id	sid	tid	token	lemma	pos
abrj-148	1	1	1	1	NUM
abrj-148	1	2	©	©	ADP
abrj-148	1	3	2024	2024	NUM
abrj-148	1	4	by	by	ADP
abrj-148	1	5	the	the	DET
abrj-148	1	6	authors	author	NOUN
abrj-148	1	7	;	;	PUNCT
abrj-148	1	8	licensee	licensee	NOUN
abrj-148	1	9	eastern	eastern	ADJ
abrj-148	1	10	centre	centre	NOUN
abrj-148	1	11	of	of	ADP
abrj-148	1	12	science	science	NOUN
abrj-148	1	13	and	and	CCONJ
abrj-148	1	14	education	education	NOUN
abrj-148	1	15	,	,	PUNCT
abrj-148	1	16	usa	usa	PROPN
abrj-148	1	17	asian	asian	PROPN
abrj-148	1	18	business	business	PROPN
abrj-148	1	19	research	research	PROPN
abrj-148	1	20	journal	journal	PROPN
abrj-148	1	21	vol	vol	NOUN
abrj-148	1	22	.	.	PROPN
abrj-148	1	23	9	9	NUM
abrj-148	1	24	,	,	PUNCT
abrj-148	1	25	1	1	NUM
abrj-148	1	26	-	-	SYM
abrj-148	1	27	6	6	NUM
abrj-148	1	28	,	,	PUNCT
abrj-148	1	29	2024	2024	NUM
abrj-148	1	30	issn	issn	X
abrj-148	1	31	:	:	PUNCT
abrj-148	1	32	2576	2576	NUM
abrj-148	1	33	-	-	SYM
abrj-148	1	34	6759	6759	NUM
abrj-148	1	35	doi	doi	NOUN
abrj-148	1	36	:	:	PUNCT
abrj-148	1	37	10.55220/25766759.148	10.55220/25766759.148	NUM
abrj-148	1	38	©	©	ADP
abrj-148	1	39	2024	2024	NUM
abrj-148	1	40	by	by	ADP
abrj-148	1	41	the	the	DET
abrj-148	1	42	authors	author	NOUN
abrj-148	1	43	;	;	PUNCT
abrj-148	1	44	licensee	licensee	NOUN
abrj-148	1	45	eastern	eastern	ADJ
abrj-148	1	46	centre	centre	NOUN
abrj-148	1	47	of	of	ADP
abrj-148	1	48	science	science	NOUN
abrj-148	1	49	and	and	CCONJ
abrj-148	1	50	education	education	NOUN
abrj-148	1	51	,	,	PUNCT
abrj-148	1	52	usa	usa	PROPN
abrj-148	1	53	corporate	corporate	ADJ
abrj-148	1	54	governance	governance	NOUN
abrj-148	1	55	and	and	CCONJ
abrj-148	1	56	financial	financial	ADJ
abrj-148	1	57	performance	performance	NOUN
abrj-148	1	58	of	of	ADP
abrj-148	1	59	oil	oil	NOUN
abrj-148	1	60	and	and	CCONJ
abrj-148	1	61	gas	gas	NOUN
abrj-148	1	62	firms	firm	NOUN
abrj-148	1	63	:	:	PUNCT
abrj-148	1	64	the	the	DET
abrj-148	1	65	nigerian	nigerian	ADJ
abrj-148	1	66	experience	experience	VERB
abrj-148	1	67	lucky	lucky	ADJ
abrj-148	1	68	onmonya1	onmonya1	PROPN
abrj-148	1	69	kolawole	kolawole	NOUN
abrj-148	1	70	ebire2	ebire2	PUNCT
abrj-148	1	71	kehinde	kehinde	ADJ
abrj-148	1	72	lawal3	lawal3	NOUN
abrj-148	2	1	1,3department	1,3department	NUM
abrj-148	2	2	of	of	ADP
abrj-148	2	3	accounting	accounting	NOUN
abrj-148	2	4	,	,	PUNCT
abrj-148	2	5	nile	nile	PROPN
abrj-148	2	6	university	university	PROPN
abrj-148	2	7	of	of	ADP
abrj-148	2	8	nigeria	nigeria	PROPN
abrj-148	2	9	,	,	PUNCT
abrj-148	2	10	abuja	abuja	PROPN
abrj-148	2	11	,	,	PUNCT
abrj-148	2	12	nigeria	nigeria	PROPN
abrj-148	2	13	.	.	PUNCT
abrj-148	3	1	1email	1email	NUM
abrj-148	3	2	:	:	PUNCT
abrj-148	4	1	lucky.onmonya@nileuniversity.edu.ng	lucky.onmonya@nileuniversity.edu.ng	NOUN
abrj-148	4	2	3email	3email	NUM
abrj-148	4	3	:	:	PUNCT
abrj-148	4	4	twinsworld80@gmail.com	twinsworld80@gmail.com	X
abrj-148	4	5	2department	2department	NUM
abrj-148	4	6	of	of	ADP
abrj-148	4	7	banking	banking	NOUN
abrj-148	4	8	and	and	CCONJ
abrj-148	4	9	finance	finance	NOUN
abrj-148	4	10	,	,	PUNCT
abrj-148	4	11	nile	nile	PROPN
abrj-148	4	12	university	university	PROPN
abrj-148	4	13	of	of	ADP
abrj-148	4	14	nigeria	nigeria	PROPN
abrj-148	4	15	,	,	PUNCT
abrj-148	4	16	abuja	abuja	PROPN
abrj-148	4	17	,	,	PUNCT
abrj-148	4	18	nigeria	nigeria	PROPN
abrj-148	4	19	.	.	PUNCT
abrj-148	5	1	2email	2email	X
abrj-148	5	2	:	:	PUNCT
abrj-148	5	3	kolawole.ebire@nileuniversity.edu.ng	kolawole.ebire@nileuniversity.edu.ng	X
abrj-148	5	4	(	(	PUNCT
abrj-148	5	5			PROPN
abrj-148	5	6	corresponding	correspond	VERB
abrj-148	5	7	author	author	NOUN
abrj-148	5	8	)	)	PUNCT
abrj-148	5	9	abstract	abstract	ADV
abrj-148	5	10	as	as	ADP
abrj-148	5	11	a	a	DET
abrj-148	5	12	result	result	NOUN
abrj-148	5	13	of	of	ADP
abrj-148	5	14	corporate	corporate	ADJ
abrj-148	5	15	scandals	scandal	NOUN
abrj-148	5	16	,	,	PUNCT
abrj-148	5	17	governments	government	NOUN
abrj-148	5	18	and	and	CCONJ
abrj-148	5	19	corporations	corporation	NOUN
abrj-148	5	20	around	around	ADP
abrj-148	5	21	the	the	DET
abrj-148	5	22	world	world	NOUN
abrj-148	5	23	enacted	enact	VERB
abrj-148	5	24	a	a	DET
abrj-148	5	25	slew	slew	NOUN
abrj-148	5	26	of	of	ADP
abrj-148	5	27	laws	law	NOUN
abrj-148	5	28	and	and	CCONJ
abrj-148	5	29	recommendations	recommendation	NOUN
abrj-148	5	30	known	know	VERB
abrj-148	5	31	as	as	ADP
abrj-148	5	32	best	good	ADJ
abrj-148	5	33	practices	practice	NOUN
abrj-148	5	34	codes	code	NOUN
abrj-148	5	35	.	.	PUNCT
abrj-148	6	1	as	as	ADP
abrj-148	6	2	a	a	DET
abrj-148	6	3	result	result	NOUN
abrj-148	6	4	,	,	PUNCT
abrj-148	6	5	this	this	DET
abrj-148	6	6	study	study	NOUN
abrj-148	6	7	examines	examine	VERB
abrj-148	6	8	the	the	DET
abrj-148	6	9	effect	effect	NOUN
abrj-148	6	10	of	of	ADP
abrj-148	6	11	corporate	corporate	ADJ
abrj-148	6	12	governance	governance	NOUN
abrj-148	6	13	on	on	ADP
abrj-148	6	14	the	the	DET
abrj-148	6	15	financial	financial	ADJ
abrj-148	6	16	performance	performance	NOUN
abrj-148	6	17	of	of	ADP
abrj-148	6	18	listed	list	VERB
abrj-148	6	19	nigerian	nigerian	ADJ
abrj-148	6	20	oil	oil	NOUN
abrj-148	6	21	and	and	CCONJ
abrj-148	6	22	gas	gas	NOUN
abrj-148	6	23	firms	firm	NOUN
abrj-148	6	24	from	from	ADP
abrj-148	6	25	2012	2012	NUM
abrj-148	6	26	to	to	ADP
abrj-148	6	27	2022	2022	NUM
abrj-148	6	28	.	.	PUNCT
abrj-148	7	1	the	the	DET
abrj-148	7	2	sample	sample	NOUN
abrj-148	7	3	size	size	NOUN
abrj-148	7	4	for	for	ADP
abrj-148	7	5	the	the	DET
abrj-148	7	6	study	study	NOUN
abrj-148	7	7	was	be	AUX
abrj-148	7	8	set	set	VERB
abrj-148	7	9	at	at	ADP
abrj-148	7	10	nine	nine	NUM
abrj-148	7	11	firms	firm	NOUN
abrj-148	7	12	.	.	PUNCT
abrj-148	8	1	corporate	corporate	ADJ
abrj-148	8	2	governance	governance	NOUN
abrj-148	8	3	was	be	AUX
abrj-148	8	4	measured	measure	VERB
abrj-148	8	5	by	by	ADP
abrj-148	8	6	board	board	NOUN
abrj-148	8	7	size	size	NOUN
abrj-148	8	8	,	,	PUNCT
abrj-148	8	9	composition	composition	NOUN
abrj-148	8	10	,	,	PUNCT
abrj-148	8	11	independence	independence	NOUN
abrj-148	8	12	,	,	PUNCT
abrj-148	8	13	and	and	CCONJ
abrj-148	8	14	audit	audit	NOUN
abrj-148	8	15	committee	committee	NOUN
abrj-148	8	16	size	size	NOUN
abrj-148	8	17	,	,	PUNCT
abrj-148	8	18	while	while	SCONJ
abrj-148	8	19	financial	financial	ADJ
abrj-148	8	20	performance	performance	NOUN
abrj-148	8	21	was	be	AUX
abrj-148	8	22	measured	measure	VERB
abrj-148	8	23	by	by	ADP
abrj-148	8	24	return	return	NOUN
abrj-148	8	25	on	on	ADP
abrj-148	8	26	asset	asset	NOUN
abrj-148	8	27	(	(	PUNCT
abrj-148	8	28	roa	roa	PROPN
abrj-148	8	29	)	)	PUNCT
abrj-148	8	30	and	and	CCONJ
abrj-148	8	31	return	return	VERB
abrj-148	8	32	on	on	ADP
abrj-148	8	33	equity	equity	NOUN
abrj-148	8	34	(	(	PUNCT
abrj-148	8	35	roe	roe	PROPN
abrj-148	8	36	)	)	PUNCT
abrj-148	8	37	.	.	PUNCT
abrj-148	9	1	the	the	DET
abrj-148	9	2	hypotheses	hypothesis	NOUN
abrj-148	9	3	were	be	AUX
abrj-148	9	4	tested	test	VERB
abrj-148	9	5	using	use	VERB
abrj-148	9	6	fixed	fix	VERB
abrj-148	9	7	effect	effect	NOUN
abrj-148	9	8	panel	panel	NOUN
abrj-148	9	9	regression	regression	NOUN
abrj-148	9	10	,	,	PUNCT
abrj-148	9	11	which	which	PRON
abrj-148	9	12	was	be	AUX
abrj-148	9	13	informed	inform	VERB
abrj-148	9	14	by	by	ADP
abrj-148	9	15	the	the	DET
abrj-148	9	16	hausman	hausman	PROPN
abrj-148	9	17	test	test	NOUN
abrj-148	9	18	.	.	PUNCT
abrj-148	10	1	findings	finding	NOUN
abrj-148	10	2	revealed	reveal	VERB
abrj-148	10	3	that	that	SCONJ
abrj-148	10	4	board	board	NOUN
abrj-148	10	5	size	size	NOUN
abrj-148	10	6	has	have	VERB
abrj-148	10	7	a	a	DET
abrj-148	10	8	significant	significant	ADJ
abrj-148	10	9	positive	positive	ADJ
abrj-148	10	10	effect	effect	NOUN
abrj-148	10	11	on	on	ADP
abrj-148	10	12	roa	roa	PROPN
abrj-148	10	13	while	while	SCONJ
abrj-148	10	14	board	board	NOUN
abrj-148	10	15	size	size	NOUN
abrj-148	10	16	have	have	VERB
abrj-148	10	17	an	an	DET
abrj-148	10	18	insignificant	insignificant	ADJ
abrj-148	10	19	effect	effect	NOUN
abrj-148	10	20	on	on	ADP
abrj-148	10	21	roe	roe	NOUN
abrj-148	10	22	.	.	PUNCT
abrj-148	11	1	in	in	ADP
abrj-148	11	2	addition	addition	NOUN
abrj-148	11	3	,	,	PUNCT
abrj-148	11	4	board	board	NOUN
abrj-148	11	5	composition	composition	NOUN
abrj-148	11	6	has	have	VERB
abrj-148	11	7	an	an	DET
abrj-148	11	8	insignificant	insignificant	ADJ
abrj-148	11	9	effect	effect	NOUN
abrj-148	11	10	on	on	ADP
abrj-148	11	11	both	both	CCONJ
abrj-148	11	12	the	the	DET
abrj-148	11	13	roa	roa	NOUN
abrj-148	11	14	and	and	CCONJ
abrj-148	11	15	roe	roe	NOUN
abrj-148	11	16	.	.	PUNCT
abrj-148	12	1	furthermore	furthermore	ADV
abrj-148	12	2	,	,	PUNCT
abrj-148	12	3	board	board	NOUN
abrj-148	12	4	independence	independence	NOUN
abrj-148	12	5	has	have	VERB
abrj-148	12	6	a	a	DET
abrj-148	12	7	significant	significant	ADJ
abrj-148	12	8	negative	negative	ADJ
abrj-148	12	9	effect	effect	NOUN
abrj-148	12	10	on	on	ADP
abrj-148	12	11	the	the	DET
abrj-148	12	12	roa	roa	NOUN
abrj-148	12	13	and	and	CCONJ
abrj-148	12	14	roe	roe	PROPN
abrj-148	12	15	.	.	PUNCT
abrj-148	13	1	similarly	similarly	ADV
abrj-148	13	2	,	,	PUNCT
abrj-148	13	3	the	the	DET
abrj-148	13	4	size	size	NOUN
abrj-148	13	5	of	of	ADP
abrj-148	13	6	the	the	DET
abrj-148	13	7	audit	audit	NOUN
abrj-148	13	8	committee	committee	NOUN
abrj-148	13	9	has	have	VERB
abrj-148	13	10	a	a	DET
abrj-148	13	11	significant	significant	ADJ
abrj-148	13	12	negative	negative	ADJ
abrj-148	13	13	effect	effect	NOUN
abrj-148	13	14	on	on	ADP
abrj-148	13	15	roa	roa	PROPN
abrj-148	13	16	,	,	PUNCT
abrj-148	13	17	while	while	SCONJ
abrj-148	13	18	the	the	DET
abrj-148	13	19	effect	effect	NOUN
abrj-148	13	20	on	on	ADP
abrj-148	13	21	roe	roe	PROPN
abrj-148	13	22	was	be	AUX
abrj-148	13	23	negative	negative	ADJ
abrj-148	13	24	but	but	CCONJ
abrj-148	13	25	insignificant	insignificant	ADJ
abrj-148	13	26	.	.	PUNCT
abrj-148	14	1	the	the	DET
abrj-148	14	2	study	study	NOUN
abrj-148	14	3	concludes	conclude	VERB
abrj-148	14	4	that	that	SCONJ
abrj-148	14	5	corporate	corporate	ADJ
abrj-148	14	6	governance	governance	NOUN
abrj-148	14	7	significantly	significantly	ADV
abrj-148	14	8	affect	affect	VERB
abrj-148	14	9	financial	financial	ADJ
abrj-148	14	10	performance	performance	NOUN
abrj-148	14	11	of	of	ADP
abrj-148	14	12	listed	list	VERB
abrj-148	14	13	oil	oil	NOUN
abrj-148	14	14	and	and	CCONJ
abrj-148	14	15	gas	gas	NOUN
abrj-148	14	16	firms	firm	NOUN
abrj-148	14	17	in	in	ADP
abrj-148	14	18	nigeria	nigeria	PROPN
abrj-148	14	19	.	.	PUNCT
abrj-148	15	1	the	the	DET
abrj-148	15	2	security	security	NOUN
abrj-148	15	3	and	and	CCONJ
abrj-148	15	4	exchange	exchange	NOUN
abrj-148	15	5	commission	commission	NOUN
abrj-148	15	6	should	should	AUX
abrj-148	15	7	ensure	ensure	VERB
abrj-148	15	8	that	that	SCONJ
abrj-148	15	9	listed	list	VERB
abrj-148	15	10	oil	oil	NOUN
abrj-148	15	11	and	and	CCONJ
abrj-148	15	12	gas	gas	NOUN
abrj-148	15	13	firms	firm	NOUN
abrj-148	15	14	adhere	adhere	VERB
abrj-148	15	15	strictly	strictly	ADV
abrj-148	15	16	to	to	ADP
abrj-148	15	17	the	the	DET
abrj-148	15	18	required	require	VERB
abrj-148	15	19	board	board	NOUN
abrj-148	15	20	size	size	NOUN
abrj-148	15	21	since	since	SCONJ
abrj-148	15	22	a	a	DET
abrj-148	15	23	larger	large	ADJ
abrj-148	15	24	board	board	NOUN
abrj-148	15	25	does	do	AUX
abrj-148	15	26	not	not	PART
abrj-148	15	27	influence	influence	VERB
abrj-148	15	28	financial	financial	ADJ
abrj-148	15	29	performance	performance	NOUN
abrj-148	15	30	.	.	PUNCT
abrj-148	16	1	keywords	keyword	NOUN
abrj-148	16	2	:	:	PUNCT
abrj-148	16	3	audit	audit	PROPN
abrj-148	16	4	committee	committee	NOUN
abrj-148	16	5	size	size	NOUN
abrj-148	16	6	,	,	PUNCT
abrj-148	16	7	board	board	NOUN
abrj-148	16	8	composition	composition	NOUN
abrj-148	16	9	,	,	PUNCT
abrj-148	16	10	board	board	NOUN
abrj-148	16	11	size	size	NOUN
abrj-148	16	12	,	,	PUNCT
abrj-148	16	13	return	return	VERB
abrj-148	16	14	on	on	ADP
abrj-148	16	15	asset	asset	NOUN
abrj-148	16	16	,	,	PUNCT
abrj-148	16	17	return	return	VERB
abrj-148	16	18	on	on	ADP
abrj-148	16	19	equity	equity	NOUN
abrj-148	16	20	.	.	PUNCT
abrj-148	17	1	jel	jel	PROPN
abrj-148	17	2	classification	classification	NOUN
abrj-148	17	3	:	:	PUNCT
abrj-148	17	4	m4	m4	PROPN
abrj-148	17	5	;	;	PUNCT
abrj-148	17	6	m41	m41	NUM
abrj-148	17	7	;	;	PUNCT
abrj-148	17	8	m42	m42	NUM
abrj-148	17	9	;	;	PUNCT
abrj-148	17	10	o16	o16	X
abrj-148	17	11	.	.	NOUN
abrj-148	18	1	1	1	NUM
abrj-148	18	2	.	.	X
abrj-148	18	3	introduction	introduction	NOUN
abrj-148	18	4	the	the	DET
abrj-148	18	5	failure	failure	NOUN
abrj-148	18	6	of	of	ADP
abrj-148	18	7	some	some	DET
abrj-148	18	8	multinational	multinational	ADJ
abrj-148	18	9	companies	company	NOUN
abrj-148	18	10	in	in	ADP
abrj-148	18	11	developed	developed	ADJ
abrj-148	18	12	and	and	CCONJ
abrj-148	18	13	developing	develop	VERB
abrj-148	18	14	countries	country	NOUN
abrj-148	18	15	have	have	AUX
abrj-148	18	16	awakened	awaken	VERB
abrj-148	18	17	investors	investor	NOUN
abrj-148	18	18	to	to	PART
abrj-148	18	19	take	take	VERB
abrj-148	18	20	necessary	necessary	ADJ
abrj-148	18	21	steps	step	NOUN
abrj-148	18	22	to	to	PART
abrj-148	18	23	ensure	ensure	VERB
abrj-148	18	24	their	their	PRON
abrj-148	18	25	investment	investment	NOUN
abrj-148	18	26	's	's	PART
abrj-148	18	27	safety	safety	NOUN
abrj-148	18	28	.	.	PUNCT
abrj-148	19	1	for	for	ADP
abrj-148	19	2	this	this	DET
abrj-148	19	3	reason	reason	NOUN
abrj-148	19	4	,	,	PUNCT
abrj-148	19	5	there	there	PRON
abrj-148	19	6	has	have	AUX
abrj-148	19	7	been	be	AUX
abrj-148	19	8	an	an	DET
abrj-148	19	9	increase	increase	NOUN
abrj-148	19	10	in	in	ADP
abrj-148	19	11	good	good	ADJ
abrj-148	19	12	corporate	corporate	ADJ
abrj-148	19	13	governance	governance	NOUN
abrj-148	19	14	among	among	ADP
abrj-148	19	15	companies	company	NOUN
abrj-148	19	16	in	in	ADP
abrj-148	19	17	various	various	ADJ
abrj-148	19	18	nations	nation	NOUN
abrj-148	19	19	,	,	PUNCT
abrj-148	19	20	especially	especially	ADV
abrj-148	19	21	in	in	ADP
abrj-148	19	22	quoted	quote	VERB
abrj-148	19	23	companies	company	NOUN
abrj-148	19	24	.	.	PUNCT
abrj-148	20	1	corporate	corporate	ADJ
abrj-148	20	2	governance	governance	NOUN
abrj-148	20	3	is	be	AUX
abrj-148	20	4	referred	refer	VERB
abrj-148	20	5	to	to	ADP
abrj-148	20	6	as	as	ADP
abrj-148	20	7	set	set	NOUN
abrj-148	20	8	of	of	ADP
abrj-148	20	9	rules	rule	NOUN
abrj-148	20	10	,	,	PUNCT
abrj-148	20	11	regulations	regulation	NOUN
abrj-148	20	12	,	,	PUNCT
abrj-148	20	13	and	and	CCONJ
abrj-148	20	14	processes	process	NOUN
abrj-148	20	15	that	that	PRON
abrj-148	20	16	regulate	regulate	VERB
abrj-148	20	17	the	the	DET
abrj-148	20	18	control	control	NOUN
abrj-148	20	19	and	and	CCONJ
abrj-148	20	20	management	management	NOUN
abrj-148	20	21	of	of	ADP
abrj-148	20	22	a	a	DET
abrj-148	20	23	corporation	corporation	NOUN
abrj-148	20	24	.	.	PUNCT
abrj-148	21	1	these	these	DET
abrj-148	21	2	rules	rule	NOUN
abrj-148	21	3	are	be	AUX
abrj-148	21	4	intended	intend	VERB
abrj-148	21	5	to	to	PART
abrj-148	21	6	protect	protect	VERB
abrj-148	21	7	the	the	DET
abrj-148	21	8	firm	firm	NOUN
abrj-148	21	9	's	's	PART
abrj-148	21	10	internal	internal	ADJ
abrj-148	21	11	and	and	CCONJ
abrj-148	21	12	external	external	ADJ
abrj-148	21	13	stakeholders	stakeholder	NOUN
abrj-148	21	14	.	.	PUNCT
abrj-148	22	1	aligning	align	VERB
abrj-148	22	2	the	the	DET
abrj-148	22	3	interests	interest	NOUN
abrj-148	22	4	of	of	ADP
abrj-148	22	5	shareholders	shareholder	NOUN
abrj-148	22	6	,	,	PUNCT
abrj-148	22	7	directors	director	NOUN
abrj-148	22	8	,	,	PUNCT
abrj-148	22	9	management	management	NOUN
abrj-148	22	10	,	,	PUNCT
abrj-148	22	11	and	and	CCONJ
abrj-148	22	12	staff	staff	NOUN
abrj-148	22	13	is	be	AUX
abrj-148	22	14	are	be	AUX
abrj-148	22	15	key	key	ADJ
abrj-148	22	16	aspects	aspect	NOUN
abrj-148	22	17	of	of	ADP
abrj-148	22	18	corporate	corporate	ADJ
abrj-148	22	19	governance	governance	NOUN
abrj-148	22	20	.	.	PUNCT
abrj-148	23	1	the	the	DET
abrj-148	23	2	outcome	outcome	NOUN
abrj-148	23	3	of	of	ADP
abrj-148	23	4	corporate	corporate	ADJ
abrj-148	23	5	scandals	scandal	NOUN
abrj-148	23	6	made	make	VERB
abrj-148	23	7	countries	country	NOUN
abrj-148	23	8	and	and	CCONJ
abrj-148	23	9	corporate	corporate	ADJ
abrj-148	23	10	agencies	agency	NOUN
abrj-148	23	11	worldwide	worldwide	ADV
abrj-148	23	12	enact	enact	VERB
abrj-148	23	13	a	a	DET
abrj-148	23	14	set	set	NOUN
abrj-148	23	15	of	of	ADP
abrj-148	23	16	rules	rule	NOUN
abrj-148	23	17	and	and	CCONJ
abrj-148	23	18	regulations	regulation	NOUN
abrj-148	23	19	to	to	PART
abrj-148	23	20	serve	serve	VERB
abrj-148	23	21	as	as	ADP
abrj-148	23	22	standards	standard	NOUN
abrj-148	23	23	for	for	ADP
abrj-148	23	24	conduct	conduct	NOUN
abrj-148	23	25	.	.	PUNCT
abrj-148	24	1	these	these	DET
abrj-148	24	2	guidelines	guideline	NOUN
abrj-148	24	3	are	be	AUX
abrj-148	24	4	laid	lay	VERB
abrj-148	24	5	down	down	ADP
abrj-148	24	6	rules	rule	NOUN
abrj-148	24	7	that	that	PRON
abrj-148	24	8	regulate	regulate	VERB
abrj-148	24	9	and	and	CCONJ
abrj-148	24	10	guide	guide	VERB
abrj-148	24	11	the	the	DET
abrj-148	24	12	corporate	corporate	ADJ
abrj-148	24	13	board	board	NOUN
abrj-148	24	14	's	's	PART
abrj-148	24	15	policies	policy	NOUN
abrj-148	24	16	,	,	PUNCT
abrj-148	24	17	procedures	procedure	NOUN
abrj-148	24	18	and	and	CCONJ
abrj-148	24	19	structure	structure	NOUN
abrj-148	24	20	in	in	ADP
abrj-148	24	21	implementing	implement	VERB
abrj-148	24	22	their	their	PRON
abrj-148	24	23	monitoring	monitoring	NOUN
abrj-148	24	24	roles	role	NOUN
abrj-148	24	25	.	.	PUNCT
abrj-148	25	1	in	in	ADP
abrj-148	25	2	nigeria	nigeria	PROPN
abrj-148	25	3	,	,	PUNCT
abrj-148	25	4	the	the	DET
abrj-148	25	5	nigerian	nigerian	ADJ
abrj-148	25	6	code	code	NOUN
abrj-148	25	7	of	of	ADP
abrj-148	25	8	corporate	corporate	ADJ
abrj-148	25	9	governance	governance	NOUN
abrj-148	25	10	(	(	PUNCT
abrj-148	25	11	nccg	nccg	PROPN
abrj-148	25	12	)	)	PUNCT
abrj-148	25	13	2020	2020	NUM
abrj-148	25	14	applies	apply	VERB
abrj-148	25	15	to	to	ADP
abrj-148	25	16	all	all	DET
abrj-148	25	17	economic	economic	ADJ
abrj-148	25	18	sectors	sector	NOUN
abrj-148	25	19	.	.	PUNCT
abrj-148	26	1	the	the	DET
abrj-148	26	2	firm	firm	NOUN
abrj-148	26	3	's	's	PART
abrj-148	26	4	primary	primary	ADJ
abrj-148	26	5	objective	objective	NOUN
abrj-148	26	6	is	be	AUX
abrj-148	26	7	shareholders	shareholder	NOUN
abrj-148	26	8	'	'	PART
abrj-148	26	9	wealth	wealth	NOUN
abrj-148	26	10	maximisation	maximisation	NOUN
abrj-148	26	11	,	,	PUNCT
abrj-148	26	12	which	which	PRON
abrj-148	26	13	is	be	AUX
abrj-148	26	14	reflected	reflect	VERB
abrj-148	26	15	in	in	ADP
abrj-148	26	16	how	how	SCONJ
abrj-148	26	17	well	well	ADV
abrj-148	26	18	its	its	PRON
abrj-148	26	19	strategies	strategy	NOUN
abrj-148	26	20	are	be	AUX
abrj-148	26	21	translated	translate	VERB
abrj-148	26	22	into	into	ADP
abrj-148	26	23	monetary	monetary	ADJ
abrj-148	26	24	terms	term	NOUN
abrj-148	26	25	.	.	PUNCT
abrj-148	27	1	corporate	corporate	ADJ
abrj-148	27	2	governance	governance	NOUN
abrj-148	27	3	has	have	AUX
abrj-148	27	4	been	be	AUX
abrj-148	27	5	linked	link	VERB
abrj-148	27	6	with	with	ADP
abrj-148	27	7	firms	firm	NOUN
abrj-148	27	8	’	'	PUNCT
abrj-148	27	9	financial	financial	ADJ
abrj-148	27	10	performance	performance	NOUN
abrj-148	27	11	.	.	PUNCT
abrj-148	28	1	this	this	DET
abrj-148	28	2	study	study	NOUN
abrj-148	28	3	financial	financial	ADJ
abrj-148	28	4	performance	performance	NOUN
abrj-148	28	5	is	be	AUX
abrj-148	28	6	proxy	proxy	NOUN
abrj-148	28	7	as	as	ADP
abrj-148	28	8	return	return	NOUN
abrj-148	28	9	on	on	ADP
abrj-148	28	10	equity	equity	NOUN
abrj-148	28	11	(	(	PUNCT
abrj-148	28	12	roe	roe	PROPN
abrj-148	28	13	)	)	PUNCT
abrj-148	28	14	and	and	CCONJ
abrj-148	28	15	return	return	VERB
abrj-148	28	16	on	on	ADP
abrj-148	28	17	asset	asset	NOUN
abrj-148	28	18	(	(	PUNCT
abrj-148	28	19	roa	roa	PROPN
abrj-148	28	20	)	)	PUNCT
abrj-148	28	21	.	.	PUNCT
abrj-148	29	1	it	it	PRON
abrj-148	29	2	has	have	AUX
abrj-148	29	3	been	be	AUX
abrj-148	29	4	said	say	VERB
abrj-148	29	5	that	that	SCONJ
abrj-148	29	6	nigeria	nigeria	PROPN
abrj-148	29	7	's	's	PART
abrj-148	29	8	oil	oil	NOUN
abrj-148	29	9	and	and	CCONJ
abrj-148	29	10	gas	gas	NOUN
abrj-148	29	11	business	business	NOUN
abrj-148	29	12	is	be	AUX
abrj-148	29	13	fraught	fraught	ADJ
abrj-148	29	14	with	with	ADP
abrj-148	29	15	volatility	volatility	NOUN
abrj-148	29	16	.	.	PUNCT
abrj-148	30	1	the	the	DET
abrj-148	30	2	common	common	ADJ
abrj-148	30	3	practise	practise	NOUN
abrj-148	30	4	of	of	ADP
abrj-148	30	5	commercial	commercial	ADJ
abrj-148	30	6	activities	activity	NOUN
abrj-148	30	7	that	that	PRON
abrj-148	30	8	are	be	AUX
abrj-148	30	9	unethical	unethical	ADJ
abrj-148	30	10	but	but	CCONJ
abrj-148	30	11	widely	widely	ADV
abrj-148	30	12	accepted	accept	VERB
abrj-148	30	13	.	.	PUNCT
abrj-148	31	1	kehinde	kehinde	PROPN
abrj-148	31	2	,	,	PUNCT
abrj-148	31	3	segun	segun	VERB
abrj-148	31	4	,	,	PUNCT
abrj-148	31	5	ibidunni	ibidunni	NOUN
abrj-148	31	6	and	and	CCONJ
abrj-148	31	7	kehinde	kehinde	ADJ
abrj-148	31	8	(	(	PUNCT
abrj-148	31	9	2021	2021	NUM
abrj-148	31	10	)	)	PUNCT
abrj-148	31	11	argued	argue	VERB
abrj-148	31	12	that	that	SCONJ
abrj-148	31	13	corporate	corporate	ADJ
abrj-148	31	14	firms	firm	NOUN
abrj-148	31	15	are	be	AUX
abrj-148	31	16	expected	expect	VERB
abrj-148	31	17	to	to	PART
abrj-148	31	18	follow	follow	VERB
abrj-148	31	19	all	all	DET
abrj-148	31	20	applicable	applicable	ADJ
abrj-148	31	21	rules	rule	NOUN
abrj-148	31	22	and	and	CCONJ
abrj-148	31	23	regulations	regulation	NOUN
abrj-148	31	24	set	set	VERB
abrj-148	31	25	forth	forth	ADP
abrj-148	31	26	by	by	ADP
abrj-148	31	27	government	government	NOUN
abrj-148	31	28	agencies	agency	NOUN
abrj-148	31	29	to	to	PART
abrj-148	31	30	ensure	ensure	VERB
abrj-148	31	31	the	the	DET
abrj-148	31	32	efficient	efficient	ADJ
abrj-148	31	33	operation	operation	NOUN
abrj-148	31	34	of	of	ADP
abrj-148	31	35	a	a	DET
abrj-148	31	36	business	business	NOUN
abrj-148	31	37	.	.	PUNCT
abrj-148	32	1	the	the	DET
abrj-148	32	2	firm	firm	NOUN
abrj-148	32	3	's	's	PART
abrj-148	32	4	compliance	compliance	NOUN
abrj-148	32	5	level	level	NOUN
abrj-148	32	6	has	have	AUX
abrj-148	32	7	gradually	gradually	ADV
abrj-148	32	8	increased	increase	VERB
abrj-148	32	9	since	since	SCONJ
abrj-148	32	10	introducing	introduce	VERB
abrj-148	32	11	the	the	DET
abrj-148	32	12	governance	governance	NOUN
abrj-148	32	13	codes	code	NOUN
abrj-148	32	14	.	.	PUNCT
abrj-148	33	1	however	however	ADV
abrj-148	33	2	,	,	PUNCT
abrj-148	33	3	they	they	PRON
abrj-148	33	4	have	have	AUX
abrj-148	33	5	been	be	AUX
abrj-148	33	6	records	record	NOUN
abrj-148	33	7	of	of	ADP
abrj-148	33	8	corporate	corporate	ADJ
abrj-148	33	9	failures	failure	NOUN
abrj-148	33	10	.	.	PUNCT
abrj-148	34	1	a	a	DET
abrj-148	34	2	review	review	NOUN
abrj-148	34	3	of	of	ADP
abrj-148	34	4	past	past	ADJ
abrj-148	34	5	studies	study	NOUN
abrj-148	34	6	showed	show	VERB
abrj-148	34	7	that	that	SCONJ
abrj-148	34	8	the	the	DET
abrj-148	34	9	focus	focus	NOUN
abrj-148	34	10	was	be	AUX
abrj-148	34	11	centered	center	VERB
abrj-148	34	12	on	on	ADP
abrj-148	34	13	other	other	ADJ
abrj-148	34	14	sectors	sector	NOUN
abrj-148	34	15	such	such	ADJ
abrj-148	34	16	as	as	ADP
abrj-148	34	17	manufacturing	manufacturing	NOUN
abrj-148	34	18	(	(	PUNCT
abrj-148	34	19	okeke	okeke	ADJ
abrj-148	34	20	,	,	PUNCT
abrj-148	34	21	2021	2021	NUM
abrj-148	34	22	;	;	PUNCT
abrj-148	34	23	owolabi	owolabi	NOUN
abrj-148	34	24	,	,	PUNCT
abrj-148	34	25	bamisaye	bamisaye	NOUN
abrj-148	34	26	,	,	PUNCT
abrj-148	34	27	efuntade	efuntade	NOUN
abrj-148	34	28	&	&	CCONJ
abrj-148	34	29	efuntade	efuntade	VERB
abrj-148	34	30	,	,	PUNCT
abrj-148	34	31	2021	2021	NUM
abrj-148	34	32	)	)	PUNCT
abrj-148	34	33	conglomerates	conglomerate	NOUN
abrj-148	34	34	(	(	PUNCT
abrj-148	34	35	okolie	okolie	PROPN
abrj-148	34	36	&	&	CCONJ
abrj-148	34	37	uwejeyan	uwejeyan	ADJ
abrj-148	34	38	,	,	PUNCT
abrj-148	34	39	2022	2022	NUM
abrj-148	34	40	)	)	PUNCT
abrj-148	34	41	banks	bank	NOUN
abrj-148	34	42	(	(	PUNCT
abrj-148	34	43	wobo	wobo	PROPN
abrj-148	34	44	&	&	CCONJ
abrj-148	34	45	ibanichuka	ibanichuka	PROPN
abrj-148	34	46	,	,	PUNCT
abrj-148	34	47	2021	2021	NUM
abrj-148	34	48	;	;	PUNCT
abrj-148	34	49	oyedekun	oyedekun	NOUN
abrj-148	34	50	,	,	PUNCT
abrj-148	34	51	2019	2019	NUM
abrj-148	34	52	;	;	PUNCT
abrj-148	34	53	olayinka	olayinka	NOUN
abrj-148	34	54	,	,	PUNCT
abrj-148	34	55	2019	2019	NUM
abrj-148	34	56	)	)	PUNCT
abrj-148	34	57	service	service	NOUN
abrj-148	34	58	industry	industry	NOUN
abrj-148	34	59	(	(	PUNCT
abrj-148	34	60	esoeghene	esoeghene	NOUN
abrj-148	34	61	&	&	CCONJ
abrj-148	34	62	oghenevwogaga	oghenevwogaga	PROPN
abrj-148	34	63	,	,	PUNCT
abrj-148	34	64	2021	2021	NUM
abrj-148	34	65	)	)	PUNCT
abrj-148	34	66	.	.	PUNCT
abrj-148	35	1	this	this	PRON
abrj-148	35	2	leaves	leave	VERB
abrj-148	35	3	a	a	DET
abrj-148	35	4	gap	gap	NOUN
abrj-148	35	5	in	in	ADP
abrj-148	35	6	nigeria	nigeria	PROPN
abrj-148	35	7	's	's	PART
abrj-148	35	8	oil	oil	NOUN
abrj-148	35	9	and	and	CCONJ
abrj-148	35	10	gas	gas	NOUN
abrj-148	35	11	sector	sector	NOUN
abrj-148	35	12	.	.	PUNCT
abrj-148	36	1	a	a	DET
abrj-148	36	2	review	review	NOUN
abrj-148	36	3	of	of	ADP
abrj-148	36	4	previous	previous	ADJ
abrj-148	36	5	studies	study	NOUN
abrj-148	36	6	findings	finding	NOUN
abrj-148	36	7	showed	show	VERB
abrj-148	36	8	no	no	DET
abrj-148	36	9	consensus	consensus	NOUN
abrj-148	36	10	corporate	corporate	ADJ
abrj-148	36	11	governance	governance	NOUN
abrj-148	36	12	and	and	CCONJ
abrj-148	36	13	financial	financial	ADJ
abrj-148	36	14	performance	performance	NOUN
abrj-148	36	15	nexus	nexus	NOUN
abrj-148	36	16	.	.	PUNCT
abrj-148	37	1	for	for	ADP
abrj-148	37	2	example	example	NOUN
abrj-148	37	3	,	,	PUNCT
abrj-148	37	4	oyedekun	oyedekun	NOUN
abrj-148	37	5	(	(	PUNCT
abrj-148	37	6	2019	2019	NUM
abrj-148	37	7	)	)	PUNCT
abrj-148	37	8	study	study	NOUN
abrj-148	37	9	established	establish	VERB
abrj-148	37	10	an	an	DET
abrj-148	37	11	insignificant	insignificant	ADJ
abrj-148	37	12	negative	negative	ADJ
abrj-148	37	13	effect	effect	NOUN
abrj-148	37	14	of	of	ADP
abrj-148	37	15	corporate	corporate	ADJ
abrj-148	37	16	governance	governance	NOUN
abrj-148	37	17	on	on	ADP
abrj-148	37	18	financial	financial	ADJ
abrj-148	37	19	performance	performance	NOUN
abrj-148	37	20	.	.	PUNCT
abrj-148	38	1	in	in	ADP
abrj-148	38	2	contrast	contrast	NOUN
abrj-148	38	3	,	,	PUNCT
abrj-148	38	4	iheyen	iheyen	NOUN
abrj-148	38	5	(	(	PUNCT
abrj-148	38	6	2021	2021	NUM
abrj-148	38	7	)	)	PUNCT
abrj-148	38	8	and	and	CCONJ
abrj-148	38	9	balagobei	balagobei	NOUN
abrj-148	38	10	and	and	CCONJ
abrj-148	38	11	mailto:lucky.onmonya@nileuniversity.edu.ng	mailto:lucky.onmonya@nileuniversity.edu.ng	PROPN
abrj-148	38	12	mailto:twinsworld80@gmail.com	mailto:twinsworld80@gmail.com	NOUN
abrj-148	38	13	mailto:kolawole.ebire@nileuniversity.edu.ng	mailto:kolawole.ebire@nileuniversity.edu.ng	PROPN
abrj-148	38	14	https://www.doi.org/10.55220/25766759.148	https://www.doi.org/10.55220/25766759.148	NOUN
