id	sid	tid	token	lemma	pos
arjefm-1252	1	1	american	american	PROPN
arjefm-1252	1	2	research	research	PROPN
arjefm-1252	1	3	journal	journal	PROPN
arjefm-1252	1	4	of	of	ADP
arjefm-1252	1	5	economics	economic	NOUN
arjefm-1252	1	6	,	,	PUNCT
arjefm-1252	1	7	finance	finance	NOUN
arjefm-1252	1	8	and	and	CCONJ
arjefm-1252	1	9	management	management	NOUN
arjefm-1252	1	10	volume	volume	NOUN
arjefm-1252	1	11	13	13	NUM
arjefm-1252	1	12	issue	issue	NOUN
arjefm-1252	1	13	3	3	NUM
arjefm-1252	1	14	,	,	PUNCT
arjefm-1252	1	15	july	july	PROPN
arjefm-1252	1	16	-	-	PUNCT
arjefm-1252	1	17	september	september	PROPN
arjefm-1252	1	18	2025	2025	NUM
arjefm-1252	1	19	issn	issn	NOUN
arjefm-1252	1	20	:	:	PUNCT
arjefm-1252	1	21	2836	2836	NUM
arjefm-1252	1	22	-	-	SYM
arjefm-1252	1	23	9416	9416	NUM
arjefm-1252	1	24	impact	impact	NOUN
arjefm-1252	1	25	factor	factor	NOUN
arjefm-1252	1	26	:	:	PUNCT
arjefm-1252	1	27	6.41	6.41	NUM
arjefm-1252	1	28	journal	journal	NOUN
arjefm-1252	1	29	homepage	homepage	NOUN
arjefm-1252	1	30	:	:	PUNCT
arjefm-1252	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	1	32	email	email	NOUN
arjefm-1252	1	33	:	:	PUNCT
arjefm-1252	1	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	1	35	official	official	ADJ
arjefm-1252	1	36	journal	journal	PROPN
arjefm-1252	1	37	of	of	ADP
arjefm-1252	1	38	america	america	PROPN
arjefm-1252	1	39	serial	serial	PROPN
arjefm-1252	1	40	publication	publication	NOUN
arjefm-1252	1	41	american	american	PROPN
arjefm-1252	1	42	research	research	PROPN
arjefm-1252	1	43	journal	journal	PROPN
arjefm-1252	1	44	of	of	ADP
arjefm-1252	1	45	economics	economic	NOUN
arjefm-1252	1	46	,	,	PUNCT
arjefm-1252	1	47	finance	finance	NOUN
arjefm-1252	1	48	and	and	CCONJ
arjefm-1252	1	49	management	management	NOUN
arjefm-1252	1	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	1	51	,	,	PUNCT
arjefm-1252	1	52	email	email	NOUN
arjefm-1252	1	53	:	:	PUNCT
arjefm-1252	2	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	2	2	129	129	NUM
arjefm-1252	3	1	|	|	ADV
arjefm-1252	3	2	p	p	X
arjefm-1252	3	3	a	a	DET
arjefm-1252	3	4	g	g	PROPN
arjefm-1252	3	5	e	e	PROPN
arjefm-1252	3	6	board	board	NOUN
arjefm-1252	3	7	of	of	ADP
arjefm-1252	3	8	directors	director	NOUN
arjefm-1252	3	9	’	’	PART
arjefm-1252	3	10	independence	independence	NOUN
arjefm-1252	3	11	on	on	ADP
arjefm-1252	3	12	bankruptcy	bankruptcy	NOUN
arjefm-1252	3	13	risk	risk	NOUN
arjefm-1252	3	14	of	of	ADP
arjefm-1252	3	15	deposit	deposit	NOUN
arjefm-1252	3	16	money	money	NOUN
arjefm-1252	3	17	banks	bank	NOUN
arjefm-1252	3	18	in	in	ADP
arjefm-1252	3	19	nigeria	nigeria	PROPN
arjefm-1252	3	20	okeke	okeke	PROPN
arjefm-1252	3	21	onyekachi	onyekachi	PROPN
arjefm-1252	3	22	nathaniel	nathaniel	PROPN
arjefm-1252	3	23	and	and	CCONJ
arjefm-1252	3	24	akaegbobi	akaegbobi	PROPN
arjefm-1252	3	25	tochukwu	tochukwu	PROPN
arjefm-1252	3	26	nkem	nkem	PROPN
arjefm-1252	3	27	department	department	PROPN
arjefm-1252	3	28	of	of	ADP
arjefm-1252	3	29	accountancy	accountancy	NOUN
arjefm-1252	3	30	nnamdi	nnamdi	PROPN
arjefm-1252	3	31	azikiwe	azikiwe	PROPN
arjefm-1252	3	32	university	university	NOUN
arjefm-1252	3	33	awka	awka	NOUN
arjefm-1252	3	34	.	.	PUNCT
arjefm-1252	4	1	email	email	NOUN
arjefm-1252	4	2	;	;	PUNCT
arjefm-1252	4	3	on.okeke@unizik.edu.ng	on.okeke@unizik.edu.ng	ADV
arjefm-1252	4	4	;	;	PUNCT
arjefm-1252	4	5	tn.akaegbobi@unizik.edu.ng	tn.akaegbobi@unizik.edu.ng	NUM
arjefm-1252	4	6	doi	doi	NOUN
arjefm-1252	4	7	:	:	PUNCT
arjefm-1252	4	8	https://doi.org/10.5281/zenodo.16927526	https://doi.org/10.5281/zenodo.16927526	NOUN
arjefm-1252	4	9	abstract	abstract	NOUN
arjefm-1252	4	10	:	:	PUNCT
arjefm-1252	4	11	the	the	DET
arjefm-1252	4	12	study	study	NOUN
arjefm-1252	4	13	ascertained	ascertain	VERB
arjefm-1252	4	14	the	the	DET
arjefm-1252	4	15	effect	effect	NOUN
arjefm-1252	4	16	of	of	ADP
arjefm-1252	4	17	board	board	NOUN
arjefm-1252	4	18	of	of	ADP
arjefm-1252	4	19	directors	director	NOUN
arjefm-1252	4	20	’	’	PART
arjefm-1252	4	21	independence	independence	NOUN
arjefm-1252	4	22	on	on	ADP
arjefm-1252	4	23	bankruptcy	bankruptcy	NOUN
arjefm-1252	4	24	risk	risk	NOUN
arjefm-1252	4	25	in	in	ADP
arjefm-1252	4	26	deposit	deposit	NOUN
arjefm-1252	4	27	money	money	NOUN
arjefm-1252	4	28	banks	bank	NOUN
arjefm-1252	4	29	in	in	ADP
arjefm-1252	4	30	nigeria	nigeria	PROPN
arjefm-1252	4	31	.	.	PUNCT
arjefm-1252	5	1	ex	ex	ADJ
arjefm-1252	5	2	-	-	ADJ
arjefm-1252	5	3	post	post	ADJ
arjefm-1252	5	4	facto	facto	X
arjefm-1252	5	5	research	research	NOUN
arjefm-1252	5	6	design	design	NOUN
arjefm-1252	5	7	was	be	AUX
arjefm-1252	5	8	adopted	adopt	VERB
arjefm-1252	5	9	for	for	ADP
arjefm-1252	5	10	the	the	DET
arjefm-1252	5	11	study	study	NOUN
arjefm-1252	5	12	.	.	PUNCT
arjefm-1252	6	1	a	a	DET
arjefm-1252	6	2	sample	sample	NOUN
arjefm-1252	6	3	of	of	ADP
arjefm-1252	6	4	eight	eight	NUM
arjefm-1252	6	5	deposit	deposit	NOUN
arjefm-1252	6	6	money	money	NOUN
arjefm-1252	6	7	banks	bank	NOUN
arjefm-1252	6	8	was	be	AUX
arjefm-1252	6	9	purposively	purposively	ADV
arjefm-1252	6	10	selected	select	VERB
arjefm-1252	6	11	while	while	SCONJ
arjefm-1252	6	12	other	other	ADJ
arjefm-1252	6	13	banks	bank	NOUN
arjefm-1252	6	14	were	be	AUX
arjefm-1252	6	15	inevitably	inevitably	ADV
arjefm-1252	6	16	excluded	exclude	VERB
arjefm-1252	6	17	for	for	ADP
arjefm-1252	6	18	unavailability	unavailability	NOUN
arjefm-1252	6	19	of	of	ADP
arjefm-1252	6	20	data	datum	NOUN
arjefm-1252	6	21	.	.	PUNCT
arjefm-1252	7	1	data	datum	NOUN
arjefm-1252	7	2	were	be	AUX
arjefm-1252	7	3	generated	generate	VERB
arjefm-1252	7	4	from	from	ADP
arjefm-1252	7	5	the	the	DET
arjefm-1252	7	6	annual	annual	ADJ
arjefm-1252	7	7	reports	report	NOUN
arjefm-1252	7	8	and	and	CCONJ
arjefm-1252	7	9	accounts	account	NOUN
arjefm-1252	7	10	of	of	ADP
arjefm-1252	7	11	the	the	DET
arjefm-1252	7	12	selected	select	VERB
arjefm-1252	7	13	banks	bank	NOUN
arjefm-1252	7	14	in	in	ADP
arjefm-1252	7	15	nigeria	nigeria	PROPN
arjefm-1252	7	16	.	.	PUNCT
arjefm-1252	8	1	panel	panel	NOUN
arjefm-1252	8	2	data	datum	NOUN
arjefm-1252	8	3	were	be	AUX
arjefm-1252	8	4	analyzed	analyze	VERB
arjefm-1252	8	5	with	with	ADP
arjefm-1252	8	6	descriptive	descriptive	ADJ
arjefm-1252	8	7	statistics	statistic	NOUN
arjefm-1252	8	8	,	,	PUNCT
arjefm-1252	8	9	and	and	CCONJ
arjefm-1252	8	10	panel	panel	NOUN
arjefm-1252	8	11	regression	regression	NOUN
arjefm-1252	8	12	analysis	analysis	NOUN
arjefm-1252	8	13	was	be	AUX
arjefm-1252	8	14	used	use	VERB
arjefm-1252	8	15	to	to	PART
arjefm-1252	8	16	test	test	VERB
arjefm-1252	8	17	the	the	DET
arjefm-1252	8	18	hypothesis	hypothesis	NOUN
arjefm-1252	8	19	.	.	PUNCT
arjefm-1252	9	1	the	the	DET
arjefm-1252	9	2	study	study	NOUN
arjefm-1252	9	3	shows	show	VERB
arjefm-1252	9	4	that	that	SCONJ
arjefm-1252	9	5	the	the	DET
arjefm-1252	9	6	board	board	NOUN
arjefm-1252	9	7	of	of	ADP
arjefm-1252	9	8	directors	director	NOUN
arjefm-1252	9	9	’	’	PART
arjefm-1252	9	10	independence	independence	NOUN
arjefm-1252	9	11	had	have	VERB
arjefm-1252	9	12	a	a	DET
arjefm-1252	9	13	negative	negative	ADJ
arjefm-1252	9	14	and	and	CCONJ
arjefm-1252	9	15	significant	significant	ADJ
arjefm-1252	9	16	effect	effect	NOUN
arjefm-1252	9	17	for	for	ADP
arjefm-1252	9	18	nigerian	nigerian	ADJ
arjefm-1252	9	19	deposit	deposit	NOUN
arjefm-1252	9	20	money	money	NOUN
arjefm-1252	9	21	banks	bank	NOUN
arjefm-1252	9	22	,	,	PUNCT
arjefm-1252	9	23	while	while	SCONJ
arjefm-1252	9	24	that	that	PRON
arjefm-1252	9	25	of	of	ADP
arjefm-1252	9	26	south	south	ADJ
arjefm-1252	9	27	african	african	PROPN
arjefm-1252	9	28	showed	show	VERB
arjefm-1252	9	29	a	a	DET
arjefm-1252	9	30	positive	positive	ADJ
arjefm-1252	9	31	and	and	CCONJ
arjefm-1252	9	32	has	have	VERB
arjefm-1252	9	33	a	a	DET
arjefm-1252	9	34	significant	significant	ADJ
arjefm-1252	9	35	effect	effect	NOUN
arjefm-1252	9	36	on	on	ADP
arjefm-1252	9	37	bankruptcy	bankruptcy	NOUN
arjefm-1252	9	38	risk	risk	NOUN
arjefm-1252	9	39	.	.	PUNCT
arjefm-1252	10	1	based	base	VERB
arjefm-1252	10	2	on	on	ADP
arjefm-1252	10	3	this	this	PRON
arjefm-1252	10	4	,	,	PUNCT
arjefm-1252	10	5	there	there	PRON
arjefm-1252	10	6	is	be	VERB
arjefm-1252	10	7	need	need	NOUN
arjefm-1252	10	8	to	to	PART
arjefm-1252	10	9	strengthen	strengthen	VERB
arjefm-1252	10	10	the	the	DET
arjefm-1252	10	11	board	board	NOUN
arjefm-1252	10	12	of	of	ADP
arjefm-1252	10	13	director	director	NOUN
arjefm-1252	10	14	’s	’s	PART
arjefm-1252	10	15	independency	independency	NOUN
arjefm-1252	10	16	,	,	PUNCT
arjefm-1252	10	17	such	such	ADJ
arjefm-1252	10	18	as	as	ADP
arjefm-1252	10	19	having	have	VERB
arjefm-1252	10	20	more	more	ADV
arjefm-1252	10	21	independent	independent	ADJ
arjefm-1252	10	22	directors	director	NOUN
arjefm-1252	10	23	so	so	SCONJ
arjefm-1252	10	24	as	as	SCONJ
arjefm-1252	10	25	to	to	PART
arjefm-1252	10	26	monitor	monitor	VERB
arjefm-1252	10	27	management	management	NOUN
arjefm-1252	10	28	decisions	decision	NOUN
arjefm-1252	10	29	and	and	CCONJ
arjefm-1252	10	30	prevents	prevent	VERB
arjefm-1252	10	31	opportunistic	opportunistic	ADJ
arjefm-1252	10	32	behaviour	behaviour	NOUN
arjefm-1252	10	33	,	,	PUNCT
arjefm-1252	10	34	reducing	reduce	VERB
arjefm-1252	10	35	the	the	DET
arjefm-1252	10	36	risk	risk	NOUN
arjefm-1252	10	37	of	of	ADP
arjefm-1252	10	38	bankruptcy	bankruptcy	NOUN
arjefm-1252	10	39	.	.	PUNCT
arjefm-1252	11	1	keywords	keyword	NOUN
arjefm-1252	11	2	:	:	PUNCT
arjefm-1252	11	3	directors	director	NOUN
arjefm-1252	11	4	’	'	PUNCT
arjefm-1252	11	5	independence	independence	NOUN
arjefm-1252	11	6	,	,	PUNCT
arjefm-1252	11	7	bankruptcy	bankruptcy	NOUN
arjefm-1252	11	8	risk	risk	NOUN
arjefm-1252	11	9	and	and	CCONJ
arjefm-1252	11	10	deposit	deposit	VERB
arjefm-1252	11	11	money	money	NOUN
arjefm-1252	11	12	banks	bank	NOUN
arjefm-1252	11	13	introduction	introduction	VERB
arjefm-1252	11	14	the	the	DET
arjefm-1252	11	15	more	more	ADJ
arjefm-1252	11	16	board	board	NOUN
arjefm-1252	11	17	independence	independence	NOUN
arjefm-1252	11	18	,	,	PUNCT
arjefm-1252	11	19	the	the	PRON
arjefm-1252	11	20	more	more	ADJ
arjefm-1252	11	21	the	the	DET
arjefm-1252	11	22	investment	investment	NOUN
arjefm-1252	11	23	and	and	CCONJ
arjefm-1252	11	24	the	the	PRON
arjefm-1252	11	25	higher	high	ADJ
arjefm-1252	11	26	the	the	DET
arjefm-1252	11	27	financial	financial	ADJ
arjefm-1252	11	28	performance	performance	NOUN
arjefm-1252	11	29	,	,	PUNCT
arjefm-1252	11	30	board	board	NOUN
arjefm-1252	11	31	independence	independence	NOUN
arjefm-1252	11	32	could	could	AUX
arjefm-1252	11	33	lead	lead	VERB
arjefm-1252	11	34	to	to	ADP
arjefm-1252	11	35	better	well	ADJ
arjefm-1252	11	36	decisions	decision	NOUN
arjefm-1252	11	37	that	that	PRON
arjefm-1252	11	38	are	be	AUX
arjefm-1252	11	39	in	in	ADP
arjefm-1252	11	40	the	the	DET
arjefm-1252	11	41	best	good	ADJ
arjefm-1252	11	42	interest	interest	NOUN
arjefm-1252	11	43	of	of	ADP
arjefm-1252	11	44	the	the	DET
arjefm-1252	11	45	organization	organization	NOUN
arjefm-1252	11	46	and	and	CCONJ
arjefm-1252	11	47	good	good	ADJ
arjefm-1252	11	48	decisions	decision	NOUN
arjefm-1252	11	49	assist	assist	VERB
arjefm-1252	11	50	towards	towards	ADP
arjefm-1252	11	51	achieving	achieve	VERB
arjefm-1252	11	52	an	an	DET
arjefm-1252	11	53	improved	improved	ADJ
arjefm-1252	11	54	financial	financial	ADJ
arjefm-1252	11	55	performance	performance	NOUN
arjefm-1252	11	56	.	.	PUNCT
arjefm-1252	12	1	despite	despite	SCONJ
arjefm-1252	12	2	the	the	DET
arjefm-1252	12	3	importance	importance	NOUN
arjefm-1252	12	4	of	of	ADP
arjefm-1252	12	5	the	the	DET
arjefm-1252	12	6	financial	financial	ADJ
arjefm-1252	12	7	growth	growth	NOUN
arjefm-1252	12	8	to	to	ADP
arjefm-1252	12	9	businesses	business	NOUN
arjefm-1252	12	10	,	,	PUNCT
arjefm-1252	12	11	it	it	PRON
arjefm-1252	12	12	could	could	AUX
arjefm-1252	12	13	be	be	AUX
arjefm-1252	12	14	influenced	influence	VERB
arjefm-1252	12	15	by	by	ADP
arjefm-1252	12	16	the	the	DET
arjefm-1252	12	17	board	board	NOUN
arjefm-1252	12	18	characteristics	characteristic	NOUN
arjefm-1252	12	19	.	.	PUNCT
arjefm-1252	13	1	board	board	NOUN
arjefm-1252	13	2	characteristics	characteristic	NOUN
arjefm-1252	13	3	are	be	AUX
arjefm-1252	13	4	every	every	DET
arjefm-1252	13	5	attributes	attribute	NOUN
arjefm-1252	13	6	and	and	CCONJ
arjefm-1252	13	7	features	feature	NOUN
arjefm-1252	13	8	of	of	ADP
arjefm-1252	13	9	a	a	DET
arjefm-1252	13	10	firm	firm	NOUN
arjefm-1252	13	11	’s	’s	PART
arjefm-1252	13	12	board	board	NOUN
arjefm-1252	13	13	that	that	PRON
arjefm-1252	13	14	permits	permit	VERB
arjefm-1252	13	15	the	the	DET
arjefm-1252	13	16	successful	successful	ADJ
arjefm-1252	13	17	and	and	CCONJ
arjefm-1252	13	18	efficient	efficient	ADJ
arjefm-1252	13	19	pursuit	pursuit	NOUN
arjefm-1252	13	20	or	or	CCONJ
arjefm-1252	13	21	full	full	ADJ
arjefm-1252	13	22	realization	realization	NOUN
arjefm-1252	13	23	of	of	ADP
arjefm-1252	13	24	the	the	DET
arjefm-1252	13	25	interests	interest	NOUN
arjefm-1252	13	26	of	of	ADP
arjefm-1252	13	27	the	the	DET
arjefm-1252	13	28	various	various	ADJ
arjefm-1252	13	29	stakeholders	stakeholder	NOUN
arjefm-1252	13	30	(	(	PUNCT
arjefm-1252	13	31	augustine	augustine	PROPN
arjefm-1252	13	32	,	,	PUNCT
arjefm-1252	13	33	&	&	CCONJ
arjefm-1252	13	34	juliet	juliet	PROPN
arjefm-1252	13	35	,	,	PUNCT
arjefm-1252	13	36	2022	2022	NUM
arjefm-1252	13	37	)	)	PUNCT
arjefm-1252	13	38	.	.	PUNCT
arjefm-1252	14	1	the	the	DET
arjefm-1252	14	2	attributes	attribute	NOUN
arjefm-1252	14	3	could	could	AUX
arjefm-1252	14	4	be	be	AUX
arjefm-1252	14	5	quantitative	quantitative	ADJ
arjefm-1252	14	6	or	or	CCONJ
arjefm-1252	14	7	qualitative	qualitative	NOUN
arjefm-1252	14	8	,	,	PUNCT
arjefm-1252	14	9	the	the	DET
arjefm-1252	14	10	quantitative	quantitative	ADJ
arjefm-1252	14	11	(	(	PUNCT
arjefm-1252	14	12	tangible	tangible	ADJ
arjefm-1252	14	13	)	)	PUNCT
arjefm-1252	14	14	variables	variable	NOUN
arjefm-1252	14	15	include	include	VERB
arjefm-1252	14	16	audit	audit	NOUN
arjefm-1252	14	17	committee	committee	NOUN
arjefm-1252	14	18	independence	independence	NOUN
arjefm-1252	14	19	,	,	PUNCT
arjefm-1252	14	20	remuneration	remuneration	NOUN
arjefm-1252	14	21	committee	committee	NOUN
arjefm-1252	14	22	,	,	PUNCT
arjefm-1252	14	23	board	board	NOUN
arjefm-1252	14	24	gender	gender	NOUN
arjefm-1252	14	25	diversity	diversity	NOUN
arjefm-1252	14	26	,	,	PUNCT
arjefm-1252	14	27	and	and	CCONJ
arjefm-1252	14	28	board	board	NOUN
arjefm-1252	14	29	of	of	ADP
arjefm-1252	14	30	director	director	NOUN
arjefm-1252	14	31	’s	’s	PART
arjefm-1252	14	32	independence	independence	NOUN
arjefm-1252	14	33	and	and	CCONJ
arjefm-1252	14	34	on	on	ADP
arjefm-1252	14	35	the	the	DET
arjefm-1252	14	36	other	other	ADJ
arjefm-1252	14	37	hand	hand	NOUN
arjefm-1252	14	38	,	,	PUNCT
arjefm-1252	14	39	the	the	DET
arjefm-1252	14	40	qualitative	qualitative	ADJ
arjefm-1252	14	41	or	or	CCONJ
arjefm-1252	14	42	intangible	intangible	ADJ
arjefm-1252	14	43	variables	variable	NOUN
arjefm-1252	14	44	include	include	VERB
arjefm-1252	14	45	quality	quality	NOUN
arjefm-1252	14	46	decisions	decision	NOUN
arjefm-1252	14	47	,	,	PUNCT
arjefm-1252	14	48	production	production	NOUN
arjefm-1252	14	49	of	of	ADP
arjefm-1252	14	50	positive	positive	ADJ
arjefm-1252	14	51	values	value	NOUN
arjefm-1252	14	52	(	(	PUNCT
arjefm-1252	14	53	kamaludin	kamaludin	VERB
arjefm-1252	14	54	,	,	PUNCT
arjefm-1252	14	55	et	et	PROPN
arjefm-1252	14	56	al	al	PROPN
arjefm-1252	14	57	2020	2020	NUM
arjefm-1252	14	58	)	)	PUNCT
arjefm-1252	14	59	.	.	PUNCT
arjefm-1252	15	1	financial	financial	ADJ
arjefm-1252	15	2	distress	distress	NOUN
arjefm-1252	15	3	is	be	AUX
arjefm-1252	15	4	a	a	DET
arjefm-1252	15	5	broad	broad	ADJ
arjefm-1252	15	6	concept	concept	NOUN
arjefm-1252	15	7	used	use	VERB
arjefm-1252	15	8	to	to	PART
arjefm-1252	15	9	describe	describe	VERB
arjefm-1252	15	10	situations	situation	NOUN
arjefm-1252	15	11	in	in	ADP
arjefm-1252	15	12	which	which	PRON
arjefm-1252	15	13	firms	firm	NOUN
arjefm-1252	15	14	face	face	VERB
arjefm-1252	15	15	financial	financial	ADJ
arjefm-1252	15	16	difficulty	difficulty	NOUN
arjefm-1252	15	17	.	.	PUNCT
arjefm-1252	16	1	the	the	DET
arjefm-1252	16	2	most	most	ADV
arjefm-1252	16	3	common	common	ADJ
arjefm-1252	16	4	terms	term	NOUN
arjefm-1252	16	5	used	use	VERB
arjefm-1252	16	6	interchangeably	interchangeably	ADV
arjefm-1252	16	7	for	for	ADP
arjefm-1252	16	8	financial	financial	ADJ
arjefm-1252	16	9	distress	distress	NOUN
arjefm-1252	16	10	are	be	AUX
arjefm-1252	16	11	‘	'	PUNCT
arjefm-1252	16	12	failure	failure	NOUN
arjefm-1252	16	13	’	'	PUNCT
arjefm-1252	16	14	,	,	PUNCT
arjefm-1252	16	15	‘	'	PUNCT
arjefm-1252	16	16	default	default	NOUN
arjefm-1252	16	17	’	'	PUNCT
arjefm-1252	16	18	,	,	PUNCT
arjefm-1252	16	19	mailto:on.okeke@unizik.edu.ng	mailto:on.okeke@unizik.edu.ng	ADJ
arjefm-1252	16	20	mailto:tn.akaegbobi@unizik.edu.ng	mailto:tn.akaegbobi@unizik.edu.ng	ADJ
arjefm-1252	16	21	american	american	ADJ
arjefm-1252	16	22	research	research	PROPN
arjefm-1252	16	23	journal	journal	PROPN
arjefm-1252	16	24	of	of	ADP
arjefm-1252	16	25	economics	economic	NOUN
arjefm-1252	16	26	,	,	PUNCT
arjefm-1252	16	27	finance	finance	NOUN
arjefm-1252	16	28	and	and	CCONJ
arjefm-1252	16	29	management	management	NOUN
arjefm-1252	16	30	volume	volume	NOUN
arjefm-1252	16	31	13	13	NUM
arjefm-1252	16	32	issue	issue	NOUN
arjefm-1252	16	33	3	3	NUM
arjefm-1252	16	34	,	,	PUNCT
arjefm-1252	16	35	july	july	PROPN
arjefm-1252	16	36	-	-	PUNCT
arjefm-1252	16	37	september	september	PROPN
arjefm-1252	16	38	2025	2025	NUM
arjefm-1252	16	39	issn	issn	NOUN
arjefm-1252	16	40	:	:	PUNCT
arjefm-1252	16	41	2836	2836	NUM
arjefm-1252	16	42	-	-	SYM
arjefm-1252	16	43	9416	9416	NUM
arjefm-1252	16	44	impact	impact	NOUN
arjefm-1252	16	45	factor	factor	NOUN
arjefm-1252	16	46	:	:	PUNCT
arjefm-1252	16	47	6.41	6.41	NUM
arjefm-1252	16	48	journal	journal	NOUN
arjefm-1252	16	49	homepage	homepage	NOUN
arjefm-1252	16	50	:	:	PUNCT
arjefm-1252	16	51	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	16	52	email	email	NOUN
arjefm-1252	16	53	:	:	PUNCT
arjefm-1252	16	54	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	16	55	official	official	ADJ
arjefm-1252	16	56	journal	journal	PROPN
arjefm-1252	16	57	of	of	ADP
arjefm-1252	16	58	america	america	PROPN
arjefm-1252	16	59	serial	serial	PROPN
arjefm-1252	16	60	publication	publication	NOUN
arjefm-1252	16	61	american	american	PROPN
arjefm-1252	16	62	research	research	PROPN
arjefm-1252	16	63	journal	journal	PROPN
arjefm-1252	16	64	of	of	ADP
arjefm-1252	16	65	economics	economic	NOUN
arjefm-1252	16	66	,	,	PUNCT
arjefm-1252	16	67	finance	finance	NOUN
arjefm-1252	16	68	and	and	CCONJ
arjefm-1252	16	69	management	management	NOUN
arjefm-1252	16	70	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	16	71	,	,	PUNCT
arjefm-1252	16	72	email	email	NOUN
arjefm-1252	16	73	:	:	PUNCT
arjefm-1252	16	74	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	17	1	130	130	NUM
arjefm-1252	18	1	|	|	ADV
arjefm-1252	18	2	p	p	ADP
arjefm-1252	18	3	a	a	DET
arjefm-1252	18	4	g	g	NOUN
arjefm-1252	18	5	e	e	NOUN
arjefm-1252	18	6	‘	'	PUNCT
arjefm-1252	18	7	insolvency	insolvency	NOUN
arjefm-1252	18	8	’	'	PUNCT
arjefm-1252	18	9	,	,	PUNCT
arjefm-1252	18	10	and	and	CCONJ
arjefm-1252	18	11	‘	'	PUNCT
arjefm-1252	18	12	bankruptcy	bankruptcy	NOUN
arjefm-1252	18	13	’	'	PUNCT
arjefm-1252	18	14	(	(	PUNCT
arjefm-1252	18	15	geng	geng	PROPN
arjefm-1252	18	16	,	,	PUNCT
arjefm-1252	18	17	et	et	PROPN
arjefm-1252	18	18	al	al	PROPN
arjefm-1252	18	19	,	,	PUNCT
arjefm-1252	18	20	2015	2015	NUM
arjefm-1252	18	21	)	)	PUNCT
arjefm-1252	18	22	.	.	PUNCT
arjefm-1252	19	1	however	however	ADV
arjefm-1252	19	2	,	,	PUNCT
arjefm-1252	19	3	bankruptcy	bankruptcy	NOUN
arjefm-1252	19	4	is	be	AUX
arjefm-1252	19	5	the	the	DET
arjefm-1252	19	6	extreme	extreme	ADJ
arjefm-1252	19	7	and	and	CCONJ
arjefm-1252	19	8	irredeemable	irredeemable	ADJ
arjefm-1252	19	9	outcome	outcome	NOUN
arjefm-1252	19	10	of	of	ADP
arjefm-1252	19	11	financial	financial	ADJ
arjefm-1252	19	12	distress	distress	NOUN
arjefm-1252	19	13	and	and	CCONJ
arjefm-1252	19	14	as	as	SCONJ
arjefm-1252	19	15	such	such	ADJ
arjefm-1252	19	16	many	many	ADJ
arjefm-1252	19	17	financially	financially	ADV
arjefm-1252	19	18	distressed	distressed	ADJ
arjefm-1252	19	19	firms	firm	NOUN
arjefm-1252	19	20	escape	escape	VERB
arjefm-1252	19	21	bankruptcy	bankruptcy	NOUN
arjefm-1252	19	22	due	due	ADP
arjefm-1252	19	23	to	to	ADP
arjefm-1252	19	24	early	early	ADJ
arjefm-1252	19	25	reconstruction	reconstruction	NOUN
arjefm-1252	19	26	of	of	ADP
arjefm-1252	19	27	operations	operation	NOUN
arjefm-1252	19	28	.	.	PUNCT
arjefm-1252	20	1	there	there	PRON
arjefm-1252	20	2	are	be	VERB
arjefm-1252	20	3	many	many	ADJ
arjefm-1252	20	4	definitions	definition	NOUN
arjefm-1252	20	5	of	of	ADP
arjefm-1252	20	6	financial	financial	ADJ
arjefm-1252	20	7	distress	distress	NOUN
arjefm-1252	20	8	because	because	SCONJ
arjefm-1252	20	9	different	different	ADJ
arjefm-1252	20	10	countries	country	NOUN
arjefm-1252	20	11	have	have	VERB
arjefm-1252	20	12	different	different	ADJ
arjefm-1252	20	13	accounting	accounting	NOUN
arjefm-1252	20	14	procedures	procedure	NOUN
arjefm-1252	20	15	and	and	CCONJ
arjefm-1252	20	16	rules	rule	NOUN
arjefm-1252	20	17	.	.	PUNCT
arjefm-1252	21	1	it	it	PRON
arjefm-1252	21	2	is	be	AUX
arjefm-1252	21	3	generally	generally	ADV
arjefm-1252	21	4	believed	believe	VERB
arjefm-1252	21	5	that	that	SCONJ
arjefm-1252	21	6	it	it	PRON
arjefm-1252	21	7	is	be	AUX
arjefm-1252	21	8	a	a	DET
arjefm-1252	21	9	situation	situation	NOUN
arjefm-1252	21	10	where	where	SCONJ
arjefm-1252	21	11	operating	operate	VERB
arjefm-1252	21	12	cash	cash	NOUN
arjefm-1252	21	13	flow	flow	NOUN
arjefm-1252	21	14	does	do	AUX
arjefm-1252	21	15	not	not	PART
arjefm-1252	21	16	exceed	exceed	VERB
arjefm-1252	21	17	negative	negative	ADJ
arjefm-1252	21	18	net	net	ADJ
arjefm-1252	21	19	assets	asset	NOUN
arjefm-1252	21	20	(	(	PUNCT
arjefm-1252	21	21	li	li	PROPN
arjefm-1252	21	22	et	et	PROPN
arjefm-1252	21	23	al	al	PROPN
arjefm-1252	21	24	.	.	PROPN
arjefm-1252	21	25	,	,	PUNCT
arjefm-1252	21	26	2014	2014	NUM
arjefm-1252	21	27	)	)	PUNCT
arjefm-1252	21	28	.	.	PUNCT
arjefm-1252	22	1	geng	geng	PROPN
arjefm-1252	22	2	et	et	PROPN
arjefm-1252	22	3	al	al	PROPN
arjefm-1252	22	4	.	.	PROPN
arjefm-1252	23	1	(	(	PUNCT
arjefm-1252	23	2	2015	2015	NUM
arjefm-1252	23	3	)	)	PUNCT
arjefm-1252	23	4	stated	state	VERB
arjefm-1252	23	5	that	that	SCONJ
arjefm-1252	23	6	some	some	PRON
arjefm-1252	23	7	of	of	ADP
arjefm-1252	23	8	the	the	DET
arjefm-1252	23	9	methods	method	NOUN
arjefm-1252	23	10	that	that	PRON
arjefm-1252	23	11	have	have	AUX
arjefm-1252	23	12	been	be	AUX
arjefm-1252	23	13	used	use	VERB
arjefm-1252	23	14	for	for	ADP
arjefm-1252	23	15	financial	financial	ADJ
arjefm-1252	23	16	distress	distress	NOUN
arjefm-1252	23	17	prediction	prediction	NOUN
arjefm-1252	23	18	include	include	VERB
arjefm-1252	23	19	discriminant	discriminant	ADJ
arjefm-1252	23	20	analysis	analysis	NOUN
arjefm-1252	23	21	,	,	PUNCT
arjefm-1252	23	22	logit	logit	NOUN
arjefm-1252	23	23	or	or	CCONJ
arjefm-1252	23	24	probit	probit	NOUN
arjefm-1252	23	25	regression	regression	NOUN
arjefm-1252	23	26	model	model	NOUN
arjefm-1252	23	27	,	,	PUNCT
arjefm-1252	23	28	linear	linear	ADJ
arjefm-1252	23	29	conditional	conditional	ADJ
arjefm-1252	23	30	probability	probability	NOUN
arjefm-1252	23	31	models	model	NOUN
arjefm-1252	23	32	,	,	PUNCT
arjefm-1252	23	33	neural	neural	ADJ
arjefm-1252	23	34	network	network	NOUN
arjefm-1252	23	35	,	,	PUNCT
arjefm-1252	23	36	decision	decision	NOUN
arjefm-1252	23	37	trees	tree	NOUN
arjefm-1252	23	38	,	,	PUNCT
arjefm-1252	23	39	case	case	NOUN
arjefm-1252	23	40	based	base	VERB
arjefm-1252	23	41	reasoning	reasoning	NOUN
arjefm-1252	23	42	,	,	PUNCT
arjefm-1252	23	43	genetic	genetic	ADJ
arjefm-1252	23	44	algorithm	algorithm	NOUN
arjefm-1252	23	45	,	,	PUNCT
arjefm-1252	23	46	rough	rough	ADJ
arjefm-1252	23	47	sets	set	NOUN
arjefm-1252	23	48	,	,	PUNCT
arjefm-1252	23	49	support	support	NOUN
arjefm-1252	23	50	vector	vector	NOUN
arjefm-1252	23	51	machine	machine	NOUN
arjefm-1252	23	52	,	,	PUNCT
arjefm-1252	23	53	and	and	CCONJ
arjefm-1252	23	54	others	other	NOUN
arjefm-1252	23	55	.	.	PUNCT
arjefm-1252	24	1	however	however	ADV
arjefm-1252	24	2	,	,	PUNCT
arjefm-1252	24	3	the	the	DET
arjefm-1252	24	4	assumptions	assumption	NOUN
arjefm-1252	24	5	underlying	underlie	VERB
arjefm-1252	24	6	the	the	DET
arjefm-1252	24	7	majority	majority	NOUN
arjefm-1252	24	8	of	of	ADP
arjefm-1252	24	9	these	these	DET
arjefm-1252	24	10	methods	method	NOUN
arjefm-1252	24	11	are	be	AUX
arjefm-1252	24	12	far	far	ADV
arjefm-1252	24	13	from	from	ADP
arjefm-1252	24	14	real	real	ADJ
arjefm-1252	24	15	world	world	NOUN
arjefm-1252	24	16	situation	situation	NOUN
arjefm-1252	24	17	.	.	PUNCT
arjefm-1252	25	1	extant	extant	ADJ
arjefm-1252	25	2	research	research	NOUN
arjefm-1252	25	3	has	have	AUX
arjefm-1252	25	4	focused	focus	VERB
arjefm-1252	25	5	on	on	ADP
arjefm-1252	25	6	the	the	DET
arjefm-1252	25	7	discovery	discovery	NOUN
arjefm-1252	25	8	of	of	ADP
arjefm-1252	25	9	better	well	ADJ
arjefm-1252	25	10	models	model	NOUN
arjefm-1252	25	11	for	for	ADP
arjefm-1252	25	12	financial	financial	ADJ
arjefm-1252	25	13	distress	distress	NOUN
arjefm-1252	25	14	prediction	prediction	NOUN
arjefm-1252	25	15	(	(	PUNCT
arjefm-1252	25	16	ayoola	ayoola	PROPN
arjefm-1252	25	17	&	&	CCONJ
arjefm-1252	25	18	obokoh	obokoh	PROPN
arjefm-1252	25	19	,	,	PUNCT
arjefm-1252	25	20	2018	2018	NUM
arjefm-1252	25	21	)	)	PUNCT
arjefm-1252	25	22	.	.	PUNCT
arjefm-1252	26	1	in	in	ADP
arjefm-1252	26	2	nigeria	nigeria	PROPN
arjefm-1252	26	3	,	,	PUNCT
arjefm-1252	26	4	okoye	okoye	PROPN
arjefm-1252	26	5	and	and	CCONJ
arjefm-1252	26	6	okoye	okoye	PROPN
arjefm-1252	26	7	(	(	PUNCT
arjefm-1252	26	8	2022	2022	NUM
arjefm-1252	26	9	)	)	PUNCT
arjefm-1252	26	10	;	;	PUNCT
arjefm-1252	26	11	ayoola	ayoola	PROPN
arjefm-1252	26	12	and	and	CCONJ
arjefm-1252	26	13	obokoh	obokoh	NOUN
arjefm-1252	26	14	(	(	PUNCT
arjefm-1252	26	15	2018	2018	NUM
arjefm-1252	26	16	)	)	PUNCT
arjefm-1252	26	17	investigated	investigate	VERB
arjefm-1252	26	18	the	the	DET
arjefm-1252	26	19	effect	effect	NOUN
arjefm-1252	26	20	of	of	ADP
arjefm-1252	26	21	board	board	NOUN
arjefm-1252	26	22	characteristic	characteristic	ADJ
arjefm-1252	26	23	on	on	ADP
arjefm-1252	26	24	bankruptcy	bankruptcy	NOUN
arjefm-1252	26	25	prediction	prediction	NOUN
arjefm-1252	26	26	in	in	ADP
arjefm-1252	26	27	nigerian	nigerian	ADJ
arjefm-1252	26	28	banks	bank	NOUN
arjefm-1252	26	29	which	which	PRON
arjefm-1252	26	30	data	datum	NOUN
arjefm-1252	26	31	ended	end	VERB
arjefm-1252	26	32	in	in	ADP
arjefm-1252	26	33	2020	2020	NUM
arjefm-1252	26	34	,	,	PUNCT
arjefm-1252	26	35	thereby	thereby	ADV
arjefm-1252	26	36	created	create	VERB
arjefm-1252	26	37	a	a	DET
arjefm-1252	26	38	periodic	periodic	ADJ
arjefm-1252	26	39	gap	gap	NOUN
arjefm-1252	26	40	.	.	PUNCT
arjefm-1252	27	1	this	this	DET
arjefm-1252	27	2	study	study	NOUN
arjefm-1252	27	3	therefore	therefore	ADV
arjefm-1252	27	4	,	,	PUNCT
arjefm-1252	27	5	sought	seek	VERB
arjefm-1252	27	6	to	to	PART
arjefm-1252	27	7	assess	assess	VERB
arjefm-1252	27	8	the	the	DET
arjefm-1252	27	9	effect	effect	NOUN
arjefm-1252	27	10	of	of	ADP
arjefm-1252	27	11	board	board	NOUN
arjefm-1252	27	12	of	of	ADP
arjefm-1252	27	13	directors	director	NOUN
arjefm-1252	27	14	’	’	PART
arjefm-1252	27	15	independence	independence	NOUN
arjefm-1252	27	16	on	on	ADP
arjefm-1252	27	17	bankruptcy	bankruptcy	NOUN
arjefm-1252	27	18	risk	risk	NOUN
arjefm-1252	27	19	of	of	ADP
arjefm-1252	27	20	deposit	deposit	NOUN
arjefm-1252	27	21	money	money	NOUN
arjefm-1252	27	22	banks	bank	NOUN
arjefm-1252	27	23	in	in	ADP
arjefm-1252	27	24	nigeria	nigeria	PROPN
arjefm-1252	27	25	.	.	PUNCT
