263	0.0263	NUM
arjefm-1242	301	23	(	(	PUNCT
arjefm-1242	301	24	which	which	PRON
arjefm-1242	301	25	is	be	AUX
arjefm-1242	301	26	less	less	ADJ
arjefm-1242	301	27	than	than	ADP
arjefm-1242	301	28	0.05	0.05	NUM
arjefm-1242	301	29	)	)	PUNCT
arjefm-1242	301	30	.	.	PUNCT
arjefm-1242	302	1	this	this	PRON
arjefm-1242	302	2	indicates	indicate	VERB
arjefm-1242	302	3	that	that	SCONJ
arjefm-1242	302	4	board	board	NOUN
arjefm-1242	302	5	gender	gender	NOUN
arjefm-1242	302	6	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	302	7	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	303	1	american	american	PROPN
arjefm-1242	303	2	research	research	PROPN
arjefm-1242	303	3	journal	journal	PROPN
arjefm-1242	303	4	of	of	ADP
arjefm-1242	303	5	economics	economic	NOUN
arjefm-1242	303	6	,	,	PUNCT
arjefm-1242	303	7	finance	finance	NOUN
arjefm-1242	303	8	and	and	CCONJ
arjefm-1242	303	9	management	management	NOUN
arjefm-1242	303	10	volume	volume	NOUN
arjefm-1242	303	11	13	13	NUM
arjefm-1242	303	12	issue	issue	NOUN
arjefm-1242	303	13	3	3	NUM
arjefm-1242	303	14	,	,	PUNCT
arjefm-1242	303	15	july	july	PROPN
arjefm-1242	303	16	-	-	PUNCT
arjefm-1242	303	17	september	september	PROPN
arjefm-1242	303	18	2025	2025	NUM
arjefm-1242	303	19	issn	issn	NOUN
arjefm-1242	303	20	:	:	PUNCT
arjefm-1242	303	21	2836	2836	NUM
arjefm-1242	303	22	-	-	SYM
arjefm-1242	303	23	9416	9416	NUM
arjefm-1242	303	24	impact	impact	NOUN
arjefm-1242	303	25	factor	factor	NOUN
arjefm-1242	303	26	:	:	PUNCT
arjefm-1242	303	27	6.41	6.41	NUM
arjefm-1242	303	28	journal	journal	NOUN
arjefm-1242	303	29	homepage	homepage	NOUN
arjefm-1242	303	30	:	:	PUNCT
arjefm-1242	303	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	303	32	email	email	NOUN
arjefm-1242	303	33	:	:	PUNCT
arjefm-1242	303	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	303	35	official	official	ADJ
arjefm-1242	303	36	journal	journal	PROPN
arjefm-1242	303	37	of	of	ADP
arjefm-1242	303	38	america	america	PROPN
arjefm-1242	303	39	serial	serial	PROPN
arjefm-1242	303	40	publication	publication	NOUN
arjefm-1242	303	41	american	american	PROPN
arjefm-1242	303	42	research	research	PROPN
arjefm-1242	303	43	journal	journal	PROPN
arjefm-1242	303	44	of	of	ADP
arjefm-1242	303	45	economics	economic	NOUN
arjefm-1242	303	46	,	,	PUNCT
arjefm-1242	303	47	finance	finance	NOUN
arjefm-1242	303	48	and	and	CCONJ
arjefm-1242	303	49	management	management	NOUN
arjefm-1242	303	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	303	51	,	,	PUNCT
arjefm-1242	303	52	email	email	NOUN
arjefm-1242	303	53	:	:	PUNCT
arjefm-1242	303	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	304	1	108	108	NUM
arjefm-1242	305	1	|	|	ADV
arjefm-1242	305	2	p	p	X
arjefm-1242	305	3	a	a	DET
arjefm-1242	305	4	g	g	NOUN
arjefm-1242	305	5	e	e	NOUN
arjefm-1242	305	6	diversity	diversity	NOUN
arjefm-1242	305	7	has	have	VERB
arjefm-1242	305	8	a	a	DET
arjefm-1242	305	9	statistically	statistically	ADV
arjefm-1242	305	10	significant	significant	ADJ
arjefm-1242	305	11	effect	effect	NOUN
arjefm-1242	305	12	on	on	ADP
arjefm-1242	305	13	firm	firm	ADJ
arjefm-1242	305	14	performance	performance	NOUN
arjefm-1242	305	15	.	.	PUNCT
arjefm-1242	306	1	consequently	consequently	ADV
arjefm-1242	306	2	,	,	PUNCT
arjefm-1242	306	3	the	the	DET
arjefm-1242	306	4	hypothesis	hypothesis	NOUN
arjefm-1242	306	5	is	be	AUX
arjefm-1242	306	6	rejected	reject	VERB
arjefm-1242	306	7	,	,	PUNCT
arjefm-1242	306	8	implying	imply	VERB
arjefm-1242	306	9	that	that	SCONJ
arjefm-1242	306	10	board	board	NOUN
arjefm-1242	306	11	gender	gender	NOUN
arjefm-1242	306	12	diversity	diversity	NOUN
arjefm-1242	306	13	indeed	indeed	ADV
arjefm-1242	306	14	has	have	VERB
arjefm-1242	306	15	a	a	DET
arjefm-1242	306	16	significant	significant	ADJ
arjefm-1242	306	17	influence	influence	NOUN
arjefm-1242	306	18	on	on	ADP
arjefm-1242	306	19	the	the	DET
arjefm-1242	306	20	performance	performance	NOUN
arjefm-1242	306	21	of	of	ADP
arjefm-1242	306	22	listed	list	VERB
arjefm-1242	306	23	manufacturing	manufacturing	NOUN
arjefm-1242	306	24	companies	company	NOUN
arjefm-1242	306	25	in	in	ADP
arjefm-1242	306	26	nigeria	nigeria	PROPN
arjefm-1242	306	27	.	.	PUNCT
arjefm-1242	307	1	test	test	NOUN
arjefm-1242	307	2	of	of	ADP
arjefm-1242	307	3	hypothesis	hypothesis	NOUN
arjefm-1242	307	4	four	four	NUM
arjefm-1242	307	5	h04	h04	NOUN
arjefm-1242	307	6	:	:	PUNCT
arjefm-1242	307	7	audit	audit	PROPN
arjefm-1242	307	8	committee	committee	NOUN
arjefm-1242	307	9	size	size	NOUN
arjefm-1242	307	10	has	have	VERB
arjefm-1242	307	11	no	no	DET
arjefm-1242	307	12	significant	significant	ADJ
arjefm-1242	307	13	impact	impact	NOUN
arjefm-1242	307	14	on	on	ADP
arjefm-1242	307	15	the	the	DET
arjefm-1242	307	16	performance	performance	NOUN
arjefm-1242	307	17	of	of	ADP
arjefm-1242	307	18	manufacturing	manufacturing	NOUN
arjefm-1242	307	19	companies	company	NOUN
arjefm-1242	307	20	listed	list	VERB
arjefm-1242	307	21	in	in	ADP
arjefm-1242	307	22	nigeria	nigeria	PROPN
arjefm-1242	307	23	.	.	PUNCT
arjefm-1242	308	1	the	the	DET
arjefm-1242	308	2	regression	regression	NOUN
arjefm-1242	308	3	results	result	NOUN
arjefm-1242	308	4	provide	provide	VERB
arjefm-1242	308	5	a	a	DET
arjefm-1242	308	6	coefficient	coefficient	NOUN
arjefm-1242	308	7	of	of	ADP
arjefm-1242	308	8	1.661334	1.661334	NUM
arjefm-1242	308	9	,	,	PUNCT
arjefm-1242	308	10	a	a	DET
arjefm-1242	308	11	t	t	NOUN
arjefm-1242	308	12	-	-	PUNCT
arjefm-1242	308	13	value	value	NOUN
arjefm-1242	308	14	of	of	ADP
arjefm-1242	308	15	-1.009165	-1.009165	NOUN
arjefm-1242	308	16	,	,	PUNCT
arjefm-1242	308	17	and	and	CCONJ
arjefm-1242	308	18	a	a	DET
arjefm-1242	308	19	probability	probability	NOUN
arjefm-1242	308	20	value	value	NOUN
arjefm-1242	308	21	of	of	ADP
arjefm-1242	308	22	0.3138	0.3138	NUM
arjefm-1242	308	23	(	(	PUNCT
arjefm-1242	308	24	greater	great	ADJ
arjefm-1242	308	25	than	than	ADP
arjefm-1242	308	26	0.05	0.05	NUM
arjefm-1242	308	27	)	)	PUNCT
arjefm-1242	308	28	.	.	PUNCT
arjefm-1242	309	1	this	this	PRON
arjefm-1242	309	2	suggests	suggest	VERB
arjefm-1242	309	3	that	that	SCONJ
arjefm-1242	309	4	audit	audit	NOUN
arjefm-1242	309	5	committee	committee	NOUN
arjefm-1242	309	6	size	size	NOUN
arjefm-1242	309	7	does	do	AUX
arjefm-1242	309	8	not	not	PART
arjefm-1242	309	9	significantly	significantly	ADV
arjefm-1242	309	10	influence	influence	VERB
arjefm-1242	309	11	firm	firm	ADJ
arjefm-1242	309	12	performance	performance	NOUN
arjefm-1242	309	13	.	.	PUNCT
arjefm-1242	310	1	therefore	therefore	ADV
arjefm-1242	310	2	,	,	PUNCT
arjefm-1242	310	3	following	follow	VERB
arjefm-1242	310	4	the	the	DET
arjefm-1242	310	5	decision	decision	NOUN
arjefm-1242	310	6	rule	rule	NOUN
arjefm-1242	310	7	,	,	PUNCT
arjefm-1242	310	8	the	the	DET
arjefm-1242	310	9	hypothesis	hypothesis	NOUN
arjefm-1242	310	10	is	be	AUX
arjefm-1242	310	11	not	not	PART
arjefm-1242	310	12	rejected	reject	VERB
arjefm-1242	310	13	,	,	PUNCT
arjefm-1242	310	14	indicating	indicate	VERB
arjefm-1242	310	15	that	that	SCONJ
arjefm-1242	310	16	audit	audit	NOUN
arjefm-1242	310	17	committee	committee	NOUN
arjefm-1242	310	18	size	size	NOUN
arjefm-1242	310	19	does	do	AUX
arjefm-1242	310	20	not	not	PART
arjefm-1242	310	21	have	have	VERB
arjefm-1242	310	22	a	a	DET
arjefm-1242	310	23	significant	significant	ADJ
arjefm-1242	310	24	impact	impact	NOUN
arjefm-1242	310	25	on	on	ADP
arjefm-1242	310	26	the	the	DET
arjefm-1242	310	27	performance	performance	NOUN
arjefm-1242	310	28	of	of	ADP
arjefm-1242	310	29	manufacturing	manufacturing	NOUN
arjefm-1242	310	30	companies	company	NOUN
arjefm-1242	310	31	listed	list	VERB
arjefm-1242	310	32	in	in	ADP
arjefm-1242	310	33	nigeria	nigeria	PROPN
arjefm-1242	310	34	.	.	PUNCT
arjefm-1242	311	1	4.3	4.3	NUM
arjefm-1242	311	2	results	result	NOUN
arjefm-1242	311	3	and	and	CCONJ
arjefm-1242	311	4	discussion	discussion	NOUN
arjefm-1242	311	5	of	of	ADP
arjefm-1242	311	6	findings	finding	NOUN
arjefm-1242	311	7	the	the	DET
arjefm-1242	311	8	analysis	analysis	NOUN
arjefm-1242	311	9	encompasses	encompass	VERB
arjefm-1242	311	10	outcomes	outcome	NOUN
arjefm-1242	311	11	from	from	ADP
arjefm-1242	311	12	descriptive	descriptive	ADJ
arjefm-1242	311	13	statistics	statistic	NOUN
arjefm-1242	311	14	,	,	PUNCT
arjefm-1242	311	15	correlation	correlation	NOUN
arjefm-1242	311	16	analysis	analysis	NOUN
arjefm-1242	311	17	,	,	PUNCT
arjefm-1242	311	18	panel	panel	NOUN
arjefm-1242	311	19	least	least	ADJ
arjefm-1242	311	20	squares	square	NOUN
arjefm-1242	311	21	regression	regression	NOUN
arjefm-1242	311	22	,	,	PUNCT
arjefm-1242	311	23	and	and	CCONJ
arjefm-1242	311	24	hypothesis	hypothesis	NOUN
arjefm-1242	311	25	testing	testing	NOUN
arjefm-1242	311	26	.	.	PUNCT
arjefm-1242	312	1	the	the	DET
arjefm-1242	312	2	following	following	NOUN
arjefm-1242	312	3	discusses	discuss	VERB
arjefm-1242	312	4	the	the	DET
arjefm-1242	312	5	results	result	NOUN
arjefm-1242	312	6	:	:	PUNCT
arjefm-1242	312	7	board	board	NOUN
arjefm-1242	312	8	size	size	NOUN
arjefm-1242	312	9	:	:	PUNCT
arjefm-1242	312	10	in	in	ADP
arjefm-1242	312	11	table	table	NOUN
arjefm-1242	312	12	4.2	4.2	NUM
arjefm-1242	312	13	,	,	PUNCT
arjefm-1242	312	14	the	the	DET
arjefm-1242	312	15	coefficient	coefficient	NOUN
arjefm-1242	312	16	for	for	ADP
arjefm-1242	312	17	board	board	NOUN
arjefm-1242	312	18	size	size	NOUN
arjefm-1242	312	19	is	be	AUX
arjefm-1242	312	20	positive	positive	ADJ
arjefm-1242	312	21	at	at	ADP
arjefm-1242	312	22	26.11149	26.11149	NUM
arjefm-1242	312	23	,	,	PUNCT
arjefm-1242	312	24	suggesting	suggest	VERB
arjefm-1242	312	25	that	that	SCONJ
arjefm-1242	312	26	increasing	increase	VERB
arjefm-1242	312	27	board	board	NOUN
arjefm-1242	312	28	size	size	NOUN
arjefm-1242	312	29	may	may	AUX
arjefm-1242	312	30	result	result	VERB
arjefm-1242	312	31	in	in	ADP
arjefm-1242	312	32	a	a	DET
arjefm-1242	312	33	26	26	NUM
arjefm-1242	312	34	%	%	NOUN
arjefm-1242	312	35	enhancement	enhancement	NOUN
arjefm-1242	312	36	in	in	ADP
arjefm-1242	312	37	firm	firm	ADJ
arjefm-1242	312	38	performance	performance	NOUN
arjefm-1242	312	39	,	,	PUNCT
arjefm-1242	312	40	as	as	SCONJ
arjefm-1242	312	41	indicated	indicate	VERB
arjefm-1242	312	42	by	by	ADP
arjefm-1242	312	43	return	return	NOUN
arjefm-1242	312	44	on	on	ADP
arjefm-1242	312	45	assets	asset	NOUN
arjefm-1242	312	46	(	(	PUNCT
arjefm-1242	312	47	roa	roa	NOUN
arjefm-1242	312	48	)	)	PUNCT
arjefm-1242	312	49	.	.	PUNCT
arjefm-1242	313	1	nevertheless	nevertheless	ADV
arjefm-1242	313	2	,	,	PUNCT
arjefm-1242	313	3	the	the	DET
arjefm-1242	313	4	hypothesis	hypothesis	NOUN
arjefm-1242	313	5	test	test	NOUN
arjefm-1242	313	6	revealed	reveal	VERB
arjefm-1242	313	7	that	that	SCONJ
arjefm-1242	313	8	board	board	NOUN
arjefm-1242	313	9	size	size	NOUN
arjefm-1242	313	10	does	do	AUX
arjefm-1242	313	11	not	not	PART
arjefm-1242	313	12	significantly	significantly	ADV
arjefm-1242	313	13	affect	affect	VERB
arjefm-1242	313	14	firm	firm	ADJ
arjefm-1242	313	15	performance	performance	NOUN
arjefm-1242	313	16	in	in	ADP
arjefm-1242	313	17	nigeria	nigeria	PROPN
arjefm-1242	313	18	's	's	PART
arjefm-1242	313	19	listed	list	VERB
arjefm-1242	313	20	manufacturing	manufacturing	NOUN
arjefm-1242	313	21	firms	firm	NOUN
arjefm-1242	313	22	.	.	PUNCT
arjefm-1242	314	1	this	this	DET
arjefm-1242	314	2	outcome	outcome	NOUN
arjefm-1242	314	3	is	be	AUX
arjefm-1242	314	4	consistent	consistent	ADJ
arjefm-1242	314	5	with	with	ADP
arjefm-1242	314	6	the	the	DET
arjefm-1242	314	7	research	research	NOUN
arjefm-1242	314	8	by	by	ADP
arjefm-1242	314	9	oladipupo	oladipupo	NOUN
arjefm-1242	314	10	and	and	CCONJ
arjefm-1242	314	11	adeleye	adeleye	NOUN
arjefm-1242	314	12	(	(	PUNCT
arjefm-1242	314	13	2024	2024	NUM
arjefm-1242	314	14	)	)	PUNCT
arjefm-1242	314	15	,	,	PUNCT
arjefm-1242	314	16	which	which	PRON
arjefm-1242	314	17	found	find	VERB
arjefm-1242	314	18	that	that	SCONJ
arjefm-1242	314	19	board	board	NOUN
arjefm-1242	314	20	size	size	NOUN
arjefm-1242	314	21	has	have	VERB
arjefm-1242	314	22	a	a	DET
arjefm-1242	314	23	minimal	minimal	ADJ
arjefm-1242	314	24	impact	impact	NOUN
arjefm-1242	314	25	on	on	ADP
arjefm-1242	314	26	firm	firm	ADJ
arjefm-1242	314	27	performance	performance	NOUN
arjefm-1242	314	28	within	within	ADP
arjefm-1242	314	29	the	the	DET
arjefm-1242	314	30	nigerian	nigerian	ADJ
arjefm-1242	314	31	manufacturing	manufacturing	NOUN
arjefm-1242	314	32	sector	sector	NOUN
arjefm-1242	314	33	.	.	PUNCT
arjefm-1242	315	1	board	board	NOUN
arjefm-1242	315	2	independence	independence	NOUN
arjefm-1242	315	3	:	:	PUNCT
arjefm-1242	315	4	the	the	DET
arjefm-1242	315	5	regression	regression	NOUN
arjefm-1242	315	6	analysis	analysis	NOUN
arjefm-1242	315	7	presented	present	VERB
arjefm-1242	315	8	in	in	ADP
arjefm-1242	315	9	table	table	NOUN
arjefm-1242	315	10	4.2	4.2	NUM
arjefm-1242	315	11	indicates	indicate	VERB
arjefm-1242	315	12	a	a	DET
arjefm-1242	315	13	positive	positive	ADJ
arjefm-1242	315	14	coefficient	coefficient	NOUN
arjefm-1242	315	15	of	of	ADP
arjefm-1242	315	16	0.114755	0.114755	NUM
arjefm-1242	315	17	for	for	ADP
arjefm-1242	315	18	board	board	NOUN
arjefm-1242	315	19	independence	independence	NOUN
arjefm-1242	315	20	.	.	PUNCT
arjefm-1242	316	1	this	this	PRON
arjefm-1242	316	2	implies	imply	VERB
arjefm-1242	316	3	that	that	SCONJ
arjefm-1242	316	4	enhancing	enhance	VERB
arjefm-1242	316	5	board	board	NOUN
arjefm-1242	316	6	independence	independence	NOUN
arjefm-1242	316	7	could	could	AUX
arjefm-1242	316	8	yield	yield	VERB
arjefm-1242	316	9	a	a	DET
arjefm-1242	316	10	slight	slight	ADJ
arjefm-1242	316	11	improvement	improvement	NOUN
arjefm-1242	316	12	in	in	ADP
arjefm-1242	316	13	firm	firm	ADJ
arjefm-1242	316	14	performance	performance	NOUN
arjefm-1242	316	15	,	,	PUNCT
arjefm-1242	316	16	which	which	PRON
arjefm-1242	316	17	contradicts	contradict	VERB
arjefm-1242	316	18	initial	initial	ADJ
arjefm-1242	316	19	assumptions	assumption	NOUN
arjefm-1242	316	20	.	.	PUNCT
arjefm-1242	317	1	however	however	ADV
arjefm-1242	317	2	,	,	PUNCT
arjefm-1242	317	3	the	the	DET
arjefm-1242	317	4	hypothesis	hypothesis	NOUN
arjefm-1242	317	5	test	test	NOUN
arjefm-1242	317	6	demonstrates	demonstrate	VERB
arjefm-1242	317	7	that	that	SCONJ
arjefm-1242	317	8	board	board	NOUN
arjefm-1242	317	9	independence	independence	NOUN
arjefm-1242	317	10	does	do	AUX
arjefm-1242	317	11	not	not	PART
arjefm-1242	317	12	significantly	significantly	ADV
arjefm-1242	317	13	influence	influence	VERB
arjefm-1242	317	14	firm	firm	ADJ
arjefm-1242	317	15	performance	performance	NOUN
arjefm-1242	317	16	.	.	PUNCT
arjefm-1242	318	1	this	this	DET
arjefm-1242	318	2	result	result	NOUN
arjefm-1242	318	3	aligns	align	VERB
arjefm-1242	318	4	with	with	ADP
arjefm-1242	318	5	the	the	DET
arjefm-1242	318	6	findings	finding	NOUN
arjefm-1242	318	7	of	of	ADP
arjefm-1242	318	8	hassan	hassan	PROPN
arjefm-1242	318	9	,	,	PUNCT
arjefm-1242	318	10	nathan	nathan	PROPN
arjefm-1242	318	11	,	,	PUNCT
arjefm-1242	318	12	and	and	CCONJ
arjefm-1242	318	13	joshua	joshua	PROPN
arjefm-1242	318	14	(	(	PUNCT
arjefm-1242	318	15	2024	2024	NUM
arjefm-1242	318	16	)	)	PUNCT
arjefm-1242	318	17	,	,	PUNCT
arjefm-1242	318	18	which	which	PRON
arjefm-1242	318	19	also	also	ADV
arjefm-1242	318	20	reported	report	VERB
arjefm-1242	318	21	that	that	SCONJ
arjefm-1242	318	22	board	board	NOUN
arjefm-1242	318	23	independence	independence	NOUN
arjefm-1242	318	24	had	have	VERB
arjefm-1242	318	25	an	an	DET
arjefm-1242	318	26	insignificant	insignificant	ADJ
arjefm-1242	318	27	effect	effect	NOUN
arjefm-1242	318	28	on	on	ADP
arjefm-1242	318	29	the	the	DET
arjefm-1242	318	30	financial	financial	ADJ
arjefm-1242	318	31	performance	performance	NOUN
arjefm-1242	318	32	of	of	ADP
arjefm-1242	318	33	manufacturing	manufacturing	NOUN
arjefm-1242	318	34	firms	firm	NOUN
arjefm-1242	318	35	in	in	ADP
arjefm-1242	318	36	nigeria	nigeria	PROPN
arjefm-1242	318	37	.	.	PUNCT
arjefm-1242	319	1	board	board	NOUN
arjefm-1242	319	2	gender	gender	NOUN
arjefm-1242	319	3	diversity	diversity	NOUN
arjefm-1242	319	4	:	:	PUNCT
arjefm-1242	319	5	the	the	DET
arjefm-1242	319	6	regression	regression	NOUN
arjefm-1242	319	7	findings	finding	NOUN
arjefm-1242	319	8	regarding	regard	VERB
arjefm-1242	319	9	board	board	NOUN
arjefm-1242	319	10	gender	gender	NOUN
arjefm-1242	319	11	diversity	diversity	NOUN
arjefm-1242	319	12	show	show	VERB
arjefm-1242	319	13	a	a	DET
arjefm-1242	319	14	coefficient	coefficient	NOUN
arjefm-1242	319	15	of	of	ADP
arjefm-1242	319	16	0.150342	0.150342	NUM
arjefm-1242	319	17	,	,	PUNCT
arjefm-1242	319	18	indicating	indicate	VERB
arjefm-1242	319	19	that	that	SCONJ
arjefm-1242	319	20	an	an	DET
arjefm-1242	319	21	increase	increase	NOUN
arjefm-1242	319	22	in	in	ADP
arjefm-1242	319	23	gender	gender	NOUN
arjefm-1242	319	24	diversity	diversity	NOUN
arjefm-1242	319	25	could	could	AUX
arjefm-1242	319	26	enhance	enhance	VERB
arjefm-1242	319	27	firm	firm	ADJ
arjefm-1242	319	28	performance	performance	NOUN
arjefm-1242	319	29	by	by	ADP
arjefm-1242	319	30	approximately	approximately	ADV
arjefm-1242	319	31	10	10	NUM
arjefm-1242	319	32	%	%	NOUN
arjefm-1242	319	33	.	.	PUNCT
arjefm-1242	320	1	the	the	DET
arjefm-1242	320	2	hypothesis	hypothesis	NOUN
arjefm-1242	320	3	test	test	NOUN
arjefm-1242	320	4	indicates	indicate	VERB
arjefm-1242	320	5	that	that	SCONJ
arjefm-1242	320	6	board	board	NOUN
arjefm-1242	320	7	gender	gender	NOUN
arjefm-1242	320	8	diversity	diversity	NOUN
arjefm-1242	320	9	significantly	significantly	ADV
arjefm-1242	320	10	positively	positively	ADV
arjefm-1242	320	11	impacts	impact	VERB
arjefm-1242	320	12	firm	firm	ADJ
arjefm-1242	320	13	performance	performance	NOUN
arjefm-1242	320	14	.	.	PUNCT
arjefm-1242	321	1	this	this	PRON
arjefm-1242	321	2	suggests	suggest	VERB
arjefm-1242	321	3	that	that	SCONJ
arjefm-1242	321	4	the	the	DET
arjefm-1242	321	5	presence	presence	NOUN
arjefm-1242	321	6	of	of	ADP
arjefm-1242	321	7	female	female	ADJ
arjefm-1242	321	8	board	board	NOUN
arjefm-1242	321	9	members	member	NOUN
arjefm-1242	321	10	can	can	AUX
arjefm-1242	321	11	enhance	enhance	VERB
arjefm-1242	321	12	firm	firm	ADJ
arjefm-1242	321	13	performance	performance	NOUN
arjefm-1242	321	14	,	,	PUNCT
arjefm-1242	321	15	representing	represent	VERB
arjefm-1242	321	16	a	a	DET
arjefm-1242	321	17	key	key	ADJ
arjefm-1242	321	18	factor	factor	NOUN
arjefm-1242	321	19	in	in	ADP
arjefm-1242	321	20	the	the	DET
arjefm-1242	321	21	nigerian	nigerian	ADJ
arjefm-1242	321	22	manufacturing	manufacturing	NOUN
arjefm-1242	321	23	sector	sector	NOUN
arjefm-1242	321	24	.	.	PUNCT
arjefm-1242	322	1	this	this	DET
arjefm-1242	322	2	conclusion	conclusion	NOUN
arjefm-1242	322	3	is	be	AUX
arjefm-1242	322	4	supported	support	VERB
arjefm-1242	322	5	by	by	ADP
arjefm-1242	322	6	the	the	DET
arjefm-1242	322	7	research	research	NOUN
arjefm-1242	322	8	of	of	ADP
arjefm-1242	322	9	hassan	hassan	PROPN
arjefm-1242	322	10	,	,	PUNCT
arjefm-1242	322	11	nathan	nathan	PROPN
arjefm-1242	322	12	,	,	PUNCT
arjefm-1242	322	13	and	and	CCONJ
arjefm-1242	322	14	joshua	joshua	PROPN
arjefm-1242	322	15	(	(	PUNCT
arjefm-1242	322	16	2024	2024	NUM
arjefm-1242	322	17	)	)	PUNCT
arjefm-1242	322	18	,	,	PUNCT
arjefm-1242	322	19	which	which	PRON