abrj-148	38	15	https://orcid.org/0000-0003-1081-270x	https://orcid.org/0000-0003-1081-270x	SCONJ
abrj-148	38	16	https://orcid.org/0000-0001-7000-2552	https://orcid.org/0000-0001-7000-2552	NOUN
abrj-148	38	17	https://orcid.org/0009-0002-6953-5831	https://orcid.org/0009-0002-6953-5831	PROPN
abrj-148	38	18	asian	asian	PROPN
abrj-148	38	19	business	business	PROPN
abrj-148	38	20	research	research	PROPN
abrj-148	38	21	journal	journal	NOUN
abrj-148	38	22	,	,	PUNCT
abrj-148	38	23	2024	2024	NUM
abrj-148	38	24	,	,	PUNCT
abrj-148	38	25	9	9	NUM
abrj-148	38	26	:	:	SYM
abrj-148	38	27	1	1	NUM
abrj-148	38	28	-	-	SYM
abrj-148	38	29	6	6	NUM
abrj-148	38	30	2	2	NUM
abrj-148	38	31	©	©	ADP
abrj-148	38	32	2024	2024	NUM
abrj-148	38	33	by	by	ADP
abrj-148	38	34	the	the	DET
abrj-148	38	35	authors	author	NOUN
abrj-148	38	36	;	;	PUNCT
abrj-148	38	37	licensee	licensee	NOUN
abrj-148	38	38	eastern	eastern	ADJ
abrj-148	38	39	centre	centre	NOUN
abrj-148	38	40	of	of	ADP
abrj-148	38	41	science	science	NOUN
abrj-148	38	42	and	and	CCONJ
abrj-148	38	43	education	education	NOUN
abrj-148	38	44	,	,	PUNCT
abrj-148	38	45	usa	usa	PROPN
abrj-148	38	46	velnampy	velnampy	PROPN
abrj-148	38	47	(	(	PUNCT
abrj-148	38	48	2018	2018	NUM
abrj-148	38	49	)	)	PUNCT
abrj-148	38	50	found	find	VERB
abrj-148	38	51	that	that	SCONJ
abrj-148	38	52	board	board	NOUN
abrj-148	38	53	size	size	NOUN
abrj-148	38	54	was	be	AUX
abrj-148	38	55	negatively	negatively	ADV
abrj-148	38	56	linked	link	VERB
abrj-148	38	57	with	with	ADP
abrj-148	38	58	firm	firm	ADJ
abrj-148	38	59	performance	performance	NOUN
abrj-148	38	60	.	.	PUNCT
abrj-148	39	1	these	these	DET
abrj-148	39	2	mixed	mixed	ADJ
abrj-148	39	3	findings	finding	NOUN
abrj-148	39	4	call	call	VERB
abrj-148	39	5	for	for	ADP
abrj-148	39	6	further	further	ADJ
abrj-148	39	7	research	research	NOUN
abrj-148	39	8	.	.	PUNCT
abrj-148	40	1	this	this	DET
abrj-148	40	2	study	study	NOUN
abrj-148	40	3	also	also	ADV
abrj-148	40	4	observed	observe	VERB
abrj-148	40	5	that	that	SCONJ
abrj-148	40	6	previous	previous	ADJ
abrj-148	40	7	studies	study	NOUN
abrj-148	40	8	mostly	mostly	ADV
abrj-148	40	9	explored	explore	VERB
abrj-148	40	10	roa	roa	NOUN
abrj-148	40	11	as	as	ADP
abrj-148	40	12	a	a	DET
abrj-148	40	13	financial	financial	ADJ
abrj-148	40	14	performance	performance	NOUN
abrj-148	40	15	measure	measure	NOUN
abrj-148	40	16	.	.	PUNCT
abrj-148	41	1	for	for	ADP
abrj-148	41	2	example	example	NOUN
abrj-148	41	3	,	,	PUNCT
abrj-148	41	4	habtoor	habtoor	ADJ
abrj-148	41	5	(	(	PUNCT
abrj-148	41	6	2022	2022	NUM
abrj-148	41	7	)	)	PUNCT
abrj-148	41	8	;	;	PUNCT
abrj-148	41	9	aigbovorhiuwa	aigbovorhiuwa	VERB
abrj-148	41	10	,	,	PUNCT
abrj-148	41	11	adediran	adediran	ADJ
abrj-148	41	12	and	and	CCONJ
abrj-148	41	13	achimugu	achimugu	ADV
abrj-148	41	14	(	(	PUNCT
abrj-148	41	15	2022	2022	NUM
abrj-148	41	16	)	)	PUNCT
abrj-148	41	17	;	;	PUNCT
abrj-148	41	18	sobhan	sobhan	NOUN
abrj-148	41	19	(	(	PUNCT
abrj-148	41	20	2021	2021	NUM
abrj-148	41	21	)	)	PUNCT
abrj-148	41	22	oyedekun	oyedekun	NOUN
abrj-148	41	23	(	(	PUNCT
abrj-148	41	24	2019	2019	NUM
abrj-148	41	25	)	)	PUNCT
abrj-148	41	26	and	and	CCONJ
abrj-148	41	27	borlea	borlea	PROPN
abrj-148	41	28	,	,	PUNCT
abrj-148	41	29	achim	achim	PROPN
abrj-148	41	30	and	and	CCONJ
abrj-148	41	31	mare	mare	PROPN
abrj-148	41	32	(	(	PUNCT
abrj-148	41	33	2017	2017	NUM
abrj-148	41	34	)	)	PUNCT
abrj-148	41	35	.	.	PUNCT
abrj-148	42	1	the	the	DET
abrj-148	42	2	current	current	ADJ
abrj-148	42	3	study	study	NOUN
abrj-148	42	4	adopts	adopt	VERB
abrj-148	42	5	both	both	DET
abrj-148	42	6	roa	roa	NOUN
abrj-148	42	7	and	and	CCONJ
abrj-148	42	8	roe	roe	NOUN
abrj-148	42	9	.	.	PUNCT
abrj-148	43	1	in	in	ADP
abrj-148	43	2	addition	addition	NOUN
abrj-148	43	3	,	,	PUNCT
abrj-148	43	4	shehu	shehu	NOUN
abrj-148	43	5	(	(	PUNCT
abrj-148	43	6	2017	2017	NUM
abrj-148	43	7	)	)	PUNCT
abrj-148	43	8	study	study	NOUN
abrj-148	43	9	focused	focus	VERB
abrj-148	43	10	on	on	ADP
abrj-148	43	11	listed	list	VERB
abrj-148	43	12	oil	oil	NOUN
abrj-148	43	13	and	and	CCONJ
abrj-148	43	14	gas	gas	NOUN
abrj-148	43	15	companies	company	NOUN
abrj-148	43	16	in	in	ADP
abrj-148	43	17	nigeria	nigeria	PROPN
abrj-148	43	18	from	from	ADP
abrj-148	43	19	2010	2010	NUM
abrj-148	43	20	to	to	ADP
abrj-148	43	21	2015	2015	NUM
abrj-148	43	22	.	.	PUNCT
abrj-148	44	1	the	the	DET
abrj-148	44	2	current	current	ADJ
abrj-148	44	3	study	study	NOUN
abrj-148	44	4	extends	extend	VERB
abrj-148	44	5	the	the	DET
abrj-148	44	6	scope	scope	NOUN
abrj-148	44	7	to	to	ADP
abrj-148	44	8	2021	2021	NUM
abrj-148	44	9	.	.	PUNCT
abrj-148	45	1	given	give	VERB
abrj-148	45	2	this	this	DET
abrj-148	45	3	context	context	NOUN
abrj-148	45	4	,	,	PUNCT
abrj-148	45	5	this	this	DET
abrj-148	45	6	study	study	NOUN
abrj-148	45	7	seeks	seek	VERB
abrj-148	45	8	to	to	PART
abrj-148	45	9	fill	fill	VERB
abrj-148	45	10	the	the	DET
abrj-148	45	11	identified	identify	VERB
abrj-148	45	12	gaps	gap	NOUN
abrj-148	45	13	that	that	PRON
abrj-148	45	14	previous	previous	ADJ
abrj-148	45	15	studies	study	NOUN
abrj-148	45	16	concentrated	concentrate	VERB
abrj-148	45	17	on	on	ADP
abrj-148	45	18	in	in	ADP
abrj-148	45	19	other	other	ADJ
abrj-148	45	20	sectors	sector	NOUN
abrj-148	45	21	that	that	PRON
abrj-148	45	22	do	do	AUX
abrj-148	45	23	not	not	PART
abrj-148	45	24	capture	capture	VERB
abrj-148	45	25	the	the	DET
abrj-148	45	26	oil	oil	NOUN
abrj-148	45	27	and	and	CCONJ
abrj-148	45	28	gas	gas	NOUN
abrj-148	45	29	sector	sector	NOUN
abrj-148	45	30	.	.	PUNCT
abrj-148	46	1	secondly	secondly	ADV
abrj-148	46	2	,	,	PUNCT
abrj-148	46	3	the	the	DET
abrj-148	46	4	inconsistencies	inconsistency	NOUN
abrj-148	46	5	in	in	ADP
abrj-148	46	6	the	the	DET
abrj-148	46	7	findings	finding	NOUN
abrj-148	46	8	of	of	ADP
abrj-148	46	9	previous	previous	ADJ
abrj-148	46	10	studies	study	NOUN
abrj-148	46	11	.	.	PUNCT
abrj-148	47	1	thirdly	thirdly	ADV
abrj-148	47	2	,	,	PUNCT
abrj-148	47	3	this	this	DET
abrj-148	47	4	study	study	NOUN
abrj-148	47	5	examines	examine	VERB
abrj-148	47	6	the	the	DET
abrj-148	47	7	effect	effect	NOUN
abrj-148	47	8	of	of	ADP
abrj-148	47	9	corporate	corporate	ADJ
abrj-148	47	10	governance	governance	NOUN
abrj-148	47	11	if	if	SCONJ
abrj-148	47	12	different	different	ADJ
abrj-148	47	13	financial	financial	ADJ
abrj-148	47	14	performance	performance	NOUN
abrj-148	47	15	proxies	proxy	NOUN
abrj-148	47	16	are	be	AUX
abrj-148	47	17	employed	employ	VERB
abrj-148	47	18	(	(	PUNCT
abrj-148	47	19	roa	roa	NOUN
abrj-148	47	20	and	and	CCONJ
abrj-148	47	21	roe	roe	PROPN
abrj-148	47	22	)	)	PUNCT
abrj-148	47	23	.	.	PUNCT
abrj-148	48	1	furthermore	furthermore	ADV
abrj-148	48	2	,	,	PUNCT
abrj-148	48	3	this	this	DET
abrj-148	48	4	study	study	NOUN
abrj-148	48	5	broadens	broaden	VERB
abrj-148	48	6	the	the	DET
abrj-148	48	7	scope	scope	NOUN
abrj-148	48	8	of	of	ADP
abrj-148	48	9	past	past	ADJ
abrj-148	48	10	research	research	NOUN
abrj-148	48	11	on	on	ADP
abrj-148	48	12	corporate	corporate	ADJ
abrj-148	48	13	governance	governance	NOUN
abrj-148	48	14	on	on	ADP
abrj-148	48	15	financial	financial	ADJ
abrj-148	48	16	performance	performance	NOUN
abrj-148	48	17	nexus	nexus	NOUN
abrj-148	48	18	.	.	PUNCT
abrj-148	49	1	this	this	DET
abrj-148	49	2	study	study	NOUN
abrj-148	49	3	investigates	investigate	VERB
abrj-148	49	4	the	the	DET
abrj-148	49	5	impact	impact	NOUN
abrj-148	49	6	of	of	ADP
abrj-148	49	7	corporate	corporate	ADJ
abrj-148	49	8	governance	governance	NOUN
abrj-148	49	9	on	on	ADP
abrj-148	49	10	the	the	DET
abrj-148	49	11	fina	fina	PROPN
abrj-148	49	12	ncial	ncial	PROPN
abrj-148	49	13	performance	performance	NOUN
abrj-148	49	14	of	of	ADP
abrj-148	49	15	listed	list	VERB
abrj-148	49	16	nigerian	nigerian	ADJ
abrj-148	49	17	oil	oil	NOUN
abrj-148	49	18	and	and	CCONJ
abrj-148	49	19	gas	gas	NOUN
abrj-148	49	20	firms	firm	NOUN
abrj-148	49	21	.	.	PUNCT
abrj-148	50	1	the	the	DET
abrj-148	50	2	remainder	remainder	NOUN
abrj-148	50	3	of	of	ADP
abrj-148	50	4	this	this	DET
abrj-148	50	5	study	study	NOUN
abrj-148	50	6	is	be	AUX
abrj-148	50	7	structured	structure	VERB
abrj-148	50	8	as	as	SCONJ
abrj-148	50	9	follows	follow	VERB
abrj-148	50	10	:	:	PUNCT
abrj-148	50	11	section	section	NOUN
abrj-148	50	12	2	2	NUM
abrj-148	50	13	highlights	highlight	NOUN
abrj-148	50	14	the	the	DET
abrj-148	50	15	literature	literature	NOUN
abrj-148	50	16	reviews	review	NOUN
abrj-148	50	17	which	which	PRON
abrj-148	50	18	discusses	discuss	VERB
abrj-148	50	19	the	the	DET
abrj-148	50	20	past	past	ADJ
abrj-148	50	21	empirical	empirical	ADJ
abrj-148	50	22	studies	study	NOUN
abrj-148	50	23	and	and	CCONJ
abrj-148	50	24	hypotheses	hypothese	VERB
abrj-148	50	25	formulation	formulation	NOUN
abrj-148	50	26	.	.	PUNCT
abrj-148	51	1	section	section	NOUN
abrj-148	51	2	3	3	NUM
abrj-148	51	3	presents	present	VERB
abrj-148	51	4	the	the	DET
abrj-148	51	5	materials	material	NOUN
abrj-148	51	6	and	and	CCONJ
abrj-148	51	7	methods	method	NOUN
abrj-148	51	8	used	use	VERB
abrj-148	51	9	in	in	ADP
abrj-148	51	10	the	the	DET
abrj-148	51	11	study	study	NOUN
abrj-148	51	12	followed	follow	VERB
abrj-148	51	13	by	by	ADP
abrj-148	51	14	the	the	DET
abrj-148	51	15	results	result	NOUN
abrj-148	51	16	of	of	ADP
abrj-148	51	17	the	the	DET
abrj-148	51	18	analysis	analysis	NOUN
abrj-148	51	19	which	which	PRON
abrj-148	51	20	is	be	AUX
abrj-148	51	21	presented	present	VERB
abrj-148	51	22	in	in	ADP
abrj-148	51	23	section	section	NOUN
abrj-148	51	24	4	4	NUM
abrj-148	51	25	.	.	PUNCT
abrj-148	51	26	section	section	NOUN
abrj-148	51	27	5	5	NUM
abrj-148	51	28	highlights	highlight	NOUN
abrj-148	51	29	the	the	DET
abrj-148	51	30	discussion	discussion	NOUN
abrj-148	51	31	of	of	ADP
abrj-148	51	32	findings	finding	NOUN
abrj-148	51	33	and	and	CCONJ
abrj-148	51	34	section	section	NOUN
abrj-148	51	35	6	6	NUM
abrj-148	51	36	concludes	conclude	VERB
abrj-148	51	37	.	.	PUNCT
abrj-148	52	1	2	2	X
abrj-148	52	2	.	.	X
abrj-148	52	3	literature	literature	NOUN
abrj-148	52	4	review	review	VERB
abrj-148	52	5	the	the	DET
abrj-148	52	6	agency	agency	NOUN
abrj-148	52	7	theory	theory	NOUN
abrj-148	52	8	postulated	postulate	VERB
abrj-148	52	9	by	by	ADP
abrj-148	52	10	jensen	jensen	PROPN
abrj-148	52	11	and	and	CCONJ
abrj-148	52	12	meckling	meckling	NOUN
abrj-148	52	13	(	(	PUNCT
abrj-148	52	14	1976	1976	NUM
abrj-148	52	15	)	)	PUNCT
abrj-148	52	16	which	which	PRON
abrj-148	52	17	explains	explain	VERB
abrj-148	52	18	the	the	DET
abrj-148	52	19	principal	principal	ADJ
abrj-148	52	20	-	-	PUNCT
abrj-148	52	21	agent	agent	NOUN
abrj-148	52	22	relationship	relationship	NOUN
abrj-148	52	23	that	that	PRON
abrj-148	52	24	exists	exist	VERB
abrj-148	52	25	within	within	ADP
abrj-148	52	26	a	a	DET
abrj-148	52	27	corporation	corporation	NOUN
abrj-148	52	28	is	be	AUX
abrj-148	52	29	used	use	VERB
abrj-148	52	30	to	to	PART
abrj-148	52	31	underpin	underpin	VERB
abrj-148	52	32	this	this	DET
abrj-148	52	33	study	study	NOUN
abrj-148	52	34	.	.	PUNCT
abrj-148	53	1	in	in	ADP
abrj-148	53	2	this	this	DET
abrj-148	53	3	context	context	NOUN
abrj-148	53	4	,	,	PUNCT
abrj-148	53	5	the	the	DET
abrj-148	53	6	principal	principal	NOUN
abrj-148	53	7	refers	refer	VERB
abrj-148	53	8	to	to	ADP
abrj-148	53	9	the	the	DET
abrj-148	53	10	shareholders	shareholder	NOUN
abrj-148	53	11	of	of	ADP
abrj-148	53	12	the	the	DET
abrj-148	53	13	firm	firm	NOUN
abrj-148	53	14	,	,	PUNCT
abrj-148	53	15	while	while	SCONJ
abrj-148	53	16	the	the	DET
abrj-148	53	17	agent	agent	NOUN
abrj-148	53	18	refers	refer	VERB
abrj-148	53	19	to	to	ADP
abrj-148	53	20	the	the	DET
abrj-148	53	21	management	management	NOUN
abrj-148	53	22	or	or	CCONJ
abrj-148	53	23	executives	executive	NOUN
abrj-148	53	24	who	who	PRON
abrj-148	53	25	represents	represent	VERB
abrj-148	53	26	the	the	DET
abrj-148	53	27	shareholders	shareholder	NOUN
abrj-148	53	28	.	.	PUNCT
abrj-148	54	1	the	the	DET
abrj-148	54	2	principal	principal	ADJ
abrj-148	54	3	-	-	PUNCT
abrj-148	54	4	agent	agent	NOUN
abrj-148	54	5	relationship	relationship	NOUN
abrj-148	54	6	creates	create	VERB
abrj-148	54	7	a	a	DET
abrj-148	54	8	possible	possible	ADJ
abrj-148	54	9	conflict	conflict	NOUN
abrj-148	54	10	of	of	ADP
abrj-148	54	11	interest	interest	NOUN
abrj-148	54	12	because	because	SCONJ
abrj-148	54	13	the	the	DET
abrj-148	54	14	agent	agent	NOUN
abrj-148	54	15	may	may	AUX
abrj-148	54	16	pursue	pursue	VERB
abrj-148	54	17	their	their	PRON
abrj-148	54	18	own	own	ADJ
abrj-148	54	19	objectives	objective	NOUN
abrj-148	54	20	,	,	PUNCT
abrj-148	54	21	which	which	PRON
abrj-148	54	22	may	may	AUX
abrj-148	54	23	not	not	PART
abrj-148	54	24	align	align	VERB
abrj-148	54	25	with	with	ADP
abrj-148	54	26	the	the	DET
abrj-148	54	27	principal	principal	NOUN
abrj-148	54	28	's	's	PART
abrj-148	54	29	.	.	PUNCT
abrj-148	55	1	corporate	corporate	ADJ
abrj-148	55	2	governance	governance	NOUN
abrj-148	55	3	mechanisms	mechanism	NOUN
abrj-148	55	4	are	be	AUX
abrj-148	55	5	implemented	implement	VERB
abrj-148	55	6	to	to	PART
abrj-148	55	7	mitigate	mitigate	VERB
abrj-148	55	8	this	this	DET
abrj-148	55	9	agency	agency	NOUN
abrj-148	55	10	problem	problem	NOUN
abrj-148	55	11	and	and	CCONJ
abrj-148	55	12	align	align	VERB
abrj-148	55	13	shareholders	shareholder	NOUN
abrj-148	55	14	'	'	PART
abrj-148	55	15	and	and	CCONJ
abrj-148	55	16	management	management	NOUN
abrj-148	55	17	's	's	PART
abrj-148	55	18	interests	interest	NOUN
abrj-148	55	19	.	.	PUNCT
abrj-148	56	1	these	these	DET
abrj-148	56	2	mechanisms	mechanism	NOUN
abrj-148	56	3	include	include	VERB
abrj-148	56	4	the	the	DET
abrj-148	56	5	board	board	NOUN
abrj-148	56	6	of	of	ADP
abrj-148	56	7	directors	director	NOUN
abrj-148	56	8	'	'	PART
abrj-148	56	9	size	size	NOUN
abrj-148	56	10	,	,	PUNCT
abrj-148	56	11	composition	composition	NOUN
abrj-148	56	12	,	,	PUNCT
abrj-148	56	13	and	and	CCONJ
abrj-148	56	14	committees	committee	NOUN
abrj-148	56	15	’	'	PUNCT
abrj-148	56	16	compositions	composition	NOUN
abrj-148	56	17	.	.	PUNCT
abrj-148	57	1	the	the	DET
abrj-148	57	2	theory	theory	NOUN
abrj-148	57	3	explains	explain	VERB
abrj-148	57	4	the	the	DET
abrj-148	57	5	effectiveness	effectiveness	NOUN
abrj-148	57	6	of	of	ADP
abrj-148	57	7	corporate	corporate	ADJ
abrj-148	57	8	governance	governance	NOUN
abrj-148	57	9	in	in	ADP
abrj-148	57	10	addressing	address	VERB
abrj-148	57	11	agency	agency	NOUN
abrj-148	57	12	problems	problem	NOUN
abrj-148	57	13	which	which	PRON
abrj-148	57	14	directly	directly	ADV
abrj-148	57	15	affect	affect	VERB
abrj-148	57	16	the	the	DET
abrj-148	57	17	firm	firm	NOUN
abrj-148	57	18	's	's	PART
abrj-148	57	19	financial	financial	ADJ
abrj-148	57	20	performance	performance	NOUN
abrj-148	57	21	.	.	PUNCT
abrj-148	58	1	in	in	ADP
abrj-148	58	2	this	this	DET
abrj-148	58	3	study	study	NOUN
abrj-148	58	4	,	,	PUNCT
abrj-148	58	5	corporate	corporate	ADJ
abrj-148	58	6	governance	governance	NOUN
abrj-148	58	7	is	be	AUX
abrj-148	58	8	proxied	proxie	VERB
abrj-148	58	9	as	as	ADP
abrj-148	58	10	board	board	NOUN
abrj-148	58	11	size	size	NOUN
abrj-148	58	12	,	,	PUNCT
abrj-148	58	13	composition	composition	NOUN
abrj-148	58	14	,	,	PUNCT
abrj-148	58	15	independence	independence	NOUN
abrj-148	58	16	and	and	CCONJ
abrj-148	58	17	audit	audit	NOUN
abrj-148	58	18	committee	committee	NOUN
abrj-148	58	19	size	size	NOUN
abrj-148	58	20	,	,	PUNCT
abrj-148	58	21	while	while	SCONJ
abrj-148	58	22	performance	performance	NOUN
abrj-148	58	23	is	be	AUX
abrj-148	58	24	measured	measure	VERB
abrj-148	58	25	as	as	ADP
abrj-148	58	26	roa	roa	NOUN
abrj-148	58	27	and	and	CCONJ
abrj-148	58	28	roe	roe	NOUN
abrj-148	58	29	.	.	PUNCT
abrj-148	59	1	this	this	DET
abrj-148	59	2	study	study	NOUN
abrj-148	59	3	introduces	introduce	VERB
abrj-148	59	4	firm	firm	ADJ
abrj-148	59	5	size	size	NOUN
abrj-148	59	6	as	as	ADP
abrj-148	59	7	a	a	DET
abrj-148	59	8	control	control	NOUN
abrj-148	59	9	variable	variable	NOUN
abrj-148	59	10	.	.	PUNCT
abrj-148	60	1	the	the	DET
abrj-148	60	2	effectiveness	effectiveness	NOUN
abrj-148	60	3	of	of	ADP
abrj-148	60	4	member	member	NOUN
abrj-148	60	5	discussion	discussion	NOUN
abrj-148	60	6	and	and	CCONJ
abrj-148	60	7	the	the	DET
abrj-148	60	8	board	board	NOUN
abrj-148	60	9	's	's	PART
abrj-148	60	10	capacity	capacity	NOUN
abrj-148	60	11	to	to	PART
abrj-148	60	12	make	make	VERB
abrj-148	60	13	the	the	DET
abrj-148	60	14	best	good	ADJ
abrj-148	60	15	financial	financial	ADJ
abrj-148	60	16	decisions	decision	NOUN
abrj-148	60	17	are	be	AUX
abrj-148	60	18	both	both	PRON
abrj-148	60	19	impacted	impact	VERB
abrj-148	60	20	by	by	ADP
abrj-148	60	21	the	the	DET
abrj-148	60	22	board	board	NOUN
abrj-148	60	23	size	size	NOUN
abrj-148	60	24	.	.	PUNCT
abrj-148	61	1	there	there	PRON
abrj-148	61	2	has	have	AUX
abrj-148	61	3	been	be	AUX
abrj-148	61	4	an	an	DET
abrj-148	61	5	ongoing	ongoing	ADJ
abrj-148	61	6	debate	debate	NOUN
abrj-148	61	7	about	about	ADP
abrj-148	61	8	the	the	DET
abrj-148	61	9	ideal	ideal	PROPN
abrj-148	61	10	board	board	PROPN
abrj-148	61	11	size	size	NOUN
abrj-148	61	12	in	in	ADP
abrj-148	61	13	corporate	corporate	ADJ
abrj-148	61	14	governance	governance	NOUN
abrj-148	61	15	studies	study	NOUN
abrj-148	61	16	.	.	PUNCT
abrj-148	62	1	several	several	ADJ
abrj-148	62	2	disagreements	disagreement	NOUN
abrj-148	62	3	exist	exist	VERB
abrj-148	62	4	regarding	regard	VERB
abrj-148	62	5	the	the	DET
abrj-148	62	6	link	link	NOUN
abrj-148	62	7	between	between	ADP
abrj-148	62	8	corporate	corporate	ADJ
abrj-148	62	9	board	board	NOUN
abrj-148	62	10	size	size	NOUN
abrj-148	62	11	and	and	CCONJ
abrj-148	62	12	financial	financial	ADJ
abrj-148	62	13	performance	performance	NOUN
abrj-148	62	14	.	.	PUNCT
abrj-148	63	1	according	accord	VERB
abrj-148	63	2	to	to	ADP
abrj-148	63	3	sani	sani	PROPN
abrj-148	63	4	(	(	PUNCT
abrj-148	63	5	2021	2021	NUM
abrj-148	63	6	)	)	PUNCT
abrj-148	63	7	larger	large	ADJ
abrj-148	63	8	boards	board	NOUN
abrj-148	63	9	will	will	AUX
abrj-148	63	10	likely	likely	ADV
abrj-148	63	11	offer	offer	VERB
abrj-148	63	12	more	more	ADJ
abrj-148	63	13	diversity	diversity	NOUN
abrj-148	63	14	and	and	CCONJ
abrj-148	63	15	expertise	expertise	NOUN
abrj-148	63	16	while	while	SCONJ
abrj-148	63	17	enhancing	enhance	VERB
abrj-148	63	18	their	their	PRON
abrj-148	63	19	oversight	oversight	NOUN
abrj-148	63	20	capacity	capacity	NOUN
abrj-148	63	21	.	.	PUNCT
abrj-148	64	1	moreover	moreover	ADV
abrj-148	64	2	,	,	PUNCT
abrj-148	64	3	boards	board	NOUN
abrj-148	64	4	of	of	ADP
abrj-148	64	5	bigger	big	ADJ
abrj-148	64	6	size	size	NOUN
abrj-148	64	7	are	be	AUX
abrj-148	64	8	more	more	ADV
abrj-148	64	9	likely	likely	ADJ
abrj-148	64	10	to	to	PART
abrj-148	64	11	consist	consist	VERB
abrj-148	64	12	of	of	ADP
abrj-148	64	13	independent	independent	ADJ
abrj-148	64	14	directors	director	NOUN
abrj-148	64	15	who	who	PRON
abrj-148	64	16	possess	possess	VERB
abrj-148	64	17	substantial	substantial	ADJ
abrj-148	64	18	expertise	expertise	NOUN
abrj-148	64	19	.	.	PUNCT
abrj-148	65	1	larger	large	ADJ
abrj-148	65	2	boards	board	NOUN
abrj-148	65	3	have	have	VERB
abrj-148	65	4	the	the	DET
abrj-148	65	5	ability	ability	NOUN
abrj-148	65	6	to	to	PART
abrj-148	65	7	provide	provide	VERB
abrj-148	65	8	additional	additional	ADJ
abrj-148	65	9	responsibilities	responsibility	NOUN
abrj-148	65	10	to	to	PART
abrj-148	65	11	board	board	NOUN
abrj-148	65	12	committees	committee	NOUN
abrj-148	65	13	,	,	PUNCT
abrj-148	65	14	which	which	PRON
abrj-148	65	15	serves	serve	VERB
abrj-148	65	16	as	as	ADP
abrj-148	65	17	a	a	DET
abrj-148	65	18	deterrent	deterrent	NOUN
abrj-148	65	19	to	to	ADP
abrj-148	65	20	opportunistic	opportunistic	ADJ
abrj-148	65	21	managerial	managerial	ADJ
abrj-148	65	22	conduct	conduct	NOUN
abrj-148	65	23	.	.	PUNCT
abrj-148	66	1	on	on	ADP
abrj-148	66	2	the	the	DET
abrj-148	66	3	other	other	ADJ
abrj-148	66	4	hand	hand	NOUN
abrj-148	66	5	,	,	PUNCT
abrj-148	66	6	smaller	small	ADJ
abrj-148	66	7	boards	board	NOUN
abrj-148	66	8	are	be	AUX
abrj-148	66	9	predicted	predict	VERB
abrj-148	66	10	to	to	PART
abrj-148	66	11	be	be	AUX
abrj-148	66	12	more	more	ADV
abrj-148	66	13	successful	successful	ADJ
abrj-148	66	14	at	at	ADP
abrj-148	66	15	overseeing	oversee	VERB
abrj-148	66	16	and	and	CCONJ
abrj-148	66	17	regulating	regulate	VERB
abrj-148	66	18	firm	firm	ADJ
abrj-148	66	19	governance	governance	NOUN
abrj-148	66	20	(	(	PUNCT
abrj-148	66	21	biase	biase	PROPN
abrj-148	66	22	&	&	CCONJ
abrj-148	66	23	onorato	onorato	PROPN
abrj-148	66	24	,	,	PUNCT
abrj-148	66	25	2021	2021	NUM
abrj-148	66	26	)	)	PUNCT
abrj-148	66	27	.	.	PUNCT
abrj-148	67	1	based	base	VERB
abrj-148	67	2	on	on	ADP
abrj-148	67	3	this	this	DET
abrj-148	67	4	argument	argument	NOUN
abrj-148	67	5	,	,	PUNCT
abrj-148	67	6	the	the	DET
abrj-148	67	7	hypothesis	hypothesis	NOUN
abrj-148	67	8	is	be	AUX
abrj-148	67	9	stated	state	VERB
abrj-148	67	10	as	as	SCONJ
abrj-148	67	11	follows	follow	VERB
abrj-148	67	12	:	:	PUNCT
abrj-148	67	13	h01	h01	NOUN
abrj-148	67	14	:	:	PUNCT
abrj-148	67	15	board	board	NOUN
abrj-148	67	16	size	size	NOUN
abrj-148	67	17	has	have	VERB
abrj-148	67	18	no	no	DET
abrj-148	67	19	significant	significant	ADJ
abrj-148	67	20	effect	effect	NOUN
abrj-148	67	21	on	on	ADP
abrj-148	67	22	the	the	DET
abrj-148	67	23	financial	financial	ADJ
abrj-148	67	24	performance	performance	NOUN
abrj-148	67	25	of	of	ADP
abrj-148	67	26	listed	list	VERB
abrj-148	67	27	nigeria	nigeria	PROPN
abrj-148	67	28	’s	’s	PART
abrj-148	67	29	oil	oil	NOUN
abrj-148	67	30	and	and	CCONJ
abrj-148	67	31	gas	gas	NOUN
abrj-148	67	32	firms	firm	NOUN
abrj-148	67	33	.	.	PUNCT
abrj-148	68	1	the	the	DET
abrj-148	68	2	board	board	NOUN
abrj-148	68	3	's	's	PART
abrj-148	68	4	composition	composition	NOUN
abrj-148	68	5	into	into	ADP
abrj-148	68	6	executive	executive	NOUN
abrj-148	68	7	and	and	CCONJ
abrj-148	68	8	non	non	ADJ
abrj-148	68	9	-	-	ADJ
abrj-148	68	10	executive	executive	ADJ
abrj-148	68	11	directors	director	NOUN
abrj-148	68	12	is	be	AUX
abrj-148	68	13	another	another	DET
abrj-148	68	14	important	important	ADJ
abrj-148	68	15	feature	feature	NOUN
abrj-148	68	16	.	.	PUNCT
abrj-148	69	1	according	accord	VERB
abrj-148	69	2	to	to	ADP
abrj-148	69	3	fuzi	fuzi	PROPN
abrj-148	69	4	,	,	PUNCT
abrj-148	69	5	halim	halim	PROPN
abrj-148	69	6	,	,	PUNCT
abrj-148	69	7	and	and	CCONJ
abrj-148	69	8	julizaerma	julizaerma	PROPN
abrj-148	69	9	(	(	PUNCT
abrj-148	69	10	2016	2016	NUM
abrj-148	69	11	)	)	PUNCT
abrj-148	69	12	the	the	DET
abrj-148	69	13	board	board	NOUN
abrj-148	69	14	's	's	PART
abrj-148	69	15	non	non	ADJ
abrj-148	69	16	-	-	ADJ
abrj-148	69	17	executive	executive	ADJ
abrj-148	69	18	directors	director	NOUN
abrj-148	69	19	wo	will	AUX
abrj-148	69	20	n't	not	PART
abrj-148	69	21	be	be	AUX
abrj-148	69	22	able	able	ADJ
abrj-148	69	23	to	to	PART
abrj-148	69	24	perform	perform	VERB
abrj-148	69	25	their	their	PRON
abrj-148	69	26	responsibilities	responsibility	NOUN
abrj-148	69	27	well	well	ADV
abrj-148	69	28	unless	unless	SCONJ
abrj-148	69	29	they	they	PRON
abrj-148	69	30	are	be	AUX
abrj-148	69	31	separate	separate	ADJ
abrj-148	69	32	from	from	ADP
abrj-148	69	33	management	management	NOUN
abrj-148	69	34	and	and	CCONJ
abrj-148	69	35	make	make	VERB
abrj-148	69	36	sure	sure	ADJ
abrj-148	69	37	to	to	PART
abrj-148	69	38	offer	offer	VERB
abrj-148	69	39	objective	objective	ADJ
abrj-148	69	40	business	business	NOUN
abrj-148	69	41	judgement	judgement	NOUN
abrj-148	69	42	.	.	PUNCT
abrj-148	70	1	non	non	ADJ
abrj-148	70	2	-	-	ADJ
abrj-148	70	3	executive	executive	ADJ
abrj-148	70	4	directors	director	NOUN
abrj-148	70	5	are	be	AUX
abrj-148	70	6	the	the	DET
abrj-148	70	7	individuals	individual	NOUN
abrj-148	70	8	whose	whose	DET
abrj-148	70	9	shareholders	shareholder	NOUN
abrj-148	70	10	have	have	AUX
abrj-148	70	11	chosen	choose	VERB
abrj-148	70	12	to	to	PART
abrj-148	70	13	represent	represent	VERB
abrj-148	70	14	them	they	PRON
abrj-148	70	15	,	,	PUNCT
abrj-148	70	16	and	and	CCONJ
abrj-148	70	17	their	their	PRON
abrj-148	70	18	presence	presence	NOUN
abrj-148	70	19	will	will	AUX
abrj-148	70	20	lessen	lessen	VERB
abrj-148	70	21	agency	agency	NOUN
abrj-148	70	22	issues	issue	NOUN
abrj-148	70	23	.	.	PUNCT
abrj-148	71	1	the	the	DET
abrj-148	71	2	2018	2018	NUM
abrj-148	71	3	code	code	NOUN
abrj-148	71	4	of	of	ADP
abrj-148	71	5	corporate	corporate	ADJ
abrj-148	71	6	governance	governance	NOUN
abrj-148	71	7	also	also	ADV
abrj-148	71	8	points	point	VERB
abrj-148	71	9	out	out	ADP
abrj-148	71	10	that	that	SCONJ
abrj-148	71	11	nonexecutive	nonexecutive	ADJ
abrj-148	71	12	directors	director	NOUN
abrj-148	71	13	provide	provide	VERB
abrj-148	71	14	the	the	DET
abrj-148	71	15	board	board	NOUN
abrj-148	71	16	with	with	ADP
abrj-148	71	17	their	their	PRON
abrj-148	71	18	knowledge	knowledge	NOUN
abrj-148	71	19	,	,	PUNCT
abrj-148	71	20	expertise	expertise	NOUN
abrj-148	71	21	,	,	PUNCT
abrj-148	71	22	and	and	CCONJ
abrj-148	71	23	unbiased	unbiased	ADJ
abrj-148	71	24	evaluation	evaluation	NOUN
abrj-148	71	25	of	of	ADP
abrj-148	71	26	strategic	strategic	ADJ
abrj-148	71	27	decisions	decision	NOUN
abrj-148	71	28	and	and	CCONJ
abrj-148	71	29	operational	operational	ADJ
abrj-148	71	30	effectiveness	effectiveness	NOUN
abrj-148	71	31	.	.	PUNCT
abrj-148	72	1	nevertheless	nevertheless	ADV
abrj-148	72	2	,	,	PUNCT
abrj-148	72	3	following	follow	VERB
abrj-148	72	4	the	the	DET
abrj-148	72	5	recommendations	recommendation	NOUN
abrj-148	72	6	wo	will	AUX
abrj-148	72	7	n't	not	PART
abrj-148	72	8	be	be	AUX
abrj-148	72	9	enough	enough	ADJ
abrj-148	72	10	if	if	SCONJ
abrj-148	72	11	the	the	DET
abrj-148	72	12	non	non	ADJ
abrj-148	72	13	-	-	ADJ
abrj-148	72	14	executive	executive	ADJ
abrj-148	72	15	directors	director	NOUN
abrj-148	72	16	do	do	AUX
abrj-148	72	17	n't	not	PART
abrj-148	72	18	carry	carry	VERB
abrj-148	72	19	out	out	ADP
abrj-148	72	20	their	their	PRON
abrj-148	72	21	duties	duty	NOUN
abrj-148	72	22	(	(	PUNCT
abrj-148	72	23	kanakriyah	kanakriyah	NOUN
abrj-148	72	24	,	,	PUNCT
abrj-148	72	25	2021	2021	NUM
abrj-148	72	26	)	)	PUNCT
abrj-148	72	27	.	.	PUNCT
abrj-148	73	1	prior	prior	ADJ
abrj-148	73	2	empirical	empirical	ADJ
abrj-148	73	3	studies	study	NOUN
abrj-148	73	4	(	(	PUNCT
abrj-148	73	5	habtoor	habtoor	ADJ
abrj-148	73	6	,	,	PUNCT
abrj-148	73	7	2022	2022	NUM
abrj-148	73	8	;	;	PUNCT
abrj-148	73	9	benvolio	benvolio	NOUN
abrj-148	73	10	and	and	CCONJ
abrj-148	73	11	ironkwe	ironkwe	ADJ
abrj-148	73	12	,	,	PUNCT
abrj-148	73	13	2022	2022	NUM
abrj-148	73	14	)	)	PUNCT
abrj-148	73	15	have	have	AUX
abrj-148	73	16	shown	show	VERB
abrj-148	73	17	that	that	SCONJ
abrj-148	73	18	financial	financial	ADJ
abrj-148	73	19	performance	performance	NOUN
abrj-148	73	20	is	be	AUX
abrj-148	73	21	affected	affect	VERB
abrj-148	73	22	by	by	ADP
abrj-148	73	23	board	board	NOUN
abrj-148	73	24	composition	composition	NOUN
abrj-148	73	25	.	.	PUNCT
abrj-148	74	1	on	on	ADP
abrj-148	74	2	the	the	DET
abrj-148	74	3	contrary	contrary	NOUN
abrj-148	74	4	,	,	PUNCT
abrj-148	74	5	studies	study	NOUN
abrj-148	74	6	such	such	ADJ
abrj-148	74	7	as	as	ADP
abrj-148	74	8	ukemenam	ukemenam	NOUN
