id	sid	tid	token	lemma	pos
cjfa-49836	1	1	date	date	NOUN
cjfa-49836	1	2	of	of	ADP
cjfa-49836	1	3	submission	submission	NOUN
cjfa-49836	1	4	:	:	PUNCT
cjfa-49836	1	5	october	october	PROPN
cjfa-49836	1	6	5	5	NUM
cjfa-49836	1	7	,	,	PUNCT
cjfa-49836	1	8	2023	2023	NUM
cjfa-49836	1	9	;	;	PUNCT
cjfa-49836	1	10	date	date	NOUN
cjfa-49836	1	11	of	of	ADP
cjfa-49836	1	12	acceptance	acceptance	NOUN
cjfa-49836	1	13	:	:	PUNCT
cjfa-49836	1	14	january	january	PROPN
cjfa-49836	1	15	3	3	NUM
cjfa-49836	1	16	,	,	PUNCT
cjfa-49836	1	17	2024	2024	NUM
cjfa-49836	1	18	.	.	PUNCT
cjfa-49836	2	1	*	*	PUNCT
cjfa-49836	2	2	contact	contact	NOUN
cjfa-49836	2	3	information	information	NOUN
cjfa-49836	2	4	:	:	PUNCT
cjfa-49836	2	5	shittusa1212@gmail.com	shittusa1212@gmail.com	X
cjfa-49836	2	6	,	,	PUNCT
cjfa-49836	2	7	federal	federal	ADJ
cjfa-49836	2	8	polytechnic	polytechnic	ADJ
cjfa-49836	2	9	ayede	ayede	NOUN
cjfa-49836	2	10	,	,	PUNCT
cjfa-49836	2	11	oyo	oyo	NOUN
cjfa-49836	2	12	state	state	NOUN
cjfa-49836	2	13	,	,	PUNCT
cjfa-49836	2	14	nigeria	nigeria	PROPN
cjfa-49836	2	15	,	,	PUNCT
cjfa-49836	2	16	phone	phone	NOUN
cjfa-49836	2	17	:	:	PUNCT
cjfa-49836	2	18	+23	+23	PROPN
cjfa-49836	2	19	48	48	NUM
cjfa-49836	2	20	034	034	NUM
cjfa-49836	2	21	309	309	NUM
cjfa-49836	2	22	458	458	NUM
cjfa-49836	2	23	;	;	PUNCT
cjfa-49836	2	24	orcid	orcid	PROPN
cjfa-49836	3	1	i	i	NOUN
cjfa-49836	3	2	d	d	NOUN
cjfa-49836	3	3	:	:	PUNCT
cjfa-49836	4	1	https://orcid.org/0000-0003-3382-5917	https://orcid.org/0000-0003-3382-5917	NOUN
cjfa-49836	4	2	.	.	PUNCT
cjfa-49836	5	1	*	*	PUNCT
cjfa-49836	5	2	*	*	PUNCT
cjfa-49836	5	3	contact	contact	NOUN
cjfa-49836	5	4	information	information	NOUN
cjfa-49836	5	5	:	:	PUNCT
cjfa-49836	5	6	eaalagbe@lautech.edu.ng	eaalagbe@lautech.edu.ng	NOUN
cjfa-49836	5	7	,	,	PUNCT
cjfa-49836	5	8	lautech	lautech	NOUN
cjfa-49836	5	9	,	,	PUNCT
cjfa-49836	5	10	ogbomoso	ogbomoso	ADJ
cjfa-49836	5	11	,	,	PUNCT
cjfa-49836	5	12	oyo	oyo	NOUN
cjfa-49836	5	13	state	state	NOUN
cjfa-49836	5	14	,	,	PUNCT
cjfa-49836	5	15	nigeria	nigeria	PROPN
cjfa-49836	5	16	,	,	PUNCT
cjfa-49836	5	17	phone	phone	NOUN
cjfa-49836	5	18	:	:	PUNCT
cjfa-49836	5	19	+23	+23	PROPN
cjfa-49836	5	20	48	48	NUM
cjfa-49836	5	21	033	033	NUM
cjfa-49836	5	22	775	775	NUM
cjfa-49836	5	23	012	012	NUM
cjfa-49836	5	24	;	;	PUNCT
cjfa-49836	5	25	orcid	orcid	PROPN
cjfa-49836	6	1	i	i	NOUN
cjfa-49836	6	2	d	d	NOUN
cjfa-49836	6	3	:	:	PUNCT
cjfa-49836	6	4	https://orcid.org/0009-0002-7351-4152	https://orcid.org/0009-0002-7351-4152	ADJ
cjfa-49836	6	5	.	.	PUNCT
cjfa-49836	7	1	*	*	PUNCT
cjfa-49836	7	2	*	*	PUNCT
cjfa-49836	7	3	*	*	PUNCT
cjfa-49836	7	4	contact	contact	NOUN
cjfa-49836	7	5	information	information	NOUN
cjfa-49836	7	6	:	:	PUNCT
cjfa-49836	7	7	rojimt_78@yahoo.com	rojimt_78@yahoo.com	PROPN
cjfa-49836	7	8	,	,	PUNCT
cjfa-49836	7	9	the	the	DET
cjfa-49836	7	10	polytechnic	polytechnic	ADJ
cjfa-49836	7	11	ibadan	ibadan	PROPN
cjfa-49836	7	12	,	,	PUNCT
cjfa-49836	7	13	oyo	oyo	NOUN
cjfa-49836	7	14	state	state	NOUN
cjfa-49836	7	15	,	,	PUNCT
cjfa-49836	7	16	nigeria	nigeria	PROPN
cjfa-49836	7	17	,	,	PUNCT
cjfa-49836	7	18	phone	phone	NOUN
cjfa-49836	7	19	:	:	PUNCT
cjfa-49836	7	20	+23	+23	PROPN
cjfa-49836	7	21	48	48	NUM
cjfa-49836	7	22	033	033	NUM
cjfa-49836	7	23	946	946	NUM
cjfa-49836	7	24	096	096	NUM
cjfa-49836	7	25	;	;	PUNCT
cjfa-49836	7	26	orcid	orcid	NOUN
cjfa-49836	8	1	i	i	NOUN
cjfa-49836	8	2	d	d	PROPN
cjfa-49836	8	3	:	:	PUNCT
cjfa-49836	8	4	https://orcid.org/0009-0003-9533-2250	https://orcid.org/0009-0003-9533-2250	PROPN
cjfa-49836	8	5	.	.	PUNCT
cjfa-49836	9	1	copernican	copernican	PROPN
cjfa-49836	9	2	journal	journal	PROPN
cjfa-49836	9	3	of	of	ADP
cjfa-49836	9	4	finance	finance	PROPN
cjfa-49836	9	5	&	&	CCONJ
cjfa-49836	9	6	accounting	accounting	PROPN
cjfa-49836	9	7	e	e	PROPN
cjfa-49836	9	8	-	-	PROPN
cjfa-49836	9	9	issn	issn	PROPN
cjfa-49836	9	10	2300	2300	NUM
cjfa-49836	9	11	-	-	SYM
cjfa-49836	9	12	3065	3065	NUM
cjfa-49836	9	13	p	p	PROPN
cjfa-49836	9	14	-	-	PUNCT
cjfa-49836	9	15	issn	issn	PROPN
cjfa-49836	9	16	2300	2300	NUM
cjfa-49836	9	17	-	-	SYM
cjfa-49836	9	18	12402023	12402023	NUM
cjfa-49836	9	19	,	,	PUNCT
cjfa-49836	9	20	volume	volume	NOUN
cjfa-49836	9	21	12	12	NUM
cjfa-49836	9	22	,	,	PUNCT
cjfa-49836	9	23	issue	issue	VERB
cjfa-49836	9	24	4	4	NUM
cjfa-49836	9	25	shittu	shittu	ADJ
cjfa-49836	9	26	,	,	PUNCT
cjfa-49836	9	27	s.a	s.a	PROPN
cjfa-49836	9	28	.	.	PROPN
cjfa-49836	9	29	,	,	PUNCT
cjfa-49836	9	30	alagbe	alagbe	PROPN
cjfa-49836	9	31	e.a	e.a	PROPN
cjfa-49836	9	32	.	.	PROPN
cjfa-49836	9	33	,	,	PUNCT
cjfa-49836	9	34	&	&	CCONJ
cjfa-49836	9	35	jimoh	jimoh	PROPN
cjfa-49836	9	36	,	,	PUNCT
cjfa-49836	9	37	o.r	o.r	PROPN
cjfa-49836	9	38	.	.	PROPN
cjfa-49836	9	39	(	(	PUNCT
cjfa-49836	9	40	2023	2023	NUM
cjfa-49836	9	41	)	)	PUNCT
cjfa-49836	9	42	.	.	PUNCT
cjfa-49836	10	1	tax	tax	NOUN
cjfa-49836	10	2	planning	planning	NOUN
cjfa-49836	10	3	,	,	PUNCT
cjfa-49836	10	4	corporate	corporate	ADJ
cjfa-49836	10	5	tax	tax	NOUN
cjfa-49836	10	6	avoidance	avoidance	NOUN
cjfa-49836	10	7	and	and	CCONJ
cjfa-49836	10	8	real	real	ADJ
cjfa-49836	10	9	earnings	earning	NOUN
cjfa-49836	10	10	management	management	NOUN
cjfa-49836	10	11	:	:	PUNCT
cjfa-49836	10	12	gmm	gmm	PROPN
cjfa-49836	10	13	approach	approach	NOUN
cjfa-49836	10	14	in	in	ADP
cjfa-49836	10	15	nigeria	nigeria	PROPN
cjfa-49836	10	16	.	.	PUNCT
cjfa-49836	11	1	copernican	copernican	PROPN
cjfa-49836	11	2	journal	journal	PROPN
cjfa-49836	11	3	of	of	ADP
cjfa-49836	11	4	finance	finance	PROPN
cjfa-49836	11	5	&	&	CCONJ
cjfa-49836	11	6	accounting	accounting	NOUN
cjfa-49836	11	7	,	,	PUNCT
cjfa-49836	11	8	12(4	12(4	NUM
cjfa-49836	11	9	)	)	PUNCT
cjfa-49836	11	10	,	,	PUNCT
cjfa-49836	11	11	89–107	89–107	PROPN
cjfa-49836	11	12	.	.	PUNCT
cjfa-49836	12	1	http://dx.doi.org/10.12775/cjfa.2023.022	http://dx.doi.org/10.12775/cjfa.2023.022	PROPN
cjfa-49836	12	2	saheed	sahee	VERB
cjfa-49836	12	3	akande	akande	PROPN
cjfa-49836	12	4	shittu	shittu	PROPN
cjfa-49836	12	5	*	*	PUNCT
cjfa-49836	12	6	federal	federal	ADJ
cjfa-49836	12	7	polytechnic	polytechnic	ADJ
cjfa-49836	12	8	ayede	ayede	PROPN
cjfa-49836	12	9	emmanuel	emmanuel	PROPN
cjfa-49836	12	10	abiodun	abiodun	PROPN
cjfa-49836	12	11	alagbe	alagbe	PROPN
cjfa-49836	12	12	*	*	PROPN
cjfa-49836	12	13	*	*	PROPN
cjfa-49836	12	14	lautech	lautech	PROPN
cjfa-49836	12	15	,	,	PUNCT
cjfa-49836	12	16	ogbomoso	ogbomoso	ADJ
cjfa-49836	12	17	olushola	olushola	PROPN
cjfa-49836	12	18	rasheed	rasheed	NOUN
cjfa-49836	12	19	jimoh	jimoh	PROPN
cjfa-49836	12	20	*	*	PUNCT
cjfa-49836	12	21	*	*	PUNCT
cjfa-49836	12	22	*	*	PUNCT
cjfa-49836	12	23	the	the	DET
cjfa-49836	12	24	polytechnic	polytechnic	ADJ
cjfa-49836	12	25	ibadan	ibadan	PROPN
cjfa-49836	12	26	tax	tax	NOUN
cjfa-49836	12	27	planning	planning	NOUN
cjfa-49836	12	28	,	,	PUNCT
cjfa-49836	12	29	corporate	corporate	ADJ
cjfa-49836	12	30	tax	tax	NOUN
cjfa-49836	12	31	avoidance	avoidance	NOUN
cjfa-49836	12	32	and	and	CCONJ
cjfa-49836	12	33	real	real	ADJ
cjfa-49836	12	34	earnings	earning	NOUN
cjfa-49836	12	35	management	management	NOUN
cjfa-49836	12	36	:	:	PUNCT
cjfa-49836	12	37	gmm	gmm	PROPN
cjfa-49836	12	38	approach	approach	NOUN
cjfa-49836	12	39	in	in	ADP
cjfa-49836	12	40	nigeria	nigeria	PROPN
cjfa-49836	12	41	keywords	keyword	NOUN
cjfa-49836	12	42	:	:	PUNCT
cjfa-49836	12	43	tax	tax	NOUN
cjfa-49836	12	44	planning	planning	NOUN
cjfa-49836	12	45	,	,	PUNCT
cjfa-49836	12	46	corporate	corporate	ADJ
cjfa-49836	12	47	tax	tax	NOUN
cjfa-49836	12	48	avoidance	avoidance	NOUN
cjfa-49836	12	49	,	,	PUNCT
cjfa-49836	12	50	listed	list	VERB
cjfa-49836	12	51	non	non	ADJ
cjfa-49836	12	52	-	-	ADJ
cjfa-49836	12	53	financial	financial	ADJ
cjfa-49836	12	54	firms	firm	NOUN
cjfa-49836	12	55	,	,	PUNCT
cjfa-49836	12	56	real	real	ADJ
cjfa-49836	12	57	earnings	earning	NOUN
cjfa-49836	12	58	management	management	NOUN
cjfa-49836	12	59	,	,	PUNCT
cjfa-49836	12	60	nigeria	nigeria	PROPN
cjfa-49836	12	61	,	,	PUNCT
cjfa-49836	12	62	gmm	gmm	PROPN
cjfa-49836	12	63	.	.	PUNCT
cjfa-49836	13	1	j	j	PROPN
cjfa-49836	13	2	e	e	PROPN
cjfa-49836	13	3	l	l	PROPN
cjfa-49836	13	4	classification	classification	NOUN
cjfa-49836	13	5	:	:	PUNCT
cjfa-49836	13	6	h21	h21	NOUN
cjfa-49836	13	7	,	,	PUNCT
cjfa-49836	13	8	h26	h26	PROPN
cjfa-49836	13	9	,	,	PUNCT
cjfa-49836	13	10	l60	l60	PROPN
cjfa-49836	13	11	.	.	PUNCT
cjfa-49836	14	1	abstract	abstract	ADJ
cjfa-49836	14	2	:	:	PUNCT
cjfa-49836	14	3	the	the	DET
cjfa-49836	14	4	study	study	NOUN
cjfa-49836	14	5	examines	examine	VERB
cjfa-49836	14	6	the	the	DET
cjfa-49836	14	7	effect	effect	NOUN
cjfa-49836	14	8	of	of	ADP
cjfa-49836	14	9	tax	tax	NOUN
cjfa-49836	14	10	planning	planning	NOUN
cjfa-49836	14	11	and	and	CCONJ
cjfa-49836	14	12	corporate	corporate	ADJ
cjfa-49836	14	13	tax	tax	NOUN
cjfa-49836	14	14	avoidance	avoidance	NOUN
cjfa-49836	14	15	on	on	ADP
cjfa-49836	14	16	real	real	ADJ
cjfa-49836	14	17	earnings	earning	NOUN
cjfa-49836	14	18	management	management	NOUN
cjfa-49836	14	19	(	(	PUNCT
cjfa-49836	14	20	rem	rem	NOUN
cjfa-49836	14	21	)	)	PUNCT
cjfa-49836	14	22	in	in	ADP
cjfa-49836	14	23	nigeria	nigeria	PROPN
cjfa-49836	14	24	.	.	PUNCT
cjfa-49836	15	1	data	datum	NOUN
cjfa-49836	15	2	were	be	AUX
cjfa-49836	15	3	gathered	gather	VERB
cjfa-49836	15	4	from	from	ADP
cjfa-49836	15	5	the	the	DET
cjfa-49836	15	6	financial	financial	ADJ
cjfa-49836	15	7	reports	report	NOUN
cjfa-49836	15	8	of	of	ADP
cjfa-49836	15	9	58	58	NUM
cjfa-49836	15	10	listed	list	VERB
cjfa-49836	15	11	non	non	ADJ
cjfa-49836	15	12	-	-	ADJ
cjfa-49836	15	13	financial	financial	ADJ
cjfa-49836	15	14	firms	firm	NOUN
cjfa-49836	15	15	for	for	ADP
cjfa-49836	15	16	twelve	twelve	NUM
cjfa-49836	15	17	years	year	NOUN
cjfa-49836	15	18	,	,	PUNCT
cjfa-49836	15	19	from	from	ADP
cjfa-49836	15	20	2010	2010	NUM
cjfa-49836	15	21	to	to	ADP
cjfa-49836	15	22	2021	2021	NUM
cjfa-49836	15	23	.	.	PUNCT
cjfa-49836	16	1	preliminary	preliminary	ADJ
cjfa-49836	16	2	analyses	analysis	NOUN
cjfa-49836	16	3	such	such	ADJ
cjfa-49836	16	4	as	as	ADP
cjfa-49836	16	5	descriptive	descriptive	ADJ
cjfa-49836	16	6	statistics	statistic	NOUN
cjfa-49836	16	7	,	,	PUNCT
cjfa-49836	16	8	correlation	correlation	NOUN
cjfa-49836	16	9	matrix	matrix	NOUN
cjfa-49836	16	10	,	,	PUNCT
cjfa-49836	16	11	and	and	CCONJ
cjfa-49836	16	12	variance	variance	NOUN
cjfa-49836	16	13	inflation	inflation	NOUN
cjfa-49836	16	14	s.	s.	PROPN
cjfa-49836	16	15	a.	a.	PROPN
cjfa-49836	16	16	shittu	shittu	PROPN
cjfa-49836	16	17	,	,	PUNCT
cjfa-49836	16	18	e.	e.	PROPN
cjfa-49836	16	19	a.	a.	PROPN
cjfa-49836	16	20	alagbe	alagbe	PROPN
cjfa-49836	16	21	,	,	PUNCT
cjfa-49836	16	22	o.	o.	PROPN
cjfa-49836	16	23	r.	r.	PROPN
cjfa-49836	16	24	jimoh9090	jimoh9090	PROPN
cjfa-49836	16	25	factor	factor	NOUN
cjfa-49836	16	26	were	be	AUX
cjfa-49836	16	27	conducted	conduct	VERB
cjfa-49836	16	28	.	.	PUNCT
cjfa-49836	17	1	the	the	DET
cjfa-49836	17	2	generalized	generalized	ADJ
cjfa-49836	17	3	method	method	NOUN
cjfa-49836	17	4	of	of	ADP
cjfa-49836	17	5	moments	moment	NOUN
cjfa-49836	17	6	(	(	PUNCT
cjfa-49836	17	7	gmm	gmm	NOUN
cjfa-49836	17	8	)	)	PUNCT
cjfa-49836	17	9	was	be	AUX
cjfa-49836	17	10	employed	employ	VERB
cjfa-49836	17	11	to	to	PART
cjfa-49836	17	12	identify	identify	VERB
cjfa-49836	17	13	a	a	DET
cjfa-49836	17	14	possible	possible	ADJ
cjfa-49836	17	15	effect	effect	NOUN
cjfa-49836	17	16	on	on	ADP
cjfa-49836	17	17	rem	rem	PROPN
cjfa-49836	17	18	.	.	PUNCT
cjfa-49836	18	1	the	the	DET
cjfa-49836	18	2	study	study	NOUN
cjfa-49836	18	3	revealed	reveal	VERB
cjfa-49836	18	4	that	that	SCONJ
cjfa-49836	18	5	tax	tax	NOUN
cjfa-49836	18	6	planning	planning	NOUN
cjfa-49836	18	7	has	have	VERB
cjfa-49836	18	8	a	a	DET
cjfa-49836	18	9	positive	positive	ADJ
cjfa-49836	18	10	and	and	CCONJ
cjfa-49836	18	11	significant	significant	ADJ
cjfa-49836	18	12	effect	effect	NOUN
cjfa-49836	18	13	on	on	ADP
cjfa-49836	18	14	rem	rem	NOUN
cjfa-49836	18	15	,	,	PUNCT
cjfa-49836	18	16	while	while	SCONJ
cjfa-49836	18	17	corporate	corporate	ADJ
cjfa-49836	18	18	tax	tax	NOUN
cjfa-49836	18	19	avoidance	avoidance	NOUN
cjfa-49836	18	20	has	have	VERB
cjfa-49836	18	21	a	a	DET
cjfa-49836	18	22	negative	negative	ADJ
cjfa-49836	18	23	and	and	CCONJ
cjfa-49836	18	24	significant	significant	ADJ
cjfa-49836	18	25	influence	influence	NOUN
cjfa-49836	18	26	on	on	ADP
cjfa-49836	18	27	rem	rem	PROPN
cjfa-49836	18	28	.	.	PROPN
cjfa-49836	18	29	also	also	ADV
cjfa-49836	18	30	,	,	PUNCT
cjfa-49836	18	31	leverage	leverage	NOUN
cjfa-49836	18	32	revealed	reveal	VERB
cjfa-49836	18	33	a	a	DET
cjfa-49836	18	34	negative	negative	ADJ
cjfa-49836	18	35	significant	significant	ADJ
cjfa-49836	18	36	effect	effect	NOUN
cjfa-49836	18	37	on	on	ADP
cjfa-49836	18	38	rem	rem	VERB
cjfa-49836	18	39	,	,	PUNCT
cjfa-49836	18	40	while	while	SCONJ
cjfa-49836	18	41	firm	firm	ADJ
cjfa-49836	18	42	growth	growth	NOUN
cjfa-49836	18	43	has	have	VERB
cjfa-49836	18	44	no	no	DET
cjfa-49836	18	45	significant	significant	ADJ
cjfa-49836	18	46	effect	effect	NOUN
cjfa-49836	18	47	on	on	ADP
cjfa-49836	18	48	rem	rem	PROPN
cjfa-49836	18	49	.	.	PROPN
cjfa-49836	18	50	however	however	ADV
cjfa-49836	18	51	,	,	PUNCT
cjfa-49836	18	52	firm	firm	ADJ
cjfa-49836	18	53	size	size	NOUN
cjfa-49836	18	54	has	have	VERB
cjfa-49836	18	55	a	a	DET
cjfa-49836	18	56	significant	significant	ADJ
cjfa-49836	18	57	positive	positive	ADJ
cjfa-49836	18	58	influence	influence	NOUN
cjfa-49836	18	59	on	on	ADP
cjfa-49836	18	60	rem	rem	PROPN
cjfa-49836	18	61	.	.	PUNCT
cjfa-49836	19	1	the	the	DET
cjfa-49836	19	2	study	study	NOUN
cjfa-49836	19	3	concludes	conclude	VERB
cjfa-49836	19	4	that	that	SCONJ
cjfa-49836	19	5	tax	tax	NOUN
cjfa-49836	19	6	planning	planning	NOUN
cjfa-49836	19	7	and	and	CCONJ
cjfa-49836	19	8	corporate	corporate	ADJ
cjfa-49836	19	9	tax	tax	NOUN
cjfa-49836	19	10	avoidance	avoidance	NOUN
cjfa-49836	19	11	have	have	VERB
cjfa-49836	19	12	a	a	DET
cjfa-49836	19	13	significant	significant	ADJ
cjfa-49836	19	14	influence	influence	NOUN
cjfa-49836	19	15	on	on	ADP
cjfa-49836	19	16	rem	rem	PROPN
cjfa-49836	19	17	.	.	PUNCT
cjfa-49836	19	18	thus	thus	ADV
cjfa-49836	19	19	,	,	PUNCT
cjfa-49836	19	20	the	the	DET
cjfa-49836	19	21	study	study	NOUN
cjfa-49836	19	22	recommends	recommend	VERB
cjfa-49836	19	23	that	that	SCONJ
cjfa-49836	19	24	tax	tax	NOUN
cjfa-49836	19	25	authorities	authority	NOUN
cjfa-49836	19	26	should	should	AUX
cjfa-49836	19	27	ensure	ensure	VERB
cjfa-49836	19	28	that	that	SCONJ
cjfa-49836	19	29	firm	firm	ADJ
cjfa-49836	19	30	management	management	NOUN
cjfa-49836	19	31	engages	engage	VERB
cjfa-49836	19	32	in	in	ADP
cjfa-49836	19	33	lowering	lower	VERB
cjfa-49836	19	34	capitalization	capitalization	NOUN
cjfa-49836	19	35	limits	limit	NOUN
cjfa-49836	19	36	,	,	PUNCT
cjfa-49836	19	37	ensures	ensure	VERB
cjfa-49836	19	38	first	first	ADJ
cjfa-49836	19	39	-	-	PUNCT
cjfa-49836	19	40	in	in	NOUN
cjfa-49836	19	41	,	,	PUNCT
cjfa-49836	19	42	first	first	ADJ
cjfa-49836	19	43	-	-	PUNCT
cjfa-49836	19	44	out	out	NOUN
cjfa-49836	19	45	instead	instead	ADV
cjfa-49836	19	46	of	of	ADP
cjfa-49836	19	47	last	last	ADJ
cjfa-49836	19	48	-	-	PUNCT
cjfa-49836	19	49	in	in	NOUN
cjfa-49836	19	50	,	,	PUNCT
cjfa-49836	19	51	reduces	reduce	VERB
cjfa-49836	19	52	nonobligatory	nonobligatory	NOUN
cjfa-49836	19	53	expenses	expense	NOUN
cjfa-49836	19	54	for	for	ADP
cjfa-49836	19	55	short	short	ADJ
cjfa-49836	19	56	periods	period	NOUN
cjfa-49836	19	57	,	,	PUNCT
cjfa-49836	19	58	and	and	CCONJ
cjfa-49836	19	59	ensures	ensure	VERB
cjfa-49836	19	60	moderate	moderate	ADJ
cjfa-49836	19	61	deferred	deferred	ADJ
cjfa-49836	19	62	tax	tax	NOUN
cjfa-49836	19	63	expenses	expense	NOUN
cjfa-49836	19	64	in	in	ADP
cjfa-49836	19	65	order	order	NOUN
cjfa-49836	19	66	to	to	PART
cjfa-49836	19	67	reduce	reduce	VERB
cjfa-49836	19	68	rem	rem	VERB
cjfa-49836	19	69	through	through	ADP
cjfa-49836	19	70	tax	tax	NOUN
cjfa-49836	19	71	planning	planning	NOUN
cjfa-49836	19	72	.	.	PUNCT
cjfa-49836	19	73	 	 	SPACE
cjfa-49836	20	1	introduction	introduction	NOUN
cjfa-49836	20	2	 	 	SPACE
cjfa-49836	20	3	introduction	introduction	NOUN
cjfa-49836	20	4	taxes	taxis	NOUN
cjfa-49836	20	5	are	be	AUX
cjfa-49836	20	6	a	a	DET
cjfa-49836	20	7	required	require	VERB
cjfa-49836	20	8	payment	payment	NOUN
cjfa-49836	20	9	that	that	SCONJ
cjfa-49836	20	10	the	the	DET
cjfa-49836	20	11	community	community	NOUN
cjfa-49836	20	12	and	and	CCONJ
cjfa-49836	20	13	the	the	DET
cjfa-49836	20	14	business	business	NOUN
cjfa-49836	20	15	both	both	PRON
cjfa-49836	20	16	view	view	VERB
cjfa-49836	20	17	as	as	ADP
cjfa-49836	20	18	a	a	DET
cjfa-49836	20	19	hardship	hardship	NOUN
cjfa-49836	20	20	.	.	PUNCT
cjfa-49836	21	1	through	through	ADP
cjfa-49836	21	2	tax	tax	NOUN
cjfa-49836	21	3	planning	planning	NOUN
cjfa-49836	21	4	,	,	PUNCT
cjfa-49836	21	5	businesses	business	NOUN
cjfa-49836	21	6	can	can	AUX
cjfa-49836	21	7	reduce	reduce	VERB
cjfa-49836	21	8	the	the	DET
cjfa-49836	21	9	cost	cost	NOUN
cjfa-49836	21	10	associated	associate	VERB
cjfa-49836	21	11	with	with	ADP
cjfa-49836	21	12	these	these	DET
cjfa-49836	21	13	taxes	taxis	NOUN
cjfa-49836	21	14	.	.	PUNCT
cjfa-49836	22	1	tax	tax	NOUN
cjfa-49836	22	2	avoidance	avoidance	NOUN
cjfa-49836	22	3	is	be	AUX
cjfa-49836	22	4	one	one	NUM
cjfa-49836	22	5	strategy	strategy	NOUN
cjfa-49836	22	6	for	for	ADP
cjfa-49836	22	7	tax	tax	NOUN
cjfa-49836	22	8	planning	planning	NOUN
cjfa-49836	22	9	.	.	PUNCT
cjfa-49836	23	1	the	the	DET
cjfa-49836	23	2	burden	burden	NOUN
cjfa-49836	23	3	should	should	AUX
cjfa-49836	23	4	be	be	AUX
cjfa-49836	23	5	kept	keep	VERB
cjfa-49836	23	6	to	to	ADP
cjfa-49836	23	7	a	a	DET
cjfa-49836	23	8	minimum	minimum	NOUN
cjfa-49836	23	9	,	,	PUNCT
cjfa-49836	23	10	and	and	CCONJ
cjfa-49836	23	11	the	the	DET
cjfa-49836	23	12	firm	firm	ADJ
cjfa-49836	23	13	value	value	NOUN
cjfa-49836	23	14	should	should	AUX
cjfa-49836	23	15	be	be	AUX
cjfa-49836	23	16	maximized	maximize	VERB
cjfa-49836	23	17	using	use	VERB
cjfa-49836	23	18	this	this	DET
cjfa-49836	23	19	approach	approach	NOUN
cjfa-49836	23	20	.	.	PUNCT
cjfa-49836	24	1	a	a	DET
cjfa-49836	24	2	company	company	NOUN
cjfa-49836	24	3	’s	’s	PART
cjfa-49836	24	4	worth	worth	NOUN
cjfa-49836	24	5	might	might	AUX
cjfa-49836	24	6	rise	rise	VERB
cjfa-49836	24	7	when	when	SCONJ
cjfa-49836	24	8	it	it	PRON
cjfa-49836	24	9	makes	make	VERB
cjfa-49836	24	10	the	the	DET
cjfa-49836	24	11	most	most	ADJ
cjfa-49836	24	12	money	money	NOUN
cjfa-49836	24	13	and	and	CCONJ
cjfa-49836	24	14	performs	perform	VERB
cjfa-49836	24	15	well	well	ADV
cjfa-49836	24	16	financially	financially	ADV
cjfa-49836	24	17	.	.	PUNCT
cjfa-49836	25	1	the	the	DET
cjfa-49836	25	2	business	business	NOUN
cjfa-49836	25	3	must	must	AUX
cjfa-49836	25	4	pay	pay	VERB
cjfa-49836	25	5	taxes	taxis	NOUN
cjfa-49836	25	6	since	since	SCONJ
