id	sid	tid	token	lemma	pos
arjefm-1271	1	1	american	american	PROPN
arjefm-1271	1	2	research	research	PROPN
arjefm-1271	1	3	journal	journal	PROPN
arjefm-1271	1	4	of	of	ADP
arjefm-1271	1	5	economics	economic	NOUN
arjefm-1271	1	6	,	,	PUNCT
arjefm-1271	1	7	finance	finance	NOUN
arjefm-1271	1	8	and	and	CCONJ
arjefm-1271	1	9	management	management	NOUN
arjefm-1271	1	10	volume	volume	NOUN
arjefm-1271	1	11	13	13	NUM
arjefm-1271	1	12	issue	issue	NOUN
arjefm-1271	1	13	4	4	NUM
arjefm-1271	1	14	,	,	PUNCT
arjefm-1271	1	15	october	october	PROPN
arjefm-1271	1	16	-	-	PUNCT
arjefm-1271	1	17	december	december	PROPN
arjefm-1271	1	18	2025	2025	NUM
arjefm-1271	1	19	issn	issn	NOUN
arjefm-1271	1	20	:	:	PUNCT
arjefm-1271	1	21	2836	2836	NUM
arjefm-1271	1	22	-	-	SYM
arjefm-1271	1	23	9416	9416	NUM
arjefm-1271	1	24	impact	impact	NOUN
arjefm-1271	1	25	factor	factor	NOUN
arjefm-1271	1	26	:	:	PUNCT
arjefm-1271	1	27	6.41	6.41	NUM
arjefm-1271	1	28	journal	journal	NOUN
arjefm-1271	1	29	homepage	homepage	NOUN
arjefm-1271	1	30	:	:	PUNCT
arjefm-1271	1	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	1	32	email	email	NOUN
arjefm-1271	1	33	:	:	PUNCT
arjefm-1271	1	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	1	35	official	official	ADJ
arjefm-1271	1	36	journal	journal	PROPN
arjefm-1271	1	37	of	of	ADP
arjefm-1271	1	38	america	america	PROPN
arjefm-1271	1	39	serial	serial	PROPN
arjefm-1271	1	40	publication	publication	NOUN
arjefm-1271	1	41	american	american	PROPN
arjefm-1271	1	42	research	research	PROPN
arjefm-1271	1	43	journal	journal	PROPN
arjefm-1271	1	44	of	of	ADP
arjefm-1271	1	45	economics	economic	NOUN
arjefm-1271	1	46	,	,	PUNCT
arjefm-1271	1	47	finance	finance	NOUN
arjefm-1271	1	48	and	and	CCONJ
arjefm-1271	1	49	management	management	NOUN
arjefm-1271	1	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	1	51	,	,	PUNCT
arjefm-1271	1	52	email	email	NOUN
arjefm-1271	1	53	:	:	PUNCT
arjefm-1271	2	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	2	2	1	1	NUM
arjefm-1271	3	1	|	|	ADV
arjefm-1271	3	2	p	p	X
arjefm-1271	3	3	a	a	DET
arjefm-1271	3	4	g	g	PROPN
arjefm-1271	3	5	e	e	PROPN
arjefm-1271	3	6	board	board	PROPN
arjefm-1271	3	7	committee	committee	PROPN
arjefm-1271	3	8	and	and	CCONJ
arjefm-1271	3	9	bankruptcy	bankruptcy	NOUN
arjefm-1271	3	10	risk	risk	NOUN
arjefm-1271	3	11	:	:	PUNCT
arjefm-1271	3	12	a	a	DET
arjefm-1271	3	13	study	study	NOUN
arjefm-1271	3	14	of	of	ADP
arjefm-1271	3	15	deposit	deposit	NOUN
arjefm-1271	3	16	money	money	NOUN
arjefm-1271	3	17	banks	bank	NOUN
arjefm-1271	3	18	in	in	ADP
arjefm-1271	3	19	nigeria	nigeria	PROPN
arjefm-1271	3	20	omowumi	omowumi	PROPN
arjefm-1271	3	21	olanike	olanike	PROPN
arjefm-1271	3	22	oshatimi	oshatimi	ADV
arjefm-1271	3	23	,	,	PUNCT
arjefm-1271	3	24	dinatu	dinatu	ADJ
arjefm-1271	3	25	nna	nna	NOUN
arjefm-1271	3	26	alabadan	alabadan	PROPN
arjefm-1271	3	27	and	and	CCONJ
arjefm-1271	3	28	abiloro	abiloro	ADV
arjefm-1271	3	29	rafiyat	rafiyat	VERB
arjefm-1271	3	30	bosede	bosede	PROPN
arjefm-1271	3	31	department	department	PROPN
arjefm-1271	3	32	of	of	ADP
arjefm-1271	3	33	accounting	accounting	PROPN
arjefm-1271	3	34	,	,	PUNCT
arjefm-1271	3	35	federal	federal	ADJ
arjefm-1271	3	36	university	university	NOUN
arjefm-1271	3	37	oye	oye	PROPN
arjefm-1271	3	38	-	-	PUNCT
arjefm-1271	3	39	ekiti	ekiti	PROPN
arjefm-1271	3	40	,	,	PUNCT
arjefm-1271	3	41	ekiti	ekiti	ADJ
arjefm-1271	3	42	state	state	NOUN
arjefm-1271	3	43	email	email	NOUN
arjefm-1271	3	44	:	:	PUNCT
arjefm-1271	3	45	omowumi.oshatimi@fuoye.edu.ng	omowumi.oshatimi@fuoye.edu.ng	ADJ
arjefm-1271	3	46	;	;	PUNCT
arjefm-1271	3	47	dinatu.alabadan@fuoye.edu.ng	dinatu.alabadan@fuoye.edu.ng	NOUN
arjefm-1271	3	48	;	;	PUNCT
arjefm-1271	4	1	bosede.olaniyi@fuoye.edu.ng	bosede.olaniyi@fuoye.edu.ng	ADP
arjefm-1271	4	2	.	.	PUNCT
arjefm-1271	5	1	doi	doi	PROPN
arjefm-1271	5	2	:	:	PUNCT
arjefm-1271	5	3	https://doi.org/10.5281/zenodo.17370304	https://doi.org/10.5281/zenodo.17370304	PROPN
arjefm-1271	5	4	abstract	abstract	NOUN
arjefm-1271	5	5	:	:	PUNCT
arjefm-1271	5	6	this	this	PRON
arjefm-1271	5	7	ascertained	ascertain	VERB
arjefm-1271	5	8	the	the	DET
arjefm-1271	5	9	effect	effect	NOUN
arjefm-1271	5	10	of	of	ADP
arjefm-1271	5	11	board	board	NOUN
arjefm-1271	5	12	committee	committee	PROPN
arjefm-1271	5	13	on	on	ADP
arjefm-1271	5	14	bankruptcy	bankruptcy	NOUN
arjefm-1271	5	15	risk	risk	NOUN
arjefm-1271	5	16	in	in	ADP
arjefm-1271	5	17	deposit	deposit	NOUN
arjefm-1271	5	18	money	money	NOUN
arjefm-1271	5	19	banks	bank	NOUN
arjefm-1271	5	20	in	in	ADP
arjefm-1271	5	21	nigeria	nigeria	PROPN
arjefm-1271	5	22	,	,	PUNCT
arjefm-1271	5	23	using	use	VERB
arjefm-1271	5	24	audit	audit	NOUN
arjefm-1271	5	25	committee	committee	NOUN
arjefm-1271	5	26	independence	independence	NOUN
arjefm-1271	5	27	and	and	CCONJ
arjefm-1271	5	28	board	board	NOUN
arjefm-1271	5	29	gender	gender	NOUN
arjefm-1271	5	30	diversity	diversity	NOUN
arjefm-1271	5	31	,	,	PUNCT
arjefm-1271	5	32	while	while	SCONJ
arjefm-1271	5	33	altman	altman	PROPN
arjefm-1271	5	34	model	model	NOUN
arjefm-1271	5	35	for	for	ADP
arjefm-1271	5	36	bankruptcy	bankruptcy	NOUN
arjefm-1271	5	37	was	be	AUX
arjefm-1271	5	38	employed	employ	VERB
arjefm-1271	5	39	for	for	ADP
arjefm-1271	5	40	bankruptcy	bankruptcy	NOUN
arjefm-1271	5	41	risk	risk	NOUN
arjefm-1271	5	42	.	.	PUNCT
arjefm-1271	6	1	ex	ex	PRON
arjefm-1271	6	2	post	post	X
arjefm-1271	6	3	facto	facto	X
arjefm-1271	6	4	research	research	NOUN
arjefm-1271	6	5	design	design	NOUN
arjefm-1271	6	6	was	be	AUX
arjefm-1271	6	7	adopted	adopt	VERB
arjefm-1271	6	8	for	for	ADP
arjefm-1271	6	9	the	the	DET
arjefm-1271	6	10	study	study	NOUN
arjefm-1271	6	11	.	.	PUNCT
arjefm-1271	7	1	data	datum	NOUN
arjefm-1271	7	2	were	be	AUX
arjefm-1271	7	3	extracted	extract	VERB
arjefm-1271	7	4	from	from	ADP
arjefm-1271	7	5	2012	2012	NUM
arjefm-1271	7	6	to	to	ADP
arjefm-1271	7	7	2024	2024	NUM
arjefm-1271	7	8	from	from	ADP
arjefm-1271	7	9	the	the	DET
arjefm-1271	7	10	audited	audit	VERB
arjefm-1271	7	11	annual	annual	ADJ
arjefm-1271	7	12	reports	report	NOUN
arjefm-1271	7	13	and	and	CCONJ
arjefm-1271	7	14	accounts	account	NOUN
arjefm-1271	7	15	of	of	ADP
arjefm-1271	7	16	the	the	DET
arjefm-1271	7	17	sampled	sample	VERB
arjefm-1271	7	18	deposit	deposit	NOUN
arjefm-1271	7	19	money	money	NOUN
arjefm-1271	7	20	banks	bank	NOUN
arjefm-1271	7	21	in	in	ADP
arjefm-1271	7	22	nigeria	nigeria	PROPN
arjefm-1271	7	23	.	.	PUNCT
arjefm-1271	8	1	from	from	ADP
arjefm-1271	8	2	the	the	DET
arjefm-1271	8	3	analysis	analysis	NOUN
arjefm-1271	8	4	,	,	PUNCT
arjefm-1271	8	5	the	the	DET
arjefm-1271	8	6	study	study	NOUN
arjefm-1271	8	7	show	show	VERB
arjefm-1271	8	8	that	that	SCONJ
arjefm-1271	8	9	audit	audit	NOUN
arjefm-1271	8	10	committee	committee	NOUN
arjefm-1271	8	11	independence	independence	NOUN
arjefm-1271	8	12	had	have	VERB
arjefm-1271	8	13	a	a	DET
arjefm-1271	8	14	positive	positive	ADJ
arjefm-1271	8	15	and	and	CCONJ
arjefm-1271	8	16	significant	significant	ADJ
arjefm-1271	8	17	effect	effect	NOUN
arjefm-1271	8	18	on	on	ADP
arjefm-1271	8	19	bankruptcy	bankruptcy	NOUN
arjefm-1271	8	20	risk	risk	NOUN
arjefm-1271	8	21	for	for	ADP
arjefm-1271	8	22	nigerian	nigerian	ADJ
arjefm-1271	8	23	deposit	deposit	NOUN
arjefm-1271	8	24	money	money	NOUN
arjefm-1271	8	25	banks	bank	NOUN
arjefm-1271	8	26	.	.	PUNCT
arjefm-1271	9	1	the	the	DET
arjefm-1271	9	2	study	study	NOUN
arjefm-1271	9	3	showed	show	VERB
arjefm-1271	9	4	that	that	SCONJ
arjefm-1271	9	5	board	board	NOUN
arjefm-1271	9	6	gender	gender	NOUN
arjefm-1271	9	7	diversity	diversity	NOUN
arjefm-1271	9	8	had	have	VERB
arjefm-1271	9	9	a	a	DET
arjefm-1271	9	10	negative	negative	ADJ
arjefm-1271	9	11	and	and	CCONJ
arjefm-1271	9	12	significant	significant	ADJ
arjefm-1271	9	13	effect	effect	NOUN
arjefm-1271	9	14	on	on	ADP
arjefm-1271	9	15	bankruptcy	bankruptcy	NOUN
arjefm-1271	9	16	risk	risk	NOUN
arjefm-1271	9	17	for	for	ADP
arjefm-1271	9	18	nigerian	nigerian	ADJ
arjefm-1271	9	19	deposit	deposit	NOUN
arjefm-1271	9	20	money	money	NOUN
arjefm-1271	9	21	banks	bank	NOUN
arjefm-1271	9	22	.	.	PUNCT
arjefm-1271	10	1	based	base	VERB
arjefm-1271	10	2	on	on	ADP
arjefm-1271	10	3	the	the	DET
arjefm-1271	10	4	analysis	analysis	NOUN
arjefm-1271	10	5	,	,	PUNCT
arjefm-1271	10	6	the	the	DET
arjefm-1271	10	7	study	study	NOUN
arjefm-1271	10	8	recommended	recommend	VERB
arjefm-1271	10	9	among	among	ADP
arjefm-1271	10	10	others	other	NOUN
arjefm-1271	10	11	that	that	SCONJ
arjefm-1271	10	12	the	the	DET
arjefm-1271	10	13	audit	audit	NOUN
arjefm-1271	10	14	independence	independence	NOUN
arjefm-1271	10	15	should	should	AUX
arjefm-1271	10	16	be	be	AUX
arjefm-1271	10	17	encouraged	encourage	VERB
arjefm-1271	10	18	to	to	PART
arjefm-1271	10	19	create	create	VERB
arjefm-1271	10	20	an	an	DET
arjefm-1271	10	21	avenue	avenue	NOUN
arjefm-1271	10	22	for	for	ADP
arjefm-1271	10	23	mutual	mutual	ADJ
arjefm-1271	10	24	reflection	reflection	NOUN
arjefm-1271	10	25	on	on	ADP
arjefm-1271	10	26	matters	matter	NOUN
arjefm-1271	10	27	that	that	PRON
arjefm-1271	10	28	are	be	AUX
arjefm-1271	10	29	significant	significant	ADJ
arjefm-1271	10	30	to	to	ADP
arjefm-1271	10	31	the	the	DET
arjefm-1271	10	32	banks	bank	NOUN
arjefm-1271	10	33	such	such	ADJ
arjefm-1271	10	34	as	as	SCONJ
arjefm-1271	10	35	straighten	straighten	VERB
arjefm-1271	10	36	their	their	PRON
arjefm-1271	10	37	operations	operation	NOUN
arjefm-1271	10	38	,	,	PUNCT
arjefm-1271	10	39	as	as	ADV
arjefm-1271	10	40	well	well	ADV
arjefm-1271	10	41	preventing	prevent	VERB
arjefm-1271	10	42	it	it	PRON
arjefm-1271	10	43	from	from	ADP
arjefm-1271	10	44	going	go	VERB
arjefm-1271	10	45	bankruptcy	bankruptcy	NOUN
arjefm-1271	10	46	.	.	PUNCT
arjefm-1271	11	1	keywords	keyword	NOUN
arjefm-1271	11	2	:	:	PUNCT
arjefm-1271	11	3	board	board	NOUN
arjefm-1271	11	4	committee	committee	PROPN
arjefm-1271	11	5	,	,	PUNCT
arjefm-1271	11	6	bankruptcy	bankruptcy	NOUN
arjefm-1271	11	7	risk	risk	NOUN
arjefm-1271	11	8	,	,	PUNCT
arjefm-1271	11	9	audit	audit	NOUN
arjefm-1271	11	10	committee	committee	NOUN
arjefm-1271	11	11	independence	independence	NOUN
arjefm-1271	11	12	and	and	CCONJ
arjefm-1271	11	13	board	board	NOUN
arjefm-1271	11	14	gender	gender	NOUN
arjefm-1271	11	15	diversity	diversity	NOUN
arjefm-1271	11	16	.	.	PUNCT
arjefm-1271	12	1	introduction	introduction	NOUN
arjefm-1271	12	2	the	the	DET
arjefm-1271	12	3	gruesome	gruesome	ADJ
arjefm-1271	12	4	impact	impact	NOUN
arjefm-1271	12	5	of	of	ADP
arjefm-1271	12	6	ill	ill	ADJ
arjefm-1271	12	7	health	health	NOUN
arjefm-1271	12	8	in	in	ADP
arjefm-1271	12	9	the	the	DET
arjefm-1271	12	10	banking	banking	NOUN
arjefm-1271	12	11	sector	sector	NOUN
arjefm-1271	12	12	has	have	AUX
arjefm-1271	12	13	affected	affect	VERB
arjefm-1271	12	14	almost	almost	ADV
arjefm-1271	12	15	all	all	DET
arjefm-1271	12	16	facets	facet	NOUN
arjefm-1271	12	17	of	of	ADP
arjefm-1271	12	18	the	the	DET
arjefm-1271	12	19	society	society	NOUN
arjefm-1271	12	20	the	the	DET
arjefm-1271	12	21	government	government	NOUN
arjefm-1271	12	22	,	,	PUNCT
arjefm-1271	12	23	regulatory	regulatory	ADJ
arjefm-1271	12	24	authorities	authority	NOUN
arjefm-1271	12	25	,	,	PUNCT
arjefm-1271	12	26	creditors	creditor	NOUN
arjefm-1271	12	27	,	,	PUNCT
arjefm-1271	12	28	equity	equity	NOUN
arjefm-1271	12	29	investors	investor	NOUN
arjefm-1271	12	30	,	,	PUNCT
arjefm-1271	12	31	the	the	DET
arjefm-1271	12	32	bankers	banker	NOUN
arjefm-1271	12	33	as	as	ADV
arjefm-1271	12	34	well	well	ADV
arjefm-1271	12	35	as	as	ADP
arjefm-1271	12	36	the	the	DET
arjefm-1271	12	37	general	general	ADJ
arjefm-1271	12	38	public	public	NOUN
arjefm-1271	12	39	.	.	PUNCT
arjefm-1271	13	1	bankruptcy	bankruptcy	NOUN
arjefm-1271	13	2	risk	risk	NOUN
arjefm-1271	13	3	(	(	PUNCT
arjefm-1271	13	4	br	br	NOUN
arjefm-1271	13	5	)	)	PUNCT
arjefm-1271	13	6	,	,	PUNCT
arjefm-1271	13	7	sometimes	sometimes	ADV
arjefm-1271	13	8	,	,	PUNCT
arjefm-1271	13	9	also	also	ADV
arjefm-1271	13	10	known	know	VERB
arjefm-1271	13	11	as	as	ADP
arjefm-1271	13	12	bankruptcy	bankruptcy	NOUN
arjefm-1271	13	13	likelihood	likelihood	NOUN
arjefm-1271	13	14	,	,	PUNCT
arjefm-1271	13	15	or	or	CCONJ
arjefm-1271	13	16	financial	financial	ADJ
arjefm-1271	13	17	distress	distress	NOUN
arjefm-1271	13	18	likelihood	likelihood	NOUN
arjefm-1271	13	19	,	,	PUNCT
arjefm-1271	13	20	is	be	AUX
arjefm-1271	13	21	a	a	DET
arjefm-1271	13	22	source	source	NOUN
arjefm-1271	13	23	of	of	ADP
arjefm-1271	13	24	concern	concern	NOUN
arjefm-1271	13	25	to	to	ADP
arjefm-1271	13	26	corporate	corporate	ADJ
arjefm-1271	13	27	shareholders	shareholder	NOUN
arjefm-1271	13	28	,	,	PUNCT
arjefm-1271	13	29	boards	board	NOUN
arjefm-1271	13	30	,	,	PUNCT
arjefm-1271	13	31	creditors	creditor	NOUN
arjefm-1271	13	32	(	(	PUNCT
arjefm-1271	13	33	lenders	lender	NOUN
arjefm-1271	13	34	)	)	PUNCT
arjefm-1271	13	35	,	,	PUNCT
arjefm-1271	13	36	market	market	NOUN
arjefm-1271	13	37	participants	participant	NOUN
arjefm-1271	13	38	,	,	PUNCT
arjefm-1271	13	39	scholars	scholar	NOUN
arjefm-1271	13	40	and	and	CCONJ
arjefm-1271	13	41	regulators	regulator	NOUN
arjefm-1271	13	42	in	in	ADP
arjefm-1271	13	43	recent	recent	ADJ
arjefm-1271	13	44	time	time	NOUN
arjefm-1271	13	45	.	.	PUNCT
arjefm-1271	14	1	furthermore	furthermore	ADV
arjefm-1271	14	2	,	,	PUNCT
arjefm-1271	14	3	there	there	PRON
arjefm-1271	14	4	are	be	VERB
arjefm-1271	14	5	growing	grow	VERB
arjefm-1271	14	6	concerns	concern	NOUN
arjefm-1271	14	7	about	about	ADP
arjefm-1271	14	8	firms	firm	NOUN
arjefm-1271	14	9	titling	title	VERB
arjefm-1271	14	10	toward	toward	ADP
arjefm-1271	14	11	bankruptcy	bankruptcy	NOUN
arjefm-1271	14	12	and	and	CCONJ
arjefm-1271	14	13	many	many	ADJ
arjefm-1271	14	14	factors	factor	NOUN
arjefm-1271	14	15	have	have	AUX
arjefm-1271	14	16	been	be	AUX
arjefm-1271	14	17	traced	trace	VERB
arjefm-1271	14	18	to	to	PART
arjefm-1271	14	19	be	be	AUX
arjefm-1271	14	20	responsible	responsible	ADJ
arjefm-1271	14	21	for	for	ADP
arjefm-1271	14	22	this	this	DET
arjefm-1271	14	23	scenario	scenario	NOUN
arjefm-1271	14	24	(	(	PUNCT
arjefm-1271	14	25	mohammed	mohammed	PROPN
arjefm-1271	14	26	&	&	CCONJ
arjefm-1271	14	27	onipe	onipe	PROPN
arjefm-1271	14	28	,	,	PUNCT
arjefm-1271	14	29	2023	2023	NUM
arjefm-1271	14	30	)	)	PUNCT
arjefm-1271	14	31	.	.	PUNCT
arjefm-1271	15	1	however	however	ADV
arjefm-1271	15	2	,	,	PUNCT
arjefm-1271	15	3	these	these	DET
arjefm-1271	15	4	concerns	concern	NOUN
arjefm-1271	15	5	continue	continue	VERB
arjefm-1271	15	6	to	to	PART
arjefm-1271	15	7	generate	generate	VERB
arjefm-1271	15	8	more	more	ADV
arjefm-1271	15	9	inconclusive	inconclusive	ADJ
arjefm-1271	15	10	findings	finding	NOUN
arjefm-1271	15	11	and	and	CCONJ
arjefm-1271	15	12	therefore	therefore	ADV
arjefm-1271	15	13	creating	create	VERB
arjefm-1271	15	14	room	room	NOUN
arjefm-1271	15	15	for	for	ADP
arjefm-1271	15	16	more	more	ADJ
arjefm-1271	15	17	research	research	NOUN
arjefm-1271	15	18	in	in	ADP
arjefm-1271	15	19	the	the	DET
arjefm-1271	15	20	area	area	NOUN
arjefm-1271	15	21	.	.	PUNCT
arjefm-1271	16	1	prior	prior	ADJ
arjefm-1271	16	2	studies	study	NOUN
arjefm-1271	16	3	have	have	AUX
arjefm-1271	16	4	mainly	mainly	ADV
arjefm-1271	16	5	utilized	utilize	VERB
arjefm-1271	16	6	ordinary	ordinary	ADJ
arjefm-1271	16	7	least	least	ADV
arjefm-1271	16	8	square	square	ADJ
arjefm-1271	16	9	,	,	PUNCT
arjefm-1271	16	10	fixed	fixed	ADJ
arjefm-1271	16	11	or	or	CCONJ
arjefm-1271	16	12	random	random	ADJ
arjefm-1271	16	13	effects	effect	NOUN
arjefm-1271	16	14	;	;	PUNCT
arjefm-1271	16	15	these	these	DET
arjefm-1271	16	16	techniques	technique	NOUN
arjefm-1271	16	17	despite	despite	SCONJ
arjefm-1271	16	18	offering	offer	VERB
arjefm-1271	16	19	certain	certain	ADJ
arjefm-1271	16	20	advantages	advantage	NOUN
arjefm-1271	16	21	are	be	AUX
arjefm-1271	16	22	weak	weak	ADJ
arjefm-1271	16	23	in	in	ADP
arjefm-1271	16	24	the	the	DET
arjefm-1271	16	25	presence	presence	NOUN
arjefm-1271	16	26	of	of	ADP
arjefm-1271	16	27	endogenous	endogenous	ADJ
arjefm-1271	16	28	variables	variable	NOUN
arjefm-1271	16	29	that	that	PRON
arjefm-1271	16	30	can	can	AUX
arjefm-1271	16	31	lead	lead	VERB
arjefm-1271	16	32	to	to	ADP
arjefm-1271	16	33	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	16	34	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1271	16	35	mailto:omowumi.oshatimi@fuoye.edu.ng	mailto:omowumi.oshatimi@fuoye.edu.ng	PROPN
arjefm-1271	16	36	mailto:dinatu.alabadan@fuoye.edu.ng	mailto:dinatu.alabadan@fuoye.edu.ng	PROPN
arjefm-1271	16	37	mailto:bosede.olaniyi@fuoye.edu.ng	mailto:bosede.olaniyi@fuoye.edu.ng	NUM
arjefm-1271	16	38	american	american	ADJ
arjefm-1271	16	39	research	research	NOUN
arjefm-1271	16	40	journal	journal	NOUN
arjefm-1271	16	41	of	of	ADP
arjefm-1271	16	42	economics	economic	NOUN
arjefm-1271	16	43	,	,	PUNCT
arjefm-1271	16	44	finance	finance	NOUN
arjefm-1271	16	45	and	and	CCONJ
arjefm-1271	16	46	management	management	NOUN
arjefm-1271	16	47	volume	volume	NOUN
arjefm-1271	16	48	13	13	NUM
arjefm-1271	16	49	issue	issue	NOUN
arjefm-1271	16	50	4	4	NUM
arjefm-1271	16	51	,	,	PUNCT
arjefm-1271	16	52	october	october	PROPN
arjefm-1271	16	53	-	-	PUNCT
arjefm-1271	16	54	december	december	PROPN
arjefm-1271	16	55	2025	2025	NUM
arjefm-1271	16	56	issn	issn	NOUN
arjefm-1271	16	57	:	:	PUNCT
arjefm-1271	16	58	2836	2836	NUM
arjefm-1271	16	59	-	-	SYM
arjefm-1271	16	60	9416	9416	NUM
arjefm-1271	16	61	impact	impact	NOUN
arjefm-1271	16	62	factor	factor	NOUN
arjefm-1271	16	63	:	:	PUNCT
arjefm-1271	16	64	6.41	6.41	NUM
arjefm-1271	16	65	journal	journal	NOUN
arjefm-1271	16	66	homepage	homepage	NOUN
arjefm-1271	16	67	:	:	PUNCT
arjefm-1271	16	68	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	16	69	email	email	NOUN
arjefm-1271	16	70	:	:	PUNCT
arjefm-1271	16	71	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	16	72	official	official	ADJ
arjefm-1271	16	73	journal	journal	PROPN
arjefm-1271	16	74	of	of	ADP
arjefm-1271	16	75	america	america	PROPN
arjefm-1271	16	76	serial	serial	PROPN
arjefm-1271	16	77	publication	publication	NOUN
arjefm-1271	16	78	american	american	PROPN
arjefm-1271	16	79	research	research	PROPN
arjefm-1271	16	80	journal	journal	PROPN
arjefm-1271	16	81	of	of	ADP
arjefm-1271	16	82	economics	economic	NOUN
arjefm-1271	16	83	,	,	PUNCT
arjefm-1271	16	84	finance	finance	NOUN
arjefm-1271	16	85	and	and	CCONJ
arjefm-1271	16	86	management	management	NOUN
arjefm-1271	16	87	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	16	88	,	,	PUNCT
arjefm-1271	16	89	email	email	NOUN
arjefm-1271	16	90	:	:	PUNCT
arjefm-1271	16	91	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	17	1	2	2	NUM
arjefm-1271	18	1	|	|	ADV
arjefm-1271	18	2	p	p	X
arjefm-1271	18	3	a	a	DET
arjefm-1271	18	4	g	g	NOUN
arjefm-1271	18	5	e	e	NOUN
arjefm-1271	18	6	biased	biased	ADJ
arjefm-1271	18	7	and	and	CCONJ
arjefm-1271	18	8	inconsistent	inconsistent	ADJ
arjefm-1271	18	9	estimates	estimate	NOUN
arjefm-1271	18	10	.	.	PUNCT
arjefm-1271	19	1	in	in	ADP
arjefm-1271	19	2	addition	addition	NOUN
arjefm-1271	19	3	,	,	PUNCT
arjefm-1271	19	4	prior	prior	ADJ
arjefm-1271	19	5	studies	study	NOUN
arjefm-1271	19	6	on	on	ADP
arjefm-1271	19	7	the	the	DET
arjefm-1271	19	8	bankruptcy	bankruptcy	NOUN
arjefm-1271	19	9	prediction	prediction	NOUN
arjefm-1271	19	10	were	be	AUX
arjefm-1271	19	11	carried	carry	VERB
arjefm-1271	19	12	out	out	ADP
arjefm-1271	19	13	both	both	CCONJ
arjefm-1271	19	14	locally	locally	ADV
arjefm-1271	19	15	and	and	CCONJ
arjefm-1271	19	16	internationally	internationally	ADV
arjefm-1271	19	17	using	use	VERB
arjefm-1271	19	18	altman	altman	PROPN
arjefm-1271	19	19	z	z	PROPN
arjefm-1271	19	20	score	score	PROPN
arjefm-1271	19	21	model	model	NOUN
arjefm-1271	19	22	.	.	PUNCT
arjefm-1271	20	1	in	in	ADP
arjefm-1271	20	2	foreign	foreign	ADJ
arjefm-1271	20	3	countries	country	NOUN
arjefm-1271	20	4	;	;	PUNCT
arjefm-1271	20	5	begum	begum	PROPN
arjefm-1271	20	6	,	,	PUNCT
arjefm-1271	20	7	sarker	sarker	NOUN
arjefm-1271	20	8	and	and	CCONJ
arjefm-1271	20	9	nahar	nahar	PROPN
arjefm-1271	20	10	(	(	PUNCT
arjefm-1271	20	11	2023	2023	NUM
arjefm-1271	20	12	)	)	PUNCT
arjefm-1271	20	13	;	;	PUNCT
arjefm-1271	20	14	khiem	khiem	NOUN
arjefm-1271	20	15	(	(	PUNCT
arjefm-1271	20	16	2022	2022	NUM
arjefm-1271	20	17	)	)	PUNCT
arjefm-1271	20	18	;	;	PUNCT
arjefm-1271	20	19	handriani	handriani	PROPN
arjefm-1271	20	20	et	et	PROPN
arjefm-1271	20	21	al	al	PROPN
arjefm-1271	20	22	.	.	PROPN
arjefm-1271	20	23	(	(	PUNCT
arjefm-1271	20	24	2021	2021	NUM
arjefm-1271	20	25	)	)	PUNCT
arjefm-1271	20	26	and	and	CCONJ
arjefm-1271	20	27	safrida	safrida	PROPN
arjefm-1271	20	28	et	et	PROPN
arjefm-1271	20	29	al	al	PROPN
arjefm-1271	20	30	.	.	PROPN
arjefm-1271	20	31	(	(	PUNCT
arjefm-1271	20	32	2021	2021	NUM
arjefm-1271	20	33	)	)	PUNCT
arjefm-1271	20	34	tested	test	VERB
arjefm-1271	20	35	the	the	DET
arjefm-1271	20	36	effect	effect	NOUN
arjefm-1271	20	37	of	of	ADP
arjefm-1271	20	38	corporate	corporate	ADJ
arjefm-1271	20	39	governance	governance	NOUN
arjefm-1271	20	40	on	on	ADP
arjefm-1271	20	41	bankruptcy	bankruptcy	NOUN
arjefm-1271	20	42	prediction	prediction	NOUN
arjefm-1271	20	43	risk	risk	NOUN
arjefm-1271	20	44	.	.	PUNCT
arjefm-1271	21	1	a	a	DET
arjefm-1271	21	2	review	review	NOUN
arjefm-1271	21	3	of	of	ADP
arjefm-1271	21	4	several	several	ADJ
arjefm-1271	21	5	empirical	empirical	ADJ
arjefm-1271	21	6	studies	study	NOUN
arjefm-1271	21	7	from	from	ADP
arjefm-1271	21	8	continents	continent	NOUN
arjefm-1271	21	9	in	in	ADP
arjefm-1271	21	10	the	the	DET
arjefm-1271	21	11	world	world	NOUN
arjefm-1271	21	12	shows	show	VERB
arjefm-1271	21	13	different	different	ADJ
arjefm-1271	21	14	results	result	NOUN
arjefm-1271	21	15	.	.	PUNCT
arjefm-1271	22	1	the	the	DET
arjefm-1271	22	2	prior	prior	ADJ
arjefm-1271	22	3	literature	literature	NOUN
arjefm-1271	22	4	ended	end	VERB
arjefm-1271	22	5	their	their	PRON
arjefm-1271	22	6	financial	financial	ADJ
arjefm-1271	22	7	data	datum	NOUN
arjefm-1271	22	8	in	in	ADP
arjefm-1271	22	9	2022	2022	NUM
arjefm-1271	22	10	,	,	PUNCT
arjefm-1271	22	11	this	this	DET
arjefm-1271	22	12	present	present	ADJ
arjefm-1271	22	13	study	study	NOUN
arjefm-1271	22	14	seek	seek	VERB
arjefm-1271	22	15	to	to	PART
arjefm-1271	22	16	improve	improve	VERB
arjefm-1271	22	17	the	the	DET
arjefm-1271	22	18	existing	exist	VERB
arjefm-1271	22	19	study	study	NOUN
arjefm-1271	22	20	to	to	ADP
arjefm-1271	22	21	2024	2024	NUM
arjefm-1271	22	22	.	.	PUNCT
arjefm-1271	23	1	the	the	DET
arjefm-1271	23	2	study	study	NOUN
arjefm-1271	23	3	therefore	therefore	ADV
arjefm-1271	23	4	,	,	PUNCT
arjefm-1271	23	5	assesses	assess	VERB
arjefm-1271	23	6	the	the	DET
arjefm-1271	23	7	effect	effect	NOUN
arjefm-1271	23	8	of	of	ADP
arjefm-1271	23	9	board	board	NOUN
arjefm-1271	23	10	committee	committee	PROPN
arjefm-1271	23	11	on	on	ADP
arjefm-1271	23	12	bankruptcy	bankruptcy	NOUN
arjefm-1271	23	13	risk	risk	NOUN
arjefm-1271	23	14	in	in	ADP
arjefm-1271	23	15	deposit	deposit	NOUN
arjefm-1271	23	16	money	money	NOUN
arjefm-1271	23	17	banks	bank	NOUN
arjefm-1271	23	18	in	in	ADP
arjefm-1271	23	19	nigeria	nigeria	PROPN
arjefm-1271	23	20	form	form	VERB
arjefm-1271	23	21	2012	2012	NUM
arjefm-1271	23	22	to	to	ADP
arjefm-1271	23	23	2024	2024	NUM
arjefm-1271	23	24	.	.	PUNCT
arjefm-1271	24	1	specifically	specifically	ADV
arjefm-1271	24	2	,	,	PUNCT
arjefm-1271	24	3	the	the	DET
arjefm-1271	24	4	study	study	NOUN
arjefm-1271	24	5	sought	seek	VERB
arjefm-1271	24	6	to	to	PART
arjefm-1271	24	7	ascertain	ascertain	VERB
arjefm-1271	24	8	the	the	DET
arjefm-1271	24	9	effect	effect	NOUN
arjefm-1271	24	10	of	of	ADP
arjefm-1271	24	11	audit	audit	NOUN
arjefm-1271	24	12	committee	committee	NOUN
arjefm-1271	24	13	independence	independence	NOUN
arjefm-1271	24	14	and	and	CCONJ
arjefm-1271	24	15	board	board	NOUN
arjefm-1271	24	16	gender	gender	NOUN
arjefm-1271	24	17	diversity	diversity	NOUN
arjefm-1271	24	18	on	on	ADP
arjefm-1271	24	19	bankruptcy	bankruptcy	NOUN
arjefm-1271	24	20	risk	risk	NOUN
arjefm-1271	24	21	of	of	ADP
arjefm-1271	24	22	deposit	deposit	NOUN
arjefm-1271	24	23	money	money	NOUN
arjefm-1271	24	24	banks	bank	NOUN
arjefm-1271	24	25	in	in	ADP
arjefm-1271	24	26	nigeria	nigeria	PROPN
arjefm-1271	24	27	.	.	PUNCT
arjefm-1271	25	1	review	review	NOUN
arjefm-1271	25	2	of	of	ADP
arjefm-1271	25	3	related	related	ADJ
arjefm-1271	25	4	literature	literature	PROPN
arjefm-1271	25	5	board	board	PROPN
arjefm-1271	25	6	committee	committee	PROPN
arjefm-1271	25	7	characteristics	characteristic	NOUN
arjefm-1271	25	8	refer	refer	VERB
arjefm-1271	25	9	to	to	ADP
arjefm-1271	25	10	features	feature	NOUN
arjefm-1271	25	11	of	of	ADP
arjefm-1271	25	12	corporate	corporate	ADJ
arjefm-1271	25	13	boards	board	NOUN
arjefm-1271	25	14	that	that	PRON
arjefm-1271	25	15	are	be	AUX
arjefm-1271	25	16	tasked	task	VERB
arjefm-1271	25	17	with	with	ADP
arjefm-1271	25	18	overall	overall	ADJ
arjefm-1271	25	19	management	management	NOUN
arjefm-1271	25	20	of	of	ADP
arjefm-1271	25	21	the	the	DET
arjefm-1271	25	22	firms	firm	NOUN
arjefm-1271	25	23	.	.	PUNCT
arjefm-1271	26	1	some	some	DET
arjefm-1271	26	2	other	other	ADJ
arjefm-1271	26	3	studies	study	NOUN
arjefm-1271	26	4	marwa	marwa	PROPN
arjefm-1271	26	5	et	et	PROPN
arjefm-1271	26	6	al	al	PROPN
arjefm-1271	26	7	.	.	PROPN
arjefm-1271	27	1	(	(	PUNCT
arjefm-1271	27	2	2017	2017	NUM
arjefm-1271	27	3	)	)	PUNCT
arjefm-1271	27	4	refer	refer	VERB
arjefm-1271	27	5	or	or	CCONJ
arjefm-1271	27	6	attribute	attribute	VERB
arjefm-1271	27	7	these	these	DET
arjefm-1271	27	8	characteristics	characteristic	NOUN
arjefm-1271	27	9	to	to	ADP
arjefm-1271	27	10	the	the	DET
arjefm-1271	27	11	concept	concept	NOUN
arjefm-1271	27	12	of	of	ADP
arjefm-1271	27	13	corporate	corporate	ADJ
arjefm-1271	27	14	governance	governance	NOUN
arjefm-1271	27	15	.	.	PUNCT
arjefm-1271	28	1	the	the	DET
arjefm-1271	28	2	success	success	NOUN
arjefm-1271	28	3	or	or	CCONJ
arjefm-1271	28	4	collapse	collapse	NOUN
arjefm-1271	28	5	of	of	ADP
arjefm-1271	28	6	firms	firm	NOUN
arjefm-1271	28	7	is	be	AUX
arjefm-1271	28	8	thus	thus	ADV
arjefm-1271	28	9	associated	associate	VERB
arjefm-1271	28	10	with	with	ADP
arjefm-1271	28	11	the	the	DET
arjefm-1271	28	12	role	role	NOUN
arjefm-1271	28	13	acted	act	VERB
arjefm-1271	28	14	by	by	ADP
arjefm-1271	28	15	the	the	DET
arjefm-1271	28	16	management	management	NOUN
arjefm-1271	28	17	and	and	CCONJ
arjefm-1271	28	18	firm	firm	ADJ
arjefm-1271	28	19	governance	governance	NOUN
arjefm-1271	28	20	as	as	ADP
arjefm-1271	28	21	a	a	DET
arjefm-1271	28	22	process	process	NOUN
arjefm-1271	28	23	.	.	PUNCT
arjefm-1271	29	1	while	while	SCONJ
arjefm-1271	29	2	studies	study	NOUN
arjefm-1271	29	3	,	,	PUNCT
arjefm-1271	29	4	(	(	PUNCT
arjefm-1271	29	5	modest	modest	ADJ
arjefm-1271	29	6	&	&	CCONJ
arjefm-1271	29	7	khaled	khaled	PROPN
arjefm-1271	29	8	2020	2020	NUM
arjefm-1271	29	9	)	)	PUNCT
arjefm-1271	29	10	consider	consider	VERB
arjefm-1271	29	11	a	a	DET
arjefm-1271	29	12	broad	broad	ADJ
arjefm-1271	29	13	variety	variety	NOUN
arjefm-1271	29	14	of	of	ADP
arjefm-1271	29	15	matters	matter	NOUN
arjefm-1271	29	16	in	in	ADP
arjefm-1271	29	17	corporate	corporate	ADJ
arjefm-1271	29	18	management	management	NOUN
arjefm-1271	29	19	,	,	PUNCT
arjefm-1271	29	20	some	some	DET
arjefm-1271	29	21	process	process	NOUN
arjefm-1271	29	22	such	such	ADJ
arjefm-1271	29	23	as	as	ADP
arjefm-1271	29	24	exposes	expose	NOUN
arjefm-1271	29	25	,	,	PUNCT
arjefm-1271	29	26	rights	right	NOUN
arjefm-1271	29	27	of	of	ADP
arjefm-1271	29	28	voting	voting	NOUN
arjefm-1271	29	29	,	,	PUNCT
arjefm-1271	29	30	rules	rule	NOUN
arjefm-1271	29	31	among	among	ADP
arjefm-1271	29	32	others	other	NOUN
arjefm-1271	29	33	since	since	SCONJ
arjefm-1271	29	34	audit	audit	NOUN
arjefm-1271	29	35	committee	committee	NOUN
arjefm-1271	29	36	independence	independence	NOUN
arjefm-1271	29	37	can	can	AUX
arjefm-1271	29	38	strengthen	strengthen	VERB
arjefm-1271	29	39	internal	internal	ADJ
arjefm-1271	29	40	control	control	NOUN
arjefm-1271	29	41	systems	system	NOUN
arjefm-1271	29	42	,	,	PUNCT
arjefm-1271	29	43	audit	audit	NOUN
arjefm-1271	29	44	procedures	procedure	NOUN
arjefm-1271	29	45	may	may	AUX
arjefm-1271	29	46	increase	increase	VERB
arjefm-1271	29	47	and	and	CCONJ
arjefm-1271	29	48	thus	thus	ADV
arjefm-1271	29	49	audit	audit	NOUN
arjefm-1271	29	50	fees	fee	NOUN
arjefm-1271	29	51	will	will	AUX
arjefm-1271	29	52	decrease	decrease	VERB
arjefm-1271	29	53	(	(	PUNCT
arjefm-1271	29	54	ohidoa	ohidoa	NOUN
arjefm-1271	29	55	&	&	CCONJ
arjefm-1271	29	56	okun	okun	ADJ