abrj-148	74	9	,	,	PUNCT
abrj-148	74	10	ezike	ezike	ADJ
abrj-148	74	11	and	and	CCONJ
abrj-148	74	12	chijioke	chijioke	NOUN
abrj-148	74	13	(	(	PUNCT
abrj-148	74	14	2019	2019	NUM
abrj-148	74	15	)	)	PUNCT
abrj-148	74	16	;	;	PUNCT
abrj-148	74	17	kiptoo	kiptoo	PROPN
abrj-148	74	18	,	,	PUNCT
abrj-148	74	19	kariuki	kariuki	PROPN
abrj-148	74	20	and	and	CCONJ
abrj-148	74	21	ocharo	ocharo	NOUN
abrj-148	74	22	(	(	PUNCT
abrj-148	74	23	2021	2021	NUM
abrj-148	74	24	)	)	PUNCT
abrj-148	74	25	found	find	VERB
abrj-148	74	26	that	that	SCONJ
abrj-148	74	27	firms	firm	NOUN
abrj-148	74	28	’	'	PUNCT
abrj-148	74	29	do	do	AUX
abrj-148	74	30	not	not	PART
abrj-148	74	31	perform	perform	VERB
abrj-148	74	32	optimally	optimally	ADV
abrj-148	74	33	when	when	SCONJ
abrj-148	74	34	they	they	PRON
abrj-148	74	35	are	be	AUX
abrj-148	74	36	composed	compose	VERB
abrj-148	74	37	with	with	ADP
abrj-148	74	38	higher	high	ADJ
abrj-148	74	39	ratio	ratio	NOUN
abrj-148	74	40	of	of	ADP
abrj-148	74	41	non	non	ADJ
abrj-148	74	42	-	-	ADJ
abrj-148	74	43	executive	executive	ADJ
abrj-148	74	44	directors	director	NOUN
abrj-148	74	45	.	.	PUNCT
abrj-148	75	1	therefore	therefore	ADV
abrj-148	75	2	,	,	PUNCT
abrj-148	75	3	the	the	DET
abrj-148	75	4	hypothesis	hypothesis	NOUN
abrj-148	75	5	is	be	AUX
abrj-148	75	6	stated	state	VERB
abrj-148	75	7	as	as	ADP
abrj-148	75	8	:	:	PUNCT
abrj-148	75	9	h02	h02	NOUN
abrj-148	75	10	:	:	PUNCT
abrj-148	75	11	board	board	NOUN
abrj-148	75	12	composition	composition	NOUN
abrj-148	75	13	has	have	VERB
abrj-148	75	14	no	no	DET
abrj-148	75	15	significant	significant	ADJ
abrj-148	75	16	effect	effect	NOUN
abrj-148	75	17	on	on	ADP
abrj-148	75	18	the	the	DET
abrj-148	75	19	financial	financial	ADJ
abrj-148	75	20	performance	performance	NOUN
abrj-148	75	21	of	of	ADP
abrj-148	75	22	listed	list	VERB
abrj-148	75	23	nigerian	nigerian	PROPN
abrj-148	75	24	’s	’s	PART
abrj-148	75	25	oil	oil	NOUN
abrj-148	75	26	and	and	CCONJ
abrj-148	75	27	gas	gas	NOUN
abrj-148	75	28	firms	firm	NOUN
abrj-148	75	29	.	.	PUNCT
abrj-148	76	1	another	another	DET
abrj-148	76	2	distinguishing	distinguish	VERB
abrj-148	76	3	feature	feature	NOUN
abrj-148	76	4	of	of	ADP
abrj-148	76	5	the	the	DET
abrj-148	76	6	board	board	NOUN
abrj-148	76	7	of	of	ADP
abrj-148	76	8	directors	director	NOUN
abrj-148	76	9	is	be	AUX
abrj-148	76	10	how	how	SCONJ
abrj-148	76	11	it	it	PRON
abrj-148	76	12	is	be	AUX
abrj-148	76	13	organised	organise	VERB
abrj-148	76	14	.	.	PUNCT
abrj-148	77	1	according	accord	VERB
abrj-148	77	2	to	to	ADP
abrj-148	77	3	hamada	hamada	PROPN
abrj-148	77	4	and	and	CCONJ
abrj-148	77	5	jwailes	jwailes	PROPN
abrj-148	77	6	(	(	PUNCT
abrj-148	77	7	2021	2021	NUM
abrj-148	77	8	)	)	PUNCT
abrj-148	77	9	the	the	DET
abrj-148	77	10	board	board	NOUN
abrj-148	77	11	's	's	PART
abrj-148	77	12	independence	independence	NOUN
abrj-148	77	13	allows	allow	VERB
abrj-148	77	14	them	they	PRON
abrj-148	77	15	to	to	PART
abrj-148	77	16	take	take	VERB
abrj-148	77	17	an	an	DET
abrj-148	77	18	autonomous	autonomous	ADJ
abrj-148	77	19	view	view	NOUN
abrj-148	77	20	of	of	ADP
abrj-148	77	21	the	the	DET
abrj-148	77	22	company	company	NOUN
abrj-148	77	23	's	's	PART
abrj-148	77	24	financial	financial	ADJ
abrj-148	77	25	reporting	reporting	NOUN
abrj-148	77	26	process	process	NOUN
abrj-148	77	27	.	.	PUNCT
abrj-148	78	1	it	it	PRON
abrj-148	78	2	ensures	ensure	VERB
abrj-148	78	3	that	that	SCONJ
abrj-148	78	4	executive	executive	ADJ
abrj-148	78	5	directors	director	NOUN
abrj-148	78	6	do	do	AUX
abrj-148	78	7	not	not	PART
abrj-148	78	8	dominate	dominate	VERB
abrj-148	78	9	the	the	DET
abrj-148	78	10	board	board	NOUN
abrj-148	78	11	.	.	PUNCT
abrj-148	79	1	according	accord	VERB
abrj-148	79	2	to	to	ADP
abrj-148	79	3	ahmad	ahmad	NOUN
abrj-148	79	4	-	-	PUNCT
abrj-148	79	5	zaluki	zaluki	NOUN
abrj-148	79	6	and	and	CCONJ
abrj-148	79	7	wan	wan	PROPN
abrj-148	79	8	-	-	PUNCT
abrj-148	79	9	hussin	hussin	PROPN
abrj-148	79	10	(	(	PUNCT
abrj-148	79	11	2010	2010	NUM
abrj-148	79	12	)	)	PUNCT
abrj-148	79	13	a	a	DET
abrj-148	79	14	board	board	NOUN
abrj-148	79	15	with	with	ADP
abrj-148	79	16	more	more	ADJ
abrj-148	79	17	members	member	NOUN
abrj-148	79	18	and	and	CCONJ
abrj-148	79	19	a	a	DET
abrj-148	79	20	higher	high	ADJ
abrj-148	79	21	proportion	proportion	NOUN
abrj-148	79	22	of	of	ADP
abrj-148	79	23	independent	independent	ADJ
abrj-148	79	24	directors	director	NOUN
abrj-148	79	25	have	have	VERB
abrj-148	79	26	higher	high	ADJ
abrj-148	79	27	forecast	forecast	NOUN
abrj-148	79	28	accuracy	accuracy	NOUN
abrj-148	79	29	.	.	PUNCT
abrj-148	80	1	furthermore	furthermore	ADV
abrj-148	80	2	,	,	PUNCT
abrj-148	80	3	ali	ali	PROPN
abrj-148	80	4	and	and	CCONJ
abrj-148	80	5	meah	meah	PROPN
abrj-148	80	6	(	(	PUNCT
abrj-148	80	7	2021	2021	NUM
abrj-148	80	8	)	)	PUNCT
abrj-148	80	9	believe	believe	VERB
abrj-148	80	10	that	that	SCONJ
abrj-148	80	11	an	an	DET
abrj-148	80	12	independent	independent	ADJ
abrj-148	80	13	board	board	NOUN
abrj-148	80	14	strengthens	strengthen	VERB
abrj-148	80	15	it	it	PRON
abrj-148	80	16	and	and	CCONJ
abrj-148	80	17	reduces	reduce	VERB
abrj-148	80	18	the	the	DET
abrj-148	80	19	agency	agency	NOUN
abrj-148	80	20	problem	problem	NOUN
abrj-148	80	21	and	and	CCONJ
abrj-148	80	22	the	the	DET
abrj-148	80	23	possibility	possibility	NOUN
abrj-148	80	24	of	of	ADP
abrj-148	80	25	insider	insider	NOUN
abrj-148	80	26	exploitation	exploitation	NOUN
abrj-148	80	27	.	.	PUNCT
abrj-148	81	1	due	due	ADP
abrj-148	81	2	to	to	ADP
abrj-148	81	3	its	its	PRON
abrj-148	81	4	independence	independence	NOUN
abrj-148	81	5	,	,	PUNCT
abrj-148	81	6	the	the	DET
abrj-148	81	7	committee	committee	NOUN
abrj-148	81	8	can	can	AUX
abrj-148	81	9	monitor	monitor	VERB
abrj-148	81	10	financial	financial	ADJ
abrj-148	81	11	reporting	reporting	NOUN
abrj-148	81	12	transparency	transparency	NOUN
abrj-148	81	13	with	with	ADP
abrj-148	81	14	greater	great	ADJ
abrj-148	81	15	objectivity	objectivity	NOUN
abrj-148	81	16	.	.	PUNCT
abrj-148	82	1	agency	agency	NOUN
abrj-148	82	2	issues	issue	NOUN
abrj-148	82	3	between	between	ADP
abrj-148	82	4	executives	executive	NOUN
abrj-148	82	5	and	and	CCONJ
abrj-148	82	6	other	other	ADJ
abrj-148	82	7	shareholders	shareholder	NOUN
abrj-148	82	8	are	be	AUX
abrj-148	82	9	diminished	diminish	VERB
abrj-148	82	10	by	by	ADP
abrj-148	82	11	an	an	DET
abrj-148	82	12	impartial	impartial	ADJ
abrj-148	82	13	board	board	NOUN
abrj-148	82	14	towards	towards	ADP
abrj-148	82	15	the	the	DET
abrj-148	82	16	executive	executive	NOUN
abrj-148	82	17	.	.	PUNCT
abrj-148	83	1	an	an	DET
abrj-148	83	2	essential	essential	ADJ
abrj-148	83	3	factor	factor	NOUN
abrj-148	83	4	in	in	ADP
abrj-148	83	5	ensuring	ensure	VERB
abrj-148	83	6	board	board	NOUN
abrj-148	83	7	effectiveness	effectiveness	NOUN
abrj-148	83	8	is	be	AUX
abrj-148	83	9	that	that	SCONJ
abrj-148	83	10	the	the	DET
abrj-148	83	11	committee	committee	NOUN
abrj-148	83	12	members	member	NOUN
abrj-148	83	13	be	be	AUX
abrj-148	83	14	chosen	choose	VERB
abrj-148	83	15	to	to	PART
abrj-148	83	16	be	be	AUX
abrj-148	83	17	free	free	ADJ
abrj-148	83	18	of	of	ADP
abrj-148	83	19	the	the	DET
abrj-148	83	20	influence	influence	NOUN
abrj-148	83	21	and	and	CCONJ
abrj-148	83	22	pressures	pressure	NOUN
abrj-148	83	23	of	of	ADP
abrj-148	83	24	top	top	ADJ
abrj-148	83	25	management	management	NOUN
abrj-148	83	26	(	(	PUNCT
abrj-148	83	27	hamada	hamada	PROPN
abrj-148	83	28	&	&	CCONJ
abrj-148	83	29	jwailes	jwailes	PROPN
abrj-148	83	30	,	,	PUNCT
abrj-148	83	31	2021	2021	NUM
abrj-148	83	32	)	)	PUNCT
abrj-148	83	33	.	.	PUNCT
abrj-148	84	1	okolie	okolie	PROPN
abrj-148	84	2	and	and	CCONJ
abrj-148	84	3	uwejeyan	uwejeyan	ADJ
abrj-148	84	4	(	(	PUNCT
abrj-148	84	5	2022	2022	NUM
abrj-148	84	6	)	)	PUNCT
abrj-148	84	7	;	;	PUNCT
abrj-148	84	8	biase	biase	VERB
abrj-148	84	9	and	and	CCONJ
abrj-148	84	10	onorato	onorato	NOUN
abrj-148	84	11	(	(	PUNCT
abrj-148	84	12	2021	2021	NUM
abrj-148	84	13	)	)	PUNCT
abrj-148	84	14	;	;	PUNCT
abrj-148	84	15	owolabi	owolabi	NOUN
abrj-148	84	16	et	et	NOUN
abrj-148	84	17	al	al	PROPN
abrj-148	84	18	.	.	PROPN
abrj-148	85	1	(	(	PUNCT
abrj-148	85	2	2021	2021	NUM
abrj-148	85	3	)	)	PUNCT
abrj-148	85	4	study	study	NOUN
abrj-148	85	5	showed	show	VERB
abrj-148	85	6	that	that	SCONJ
abrj-148	85	7	board	board	NOUN
abrj-148	85	8	independence	independence	NOUN
abrj-148	85	9	is	be	AUX
abrj-148	85	10	significant	significant	ADJ
abrj-148	85	11	governance	governance	NOUN
abrj-148	85	12	factor	factor	NOUN
abrj-148	85	13	which	which	PRON
abrj-148	85	14	exerts	exert	VERB
abrj-148	85	15	a	a	DET
abrj-148	85	16	positive	positive	ADJ
abrj-148	85	17	effect	effect	NOUN
abrj-148	85	18	on	on	ADP
abrj-148	85	19	performance	performance	NOUN
abrj-148	85	20	.	.	PUNCT
abrj-148	86	1	gatehi	gatehi	PROPN
abrj-148	86	2	and	and	CCONJ
abrj-148	86	3	nasieku	nasieku	PROPN
abrj-148	86	4	(	(	PUNCT
abrj-148	86	5	2022	2022	NUM
abrj-148	86	6	)	)	PUNCT
abrj-148	86	7	,	,	PUNCT
abrj-148	86	8	aigbovorhiuwa	aigbovorhiuwa	VERB
abrj-148	86	9	et	et	PROPN
abrj-148	86	10	al	al	PROPN
abrj-148	86	11	.	.	PROPN
abrj-148	87	1	(	(	PUNCT
abrj-148	87	2	2022	2022	NUM
abrj-148	87	3	)	)	PUNCT
abrj-148	87	4	;	;	PUNCT
abrj-148	87	5	atty	atty	PROPN
abrj-148	87	6	,	,	PUNCT
abrj-148	87	7	moustafasoliman	moustafasoliman	NOUN
abrj-148	87	8	and	and	CCONJ
abrj-148	87	9	youssef	youssef	PROPN
abrj-148	87	10	(	(	PUNCT
abrj-148	87	11	2018	2018	NUM
abrj-148	87	12	)	)	PUNCT
abrj-148	87	13	establish	establish	VERB
abrj-148	87	14	that	that	SCONJ
abrj-148	87	15	board	board	NOUN
abrj-148	87	16	independence	independence	NOUN
abrj-148	87	17	has	have	VERB
abrj-148	87	18	no	no	DET
abrj-148	87	19	significant	significant	ADJ
abrj-148	87	20	effect	effect	NOUN
abrj-148	87	21	on	on	ADP
abrj-148	87	22	financial	financial	ADJ
abrj-148	87	23	performance	performance	NOUN
abrj-148	87	24	.	.	PUNCT
abrj-148	88	1	from	from	ADP
abrj-148	88	2	the	the	DET
abrj-148	88	3	preceding	precede	VERB
abrj-148	88	4	discourse	discourse	NOUN
abrj-148	88	5	,	,	PUNCT
abrj-148	88	6	the	the	DET
abrj-148	88	7	hypothesis	hypothesis	NOUN
abrj-148	88	8	is	be	AUX
abrj-148	88	9	stated	state	VERB
abrj-148	88	10	thus	thus	ADV
abrj-148	88	11	:	:	PUNCT
abrj-148	88	12	h03	h03	PROPN
abrj-148	88	13	.	.	PUNCT
abrj-148	89	1	board	board	NOUN
abrj-148	89	2	independence	independence	NOUN
abrj-148	89	3	has	have	VERB
abrj-148	89	4	no	no	DET
abrj-148	89	5	significant	significant	ADJ
abrj-148	89	6	effect	effect	NOUN
abrj-148	89	7	on	on	ADP
abrj-148	89	8	the	the	DET
abrj-148	89	9	financial	financial	ADJ
abrj-148	89	10	performance	performance	NOUN
abrj-148	89	11	of	of	ADP
abrj-148	89	12	listed	list	VERB
abrj-148	89	13	nigeria	nigeria	PROPN
abrj-148	89	14	’s	’s	PART
abrj-148	89	15	oil	oil	NOUN
abrj-148	89	16	and	and	CCONJ
abrj-148	89	17	gas	gas	NOUN
abrj-148	89	18	firms	firm	NOUN
abrj-148	89	19	.	.	PUNCT
abrj-148	90	1	the	the	DET
abrj-148	90	2	audit	audit	NOUN
abrj-148	90	3	committee	committee	NOUN
abrj-148	90	4	is	be	AUX
abrj-148	90	5	a	a	DET
abrj-148	90	6	sub	sub	NOUN
abrj-148	90	7	-	-	NOUN
abrj-148	90	8	committee	committee	NOUN
abrj-148	90	9	of	of	ADP
abrj-148	90	10	the	the	DET
abrj-148	90	11	firm	firm	NOUN
abrj-148	90	12	’s	’s	PART
abrj-148	90	13	board	board	NOUN
abrj-148	90	14	responsible	responsible	ADJ
abrj-148	90	15	for	for	ADP
abrj-148	90	16	overseeing	oversee	VERB
abrj-148	90	17	financial	financial	ADJ
abrj-148	90	18	reporting	reporting	NOUN
abrj-148	90	19	and	and	CCONJ
abrj-148	90	20	disclosures	disclosure	NOUN
abrj-148	90	21	reliably	reliably	ADV
abrj-148	90	22	and	and	CCONJ
abrj-148	90	23	accurately	accurately	ADV
abrj-148	90	24	.	.	PUNCT
abrj-148	91	1	different	different	ADJ
abrj-148	91	2	schools	school	NOUN
abrj-148	91	3	of	of	ADP
abrj-148	91	4	thought	thought	NOUN
abrj-148	91	5	have	have	AUX
abrj-148	91	6	differed	differ	VERB
abrj-148	91	7	on	on	ADP
abrj-148	91	8	the	the	DET
abrj-148	91	9	optimal	optimal	ADJ
abrj-148	91	10	amount	amount	NOUN
abrj-148	91	11	that	that	PRON
abrj-148	91	12	should	should	AUX
abrj-148	91	13	make	make	VERB
abrj-148	91	14	up	up	ADP
abrj-148	91	15	the	the	DET
abrj-148	91	16	audit	audit	NOUN
abrj-148	91	17	committee	committee	NOUN
abrj-148	91	18	.	.	PUNCT
abrj-148	92	1	according	accord	VERB
abrj-148	92	2	to	to	ADP
abrj-148	92	3	appah	appah	NOUN
abrj-148	92	4	and	and	CCONJ
abrj-148	92	5	tebepah	tebepah	NOUN
abrj-148	92	6	(	(	PUNCT
abrj-148	92	7	2020	2020	NUM
abrj-148	92	8	)	)	PUNCT
abrj-148	92	9	as	as	SCONJ
abrj-148	92	10	the	the	DET
abrj-148	92	11	audit	audit	NOUN
abrj-148	92	12	committee	committee	NOUN
abrj-148	92	13	grows	grow	VERB
abrj-148	92	14	in	in	ADP
abrj-148	92	15	size	size	NOUN
abrj-148	92	16	,	,	PUNCT
abrj-148	92	17	certain	certain	ADJ
abrj-148	92	18	directors	director	NOUN
abrj-148	92	19	may	may	AUX
abrj-148	92	20	not	not	PART
abrj-148	92	21	participate	participate	VERB
abrj-148	92	22	as	as	ADV
abrj-148	92	23	well	well	ADV
abrj-148	92	24	,	,	PUNCT
abrj-148	92	25	which	which	PRON
abrj-148	92	26	will	will	AUX
abrj-148	92	27	impact	impact	VERB
abrj-148	92	28	the	the	DET
abrj-148	92	29	committee	committee	NOUN
abrj-148	92	30	's	's	PART
abrj-148	92	31	cohesion	cohesion	NOUN
abrj-148	92	32	when	when	SCONJ
abrj-148	92	33	making	make	VERB
abrj-148	92	34	decisions	decision	NOUN
abrj-148	92	35	and	and	CCONJ
abrj-148	92	36	weaken	weaken	VERB
abrj-148	92	37	the	the	DET
abrj-148	92	38	committee	committee	NOUN
abrj-148	92	39	's	's	PART
abrj-148	92	40	job	job	NOUN
abrj-148	92	41	of	of	ADP
abrj-148	92	42	keeping	keep	VERB
abrj-148	92	43	an	an	DET
abrj-148	92	44	eye	eye	NOUN
abrj-148	92	45	on	on	ADP
abrj-148	92	46	things	thing	NOUN
abrj-148	92	47	and	and	CCONJ
abrj-148	92	48	making	make	VERB
abrj-148	92	49	sure	sure	ADJ
abrj-148	92	50	they	they	PRON
abrj-148	92	51	are	be	AUX
abrj-148	92	52	done	do	VERB
abrj-148	92	53	right	right	ADV
abrj-148	92	54	.	.	PUNCT
abrj-148	93	1	in	in	ADP
abrj-148	93	2	turn	turn	NOUN
abrj-148	93	3	,	,	PUNCT
abrj-148	93	4	this	this	PRON
abrj-148	93	5	could	could	AUX
abrj-148	93	6	have	have	VERB
abrj-148	93	7	an	an	DET
abrj-148	93	8	effect	effect	NOUN
abrj-148	93	9	on	on	ADP
abrj-148	93	10	how	how	SCONJ
abrj-148	93	11	well	well	ADV
abrj-148	93	12	the	the	DET
abrj-148	93	13	business	business	NOUN
abrj-148	93	14	does	do	AUX
abrj-148	93	15	financially	financially	ADV
abrj-148	93	16	.	.	PUNCT
abrj-148	94	1	according	accord	VERB
abrj-148	94	2	to	to	ADP
abrj-148	94	3	hamada	hamada	PROPN
abrj-148	94	4	and	and	CCONJ
abrj-148	94	5	jwailes	jwailes	PROPN
abrj-148	94	6	(	(	PUNCT
abrj-148	94	7	2021	2021	NUM
abrj-148	94	8	)	)	PUNCT
abrj-148	94	9	a	a	DET
abrj-148	94	10	suitably	suitably	ADV
abrj-148	94	11	asian	asian	ADJ
abrj-148	94	12	business	business	NOUN
abrj-148	94	13	research	research	NOUN
abrj-148	94	14	journal	journal	NOUN
abrj-148	94	15	,	,	PUNCT
abrj-148	94	16	2024	2024	NUM
abrj-148	94	17	,	,	PUNCT
abrj-148	94	18	9	9	NUM
abrj-148	94	19	:	:	SYM
abrj-148	94	20	1	1	NUM
abrj-148	94	21	-	-	SYM
abrj-148	94	22	6	6	NUM
abrj-148	94	23	3	3	NUM
abrj-148	94	24	©	©	ADP
abrj-148	94	25	2024	2024	NUM
abrj-148	94	26	by	by	ADP
abrj-148	94	27	the	the	DET
abrj-148	94	28	authors	author	NOUN
abrj-148	94	29	;	;	PUNCT
abrj-148	94	30	licensee	licensee	NOUN
abrj-148	94	31	eastern	eastern	ADJ
abrj-148	94	32	centre	centre	NOUN
abrj-148	94	33	of	of	ADP
abrj-148	94	34	science	science	NOUN
abrj-148	94	35	and	and	CCONJ
abrj-148	94	36	education	education	NOUN
abrj-148	94	37	,	,	PUNCT
abrj-148	94	38	usa	usa	PROPN
abrj-148	94	39	sized	sized	ADJ
abrj-148	94	40	audit	audit	NOUN
abrj-148	94	41	committee	committee	NOUN
abrj-148	94	42	would	would	AUX
abrj-148	94	43	give	give	VERB
abrj-148	94	44	members	member	NOUN
abrj-148	94	45	the	the	DET
abrj-148	94	46	opportunity	opportunity	NOUN
abrj-148	94	47	to	to	PART
abrj-148	94	48	put	put	VERB
abrj-148	94	49	their	their	PRON
abrj-148	94	50	knowledge	knowledge	NOUN
abrj-148	94	51	and	and	CCONJ
abrj-148	94	52	experience	experience	NOUN
abrj-148	94	53	to	to	PART
abrj-148	94	54	use	use	VERB
abrj-148	94	55	for	for	ADP
abrj-148	94	56	the	the	DET
abrj-148	94	57	benefit	benefit	NOUN
abrj-148	94	58	of	of	ADP
abrj-148	94	59	all	all	DET
abrj-148	94	60	parties	party	NOUN
abrj-148	94	61	involved	involve	VERB
abrj-148	94	62	.	.	PUNCT
abrj-148	95	1	they	they	PRON
abrj-148	95	2	also	also	ADV
abrj-148	95	3	claimed	claim	VERB
abrj-148	95	4	that	that	SCONJ
abrj-148	95	5	firms	firm	NOUN
abrj-148	95	6	with	with	ADP
abrj-148	95	7	smaller	small	ADJ
abrj-148	95	8	audit	audit	NOUN
abrj-148	95	9	committees	committee	NOUN
abrj-148	95	10	with	with	ADP
abrj-148	95	11	more	more	ADJ
abrj-148	95	12	financial	financial	ADJ
abrj-148	95	13	expertise	expertise	NOUN
abrj-148	95	14	to	to	PART
abrj-148	95	15	perform	perform	VERB
abrj-148	95	16	better	well	ADV
abrj-148	95	17	.	.	PUNCT
abrj-148	96	1	according	accord	VERB
abrj-148	96	2	to	to	ADP
abrj-148	96	3	the	the	DET
abrj-148	96	4	dependency	dependency	NOUN
abrj-148	96	5	resource	resource	NOUN
abrj-148	96	6	theory	theory	NOUN
abrj-148	96	7	,	,	PUNCT
abrj-148	96	8	larger	large	ADJ
abrj-148	96	9	audit	audit	NOUN
abrj-148	96	10	committees	committee	NOUN
abrj-148	96	11	are	be	AUX
abrj-148	96	12	more	more	ADV
abrj-148	96	13	efficient	efficient	ADJ
abrj-148	96	14	since	since	SCONJ
abrj-148	96	15	they	they	PRON
abrj-148	96	16	have	have	VERB
abrj-148	96	17	more	more	ADJ
abrj-148	96	18	manpower	manpower	NOUN
abrj-148	96	19	to	to	PART
abrj-148	96	20	devote	devote	VERB
abrj-148	96	21	to	to	ADP
abrj-148	96	22	solving	solve	VERB
abrj-148	96	23	the	the	DET
abrj-148	96	24	company	company	NOUN
abrj-148	96	25	's	's	PART
abrj-148	96	26	problems	problem	NOUN
abrj-148	96	27	.	.	PUNCT
abrj-148	97	1	the	the	DET
abrj-148	97	2	audit	audit	NOUN
abrj-148	97	3	committee	committee	NOUN
abrj-148	97	4	comprises	comprise	VERB
abrj-148	97	5	directors	director	NOUN
abrj-148	97	6	who	who	PRON
abrj-148	97	7	are	be	AUX
abrj-148	97	8	expected	expect	VERB
abrj-148	97	9	to	to	PART
abrj-148	97	10	have	have	VERB
abrj-148	97	11	a	a	DET
abrj-148	97	12	maximum	maximum	NOUN
abrj-148	97	13	of	of	ADP
abrj-148	97	14	six	six	NUM
abrj-148	97	15	members	member	NOUN
abrj-148	97	16	under	under	ADP
abrj-148	97	17	cama	cama	NOUN
abrj-148	97	18	requirements	requirement	NOUN
abrj-148	97	19	.	.	PUNCT
abrj-148	98	1	empirical	empirical	ADJ
abrj-148	98	2	studies	study	NOUN
abrj-148	98	3	(	(	PUNCT
abrj-148	98	4	wobo	wobo	PROPN
abrj-148	98	5	&	&	CCONJ
abrj-148	98	6	ibanichuka	ibanichuka	PROPN
abrj-148	98	7	,	,	PUNCT
abrj-148	98	8	2021	2021	NUM
abrj-148	98	9	;	;	PUNCT
abrj-148	98	10	iheyen	iheyen	NOUN
abrj-148	98	11	,	,	PUNCT
abrj-148	98	12	2021	2021	NUM
abrj-148	98	13	;	;	PUNCT
abrj-148	98	14	olayinka	olayinka	NOUN
abrj-148	98	15	,	,	PUNCT
abrj-148	98	16	2019	2019	NUM
abrj-148	98	17	)	)	PUNCT
abrj-148	98	18	have	have	AUX
abrj-148	98	19	shown	show	VERB
abrj-148	98	20	that	that	SCONJ
abrj-148	98	21	the	the	DET
abrj-148	98	22	size	size	NOUN
abrj-148	98	23	of	of	ADP
abrj-148	98	24	audit	audit	NOUN
abrj-148	98	25	committee	committee	NOUN
abrj-148	98	26	does	do	AUX
abrj-148	98	27	not	not	PART
abrj-148	98	28	significantly	significantly	ADV
abrj-148	98	29	affect	affect	VERB
abrj-148	98	30	performance	performance	NOUN
abrj-148	98	31	.	.	PUNCT
abrj-148	99	1	in	in	ADP
abrj-148	99	2	contrast	contrast	NOUN
abrj-148	99	3	,	,	PUNCT
abrj-148	99	4	empirical	empirical	ADJ
abrj-148	99	5	evidence	evidence	NOUN
abrj-148	99	6	(	(	PUNCT
abrj-148	99	7	esoeghene	esoeghene	NOUN
abrj-148	99	8	&	&	CCONJ
abrj-148	99	9	oghenevwogaga	oghenevwogaga	PROPN
abrj-148	99	10	,	,	PUNCT
abrj-148	99	11	2021	2021	NUM
abrj-148	99	12	;	;	PUNCT
abrj-148	99	13	okeke	okeke	ADJ
abrj-148	99	14	,	,	PUNCT
abrj-148	99	15	2021	2021	NUM
abrj-148	99	16	;	;	PUNCT
abrj-148	99	17	daniel	daniel	PROPN
abrj-148	99	18	eguasa	eguasa	PROPN
abrj-148	99	19	&	&	CCONJ
abrj-148	99	20	excellence	excellence	PROPN
abrj-148	99	21	,	,	PUNCT
abrj-148	99	22	2021	2021	NUM
abrj-148	99	23	)	)	PUNCT
abrj-148	99	24	showed	show	VERB
abrj-148	99	25	that	that	SCONJ
abrj-148	99	26	audit	audit	NOUN
abrj-148	99	27	committee	committee	NOUN
abrj-148	99	28	size	size	NOUN
abrj-148	99	29	has	have	VERB
abrj-148	99	30	significant	significant	ADJ
abrj-148	99	31	positive	positive	ADJ
abrj-148	99	32	effects	effect	NOUN
abrj-148	99	33	on	on	ADP
abrj-148	99	34	financial	financial	ADJ
abrj-148	99	35	performance	performance	NOUN
abrj-148	99	36	.	.	PUNCT
abrj-148	100	1	hence	hence	ADV
abrj-148	100	2	,	,	PUNCT
abrj-148	100	3	the	the	DET
abrj-148	100	4	hypothesis	hypothesis	NOUN
abrj-148	100	5	is	be	AUX
abrj-148	100	6	stated	state	VERB
abrj-148	100	7	as	as	SCONJ
abrj-148	100	8	follows	follow	VERB
abrj-148	100	9	:	:	PUNCT
abrj-148	100	10	h04	h04	NOUN
abrj-148	100	11	.	.	PUNCT
abrj-148	101	1	audit	audit	NOUN
abrj-148	101	2	committee	committee	NOUN
abrj-148	101	3	size	size	NOUN
abrj-148	101	4	has	have	VERB
abrj-148	101	5	no	no	DET
abrj-148	101	6	significant	significant	ADJ
abrj-148	101	7	effect	effect	NOUN
abrj-148	101	8	on	on	ADP
abrj-148	101	9	the	the	DET
abrj-148	101	10	return	return	NOUN
abrj-148	101	11	on	on	ADP
abrj-148	101	12	asset	asset	NOUN
abrj-148	101	13	of	of	ADP
abrj-148	101	14	listed	list	VERB
abrj-148	101	15	nigeria	nigeria	PROPN
abrj-148	101	16	’s	’s	PART
abrj-148	101	17	oil	oil	NOUN
abrj-148	101	18	and	and	CCONJ
abrj-148	101	19	gas	gas	NOUN
abrj-148	101	20	firms	firm	NOUN
abrj-148	101	21	.	.	PUNCT
abrj-148	102	1	3	3	X
abrj-148	102	2	.	.	X
abrj-148	102	3	materials	material	NOUN
abrj-148	102	4	and	and	CCONJ
abrj-148	102	5	methods	method	NOUN
abrj-148	102	6	an	an	DET
abrj-148	102	7	ex	ex	NOUN
abrj-148	102	8	-	-	ADJ
abrj-148	102	9	post	post	ADJ
abrj-148	102	10	facto	facto	X
abrj-148	102	11	research	research	NOUN
abrj-148	102	12	method	method	NOUN
abrj-148	102	13	is	be	AUX
abrj-148	102	14	adopted	adopt	VERB
abrj-148	102	15	in	in	ADP
abrj-148	102	16	this	this	DET
abrj-148	102	17	study	study	NOUN
abrj-148	102	18	.	.	PUNCT
abrj-148	103	1	this	this	DET
abrj-148	103	2	study	study	NOUN
abrj-148	103	3	looks	look	VERB
abrj-148	103	4	at	at	ADP
abrj-148	103	5	oil	oil	NOUN
abrj-148	103	6	and	and	CCONJ
abrj-148	103	7	gas	gas	NOUN
abrj-148	103	8	firms	firm	NOUN
abrj-148	103	9	that	that	PRON
abrj-148	103	10	were	be	AUX
abrj-148	103	11	traded	trade	VERB
abrj-148	103	12	on	on	ADP
abrj-148	103	13	the	the	DET
abrj-148	103	14	nigerian	nigerian	ADJ
abrj-148	103	15	exchange	exchange	NOUN
abrj-148	103	16	group	group	NOUN
abrj-148	103	17	(	(	PUNCT
abrj-148	103	18	ngx	ngx	NOUN
abrj-148	103	19	)	)	PUNCT
abrj-148	103	20	between	between	ADP
abrj-148	103	21	2012	2012	NUM
abrj-148	103	22	and	and	CCONJ
abrj-148	103	23	2022	2022	NUM
abrj-148	103	24	.	.	PUNCT
abrj-148	104	1	the	the	DET
abrj-148	104	2	study	study	NOUN
abrj-148	104	3	uses	use	VERB
abrj-148	104	4	a	a	DET
abrj-148	104	5	sample	sample	NOUN
abrj-148	104	6	of	of	ADP
abrj-148	104	7	seven	seven	NUM
abrj-148	104	8	firms	firm	NOUN
abrj-148	104	9	based	base	VERB
abrj-148	104	10	on	on	ADP
abrj-148	104	11	data	datum	NOUN
abrj-148	104	12	availability	availability	NOUN
abrj-148	104	13	.	.	PUNCT
abrj-148	105	1	the	the	DET
abrj-148	105	2	panel	panel	NOUN
abrj-148	105	3	data	datum	NOUN
abrj-148	105	4	were	be	AUX
abrj-148	105	5	sourced	source	VERB
abrj-148	105	6	from	from	ADP
abrj-148	105	7	the	the	DET
abrj-148	105	8	annual	annual	ADJ
abrj-148	105	9	reports	report	NOUN
abrj-148	105	10	of	of	ADP
abrj-148	105	11	the	the	DET
abrj-148	105	12	selected	select	VERB
abrj-148	105	13	firms	firm	NOUN
abrj-148	105	14	.	.	PUNCT
abrj-148	106	1	table	table	NOUN
abrj-148	106	2	1	1	NUM
abrj-148	106	3	.	.	PUNCT
abrj-148	106	4	description	description	NOUN
abrj-148	106	5	of	of	ADP
abrj-148	106	6	variables	variable	NOUN
abrj-148	106	7	.	.	PUNCT
abrj-148	107	1	variable	variable	ADJ
abrj-148	107	2	description	description	NOUN
abrj-148	107	3	return	return	VERB
abrj-148	107	4	on	on	ADP
abrj-148	107	5	asset	asset	NOUN
abrj-148	107	6	(	(	PUNCT
abrj-148	107	7	roa	roa	NOUN
abrj-148	107	8	)	)	PUNCT
abrj-148	107	9	ratio	ratio	NOUN
abrj-148	107	10	of	of	ADP
abrj-148	107	11	net	net	ADJ
abrj-148	107	12	income	income	NOUN
abrj-148	107	13	to	to	ADP
abrj-148	107	14	total	total	ADJ
abrj-148	107	15	asset	asset	NOUN
abrj-148	107	16	return	return	NOUN
abrj-148	107	17	on	on	ADP
abrj-148	107	18	equity	equity	NOUN
abrj-148	107	19	(	(	PUNCT
abrj-148	107	20	roe	roe	PROPN
abrj-148	107	21	)	)	PUNCT
abrj-148	107	22	ratio	ratio	NOUN
abrj-148	107	23	of	of	ADP
abrj-148	107	24	net	net	ADJ
abrj-148	107	25	income	income	NOUN
abrj-148	107	26	to	to	ADP
abrj-148	107	27	total	total	ADJ
abrj-148	107	28	equity	equity	NOUN
abrj-148	107	29	board	board	NOUN
abrj-148	107	30	size	size	NOUN
abrj-148	107	31	(	(	PUNCT
abrj-148	107	32	bsize	bsize	NOUN
abrj-148	107	33	)	)	PUNCT
abrj-148	107	34	total	total	ADJ
abrj-148	107	35	number	number	NOUN
abrj-148	107	36	of	of	ADP
abrj-148	107	37	board	board	NOUN
abrj-148	107	38	directors	director	NOUN
abrj-148	107	39	board	board	VERB
abrj-148	107	40	composition	composition	NOUN
abrj-148	107	41	(	(	PUNCT
abrj-148	107	42	bcom	bcom	NOUN
abrj-148	107	43	)	)	PUNCT
abrj-148	107	44	ratio	ratio	NOUN
abrj-148	107	45	of	of	ADP
abrj-148	107	46	non	non	ADJ
abrj-148	107	47	-	-	ADJ
abrj-148	107	48	executive	executive	ADJ
abrj-148	107	49	directors	director	NOUN
abrj-148	107	50	to	to	PART
abrj-148	107	51	total	total	ADJ
abrj-148	107	52	number	number	NOUN
abrj-148	107	53	of	of	ADP
abrj-148	107	54	directors	director	NOUN
abrj-148	107	55	board	board	VERB
abrj-148	107	56	independence	independence	NOUN
abrj-148	107	57	(	(	PUNCT
abrj-148	107	58	bind	bind	NOUN
abrj-148	107	59	)	)	PUNCT
abrj-148	107	60	ratio	ratio	NOUN
abrj-148	107	61	of	of	ADP
abrj-148	107	62	independent	independent	ADJ
abrj-148	107	63	directors	director	NOUN
abrj-148	107	64	to	to	ADP
abrj-148	107	65	the	the	DET
abrj-148	107	66	total	total	ADJ
abrj-148	107	67	number	number	NOUN
abrj-148	107	68	of	of	ADP
abrj-148	107	69	directors	director	NOUN
abrj-148	107	70	audit	audit	PROPN
abrj-148	107	71	committee	committee	NOUN
abrj-148	107	72	characteristics	characteristic	NOUN
abrj-148	107	73	(	(	PUNCT
abrj-148	107	74	acs	acs	PROPN
abrj-148	107	75	)	)	PUNCT
abrj-148	107	76	total	total	ADJ
abrj-148	107	77	number	number	NOUN
abrj-148	107	78	of	of	ADP
abrj-148	107	79	audit	audit	NOUN
abrj-148	107	80	committee	committee	NOUN
abrj-148	107	81	size	size	NOUN
abrj-148	107	82	firm	firm	NOUN
abrj-148	107	83	size	size	NOUN
abrj-148	107	84	(	(	PUNCT
abrj-148	107	85	fsize	fsize	NOUN
abrj-148	107	86	)	)	PUNCT
abrj-148	107	87	measured	measure	VERB
abrj-148	107	88	as	as	ADP
abrj-148	107	89	the	the	DET
abrj-148	107	90	log	log	NOUN
abrj-148	107	91	of	of	ADP
abrj-148	107	92	total	total	ADJ
abrj-148	107	93	asset	asset	NOUN
abrj-148	107	94	3.1	3.1	NUM
abrj-148	107	95	.	.	PUNCT
abrj-148	108	1	empirical	empirical	ADJ
abrj-148	108	2	model	model	NOUN
abrj-148	108	3	panel	panel	NOUN
abrj-148	108	4	regression	regression	NOUN
abrj-148	108	5	models	model	NOUN
abrj-148	108	6	capture	capture	VERB
abrj-148	108	7	corporate	corporate	ADJ