cjfa-49836	25	7	it	it	PRON
cjfa-49836	25	8	is	be	AUX
cjfa-49836	25	9	a	a	DET
cjfa-49836	25	10	taxpayer	taxpayer	NOUN
cjfa-49836	25	11	.	.	PUNCT
cjfa-49836	26	1	the	the	DET
cjfa-49836	26	2	corporation	corporation	NOUN
cjfa-49836	26	3	is	be	AUX
cjfa-49836	26	4	required	require	VERB
cjfa-49836	26	5	to	to	PART
cjfa-49836	26	6	deposit	deposit	VERB
cjfa-49836	26	7	taxes	taxis	NOUN
cjfa-49836	26	8	each	each	DET
cjfa-49836	26	9	period	period	NOUN
cjfa-49836	26	10	based	base	VERB
cjfa-49836	26	11	on	on	ADP
cjfa-49836	26	12	the	the	DET
cjfa-49836	26	13	profit	profit	NOUN
cjfa-49836	26	14	made	make	VERB
cjfa-49836	26	15	because	because	SCONJ
cjfa-49836	26	16	it	it	PRON
cjfa-49836	26	17	is	be	AUX
cjfa-49836	26	18	the	the	DET
cjfa-49836	26	19	subject	subject	NOUN
cjfa-49836	26	20	of	of	ADP
cjfa-49836	26	21	the	the	DET
cjfa-49836	26	22	tax	tax	NOUN
cjfa-49836	26	23	in	in	ADP
cjfa-49836	26	24	the	the	DET
cjfa-49836	26	25	country	country	NOUN
cjfa-49836	26	26	where	where	SCONJ
cjfa-49836	26	27	the	the	DET
cjfa-49836	26	28	company	company	NOUN
cjfa-49836	26	29	is	be	AUX
cjfa-49836	26	30	situated	situate	VERB
cjfa-49836	26	31	.	.	PUNCT
cjfa-49836	27	1	in	in	ADP
cjfa-49836	27	2	light	light	NOUN
cjfa-49836	27	3	of	of	ADP
cjfa-49836	27	4	the	the	DET
cjfa-49836	27	5	company	company	NOUN
cjfa-49836	27	6	’s	’s	PART
cjfa-49836	27	7	aim	aim	NOUN
cjfa-49836	27	8	and	and	CCONJ
cjfa-49836	27	9	interest	interest	NOUN
cjfa-49836	27	10	in	in	ADP
cjfa-49836	27	11	managing	manage	VERB
cjfa-49836	27	12	its	its	PRON
cjfa-49836	27	13	finances	finance	NOUN
cjfa-49836	27	14	in	in	ADP
cjfa-49836	27	15	a	a	DET
cjfa-49836	27	16	way	way	NOUN
cjfa-49836	27	17	that	that	PRON
cjfa-49836	27	18	maximizes	maximize	VERB
cjfa-49836	27	19	profits	profit	NOUN
cjfa-49836	27	20	,	,	PUNCT
cjfa-49836	27	21	the	the	DET
cjfa-49836	27	22	tax	tax	NOUN
cjfa-49836	27	23	issue	issue	NOUN
cjfa-49836	27	24	becomes	become	VERB
cjfa-49836	27	25	crucial	crucial	ADJ
cjfa-49836	27	26	(	(	PUNCT
cjfa-49836	27	27	adegbite	adegbite	ADJ
cjfa-49836	27	28	,	,	PUNCT
cjfa-49836	27	29	2019	2019	NUM
cjfa-49836	27	30	;	;	PUNCT
cjfa-49836	27	31	adegbite	adegbite	ADJ
cjfa-49836	27	32	,	,	PUNCT
cjfa-49836	27	33	bojuwon	bojuwon	PROPN
cjfa-49836	27	34	&	&	CCONJ
cjfa-49836	27	35	adegbite	adegbite	ADJ
cjfa-49836	27	36	,	,	PUNCT
cjfa-49836	27	37	2019	2019	NUM
cjfa-49836	27	38	;	;	PUNCT
cjfa-49836	27	39	minhha	minhha	PROPN
cjfa-49836	27	40	,	,	PUNCT
cjfa-49836	27	41	tuan	tuan	PROPN
cjfa-49836	27	42	,	,	PUNCT
cjfa-49836	27	43	yue	yue	PROPN
cjfa-49836	27	44	,	,	PUNCT
cjfa-49836	27	45	hoang	hoang	PROPN
cjfa-49836	27	46	&	&	CCONJ
cjfa-49836	27	47	ntim	ntim	PROPN
cjfa-49836	27	48	,	,	PUNCT
cjfa-49836	27	49	2021	2021	NUM
cjfa-49836	27	50	;	;	PUNCT
cjfa-49836	27	51	wibowo	wibowo	NOUN
cjfa-49836	27	52	,	,	PUNCT
cjfa-49836	27	53	widyastuti	widyastuti	NOUN
cjfa-49836	27	54	,	,	PUNCT
cjfa-49836	27	55	murtanto	murtanto	NOUN
cjfa-49836	27	56	&	&	CCONJ
cjfa-49836	27	57	faisal	faisal	PROPN
cjfa-49836	27	58	,	,	PUNCT
cjfa-49836	27	59	2022	2022	NUM
cjfa-49836	27	60	;	;	PUNCT
cjfa-49836	27	61	ahmed	ahmed	PROPN
cjfa-49836	27	62	,	,	PUNCT
cjfa-49836	27	63	shah	shah	PROPN
cjfa-49836	27	64	,	,	PUNCT
cjfa-49836	27	65	ijaz	ijaz	PROPN
cjfa-49836	27	66	&	&	CCONJ
cjfa-49836	27	67	ghouri	ghouri	PROPN
cjfa-49836	27	68	,	,	PUNCT
cjfa-49836	27	69	2023	2023	NUM
cjfa-49836	27	70	)	)	PUNCT
cjfa-49836	27	71	.	.	PUNCT
cjfa-49836	28	1	the	the	DET
cjfa-49836	28	2	corporation	corporation	NOUN
cjfa-49836	28	3	typically	typically	ADV
cjfa-49836	28	4	seeks	seek	VERB
cjfa-49836	28	5	to	to	PART
cjfa-49836	28	6	reduce	reduce	VERB
cjfa-49836	28	7	its	its	PRON
cjfa-49836	28	8	tax	tax	NOUN
cjfa-49836	28	9	liability	liability	NOUN
cjfa-49836	28	10	since	since	SCONJ
cjfa-49836	28	11	it	it	PRON
cjfa-49836	28	12	sees	see	VERB
cjfa-49836	28	13	it	it	PRON
cjfa-49836	28	14	as	as	ADP
cjfa-49836	28	15	a	a	DET
cjfa-49836	28	16	hardship	hardship	NOUN
cjfa-49836	28	17	.	.	PUNCT
cjfa-49836	29	1	tax	tax	NOUN
cjfa-49836	29	2	planning	planning	NOUN
cjfa-49836	29	3	is	be	AUX
cjfa-49836	29	4	frequently	frequently	ADV
cjfa-49836	29	5	used	use	VERB
cjfa-49836	29	6	to	to	PART
cjfa-49836	29	7	try	try	VERB
cjfa-49836	29	8	to	to	PART
cjfa-49836	29	9	reduce	reduce	VERB
cjfa-49836	29	10	the	the	DET
cjfa-49836	29	11	amount	amount	NOUN
cjfa-49836	29	12	of	of	ADP
cjfa-49836	29	13	taxes	taxis	NOUN
cjfa-49836	29	14	owed	owe	VERB
cjfa-49836	29	15	by	by	ADP
cjfa-49836	29	16	the	the	DET
cjfa-49836	29	17	business	business	NOUN
cjfa-49836	29	18	.	.	PUNCT
cjfa-49836	30	1	it	it	PRON
cjfa-49836	30	2	is	be	AUX
cjfa-49836	30	3	also	also	ADV
cjfa-49836	30	4	a	a	DET
cjfa-49836	30	5	strategy	strategy	NOUN
cjfa-49836	30	6	or	or	CCONJ
cjfa-49836	30	7	approach	approach	NOUN
cjfa-49836	30	8	to	to	PART
cjfa-49836	30	9	reduce	reduce	VERB
cjfa-49836	30	10	or	or	CCONJ
cjfa-49836	30	11	simplify	simplify	VERB
cjfa-49836	30	12	tax	tax	NOUN
cjfa-49836	30	13	payments	payment	NOUN
cjfa-49836	30	14	.	.	PUNCT
cjfa-49836	31	1	corporate	corporate	ADJ
cjfa-49836	31	2	tax	tax	NOUN
cjfa-49836	31	3	avoidance	avoidance	NOUN
cjfa-49836	31	4	(	(	PUNCT
cjfa-49836	31	5	cta	cta	PROPN
cjfa-49836	31	6	)	)	PUNCT
cjfa-49836	31	7	comprises	comprise	VERB
cjfa-49836	31	8	both	both	CCONJ
cjfa-49836	31	9	legal	legal	ADJ
cjfa-49836	31	10	and	and	CCONJ
cjfa-49836	31	11	illicit	illicit	ADJ
cjfa-49836	31	12	tax	tax	NOUN
cjfa-49836	31	13	planning	planning	NOUN
cjfa-49836	31	14	and	and	CCONJ
cjfa-49836	31	15	evasion	evasion	NOUN
cjfa-49836	31	16	with	with	ADP
cjfa-49836	31	17	the	the	DET
cjfa-49836	31	18	goal	goal	NOUN
cjfa-49836	31	19	of	of	ADP
cjfa-49836	31	20	lowering	lower	VERB
cjfa-49836	31	21	the	the	DET
cjfa-49836	31	22	company	company	NOUN
cjfa-49836	31	23	tax	tax	NOUN
cjfa-49836	31	24	burden	burden	NOUN
cjfa-49836	31	25	through	through	ADP
cjfa-49836	31	26	investments	investment	NOUN
cjfa-49836	31	27	and	and	CCONJ
cjfa-49836	31	28	business	business	NOUN
cjfa-49836	31	29	activity	activity	NOUN
cjfa-49836	31	30	structuring	structuring	NOUN
cjfa-49836	31	31	that	that	PRON
cjfa-49836	31	32	is	be	AUX
cjfa-49836	31	33	compliant	compliant	ADJ
cjfa-49836	31	34	with	with	ADP
cjfa-49836	31	35	tax	tax	NOUN
cjfa-49836	31	36	rules	rule	NOUN
cjfa-49836	31	37	or	or	CCONJ
cjfa-49836	31	38	that	that	PRON
cjfa-49836	31	39	is	be	AUX
cjfa-49836	31	40	in	in	ADP
cjfa-49836	31	41	contravention	contravention	NOUN
cjfa-49836	31	42	of	of	ADP
cjfa-49836	31	43	tax	tax	NOUN
cjfa-49836	31	44	laws	law	NOUN
cjfa-49836	31	45	and	and	CCONJ
cjfa-49836	31	46	associated	associated	ADJ
cjfa-49836	31	47	regulations	regulation	NOUN
cjfa-49836	31	48	(	(	PUNCT
cjfa-49836	31	49	karmańska	karmańska	NOUN
cjfa-49836	31	50	,	,	PUNCT
cjfa-49836	31	51	2014	2014	NUM
cjfa-49836	31	52	;	;	PUNCT
cjfa-49836	31	53	adegbite	adegbite	PROPN
cjfa-49836	31	54	&	&	CCONJ
cjfa-49836	31	55	shittu	shittu	PROPN
cjfa-49836	31	56	,	,	PUNCT
cjfa-49836	31	57	2017	2017	NUM
cjfa-49836	31	58	;	;	PUNCT
cjfa-49836	31	59	dyreng	dyreng	NOUN
cjfa-49836	31	60	,	,	PUNCT
cjfa-49836	31	61	hanlon	hanlon	NOUN
cjfa-49836	31	62	&	&	CCONJ
cjfa-49836	31	63	maydew	maydew	PROPN
cjfa-49836	31	64	,	,	PUNCT
cjfa-49836	31	65	2010	2010	NUM
cjfa-49836	31	66	;	;	PUNCT
cjfa-49836	31	67	alkausar	alkausar	VERB
cjfa-49836	31	68	,	,	PUNCT
cjfa-49836	31	69	nugroho	nugroho	NOUN
cjfa-49836	31	70	,	,	PUNCT
cjfa-49836	31	71	qomariyah	qomariyah	NOUN
cjfa-49836	31	72	&	&	CCONJ
cjfa-49836	31	73	prasetyo	prasetyo	NOUN
cjfa-49836	31	74	,	,	PUNCT
cjfa-49836	31	75	2023	2023	NUM
cjfa-49836	31	76	;	;	PUNCT
cjfa-49836	31	77	harymawan	harymawan	PROPN
cjfa-49836	31	78	,	,	PUNCT
cjfa-49836	31	79	anridho	anridho	ADJ
cjfa-49836	31	80	,	,	PUNCT
cjfa-49836	31	81	minanurohman	minanurohman	ADJ
cjfa-49836	31	82	,	,	PUNCT
cjfa-49836	31	83	ningsih	ningsih	NOUN
cjfa-49836	31	84	,	,	PUNCT
cjfa-49836	31	85	kamarudin	kamarudin	PROPN
cjfa-49836	31	86	&	&	CCONJ
cjfa-49836	31	87	raharjo	raharjo	PROPN
cjfa-49836	31	88	,	,	PUNCT
cjfa-49836	31	89	2023	2023	NUM
cjfa-49836	31	90	)	)	PUNCT
cjfa-49836	31	91	.	.	PUNCT
cjfa-49836	32	1	the	the	DET
cjfa-49836	32	2	capacity	capacity	NOUN
cjfa-49836	32	3	of	of	ADP
cjfa-49836	32	4	a	a	DET
cjfa-49836	32	5	company	company	NOUN
cjfa-49836	32	6	to	to	PART
cjfa-49836	32	7	control	control	VERB
cjfa-49836	32	8	its	its	PRON
cjfa-49836	32	9	taxable	taxable	ADJ
cjfa-49836	32	10	income	income	NOUN
cjfa-49836	32	11	downward	downward	ADV
cjfa-49836	32	12	through	through	ADP
cjfa-49836	32	13	more	more	ADJ
cjfa-49836	32	14	or	or	CCONJ
cjfa-49836	32	15	less	less	ADV
cjfa-49836	32	16	active	active	ADJ
cjfa-49836	32	17	tax	tax	NOUN
cjfa-49836	32	18	planning	planning	NOUN
cjfa-49836	32	19	efforts	effort	NOUN
cjfa-49836	32	20	is	be	AUX
cjfa-49836	32	21	known	know	VERB
cjfa-49836	32	22	as	as	ADP
cjfa-49836	32	23	tax	tax	NOUN
cjfa-49836	32	24	avoidance	avoidance	NOUN
cjfa-49836	32	25	(	(	PUNCT
cjfa-49836	32	26	osegbue	osegbue	PROPN
cjfa-49836	32	27	,	,	PUNCT
cjfa-49836	32	28	obasi	obasi	NOUN
cjfa-49836	32	29	&	&	CCONJ
cjfa-49836	32	30	nwoye	nwoye	PROPN
cjfa-49836	32	31	,	,	PUNCT
cjfa-49836	32	32	2019	2019	NUM
cjfa-49836	32	33	;	;	PUNCT
cjfa-49836	32	34	maccarthy	maccarthy	ADJ
cjfa-49836	32	35	,	,	PUNCT
cjfa-49836	32	36	2021	2021	NUM
cjfa-49836	32	37	;	;	PUNCT
cjfa-49836	32	38	ojo	ojo	PROPN
cjfa-49836	32	39	&	&	CCONJ
cjfa-49836	32	40	shittu	shittu	ADJ
cjfa-49836	32	41	,	,	PUNCT
cjfa-49836	32	42	2023	2023	NUM
cjfa-49836	32	43	)	)	PUNCT
cjfa-49836	32	44	.	.	PUNCT
cjfa-49836	33	1	tax	tax	NOUN
cjfa-49836	33	2	planning	planning	NOUN
cjfa-49836	33	3	,	,	PUNCT
cjfa-49836	33	4	corporate	corporate	ADJ
cjfa-49836	33	5	tax	tax	NOUN
cjfa-49836	33	6	avoidance	avoidance	NOUN
cjfa-49836	33	7	…	…	PUNCT
cjfa-49836	33	8	9191	9191	NUM
cjfa-49836	33	9	cta	cta	NOUN
cjfa-49836	33	10	lowers	lower	VERB
cjfa-49836	33	11	taxes	taxis	NOUN
cjfa-49836	33	12	that	that	PRON
cjfa-49836	33	13	governments	government	NOUN
cjfa-49836	33	14	may	may	AUX
cjfa-49836	33	15	levy	levy	VERB
cjfa-49836	33	16	to	to	PART
cjfa-49836	33	17	fund	fund	VERB
cjfa-49836	33	18	the	the	DET
cjfa-49836	33	19	economic	economic	ADJ
cjfa-49836	33	20	and	and	CCONJ
cjfa-49836	33	21	social	social	ADJ
cjfa-49836	33	22	advancement	advancement	NOUN
cjfa-49836	33	23	of	of	ADP
cjfa-49836	33	24	their	their	PRON
cjfa-49836	33	25	nations	nation	NOUN
cjfa-49836	33	26	.	.	PUNCT
cjfa-49836	34	1	governments	government	NOUN
cjfa-49836	34	2	,	,	PUNCT
cjfa-49836	34	3	legislators	legislator	NOUN
cjfa-49836	34	4	,	,	PUNCT
cjfa-49836	34	5	and	and	CCONJ
cjfa-49836	34	6	other	other	ADJ
cjfa-49836	34	7	stakeholders	stakeholder	NOUN
cjfa-49836	34	8	are	be	AUX
cjfa-49836	34	9	eager	eager	ADJ
cjfa-49836	34	10	to	to	PART
cjfa-49836	34	11	comprehend	comprehend	VERB
cjfa-49836	34	12	the	the	DET
cjfa-49836	34	13	variables	variable	NOUN
cjfa-49836	34	14	influencing	influence	VERB
cjfa-49836	34	15	the	the	DET
cjfa-49836	34	16	amount	amount	NOUN
cjfa-49836	34	17	of	of	ADP
cjfa-49836	34	18	tax	tax	NOUN
cjfa-49836	34	19	evasion	evasion	NOUN
cjfa-49836	34	20	because	because	SCONJ
cjfa-49836	34	21	of	of	ADP
cjfa-49836	34	22	this	this	PRON
cjfa-49836	34	23	(	(	PUNCT
cjfa-49836	34	24	kimea	kimea	PROPN
cjfa-49836	34	25	,	,	PUNCT
cjfa-49836	34	26	mkhize	mkhize	PROPN
cjfa-49836	34	27	&	&	CCONJ
cjfa-49836	34	28	maama	maama	PROPN
cjfa-49836	34	29	,	,	PUNCT
cjfa-49836	34	30	2023	2023	NUM
cjfa-49836	34	31	)	)	PUNCT
cjfa-49836	34	32	.	.	PUNCT
cjfa-49836	35	1	the	the	DET
cjfa-49836	35	2	reported	report	VERB
cjfa-49836	35	3	accounting	accounting	NOUN
cjfa-49836	35	4	figures	figure	NOUN
cjfa-49836	35	5	and	and	CCONJ
cjfa-49836	35	6	earnings	earning	NOUN
cjfa-49836	35	7	information	information	NOUN
cjfa-49836	35	8	offer	offer	VERB
cjfa-49836	35	9	the	the	DET
cjfa-49836	35	10	most	most	ADV
cjfa-49836	35	11	trustworthy	trustworthy	ADJ
cjfa-49836	35	12	data	datum	NOUN
cjfa-49836	35	13	for	for	ADP
cjfa-49836	35	14	readers	reader	NOUN
cjfa-49836	35	15	of	of	ADP
cjfa-49836	35	16	financial	financial	ADJ
cjfa-49836	35	17	statements	statement	NOUN
cjfa-49836	35	18	to	to	PART
cjfa-49836	35	19	evaluate	evaluate	VERB
cjfa-49836	35	20	the	the	DET
cjfa-49836	35	21	overall	overall	ADJ
cjfa-49836	35	22	financial	financial	ADJ
cjfa-49836	35	23	status	status	NOUN
cjfa-49836	35	24	and	and	CCONJ
cjfa-49836	35	25	performance	performance	NOUN
cjfa-49836	35	26	of	of	ADP
cjfa-49836	35	27	the	the	DET
cjfa-49836	35	28	reporting	reporting	NOUN
cjfa-49836	35	29	entities	entity	NOUN
cjfa-49836	35	30	.	.	PUNCT
cjfa-49836	36	1	the	the	DET
cjfa-49836	36	2	audited	audit	VERB
cjfa-49836	36	3	earnings	earning	NOUN
cjfa-49836	36	4	data	datum	NOUN
cjfa-49836	36	5	and	and	CCONJ
cjfa-49836	36	6	disclosures	disclosure	NOUN
cjfa-49836	36	7	serve	serve	VERB
cjfa-49836	36	8	as	as	ADP
cjfa-49836	36	9	the	the	DET
cjfa-49836	36	10	foundation	foundation	NOUN
cjfa-49836	36	11	for	for	ADP
cjfa-49836	36	12	all	all	DET
cjfa-49836	36	13	stakeholders	stakeholder	NOUN
cjfa-49836	36	14	’	'	PUNCT
cjfa-49836	36	15	business	business	NOUN
cjfa-49836	36	16	and	and	CCONJ
cjfa-49836	36	17	investment	investment	NOUN
cjfa-49836	36	18	decisions	decision	NOUN
cjfa-49836	36	19	,	,	PUNCT
cjfa-49836	36	20	but	but	CCONJ
cjfa-49836	36	21	investors	investor	NOUN
cjfa-49836	36	22	and	and	CCONJ
cjfa-49836	36	23	regulators	regulator	NOUN
cjfa-49836	36	24	in	in	ADP
cjfa-49836	36	25	particular	particular	ADJ
cjfa-49836	36	26	rely	rely	VERB
cjfa-49836	36	27	heavily	heavily	ADV
cjfa-49836	36	28	on	on	ADP
cjfa-49836	36	29	them	they	PRON
cjfa-49836	36	30	.	.	PUNCT
cjfa-49836	37	1	therefore	therefore	ADV
cjfa-49836	37	2	,	,	PUNCT
cjfa-49836	37	3	readers	reader	NOUN
cjfa-49836	37	4	of	of	ADP
cjfa-49836	37	5	financial	financial	ADJ
cjfa-49836	37	6	statements	statement	NOUN
cjfa-49836	37	7	deserve	deserve	VERB
cjfa-49836	37	8	to	to	PART
cjfa-49836	37	9	be	be	AUX
cjfa-49836	37	10	guaranteed	guarantee	VERB
cjfa-49836	37	11	to	to	PART
cjfa-49836	37	12	receive	receive	VERB
cjfa-49836	37	13	trustworthy	trustworthy	ADJ
cjfa-49836	37	14	and	and	CCONJ
cjfa-49836	37	15	high	high	ADJ
cjfa-49836	37	16	-	-	PUNCT
cjfa-49836	37	17	quality	quality	NOUN
cjfa-49836	37	18	earnings	earning	NOUN
cjfa-49836	37	19	information	information	NOUN
cjfa-49836	37	20	that	that	PRON
cjfa-49836	37	21	accurately	accurately	ADV
cjfa-49836	37	22	depicts	depict	VERB
cjfa-49836	37	23	the	the	DET
cjfa-49836	37	24	financial	financial	ADJ
cjfa-49836	37	25	position	position	NOUN
cjfa-49836	37	26	of	of	ADP
cjfa-49836	37	27	the	the	DET
cjfa-49836	37	28	company	company	NOUN
cjfa-49836	37	29	’s	’s	PART
cjfa-49836	37	30	operations	operation	NOUN
cjfa-49836	37	31	.	.	PUNCT
cjfa-49836	38	1	there	there	PRON
cjfa-49836	38	2	is	be	VERB
cjfa-49836	38	3	no	no	DET
cjfa-49836	38	4	guarantee	guarantee	NOUN
cjfa-49836	38	5	that	that	SCONJ
cjfa-49836	38	6	there	there	PRON
cjfa-49836	38	7	will	will	AUX
cjfa-49836	38	8	never	never	ADV
cjfa-49836	38	9	be	be	AUX
cjfa-49836	38	10	financial	financial	ADJ
cjfa-49836	38	11	statement	statement	NOUN
cjfa-49836	38	12	manipulation	manipulation	NOUN
cjfa-49836	38	13	,	,	PUNCT
cjfa-49836	38	14	not	not	PART
cjfa-49836	38	15	even	even	ADV
cjfa-49836	38	16	with	with	ADP
cjfa-49836	38	17	audited	audit	VERB
cjfa-49836	38	18	financial	financial	ADJ
cjfa-49836	38	19	statements	statement	NOUN
cjfa-49836	38	20	.	.	PUNCT
cjfa-49836	39	1	earnings	earning	NOUN
cjfa-49836	39	2	management	management	NOUN
cjfa-49836	39	3	(	(	PUNCT
cjfa-49836	39	4	em	em	PRON
cjfa-49836	39	5	)	)	PUNCT
cjfa-49836	39	6	is	be	AUX
cjfa-49836	39	7	the	the	DET
cjfa-49836	39	8	practice	practice	NOUN
cjfa-49836	39	9	of	of	ADP
cjfa-49836	39	10	modifying	modify	VERB
cjfa-49836	39	11	reported	report	VERB
cjfa-49836	39	12	results	result	NOUN
cjfa-49836	39	13	to	to	PART
cjfa-49836	39	14	meet	meet	VERB
cjfa-49836	39	15	pre	pre	ADJ
cjfa-49836	39	16	-	-	ADJ
cjfa-49836	39	17	determined	determined	ADJ
cjfa-49836	39	18	goals	goal	NOUN
cjfa-49836	39	19	.	.	PUNCT
cjfa-49836	40	1	business	business	NOUN
cjfa-49836	40	2	managers	manager	NOUN
cjfa-49836	40	3	are	be	AUX
cjfa-49836	40	4	required	require	VERB
cjfa-49836	40	5	,	,	PUNCT
cjfa-49836	40	6	under	under	ADP
cjfa-49836	40	7	a	a	DET
cjfa-49836	40	8	number	number	NOUN
cjfa-49836	40	9	of	of	ADP
cjfa-49836	40	10	accounting	accounting	NOUN
cjfa-49836	40	11	policies	policy	NOUN
cjfa-49836	40	12	and	and	CCONJ
cjfa-49836	40	13	principles	principle	NOUN
cjfa-49836	40	14	,	,	PUNCT
cjfa-49836	40	15	to	to	PART
cjfa-49836	40	16	make	make	VERB
cjfa-49836	40	17	choices	choice	NOUN
cjfa-49836	40	18	with	with	ADP
cjfa-49836	40	19	this	this	PRON
cjfa-49836	40	20	in	in	ADP
cjfa-49836	40	21	mind	mind	NOUN
cjfa-49836	40	22	.	.	PUNCT
cjfa-49836	41	1	as	as	ADP
cjfa-49836	41	2	a	a	DET
cjfa-49836	41	3	result	result	NOUN
cjfa-49836	41	4	,	,	PUNCT
cjfa-49836	41	5	em	em	PRON
cjfa-49836	41	6	keeps	keep	VERB
cjfa-49836	41	7	an	an	DET
cjfa-49836	41	8	eye	eye	NOUN
cjfa-49836	41	9	on	on	ADP
cjfa-49836	41	10	how	how	SCONJ
cjfa-49836	41	11	accounting	accounting	NOUN
cjfa-49836	41	12	principles	principle	NOUN
cjfa-49836	41	13	might	might	AUX
cjfa-49836	41	14	be	be	AUX
cjfa-49836	41	15	applied	apply	VERB
cjfa-49836	41	16	and	and	CCONJ
cjfa-49836	41	17	financial	financial	ADJ
cjfa-49836	41	18	statements	statement	NOUN
cjfa-49836	41	19	can	can	AUX
cjfa-49836	41	20	be	be	AUX
cjfa-49836	41	21	generated	generate	VERB
cjfa-49836	41	22	to	to	PART
cjfa-49836	41	23	boost	boost	VERB
cjfa-49836	41	24	or	or	CCONJ
cjfa-49836	41	25	decrease	decrease	VERB
cjfa-49836	41	26	firm	firm	ADJ
cjfa-49836	41	27	income	income	NOUN
cjfa-49836	41	28	(	(	PUNCT
cjfa-49836	41	29	vagner	vagner	NOUN
cjfa-49836	41	30	,	,	PUNCT
cjfa-49836	41	31	valaskova	valaskova	NOUN
cjfa-49836	41	32	,	,	PUNCT
cjfa-49836	41	33	durana	durana	PROPN
cjfa-49836	41	34	&	&	CCONJ
cjfa-49836	41	35	lazaroiu	lazaroiu	NOUN
cjfa-49836	41	36	,	,	PUNCT
cjfa-49836	41	37	2021	2021	NUM
cjfa-49836	41	38	;	;	PUNCT
cjfa-49836	41	39	shittu	shittu	ADJ
cjfa-49836	41	40	,	,	PUNCT
cjfa-49836	41	41	alagbe	alagbe	NOUN
cjfa-49836	41	42	,	,	PUNCT
cjfa-49836	41	43	oke	oke	PROPN
cjfa-49836	41	44	&	&	CCONJ
cjfa-49836	41	45	fadipe	fadipe	PROPN
cjfa-49836	41	46	,	,	PUNCT
cjfa-49836	41	47	2023	2023	NUM
cjfa-49836	41	48	)	)	PUNCT
cjfa-49836	41	49	.	.	PUNCT
cjfa-49836	42	1	em	em	PRON
cjfa-49836	42	2	is	be	AUX
cjfa-49836	42	3	an	an	DET
cjfa-49836	42	4	attempt	attempt	NOUN
cjfa-49836	42	5	by	by	ADP
cjfa-49836	42	6	management	management	NOUN
cjfa-49836	42	7	to	to	PART
cjfa-49836	42	8	sway	sway	VERB
cjfa-49836	42	9	the	the	DET
cjfa-49836	42	10	information	information	NOUN
cjfa-49836	42	11	in	in	ADP
cjfa-49836	42	12	financial	financial	ADJ
cjfa-49836	42	13	statements	statement	NOUN
cjfa-49836	42	14	or	or	CCONJ
cjfa-49836	42	15	interfere	interfere	VERB