arjefm-1252	28	1	conceptual	conceptual	PROPN
arjefm-1252	28	2	review	review	PROPN
arjefm-1252	28	3	board	board	PROPN
arjefm-1252	28	4	independence	independence	PROPN
arjefm-1252	28	5	committee	committee	PROPN
arjefm-1252	28	6	independent	independent	ADJ
arjefm-1252	28	7	directors	director	NOUN
arjefm-1252	28	8	are	be	AUX
arjefm-1252	28	9	the	the	DET
arjefm-1252	28	10	non	non	ADJ
arjefm-1252	28	11	-	-	ADJ
arjefm-1252	28	12	executive	executive	ADJ
arjefm-1252	28	13	directors	director	NOUN
arjefm-1252	28	14	appointed	appoint	VERB
arjefm-1252	28	15	into	into	ADP
arjefm-1252	28	16	the	the	DET
arjefm-1252	28	17	board	board	NOUN
arjefm-1252	28	18	to	to	PART
arjefm-1252	28	19	represent	represent	VERB
arjefm-1252	28	20	the	the	DET
arjefm-1252	28	21	shareholders	shareholder	NOUN
arjefm-1252	28	22	.	.	PUNCT
arjefm-1252	29	1	board	board	NOUN
arjefm-1252	29	2	independence	independence	NOUN
arjefm-1252	29	3	is	be	AUX
arjefm-1252	29	4	by	by	ADP
arjefm-1252	29	5	and	and	CCONJ
arjefm-1252	29	6	large	large	ADJ
arjefm-1252	29	7	influenced	influence	VERB
arjefm-1252	29	8	by	by	ADP
arjefm-1252	29	9	how	how	SCONJ
arjefm-1252	29	10	it	it	PRON
arjefm-1252	29	11	is	be	AUX
arjefm-1252	29	12	composed	compose	VERB
arjefm-1252	29	13	.	.	PUNCT
arjefm-1252	30	1	a	a	DET
arjefm-1252	30	2	board	board	NOUN
arjefm-1252	30	3	is	be	AUX
arjefm-1252	30	4	said	say	VERB
arjefm-1252	30	5	to	to	PART
arjefm-1252	30	6	be	be	AUX
arjefm-1252	30	7	independent	independent	ADJ
arjefm-1252	30	8	if	if	SCONJ
arjefm-1252	30	9	made	make	VERB
arjefm-1252	30	10	up	up	ADP
arjefm-1252	30	11	of	of	ADP
arjefm-1252	30	12	more	more	ADJ
arjefm-1252	30	13	nonexecutive	nonexecutive	ADJ
arjefm-1252	30	14	directors	director	NOUN
arjefm-1252	30	15	.	.	PUNCT
arjefm-1252	31	1	the	the	DET
arjefm-1252	31	2	independent	independent	ADJ
arjefm-1252	31	3	outside	outside	ADJ
arjefm-1252	31	4	director	director	NOUN
arjefm-1252	31	5	brings	bring	VERB
arjefm-1252	31	6	to	to	PART
arjefm-1252	31	7	fruition	fruition	VERB
arjefm-1252	31	8	the	the	DET
arjefm-1252	31	9	desired	desire	VERB
arjefm-1252	31	10	neutrality	neutrality	NOUN
arjefm-1252	31	11	and	and	CCONJ
arjefm-1252	31	12	minimalize	minimalize	VERB
arjefm-1252	31	13	bias	bias	NOUN
arjefm-1252	31	14	in	in	ADP
arjefm-1252	31	15	the	the	DET
arjefm-1252	31	16	board	board	NOUN
arjefm-1252	31	17	process	process	NOUN
arjefm-1252	31	18	(	(	PUNCT
arjefm-1252	31	19	bhakat	bhakat	PROPN
arjefm-1252	31	20	&	&	CCONJ
arjefm-1252	31	21	black	black	ADJ
arjefm-1252	31	22	,	,	PUNCT
arjefm-1252	31	23	2002	2002	NUM
arjefm-1252	31	24	)	)	PUNCT
arjefm-1252	31	25	.	.	PUNCT
arjefm-1252	32	1	in	in	ADP
arjefm-1252	32	2	line	line	NOUN
arjefm-1252	32	3	with	with	ADP
arjefm-1252	32	4	this	this	PRON
arjefm-1252	32	5	,	,	PUNCT
arjefm-1252	32	6	elshandidy	elshandidy	VERB
arjefm-1252	32	7	et	et	PROPN
arjefm-1252	32	8	al	al	PROPN
arjefm-1252	32	9	.	.	PROPN
arjefm-1252	33	1	(	(	PUNCT
arjefm-1252	33	2	2013	2013	NUM
arjefm-1252	33	3	)	)	PUNCT
arjefm-1252	33	4	argued	argue	VERB
arjefm-1252	33	5	that	that	SCONJ
arjefm-1252	33	6	having	have	VERB
arjefm-1252	33	7	a	a	DET
arjefm-1252	33	8	good	good	ADJ
arjefm-1252	33	9	number	number	NOUN
arjefm-1252	33	10	of	of	ADP
arjefm-1252	33	11	independent	independent	ADJ
arjefm-1252	33	12	directors	director	NOUN
arjefm-1252	33	13	on	on	ADP
arjefm-1252	33	14	the	the	DET
arjefm-1252	33	15	board	board	NOUN
arjefm-1252	33	16	would	would	AUX
arjefm-1252	33	17	foster	foster	VERB
arjefm-1252	33	18	greater	great	ADJ
arjefm-1252	33	19	disclosure	disclosure	NOUN
arjefm-1252	33	20	by	by	ADP
arjefm-1252	33	21	the	the	DET
arjefm-1252	33	22	company	company	NOUN
arjefm-1252	33	23	.	.	PUNCT
arjefm-1252	34	1	however	however	ADV
arjefm-1252	34	2	,	,	PUNCT
arjefm-1252	34	3	gul	gul	PROPN
arjefm-1252	34	4	and	and	CCONJ
arjefm-1252	34	5	leung	leung	PROPN
arjefm-1252	34	6	(	(	PUNCT
arjefm-1252	34	7	2004	2004	NUM
arjefm-1252	34	8	)	)	PUNCT
arjefm-1252	34	9	documented	document	VERB
arjefm-1252	34	10	that	that	SCONJ
arjefm-1252	34	11	the	the	DET
arjefm-1252	34	12	presence	presence	NOUN
arjefm-1252	34	13	of	of	ADP
arjefm-1252	34	14	independent	independent	ADJ
arjefm-1252	34	15	directors	director	NOUN
arjefm-1252	34	16	may	may	AUX
arjefm-1252	34	17	not	not	PART
arjefm-1252	34	18	likely	likely	ADV
arjefm-1252	34	19	address	address	VERB
arjefm-1252	34	20	the	the	DET
arjefm-1252	34	21	issue	issue	NOUN
arjefm-1252	34	22	of	of	ADP
arjefm-1252	34	23	disclosure	disclosure	NOUN
arjefm-1252	34	24	as	as	ADP
arjefm-1252	34	25	a	a	DET
arjefm-1252	34	26	result	result	NOUN
arjefm-1252	34	27	of	of	ADP
arjefm-1252	34	28	complex	complex	ADJ
arjefm-1252	34	29	board	board	NOUN
arjefm-1252	34	30	structure	structure	NOUN
arjefm-1252	34	31	,	,	PUNCT
arjefm-1252	34	32	hence	hence	ADV
arjefm-1252	34	33	,	,	PUNCT
arjefm-1252	34	34	hypothesized	hypothesize	VERB
arjefm-1252	34	35	that	that	SCONJ
arjefm-1252	34	36	independent	independent	ADJ
arjefm-1252	34	37	board	board	NOUN
arjefm-1252	34	38	of	of	ADP
arjefm-1252	34	39	directors	director	NOUN
arjefm-1252	34	40	does	do	AUX
arjefm-1252	34	41	not	not	PART
arjefm-1252	34	42	have	have	VERB
arjefm-1252	34	43	significant	significant	ADJ
arjefm-1252	34	44	effect	effect	NOUN
arjefm-1252	34	45	on	on	ADP
arjefm-1252	34	46	risk	risk	NOUN
arjefm-1252	34	47	disclosure	disclosure	NOUN
arjefm-1252	34	48	of	of	ADP
arjefm-1252	34	49	nigerian	nigerian	ADJ
arjefm-1252	34	50	banks	bank	NOUN
arjefm-1252	34	51	.	.	PUNCT
arjefm-1252	35	1	the	the	DET
arjefm-1252	35	2	global	global	ADJ
arjefm-1252	35	3	economy	economy	NOUN
arjefm-1252	35	4	appears	appear	VERB
arjefm-1252	35	5	to	to	PART
arjefm-1252	35	6	have	have	AUX
arjefm-1252	35	7	become	become	AUX
arjefm-1252	35	8	caught	catch	VERB
arjefm-1252	35	9	up	up	ADP
arjefm-1252	35	10	in	in	ADP
arjefm-1252	35	11	what	what	PRON
arjefm-1252	35	12	might	might	AUX
arjefm-1252	35	13	be	be	AUX
arjefm-1252	35	14	described	describe	VERB
arjefm-1252	35	15	as	as	ADP
arjefm-1252	35	16	outside	outside	ADJ
arjefm-1252	35	17	directors	director	NOUN
arjefm-1252	35	18	,	,	PUNCT
arjefm-1252	35	19	euphoria	euphoria	NOUN
arjefm-1252	35	20	(	(	PUNCT
arjefm-1252	35	21	dahya	dahya	PROPN
arjefm-1252	35	22	&	&	CCONJ
arjefm-1252	35	23	connell	connell	PROPN
arjefm-1252	35	24	,	,	PUNCT
arjefm-1252	35	25	2017	2017	NUM
arjefm-1252	35	26	)	)	PUNCT
arjefm-1252	35	27	.	.	PUNCT
arjefm-1252	36	1	olubunmi	olubunmi	NOUN
arjefm-1252	36	2	(	(	PUNCT
arjefm-1252	36	3	2021	2021	NUM
arjefm-1252	36	4	)	)	PUNCT
arjefm-1252	36	5	study	study	VERB
arjefm-1252	36	6	the	the	DET
arjefm-1252	36	7	effect	effect	NOUN
arjefm-1252	36	8	of	of	ADP
arjefm-1252	36	9	diversity	diversity	NOUN
arjefm-1252	36	10	on	on	ADP
arjefm-1252	36	11	the	the	DET
arjefm-1252	36	12	financial	financial	ADJ
arjefm-1252	36	13	performance	performance	NOUN
arjefm-1252	36	14	of	of	ADP
arjefm-1252	36	15	the	the	DET
arjefm-1252	36	16	board	board	NOUN
arjefm-1252	36	17	of	of	ADP
arjefm-1252	36	18	directors	director	NOUN
arjefm-1252	36	19	of	of	ADP
arjefm-1252	36	20	nigerian	nigerian	ADJ
arjefm-1252	36	21	citation	citation	NOUN
arjefm-1252	36	22	companies	company	NOUN
arjefm-1252	36	23	.	.	PUNCT
arjefm-1252	37	1	the	the	DET
arjefm-1252	37	2	results	result	NOUN
arjefm-1252	37	3	revealed	reveal	VERB
arjefm-1252	37	4	that	that	SCONJ
arjefm-1252	37	5	board	board	NOUN
arjefm-1252	37	6	independence	independence	NOUN
arjefm-1252	37	7	,	,	PUNCT
arjefm-1252	37	8	board	board	NOUN
arjefm-1252	37	9	gender	gender	NOUN
arjefm-1252	37	10	diversity	diversity	NOUN
arjefm-1252	37	11	,	,	PUNCT
arjefm-1252	37	12	and	and	CCONJ
arjefm-1252	37	13	board	board	NOUN
arjefm-1252	37	14	size	size	NOUN
arjefm-1252	37	15	have	have	VERB
arjefm-1252	37	16	a	a	DET
arjefm-1252	37	17	positive	positive	ADJ
arjefm-1252	37	18	impact	impact	NOUN
arjefm-1252	37	19	on	on	ADP
arjefm-1252	37	20	the	the	DET
arjefm-1252	37	21	aftertax	aftertax	ADJ
arjefm-1252	37	22	profits	profit	NOUN
arjefm-1252	37	23	of	of	ADP
arjefm-1252	37	24	selected	select	VERB
arjefm-1252	37	25	listed	list	VERB
arjefm-1252	37	26	companies	company	NOUN
arjefm-1252	37	27	in	in	ADP
arjefm-1252	37	28	nigeria	nigeria	PROPN
arjefm-1252	37	29	.	.	PUNCT
arjefm-1252	38	1	similarly	similarly	ADV
arjefm-1252	38	2	,	,	PUNCT
arjefm-1252	38	3	oyewale	oyewale	PROPN
arjefm-1252	38	4	et	et	PROPN
arjefm-1252	38	5	al	al	PROPN
arjefm-1252	38	6	.	.	PROPN
arjefm-1252	39	1	(	(	PUNCT
arjefm-1252	39	2	2019	2019	NUM
arjefm-1252	39	3	)	)	PUNCT
arjefm-1252	39	4	study	study	VERB
arjefm-1252	39	5	the	the	DET
arjefm-1252	39	6	relationship	relationship	NOUN
arjefm-1252	39	7	between	between	ADP
arjefm-1252	39	8	board	board	NOUN
arjefm-1252	39	9	independence	independence	NOUN
arjefm-1252	39	10	and	and	CCONJ
arjefm-1252	39	11	the	the	DET
arjefm-1252	39	12	financial	financial	ADJ
arjefm-1252	39	13	performance	performance	NOUN
arjefm-1252	39	14	of	of	ADP
arjefm-1252	39	15	listed	list	VERB
arjefm-1252	39	16	manufacturing	manufacturing	NOUN
arjefm-1252	39	17	companies	company	NOUN
arjefm-1252	39	18	in	in	ADP
arjefm-1252	39	19	nigeria	nigeria	PROPN
arjefm-1252	39	20	was	be	AUX
arjefm-1252	39	21	investigated	investigate	VERB
arjefm-1252	39	22	in	in	ADP
arjefm-1252	39	23	this	this	DET
arjefm-1252	39	24	study	study	NOUN
arjefm-1252	39	25	.	.	PUNCT
arjefm-1252	40	1	the	the	DET
arjefm-1252	40	2	result	result	NOUN
arjefm-1252	40	3	confirms	confirm	VERB
arjefm-1252	40	4	that	that	SCONJ
arjefm-1252	40	5	there	there	PRON
arjefm-1252	40	6	is	be	VERB
arjefm-1252	40	7	a	a	DET
arjefm-1252	40	8	significant	significant	ADJ
arjefm-1252	40	9	positive	positive	ADJ
arjefm-1252	40	10	linear	linear	NOUN
arjefm-1252	40	11	relationship	relationship	NOUN
arjefm-1252	40	12	between	between	ADP
arjefm-1252	40	13	board	board	NOUN
arjefm-1252	40	14	independence	independence	NOUN
arjefm-1252	40	15	and	and	CCONJ
arjefm-1252	40	16	financial	financial	ADJ
arjefm-1252	40	17	performance	performance	NOUN
arjefm-1252	40	18	of	of	ADP
arjefm-1252	40	19	listed	list	VERB
arjefm-1252	40	20	manufacturing	manufacturing	NOUN
arjefm-1252	40	21	companies	company	NOUN
arjefm-1252	40	22	in	in	ADP
arjefm-1252	40	23	nigeria	nigeria	PROPN
arjefm-1252	40	24	.	.	PUNCT
arjefm-1252	41	1	american	american	PROPN
arjefm-1252	41	2	research	research	PROPN
arjefm-1252	41	3	journal	journal	PROPN
arjefm-1252	41	4	of	of	ADP
arjefm-1252	41	5	economics	economic	NOUN
arjefm-1252	41	6	,	,	PUNCT
arjefm-1252	41	7	finance	finance	NOUN
arjefm-1252	41	8	and	and	CCONJ
arjefm-1252	41	9	management	management	NOUN
arjefm-1252	41	10	volume	volume	NOUN
arjefm-1252	41	11	13	13	NUM
arjefm-1252	41	12	issue	issue	NOUN
arjefm-1252	41	13	3	3	NUM
arjefm-1252	41	14	,	,	PUNCT
arjefm-1252	41	15	july	july	PROPN
arjefm-1252	41	16	-	-	PUNCT
arjefm-1252	41	17	september	september	PROPN
arjefm-1252	41	18	2025	2025	NUM
arjefm-1252	41	19	issn	issn	NOUN
arjefm-1252	41	20	:	:	PUNCT
arjefm-1252	41	21	2836	2836	NUM
arjefm-1252	41	22	-	-	SYM
arjefm-1252	41	23	9416	9416	NUM
arjefm-1252	41	24	impact	impact	NOUN
arjefm-1252	41	25	factor	factor	NOUN
arjefm-1252	41	26	:	:	PUNCT
arjefm-1252	41	27	6.41	6.41	NUM
arjefm-1252	41	28	journal	journal	NOUN
arjefm-1252	41	29	homepage	homepage	NOUN
arjefm-1252	41	30	:	:	PUNCT
arjefm-1252	41	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	41	32	email	email	NOUN
arjefm-1252	41	33	:	:	PUNCT
arjefm-1252	41	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	41	35	official	official	ADJ
arjefm-1252	41	36	journal	journal	PROPN
arjefm-1252	41	37	of	of	ADP
arjefm-1252	41	38	america	america	PROPN
arjefm-1252	41	39	serial	serial	PROPN
arjefm-1252	41	40	publication	publication	NOUN
arjefm-1252	41	41	american	american	PROPN
arjefm-1252	41	42	research	research	PROPN
arjefm-1252	41	43	journal	journal	PROPN
arjefm-1252	41	44	of	of	ADP
arjefm-1252	41	45	economics	economic	NOUN
arjefm-1252	41	46	,	,	PUNCT
arjefm-1252	41	47	finance	finance	NOUN
arjefm-1252	41	48	and	and	CCONJ
arjefm-1252	41	49	management	management	NOUN
arjefm-1252	41	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	41	51	,	,	PUNCT
arjefm-1252	41	52	email	email	NOUN
arjefm-1252	41	53	:	:	PUNCT
arjefm-1252	42	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	43	1	131	131	NUM
arjefm-1252	44	1	|	|	ADV
arjefm-1252	44	2	p	p	X
arjefm-1252	44	3	a	a	DET
arjefm-1252	44	4	g	g	NOUN
arjefm-1252	44	5	e	e	NOUN
arjefm-1252	44	6	to	to	ADP
arjefm-1252	44	7	this	this	DET
arjefm-1252	44	8	end	end	NOUN
arjefm-1252	44	9	different	different	ADJ
arjefm-1252	44	10	studies	study	NOUN
arjefm-1252	44	11	have	have	AUX
arjefm-1252	44	12	established	establish	VERB
arjefm-1252	44	13	negative	negative	ADJ
arjefm-1252	44	14	result	result	NOUN
arjefm-1252	44	15	,	,	PUNCT
arjefm-1252	44	16	jibril	jibril	PROPN
arjefm-1252	44	17	and	and	CCONJ
arjefm-1252	44	18	maikano	maikano	PROPN
arjefm-1252	44	19	(	(	PUNCT
arjefm-1252	44	20	2022	2022	NUM
arjefm-1252	44	21	)	)	PUNCT
arjefm-1252	44	22	and	and	CCONJ
arjefm-1252	44	23	akpan	akpan	NOUN
arjefm-1252	44	24	and	and	CCONJ
arjefm-1252	44	25	amran	amran	ADJ
arjefm-1252	44	26	.	.	PUNCT
arjefm-1252	45	1	(	(	PUNCT
arjefm-1252	45	2	2017	2017	NUM
arjefm-1252	45	3	)	)	PUNCT
arjefm-1252	45	4	examine	examine	VERB
arjefm-1252	45	5	the	the	DET
arjefm-1252	45	6	relationship	relationship	NOUN
arjefm-1252	45	7	between	between	ADP
arjefm-1252	45	8	board	board	NOUN
arjefm-1252	45	9	characteristics	characteristic	NOUN
arjefm-1252	45	10	and	and	CCONJ
arjefm-1252	45	11	company	company	NOUN
arjefm-1252	45	12	performance	performance	NOUN
arjefm-1252	45	13	in	in	ADP
arjefm-1252	45	14	nigeria	nigeria	PROPN
arjefm-1252	45	15	.	.	PUNCT
arjefm-1252	46	1	the	the	DET
arjefm-1252	46	2	studies	study	NOUN
arjefm-1252	46	3	established	establish	VERB
arjefm-1252	46	4	that	that	SCONJ
arjefm-1252	46	5	there	there	PRON
arjefm-1252	46	6	is	be	VERB
arjefm-1252	46	7	no	no	DET
arjefm-1252	46	8	relationship	relationship	NOUN
arjefm-1252	46	9	between	between	ADP
arjefm-1252	46	10	boards	board	NOUN
arjefm-1252	46	11	’	’	PART
arjefm-1252	46	12	equity	equity	NOUN
arjefm-1252	46	13	,	,	PUNCT
arjefm-1252	46	14	board	board	NOUN
arjefm-1252	46	15	independence	independence	NOUN
arjefm-1252	46	16	,	,	PUNCT
arjefm-1252	46	17	and	and	CCONJ
arjefm-1252	46	18	board	board	NOUN
arjefm-1252	46	19	age	age	NOUN
arjefm-1252	46	20	.	.	PUNCT
arjefm-1252	47	1	bankruptcy	bankruptcy	NOUN
arjefm-1252	47	2	prediction	prediction	NOUN
arjefm-1252	47	3	in	in	ADP
arjefm-1252	47	4	addition	addition	NOUN
arjefm-1252	47	5	,	,	PUNCT
arjefm-1252	47	6	a	a	DET
arjefm-1252	47	7	prediction	prediction	NOUN
arjefm-1252	47	8	(	(	PUNCT
arjefm-1252	47	9	latin	latin	NOUN
arjefm-1252	47	10	præ-	præ-	ADV
arjefm-1252	47	11	,	,	PUNCT
arjefm-1252	47	12	"	"	PUNCT
arjefm-1252	47	13	before	before	ADV
arjefm-1252	47	14	,	,	PUNCT
arjefm-1252	47	15	"	"	PUNCT
arjefm-1252	47	16	and	and	CCONJ
arjefm-1252	47	17	dicere	dicere	PROPN
arjefm-1252	47	18	,	,	PUNCT
arjefm-1252	47	19	"	"	PUNCT
arjefm-1252	47	20	to	to	PART
arjefm-1252	47	21	say	say	VERB
arjefm-1252	47	22	"	"	PUNCT
arjefm-1252	47	23	)	)	PUNCT
arjefm-1252	47	24	,	,	PUNCT
arjefm-1252	47	25	or	or	CCONJ
arjefm-1252	47	26	forecast	forecast	NOUN
arjefm-1252	47	27	,	,	PUNCT
arjefm-1252	47	28	is	be	AUX
arjefm-1252	47	29	a	a	DET
arjefm-1252	47	30	statement	statement	NOUN
arjefm-1252	47	31	about	about	ADP
arjefm-1252	47	32	a	a	DET
arjefm-1252	47	33	future	future	ADJ
arjefm-1252	47	34	event	event	NOUN
arjefm-1252	47	35	.	.	PUNCT
arjefm-1252	48	1	a	a	DET
arjefm-1252	48	2	prediction	prediction	NOUN
arjefm-1252	48	3	is	be	AUX
arjefm-1252	48	4	often	often	ADV
arjefm-1252	48	5	,	,	PUNCT
arjefm-1252	48	6	but	but	CCONJ
arjefm-1252	48	7	not	not	PART
arjefm-1252	48	8	always	always	ADV
arjefm-1252	48	9	,	,	PUNCT
arjefm-1252	48	10	based	base	VERB
arjefm-1252	48	11	upon	upon	SCONJ
arjefm-1252	48	12	experience	experience	NOUN
arjefm-1252	48	13	or	or	CCONJ
arjefm-1252	48	14	knowledge	knowledge	NOUN
arjefm-1252	48	15	.	.	PUNCT
arjefm-1252	49	1	there	there	PRON
arjefm-1252	49	2	is	be	VERB
arjefm-1252	49	3	no	no	DET
arjefm-1252	49	4	universal	universal	ADJ
arjefm-1252	49	5	agreement	agreement	NOUN
arjefm-1252	49	6	about	about	ADP
arjefm-1252	49	7	the	the	DET
arjefm-1252	49	8	exact	exact	ADJ
arjefm-1252	49	9	difference	difference	NOUN
arjefm-1252	49	10	between	between	ADP
arjefm-1252	49	11	the	the	DET
arjefm-1252	49	12	two	two	NUM
arjefm-1252	49	13	terms	term	NOUN
arjefm-1252	49	14	;	;	PUNCT
arjefm-1252	49	15	different	different	ADJ
arjefm-1252	49	16	authors	author	NOUN
arjefm-1252	49	17	and	and	CCONJ
arjefm-1252	49	18	disciplines	discipline	NOUN
arjefm-1252	49	19	ascribe	ascribe	VERB
arjefm-1252	49	20	different	different	ADJ
arjefm-1252	49	21	connotations	connotation	NOUN
arjefm-1252	49	22	.	.	PUNCT
arjefm-1252	50	1	although	although	SCONJ
arjefm-1252	50	2	future	future	ADJ
arjefm-1252	50	3	events	event	NOUN
arjefm-1252	50	4	are	be	AUX
arjefm-1252	50	5	necessarily	necessarily	ADV
arjefm-1252	50	6	uncertain	uncertain	ADJ
arjefm-1252	50	7	,	,	PUNCT
arjefm-1252	50	8	so	so	ADV
arjefm-1252	50	9	guaranteed	guarantee	VERB
arjefm-1252	50	10	accurate	accurate	ADJ
arjefm-1252	50	11	information	information	NOUN
arjefm-1252	50	12	about	about	ADP
arjefm-1252	50	13	the	the	DET
arjefm-1252	50	14	future	future	NOUN
arjefm-1252	50	15	is	be	AUX
arjefm-1252	50	16	in	in	ADP
arjefm-1252	50	17	many	many	ADJ
arjefm-1252	50	18	cases	case	NOUN
arjefm-1252	50	19	impossible	impossible	ADJ
arjefm-1252	50	20	,	,	PUNCT
arjefm-1252	50	21	prediction	prediction	NOUN
arjefm-1252	50	22	can	can	AUX
arjefm-1252	50	23	be	be	AUX
arjefm-1252	50	24	useful	useful	ADJ
arjefm-1252	50	25	to	to	PART
arjefm-1252	50	26	assist	assist	VERB
arjefm-1252	50	27	in	in	ADP
arjefm-1252	50	28	making	make	VERB
arjefm-1252	50	29	plans	plan	NOUN
arjefm-1252	50	30	about	about	ADP
arjefm-1252	50	31	possible	possible	ADJ
arjefm-1252	50	32	developments	development	NOUN
arjefm-1252	50	33	;	;	PUNCT
arjefm-1252	50	34	howard	howard	PROPN
arjefm-1252	50	35	h.	h.	PROPN
arjefm-1252	50	36	stevenson	stevenson	PROPN
arjefm-1252	50	37	writes	write	VERB
arjefm-1252	50	38	that	that	DET
arjefm-1252	50	39	prediction	prediction	NOUN
arjefm-1252	50	40	in	in	ADP
arjefm-1252	50	41	business	business	NOUN
arjefm-1252	50	42	"	"	PUNCT
arjefm-1252	50	43	...	...	PUNCT
arjefm-1252	50	44	is	be	AUX
arjefm-1252	50	45	at	at	ADV
arjefm-1252	50	46	least	least	ADJ
arjefm-1252	50	47	two	two	NUM
arjefm-1252	50	48	things	thing	NOUN
arjefm-1252	50	49	:	:	PUNCT
arjefm-1252	50	50	important	important	ADJ
arjefm-1252	50	51	and	and	CCONJ
arjefm-1252	50	52	hard	hard	ADJ
arjefm-1252	50	53	(	(	PUNCT
arjefm-1252	50	54	stevenson	stevenson	NOUN
arjefm-1252	50	55	,	,	PUNCT
arjefm-1252	50	56	2008	2008	NUM
arjefm-1252	50	57	)	)	PUNCT
arjefm-1252	50	58	.	.	PUNCT
arjefm-1252	51	1	bankruptcy	bankruptcy	NOUN
arjefm-1252	51	2	prediction	prediction	NOUN
arjefm-1252	51	3	has	have	AUX
arjefm-1252	51	4	been	be	AUX
arjefm-1252	51	5	one	one	NUM
arjefm-1252	51	6	of	of	ADP
arjefm-1252	51	7	the	the	DET
arjefm-1252	51	8	most	most	ADV
arjefm-1252	51	9	challenging	challenging	ADJ
arjefm-1252	51	10	tasks	task	NOUN
arjefm-1252	51	11	in	in	ADP
arjefm-1252	51	12	accounting	accounting	NOUN
arjefm-1252	51	13	since	since	SCONJ
arjefm-1252	51	14	the	the	DET
arjefm-1252	51	15	study	study	NOUN
arjefm-1252	51	16	of	of	ADP
arjefm-1252	51	17	fitzpatrick	fitzpatrick	PROPN
arjefm-1252	51	18	in	in	ADP
arjefm-1252	51	19	1930	1930	NUM
arjefm-1252	51	20	’s	’s	PART
arjefm-1252	51	21	and	and	CCONJ
arjefm-1252	51	22	during	during	ADP
arjefm-1252	51	23	the	the	DET
arjefm-1252	51	24	last	last	ADJ
arjefm-1252	51	25	60	60	NUM
arjefm-1252	51	26	years	year	NOUN
arjefm-1252	51	27	an	an	DET
arjefm-1252	51	28	impressive	impressive	ADJ
arjefm-1252	51	29	body	body	NOUN
arjefm-1252	51	30	of	of	ADP
arjefm-1252	51	31	theoretical	theoretical	ADJ
arjefm-1252	51	32	and	and	CCONJ
arjefm-1252	51	33	especially	especially	ADV
arjefm-1252	51	34	empirical	empirical	ADJ
arjefm-1252	51	35	research	research	NOUN
arjefm-1252	51	36	concerning	concern	VERB
arjefm-1252	51	37	this	this	DET
arjefm-1252	51	38	topic	topic	NOUN
arjefm-1252	51	39	has	have	AUX
arjefm-1252	51	40	evolved	evolve	VERB
arjefm-1252	51	41	(	(	PUNCT
arjefm-1252	51	42	zavgren	zavgren	PROPN
arjefm-1252	51	43	,	,	PUNCT
arjefm-1252	51	44	1983	1983	NUM
arjefm-1252	51	45	)	)	PUNCT
arjefm-1252	51	46	.	.	PUNCT
arjefm-1252	52	1	the	the	DET
arjefm-1252	52	2	altman	altman	PROPN
arjefm-1252	52	3	models	model	NOUN
arjefm-1252	52	4	have	have	AUX
arjefm-1252	52	5	been	be	AUX
arjefm-1252	52	6	challenged	challenge	VERB
arjefm-1252	52	7	by	by	ADP
arjefm-1252	52	8	approaches	approach	NOUN
arjefm-1252	52	9	directly	directly	ADV
arjefm-1252	52	10	producing	produce	VERB
arjefm-1252	52	11	probabilities	probability	NOUN
arjefm-1252	52	12	of	of	ADP
arjefm-1252	52	13	bankruptcy	bankruptcy	NOUN
arjefm-1252	52	14	,	,	PUNCT
arjefm-1252	52	15	such	such	ADJ
arjefm-1252	52	16	as	as	ADP
arjefm-1252	52	17	the	the	DET
arjefm-1252	52	18	logit	logit	PROPN
arjefm-1252	52	19	model	model	NOUN
arjefm-1252	52	20	,	,	PUNCT
arjefm-1252	52	21	as	as	ADV
arjefm-1252	52	22	well	well	ADV
arjefm-1252	52	23	as	as	ADP
arjefm-1252	52	24	by	by	ADP
arjefm-1252	52	25	more	more	ADV
arjefm-1252	52	26	advanced	advanced	ADJ
arjefm-1252	52	27	machine	machine	NOUN
arjefm-1252	52	28	-	-	PUNCT
arjefm-1252	52	29	learning	learn	VERB
arjefm-1252	52	30	methods	method	NOUN
arjefm-1252	52	31	.	.	PUNCT
arjefm-1252	53	1	direct	direct	ADJ
arjefm-1252	53	2	application	application	NOUN
arjefm-1252	53	3	of	of	ADP
arjefm-1252	53	4	the	the	DET
arjefm-1252	53	5	z	z	NOUN
arjefm-1252	53	6	-	-	PUNCT
arjefm-1252	53	7	score	score	NOUN
arjefm-1252	53	8	or	or	CCONJ
arjefm-1252	53	9	its	its	PRON
arjefm-1252	53	10	variants	variant	NOUN
arjefm-1252	53	11	has	have	AUX
arjefm-1252	53	12	proved	prove	VERB
arjefm-1252	53	13	problematic	problematic	ADJ
arjefm-1252	53	14	in	in	ADP
arjefm-1252	53	15	other	other	ADJ
arjefm-1252	53	16	countries	country	NOUN
arjefm-1252	53	17	,	,	PUNCT
arjefm-1252	53	18	under	under	ADP
arjefm-1252	53	19	other	other	ADJ
arjefm-1252	53	20	legal	legal	ADJ
arjefm-1252	53	21	regimes	regime	NOUN
arjefm-1252	53	22	(	(	PUNCT
arjefm-1252	53	23	accounting	accounting	NOUN
arjefm-1252	53	24	principles	principle	NOUN
arjefm-1252	53	25	)	)	PUNCT
arjefm-1252	53	26	,	,	PUNCT
arjefm-1252	53	27	and	and	CCONJ
arjefm-1252	53	28	in	in	ADP
arjefm-1252	53	29	other	other	ADJ
arjefm-1252	53	30	time	time	NOUN
arjefm-1252	53	31	frames	frame	NOUN
arjefm-1252	53	32	.	.	PUNCT
arjefm-1252	54	1	however	however	ADV
arjefm-1252	54	2	,	,	PUNCT
arjefm-1252	54	3	indirect	indirect	ADJ
arjefm-1252	54	4	applications	application	NOUN
arjefm-1252	54	5	(	(	PUNCT
arjefm-1252	54	6	e.g.	e.g.	ADV
arjefm-1252	54	7	,	,	PUNCT
arjefm-1252	54	8	models	model	NOUN
arjefm-1252	54	9	with	with	ADP
arjefm-1252	54	10	the	the	DET
arjefm-1252	54	11	same	same	ADJ
arjefm-1252	54	12	variables	variable	NOUN
arjefm-1252	54	13	estimated	estimate	VERB
arjefm-1252	54	14	for	for	ADP
arjefm-1252	54	15	a	a	DET
arjefm-1252	54	16	new	new	ADJ
arjefm-1252	54	17	data	datum	NOUN
arjefm-1252	54	18	set	set	NOUN
arjefm-1252	54	19	)	)	PUNCT
arjefm-1252	54	20	are	be	AUX
arjefm-1252	54	21	still	still	ADV
arjefm-1252	54	22	acceptable	acceptable	ADJ
arjefm-1252	54	23	.	.	PUNCT
arjefm-1252	55	1	let	let	VERB
arjefm-1252	55	2	us	we	PRON
arjefm-1252	55	3	cite	cite	VERB
arjefm-1252	55	4	here	here	ADV
arjefm-1252	55	5	the	the	DET
arjefm-1252	55	6	paper	paper	NOUN
arjefm-1252	55	7	by	by	ADP
arjefm-1252	55	8	altman	altman	PROPN
arjefm-1252	55	9	et	et	PROPN
arjefm-1252	55	10	al	al	PROPN
arjefm-1252	55	11	.	.	PROPN
arjefm-1252	56	1	(	(	PUNCT
arjefm-1252	56	2	2017	2017	NUM
arjefm-1252	56	3	)	)	PUNCT
arjefm-1252	56	4	that	that	PRON
arjefm-1252	56	5	shows	show	VERB
arjefm-1252	56	6	the	the	DET
arjefm-1252	56	7	validity	validity	NOUN
arjefm-1252	56	8	of	of	ADP
arjefm-1252	56	9	the	the	DET
arjefm-1252	56	10	z	z	NOUN
arjefm-1252	56	11	-	-	PUNCT
arjefm-1252	56	12	score	score	NOUN
arjefm-1252	56	13	approach	approach	NOUN
arjefm-1252	56	14	internationally	internationally	ADV
arjefm-1252	56	15	with	with	ADP
arjefm-1252	56	16	large	large	ADJ
arjefm-1252	56	17	data	datum	NOUN
arjefm-1252	56	18	sets	set	NOUN
arjefm-1252	56	19	,	,	PUNCT
arjefm-1252	56	20	also	also	ADV
arjefm-1252	56	21	compared	compare	VERB
arjefm-1252	56	22	to	to	ADP
arjefm-1252	56	23	logit	logit	NOUN
arjefm-1252	56	24	models	model	NOUN
arjefm-1252	56	25	that	that	PRON
arjefm-1252	56	26	performed	perform	VERB
arjefm-1252	56	27	similarly	similarly	ADV
arjefm-1252	56	28	or	or	CCONJ
arjefm-1252	56	29	better	well	ADJ
arjefm-1252	56	30	.	.	PUNCT
arjefm-1252	57	1	it	it	PRON
arjefm-1252	57	2	is	be	AUX
arjefm-1252	57	3	also	also	ADV
arjefm-1252	57	4	worth	worth	ADJ
arjefm-1252	57	5	referencing	reference	VERB
arjefm-1252	57	6	the	the	DET
arjefm-1252	57	7	paper	paper	NOUN
arjefm-1252	57	8	by	by	ADP
arjefm-1252	57	9	barboza	barboza	PROPN
arjefm-1252	57	10	et	et	PROPN
arjefm-1252	57	11	al	al	PROPN
arjefm-1252	57	12	.	.	PROPN
arjefm-1252	58	1	(	(	PUNCT
arjefm-1252	58	2	2017	2017	NUM
arjefm-1252	58	3	)	)	PUNCT
arjefm-1252	58	4	,	,	PUNCT
arjefm-1252	58	5	which	which	PRON
arjefm-1252	58	6	compares	compare	VERB
arjefm-1252	58	7	several	several	ADJ
arjefm-1252	58	8	machine	machine	NOUN
arjefm-1252	58	9	-	-	PUNCT
arjefm-1252	58	10	learning	learn	VERB
arjefm-1252	58	11	methods	method	NOUN
arjefm-1252	58	12	to	to	PART
arjefm-1252	58	13	discriminant	discriminant	VERB
arjefm-1252	58	14	analysis	analysis	NOUN
arjefm-1252	58	15	and	and	CCONJ
arjefm-1252	58	16	logistic	logistic	ADJ
arjefm-1252	58	17	regression	regression	NOUN
arjefm-1252	58	18	in	in	ADP
arjefm-1252	58	19	predicting	predict	VERB
arjefm-1252	58	20	bankruptcy	bankruptcy	NOUN
arjefm-1252	58	21	.	.	PUNCT
arjefm-1252	59	1	it	it	PRON
arjefm-1252	59	2	turns	turn	VERB
arjefm-1252	59	3	out	out	ADP
arjefm-1252	59	4	that	that	SCONJ
arjefm-1252	59	5	the	the	DET
arjefm-1252	59	6	altman	altman	PROPN
arjefm-1252	59	7	z	z	PROPN
arjefm-1252	59	8	-	-	PUNCT
arjefm-1252	59	9	score	score	NOUN
arjefm-1252	59	10	variables	variable	NOUN
arjefm-1252	59	11	fare	fare	VERB
arjefm-1252	59	12	relatively	relatively	ADV
arjefm-1252	59	13	well	well	ADV
arjefm-1252	59	14	in	in	ADP
arjefm-1252	59	15	other	other	ADJ
arjefm-1252	59	16	setups	setup	NOUN
arjefm-1252	59	17	and	and	CCONJ
arjefm-1252	59	18	models	model	NOUN
arjefm-1252	59	19	.	.	PUNCT
arjefm-1252	60	1	today	today	NOUN
arjefm-1252	60	2	a	a	DET
arjefm-1252	60	3	large	large	ADJ
arjefm-1252	60	4	area	area	NOUN
arjefm-1252	60	5	of	of	ADP
arjefm-1252	60	6	finance	finance	NOUN
arjefm-1252	60	7	is	be	AUX
arjefm-1252	60	8	dedicated	dedicate	VERB
arjefm-1252	60	9	to	to	ADP
arjefm-1252	60	10	forecasting	forecast	VERB
arjefm-1252	60	11	financial	financial	ADJ
arjefm-1252	60	12	distress	distress	NOUN
arjefm-1252	60	13	or	or	CCONJ
arjefm-1252	60	14	bankruptcy	bankruptcy	NOUN
arjefm-1252	60	15	,	,	PUNCT
arjefm-1252	60	16	employing	employ	VERB
arjefm-1252	60	17	appropriate	appropriate	ADJ
arjefm-1252	60	18	methodology	methodology	NOUN
arjefm-1252	60	19	.	.	PUNCT
arjefm-1252	61	1	nonetheless	nonetheless	ADV
arjefm-1252	61	2	,	,	PUNCT
arjefm-1252	61	3	it	it	PRON
arjefm-1252	61	4	seems	seem	VERB
arjefm-1252	61	5	that	that	SCONJ
arjefm-1252	61	6	the	the	DET
arjefm-1252	61	7	finance	finance	NOUN
arjefm-1252	61	8	profession	profession	NOUN
arjefm-1252	61	9	in	in	ADP
arjefm-1252	61	10	academia	academia	NOUN
arjefm-1252	61	11	still	still	ADV
arjefm-1252	61	12	does	do	AUX
arjefm-1252	61	13	not	not	PART
arjefm-1252	61	14	recognize	recognize	VERB
arjefm-1252	61	15	this	this	DET
arjefm-1252	61	16	new	new	ADJ
arjefm-1252	61	17	methodology	methodology	NOUN
arjefm-1252	61	18	as	as	ADP