abrj-148	108	8	governance	governance	NOUN
abrj-148	108	9	's	's	PART
abrj-148	108	10	effect	effect	NOUN
abrj-148	108	11	on	on	ADP
abrj-148	108	12	the	the	DET
abrj-148	108	13	performance	performance	NOUN
abrj-148	108	14	of	of	ADP
abrj-148	108	15	listed	list	VERB
abrj-148	108	16	nigeria	nigeria	PROPN
abrj-148	108	17	oil	oil	NOUN
abrj-148	108	18	and	and	CCONJ
abrj-148	108	19	gas	gas	NOUN
abrj-148	108	20	firms	firm	NOUN
abrj-148	108	21	.	.	PUNCT
abrj-148	109	1	the	the	DET
abrj-148	109	2	models	model	NOUN
abrj-148	109	3	were	be	AUX
abrj-148	109	4	subjected	subject	VERB
abrj-148	109	5	to	to	ADP
abrj-148	109	6	the	the	DET
abrj-148	109	7	hausman	hausman	NOUN
abrj-148	109	8	(	(	PUNCT
abrj-148	109	9	1978	1978	NUM
abrj-148	109	10	)	)	PUNCT
abrj-148	109	11	test	test	NOUN
abrj-148	109	12	to	to	PART
abrj-148	109	13	examine	examine	VERB
abrj-148	109	14	whether	whether	SCONJ
abrj-148	109	15	the	the	DET
abrj-148	109	16	regression	regression	NOUN
abrj-148	109	17	coefficients	coefficient	VERB
abrj-148	109	18	in	in	ADP
abrj-148	109	19	the	the	DET
abrj-148	109	20	fixed	fixed	ADJ
abrj-148	109	21	effect	effect	NOUN
abrj-148	109	22	(	(	PUNCT
abrj-148	109	23	fe	fe	NOUN
abrj-148	109	24	)	)	PUNCT
abrj-148	109	25	and	and	CCONJ
abrj-148	109	26	random	random	ADJ
abrj-148	109	27	effects	effect	NOUN
abrj-148	109	28	(	(	PUNCT
abrj-148	109	29	re	re	NOUN
abrj-148	109	30	)	)	PUNCT
abrj-148	109	31	models	model	NOUN
abrj-148	109	32	differ	differ	VERB
abrj-148	109	33	statistically	statistically	ADV
abrj-148	109	34	.	.	PUNCT
abrj-148	110	1	if	if	SCONJ
abrj-148	110	2	the	the	DET
abrj-148	110	3	null	null	ADJ
abrj-148	110	4	hypothesis	hypothesis	NOUN
abrj-148	110	5	of	of	ADP
abrj-148	110	6	the	the	DET
abrj-148	110	7	hausman	hausman	PROPN
abrj-148	110	8	test	test	NOUN
abrj-148	110	9	is	be	AUX
abrj-148	110	10	significant	significant	ADJ
abrj-148	110	11	,	,	PUNCT
abrj-148	110	12	then	then	ADV
abrj-148	110	13	the	the	DET
abrj-148	110	14	fe	fe	NOUN
abrj-148	110	15	is	be	AUX
abrj-148	110	16	preferable	preferable	ADJ
abrj-148	110	17	;	;	PUNCT
abrj-148	110	18	otherwise	otherwise	ADV
abrj-148	110	19	,	,	PUNCT
abrj-148	110	20	the	the	DET
abrj-148	110	21	re	re	NOUN
abrj-148	110	22	is	be	AUX
abrj-148	110	23	used	use	VERB
abrj-148	110	24	.	.	PUNCT
abrj-148	111	1	the	the	DET
abrj-148	111	2	significance	significance	NOUN
abrj-148	111	3	of	of	ADP
abrj-148	111	4	the	the	DET
abrj-148	111	5	p	p	NOUN
abrj-148	111	6	-	-	PUNCT
abrj-148	111	7	value	value	NOUN
abrj-148	111	8	of	of	ADP
abrj-148	111	9	the	the	DET
abrj-148	111	10	hausman	hausman	PROPN
abrj-148	111	11	test	test	NOUN
abrj-148	111	12	statistic	statistic	PROPN
abrj-148	111	13	supports	support	VERB
abrj-148	111	14	the	the	DET
abrj-148	111	15	choice	choice	NOUN
abrj-148	111	16	of	of	ADP
abrj-148	111	17	the	the	DET
abrj-148	111	18	fixed	fix	VERB
abrj-148	111	19	effects	effect	NOUN
abrj-148	111	20	estimator	estimator	NOUN
abrj-148	111	21	over	over	ADP
abrj-148	111	22	the	the	DET
abrj-148	111	23	random	random	ADJ
abrj-148	111	24	effect	effect	NOUN
abrj-148	111	25	estimator	estimator	NOUN
abrj-148	111	26	.	.	PUNCT
abrj-148	112	1	the	the	DET
abrj-148	112	2	hausman	hausman	PROPN
abrj-148	112	3	test	test	NOUN
abrj-148	112	4	statistics	statistic	NOUN
abrj-148	112	5	suggests	suggest	VERB
abrj-148	112	6	the	the	DET
abrj-148	112	7	use	use	NOUN
abrj-148	112	8	of	of	ADP
abrj-148	112	9	fixed	fix	VERB
abrj-148	112	10	effect	effect	NOUN
abrj-148	112	11	(	(	PUNCT
abrj-148	112	12	17.12	17.12	NUM
abrj-148	112	13	and	and	CCONJ
abrj-148	112	14	10.75	10.75	NUM
abrj-148	112	15	)	)	PUNCT
abrj-148	112	16	,	,	PUNCT
abrj-148	112	17	which	which	PRON
abrj-148	112	18	were	be	AUX
abrj-148	112	19	significant	significant	ADJ
abrj-148	112	20	at	at	ADP
abrj-148	112	21	1	1	NUM
abrj-148	112	22	%	%	NOUN
abrj-148	112	23	and	and	CCONJ
abrj-148	112	24	5	5	NUM
abrj-148	112	25	%	%	NOUN
abrj-148	112	26	significant	significant	ADJ
abrj-148	112	27	levels	level	NOUN
abrj-148	112	28	,	,	PUNCT
abrj-148	112	29	respectively	respectively	ADV
abrj-148	112	30	.	.	PUNCT
abrj-148	113	1	the	the	DET
abrj-148	113	2	models	model	NOUN
abrj-148	113	3	are	be	AUX
abrj-148	113	4	specified	specify	VERB
abrj-148	113	5	as	as	SCONJ
abrj-148	113	6	follows	follow	VERB
abrj-148	113	7	:	:	PUNCT
abrj-148	113	8	𝑅𝑂𝐴𝑖𝑡	𝑅𝑂𝐴𝑖𝑡	PUNCT
abrj-148	113	9	=	=	SYM
abrj-148	113	10	𝛽0	𝛽0	PROPN
abrj-148	113	11	+	+	CCONJ
abrj-148	113	12	𝛽1𝐵𝑆𝐼𝑍𝐸𝑖𝑡	𝛽1𝐵𝑆𝐼𝑍𝐸𝑖𝑡	NOUN
abrj-148	113	13	+	+	X
abrj-148	113	14	𝛽2𝐵𝐶𝑂𝑀𝑖𝑡	𝛽2𝐵𝐶𝑂𝑀𝑖𝑡	NOUN
abrj-148	113	15	+	+	CCONJ
abrj-148	113	16	𝛽3𝐵𝐼𝑁𝐷𝑖𝑡	𝛽3𝐵𝐼𝑁𝐷𝑖𝑡	ADJ
abrj-148	113	17	+	+	NUM
abrj-148	113	18	𝛽4𝐴𝑈𝐷𝐶𝑂𝑀𝑖𝑡	𝛽4𝐴𝑈𝐷𝐶𝑂𝑀𝑖𝑡	NOUN
abrj-148	113	19	+	+	CCONJ
abrj-148	113	20	𝛽5𝐹𝑆𝐼𝑍𝐸	𝛽5𝐹𝑆𝐼𝑍𝐸	NOUN
abrj-148	113	21	+	+	CCONJ
abrj-148	113	22	𝜇𝑖𝑡	𝜇𝑖𝑡	ADJ
abrj-148	113	23	(	(	PUNCT
abrj-148	113	24	1	1	NUM
abrj-148	113	25	)	)	PUNCT
abrj-148	113	26	𝑅𝑂𝐸𝑖𝑡	𝑅𝑂𝐸𝑖𝑡	PROPN
abrj-148	113	27	=	=	SYM
abrj-148	113	28	𝛽0	𝛽0	PROPN
abrj-148	113	29	+	+	CCONJ
abrj-148	113	30	𝛽1	𝛽1	NOUN
abrj-148	113	31	𝐵𝑆𝐼𝑍𝐸𝑖𝑡	𝐵𝑆𝐼𝑍𝐸𝑖𝑡	PROPN
abrj-148	113	32	+	+	NUM
abrj-148	113	33	𝛽2𝐵𝐶𝑂𝑀𝑖𝑡	𝛽2𝐵𝐶𝑂𝑀𝑖𝑡	NOUN
abrj-148	113	34	+	+	CCONJ
abrj-148	113	35	𝛽3𝐵𝐼𝑁𝐷𝑖𝑡	𝛽3𝐵𝐼𝑁𝐷𝑖𝑡	ADJ
abrj-148	113	36	+	+	NUM
abrj-148	113	37	𝛽4𝐴𝑈𝐷𝐶𝑂𝑀𝑖𝑡	𝛽4𝐴𝑈𝐷𝐶𝑂𝑀𝑖𝑡	NOUN
abrj-148	113	38	+	+	CCONJ
abrj-148	113	39	𝛽5𝐹𝑆𝐼𝑍𝐸	𝛽5𝐹𝑆𝐼𝑍𝐸	NOUN
abrj-148	113	40	+	+	CCONJ
abrj-148	113	41	𝜇𝑖𝑡	𝜇𝑖𝑡	ADJ
abrj-148	113	42	(	(	PUNCT
abrj-148	113	43	2	2	NUM
abrj-148	113	44	)	)	PUNCT
abrj-148	113	45	where	where	SCONJ
abrj-148	113	46	t	t	PROPN
abrj-148	113	47	and	and	CCONJ
abrj-148	113	48	i	i	PRON
abrj-148	113	49	are	be	AUX
abrj-148	113	50	time	time	NOUN
abrj-148	113	51	and	and	CCONJ
abrj-148	113	52	the	the	DET
abrj-148	113	53	number	number	NOUN
abrj-148	113	54	of	of	ADP
abrj-148	113	55	firms	firm	NOUN
abrj-148	113	56	,	,	PUNCT
abrj-148	113	57	respectively	respectively	ADV
abrj-148	113	58	,	,	PUNCT
abrj-148	113	59	while	while	SCONJ
abrj-148	113	60	β0	β0	PROPN
abrj-148	113	61	is	be	AUX
abrj-148	113	62	the	the	DET
abrj-148	113	63	constant	constant	ADJ
abrj-148	113	64	term	term	NOUN
abrj-148	113	65	,	,	PUNCT
abrj-148	113	66	β1	β1	PROPN
abrj-148	113	67	to	to	ADP
abrj-148	113	68	β5	β5	PROPN
abrj-148	113	69	are	be	AUX
abrj-148	113	70	the	the	DET
abrj-148	113	71	parameters	parameter	NOUN
abrj-148	113	72	estimated	estimate	VERB
abrj-148	113	73	,	,	PUNCT
abrj-148	113	74	and	and	CCONJ
abrj-148	113	75	ε	ε	PROPN
abrj-148	113	76	is	be	AUX
abrj-148	113	77	the	the	DET
abrj-148	113	78	error	error	NOUN
abrj-148	113	79	term	term	NOUN
abrj-148	113	80	.	.	PUNCT
abrj-148	114	1	4	4	X
abrj-148	114	2	.	.	NOUN
abrj-148	114	3	results	result	VERB
abrj-148	114	4	4.1	4.1	NUM
abrj-148	114	5	.	.	PUNCT
abrj-148	114	6	correlation	correlation	NOUN
abrj-148	114	7	matrix	matrix	NOUN
abrj-148	114	8	and	and	CCONJ
abrj-148	114	9	summary	summary	NOUN
abrj-148	114	10	statistics	statistic	NOUN
abrj-148	114	11	table	table	NOUN
abrj-148	114	12	2	2	NUM
abrj-148	114	13	show	show	VERB
abrj-148	114	14	that	that	SCONJ
abrj-148	114	15	the	the	DET
abrj-148	114	16	mean	mean	NOUN
abrj-148	114	17	of	of	ADP
abrj-148	114	18	roa	roa	PROPN
abrj-148	114	19	is	be	AUX
abrj-148	114	20	1	1	NUM
abrj-148	114	21	%	%	NOUN
abrj-148	114	22	,	,	PUNCT
abrj-148	114	23	which	which	PRON
abrj-148	114	24	implies	imply	VERB
abrj-148	114	25	that	that	SCONJ
abrj-148	114	26	on	on	ADP
abrj-148	114	27	average	average	ADJ
abrj-148	114	28	,	,	PUNCT
abrj-148	114	29	the	the	DET
abrj-148	114	30	oil	oil	NOUN
abrj-148	114	31	and	and	CCONJ
abrj-148	114	32	gas	gas	NOUN
abrj-148	114	33	firms	firm	NOUN
abrj-148	114	34	'	'	PART
abrj-148	114	35	management	management	NOUN
abrj-148	114	36	in	in	ADP
abrj-148	114	37	nigeria	nigeria	PROPN
abrj-148	114	38	are	be	AUX
abrj-148	114	39	inefficient	inefficient	ADJ
abrj-148	114	40	in	in	ADP
abrj-148	114	41	generating	generate	VERB
abrj-148	114	42	profits	profit	NOUN
abrj-148	114	43	from	from	ADP
abrj-148	114	44	their	their	PRON
abrj-148	114	45	total	total	ADJ
abrj-148	114	46	assets	asset	NOUN
abrj-148	114	47	.	.	PUNCT
abrj-148	115	1	the	the	DET
abrj-148	115	2	dispersion	dispersion	NOUN
abrj-148	115	3	,	,	PUNCT
abrj-148	115	4	measured	measure	VERB
abrj-148	115	5	as	as	ADP
abrj-148	115	6	the	the	DET
abrj-148	115	7	standard	standard	ADJ
abrj-148	115	8	deviation	deviation	NOUN
abrj-148	115	9	around	around	ADP
abrj-148	115	10	the	the	DET
abrj-148	115	11	mean	mean	NOUN
abrj-148	115	12	,	,	PUNCT
abrj-148	115	13	stood	stand	VERB
abrj-148	115	14	at	at	ADP
abrj-148	115	15	20.5	20.5	NUM
abrj-148	115	16	%	%	NOUN
abrj-148	115	17	.	.	PUNCT
abrj-148	116	1	the	the	DET
abrj-148	116	2	minimum	minimum	ADJ
abrj-148	116	3	and	and	CCONJ
abrj-148	116	4	maximum	maximum	ADJ
abrj-148	116	5	values	value	NOUN
abrj-148	116	6	of	of	ADP
abrj-148	116	7	roa	roa	PROPN
abrj-148	116	8	are	be	AUX
abrj-148	116	9	-5.8	-5.8	ADV
abrj-148	116	10	%	%	NOUN
abrj-148	116	11	and	and	CCONJ
abrj-148	116	12	1.51	1.51	NUM
abrj-148	116	13	%	%	NOUN
abrj-148	116	14	,	,	PUNCT
abrj-148	116	15	respectively	respectively	ADV
abrj-148	116	16	.	.	PUNCT
abrj-148	117	1	this	this	DET
abrj-148	117	2	finding	finding	NOUN
abrj-148	117	3	implies	imply	VERB
abrj-148	117	4	that	that	SCONJ
abrj-148	117	5	some	some	DET
abrj-148	117	6	oil	oil	NOUN
abrj-148	117	7	and	and	CCONJ
abrj-148	117	8	gas	gas	NOUN
abrj-148	117	9	firms	firm	NOUN
abrj-148	117	10	utilise	utilise	VERB
abrj-148	117	11	larger	large	ADJ
abrj-148	117	12	assets	asset	NOUN
abrj-148	117	13	to	to	PART
abrj-148	117	14	generate	generate	VERB
abrj-148	117	15	profits	profit	NOUN
abrj-148	117	16	while	while	SCONJ
abrj-148	117	17	others	other	NOUN
abrj-148	117	18	use	use	VERB
abrj-148	117	19	fewer	few	ADJ
abrj-148	117	20	assets	asset	NOUN
abrj-148	117	21	to	to	PART
abrj-148	117	22	generate	generate	VERB
abrj-148	117	23	their	their	PRON
abrj-148	117	24	profits	profit	NOUN
abrj-148	117	25	.	.	PUNCT
abrj-148	118	1	the	the	DET
abrj-148	118	2	average	average	ADJ
abrj-148	118	3	value	value	NOUN
abrj-148	118	4	of	of	ADP
abrj-148	118	5	roe	roe	PROPN
abrj-148	118	6	is	be	AUX
abrj-148	118	7	23.4	23.4	NUM
abrj-148	118	8	%	%	NOUN
abrj-148	118	9	with	with	ADP
abrj-148	118	10	a	a	DET
abrj-148	118	11	deviation	deviation	NOUN
abrj-148	118	12	of	of	ADP
abrj-148	118	13	1.05	1.05	NUM
abrj-148	118	14	%	%	NOUN
abrj-148	118	15	.	.	PUNCT
abrj-148	119	1	the	the	DET
abrj-148	119	2	minimum	minimum	ADJ
abrj-148	119	3	and	and	CCONJ
abrj-148	119	4	maximum	maximum	ADJ
abrj-148	119	5	values	value	NOUN
abrj-148	119	6	of	of	ADP
abrj-148	119	7	roe	roe	NOUN
abrj-148	119	8	for	for	ADP
abrj-148	119	9	oil	oil	NOUN
abrj-148	119	10	and	and	CCONJ
abrj-148	119	11	gas	gas	NOUN
abrj-148	119	12	firms	firm	NOUN
abrj-148	119	13	are	be	AUX
abrj-148	119	14	-3.62	-3.62	NOUN
abrj-148	119	15	%	%	NOUN
abrj-148	119	16	and	and	CCONJ
abrj-148	119	17	4.84	4.84	NUM
abrj-148	119	18	%	%	NOUN
abrj-148	119	19	,	,	PUNCT
abrj-148	119	20	respectively	respectively	ADV
abrj-148	119	21	.	.	PUNCT
abrj-148	120	1	these	these	DET
abrj-148	120	2	findings	finding	NOUN
abrj-148	120	3	imply	imply	VERB
abrj-148	120	4	that	that	SCONJ
abrj-148	120	5	there	there	PRON
abrj-148	120	6	is	be	VERB
abrj-148	120	7	a	a	DET
abrj-148	120	8	huge	huge	ADJ
abrj-148	120	9	disparity	disparity	NOUN
abrj-148	120	10	between	between	ADP
abrj-148	120	11	nigeria	nigeria	PROPN
abrj-148	120	12	oil	oil	NOUN
abrj-148	120	13	and	and	CCONJ
abrj-148	120	14	gas	gas	NOUN
abrj-148	120	15	firms	firm	NOUN
abrj-148	120	16	.	.	PUNCT
abrj-148	121	1	it	it	PRON
abrj-148	121	2	shows	show	VERB
abrj-148	121	3	that	that	SCONJ
abrj-148	121	4	some	some	DET
abrj-148	121	5	firms	firm	NOUN
abrj-148	121	6	do	do	AUX
abrj-148	121	7	not	not	PART
abrj-148	121	8	effectively	effectively	ADV
abrj-148	121	9	manage	manage	VERB
abrj-148	121	10	shareholders	shareholder	NOUN
abrj-148	121	11	'	'	PART
abrj-148	121	12	wealth	wealth	NOUN
abrj-148	121	13	while	while	SCONJ
abrj-148	121	14	others	other	NOUN
abrj-148	121	15	make	make	VERB
abrj-148	121	16	as	as	ADV
abrj-148	121	17	much	much	ADJ
abrj-148	121	18	as	as	ADP
abrj-148	121	19	4.84	4.84	NUM
abrj-148	121	20	%	%	NOUN
abrj-148	121	21	of	of	ADP
abrj-148	121	22	the	the	DET
abrj-148	121	23	stakeholders	stakeholder	NOUN
abrj-148	121	24	'	'	PART
abrj-148	121	25	investment	investment	NOUN
abrj-148	121	26	.	.	PUNCT
abrj-148	122	1	the	the	DET
abrj-148	122	2	average	average	ADJ
abrj-148	122	3	board	board	NOUN
abrj-148	122	4	size	size	NOUN
abrj-148	122	5	for	for	ADP
abrj-148	122	6	oil	oil	NOUN
abrj-148	122	7	and	and	CCONJ
abrj-148	122	8	gas	gas	NOUN
abrj-148	122	9	firms	firm	NOUN
abrj-148	122	10	in	in	ADP
abrj-148	122	11	nigeria	nigeria	PROPN
abrj-148	122	12	is	be	AUX
abrj-148	122	13	approximately	approximately	ADV
abrj-148	122	14	10	10	NUM
abrj-148	122	15	,	,	PUNCT
abrj-148	122	16	while	while	SCONJ
abrj-148	122	17	the	the	DET
abrj-148	122	18	minimum	minimum	NOUN
abrj-148	122	19	and	and	CCONJ
abrj-148	122	20	maximum	maximum	NOUN
abrj-148	122	21	are	be	AUX
abrj-148	122	22	4	4	NUM
abrj-148	122	23	and	and	CCONJ
abrj-148	122	24	16	16	NUM
abrj-148	122	25	,	,	PUNCT
abrj-148	122	26	respectively	respectively	ADV
abrj-148	122	27	.	.	PUNCT
abrj-148	123	1	the	the	DET
abrj-148	123	2	deviation	deviation	NOUN
abrj-148	123	3	from	from	ADP
abrj-148	123	4	the	the	DET
abrj-148	123	5	average	average	NOUN
abrj-148	123	6	is	be	AUX
abrj-148	123	7	approximately	approximately	ADV
abrj-148	123	8	3	3	NUM
abrj-148	123	9	board	board	NOUN
abrj-148	123	10	members	member	NOUN
abrj-148	123	11	.	.	PUNCT
abrj-148	124	1	the	the	DET
abrj-148	124	2	findings	finding	NOUN
abrj-148	124	3	imply	imply	VERB
abrj-148	124	4	that	that	SCONJ
abrj-148	124	5	the	the	DET
abrj-148	124	6	board	board	NOUN
abrj-148	124	7	size	size	NOUN
abrj-148	124	8	of	of	ADP
abrj-148	124	9	oil	oil	NOUN
abrj-148	124	10	and	and	CCONJ
abrj-148	124	11	gas	gas	NOUN
abrj-148	124	12	firms	firm	NOUN
abrj-148	124	13	is	be	AUX
abrj-148	124	14	not	not	PART
abrj-148	124	15	strictly	strictly	ADV
abrj-148	124	16	adhering	adhere	VERB
abrj-148	124	17	to	to	ADP
abrj-148	124	18	the	the	DET
abrj-148	124	19	corporate	corporate	ADJ
abrj-148	124	20	governance	governance	NOUN
abrj-148	124	21	codes	code	NOUN
abrj-148	124	22	,	,	PUNCT
abrj-148	124	23	which	which	PRON
abrj-148	124	24	require	require	VERB
abrj-148	124	25	quoted	quote	VERB
abrj-148	124	26	firms	firm	NOUN
abrj-148	124	27	to	to	PART
abrj-148	124	28	have	have	VERB
abrj-148	124	29	a	a	DET
abrj-148	124	30	minimum	minimum	NOUN
abrj-148	124	31	of	of	ADP
abrj-148	124	32	5	5	NUM
abrj-148	124	33	board	board	NOUN
abrj-148	124	34	members	member	NOUN
abrj-148	124	35	.	.	PUNCT
abrj-148	125	1	the	the	DET
abrj-148	125	2	average	average	NOUN
abrj-148	125	3	of	of	ADP
abrj-148	125	4	board	board	NOUN
abrj-148	125	5	composition	composition	NOUN
abrj-148	125	6	of	of	ADP
abrj-148	125	7	oil	oil	NOUN
abrj-148	125	8	and	and	CCONJ
abrj-148	125	9	gas	gas	NOUN
abrj-148	125	10	firms	firm	NOUN
abrj-148	125	11	in	in	ADP
abrj-148	125	12	nigeria	nigeria	PROPN
abrj-148	125	13	is	be	AUX
abrj-148	125	14	42	42	NUM
abrj-148	125	15	%	%	NOUN
abrj-148	125	16	with	with	ADP
abrj-148	125	17	a	a	DET
abrj-148	125	18	deviation	deviation	NOUN
abrj-148	125	19	of	of	ADP
abrj-148	125	20	23	23	NUM
abrj-148	125	21	%	%	NOUN
abrj-148	125	22	.	.	PUNCT
abrj-148	126	1	however	however	ADV
abrj-148	126	2	,	,	PUNCT
abrj-148	126	3	the	the	DET
abrj-148	126	4	minimum	minimum	ADJ
abrj-148	126	5	and	and	CCONJ
abrj-148	126	6	maximum	maximum	ADJ
abrj-148	126	7	number	number	NOUN
abrj-148	126	8	of	of	ADP
abrj-148	126	9	non	non	ADJ
abrj-148	126	10	-	-	ADJ
abrj-148	126	11	executive	executive	ADJ
abrj-148	126	12	members	member	NOUN
abrj-148	126	13	to	to	ADP
abrj-148	126	14	the	the	DET
abrj-148	126	15	total	total	ADJ
abrj-148	126	16	board	board	NOUN
abrj-148	126	17	size	size	NOUN
abrj-148	126	18	is	be	AUX
abrj-148	126	19	0	0	NUM
abrj-148	126	20	%	%	NOUN
abrj-148	126	21	and	and	CCONJ
abrj-148	126	22	100	100	NUM
abrj-148	126	23	%	%	NOUN
abrj-148	126	24	.	.	PUNCT
abrj-148	127	1	this	this	PRON
abrj-148	127	2	implies	imply	VERB
abrj-148	127	3	that	that	SCONJ
abrj-148	127	4	the	the	DET
abrj-148	127	5	board	board	NOUN
abrj-148	127	6	's	's	PART
abrj-148	127	7	composition	composition	NOUN
abrj-148	127	8	in	in	ADP
abrj-148	127	9	nigeria	nigeria	PROPN
abrj-148	127	10	's	's	PART
abrj-148	127	11	oil	oil	NOUN
abrj-148	127	12	and	and	CCONJ
abrj-148	127	13	gas	gas	NOUN
abrj-148	127	14	sector	sector	NOUN
abrj-148	127	15	does	do	AUX
abrj-148	127	16	not	not	PART
abrj-148	127	17	adhere	adhere	VERB
abrj-148	127	18	to	to	ADP
abrj-148	127	19	the	the	DET
abrj-148	127	20	corporate	corporate	ADJ
abrj-148	127	21	governance	governance	NOUN
abrj-148	127	22	code	code	NOUN
abrj-148	127	23	,	,	PUNCT
abrj-148	127	24	which	which	PRON
abrj-148	127	25	stipulates	stipulate	VERB
abrj-148	127	26	that	that	SCONJ
abrj-148	127	27	the	the	DET
abrj-148	127	28	board	board	NOUN
abrj-148	127	29	should	should	AUX
abrj-148	127	30	be	be	AUX
abrj-148	127	31	composed	compose	VERB
abrj-148	127	32	of	of	ADP
abrj-148	127	33	a	a	DET
abrj-148	127	34	majority	majority	NOUN
abrj-148	127	35	of	of	ADP
abrj-148	127	36	the	the	DET
abrj-148	127	37	board	board	NOUN
abrj-148	127	38	as	as	ADP
abrj-148	127	39	non	non	ADJ
abrj-148	127	40	-	-	ADJ
abrj-148	127	41	executive	executive	ADJ
abrj-148	127	42	directors	director	NOUN
abrj-148	127	43	.	.	PUNCT
abrj-148	128	1	the	the	DET
abrj-148	128	2	table	table	NOUN
abrj-148	128	3	also	also	ADV
abrj-148	128	4	shows	show	VERB
abrj-148	128	5	that	that	SCONJ
abrj-148	128	6	the	the	DET
abrj-148	128	7	average	average	NOUN
abrj-148	128	8	of	of	ADP
abrj-148	128	9	board	board	NOUN
abrj-148	128	10	independence	independence	NOUN
abrj-148	128	11	is	be	AUX
abrj-148	128	12	15	15	NUM
abrj-148	128	13	%	%	NOUN
abrj-148	128	14	.	.	PUNCT
abrj-148	129	1	the	the	DET
abrj-148	129	2	deviation	deviation	NOUN
abrj-148	129	3	from	from	ADP
abrj-148	129	4	the	the	DET
abrj-148	129	5	mean	mean	NOUN
abrj-148	129	6	is	be	AUX
abrj-148	129	7	19	19	NUM
abrj-148	129	8	%	%	NOUN
abrj-148	129	9	,	,	PUNCT
abrj-148	129	10	while	while	SCONJ
abrj-148	129	11	the	the	DET
abrj-148	129	12	minimum	minimum	ADJ
abrj-148	129	13	and	and	CCONJ
abrj-148	129	14	maximum	maximum	ADJ
abrj-148	129	15	number	number	NOUN
abrj-148	129	16	of	of	ADP
abrj-148	129	17	independent	independent	ADJ
abrj-148	129	18	directors	director	NOUN
abrj-148	129	19	are	be	AUX
abrj-148	129	20	0	0	NUM
abrj-148	129	21	%	%	NOUN
abrj-148	129	22	and	and	CCONJ
abrj-148	129	23	56	56	NUM
abrj-148	129	24	%	%	NOUN
abrj-148	129	25	.	.	PUNCT
abrj-148	130	1	impliedly	impliedly	ADV
abrj-148	130	2	,	,	PUNCT
abrj-148	130	3	the	the	DET
abrj-148	130	4	findings	finding	NOUN
abrj-148	130	5	of	of	ADP
abrj-148	130	6	this	this	DET
abrj-148	130	7	result	result	NOUN
abrj-148	130	8	show	show	VERB
abrj-148	130	9	that	that	SCONJ
abrj-148	130	10	the	the	DET
abrj-148	130	11	board	board	NOUN
abrj-148	130	12	's	's	PART
abrj-148	130	13	composition	composition	NOUN
abrj-148	130	14	contradicts	contradict	VERB
abrj-148	130	15	the	the	DET
abrj-148	130	16	corporate	corporate	ADJ
abrj-148	130	17	governance	governance	NOUN
abrj-148	130	18	code	code	NOUN
abrj-148	130	19	,	,	PUNCT
abrj-148	130	20	which	which	PRON
abrj-148	130	21	recommends	recommend	VERB
abrj-148	130	22	at	at	ADP
abrj-148	130	23	least	least	ADJ
abrj-148	130	24	1	1	NUM
abrj-148	130	25	independent	independent	ADJ
abrj-148	130	26	director	director	NOUN
abrj-148	130	27	on	on	ADP
abrj-148	130	28	the	the	DET
abrj-148	130	29	board	board	NOUN
abrj-148	130	30	.	.	PUNCT
abrj-148	131	1	the	the	DET
abrj-148	131	2	board	board	NOUN
abrj-148	131	3	's	's	PART
abrj-148	131	4	average	average	ADJ
abrj-148	131	5	number	number	NOUN
abrj-148	131	6	of	of	ADP
abrj-148	131	7	audit	audit	NOUN
abrj-148	131	8	committees	committee	NOUN
abrj-148	131	9	is	be	AUX
abrj-148	131	10	6	6	NUM
abrj-148	131	11	members	member	NOUN
abrj-148	131	12	,	,	PUNCT
abrj-148	131	13	with	with	ADP
abrj-148	131	14	a	a	DET
abrj-148	131	15	deviation	deviation	NOUN
abrj-148	131	16	of	of	ADP
abrj-148	131	17	1	1	NUM
abrj-148	131	18	.	.	PUNCT
abrj-148	132	1	also	also	ADV
abrj-148	132	2	,	,	PUNCT
abrj-148	132	3	the	the	DET
abrj-148	132	4	minim	minim	PROPN
abrj-148	132	5	um	um	INTJ
abrj-148	132	6	and	and	CCONJ
abrj-148	132	7	maximum	maximum	ADJ
abrj-148	132	8	number	number	NOUN
abrj-148	132	9	of	of	ADP
abrj-148	132	10	audit	audit	NOUN
abrj-148	132	11	committee	committee	NOUN
abrj-148	132	12	size	size	NOUN
abrj-148	132	13	is	be	AUX
abrj-148	132	14	3	3	NUM
abrj-148	132	15	and	and	CCONJ
abrj-148	132	16	12	12	NUM
abrj-148	132	17	,	,	PUNCT
abrj-148	132	18	respectively	respectively	ADV
abrj-148	132	19	.	.	PUNCT
abrj-148	133	1	the	the	DET
abrj-148	133	2	finding	finding	NOUN
abrj-148	133	3	implies	imply	VERB
abrj-148	133	4	a	a	DET
abrj-148	133	5	wide	wide	ADJ
abrj-148	133	6	disparity	disparity	NOUN
abrj-148	133	7	among	among	ADP
abrj-148	133	8	oil	oil	NOUN
abrj-148	133	9	and	and	CCONJ
abrj-148	133	10	gas	gas	NOUN
abrj-148	133	11	firms	firm	NOUN
abrj-148	133	12	in	in	ADP
abrj-148	133	13	constituting	constitute	VERB
abrj-148	133	14	their	their	PRON
abrj-148	133	15	audit	audit	NOUN
abrj-148	133	16	committees	committee	NOUN
abrj-148	133	17	.	.	PUNCT
abrj-148	134	1	a	a	DET
abrj-148	134	2	descriptive	descriptive	ADJ
abrj-148	134	3	analysis	analysis	NOUN
abrj-148	134	4	of	of	ADP
abrj-148	134	5	firm	firm	ADJ
abrj-148	134	6	size	size	NOUN
abrj-148	134	7	shows	show	VERB
abrj-148	134	8	that	that	SCONJ
abrj-148	134	9	the	the	DET
abrj-148	134	10	average	average	ADJ
abrj-148	134	11	size	size	NOUN
abrj-148	134	12	of	of	ADP
abrj-148	134	13	oil	oil	NOUN
abrj-148	134	14	and	and	CCONJ
abrj-148	134	15	gas	gas	NOUN
abrj-148	134	16	firms	firm	NOUN
abrj-148	134	17	is	be	AUX
abrj-148	134	18	n	n	ADV
abrj-148	134	19	6.69	6.69	NUM
abrj-148	134	20	billion	billion	NUM
abrj-148	134	21	with	with	ADP
abrj-148	134	22	a	a	DET
abrj-148	134	23	deviation	deviation	NOUN
abrj-148	134	24	of	of	ADP
abrj-148	134	25	n	n	CCONJ
abrj-148	134	26	7.05	7.05	NUM
abrj-148	134	27	billion	billion	NUM
abrj-148	134	28	,	,	PUNCT
abrj-148	134	29	while	while	SCONJ
abrj-148	134	30	the	the	DET
abrj-148	134	31	minimum	minimum	ADJ
abrj-148	134	32	and	and	CCONJ
abrj-148	134	33	maximum	maximum	ADJ
abrj-148	134	34	size	size	NOUN
abrj-148	134	35	of	of	ADP
abrj-148	134	36	oil	oil	NOUN
abrj-148	134	37	and	and	CCONJ
abrj-148	134	38	gas	gas	NOUN
abrj-148	134	39	firms	firm	NOUN
abrj-148	134	40	are	be	AUX
abrj-148	134	41	n	n	PRON
abrj-148	134	42	3278.2	3278.2	NUM
abrj-148	134	43	million	million	NUM
abrj-148	134	44	and	and	CCONJ
abrj-148	134	45	n	n	CCONJ
abrj-148	134	46	2.90	2.90	NUM
abrj-148	134	47	billion	billion	NUM
abrj-148	134	48	,	,	PUNCT
abrj-148	134	49	respectively	respectively	ADV
abrj-148	134	50	.	.	PUNCT
abrj-148	135	1	this	this	PRON
abrj-148	135	2	implies	imply	VERB
abrj-148	135	3	that	that	SCONJ
abrj-148	135	4	oil	oil	NOUN
abrj-148	135	5	and	and	CCONJ
abrj-148	135	6	gas	gas	NOUN
abrj-148	135	7	firms	firm	NOUN
abrj-148	135	8	are	be	AUX
abrj-148	135	9	large	large	ADJ
abrj-148	135	10	.	.	PUNCT
abrj-148	136	1	asian	asian	ADJ
abrj-148	136	2	business	business	PROPN
abrj-148	136	3	research	research	NOUN
abrj-148	136	4	journal	journal	NOUN
abrj-148	136	5	,	,	PUNCT
abrj-148	136	6	2024	2024	NUM
abrj-148	136	7	,	,	PUNCT
abrj-148	136	8	9	9	NUM
abrj-148	136	9	:	:	SYM
abrj-148	136	10	1	1	NUM
abrj-148	136	11	-	-	SYM
abrj-148	136	12	6	6	NUM
abrj-148	136	13	4	4	NUM
abrj-148	136	14	©	©	ADP
abrj-148	136	15	2024	2024	NUM
abrj-148	136	16	by	by	ADP
abrj-148	136	17	the	the	DET
abrj-148	136	18	authors	author	NOUN
abrj-148	136	19	;	;	PUNCT
abrj-148	136	20	licensee	licensee	NOUN
abrj-148	136	21	eastern	eastern	ADJ
abrj-148	136	22	centre	centre	NOUN
abrj-148	136	23	of	of	ADP
abrj-148	136	24	science	science	NOUN
abrj-148	136	25	and	and	CCONJ
abrj-148	136	26	education	education	NOUN
abrj-148	136	27	,	,	PUNCT
abrj-148	136	28	usa	usa	PROPN
abrj-148	136	29	table	table	NOUN
abrj-148	136	30	2	2	NUM
abrj-148	136	31	.	.	PUNCT
abrj-148	136	32	correlation	correlation	NOUN
abrj-148	136	33	analysis	analysis	NOUN
abrj-148	136	34	and	and	CCONJ
abrj-148	136	35	descriptive	descriptive	ADJ
abrj-148	136	36	statistics	statistic	NOUN
abrj-148	136	37	.	.	PUNCT
abrj-148	137	1	roa	roa	PROPN
abrj-148	137	2	roe	roe	PROPN
abrj-148	137	3	bsize	bsize	PROPN
abrj-148	137	4	bcom	bcom	PROPN
abrj-148	137	5	bind	bind	VERB
abrj-148	137	6	acs	acs	PROPN
abrj-148	137	7	fsize	fsize	NOUN
abrj-148	137	8	roa	roa	PROPN
abrj-148	137	9	1.0000	1.0000	NUM
abrj-148	137	10	roe	roe	NOUN
abrj-148	137	11	0.5646	0.5646	NUM
abrj-148	137	12	1.0000	1.0000	NUM
abrj-148	137	13	bsize	bsize	NOUN
abrj-148	137	14	-0.0397	-0.0397	PROPN
abrj-148	137	15	-0.0066	-0.0066	PROPN
abrj-148	137	16	1	1	NUM
abrj-148	137	17	bcom	bcom	PROPN
abrj-148	137	18	-0.0358	-0.0358	NOUN
abrj-148	137	19	-0.0922	-0.0922	PROPN
abrj-148	137	20	1	1	NUM
abrj-148	137	21	bind	bind	VERB
abrj-148	137	22	0.0839	0.0839	NUM
abrj-148	137	23	0.1085	0.1085	NUM
abrj-148	137	24	1	1	NUM
abrj-148	137	25	acs	acs	PROPN
abrj-148	137	26	-0.0224	-0.0224	NOUN
abrj-148	137	27	-0.0754	-0.0754	ADJ
abrj-148	137	28	1	1	NUM
abrj-148	137	29	fsize	fsize	NOUN
abrj-148	137	30	-0.2351	-0.2351	NOUN
abrj-148	137	31	-0.2572	-0.2572	NOUN
abrj-148	138	1	1	1	NUM
abrj-148	138	2	mean	mean	NOUN
abrj-148	138	3	0.0104651	0.0104651	NUM
abrj-148	138	4	0.2339286	0.2339286	NUM
abrj-148	138	5	9.532468	9.532468	NUM
abrj-148	138	6	0.4238182	0.4238182	NUM
abrj-148	138	7	0.1519481	0.1519481	NUM
abrj-148	138	8	5.942029	5.942029	NUM
abrj-148	138	9	6.69	6.69	NUM
abrj-148	138	10	std	std	NOUN
abrj-148	138	11	.	.	PUNCT
abrj-148	139	1	dev	dev	PROPN
abrj-148	139	2	.	.	PUNCT
abrj-148	140	1	0.2049385	0.2049385	NUM
abrj-148	141	1	1.05243	1.05243	NUM
abrj-148	141	2	2.746215	2.746215	NUM
abrj-148	141	3	0.2278017	0.2278017	NUM
abrj-148	141	4	0.1859827	0.1859827	NUM
abrj-148	141	5	1.327138	1.327138	NUM
abrj-148	141	6	7.05	7.05	NUM
abrj-148	141	7	min	min	NOUN
abrj-148	141	8	-0.58	-0.58	NUM
abrj-148	141	9	-3.62	-3.62	VERB
abrj-148	141	10	4	4	NUM
abrj-148	141	11	0	0	NUM
abrj-148	141	12	0	0	NUM
abrj-148	141	13	3	3	NUM
abrj-148	141	14	3278.2	3278.2	NUM
abrj-148	141	15	max	max	NOUN
abrj-148	141	16	1.51	1.51	NUM
abrj-148	141	17	4.84	4.84	NUM
abrj-148	141	18	16	16	NUM
abrj-148	141	19	1	1	NUM
abrj-148	141	20	0.56	0.56	NUM
abrj-148	141	21	12	12	NUM
abrj-148	141	22	2.90	2.90	NUM
abrj-148	142	1	the	the	DET
abrj-148	142	2	result	result	NOUN
abrj-148	142	3	shows	show	VERB
abrj-148	142	4	that	that	SCONJ
abrj-148	142	5	the	the	DET
abrj-148	142	6	link	link	NOUN
abrj-148	142	7	between	between	ADP
abrj-148	142	8	roa	roa	PROPN
abrj-148	142	9	and	and	CCONJ
abrj-148	142	10	bsize	bsize	NOUN
abrj-148	142	11	is	be	AUX
abrj-148	142	12	negative	negative	ADJ
abrj-148	142	13	.	.	PUNCT
abrj-148	143	1	this	this	PRON
abrj-148	143	2	implies	imply	VERB
abrj-148	143	3	that	that	SCONJ
abrj-148	143	4	an	an	DET
abrj-148	143	5	increase	increase	NOUN
abrj-148	143	6	in	in	ADP
abrj-148	143	7	bsize	bsize	NOUN