cjfa-49836	42	16	by	by	ADP
cjfa-49836	42	17	deceiving	deceive	VERB
cjfa-49836	42	18	stakeholders	stakeholder	NOUN
cjfa-49836	42	19	who	who	PRON
cjfa-49836	42	20	are	be	AUX
cjfa-49836	42	21	interested	interested	ADJ
cjfa-49836	42	22	in	in	ADP
cjfa-49836	42	23	learning	learn	VERB
cjfa-49836	42	24	about	about	ADP
cjfa-49836	42	25	the	the	DET
cjfa-49836	42	26	performance	performance	NOUN
cjfa-49836	42	27	and	and	CCONJ
cjfa-49836	42	28	state	state	NOUN
cjfa-49836	42	29	of	of	ADP
cjfa-49836	42	30	the	the	DET
cjfa-49836	42	31	company	company	NOUN
cjfa-49836	42	32	.	.	PUNCT
cjfa-49836	43	1	the	the	DET
cjfa-49836	43	2	trustworthiness	trustworthiness	NOUN
cjfa-49836	43	3	of	of	ADP
cjfa-49836	43	4	the	the	DET
cjfa-49836	43	5	financial	financial	ADJ
cjfa-49836	43	6	statements	statement	NOUN
cjfa-49836	43	7	and	and	CCONJ
cjfa-49836	43	8	the	the	DET
cjfa-49836	43	9	bias	bias	NOUN
cjfa-49836	43	10	in	in	ADP
cjfa-49836	43	11	the	the	DET
cjfa-49836	43	12	financial	financial	ADJ
cjfa-49836	43	13	statements	statement	NOUN
cjfa-49836	43	14	are	be	AUX
cjfa-49836	43	15	both	both	PRON
cjfa-49836	43	16	impacted	impact	VERB
cjfa-49836	43	17	by	by	ADP
cjfa-49836	43	18	em	em	PRON
cjfa-49836	43	19	(	(	PUNCT
cjfa-49836	43	20	oskouei	oskouei	PROPN
cjfa-49836	43	21	&	&	CCONJ
cjfa-49836	43	22	sureshjani	sureshjani	PROPN
cjfa-49836	43	23	,	,	PUNCT
cjfa-49836	43	24	2021	2021	NUM
cjfa-49836	43	25	;	;	PUNCT
cjfa-49836	43	26	abubakar	abubakar	PROPN
cjfa-49836	43	27	,	,	PUNCT
cjfa-49836	43	28	mansor	mansor	PROPN
cjfa-49836	43	29	&	&	CCONJ
cjfa-49836	43	30	wan	wan	PROPN
cjfa-49836	43	31	-	-	PUNCT
cjfa-49836	43	32	mohamad	mohamad	PROPN
cjfa-49836	43	33	,	,	PUNCT
cjfa-49836	43	34	2021	2021	NUM
cjfa-49836	43	35	;	;	PUNCT
cjfa-49836	43	36	shittu	shittu	ADJ
cjfa-49836	43	37	,	,	PUNCT
cjfa-49836	43	38	onifade	onifade	ADJ
cjfa-49836	43	39	,	,	PUNCT
cjfa-49836	43	40	aminu	aminu	PROPN
cjfa-49836	43	41	&	&	CCONJ
cjfa-49836	43	42	ajibola	ajibola	PROPN
cjfa-49836	43	43	,	,	PUNCT
cjfa-49836	43	44	2023	2023	NUM
cjfa-49836	43	45	)	)	PUNCT
cjfa-49836	43	46	.	.	PUNCT
cjfa-49836	44	1	according	accord	VERB
cjfa-49836	44	2	to	to	ADP
cjfa-49836	44	3	le	le	X
cjfa-49836	44	4	,	,	PUNCT
cjfa-49836	44	5	ha	ha	INTJ
cjfa-49836	44	6	,	,	PUNCT
cjfa-49836	44	7	nguyen	nguyen	NOUN
cjfa-49836	44	8	and	and	CCONJ
cjfa-49836	44	9	doan	doan	NOUN
cjfa-49836	44	10	(	(	PUNCT
cjfa-49836	44	11	2023	2023	NUM
cjfa-49836	44	12	)	)	PUNCT
cjfa-49836	44	13	,	,	PUNCT
cjfa-49836	44	14	in	in	ADP
cjfa-49836	44	15	order	order	NOUN
cjfa-49836	44	16	to	to	PART
cjfa-49836	44	17	accomplish	accomplish	VERB
cjfa-49836	44	18	goals	goal	NOUN
cjfa-49836	44	19	or	or	CCONJ
cjfa-49836	44	20	project	project	VERB
cjfa-49836	44	21	a	a	DET
cjfa-49836	44	22	positive	positive	ADJ
cjfa-49836	44	23	financial	financial	ADJ
cjfa-49836	44	24	image	image	NOUN
cjfa-49836	44	25	,	,	PUNCT
cjfa-49836	44	26	em	em	PRON
cjfa-49836	44	27	may	may	AUX
cjfa-49836	44	28	alter	alter	VERB
cjfa-49836	44	29	financial	financial	ADJ
cjfa-49836	44	30	accounts	account	NOUN
cjfa-49836	44	31	,	,	PUNCT
cjfa-49836	44	32	which	which	PRON
cjfa-49836	44	33	could	could	AUX
cjfa-49836	44	34	have	have	VERB
cjfa-49836	44	35	an	an	DET
cjfa-49836	44	36	impact	impact	NOUN
cjfa-49836	44	37	on	on	ADP
cjfa-49836	44	38	contractual	contractual	ADJ
cjfa-49836	44	39	obligations	obligation	NOUN
cjfa-49836	44	40	such	such	ADJ
cjfa-49836	44	41	as	as	ADP
cjfa-49836	44	42	the	the	DET
cjfa-49836	44	43	payment	payment	NOUN
cjfa-49836	44	44	of	of	ADP
cjfa-49836	44	45	taxes	taxis	NOUN
cjfa-49836	44	46	.	.	PUNCT
cjfa-49836	45	1	managers	manager	NOUN
cjfa-49836	45	2	perform	perform	VERB
cjfa-49836	45	3	em	em	PRON
cjfa-49836	45	4	by	by	ADP
cjfa-49836	45	5	utilizing	utilize	VERB
cjfa-49836	45	6	three	three	NUM
cjfa-49836	45	7	techniques	technique	NOUN
cjfa-49836	45	8	.	.	PUNCT
cjfa-49836	46	1	the	the	DET
cjfa-49836	46	2	first	first	ADJ
cjfa-49836	46	3	one	one	NOUN
cjfa-49836	46	4	is	be	AUX
cjfa-49836	46	5	accruals	accrual	NOUN
cjfa-49836	46	6	em	em	PRON
cjfa-49836	46	7	,	,	PUNCT
cjfa-49836	46	8	when	when	SCONJ
cjfa-49836	46	9	management	management	NOUN
cjfa-49836	46	10	changes	change	VERB
cjfa-49836	46	11	accounting	accounting	NOUN
cjfa-49836	46	12	rules	rule	NOUN
cjfa-49836	46	13	and	and	CCONJ
cjfa-49836	46	14	profit	profit	NOUN
cjfa-49836	46	15	projections	projection	NOUN
cjfa-49836	46	16	.	.	PUNCT
cjfa-49836	47	1	discretionary	discretionary	ADJ
cjfa-49836	47	2	accrual	accrual	ADJ
cjfa-49836	47	3	is	be	AUX
cjfa-49836	47	4	among	among	ADP
cjfa-49836	47	5	the	the	DET
cjfa-49836	47	6	factors	factor	NOUN
cjfa-49836	47	7	that	that	PRON
cjfa-49836	47	8	determine	determine	VERB
cjfa-49836	47	9	companies	company	NOUN
cjfa-49836	47	10	’	’	PART
cjfa-49836	47	11	managers	manager	NOUN
cjfa-49836	47	12	ability	ability	NOUN
cjfa-49836	47	13	to	to	PART
cjfa-49836	47	14	perform	perform	VERB
cjfa-49836	47	15	tax	tax	NOUN
cjfa-49836	47	16	planning	planning	NOUN
cjfa-49836	47	17	.	.	PUNCT
cjfa-49836	48	1	real	real	ADJ
cjfa-49836	48	2	earnings	earning	NOUN
cjfa-49836	48	3	management	management	NOUN
cjfa-49836	48	4	(	(	PUNCT
cjfa-49836	48	5	rem	rem	NOUN
cjfa-49836	48	6	)	)	PUNCT
cjfa-49836	48	7	is	be	AUX
cjfa-49836	48	8	the	the	DET
cjfa-49836	48	9	second	second	ADJ
cjfa-49836	48	10	technique	technique	NOUN
cjfa-49836	48	11	that	that	PRON
cjfa-49836	48	12	deviates	deviate	VERB
cjfa-49836	48	13	from	from	ADP
cjfa-49836	48	14	standard	standard	ADJ
cjfa-49836	48	15	company	company	NOUN
cjfa-49836	48	16	practices	practice	NOUN
cjfa-49836	48	17	in	in	ADP
cjfa-49836	48	18	order	order	NOUN
cjfa-49836	48	19	to	to	PART
cjfa-49836	48	20	change	change	VERB
cjfa-49836	48	21	earnings	earning	NOUN
cjfa-49836	48	22	figures	figure	NOUN
cjfa-49836	48	23	.	.	PUNCT
cjfa-49836	49	1	to	to	PART
cjfa-49836	49	2	increase	increase	VERB
cjfa-49836	49	3	core	core	NOUN
cjfa-49836	49	4	profitability	profitability	NOUN
cjfa-49836	49	5	,	,	PUNCT
cjfa-49836	49	6	the	the	DET
cjfa-49836	49	7	third	third	ADJ
cjfa-49836	49	8	technique	technique	NOUN
cjfa-49836	49	9	,	,	PUNCT
cjfa-49836	49	10	known	know	VERB
cjfa-49836	49	11	as	as	ADP
cjfa-49836	49	12	classification	classification	NOUN
cjfa-49836	49	13	shifting	shifting	NOUN
cjfa-49836	49	14	,	,	PUNCT
cjfa-49836	49	15	entails	entail	VERB
cjfa-49836	49	16	relocating	relocate	VERB
cjfa-49836	49	17	core	core	NOUN
cjfa-49836	49	18	expenses	expense	NOUN
cjfa-49836	49	19	to	to	ADP
cjfa-49836	49	20	special	special	ADJ
cjfa-49836	49	21	items	item	NOUN
cjfa-49836	49	22	on	on	ADP
cjfa-49836	49	23	the	the	DET
cjfa-49836	49	24	income	income	NOUN
cjfa-49836	49	25	statement	statement	NOUN
cjfa-49836	49	26	(	(	PUNCT
cjfa-49836	49	27	shittu	shittu	PROPN
cjfa-49836	49	28	&	&	CCONJ
cjfa-49836	49	29	amao	amao	ADJ
cjfa-49836	49	30	,	,	PUNCT
cjfa-49836	49	31	2022	2022	NUM
cjfa-49836	49	32	;	;	PUNCT
cjfa-49836	49	33	shittu	shittu	ADJ
cjfa-49836	49	34	,	,	PUNCT
cjfa-49836	49	35	onifade	onifade	ADJ
cjfa-49836	49	36	,	,	PUNCT
cjfa-49836	49	37	ajibola	ajibola	PROPN
cjfa-49836	49	38	&	&	CCONJ
cjfa-49836	49	39	aminu	aminu	PROPN
cjfa-49836	49	40	,	,	PUNCT
cjfa-49836	49	41	2023	2023	NUM
cjfa-49836	49	42	)	)	PUNCT
cjfa-49836	49	43	.	.	PUNCT
cjfa-49836	50	1	because	because	SCONJ
cjfa-49836	50	2	rem	rem	NOUN
cjfa-49836	50	3	has	have	VERB
cjfa-49836	50	4	a	a	DET
cjfa-49836	50	5	direct	direct	ADJ
cjfa-49836	50	6	impact	impact	NOUN
cjfa-49836	50	7	on	on	ADP
cjfa-49836	50	8	the	the	DET
cjfa-49836	50	9	company	company	NOUN
cjfa-49836	50	10	’s	’s	PART
cjfa-49836	50	11	current	current	ADJ
cjfa-49836	50	12	and	and	CCONJ
cjfa-49836	50	13	future	future	ADJ
cjfa-49836	50	14	cash	cash	NOUN
cjfa-49836	50	15	flows	flow	NOUN
cjfa-49836	50	16	,	,	PUNCT
cjfa-49836	50	17	it	it	PRON
cjfa-49836	50	18	is	be	AUX
cjfa-49836	50	19	the	the	DET
cjfa-49836	50	20	subject	subject	NOUN
cjfa-49836	50	21	of	of	ADP
cjfa-49836	50	22	this	this	DET
cjfa-49836	50	23	study	study	NOUN
cjfa-49836	50	24	.	.	PUNCT
cjfa-49836	51	1	for	for	ADP
cjfa-49836	51	2	in	in	ADP
cjfa-49836	51	3	s.	s.	PROPN
cjfa-49836	51	4	a.	a.	PROPN
cjfa-49836	51	5	shittu	shittu	PROPN
cjfa-49836	51	6	,	,	PUNCT
cjfa-49836	51	7	e.	e.	PROPN
cjfa-49836	51	8	a.	a.	PROPN
cjfa-49836	51	9	alagbe	alagbe	PROPN
cjfa-49836	51	10	,	,	PUNCT
cjfa-49836	51	11	o.	o.	PROPN
cjfa-49836	51	12	r.	r.	PROPN
cjfa-49836	51	13	jimoh9292	jimoh9292	PROPN
cjfa-49836	51	14	stance	stance	NOUN
cjfa-49836	51	15	,	,	PUNCT
cjfa-49836	51	16	cutting	cut	VERB
cjfa-49836	51	17	back	back	ADP
cjfa-49836	51	18	on	on	ADP
cjfa-49836	51	19	discretionary	discretionary	ADJ
cjfa-49836	51	20	spending	spending	NOUN
cjfa-49836	51	21	and	and	CCONJ
cjfa-49836	51	22	lowering	lower	VERB
cjfa-49836	51	23	prices	price	NOUN
cjfa-49836	51	24	to	to	PART
cjfa-49836	51	25	increase	increase	VERB
cjfa-49836	51	26	sales	sale	NOUN
cjfa-49836	51	27	managers	manager	NOUN
cjfa-49836	51	28	might	might	AUX
cjfa-49836	51	29	and	and	CCONJ
cjfa-49836	51	30	reduce	reduce	VERB
cjfa-49836	51	31	income	income	NOUN
cjfa-49836	51	32	statement	statement	NOUN
cjfa-49836	51	33	costs	cost	NOUN
cjfa-49836	51	34	that	that	PRON
cjfa-49836	51	35	affect	affect	VERB
cjfa-49836	51	36	how	how	SCONJ
cjfa-49836	51	37	taxes	taxis	NOUN
cjfa-49836	51	38	are	be	AUX
cjfa-49836	51	39	calculated	calculate	VERB
cjfa-49836	51	40	during	during	ADP
cjfa-49836	51	41	a	a	DET
cjfa-49836	51	42	particular	particular	ADJ
cjfa-49836	51	43	period	period	NOUN
cjfa-49836	51	44	.	.	PUNCT
cjfa-49836	52	1	tax	tax	NOUN
cjfa-49836	52	2	planning	planning	NOUN
cjfa-49836	52	3	,	,	PUNCT
cjfa-49836	52	4	cta	cta	PROPN
cjfa-49836	52	5	,	,	PUNCT
cjfa-49836	52	6	and	and	CCONJ
cjfa-49836	52	7	rem	rem	PRON
cjfa-49836	52	8	have	have	AUX
cjfa-49836	52	9	garnered	garner	VERB
cjfa-49836	52	10	significant	significant	ADJ
cjfa-49836	52	11	attention	attention	NOUN
cjfa-49836	52	12	in	in	ADP
cjfa-49836	52	13	the	the	DET
cjfa-49836	52	14	fields	field	NOUN
cjfa-49836	52	15	of	of	ADP
cjfa-49836	52	16	accounting	accounting	NOUN
cjfa-49836	52	17	and	and	CCONJ
cjfa-49836	52	18	finance	finance	NOUN
cjfa-49836	52	19	.	.	PUNCT
cjfa-49836	53	1	tax	tax	NOUN
cjfa-49836	53	2	planning	planning	NOUN
cjfa-49836	53	3	uses	use	VERB
cjfa-49836	53	4	legal	legal	ADJ
cjfa-49836	53	5	strategies	strategy	NOUN
cjfa-49836	53	6	to	to	PART
cjfa-49836	53	7	reduce	reduce	VERB
cjfa-49836	53	8	how	how	SCONJ
cjfa-49836	53	9	much	much	ADJ
cjfa-49836	53	10	tax	tax	NOUN
cjfa-49836	53	11	a	a	DET
cjfa-49836	53	12	corporation	corporation	NOUN
cjfa-49836	53	13	has	have	VERB
cjfa-49836	53	14	to	to	PART
cjfa-49836	53	15	pay	pay	VERB
cjfa-49836	53	16	;	;	PUNCT
cjfa-49836	53	17	cta	cta	PROPN
cjfa-49836	53	18	involves	involve	VERB
cjfa-49836	53	19	the	the	DET
cjfa-49836	53	20	use	use	NOUN
cjfa-49836	53	21	of	of	ADP
cjfa-49836	53	22	legal	legal	ADJ
cjfa-49836	53	23	means	mean	NOUN
cjfa-49836	53	24	to	to	PART
cjfa-49836	53	25	reduce	reduce	VERB
cjfa-49836	53	26	tax	tax	NOUN
cjfa-49836	53	27	liabilities	liability	NOUN
cjfa-49836	53	28	;	;	PUNCT
cjfa-49836	53	29	and	and	CCONJ
cjfa-49836	53	30	rem	rem	NOUN
cjfa-49836	53	31	refers	refer	VERB
cjfa-49836	53	32	to	to	ADP
cjfa-49836	53	33	the	the	DET
cjfa-49836	53	34	manipulation	manipulation	NOUN
cjfa-49836	53	35	of	of	ADP
cjfa-49836	53	36	financial	financial	ADJ
cjfa-49836	53	37	statements	statement	NOUN
cjfa-49836	53	38	to	to	PART
cjfa-49836	53	39	achieve	achieve	VERB
cjfa-49836	53	40	a	a	DET
cjfa-49836	53	41	desired	desire	VERB
cjfa-49836	53	42	earnings	earning	NOUN
cjfa-49836	53	43	outcome	outcome	NOUN
cjfa-49836	53	44	.	.	PUNCT
cjfa-49836	54	1	the	the	DET
cjfa-49836	54	2	relationship	relationship	NOUN
cjfa-49836	54	3	between	between	ADP
cjfa-49836	54	4	tax	tax	NOUN
cjfa-49836	54	5	planning	planning	NOUN
cjfa-49836	54	6	and	and	CCONJ
cjfa-49836	54	7	rem	rem	NOUN
cjfa-49836	54	8	is	be	AUX
cjfa-49836	54	9	complex	complex	ADJ
cjfa-49836	54	10	and	and	CCONJ
cjfa-49836	54	11	has	have	AUX
cjfa-49836	54	12	been	be	AUX
cjfa-49836	54	13	the	the	DET
cjfa-49836	54	14	subject	subject	NOUN
cjfa-49836	54	15	of	of	ADP
cjfa-49836	54	16	extensive	extensive	ADJ
cjfa-49836	54	17	research	research	NOUN
cjfa-49836	54	18	in	in	ADP
cjfa-49836	54	19	the	the	DET
cjfa-49836	54	20	field	field	NOUN
cjfa-49836	54	21	of	of	ADP
cjfa-49836	54	22	accounting	accounting	NOUN
cjfa-49836	54	23	.	.	PUNCT
cjfa-49836	55	1	previous	previous	ADJ
cjfa-49836	55	2	studies	study	NOUN
cjfa-49836	55	3	have	have	AUX
cjfa-49836	55	4	come	come	VERB
cjfa-49836	55	5	up	up	ADP
cjfa-49836	55	6	with	with	ADP
cjfa-49836	55	7	different	different	ADJ
cjfa-49836	55	8	results	result	NOUN
cjfa-49836	55	9	(	(	PUNCT
cjfa-49836	55	10	firmansyah	firmansyah	NOUN
cjfa-49836	55	11	&	&	CCONJ
cjfa-49836	55	12	febriyanto	febriyanto	PROPN
cjfa-49836	55	13	,	,	PUNCT
cjfa-49836	55	14	2018	2018	NUM
cjfa-49836	55	15	;	;	PUNCT
cjfa-49836	55	16	rani	rani	NOUN
cjfa-49836	55	17	,	,	PUNCT
cjfa-49836	55	18	susetyo	susetyo	NOUN
cjfa-49836	55	19	&	&	CCONJ
cjfa-49836	55	20	fuadah	fuadah	PROPN
cjfa-49836	55	21	,	,	PUNCT
cjfa-49836	55	22	2018	2018	NUM
cjfa-49836	55	23	;	;	PUNCT
cjfa-49836	55	24	pratiwi	pratiwi	NOUN
cjfa-49836	55	25	&	&	CCONJ
cjfa-49836	55	26	siregar	siregar	NOUN
cjfa-49836	55	27	,	,	PUNCT
cjfa-49836	55	28	2019	2019	NUM
cjfa-49836	55	29	;	;	PUNCT
cjfa-49836	55	30	kałdoński	kałdoński	PROPN
cjfa-49836	55	31	&	&	CCONJ
cjfa-49836	55	32	jewartowski	jewartowski	PROPN
cjfa-49836	55	33	,	,	PUNCT
cjfa-49836	55	34	2020	2020	NUM
cjfa-49836	55	35	)	)	PUNCT
cjfa-49836	55	36	.	.	PUNCT
cjfa-49836	56	1	none	none	NOUN
cjfa-49836	56	2	of	of	ADP
cjfa-49836	56	3	these	these	DET
cjfa-49836	56	4	studies	study	NOUN
cjfa-49836	56	5	focused	focus	VERB
cjfa-49836	56	6	on	on	ADP
cjfa-49836	56	7	tax	tax	NOUN
cjfa-49836	56	8	planning	planning	NOUN
cjfa-49836	56	9	and	and	CCONJ
cjfa-49836	56	10	rem	rem	X
cjfa-49836	56	11	in	in	ADP
cjfa-49836	56	12	nigeria	nigeria	PROPN
cjfa-49836	56	13	.	.	PUNCT
cjfa-49836	57	1	tanko	tanko	PROPN
cjfa-49836	57	2	(	(	PUNCT
cjfa-49836	57	3	2023	2023	NUM
cjfa-49836	57	4	)	)	PUNCT
cjfa-49836	57	5	,	,	PUNCT
cjfa-49836	57	6	which	which	PRON
cjfa-49836	57	7	used	use	VERB
cjfa-49836	57	8	rem	rem	PUNCT
cjfa-49836	57	9	as	as	ADP
cjfa-49836	57	10	a	a	DET
cjfa-49836	57	11	moderating	moderate	VERB
cjfa-49836	57	12	variable	variable	NOUN
cjfa-49836	57	13	in	in	ADP
cjfa-49836	57	14	nigeria	nigeria	PROPN
cjfa-49836	57	15	,	,	PUNCT
cjfa-49836	57	16	was	be	AUX
cjfa-49836	57	17	based	base	VERB
cjfa-49836	57	18	on	on	ADP
cjfa-49836	57	19	manufacturing	manufacture	VERB
cjfa-49836	57	20	firms	firm	NOUN
cjfa-49836	57	21	only	only	ADV
cjfa-49836	57	22	.	.	PUNCT
cjfa-49836	58	1	the	the	DET
cjfa-49836	58	2	influence	influence	NOUN
cjfa-49836	58	3	of	of	ADP
cjfa-49836	58	4	tax	tax	NOUN
cjfa-49836	58	5	planning	planning	NOUN
cjfa-49836	58	6	and	and	CCONJ
cjfa-49836	58	7	cta	cta	PROPN
cjfa-49836	58	8	on	on	ADP
cjfa-49836	58	9	rem	rem	X
cjfa-49836	58	10	in	in	ADP
cjfa-49836	58	11	nigeria	nigeria	PROPN
cjfa-49836	58	12	is	be	AUX
cjfa-49836	58	13	a	a	DET
cjfa-49836	58	14	complex	complex	ADJ
cjfa-49836	58	15	and	and	CCONJ
cjfa-49836	58	16	multifaceted	multifaceted	ADJ
cjfa-49836	58	17	issue	issue	NOUN
cjfa-49836	58	18	that	that	PRON
cjfa-49836	58	19	continues	continue	VERB
cjfa-49836	58	20	to	to	PART
cjfa-49836	58	21	be	be	AUX
cjfa-49836	58	22	the	the	DET
cjfa-49836	58	23	subject	subject	NOUN
cjfa-49836	58	24	of	of	ADP
cjfa-49836	58	25	ongoing	ongoing	ADJ
cjfa-49836	58	26	research	research	NOUN
cjfa-49836	58	27	.	.	PUNCT
cjfa-49836	59	1	more	more	ADV
cjfa-49836	59	2	so	so	ADV
cjfa-49836	59	3	,	,	PUNCT
cjfa-49836	59	4	efforts	effort	NOUN
cjfa-49836	59	5	to	to	PART
cjfa-49836	59	6	promote	promote	VERB
cjfa-49836	59	7	tax	tax	NOUN
cjfa-49836	59	8	compliance	compliance	NOUN
cjfa-49836	59	9	and	and	CCONJ
cjfa-49836	59	10	reduce	reduce	VERB
cjfa-49836	59	11	cta	cta	PROPN
cjfa-49836	59	12	may	may	AUX
cjfa-49836	59	13	have	have	VERB
cjfa-49836	59	14	unintended	unintended	ADJ
cjfa-49836	59	15	consequences	consequence	NOUN
cjfa-49836	59	16	for	for	ADP
cjfa-49836	59	17	rem	rem	PROPN
cjfa-49836	59	18	.	.	PROPN
cjfa-49836	59	19	research	research	NOUN
cjfa-49836	59	20	on	on	ADP
cjfa-49836	59	21	the	the	DET
cjfa-49836	59	22	effect	effect	NOUN
cjfa-49836	59	23	of	of	ADP
cjfa-49836	59	24	tax	tax	NOUN
cjfa-49836	59	25	planning	planning	NOUN
cjfa-49836	59	26	and	and	CCONJ
cjfa-49836	59	27	rem	rem	X
cjfa-49836	59	28	has	have	AUX
cjfa-49836	59	29	also	also	ADV
cjfa-49836	59	30	been	be	AUX
cjfa-49836	59	31	recommended	recommend	VERB
cjfa-49836	59	32	by	by	ADP
cjfa-49836	59	33	previous	previous	ADJ
cjfa-49836	59	34	studies	study	NOUN
cjfa-49836	59	35	(	(	PUNCT
cjfa-49836	59	36	widiatmoko	widiatmoko	PROPN
cjfa-49836	59	37	&	&	CCONJ
cjfa-49836	59	38	mayangsari	mayangsari	PROPN
cjfa-49836	59	39	,	,	PUNCT
cjfa-49836	59	40	2016	2016	NUM
cjfa-49836	59	41	;	;	PUNCT
cjfa-49836	59	42	sundvik	sundvik	X
cjfa-49836	59	43	,	,	PUNCT
cjfa-49836	59	44	2017	2017	NUM
cjfa-49836	59	45	;	;	PUNCT
cjfa-49836	59	46	shittu	shittu	PROPN
cjfa-49836	59	47	&	&	CCONJ
cjfa-49836	59	48	alagbe	alagbe	PROPN
cjfa-49836	59	49	,	,	PUNCT
cjfa-49836	59	50	2023	2023	NUM
cjfa-49836	59	51	)	)	PUNCT
cjfa-49836	59	52	.	.	PUNCT
cjfa-49836	60	1	similarly	similarly	ADV
cjfa-49836	60	2	,	,	PUNCT
cjfa-49836	60	3	almashaqbeh	almashaqbeh	NOUN
cjfa-49836	60	4	,	,	PUNCT
cjfa-49836	60	5	abdul	abdul	PROPN
cjfa-49836	60	6	-	-	PUNCT
cjfa-49836	60	7	jabbar	jabbar	PROPN
cjfa-49836	60	8	and	and	CCONJ
cjfa-49836	60	9	shaari	shaari	ADJ
cjfa-49836	60	10	(	(	PUNCT
cjfa-49836	60	11	2018	2018	NUM
cjfa-49836	60	12	)	)	PUNCT
cjfa-49836	60	13	suggest	suggest	VERB
cjfa-49836	60	14	that	that	SCONJ
cjfa-49836	60	15	tax	tax	NOUN
cjfa-49836	60	16	planning	planning	NOUN
cjfa-49836	60	17	and	and	CCONJ
cjfa-49836	60	18	cta	cta	PROPN
cjfa-49836	60	19	should	should	AUX
cjfa-49836	60	20	be	be	AUX
cjfa-49836	60	21	considered	consider	VERB
cjfa-49836	60	22	in	in	ADP
cjfa-49836	60	23	examining	examine	VERB
cjfa-49836	60	24	their	their	PRON
cjfa-49836	60	25	influence	influence	NOUN
cjfa-49836	60	26	on	on	ADP
cjfa-49836	60	27	rem	rem	PROPN
cjfa-49836	60	28	.	.	PROPN
cjfa-49836	60	29	in	in	ADP
cjfa-49836	60	30	nigeria	nigeria	PROPN
cjfa-49836	60	31	,	,	PUNCT
cjfa-49836	60	32	previous	previous	ADJ
cjfa-49836	60	33	studies	study	NOUN
cjfa-49836	60	34	have	have	AUX
cjfa-49836	60	35	primarily	primarily	ADV
cjfa-49836	60	36	focused	focus	VERB
cjfa-49836	60	37	on	on	ADP
cjfa-49836	60	38	the	the	DET
cjfa-49836	60	39	influence	influence	NOUN
cjfa-49836	60	40	of	of	ADP
cjfa-49836	60	41	either	either	DET
cjfa-49836	60	42	tax	tax	NOUN
cjfa-49836	60	43	planning	planning	NOUN
cjfa-49836	60	44	or	or	CCONJ
cjfa-49836	60	45	cta	cta	PROPN
cjfa-49836	60	46	on	on	ADP
cjfa-49836	60	47	rem	rem	X