arjefm-1271	29	57	,	,	PUNCT
arjefm-1271	29	58	2018	2018	NUM
arjefm-1271	29	59	)	)	PUNCT
arjefm-1271	29	60	.	.	PUNCT
arjefm-1271	30	1	the	the	DET
arjefm-1271	30	2	auditors	auditor	NOUN
arjefm-1271	30	3	discovered	discover	VERB
arjefm-1271	30	4	that	that	SCONJ
arjefm-1271	30	5	in	in	ADP
arjefm-1271	30	6	the	the	DET
arjefm-1271	30	7	uk	uk	PROPN
arjefm-1271	30	8	,	,	PUNCT
arjefm-1271	30	9	the	the	DET
arjefm-1271	30	10	existence	existence	NOUN
arjefm-1271	30	11	of	of	ADP
arjefm-1271	30	12	audit	audit	NOUN
arjefm-1271	30	13	committee	committee	NOUN
arjefm-1271	30	14	independence	independence	NOUN
arjefm-1271	30	15	has	have	VERB
arjefm-1271	30	16	a	a	DET
arjefm-1271	30	17	positive	positive	ADJ
arjefm-1271	30	18	and	and	CCONJ
arjefm-1271	30	19	significant	significant	ADJ
arjefm-1271	30	20	effect	effect	NOUN
arjefm-1271	30	21	on	on	ADP
arjefm-1271	30	22	audit	audit	NOUN
arjefm-1271	30	23	fees	fee	NOUN
arjefm-1271	30	24	;	;	PUNCT
arjefm-1271	30	25	in	in	ADP
arjefm-1271	30	26	contrast	contrast	NOUN
arjefm-1271	30	27	,	,	PUNCT
arjefm-1271	30	28	ho	ho	PROPN
arjefm-1271	30	29	and	and	CCONJ
arjefm-1271	30	30	hutchinson	hutchinson	PROPN
arjefm-1271	30	31	(	(	PUNCT
arjefm-1271	30	32	2010	2010	NUM
arjefm-1271	30	33	)	)	PUNCT
arjefm-1271	30	34	,	,	PUNCT
arjefm-1271	30	35	find	find	VERB
arjefm-1271	30	36	that	that	SCONJ
arjefm-1271	30	37	in	in	ADP
arjefm-1271	30	38	hongkong	hongkong	PROPN
arjefm-1271	30	39	,	,	PUNCT
arjefm-1271	30	40	auditors	auditor	NOUN
arjefm-1271	30	41	expect	expect	VERB
arjefm-1271	30	42	that	that	SCONJ
arjefm-1271	30	43	the	the	DET
arjefm-1271	30	44	presence	presence	NOUN
arjefm-1271	30	45	of	of	ADP
arjefm-1271	30	46	audit	audit	NOUN
arjefm-1271	30	47	committee	committee	NOUN
arjefm-1271	30	48	independence	independence	NOUN
arjefm-1271	30	49	lower	low	ADJ
arjefm-1271	30	50	audit	audit	NOUN
arjefm-1271	30	51	risk	risk	NOUN
arjefm-1271	30	52	,	,	PUNCT
arjefm-1271	30	53	thereby	thereby	ADV
arjefm-1271	30	54	leading	lead	VERB
arjefm-1271	30	55	to	to	ADP
arjefm-1271	30	56	lower	low	ADJ
arjefm-1271	30	57	audit	audit	NOUN
arjefm-1271	30	58	fee	fee	NOUN
arjefm-1271	30	59	charged	charge	VERB
arjefm-1271	30	60	.	.	PUNCT
arjefm-1271	31	1	finally	finally	ADV
arjefm-1271	31	2	,	,	PUNCT
arjefm-1271	31	3	it	it	PRON
arjefm-1271	31	4	can	can	AUX
arjefm-1271	31	5	be	be	AUX
arjefm-1271	31	6	argued	argue	VERB
arjefm-1271	31	7	that	that	SCONJ
arjefm-1271	31	8	each	each	DET
arjefm-1271	31	9	industry	industry	NOUN
arjefm-1271	31	10	has	have	VERB
arjefm-1271	31	11	its	its	PRON
arjefm-1271	31	12	own	own	ADJ
arjefm-1271	31	13	peculiar	peculiar	ADJ
arjefm-1271	31	14	characteristics	characteristic	NOUN
arjefm-1271	31	15	and	and	CCONJ
arjefm-1271	31	16	this	this	PRON
arjefm-1271	31	17	might	might	AUX
arjefm-1271	31	18	dictate	dictate	VERB
arjefm-1271	31	19	the	the	DET
arjefm-1271	31	20	audit	audit	NOUN
arjefm-1271	31	21	style	style	NOUN
arjefm-1271	31	22	and	and	CCONJ
arjefm-1271	31	23	audit	audit	NOUN
arjefm-1271	31	24	approach	approach	NOUN
arjefm-1271	31	25	which	which	PRON
arjefm-1271	31	26	could	could	AUX
arjefm-1271	31	27	invariably	invariably	ADV
arjefm-1271	31	28	impinge	impinge	VERB
arjefm-1271	31	29	on	on	ADP
arjefm-1271	31	30	the	the	DET
arjefm-1271	31	31	annual	annual	ADJ
arjefm-1271	31	32	fee	fee	NOUN
arjefm-1271	31	33	charge	charge	NOUN
arjefm-1271	31	34	by	by	ADP
arjefm-1271	31	35	the	the	DET
arjefm-1271	31	36	auditor	auditor	NOUN
arjefm-1271	31	37	.	.	PUNCT
arjefm-1271	32	1	auditors	auditor	NOUN
arjefm-1271	32	2	take	take	VERB
arjefm-1271	32	3	different	different	ADJ
arjefm-1271	32	4	audit	audit	NOUN
arjefm-1271	32	5	procedures	procedure	NOUN
arjefm-1271	32	6	for	for	ADP
arjefm-1271	32	7	different	different	ADJ
arjefm-1271	32	8	industries	industry	NOUN
arjefm-1271	32	9	.	.	PUNCT
arjefm-1271	33	1	in	in	ADP
arjefm-1271	33	2	this	this	DET
arjefm-1271	33	3	sense	sense	NOUN
arjefm-1271	33	4	,	,	PUNCT
arjefm-1271	33	5	audit	audit	NOUN
arjefm-1271	33	6	fees	fee	NOUN
arjefm-1271	33	7	charged	charge	VERB
arjefm-1271	33	8	will	will	AUX
arjefm-1271	33	9	be	be	AUX
arjefm-1271	33	10	different	different	ADJ
arjefm-1271	33	11	.	.	PUNCT
arjefm-1271	34	1	for	for	ADP
arjefm-1271	34	2	instance	instance	NOUN
arjefm-1271	34	3	,	,	PUNCT
arjefm-1271	34	4	gonthier	gonthier	NOUN
arjefm-1271	34	5	-	-	PUNCT
arjefm-1271	34	6	besacier	besacier	NOUN
arjefm-1271	34	7	&	&	CCONJ
arjefm-1271	34	8	schatt	schatt	PROPN
arjefm-1271	34	9	(	(	PUNCT
arjefm-1271	34	10	2007	2007	NUM
arjefm-1271	34	11	)	)	PUNCT
arjefm-1271	34	12	subdivided	subdivide	VERB
arjefm-1271	34	13	french	french	ADJ
arjefm-1271	34	14	listed	list	VERB
arjefm-1271	34	15	firms	firm	NOUN
arjefm-1271	34	16	into	into	ADP
arjefm-1271	34	17	firms	firm	NOUN
arjefm-1271	34	18	in	in	ADP
arjefm-1271	34	19	information	information	NOUN
arjefm-1271	34	20	technology	technology	NOUN
arjefm-1271	34	21	(	(	PUNCT
arjefm-1271	34	22	it	it	PRON
arjefm-1271	34	23	)	)	PUNCT
arjefm-1271	34	24	sector	sector	NOUN
arjefm-1271	34	25	and	and	CCONJ
arjefm-1271	34	26	others	other	NOUN
arjefm-1271	34	27	to	to	PART
arjefm-1271	34	28	test	test	VERB
arjefm-1271	34	29	the	the	DET
arjefm-1271	34	30	impact	impact	NOUN
arjefm-1271	34	31	of	of	ADP
arjefm-1271	34	32	industrial	industrial	ADJ
arjefm-1271	34	33	sector	sector	NOUN
arjefm-1271	34	34	on	on	ADP
arjefm-1271	34	35	audit	audit	NOUN
arjefm-1271	34	36	fees	fee	NOUN
arjefm-1271	34	37	.	.	PUNCT
arjefm-1271	35	1	the	the	DET
arjefm-1271	35	2	result	result	NOUN
arjefm-1271	35	3	indicates	indicate	VERB
arjefm-1271	35	4	that	that	SCONJ
arjefm-1271	35	5	audit	audit	NOUN
arjefm-1271	35	6	fees	fee	NOUN
arjefm-1271	35	7	paid	pay	VERB
arjefm-1271	35	8	by	by	ADP
arjefm-1271	35	9	companies	company	NOUN
arjefm-1271	35	10	in	in	ADP
arjefm-1271	35	11	it	it	PRON
arjefm-1271	35	12	sector	sector	NOUN
arjefm-1271	35	13	were	be	AUX
arjefm-1271	35	14	much	much	ADV
arjefm-1271	35	15	higher	high	ADJ
arjefm-1271	35	16	than	than	ADP
arjefm-1271	35	17	that	that	PRON
arjefm-1271	35	18	paid	pay	VERB
arjefm-1271	35	19	by	by	ADP
arjefm-1271	35	20	the	the	DET
arjefm-1271	35	21	others	other	NOUN
arjefm-1271	35	22	.	.	PUNCT
arjefm-1271	36	1	however	however	ADV
arjefm-1271	36	2	diversity	diversity	NOUN
arjefm-1271	36	3	,	,	PUNCT
arjefm-1271	36	4	which	which	PRON
arjefm-1271	36	5	is	be	AUX
arjefm-1271	36	6	a	a	DET
arjefm-1271	36	7	key	key	ADJ
arjefm-1271	36	8	attribute	attribute	NOUN
arjefm-1271	36	9	of	of	ADP
arjefm-1271	36	10	teams	team	NOUN
arjefm-1271	36	11	,	,	PUNCT
arjefm-1271	36	12	is	be	AUX
arjefm-1271	36	13	a	a	DET
arjefm-1271	36	14	complex	complex	ADJ
arjefm-1271	36	15	construct	construct	NOUN
arjefm-1271	36	16	because	because	SCONJ
arjefm-1271	36	17	individuals	individual	NOUN
arjefm-1271	36	18	can	can	AUX
arjefm-1271	36	19	differ	differ	VERB
arjefm-1271	36	20	on	on	ADP
arjefm-1271	36	21	several	several	ADJ
arjefm-1271	36	22	characteristics	characteristic	NOUN
arjefm-1271	36	23	(	(	PUNCT
arjefm-1271	36	24	jackson	jackson	PROPN
arjefm-1271	36	25	,	,	PUNCT
arjefm-1271	36	26	joshi	joshi	PROPN
arjefm-1271	36	27	&	&	CCONJ
arjefm-1271	36	28	erhardt	erhardt	PROPN
arjefm-1271	36	29	,	,	PUNCT
arjefm-1271	36	30	2003	2003	NUM
arjefm-1271	36	31	;	;	PUNCT
arjefm-1271	36	32	harrison	harrison	PROPN
arjefm-1271	36	33	&	&	CCONJ
arjefm-1271	36	34	klein	klein	PROPN
arjefm-1271	36	35	,	,	PUNCT
arjefm-1271	36	36	2007	2007	NUM
arjefm-1271	36	37	;	;	PUNCT
arjefm-1271	36	38	joshi	joshi	PROPN
arjefm-1271	36	39	&	&	CCONJ
arjefm-1271	36	40	roh	roh	PROPN
arjefm-1271	36	41	,	,	PUNCT
arjefm-1271	36	42	2009	2009	NUM
arjefm-1271	36	43	)	)	PUNCT
arjefm-1271	36	44	.	.	PUNCT
arjefm-1271	37	1	moreover	moreover	ADV
arjefm-1271	37	2	,	,	PUNCT
arjefm-1271	37	3	research	research	NOUN
arjefm-1271	37	4	remains	remain	VERB
arjefm-1271	37	5	inconclusive	inconclusive	ADJ
arjefm-1271	37	6	concerning	concern	VERB
arjefm-1271	37	7	its	its	PRON
arjefm-1271	37	8	effects	effect	NOUN
arjefm-1271	37	9	on	on	ADP
arjefm-1271	37	10	performance	performance	NOUN
arjefm-1271	37	11	(	(	PUNCT
arjefm-1271	37	12	johnson	johnson	PROPN
arjefm-1271	37	13	,	,	PUNCT
arjefm-1271	37	14	schnatterly	schnatterly	ADV
arjefm-1271	37	15	,	,	PUNCT
arjefm-1271	37	16	&	&	CCONJ
arjefm-1271	37	17	hill	hill	PROPN
arjefm-1271	37	18	,	,	PUNCT
arjefm-1271	37	19	2013	2013	NUM
arjefm-1271	37	20	)	)	PUNCT
arjefm-1271	37	21	.	.	PUNCT
arjefm-1271	38	1	board	board	NOUN
arjefm-1271	38	2	gender	gender	NOUN
arjefm-1271	38	3	diversity	diversity	NOUN
arjefm-1271	38	4	is	be	AUX
arjefm-1271	38	5	regarded	regard	VERB
arjefm-1271	38	6	as	as	ADP
arjefm-1271	38	7	the	the	DET
arjefm-1271	38	8	ratio	ratio	NOUN
arjefm-1271	38	9	of	of	ADP
arjefm-1271	38	10	female	female	ADJ
arjefm-1271	38	11	directors	director	NOUN
arjefm-1271	38	12	to	to	PART
arjefm-1271	38	13	total	total	VERB
arjefm-1271	38	14	board	board	NOUN
arjefm-1271	38	15	size	size	NOUN
arjefm-1271	38	16	.	.	PUNCT
arjefm-1271	39	1	traditionally	traditionally	ADV
arjefm-1271	39	2	,	,	PUNCT
arjefm-1271	39	3	corporate	corporate	ADJ
arjefm-1271	39	4	boards	board	NOUN
arjefm-1271	39	5	are	be	AUX
arjefm-1271	39	6	predominantly	predominantly	ADV
arjefm-1271	39	7	made	make	VERB
arjefm-1271	39	8	up	up	ADP
arjefm-1271	39	9	of	of	ADP
arjefm-1271	39	10	male	male	ADJ
arjefm-1271	39	11	directors	director	NOUN
arjefm-1271	39	12	.	.	PUNCT
arjefm-1271	40	1	the	the	DET
arjefm-1271	40	2	presence	presence	NOUN
arjefm-1271	40	3	of	of	ADP
arjefm-1271	40	4	the	the	DET
arjefm-1271	40	5	female	female	ADJ
arjefm-1271	40	6	gender	gender	NOUN
arjefm-1271	40	7	on	on	ADP
arjefm-1271	40	8	the	the	DET
arjefm-1271	40	9	board	board	NOUN
arjefm-1271	40	10	constitutes	constitute	VERB
arjefm-1271	40	11	gender	gender	NOUN
arjefm-1271	40	12	diversity	diversity	NOUN
arjefm-1271	40	13	(	(	PUNCT
arjefm-1271	40	14	onatuyeh	onatuyeh	PROPN
arjefm-1271	40	15	&	&	CCONJ
arjefm-1271	40	16	ukolobi	ukolobi	PROPN
arjefm-1271	40	17	,	,	PUNCT
arjefm-1271	40	18	2020).gender	2020).gender	NUM
arjefm-1271	40	19	diversity	diversity	NOUN
arjefm-1271	40	20	is	be	AUX
arjefm-1271	40	21	a	a	DET
arjefm-1271	40	22	part	part	NOUN
arjefm-1271	40	23	of	of	ADP
arjefm-1271	40	24	the	the	DET
arjefm-1271	40	25	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	40	26	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	40	27	american	american	PROPN
arjefm-1271	40	28	research	research	PROPN
arjefm-1271	40	29	journal	journal	PROPN
arjefm-1271	40	30	of	of	ADP
arjefm-1271	40	31	economics	economic	NOUN
arjefm-1271	40	32	,	,	PUNCT
arjefm-1271	40	33	finance	finance	NOUN
arjefm-1271	40	34	and	and	CCONJ
arjefm-1271	40	35	management	management	NOUN
arjefm-1271	40	36	volume	volume	NOUN
arjefm-1271	40	37	13	13	NUM
arjefm-1271	40	38	issue	issue	NOUN
arjefm-1271	40	39	4	4	NUM
arjefm-1271	40	40	,	,	PUNCT
arjefm-1271	40	41	october	october	PROPN
arjefm-1271	40	42	-	-	PUNCT
arjefm-1271	40	43	december	december	PROPN
arjefm-1271	40	44	2025	2025	NUM
arjefm-1271	40	45	issn	issn	NOUN
arjefm-1271	40	46	:	:	PUNCT
arjefm-1271	40	47	2836	2836	NUM
arjefm-1271	40	48	-	-	SYM
arjefm-1271	40	49	9416	9416	NUM
arjefm-1271	40	50	impact	impact	NOUN
arjefm-1271	40	51	factor	factor	NOUN
arjefm-1271	40	52	:	:	PUNCT
arjefm-1271	40	53	6.41	6.41	NUM
arjefm-1271	40	54	journal	journal	NOUN
arjefm-1271	40	55	homepage	homepage	NOUN
arjefm-1271	40	56	:	:	PUNCT
arjefm-1271	40	57	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	40	58	email	email	NOUN
arjefm-1271	40	59	:	:	PUNCT
arjefm-1271	40	60	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	40	61	official	official	ADJ
arjefm-1271	40	62	journal	journal	PROPN
arjefm-1271	40	63	of	of	ADP
arjefm-1271	40	64	america	america	PROPN
arjefm-1271	40	65	serial	serial	PROPN
arjefm-1271	40	66	publication	publication	NOUN
arjefm-1271	40	67	american	american	PROPN
arjefm-1271	40	68	research	research	PROPN
arjefm-1271	40	69	journal	journal	PROPN
arjefm-1271	40	70	of	of	ADP
arjefm-1271	40	71	economics	economic	NOUN
arjefm-1271	40	72	,	,	PUNCT
arjefm-1271	40	73	finance	finance	NOUN
arjefm-1271	40	74	and	and	CCONJ
arjefm-1271	40	75	management	management	NOUN
arjefm-1271	40	76	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	40	77	,	,	PUNCT
arjefm-1271	40	78	email	email	NOUN
arjefm-1271	40	79	:	:	PUNCT
arjefm-1271	40	80	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	41	1	3	3	NUM
arjefm-1271	42	1	|	|	ADV
arjefm-1271	42	2	p	p	X
arjefm-1271	42	3	a	a	DET
arjefm-1271	42	4	g	g	PROPN
arjefm-1271	42	5	e	e	PROPN
arjefm-1271	42	6	board	board	NOUN
arjefm-1271	42	7	diversity	diversity	NOUN
arjefm-1271	42	8	concept	concept	NOUN
arjefm-1271	42	9	,	,	PUNCT
arjefm-1271	42	10	which	which	PRON
arjefm-1271	42	11	suggests	suggest	VERB
arjefm-1271	42	12	that	that	SCONJ
arjefm-1271	42	13	boards	board	NOUN
arjefm-1271	42	14	should	should	AUX
arjefm-1271	42	15	reflect	reflect	VERB
arjefm-1271	42	16	society	society	NOUN
arjefm-1271	42	17	’s	’s	PART
arjefm-1271	42	18	structure	structure	NOUN
arjefm-1271	42	19	,	,	PUNCT
arjefm-1271	42	20	with	with	ADP
arjefm-1271	42	21	appropriate	appropriate	ADJ
arjefm-1271	42	22	representation	representation	NOUN
arjefm-1271	42	23	of	of	ADP
arjefm-1271	42	24	gender	gender	NOUN
arjefm-1271	42	25	and	and	CCONJ
arjefm-1271	42	26	professional	professional	ADJ
arjefm-1271	42	27	backgrounds	background	NOUN
arjefm-1271	42	28	.	.	PUNCT
arjefm-1271	43	1	for	for	ADP
arjefm-1271	43	2	a	a	DET
arjefm-1271	43	3	number	number	NOUN
arjefm-1271	43	4	of	of	ADP
arjefm-1271	43	5	reasons	reason	NOUN
arjefm-1271	43	6	,	,	PUNCT
arjefm-1271	43	7	including	include	VERB
arjefm-1271	43	8	a	a	DET
arjefm-1271	43	9	moral	moral	ADJ
arjefm-1271	43	10	obligation	obligation	NOUN
arjefm-1271	43	11	to	to	ADP
arjefm-1271	43	12	shareholders	shareholder	NOUN
arjefm-1271	43	13	,	,	PUNCT
arjefm-1271	43	14	creative	creative	ADJ
arjefm-1271	43	15	decision	decision	NOUN
arjefm-1271	43	16	making	make	VERB
arjefm-1271	43	17	process	process	NOUN
arjefm-1271	43	18	,	,	PUNCT
arjefm-1271	43	19	corporate	corporate	ADJ
arjefm-1271	43	20	altruism	altruism	NOUN
arjefm-1271	43	21	,	,	PUNCT
arjefm-1271	43	22	and	and	CCONJ
arjefm-1271	43	23	financial	financial	ADJ
arjefm-1271	43	24	considerations	consideration	NOUN
arjefm-1271	43	25	,	,	PUNCT
arjefm-1271	43	26	board	board	NOUN
arjefm-1271	43	27	diversity	diversity	NOUN
arjefm-1271	43	28	is	be	AUX
arjefm-1271	43	29	encouraged	encourage	VERB
arjefm-1271	43	30	(	(	PUNCT
arjefm-1271	43	31	onourah	onourah	PROPN
arjefm-1271	43	32	&	&	CCONJ
arjefm-1271	43	33	imene	imene	PROPN
arjefm-1271	43	34	,	,	PUNCT
arjefm-1271	43	35	2016	2016	NUM
arjefm-1271	43	36	)	)	PUNCT
arjefm-1271	43	37	.	.	PUNCT
arjefm-1271	44	1	since	since	SCONJ
arjefm-1271	44	2	diversity	diversity	NOUN
arjefm-1271	44	3	in	in	ADP
arjefm-1271	44	4	the	the	DET
arjefm-1271	44	5	boardroom	boardroom	NOUN
arjefm-1271	44	6	encourages	encourage	VERB
arjefm-1271	44	7	improved	improved	ADJ
arjefm-1271	44	8	decision	decision	NOUN
arjefm-1271	44	9	-	-	PUNCT
arjefm-1271	44	10	making	making	NOUN
arjefm-1271	44	11	and	and	CCONJ
arjefm-1271	44	12	inventiveness	inventiveness	NOUN
arjefm-1271	44	13	,	,	PUNCT
arjefm-1271	44	14	board	board	NOUN
arjefm-1271	44	15	gender	gender	NOUN
arjefm-1271	44	16	diversity	diversity	NOUN
arjefm-1271	44	17	is	be	AUX
arjefm-1271	44	18	vital	vital	ADJ
arjefm-1271	44	19	for	for	ADP
arjefm-1271	44	20	enhancing	enhance	VERB
arjefm-1271	44	21	corporate	corporate	ADJ
arjefm-1271	44	22	governance	governance	NOUN
arjefm-1271	44	23	practices	practice	NOUN
arjefm-1271	44	24	in	in	ADP
arjefm-1271	44	25	a	a	DET
arjefm-1271	44	26	company	company	NOUN
arjefm-1271	44	27	(	(	PUNCT
arjefm-1271	44	28	wang	wang	PROPN
arjefm-1271	44	29	,	,	PUNCT
arjefm-1271	44	30	2015	2015	NUM
arjefm-1271	44	31	)	)	PUNCT
arjefm-1271	44	32	.	.	PUNCT
arjefm-1271	45	1	central	central	ADJ
arjefm-1271	45	2	to	to	ADP
arjefm-1271	45	3	this	this	DET
arjefm-1271	45	4	view	view	NOUN
arjefm-1271	45	5	is	be	AUX
arjefm-1271	45	6	the	the	DET
arjefm-1271	45	7	notion	notion	NOUN
arjefm-1271	45	8	that	that	SCONJ
arjefm-1271	45	9	unobservable	unobservable	ADJ
arjefm-1271	45	10	or	or	CCONJ
arjefm-1271	45	11	cognitive	cognitive	ADJ
arjefm-1271	45	12	diversity	diversity	NOUN
arjefm-1271	45	13	may	may	AUX
arjefm-1271	45	14	produce	produce	VERB
arjefm-1271	45	15	differences	difference	NOUN
arjefm-1271	45	16	in	in	ADP
arjefm-1271	45	17	information	information	NOUN
arjefm-1271	45	18	,	,	PUNCT
arjefm-1271	45	19	knowledge	knowledge	NOUN
arjefm-1271	45	20	,	,	PUNCT
arjefm-1271	45	21	heuristics	heuristic	NOUN
arjefm-1271	45	22	and	and	CCONJ
arjefm-1271	45	23	perspectives	perspective	NOUN
arjefm-1271	45	24	(	(	PUNCT
arjefm-1271	45	25	akpokerere	akpokerere	NOUN
arjefm-1271	45	26	&	&	CCONJ
arjefm-1271	45	27	onatuyeh	onatuyeh	NOUN
arjefm-1271	45	28	,	,	PUNCT
arjefm-1271	45	29	2023	2023	NUM
arjefm-1271	45	30	)	)	PUNCT
arjefm-1271	45	31	.	.	PUNCT
arjefm-1271	46	1	through	through	ADP
arjefm-1271	46	2	encouragement	encouragement	NOUN
arjefm-1271	46	3	of	of	ADP
arjefm-1271	46	4	greater	great	ADJ
arjefm-1271	46	5	questioning	questioning	NOUN
arjefm-1271	46	6	,	,	PUNCT
arjefm-1271	46	7	information	information	NOUN
arjefm-1271	46	8	elaboration	elaboration	NOUN
arjefm-1271	46	9	and	and	CCONJ
arjefm-1271	46	10	search	search	NOUN
arjefm-1271	46	11	for	for	ADP
arjefm-1271	46	12	solutions	solution	NOUN
arjefm-1271	46	13	,	,	PUNCT
arjefm-1271	46	14	taskoriented	taskoriente	VERB
arjefm-1271	46	15	diversity	diversity	NOUN
arjefm-1271	46	16	is	be	AUX
arjefm-1271	46	17	expected	expect	VERB
arjefm-1271	46	18	to	to	PART
arjefm-1271	46	19	have	have	VERB
arjefm-1271	46	20	positive	positive	ADJ
arjefm-1271	46	21	effects	effect	NOUN
arjefm-1271	46	22	on	on	ADP
arjefm-1271	46	23	team	team	NOUN
arjefm-1271	46	24	performance	performance	NOUN
arjefm-1271	46	25	(	(	PUNCT
arjefm-1271	46	26	mengge	mengge	NOUN
arjefm-1271	46	27	,	,	PUNCT
arjefm-1271	46	28	codou	codou	NOUN
arjefm-1271	46	29	&	&	CCONJ
arjefm-1271	46	30	seemantini	seemantini	PROPN
arjefm-1271	46	31	,	,	PUNCT
arjefm-1271	46	32	2016	2016	NUM
arjefm-1271	46	33	)	)	PUNCT
arjefm-1271	46	34	.	.	PUNCT
arjefm-1271	47	1	altman	altman	PROPN
arjefm-1271	47	2	prediction	prediction	NOUN
arjefm-1271	47	3	models	model	NOUN
arjefm-1271	47	4	of	of	ADP
arjefm-1271	47	5	bankruptcy	bankruptcy	NOUN
arjefm-1271	47	6	business	business	NOUN
arjefm-1271	47	7	failure	failure	NOUN
arjefm-1271	47	8	models	model	NOUN
arjefm-1271	47	9	can	can	AUX
arjefm-1271	47	10	be	be	AUX
arjefm-1271	47	11	broadly	broadly	ADV
arjefm-1271	47	12	divided	divide	VERB
arjefm-1271	47	13	into	into	ADP
arjefm-1271	47	14	two	two	NUM
arjefm-1271	47	15	groups	group	NOUN
arjefm-1271	47	16	:	:	PUNCT
arjefm-1271	47	17	quantitative	quantitative	ADJ
arjefm-1271	47	18	models	model	NOUN
arjefm-1271	47	19	,	,	PUNCT
arjefm-1271	47	20	which	which	PRON
arjefm-1271	47	21	are	be	AUX
arjefm-1271	47	22	based	base	VERB
arjefm-1271	47	23	largely	largely	ADV
arjefm-1271	47	24	on	on	ADP
arjefm-1271	47	25	published	publish	VERB
arjefm-1271	47	26	financial	financial	ADJ
arjefm-1271	47	27	information	information	NOUN
arjefm-1271	47	28	;	;	PUNCT
arjefm-1271	47	29	and	and	CCONJ
arjefm-1271	47	30	qualitative	qualitative	ADJ
arjefm-1271	47	31	models	model	NOUN
arjefm-1271	47	32	,	,	PUNCT
arjefm-1271	47	33	which	which	PRON
arjefm-1271	47	34	are	be	AUX
arjefm-1271	47	35	based	base	VERB
arjefm-1271	47	36	on	on	ADP
arjefm-1271	47	37	an	an	DET
arjefm-1271	47	38	internal	internal	ADJ
arjefm-1271	47	39	assessment	assessment	NOUN
arjefm-1271	47	40	of	of	ADP
arjefm-1271	47	41	the	the	DET
arjefm-1271	47	42	company	company	NOUN
arjefm-1271	47	43	concerned	concern	VERB
arjefm-1271	47	44	.	.	PUNCT
arjefm-1271	48	1	both	both	DET
arjefm-1271	48	2	types	type	NOUN
arjefm-1271	48	3	attempt	attempt	VERB
arjefm-1271	48	4	to	to	PART
arjefm-1271	48	5	identify	identify	VERB
arjefm-1271	48	6	characteristics	characteristic	NOUN
arjefm-1271	48	7	,	,	PUNCT
arjefm-1271	48	8	whether	whether	SCONJ
arjefm-1271	48	9	financial	financial	ADJ
arjefm-1271	48	10	or	or	CCONJ
arjefm-1271	48	11	non	non	ADJ
arjefm-1271	48	12	-	-	ADJ
arjefm-1271	48	13	financial	financial	ADJ
arjefm-1271	48	14	,	,	PUNCT
arjefm-1271	48	15	which	which	PRON
arjefm-1271	48	16	can	can	AUX
arjefm-1271	48	17	then	then	ADV
arjefm-1271	48	18	be	be	AUX
arjefm-1271	48	19	used	use	VERB
arjefm-1271	48	20	to	to	PART
arjefm-1271	48	21	distinguish	distinguish	VERB
arjefm-1271	48	22	between	between	ADP
arjefm-1271	48	23	surviving	survive	VERB
arjefm-1271	48	24	and	and	CCONJ
arjefm-1271	48	25	failing	fail	VERB
arjefm-1271	48	26	companies	company	NOUN
arjefm-1271	48	27	(	(	PUNCT
arjefm-1271	48	28	robinson	robinson	PROPN
arjefm-1271	48	29	and	and	CCONJ
arjefm-1271	48	30	maguire	maguire	NOUN
arjefm-1271	48	31	,	,	PUNCT
arjefm-1271	48	32	2001	2001	NUM
arjefm-1271	48	33	)	)	PUNCT
arjefm-1271	48	34	.	.	PUNCT
arjefm-1271	49	1	most	most	ADJ
arjefm-1271	49	2	credit	credit	NOUN
arjefm-1271	49	3	managers	manager	NOUN
arjefm-1271	49	4	use	use	VERB
arjefm-1271	49	5	traditional	traditional	ADJ
arjefm-1271	49	6	ratio	ratio	NOUN
arjefm-1271	49	7	analysis	analysis	NOUN
arjefm-1271	49	8	to	to	PART
arjefm-1271	49	9	identify	identify	VERB
arjefm-1271	49	10	future	future	ADJ
arjefm-1271	49	11	failure	failure	NOUN
arjefm-1271	49	12	of	of	ADP
arjefm-1271	49	13	companies	company	NOUN
arjefm-1271	49	14	.	.	PUNCT
arjefm-1271	50	1	altman	altman	PROPN
arjefm-1271	50	2	(	(	PUNCT
arjefm-1271	50	3	1968	1968	NUM
arjefm-1271	50	4	)	)	PUNCT
arjefm-1271	50	5	is	be	AUX
arjefm-1271	50	6	of	of	ADP
arjefm-1271	50	7	the	the	DET
arjefm-1271	50	8	opinion	opinion	NOUN
arjefm-1271	50	9	that	that	SCONJ
arjefm-1271	50	10	ratios	ratio	NOUN
arjefm-1271	50	11	measuring	measure	VERB
arjefm-1271	50	12	profitability	profitability	NOUN
arjefm-1271	50	13	,	,	PUNCT
arjefm-1271	50	14	liquidity	liquidity	NOUN
arjefm-1271	50	15	,	,	PUNCT
arjefm-1271	50	16	and	and	CCONJ
arjefm-1271	50	17	solvency	solvency	NOUN
arjefm-1271	50	18	are	be	AUX
arjefm-1271	50	19	the	the	DET
arjefm-1271	50	20	most	most	ADV
arjefm-1271	50	21	significant	significant	ADJ
arjefm-1271	50	22	ratios	ratio	NOUN
arjefm-1271	50	23	.	.	PUNCT
arjefm-1271	51	1	however	however	ADV
arjefm-1271	51	2	,	,	PUNCT
arjefm-1271	51	3	it	it	PRON
arjefm-1271	51	4	is	be	AUX
arjefm-1271	51	5	difficult	difficult	ADJ
arjefm-1271	51	6	to	to	PART
arjefm-1271	51	7	know	know	VERB
arjefm-1271	51	8	which	which	PRON
arjefm-1271	51	9	is	be	AUX
arjefm-1271	51	10	more	more	ADV
arjefm-1271	51	11	important	important	ADJ
arjefm-1271	51	12	as	as	ADP
arjefm-1271	51	13	different	different	ADJ
arjefm-1271	51	14	studies	study	NOUN
arjefm-1271	51	15	indicate	indicate	VERB
arjefm-1271	51	16	different	different	ADJ
arjefm-1271	51	17	ratios	ratio	NOUN
arjefm-1271	51	18	as	as	ADP
arjefm-1271	51	19	indicators	indicator	NOUN
arjefm-1271	51	20	of	of	ADP
arjefm-1271	51	21	potential	potential	ADJ
arjefm-1271	51	22	problems	problem	NOUN
arjefm-1271	51	23	.	.	PUNCT
arjefm-1271	52	1	for	for	ADP
arjefm-1271	52	2	example	example	NOUN
arjefm-1271	52	3	,	,	PUNCT
arjefm-1271	52	4	a	a	DET
arjefm-1271	52	5	company	company	NOUN
arjefm-1271	52	6	may	may	AUX
arjefm-1271	52	7	have	have	VERB
arjefm-1271	52	8	poor	poor	ADJ
arjefm-1271	52	9	liquidity	liquidity	NOUN
arjefm-1271	52	10	ratios	ratio	NOUN
arjefm-1271	52	11	and	and	CCONJ
arjefm-1271	52	12	may	may	AUX
arjefm-1271	52	13	be	be	AUX
arjefm-1271	52	14	heading	head	VERB
arjefm-1271	52	15	for	for	ADP
arjefm-1271	52	16	liquidation	liquidation	NOUN
arjefm-1271	52	17	.	.	PUNCT
arjefm-1271	53	1	that	that	DET
arjefm-1271	53	2	same	same	ADJ
arjefm-1271	53	3	company	company	NOUN
arjefm-1271	53	4	’s	’s	PART
arjefm-1271	53	5	good	good	ADJ
arjefm-1271	53	6	profitability	profitability	NOUN
arjefm-1271	53	7	may	may	AUX
arjefm-1271	53	8	undermine	undermine	VERB
arjefm-1271	53	9	the	the	DET
arjefm-1271	53	10	potential	potential	ADJ
arjefm-1271	53	11	risk	risk	NOUN
arjefm-1271	53	12	that	that	PRON
arjefm-1271	53	13	is	be	AUX
arjefm-1271	53	14	highlighted	highlight	VERB
arjefm-1271	53	15	by	by	ADP
arjefm-1271	53	16	the	the	DET
arjefm-1271	53	17	poor	poor	ADJ
arjefm-1271	53	18	liquidity	liquidity	NOUN
arjefm-1271	53	19	ratios	ratio	NOUN
arjefm-1271	53	20	.	.	PUNCT
arjefm-1271	54	1	as	as	ADP
arjefm-1271	54	2	a	a	DET
arjefm-1271	54	3	result	result	NOUN
arjefm-1271	54	4	,	,	PUNCT
arjefm-1271	54	5	interpretation	interpretation	NOUN
arjefm-1271	54	6	using	use	VERB
arjefm-1271	54	7	traditional	traditional	ADJ
arjefm-1271	54	8	ratio	ratio	NOUN
arjefm-1271	54	9	analyses	analysis	NOUN
arjefm-1271	54	10	may	may	AUX
arjefm-1271	54	11	be	be	AUX
arjefm-1271	54	12	incorrect	incorrect	ADJ
arjefm-1271	54	13	(	(	PUNCT
arjefm-1271	54	14	odipo	odipo	NOUN
arjefm-1271	54	15	&	&	CCONJ
arjefm-1271	54	16	sitati	sitati	PROPN
arjefm-1271	54	17	,	,	PUNCT
arjefm-1271	54	18	2008	2008	NUM
arjefm-1271	54	19	)	)	PUNCT
arjefm-1271	54	20	.	.	PUNCT
arjefm-1271	55	1	altman	altman	PROPN
arjefm-1271	55	2	set	set	VERB
arjefm-1271	55	3	out	out	ADP
arjefm-1271	55	4	to	to	PART
arjefm-1271	55	5	combine	combine	VERB
arjefm-1271	55	6	a	a	DET
arjefm-1271	55	7	number	number	NOUN
arjefm-1271	55	8	of	of	ADP
arjefm-1271	55	9	ratios	ratio	NOUN
arjefm-1271	55	10	and	and	CCONJ
arjefm-1271	55	11	developed	develop	VERB
arjefm-1271	55	12	an	an	DET
arjefm-1271	55	13	insolvency	insolvency	NOUN
arjefm-1271	55	14	prediction	prediction	NOUN
arjefm-1271	55	15	model	model	NOUN
arjefm-1271	55	16	the	the	DET
arjefm-1271	55	17	z	z	PROPN
arjefm-1271	55	18	–	–	PUNCT
arjefm-1271	55	19	score	score	NOUN
arjefm-1271	55	20	model	model	NOUN
arjefm-1271	55	21	.	.	PUNCT
arjefm-1271	56	1	this	this	DET
arjefm-1271	56	2	formula	formula	NOUN
arjefm-1271	56	3	was	be	AUX
arjefm-1271	56	4	developed	develop	VERB
arjefm-1271	56	5	for	for	ADP
arjefm-1271	56	6	public	public	ADJ
arjefm-1271	56	7	manufacturing	manufacturing	NOUN
arjefm-1271	56	8	firms	firm	NOUN
arjefm-1271	56	9	and	and	CCONJ
arjefm-1271	56	10	eliminated	eliminate	VERB
arjefm-1271	56	11	all	all	DET
arjefm-1271	56	12	firms	firm	NOUN
arjefm-1271	56	13	with	with	ADP
arjefm-1271	56	14	assets	asset	NOUN
arjefm-1271	56	15	less	less	ADJ
arjefm-1271	56	16	than	than	ADP
arjefm-1271	56	17	$	$	SYM
arjefm-1271	56	18	1	1	NUM
arjefm-1271	56	19	million	million	NUM
arjefm-1271	56	20	.	.	PUNCT
arjefm-1271	57	1	this	this	DET
arjefm-1271	57	2	original	original	ADJ
arjefm-1271	57	3	model	model	NOUN
arjefm-1271	57	4	was	be	AUX
arjefm-1271	57	5	not	not	PART
arjefm-1271	57	6	intended	intend	VERB
arjefm-1271	57	7	for	for	ADP
arjefm-1271	57	8	small	small	ADJ
arjefm-1271	57	9	,	,	PUNCT
arjefm-1271	57	10	nonmanufacturing	nonmanufacturing	ADJ
arjefm-1271	57	11	,	,	PUNCT
arjefm-1271	57	12	or	or	CCONJ
arjefm-1271	57	13	non	non	ADJ
arjefm-1271	57	14	-	-	ADJ
arjefm-1271	57	15	public	public	ADJ
arjefm-1271	57	16	companies	company	NOUN
arjefm-1271	57	17	,	,	PUNCT
arjefm-1271	57	18	yet	yet	CCONJ
arjefm-1271	57	19	many	many	ADJ
arjefm-1271	57	20	credit	credit	NOUN
arjefm-1271	57	21	granters	granter	NOUN
arjefm-1271	57	22	today	today	NOUN
arjefm-1271	57	23	still	still	ADV
arjefm-1271	57	24	use	use	VERB
arjefm-1271	57	25	the	the	DET
arjefm-1271	57	26	original	original	ADJ
arjefm-1271	57	27	z	z	NOUN
arjefm-1271	57	28	score	score	NOUN
arjefm-1271	57	29	for	for	ADP
arjefm-1271	57	30	all	all	DET
arjefm-1271	57	31	types	type	NOUN
arjefm-1271	57	32	of	of	ADP
arjefm-1271	57	33	customers	customer	NOUN
arjefm-1271	57	34	.	.	PUNCT
arjefm-1271	58	1	two	two	NUM
arjefm-1271	58	2	further	further	ADJ
arjefm-1271	58	3	prediction	prediction	NOUN
arjefm-1271	58	4	models	model	NOUN
arjefm-1271	58	5	were	be	AUX
arjefm-1271	58	6	formulated	formulate	VERB
arjefm-1271	58	7	by	by	ADP
arjefm-1271	58	8	altman	altman	PROPN
arjefm-1271	58	9	(	(	PUNCT
arjefm-1271	58	10	sometimes	sometimes	ADV
arjefm-1271	58	11	referred	refer	VERB
arjefm-1271	58	12	to	to	ADP
arjefm-1271	58	13	as	as	ADP
arjefm-1271	58	14	model	model	NOUN
arjefm-1271	58	15	‘	'	PUNCT
arjefm-1271	58	16	a	a	PRON
arjefm-1271	58	17	’	'	PUNCT
arjefm-1271	58	18	and	and	CCONJ
arjefm-1271	58	19	model	model	NOUN
arjefm-1271	58	20	‘	'	PUNCT
arjefm-1271	58	21	b	b	NOUN
arjefm-1271	58	22	’	'	PUNCT
arjefm-1271	58	23	)	)	PUNCT
arjefm-1271	58	24	to	to	ADP
arjefm-1271	58	25	the	the	DET
arjefm-1271	58	26	original	original	ADJ
arjefm-1271	58	27	z	z	NOUN
arjefm-1271	58	28	score	score	NOUN
arjefm-1271	58	29	(	(	PUNCT
arjefm-1271	58	30	altman	altman	NOUN
arjefm-1271	58	31	,	,	PUNCT
arjefm-1271	58	32	1968	1968	NUM
arjefm-1271	58	33	)	)	PUNCT