abrj-148	143	8	results	result	NOUN
abrj-148	143	9	to	to	ADP
abrj-148	143	10	a	a	DET
abrj-148	143	11	decrease	decrease	NOUN
abrj-148	143	12	in	in	ADP
abrj-148	143	13	roa	roa	PROPN
abrj-148	143	14	.	.	PUNCT
abrj-148	144	1	similarly	similarly	ADV
abrj-148	144	2	,	,	PUNCT
abrj-148	144	3	the	the	DET
abrj-148	144	4	relationship	relationship	NOUN
abrj-148	144	5	between	between	ADP
abrj-148	144	6	bsize	bsize	NOUN
abrj-148	144	7	and	and	CCONJ
abrj-148	144	8	roe	roe	NOUN
abrj-148	144	9	is	be	AUX
abrj-148	144	10	negative	negative	ADJ
abrj-148	144	11	.	.	PUNCT
abrj-148	145	1	the	the	DET
abrj-148	145	2	link	link	NOUN
abrj-148	145	3	between	between	ADP
abrj-148	145	4	roa	roa	PROPN
abrj-148	145	5	,	,	PUNCT
abrj-148	145	6	bcom	bcom	PROPN
abrj-148	145	7	,	,	PUNCT
abrj-148	145	8	acs	acs	PROPN
abrj-148	145	9	,	,	PUNCT
abrj-148	145	10	and	and	CCONJ
abrj-148	145	11	total	total	ADJ
abrj-148	145	12	asset	asset	NOUN
abrj-148	145	13	is	be	AUX
abrj-148	145	14	negative	negative	ADJ
abrj-148	145	15	.	.	PUNCT
abrj-148	146	1	this	this	PRON
abrj-148	146	2	implies	imply	VERB
abrj-148	146	3	an	an	DET
abrj-148	146	4	increase	increase	NOUN
abrj-148	146	5	in	in	ADP
abrj-148	146	6	bcom	bcom	NOUN
abrj-148	146	7	,	,	PUNCT
abrj-148	146	8	acs	acs	PROPN
abrj-148	146	9	and	and	CCONJ
abrj-148	146	10	fsize	fsize	NOUN
abrj-148	146	11	decrease	decrease	NOUN
abrj-148	146	12	roa	roa	PROPN
abrj-148	146	13	.	.	PUNCT
abrj-148	147	1	the	the	DET
abrj-148	147	2	result	result	NOUN
abrj-148	147	3	is	be	AUX
abrj-148	147	4	similar	similar	ADJ
abrj-148	147	5	when	when	SCONJ
abrj-148	147	6	carried	carry	VERB
abrj-148	147	7	out	out	ADP
abrj-148	147	8	using	use	VERB
abrj-148	147	9	roe	roe	NOUN
abrj-148	147	10	.	.	PUNCT
abrj-148	148	1	in	in	ADP
abrj-148	148	2	contrast	contrast	NOUN
abrj-148	148	3	,	,	PUNCT
abrj-148	148	4	the	the	DET
abrj-148	148	5	association	association	NOUN
abrj-148	148	6	between	between	ADP
abrj-148	148	7	bind	bind	NOUN
abrj-148	148	8	and	and	CCONJ
abrj-148	148	9	roa	roa	NOUN
abrj-148	148	10	is	be	AUX
abrj-148	148	11	positively	positively	ADV
abrj-148	148	12	correlated	correlate	VERB
abrj-148	148	13	.	.	PUNCT
abrj-148	149	1	in	in	ADP
abrj-148	149	2	other	other	ADJ
abrj-148	149	3	words	word	NOUN
abrj-148	149	4	,	,	PUNCT
abrj-148	149	5	increasing	increase	VERB
abrj-148	149	6	the	the	DET
abrj-148	149	7	sum	sum	NOUN
abrj-148	149	8	of	of	ADP
abrj-148	149	9	independent	independent	ADJ
abrj-148	149	10	directors	director	NOUN
abrj-148	149	11	on	on	ADP
abrj-148	149	12	the	the	DET
abrj-148	149	13	board	board	NOUN
abrj-148	149	14	increases	increase	VERB
abrj-148	149	15	the	the	DET
abrj-148	149	16	roa	roa	NOUN
abrj-148	149	17	and	and	CCONJ
abrj-148	149	18	roe	roe	PROPN
abrj-148	149	19	of	of	ADP
abrj-148	149	20	nigeria	nigeria	PROPN
abrj-148	149	21	oil	oil	NOUN
abrj-148	149	22	and	and	CCONJ
abrj-148	149	23	gas	gas	NOUN
abrj-148	149	24	firms	firm	NOUN
abrj-148	149	25	.	.	PUNCT
abrj-148	150	1	4.2	4.2	NUM
abrj-148	150	2	.	.	PUNCT
abrj-148	151	1	empirical	empirical	ADJ
abrj-148	151	2	results	result	NOUN
abrj-148	151	3	table	table	VERB
abrj-148	151	4	3	3	NUM
abrj-148	151	5	.	.	PUNCT
abrj-148	152	1	regression	regression	NOUN
abrj-148	152	2	results	result	NOUN
abrj-148	152	3	.	.	PUNCT
abrj-148	153	1	variables	variable	NOUN
abrj-148	153	2	roa	roa	PROPN
abrj-148	153	3	roe	roe	PROPN
abrj-148	153	4	bsize	bsize	VERB
abrj-148	153	5	0.0217176	0.0217176	NUM
abrj-148	153	6	(	(	PUNCT
abrj-148	153	7	2.39	2.39	NUM
abrj-148	153	8	)	)	PUNCT
abrj-148	153	9	*	*	PUNCT
abrj-148	154	1	*	*	PUNCT
abrj-148	154	2	0.24764	0.24764	NUM
abrj-148	154	3	(	(	PUNCT
abrj-148	154	4	1.50	1.50	NUM
abrj-148	154	5	)	)	PUNCT
abrj-148	154	6	bcom	bcom	NOUN
abrj-148	154	7	-0.015213	-0.015213	PROPN
abrj-148	154	8	(	(	PUNCT
abrj-148	154	9	-1.16	-1.16	NOUN
abrj-148	154	10	)	)	PUNCT
abrj-148	154	11	-2.4738	-2.4738	NOUN
abrj-148	154	12	(	(	PUNCT
abrj-148	154	13	-1.4	-1.4	NOUN
abrj-148	154	14	)	)	PUNCT
abrj-148	154	15	bind	bind	NOUN
abrj-148	154	16	-0.028859	-0.028859	PROPN
abrj-148	154	17	(	(	PUNCT
abrj-148	154	18	-2.11	-2.11	NUM
abrj-148	154	19	)	)	PUNCT
abrj-148	154	20	*	*	PUNCT
abrj-148	154	21	*	*	PUNCT
abrj-148	155	1	-0.53564	-0.53564	NOUN
abrj-148	155	2	(	(	PUNCT
abrj-148	155	3	-2.08	-2.08	NUM
abrj-148	155	4	)	)	PUNCT
abrj-148	155	5	*	*	PUNCT
abrj-148	155	6	*	*	PUNCT
abrj-148	155	7	acs	acs	NOUN
abrj-148	155	8	-0.034660	-0.034660	NOUN
abrj-148	155	9	(	(	PUNCT
abrj-148	155	10	-2.88	-2.88	NOUN
abrj-148	155	11	)	)	PUNCT
abrj-148	155	12	*	*	PUNCT
abrj-148	155	13	*	*	PUNCT
abrj-148	155	14	*	*	PUNCT
abrj-148	155	15	-0.41904	-0.41904	INTJ
abrj-148	155	16	(	(	PUNCT
abrj-148	155	17	-2.05	-2.05	ADJ
abrj-148	155	18	)	)	PUNCT
abrj-148	155	19	*	*	PUNCT
abrj-148	155	20	*	*	PUNCT
abrj-148	155	21	fsize	fsize	NOUN
abrj-148	155	22	-8.71	-8.71	NUM
abrj-148	155	23	(	(	PUNCT
abrj-148	155	24	-0.98	-0.98	NUM
abrj-148	155	25	)	)	PUNCT
abrj-148	155	26	-1.32	-1.32	X
abrj-148	155	27	(	(	PUNCT
abrj-148	155	28	-1.01	-1.01	NUM
abrj-148	155	29	)	)	PUNCT
abrj-148	155	30	f	f	X
abrj-148	155	31	-	-	PUNCT
abrj-148	155	32	test	test	NOUN
abrj-148	155	33	(	(	PUNCT
abrj-148	155	34	model	model	NOUN
abrj-148	155	35	)	)	PUNCT
abrj-148	155	36	2.78	2.78	NUM
abrj-148	155	37	*	*	PUNCT
abrj-148	155	38	*	*	PROPN
abrj-148	155	39	1.81	1.81	NUM
abrj-148	155	40	r2	r2	PROPN
abrj-148	155	41	0.4738	0.4738	NUM
abrj-148	155	42	0.1963	0.1963	NUM
abrj-148	155	43	hausman	hausman	PROPN
abrj-148	155	44	test	test	NOUN
abrj-148	155	45	17.12	17.12	NUM
abrj-148	155	46	*	*	PUNCT
abrj-148	155	47	*	*	PUNCT
abrj-148	155	48	*	*	PUNCT
abrj-148	155	49	10.75	10.75	NUM
abrj-148	155	50	*	*	PUNCT
abrj-148	155	51	*	*	NOUN
abrj-148	155	52	hettest	hett	ADJ
abrj-148	155	53	13.74	13.74	NUM
abrj-148	155	54	*	*	PUNCT
abrj-148	155	55	*	*	PUNCT
abrj-148	155	56	*	*	PUNCT
abrj-148	155	57	6.01	6.01	NUM
abrj-148	155	58	*	*	PUNCT
abrj-148	155	59	*	*	PUNCT
abrj-148	155	60	*	*	PUNCT
abrj-148	155	61	mean	mean	VERB
abrj-148	155	62	vif	vif	NOUN
abrj-148	155	63	1.70	1.70	NUM
abrj-148	155	64	note	note	NOUN
abrj-148	155	65	:	:	PUNCT
abrj-148	155	66	the	the	DET
abrj-148	155	67	standard	standard	ADJ
abrj-148	155	68	errors	error	NOUN
abrj-148	155	69	are	be	AUX
abrj-148	155	70	in	in	ADP
abrj-148	155	71	parenthesis	parenthesis	NOUN
abrj-148	155	72	,	,	PUNCT
abrj-148	155	73	while	while	SCONJ
abrj-148	155	74	*	*	NOUN
abrj-148	155	75	*	*	NOUN
abrj-148	155	76	,	,	PUNCT
abrj-148	155	77	*	*	PUNCT
abrj-148	155	78	*	*	PUNCT
abrj-148	155	79	*	*	AUX
abrj-148	155	80	represent	represent	VERB
abrj-148	155	81	significant	significant	ADJ
abrj-148	155	82	levels	level	NOUN
abrj-148	155	83	at	at	ADP
abrj-148	155	84	5	5	NUM
abrj-148	155	85	%	%	NOUN
abrj-148	155	86	and	and	CCONJ
abrj-148	155	87	1	1	NUM
abrj-148	155	88	%	%	NOUN
abrj-148	155	89	,	,	PUNCT
abrj-148	155	90	respectively	respectively	ADV
abrj-148	155	91	.	.	PUNCT
abrj-148	156	1	5	5	X
abrj-148	156	2	.	.	X
abrj-148	156	3	discussions	discussion	NOUN
abrj-148	156	4	the	the	DET
abrj-148	156	5	result	result	NOUN
abrj-148	156	6	from	from	ADP
abrj-148	156	7	the	the	DET
abrj-148	156	8	first	first	ADJ
abrj-148	156	9	model	model	NOUN
abrj-148	156	10	using	use	VERB
abrj-148	156	11	roa	roa	PROPN
abrj-148	156	12	shows	show	VERB
abrj-148	156	13	that	that	SCONJ
abrj-148	156	14	the	the	DET
abrj-148	156	15	r2	r2	PROPN
abrj-148	156	16	is	be	AUX
abrj-148	156	17	47.38	47.38	NUM
abrj-148	156	18	%	%	NOUN
abrj-148	156	19	which	which	PRON
abrj-148	156	20	explains	explain	VERB
abrj-148	156	21	that	that	SCONJ
abrj-148	156	22	47.38	47.38	NUM
abrj-148	156	23	%	%	NOUN
abrj-148	156	24	of	of	ADP
abrj-148	156	25	the	the	DET
abrj-148	156	26	variations	variation	NOUN
abrj-148	156	27	in	in	ADP
abrj-148	156	28	the	the	DET
abrj-148	156	29	financial	financial	ADJ
abrj-148	156	30	performance	performance	NOUN
abrj-148	156	31	of	of	ADP
abrj-148	156	32	listed	list	VERB
abrj-148	156	33	oil	oil	NOUN
abrj-148	156	34	and	and	CCONJ
abrj-148	156	35	gas	gas	NOUN
abrj-148	156	36	firms	firm	NOUN
abrj-148	156	37	can	can	AUX
abrj-148	156	38	be	be	AUX
abrj-148	156	39	explained	explain	VERB
abrj-148	156	40	by	by	ADP
abrj-148	156	41	corporate	corporate	ADJ
abrj-148	156	42	governance	governance	NOUN
abrj-148	156	43	(	(	PUNCT
abrj-148	156	44	proxy	proxy	NOUN
abrj-148	156	45	as	as	ADP
abrj-148	156	46	bsize	bsize	NOUN
abrj-148	156	47	,	,	PUNCT
abrj-148	156	48	bcom	bcom	NOUN
abrj-148	156	49	,	,	PUNCT
abrj-148	156	50	bind	bind	VERB
abrj-148	156	51	,	,	PUNCT
abrj-148	156	52	acs	acs	PROPN
abrj-148	156	53	and	and	CCONJ
abrj-148	156	54	fsize	fsize	VERB
abrj-148	156	55	)	)	PUNCT
abrj-148	156	56	.	.	PUNCT
abrj-148	157	1	however	however	ADV
abrj-148	157	2	,	,	PUNCT
abrj-148	157	3	the	the	DET
abrj-148	157	4	second	second	ADJ
abrj-148	157	5	model	model	NOUN
abrj-148	157	6	,	,	PUNCT
abrj-148	157	7	which	which	PRON
abrj-148	157	8	proxy	proxy	VERB
abrj-148	157	9	financial	financial	ADJ
abrj-148	157	10	performa	performa	PROPN
abrj-148	157	11	nce	nce	NOUN
abrj-148	157	12	as	as	ADP
abrj-148	157	13	roe	roe	NOUN
abrj-148	157	14	,	,	PUNCT
abrj-148	157	15	shows	show	VERB
abrj-148	157	16	that	that	SCONJ
abrj-148	157	17	the	the	DET
abrj-148	157	18	r2	r2	NOUN
abrj-148	157	19	is	be	AUX
abrj-148	157	20	19.6	19.6	NUM
abrj-148	157	21	%	%	NOUN
abrj-148	157	22	,	,	PUNCT
abrj-148	157	23	implying	imply	VERB
abrj-148	157	24	that	that	SCONJ
abrj-148	157	25	the	the	DET
abrj-148	157	26	variations	variation	NOUN
abrj-148	157	27	in	in	ADP
abrj-148	157	28	the	the	DET
abrj-148	157	29	financial	financial	ADJ
abrj-148	157	30	performance	performance	NOUN
abrj-148	157	31	of	of	ADP
abrj-148	157	32	listed	list	VERB
abrj-148	157	33	oil	oil	NOUN
abrj-148	157	34	and	and	CCONJ
abrj-148	157	35	gas	gas	NOUN
abrj-148	157	36	firms	firm	NOUN
abrj-148	157	37	can	can	AUX
abrj-148	157	38	be	be	AUX
abrj-148	157	39	explained	explain	VERB
abrj-148	157	40	by	by	ADP
abrj-148	157	41	corporate	corporate	ADJ
abrj-148	157	42	governance	governance	NOUN
abrj-148	157	43	by	by	ADP
abrj-148	157	44	only	only	ADV
abrj-148	157	45	19.6	19.6	NUM
abrj-148	157	46	%	%	NOUN
abrj-148	157	47	.	.	PUNCT
abrj-148	158	1	the	the	DET
abrj-148	158	2	f	f	PROPN
abrj-148	158	3	statistics	statistics	PROPN
abrj-148	158	4	test	test	NOUN
abrj-148	158	5	was	be	AUX
abrj-148	158	6	used	use	VERB
abrj-148	158	7	to	to	PART
abrj-148	158	8	show	show	VERB
abrj-148	158	9	the	the	DET
abrj-148	158	10	fitness	fitness	NOUN
abrj-148	158	11	of	of	ADP
abrj-148	158	12	the	the	DET
abrj-148	158	13	models	model	NOUN
abrj-148	158	14	.	.	PUNCT
abrj-148	159	1	the	the	DET
abrj-148	159	2	findings	finding	NOUN
abrj-148	159	3	indicate	indicate	VERB
abrj-148	159	4	that	that	SCONJ
abrj-148	159	5	the	the	DET
abrj-148	159	6	f	f	NOUN
abrj-148	159	7	-	-	PUNCT
abrj-148	159	8	statistic	statistic	NOUN
abrj-148	159	9	of	of	ADP
abrj-148	159	10	the	the	DET
abrj-148	159	11	roa	roa	NOUN
abrj-148	159	12	model	model	NOUN
abrj-148	159	13	is	be	AUX
abrj-148	159	14	significant	significant	ADJ
abrj-148	159	15	at	at	ADP
abrj-148	159	16	5	5	NUM
abrj-148	159	17	%	%	NOUN
abrj-148	159	18	.	.	PUNCT
abrj-148	160	1	the	the	DET
abrj-148	160	2	findings	finding	NOUN
abrj-148	160	3	on	on	ADP
abrj-148	160	4	bsize	bsize	NOUN
abrj-148	160	5	and	and	CCONJ
abrj-148	160	6	roa	roa	PROPN
abrj-148	160	7	,	,	PUNCT
abrj-148	160	8	was	be	AUX
abrj-148	160	9	positive	positive	ADJ
abrj-148	160	10	and	and	CCONJ
abrj-148	160	11	significant	significant	ADJ
abrj-148	160	12	.	.	PUNCT
abrj-148	161	1	it	it	PRON
abrj-148	161	2	can	can	AUX
abrj-148	161	3	be	be	AUX
abrj-148	161	4	inferred	infer	VERB
abrj-148	161	5	that	that	SCONJ
abrj-148	161	6	an	an	DET
abrj-148	161	7	increase	increase	NOUN
abrj-148	161	8	in	in	ADP
abrj-148	161	9	the	the	DET
abrj-148	161	10	size	size	NOUN
abrj-148	161	11	of	of	ADP
abrj-148	161	12	the	the	DET
abrj-148	161	13	board	board	NOUN
abrj-148	161	14	size	size	NOUN
abrj-148	161	15	increases	increase	VERB
abrj-148	161	16	roa	roa	PROPN
abrj-148	161	17	.	.	PUNCT
abrj-148	162	1	the	the	DET
abrj-148	162	2	finding	finding	NOUN
abrj-148	162	3	supports	support	VERB
abrj-148	162	4	the	the	DET
abrj-148	162	5	agency	agency	NOUN
abrj-148	162	6	theory	theory	NOUN
abrj-148	162	7	,	,	PUNCT
abrj-148	162	8	which	which	PRON
abrj-148	162	9	infers	infer	VERB
abrj-148	162	10	the	the	DET
abrj-148	162	11	association	association	NOUN
abrj-148	162	12	between	between	ADP
abrj-148	162	13	owners	owner	NOUN
abrj-148	162	14	and	and	CCONJ
abrj-148	162	15	management	management	NOUN
abrj-148	162	16	.	.	PUNCT
abrj-148	163	1	hence	hence	ADV
abrj-148	163	2	,	,	PUNCT
abrj-148	163	3	increasing	increase	VERB
abrj-148	163	4	shareholder	shareholder	NOUN
abrj-148	163	5	size	size	NOUN
abrj-148	163	6	positively	positively	ADV
abrj-148	163	7	influences	influence	VERB
abrj-148	163	8	agents	agent	NOUN
abrj-148	163	9	(	(	PUNCT
abrj-148	163	10	managers	manager	NOUN
abrj-148	163	11	)	)	PUNCT
abrj-148	163	12	,	,	PUNCT
abrj-148	163	13	which	which	PRON
abrj-148	163	14	increases	increase	VERB
abrj-148	163	15	financial	financial	ADJ
abrj-148	163	16	performance	performance	NOUN
abrj-148	163	17	.	.	PUNCT
abrj-148	164	1	this	this	DET
abrj-148	164	2	finding	finding	NOUN
abrj-148	164	3	aligns	align	VERB
abrj-148	164	4	with	with	ADP
abrj-148	164	5	the	the	DET
abrj-148	164	6	study	study	NOUN
abrj-148	164	7	of	of	ADP
abrj-148	164	8	sani	sani	PROPN
abrj-148	164	9	(	(	PUNCT
abrj-148	164	10	2021	2021	NUM
abrj-148	164	11	)	)	PUNCT
abrj-148	164	12	and	and	CCONJ
abrj-148	164	13	owolabi	owolabi	NOUN
abrj-148	164	14	et	et	PROPN
abrj-148	164	15	al	al	PROPN
abrj-148	164	16	.	.	PROPN
abrj-148	165	1	(	(	PUNCT
abrj-148	165	2	2021	2021	NUM
abrj-148	165	3	)	)	PUNCT
abrj-148	165	4	who	who	PRON
abrj-148	165	5	argued	argue	VERB
abrj-148	165	6	that	that	SCONJ
abrj-148	165	7	larger	large	ADJ
abrj-148	165	8	boards	board	NOUN
abrj-148	165	9	would	would	AUX
abrj-148	165	10	likely	likely	ADV
abrj-148	165	11	offer	offer	VERB
abrj-148	165	12	more	more	ADJ
abrj-148	165	13	diversity	diversity	NOUN
abrj-148	165	14	and	and	CCONJ
abrj-148	165	15	expertise	expertise	NOUN
abrj-148	165	16	while	while	SCONJ
abrj-148	165	17	enhancing	enhance	VERB
abrj-148	165	18	their	their	PRON
abrj-148	165	19	oversight	oversight	NOUN
abrj-148	165	20	capacity	capacity	NOUN
abrj-148	165	21	,	,	PUNCT
abrj-148	165	22	resulting	result	VERB
abrj-148	165	23	in	in	ADP
abrj-148	165	24	higher	high	ADJ
abrj-148	165	25	performance	performance	NOUN
abrj-148	165	26	.	.	PUNCT
abrj-148	166	1	on	on	ADP
abrj-148	166	2	the	the	DET
abrj-148	166	3	contrary	contrary	NOUN
abrj-148	166	4	,	,	PUNCT
abrj-148	166	5	kiptoo	kiptoo	PROPN
abrj-148	166	6	et	et	PROPN
abrj-148	166	7	al	al	PROPN
abrj-148	166	8	.	.	PROPN
abrj-148	166	9	(	(	PUNCT
abrj-148	166	10	2021	2021	NUM
abrj-148	166	11	)	)	PUNCT
abrj-148	166	12	and	and	CCONJ
abrj-148	166	13	olabisi	olabisi	ADJ
abrj-148	166	14	et	et	PROPN
abrj-148	166	15	al	al	PROPN
abrj-148	166	16	.	.	PROPN
abrj-148	167	1	(	(	PUNCT
abrj-148	167	2	2018	2018	NUM
abrj-148	167	3	)	)	PUNCT
abrj-148	167	4	found	find	VERB
abrj-148	167	5	that	that	SCONJ
abrj-148	167	6	a	a	DET
abrj-148	167	7	large	large	ADJ
abrj-148	167	8	board	board	NOUN
abrj-148	167	9	has	have	VERB
abrj-148	167	10	a	a	DET
abrj-148	167	11	significant	significant	ADJ
abrj-148	167	12	negative	negative	ADJ
abrj-148	167	13	effect	effect	NOUN
abrj-148	167	14	on	on	ADP
abrj-148	167	15	roa	roa	PROPN
abrj-148	167	16	.	.	PUNCT
abrj-148	168	1	this	this	PRON
abrj-148	168	2	suggested	suggest	VERB
abrj-148	168	3	that	that	SCONJ
abrj-148	168	4	companies	company	NOUN
abrj-148	168	5	with	with	ADP
abrj-148	168	6	larger	large	ADJ
abrj-148	168	7	boards	board	NOUN
abrj-148	168	8	did	do	AUX
abrj-148	168	9	not	not	PART
abrj-148	168	10	outperform	outperform	VERB
abrj-148	168	11	those	those	PRON
abrj-148	168	12	with	with	ADP
abrj-148	168	13	smaller	small	ADJ
abrj-148	168	14	boards	board	NOUN
abrj-148	168	15	.	.	PUNCT
abrj-148	169	1	in	in	ADP
abrj-148	169	2	contrast	contrast	NOUN
abrj-148	169	3	,	,	PUNCT
abrj-148	169	4	when	when	SCONJ
abrj-148	169	5	financial	financial	ADJ
abrj-148	169	6	performance	performance	NOUN
abrj-148	169	7	is	be	AUX
abrj-148	169	8	proxy	proxy	VERB
abrj-148	169	9	by	by	ADP
abrj-148	169	10	roe	roe	PROPN
abrj-148	169	11	,	,	PUNCT
abrj-148	169	12	the	the	DET
abrj-148	169	13	result	result	NOUN
abrj-148	169	14	found	find	VERB
abrj-148	169	15	a	a	DET
abrj-148	169	16	positive	positive	ADJ
abrj-148	169	17	but	but	CCONJ
abrj-148	169	18	insignificant	insignificant	ADJ
abrj-148	169	19	effect	effect	NOUN
abrj-148	169	20	.	.	PUNCT
abrj-148	170	1	this	this	DET
abrj-148	170	2	finding	finding	NOUN
abrj-148	170	3	aligns	align	VERB
abrj-148	170	4	with	with	ADP
abrj-148	170	5	the	the	DET
abrj-148	170	6	study	study	NOUN
abrj-148	170	7	of	of	ADP
abrj-148	170	8	gatehi	gatehi	PROPN
abrj-148	170	9	and	and	CCONJ
abrj-148	170	10	nasieku	nasieku	PROPN
abrj-148	170	11	(	(	PUNCT
abrj-148	170	12	2022	2022	NUM
abrj-148	170	13	)	)	PUNCT
abrj-148	170	14	who	who	PRON
abrj-148	170	15	found	find	VERB
abrj-148	170	16	that	that	DET
abrj-148	170	17	bsize	bsize	NOUN
abrj-148	170	18	had	have	VERB
abrj-148	170	19	statistically	statistically	ADV
abrj-148	170	20	insignificant	insignificant	ADJ
abrj-148	170	21	effects	effect	NOUN
abrj-148	170	22	on	on	ADP
abrj-148	170	23	financial	financial	ADJ
abrj-148	170	24	performance	performance	NOUN
abrj-148	170	25	.	.	PUNCT
abrj-148	171	1	the	the	DET
abrj-148	171	2	effect	effect	NOUN
abrj-148	171	3	of	of	ADP
abrj-148	171	4	bcom	bcom	NOUN
abrj-148	171	5	on	on	ADP
abrj-148	171	6	the	the	DET
abrj-148	171	7	roa	roa	NOUN
abrj-148	171	8	listed	list	VERB
abrj-148	171	9	oil	oil	NOUN
abrj-148	171	10	and	and	CCONJ
abrj-148	171	11	gas	gas	NOUN
abrj-148	171	12	firms	firm	NOUN
abrj-148	171	13	was	be	AUX
abrj-148	171	14	found	find	VERB
abrj-148	171	15	to	to	PART
abrj-148	171	16	be	be	AUX
abrj-148	171	17	negative	negative	ADJ
abrj-148	171	18	and	and	CCONJ
abrj-148	171	19	insignificant	insignificant	ADJ
abrj-148	171	20	.	.	PUNCT
abrj-148	172	1	this	this	DET
abrj-148	172	2	finding	finding	NOUN
abrj-148	172	3	corroborates	corroborate	VERB
abrj-148	172	4	the	the	DET
abrj-148	172	5	finding	finding	NOUN
abrj-148	172	6	of	of	ADP
abrj-148	172	7	sobhan	sobhan	NOUN
abrj-148	172	8	(	(	PUNCT
abrj-148	172	9	2021	2021	NUM
abrj-148	172	10	)	)	PUNCT
abrj-148	172	11	and	and	CCONJ
abrj-148	172	12	prabowo	prabowo	NOUN
abrj-148	172	13	(	(	PUNCT
abrj-148	172	14	2018	2018	NUM
abrj-148	172	15	)	)	PUNCT
abrj-148	172	16	who	who	PRON
abrj-148	172	17	found	find	VERB
abrj-148	172	18	that	that	SCONJ
abrj-148	172	19	the	the	DET
abrj-148	172	20	bcom	bcom	NOUN
abrj-148	172	21	does	do	AUX
abrj-148	172	22	not	not	PART
abrj-148	172	23	significantly	significantly	ADV
abrj-148	172	24	impact	impact	VERB
abrj-148	172	25	firm	firm	ADJ
abrj-148	172	26	performance	performance	NOUN
abrj-148	172	27	.	.	PUNCT
abrj-148	173	1	the	the	DET
abrj-148	173	2	objective	objective	NOUN
abrj-148	173	3	,	,	PUNCT
abrj-148	173	4	which	which	PRON
abrj-148	173	5	assessed	assess	VERB
abrj-148	173	6	the	the	DET
abrj-148	173	7	effect	effect	NOUN
abrj-148	173	8	of	of	ADP
abrj-148	173	9	bcom	bcom	NOUN
abrj-148	173	10	on	on	ADP
abrj-148	173	11	the	the	DET
abrj-148	173	12	roe	roe	NOUN
abrj-148	173	13	listed	list	VERB
abrj-148	173	14	oil	oil	NOUN
abrj-148	173	15	and	and	CCONJ
abrj-148	173	16	gas	gas	NOUN
abrj-148	173	17	firms	firm	NOUN
abrj-148	173	18	,	,	PUNCT
abrj-148	173	19	found	find	VERB
abrj-148	173	20	a	a	DET
abrj-148	173	21	significant	significant	ADJ
abrj-148	173	22	negative	negative	ADJ
abrj-148	173	23	effect	effect	NOUN
abrj-148	173	24	.	.	PUNCT
abrj-148	174	1	however	however	ADV
abrj-148	174	2	,	,	PUNCT
abrj-148	174	3	noja	noja	PROPN
abrj-148	174	4	et	et	PROPN
abrj-148	174	5	al	al	PROPN
abrj-148	174	6	.	.	PROPN
abrj-148	174	7	(	(	PUNCT
abrj-148	174	8	2021	2021	NUM
abrj-148	174	9	)	)	PUNCT
abrj-148	174	10	showed	show	VERB
abrj-148	174	11	that	that	SCONJ
abrj-148	174	12	bcom	bcom	NOUN
abrj-148	174	13	improves	improve	VERB
abrj-148	174	14	performance	performance	NOUN
abrj-148	174	15	.	.	PUNCT
abrj-148	175	1	fuzi	fuzi	PROPN
abrj-148	175	2	et	et	PROPN
abrj-148	175	3	al	al	PROPN
abrj-148	175	4	.	.	PUNCT
abrj-148	176	1	(	(	PUNCT
abrj-148	176	2	2016	2016	NUM
abrj-148	176	3	)	)	PUNCT
abrj-148	176	4	argued	argue	VERB
abrj-148	176	5	that	that	SCONJ
abrj-148	176	6	the	the	DET
abrj-148	176	7	board	board	NOUN
abrj-148	176	8	's	's	PART
abrj-148	176	9	non	non	ADJ
abrj-148	176	10	-	-	ADJ
abrj-148	176	11	executive	executive	ADJ
abrj-148	176	12	directors	director	NOUN
abrj-148	176	13	can	can	AUX
abrj-148	176	14	not	not	PART
abrj-148	176	15	perform	perform	VERB
abrj-148	176	16	effectively	effectively	ADV
abrj-148	176	17	except	except	SCONJ
abrj-148	176	18	they	they	PRON
abrj-148	176	19	are	be	AUX
abrj-148	176	20	separate	separate	ADJ
abrj-148	176	21	from	from	ADP
abrj-148	176	22	management	management	NOUN
abrj-148	176	23	and	and	CCONJ
abrj-148	176	24	make	make	VERB
abrj-148	176	25	sure	sure	ADJ
abrj-148	176	26	to	to	PART
abrj-148	176	27	offer	offer	VERB
abrj-148	176	28	objective	objective	ADJ
abrj-148	176	29	business	business	NOUN
abrj-148	176	30	judgement	judgement	NOUN
abrj-148	176	31	.	.	PUNCT
abrj-148	177	1	the	the	DET
abrj-148	177	2	study	study	NOUN
abrj-148	177	3	ascertained	ascertain	VERB
abrj-148	177	4	the	the	DET
abrj-148	177	5	effect	effect	NOUN
abrj-148	177	6	of	of	ADP
abrj-148	177	7	the	the	DET
abrj-148	177	8	bind	bind	NOUN
abrj-148	177	9	on	on	ADP
abrj-148	177	10	the	the	DET
abrj-148	177	11	roa	roa	NOUN
abrj-148	177	12	of	of	ADP
abrj-148	177	13	listed	list	VERB
abrj-148	177	14	oil	oil	NOUN
abrj-148	177	15	and	and	CCONJ
abrj-148	177	16	firms	firm	NOUN
abrj-148	177	17	’	'	PUNCT
abrj-148	177	18	and	and	CCONJ
abrj-148	177	19	found	find	VERB
abrj-148	177	20	a	a	DET
abrj-148	177	21	significant	significant	ADJ
abrj-148	177	22	negative	negative	ADJ
abrj-148	177	23	effect	effect	NOUN
abrj-148	177	24	.	.	PUNCT
abrj-148	178	1	this	this	DET
abrj-148	178	2	finding	finding	NOUN
abrj-148	178	3	implies	imply	VERB
abrj-148	178	4	that	that	SCONJ
abrj-148	178	5	increasing	increase	VERB
abrj-148	178	6	the	the	DET
abrj-148	178	7	independent	independent	ADJ
abrj-148	178	8	directors	director	NOUN
abrj-148	178	9	has	have	VERB
abrj-148	178	10	a	a	DET
abrj-148	178	11	negative	negative	ADJ
abrj-148	178	12	effect	effect	NOUN
abrj-148	178	13	on	on	ADP
abrj-148	178	14	roa	roa	PROPN
abrj-148	178	15	.	.	PUNCT
abrj-148	179	1	this	this	DET
abrj-148	179	2	finding	finding	NOUN
abrj-148	179	3	is	be	AUX
abrj-148	179	4	similar	similar	ADJ
abrj-148	179	5	when	when	SCONJ
abrj-148	179	6	using	use	VERB
abrj-148	179	7	roe	roe	NOUN
abrj-148	179	8	.	.	PUNCT
abrj-148	180	1	these	these	DET
abrj-148	180	2	findings	finding	NOUN
abrj-148	180	3	contradict	contradict	VERB
abrj-148	180	4	the	the	DET
abrj-148	180	5	claim	claim	NOUN
abrj-148	180	6	by	by	ADP
abrj-148	180	7	ali	ali	PROPN
abrj-148	180	8	and	and	CCONJ
abrj-148	180	9	meah	meah	PROPN
abrj-148	180	10	(	(	PUNCT
abrj-148	180	11	2021	2021	NUM
abrj-148	180	12	)	)	PUNCT
abrj-148	180	13	who	who	PRON
abrj-148	180	14	argued	argue	VERB
abrj-148	180	15	that	that	SCONJ
abrj-148	180	16	an	an	DET
abrj-148	180	17	independent	independent	ADJ
abrj-148	180	18	board	board	NOUN
abrj-148	180	19	strengthens	strengthen	VERB
abrj-148	180	20	it	it	PRON
abrj-148	180	21	and	and	CCONJ
abrj-148	180	22	reduces	reduce	VERB
abrj-148	180	23	the	the	DET
abrj-148	180	24	agency	agency	NOUN
abrj-148	180	25	problem	problem	NOUN
abrj-148	180	26	and	and	CCONJ
abrj-148	180	27	the	the	DET
abrj-148	180	28	possibility	possibility	NOUN
abrj-148	180	29	of	of	ADP
abrj-148	180	30	insider	insider	NOUN
abrj-148	180	31	exploitation	exploitation	NOUN
abrj-148	180	32	.	.	PUNCT
abrj-148	181	1	the	the	DET
abrj-148	181	2	board	board	NOUN
abrj-148	181	3	’s	’s	PART
abrj-148	181	4	independence	independence	NOUN
abrj-148	181	5	makes	make	VERB
abrj-148	181	6	it	it	PRON
abrj-148	181	7	more	more	ADV
abrj-148	181	8	dispassionate	dispassionate	ADJ
abrj-148	181	9	in	in	ADP
abrj-148	181	10	their	their	PRON
abrj-148	181	11	pursuit	pursuit	NOUN
abrj-148	181	12	of	of	ADP
abrj-148	181	13	auditing	audit	VERB
abrj-148	181	14	financial	financial	ADJ
abrj-148	181	15	disclosures	disclosure	NOUN
abrj-148	181	16	.	.	PUNCT
abrj-148	182	1	if	if	SCONJ
abrj-148	182	2	the	the	DET
abrj-148	182	3	board	board	NOUN
abrj-148	182	4	is	be	AUX
abrj-148	182	5	not	not	PART
abrj-148	182	6	partial	partial	ADJ
abrj-148	182	7	to	to	ADP
abrj-148	182	8	the	the	DET
abrj-148	182	9	executive	executive	NOUN
abrj-148	182	10	,	,	PUNCT
abrj-148	182	11	the	the	DET
abrj-148	182	12	agency	agency	NOUN
abrj-148	182	13	conflict	conflict	NOUN
abrj-148	182	14	between	between	ADP
abrj-148	182	15	them	they	PRON
abrj-148	182	16	and	and	CCONJ
abrj-148	182	17	the	the	DET
abrj-148	182	18	shareholders	shareholder	NOUN
abrj-148	182	19	is	be	AUX
abrj-148	182	20	mitigated	mitigate	VERB
abrj-148	182	21	.	.	PUNCT
abrj-148	183	1	also	also	ADV
abrj-148	183	2	,	,	PUNCT
abrj-148	183	3	hamada	hamada	PROPN
abrj-148	183	4	and	and	CCONJ
abrj-148	183	5	jwailes	jwailes	PROPN
abrj-148	183	6	(	(	PUNCT
abrj-148	183	7	2021	2021	NUM
abrj-148	183	8	)	)	PUNCT
abrj-148	183	9	argued	argue	VERB
abrj-148	183	10	that	that	SCONJ
abrj-148	183	11	the	the	DET
abrj-148	183	12	board	board	NOUN
abrj-148	183	13	's	's	PART
abrj-148	183	14	independence	independence	NOUN
abrj-148	183	15	allows	allow	VERB
abrj-148	183	16	them	they	PRON
abrj-148	183	17	to	to	PART
abrj-148	183	18	take	take	VERB
abrj-148	183	19	an	an	DET
abrj-148	183	20	independent	independent	ADJ
abrj-148	183	21	view	view	NOUN
abrj-148	183	22	of	of	ADP
abrj-148	183	23	the	the	DET
abrj-148	183	24	company	company	NOUN
abrj-148	183	25	's	's	PART
abrj-148	183	26	asian	asian	ADJ
abrj-148	183	27	business	business	NOUN
abrj-148	183	28	research	research	NOUN
abrj-148	183	29	journal	journal	NOUN
abrj-148	183	30	,	,	PUNCT
abrj-148	183	31	2024	2024	NUM
abrj-148	183	32	,	,	PUNCT
abrj-148	183	33	9	9	NUM
abrj-148	183	34	:	:	SYM
abrj-148	183	35	1	1	NUM
abrj-148	183	36	-	-	SYM
abrj-148	183	37	6	6	NUM
abrj-148	183	38	5	5	NUM
abrj-148	183	39	©	©	ADP
abrj-148	183	40	2024	2024	NUM
abrj-148	183	41	by	by	ADP
abrj-148	183	42	the	the	DET
abrj-148	183	43	authors	author	NOUN
abrj-148	183	44	;	;	PUNCT
abrj-148	183	45	licensee	licensee	NOUN
abrj-148	183	46	eastern	eastern	ADJ
abrj-148	183	47	centre	centre	NOUN
abrj-148	183	48	of	of	ADP
abrj-148	183	49	science	science	NOUN
abrj-148	183	50	and	and	CCONJ
abrj-148	183	51	education	education	NOUN
abrj-148	183	52	,	,	PUNCT
abrj-148	183	53	usa	usa	PROPN
abrj-148	183	54	financial	financial	ADJ
abrj-148	183	55	reporting	reporting	NOUN
abrj-148	183	56	process	process	NOUN
abrj-148	183	57	and	and	CCONJ
abrj-148	183	58	ensures	ensure	VERB
abrj-148	183	59	that	that	SCONJ
abrj-148	183	60	executive	executive	ADJ
abrj-148	183	61	directors	director	NOUN
abrj-148	183	62	do	do	AUX
abrj-148	183	63	not	not	PART
abrj-148	183	64	dominate	dominate	VERB