cjfa-49836	60	48	(	(	PUNCT
cjfa-49836	60	49	uwuigbe	uwuigbe	NOUN
cjfa-49836	60	50	,	,	PUNCT
cjfa-49836	60	51	okoye	okoye	PROPN
cjfa-49836	60	52	&	&	CCONJ
cjfa-49836	60	53	nwobu	nwobu	PROPN
cjfa-49836	60	54	,	,	PUNCT
cjfa-49836	60	55	2017	2017	NUM
cjfa-49836	60	56	;	;	PUNCT
cjfa-49836	60	57	obazee	obazee	PROPN
cjfa-49836	60	58	&	&	CCONJ
cjfa-49836	60	59	adegbite	adegbite	ADJ
cjfa-49836	60	60	,	,	PUNCT
cjfa-49836	60	61	2018	2018	NUM
cjfa-49836	60	62	;	;	PUNCT
cjfa-49836	60	63	okezie	okezie	PROPN
cjfa-49836	60	64	,	,	PUNCT
cjfa-49836	60	65	ezeani	ezeani	PROPN
cjfa-49836	60	66	&	&	CCONJ
cjfa-49836	60	67	okoye	okoye	PROPN
cjfa-49836	60	68	,	,	PUNCT
cjfa-49836	60	69	2019	2019	NUM
cjfa-49836	60	70	;	;	PUNCT
cjfa-49836	60	71	abubakar	abubakar	PROPN
cjfa-49836	60	72	et	et	PROPN
cjfa-49836	60	73	al	al	PROPN
cjfa-49836	60	74	.	.	PROPN
cjfa-49836	60	75	,	,	PUNCT
cjfa-49836	60	76	2021	2021	NUM
cjfa-49836	60	77	)	)	PUNCT
cjfa-49836	60	78	.	.	PUNCT
cjfa-49836	61	1	more	more	ADV
cjfa-49836	61	2	so	so	ADV
cjfa-49836	61	3	,	,	PUNCT
cjfa-49836	61	4	none	none	NOUN
cjfa-49836	61	5	of	of	ADP
cjfa-49836	61	6	these	these	DET
cjfa-49836	61	7	studies	study	NOUN
cjfa-49836	61	8	consider	consider	VERB
cjfa-49836	61	9	ten	ten	NUM
cjfa-49836	61	10	sectors	sector	NOUN
cjfa-49836	61	11	in	in	ADP
cjfa-49836	61	12	this	this	DET
cjfa-49836	61	13	current	current	ADJ
cjfa-49836	61	14	study	study	NOUN
cjfa-49836	61	15	.	.	PUNCT
cjfa-49836	62	1	this	this	DET
cjfa-49836	62	2	study	study	NOUN
cjfa-49836	62	3	,	,	PUNCT
cjfa-49836	62	4	therefore	therefore	ADV
cjfa-49836	62	5	,	,	PUNCT
cjfa-49836	62	6	addresses	address	VERB
cjfa-49836	62	7	these	these	DET
cjfa-49836	62	8	research	research	NOUN
cjfa-49836	62	9	gaps	gap	NOUN
cjfa-49836	62	10	by	by	ADP
cjfa-49836	62	11	ensuring	ensure	VERB
cjfa-49836	62	12	that	that	SCONJ
cjfa-49836	62	13	both	both	DET
cjfa-49836	62	14	tax	tax	NOUN
cjfa-49836	62	15	planning	planning	NOUN
cjfa-49836	62	16	and	and	CCONJ
cjfa-49836	62	17	cta	cta	PROPN
cjfa-49836	62	18	are	be	AUX
cjfa-49836	62	19	assessed	assess	VERB
cjfa-49836	62	20	on	on	ADP
cjfa-49836	62	21	rem	rem	X
cjfa-49836	62	22	among	among	ADP
cjfa-49836	62	23	selected	select	VERB
cjfa-49836	62	24	firms	firm	NOUN
cjfa-49836	62	25	in	in	ADP
cjfa-49836	62	26	nigeria	nigeria	PROPN
cjfa-49836	62	27	for	for	ADP
cjfa-49836	62	28	twelve	twelve	NUM
cjfa-49836	62	29	years	year	NOUN
cjfa-49836	62	30	.	.	PUNCT
cjfa-49836	63	1	this	this	DET
cjfa-49836	63	2	study	study	NOUN
cjfa-49836	63	3	provides	provide	VERB
cjfa-49836	63	4	evidence	evidence	NOUN
cjfa-49836	63	5	that	that	SCONJ
cjfa-49836	63	6	tax	tax	NOUN
cjfa-49836	63	7	planning	planning	NOUN
cjfa-49836	63	8	and	and	CCONJ
cjfa-49836	63	9	tax	tax	NOUN
cjfa-49836	63	10	avoidance	avoidance	NOUN
cjfa-49836	63	11	by	by	ADP
cjfa-49836	63	12	firms	firm	NOUN
cjfa-49836	63	13	can	can	AUX
cjfa-49836	63	14	be	be	AUX
cjfa-49836	63	15	determined	determine	VERB
cjfa-49836	63	16	by	by	ADP
cjfa-49836	63	17	the	the	DET
cjfa-49836	63	18	firm	firm	NOUN
cjfa-49836	63	19	’s	’s	PART
cjfa-49836	63	20	ability	ability	NOUN
cjfa-49836	63	21	to	to	PART
cjfa-49836	63	22	manage	manage	VERB
cjfa-49836	63	23	finances	finance	NOUN
cjfa-49836	63	24	to	to	PART
cjfa-49836	63	25	sustain	sustain	VERB
cjfa-49836	63	26	the	the	DET
cjfa-49836	63	27	continuity	continuity	NOUN
cjfa-49836	63	28	of	of	ADP
cjfa-49836	63	29	business	business	NOUN
cjfa-49836	63	30	operations	operation	NOUN
cjfa-49836	63	31	.	.	PUNCT
cjfa-49836	64	1	also	also	ADV
cjfa-49836	64	2	,	,	PUNCT
cjfa-49836	64	3	it	it	PRON
cjfa-49836	64	4	provides	provide	VERB
cjfa-49836	64	5	benefits	benefit	NOUN
cjfa-49836	64	6	to	to	ADP
cjfa-49836	64	7	managers	manager	NOUN
cjfa-49836	64	8	,	,	PUNCT
cjfa-49836	64	9	regulators	regulator	NOUN
cjfa-49836	64	10	,	,	PUNCT
cjfa-49836	64	11	and	and	CCONJ
cjfa-49836	64	12	other	other	ADJ
cjfa-49836	64	13	stakeholders	stakeholder	NOUN
cjfa-49836	64	14	in	in	ADP
cjfa-49836	64	15	nigeria	nigeria	PROPN
cjfa-49836	64	16	as	as	ADV
cjfa-49836	64	17	well	well	ADV
cjfa-49836	64	18	as	as	ADP
cjfa-49836	64	19	other	other	ADJ
cjfa-49836	64	20	countries	country	NOUN
cjfa-49836	64	21	with	with	ADP
cjfa-49836	64	22	the	the	DET
cjfa-49836	64	23	same	same	ADJ
cjfa-49836	64	24	tax	tax	NOUN
cjfa-49836	64	25	system	system	NOUN
cjfa-49836	64	26	to	to	PART
cjfa-49836	64	27	make	make	VERB
cjfa-49836	64	28	informed	informed	ADJ
cjfa-49836	64	29	decisions	decision	NOUN
cjfa-49836	64	30	and	and	CCONJ
cjfa-49836	64	31	to	to	PART
cjfa-49836	64	32	help	help	VERB
cjfa-49836	64	33	curtail	curtail	VERB
cjfa-49836	64	34	rem	rem	X
cjfa-49836	64	35	and	and	CCONJ
cjfa-49836	64	36	efficient	efficient	ADJ
cjfa-49836	64	37	adoption	adoption	NOUN
cjfa-49836	64	38	of	of	ADP
cjfa-49836	64	39	tax	tax	NOUN
cjfa-49836	64	40	planning	planning	NOUN
cjfa-49836	64	41	.	.	PUNCT
cjfa-49836	65	1	the	the	DET
cjfa-49836	65	2	rest	rest	NOUN
cjfa-49836	65	3	of	of	ADP
cjfa-49836	65	4	this	this	DET
cjfa-49836	65	5	paper	paper	NOUN
cjfa-49836	65	6	is	be	AUX
cjfa-49836	65	7	structured	structure	VERB
cjfa-49836	65	8	as	as	SCONJ
cjfa-49836	65	9	follows	follow	VERB
cjfa-49836	65	10	:	:	PUNCT
cjfa-49836	65	11	section	section	NOUN
cjfa-49836	65	12	2	2	NUM
cjfa-49836	65	13	discusses	discuss	VERB
cjfa-49836	65	14	the	the	DET
cjfa-49836	65	15	development	development	NOUN
cjfa-49836	65	16	of	of	ADP
cjfa-49836	65	17	hypotheses	hypothesis	NOUN
cjfa-49836	65	18	and	and	CCONJ
cjfa-49836	65	19	the	the	DET
cjfa-49836	65	20	review	review	NOUN
cjfa-49836	65	21	of	of	ADP
cjfa-49836	65	22	the	the	DET
cjfa-49836	65	23	literature	literature	NOUN
cjfa-49836	65	24	.	.	PUNCT
cjfa-49836	66	1	the	the	DET
cjfa-49836	66	2	research	research	NOUN
cjfa-49836	66	3	methodology	methodology	NOUN
cjfa-49836	66	4	employed	employ	VERB
cjfa-49836	66	5	in	in	ADP
cjfa-49836	66	6	this	this	DET
cjfa-49836	66	7	study	study	NOUN
cjfa-49836	66	8	is	be	AUX
cjfa-49836	66	9	covered	cover	VERB
cjfa-49836	66	10	in	in	ADP
cjfa-49836	66	11	section	section	NOUN
cjfa-49836	66	12	3	3	NUM
cjfa-49836	66	13	.	.	PUNCT
cjfa-49836	66	14	section	section	NOUN
cjfa-49836	66	15	4	4	NUM
cjfa-49836	66	16	focuses	focus	VERB
cjfa-49836	66	17	on	on	ADP
cjfa-49836	66	18	the	the	DET
cjfa-49836	66	19	results	result	NOUN
cjfa-49836	66	20	and	and	CCONJ
cjfa-49836	66	21	discussion	discussion	NOUN
cjfa-49836	66	22	of	of	ADP
cjfa-49836	66	23	empirical	empirical	ADJ
cjfa-49836	66	24	findings	finding	NOUN
cjfa-49836	66	25	.	.	PUNCT
cjfa-49836	67	1	the	the	DET
cjfa-49836	67	2	study	study	NOUN
cjfa-49836	67	3	is	be	AUX
cjfa-49836	67	4	concluded	conclude	VERB
cjfa-49836	67	5	in	in	ADP
cjfa-49836	67	6	section	section	NOUN
cjfa-49836	67	7	5	5	NUM
cjfa-49836	67	8	,	,	PUNCT
cjfa-49836	67	9	with	with	ADP
cjfa-49836	67	10	recommendations	recommendation	NOUN
cjfa-49836	67	11	.	.	PUNCT
cjfa-49836	68	1	tax	tax	NOUN
cjfa-49836	68	2	planning	planning	NOUN
cjfa-49836	68	3	,	,	PUNCT
cjfa-49836	68	4	corporate	corporate	ADJ
cjfa-49836	68	5	tax	tax	NOUN
cjfa-49836	68	6	avoidance	avoidance	NOUN
cjfa-49836	68	7	…	…	SYM
cjfa-49836	68	8	9393	9393	NUM
cjfa-49836	68	9	literature	literature	NOUN
cjfa-49836	68	10	reviewliterature	reviewliterature	NOUN
cjfa-49836	68	11	review	review	VERB
cjfa-49836	68	12	theoretical	theoretical	ADJ
cjfa-49836	68	13	reviewtheoretical	reviewtheoretical	ADJ
cjfa-49836	68	14	review	review	VERB
cjfa-49836	68	15	positive	positive	ADJ
cjfa-49836	68	16	accounting	accounting	NOUN
cjfa-49836	68	17	theorypositive	theorypositive	ADJ
cjfa-49836	68	18	accounting	accounting	NOUN
cjfa-49836	68	19	theory	theory	NOUN
cjfa-49836	68	20	one	one	NUM
cjfa-49836	68	21	of	of	ADP
cjfa-49836	68	22	the	the	DET
cjfa-49836	68	23	most	most	ADV
cjfa-49836	68	24	significant	significant	ADJ
cjfa-49836	68	25	accounting	accounting	NOUN
cjfa-49836	68	26	ideas	idea	NOUN
cjfa-49836	68	27	in	in	ADP
cjfa-49836	68	28	recent	recent	ADJ
cjfa-49836	68	29	decades	decade	NOUN
cjfa-49836	68	30	has	have	AUX
cjfa-49836	68	31	been	be	AUX
cjfa-49836	68	32	positive	positive	ADJ
cjfa-49836	68	33	accounting	accounting	NOUN
cjfa-49836	68	34	theory	theory	NOUN
cjfa-49836	68	35	.	.	PUNCT
cjfa-49836	69	1	the	the	DET
cjfa-49836	69	2	political	political	ADJ
cjfa-49836	69	3	-	-	PUNCT
cjfa-49836	69	4	contractual	contractual	ADJ
cjfa-49836	69	5	theory	theory	NOUN
cjfa-49836	69	6	is	be	AUX
cjfa-49836	69	7	another	another	DET
cjfa-49836	69	8	name	name	NOUN
cjfa-49836	69	9	for	for	ADP
cjfa-49836	69	10	it	it	PRON
cjfa-49836	69	11	.	.	PUNCT
cjfa-49836	70	1	the	the	DET
cjfa-49836	70	2	positive	positive	ADJ
cjfa-49836	70	3	accounting	accounting	NOUN
cjfa-49836	70	4	theory	theory	NOUN
cjfa-49836	70	5	was	be	AUX
cjfa-49836	70	6	created	create	VERB
cjfa-49836	70	7	by	by	ADP
cjfa-49836	70	8	watts	watt	NOUN
cjfa-49836	70	9	and	and	CCONJ
cjfa-49836	70	10	zimmerman	zimmerman	PROPN
cjfa-49836	70	11	in	in	ADP
cjfa-49836	70	12	1986	1986	NUM
cjfa-49836	70	13	with	with	ADP
cjfa-49836	70	14	the	the	DET
cjfa-49836	70	15	intention	intention	NOUN
cjfa-49836	70	16	of	of	ADP
cjfa-49836	70	17	explaining	explain	VERB
cjfa-49836	70	18	and	and	CCONJ
cjfa-49836	70	19	forecasting	forecast	VERB
cjfa-49836	70	20	accounting	accounting	NOUN
cjfa-49836	70	21	behavior	behavior	NOUN
cjfa-49836	70	22	.	.	PUNCT
cjfa-49836	71	1	it	it	PRON
cjfa-49836	71	2	illustrates	illustrate	VERB
cjfa-49836	71	3	how	how	SCONJ
cjfa-49836	71	4	earnings	earning	NOUN
cjfa-49836	71	5	management	management	NOUN
cjfa-49836	71	6	is	be	AUX
cjfa-49836	71	7	done	do	VERB
cjfa-49836	71	8	while	while	SCONJ
cjfa-49836	71	9	reported	report	VERB
cjfa-49836	71	10	financial	financial	ADJ
cjfa-49836	71	11	statements	statement	NOUN
cjfa-49836	71	12	are	be	AUX
cjfa-49836	71	13	being	be	AUX
cjfa-49836	71	14	prepared	prepare	VERB
cjfa-49836	71	15	.	.	PUNCT
cjfa-49836	72	1	since	since	SCONJ
cjfa-49836	72	2	tax	tax	NOUN
cjfa-49836	72	3	planning	planning	NOUN
cjfa-49836	72	4	,	,	PUNCT
cjfa-49836	72	5	corporate	corporate	ADJ
cjfa-49836	72	6	tax	tax	NOUN
cjfa-49836	72	7	avoidance	avoidance	NOUN
cjfa-49836	72	8	,	,	PUNCT
cjfa-49836	72	9	and	and	CCONJ
cjfa-49836	72	10	earnings	earning	NOUN
cjfa-49836	72	11	management	management	NOUN
cjfa-49836	72	12	strategies	strategy	NOUN
cjfa-49836	72	13	are	be	AUX
cjfa-49836	72	14	essentially	essentially	ADV
cjfa-49836	72	15	the	the	DET
cjfa-49836	72	16	same	same	ADJ
cjfa-49836	72	17	thing	thing	NOUN
cjfa-49836	72	18	,	,	PUNCT
cjfa-49836	72	19	one	one	PRON
cjfa-49836	72	20	may	may	AUX
cjfa-49836	72	21	review	review	VERB
cjfa-49836	72	22	tax	tax	NOUN
cjfa-49836	72	23	planning	planning	NOUN
cjfa-49836	72	24	and	and	CCONJ
cjfa-49836	72	25	tax	tax	NOUN
cjfa-49836	72	26	avoidance	avoidance	NOUN
cjfa-49836	72	27	strategies	strategy	NOUN
cjfa-49836	72	28	using	use	VERB
cjfa-49836	72	29	a	a	DET
cjfa-49836	72	30	positive	positive	ADJ
cjfa-49836	72	31	accounting	accounting	NOUN
cjfa-49836	72	32	theoretical	theoretical	ADJ
cjfa-49836	72	33	foundation	foundation	NOUN
cjfa-49836	72	34	.	.	PUNCT
cjfa-49836	73	1	practices	practice	NOUN
cjfa-49836	73	2	for	for	ADP
cjfa-49836	73	3	managing	manage	VERB
cjfa-49836	73	4	earnings	earning	NOUN
cjfa-49836	73	5	are	be	AUX
cjfa-49836	73	6	based	base	VERB
cjfa-49836	73	7	on	on	ADP
cjfa-49836	73	8	positive	positive	ADJ
cjfa-49836	73	9	accounting	accounting	NOUN
cjfa-49836	73	10	theory	theory	NOUN
cjfa-49836	73	11	,	,	PUNCT
cjfa-49836	73	12	which	which	PRON
cjfa-49836	73	13	offers	offer	VERB
cjfa-49836	73	14	management	management	NOUN
cjfa-49836	73	15	choice	choice	NOUN
cjfa-49836	73	16	in	in	ADP
cjfa-49836	73	17	selecting	select	VERB
cjfa-49836	73	18	alternatives	alternative	NOUN
cjfa-49836	73	19	to	to	PART
cjfa-49836	73	20	be	be	AUX
cjfa-49836	73	21	used	use	VERB
cjfa-49836	73	22	to	to	PART
cjfa-49836	73	23	reduce	reduce	VERB
cjfa-49836	73	24	burden	burden	NOUN
cjfa-49836	73	25	and	and	CCONJ
cjfa-49836	73	26	achieve	achieve	VERB
cjfa-49836	73	27	goals	goal	NOUN
cjfa-49836	73	28	(	(	PUNCT
cjfa-49836	73	29	neffati	neffati	PROPN
cjfa-49836	73	30	,	,	PUNCT
cjfa-49836	73	31	am	be	AUX
cjfa-49836	73	32	,	,	PUNCT
cjfa-49836	73	33	khiari	khiari	PROPN
cjfa-49836	73	34	&	&	CCONJ
cjfa-49836	73	35	lajmi	lajmi	PROPN
cjfa-49836	73	36	,	,	PUNCT
cjfa-49836	73	37	2020	2020	NUM
cjfa-49836	73	38	)	)	PUNCT
cjfa-49836	73	39	.	.	PUNCT
cjfa-49836	74	1	the	the	DET
cjfa-49836	74	2	tendency	tendency	NOUN
cjfa-49836	74	3	of	of	ADP
cjfa-49836	74	4	managers	manager	NOUN
cjfa-49836	74	5	is	be	AUX
cjfa-49836	74	6	to	to	PART
cjfa-49836	74	7	implement	implement	VERB
cjfa-49836	74	8	accounting	accounting	NOUN
cjfa-49836	74	9	procedures	procedure	NOUN
cjfa-49836	74	10	that	that	PRON
cjfa-49836	74	11	defer	defer	VERB
cjfa-49836	74	12	current	current	ADJ
cjfa-49836	74	13	year	year	NOUN
cjfa-49836	74	14	earnings	earning	NOUN
cjfa-49836	74	15	to	to	ADP
cjfa-49836	74	16	the	the	DET
cjfa-49836	74	17	following	following	ADJ
cjfa-49836	74	18	year	year	NOUN
cjfa-49836	74	19	in	in	ADP
cjfa-49836	74	20	order	order	NOUN
cjfa-49836	74	21	to	to	PART
cjfa-49836	74	22	avoid	avoid	VERB
cjfa-49836	74	23	political	political	ADJ
cjfa-49836	74	24	costs	cost	NOUN
cjfa-49836	74	25	or	or	CCONJ
cjfa-49836	74	26	accounting	accounting	NOUN
cjfa-49836	74	27	methods	method	NOUN
cjfa-49836	74	28	that	that	PRON
cjfa-49836	74	29	transfer	transfer	VERB
cjfa-49836	74	30	next	next	ADJ
cjfa-49836	74	31	year	year	NOUN
cjfa-49836	74	32	’s	’s	PART
cjfa-49836	74	33	profit	profit	NOUN
cjfa-49836	74	34	to	to	ADP
cjfa-49836	74	35	the	the	DET
cjfa-49836	74	36	current	current	ADJ
cjfa-49836	74	37	year	year	NOUN
cjfa-49836	74	38	in	in	ADP
cjfa-49836	74	39	order	order	NOUN
cjfa-49836	74	40	to	to	PART
cjfa-49836	74	41	reduce	reduce	VERB
cjfa-49836	74	42	technical	technical	ADJ
cjfa-49836	74	43	defaults	default	NOUN
cjfa-49836	74	44	in	in	ADP
cjfa-49836	74	45	debt	debt	NOUN
cjfa-49836	74	46	agreements	agreement	NOUN
cjfa-49836	74	47	(	(	PUNCT
cjfa-49836	74	48	rahayu	rahayu	PROPN
cjfa-49836	74	49	,	,	PUNCT
cjfa-49836	74	50	azizah	azizah	PROPN
cjfa-49836	74	51	&	&	CCONJ
cjfa-49836	74	52	handaya	handaya	PROPN
cjfa-49836	74	53	,	,	PUNCT
cjfa-49836	74	54	2023	2023	NUM
cjfa-49836	74	55	)	)	PUNCT
cjfa-49836	74	56	.	.	PUNCT
cjfa-49836	75	1	in	in	ADP
cjfa-49836	75	2	addition	addition	NOUN
cjfa-49836	75	3	,	,	PUNCT
cjfa-49836	75	4	this	this	DET
cjfa-49836	75	5	theory	theory	NOUN
cjfa-49836	75	6	seeks	seek	VERB
cjfa-49836	75	7	to	to	PART
cjfa-49836	75	8	comprehend	comprehend	VERB
cjfa-49836	75	9	and	and	CCONJ
cjfa-49836	75	10	forecast	forecast	VERB
cjfa-49836	75	11	the	the	DET
cjfa-49836	75	12	selection	selection	NOUN
cjfa-49836	75	13	of	of	ADP
cjfa-49836	75	14	accounting	accounting	NOUN
cjfa-49836	75	15	procedures	procedure	NOUN
cjfa-49836	75	16	across	across	ADP
cjfa-49836	75	17	various	various	ADJ
cjfa-49836	75	18	organizations	organization	NOUN
cjfa-49836	75	19	while	while	SCONJ
cjfa-49836	75	20	acknowledging	acknowledge	VERB
cjfa-49836	75	21	that	that	SCONJ
cjfa-49836	75	22	such	such	ADJ
cjfa-49836	75	23	decisions	decision	NOUN
cjfa-49836	75	24	have	have	VERB
cjfa-49836	75	25	economic	economic	ADJ
cjfa-49836	75	26	repercussions	repercussion	NOUN
cjfa-49836	75	27	.	.	PUNCT
cjfa-49836	76	1	this	this	PRON
cjfa-49836	76	2	demonstrated	demonstrate	VERB
cjfa-49836	76	3	that	that	SCONJ
cjfa-49836	76	4	accounting	accounting	NOUN
cjfa-49836	76	5	information	information	NOUN
cjfa-49836	76	6	might	might	AUX
cjfa-49836	76	7	influence	influence	VERB
cjfa-49836	76	8	managerial	managerial	ADJ
cjfa-49836	76	9	and	and	CCONJ
cjfa-49836	76	10	other	other	ADJ
cjfa-49836	76	11	stakeholders	stakeholder	NOUN
cjfa-49836	76	12	’	'	PUNCT
cjfa-49836	76	13	actual	actual	ADJ
cjfa-49836	76	14	decisions	decision	NOUN
cjfa-49836	76	15	rather	rather	ADV
cjfa-49836	76	16	than	than	ADP
cjfa-49836	76	17	just	just	ADV
cjfa-49836	76	18	reflecting	reflect	VERB
cjfa-49836	76	19	their	their	PRON
cjfa-49836	76	20	outcomes	outcome	NOUN
cjfa-49836	76	21	.	.	PUNCT
cjfa-49836	77	1	empirical	empirical	ADJ
cjfa-49836	77	2	review	review	NOUN
cjfa-49836	77	3	and	and	CCONJ
cjfa-49836	77	4	hpotheses	hpothese	VERB
cjfa-49836	77	5	development	development	NOUN
cjfa-49836	77	6	empirical	empirical	ADJ
cjfa-49836	77	7	review	review	NOUN
cjfa-49836	77	8	and	and	CCONJ
cjfa-49836	77	9	hpotheses	hpothese	VERB
cjfa-49836	77	10	development	development	NOUN
cjfa-49836	77	11	tax	tax	NOUN
cjfa-49836	77	12	planning	planning	NOUN
cjfa-49836	77	13	and	and	CCONJ
cjfa-49836	77	14	rem	rem	VERB
cjfa-49836	77	15	tax	tax	NOUN
cjfa-49836	77	16	planning	planning	NOUN
cjfa-49836	77	17	and	and	CCONJ
cjfa-49836	77	18	rem	rem	VERB
cjfa-49836	77	19	tax	tax	NOUN
cjfa-49836	77	20	planning	planning	NOUN
cjfa-49836	77	21	and	and	CCONJ
cjfa-49836	77	22	rem	rem	NOUN
cjfa-49836	77	23	are	be	AUX
cjfa-49836	77	24	closely	closely	ADV
cjfa-49836	77	25	linked	link	VERB
cjfa-49836	77	26	,	,	PUNCT
cjfa-49836	77	27	and	and	CCONJ
cjfa-49836	77	28	efforts	effort	NOUN
cjfa-49836	77	29	to	to	PART
cjfa-49836	77	30	curb	curb	VERB
cjfa-49836	77	31	one	one	NUM
cjfa-49836	77	32	may	may	AUX
cjfa-49836	77	33	have	have	VERB
cjfa-49836	77	34	unintended	unintended	ADJ
cjfa-49836	77	35	consequences	consequence	NOUN
cjfa-49836	77	36	for	for	ADP
cjfa-49836	77	37	the	the	DET
cjfa-49836	77	38	other	other	ADJ
cjfa-49836	77	39	(	(	PUNCT
cjfa-49836	77	40	durana	durana	PROPN
cjfa-49836	77	41	,	,	PUNCT
cjfa-49836	77	42	ginevicius	ginevicius	NOUN
cjfa-49836	77	43	,	,	PUNCT
cjfa-49836	77	44	urbanski	urbanski	NOUN
cjfa-49836	77	45	,	,	PUNCT
cjfa-49836	77	46	podhorska	podhorska	NOUN
cjfa-49836	77	47	&	&	CCONJ
cjfa-49836	77	48	tumpach	tumpach	NOUN
cjfa-49836	77	49	,	,	PUNCT
cjfa-49836	77	50	2021	2021	NUM
cjfa-49836	77	51	)	)	PUNCT
cjfa-49836	77	52	.	.	PUNCT
cjfa-49836	78	1	rem	rem	NOUN
cjfa-49836	78	2	involves	involve	VERB
cjfa-49836	78	3	changes	change	NOUN
cjfa-49836	78	4	in	in	ADP
cjfa-49836	78	5	financial	financial	ADJ
cjfa-49836	78	6	reporting	reporting	NOUN
cjfa-49836	78	7	either	either	ADV
cjfa-49836	78	8	to	to	PART
cjfa-49836	78	9	mislead	mislead	VERB
cjfa-49836	78	10	financial	financial	ADJ
cjfa-49836	78	11	information	information	NOUN
cjfa-49836	78	12	users	user	NOUN
cjfa-49836	78	13	about	about	ADP
cjfa-49836	78	14	a	a	DET
cjfa-49836	78	15	firm	firm	NOUN
cjfa-49836	78	16	’s	’s	PART
cjfa-49836	78	17	profitability	profitability	NOUN
cjfa-49836	78	18	and	and	CCONJ
cjfa-49836	78	19	financial	financial	ADJ
cjfa-49836	78	20	position	position	NOUN
cjfa-49836	78	21	or	or	CCONJ
cjfa-49836	78	22	to	to	PART
cjfa-49836	78	23	alter	alter	VERB
cjfa-49836	78	24	contractual	contractual	ADJ
cjfa-49836	78	25	outcomes	outcome	NOUN
cjfa-49836	78	26	that	that	PRON
cjfa-49836	78	27	largely	largely	ADV
cjfa-49836	78	28	rely	rely	VERB
cjfa-49836	78	29	on	on	ADP