arjefm-1242	322	20	also	also	ADV
arjefm-1242	322	21	established	establish	VERB
arjefm-1242	322	22	that	that	SCONJ
arjefm-1242	322	23	gender	gender	NOUN
arjefm-1242	322	24	diversity	diversity	NOUN
arjefm-1242	322	25	positively	positively	ADV
arjefm-1242	322	26	influenced	influence	VERB
arjefm-1242	322	27	financial	financial	ADJ
arjefm-1242	322	28	performance	performance	NOUN
arjefm-1242	322	29	in	in	ADP
arjefm-1242	322	30	nigerian	nigerian	ADJ
arjefm-1242	322	31	enterprises	enterprise	NOUN
arjefm-1242	322	32	.	.	PUNCT
arjefm-1242	323	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	323	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	324	1	american	american	PROPN
arjefm-1242	324	2	research	research	PROPN
arjefm-1242	324	3	journal	journal	PROPN
arjefm-1242	324	4	of	of	ADP
arjefm-1242	324	5	economics	economic	NOUN
arjefm-1242	324	6	,	,	PUNCT
arjefm-1242	324	7	finance	finance	NOUN
arjefm-1242	324	8	and	and	CCONJ
arjefm-1242	324	9	management	management	NOUN
arjefm-1242	324	10	volume	volume	NOUN
arjefm-1242	324	11	13	13	NUM
arjefm-1242	324	12	issue	issue	NOUN
arjefm-1242	324	13	3	3	NUM
arjefm-1242	324	14	,	,	PUNCT
arjefm-1242	324	15	july	july	PROPN
arjefm-1242	324	16	-	-	PUNCT
arjefm-1242	324	17	september	september	PROPN
arjefm-1242	324	18	2025	2025	NUM
arjefm-1242	324	19	issn	issn	NOUN
arjefm-1242	324	20	:	:	PUNCT
arjefm-1242	324	21	2836	2836	NUM
arjefm-1242	324	22	-	-	SYM
arjefm-1242	324	23	9416	9416	NUM
arjefm-1242	324	24	impact	impact	NOUN
arjefm-1242	324	25	factor	factor	NOUN
arjefm-1242	324	26	:	:	PUNCT
arjefm-1242	324	27	6.41	6.41	NUM
arjefm-1242	324	28	journal	journal	NOUN
arjefm-1242	324	29	homepage	homepage	NOUN
arjefm-1242	324	30	:	:	PUNCT
arjefm-1242	324	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	324	32	email	email	NOUN
arjefm-1242	324	33	:	:	PUNCT
arjefm-1242	324	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	324	35	official	official	ADJ
arjefm-1242	324	36	journal	journal	PROPN
arjefm-1242	324	37	of	of	ADP
arjefm-1242	324	38	america	america	PROPN
arjefm-1242	324	39	serial	serial	PROPN
arjefm-1242	324	40	publication	publication	NOUN
arjefm-1242	324	41	american	american	PROPN
arjefm-1242	324	42	research	research	PROPN
arjefm-1242	324	43	journal	journal	PROPN
arjefm-1242	324	44	of	of	ADP
arjefm-1242	324	45	economics	economic	NOUN
arjefm-1242	324	46	,	,	PUNCT
arjefm-1242	324	47	finance	finance	NOUN
arjefm-1242	324	48	and	and	CCONJ
arjefm-1242	324	49	management	management	NOUN
arjefm-1242	324	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	324	51	,	,	PUNCT
arjefm-1242	324	52	email	email	NOUN
arjefm-1242	324	53	:	:	PUNCT
arjefm-1242	325	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	325	2	109	109	NUM
arjefm-1242	326	1	|	|	ADV
arjefm-1242	326	2	p	p	NOUN
arjefm-1242	326	3	a	a	DET
arjefm-1242	326	4	g	g	NOUN
arjefm-1242	326	5	e	e	NOUN
arjefm-1242	326	6	audit	audit	NOUN
arjefm-1242	326	7	committee	committee	NOUN
arjefm-1242	326	8	size	size	NOUN
arjefm-1242	326	9	:	:	PUNCT
arjefm-1242	326	10	the	the	DET
arjefm-1242	326	11	analysis	analysis	NOUN
arjefm-1242	326	12	reveals	reveal	VERB
arjefm-1242	326	13	that	that	SCONJ
arjefm-1242	326	14	the	the	DET
arjefm-1242	326	15	size	size	NOUN
arjefm-1242	326	16	of	of	ADP
arjefm-1242	326	17	the	the	DET
arjefm-1242	326	18	audit	audit	NOUN
arjefm-1242	326	19	committee	committee	NOUN
arjefm-1242	326	20	does	do	AUX
arjefm-1242	326	21	not	not	PART
arjefm-1242	326	22	significantly	significantly	ADV
arjefm-1242	326	23	affect	affect	VERB
arjefm-1242	326	24	firm	firm	ADJ
arjefm-1242	326	25	performance	performance	NOUN
arjefm-1242	326	26	,	,	PUNCT
arjefm-1242	326	27	indicating	indicate	VERB
arjefm-1242	326	28	that	that	SCONJ
arjefm-1242	326	29	it	it	PRON
arjefm-1242	326	30	is	be	AUX
arjefm-1242	326	31	not	not	PART
arjefm-1242	326	32	a	a	DET
arjefm-1242	326	33	vital	vital	ADJ
arjefm-1242	326	34	element	element	NOUN
arjefm-1242	326	35	for	for	ADP
arjefm-1242	326	36	improving	improve	VERB
arjefm-1242	326	37	performance	performance	NOUN
arjefm-1242	326	38	in	in	ADP
arjefm-1242	326	39	listed	list	VERB
arjefm-1242	326	40	manufacturing	manufacturing	NOUN
arjefm-1242	326	41	firms	firm	NOUN
arjefm-1242	326	42	in	in	ADP
arjefm-1242	326	43	nigeria	nigeria	PROPN
arjefm-1242	326	44	.	.	PUNCT
arjefm-1242	327	1	this	this	DET
arjefm-1242	327	2	finding	finding	NOUN
arjefm-1242	327	3	is	be	AUX
arjefm-1242	327	4	corroborated	corroborate	VERB
arjefm-1242	327	5	by	by	ADP
arjefm-1242	327	6	the	the	DET
arjefm-1242	327	7	study	study	NOUN
arjefm-1242	327	8	conducted	conduct	VERB
arjefm-1242	327	9	by	by	ADP
arjefm-1242	327	10	abu	abu	PROPN
arjefm-1242	327	11	(	(	PUNCT
arjefm-1242	327	12	2024	2024	NUM
arjefm-1242	327	13	)	)	PUNCT
arjefm-1242	327	14	,	,	PUNCT
arjefm-1242	327	15	which	which	PRON
arjefm-1242	327	16	concluded	conclude	VERB
arjefm-1242	327	17	that	that	SCONJ
arjefm-1242	327	18	audit	audit	NOUN
arjefm-1242	327	19	committee	committee	NOUN
arjefm-1242	327	20	size	size	NOUN
arjefm-1242	327	21	did	do	AUX
arjefm-1242	327	22	not	not	PART
arjefm-1242	327	23	significantly	significantly	ADV
arjefm-1242	327	24	affect	affect	VERB
arjefm-1242	327	25	the	the	DET
arjefm-1242	327	26	financial	financial	ADJ
arjefm-1242	327	27	performance	performance	NOUN
arjefm-1242	327	28	of	of	ADP
arjefm-1242	327	29	industrial	industrial	ADJ
arjefm-1242	327	30	goods	good	NOUN
arjefm-1242	327	31	firms	firm	NOUN
arjefm-1242	327	32	in	in	ADP
arjefm-1242	327	33	nigeria	nigeria	PROPN
arjefm-1242	327	34	.	.	PUNCT
arjefm-1242	328	1	these	these	DET
arjefm-1242	328	2	results	result	NOUN
arjefm-1242	328	3	add	add	VERB
arjefm-1242	328	4	to	to	ADP
arjefm-1242	328	5	the	the	DET
arjefm-1242	328	6	ongoing	ongoing	ADJ
arjefm-1242	328	7	discussion	discussion	NOUN
arjefm-1242	328	8	regarding	regard	VERB
arjefm-1242	328	9	corporate	corporate	ADJ
arjefm-1242	328	10	governance	governance	NOUN
arjefm-1242	328	11	and	and	CCONJ
arjefm-1242	328	12	its	its	PRON
arjefm-1242	328	13	impact	impact	NOUN
arjefm-1242	328	14	on	on	ADP
arjefm-1242	328	15	firm	firm	ADJ
arjefm-1242	328	16	performance	performance	NOUN
arjefm-1242	328	17	,	,	PUNCT
arjefm-1242	328	18	particularly	particularly	ADV
arjefm-1242	328	19	concerning	concern	VERB
arjefm-1242	328	20	listed	list	VERB
arjefm-1242	328	21	manufacturing	manufacturing	NOUN
arjefm-1242	328	22	companies	company	NOUN
arjefm-1242	328	23	in	in	ADP
arjefm-1242	328	24	nigeria	nigeria	PROPN
arjefm-1242	328	25	.	.	PUNCT
arjefm-1242	329	1	5.1	5.1	NUM
arjefm-1242	329	2	summary	summary	NOUN
arjefm-1242	329	3	of	of	ADP
arjefm-1242	329	4	findings	finding	NOUN
arjefm-1242	329	5	this	this	DET
arjefm-1242	329	6	research	research	NOUN
arjefm-1242	329	7	aimed	aim	VERB
arjefm-1242	329	8	to	to	PART
arjefm-1242	329	9	investigate	investigate	VERB
arjefm-1242	329	10	how	how	SCONJ
arjefm-1242	329	11	various	various	ADJ
arjefm-1242	329	12	corporate	corporate	ADJ
arjefm-1242	329	13	governance	governance	NOUN
arjefm-1242	329	14	mechanisms	mechanism	NOUN
arjefm-1242	329	15	affect	affect	VERB
arjefm-1242	329	16	the	the	DET
arjefm-1242	329	17	performance	performance	NOUN
arjefm-1242	329	18	of	of	ADP
arjefm-1242	329	19	publicly	publicly	ADV
arjefm-1242	329	20	listed	list	VERB
arjefm-1242	329	21	manufacturing	manufacturing	NOUN
arjefm-1242	329	22	companies	company	NOUN
arjefm-1242	329	23	in	in	ADP
arjefm-1242	329	24	nigeria	nigeria	PROPN
arjefm-1242	329	25	.	.	PUNCT
arjefm-1242	330	1	four	four	NUM
arjefm-1242	330	2	primary	primary	ADJ
arjefm-1242	330	3	governance	governance	NOUN
arjefm-1242	330	4	factors	factor	NOUN
arjefm-1242	330	5	were	be	AUX
arjefm-1242	330	6	examined	examine	VERB
arjefm-1242	330	7	:	:	PUNCT
arjefm-1242	330	8	board	board	NOUN
arjefm-1242	330	9	size	size	NOUN
arjefm-1242	330	10	,	,	PUNCT
arjefm-1242	330	11	board	board	NOUN
arjefm-1242	330	12	independence	independence	NOUN
arjefm-1242	330	13	,	,	PUNCT
arjefm-1242	330	14	gender	gender	NOUN
arjefm-1242	330	15	diversity	diversity	NOUN
arjefm-1242	330	16	on	on	ADP
arjefm-1242	330	17	the	the	DET
arjefm-1242	330	18	board	board	NOUN
arjefm-1242	330	19	,	,	PUNCT
arjefm-1242	330	20	and	and	CCONJ
arjefm-1242	330	21	audit	audit	NOUN
arjefm-1242	330	22	committee	committee	NOUN
arjefm-1242	330	23	size	size	NOUN
arjefm-1242	330	24	.	.	PUNCT
arjefm-1242	331	1	the	the	DET
arjefm-1242	331	2	findings	finding	NOUN
arjefm-1242	331	3	are	be	AUX
arjefm-1242	331	4	summarized	summarize	VERB
arjefm-1242	331	5	and	and	CCONJ
arjefm-1242	331	6	discussed	discuss	VERB
arjefm-1242	331	7	below	below	ADV
arjefm-1242	331	8	:	:	PUNCT
arjefm-1242	331	9	board	board	NOUN
arjefm-1242	331	10	size	size	NOUN
arjefm-1242	331	11	the	the	DET
arjefm-1242	331	12	research	research	NOUN
arjefm-1242	331	13	indicated	indicate	VERB
arjefm-1242	331	14	that	that	SCONJ
arjefm-1242	331	15	the	the	DET
arjefm-1242	331	16	size	size	NOUN
arjefm-1242	331	17	of	of	ADP
arjefm-1242	331	18	the	the	DET
arjefm-1242	331	19	board	board	NOUN
arjefm-1242	331	20	has	have	VERB
arjefm-1242	331	21	a	a	DET
arjefm-1242	331	22	positive	positive	ADJ
arjefm-1242	331	23	but	but	CCONJ
arjefm-1242	331	24	insignificant	insignificant	ADJ
arjefm-1242	331	25	impact	impact	NOUN
arjefm-1242	331	26	on	on	ADP
arjefm-1242	331	27	company	company	NOUN
arjefm-1242	331	28	performance	performance	NOUN
arjefm-1242	331	29	.	.	PUNCT
arjefm-1242	332	1	this	this	PRON
arjefm-1242	332	2	implies	imply	VERB
arjefm-1242	332	3	that	that	SCONJ
arjefm-1242	332	4	while	while	SCONJ
arjefm-1242	332	5	a	a	DET
arjefm-1242	332	6	larger	large	ADJ
arjefm-1242	332	7	board	board	NOUN
arjefm-1242	332	8	may	may	AUX
arjefm-1242	332	9	marginally	marginally	ADV
arjefm-1242	332	10	enhance	enhance	VERB
arjefm-1242	332	11	performance	performance	NOUN
arjefm-1242	332	12	,	,	PUNCT
arjefm-1242	332	13	the	the	DET
arjefm-1242	332	14	effect	effect	NOUN
arjefm-1242	332	15	is	be	AUX
arjefm-1242	332	16	not	not	PART
arjefm-1242	332	17	strong	strong	ADJ
arjefm-1242	332	18	enough	enough	ADV
arjefm-1242	332	19	to	to	PART
arjefm-1242	332	20	be	be	AUX
arjefm-1242	332	21	deemed	deem	VERB
arjefm-1242	332	22	meaningful	meaningful	ADJ
arjefm-1242	332	23	or	or	CCONJ
arjefm-1242	332	24	statistically	statistically	ADV
arjefm-1242	332	25	relevant	relevant	ADJ
arjefm-1242	332	26	.	.	PUNCT
arjefm-1242	333	1	this	this	PRON
arjefm-1242	333	2	suggests	suggest	VERB
arjefm-1242	333	3	that	that	SCONJ
arjefm-1242	333	4	merely	merely	ADV
arjefm-1242	333	5	increasing	increase	VERB
arjefm-1242	333	6	the	the	DET
arjefm-1242	333	7	number	number	NOUN
arjefm-1242	333	8	of	of	ADP
arjefm-1242	333	9	directors	director	NOUN
arjefm-1242	333	10	does	do	AUX
arjefm-1242	333	11	not	not	PART
arjefm-1242	333	12	guarantee	guarantee	VERB
arjefm-1242	333	13	better	well	ADJ
arjefm-1242	333	14	decision	decision	NOUN
arjefm-1242	333	15	-	-	PUNCT
arjefm-1242	333	16	making	making	NOUN
arjefm-1242	333	17	or	or	CCONJ
arjefm-1242	333	18	improved	improve	VERB
arjefm-1242	333	19	financial	financial	ADJ
arjefm-1242	333	20	results	result	NOUN
arjefm-1242	333	21	for	for	ADP
arjefm-1242	333	22	manufacturing	manufacturing	NOUN
arjefm-1242	333	23	firms	firm	NOUN
arjefm-1242	333	24	in	in	ADP
arjefm-1242	333	25	nigeria	nigeria	PROPN
arjefm-1242	333	26	.	.	PUNCT
arjefm-1242	334	1	it	it	PRON
arjefm-1242	334	2	is	be	AUX
arjefm-1242	334	3	possible	possible	ADJ
arjefm-1242	334	4	that	that	SCONJ
arjefm-1242	334	5	beyond	beyond	ADP
arjefm-1242	334	6	a	a	DET
arjefm-1242	334	7	certain	certain	ADJ
arjefm-1242	334	8	threshold	threshold	NOUN
arjefm-1242	334	9	,	,	PUNCT
arjefm-1242	334	10	adding	add	VERB
arjefm-1242	334	11	more	more	ADJ
arjefm-1242	334	12	directors	director	NOUN
arjefm-1242	334	13	may	may	AUX
arjefm-1242	334	14	lead	lead	VERB
arjefm-1242	334	15	to	to	ADP
arjefm-1242	334	16	delayed	delay	VERB
arjefm-1242	334	17	decision	decision	NOUN
arjefm-1242	334	18	-	-	PUNCT
arjefm-1242	334	19	making	making	NOUN
arjefm-1242	334	20	or	or	CCONJ
arjefm-1242	334	21	conflicting	conflict	VERB
arjefm-1242	334	22	viewpoints	viewpoint	NOUN
arjefm-1242	334	23	that	that	PRON
arjefm-1242	334	24	negate	negate	VERB
arjefm-1242	334	25	any	any	DET
arjefm-1242	334	26	potential	potential	ADJ
arjefm-1242	334	27	advantages	advantage	NOUN
arjefm-1242	334	28	.	.	PUNCT
arjefm-1242	335	1	board	board	NOUN
arjefm-1242	335	2	independence	independence	NOUN
arjefm-1242	335	3	the	the	DET
arjefm-1242	335	4	findings	finding	NOUN
arjefm-1242	335	5	revealed	reveal	VERB
arjefm-1242	335	6	that	that	SCONJ
arjefm-1242	335	7	board	board	NOUN
arjefm-1242	335	8	independence	independence	NOUN
arjefm-1242	335	9	has	have	VERB
arjefm-1242	335	10	a	a	DET
arjefm-1242	335	11	positive	positive	ADJ
arjefm-1242	335	12	and	and	CCONJ
arjefm-1242	335	13	statistically	statistically	ADV
arjefm-1242	335	14	significant	significant	ADJ
arjefm-1242	335	15	effect	effect	NOUN
arjefm-1242	335	16	on	on	ADP
arjefm-1242	335	17	company	company	NOUN
arjefm-1242	335	18	performance	performance	NOUN
arjefm-1242	335	19	.	.	PUNCT
arjefm-1242	336	1	this	this	PRON
arjefm-1242	336	2	suggests	suggest	VERB
arjefm-1242	336	3	that	that	SCONJ
arjefm-1242	336	4	a	a	DET
arjefm-1242	336	5	higher	high	ADJ
arjefm-1242	336	6	number	number	NOUN
arjefm-1242	336	7	of	of	ADP
arjefm-1242	336	8	independent	independent	ADJ
arjefm-1242	336	9	directors	director	NOUN
arjefm-1242	336	10	(	(	PUNCT
arjefm-1242	336	11	i.e.	i.e.	X
arjefm-1242	336	12	,	,	PUNCT
arjefm-1242	336	13	directors	director	NOUN
arjefm-1242	336	14	not	not	PART
arjefm-1242	336	15	involved	involve	VERB
arjefm-1242	336	16	in	in	ADP
arjefm-1242	336	17	day	day	NOUN
arjefm-1242	336	18	-	-	PUNCT
arjefm-1242	336	19	to	to	ADP
arjefm-1242	336	20	-	-	PUNCT
arjefm-1242	336	21	day	day	NOUN
arjefm-1242	336	22	management	management	NOUN
arjefm-1242	336	23	)	)	PUNCT
arjefm-1242	336	24	correlates	correlate	VERB
arjefm-1242	336	25	with	with	ADP
arjefm-1242	336	26	better	well	ADJ
arjefm-1242	336	27	company	company	NOUN
arjefm-1242	336	28	outcomes	outcome	NOUN
arjefm-1242	336	29	.	.	PUNCT
arjefm-1242	337	1	independent	independent	ADJ
arjefm-1242	337	2	directors	director	NOUN
arjefm-1242	337	3	can	can	AUX
arjefm-1242	337	4	provide	provide	VERB
arjefm-1242	337	5	objective	objective	ADJ
arjefm-1242	337	6	oversight	oversight	NOUN
arjefm-1242	337	7	and	and	CCONJ
arjefm-1242	337	8	help	help	VERB
arjefm-1242	337	9	ensure	ensure	VERB
arjefm-1242	337	10	management	management	NOUN
arjefm-1242	337	11	accountability	accountability	NOUN
arjefm-1242	337	12	,	,	PUNCT
arjefm-1242	337	13	thereby	thereby	ADV
arjefm-1242	337	14	enhancing	enhance	VERB
arjefm-1242	337	15	transparency	transparency	NOUN
arjefm-1242	337	16	.	.	PUNCT
arjefm-1242	338	1	this	this	PRON
arjefm-1242	338	2	aligns	align	VERB
arjefm-1242	338	3	with	with	ADP
arjefm-1242	338	4	the	the	DET
arjefm-1242	338	5	principles	principle	NOUN
arjefm-1242	338	6	of	of	ADP
arjefm-1242	338	7	effective	effective	ADJ
arjefm-1242	338	8	corporate	corporate	ADJ
arjefm-1242	338	9	governance	governance	NOUN
arjefm-1242	338	10	and	and	CCONJ
arjefm-1242	338	11	indicates	indicate	VERB
arjefm-1242	338	12	that	that	SCONJ
arjefm-1242	338	13	companies	company	NOUN
arjefm-1242	338	14	gain	gain	VERB
arjefm-1242	338	15	from	from	ADP
arjefm-1242	338	16	having	have	VERB
arjefm-1242	338	17	external	external	ADJ
arjefm-1242	338	18	individuals	individual	NOUN
arjefm-1242	338	19	who	who	PRON
arjefm-1242	338	20	represent	represent	VERB
arjefm-1242	338	21	the	the	DET
arjefm-1242	338	22	interests	interest	NOUN
arjefm-1242	338	23	of	of	ADP
arjefm-1242	338	24	shareholders	shareholder	NOUN
arjefm-1242	338	25	.	.	PUNCT
arjefm-1242	339	1	board	board	NOUN
arjefm-1242	339	2	gender	gender	NOUN
arjefm-1242	339	3	diversity	diversity	NOUN
arjefm-1242	339	4	the	the	DET
arjefm-1242	339	5	analysis	analysis	NOUN
arjefm-1242	339	6	showed	show	VERB
arjefm-1242	339	7	that	that	SCONJ
arjefm-1242	339	8	gender	gender	NOUN
arjefm-1242	339	9	diversity	diversity	NOUN
arjefm-1242	339	10	on	on	ADP
arjefm-1242	339	11	the	the	DET
arjefm-1242	339	12	board	board	NOUN
arjefm-1242	339	13	significantly	significantly	ADV
arjefm-1242	339	14	positively	positively	ADV
arjefm-1242	339	15	affects	affect	VERB
arjefm-1242	339	16	company	company	NOUN
arjefm-1242	339	17	performance	performance	NOUN
arjefm-1242	339	18	.	.	PUNCT
arjefm-1242	340	1	in	in	ADP
arjefm-1242	340	2	essence	essence	NOUN
arjefm-1242	340	3	,	,	PUNCT
arjefm-1242	340	4	firms	firm	NOUN
arjefm-1242	340	5	that	that	PRON
arjefm-1242	340	6	have	have	VERB
arjefm-1242	340	7	a	a	DET
arjefm-1242	340	8	higher	high	ADJ
arjefm-1242	340	9	representation	representation	NOUN
arjefm-1242	340	10	of	of	ADP
arjefm-1242	340	11	women	woman	NOUN
arjefm-1242	340	12	on	on	ADP
arjefm-1242	340	13	their	their	PRON
arjefm-1242	340	14	boards	board	NOUN
arjefm-1242	340	15	tend	tend	VERB
arjefm-1242	340	16	to	to	PART
arjefm-1242	340	17	perform	perform	VERB
arjefm-1242	340	18	better	well	ADV
arjefm-1242	340	19	.	.	PUNCT
arjefm-1242	341	1	this	this	PRON
arjefm-1242	341	2	underscores	underscore	VERB
arjefm-1242	341	3	the	the	DET
arjefm-1242	341	4	importance	importance	NOUN
arjefm-1242	341	5	of	of	ADP
arjefm-1242	341	6	diverse	diverse	ADJ
arjefm-1242	341	7	perspectives	perspective	NOUN
arjefm-1242	341	8	among	among	ADP
arjefm-1242	341	9	leadership	leadership	NOUN
arjefm-1242	341	10	.	.	PUNCT
arjefm-1242	342	1	women	woman	NOUN
arjefm-1242	342	2	contribute	contribute	VERB
arjefm-1242	342	3	different	different	ADJ
arjefm-1242	342	4	experiences	experience	NOUN
arjefm-1242	342	5	,	,	PUNCT
arjefm-1242	342	6	risk	risk	NOUN
arjefm-1242	342	7	appetites	appetite	NOUN
arjefm-1242	342	8	,	,	PUNCT
arjefm-1242	342	9	and	and	CCONJ
arjefm-1242	342	10	decision	decision	NOUN
arjefm-1242	342	11	-	-	PUNCT
arjefm-1242	342	12	making	make	VERB
arjefm-1242	342	13	styles	style	NOUN
arjefm-1242	342	14	,	,	PUNCT
arjefm-1242	342	15	which	which	PRON
arjefm-1242	342	16	enrich	enrich	VERB
arjefm-1242	342	17	discussions	discussion	NOUN
arjefm-1242	342	18	and	and	CCONJ
arjefm-1242	342	19	lead	lead	VERB
arjefm-1242	342	20	to	to	ADP
arjefm-1242	342	21	more	more	ADV
arjefm-1242	342	22	balanced	balanced	ADJ
arjefm-1242	342	23	governance	governance	NOUN
arjefm-1242	342	24	.	.	PUNCT
arjefm-1242	343	1	furthermore	furthermore	ADV
arjefm-1242	343	2	,	,	PUNCT
arjefm-1242	343	3	it	it	PRON
arjefm-1242	343	4	positively	positively	ADV
arjefm-1242	343	5	influences	influence	VERB
arjefm-1242	343	6	a	a	DET
arjefm-1242	343	7	company	company	NOUN
arjefm-1242	343	8	’s	’s	PART
arjefm-1242	343	9	reputation	reputation	NOUN
arjefm-1242	343	10	and	and	CCONJ
arjefm-1242	343	11	culture	culture	NOUN
arjefm-1242	343	12	,	,	PUNCT
arjefm-1242	343	13	potentially	potentially	ADV
arjefm-1242	343	14	building	build	VERB
arjefm-1242	343	15	greater	great	ADJ
arjefm-1242	343	16	stakeholder	stakeholder	NOUN
arjefm-1242	343	17	confidence	confidence	NOUN
arjefm-1242	343	18	.	.	PUNCT
arjefm-1242	344	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	344	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	345	1	american	american	PROPN
arjefm-1242	345	2	research	research	PROPN
arjefm-1242	345	3	journal	journal	PROPN
arjefm-1242	345	4	of	of	ADP