abrj-148	183	65	the	the	DET
abrj-148	183	66	board	board	NOUN
abrj-148	183	67	.	.	PUNCT
abrj-148	184	1	according	accord	VERB
abrj-148	184	2	to	to	ADP
abrj-148	184	3	ahmadzaluki	ahmadzaluki	PROPN
abrj-148	184	4	and	and	CCONJ
abrj-148	184	5	wan	wan	PROPN
abrj-148	184	6	-	-	PUNCT
abrj-148	184	7	hussin	hussin	PROPN
abrj-148	184	8	(	(	PUNCT
abrj-148	184	9	2010	2010	NUM
abrj-148	184	10	)	)	PUNCT
abrj-148	184	11	board	board	NOUN
abrj-148	184	12	with	with	ADP
abrj-148	184	13	more	more	ADJ
abrj-148	184	14	members	member	NOUN
abrj-148	184	15	and	and	CCONJ
abrj-148	184	16	a	a	DET
abrj-148	184	17	higher	high	ADJ
abrj-148	184	18	proportion	proportion	NOUN
abrj-148	184	19	of	of	ADP
abrj-148	184	20	independent	independent	ADJ
abrj-148	184	21	directors	director	NOUN
abrj-148	184	22	have	have	VERB
abrj-148	184	23	higher	high	ADJ
abrj-148	184	24	forecast	forecast	NOUN
abrj-148	184	25	accuracy	accuracy	NOUN
abrj-148	184	26	.	.	PUNCT
abrj-148	185	1	the	the	DET
abrj-148	185	2	findings	finding	NOUN
abrj-148	185	3	regarding	regard	VERB
abrj-148	185	4	audit	audit	NOUN
abrj-148	185	5	committee	committee	NOUN
abrj-148	185	6	size	size	NOUN
abrj-148	185	7	and	and	CCONJ
abrj-148	185	8	roa	roa	NOUN
abrj-148	185	9	of	of	ADP
abrj-148	185	10	listed	list	VERB
abrj-148	185	11	oil	oil	NOUN
abrj-148	185	12	and	and	CCONJ
abrj-148	185	13	firms	firm	NOUN
abrj-148	185	14	’	'	PUNCT
abrj-148	185	15	found	find	VERB
abrj-148	185	16	a	a	DET
abrj-148	185	17	significant	significant	ADJ
abrj-148	185	18	negative	negative	ADJ
abrj-148	185	19	effect	effect	NOUN
abrj-148	185	20	.	.	PUNCT
abrj-148	186	1	this	this	PRON
abrj-148	186	2	is	be	AUX
abrj-148	186	3	similar	similar	ADJ
abrj-148	186	4	to	to	ADP
abrj-148	186	5	the	the	DET
abrj-148	186	6	findings	finding	NOUN
abrj-148	186	7	using	use	VERB
abrj-148	186	8	roe	roe	NOUN
abrj-148	186	9	.	.	PUNCT
abrj-148	187	1	these	these	DET
abrj-148	187	2	findings	finding	NOUN
abrj-148	187	3	align	align	VERB
abrj-148	187	4	with	with	ADP
abrj-148	187	5	shehu	shehu	NOUN
abrj-148	187	6	(	(	PUNCT
abrj-148	187	7	2017	2017	NUM
abrj-148	187	8	)	)	PUNCT
abrj-148	187	9	and	and	CCONJ
abrj-148	187	10	fariha	fariha	PROPN
abrj-148	187	11	,	,	PUNCT
abrj-148	187	12	hossain	hossain	PROPN
abrj-148	187	13	and	and	CCONJ
abrj-148	187	14	ghosh	ghosh	PROPN
abrj-148	187	15	(	(	PUNCT
abrj-148	187	16	2021	2021	NUM
abrj-148	187	17	)	)	PUNCT
abrj-148	187	18	studies	study	NOUN
abrj-148	187	19	that	that	PRON
abrj-148	187	20	found	find	VERB
abrj-148	187	21	a	a	DET
abrj-148	187	22	significant	significant	ADJ
abrj-148	187	23	negative	negative	ADJ
abrj-148	187	24	effect	effect	NOUN
abrj-148	187	25	.	.	PUNCT
abrj-148	188	1	according	accord	VERB
abrj-148	188	2	to	to	ADP
abrj-148	188	3	appah	appah	NOUN
abrj-148	188	4	and	and	CCONJ
abrj-148	188	5	tebepah	tebepah	NOUN
abrj-148	188	6	(	(	PUNCT
abrj-148	188	7	2020	2020	NUM
abrj-148	188	8	)	)	PUNCT
abrj-148	188	9	,	,	PUNCT
abrj-148	188	10	some	some	DET
abrj-148	188	11	directors	director	NOUN
abrj-148	188	12	may	may	AUX
abrj-148	188	13	not	not	PART
abrj-148	188	14	take	take	VERB
abrj-148	188	15	part	part	NOUN
abrj-148	188	16	in	in	ADP
abrj-148	188	17	the	the	DET
abrj-148	188	18	audit	audit	NOUN
abrj-148	188	19	committee	committee	NOUN
abrj-148	188	20	meetings	meeting	NOUN
abrj-148	188	21	because	because	SCONJ
abrj-148	188	22	of	of	ADP
abrj-148	188	23	its	its	PRON
abrj-148	188	24	size	size	NOUN
abrj-148	188	25	,	,	PUNCT
abrj-148	188	26	which	which	PRON
abrj-148	188	27	makes	make	VERB
abrj-148	188	28	it	it	PRON
abrj-148	188	29	harder	hard	ADJ
abrj-148	188	30	for	for	SCONJ
abrj-148	188	31	the	the	DET
abrj-148	188	32	committee	committee	NOUN
abrj-148	188	33	to	to	PART
abrj-148	188	34	make	make	VERB
abrj-148	188	35	decisions	decision	NOUN
abrj-148	188	36	together	together	ADV
abrj-148	188	37	and	and	CCONJ
abrj-148	188	38	hurts	hurt	VERB
abrj-148	188	39	its	its	PRON
abrj-148	188	40	ability	ability	NOUN
abrj-148	188	41	to	to	PART
abrj-148	188	42	perform	perform	VERB
abrj-148	188	43	its	its	PRON
abrj-148	188	44	duties	duty	NOUN
abrj-148	188	45	and	and	CCONJ
abrj-148	188	46	consequently	consequently	ADV
abrj-148	188	47	affecting	affect	VERB
abrj-148	188	48	financial	financial	ADJ
abrj-148	188	49	performance	performance	NOUN
abrj-148	188	50	.	.	PUNCT
abrj-148	189	1	hamada	hamada	PROPN
abrj-148	189	2	and	and	CCONJ
abrj-148	189	3	jwailes	jwailes	PROPN
abrj-148	189	4	(	(	PUNCT
abrj-148	189	5	2021	2021	NUM
abrj-148	189	6	)	)	PUNCT
abrj-148	189	7	argued	argue	VERB
abrj-148	189	8	that	that	SCONJ
abrj-148	189	9	a	a	DET
abrj-148	189	10	suitable	suitable	ADJ
abrj-148	189	11	-	-	PUNCT
abrj-148	189	12	sized	sized	ADJ
abrj-148	189	13	audit	audit	NOUN
abrj-148	189	14	committee	committee	NOUN
abrj-148	189	15	would	would	AUX
abrj-148	189	16	enable	enable	VERB
abrj-148	189	17	participants	participant	NOUN
abrj-148	189	18	to	to	PART
abrj-148	189	19	contribute	contribute	VERB
abrj-148	189	20	their	their	PRON
abrj-148	189	21	skills	skill	NOUN
abrj-148	189	22	for	for	ADP
abrj-148	189	23	the	the	DET
abrj-148	189	24	benefit	benefit	NOUN
abrj-148	189	25	of	of	ADP
abrj-148	189	26	all	all	DET
abrj-148	189	27	parties	party	NOUN
abrj-148	189	28	.	.	PUNCT
abrj-148	190	1	they	they	PRON
abrj-148	190	2	also	also	ADV
abrj-148	190	3	claimed	claim	VERB
abrj-148	190	4	that	that	SCONJ
abrj-148	190	5	firms	firm	NOUN
abrj-148	190	6	with	with	ADP
abrj-148	190	7	smaller	small	ADJ
abrj-148	190	8	audit	audit	NOUN
abrj-148	190	9	committees	committee	NOUN
abrj-148	190	10	that	that	PRON
abrj-148	190	11	have	have	VERB
abrj-148	190	12	more	more	ADJ
abrj-148	190	13	financial	financial	ADJ
abrj-148	190	14	expertise	expertise	NOUN
abrj-148	190	15	and	and	CCONJ
abrj-148	190	16	experience	experience	NOUN
abrj-148	190	17	perform	perform	VERB
abrj-148	190	18	better	well	ADV
abrj-148	190	19	.	.	PUNCT
abrj-148	191	1	in	in	ADP
abrj-148	191	2	contrast	contrast	NOUN
abrj-148	191	3	,	,	PUNCT
abrj-148	191	4	onmonya	onmonya	NOUN
abrj-148	191	5	and	and	CCONJ
abrj-148	191	6	ebire	ebire	NOUN
abrj-148	191	7	(	(	PUNCT
abrj-148	191	8	2023	2023	NUM
abrj-148	191	9	)	)	PUNCT
abrj-148	191	10	found	find	VERB
abrj-148	191	11	that	that	SCONJ
abrj-148	191	12	acs	acs	PROPN
abrj-148	191	13	do	do	AUX
abrj-148	191	14	not	not	PART
abrj-148	191	15	affect	affect	VERB
abrj-148	191	16	financial	financial	ADJ
abrj-148	191	17	performance	performance	NOUN
abrj-148	191	18	.	.	PUNCT
abrj-148	192	1	additionally	additionally	ADV
abrj-148	192	2	,	,	PUNCT
abrj-148	192	3	it	it	PRON
abrj-148	192	4	has	have	AUX
abrj-148	192	5	been	be	AUX
abrj-148	192	6	argued	argue	VERB
abrj-148	192	7	that	that	SCONJ
abrj-148	192	8	the	the	DET
abrj-148	192	9	size	size	NOUN
abrj-148	192	10	of	of	ADP
abrj-148	192	11	the	the	DET
abrj-148	192	12	firm	firm	NOUN
abrj-148	192	13	has	have	VERB
abrj-148	192	14	a	a	DET
abrj-148	192	15	significant	significant	ADJ
abrj-148	192	16	effect	effect	NOUN
abrj-148	192	17	on	on	ADP
abrj-148	192	18	the	the	DET
abrj-148	192	19	financial	financial	ADJ
abrj-148	192	20	performance	performance	NOUN
abrj-148	192	21	of	of	ADP
abrj-148	192	22	firms	firm	NOUN
abrj-148	192	23	’	'	PUNCT
abrj-148	192	24	.	.	PUNCT
abrj-148	193	1	from	from	ADP
abrj-148	193	2	the	the	DET
abrj-148	193	3	analysis	analysis	NOUN
abrj-148	193	4	,	,	PUNCT
abrj-148	193	5	it	it	PRON
abrj-148	193	6	is	be	AUX
abrj-148	193	7	found	find	VERB
abrj-148	193	8	that	that	SCONJ
abrj-148	193	9	firms	firm	NOUN
abrj-148	193	10	’	'	PUNCT
abrj-148	193	11	size	size	NOUN
abrj-148	193	12	in	in	ADP
abrj-148	193	13	both	both	DET
abrj-148	193	14	models	model	NOUN
abrj-148	193	15	were	be	AUX
abrj-148	193	16	insignificant	insignificant	ADJ
abrj-148	193	17	.	.	PUNCT
abrj-148	194	1	in	in	ADP
abrj-148	194	2	addition	addition	NOUN
abrj-148	194	3	,	,	PUNCT
abrj-148	194	4	the	the	DET
abrj-148	194	5	residual	residual	NOUN
abrj-148	194	6	of	of	ADP
abrj-148	194	7	the	the	DET
abrj-148	194	8	panel	panel	NOUN
abrj-148	194	9	regression	regression	NOUN
abrj-148	194	10	was	be	AUX
abrj-148	194	11	subjected	subject	VERB
abrj-148	194	12	to	to	ADP
abrj-148	194	13	a	a	DET
abrj-148	194	14	heteroscedasticity	heteroscedasticity	NOUN
abrj-148	194	15	test	test	NOUN
abrj-148	194	16	.	.	PUNCT
abrj-148	195	1	using	use	VERB
abrj-148	195	2	the	the	DET
abrj-148	195	3	breus	breus	NOUN
abrj-148	195	4	chpagan	chpagan	NOUN
abrj-148	195	5	/	/	SYM
abrj-148	195	6	cook	cook	PROPN
abrj-148	195	7	-	-	PUNCT
abrj-148	195	8	weisberg	weisberg	PROPN
abrj-148	195	9	test	test	NOUN
abrj-148	195	10	,	,	PUNCT
abrj-148	195	11	the	the	DET
abrj-148	195	12	null	null	ADJ
abrj-148	195	13	hypothesis	hypothesis	NOUN
abrj-148	195	14	which	which	PRON
abrj-148	195	15	states	state	VERB
abrj-148	195	16	that	that	SCONJ
abrj-148	195	17	there	there	PRON
abrj-148	195	18	is	be	VERB
abrj-148	195	19	no	no	DET
abrj-148	195	20	heteroscedasticity	heteroscedasticity	NOUN
abrj-148	195	21	,	,	PUNCT
abrj-148	195	22	was	be	AUX
abrj-148	195	23	rejected	reject	VERB
abrj-148	195	24	at	at	ADP
abrj-148	195	25	1	1	NUM
abrj-148	195	26	%	%	NOUN
abrj-148	195	27	significant	significant	ADJ
abrj-148	195	28	level	level	NOUN
abrj-148	195	29	(	(	PUNCT
abrj-148	195	30	see	see	VERB
abrj-148	195	31	table	table	NOUN
abrj-148	195	32	3	3	NUM
abrj-148	195	33	)	)	PUNCT
abrj-148	195	34	.	.	PUNCT
abrj-148	196	1	the	the	DET
abrj-148	196	2	regression	regression	NOUN
abrj-148	196	3	analysis	analysis	NOUN
abrj-148	196	4	was	be	AUX
abrj-148	196	5	subjected	subject	VERB
abrj-148	196	6	to	to	ADP
abrj-148	196	7	a	a	DET
abrj-148	196	8	multicollinearity	multicollinearity	NOUN
abrj-148	196	9	test	test	NOUN
abrj-148	196	10	to	to	PART
abrj-148	196	11	detect	detect	VERB
abrj-148	196	12	the	the	DET
abrj-148	196	13	presence	presence	NOUN
abrj-148	196	14	of	of	ADP
abrj-148	196	15	collinearity	collinearity	NOUN
abrj-148	196	16	among	among	ADP
abrj-148	196	17	the	the	DET
abrj-148	196	18	variables	variable	NOUN
abrj-148	196	19	.	.	PUNCT
abrj-148	197	1	the	the	DET
abrj-148	197	2	mean	mean	ADJ
abrj-148	197	3	variance	variance	NOUN
abrj-148	197	4	inflation	inflation	NOUN
abrj-148	197	5	factor	factor	NOUN
abrj-148	197	6	(	(	PUNCT
abrj-148	197	7	vif	vif	NOUN
abrj-148	197	8	)	)	PUNCT
abrj-148	197	9	is	be	AUX
abrj-148	197	10	1.70	1.70	NUM
abrj-148	197	11	,	,	PUNCT
abrj-148	197	12	which	which	PRON
abrj-148	197	13	is	be	AUX
abrj-148	197	14	a	a	DET
abrj-148	197	15	lot	lot	NOUN
abrj-148	197	16	less	less	ADJ
abrj-148	197	17	than	than	ADP
abrj-148	197	18	the	the	DET
abrj-148	197	19	minimum	minimum	NOUN
abrj-148	197	20	of	of	ADP
abrj-148	197	21	10	10	NUM
abrj-148	197	22	.	.	PUNCT
abrj-148	198	1	the	the	DET
abrj-148	198	2	vif	vif	NOUN
abrj-148	198	3	for	for	ADP
abrj-148	198	4	each	each	DET
abrj-148	198	5	variable	variable	NOUN
abrj-148	198	6	on	on	ADP
abrj-148	198	7	its	its	PRON
abrj-148	198	8	own	own	ADJ
abrj-148	198	9	was	be	AUX
abrj-148	198	10	also	also	ADV
abrj-148	198	11	quite	quite	ADV
abrj-148	198	12	low	low	ADJ
abrj-148	198	13	.	.	PUNCT
abrj-148	199	1	this	this	PRON
abrj-148	199	2	means	mean	VERB
abrj-148	199	3	that	that	SCONJ
abrj-148	199	4	the	the	DET
abrj-148	199	5	variables	variable	NOUN
abrj-148	199	6	used	use	VERB
abrj-148	199	7	to	to	PART
abrj-148	199	8	explain	explain	VERB
abrj-148	199	9	things	thing	NOUN
abrj-148	199	10	in	in	ADP
abrj-148	199	11	the	the	DET
abrj-148	199	12	model	model	NOUN
abrj-148	199	13	were	be	AUX
abrj-148	199	14	not	not	PART
abrj-148	199	15	linked	link	VERB
abrj-148	199	16	to	to	ADP
abrj-148	199	17	each	each	DET
abrj-148	199	18	other	other	ADJ
abrj-148	199	19	.	.	PUNCT
abrj-148	200	1	this	this	PRON
abrj-148	200	2	means	mean	VERB
abrj-148	200	3	that	that	SCONJ
abrj-148	200	4	there	there	PRON
abrj-148	200	5	was	be	VERB
abrj-148	200	6	no	no	DET
abrj-148	200	7	multicollinearity	multicollinearity	NOUN
abrj-148	200	8	between	between	ADP
abrj-148	200	9	the	the	DET
abrj-148	200	10	variables	variable	NOUN
abrj-148	200	11	.	.	PUNCT
abrj-148	201	1	6	6	X
abrj-148	201	2	.	.	X
abrj-148	201	3	conclusion	conclusion	NOUN
abrj-148	201	4	this	this	DET
abrj-148	201	5	study	study	NOUN
abrj-148	201	6	examines	examine	VERB
abrj-148	201	7	corporate	corporate	ADJ
abrj-148	201	8	governance	governance	NOUN
abrj-148	201	9	effect	effect	NOUN
abrj-148	201	10	on	on	ADP
abrj-148	201	11	the	the	DET
abrj-148	201	12	financial	financial	ADJ
abrj-148	201	13	performance	performance	NOUN
abrj-148	201	14	of	of	ADP
abrj-148	201	15	listed	list	VERB
abrj-148	201	16	nigeria	nigeria	PROPN
abrj-148	201	17	oil	oil	NOUN
abrj-148	201	18	and	and	CCONJ
abrj-148	201	19	gas	gas	NOUN
abrj-148	201	20	firms	firm	NOUN
abrj-148	201	21	from	from	ADP
abrj-148	201	22	2012	2012	NUM
abrj-148	201	23	to	to	ADP
abrj-148	201	24	2022	2022	NUM
abrj-148	201	25	.	.	PUNCT
abrj-148	202	1	the	the	DET
abrj-148	202	2	panel	panel	NOUN
abrj-148	202	3	data	data	VERB
abrj-148	202	4	from	from	ADP
abrj-148	202	5	the	the	DET
abrj-148	202	6	sampled	sample	VERB
abrj-148	202	7	firms	firm	NOUN
abrj-148	202	8	were	be	AUX
abrj-148	202	9	analysed	analyse	VERB
abrj-148	202	10	using	use	VERB
abrj-148	202	11	fixed	fix	VERB
abrj-148	202	12	effect	effect	NOUN
abrj-148	202	13	estimation	estimation	NOUN
abrj-148	202	14	.	.	PUNCT
abrj-148	203	1	the	the	DET
abrj-148	203	2	study	study	NOUN
abrj-148	203	3	concludes	conclude	VERB
abrj-148	203	4	that	that	SCONJ
abrj-148	203	5	the	the	DET
abrj-148	203	6	effect	effect	NOUN
abrj-148	203	7	of	of	ADP
abrj-148	203	8	corporate	corporate	ADJ
abrj-148	203	9	governance	governance	NOUN
abrj-148	203	10	on	on	ADP
abrj-148	203	11	different	different	ADJ
abrj-148	203	12	financial	financial	ADJ
abrj-148	203	13	performance	performance	NOUN
abrj-148	203	14	measures	measure	NOUN
abrj-148	203	15	(	(	PUNCT
abrj-148	203	16	roa	roa	NOUN
abrj-148	203	17	and	and	CCONJ
abrj-148	203	18	roe	roe	PROPN
abrj-148	203	19	)	)	PUNCT
abrj-148	203	20	yields	yield	VERB
abrj-148	203	21	different	different	ADJ
abrj-148	203	22	results	result	NOUN
abrj-148	203	23	.	.	PUNCT
abrj-148	204	1	specifically	specifically	ADV
abrj-148	204	2	,	,	PUNCT
abrj-148	204	3	board	board	NOUN
abrj-148	204	4	size	size	NOUN
abrj-148	204	5	significantly	significantly	ADV
abrj-148	204	6	increases	increase	VERB
abrj-148	204	7	roa	roa	NOUN
abrj-148	204	8	but	but	CCONJ
abrj-148	204	9	does	do	AUX
abrj-148	204	10	not	not	PART
abrj-148	204	11	affect	affect	VERB
abrj-148	204	12	the	the	DET
abrj-148	204	13	roe	roe	NOUN
abrj-148	204	14	of	of	ADP
abrj-148	204	15	listed	list	VERB
abrj-148	204	16	nigeria	nigeria	PROPN
abrj-148	204	17	oil	oil	NOUN
abrj-148	204	18	and	and	CCONJ
abrj-148	204	19	gas	gas	NOUN
abrj-148	204	20	firms	firm	NOUN
abrj-148	204	21	.	.	PUNCT
abrj-148	205	1	board	board	NOUN
abrj-148	205	2	composition	composition	NOUN
abrj-148	205	3	does	do	AUX
abrj-148	205	4	not	not	PART
abrj-148	205	5	significantly	significantly	ADV
abrj-148	205	6	affect	affect	VERB
abrj-148	205	7	the	the	DET
abrj-148	205	8	roa	roa	NOUN
abrj-148	205	9	and	and	CCONJ
abrj-148	205	10	roe	roe	PROPN
abrj-148	205	11	of	of	ADP
abrj-148	205	12	listed	list	VERB
abrj-148	205	13	nigeria	nigeria	PROPN
abrj-148	205	14	oil	oil	NOUN
abrj-148	205	15	and	and	CCONJ
abrj-148	205	16	gas	gas	NOUN
abrj-148	205	17	firms	firm	NOUN
abrj-148	205	18	.	.	PUNCT
abrj-148	206	1	increasing	increase	VERB
abrj-148	206	2	independent	independent	ADJ
abrj-148	206	3	directors	director	NOUN
abrj-148	206	4	on	on	ADP
abrj-148	206	5	the	the	DET
abrj-148	206	6	board	board	NOUN
abrj-148	206	7	decreases	decrease	VERB
abrj-148	206	8	both	both	CCONJ
abrj-148	206	9	the	the	DET
abrj-148	206	10	roa	roa	NOUN
abrj-148	206	11	and	and	CCONJ
abrj-148	206	12	roe	roe	PROPN
abrj-148	206	13	of	of	ADP
abrj-148	206	14	listed	list	VERB
abrj-148	206	15	nigeria	nigeria	PROPN
abrj-148	206	16	oil	oil	NOUN
abrj-148	206	17	and	and	CCONJ
abrj-148	206	18	gas	gas	NOUN
abrj-148	206	19	firms	firm	NOUN
abrj-148	206	20	at	at	ADP
abrj-148	206	21	different	different	ADJ
abrj-148	206	22	significant	significant	ADJ
abrj-148	206	23	level	level	NOUN
abrj-148	206	24	.	.	PUNCT
abrj-148	207	1	a	a	DET
abrj-148	207	2	larger	large	ADJ
abrj-148	207	3	audit	audit	NOUN
abrj-148	207	4	committee	committee	NOUN
abrj-148	207	5	size	size	NOUN
abrj-148	207	6	decreases	decrease	VERB
abrj-148	207	7	the	the	DET
abrj-148	207	8	roa	roa	NOUN
abrj-148	207	9	and	and	CCONJ
abrj-148	207	10	roe	roe	PROPN
abrj-148	207	11	.	.	PUNCT
abrj-148	208	1	the	the	DET
abrj-148	208	2	study	study	NOUN
abrj-148	208	3	recommends	recommend	VERB
abrj-148	208	4	that	that	SCONJ
abrj-148	208	5	the	the	DET
abrj-148	208	6	security	security	NOUN
abrj-148	208	7	and	and	CCONJ
abrj-148	208	8	exchange	exchange	NOUN
abrj-148	208	9	commission	commission	NOUN
abrj-148	208	10	should	should	AUX
abrj-148	208	11	ensure	ensure	VERB
abrj-148	208	12	that	that	SCONJ
abrj-148	208	13	listed	list	VERB
abrj-148	208	14	oil	oil	NOUN
abrj-148	208	15	and	and	CCONJ
abrj-148	208	16	gas	gas	NOUN
abrj-148	208	17	firms	firm	NOUN
abrj-148	208	18	adhere	adhere	VERB
abrj-148	208	19	strictly	strictly	ADV
abrj-148	208	20	to	to	ADP
abrj-148	208	21	the	the	DET
abrj-148	208	22	required	require	VERB
abrj-148	208	23	board	board	NOUN
abrj-148	208	24	size	size	NOUN
abrj-148	208	25	since	since	SCONJ
abrj-148	208	26	larger	large	ADJ
abrj-148	208	27	board	board	NOUN
abrj-148	208	28	does	do	AUX
abrj-148	208	29	not	not	PART
abrj-148	208	30	influence	influence	VERB
abrj-148	208	31	financial	financial	ADJ
abrj-148	208	32	performance	performance	NOUN
abrj-148	208	33	.	.	PUNCT
abrj-148	209	1	the	the	DET
abrj-148	209	2	security	security	NOUN
abrj-148	209	3	and	and	CCONJ
abrj-148	209	4	exchange	exchange	NOUN
abrj-148	209	5	commission	commission	NOUN
abrj-148	209	6	should	should	AUX
abrj-148	209	7	ensure	ensure	VERB
abrj-148	209	8	that	that	SCONJ
abrj-148	209	9	listed	list	VERB
abrj-148	209	10	oil	oil	NOUN
abrj-148	209	11	and	and	CCONJ
abrj-148	209	12	gas	gas	NOUN
abrj-148	209	13	firms	firm	NOUN
abrj-148	209	14	comply	comply	VERB
abrj-148	209	15	with	with	ADP
abrj-148	209	16	its	its	PRON
abrj-148	209	17	corporate	corporate	ADJ
abrj-148	209	18	governance	governance	NOUN
abrj-148	209	19	codes	code	NOUN
abrj-148	209	20	in	in	ADP
abrj-148	209	21	the	the	DET
abrj-148	209	22	board	board	NOUN
abrj-148	209	23	's	's	PART
abrj-148	209	24	composition	composition	NOUN
abrj-148	209	25	to	to	PART
abrj-148	209	26	influence	influence	VERB
abrj-148	209	27	financial	financial	ADJ
abrj-148	209	28	performance	performance	NOUN
abrj-148	209	29	.	.	PUNCT
abrj-148	210	1	the	the	DET
abrj-148	210	2	management	management	NOUN
abrj-148	210	3	of	of	ADP
abrj-148	210	4	listed	list	VERB
abrj-148	210	5	oil	oil	NOUN
abrj-148	210	6	and	and	CCONJ
abrj-148	210	7	gas	gas	NOUN
abrj-148	210	8	firms	firm	NOUN
abrj-148	210	9	should	should	AUX
abrj-148	210	10	maintain	maintain	VERB
abrj-148	210	11	the	the	DET
abrj-148	210	12	required	require	VERB
abrj-148	210	13	atleast	atleast	ADJ
abrj-148	210	14	one	one	NUM
abrj-148	210	15	independent	independent	ADJ
abrj-148	210	16	director	director	NOUN
abrj-148	210	17	on	on	ADP
abrj-148	210	18	the	the	DET
abrj-148	210	19	board	board	NOUN
abrj-148	210	20	since	since	SCONJ
abrj-148	210	21	increasing	increase	VERB
abrj-148	210	22	the	the	DET
abrj-148	210	23	number	number	NOUN
abrj-148	210	24	of	of	ADP
abrj-148	210	25	independent	independent	ADJ
abrj-148	210	26	directors	director	NOUN
abrj-148	210	27	does	do	AUX
abrj-148	210	28	not	not	PART
abrj-148	210	29	increase	increase	VERB
abrj-148	210	30	financial	financial	ADJ
abrj-148	210	31	performance	performance	NOUN
abrj-148	210	32	.	.	PUNCT
abrj-148	211	1	the	the	DET
abrj-148	211	2	management	management	NOUN
abrj-148	211	3	of	of	ADP
abrj-148	211	4	listed	list	VERB
abrj-148	211	5	oil	oil	NOUN
abrj-148	211	6	and	and	CCONJ
abrj-148	211	7	gas	gas	NOUN
abrj-148	211	8	firms	firm	NOUN
abrj-148	211	9	should	should	AUX
abrj-148	211	10	limit	limit	VERB
abrj-148	211	11	the	the	DET
abrj-148	211	12	audit	audit	NOUN
abrj-148	211	13	committee	committee	NOUN
abrj-148	211	14	size	size	NOUN
abrj-148	211	15	since	since	SCONJ
abrj-148	211	16	larger	large	ADJ
abrj-148	211	17	audit	audit	NOUN
abrj-148	211	18	committees	committee	NOUN
abrj-148	211	19	do	do	AUX
abrj-148	211	20	not	not	PART
abrj-148	211	21	increase	increase	VERB
abrj-148	211	22	financial	financial	ADJ
abrj-148	211	23	performance	performance	NOUN
abrj-148	211	24	.	.	PUNCT
abrj-148	212	1	this	this	DET
abrj-148	212	2	study	study	NOUN
abrj-148	212	3	focused	focus	VERB
abrj-148	212	4	on	on	ADP
abrj-148	212	5	corporate	corporate	ADJ
abrj-148	212	6	governance	governance	NOUN
abrj-148	212	7	on	on	ADP
abrj-148	212	8	financial	financial	ADJ
abrj-148	212	9	performance	performance	NOUN
abrj-148	212	10	of	of	ADP
abrj-148	212	11	listed	list	VERB
abrj-148	212	12	nigeria	nigeria	PROPN
abrj-148	212	13	oil	oil	NOUN
abrj-148	212	14	and	and	CCONJ
abrj-148	212	15	gas	gas	NOUN
abrj-148	212	16	firms	firm	NOUN
abrj-148	212	17	.	.	PUNCT
abrj-148	213	1	the	the	DET
abrj-148	213	2	study	study	NOUN
abrj-148	213	3	provided	provide	VERB
abrj-148	213	4	insight	insight	NOUN
abrj-148	213	5	into	into	ADP
abrj-148	213	6	the	the	DET
abrj-148	213	7	novelty	novelty	NOUN
abrj-148	213	8	of	of	ADP
abrj-148	213	9	the	the	DET
abrj-148	213	10	significance	significance	NOUN
abrj-148	213	11	effect	effect	NOUN
abrj-148	213	12	of	of	ADP
abrj-148	213	13	corporate	corporate	ADJ
abrj-148	213	14	governance	governance	NOUN
abrj-148	213	15	on	on	ADP
abrj-148	213	16	different	different	ADJ
abrj-148	213	17	performance	performance	NOUN
abrj-148	213	18	indexes	index	NOUN
abrj-148	213	19	.	.	PUNCT
abrj-148	214	1	the	the	DET
abrj-148	214	2	findings	finding	NOUN
abrj-148	214	3	of	of	ADP
abrj-148	214	4	this	this	DET
abrj-148	214	5	study	study	NOUN
abrj-148	214	6	is	be	AUX
abrj-148	214	7	limited	limit	VERB
abrj-148	214	8	corporate	corporate	ADJ
abrj-148	214	9	governance	governance	NOUN
abrj-148	214	10	(	(	PUNCT
abrj-148	214	11	board	board	NOUN
abrj-148	214	12	size	size	NOUN
abrj-148	214	13	,	,	PUNCT
abrj-148	214	14	composition	composition	NOUN
abrj-148	214	15	,	,	PUNCT
abrj-148	214	16	independence	independence	NOUN
abrj-148	214	17	,	,	PUNCT
abrj-148	214	18	audit	audit	NOUN
abrj-148	214	19	committee	committee	NOUN
abrj-148	214	20	size	size	NOUN
abrj-148	214	21	)	)	PUNCT
abrj-148	214	22	on	on	ADP
abrj-148	214	23	financial	financial	ADJ
abrj-148	214	24	performance	performance	NOUN
abrj-148	214	25	(	(	PUNCT
abrj-148	214	26	roa	roa	NOUN
abrj-148	214	27	and	and	CCONJ
abrj-148	214	28	roe	roe	PROPN
abrj-148	214	29	)	)	PUNCT
abrj-148	214	30	in	in	ADP
abrj-148	214	31	oil	oil	NOUN
abrj-148	214	32	and	and	CCONJ
abrj-148	214	33	gas	gas	NOUN
abrj-148	214	34	firms	firm	NOUN
abrj-148	214	35	.	.	PUNCT
abrj-148	215	1	future	future	ADJ
abrj-148	215	2	studies	study	NOUN
abrj-148	215	3	can	can	AUX
abrj-148	215	4	explore	explore	VERB
abrj-148	215	5	other	other	ADJ
abrj-148	215	6	sectors	sector	NOUN
abrj-148	215	7	,	,	PUNCT
abrj-148	215	8	and	and	CCONJ
abrj-148	215	9	other	other	ADJ
abrj-148	215	10	corporate	corporate	ADJ
abrj-148	215	11	governance	governance	NOUN
abrj-148	215	12	measures	measure	NOUN
abrj-148	215	13	such	such	ADJ
abrj-148	215	14	as	as	ADP
abrj-148	215	15	board	board	NOUN
abrj-148	215	16	meetings	meeting	NOUN
abrj-148	215	17	,	,	PUNCT
abrj-148	215	18	and	and	CCONJ
abrj-148	215	19	gender	gender	NOUN
abrj-148	215	20	diversity	diversity	NOUN
abrj-148	215	21	.	.	PUNCT
abrj-148	216	1	authors	author	NOUN
abrj-148	216	2	’	'	PUNCT
abrj-148	216	3	contributions	contribution	NOUN
abrj-148	216	4	:	:	PUNCT
abrj-148	216	5	lucky	lucky	ADJ
abrj-148	216	6	onmonya	onmonya	NOUN
abrj-148	216	7	contributed	contribute	VERB
abrj-148	216	8	to	to	ADP
abrj-148	216	9	framing	frame	VERB
abrj-148	216	10	the	the	DET
abrj-148	216	11	topic	topic	NOUN
abrj-148	216	12	,	,	PUNCT
abrj-148	216	13	drafting	draft	VERB
abrj-148	216	14	the	the	DET
abrj-148	216	15	introductory	introductory	ADJ
abrj-148	216	16	part	part	NOUN
abrj-148	216	17	of	of	ADP
abrj-148	216	18	the	the	DET
abrj-148	216	19	article	article	NOUN
abrj-148	216	20	and	and	CCONJ
abrj-148	216	21	reviewing	review	VERB
abrj-148	216	22	the	the	DET
abrj-148	216	23	manuscript	manuscript	NOUN
abrj-148	216	24	.	.	PUNCT
abrj-148	217	1	kolawole	kolawole	PROPN
abrj-148	217	2	ebire	ebire	NOUN
abrj-148	217	3	designed	design	VERB
abrj-148	217	4	the	the	DET
abrj-148	217	5	methodology	methodology	NOUN
abrj-148	217	6	and	and	CCONJ
abrj-148	217	7	carried	carry	VERB
abrj-148	217	8	out	out	ADP
abrj-148	217	9	the	the	DET
abrj-148	217	10	analysis	analysis	NOUN
abrj-148	217	11	of	of	ADP
abrj-148	217	12	the	the	DET
abrj-148	217	13	data	datum	NOUN
abrj-148	217	14	as	as	ADV
abrj-148	217	15	well	well	ADV
abrj-148	217	16	as	as	ADP
abrj-148	217	17	writing	write	VERB
abrj-148	217	18	the	the	DET
abrj-148	217	19	manuscript	manuscript	NOUN
abrj-148	217	20	.	.	PUNCT
abrj-148	218	1	kehinde	kehinde	PROPN
abrj-148	218	2	lawal	lawal	PROPN
abrj-148	218	3	contributed	contribute	VERB
abrj-148	218	4	to	to	ADP
abrj-148	218	5	framing	frame	VERB
abrj-148	218	6	the	the	DET
abrj-148	218	7	topic	topic	NOUN
abrj-148	218	8	and	and	CCONJ
abrj-148	218	9	drafting	draft	VERB
abrj-148	218	10	the	the	DET
abrj-148	218	11	conclusion	conclusion	NOUN
abrj-148	218	12	of	of	ADP
abrj-148	218	13	the	the	DET
abrj-148	218	14	manuscript	manuscript	NOUN
abrj-148	218	15	.	.	PUNCT
abrj-148	219	1	references	reference	NOUN
abrj-148	219	2	ahmad	ahmad	PROPN
abrj-148	219	3	-	-	PUNCT
abrj-148	219	4	zaluki	zaluki	PROPN
abrj-148	219	5	,	,	PUNCT
abrj-148	219	6	n.a	n.a	PROPN
abrj-148	219	7	.	.	PROPN
abrj-148	219	8	&	&	CCONJ
abrj-148	219	9	wan	wan	PROPN
abrj-148	219	10	-	-	PUNCT
abrj-148	219	11	hussin	hussin	PROPN
abrj-148	219	12	,	,	PUNCT
abrj-148	219	13	w.n	w.n	PROPN
abrj-148	219	14	.	.	PROPN
abrj-148	219	15	(	(	PUNCT
abrj-148	219	16	2010	2010	NUM
abrj-148	219	17	)	)	PUNCT
abrj-148	219	18	.	.	PUNCT
abrj-148	220	1	corporate	corporate	ADJ
abrj-148	220	2	governance	governance	NOUN
abrj-148	220	3	and	and	CCONJ
abrj-148	220	4	earnings	earning	NOUN
abrj-148	220	5	forecasts	forecast	NOUN
abrj-148	220	6	accuracy	accuracy	NOUN
abrj-148	220	7	,	,	PUNCT
abrj-148	220	8	asian	asian	ADJ
abrj-148	220	9	review	review	NOUN
abrj-148	220	10	of	of	ADP
abrj-148	220	11	accounting	accounting	NOUN
abrj-148	220	12	,	,	PUNCT
abrj-148	220	13	18(1	18(1	NUM
abrj-148	220	14	)	)	PUNCT
abrj-148	220	15	,	,	PUNCT
abrj-148	220	16	50	50	NUM
abrj-148	220	17	-	-	SYM
abrj-148	220	18	67	67	NUM
abrj-148	220	19	.	.	PUNCT
abrj-148	220	20	https://doi.org/10.1108/13217341011046006	https://doi.org/10.1108/13217341011046006	NOUN
abrj-148	220	21	aigbovorhiuwa	aigbovorhiuwa	PROPN
abrj-148	220	22	,	,	PUNCT
abrj-148	220	23	t.	t.	PROPN
abrj-148	220	24	adediran	adediran	PROPN
abrj-148	220	25	,	,	PUNCT
abrj-148	220	26	s.	s.	PROPN
abrj-148	220	27	a.	a.	PROPN
abrj-148	220	28	&	&	CCONJ
abrj-148	220	29	achimugu	achimugu	PROPN
abrj-148	220	30	,	,	PUNCT
abrj-148	220	31	a.	a.	NOUN
abrj-148	220	32	(	(	PUNCT
abrj-148	220	33	2022	2022	NUM