cjfa-49836	78	30	the	the	DET
cjfa-49836	78	31	reported	report	VERB
cjfa-49836	78	32	fi	fi	NOUN
cjfa-49836	78	33	s.	s.	PROPN
cjfa-49836	78	34	a.	a.	PROPN
cjfa-49836	78	35	shittu	shittu	PROPN
cjfa-49836	78	36	,	,	PUNCT
cjfa-49836	78	37	e.	e.	PROPN
cjfa-49836	78	38	a.	a.	PROPN
cjfa-49836	78	39	alagbe	alagbe	PROPN
cjfa-49836	78	40	,	,	PUNCT
cjfa-49836	78	41	o.	o.	PROPN
cjfa-49836	78	42	r.	r.	PROPN
cjfa-49836	78	43	jimoh9494	jimoh9494	PROPN
cjfa-49836	78	44	nancial	nancial	ADJ
cjfa-49836	78	45	numbers	number	NOUN
cjfa-49836	78	46	(	(	PUNCT
cjfa-49836	78	47	healy	healy	PROPN
cjfa-49836	78	48	&	&	CCONJ
cjfa-49836	78	49	wahlen	wahlen	PROPN
cjfa-49836	78	50	,	,	PUNCT
cjfa-49836	78	51	1999	1999	NUM
cjfa-49836	78	52	,	,	PUNCT
cjfa-49836	78	53	cited	cite	VERB
cjfa-49836	78	54	in	in	ADP
cjfa-49836	78	55	ding	ding	PROPN
cjfa-49836	78	56	,	,	PUNCT
cjfa-49836	78	57	liu	liu	PROPN
cjfa-49836	78	58	,	,	PUNCT
cjfa-49836	78	59	wang	wang	PROPN
cjfa-49836	78	60	&	&	CCONJ
cjfa-49836	78	61	wu	wu	PROPN
cjfa-49836	78	62	,	,	PUNCT
cjfa-49836	78	63	2021	2021	NUM
cjfa-49836	78	64	)	)	PUNCT
cjfa-49836	78	65	.	.	PUNCT
cjfa-49836	79	1	some	some	DET
cjfa-49836	79	2	studies	study	NOUN
cjfa-49836	79	3	have	have	AUX
cjfa-49836	79	4	been	be	AUX
cjfa-49836	79	5	conducted	conduct	VERB
cjfa-49836	79	6	on	on	ADP
cjfa-49836	79	7	tax	tax	NOUN
cjfa-49836	79	8	planning	planning	NOUN
cjfa-49836	79	9	and	and	CCONJ
cjfa-49836	79	10	rem	rem	PROPN
cjfa-49836	79	11	.	.	PROPN
cjfa-49836	79	12	for	for	ADP
cjfa-49836	79	13	instance	instance	NOUN
cjfa-49836	79	14	,	,	PUNCT
cjfa-49836	79	15	kubick	kubick	PROPN
cjfa-49836	79	16	,	,	PUNCT
cjfa-49836	79	17	lockhart	lockhart	PROPN
cjfa-49836	79	18	,	,	PUNCT
cjfa-49836	79	19	&	&	CCONJ
cjfa-49836	79	20	robinson	robinson	PROPN
cjfa-49836	79	21	(	(	PUNCT
cjfa-49836	79	22	2021	2021	NUM
cjfa-49836	79	23	)	)	PUNCT
cjfa-49836	79	24	examined	examine	VERB
cjfa-49836	79	25	the	the	DET
cjfa-49836	79	26	effect	effect	NOUN
cjfa-49836	79	27	of	of	ADP
cjfa-49836	79	28	taxes	taxis	NOUN
cjfa-49836	79	29	on	on	ADP
cjfa-49836	79	30	em	em	PRON
cjfa-49836	79	31	.	.	PUNCT
cjfa-49836	80	1	the	the	DET
cjfa-49836	80	2	study	study	NOUN
cjfa-49836	80	3	observed	observe	VERB
cjfa-49836	80	4	a	a	DET
cjfa-49836	80	5	significant	significant	ADJ
cjfa-49836	80	6	change	change	NOUN
cjfa-49836	80	7	in	in	ADP
cjfa-49836	80	8	pretax	pretax	NOUN
cjfa-49836	80	9	em	em	PRON
cjfa-49836	80	10	.	.	PUNCT
cjfa-49836	81	1	more	more	ADV
cjfa-49836	81	2	so	so	ADV
cjfa-49836	81	3	,	,	PUNCT
cjfa-49836	81	4	the	the	DET
cjfa-49836	81	5	study	study	NOUN
cjfa-49836	81	6	carried	carry	VERB
cjfa-49836	81	7	out	out	ADP
cjfa-49836	81	8	by	by	ADP
cjfa-49836	81	9	okezie	okezie	PROPN
cjfa-49836	81	10	et	et	PROPN
cjfa-49836	81	11	al	al	PROPN
cjfa-49836	81	12	.	.	PROPN
cjfa-49836	82	1	(	(	PUNCT
cjfa-49836	82	2	2019	2019	NUM
cjfa-49836	82	3	)	)	PUNCT
cjfa-49836	82	4	found	find	VERB
cjfa-49836	82	5	a	a	DET
cjfa-49836	82	6	positive	positive	ADJ
cjfa-49836	82	7	relationship	relationship	NOUN
cjfa-49836	82	8	between	between	ADP
cjfa-49836	82	9	tax	tax	NOUN
cjfa-49836	82	10	planning	planning	NOUN
cjfa-49836	82	11	and	and	CCONJ
cjfa-49836	82	12	rem	rem	X
cjfa-49836	82	13	in	in	ADP
cjfa-49836	82	14	nigerian	nigerian	ADJ
cjfa-49836	82	15	companies	company	NOUN
cjfa-49836	82	16	,	,	PUNCT
cjfa-49836	82	17	suggesting	suggest	VERB
cjfa-49836	82	18	that	that	SCONJ
cjfa-49836	82	19	companies	company	NOUN
cjfa-49836	82	20	that	that	PRON
cjfa-49836	82	21	engage	engage	VERB
cjfa-49836	82	22	in	in	ADP
cjfa-49836	82	23	tax	tax	NOUN
cjfa-49836	82	24	planning	planning	NOUN
cjfa-49836	82	25	are	be	AUX
cjfa-49836	82	26	more	more	ADV
cjfa-49836	82	27	likely	likely	ADJ
cjfa-49836	82	28	to	to	PART
cjfa-49836	82	29	engage	engage	VERB
cjfa-49836	82	30	in	in	ADP
cjfa-49836	82	31	em	em	PRON
cjfa-49836	82	32	.	.	PUNCT
cjfa-49836	83	1	other	other	ADJ
cjfa-49836	83	2	studies	study	NOUN
cjfa-49836	83	3	have	have	AUX
cjfa-49836	83	4	also	also	ADV
cjfa-49836	83	5	explored	explore	VERB
cjfa-49836	83	6	the	the	DET
cjfa-49836	83	7	role	role	NOUN
cjfa-49836	83	8	of	of	ADP
cjfa-49836	83	9	corporate	corporate	ADJ
cjfa-49836	83	10	governance	governance	NOUN
cjfa-49836	83	11	mechanisms	mechanism	NOUN
cjfa-49836	83	12	in	in	ADP
cjfa-49836	83	13	moderating	moderate	VERB
cjfa-49836	83	14	the	the	DET
cjfa-49836	83	15	relationship	relationship	NOUN
cjfa-49836	83	16	between	between	ADP
cjfa-49836	83	17	tax	tax	NOUN
cjfa-49836	83	18	planning	planning	NOUN
cjfa-49836	83	19	and	and	CCONJ
cjfa-49836	83	20	rem	rem	X
cjfa-49836	83	21	in	in	ADP
cjfa-49836	83	22	nigeria	nigeria	PROPN
cjfa-49836	83	23	.	.	PUNCT
cjfa-49836	84	1	for	for	ADP
cjfa-49836	84	2	example	example	NOUN
cjfa-49836	84	3	,	,	PUNCT
cjfa-49836	84	4	a	a	DET
cjfa-49836	84	5	study	study	NOUN
cjfa-49836	84	6	by	by	ADP
cjfa-49836	84	7	obazee	obazee	NOUN
cjfa-49836	84	8	and	and	CCONJ
cjfa-49836	84	9	adegbite	adegbite	ADJ
cjfa-49836	84	10	(	(	PUNCT
cjfa-49836	84	11	2018	2018	NUM
cjfa-49836	84	12	)	)	PUNCT
cjfa-49836	84	13	found	find	VERB
cjfa-49836	84	14	that	that	SCONJ
cjfa-49836	84	15	em	em	PRON
cjfa-49836	84	16	can	can	AUX
cjfa-49836	84	17	be	be	AUX
cjfa-49836	84	18	reduced	reduce	VERB
cjfa-49836	84	19	even	even	ADV
cjfa-49836	84	20	among	among	ADP
cjfa-49836	84	21	companies	company	NOUN
cjfa-49836	84	22	that	that	PRON
cjfa-49836	84	23	engage	engage	VERB
cjfa-49836	84	24	in	in	ADP
cjfa-49836	84	25	tax	tax	NOUN
cjfa-49836	84	26	planning	planning	NOUN
cjfa-49836	84	27	.	.	PUNCT
cjfa-49836	85	1	the	the	DET
cjfa-49836	85	2	impact	impact	NOUN
cjfa-49836	85	3	of	of	ADP
cjfa-49836	85	4	tax	tax	NOUN
cjfa-49836	85	5	planning	planning	NOUN
cjfa-49836	85	6	on	on	ADP
cjfa-49836	85	7	rem	rem	X
cjfa-49836	85	8	is	be	AUX
cjfa-49836	85	9	not	not	PART
cjfa-49836	85	10	limited	limit	VERB
cjfa-49836	85	11	to	to	ADP
cjfa-49836	85	12	nigeria	nigeria	PROPN
cjfa-49836	85	13	alone	alone	ADV
cjfa-49836	85	14	.	.	PUNCT
cjfa-49836	86	1	studies	study	NOUN
cjfa-49836	86	2	conducted	conduct	VERB
cjfa-49836	86	3	in	in	ADP
cjfa-49836	86	4	other	other	ADJ
cjfa-49836	86	5	countries	country	NOUN
cjfa-49836	86	6	have	have	AUX
cjfa-49836	86	7	also	also	ADV
cjfa-49836	86	8	examined	examine	VERB
cjfa-49836	86	9	this	this	DET
cjfa-49836	86	10	relationship	relationship	NOUN
cjfa-49836	86	11	,	,	PUNCT
cjfa-49836	86	12	with	with	ADP
cjfa-49836	86	13	mixed	mixed	ADJ
cjfa-49836	86	14	results	result	NOUN
cjfa-49836	86	15	.	.	PUNCT
cjfa-49836	87	1	for	for	ADP
cjfa-49836	87	2	instance	instance	NOUN
cjfa-49836	87	3	,	,	PUNCT
cjfa-49836	87	4	franio	franio	PROPN
cjfa-49836	87	5	and	and	CCONJ
cjfa-49836	87	6	juliandi	juliandi	PROPN
cjfa-49836	87	7	(	(	PUNCT
cjfa-49836	87	8	2022	2022	NUM
cjfa-49836	87	9	)	)	PUNCT
cjfa-49836	87	10	assessed	assess	VERB
cjfa-49836	87	11	the	the	DET
cjfa-49836	87	12	relationship	relationship	NOUN
cjfa-49836	87	13	between	between	ADP
cjfa-49836	87	14	tax	tax	NOUN
cjfa-49836	87	15	planning	planning	NOUN
cjfa-49836	87	16	and	and	CCONJ
cjfa-49836	87	17	em	em	PRON
cjfa-49836	87	18	among	among	ADP
cjfa-49836	87	19	listed	list	VERB
cjfa-49836	87	20	consumer	consumer	NOUN
cjfa-49836	87	21	goods	good	NOUN
cjfa-49836	87	22	firms	firm	NOUN
cjfa-49836	87	23	in	in	ADP
cjfa-49836	87	24	indonesia	indonesia	PROPN
cjfa-49836	87	25	for	for	ADP
cjfa-49836	87	26	a	a	DET
cjfa-49836	87	27	period	period	NOUN
cjfa-49836	87	28	of	of	ADP
cjfa-49836	87	29	four	four	NUM
cjfa-49836	87	30	years	year	NOUN
cjfa-49836	87	31	,	,	PUNCT
cjfa-49836	87	32	from	from	ADP
cjfa-49836	87	33	2018	2018	NUM
cjfa-49836	87	34	to	to	ADP
cjfa-49836	87	35	2021	2021	NUM
cjfa-49836	87	36	.	.	PUNCT
cjfa-49836	88	1	the	the	DET
cjfa-49836	88	2	study	study	NOUN
cjfa-49836	88	3	employed	employ	VERB
cjfa-49836	88	4	multiple	multiple	ADJ
cjfa-49836	88	5	linear	linear	NOUN
cjfa-49836	88	6	analyses	analysis	NOUN
cjfa-49836	88	7	,	,	PUNCT
cjfa-49836	88	8	and	and	CCONJ
cjfa-49836	88	9	it	it	PRON
cjfa-49836	88	10	was	be	AUX
cjfa-49836	88	11	revealed	reveal	VERB
cjfa-49836	88	12	that	that	SCONJ
cjfa-49836	88	13	tax	tax	NOUN
cjfa-49836	88	14	planning	planning	NOUN
cjfa-49836	88	15	significantly	significantly	ADV
cjfa-49836	88	16	influences	influence	VERB
cjfa-49836	88	17	em	em	PRON
cjfa-49836	88	18	.	.	PUNCT
cjfa-49836	89	1	similarly	similarly	ADV
cjfa-49836	89	2	,	,	PUNCT
cjfa-49836	89	3	polpanumas	polpanumas	PROPN
cjfa-49836	89	4	,	,	PUNCT
cjfa-49836	89	5	thanjunpong	thanjunpong	PROPN
cjfa-49836	89	6	,	,	PUNCT
cjfa-49836	89	7	bangmek	bangmek	PROPN
cjfa-49836	89	8	&	&	CCONJ
cjfa-49836	89	9	waenkaeo	waenkaeo	PROPN
cjfa-49836	89	10	(	(	PUNCT
cjfa-49836	89	11	2021	2021	NUM
cjfa-49836	89	12	)	)	PUNCT
cjfa-49836	89	13	observed	observe	VERB
cjfa-49836	89	14	a	a	DET
cjfa-49836	89	15	positive	positive	ADJ
cjfa-49836	89	16	effect	effect	NOUN
cjfa-49836	89	17	of	of	ADP
cjfa-49836	89	18	tax	tax	NOUN
cjfa-49836	89	19	planning	planning	NOUN
cjfa-49836	89	20	on	on	ADP
cjfa-49836	89	21	rem	rem	NOUN
cjfa-49836	89	22	in	in	ADP
cjfa-49836	89	23	a	a	DET
cjfa-49836	89	24	study	study	NOUN
cjfa-49836	89	25	carried	carry	VERB
cjfa-49836	89	26	out	out	ADP
cjfa-49836	89	27	among	among	ADP
cjfa-49836	89	28	public	public	ADJ
cjfa-49836	89	29	limited	limited	ADJ
cjfa-49836	89	30	companies	company	NOUN
cjfa-49836	89	31	in	in	ADP
cjfa-49836	89	32	thailand	thailand	PROPN
cjfa-49836	89	33	.	.	PUNCT
cjfa-49836	90	1	in	in	ADP
cjfa-49836	90	2	addition	addition	NOUN
cjfa-49836	90	3	,	,	PUNCT
cjfa-49836	90	4	ifada	ifada	PROPN
cjfa-49836	90	5	and	and	CCONJ
cjfa-49836	90	6	wulandari	wulandari	ADJ
cjfa-49836	90	7	(	(	PUNCT
cjfa-49836	90	8	2015	2015	NUM
cjfa-49836	90	9	)	)	PUNCT
cjfa-49836	90	10	analyzed	analyze	VERB
cjfa-49836	90	11	tax	tax	NOUN
cjfa-49836	90	12	planning	planning	NOUN
cjfa-49836	90	13	toward	toward	ADP
cjfa-49836	90	14	em	em	PRON
cjfa-49836	90	15	among	among	ADP
cjfa-49836	90	16	207	207	NUM
cjfa-49836	90	17	non	non	ADJ
cjfa-49836	90	18	-	-	ADJ
cjfa-49836	90	19	manufacturing	manufacturing	ADJ
cjfa-49836	90	20	listed	list	VERB
cjfa-49836	90	21	firms	firm	NOUN
cjfa-49836	90	22	in	in	ADP
cjfa-49836	90	23	indonesia	indonesia	PROPN
cjfa-49836	90	24	and	and	CCONJ
cjfa-49836	90	25	revealed	reveal	VERB
cjfa-49836	90	26	that	that	SCONJ
cjfa-49836	90	27	tax	tax	NOUN
cjfa-49836	90	28	planning	planning	NOUN
cjfa-49836	90	29	has	have	VERB
cjfa-49836	90	30	no	no	DET
cjfa-49836	90	31	significant	significant	ADJ
cjfa-49836	90	32	effect	effect	NOUN
cjfa-49836	90	33	on	on	ADP
cjfa-49836	90	34	the	the	DET
cjfa-49836	90	35	increase	increase	NOUN
cjfa-49836	90	36	in	in	ADP
cjfa-49836	90	37	em	em	PRON
cjfa-49836	90	38	.	.	PUNCT
cjfa-49836	91	1	more	more	ADV
cjfa-49836	91	2	so	so	ADV
cjfa-49836	91	3	,	,	PUNCT
cjfa-49836	91	4	a	a	DET
cjfa-49836	91	5	study	study	NOUN
cjfa-49836	91	6	by	by	ADP
cjfa-49836	91	7	hanlon	hanlon	NOUN
cjfa-49836	91	8	and	and	CCONJ
cjfa-49836	91	9	heitzman	heitzman	NOUN
cjfa-49836	91	10	(	(	PUNCT
cjfa-49836	91	11	2010	2010	NUM
cjfa-49836	91	12	)	)	PUNCT
cjfa-49836	91	13	in	in	ADP
cjfa-49836	91	14	the	the	DET
cjfa-49836	91	15	united	united	PROPN
cjfa-49836	91	16	states	states	PROPN
cjfa-49836	91	17	found	find	VERB
cjfa-49836	91	18	that	that	SCONJ
cjfa-49836	91	19	tax	tax	NOUN
cjfa-49836	91	20	planning	planning	NOUN
cjfa-49836	91	21	is	be	AUX
cjfa-49836	91	22	positively	positively	ADV
cjfa-49836	91	23	associated	associate	VERB
cjfa-49836	91	24	with	with	ADP
cjfa-49836	91	25	em	em	PRON
cjfa-49836	91	26	.	.	PUNCT
cjfa-49836	92	1	however	however	ADV
cjfa-49836	92	2	,	,	PUNCT
cjfa-49836	92	3	ayers	ayers	PROPN
cjfa-49836	92	4	,	,	PUNCT
cjfa-49836	92	5	john	john	PROPN
cjfa-49836	92	6	and	and	CCONJ
cjfa-49836	92	7	stacie	stacie	PROPN
cjfa-49836	92	8	(	(	PUNCT
cjfa-49836	92	9	2009	2009	NUM
cjfa-49836	92	10	)	)	PUNCT
cjfa-49836	92	11	examines	examine	VERB
cjfa-49836	92	12	how	how	SCONJ
cjfa-49836	92	13	tax	tax	NOUN
cjfa-49836	92	14	planning	planning	NOUN
cjfa-49836	92	15	influences	influence	VERB
cjfa-49836	92	16	em	em	PRON
cjfa-49836	92	17	using	use	VERB
cjfa-49836	92	18	taxable	taxable	ADJ
cjfa-49836	92	19	income	income	NOUN
cjfa-49836	92	20	as	as	ADP
cjfa-49836	92	21	a	a	DET
cjfa-49836	92	22	performance	performance	NOUN
cjfa-49836	92	23	measure	measure	NOUN
cjfa-49836	92	24	.	.	PUNCT
cjfa-49836	93	1	the	the	DET
cjfa-49836	93	2	study	study	NOUN
cjfa-49836	93	3	opined	opine	VERB
cjfa-49836	93	4	that	that	SCONJ
cjfa-49836	93	5	tax	tax	NOUN
cjfa-49836	93	6	planning	planning	NOUN
cjfa-49836	93	7	and	and	CCONJ
cjfa-49836	93	8	low	low	ADJ
cjfa-49836	93	9	earnings	earning	NOUN
cjfa-49836	93	10	quality	quality	NOUN
cjfa-49836	93	11	have	have	VERB
cjfa-49836	93	12	contrasting	contrast	VERB
cjfa-49836	93	13	influences	influence	NOUN
cjfa-49836	93	14	on	on	ADP
cjfa-49836	93	15	the	the	DET
cjfa-49836	93	16	information	information	NOUN
cjfa-49836	93	17	content	content	NOUN
cjfa-49836	93	18	of	of	ADP
cjfa-49836	93	19	estimated	estimate	VERB
cjfa-49836	93	20	taxable	taxable	ADJ
cjfa-49836	93	21	income	income	NOUN
cjfa-49836	93	22	.	.	PUNCT
cjfa-49836	94	1	likewise	likewise	ADV
cjfa-49836	94	2	,	,	PUNCT
cjfa-49836	94	3	in	in	ADP
cjfa-49836	94	4	a	a	DET
cjfa-49836	94	5	study	study	NOUN
cjfa-49836	94	6	conducted	conduct	VERB
cjfa-49836	94	7	by	by	ADP
cjfa-49836	94	8	sumomba	sumomba	NOUN
cjfa-49836	94	9	and	and	CCONJ
cjfa-49836	94	10	hutomo	hutomo	ADJ
cjfa-49836	94	11	(	(	PUNCT
cjfa-49836	94	12	2012	2012	NUM
cjfa-49836	94	13	)	)	PUNCT
cjfa-49836	94	14	,	,	PUNCT
cjfa-49836	94	15	it	it	PRON
cjfa-49836	94	16	was	be	AUX
cjfa-49836	94	17	observed	observe	VERB
cjfa-49836	94	18	that	that	SCONJ
cjfa-49836	94	19	tax	tax	NOUN
cjfa-49836	94	20	planning	planning	NOUN
cjfa-49836	94	21	has	have	VERB
cjfa-49836	94	22	no	no	DET
cjfa-49836	94	23	significant	significant	ADJ
cjfa-49836	94	24	influence	influence	NOUN
cjfa-49836	94	25	on	on	ADP
cjfa-49836	94	26	em	em	PRON
cjfa-49836	94	27	.	.	PUNCT
cjfa-49836	95	1	hence	hence	ADV
cjfa-49836	95	2	,	,	PUNCT
cjfa-49836	95	3	the	the	DET
cjfa-49836	95	4	relationship	relationship	NOUN
cjfa-49836	95	5	between	between	ADP
cjfa-49836	95	6	tax	tax	NOUN
cjfa-49836	95	7	planning	planning	NOUN
cjfa-49836	95	8	and	and	CCONJ
cjfa-49836	95	9	rem	rem	PUNCT
cjfa-49836	95	10	in	in	ADP
cjfa-49836	95	11	nigeria	nigeria	PROPN
cjfa-49836	95	12	is	be	AUX
cjfa-49836	95	13	still	still	ADV
cjfa-49836	95	14	an	an	DET
cjfa-49836	95	15	area	area	NOUN
cjfa-49836	95	16	of	of	ADP
cjfa-49836	95	17	active	active	ADJ
cjfa-49836	95	18	research	research	NOUN
cjfa-49836	95	19	,	,	PUNCT
cjfa-49836	95	20	and	and	CCONJ
cjfa-49836	95	21	further	further	ADJ
cjfa-49836	95	22	studies	study	NOUN
cjfa-49836	95	23	are	be	AUX
cjfa-49836	95	24	needed	need	VERB
cjfa-49836	95	25	to	to	PART
cjfa-49836	95	26	fully	fully	ADV
cjfa-49836	95	27	understand	understand	VERB
cjfa-49836	95	28	the	the	DET
cjfa-49836	95	29	impact	impact	NOUN
cjfa-49836	95	30	of	of	ADP
cjfa-49836	95	31	tax	tax	NOUN
cjfa-49836	95	32	planning	planning	NOUN
cjfa-49836	95	33	on	on	ADP
cjfa-49836	95	34	em	em	PRON
cjfa-49836	95	35	in	in	ADP
cjfa-49836	95	36	the	the	DET
cjfa-49836	95	37	country	country	NOUN
cjfa-49836	95	38	,	,	PUNCT
cjfa-49836	95	39	particularly	particularly	ADV
cjfa-49836	95	40	rem	rem	VERB
cjfa-49836	95	41	.	.	NOUN
cjfa-49836	95	42	furthermore	furthermore	ADV
cjfa-49836	95	43	,	,	PUNCT
cjfa-49836	95	44	the	the	DET
cjfa-49836	95	45	majority	majority	NOUN
cjfa-49836	95	46	of	of	ADP
cjfa-49836	95	47	the	the	DET
cjfa-49836	95	48	studies	study	NOUN
cjfa-49836	95	49	focus	focus	VERB
cjfa-49836	95	50	on	on	ADP
cjfa-49836	95	51	a	a	DET
cjfa-49836	95	52	particular	particular	ADJ
cjfa-49836	95	53	sector	sector	NOUN
cjfa-49836	95	54	,	,	PUNCT
cjfa-49836	95	55	while	while	SCONJ
cjfa-49836	95	56	this	this	DET
cjfa-49836	95	57	study	study	NOUN
cjfa-49836	95	58	considers	consider	VERB
cjfa-49836	95	59	ten	ten	NUM
cjfa-49836	95	60	sectors	sector	NOUN
cjfa-49836	95	61	.	.	PUNCT
cjfa-49836	96	1	against	against	ADP
cjfa-49836	96	2	this	this	DET
cjfa-49836	96	3	backdrop	backdrop	NOUN
cjfa-49836	96	4	,	,	PUNCT
cjfa-49836	96	5	the	the	DET
cjfa-49836	96	6	study	study	NOUN
cjfa-49836	96	7	developed	develop	VERB
cjfa-49836	96	8	the	the	DET
cjfa-49836	96	9	hypothesis	hypothesis	NOUN
cjfa-49836	96	10	as	as	SCONJ
cjfa-49836	96	11	follows	follow	VERB
cjfa-49836	96	12	:	:	PUNCT
cjfa-49836	96	13	h1	h1	NOUN
cjfa-49836	96	14	:	:	PUNCT
cjfa-49836	96	15	tax	tax	NOUN
cjfa-49836	96	16	planning	planning	NOUN
cjfa-49836	96	17	has	have	VERB
cjfa-49836	96	18	no	no	DET
cjfa-49836	96	19	significant	significant	ADJ
cjfa-49836	96	20	influence	influence	NOUN
cjfa-49836	96	21	on	on	ADP
cjfa-49836	96	22	rem	rem	X
cjfa-49836	96	23	in	in	ADP
cjfa-49836	96	24	nigeria	nigeria	PROPN
cjfa-49836	96	25	.	.	PUNCT
cjfa-49836	97	1	tax	tax	NOUN
cjfa-49836	97	2	planning	planning	NOUN
cjfa-49836	97	3	,	,	PUNCT
cjfa-49836	97	4	corporate	corporate	ADJ
cjfa-49836	97	5	tax	tax	NOUN
cjfa-49836	97	6	avoidance	avoidance	NOUN
cjfa-49836	97	7	…	…	PUNCT
cjfa-49836	97	8	9595	9595	NUM
cjfa-49836	97	9	corporate	corporate	ADJ
cjfa-49836	97	10	tax	tax	NOUN
cjfa-49836	97	11	avoidance(cta	avoidance(cta	NOUN
cjfa-49836	97	12	)	)	PUNCT
cjfa-49836	97	13	and	and	CCONJ
cjfa-49836	97	14	rem	rem	VERB
cjfa-49836	97	15	corporate	corporate	ADJ
cjfa-49836	97	16	tax	tax	NOUN
cjfa-49836	97	17	avoidance(cta	avoidance(cta	NOUN
cjfa-49836	97	18	)	)	PUNCT
cjfa-49836	97	19	and	and	CCONJ
cjfa-49836	97	20	rem	rem	NOUN
cjfa-49836	97	21	studies	study	NOUN
cjfa-49836	97	22	have	have	AUX
cjfa-49836	97	23	been	be	AUX
cjfa-49836	97	24	conducted	conduct	VERB
cjfa-49836	97	25	on	on	ADP
cjfa-49836	97	26	the	the	DET
cjfa-49836	97	27	influence	influence	NOUN
cjfa-49836	97	28	of	of	ADP
cjfa-49836	97	29	cta	cta	PROPN
cjfa-49836	97	30	on	on	ADP
cjfa-49836	97	31	rem	rem	PROPN
cjfa-49836	97	32	.	.	PROPN
cjfa-49836	97	33	for	for	ADP
cjfa-49836	97	34	instance	instance	NOUN
cjfa-49836	97	35	,	,	PUNCT
cjfa-49836	97	36	abubakar	abubakar	PROPN
cjfa-49836	97	37	et	et	PROPN
cjfa-49836	97	38	al	al	PROPN
cjfa-49836	97	39	.	.	PROPN
cjfa-49836	98	1	(	(	PUNCT
cjfa-49836	98	2	2021	2021	NUM
cjfa-49836	98	3	)	)	PUNCT
cjfa-49836	98	4	worked	work	VERB
cjfa-49836	98	5	on	on	ADP
cjfa-49836	98	6	the	the	DET
cjfa-49836	98	7	effect	effect	NOUN
cjfa-49836	98	8	of	of	ADP
cjfa-49836	98	9	cta	cta	PROPN
cjfa-49836	98	10	on	on	ADP
cjfa-49836	98	11	rem	rem	X
cjfa-49836	98	12	in	in	ADP
cjfa-49836	98	13	nigeria	nigeria	PROPN
cjfa-49836	98	14	.	.	PUNCT
cjfa-49836	99	1	the	the	DET
cjfa-49836	99	2	results	result	NOUN
cjfa-49836	99	3	show	show	VERB
cjfa-49836	99	4	that	that	SCONJ
cjfa-49836	99	5	cta	cta	PROPN
cjfa-49836	99	6	increases	increase	VERB
cjfa-49836	99	7	rem	rem	VERB
cjfa-49836	99	8	.	.	PUNCT
cjfa-49836	100	1	more	more	ADV
cjfa-49836	100	2	so	so	ADV