arjefm-1242	345	5	economics	economic	NOUN
arjefm-1242	345	6	,	,	PUNCT
arjefm-1242	345	7	finance	finance	NOUN
arjefm-1242	345	8	and	and	CCONJ
arjefm-1242	345	9	management	management	NOUN
arjefm-1242	345	10	volume	volume	NOUN
arjefm-1242	345	11	13	13	NUM
arjefm-1242	345	12	issue	issue	NOUN
arjefm-1242	345	13	3	3	NUM
arjefm-1242	345	14	,	,	PUNCT
arjefm-1242	345	15	july	july	PROPN
arjefm-1242	345	16	-	-	PUNCT
arjefm-1242	345	17	september	september	PROPN
arjefm-1242	345	18	2025	2025	NUM
arjefm-1242	345	19	issn	issn	NOUN
arjefm-1242	345	20	:	:	PUNCT
arjefm-1242	345	21	2836	2836	NUM
arjefm-1242	345	22	-	-	SYM
arjefm-1242	345	23	9416	9416	NUM
arjefm-1242	345	24	impact	impact	NOUN
arjefm-1242	345	25	factor	factor	NOUN
arjefm-1242	345	26	:	:	PUNCT
arjefm-1242	345	27	6.41	6.41	NUM
arjefm-1242	345	28	journal	journal	NOUN
arjefm-1242	345	29	homepage	homepage	NOUN
arjefm-1242	345	30	:	:	PUNCT
arjefm-1242	345	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	345	32	email	email	NOUN
arjefm-1242	345	33	:	:	PUNCT
arjefm-1242	345	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	345	35	official	official	ADJ
arjefm-1242	345	36	journal	journal	PROPN
arjefm-1242	345	37	of	of	ADP
arjefm-1242	345	38	america	america	PROPN
arjefm-1242	345	39	serial	serial	PROPN
arjefm-1242	345	40	publication	publication	NOUN
arjefm-1242	345	41	american	american	PROPN
arjefm-1242	345	42	research	research	PROPN
arjefm-1242	345	43	journal	journal	PROPN
arjefm-1242	345	44	of	of	ADP
arjefm-1242	345	45	economics	economic	NOUN
arjefm-1242	345	46	,	,	PUNCT
arjefm-1242	345	47	finance	finance	NOUN
arjefm-1242	345	48	and	and	CCONJ
arjefm-1242	345	49	management	management	NOUN
arjefm-1242	345	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	345	51	,	,	PUNCT
arjefm-1242	345	52	email	email	NOUN
arjefm-1242	345	53	:	:	PUNCT
arjefm-1242	346	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	346	2	110	110	NUM
arjefm-1242	347	1	|	|	ADV
arjefm-1242	347	2	p	p	X
arjefm-1242	347	3	a	a	DET
arjefm-1242	347	4	g	g	NOUN
arjefm-1242	347	5	e	e	NOUN
arjefm-1242	347	6	audit	audit	NOUN
arjefm-1242	347	7	committee	committee	NOUN
arjefm-1242	347	8	size	size	NOUN
arjefm-1242	347	9	the	the	DET
arjefm-1242	347	10	results	result	NOUN
arjefm-1242	347	11	indicated	indicate	VERB
arjefm-1242	347	12	that	that	SCONJ
arjefm-1242	347	13	the	the	DET
arjefm-1242	347	14	size	size	NOUN
arjefm-1242	347	15	of	of	ADP
arjefm-1242	347	16	the	the	DET
arjefm-1242	347	17	audit	audit	NOUN
arjefm-1242	347	18	committee	committee	NOUN
arjefm-1242	347	19	has	have	VERB
arjefm-1242	347	20	a	a	DET
arjefm-1242	347	21	negative	negative	ADJ
arjefm-1242	347	22	and	and	CCONJ
arjefm-1242	347	23	insignificant	insignificant	ADJ
arjefm-1242	347	24	effect	effect	NOUN
arjefm-1242	347	25	on	on	ADP
arjefm-1242	347	26	company	company	NOUN
arjefm-1242	347	27	performance	performance	NOUN
arjefm-1242	347	28	.	.	PUNCT
arjefm-1242	348	1	thus	thus	ADV
arjefm-1242	348	2	,	,	PUNCT
arjefm-1242	348	3	increasing	increase	VERB
arjefm-1242	348	4	audit	audit	NOUN
arjefm-1242	348	5	committee	committee	NOUN
arjefm-1242	348	6	membership	membership	NOUN
arjefm-1242	348	7	does	do	AUX
arjefm-1242	348	8	not	not	PART
arjefm-1242	348	9	improve	improve	VERB
arjefm-1242	348	10	performance	performance	NOUN
arjefm-1242	348	11	—	—	PUNCT
arjefm-1242	348	12	and	and	CCONJ
arjefm-1242	348	13	may	may	AUX
arjefm-1242	348	14	slightly	slightly	ADV
arjefm-1242	348	15	detract	detract	VERB
arjefm-1242	348	16	from	from	ADP
arjefm-1242	348	17	it	it	PRON
arjefm-1242	348	18	,	,	PUNCT
arjefm-1242	348	19	though	though	SCONJ
arjefm-1242	348	20	not	not	PART
arjefm-1242	348	21	to	to	ADP
arjefm-1242	348	22	a	a	DET
arjefm-1242	348	23	significant	significant	ADJ
arjefm-1242	348	24	degree	degree	NOUN
arjefm-1242	348	25	.	.	PUNCT
arjefm-1242	349	1	larger	large	ADJ
arjefm-1242	349	2	audit	audit	NOUN
arjefm-1242	349	3	committees	committee	NOUN
arjefm-1242	349	4	may	may	AUX
arjefm-1242	349	5	result	result	VERB
arjefm-1242	349	6	in	in	ADP
arjefm-1242	349	7	inefficiency	inefficiency	NOUN
arjefm-1242	349	8	,	,	PUNCT
arjefm-1242	349	9	overlap	overlap	NOUN
arjefm-1242	349	10	,	,	PUNCT
arjefm-1242	349	11	or	or	CCONJ
arjefm-1242	349	12	distraction	distraction	NOUN
arjefm-1242	349	13	.	.	PUNCT
arjefm-1242	350	1	what	what	PRON
arjefm-1242	350	2	appears	appear	VERB
arjefm-1242	350	3	to	to	PART
arjefm-1242	350	4	be	be	AUX
arjefm-1242	350	5	more	more	ADV
arjefm-1242	350	6	critical	critical	ADJ
arjefm-1242	350	7	than	than	ADP
arjefm-1242	350	8	size	size	NOUN
arjefm-1242	350	9	is	be	AUX
arjefm-1242	350	10	the	the	DET
arjefm-1242	350	11	proficiency	proficiency	NOUN
arjefm-1242	350	12	and	and	CCONJ
arjefm-1242	350	13	independence	independence	NOUN
arjefm-1242	350	14	of	of	ADP
arjefm-1242	350	15	the	the	DET
arjefm-1242	350	16	audit	audit	NOUN
arjefm-1242	350	17	committee	committee	NOUN
arjefm-1242	350	18	members	member	NOUN
arjefm-1242	350	19	.	.	PUNCT
arjefm-1242	351	1	the	the	DET
arjefm-1242	351	2	findings	finding	NOUN
arjefm-1242	351	3	suggest	suggest	VERB
arjefm-1242	351	4	that	that	SCONJ
arjefm-1242	351	5	simply	simply	ADV
arjefm-1242	351	6	enlarging	enlarge	VERB
arjefm-1242	351	7	the	the	DET
arjefm-1242	351	8	committee	committee	NOUN
arjefm-1242	351	9	does	do	AUX
arjefm-1242	351	10	not	not	PART
arjefm-1242	351	11	necessarily	necessarily	ADV
arjefm-1242	351	12	enhance	enhance	VERB
arjefm-1242	351	13	financial	financial	ADJ
arjefm-1242	351	14	supervision	supervision	NOUN
arjefm-1242	351	15	or	or	CCONJ
arjefm-1242	351	16	firm	firm	ADJ
arjefm-1242	351	17	value	value	NOUN
arjefm-1242	351	18	in	in	ADP
arjefm-1242	351	19	this	this	DET
arjefm-1242	351	20	context	context	NOUN
arjefm-1242	351	21	.	.	PUNCT
arjefm-1242	352	1	5.2	5.2	NUM
arjefm-1242	352	2	conclusion	conclusion	NOUN
arjefm-1242	352	3	this	this	DET
arjefm-1242	352	4	research	research	NOUN
arjefm-1242	352	5	examined	examine	VERB
arjefm-1242	352	6	how	how	SCONJ
arjefm-1242	352	7	corporate	corporate	ADJ
arjefm-1242	352	8	governance	governance	NOUN
arjefm-1242	352	9	structures	structure	NOUN
arjefm-1242	352	10	influence	influence	VERB
arjefm-1242	352	11	the	the	DET
arjefm-1242	352	12	performance	performance	NOUN
arjefm-1242	352	13	of	of	ADP
arjefm-1242	352	14	publicly	publicly	ADV
arjefm-1242	352	15	listed	list	VERB
arjefm-1242	352	16	manufacturing	manufacturing	NOUN
arjefm-1242	352	17	firms	firm	NOUN
arjefm-1242	352	18	in	in	ADP
arjefm-1242	352	19	nigeria	nigeria	PROPN
arjefm-1242	352	20	.	.	PUNCT
arjefm-1242	353	1	in	in	ADP
arjefm-1242	353	2	the	the	DET
arjefm-1242	353	3	current	current	ADJ
arjefm-1242	353	4	competitive	competitive	ADJ
arjefm-1242	353	5	and	and	CCONJ
arjefm-1242	353	6	regulated	regulated	ADJ
arjefm-1242	353	7	business	business	NOUN
arjefm-1242	353	8	landscape	landscape	NOUN
arjefm-1242	353	9	,	,	PUNCT
arjefm-1242	353	10	performance	performance	NOUN
arjefm-1242	353	11	has	have	AUX
arjefm-1242	353	12	become	become	VERB
arjefm-1242	353	13	a	a	DET
arjefm-1242	353	14	vital	vital	ADJ
arjefm-1242	353	15	measure	measure	NOUN
arjefm-1242	353	16	of	of	ADP
arjefm-1242	353	17	how	how	SCONJ
arjefm-1242	353	18	effectively	effectively	ADV
arjefm-1242	353	19	a	a	DET
arjefm-1242	353	20	company	company	NOUN
arjefm-1242	353	21	utilizes	utilize	VERB
arjefm-1242	353	22	its	its	PRON
arjefm-1242	353	23	financial	financial	ADJ
arjefm-1242	353	24	resources	resource	NOUN
arjefm-1242	353	25	to	to	PART
arjefm-1242	353	26	achieve	achieve	VERB
arjefm-1242	353	27	its	its	PRON
arjefm-1242	353	28	goals	goal	NOUN
arjefm-1242	353	29	and	and	CCONJ
arjefm-1242	353	30	meet	meet	VERB
arjefm-1242	353	31	stakeholder	stakeholder	NOUN
arjefm-1242	353	32	expectations	expectation	NOUN
arjefm-1242	353	33	.	.	PUNCT
arjefm-1242	354	1	corporate	corporate	ADJ
arjefm-1242	354	2	governance	governance	NOUN
arjefm-1242	354	3	plays	play	VERB
arjefm-1242	354	4	a	a	DET
arjefm-1242	354	5	crucial	crucial	ADJ
arjefm-1242	354	6	role	role	NOUN
arjefm-1242	354	7	in	in	ADP
arjefm-1242	354	8	this	this	DET
arjefm-1242	354	9	context	context	NOUN
arjefm-1242	354	10	by	by	ADP
arjefm-1242	354	11	establishing	establish	VERB
arjefm-1242	354	12	frameworks	framework	NOUN
arjefm-1242	354	13	to	to	PART
arjefm-1242	354	14	oversee	oversee	VERB
arjefm-1242	354	15	and	and	CCONJ
arjefm-1242	354	16	direct	direct	ADJ
arjefm-1242	354	17	management	management	NOUN
arjefm-1242	354	18	decisions	decision	NOUN
arjefm-1242	354	19	.	.	PUNCT
arjefm-1242	355	1	effective	effective	ADJ
arjefm-1242	355	2	governance	governance	NOUN
arjefm-1242	355	3	helps	helps	AUX
arjefm-1242	355	4	alleviate	alleviate	VERB
arjefm-1242	355	5	agency	agency	NOUN
arjefm-1242	355	6	problems	problem	NOUN
arjefm-1242	355	7	by	by	ADP
arjefm-1242	355	8	aligning	align	VERB
arjefm-1242	355	9	the	the	DET
arjefm-1242	355	10	interests	interest	NOUN
arjefm-1242	355	11	of	of	ADP
arjefm-1242	355	12	managers	manager	NOUN
arjefm-1242	355	13	(	(	PUNCT
arjefm-1242	355	14	agents	agent	NOUN
arjefm-1242	355	15	)	)	PUNCT
arjefm-1242	355	16	with	with	ADP
arjefm-1242	355	17	those	those	PRON
arjefm-1242	355	18	of	of	ADP
arjefm-1242	355	19	shareholders	shareholder	NOUN
arjefm-1242	355	20	(	(	PUNCT
arjefm-1242	355	21	principals	principal	NOUN
arjefm-1242	355	22	)	)	PUNCT
arjefm-1242	355	23	.	.	PUNCT
arjefm-1242	356	1	it	it	PRON
arjefm-1242	356	2	promotes	promote	VERB
arjefm-1242	356	3	transparency	transparency	NOUN
arjefm-1242	356	4	,	,	PUNCT
arjefm-1242	356	5	accountability	accountability	NOUN
arjefm-1242	356	6	,	,	PUNCT
arjefm-1242	356	7	and	and	CCONJ
arjefm-1242	356	8	strategic	strategic	ADJ
arjefm-1242	356	9	oversight	oversight	NOUN
arjefm-1242	356	10	,	,	PUNCT
arjefm-1242	356	11	all	all	PRON
arjefm-1242	356	12	of	of	ADP
arjefm-1242	356	13	which	which	PRON
arjefm-1242	356	14	are	be	AUX
arjefm-1242	356	15	essential	essential	ADJ
arjefm-1242	356	16	for	for	ADP
arjefm-1242	356	17	long	long	ADJ
arjefm-1242	356	18	-	-	PUNCT
arjefm-1242	356	19	term	term	NOUN
arjefm-1242	356	20	success	success	NOUN
arjefm-1242	356	21	.	.	PUNCT
arjefm-1242	357	1	the	the	DET
arjefm-1242	357	2	governance	governance	NOUN
arjefm-1242	357	3	mechanisms	mechanism	NOUN
arjefm-1242	357	4	analyzed	analyze	VERB
arjefm-1242	357	5	in	in	ADP
arjefm-1242	357	6	this	this	DET
arjefm-1242	357	7	study	study	NOUN
arjefm-1242	357	8	—	—	PUNCT
arjefm-1242	357	9	board	board	NOUN
arjefm-1242	357	10	size	size	NOUN
arjefm-1242	357	11	,	,	PUNCT
arjefm-1242	357	12	board	board	NOUN
arjefm-1242	357	13	independence	independence	NOUN
arjefm-1242	357	14	,	,	PUNCT
arjefm-1242	357	15	gender	gender	NOUN
arjefm-1242	357	16	diversity	diversity	NOUN
arjefm-1242	357	17	,	,	PUNCT
arjefm-1242	357	18	and	and	CCONJ
arjefm-1242	357	19	audit	audit	NOUN
arjefm-1242	357	20	committee	committee	NOUN
arjefm-1242	357	21	size	size	NOUN
arjefm-1242	357	22	—	—	PUNCT
arjefm-1242	357	23	were	be	AUX
arjefm-1242	357	24	chosen	choose	VERB
arjefm-1242	357	25	due	due	ADP
arjefm-1242	357	26	to	to	ADP
arjefm-1242	357	27	their	their	PRON
arjefm-1242	357	28	potential	potential	ADJ
arjefm-1242	357	29	effects	effect	NOUN
arjefm-1242	357	30	on	on	ADP
arjefm-1242	357	31	the	the	DET
arjefm-1242	357	32	quality	quality	NOUN
arjefm-1242	357	33	of	of	ADP
arjefm-1242	357	34	oversight	oversight	NOUN
arjefm-1242	357	35	and	and	CCONJ
arjefm-1242	357	36	strategic	strategic	ADJ
arjefm-1242	357	37	guidance	guidance	NOUN
arjefm-1242	357	38	.	.	PUNCT
arjefm-1242	358	1	using	use	VERB
arjefm-1242	358	2	secondary	secondary	ADJ
arjefm-1242	358	3	data	datum	NOUN
arjefm-1242	358	4	analyzed	analyze	VERB
arjefm-1242	358	5	with	with	ADP
arjefm-1242	358	6	statistical	statistical	ADJ
arjefm-1242	358	7	software	software	NOUN
arjefm-1242	358	8	(	(	PUNCT
arjefm-1242	358	9	eviews	eviews	PROPN
arjefm-1242	358	10	9	9	NUM
arjefm-1242	358	11	)	)	PUNCT
arjefm-1242	358	12	,	,	PUNCT
arjefm-1242	358	13	the	the	DET
arjefm-1242	358	14	study	study	NOUN
arjefm-1242	358	15	employed	employ	VERB
arjefm-1242	358	16	both	both	CCONJ
arjefm-1242	358	17	descriptive	descriptive	ADJ
arjefm-1242	358	18	and	and	CCONJ
arjefm-1242	358	19	inferential	inferential	ADJ
arjefm-1242	358	20	methods	method	NOUN
arjefm-1242	358	21	(	(	PUNCT
arjefm-1242	358	22	including	include	VERB
arjefm-1242	358	23	correlation	correlation	NOUN
arjefm-1242	358	24	and	and	CCONJ
arjefm-1242	358	25	regression	regression	NOUN
arjefm-1242	358	26	analysis	analysis	NOUN
arjefm-1242	358	27	)	)	PUNCT
arjefm-1242	358	28	.	.	PUNCT
arjefm-1242	359	1	the	the	DET
arjefm-1242	359	2	results	result	NOUN
arjefm-1242	359	3	yield	yield	VERB
arjefm-1242	359	4	important	important	ADJ
arjefm-1242	359	5	insights	insight	NOUN
arjefm-1242	359	6	:	:	PUNCT
arjefm-1242	359	7	1	1	X
arjefm-1242	359	8	.	.	X
arjefm-1242	359	9	board	board	NOUN
arjefm-1242	359	10	size	size	NOUN
arjefm-1242	359	11	does	do	AUX
arjefm-1242	359	12	not	not	PART
arjefm-1242	359	13	significantly	significantly	ADV
arjefm-1242	359	14	impact	impact	VERB
arjefm-1242	359	15	performance	performance	NOUN
arjefm-1242	359	16	,	,	PUNCT
arjefm-1242	359	17	indicating	indicate	VERB
arjefm-1242	359	18	that	that	SCONJ
arjefm-1242	359	19	larger	large	ADJ
arjefm-1242	359	20	boards	board	NOUN
arjefm-1242	359	21	may	may	AUX
arjefm-1242	359	22	not	not	PART
arjefm-1242	359	23	necessarily	necessarily	ADV
arjefm-1242	359	24	be	be	AUX
arjefm-1242	359	25	advantageous	advantageous	ADJ
arjefm-1242	359	26	.	.	PUNCT
arjefm-1242	360	1	2	2	X
arjefm-1242	360	2	.	.	X
arjefm-1242	360	3	board	board	NOUN
arjefm-1242	360	4	independence	independence	NOUN
arjefm-1242	360	5	enhances	enhance	VERB
arjefm-1242	360	6	firm	firm	ADJ
arjefm-1242	360	7	performance	performance	NOUN
arjefm-1242	360	8	,	,	PUNCT
arjefm-1242	360	9	emphasizing	emphasize	VERB
arjefm-1242	360	10	the	the	DET
arjefm-1242	360	11	value	value	NOUN
arjefm-1242	360	12	of	of	ADP
arjefm-1242	360	13	external	external	ADJ
arjefm-1242	360	14	oversight	oversight	NOUN
arjefm-1242	360	15	.	.	PUNCT
arjefm-1242	361	1	3	3	X
arjefm-1242	361	2	.	.	X
arjefm-1242	361	3	gender	gender	NOUN
arjefm-1242	361	4	diversity	diversity	NOUN
arjefm-1242	361	5	positively	positively	ADV
arjefm-1242	361	6	influences	influence	VERB
arjefm-1242	361	7	performance	performance	NOUN
arjefm-1242	361	8	,	,	PUNCT
arjefm-1242	361	9	reinforcing	reinforce	VERB
arjefm-1242	361	10	the	the	DET
arjefm-1242	361	11	need	need	NOUN
arjefm-1242	361	12	for	for	ADP
arjefm-1242	361	13	inclusive	inclusive	ADJ
arjefm-1242	361	14	leadership	leadership	NOUN
arjefm-1242	361	15	.	.	PUNCT
arjefm-1242	362	1	4	4	X
arjefm-1242	362	2	.	.	X
arjefm-1242	362	3	audit	audit	NOUN
arjefm-1242	362	4	committee	committee	NOUN
arjefm-1242	362	5	size	size	NOUN
arjefm-1242	362	6	shows	show	VERB
arjefm-1242	362	7	little	little	ADJ
arjefm-1242	362	8	to	to	ADP
arjefm-1242	362	9	no	no	DET
arjefm-1242	362	10	positive	positive	ADJ
arjefm-1242	362	11	impact	impact	NOUN
arjefm-1242	362	12	,	,	PUNCT
arjefm-1242	362	13	suggesting	suggest	VERB
arjefm-1242	362	14	that	that	SCONJ
arjefm-1242	362	15	efficiency	efficiency	NOUN
arjefm-1242	362	16	should	should	AUX
arjefm-1242	362	17	take	take	VERB
arjefm-1242	362	18	precedence	precedence	NOUN
arjefm-1242	362	19	over	over	ADP
arjefm-1242	362	20	size	size	NOUN
arjefm-1242	362	21	.	.	PUNCT
arjefm-1242	363	1	in	in	ADP
arjefm-1242	363	2	conclusion	conclusion	NOUN
arjefm-1242	363	3	,	,	PUNCT
arjefm-1242	363	4	the	the	DET
arjefm-1242	363	5	study	study	NOUN
arjefm-1242	363	6	finds	find	VERB
arjefm-1242	363	7	that	that	SCONJ
arjefm-1242	363	8	corporate	corporate	ADJ
arjefm-1242	363	9	governance	governance	NOUN
arjefm-1242	363	10	mechanisms	mechanism	NOUN
arjefm-1242	363	11	—	—	PUNCT
arjefm-1242	363	12	particularly	particularly	ADV
arjefm-1242	363	13	board	board	NOUN
arjefm-1242	363	14	independence	independence	NOUN
arjefm-1242	363	15	and	and	CCONJ
arjefm-1242	363	16	gender	gender	NOUN
arjefm-1242	363	17	diversity	diversity	NOUN
arjefm-1242	363	18	—	—	PUNCT
arjefm-1242	363	19	are	be	AUX
arjefm-1242	363	20	significant	significant	ADJ
arjefm-1242	363	21	factors	factor	NOUN
arjefm-1242	363	22	driving	drive	VERB
arjefm-1242	363	23	firm	firm	ADJ
arjefm-1242	363	24	performance	performance	NOUN
arjefm-1242	363	25	in	in	ADP
arjefm-1242	363	26	nigeria	nigeria	PROPN
arjefm-1242	363	27	.	.	PUNCT
arjefm-1242	364	1	5.3	5.3	NUM
arjefm-1242	364	2	recommendations	recommendation	NOUN
arjefm-1242	364	3	based	base	VERB
arjefm-1242	364	4	on	on	ADP
arjefm-1242	364	5	the	the	DET
arjefm-1242	364	6	study	study	NOUN
arjefm-1242	364	7	's	's	PART
arjefm-1242	364	8	findings	finding	NOUN
arjefm-1242	364	9	and	and	CCONJ
arjefm-1242	364	10	conclusions	conclusion	NOUN
arjefm-1242	364	11	,	,	PUNCT
arjefm-1242	364	12	the	the	DET
arjefm-1242	364	13	following	follow	VERB
arjefm-1242	364	14	actionable	actionable	ADJ
arjefm-1242	364	15	recommendations	recommendation	NOUN
arjefm-1242	364	16	are	be	AUX
arjefm-1242	364	17	provided	provide	VERB
arjefm-1242	364	18	for	for	ADP
arjefm-1242	364	19	policymakers	policymaker	NOUN
arjefm-1242	364	20	,	,	PUNCT
arjefm-1242	364	21	corporate	corporate	ADJ
arjefm-1242	364	22	boards	board	NOUN
arjefm-1242	364	23	,	,	PUNCT
arjefm-1242	364	24	investors	investor	NOUN
arjefm-1242	364	25	,	,	PUNCT
arjefm-1242	364	26	and	and	CCONJ
arjefm-1242	364	27	regulators	regulator	NOUN
arjefm-1242	364	28	:	:	PUNCT
arjefm-1242	365	1	1	1	X
arjefm-1242	365	2	.	.	PUNCT
arjefm-1242	365	3	the	the	DET
arjefm-1242	365	4	research	research	NOUN
arjefm-1242	365	5	indicates	indicate	VERB
arjefm-1242	365	6	that	that	SCONJ
arjefm-1242	365	7	the	the	DET
arjefm-1242	365	8	size	size	NOUN
arjefm-1242	365	9	of	of	ADP
arjefm-1242	365	10	a	a	DET
arjefm-1242	365	11	company	company	NOUN
arjefm-1242	365	12	’s	’s	PART
arjefm-1242	365	13	board	board	NOUN
arjefm-1242	365	14	should	should	AUX
arjefm-1242	365	15	correspond	correspond	VERB
arjefm-1242	365	16	to	to	ADP
arjefm-1242	365	17	the	the	DET
arjefm-1242	365	18	company	company	NOUN
arjefm-1242	365	19	’s	’s	PART
arjefm-1242	365	20	scale	scale	NOUN
arjefm-1242	365	21	and	and	CCONJ
arjefm-1242	365	22	specific	specific	ADJ
arjefm-1242	365	23	needs	need	NOUN
arjefm-1242	365	24	.	.	PUNCT
arjefm-1242	366	1	a	a	DET
arjefm-1242	366	2	smaller	small	ADJ
arjefm-1242	366	3	firm	firm	NOUN
arjefm-1242	366	4	might	might	AUX
arjefm-1242	366	5	only	only	ADV
arjefm-1242	366	6	require	require	VERB
arjefm-1242	366	7	a	a	DET
arjefm-1242	366	8	few	few	ADJ
arjefm-1242	366	9	members	member	NOUN
arjefm-1242	366	10	for	for	ADP
arjefm-1242	366	11	effective	effective	ADJ
arjefm-1242	366	12	decision	decision	NOUN
arjefm-1242	366	13	-	-	PUNCT
arjefm-1242	366	14	making	making	NOUN
arjefm-1242	366	15	,	,	PUNCT
arjefm-1242	366	16	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	366	17	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	366	18	american	american	PROPN
arjefm-1242	366	19	research	research	PROPN
arjefm-1242	366	20	journal	journal	PROPN
arjefm-1242	366	21	of	of	ADP
arjefm-1242	366	22	economics	economic	NOUN
arjefm-1242	366	23	,	,	PUNCT
arjefm-1242	366	24	finance	finance	NOUN
arjefm-1242	366	25	and	and	CCONJ
arjefm-1242	366	26	management	management	NOUN
arjefm-1242	366	27	volume	volume	NOUN