abrj-148	220	34	)	)	PUNCT
abrj-148	220	35	.	.	PUNCT
abrj-148	221	1	board	board	NOUN
abrj-148	221	2	characteristics	characteristic	NOUN
abrj-148	221	3	and	and	CCONJ
abrj-148	221	4	firm	firm	ADJ
abrj-148	221	5	performance	performance	NOUN
abrj-148	221	6	of	of	ADP
abrj-148	221	7	quoted	quote	VERB
abrj-148	221	8	insurance	insurance	NOUN
abrj-148	221	9	companies	company	NOUN
abrj-148	221	10	in	in	ADP
abrj-148	221	11	nigeria	nigeria	PROPN
abrj-148	221	12	,	,	PUNCT
abrj-148	221	13	international	international	ADJ
abrj-148	221	14	journal	journal	NOUN
abrj-148	221	15	of	of	ADP
abrj-148	221	16	public	public	ADJ
abrj-148	221	17	administration	administration	NOUN
abrj-148	221	18	and	and	CCONJ
abrj-148	221	19	management	management	NOUN
abrj-148	221	20	research	research	NOUN
abrj-148	221	21	,	,	PUNCT
abrj-148	221	22	7(5	7(5	NUM
abrj-148	221	23	)	)	PUNCT
abrj-148	221	24	,	,	PUNCT
abrj-148	221	25	1	1	NUM
abrj-148	221	26	-	-	SYM
abrj-148	221	27	22	22	NUM
abrj-148	221	28	.	.	PUNCT
abrj-148	221	29	retrieved	retrieve	VERB
abrj-148	221	30	from	from	ADP
abrj-148	221	31	http://journals.rcmss.com/index.php/ijpamr/article/view/629	http://journals.rcmss.com/index.php/ijpamr/article/view/629	PROPN
abrj-148	221	32	ali	ali	PROPN
abrj-148	221	33	,	,	PUNCT
abrj-148	221	34	m.	m.	PROPN
abrj-148	221	35	h.	h.	PROPN
abrj-148	221	36	&	&	CCONJ
abrj-148	221	37	meah	meah	PROPN
abrj-148	221	38	,	,	PUNCT
abrj-148	221	39	m.	m.	PROPN
abrj-148	221	40	r.	r.	PROPN
abrj-148	221	41	(	(	PUNCT
abrj-148	221	42	2021	2021	NUM
abrj-148	221	43	)	)	PUNCT
abrj-148	221	44	factors	factor	NOUN
abrj-148	221	45	of	of	ADP
abrj-148	221	46	audit	audit	NOUN
abrj-148	221	47	committee	committee	NOUN
abrj-148	221	48	independence	independence	NOUN
abrj-148	221	49	:	:	PUNCT
abrj-148	221	50	an	an	DET
abrj-148	221	51	empirical	empirical	ADJ
abrj-148	221	52	study	study	NOUN
abrj-148	221	53	from	from	ADP
abrj-148	221	54	an	an	DET
abrj-148	221	55	emerging	emerge	VERB
abrj-148	221	56	economy	economy	NOUN
abrj-148	221	57	,	,	PUNCT
abrj-148	221	58	cogent	cogent	NOUN
abrj-148	221	59	business	business	NOUN
abrj-148	221	60	&	&	CCONJ
abrj-148	221	61	management	management	PROPN
abrj-148	221	62	,	,	PUNCT
abrj-148	221	63	8(1	8(1	NOUN
abrj-148	221	64	)	)	PUNCT
abrj-148	221	65	,	,	PUNCT
abrj-148	221	66	1	1	NUM
abrj-148	221	67	-	-	SYM
abrj-148	221	68	23	23	NUM
abrj-148	221	69	.	.	PUNCT
abrj-148	222	1	https://doi.org/10.1080/23311975.2021.1888678	https://doi.org/10.1080/23311975.2021.1888678	ADJ
abrj-148	222	2	appah	appah	NOUN
abrj-148	222	3	e	e	NOUN
abrj-148	222	4	,	,	PUNCT
abrj-148	222	5	&	&	CCONJ
abrj-148	222	6	tebepah	tebepah	PROPN
abrj-148	222	7	s.	s.	PROPN
abrj-148	222	8	f	f	PROPN
abrj-148	222	9	,	,	PUNCT
abrj-148	222	10	audit	audit	NOUN
abrj-148	222	11	committee	committee	NOUN
abrj-148	222	12	attributes	attribute	VERB
abrj-148	222	13	and	and	CCONJ
abrj-148	222	14	reporting	report	VERB
abrj-148	222	15	lag	lag	NOUN
abrj-148	222	16	of	of	ADP
abrj-148	222	17	listed	list	VERB
abrj-148	222	18	consumer	consumer	NOUN
abrj-148	222	19	goods	good	NOUN
abrj-148	222	20	firms	firm	NOUN
abrj-148	222	21	in	in	ADP
abrj-148	222	22	nigeria	nigeria	PROPN
abrj-148	222	23	,	,	PUNCT
abrj-148	222	24	international	international	ADJ
abrj-148	222	25	journal	journal	NOUN
abrj-148	222	26	of	of	ADP
abrj-148	222	27	economic	economic	ADJ
abrj-148	222	28	and	and	CCONJ
abrj-148	222	29	financial	financial	ADJ
abrj-148	222	30	management	management	NOUN
abrj-148	222	31	,	,	PUNCT
abrj-148	222	32	5(2	5(2	NUM
abrj-148	222	33	)	)	PUNCT
abrj-148	222	34	(	(	PUNCT
abrj-148	222	35	2020	2020	NUM
abrj-148	222	36	)	)	PUNCT
abrj-148	222	37	2695	2695	NUM
abrj-148	222	38	-	-	SYM
abrj-148	222	39	1932	1932	NUM
abrj-148	222	40	.	.	PUNCT
abrj-148	223	1	https://doi.org/10.14445/23939125/ijems-v9i3p104	https://doi.org/10.14445/23939125/ijems-v9i3p104	PROPN
abrj-148	223	2	atty	atty	PROPN
abrj-148	223	3	,	,	PUNCT
abrj-148	223	4	a.m.a	a.m.a	PROPN
abrj-148	223	5	.	.	PROPN
abrj-148	223	6	,	,	PUNCT
abrj-148	223	7	moustafasoliman	moustafasoliman	NOUN
abrj-148	223	8	,	,	PUNCT
abrj-148	223	9	m.	m.	PROPN
abrj-148	223	10	&	&	CCONJ
abrj-148	223	11	youssef	youssef	PROPN
abrj-148	223	12	,	,	PUNCT
abrj-148	223	13	a.e	a.e	PROPN
abrj-148	223	14	.	.	PROPN
abrj-148	223	15	(	(	PUNCT
abrj-148	223	16	2018	2018	NUM
abrj-148	223	17	)	)	PUNCT
abrj-148	223	18	.	.	PUNCT
abrj-148	224	1	the	the	DET
abrj-148	224	2	effect	effect	NOUN
abrj-148	224	3	of	of	ADP
abrj-148	224	4	board	board	NOUN
abrj-148	224	5	of	of	ADP
abrj-148	224	6	directors	director	NOUN
abrj-148	224	7	characteristics	characteristic	NOUN
abrj-148	224	8	on	on	ADP
abrj-148	224	9	firm	firm	NOUN
abrj-148	224	10	’s	’s	PART
abrj-148	224	11	financia	financia	PROPN
abrj-148	224	12	l	l	NOUN
abrj-148	224	13	performance	performance	NOUN
abrj-148	224	14	:	:	PUNCT
abrj-148	224	15	an	an	DET
abrj-148	224	16	empirical	empirical	ADJ
abrj-148	224	17	study	study	NOUN
abrj-148	224	18	on	on	ADP
abrj-148	224	19	the	the	DET
abrj-148	224	20	most	most	ADV
abrj-148	224	21	active	active	ADJ
abrj-148	224	22	firms	firm	NOUN
abrj-148	224	23	in	in	ADP
abrj-148	224	24	the	the	DET
abrj-148	224	25	egyptian	egyptian	ADJ
abrj-148	224	26	stock	stock	NOUN
abrj-148	224	27	exchange	exchange	PROPN
abrj-148	224	28	.	.	PUNCT
abrj-148	225	1	open	open	ADJ
abrj-148	225	2	access	access	NOUN
abrj-148	225	3	library	library	PROPN
abrj-148	225	4	journal	journal	NOUN
abrj-148	225	5	,	,	PUNCT
abrj-148	225	6	5	5	NUM
abrj-148	225	7	,	,	PUNCT
abrj-148	225	8	1	1	NUM
abrj-148	225	9	-	-	SYM
abrj-148	225	10	20	20	NUM
abrj-148	225	11	.	.	PUNCT
abrj-148	226	1	https://doi.org/10.4236/oalib.1104993	https://doi.org/10.4236/oalib.1104993	PRON
abrj-148	226	2	balagobei	balagobei	PROPN
abrj-148	226	3	,	,	PUNCT
abrj-148	226	4	s.	s.	PROPN
abrj-148	226	5	&	&	CCONJ
abrj-148	226	6	velnampy	velnampy	PROPN
abrj-148	226	7	,	,	PUNCT
abrj-148	226	8	t.	t.	PROPN
abrj-148	226	9	(	(	PUNCT
abrj-148	226	10	2018	2018	NUM
abrj-148	226	11	)	)	PUNCT
abrj-148	226	12	.	.	PUNCT
abrj-148	227	1	impact	impact	NOUN
abrj-148	227	2	of	of	ADP
abrj-148	227	3	audit	audit	NOUN
abrj-148	227	4	committee	committee	NOUN
abrj-148	227	5	on	on	ADP
abrj-148	227	6	organisational	organisational	ADJ
abrj-148	227	7	performance	performance	NOUN
abrj-148	227	8	of	of	ADP
abrj-148	227	9	listed	list	VERB
abrj-148	227	10	hotels	hotel	NOUN
abrj-148	227	11	and	and	CCONJ
abrj-148	227	12	travels	travel	VERB
abrj-148	227	13	in	in	ADP
abrj-148	227	14	sri	sri	PROPN
abrj-148	227	15	lanka	lanka	PROPN
abrj-148	227	16	,	,	PUNCT
abrj-148	227	17	international	international	ADJ
abrj-148	227	18	journal	journal	NOUN
abrj-148	227	19	of	of	ADP
abrj-148	227	20	accounting	accounting	NOUN
abrj-148	227	21	and	and	CCONJ
abrj-148	227	22	financial	financial	ADJ
abrj-148	227	23	reporting	reporting	NOUN
abrj-148	227	24	,	,	PUNCT
abrj-148	227	25	8(4	8(4	NOUN
abrj-148	227	26	)	)	PUNCT
abrj-148	227	27	,	,	PUNCT
abrj-148	227	28	352	352	NUM
abrj-148	227	29	-	-	SYM
abrj-148	227	30	369	369	NUM
abrj-148	227	31	.	.	PUNCT
abrj-148	228	1	https://doi.org/10.5296/ijafr.v8i4.13467	https://doi.org/10.5296/ijafr.v8i4.13467	PROPN
abrj-148	228	2	benvolio	benvolio	PROPN
abrj-148	228	3	,	,	PUNCT
abrj-148	228	4	j	j	PROPN
abrj-148	228	5	&	&	CCONJ
abrj-148	228	6	ironkwe	ironkwe	PROPN
abrj-148	228	7	,	,	PUNCT
abrj-148	228	8	u.	u.	PROPN
abrj-148	228	9	i.	i.	PROPN
abrj-148	228	10	(	(	PUNCT
abrj-148	228	11	2022	2022	NUM
abrj-148	228	12	)	)	PUNCT
abrj-148	228	13	.	.	PUNCT
abrj-148	229	1	board	board	NOUN
abrj-148	229	2	composition	composition	NOUN
abrj-148	229	3	and	and	CCONJ
abrj-148	229	4	firm	firm	ADJ
abrj-148	229	5	performance	performance	NOUN
abrj-148	229	6	of	of	ADP
abrj-148	229	7	quoted	quote	VERB
abrj-148	229	8	commercial	commercial	ADJ
abrj-148	229	9	banks	bank	NOUN
abrj-148	229	10	in	in	ADP
abrj-148	229	11	nigeria	nigeria	PROPN
abrj-148	229	12	,	,	PUNCT
abrj-148	229	13	international	international	ADJ
abrj-148	229	14	journal	journal	NOUN
abrj-148	229	15	of	of	ADP
abrj-148	229	16	business	business	NOUN
abrj-148	229	17	management	management	NOUN
abrj-148	229	18	,	,	PUNCT
abrj-148	229	19	5(1	5(1	NUM
abrj-148	229	20	)	)	PUNCT
abrj-148	229	21	,	,	PUNCT
abrj-148	229	22	19	19	NUM
abrj-148	229	23	-	-	SYM
abrj-148	229	24	40	40	NUM
abrj-148	229	25	.	.	PUNCT
abrj-148	229	26	retrieved	retrieve	VERB
abrj-148	229	27	from	from	ADP
abrj-148	229	28	https://gphjournal.org/index.php/bm/article/view/537	https://gphjournal.org/index.php/bm/article/view/537	PROPN
abrj-148	229	29	biase	biase	PROPN
abrj-148	229	30	,	,	PUNCT
abrj-148	229	31	p.	p.	NOUN
abrj-148	229	32	&	&	CCONJ
abrj-148	229	33	onorato	onorato	PROPN
abrj-148	229	34	,	,	PUNCT
abrj-148	229	35	g.	g.	PROPN
abrj-148	229	36	(	(	PUNCT
abrj-148	229	37	2021	2021	NUM
abrj-148	229	38	)	)	PUNCT
abrj-148	229	39	.	.	PUNCT
abrj-148	230	1	board	board	NOUN
abrj-148	230	2	characteristics	characteristic	NOUN
abrj-148	230	3	and	and	CCONJ
abrj-148	230	4	financial	financial	ADJ
abrj-148	230	5	performance	performance	NOUN
abrj-148	230	6	in	in	ADP
abrj-148	230	7	the	the	DET
abrj-148	230	8	insurance	insurance	NOUN
abrj-148	230	9	industry	industry	NOUN
abrj-148	230	10	:	:	PUNCT
abrj-148	230	11	an	an	DET
abrj-148	230	12	international	international	ADJ
abrj-148	230	13	empirical	empirical	ADJ
abrj-148	230	14	survey	survey	NOUN
abrj-148	230	15	,	,	PUNCT
abrj-148	230	16	corporate	corporate	ADJ
abrj-148	230	17	ownership	ownership	NOUN
abrj-148	230	18	&	&	CCONJ
abrj-148	230	19	control	control	PROPN
abrj-148	230	20	,	,	PUNCT
abrj-148	230	21	18(3	18(3	NUM
abrj-148	230	22	)	)	PUNCT
abrj-148	230	23	,	,	PUNCT
abrj-148	230	24	8	8	NUM
abrj-148	230	25	-	-	SYM
abrj-148	230	26	18	18	NUM
abrj-148	230	27	.	.	PUNCT
abrj-148	231	1	http://doi.org/10.22495/cocv18i3art1	http://doi.org/10.22495/cocv18i3art1	PROPN
abrj-148	231	2	borlea	borlea	PROPN
abrj-148	231	3	,	,	PUNCT
abrj-148	231	4	s.	s.	PROPN
abrj-148	231	5	n.	n.	PROPN
abrj-148	231	6	,	,	PUNCT
abrj-148	231	7	achim	achim	PROPN
abrj-148	231	8	,	,	PUNCT
abrj-148	231	9	m.	m.	PROPN
abrj-148	231	10	v.	v.	PROPN
abrj-148	231	11	&	&	CCONJ
abrj-148	231	12	mare	mare	PROPN
abrj-148	231	13	,	,	PUNCT
abrj-148	231	14	c.	c.	PROPN
abrj-148	231	15	(	(	PUNCT
abrj-148	231	16	2017	2017	NUM
abrj-148	231	17	)	)	PUNCT
abrj-148	231	18	.	.	PUNCT
abrj-148	232	1	board	board	NOUN
abrj-148	232	2	characteristics	characteristic	NOUN
abrj-148	232	3	and	and	CCONJ
abrj-148	232	4	firm	firm	ADJ
abrj-148	232	5	performances	performance	NOUN
abrj-148	232	6	in	in	ADP
abrj-148	232	7	emerging	emerge	VERB
abrj-148	232	8	economies	economy	NOUN
abrj-148	232	9	.	.	PUNCT
abrj-148	233	1	lessons	lesson	NOUN
abrj-148	233	2	from	from	ADP
abrj-148	233	3	romania	romania	PROPN
abrj-148	233	4	,	,	PUNCT
abrj-148	233	5	economic	economic	ADJ
abrj-148	233	6	research	research	NOUN
abrj-148	233	7	-	-	PUNCT
abrj-148	233	8	ekonomska	ekonomska	ADJ
abrj-148	233	9	istraživanja	istraživanja	NOUN
abrj-148	233	10	,	,	PUNCT
abrj-148	233	11	30:1	30:1	NUM
abrj-148	233	12	,	,	PUNCT
abrj-148	233	13	55	55	NUM
abrj-148	233	14	-	-	SYM
abrj-148	233	15	75	75	NUM
abrj-148	233	16	.	.	PUNCT
abrj-148	234	1	https://doi.org/10.1080/1331677x.2017.1291359	https://doi.org/10.1080/1331677x.2017.1291359	PROPN
abrj-148	234	2	companies	company	NOUN
abrj-148	234	3	and	and	CCONJ
abrj-148	234	4	allied	ally	VERB
abrj-148	234	5	matters	matter	NOUN
abrj-148	234	6	act	act	VERB
abrj-148	234	7	(	(	PUNCT
abrj-148	234	8	2020	2020	NUM
abrj-148	234	9	)	)	PUNCT
abrj-148	234	10	.	.	PUNCT
abrj-148	235	1	retrieved	retrieve	VERB
abrj-148	235	2	from	from	ADP
abrj-148	235	3	http://www.placng.org/lawsofnigeria/laws/c20.pdf	http://www.placng.org/lawsofnigeria/laws/c20.pdf	PROPN
abrj-148	235	4	on	on	ADP
abrj-148	235	5	24th	24th	ADJ
abrj-148	235	6	september	september	PROPN
abrj-148	235	7	2022	2022	NUM
abrj-148	235	8	daniel	daniel	PROPN
abrj-148	235	9	,	,	PUNCT
abrj-148	235	10	n.	n.	PROPN
abrj-148	235	11	,	,	PUNCT
abrj-148	235	12	eguasa	eguasa	PROPN
abrj-148	235	13	,	,	PUNCT
abrj-148	235	14	b.	b.	PROPN
abrj-148	235	15	e.	e.	PROPN
abrj-148	235	16	&	&	CCONJ
abrj-148	235	17	excellence	excellence	PROPN
abrj-148	235	18	,	,	PUNCT
abrj-148	235	19	b.	b.	PROPN
abrj-148	235	20	(	(	PUNCT
abrj-148	235	21	2021	2021	NUM
abrj-148	235	22	)	)	PUNCT
abrj-148	235	23	.	.	PUNCT
abrj-148	236	1	audit	audit	NOUN
abrj-148	236	2	committee	committee	PROPN
abrj-148	236	3	and	and	CCONJ
abrj-148	236	4	financial	financial	ADJ
abrj-148	236	5	performance	performance	NOUN
abrj-148	236	6	of	of	ADP
abrj-148	236	7	listed	list	VERB
abrj-148	236	8	firms	firm	NOUN
abrj-148	236	9	in	in	ADP
abrj-148	236	10	nigeria	nigeria	PROPN
abrj-148	236	11	,	,	PUNCT
abrj-148	236	12	international	international	ADJ
abrj-148	236	13	journal	journal	NOUN
abrj-148	236	14	of	of	ADP
abrj-148	236	15	research	research	NOUN
abrj-148	236	16	and	and	CCONJ
abrj-148	236	17	innovation	innovation	NOUN
abrj-148	236	18	in	in	ADP
abrj-148	236	19	social	social	ADJ
abrj-148	236	20	science	science	NOUN
abrj-148	236	21	,	,	PUNCT
abrj-148	236	22	5(12	5(12	NUM
abrj-148	236	23	)	)	PUNCT
abrj-148	236	24	,	,	PUNCT
abrj-148	236	25	307	307	NUM
abrj-148	236	26	-	-	SYM
abrj-148	236	27	313	313	NUM
abrj-148	236	28	.	.	PUNCT
abrj-148	236	29	retrieved	retrieve	VERB
abrj-148	236	30	from	from	ADP
abrj-148	236	31	https://ideas.repec.org/a/bcp/journl/v5y2021i12p307313.html	https://ideas.repec.org/a/bcp/journl/v5y2021i12p307313.html	NOUN
abrj-148	236	32	http://journals.rcmss.com/index.php/ijpamr/article/view/629	http://journals.rcmss.com/index.php/ijpamr/article/view/629	PUNCT
abrj-148	236	33	https://doi.org/10.4236/oalib.1104993	https://doi.org/10.4236/oalib.1104993	PRON
abrj-148	236	34	https://gphjournal.org/index.php/bm/article/view/537	https://gphjournal.org/index.php/bm/article/view/537	NOUN
abrj-148	236	35	http://doi.org/10.22495/cocv18i3art1	http://doi.org/10.22495/cocv18i3art1	ADJ
abrj-148	236	36	http://www.placng.org/lawsofnigeria/laws/c20.pdf%20on%2024th%20september%202022	http://www.placng.org/lawsofnigeria/laws/c20.pdf%20on%2024th%20september%202022	NOUN
abrj-148	236	37	https://ideas.repec.org/a/bcp/journl/v5y2021i12p307-313.html	https://ideas.repec.org/a/bcp/journl/v5y2021i12p307-313.html	NOUN
abrj-148	236	38	https://ideas.repec.org/a/bcp/journl/v5y2021i12p307-313.html	https://ideas.repec.org/a/bcp/journl/v5y2021i12p307-313.html	PROPN
abrj-148	236	39	asian	asian	ADJ
abrj-148	236	40	business	business	NOUN
abrj-148	236	41	research	research	NOUN
abrj-148	236	42	journal	journal	NOUN
abrj-148	236	43	,	,	PUNCT
abrj-148	236	44	2024	2024	NUM
abrj-148	236	45	,	,	PUNCT
abrj-148	236	46	9	9	NUM
abrj-148	236	47	:	:	SYM
abrj-148	236	48	1	1	NUM
abrj-148	236	49	-	-	SYM
abrj-148	236	50	6	6	NUM
abrj-148	236	51	6	6	NUM
abrj-148	236	52	©	©	ADP
abrj-148	236	53	2024	2024	NUM
abrj-148	236	54	by	by	ADP
abrj-148	236	55	the	the	DET
abrj-148	236	56	authors	author	NOUN
abrj-148	236	57	;	;	PUNCT
abrj-148	236	58	licensee	licensee	NOUN
abrj-148	236	59	eastern	eastern	ADJ
abrj-148	236	60	centre	centre	NOUN
abrj-148	236	61	of	of	ADP
abrj-148	236	62	science	science	NOUN
abrj-148	236	63	and	and	CCONJ
abrj-148	236	64	education	education	NOUN
abrj-148	236	65	,	,	PUNCT
abrj-148	236	66	usa	usa	PROPN
abrj-148	236	67	eseoghene	eseoghene	NOUN
abrj-148	236	68	,	,	PUNCT
abrj-148	236	69	o.	o.	PROPN
abrj-148	236	70	&	&	CCONJ
abrj-148	236	71	oghenevwogaga	oghenevwogaga	PROPN
abrj-148	236	72	,	,	PUNCT
abrj-148	236	73	o.	o.	NOUN
abrj-148	236	74	(	(	PUNCT
abrj-148	236	75	2021	2021	NUM
abrj-148	236	76	)	)	PUNCT
abrj-148	236	77	.	.	PUNCT
abrj-148	237	1	does	do	AUX
abrj-148	237	2	audit	audit	NOUN
abrj-148	237	3	committee	committee	NOUN
abrj-148	237	4	characteristics	characteristic	NOUN
abrj-148	237	5	drive	drive	VERB
abrj-148	237	6	financial	financial	ADJ
abrj-148	237	7	performance	performance	NOUN
abrj-148	237	8	?	?	PUNCT
abrj-148	238	1	a	a	DET
abrj-148	238	2	case	case	NOUN
abrj-148	238	3	of	of	ADP
abrj-148	238	4	nigerian	nigerian	ADJ
abrj-148	238	5	service	service	NOUN
abrj-148	238	6	firms	firm	NOUN
abrj-148	238	7	,	,	PUNCT
abrj-148	238	8	gusau	gusau	ADJ
abrj-148	238	9	international	international	ADJ
abrj-148	238	10	journal	journal	NOUN
abrj-148	238	11	of	of	ADP
abrj-148	238	12	management	management	NOUN
abrj-148	238	13	and	and	CCONJ
abrj-148	238	14	social	social	ADJ
abrj-148	238	15	sciences	science	NOUN
abrj-148	238	16	,	,	PUNCT
abrj-148	238	17	4(1	4(1	NOUN
abrj-148	238	18	)	)	PUNCT
abrj-148	238	19	,	,	PUNCT
abrj-148	238	20	1	1	NUM
abrj-148	238	21	-	-	SYM
abrj-148	238	22	13	13	NUM
abrj-148	238	23	.	.	PUNCT
abrj-148	238	24	retrieved	retrieve	VERB
abrj-148	238	25	from	from	ADP
abrj-148	238	26	https://gijmss.com.ng/index.php/gijmss/article/view/30	https://gijmss.com.ng/index.php/gijmss/article/view/30	PROPN
abrj-148	238	27	fuzi	fuzi	PROPN
abrj-148	238	28	,	,	PUNCT
abrj-148	238	29	s.	s.	PROPN
abrj-148	238	30	f.	f.	PROPN
abrj-148	238	31	s.	s.	PROPN
abrj-148	238	32	,	,	PUNCT
abrj-148	238	33	halim	halim	PROPN
abrj-148	238	34	,	,	PUNCT
abrj-148	238	35	s.	s.	PROPN
abrj-148	238	36	a.	a.	PROPN
abrj-148	238	37	a.	a.	PROPN
abrj-148	238	38	,	,	PUNCT
abrj-148	238	39	&	&	CCONJ
abrj-148	238	40	julizaerma	julizaerma	PROPN
abrj-148	238	41	,	,	PUNCT
abrj-148	238	42	m.	m.	PROPN
abrj-148	238	43	k.	k.	PROPN
abrj-148	238	44	(	(	PUNCT
abrj-148	238	45	2016	2016	NUM
abrj-148	238	46	)	)	PUNCT
abrj-148	238	47	.	.	PUNCT
abrj-148	239	1	board	board	NOUN
abrj-148	239	2	independence	independence	NOUN
abrj-148	239	3	and	and	CCONJ
abrj-148	239	4	corporate	corporate	ADJ
abrj-148	239	5	performance	performance	NOUN
abrj-148	239	6	.	.	PUNCT
abrj-148	240	1	procedia	procedia	NOUN
abrj-148	240	2	economics	economic	NOUN
abrj-148	240	3	and	and	CCONJ
abrj-148	240	4	finance	finance	NOUN
abrj-148	240	5	,	,	PUNCT
abrj-148	240	6	37	37	NUM
abrj-148	240	7	,	,	PUNCT
abrj-148	240	8	460–465	460–465	NUM
abrj-148	240	9	.	.	PUNCT
abrj-148	241	1	https://doi.org/10.1016/s22125671(16)30152-6	https://doi.org/10.1016/s22125671(16)30152-6	PROPN
abrj-148	241	2	gatehi	gatehi	PROPN
abrj-148	241	3	,	,	PUNCT
abrj-148	241	4	g.	g.	PROPN
abrj-148	241	5	t.	t.	PROPN
abrj-148	241	6	&	&	CCONJ
abrj-148	241	7	nasieku	nasieku	PROPN
abrj-148	241	8	,	,	PUNCT
abrj-148	241	9	t.	t.	NOUN
abrj-148	241	10	(	(	PUNCT
abrj-148	241	11	2022	2022	NUM
abrj-148	241	12	)	)	PUNCT
abrj-148	241	13	.	.	PUNCT
abrj-148	242	1	effect	effect	NOUN
abrj-148	242	2	of	of	ADP
abrj-148	242	3	board	board	NOUN
abrj-148	242	4	characteristics	characteristic	NOUN
abrj-148	242	5	on	on	ADP
abrj-148	242	6	financial	financial	ADJ
abrj-148	242	7	performance	performance	NOUN
abrj-148	242	8	of	of	ADP
abrj-148	242	9	non	non	ADJ
abrj-148	242	10	-	-	ADJ
abrj-148	242	11	financial	financial	ADJ
abrj-148	242	12	firms	firm	NOUN
abrj-148	242	13	listed	list	VERB
abrj-148	242	14	at	at	ADP
abrj-148	242	15	the	the	DET
abrj-148	242	16	nairobi	nairobi	PROPN
abrj-148	242	17	securities	securities	PROPN
abrj-148	242	18	exchange	exchange	PROPN
abrj-148	242	19	,	,	PUNCT
abrj-148	242	20	advanced	advanced	ADJ
abrj-148	242	21	journal	journal	NOUN
abrj-148	242	22	of	of	ADP
abrj-148	242	23	social	social	ADJ
abrj-148	242	24	science	science	NOUN
abrj-148	242	25	,	,	PUNCT
abrj-148	242	26	11(1	11(1	NUM
abrj-148	242	27	)	)	PUNCT
abrj-148	242	28	,	,	PUNCT
abrj-148	242	29	1-12.https://doi.org/10.21467/ajss.11.1.1-12	1-12.https://doi.org/10.21467/ajss.11.1.1-12	NUM
abrj-148	242	30	habtoor	habtoor	ADJ
abrj-148	242	31	,	,	PUNCT
abrj-148	242	32	o.	o.	PROPN
abrj-148	242	33	s.	s.	PROPN
abrj-148	242	34	(	(	PUNCT
abrj-148	242	35	2022	2022	NUM
abrj-148	242	36	)	)	PUNCT
abrj-148	242	37	.	.	PUNCT
abrj-148	243	1	board	board	NOUN
abrj-148	243	2	attributes	attribute	NOUN
abrj-148	243	3	and	and	CCONJ
abrj-148	243	4	bank	bank	NOUN
abrj-148	243	5	performance	performance	NOUN
abrj-148	243	6	in	in	ADP
abrj-148	243	7	light	light	NOUN
abrj-148	243	8	of	of	ADP
abrj-148	243	9	saudi	saudi	ADJ
abrj-148	243	10	corporate	corporate	ADJ
abrj-148	243	11	governance	governance	NOUN
abrj-148	243	12	regulations	regulation	NOUN
abrj-148	243	13	,	,	PUNCT
abrj-148	243	14	journal	journal	NOUN
abrj-148	243	15	of	of	ADP
abrj-148	243	16	risk	risk	NOUN
abrj-148	243	17	and	and	CCONJ
abrj-148	243	18	financial	financial	ADJ
abrj-148	243	19	management	management	NOUN
abrj-148	243	20	,	,	PUNCT
abrj-148	243	21	15	15	NUM
abrj-148	243	22	,	,	PUNCT
abrj-148	243	23	1	1	NUM
abrj-148	243	24	-	-	SYM
abrj-148	243	25	27	27	NUM
abrj-148	243	26	.	.	PUNCT
abrj-148	244	1	https://doi.org/10.3390/jrfm15100441	https://doi.org/10.3390/jrfm15100441	PROPN
abrj-148	244	2	hamada	hamada	PROPN
abrj-148	244	3	,	,	PUNCT
abrj-148	244	4	r.	r.	PROPN
abrj-148	244	5	&	&	CCONJ
abrj-148	244	6	jwailes	jwailes	PROPN
abrj-148	244	7	,	,	PUNCT
abrj-148	244	8	a.	a.	PROPN
abrj-148	244	9	r.	r.	PROPN
abrj-148	244	10	(	(	PUNCT
abrj-148	244	11	2021	2021	NUM
abrj-148	244	12	)	)	PUNCT
abrj-148	244	13	.	.	PUNCT
abrj-148	245	1	the	the	DET
abrj-148	245	2	effect	effect	NOUN
abrj-148	245	3	of	of	ADP
abrj-148	245	4	audit	audit	NOUN
abrj-148	245	5	committee	committee	NOUN
abrj-148	245	6	characteristics	characteristic	NOUN
abrj-148	245	7	(	(	PUNCT
abrj-148	245	8	committee	committee	NOUN
abrj-148	245	9	size	size	NOUN
abrj-148	245	10	,	,	PUNCT
abrj-148	245	11	committee	committee	NOUN
abrj-148	245	12	independence	independence	NOUN
abrj-148	245	13	,	,	PUNCT
abrj-148	245	14	committee	committee	NOUN
abrj-148	245	15	gender	gender	NOUN
abrj-148	245	16	diversity	diversity	NOUN
abrj-148	245	17	,	,	PUNCT
abrj-148	245	18	committee	committee	NOUN
abrj-148	245	19	frequency	frequency	NOUN
abrj-148	245	20	of	of	ADP
abrj-148	245	21	meetings	meeting	NOUN
abrj-148	245	22	on	on	ADP
abrj-148	245	23	jordanian	jordanian	ADJ
abrj-148	245	24	firm	firm	ADJ
abrj-148	245	25	performance	performance	NOUN
abrj-148	245	26	tq	tq	ADP
abrj-148	245	27	,	,	PUNCT
abrj-148	245	28	journal	journal	NOUN
abrj-148	245	29	of	of	ADP
abrj-148	245	30	business	business	NOUN
abrj-148	245	31	management	management	NOUN
abrj-148	245	32	,	,	PUNCT
abrj-148	245	33	7(10	7(10	NUM
abrj-148	245	34	)	)	PUNCT
abrj-148	245	35	,	,	PUNCT
abrj-148	245	36	14	14	NUM
abrj-148	245	37	-	-	SYM
abrj-148	245	38	32	32	NUM
abrj-148	245	39	.	.	PUNCT
abrj-148	246	1	doi	doi	NOUN
abrj-148	246	2	:	:	PUNCT
abrj-148	246	3	https://doi.org/10.53555/bm.v7i10.4659	https://doi.org/10.53555/bm.v7i10.4659	PROPN
abrj-148	246	4	iheyen	iheyen	NOUN
abrj-148	246	5	,	,	PUNCT
abrj-148	246	6	c.	c.	NOUN
abrj-148	246	7	(	(	PUNCT
abrj-148	246	8	2021	2021	NUM
abrj-148	246	9	)	)	PUNCT
abrj-148	246	10	.	.	PUNCT
abrj-148	247	1	audit	audit	NOUN
abrj-148	247	2	committee	committee	PROPN
abrj-148	247	3	attributes	attribute	VERB
abrj-148	247	4	and	and	CCONJ
abrj-148	247	5	the	the	DET
abrj-148	247	6	value	value	NOUN
abrj-148	247	7	of	of	ADP
abrj-148	247	8	firm	firm	NOUN
abrj-148	247	9	:	:	PUNCT
abrj-148	247	10	evidence	evidence	NOUN
abrj-148	247	11	from	from	ADP
abrj-148	247	12	listed	list	VERB
abrj-148	247	13	insurance	insurance	NOUN
abrj-148	247	14	companies	company	NOUN
abrj-148	247	15	in	in	ADP
abrj-148	247	16	nigeria	nigeria	PROPN
abrj-148	247	17	,	,	PUNCT
abrj-148	247	18	journal	journal	NOUN
abrj-148	247	19	of	of	ADP
abrj-148	247	20	contemporary	contemporary	ADJ
abrj-148	247	21	issues	issue	NOUN
abrj-148	247	22	in	in	ADP
abrj-148	247	23	accounting	accounting	NOUN
abrj-148	247	24	,	,	PUNCT
abrj-148	247	25	2(1	2(1	NUM
abrj-148	247	26	)	)	PUNCT
abrj-148	247	27	,	,	PUNCT
abrj-148	247	28	21	21	NUM
abrj-148	247	29	-	-	SYM
abrj-148	247	30	35	35	NUM
abrj-148	247	31	.	.	PUNCT
abrj-148	248	1	available	available	ADJ
abrj-148	248	2	at	at	ADP
abrj-148	248	3	https://journals.unizik.edu.ng/jocia	https://journals.unizik.edu.ng/jocia	PROPN
abrj-148	248	4	jensen	jensen	PROPN
abrj-148	248	5	,	,	PUNCT
abrj-148	248	6	m.	m.	PROPN
abrj-148	248	7	c.	c.	PROPN
abrj-148	248	8	,	,	PUNCT
abrj-148	248	9	&	&	CCONJ
abrj-148	248	10	meckling	meckling	PROPN
abrj-148	248	11	,	,	PUNCT
abrj-148	248	12	w.	w.	PROPN
abrj-148	248	13	h.	h.	PROPN
abrj-148	248	14	(	(	PUNCT
abrj-148	248	15	1976	1976	NUM
abrj-148	248	16	)	)	PUNCT
abrj-148	248	17	.	.	PUNCT
abrj-148	249	1	theory	theory	NOUN
abrj-148	249	2	of	of	ADP
abrj-148	249	3	the	the	DET
abrj-148	249	4	firm	firm	ADJ
abrj-148	249	5	,	,	PUNCT
abrj-148	249	6	managerial	managerial	ADJ
abrj-148	249	7	behavior	behavior	NOUN
abrj-148	249	8	,	,	PUNCT
abrj-148	249	9	agency	agency	NOUN
abrj-148	249	10	costs	cost	NOUN
abrj-148	249	11	,	,	PUNCT
abrj-148	249	12	and	and	CCONJ
abrj-148	249	13	ownership	ownership	NOUN
abrj-148	249	14	structure	structure	NOUN
abrj-148	249	15	.	.	PUNCT
abrj-148	250	1	journal	journal	NOUN
abrj-148	250	2	of	of	ADP
abrj-148	250	3	financial	financial	ADJ
abrj-148	250	4	economics	economic	NOUN
abrj-148	250	5	,	,	PUNCT
abrj-148	250	6	3(4	3(4	NUM
abrj-148	250	7	)	)	PUNCT
abrj-148	250	8	,	,	PUNCT
abrj-148	250	9	305–360	305–360	NUM
abrj-148	250	10	.	.	PUNCT
abrj-148	251	1	https://doi.org/10.1016/0304-405x(76)90026-x	https://doi.org/10.1016/0304-405x(76)90026-x	PROPN
abrj-148	251	2	kanakriyah	kanakriyah	NOUN
abrj-148	251	3	,	,	PUNCT
abrj-148	251	4	r.	r.	PROPN
abrj-148	251	5	(	(	PUNCT
abrj-148	251	6	2021	2021	NUM
abrj-148	251	7	)	)	PUNCT
abrj-148	251	8	.	.	PUNCT
abrj-148	252	1	the	the	DET
abrj-148	252	2	impact	impact	NOUN
abrj-148	252	3	of	of	ADP
abrj-148	252	4	board	board	NOUN
abrj-148	252	5	of	of	ADP
abrj-148	252	6	directors	director	NOUN
abrj-148	252	7	’	'	PUNCT
abrj-148	252	8	characteristics	characteristic	NOUN
abrj-148	252	9	on	on	ADP
abrj-148	252	10	firm	firm	ADJ
abrj-148	252	11	performance	performance	NOUN
abrj-148	252	12	:	:	PUNCT
abrj-148	252	13	a	a	DET
abrj-148	252	14	case	case	NOUN
abrj-148	252	15	study	study	NOUN
abrj-148	252	16	in	in	ADP
abrj-148	252	17	jordan	jordan	PROPN
abrj-148	252	18	,	,	PUNCT
abrj-148	252	19	journal	journal	NOUN
abrj-148	252	20	of	of	ADP
abrj-148	252	21	asian	asian	ADJ
abrj-148	252	22	finance	finance	NOUN
abrj-148	252	23	,	,	PUNCT
abrj-148	252	24	economics	economic	NOUN
abrj-148	252	25	and	and	CCONJ
abrj-148	252	26	business	business	NOUN
abrj-148	252	27	,	,	PUNCT
abrj-148	252	28	8(3	8(3	NUM
abrj-148	252	29	)	)	PUNCT
abrj-148	252	30	,	,	PUNCT
abrj-148	252	31	341	341	NUM
abrj-148	252	32	-	-	SYM
abrj-148	252	33	350	350	NUM
abrj-148	252	34	.	.	PUNCT
abrj-148	253	1	https://doi.org/10.13106/jafeb.2021.vol8.no3.0341	https://doi.org/10.13106/jafeb.2021.vol8.no3.0341	VERB
abrj-148	253	2	kehinde	kehinde	NOUN
abrj-148	253	3	,	,	PUNCT
abrj-148	253	4	o.	o.	PROPN
abrj-148	253	5	,	,	PUNCT
abrj-148	253	6	segun	segun	VERB
abrj-148	253	7	,	,	PUNCT
abrj-148	253	8	k.	k.	PROPN
abrj-148	253	9	,	,	PUNCT
abrj-148	253	10	ibidunni	ibidunni	PROPN
abrj-148	253	11	,	,	PUNCT
abrj-148	253	12	&	&	CCONJ
abrj-148	253	13	kehinde	kehinde	PROPN
abrj-148	253	14	,	,	PUNCT
abrj-148	253	15	b.	b.	PROPN
abrj-148	253	16	(	(	PUNCT
abrj-148	253	17	2021	2021	NUM
abrj-148	253	18	)	)	PUNCT
abrj-148	253	19	.	.	PUNCT
abrj-148	254	1	corporate	corporate	ADJ