arjefm-1252	61	19	staple	staple	NOUN
arjefm-1252	61	20	content	content	NOUN
arjefm-1252	61	21	in	in	ADP
arjefm-1252	61	22	core	core	ADJ
arjefm-1252	61	23	corporate	corporate	ADJ
arjefm-1252	61	24	finance	finance	NOUN
arjefm-1252	61	25	and	and	CCONJ
arjefm-1252	61	26	accounting	accounting	NOUN
arjefm-1252	61	27	courses	course	NOUN
arjefm-1252	61	28	.	.	PUNCT
arjefm-1252	62	1	the	the	DET
arjefm-1252	62	2	notable	notable	ADJ
arjefm-1252	62	3	exceptions	exception	NOUN
arjefm-1252	62	4	are	be	AUX
arjefm-1252	62	5	textbooks	textbook	NOUN
arjefm-1252	62	6	by	by	ADP
arjefm-1252	62	7	damodaran	damodaran	NOUN
arjefm-1252	62	8	(	(	PUNCT
arjefm-1252	62	9	applied	apply	VERB
arjefm-1252	62	10	corporate	corporate	ADJ
arjefm-1252	62	11	finance	finance	NOUN
arjefm-1252	62	12	,	,	PUNCT
arjefm-1252	62	13	5th	5th	ADJ
arjefm-1252	62	14	ed	ed	NOUN
arjefm-1252	62	15	.	.	PROPN
arjefm-1252	62	16	,	,	PUNCT
arjefm-1252	62	17	damodaran	damodaran	VERB
arjefm-1252	62	18	,	,	PUNCT
arjefm-1252	62	19	2015	2015	NUM
arjefm-1252	62	20	)	)	PUNCT
arjefm-1252	62	21	and	and	CCONJ
arjefm-1252	62	22	berk	berk	PROPN
arjefm-1252	62	23	and	and	CCONJ
arjefm-1252	62	24	demarzo	demarzo	NOUN
arjefm-1252	62	25	(	(	PUNCT
arjefm-1252	62	26	corporate	corporate	ADJ
arjefm-1252	62	27	finance	finance	NOUN
arjefm-1252	62	28	,	,	PUNCT
arjefm-1252	62	29	4th	4th	ADJ
arjefm-1252	62	30	ed	ed	NOUN
arjefm-1252	62	31	.	.	PROPN
arjefm-1252	62	32	,	,	PUNCT
arjefm-1252	62	33	berk	berk	PROPN
arjefm-1252	62	34	&	&	CCONJ
arjefm-1252	62	35	demarzo	demarzo	NOUN
arjefm-1252	62	36	2017	2017	NUM
arjefm-1252	62	37	)	)	PUNCT
arjefm-1252	62	38	.	.	PUNCT
arjefm-1252	63	1	the	the	DET
arjefm-1252	63	2	methodology	methodology	NOUN
arjefm-1252	63	3	of	of	ADP
arjefm-1252	63	4	bankruptcy	bankruptcy	NOUN
arjefm-1252	63	5	modelling	modelling	NOUN
arjefm-1252	63	6	may	may	AUX
arjefm-1252	63	7	be	be	AUX
arjefm-1252	63	8	attributed	attribute	VERB
arjefm-1252	63	9	to	to	ADP
arjefm-1252	63	10	financial	financial	PROPN
arjefm-1252	63	11	micro	micro	NOUN
arjefm-1252	63	12	econometrics	econometric	NOUN
arjefm-1252	63	13	and	and	CCONJ
arjefm-1252	63	14	more	more	ADV
arjefm-1252	63	15	recently	recently	ADV
arjefm-1252	63	16	,	,	PUNCT
arjefm-1252	63	17	to	to	ADP
arjefm-1252	63	18	advanced	advanced	ADJ
arjefm-1252	63	19	data	datum	NOUN
arjefm-1252	63	20	analysis	analysis	NOUN
arjefm-1252	63	21	.	.	PUNCT
arjefm-1252	64	1	financial	financial	PROPN
arjefm-1252	64	2	micro	micro	PROPN
arjefm-1252	64	3	econometrics	econometrics	PROPN
arjefm-1252	64	4	“	"	PUNCT
arjefm-1252	64	5	emerges	emerge	VERB
arjefm-1252	64	6	as	as	ADP
arjefm-1252	64	7	a	a	DET
arjefm-1252	64	8	natural	natural	ADJ
arjefm-1252	64	9	consequence	consequence	NOUN
arjefm-1252	64	10	of	of	ADP
arjefm-1252	64	11	applying	apply	VERB
arjefm-1252	64	12	statistical	statistical	ADJ
arjefm-1252	64	13	and	and	CCONJ
arjefm-1252	64	14	econometric	econometric	ADJ
arjefm-1252	64	15	methods	method	NOUN
arjefm-1252	64	16	to	to	ADP
arjefm-1252	64	17	corporate	corporate	ADJ
arjefm-1252	64	18	finance	finance	NOUN
arjefm-1252	64	19	,	,	PUNCT
arjefm-1252	64	20	accounting	accounting	NOUN
arjefm-1252	64	21	,	,	PUNCT
arjefm-1252	64	22	and	and	CCONJ
arjefm-1252	64	23	other	other	ADJ
arjefm-1252	64	24	fields	field	NOUN
arjefm-1252	64	25	of	of	ADP
arjefm-1252	64	26	finance	finance	NOUN
arjefm-1252	64	27	;	;	PUNCT
arjefm-1252	64	28	the	the	DET
arjefm-1252	64	29	applied	apply	VERB
arjefm-1252	64	30	edge	edge	NOUN
arjefm-1252	64	31	of	of	ADP
arjefm-1252	64	32	research	research	NOUN
arjefm-1252	64	33	in	in	ADP
arjefm-1252	64	34	accounting	accounting	NOUN
arjefm-1252	64	35	and	and	CCONJ
arjefm-1252	64	36	corporate	corporate	ADJ
arjefm-1252	64	37	finance	finance	NOUN
arjefm-1252	64	38	is	be	AUX
arjefm-1252	64	39	inevitably	inevitably	ADV
arjefm-1252	64	40	https://en.wikipedia.org/wiki/latin	https://en.wikipedia.org/wiki/latin	NOUN
arjefm-1252	64	41	https://en.wikipedia.org/wiki/forecasting	https://en.wikipedia.org/wiki/forecaste	VERB
arjefm-1252	64	42	https://en.wikipedia.org/wiki/event_(probability_theory	https://en.wikipedia.org/wiki/event_(probability_theory	NOUN
arjefm-1252	64	43	)	)	PUNCT
arjefm-1252	65	1	https://en.wikipedia.org/wiki/connotation	https://en.wikipedia.org/wiki/connotation	NOUN
arjefm-1252	65	2	https://en.wikipedia.org/wiki/uncertainty	https://en.wikipedia.org/wiki/uncertainty	PROPN
arjefm-1252	65	3	https://en.wikipedia.org/wiki/planning	https://en.wikipedia.org/wiki/planning	PROPN
arjefm-1252	65	4	american	american	ADJ
arjefm-1252	65	5	research	research	PROPN
arjefm-1252	65	6	journal	journal	PROPN
arjefm-1252	65	7	of	of	ADP
arjefm-1252	65	8	economics	economic	NOUN
arjefm-1252	65	9	,	,	PUNCT
arjefm-1252	65	10	finance	finance	NOUN
arjefm-1252	65	11	and	and	CCONJ
arjefm-1252	65	12	management	management	NOUN
arjefm-1252	65	13	volume	volume	NOUN
arjefm-1252	65	14	13	13	NUM
arjefm-1252	65	15	issue	issue	NOUN
arjefm-1252	65	16	3	3	NUM
arjefm-1252	65	17	,	,	PUNCT
arjefm-1252	65	18	july	july	PROPN
arjefm-1252	65	19	-	-	PUNCT
arjefm-1252	65	20	september	september	PROPN
arjefm-1252	65	21	2025	2025	NUM
arjefm-1252	65	22	issn	issn	NOUN
arjefm-1252	65	23	:	:	PUNCT
arjefm-1252	65	24	2836	2836	NUM
arjefm-1252	65	25	-	-	SYM
arjefm-1252	65	26	9416	9416	NUM
arjefm-1252	65	27	impact	impact	NOUN
arjefm-1252	65	28	factor	factor	NOUN
arjefm-1252	65	29	:	:	PUNCT
arjefm-1252	65	30	6.41	6.41	NUM
arjefm-1252	65	31	journal	journal	NOUN
arjefm-1252	65	32	homepage	homepage	NOUN
arjefm-1252	65	33	:	:	PUNCT
arjefm-1252	65	34	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	65	35	email	email	NOUN
arjefm-1252	65	36	:	:	PUNCT
arjefm-1252	65	37	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	65	38	official	official	ADJ
arjefm-1252	65	39	journal	journal	PROPN
arjefm-1252	65	40	of	of	ADP
arjefm-1252	65	41	america	america	PROPN
arjefm-1252	65	42	serial	serial	PROPN
arjefm-1252	65	43	publication	publication	NOUN
arjefm-1252	65	44	american	american	PROPN
arjefm-1252	65	45	research	research	PROPN
arjefm-1252	65	46	journal	journal	PROPN
arjefm-1252	65	47	of	of	ADP
arjefm-1252	65	48	economics	economic	NOUN
arjefm-1252	65	49	,	,	PUNCT
arjefm-1252	65	50	finance	finance	NOUN
arjefm-1252	65	51	and	and	CCONJ
arjefm-1252	65	52	management	management	NOUN
arjefm-1252	65	53	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	65	54	,	,	PUNCT
arjefm-1252	65	55	email	email	NOUN
arjefm-1252	65	56	:	:	PUNCT
arjefm-1252	66	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	66	2	132	132	NUM
arjefm-1252	67	1	|	|	ADV
arjefm-1252	67	2	p	p	AUX
arjefm-1252	67	3	a	a	DET
arjefm-1252	67	4	g	g	NOUN
arjefm-1252	67	5	e	e	NOUN
arjefm-1252	67	6	linked	link	VERB
arjefm-1252	67	7	with	with	ADP
arjefm-1252	67	8	the	the	DET
arjefm-1252	67	9	use	use	NOUN
arjefm-1252	67	10	of	of	ADP
arjefm-1252	67	11	notions	notion	NOUN
arjefm-1252	67	12	such	such	ADJ
arjefm-1252	67	13	as	as	ADP
arjefm-1252	67	14	statistical	statistical	ADJ
arjefm-1252	67	15	sample	sample	NOUN
arjefm-1252	67	16	,	,	PUNCT
arjefm-1252	67	17	population	population	NOUN
arjefm-1252	67	18	,	,	PUNCT
arjefm-1252	67	19	and	and	CCONJ
arjefm-1252	67	20	the	the	DET
arjefm-1252	67	21	operation	operation	NOUN
arjefm-1252	67	22	on	on	ADP
arjefm-1252	67	23	sets	set	NOUN
arjefm-1252	67	24	of	of	ADP
arjefm-1252	67	25	microdata	microdata	NOUN
arjefm-1252	67	26	”	"	PUNCT
arjefm-1252	67	27	(	(	PUNCT
arjefm-1252	67	28	gruszczy	gruszczy	NOUN
arjefm-1252	67	29	´	´	NOUN
arjefm-1252	67	30	nski	nski	ADV
arjefm-1252	67	31	2018	2018	NUM
arjefm-1252	67	32	)	)	PUNCT
arjefm-1252	67	33	.	.	PUNCT
arjefm-1252	68	1	empirical	empirical	ADJ
arjefm-1252	68	2	dalia	dalia	PROPN
arjefm-1252	68	3	(	(	PUNCT
arjefm-1252	68	4	2023	2023	NUM
arjefm-1252	68	5	)	)	PUNCT
arjefm-1252	68	6	examined	examine	VERB
arjefm-1252	68	7	the	the	DET
arjefm-1252	68	8	relationship	relationship	NOUN
arjefm-1252	68	9	between	between	ADP
arjefm-1252	68	10	corporate	corporate	ADJ
arjefm-1252	68	11	governance	governance	NOUN
arjefm-1252	68	12	and	and	CCONJ
arjefm-1252	68	13	intellectual	intellectual	ADJ
arjefm-1252	68	14	capital	capital	NOUN
arjefm-1252	68	15	from	from	ADP
arjefm-1252	68	16	2017	2017	NUM
arjefm-1252	68	17	to	to	ADP
arjefm-1252	68	18	2021	2021	NUM
arjefm-1252	68	19	.	.	PUNCT
arjefm-1252	69	1	the	the	DET
arjefm-1252	69	2	modified	modify	VERB
arjefm-1252	69	3	altman	altman	PROPN
arjefm-1252	69	4	z	z	PROPN
arjefm-1252	69	5	score	score	NOUN
arjefm-1252	69	6	model	model	NOUN
arjefm-1252	69	7	was	be	AUX
arjefm-1252	69	8	used	use	VERB
arjefm-1252	69	9	to	to	PART
arjefm-1252	69	10	measure	measure	VERB
arjefm-1252	69	11	bankruptcy	bankruptcy	NOUN
arjefm-1252	69	12	risk	risk	NOUN
arjefm-1252	69	13	,	,	PUNCT
arjefm-1252	69	14	and	and	CCONJ
arjefm-1252	69	15	the	the	DET
arjefm-1252	69	16	value	value	NOUN
arjefm-1252	69	17	-	-	PUNCT
arjefm-1252	69	18	added	add	VERB
arjefm-1252	69	19	intellectual	intellectual	ADJ
arjefm-1252	69	20	coefficient	coefficient	NOUN
arjefm-1252	69	21	(	(	PUNCT
arjefm-1252	69	22	vaic	vaic	ADJ
arjefm-1252	69	23	)	)	PUNCT
arjefm-1252	69	24	model	model	NOUN
arjefm-1252	69	25	was	be	AUX
arjefm-1252	69	26	used	use	VERB
arjefm-1252	69	27	to	to	PART
arjefm-1252	69	28	measure	measure	VERB
arjefm-1252	69	29	intellectual	intellectual	ADJ
arjefm-1252	69	30	capital	capital	NOUN
arjefm-1252	69	31	.	.	PUNCT
arjefm-1252	70	1	the	the	DET
arjefm-1252	70	2	results	result	NOUN
arjefm-1252	70	3	also	also	ADV
arjefm-1252	70	4	show	show	VERB
arjefm-1252	70	5	an	an	DET
arjefm-1252	70	6	insignificant	insignificant	ADJ
arjefm-1252	70	7	influence	influence	NOUN
arjefm-1252	70	8	of	of	ADP
arjefm-1252	70	9	board	board	NOUN
arjefm-1252	70	10	independence	independence	NOUN
arjefm-1252	70	11	and	and	CCONJ
arjefm-1252	70	12	audit	audit	NOUN
arjefm-1252	70	13	committee	committee	NOUN
arjefm-1252	70	14	size	size	NOUN
arjefm-1252	70	15	on	on	ADP
arjefm-1252	70	16	intellectual	intellectual	ADJ
arjefm-1252	70	17	capital	capital	NOUN
arjefm-1252	70	18	efficiency	efficiency	NOUN
arjefm-1252	70	19	.	.	PUNCT
arjefm-1252	71	1	moreover	moreover	ADV
arjefm-1252	71	2	,	,	PUNCT
arjefm-1252	71	3	this	this	DET
arjefm-1252	71	4	study	study	NOUN
arjefm-1252	71	5	finds	find	VERB
arjefm-1252	71	6	that	that	SCONJ
arjefm-1252	71	7	companies	company	NOUN
arjefm-1252	71	8	with	with	ADP
arjefm-1252	71	9	intellectual	intellectual	ADJ
arjefm-1252	71	10	capital	capital	NOUN
arjefm-1252	71	11	efficiency	efficiency	NOUN
arjefm-1252	71	12	are	be	AUX
arjefm-1252	71	13	less	less	ADV
arjefm-1252	71	14	likely	likely	ADJ
arjefm-1252	71	15	to	to	PART
arjefm-1252	71	16	go	go	VERB
arjefm-1252	71	17	bankrupt	bankrupt	ADJ
arjefm-1252	71	18	.	.	PUNCT
arjefm-1252	72	1	furthermore	furthermore	ADV
arjefm-1252	72	2	,	,	PUNCT
arjefm-1252	72	3	the	the	DET
arjefm-1252	72	4	results	result	NOUN
arjefm-1252	72	5	indicate	indicate	VERB
arjefm-1252	72	6	that	that	SCONJ
arjefm-1252	72	7	board	board	NOUN
arjefm-1252	72	8	size	size	NOUN
arjefm-1252	72	9	,	,	PUNCT
arjefm-1252	72	10	independence	independence	NOUN
arjefm-1252	72	11	,	,	PUNCT
arjefm-1252	72	12	and	and	CCONJ
arjefm-1252	72	13	meetings	meeting	NOUN
arjefm-1252	72	14	have	have	VERB
arjefm-1252	72	15	a	a	DET
arjefm-1252	72	16	significant	significant	ADJ
arjefm-1252	72	17	negative	negative	ADJ
arjefm-1252	72	18	effect	effect	NOUN
arjefm-1252	72	19	on	on	ADP
arjefm-1252	72	20	bankruptcy	bankruptcy	NOUN
arjefm-1252	72	21	risk	risk	NOUN
arjefm-1252	72	22	.	.	PUNCT
arjefm-1252	73	1	keerthana	keerthana	PROPN
arjefm-1252	73	2	and	and	CCONJ
arjefm-1252	73	3	balagobei	balagobei	NOUN
arjefm-1252	73	4	(	(	PUNCT
arjefm-1252	73	5	2022	2022	NUM
arjefm-1252	73	6	)	)	PUNCT
arjefm-1252	73	7	examined	examine	VERB
arjefm-1252	73	8	the	the	DET
arjefm-1252	73	9	impact	impact	NOUN
arjefm-1252	73	10	of	of	ADP
arjefm-1252	73	11	board	board	NOUN
arjefm-1252	73	12	characteristics	characteristic	NOUN
arjefm-1252	73	13	on	on	ADP
arjefm-1252	73	14	the	the	DET
arjefm-1252	73	15	financial	financial	ADJ
arjefm-1252	73	16	distress	distress	NOUN
arjefm-1252	73	17	of	of	ADP
arjefm-1252	73	18	listed	list	VERB
arjefm-1252	73	19	companies	company	NOUN
arjefm-1252	73	20	in	in	ADP
arjefm-1252	73	21	sri	sri	PROPN
arjefm-1252	73	22	lanka	lanka	PROPN
arjefm-1252	73	23	from	from	ADP
arjefm-1252	73	24	2019	2019	NUM
arjefm-1252	73	25	to	to	ADP
arjefm-1252	73	26	2021	2021	NUM
arjefm-1252	73	27	.	.	PUNCT
arjefm-1252	74	1	panel	panel	NOUN
arjefm-1252	74	2	regression	regression	NOUN
arjefm-1252	74	3	analysis	analysis	NOUN
arjefm-1252	74	4	was	be	AUX
arjefm-1252	74	5	employed	employ	VERB
arjefm-1252	74	6	,	,	PUNCT
arjefm-1252	74	7	and	and	CCONJ
arjefm-1252	74	8	36	36	NUM
arjefm-1252	74	9	listed	list	VERB
arjefm-1252	74	10	companies	company	NOUN
arjefm-1252	74	11	representing	represent	VERB
arjefm-1252	74	12	the	the	DET
arjefm-1252	74	13	consumer	consumer	NOUN
arjefm-1252	74	14	service	service	NOUN
arjefm-1252	74	15	sector	sector	NOUN
arjefm-1252	74	16	in	in	ADP
arjefm-1252	74	17	sri	sri	PROPN
arjefm-1252	74	18	lanka	lanka	PROPN
arjefm-1252	74	19	were	be	AUX
arjefm-1252	74	20	selected	select	VERB
arjefm-1252	74	21	as	as	ADP
arjefm-1252	74	22	the	the	DET
arjefm-1252	74	23	sample	sample	NOUN
arjefm-1252	74	24	.	.	PUNCT
arjefm-1252	75	1	this	this	DET
arjefm-1252	75	2	research	research	NOUN
arjefm-1252	75	3	focuses	focus	VERB
arjefm-1252	75	4	on	on	ADP
arjefm-1252	75	5	five	five	NUM
arjefm-1252	75	6	aspects	aspect	NOUN
arjefm-1252	75	7	of	of	ADP
arjefm-1252	75	8	board	board	NOUN
arjefm-1252	75	9	characteristics	characteristic	NOUN
arjefm-1252	75	10	consisting	consist	VERB
arjefm-1252	75	11	of	of	ADP
arjefm-1252	75	12	board	board	NOUN
arjefm-1252	75	13	size	size	NOUN
arjefm-1252	75	14	,	,	PUNCT
arjefm-1252	75	15	board	board	NOUN
arjefm-1252	75	16	composition	composition	NOUN
arjefm-1252	75	17	,	,	PUNCT
arjefm-1252	75	18	ceo	ceo	NOUN
arjefm-1252	75	19	duality	duality	NOUN
arjefm-1252	75	20	,	,	PUNCT
arjefm-1252	75	21	board	board	NOUN
arjefm-1252	75	22	meetings	meeting	NOUN
arjefm-1252	75	23	,	,	PUNCT
arjefm-1252	75	24	and	and	CCONJ
arjefm-1252	75	25	directors	director	NOUN
arjefm-1252	75	26	'	'	PART
arjefm-1252	75	27	ownership	ownership	NOUN
arjefm-1252	75	28	while	while	SCONJ
arjefm-1252	75	29	financial	financial	ADJ
arjefm-1252	75	30	distress	distress	NOUN
arjefm-1252	75	31	was	be	AUX
arjefm-1252	75	32	measured	measure	VERB
arjefm-1252	75	33	using	use	VERB
arjefm-1252	75	34	altman	altman	PROPN
arjefm-1252	75	35	's	's	PART
arjefm-1252	75	36	z	z	PROPN
arjefm-1252	75	37	score	score	NOUN
arjefm-1252	75	38	model	model	NOUN
arjefm-1252	75	39	.	.	PUNCT
arjefm-1252	76	1	the	the	DET
arjefm-1252	76	2	results	result	NOUN
arjefm-1252	76	3	reveal	reveal	VERB
arjefm-1252	76	4	that	that	SCONJ
arjefm-1252	76	5	board	board	NOUN
arjefm-1252	76	6	size	size	NOUN
arjefm-1252	76	7	,	,	PUNCT
arjefm-1252	76	8	board	board	NOUN
arjefm-1252	76	9	composition	composition	NOUN
arjefm-1252	76	10	,	,	PUNCT
arjefm-1252	76	11	and	and	CCONJ
arjefm-1252	76	12	directors	director	NOUN
arjefm-1252	76	13	'	'	PART
arjefm-1252	76	14	ownership	ownership	NOUN
arjefm-1252	76	15	have	have	VERB
arjefm-1252	76	16	a	a	DET
arjefm-1252	76	17	significant	significant	ADJ
arjefm-1252	76	18	positive	positive	ADJ
arjefm-1252	76	19	impact	impact	NOUN
arjefm-1252	76	20	on	on	ADP
arjefm-1252	76	21	financial	financial	ADJ
arjefm-1252	76	22	distress	distress	NOUN
arjefm-1252	76	23	whereas	whereas	SCONJ
arjefm-1252	76	24	ceo	ceo	NOUN
arjefm-1252	76	25	duality	duality	NOUN
arjefm-1252	76	26	has	have	VERB
arjefm-1252	76	27	a	a	DET
arjefm-1252	76	28	significant	significant	ADJ
arjefm-1252	76	29	negative	negative	ADJ
arjefm-1252	76	30	impact	impact	NOUN
arjefm-1252	76	31	on	on	ADP
arjefm-1252	76	32	financial	financial	ADJ
arjefm-1252	76	33	distress	distress	NOUN
arjefm-1252	76	34	.	.	PUNCT
arjefm-1252	77	1	maina	maina	PROPN
arjefm-1252	77	2	(	(	PUNCT
arjefm-1252	77	3	2020	2020	NUM
arjefm-1252	77	4	)	)	PUNCT
arjefm-1252	77	5	established	establish	VERB
arjefm-1252	77	6	the	the	DET
arjefm-1252	77	7	relationship	relationship	NOUN
arjefm-1252	77	8	between	between	ADP
arjefm-1252	77	9	board	board	NOUN
arjefm-1252	77	10	characteristics	characteristic	NOUN
arjefm-1252	77	11	and	and	CCONJ
arjefm-1252	77	12	financial	financial	ADJ
arjefm-1252	77	13	distress	distress	NOUN
arjefm-1252	77	14	of	of	ADP
arjefm-1252	77	15	listed	list	VERB
arjefm-1252	77	16	commercial	commercial	ADJ
arjefm-1252	77	17	banks	bank	NOUN
arjefm-1252	77	18	in	in	ADP
arjefm-1252	77	19	kenya	kenya	PROPN
arjefm-1252	77	20	.	.	PUNCT
arjefm-1252	78	1	correlation	correlation	NOUN
arjefm-1252	78	2	research	research	NOUN
arjefm-1252	78	3	design	design	NOUN
arjefm-1252	78	4	was	be	AUX
arjefm-1252	78	5	adopted	adopt	VERB
arjefm-1252	78	6	.	.	PUNCT
arjefm-1252	79	1	a	a	DET
arjefm-1252	79	2	census	census	NOUN
arjefm-1252	79	3	study	study	NOUN
arjefm-1252	79	4	of	of	ADP
arjefm-1252	79	5	11	11	NUM
arjefm-1252	79	6	listed	list	VERB
arjefm-1252	79	7	commercial	commercial	NOUN
arjefm-1252	79	8	was	be	AUX
arjefm-1252	79	9	adopted	adopt	VERB
arjefm-1252	79	10	.	.	PUNCT
arjefm-1252	80	1	secondary	secondary	ADJ
arjefm-1252	80	2	data	datum	NOUN
arjefm-1252	80	3	was	be	AUX
arjefm-1252	80	4	collected	collect	VERB
arjefm-1252	80	5	from	from	ADP
arjefm-1252	80	6	years	year	NOUN
arjefm-1252	80	7	2011	2011	NUM
arjefm-1252	80	8	to	to	ADP
arjefm-1252	80	9	2018	2018	NUM
arjefm-1252	80	10	.	.	PUNCT
arjefm-1252	81	1	inferential	inferential	ADJ
arjefm-1252	81	2	analysis	analysis	NOUN
arjefm-1252	81	3	and	and	CCONJ
arjefm-1252	81	4	descriptive	descriptive	ADJ
arjefm-1252	81	5	statistics	statistic	NOUN
arjefm-1252	81	6	were	be	AUX
arjefm-1252	81	7	used	use	VERB
arjefm-1252	81	8	to	to	PART
arjefm-1252	81	9	analyze	analyze	VERB
arjefm-1252	81	10	data	datum	NOUN
arjefm-1252	81	11	which	which	PRON
arjefm-1252	81	12	was	be	AUX
arjefm-1252	81	13	presented	present	VERB
arjefm-1252	81	14	in	in	ADP
arjefm-1252	81	15	tables	table	NOUN
arjefm-1252	81	16	,	,	PUNCT
arjefm-1252	81	17	graphs	graph	NOUN
arjefm-1252	81	18	and	and	CCONJ
arjefm-1252	81	19	figures	figure	NOUN
arjefm-1252	81	20	.	.	PUNCT
arjefm-1252	82	1	the	the	DET
arjefm-1252	82	2	study	study	NOUN
arjefm-1252	82	3	further	far	ADV
arjefm-1252	82	4	found	find	VERB
arjefm-1252	82	5	a	a	DET
arjefm-1252	82	6	positive	positive	ADJ
arjefm-1252	82	7	and	and	CCONJ
arjefm-1252	82	8	insignificant	insignificant	ADJ
arjefm-1252	82	9	relationship	relationship	NOUN
arjefm-1252	82	10	between	between	ADP
arjefm-1252	82	11	independent	independent	ADJ
arjefm-1252	82	12	directorship	directorship	NOUN
arjefm-1252	82	13	and	and	CCONJ
arjefm-1252	82	14	financial	financial	ADJ
arjefm-1252	82	15	distress	distress	NOUN
arjefm-1252	82	16	.	.	PUNCT
arjefm-1252	83	1	governance	governance	NOUN
arjefm-1252	83	2	disclosure	disclosure	NOUN
arjefm-1252	83	3	had	have	VERB
arjefm-1252	83	4	a	a	DET
arjefm-1252	83	5	positive	positive	ADJ
arjefm-1252	83	6	and	and	CCONJ
arjefm-1252	83	7	significant	significant	ADJ
arjefm-1252	83	8	effect	effect	NOUN
arjefm-1252	83	9	on	on	ADP
arjefm-1252	83	10	financial	financial	ADJ
arjefm-1252	83	11	distress	distress	NOUN
arjefm-1252	83	12	.	.	PUNCT
arjefm-1252	84	1	governance	governance	NOUN
arjefm-1252	84	2	disclosure	disclosure	NOUN
arjefm-1252	84	3	has	have	VERB
arjefm-1252	84	4	a	a	DET
arjefm-1252	84	5	positive	positive	ADJ
arjefm-1252	84	6	and	and	CCONJ
arjefm-1252	84	7	significant	significant	ADJ
arjefm-1252	84	8	moderating	moderate	VERB
arjefm-1252	84	9	effect	effect	NOUN
arjefm-1252	84	10	on	on	ADP
arjefm-1252	84	11	relationship	relationship	NOUN
arjefm-1252	84	12	between	between	ADP
arjefm-1252	84	13	ownership	ownership	NOUN
arjefm-1252	84	14	structure	structure	NOUN
arjefm-1252	84	15	,	,	PUNCT
arjefm-1252	84	16	board	board	NOUN
arjefm-1252	84	17	structure	structure	NOUN
arjefm-1252	84	18	and	and	CCONJ
arjefm-1252	84	19	financial	financial	ADJ
arjefm-1252	84	20	distress	distress	NOUN
arjefm-1252	84	21	.	.	PUNCT
arjefm-1252	85	1	partha	partha	PROPN
arjefm-1252	85	2	,	,	PUNCT
arjefm-1252	85	3	et	et	PROPN
arjefm-1252	85	4	al	al	PROPN
arjefm-1252	85	5	(	(	PUNCT
arjefm-1252	85	6	2019	2019	NUM
arjefm-1252	85	7	)	)	PUNCT
arjefm-1252	85	8	assessed	assess	VERB
arjefm-1252	85	9	the	the	DET
arjefm-1252	85	10	effect	effect	NOUN
arjefm-1252	85	11	of	of	ADP
arjefm-1252	85	12	audit	audit	NOUN
arjefm-1252	85	13	committee	committee	NOUN
arjefm-1252	85	14	characteristics	characteristic	NOUN
arjefm-1252	85	15	on	on	ADP
arjefm-1252	85	16	the	the	DET
arjefm-1252	85	17	relationship	relationship	NOUN
arjefm-1252	85	18	between	between	ADP
arjefm-1252	85	19	financial	financial	ADJ
arjefm-1252	85	20	distress	distress	NOUN
arjefm-1252	85	21	and	and	CCONJ
arjefm-1252	85	22	income	income	NOUN
arjefm-1252	85	23	maximization	maximization	NOUN
arjefm-1252	85	24	actions	action	NOUN
arjefm-1252	85	25	.	.	PUNCT
arjefm-1252	86	1	the	the	DET
arjefm-1252	86	2	study	study	NOUN
arjefm-1252	86	3	collected	collect	VERB
arjefm-1252	86	4	data	datum	NOUN
arjefm-1252	86	5	among	among	ADP
arjefm-1252	86	6	37	37	NUM
arjefm-1252	86	7	companies	company	NOUN
arjefm-1252	86	8	that	that	PRON
arjefm-1252	86	9	were	be	AUX
arjefm-1252	86	10	listed	list	VERB
arjefm-1252	86	11	in	in	ADP
arjefm-1252	86	12	indonesia	indonesia	PROPN
arjefm-1252	86	13	securities	securities	PROPN
arjefm-1252	86	14	exchange	exchange	NOUN
arjefm-1252	86	15	from	from	ADP
arjefm-1252	86	16	2015	2015	NUM
arjefm-1252	86	17	to	to	ADP
arjefm-1252	86	18	2018	2018	NUM
arjefm-1252	86	19	.	.	PUNCT
arjefm-1252	87	1	regression	regression	NOUN
arjefm-1252	87	2	modelling	modelling	NOUN
arjefm-1252	87	3	analyzed	analyze	VERB
arjefm-1252	87	4	the	the	DET
arjefm-1252	87	5	data	datum	NOUN
arjefm-1252	87	6	.	.	PUNCT
arjefm-1252	88	1	study	study	NOUN
arjefm-1252	88	2	findings	finding	NOUN
arjefm-1252	88	3	documented	document	VERB
arjefm-1252	88	4	that	that	SCONJ
arjefm-1252	88	5	the	the	DET
arjefm-1252	88	6	committee	committee	NOUN
arjefm-1252	88	7	financial	financial	ADJ
arjefm-1252	88	8	expertise	expertise	NOUN
arjefm-1252	88	9	weakened	weaken	VERB
arjefm-1252	88	10	the	the	DET
arjefm-1252	88	11	relationship	relationship	NOUN
arjefm-1252	88	12	between	between	ADP
arjefm-1252	88	13	financial	financial	ADJ
arjefm-1252	88	14	distress	distress	NOUN
arjefm-1252	88	15	and	and	CCONJ
arjefm-1252	88	16	income	income	NOUN
arjefm-1252	88	17	maximization	maximization	NOUN
arjefm-1252	88	18	actions	action	NOUN
arjefm-1252	88	19	.	.	PUNCT
arjefm-1252	89	1	audit	audit	NOUN
arjefm-1252	89	2	committee	committee	PROPN
arjefm-1252	89	3	independence	independence	NOUN
arjefm-1252	89	4	had	have	VERB
arjefm-1252	89	5	positive	positive	ADJ
arjefm-1252	89	6	and	and	CCONJ
arjefm-1252	89	7	significant	significant	ADJ
arjefm-1252	89	8	moderating	moderate	VERB
arjefm-1252	89	9	effect	effect	NOUN
arjefm-1252	89	10	on	on	ADP
arjefm-1252	89	11	the	the	DET
arjefm-1252	89	12	relationship	relationship	NOUN
arjefm-1252	89	13	between	between	ADP
arjefm-1252	89	14	financial	financial	ADJ
arjefm-1252	89	15	distress	distress	NOUN
arjefm-1252	89	16	and	and	CCONJ
arjefm-1252	89	17	income	income	NOUN
arjefm-1252	89	18	maximization	maximization	NOUN
arjefm-1252	89	19	actions	action	NOUN
arjefm-1252	89	20	.	.	PUNCT
arjefm-1252	90	1	alkilani	alkilani	PROPN
arjefm-1252	90	2	,	,	PUNCT
arjefm-1252	90	3	hussin	hussin	PROPN
arjefm-1252	90	4	and	and	CCONJ
arjefm-1252	90	5	salim	salim	PROPN
arjefm-1252	90	6	(	(	PUNCT
arjefm-1252	90	7	2019	2019	NUM
arjefm-1252	90	8	)	)	PUNCT
arjefm-1252	90	9	studied	study	VERB
arjefm-1252	90	10	the	the	DET
arjefm-1252	90	11	effect	effect	NOUN
arjefm-1252	90	12	of	of	ADP
arjefm-1252	90	13	audit	audit	NOUN
arjefm-1252	90	14	committee	committee	NOUN
arjefm-1252	90	15	characteristics	characteristic	NOUN
arjefm-1252	90	16	on	on	ADP
arjefm-1252	90	17	audit	audit	NOUN
arjefm-1252	90	18	opinion	opinion	NOUN
arjefm-1252	90	19	of	of	ADP
arjefm-1252	90	20	jordan	jordan	PROPN
arjefm-1252	90	21	companies	company	NOUN
arjefm-1252	90	22	.	.	PUNCT
arjefm-1252	91	1	judgemental	judgemental	ADJ
arjefm-1252	91	2	sampling	sampling	NOUN
arjefm-1252	91	3	was	be	AUX
arjefm-1252	91	4	adopted	adopt	VERB
arjefm-1252	91	5	in	in	ADP
arjefm-1252	91	6	selection	selection	NOUN
arjefm-1252	91	7	of	of	ADP
arjefm-1252	91	8	117	117	NUM
arjefm-1252	91	9	companies	company	NOUN
arjefm-1252	91	10	listed	list	VERB
arjefm-1252	91	11	in	in	ADP
arjefm-1252	91	12	amman	amman	PROPN
arjefm-1252	91	13	stock	stock	PROPN
arjefm-1252	91	14	exchange	exchange	PROPN
arjefm-1252	91	15	.	.	PUNCT
arjefm-1252	92	1	accounting	accounting	NOUN
arjefm-1252	92	2	committee	committee	PROPN
arjefm-1252	92	3	characteristics	characteristic	NOUN
arjefm-1252	92	4	examined	examine	VERB
arjefm-1252	92	5	were	be	AUX
arjefm-1252	92	6	expertise	expertise	NOUN
arjefm-1252	92	7	,	,	PUNCT
arjefm-1252	92	8	independent	independent	ADJ
arjefm-1252	92	9	directorship	directorship	NOUN
arjefm-1252	92	10	,	,	PUNCT
arjefm-1252	92	11	meetings	meeting	NOUN
arjefm-1252	92	12	and	and	CCONJ
arjefm-1252	92	13	size	size	NOUN
arjefm-1252	92	14	.	.	PUNCT
arjefm-1252	93	1	logistics	logistic	NOUN
arjefm-1252	93	2	regression	regression	NOUN
arjefm-1252	93	3	modelling	modelling	NOUN
arjefm-1252	93	4	was	be	AUX
arjefm-1252	93	5	fitted	fit	VERB
arjefm-1252	93	6	.	.	PUNCT
arjefm-1252	94	1	it	it	PRON
arjefm-1252	94	2	was	be	AUX
arjefm-1252	94	3	american	american	ADJ
arjefm-1252	94	4	research	research	PROPN
arjefm-1252	94	5	journal	journal	PROPN
arjefm-1252	94	6	of	of	ADP
arjefm-1252	94	7	economics	economic	NOUN
arjefm-1252	94	8	,	,	PUNCT
arjefm-1252	94	9	finance	finance	NOUN
arjefm-1252	94	10	and	and	CCONJ
arjefm-1252	94	11	management	management	NOUN
arjefm-1252	94	12	volume	volume	NOUN
arjefm-1252	94	13	13	13	NUM
arjefm-1252	94	14	issue	issue	NOUN
arjefm-1252	94	15	3	3	NUM
arjefm-1252	94	16	,	,	PUNCT
arjefm-1252	94	17	july	july	PROPN
arjefm-1252	94	18	-	-	PUNCT
arjefm-1252	94	19	september	september	PROPN
arjefm-1252	94	20	2025	2025	NUM
arjefm-1252	94	21	issn	issn	NOUN
arjefm-1252	94	22	:	:	PUNCT
arjefm-1252	94	23	2836	2836	NUM
arjefm-1252	94	24	-	-	SYM
arjefm-1252	94	25	9416	9416	NUM
arjefm-1252	94	26	impact	impact	NOUN
arjefm-1252	94	27	factor	factor	NOUN
arjefm-1252	94	28	:	:	PUNCT
arjefm-1252	94	29	6.41	6.41	NUM
arjefm-1252	94	30	journal	journal	NOUN
arjefm-1252	94	31	homepage	homepage	NOUN
arjefm-1252	94	32	:	:	PUNCT
arjefm-1252	94	33	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	94	34	email	email	NOUN
arjefm-1252	94	35	:	:	PUNCT
arjefm-1252	94	36	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	94	37	official	official	ADJ
arjefm-1252	94	38	journal	journal	PROPN
arjefm-1252	94	39	of	of	ADP
arjefm-1252	94	40	america	america	PROPN
arjefm-1252	94	41	serial	serial	PROPN
arjefm-1252	94	42	publication	publication	NOUN
arjefm-1252	94	43	american	american	PROPN
arjefm-1252	94	44	research	research	PROPN
arjefm-1252	94	45	journal	journal	PROPN
arjefm-1252	94	46	of	of	ADP
arjefm-1252	94	47	economics	economic	NOUN
arjefm-1252	94	48	,	,	PUNCT
arjefm-1252	94	49	finance	finance	NOUN
arjefm-1252	94	50	and	and	CCONJ
arjefm-1252	94	51	management	management	NOUN
arjefm-1252	94	52	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	94	53	,	,	PUNCT
arjefm-1252	94	54	email	email	NOUN
arjefm-1252	94	55	:	:	PUNCT
arjefm-1252	94	56	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	95	1	133	133	NUM
arjefm-1252	96	1	|	|	ADV
arjefm-1252	96	2	p	p	X
arjefm-1252	96	3	a	a	DET
arjefm-1252	96	4	g	g	NOUN
arjefm-1252	96	5	e	e	NOUN
arjefm-1252	96	6	documented	document	VERB
arjefm-1252	96	7	that	that	SCONJ
arjefm-1252	96	8	audit	audit	NOUN
arjefm-1252	96	9	committee	committee	NOUN
arjefm-1252	96	10	characteristics	characteristic	NOUN