arjefm-1271	58	34	.	.	PUNCT
arjefm-1271	59	1	the	the	DET
arjefm-1271	59	2	model	model	NOUN
arjefm-1271	59	3	‘	'	PUNCT
arjefm-1271	59	4	a	a	DET
arjefm-1271	59	5	’	'	PUNCT
arjefm-1271	59	6	z	z	NOUN
arjefm-1271	59	7	-	-	PUNCT
arjefm-1271	59	8	score	score	NOUN
arjefm-1271	59	9	was	be	AUX
arjefm-1271	59	10	developed	develop	VERB
arjefm-1271	59	11	for	for	ADP
arjefm-1271	59	12	use	use	NOUN
arjefm-1271	59	13	with	with	ADP
arjefm-1271	59	14	private	private	ADJ
arjefm-1271	59	15	manufacturing	manufacturing	NOUN
arjefm-1271	59	16	companies	company	NOUN
arjefm-1271	59	17	.	.	PUNCT
arjefm-1271	60	1	the	the	DET
arjefm-1271	60	2	weighting	weighting	NOUN
arjefm-1271	60	3	of	of	ADP
arjefm-1271	60	4	the	the	DET
arjefm-1271	60	5	various	various	ADJ
arjefm-1271	60	6	ratios	ratio	NOUN
arjefm-1271	60	7	is	be	AUX
arjefm-1271	60	8	different	different	ADJ
arjefm-1271	60	9	for	for	ADP
arjefm-1271	60	10	this	this	DET
arjefm-1271	60	11	model	model	NOUN
arjefm-1271	60	12	as	as	ADV
arjefm-1271	60	13	well	well	ADV
arjefm-1271	60	14	as	as	ADP
arjefm-1271	60	15	the	the	DET
arjefm-1271	60	16	overall	overall	ADJ
arjefm-1271	60	17	predictability	predictability	NOUN
arjefm-1271	60	18	scoring	scoring	NOUN
arjefm-1271	60	19	.	.	PUNCT
arjefm-1271	61	1	in	in	ADP
arjefm-1271	61	2	addition	addition	NOUN
arjefm-1271	61	3	,	,	PUNCT
arjefm-1271	61	4	while	while	SCONJ
arjefm-1271	61	5	the	the	DET
arjefm-1271	61	6	original	original	ADJ
arjefm-1271	61	7	score	score	NOUN
arjefm-1271	61	8	used	use	VERB
arjefm-1271	61	9	the	the	DET
arjefm-1271	61	10	market	market	NOUN
arjefm-1271	61	11	value	value	NOUN
arjefm-1271	61	12	of	of	ADP
arjefm-1271	61	13	equity	equity	NOUN
arjefm-1271	61	14	to	to	PART
arjefm-1271	61	15	calculate	calculate	VERB
arjefm-1271	61	16	the	the	DET
arjefm-1271	61	17	equity	equity	NOUN
arjefm-1271	61	18	to	to	ADP
arjefm-1271	61	19	debt	debt	NOUN
arjefm-1271	61	20	formula	formula	NOUN
arjefm-1271	61	21	,	,	PUNCT
arjefm-1271	61	22	model	model	NOUN
arjefm-1271	61	23	‘	'	PUNCT
arjefm-1271	61	24	a	a	DET
arjefm-1271	61	25	’	'	PUNCT
arjefm-1271	61	26	used	use	VERB
arjefm-1271	61	27	shareholder	shareholder	NOUN
arjefm-1271	61	28	’s	’s	PART
arjefm-1271	61	29	equity	equity	NOUN
arjefm-1271	61	30	on	on	ADP
arjefm-1271	61	31	the	the	DET
arjefm-1271	61	32	balance	balance	NOUN
arjefm-1271	61	33	sheet	sheet	NOUN
arjefm-1271	61	34	.	.	PUNCT
arjefm-1271	62	1	model	model	NOUN
arjefm-1271	62	2	‘	'	PUNCT
arjefm-1271	62	3	b	b	X
arjefm-1271	62	4	’	'	PUNCT
arjefm-1271	62	5	was	be	AUX
arjefm-1271	62	6	developed	develop	VERB
arjefm-1271	62	7	for	for	ADP
arjefm-1271	62	8	private	private	ADJ
arjefm-1271	62	9	general	general	ADJ
arjefm-1271	62	10	firms	firm	NOUN
arjefm-1271	62	11	and	and	CCONJ
arjefm-1271	62	12	included	include	VERB
arjefm-1271	62	13	the	the	DET
arjefm-1271	62	14	service	service	NOUN
arjefm-1271	62	15	sector	sector	NOUN
arjefm-1271	62	16	.	.	PUNCT
arjefm-1271	63	1	in	in	ADP
arjefm-1271	63	2	this	this	DET
arjefm-1271	63	3	statistical	statistical	ADJ
arjefm-1271	63	4	model	model	NOUN
arjefm-1271	63	5	,	,	PUNCT
arjefm-1271	63	6	the	the	DET
arjefm-1271	63	7	ratio	ratio	NOUN
arjefm-1271	63	8	of	of	ADP
arjefm-1271	63	9	sales	sale	NOUN
arjefm-1271	63	10	to	to	ADP
arjefm-1271	63	11	total	total	ADJ
arjefm-1271	63	12	assets	asset	NOUN
arjefm-1271	63	13	is	be	AUX
arjefm-1271	63	14	not	not	PART
arjefm-1271	63	15	used	use	VERB
arjefm-1271	63	16	,	,	PUNCT
arjefm-1271	63	17	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	63	18	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	63	19	american	american	PROPN
arjefm-1271	63	20	research	research	PROPN
arjefm-1271	63	21	journal	journal	PROPN
arjefm-1271	63	22	of	of	ADP
arjefm-1271	63	23	economics	economic	NOUN
arjefm-1271	63	24	,	,	PUNCT
arjefm-1271	63	25	finance	finance	NOUN
arjefm-1271	63	26	and	and	CCONJ
arjefm-1271	63	27	management	management	NOUN
arjefm-1271	63	28	volume	volume	NOUN
arjefm-1271	63	29	13	13	NUM
arjefm-1271	63	30	issue	issue	NOUN
arjefm-1271	63	31	4	4	NUM
arjefm-1271	63	32	,	,	PUNCT
arjefm-1271	63	33	october	october	PROPN
arjefm-1271	63	34	-	-	PUNCT
arjefm-1271	63	35	december	december	PROPN
arjefm-1271	63	36	2025	2025	NUM
arjefm-1271	63	37	issn	issn	NOUN
arjefm-1271	63	38	:	:	PUNCT
arjefm-1271	63	39	2836	2836	NUM
arjefm-1271	63	40	-	-	SYM
arjefm-1271	63	41	9416	9416	NUM
arjefm-1271	63	42	impact	impact	NOUN
arjefm-1271	63	43	factor	factor	NOUN
arjefm-1271	63	44	:	:	PUNCT
arjefm-1271	63	45	6.41	6.41	NUM
arjefm-1271	63	46	journal	journal	NOUN
arjefm-1271	63	47	homepage	homepage	NOUN
arjefm-1271	63	48	:	:	PUNCT
arjefm-1271	63	49	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	63	50	email	email	NOUN
arjefm-1271	63	51	:	:	PUNCT
arjefm-1271	63	52	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	63	53	official	official	ADJ
arjefm-1271	63	54	journal	journal	PROPN
arjefm-1271	63	55	of	of	ADP
arjefm-1271	63	56	america	america	PROPN
arjefm-1271	63	57	serial	serial	PROPN
arjefm-1271	63	58	publication	publication	NOUN
arjefm-1271	63	59	american	american	PROPN
arjefm-1271	63	60	research	research	PROPN
arjefm-1271	63	61	journal	journal	PROPN
arjefm-1271	63	62	of	of	ADP
arjefm-1271	63	63	economics	economic	NOUN
arjefm-1271	63	64	,	,	PUNCT
arjefm-1271	63	65	finance	finance	NOUN
arjefm-1271	63	66	and	and	CCONJ
arjefm-1271	63	67	management	management	NOUN
arjefm-1271	63	68	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	63	69	,	,	PUNCT
arjefm-1271	63	70	email	email	NOUN
arjefm-1271	63	71	:	:	PUNCT
arjefm-1271	63	72	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	64	1	4	4	NUM
arjefm-1271	64	2	|	|	ADV
arjefm-1271	64	3	p	p	X
arjefm-1271	64	4	a	a	DET
arjefm-1271	64	5	g	g	NOUN
arjefm-1271	64	6	e	e	NOUN
arjefm-1271	64	7	the	the	DET
arjefm-1271	64	8	weighting	weighting	NOUN
arjefm-1271	64	9	on	on	ADP
arjefm-1271	64	10	this	this	DET
arjefm-1271	64	11	model	model	NOUN
arjefm-1271	64	12	is	be	AUX
arjefm-1271	64	13	different	different	ADJ
arjefm-1271	64	14	,	,	PUNCT
arjefm-1271	64	15	and	and	CCONJ
arjefm-1271	64	16	the	the	DET
arjefm-1271	64	17	scoring	scoring	NOUN
arjefm-1271	64	18	again	again	ADV
arjefm-1271	64	19	,	,	PUNCT
arjefm-1271	64	20	different	different	ADJ
arjefm-1271	64	21	.	.	PUNCT
arjefm-1271	65	1	although	although	SCONJ
arjefm-1271	65	2	computerized	computerized	ADJ
arjefm-1271	65	3	statistical	statistical	ADJ
arjefm-1271	65	4	modeling	modeling	NOUN
arjefm-1271	65	5	would	would	AUX
arjefm-1271	65	6	aid	aid	VERB
arjefm-1271	65	7	in	in	ADP
arjefm-1271	65	8	determining	determine	VERB
arjefm-1271	65	9	the	the	DET
arjefm-1271	65	10	weighting	weighting	NOUN
arjefm-1271	65	11	of	of	ADP
arjefm-1271	65	12	each	each	DET
arjefm-1271	65	13	ratio	ratio	NOUN
arjefm-1271	65	14	,	,	PUNCT
arjefm-1271	65	15	common	common	ADJ
arjefm-1271	65	16	sense	sense	NOUN
arjefm-1271	65	17	helps	help	VERB
arjefm-1271	65	18	us	we	PRON
arjefm-1271	65	19	understand	understand	VERB
arjefm-1271	65	20	the	the	DET
arjefm-1271	65	21	purpose	purpose	NOUN
arjefm-1271	65	22	of	of	ADP
arjefm-1271	65	23	each	each	DET
arjefm-1271	65	24	ratio	ratio	NOUN
arjefm-1271	65	25	(	(	PUNCT
arjefm-1271	65	26	odipo	odipo	PROPN
arjefm-1271	65	27	&	&	CCONJ
arjefm-1271	65	28	sitati	sitati	PROPN
arjefm-1271	65	29	,	,	PUNCT
arjefm-1271	65	30	2008	2008	NUM
arjefm-1271	65	31	)	)	PUNCT
arjefm-1271	65	32	.	.	PUNCT
arjefm-1271	66	1	empirical	empirical	ADJ
arjefm-1271	66	2	review	review	NOUN
arjefm-1271	66	3	mohammed	mohammed	PROPN
arjefm-1271	66	4	and	and	CCONJ
arjefm-1271	66	5	onipe	onipe	ADJ
arjefm-1271	66	6	(	(	PUNCT
arjefm-1271	66	7	2023	2023	NUM
arjefm-1271	66	8	)	)	PUNCT
arjefm-1271	66	9	examined	examine	VERB
arjefm-1271	66	10	the	the	DET
arjefm-1271	66	11	extent	extent	NOUN
arjefm-1271	66	12	firms	firm	NOUN
arjefm-1271	66	13	overall	overall	ADJ
arjefm-1271	66	14	quality	quality	NOUN
arjefm-1271	66	15	of	of	ADP
arjefm-1271	66	16	board	board	NOUN
arjefm-1271	66	17	of	of	ADP
arjefm-1271	66	18	directors	director	NOUN
arjefm-1271	66	19	reduces	reduce	VERB
arjefm-1271	66	20	their	their	PRON
arjefm-1271	66	21	bankruptcy	bankruptcy	NOUN
arjefm-1271	66	22	risk	risk	NOUN
arjefm-1271	66	23	from	from	ADP
arjefm-1271	66	24	2017	2017	NUM
arjefm-1271	66	25	to	to	ADP
arjefm-1271	66	26	2021	2021	NUM
arjefm-1271	66	27	.	.	PUNCT
arjefm-1271	67	1	the	the	DET
arjefm-1271	67	2	study	study	NOUN
arjefm-1271	67	3	used	use	VERB
arjefm-1271	67	4	the	the	DET
arjefm-1271	67	5	generalized	generalized	ADJ
arjefm-1271	67	6	method	method	NOUN
arjefm-1271	67	7	of	of	ADP
arjefm-1271	67	8	moments	moment	NOUN
arjefm-1271	67	9	approach	approach	NOUN
arjefm-1271	67	10	to	to	PART
arjefm-1271	67	11	cope	cope	VERB
arjefm-1271	67	12	with	with	ADP
arjefm-1271	67	13	possible	possible	ADJ
arjefm-1271	67	14	endogeneity	endogeneity	NOUN
arjefm-1271	67	15	.	.	PUNCT
arjefm-1271	68	1	the	the	DET
arjefm-1271	68	2	study	study	NOUN
arjefm-1271	68	3	revealed	reveal	VERB
arjefm-1271	68	4	that	that	SCONJ
arjefm-1271	68	5	board	board	NOUN
arjefm-1271	68	6	of	of	ADP
arjefm-1271	68	7	directors	director	NOUN
arjefm-1271	68	8	’	'	PUNCT
arjefm-1271	68	9	characteristic	characteristic	ADJ
arjefm-1271	68	10	show	show	NOUN
arjefm-1271	68	11	that	that	SCONJ
arjefm-1271	68	12	board	board	NOUN
arjefm-1271	68	13	independence	independence	NOUN
arjefm-1271	68	14	,	,	PUNCT
arjefm-1271	68	15	board	board	NOUN
arjefm-1271	68	16	female	female	ADJ
arjefm-1271	68	17	gender	gender	NOUN
arjefm-1271	68	18	,	,	PUNCT
arjefm-1271	68	19	board	board	NOUN
arjefm-1271	68	20	size	size	NOUN
arjefm-1271	68	21	show	show	VERB
arjefm-1271	68	22	negative	negative	ADJ
arjefm-1271	68	23	significant	significant	ADJ
arjefm-1271	68	24	effects	effect	NOUN
arjefm-1271	68	25	and	and	CCONJ
arjefm-1271	68	26	board	board	NOUN
arjefm-1271	68	27	meetings	meeting	NOUN
arjefm-1271	68	28	(	(	PUNCT
arjefm-1271	68	29	positive	positive	ADJ
arjefm-1271	68	30	)	)	PUNCT
arjefm-1271	68	31	and	and	CCONJ
arjefm-1271	68	32	board	board	NOUN
arjefm-1271	68	33	ownership	ownership	NOUN
arjefm-1271	68	34	(	(	PUNCT
arjefm-1271	68	35	negative	negative	ADJ
arjefm-1271	68	36	)	)	PUNCT
arjefm-1271	68	37	show	show	VERB
arjefm-1271	68	38	insignificant	insignificant	ADJ
arjefm-1271	68	39	effects	effect	NOUN
arjefm-1271	68	40	.	.	PUNCT
arjefm-1271	69	1	aliyu	aliyu	NOUN
arjefm-1271	69	2	,	,	PUNCT
arjefm-1271	69	3	onipe	onipe	NOUN
arjefm-1271	69	4	and	and	CCONJ
arjefm-1271	69	5	samuel	samuel	PROPN
arjefm-1271	69	6	(	(	PUNCT
arjefm-1271	69	7	2023	2023	NUM
arjefm-1271	69	8	)	)	PUNCT
arjefm-1271	69	9	determined	determine	VERB
arjefm-1271	69	10	the	the	DET
arjefm-1271	69	11	effects	effect	NOUN
arjefm-1271	69	12	of	of	ADP
arjefm-1271	69	13	board	board	NOUN
arjefm-1271	69	14	characteristics	characteristic	NOUN
arjefm-1271	69	15	on	on	ADP
arjefm-1271	69	16	financial	financial	ADJ
arjefm-1271	69	17	performance	performance	NOUN
arjefm-1271	69	18	in	in	ADP
arjefm-1271	69	19	nigeria	nigeria	PROPN
arjefm-1271	69	20	from	from	ADP
arjefm-1271	69	21	2018	2018	NUM
arjefm-1271	69	22	to	to	ADP
arjefm-1271	69	23	2022	2022	NUM
arjefm-1271	69	24	.	.	PUNCT
arjefm-1271	70	1	data	datum	NOUN
arjefm-1271	70	2	were	be	AUX
arjefm-1271	70	3	extracted	extract	VERB
arjefm-1271	70	4	from	from	ADP
arjefm-1271	70	5	the	the	DET
arjefm-1271	70	6	annual	annual	ADJ
arjefm-1271	70	7	reports	report	NOUN
arjefm-1271	70	8	and	and	CCONJ
arjefm-1271	70	9	accounts	account	NOUN
arjefm-1271	70	10	of	of	ADP
arjefm-1271	70	11	the	the	DET
arjefm-1271	70	12	listed	list	VERB
arjefm-1271	70	13	banks	bank	NOUN
arjefm-1271	70	14	.	.	PUNCT
arjefm-1271	71	1	correlational	correlational	ADJ
arjefm-1271	71	2	research	research	NOUN
arjefm-1271	71	3	and	and	CCONJ
arjefm-1271	71	4	regression	regression	NOUN
arjefm-1271	71	5	method	method	NOUN
arjefm-1271	71	6	employed	employ	VERB
arjefm-1271	71	7	was	be	AUX
arjefm-1271	71	8	panel	panel	NOUN
arjefm-1271	71	9	data	datum	NOUN
arjefm-1271	71	10	regression	regression	NOUN
arjefm-1271	71	11	.	.	PUNCT
arjefm-1271	72	1	the	the	DET
arjefm-1271	72	2	study	study	NOUN
arjefm-1271	72	3	showed	show	VERB
arjefm-1271	72	4	that	that	SCONJ
arjefm-1271	72	5	board	board	NOUN
arjefm-1271	72	6	meetings	meeting	NOUN
arjefm-1271	72	7	,	,	PUNCT
arjefm-1271	72	8	board	board	NOUN
arjefm-1271	72	9	gender	gender	NOUN
arjefm-1271	72	10	diversity	diversity	NOUN
arjefm-1271	72	11	and	and	CCONJ
arjefm-1271	72	12	board	board	NOUN
arjefm-1271	72	13	independence	independence	NOUN
arjefm-1271	72	14	show	show	VERB
arjefm-1271	72	15	insignificant	insignificant	ADJ
arjefm-1271	72	16	effects	effect	NOUN
arjefm-1271	72	17	on	on	ADP
arjefm-1271	72	18	financial	financial	ADJ
arjefm-1271	72	19	performance	performance	NOUN
arjefm-1271	72	20	.	.	PUNCT
arjefm-1271	73	1	begum	begum	PROPN
arjefm-1271	73	2	,	,	PUNCT
arjefm-1271	73	3	sarker	sarker	NOUN
arjefm-1271	73	4	and	and	CCONJ
arjefm-1271	73	5	nahar	nahar	PROPN
arjefm-1271	73	6	(	(	PUNCT
arjefm-1271	73	7	2023	2023	NUM
arjefm-1271	73	8	)	)	PUNCT
arjefm-1271	73	9	ascertained	ascertain	VERB
arjefm-1271	73	10	the	the	DET
arjefm-1271	73	11	relationship	relationship	NOUN
arjefm-1271	73	12	between	between	ADP
arjefm-1271	73	13	corporate	corporate	ADJ
arjefm-1271	73	14	governance	governance	NOUN
arjefm-1271	73	15	and	and	CCONJ
arjefm-1271	73	16	the	the	DET
arjefm-1271	73	17	likelihood	likelihood	NOUN
arjefm-1271	73	18	of	of	ADP
arjefm-1271	73	19	financial	financial	ADJ
arjefm-1271	73	20	distress	distress	NOUN
arjefm-1271	73	21	.	.	PUNCT
arjefm-1271	74	1	altman	altman	PROPN
arjefm-1271	74	2	z	z	PROPN
arjefm-1271	74	3	-	-	PUNCT
arjefm-1271	74	4	score	score	NOUN
arjefm-1271	74	5	was	be	AUX
arjefm-1271	74	6	used	use	VERB
arjefm-1271	74	7	to	to	PART
arjefm-1271	74	8	show	show	VERB
arjefm-1271	74	9	financial	financial	ADJ
arjefm-1271	74	10	distress	distress	NOUN
arjefm-1271	74	11	.	.	PUNCT
arjefm-1271	75	1	the	the	DET
arjefm-1271	75	2	study	study	NOUN
arjefm-1271	75	3	imply	imply	VERB
arjefm-1271	75	4	that	that	SCONJ
arjefm-1271	75	5	financial	financial	ADJ
arjefm-1271	75	6	distress	distress	NOUN
arjefm-1271	75	7	is	be	AUX
arjefm-1271	75	8	effected	effect	VERB
arjefm-1271	75	9	by	by	ADP
arjefm-1271	75	10	corporate	corporate	ADJ
arjefm-1271	75	11	governance	governance	NOUN
arjefm-1271	75	12	variables	variable	NOUN
arjefm-1271	75	13	(	(	PUNCT
arjefm-1271	75	14	board	board	NOUN
arjefm-1271	75	15	independence	independence	NOUN
arjefm-1271	75	16	,	,	PUNCT
arjefm-1271	75	17	auditor	auditor	NOUN
arjefm-1271	75	18	independence	independence	NOUN
arjefm-1271	75	19	,	,	PUNCT
arjefm-1271	75	20	auditor	auditor	NOUN
arjefm-1271	75	21	opinion	opinion	NOUN
arjefm-1271	75	22	,	,	PUNCT
arjefm-1271	75	23	sponsor	sponsor	NOUN
arjefm-1271	75	24	directors	director	NOUN
arjefm-1271	75	25	ownership	ownership	NOUN
arjefm-1271	75	26	,	,	PUNCT
arjefm-1271	75	27	and	and	CCONJ
arjefm-1271	75	28	foreign	foreign	ADJ
arjefm-1271	75	29	shareholders	shareholder	NOUN
arjefm-1271	75	30	)	)	PUNCT
arjefm-1271	75	31	,	,	PUNCT
arjefm-1271	75	32	and	and	CCONJ
arjefm-1271	75	33	firm	firm	ADJ
arjefm-1271	75	34	-	-	PUNCT
arjefm-1271	75	35	level	level	NOUN
arjefm-1271	75	36	variables	variable	NOUN
arjefm-1271	75	37	(	(	PUNCT
arjefm-1271	75	38	sales	sale	NOUN
arjefm-1271	75	39	growth	growth	NOUN
arjefm-1271	75	40	,	,	PUNCT
arjefm-1271	75	41	performance	performance	NOUN
arjefm-1271	75	42	,	,	PUNCT
arjefm-1271	75	43	liquidity	liquidity	NOUN
arjefm-1271	75	44	,	,	PUNCT
arjefm-1271	75	45	firm	firm	ADJ
arjefm-1271	75	46	size	size	NOUN
arjefm-1271	75	47	)	)	PUNCT
arjefm-1271	75	48	.	.	PUNCT
arjefm-1271	76	1	rabiu	rabiu	NOUN
arjefm-1271	76	2	,	,	PUNCT
arjefm-1271	76	3	muhammed	muhamme	VERB
arjefm-1271	76	4	,	,	PUNCT
arjefm-1271	76	5	umar	umar	PROPN
arjefm-1271	76	6	and	and	CCONJ
arjefm-1271	76	7	ramatu	ramatu	PROPN
arjefm-1271	76	8	(	(	PUNCT
arjefm-1271	76	9	2023	2023	NUM
arjefm-1271	76	10	)	)	PUNCT
arjefm-1271	76	11	determined	determine	VERB
arjefm-1271	76	12	the	the	DET
arjefm-1271	76	13	effect	effect	NOUN
arjefm-1271	76	14	of	of	ADP
arjefm-1271	76	15	board	board	NOUN
arjefm-1271	76	16	characteristics	characteristic	NOUN
arjefm-1271	76	17	on	on	ADP
arjefm-1271	76	18	financial	financial	ADJ
arjefm-1271	76	19	performance	performance	NOUN
arjefm-1271	76	20	of	of	ADP
arjefm-1271	76	21	listed	list	VERB
arjefm-1271	76	22	consumer	consumer	NOUN
arjefm-1271	76	23	firms	firm	NOUN
arjefm-1271	76	24	in	in	ADP
arjefm-1271	76	25	nigeria	nigeria	PROPN
arjefm-1271	76	26	.	.	PUNCT
arjefm-1271	77	1	data	datum	NOUN
arjefm-1271	77	2	were	be	AUX
arjefm-1271	77	3	extracted	extract	VERB
arjefm-1271	77	4	from	from	ADP
arjefm-1271	77	5	annual	annual	ADJ
arjefm-1271	77	6	report	report	NOUN
arjefm-1271	77	7	and	and	CCONJ
arjefm-1271	77	8	account	account	NOUN
arjefm-1271	77	9	of	of	ADP
arjefm-1271	77	10	the	the	DET
arjefm-1271	77	11	sampled	sample	VERB
arjefm-1271	77	12	companies	company	NOUN
arjefm-1271	77	13	from	from	ADP
arjefm-1271	77	14	2011	2011	NUM
arjefm-1271	77	15	to	to	ADP
arjefm-1271	77	16	2021	2021	NUM
arjefm-1271	77	17	.	.	PUNCT
arjefm-1271	78	1	correlation	correlation	NOUN
arjefm-1271	78	2	and	and	CCONJ
arjefm-1271	78	3	regression	regression	NOUN
arjefm-1271	78	4	analysis	analysis	NOUN
arjefm-1271	78	5	has	have	AUX
arjefm-1271	78	6	been	be	AUX
arjefm-1271	78	7	used	use	VERB
arjefm-1271	78	8	in	in	ADP
arjefm-1271	78	9	order	order	NOUN
arjefm-1271	78	10	to	to	PART
arjefm-1271	78	11	determine	determine	VERB
arjefm-1271	78	12	the	the	DET
arjefm-1271	78	13	relationship	relationship	NOUN
arjefm-1271	78	14	between	between	ADP
arjefm-1271	78	15	the	the	DET
arjefm-1271	78	16	dependent	dependent	ADJ
arjefm-1271	78	17	and	and	CCONJ
arjefm-1271	78	18	the	the	DET
arjefm-1271	78	19	independent	independent	ADJ
arjefm-1271	78	20	variables	variable	NOUN
arjefm-1271	78	21	.	.	PUNCT
arjefm-1271	79	1	the	the	DET
arjefm-1271	79	2	study	study	NOUN
arjefm-1271	79	3	established	establish	VERB
arjefm-1271	79	4	that	that	DET
arjefm-1271	79	5	board	board	NOUN
arjefm-1271	79	6	size	size	NOUN
arjefm-1271	79	7	and	and	CCONJ
arjefm-1271	79	8	experience	experience	NOUN
arjefm-1271	79	9	have	have	AUX
arjefm-1271	79	10	positively	positively	ADV
arjefm-1271	79	11	influenced	influence	VERB
arjefm-1271	79	12	financial	financial	ADJ
arjefm-1271	79	13	performance	performance	NOUN
arjefm-1271	79	14	while	while	SCONJ
arjefm-1271	79	15	board	board	NOUN
arjefm-1271	79	16	independence	independence	NOUN
arjefm-1271	79	17	and	and	CCONJ
arjefm-1271	79	18	women	woman	NOUN
arjefm-1271	79	19	director	director	NOUN
arjefm-1271	79	20	have	have	AUX
arjefm-1271	79	21	negatively	negatively	ADV
arjefm-1271	79	22	influenced	influence	VERB
arjefm-1271	79	23	the	the	DET
arjefm-1271	79	24	financial	financial	ADJ
arjefm-1271	79	25	performance	performance	NOUN
arjefm-1271	79	26	of	of	ADP
arjefm-1271	79	27	listed	list	VERB
arjefm-1271	79	28	consumer	consumer	NOUN
arjefm-1271	79	29	goods	good	NOUN
arjefm-1271	79	30	firms	firm	NOUN
arjefm-1271	79	31	.	.	PUNCT
arjefm-1271	80	1	dalia	dalia	PROPN
arjefm-1271	80	2	(	(	PUNCT
arjefm-1271	80	3	2023	2023	NUM
arjefm-1271	80	4	)	)	PUNCT
arjefm-1271	80	5	determined	determine	VERB
arjefm-1271	80	6	the	the	DET
arjefm-1271	80	7	effect	effect	NOUN
arjefm-1271	80	8	of	of	ADP
arjefm-1271	80	9	intellectual	intellectual	ADJ
arjefm-1271	80	10	capital	capital	NOUN
arjefm-1271	80	11	and	and	CCONJ
arjefm-1271	80	12	corporate	corporate	ADJ
arjefm-1271	80	13	governance	governance	NOUN
arjefm-1271	80	14	mechanisms	mechanism	NOUN
arjefm-1271	80	15	on	on	ADP
arjefm-1271	80	16	the	the	DET
arjefm-1271	80	17	bankruptcy	bankruptcy	NOUN
arjefm-1271	80	18	risk	risk	NOUN
arjefm-1271	80	19	of	of	ADP
arjefm-1271	80	20	egyptian	egyptian	ADJ
arjefm-1271	80	21	companies	company	NOUN
arjefm-1271	80	22	listed	list	VERB
arjefm-1271	80	23	on	on	ADP
arjefm-1271	80	24	the	the	DET
arjefm-1271	80	25	egx	egx	PROPN
arjefm-1271	80	26	100	100	NUM
arjefm-1271	80	27	index	index	NOUN
arjefm-1271	80	28	from	from	ADP
arjefm-1271	80	29	2017	2017	NUM
arjefm-1271	80	30	-	-	SYM
arjefm-1271	80	31	2021	2021	NUM
arjefm-1271	80	32	.	.	PUNCT
arjefm-1271	81	1	the	the	DET
arjefm-1271	81	2	modified	modify	VERB
arjefm-1271	81	3	altman	altman	PROPN
arjefm-1271	81	4	z	z	PROPN
arjefm-1271	81	5	score	score	NOUN
arjefm-1271	81	6	model	model	NOUN
arjefm-1271	81	7	was	be	AUX
arjefm-1271	81	8	used	use	VERB
arjefm-1271	81	9	to	to	PART
arjefm-1271	81	10	measure	measure	VERB
arjefm-1271	81	11	bankruptcy	bankruptcy	NOUN
arjefm-1271	81	12	risk	risk	NOUN
arjefm-1271	81	13	,	,	PUNCT
arjefm-1271	81	14	and	and	CCONJ
arjefm-1271	81	15	the	the	DET
arjefm-1271	81	16	value	value	NOUN
arjefm-1271	81	17	-	-	PUNCT
arjefm-1271	81	18	added	add	VERB
arjefm-1271	81	19	intellectual	intellectual	ADJ
arjefm-1271	81	20	coefficient	coefficient	NOUN
arjefm-1271	81	21	(	(	PUNCT
arjefm-1271	81	22	vaic	vaic	ADJ
arjefm-1271	81	23	)	)	PUNCT
arjefm-1271	81	24	model	model	NOUN
arjefm-1271	81	25	was	be	AUX
arjefm-1271	81	26	used	use	VERB
arjefm-1271	81	27	to	to	PART
arjefm-1271	81	28	measure	measure	VERB
arjefm-1271	81	29	intellectual	intellectual	ADJ
arjefm-1271	81	30	capital	capital	NOUN
arjefm-1271	81	31	.	.	PUNCT
arjefm-1271	82	1	the	the	DET
arjefm-1271	82	2	study	study	NOUN
arjefm-1271	82	3	found	find	VERB
arjefm-1271	82	4	that	that	SCONJ
arjefm-1271	82	5	board	board	NOUN
arjefm-1271	82	6	size	size	NOUN
arjefm-1271	82	7	,	,	PUNCT
arjefm-1271	82	8	board	board	NOUN
arjefm-1271	82	9	meetings	meeting	NOUN
arjefm-1271	82	10	,	,	PUNCT
arjefm-1271	82	11	and	and	CCONJ
arjefm-1271	82	12	audit	audit	NOUN
arjefm-1271	82	13	committee	committee	NOUN
arjefm-1271	82	14	meetings	meeting	NOUN
arjefm-1271	82	15	have	have	VERB
arjefm-1271	82	16	a	a	DET
arjefm-1271	82	17	significant	significant	ADJ
arjefm-1271	82	18	positive	positive	ADJ
arjefm-1271	82	19	effect	effect	NOUN
arjefm-1271	82	20	on	on	ADP
arjefm-1271	82	21	intellectual	intellectual	ADJ
arjefm-1271	82	22	capital	capital	NOUN
arjefm-1271	82	23	efficiency	efficiency	NOUN
arjefm-1271	82	24	with	with	ADP
arjefm-1271	82	25	its	its	PRON
arjefm-1271	82	26	three	three	NUM
arjefm-1271	82	27	components	component	NOUN
arjefm-1271	82	28	of	of	ADP
arjefm-1271	82	29	human	human	ADJ
arjefm-1271	82	30	capital	capital	NOUN
arjefm-1271	82	31	efficiency	efficiency	NOUN
arjefm-1271	82	32	,	,	PUNCT
arjefm-1271	82	33	structural	structural	ADJ
arjefm-1271	82	34	capital	capital	NOUN
arjefm-1271	82	35	efficiency	efficiency	NOUN
arjefm-1271	82	36	,	,	PUNCT
arjefm-1271	82	37	and	and	CCONJ
arjefm-1271	82	38	capital	capital	NOUN
arjefm-1271	82	39	employed	employ	VERB
arjefm-1271	82	40	efficiency	efficiency	NOUN
arjefm-1271	82	41	.	.	PUNCT
arjefm-1271	83	1	keerthana	keerthana	PROPN
arjefm-1271	83	2	and	and	CCONJ
arjefm-1271	83	3	balagobei	balagobei	NOUN
arjefm-1271	83	4	(	(	PUNCT
arjefm-1271	83	5	2022	2022	NUM
arjefm-1271	83	6	)	)	PUNCT
arjefm-1271	83	7	ascertained	ascertain	VERB
arjefm-1271	83	8	the	the	DET
arjefm-1271	83	9	effect	effect	NOUN
arjefm-1271	83	10	of	of	ADP
arjefm-1271	83	11	board	board	NOUN
arjefm-1271	83	12	characteristics	characteristic	NOUN
arjefm-1271	83	13	on	on	ADP
arjefm-1271	83	14	the	the	DET
arjefm-1271	83	15	financial	financial	ADJ
arjefm-1271	83	16	distress	distress	NOUN
arjefm-1271	83	17	of	of	ADP
arjefm-1271	83	18	listed	list	VERB
arjefm-1271	83	19	companies	company	NOUN
arjefm-1271	83	20	in	in	ADP
arjefm-1271	83	21	sri	sri	PROPN
arjefm-1271	83	22	lanka	lanka	PROPN
arjefm-1271	83	23	from	from	ADP
arjefm-1271	83	24	2019	2019	NUM
arjefm-1271	83	25	to	to	ADP
arjefm-1271	83	26	2021	2021	NUM
arjefm-1271	83	27	.	.	PUNCT
arjefm-1271	84	1	panel	panel	NOUN
arjefm-1271	84	2	regression	regression	NOUN
arjefm-1271	84	3	analysis	analysis	NOUN
arjefm-1271	84	4	was	be	AUX
arjefm-1271	84	5	used	use	VERB
arjefm-1271	84	6	and	and	CCONJ
arjefm-1271	84	7	36	36	NUM
arjefm-1271	84	8	listed	list	VERB
arjefm-1271	84	9	companies	company	NOUN
arjefm-1271	84	10	representing	represent	VERB
arjefm-1271	84	11	the	the	DET
arjefm-1271	84	12	consumer	consumer	NOUN
arjefm-1271	84	13	service	service	NOUN
arjefm-1271	84	14	sector	sector	NOUN
arjefm-1271	84	15	in	in	ADP
arjefm-1271	84	16	sri	sri	PROPN
arjefm-1271	84	17	lanka	lanka	PROPN
arjefm-1271	84	18	were	be	AUX
arjefm-1271	84	19	selected	select	VERB
arjefm-1271	84	20	as	as	ADP
arjefm-1271	84	21	the	the	DET
arjefm-1271	84	22	sample	sample	NOUN
arjefm-1271	84	23	.	.	PUNCT
arjefm-1271	85	1	the	the	DET
arjefm-1271	85	2	study	study	NOUN
arjefm-1271	85	3	revealed	reveal	VERB
arjefm-1271	85	4	that	that	SCONJ
arjefm-1271	85	5	board	board	NOUN
arjefm-1271	85	6	size	size	NOUN
arjefm-1271	85	7	,	,	PUNCT
arjefm-1271	85	8	board	board	NOUN
arjefm-1271	85	9	composition	composition	NOUN
arjefm-1271	85	10	,	,	PUNCT
arjefm-1271	85	11	and	and	CCONJ
arjefm-1271	85	12	directors	director	NOUN
arjefm-1271	85	13	'	'	PART
arjefm-1271	85	14	ownership	ownership	NOUN
arjefm-1271	85	15	have	have	VERB
arjefm-1271	85	16	a	a	DET
arjefm-1271	85	17	positive	positive	ADJ
arjefm-1271	85	18	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1271	85	19	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	85	20	american	american	PROPN
arjefm-1271	85	21	research	research	PROPN
arjefm-1271	85	22	journal	journal	PROPN
arjefm-1271	85	23	of	of	ADP
arjefm-1271	85	24	economics	economic	NOUN
arjefm-1271	85	25	,	,	PUNCT
arjefm-1271	85	26	finance	finance	NOUN
arjefm-1271	85	27	and	and	CCONJ
arjefm-1271	85	28	management	management	NOUN
arjefm-1271	85	29	volume	volume	NOUN
arjefm-1271	85	30	13	13	NUM
arjefm-1271	85	31	issue	issue	NOUN
arjefm-1271	85	32	4	4	NUM
arjefm-1271	85	33	,	,	PUNCT
arjefm-1271	85	34	october	october	PROPN
arjefm-1271	85	35	-	-	PUNCT
arjefm-1271	85	36	december	december	PROPN
arjefm-1271	85	37	2025	2025	NUM
arjefm-1271	85	38	issn	issn	NOUN
arjefm-1271	85	39	:	:	PUNCT
arjefm-1271	85	40	2836	2836	NUM
arjefm-1271	85	41	-	-	SYM
arjefm-1271	85	42	9416	9416	NUM
arjefm-1271	85	43	impact	impact	NOUN
arjefm-1271	85	44	factor	factor	NOUN
arjefm-1271	85	45	:	:	PUNCT
arjefm-1271	85	46	6.41	6.41	NUM
arjefm-1271	85	47	journal	journal	NOUN
arjefm-1271	85	48	homepage	homepage	NOUN
arjefm-1271	85	49	:	:	PUNCT
arjefm-1271	85	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	85	51	email	email	NOUN
arjefm-1271	85	52	:	:	PUNCT
arjefm-1271	85	53	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	85	54	official	official	ADJ
arjefm-1271	85	55	journal	journal	PROPN
arjefm-1271	85	56	of	of	ADP
arjefm-1271	85	57	america	america	PROPN
arjefm-1271	85	58	serial	serial	PROPN
arjefm-1271	85	59	publication	publication	NOUN
arjefm-1271	85	60	american	american	PROPN
arjefm-1271	85	61	research	research	PROPN
arjefm-1271	85	62	journal	journal	PROPN
arjefm-1271	85	63	of	of	ADP
arjefm-1271	85	64	economics	economic	NOUN
arjefm-1271	85	65	,	,	PUNCT
arjefm-1271	85	66	finance	finance	NOUN
arjefm-1271	85	67	and	and	CCONJ
arjefm-1271	85	68	management	management	NOUN
arjefm-1271	85	69	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	85	70	,	,	PUNCT
arjefm-1271	85	71	email	email	NOUN
arjefm-1271	85	72	:	:	PUNCT
arjefm-1271	86	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	86	2	5	5	NUM
arjefm-1271	87	1	|	|	ADV
arjefm-1271	87	2	p	p	X
arjefm-1271	87	3	a	a	DET
arjefm-1271	87	4	g	g	NOUN
arjefm-1271	87	5	e	e	NOUN
arjefm-1271	87	6	significant	significant	ADJ
arjefm-1271	87	7	effect	effect	NOUN
arjefm-1271	87	8	on	on	ADP
arjefm-1271	87	9	financial	financial	ADJ
arjefm-1271	87	10	distress	distress	NOUN
arjefm-1271	87	11	whereas	whereas	SCONJ
arjefm-1271	87	12	ceo	ceo	NOUN
arjefm-1271	87	13	duality	duality	NOUN
arjefm-1271	87	14	has	have	VERB
arjefm-1271	87	15	a	a	DET
arjefm-1271	87	16	significant	significant	ADJ
arjefm-1271	87	17	negative	negative	ADJ
arjefm-1271	87	18	effect	effect	NOUN
arjefm-1271	87	19	on	on	ADP
arjefm-1271	87	20	financial	financial	ADJ
arjefm-1271	87	21	distress	distress	NOUN
arjefm-1271	87	22	.	.	PUNCT
arjefm-1271	88	1	lamidi	lamidi	PROPN
arjefm-1271	88	2	et	et	PROPN
arjefm-1271	88	3	al	al	PROPN
arjefm-1271	88	4	,	,	PUNCT
arjefm-1271	88	5	(	(	PUNCT
arjefm-1271	88	6	2022	2022	NUM
arjefm-1271	88	7	)	)	PUNCT
arjefm-1271	88	8	determined	determine	VERB
arjefm-1271	88	9	the	the	DET
arjefm-1271	88	10	characteristics	characteristic	NOUN
arjefm-1271	88	11	of	of	ADP
arjefm-1271	88	12	risk	risk	NOUN
arjefm-1271	88	13	committees	committee	NOUN
arjefm-1271	88	14	as	as	ADV
arjefm-1271	88	15	well	well	ADV
arjefm-1271	88	16	as	as	ADP
arjefm-1271	88	17	their	their	PRON
arjefm-1271	88	18	effects	effect	NOUN