arjefm-1242	366	28	13	13	NUM
arjefm-1242	366	29	issue	issue	NOUN
arjefm-1242	366	30	3	3	NUM
arjefm-1242	366	31	,	,	PUNCT
arjefm-1242	366	32	july	july	PROPN
arjefm-1242	366	33	-	-	PUNCT
arjefm-1242	366	34	september	september	PROPN
arjefm-1242	366	35	2025	2025	NUM
arjefm-1242	366	36	issn	issn	NOUN
arjefm-1242	366	37	:	:	PUNCT
arjefm-1242	366	38	2836	2836	NUM
arjefm-1242	366	39	-	-	SYM
arjefm-1242	366	40	9416	9416	NUM
arjefm-1242	366	41	impact	impact	NOUN
arjefm-1242	366	42	factor	factor	NOUN
arjefm-1242	366	43	:	:	PUNCT
arjefm-1242	366	44	6.41	6.41	NUM
arjefm-1242	366	45	journal	journal	NOUN
arjefm-1242	366	46	homepage	homepage	NOUN
arjefm-1242	366	47	:	:	PUNCT
arjefm-1242	366	48	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	366	49	email	email	NOUN
arjefm-1242	366	50	:	:	PUNCT
arjefm-1242	366	51	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	366	52	official	official	ADJ
arjefm-1242	366	53	journal	journal	PROPN
arjefm-1242	366	54	of	of	ADP
arjefm-1242	366	55	america	america	PROPN
arjefm-1242	366	56	serial	serial	PROPN
arjefm-1242	366	57	publication	publication	NOUN
arjefm-1242	366	58	american	american	PROPN
arjefm-1242	366	59	research	research	PROPN
arjefm-1242	366	60	journal	journal	PROPN
arjefm-1242	366	61	of	of	ADP
arjefm-1242	366	62	economics	economic	NOUN
arjefm-1242	366	63	,	,	PUNCT
arjefm-1242	366	64	finance	finance	NOUN
arjefm-1242	366	65	and	and	CCONJ
arjefm-1242	366	66	management	management	NOUN
arjefm-1242	366	67	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	366	68	,	,	PUNCT
arjefm-1242	366	69	email	email	NOUN
arjefm-1242	366	70	:	:	PUNCT
arjefm-1242	367	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	367	2	111	111	NUM
arjefm-1242	368	1	|	|	ADV
arjefm-1242	368	2	p	p	NOUN
arjefm-1242	368	3	a	a	DET
arjefm-1242	368	4	g	g	NOUN
arjefm-1242	368	5	e	e	NOUN
arjefm-1242	368	6	whereas	whereas	SCONJ
arjefm-1242	368	7	a	a	DET
arjefm-1242	368	8	larger	large	ADJ
arjefm-1242	368	9	organization	organization	NOUN
arjefm-1242	368	10	may	may	AUX
arjefm-1242	368	11	need	need	VERB
arjefm-1242	368	12	more	more	ADJ
arjefm-1242	368	13	directors	director	NOUN
arjefm-1242	368	14	to	to	PART
arjefm-1242	368	15	encompass	encompass	VERB
arjefm-1242	368	16	various	various	ADJ
arjefm-1242	368	17	interests	interest	NOUN
arjefm-1242	368	18	and	and	CCONJ
arjefm-1242	368	19	provide	provide	VERB
arjefm-1242	368	20	extensive	extensive	ADJ
arjefm-1242	368	21	oversight	oversight	NOUN
arjefm-1242	368	22	.	.	PUNCT
arjefm-1242	369	1	however	however	ADV
arjefm-1242	369	2	,	,	PUNCT
arjefm-1242	369	3	excessively	excessively	ADV
arjefm-1242	369	4	large	large	ADJ
arjefm-1242	369	5	boards	board	NOUN
arjefm-1242	369	6	can	can	AUX
arjefm-1242	369	7	lead	lead	VERB
arjefm-1242	369	8	to	to	ADP
arjefm-1242	369	9	delays	delay	NOUN
arjefm-1242	369	10	or	or	CCONJ
arjefm-1242	369	11	conflicts	conflict	NOUN
arjefm-1242	369	12	in	in	ADP
arjefm-1242	369	13	decisionmaking	decisionmake	VERB
arjefm-1242	369	14	.	.	PUNCT
arjefm-1242	370	1	2	2	X
arjefm-1242	370	2	.	.	X
arjefm-1242	370	3	independent	independent	PROPN
arjefm-1242	370	4	board	board	NOUN
arjefm-1242	370	5	members	member	NOUN
arjefm-1242	370	6	with	with	ADP
arjefm-1242	370	7	expertise	expertise	NOUN
arjefm-1242	370	8	in	in	ADP
arjefm-1242	370	9	management	management	NOUN
arjefm-1242	370	10	,	,	PUNCT
arjefm-1242	370	11	finance	finance	NOUN
arjefm-1242	370	12	,	,	PUNCT
arjefm-1242	370	13	or	or	CCONJ
arjefm-1242	370	14	accounting	accounting	NOUN
arjefm-1242	370	15	,	,	PUNCT
arjefm-1242	370	16	who	who	PRON
arjefm-1242	370	17	are	be	AUX
arjefm-1242	370	18	not	not	PART
arjefm-1242	370	19	involved	involve	VERB
arjefm-1242	370	20	in	in	ADP
arjefm-1242	370	21	daily	daily	ADJ
arjefm-1242	370	22	operations	operation	NOUN
arjefm-1242	370	23	,	,	PUNCT
arjefm-1242	370	24	should	should	AUX
arjefm-1242	370	25	take	take	VERB
arjefm-1242	370	26	an	an	DET
arjefm-1242	370	27	active	active	ADJ
arjefm-1242	370	28	role	role	NOUN
arjefm-1242	370	29	in	in	ADP
arjefm-1242	370	30	financial	financial	ADJ
arjefm-1242	370	31	decisions	decision	NOUN
arjefm-1242	370	32	and	and	CCONJ
arjefm-1242	370	33	oversight	oversight	NOUN
arjefm-1242	370	34	.	.	PUNCT
arjefm-1242	371	1	these	these	DET
arjefm-1242	371	2	individuals	individual	NOUN
arjefm-1242	371	3	offer	offer	VERB
arjefm-1242	371	4	objective	objective	ADJ
arjefm-1242	371	5	insights	insight	NOUN
arjefm-1242	371	6	and	and	CCONJ
arjefm-1242	371	7	can	can	AUX
arjefm-1242	371	8	help	help	VERB
arjefm-1242	371	9	mitigate	mitigate	VERB
arjefm-1242	371	10	fraud	fraud	NOUN
arjefm-1242	371	11	or	or	CCONJ
arjefm-1242	371	12	mismanagement	mismanagement	NOUN
arjefm-1242	371	13	.	.	PUNCT
arjefm-1242	372	1	their	their	PRON
arjefm-1242	372	2	knowledge	knowledge	NOUN
arjefm-1242	372	3	can	can	AUX
arjefm-1242	372	4	steer	steer	VERB
arjefm-1242	372	5	companies	company	NOUN
arjefm-1242	372	6	toward	toward	ADP
arjefm-1242	372	7	improved	improve	VERB
arjefm-1242	372	8	financial	financial	ADJ
arjefm-1242	372	9	results	result	NOUN
arjefm-1242	372	10	and	and	CCONJ
arjefm-1242	372	11	bolster	bolster	VERB
arjefm-1242	372	12	shareholder	shareholder	NOUN
arjefm-1242	372	13	trust	trust	NOUN
arjefm-1242	372	14	.	.	PUNCT
arjefm-1242	373	1	3	3	X
arjefm-1242	373	2	.	.	X
arjefm-1242	373	3	the	the	DET
arjefm-1242	373	4	presence	presence	NOUN
arjefm-1242	373	5	of	of	ADP
arjefm-1242	373	6	women	woman	NOUN
arjefm-1242	373	7	on	on	ADP
arjefm-1242	373	8	corporate	corporate	ADJ
arjefm-1242	373	9	boards	board	NOUN
arjefm-1242	373	10	should	should	AUX
arjefm-1242	373	11	not	not	PART
arjefm-1242	373	12	only	only	ADV
arjefm-1242	373	13	be	be	AUX
arjefm-1242	373	14	promoted	promote	VERB
arjefm-1242	373	15	but	but	CCONJ
arjefm-1242	373	16	also	also	ADV
arjefm-1242	373	17	institutionalized	institutionalize	VERB
arjefm-1242	373	18	.	.	PUNCT
arjefm-1242	374	1	following	follow	VERB
arjefm-1242	374	2	nigeria	nigeria	PROPN
arjefm-1242	374	3	’s	’s	PART
arjefm-1242	374	4	corporate	corporate	ADJ
arjefm-1242	374	5	governance	governance	NOUN
arjefm-1242	374	6	code	code	NOUN
arjefm-1242	374	7	,	,	PUNCT
arjefm-1242	374	8	a	a	DET
arjefm-1242	374	9	minimum	minimum	NOUN
arjefm-1242	374	10	of	of	ADP
arjefm-1242	374	11	30	30	NUM
arjefm-1242	374	12	%	%	NOUN
arjefm-1242	374	13	of	of	ADP
arjefm-1242	374	14	board	board	NOUN
arjefm-1242	374	15	positions	position	NOUN
arjefm-1242	374	16	should	should	AUX
arjefm-1242	374	17	be	be	AUX
arjefm-1242	374	18	held	hold	VERB
arjefm-1242	374	19	by	by	ADP
arjefm-1242	374	20	women	woman	NOUN
arjefm-1242	374	21	.	.	PUNCT
arjefm-1242	375	1	boards	board	NOUN
arjefm-1242	375	2	with	with	ADP
arjefm-1242	375	3	gender	gender	NOUN
arjefm-1242	375	4	diversity	diversity	NOUN
arjefm-1242	375	5	have	have	AUX
arjefm-1242	375	6	been	be	AUX
arjefm-1242	375	7	proven	prove	VERB
arjefm-1242	375	8	to	to	PART
arjefm-1242	375	9	enhance	enhance	VERB
arjefm-1242	375	10	company	company	NOUN
arjefm-1242	375	11	performance	performance	NOUN
arjefm-1242	375	12	,	,	PUNCT
arjefm-1242	375	13	present	present	ADJ
arjefm-1242	375	14	varied	varied	ADJ
arjefm-1242	375	15	perspectives	perspective	NOUN
arjefm-1242	375	16	,	,	PUNCT
arjefm-1242	375	17	and	and	CCONJ
arjefm-1242	375	18	elevate	elevate	VERB
arjefm-1242	375	19	decision	decision	NOUN
arjefm-1242	375	20	-	-	PUNCT
arjefm-1242	375	21	making	make	VERB
arjefm-1242	375	22	quality	quality	NOUN
arjefm-1242	375	23	.	.	PUNCT
arjefm-1242	376	1	supporting	support	VERB
arjefm-1242	376	2	female	female	ADJ
arjefm-1242	376	3	involvement	involvement	NOUN
arjefm-1242	376	4	also	also	ADV
arjefm-1242	376	5	fosters	foster	VERB
arjefm-1242	376	6	equality	equality	NOUN
arjefm-1242	376	7	and	and	CCONJ
arjefm-1242	376	8	aligns	align	VERB
arjefm-1242	376	9	with	with	ADP
arjefm-1242	376	10	worldwide	worldwide	ADJ
arjefm-1242	376	11	inclusivity	inclusivity	NOUN
arjefm-1242	376	12	standards	standard	NOUN
arjefm-1242	376	13	.	.	PUNCT
arjefm-1242	377	1	4	4	X
arjefm-1242	377	2	.	.	X
arjefm-1242	377	3	companies	company	NOUN
arjefm-1242	377	4	must	must	AUX
arjefm-1242	377	5	judiciously	judiciously	ADV
arjefm-1242	377	6	assess	assess	VERB
arjefm-1242	377	7	the	the	DET
arjefm-1242	377	8	size	size	NOUN
arjefm-1242	377	9	of	of	ADP
arjefm-1242	377	10	their	their	PRON
arjefm-1242	377	11	audit	audit	NOUN
arjefm-1242	377	12	committees	committee	NOUN
arjefm-1242	377	13	and	and	CCONJ
arjefm-1242	377	14	ensure	ensure	VERB
arjefm-1242	377	15	adherence	adherence	NOUN
arjefm-1242	377	16	to	to	ADP
arjefm-1242	377	17	legal	legal	ADJ
arjefm-1242	377	18	stipulations	stipulation	NOUN
arjefm-1242	377	19	,	,	PUNCT
arjefm-1242	377	20	such	such	ADJ
arjefm-1242	377	21	as	as	ADP
arjefm-1242	377	22	those	those	PRON
arjefm-1242	377	23	outlined	outline	VERB
arjefm-1242	377	24	in	in	ADP
arjefm-1242	377	25	corporate	corporate	ADJ
arjefm-1242	377	26	governance	governance	NOUN
arjefm-1242	377	27	guidelines	guideline	NOUN
arjefm-1242	377	28	.	.	PUNCT
arjefm-1242	378	1	committees	committee	NOUN
arjefm-1242	378	2	that	that	PRON
arjefm-1242	378	3	are	be	AUX
arjefm-1242	378	4	either	either	CCONJ
arjefm-1242	378	5	too	too	ADV
arjefm-1242	378	6	large	large	ADJ
arjefm-1242	378	7	or	or	CCONJ
arjefm-1242	378	8	too	too	ADV
arjefm-1242	378	9	small	small	ADJ
arjefm-1242	378	10	may	may	AUX
arjefm-1242	378	11	compromise	compromise	VERB
arjefm-1242	378	12	their	their	PRON
arjefm-1242	378	13	effectiveness	effectiveness	NOUN
arjefm-1242	378	14	.	.	PUNCT
arjefm-1242	379	1	it	it	PRON
arjefm-1242	379	2	is	be	AUX
arjefm-1242	379	3	vital	vital	ADJ
arjefm-1242	379	4	not	not	PART
arjefm-1242	379	5	just	just	ADV
arjefm-1242	379	6	to	to	PART
arjefm-1242	379	7	fulfill	fulfill	VERB
arjefm-1242	379	8	statutory	statutory	ADJ
arjefm-1242	379	9	obligations	obligation	NOUN
arjefm-1242	379	10	but	but	CCONJ
arjefm-1242	379	11	also	also	ADV
arjefm-1242	379	12	to	to	PART
arjefm-1242	379	13	ensure	ensure	VERB
arjefm-1242	379	14	that	that	SCONJ
arjefm-1242	379	15	members	member	NOUN
arjefm-1242	379	16	are	be	AUX
arjefm-1242	379	17	capable	capable	ADJ
arjefm-1242	379	18	,	,	PUNCT
arjefm-1242	379	19	independent	independent	ADJ
arjefm-1242	379	20	,	,	PUNCT
arjefm-1242	379	21	and	and	CCONJ
arjefm-1242	379	22	committed	commit	VERB
arjefm-1242	379	23	in	in	ADP
arjefm-1242	379	24	their	their	PRON
arjefm-1242	379	25	supervision	supervision	NOUN
arjefm-1242	379	26	responsibilities	responsibility	NOUN
arjefm-1242	379	27	.	.	PUNCT
arjefm-1242	380	1	references	reference	NOUN
arjefm-1242	380	2	abdullah	abdullah	PROPN
arjefm-1242	380	3	,	,	PUNCT
arjefm-1242	380	4	a.	a.	PROPN
arjefm-1242	380	5	,	,	PUNCT
arjefm-1242	380	6	khaled	khaled	PROPN
arjefm-1242	380	7	,	,	PUNCT
arjefm-1242	380	8	h.	h.	PROPN
arjefm-1242	380	9	,	,	PUNCT
arjefm-1242	380	10	&	&	CCONJ
arjefm-1242	380	11	doaa	doaa	PROPN
arjefm-1242	380	12	,	,	PUNCT
arjefm-1242	380	13	a.	a.	NOUN
arjefm-1242	380	14	(	(	PUNCT
arjefm-1242	380	15	2016	2016	NUM
arjefm-1242	380	16	)	)	PUNCT
arjefm-1242	380	17	.	.	PUNCT
arjefm-1242	381	1	corporate	corporate	ADJ
arjefm-1242	381	2	governance	governance	NOUN
arjefm-1242	381	3	and	and	CCONJ
arjefm-1242	381	4	risk	risk	NOUN
arjefm-1242	381	5	disclosure	disclosure	NOUN
arjefm-1242	381	6	:	:	PUNCT
arjefm-1242	381	7	evidence	evidence	NOUN
arjefm-1242	381	8	from	from	ADP
arjefm-1242	381	9	saudi	saudi	PROPN
arjefm-1242	381	10	arabia	arabia	PROPN
arjefm-1242	381	11	.	.	PUNCT
arjefm-1242	382	1	corporate	corporate	ADJ
arjefm-1242	382	2	ownership	ownership	NOUN
arjefm-1242	382	3	and	and	CCONJ
arjefm-1242	382	4	control	control	NOUN
arjefm-1242	382	5	journal	journal	PROPN
arjefm-1242	382	6	,	,	PUNCT
arjefm-1242	382	7	13(2	13(2	PROPN
arjefm-1242	382	8	)	)	PUNCT
arjefm-1242	382	9	,	,	PUNCT
arjefm-1242	382	10	145–166	145–166	NUM
arjefm-1242	382	11	.	.	PUNCT
arjefm-1242	383	1	abdullah	abdullah	PROPN
arjefm-1242	383	2	,	,	PUNCT
arjefm-1242	383	3	h.	h.	PROPN
arjefm-1242	383	4	,	,	PUNCT
arjefm-1242	383	5	&	&	CCONJ
arjefm-1242	383	6	valentine	valentine	PROPN
arjefm-1242	383	7	,	,	PUNCT
arjefm-1242	383	8	b.	b.	PROPN
arjefm-1242	383	9	(	(	PUNCT
arjefm-1242	383	10	2009	2009	NUM
arjefm-1242	383	11	)	)	PUNCT
arjefm-1242	383	12	.	.	PUNCT
arjefm-1242	384	1	fundamental	fundamental	ADJ
arjefm-1242	384	2	and	and	CCONJ
arjefm-1242	384	3	ethics	ethic	NOUN
arjefm-1242	384	4	theories	theory	NOUN
arjefm-1242	384	5	of	of	ADP
arjefm-1242	384	6	corporate	corporate	ADJ
arjefm-1242	384	7	governance	governance	NOUN
arjefm-1242	384	8	.	.	PUNCT
arjefm-1242	385	1	middle	middle	ADJ
arjefm-1242	385	2	eastern	eastern	ADJ
arjefm-1242	385	3	finance	finance	NOUN
arjefm-1242	385	4	and	and	CCONJ
arjefm-1242	385	5	economics	economic	NOUN
arjefm-1242	385	6	,	,	PUNCT
arjefm-1242	385	7	4(1	4(1	NOUN
arjefm-1242	385	8	)	)	PUNCT
arjefm-1242	385	9	,	,	PUNCT
arjefm-1242	385	10	89–96	89–96	NUM
arjefm-1242	385	11	.	.	PUNCT
arjefm-1242	386	1	abdullahi	abdullahi	PROPN
arjefm-1242	386	2	,	,	PUNCT
arjefm-1242	386	3	m.	m.	NOUN
arjefm-1242	386	4	(	(	PUNCT
arjefm-1242	386	5	2016	2016	NUM
arjefm-1242	386	6	)	)	PUNCT
arjefm-1242	386	7	.	.	PUNCT
arjefm-1242	387	1	firm	firm	ADJ
arjefm-1242	387	2	characteristics	characteristic	NOUN
arjefm-1242	387	3	,	,	PUNCT
arjefm-1242	387	4	governance	governance	NOUN
arjefm-1242	387	5	mechanisms	mechanism	NOUN
arjefm-1242	387	6	and	and	CCONJ
arjefm-1242	387	7	financial	financial	ADJ
arjefm-1242	387	8	performance	performance	NOUN
arjefm-1242	387	9	of	of	ADP
arjefm-1242	387	10	listed	list	VERB
arjefm-1242	387	11	building	building	NOUN
arjefm-1242	387	12	materials	material	NOUN
arjefm-1242	387	13	firms	firm	NOUN
arjefm-1242	387	14	in	in	ADP
arjefm-1242	387	15	nigeria	nigeria	PROPN
arjefm-1242	387	16	(	(	PUNCT
arjefm-1242	387	17	unpublished	unpublished	ADJ
arjefm-1242	387	18	master	master	NOUN
arjefm-1242	387	19	’s	’s	PART
arjefm-1242	387	20	dissertation	dissertation	NOUN
arjefm-1242	387	21	)	)	PUNCT
arjefm-1242	387	22	.	.	PUNCT
arjefm-1242	388	1	ahmadu	ahmadu	PROPN
arjefm-1242	388	2	bello	bello	PROPN
arjefm-1242	388	3	university	university	PROPN
arjefm-1242	388	4	,	,	PUNCT
arjefm-1242	388	5	zaria	zaria	PROPN
arjefm-1242	388	6	.	.	PUNCT
arjefm-1242	389	1	abu	abu	PROPN
arjefm-1242	389	2	,	,	PUNCT
arjefm-1242	389	3	s.	s.	PROPN
arjefm-1242	389	4	e.	e.	PROPN
arjefm-1242	389	5	(	(	PUNCT
arjefm-1242	389	6	2024	2024	NUM
arjefm-1242	389	7	)	)	PUNCT
arjefm-1242	389	8	.	.	PUNCT
arjefm-1242	390	1	audit	audit	PROPN
arjefm-1242	390	2	committee	committee	NOUN
arjefm-1242	390	3	characteristics	characteristic	NOUN
arjefm-1242	390	4	and	and	CCONJ
arjefm-1242	390	5	firm	firm	ADJ
arjefm-1242	390	6	financial	financial	ADJ
arjefm-1242	390	7	performance	performance	NOUN
arjefm-1242	390	8	of	of	ADP
arjefm-1242	390	9	quoted	quote	VERB
arjefm-1242	390	10	industrial	industrial	ADJ
arjefm-1242	390	11	goods	good	NOUN
arjefm-1242	390	12	firms	firm	NOUN
arjefm-1242	390	13	in	in	ADP
arjefm-1242	390	14	nigeria	nigeria	PROPN
arjefm-1242	390	15	.	.	PUNCT
arjefm-1242	391	1	international	international	ADJ
arjefm-1242	391	2	journal	journal	PROPN
arjefm-1242	391	3	of	of	ADP
arjefm-1242	391	4	financial	financial	ADJ
arjefm-1242	391	5	,	,	PUNCT
arjefm-1242	391	6	accounting	accounting	NOUN
arjefm-1242	391	7	,	,	PUNCT
arjefm-1242	391	8	and	and	CCONJ
arjefm-1242	391	9	management	management	NOUN
arjefm-1242	391	10	,	,	PUNCT
arjefm-1242	391	11	5(4	5(4	NUM
arjefm-1242	391	12	)	)	PUNCT
arjefm-1242	391	13	,	,	PUNCT
arjefm-1242	391	14	459–472	459–472	NUM
arjefm-1242	391	15	.	.	PUNCT
arjefm-1242	392	1	https://doi.org/10.35912/ijfam.v5i4.1718	https://doi.org/10.35912/ijfam.v5i4.1718	X
arjefm-1242	392	2	adekunle	adekunle	ADJ
arjefm-1242	392	3	,	,	PUNCT
arjefm-1242	392	4	s.	s.	PROPN
arjefm-1242	392	5	a.	a.	PROPN
arjefm-1242	392	6	,	,	PUNCT
arjefm-1242	392	7	&	&	CCONJ
arjefm-1242	392	8	aghedo	aghedo	PROPN
arjefm-1242	392	9	,	,	PUNCT
arjefm-1242	392	10	e.	e.	PROPN
arjefm-1242	392	11	m.	m.	PROPN
arjefm-1242	392	12	(	(	PUNCT
arjefm-1242	392	13	2014	2014	NUM
arjefm-1242	392	14	)	)	PUNCT
arjefm-1242	392	15	.	.	PUNCT
arjefm-1242	393	1	corporate	corporate	ADJ
arjefm-1242	393	2	governance	governance	NOUN
arjefm-1242	393	3	and	and	CCONJ
arjefm-1242	393	4	financial	financial	ADJ
arjefm-1242	393	5	performance	performance	NOUN
arjefm-1242	393	6	of	of	ADP
arjefm-1242	393	7	selected	select	VERB
arjefm-1242	393	8	quoted	quote	VERB
arjefm-1242	393	9	companies	company	NOUN
arjefm-1242	393	10	in	in	ADP
arjefm-1242	393	11	nigeria	nigeria	PROPN
arjefm-1242	393	12	.	.	PUNCT
arjefm-1242	394	1	european	european	PROPN
arjefm-1242	394	2	journal	journal	PROPN
arjefm-1242	394	3	of	of	ADP
arjefm-1242	394	4	business	business	NOUN
arjefm-1242	394	5	and	and	CCONJ
arjefm-1242	394	6	management	management	NOUN
arjefm-1242	394	7	,	,	PUNCT
arjefm-1242	394	8	6(9	6(9	NUM
arjefm-1242	394	9	)	)	PUNCT
arjefm-1242	394	10	,	,	PUNCT
arjefm-1242	394	11	2222	2222	NUM
arjefm-1242	394	12	–	–	PUNCT
arjefm-1242	394	13	2839	2839	NUM
arjefm-1242	394	14	.	.	PUNCT
arjefm-1242	395	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	395	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	396	1	https://doi.org/10.35912/ijfam.v5i4.1718	https://doi.org/10.35912/ijfam.v5i4.1718	PROPN
arjefm-1242	396	2	american	american	PROPN
arjefm-1242	396	3	research	research	PROPN
arjefm-1242	396	4	journal	journal	PROPN
arjefm-1242	396	5	of	of	ADP
arjefm-1242	396	6	economics	economic	NOUN
arjefm-1242	396	7	,	,	PUNCT
arjefm-1242	396	8	finance	finance	NOUN
arjefm-1242	396	9	and	and	CCONJ
arjefm-1242	396	10	management	management	NOUN
arjefm-1242	396	11	volume	volume	NOUN
arjefm-1242	396	12	13	13	NUM
arjefm-1242	396	13	issue	issue	NOUN
arjefm-1242	396	14	3	3	NUM
arjefm-1242	396	15	,	,	PUNCT
arjefm-1242	396	16	july	july	PROPN
arjefm-1242	396	17	-	-	PUNCT
arjefm-1242	396	18	september	september	PROPN
arjefm-1242	396	19	2025	2025	NUM
arjefm-1242	396	20	issn	issn	NOUN
arjefm-1242	396	21	:	:	PUNCT
arjefm-1242	396	22	2836	2836	NUM
arjefm-1242	396	23	-	-	SYM
arjefm-1242	396	24	9416	9416	NUM
arjefm-1242	396	25	impact	impact	NOUN
arjefm-1242	396	26	factor	factor	NOUN
arjefm-1242	396	27	:	:	PUNCT
arjefm-1242	396	28	6.41	6.41	NUM
arjefm-1242	396	29	journal	journal	NOUN
arjefm-1242	396	30	homepage	homepage	NOUN
arjefm-1242	396	31	:	:	PUNCT
arjefm-1242	396	32	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	396	33	email	email	NOUN
arjefm-1242	396	34	:	:	PUNCT
arjefm-1242	396	35	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	396	36	official	official	ADJ
arjefm-1242	396	37	journal	journal	PROPN
arjefm-1242	396	38	of	of	ADP
arjefm-1242	396	39	america	america	PROPN
arjefm-1242	396	40	serial	serial	PROPN
arjefm-1242	396	41	publication	publication	NOUN
arjefm-1242	396	42	american	american	PROPN
arjefm-1242	396	43	research	research	PROPN
arjefm-1242	396	44	journal	journal	PROPN
arjefm-1242	396	45	of	of	ADP
arjefm-1242	396	46	economics	economic	NOUN
arjefm-1242	396	47	,	,	PUNCT
arjefm-1242	396	48	finance	finance	NOUN
arjefm-1242	396	49	and	and	CCONJ
arjefm-1242	396	50	management	management	NOUN
arjefm-1242	396	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	396	52	,	,	PUNCT
arjefm-1242	396	53	email	email	NOUN
arjefm-1242	396	54	:	:	PUNCT