arjefm-1252	96	11	had	have	VERB
arjefm-1252	96	12	significant	significant	ADJ
arjefm-1252	96	13	influence	influence	NOUN
arjefm-1252	96	14	on	on	ADP
arjefm-1252	96	15	modified	modified	ADJ
arjefm-1252	96	16	audit	audit	NOUN
arjefm-1252	96	17	opinion	opinion	NOUN
arjefm-1252	96	18	.	.	PUNCT
arjefm-1252	97	1	salloum	salloum	NOUN
arjefm-1252	97	2	,	,	PUNCT
arjefm-1252	97	3	azzi	azzi	NOUN
arjefm-1252	97	4	and	and	CCONJ
arjefm-1252	97	5	gebrayez	gebrayez	NOUN
arjefm-1252	97	6	(	(	PUNCT
arjefm-1252	97	7	2019	2019	NUM
arjefm-1252	97	8	)	)	PUNCT
arjefm-1252	97	9	explored	explore	VERB
arjefm-1252	97	10	the	the	DET
arjefm-1252	97	11	effect	effect	NOUN
arjefm-1252	97	12	of	of	ADP
arjefm-1252	97	13	audit	audit	NOUN
arjefm-1252	97	14	committee	committee	NOUN
arjefm-1252	97	15	characteristics	characteristic	NOUN
arjefm-1252	97	16	on	on	ADP
arjefm-1252	97	17	financial	financial	ADJ
arjefm-1252	97	18	distress	distress	NOUN
arjefm-1252	97	19	of	of	ADP
arjefm-1252	97	20	financial	financial	ADJ
arjefm-1252	97	21	institutions	institution	NOUN
arjefm-1252	97	22	in	in	ADP
arjefm-1252	97	23	middle	middle	PROPN
arjefm-1252	97	24	east	east	PROPN
arjefm-1252	97	25	.	.	PUNCT
arjefm-1252	98	1	a	a	DET
arjefm-1252	98	2	sample	sample	NOUN
arjefm-1252	98	3	of	of	ADP
arjefm-1252	98	4	54	54	NUM
arjefm-1252	98	5	lebanese	lebanese	ADJ
arjefm-1252	98	6	banks	bank	NOUN
arjefm-1252	98	7	was	be	AUX
arjefm-1252	98	8	examined	examine	VERB
arjefm-1252	98	9	for	for	ADP
arjefm-1252	98	10	periods	period	NOUN
arjefm-1252	98	11	2009	2009	NUM
arjefm-1252	98	12	to	to	ADP
arjefm-1252	98	13	2011	2011	NUM
arjefm-1252	98	14	.	.	PUNCT
arjefm-1252	99	1	financial	financial	ADJ
arjefm-1252	99	2	distress	distress	NOUN
arjefm-1252	99	3	was	be	AUX
arjefm-1252	99	4	operationalized	operationalize	VERB
arjefm-1252	99	5	through	through	ADP
arjefm-1252	99	6	evaluation	evaluation	NOUN
arjefm-1252	99	7	of	of	ADP
arjefm-1252	99	8	profitability	profitability	NOUN
arjefm-1252	99	9	.	.	PUNCT
arjefm-1252	100	1	regression	regression	NOUN
arjefm-1252	100	2	findings	finding	NOUN
arjefm-1252	100	3	revealed	reveal	VERB
arjefm-1252	100	4	an	an	DET
arjefm-1252	100	5	inverse	inverse	NOUN
arjefm-1252	100	6	and	and	CCONJ
arjefm-1252	100	7	significant	significant	ADJ
arjefm-1252	100	8	relationship	relationship	NOUN
arjefm-1252	100	9	between	between	ADP
arjefm-1252	100	10	frequency	frequency	NOUN
arjefm-1252	100	11	of	of	ADP
arjefm-1252	100	12	audit	audit	NOUN
arjefm-1252	100	13	committee	committee	NOUN
arjefm-1252	100	14	meetings	meeting	NOUN
arjefm-1252	100	15	and	and	CCONJ
arjefm-1252	100	16	financial	financial	ADJ
arjefm-1252	100	17	distress	distress	NOUN
arjefm-1252	100	18	.	.	PUNCT
arjefm-1252	101	1	aman	aman	NOUN
arjefm-1252	101	2	(	(	PUNCT
arjefm-1252	101	3	2019	2019	NUM
arjefm-1252	101	4	)	)	PUNCT
arjefm-1252	101	5	sought	seek	VERB
arjefm-1252	101	6	to	to	PART
arjefm-1252	101	7	assess	assess	VERB
arjefm-1252	101	8	the	the	DET
arjefm-1252	101	9	determinants	determinant	NOUN
arjefm-1252	101	10	of	of	ADP
arjefm-1252	101	11	financial	financial	ADJ
arjefm-1252	101	12	distress	distress	NOUN
arjefm-1252	101	13	in	in	ADP
arjefm-1252	101	14	ethiopian	ethiopian	ADJ
arjefm-1252	101	15	banking	banking	NOUN
arjefm-1252	101	16	sector	sector	NOUN
arjefm-1252	101	17	.	.	PUNCT
arjefm-1252	102	1	quantitative	quantitative	ADJ
arjefm-1252	102	2	research	research	NOUN
arjefm-1252	102	3	design	design	NOUN
arjefm-1252	102	4	was	be	AUX
arjefm-1252	102	5	applied	apply	VERB
arjefm-1252	102	6	,	,	PUNCT
arjefm-1252	102	7	and	and	CCONJ
arjefm-1252	102	8	data	datum	NOUN
arjefm-1252	102	9	collected	collect	VERB
arjefm-1252	102	10	from	from	ADP
arjefm-1252	102	11	15	15	NUM
arjefm-1252	102	12	banks	bank	NOUN
arjefm-1252	102	13	from	from	ADP
arjefm-1252	102	14	2012	2012	NUM
arjefm-1252	102	15	to	to	ADP
arjefm-1252	102	16	2016	2016	NUM
arjefm-1252	102	17	.	.	PUNCT
arjefm-1252	103	1	univariate	univariate	ADJ
arjefm-1252	103	2	and	and	CCONJ
arjefm-1252	103	3	multivariate	multivariate	NOUN
arjefm-1252	103	4	statistics	statistic	NOUN
arjefm-1252	103	5	analyzed	analyze	VERB
arjefm-1252	103	6	the	the	DET
arjefm-1252	103	7	data	datum	NOUN
arjefm-1252	103	8	.	.	PUNCT
arjefm-1252	104	1	study	study	NOUN
arjefm-1252	104	2	findings	finding	NOUN
arjefm-1252	104	3	documented	document	VERB
arjefm-1252	104	4	that	that	SCONJ
arjefm-1252	104	5	profitability	profitability	NOUN
arjefm-1252	104	6	and	and	CCONJ
arjefm-1252	104	7	liquidity	liquidity	NOUN
arjefm-1252	104	8	had	have	VERB
arjefm-1252	104	9	positive	positive	ADJ
arjefm-1252	104	10	and	and	CCONJ
arjefm-1252	104	11	significant	significant	ADJ
arjefm-1252	104	12	influence	influence	NOUN
arjefm-1252	104	13	on	on	ADP
arjefm-1252	104	14	financial	financial	ADJ
arjefm-1252	104	15	distress	distress	NOUN
arjefm-1252	104	16	(	(	PUNCT
arjefm-1252	104	17	debt	debt	NOUN
arjefm-1252	104	18	service	service	NOUN
arjefm-1252	104	19	coverage	coverage	NOUN
arjefm-1252	104	20	)	)	PUNCT
arjefm-1252	104	21	.	.	PUNCT
arjefm-1252	105	1	further	far	ADV
arjefm-1252	105	2	,	,	PUNCT
arjefm-1252	105	3	inflation	inflation	NOUN
arjefm-1252	105	4	,	,	PUNCT
arjefm-1252	105	5	solvability	solvability	NOUN
arjefm-1252	105	6	,	,	PUNCT
arjefm-1252	105	7	firm	firm	ADJ
arjefm-1252	105	8	size	size	NOUN
arjefm-1252	105	9	had	have	VERB
arjefm-1252	105	10	inverse	inverse	ADJ
arjefm-1252	105	11	significant	significant	ADJ
arjefm-1252	105	12	effect	effect	NOUN
arjefm-1252	105	13	on	on	ADP
arjefm-1252	105	14	debt	debt	NOUN
arjefm-1252	105	15	service	service	NOUN
arjefm-1252	105	16	coverage	coverage	NOUN
arjefm-1252	105	17	.	.	PUNCT
arjefm-1252	106	1	the	the	DET
arjefm-1252	106	2	model	model	NOUN
arjefm-1252	106	3	had	have	VERB
arjefm-1252	106	4	higher	high	ADJ
arjefm-1252	106	5	odds	odd	NOUN
arjefm-1252	106	6	of	of	ADP
arjefm-1252	106	7	being	be	AUX
arjefm-1252	106	8	spurious	spurious	ADJ
arjefm-1252	106	9	since	since	SCONJ
arjefm-1252	106	10	there	there	PRON
arjefm-1252	106	11	was	be	VERB
arjefm-1252	106	12	a	a	DET
arjefm-1252	106	13	mix	mix	NOUN
arjefm-1252	106	14	of	of	ADP
arjefm-1252	106	15	time	time	NOUN
arjefm-1252	106	16	series	series	NOUN
arjefm-1252	106	17	and	and	CCONJ
arjefm-1252	106	18	panel	panel	NOUN
arjefm-1252	106	19	data	datum	NOUN
arjefm-1252	106	20	.	.	PUNCT
arjefm-1252	107	1	khurshid	khurshid	PROPN
arjefm-1252	107	2	,	,	PUNCT
arjefm-1252	107	3	et	et	PROPN
arjefm-1252	107	4	al	al	PROPN
arjefm-1252	107	5	(	(	PUNCT
arjefm-1252	107	6	2018	2018	NUM
arjefm-1252	107	7	)	)	PUNCT
arjefm-1252	107	8	evaluated	evaluate	VERB
arjefm-1252	107	9	the	the	DET
arjefm-1252	107	10	impact	impact	NOUN
arjefm-1252	107	11	of	of	ADP
arjefm-1252	107	12	corporate	corporate	ADJ
arjefm-1252	107	13	governance	governance	NOUN
arjefm-1252	107	14	on	on	ADP
arjefm-1252	107	15	likelihood	likelihood	NOUN
arjefm-1252	107	16	of	of	ADP
arjefm-1252	107	17	financial	financial	ADJ
arjefm-1252	107	18	distress	distress	NOUN
arjefm-1252	107	19	of	of	ADP
arjefm-1252	107	20	non	non	ADJ
arjefm-1252	107	21	-	-	ADJ
arjefm-1252	107	22	financial	financial	ADJ
arjefm-1252	107	23	companies	company	NOUN
arjefm-1252	107	24	in	in	ADP
arjefm-1252	107	25	pakistan	pakistan	PROPN
arjefm-1252	107	26	.	.	PUNCT
arjefm-1252	108	1	particularly	particularly	ADV
arjefm-1252	108	2	,	,	PUNCT
arjefm-1252	108	3	the	the	DET
arjefm-1252	108	4	study	study	NOUN
arjefm-1252	108	5	examined	examine	VERB
arjefm-1252	108	6	the	the	DET
arjefm-1252	108	7	effect	effect	NOUN
arjefm-1252	108	8	of	of	ADP
arjefm-1252	108	9	board	board	NOUN
arjefm-1252	108	10	composition	composition	NOUN
arjefm-1252	108	11	,	,	PUNCT
arjefm-1252	108	12	ownership	ownership	NOUN
arjefm-1252	108	13	structure	structure	NOUN
arjefm-1252	108	14	,	,	PUNCT
arjefm-1252	108	15	audit	audit	NOUN
arjefm-1252	108	16	quality	quality	NOUN
arjefm-1252	108	17	,	,	PUNCT
arjefm-1252	108	18	board	board	NOUN
arjefm-1252	108	19	size	size	NOUN
arjefm-1252	108	20	,	,	PUNCT
arjefm-1252	108	21	ceo	ceo	NOUN
arjefm-1252	108	22	’s	’s	PART
arjefm-1252	108	23	duality	duality	NOUN
arjefm-1252	108	24	,	,	PUNCT
arjefm-1252	108	25	board	board	NOUN
arjefm-1252	108	26	independence	independence	NOUN
arjefm-1252	108	27	,	,	PUNCT
arjefm-1252	108	28	insider	insider	NOUN
arjefm-1252	108	29	’s	’s	PART
arjefm-1252	108	30	directorship	directorship	NOUN
arjefm-1252	108	31	,	,	PUNCT
arjefm-1252	108	32	institutional	institutional	ADJ
arjefm-1252	108	33	investment	investment	NOUN
arjefm-1252	108	34	and	and	CCONJ
arjefm-1252	108	35	financial	financial	ADJ
arjefm-1252	108	36	distress	distress	NOUN
arjefm-1252	108	37	.	.	PUNCT
arjefm-1252	109	1	binary	binary	ADJ
arjefm-1252	109	2	logistics	logistic	NOUN
arjefm-1252	109	3	model	model	NOUN
arjefm-1252	109	4	was	be	AUX
arjefm-1252	109	5	fitted	fit	VERB
arjefm-1252	109	6	on	on	ADP
arjefm-1252	109	7	secondary	secondary	ADJ
arjefm-1252	109	8	data	datum	NOUN
arjefm-1252	109	9	gathered	gather	VERB
arjefm-1252	109	10	from	from	ADP
arjefm-1252	109	11	2009	2009	NUM
arjefm-1252	109	12	to	to	ADP
arjefm-1252	109	13	2016	2016	NUM
arjefm-1252	109	14	.	.	PUNCT
arjefm-1252	110	1	study	study	NOUN
arjefm-1252	110	2	findings	finding	NOUN
arjefm-1252	110	3	documented	document	VERB
arjefm-1252	110	4	that	that	SCONJ
arjefm-1252	110	5	there	there	PRON
arjefm-1252	110	6	was	be	VERB
arjefm-1252	110	7	significant	significant	ADJ
arjefm-1252	110	8	negative	negative	ADJ
arjefm-1252	110	9	impact	impact	NOUN
arjefm-1252	110	10	on	on	ADP
arjefm-1252	110	11	likelihood	likelihood	NOUN
arjefm-1252	110	12	of	of	ADP
arjefm-1252	110	13	financial	financial	ADJ
arjefm-1252	110	14	distress	distress	NOUN
arjefm-1252	110	15	between	between	ADP
arjefm-1252	110	16	board	board	NOUN
arjefm-1252	110	17	size	size	NOUN
arjefm-1252	110	18	,	,	PUNCT
arjefm-1252	110	19	insider	insider	NOUN
arjefm-1252	110	20	director	director	NOUN
arjefm-1252	110	21	’s	’s	PART
arjefm-1252	110	22	ownership	ownership	NOUN
arjefm-1252	110	23	and	and	CCONJ
arjefm-1252	110	24	audit	audit	NOUN
arjefm-1252	110	25	quality	quality	NOUN
arjefm-1252	110	26	.	.	PUNCT
arjefm-1252	111	1	fashan	fashan	ADV
arjefm-1252	111	2	and	and	CCONJ
arjefm-1252	111	3	fitriana	fitriana	NOUN
arjefm-1252	111	4	(	(	PUNCT
arjefm-1252	111	5	2018	2018	NUM
arjefm-1252	111	6	)	)	PUNCT
arjefm-1252	111	7	undertook	undertake	VERB
arjefm-1252	111	8	a	a	DET
arjefm-1252	111	9	study	study	NOUN
arjefm-1252	111	10	to	to	PART
arjefm-1252	111	11	identify	identify	VERB
arjefm-1252	111	12	the	the	DET
arjefm-1252	111	13	impact	impact	NOUN
arjefm-1252	111	14	of	of	ADP
arjefm-1252	111	15	corporate	corporate	ADJ
arjefm-1252	111	16	governance	governance	NOUN
arjefm-1252	111	17	and	and	CCONJ
arjefm-1252	111	18	intellectual	intellectual	ADJ
arjefm-1252	111	19	property	property	NOUN
arjefm-1252	111	20	rights	right	NOUN
arjefm-1252	111	21	on	on	ADP
arjefm-1252	111	22	financial	financial	ADJ
arjefm-1252	111	23	distress	distress	NOUN
arjefm-1252	111	24	of	of	ADP
arjefm-1252	111	25	listed	list	VERB
arjefm-1252	111	26	manufacturing	manufacturing	NOUN
arjefm-1252	111	27	companies	company	NOUN
arjefm-1252	111	28	from	from	ADP
arjefm-1252	111	29	2014	2014	NUM
arjefm-1252	111	30	to	to	ADP
arjefm-1252	111	31	2016	2016	NUM
arjefm-1252	111	32	in	in	ADP
arjefm-1252	111	33	indonesia	indonesia	PROPN
arjefm-1252	111	34	securities	securities	PROPN
arjefm-1252	111	35	exchange	exchange	PROPN
arjefm-1252	111	36	.	.	PUNCT
arjefm-1252	112	1	purposive	purposive	ADJ
arjefm-1252	112	2	sampling	sampling	NOUN
arjefm-1252	112	3	was	be	AUX
arjefm-1252	112	4	adopted	adopt	VERB
arjefm-1252	112	5	in	in	ADP
arjefm-1252	112	6	selected	select	VERB
arjefm-1252	112	7	of	of	ADP
arjefm-1252	112	8	249	249	NUM
arjefm-1252	112	9	manufacturing	manufacture	VERB
arjefm-1252	112	10	companies	company	NOUN
arjefm-1252	112	11	.	.	PUNCT
arjefm-1252	113	1	univariate	univariate	ADJ
arjefm-1252	113	2	,	,	PUNCT
arjefm-1252	113	3	bivariate	bivariate	ADJ
arjefm-1252	113	4	and	and	CCONJ
arjefm-1252	113	5	multivariate	multivariate	NOUN
arjefm-1252	113	6	data	datum	NOUN
arjefm-1252	113	7	analysis	analysis	NOUN
arjefm-1252	113	8	procedure	procedure	NOUN
arjefm-1252	113	9	were	be	AUX
arjefm-1252	113	10	adopted	adopt	VERB
arjefm-1252	113	11	.	.	PUNCT
arjefm-1252	114	1	study	study	NOUN
arjefm-1252	114	2	findings	finding	NOUN
arjefm-1252	114	3	documented	document	VERB
arjefm-1252	114	4	that	that	SCONJ
arjefm-1252	114	5	there	there	PRON
arjefm-1252	114	6	was	be	VERB
arjefm-1252	114	7	no	no	DET
arjefm-1252	114	8	significant	significant	ADJ
arjefm-1252	114	9	association	association	NOUN
arjefm-1252	114	10	between	between	ADP
arjefm-1252	114	11	corporate	corporate	ADJ
arjefm-1252	114	12	governance	governance	NOUN
arjefm-1252	114	13	and	and	CCONJ
arjefm-1252	114	14	financial	financial	ADJ
arjefm-1252	114	15	distress	distress	NOUN
arjefm-1252	114	16	of	of	ADP
arjefm-1252	114	17	manufacturing	manufacturing	NOUN
arjefm-1252	114	18	companies	company	NOUN
arjefm-1252	114	19	.	.	PUNCT
arjefm-1252	115	1	fuad	fuad	PROPN
arjefm-1252	115	2	(	(	PUNCT
arjefm-1252	115	3	2017	2017	NUM
arjefm-1252	115	4	)	)	PUNCT
arjefm-1252	115	5	sought	seek	VERB
arjefm-1252	115	6	to	to	PART
arjefm-1252	115	7	assess	assess	VERB
arjefm-1252	115	8	the	the	DET
arjefm-1252	115	9	impact	impact	NOUN
arjefm-1252	115	10	of	of	ADP
arjefm-1252	115	11	audit	audit	NOUN
arjefm-1252	115	12	committee	committee	NOUN
arjefm-1252	115	13	characteristics	characteristic	NOUN
arjefm-1252	115	14	on	on	ADP
arjefm-1252	115	15	financial	financial	ADJ
arjefm-1252	115	16	distress	distress	NOUN
arjefm-1252	115	17	of	of	ADP
arjefm-1252	115	18	listed	list	VERB
arjefm-1252	115	19	companies	company	NOUN
arjefm-1252	115	20	in	in	ADP
arjefm-1252	115	21	indonesia	indonesia	PROPN
arjefm-1252	115	22	securities	securities	PROPN
arjefm-1252	115	23	exchange	exchange	PROPN
arjefm-1252	115	24	.	.	PUNCT
arjefm-1252	116	1	judgemental	judgemental	ADJ
arjefm-1252	116	2	sampling	sampling	NOUN
arjefm-1252	116	3	was	be	AUX
arjefm-1252	116	4	adopted	adopt	VERB
arjefm-1252	116	5	in	in	ADP
arjefm-1252	116	6	selection	selection	NOUN
arjefm-1252	116	7	of	of	ADP
arjefm-1252	116	8	123	123	NUM
arjefm-1252	116	9	service	service	NOUN
arjefm-1252	116	10	-	-	PUNCT
arjefm-1252	116	11	based	base	VERB
arjefm-1252	116	12	companies	company	NOUN
arjefm-1252	116	13	listed	list	VERB
arjefm-1252	116	14	from	from	ADP
arjefm-1252	116	15	2013	2013	NUM
arjefm-1252	116	16	to	to	ADP
arjefm-1252	116	17	2015	2015	NUM
arjefm-1252	116	18	.	.	PUNCT
arjefm-1252	117	1	financial	financial	ADJ
arjefm-1252	117	2	distress	distress	NOUN
arjefm-1252	117	3	was	be	AUX
arjefm-1252	117	4	operationalized	operationalize	VERB
arjefm-1252	117	5	as	as	ADP
arjefm-1252	117	6	firms	firm	NOUN
arjefm-1252	117	7	which	which	PRON
arjefm-1252	117	8	had	have	AUX
arjefm-1252	117	9	recorded	record	VERB
arjefm-1252	117	10	losses	loss	NOUN
arjefm-1252	117	11	of	of	ADP
arjefm-1252	117	12	two	two	NUM
arjefm-1252	117	13	consecutive	consecutive	ADJ
arjefm-1252	117	14	years	year	NOUN
arjefm-1252	117	15	.	.	PUNCT
arjefm-1252	118	1	binary	binary	ADJ
arjefm-1252	118	2	logistics	logistics	PROPN
arjefm-1252	118	3	regression	regression	NOUN
arjefm-1252	118	4	model	model	NOUN
arjefm-1252	118	5	was	be	AUX
arjefm-1252	118	6	fitted	fit	VERB
arjefm-1252	118	7	.	.	PUNCT
arjefm-1252	119	1	study	study	NOUN
arjefm-1252	119	2	findings	finding	NOUN
arjefm-1252	119	3	documented	document	VERB
arjefm-1252	119	4	that	that	SCONJ
arjefm-1252	119	5	there	there	PRON
arjefm-1252	119	6	was	be	VERB
arjefm-1252	119	7	an	an	DET
arjefm-1252	119	8	inverse	inverse	ADJ
arjefm-1252	119	9	effect	effect	NOUN
arjefm-1252	119	10	of	of	ADP
arjefm-1252	119	11	audit	audit	NOUN
arjefm-1252	119	12	committee	committee	NOUN
arjefm-1252	119	13	competence	competence	NOUN
arjefm-1252	119	14	and	and	CCONJ
arjefm-1252	119	15	financial	financial	ADJ
arjefm-1252	119	16	distress	distress	NOUN
arjefm-1252	119	17	.	.	PUNCT
arjefm-1252	120	1	further	far	ADV
arjefm-1252	120	2	,	,	PUNCT
arjefm-1252	120	3	there	there	PRON
arjefm-1252	120	4	was	be	VERB
arjefm-1252	120	5	an	an	DET
arjefm-1252	120	6	inverse	inverse	NOUN
arjefm-1252	120	7	and	and	CCONJ
arjefm-1252	120	8	insignificant	insignificant	ADJ
arjefm-1252	120	9	effect	effect	NOUN
arjefm-1252	120	10	of	of	ADP
arjefm-1252	120	11	audit	audit	NOUN
arjefm-1252	120	12	committee	committee	NOUN
arjefm-1252	120	13	meeting	meeting	NOUN
arjefm-1252	120	14	and	and	CCONJ
arjefm-1252	120	15	financial	financial	ADJ
arjefm-1252	120	16	distress	distress	NOUN
arjefm-1252	120	17	.	.	PUNCT
arjefm-1252	121	1	jalan	jalan	PROPN
arjefm-1252	121	2	,	,	PUNCT
arjefm-1252	121	3	kale	kale	NOUN
arjefm-1252	121	4	,	,	PUNCT
arjefm-1252	121	5	and	and	CCONJ
arjefm-1252	121	6	meneghetti	meneghetti	NOUN
arjefm-1252	121	7	(	(	PUNCT
arjefm-1252	121	8	2016	2016	NUM
arjefm-1252	121	9	)	)	PUNCT
arjefm-1252	121	10	examined	examine	VERB
arjefm-1252	121	11	the	the	DET
arjefm-1252	121	12	effect	effect	NOUN
arjefm-1252	121	13	of	of	ADP
arjefm-1252	121	14	leverage	leverage	NOUN
arjefm-1252	121	15	and	and	CCONJ
arjefm-1252	121	16	bankruptcy	bankruptcy	NOUN
arjefm-1252	121	17	risk	risk	NOUN
arjefm-1252	121	18	on	on	ADP
arjefm-1252	121	19	corporate	corporate	ADJ
arjefm-1252	121	20	incentives	incentive	NOUN
arjefm-1252	121	21	to	to	PART
arjefm-1252	121	22	shelter	shelter	VERB
arjefm-1252	121	23	income	income	NOUN
arjefm-1252	121	24	from	from	ADP
arjefm-1252	121	25	taxes	taxis	NOUN
arjefm-1252	121	26	.	.	PUNCT
arjefm-1252	122	1	their	their	PRON
arjefm-1252	122	2	empirical	empirical	ADJ
arjefm-1252	122	3	tests	test	NOUN
arjefm-1252	122	4	provide	provide	VERB
arjefm-1252	122	5	evidence	evidence	NOUN
arjefm-1252	122	6	that	that	PRON
arjefm-1252	122	7	is	be	AUX
arjefm-1252	122	8	consistent	consistent	ADJ
arjefm-1252	122	9	with	with	ADP
arjefm-1252	122	10	these	these	DET
arjefm-1252	122	11	theoretical	theoretical	ADJ
arjefm-1252	122	12	predictions	prediction	NOUN
arjefm-1252	122	13	.	.	PUNCT
arjefm-1252	123	1	they	they	PRON
arjefm-1252	123	2	show	show	VERB
arjefm-1252	123	3	that	that	SCONJ
arjefm-1252	123	4	leverage	leverage	NOUN
arjefm-1252	123	5	and	and	CCONJ
arjefm-1252	123	6	bankruptcy	bankruptcy	NOUN
arjefm-1252	123	7	risk	risk	NOUN
arjefm-1252	123	8	relate	relate	VERB
arjefm-1252	123	9	negatively	negatively	ADV
arjefm-1252	123	10	to	to	ADP
arjefm-1252	123	11	sheltering	shelter	VERB
arjefm-1252	123	12	and	and	CCONJ
arjefm-1252	123	13	that	that	SCONJ
arjefm-1252	123	14	the	the	DET
arjefm-1252	123	15	negative	negative	ADJ
arjefm-1252	123	16	effects	effect	NOUN
arjefm-1252	123	17	of	of	ADP
arjefm-1252	123	18	bankruptcy	bankruptcy	NOUN
arjefm-1252	123	19	risk	risk	NOUN
arjefm-1252	123	20	and	and	CCONJ
arjefm-1252	123	21	debt	debt	NOUN
arjefm-1252	123	22	on	on	ADP
arjefm-1252	123	23	sheltering	shelter	VERB
arjefm-1252	123	24	are	be	AUX
arjefm-1252	123	25	stronger	strong	ADJ
arjefm-1252	123	26	for	for	ADP
arjefm-1252	123	27	riskier	risky	ADJ
arjefm-1252	123	28	firms	firm	NOUN
arjefm-1252	123	29	;	;	PUNCT
arjefm-1252	123	30	and	and	CCONJ
arjefm-1252	123	31	weaker	weak	ADJ
arjefm-1252	123	32	for	for	ADP
arjefm-1252	123	33	larger	large	ADJ
arjefm-1252	123	34	,	,	PUNCT
arjefm-1252	123	35	better	well	ADV
arjefm-1252	123	36	governed	govern	VERB
arjefm-1252	123	37	,	,	PUNCT
arjefm-1252	123	38	more	more	ADV
arjefm-1252	123	39	profitable	profitable	ADJ
arjefm-1252	123	40	firms	firm	NOUN
arjefm-1252	123	41	,	,	PUNCT
arjefm-1252	123	42	and	and	CCONJ
arjefm-1252	123	43	for	for	ADP
arjefm-1252	123	44	firms	firm	NOUN
arjefm-1252	123	45	that	that	PRON
arjefm-1252	123	46	are	be	AUX
arjefm-1252	123	47	in	in	ADP
arjefm-1252	123	48	the	the	DET
arjefm-1252	123	49	“	"	PUNCT
arjefm-1252	123	50	public	public	ADJ
arjefm-1252	123	51	eye	eye	NOUN
arjefm-1252	123	52	”	"	PUNCT
arjefm-1252	123	53	.	.	PUNCT
arjefm-1252	124	1	masoumeh	masoumeh	NOUN
arjefm-1252	124	2	(	(	PUNCT
arjefm-1252	124	3	2016	2016	NUM
arjefm-1252	124	4	)	)	PUNCT
arjefm-1252	124	5	american	american	PROPN
arjefm-1252	124	6	research	research	PROPN
arjefm-1252	124	7	journal	journal	PROPN
arjefm-1252	124	8	of	of	ADP
arjefm-1252	124	9	economics	economic	NOUN
arjefm-1252	124	10	,	,	PUNCT
arjefm-1252	124	11	finance	finance	NOUN
arjefm-1252	124	12	and	and	CCONJ
arjefm-1252	124	13	management	management	NOUN
arjefm-1252	124	14	volume	volume	NOUN
arjefm-1252	124	15	13	13	NUM
arjefm-1252	124	16	issue	issue	NOUN
arjefm-1252	124	17	3	3	NUM
arjefm-1252	124	18	,	,	PUNCT
arjefm-1252	124	19	july	july	PROPN
arjefm-1252	124	20	-	-	PUNCT
arjefm-1252	124	21	september	september	PROPN
arjefm-1252	124	22	2025	2025	NUM
arjefm-1252	124	23	issn	issn	NOUN
arjefm-1252	124	24	:	:	PUNCT
arjefm-1252	124	25	2836	2836	NUM
arjefm-1252	124	26	-	-	SYM
arjefm-1252	124	27	9416	9416	NUM
arjefm-1252	124	28	impact	impact	NOUN
arjefm-1252	124	29	factor	factor	NOUN
arjefm-1252	124	30	:	:	PUNCT
arjefm-1252	124	31	6.41	6.41	NUM
arjefm-1252	124	32	journal	journal	NOUN
arjefm-1252	124	33	homepage	homepage	NOUN
arjefm-1252	124	34	:	:	PUNCT
arjefm-1252	124	35	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	124	36	email	email	NOUN
arjefm-1252	124	37	:	:	PUNCT
arjefm-1252	124	38	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	124	39	official	official	ADJ
arjefm-1252	124	40	journal	journal	PROPN
arjefm-1252	124	41	of	of	ADP
arjefm-1252	124	42	america	america	PROPN
arjefm-1252	124	43	serial	serial	PROPN
arjefm-1252	124	44	publication	publication	NOUN
arjefm-1252	124	45	american	american	PROPN
arjefm-1252	124	46	research	research	PROPN
arjefm-1252	124	47	journal	journal	PROPN
arjefm-1252	124	48	of	of	ADP
arjefm-1252	124	49	economics	economic	NOUN
arjefm-1252	124	50	,	,	PUNCT
arjefm-1252	124	51	finance	finance	NOUN
arjefm-1252	124	52	and	and	CCONJ
arjefm-1252	124	53	management	management	NOUN
arjefm-1252	124	54	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	124	55	,	,	PUNCT
arjefm-1252	124	56	email	email	NOUN
arjefm-1252	124	57	:	:	PUNCT
arjefm-1252	124	58	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	125	1	134	134	NUM
arjefm-1252	126	1	|	|	ADV
arjefm-1252	126	2	p	p	ADP
arjefm-1252	126	3	a	a	DET
arjefm-1252	126	4	g	g	NOUN
arjefm-1252	126	5	e	e	NOUN
arjefm-1252	126	6	investigated	investigate	VERB
arjefm-1252	126	7	the	the	DET
arjefm-1252	126	8	relationship	relationship	NOUN
arjefm-1252	126	9	between	between	ADP
arjefm-1252	126	10	earnings	earning	NOUN
arjefm-1252	126	11	management	management	NOUN
arjefm-1252	126	12	and	and	CCONJ
arjefm-1252	126	13	quality	quality	NOUN
arjefm-1252	126	14	of	of	ADP
arjefm-1252	126	15	earnings	earning	NOUN
arjefm-1252	126	16	for	for	ADP
arjefm-1252	126	17	the	the	DET
arjefm-1252	126	18	bankrupt	bankrupt	ADJ
arjefm-1252	126	19	and	and	CCONJ
arjefm-1252	126	20	non	non	ADJ
arjefm-1252	126	21	-	-	ADJ
arjefm-1252	126	22	bankrupt	bankrupt	ADJ
arjefm-1252	126	23	firms	firm	NOUN
arjefm-1252	126	24	listed	list	VERB
arjefm-1252	126	25	in	in	ADP
arjefm-1252	126	26	the	the	DET
arjefm-1252	126	27	tehran	tehran	PROPN
arjefm-1252	126	28	stock	stock	PROPN
arjefm-1252	126	29	exchange	exchange	PROPN
arjefm-1252	126	30	from	from	ADP
arjefm-1252	126	31	2007	2007	NUM
arjefm-1252	126	32	to	to	ADP
arjefm-1252	126	33	2012	2012	NUM
arjefm-1252	126	34	.	.	PUNCT
arjefm-1252	127	1	also	also	ADV
arjefm-1252	127	2	,	,	PUNCT
arjefm-1252	127	3	the	the	DET
arjefm-1252	127	4	future	future	ADJ
arjefm-1252	127	5	profitability	profitability	NOUN
arjefm-1252	127	6	was	be	AUX
arjefm-1252	127	7	measured	measure	VERB
arjefm-1252	127	8	by	by	ADP
arjefm-1252	127	9	each	each	PRON
arjefm-1252	127	10	of	of	ADP
arjefm-1252	127	11	the	the	DET
arjefm-1252	127	12	three	three	NUM
arjefm-1252	127	13	variables	variable	NOUN
arjefm-1252	127	14	,	,	PUNCT
arjefm-1252	127	15	future	future	ADJ
arjefm-1252	127	16	change	change	NOUN
arjefm-1252	127	17	of	of	ADP
arjefm-1252	127	18	earnings	earning	NOUN
arjefm-1252	127	19	,	,	PUNCT
arjefm-1252	127	20	future	future	ADJ
arjefm-1252	127	21	cash	cash	NOUN
arjefm-1252	127	22	flow	flow	NOUN
arjefm-1252	127	23	from	from	ADP
arjefm-1252	127	24	operation	operation	NOUN
arjefm-1252	127	25	,	,	PUNCT
arjefm-1252	127	26	and	and	CCONJ
arjefm-1252	127	27	future	future	ADJ
arjefm-1252	127	28	non	non	ADJ
arjefm-1252	127	29	-	-	ADJ
arjefm-1252	127	30	discretionary	discretionary	ADJ
arjefm-1252	127	31	earnings	earning	NOUN
arjefm-1252	127	32	.	.	PUNCT
arjefm-1252	128	1	the	the	DET
arjefm-1252	128	2	results	result	NOUN
arjefm-1252	128	3	of	of	ADP
arjefm-1252	128	4	estimating	estimate	VERB
arjefm-1252	128	5	unbalanced	unbalanced	ADJ
arjefm-1252	128	6	panel	panel	NOUN
arjefm-1252	128	7	data	datum	NOUN
arjefm-1252	128	8	technique	technique	NOUN
arjefm-1252	128	9	for	for	ADP
arjefm-1252	128	10	55	55	NUM
arjefm-1252	128	11	firms	firm	NOUN
arjefm-1252	128	12	subjected	subject	VERB
arjefm-1252	128	13	to	to	ADP
arjefm-1252	128	14	bankruptcy	bankruptcy	NOUN
arjefm-1252	128	15	of	of	ADP
arjefm-1252	128	16	altman	altman	PROPN
arjefm-1252	128	17	's	's	PART
arjefm-1252	128	18	model	model	NOUN
arjefm-1252	128	19	,	,	PUNCT
arjefm-1252	128	20	and	and	CCONJ
arjefm-1252	128	21	198	198	NUM
arjefm-1252	128	22	non	non	ADJ
arjefm-1252	128	23	-	-	ADJ
arjefm-1252	128	24	bankrupt	bankrupt	ADJ
arjefm-1252	128	25	firms	firm	NOUN
arjefm-1252	128	26	,	,	PUNCT
arjefm-1252	128	27	shows	show	VERB
arjefm-1252	128	28	that	that	SCONJ
arjefm-1252	128	29	the	the	DET
arjefm-1252	128	30	bankrupt	bankrupt	ADJ
arjefm-1252	128	31	firms	firm	NOUN
arjefm-1252	128	32	tend	tend	VERB
arjefm-1252	128	33	to	to	PART
arjefm-1252	128	34	use	use	VERB
arjefm-1252	128	35	opportunistic	opportunistic	ADJ
arjefm-1252	128	36	earnings	earning	NOUN
arjefm-1252	128	37	management	management	NOUN
arjefm-1252	128	38	,	,	PUNCT
arjefm-1252	128	39	and	and	CCONJ
arjefm-1252	128	40	the	the	DET
arjefm-1252	128	41	non	non	ADJ
arjefm-1252	128	42	-	-	ADJ
arjefm-1252	128	43	bankrupt	bankrupt	ADJ
arjefm-1252	128	44	choose	choose	VERB
arjefm-1252	128	45	efficient	efficient	ADJ
arjefm-1252	128	46	earnings	earning	NOUN
arjefm-1252	128	47	management	management	NOUN
arjefm-1252	128	48	.	.	PUNCT
arjefm-1252	129	1	ahmadpour	ahmadpour	NOUN
arjefm-1252	129	2	and	and	CCONJ
arjefm-1252	129	3	shahsavari	shahsavari	ADJ
arjefm-1252	129	4	(	(	PUNCT
arjefm-1252	129	5	2014	2014	NUM
arjefm-1252	129	6	)	)	PUNCT
arjefm-1252	129	7	investigated	investigate	VERB
arjefm-1252	129	8	the	the	DET
arjefm-1252	129	9	earnings	earning	NOUN
arjefm-1252	129	10	quality	quality	NOUN
arjefm-1252	129	11	management	management	NOUN
arjefm-1252	129	12	and	and	CCONJ
arjefm-1252	129	13	impact	impact	NOUN
arjefm-1252	129	14	on	on	ADP
arjefm-1252	129	15	the	the	DET
arjefm-1252	129	16	profitability	profitability	NOUN
arjefm-1252	129	17	of	of	ADP
arjefm-1252	129	18	future	future	ADJ
arjefm-1252	129	19	profits	profit	NOUN
arjefm-1252	129	20	of	of	ADP
arjefm-1252	129	21	tehran	tehran	PROPN
arjefm-1252	129	22	’s	’s	PART
arjefm-1252	129	23	stock	stock	PROPN
arjefm-1252	129	24	exchange	exchange	PROPN
arjefm-1252	129	25	bankrupt	bankrupt	ADJ
arjefm-1252	129	26	companies	company	NOUN
arjefm-1252	129	27	.	.	PUNCT
arjefm-1252	130	1	the	the	DET
arjefm-1252	130	2	results	result	NOUN
arjefm-1252	130	3	with	with	ADP
arjefm-1252	130	4	the	the	DET
arjefm-1252	130	5	technique	technique	NOUN
arjefm-1252	130	6	panel	panel	NOUN
arjefm-1252	130	7	data	datum	NOUN
arjefm-1252	130	8	for	for	ADP
arjefm-1252	130	9	55	55	NUM
arjefm-1252	130	10	companies	company	NOUN
arjefm-1252	130	11	subject	subject	ADJ
arjefm-1252	130	12	to	to	ADP
arjefm-1252	130	13	the	the	DET
arjefm-1252	130	14	verge	verge	NOUN
arjefm-1252	130	15	of	of	ADP
arjefm-1252	130	16	bankruptcy	bankruptcy	PROPN
arjefm-1252	130	17	altman	altman	PROPN
arjefm-1252	130	18	’s	’s	PART
arjefm-1252	130	19	model	model	NOUN