cjfa-49836	100	3	,	,	PUNCT
cjfa-49836	100	4	a	a	DET
cjfa-49836	100	5	study	study	NOUN
cjfa-49836	100	6	by	by	ADP
cjfa-49836	100	7	uwuigbe	uwuigbe	NOUN
cjfa-49836	100	8	et	et	PROPN
cjfa-49836	100	9	al	al	PROPN
cjfa-49836	100	10	.	.	PROPN
cjfa-49836	101	1	(	(	PUNCT
cjfa-49836	101	2	2017	2017	NUM
cjfa-49836	101	3	)	)	PUNCT
cjfa-49836	101	4	found	find	VERB
cjfa-49836	101	5	that	that	SCONJ
cjfa-49836	101	6	cta	cta	PROPN
cjfa-49836	101	7	has	have	VERB
cjfa-49836	101	8	a	a	DET
cjfa-49836	101	9	positive	positive	ADJ
cjfa-49836	101	10	impact	impact	NOUN
cjfa-49836	101	11	on	on	ADP
cjfa-49836	101	12	rem	rem	X
cjfa-49836	101	13	in	in	ADP
cjfa-49836	101	14	nigerian	nigerian	ADJ
cjfa-49836	101	15	companies	company	NOUN
cjfa-49836	101	16	.	.	PUNCT
cjfa-49836	102	1	the	the	DET
cjfa-49836	102	2	study	study	NOUN
cjfa-49836	102	3	suggests	suggest	VERB
cjfa-49836	102	4	that	that	SCONJ
cjfa-49836	102	5	companies	company	NOUN
cjfa-49836	102	6	that	that	PRON
cjfa-49836	102	7	engage	engage	VERB
cjfa-49836	102	8	in	in	ADP
cjfa-49836	102	9	tax	tax	NOUN
cjfa-49836	102	10	avoidance	avoidance	NOUN
cjfa-49836	102	11	are	be	AUX
cjfa-49836	102	12	more	more	ADV
cjfa-49836	102	13	likely	likely	ADJ
cjfa-49836	102	14	to	to	PART
cjfa-49836	102	15	engage	engage	VERB
cjfa-49836	102	16	in	in	ADP
cjfa-49836	102	17	em	em	PRON
cjfa-49836	102	18	.	.	PUNCT
cjfa-49836	103	1	furthermore	furthermore	ADV
cjfa-49836	103	2	,	,	PUNCT
cjfa-49836	103	3	other	other	ADJ
cjfa-49836	103	4	studies	study	NOUN
cjfa-49836	103	5	have	have	AUX
cjfa-49836	103	6	found	find	VERB
cjfa-49836	103	7	a	a	DET
cjfa-49836	103	8	negative	negative	ADJ
cjfa-49836	103	9	relationship	relationship	NOUN
cjfa-49836	103	10	between	between	ADP
cjfa-49836	103	11	cta	cta	PROPN
cjfa-49836	103	12	and	and	CCONJ
cjfa-49836	103	13	rem	rem	PROPN
cjfa-49836	103	14	.	.	PROPN
cjfa-49836	103	15	for	for	ADP
cjfa-49836	103	16	instance	instance	NOUN
cjfa-49836	103	17	,	,	PUNCT
cjfa-49836	103	18	a	a	DET
cjfa-49836	103	19	study	study	NOUN
cjfa-49836	103	20	carried	carry	VERB
cjfa-49836	103	21	out	out	ADP
cjfa-49836	103	22	by	by	ADP
cjfa-49836	103	23	amidu	amidu	NOUN
cjfa-49836	103	24	and	and	CCONJ
cjfa-49836	103	25	yorke	yorke	PROPN
cjfa-49836	103	26	(	(	PUNCT
cjfa-49836	103	27	2017	2017	NUM
cjfa-49836	103	28	)	)	PUNCT
cjfa-49836	103	29	in	in	ADP
cjfa-49836	103	30	ghana	ghana	PROPN
cjfa-49836	103	31	,	,	PUNCT
cjfa-49836	103	32	the	the	DET
cjfa-49836	103	33	findings	finding	NOUN
cjfa-49836	103	34	revealed	reveal	VERB
cjfa-49836	103	35	that	that	SCONJ
cjfa-49836	103	36	cta	cta	PROPN
cjfa-49836	103	37	does	do	AUX
cjfa-49836	103	38	not	not	PART
cjfa-49836	103	39	lead	lead	VERB
cjfa-49836	103	40	to	to	ADP
cjfa-49836	103	41	a	a	DET
cjfa-49836	103	42	reduction	reduction	NOUN
cjfa-49836	103	43	in	in	ADP
cjfa-49836	103	44	em	em	PRON
cjfa-49836	103	45	associated	associate	VERB
cjfa-49836	103	46	with	with	ADP
cjfa-49836	103	47	an	an	DET
cjfa-49836	103	48	increase	increase	NOUN
cjfa-49836	103	49	in	in	ADP
cjfa-49836	103	50	cta	cta	PROPN
cjfa-49836	103	51	.	.	PUNCT
cjfa-49836	104	1	similarly	similarly	ADV
cjfa-49836	104	2	,	,	PUNCT
cjfa-49836	104	3	in	in	ADP
cjfa-49836	104	4	a	a	DET
cjfa-49836	104	5	study	study	NOUN
cjfa-49836	104	6	conducted	conduct	VERB
cjfa-49836	104	7	by	by	ADP
cjfa-49836	104	8	guenther	guenther	PROPN
cjfa-49836	104	9	,	,	PUNCT
cjfa-49836	104	10	matsunaga	matsunaga	NOUN
cjfa-49836	104	11	and	and	CCONJ
cjfa-49836	104	12	williams	williams	PROPN
cjfa-49836	104	13	(	(	PUNCT
cjfa-49836	104	14	2017	2017	NUM
cjfa-49836	104	15	)	)	PUNCT
cjfa-49836	104	16	,	,	PUNCT
cjfa-49836	104	17	it	it	PRON
cjfa-49836	104	18	was	be	AUX
cjfa-49836	104	19	revealed	reveal	VERB
cjfa-49836	104	20	that	that	SCONJ
cjfa-49836	104	21	cta	cta	PROPN
cjfa-49836	104	22	has	have	VERB
cjfa-49836	104	23	a	a	DET
cjfa-49836	104	24	negative	negative	ADJ
cjfa-49836	104	25	and	and	CCONJ
cjfa-49836	104	26	significant	significant	ADJ
cjfa-49836	104	27	effect	effect	NOUN
cjfa-49836	104	28	on	on	ADP
cjfa-49836	104	29	em	em	PRON
cjfa-49836	104	30	.	.	PUNCT
cjfa-49836	105	1	likewise	likewise	ADV
cjfa-49836	105	2	,	,	PUNCT
cjfa-49836	105	3	delgado	delgado	PROPN
cjfa-49836	105	4	,	,	PUNCT
cjfa-49836	105	5	fernández	fernández	PROPN
cjfa-49836	105	6	-	-	PUNCT
cjfa-49836	105	7	rodríguez	rodríguez	NOUN
cjfa-49836	105	8	and	and	CCONJ
cjfa-49836	105	9	garcía	garcía	ADJ
cjfa-49836	105	10	-	-	PUNCT
cjfa-49836	105	11	fernández	fernández	PROPN
cjfa-49836	105	12	(	(	PUNCT
cjfa-49836	105	13	2023	2023	NUM
cjfa-49836	105	14	)	)	PUNCT
cjfa-49836	105	15	reveals	reveal	VERB
cjfa-49836	105	16	no	no	DET
cjfa-49836	105	17	significant	significant	ADJ
cjfa-49836	105	18	difference	difference	NOUN
cjfa-49836	105	19	in	in	ADP
cjfa-49836	105	20	cta	cta	PROPN
cjfa-49836	105	21	on	on	ADP
cjfa-49836	105	22	em	em	PRON
cjfa-49836	105	23	in	in	ADP
cjfa-49836	105	24	a	a	DET
cjfa-49836	105	25	study	study	NOUN
cjfa-49836	105	26	conducted	conduct	VERB
cjfa-49836	105	27	among	among	ADP
cjfa-49836	105	28	the	the	DET
cjfa-49836	105	29	five	five	NUM
cjfa-49836	105	30	largest	large	ADJ
cjfa-49836	105	31	european	european	ADJ
cjfa-49836	105	32	union	union	NOUN
cjfa-49836	105	33	economies	economy	NOUN
cjfa-49836	105	34	.	.	PUNCT
cjfa-49836	106	1	however	however	ADV
cjfa-49836	106	2	,	,	PUNCT
cjfa-49836	106	3	tang	tang	PROPN
cjfa-49836	106	4	,	,	PUNCT
cjfa-49836	106	5	mo	mo	PROPN
cjfa-49836	106	6	and	and	CCONJ
cjfa-49836	106	7	chan	chan	PROPN
cjfa-49836	106	8	(	(	PUNCT
cjfa-49836	106	9	2017	2017	NUM
cjfa-49836	106	10	)	)	PUNCT
cjfa-49836	106	11	carried	carry	VERB
cjfa-49836	106	12	out	out	ADP
cjfa-49836	106	13	a	a	DET
cjfa-49836	106	14	study	study	NOUN
cjfa-49836	106	15	in	in	ADP
cjfa-49836	106	16	china	china	PROPN
cjfa-49836	106	17	with	with	ADP
cjfa-49836	106	18	5201	5201	NUM
cjfa-49836	106	19	firm	firm	ADJ
cjfa-49836	106	20	-	-	PUNCT
cjfa-49836	106	21	year	year	NOUN
cjfa-49836	106	22	observations	observation	NOUN
cjfa-49836	106	23	,	,	PUNCT
cjfa-49836	106	24	and	and	CCONJ
cjfa-49836	106	25	the	the	DET
cjfa-49836	106	26	results	result	NOUN
cjfa-49836	106	27	showed	show	VERB
cjfa-49836	106	28	a	a	DET
cjfa-49836	106	29	positive	positive	ADJ
cjfa-49836	106	30	effect	effect	NOUN
cjfa-49836	106	31	of	of	ADP
cjfa-49836	106	32	tax	tax	NOUN
cjfa-49836	106	33	avoidance	avoidance	NOUN
cjfa-49836	106	34	on	on	ADP
cjfa-49836	106	35	em	em	PRON
cjfa-49836	106	36	.	.	PUNCT
cjfa-49836	107	1	it	it	PRON
cjfa-49836	107	2	is	be	AUX
cjfa-49836	107	3	worth	worth	ADJ
cjfa-49836	107	4	noting	note	VERB
cjfa-49836	107	5	that	that	SCONJ
cjfa-49836	107	6	the	the	DET
cjfa-49836	107	7	issue	issue	NOUN
cjfa-49836	107	8	of	of	ADP
cjfa-49836	107	9	cta	cta	PROPN
cjfa-49836	107	10	and	and	CCONJ
cjfa-49836	107	11	rem	rem	NOUN
cjfa-49836	107	12	is	be	AUX
cjfa-49836	107	13	not	not	PART
cjfa-49836	107	14	limited	limit	VERB
cjfa-49836	107	15	to	to	ADP
cjfa-49836	107	16	nigeria	nigeria	PROPN
cjfa-49836	107	17	alone	alone	ADV
cjfa-49836	107	18	.	.	PUNCT
cjfa-49836	108	1	studies	study	NOUN
cjfa-49836	108	2	conducted	conduct	VERB
cjfa-49836	108	3	in	in	ADP
cjfa-49836	108	4	other	other	ADJ
cjfa-49836	108	5	countries	country	NOUN
cjfa-49836	108	6	have	have	AUX
cjfa-49836	108	7	also	also	ADV
cjfa-49836	108	8	explored	explore	VERB
cjfa-49836	108	9	this	this	DET
cjfa-49836	108	10	relationship	relationship	NOUN
cjfa-49836	108	11	,	,	PUNCT
cjfa-49836	108	12	with	with	ADP
cjfa-49836	108	13	mixed	mixed	ADJ
cjfa-49836	108	14	results	result	NOUN
cjfa-49836	108	15	.	.	PUNCT
cjfa-49836	109	1	for	for	ADP
cjfa-49836	109	2	example	example	NOUN
cjfa-49836	109	3	,	,	PUNCT
cjfa-49836	109	4	a	a	DET
cjfa-49836	109	5	study	study	NOUN
cjfa-49836	109	6	by	by	ADP
cjfa-49836	109	7	xie	xie	PROPN
cjfa-49836	109	8	,	,	PUNCT
cjfa-49836	109	9	chang	chang	PROPN
cjfa-49836	109	10	and	and	CCONJ
cjfa-49836	109	11	shiue	shiue	PROPN
cjfa-49836	109	12	(	(	PUNCT
cjfa-49836	109	13	2010	2010	NUM
cjfa-49836	109	14	)	)	PUNCT
cjfa-49836	109	15	in	in	ADP
cjfa-49836	109	16	taiwan	taiwan	PROPN
cjfa-49836	109	17	found	find	VERB
cjfa-49836	109	18	no	no	DET
cjfa-49836	109	19	significant	significant	ADJ
cjfa-49836	109	20	relationship	relationship	NOUN
cjfa-49836	109	21	between	between	ADP
cjfa-49836	109	22	cta	cta	PROPN
cjfa-49836	109	23	and	and	CCONJ
cjfa-49836	109	24	rem	rem	PROPN
cjfa-49836	109	25	.	.	PUNCT
cjfa-49836	110	1	these	these	DET
cjfa-49836	110	2	previous	previous	ADJ
cjfa-49836	110	3	studies	study	NOUN
cjfa-49836	110	4	observed	observe	VERB
cjfa-49836	110	5	different	different	ADJ
cjfa-49836	110	6	findings	finding	NOUN
cjfa-49836	110	7	;	;	PUNCT
cjfa-49836	110	8	some	some	PRON
cjfa-49836	110	9	found	find	VERB
cjfa-49836	110	10	a	a	DET
cjfa-49836	110	11	significant	significant	ADJ
cjfa-49836	110	12	positive	positive	ADJ
cjfa-49836	110	13	impact	impact	NOUN
cjfa-49836	110	14	,	,	PUNCT
cjfa-49836	110	15	while	while	SCONJ
cjfa-49836	110	16	others	other	NOUN
cjfa-49836	110	17	observed	observe	VERB
cjfa-49836	110	18	a	a	DET
cjfa-49836	110	19	negative	negative	ADJ
cjfa-49836	110	20	influence	influence	NOUN
cjfa-49836	110	21	.	.	PUNCT
cjfa-49836	111	1	more	more	ADV
cjfa-49836	111	2	so	so	ADV
cjfa-49836	111	3	,	,	PUNCT
cjfa-49836	111	4	none	none	NOUN
cjfa-49836	111	5	of	of	ADP
cjfa-49836	111	6	these	these	DET
cjfa-49836	111	7	studies	study	NOUN
cjfa-49836	111	8	focused	focus	VERB
cjfa-49836	111	9	on	on	ADP
cjfa-49836	111	10	rem	rem	VERB
cjfa-49836	111	11	across	across	ADP
cjfa-49836	111	12	different	different	ADJ
cjfa-49836	111	13	sectors	sector	NOUN
cjfa-49836	111	14	in	in	ADP
cjfa-49836	111	15	nigeria	nigeria	PROPN
cjfa-49836	111	16	.	.	PUNCT
cjfa-49836	112	1	further	further	ADJ
cjfa-49836	112	2	research	research	NOUN
cjfa-49836	112	3	is	be	AUX
cjfa-49836	112	4	needed	need	VERB
cjfa-49836	112	5	to	to	PART
cjfa-49836	112	6	fully	fully	ADV
cjfa-49836	112	7	understand	understand	VERB
cjfa-49836	112	8	the	the	DET
cjfa-49836	112	9	factors	factor	NOUN
cjfa-49836	112	10	that	that	PRON
cjfa-49836	112	11	influence	influence	VERB
cjfa-49836	112	12	this	this	DET
cjfa-49836	112	13	relationship	relationship	NOUN
cjfa-49836	112	14	and	and	CCONJ
cjfa-49836	112	15	to	to	PART
cjfa-49836	112	16	develop	develop	VERB
cjfa-49836	112	17	effective	effective	ADJ
cjfa-49836	112	18	strategies	strategy	NOUN
cjfa-49836	112	19	for	for	ADP
cjfa-49836	112	20	managing	manage	VERB
cjfa-49836	112	21	cta	cta	PROPN
cjfa-49836	112	22	and	and	CCONJ
cjfa-49836	112	23	rem	rem	X
cjfa-49836	112	24	in	in	ADP
cjfa-49836	112	25	nigeria	nigeria	PROPN
cjfa-49836	112	26	and	and	CCONJ
cjfa-49836	112	27	other	other	ADJ
cjfa-49836	112	28	countries	country	NOUN
cjfa-49836	112	29	that	that	PRON
cjfa-49836	112	30	have	have	VERB
cjfa-49836	112	31	similar	similar	ADJ
cjfa-49836	112	32	tax	tax	NOUN
cjfa-49836	112	33	systems	system	NOUN
cjfa-49836	112	34	as	as	ADP
cjfa-49836	112	35	nigeria	nigeria	PROPN
cjfa-49836	112	36	.	.	PUNCT
cjfa-49836	113	1	given	give	VERB
cjfa-49836	113	2	the	the	DET
cjfa-49836	113	3	need	need	NOUN
cjfa-49836	113	4	to	to	PART
cjfa-49836	113	5	fill	fill	VERB
cjfa-49836	113	6	the	the	DET
cjfa-49836	113	7	literature	literature	NOUN
cjfa-49836	113	8	gap	gap	NOUN
cjfa-49836	113	9	,	,	PUNCT
cjfa-49836	113	10	the	the	DET
cjfa-49836	113	11	study	study	NOUN
cjfa-49836	113	12	hypothesizes	hypothesize	VERB
cjfa-49836	113	13	that	that	SCONJ
cjfa-49836	113	14	:	:	PUNCT
cjfa-49836	113	15	h2	h2	NOUN
cjfa-49836	113	16	:	:	PUNCT
cjfa-49836	113	17	corporate	corporate	ADJ
cjfa-49836	113	18	tax	tax	NOUN
cjfa-49836	113	19	avoidance	avoidance	NOUN
cjfa-49836	113	20	has	have	VERB
cjfa-49836	113	21	positive	positive	ADJ
cjfa-49836	113	22	effect	effect	NOUN
cjfa-49836	113	23	on	on	ADP
cjfa-49836	113	24	rem	rem	X
cjfa-49836	113	25	in	in	ADP
cjfa-49836	113	26	nigeria	nigeria	PROPN
cjfa-49836	113	27	.	.	PUNCT
cjfa-49836	114	1	s.	s.	PROPN
cjfa-49836	114	2	a.	a.	PROPN
cjfa-49836	114	3	shittu	shittu	PROPN
cjfa-49836	114	4	,	,	PUNCT
cjfa-49836	114	5	e.	e.	PROPN
cjfa-49836	114	6	a.	a.	PROPN
cjfa-49836	114	7	alagbe	alagbe	PROPN
cjfa-49836	114	8	,	,	PUNCT
cjfa-49836	114	9	o.	o.	PROPN
cjfa-49836	114	10	r.	r.	PROPN
cjfa-49836	114	11	jimoh9696	jimoh9696	PROPN
cjfa-49836	114	12	methodologymethodology	methodologymethodology	PROPN
cjfa-49836	114	13	research	research	NOUN
cjfa-49836	114	14	design	design	NOUN
cjfa-49836	114	15	research	research	NOUN
cjfa-49836	114	16	design	design	NOUN
cjfa-49836	114	17	quantitative	quantitative	ADJ
cjfa-49836	114	18	research	research	NOUN
cjfa-49836	114	19	was	be	AUX
cjfa-49836	114	20	employed	employ	VERB
cjfa-49836	114	21	for	for	ADP
cjfa-49836	114	22	this	this	DET
cjfa-49836	114	23	study	study	NOUN
cjfa-49836	114	24	to	to	PART
cjfa-49836	114	25	obtain	obtain	VERB
cjfa-49836	114	26	and	and	CCONJ
cjfa-49836	114	27	analyze	analyze	VERB
cjfa-49836	114	28	data	datum	NOUN
cjfa-49836	114	29	as	as	ADV
cjfa-49836	114	30	well	well	ADV
cjfa-49836	114	31	as	as	ADP
cjfa-49836	114	32	present	present	ADJ
cjfa-49836	114	33	findings	finding	NOUN
cjfa-49836	114	34	.	.	PUNCT
cjfa-49836	115	1	the	the	DET
cjfa-49836	115	2	study	study	NOUN
cjfa-49836	115	3	used	use	VERB
cjfa-49836	115	4	a	a	DET
cjfa-49836	115	5	firm	firm	ADJ
cjfa-49836	115	6	-	-	PUNCT
cjfa-49836	115	7	level	level	NOUN
cjfa-49836	115	8	strategy	strategy	NOUN
cjfa-49836	115	9	to	to	PART
cjfa-49836	115	10	analyze	analyze	VERB
cjfa-49836	115	11	the	the	DET
cjfa-49836	115	12	data	datum	NOUN
cjfa-49836	115	13	collected	collect	VERB
cjfa-49836	115	14	using	use	VERB
cjfa-49836	115	15	a	a	DET
cjfa-49836	115	16	non	non	ADJ
cjfa-49836	115	17	-	-	ADJ
cjfa-49836	115	18	experimental	experimental	ADJ
cjfa-49836	115	19	,	,	PUNCT
cjfa-49836	115	20	expo	expo	ADJ
cjfa-49836	115	21	-	-	PUNCT
cjfa-49836	115	22	facto	facto	X
cjfa-49836	115	23	research	research	NOUN
cjfa-49836	115	24	design	design	NOUN
cjfa-49836	115	25	.	.	PUNCT
cjfa-49836	116	1	the	the	DET
cjfa-49836	116	2	research	research	NOUN
cjfa-49836	116	3	is	be	AUX
cjfa-49836	116	4	longitudinal	longitudinal	ADJ
cjfa-49836	116	5	for	for	ADP
cjfa-49836	116	6	twelve	twelve	NUM
cjfa-49836	116	7	(	(	PUNCT
cjfa-49836	116	8	12	12	NUM
cjfa-49836	116	9	)	)	PUNCT
cjfa-49836	116	10	years	year	NOUN
cjfa-49836	116	11	,	,	PUNCT
cjfa-49836	116	12	from	from	ADP
cjfa-49836	116	13	2010	2010	NUM
cjfa-49836	116	14	to	to	ADP
cjfa-49836	116	15	2021	2021	NUM
cjfa-49836	116	16	,	,	PUNCT
cjfa-49836	116	17	employing	employ	VERB
cjfa-49836	116	18	listed	list	VERB
cjfa-49836	116	19	non	non	ADJ
cjfa-49836	116	20	-	-	ADJ
cjfa-49836	116	21	financial	financial	ADJ
cjfa-49836	116	22	firms	firm	NOUN
cjfa-49836	116	23	on	on	ADP
cjfa-49836	116	24	the	the	DET
cjfa-49836	116	25	floor	floor	NOUN
cjfa-49836	116	26	of	of	ADP
cjfa-49836	116	27	the	the	DET
cjfa-49836	116	28	nigerian	nigerian	ADJ
cjfa-49836	116	29	exchage	exchage	PROPN
cjfa-49836	116	30	group	group	PROPN
cjfa-49836	116	31	(	(	PUNCT
cjfa-49836	116	32	ngx	ngx	PROPN
cjfa-49836	116	33	)	)	PUNCT
cjfa-49836	116	34	.	.	PUNCT
cjfa-49836	117	1	sample	sample	NOUN
cjfa-49836	117	2	size	size	NOUN
cjfa-49836	117	3	and	and	CCONJ
cjfa-49836	117	4	sampling	sample	VERB
cjfa-49836	117	5	technique	technique	NOUN
cjfa-49836	117	6	sample	sample	NOUN
cjfa-49836	117	7	size	size	NOUN
cjfa-49836	117	8	and	and	CCONJ
cjfa-49836	117	9	sampling	sample	VERB
cjfa-49836	117	10	technique	technique	NOUN
cjfa-49836	117	11	the	the	DET
cjfa-49836	117	12	population	population	NOUN
cjfa-49836	117	13	consists	consist	VERB
cjfa-49836	117	14	of	of	ADP
cjfa-49836	117	15	all	all	DET
cjfa-49836	117	16	listed	list	VERB
cjfa-49836	117	17	companies	company	NOUN
cjfa-49836	117	18	on	on	ADP
cjfa-49836	117	19	nxg	nxg	PROPN
cjfa-49836	117	20	as	as	ADP
cjfa-49836	117	21	of	of	ADP
cjfa-49836	117	22	december	december	PROPN
cjfa-49836	117	23	2021	2021	NUM
cjfa-49836	117	24	.	.	PUNCT
cjfa-49836	118	1	a	a	DET
cjfa-49836	118	2	multistage	multistage	NOUN
cjfa-49836	118	3	sampling	sampling	NOUN
cjfa-49836	118	4	technique	technique	NOUN
cjfa-49836	118	5	was	be	AUX
cjfa-49836	118	6	used	use	VERB
cjfa-49836	118	7	.	.	PUNCT
cjfa-49836	119	1	firms	firm	NOUN
cjfa-49836	119	2	were	be	AUX
cjfa-49836	119	3	segregated	segregate	VERB
cjfa-49836	119	4	into	into	ADP
cjfa-49836	119	5	financial	financial	ADJ
cjfa-49836	119	6	and	and	CCONJ
cjfa-49836	119	7	non	non	ADJ
cjfa-49836	119	8	-	-	ADJ
cjfa-49836	119	9	financial	financial	ADJ
cjfa-49836	119	10	categories	category	NOUN
cjfa-49836	119	11	,	,	PUNCT
cjfa-49836	119	12	and	and	CCONJ
cjfa-49836	119	13	finally	finally	ADV
cjfa-49836	119	14	,	,	PUNCT
cjfa-49836	119	15	firms	firm	NOUN
cjfa-49836	119	16	with	with	ADP
cjfa-49836	119	17	data	datum	NOUN
cjfa-49836	119	18	needed	need	VERB
cjfa-49836	119	19	for	for	ADP
cjfa-49836	119	20	the	the	DET
cjfa-49836	119	21	study	study	NOUN
cjfa-49836	119	22	were	be	AUX
cjfa-49836	119	23	chosen	choose	VERB
cjfa-49836	119	24	,	,	PUNCT
cjfa-49836	119	25	as	as	SCONJ
cjfa-49836	119	26	shown	show	VERB
cjfa-49836	119	27	in	in	ADP
cjfa-49836	119	28	tables	table	NOUN
cjfa-49836	119	29	1	1	NUM
cjfa-49836	119	30	and	and	CCONJ
cjfa-49836	119	31	2	2	NUM
cjfa-49836	119	32	.	.	NOUN
cjfa-49836	119	33	table	table	NOUN
cjfa-49836	119	34	1	1	NUM
cjfa-49836	119	35	.	.	PUNCT
cjfa-49836	119	36	listed	list	VERB
cjfa-49836	119	37	firms	firm	NOUN
cjfa-49836	119	38	in	in	ADP
cjfa-49836	119	39	nigeria	nigeria	PROPN
cjfa-49836	119	40	as	as	ADP
cjfa-49836	119	41	at	at	ADP
cjfa-49836	119	42	31st	31st	PROPN
cjfa-49836	119	43	december	december	PROPN
cjfa-49836	119	44	,	,	PUNCT
cjfa-49836	119	45	2021	2021	NUM
cjfa-49836	119	46	total	total	ADJ
cjfa-49836	119	47	listed	list	VERB
cjfa-49836	119	48	firms	firm	NOUN
cjfa-49836	119	49	157	157	NUM
cjfa-49836	119	50	listed	list	VERB
cjfa-49836	119	51	financial	financial	ADJ
cjfa-49836	119	52	firms	firm	NOUN
cjfa-49836	119	53	44	44	NUM
cjfa-49836	119	54	listed	list	VERB
cjfa-49836	119	55	non	non	ADJ
cjfa-49836	119	56	-	-	ADJ
cjfa-49836	119	57	financial	financial	ADJ
cjfa-49836	119	58	firms	firm	NOUN
cjfa-49836	119	59	113	113	NUM
cjfa-49836	119	60	listed	list	VERB
cjfa-49836	119	61	non	non	ADJ
cjfa-49836	119	62	-	-	ADJ
cjfa-49836	119	63	financial	financial	ADJ
cjfa-49836	119	64	firms	firm	NOUN
cjfa-49836	119	65	without	without	ADP
cjfa-49836	119	66	data	datum	NOUN
cjfa-49836	119	67	needed	need	VERB
cjfa-49836	119	68	for	for	ADP
cjfa-49836	119	69	the	the	DET
cjfa-49836	119	70	study	study	NOUN
cjfa-49836	119	71	55	55	NUM
cjfa-49836	119	72	sampled	sample	VERB
cjfa-49836	119	73	firms	firm	NOUN
cjfa-49836	119	74	58	58	NUM
cjfa-49836	119	75	s	s	NOUN
cjfa-49836	119	76	o	o	NOUN
cjfa-49836	119	77	u	u	NOUN
cjfa-49836	119	78	r	r	NOUN
cjfa-49836	119	79	c	c	NOUN
cjfa-49836	119	80	e	e	NOUN
cjfa-49836	119	81	:	:	PUNCT
cjfa-49836	119	82	authors	author	NOUN
cjfa-49836	119	83	compilation	compilation	NOUN