arjefm-1242	396	55	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	396	56	112	112	NUM
arjefm-1242	397	1	|	|	ADV
arjefm-1242	397	2	p	p	ADP
arjefm-1242	397	3	a	a	DET
arjefm-1242	397	4	g	g	NOUN
arjefm-1242	397	5	e	e	NOUN
arjefm-1242	397	6	adeusi	adeusi	PROPN
arjefm-1242	397	7	,	,	PUNCT
arjefm-1242	397	8	s.	s.	PROPN
arjefm-1242	397	9	,	,	PUNCT
arjefm-1242	397	10	akeke	akeke	NOUN
arjefm-1242	397	11	,	,	PUNCT
arjefm-1242	397	12	n.	n.	NOUN
arjefm-1242	397	13	,	,	PUNCT
arjefm-1242	397	14	aribaba	aribaba	PROPN
arjefm-1242	397	15	,	,	PUNCT
arjefm-1242	397	16	f.	f.	PROPN
arjefm-1242	397	17	,	,	PUNCT
arjefm-1242	397	18	&	&	CCONJ
arjefm-1242	397	19	adebisi	adebisi	ADJ
arjefm-1242	397	20	,	,	PUNCT
arjefm-1242	397	21	o.	o.	INTJ
arjefm-1242	397	22	(	(	PUNCT
arjefm-1242	397	23	2013	2013	NUM
arjefm-1242	397	24	)	)	PUNCT
arjefm-1242	397	25	.	.	PUNCT
arjefm-1242	398	1	corporate	corporate	ADJ
arjefm-1242	398	2	governance	governance	NOUN
arjefm-1242	398	3	and	and	CCONJ
arjefm-1242	398	4	firm	firm	ADJ
arjefm-1242	398	5	financial	financial	ADJ
arjefm-1242	398	6	performance	performance	NOUN
arjefm-1242	398	7	:	:	PUNCT
arjefm-1242	398	8	do	do	VERB
arjefm-1242	398	9	ownership	ownership	NOUN
arjefm-1242	398	10	and	and	CCONJ
arjefm-1242	398	11	board	board	NOUN
arjefm-1242	398	12	size	size	NOUN
arjefm-1242	398	13	matter	matter	NOUN
arjefm-1242	398	14	?	?	PUNCT
arjefm-1242	399	1	academic	academic	ADJ
arjefm-1242	399	2	journal	journal	NOUN
arjefm-1242	399	3	of	of	ADP
arjefm-1242	399	4	interdisciplinary	interdisciplinary	ADJ
arjefm-1242	399	5	studies	study	NOUN
arjefm-1242	399	6	,	,	PUNCT
arjefm-1242	399	7	2	2	NUM
arjefm-1242	399	8	,	,	PUNCT
arjefm-1242	399	9	251–258	251–258	NUM
arjefm-1242	399	10	.	.	PUNCT
arjefm-1242	400	1	agbim	agbim	PROPN
arjefm-1242	400	2	,	,	PUNCT
arjefm-1242	400	3	k.	k.	PROPN
arjefm-1242	400	4	c.	c.	PROPN
arjefm-1242	400	5	(	(	PUNCT
arjefm-1242	400	6	2019	2019	NUM
arjefm-1242	400	7	)	)	PUNCT
arjefm-1242	400	8	.	.	PUNCT
arjefm-1242	401	1	corporate	corporate	ADJ
arjefm-1242	401	2	governance	governance	NOUN
arjefm-1242	401	3	and	and	CCONJ
arjefm-1242	401	4	firm	firm	ADJ
arjefm-1242	401	5	performance	performance	NOUN
arjefm-1242	401	6	of	of	ADP
arjefm-1242	401	7	private	private	ADJ
arjefm-1242	401	8	family	family	NOUN
arjefm-1242	401	9	businesses	business	NOUN
arjefm-1242	401	10	in	in	ADP
arjefm-1242	401	11	south	south	PROPN
arjefm-1242	401	12	eastern	eastern	PROPN
arjefm-1242	401	13	nigeria	nigeria	PROPN
arjefm-1242	401	14	.	.	PUNCT
arjefm-1242	402	1	international	international	ADJ
arjefm-1242	402	2	journal	journal	PROPN
arjefm-1242	402	3	of	of	ADP
arjefm-1242	402	4	economics	economic	NOUN
arjefm-1242	402	5	,	,	PUNCT
arjefm-1242	402	6	business	business	NOUN
arjefm-1242	402	7	and	and	CCONJ
arjefm-1242	402	8	management	management	NOUN
arjefm-1242	402	9	studies	study	NOUN
arjefm-1242	402	10	,	,	PUNCT
arjefm-1242	402	11	6(1	6(1	NUM
arjefm-1242	402	12	)	)	PUNCT
arjefm-1242	402	13	,	,	PUNCT
arjefm-1242	402	14	50–76	50–76	NUM
arjefm-1242	402	15	.	.	PUNCT
arjefm-1242	403	1	ahmed	ahmed	PROPN
arjefm-1242	403	2	,	,	PUNCT
arjefm-1242	403	3	m.	m.	NOUN
arjefm-1242	403	4	m.	m.	NOUN
arjefm-1242	403	5	(	(	PUNCT
arjefm-1242	403	6	2018	2018	NUM
arjefm-1242	403	7	)	)	PUNCT
arjefm-1242	403	8	.	.	PUNCT
arjefm-1242	404	1	the	the	DET
arjefm-1242	404	2	impact	impact	NOUN
arjefm-1242	404	3	of	of	ADP
arjefm-1242	404	4	audit	audit	NOUN
arjefm-1242	404	5	committee	committee	NOUN
arjefm-1242	404	6	characteristics	characteristic	NOUN
arjefm-1242	404	7	on	on	ADP
arjefm-1242	404	8	firm	firm	ADJ
arjefm-1242	404	9	performance	performance	NOUN
arjefm-1242	404	10	:	:	PUNCT
arjefm-1242	404	11	evidence	evidence	NOUN
arjefm-1242	404	12	from	from	ADP
arjefm-1242	404	13	jordan	jordan	PROPN
arjefm-1242	404	14	.	.	PUNCT
arjefm-1242	405	1	research	research	NOUN
arjefm-1242	405	2	article	article	NOUN
arjefm-1242	405	3	,	,	PUNCT
arjefm-1242	405	4	22(5	22(5	NOUN
arjefm-1242	405	5	)	)	PUNCT
arjefm-1242	405	6	,	,	PUNCT
arjefm-1242	405	7	1–7	1–7	X
arjefm-1242	405	8	.	.	PUNCT
arjefm-1242	405	9	ahmad	ahmad	PROPN
arjefm-1242	405	10	,	,	PUNCT
arjefm-1242	405	11	r.	r.	PROPN
arjefm-1242	405	12	j.	j.	PROPN
arjefm-1242	405	13	(	(	PUNCT
arjefm-1242	405	14	2021	2021	NUM
arjefm-1242	405	15	)	)	PUNCT
arjefm-1242	405	16	.	.	PUNCT
arjefm-1242	406	1	the	the	DET
arjefm-1242	406	2	effect	effect	NOUN
arjefm-1242	406	3	of	of	ADP
arjefm-1242	406	4	board	board	NOUN
arjefm-1242	406	5	independence	independence	NOUN
arjefm-1242	406	6	,	,	PUNCT
arjefm-1242	406	7	board	board	NOUN
arjefm-1242	406	8	size	size	NOUN
arjefm-1242	406	9	,	,	PUNCT
arjefm-1242	406	10	and	and	CCONJ
arjefm-1242	406	11	ceo	ceo	NOUN
arjefm-1242	406	12	duality	duality	NOUN
arjefm-1242	406	13	on	on	ADP
arjefm-1242	406	14	jordanian	jordanian	ADJ
arjefm-1242	406	15	firm	firm	ADJ
arjefm-1242	406	16	performance	performance	NOUN
arjefm-1242	406	17	.	.	PUNCT
arjefm-1242	407	1	journal	journal	NOUN
arjefm-1242	407	2	of	of	ADP
arjefm-1242	407	3	advance	advance	NOUN
arjefm-1242	407	4	research	research	NOUN
arjefm-1242	407	5	in	in	ADP
arjefm-1242	407	6	business	business	NOUN
arjefm-1242	407	7	management	management	NOUN
arjefm-1242	407	8	and	and	CCONJ
arjefm-1242	407	9	accounting	accounting	NOUN
arjefm-1242	407	10	,	,	PUNCT
arjefm-1242	407	11	7(8	7(8	NUM
arjefm-1242	407	12	)	)	PUNCT
arjefm-1242	407	13	,	,	PUNCT
arjefm-1242	407	14	1	1	NUM
arjefm-1242	407	15	–	–	PUNCT
arjefm-1242	407	16	8	8	NUM
arjefm-1242	407	17	.	.	PUNCT
arjefm-1242	408	1	aifuwa	aifuwa	PROPN
arjefm-1242	408	2	,	,	PUNCT
arjefm-1242	408	3	h.	h.	PROPN
arjefm-1242	408	4	o.	o.	PROPN
arjefm-1242	408	5	(	(	PUNCT
arjefm-1242	408	6	2020	2020	NUM
arjefm-1242	408	7	)	)	PUNCT
arjefm-1242	408	8	.	.	PUNCT
arjefm-1242	409	1	sustainability	sustainability	NOUN
arjefm-1242	409	2	reporting	reporting	NOUN
arjefm-1242	409	3	and	and	CCONJ
arjefm-1242	409	4	firm	firm	ADJ
arjefm-1242	409	5	performance	performance	NOUN
arjefm-1242	409	6	in	in	ADP
arjefm-1242	409	7	developing	develop	VERB
arjefm-1242	409	8	climes	clime	NOUN
arjefm-1242	409	9	:	:	PUNCT
arjefm-1242	409	10	a	a	DET
arjefm-1242	409	11	review	review	NOUN
arjefm-1242	409	12	of	of	ADP
arjefm-1242	409	13	literature	literature	NOUN
arjefm-1242	409	14	.	.	PUNCT
arjefm-1242	410	1	copernican	copernican	PROPN
arjefm-1242	410	2	journal	journal	PROPN
arjefm-1242	410	3	of	of	ADP
arjefm-1242	410	4	finance	finance	PROPN
arjefm-1242	410	5	&	&	CCONJ
arjefm-1242	410	6	accounting	accounting	PROPN
arjefm-1242	410	7	,	,	PUNCT
arjefm-1242	410	8	9(1	9(1	NUM
arjefm-1242	410	9	)	)	PUNCT
arjefm-1242	410	10	,	,	PUNCT
arjefm-1242	410	11	9–29	9–29	PROPN
arjefm-1242	410	12	.	.	PUNCT
arjefm-1242	411	1	aifuwa	aifuwa	PROPN
arjefm-1242	411	2	,	,	PUNCT
arjefm-1242	411	3	h.	h.	PROPN
arjefm-1242	411	4	o.	o.	PROPN
arjefm-1242	411	5	,	,	PUNCT
arjefm-1242	411	6	musa	musa	PROPN
arjefm-1242	411	7	,	,	PUNCT
arjefm-1242	411	8	s.	s.	PROPN
arjefm-1242	411	9	,	,	PUNCT
arjefm-1242	411	10	&	&	CCONJ
arjefm-1242	411	11	aifuwa	aifuwa	PROPN
arjefm-1242	411	12	,	,	PUNCT
arjefm-1242	411	13	s.	s.	PROPN
arjefm-1242	411	14	a.	a.	PROPN
arjefm-1242	411	15	(	(	PUNCT
arjefm-1242	411	16	2020	2020	NUM
arjefm-1242	411	17	)	)	PUNCT
arjefm-1242	411	18	.	.	PUNCT
arjefm-1242	412	1	coronavirus	coronavirus	NOUN
arjefm-1242	412	2	pandemic	pandemic	ADJ
arjefm-1242	412	3	outbreak	outbreak	NOUN
arjefm-1242	412	4	and	and	CCONJ
arjefm-1242	412	5	firm	firm	ADJ
arjefm-1242	412	6	performance	performance	NOUN
arjefm-1242	412	7	in	in	ADP
arjefm-1242	412	8	nigeria	nigeria	PROPN
arjefm-1242	412	9	.	.	PUNCT
arjefm-1242	413	1	management	management	NOUN
arjefm-1242	413	2	and	and	CCONJ
arjefm-1242	413	3	human	human	ADJ
arjefm-1242	413	4	resource	resource	NOUN
arjefm-1242	413	5	research	research	NOUN
arjefm-1242	413	6	journal	journal	NOUN
arjefm-1242	413	7	,	,	PUNCT
arjefm-1242	413	8	9(4	9(4	NUM
arjefm-1242	413	9	)	)	PUNCT
arjefm-1242	413	10	,	,	PUNCT
arjefm-1242	413	11	15–25	15–25	NUM
arjefm-1242	413	12	.	.	PUNCT
arjefm-1242	414	1	al	al	PROPN
arjefm-1242	414	2	-	-	PUNCT
arjefm-1242	414	3	ahdal	ahdal	PROPN
arjefm-1242	414	4	,	,	PUNCT
arjefm-1242	414	5	w.	w.	PROPN
arjefm-1242	414	6	m.	m.	PROPN
arjefm-1242	414	7	,	,	PUNCT
arjefm-1242	414	8	alsamhi	alsamhi	NOUN
arjefm-1242	414	9	,	,	PUNCT
arjefm-1242	414	10	m.	m.	PROPN
arjefm-1242	414	11	h.	h.	PROPN
arjefm-1242	414	12	,	,	PUNCT
arjefm-1242	414	13	tabash	tabash	PROPN
arjefm-1242	414	14	,	,	PUNCT
arjefm-1242	414	15	m.	m.	NOUN
arjefm-1242	414	16	i.	i.	PROPN
arjefm-1242	414	17	,	,	PUNCT
arjefm-1242	414	18	&	&	CCONJ
arjefm-1242	414	19	farhan	farhan	PROPN
arjefm-1242	414	20	,	,	PUNCT
arjefm-1242	414	21	n.	n.	PROPN
arjefm-1242	414	22	h.	h.	PROPN
arjefm-1242	414	23	s.	s.	PROPN
arjefm-1242	414	24	(	(	PUNCT
arjefm-1242	414	25	2020	2020	NUM
arjefm-1242	414	26	)	)	PUNCT
arjefm-1242	414	27	.	.	PUNCT
arjefm-1242	415	1	the	the	DET
arjefm-1242	415	2	impact	impact	NOUN
arjefm-1242	415	3	of	of	ADP
arjefm-1242	415	4	corporate	corporate	ADJ
arjefm-1242	415	5	governance	governance	NOUN
arjefm-1242	415	6	on	on	ADP
arjefm-1242	415	7	financial	financial	ADJ
arjefm-1242	415	8	performance	performance	NOUN
arjefm-1242	415	9	of	of	ADP
arjefm-1242	415	10	indian	indian	ADJ
arjefm-1242	415	11	and	and	CCONJ
arjefm-1242	415	12	gcc	gcc	NOUN
arjefm-1242	415	13	listed	list	VERB
arjefm-1242	415	14	firms	firm	NOUN
arjefm-1242	415	15	:	:	PUNCT
arjefm-1242	415	16	an	an	DET
arjefm-1242	415	17	empirical	empirical	ADJ
arjefm-1242	415	18	investigation	investigation	NOUN
arjefm-1242	415	19	.	.	PUNCT
arjefm-1242	416	1	research	research	NOUN
arjefm-1242	416	2	in	in	ADP
arjefm-1242	416	3	international	international	ADJ
arjefm-1242	416	4	business	business	NOUN
arjefm-1242	416	5	and	and	CCONJ
arjefm-1242	416	6	finance	finance	NOUN
arjefm-1242	416	7	,	,	PUNCT
arjefm-1242	416	8	51	51	NUM
arjefm-1242	416	9	,	,	PUNCT
arjefm-1242	416	10	1–15	1–15	PROPN
arjefm-1242	416	11	.	.	PUNCT
arjefm-1242	416	12	ali	ali	PROPN
arjefm-1242	416	13	,	,	PUNCT
arjefm-1242	416	14	h.	h.	PROPN
arjefm-1242	416	15	,	,	PUNCT
arjefm-1242	416	16	omar	omar	PROPN
arjefm-1242	416	17	,	,	PUNCT
arjefm-1242	416	18	a.	a.	PROPN
arjefm-1242	416	19	,	,	PUNCT
arjefm-1242	416	20	&	&	CCONJ
arjefm-1242	416	21	subba	subba	PROPN
arjefm-1242	416	22	,	,	PUNCT
arjefm-1242	416	23	y.	y.	PROPN
arjefm-1242	416	24	(	(	PUNCT
arjefm-1242	416	25	2014	2014	NUM
arjefm-1242	416	26	)	)	PUNCT
arjefm-1242	416	27	.	.	PUNCT
arjefm-1242	417	1	corporate	corporate	ADJ
arjefm-1242	417	2	governance	governance	NOUN
arjefm-1242	417	3	mechanisms	mechanism	NOUN
arjefm-1242	417	4	and	and	CCONJ
arjefm-1242	417	5	firm	firm	ADJ
arjefm-1242	417	6	performance	performance	NOUN
arjefm-1242	417	7	:	:	PUNCT
arjefm-1242	417	8	evidence	evidence	NOUN
arjefm-1242	417	9	from	from	ADP
arjefm-1242	417	10	jordanian	jordanian	ADJ
arjefm-1242	417	11	and	and	CCONJ
arjefm-1242	417	12	australian	australian	ADJ
arjefm-1242	417	13	listed	list	VERB
arjefm-1242	417	14	firms	firm	NOUN
arjefm-1242	417	15	.	.	PUNCT
arjefm-1242	418	1	in	in	ADP
arjefm-1242	418	2	13th	13th	PROPN
arjefm-1242	418	3	eurasia	eurasia	PROPN
arjefm-1242	418	4	business	business	PROPN
arjefm-1242	418	5	and	and	CCONJ
arjefm-1242	418	6	economics	economic	NOUN
arjefm-1242	418	7	society	society	NOUN
arjefm-1242	418	8	(	(	PUNCT
arjefm-1242	418	9	ebes	ebe	NOUN
arjefm-1242	418	10	)	)	PUNCT
arjefm-1242	418	11	conference	conference	NOUN
arjefm-1242	418	12	proceedings	proceeding	NOUN
arjefm-1242	418	13	(	(	PUNCT
arjefm-1242	418	14	pp	pp	ADJ
arjefm-1242	418	15	.	.	PUNCT
arjefm-1242	419	1	5–7	5–7	NUM
arjefm-1242	419	2	)	)	PUNCT
arjefm-1242	419	3	.	.	PUNCT
arjefm-1242	420	1	aliya	aliya	PROPN
arjefm-1242	420	2	,	,	PUNCT
arjefm-1242	420	3	m.	m.	NOUN
arjefm-1242	420	4	(	(	PUNCT
arjefm-1242	420	5	2017	2017	NUM
arjefm-1242	420	6	)	)	PUNCT
arjefm-1242	420	7	.	.	PUNCT
arjefm-1242	421	1	effect	effect	NOUN
arjefm-1242	421	2	of	of	ADP
arjefm-1242	421	3	firm	firm	ADJ
arjefm-1242	421	4	-	-	PUNCT
arjefm-1242	421	5	specific	specific	ADJ
arjefm-1242	421	6	attributes	attribute	NOUN
arjefm-1242	421	7	on	on	ADP
arjefm-1242	421	8	finance	finance	NOUN
arjefm-1242	421	9	lease	lease	NOUN
arjefm-1242	421	10	use	use	NOUN
arjefm-1242	421	11	in	in	ADP
arjefm-1242	421	12	listed	list	VERB
arjefm-1242	421	13	non	non	ADJ
arjefm-1242	421	14	-	-	ADJ
arjefm-1242	421	15	financial	financial	ADJ
arjefm-1242	421	16	firms	firm	NOUN
arjefm-1242	421	17	in	in	ADP
arjefm-1242	421	18	nigeria	nigeria	PROPN
arjefm-1242	421	19	(	(	PUNCT
arjefm-1242	421	20	master	master	PROPN
arjefm-1242	421	21	’s	’s	PART
arjefm-1242	421	22	thesis	thesis	NOUN
arjefm-1242	421	23	)	)	PUNCT
arjefm-1242	421	24	.	.	PUNCT
arjefm-1242	422	1	ahmadu	ahmadu	PROPN
arjefm-1242	422	2	bello	bello	PROPN
arjefm-1242	422	3	university	university	PROPN
arjefm-1242	422	4	.	.	PUNCT
arjefm-1242	423	1	retrieved	retrieve	VERB
arjefm-1242	423	2	from	from	ADP
arjefm-1242	423	3	http://kubanni.abu.edu.ng/jspui/bitstream	http://kubanni.abu.edu.ng/jspui/bitstream	PROPN
arjefm-1242	423	4	al	al	PROPN
arjefm-1242	423	5	-	-	PUNCT
arjefm-1242	423	6	matari	matari	NOUN
arjefm-1242	423	7	,	,	PUNCT
arjefm-1242	423	8	y.	y.	PROPN
arjefm-1242	423	9	a.	a.	PROPN
arjefm-1242	423	10	,	,	PUNCT
arjefm-1242	423	11	al	al	PROPN
arjefm-1242	423	12	-	-	PUNCT
arjefm-1242	423	13	swidi	swidi	PROPN
arjefm-1242	423	14	,	,	PUNCT
arjefm-1242	423	15	a.	a.	PROPN
arjefm-1242	423	16	k.	k.	PROPN
arjefm-1242	423	17	,	,	PUNCT
arjefm-1242	423	18	fadzil	fadzil	PROPN
arjefm-1242	423	19	,	,	PUNCT
arjefm-1242	423	20	f.	f.	PROPN
arjefm-1242	423	21	h.	h.	PROPN
arjefm-1242	423	22	,	,	PUNCT
arjefm-1242	423	23	&	&	CCONJ
arjefm-1242	423	24	al	al	PROPN
arjefm-1242	423	25	-	-	PUNCT
arjefm-1242	423	26	matari	matari	PROPN
arjefm-1242	423	27	,	,	PUNCT
arjefm-1242	423	28	e.	e.	PROPN
arjefm-1242	423	29	m.	m.	PROPN
arjefm-1242	423	30	(	(	PUNCT
arjefm-1242	423	31	2012	2012	NUM
arjefm-1242	423	32	)	)	PUNCT
arjefm-1242	423	33	.	.	PUNCT
arjefm-1242	424	1	board	board	NOUN
arjefm-1242	424	2	of	of	ADP
arjefm-1242	424	3	directors	director	NOUN
arjefm-1242	424	4	,	,	PUNCT
arjefm-1242	424	5	audit	audit	NOUN
arjefm-1242	424	6	committees	committee	NOUN
arjefm-1242	424	7	characteristics	characteristic	NOUN
arjefm-1242	424	8	and	and	CCONJ
arjefm-1242	424	9	performance	performance	NOUN
arjefm-1242	424	10	of	of	ADP
arjefm-1242	424	11	saudi	saudi	ADJ
arjefm-1242	424	12	arabian	arabian	ADJ
arjefm-1242	424	13	listed	list	VERB
arjefm-1242	424	14	companies	company	NOUN
arjefm-1242	424	15	.	.	PUNCT
arjefm-1242	425	1	international	international	ADJ
arjefm-1242	425	2	review	review	NOUN
arjefm-1242	425	3	of	of	ADP
arjefm-1242	425	4	management	management	NOUN
arjefm-1242	425	5	and	and	CCONJ
arjefm-1242	425	6	marketing	marketing	NOUN
arjefm-1242	425	7	,	,	PUNCT
arjefm-1242	425	8	2(4	2(4	NUM
arjefm-1242	425	9	)	)	PUNCT
arjefm-1242	425	10	,	,	PUNCT
arjefm-1242	425	11	243–251	243–251	NUM
arjefm-1242	425	12	.	.	PUNCT
arjefm-1242	426	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	426	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	427	1	http://kubanni.abu.edu.ng/jspui/bitstream	http://kubanni.abu.edu.ng/jspui/bitstream	PROPN
arjefm-1242	427	2	http://kubanni.abu.edu.ng/jspui/bitstream	http://kubanni.abu.edu.ng/jspui/bitstream	PROPN
arjefm-1242	427	3	american	american	PROPN
arjefm-1242	427	4	research	research	PROPN
arjefm-1242	427	5	journal	journal	PROPN
arjefm-1242	427	6	of	of	ADP
arjefm-1242	427	7	economics	economic	NOUN
arjefm-1242	427	8	,	,	PUNCT
arjefm-1242	427	9	finance	finance	NOUN
arjefm-1242	427	10	and	and	CCONJ
arjefm-1242	427	11	management	management	NOUN
arjefm-1242	427	12	volume	volume	NOUN
arjefm-1242	427	13	13	13	NUM
arjefm-1242	427	14	issue	issue	NOUN
arjefm-1242	427	15	3	3	NUM
arjefm-1242	427	16	,	,	PUNCT
arjefm-1242	427	17	july	july	PROPN
arjefm-1242	427	18	-	-	PUNCT
arjefm-1242	427	19	september	september	PROPN
arjefm-1242	427	20	2025	2025	NUM
arjefm-1242	427	21	issn	issn	NOUN
arjefm-1242	427	22	:	:	PUNCT
arjefm-1242	427	23	2836	2836	NUM
arjefm-1242	427	24	-	-	SYM
arjefm-1242	427	25	9416	9416	NUM
arjefm-1242	427	26	impact	impact	NOUN
arjefm-1242	427	27	factor	factor	NOUN
arjefm-1242	427	28	:	:	PUNCT
arjefm-1242	427	29	6.41	6.41	NUM
arjefm-1242	427	30	journal	journal	NOUN
arjefm-1242	427	31	homepage	homepage	NOUN
arjefm-1242	427	32	:	:	PUNCT
arjefm-1242	427	33	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	427	34	email	email	NOUN
arjefm-1242	427	35	:	:	PUNCT
arjefm-1242	427	36	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	427	37	official	official	ADJ
arjefm-1242	427	38	journal	journal	PROPN
arjefm-1242	427	39	of	of	ADP
arjefm-1242	427	40	america	america	PROPN
arjefm-1242	427	41	serial	serial	PROPN
arjefm-1242	427	42	publication	publication	NOUN
arjefm-1242	427	43	american	american	PROPN
arjefm-1242	427	44	research	research	PROPN
arjefm-1242	427	45	journal	journal	PROPN
arjefm-1242	427	46	of	of	ADP
arjefm-1242	427	47	economics	economic	NOUN
arjefm-1242	427	48	,	,	PUNCT
arjefm-1242	427	49	finance	finance	NOUN
arjefm-1242	427	50	and	and	CCONJ
arjefm-1242	427	51	management	management	NOUN
arjefm-1242	427	52	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	427	53	,	,	PUNCT
arjefm-1242	427	54	email	email	NOUN
arjefm-1242	427	55	:	:	PUNCT
arjefm-1242	427	56	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	428	1	113	113	NUM
arjefm-1242	429	1	|	|	ADV
arjefm-1242	429	2	p	p	X
arjefm-1242	429	3	a	a	DET
arjefm-1242	429	4	g	g	NOUN
arjefm-1242	429	5	e	e	PROPN
arjefm-1242	429	6	al	al	PROPN
arjefm-1242	429	7	sawalqa	sawalqa	NOUN
arjefm-1242	429	8	,	,	PUNCT
arjefm-1242	429	9	f.	f.	PROPN
arjefm-1242	429	10	a.	a.	PROPN
arjefm-1242	429	11	(	(	PUNCT
arjefm-1242	429	12	2021	2021	NUM
arjefm-1242	429	13	)	)	PUNCT
arjefm-1242	429	14	.	.	PUNCT
arjefm-1242	430	1	board	board	NOUN
arjefm-1242	430	2	mechanisms	mechanism	NOUN
arjefm-1242	430	3	and	and	CCONJ
arjefm-1242	430	4	corporate	corporate	ADJ
arjefm-1242	430	5	market	market	NOUN
arjefm-1242	430	6	value	value	NOUN
arjefm-1242	430	7	:	:	PUNCT
arjefm-1242	430	8	panel	panel	NOUN
arjefm-1242	430	9	data	datum	NOUN
arjefm-1242	430	10	evidence	evidence	NOUN
arjefm-1242	430	11	from	from	ADP
arjefm-1242	430	12	jordan	jordan	PROPN
arjefm-1242	430	13	.	.	PUNCT
arjefm-1242	431	1	accounting	accounting	PROPN
arjefm-1242	431	2	,	,	PUNCT
arjefm-1242	431	3	7(2	7(2	NUM
arjefm-1242	431	4	)	)	PUNCT
arjefm-1242	431	5	,	,	PUNCT
arjefm-1242	431	6	257–268	257–268	NUM
arjefm-1242	431	7	.	.	PUNCT
arjefm-1242	432	1	amjaad	amjaad	PROPN
arjefm-1242	432	2	,	,	PUNCT
arjefm-1242	432	3	i.	i.	PROPN
arjefm-1242	432	4	a.	a.	PROPN
arjefm-1242	432	5	,	,	PUNCT
arjefm-1242	432	6	&	&	CCONJ
arjefm-1242	432	7	sulaiman	sulaiman	PROPN
arjefm-1242	432	8	,	,	PUNCT
arjefm-1242	432	9	a.	a.	NOUN
arjefm-1242	432	10	a.	a.	NOUN
arjefm-1242	432	11	(	(	PUNCT
arjefm-1242	432	12	2021	2021	NUM
arjefm-1242	432	13	)	)	PUNCT
arjefm-1242	432	14	.	.	PUNCT
arjefm-1242	433	1	the	the	DET
arjefm-1242	433	2	relationship	relationship	NOUN
arjefm-1242	433	3	between	between	ADP
arjefm-1242	433	4	corporate	corporate	ADJ
arjefm-1242	433	5	governance	governance	NOUN
arjefm-1242	433	6	and	and	CCONJ