arjefm-1271	88	19	on	on	ADP
arjefm-1271	88	20	the	the	DET
arjefm-1271	88	21	financial	financial	ADJ
arjefm-1271	88	22	performance	performance	NOUN
arjefm-1271	88	23	of	of	ADP
arjefm-1271	88	24	deposit	deposit	NOUN
arjefm-1271	88	25	money	money	NOUN
arjefm-1271	88	26	banks	bank	NOUN
arjefm-1271	88	27	(	(	PUNCT
arjefm-1271	88	28	dmbs	dmb	NOUN
arjefm-1271	88	29	)	)	PUNCT
arjefm-1271	88	30	in	in	ADP
arjefm-1271	88	31	nigeria	nigeria	PROPN
arjefm-1271	88	32	.	.	PUNCT
arjefm-1271	89	1	data	datum	NOUN
arjefm-1271	89	2	were	be	AUX
arjefm-1271	89	3	analyzed	analyze	VERB
arjefm-1271	89	4	using	use	VERB
arjefm-1271	89	5	the	the	DET
arjefm-1271	89	6	panel	panel	NOUN
arjefm-1271	89	7	regression	regression	NOUN
arjefm-1271	89	8	approach	approach	NOUN
arjefm-1271	89	9	.	.	PUNCT
arjefm-1271	90	1	the	the	DET
arjefm-1271	90	2	study	study	NOUN
arjefm-1271	90	3	discovered	discover	VERB
arjefm-1271	90	4	that	that	SCONJ
arjefm-1271	90	5	the	the	DET
arjefm-1271	90	6	size	size	NOUN
arjefm-1271	90	7	and	and	CCONJ
arjefm-1271	90	8	independence	independence	NOUN
arjefm-1271	90	9	of	of	ADP
arjefm-1271	90	10	risk	risk	NOUN
arjefm-1271	90	11	management	management	NOUN
arjefm-1271	90	12	committees	committee	NOUN
arjefm-1271	90	13	have	have	VERB
arjefm-1271	90	14	a	a	DET
arjefm-1271	90	15	negative	negative	ADJ
arjefm-1271	90	16	impact	impact	NOUN
arjefm-1271	90	17	on	on	ADP
arjefm-1271	90	18	the	the	DET
arjefm-1271	90	19	financial	financial	ADJ
arjefm-1271	90	20	performance	performance	NOUN
arjefm-1271	90	21	of	of	ADP
arjefm-1271	90	22	deposit	deposit	NOUN
arjefm-1271	90	23	money	money	NOUN
arjefm-1271	90	24	banks	bank	NOUN
arjefm-1271	90	25	in	in	ADP
arjefm-1271	90	26	nigeria	nigeria	PROPN
arjefm-1271	90	27	,	,	PUNCT
arjefm-1271	90	28	while	while	SCONJ
arjefm-1271	90	29	the	the	DET
arjefm-1271	90	30	size	size	NOUN
arjefm-1271	90	31	of	of	ADP
arjefm-1271	90	32	the	the	DET
arjefm-1271	90	33	committees	committee	NOUN
arjefm-1271	90	34	is	be	AUX
arjefm-1271	90	35	insignificant	insignificant	ADJ
arjefm-1271	90	36	.	.	PUNCT
arjefm-1271	91	1	khiem	khiem	NOUN
arjefm-1271	91	2	(	(	PUNCT
arjefm-1271	91	3	2022	2022	NUM
arjefm-1271	91	4	)	)	PUNCT
arjefm-1271	91	5	ascertained	ascertain	VERB
arjefm-1271	91	6	the	the	DET
arjefm-1271	91	7	effect	effect	NOUN
arjefm-1271	91	8	of	of	ADP
arjefm-1271	91	9	corporate	corporate	ADJ
arjefm-1271	91	10	governance	governance	NOUN
arjefm-1271	91	11	on	on	ADP
arjefm-1271	91	12	the	the	DET
arjefm-1271	91	13	relationship	relationship	NOUN
arjefm-1271	91	14	between	between	ADP
arjefm-1271	91	15	the	the	DET
arjefm-1271	91	16	macro	macro	NOUN
arjefm-1271	91	17	and	and	CCONJ
arjefm-1271	91	18	micro	micro	ADJ
arjefm-1271	91	19	factors	factor	NOUN
arjefm-1271	91	20	causing	cause	VERB
arjefm-1271	91	21	financial	financial	ADJ
arjefm-1271	91	22	distress	distress	NOUN
arjefm-1271	91	23	in	in	ADP
arjefm-1271	91	24	240	240	NUM
arjefm-1271	91	25	vietnamese	vietnamese	NOUN
arjefm-1271	91	26	listed	list	VERB
arjefm-1271	91	27	non	non	ADJ
arjefm-1271	91	28	-	-	ADJ
arjefm-1271	91	29	financial	financial	ADJ
arjefm-1271	91	30	firms	firm	NOUN
arjefm-1271	91	31	.	.	PUNCT
arjefm-1271	92	1	the	the	DET
arjefm-1271	92	2	study	study	NOUN
arjefm-1271	92	3	used	use	VERB
arjefm-1271	92	4	an	an	DET
arjefm-1271	92	5	endogenous	endogenous	ADJ
arjefm-1271	92	6	switching	switching	NOUN
arjefm-1271	92	7	regression	regression	NOUN
arjefm-1271	92	8	model	model	NOUN
arjefm-1271	92	9	(	(	PUNCT
arjefm-1271	92	10	esrm	esrm	PROPN
arjefm-1271	92	11	)	)	PUNCT
arjefm-1271	92	12	.	.	PUNCT
arjefm-1271	93	1	moreover	moreover	ADV
arjefm-1271	93	2	,	,	PUNCT
arjefm-1271	93	3	the	the	DET
arjefm-1271	93	4	risk	risk	NOUN
arjefm-1271	93	5	of	of	ADP
arjefm-1271	93	6	financial	financial	ADJ
arjefm-1271	93	7	distress	distress	NOUN
arjefm-1271	93	8	is	be	AUX
arjefm-1271	93	9	significantly	significantly	ADV
arjefm-1271	93	10	reduced	reduce	VERB
arjefm-1271	93	11	when	when	SCONJ
arjefm-1271	93	12	improving	improve	VERB
arjefm-1271	93	13	the	the	DET
arjefm-1271	93	14	corporate	corporate	ADJ
arjefm-1271	93	15	governance	governance	NOUN
arjefm-1271	93	16	practice	practice	NOUN
arjefm-1271	93	17	.	.	PUNCT
arjefm-1271	94	1	alberto	alberto	PROPN
arjefm-1271	94	2	,	,	PUNCT
arjefm-1271	94	3	et	et	PROPN
arjefm-1271	94	4	al	al	PROPN
arjefm-1271	94	5	(	(	PUNCT
arjefm-1271	94	6	2022	2022	NUM
arjefm-1271	94	7	)	)	PUNCT
arjefm-1271	94	8	compared	compare	VERB
arjefm-1271	94	9	the	the	DET
arjefm-1271	94	10	performance	performance	NOUN
arjefm-1271	94	11	of	of	ADP
arjefm-1271	94	12	corporate	corporate	ADJ
arjefm-1271	94	13	governance	governance	NOUN
arjefm-1271	94	14	variables	variable	NOUN
arjefm-1271	94	15	in	in	ADP
arjefm-1271	94	16	predicting	predict	VERB
arjefm-1271	94	17	corporate	corporate	ADJ
arjefm-1271	94	18	defaults	default	NOUN
arjefm-1271	94	19	,	,	PUNCT
arjefm-1271	94	20	using	use	VERB
arjefm-1271	94	21	both	both	CCONJ
arjefm-1271	94	22	the	the	DET
arjefm-1271	94	23	logit	logit	NOUN
arjefm-1271	94	24	and	and	CCONJ
arjefm-1271	94	25	random	random	ADJ
arjefm-1271	94	26	forest	forest	NOUN
arjefm-1271	94	27	models	model	NOUN
arjefm-1271	94	28	,	,	PUNCT
arjefm-1271	94	29	which	which	PRON
arjefm-1271	94	30	previous	previous	ADJ
arjefm-1271	94	31	researchers	researcher	NOUN
arjefm-1271	94	32	have	have	AUX
arjefm-1271	94	33	deemed	deem	VERB
arjefm-1271	94	34	to	to	PART
arjefm-1271	94	35	be	be	AUX
arjefm-1271	94	36	the	the	DET
arjefm-1271	94	37	most	most	ADV
arjefm-1271	94	38	efficient	efficient	ADJ
arjefm-1271	94	39	machine	machine	NOUN
arjefm-1271	94	40	learning	learn	VERB
arjefm-1271	94	41	techniques	technique	NOUN
arjefm-1271	94	42	.	.	PUNCT
arjefm-1271	95	1	they	they	PRON
arjefm-1271	95	2	study	study	VERB
arjefm-1271	95	3	show	show	VERB
arjefm-1271	95	4	that	that	SCONJ
arjefm-1271	95	5	the	the	DET
arjefm-1271	95	6	use	use	NOUN
arjefm-1271	95	7	of	of	ADP
arjefm-1271	95	8	corporate	corporate	ADJ
arjefm-1271	95	9	governance	governance	NOUN
arjefm-1271	95	10	variables	variable	NOUN
arjefm-1271	95	11	–	–	PUNCT
arjefm-1271	95	12	especially	especially	ADV
arjefm-1271	95	13	with	with	ADP
arjefm-1271	95	14	regards	regard	NOUN
arjefm-1271	95	15	to	to	ADP
arjefm-1271	95	16	ceo	ceo	NOUN
arjefm-1271	95	17	renewal	renewal	NOUN
arjefm-1271	95	18	and	and	CCONJ
arjefm-1271	95	19	stability	stability	NOUN
arjefm-1271	95	20	in	in	ADP
arjefm-1271	95	21	the	the	DET
arjefm-1271	95	22	composition	composition	NOUN
arjefm-1271	95	23	of	of	ADP
arjefm-1271	95	24	the	the	DET
arjefm-1271	95	25	board	board	NOUN
arjefm-1271	95	26	of	of	ADP
arjefm-1271	95	27	directors	director	NOUN
arjefm-1271	95	28	–	–	PUNCT
arjefm-1271	95	29	increases	increase	VERB
arjefm-1271	95	30	the	the	DET
arjefm-1271	95	31	accuracy	accuracy	NOUN
arjefm-1271	95	32	of	of	ADP
arjefm-1271	95	33	the	the	DET
arjefm-1271	95	34	random	random	ADJ
arjefm-1271	95	35	forest	forest	NOUN
arjefm-1271	95	36	technique	technique	NOUN
arjefm-1271	95	37	and	and	CCONJ
arjefm-1271	95	38	influences	influence	VERB
arjefm-1271	95	39	the	the	DET
arjefm-1271	95	40	success	success	NOUN
arjefm-1271	95	41	of	of	ADP
arjefm-1271	95	42	the	the	DET
arjefm-1271	95	43	turnaround	turnaround	NOUN
arjefm-1271	95	44	process	process	NOUN
arjefm-1271	95	45	.	.	PUNCT
arjefm-1271	96	1	okoye	okoye	PROPN
arjefm-1271	96	2	and	and	CCONJ
arjefm-1271	96	3	okoye	okoye	PROPN
arjefm-1271	96	4	(	(	PUNCT
arjefm-1271	96	5	2022	2022	NUM
arjefm-1271	96	6	)	)	PUNCT
arjefm-1271	96	7	determined	determine	VERB
arjefm-1271	96	8	the	the	DET
arjefm-1271	96	9	effect	effect	NOUN
arjefm-1271	96	10	of	of	ADP
arjefm-1271	96	11	corporate	corporate	ADJ
arjefm-1271	96	12	governance	governance	NOUN
arjefm-1271	96	13	on	on	ADP
arjefm-1271	96	14	bankruptcy	bankruptcy	NOUN
arjefm-1271	96	15	risk	risk	NOUN
arjefm-1271	96	16	in	in	ADP
arjefm-1271	96	17	deposit	deposit	NOUN
arjefm-1271	96	18	money	money	NOUN
arjefm-1271	96	19	banks	bank	NOUN
arjefm-1271	96	20	in	in	ADP
arjefm-1271	96	21	nigeria	nigeria	PROPN
arjefm-1271	96	22	.	.	PUNCT
arjefm-1271	97	1	ex	ex	PRON
arjefm-1271	97	2	post	post	X
arjefm-1271	97	3	facto	facto	X
arjefm-1271	97	4	research	research	NOUN
arjefm-1271	97	5	design	design	NOUN
arjefm-1271	97	6	was	be	AUX
arjefm-1271	97	7	adopted	adopt	VERB
arjefm-1271	97	8	for	for	ADP
arjefm-1271	97	9	the	the	DET
arjefm-1271	97	10	study	study	NOUN
arjefm-1271	97	11	.	.	PUNCT
arjefm-1271	98	1	a	a	DET
arjefm-1271	98	2	sample	sample	NOUN
arjefm-1271	98	3	of	of	ADP
arjefm-1271	98	4	nine	nine	NUM
arjefm-1271	98	5	deposit	deposit	NOUN
arjefm-1271	98	6	money	money	NOUN
arjefm-1271	98	7	banks	bank	NOUN
arjefm-1271	98	8	was	be	AUX
arjefm-1271	98	9	used	use	VERB
arjefm-1271	98	10	for	for	ADP
arjefm-1271	98	11	the	the	DET
arjefm-1271	98	12	study	study	NOUN
arjefm-1271	98	13	.	.	PUNCT
arjefm-1271	99	1	data	datum	NOUN
arjefm-1271	99	2	were	be	AUX
arjefm-1271	99	3	obtained	obtain	VERB
arjefm-1271	99	4	from	from	ADP
arjefm-1271	99	5	the	the	DET
arjefm-1271	99	6	annual	annual	ADJ
arjefm-1271	99	7	reports	report	NOUN
arjefm-1271	99	8	and	and	CCONJ
arjefm-1271	99	9	audited	audit	VERB
arjefm-1271	99	10	accounts	account	NOUN
arjefm-1271	99	11	of	of	ADP
arjefm-1271	99	12	the	the	DET
arjefm-1271	99	13	banks	bank	NOUN
arjefm-1271	99	14	under	under	ADP
arjefm-1271	99	15	assessment	assessment	NOUN
arjefm-1271	99	16	.	.	PUNCT
arjefm-1271	100	1	altman	altman	PROPN
arjefm-1271	100	2	's	's	PART
arjefm-1271	100	3	original	original	ADJ
arjefm-1271	100	4	model	model	NOUN
arjefm-1271	100	5	for	for	ADP
arjefm-1271	100	6	public	public	ADJ
arjefm-1271	100	7	companies	company	NOUN
arjefm-1271	100	8	was	be	AUX
arjefm-1271	100	9	used	use	VERB
arjefm-1271	100	10	to	to	PART
arjefm-1271	100	11	extract	extract	VERB
arjefm-1271	100	12	data	datum	NOUN
arjefm-1271	100	13	and	and	CCONJ
arjefm-1271	100	14	the	the	DET
arjefm-1271	100	15	formulated	formulated	ADJ
arjefm-1271	100	16	hypothesis	hypothesis	NOUN
arjefm-1271	100	17	was	be	AUX
arjefm-1271	100	18	tested	test	VERB
arjefm-1271	100	19	with	with	ADP
arjefm-1271	100	20	regression	regression	NOUN
arjefm-1271	100	21	analysis	analysis	NOUN
arjefm-1271	100	22	with	with	ADP
arjefm-1271	100	23	aid	aid	NOUN
arjefm-1271	100	24	of	of	ADP
arjefm-1271	100	25	e	e	NOUN
arjefm-1271	100	26	-	-	NOUN
arjefm-1271	100	27	view	view	NOUN
arjefm-1271	100	28	9.0	9.0	NUM
arjefm-1271	100	29	.	.	PUNCT
arjefm-1271	101	1	the	the	DET
arjefm-1271	101	2	study	study	NOUN
arjefm-1271	101	3	indicated	indicate	VERB
arjefm-1271	101	4	that	that	SCONJ
arjefm-1271	101	5	board	board	NOUN
arjefm-1271	101	6	of	of	ADP
arjefm-1271	101	7	directors	director	NOUN
arjefm-1271	101	8	’	'	PUNCT
arjefm-1271	101	9	independence	independence	NOUN
arjefm-1271	101	10	has	have	VERB
arjefm-1271	101	11	a	a	DET
arjefm-1271	101	12	positive	positive	ADJ
arjefm-1271	101	13	significant	significant	ADJ
arjefm-1271	101	14	effect	effect	NOUN
arjefm-1271	101	15	on	on	ADP
arjefm-1271	101	16	bankruptcy	bankruptcy	NOUN
arjefm-1271	101	17	risk	risk	NOUN
arjefm-1271	101	18	of	of	ADP
arjefm-1271	101	19	deposit	deposit	NOUN
arjefm-1271	101	20	money	money	NOUN
arjefm-1271	101	21	banks	bank	NOUN
arjefm-1271	101	22	in	in	ADP
arjefm-1271	101	23	nigeria	nigeria	PROPN
arjefm-1271	101	24	.	.	PUNCT
arjefm-1271	102	1	maier	maier	PROPN
arjefm-1271	102	2	and	and	CCONJ
arjefm-1271	102	3	yurtoglu	yurtoglu	PROPN
arjefm-1271	102	4	(	(	PUNCT
arjefm-1271	102	5	2022	2022	NUM
arjefm-1271	102	6	)	)	PUNCT
arjefm-1271	102	7	estimated	estimate	VERB
arjefm-1271	102	8	classic	classic	ADJ
arjefm-1271	102	9	zscore	zscore	NOUN
arjefm-1271	102	10	models	model	NOUN
arjefm-1271	102	11	using	use	VERB
arjefm-1271	102	12	panel	panel	NOUN
arjefm-1271	102	13	data	datum	NOUN
arjefm-1271	102	14	comprising	comprise	VERB
arjefm-1271	102	15	2,519	2,519	NUM
arjefm-1271	102	16	listed	list	VERB
arjefm-1271	102	17	non	non	ADJ
arjefm-1271	102	18	-	-	ADJ
arjefm-1271	102	19	financial	financial	ADJ
arjefm-1271	102	20	firms	firm	NOUN
arjefm-1271	102	21	from	from	ADP
arjefm-1271	102	22	29	29	NUM
arjefm-1271	102	23	european	european	ADJ
arjefm-1271	102	24	countries	country	NOUN
arjefm-1271	102	25	over	over	ADP
arjefm-1271	102	26	the	the	DET
arjefm-1271	102	27	2012	2012	NUM
arjefm-1271	102	28	to	to	ADP
arjefm-1271	102	29	2020	2020	NUM
arjefm-1271	102	30	period	period	NOUN
arjefm-1271	102	31	.	.	PUNCT
arjefm-1271	103	1	they	they	PRON
arjefm-1271	103	2	found	find	VERB
arjefm-1271	103	3	that	that	SCONJ
arjefm-1271	103	4	board	board	NOUN
arjefm-1271	103	5	independence	independence	NOUN
arjefm-1271	103	6	is	be	AUX
arjefm-1271	103	7	associated	associate	VERB
arjefm-1271	103	8	with	with	ADP
arjefm-1271	103	9	lower	low	ADJ
arjefm-1271	103	10	risk	risk	NOUN
arjefm-1271	103	11	of	of	ADP
arjefm-1271	103	12	bankruptcy	bankruptcy	NOUN
arjefm-1271	103	13	.	.	PUNCT
arjefm-1271	104	1	the	the	DET
arjefm-1271	104	2	presence	presence	NOUN
arjefm-1271	104	3	of	of	ADP
arjefm-1271	104	4	female	female	ADJ
arjefm-1271	104	5	directors	director	NOUN
arjefm-1271	104	6	on	on	ADP
arjefm-1271	104	7	board	board	NOUN
arjefm-1271	104	8	reduces	reduce	VERB
arjefm-1271	104	9	bankruptcy	bankruptcy	NOUN
arjefm-1271	104	10	risk	risk	NOUN
arjefm-1271	104	11	.	.	PUNCT
arjefm-1271	105	1	while	while	SCONJ
arjefm-1271	105	2	board	board	NOUN
arjefm-1271	105	3	independence	independence	NOUN
arjefm-1271	105	4	and	and	CCONJ
arjefm-1271	105	5	diversity	diversity	NOUN
arjefm-1271	105	6	decrease	decrease	NOUN
arjefm-1271	105	7	bankruptcy	bankruptcy	NOUN
arjefm-1271	105	8	risk	risk	NOUN
arjefm-1271	105	9	in	in	ADP
arjefm-1271	105	10	financially	financially	ADV
arjefm-1271	105	11	non	non	ADJ
arjefm-1271	105	12	-	-	ADJ
arjefm-1271	105	13	distressed	distressed	ADJ
arjefm-1271	105	14	firms	firm	NOUN
arjefm-1271	105	15	,	,	PUNCT
arjefm-1271	105	16	they	they	PRON
arjefm-1271	105	17	have	have	VERB
arjefm-1271	105	18	the	the	DET
arjefm-1271	105	19	opposite	opposite	ADJ
arjefm-1271	105	20	effect	effect	NOUN
arjefm-1271	105	21	in	in	ADP
arjefm-1271	105	22	financially	financially	ADV
arjefm-1271	105	23	distressed	distressed	ADJ
arjefm-1271	105	24	firms	firm	NOUN
arjefm-1271	105	25	.	.	PUNCT
arjefm-1271	106	1	cho	cho	PROPN
arjefm-1271	106	2	et	et	PROPN
arjefm-1271	106	3	al	al	PROPN
arjefm-1271	106	4	.	.	PROPN
arjefm-1271	107	1	(	(	PUNCT
arjefm-1271	107	2	2021	2021	NUM
arjefm-1271	107	3	)	)	PUNCT
arjefm-1271	107	4	examined	examine	VERB
arjefm-1271	107	5	the	the	DET
arjefm-1271	107	6	effect	effect	NOUN
arjefm-1271	107	7	of	of	ADP
arjefm-1271	107	8	the	the	DET
arjefm-1271	107	9	genderdiversity	genderdiversity	NOUN
arjefm-1271	107	10	on	on	ADP
arjefm-1271	107	11	bankruptcy	bankruptcy	NOUN
arjefm-1271	107	12	risks	risk	NOUN
arjefm-1271	107	13	in	in	ADP
arjefm-1271	107	14	chinese	chinese	ADJ
arjefm-1271	107	15	-	-	PUNCT
arjefm-1271	107	16	listed	list	VERB
arjefm-1271	107	17	manufacturing	manufacturing	NOUN
arjefm-1271	107	18	firms	firm	NOUN
arjefm-1271	107	19	from	from	ADP
arjefm-1271	107	20	2005–2016	2005–2016	NUM
arjefm-1271	107	21	.	.	PUNCT
arjefm-1271	108	1	the	the	DET
arjefm-1271	108	2	study	study	NOUN
arjefm-1271	108	3	found	find	VERB
arjefm-1271	108	4	that	that	SCONJ
arjefm-1271	108	5	at	at	ADP
arjefm-1271	108	6	the	the	DET
arjefm-1271	108	7	executives	executive	NOUN
arjefm-1271	108	8	’	’	PART
arjefm-1271	108	9	level	level	NOUN
arjefm-1271	108	10	,	,	PUNCT
arjefm-1271	108	11	firms	firm	NOUN
arjefm-1271	108	12	with	with	ADP
arjefm-1271	108	13	greater	great	ADJ
arjefm-1271	108	14	gender	gender	NOUN
arjefm-1271	108	15	-	-	PUNCT
arjefm-1271	108	16	diversity	diversity	NOUN
arjefm-1271	108	17	have	have	VERB
arjefm-1271	108	18	a	a	DET
arjefm-1271	108	19	propensity	propensity	NOUN
arjefm-1271	108	20	for	for	ADP
arjefm-1271	108	21	bankruptcy	bankruptcy	NOUN
arjefm-1271	108	22	risk	risk	NOUN
arjefm-1271	108	23	compared	compare	VERB
arjefm-1271	108	24	to	to	ADP
arjefm-1271	108	25	firms	firm	NOUN
arjefm-1271	108	26	with	with	ADP
arjefm-1271	108	27	lower	low	ADJ
arjefm-1271	108	28	gender	gender	NOUN
arjefm-1271	108	29	-	-	PUNCT
arjefm-1271	108	30	diversity	diversity	NOUN
arjefm-1271	108	31	.	.	PUNCT
arjefm-1271	109	1	handriani	handriani	PROPN
arjefm-1271	109	2	et	et	PROPN
arjefm-1271	109	3	al	al	PROPN
arjefm-1271	109	4	.	.	PROPN
arjefm-1271	110	1	(	(	PUNCT
arjefm-1271	110	2	2021	2021	NUM
arjefm-1271	110	3	)	)	PUNCT
arjefm-1271	110	4	examined	examine	VERB
arjefm-1271	110	5	the	the	DET
arjefm-1271	110	6	effect	effect	NOUN
arjefm-1271	110	7	of	of	ADP
arjefm-1271	110	8	board	board	NOUN
arjefm-1271	110	9	size	size	NOUN
arjefm-1271	110	10	,	,	PUNCT
arjefm-1271	110	11	board	board	NOUN
arjefm-1271	110	12	independence	independence	NOUN
arjefm-1271	110	13	,	,	PUNCT
arjefm-1271	110	14	and	and	CCONJ
arjefm-1271	110	15	institutional	institutional	ADJ
arjefm-1271	110	16	ownership	ownership	NOUN
arjefm-1271	110	17	on	on	ADP
arjefm-1271	110	18	financial	financial	ADJ
arjefm-1271	110	19	distress	distress	NOUN
arjefm-1271	110	20	for	for	ADP
arjefm-1271	110	21	a	a	DET
arjefm-1271	110	22	sample	sample	NOUN
arjefm-1271	110	23	of	of	ADP
arjefm-1271	110	24	nine	nine	NUM
arjefm-1271	110	25	manufacturing	manufacture	VERB
arjefm-1271	110	26	companies	company	NOUN
arjefm-1271	110	27	listed	list	VERB
arjefm-1271	110	28	on	on	ADP
arjefm-1271	110	29	the	the	DET
arjefm-1271	110	30	indonesia	indonesia	PROPN
arjefm-1271	110	31	stock	stock	PROPN
arjefm-1271	110	32	exchange	exchange	PROPN
arjefm-1271	110	33	from	from	ADP
arjefm-1271	110	34	2010	2010	NUM
arjefm-1271	110	35	to	to	ADP
arjefm-1271	110	36	2018	2018	NUM
arjefm-1271	110	37	.	.	PUNCT
arjefm-1271	111	1	the	the	DET
arjefm-1271	111	2	study	study	NOUN
arjefm-1271	111	3	revealed	reveal	VERB
arjefm-1271	111	4	that	that	SCONJ
arjefm-1271	111	5	institutional	institutional	ADJ
arjefm-1271	111	6	ownership	ownership	NOUN
arjefm-1271	111	7	and	and	CCONJ
arjefm-1271	111	8	board	board	NOUN
arjefm-1271	111	9	independence	independence	NOUN
arjefm-1271	111	10	have	have	VERB
arjefm-1271	111	11	a	a	DET
arjefm-1271	111	12	significant	significant	ADJ
arjefm-1271	111	13	positive	positive	ADJ
arjefm-1271	111	14	impact	impact	NOUN
arjefm-1271	111	15	on	on	ADP
arjefm-1271	111	16	avoiding	avoid	VERB
arjefm-1271	111	17	financial	financial	ADJ
arjefm-1271	111	18	distress	distress	NOUN
arjefm-1271	111	19	.	.	PUNCT
arjefm-1271	112	1	however	however	ADV
arjefm-1271	112	2	,	,	PUNCT
arjefm-1271	112	3	board	board	NOUN
arjefm-1271	112	4	size	size	NOUN
arjefm-1271	112	5	was	be	AUX
arjefm-1271	112	6	found	find	VERB
arjefm-1271	112	7	to	to	PART
arjefm-1271	112	8	have	have	VERB
arjefm-1271	112	9	an	an	DET
arjefm-1271	112	10	insignificant	insignificant	ADJ
arjefm-1271	112	11	positive	positive	ADJ
arjefm-1271	112	12	effect	effect	NOUN
arjefm-1271	112	13	on	on	ADP
arjefm-1271	112	14	financial	financial	ADJ
arjefm-1271	112	15	distress	distress	NOUN
arjefm-1271	112	16	.	.	PUNCT
arjefm-1271	113	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1271	113	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	114	1	american	american	PROPN
arjefm-1271	114	2	research	research	PROPN
arjefm-1271	114	3	journal	journal	PROPN
arjefm-1271	114	4	of	of	ADP
arjefm-1271	114	5	economics	economic	NOUN
arjefm-1271	114	6	,	,	PUNCT
arjefm-1271	114	7	finance	finance	NOUN
arjefm-1271	114	8	and	and	CCONJ
arjefm-1271	114	9	management	management	NOUN
arjefm-1271	114	10	volume	volume	NOUN
arjefm-1271	114	11	13	13	NUM
arjefm-1271	114	12	issue	issue	NOUN
arjefm-1271	114	13	4	4	NUM
arjefm-1271	114	14	,	,	PUNCT
arjefm-1271	114	15	october	october	PROPN
arjefm-1271	114	16	-	-	PUNCT
arjefm-1271	114	17	december	december	PROPN
arjefm-1271	114	18	2025	2025	NUM
arjefm-1271	114	19	issn	issn	NOUN
arjefm-1271	114	20	:	:	PUNCT
arjefm-1271	114	21	2836	2836	NUM
arjefm-1271	114	22	-	-	SYM
arjefm-1271	114	23	9416	9416	NUM
arjefm-1271	114	24	impact	impact	NOUN
arjefm-1271	114	25	factor	factor	NOUN
arjefm-1271	114	26	:	:	PUNCT
arjefm-1271	114	27	6.41	6.41	NUM
arjefm-1271	114	28	journal	journal	NOUN
arjefm-1271	114	29	homepage	homepage	NOUN
arjefm-1271	114	30	:	:	PUNCT
arjefm-1271	114	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	114	32	email	email	NOUN
arjefm-1271	114	33	:	:	PUNCT
arjefm-1271	114	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	114	35	official	official	ADJ
arjefm-1271	114	36	journal	journal	PROPN
arjefm-1271	114	37	of	of	ADP
arjefm-1271	114	38	america	america	PROPN
arjefm-1271	114	39	serial	serial	PROPN
arjefm-1271	114	40	publication	publication	NOUN
arjefm-1271	114	41	american	american	PROPN
arjefm-1271	114	42	research	research	PROPN
arjefm-1271	114	43	journal	journal	PROPN
arjefm-1271	114	44	of	of	ADP
arjefm-1271	114	45	economics	economic	NOUN
arjefm-1271	114	46	,	,	PUNCT
arjefm-1271	114	47	finance	finance	NOUN
arjefm-1271	114	48	and	and	CCONJ
arjefm-1271	114	49	management	management	NOUN
arjefm-1271	114	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	114	51	,	,	PUNCT
arjefm-1271	114	52	email	email	NOUN
arjefm-1271	114	53	:	:	PUNCT
arjefm-1271	114	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	115	1	6	6	NUM
arjefm-1271	115	2	|	|	ADV
arjefm-1271	115	3	p	p	X
arjefm-1271	115	4	a	a	DET
arjefm-1271	115	5	g	g	NOUN
arjefm-1271	115	6	e	e	NOUN
arjefm-1271	115	7	methodology	methodology	NOUN
arjefm-1271	115	8	this	this	DET
arjefm-1271	115	9	study	study	NOUN
arjefm-1271	115	10	adopted	adopt	VERB
arjefm-1271	115	11	the	the	DET
arjefm-1271	115	12	ex	ex	NOUN
arjefm-1271	115	13	-	-	ADJ
arjefm-1271	115	14	post	post	ADJ
arjefm-1271	115	15	facto	facto	X
arjefm-1271	115	16	research	research	NOUN
arjefm-1271	115	17	design	design	NOUN
arjefm-1271	115	18	.	.	PUNCT
arjefm-1271	116	1	in	in	ADP
arjefm-1271	116	2	ex	ex	ADJ
arjefm-1271	116	3	-	-	ADJ
arjefm-1271	116	4	post	post	ADJ
arjefm-1271	116	5	facto	facto	X
arjefm-1271	116	6	studies	study	NOUN
arjefm-1271	116	7	investigation	investigation	NOUN
arjefm-1271	116	8	starts	start	VERB
arjefm-1271	116	9	after	after	SCONJ
arjefm-1271	116	10	the	the	DET
arjefm-1271	116	11	fact	fact	NOUN
arjefm-1271	116	12	has	have	AUX
arjefm-1271	116	13	occurred	occur	VERB
arjefm-1271	116	14	without	without	ADP
arjefm-1271	116	15	interference	interference	NOUN
arjefm-1271	116	16	from	from	ADP
arjefm-1271	116	17	the	the	DET
arjefm-1271	116	18	researcher	researcher	NOUN
arjefm-1271	116	19	.	.	PUNCT
arjefm-1271	117	1	the	the	DET
arjefm-1271	117	2	population	population	NOUN
arjefm-1271	117	3	of	of	ADP
arjefm-1271	117	4	the	the	DET
arjefm-1271	117	5	study	study	NOUN
arjefm-1271	117	6	comprised	comprise	VERB
arjefm-1271	117	7	of	of	ADP
arjefm-1271	117	8	listed	list	VERB
arjefm-1271	117	9	banks	bank	NOUN
arjefm-1271	117	10	in	in	ADP
arjefm-1271	117	11	nigeria	nigeria	PROPN
arjefm-1271	117	12	.	.	PUNCT
arjefm-1271	118	1	given	give	VERB
arjefm-1271	118	2	the	the	DET
arjefm-1271	118	3	above	above	ADJ
arjefm-1271	118	4	,	,	PUNCT
arjefm-1271	118	5	the	the	DET
arjefm-1271	118	6	study	study	NOUN
arjefm-1271	118	7	population	population	NOUN
arjefm-1271	118	8	is	be	AUX
arjefm-1271	118	9	made	make	VERB
arjefm-1271	118	10	up	up	ADP
arjefm-1271	118	11	of	of	ADP
arjefm-1271	118	12	twenty	twenty	NUM
arjefm-1271	118	13	eight	eight	NUM
arjefm-1271	118	14	(	(	PUNCT
arjefm-1271	118	15	28	28	NUM
arjefm-1271	118	16	)	)	PUNCT
arjefm-1271	118	17	banks	bank	NOUN
arjefm-1271	118	18	in	in	ADP
arjefm-1271	118	19	nigeria	nigeria	PROPN
arjefm-1271	118	20	.	.	PUNCT
arjefm-1271	119	1	as	as	ADP
arjefm-1271	119	2	a	a	DET
arjefm-1271	119	3	result	result	NOUN
arjefm-1271	119	4	,	,	PUNCT
arjefm-1271	119	5	the	the	DET
arjefm-1271	119	6	"	"	PUNCT
arjefm-1271	119	7	purposive	purposive	ADJ
arjefm-1271	119	8	sampling	sampling	NOUN
arjefm-1271	119	9	technique	technique	NOUN
arjefm-1271	119	10	was	be	AUX
arjefm-1271	119	11	applied	apply	VERB
arjefm-1271	119	12	.	.	PUNCT
arjefm-1271	120	1	the	the	DET
arjefm-1271	120	2	study	study	NOUN
arjefm-1271	120	3	selected	select	VERB
arjefm-1271	120	4	eight	eight	NUM
arjefm-1271	120	5	banks	bank	NOUN
arjefm-1271	120	6	based	base	VERB
arjefm-1271	120	7	on	on	ADP
arjefm-1271	120	8	data	datum	NOUN
arjefm-1271	120	9	availability	availability	NOUN
arjefm-1271	120	10	up	up	ADP
arjefm-1271	120	11	to	to	ADP
arjefm-1271	120	12	date	date	NOUN
arjefm-1271	120	13	.	.	PUNCT
arjefm-1271	121	1	the	the	DET
arjefm-1271	121	2	data	datum	NOUN
arjefm-1271	121	3	were	be	AUX
arjefm-1271	121	4	extracted	extract	VERB
arjefm-1271	121	5	from	from	ADP
arjefm-1271	121	6	the	the	DET
arjefm-1271	121	7	annual	annual	ADJ
arjefm-1271	121	8	reports	report	NOUN
arjefm-1271	121	9	and	and	CCONJ
arjefm-1271	121	10	accounts	account	NOUN
arjefm-1271	121	11	of	of	ADP
arjefm-1271	121	12	the	the	DET
arjefm-1271	121	13	selected	select	VERB
arjefm-1271	121	14	banks	bank	NOUN
arjefm-1271	121	15	in	in	ADP
arjefm-1271	121	16	nigeria	nigeria	PROPN
arjefm-1271	121	17	from	from	ADP
arjefm-1271	121	18	2012	2012	NUM
arjefm-1271	121	19	to	to	ADP
arjefm-1271	121	20	2024	2024	NUM
arjefm-1271	121	21	.	.	PUNCT
arjefm-1271	122	1	model	model	NOUN
arjefm-1271	122	2	specification	specification	PROPN
arjefm-1271	122	3	altman	altman	PROPN
arjefm-1271	122	4	prediction	prediction	PROPN
arjefm-1271	122	5	model	model	NOUN
arjefm-1271	122	6	(	(	PUNCT
arjefm-1271	122	7	working	working	NOUN
arjefm-1271	122	8	capital	capital	NOUN
arjefm-1271	122	9	,	,	PUNCT
arjefm-1271	122	10	retained	retain	VERB
arjefm-1271	122	11	earnings	earning	NOUN
arjefm-1271	122	12	,	,	PUNCT
arjefm-1271	122	13	earnings	earning	NOUN
arjefm-1271	122	14	before	before	ADP
arjefm-1271	122	15	interest	interest	NOUN
arjefm-1271	122	16	and	and	CCONJ
arjefm-1271	122	17	tax	tax	NOUN
arjefm-1271	122	18	,	,	PUNCT
arjefm-1271	122	19	equity	equity	NOUN
arjefm-1271	122	20	as	as	ADV
arjefm-1271	122	21	well	well	ADV
arjefm-1271	122	22	as	as	ADP
arjefm-1271	122	23	total	total	ADJ
arjefm-1271	122	24	assets	asset	NOUN
arjefm-1271	122	25	and	and	CCONJ
arjefm-1271	122	26	total	total	ADJ
arjefm-1271	122	27	book	book	NOUN
arjefm-1271	122	28	debts	debt	NOUN
arjefm-1271	122	29	)	)	PUNCT
arjefm-1271	122	30	and	and	CCONJ
arjefm-1271	122	31	independent	independent	ADJ
arjefm-1271	122	32	variables	variable	NOUN
arjefm-1271	122	33	:	:	PUNCT
arjefm-1271	122	34	committee	committee	NOUN
arjefm-1271	122	35	independence	independence	NOUN
arjefm-1271	122	36	and	and	CCONJ
arjefm-1271	122	37	board	board	NOUN
arjefm-1271	122	38	gender	gender	NOUN
arjefm-1271	122	39	diversity	diversity	NOUN
arjefm-1271	122	40	.	.	PUNCT
arjefm-1271	123	1	this	this	PRON
arjefm-1271	123	2	was	be	AUX
arjefm-1271	123	3	obtaining	obtain	VERB
arjefm-1271	123	4	from	from	ADP
arjefm-1271	123	5	the	the	DET
arjefm-1271	123	6	audited	audit	VERB
arjefm-1271	123	7	reports	report	NOUN
arjefm-1271	123	8	and	and	CCONJ
arjefm-1271	123	9	accounts	account	NOUN
arjefm-1271	123	10	of	of	ADP
arjefm-1271	123	11	the	the	DET
arjefm-1271	123	12	banks	bank	NOUN
arjefm-1271	123	13	under	under	ADP
arjefm-1271	123	14	assessment	assessment	NOUN
arjefm-1271	123	15	.	.	PUNCT
arjefm-1271	124	1	the	the	DET
arjefm-1271	124	2	study	study	NOUN
arjefm-1271	124	3	used	use	VERB
arjefm-1271	124	4	altman	altman	PROPN
arjefm-1271	124	5	model	model	NOUN
arjefm-1271	124	6	given	give	VERB
arjefm-1271	124	7	as	as	ADP
arjefm-1271	124	8	zeta	zeta	NOUN
arjefm-1271	124	9	“	"	PUNCT
arjefm-1271	124	10	z	z	PROPN
arjefm-1271	124	11	”	"	PUNCT
arjefm-1271	124	12	z=1.2x1	z=1.2x1	NOUN
arjefm-1271	124	13	+	+	CCONJ
arjefm-1271	125	1	1.4x2	1.4x2	NUM
arjefm-1271	125	2	+	+	NUM
arjefm-1271	125	3	3.3x3	3.3x3	NUM
arjefm-1271	125	4	+	+	NUM
arjefm-1271	125	5	0.6x4	0.6x4	NUM
arjefm-1271	125	6	+	+	CCONJ
arjefm-1271	125	7	1.0	1.0	NUM
arjefm-1271	125	8	x5	x5	NOUN
arjefm-1271	125	9	,	,	PUNCT
arjefm-1271	125	10	where	where	SCONJ
arjefm-1271	125	11	:	:	PUNCT
arjefm-1271	125	12	x1	x1	PROPN
arjefm-1271	125	13	=	=	SYM
arjefm-1271	125	14	working	work	VERB
arjefm-1271	125	15	capital	capital	NOUN
arjefm-1271	125	16	to	to	ADP
arjefm-1271	125	17	total	total	ADJ
arjefm-1271	125	18	assets	asset	NOUN
arjefm-1271	125	19	x2	x2	NOUN
arjefm-1271	126	1	=	=	PUNCT
arjefm-1271	126	2	retained	retain	VERB
arjefm-1271	126	3	earnings	earning	NOUN
arjefm-1271	126	4	to	to	ADP
arjefm-1271	126	5	total	total	ADJ
arjefm-1271	126	6	assets	asset	NOUN
arjefm-1271	126	7	x3	x3	NOUN
arjefm-1271	127	1	=	=	SYM
arjefm-1271	127	2	earnings	earning	NOUN
arjefm-1271	127	3	before	before	ADP
arjefm-1271	127	4	interest	interest	NOUN
arjefm-1271	127	5	and	and	CCONJ
arjefm-1271	127	6	taxes	taxis	NOUN
arjefm-1271	127	7	to	to	PART
arjefm-1271	127	8	total	total	VERB