arjefm-1252	130	20	,	,	PUNCT
arjefm-1252	130	21	stating	state	VERB
arjefm-1252	130	22	that	that	SCONJ
arjefm-1252	130	23	these	these	DET
arjefm-1252	130	24	companies	company	NOUN
arjefm-1252	130	25	have	have	VERB
arjefm-1252	130	26	a	a	DET
arjefm-1252	130	27	disproportionate	disproportionate	ADJ
arjefm-1252	130	28	composition	composition	NOUN
arjefm-1252	130	29	and	and	CCONJ
arjefm-1252	130	30	proceeded	proceed	VERB
arjefm-1252	130	31	to	to	ADP
arjefm-1252	130	32	increased	increase	VERB
arjefm-1252	130	33	profit	profit	NOUN
arjefm-1252	130	34	management	management	NOUN
arjefm-1252	130	35	.	.	PUNCT
arjefm-1252	131	1	the	the	DET
arjefm-1252	131	2	results	result	NOUN
arjefm-1252	131	3	of	of	ADP
arjefm-1252	131	4	opportunistic	opportunistic	ADJ
arjefm-1252	131	5	theory	theory	NOUN
arjefm-1252	131	6	of	of	ADP
arjefm-1252	131	7	earnings	earning	NOUN
arjefm-1252	131	8	management	management	NOUN
arjefm-1252	131	9	support	support	NOUN
arjefm-1252	131	10	and	and	CCONJ
arjefm-1252	131	11	show	show	VERB
arjefm-1252	131	12	that	that	SCONJ
arjefm-1252	131	13	the	the	DET
arjefm-1252	131	14	future	future	ADJ
arjefm-1252	131	15	profitability	profitability	NOUN
arjefm-1252	131	16	of	of	ADP
arjefm-1252	131	17	earnings	earning	NOUN
arjefm-1252	131	18	quality	quality	NOUN
arjefm-1252	131	19	work	work	NOUN
arjefm-1252	131	20	.	.	PUNCT
arjefm-1252	132	1	campa	campa	PROPN
arjefm-1252	132	2	,	,	PUNCT
arjefm-1252	132	3	del	del	PROPN
arjefm-1252	132	4	mar	mar	PROPN
arjefm-1252	132	5	and	and	CCONJ
arjefm-1252	132	6	miñano	miñano	PROPN
arjefm-1252	132	7	(	(	PUNCT
arjefm-1252	132	8	2014	2014	NUM
arjefm-1252	132	9	)	)	PUNCT
arjefm-1252	132	10	conducted	conduct	VERB
arjefm-1252	132	11	a	a	DET
arjefm-1252	132	12	study	study	NOUN
arjefm-1252	132	13	on	on	ADP
arjefm-1252	132	14	the	the	DET
arjefm-1252	132	15	response	response	NOUN
arjefm-1252	132	16	to	to	ADP
arjefm-1252	132	17	the	the	DET
arjefm-1252	132	18	question	question	NOUN
arjefm-1252	132	19	whether	whether	SCONJ
arjefm-1252	132	20	spanish	spanish	ADJ
arjefm-1252	132	21	companies	company	NOUN
arjefm-1252	132	22	go	go	VERB
arjefm-1252	132	23	bankrupt	bankrupt	ADJ
arjefm-1252	132	24	,	,	PUNCT
arjefm-1252	132	25	compared	compare	VERB
arjefm-1252	132	26	to	to	ADP
arjefm-1252	132	27	their	their	PRON
arjefm-1252	132	28	counterparts	counterpart	NOUN
arjefm-1252	132	29	,	,	PUNCT
arjefm-1252	132	30	during	during	ADP
arjefm-1252	132	31	the	the	DET
arjefm-1252	132	32	years	year	NOUN
arjefm-1252	132	33	prior	prior	ADV
arjefm-1252	132	34	to	to	ADP
arjefm-1252	132	35	the	the	DET
arjefm-1252	132	36	procedure	procedure	NOUN
arjefm-1252	132	37	of	of	ADP
arjefm-1252	132	38	bankruptcy	bankruptcy	NOUN
arjefm-1252	132	39	law	law	NOUN
arjefm-1252	132	40	tend	tend	VERB
arjefm-1252	132	41	to	to	PART
arjefm-1252	132	42	manage	manage	VERB
arjefm-1252	132	43	earnings	earning	NOUN
arjefm-1252	132	44	or	or	CCONJ
arjefm-1252	132	45	not	not	PART
arjefm-1252	132	46	?	?	PUNCT
arjefm-1252	133	1	in	in	ADP
arjefm-1252	133	2	the	the	DET
arjefm-1252	133	3	analysis	analysis	NOUN
arjefm-1252	133	4	of	of	ADP
arjefm-1252	133	5	a	a	DET
arjefm-1252	133	6	sample	sample	NOUN
arjefm-1252	133	7	matched	match	VERB
arjefm-1252	133	8	bankrupt	bankrupt	ADJ
arjefm-1252	133	9	companies	company	NOUN
arjefm-1252	133	10	,	,	PUNCT
arjefm-1252	133	11	it	it	PRON
arjefm-1252	133	12	became	become	VERB
arjefm-1252	133	13	clear	clear	ADJ
arjefm-1252	133	14	that	that	SCONJ
arjefm-1252	133	15	earnings	earning	NOUN
arjefm-1252	133	16	management	management	NOUN
arjefm-1252	133	17	of	of	ADP
arjefm-1252	133	18	bankrupt	bankrupt	ADJ
arjefm-1252	133	19	companies	company	NOUN
arjefm-1252	133	20	is	be	AUX
arjefm-1252	133	21	more	more	ADJ
arjefm-1252	133	22	than	than	ADP
arjefm-1252	133	23	those	those	PRON
arjefm-1252	133	24	in	in	ADP
arjefm-1252	133	25	non	non	ADJ
arjefm-1252	133	26	-	-	ADJ
arjefm-1252	133	27	bankrupt	bankrupt	ADJ
arjefm-1252	133	28	them	they	PRON
arjefm-1252	133	29	.	.	PUNCT
arjefm-1252	134	1	they	they	PRON
arjefm-1252	134	2	achieved	achieve	VERB
arjefm-1252	134	3	this	this	DET
arjefm-1252	134	4	accomplishment	accomplishment	NOUN
arjefm-1252	134	5	of	of	ADP
arjefm-1252	134	6	accrual	accrual	ADJ
arjefm-1252	134	7	and	and	CCONJ
arjefm-1252	134	8	manipulation	manipulation	NOUN
arjefm-1252	134	9	of	of	ADP
arjefm-1252	134	10	actual	actual	ADJ
arjefm-1252	134	11	items	item	NOUN
arjefm-1252	134	12	.	.	PUNCT
arjefm-1252	135	1	findings	finding	NOUN
arjefm-1252	135	2	showed	show	VERB
arjefm-1252	135	3	that	that	SCONJ
arjefm-1252	135	4	management	management	NOUN
arjefm-1252	135	5	tools	tool	NOUN
arjefm-1252	135	6	profit	profit	NOUN
arjefm-1252	135	7	operates	operate	VERB
arjefm-1252	135	8	by	by	ADP
arjefm-1252	135	9	industry	industry	NOUN
arjefm-1252	135	10	in	in	ADP
arjefm-1252	135	11	which	which	PRON
arjefm-1252	135	12	the	the	DET
arjefm-1252	135	13	company	company	NOUN
arjefm-1252	135	14	and	and	CCONJ
arjefm-1252	135	15	the	the	DET
arjefm-1252	135	16	years	year	NOUN
arjefm-1252	135	17	of	of	ADP
arjefm-1252	135	18	prebankruptcy	prebankruptcy	NOUN
arjefm-1252	135	19	are	be	AUX
arjefm-1252	135	20	changed	change	VERB
arjefm-1252	135	21	.	.	PUNCT
arjefm-1252	136	1	ezejiofor	ezejiofor	PROPN
arjefm-1252	136	2	,	,	PUNCT
arjefm-1252	136	3	nzewi	nzewi	VERB
arjefm-1252	136	4	and	and	CCONJ
arjefm-1252	136	5	okoye	okoye	PROPN
arjefm-1252	136	6	(	(	PUNCT
arjefm-1252	136	7	2014	2014	NUM
arjefm-1252	136	8	)	)	PUNCT
arjefm-1252	136	9	determined	determine	VERB
arjefm-1252	136	10	the	the	DET
arjefm-1252	136	11	effect	effect	NOUN
arjefm-1252	136	12	of	of	ADP
arjefm-1252	136	13	altman	altman	PROPN
arjefm-1252	136	14	model	model	PROPN
arjefm-1252	136	15	to	to	PART
arjefm-1252	136	16	predict	predict	VERB
arjefm-1252	136	17	possibility	possibility	NOUN
arjefm-1252	136	18	on	on	ADP
arjefm-1252	136	19	corporate	corporate	ADJ
arjefm-1252	136	20	bankruptcy/	bankruptcy/	NUM
arjefm-1252	136	21	failure	failure	NOUN
arjefm-1252	136	22	in	in	ADP
arjefm-1252	136	23	nigerian	nigerian	ADJ
arjefm-1252	136	24	banking	banking	NOUN
arjefm-1252	136	25	sector	sector	NOUN
arjefm-1252	136	26	.	.	PUNCT
arjefm-1252	137	1	data	datum	NOUN
arjefm-1252	137	2	were	be	AUX
arjefm-1252	137	3	collected	collect	VERB
arjefm-1252	137	4	from	from	ADP
arjefm-1252	137	5	annual	annual	ADJ
arjefm-1252	137	6	reports	report	NOUN
arjefm-1252	137	7	and	and	CCONJ
arjefm-1252	137	8	accounts	account	NOUN
arjefm-1252	137	9	of	of	ADP
arjefm-1252	137	10	the	the	DET
arjefm-1252	137	11	banks	bank	NOUN
arjefm-1252	137	12	.	.	PUNCT
arjefm-1252	138	1	altman	altman	PROPN
arjefm-1252	138	2	prediction	prediction	NOUN
arjefm-1252	138	3	was	be	AUX
arjefm-1252	138	4	applied	apply	VERB
arjefm-1252	138	5	.	.	PUNCT
arjefm-1252	139	1	findings	finding	NOUN
arjefm-1252	139	2	show	show	VERB
arjefm-1252	139	3	that	that	SCONJ
arjefm-1252	139	4	the	the	DET
arjefm-1252	139	5	model	model	NOUN
arjefm-1252	139	6	was	be	AUX
arjefm-1252	139	7	capable	capable	ADJ
arjefm-1252	139	8	of	of	ADP
arjefm-1252	139	9	measuring	measure	VERB
arjefm-1252	139	10	accurately	accurately	ADV
arjefm-1252	139	11	the	the	DET
arjefm-1252	139	12	failure	failure	NOUN
arjefm-1252	139	13	potential	potential	NOUN
arjefm-1252	139	14	of	of	ADP
arjefm-1252	139	15	sound	sound	ADJ
arjefm-1252	139	16	and	and	CCONJ
arjefm-1252	139	17	healthy	healthy	ADJ
arjefm-1252	139	18	banks	bank	NOUN
arjefm-1252	139	19	.	.	PUNCT
arjefm-1252	140	1	methodology	methodology	NOUN
arjefm-1252	140	2	research	research	NOUN
arjefm-1252	140	3	design	design	NOUN
arjefm-1252	140	4	ex	ex	ADJ
arjefm-1252	140	5	-	-	ADJ
arjefm-1252	140	6	post	post	ADJ
arjefm-1252	140	7	-	-	ADJ
arjefm-1252	140	8	facto	facto	ADJ
arjefm-1252	140	9	research	research	NOUN
arjefm-1252	140	10	design	design	NOUN
arjefm-1252	140	11	was	be	AUX
arjefm-1252	140	12	used	use	VERB
arjefm-1252	140	13	for	for	ADP
arjefm-1252	140	14	the	the	DET
arjefm-1252	140	15	study	study	NOUN
arjefm-1252	140	16	.	.	PUNCT
arjefm-1252	141	1	this	this	PRON
arjefm-1252	141	2	involves	involve	VERB
arjefm-1252	141	3	use	use	NOUN
arjefm-1252	141	4	of	of	ADP
arjefm-1252	141	5	financial	financial	ADJ
arjefm-1252	141	6	accounts	account	NOUN
arjefm-1252	141	7	of	of	ADP
arjefm-1252	141	8	the	the	DET
arjefm-1252	141	9	banks	bank	NOUN
arjefm-1252	141	10	under	under	ADP
arjefm-1252	141	11	assessment	assessment	NOUN
arjefm-1252	141	12	for	for	ADP
arjefm-1252	141	13	the	the	DET
arjefm-1252	141	14	period	period	NOUN
arjefm-1252	141	15	,	,	PUNCT
arjefm-1252	141	16	2012	2012	NUM
arjefm-1252	141	17	-	-	SYM
arjefm-1252	141	18	2024	2024	NUM
arjefm-1252	141	19	to	to	PART
arjefm-1252	141	20	generate	generate	VERB
arjefm-1252	141	21	the	the	DET
arjefm-1252	141	22	financial	financial	ADJ
arjefm-1252	141	23	ratios	ratio	NOUN
arjefm-1252	141	24	that	that	PRON
arjefm-1252	141	25	discriminated	discriminate	VERB
arjefm-1252	141	26	the	the	DET
arjefm-1252	141	27	most	most	ADJ
arjefm-1252	141	28	in	in	ADP
arjefm-1252	141	29	prediction	prediction	NOUN
arjefm-1252	141	30	of	of	ADP
arjefm-1252	141	31	healthy	healthy	ADJ
arjefm-1252	141	32	banks	bank	NOUN
arjefm-1252	141	33	using	use	VERB
arjefm-1252	141	34	altman	altman	PROPN
arjefm-1252	141	35	model	model	PROPN
arjefm-1252	141	36	.	.	PUNCT
arjefm-1252	142	1	the	the	DET
arjefm-1252	142	2	population	population	NOUN
arjefm-1252	142	3	of	of	ADP
arjefm-1252	142	4	the	the	DET
arjefm-1252	142	5	study	study	NOUN
arjefm-1252	142	6	comprised	comprise	VERB
arjefm-1252	142	7	of	of	ADP
arjefm-1252	142	8	listed	list	VERB
arjefm-1252	142	9	banks	bank	NOUN
arjefm-1252	142	10	in	in	ADP
arjefm-1252	142	11	the	the	DET
arjefm-1252	142	12	nigeria	nigeria	PROPN
arjefm-1252	142	13	.	.	PUNCT
arjefm-1252	143	1	given	give	VERB
arjefm-1252	143	2	the	the	DET
arjefm-1252	143	3	above	above	ADJ
arjefm-1252	143	4	,	,	PUNCT
arjefm-1252	143	5	the	the	DET
arjefm-1252	143	6	study	study	NOUN
arjefm-1252	143	7	population	population	NOUN
arjefm-1252	143	8	is	be	AUX
arjefm-1252	143	9	made	make	VERB
arjefm-1252	143	10	up	up	ADP
arjefm-1252	143	11	of	of	ADP
arjefm-1252	143	12	twenty	twenty	NUM
arjefm-1252	143	13	eight	eight	NUM
arjefm-1252	143	14	(	(	PUNCT
arjefm-1252	143	15	28	28	NUM
arjefm-1252	143	16	)	)	PUNCT
arjefm-1252	143	17	banks	bank	NOUN
arjefm-1252	143	18	in	in	ADP
arjefm-1252	143	19	nigeria	nigeria	PROPN
arjefm-1252	143	20	.	.	PUNCT
arjefm-1252	144	1	as	as	ADP
arjefm-1252	144	2	a	a	DET
arjefm-1252	144	3	result	result	NOUN
arjefm-1252	144	4	,	,	PUNCT
arjefm-1252	144	5	the	the	DET
arjefm-1252	144	6	"	"	PUNCT
arjefm-1252	144	7	purposive	purposive	ADJ
arjefm-1252	144	8	sampling	sampling	NOUN
arjefm-1252	144	9	technique	technique	NOUN
arjefm-1252	144	10	was	be	AUX
arjefm-1252	144	11	applied	apply	VERB
arjefm-1252	144	12	(	(	PUNCT
arjefm-1252	144	13	non	non	ADJ
arjefm-1252	144	14	-	-	ADJ
arjefm-1252	144	15	random	random	ADJ
arjefm-1252	144	16	sample	sample	NOUN
arjefm-1252	144	17	)	)	PUNCT
arjefm-1252	144	18	.	.	PUNCT
arjefm-1252	145	1	the	the	DET
arjefm-1252	145	2	study	study	NOUN
arjefm-1252	145	3	employed	employ	VERB
arjefm-1252	145	4	eight	eight	NUM
arjefm-1252	145	5	nigerian	nigerian	ADJ
arjefm-1252	145	6	deposit	deposit	NOUN
arjefm-1252	145	7	money	money	NOUN
arjefm-1252	145	8	banks	bank	NOUN
arjefm-1252	145	9	licence	licence	VERB
arjefm-1252	145	10	with	with	ADP
arjefm-1252	145	11	international	international	ADJ
arjefm-1252	145	12	authorization	authorization	NOUN
arjefm-1252	145	13	.	.	PUNCT
arjefm-1252	146	1	source	source	NOUN
arjefm-1252	146	2	of	of	ADP
arjefm-1252	146	3	data	datum	NOUN
arjefm-1252	146	4	data	datum	NOUN
arjefm-1252	146	5	were	be	AUX
arjefm-1252	146	6	generated	generate	VERB
arjefm-1252	146	7	from	from	ADP
arjefm-1252	146	8	from	from	ADP
arjefm-1252	146	9	the	the	DET
arjefm-1252	146	10	annual	annual	ADJ
arjefm-1252	146	11	reports	report	NOUN
arjefm-1252	146	12	and	and	CCONJ
arjefm-1252	146	13	accounts	account	NOUN
arjefm-1252	146	14	of	of	ADP
arjefm-1252	146	15	the	the	DET
arjefm-1252	146	16	selected	select	VERB
arjefm-1252	146	17	banks	bank	NOUN
arjefm-1252	146	18	in	in	ADP
arjefm-1252	146	19	sub	sub	ADJ
arjefm-1252	146	20	-	-	ADJ
arjefm-1252	146	21	sahara	sahara	ADJ
arjefm-1252	146	22	africa	africa	PROPN
arjefm-1252	146	23	.	.	PUNCT
arjefm-1252	147	1	the	the	DET
arjefm-1252	147	2	statement	statement	NOUN
arjefm-1252	147	3	of	of	ADP
arjefm-1252	147	4	financial	financial	ADJ
arjefm-1252	147	5	position	position	NOUN
arjefm-1252	147	6	and	and	CCONJ
arjefm-1252	147	7	comprehensive	comprehensive	ADJ
arjefm-1252	147	8	incomes	income	NOUN
arjefm-1252	147	9	provided	provide	VERB
arjefm-1252	147	10	data	datum	NOUN
arjefm-1252	147	11	will	will	AUX
arjefm-1252	147	12	use	use	VERB
arjefm-1252	147	13	in	in	ADP
arjefm-1252	147	14	computing	compute	VERB
arjefm-1252	147	15	the	the	DET
arjefm-1252	147	16	selected	select	VERB
arjefm-1252	147	17	ratios	ratio	NOUN
arjefm-1252	147	18	from	from	ADP
arjefm-1252	147	19	2013	2013	NUM
arjefm-1252	147	20	-	-	SYM
arjefm-1252	147	21	2024	2024	NUM
arjefm-1252	147	22	.	.	PUNCT
arjefm-1252	148	1	hence	hence	ADV
arjefm-1252	148	2	,	,	PUNCT
arjefm-1252	148	3	the	the	DET
arjefm-1252	148	4	decision	decision	NOUN
arjefm-1252	148	5	to	to	PART
arjefm-1252	148	6	select	select	VERB
arjefm-1252	148	7	2012	2012	NUM
arjefm-1252	148	8	year	year	NOUN
arjefm-1252	148	9	which	which	PRON
arjefm-1252	148	10	is	be	AUX
arjefm-1252	148	11	based	base	VERB
arjefm-1252	148	12	on	on	ADP
arjefm-1252	148	13	the	the	DET
arjefm-1252	148	14	most	most	ADV
arjefm-1252	148	15	recent	recent	ADJ
arjefm-1252	148	16	year	year	NOUN
arjefm-1252	148	17	of	of	ADP
arjefm-1252	148	18	adoption	adoption	NOUN
arjefm-1252	148	19	as	as	SCONJ
arjefm-1252	148	20	evidenced	evidence	VERB
arjefm-1252	148	21	in	in	ADP
arjefm-1252	148	22	nigeria	nigeria	PROPN
arjefm-1252	148	23	.	.	PUNCT
arjefm-1252	149	1	american	american	PROPN
arjefm-1252	149	2	research	research	PROPN
arjefm-1252	149	3	journal	journal	PROPN
arjefm-1252	149	4	of	of	ADP
arjefm-1252	149	5	economics	economic	NOUN
arjefm-1252	149	6	,	,	PUNCT
arjefm-1252	149	7	finance	finance	NOUN
arjefm-1252	149	8	and	and	CCONJ
arjefm-1252	149	9	management	management	NOUN
arjefm-1252	149	10	volume	volume	NOUN
arjefm-1252	149	11	13	13	NUM
arjefm-1252	149	12	issue	issue	NOUN
arjefm-1252	149	13	3	3	NUM
arjefm-1252	149	14	,	,	PUNCT
arjefm-1252	149	15	july	july	PROPN
arjefm-1252	149	16	-	-	PUNCT
arjefm-1252	149	17	september	september	PROPN
arjefm-1252	149	18	2025	2025	NUM
arjefm-1252	149	19	issn	issn	NOUN
arjefm-1252	149	20	:	:	PUNCT
arjefm-1252	149	21	2836	2836	NUM
arjefm-1252	149	22	-	-	SYM
arjefm-1252	149	23	9416	9416	NUM
arjefm-1252	149	24	impact	impact	NOUN
arjefm-1252	149	25	factor	factor	NOUN
arjefm-1252	149	26	:	:	PUNCT
arjefm-1252	149	27	6.41	6.41	NUM
arjefm-1252	149	28	journal	journal	NOUN
arjefm-1252	149	29	homepage	homepage	NOUN
arjefm-1252	149	30	:	:	PUNCT
arjefm-1252	149	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	149	32	email	email	NOUN
arjefm-1252	149	33	:	:	PUNCT
arjefm-1252	149	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	149	35	official	official	ADJ
arjefm-1252	149	36	journal	journal	PROPN
arjefm-1252	149	37	of	of	ADP
arjefm-1252	149	38	america	america	PROPN
arjefm-1252	149	39	serial	serial	PROPN
arjefm-1252	149	40	publication	publication	NOUN
arjefm-1252	149	41	american	american	PROPN
arjefm-1252	149	42	research	research	PROPN
arjefm-1252	149	43	journal	journal	PROPN
arjefm-1252	149	44	of	of	ADP
arjefm-1252	149	45	economics	economic	NOUN
arjefm-1252	149	46	,	,	PUNCT
arjefm-1252	149	47	finance	finance	NOUN
arjefm-1252	149	48	and	and	CCONJ
arjefm-1252	149	49	management	management	NOUN
arjefm-1252	149	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	149	51	,	,	PUNCT
arjefm-1252	149	52	email	email	NOUN
arjefm-1252	149	53	:	:	PUNCT
arjefm-1252	149	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	150	1	135	135	NUM
arjefm-1252	151	1	|	|	ADV
arjefm-1252	151	2	p	p	X
arjefm-1252	151	3	a	a	DET
arjefm-1252	151	4	g	g	NOUN
arjefm-1252	151	5	e	e	NOUN
arjefm-1252	151	6	model	model	NOUN
arjefm-1252	151	7	specification	specification	NOUN
arjefm-1252	151	8	the	the	DET
arjefm-1252	151	9	data	datum	NOUN
arjefm-1252	151	10	required	require	VERB
arjefm-1252	151	11	were	be	AUX
arjefm-1252	151	12	those	those	PRON
arjefm-1252	151	13	of	of	ADP
arjefm-1252	151	14	the	the	DET
arjefm-1252	151	15	dependent	dependent	ADJ
arjefm-1252	151	16	variable	variable	NOUN
arjefm-1252	151	17	that	that	PRON
arjefm-1252	151	18	include	include	VERB
arjefm-1252	151	19	:	:	PUNCT
arjefm-1252	151	20	altman	altman	PROPN
arjefm-1252	151	21	prediction	prediction	NOUN
arjefm-1252	151	22	model	model	NOUN
arjefm-1252	151	23	(	(	PUNCT
arjefm-1252	151	24	working	working	NOUN
arjefm-1252	151	25	capital	capital	NOUN
arjefm-1252	151	26	,	,	PUNCT
arjefm-1252	151	27	retained	retain	VERB
arjefm-1252	151	28	earnings	earning	NOUN
arjefm-1252	151	29	,	,	PUNCT
arjefm-1252	151	30	earnings	earning	NOUN
arjefm-1252	151	31	before	before	ADP
arjefm-1252	151	32	interest	interest	NOUN
arjefm-1252	151	33	and	and	CCONJ
arjefm-1252	151	34	tax	tax	NOUN
arjefm-1252	151	35	,	,	PUNCT
arjefm-1252	151	36	equity	equity	NOUN
arjefm-1252	151	37	as	as	ADV
arjefm-1252	151	38	well	well	ADV
arjefm-1252	151	39	as	as	ADP
arjefm-1252	151	40	total	total	ADJ
arjefm-1252	151	41	assets	asset	NOUN
arjefm-1252	151	42	and	and	CCONJ
arjefm-1252	151	43	total	total	ADJ
arjefm-1252	151	44	book	book	NOUN
arjefm-1252	151	45	debts	debt	NOUN
arjefm-1252	151	46	)	)	PUNCT
arjefm-1252	151	47	and	and	CCONJ
arjefm-1252	151	48	independent	independent	ADJ
arjefm-1252	151	49	variable	variable	NOUN
arjefm-1252	151	50	,	,	PUNCT
arjefm-1252	151	51	board	board	NOUN
arjefm-1252	151	52	independence	independence	NOUN
arjefm-1252	151	53	.	.	PUNCT
arjefm-1252	152	1	this	this	PRON
arjefm-1252	152	2	was	be	AUX
arjefm-1252	152	3	obtaining	obtain	VERB
arjefm-1252	152	4	from	from	ADP
arjefm-1252	152	5	the	the	DET
arjefm-1252	152	6	audited	audit	VERB
arjefm-1252	152	7	reports	report	NOUN
arjefm-1252	152	8	and	and	CCONJ
arjefm-1252	152	9	accounts	account	NOUN
arjefm-1252	152	10	of	of	ADP
arjefm-1252	152	11	the	the	DET
arjefm-1252	152	12	banks	bank	NOUN
arjefm-1252	152	13	under	under	ADP
arjefm-1252	152	14	assessment	assessment	NOUN
arjefm-1252	152	15	.	.	PUNCT
arjefm-1252	153	1	the	the	DET
arjefm-1252	153	2	study	study	NOUN
arjefm-1252	153	3	used	use	VERB
arjefm-1252	153	4	altman	altman	PROPN
arjefm-1252	153	5	model	model	NOUN
arjefm-1252	153	6	given	give	VERB
arjefm-1252	153	7	as	as	ADP
arjefm-1252	153	8	zeta	zeta	NOUN
arjefm-1252	153	9	“	"	PUNCT
arjefm-1252	153	10	z	z	PROPN
arjefm-1252	153	11	”	"	PUNCT
arjefm-1252	153	12	z=1.2x1	z=1.2x1	NOUN
arjefm-1252	153	13	+	+	CCONJ
arjefm-1252	154	1	1.4x2	1.4x2	NUM
arjefm-1252	154	2	+	+	NUM
arjefm-1252	154	3	3.3x3	3.3x3	NUM
arjefm-1252	154	4	+	+	NUM
arjefm-1252	154	5	0.6x4	0.6x4	NUM
arjefm-1252	154	6	+	+	CCONJ
arjefm-1252	154	7	1.0	1.0	NUM
arjefm-1252	154	8	x5	x5	NOUN
arjefm-1252	154	9	,	,	PUNCT
arjefm-1252	154	10	where	where	SCONJ
arjefm-1252	154	11	:	:	PUNCT
arjefm-1252	154	12	x1	x1	PROPN
arjefm-1252	154	13	=	=	SYM
arjefm-1252	154	14	working	work	VERB
arjefm-1252	154	15	capital	capital	NOUN
arjefm-1252	154	16	to	to	ADP
arjefm-1252	154	17	total	total	ADJ
arjefm-1252	154	18	assets	asset	NOUN
arjefm-1252	154	19	x2	x2	NOUN
arjefm-1252	155	1	=	=	PUNCT
arjefm-1252	155	2	retained	retain	VERB
arjefm-1252	155	3	earnings	earning	NOUN
arjefm-1252	155	4	to	to	ADP
arjefm-1252	155	5	total	total	ADJ
arjefm-1252	155	6	assets	asset	NOUN
arjefm-1252	155	7	x3	x3	NOUN
arjefm-1252	156	1	=	=	SYM
arjefm-1252	156	2	earnings	earning	NOUN
arjefm-1252	156	3	before	before	ADP
arjefm-1252	156	4	interest	interest	NOUN
arjefm-1252	156	5	and	and	CCONJ
arjefm-1252	156	6	taxes	taxis	NOUN
arjefm-1252	156	7	to	to	PART
arjefm-1252	156	8	total	total	VERB
arjefm-1252	156	9	asset	asset	NOUN
arjefm-1252	156	10	x4	x4	NOUN
arjefm-1252	156	11	=	=	NOUN
arjefm-1252	156	12	value	value	NOUN
arjefm-1252	156	13	of	of	ADP
arjefm-1252	156	14	equity	equity	NOUN
arjefm-1252	156	15	to	to	ADP
arjefm-1252	156	16	total	total	ADJ
arjefm-1252	156	17	book	book	NOUN
arjefm-1252	156	18	debt	debt	NOUN
arjefm-1252	156	19	x5	x5	NOUN
arjefm-1252	156	20	=	=	SYM
arjefm-1252	156	21	gross	gross	ADJ
arjefm-1252	156	22	earnings	earning	NOUN
arjefm-1252	156	23	to	to	ADP
arjefm-1252	156	24	total	total	ADJ
arjefm-1252	156	25	assets	asset	NOUN
arjefm-1252	156	26	the	the	DET
arjefm-1252	156	27	decision	decision	NOUN
arjefm-1252	156	28	rule	rule	NOUN
arjefm-1252	156	29	is	be	AUX
arjefm-1252	156	30	that	that	SCONJ
arjefm-1252	156	31	:	:	PUNCT
arjefm-1252	156	32	(	(	PUNCT
arjefm-1252	156	33	i	i	NOUN
arjefm-1252	156	34	)	)	PUNCT
arjefm-1252	156	35	.	.	PUNCT
arjefm-1252	157	1	for	for	ADP
arjefm-1252	157	2	z<1.81	z<1.81	PROPN
arjefm-1252	157	3	bankruptcy	bankruptcy	NOUN
arjefm-1252	157	4	region	region	NOUN
arjefm-1252	157	5	(	(	PUNCT
arjefm-1252	157	6	ii	ii	NOUN
arjefm-1252	157	7	)	)	PUNCT
arjefm-1252	157	8	.	.	PUNCT
arjefm-1252	158	1	for	for	ADP
arjefm-1252	158	2	1.81	1.81	NUM
arjefm-1252	158	3	<	<	X
arjefm-1252	158	4	z>2.675	z>2.675	NOUN
arjefm-1252	158	5	high	high	ADJ
arjefm-1252	158	6	bankruptcy	bankruptcy	NOUN
arjefm-1252	158	7	potential	potential	NOUN
arjefm-1252	158	8	(	(	PUNCT
arjefm-1252	158	9	iii	iii	NOUN
arjefm-1252	158	10	)	)	PUNCT
arjefm-1252	158	11	.	.	PUNCT
arjefm-1252	159	1	for	for	ADP
arjefm-1252	159	2	2.675	2.675	NUM
arjefm-1252	159	3	<	<	NOUN
arjefm-1252	159	4	z<2.99	z<2.99	PROPN
arjefm-1252	159	5	low	low	ADJ
arjefm-1252	159	6	bankruptcy	bankruptcy	NOUN
arjefm-1252	159	7	potential	potential	NOUN
arjefm-1252	159	8	(	(	PUNCT
arjefm-1252	159	9	iv	iv	NOUN
arjefm-1252	159	10	)	)	PUNCT
arjefm-1252	159	11	.	.	PUNCT
arjefm-1252	160	1	for	for	ADP
arjefm-1252	160	2	z>2.99	z>2.99	PROPN
arjefm-1252	160	3	strong	strong	ADJ
arjefm-1252	160	4	(	(	PUNCT
arjefm-1252	160	5	no	no	DET
arjefm-1252	160	6	sign	sign	NOUN
arjefm-1252	160	7	of	of	ADP
arjefm-1252	160	8	bankruptcy	bankruptcy	NOUN
arjefm-1252	160	9	at	at	ADV
arjefm-1252	160	10	all	all	ADV
arjefm-1252	160	11	)	)	PUNCT
arjefm-1252	160	12	.	.	PUNCT
arjefm-1252	161	1	the	the	DET
arjefm-1252	161	2	altman	altman	PROPN
arjefm-1252	161	3	model	model	NOUN
arjefm-1252	161	4	will	will	AUX
arjefm-1252	161	5	be	be	AUX
arjefm-1252	161	6	modified	modify	VERB
arjefm-1252	161	7	thus	thus	ADV
arjefm-1252	161	8	to	to	PART
arjefm-1252	161	9	incorporate	incorporate	VERB
arjefm-1252	161	10	corporate	corporate	ADJ
arjefm-1252	161	11	governance	governance	NOUN
arjefm-1252	161	12	:	:	PUNCT
arjefm-1252	161	13	atmnit	atmnit	PROPN
arjefm-1252	161	14	=	=	SYM
arjefm-1252	161	15	a0	a0	PROPN
arjefm-1252	161	16	+	+	CCONJ
arjefm-1252	161	17	β1bindit	β1bindit	PROPN
arjefm-1252	161	18	urt	urt	NOUN
arjefm-1252	161	19	…	…	PUNCT
arjefm-1252	161	20	…	…	PUNCT
arjefm-1252	161	21	…	…	PUNCT
arjefm-1252	161	22	…	…	PUNCT
arjefm-1252	161	23	…	…	PUNCT
arjefm-1252	161	24	.......................	.......................	PUNCT
arjefm-1252	162	1	i	i	PRON
arjefm-1252	162	2	where	where	SCONJ
arjefm-1252	162	3	;	;	PUNCT
arjefm-1252	162	4	atmn=	atmn=	NUM
arjefm-1252	162	5	altman	altman	NOUN
arjefm-1252	162	6	prediction	prediction	NOUN
arjefm-1252	162	7	model	model	NOUN
arjefm-1252	162	8	bind	bind	NOUN
arjefm-1252	162	9	=	=	SYM
arjefm-1252	162	10	board	board	NOUN
arjefm-1252	162	11	independence	independence	NOUN
arjefm-1252	162	12	method	method	NOUN
arjefm-1252	162	13	of	of	ADP
arjefm-1252	162	14	data	datum	NOUN
arjefm-1252	162	15	analysis	analysis	NOUN
arjefm-1252	162	16	data	datum	NOUN
arjefm-1252	162	17	were	be	AUX
arjefm-1252	162	18	analyzed	analyze	VERB
arjefm-1252	162	19	with	with	ADP
arjefm-1252	162	20	descriptive	descriptive	ADJ
arjefm-1252	162	21	statistics	statistic	NOUN
arjefm-1252	162	22	,	,	PUNCT
arjefm-1252	162	23	and	and	CCONJ
arjefm-1252	162	24	the	the	DET
arjefm-1252	162	25	hypotheses	hypothesis	NOUN
arjefm-1252	162	26	will	will	AUX
arjefm-1252	162	27	be	be	AUX
arjefm-1252	162	28	tested	test	VERB
arjefm-1252	162	29	with	with	ADP
arjefm-1252	162	30	pearson	pearson	PROPN
arjefm-1252	162	31	correlation	correlation	NOUN
arjefm-1252	162	32	,	,	PUNCT
arjefm-1252	162	33	and	and	CCONJ
arjefm-1252	162	34	multiple	multiple	ADJ
arjefm-1252	162	35	regression	regression	NOUN
arjefm-1252	162	36	analysis	analysis	NOUN
arjefm-1252	162	37	.	.	PUNCT
arjefm-1252	163	1	since	since	SCONJ
arjefm-1252	163	2	the	the	DET
arjefm-1252	163	3	focus	focus	NOUN
arjefm-1252	163	4	of	of	ADP
arjefm-1252	163	5	the	the	DET
arjefm-1252	163	6	study	study	NOUN
arjefm-1252	163	7	is	be	AUX
arjefm-1252	163	8	to	to	PART
arjefm-1252	163	9	examine	examine	VERB
arjefm-1252	163	10	the	the	DET
arjefm-1252	163	11	effect	effect	NOUN
arjefm-1252	163	12	of	of	ADP
arjefm-1252	163	13	asset	asset	NOUN
arjefm-1252	163	14	composition	composition	NOUN
arjefm-1252	163	15	on	on	ADP
arjefm-1252	163	16	financial	financial	ADJ
arjefm-1252	163	17	performance	performance	NOUN
arjefm-1252	163	18	,	,	PUNCT
arjefm-1252	163	19	regression	regression	VERB
arjefm-1252	163	20	analysis	analysis	NOUN
arjefm-1252	163	21	becomes	become	VERB
arjefm-1252	163	22	appropriate	appropriate	ADJ
arjefm-1252	163	23	tool	tool	NOUN
arjefm-1252	163	24	for	for	ADP
arjefm-1252	163	25	it	it	PRON
arjefm-1252	163	26	.	.	PUNCT
arjefm-1252	164	1	descriptive	descriptive	ADJ
arjefm-1252	164	2	statistics	statistic	NOUN
arjefm-1252	164	3	employed	employ	VERB
arjefm-1252	164	4	to	to	PART
arjefm-1252	164	5	summarily	summarily	ADV
arjefm-1252	164	6	describe	describe	VERB
arjefm-1252	164	7	the	the	DET
arjefm-1252	164	8	mean	mean	ADJ
arjefm-1252	164	9	,	,	PUNCT
arjefm-1252	164	10	median	median	ADJ
arjefm-1252	164	11	,	,	PUNCT
arjefm-1252	164	12	standard	standard	ADJ
arjefm-1252	164	13	deviation	deviation	NOUN
arjefm-1252	164	14	,	,	PUNCT
arjefm-1252	164	15	kurtosis	kurtosis	NOUN
arjefm-1252	164	16	and	and	CCONJ
arjefm-1252	164	17	skewness	skewness	NOUN
arjefm-1252	164	18	of	of	ADP
arjefm-1252	164	19	the	the	DET
arjefm-1252	164	20	study	study	NOUN
arjefm-1252	164	21	variables	variable	NOUN
arjefm-1252	164	22	.	.	PUNCT
arjefm-1252	165	1	inferential	inferential	ADJ
arjefm-1252	165	2	statistics	statistic	NOUN
arjefm-1252	165	3	will	will	AUX
arjefm-1252	165	4	also	also	ADV
arjefm-1252	165	5	be	be	AUX
arjefm-1252	165	6	utilized	utilize	VERB
arjefm-1252	165	7	with	with	ADP
arjefm-1252	165	8	the	the	DET
arjefm-1252	165	9	aid	aid	NOUN
arjefm-1252	165	10	of	of	ADP
arjefm-1252	165	11	e	e	NOUN
arjefm-1252	165	12	-	-	NOUN
arjefm-1252	165	13	views	view	NOUN
arjefm-1252	165	14	9	9	NUM
arjefm-1252	165	15	using	use	VERB
arjefm-1252	165	16	:	:	PUNCT
arjefm-1252	165	17	i.	i.	PROPN
arjefm-1252	165	18	coefficient	coefficient	NOUN
arjefm-1252	165	19	of	of	ADP
arjefm-1252	165	20	correlation	correlation	NOUN
arjefm-1252	165	21	:	:	PUNCT
arjefm-1252	165	22	which	which	PRON
arjefm-1252	165	23	is	be	AUX
arjefm-1252	165	24	a	a	DET
arjefm-1252	165	25	good	good	ADJ
arjefm-1252	165	26	measure	measure	NOUN
arjefm-1252	165	27	of	of	ADP
arjefm-1252	165	28	relationship	relationship	NOUN
arjefm-1252	165	29	between	between	ADP
arjefm-1252	165	30	two	two	NUM
arjefm-1252	165	31	variables	variable	NOUN
arjefm-1252	165	32	that	that	PRON
arjefm-1252	165	33	tell	tell	VERB
arjefm-1252	165	34	us	we	PRON
arjefm-1252	165	35	about	about	ADP
arjefm-1252	165	36	the	the	DET
arjefm-1252	165	37	strength	strength	NOUN
arjefm-1252	165	38	of	of	ADP
arjefm-1252	165	39	relationship	relationship	NOUN
arjefm-1252	165	40	and	and	CCONJ
arjefm-1252	165	41	the	the	DET
arjefm-1252	165	42	direction	direction	NOUN
arjefm-1252	165	43	of	of	ADP
arjefm-1252	165	44	the	the	DET
arjefm-1252	165	45	relationship	relationship	NOUN
arjefm-1252	165	46	as	as	ADV