arjefm-1242	433	7	firm	firm	ADJ
arjefm-1242	433	8	performance	performance	NOUN
arjefm-1242	433	9	:	:	PUNCT
arjefm-1242	433	10	the	the	DET
arjefm-1242	433	11	effect	effect	NOUN
arjefm-1242	433	12	of	of	ADP
arjefm-1242	433	13	internal	internal	ADJ
arjefm-1242	433	14	audit	audit	NOUN
arjefm-1242	433	15	and	and	CCONJ
arjefm-1242	433	16	enterprise	enterprise	NOUN
arjefm-1242	433	17	resource	resource	NOUN
arjefm-1242	433	18	planning	planning	NOUN
arjefm-1242	433	19	(	(	PUNCT
arjefm-1242	433	20	erp	erp	PROPN
arjefm-1242	433	21	)	)	PUNCT
arjefm-1242	433	22	.	.	PUNCT
arjefm-1242	434	1	open	open	ADJ
arjefm-1242	434	2	journal	journal	PROPN
arjefm-1242	434	3	of	of	ADP
arjefm-1242	434	4	accounting	accounting	NOUN
arjefm-1242	434	5	,	,	PUNCT
arjefm-1242	434	6	10	10	NUM
arjefm-1242	434	7	,	,	PUNCT
arjefm-1242	434	8	56–76	56–76	NUM
arjefm-1242	434	9	.	.	PUNCT
arjefm-1242	435	1	amjad	amjad	PROPN
arjefm-1242	435	2	,	,	PUNCT
arjefm-1242	435	3	a.	a.	PROPN
arjefm-1242	435	4	,	,	PUNCT
arjefm-1242	435	5	wajid	wajid	PROPN
arjefm-1242	435	6	,	,	PUNCT
arjefm-1242	435	7	a.	a.	PROPN
arjefm-1242	435	8	,	,	PUNCT
arjefm-1242	435	9	jawad	jawad	PROPN
arjefm-1242	435	10	,	,	PUNCT
arjefm-1242	435	11	a.	a.	PROPN
arjefm-1242	435	12	,	,	PUNCT
arjefm-1242	435	13	&	&	CCONJ
arjefm-1242	435	14	sabahat	sabahat	PROPN
arjefm-1242	435	15	,	,	PUNCT
arjefm-1242	435	16	n.	n.	NOUN
arjefm-1242	435	17	(	(	PUNCT
arjefm-1242	435	18	2021	2021	NUM
arjefm-1242	435	19	)	)	PUNCT
arjefm-1242	435	20	.	.	PUNCT
arjefm-1242	436	1	impact	impact	NOUN
arjefm-1242	436	2	of	of	ADP
arjefm-1242	436	3	corporate	corporate	ADJ
arjefm-1242	436	4	governance	governance	NOUN
arjefm-1242	436	5	on	on	ADP
arjefm-1242	436	6	performance	performance	NOUN
arjefm-1242	436	7	:	:	PUNCT
arjefm-1242	436	8	a	a	DET
arjefm-1242	436	9	study	study	NOUN
arjefm-1242	436	10	of	of	ADP
arjefm-1242	436	11	listed	list	VERB
arjefm-1242	436	12	firms	firm	NOUN
arjefm-1242	436	13	in	in	ADP
arjefm-1242	436	14	pakistan	pakistan	PROPN
arjefm-1242	436	15	.	.	PUNCT
arjefm-1242	437	1	munich	munich	PROPN
arjefm-1242	437	2	personal	personal	PROPN
arjefm-1242	437	3	repec	repec	PROPN
arjefm-1242	437	4	archive	archive	PROPN
arjefm-1242	437	5	,	,	PUNCT
arjefm-1242	437	6	1–13	1–13	NOUN
arjefm-1242	437	7	.	.	PUNCT
arjefm-1242	438	1	amjad	amjad	PROPN
arjefm-1242	438	2	,	,	PUNCT
arjefm-1242	438	3	a.	a.	PROPN
arjefm-1242	438	4	,	,	PUNCT
arjefm-1242	438	5	wajid	wajid	PROPN
arjefm-1242	438	6	,	,	PUNCT
arjefm-1242	438	7	a.	a.	PROPN
arjefm-1242	438	8	,	,	PUNCT
arjefm-1242	438	9	jawad	jawad	PROPN
arjefm-1242	438	10	,	,	PUNCT
arjefm-1242	438	11	a.	a.	PROPN
arjefm-1242	438	12	,	,	PUNCT
arjefm-1242	438	13	&	&	CCONJ
arjefm-1242	438	14	sabahat	sabahat	PROPN
arjefm-1242	438	15	,	,	PUNCT
arjefm-1242	438	16	n.	n.	NOUN
arjefm-1242	438	17	(	(	PUNCT
arjefm-1242	438	18	2022	2022	NUM
arjefm-1242	438	19	)	)	PUNCT
arjefm-1242	438	20	.	.	PUNCT
arjefm-1242	439	1	yoke	yoke	NOUN
arjefm-1242	439	2	of	of	ADP
arjefm-1242	439	3	corporate	corporate	ADJ
arjefm-1242	439	4	governance	governance	NOUN
arjefm-1242	439	5	and	and	CCONJ
arjefm-1242	439	6	firm	firm	ADJ
arjefm-1242	439	7	performance	performance	NOUN
arjefm-1242	439	8	:	:	PUNCT
arjefm-1242	439	9	a	a	DET
arjefm-1242	439	10	study	study	NOUN
arjefm-1242	439	11	of	of	ADP
arjefm-1242	439	12	listed	list	VERB
arjefm-1242	439	13	firms	firm	NOUN
arjefm-1242	439	14	in	in	ADP
arjefm-1242	439	15	pakistan	pakistan	PROPN
arjefm-1242	439	16	.	.	PUNCT
arjefm-1242	440	1	indian	indian	PROPN
arjefm-1242	440	2	journal	journal	PROPN
arjefm-1242	440	3	of	of	ADP
arjefm-1242	440	4	commerce	commerce	PROPN
arjefm-1242	440	5	&	&	CCONJ
arjefm-1242	440	6	management	management	PROPN
arjefm-1242	440	7	studies	study	NOUN
arjefm-1242	440	8	,	,	PUNCT
arjefm-1242	440	9	8(1	8(1	NOUN
arjefm-1242	440	10	)	)	PUNCT
arjefm-1242	440	11	,	,	PUNCT
arjefm-1242	440	12	1–11	1–11	PROPN
arjefm-1242	440	13	.	.	PUNCT
arjefm-1242	441	1	arfken	arfken	PROPN
arjefm-1242	441	2	,	,	PUNCT
arjefm-1242	441	3	d.	d.	PROPN
arjefm-1242	441	4	e.	e.	PROPN
arjefm-1242	441	5	,	,	PUNCT
arjefm-1242	441	6	bellar	bellar	PROPN
arjefm-1242	441	7	,	,	PUNCT
arjefm-1242	441	8	s.	s.	PROPN
arjefm-1242	441	9	l.	l.	PROPN
arjefm-1242	441	10	,	,	PUNCT
arjefm-1242	441	11	&	&	CCONJ
arjefm-1242	441	12	helms	helm	NOUN
arjefm-1242	441	13	,	,	PUNCT
arjefm-1242	441	14	m.	m.	NOUN
arjefm-1242	441	15	m.	m.	NOUN
arjefm-1242	441	16	(	(	PUNCT
arjefm-1242	441	17	2004	2004	NUM
arjefm-1242	441	18	)	)	PUNCT
arjefm-1242	441	19	.	.	PUNCT
arjefm-1242	442	1	the	the	DET
arjefm-1242	442	2	ultimate	ultimate	ADJ
arjefm-1242	442	3	glass	glass	NOUN
arjefm-1242	442	4	ceiling	ceiling	NOUN
arjefm-1242	442	5	revisited	revisit	VERB
arjefm-1242	442	6	:	:	PUNCT
arjefm-1242	442	7	the	the	DET
arjefm-1242	442	8	presence	presence	NOUN
arjefm-1242	442	9	of	of	ADP
arjefm-1242	442	10	women	woman	NOUN
arjefm-1242	442	11	on	on	ADP
arjefm-1242	442	12	corporate	corporate	ADJ
arjefm-1242	442	13	boards	board	NOUN
arjefm-1242	442	14	.	.	PUNCT
arjefm-1242	443	1	journal	journal	NOUN
arjefm-1242	443	2	of	of	ADP
arjefm-1242	443	3	business	business	NOUN
arjefm-1242	443	4	ethics	ethic	NOUN
arjefm-1242	443	5	,	,	PUNCT
arjefm-1242	443	6	50(2	50(2	NUM
arjefm-1242	443	7	)	)	PUNCT
arjefm-1242	443	8	,	,	PUNCT
arjefm-1242	443	9	177–186	177–186	NUM
arjefm-1242	443	10	.	.	PUNCT
arjefm-1242	444	1	osuagwu	osuagwu	PROPN
arjefm-1242	444	2	,	,	PUNCT
arjefm-1242	444	3	g.	g.	PROPN
arjefm-1242	444	4	(	(	PUNCT
arjefm-1242	444	5	2013	2013	NUM
arjefm-1242	444	6	)	)	PUNCT
arjefm-1242	444	7	.	.	PUNCT
arjefm-1242	445	1	implication	implication	NOUN
arjefm-1242	445	2	of	of	ADP
arjefm-1242	445	3	corporate	corporate	ADJ
arjefm-1242	445	4	governance	governance	NOUN
arjefm-1242	445	5	on	on	ADP
arjefm-1242	445	6	the	the	DET
arjefm-1242	445	7	performance	performance	NOUN
arjefm-1242	445	8	of	of	ADP
arjefm-1242	445	9	deposit	deposit	NOUN
arjefm-1242	445	10	money	money	NOUN
arjefm-1242	445	11	banks	bank	NOUN
arjefm-1242	445	12	in	in	ADP
arjefm-1242	445	13	nigeria	nigeria	PROPN
arjefm-1242	445	14	.	.	PUNCT
arjefm-1242	446	1	arabian	arabian	ADJ
arjefm-1242	446	2	journal	journal	PROPN
arjefm-1242	446	3	of	of	ADP
arjefm-1242	446	4	business	business	PROPN
arjefm-1242	446	5	&	&	CCONJ
arjefm-1242	446	6	management	management	PROPN
arjefm-1242	446	7	review	review	PROPN
arjefm-1242	446	8	,	,	PUNCT
arjefm-1242	446	9	2(10	2(10	NUM
arjefm-1242	446	10	)	)	PUNCT
arjefm-1242	446	11	,	,	PUNCT
arjefm-1242	446	12	22–45	22–45	NUM
arjefm-1242	446	13	.	.	PUNCT
arjefm-1242	446	14	awodiran	awodiran	PROPN
arjefm-1242	446	15	,	,	PUNCT
arjefm-1242	446	16	m.	m.	NOUN
arjefm-1242	446	17	a.	a.	NOUN
arjefm-1242	446	18	(	(	PUNCT
arjefm-1242	446	19	2019	2019	NUM
arjefm-1242	446	20	)	)	PUNCT
arjefm-1242	446	21	.	.	PUNCT
arjefm-1242	447	1	corporate	corporate	ADJ
arjefm-1242	447	2	governance	governance	NOUN
arjefm-1242	447	3	and	and	CCONJ
arjefm-1242	447	4	financial	financial	ADJ
arjefm-1242	447	5	performance	performance	NOUN
arjefm-1242	447	6	of	of	ADP
arjefm-1242	447	7	listed	list	VERB
arjefm-1242	447	8	consumer	consumer	NOUN
arjefm-1242	447	9	goods	good	NOUN
arjefm-1242	447	10	firms	firm	NOUN
arjefm-1242	447	11	in	in	ADP
arjefm-1242	447	12	nigeria	nigeria	PROPN
arjefm-1242	447	13	.	.	PUNCT
arjefm-1242	448	1	nigerian	nigerian	ADJ
arjefm-1242	448	2	studies	study	NOUN
arjefm-1242	448	3	in	in	ADP
arjefm-1242	448	4	economics	economic	NOUN
arjefm-1242	448	5	and	and	CCONJ
arjefm-1242	448	6	management	management	NOUN
arjefm-1242	448	7	sciences	science	NOUN
arjefm-1242	448	8	,	,	PUNCT
arjefm-1242	448	9	2(1	2(1	NUM
arjefm-1242	448	10	)	)	PUNCT
arjefm-1242	448	11	,	,	PUNCT
arjefm-1242	448	12	1–8	1–8	X
arjefm-1242	448	13	.	.	PUNCT
arjefm-1242	448	14	azegele	azegele	PROPN
arjefm-1242	448	15	,	,	PUNCT
arjefm-1242	448	16	m.	m.	NOUN
arjefm-1242	448	17	,	,	PUNCT
arjefm-1242	448	18	okeyo	okeyo	PROPN
arjefm-1242	448	19	,	,	PUNCT
arjefm-1242	448	20	w.	w.	PROPN
arjefm-1242	448	21	,	,	PUNCT
arjefm-1242	448	22	&	&	CCONJ
arjefm-1242	448	23	nyambegera	nyambegera	PROPN
arjefm-1242	448	24	,	,	PUNCT
arjefm-1242	448	25	s.	s.	PROPN
arjefm-1242	448	26	(	(	PUNCT
arjefm-1242	448	27	2021	2021	NUM
arjefm-1242	448	28	)	)	PUNCT
arjefm-1242	448	29	.	.	PUNCT
arjefm-1242	449	1	the	the	DET
arjefm-1242	449	2	relationship	relationship	NOUN
arjefm-1242	449	3	between	between	ADP
arjefm-1242	449	4	corporate	corporate	ADJ
arjefm-1242	449	5	governance	governance	NOUN
arjefm-1242	449	6	and	and	CCONJ
arjefm-1242	449	7	organizational	organizational	ADJ
arjefm-1242	449	8	performance	performance	NOUN
arjefm-1242	449	9	of	of	ADP
arjefm-1242	449	10	insurance	insurance	NOUN
arjefm-1242	449	11	companies	company	NOUN
arjefm-1242	449	12	in	in	ADP
arjefm-1242	449	13	kenya	kenya	PROPN
arjefm-1242	449	14	.	.	PUNCT
arjefm-1242	450	1	journal	journal	PROPN
arjefm-1242	450	2	of	of	ADP
arjefm-1242	450	3	public	public	ADJ
arjefm-1242	450	4	policy	policy	NOUN
arjefm-1242	450	5	&	&	CCONJ
arjefm-1242	450	6	governance	governance	NOUN
arjefm-1242	450	7	,	,	PUNCT
arjefm-1242	450	8	5(3	5(3	NUM
arjefm-1242	450	9	)	)	PUNCT
arjefm-1242	450	10	,	,	PUNCT
arjefm-1242	450	11	21–36	21–36	NUM
arjefm-1242	450	12	.	.	PUNCT
arjefm-1242	451	1	babatunde	babatunde	PROPN
arjefm-1242	451	2	,	,	PUNCT
arjefm-1242	451	3	m.	m.	NOUN
arjefm-1242	451	4	a.	a.	PROPN
arjefm-1242	451	5	,	,	PUNCT
arjefm-1242	451	6	&	&	CCONJ
arjefm-1242	451	7	adebiyi	adebiyi	NOUN
arjefm-1242	451	8	,	,	PUNCT
arjefm-1242	451	9	m.	m.	NOUN
arjefm-1242	451	10	a.	a.	NOUN
arjefm-1242	451	11	(	(	PUNCT
arjefm-1242	451	12	2014	2014	NUM
arjefm-1242	451	13	)	)	PUNCT
arjefm-1242	451	14	.	.	PUNCT
arjefm-1242	452	1	corporate	corporate	ADJ
arjefm-1242	452	2	governance	governance	NOUN
arjefm-1242	452	3	and	and	CCONJ
arjefm-1242	452	4	firm	firm	ADJ
arjefm-1242	452	5	performance	performance	NOUN
arjefm-1242	452	6	in	in	ADP
arjefm-1242	452	7	nigeria	nigeria	PROPN
arjefm-1242	452	8	.	.	PUNCT
arjefm-1242	453	1	international	international	ADJ
arjefm-1242	453	2	journal	journal	PROPN
arjefm-1242	453	3	of	of	ADP
arjefm-1242	453	4	business	business	NOUN
arjefm-1242	453	5	and	and	CCONJ
arjefm-1242	453	6	economic	economic	ADJ
arjefm-1242	453	7	research	research	NOUN
arjefm-1242	453	8	,	,	PUNCT
arjefm-1242	453	9	2(1	2(1	NUM
arjefm-1242	453	10	)	)	PUNCT
arjefm-1242	453	11	,	,	PUNCT
arjefm-1242	453	12	1–11	1–11	PROPN
arjefm-1242	453	13	.	.	PUNCT
arjefm-1242	454	1	bhagat	bhagat	PROPN
arjefm-1242	454	2	,	,	PUNCT
arjefm-1242	454	3	s.	s.	PROPN
arjefm-1242	454	4	,	,	PUNCT
arjefm-1242	454	5	&	&	CCONJ
arjefm-1242	454	6	bolton	bolton	PROPN
arjefm-1242	454	7	,	,	PUNCT
arjefm-1242	454	8	b.	b.	PROPN
arjefm-1242	454	9	(	(	PUNCT
arjefm-1242	454	10	2008	2008	NUM
arjefm-1242	454	11	)	)	PUNCT
arjefm-1242	454	12	.	.	PUNCT
arjefm-1242	455	1	corporate	corporate	ADJ
arjefm-1242	455	2	governance	governance	NOUN
arjefm-1242	455	3	and	and	CCONJ
arjefm-1242	455	4	firm	firm	ADJ
arjefm-1242	455	5	performance	performance	NOUN
arjefm-1242	455	6	.	.	PUNCT
arjefm-1242	456	1	journal	journal	NOUN
arjefm-1242	456	2	of	of	ADP
arjefm-1242	456	3	corporate	corporate	ADJ
arjefm-1242	456	4	finance	finance	NOUN
arjefm-1242	456	5	,	,	PUNCT
arjefm-1242	456	6	14(3	14(3	NUM
arjefm-1242	456	7	)	)	PUNCT
arjefm-1242	456	8	,	,	PUNCT
arjefm-1242	456	9	257–273	257–273	NUM
arjefm-1242	456	10	.	.	PUNCT
arjefm-1242	457	1	bouaziz	bouaziz	PROPN
arjefm-1242	457	2	,	,	PUNCT
arjefm-1242	457	3	z.	z.	PROPN
arjefm-1242	457	4	(	(	PUNCT
arjefm-1242	457	5	2012	2012	NUM
arjefm-1242	457	6	)	)	PUNCT
arjefm-1242	457	7	.	.	PUNCT
arjefm-1242	458	1	the	the	DET
arjefm-1242	458	2	impact	impact	NOUN
arjefm-1242	458	3	of	of	ADP
arjefm-1242	458	4	the	the	DET
arjefm-1242	458	5	presence	presence	NOUN
arjefm-1242	458	6	of	of	ADP
arjefm-1242	458	7	audit	audit	NOUN
arjefm-1242	458	8	committees	committee	NOUN
arjefm-1242	458	9	on	on	ADP
arjefm-1242	458	10	the	the	DET
arjefm-1242	458	11	financial	financial	ADJ
arjefm-1242	458	12	performance	performance	NOUN
arjefm-1242	458	13	of	of	ADP
arjefm-1242	458	14	tunisian	tunisian	ADJ
arjefm-1242	458	15	companies	company	NOUN
arjefm-1242	458	16	.	.	PUNCT
arjefm-1242	459	1	international	international	ADJ
arjefm-1242	459	2	journal	journal	PROPN
arjefm-1242	459	3	of	of	ADP
arjefm-1242	459	4	management	management	PROPN
arjefm-1242	459	5	&	&	CCONJ
arjefm-1242	459	6	business	business	NOUN
arjefm-1242	459	7	studies	study	NOUN
arjefm-1242	459	8	,	,	PUNCT
arjefm-1242	459	9	2(4	2(4	NUM
arjefm-1242	459	10	)	)	PUNCT
arjefm-1242	459	11	,	,	PUNCT
arjefm-1242	459	12	57–64	57–64	NUM
arjefm-1242	459	13	.	.	PUNCT
arjefm-1242	460	1	chijioke	chijioke	NOUN
arjefm-1242	460	2	-	-	PUNCT
arjefm-1242	460	3	mgbame	mgbame	NOUN
arjefm-1242	460	4	,	,	PUNCT
arjefm-1242	460	5	m.	m.	NOUN
arjefm-1242	460	6	a.	a.	PROPN
arjefm-1242	460	7	,	,	PUNCT
arjefm-1242	460	8	mgbame	mgbame	PROPN
arjefm-1242	460	9	,	,	PUNCT
arjefm-1242	460	10	c.	c.	PROPN
arjefm-1242	460	11	o.	o.	PROPN
arjefm-1242	460	12	,	,	PUNCT
arjefm-1242	460	13	&	&	CCONJ
arjefm-1242	460	14	yekini	yekini	PROPN
arjefm-1242	460	15	,	,	PUNCT
arjefm-1242	460	16	s.	s.	PROPN
arjefm-1242	460	17	(	(	PUNCT
arjefm-1242	460	18	2017	2017	NUM
arjefm-1242	460	19	)	)	PUNCT
arjefm-1242	460	20	.	.	PUNCT
arjefm-1242	461	1	corporate	corporate	ADJ
arjefm-1242	461	2	governance	governance	NOUN
arjefm-1242	461	3	mechanisms	mechanism	NOUN
arjefm-1242	461	4	and	and	CCONJ
arjefm-1242	461	5	earnings	earning	NOUN
arjefm-1242	461	6	management	management	NOUN
arjefm-1242	461	7	in	in	ADP
arjefm-1242	461	8	nigerian	nigerian	ADJ
arjefm-1242	461	9	banks	bank	NOUN
arjefm-1242	461	10	.	.	PUNCT
arjefm-1242	462	1	accounting	accounting	NOUN
arjefm-1242	462	2	and	and	CCONJ
arjefm-1242	462	3	taxation	taxation	NOUN
arjefm-1242	462	4	review	review	NOUN
arjefm-1242	462	5	,	,	PUNCT
arjefm-1242	462	6	1(1	1(1	NUM
arjefm-1242	462	7	)	)	PUNCT
arjefm-1242	462	8	,	,	PUNCT
arjefm-1242	462	9	48–63	48–63	NUM
arjefm-1242	462	10	.	.	PUNCT
arjefm-1242	463	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	463	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	464	1	american	american	PROPN
arjefm-1242	464	2	research	research	PROPN
arjefm-1242	464	3	journal	journal	PROPN
arjefm-1242	464	4	of	of	ADP
arjefm-1242	464	5	economics	economic	NOUN
arjefm-1242	464	6	,	,	PUNCT
arjefm-1242	464	7	finance	finance	NOUN
arjefm-1242	464	8	and	and	CCONJ
arjefm-1242	464	9	management	management	NOUN
arjefm-1242	464	10	volume	volume	NOUN
arjefm-1242	464	11	13	13	NUM
arjefm-1242	464	12	issue	issue	NOUN
arjefm-1242	464	13	3	3	NUM
arjefm-1242	464	14	,	,	PUNCT
arjefm-1242	464	15	july	july	PROPN
arjefm-1242	464	16	-	-	PUNCT
arjefm-1242	464	17	september	september	PROPN
arjefm-1242	464	18	2025	2025	NUM
arjefm-1242	464	19	issn	issn	NOUN
arjefm-1242	464	20	:	:	PUNCT
arjefm-1242	464	21	2836	2836	NUM
arjefm-1242	464	22	-	-	SYM
arjefm-1242	464	23	9416	9416	NUM
arjefm-1242	464	24	impact	impact	NOUN
arjefm-1242	464	25	factor	factor	NOUN
arjefm-1242	464	26	:	:	PUNCT
arjefm-1242	464	27	6.41	6.41	NUM
arjefm-1242	464	28	journal	journal	NOUN
arjefm-1242	464	29	homepage	homepage	NOUN
arjefm-1242	464	30	:	:	PUNCT
arjefm-1242	464	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	464	32	email	email	NOUN
arjefm-1242	464	33	:	:	PUNCT
arjefm-1242	464	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	464	35	official	official	ADJ
arjefm-1242	464	36	journal	journal	PROPN
arjefm-1242	464	37	of	of	ADP
arjefm-1242	464	38	america	america	PROPN
arjefm-1242	464	39	serial	serial	PROPN
arjefm-1242	464	40	publication	publication	NOUN
arjefm-1242	464	41	american	american	PROPN
arjefm-1242	464	42	research	research	PROPN
arjefm-1242	464	43	journal	journal	PROPN
arjefm-1242	464	44	of	of	ADP
arjefm-1242	464	45	economics	economic	NOUN
arjefm-1242	464	46	,	,	PUNCT
arjefm-1242	464	47	finance	finance	NOUN
arjefm-1242	464	48	and	and	CCONJ
arjefm-1242	464	49	management	management	NOUN
arjefm-1242	464	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	464	51	,	,	PUNCT
arjefm-1242	464	52	email	email	NOUN
arjefm-1242	464	53	:	:	PUNCT
arjefm-1242	464	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	465	1	114	114	NUM
arjefm-1242	466	1	|	|	ADV
arjefm-1242	466	2	p	p	X
arjefm-1242	466	3	a	a	DET
arjefm-1242	466	4	g	g	PROPN
arjefm-1242	466	5	e	e	PROPN
arjefm-1242	466	6	dabor	dabor	NOUN
arjefm-1242	466	7	,	,	PUNCT
arjefm-1242	466	8	a.	a.	PROPN
arjefm-1242	466	9	o.	o.	PROPN
arjefm-1242	466	10	,	,	PUNCT
arjefm-1242	466	11	&	&	CCONJ
arjefm-1242	466	12	adeyemi	adeyemi	ADV
arjefm-1242	466	13	,	,	PUNCT
arjefm-1242	466	14	s.	s.	PROPN
arjefm-1242	466	15	b.	b.	PROPN
arjefm-1242	466	16	(	(	PUNCT
arjefm-1242	466	17	2009	2009	NUM
arjefm-1242	466	18	)	)	PUNCT
arjefm-1242	466	19	.	.	PUNCT
arjefm-1242	467	1	corporate	corporate	ADJ
arjefm-1242	467	2	governance	governance	NOUN
arjefm-1242	467	3	and	and	CCONJ
arjefm-1242	467	4	the	the	DET
arjefm-1242	467	5	credibility	credibility	NOUN
arjefm-1242	467	6	of	of	ADP
arjefm-1242	467	7	financial	financial	ADJ
arjefm-1242	467	8	statements	statement	NOUN
arjefm-1242	467	9	in	in	ADP
arjefm-1242	467	10	nigeria	nigeria	PROPN
arjefm-1242	467	11	.	.	PUNCT
arjefm-1242	468	1	journal	journal	PROPN
arjefm-1242	468	2	of	of	ADP
arjefm-1242	468	3	business	business	NOUN
arjefm-1242	468	4	systems	system	NOUN
arjefm-1242	468	5	,	,	PUNCT
arjefm-1242	468	6	governance	governance	NOUN
arjefm-1242	468	7	and	and	CCONJ
arjefm-1242	468	8	ethics	ethic	NOUN
arjefm-1242	468	9	,	,	PUNCT
arjefm-1242	468	10	4(1	4(1	NOUN
arjefm-1242	468	11	)	)	PUNCT
arjefm-1242	468	12	,	,	PUNCT
arjefm-1242	468	13	13–24	13–24	NUM
arjefm-1242	468	14	.	.	PUNCT
arjefm-1242	469	1	dalton	dalton	PROPN
arjefm-1242	469	2	,	,	PUNCT
arjefm-1242	469	3	d.	d.	PROPN
arjefm-1242	469	4	r.	r.	PROPN
arjefm-1242	469	5	,	,	PUNCT
arjefm-1242	469	6	daily	daily	ADV
arjefm-1242	469	7	,	,	PUNCT
arjefm-1242	469	8	c.	c.	PROPN
arjefm-1242	469	9	m.	m.	PROPN
arjefm-1242	469	10	,	,	PUNCT
arjefm-1242	469	11	johnson	johnson	PROPN
arjefm-1242	469	12	,	,	PUNCT
arjefm-1242	469	13	j.	j.	PROPN
arjefm-1242	469	14	l.	l.	PROPN
arjefm-1242	469	15	,	,	PUNCT
arjefm-1242	469	16	&	&	CCONJ
arjefm-1242	469	17	ellstrand	ellstrand	PROPN
arjefm-1242	469	18	,	,	PUNCT
arjefm-1242	469	19	a.	a.	PROPN
arjefm-1242	469	20	e.	e.	PROPN
arjefm-1242	469	21	(	(	PUNCT
arjefm-1242	469	22	1999	1999	NUM
arjefm-1242	469	23	)	)	PUNCT
arjefm-1242	469	24	.	.	PUNCT
arjefm-1242	470	1	number	number	NOUN
arjefm-1242	470	2	of	of	ADP
arjefm-1242	470	3	directors	director	NOUN
arjefm-1242	470	4	and	and	CCONJ
arjefm-1242	470	5	financial	financial	ADJ
arjefm-1242	470	6	performance	performance	NOUN
arjefm-1242	470	7	:	:	PUNCT
arjefm-1242	470	8	a	a	DET
arjefm-1242	470	9	meta	meta	ADJ
arjefm-1242	470	10	-	-	PUNCT
arjefm-1242	470	11	analysis	analysis	NOUN
arjefm-1242	470	12	.	.	PUNCT
arjefm-1242	471	1	academy	academy	PROPN
arjefm-1242	471	2	of	of	ADP
arjefm-1242	471	3	management	management	PROPN
arjefm-1242	471	4	journal	journal	NOUN
arjefm-1242	471	5	,	,	PUNCT
arjefm-1242	471	6	42(6	42(6	NOUN
arjefm-1242	471	7	)	)	PUNCT
arjefm-1242	471	8	,	,	PUNCT
arjefm-1242	471	9	674–686	674–686	NUM
arjefm-1242	471	10	.	.	PUNCT
arjefm-1242	472	1	dwivedi	dwivedi	PROPN
arjefm-1242	472	2	,	,	PUNCT