arjefm-1271	127	9	asset	asset	NOUN
arjefm-1271	127	10	x4	x4	NOUN
arjefm-1271	127	11	=	=	NOUN
arjefm-1271	127	12	value	value	NOUN
arjefm-1271	127	13	of	of	ADP
arjefm-1271	127	14	equity	equity	NOUN
arjefm-1271	127	15	to	to	ADP
arjefm-1271	127	16	total	total	ADJ
arjefm-1271	127	17	book	book	NOUN
arjefm-1271	127	18	debt	debt	NOUN
arjefm-1271	127	19	x5	x5	NOUN
arjefm-1271	127	20	=	=	SYM
arjefm-1271	127	21	gross	gross	ADJ
arjefm-1271	127	22	earnings	earning	NOUN
arjefm-1271	127	23	to	to	ADP
arjefm-1271	127	24	total	total	ADJ
arjefm-1271	127	25	assets	asset	NOUN
arjefm-1271	127	26	the	the	DET
arjefm-1271	127	27	decision	decision	NOUN
arjefm-1271	127	28	rule	rule	NOUN
arjefm-1271	127	29	is	be	AUX
arjefm-1271	127	30	that	that	SCONJ
arjefm-1271	127	31	:	:	PUNCT
arjefm-1271	127	32	(	(	PUNCT
arjefm-1271	127	33	i	i	NOUN
arjefm-1271	127	34	)	)	PUNCT
arjefm-1271	127	35	.	.	PUNCT
arjefm-1271	128	1	for	for	ADP
arjefm-1271	128	2	z<1.81	z<1.81	PROPN
arjefm-1271	128	3	bankruptcy	bankruptcy	NOUN
arjefm-1271	128	4	region	region	NOUN
arjefm-1271	128	5	(	(	PUNCT
arjefm-1271	128	6	ii	ii	NOUN
arjefm-1271	128	7	)	)	PUNCT
arjefm-1271	128	8	.	.	PUNCT
arjefm-1271	129	1	for	for	ADP
arjefm-1271	129	2	1.81	1.81	NUM
arjefm-1271	129	3	<	<	X
arjefm-1271	129	4	z>2.675	z>2.675	NOUN
arjefm-1271	129	5	high	high	ADJ
arjefm-1271	129	6	bankruptcy	bankruptcy	NOUN
arjefm-1271	129	7	potential	potential	NOUN
arjefm-1271	129	8	(	(	PUNCT
arjefm-1271	129	9	iii	iii	NOUN
arjefm-1271	129	10	)	)	PUNCT
arjefm-1271	129	11	.	.	PUNCT
arjefm-1271	130	1	for	for	ADP
arjefm-1271	130	2	2.675	2.675	NUM
arjefm-1271	130	3	<	<	NOUN
arjefm-1271	130	4	z<2.99	z<2.99	PROPN
arjefm-1271	130	5	low	low	ADJ
arjefm-1271	130	6	bankruptcy	bankruptcy	NOUN
arjefm-1271	130	7	potential	potential	NOUN
arjefm-1271	130	8	(	(	PUNCT
arjefm-1271	130	9	iv	iv	NOUN
arjefm-1271	130	10	)	)	PUNCT
arjefm-1271	130	11	.	.	PUNCT
arjefm-1271	131	1	for	for	ADP
arjefm-1271	131	2	z>2.99	z>2.99	PROPN
arjefm-1271	131	3	strong	strong	ADJ
arjefm-1271	131	4	(	(	PUNCT
arjefm-1271	131	5	no	no	DET
arjefm-1271	131	6	sign	sign	NOUN
arjefm-1271	131	7	of	of	ADP
arjefm-1271	131	8	bankruptcy	bankruptcy	NOUN
arjefm-1271	131	9	at	at	ADV
arjefm-1271	131	10	all	all	ADV
arjefm-1271	131	11	)	)	PUNCT
arjefm-1271	131	12	.	.	PUNCT
arjefm-1271	132	1	the	the	DET
arjefm-1271	132	2	following	follow	VERB
arjefm-1271	132	3	regression	regression	NOUN
arjefm-1271	132	4	equation	equation	NOUN
arjefm-1271	132	5	can	can	AUX
arjefm-1271	132	6	be	be	AUX
arjefm-1271	132	7	derived	derive	VERB
arjefm-1271	132	8	from	from	ADP
arjefm-1271	132	9	the	the	DET
arjefm-1271	132	10	model	model	NOUN
arjefm-1271	132	11	.	.	PUNCT
arjefm-1271	133	1	y=	y=	PRON
arjefm-1271	134	1	x1	x1	PROPN
arjefm-1271	135	1	+	+	CCONJ
arjefm-1271	135	2	x2	x2	INTJ
arjefm-1271	135	3	where	where	SCONJ
arjefm-1271	135	4	y	y	PROPN
arjefm-1271	135	5	=	=	PROPN
arjefm-1271	135	6	altman	altman	PROPN
arjefm-1271	135	7	x1	x1	PROPN
arjefm-1271	136	1	=	=	PUNCT
arjefm-1271	136	2	audit	audit	NOUN
arjefm-1271	136	3	committee	committee	NOUN
arjefm-1271	136	4	independence	independence	NOUN
arjefm-1271	136	5	x2	x2	PROPN
arjefm-1271	137	1	=	=	PUNCT
arjefm-1271	137	2	board	board	NOUN
arjefm-1271	137	3	gender	gender	NOUN
arjefm-1271	137	4	diversity	diversity	NOUN
arjefm-1271	137	5	β1	β1	NOUN
arjefm-1271	137	6	=	=	PUNCT
arjefm-1271	137	7	regression	regression	NOUN
arjefm-1271	137	8	weights	weight	NOUN
arjefm-1271	137	9	coefficients	coefficient	NOUN
arjefm-1271	137	10	a	a	DET
arjefm-1271	137	11	(	(	PUNCT
arjefm-1271	137	12	constant	constant	ADJ
arjefm-1271	137	13	)	)	PUNCT
arjefm-1271	137	14	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	137	15	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	138	1	american	american	PROPN
arjefm-1271	138	2	research	research	PROPN
arjefm-1271	138	3	journal	journal	PROPN
arjefm-1271	138	4	of	of	ADP
arjefm-1271	138	5	economics	economic	NOUN
arjefm-1271	138	6	,	,	PUNCT
arjefm-1271	138	7	finance	finance	NOUN
arjefm-1271	138	8	and	and	CCONJ
arjefm-1271	138	9	management	management	NOUN
arjefm-1271	138	10	volume	volume	NOUN
arjefm-1271	138	11	13	13	NUM
arjefm-1271	138	12	issue	issue	NOUN
arjefm-1271	138	13	4	4	NUM
arjefm-1271	138	14	,	,	PUNCT
arjefm-1271	138	15	october	october	PROPN
arjefm-1271	138	16	-	-	PUNCT
arjefm-1271	138	17	december	december	PROPN
arjefm-1271	138	18	2025	2025	NUM
arjefm-1271	138	19	issn	issn	NOUN
arjefm-1271	138	20	:	:	PUNCT
arjefm-1271	138	21	2836	2836	NUM
arjefm-1271	138	22	-	-	SYM
arjefm-1271	138	23	9416	9416	NUM
arjefm-1271	138	24	impact	impact	NOUN
arjefm-1271	138	25	factor	factor	NOUN
arjefm-1271	138	26	:	:	PUNCT
arjefm-1271	138	27	6.41	6.41	NUM
arjefm-1271	138	28	journal	journal	NOUN
arjefm-1271	138	29	homepage	homepage	NOUN
arjefm-1271	138	30	:	:	PUNCT
arjefm-1271	138	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	138	32	email	email	NOUN
arjefm-1271	138	33	:	:	PUNCT
arjefm-1271	138	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	138	35	official	official	ADJ
arjefm-1271	138	36	journal	journal	PROPN
arjefm-1271	138	37	of	of	ADP
arjefm-1271	138	38	america	america	PROPN
arjefm-1271	138	39	serial	serial	PROPN
arjefm-1271	138	40	publication	publication	NOUN
arjefm-1271	138	41	american	american	PROPN
arjefm-1271	138	42	research	research	PROPN
arjefm-1271	138	43	journal	journal	PROPN
arjefm-1271	138	44	of	of	ADP
arjefm-1271	138	45	economics	economic	NOUN
arjefm-1271	138	46	,	,	PUNCT
arjefm-1271	138	47	finance	finance	NOUN
arjefm-1271	138	48	and	and	CCONJ
arjefm-1271	138	49	management	management	NOUN
arjefm-1271	138	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	138	51	,	,	PUNCT
arjefm-1271	138	52	email	email	NOUN
arjefm-1271	138	53	:	:	PUNCT
arjefm-1271	138	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	138	55	7	7	NUM
arjefm-1271	139	1	|	|	ADV
arjefm-1271	139	2	p	p	X
arjefm-1271	139	3	a	a	DET
arjefm-1271	139	4	g	g	NOUN
arjefm-1271	139	5	e	e	NOUN
arjefm-1271	139	6	the	the	DET
arjefm-1271	139	7	model	model	NOUN
arjefm-1271	139	8	for	for	ADP
arjefm-1271	139	9	this	this	DET
arjefm-1271	139	10	study	study	NOUN
arjefm-1271	139	11	took	take	VERB
arjefm-1271	139	12	the	the	DET
arjefm-1271	139	13	following	follow	VERB
arjefm-1271	139	14	form	form	NOUN
arjefm-1271	139	15	:	:	PUNCT
arjefm-1271	140	1	y	y	PROPN
arjefm-1271	140	2	=	=	PUNCT
arjefm-1271	140	3	βo	βo	PROPN
arjefm-1271	141	1	+	+	X
arjefm-1271	141	2	β1x1	β1x1	NOUN
arjefm-1271	141	3	+	+	NUM
arjefm-1271	141	4	β2x2	β2x2	PUNCT
arjefm-1271	141	5	+	+	NOUN
arjefm-1271	141	6	µ	µ	X
arjefm-1271	141	7	where	where	SCONJ
arjefm-1271	141	8	:	:	PUNCT
arjefm-1271	141	9	y	y	PROPN
arjefm-1271	141	10	=	=	SYM
arjefm-1271	141	11	bankruptcy	bankruptcy	NOUN
arjefm-1271	141	12	risk	risk	NOUN
arjefm-1271	141	13	(	(	PUNCT
arjefm-1271	141	14	dependent	dependent	ADJ
arjefm-1271	141	15	variable	variable	NOUN
arjefm-1271	141	16	)	)	PUNCT
arjefm-1271	141	17	x	x	X
arjefm-1271	142	1	=	=	SYM
arjefm-1271	142	2	board	board	PROPN
arjefm-1271	142	3	committee	committee	NOUN
arjefm-1271	142	4	characteristics	characteristic	NOUN
arjefm-1271	142	5	(	(	PUNCT
arjefm-1271	142	6	explanatory	explanatory	ADJ
arjefm-1271	142	7	/	/	SYM
arjefm-1271	142	8	independent	independent	ADJ
arjefm-1271	142	9	variable	variable	NOUN
arjefm-1271	142	10	)	)	PUNCT
arjefm-1271	142	11	β0	β0	NOUN
arjefm-1271	142	12	=	=	PUNCT
arjefm-1271	142	13	constant	constant	ADJ
arjefm-1271	142	14	term	term	NOUN
arjefm-1271	142	15	(	(	PUNCT
arjefm-1271	142	16	intercept	intercept	NOUN
arjefm-1271	142	17	)	)	PUNCT
arjefm-1271	142	18	β1β2	β1β2	NOUN
arjefm-1271	143	1	=	=	NOUN
arjefm-1271	143	2	coefficients	coefficient	NOUN
arjefm-1271	143	3	of	of	ADP
arjefm-1271	143	4	job	job	NOUN
arjefm-1271	143	5	performance	performance	NOUN
arjefm-1271	143	6	µ	µ	NOUN
arjefm-1271	143	7	=	=	NOUN
arjefm-1271	143	8	error	error	NOUN
arjefm-1271	143	9	term	term	NOUN
arjefm-1271	143	10	(	(	PUNCT
arjefm-1271	143	11	stochastic	stochastic	ADJ
arjefm-1271	143	12	term	term	NOUN
arjefm-1271	143	13	)	)	PUNCT
arjefm-1271	143	14	explicitly	explicitly	ADV
arjefm-1271	143	15	,	,	PUNCT
arjefm-1271	143	16	the	the	DET
arjefm-1271	143	17	equation	equation	NOUN
arjefm-1271	143	18	can	can	AUX
arjefm-1271	143	19	be	be	AUX
arjefm-1271	143	20	defined	define	VERB
arjefm-1271	143	21	as	as	ADP
arjefm-1271	143	22	:	:	PUNCT
arjefm-1271	143	23	board	board	NOUN
arjefm-1271	143	24	committee	committee	NOUN
arjefm-1271	143	25	characteristic	characteristic	NOUN
arjefm-1271	143	26	=	=	PUNCT
arjefm-1271	144	1	ƒ	ƒ	X
arjefm-1271	144	2	(	(	PUNCT
arjefm-1271	144	3	altman	altman	NOUN
arjefm-1271	144	4	)	)	PUNCT
arjefm-1271	144	5	+	+	CCONJ
arjefm-1271	144	6	µ	µ	PROPN
arjefm-1271	144	7	the	the	DET
arjefm-1271	144	8	altman	altman	PROPN
arjefm-1271	144	9	model	model	NOUN
arjefm-1271	144	10	was	be	AUX
arjefm-1271	144	11	modified	modify	VERB
arjefm-1271	144	12	thus	thus	ADV
arjefm-1271	144	13	to	to	PART
arjefm-1271	144	14	incorporate	incorporate	VERB
arjefm-1271	144	15	corporate	corporate	ADJ
arjefm-1271	144	16	governance	governance	NOUN
arjefm-1271	144	17	:	:	PUNCT
arjefm-1271	144	18	atmnit	atmnit	PROPN
arjefm-1271	144	19	=	=	SYM
arjefm-1271	144	20	a0	a0	PROPN
arjefm-1271	144	21	+	+	CCONJ
arjefm-1271	144	22	β1aci	β1aci	PROPN
arjefm-1271	145	1	+	+	PUNCT
arjefm-1271	145	2	β2bgdit	β2bgdit	NOUN
arjefm-1271	145	3	+	+	CCONJ
arjefm-1271	145	4	it	it	PRON
arjefm-1271	145	5	urt	urt	VERB
arjefm-1271	145	6	…	…	PUNCT
arjefm-1271	145	7	…	…	PUNCT
arjefm-1271	145	8	…	…	PUNCT
arjefm-1271	145	9	…	…	PUNCT
arjefm-1271	145	10	…	…	PUNCT
arjefm-1271	145	11	..........................	..........................	PUNCT
arjefm-1271	146	1	i	i	PRON
arjefm-1271	146	2	where	where	SCONJ
arjefm-1271	146	3	;	;	PUNCT
arjefm-1271	146	4	atmn=	atmn=	NUM
arjefm-1271	146	5	altman	altman	NOUN
arjefm-1271	146	6	prediction	prediction	NOUN
arjefm-1271	146	7	model	model	NOUN
arjefm-1271	146	8	aci=	aci=	PROPN
arjefm-1271	146	9	audit	audit	NOUN
arjefm-1271	146	10	committee	committee	NOUN
arjefm-1271	146	11	independence	independence	NOUN
arjefm-1271	146	12	bgd	bgd	NOUN
arjefm-1271	147	1	=	=	SYM
arjefm-1271	147	2	board	board	NOUN
arjefm-1271	147	3	gender	gender	NOUN
arjefm-1271	147	4	diversity	diversity	NOUN
arjefm-1271	147	5	method	method	NOUN
arjefm-1271	147	6	of	of	ADP
arjefm-1271	147	7	data	datum	NOUN
arjefm-1271	147	8	analysis	analysis	NOUN
arjefm-1271	147	9	data	datum	NOUN
arjefm-1271	147	10	were	be	AUX
arjefm-1271	147	11	analyzed	analyze	VERB
arjefm-1271	147	12	with	with	ADP
arjefm-1271	147	13	descriptive	descriptive	ADJ
arjefm-1271	147	14	statistics	statistic	NOUN
arjefm-1271	147	15	,	,	PUNCT
arjefm-1271	147	16	and	and	CCONJ
arjefm-1271	147	17	the	the	DET
arjefm-1271	147	18	hypotheses	hypothesis	NOUN
arjefm-1271	147	19	were	be	AUX
arjefm-1271	147	20	tested	test	VERB
arjefm-1271	147	21	with	with	ADP
arjefm-1271	147	22	pearson	pearson	PROPN
arjefm-1271	147	23	correlation	correlation	NOUN
arjefm-1271	147	24	,	,	PUNCT
arjefm-1271	147	25	and	and	CCONJ
arjefm-1271	147	26	multiple	multiple	ADJ
arjefm-1271	147	27	regression	regression	NOUN
arjefm-1271	147	28	analysis	analysis	NOUN
arjefm-1271	147	29	.	.	PUNCT
arjefm-1271	148	1	since	since	SCONJ
arjefm-1271	148	2	the	the	DET
arjefm-1271	148	3	focus	focus	NOUN
arjefm-1271	148	4	of	of	ADP
arjefm-1271	148	5	the	the	DET
arjefm-1271	148	6	study	study	NOUN
arjefm-1271	148	7	is	be	AUX
arjefm-1271	148	8	to	to	PART
arjefm-1271	148	9	examine	examine	VERB
arjefm-1271	148	10	the	the	DET
arjefm-1271	148	11	effect	effect	NOUN
arjefm-1271	148	12	of	of	ADP
arjefm-1271	148	13	asset	asset	NOUN
arjefm-1271	148	14	composition	composition	NOUN
arjefm-1271	148	15	on	on	ADP
arjefm-1271	148	16	financial	financial	ADJ
arjefm-1271	148	17	performance	performance	NOUN
arjefm-1271	148	18	,	,	PUNCT
arjefm-1271	148	19	regression	regression	VERB
arjefm-1271	148	20	analysis	analysis	NOUN
arjefm-1271	148	21	becomes	become	VERB
arjefm-1271	148	22	appropriate	appropriate	ADJ
arjefm-1271	148	23	tool	tool	NOUN
arjefm-1271	148	24	for	for	ADP
arjefm-1271	148	25	it	it	PRON
arjefm-1271	148	26	.	.	PUNCT
arjefm-1271	149	1	descriptive	descriptive	ADJ
arjefm-1271	149	2	statistics	statistic	NOUN
arjefm-1271	149	3	employed	employ	VERB
arjefm-1271	149	4	to	to	PART
arjefm-1271	149	5	summarily	summarily	ADV
arjefm-1271	149	6	describe	describe	VERB
arjefm-1271	149	7	the	the	DET
arjefm-1271	149	8	mean	mean	ADJ
arjefm-1271	149	9	,	,	PUNCT
arjefm-1271	149	10	median	median	ADJ
arjefm-1271	149	11	,	,	PUNCT
arjefm-1271	149	12	standard	standard	ADJ
arjefm-1271	149	13	deviation	deviation	NOUN
arjefm-1271	149	14	,	,	PUNCT
arjefm-1271	149	15	kurtosis	kurtosis	NOUN
arjefm-1271	149	16	and	and	CCONJ
arjefm-1271	149	17	skewness	skewness	NOUN
arjefm-1271	149	18	of	of	ADP
arjefm-1271	149	19	the	the	DET
arjefm-1271	149	20	study	study	NOUN
arjefm-1271	149	21	variables	variable	NOUN
arjefm-1271	149	22	.	.	PUNCT
arjefm-1271	150	1	inferential	inferential	ADJ
arjefm-1271	150	2	statistics	statistic	NOUN
arjefm-1271	150	3	will	will	AUX
arjefm-1271	150	4	also	also	ADV
arjefm-1271	150	5	be	be	AUX
arjefm-1271	150	6	utilized	utilize	VERB
arjefm-1271	150	7	with	with	ADP
arjefm-1271	150	8	the	the	DET
arjefm-1271	150	9	aid	aid	NOUN
arjefm-1271	150	10	of	of	ADP
arjefm-1271	150	11	e	e	NOUN
arjefm-1271	150	12	-	-	NOUN
arjefm-1271	150	13	views	view	NOUN
arjefm-1271	150	14	9	9	NUM
arjefm-1271	150	15	using	use	VERB
arjefm-1271	150	16	panel	panel	NOUN
arjefm-1271	150	17	regressions	regression	NOUN
arjefm-1271	150	18	analysis	analysis	NOUN
arjefm-1271	150	19	:	:	PUNCT
arjefm-1271	150	20	regression	regression	VERB
arjefm-1271	150	21	analysis	analysis	NOUN
arjefm-1271	150	22	predicts	predict	VERB
arjefm-1271	150	23	the	the	DET
arjefm-1271	150	24	value	value	NOUN
arjefm-1271	150	25	the	the	DET
arjefm-1271	150	26	dependent	dependent	ADJ
arjefm-1271	150	27	variable	variable	NOUN
arjefm-1271	150	28	based	base	VERB
arjefm-1271	150	29	on	on	ADP
arjefm-1271	150	30	the	the	DET
arjefm-1271	150	31	value	value	NOUN
arjefm-1271	150	32	of	of	ADP
arjefm-1271	150	33	the	the	DET
arjefm-1271	150	34	independent	independent	ADJ
arjefm-1271	150	35	variable	variable	NOUN
arjefm-1271	150	36	and	and	CCONJ
arjefm-1271	150	37	explains	explain	VERB
arjefm-1271	150	38	the	the	DET
arjefm-1271	150	39	impact	impact	NOUN
arjefm-1271	150	40	or	or	CCONJ
arjefm-1271	150	41	effect	effect	NOUN
arjefm-1271	150	42	of	of	ADP
arjefm-1271	150	43	changes	change	NOUN
arjefm-1271	150	44	in	in	ADP
arjefm-1271	150	45	the	the	DET
arjefm-1271	150	46	values	value	NOUN
arjefm-1271	150	47	of	of	ADP
arjefm-1271	150	48	the	the	DET
arjefm-1271	150	49	variables	variable	NOUN
arjefm-1271	150	50	.	.	PUNCT
arjefm-1271	151	1	decision	decision	NOUN
arjefm-1271	151	2	rule	rule	NOUN
arjefm-1271	151	3	accept	accept	VERB
arjefm-1271	151	4	the	the	DET
arjefm-1271	151	5	alternative	alternative	ADJ
arjefm-1271	151	6	hypothesis	hypothesis	NOUN
arjefm-1271	151	7	,	,	PUNCT
arjefm-1271	151	8	if	if	SCONJ
arjefm-1271	151	9	the	the	DET
arjefm-1271	151	10	probability	probability	NOUN
arjefm-1271	151	11	value	value	NOUN
arjefm-1271	151	12	(	(	PUNCT
arjefm-1271	151	13	p	p	NOUN
arjefm-1271	151	14	-	-	PUNCT
arjefm-1271	151	15	value	value	NOUN
arjefm-1271	151	16	)	)	PUNCT
arjefm-1271	151	17	of	of	ADP
arjefm-1271	151	18	the	the	DET
arjefm-1271	151	19	test	test	NOUN
arjefm-1271	151	20	is	be	AUX
arjefm-1271	151	21	less	less	ADJ
arjefm-1271	151	22	than	than	ADP
arjefm-1271	151	23	0.05	0.05	NUM
arjefm-1271	151	24	(	(	PUNCT
arjefm-1271	151	25	5	5	NUM
arjefm-1271	151	26	%	%	NOUN
arjefm-1271	151	27	)	)	PUNCT
arjefm-1271	151	28	.	.	PUNCT
arjefm-1271	152	1	otherwise	otherwise	ADV
arjefm-1271	152	2	reject	reject	VERB
arjefm-1271	152	3	.	.	PUNCT
arjefm-1271	153	1	data	datum	NOUN
arjefm-1271	153	2	analysis	analysis	NOUN
arjefm-1271	153	3	and	and	CCONJ
arjefm-1271	153	4	results	result	NOUN
arjefm-1271	153	5	table	table	NOUN
arjefm-1271	153	6	1	1	NUM
arjefm-1271	153	7	descriptive	descriptive	ADJ
arjefm-1271	153	8	statistics	statistic	NOUN
arjefm-1271	153	9	atmn	atmn	PROPN
arjefm-1271	153	10	aci	aci	PROPN
arjefm-1271	153	11	bgd	bgd	PROPN
arjefm-1271	153	12	mean	mean	VERB
arjefm-1271	153	13	54.87547	54.87547	NUM
arjefm-1271	153	14	4.000000	4.000000	NUM
arjefm-1271	153	15	0.274615	0.274615	NUM
arjefm-1271	153	16	median	median	NOUN
arjefm-1271	153	17	0.210044	0.210044	NUM
arjefm-1271	153	18	4.000000	4.000000	NUM
arjefm-1271	153	19	0.300000	0.300000	NUM
arjefm-1271	153	20	maximum	maximum	ADJ
arjefm-1271	153	21	652.9549	652.9549	NUM
arjefm-1271	153	22	5.000000	5.000000	NUM
arjefm-1271	153	23	0.330000	0.330000	NUM
arjefm-1271	154	1	minimum	minimum	NOUN
arjefm-1271	154	2	0.055106	0.055106	NUM
arjefm-1271	154	3	3.000000	3.000000	NUM
arjefm-1271	154	4	0.240000	0.240000	NUM
arjefm-1271	154	5	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1271	154	6	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	154	7	american	american	PROPN
arjefm-1271	154	8	research	research	PROPN
arjefm-1271	154	9	journal	journal	PROPN
arjefm-1271	154	10	of	of	ADP
arjefm-1271	154	11	economics	economic	NOUN
arjefm-1271	154	12	,	,	PUNCT
arjefm-1271	154	13	finance	finance	NOUN
arjefm-1271	154	14	and	and	CCONJ
arjefm-1271	154	15	management	management	NOUN
arjefm-1271	154	16	volume	volume	NOUN
arjefm-1271	154	17	13	13	NUM
arjefm-1271	154	18	issue	issue	NOUN
arjefm-1271	154	19	4	4	NUM
arjefm-1271	154	20	,	,	PUNCT
arjefm-1271	154	21	october	october	PROPN
arjefm-1271	154	22	-	-	PUNCT
arjefm-1271	154	23	december	december	PROPN
arjefm-1271	154	24	2025	2025	NUM
arjefm-1271	154	25	issn	issn	NOUN
arjefm-1271	154	26	:	:	PUNCT
arjefm-1271	154	27	2836	2836	NUM
arjefm-1271	154	28	-	-	SYM
arjefm-1271	154	29	9416	9416	NUM
arjefm-1271	154	30	impact	impact	NOUN
arjefm-1271	154	31	factor	factor	NOUN
arjefm-1271	154	32	:	:	PUNCT
arjefm-1271	154	33	6.41	6.41	NUM
arjefm-1271	154	34	journal	journal	NOUN
arjefm-1271	154	35	homepage	homepage	NOUN
arjefm-1271	154	36	:	:	PUNCT
arjefm-1271	154	37	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	154	38	email	email	NOUN
arjefm-1271	154	39	:	:	PUNCT
arjefm-1271	154	40	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	154	41	official	official	ADJ
arjefm-1271	154	42	journal	journal	PROPN
arjefm-1271	154	43	of	of	ADP
arjefm-1271	154	44	america	america	PROPN
arjefm-1271	154	45	serial	serial	PROPN
arjefm-1271	154	46	publication	publication	NOUN
arjefm-1271	154	47	american	american	PROPN
arjefm-1271	154	48	research	research	PROPN
arjefm-1271	154	49	journal	journal	PROPN
arjefm-1271	154	50	of	of	ADP
arjefm-1271	154	51	economics	economic	NOUN
arjefm-1271	154	52	,	,	PUNCT
arjefm-1271	154	53	finance	finance	NOUN
arjefm-1271	154	54	and	and	CCONJ
arjefm-1271	154	55	management	management	NOUN
arjefm-1271	154	56	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	154	57	,	,	PUNCT
arjefm-1271	154	58	email	email	NOUN
arjefm-1271	154	59	:	:	PUNCT
arjefm-1271	154	60	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	154	61	8	8	NUM
arjefm-1271	155	1	|	|	ADV
arjefm-1271	155	2	p	p	X
arjefm-1271	155	3	a	a	DET
arjefm-1271	155	4	g	g	NOUN
arjefm-1271	155	5	e	e	NOUN
arjefm-1271	155	6	std	std	PROPN
arjefm-1271	155	7	.	.	PROPN
arjefm-1271	155	8	dev	dev	PROPN
arjefm-1271	155	9	.	.	PROPN
arjefm-1271	156	1	174.1820	174.1820	NUM
arjefm-1271	156	2	0.682656	0.682656	NUM
arjefm-1271	156	3	0.033120	0.033120	NUM
arjefm-1271	156	4	skewness	skewness	NOUN
arjefm-1271	156	5	3.132913	3.132913	NUM
arjefm-1271	156	6	0.000000	0.000000	NUM
arjefm-1271	156	7	0.041185	0.041185	NUM
arjefm-1271	156	8	kurtosis	kurtosis	NOUN
arjefm-1271	156	9	10.90951	10.90951	NUM
arjefm-1271	156	10	2.166667	2.166667	NUM
arjefm-1271	156	11	1.337082	1.337082	NUM
arjefm-1271	156	12	jarque	jarque	NOUN
arjefm-1271	156	13	-	-	PUNCT
arjefm-1271	156	14	bera	bera	NOUN
arjefm-1271	156	15	441.2242	441.2242	NUM
arjefm-1271	156	16	3.009259	3.009259	NUM
arjefm-1271	156	17	12.01235	12.01235	NUM
arjefm-1271	156	18	probability	probability	NOUN
arjefm-1271	156	19	0.000000	0.000000	NUM
arjefm-1271	156	20	0.222100	0.222100	NUM
arjefm-1271	156	21	0.002463	0.002463	NUM
arjefm-1271	156	22	sum	sum	NOUN
arjefm-1271	156	23	5707.049	5707.049	NUM
arjefm-1271	156	24	416.0000	416.0000	NUM
arjefm-1271	156	25	28.56000	28.56000	NUM
arjefm-1271	156	26	sum	sum	NOUN
arjefm-1271	156	27	sq	sq	PROPN
arjefm-1271	156	28	.	.	PROPN
arjefm-1271	156	29	dev	dev	PROPN
arjefm-1271	156	30	.	.	PROPN
arjefm-1271	156	31	3124955	3124955	NUM
arjefm-1271	156	32	.	.	PUNCT
arjefm-1271	157	1	48.00000	48.00000	NUM
arjefm-1271	157	2	0.112985	0.112985	NUM
arjefm-1271	157	3	observations	observation	NOUN
arjefm-1271	157	4	104	104	NUM
arjefm-1271	157	5	104	104	NUM
arjefm-1271	157	6	104	104	NUM
arjefm-1271	157	7	source	source	NOUN
arjefm-1271	157	8	:	:	PUNCT
arjefm-1271	157	9	e	e	NOUN
arjefm-1271	157	10	-	-	NOUN
arjefm-1271	157	11	views	view	NOUN
arjefm-1271	157	12	9	9	NUM
arjefm-1271	157	13	(	(	PUNCT
arjefm-1271	157	14	2025	2025	NUM
arjefm-1271	157	15	)	)	PUNCT
arjefm-1271	157	16	from	from	ADP
arjefm-1271	157	17	the	the	DET
arjefm-1271	157	18	above	above	ADJ
arjefm-1271	157	19	table	table	NOUN
arjefm-1271	157	20	1	1	NUM
arjefm-1271	157	21	,	,	PUNCT
arjefm-1271	157	22	the	the	DET
arjefm-1271	157	23	analysis	analysis	NOUN
arjefm-1271	157	24	revealed	reveal	VERB
arjefm-1271	157	25	the	the	DET
arjefm-1271	157	26	mean	mean	ADJ
arjefm-1271	157	27	values	value	NOUN
arjefm-1271	157	28	of	of	ADP
arjefm-1271	157	29	the	the	DET
arjefm-1271	157	30	bankruptcy	bankruptcy	NOUN
arjefm-1271	157	31	risk	risk	NOUN
arjefm-1271	157	32	(	(	PUNCT
arjefm-1271	157	33	atmn	atmn	NOUN
arjefm-1271	157	34	)	)	PUNCT
arjefm-1271	157	35	at	at	ADP
arjefm-1271	157	36	54.875	54.875	NUM
arjefm-1271	157	37	.	.	PUNCT
arjefm-1271	158	1	also	also	ADV
arjefm-1271	158	2	,	,	PUNCT
arjefm-1271	158	3	the	the	DET
arjefm-1271	158	4	mean	mean	ADJ
arjefm-1271	158	5	value	value	NOUN
arjefm-1271	158	6	of	of	ADP
arjefm-1271	158	7	audit	audit	NOUN
arjefm-1271	158	8	committee	committee	NOUN
arjefm-1271	158	9	independence	independence	NOUN
arjefm-1271	158	10	(	(	PUNCT
arjefm-1271	158	11	aci	aci	PROPN
arjefm-1271	158	12	)	)	PUNCT
arjefm-1271	158	13	run	run	VERB
arjefm-1271	158	14	using	use	VERB
arjefm-1271	158	15	the	the	DET
arjefm-1271	158	16	dummy	dummy	ADJ
arjefm-1271	158	17	value	value	NOUN
arjefm-1271	158	18	of	of	ADP
arjefm-1271	158	19	showed	show	VERB
arjefm-1271	158	20	an	an	DET
arjefm-1271	158	21	average	average	ADJ
arjefm-1271	158	22	value	value	NOUN
arjefm-1271	158	23	of	of	ADP
arjefm-1271	158	24	4.000	4.000	NUM
arjefm-1271	158	25	.	.	PUNCT
arjefm-1271	159	1	the	the	DET
arjefm-1271	159	2	mean	mean	ADJ
arjefm-1271	159	3	values	value	NOUN
arjefm-1271	159	4	of	of	ADP
arjefm-1271	159	5	board	board	NOUN
arjefm-1271	159	6	gender	gender	NOUN
arjefm-1271	159	7	diversity	diversity	NOUN
arjefm-1271	159	8	(	(	PUNCT
arjefm-1271	159	9	bgd	bgd	NOUN
arjefm-1271	159	10	)	)	PUNCT
arjefm-1271	159	11	showed	show	VERB
arjefm-1271	159	12	that	that	SCONJ
arjefm-1271	159	13	nigerian	nigerian	ADJ
arjefm-1271	159	14	bgd	bgd	NOUN
arjefm-1271	159	15	were	be	AUX
arjefm-1271	159	16	jointly	jointly	ADV
arjefm-1271	159	17	0.275	0.275	NUM
arjefm-1271	159	18	.	.	PUNCT
arjefm-1271	160	1	the	the	DET
arjefm-1271	160	2	kurtosis	kurtosis	NOUN
arjefm-1271	160	3	of	of	ADP
arjefm-1271	160	4	10.90951	10.90951	NUM
arjefm-1271	160	5	,	,	PUNCT
arjefm-1271	160	6	2.166667	2.166667	NUM
arjefm-1271	160	7	,	,	PUNCT
arjefm-1271	160	8	and	and	CCONJ
arjefm-1271	160	9	1.337082	1.337082	NUM
arjefm-1271	160	10	for	for	ADP
arjefm-1271	160	11	atmn	atmn	NOUN
arjefm-1271	160	12	,	,	PUNCT
arjefm-1271	160	13	aci	aci	PROPN
arjefm-1271	160	14	,	,	PUNCT
arjefm-1271	160	15	and	and	CCONJ
arjefm-1271	160	16	bgd	bgd	NOUN
arjefm-1271	160	17	showing	show	VERB
arjefm-1271	160	18	a	a	DET
arjefm-1271	160	19	distribution	distribution	NOUN
arjefm-1271	160	20	that	that	PRON
arjefm-1271	160	21	is	be	AUX
arjefm-1271	160	22	strong	strong	ADJ
arjefm-1271	160	23	,	,	PUNCT
arjefm-1271	160	24	suggesting	suggest	VERB
arjefm-1271	160	25	a	a	DET
arjefm-1271	160	26	concentration	concentration	NOUN
arjefm-1271	160	27	of	of	ADP
arjefm-1271	160	28	values	value	NOUN
arjefm-1271	160	29	around	around	ADP
arjefm-1271	160	30	the	the	DET
arjefm-1271	160	31	mean	mean	NOUN
arjefm-1271	160	32	with	with	ADP
arjefm-1271	160	33	potential	potential	ADJ
arjefm-1271	160	34	outliers	outlier	NOUN
arjefm-1271	160	35	,	,	PUNCT
arjefm-1271	160	36	while	while	SCONJ
arjefm-1271	160	37	4.563804	4.563804	NUM
arjefm-1271	160	38	,	,	PUNCT
arjefm-1271	160	39	4.681818	4.681818	NUM
arjefm-1271	160	40	and	and	CCONJ
arjefm-1271	160	41	1.023810	1.023810	NUM
arjefm-1271	160	42	for	for	ADP
arjefm-1271	160	43	banks	bank	NOUN
arjefm-1271	160	44	atmn	atmn	NOUN
arjefm-1271	160	45	,	,	PUNCT
arjefm-1271	160	46	aci	aci	PROPN
arjefm-1271	160	47	and	and	CCONJ
arjefm-1271	160	48	bgd	bgd	PROPN
arjefm-1271	160	49	,	,	PUNCT
arjefm-1271	160	50	showed	show	VERB
arjefm-1271	160	51	similar	similar	ADJ
arjefm-1271	160	52	results	result	NOUN
arjefm-1271	160	53	.	.	PUNCT
arjefm-1271	161	1	the	the	DET
arjefm-1271	161	2	jarque	jarque	NOUN
arjefm-1271	161	3	-	-	PUNCT
arjefm-1271	161	4	bera	bera	NOUN
arjefm-1271	161	5	probability	probability	NOUN
arjefm-1271	161	6	of	of	ADP
arjefm-1271	161	7	0.000000	0.000000	NUM
arjefm-1271	161	8	,	,	PUNCT
arjefm-1271	161	9	0.222100	0.222100	NUM
arjefm-1271	161	10	,	,	PUNCT
arjefm-1271	161	11	and	and	CCONJ
arjefm-1271	161	12	0.002463	0.002463	NUM
arjefm-1271	161	13	confirms	confirm	VERB
arjefm-1271	161	14	that	that	SCONJ
arjefm-1271	161	15	the	the	DET
arjefm-1271	161	16	atmn	atmn	NOUN
arjefm-1271	161	17	,	,	PUNCT
arjefm-1271	161	18	aci	aci	PROPN
arjefm-1271	161	19	and	and	CCONJ
arjefm-1271	161	20	bgd	bgd	PROPN
arjefm-1271	161	21	data	datum	NOUN
arjefm-1271	161	22	is	be	AUX
arjefm-1271	161	23	significantly	significantly	ADV
arjefm-1271	161	24	non	non	ADJ
arjefm-1271	161	25	-	-	ADJ
arjefm-1271	161	26	normally	normally	ADV
arjefm-1271	161	27	distributed	distribute	VERB
arjefm-1271	161	28	showed	show	VERB
arjefm-1271	161	29	that	that	SCONJ
arjefm-1271	161	30	traditional	traditional	ADJ
arjefm-1271	161	31	parametric	parametric	ADJ
arjefm-1271	161	32	analyses	analysis	NOUN
arjefm-1271	161	33	may	may	AUX
arjefm-1271	161	34	need	need	VERB
arjefm-1271	161	35	to	to	PART
arjefm-1271	161	36	be	be	AUX
arjefm-1271	161	37	approached	approach	VERB
arjefm-1271	161	38	with	with	ADP
arjefm-1271	161	39	caution	caution	NOUN
arjefm-1271	161	40	.	.	PUNCT
arjefm-1271	162	1	hypothesis	hypothesis	NOUN
arjefm-1271	162	2	one	one	NUM
arjefm-1271	162	3	ho1	ho1	NOUN
arjefm-1271	162	4	:	:	PUNCT
arjefm-1271	162	5	audit	audit	PROPN
arjefm-1271	162	6	committee	committee	NOUN
arjefm-1271	162	7	independence	independence	NOUN
arjefm-1271	162	8	has	have	VERB
arjefm-1271	162	9	no	no	DET
arjefm-1271	162	10	significant	significant	ADJ
arjefm-1271	162	11	effect	effect	NOUN
arjefm-1271	162	12	on	on	ADP
arjefm-1271	162	13	bankruptcy	bankruptcy	NOUN
arjefm-1271	162	14	risk	risk	NOUN
arjefm-1271	162	15	of	of	ADP
arjefm-1271	162	16	deposit	deposit	NOUN
arjefm-1271	162	17	money	money	NOUN
arjefm-1271	162	18	banks	bank	NOUN
arjefm-1271	162	19	in	in	ADP
arjefm-1271	162	20	nigeria	nigeria	PROPN
arjefm-1271	162	21	.	.	PUNCT
arjefm-1271	163	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1271	163	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	164	1	american	american	PROPN
arjefm-1271	164	2	research	research	PROPN
arjefm-1271	164	3	journal	journal	PROPN
arjefm-1271	164	4	of	of	ADP
arjefm-1271	164	5	economics	economic	NOUN
arjefm-1271	164	6	,	,	PUNCT
arjefm-1271	164	7	finance	finance	NOUN
arjefm-1271	164	8	and	and	CCONJ
arjefm-1271	164	9	management	management	NOUN
arjefm-1271	164	10	volume	volume	NOUN
arjefm-1271	164	11	13	13	NUM
arjefm-1271	164	12	issue	issue	NOUN
arjefm-1271	164	13	4	4	NUM
arjefm-1271	164	14	,	,	PUNCT
arjefm-1271	164	15	october	october	PROPN
arjefm-1271	164	16	-	-	PUNCT
arjefm-1271	164	17	december	december	PROPN
arjefm-1271	164	18	2025	2025	NUM
arjefm-1271	164	19	issn	issn	NOUN
arjefm-1271	164	20	:	:	PUNCT
arjefm-1271	164	21	2836	2836	NUM
arjefm-1271	164	22	-	-	SYM
arjefm-1271	164	23	9416	9416	NUM
arjefm-1271	164	24	impact	impact	NOUN
arjefm-1271	164	25	factor	factor	NOUN
arjefm-1271	164	26	:	:	PUNCT
arjefm-1271	164	27	6.41	6.41	NUM
arjefm-1271	164	28	journal	journal	NOUN
arjefm-1271	164	29	homepage	homepage	NOUN