cjfa-49836	119	84	.	.	PUNCT
cjfa-49836	120	1	table	table	NOUN
cjfa-49836	120	2	2	2	NUM
cjfa-49836	120	3	.	.	X
cjfa-49836	121	1	sample	sample	NOUN
cjfa-49836	121	2	for	for	ADP
cjfa-49836	121	3	the	the	DET
cjfa-49836	121	4	study	study	NOUN
cjfa-49836	121	5	sector	sector	NOUN
cjfa-49836	121	6	selected	select	VERB
cjfa-49836	121	7	firms	firm	NOUN
cjfa-49836	121	8	agriculture	agriculture	NOUN
cjfa-49836	121	9	4	4	NUM
cjfa-49836	121	10	conglomerate	conglomerate	NOUN
cjfa-49836	121	11	5	5	NUM
cjfa-49836	121	12	consumer	consumer	NOUN
cjfa-49836	121	13	goods	good	NOUN
cjfa-49836	121	14	10	10	NUM
cjfa-49836	121	15	construction	construction	NOUN
cjfa-49836	121	16	&	&	CCONJ
cjfa-49836	121	17	real	real	ADJ
cjfa-49836	121	18	estate	estate	NOUN
cjfa-49836	121	19	2	2	NUM
cjfa-49836	121	20	tax	tax	NOUN
cjfa-49836	121	21	planning	planning	NOUN
cjfa-49836	121	22	,	,	PUNCT
cjfa-49836	121	23	corporate	corporate	ADJ
cjfa-49836	121	24	tax	tax	NOUN
cjfa-49836	121	25	avoidance	avoidance	NOUN
cjfa-49836	121	26	…	…	PUNCT
cjfa-49836	121	27	9797	9797	NUM
cjfa-49836	121	28	sector	sector	NOUN
cjfa-49836	121	29	selected	select	VERB
cjfa-49836	121	30	firms	firm	NOUN
cjfa-49836	121	31	healthcare	healthcare	VERB
cjfa-49836	121	32	5	5	NUM
cjfa-49836	121	33	ict	ict	PROPN
cjfa-49836	121	34	4	4	NUM
cjfa-49836	121	35	industrial	industrial	ADJ
cjfa-49836	121	36	goods	good	NOUN
cjfa-49836	121	37	6	6	NUM
cjfa-49836	121	38	natural	natural	ADJ
cjfa-49836	121	39	resources	resource	NOUN
cjfa-49836	121	40	4	4	NUM
cjfa-49836	121	41	oil	oil	NOUN
cjfa-49836	121	42	&	&	CCONJ
cjfa-49836	121	43	gas	gas	NOUN
cjfa-49836	121	44	7	7	NUM
cjfa-49836	121	45	services	service	NOUN
cjfa-49836	121	46	11	11	NUM
cjfa-49836	121	47	total	total	NOUN
cjfa-49836	121	48	58	58	NUM
cjfa-49836	121	49	s	s	NOUN
cjfa-49836	121	50	o	o	NOUN
cjfa-49836	121	51	u	u	NOUN
cjfa-49836	121	52	r	r	NOUN
cjfa-49836	121	53	c	c	NOUN
cjfa-49836	121	54	e	e	NOUN
cjfa-49836	121	55	:	:	PUNCT
cjfa-49836	121	56	authors	author	NOUN
cjfa-49836	121	57	compilation	compilation	NOUN
cjfa-49836	121	58	.	.	PUNCT
cjfa-49836	122	1	method	method	NOUN
cjfa-49836	122	2	and	and	CCONJ
cjfa-49836	122	3	sources	source	NOUN
cjfa-49836	122	4	of	of	ADP
cjfa-49836	122	5	datamethod	datamethod	NOUN
cjfa-49836	122	6	and	and	CCONJ
cjfa-49836	122	7	sources	source	NOUN
cjfa-49836	122	8	of	of	ADP
cjfa-49836	122	9	data	datum	NOUN
cjfa-49836	122	10	secondary	secondary	ADJ
cjfa-49836	122	11	data	datum	NOUN
cjfa-49836	122	12	for	for	ADP
cjfa-49836	122	13	sampled	sample	VERB
cjfa-49836	122	14	listed	list	VERB
cjfa-49836	122	15	non	non	ADJ
cjfa-49836	122	16	-	-	ADJ
cjfa-49836	122	17	financial	financial	ADJ
cjfa-49836	122	18	firms	firm	NOUN
cjfa-49836	122	19	was	be	AUX
cjfa-49836	122	20	gathered	gather	VERB
cjfa-49836	122	21	from	from	ADP
cjfa-49836	122	22	annual	annual	ADJ
cjfa-49836	122	23	financial	financial	ADJ
cjfa-49836	122	24	reports	report	NOUN
cjfa-49836	122	25	and	and	CCONJ
cjfa-49836	122	26	nxg	nxg	PROPN
cjfa-49836	122	27	fact	fact	NOUN
cjfa-49836	122	28	books	book	NOUN
cjfa-49836	122	29	for	for	ADP
cjfa-49836	122	30	the	the	DET
cjfa-49836	122	31	study	study	NOUN
cjfa-49836	122	32	period	period	NOUN
cjfa-49836	122	33	.	.	PUNCT
cjfa-49836	123	1	a	a	DET
cjfa-49836	123	2	generalized	generalized	ADJ
cjfa-49836	123	3	method	method	NOUN
cjfa-49836	123	4	of	of	ADP
cjfa-49836	123	5	moments	moment	NOUN
cjfa-49836	123	6	was	be	AUX
cjfa-49836	123	7	employed	employ	VERB
cjfa-49836	123	8	to	to	PART
cjfa-49836	123	9	examine	examine	VERB
cjfa-49836	123	10	the	the	DET
cjfa-49836	123	11	effect	effect	NOUN
cjfa-49836	123	12	of	of	ADP
cjfa-49836	123	13	dependent	dependent	ADJ
cjfa-49836	123	14	and	and	CCONJ
cjfa-49836	123	15	control	control	NOUN
cjfa-49836	123	16	variables	variable	NOUN
cjfa-49836	123	17	on	on	ADP
cjfa-49836	123	18	rem	rem	PROPN
cjfa-49836	123	19	.	.	PROPN
cjfa-49836	123	20	table	table	NOUN
cjfa-49836	123	21	3	3	NUM
cjfa-49836	123	22	.	.	PUNCT
cjfa-49836	124	1	variables	variable	NOUN
cjfa-49836	124	2	measurement	measurement	NOUN
cjfa-49836	124	3	s	s	PROPN
cjfa-49836	124	4	/	/	SYM
cjfa-49836	124	5	n	n	CCONJ
cjfa-49836	124	6	variable	variable	ADJ
cjfa-49836	124	7	measurement	measurement	NOUN
cjfa-49836	124	8	reference	reference	NOUN
cjfa-49836	124	9	dependent	dependent	ADJ
cjfa-49836	124	10	1	1	NUM
cjfa-49836	124	11	real	real	ADJ
cjfa-49836	124	12	earnings	earning	NOUN
cjfa-49836	124	13	management	management	NOUN
cjfa-49836	124	14	(	(	PUNCT
cjfa-49836	124	15	rem	rem	NOUN
cjfa-49836	124	16	)	)	PUNCT
cjfa-49836	124	17	abnormal	abnormal	ADJ
cjfa-49836	124	18	cash	cash	NOUN
cjfa-49836	124	19	flow	flow	NOUN
cjfa-49836	124	20	from	from	ADP
cjfa-49836	124	21	operation(acfo*-1	operation(acfo*-1	NOUN
cjfa-49836	124	22	)	)	PUNCT
cjfa-49836	124	23	+	+	CCONJ
cjfa-49836	124	24	abnormal	abnormal	ADJ
cjfa-49836	124	25	production	production	NOUN
cjfa-49836	124	26	cost	cost	NOUN
cjfa-49836	124	27	(	(	PUNCT
cjfa-49836	124	28	aprod	aprod	NOUN
cjfa-49836	124	29	)	)	PUNCT
cjfa-49836	125	1	+	+	CCONJ
cjfa-49836	125	2	abnormal	abnormal	ADJ
cjfa-49836	125	3	discretionary	discretionary	ADJ
cjfa-49836	125	4	expenses(adisexp*-1	expenses(adisexp*-1	NOUN
cjfa-49836	125	5	)	)	PUNCT
cjfa-49836	125	6	roychowdhury	roychowdhury	NOUN
cjfa-49836	125	7	(	(	PUNCT
cjfa-49836	125	8	2006	2006	NUM
cjfa-49836	125	9	)	)	PUNCT
cjfa-49836	125	10	model	model	NOUN
cjfa-49836	125	11	.	.	PUNCT
cjfa-49836	126	1	shittu	shittu	PROPN
cjfa-49836	126	2	and	and	CCONJ
cjfa-49836	126	3	onifade	onifade	ADJ
cjfa-49836	126	4	(	(	PUNCT
cjfa-49836	126	5	2023	2023	NUM
cjfa-49836	126	6	)	)	PUNCT
cjfa-49836	126	7	independent	independent	ADJ
cjfa-49836	126	8	2	2	NUM
cjfa-49836	126	9	tax	tax	NOUN
cjfa-49836	126	10	planning	planning	NOUN
cjfa-49836	126	11	organizing	organize	VERB
cjfa-49836	126	12	the	the	DET
cjfa-49836	126	13	taxpayer	taxpayer	NOUN
cjfa-49836	126	14	efforts	effort	NOUN
cjfa-49836	126	15	in	in	ADP
cjfa-49836	126	16	a	a	DET
cjfa-49836	126	17	way	way	NOUN
cjfa-49836	126	18	that	that	PRON
cjfa-49836	126	19	the	the	DET
cjfa-49836	126	20	debt	debt	NOUN
cjfa-49836	126	21	taxes	tax	VERB
cjfa-49836	126	22	either	either	CCONJ
cjfa-49836	126	23	income	income	NOUN
cjfa-49836	126	24	tax	tax	NOUN
cjfa-49836	126	25	or	or	CCONJ
cjfa-49836	126	26	other	other	ADJ
cjfa-49836	126	27	taxes	taxis	NOUN
cjfa-49836	126	28	are	be	AUX
cjfa-49836	126	29	in	in	ADP
cjfa-49836	126	30	the	the	DET
cjfa-49836	126	31	position	position	NOUN
cjfa-49836	126	32	of	of	ADP
cjfa-49836	126	33	the	the	DET
cjfa-49836	126	34	minimal	minimal	ADJ
cjfa-49836	126	35	possible	possible	ADJ
cjfa-49836	126	36	kasipillai	kasipillai	NOUN
cjfa-49836	126	37	and	and	CCONJ
cjfa-49836	126	38	mahenthiran	mahenthiran	PROPN
cjfa-49836	126	39	(	(	PUNCT
cjfa-49836	126	40	2013	2013	NUM
cjfa-49836	126	41	)	)	PUNCT
cjfa-49836	126	42	,	,	PUNCT
cjfa-49836	126	43	mudjiyanti	mudjiyanti	NOUN
cjfa-49836	126	44	(	(	PUNCT
cjfa-49836	126	45	2018	2018	NUM
cjfa-49836	126	46	)	)	PUNCT
cjfa-49836	126	47	3	3	NUM
cjfa-49836	126	48	corporate	corporate	ADJ
cjfa-49836	126	49	tax	tax	NOUN
cjfa-49836	126	50	avoidance	avoidance	NOUN
cjfa-49836	126	51	(	(	PUNCT
cjfa-49836	126	52	cta	cta	NOUN
cjfa-49836	126	53	)	)	PUNCT
cjfa-49836	126	54	tax	tax	NOUN
cjfa-49836	126	55	expense	expense	NOUN
cjfa-49836	126	56	÷	÷	PUNCT
cjfa-49836	126	57	earnings	earning	NOUN
cjfa-49836	126	58	before	before	ADP
cjfa-49836	126	59	profit	profit	NOUN
cjfa-49836	126	60	and	and	CCONJ
cjfa-49836	126	61	tax	tax	NOUN
cjfa-49836	126	62	kurniasih	kurniasih	PROPN
cjfa-49836	126	63	,	,	PUNCT
cjfa-49836	126	64	sulardi	sulardi	PROPN
cjfa-49836	126	65	and	and	CCONJ
cjfa-49836	126	66	suranta	suranta	PROPN
cjfa-49836	126	67	(	(	PUNCT
cjfa-49836	126	68	2017	2017	NUM
cjfa-49836	126	69	)	)	PUNCT
cjfa-49836	126	70	,	,	PUNCT
cjfa-49836	126	71	rahayu	rahayu	PROPN
cjfa-49836	126	72	et	et	PROPN
cjfa-49836	126	73	al	al	PROPN
cjfa-49836	126	74	.	.	PROPN
cjfa-49836	127	1	(	(	PUNCT
cjfa-49836	127	2	2023	2023	NUM
cjfa-49836	127	3	)	)	PUNCT
cjfa-49836	127	4	table	table	NOUN
cjfa-49836	127	5	2	2	NUM
cjfa-49836	127	6	.	.	X
cjfa-49836	127	7	sample	sample	NOUN
cjfa-49836	127	8	…	…	PUNCT
cjfa-49836	127	9	s.	s.	PROPN
cjfa-49836	127	10	a.	a.	PROPN
cjfa-49836	127	11	shittu	shittu	PROPN
cjfa-49836	127	12	,	,	PUNCT
cjfa-49836	127	13	e.	e.	PROPN
cjfa-49836	127	14	a.	a.	PROPN
cjfa-49836	127	15	alagbe	alagbe	PROPN
cjfa-49836	127	16	,	,	PUNCT
cjfa-49836	128	1	o.	o.	PROPN
cjfa-49836	128	2	r.	r.	PROPN
cjfa-49836	128	3	jimoh9898	jimoh9898	PROPN
cjfa-49836	128	4	s	s	PROPN
cjfa-49836	128	5	/	/	SYM
cjfa-49836	128	6	n	n	CCONJ
cjfa-49836	128	7	variable	variable	ADJ
cjfa-49836	128	8	measurement	measurement	NOUN
cjfa-49836	128	9	reference	reference	NOUN
cjfa-49836	128	10	control	control	VERB
cjfa-49836	128	11	4	4	NUM
cjfa-49836	128	12	leverage	leverage	NOUN
cjfa-49836	128	13	(	(	PUNCT
cjfa-49836	128	14	lev	lev	NOUN
cjfa-49836	128	15	)	)	PUNCT
cjfa-49836	128	16	total	total	ADJ
cjfa-49836	128	17	debt	debt	NOUN
cjfa-49836	128	18	÷	÷	PUNCT
cjfa-49836	128	19	total	total	ADJ
cjfa-49836	128	20	asset	asset	NOUN
cjfa-49836	128	21	chakraborty	chakraborty	NOUN
cjfa-49836	128	22	(	(	PUNCT
cjfa-49836	128	23	2023	2023	NUM
cjfa-49836	128	24	)	)	PUNCT
cjfa-49836	128	25	,	,	PUNCT
cjfa-49836	128	26	chakraborty	chakraborty	PROPN
cjfa-49836	128	27	and	and	CCONJ
cjfa-49836	128	28	md	md	PROPN
cjfa-49836	128	29	.	.	PROPN
cjfa-49836	129	1	(	(	PUNCT
cjfa-49836	129	2	2023	2023	NUM
cjfa-49836	129	3	)	)	PUNCT
cjfa-49836	129	4	5	5	NUM
cjfa-49836	129	5	firm	firm	ADJ
cjfa-49836	129	6	size	size	NOUN
cjfa-49836	129	7	(	(	PUNCT
cjfa-49836	129	8	fs	fs	NOUN
cjfa-49836	129	9	)	)	PUNCT
cjfa-49836	129	10	natural	natural	ADJ
cjfa-49836	129	11	log	log	NOUN
cjfa-49836	129	12	of	of	ADP
cjfa-49836	129	13	total	total	ADJ
cjfa-49836	129	14	asset	asset	NOUN
cjfa-49836	129	15	shittu	shittu	NOUN
cjfa-49836	129	16	,	,	PUNCT
cjfa-49836	129	17	oyedeji	oyedeji	NOUN
cjfa-49836	129	18	and	and	CCONJ
cjfa-49836	129	19	onifade	onifade	ADJ
cjfa-49836	129	20	(	(	PUNCT
cjfa-49836	129	21	2022	2022	NUM
cjfa-49836	129	22	)	)	PUNCT
cjfa-49836	129	23	,	,	PUNCT
cjfa-49836	129	24	desai	desai	PROPN
cjfa-49836	129	25	and	and	CCONJ
cjfa-49836	129	26	desai	desai	PROPN
cjfa-49836	129	27	(	(	PUNCT
cjfa-49836	129	28	2019	2019	NUM
cjfa-49836	129	29	)	)	PUNCT
cjfa-49836	129	30	.	.	PUNCT
cjfa-49836	130	1	6	6	NUM
cjfa-49836	130	2	growth	growth	NOUN
cjfa-49836	130	3	(	(	PUNCT
cjfa-49836	130	4	gr	gr	NOUN
cjfa-49836	130	5	)	)	PUNCT
cjfa-49836	130	6	market	market	NOUN
cjfa-49836	130	7	capitalization	capitalization	NOUN
cjfa-49836	130	8	÷	÷	PUNCT
cjfa-49836	130	9	shareholder	shareholder	PROPN
cjfa-49836	130	10	equity	equity	PROPN
cjfa-49836	130	11	onaolapo	onaolapo	PROPN
cjfa-49836	130	12	and	and	CCONJ
cjfa-49836	130	13	shittu	shittu	ADJ
cjfa-49836	130	14	(	(	PUNCT
cjfa-49836	130	15	2022	2022	NUM
cjfa-49836	130	16	)	)	PUNCT
cjfa-49836	130	17	,	,	PUNCT
cjfa-49836	130	18	kurniasih	kurniasih	PROPN
cjfa-49836	130	19	,	,	PUNCT
cjfa-49836	130	20	yusri	yusri	NUM
cjfa-49836	130	21	,	,	PUNCT
cjfa-49836	130	22	kamarudin	kamarudin	NOUN
cjfa-49836	130	23	and	and	CCONJ
cjfa-49836	130	24	sheikh	sheikh	PROPN
cjfa-49836	130	25	hassan	hassan	PROPN
cjfa-49836	130	26	(	(	PUNCT
cjfa-49836	130	27	2023	2023	NUM
cjfa-49836	130	28	)	)	PUNCT
cjfa-49836	130	29	s	s	PART
cjfa-49836	130	30	o	o	NOUN
cjfa-49836	130	31	u	u	NOUN
cjfa-49836	130	32	r	r	NOUN
cjfa-49836	130	33	c	c	NOUN
cjfa-49836	130	34	e	e	NOUN
cjfa-49836	130	35	:	:	PUNCT
cjfa-49836	130	36	authors	author	NOUN
cjfa-49836	130	37	compilation	compilation	NOUN
cjfa-49836	130	38	.	.	PUNCT
cjfa-49836	131	1	model	model	NOUN
cjfa-49836	131	2	specification	specification	PROPN
cjfa-49836	131	3	model	model	NOUN
cjfa-49836	131	4	specification	specification	NOUN
cjfa-49836	131	5	the	the	DET
cjfa-49836	131	6	study	study	NOUN
cjfa-49836	131	7	model	model	NOUN
cjfa-49836	131	8	was	be	AUX
cjfa-49836	131	9	adapted	adapt	VERB
cjfa-49836	131	10	from	from	ADP
cjfa-49836	131	11	the	the	DET
cjfa-49836	131	12	works	work	NOUN
cjfa-49836	131	13	of	of	ADP
cjfa-49836	131	14	(	(	PUNCT
cjfa-49836	131	15	maccarthy	maccarthy	ADJ
cjfa-49836	131	16	,	,	PUNCT
cjfa-49836	131	17	2021	2021	NUM
cjfa-49836	131	18	;	;	PUNCT
cjfa-49836	131	19	tanko	tanko	PROPN
cjfa-49836	131	20	,	,	PUNCT
cjfa-49836	131	21	2023	2023	NUM
cjfa-49836	131	22	)	)	PUNCT
cjfa-49836	131	23	as	as	SCONJ
cjfa-49836	131	24	shown	show	VERB
cjfa-49836	131	25	below	below	ADV
cjfa-49836	131	26	.	.	PUNCT
cjfa-49836	132	1	remit=	remit=	NUM
cjfa-49836	133	1	β0	β0	PROPN
cjfa-49836	133	2	+	+	CCONJ
cjfa-49836	133	3	β1(tp)it	β1(tp)it	PROPN
cjfa-49836	134	1	+	+	CCONJ
cjfa-49836	134	2	β2(cta)it+β3(lev)it+	β2(cta)it+β3(lev)it+	PUNCT
cjfa-49836	134	3	β4(gr)it	β4(gr)it	X
cjfa-49836	135	1	+	+	CCONJ
cjfa-49836	135	2	β5(fs)it	β5(fs)it	ADJ
cjfa-49836	135	3	+	+	CCONJ
cjfa-49836	135	4	ɛit	ɛit	NOUN
cjfa-49836	135	5	where	where	SCONJ
cjfa-49836	135	6	rem	rem	X
cjfa-49836	135	7	is	be	AUX
cjfa-49836	135	8	dependent	dependent	ADJ
cjfa-49836	135	9	variable	variable	NOUN
cjfa-49836	135	10	.	.	PUNCT
cjfa-49836	136	1	also	also	ADV
cjfa-49836	136	2	,	,	PUNCT
cjfa-49836	136	3	tp	tp	NOUN
cjfa-49836	136	4	,	,	PUNCT
cjfa-49836	136	5	cta	cta	PROPN
cjfa-49836	136	6	,	,	PUNCT
cjfa-49836	136	7	lev	lev	NOUN
cjfa-49836	136	8	,	,	PUNCT
cjfa-49836	136	9	fs	fs	PROPN
cjfa-49836	136	10	and	and	CCONJ
cjfa-49836	136	11	gr	gr	PROPN
cjfa-49836	136	12	are	be	AUX
cjfa-49836	136	13	independent	independent	ADJ
cjfa-49836	136	14	and	and	CCONJ
cjfa-49836	136	15	control	control	NOUN
cjfa-49836	136	16	variables	variable	NOUN
cjfa-49836	136	17	while	while	SCONJ
cjfa-49836	136	18	β1	β1	PROPN
cjfa-49836	136	19	,	,	PUNCT
cjfa-49836	136	20	β2	β2	NOUN
cjfa-49836	136	21	,	,	PUNCT
cjfa-49836	136	22	β3	β3	PROPN
cjfa-49836	136	23	,	,	PUNCT
cjfa-49836	136	24	β4	β4	PROPN
cjfa-49836	136	25	,	,	PUNCT
cjfa-49836	136	26	and	and	CCONJ
cjfa-49836	136	27	β5	β5	PROPN
cjfa-49836	136	28	represent	represent	VERB
cjfa-49836	136	29	regression	regression	NOUN
cjfa-49836	136	30	coefficients	coefficient	NOUN
cjfa-49836	136	31	estimated	estimate	VERB
cjfa-49836	136	32	.	.	PUNCT
cjfa-49836	137	1	more	more	ADV
cjfa-49836	137	2	so	so	ADV
cjfa-49836	137	3	,	,	PUNCT
cjfa-49836	137	4	β0	β0	PROPN
cjfa-49836	137	5	is	be	AUX
cjfa-49836	137	6	the	the	DET
cjfa-49836	137	7	constant	constant	ADJ
cjfa-49836	137	8	on	on	ADP
cjfa-49836	137	9	the	the	DET
cjfa-49836	137	10	regression	regression	NOUN
cjfa-49836	137	11	equation	equation	NOUN
cjfa-49836	137	12	;	;	PUNCT
cjfa-49836	137	13	t	t	PROPN
cjfa-49836	137	14	represents	represent	VERB
cjfa-49836	137	15	time	time	NOUN
cjfa-49836	137	16	series	series	NOUN
cjfa-49836	137	17	of	of	ADP
cjfa-49836	137	18	the	the	DET
cjfa-49836	137	19	study	study	NOUN
cjfa-49836	137	20	(	(	PUNCT
cjfa-49836	137	21	t	t	NOUN
cjfa-49836	137	22	=	=	SYM
cjfa-49836	137	23	1	1	NUM
cjfa-49836	137	24	,	,	PUNCT
cjfa-49836	137	25	2	2	NUM
cjfa-49836	137	26	,	,	PUNCT
cjfa-49836	137	27	3	3	NUM
cjfa-49836	137	28	,	,	PUNCT
cjfa-49836	137	29	4	4	NUM
cjfa-49836	137	30	,	,	PUNCT
cjfa-49836	137	31	&	&	CCONJ
cjfa-49836	137	32	5	5	NUM
cjfa-49836	137	33	)	)	PUNCT
cjfa-49836	137	34	;	;	PUNCT
cjfa-49836	137	35	i	i	PRON
cjfa-49836	137	36	is	be	AUX
cjfa-49836	137	37	the	the	DET
cjfa-49836	137	38	crosssection	crosssection	NOUN
cjfa-49836	137	39	i.e.	i.e.	ADV
cjfa-49836	137	40	,	,	PUNCT
cjfa-49836	137	41	76	76	NUM
cjfa-49836	137	42	listed	list	VERB
cjfa-49836	137	43	non	non	ADJ
cjfa-49836	137	44	-	-	ADJ
cjfa-49836	137	45	financial	financial	ADJ
cjfa-49836	137	46	firms	firm	NOUN
cjfa-49836	137	47	in	in	ADP
cjfa-49836	137	48	nigeria	nigeria	PROPN
cjfa-49836	137	49	with	with	ADP
cjfa-49836	137	50	needed	need	VERB
cjfa-49836	137	51	data	datum	NOUN
cjfa-49836	137	52	;	;	PUNCT
cjfa-49836	137	53	ɛ	ɛ	PROPN
cjfa-49836	137	54	is	be	AUX
cjfa-49836	137	55	error	error	NOUN
cjfa-49836	137	56	term	term	NOUN
cjfa-49836	137	57	.	.	PUNCT
cjfa-49836	138	1	table	table	NOUN
cjfa-49836	138	2	3	3	NUM
cjfa-49836	138	3	.	.	PUNCT
cjfa-49836	138	4	variables	variable	NOUN
cjfa-49836	138	5	…	…	PUNCT
cjfa-49836	138	6	tax	tax	NOUN
cjfa-49836	138	7	planning	planning	NOUN
cjfa-49836	138	8	,	,	PUNCT
cjfa-49836	138	9	corporate	corporate	ADJ
cjfa-49836	138	10	tax	tax	NOUN
cjfa-49836	138	11	avoidance	avoidance	NOUN
cjfa-49836	138	12	…	…	SYM
cjfa-49836	138	13	9999	9999	NUM
cjfa-49836	138	14	results	result	NOUN
cjfa-49836	138	15	and	and	CCONJ
cjfa-49836	138	16	discussionresults	discussionresult	NOUN
cjfa-49836	138	17	and	and	CCONJ
cjfa-49836	138	18	discussion	discussion	NOUN
cjfa-49836	138	19	descriptive	descriptive	ADJ
cjfa-49836	138	20	statisticsdescriptive	statisticsdescriptive	ADJ
cjfa-49836	138	21	statistics	statistics	PROPN
cjfa-49836	138	22	table	table	NOUN
cjfa-49836	138	23	4	4	NUM
cjfa-49836	138	24	.	.	PUNCT
cjfa-49836	139	1	descriptive	descriptive	ADJ
cjfa-49836	139	2	statistics	statistic	NOUN
cjfa-49836	139	3	variable	variable	PROPN
cjfa-49836	139	4	mean	mean	PROPN
cjfa-49836	139	5	min	min	PROPN
cjfa-49836	139	6	max	max	PROPN
cjfa-49836	139	7	std	std	PROPN
cjfa-49836	139	8	.	.	PROPN
cjfa-49836	140	1	dev	dev	PROPN
cjfa-49836	140	2	.	.	PROPN
cjfa-49836	140	3	skewness	skewness	PROPN
cjfa-49836	140	4	kurtosis	kurtosis	VERB
cjfa-49836	140	5	observation	observation	NOUN
cjfa-49836	140	6	rem	rem	VERB
cjfa-49836	140	7	0.2164	0.2164	NUM
cjfa-49836	140	8	-3.1767	-3.1767	NOUN
cjfa-49836	140	9	3.1149	3.1149	NUM
cjfa-49836	140	10	0.5017	0.5017	NUM
cjfa-49836	140	11	0.1119	0.1119	NUM
cjfa-49836	140	12	12.6495	12.6495	NUM
cjfa-49836	140	13	696	696	NUM
cjfa-49836	140	14	tp	tp	ADP
cjfa-49836	140	15	14.7770	14.7770	NUM
cjfa-49836	140	16	0.3771	0.3771	NUM
cjfa-49836	140	17	60.5480	60.5480	NUM
cjfa-49836	140	18	10.1473	10.1473	NUM
cjfa-49836	140	19	1.0126	1.0126	NUM
cjfa-49836	140	20	4.1513	4.1513	NUM
cjfa-49836	140	21	696	696	NUM
cjfa-49836	140	22	cta	cta	PROPN
cjfa-49836	140	23	12.3611	12.3611	NUM
cjfa-49836	140	24	0.3011	0.3011	NUM
cjfa-49836	140	25	96.8795	96.8795	NUM
cjfa-49836	140	26	9.9970	9.9970	NUM
cjfa-49836	140	27	2.2471	2.2471	NUM
cjfa-49836	140	28	13.6181	13.6181	NUM
cjfa-49836	140	29	696	696	NUM
cjfa-49836	140	30	lev	lev	NOUN
cjfa-49836	140	31	20.0073	20.0073	NUM
cjfa-49836	140	32	0.7054	0.7054	NUM
cjfa-49836	140	33	85.8905	85.8905	NUM
cjfa-49836	140	34	2.7014	2.7014	NUM
cjfa-49836	140	35	1.3518	1.3518	NUM
cjfa-49836	140	36	4.9502	4.9502	NUM
cjfa-49836	140	37	696	696	NUM
cjfa-49836	140	38	gt	gt	PROPN
cjfa-49836	140	39	41.7731	41.7731	NUM
cjfa-49836	140	40	1.5237	1.5237	NUM
cjfa-49836	140	41	98.6393	98.6393	NUM
cjfa-49836	140	42	19.2213	19.2213	NUM
cjfa-49836	140	43	0.4071	0.4071	NUM
cjfa-49836	140	44	2.6129	2.6129	NUM
cjfa-49836	140	45	696	696	NUM