arjefm-1252	165	47	well	well	ADV
arjefm-1252	165	48	?	?	PUNCT
arjefm-1252	166	1	ii	ii	X
arjefm-1252	166	2	.	.	PUNCT
arjefm-1252	167	1	panel	panel	NOUN
arjefm-1252	167	2	regressions	regression	VERB
arjefm-1252	167	3	analysis	analysis	NOUN
arjefm-1252	167	4	:	:	PUNCT
arjefm-1252	167	5	regression	regression	VERB
arjefm-1252	167	6	analysis	analysis	NOUN
arjefm-1252	167	7	predicts	predict	VERB
arjefm-1252	167	8	the	the	DET
arjefm-1252	167	9	value	value	NOUN
arjefm-1252	167	10	the	the	DET
arjefm-1252	167	11	dependent	dependent	ADJ
arjefm-1252	167	12	variable	variable	NOUN
arjefm-1252	167	13	based	base	VERB
arjefm-1252	167	14	on	on	ADP
arjefm-1252	167	15	the	the	DET
arjefm-1252	167	16	value	value	NOUN
arjefm-1252	167	17	of	of	ADP
arjefm-1252	167	18	the	the	DET
arjefm-1252	167	19	independent	independent	ADJ
arjefm-1252	167	20	variable	variable	NOUN
arjefm-1252	167	21	and	and	CCONJ
arjefm-1252	167	22	explains	explain	VERB
arjefm-1252	167	23	the	the	DET
arjefm-1252	167	24	impact	impact	NOUN
arjefm-1252	167	25	or	or	CCONJ
arjefm-1252	167	26	effect	effect	NOUN
arjefm-1252	167	27	of	of	ADP
arjefm-1252	167	28	changes	change	NOUN
arjefm-1252	167	29	in	in	ADP
arjefm-1252	167	30	the	the	DET
arjefm-1252	167	31	values	value	NOUN
arjefm-1252	167	32	of	of	ADP
arjefm-1252	167	33	the	the	DET
arjefm-1252	167	34	variables	variable	NOUN
arjefm-1252	167	35	.	.	PUNCT
arjefm-1252	168	1	american	american	ADJ
arjefm-1252	168	2	research	research	PROPN
arjefm-1252	168	3	journal	journal	PROPN
arjefm-1252	168	4	of	of	ADP
arjefm-1252	168	5	economics	economic	NOUN
arjefm-1252	168	6	,	,	PUNCT
arjefm-1252	168	7	finance	finance	NOUN
arjefm-1252	168	8	and	and	CCONJ
arjefm-1252	168	9	management	management	NOUN
arjefm-1252	168	10	volume	volume	NOUN
arjefm-1252	168	11	13	13	NUM
arjefm-1252	168	12	issue	issue	NOUN
arjefm-1252	168	13	3	3	NUM
arjefm-1252	168	14	,	,	PUNCT
arjefm-1252	168	15	july	july	PROPN
arjefm-1252	168	16	-	-	PUNCT
arjefm-1252	168	17	september	september	PROPN
arjefm-1252	168	18	2025	2025	NUM
arjefm-1252	168	19	issn	issn	NOUN
arjefm-1252	168	20	:	:	PUNCT
arjefm-1252	168	21	2836	2836	NUM
arjefm-1252	168	22	-	-	SYM
arjefm-1252	168	23	9416	9416	NUM
arjefm-1252	168	24	impact	impact	NOUN
arjefm-1252	168	25	factor	factor	NOUN
arjefm-1252	168	26	:	:	PUNCT
arjefm-1252	168	27	6.41	6.41	NUM
arjefm-1252	168	28	journal	journal	NOUN
arjefm-1252	168	29	homepage	homepage	NOUN
arjefm-1252	168	30	:	:	PUNCT
arjefm-1252	168	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	168	32	email	email	NOUN
arjefm-1252	168	33	:	:	PUNCT
arjefm-1252	168	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	168	35	official	official	ADJ
arjefm-1252	168	36	journal	journal	PROPN
arjefm-1252	168	37	of	of	ADP
arjefm-1252	168	38	america	america	PROPN
arjefm-1252	168	39	serial	serial	PROPN
arjefm-1252	168	40	publication	publication	NOUN
arjefm-1252	168	41	american	american	PROPN
arjefm-1252	168	42	research	research	PROPN
arjefm-1252	168	43	journal	journal	PROPN
arjefm-1252	168	44	of	of	ADP
arjefm-1252	168	45	economics	economic	NOUN
arjefm-1252	168	46	,	,	PUNCT
arjefm-1252	168	47	finance	finance	NOUN
arjefm-1252	168	48	and	and	CCONJ
arjefm-1252	168	49	management	management	NOUN
arjefm-1252	168	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	168	51	,	,	PUNCT
arjefm-1252	168	52	email	email	NOUN
arjefm-1252	168	53	:	:	PUNCT
arjefm-1252	169	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	169	2	136	136	NUM
arjefm-1252	170	1	|	|	ADV
arjefm-1252	170	2	p	p	X
arjefm-1252	170	3	a	a	DET
arjefm-1252	170	4	g	g	NOUN
arjefm-1252	170	5	e	e	NOUN
arjefm-1252	170	6	decision	decision	NOUN
arjefm-1252	170	7	rule	rule	NOUN
arjefm-1252	170	8	accept	accept	VERB
arjefm-1252	170	9	the	the	DET
arjefm-1252	170	10	alternative	alternative	ADJ
arjefm-1252	170	11	hypothesis	hypothesis	NOUN
arjefm-1252	170	12	,	,	PUNCT
arjefm-1252	170	13	if	if	SCONJ
arjefm-1252	170	14	the	the	DET
arjefm-1252	170	15	probability	probability	NOUN
arjefm-1252	170	16	value	value	NOUN
arjefm-1252	170	17	(	(	PUNCT
arjefm-1252	170	18	p	p	NOUN
arjefm-1252	170	19	-	-	PUNCT
arjefm-1252	170	20	value	value	NOUN
arjefm-1252	170	21	)	)	PUNCT
arjefm-1252	170	22	of	of	ADP
arjefm-1252	170	23	the	the	DET
arjefm-1252	170	24	test	test	NOUN
arjefm-1252	170	25	is	be	AUX
arjefm-1252	170	26	less	less	ADJ
arjefm-1252	170	27	than	than	ADP
arjefm-1252	170	28	0.05	0.05	NUM
arjefm-1252	170	29	(	(	PUNCT
arjefm-1252	170	30	5	5	NUM
arjefm-1252	170	31	%	%	NOUN
arjefm-1252	170	32	)	)	PUNCT
arjefm-1252	170	33	.	.	PUNCT
arjefm-1252	171	1	otherwise	otherwise	ADV
arjefm-1252	171	2	reject	reject	VERB
arjefm-1252	171	3	.	.	PUNCT
arjefm-1252	172	1	data	datum	NOUN
arjefm-1252	172	2	analysis	analysis	NOUN
arjefm-1252	172	3	and	and	CCONJ
arjefm-1252	172	4	results	result	VERB
arjefm-1252	172	5	data	datum	NOUN
arjefm-1252	172	6	analysis	analysis	NOUN
arjefm-1252	172	7	table	table	NOUN
arjefm-1252	172	8	1	1	NUM
arjefm-1252	172	9	:	:	PUNCT
arjefm-1252	172	10	descriptive	descriptive	ADJ
arjefm-1252	172	11	statistics	statistic	NOUN
arjefm-1252	172	12	atmn	atmn	NOUN
arjefm-1252	172	13	bind	bind	VERB
arjefm-1252	172	14	mean	mean	VERB
arjefm-1252	172	15	54.87547	54.87547	NUM
arjefm-1252	172	16	13.76923	13.76923	NUM
arjefm-1252	172	17	median	median	NOUN
arjefm-1252	172	18	0.210044	0.210044	NUM
arjefm-1252	172	19	16.00000	16.00000	NUM
arjefm-1252	172	20	maximum	maximum	NOUN
arjefm-1252	172	21	652.9549	652.9549	NUM
arjefm-1252	172	22	17.00000	17.00000	NUM
arjefm-1252	172	23	minimum	minimum	NOUN
arjefm-1252	172	24	0.055106	0.055106	NUM
arjefm-1252	172	25	9.000000	9.000000	NUM
arjefm-1252	172	26	std	std	NOUN
arjefm-1252	172	27	.	.	PUNCT
arjefm-1252	173	1	dev	dev	PROPN
arjefm-1252	173	2	.	.	PROPN
arjefm-1252	174	1	174.1820	174.1820	NUM
arjefm-1252	174	2	3.528609	3.528609	NUM
arjefm-1252	174	3	skewness	skewness	NOUN
arjefm-1252	174	4	3.132913	3.132913	NUM
arjefm-1252	174	5	-0.490033	-0.490033	NOUN
arjefm-1252	174	6	kurtosis	kurtosis	VERB
arjefm-1252	174	7	10.90951	10.90951	NUM
arjefm-1252	174	8	1.347170	1.347170	NUM
arjefm-1252	174	9	jarque	jarque	NOUN
arjefm-1252	174	10	-	-	PUNCT
arjefm-1252	174	11	bera	bera	NOUN
arjefm-1252	174	12	441.2242	441.2242	NUM
arjefm-1252	174	13	16.00030	16.00030	NUM
arjefm-1252	174	14	probability	probability	NOUN
arjefm-1252	174	15	0.000000	0.000000	NUM
arjefm-1252	174	16	0.000335	0.000335	NUM
arjefm-1252	174	17	sum	sum	NOUN
arjefm-1252	174	18	5707.049	5707.049	NUM
arjefm-1252	174	19	1432.000	1432.000	NUM
arjefm-1252	174	20	sum	sum	NOUN
arjefm-1252	174	21	sq	sq	PROPN
arjefm-1252	174	22	.	.	PROPN
arjefm-1252	174	23	dev	dev	PROPN
arjefm-1252	174	24	.	.	PROPN
arjefm-1252	174	25	3124955	3124955	NUM
arjefm-1252	174	26	.	.	PUNCT
arjefm-1252	175	1	1282.462	1282.462	NUM
arjefm-1252	175	2	observations	observation	NOUN
arjefm-1252	175	3	104	104	NUM
arjefm-1252	175	4	104	104	NUM
arjefm-1252	175	5	source	source	NOUN
arjefm-1252	175	6	:	:	PUNCT
arjefm-1252	175	7	e	e	NOUN
arjefm-1252	175	8	-	-	NOUN
arjefm-1252	175	9	views	view	NOUN
arjefm-1252	175	10	9	9	NUM
arjefm-1252	175	11	(	(	PUNCT
arjefm-1252	175	12	2025	2025	NUM
arjefm-1252	175	13	)	)	PUNCT
arjefm-1252	175	14	from	from	ADP
arjefm-1252	175	15	table	table	NOUN
arjefm-1252	175	16	1	1	NUM
arjefm-1252	175	17	,	,	PUNCT
arjefm-1252	175	18	it	it	PRON
arjefm-1252	175	19	could	could	AUX
arjefm-1252	175	20	be	be	AUX
arjefm-1252	175	21	observed	observe	VERB
arjefm-1252	175	22	that	that	SCONJ
arjefm-1252	175	23	the	the	DET
arjefm-1252	175	24	mean	mean	ADJ
arjefm-1252	175	25	values	value	NOUN
arjefm-1252	175	26	of	of	ADP
arjefm-1252	175	27	the	the	DET
arjefm-1252	175	28	bankruptcy	bankruptcy	NOUN
arjefm-1252	175	29	risk	risk	NOUN
arjefm-1252	175	30	(	(	PUNCT
arjefm-1252	175	31	atmn	atmn	NOUN
arjefm-1252	175	32	)	)	PUNCT
arjefm-1252	175	33	stood	stand	VERB
arjefm-1252	175	34	at	at	ADP
arjefm-1252	175	35	54.875	54.875	NUM
arjefm-1252	175	36	.	.	PUNCT
arjefm-1252	176	1	considering	consider	VERB
arjefm-1252	176	2	that	that	SCONJ
arjefm-1252	176	3	the	the	DET
arjefm-1252	176	4	scientific	scientific	ADJ
arjefm-1252	176	5	value	value	NOUN
arjefm-1252	176	6	of	of	ADP
arjefm-1252	176	7	nigerian	nigerian	ADJ
arjefm-1252	176	8	firms	firm	NOUN
arjefm-1252	176	9	.	.	PUNCT
arjefm-1252	177	1	the	the	DET
arjefm-1252	177	2	board	board	NOUN
arjefm-1252	177	3	independent	independent	ADJ
arjefm-1252	177	4	(	(	PUNCT
arjefm-1252	177	5	bind	bind	NOUN
arjefm-1252	177	6	)	)	PUNCT
arjefm-1252	177	7	has	have	AUX
arjefm-1252	177	8	the	the	DET
arjefm-1252	177	9	mean	mean	ADJ
arjefm-1252	177	10	values	value	NOUN
arjefm-1252	177	11	stood	stand	VERB
arjefm-1252	177	12	at	at	ADP
arjefm-1252	177	13	13.769	13.769	NUM
arjefm-1252	177	14	nigerian	nigerian	ADJ
arjefm-1252	177	15	banks	bank	NOUN
arjefm-1252	177	16	which	which	PRON
arjefm-1252	177	17	implied	imply	VERB
arjefm-1252	177	18	that	that	SCONJ
arjefm-1252	177	19	banks	bank	NOUN
arjefm-1252	177	20	in	in	ADP
arjefm-1252	177	21	nigeria	nigeria	PROPN
arjefm-1252	177	22	maintained	maintain	VERB
arjefm-1252	177	23	optimum	optimum	ADJ
arjefm-1252	177	24	board	board	NOUN
arjefm-1252	177	25	independence	independence	NOUN
arjefm-1252	177	26	.	.	PUNCT
arjefm-1252	178	1	the	the	DET
arjefm-1252	178	2	kurtosis	kurtosis	NOUN
arjefm-1252	178	3	of	of	ADP
arjefm-1252	178	4	10.90951	10.90951	NUM
arjefm-1252	178	5	and	and	CCONJ
arjefm-1252	178	6	1.347170	1.347170	NUM
arjefm-1252	178	7	for	for	ADP
arjefm-1252	178	8	nigerian	nigerian	ADJ
arjefm-1252	178	9	banks	bank	NOUN
arjefm-1252	178	10	atmn	atmn	ADV
arjefm-1252	178	11	and	and	CCONJ
arjefm-1252	178	12	bind	bind	VERB
arjefm-1252	178	13	showing	show	VERB
arjefm-1252	178	14	a	a	DET
arjefm-1252	178	15	distribution	distribution	NOUN
arjefm-1252	178	16	that	that	PRON
arjefm-1252	178	17	is	be	AUX
arjefm-1252	178	18	strong	strong	ADJ
arjefm-1252	178	19	,	,	PUNCT
arjefm-1252	178	20	suggesting	suggest	VERB
arjefm-1252	178	21	a	a	DET
arjefm-1252	178	22	concentration	concentration	NOUN
arjefm-1252	178	23	of	of	ADP
arjefm-1252	178	24	values	value	NOUN
arjefm-1252	178	25	around	around	ADP
arjefm-1252	178	26	the	the	DET
arjefm-1252	178	27	mean	mean	NOUN
arjefm-1252	178	28	with	with	ADP
arjefm-1252	178	29	potential	potential	ADJ
arjefm-1252	178	30	outliers	outlier	NOUN
arjefm-1252	178	31	.	.	PUNCT
arjefm-1252	179	1	the	the	DET
arjefm-1252	179	2	jarque	jarque	NOUN
arjefm-1252	179	3	-	-	PUNCT
arjefm-1252	179	4	bera	bera	NOUN
arjefm-1252	179	5	probability	probability	NOUN
arjefm-1252	179	6	of	of	ADP
arjefm-1252	179	7	0.000000	0.000000	NUM
arjefm-1252	179	8	and	and	CCONJ
arjefm-1252	179	9	0.000335	0.000335	NUM
arjefm-1252	179	10	confirmed	confirm	VERB
arjefm-1252	179	11	that	that	SCONJ
arjefm-1252	179	12	the	the	DET
arjefm-1252	179	13	atmn	atmn	NOUN
arjefm-1252	179	14	,	,	PUNCT
arjefm-1252	179	15	and	and	CCONJ
arjefm-1252	179	16	bind	bind	VERB
arjefm-1252	179	17	data	datum	NOUN
arjefm-1252	179	18	is	be	AUX
arjefm-1252	179	19	significantly	significantly	ADV
arjefm-1252	179	20	non	non	ADJ
arjefm-1252	179	21	-	-	ADJ
arjefm-1252	179	22	normally	normally	ADV
arjefm-1252	179	23	distributed	distribute	VERB
arjefm-1252	179	24	showed	show	VERB
arjefm-1252	179	25	that	that	SCONJ
arjefm-1252	179	26	traditional	traditional	ADJ
arjefm-1252	179	27	parametric	parametric	ADJ
arjefm-1252	179	28	analyses	analysis	NOUN
arjefm-1252	179	29	may	may	AUX
arjefm-1252	179	30	need	need	VERB
arjefm-1252	179	31	to	to	PART
arjefm-1252	179	32	be	be	AUX
arjefm-1252	179	33	approached	approach	VERB
arjefm-1252	179	34	with	with	ADP
arjefm-1252	179	35	caution	caution	NOUN
arjefm-1252	179	36	.	.	PUNCT
arjefm-1252	180	1	on	on	ADP
arjefm-1252	180	2	the	the	DET
arjefm-1252	180	3	jarque	jarque	NOUN
arjefm-1252	180	4	–	–	PUNCT
arjefm-1252	180	5	bera	bera	NOUN
arjefm-1252	180	6	test	test	NOUN
arjefm-1252	180	7	of	of	ADP
arjefm-1252	180	8	goodness	goodness	NOUN
arjefm-1252	180	9	-	-	PUNCT
arjefm-1252	180	10	of	of	ADP
arjefm-1252	180	11	-	-	PUNCT
arjefm-1252	180	12	fit	fit	NOUN
arjefm-1252	180	13	,	,	PUNCT
arjefm-1252	180	14	the	the	DET
arjefm-1252	180	15	result	result	NOUN
arjefm-1252	180	16	suggested	suggest	VERB
arjefm-1252	180	17	that	that	SCONJ
arjefm-1252	180	18	only	only	ADV
arjefm-1252	180	19	the	the	DET
arjefm-1252	180	20	data	datum	NOUN
arjefm-1252	180	21	on	on	ADP
arjefm-1252	180	22	firms	firm	NOUN
arjefm-1252	180	23	in	in	ADP
arjefm-1252	180	24	the	the	DET
arjefm-1252	180	25	nigerian	nigerian	ADJ
arjefm-1252	180	26	sample	sample	NOUN
arjefm-1252	180	27	banks	bank	NOUN
arjefm-1252	180	28	followed	follow	VERB
arjefm-1252	180	29	a	a	DET
arjefm-1252	180	30	normal	normal	ADJ
arjefm-1252	180	31	distribution	distribution	NOUN
arjefm-1252	180	32	.	.	PUNCT
arjefm-1252	181	1	test	test	NOUN
arjefm-1252	181	2	of	of	ADP
arjefm-1252	181	3	hypothesis	hypothesis	NOUN
arjefm-1252	181	4	ho	ho	PROPN
arjefm-1252	181	5	:	:	PUNCT
arjefm-1252	181	6	board	board	NOUN
arjefm-1252	181	7	of	of	ADP
arjefm-1252	181	8	directors	director	NOUN
arjefm-1252	181	9	’	'	PUNCT
arjefm-1252	181	10	independence	independence	NOUN
arjefm-1252	181	11	has	have	VERB
arjefm-1252	181	12	no	no	DET
arjefm-1252	181	13	significant	significant	ADJ
arjefm-1252	181	14	effect	effect	NOUN
arjefm-1252	181	15	on	on	ADP
arjefm-1252	181	16	bankruptcy	bankruptcy	NOUN
arjefm-1252	181	17	of	of	ADP
arjefm-1252	181	18	risk	risk	NOUN
arjefm-1252	181	19	deposit	deposit	NOUN
arjefm-1252	181	20	money	money	NOUN
arjefm-1252	181	21	banks	bank	NOUN
arjefm-1252	181	22	in	in	ADP
arjefm-1252	181	23	nigeria	nigeria	PROPN
arjefm-1252	181	24	.	.	PUNCT
arjefm-1252	182	1	table	table	NOUN
arjefm-1252	182	2	2	2	NUM
arjefm-1252	182	3	:	:	PUNCT
arjefm-1252	182	4	regression	regression	VERB
arjefm-1252	182	5	analysis	analysis	NOUN
arjefm-1252	182	6	between	between	ADP
arjefm-1252	182	7	bind	bind	NOUN
arjefm-1252	182	8	and	and	CCONJ
arjefm-1252	182	9	atmn	atmn	VERB
arjefm-1252	182	10	dependent	dependent	ADJ
arjefm-1252	182	11	variable	variable	NOUN
arjefm-1252	182	12	:	:	PUNCT
arjefm-1252	182	13	atmn	atmn	PROPN
arjefm-1252	182	14	american	american	PROPN
arjefm-1252	182	15	research	research	PROPN
arjefm-1252	182	16	journal	journal	PROPN
arjefm-1252	182	17	of	of	ADP
arjefm-1252	182	18	economics	economic	NOUN
arjefm-1252	182	19	,	,	PUNCT
arjefm-1252	182	20	finance	finance	NOUN
arjefm-1252	182	21	and	and	CCONJ
arjefm-1252	182	22	management	management	NOUN
arjefm-1252	182	23	volume	volume	NOUN
arjefm-1252	182	24	13	13	NUM
arjefm-1252	182	25	issue	issue	NOUN
arjefm-1252	182	26	3	3	NUM
arjefm-1252	182	27	,	,	PUNCT
arjefm-1252	182	28	july	july	PROPN
arjefm-1252	182	29	-	-	PUNCT
arjefm-1252	182	30	september	september	PROPN
arjefm-1252	182	31	2025	2025	NUM
arjefm-1252	182	32	issn	issn	NOUN
arjefm-1252	182	33	:	:	PUNCT
arjefm-1252	182	34	2836	2836	NUM
arjefm-1252	182	35	-	-	SYM
arjefm-1252	182	36	9416	9416	NUM
arjefm-1252	182	37	impact	impact	NOUN
arjefm-1252	182	38	factor	factor	NOUN
arjefm-1252	182	39	:	:	PUNCT
arjefm-1252	182	40	6.41	6.41	NUM
arjefm-1252	182	41	journal	journal	NOUN
arjefm-1252	182	42	homepage	homepage	NOUN
arjefm-1252	182	43	:	:	PUNCT
arjefm-1252	182	44	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	182	45	email	email	NOUN
arjefm-1252	182	46	:	:	PUNCT
arjefm-1252	182	47	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	182	48	official	official	ADJ
arjefm-1252	182	49	journal	journal	PROPN
arjefm-1252	182	50	of	of	ADP
arjefm-1252	182	51	america	america	PROPN
arjefm-1252	182	52	serial	serial	PROPN
arjefm-1252	182	53	publication	publication	NOUN
arjefm-1252	182	54	american	american	PROPN
arjefm-1252	182	55	research	research	PROPN
arjefm-1252	182	56	journal	journal	PROPN
arjefm-1252	182	57	of	of	ADP
arjefm-1252	182	58	economics	economic	NOUN
arjefm-1252	182	59	,	,	PUNCT
arjefm-1252	182	60	finance	finance	NOUN
arjefm-1252	182	61	and	and	CCONJ
arjefm-1252	182	62	management	management	NOUN
arjefm-1252	182	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	182	64	,	,	PUNCT
arjefm-1252	182	65	email	email	NOUN
arjefm-1252	182	66	:	:	PUNCT
arjefm-1252	182	67	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	182	68	137	137	NUM
arjefm-1252	183	1	|	|	ADV
arjefm-1252	183	2	p	p	ADP
arjefm-1252	183	3	a	a	DET
arjefm-1252	183	4	g	g	NOUN
arjefm-1252	183	5	e	e	NOUN
arjefm-1252	183	6	method	method	NOUN
arjefm-1252	183	7	:	:	PUNCT
arjefm-1252	183	8	panel	panel	NOUN
arjefm-1252	183	9	least	least	ADJ
arjefm-1252	183	10	squares	square	NOUN
arjefm-1252	183	11	date	date	NOUN
arjefm-1252	183	12	:	:	PUNCT
arjefm-1252	183	13	06/11/25	06/11/25	NUM
arjefm-1252	183	14	time	time	NOUN
arjefm-1252	183	15	:	:	PUNCT
arjefm-1252	183	16	07:57	07:57	NUM
arjefm-1252	183	17	sample	sample	NOUN
arjefm-1252	183	18	:	:	PUNCT
arjefm-1252	183	19	2012	2012	NUM
arjefm-1252	183	20	2024	2024	NUM
arjefm-1252	183	21	periods	period	NOUN
arjefm-1252	183	22	included	include	VERB
arjefm-1252	183	23	:	:	PUNCT
arjefm-1252	183	24	13	13	NUM
arjefm-1252	183	25	cross	cros	NOUN
arjefm-1252	183	26	-	-	NOUN
arjefm-1252	183	27	sections	section	NOUN
arjefm-1252	183	28	included	include	VERB
arjefm-1252	183	29	:	:	PUNCT
arjefm-1252	183	30	8	8	NUM
arjefm-1252	183	31	total	total	NOUN
arjefm-1252	183	32	panel	panel	NOUN
arjefm-1252	183	33	(	(	PUNCT
arjefm-1252	183	34	balanced	balanced	ADJ
arjefm-1252	183	35	)	)	PUNCT
arjefm-1252	183	36	observations	observation	NOUN
arjefm-1252	183	37	:	:	PUNCT
arjefm-1252	183	38	104	104	NUM
arjefm-1252	183	39	variable	variable	ADJ
arjefm-1252	183	40	coefficient	coefficient	NOUN
arjefm-1252	183	41	std	std	NOUN
arjefm-1252	183	42	.	.	NOUN
arjefm-1252	183	43	error	error	NOUN
arjefm-1252	183	44	t	t	NOUN
arjefm-1252	183	45	-	-	PUNCT
arjefm-1252	183	46	statistic	statistic	NOUN
arjefm-1252	183	47	prob	prob	NOUN
arjefm-1252	183	48	.	.	PUNCT
arjefm-1252	184	1	c	c	PROPN
arjefm-1252	184	2	345.9983	345.9983	NUM
arjefm-1252	184	3	62.75989	62.75989	NUM
arjefm-1252	185	1	5.513048	5.513048	NUM
arjefm-1252	185	2	0.0000	0.0000	NUM
arjefm-1252	185	3	bind	bind	NOUN
arjefm-1252	185	4	-21.14300	-21.14300	PUNCT
arjefm-1252	185	5	4.416612	4.416612	NUM
arjefm-1252	185	6	-4.787153	-4.787153	NOUN
arjefm-1252	185	7	0.0000	0.0000	NUM
arjefm-1252	185	8	r	r	NOUN
arjefm-1252	185	9	-	-	PUNCT
arjefm-1252	185	10	squared	square	VERB
arjefm-1252	185	11	0.283457	0.283457	NUM
arjefm-1252	185	12	mean	mean	NOUN
arjefm-1252	185	13	dependent	dependent	ADJ
arjefm-1252	185	14	var	var	NOUN
arjefm-1252	185	15	54.87547	54.87547	NUM
arjefm-1252	185	16	adjusted	adjust	VERB
arjefm-1252	185	17	r	r	NOUN
arjefm-1252	185	18	-	-	PUNCT
arjefm-1252	185	19	squared	square	VERB
arjefm-1252	185	20	0.275451	0.275451	NUM
arjefm-1252	185	21	s.d	s.d	PROPN
arjefm-1252	185	22	.	.	PUNCT
arjefm-1252	186	1	dependent	dependent	ADJ
arjefm-1252	186	2	var	var	PROPN
arjefm-1252	186	3	174.1820	174.1820	NUM
arjefm-1252	186	4	s.e	s.e	PROPN
arjefm-1252	186	5	.	.	PROPN
arjefm-1252	186	6	of	of	ADP
arjefm-1252	186	7	regression	regression	NOUN
arjefm-1252	186	8	158.1654	158.1654	NUM
arjefm-1252	186	9	akaike	akaike	ADJ
arjefm-1252	186	10	info	info	NOUN
arjefm-1252	186	11	criterion	criterion	NOUN
arjefm-1252	186	12	12.98420	12.98420	NUM
arjefm-1252	186	13	sum	sum	NOUN
arjefm-1252	186	14	squared	square	VERB
arjefm-1252	186	15	resid	resid	NOUN
arjefm-1252	186	16	2551661	2551661	NUM
arjefm-1252	186	17	.	.	PUNCT
arjefm-1252	187	1	schwarz	schwarz	PROPN
arjefm-1252	187	2	criterion	criterion	NOUN
arjefm-1252	187	3	13.03506	13.03506	NUM
arjefm-1252	187	4	log	log	NOUN
arjefm-1252	187	5	likelihood	likelihood	NOUN
arjefm-1252	188	1	-673.1785	-673.1785	ADP
arjefm-1252	188	2	hannan	hannan	PROPN
arjefm-1252	188	3	-	-	PUNCT
arjefm-1252	188	4	quinn	quinn	PROPN
arjefm-1252	188	5	criter	criter	NOUN
arjefm-1252	188	6	.	.	PUNCT
arjefm-1252	189	1	13.00481	13.00481	NUM
arjefm-1252	190	1	f	f	X
arjefm-1252	190	2	-	-	PUNCT
arjefm-1252	190	3	statistic	statistic	ADJ
arjefm-1252	190	4	22.91684	22.91684	NUM
arjefm-1252	190	5	durbin	durbin	ADJ
arjefm-1252	190	6	-	-	PUNCT
arjefm-1252	190	7	watson	watson	NOUN
arjefm-1252	190	8	stat	stat	PROPN
arjefm-1252	190	9	2.720898	2.720898	NUM
arjefm-1252	190	10	prob(f	prob(f	NOUN
arjefm-1252	190	11	-	-	PUNCT
arjefm-1252	190	12	statistic	statistic	NOUN
arjefm-1252	190	13	)	)	PUNCT
arjefm-1252	190	14	0.000006	0.000006	NUM
arjefm-1252	190	15	source	source	NOUN
arjefm-1252	190	16	:	:	PUNCT
arjefm-1252	190	17	e	e	NOUN
arjefm-1252	190	18	-	-	NOUN
arjefm-1252	190	19	views	view	NOUN
arjefm-1252	190	20	9	9	NUM
arjefm-1252	190	21	output	output	NOUN
arjefm-1252	190	22	(	(	PUNCT
arjefm-1252	190	23	2025	2025	NUM
arjefm-1252	190	24	)	)	PUNCT
arjefm-1252	190	25	in	in	ADP
arjefm-1252	190	26	table	table	NOUN
arjefm-1252	190	27	2	2	NUM
arjefm-1252	190	28	,	,	PUNCT
arjefm-1252	190	29	a	a	DET
arjefm-1252	190	30	simple	simple	ADJ
arjefm-1252	190	31	least	least	ADJ
arjefm-1252	190	32	square	square	ADJ
arjefm-1252	190	33	regression	regression	NOUN
arjefm-1252	190	34	analysis	analysis	NOUN
arjefm-1252	190	35	was	be	AUX
arjefm-1252	190	36	conducted	conduct	VERB
arjefm-1252	190	37	to	to	PART
arjefm-1252	190	38	test	test	VERB
arjefm-1252	190	39	the	the	DET
arjefm-1252	190	40	effect	effect	NOUN
arjefm-1252	190	41	between	between	ADP
arjefm-1252	190	42	board	board	NOUN
arjefm-1252	190	43	of	of	ADP
arjefm-1252	190	44	directors	director	NOUN
arjefm-1252	190	45	’	’	PART
arjefm-1252	190	46	independence	independence	NOUN
arjefm-1252	190	47	(	(	PUNCT
arjefm-1252	190	48	bind	bind	VERB
arjefm-1252	190	49	)	)	PUNCT
arjefm-1252	190	50	and	and	CCONJ
arjefm-1252	190	51	bankruptcy	bankruptcy	NOUN
arjefm-1252	190	52	risk	risk	NOUN
arjefm-1252	190	53	(	(	PUNCT
arjefm-1252	190	54	atmn	atmn	NOUN
arjefm-1252	190	55	)	)	PUNCT
arjefm-1252	190	56	for	for	ADP
arjefm-1252	190	57	nigerian	nigerian	ADJ
arjefm-1252	190	58	deposit	deposit	NOUN
arjefm-1252	190	59	money	money	NOUN
arjefm-1252	190	60	banks	bank	NOUN
arjefm-1252	190	61	.	.	PUNCT
arjefm-1252	191	1	the	the	DET
arjefm-1252	191	2	r	r	NOUN
arjefm-1252	191	3	-	-	PUNCT
arjefm-1252	191	4	squared	square	VERB
arjefm-1252	191	5	is	be	AUX
arjefm-1252	191	6	coefficient	coefficient	NOUN
arjefm-1252	191	7	of	of	ADP
arjefm-1252	191	8	determination	determination	NOUN
arjefm-1252	191	9	which	which	PRON
arjefm-1252	191	10	tells	tell	VERB
arjefm-1252	191	11	us	we	PRON
arjefm-1252	191	12	the	the	DET
arjefm-1252	191	13	variation	variation	NOUN
arjefm-1252	191	14	in	in	ADP
arjefm-1252	191	15	the	the	DET
arjefm-1252	191	16	dependent	dependent	ADJ
arjefm-1252	191	17	variable	variable	NOUN
arjefm-1252	191	18	due	due	ADP
arjefm-1252	191	19	to	to	ADP
arjefm-1252	191	20	changes	change	NOUN
arjefm-1252	191	21	in	in	ADP
arjefm-1252	191	22	the	the	DET
arjefm-1252	191	23	independent	independent	ADJ
arjefm-1252	191	24	variable	variable	NOUN
arjefm-1252	191	25	.	.	PUNCT
arjefm-1252	192	1	from	from	ADP
arjefm-1252	192	2	the	the	DET
arjefm-1252	192	3	findings	finding	NOUN
arjefm-1252	192	4	in	in	ADP
arjefm-1252	192	5	the	the	DET
arjefm-1252	192	6	table	table	NOUN
arjefm-1252	192	7	2	2	NUM
arjefm-1252	192	8	,	,	PUNCT
arjefm-1252	192	9	nigerian	nigerian	ADJ
arjefm-1252	192	10	value	value	NOUN
arjefm-1252	192	11	of	of	ADP
arjefm-1252	192	12	r	r	NOUN
arjefm-1252	192	13	squared	square	VERB
arjefm-1252	192	14	was	be	AUX
arjefm-1252	192	15	0.28	0.28	NUM
arjefm-1252	192	16	,	,	PUNCT
arjefm-1252	192	17	an	an	DET
arjefm-1252	192	18	indication	indication	NOUN
arjefm-1252	192	19	that	that	SCONJ
arjefm-1252	192	20	there	there	PRON
arjefm-1252	192	21	was	be	VERB
arjefm-1252	192	22	variation	variation	NOUN
arjefm-1252	192	23	of	of	ADP
arjefm-1252	192	24	28	28	NUM
arjefm-1252	192	25	%	%	NOUN
arjefm-1252	192	26	on	on	ADP
arjefm-1252	192	27	atmn	atmn	NOUN
arjefm-1252	192	28	due	due	ADJ
arjefm-1252	192	29	to	to	ADP
arjefm-1252	192	30	changes	change	NOUN
arjefm-1252	192	31	in	in	ADP
arjefm-1252	192	32	bind	bind	NOUN
arjefm-1252	192	33	.	.	PUNCT
arjefm-1252	193	1	this	this	PRON
arjefm-1252	193	2	implies	imply	VERB
arjefm-1252	193	3	that	that	SCONJ
arjefm-1252	193	4	28	28	NUM
arjefm-1252	193	5	%	%	NOUN
arjefm-1252	193	6	changes	change	NOUN
arjefm-1252	193	7	in	in	ADP
arjefm-1252	193	8	atmn	atmn	NOUN
arjefm-1252	193	9	could	could	AUX
arjefm-1252	193	10	be	be	AUX
arjefm-1252	193	11	accounted	account	VERB
arjefm-1252	193	12	for	for	ADP
arjefm-1252	193	13	by	by	ADP
arjefm-1252	193	14	bind	bind	NOUN
arjefm-1252	193	15	,	,	PUNCT
arjefm-1252	193	16	while	while	SCONJ
arjefm-1252	193	17	72	72	NUM
arjefm-1252	193	18	%	%	NOUN
arjefm-1252	193	19	was	be	AUX
arjefm-1252	193	20	explained	explain	VERB
arjefm-1252	193	21	by	by	ADP
arjefm-1252	193	22	unknown	unknown	ADJ
arjefm-1252	193	23	variables	variable	NOUN
arjefm-1252	193	24	that	that	PRON
arjefm-1252	193	25	were	be	AUX
arjefm-1252	193	26	not	not	PART
arjefm-1252	193	27	included	include	VERB
arjefm-1252	193	28	in	in	ADP
arjefm-1252	193	29	the	the	DET
arjefm-1252	193	30	model	model	NOUN
arjefm-1252	193	31	.	.	PUNCT
arjefm-1252	194	1	the	the	DET
arjefm-1252	194	2	durbin	durbin	PROPN
arjefm-1252	194	3	-	-	PUNCT
arjefm-1252	194	4	watson	watson	PROPN
arjefm-1252	194	5	statistic	statistic	NOUN
arjefm-1252	194	6	of	of	ADP
arjefm-1252	194	7	2.72	2.72	NUM
arjefm-1252	194	8	suggested	suggest	VERB
arjefm-1252	194	9	that	that	SCONJ
arjefm-1252	194	10	the	the	DET
arjefm-1252	194	11	model	model	NOUN
arjefm-1252	194	12	does	do	AUX
arjefm-1252	194	13	not	not	PART
arjefm-1252	194	14	contain	contain	VERB
arjefm-1252	194	15	serial	serial	ADJ
arjefm-1252	194	16	correlation	correlation	NOUN
arjefm-1252	194	17	.	.	PUNCT
arjefm-1252	195	1	the	the	DET
arjefm-1252	195	2	f	f	NOUN
arjefm-1252	195	3	-	-	PUNCT
arjefm-1252	195	4	statistic	statistic	NOUN
arjefm-1252	195	5	of	of	ADP
arjefm-1252	195	6	the	the	DET
arjefm-1252	195	7	regression	regression	NOUN
arjefm-1252	195	8	is	be	AUX
arjefm-1252	195	9	equal	equal	ADJ
arjefm-1252	195	10	to	to	ADP
arjefm-1252	195	11	22.917	22.917	NUM
arjefm-1252	195	12	.	.	PUNCT
arjefm-1252	196	1	the	the	DET
arjefm-1252	196	2	associated	associated	ADJ
arjefm-1252	196	3	f	f	ADJ
arjefm-1252	196	4	-	-	PUNCT
arjefm-1252	196	5	statistical	statistical	ADJ
arjefm-1252	196	6	probability	probability	NOUN
arjefm-1252	196	7	is	be	AUX
arjefm-1252	196	8	0.000	0.000	NUM
arjefm-1252	196	9	.	.	PUNCT
arjefm-1252	197	1	the	the	DET
arjefm-1252	197	2	hypothesis	hypothesis	NOUN
arjefm-1252	197	3	of	of	ADP
arjefm-1252	197	4	this	this	DET
arjefm-1252	197	5	study	study	NOUN
arjefm-1252	197	6	stated	state	VERB
arjefm-1252	197	7	that	that	SCONJ
arjefm-1252	197	8	board	board	NOUN
arjefm-1252	197	9	of	of	ADP
arjefm-1252	197	10	directors	director	NOUN
arjefm-1252	197	11	’	'	PUNCT
arjefm-1252	197	12	independence	independence	NOUN
arjefm-1252	197	13	has	have	VERB
arjefm-1252	197	14	no	no	DET
arjefm-1252	197	15	significant	significant	ADJ
arjefm-1252	197	16	effect	effect	NOUN
arjefm-1252	197	17	on	on	ADP
arjefm-1252	197	18	bankruptcy	bankruptcy	NOUN
arjefm-1252	197	19	risk	risk	NOUN
arjefm-1252	197	20	of	of	ADP
arjefm-1252	197	21	deposit	deposit	NOUN
arjefm-1252	197	22	money	money	NOUN
arjefm-1252	197	23	banks	bank	NOUN
arjefm-1252	197	24	in	in	ADP
arjefm-1252	197	25	nigeria	nigeria	PROPN
arjefm-1252	197	26	.	.	PUNCT
arjefm-1252	198	1	the	the	DET
arjefm-1252	198	2	evidence	evidence	NOUN
arjefm-1252	198	3	provided	provide	VERB
arjefm-1252	198	4	by	by	ADP
arjefm-1252	198	5	the	the	DET
arjefm-1252	198	6	regression	regression	NOUN
arjefm-1252	198	7	result	result	NOUN
arjefm-1252	198	8	of	of	ADP
arjefm-1252	198	9	model	model	NOUN
arjefm-1252	198	10	showed	show	VERB
arjefm-1252	198	11	that	that	SCONJ
arjefm-1252	198	12	the	the	DET
arjefm-1252	198	13	variable	variable	NOUN
arjefm-1252	198	14	of	of	ADP
arjefm-1252	198	15	board	board	NOUN
arjefm-1252	198	16	of	of	ADP