arjefm-1271	164	30	:	:	PUNCT
arjefm-1271	164	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	164	32	email	email	NOUN
arjefm-1271	164	33	:	:	PUNCT
arjefm-1271	164	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	164	35	official	official	ADJ
arjefm-1271	164	36	journal	journal	PROPN
arjefm-1271	164	37	of	of	ADP
arjefm-1271	164	38	america	america	PROPN
arjefm-1271	164	39	serial	serial	PROPN
arjefm-1271	164	40	publication	publication	NOUN
arjefm-1271	164	41	american	american	PROPN
arjefm-1271	164	42	research	research	PROPN
arjefm-1271	164	43	journal	journal	PROPN
arjefm-1271	164	44	of	of	ADP
arjefm-1271	164	45	economics	economic	NOUN
arjefm-1271	164	46	,	,	PUNCT
arjefm-1271	164	47	finance	finance	NOUN
arjefm-1271	164	48	and	and	CCONJ
arjefm-1271	164	49	management	management	NOUN
arjefm-1271	164	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	164	51	,	,	PUNCT
arjefm-1271	164	52	email	email	NOUN
arjefm-1271	164	53	:	:	PUNCT
arjefm-1271	165	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	165	2	9	9	NUM
arjefm-1271	166	1	|	|	ADV
arjefm-1271	166	2	p	p	X
arjefm-1271	166	3	a	a	DET
arjefm-1271	166	4	g	g	NOUN
arjefm-1271	166	5	e	e	NOUN
arjefm-1271	166	6	table	table	NOUN
arjefm-1271	166	7	2	2	NUM
arjefm-1271	166	8	:	:	PUNCT
arjefm-1271	166	9	regression	regression	VERB
arjefm-1271	166	10	analysis	analysis	NOUN
arjefm-1271	166	11	between	between	ADP
arjefm-1271	166	12	aci	aci	PROPN
arjefm-1271	166	13	and	and	CCONJ
arjefm-1271	166	14	atmn	atmn	VERB
arjefm-1271	166	15	dependent	dependent	ADJ
arjefm-1271	166	16	variable	variable	NOUN
arjefm-1271	166	17	:	:	PUNCT
arjefm-1271	166	18	atmn	atmn	NOUN
arjefm-1271	166	19	method	method	NOUN
arjefm-1271	166	20	:	:	PUNCT
arjefm-1271	166	21	panel	panel	NOUN
arjefm-1271	166	22	least	least	ADJ
arjefm-1271	166	23	squares	square	NOUN
arjefm-1271	166	24	date	date	NOUN
arjefm-1271	166	25	:	:	PUNCT
arjefm-1271	166	26	08/25/25	08/25/25	NUM
arjefm-1271	166	27	time	time	NOUN
arjefm-1271	166	28	:	:	PUNCT
arjefm-1271	166	29	07:47	07:47	NUM
arjefm-1271	166	30	sample	sample	NOUN
arjefm-1271	166	31	:	:	PUNCT
arjefm-1271	166	32	2012	2012	NUM
arjefm-1271	166	33	2024	2024	NUM
arjefm-1271	166	34	periods	period	NOUN
arjefm-1271	166	35	included	include	VERB
arjefm-1271	166	36	:	:	PUNCT
arjefm-1271	166	37	13	13	NUM
arjefm-1271	166	38	cross	cros	NOUN
arjefm-1271	166	39	-	-	NOUN
arjefm-1271	166	40	sections	section	NOUN
arjefm-1271	166	41	included	include	VERB
arjefm-1271	166	42	:	:	PUNCT
arjefm-1271	166	43	8	8	NUM
arjefm-1271	166	44	total	total	NOUN
arjefm-1271	166	45	panel	panel	NOUN
arjefm-1271	166	46	(	(	PUNCT
arjefm-1271	166	47	balanced	balanced	ADJ
arjefm-1271	166	48	)	)	PUNCT
arjefm-1271	166	49	observations	observation	NOUN
arjefm-1271	166	50	:	:	PUNCT
arjefm-1271	166	51	104	104	NUM
arjefm-1271	166	52	variable	variable	ADJ
arjefm-1271	166	53	coefficient	coefficient	NOUN
arjefm-1271	166	54	std	std	NOUN
arjefm-1271	166	55	.	.	NOUN
arjefm-1271	166	56	error	error	NOUN
arjefm-1271	166	57	t	t	NOUN
arjefm-1271	166	58	-	-	PUNCT
arjefm-1271	166	59	statistic	statistic	NOUN
arjefm-1271	166	60	prob	prob	NOUN
arjefm-1271	166	61	.	.	PUNCT
arjefm-1271	167	1	c	c	PROPN
arjefm-1271	167	2	-419.0138	-419.0138	PROPN
arjefm-1271	167	3	90.78364	90.78364	NUM
arjefm-1271	167	4	-4.615521	-4.615521	NOUN
arjefm-1271	168	1	0.0000	0.0000	NUM
arjefm-1271	168	2	aci	aci	PROPN
arjefm-1271	168	3	118.4723	118.4723	NUM
arjefm-1271	168	4	22.37548	22.37548	NUM
arjefm-1271	168	5	5.294738	5.294738	NUM
arjefm-1271	168	6	0.0000	0.0000	NUM
arjefm-1271	168	7	r	r	NOUN
arjefm-1271	168	8	-	-	PUNCT
arjefm-1271	168	9	squared	square	VERB
arjefm-1271	168	10	0.415591	0.415591	NUM
arjefm-1271	168	11	mean	mean	NOUN
arjefm-1271	168	12	dependent	dependent	ADJ
arjefm-1271	168	13	var	var	NOUN
arjefm-1271	168	14	54.87547	54.87547	NUM
arjefm-1271	168	15	adjusted	adjust	VERB
arjefm-1271	168	16	r	r	NOUN
arjefm-1271	168	17	-	-	PUNCT
arjefm-1271	168	18	squared	square	VERB
arjefm-1271	168	19	0.407901	0.407901	NUM
arjefm-1271	168	20	s.d	s.d	PROPN
arjefm-1271	168	21	.	.	PUNCT
arjefm-1271	169	1	dependent	dependent	ADJ
arjefm-1271	169	2	var	var	PROPN
arjefm-1271	169	3	174.1820	174.1820	NUM
arjefm-1271	169	4	s.e	s.e	PROPN
arjefm-1271	169	5	.	.	PROPN
arjefm-1271	169	6	of	of	ADP
arjefm-1271	169	7	regression	regression	NOUN
arjefm-1271	169	8	155.0219	155.0219	NUM
arjefm-1271	169	9	akaike	akaike	ADJ
arjefm-1271	169	10	info	info	NOUN
arjefm-1271	169	11	criterion	criterion	NOUN
arjefm-1271	169	12	12.94405	12.94405	NUM
arjefm-1271	169	13	sum	sum	NOUN
arjefm-1271	169	14	squared	square	VERB
arjefm-1271	169	15	resid	resid	NOUN
arjefm-1271	169	16	2451242	2451242	NUM
arjefm-1271	169	17	.	.	PUNCT
arjefm-1271	170	1	schwarz	schwarz	PROPN
arjefm-1271	170	2	criterion	criterion	NOUN
arjefm-1271	170	3	12.99491	12.99491	NUM
arjefm-1271	170	4	log	log	NOUN
arjefm-1271	170	5	likelihood	likelihood	NOUN
arjefm-1271	171	1	-671.0908	-671.0908	NUM
arjefm-1271	171	2	hannan	hannan	PROPN
arjefm-1271	171	3	-	-	PUNCT
arjefm-1271	171	4	quinn	quinn	PROPN
arjefm-1271	171	5	criter	criter	NOUN
arjefm-1271	171	6	.	.	PUNCT
arjefm-1271	172	1	12.96466	12.96466	NUM
arjefm-1271	172	2	f	f	X
arjefm-1271	172	3	-	-	PUNCT
arjefm-1271	172	4	statistic	statistic	ADJ
arjefm-1271	172	5	28.03425	28.03425	NUM
arjefm-1271	172	6	durbin	durbin	ADJ
arjefm-1271	172	7	-	-	PUNCT
arjefm-1271	172	8	watson	watson	NOUN
arjefm-1271	172	9	stat	stat	PROPN
arjefm-1271	172	10	2.296975	2.296975	NUM
arjefm-1271	172	11	prob(f	prob(f	NOUN
arjefm-1271	172	12	-	-	PUNCT
arjefm-1271	172	13	statistic	statistic	NOUN
arjefm-1271	172	14	)	)	PUNCT
arjefm-1271	172	15	0.000001	0.000001	NUM
arjefm-1271	172	16	source	source	NOUN
arjefm-1271	172	17	:	:	PUNCT
arjefm-1271	172	18	e	e	NOUN
arjefm-1271	172	19	-	-	NOUN
arjefm-1271	172	20	views	view	NOUN
arjefm-1271	172	21	9	9	NUM
arjefm-1271	172	22	output	output	NOUN
arjefm-1271	172	23	(	(	PUNCT
arjefm-1271	172	24	2025	2025	NUM
arjefm-1271	172	25	)	)	PUNCT
arjefm-1271	172	26	in	in	ADP
arjefm-1271	172	27	table	table	NOUN
arjefm-1271	172	28	2	2	NUM
arjefm-1271	172	29	,	,	PUNCT
arjefm-1271	172	30	a	a	DET
arjefm-1271	172	31	simple	simple	ADJ
arjefm-1271	172	32	least	least	ADJ
arjefm-1271	172	33	square	square	ADJ
arjefm-1271	172	34	regression	regression	NOUN
arjefm-1271	172	35	analysis	analysis	NOUN
arjefm-1271	172	36	was	be	AUX
arjefm-1271	172	37	conducted	conduct	VERB
arjefm-1271	172	38	to	to	PART
arjefm-1271	172	39	test	test	VERB
arjefm-1271	172	40	the	the	DET
arjefm-1271	172	41	effect	effect	NOUN
arjefm-1271	172	42	on	on	ADP
arjefm-1271	172	43	audit	audit	NOUN
arjefm-1271	172	44	committee	committee	NOUN
arjefm-1271	172	45	independence	independence	NOUN
arjefm-1271	172	46	(	(	PUNCT
arjefm-1271	172	47	aci	aci	PROPN
arjefm-1271	172	48	)	)	PUNCT
arjefm-1271	172	49	on	on	ADP
arjefm-1271	172	50	bankruptcy	bankruptcy	NOUN
arjefm-1271	172	51	risk	risk	NOUN
arjefm-1271	172	52	(	(	PUNCT
arjefm-1271	172	53	atmn	atmn	NOUN
arjefm-1271	172	54	)	)	PUNCT
arjefm-1271	172	55	in	in	ADP
arjefm-1271	172	56	nigerian	nigerian	ADJ
arjefm-1271	172	57	deposit	deposit	NOUN
arjefm-1271	172	58	money	money	NOUN
arjefm-1271	172	59	banks	bank	NOUN
arjefm-1271	172	60	.	.	PUNCT
arjefm-1271	173	1	the	the	DET
arjefm-1271	173	2	rsquared	rsquare	VERB
arjefm-1271	173	3	is	be	AUX
arjefm-1271	173	4	coefficient	coefficient	NOUN
arjefm-1271	173	5	of	of	ADP
arjefm-1271	173	6	determination	determination	NOUN
arjefm-1271	173	7	which	which	PRON
arjefm-1271	173	8	explains	explain	VERB
arjefm-1271	173	9	the	the	DET
arjefm-1271	173	10	changes	change	NOUN
arjefm-1271	173	11	in	in	ADP
arjefm-1271	173	12	the	the	DET
arjefm-1271	173	13	dependent	dependent	ADJ
arjefm-1271	173	14	variable	variable	NOUN
arjefm-1271	173	15	due	due	ADP
arjefm-1271	173	16	to	to	ADP
arjefm-1271	173	17	changes	change	NOUN
arjefm-1271	173	18	in	in	ADP
arjefm-1271	173	19	the	the	DET
arjefm-1271	173	20	independent	independent	ADJ
arjefm-1271	173	21	variable	variable	NOUN
arjefm-1271	173	22	.	.	PUNCT
arjefm-1271	174	1	from	from	ADP
arjefm-1271	174	2	the	the	DET
arjefm-1271	174	3	findings	finding	NOUN
arjefm-1271	174	4	in	in	ADP
arjefm-1271	174	5	the	the	DET
arjefm-1271	174	6	table	table	NOUN
arjefm-1271	174	7	indicate	indicate	VERB
arjefm-1271	174	8	that	that	SCONJ
arjefm-1271	174	9	the	the	DET
arjefm-1271	174	10	value	value	NOUN
arjefm-1271	174	11	of	of	ADP
arjefm-1271	174	12	r	r	NOUN
arjefm-1271	174	13	squared	square	VERB
arjefm-1271	174	14	was	be	AUX
arjefm-1271	174	15	0.41	0.41	NUM
arjefm-1271	174	16	,	,	PUNCT
arjefm-1271	174	17	showing	show	VERB
arjefm-1271	174	18	that	that	SCONJ
arjefm-1271	174	19	there	there	PRON
arjefm-1271	174	20	was	be	VERB
arjefm-1271	174	21	variation	variation	NOUN
arjefm-1271	174	22	of	of	ADP
arjefm-1271	174	23	41	41	NUM
arjefm-1271	174	24	%	%	NOUN
arjefm-1271	174	25	on	on	ADP
arjefm-1271	174	26	atmn	atmn	NOUN
arjefm-1271	174	27	due	due	ADJ
arjefm-1271	174	28	to	to	ADP
arjefm-1271	174	29	changes	change	NOUN
arjefm-1271	174	30	in	in	ADP
arjefm-1271	174	31	aci	aci	PROPN
arjefm-1271	174	32	.	.	PUNCT
arjefm-1271	175	1	the	the	DET
arjefm-1271	175	2	durbin	durbin	PROPN
arjefm-1271	175	3	-	-	PUNCT
arjefm-1271	175	4	watson	watson	NOUN
arjefm-1271	175	5	statistic	statistic	NOUN
arjefm-1271	175	6	of	of	ADP
arjefm-1271	175	7	2.30	2.30	NUM
arjefm-1271	175	8	suggests	suggest	VERB
arjefm-1271	175	9	that	that	SCONJ
arjefm-1271	175	10	the	the	DET
arjefm-1271	175	11	both	both	DET
arjefm-1271	175	12	model	model	NOUN
arjefm-1271	175	13	does	do	AUX
arjefm-1271	175	14	not	not	PART
arjefm-1271	175	15	contain	contain	VERB
arjefm-1271	175	16	serial	serial	ADJ
arjefm-1271	175	17	correlation	correlation	NOUN
arjefm-1271	175	18	.	.	PUNCT
arjefm-1271	176	1	the	the	DET
arjefm-1271	176	2	f	f	NOUN
arjefm-1271	176	3	-	-	PUNCT
arjefm-1271	176	4	statistic	statistic	NOUN
arjefm-1271	176	5	of	of	ADP
arjefm-1271	176	6	the	the	DET
arjefm-1271	176	7	regression	regression	NOUN
arjefm-1271	176	8	is	be	AUX
arjefm-1271	176	9	equal	equal	ADJ
arjefm-1271	176	10	to	to	ADP
arjefm-1271	176	11	28.034	28.034	NUM
arjefm-1271	176	12	.	.	PUNCT
arjefm-1271	177	1	the	the	DET
arjefm-1271	177	2	associated	associated	ADJ
arjefm-1271	177	3	f	f	PROPN
arjefm-1271	177	4	-	-	PUNCT
arjefm-1271	177	5	statistic	statistic	ADJ
arjefm-1271	177	6	probability	probability	NOUN
arjefm-1271	177	7	is	be	AUX
arjefm-1271	177	8	equal	equal	ADJ
arjefm-1271	177	9	to	to	ADP
arjefm-1271	177	10	0.000	0.000	NUM
arjefm-1271	177	11	.	.	PUNCT
arjefm-1271	178	1	the	the	DET
arjefm-1271	178	2	evidence	evidence	NOUN
arjefm-1271	178	3	provided	provide	VERB
arjefm-1271	178	4	by	by	ADP
arjefm-1271	178	5	the	the	DET
arjefm-1271	178	6	regression	regression	NOUN
arjefm-1271	178	7	result	result	NOUN
arjefm-1271	178	8	of	of	ADP
arjefm-1271	178	9	model	model	NOUN
arjefm-1271	178	10	showed	show	VERB
arjefm-1271	178	11	that	that	SCONJ
arjefm-1271	178	12	the	the	DET
arjefm-1271	178	13	variable	variable	NOUN
arjefm-1271	178	14	of	of	ADP
arjefm-1271	178	15	audit	audit	NOUN
arjefm-1271	178	16	committee	committee	NOUN
arjefm-1271	178	17	independence	independence	NOUN
arjefm-1271	178	18	had	have	VERB
arjefm-1271	178	19	a	a	DET
arjefm-1271	178	20	positive	positive	ADJ
arjefm-1271	178	21	coefficient	coefficient	NOUN
arjefm-1271	178	22	of	of	ADP
arjefm-1271	178	23	118.4723	118.4723	NUM
arjefm-1271	178	24	and	and	CCONJ
arjefm-1271	178	25	a	a	DET
arjefm-1271	178	26	p	p	NOUN
arjefm-1271	178	27	-	-	PUNCT
arjefm-1271	178	28	value	value	NOUN
arjefm-1271	178	29	of	of	ADP
arjefm-1271	178	30	0.000	0.000	NUM
arjefm-1271	178	31	which	which	PRON
arjefm-1271	178	32	was	be	AUX
arjefm-1271	178	33	significant	significant	ADJ
arjefm-1271	178	34	at	at	ADP
arjefm-1271	178	35	5	5	NUM
arjefm-1271	178	36	%	%	NOUN
arjefm-1271	178	37	level	level	NOUN
arjefm-1271	178	38	for	for	ADP
arjefm-1271	178	39	nigerian	nigerian	ADJ
arjefm-1271	178	40	deposit	deposit	NOUN
arjefm-1271	178	41	money	money	NOUN
arjefm-1271	178	42	banks	bank	NOUN
arjefm-1271	178	43	.	.	PUNCT
arjefm-1271	179	1	this	this	DET
arjefm-1271	179	2	study	study	NOUN
arjefm-1271	179	3	therefore	therefore	ADV
arjefm-1271	179	4	reject	reject	VERB
arjefm-1271	179	5	null	null	ADJ
arjefm-1271	179	6	hypothesis	hypothesis	NOUN
arjefm-1271	179	7	and	and	CCONJ
arjefm-1271	179	8	accept	accept	VERB
arjefm-1271	179	9	alternative	alternative	ADJ
arjefm-1271	179	10	hypothesis	hypothesis	NOUN
arjefm-1271	179	11	which	which	PRON
arjefm-1271	179	12	stated	state	VERB
arjefm-1271	179	13	that	that	SCONJ
arjefm-1271	179	14	audit	audit	NOUN
arjefm-1271	179	15	committee	committee	NOUN
arjefm-1271	179	16	independence	independence	NOUN
arjefm-1271	179	17	has	have	VERB
arjefm-1271	179	18	a	a	DET
arjefm-1271	179	19	significant	significant	ADJ
arjefm-1271	179	20	effect	effect	NOUN
arjefm-1271	179	21	on	on	ADP
arjefm-1271	179	22	bankruptcy	bankruptcy	NOUN
arjefm-1271	179	23	risk	risk	NOUN
arjefm-1271	179	24	of	of	ADP
arjefm-1271	179	25	deposit	deposit	NOUN
arjefm-1271	179	26	money	money	NOUN
arjefm-1271	179	27	banks	bank	NOUN
arjefm-1271	179	28	in	in	ADP
arjefm-1271	179	29	nigeria	nigeria	PROPN
arjefm-1271	179	30	.	.	PUNCT
arjefm-1271	180	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1271	180	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	181	1	american	american	PROPN
arjefm-1271	181	2	research	research	PROPN
arjefm-1271	181	3	journal	journal	PROPN
arjefm-1271	181	4	of	of	ADP
arjefm-1271	181	5	economics	economic	NOUN
arjefm-1271	181	6	,	,	PUNCT
arjefm-1271	181	7	finance	finance	NOUN
arjefm-1271	181	8	and	and	CCONJ
arjefm-1271	181	9	management	management	NOUN
arjefm-1271	181	10	volume	volume	NOUN
arjefm-1271	181	11	13	13	NUM
arjefm-1271	181	12	issue	issue	NOUN
arjefm-1271	181	13	4	4	NUM
arjefm-1271	181	14	,	,	PUNCT
arjefm-1271	181	15	october	october	PROPN
arjefm-1271	181	16	-	-	PUNCT
arjefm-1271	181	17	december	december	PROPN
arjefm-1271	181	18	2025	2025	NUM
arjefm-1271	181	19	issn	issn	NOUN
arjefm-1271	181	20	:	:	PUNCT
arjefm-1271	181	21	2836	2836	NUM
arjefm-1271	181	22	-	-	SYM
arjefm-1271	181	23	9416	9416	NUM
arjefm-1271	181	24	impact	impact	NOUN
arjefm-1271	181	25	factor	factor	NOUN
arjefm-1271	181	26	:	:	PUNCT
arjefm-1271	181	27	6.41	6.41	NUM
arjefm-1271	181	28	journal	journal	NOUN
arjefm-1271	181	29	homepage	homepage	NOUN
arjefm-1271	181	30	:	:	PUNCT
arjefm-1271	181	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	181	32	email	email	NOUN
arjefm-1271	181	33	:	:	PUNCT
arjefm-1271	181	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	181	35	official	official	ADJ
arjefm-1271	181	36	journal	journal	PROPN
arjefm-1271	181	37	of	of	ADP
arjefm-1271	181	38	america	america	PROPN
arjefm-1271	181	39	serial	serial	PROPN
arjefm-1271	181	40	publication	publication	NOUN
arjefm-1271	181	41	american	american	PROPN
arjefm-1271	181	42	research	research	PROPN
arjefm-1271	181	43	journal	journal	PROPN
arjefm-1271	181	44	of	of	ADP
arjefm-1271	181	45	economics	economic	NOUN
arjefm-1271	181	46	,	,	PUNCT
arjefm-1271	181	47	finance	finance	NOUN
arjefm-1271	181	48	and	and	CCONJ
arjefm-1271	181	49	management	management	NOUN
arjefm-1271	181	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	181	51	,	,	PUNCT
arjefm-1271	181	52	email	email	NOUN
arjefm-1271	181	53	:	:	PUNCT
arjefm-1271	181	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	182	1	10	10	NUM
arjefm-1271	183	1	|	|	ADV
arjefm-1271	183	2	p	p	X
arjefm-1271	183	3	a	a	DET
arjefm-1271	183	4	g	g	NOUN
arjefm-1271	183	5	e	e	PROPN
arjefm-1271	183	6	hypothesis	hypothesis	NOUN
arjefm-1271	183	7	two	two	NUM
arjefm-1271	183	8	ho2	ho2	PROPN
arjefm-1271	183	9	:	:	PUNCT
arjefm-1271	183	10	board	board	NOUN
arjefm-1271	183	11	gender	gender	NOUN
arjefm-1271	183	12	diversity	diversity	NOUN
arjefm-1271	183	13	has	have	VERB
arjefm-1271	183	14	no	no	DET
arjefm-1271	183	15	significant	significant	ADJ
arjefm-1271	183	16	effect	effect	NOUN
arjefm-1271	183	17	on	on	ADP
arjefm-1271	183	18	bankruptcy	bankruptcy	NOUN
arjefm-1271	183	19	risk	risk	NOUN
arjefm-1271	183	20	of	of	ADP
arjefm-1271	183	21	deposit	deposit	NOUN
arjefm-1271	183	22	money	money	NOUN
arjefm-1271	183	23	banks	bank	NOUN
arjefm-1271	183	24	in	in	ADP
arjefm-1271	183	25	nigeria	nigeria	PROPN
arjefm-1271	183	26	.	.	PUNCT
arjefm-1271	184	1	table	table	NOUN
arjefm-1271	184	2	2	2	NUM
arjefm-1271	184	3	:	:	PUNCT
arjefm-1271	184	4	regression	regression	VERB
arjefm-1271	184	5	analysis	analysis	NOUN
arjefm-1271	184	6	between	between	ADP
arjefm-1271	184	7	bgd	bgd	NOUN
arjefm-1271	184	8	and	and	CCONJ
arjefm-1271	184	9	atmn	atmn	VERB
arjefm-1271	184	10	dependent	dependent	ADJ
arjefm-1271	184	11	variable	variable	NOUN
arjefm-1271	184	12	:	:	PUNCT
arjefm-1271	184	13	atmn	atmn	NOUN
arjefm-1271	184	14	method	method	NOUN
arjefm-1271	184	15	:	:	PUNCT
arjefm-1271	184	16	panel	panel	NOUN
arjefm-1271	184	17	least	least	ADJ
arjefm-1271	184	18	squares	square	NOUN
arjefm-1271	184	19	date	date	NOUN
arjefm-1271	184	20	:	:	PUNCT
arjefm-1271	184	21	08/25/25	08/25/25	NUM
arjefm-1271	184	22	time	time	NOUN
arjefm-1271	184	23	:	:	PUNCT
arjefm-1271	184	24	08:31	08:31	NUM
arjefm-1271	184	25	sample	sample	NOUN
arjefm-1271	184	26	:	:	PUNCT
arjefm-1271	184	27	2012	2012	NUM
arjefm-1271	184	28	2024	2024	NUM
arjefm-1271	184	29	periods	period	NOUN
arjefm-1271	184	30	included	include	VERB
arjefm-1271	184	31	:	:	PUNCT
arjefm-1271	184	32	13	13	NUM
arjefm-1271	184	33	cross	cros	NOUN
arjefm-1271	184	34	-	-	NOUN
arjefm-1271	184	35	sections	section	NOUN
arjefm-1271	184	36	included	include	VERB
arjefm-1271	184	37	:	:	PUNCT
arjefm-1271	184	38	8	8	NUM
arjefm-1271	184	39	total	total	NOUN
arjefm-1271	184	40	panel	panel	NOUN
arjefm-1271	184	41	(	(	PUNCT
arjefm-1271	184	42	balanced	balanced	ADJ
arjefm-1271	184	43	)	)	PUNCT
arjefm-1271	184	44	observations	observation	NOUN
arjefm-1271	184	45	:	:	PUNCT
arjefm-1271	184	46	104	104	NUM
arjefm-1271	184	47	variable	variable	ADJ
arjefm-1271	184	48	coefficient	coefficient	NOUN
arjefm-1271	184	49	std	std	NOUN
arjefm-1271	184	50	.	.	NOUN
arjefm-1271	184	51	error	error	NOUN
arjefm-1271	184	52	t	t	NOUN
arjefm-1271	184	53	-	-	PUNCT
arjefm-1271	184	54	statistic	statistic	NOUN
arjefm-1271	184	55	prob	prob	NOUN
arjefm-1271	184	56	.	.	PUNCT
arjefm-1271	185	1	c	c	PROPN
arjefm-1271	186	1	533.1327	533.1327	NUM
arjefm-1271	186	2	135.9004	135.9004	NUM
arjefm-1271	186	3	3.922966	3.922966	NUM
arjefm-1271	186	4	0.0002	0.0002	NUM
arjefm-1271	186	5	bgd	bgd	NOUN
arjefm-1271	186	6	-1741.553	-1741.553	PUNCT
arjefm-1271	187	1	491.3490	491.3490	NUM
arjefm-1271	187	2	-3.544432	-3.544432	NOUN
arjefm-1271	187	3	0.0006	0.0006	NUM
arjefm-1271	187	4	r	r	NOUN
arjefm-1271	187	5	-	-	PUNCT
arjefm-1271	187	6	squared	square	VERB
arjefm-1271	187	7	0.309660	0.309660	NUM
arjefm-1271	187	8	mean	mean	NOUN
arjefm-1271	187	9	dependent	dependent	ADJ
arjefm-1271	187	10	var	var	NOUN
arjefm-1271	187	11	54.87547	54.87547	NUM
arjefm-1271	187	12	adjusted	adjust	VERB
arjefm-1271	187	13	r	r	NOUN
arjefm-1271	187	14	-	-	PUNCT
arjefm-1271	187	15	squared	square	VERB
arjefm-1271	187	16	0.300931	0.300931	NUM
arjefm-1271	187	17	s.d	s.d	PROPN
arjefm-1271	187	18	.	.	PUNCT
arjefm-1271	187	19	dependent	dependent	ADJ
arjefm-1271	187	20	var	var	NOUN
arjefm-1271	187	21	174.1820	174.1820	NUM
arjefm-1271	187	22	s.e	s.e	PROPN
arjefm-1271	187	23	.	.	PROPN
arjefm-1271	187	24	of	of	ADP
arjefm-1271	187	25	regression	regression	NOUN
arjefm-1271	187	26	165.1580	165.1580	NUM
arjefm-1271	187	27	akaike	akaike	ADJ
arjefm-1271	187	28	info	info	NOUN
arjefm-1271	187	29	criterion	criterion	NOUN
arjefm-1271	187	30	13.07073	13.07073	NUM
arjefm-1271	187	31	sum	sum	NOUN
arjefm-1271	187	32	squared	square	VERB
arjefm-1271	187	33	resid	resid	NOUN
arjefm-1271	187	34	2782272	2782272	NUM
arjefm-1271	187	35	.	.	PUNCT
arjefm-1271	188	1	schwarz	schwarz	PROPN
arjefm-1271	188	2	criterion	criterion	NOUN
arjefm-1271	188	3	13.12158	13.12158	NUM
arjefm-1271	188	4	log	log	NOUN
arjefm-1271	188	5	likelihood	likelihood	NOUN
arjefm-1271	188	6	-677.6778	-677.6778	X
arjefm-1271	188	7	hannan	hannan	PROPN
arjefm-1271	188	8	-	-	PUNCT
arjefm-1271	188	9	quinn	quinn	PROPN
arjefm-1271	188	10	criter	criter	NOUN
arjefm-1271	188	11	.	.	PUNCT
arjefm-1271	189	1	13.09133	13.09133	NUM
arjefm-1271	190	1	f	f	X
arjefm-1271	190	2	-	-	PUNCT
arjefm-1271	190	3	statistic	statistic	ADJ
arjefm-1271	190	4	12.56300	12.56300	NUM
arjefm-1271	190	5	durbin	durbin	ADJ
arjefm-1271	190	6	-	-	PUNCT
arjefm-1271	190	7	watson	watson	NOUN
arjefm-1271	190	8	stat	stat	PROPN
arjefm-1271	190	9	2.498224	2.498224	NUM
arjefm-1271	190	10	prob(f	prob(f	NOUN
arjefm-1271	190	11	-	-	PUNCT
arjefm-1271	190	12	statistic	statistic	NOUN
arjefm-1271	190	13	)	)	PUNCT
arjefm-1271	190	14	0.000595	0.000595	NUM
arjefm-1271	190	15	source	source	NOUN
arjefm-1271	190	16	:	:	PUNCT
arjefm-1271	190	17	e	e	NOUN
arjefm-1271	190	18	-	-	NOUN
arjefm-1271	190	19	views	view	NOUN
arjefm-1271	190	20	9	9	NUM
arjefm-1271	190	21	output	output	NOUN
arjefm-1271	190	22	(	(	PUNCT
arjefm-1271	190	23	2025	2025	NUM
arjefm-1271	190	24	)	)	PUNCT
arjefm-1271	190	25	in	in	ADP
arjefm-1271	190	26	table	table	NOUN
arjefm-1271	190	27	3	3	NUM
arjefm-1271	190	28	,	,	PUNCT
arjefm-1271	190	29	a	a	DET
arjefm-1271	190	30	simple	simple	ADJ
arjefm-1271	190	31	least	least	ADJ
arjefm-1271	190	32	square	square	ADJ
arjefm-1271	190	33	regression	regression	NOUN
arjefm-1271	190	34	analysis	analysis	NOUN
arjefm-1271	190	35	was	be	AUX
arjefm-1271	190	36	conducted	conduct	VERB
arjefm-1271	190	37	to	to	PART
arjefm-1271	190	38	test	test	VERB
arjefm-1271	190	39	the	the	DET
arjefm-1271	190	40	effect	effect	NOUN
arjefm-1271	190	41	of	of	ADP
arjefm-1271	190	42	board	board	NOUN
arjefm-1271	190	43	gender	gender	NOUN
arjefm-1271	190	44	diversity	diversity	NOUN
arjefm-1271	190	45	(	(	PUNCT
arjefm-1271	190	46	bgd	bgd	NOUN
arjefm-1271	190	47	)	)	PUNCT
arjefm-1271	190	48	on	on	ADP
arjefm-1271	190	49	bankruptcy	bankruptcy	NOUN
arjefm-1271	190	50	risk	risk	NOUN
arjefm-1271	190	51	(	(	PUNCT
arjefm-1271	190	52	atmn	atmn	NOUN
arjefm-1271	190	53	)	)	PUNCT
arjefm-1271	190	54	in	in	ADP
arjefm-1271	190	55	nigerian	nigerian	ADJ
arjefm-1271	190	56	deposit	deposit	NOUN
arjefm-1271	190	57	money	money	NOUN
arjefm-1271	190	58	banks	bank	NOUN
arjefm-1271	190	59	.	.	PUNCT
arjefm-1271	191	1	the	the	DET
arjefm-1271	191	2	r	r	NOUN
arjefm-1271	191	3	-	-	PUNCT
arjefm-1271	191	4	squared	square	VERB
arjefm-1271	191	5	is	be	AUX
arjefm-1271	191	6	coefficient	coefficient	NOUN
arjefm-1271	191	7	of	of	ADP
arjefm-1271	191	8	determination	determination	NOUN
arjefm-1271	191	9	which	which	PRON
arjefm-1271	191	10	tells	tell	VERB
arjefm-1271	191	11	us	we	PRON
arjefm-1271	191	12	the	the	DET
arjefm-1271	191	13	changes	change	NOUN
arjefm-1271	191	14	in	in	ADP
arjefm-1271	191	15	the	the	DET
arjefm-1271	191	16	dependent	dependent	ADJ
arjefm-1271	191	17	variable	variable	NOUN
arjefm-1271	191	18	due	due	ADP
arjefm-1271	191	19	to	to	ADP
arjefm-1271	191	20	changes	change	NOUN
arjefm-1271	191	21	in	in	ADP
arjefm-1271	191	22	the	the	DET
arjefm-1271	191	23	independent	independent	ADJ
arjefm-1271	191	24	variable	variable	NOUN
arjefm-1271	191	25	.	.	PUNCT
arjefm-1271	192	1	from	from	ADP
arjefm-1271	192	2	the	the	DET
arjefm-1271	192	3	result	result	NOUN
arjefm-1271	192	4	,	,	PUNCT
arjefm-1271	192	5	the	the	DET
arjefm-1271	192	6	value	value	NOUN
arjefm-1271	192	7	of	of	ADP
arjefm-1271	192	8	r	r	NOUN
arjefm-1271	192	9	squared	square	VERB
arjefm-1271	192	10	was	be	AUX
arjefm-1271	192	11	0.30	0.30	NUM
arjefm-1271	192	12	,	,	PUNCT
arjefm-1271	192	13	an	an	DET
arjefm-1271	192	14	indication	indication	NOUN
arjefm-1271	192	15	that	that	SCONJ
arjefm-1271	192	16	there	there	PRON
arjefm-1271	192	17	was	be	VERB
arjefm-1271	192	18	variation	variation	NOUN
arjefm-1271	192	19	of	of	ADP
arjefm-1271	192	20	30	30	NUM
arjefm-1271	192	21	%	%	NOUN
arjefm-1271	192	22	on	on	ADP
arjefm-1271	192	23	atmn	atmn	NOUN
arjefm-1271	192	24	due	due	ADJ
arjefm-1271	192	25	to	to	ADP
arjefm-1271	192	26	changes	change	NOUN
arjefm-1271	192	27	in	in	ADP
arjefm-1271	192	28	bgd	bgd	NOUN
arjefm-1271	192	29	.	.	PUNCT
arjefm-1271	193	1	the	the	DET
arjefm-1271	193	2	durbin	durbin	PROPN
arjefm-1271	193	3	-	-	PUNCT
arjefm-1271	193	4	watson	watson	PROPN
arjefm-1271	193	5	statistic	statistic	NOUN
arjefm-1271	193	6	of	of	ADP
arjefm-1271	193	7	2.50	2.50	NUM
arjefm-1271	193	8	suggests	suggest	VERB
arjefm-1271	193	9	that	that	SCONJ
arjefm-1271	193	10	the	the	DET
arjefm-1271	193	11	model	model	NOUN
arjefm-1271	193	12	does	do	AUX
arjefm-1271	193	13	not	not	PART
arjefm-1271	193	14	contain	contain	VERB
arjefm-1271	193	15	serial	serial	ADJ
arjefm-1271	193	16	correlation	correlation	NOUN
arjefm-1271	193	17	.	.	PUNCT
arjefm-1271	194	1	the	the	DET
arjefm-1271	194	2	f	f	NOUN
arjefm-1271	194	3	-	-	PUNCT
arjefm-1271	194	4	statistic	statistic	NOUN
arjefm-1271	194	5	of	of	ADP
arjefm-1271	194	6	the	the	DET
arjefm-1271	194	7	regression	regression	NOUN
arjefm-1271	194	8	is	be	AUX
arjefm-1271	194	9	equal	equal	ADJ
arjefm-1271	194	10	to	to	ADP
arjefm-1271	194	11	12.563	12.563	NUM
arjefm-1271	194	12	.	.	PUNCT
arjefm-1271	195	1	the	the	DET
arjefm-1271	195	2	associated	associated	ADJ
arjefm-1271	195	3	f	f	PROPN
arjefm-1271	195	4	-	-	PUNCT
arjefm-1271	195	5	statistic	statistic	ADJ
arjefm-1271	195	6	probability	probability	NOUN
arjefm-1271	195	7	is	be	AUX
arjefm-1271	195	8	0.000	0.000	NUM
arjefm-1271	195	9	.	.	PUNCT
arjefm-1271	196	1	the	the	DET
arjefm-1271	196	2	hypothesis	hypothesis	NOUN
arjefm-1271	196	3	stated	state	VERB
arjefm-1271	196	4	that	that	SCONJ
arjefm-1271	196	5	board	board	NOUN
arjefm-1271	196	6	gender	gender	NOUN
arjefm-1271	196	7	diversity	diversity	NOUN
arjefm-1271	196	8	has	have	VERB
arjefm-1271	196	9	no	no	DET
arjefm-1271	196	10	significant	significant	ADJ
arjefm-1271	196	11	effect	effect	NOUN
arjefm-1271	196	12	on	on	ADP
arjefm-1271	196	13	bankruptcy	bankruptcy	NOUN
arjefm-1271	196	14	risk	risk	NOUN
arjefm-1271	196	15	of	of	ADP
arjefm-1271	196	16	deposit	deposit	NOUN
arjefm-1271	196	17	money	money	NOUN
arjefm-1271	196	18	banks	bank	NOUN
arjefm-1271	196	19	in	in	ADP
arjefm-1271	196	20	nigeria	nigeria	PROPN
arjefm-1271	196	21	.	.	PUNCT
arjefm-1271	197	1	the	the	DET
arjefm-1271	197	2	evidence	evidence	NOUN
arjefm-1271	197	3	provided	provide	VERB
arjefm-1271	197	4	by	by	ADP
arjefm-1271	197	5	the	the	DET
arjefm-1271	197	6	regression	regression	NOUN
arjefm-1271	197	7	result	result	NOUN
arjefm-1271	197	8	of	of	ADP
arjefm-1271	197	9	model	model	NOUN
arjefm-1271	197	10	showed	show	VERB
arjefm-1271	197	11	that	that	SCONJ
arjefm-1271	197	12	the	the	DET
arjefm-1271	197	13	variable	variable	NOUN
arjefm-1271	197	14	of	of	ADP
arjefm-1271	197	15	board	board	NOUN
arjefm-1271	197	16	gender	gender	NOUN
arjefm-1271	197	17	diversity	diversity	NOUN
arjefm-1271	197	18	had	have	VERB
arjefm-1271	197	19	a	a	DET
arjefm-1271	197	20	negative	negative	ADJ
arjefm-1271	197	21	coefficient	coefficient	NOUN
arjefm-1271	197	22	of	of	ADP
arjefm-1271	197	23	-1741.553	-1741.553	PUNCT
arjefm-1271	197	24	and	and	CCONJ
arjefm-1271	197	25	a	a	DET
arjefm-1271	197	26	p	p	NOUN
arjefm-1271	197	27	-	-	PUNCT
arjefm-1271	197	28	value	value	NOUN
arjefm-1271	197	29	of	of	ADP
arjefm-1271	197	30	0.000	0.000	NUM
arjefm-1271	197	31	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1271	197	32	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	197	33	american	american	PROPN
arjefm-1271	197	34	research	research	PROPN
arjefm-1271	197	35	journal	journal	PROPN
arjefm-1271	197	36	of	of	ADP
arjefm-1271	197	37	economics	economic	NOUN
arjefm-1271	197	38	,	,	PUNCT
arjefm-1271	197	39	finance	finance	NOUN
arjefm-1271	197	40	and	and	CCONJ
arjefm-1271	197	41	management	management	NOUN
arjefm-1271	197	42	volume	volume	NOUN
arjefm-1271	197	43	13	13	NUM
arjefm-1271	197	44	issue	issue	NOUN
arjefm-1271	197	45	4	4	NUM
arjefm-1271	197	46	,	,	PUNCT
arjefm-1271	197	47	october	october	PROPN
arjefm-1271	197	48	-	-	PUNCT
arjefm-1271	197	49	december	december	PROPN
arjefm-1271	197	50	2025	2025	NUM
arjefm-1271	197	51	issn	issn	NOUN
arjefm-1271	197	52	:	:	PUNCT
arjefm-1271	197	53	2836	2836	NUM
arjefm-1271	197	54	-	-	SYM
arjefm-1271	197	55	9416	9416	NUM
arjefm-1271	197	56	impact	impact	NOUN
arjefm-1271	197	57	factor	factor	NOUN
arjefm-1271	197	58	:	:	PUNCT
arjefm-1271	197	59	6.41	6.41	NUM
arjefm-1271	197	60	journal	journal	NOUN
arjefm-1271	197	61	homepage	homepage	NOUN
arjefm-1271	197	62	:	:	PUNCT