arjefm-1242	472	3	n.	n.	NOUN
arjefm-1242	472	4	,	,	PUNCT
arjefm-1242	472	5	&	&	CCONJ
arjefm-1242	472	6	jain	jain	PROPN
arjefm-1242	472	7	,	,	PUNCT
arjefm-1242	472	8	a.	a.	PROPN
arjefm-1242	472	9	k.	k.	PROPN
arjefm-1242	472	10	(	(	PUNCT
arjefm-1242	472	11	2005	2005	NUM
arjefm-1242	472	12	)	)	PUNCT
arjefm-1242	472	13	.	.	PUNCT
arjefm-1242	473	1	corporate	corporate	ADJ
arjefm-1242	473	2	governance	governance	NOUN
arjefm-1242	473	3	and	and	CCONJ
arjefm-1242	473	4	performance	performance	NOUN
arjefm-1242	473	5	of	of	ADP
arjefm-1242	473	6	indian	indian	ADJ
arjefm-1242	473	7	firms	firm	NOUN
arjefm-1242	473	8	:	:	PUNCT
arjefm-1242	473	9	the	the	DET
arjefm-1242	473	10	effect	effect	NOUN
arjefm-1242	473	11	of	of	ADP
arjefm-1242	473	12	board	board	NOUN
arjefm-1242	473	13	size	size	NOUN
arjefm-1242	473	14	and	and	CCONJ
arjefm-1242	473	15	ownership	ownership	NOUN
arjefm-1242	473	16	.	.	PUNCT
arjefm-1242	474	1	employee	employee	NOUN
arjefm-1242	474	2	responsibilities	responsibility	NOUN
arjefm-1242	474	3	and	and	CCONJ
arjefm-1242	474	4	rights	right	NOUN
arjefm-1242	474	5	journal	journal	NOUN
arjefm-1242	474	6	,	,	PUNCT
arjefm-1242	474	7	17(3	17(3	NUM
arjefm-1242	474	8	)	)	PUNCT
arjefm-1242	474	9	,	,	PUNCT
arjefm-1242	474	10	161–172	161–172	NUM
arjefm-1242	474	11	.	.	PUNCT
arjefm-1242	475	1	eke	eke	PROPN
arjefm-1242	475	2	r.i	r.i	PROPN
arjefm-1242	475	3	and	and	CCONJ
arjefm-1242	475	4	sado	sado	NOUN
arjefm-1242	475	5	t.	t.	PROPN
arjefm-1242	475	6	e	e	PROPN
arjefm-1242	475	7	(	(	PUNCT
arjefm-1242	475	8	2022	2022	NUM
arjefm-1242	475	9	)	)	PUNCT
arjefm-1242	475	10	.	.	PUNCT
arjefm-1242	476	1	corporate	corporate	ADJ
arjefm-1242	476	2	governance	governance	NOUN
arjefm-1242	476	3	attributes	attribute	NOUN
arjefm-1242	476	4	and	and	CCONJ
arjefm-1242	476	5	agency	agency	NOUN
arjefm-1242	476	6	costs	cost	NOUN
arjefm-1242	476	7	in	in	ADP
arjefm-1242	476	8	nigeria	nigeria	PROPN
arjefm-1242	476	9	.	.	PUNCT
arjefm-1242	477	1	journal	journal	PROPN
arjefm-1242	477	2	of	of	ADP
arjefm-1242	477	3	banking	banking	NOUN
arjefm-1242	477	4	&	&	CCONJ
arjefm-1242	477	5	insurance	insurance	NOUN
arjefm-1242	477	6	research.11	research.11	NOUN
arjefm-1242	477	7	(	(	PUNCT
arjefm-1242	477	8	2	2	NUM
arjefm-1242	477	9	)	)	PUNCT
arjefm-1242	477	10	,	,	PUNCT
arjefm-1242	477	11	1	1	NUM
arjefm-1242	477	12	-	-	SYM
arjefm-1242	477	13	10	10	NUM
arjefm-1242	477	14	.	.	PUNCT
arjefm-1242	478	1	fama	fama	PROPN
arjefm-1242	478	2	,	,	PUNCT
arjefm-1242	478	3	e.	e.	PROPN
arjefm-1242	478	4	f.	f.	PROPN
arjefm-1242	478	5	,	,	PUNCT
arjefm-1242	478	6	&	&	CCONJ
arjefm-1242	478	7	jensen	jensen	PROPN
arjefm-1242	478	8	,	,	PUNCT
arjefm-1242	478	9	m.	m.	PROPN
arjefm-1242	478	10	c.	c.	PROPN
arjefm-1242	478	11	(	(	PUNCT
arjefm-1242	478	12	1983	1983	NUM
arjefm-1242	478	13	)	)	PUNCT
arjefm-1242	478	14	.	.	PUNCT
arjefm-1242	479	1	separation	separation	NOUN
arjefm-1242	479	2	of	of	ADP
arjefm-1242	479	3	ownership	ownership	NOUN
arjefm-1242	479	4	and	and	CCONJ
arjefm-1242	479	5	control	control	NOUN
arjefm-1242	479	6	.	.	PUNCT
arjefm-1242	480	1	the	the	DET
arjefm-1242	480	2	journal	journal	NOUN
arjefm-1242	480	3	of	of	ADP
arjefm-1242	480	4	law	law	NOUN
arjefm-1242	480	5	and	and	CCONJ
arjefm-1242	480	6	economics	economic	NOUN
arjefm-1242	480	7	,	,	PUNCT
arjefm-1242	480	8	26(2	26(2	NUM
arjefm-1242	480	9	)	)	PUNCT
arjefm-1242	480	10	,	,	PUNCT
arjefm-1242	480	11	301–325	301–325	NUM
arjefm-1242	480	12	.	.	PUNCT
arjefm-1242	480	13	fodio	fodio	PROPN
arjefm-1242	480	14	,	,	PUNCT
arjefm-1242	480	15	m.	m.	NOUN
arjefm-1242	480	16	i.	i.	PROPN
arjefm-1242	480	17	,	,	PUNCT
arjefm-1242	480	18	&	&	CCONJ
arjefm-1242	480	19	oba	oba	PROPN
arjefm-1242	480	20	,	,	PUNCT
arjefm-1242	480	21	v.	v.	PROPN
arjefm-1242	480	22	c.	c.	PROPN
arjefm-1242	480	23	(	(	PUNCT
arjefm-1242	480	24	2012	2012	NUM
arjefm-1242	480	25	)	)	PUNCT
arjefm-1242	480	26	.	.	PUNCT
arjefm-1242	481	1	gender	gender	NOUN
arjefm-1242	481	2	diversity	diversity	NOUN
arjefm-1242	481	3	in	in	ADP
arjefm-1242	481	4	the	the	DET
arjefm-1242	481	5	boardroom	boardroom	NOUN
arjefm-1242	481	6	and	and	CCONJ
arjefm-1242	481	7	corporate	corporate	ADJ
arjefm-1242	481	8	philanthropy	philanthropy	NOUN
arjefm-1242	481	9	:	:	PUNCT
arjefm-1242	481	10	evidence	evidence	NOUN
arjefm-1242	481	11	from	from	ADP
arjefm-1242	481	12	nigeria	nigeria	PROPN
arjefm-1242	481	13	.	.	PUNCT
arjefm-1242	482	1	research	research	NOUN
arjefm-1242	482	2	journal	journal	PROPN
arjefm-1242	482	3	of	of	ADP
arjefm-1242	482	4	finance	finance	NOUN
arjefm-1242	482	5	and	and	CCONJ
arjefm-1242	482	6	accounting	accounting	NOUN
arjefm-1242	482	7	,	,	PUNCT
arjefm-1242	482	8	3(8	3(8	NUM
arjefm-1242	482	9	)	)	PUNCT
arjefm-1242	482	10	,	,	PUNCT
arjefm-1242	482	11	63–69	63–69	NUM
arjefm-1242	482	12	.	.	PUNCT
arjefm-1242	483	1	garba	garba	PROPN
arjefm-1242	483	2	,	,	PUNCT
arjefm-1242	483	3	t.	t.	PROPN
arjefm-1242	483	4	,	,	PUNCT
arjefm-1242	483	5	&	&	CCONJ
arjefm-1242	483	6	abubakar	abubakar	PROPN
arjefm-1242	483	7	,	,	PUNCT
arjefm-1242	483	8	a.	a.	NOUN
arjefm-1242	483	9	a.	a.	NOUN
arjefm-1242	483	10	(	(	PUNCT
arjefm-1242	483	11	2014	2014	NUM
arjefm-1242	483	12	)	)	PUNCT
arjefm-1242	483	13	.	.	PUNCT
arjefm-1242	484	1	corporate	corporate	ADJ
arjefm-1242	484	2	board	board	NOUN
arjefm-1242	484	3	diversity	diversity	NOUN
arjefm-1242	484	4	and	and	CCONJ
arjefm-1242	484	5	financial	financial	ADJ
arjefm-1242	484	6	performance	performance	NOUN
arjefm-1242	484	7	of	of	ADP
arjefm-1242	484	8	insurance	insurance	NOUN
arjefm-1242	484	9	companies	company	NOUN
arjefm-1242	484	10	in	in	ADP
arjefm-1242	484	11	nigeria	nigeria	PROPN
arjefm-1242	484	12	:	:	PUNCT
arjefm-1242	484	13	an	an	DET
arjefm-1242	484	14	application	application	NOUN
arjefm-1242	484	15	of	of	ADP
arjefm-1242	484	16	panel	panel	NOUN
arjefm-1242	484	17	data	datum	NOUN
arjefm-1242	484	18	approach	approach	NOUN
arjefm-1242	484	19	.	.	PUNCT
arjefm-1242	485	1	asian	asian	ADJ
arjefm-1242	485	2	economic	economic	ADJ
arjefm-1242	485	3	and	and	CCONJ
arjefm-1242	485	4	financial	financial	ADJ
arjefm-1242	485	5	review	review	NOUN
arjefm-1242	485	6	,	,	PUNCT
arjefm-1242	485	7	4(2	4(2	NUM
arjefm-1242	485	8	)	)	PUNCT
arjefm-1242	485	9	,	,	PUNCT
arjefm-1242	485	10	257–277	257–277	NUM
arjefm-1242	485	11	.	.	PUNCT
arjefm-1242	486	1	hussainy	hussainy	PROPN
arjefm-1242	486	2	,	,	PUNCT
arjefm-1242	486	3	s.	s.	PROPN
arjefm-1242	486	4	k.	k.	PROPN
arjefm-1242	486	5	,	,	PUNCT
arjefm-1242	487	1	yasir	yasir	PROPN
arjefm-1242	487	2	,	,	PUNCT
arjefm-1242	487	3	m.	m.	NOUN
arjefm-1242	487	4	,	,	PUNCT
arjefm-1242	487	5	&	&	CCONJ
arjefm-1242	487	6	mubeen	mubeen	PROPN
arjefm-1242	487	7	,	,	PUNCT
arjefm-1242	487	8	m.	m.	NOUN
arjefm-1242	487	9	(	(	PUNCT
arjefm-1242	487	10	2012	2012	NUM
arjefm-1242	487	11	)	)	PUNCT
arjefm-1242	487	12	.	.	PUNCT
arjefm-1242	488	1	relationship	relationship	NOUN
arjefm-1242	488	2	between	between	ADP
arjefm-1242	488	3	corporate	corporate	ADJ
arjefm-1242	488	4	governance	governance	NOUN
arjefm-1242	488	5	and	and	CCONJ
arjefm-1242	488	6	firm	firm	ADJ
arjefm-1242	488	7	performance	performance	NOUN
arjefm-1242	488	8	:	:	PUNCT
arjefm-1242	488	9	evidence	evidence	NOUN
arjefm-1242	488	10	from	from	ADP
arjefm-1242	488	11	karachi	karachi	PROPN
arjefm-1242	488	12	stock	stock	PROPN
arjefm-1242	488	13	exchange	exchange	PROPN
arjefm-1242	488	14	.	.	PUNCT
arjefm-1242	489	1	pakistan	pakistan	PROPN
arjefm-1242	489	2	journal	journal	PROPN
arjefm-1242	489	3	of	of	ADP
arjefm-1242	489	4	social	social	ADJ
arjefm-1242	489	5	sciences	science	NOUN
arjefm-1242	489	6	,	,	PUNCT
arjefm-1242	489	7	32(2	32(2	NUM
arjefm-1242	489	8	)	)	PUNCT
arjefm-1242	489	9	,	,	PUNCT
arjefm-1242	489	10	315–328	315–328	NUM
arjefm-1242	489	11	.	.	PUNCT
arjefm-1242	490	1	johl	johl	PROPN
arjefm-1242	490	2	,	,	PUNCT
arjefm-1242	490	3	s.	s.	PROPN
arjefm-1242	490	4	k.	k.	PROPN
arjefm-1242	490	5	,	,	PUNCT
arjefm-1242	490	6	kaur	kaur	PROPN
arjefm-1242	490	7	,	,	PUNCT
arjefm-1242	490	8	s.	s.	PROPN
arjefm-1242	490	9	,	,	PUNCT
arjefm-1242	490	10	&	&	CCONJ
arjefm-1242	490	11	cooper	cooper	PROPN
arjefm-1242	490	12	,	,	PUNCT
arjefm-1242	490	13	b.	b.	PROPN
arjefm-1242	490	14	j.	j.	PROPN
arjefm-1242	490	15	(	(	PUNCT
arjefm-1242	490	16	2015	2015	NUM
arjefm-1242	490	17	)	)	PUNCT
arjefm-1242	490	18	.	.	PUNCT
arjefm-1242	491	1	board	board	NOUN
arjefm-1242	491	2	characteristics	characteristic	NOUN
arjefm-1242	491	3	and	and	CCONJ
arjefm-1242	491	4	firm	firm	ADJ
arjefm-1242	491	5	performance	performance	NOUN
arjefm-1242	491	6	:	:	PUNCT
arjefm-1242	491	7	evidence	evidence	NOUN
arjefm-1242	491	8	from	from	ADP
arjefm-1242	491	9	malaysian	malaysian	ADJ
arjefm-1242	491	10	public	public	ADJ
arjefm-1242	491	11	listed	list	VERB
arjefm-1242	491	12	firms	firm	NOUN
arjefm-1242	491	13	.	.	PUNCT
arjefm-1242	492	1	journal	journal	PROPN
arjefm-1242	492	2	of	of	ADP
arjefm-1242	492	3	economics	economic	NOUN
arjefm-1242	492	4	,	,	PUNCT
arjefm-1242	492	5	business	business	NOUN
arjefm-1242	492	6	and	and	CCONJ
arjefm-1242	492	7	management	management	NOUN
arjefm-1242	492	8	,	,	PUNCT
arjefm-1242	492	9	3(2	3(2	NUM
arjefm-1242	492	10	)	)	PUNCT
arjefm-1242	492	11	,	,	PUNCT
arjefm-1242	492	12	239	239	NUM
arjefm-1242	492	13	–	–	PUNCT
arjefm-1242	492	14	243	243	NUM
arjefm-1242	492	15	.	.	PUNCT
arjefm-1242	493	1	kajola	kajola	PROPN
arjefm-1242	493	2	,	,	PUNCT
arjefm-1242	493	3	s.	s.	PROPN
arjefm-1242	493	4	o.	o.	PROPN
arjefm-1242	493	5	(	(	PUNCT
arjefm-1242	493	6	2008	2008	NUM
arjefm-1242	493	7	)	)	PUNCT
arjefm-1242	493	8	.	.	PUNCT
arjefm-1242	494	1	corporate	corporate	ADJ
arjefm-1242	494	2	governance	governance	NOUN
arjefm-1242	494	3	and	and	CCONJ
arjefm-1242	494	4	firm	firm	ADJ
arjefm-1242	494	5	performance	performance	NOUN
arjefm-1242	494	6	:	:	PUNCT
arjefm-1242	494	7	the	the	DET
arjefm-1242	494	8	case	case	NOUN
arjefm-1242	494	9	of	of	ADP
arjefm-1242	494	10	nigerian	nigerian	ADJ
arjefm-1242	494	11	listed	list	VERB
arjefm-1242	494	12	firms	firm	NOUN
arjefm-1242	494	13	.	.	PUNCT
arjefm-1242	495	1	european	european	PROPN
arjefm-1242	495	2	journal	journal	PROPN
arjefm-1242	495	3	of	of	ADP
arjefm-1242	495	4	economics	economic	NOUN
arjefm-1242	495	5	,	,	PUNCT
arjefm-1242	495	6	finance	finance	NOUN
arjefm-1242	495	7	and	and	CCONJ
arjefm-1242	495	8	administrative	administrative	ADJ
arjefm-1242	495	9	sciences	science	NOUN
arjefm-1242	495	10	,	,	PUNCT
arjefm-1242	495	11	14	14	NUM
arjefm-1242	495	12	,	,	PUNCT
arjefm-1242	495	13	16–28	16–28	NUM
arjefm-1242	495	14	.	.	PUNCT
arjefm-1242	496	1	kalsie	kalsie	PROPN
arjefm-1242	496	2	,	,	PUNCT
arjefm-1242	496	3	a.	a.	PROPN
arjefm-1242	496	4	,	,	PUNCT
arjefm-1242	496	5	&	&	CCONJ
arjefm-1242	496	6	shrivastav	shrivastav	PROPN
arjefm-1242	496	7	,	,	PUNCT
arjefm-1242	496	8	s.	s.	PROPN
arjefm-1242	496	9	m.	m.	PROPN
arjefm-1242	496	10	(	(	PUNCT
arjefm-1242	496	11	2016	2016	NUM
arjefm-1242	496	12	)	)	PUNCT
arjefm-1242	496	13	.	.	PUNCT
arjefm-1242	497	1	analysis	analysis	NOUN
arjefm-1242	497	2	of	of	ADP
arjefm-1242	497	3	board	board	NOUN
arjefm-1242	497	4	size	size	NOUN
arjefm-1242	497	5	and	and	CCONJ
arjefm-1242	497	6	firm	firm	ADJ
arjefm-1242	497	7	performance	performance	NOUN
arjefm-1242	497	8	:	:	PUNCT
arjefm-1242	497	9	evidence	evidence	NOUN
arjefm-1242	497	10	from	from	ADP
arjefm-1242	497	11	nse	nse	NOUN
arjefm-1242	497	12	companies	company	NOUN
arjefm-1242	497	13	using	use	VERB
arjefm-1242	497	14	panel	panel	NOUN
arjefm-1242	497	15	data	datum	NOUN
arjefm-1242	497	16	approach	approach	NOUN
arjefm-1242	497	17	.	.	PUNCT
arjefm-1242	498	1	indian	indian	ADJ
arjefm-1242	498	2	journal	journal	PROPN
arjefm-1242	498	3	of	of	ADP
arjefm-1242	498	4	corporate	corporate	ADJ
arjefm-1242	498	5	governance	governance	NOUN
arjefm-1242	498	6	,	,	PUNCT
arjefm-1242	498	7	9(2	9(2	NUM
arjefm-1242	498	8	)	)	PUNCT
arjefm-1242	498	9	,	,	PUNCT
arjefm-1242	498	10	148–172	148–172	NUM
arjefm-1242	498	11	.	.	PUNCT
arjefm-1242	499	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	499	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	500	1	american	american	PROPN
arjefm-1242	500	2	research	research	PROPN
arjefm-1242	500	3	journal	journal	PROPN
arjefm-1242	500	4	of	of	ADP
arjefm-1242	500	5	economics	economic	NOUN
arjefm-1242	500	6	,	,	PUNCT
arjefm-1242	500	7	finance	finance	NOUN
arjefm-1242	500	8	and	and	CCONJ
arjefm-1242	500	9	management	management	NOUN
arjefm-1242	500	10	volume	volume	NOUN
arjefm-1242	500	11	13	13	NUM
arjefm-1242	500	12	issue	issue	NOUN
arjefm-1242	500	13	3	3	NUM
arjefm-1242	500	14	,	,	PUNCT
arjefm-1242	500	15	july	july	PROPN
arjefm-1242	500	16	-	-	PUNCT
arjefm-1242	500	17	september	september	PROPN
arjefm-1242	500	18	2025	2025	NUM
arjefm-1242	500	19	issn	issn	NOUN
arjefm-1242	500	20	:	:	PUNCT
arjefm-1242	500	21	2836	2836	NUM
arjefm-1242	500	22	-	-	SYM
arjefm-1242	500	23	9416	9416	NUM
arjefm-1242	500	24	impact	impact	NOUN
arjefm-1242	500	25	factor	factor	NOUN
arjefm-1242	500	26	:	:	PUNCT
arjefm-1242	500	27	6.41	6.41	NUM
arjefm-1242	500	28	journal	journal	NOUN
arjefm-1242	500	29	homepage	homepage	NOUN
arjefm-1242	500	30	:	:	PUNCT
arjefm-1242	500	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	500	32	email	email	NOUN
arjefm-1242	500	33	:	:	PUNCT
arjefm-1242	500	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	500	35	official	official	ADJ
arjefm-1242	500	36	journal	journal	PROPN
arjefm-1242	500	37	of	of	ADP
arjefm-1242	500	38	america	america	PROPN
arjefm-1242	500	39	serial	serial	PROPN
arjefm-1242	500	40	publication	publication	NOUN
arjefm-1242	500	41	american	american	PROPN
arjefm-1242	500	42	research	research	PROPN
arjefm-1242	500	43	journal	journal	PROPN
arjefm-1242	500	44	of	of	ADP
arjefm-1242	500	45	economics	economic	NOUN
arjefm-1242	500	46	,	,	PUNCT
arjefm-1242	500	47	finance	finance	NOUN
arjefm-1242	500	48	and	and	CCONJ
arjefm-1242	500	49	management	management	NOUN
arjefm-1242	500	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	500	51	,	,	PUNCT
arjefm-1242	500	52	email	email	NOUN
arjefm-1242	500	53	:	:	PUNCT
arjefm-1242	501	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	501	2	115	115	NUM
arjefm-1242	502	1	|	|	ADV
arjefm-1242	502	2	p	p	X
arjefm-1242	502	3	a	a	DET
arjefm-1242	502	4	g	g	PROPN
arjefm-1242	502	5	e	e	PROPN
arjefm-1242	502	6	khan	khan	PROPN
arjefm-1242	502	7	,	,	PUNCT
arjefm-1242	502	8	a.	a.	NOUN
arjefm-1242	502	9	,	,	PUNCT
arjefm-1242	502	10	nemati	nemati	PROPN
arjefm-1242	502	11	,	,	PUNCT
arjefm-1242	502	12	a.	a.	PROPN
arjefm-1242	502	13	r.	r.	PROPN
arjefm-1242	502	14	,	,	PUNCT
arjefm-1242	502	15	&	&	CCONJ
arjefm-1242	502	16	iftikhar	iftikhar	PROPN
arjefm-1242	502	17	,	,	PUNCT
arjefm-1242	502	18	m.	m.	NOUN
arjefm-1242	502	19	(	(	PUNCT
arjefm-1242	502	20	2011	2011	NUM
arjefm-1242	502	21	)	)	PUNCT
arjefm-1242	502	22	.	.	PUNCT
arjefm-1242	503	1	impact	impact	NOUN
arjefm-1242	503	2	of	of	ADP
arjefm-1242	503	3	corporate	corporate	ADJ
arjefm-1242	503	4	governance	governance	NOUN
arjefm-1242	503	5	on	on	ADP
arjefm-1242	503	6	firm	firm	ADJ
arjefm-1242	503	7	performance	performance	NOUN
arjefm-1242	503	8	:	:	PUNCT
arjefm-1242	503	9	evidence	evidence	NOUN
arjefm-1242	503	10	from	from	ADP
arjefm-1242	503	11	the	the	DET
arjefm-1242	503	12	tobacco	tobacco	NOUN
arjefm-1242	503	13	industry	industry	NOUN
arjefm-1242	503	14	of	of	ADP
arjefm-1242	503	15	pakistan	pakistan	PROPN
arjefm-1242	503	16	.	.	PUNCT
arjefm-1242	504	1	international	international	ADJ
arjefm-1242	504	2	research	research	PROPN
arjefm-1242	504	3	journal	journal	NOUN
arjefm-1242	504	4	of	of	ADP
arjefm-1242	504	5	finance	finance	NOUN
arjefm-1242	504	6	and	and	CCONJ
arjefm-1242	504	7	economics	economic	NOUN
arjefm-1242	504	8	,	,	PUNCT
arjefm-1242	504	9	61	61	NUM
arjefm-1242	504	10	,	,	PUNCT
arjefm-1242	504	11	7–14	7–14	PROPN
arjefm-1242	504	12	.	.	PUNCT
arjefm-1242	504	13	kyere	kyere	PROPN
arjefm-1242	504	14	,	,	PUNCT
arjefm-1242	504	15	m.	m.	NOUN
arjefm-1242	504	16	,	,	PUNCT
arjefm-1242	504	17	&	&	CCONJ
arjefm-1242	504	18	ausloos	ausloos	PROPN
arjefm-1242	504	19	,	,	PUNCT
arjefm-1242	504	20	m.	m.	NOUN
arjefm-1242	504	21	(	(	PUNCT
arjefm-1242	504	22	2021	2021	NUM
arjefm-1242	504	23	)	)	PUNCT
arjefm-1242	504	24	.	.	PUNCT
arjefm-1242	505	1	corporate	corporate	ADJ
arjefm-1242	505	2	governance	governance	NOUN
arjefm-1242	505	3	and	and	CCONJ
arjefm-1242	505	4	firm	firm	ADJ
arjefm-1242	505	5	performance	performance	NOUN
arjefm-1242	505	6	in	in	ADP
arjefm-1242	505	7	africa	africa	PROPN
arjefm-1242	505	8	:	:	PUNCT
arjefm-1242	505	9	a	a	DET
arjefm-1242	505	10	systematic	systematic	ADJ
arjefm-1242	505	11	survey	survey	NOUN
arjefm-1242	505	12	of	of	ADP
arjefm-1242	505	13	literature	literature	NOUN
arjefm-1242	505	14	.	.	PUNCT
arjefm-1242	506	1	research	research	NOUN
arjefm-1242	506	2	in	in	ADP
arjefm-1242	506	3	international	international	ADJ
arjefm-1242	506	4	business	business	NOUN
arjefm-1242	506	5	and	and	CCONJ
arjefm-1242	506	6	finance	finance	NOUN
arjefm-1242	506	7	,	,	PUNCT
arjefm-1242	506	8	58	58	NUM
arjefm-1242	506	9	,	,	PUNCT
arjefm-1242	506	10	101419	101419	NUM
arjefm-1242	506	11	.	.	PUNCT
arjefm-1242	507	1	https://doi.org/10.1016/j.ribaf.2021.101419	https://doi.org/10.1016/j.ribaf.2021.101419	PROPN
arjefm-1242	507	2	lipton	lipton	PROPN
arjefm-1242	507	3	,	,	PUNCT
arjefm-1242	507	4	m.	m.	NOUN
arjefm-1242	507	5	,	,	PUNCT
arjefm-1242	507	6	&	&	CCONJ
arjefm-1242	507	7	lorsch	lorsch	PROPN
arjefm-1242	507	8	,	,	PUNCT
arjefm-1242	507	9	j.	j.	PROPN
arjefm-1242	507	10	w.	w.	PROPN
arjefm-1242	507	11	(	(	PUNCT
arjefm-1242	507	12	1992	1992	NUM
arjefm-1242	507	13	)	)	PUNCT
arjefm-1242	507	14	.	.	PUNCT
arjefm-1242	508	1	a	a	DET
arjefm-1242	508	2	modest	modest	ADJ
arjefm-1242	508	3	proposal	proposal	NOUN
arjefm-1242	508	4	for	for	ADP
arjefm-1242	508	5	improved	improve	VERB
arjefm-1242	508	6	corporate	corporate	ADJ
arjefm-1242	508	7	governance	governance	NOUN
arjefm-1242	508	8	.	.	PUNCT
arjefm-1242	509	1	the	the	DET
arjefm-1242	509	2	business	business	NOUN
arjefm-1242	509	3	lawyer	lawyer	NOUN
arjefm-1242	509	4	,	,	PUNCT
arjefm-1242	509	5	48	48	NUM
arjefm-1242	509	6	,	,	PUNCT
arjefm-1242	509	7	59–77	59–77	NUM
arjefm-1242	509	8	.	.	PUNCT
arjefm-1242	510	1	makhlouf	makhlouf	PROPN
arjefm-1242	510	2	,	,	PUNCT
arjefm-1242	510	3	m.	m.	PROPN
arjefm-1242	510	4	h.	h.	PROPN
arjefm-1242	510	5	s.	s.	PROPN
arjefm-1242	510	6	,	,	PUNCT
arjefm-1242	510	7	laili	laili	NOUN
arjefm-1242	510	8	,	,	PUNCT
arjefm-1242	510	9	n.	n.	PROPN
arjefm-1242	510	10	h.	h.	PROPN
arjefm-1242	510	11	,	,	PUNCT
arjefm-1242	510	12	basah	basah	PROPN
arjefm-1242	510	13	,	,	PUNCT
arjefm-1242	510	14	m.	m.	NOUN
arjefm-1242	510	15	y.	y.	PROPN
arjefm-1242	510	16	a.	a.	PROPN
arjefm-1242	510	17	,	,	PUNCT
arjefm-1242	510	18	&	&	CCONJ
arjefm-1242	510	19	ramli	ramli	PROPN
arjefm-1242	510	20	,	,	PUNCT
arjefm-1242	510	21	n.	n.	PROPN
arjefm-1242	510	22	a.	a.	PROPN
arjefm-1242	511	1	(	(	PUNCT
arjefm-1242	511	2	2017	2017	NUM
arjefm-1242	511	3	)	)	PUNCT
arjefm-1242	511	4	.	.	PUNCT
arjefm-1242	512	1	board	board	NOUN
arjefm-1242	512	2	of	of	ADP
arjefm-1242	512	3	directors	director	NOUN
arjefm-1242	512	4	’	’	PART
arjefm-1242	512	5	effectiveness	effectiveness	NOUN
arjefm-1242	512	6	and	and	CCONJ