abrj-148	254	2	governance	governance	NOUN
abrj-148	254	3	implementation	implementation	NOUN
abrj-148	254	4	in	in	ADP
abrj-148	254	5	nigeria	nigeria	PROPN
abrj-148	254	6	's	's	PART
abrj-148	254	7	oil	oil	NOUN
abrj-148	254	8	and	and	CCONJ
abrj-148	254	9	gas	gas	NOUN
abrj-148	254	10	sector	sector	NOUN
abrj-148	254	11	:	:	PUNCT
abrj-148	254	12	investigating	investigate	VERB
abrj-148	254	13	the	the	DET
abrj-148	254	14	influence	influence	NOUN
abrj-148	254	15	of	of	ADP
abrj-148	254	16	regulatory	regulatory	ADJ
abrj-148	254	17	compliance	compliance	NOUN
abrj-148	254	18	on	on	ADP
abrj-148	254	19	environmental	environmental	ADJ
abrj-148	254	20	sustainability	sustainability	NOUN
abrj-148	254	21	,	,	PUNCT
abrj-148	254	22	academy	academy	NOUN
abrj-148	254	23	of	of	ADP
abrj-148	254	24	accounting	accounting	NOUN
abrj-148	254	25	and	and	CCONJ
abrj-148	254	26	financial	financial	ADJ
abrj-148	254	27	studies	study	NOUN
abrj-148	254	28	journal	journal	NOUN
abrj-148	254	29	,	,	PUNCT
abrj-148	254	30	25(1	25(1	NUM
abrj-148	254	31	)	)	PUNCT
abrj-148	254	32	,	,	PUNCT
abrj-148	254	33	1	1	NUM
abrj-148	254	34	-	-	SYM
abrj-148	254	35	10	10	NUM
abrj-148	254	36	.	.	PUNCT
abrj-148	254	37	retrieved	retrieve	VERB
abrj-148	254	38	from	from	ADP
abrj-148	254	39	https://www.abacademies.org/articles/corporate-governance-implementation-in-nigerias-oil-and-gassector-1528-2635-25-si-1-662.pdf	https://www.abacademies.org/articles/corporate-governance-implementation-in-nigerias-oil-and-gassector-1528-2635-25-si-1-662.pdf	PROPN
abrj-148	254	40	kiptoo	kiptoo	PROPN
abrj-148	254	41	,	,	PUNCT
abrj-148	254	42	i.	i.	PROPN
abrj-148	254	43	k.	k.	PROPN
abrj-148	254	44	,	,	PUNCT
abrj-148	254	45	kariuki	kariuki	PROPN
abrj-148	254	46	,	,	PUNCT
abrj-148	254	47	s.	s.	PROPN
abrj-148	254	48	n.	n.	PROPN
abrj-148	254	49	&	&	CCONJ
abrj-148	254	50	ocharo	ocharo	PROPN
abrj-148	254	51	,	,	PUNCT
abrj-148	254	52	k.	k.	PROPN
abrj-148	254	53	n.	n.	PROPN
abrj-148	254	54	(	(	PUNCT
abrj-148	254	55	2021	2021	NUM
abrj-148	254	56	)	)	PUNCT
abrj-148	254	57	corporate	corporate	ADJ
abrj-148	254	58	governance	governance	NOUN
abrj-148	254	59	and	and	CCONJ
abrj-148	254	60	financial	financial	ADJ
abrj-148	254	61	performance	performance	NOUN
abrj-148	254	62	of	of	ADP
abrj-148	254	63	insurance	insurance	NOUN
abrj-148	254	64	firms	firm	NOUN
abrj-148	254	65	in	in	ADP
abrj-148	254	66	kenya	kenya	PROPN
abrj-148	254	67	,	,	PUNCT
abrj-148	254	68	cogent	cogent	NOUN
abrj-148	254	69	business	business	NOUN
abrj-148	254	70	&	&	CCONJ
abrj-148	254	71	management	management	PROPN
abrj-148	254	72	,	,	PUNCT
abrj-148	254	73	8(1	8(1	NOUN
abrj-148	254	74	)	)	PUNCT
abrj-148	254	75	,	,	PUNCT
abrj-148	254	76	https://doi.org/10.1080/23311975.2021.1938350	https://doi.org/10.1080/23311975.2021.1938350	PROPN
abrj-148	254	77	noja	noja	PROPN
abrj-148	254	78	,	,	PUNCT
abrj-148	254	79	g.	g.	PROPN
abrj-148	254	80	g.	g.	PROPN
abrj-148	254	81	,	,	PUNCT
abrj-148	254	82	thalassinos	thalassinos	PROPN
abrj-148	254	83	,	,	PUNCT
abrj-148	254	84	e.	e.	PROPN
abrj-148	254	85	,	,	PUNCT
abrj-148	254	86	cristea	cristea	PROPN
abrj-148	254	87	,	,	PUNCT
abrj-148	254	88	m.	m.	NOUN
abrj-148	254	89	&	&	CCONJ
abrj-148	254	90	grecu	grecu	PROPN
abrj-148	254	91	,	,	PUNCT
abrj-148	254	92	i.	i.	NOUN
abrj-148	254	93	m.	m.	PROPN
abrj-148	254	94	(	(	PUNCT
abrj-148	254	95	2021	2021	NUM
abrj-148	254	96	)	)	PUNCT
abrj-148	254	97	.	.	PUNCT
abrj-148	255	1	the	the	DET
abrj-148	255	2	interplay	interplay	NOUN
abrj-148	255	3	between	between	ADP
abrj-148	255	4	board	board	NOUN
abrj-148	255	5	characteristics	characteristic	NOUN
abrj-148	255	6	,	,	PUNCT
abrj-148	255	7	financial	financial	ADJ
abrj-148	255	8	performance	performance	NOUN
abrj-148	255	9	,	,	PUNCT
abrj-148	255	10	and	and	CCONJ
abrj-148	255	11	risk	risk	NOUN
abrj-148	255	12	management	management	NOUN
abrj-148	255	13	disclosure	disclosure	NOUN
abrj-148	255	14	in	in	ADP
abrj-148	255	15	the	the	DET
abrj-148	255	16	financial	financial	ADJ
abrj-148	255	17	services	service	NOUN
abrj-148	255	18	sector	sector	NOUN
abrj-148	255	19	:	:	PUNCT
abrj-148	255	20	new	new	ADJ
abrj-148	255	21	empirical	empirical	ADJ
abrj-148	255	22	evidence	evidence	NOUN
abrj-148	255	23	from	from	ADP
abrj-148	255	24	europe	europe	PROPN
abrj-148	255	25	.	.	PUNCT
abrj-148	256	1	journal	journal	PROPN
abrj-148	256	2	of	of	ADP
abrj-148	256	3	risk	risk	NOUN
abrj-148	256	4	and	and	CCONJ
abrj-148	256	5	financial	financial	ADJ
abrj-148	256	6	management	management	NOUN
abrj-148	256	7	14(79	14(79	NUM
abrj-148	256	8	)	)	PUNCT
abrj-148	256	9	.	.	PUNCT
abrj-148	257	1	https://doi.org/	https://doi.org/	VERB
abrj-148	257	2	10.3390	10.3390	NUM
abrj-148	257	3	/	/	SYM
abrj-148	257	4	jrfm14020079	jrfm14020079	PROPN
abrj-148	257	5	okeke	okeke	PROPN
abrj-148	257	6	,	,	PUNCT
abrj-148	257	7	p.	p.	PROPN
abrj-148	257	8	c.	c.	PROPN
abrj-148	257	9	(	(	PUNCT
abrj-148	257	10	2021	2021	NUM
abrj-148	257	11	)	)	PUNCT
abrj-148	257	12	.	.	PUNCT
abrj-148	258	1	audit	audit	NOUN
abrj-148	258	2	committee	committee	PROPN
abrj-148	258	3	attributes	attribute	VERB
abrj-148	258	4	and	and	CCONJ
abrj-148	258	5	corporate	corporate	ADJ
abrj-148	258	6	performance	performance	NOUN
abrj-148	258	7	:	:	PUNCT
abrj-148	258	8	evidence	evidence	NOUN
abrj-148	258	9	from	from	ADP
abrj-148	258	10	selected	select	VERB
abrj-148	258	11	manufacturing	manufacturing	NOUN
abrj-148	258	12	firms	firm	NOUN
abrj-148	258	13	in	in	ADP
abrj-148	258	14	nigeria	nigeria	PROPN
abrj-148	258	15	,	,	PUNCT
abrj-148	258	16	european	european	PROPN
abrj-148	258	17	journal	journal	PROPN
abrj-148	258	18	of	of	ADP
abrj-148	258	19	accounting	accounting	NOUN
abrj-148	258	20	,	,	PUNCT
abrj-148	258	21	auditing	auditing	NOUN
abrj-148	258	22	and	and	CCONJ
abrj-148	258	23	finance	finance	NOUN
abrj-148	258	24	research	research	NOUN
abrj-148	258	25	,	,	PUNCT
abrj-148	258	26	9(9	9(9	NUM
abrj-148	258	27	)	)	PUNCT
abrj-148	258	28	,	,	PUNCT
abrj-148	258	29	1	1	NUM
abrj-148	258	30	-	-	SYM
abrj-148	258	31	17	17	NUM
abrj-148	258	32	.	.	PUNCT
abrj-148	259	1	https://doi.org/10.37745/ejaafr.2013	https://doi.org/10.37745/ejaafr.2013	NOUN
abrj-148	259	2	okolie	okolie	NOUN
abrj-148	259	3	,	,	PUNCT
abrj-148	259	4	a.	a.	NOUN
abrj-148	259	5	o.	o.	PROPN
abrj-148	259	6	&	&	CCONJ
abrj-148	259	7	ogbaragu	ogbaragu	PROPN
abrj-148	259	8	,	,	PUNCT
abrj-148	259	9	j.	j.	PROPN
abrj-148	259	10	s.	s.	PROPN
abrj-148	259	11	(	(	PUNCT
abrj-148	259	12	2022	2022	NUM
abrj-148	259	13	)	)	PUNCT
abrj-148	259	14	.	.	PUNCT
abrj-148	260	1	audit	audit	NOUN
abrj-148	260	2	committee	committee	NOUN
abrj-148	260	3	effectiveness	effectiveness	NOUN
abrj-148	260	4	and	and	CCONJ
abrj-148	260	5	corporate	corporate	ADJ
abrj-148	260	6	financial	financial	ADJ
abrj-148	260	7	performance	performance	NOUN
abrj-148	260	8	of	of	ADP
abrj-148	260	9	quoted	quote	VERB
abrj-148	260	10	deposit	deposit	NOUN
abrj-148	260	11	money	money	NOUN
abrj-148	260	12	banks	bank	NOUN
abrj-148	260	13	in	in	ADP
abrj-148	260	14	nigeria	nigeria	PROPN
abrj-148	260	15	,	,	PUNCT
abrj-148	260	16	international	international	ADJ
abrj-148	260	17	journal	journal	NOUN
abrj-148	260	18	of	of	ADP
abrj-148	260	19	economics	economic	NOUN
abrj-148	260	20	and	and	CCONJ
abrj-148	260	21	management	management	NOUN
abrj-148	260	22	studies	study	NOUN
abrj-148	260	23	,	,	PUNCT
abrj-148	260	24	9(3	9(3	NUM
abrj-148	260	25	)	)	PUNCT
abrj-148	260	26	,	,	PUNCT
abrj-148	260	27	24	24	NUM
abrj-148	260	28	-	-	SYM
abrj-148	260	29	34	34	NUM
abrj-148	260	30	.	.	PUNCT
abrj-148	261	1	https://doi.org/10.14445/23939125/ijemsv9i3p104	https://doi.org/10.14445/23939125/ijemsv9i3p104	X
abrj-148	261	2	olabisi	olabisi	ADJ
abrj-148	261	3	,	,	PUNCT
abrj-148	261	4	j.	j.	PROPN
abrj-148	261	5	,	,	PUNCT
abrj-148	261	6	kajola	kajola	PROPN
abrj-148	261	7	,	,	PUNCT
abrj-148	261	8	s.	s.	PROPN
abrj-148	261	9	o.	o.	PROPN
abrj-148	261	10	,	,	PUNCT
abrj-148	261	11	oladejo	oladejo	PROPN
abrj-148	261	12	,	,	PUNCT
abrj-148	261	13	d.	d.	PROPN
abrj-148	261	14	a.	a.	PROPN
abrj-148	261	15	,	,	PUNCT
abrj-148	261	16	ojeaga	ojeaga	NOUN
abrj-148	261	17	,	,	PUNCT
abrj-148	261	18	p.i	p.i	PROPN
abrj-148	261	19	.	.	PROPN
abrj-148	261	20	,	,	PUNCT
abrj-148	261	21	&	&	CCONJ
abrj-148	261	22	abass	abass	PROPN
abrj-148	261	23	,	,	PUNCT
abrj-148	261	24	t.	t.	PROPN
abrj-148	261	25	f.	f.	PROPN
abrj-148	261	26	(	(	PUNCT
abrj-148	261	27	2018	2018	NUM
abrj-148	261	28	)	)	PUNCT
abrj-148	261	29	.	.	PUNCT
abrj-148	262	1	board	board	NOUN
abrj-148	262	2	characteristics	characteristic	NOUN
abrj-148	262	3	and	and	CCONJ
abrj-148	262	4	performance	performance	NOUN
abrj-148	262	5	of	of	ADP
abrj-148	262	6	quoted	quote	VERB
abrj-148	262	7	consumer	consumer	NOUN
abrj-148	262	8	goods	good	NOUN
abrj-148	262	9	firms	firm	NOUN
abrj-148	262	10	:	:	PUNCT
abrj-148	262	11	evidence	evidence	NOUN
abrj-148	262	12	from	from	ADP
abrj-148	262	13	nigeria	nigeria	PROPN
abrj-148	262	14	,	,	PUNCT
abrj-148	262	15	journal	journal	NOUN
abrj-148	262	16	of	of	ADP
abrj-148	262	17	economics	economic	NOUN
abrj-148	262	18	and	and	CCONJ
abrj-148	262	19	business	business	NOUN
abrj-148	262	20	research	research	NOUN
abrj-148	262	21	,	,	PUNCT
abrj-148	262	22	2	2	NUM
abrj-148	262	23	,	,	PUNCT
abrj-148	262	24	7	7	NUM
abrj-148	262	25	-	-	SYM
abrj-148	262	26	26	26	NUM
abrj-148	262	27	.	.	PUNCT
abrj-148	262	28	retrieved	retrieve	VERB
abrj-148	262	29	from	from	ADP
abrj-148	262	30	https://www.researchgate.net/publication/345217849_board_characteristics_and_performance_of_quoted_consumer_goods_fir	https://www.researchgate.net/publication/345217849_board_characteristics_and_performance_of_quoted_consumer_goods_fir	ADJ
abrj-148	262	31	ms_evidence_from_nigeria	ms_evidence_from_nigeria	NOUN
abrj-148	262	32	olayinka	olayinka	NOUN
abrj-148	262	33	,	,	PUNCT
abrj-148	262	34	o.	o.	NOUN
abrj-148	262	35	m.	m.	NOUN
abrj-148	262	36	(	(	PUNCT
abrj-148	262	37	2019	2019	NUM
abrj-148	262	38	)	)	PUNCT
abrj-148	262	39	.	.	PUNCT
abrj-148	263	1	audit	audit	NOUN
abrj-148	263	2	committee	committee	NOUN
abrj-148	263	3	and	and	CCONJ
abrj-148	263	4	firms	firm	NOUN
abrj-148	263	5	’	’	PART
abrj-148	263	6	performance	performance	NOUN
abrj-148	263	7	in	in	ADP
abrj-148	263	8	nigeria	nigeria	PROPN
abrj-148	263	9	:	:	PUNCT
abrj-148	263	10	case	case	NOUN
abrj-148	263	11	study	study	NOUN
abrj-148	264	1	o	o	PROPN
abrj-148	264	2	f	f	PROPN
abrj-148	264	3	selected	select	VERB
abrj-148	264	4	nigerian	nigerian	ADJ
abrj-148	264	5	banks	bank	NOUN
abrj-148	264	6	.	.	PUNCT
abrj-148	265	1	international	international	ADJ
abrj-148	265	2	journal	journal	PROPN
abrj-148	265	3	of	of	ADP
abrj-148	265	4	scientific	scientific	ADJ
abrj-148	265	5	and	and	CCONJ
abrj-148	265	6	research	research	NOUN
abrj-148	265	7	publications	publication	NOUN
abrj-148	265	8	,	,	PUNCT
abrj-148	265	9	9	9	NUM
abrj-148	265	10	(	(	PUNCT
abrj-148	265	11	9	9	NUM
abrj-148	265	12	)	)	PUNCT
abrj-148	265	13	.	.	PUNCT
abrj-148	266	1	1	1	NUM
abrj-148	266	2	-	-	SYM
abrj-148	266	3	10	10	NUM
abrj-148	266	4	.	.	PUNCT
abrj-148	267	1	http://dx.doi.org/10.29322/ijsrp.9.09.2019.p9315	http://dx.doi.org/10.29322/ijsrp.9.09.2019.p9315	PROPN
abrj-148	267	2	onmonya	onmonya	NOUN
abrj-148	267	3	,	,	PUNCT
abrj-148	267	4	l.	l.	PROPN
abrj-148	267	5	o.	o.	PROPN
abrj-148	267	6	&	&	CCONJ
abrj-148	267	7	ebire	ebire	PROPN
abrj-148	267	8	,	,	PUNCT
abrj-148	267	9	k.	k.	PROPN
abrj-148	267	10	(	(	PUNCT
abrj-148	267	11	2023	2023	NUM
abrj-148	267	12	)	)	PUNCT
abrj-148	267	13	.	.	PUNCT
abrj-148	268	1	audit	audit	NOUN
abrj-148	268	2	committee	committee	NOUN
abrj-148	268	3	characteristics	characteristic	NOUN
abrj-148	268	4	and	and	CCONJ
abrj-148	268	5	corporate	corporate	ADJ
abrj-148	268	6	performance	performance	NOUN
abrj-148	268	7	:	:	PUNCT
abrj-148	268	8	evidence	evidence	NOUN
abrj-148	268	9	from	from	ADP
abrj-148	268	10	listed	list	VERB
abrj-148	268	11	conglomerates	conglomerate	NOUN
abrj-148	268	12	in	in	ADP
abrj-148	268	13	nigeria	nigeria	PROPN
abrj-148	268	14	,	,	PUNCT
abrj-148	268	15	asian	asian	ADJ
abrj-148	268	16	journal	journal	NOUN
abrj-148	268	17	of	of	ADP
abrj-148	268	18	economics	economic	NOUN
abrj-148	268	19	,	,	PUNCT
abrj-148	268	20	business	business	NOUN
abrj-148	268	21	and	and	CCONJ
abrj-148	268	22	accounting	accounting	NOUN
abrj-148	268	23	,	,	PUNCT
abrj-148	268	24	23(17	23(17	NUM
abrj-148	268	25	)	)	PUNCT
abrj-148	268	26	,	,	PUNCT
abrj-148	268	27	113	113	NUM
abrj-148	268	28	-	-	SYM
abrj-148	268	29	121	121	NUM
abrj-148	268	30	.	.	PUNCT
abrj-148	269	1	https://doi.org/10.9734/ajeba/2023/v23i171047	https://doi.org/10.9734/ajeba/2023/v23i171047	ADJ
abrj-148	269	2	owolabi	owolabi	NOUN
abrj-148	269	3	,	,	PUNCT
abrj-148	269	4	t.	t.	PROPN
abrj-148	269	5	j.	j.	PROPN
abrj-148	269	6	,	,	PUNCT
abrj-148	269	7	bamisaye	bamisaye	NOUN
abrj-148	269	8	,	,	PUNCT
abrj-148	269	9	t.	t.	PROPN
abrj-148	269	10	o.	o.	PROPN
abrj-148	269	11	,	,	PUNCT
abrj-148	269	12	efuntade	efuntade	VERB
abrj-148	269	13	,	,	PUNCT
abrj-148	269	14	a.	a.	NOUN
abrj-148	269	15	o.	o.	PROPN
abrj-148	269	16	,	,	PUNCT
abrj-148	269	17	&	&	CCONJ
abrj-148	269	18	efuntade	efuntade	VERB
abrj-148	269	19	,	,	PUNCT
abrj-148	269	20	i.	i.	PROPN
abrj-148	269	21	o.	o.	PROPN
abrj-148	269	22	(	(	PUNCT
abrj-148	269	23	2021	2021	NUM
abrj-148	269	24	)	)	PUNCT
abrj-148	269	25	.	.	PUNCT
abrj-148	270	1	board	board	NOUN
abrj-148	270	2	diversity	diversity	NOUN
abrj-148	270	3	and	and	CCONJ
abrj-148	270	4	financial	financial	ADJ
abrj-148	270	5	performance	performance	NOUN
abrj-148	270	6	of	of	ADP
abrj-148	270	7	quoted	quote	VERB
abrj-148	270	8	firms	firm	NOUN
abrj-148	270	9	in	in	ADP
abrj-148	270	10	nigeria	nigeria	PROPN
abrj-148	270	11	.	.	PUNCT
abrj-148	271	1	international	international	ADJ
abrj-148	271	2	journal	journal	PROPN
abrj-148	271	3	of	of	ADP
abrj-148	271	4	economics	economic	NOUN
abrj-148	271	5	,	,	PUNCT
abrj-148	271	6	business	business	NOUN
abrj-148	271	7	and	and	CCONJ
abrj-148	271	8	management	management	NOUN
abrj-148	271	9	research	research	NOUN
abrj-148	271	10	,	,	PUNCT
abrj-148	271	11	5(10	5(10	NUM
abrj-148	271	12	)	)	PUNCT
abrj-148	271	13	,	,	PUNCT
abrj-148	271	14	46	46	NUM
abrj-148	271	15	-	-	SYM
abrj-148	271	16	62	62	NUM
abrj-148	271	17	.	.	PUNCT
abrj-148	271	18	retrieved	retrieve	VERB
abrj-148	271	19	from	from	ADP
abrj-148	271	20	https://scirp.org/reference/referencespapers?referenceid=3568430	https://scirp.org/reference/referencespapers?referenceid=3568430	PROPN
abrj-148	271	21	oyedekun	oyedekun	NOUN
abrj-148	271	22	,	,	PUNCT
abrj-148	271	23	g.	g.	PROPN
abrj-148	271	24	o.	o.	PROPN
abrj-148	271	25	(	(	PUNCT
abrj-148	271	26	2019	2019	NUM
abrj-148	271	27	)	)	PUNCT
abrj-148	271	28	.	.	PUNCT
abrj-148	272	1	board	board	NOUN
abrj-148	272	2	characteristics	characteristic	NOUN
abrj-148	272	3	and	and	CCONJ
abrj-148	272	4	financial	financial	ADJ
abrj-148	272	5	performance	performance	NOUN
abrj-148	272	6	of	of	ADP
abrj-148	272	7	commercial	commercial	ADJ
abrj-148	272	8	banks	bank	NOUN
abrj-148	272	9	in	in	ADP
abrj-148	272	10	nigeria	nigeria	PROPN
abrj-148	272	11	.	.	PUNCT
abrj-148	273	1	accounting	accounting	NOUN
abrj-148	273	2	and	and	CCONJ
abrj-148	273	3	taxation	taxation	NOUN
abrj-148	273	4	review	review	NOUN
abrj-148	273	5	,	,	PUNCT
abrj-148	273	6	3(2	3(2	NUM
abrj-148	273	7	)	)	PUNCT
abrj-148	273	8	,	,	PUNCT
abrj-148	273	9	31	31	NUM
abrj-148	273	10	-	-	SYM
abrj-148	273	11	48	48	NUM
abrj-148	273	12	.	.	PUNCT
abrj-148	274	1	https://hdl.handle.net/11159/4427	https://hdl.handle.net/11159/4427	PROPN
abrj-148	274	2	prabowo	prabowo	NOUN
abrj-148	274	3	,	,	PUNCT
abrj-148	274	4	m.	m.	NOUN
abrj-148	274	5	a.	a.	NOUN
abrj-148	274	6	(	(	PUNCT
abrj-148	274	7	2018	2018	NUM
abrj-148	274	8	)	)	PUNCT
abrj-148	274	9	.	.	PUNCT
abrj-148	275	1	board	board	NOUN
abrj-148	275	2	characteristics	characteristic	NOUN
abrj-148	275	3	and	and	CCONJ
abrj-148	275	4	accounting	accounting	NOUN
abrj-148	275	5	performance	performance	NOUN
abrj-148	275	6	in	in	ADP
abrj-148	275	7	the	the	DET
abrj-148	275	8	banking	banking	NOUN
abrj-148	275	9	industry	industry	NOUN
abrj-148	275	10	:	:	PUNCT
abrj-148	275	11	the	the	DET
abrj-148	275	12	indonesian	indonesian	ADJ
abrj-148	275	13	experience	experience	NOUN
abrj-148	275	14	.	.	PUNCT
abrj-148	276	1	jurnal	jurnal	ADJ
abrj-148	276	2	keuangan	keuangan	PROPN
abrj-148	276	3	dan	dan	PROPN
abrj-148	276	4	perbankan	perbankan	PROPN
abrj-148	276	5	,	,	PUNCT
abrj-148	276	6	22(1	22(1	NUM
abrj-148	276	7	):	):	PUNCT
abrj-148	276	8	114	114	NUM
abrj-148	276	9	-	-	SYM
abrj-148	276	10	126	126	NUM
abrj-148	276	11	.	.	PUNCT
abrj-148	276	12	https://doi.org/10.26905/jkdp.v22i1.1742	https://doi.org/10.26905/jkdp.v22i1.1742	PUNCT
abrj-148	277	1	sani	sani	PROPN
abrj-148	277	2	,	,	PUNCT
abrj-148	277	3	a.	a.	NOUN
abrj-148	277	4	(	(	PUNCT
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abrj-148	277	6	)	)	PUNCT
abrj-148	277	7	.	.	PUNCT
abrj-148	278	1	board	board	NOUN
abrj-148	278	2	diversity	diversity	NOUN
abrj-148	278	3	and	and	CCONJ
abrj-148	278	4	financial	financial	ADJ
abrj-148	278	5	performance	performance	NOUN
abrj-148	278	6	of	of	ADP
abrj-148	278	7	the	the	DET
abrj-148	278	8	nigerian	nigerian	ADJ
abrj-148	278	9	listed	list	VERB
abrj-148	278	10	firms	firm	NOUN
abrj-148	278	11	:	:	PUNCT
abrj-148	278	12	a	a	DET
abrj-148	278	13	dynamic	dynamic	ADJ
abrj-148	278	14	panel	panel	NOUN
abrj-148	278	15	analysis	analysis	NOUN
abrj-148	278	16	.	.	PUNCT
abrj-148	279	1	journal	journal	NOUN
abrj-148	279	2	of	of	ADP
abrj-148	279	3	accounting	accounting	NOUN
abrj-148	279	4	and	and	CCONJ
abrj-148	279	5	business	business	NOUN
abrj-148	279	6	education	education	NOUN
abrj-148	279	7	,	,	PUNCT
abrj-148	279	8	6(1),1	6(1),1	PROPN
abrj-148	279	9	-	-	SYM
abrj-148	279	10	13	13	NUM
abrj-148	279	11	.	.	PUNCT
abrj-148	279	12	http://dx.doi.org/10.26675/jabe.v6i1.18817	http://dx.doi.org/10.26675/jabe.v6i1.18817	PROPN
abrj-148	279	13	shehu	shehu	PROPN
abrj-148	279	14	,	,	PUNCT
abrj-148	279	15	z.	z.	PROPN
abrj-148	279	16	(	(	PUNCT
abrj-148	279	17	2017	2017	NUM
abrj-148	279	18	)	)	PUNCT
abrj-148	279	19	.	.	PUNCT
abrj-148	280	1	effect	effect	NOUN
abrj-148	280	2	of	of	ADP
abrj-148	280	3	audit	audit	NOUN
abrj-148	280	4	committee	committee	NOUN
abrj-148	280	5	characteristics	characteristic	NOUN
abrj-148	280	6	and	and	CCONJ
abrj-148	280	7	ownership	ownership	NOUN
abrj-148	280	8	structure	structure	NOUN
abrj-148	280	9	on	on	ADP
abrj-148	280	10	financial	financial	ADJ
abrj-148	280	11	performance	performance	NOUN
abrj-148	280	12	of	of	ADP
abrj-148	280	13	listed	list	VERB
abrj-148	280	14	oil	oil	NOUN
abrj-148	280	15	and	and	CCONJ
abrj-148	280	16	gas	gas	NOUN
abrj-148	280	17	firms	firm	NOUN
abrj-148	280	18	in	in	ADP
abrj-148	280	19	nigeria	nigeria	PROPN
abrj-148	280	20	.	.	PUNCT
abrj-148	281	1	master	master	PROPN
abrj-148	281	2	of	of	ADP
abrj-148	281	3	science	science	NOUN
abrj-148	281	4	dissertation	dissertation	NOUN
abrj-148	281	5	,	,	PUNCT
abrj-148	281	6	ahmadu	ahmadu	PROPN
abrj-148	281	7	bello	bello	PROPN
abrj-148	281	8	university	university	PROPN
abrj-148	281	9	,	,	PUNCT
abrj-148	281	10	zaria	zaria	PROPN
abrj-148	281	11	.	.	PUNCT
abrj-148	281	12	retrieved	retrieve	VERB
abrj-148	281	13	from	from	ADP
abrj-148	281	14	https://kubanni.abu.edu.ng/items/e85289cc-bf64-4b48-9e62-6847b9a126a1/full	https://kubanni.abu.edu.ng/items/e85289cc-bf64-4b48-9e62-6847b9a126a1/full	PROPN
abrj-148	281	15	sobhan	sobhan	PROPN
abrj-148	281	16	,	,	PUNCT
abrj-148	281	17	r.	r.	PROPN
abrj-148	281	18	(	(	PUNCT
abrj-148	281	19	2021	2021	NUM
abrj-148	281	20	)	)	PUNCT
abrj-148	281	21	.	.	PUNCT
abrj-148	282	1	board	board	NOUN
abrj-148	282	2	characteristics	characteristic	NOUN
abrj-148	282	3	and	and	CCONJ
abrj-148	282	4	firm	firm	ADJ
abrj-148	282	5	performance	performance	NOUN
abrj-148	282	6	:	:	PUNCT
abrj-148	282	7	evidence	evidence	NOUN
abrj-148	282	8	from	from	ADP
abrj-148	282	9	the	the	DET
abrj-148	282	10	listed	list	VERB
abrj-148	282	11	non	non	ADJ
abrj-148	282	12	-	-	ADJ
abrj-148	282	13	banking	banking	ADJ
abrj-148	282	14	financial	financial	ADJ
abrj-148	282	15	institutions	institution	NOUN
abrj-148	282	16	of	of	ADP
abrj-148	282	17	bangladesh	bangladesh	PROPN
abrj-148	282	18	,	,	PUNCT
abrj-148	282	19	international	international	ADJ
abrj-148	282	20	journal	journal	NOUN
abrj-148	282	21	of	of	ADP
abrj-148	282	22	management	management	NOUN
abrj-148	282	23	,	,	PUNCT
abrj-148	282	24	accounting	accounting	NOUN
abrj-148	282	25	and	and	CCONJ
abrj-148	282	26	economics	economic	NOUN
abrj-148	282	27	,	,	PUNCT
abrj-148	282	28	8(1	8(1	NOUN
abrj-148	282	29	)	)	PUNCT
abrj-148	282	30	,	,	PUNCT
abrj-148	282	31	25	25	NUM
abrj-148	282	32	-	-	SYM
abrj-148	282	33	41	41	NUM
abrj-148	282	34	.	.	PUNCT
abrj-148	283	1	https://doi.org/10.5281/zenodo.4589504	https://doi.org/10.5281/zenodo.4589504	NOUN
abrj-148	283	2	ukemenam	ukemenam	PROPN
abrj-148	283	3	,	,	PUNCT
abrj-148	283	4	a.	a.	NOUN
abrj-148	283	5	i.	i.	PROPN
abrj-148	283	6	,	,	PUNCT
abrj-148	283	7	ezike	ezike	ADJ
abrj-148	283	8	,	,	PUNCT
abrj-148	283	9	i.	i.	PROPN
abrj-148	283	10	b.	b.	PROPN
abrj-148	283	11	&	&	CCONJ
abrj-148	283	12	chijioke	chijioke	PROPN
abrj-148	283	13	,	,	PUNCT
abrj-148	283	14	i.	i.	PROPN
abrj-148	283	15	f.	f.	PROPN
abrj-148	283	16	(	(	PUNCT
abrj-148	283	17	2019	2019	NUM
abrj-148	283	18	)	)	PUNCT
abrj-148	283	19	.	.	PUNCT
abrj-148	284	1	board	board	NOUN
abrj-148	284	2	composition	composition	NOUN
abrj-148	284	3	and	and	CCONJ
abrj-148	284	4	firm	firm	ADJ
abrj-148	284	5	performance	performance	NOUN
abrj-148	284	6	:	:	PUNCT
abrj-148	284	7	evidence	evidence	NOUN
abrj-148	284	8	from	from	ADP
abrj-148	284	9	nigeria	nigeria	PROPN
abrj-148	284	10	,	,	PUNCT
abrj-148	284	11	journal	journal	NOUN
abrj-148	284	12	of	of	ADP
abrj-148	284	13	management	management	NOUN
abrj-148	284	14	and	and	CCONJ
abrj-148	284	15	economic	economic	ADJ
abrj-148	284	16	studies	study	NOUN
abrj-148	284	17	,	,	PUNCT
abrj-148	284	18	1(5	1(5	NUM
abrj-148	284	19	):	):	PUNCT
abrj-148	284	20	33	33	NUM
abrj-148	284	21	-	-	SYM
abrj-148	284	22	40	40	NUM
abrj-148	284	23	.	.	PUNCT
abrj-148	285	1	https://doi.org/10.26677/tr1010.2019.134	https://doi.org/10.26677/tr1010.2019.134	PROPN
abrj-148	285	2	wobo	wobo	PROPN
abrj-148	285	3	,	,	PUNCT
abrj-148	285	4	h.	h.	PROPN
abrj-148	285	5	o.	o.	PROPN
abrj-148	285	6	&	&	CCONJ
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abrj-148	285	8	,	,	PUNCT
abrj-148	285	9	e.	e.	PROPN
abrj-148	285	10	a.	a.	PROPN
abrj-148	285	11	(	(	PUNCT
abrj-148	285	12	2021	2021	NUM
abrj-148	285	13	)	)	PUNCT
abrj-148	285	14	.	.	PUNCT
abrj-148	286	1	effect	effect	NOUN
abrj-148	286	2	of	of	ADP
abrj-148	286	3	audit	audit	NOUN
abrj-148	286	4	committee	committee	NOUN
abrj-148	286	5	on	on	ADP
abrj-148	286	6	the	the	DET
abrj-148	286	7	performance	performance	NOUN
abrj-148	286	8	of	of	ADP
abrj-148	286	9	deposit	deposit	NOUN
abrj-148	286	10	money	money	NOUN
abrj-148	286	11	banks	bank	NOUN
abrj-148	286	12	in	in	ADP
abrj-148	286	13	nigeria	nigeria	PROPN
abrj-148	286	14	,	,	PUNCT
abrj-148	286	15	international	international	ADJ
abrj-148	286	16	journal	journal	NOUN
abrj-148	286	17	of	of	ADP
abrj-148	286	18	management	management	NOUN
abrj-148	286	19	and	and	CCONJ
abrj-148	286	20	commerce	commerce	NOUN
abrj-148	286	21	innovations	innovation	NOUN
abrj-148	286	22	,	,	PUNCT
abrj-148	286	23	9(1	9(1	NUM
abrj-148	286	24	)	)	PUNCT
abrj-148	286	25	,	,	PUNCT
abrj-148	286	26	669	669	NUM
abrj-148	286	27	-	-	SYM
abrj-148	286	28	675	675	NUM
abrj-148	286	29	.	.	PUNCT
abrj-148	286	30	retrieved	retrieve	VERB
abrj-148	286	31	from	from	ADP
abrj-148	286	32	https://www.researchpublish.com/papers/effect-ofaudit-committee-on-the-performance-of-deposit-money-banks-in-nigeria	https://www.researchpublish.com/papers/effect-ofaudit-committee-on-the-performance-of-deposit-money-banks-in-nigeria	PROPN
abrj-148	286	33	eastern	eastern	ADJ
abrj-148	286	34	centre	centre	NOUN
abrj-148	286	35	of	of	ADP
abrj-148	286	36	science	science	NOUN
abrj-148	286	37	and	and	CCONJ
abrj-148	286	38	education	education	NOUN
abrj-148	286	39	is	be	AUX
abrj-148	286	40	not	not	PART
abrj-148	286	41	responsible	responsible	ADJ
abrj-148	286	42	or	or	CCONJ
abrj-148	286	43	answerable	answerable	ADJ
abrj-148	286	44	for	for	ADP
abrj-148	286	45	any	any	DET
abrj-148	286	46	loss	loss	NOUN
abrj-148	286	47	,	,	PUNCT
abrj-148	286	48	damage	damage	NOUN
abrj-148	286	49	or	or	CCONJ
abrj-148	286	50	liability	liability	NOUN
abrj-148	286	51	,	,	PUNCT
abrj-148	286	52	etc	etc	X
abrj-148	286	53	.	.	X
abrj-148	286	54	caused	cause	VERB
abrj-148	286	55	in	in	ADP
abrj-148	286	56	relation	relation	NOUN
abrj-148	286	57	to	to	PART
abrj-148	286	58	/	/	PUNCT
abrj-148	286	59	arising	arise	VERB
abrj-148	286	60	out	out	ADP
abrj-148	286	61	of	of	ADP
abrj-148	286	62	the	the	DET
abrj-148	286	63	u	u	PROPN
abrj-148	286	64	se	se	PROPN
abrj-148	286	65	of	of	ADP
abrj-148	286	66	the	the	DET
abrj-148	286	67	content	content	NOUN
abrj-148	286	68	.	.	PUNCT
abrj-148	287	1	any	any	DET
abrj-148	287	2	queries	query	NOUN
abrj-148	287	3	should	should	AUX
abrj-148	287	4	be	be	AUX
abrj-148	287	5	directed	direct	VERB
abrj-148	287	6	to	to	ADP
abrj-148	287	7	the	the	DET
abrj-148	287	8	corresponding	corresponding	ADJ
abrj-148	287	9	author	author	NOUN
abrj-148	287	10	of	of	ADP
abrj-148	287	11	the	the	DET
abrj-148	287	12	article	article	NOUN
abrj-148	287	13	.	.	PUNCT
abrj-148	288	1	https://gijmss.com.ng/index.php/gijmss/article/view/30	https://gijmss.com.ng/index.php/gijmss/article/view/30	PROPN
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abrj-148	288	9	https://doi.org/10.37745/ejaafr.2013	https://doi.org/10.37745/ejaafr.2013	NOUN
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abrj-148	288	11	https://doi.org/10.14445/23939125/ijems-v9i3p104	https://doi.org/10.14445/23939125/ijems-v9i3p104	PROPN
abrj-148	288	12	https://www.researchgate.net/publication/345217849_board_characteristics_and_performance_of_quoted_consumer_goods_firms_evidence_from_nigeria	https://www.researchgate.net/publication/345217849_board_characteristics_and_performance_of_quoted_consumer_goods_firms_evidence_from_nigeria	PROPN
abrj-148	288	13	https://www.researchgate.net/publication/345217849_board_characteristics_and_performance_of_quoted_consumer_goods_firms_evidence_from_nigeria	https://www.researchgate.net/publication/345217849_board_characteristics_and_performance_of_quoted_consumer_goods_firms_evidence_from_nigeria	PROPN
abrj-148	288	14	http://dx.doi.org/10.29322/ijsrp.9.09.2019.p9315	http://dx.doi.org/10.29322/ijsrp.9.09.2019.p9315	PROPN
abrj-148	288	15	https://scirp.org/reference/referencespapers?referenceid=3568430	https://scirp.org/reference/referencespapers?referenceid=3568430	PROPN
abrj-148	288	16	https://doi.org/10.26905/jkdp.v22i1.1742	https://doi.org/10.26905/jkdp.v22i1.1742	PUNCT
abrj-148	288	17	https://kubanni.abu.edu.ng/items/e85289cc-bf64-4b48-9e62-6847b9a126a1/full	https://kubanni.abu.edu.ng/items/e85289cc-bf64-4b48-9e62-6847b9a126a1/full	NOUN