arjefm-1271	197	63	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	197	64	email	email	NOUN
arjefm-1271	197	65	:	:	PUNCT
arjefm-1271	197	66	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	197	67	official	official	ADJ
arjefm-1271	197	68	journal	journal	PROPN
arjefm-1271	197	69	of	of	ADP
arjefm-1271	197	70	america	america	PROPN
arjefm-1271	197	71	serial	serial	PROPN
arjefm-1271	197	72	publication	publication	NOUN
arjefm-1271	197	73	american	american	PROPN
arjefm-1271	197	74	research	research	PROPN
arjefm-1271	197	75	journal	journal	PROPN
arjefm-1271	197	76	of	of	ADP
arjefm-1271	197	77	economics	economic	NOUN
arjefm-1271	197	78	,	,	PUNCT
arjefm-1271	197	79	finance	finance	NOUN
arjefm-1271	197	80	and	and	CCONJ
arjefm-1271	197	81	management	management	NOUN
arjefm-1271	197	82	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	197	83	,	,	PUNCT
arjefm-1271	197	84	email	email	NOUN
arjefm-1271	197	85	:	:	PUNCT
arjefm-1271	197	86	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	198	1	11	11	NUM
arjefm-1271	199	1	|	|	ADV
arjefm-1271	199	2	p	p	X
arjefm-1271	199	3	a	a	DET
arjefm-1271	199	4	g	g	NOUN
arjefm-1271	199	5	e	e	NOUN
arjefm-1271	199	6	which	which	PRON
arjefm-1271	199	7	was	be	AUX
arjefm-1271	199	8	significant	significant	ADJ
arjefm-1271	199	9	at	at	ADP
arjefm-1271	199	10	5	5	NUM
arjefm-1271	199	11	%	%	NOUN
arjefm-1271	199	12	level	level	NOUN
arjefm-1271	199	13	for	for	ADP
arjefm-1271	199	14	nigerian	nigerian	ADJ
arjefm-1271	199	15	deposit	deposit	NOUN
arjefm-1271	199	16	money	money	NOUN
arjefm-1271	199	17	banks	bank	NOUN
arjefm-1271	199	18	.	.	PUNCT
arjefm-1271	200	1	it	it	PRON
arjefm-1271	200	2	meant	mean	VERB
arjefm-1271	200	3	that	that	SCONJ
arjefm-1271	200	4	board	board	NOUN
arjefm-1271	200	5	gender	gender	NOUN
arjefm-1271	200	6	diversity	diversity	NOUN
arjefm-1271	200	7	has	have	VERB
arjefm-1271	200	8	significant	significant	ADJ
arjefm-1271	200	9	effect	effect	NOUN
arjefm-1271	200	10	on	on	ADP
arjefm-1271	200	11	bankruptcy	bankruptcy	NOUN
arjefm-1271	200	12	risk	risk	NOUN
arjefm-1271	200	13	in	in	ADP
arjefm-1271	200	14	nigeria	nigeria	PROPN
arjefm-1271	200	15	.	.	PUNCT
arjefm-1271	201	1	discussion	discussion	NOUN
arjefm-1271	201	2	of	of	ADP
arjefm-1271	201	3	findings	finding	NOUN
arjefm-1271	201	4	the	the	DET
arjefm-1271	201	5	evidence	evidence	NOUN
arjefm-1271	201	6	from	from	ADP
arjefm-1271	201	7	hypothesis	hypothesis	NOUN
arjefm-1271	201	8	one	one	NUM
arjefm-1271	201	9	regression	regression	NOUN
arjefm-1271	201	10	result	result	NOUN
arjefm-1271	201	11	showed	show	VERB
arjefm-1271	201	12	that	that	SCONJ
arjefm-1271	201	13	audit	audit	NOUN
arjefm-1271	201	14	committee	committee	NOUN
arjefm-1271	201	15	independence	independence	NOUN
arjefm-1271	201	16	had	have	VERB
arjefm-1271	201	17	a	a	DET
arjefm-1271	201	18	positive	positive	ADJ
arjefm-1271	201	19	coefficient	coefficient	NOUN
arjefm-1271	201	20	of	of	ADP
arjefm-1271	201	21	118.4723	118.4723	NUM
arjefm-1271	201	22	and	and	CCONJ
arjefm-1271	201	23	a	a	DET
arjefm-1271	201	24	p	p	NOUN
arjefm-1271	201	25	-	-	PUNCT
arjefm-1271	201	26	value	value	NOUN
arjefm-1271	201	27	of	of	ADP
arjefm-1271	201	28	0.000	0.000	NUM
arjefm-1271	201	29	which	which	PRON
arjefm-1271	201	30	was	be	AUX
arjefm-1271	201	31	significant	significant	ADJ
arjefm-1271	201	32	at	at	ADP
arjefm-1271	201	33	5	5	NUM
arjefm-1271	201	34	%	%	NOUN
arjefm-1271	201	35	level	level	NOUN
arjefm-1271	201	36	for	for	ADP
arjefm-1271	201	37	nigerian	nigerian	ADJ
arjefm-1271	201	38	deposit	deposit	NOUN
arjefm-1271	201	39	money	money	NOUN
arjefm-1271	201	40	banks	bank	NOUN
arjefm-1271	201	41	;	;	PUNCT
arjefm-1271	201	42	while	while	SCONJ
arjefm-1271	201	43	the	the	DET
arjefm-1271	201	44	outcome	outcome	NOUN
arjefm-1271	201	45	of	of	ADP
arjefm-1271	201	46	model	model	NOUN
arjefm-1271	201	47	2	2	NUM
arjefm-1271	201	48	showed	show	VERB
arjefm-1271	201	49	a	a	DET
arjefm-1271	201	50	positive	positive	ADJ
arjefm-1271	201	51	coefficient	coefficient	NOUN
arjefm-1271	201	52	of	of	ADP
arjefm-1271	201	53	5.845797	5.845797	PROPN
arjefm-1271	201	54	(	(	PUNCT
arjefm-1271	201	55	pvalue	pvalue	NOUN
arjefm-1271	201	56	0.000	0.000	NUM
arjefm-1271	201	57	)	)	PUNCT
arjefm-1271	201	58	for	for	ADP
arjefm-1271	201	59	deposit	deposit	NOUN
arjefm-1271	201	60	money	money	NOUN
arjefm-1271	201	61	banks	bank	NOUN
arjefm-1271	201	62	in	in	ADP
arjefm-1271	201	63	south	south	PROPN
arjefm-1271	201	64	africa	africa	PROPN
arjefm-1271	201	65	,	,	PUNCT
arjefm-1271	201	66	and	and	CCONJ
arjefm-1271	201	67	also	also	ADV
arjefm-1271	201	68	has	have	VERB
arjefm-1271	201	69	a	a	DET
arjefm-1271	201	70	significant	significant	ADJ
arjefm-1271	201	71	effect	effect	NOUN
arjefm-1271	201	72	.	.	PUNCT
arjefm-1271	202	1	the	the	DET
arjefm-1271	202	2	result	result	NOUN
arjefm-1271	202	3	is	be	AUX
arjefm-1271	202	4	in	in	ADP
arjefm-1271	202	5	collaboration	collaboration	NOUN
arjefm-1271	202	6	with	with	ADP
arjefm-1271	202	7	safrida	safrida	PROPN
arjefm-1271	202	8	et	et	PROPN
arjefm-1271	202	9	al	al	PROPN
arjefm-1271	202	10	.	.	PROPN
arjefm-1271	203	1	(	(	PUNCT
arjefm-1271	203	2	2021	2021	NUM
arjefm-1271	203	3	)	)	PUNCT
arjefm-1271	203	4	who	who	PRON
arjefm-1271	203	5	demonstrated	demonstrate	VERB
arjefm-1271	203	6	a	a	DET
arjefm-1271	203	7	significant	significant	ADJ
arjefm-1271	203	8	positive	positive	ADJ
arjefm-1271	203	9	effect	effect	NOUN
arjefm-1271	203	10	of	of	ADP
arjefm-1271	203	11	the	the	DET
arjefm-1271	203	12	audit	audit	NOUN
arjefm-1271	203	13	committee	committee	NOUN
arjefm-1271	203	14	on	on	ADP
arjefm-1271	203	15	the	the	DET
arjefm-1271	203	16	prediction	prediction	NOUN
arjefm-1271	203	17	of	of	ADP
arjefm-1271	203	18	bankruptcy	bankruptcy	NOUN
arjefm-1271	203	19	;	;	PUNCT
arjefm-1271	203	20	maina	maina	PROPN
arjefm-1271	203	21	(	(	PUNCT
arjefm-1271	203	22	2020	2020	NUM
arjefm-1271	203	23	)	)	PUNCT
arjefm-1271	203	24	established	establish	VERB
arjefm-1271	203	25	the	the	DET
arjefm-1271	203	26	relationship	relationship	NOUN
arjefm-1271	203	27	between	between	ADP
arjefm-1271	203	28	audit	audit	NOUN
arjefm-1271	203	29	committee	committee	NOUN
arjefm-1271	203	30	and	and	CCONJ
arjefm-1271	203	31	independent	independent	ADJ
arjefm-1271	203	32	directorship	directorship	NOUN
arjefm-1271	203	33	and	and	CCONJ
arjefm-1271	203	34	financial	financial	ADJ
arjefm-1271	203	35	distress	distress	NOUN
arjefm-1271	203	36	of	of	ADP
arjefm-1271	203	37	commercial	commercial	ADJ
arjefm-1271	203	38	banks	bank	NOUN
arjefm-1271	203	39	;	;	PUNCT
arjefm-1271	203	40	partha	partha	PROPN
arjefm-1271	203	41	,	,	PUNCT
arjefm-1271	203	42	widanaputra	widanaputra	PROPN
arjefm-1271	203	43	,	,	PUNCT
arjefm-1271	203	44	ratnadi	ratnadi	NOUN
arjefm-1271	203	45	and	and	CCONJ
arjefm-1271	203	46	mimba	mimba	NOUN
arjefm-1271	203	47	(	(	PUNCT
arjefm-1271	203	48	2019	2019	NUM
arjefm-1271	203	49	)	)	PUNCT
arjefm-1271	203	50	found	find	VERB
arjefm-1271	203	51	that	that	SCONJ
arjefm-1271	203	52	audit	audit	NOUN
arjefm-1271	203	53	committee	committee	NOUN
arjefm-1271	203	54	independence	independence	NOUN
arjefm-1271	203	55	had	have	VERB
arjefm-1271	203	56	positive	positive	ADJ
arjefm-1271	203	57	and	and	CCONJ
arjefm-1271	203	58	significant	significant	ADJ
arjefm-1271	203	59	moderating	moderate	VERB
arjefm-1271	203	60	effect	effect	NOUN
arjefm-1271	203	61	on	on	ADP
arjefm-1271	203	62	the	the	DET
arjefm-1271	203	63	relationship	relationship	NOUN
arjefm-1271	203	64	between	between	ADP
arjefm-1271	203	65	financial	financial	ADJ
arjefm-1271	203	66	distress	distress	NOUN
arjefm-1271	203	67	and	and	CCONJ
arjefm-1271	203	68	income	income	NOUN
arjefm-1271	203	69	maximization	maximization	NOUN
arjefm-1271	203	70	actions	action	NOUN
arjefm-1271	203	71	.	.	PUNCT
arjefm-1271	204	1	the	the	DET
arjefm-1271	204	2	hypothesis	hypothesis	NOUN
arjefm-1271	204	3	two	two	NUM
arjefm-1271	204	4	regression	regression	NOUN
arjefm-1271	204	5	result	result	NOUN
arjefm-1271	204	6	revealed	reveal	VERB
arjefm-1271	204	7	that	that	SCONJ
arjefm-1271	204	8	board	board	NOUN
arjefm-1271	204	9	gender	gender	NOUN
arjefm-1271	204	10	diversity	diversity	NOUN
arjefm-1271	204	11	had	have	VERB
arjefm-1271	204	12	a	a	DET
arjefm-1271	204	13	negative	negative	ADJ
arjefm-1271	204	14	coefficient	coefficient	NOUN
arjefm-1271	204	15	of	of	ADP
arjefm-1271	204	16	-1741.553	-1741.553	PUNCT
arjefm-1271	204	17	and	and	CCONJ
arjefm-1271	204	18	a	a	DET
arjefm-1271	204	19	p	p	NOUN
arjefm-1271	204	20	-	-	PUNCT
arjefm-1271	204	21	value	value	NOUN
arjefm-1271	204	22	of	of	ADP
arjefm-1271	204	23	0.000	0.000	NUM
arjefm-1271	204	24	which	which	PRON
arjefm-1271	204	25	was	be	AUX
arjefm-1271	204	26	significant	significant	ADJ
arjefm-1271	204	27	at	at	ADP
arjefm-1271	204	28	5	5	NUM
arjefm-1271	204	29	%	%	NOUN
arjefm-1271	204	30	level	level	NOUN
arjefm-1271	204	31	for	for	ADP
arjefm-1271	204	32	nigerian	nigerian	ADJ
arjefm-1271	204	33	deposit	deposit	NOUN
arjefm-1271	204	34	money	money	NOUN
arjefm-1271	204	35	banks	bank	NOUN
arjefm-1271	204	36	;	;	PUNCT
arjefm-1271	204	37	while	while	SCONJ
arjefm-1271	204	38	showed	show	VERB
arjefm-1271	204	39	a	a	DET
arjefm-1271	204	40	positive	positive	ADJ
arjefm-1271	204	41	coefficient	coefficient	NOUN
arjefm-1271	204	42	of	of	ADP
arjefm-1271	204	43	0.484690	0.484690	NUM
arjefm-1271	204	44	(	(	PUNCT
arjefm-1271	204	45	p	p	NOUN
arjefm-1271	204	46	-	-	PUNCT
arjefm-1271	204	47	value	value	NOUN
arjefm-1271	204	48	0.607	0.607	NUM
arjefm-1271	204	49	)	)	PUNCT
arjefm-1271	204	50	for	for	ADP
arjefm-1271	204	51	deposit	deposit	NOUN
arjefm-1271	204	52	money	money	NOUN
arjefm-1271	204	53	banks	bank	NOUN
arjefm-1271	204	54	in	in	ADP
arjefm-1271	204	55	south	south	PROPN
arjefm-1271	204	56	africa	africa	PROPN
arjefm-1271	204	57	,	,	PUNCT
arjefm-1271	204	58	but	but	CCONJ
arjefm-1271	204	59	has	have	VERB
arjefm-1271	204	60	no	no	DET
arjefm-1271	204	61	significant	significant	ADJ
arjefm-1271	204	62	effect	effect	NOUN
arjefm-1271	204	63	.	.	PUNCT
arjefm-1271	205	1	this	this	DET
arjefm-1271	205	2	result	result	NOUN
arjefm-1271	205	3	agreed	agree	VERB
arjefm-1271	205	4	with	with	ADP
arjefm-1271	205	5	maier	maier	NOUN
arjefm-1271	205	6	and	and	CCONJ
arjefm-1271	205	7	yurtoglu	yurtoglu	PROPN
arjefm-1271	205	8	(	(	PUNCT
arjefm-1271	205	9	2022	2022	NUM
arjefm-1271	205	10	)	)	PUNCT
arjefm-1271	205	11	who	who	PRON
arjefm-1271	205	12	found	find	VERB
arjefm-1271	205	13	that	that	DET
arjefm-1271	205	14	presence	presence	NOUN
arjefm-1271	205	15	of	of	ADP
arjefm-1271	205	16	female	female	ADJ
arjefm-1271	205	17	directors	director	NOUN
arjefm-1271	205	18	on	on	ADP
arjefm-1271	205	19	board	board	NOUN
arjefm-1271	205	20	reduces	reduce	VERB
arjefm-1271	205	21	bankruptcy	bankruptcy	NOUN
arjefm-1271	205	22	risk	risk	NOUN
arjefm-1271	205	23	,	,	PUNCT
arjefm-1271	205	24	also	also	ADV
arjefm-1271	205	25	the	the	DET
arjefm-1271	205	26	result	result	NOUN
arjefm-1271	205	27	of	of	ADP
arjefm-1271	205	28	mohammed	mohammed	PROPN
arjefm-1271	205	29	and	and	CCONJ
arjefm-1271	205	30	onipe	onipe	NOUN
arjefm-1271	205	31	(	(	PUNCT
arjefm-1271	205	32	2023	2023	NUM
arjefm-1271	205	33	)	)	PUNCT
arjefm-1271	205	34	who	who	PRON
arjefm-1271	205	35	reported	report	VERB
arjefm-1271	205	36	that	that	SCONJ
arjefm-1271	205	37	board	board	NOUN
arjefm-1271	205	38	female	female	ADJ
arjefm-1271	205	39	gender	gender	NOUN
arjefm-1271	205	40	,	,	PUNCT
arjefm-1271	205	41	show	show	VERB
arjefm-1271	205	42	negative	negative	ADJ
arjefm-1271	205	43	significant	significant	ADJ
arjefm-1271	205	44	effects	effect	NOUN
arjefm-1271	205	45	.	.	PUNCT
arjefm-1271	206	1	however	however	ADV
arjefm-1271	206	2	,	,	PUNCT
arjefm-1271	206	3	the	the	DET
arjefm-1271	206	4	study	study	NOUN
arjefm-1271	206	5	disagreed	disagree	VERB
arjefm-1271	206	6	with	with	ADP
arjefm-1271	206	7	aliyu	aliyu	NOUN
arjefm-1271	206	8	,	,	PUNCT
arjefm-1271	206	9	onipe	onipe	NOUN
arjefm-1271	206	10	and	and	CCONJ
arjefm-1271	206	11	samuel	samuel	PROPN
arjefm-1271	206	12	(	(	PUNCT
arjefm-1271	206	13	2023	2023	NUM
arjefm-1271	206	14	)	)	PUNCT
arjefm-1271	206	15	showed	show	VERB
arjefm-1271	206	16	that	that	SCONJ
arjefm-1271	206	17	board	board	NOUN
arjefm-1271	206	18	gender	gender	NOUN
arjefm-1271	206	19	diversity	diversity	NOUN
arjefm-1271	206	20	show	show	VERB
arjefm-1271	206	21	insignificant	insignificant	ADJ
arjefm-1271	206	22	effects	effect	NOUN
arjefm-1271	206	23	.	.	PUNCT
arjefm-1271	207	1	conclusion	conclusion	NOUN
arjefm-1271	207	2	and	and	CCONJ
arjefm-1271	207	3	recommendations	recommendation	NOUN
arjefm-1271	207	4	this	this	PRON
arjefm-1271	207	5	ascertained	ascertain	VERB
arjefm-1271	207	6	the	the	DET
arjefm-1271	207	7	effect	effect	NOUN
arjefm-1271	207	8	of	of	ADP
arjefm-1271	207	9	board	board	NOUN
arjefm-1271	207	10	committee	committee	PROPN
arjefm-1271	207	11	on	on	ADP
arjefm-1271	207	12	bankruptcy	bankruptcy	NOUN
arjefm-1271	207	13	risk	risk	NOUN
arjefm-1271	207	14	in	in	ADP
arjefm-1271	207	15	deposit	deposit	NOUN
arjefm-1271	207	16	money	money	NOUN
arjefm-1271	207	17	banks	bank	NOUN
arjefm-1271	207	18	in	in	ADP
arjefm-1271	207	19	nigeria	nigeria	PROPN
arjefm-1271	207	20	,	,	PUNCT
arjefm-1271	207	21	using	use	VERB
arjefm-1271	207	22	audit	audit	NOUN
arjefm-1271	207	23	committee	committee	NOUN
arjefm-1271	207	24	independence	independence	NOUN
arjefm-1271	207	25	,	,	PUNCT
arjefm-1271	207	26	ad	ad	NOUN
arjefm-1271	207	27	board	board	NOUN
arjefm-1271	207	28	gender	gender	NOUN
arjefm-1271	207	29	diversity	diversity	NOUN
arjefm-1271	207	30	,	,	PUNCT
arjefm-1271	207	31	while	while	SCONJ
arjefm-1271	207	32	altman	altman	PROPN
arjefm-1271	207	33	model	model	NOUN
arjefm-1271	207	34	for	for	ADP
arjefm-1271	207	35	bankruptcy	bankruptcy	NOUN
arjefm-1271	207	36	was	be	AUX
arjefm-1271	207	37	employed	employ	VERB
arjefm-1271	207	38	for	for	ADP
arjefm-1271	207	39	bankruptcy	bankruptcy	NOUN
arjefm-1271	207	40	risk	risk	NOUN
arjefm-1271	207	41	.	.	PUNCT
arjefm-1271	208	1	data	datum	NOUN
arjefm-1271	208	2	were	be	AUX
arjefm-1271	208	3	extracted	extract	VERB
arjefm-1271	208	4	from	from	ADP
arjefm-1271	208	5	2012	2012	NUM
arjefm-1271	208	6	to	to	ADP
arjefm-1271	208	7	2024	2024	NUM
arjefm-1271	208	8	from	from	ADP
arjefm-1271	208	9	the	the	DET
arjefm-1271	208	10	audited	audit	VERB
arjefm-1271	208	11	annual	annual	ADJ
arjefm-1271	208	12	reports	report	NOUN
arjefm-1271	208	13	and	and	CCONJ
arjefm-1271	208	14	accounts	account	NOUN
arjefm-1271	208	15	of	of	ADP
arjefm-1271	208	16	the	the	DET
arjefm-1271	208	17	sampled	sample	VERB
arjefm-1271	208	18	deposit	deposit	NOUN
arjefm-1271	208	19	money	money	NOUN
arjefm-1271	208	20	banks	bank	NOUN
arjefm-1271	208	21	in	in	ADP
arjefm-1271	208	22	nigeria	nigeria	PROPN
arjefm-1271	208	23	.	.	PUNCT
arjefm-1271	209	1	from	from	ADP
arjefm-1271	209	2	the	the	DET
arjefm-1271	209	3	analysis	analysis	NOUN
arjefm-1271	209	4	,	,	PUNCT
arjefm-1271	209	5	the	the	DET
arjefm-1271	209	6	study	study	NOUN
arjefm-1271	209	7	show	show	VERB
arjefm-1271	209	8	that	that	SCONJ
arjefm-1271	209	9	audit	audit	NOUN
arjefm-1271	209	10	committee	committee	NOUN
arjefm-1271	209	11	independence	independence	NOUN
arjefm-1271	209	12	had	have	VERB
arjefm-1271	209	13	a	a	DET
arjefm-1271	209	14	positive	positive	ADJ
arjefm-1271	209	15	and	and	CCONJ
arjefm-1271	209	16	significant	significant	ADJ
arjefm-1271	209	17	effect	effect	NOUN
arjefm-1271	209	18	on	on	ADP
arjefm-1271	209	19	bankruptcy	bankruptcy	NOUN
arjefm-1271	209	20	risk	risk	NOUN
arjefm-1271	209	21	for	for	ADP
arjefm-1271	209	22	nigerian	nigerian	ADJ
arjefm-1271	209	23	deposit	deposit	NOUN
arjefm-1271	209	24	money	money	NOUN
arjefm-1271	209	25	banks	bank	NOUN
arjefm-1271	209	26	.	.	PUNCT
arjefm-1271	210	1	the	the	DET
arjefm-1271	210	2	study	study	NOUN
arjefm-1271	210	3	showed	show	VERB
arjefm-1271	210	4	that	that	SCONJ
arjefm-1271	210	5	board	board	NOUN
arjefm-1271	210	6	gender	gender	NOUN
arjefm-1271	210	7	diversity	diversity	NOUN
arjefm-1271	210	8	had	have	VERB
arjefm-1271	210	9	a	a	DET
arjefm-1271	210	10	negative	negative	ADJ
arjefm-1271	210	11	and	and	CCONJ
arjefm-1271	210	12	significant	significant	ADJ
arjefm-1271	210	13	effect	effect	NOUN
arjefm-1271	210	14	on	on	ADP
arjefm-1271	210	15	bankruptcy	bankruptcy	NOUN
arjefm-1271	210	16	risk	risk	NOUN
arjefm-1271	210	17	for	for	ADP
arjefm-1271	210	18	nigerian	nigerian	ADJ
arjefm-1271	210	19	deposit	deposit	NOUN
arjefm-1271	210	20	money	money	NOUN
arjefm-1271	210	21	banks	bank	NOUN
arjefm-1271	210	22	.	.	PUNCT
arjefm-1271	211	1	based	base	VERB
arjefm-1271	211	2	on	on	ADP
arjefm-1271	211	3	the	the	DET
arjefm-1271	211	4	analysis	analysis	NOUN
arjefm-1271	211	5	,	,	PUNCT
arjefm-1271	211	6	the	the	DET
arjefm-1271	211	7	following	follow	VERB
arjefm-1271	211	8	recommendations	recommendation	NOUN
arjefm-1271	211	9	were	be	AUX
arjefm-1271	211	10	made	make	VERB
arjefm-1271	211	11	;	;	PUNCT
arjefm-1271	212	1	1	1	X
arjefm-1271	212	2	.	.	X
arjefm-1271	213	1	the	the	DET
arjefm-1271	213	2	audit	audit	NOUN
arjefm-1271	213	3	independence	independence	NOUN
arjefm-1271	213	4	should	should	AUX
arjefm-1271	213	5	be	be	AUX
arjefm-1271	213	6	encouraged	encourage	VERB
arjefm-1271	213	7	to	to	PART
arjefm-1271	213	8	create	create	VERB
arjefm-1271	213	9	an	an	DET
arjefm-1271	213	10	avenue	avenue	NOUN
arjefm-1271	213	11	for	for	ADP
arjefm-1271	213	12	mutual	mutual	ADJ
arjefm-1271	213	13	reflection	reflection	NOUN
arjefm-1271	213	14	on	on	ADP
arjefm-1271	213	15	matters	matter	NOUN
arjefm-1271	213	16	that	that	PRON
arjefm-1271	213	17	are	be	AUX
arjefm-1271	213	18	significant	significant	ADJ
arjefm-1271	213	19	to	to	ADP
arjefm-1271	213	20	the	the	DET
arjefm-1271	213	21	banks	bank	NOUN
arjefm-1271	213	22	such	such	ADJ
arjefm-1271	213	23	as	as	SCONJ
arjefm-1271	213	24	straighten	straighten	VERB
arjefm-1271	213	25	their	their	PRON
arjefm-1271	213	26	operations	operation	NOUN
arjefm-1271	213	27	,	,	PUNCT
arjefm-1271	213	28	as	as	ADV
arjefm-1271	213	29	well	well	ADV
arjefm-1271	213	30	preventing	prevent	VERB
arjefm-1271	213	31	it	it	PRON
arjefm-1271	213	32	from	from	ADP
arjefm-1271	213	33	going	go	VERB
arjefm-1271	213	34	bankruptcy	bankruptcy	NOUN
arjefm-1271	213	35	.	.	PUNCT
arjefm-1271	214	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1271	214	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	215	1	american	american	PROPN
arjefm-1271	215	2	research	research	PROPN
arjefm-1271	215	3	journal	journal	PROPN
arjefm-1271	215	4	of	of	ADP
arjefm-1271	215	5	economics	economic	NOUN
arjefm-1271	215	6	,	,	PUNCT
arjefm-1271	215	7	finance	finance	NOUN
arjefm-1271	215	8	and	and	CCONJ
arjefm-1271	215	9	management	management	NOUN
arjefm-1271	215	10	volume	volume	NOUN
arjefm-1271	215	11	13	13	NUM
arjefm-1271	215	12	issue	issue	NOUN
arjefm-1271	215	13	4	4	NUM
arjefm-1271	215	14	,	,	PUNCT
arjefm-1271	215	15	october	october	PROPN
arjefm-1271	215	16	-	-	PUNCT
arjefm-1271	215	17	december	december	PROPN
arjefm-1271	215	18	2025	2025	NUM
arjefm-1271	215	19	issn	issn	NOUN
arjefm-1271	215	20	:	:	PUNCT
arjefm-1271	215	21	2836	2836	NUM
arjefm-1271	215	22	-	-	SYM
arjefm-1271	215	23	9416	9416	NUM
arjefm-1271	215	24	impact	impact	NOUN
arjefm-1271	215	25	factor	factor	NOUN
arjefm-1271	215	26	:	:	PUNCT
arjefm-1271	215	27	6.41	6.41	NUM
arjefm-1271	215	28	journal	journal	NOUN
arjefm-1271	215	29	homepage	homepage	NOUN
arjefm-1271	215	30	:	:	PUNCT
arjefm-1271	215	31	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	PROPN
arjefm-1271	215	32	email	email	NOUN
arjefm-1271	215	33	:	:	PUNCT
arjefm-1271	215	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	215	35	official	official	ADJ
arjefm-1271	215	36	journal	journal	PROPN
arjefm-1271	215	37	of	of	ADP
arjefm-1271	215	38	america	america	PROPN
arjefm-1271	215	39	serial	serial	PROPN
arjefm-1271	215	40	publication	publication	NOUN
arjefm-1271	215	41	american	american	PROPN
arjefm-1271	215	42	research	research	PROPN
arjefm-1271	215	43	journal	journal	PROPN
arjefm-1271	215	44	of	of	ADP
arjefm-1271	215	45	economics	economic	NOUN
arjefm-1271	215	46	,	,	PUNCT
arjefm-1271	215	47	finance	finance	NOUN
arjefm-1271	215	48	and	and	CCONJ
arjefm-1271	215	49	management	management	NOUN
arjefm-1271	215	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	215	51	,	,	PUNCT
arjefm-1271	215	52	email	email	NOUN
arjefm-1271	215	53	:	:	PUNCT
arjefm-1271	216	1	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	216	2	12	12	NUM
arjefm-1271	217	1	|	|	ADV
arjefm-1271	217	2	p	p	X
arjefm-1271	217	3	a	a	DET
arjefm-1271	217	4	g	g	NOUN
arjefm-1271	217	5	e	e	NOUN
arjefm-1271	217	6	2	2	NUM
arjefm-1271	217	7	.	.	PUNCT
arjefm-1271	218	1	as	as	SCONJ
arjefm-1271	218	2	the	the	DET
arjefm-1271	218	3	female	female	ADJ
arjefm-1271	218	4	board	board	NOUN
arjefm-1271	218	5	has	have	VERB
arjefm-1271	218	6	negative	negative	ADJ
arjefm-1271	218	7	and	and	CCONJ
arjefm-1271	218	8	insignificant	insignificant	ADJ
arjefm-1271	218	9	in	in	ADP
arjefm-1271	218	10	nigerian	nigerian	ADJ
arjefm-1271	218	11	banks	bank	NOUN
arjefm-1271	218	12	,	,	PUNCT
arjefm-1271	218	13	the	the	DET
arjefm-1271	218	14	presence	presence	NOUN
arjefm-1271	218	15	of	of	ADP
arjefm-1271	218	16	the	the	DET
arjefm-1271	218	17	female	female	ADJ
arjefm-1271	218	18	gender	gender	NOUN
arjefm-1271	218	19	on	on	ADP
arjefm-1271	218	20	the	the	DET
arjefm-1271	218	21	board	board	NOUN
arjefm-1271	218	22	should	should	AUX
arjefm-1271	218	23	be	be	AUX
arjefm-1271	218	24	increased	increase	VERB
arjefm-1271	218	25	to	to	PART
arjefm-1271	218	26	reflect	reflect	VERB
arjefm-1271	218	27	society	society	NOUN
arjefm-1271	218	28	’s	’s	PART
arjefm-1271	218	29	structure	structure	NOUN
arjefm-1271	218	30	,	,	PUNCT
arjefm-1271	218	31	with	with	ADP
arjefm-1271	218	32	appropriate	appropriate	ADJ
arjefm-1271	218	33	representation	representation	NOUN
arjefm-1271	218	34	of	of	ADP
arjefm-1271	218	35	gender	gender	NOUN
arjefm-1271	218	36	and	and	CCONJ
arjefm-1271	218	37	professional	professional	ADJ
arjefm-1271	218	38	backgrounds	background	NOUN
arjefm-1271	218	39	.	.	PUNCT
arjefm-1271	219	1	references	reference	NOUN
arjefm-1271	219	2	aliyu	aliyu	VERB
arjefm-1271	219	3	,	,	PUNCT
arjefm-1271	219	4	a.	a.	PROPN
arjefm-1271	219	5	b	b	PROPN
arjefm-1271	219	6	and	and	CCONJ
arjefm-1271	219	7	yahaya	yahaya	NOUN
arjefm-1271	219	8	,	,	PUNCT
arjefm-1271	219	9	o.	o.	PROPN
arjefm-1271	219	10	a.	a.	PROPN
arjefm-1271	219	11	and	and	CCONJ
arjefm-1271	219	12	mohammed	mohammed	PROPN
arjefm-1271	219	13	,	,	PUNCT
arjefm-1271	219	14	n.a	n.a	PROPN
arjefm-1271	219	15	.	.	PROPN
arjefm-1271	219	16	,	,	PUNCT
arjefm-1271	219	17	(	(	PUNCT
arjefm-1271	219	18	2021	2021	NUM
arjefm-1271	219	19	)	)	PUNCT
arjefm-1271	219	20	.	.	PUNCT
arjefm-1271	220	1	board	board	NOUN
arjefm-1271	220	2	features	feature	NOUN
arjefm-1271	220	3	and	and	CCONJ
arjefm-1271	220	4	financial	financial	ADJ
arjefm-1271	220	5	performance	performance	NOUN
arjefm-1271	220	6	of	of	ADP
arjefm-1271	220	7	nigerian	nigerian	ADJ
arjefm-1271	220	8	banks	bank	NOUN
arjefm-1271	220	9	,	,	PUNCT
arjefm-1271	220	10	"	"	PUNCT
arjefm-1271	220	11	international	international	ADJ
arjefm-1271	220	12	journal	journal	NOUN
arjefm-1271	220	13	of	of	ADP
arjefm-1271	220	14	finance	finance	PROPN
arjefm-1271	220	15	&	&	CCONJ
arjefm-1271	220	16	banking	banking	NOUN
arjefm-1271	220	17	studies	study	NOUN
arjefm-1271	220	18	,	,	PUNCT
arjefm-1271	220	19	center	center	NOUN
arjefm-1271	220	20	for	for	ADP
arjefm-1271	220	21	the	the	DET
arjefm-1271	220	22	strategic	strategic	ADJ
arjefm-1271	220	23	studies	study	NOUN
arjefm-1271	220	24	in	in	ADP
arjefm-1271	220	25	business	business	NOUN
arjefm-1271	220	26	and	and	CCONJ
arjefm-1271	220	27	finance	finance	NOUN
arjefm-1271	220	28	,	,	PUNCT
arjefm-1271	220	29	vol	vol	NOUN
arjefm-1271	220	30	.	.	PUNCT
arjefm-1271	221	1	10(1	10(1	NUM
arjefm-1271	221	2	)	)	PUNCT
arjefm-1271	221	3	,	,	PUNCT
arjefm-1271	221	4	11	11	NUM
arjefm-1271	221	5	-	-	SYM
arjefm-1271	221	6	19	19	NUM
arjefm-1271	221	7	,	,	PUNCT
arjefm-1271	221	8	january	january	PROPN
arjefm-1271	221	9	.	.	PUNCT
arjefm-1271	222	1	altman	altman	PROPN
arjefm-1271	222	2	,	,	PUNCT
arjefm-1271	222	3	e.i	e.i	PROPN
arjefm-1271	222	4	.	.	PROPN
arjefm-1271	222	5	,	,	PUNCT
arjefm-1271	222	6	(	(	PUNCT
arjefm-1271	222	7	1994	1994	NUM
arjefm-1271	222	8	)	)	PUNCT
arjefm-1271	222	9	.	.	PUNCT
arjefm-1271	223	1	corporate	corporate	ADJ
arjefm-1271	223	2	distress	distress	NOUN
arjefm-1271	223	3	diagnoses	diagnose	VERB
arjefm-1271	223	4	:	:	PUNCT
arjefm-1271	223	5	comparisons	comparison	NOUN
arjefm-1271	223	6	using	use	VERB
arjefm-1271	223	7	linear	linear	PROPN
arjefm-1271	223	8	discriminant	discriminant	ADJ
arjefm-1271	223	9	analysis	analysis	NOUN
arjefm-1271	223	10	and	and	CCONJ
arjefm-1271	223	11	neural	neural	ADJ
arjefm-1271	223	12	networks	network	NOUN
arjefm-1271	223	13	(	(	PUNCT
arjefm-1271	223	14	the	the	DET
arjefm-1271	223	15	italian	italian	ADJ
arjefm-1271	223	16	experience	experience	NOUN
arjefm-1271	223	17	)	)	PUNCT
arjefm-1271	223	18	,	,	PUNCT
arjefm-1271	223	19	journal	journal	NOUN
arjefm-1271	223	20	of	of	ADP
arjefm-1271	223	21	banking	banking	NOUN
arjefm-1271	223	22	and	and	CCONJ
arjefm-1271	223	23	finance	finance	NOUN
arjefm-1271	223	24	18	18	NUM
arjefm-1271	223	25	,	,	PUNCT
arjefm-1271	223	26	pp	pp	ADV
arjefm-1271	223	27	505	505	NUM
arjefm-1271	223	28	-	-	SYM
arjefm-1271	223	29	29	29	NUM
arjefm-1271	223	30	.	.	PUNCT
arjefm-1271	224	1	altman	altman	PROPN
arjefm-1271	224	2	,	,	PUNCT
arjefm-1271	224	3	e.	e.	PROPN
arjefm-1271	224	4	i.	i.	PROPN
arjefm-1271	224	5	,	,	PUNCT
arjefm-1271	224	6	(	(	PUNCT
arjefm-1271	224	7	2000).predicting	2000).predicte	VERB
arjefm-1271	224	8	financial	financial	ADJ
arjefm-1271	224	9	distress	distress	NOUN
arjefm-1271	224	10	of	of	ADP
arjefm-1271	224	11	companies	company	NOUN
arjefm-1271	224	12	:	:	PUNCT
arjefm-1271	224	13	revisiting	revisit	VERB
arjefm-1271	224	14	the	the	DET
arjefm-1271	224	15	z	z	NOUN
arjefm-1271	224	16	score	score	NOUN
arjefm-1271	224	17	model	model	NOUN
arjefm-1271	224	18	.	.	PUNCT
arjefm-1271	225	1	http://www.zscore	http://www.zscore	NOUN
arjefm-1271	225	2	.	.	PUNCT
arjefm-1271	226	1	pdf.5	pdf.5	PROPN
arjefm-1271	226	2	-	-	PUNCT
arjefm-1271	226	3	10	10	NUM
arjefm-1271	226	4	.	.	PUNCT
arjefm-1271	227	1	altman	altman	PROPN
arjefm-1271	227	2	,	,	PUNCT
arjefm-1271	227	3	e.	e.	PROPN
arjefm-1271	227	4	,	,	PUNCT
arjefm-1271	227	5	(	(	PUNCT
arjefm-1271	227	6	1968	1968	NUM
arjefm-1271	227	7	)	)	PUNCT
arjefm-1271	227	8	.	.	PUNCT
arjefm-1271	228	1	financial	financial	ADJ
arjefm-1271	228	2	ratios	ratio	NOUN
arjefm-1271	228	3	,	,	PUNCT
arjefm-1271	228	4	discriminant	discriminant	ADJ
arjefm-1271	228	5	analysis	analysis	NOUN
arjefm-1271	228	6	and	and	CCONJ
arjefm-1271	228	7	the	the	DET
arjefm-1271	228	8	prediction	prediction	NOUN
arjefm-1271	228	9	of	of	ADP
arjefm-1271	228	10	corporate	corporate	ADJ
arjefm-1271	228	11	bankruptcy	bankruptcy	NOUN
arjefm-1271	228	12	,	,	PUNCT
arjefm-1271	228	13	the	the	DET
arjefm-1271	228	14	journal	journal	NOUN
arjefm-1271	228	15	of	of	ADP
arjefm-1271	228	16	finance	finance	NOUN
arjefm-1271	228	17	,	,	PUNCT
arjefm-1271	228	18	september	september	PROPN
arjefm-1271	228	19	,	,	PUNCT
arjefm-1271	228	20	pp	pp	ADP
arjefm-1271	228	21	589	589	NUM
arjefm-1271	228	22	-	-	SYM
arjefm-1271	228	23	609	609	NUM
arjefm-1271	228	24	.	.	PUNCT
arjefm-1271	229	1	balogun	balogun	VERB
arjefm-1271	229	2	,	,	PUNCT
arjefm-1271	229	3	j.	j.	PROPN
arjefm-1271	229	4	e.	e.	PROPN
arjefm-1271	229	5	,	,	PUNCT
arjefm-1271	229	6	agbi	agbi	PROPN
arjefm-1271	229	7	,	,	PUNCT
arjefm-1271	229	8	s.	s.	PROPN
arjefm-1271	229	9	e.	e.	PROPN
arjefm-1271	229	10	,	,	PUNCT
arjefm-1271	229	11	yahaya	yahaya	PROPN
arjefm-1271	229	12	,	,	PUNCT
arjefm-1271	229	13	o.	o.	NOUN
arjefm-1271	229	14	a.	a.	PROPN
arjefm-1271	229	15	,	,	PUNCT
arjefm-1271	229	16	and	and	CCONJ
arjefm-1271	229	17	joshua	joshua	PROPN
arjefm-1271	229	18	,	,	PUNCT
arjefm-1271	229	19	s.	s.	PROPN
arjefm-1271	229	20	g.	g.	PROPN
arjefm-1271	229	21	(	(	PUNCT
arjefm-1271	229	22	2023	2023	NUM
arjefm-1271	229	23	)	)	PUNCT
arjefm-1271	229	24	.	.	PUNCT
arjefm-1271	230	1	institutional	institutional	ADJ
arjefm-1271	230	2	ownership	ownership	NOUN
arjefm-1271	230	3	and	and	CCONJ
arjefm-1271	230	4	firm	firm	ADJ
arjefm-1271	230	5	value	value	NOUN
arjefm-1271	230	6	of	of	ADP
arjefm-1271	230	7	listed	list	VERB
arjefm-1271	230	8	manufacturing	manufacturing	NOUN
arjefm-1271	230	9	companies	company	NOUN
arjefm-1271	230	10	in	in	ADP
arjefm-1271	230	11	nigeria	nigeria	PROPN