arjefm-1252	198	17	directors	director	NOUN
arjefm-1252	198	18	’	’	PART
arjefm-1252	198	19	independence	independence	NOUN
arjefm-1252	198	20	had	have	VERB
arjefm-1252	198	21	a	a	DET
arjefm-1252	198	22	negative	negative	ADJ
arjefm-1252	198	23	coefficient	coefficient	NOUN
arjefm-1252	198	24	of	of	ADP
arjefm-1252	198	25	21.14300	21.14300	NUM
arjefm-1252	198	26	and	and	CCONJ
arjefm-1252	198	27	a	a	DET
arjefm-1252	198	28	p	p	NOUN
arjefm-1252	198	29	-	-	PUNCT
arjefm-1252	198	30	value	value	NOUN
arjefm-1252	198	31	of	of	ADP
arjefm-1252	198	32	0.000	0.000	NUM
arjefm-1252	198	33	which	which	PRON
arjefm-1252	198	34	was	be	AUX
arjefm-1252	198	35	significant	significant	ADJ
arjefm-1252	198	36	at	at	ADP
arjefm-1252	198	37	5	5	NUM
arjefm-1252	198	38	%	%	NOUN
arjefm-1252	198	39	level	level	NOUN
arjefm-1252	198	40	for	for	ADP
arjefm-1252	198	41	nigerian	nigerian	ADJ
arjefm-1252	198	42	deposit	deposit	NOUN
arjefm-1252	198	43	money	money	NOUN
arjefm-1252	198	44	banks	bank	NOUN
arjefm-1252	198	45	.	.	PUNCT
arjefm-1252	199	1	it	it	PRON
arjefm-1252	199	2	meant	mean	VERB
arjefm-1252	199	3	that	that	SCONJ
arjefm-1252	199	4	there	there	PRON
arjefm-1252	199	5	was	be	VERB
arjefm-1252	199	6	a	a	DET
arjefm-1252	199	7	significant	significant	ADJ
arjefm-1252	199	8	effect	effect	NOUN
arjefm-1252	199	9	between	between	ADP
arjefm-1252	199	10	board	board	NOUN
arjefm-1252	199	11	of	of	ADP
arjefm-1252	199	12	directors	director	NOUN
arjefm-1252	199	13	’	’	PART
arjefm-1252	199	14	independence	independence	NOUN
arjefm-1252	199	15	and	and	CCONJ
arjefm-1252	199	16	bankruptcy	bankruptcy	NOUN
arjefm-1252	199	17	risk	risk	NOUN
arjefm-1252	199	18	in	in	ADP
arjefm-1252	199	19	nigeria	nigeria	PROPN
arjefm-1252	199	20	.	.	PUNCT
arjefm-1252	200	1	american	american	PROPN
arjefm-1252	200	2	research	research	PROPN
arjefm-1252	200	3	journal	journal	PROPN
arjefm-1252	200	4	of	of	ADP
arjefm-1252	200	5	economics	economic	NOUN
arjefm-1252	200	6	,	,	PUNCT
arjefm-1252	200	7	finance	finance	NOUN
arjefm-1252	200	8	and	and	CCONJ
arjefm-1252	200	9	management	management	NOUN
arjefm-1252	200	10	volume	volume	NOUN
arjefm-1252	200	11	13	13	NUM
arjefm-1252	200	12	issue	issue	NOUN
arjefm-1252	200	13	3	3	NUM
arjefm-1252	200	14	,	,	PUNCT
arjefm-1252	200	15	july	july	PROPN
arjefm-1252	200	16	-	-	PUNCT
arjefm-1252	200	17	september	september	PROPN
arjefm-1252	200	18	2025	2025	NUM
arjefm-1252	200	19	issn	issn	NOUN
arjefm-1252	200	20	:	:	PUNCT
arjefm-1252	200	21	2836	2836	NUM
arjefm-1252	200	22	-	-	SYM
arjefm-1252	200	23	9416	9416	NUM
arjefm-1252	200	24	impact	impact	NOUN
arjefm-1252	200	25	factor	factor	NOUN
arjefm-1252	200	26	:	:	PUNCT
arjefm-1252	200	27	6.41	6.41	NUM
arjefm-1252	200	28	journal	journal	NOUN
arjefm-1252	200	29	homepage	homepage	NOUN
arjefm-1252	200	30	:	:	PUNCT
arjefm-1252	200	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	200	32	email	email	NOUN
arjefm-1252	200	33	:	:	PUNCT
arjefm-1252	200	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	200	35	official	official	ADJ
arjefm-1252	200	36	journal	journal	PROPN
arjefm-1252	200	37	of	of	ADP
arjefm-1252	200	38	america	america	PROPN
arjefm-1252	200	39	serial	serial	PROPN
arjefm-1252	200	40	publication	publication	NOUN
arjefm-1252	200	41	american	american	PROPN
arjefm-1252	200	42	research	research	PROPN
arjefm-1252	200	43	journal	journal	PROPN
arjefm-1252	200	44	of	of	ADP
arjefm-1252	200	45	economics	economic	NOUN
arjefm-1252	200	46	,	,	PUNCT
arjefm-1252	200	47	finance	finance	NOUN
arjefm-1252	200	48	and	and	CCONJ
arjefm-1252	200	49	management	management	NOUN
arjefm-1252	200	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	200	51	,	,	PUNCT
arjefm-1252	200	52	email	email	NOUN
arjefm-1252	200	53	:	:	PUNCT
arjefm-1252	200	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	201	1	138	138	NUM
arjefm-1252	202	1	|	|	ADV
arjefm-1252	202	2	p	p	NOUN
arjefm-1252	202	3	a	a	DET
arjefm-1252	202	4	g	g	NOUN
arjefm-1252	202	5	e	e	NOUN
arjefm-1252	202	6	the	the	DET
arjefm-1252	202	7	regression	regression	NOUN
arjefm-1252	202	8	result	result	NOUN
arjefm-1252	202	9	revealed	reveal	VERB
arjefm-1252	202	10	that	that	SCONJ
arjefm-1252	202	11	board	board	NOUN
arjefm-1252	202	12	of	of	ADP
arjefm-1252	202	13	directors	director	NOUN
arjefm-1252	202	14	’	’	PART
arjefm-1252	202	15	independence	independence	NOUN
arjefm-1252	202	16	had	have	VERB
arjefm-1252	202	17	a	a	DET
arjefm-1252	202	18	negative	negative	ADJ
arjefm-1252	202	19	coefficient	coefficient	NOUN
arjefm-1252	202	20	of	of	ADP
arjefm-1252	202	21	21.14300	21.14300	NUM
arjefm-1252	202	22	and	and	CCONJ
arjefm-1252	202	23	a	a	DET
arjefm-1252	202	24	p	p	NOUN
arjefm-1252	202	25	-	-	PUNCT
arjefm-1252	202	26	value	value	NOUN
arjefm-1252	202	27	of	of	ADP
arjefm-1252	202	28	0.000	0.000	NUM
arjefm-1252	202	29	which	which	PRON
arjefm-1252	202	30	was	be	AUX
arjefm-1252	202	31	significant	significant	ADJ
arjefm-1252	202	32	at	at	ADP
arjefm-1252	202	33	5	5	NUM
arjefm-1252	202	34	%	%	NOUN
arjefm-1252	202	35	level	level	NOUN
arjefm-1252	202	36	for	for	ADP
arjefm-1252	202	37	nigerian	nigerian	ADJ
arjefm-1252	202	38	deposit	deposit	NOUN
arjefm-1252	202	39	money	money	NOUN
arjefm-1252	202	40	banks	bank	NOUN
arjefm-1252	202	41	;	;	PUNCT
arjefm-1252	202	42	while	while	SCONJ
arjefm-1252	202	43	the	the	DET
arjefm-1252	202	44	outcome	outcome	NOUN
arjefm-1252	202	45	of	of	ADP
arjefm-1252	202	46	model	model	NOUN
arjefm-1252	202	47	2	2	NUM
arjefm-1252	202	48	showed	show	VERB
arjefm-1252	202	49	a	a	DET
arjefm-1252	202	50	positive	positive	ADJ
arjefm-1252	202	51	coefficient	coefficient	NOUN
arjefm-1252	202	52	of	of	ADP
arjefm-1252	202	53	0.888108	0.888108	NUM
arjefm-1252	202	54	(	(	PUNCT
arjefm-1252	202	55	p	p	NOUN
arjefm-1252	202	56	-	-	PUNCT
arjefm-1252	202	57	value	value	NOUN
arjefm-1252	202	58	0.020	0.020	NUM
arjefm-1252	202	59	)	)	PUNCT
arjefm-1252	202	60	for	for	ADP
arjefm-1252	202	61	deposit	deposit	NOUN
arjefm-1252	202	62	money	money	NOUN
arjefm-1252	202	63	banks	bank	NOUN
arjefm-1252	202	64	in	in	ADP
arjefm-1252	202	65	south	south	PROPN
arjefm-1252	202	66	africa	africa	PROPN
arjefm-1252	202	67	,	,	PUNCT
arjefm-1252	202	68	and	and	CCONJ
arjefm-1252	202	69	also	also	ADV
arjefm-1252	202	70	has	have	VERB
arjefm-1252	202	71	a	a	DET
arjefm-1252	202	72	significant	significant	ADJ
arjefm-1252	202	73	effect	effect	NOUN
arjefm-1252	202	74	.	.	PUNCT
arjefm-1252	203	1	this	this	DET
arjefm-1252	203	2	result	result	NOUN
arjefm-1252	203	3	affirmed	affirm	VERB
arjefm-1252	203	4	the	the	DET
arjefm-1252	203	5	study	study	NOUN
arjefm-1252	203	6	of	of	ADP
arjefm-1252	203	7	okoye	okoye	PROPN
arjefm-1252	203	8	and	and	CCONJ
arjefm-1252	203	9	okoye	okoye	PROPN
arjefm-1252	203	10	(	(	PUNCT
arjefm-1252	203	11	2022	2022	NUM
arjefm-1252	203	12	)	)	PUNCT
arjefm-1252	203	13	showed	show	VERB
arjefm-1252	203	14	that	that	SCONJ
arjefm-1252	203	15	board	board	NOUN
arjefm-1252	203	16	of	of	ADP
arjefm-1252	203	17	directors	director	NOUN
arjefm-1252	203	18	’	'	PUNCT
arjefm-1252	203	19	independence	independence	NOUN
arjefm-1252	203	20	has	have	VERB
arjefm-1252	203	21	a	a	DET
arjefm-1252	203	22	positive	positive	ADJ
arjefm-1252	203	23	significant	significant	ADJ
arjefm-1252	203	24	effect	effect	NOUN
arjefm-1252	203	25	on	on	ADP
arjefm-1252	203	26	bankruptcy	bankruptcy	NOUN
arjefm-1252	203	27	risk	risk	NOUN
arjefm-1252	203	28	of	of	ADP
arjefm-1252	203	29	deposit	deposit	NOUN
arjefm-1252	203	30	money	money	NOUN
arjefm-1252	203	31	banks	bank	NOUN
arjefm-1252	203	32	in	in	ADP
arjefm-1252	203	33	nigeria	nigeria	PROPN
arjefm-1252	203	34	.	.	PUNCT
arjefm-1252	204	1	dalia	dalia	PROPN
arjefm-1252	204	2	(	(	PUNCT
arjefm-1252	204	3	2023	2023	NUM
arjefm-1252	204	4	)	)	PUNCT
arjefm-1252	204	5	indicate	indicate	VERB
arjefm-1252	204	6	that	that	DET
arjefm-1252	204	7	board	board	NOUN
arjefm-1252	204	8	independence	independence	NOUN
arjefm-1252	204	9	,	,	PUNCT
arjefm-1252	204	10	has	have	VERB
arjefm-1252	204	11	a	a	DET
arjefm-1252	204	12	significant	significant	ADJ
arjefm-1252	204	13	negative	negative	ADJ
arjefm-1252	204	14	effect	effect	NOUN
arjefm-1252	204	15	on	on	ADP
arjefm-1252	204	16	bankruptcy	bankruptcy	NOUN
arjefm-1252	204	17	risk	risk	NOUN
arjefm-1252	204	18	.	.	PUNCT
arjefm-1252	205	1	also	also	ADV
arjefm-1252	205	2	the	the	DET
arjefm-1252	205	3	study	study	NOUN
arjefm-1252	205	4	of	of	ADP
arjefm-1252	205	5	mohammed	mohammed	PROPN
arjefm-1252	205	6	and	and	CCONJ
arjefm-1252	205	7	onipe	onipe	ADJ
arjefm-1252	205	8	(	(	PUNCT
arjefm-1252	205	9	2023	2023	NUM
arjefm-1252	205	10	)	)	PUNCT
arjefm-1252	205	11	found	find	VERB
arjefm-1252	205	12	that	that	SCONJ
arjefm-1252	205	13	board	board	NOUN
arjefm-1252	205	14	independence	independence	NOUN
arjefm-1252	205	15	shows	show	VERB
arjefm-1252	205	16	negative	negative	ADJ
arjefm-1252	205	17	significant	significant	ADJ
arjefm-1252	205	18	effects	effect	NOUN
arjefm-1252	205	19	.	.	PUNCT
arjefm-1252	206	1	however	however	ADV
arjefm-1252	206	2	,	,	PUNCT
arjefm-1252	206	3	the	the	DET
arjefm-1252	206	4	study	study	NOUN
arjefm-1252	206	5	disagreed	disagree	VERB
arjefm-1252	206	6	with	with	ADP
arjefm-1252	206	7	maier	maier	NOUN
arjefm-1252	206	8	and	and	CCONJ
arjefm-1252	206	9	yurtoglu	yurtoglu	PROPN
arjefm-1252	206	10	(	(	PUNCT
arjefm-1252	206	11	2022	2022	NUM
arjefm-1252	206	12	)	)	PUNCT
arjefm-1252	206	13	who	who	PRON
arjefm-1252	206	14	found	find	VERB
arjefm-1252	206	15	that	that	PRON
arjefm-1252	206	16	board	board	NOUN
arjefm-1252	206	17	independence	independence	NOUN
arjefm-1252	206	18	and	and	CCONJ
arjefm-1252	206	19	decrease	decrease	VERB
arjefm-1252	206	20	bankruptcy	bankruptcy	NOUN
arjefm-1252	206	21	risk	risk	NOUN
arjefm-1252	206	22	in	in	ADP
arjefm-1252	206	23	financially	financially	ADV
arjefm-1252	206	24	non	non	ADJ
arjefm-1252	206	25	-	-	ADJ
arjefm-1252	206	26	distressed	distressed	ADJ
arjefm-1252	206	27	firms	firm	NOUN
arjefm-1252	206	28	,	,	PUNCT
arjefm-1252	206	29	they	they	PRON
arjefm-1252	206	30	have	have	VERB
arjefm-1252	206	31	the	the	DET
arjefm-1252	206	32	opposite	opposite	ADJ
arjefm-1252	206	33	effect	effect	NOUN
arjefm-1252	206	34	in	in	ADP
arjefm-1252	206	35	financially	financially	ADV
arjefm-1252	206	36	distressed	distressed	ADJ
arjefm-1252	206	37	firms	firm	NOUN
arjefm-1252	206	38	;	;	PUNCT
arjefm-1252	206	39	aliyu	aliyu	NOUN
arjefm-1252	206	40	,	,	PUNCT
arjefm-1252	206	41	onipe	onipe	NOUN
arjefm-1252	206	42	and	and	CCONJ
arjefm-1252	206	43	samuel	samuel	PROPN
arjefm-1252	206	44	(	(	PUNCT
arjefm-1252	206	45	2023	2023	NUM
arjefm-1252	206	46	)	)	PUNCT
arjefm-1252	206	47	showed	show	VERB
arjefm-1252	206	48	that	that	SCONJ
arjefm-1252	206	49	board	board	NOUN
arjefm-1252	206	50	independence	independence	NOUN
arjefm-1252	206	51	show	show	VERB
arjefm-1252	206	52	insignificant	insignificant	ADJ
arjefm-1252	206	53	effects	effect	NOUN
arjefm-1252	206	54	.	.	PUNCT
arjefm-1252	207	1	conclusion	conclusion	NOUN
arjefm-1252	207	2	this	this	DET
arjefm-1252	207	3	study	study	NOUN
arjefm-1252	207	4	ascertained	ascertain	VERB
arjefm-1252	207	5	the	the	DET
arjefm-1252	207	6	effect	effect	NOUN
arjefm-1252	207	7	of	of	ADP
arjefm-1252	207	8	board	board	NOUN
arjefm-1252	207	9	of	of	ADP
arjefm-1252	207	10	directors	director	NOUN
arjefm-1252	207	11	’	’	PART
arjefm-1252	207	12	independence	independence	NOUN
arjefm-1252	207	13	on	on	ADP
arjefm-1252	207	14	bankruptcy	bankruptcy	NOUN
arjefm-1252	207	15	risk	risk	NOUN
arjefm-1252	207	16	in	in	ADP
arjefm-1252	207	17	deposit	deposit	NOUN
arjefm-1252	207	18	money	money	NOUN
arjefm-1252	207	19	banks	bank	NOUN
arjefm-1252	207	20	in	in	ADP
arjefm-1252	207	21	nigeria	nigeria	PROPN
arjefm-1252	207	22	.	.	PUNCT
arjefm-1252	208	1	data	datum	NOUN
arjefm-1252	208	2	were	be	AUX
arjefm-1252	208	3	generated	generate	VERB
arjefm-1252	208	4	from	from	ADP
arjefm-1252	208	5	2012	2012	NUM
arjefm-1252	208	6	to	to	ADP
arjefm-1252	208	7	2024	2024	NUM
arjefm-1252	208	8	from	from	ADP
arjefm-1252	208	9	the	the	DET
arjefm-1252	208	10	audited	audit	VERB
arjefm-1252	208	11	annual	annual	ADJ
arjefm-1252	208	12	reports	report	NOUN
arjefm-1252	208	13	and	and	CCONJ
arjefm-1252	208	14	accounts	account	NOUN
arjefm-1252	208	15	of	of	ADP
arjefm-1252	208	16	the	the	DET
arjefm-1252	208	17	sampled	sample	VERB
arjefm-1252	208	18	deposit	deposit	NOUN
arjefm-1252	208	19	money	money	NOUN
arjefm-1252	208	20	banks	bank	NOUN
arjefm-1252	208	21	in	in	ADP
arjefm-1252	208	22	nigeria	nigeria	PROPN
arjefm-1252	208	23	.	.	PUNCT
arjefm-1252	209	1	using	use	VERB
arjefm-1252	209	2	regression	regression	NOUN
arjefm-1252	209	3	analysis	analysis	NOUN
arjefm-1252	209	4	,	,	PUNCT
arjefm-1252	209	5	the	the	DET
arjefm-1252	209	6	study	study	NOUN
arjefm-1252	209	7	discovered	discover	VERB
arjefm-1252	209	8	that	that	SCONJ
arjefm-1252	209	9	board	board	NOUN
arjefm-1252	209	10	of	of	ADP
arjefm-1252	209	11	directors	director	NOUN
arjefm-1252	209	12	’	’	PART
arjefm-1252	209	13	independence	independence	NOUN
arjefm-1252	209	14	had	have	VERB
arjefm-1252	209	15	a	a	DET
arjefm-1252	209	16	negative	negative	ADJ
arjefm-1252	209	17	and	and	CCONJ
arjefm-1252	209	18	significant	significant	ADJ
arjefm-1252	209	19	effect	effect	NOUN
arjefm-1252	209	20	bankruptcy	bankruptcy	NOUN
arjefm-1252	209	21	risk	risk	NOUN
arjefm-1252	209	22	for	for	ADP
arjefm-1252	209	23	nigerian	nigerian	ADJ
arjefm-1252	209	24	deposit	deposit	NOUN
arjefm-1252	209	25	money	money	NOUN
arjefm-1252	209	26	banks	bank	NOUN
arjefm-1252	209	27	.	.	PUNCT
arjefm-1252	210	1	based	base	VERB
arjefm-1252	210	2	on	on	ADP
arjefm-1252	210	3	this	this	PRON
arjefm-1252	210	4	,	,	PUNCT
arjefm-1252	210	5	there	there	PRON
arjefm-1252	210	6	is	be	VERB
arjefm-1252	210	7	need	need	NOUN
arjefm-1252	210	8	to	to	PART
arjefm-1252	210	9	strengthen	strengthen	VERB
arjefm-1252	210	10	the	the	DET
arjefm-1252	210	11	board	board	NOUN
arjefm-1252	210	12	of	of	ADP
arjefm-1252	210	13	director	director	NOUN
arjefm-1252	210	14	’s	’s	PART
arjefm-1252	210	15	independency	independency	NOUN
arjefm-1252	210	16	,	,	PUNCT
arjefm-1252	210	17	such	such	ADJ
arjefm-1252	210	18	as	as	ADP
arjefm-1252	210	19	having	have	VERB
arjefm-1252	210	20	more	more	ADV
arjefm-1252	210	21	independent	independent	ADJ
arjefm-1252	210	22	directors	director	NOUN
arjefm-1252	210	23	so	so	SCONJ
arjefm-1252	210	24	as	as	SCONJ
arjefm-1252	210	25	to	to	PART
arjefm-1252	210	26	monitor	monitor	VERB
arjefm-1252	210	27	management	management	NOUN
arjefm-1252	210	28	decisions	decision	NOUN
arjefm-1252	210	29	and	and	CCONJ
arjefm-1252	210	30	prevents	prevent	VERB
arjefm-1252	210	31	opportunistic	opportunistic	ADJ
arjefm-1252	210	32	behaviour	behaviour	NOUN
arjefm-1252	210	33	,	,	PUNCT
arjefm-1252	210	34	reducing	reduce	VERB
arjefm-1252	210	35	the	the	DET
arjefm-1252	210	36	risk	risk	NOUN
arjefm-1252	210	37	of	of	ADP
arjefm-1252	210	38	bankruptcy	bankruptcy	NOUN
arjefm-1252	210	39	.	.	PUNCT
arjefm-1252	211	1	references	reference	NOUN
arjefm-1252	211	2	ahmadpour	ahmadpour	NOUN
arjefm-1252	211	3	,	,	PUNCT
arjefm-1252	211	4	a.	a.	NOUN
arjefm-1252	211	5	,	,	PUNCT
arjefm-1252	211	6	&	&	CCONJ
arjefm-1252	211	7	shahsavari	shahsavari	PROPN
arjefm-1252	211	8	,	,	PUNCT
arjefm-1252	211	9	m.	m.	NOUN
arjefm-1252	211	10	(	(	PUNCT
arjefm-1252	211	11	2014	2014	NUM
arjefm-1252	211	12	)	)	PUNCT
arjefm-1252	211	13	.	.	PUNCT
arjefm-1252	212	1	earnings	earning	NOUN
arjefm-1252	212	2	management	management	NOUN
arjefm-1252	212	3	and	and	CCONJ
arjefm-1252	212	4	earnings	earning	NOUN
arjefm-1252	212	5	quality	quality	NOUN
arjefm-1252	212	6	impact	impact	NOUN
arjefm-1252	212	7	on	on	ADP
arjefm-1252	212	8	the	the	DET
arjefm-1252	212	9	future	future	ADJ
arjefm-1252	212	10	profitability	profitability	NOUN
arjefm-1252	212	11	of	of	ADP
arjefm-1252	212	12	bankrupt	bankrupt	PROPN
arjefm-1252	212	13	.	.	PUNCT
arjefm-1252	213	1	alkilani	alkilani	PROPN
arjefm-1252	213	2	,	,	PUNCT
arjefm-1252	213	3	s.	s.	PROPN
arjefm-1252	213	4	z.	z.	PROPN
arjefm-1252	213	5	,	,	PUNCT
arjefm-1252	213	6	hussin	hussin	PROPN
arjefm-1252	213	7	,	,	PUNCT
arjefm-1252	213	8	w.	w.	PROPN
arjefm-1252	213	9	n.	n.	PROPN
arjefm-1252	213	10	w.	w.	PROPN
arjefm-1252	213	11	,	,	PUNCT
arjefm-1252	213	12	&	&	CCONJ
arjefm-1252	213	13	salim	salim	PROPN
arjefm-1252	213	14	,	,	PUNCT
arjefm-1252	213	15	b.	b.	PROPN
arjefm-1252	213	16	(	(	PUNCT
arjefm-1252	213	17	2019	2019	NUM
arjefm-1252	213	18	)	)	PUNCT
arjefm-1252	213	19	.	.	PUNCT
arjefm-1252	214	1	the	the	DET
arjefm-1252	214	2	influence	influence	NOUN
arjefm-1252	214	3	of	of	ADP
arjefm-1252	214	4	audit	audit	NOUN
arjefm-1252	214	5	committee	committee	NOUN
arjefm-1252	214	6	characteristics	characteristic	NOUN
arjefm-1252	214	7	on	on	ADP
arjefm-1252	214	8	modified	modified	ADJ
arjefm-1252	214	9	audit	audit	NOUN
arjefm-1252	214	10	opinion	opinion	NOUN
arjefm-1252	214	11	in	in	ADP
arjefm-1252	214	12	jordan	jordan	PROPN
arjefm-1252	214	13	.	.	PUNCT
arjefm-1252	215	1	journal	journal	PROPN
arjefm-1252	215	2	of	of	ADP
arjefm-1252	215	3	finance	finance	NOUN
arjefm-1252	215	4	and	and	CCONJ
arjefm-1252	215	5	accounting	accounting	NOUN
arjefm-1252	215	6	,	,	PUNCT
arjefm-1252	215	7	7(3	7(3	NUM
arjefm-1252	215	8	)	)	PUNCT
arjefm-1252	215	9	,	,	PUNCT
arjefm-1252	215	10	95	95	NUM
arjefm-1252	215	11	-	-	SYM
arjefm-1252	215	12	106	106	NUM
arjefm-1252	215	13	.	.	PUNCT
arjefm-1252	216	1	aman	aman	PROPN
arjefm-1252	216	2	,	,	PUNCT
arjefm-1252	216	3	e.	e.	PROPN
arjefm-1252	216	4	e.	e.	PROPN
arjefm-1252	216	5	(	(	PUNCT
arjefm-1252	216	6	2019	2019	NUM
arjefm-1252	216	7	)	)	PUNCT
arjefm-1252	216	8	.	.	PUNCT
arjefm-1252	217	1	determinants	determinant	NOUN
arjefm-1252	217	2	of	of	ADP
arjefm-1252	217	3	financial	financial	ADJ
arjefm-1252	217	4	distress	distress	NOUN
arjefm-1252	217	5	in	in	ADP
arjefm-1252	217	6	ethiopia	ethiopia	PROPN
arjefm-1252	217	7	banking	banking	NOUN
arjefm-1252	217	8	sector	sector	NOUN
arjefm-1252	217	9	.	.	PUNCT
arjefm-1252	218	1	international	international	ADJ
arjefm-1252	218	2	journal	journal	PROPN
arjefm-1252	218	3	of	of	ADP
arjefm-1252	218	4	scientific	scientific	ADJ
arjefm-1252	218	5	and	and	CCONJ
arjefm-1252	218	6	research	research	NOUN
arjefm-1252	218	7	publications	publication	NOUN
arjefm-1252	218	8	,	,	PUNCT
arjefm-1252	218	9	9(5	9(5	NUM
arjefm-1252	218	10	)	)	PUNCT
arjefm-1252	218	11	,	,	PUNCT
arjefm-1252	218	12	98	98	NUM
arjefm-1252	218	13	-	-	SYM
arjefm-1252	218	14	107	107	NUM
arjefm-1252	218	15	ayoola	ayoola	NOUN
arjefm-1252	218	16	t.	t.	PROPN
arjefm-1252	218	17	j.	j.	PROPN
arjefm-1252	218	18	&	&	CCONJ
arjefm-1252	218	19	obokoh	obokoh	PROPN
arjefm-1252	218	20	,	,	PUNCT
arjefm-1252	218	21	l.	l.	PROPN
arjefm-1252	218	22	o.	o.	PROPN
arjefm-1252	218	23	(	(	PUNCT
arjefm-1252	218	24	2018	2018	NUM
arjefm-1252	218	25	)	)	PUNCT
arjefm-1252	218	26	.	.	PUNCT
arjefm-1252	219	1	corporate	corporate	ADJ
arjefm-1252	219	2	governance	governance	NOUN
arjefm-1252	219	3	and	and	CCONJ
arjefm-1252	219	4	financial	financial	ADJ
arjefm-1252	219	5	distress	distress	NOUN
arjefm-1252	219	6	in	in	ADP
arjefm-1252	219	7	the	the	DET
arjefm-1252	219	8	banking	banking	NOUN
arjefm-1252	219	9	industry	industry	NOUN
arjefm-1252	219	10	:	:	PUNCT
arjefm-1252	219	11	nigerian	nigerian	ADJ
arjefm-1252	219	12	experience	experience	NOUN
arjefm-1252	219	13	.	.	PUNCT
arjefm-1252	220	1	journal	journal	PROPN
arjefm-1252	220	2	of	of	ADP
arjefm-1252	220	3	economics	economic	NOUN
arjefm-1252	220	4	and	and	CCONJ
arjefm-1252	220	5	behavioral	behavioral	ADJ
arjefm-1252	220	6	studies	study	NOUN
arjefm-1252	220	7	.	.	PUNCT
arjefm-1252	221	1	10(1	10(1	NUM
arjefm-1252	221	2	)	)	PUNCT
arjefm-1252	221	3	;	;	PUNCT
arjefm-1252	222	1	182	182	NUM
arjefm-1252	222	2	-	-	SYM
arjefm-1252	222	3	193	193	NUM
arjefm-1252	222	4	,	,	PUNCT
arjefm-1252	222	5	(	(	PUNCT
arjefm-1252	222	6	issn	issn	PROPN
arjefm-1252	222	7	:	:	PUNCT
arjefm-1252	222	8	2220	2220	NUM
arjefm-1252	222	9	-	-	SYM
arjefm-1252	222	10	6140	6140	NUM
arjefm-1252	222	11	)	)	PUNCT
arjefm-1252	222	12	akpan	akpan	PROPN
arjefm-1252	222	13	,	,	PUNCT
arjefm-1252	222	14	e.	e.	PROPN
arjefm-1252	222	15	o.	o.	PROPN
arjefm-1252	222	16	,	,	PUNCT
arjefm-1252	222	17	&	&	CCONJ
arjefm-1252	222	18	amran	amran	ADJ
arjefm-1252	222	19	,	,	PUNCT
arjefm-1252	222	20	n.	n.	NOUN
arjefm-1252	222	21	a.	a.	PROPN
arjefm-1252	222	22	(	(	PUNCT
arjefm-1252	222	23	2014	2014	NUM
arjefm-1252	222	24	)	)	PUNCT
arjefm-1252	222	25	.	.	PUNCT
arjefm-1252	223	1	board	board	NOUN
arjefm-1252	223	2	characteristics	characteristic	NOUN
arjefm-1252	223	3	and	and	CCONJ
arjefm-1252	223	4	company	company	NOUN
arjefm-1252	223	5	performance	performance	NOUN
arjefm-1252	223	6	evidence	evidence	NOUN
arjefm-1252	223	7	from	from	ADP
arjefm-1252	223	8	nigeria	nigeria	PROPN
arjefm-1252	223	9	:	:	PUNCT
arjefm-1252	223	10	journal	journal	PROPN
arjefm-1252	223	11	of	of	ADP
arjefm-1252	223	12	finance	finance	NOUN
arjefm-1252	223	13	and	and	CCONJ
arjefm-1252	223	14	accounting	accounting	NOUN
arjefm-1252	223	15	,	,	PUNCT
arjefm-1252	223	16	2(3	2(3	NUM
arjefm-1252	223	17	)	)	PUNCT
arjefm-1252	223	18	,	,	PUNCT
arjefm-1252	223	19	81	81	NUM
arjefm-1252	223	20	-	-	SYM
arjefm-1252	223	21	89	89	NUM
arjefm-1252	223	22	.	.	PUNCT
arjefm-1252	224	1	american	american	PROPN
arjefm-1252	224	2	research	research	PROPN
arjefm-1252	224	3	journal	journal	PROPN
arjefm-1252	224	4	of	of	ADP
arjefm-1252	224	5	economics	economic	NOUN
arjefm-1252	224	6	,	,	PUNCT
arjefm-1252	224	7	finance	finance	NOUN
arjefm-1252	224	8	and	and	CCONJ
arjefm-1252	224	9	management	management	NOUN
arjefm-1252	224	10	volume	volume	NOUN
arjefm-1252	224	11	13	13	NUM
arjefm-1252	224	12	issue	issue	NOUN
arjefm-1252	224	13	3	3	NUM
arjefm-1252	224	14	,	,	PUNCT
arjefm-1252	224	15	july	july	PROPN
arjefm-1252	224	16	-	-	PUNCT
arjefm-1252	224	17	september	september	PROPN
arjefm-1252	224	18	2025	2025	NUM
arjefm-1252	224	19	issn	issn	NOUN
arjefm-1252	224	20	:	:	PUNCT
arjefm-1252	224	21	2836	2836	NUM
arjefm-1252	224	22	-	-	SYM
arjefm-1252	224	23	9416	9416	NUM
arjefm-1252	224	24	impact	impact	NOUN
arjefm-1252	224	25	factor	factor	NOUN
arjefm-1252	224	26	:	:	PUNCT
arjefm-1252	224	27	6.41	6.41	NUM
arjefm-1252	224	28	journal	journal	NOUN
arjefm-1252	224	29	homepage	homepage	NOUN
arjefm-1252	224	30	:	:	PUNCT
arjefm-1252	224	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	224	32	email	email	NOUN
arjefm-1252	224	33	:	:	PUNCT
arjefm-1252	224	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	224	35	official	official	ADJ
arjefm-1252	224	36	journal	journal	PROPN
arjefm-1252	224	37	of	of	ADP
arjefm-1252	224	38	america	america	PROPN
arjefm-1252	224	39	serial	serial	PROPN
arjefm-1252	224	40	publication	publication	NOUN
arjefm-1252	224	41	american	american	PROPN
arjefm-1252	224	42	research	research	PROPN
arjefm-1252	224	43	journal	journal	PROPN
arjefm-1252	224	44	of	of	ADP
arjefm-1252	224	45	economics	economic	NOUN
arjefm-1252	224	46	,	,	PUNCT
arjefm-1252	224	47	finance	finance	NOUN
arjefm-1252	224	48	and	and	CCONJ
arjefm-1252	224	49	management	management	NOUN
arjefm-1252	224	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	224	51	,	,	PUNCT
arjefm-1252	224	52	email	email	NOUN
arjefm-1252	224	53	:	:	PUNCT
arjefm-1252	225	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	225	2	139	139	NUM
arjefm-1252	226	1	|	|	ADV
arjefm-1252	226	2	p	p	X
arjefm-1252	226	3	a	a	DET
arjefm-1252	226	4	g	g	PROPN
arjefm-1252	226	5	e	e	PROPN
arjefm-1252	226	6	altman	altman	PROPN
arjefm-1252	226	7	,	,	PUNCT
arjefm-1252	226	8	e.	e.	PROPN
arjefm-1252	226	9	,	,	PUNCT
arjefm-1252	226	10	iwanicz	iwanicz	NOUN
arjefm-1252	226	11	-	-	PUNCT
arjefm-1252	226	12	drozdowska	drozdowska	NOUN
arjefm-1252	226	13	,	,	PUNCT
arjefm-1252	226	14	m.	m.	NOUN
arjefm-1252	226	15	erkki	erkki	PROPN
arjefm-1252	226	16	l.	l.	PROPN
arjefm-1252	226	17	,	,	PUNCT
arjefm-1252	226	18	&	&	CCONJ
arjefm-1252	226	19	arto	arto	PROPN
arjefm-1252	226	20	s.	s.	PROPN
arjefm-1252	226	21	(	(	PUNCT
arjefm-1252	226	22	2017	2017	NUM
arjefm-1252	226	23	)	)	PUNCT
arjefm-1252	226	24	.	.	PUNCT
arjefm-1252	227	1	financial	financial	ADJ
arjefm-1252	227	2	distress	distress	NOUN
arjefm-1252	227	3	mprediction	mprediction	NOUN
arjefm-1252	227	4	in	in	ADP
arjefm-1252	227	5	an	an	DET
arjefm-1252	227	6	international	international	ADJ
arjefm-1252	227	7	context	context	NOUN
arjefm-1252	227	8	:	:	PUNCT
arjefm-1252	227	9	a	a	DET
arjefm-1252	227	10	review	review	NOUN
arjefm-1252	227	11	and	and	CCONJ
arjefm-1252	227	12	empirical	empirical	ADJ
arjefm-1252	227	13	analysis	analysis	NOUN
arjefm-1252	227	14	of	of	ADP
arjefm-1252	227	15	altman	altman	PROPN
arjefm-1252	227	16	’s	’s	PART
arjefm-1252	227	17	z	z	PROPN
arjefm-1252	227	18	-	-	PUNCT
arjefm-1252	227	19	score	score	NOUN
arjefm-1252	227	20	model	model	NOUN
arjefm-1252	227	21	.	.	PUNCT
arjefm-1252	228	1	journal	journal	PROPN
arjefm-1252	228	2	of	of	ADP
arjefm-1252	228	3	international	international	ADJ
arjefm-1252	228	4	financial	financial	PROPN
arjefm-1252	228	5	managament	managament	PROPN
arjefm-1252	228	6	&	&	CCONJ
arjefm-1252	228	7	accounting	accounting	PROPN
arjefm-1252	228	8	28	28	NUM
arjefm-1252	228	9	:	:	PUNCT
arjefm-1252	229	1	131–71	131–71	NUM
arjefm-1252	229	2	.	.	PUNCT
arjefm-1252	229	3	augustine	augustine	PROPN
arjefm-1252	229	4	,	,	PUNCT
arjefm-1252	229	5	o.	o.	PROPN
arjefm-1252	229	6	o.	o.	PROPN
arjefm-1252	229	7	&	&	CCONJ
arjefm-1252	229	8	juliet	juliet	PROPN
arjefm-1252	229	9	,	,	PUNCT
arjefm-1252	229	10	c.	c.	PROPN
arjefm-1252	229	11	u.	u.	PROPN
arjefm-1252	229	12	(	(	PUNCT
arjefm-1252	229	13	2022	2022	NUM
arjefm-1252	229	14	)	)	PUNCT
arjefm-1252	229	15	.	.	PUNCT
arjefm-1252	230	1	board	board	NOUN
arjefm-1252	230	2	characteristics	characteristic	NOUN
arjefm-1252	230	3	and	and	CCONJ
arjefm-1252	230	4	financial	financial	ADJ
arjefm-1252	230	5	performance	performance	NOUN
arjefm-1252	230	6	of	of	ADP
arjefm-1252	230	7	conglomerates	conglomerate	NOUN
arjefm-1252	230	8	in	in	ADP
arjefm-1252	230	9	nigeria	nigeria	PROPN
arjefm-1252	230	10	.	.	PUNCT
arjefm-1252	231	1	european	european	PROPN
arjefm-1252	231	2	journal	journal	PROPN
arjefm-1252	231	3	of	of	ADP
arjefm-1252	231	4	business	business	NOUN
arjefm-1252	231	5	and	and	CCONJ
arjefm-1252	231	6	management	management	NOUN
arjefm-1252	231	7	research	research	NOUN
arjefm-1252	231	8	,	,	PUNCT
arjefm-1252	231	9	7(2	7(2	NUM
arjefm-1252	231	10	)	)	PUNCT
arjefm-1252	231	11	,	,	PUNCT
arjefm-1252	231	12	1218	1218	NUM
arjefm-1252	231	13	.	.	PUNCT
arjefm-1252	232	1	bhagat	bhagat	PROPN
arjefm-1252	232	2	,	,	PUNCT
arjefm-1252	232	3	s.	s.	PROPN
arjefm-1252	232	4	,	,	PUNCT
arjefm-1252	232	5	&	&	CCONJ
arjefm-1252	232	6	black	black	PROPN
arjefm-1252	232	7	,	,	PUNCT
arjefm-1252	232	8	b.	b.	PROPN
arjefm-1252	232	9	(	(	PUNCT
arjefm-1252	232	10	2002	2002	NUM
arjefm-1252	232	11	)	)	PUNCT
arjefm-1252	232	12	.	.	PUNCT
arjefm-1252	233	1	the	the	DET
arjefm-1252	233	2	non	non	NOUN
arjefm-1252	233	3	-	-	NOUN
arjefm-1252	233	4	correlation	correlation	NOUN
arjefm-1252	233	5	between	between	ADP
arjefm-1252	233	6	board	board	NOUN
arjefm-1252	233	7	independence	independence	NOUN
arjefm-1252	233	8	and	and	CCONJ
arjefm-1252	233	9	long	long	ADJ
arjefm-1252	233	10	-	-	PUNCT
arjefm-1252	233	11	term	term	NOUN
arjefm-1252	233	12	firm	firm	ADJ
arjefm-1252	233	13	performance	performance	NOUN
arjefm-1252	233	14	.	.	PUNCT
arjefm-1252	234	1	journal	journal	NOUN
arjefm-1252	234	2	of	of	ADP
arjefm-1252	234	3	corporation	corporation	PROPN
arjefm-1252	234	4	law	law	NOUN
arjefm-1252	234	5	,	,	PUNCT
arjefm-1252	234	6	27(2	27(2	NUM
arjefm-1252	234	7	)	)	PUNCT
arjefm-1252	234	8	,	,	PUNCT
arjefm-1252	234	9	231–274	231–274	NUM
arjefm-1252	234	10	dahya	dahya	PROPN
arjefm-1252	234	11	,	,	PUNCT
arjefm-1252	234	12	j.	j.	PROPN
arjefm-1252	234	13	&	&	CCONJ
arjefm-1252	234	14	mcconnell	mcconnell	PROPN