arjefm-1242	512	7	firm	firm	ADJ
arjefm-1242	512	8	performance	performance	NOUN
arjefm-1242	512	9	:	:	PUNCT
arjefm-1242	512	10	evidence	evidence	NOUN
arjefm-1242	512	11	from	from	ADP
arjefm-1242	512	12	jordan	jordan	PROPN
arjefm-1242	512	13	.	.	PUNCT
arjefm-1242	513	1	research	research	PROPN
arjefm-1242	513	2	journal	journal	PROPN
arjefm-1242	513	3	of	of	ADP
arjefm-1242	513	4	finance	finance	NOUN
arjefm-1242	513	5	and	and	CCONJ
arjefm-1242	513	6	accounting	accounting	NOUN
arjefm-1242	513	7	,	,	PUNCT
arjefm-1242	513	8	8(18	8(18	NUM
arjefm-1242	513	9	)	)	PUNCT
arjefm-1242	513	10	,	,	PUNCT
arjefm-1242	513	11	23–34	23–34	NUM
arjefm-1242	513	12	.	.	PUNCT
arjefm-1242	514	1	mohammed	mohammed	PROPN
arjefm-1242	514	2	,	,	PUNCT
arjefm-1242	514	3	a.	a.	NOUN
arjefm-1242	514	4	a.	a.	NOUN
arjefm-1242	514	5	m.	m.	PROPN
arjefm-1242	514	6	,	,	PUNCT
arjefm-1242	514	7	&	&	CCONJ
arjefm-1242	514	8	muftau	muftau	PROPN
arjefm-1242	514	9	,	,	PUNCT
arjefm-1242	514	10	o.	o.	PROPN
arjefm-1242	514	11	a.	a.	NOUN
arjefm-1242	514	12	(	(	PUNCT
arjefm-1242	514	13	2022	2022	NUM
arjefm-1242	514	14	)	)	PUNCT
arjefm-1242	514	15	.	.	PUNCT
arjefm-1242	515	1	corporate	corporate	ADJ
arjefm-1242	515	2	governance	governance	NOUN
arjefm-1242	515	3	mechanisms	mechanism	NOUN
arjefm-1242	515	4	and	and	CCONJ
arjefm-1242	515	5	performance	performance	NOUN
arjefm-1242	515	6	of	of	ADP
arjefm-1242	515	7	listed	list	VERB
arjefm-1242	515	8	deposit	deposit	NOUN
arjefm-1242	515	9	money	money	NOUN
arjefm-1242	515	10	banks	bank	NOUN
arjefm-1242	515	11	in	in	ADP
arjefm-1242	515	12	nigeria	nigeria	PROPN
arjefm-1242	515	13	.	.	PUNCT
arjefm-1242	516	1	international	international	ADJ
arjefm-1242	516	2	journal	journal	PROPN
arjefm-1242	516	3	of	of	ADP
arjefm-1242	516	4	business	business	NOUN
arjefm-1242	516	5	and	and	CCONJ
arjefm-1242	516	6	economic	economic	ADJ
arjefm-1242	516	7	development	development	NOUN
arjefm-1242	516	8	,	,	PUNCT
arjefm-1242	516	9	10(1	10(1	NUM
arjefm-1242	516	10	)	)	PUNCT
arjefm-1242	516	11	,	,	PUNCT
arjefm-1242	516	12	43–53	43–53	NOUN
arjefm-1242	516	13	.	.	PUNCT
arjefm-1242	517	1	nworji	nworji	PROPN
arjefm-1242	517	2	,	,	PUNCT
arjefm-1242	517	3	i.	i.	PROPN
arjefm-1242	517	4	d.	d.	PROPN
arjefm-1242	517	5	,	,	PUNCT
arjefm-1242	517	6	adebayo	adebayo	PROPN
arjefm-1242	517	7	,	,	PUNCT
arjefm-1242	517	8	o.	o.	PROPN
arjefm-1242	517	9	,	,	PUNCT
arjefm-1242	517	10	&	&	CCONJ
arjefm-1242	517	11	david	david	PROPN
arjefm-1242	517	12	,	,	PUNCT
arjefm-1242	517	13	a.	a.	PROPN
arjefm-1242	517	14	o.	o.	PROPN
arjefm-1242	517	15	(	(	PUNCT
arjefm-1242	517	16	2011	2011	NUM
arjefm-1242	517	17	)	)	PUNCT
arjefm-1242	517	18	.	.	PUNCT
arjefm-1242	518	1	corporate	corporate	ADJ
arjefm-1242	518	2	governance	governance	NOUN
arjefm-1242	518	3	and	and	CCONJ
arjefm-1242	518	4	bank	bank	NOUN
arjefm-1242	518	5	failure	failure	NOUN
arjefm-1242	518	6	in	in	ADP
arjefm-1242	518	7	nigeria	nigeria	PROPN
arjefm-1242	518	8	:	:	PUNCT
arjefm-1242	518	9	issues	issue	NOUN
arjefm-1242	518	10	,	,	PUNCT
arjefm-1242	518	11	challenges	challenge	NOUN
arjefm-1242	518	12	and	and	CCONJ
arjefm-1242	518	13	opportunities	opportunity	NOUN
arjefm-1242	518	14	.	.	PUNCT
arjefm-1242	519	1	research	research	NOUN
arjefm-1242	519	2	journal	journal	PROPN
arjefm-1242	519	3	of	of	ADP
arjefm-1242	519	4	finance	finance	NOUN
arjefm-1242	519	5	and	and	CCONJ
arjefm-1242	519	6	accounting	accounting	NOUN
arjefm-1242	519	7	,	,	PUNCT
arjefm-1242	519	8	2(2	2(2	NUM
arjefm-1242	519	9	)	)	PUNCT
arjefm-1242	519	10	,	,	PUNCT
arjefm-1242	519	11	1–19	1–19	PROPN
arjefm-1242	519	12	.	.	PUNCT
arjefm-1242	520	1	oba	oba	PROPN
arjefm-1242	520	2	,	,	PUNCT
arjefm-1242	520	3	v.	v.	PROPN
arjefm-1242	520	4	c.	c.	PROPN
arjefm-1242	520	5	(	(	PUNCT
arjefm-1242	520	6	2014	2014	NUM
arjefm-1242	520	7	)	)	PUNCT
arjefm-1242	520	8	.	.	PUNCT
arjefm-1242	521	1	board	board	NOUN
arjefm-1242	521	2	dynamics	dynamic	NOUN
arjefm-1242	521	3	and	and	CCONJ
arjefm-1242	521	4	financial	financial	ADJ
arjefm-1242	521	5	performance	performance	NOUN
arjefm-1242	521	6	of	of	ADP
arjefm-1242	521	7	listed	list	VERB
arjefm-1242	521	8	manufacturing	manufacturing	NOUN
arjefm-1242	521	9	companies	company	NOUN
arjefm-1242	521	10	in	in	ADP
arjefm-1242	521	11	nigeria	nigeria	PROPN
arjefm-1242	521	12	.	.	PUNCT
arjefm-1242	522	1	international	international	ADJ
arjefm-1242	522	2	journal	journal	PROPN
arjefm-1242	522	3	of	of	ADP
arjefm-1242	522	4	finance	finance	NOUN
arjefm-1242	522	5	and	and	CCONJ
arjefm-1242	522	6	accounting	accounting	NOUN
arjefm-1242	522	7	,	,	PUNCT
arjefm-1242	522	8	3(6	3(6	NUM
arjefm-1242	522	9	)	)	PUNCT
arjefm-1242	522	10	,	,	PUNCT
arjefm-1242	522	11	335–340	335–340	NUM
arjefm-1242	522	12	.	.	PUNCT
arjefm-1242	523	1	ogundajo	ogundajo	ADJ
arjefm-1242	523	2	,	,	PUNCT
arjefm-1242	523	3	g.	g.	PROPN
arjefm-1242	523	4	o.	o.	PROPN
arjefm-1242	523	5	,	,	PUNCT
arjefm-1242	523	6	&	&	CCONJ
arjefm-1242	523	7	onakoya	onakoya	PROPN
arjefm-1242	523	8	,	,	PUNCT
arjefm-1242	523	9	a.	a.	PROPN
arjefm-1242	523	10	b.	b.	PROPN
arjefm-1242	523	11	(	(	PUNCT
arjefm-1242	523	12	2016	2016	NUM
arjefm-1242	523	13	)	)	PUNCT
arjefm-1242	523	14	.	.	PUNCT
arjefm-1242	524	1	board	board	NOUN
arjefm-1242	524	2	gender	gender	NOUN
arjefm-1242	524	3	diversity	diversity	NOUN
arjefm-1242	524	4	and	and	CCONJ
arjefm-1242	524	5	financial	financial	ADJ
arjefm-1242	524	6	performance	performance	NOUN
arjefm-1242	524	7	of	of	ADP
arjefm-1242	524	8	listed	list	VERB
arjefm-1242	524	9	deposit	deposit	NOUN
arjefm-1242	524	10	money	money	NOUN
arjefm-1242	524	11	banks	bank	NOUN
arjefm-1242	524	12	in	in	ADP
arjefm-1242	524	13	nigeria	nigeria	PROPN
arjefm-1242	524	14	.	.	PUNCT
arjefm-1242	525	1	international	international	ADJ
arjefm-1242	525	2	journal	journal	PROPN
arjefm-1242	525	3	of	of	ADP
arjefm-1242	525	4	academic	academic	ADJ
arjefm-1242	525	5	research	research	NOUN
arjefm-1242	525	6	in	in	ADP
arjefm-1242	525	7	accounting	accounting	NOUN
arjefm-1242	525	8	,	,	PUNCT
arjefm-1242	525	9	finance	finance	NOUN
arjefm-1242	525	10	and	and	CCONJ
arjefm-1242	525	11	management	management	NOUN
arjefm-1242	525	12	sciences	science	NOUN
arjefm-1242	525	13	,	,	PUNCT
arjefm-1242	525	14	6(4	6(4	NUM
arjefm-1242	525	15	)	)	PUNCT
arjefm-1242	525	16	,	,	PUNCT
arjefm-1242	525	17	31–45	31–45	NUM
arjefm-1242	525	18	.	.	PUNCT
arjefm-1242	526	1	okoye	okoye	PROPN
arjefm-1242	526	2	,	,	PUNCT
arjefm-1242	526	3	l.	l.	PROPN
arjefm-1242	526	4	u.	u.	PROPN
arjefm-1242	526	5	,	,	PUNCT
arjefm-1242	526	6	evbuomwan	evbuomwan	PROPN
arjefm-1242	526	7	,	,	PUNCT
arjefm-1242	526	8	g.	g.	PROPN
arjefm-1242	526	9	o.	o.	PROPN
arjefm-1242	526	10	,	,	PUNCT
arjefm-1242	526	11	&	&	CCONJ
arjefm-1242	526	12	achugamonu	achugamonu	PROPN
arjefm-1242	526	13	,	,	PUNCT
arjefm-1242	526	14	b.	b.	PROPN
arjefm-1242	526	15	u.	u.	PROPN
arjefm-1242	526	16	(	(	PUNCT
arjefm-1242	526	17	2021	2021	NUM
arjefm-1242	526	18	)	)	PUNCT
arjefm-1242	526	19	.	.	PUNCT
arjefm-1242	527	1	corporate	corporate	ADJ
arjefm-1242	527	2	governance	governance	NOUN
arjefm-1242	527	3	mechanisms	mechanism	NOUN
arjefm-1242	527	4	and	and	CCONJ
arjefm-1242	527	5	firm	firm	ADJ
arjefm-1242	527	6	performance	performance	NOUN
arjefm-1242	527	7	:	:	PUNCT
arjefm-1242	527	8	evidence	evidence	NOUN
arjefm-1242	527	9	from	from	ADP
arjefm-1242	527	10	nigeria	nigeria	PROPN
arjefm-1242	527	11	.	.	PUNCT
arjefm-1242	528	1	cogent	cogent	NOUN
arjefm-1242	528	2	business	business	PROPN
arjefm-1242	528	3	&	&	CCONJ
arjefm-1242	528	4	management	management	PROPN
arjefm-1242	528	5	,	,	PUNCT
arjefm-1242	528	6	8(1	8(1	NOUN
arjefm-1242	528	7	)	)	PUNCT
arjefm-1242	528	8	,	,	PUNCT
arjefm-1242	528	9	1–20	1–20	PROPN
arjefm-1242	528	10	.	.	PUNCT
arjefm-1242	529	1	olayiwola	olayiwola	PROPN
arjefm-1242	529	2	,	,	PUNCT
arjefm-1242	529	3	w.	w.	PROPN
arjefm-1242	529	4	k.	k.	PROPN
arjefm-1242	529	5	(	(	PUNCT
arjefm-1242	529	6	2010	2010	NUM
arjefm-1242	529	7	)	)	PUNCT
arjefm-1242	529	8	.	.	PUNCT
arjefm-1242	530	1	corporate	corporate	ADJ
arjefm-1242	530	2	governance	governance	NOUN
arjefm-1242	530	3	and	and	CCONJ
arjefm-1242	530	4	organizational	organizational	ADJ
arjefm-1242	530	5	performance	performance	NOUN
arjefm-1242	530	6	in	in	ADP
arjefm-1242	530	7	the	the	DET
arjefm-1242	530	8	nigerian	nigerian	ADJ
arjefm-1242	530	9	banking	banking	NOUN
arjefm-1242	530	10	industry	industry	NOUN
arjefm-1242	530	11	.	.	PUNCT
arjefm-1242	531	1	economics	economic	NOUN
arjefm-1242	531	2	and	and	CCONJ
arjefm-1242	531	3	finance	finance	PROPN
arjefm-1242	531	4	review	review	PROPN
arjefm-1242	531	5	,	,	PUNCT
arjefm-1242	531	6	1(2	1(2	NUM
arjefm-1242	531	7	)	)	PUNCT
arjefm-1242	531	8	,	,	PUNCT
arjefm-1242	531	9	1–10	1–10	NOUN
arjefm-1242	531	10	.	.	PUNCT
arjefm-1242	532	1	oludele	oludele	PROPN
arjefm-1242	532	2	,	,	PUNCT
arjefm-1242	532	3	a.	a.	PROPN
arjefm-1242	532	4	b.	b.	PROPN
arjefm-1242	532	5	,	,	PUNCT
arjefm-1242	532	6	&	&	CCONJ
arjefm-1242	532	7	olajide	olajide	PROPN
arjefm-1242	532	8	,	,	PUNCT
arjefm-1242	532	9	s.	s.	PROPN
arjefm-1242	532	10	b.	b.	PROPN
arjefm-1242	532	11	(	(	PUNCT
arjefm-1242	532	12	2019	2019	NUM
arjefm-1242	532	13	)	)	PUNCT
arjefm-1242	532	14	.	.	PUNCT
arjefm-1242	533	1	corporate	corporate	ADJ
arjefm-1242	533	2	governance	governance	NOUN
arjefm-1242	533	3	and	and	CCONJ
arjefm-1242	533	4	firm	firm	ADJ
arjefm-1242	533	5	performance	performance	NOUN
arjefm-1242	533	6	in	in	ADP
arjefm-1242	533	7	sub	sub	ADJ
arjefm-1242	533	8	-	-	ADJ
arjefm-1242	533	9	saharan	saharan	ADJ
arjefm-1242	533	10	africa	africa	PROPN
arjefm-1242	533	11	:	:	PUNCT
arjefm-1242	533	12	evidence	evidence	NOUN
arjefm-1242	533	13	from	from	ADP
arjefm-1242	533	14	nigeria	nigeria	PROPN
arjefm-1242	533	15	.	.	PUNCT
arjefm-1242	534	1	journal	journal	PROPN
arjefm-1242	534	2	of	of	ADP
arjefm-1242	534	3	economics	economic	NOUN
arjefm-1242	534	4	and	and	CCONJ
arjefm-1242	534	5	business	business	NOUN
arjefm-1242	534	6	research	research	NOUN
arjefm-1242	534	7	,	,	PUNCT
arjefm-1242	534	8	25(1	25(1	NUM
arjefm-1242	534	9	)	)	PUNCT
arjefm-1242	534	10	,	,	PUNCT
arjefm-1242	534	11	7–22	7–22	PROPN
arjefm-1242	534	12	.	.	PUNCT
arjefm-1242	535	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	535	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1242	536	1	american	american	PROPN
arjefm-1242	536	2	research	research	PROPN
arjefm-1242	536	3	journal	journal	PROPN
arjefm-1242	536	4	of	of	ADP
arjefm-1242	536	5	economics	economic	NOUN
arjefm-1242	536	6	,	,	PUNCT
arjefm-1242	536	7	finance	finance	NOUN
arjefm-1242	536	8	and	and	CCONJ
arjefm-1242	536	9	management	management	NOUN
arjefm-1242	536	10	volume	volume	NOUN
arjefm-1242	536	11	13	13	NUM
arjefm-1242	536	12	issue	issue	NOUN
arjefm-1242	536	13	3	3	NUM
arjefm-1242	536	14	,	,	PUNCT
arjefm-1242	536	15	july	july	PROPN
arjefm-1242	536	16	-	-	PUNCT
arjefm-1242	536	17	september	september	PROPN
arjefm-1242	536	18	2025	2025	NUM
arjefm-1242	536	19	issn	issn	NOUN
arjefm-1242	536	20	:	:	PUNCT
arjefm-1242	536	21	2836	2836	NUM
arjefm-1242	536	22	-	-	SYM
arjefm-1242	536	23	9416	9416	NUM
arjefm-1242	536	24	impact	impact	NOUN
arjefm-1242	536	25	factor	factor	NOUN
arjefm-1242	536	26	:	:	PUNCT
arjefm-1242	536	27	6.41	6.41	NUM
arjefm-1242	536	28	journal	journal	NOUN
arjefm-1242	536	29	homepage	homepage	NOUN
arjefm-1242	536	30	:	:	PUNCT
arjefm-1242	536	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1242	536	32	email	email	NOUN
arjefm-1242	536	33	:	:	PUNCT
arjefm-1242	536	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1242	536	35	official	official	ADJ
arjefm-1242	536	36	journal	journal	PROPN
arjefm-1242	536	37	of	of	ADP
arjefm-1242	536	38	america	america	PROPN
arjefm-1242	536	39	serial	serial	PROPN
arjefm-1242	536	40	publication	publication	NOUN
arjefm-1242	536	41	american	american	PROPN
arjefm-1242	536	42	research	research	PROPN
arjefm-1242	536	43	journal	journal	PROPN
arjefm-1242	536	44	of	of	ADP
arjefm-1242	536	45	economics	economic	NOUN
arjefm-1242	536	46	,	,	PUNCT
arjefm-1242	536	47	finance	finance	NOUN
arjefm-1242	536	48	and	and	CCONJ
arjefm-1242	536	49	management	management	NOUN
arjefm-1242	536	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1242	536	51	,	,	PUNCT
arjefm-1242	536	52	email	email	NOUN
arjefm-1242	536	53	:	:	PUNCT
arjefm-1242	537	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1242	537	2	116	116	NUM
arjefm-1242	538	1	|	|	ADV
arjefm-1242	538	2	p	p	ADP
arjefm-1242	538	3	a	a	DET
arjefm-1242	538	4	g	g	NOUN
arjefm-1242	538	5	e	e	NOUN
arjefm-1242	538	6	onakoya	onakoya	NOUN
arjefm-1242	538	7	,	,	PUNCT
arjefm-1242	538	8	a.	a.	PROPN
arjefm-1242	538	9	b.	b.	PROPN
arjefm-1242	538	10	,	,	PUNCT
arjefm-1242	538	11	ofoegbu	ofoegbu	PROPN
arjefm-1242	538	12	,	,	PUNCT
arjefm-1242	538	13	d.	d.	PROPN
arjefm-1242	538	14	i.	i.	PROPN
arjefm-1242	538	15	,	,	PUNCT
arjefm-1242	538	16	&	&	CCONJ
arjefm-1242	538	17	fasanya	fasanya	PROPN
arjefm-1242	538	18	,	,	PUNCT
arjefm-1242	538	19	i.	i.	PROPN
arjefm-1242	538	20	o.	o.	PROPN
arjefm-1242	538	21	(	(	PUNCT
arjefm-1242	538	22	2012	2012	NUM
arjefm-1242	538	23	)	)	PUNCT
arjefm-1242	538	24	.	.	PUNCT
arjefm-1242	539	1	corporate	corporate	ADJ
arjefm-1242	539	2	governance	governance	NOUN
arjefm-1242	539	3	and	and	CCONJ
arjefm-1242	539	4	bank	bank	NOUN
arjefm-1242	539	5	performance	performance	NOUN
arjefm-1242	539	6	:	:	PUNCT
arjefm-1242	539	7	a	a	DET
arjefm-1242	539	8	pooled	pooled	ADJ
arjefm-1242	539	9	study	study	NOUN
arjefm-1242	539	10	of	of	ADP
arjefm-1242	539	11	selected	select	VERB
arjefm-1242	539	12	banks	bank	NOUN
arjefm-1242	539	13	in	in	ADP
arjefm-1242	539	14	nigeria	nigeria	PROPN
arjefm-1242	539	15	.	.	PUNCT
arjefm-1242	540	1	european	european	ADJ
arjefm-1242	540	2	scientific	scientific	ADJ
arjefm-1242	540	3	journal	journal	NOUN
arjefm-1242	540	4	,	,	PUNCT
arjefm-1242	540	5	8(28	8(28	NUM
arjefm-1242	540	6	)	)	PUNCT
arjefm-1242	540	7	,	,	PUNCT
arjefm-1242	540	8	155–164	155–164	NUM
arjefm-1242	540	9	.	.	PUNCT
arjefm-1242	540	10	onakoya	onakoya	PROPN
arjefm-1242	540	11	,	,	PUNCT
arjefm-1242	540	12	a.	a.	PROPN
arjefm-1242	540	13	b.	b.	PROPN
arjefm-1242	540	14	,	,	PUNCT
arjefm-1242	540	15	fasanya	fasanya	PROPN
arjefm-1242	540	16	,	,	PUNCT
arjefm-1242	540	17	i.	i.	PROPN
arjefm-1242	540	18	o.	o.	PROPN
arjefm-1242	540	19	,	,	PUNCT
arjefm-1242	540	20	&	&	CCONJ
arjefm-1242	540	21	ofoegbu	ofoegbu	PROPN
arjefm-1242	540	22	,	,	PUNCT
arjefm-1242	540	23	d.	d.	PROPN
arjefm-1242	540	24	i.	i.	PROPN
arjefm-1242	540	25	(	(	PUNCT
arjefm-1242	540	26	2014	2014	NUM
arjefm-1242	540	27	)	)	PUNCT
arjefm-1242	540	28	.	.	PUNCT
arjefm-1242	541	1	corporate	corporate	ADJ
arjefm-1242	541	2	governance	governance	NOUN
arjefm-1242	541	3	and	and	CCONJ
arjefm-1242	541	4	bank	bank	NOUN
arjefm-1242	541	5	performance	performance	NOUN
arjefm-1242	541	6	:	:	PUNCT
arjefm-1242	541	7	a	a	DET
arjefm-1242	541	8	study	study	NOUN
arjefm-1242	541	9	of	of	ADP
arjefm-1242	541	10	listed	list	VERB
arjefm-1242	541	11	banks	bank	NOUN
arjefm-1242	541	12	in	in	ADP
arjefm-1242	541	13	nigeria	nigeria	PROPN
arjefm-1242	541	14	.	.	PUNCT
arjefm-1242	542	1	european	european	PROPN
arjefm-1242	542	2	journal	journal	PROPN
arjefm-1242	542	3	of	of	ADP
arjefm-1242	542	4	business	business	NOUN
arjefm-1242	542	5	and	and	CCONJ
arjefm-1242	542	6	management	management	NOUN
arjefm-1242	542	7	,	,	PUNCT
arjefm-1242	542	8	6(18	6(18	NUM
arjefm-1242	542	9	)	)	PUNCT
arjefm-1242	542	10	,	,	PUNCT
arjefm-1242	542	11	15	15	NUM
arjefm-1242	542	12	–	–	SYM
arjefm-1242	542	13	23	23	NUM
arjefm-1242	542	14	.	.	PUNCT
arjefm-1242	543	1	oyerinde	oyerinde	PROPN
arjefm-1242	543	2	,	,	PUNCT
arjefm-1242	543	3	d.	d.	PROPN
arjefm-1242	543	4	t.	t.	PROPN
arjefm-1242	543	5	(	(	PUNCT
arjefm-1242	543	6	2014	2014	NUM
arjefm-1242	543	7	)	)	PUNCT
arjefm-1242	543	8	.	.	PUNCT
arjefm-1242	544	1	corporate	corporate	ADJ
arjefm-1242	544	2	governance	governance	NOUN
arjefm-1242	544	3	and	and	CCONJ
arjefm-1242	544	4	performance	performance	NOUN
arjefm-1242	544	5	of	of	ADP
arjefm-1242	544	6	banks	bank	NOUN
arjefm-1242	544	7	in	in	ADP
arjefm-1242	544	8	nigeria	nigeria	PROPN
arjefm-1242	544	9	.	.	PUNCT
arjefm-1242	545	1	global	global	ADJ
arjefm-1242	545	2	journal	journal	PROPN
arjefm-1242	545	3	of	of	ADP
arjefm-1242	545	4	contemporary	contemporary	ADJ
arjefm-1242	545	5	research	research	NOUN
arjefm-1242	545	6	in	in	ADP
arjefm-1242	545	7	accounting	accounting	NOUN
arjefm-1242	545	8	,	,	PUNCT
arjefm-1242	545	9	auditing	auditing	NOUN
arjefm-1242	545	10	and	and	CCONJ
arjefm-1242	545	11	business	business	NOUN
arjefm-1242	545	12	ethics	ethic	NOUN
arjefm-1242	545	13	,	,	PUNCT
arjefm-1242	545	14	1(2	1(2	NUM
arjefm-1242	545	15	)	)	PUNCT
arjefm-1242	545	16	,	,	PUNCT
arjefm-1242	545	17	272–288	272–288	NUM
arjefm-1242	545	18	.	.	PUNCT
arjefm-1242	546	1	uadiale	uadiale	NOUN
arjefm-1242	546	2	,	,	PUNCT
arjefm-1242	546	3	o.	o.	NOUN
arjefm-1242	546	4	m.	m.	NOUN
arjefm-1242	546	5	(	(	PUNCT
arjefm-1242	546	6	2010	2010	NUM
arjefm-1242	546	7	)	)	PUNCT
arjefm-1242	546	8	.	.	PUNCT
arjefm-1242	547	1	the	the	DET
arjefm-1242	547	2	impact	impact	NOUN
arjefm-1242	547	3	of	of	ADP
arjefm-1242	547	4	board	board	NOUN
arjefm-1242	547	5	structure	structure	NOUN
arjefm-1242	547	6	on	on	ADP
arjefm-1242	547	7	corporate	corporate	ADJ
arjefm-1242	547	8	financial	financial	ADJ
arjefm-1242	547	9	performance	performance	NOUN
arjefm-1242	547	10	in	in	ADP
arjefm-1242	547	11	nigeria	nigeria	PROPN
arjefm-1242	547	12	.	.	PUNCT
arjefm-1242	548	1	international	international	ADJ
arjefm-1242	548	2	journal	journal	PROPN
arjefm-1242	548	3	of	of	ADP
arjefm-1242	548	4	business	business	NOUN
arjefm-1242	548	5	and	and	CCONJ
arjefm-1242	548	6	management	management	NOUN
arjefm-1242	548	7	,	,	PUNCT
arjefm-1242	548	8	5(10	5(10	NUM
arjefm-1242	548	9	)	)	PUNCT
arjefm-1242	548	10	,	,	PUNCT
arjefm-1242	548	11	155–166	155–166	NUM
arjefm-1242	548	12	.	.	PUNCT
arjefm-1242	549	1	ujunwa	ujunwa	PROPN
arjefm-1242	549	2	,	,	PUNCT
arjefm-1242	549	3	a.	a.	NOUN
arjefm-1242	549	4	(	(	PUNCT
arjefm-1242	549	5	2012	2012	NUM
arjefm-1242	549	6	)	)	PUNCT
arjefm-1242	549	7	.	.	PUNCT
arjefm-1242	550	1	board	board	NOUN
arjefm-1242	550	2	characteristics	characteristic	NOUN
arjefm-1242	550	3	and	and	CCONJ
arjefm-1242	550	4	the	the	DET
arjefm-1242	550	5	financial	financial	ADJ
arjefm-1242	550	6	performance	performance	NOUN
arjefm-1242	550	7	of	of	ADP
arjefm-1242	550	8	nigerian	nigerian	ADJ
arjefm-1242	550	9	quoted	quote	VERB
arjefm-1242	550	10	firms	firm	NOUN
arjefm-1242	550	11	.	.	PUNCT
arjefm-1242	551	1	corporate	corporate	ADJ
arjefm-1242	551	2	governance	governance	NOUN
arjefm-1242	551	3	:	:	PUNCT
arjefm-1242	551	4	the	the	DET
arjefm-1242	551	5	international	international	ADJ
arjefm-1242	551	6	journal	journal	NOUN
arjefm-1242	551	7	of	of	ADP
arjefm-1242	551	8	business	business	NOUN
arjefm-1242	551	9	in	in	ADP
arjefm-1242	551	10	society	society	NOUN
arjefm-1242	551	11	,	,	PUNCT
arjefm-1242	551	12	12(5	12(5	NUM
arjefm-1242	551	13	)	)	PUNCT
arjefm-1242	551	14	,	,	PUNCT
arjefm-1242	551	15	656–674	656–674	NUM
arjefm-1242	551	16	.	.	PUNCT
arjefm-1242	552	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1242	552	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X