arjefm-1271	230	12	:	:	PUNCT
arjefm-1271	230	13	the	the	DET
arjefm-1271	230	14	moderating	moderate	VERB
arjefm-1271	230	15	role	role	NOUN
arjefm-1271	230	16	of	of	ADP
arjefm-1271	230	17	dividend	dividend	NOUN
arjefm-1271	230	18	payout	payout	NOUN
arjefm-1271	230	19	.	.	PUNCT
arjefm-1271	231	1	nigerian	nigerian	ADJ
arjefm-1271	231	2	journal	journal	PROPN
arjefm-1271	231	3	of	of	ADP
arjefm-1271	231	4	accounting	accounting	NOUN
arjefm-1271	231	5	and	and	CCONJ
arjefm-1271	231	6	finance	finance	NOUN
arjefm-1271	231	7	,	,	PUNCT
arjefm-1271	231	8	15	15	NUM
arjefm-1271	231	9	(	(	PUNCT
arjefm-1271	231	10	1	1	NUM
arjefm-1271	231	11	)	)	PUNCT
arjefm-1271	231	12	,	,	PUNCT
arjefm-1271	231	13	85	85	NUM
arjefm-1271	231	14	-	-	SYM
arjefm-1271	231	15	111	111	NUM
arjefm-1271	231	16	gonthier	gonthier	NOUN
arjefm-1271	231	17	,	,	PUNCT
arjefm-1271	231	18	b.	b.	PROPN
arjefm-1271	231	19	,	,	PUNCT
arjefm-1271	231	20	&	&	CCONJ
arjefm-1271	231	21	schatt	schatt	PROPN
arjefm-1271	231	22	,	,	PUNCT
arjefm-1271	231	23	a.	a.	NOUN
arjefm-1271	231	24	(	(	PUNCT
arjefm-1271	231	25	2007	2007	NUM
arjefm-1271	231	26	)	)	PUNCT
arjefm-1271	231	27	.	.	PUNCT
arjefm-1271	232	1	determinants	determinant	NOUN
arjefm-1271	232	2	of	of	ADP
arjefm-1271	232	3	audit	audit	NOUN
arjefm-1271	232	4	fees	fee	NOUN
arjefm-1271	232	5	for	for	ADP
arjefm-1271	232	6	french	french	ADJ
arjefm-1271	232	7	quoted	quote	VERB
arjefm-1271	232	8	firms	firm	NOUN
arjefm-1271	232	9	.	.	PUNCT
arjefm-1271	233	1	managerial	managerial	ADJ
arjefm-1271	233	2	auditing	auditing	NOUN
arjefm-1271	233	3	journal	journal	NOUN
arjefm-1271	233	4	,	,	PUNCT
arjefm-1271	233	5	22(2	22(2	NUM
arjefm-1271	233	6	)	)	PUNCT
arjefm-1271	233	7	,	,	PUNCT
arjefm-1271	233	8	139	139	NUM
arjefm-1271	233	9	-	-	SYM
arjefm-1271	233	10	160	160	NUM
arjefm-1271	233	11	.	.	PUNCT
arjefm-1271	234	1	http://dx.doi.org/10.1108/02686900710718654	http://dx.doi.org/10.1108/02686900710718654	PROPN
arjefm-1271	234	2	handriania	handriania	PROPN
arjefm-1271	234	3	,	,	PUNCT
arjefm-1271	234	4	e.	e.	PROPN
arjefm-1271	234	5	,	,	PUNCT
arjefm-1271	234	6	ghozalib	ghozalib	PROPN
arjefm-1271	234	7	,	,	PUNCT
arjefm-1271	234	8	i	i	PRON
arjefm-1271	234	9	and	and	CCONJ
arjefm-1271	234	10	hersugodob	hersugodob	NOUN
arjefm-1271	234	11	(	(	PUNCT
arjefm-1271	234	12	2021	2021	NUM
arjefm-1271	234	13	)	)	PUNCT
arjefm-1271	234	14	.	.	PUNCT
arjefm-1271	235	1	corporate	corporate	ADJ
arjefm-1271	235	2	governance	governance	NOUN
arjefm-1271	235	3	on	on	ADP
arjefm-1271	235	4	financial	financial	ADJ
arjefm-1271	235	5	distress	distress	NOUN
arjefm-1271	235	6	:	:	PUNCT
arjefm-1271	235	7	evidence	evidence	NOUN
arjefm-1271	235	8	from	from	ADP
arjefm-1271	235	9	indonesia	indonesia	PROPN
arjefm-1271	235	10	.	.	PUNCT
arjefm-1271	236	1	management	management	NOUN
arjefm-1271	236	2	science	science	NOUN
arjefm-1271	236	3	letters	letter	VERB
arjefm-1271	236	4	11	11	NUM
arjefm-1271	236	5	1833–1844	1833–1844	NUM
arjefm-1271	236	6	contents	content	NOUN
arjefm-1271	236	7	lists	list	NOUN
arjefm-1271	236	8	available	available	ADJ
arjefm-1271	236	9	at	at	ADP
arjefm-1271	236	10	growing	grow	VERB
arjefm-1271	236	11	science	science	NOUN
arjefm-1271	236	12	.	.	PUNCT
arjefm-1271	237	1	management	management	NOUN
arjefm-1271	237	2	science	science	PROPN
arjefm-1271	237	3	letters	letter	NOUN
arjefm-1271	237	4	homepage	homepage	NOUN
arjefm-1271	237	5	:	:	PUNCT
arjefm-1271	237	6	www.growingscience.com/msl	www.growingscience.com/msl	PROPN
arjefm-1271	237	7	harrison	harrison	PROPN
arjefm-1271	237	8	,	,	PUNCT
arjefm-1271	237	9	d.a	d.a	PROPN
arjefm-1271	237	10	.	.	PROPN
arjefm-1271	237	11	,	,	PUNCT
arjefm-1271	237	12	and	and	CCONJ
arjefm-1271	237	13	klein	klein	PROPN
arjefm-1271	237	14	,	,	PUNCT
arjefm-1271	237	15	k.j	k.j	PROPN
arjefm-1271	237	16	.	.	PROPN
arjefm-1271	237	17	(	(	PUNCT
arjefm-1271	237	18	2007	2007	NUM
arjefm-1271	237	19	)	)	PUNCT
arjefm-1271	237	20	.	.	PUNCT
arjefm-1271	238	1	what	what	PRON
arjefm-1271	238	2	’s	’	VERB
arjefm-1271	238	3	the	the	DET
arjefm-1271	238	4	difference	difference	NOUN
arjefm-1271	238	5	?	?	PUNCT
arjefm-1271	239	1	diversity	diversity	NOUN
arjefm-1271	239	2	constructs	construct	NOUN
arjefm-1271	239	3	as	as	ADP
arjefm-1271	239	4	separation	separation	NOUN
arjefm-1271	239	5	,	,	PUNCT
arjefm-1271	239	6	variety	variety	NOUN
arjefm-1271	239	7	,	,	PUNCT
arjefm-1271	239	8	or	or	CCONJ
arjefm-1271	239	9	disparity	disparity	NOUN
arjefm-1271	239	10	in	in	ADP
arjefm-1271	239	11	organizations	organization	NOUN
arjefm-1271	239	12	.	.	PUNCT
arjefm-1271	240	1	academy	academy	PROPN
arjefm-1271	240	2	of	of	ADP
arjefm-1271	240	3	management	management	PROPN
arjefm-1271	240	4	review	review	NOUN
arjefm-1271	240	5	,	,	PUNCT
arjefm-1271	240	6	32	32	NUM
arjefm-1271	240	7	:	:	PUNCT
arjefm-1271	240	8	1199–1228	1199–1228	NUM
arjefm-1271	240	9	.	.	PUNCT
arjefm-1271	241	1	joshua	joshua	PROPN
arjefm-1271	241	2	,	,	PUNCT
arjefm-1271	241	3	efiong	efiong	PROPN
arjefm-1271	241	4	,	,	PUNCT
arjefm-1271	241	5	e.	e.	PROPN
arjefm-1271	241	6	j.	j.	PROPN
arjefm-1271	241	7	and	and	CCONJ
arjefm-1271	241	8	imong	imong	PROPN
arjefm-1271	241	9	,	,	PUNCT
arjefm-1271	241	10	n.	n.	PROPN
arjefm-1271	241	11	r.	r.	PROPN
arjefm-1271	241	12	(	(	PUNCT
arjefm-1271	241	13	2019	2019	NUM
arjefm-1271	241	14	)	)	PUNCT
arjefm-1271	241	15	.	.	PUNCT
arjefm-1271	242	1	effect	effect	NOUN
arjefm-1271	242	2	of	of	ADP
arjefm-1271	242	3	corporate	corporate	ADJ
arjefm-1271	242	4	governance	governance	NOUN
arjefm-1271	242	5	on	on	ADP
arjefm-1271	242	6	financial	financial	ADJ
arjefm-1271	242	7	performance	performance	NOUN
arjefm-1271	242	8	of	of	ADP
arjefm-1271	242	9	listed	list	VERB
arjefm-1271	242	10	deposit	deposit	NOUN
arjefm-1271	242	11	money	money	NOUN
arjefm-1271	242	12	banks	bank	NOUN
arjefm-1271	242	13	in	in	ADP
arjefm-1271	242	14	nigeria	nigeria	PROPN
arjefm-1271	242	15	.	.	PUNCT
arjefm-1271	243	1	global	global	ADJ
arjefm-1271	243	2	journal	journal	PROPN
arjefm-1271	243	3	of	of	ADP
arjefm-1271	243	4	social	social	ADJ
arjefm-1271	243	5	sciences	science	NOUN
arjefm-1271	243	6	vol	vol	NOUN
arjefm-1271	243	7	18	18	NUM
arjefm-1271	243	8	,	,	PUNCT
arjefm-1271	243	9	2019	2019	NUM
arjefm-1271	243	10	:	:	PUNCT
arjefm-1271	243	11	107	107	NUM
arjefm-1271	243	12	-	-	SYM
arjefm-1271	243	13	118	118	NUM
arjefm-1271	243	14	mailto:contact@americaserial.com	mailto:contact@americaserial.com	NOUN
arjefm-1271	243	15	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
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arjefm-1271	244	3	https://ideas.repec.org/s/rbs/ijfbss.html	https://ideas.repec.org/s/rbs/ijfbss.html	VERB
arjefm-1271	244	4	http://dx.doi.org/10.1108/02686900710718654	http://dx.doi.org/10.1108/02686900710718654	ADV
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arjefm-1271	244	6	american	american	PROPN
arjefm-1271	244	7	research	research	PROPN
arjefm-1271	244	8	journal	journal	PROPN
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arjefm-1271	244	10	economics	economic	NOUN
arjefm-1271	244	11	,	,	PUNCT
arjefm-1271	244	12	finance	finance	NOUN
arjefm-1271	244	13	and	and	CCONJ
arjefm-1271	244	14	management	management	NOUN
arjefm-1271	244	15	volume	volume	NOUN
arjefm-1271	244	16	13	13	NUM
arjefm-1271	244	17	issue	issue	NOUN
arjefm-1271	244	18	4	4	NUM
arjefm-1271	244	19	,	,	PUNCT
arjefm-1271	244	20	october	october	PROPN
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arjefm-1271	244	22	december	december	PROPN
arjefm-1271	244	23	2025	2025	NUM
arjefm-1271	244	24	issn	issn	NOUN
arjefm-1271	244	25	:	:	PUNCT
arjefm-1271	244	26	2836	2836	NUM
arjefm-1271	244	27	-	-	SYM
arjefm-1271	244	28	9416	9416	NUM
arjefm-1271	244	29	impact	impact	NOUN
arjefm-1271	244	30	factor	factor	NOUN
arjefm-1271	244	31	:	:	PUNCT
arjefm-1271	244	32	6.41	6.41	NUM
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arjefm-1271	244	34	homepage	homepage	NOUN
arjefm-1271	244	35	:	:	PUNCT
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arjefm-1271	244	37	email	email	NOUN
arjefm-1271	244	38	:	:	PUNCT
arjefm-1271	244	39	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	244	40	official	official	ADJ
arjefm-1271	244	41	journal	journal	PROPN
arjefm-1271	244	42	of	of	ADP
arjefm-1271	244	43	america	america	PROPN
arjefm-1271	244	44	serial	serial	PROPN
arjefm-1271	244	45	publication	publication	NOUN
arjefm-1271	244	46	american	american	PROPN
arjefm-1271	244	47	research	research	PROPN
arjefm-1271	244	48	journal	journal	PROPN
arjefm-1271	244	49	of	of	ADP
arjefm-1271	244	50	economics	economic	NOUN
arjefm-1271	244	51	,	,	PUNCT
arjefm-1271	244	52	finance	finance	NOUN
arjefm-1271	244	53	and	and	CCONJ
arjefm-1271	244	54	management	management	NOUN
arjefm-1271	244	55	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	244	56	,	,	PUNCT
arjefm-1271	244	57	email	email	NOUN
arjefm-1271	244	58	:	:	PUNCT
arjefm-1271	244	59	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	245	1	13	13	NUM
arjefm-1271	246	1	|	|	ADV
arjefm-1271	246	2	p	p	X
arjefm-1271	246	3	a	a	DET
arjefm-1271	246	4	g	g	PROPN
arjefm-1271	246	5	e	e	PROPN
arjefm-1271	246	6	jackson	jackson	PROPN
arjefm-1271	246	7	,	,	PUNCT
arjefm-1271	246	8	s.	s.	PROPN
arjefm-1271	246	9	e.	e.	PROPN
arjefm-1271	246	10	,	,	PUNCT
arjefm-1271	246	11	joshi	joshi	PROPN
arjefm-1271	246	12	,	,	PUNCT
arjefm-1271	246	13	a.	a.	PROPN
arjefm-1271	246	14	,	,	PUNCT
arjefm-1271	246	15	&	&	CCONJ
arjefm-1271	246	16	erhardt	erhardt	PROPN
arjefm-1271	246	17	,	,	PUNCT
arjefm-1271	246	18	n.	n.	PROPN
arjefm-1271	246	19	l.	l.	PROPN
arjefm-1271	246	20	(	(	PUNCT
arjefm-1271	246	21	2003	2003	NUM
arjefm-1271	246	22	)	)	PUNCT
arjefm-1271	246	23	.	.	PUNCT
arjefm-1271	247	1	recent	recent	ADJ
arjefm-1271	247	2	research	research	NOUN
arjefm-1271	247	3	on	on	ADP
arjefm-1271	247	4	team	team	NOUN
arjefm-1271	247	5	and	and	CCONJ
arjefm-1271	247	6	organizational	organizational	ADJ
arjefm-1271	247	7	diversity	diversity	NOUN
arjefm-1271	247	8	:	:	PUNCT
arjefm-1271	247	9	swot	swot	VERB
arjefm-1271	247	10	analysis	analysis	NOUN
arjefm-1271	247	11	and	and	CCONJ
arjefm-1271	247	12	implications	implication	NOUN
arjefm-1271	247	13	.	.	PUNCT
arjefm-1271	248	1	journal	journal	NOUN
arjefm-1271	248	2	of	of	ADP
arjefm-1271	248	3	management	management	NOUN
arjefm-1271	248	4	,	,	PUNCT
arjefm-1271	248	5	29	29	NUM
arjefm-1271	248	6	:	:	PUNCT
arjefm-1271	248	7	801–830	801–830	NUM
arjefm-1271	248	8	.	.	PUNCT
arjefm-1271	249	1	johnson	johnson	PROPN
arjefm-1271	249	2	,	,	PUNCT
arjefm-1271	249	3	s.	s.	PROPN
arjefm-1271	249	4	,	,	PUNCT
arjefm-1271	249	5	schnatterly	schnatterly	ADV
arjefm-1271	249	6	,	,	PUNCT
arjefm-1271	249	7	k.	k.	PROPN
arjefm-1271	249	8	,	,	PUNCT
arjefm-1271	249	9	and	and	CCONJ
arjefm-1271	249	10	hill	hill	PROPN
arjefm-1271	249	11	,	,	PUNCT
arjefm-1271	249	12	a.	a.	PROPN
arjefm-1271	249	13	(	(	PUNCT
arjefm-1271	249	14	2013	2013	NUM
arjefm-1271	249	15	)	)	PUNCT
arjefm-1271	249	16	.	.	PUNCT
arjefm-1271	250	1	board	board	NOUN
arjefm-1271	250	2	composition	composition	NOUN
arjefm-1271	250	3	beyond	beyond	ADP
arjefm-1271	250	4	independence	independence	NOUN
arjefm-1271	250	5	social	social	ADJ
arjefm-1271	250	6	capital	capital	NOUN
arjefm-1271	250	7	,	,	PUNCT
arjefm-1271	250	8	human	human	ADJ
arjefm-1271	250	9	capital	capital	NOUN
arjefm-1271	250	10	,	,	PUNCT
arjefm-1271	250	11	and	and	CCONJ
arjefm-1271	250	12	demographics	demographic	NOUN
arjefm-1271	250	13	.	.	PUNCT
arjefm-1271	251	1	journal	journal	PROPN
arjefm-1271	251	2	of	of	ADP
arjefm-1271	251	3	management	management	NOUN
arjefm-1271	251	4	,	,	PUNCT
arjefm-1271	251	5	39	39	NUM
arjefm-1271	251	6	:	:	SYM
arjefm-1271	251	7	232	232	NUM
arjefm-1271	251	8	–	–	PUNCT
arjefm-1271	251	9	262	262	NUM
arjefm-1271	251	10	.	.	PUNCT
arjefm-1271	252	1	joshi	joshi	PROPN
arjefm-1271	252	2	,	,	PUNCT
arjefm-1271	252	3	a.	a.	PROPN
arjefm-1271	252	4	,	,	PUNCT
arjefm-1271	252	5	&	&	CCONJ
arjefm-1271	252	6	roh	roh	PROPN
arjefm-1271	252	7	,	,	PUNCT
arjefm-1271	252	8	h.	h.	PROPN
arjefm-1271	252	9	(	(	PUNCT
arjefm-1271	252	10	2009	2009	NUM
arjefm-1271	252	11	)	)	PUNCT
arjefm-1271	252	12	.	.	PUNCT
arjefm-1271	253	1	the	the	DET
arjefm-1271	253	2	role	role	NOUN
arjefm-1271	253	3	of	of	ADP
arjefm-1271	253	4	context	context	NOUN
arjefm-1271	253	5	in	in	ADP
arjefm-1271	253	6	work	work	NOUN
arjefm-1271	253	7	team	team	NOUN
arjefm-1271	253	8	diversity	diversity	NOUN
arjefm-1271	253	9	research	research	NOUN
arjefm-1271	253	10	:	:	PUNCT
arjefm-1271	253	11	a	a	DET
arjefm-1271	253	12	meta	meta	ADJ
arjefm-1271	253	13	-	-	PUNCT
arjefm-1271	253	14	analytic	analytic	ADJ
arjefm-1271	253	15	review	review	NOUN
arjefm-1271	253	16	.	.	PUNCT
arjefm-1271	254	1	academy	academy	PROPN
arjefm-1271	254	2	of	of	ADP
arjefm-1271	254	3	management	management	PROPN
arjefm-1271	254	4	journal	journal	NOUN
arjefm-1271	254	5	,	,	PUNCT
arjefm-1271	254	6	52(3	52(3	NUM
arjefm-1271	254	7	):	):	PUNCT
arjefm-1271	254	8	599–627	599–627	NUM
arjefm-1271	254	9	.	.	PUNCT
arjefm-1271	255	1	khiem	khiem	PROPN
arjefm-1271	255	2	d.t	d.t	PROPN
arjefm-1271	255	3	.	.	PUNCT
arjefm-1271	256	1	(	(	PUNCT
arjefm-1271	256	2	2022	2022	NUM
arjefm-1271	256	3	)	)	PUNCT
arjefm-1271	256	4	.	.	PUNCT
arjefm-1271	257	1	corporate	corporate	ADJ
arjefm-1271	257	2	governance	governance	NOUN
arjefm-1271	257	3	and	and	CCONJ
arjefm-1271	257	4	financial	financial	ADJ
arjefm-1271	257	5	distress	distress	NOUN
arjefm-1271	257	6	:	:	PUNCT
arjefm-1271	257	7	an	an	DET
arjefm-1271	257	8	endogenous	endogenous	ADJ
arjefm-1271	257	9	switching	switching	NOUN
arjefm-1271	257	10	regression	regression	NOUN
arjefm-1271	257	11	model	model	NOUN
arjefm-1271	257	12	approach	approach	NOUN
arjefm-1271	257	13	in	in	ADP
arjefm-1271	257	14	vietnam	vietnam	PROPN
arjefm-1271	257	15	,	,	PUNCT
arjefm-1271	257	16	cogent	cogent	NOUN
arjefm-1271	257	17	economics	economic	NOUN
arjefm-1271	257	18	&	&	CCONJ
arjefm-1271	257	19	finance	finance	PROPN
arjefm-1271	257	20	,	,	PUNCT
arjefm-1271	257	21	10:1	10:1	NUM
arjefm-1271	257	22	,	,	PUNCT
arjefm-1271	257	23	2111812	2111812	NUM
arjefm-1271	257	24	,	,	PUNCT
arjefm-1271	257	25	doi	doi	NOUN
arjefm-1271	257	26	:	:	PUNCT
arjefm-1271	257	27	10.1080/23322039.2022.2111812	10.1080/23322039.2022.2111812	NUM
arjefm-1271	257	28	lamidi	lamidi	NOUN
arjefm-1271	257	29	,	,	PUNCT
arjefm-1271	257	30	w.	w.	PROPN
arjefm-1271	257	31	a.	a.	PROPN
arjefm-1271	257	32	,	,	PUNCT
arjefm-1271	257	33	adebayo	adebayo	PROPN
arjefm-1271	257	34	,	,	PUNCT
arjefm-1271	257	35	a.	a.	PROPN
arjefm-1271	257	36	o.	o.	PROPN
arjefm-1271	257	37	,	,	PUNCT
arjefm-1271	257	38	olorede	olorede	NOUN
arjefm-1271	257	39	,	,	PUNCT
arjefm-1271	257	40	t.	t.	PROPN
arjefm-1271	257	41	e.	e.	PROPN
arjefm-1271	257	42	,	,	PUNCT
arjefm-1271	257	43	and	and	CCONJ
arjefm-1271	257	44	oyekanmi	oyekanmi	PROPN
arjefm-1271	257	45	,	,	PUNCT
arjefm-1271	257	46	m.	m.	NOUN
arjefm-1271	257	47	o.	o.	PROPN
arjefm-1271	257	48	(	(	PUNCT
arjefm-1271	257	49	2022	2022	NUM
arjefm-1271	257	50	)	)	PUNCT
arjefm-1271	257	51	.	.	PUNCT
arjefm-1271	258	1	risk	risk	NOUN
arjefm-1271	258	2	management	management	NOUN
arjefm-1271	258	3	committees	committee	NOUN
arjefm-1271	258	4	’	’	PART
arjefm-1271	258	5	characteristics	characteristic	NOUN
arjefm-1271	258	6	and	and	CCONJ
arjefm-1271	258	7	the	the	DET
arjefm-1271	258	8	financial	financial	ADJ
arjefm-1271	258	9	performance	performance	NOUN
arjefm-1271	258	10	of	of	ADP
arjefm-1271	258	11	deposit	deposit	NOUN
arjefm-1271	258	12	money	money	NOUN
arjefm-1271	258	13	banks	bank	NOUN
arjefm-1271	258	14	(	(	PUNCT
arjefm-1271	258	15	dmbs	dmb	NOUN
arjefm-1271	258	16	)	)	PUNCT
arjefm-1271	258	17	in	in	ADP
arjefm-1271	258	18	nigeria	nigeria	PROPN
arjefm-1271	258	19	.	.	PUNCT
arjefm-1271	259	1	journal	journal	PROPN
arjefm-1271	259	2	of	of	ADP
arjefm-1271	259	3	accounting	accounting	NOUN
arjefm-1271	259	4	and	and	CCONJ
arjefm-1271	259	5	management	management	NOUN
arjefm-1271	259	6	.	.	PUNCT
arjefm-1271	260	1	12(1	12(1	NUM
arjefm-1271	260	2	)	)	PUNCT
arjefm-1271	260	3	(	(	PUNCT
arjefm-1271	260	4	2022	2022	NUM
arjefm-1271	260	5	)	)	PUNCT
arjefm-1271	260	6	109	109	NUM
arjefm-1271	260	7	.	.	PUNCT
arjefm-1271	261	1	issn	issn	PROPN
arjefm-1271	261	2	:	:	PUNCT
arjefm-1271	261	3	2284	2284	NUM
arjefm-1271	261	4	–	–	PUNCT
arjefm-1271	261	5	9459	9459	NUM
arjefm-1271	261	6	jam	jam	NOUN
arjefm-1271	261	7	mengge	mengge	NOUN
arjefm-1271	261	8	,	,	PUNCT
arjefm-1271	261	9	l.	l.	PROPN
arjefm-1271	261	10	,	,	PUNCT
arjefm-1271	261	11	codou	codou	PROPN
arjefm-1271	261	12	,	,	PUNCT
arjefm-1271	261	13	s.	s.	PROPN
arjefm-1271	261	14	and	and	CCONJ
arjefm-1271	261	15	seemantini	seemantini	PROPN
arjefm-1271	261	16	,	,	PUNCT
arjefm-1271	261	17	p.	p.	NOUN
arjefm-1271	261	18	(	(	PUNCT
arjefm-1271	261	19	2016	2016	NUM
arjefm-1271	261	20	)	)	PUNCT
arjefm-1271	261	21	.	.	PUNCT
arjefm-1271	262	1	audit	audit	NOUN
arjefm-1271	262	2	committee	committee	NOUN
arjefm-1271	262	3	diversity	diversity	NOUN
arjefm-1271	262	4	and	and	CCONJ
arjefm-1271	262	5	financial	financial	ADJ
arjefm-1271	262	6	restatements	restatement	NOUN
arjefm-1271	262	7	.	.	PUNCT
arjefm-1271	263	1	conference	conference	NOUN
arjefm-1271	263	2	paper	paper	NOUN
arjefm-1271	263	3	in	in	ADP
arjefm-1271	263	4	academy	academy	PROPN
arjefm-1271	263	5	of	of	ADP
arjefm-1271	263	6	management	management	NOUN
arjefm-1271	263	7	annual	annual	ADJ
arjefm-1271	263	8	meeting	meeting	NOUN
arjefm-1271	263	9	proceedings	proceeding	NOUN
arjefm-1271	263	10	·	·	PUNCT
arjefm-1271	264	1	january	january	PROPN
arjefm-1271	264	2	2016	2016	NUM
arjefm-1271	264	3	mohammed	mohammed	PROPN
arjefm-1271	264	4	m.	m.	PROPN
arjefm-1271	264	5	u.	u.	PROPN
arjefm-1271	264	6	and	and	CCONJ
arjefm-1271	264	7	onipe	onipe	VERB
arjefm-1271	264	8	a.y	a.y	PROPN
arjefm-1271	264	9	.	.	PUNCT
arjefm-1271	264	10	(	(	PUNCT
arjefm-1271	264	11	2023	2023	NUM
arjefm-1271	264	12	)	)	PUNCT
arjefm-1271	264	13	.	.	PUNCT
arjefm-1271	265	1	board	board	NOUN
arjefm-1271	265	2	of	of	ADP
arjefm-1271	265	3	directors	director	NOUN
arjefm-1271	265	4	and	and	CCONJ
arjefm-1271	265	5	bankruptcy	bankruptcy	NOUN
arjefm-1271	265	6	risk	risk	NOUN
arjefm-1271	265	7	using	use	VERB
arjefm-1271	265	8	gmm	gmm	PROPN
arjefm-1271	265	9	approach	approach	NOUN
arjefm-1271	265	10	.	.	PUNCT
arjefm-1271	266	1	applied	apply	VERB
arjefm-1271	266	2	finance	finance	NOUN
arjefm-1271	266	3	and	and	CCONJ
arjefm-1271	266	4	accounting	accounting	NOUN
arjefm-1271	266	5	9(1	9(1	NUM
arjefm-1271	266	6	)	)	PUNCT
arjefm-1271	266	7	,	,	PUNCT
arjefm-1271	266	8	august2023issn2374	august2023issn2374	NOUN
arjefm-1271	266	9	-	-	PUNCT
arjefm-1271	266	10	2410e	2410e	NUM
arjefm-1271	266	11	-	-	PUNCT
arjefm-1271	266	12	issn2374429publishedbyredfamepublishingurl	issn2374429publishedbyredfamepublishingurl	NOUN
arjefm-1271	266	13	:	:	PUNCT
arjefm-1271	266	14	http://afa.redfame.com	http://afa.redfame.com	X
arjefm-1271	266	15	miller	miller	PROPN
arjefm-1271	266	16	,	,	PUNCT
arjefm-1271	266	17	t.	t.	PROPN
arjefm-1271	266	18	and	and	CCONJ
arjefm-1271	266	19	triana	triana	PROPN
arjefm-1271	266	20	,	,	PUNCT
arjefm-1271	266	21	m.	m.	NOUN
arjefm-1271	266	22	(	(	PUNCT
arjefm-1271	266	23	2009	2009	NUM
arjefm-1271	266	24	)	)	PUNCT
arjefm-1271	266	25	.	.	PUNCT
arjefm-1271	267	1	demographic	demographic	ADJ
arjefm-1271	267	2	diversity	diversity	NOUN
arjefm-1271	267	3	in	in	ADP
arjefm-1271	267	4	the	the	DET
arjefm-1271	267	5	boardroom	boardroom	NOUN
arjefm-1271	267	6	:	:	PUNCT
arjefm-1271	267	7	mediators	mediator	NOUN
arjefm-1271	267	8	of	of	ADP
arjefm-1271	267	9	the	the	DET
arjefm-1271	267	10	board	board	NOUN
arjefm-1271	267	11	diversity	diversity	NOUN
arjefm-1271	267	12	–	–	PUNCT
arjefm-1271	267	13	firm	firm	ADJ
arjefm-1271	267	14	performance	performance	NOUN
arjefm-1271	267	15	relationship	relationship	NOUN
arjefm-1271	267	16	.	.	PUNCT
arjefm-1271	268	1	journal	journal	PROPN
arjefm-1271	268	2	of	of	ADP
arjefm-1271	268	3	management	management	NOUN
arjefm-1271	268	4	studies	study	NOUN
arjefm-1271	268	5	,	,	PUNCT
arjefm-1271	268	6	46	46	NUM
arjefm-1271	268	7	:	:	PUNCT
arjefm-1271	268	8	755–786	755–786	NUM
arjefm-1271	268	9	.	.	PUNCT
arjefm-1271	269	1	okoye	okoye	PROPN
arjefm-1271	269	2	,	,	PUNCT
arjefm-1271	269	3	n.	n.	PROPN
arjefm-1271	269	4	j.	j.	PROPN
arjefm-1271	269	5	and	and	CCONJ
arjefm-1271	269	6	okoye	okoye	PROPN
arjefm-1271	269	7	p.	p.	PROPN
arjefm-1271	269	8	v.c	v.c	PROPN
arjefm-1271	269	9	.	.	PROPN
arjefm-1271	269	10	(	(	PUNCT
arjefm-1271	269	11	2022	2022	NUM
arjefm-1271	269	12	)	)	PUNCT
arjefm-1271	269	13	.	.	PUNCT
arjefm-1271	270	1	effect	effect	NOUN
arjefm-1271	270	2	of	of	ADP
arjefm-1271	270	3	corporate	corporate	ADJ
arjefm-1271	270	4	governance	governance	NOUN
arjefm-1271	270	5	on	on	ADP
arjefm-1271	270	6	bankruptcy	bankruptcy	NOUN
arjefm-1271	270	7	risk	risk	NOUN
arjefm-1271	270	8	of	of	ADP
arjefm-1271	270	9	deposit	deposit	NOUN
arjefm-1271	270	10	money	money	NOUN
arjefm-1271	270	11	banks	bank	NOUN
arjefm-1271	270	12	in	in	ADP
arjefm-1271	270	13	nigeria	nigeria	PROPN
arjefm-1271	270	14	.	.	PUNCT
arjefm-1271	271	1	research	research	NOUN
arjefm-1271	271	2	journal	journal	PROPN
arjefm-1271	271	3	of	of	ADP
arjefm-1271	271	4	management	management	NOUN
arjefm-1271	271	5	practice	practice	NOUN
arjefm-1271	271	6	.	.	PUNCT
arjefm-1271	272	1	2(12	2(12	NUM
arjefm-1271	272	2	)	)	PUNCT
arjefm-1271	272	3	issn	issn	PROPN
arjefm-1271	272	4	:	:	PUNCT
arjefm-1271	272	5	2782	2782	NUM
arjefm-1271	272	6	-	-	SYM
arjefm-1271	272	7	7674	7674	NUM
arjefm-1271	272	8	(	(	PUNCT
arjefm-1271	272	9	december	december	PROPN
arjefm-1271	272	10	,	,	PUNCT
arjefm-1271	272	11	2022	2022	NUM
arjefm-1271	272	12	)	)	PUNCT
arjefm-1271	273	1	|	|	ADV
arjefm-1271	273	2	www.ijaar.org/rjmp	www.ijaar.org/rjmp	NUM
arjefm-1271	273	3	onatuyeh	onatuyeh	NOUN
arjefm-1271	273	4	,	,	PUNCT
arjefm-1271	273	5	e.	e.	PROPN
arjefm-1271	273	6	a.	a.	PROPN
arjefm-1271	273	7	,	,	PUNCT
arjefm-1271	273	8	and	and	CCONJ
arjefm-1271	273	9	ukolobi	ukolobi	PROPN
arjefm-1271	273	10	,	,	PUNCT
arjefm-1271	273	11	i.	i.	NOUN
arjefm-1271	273	12	(	(	PUNCT
arjefm-1271	273	13	2020	2020	NUM
arjefm-1271	273	14	)	)	PUNCT
arjefm-1271	273	15	.	.	PUNCT
arjefm-1271	274	1	tax	tax	NOUN
arjefm-1271	274	2	aggressiveness	aggressiveness	NOUN
arjefm-1271	274	3	,	,	PUNCT
arjefm-1271	274	4	corporate	corporate	ADJ
arjefm-1271	274	5	governance	governance	NOUN
arjefm-1271	274	6	and	and	CCONJ
arjefm-1271	274	7	audit	audit	NOUN
arjefm-1271	274	8	fees	fee	NOUN
arjefm-1271	274	9	:	:	PUNCT
arjefm-1271	274	10	a	a	DET
arjefm-1271	274	11	study	study	NOUN
arjefm-1271	274	12	of	of	ADP
arjefm-1271	274	13	listed	list	VERB
arjefm-1271	274	14	firms	firm	NOUN
arjefm-1271	274	15	in	in	ADP
arjefm-1271	274	16	nigeria	nigeria	PROPN
arjefm-1271	274	17	.	.	PUNCT
arjefm-1271	275	1	international	international	ADJ
arjefm-1271	275	2	journal	journal	PROPN
arjefm-1271	275	3	of	of	ADP
arjefm-1271	275	4	financial	financial	ADJ
arjefm-1271	275	5	research,11(6	research,11(6	PROPN
arjefm-1271	275	6	)	)	PUNCT
arjefm-1271	275	7	,	,	PUNCT
arjefm-1271	275	8	278	278	NUM
arjefm-1271	275	9	-	-	SYM
arjefm-1271	275	10	295	295	NUM
arjefm-1271	275	11	.	.	PUNCT
arjefm-1271	276	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1271	276	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	PROPN
arjefm-1271	277	1	american	american	PROPN
arjefm-1271	277	2	research	research	PROPN
arjefm-1271	277	3	journal	journal	PROPN
arjefm-1271	277	4	of	of	ADP
arjefm-1271	277	5	economics	economic	NOUN
arjefm-1271	277	6	,	,	PUNCT
arjefm-1271	277	7	finance	finance	NOUN
arjefm-1271	277	8	and	and	CCONJ
arjefm-1271	277	9	management	management	NOUN
arjefm-1271	277	10	volume	volume	NOUN
arjefm-1271	277	11	13	13	NUM
arjefm-1271	277	12	issue	issue	NOUN
arjefm-1271	277	13	4	4	NUM
arjefm-1271	277	14	,	,	PUNCT
arjefm-1271	277	15	october	october	PROPN
arjefm-1271	277	16	-	-	PUNCT
arjefm-1271	277	17	december	december	PROPN
arjefm-1271	277	18	2025	2025	NUM
arjefm-1271	277	19	issn	issn	NOUN
arjefm-1271	277	20	:	:	PUNCT
arjefm-1271	277	21	2836	2836	NUM
arjefm-1271	277	22	-	-	SYM
arjefm-1271	277	23	9416	9416	NUM
arjefm-1271	277	24	impact	impact	NOUN
arjefm-1271	277	25	factor	factor	NOUN
arjefm-1271	277	26	:	:	PUNCT
arjefm-1271	277	27	6.41	6.41	NUM
arjefm-1271	277	28	journal	journal	NOUN
arjefm-1271	277	29	homepage	homepage	NOUN
arjefm-1271	277	30	:	:	PUNCT
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arjefm-1271	277	32	email	email	NOUN
arjefm-1271	277	33	:	:	PUNCT
arjefm-1271	277	34	contact@americaserial.com	contact@americaserial.com	PROPN
arjefm-1271	277	35	official	official	ADJ
arjefm-1271	277	36	journal	journal	PROPN
arjefm-1271	277	37	of	of	ADP
arjefm-1271	277	38	america	america	PROPN
arjefm-1271	277	39	serial	serial	PROPN
arjefm-1271	277	40	publication	publication	NOUN
arjefm-1271	277	41	american	american	PROPN
arjefm-1271	277	42	research	research	PROPN
arjefm-1271	277	43	journal	journal	PROPN
arjefm-1271	277	44	of	of	ADP
arjefm-1271	277	45	economics	economic	NOUN
arjefm-1271	277	46	,	,	PUNCT
arjefm-1271	277	47	finance	finance	NOUN
arjefm-1271	277	48	and	and	CCONJ
arjefm-1271	277	49	management	management	NOUN
arjefm-1271	277	50	https://americaserial.com/journals/index.php/arjefm	https://americaserial.com/journals/index.php/arjefm	NOUN
arjefm-1271	277	51	,	,	PUNCT
arjefm-1271	277	52	email	email	NOUN
arjefm-1271	277	53	:	:	PUNCT
arjefm-1271	277	54	contact@americaserial.com	contact@americaserial.com	X
arjefm-1271	278	1	14	14	NUM
arjefm-1271	279	1	|	|	ADV
arjefm-1271	279	2	p	p	X
arjefm-1271	279	3	a	a	DET
arjefm-1271	279	4	g	g	NOUN
arjefm-1271	279	5	e	e	NOUN
arjefm-1271	279	6	onatuyeh	onatuyeh	NOUN
arjefm-1271	279	7	,	,	PUNCT
arjefm-1271	279	8	e.	e.	PROPN
arjefm-1271	279	9	a.	a.	PROPN
arjefm-1271	279	10	,	,	PUNCT
arjefm-1271	279	11	and	and	CCONJ
arjefm-1271	279	12	odu	odu	PROPN
arjefm-1271	279	13	,	,	PUNCT
arjefm-1271	279	14	v.	v.	PROPN
arjefm-1271	279	15	(	(	PUNCT
arjefm-1271	279	16	2019	2019	NUM
arjefm-1271	279	17	)	)	PUNCT
arjefm-1271	279	18	.	.	PUNCT
arjefm-1271	280	1	corporate	corporate	ADJ
arjefm-1271	280	2	board	board	NOUN
arjefm-1271	280	3	characteristics	characteristic	NOUN
arjefm-1271	280	4	and	and	CCONJ
arjefm-1271	280	5	tax	tax	NOUN
arjefm-1271	280	6	aggressiveness	aggressiveness	NOUN
arjefm-1271	280	7	:	:	PUNCT
arjefm-1271	280	8	a	a	DET
arjefm-1271	280	9	study	study	NOUN
arjefm-1271	280	10	of	of	ADP
arjefm-1271	280	11	manufacturing	manufacturing	NOUN
arjefm-1271	280	12	firms	firm	NOUN
arjefm-1271	280	13	in	in	ADP
arjefm-1271	280	14	nigeria	nigeria	PROPN
arjefm-1271	280	15	.	.	PUNCT
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arjefm-1271	281	2	journal	journal	PROPN
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arjefm-1271	281	5	analysis	analysis	NOUN
arjefm-1271	281	6	,	,	PUNCT
arjefm-1271	281	7	8(4	8(4	NUM
arjefm-1271	281	8	)	)	PUNCT
arjefm-1271	281	9	,	,	PUNCT
arjefm-1271	281	10	245	245	NUM
arjefm-1271	281	11	-	-	SYM
arjefm-1271	281	12	251	251	NUM
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arjefm-1271	281	14	,	,	PUNCT
arjefm-1271	281	15	t.	t.	NOUN
arjefm-1271	281	16	and	and	CCONJ
arjefm-1271	281	17	okun	okun	ADJ
arjefm-1271	281	18	,	,	PUNCT
arjefm-1271	281	19	o.	o.	NOUN
arjefm-1271	281	20	o.	o.	NOUN
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arjefm-1271	281	23	)	)	PUNCT
arjefm-1271	281	24	.	.	PUNCT
arjefm-1271	282	1	firm	firm	PROPN
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arjefm-1271	282	3	attributes	attribute	NOUN
arjefm-1271	282	4	and	and	CCONJ
arjefm-1271	282	5	audit	audit	NOUN
arjefm-1271	282	6	fees	fee	NOUN
arjefm-1271	282	7	in	in	ADP
arjefm-1271	282	8	nigeria	nigeria	PROPN
arjefm-1271	282	9	quoted	quote	VERB
arjefm-1271	282	10	firms	firm	NOUN
arjefm-1271	282	11	.	.	PUNCT
arjefm-1271	283	1	international	international	ADJ
arjefm-1271	283	2	journal	journal	PROPN
arjefm-1271	283	3	of	of	ADP
arjefm-1271	283	4	academic	academic	ADJ
arjefm-1271	283	5	research	research	NOUN
arjefm-1271	283	6	in	in	ADP
arjefm-1271	283	7	business	business	NOUN
arjefm-1271	283	8	and	and	CCONJ
arjefm-1271	283	9	social	social	ADJ
arjefm-1271	283	10	sciences	science	NOUN
arjefm-1271	283	11	,	,	PUNCT
arjefm-1271	283	12	8(3	8(3	NUM
arjefm-1271	283	13	)	)	PUNCT
arjefm-1271	283	14	,	,	PUNCT
arjefm-1271	284	1	685–699	685–699	NUM
arjefm-1271	284	2	.	.	PUNCT
arjefm-1271	285	1	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X
arjefm-1271	285	2	mailto:contact@americaserial.com	mailto:contact@americaserial.com	X