arjefm-1252	234	15	,	,	PUNCT
arjefm-1252	234	16	j.	j.	PROPN
arjefm-1252	234	17	j.	j.	PROPN
arjefm-1252	234	18	(	(	PUNCT
arjefm-1252	234	19	2021	2021	NUM
arjefm-1252	234	20	)	)	PUNCT
arjefm-1252	234	21	.	.	PUNCT
arjefm-1252	235	1	outside	outside	ADJ
arjefm-1252	235	2	directors	director	NOUN
arjefm-1252	235	3	and	and	CCONJ
arjefm-1252	235	4	corporate	corporate	ADJ
arjefm-1252	235	5	board	board	NOUN
arjefm-1252	235	6	decisions	decision	NOUN
arjefm-1252	235	7	:	:	PUNCT
arjefm-1252	235	8	a	a	DET
arjefm-1252	235	9	natural	natural	ADJ
arjefm-1252	235	10	experiment.41	experiment.41	NOUN
arjefm-1252	235	11	pages	page	NOUN
arjefm-1252	235	12	posted	post	VERB
arjefm-1252	235	13	:	:	PUNCT
arjefm-1252	235	14	30	30	NUM
arjefm-1252	235	15	nov	nov	PROPN
arjefm-1252	235	16	2002	2002	NUM
arjefm-1252	235	17	dalia	dalia	PROPN
arjefm-1252	235	18	,	,	PUNCT
arjefm-1252	235	19	m.	m.	NOUN
arjefm-1252	235	20	&	&	CCONJ
arjefm-1252	235	21	mohammed	mohammed	PROPN
arjefm-1252	235	22	,	,	PUNCT
arjefm-1252	235	23	h.	h.	PROPN
arjefm-1252	235	24	r.	r.	PROPN
arjefm-1252	235	25	(	(	PUNCT
arjefm-1252	235	26	2023	2023	NUM
arjefm-1252	235	27	)	)	PUNCT
arjefm-1252	235	28	.	.	PUNCT
arjefm-1252	236	1	corporate	corporate	ADJ
arjefm-1252	236	2	governance	governance	NOUN
arjefm-1252	236	3	,	,	PUNCT
arjefm-1252	236	4	intellectual	intellectual	ADJ
arjefm-1252	236	5	capital	capital	NOUN
arjefm-1252	236	6	,	,	PUNCT
arjefm-1252	236	7	and	and	CCONJ
arjefm-1252	236	8	bankruptcy	bankruptcy	NOUN
arjefm-1252	236	9	risk	risk	NOUN
arjefm-1252	236	10	:	:	PUNCT
arjefm-1252	236	11	evidence	evidence	NOUN
arjefm-1252	236	12	from	from	ADP
arjefm-1252	236	13	egyptian	egyptian	ADJ
arjefm-1252	236	14	stock	stock	NOUN
arjefm-1252	236	15	exchange.43	exchange.43	NOUN
arjefm-1252	236	16	(	(	PUNCT
arjefm-1252	236	17	3	3	NUM
arjefm-1252	236	18	)	)	PUNCT
arjefm-1252	236	19	,	,	PUNCT
arjefm-1252	236	20	september	september	PROPN
arjefm-1252	236	21	2023	2023	NUM
arjefm-1252	236	22	,	,	PUNCT
arjefm-1252	236	23	page	page	NOUN
arjefm-1252	236	24	1	1	NUM
arjefm-1252	236	25	-	-	SYM
arjefm-1252	236	26	48	48	NUM
arjefm-1252	236	27	xml	xml	NOUN
arjefm-1252	236	28	pdf	pdf	NOUN
arjefm-1252	236	29	(	(	PUNCT
arjefm-1252	236	30	1.26	1.26	NUM
arjefm-1252	236	31	mb	mb	NOUN
arjefm-1252	236	32	)	)	PUNCT
arjefm-1252	236	33	doi	doi	NOUN
arjefm-1252	236	34	:	:	PUNCT
arjefm-1252	236	35	10.21608	10.21608	NUM
arjefm-1252	236	36	/	/	SYM
arjefm-1252	236	37	caf.2023.309380	caf.2023.309380	NOUN
arjefm-1252	236	38	ezejiofor	ezejiofor	NOUN
arjefm-1252	236	39	,	,	PUNCT
arjefm-1252	236	40	r.	r.	PROPN
arjefm-1252	236	41	a.	a.	PROPN
arjefm-1252	236	42	nzewi	nzewi	PROPN
arjefm-1252	236	43	,	,	PUNCT
arjefm-1252	236	44	u.	u.	PROPN
arjefm-1252	236	45	c.	c.	PROPN
arjefm-1252	236	46	&	&	CCONJ
arjefm-1252	236	47	okoye	okoye	PROPN
arjefm-1252	236	48	,	,	PUNCT
arjefm-1252	236	49	p.v.c	p.v.c	NOUN
arjefm-1252	236	50	.	.	PUNCT
arjefm-1252	236	51	(	(	PUNCT
arjefm-1252	236	52	2014	2014	NUM
arjefm-1252	236	53	)	)	PUNCT
arjefm-1252	236	54	.	.	PUNCT
arjefm-1252	237	1	a	a	DET
arjefm-1252	237	2	corporate	corporate	ADJ
arjefm-1252	237	3	bankruptcy	bankruptcy	NOUN
arjefm-1252	237	4	:	:	PUNCT
arjefm-1252	237	5	an	an	DET
arjefm-1252	237	6	application	application	NOUN
arjefm-1252	237	7	of	of	ADP
arjefm-1252	237	8	altman	altman	PROPN
arjefm-1252	237	9	model	model	NOUN
arjefm-1252	237	10	in	in	ADP
arjefm-1252	237	11	predicting	predict	VERB
arjefm-1252	237	12	potential	potential	NOUN
arjefm-1252	237	13	of	of	ADP
arjefm-1252	237	14	failure	failure	NOUN
arjefm-1252	237	15	in	in	ADP
arjefm-1252	237	16	nigerian	nigerian	ADJ
arjefm-1252	237	17	banking	banking	NOUN
arjefm-1252	237	18	sector	sector	NOUN
arjefm-1252	237	19	.	.	PUNCT
arjefm-1252	238	1	international	international	ADJ
arjefm-1252	238	2	journal	journal	PROPN
arjefm-1252	238	3	of	of	ADP
arjefm-1252	238	4	empirical	empirical	ADJ
arjefm-1252	238	5	finance	finance	NOUN
arjefm-1252	238	6	.	.	PUNCT
arjefm-1252	239	1	2(4	2(4	NUM
arjefm-1252	239	2	)	)	PUNCT
arjefm-1252	239	3	2014	2014	NUM
arjefm-1252	239	4	,	,	PUNCT
arjefm-1252	239	5	152	152	NUM
arjefm-1252	239	6	-	-	SYM
arjefm-1252	239	7	171	171	NUM
arjefm-1252	239	8	.	.	PUNCT
arjefm-1252	240	1	fashan	fashan	ADV
arjefm-1252	240	2	,	,	PUNCT
arjefm-1252	240	3	m.	m.	PROPN
arjefm-1252	240	4	r.	r.	PROPN
arjefm-1252	240	5	,	,	PUNCT
arjefm-1252	240	6	&	&	CCONJ
arjefm-1252	240	7	fitriana	fitriana	PROPN
arjefm-1252	240	8	,	,	PUNCT
arjefm-1252	240	9	v.	v.	PROPN
arjefm-1252	240	10	e.	e.	PROPN
arjefm-1252	240	11	(	(	PUNCT
arjefm-1252	240	12	2018	2018	NUM
arjefm-1252	240	13	)	)	PUNCT
arjefm-1252	240	14	.	.	PUNCT
arjefm-1252	241	1	the	the	DET
arjefm-1252	241	2	influence	influence	NOUN
arjefm-1252	241	3	of	of	ADP
arjefm-1252	241	4	corporate	corporate	ADJ
arjefm-1252	241	5	governance	governance	NOUN
arjefm-1252	241	6	and	and	CCONJ
arjefm-1252	241	7	intellectual	intellectual	ADJ
arjefm-1252	241	8	capital	capital	NOUN
arjefm-1252	241	9	towards	towards	ADP
arjefm-1252	241	10	financial	financial	ADJ
arjefm-1252	241	11	distress	distress	NOUN
arjefm-1252	241	12	(	(	PUNCT
arjefm-1252	241	13	empirical	empirical	ADJ
arjefm-1252	241	14	study	study	NOUN
arjefm-1252	241	15	of	of	ADP
arjefm-1252	241	16	manufacturing	manufacture	VERB
arjefm-1252	241	17	company	company	NOUN
arjefm-1252	241	18	in	in	ADP
arjefm-1252	241	19	idx	idx	NOUN
arjefm-1252	241	20	for	for	ADP
arjefm-1252	241	21	the	the	DET
arjefm-1252	241	22	period	period	NOUN
arjefm-1252	241	23	of	of	ADP
arjefm-1252	241	24	2014	2014	NUM
arjefm-1252	241	25	-	-	SYM
arjefm-1252	241	26	2016	2016	NUM
arjefm-1252	241	27	)	)	PUNCT
arjefm-1252	241	28	.	.	PUNCT
arjefm-1252	242	1	journal	journal	PROPN
arjefm-1252	242	2	of	of	ADP
arjefm-1252	242	3	applied	apply	VERB
arjefm-1252	242	4	accounting	accounting	NOUN
arjefm-1252	242	5	and	and	CCONJ
arjefm-1252	242	6	finance	finance	NOUN
arjefm-1252	242	7	,	,	PUNCT
arjefm-1252	242	8	2(2	2(2	NUM
arjefm-1252	242	9	)	)	PUNCT
arjefm-1252	242	10	,	,	PUNCT
arjefm-1252	242	11	163	163	NUM
arjefm-1252	242	12	-	-	SYM
arjefm-1252	242	13	179	179	NUM
arjefm-1252	242	14	.	.	PUNCT
arjefm-1252	243	1	fuad	fuad	PROPN
arjefm-1252	243	2	,	,	PUNCT
arjefm-1252	243	3	n.	n.	PROPN
arjefm-1252	243	4	s.	s.	PROPN
arjefm-1252	243	5	(	(	PUNCT
arjefm-1252	243	6	2017	2017	NUM
arjefm-1252	243	7	)	)	PUNCT
arjefm-1252	243	8	.	.	PUNCT
arjefm-1252	244	1	the	the	DET
arjefm-1252	244	2	impact	impact	NOUN
arjefm-1252	244	3	of	of	ADP
arjefm-1252	244	4	audit	audit	NOUN
arjefm-1252	244	5	committee	committee	NOUN
arjefm-1252	244	6	characteristics	characteristic	NOUN
arjefm-1252	244	7	on	on	ADP
arjefm-1252	244	8	financial	financial	ADJ
arjefm-1252	244	9	distress	distress	NOUN
arjefm-1252	244	10	.	.	PUNCT
arjefm-1252	245	1	diponegoro	diponegoro	PROPN
arjefm-1252	245	2	journal	journal	PROPN
arjefm-1252	245	3	of	of	ADP
arjefm-1252	245	4	accounting	accounting	NOUN
arjefm-1252	245	5	,	,	PUNCT
arjefm-1252	245	6	6(2	6(2	NUM
arjefm-1252	245	7	)	)	PUNCT
arjefm-1252	245	8	,	,	PUNCT
arjefm-1252	245	9	1	1	NUM
arjefm-1252	245	10	-	-	SYM
arjefm-1252	245	11	9	9	NUM
arjefm-1252	245	12	.	.	PUNCT
arjefm-1252	246	1	geng	geng	PROPN
arjefm-1252	246	2	,	,	PUNCT
arjefm-1252	246	3	r.	r.	PROPN
arjefm-1252	246	4	,	,	PUNCT
arjefm-1252	246	5	bose	bose	PROPN
arjefm-1252	246	6	,	,	PUNCT
arjefm-1252	246	7	i.	i.	PROPN
arjefm-1252	246	8	&	&	CCONJ
arjefm-1252	246	9	chen	chen	PROPN
arjefm-1252	246	10	,	,	PUNCT
arjefm-1252	246	11	x.	x.	PROPN
arjefm-1252	246	12	(	(	PUNCT
arjefm-1252	246	13	2015	2015	NUM
arjefm-1252	246	14	)	)	PUNCT
arjefm-1252	246	15	.	.	PUNCT
arjefm-1252	247	1	prediction	prediction	NOUN
arjefm-1252	247	2	of	of	ADP
arjefm-1252	247	3	financial	financial	ADJ
arjefm-1252	247	4	distress	distress	NOUN
arjefm-1252	247	5	:	:	PUNCT
arjefm-1252	247	6	an	an	DET
arjefm-1252	247	7	empirical	empirical	ADJ
arjefm-1252	247	8	study	study	NOUN
arjefm-1252	247	9	of	of	ADP
arjefm-1252	247	10	listed	list	VERB
arjefm-1252	247	11	chinese	chinese	ADJ
arjefm-1252	247	12	companies	company	NOUN
arjefm-1252	247	13	using	use	VERB
arjefm-1252	247	14	data	datum	NOUN
arjefm-1252	247	15	mining	mining	NOUN
arjefm-1252	247	16	.	.	PUNCT
arjefm-1252	248	1	european	european	PROPN
arjefm-1252	248	2	journal	journal	PROPN
arjefm-1252	248	3	of	of	ADP
arjefm-1252	248	4	operational	operational	ADJ
arjefm-1252	248	5	research	research	NOUN
arjefm-1252	248	6	,	,	PUNCT
arjefm-1252	248	7	241	241	NUM
arjefm-1252	248	8	,	,	PUNCT
arjefm-1252	248	9	236247	236247	NUM
arjefm-1252	248	10	.	.	PUNCT
arjefm-1252	249	1	jibril	jibril	PROPN
arjefm-1252	249	2	,	,	PUNCT
arjefm-1252	249	3	r.	r.	PROPN
arjefm-1252	249	4	s.	s.	PROPN
arjefm-1252	249	5	,	,	PUNCT
arjefm-1252	249	6	&	&	CCONJ
arjefm-1252	249	7	maikano	maikano	PROPN
arjefm-1252	249	8	,	,	PUNCT
arjefm-1252	249	9	h.a	h.a	PROPN
arjefm-1252	249	10	.	.	PROPN
arjefm-1252	249	11	(	(	PUNCT
arjefm-1252	249	12	2022	2022	NUM
arjefm-1252	249	13	)	)	PUNCT
arjefm-1252	249	14	.	.	PUNCT
arjefm-1252	250	1	the	the	DET
arjefm-1252	250	2	impact	impact	NOUN
arjefm-1252	250	3	of	of	ADP
arjefm-1252	250	4	audit	audit	NOUN
arjefm-1252	250	5	committee	committee	NOUN
arjefm-1252	250	6	attributes	attribute	VERB
arjefm-1252	250	7	on	on	ADP
arjefm-1252	250	8	financial	financial	ADJ
arjefm-1252	250	9	performance	performance	NOUN
arjefm-1252	250	10	of	of	ADP
arjefm-1252	250	11	listed	list	VERB
arjefm-1252	250	12	consumer	consumer	NOUN
arjefm-1252	250	13	industries	industry	NOUN
arjefm-1252	250	14	in	in	ADP
arjefm-1252	250	15	nigeria	nigeria	PROPN
arjefm-1252	250	16	:	:	PUNCT
arjefm-1252	251	1	tsu	tsu	PROPN
arjefm-1252	251	2	.	.	PUNCT
arjefm-1252	252	1	international	international	ADJ
arjefm-1252	252	2	journal	journal	PROPN
arjefm-1252	252	3	of	of	ADP
arjefm-1252	252	4	accounting	accounting	NOUN
arjefm-1252	252	5	and	and	CCONJ
arjefm-1252	252	6	finance	finance	NOUN
arjefm-1252	252	7	(	(	PUNCT
arjefm-1252	252	8	tsuijaf	tsuijaf	NOUN
arjefm-1252	252	9	)	)	PUNCT
arjefm-1252	252	10	,	,	PUNCT
arjefm-1252	252	11	1(3	1(3	NUM
arjefm-1252	252	12	)	)	PUNCT
arjefm-1252	252	13	,	,	PUNCT
arjefm-1252	252	14	260–283	260–283	NUM
arjefm-1252	252	15	.	.	PUNCT
arjefm-1252	253	1	american	american	PROPN
arjefm-1252	253	2	research	research	PROPN
arjefm-1252	253	3	journal	journal	PROPN
arjefm-1252	253	4	of	of	ADP
arjefm-1252	253	5	economics	economic	NOUN
arjefm-1252	253	6	,	,	PUNCT
arjefm-1252	253	7	finance	finance	NOUN
arjefm-1252	253	8	and	and	CCONJ
arjefm-1252	253	9	management	management	NOUN
arjefm-1252	253	10	volume	volume	NOUN
arjefm-1252	253	11	13	13	NUM
arjefm-1252	253	12	issue	issue	NOUN
arjefm-1252	253	13	3	3	NUM
arjefm-1252	253	14	,	,	PUNCT
arjefm-1252	253	15	july	july	PROPN
arjefm-1252	253	16	-	-	PUNCT
arjefm-1252	253	17	september	september	PROPN
arjefm-1252	253	18	2025	2025	NUM
arjefm-1252	253	19	issn	issn	NOUN
arjefm-1252	253	20	:	:	PUNCT
arjefm-1252	253	21	2836	2836	NUM
arjefm-1252	253	22	-	-	SYM
arjefm-1252	253	23	9416	9416	NUM
arjefm-1252	253	24	impact	impact	NOUN
arjefm-1252	253	25	factor	factor	NOUN
arjefm-1252	253	26	:	:	PUNCT
arjefm-1252	253	27	6.41	6.41	NUM
arjefm-1252	253	28	journal	journal	NOUN
arjefm-1252	253	29	homepage	homepage	NOUN
arjefm-1252	253	30	:	:	PUNCT
arjefm-1252	253	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1252	253	32	email	email	NOUN
arjefm-1252	253	33	:	:	PUNCT
arjefm-1252	253	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1252	253	35	official	official	ADJ
arjefm-1252	253	36	journal	journal	PROPN
arjefm-1252	253	37	of	of	ADP
arjefm-1252	253	38	america	america	PROPN
arjefm-1252	253	39	serial	serial	PROPN
arjefm-1252	253	40	publication	publication	NOUN
arjefm-1252	253	41	american	american	PROPN
arjefm-1252	253	42	research	research	PROPN
arjefm-1252	253	43	journal	journal	PROPN
arjefm-1252	253	44	of	of	ADP
arjefm-1252	253	45	economics	economic	NOUN
arjefm-1252	253	46	,	,	PUNCT
arjefm-1252	253	47	finance	finance	NOUN
arjefm-1252	253	48	and	and	CCONJ
arjefm-1252	253	49	management	management	NOUN
arjefm-1252	253	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1252	253	51	,	,	PUNCT
arjefm-1252	253	52	email	email	NOUN
arjefm-1252	253	53	:	:	PUNCT
arjefm-1252	254	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1252	255	1	140	140	NUM
arjefm-1252	256	1	|	|	ADV
arjefm-1252	256	2	p	p	X
arjefm-1252	256	3	a	a	DET
arjefm-1252	256	4	g	g	NOUN
arjefm-1252	256	5	e	e	PROPN
arjefm-1252	256	6	kamaludin	kamaludin	PROPN
arjefm-1252	256	7	,	,	PUNCT
arjefm-1252	256	8	k.	k.	PROPN
arjefm-1252	256	9	,	,	PUNCT
arjefm-1252	256	10	ibrahim	ibrahim	PROPN
arjefm-1252	256	11	,	,	PUNCT
arjefm-1252	256	12	i.	i.	PROPN
arjefm-1252	256	13	&	&	CCONJ
arjefm-1252	256	14	sundarasen	sundarasen	PROPN
arjefm-1252	256	15	,	,	PUNCT
arjefm-1252	256	16	s.	s.	PROPN
arjefm-1252	256	17	(	(	PUNCT
arjefm-1252	256	18	2020	2020	NUM
arjefm-1252	256	19	)	)	PUNCT
arjefm-1252	256	20	.	.	PUNCT
arjefm-1252	257	1	a	a	DET
arjefm-1252	257	2	middle	middle	ADJ
arjefm-1252	257	3	eastern	eastern	ADJ
arjefm-1252	257	4	viewpoint	viewpoint	NOUN
arjefm-1252	257	5	on	on	ADP
arjefm-1252	257	6	the	the	DET
arjefm-1252	257	7	moderating	moderate	VERB
arjefm-1252	257	8	effects	effect	NOUN
arjefm-1252	257	9	of	of	ADP
arjefm-1252	257	10	family	family	NOUN
arjefm-1252	257	11	business	business	NOUN
arjefm-1252	257	12	on	on	ADP
arjefm-1252	257	13	audit	audit	NOUN
arjefm-1252	257	14	committee	committee	NOUN
arjefm-1252	257	15	diligence	diligence	NOUN
arjefm-1252	257	16	and	and	CCONJ
arjefm-1252	257	17	firm	firm	ADJ
arjefm-1252	257	18	performance	performance	NOUN
arjefm-1252	257	19	;	;	PUNCT
arjefm-1252	257	20	international	international	ADJ
arjefm-1252	257	21	journal	journal	NOUN
arjefm-1252	257	22	of	of	ADP
arjefm-1252	257	23	economics	economic	NOUN
arjefm-1252	257	24	and	and	CCONJ
arjefm-1252	257	25	management	management	NOUN
arjefm-1252	257	26	,	,	PUNCT
arjefm-1252	257	27	14(2	14(2	NUM
arjefm-1252	257	28	)	)	PUNCT
arjefm-1252	257	29	,	,	PUNCT
arjefm-1252	257	30	173–188	173–188	NUM
arjefm-1252	257	31	:	:	PUNCT
arjefm-1252	257	32	retrieved	retrieve	VERB
arjefm-1252	257	33	from	from	ADP
arjefm-1252	257	34	http://www.ijem.upm.edu.my/vol14no2/1.%20moderating%20effectspdf	http://www.ijem.upm.edu.my/vol14no2/1.%20moderating%20effectspdf	PROPN
arjefm-1252	257	35	.	.	PUNCT
arjefm-1252	258	1	keerthana	keerthana	PROPN
arjefm-1252	258	2	,	,	PUNCT
arjefm-1252	258	3	g.	g.	PROPN
arjefm-1252	258	4	;	;	PUNCT
arjefm-1252	258	5	balagobei	balagobei	PROPN
arjefm-1252	258	6	,	,	PUNCT
arjefm-1252	258	7	s.	s.	PROPN
arjefm-1252	258	8	(	(	PUNCT
arjefm-1252	258	9	2022	2022	NUM
arjefm-1252	258	10	)	)	PUNCT
arjefm-1252	258	11	.	.	PUNCT
arjefm-1252	259	1	board	board	NOUN
arjefm-1252	259	2	characteristics	characteristic	NOUN
arjefm-1252	259	3	and	and	CCONJ
arjefm-1252	259	4	financial	financial	ADJ
arjefm-1252	259	5	distress	distress	NOUN
arjefm-1252	259	6	:	:	PUNCT
arjefm-1252	259	7	empirical	empirical	ADJ
arjefm-1252	259	8	evidence	evidence	NOUN
arjefm-1252	259	9	from	from	ADP
arjefm-1252	259	10	sri	sri	PROPN
arjefm-1252	259	11	lanka	lanka	PROPN
arjefm-1252	259	12	.	.	PUNCT
arjefm-1252	260	1	khurshid	khurshid	PROPN
arjefm-1252	260	2	,	,	PUNCT
arjefm-1252	260	3	k.	k.	PROPN
arjefm-1252	260	4	k.	k.	PROPN
arjefm-1252	260	5	,	,	PUNCT
arjefm-1252	260	6	sabir	sabir	PROPN
arjefm-1252	260	7	,	,	PUNCT
arjefm-1252	260	8	m.	m.	NOUN
arjefm-1252	260	9	s.	s.	PROPN
arjefm-1252	260	10	,	,	PUNCT
arjefm-1252	260	11	tahir	tahir	PROPN
arjefm-1252	260	12	,	,	PUNCT
arjefm-1252	260	13	h.	h.	PROPN
arjefm-1252	260	14	t.	t.	PROPN
arjefm-1252	260	15	,	,	PUNCT
arjefm-1252	260	16	&	&	CCONJ
arjefm-1252	260	17	abrar	abrar	PROPN
arjefm-1252	260	18	,	,	PUNCT
arjefm-1252	260	19	a.	a.	NOUN
arjefm-1252	260	20	(	(	PUNCT
arjefm-1252	260	21	2018	2018	NUM
arjefm-1252	260	22	)	)	PUNCT
arjefm-1252	260	23	.	.	PUNCT
arjefm-1252	261	1	impact	impact	NOUN
arjefm-1252	261	2	of	of	ADP
arjefm-1252	261	3	corporate	corporate	ADJ
arjefm-1252	261	4	governance	governance	NOUN
arjefm-1252	261	5	on	on	ADP
arjefm-1252	261	6	the	the	DET
arjefm-1252	261	7	likelihood	likelihood	NOUN
arjefm-1252	261	8	of	of	ADP
arjefm-1252	261	9	financial	financial	ADJ
arjefm-1252	261	10	distress	distress	NOUN
arjefm-1252	261	11	:	:	PUNCT
arjefm-1252	261	12	evidence	evidence	NOUN
arjefm-1252	261	13	from	from	ADP
arjefm-1252	261	14	non	non	ADJ
arjefm-1252	261	15	-	-	ADJ
arjefm-1252	261	16	financial	financial	ADJ
arjefm-1252	261	17	firms	firm	NOUN
arjefm-1252	261	18	of	of	ADP
arjefm-1252	261	19	pakistan	pakistan	PROPN
arjefm-1252	261	20	.	.	PUNCT
arjefm-1252	262	1	pacific	pacific	PROPN
arjefm-1252	262	2	business	business	PROPN
arjefm-1252	262	3	review	review	PROPN
arjefm-1252	262	4	international	international	ADJ
arjefm-1252	262	5	,	,	PUNCT
arjefm-1252	262	6	11(4	11(4	NUM
arjefm-1252	262	7	)	)	PUNCT
arjefm-1252	262	8	,	,	PUNCT
arjefm-1252	262	9	133	133	NUM
arjefm-1252	262	10	-	-	SYM
arjefm-1252	262	11	149	149	NUM
arjefm-1252	262	12	.	.	PUNCT
arjefm-1252	263	1	li	li	PROPN
arjefm-1252	263	2	,	,	PUNCT
arjefm-1252	263	3	z.	z.	PROPN
arjefm-1252	263	4	,	,	PUNCT
arjefm-1252	263	5	crook	crook	NOUN
arjefm-1252	263	6	,	,	PUNCT
arjefm-1252	263	7	j.	j.	PROPN
arjefm-1252	263	8	,	,	PUNCT
arjefm-1252	263	9	andreeva	andreeva	PROPN
arjefm-1252	263	10	,	,	PUNCT
arjefm-1252	263	11	g.	g.	PROPN
arjefm-1252	263	12	,	,	PUNCT
arjefm-1252	263	13	&	&	CCONJ
arjefm-1252	263	14	tang	tang	PROPN
arjefm-1252	263	15	,	,	PUNCT
arjefm-1252	263	16	y.	y.	NOUN
arjefm-1252	263	17	(	(	PUNCT
arjefm-1252	263	18	2021	2021	NUM
arjefm-1252	263	19	)	)	PUNCT
arjefm-1252	263	20	.	.	PUNCT
arjefm-1252	264	1	predicting	predict	VERB
arjefm-1252	264	2	the	the	DET
arjefm-1252	264	3	risk	risk	NOUN
arjefm-1252	264	4	of	of	ADP
arjefm-1252	264	5	financial	financial	ADJ
arjefm-1252	264	6	distress	distress	NOUN
arjefm-1252	264	7	using	use	VERB
arjefm-1252	264	8	corporate	corporate	ADJ
arjefm-1252	264	9	governance	governance	NOUN
arjefm-1252	264	10	measures	measure	NOUN
arjefm-1252	264	11	.	.	PUNCT
arjefm-1252	265	1	pacific	pacific	ADJ
arjefm-1252	265	2	-	-	PUNCT
arjefm-1252	265	3	basin	basin	NOUN
arjefm-1252	265	4	finance	finance	NOUN
arjefm-1252	265	5	journal	journal	NOUN
arjefm-1252	265	6	,	,	PUNCT
arjefm-1252	265	7	68	68	NUM
arjefm-1252	265	8	,	,	PUNCT
arjefm-1252	265	9	101334	101334	NUM
arjefm-1252	265	10	.	.	PUNCT
arjefm-1252	266	1	https://doi.org/10.1016/j.pacfin.2020.101334	https://doi.org/10.1016/j.pacfin.2020.101334	PROPN
arjefm-1252	266	2	maina	maina	PROPN
arjefm-1252	266	3	,	,	PUNCT
arjefm-1252	266	4	s.	s.	PROPN
arjefm-1252	266	5	n.	n.	PROPN
arjefm-1252	266	6	,	,	PUNCT
arjefm-1252	266	7	&	&	CCONJ
arjefm-1252	266	8	omagwa	omagwa	PROPN
arjefm-1252	266	9	,	,	PUNCT
arjefm-1252	266	10	j.	j.	PROPN
arjefm-1252	266	11	(	(	PUNCT
arjefm-1252	266	12	2020	2020	NUM
arjefm-1252	266	13	)	)	PUNCT
arjefm-1252	266	14	.	.	PUNCT
arjefm-1252	267	1	board	board	NOUN
arjefm-1252	267	2	characteristics	characteristic	NOUN
arjefm-1252	267	3	and	and	CCONJ
arjefm-1252	267	4	financial	financial	ADJ
arjefm-1252	267	5	distress	distress	NOUN
arjefm-1252	267	6	of	of	ADP
arjefm-1252	267	7	listed	list	VERB
arjefm-1252	267	8	commercial	commercial	ADJ
arjefm-1252	267	9	banks	bank	NOUN
arjefm-1252	267	10	in	in	ADP
arjefm-1252	267	11	kenya	kenya	PROPN
arjefm-1252	267	12	.	.	PUNCT
arjefm-1252	268	1	iosr	iosr	PROPN
arjefm-1252	268	2	journal	journal	PROPN
arjefm-1252	268	3	of	of	ADP
arjefm-1252	268	4	economics	economic	NOUN
arjefm-1252	268	5	and	and	CCONJ
arjefm-1252	268	6	finance	finance	NOUN
arjefm-1252	268	7	(	(	PUNCT
arjefm-1252	268	8	iosr	iosr	NOUN
arjefm-1252	268	9	-	-	PUNCT
arjefm-1252	268	10	jef	jef	PROPN
arjefm-1252	268	11	)	)	PUNCT
arjefm-1252	268	12	.	.	PUNCT
arjefm-1252	269	1	11(5	11(5	NUM
arjefm-1252	269	2	)	)	PUNCT
arjefm-1252	269	3	.	.	PUNCT
arjefm-1252	270	1	2233	2233	NUM
arjefm-1252	270	2	.	.	PUNCT
arjefm-1252	271	1	www.iosrjournals.org	www.iosrjournals.org	ADJ
arjefm-1252	271	2	.	.	PUNCT
arjefm-1252	271	3	doi	doi	NOUN
arjefm-1252	271	4	:	:	PUNCT
arjefm-1252	271	5	10.9790/5933	10.9790/5933	NUM
arjefm-1252	271	6	-	-	SYM
arjefm-1252	271	7	1105022233	1105022233	NUM
arjefm-1252	271	8	www.iosrjournals.org	www.iosrjournals.org	NUM
arjefm-1252	271	9	22	22	NUM
arjefm-1252	272	1	|	|	NOUN
arjefm-1252	272	2	page	page	NOUN
arjefm-1252	272	3	mohammed	mohammed	PROPN
arjefm-1252	272	4	m.	m.	PROPN
arjefm-1252	272	5	u.	u.	PROPN
arjefm-1252	272	6	&	&	CCONJ
arjefm-1252	272	7	onipe	onipe	PROPN
arjefm-1252	272	8	a.y	a.y	PROPN
arjefm-1252	272	9	.	.	PUNCT
arjefm-1252	272	10	(	(	PUNCT
arjefm-1252	272	11	2023	2023	NUM
arjefm-1252	272	12	)	)	PUNCT
arjefm-1252	272	13	.	.	PUNCT
arjefm-1252	273	1	board	board	NOUN
arjefm-1252	273	2	of	of	ADP
arjefm-1252	273	3	directors	director	NOUN
arjefm-1252	273	4	and	and	CCONJ
arjefm-1252	273	5	bankruptcy	bankruptcy	NOUN
arjefm-1252	273	6	risk	risk	NOUN
arjefm-1252	273	7	using	use	VERB
arjefm-1252	273	8	gmm	gmm	PROPN
arjefm-1252	273	9	approach	approach	NOUN
arjefm-1252	273	10	.	.	PUNCT
arjefm-1252	274	1	applied	apply	VERB
arjefm-1252	274	2	finance	finance	NOUN
arjefm-1252	274	3	and	and	CCONJ
arjefm-1252	274	4	accounting	accounting	NOUN
arjefm-1252	274	5	9(1	9(1	NUM
arjefm-1252	274	6	)	)	PUNCT
arjefm-1252	274	7	,	,	PUNCT
arjefm-1252	274	8	august2023issn2374	august2023issn2374	NOUN
arjefm-1252	274	9	-	-	PUNCT
arjefm-1252	274	10	2410e	2410e	NUM
arjefm-1252	274	11	-	-	PUNCT
arjefm-1252	274	12	issn23742429publishedbyredfamepublishingurl	issn23742429publishedbyredfamepublishingurl	ADJ
arjefm-1252	274	13	:	:	PUNCT
arjefm-1252	274	14	http://afa.redfame.com	http://afa.redfame.com	X
arjefm-1252	274	15	okoye	okoye	PROPN
arjefm-1252	274	16	,	,	PUNCT
arjefm-1252	274	17	n.	n.	PROPN
arjefm-1252	274	18	j.	j.	PROPN
arjefm-1252	274	19	&	&	CCONJ
arjefm-1252	274	20	okoye	okoye	PROPN
arjefm-1252	274	21	p.	p.	PROPN
arjefm-1252	274	22	v.c	v.c	PROPN
arjefm-1252	274	23	.	.	PROPN
arjefm-1252	274	24	(	(	PUNCT
arjefm-1252	274	25	2022	2022	NUM
arjefm-1252	274	26	)	)	PUNCT
arjefm-1252	274	27	.	.	PUNCT
arjefm-1252	275	1	effect	effect	NOUN
arjefm-1252	275	2	of	of	ADP
arjefm-1252	275	3	corporate	corporate	ADJ
arjefm-1252	275	4	governance	governance	NOUN
arjefm-1252	275	5	on	on	ADP
arjefm-1252	275	6	bankruptcy	bankruptcy	NOUN
arjefm-1252	275	7	risk	risk	NOUN
arjefm-1252	275	8	of	of	ADP
arjefm-1252	275	9	deposit	deposit	NOUN
arjefm-1252	275	10	money	money	NOUN
arjefm-1252	275	11	banks	bank	NOUN
arjefm-1252	275	12	in	in	ADP
arjefm-1252	275	13	nigeria	nigeria	PROPN
arjefm-1252	275	14	.	.	PUNCT
arjefm-1252	276	1	research	research	NOUN
arjefm-1252	276	2	journal	journal	PROPN
arjefm-1252	276	3	of	of	ADP
arjefm-1252	276	4	management	management	NOUN
arjefm-1252	276	5	practice	practice	NOUN
arjefm-1252	276	6	.	.	PUNCT
arjefm-1252	277	1	2(12	2(12	NUM
arjefm-1252	277	2	)	)	PUNCT
arjefm-1252	277	3	issn	issn	PROPN
arjefm-1252	277	4	:	:	PUNCT
arjefm-1252	277	5	2782	2782	NUM
arjefm-1252	277	6	-	-	SYM
arjefm-1252	277	7	7674	7674	NUM
arjefm-1252	277	8	(	(	PUNCT
arjefm-1252	277	9	december	december	PROPN
arjefm-1252	277	10	,	,	PUNCT
arjefm-1252	277	11	2022	2022	NUM
arjefm-1252	277	12	)	)	PUNCT
arjefm-1252	277	13	|	|	ADV
arjefm-1252	277	14	www.ijaar.org/rjmp	www.ijaar.org/rjmp	NUM
arjefm-1252	277	15	partha	partha	PROPN
arjefm-1252	277	16	,	,	PUNCT
arjefm-1252	277	17	i.	i.	PROPN
arjefm-1252	277	18	m.	m.	PROPN
arjefm-1252	277	19	b.	b.	PROPN
arjefm-1252	277	20	,	,	PUNCT
arjefm-1252	277	21	widanaputra	widanaputra	PROPN
arjefm-1252	277	22	,	,	PUNCT
arjefm-1252	277	23	a.	a.	NOUN
arjefm-1252	277	24	a.	a.	NOUN
arjefm-1252	277	25	g.	g.	PROPN
arjefm-1252	277	26	p.	p.	PROPN
arjefm-1252	277	27	,	,	PUNCT
arjefm-1252	277	28	ratnadi	ratnadi	NOUN
arjefm-1252	277	29	,	,	PUNCT
arjefm-1252	277	30	n.	n.	PROPN
arjefm-1252	277	31	w.	w.	PROPN
arjefm-1252	277	32	d.	d.	PROPN
arjefm-1252	277	33	,	,	PUNCT
arjefm-1252	277	34	&	&	CCONJ
arjefm-1252	277	35	mimba	mimba	PROPN
arjefm-1252	277	36	,	,	PUNCT
arjefm-1252	277	37	s.	s.	PROPN
arjefm-1252	277	38	p.	p.	PROPN
arjefm-1252	277	39	s.	s.	PROPN
arjefm-1252	277	40	h.	h.	PROPN
arjefm-1252	278	1	(	(	PUNCT
arjefm-1252	278	2	2019	2019	NUM
arjefm-1252	278	3	)	)	PUNCT
arjefm-1252	278	4	.	.	PUNCT
arjefm-1252	279	1	effect	effect	NOUN
arjefm-1252	279	2	of	of	ADP
arjefm-1252	279	3	audit	audit	NOUN
arjefm-1252	279	4	committee	committee	NOUN
arjefm-1252	279	5	characteristics	characteristic	NOUN
arjefm-1252	279	6	on	on	ADP
arjefm-1252	279	7	relationship	relationship	NOUN
arjefm-1252	279	8	between	between	ADP
arjefm-1252	279	9	financial	financial	ADJ
arjefm-1252	279	10	distress	distress	NOUN
arjefm-1252	279	11	and	and	CCONJ
arjefm-1252	279	12	income	income	NOUN
arjefm-1252	279	13	maximization	maximization	NOUN
arjefm-1252	279	14	actions	action	NOUN
arjefm-1252	279	15	.	.	PUNCT
arjefm-1252	280	1	international	international	ADJ
arjefm-1252	280	2	journal	journal	NOUN
arjefm-1252	280	3	of	of	ADP
arjefm-1252	280	4	social	social	ADJ
arjefm-1252	280	5	sciences	science	NOUN
arjefm-1252	280	6	and	and	CCONJ
arjefm-1252	280	7	humanities	humanity	NOUN
arjefm-1252	280	8	,	,	PUNCT
arjefm-1252	280	9	3(3	3(3	NUM
arjefm-1252	280	10	)	)	PUNCT
arjefm-1252	280	11	,	,	PUNCT
arjefm-1252	280	12	28	28	NUM
arjefm-1252	280	13	-	-	SYM
arjefm-1252	280	14	35	35	NUM
arjefm-1252	280	15	.	.	PUNCT
arjefm-1252	281	1	salloum	salloum	NOUN
arjefm-1252	281	2	,	,	PUNCT
arjefm-1252	281	3	g.	g.	PROPN
arjefm-1252	281	4	,	,	PUNCT
arjefm-1252	281	5	azzi	azzi	NOUN
arjefm-1252	281	6	,	,	PUNCT
arjefm-1252	281	7	g.	g.	PROPN
arjefm-1252	281	8	,	,	PUNCT
arjefm-1252	281	9	&	&	CCONJ
arjefm-1252	281	10	gebrayez	gebrayez	PROPN
arjefm-1252	281	11	,	,	PUNCT
arjefm-1252	281	12	e.	e.	PROPN
arjefm-1252	281	13	(	(	PUNCT
arjefm-1252	281	14	2019	2019	NUM
arjefm-1252	281	15	)	)	PUNCT
arjefm-1252	281	16	.	.	PUNCT
arjefm-1252	282	1	audit	audit	NOUN
arjefm-1252	282	2	committee	committee	NOUN
arjefm-1252	282	3	and	and	CCONJ
arjefm-1252	282	4	financial	financial	ADJ
arjefm-1252	282	5	distress	distress	NOUN
arjefm-1252	282	6	in	in	ADP
arjefm-1252	282	7	the	the	DET
arjefm-1252	282	8	middle	middle	PROPN
arjefm-1252	282	9	east	east	PROPN
arjefm-1252	282	10	context	context	NOUN
arjefm-1252	282	11	:	:	PUNCT
arjefm-1252	282	12	evidence	evidence	NOUN
arjefm-1252	282	13	of	of	ADP
arjefm-1252	282	14	the	the	DET
arjefm-1252	282	15	lebanese	lebanese	ADJ
arjefm-1252	282	16	financial	financial	ADJ
arjefm-1252	282	17	institutions	institution	NOUN
arjefm-1252	282	18	.	.	PUNCT
arjefm-1252	283	1	international	international	ADJ
arjefm-1252	283	2	strategic	strategic	ADJ
arjefm-1252	283	3	management	management	NOUN
arjefm-1252	283	4	review	review	NOUN
arjefm-1252	283	5	,	,	PUNCT
arjefm-1252	283	6	2(14	2(14	NUM
arjefm-1252	283	7	)	)	PUNCT
arjefm-1252	283	8	,	,	PUNCT
arjefm-1252	283	9	41	41	NUM
arjefm-1252	283	10	-	-	SYM
arjefm-1252	283	11	47	47	NUM
arjefm-1252	283	12	.	.	PUNCT
arjefm-1252	284	1	stevenson	stevenson	PROPN
arjefm-1252	284	2	,	,	PUNCT
arjefm-1252	284	3	h.	h.	PROPN
arjefm-1252	284	4	,	,	PUNCT
arjefm-1252	284	5	(	(	PUNCT
arjefm-1252	284	6	1998	1998	NUM
arjefm-1252	284	7	)	)	PUNCT
arjefm-1252	284	8	.	.	PUNCT
arjefm-1252	285	1	do	do	VERB
arjefm-1252	285	2	lunch	lunch	NOUN
arjefm-1252	285	3	or	or	CCONJ
arjefm-1252	285	4	be	be	AUX
arjefm-1252	285	5	lunch	lunch	NOUN
arjefm-1252	285	6	.	.	PUNCT
arjefm-1252	286	1	boston	boston	PROPN
arjefm-1252	286	2	:	:	PUNCT
arjefm-1252	286	3	harvard	harvard	PROPN
arjefm-1252	286	4	business	business	PROPN
arjefm-1252	286	5	school	school	PROPN
arjefm-1252	286	6	press	press	NOUN
arjefm-1252	286	7	,	,	PUNCT
arjefm-1252	286	8	http://www.iosrjournals.org/	http://www.iosrjournals.org/	ADJ
arjefm-1252	286	9	https://en.wikipedia.org/wiki/harvard_business_school_press	https://en.wikipedia.org/wiki/harvard_business_school_press	PUNCT