cjfa-49836	140	46	fs	fs	ADP
cjfa-49836	140	47	4.7320	4.7320	NUM
cjfa-49836	140	48	1.2523	1.2523	NUM
cjfa-49836	140	49	6.6309	6.6309	NUM
cjfa-49836	140	50	0.9683	0.9683	NUM
cjfa-49836	140	51	-0.4932	-0.4932	NOUN
cjfa-49836	141	1	3.1087	3.1087	NUM
cjfa-49836	141	2	696	696	NUM
cjfa-49836	141	3	s	s	PART
cjfa-49836	141	4	o	o	NOUN
cjfa-49836	141	5	u	u	NOUN
cjfa-49836	141	6	r	r	NOUN
cjfa-49836	141	7	c	c	NOUN
cjfa-49836	141	8	e	e	NOUN
cjfa-49836	141	9	:	:	PUNCT
cjfa-49836	141	10	authors	author	NOUN
cjfa-49836	141	11	’	'	PUNCT
cjfa-49836	141	12	computation	computation	NOUN
cjfa-49836	141	13	(	(	PUNCT
cjfa-49836	141	14	2023	2023	NUM
cjfa-49836	141	15	)	)	PUNCT
cjfa-49836	141	16	and	and	CCONJ
cjfa-49836	141	17	output	output	NOUN
cjfa-49836	141	18	of	of	ADP
cjfa-49836	141	19	stata	stata	NOUN
cjfa-49836	141	20	14	14	NUM
cjfa-49836	141	21	.	.	PUNCT
cjfa-49836	141	22	table	table	NOUN
cjfa-49836	141	23	4	4	NUM
cjfa-49836	141	24	shows	show	VERB
cjfa-49836	141	25	the	the	DET
cjfa-49836	141	26	descriptive	descriptive	ADJ
cjfa-49836	141	27	statistics	statistic	NOUN
cjfa-49836	141	28	of	of	ADP
cjfa-49836	141	29	the	the	DET
cjfa-49836	141	30	study	study	NOUN
cjfa-49836	141	31	variables	variable	VERB
cjfa-49836	141	32	with	with	ADP
cjfa-49836	141	33	a	a	DET
cjfa-49836	141	34	total	total	NOUN
cjfa-49836	141	35	of	of	ADP
cjfa-49836	141	36	696	696	NUM
cjfa-49836	141	37	observations	observation	NOUN
cjfa-49836	141	38	.	.	PUNCT
cjfa-49836	142	1	from	from	ADP
cjfa-49836	142	2	the	the	DET
cjfa-49836	142	3	table	table	NOUN
cjfa-49836	142	4	,	,	PUNCT
cjfa-49836	142	5	the	the	DET
cjfa-49836	142	6	average	average	NOUN
cjfa-49836	142	7	of	of	ADP
cjfa-49836	142	8	rem	rem	X
cjfa-49836	142	9	is	be	AUX
cjfa-49836	142	10	0.22	0.22	NUM
cjfa-49836	142	11	,	,	PUNCT
cjfa-49836	142	12	with	with	ADP
cjfa-49836	142	13	a	a	DET
cjfa-49836	142	14	minimum	minimum	NOUN
cjfa-49836	142	15	of	of	ADP
cjfa-49836	142	16	-3.18	-3.18	NOUN
cjfa-49836	142	17	and	and	CCONJ
cjfa-49836	142	18	a	a	DET
cjfa-49836	142	19	maximum	maximum	NOUN
cjfa-49836	142	20	of	of	ADP
cjfa-49836	142	21	3.11	3.11	NUM
cjfa-49836	142	22	.	.	PUNCT
cjfa-49836	143	1	the	the	DET
cjfa-49836	143	2	standard	standard	ADJ
cjfa-49836	143	3	deviation	deviation	NOUN
cjfa-49836	143	4	of	of	ADP
cjfa-49836	143	5	0.50	0.50	NUM
cjfa-49836	143	6	indicates	indicate	VERB
cjfa-49836	143	7	a	a	DET
cjfa-49836	143	8	small	small	ADJ
cjfa-49836	143	9	spread	spread	NOUN
cjfa-49836	143	10	around	around	ADP
cjfa-49836	143	11	the	the	DET
cjfa-49836	143	12	average	average	ADJ
cjfa-49836	143	13	value	value	NOUN
cjfa-49836	143	14	.	.	PUNCT
cjfa-49836	144	1	more	more	ADV
cjfa-49836	144	2	so	so	ADV
cjfa-49836	144	3	,	,	PUNCT
cjfa-49836	144	4	tp	tp	NOUN
cjfa-49836	144	5	has	have	VERB
cjfa-49836	144	6	an	an	DET
cjfa-49836	144	7	average	average	ADJ
cjfa-49836	144	8	value	value	NOUN
cjfa-49836	144	9	of	of	ADP
cjfa-49836	144	10	14.78	14.78	NUM
cjfa-49836	144	11	,	,	PUNCT
cjfa-49836	144	12	with	with	ADP
cjfa-49836	144	13	minimum	minimum	NOUN
cjfa-49836	144	14	and	and	CCONJ
cjfa-49836	144	15	maximum	maximum	ADJ
cjfa-49836	144	16	values	value	NOUN
cjfa-49836	144	17	of	of	ADP
cjfa-49836	144	18	0.38	0.38	NUM
cjfa-49836	144	19	and	and	CCONJ
cjfa-49836	144	20	60.55	60.55	NUM
cjfa-49836	144	21	,	,	PUNCT
cjfa-49836	144	22	respectively	respectively	ADV
cjfa-49836	144	23	.	.	PUNCT
cjfa-49836	145	1	the	the	DET
cjfa-49836	145	2	standard	standard	ADJ
cjfa-49836	145	3	deviation	deviation	NOUN
cjfa-49836	145	4	of	of	ADP
cjfa-49836	145	5	10.15	10.15	NUM
cjfa-49836	145	6	shows	show	VERB
cjfa-49836	145	7	a	a	DET
cjfa-49836	145	8	wide	wide	ADJ
cjfa-49836	145	9	spread	spread	NOUN
cjfa-49836	145	10	around	around	ADP
cjfa-49836	145	11	the	the	DET
cjfa-49836	145	12	average	average	ADJ
cjfa-49836	145	13	value	value	NOUN
cjfa-49836	145	14	.	.	PUNCT
cjfa-49836	146	1	likewise	likewise	ADV
cjfa-49836	146	2	,	,	PUNCT
cjfa-49836	146	3	cta	cta	PROPN
cjfa-49836	146	4	has	have	VERB
cjfa-49836	146	5	a	a	DET
cjfa-49836	146	6	minimum	minimum	NOUN
cjfa-49836	146	7	of	of	ADP
cjfa-49836	146	8	0.30	0.30	NUM
cjfa-49836	146	9	and	and	CCONJ
cjfa-49836	146	10	a	a	DET
cjfa-49836	146	11	maximum	maximum	NOUN
cjfa-49836	146	12	of	of	ADP
cjfa-49836	146	13	96.88	96.88	NUM
cjfa-49836	146	14	.	.	PUNCT
cjfa-49836	147	1	the	the	DET
cjfa-49836	147	2	standard	standard	ADJ
cjfa-49836	147	3	deviation	deviation	NOUN
cjfa-49836	147	4	of	of	ADP
cjfa-49836	147	5	10.00	10.00	NUM
cjfa-49836	147	6	implies	imply	VERB
cjfa-49836	147	7	a	a	DET
cjfa-49836	147	8	wide	wide	ADJ
cjfa-49836	147	9	spread	spread	NOUN
cjfa-49836	147	10	of	of	ADP
cjfa-49836	147	11	variation	variation	NOUN
cjfa-49836	147	12	around	around	ADP
cjfa-49836	147	13	the	the	DET
cjfa-49836	147	14	average	average	ADJ
cjfa-49836	147	15	value	value	NOUN
cjfa-49836	147	16	of	of	ADP
cjfa-49836	147	17	12.36	12.36	NUM
cjfa-49836	147	18	.	.	PUNCT
cjfa-49836	148	1	in	in	ADP
cjfa-49836	148	2	the	the	DET
cjfa-49836	148	3	case	case	NOUN
cjfa-49836	148	4	of	of	ADP
cjfa-49836	148	5	control	control	NOUN
cjfa-49836	148	6	variables	variable	NOUN
cjfa-49836	148	7	,	,	PUNCT
cjfa-49836	148	8	lev	lev	NOUN
cjfa-49836	148	9	,	,	PUNCT
cjfa-49836	148	10	gt	gt	PROPN
cjfa-49836	148	11	,	,	PUNCT
cjfa-49836	148	12	and	and	CCONJ
cjfa-49836	148	13	fs	fs	PART
cjfa-49836	148	14	show	show	VERB
cjfa-49836	148	15	average	average	ADJ
cjfa-49836	148	16	values	value	NOUN
cjfa-49836	148	17	of	of	ADP
cjfa-49836	148	18	(	(	PUNCT
cjfa-49836	148	19	20.01	20.01	NUM
cjfa-49836	148	20	,	,	PUNCT
cjfa-49836	148	21	41.77	41.77	NUM
cjfa-49836	148	22	,	,	PUNCT
cjfa-49836	148	23	and	and	CCONJ
cjfa-49836	148	24	4.73	4.73	NUM
cjfa-49836	148	25	)	)	PUNCT
cjfa-49836	148	26	with	with	ADP
cjfa-49836	148	27	standard	standard	ADJ
cjfa-49836	148	28	deviation	deviation	NOUN
cjfa-49836	148	29	values	value	NOUN
cjfa-49836	148	30	of	of	ADP
cjfa-49836	148	31	(	(	PUNCT
cjfa-49836	148	32	2.70	2.70	NUM
cjfa-49836	148	33	,	,	PUNCT
cjfa-49836	148	34	19.22	19.22	NUM
cjfa-49836	148	35	,	,	PUNCT
cjfa-49836	148	36	and	and	CCONJ
cjfa-49836	148	37	0.97	0.97	NUM
cjfa-49836	148	38	)	)	PUNCT
cjfa-49836	148	39	.	.	PUNCT
cjfa-49836	149	1	the	the	DET
cjfa-49836	149	2	gap	gap	NOUN
cjfa-49836	149	3	between	between	ADP
cjfa-49836	149	4	minimum	minimum	NOUN
cjfa-49836	149	5	and	and	CCONJ
cjfa-49836	149	6	maximum	maximum	ADJ
cjfa-49836	149	7	suggests	suggest	VERB
cjfa-49836	149	8	that	that	SCONJ
cjfa-49836	149	9	the	the	DET
cjfa-49836	149	10	data	datum	NOUN
cjfa-49836	149	11	are	be	AUX
cjfa-49836	149	12	homogenous	homogenous	ADJ
cjfa-49836	149	13	.	.	PUNCT
cjfa-49836	150	1	more	more	ADV
cjfa-49836	150	2	so	so	ADV
cjfa-49836	150	3	,	,	PUNCT
cjfa-49836	150	4	kurtosis	kurtosis	VERB
cjfa-49836	150	5	values	value	NOUN
cjfa-49836	150	6	imply	imply	VERB
cjfa-49836	150	7	that	that	SCONJ
cjfa-49836	150	8	most	most	ADJ
cjfa-49836	150	9	of	of	ADP
cjfa-49836	150	10	the	the	DET
cjfa-49836	150	11	study	study	NOUN
cjfa-49836	150	12	variables	variable	NOUN
cjfa-49836	150	13	,	,	PUNCT
cjfa-49836	150	14	such	such	ADJ
cjfa-49836	150	15	as	as	ADP
cjfa-49836	150	16	rem	rem	NOUN
cjfa-49836	150	17	,	,	PUNCT
cjfa-49836	150	18	cta	cta	NOUN
cjfa-49836	150	19	,	,	PUNCT
cjfa-49836	150	20	lev	lev	NOUN
cjfa-49836	150	21	,	,	PUNCT
cjfa-49836	150	22	and	and	CCONJ
cjfa-49836	150	23	tp	tp	NOUN
cjfa-49836	150	24	,	,	PUNCT
cjfa-49836	150	25	were	be	AUX
cjfa-49836	150	26	highly	highly	ADV
cjfa-49836	150	27	picked	pick	VERB
cjfa-49836	150	28	.	.	PUNCT
cjfa-49836	151	1	in	in	ADP
cjfa-49836	151	2	addition	addition	NOUN
cjfa-49836	151	3	,	,	PUNCT
cjfa-49836	151	4	except	except	SCONJ
cjfa-49836	151	5	for	for	ADP
cjfa-49836	151	6	fs	f	NOUN
cjfa-49836	151	7	,	,	PUNCT
cjfa-49836	151	8	other	other	ADJ
cjfa-49836	151	9	study	study	NOUN
cjfa-49836	151	10	variables	variable	NOUN
cjfa-49836	151	11	were	be	AUX
cjfa-49836	151	12	positively	positively	ADV
cjfa-49836	151	13	skewed	skew	VERB
cjfa-49836	151	14	,	,	PUNCT
cjfa-49836	151	15	which	which	PRON
cjfa-49836	151	16	indicates	indicate	VERB
cjfa-49836	151	17	that	that	SCONJ
cjfa-49836	151	18	most	most	ADJ
cjfa-49836	151	19	of	of	ADP
cjfa-49836	151	20	the	the	DET
cjfa-49836	151	21	data	data	NOUN
cjfa-49836	151	22	is	be	AUX
cjfa-49836	151	23	on	on	ADP
cjfa-49836	151	24	the	the	DET
cjfa-49836	151	25	right	right	ADJ
cjfa-49836	151	26	side	side	NOUN
cjfa-49836	151	27	of	of	ADP
cjfa-49836	151	28	the	the	DET
cjfa-49836	151	29	normal	normal	ADJ
cjfa-49836	151	30	curve	curve	NOUN
cjfa-49836	151	31	.	.	PUNCT
cjfa-49836	152	1	s.	s.	PROPN
cjfa-49836	152	2	a.	a.	PROPN
cjfa-49836	152	3	shittu	shittu	PROPN
cjfa-49836	152	4	,	,	PUNCT
cjfa-49836	152	5	e.	e.	PROPN
cjfa-49836	152	6	a.	a.	PROPN
cjfa-49836	152	7	alagbe	alagbe	PROPN
cjfa-49836	152	8	,	,	PUNCT
cjfa-49836	153	1	o.	o.	PROPN
cjfa-49836	153	2	r.	r.	PROPN
cjfa-49836	153	3	jimoh100100	jimoh100100	PROPN
cjfa-49836	153	4	multicollinearity	multicollinearity	NOUN
cjfa-49836	153	5	and	and	CCONJ
cjfa-49836	153	6	robustness	robustness	NOUN
cjfa-49836	153	7	testsmulticollinearity	testsmulticollinearity	NOUN
cjfa-49836	153	8	and	and	CCONJ
cjfa-49836	153	9	robustness	robustness	NOUN
cjfa-49836	153	10	tests	test	NOUN
cjfa-49836	153	11	table	table	VERB
cjfa-49836	153	12	5	5	NUM
cjfa-49836	153	13	.	.	PUNCT
cjfa-49836	153	14	correlation	correlation	NOUN
cjfa-49836	153	15	matrix	matrix	NOUN
cjfa-49836	153	16	and	and	CCONJ
cjfa-49836	153	17	variance	variance	NOUN
cjfa-49836	153	18	inflation	inflation	NOUN
cjfa-49836	153	19	factor	factor	NOUN
cjfa-49836	153	20	(	(	PUNCT
cjfa-49836	153	21	vif	vif	NOUN
cjfa-49836	153	22	)	)	PUNCT
cjfa-49836	153	23	variable	variable	NOUN
cjfa-49836	153	24	rem	rem	PUNCT
cjfa-49836	153	25	tp	tp	ADP
cjfa-49836	153	26	cta	cta	PROPN
cjfa-49836	153	27	lev	lev	PROPN
cjfa-49836	153	28	gt	gt	PROPN
cjfa-49836	153	29	fs	fs	ADP
cjfa-49836	153	30	vif	vif	PROPN
cjfa-49836	153	31	tolerance	tolerance	NOUN
cjfa-49836	153	32	rem	rem	VERB
cjfa-49836	153	33	1.0000	1.0000	NUM
cjfa-49836	153	34	tp	tp	PART
cjfa-49836	153	35	-0.1567	-0.1567	NOUN
cjfa-49836	153	36	1.0000	1.0000	NUM
cjfa-49836	153	37	1.48	1.48	NUM
cjfa-49836	153	38	0.6767	0.6767	NUM
cjfa-49836	153	39	cta	cta	NOUN
cjfa-49836	153	40	-0.1140	-0.1140	NOUN
cjfa-49836	153	41	0.5638	0.5638	NUM
cjfa-49836	153	42	1.0000	1.0000	NUM
cjfa-49836	153	43	1.48	1.48	NUM
cjfa-49836	153	44	0.6775	0.6775	NUM
cjfa-49836	153	45	lev	lev	PROPN
cjfa-49836	153	46	-0.3113	-0.3113	NOUN
cjfa-49836	153	47	0.0804	0.0804	NUM
cjfa-49836	153	48	0.0277	0.0277	NUM
cjfa-49836	153	49	1.0000	1.0000	NUM
cjfa-49836	153	50	1.12	1.12	NUM
cjfa-49836	153	51	0.8965	0.8965	NUM
cjfa-49836	153	52	gt	gt	PROPN
cjfa-49836	153	53	0.2321	0.2321	NUM
cjfa-49836	153	54	-0.0059	-0.0059	NOUN
cjfa-49836	153	55	-0.0330	-0.0330	PROPN
cjfa-49836	153	56	-0.2992	-0.2992	PROPN
cjfa-49836	153	57	1.0000	1.0000	NUM
cjfa-49836	154	1	1.10	1.10	NUM
cjfa-49836	154	2	0.9064	0.9064	NUM
cjfa-49836	154	3	fs	fs	ADP
cjfa-49836	154	4	0.0496	0.0496	NUM
cjfa-49836	154	5	-0.0478	-0.0478	NOUN
cjfa-49836	154	6	-0.0775	-0.0775	NOUN
cjfa-49836	154	7	-0.0782	-0.0782	PUNCT
cjfa-49836	154	8	-0.0184	-0.0184	X
cjfa-49836	155	1	1.0000	1.0000	NUM
cjfa-49836	155	2	1.01	1.01	NUM
cjfa-49836	155	3	0.9861	0.9861	NUM
cjfa-49836	155	4	s	s	PART
cjfa-49836	155	5	o	o	X
cjfa-49836	155	6	u	u	NOUN
cjfa-49836	155	7	r	r	NOUN
cjfa-49836	155	8	c	c	NOUN
cjfa-49836	155	9	e	e	NOUN
cjfa-49836	155	10	:	:	PUNCT
cjfa-49836	155	11	authors	author	NOUN
cjfa-49836	155	12	’	'	PUNCT
cjfa-49836	155	13	computation	computation	NOUN
cjfa-49836	155	14	,	,	PUNCT
cjfa-49836	155	15	(	(	PUNCT
cjfa-49836	155	16	2023	2023	NUM
cjfa-49836	155	17	)	)	PUNCT
cjfa-49836	155	18	and	and	CCONJ
cjfa-49836	155	19	output	output	NOUN
cjfa-49836	155	20	of	of	ADP
cjfa-49836	155	21	stata	stata	NOUN
cjfa-49836	155	22	14	14	NUM
cjfa-49836	155	23	.	.	PUNCT
cjfa-49836	156	1	as	as	SCONJ
cjfa-49836	156	2	shown	show	VERB
cjfa-49836	156	3	in	in	ADP
cjfa-49836	156	4	table	table	NOUN
cjfa-49836	156	5	5	5	NUM
cjfa-49836	156	6	,	,	PUNCT
cjfa-49836	156	7	a	a	DET
cjfa-49836	156	8	correlation	correlation	NOUN
cjfa-49836	156	9	matrix	matrix	NOUN
cjfa-49836	156	10	and	and	CCONJ
cjfa-49836	156	11	variance	variance	NOUN
cjfa-49836	156	12	inflation	inflation	NOUN
cjfa-49836	156	13	factor	factor	NOUN
cjfa-49836	156	14	(	(	PUNCT
cjfa-49836	156	15	vif	vif	NOUN
cjfa-49836	156	16	)	)	PUNCT
cjfa-49836	156	17	were	be	AUX
cjfa-49836	156	18	employed	employ	VERB
cjfa-49836	156	19	to	to	PART
cjfa-49836	156	20	test	test	VERB
cjfa-49836	156	21	for	for	ADP
cjfa-49836	156	22	multi	multi	NOUN
cjfa-49836	156	23	-	-	NOUN
cjfa-49836	156	24	collinearity	collinearity	NOUN
cjfa-49836	156	25	between	between	ADP
cjfa-49836	156	26	the	the	DET
cjfa-49836	156	27	variables	variable	NOUN
cjfa-49836	156	28	.	.	PUNCT
cjfa-49836	157	1	there	there	PRON
cjfa-49836	157	2	was	be	VERB
cjfa-49836	157	3	low	low	ADJ
cjfa-49836	157	4	correlation	correlation	NOUN
cjfa-49836	157	5	between	between	ADP
cjfa-49836	157	6	variables	variable	NOUN
cjfa-49836	157	7	because	because	SCONJ
cjfa-49836	157	8	all	all	DET
cjfa-49836	157	9	coefficient	coefficient	NOUN
cjfa-49836	157	10	values	value	NOUN
cjfa-49836	157	11	were	be	AUX
cjfa-49836	157	12	less	less	ADJ
cjfa-49836	157	13	than	than	ADP
cjfa-49836	157	14	0.8	0.8	NUM
cjfa-49836	157	15	,	,	PUNCT
cjfa-49836	157	16	indicating	indicate	VERB
cjfa-49836	157	17	that	that	SCONJ
cjfa-49836	157	18	the	the	DET
cjfa-49836	157	19	multi	multi	ADJ
cjfa-49836	157	20	-	-	ADJ
cjfa-49836	157	21	collinearity	collinearity	ADJ
cjfa-49836	157	22	problem	problem	NOUN
cjfa-49836	157	23	did	do	AUX
cjfa-49836	157	24	not	not	PART
cjfa-49836	157	25	exist	exist	VERB
cjfa-49836	157	26	(	(	PUNCT
cjfa-49836	157	27	khanh	khanh	NOUN
cjfa-49836	157	28	&	&	CCONJ
cjfa-49836	157	29	thu	thu	PROPN
cjfa-49836	157	30	,	,	PUNCT
cjfa-49836	157	31	2019	2019	NUM
cjfa-49836	157	32	)	)	PUNCT
cjfa-49836	157	33	.	.	PUNCT
cjfa-49836	158	1	furthermore	furthermore	ADV
cjfa-49836	158	2	,	,	PUNCT
cjfa-49836	158	3	vif	vif	PROPN
cjfa-49836	158	4	thresholds	threshold	NOUN
cjfa-49836	158	5	are	be	AUX
cjfa-49836	158	6	between	between	ADP
cjfa-49836	158	7	5	5	NUM
cjfa-49836	158	8	and	and	CCONJ
cjfa-49836	158	9	10	10	NUM
cjfa-49836	158	10	.	.	PUNCT
cjfa-49836	159	1	all	all	DET
cjfa-49836	159	2	vif	vif	PROPN
cjfa-49836	159	3	values	value	NOUN
cjfa-49836	159	4	obtained	obtain	VERB
cjfa-49836	159	5	are	be	AUX
cjfa-49836	159	6	less	less	ADJ
cjfa-49836	159	7	than	than	ADP
cjfa-49836	159	8	5	5	NUM
cjfa-49836	159	9	,	,	PUNCT
cjfa-49836	159	10	which	which	PRON
cjfa-49836	159	11	is	be	AUX
cjfa-49836	159	12	within	within	ADP
cjfa-49836	159	13	the	the	DET
cjfa-49836	159	14	threshold	threshold	NOUN
cjfa-49836	159	15	.	.	PUNCT
cjfa-49836	160	1	therefore	therefore	ADV
cjfa-49836	160	2	,	,	PUNCT
cjfa-49836	160	3	there	there	PRON
cjfa-49836	160	4	is	be	VERB
cjfa-49836	160	5	no	no	DET
cjfa-49836	160	6	multicollinearity	multicollinearity	NOUN
cjfa-49836	160	7	problem	problem	NOUN
cjfa-49836	160	8	across	across	ADP
cjfa-49836	160	9	the	the	DET
cjfa-49836	160	10	study	study	NOUN
cjfa-49836	160	11	variables	variable	NOUN
cjfa-49836	160	12	.	.	PUNCT
cjfa-49836	161	1	effect	effect	NOUN
cjfa-49836	161	2	of	of	ADP
cjfa-49836	161	3	tax	tax	NOUN
cjfa-49836	161	4	planning	planning	NOUN
cjfa-49836	161	5	and	and	CCONJ
cjfa-49836	161	6	corporate	corporate	ADJ
cjfa-49836	161	7	tax	tax	NOUN
cjfa-49836	161	8	avoidance	avoidance	NOUN
cjfa-49836	161	9	on	on	ADP
cjfa-49836	161	10	remeffect	remeffect	NOUN
cjfa-49836	161	11	of	of	ADP
cjfa-49836	161	12	tax	tax	NOUN
cjfa-49836	161	13	planning	planning	NOUN
cjfa-49836	161	14	and	and	CCONJ
cjfa-49836	161	15	corporate	corporate	ADJ
cjfa-49836	161	16	tax	tax	NOUN
cjfa-49836	161	17	avoidance	avoidance	NOUN
cjfa-49836	161	18	on	on	ADP
cjfa-49836	161	19	rem	rem	NOUN
cjfa-49836	161	20	table	table	NOUN
cjfa-49836	161	21	6	6	NUM
cjfa-49836	161	22	.	.	PUNCT
cjfa-49836	161	23	effect	effect	NOUN
cjfa-49836	161	24	of	of	ADP
cjfa-49836	161	25	tax	tax	NOUN
cjfa-49836	161	26	planning	planning	NOUN
cjfa-49836	161	27	and	and	CCONJ
cjfa-49836	161	28	corporate	corporate	ADJ
cjfa-49836	161	29	tax	tax	NOUN
cjfa-49836	161	30	avoidance	avoidance	NOUN
cjfa-49836	161	31	on	on	ADP
cjfa-49836	161	32	rem	rem	X
cjfa-49836	161	33	remt-1	remt-1	NUM
cjfa-49836	161	34	28.70	28.70	NUM
cjfa-49836	161	35	*	*	PUNCT
cjfa-49836	161	36	*	*	PUNCT
cjfa-49836	161	37	(	(	PUNCT
cjfa-49836	161	38	0.000	0.000	NUM
cjfa-49836	161	39	)	)	PUNCT
cjfa-49836	161	40	tp	tp	ADP
cjfa-49836	161	41	6.10	6.10	NUM
cjfa-49836	161	42	*	*	NOUN
cjfa-49836	161	43	*	*	PUNCT
cjfa-49836	161	44	(	(	PUNCT
cjfa-49836	161	45	0.000	0.000	NUM
cjfa-49836	161	46	)	)	PUNCT
cjfa-49836	161	47	cta	cta	PROPN
cjfa-49836	161	48	-4.44	-4.44	PROPN
cjfa-49836	161	49	*	*	PUNCT
cjfa-49836	161	50	*	*	PUNCT
cjfa-49836	161	51	(	(	PUNCT
cjfa-49836	161	52	0.000	0.000	NUM
cjfa-49836	161	53	)	)	PUNCT
cjfa-49836	161	54	lev	lev	NOUN
cjfa-49836	161	55	-7.18	-7.18	VERB
cjfa-49836	161	56	*	*	PUNCT
cjfa-49836	161	57	*	*	PUNCT
cjfa-49836	161	58	(	(	PUNCT
cjfa-49836	161	59	0.000	0.000	NUM
cjfa-49836	161	60	)	)	PUNCT
cjfa-49836	161	61	tax	tax	NOUN
cjfa-49836	161	62	planning	planning	NOUN
cjfa-49836	161	63	,	,	PUNCT
cjfa-49836	161	64	corporate	corporate	ADJ
cjfa-49836	161	65	tax	tax	NOUN
cjfa-49836	161	66	avoidance	avoidance	NOUN
cjfa-49836	161	67	…	…	PUNCT
cjfa-49836	161	68	101101	101101	NUM
cjfa-49836	161	69	gt	gt	PROPN
cjfa-49836	161	70	-0.71	-0.71	NOUN
cjfa-49836	161	71	(	(	PUNCT
cjfa-49836	161	72	0.479	0.479	NUM
cjfa-49836	161	73	)	)	PUNCT
cjfa-49836	161	74	fs	fs	ADP
cjfa-49836	161	75	18.90	18.90	NUM
cjfa-49836	161	76	*	*	NOUN
cjfa-49836	161	77	*	*	PUNCT
cjfa-49836	161	78	(	(	PUNCT
cjfa-49836	161	79	0.000	0.000	NUM
cjfa-49836	161	80	)	)	PUNCT
cjfa-49836	161	81	constant	constant	ADJ
cjfa-49836	161	82	-12.95	-12.95	PUNCT
cjfa-49836	161	83	(	(	PUNCT
cjfa-49836	161	84	0.000	0.000	NUM
cjfa-49836	161	85	)	)	PUNCT
cjfa-49836	161	86	wald	wald	NOUN
cjfa-49836	161	87	chi2	chi2	PROPN
cjfa-49836	161	88	statistic	statistic	NOUN
cjfa-49836	161	89	2148.17	2148.17	NUM
cjfa-49836	161	90	(	(	PUNCT
cjfa-49836	161	91	0.000	0.000	NUM
cjfa-49836	161	92	)	)	PUNCT
cjfa-49836	161	93	sargan	sargan	VERB
cjfa-49836	161	94	test	test	NOUN
cjfa-49836	161	95	45.47	45.47	NUM
cjfa-49836	161	96	(	(	PUNCT
cjfa-49836	161	97	0.962	0.962	NUM
cjfa-49836	161	98	)	)	PUNCT
cjfa-49836	162	1	second	second	ADJ
cjfa-49836	162	2	order	order	NOUN
cjfa-49836	162	3	aut	aut	X
cjfa-49836	162	4	.	.	PUNCT
cjfa-49836	162	5	test	test	PROPN
cjfa-49836	162	6	1.43	1.43	NUM
cjfa-49836	162	7	(	(	PUNCT
cjfa-49836	162	8	0.151	0.151	NUM
cjfa-49836	162	9	)	)	PUNCT
cjfa-49836	162	10	*	*	PUNCT
cjfa-49836	163	1	*	*	PUNCT
cjfa-49836	163	2	significant	significant	ADJ
cjfa-49836	163	3	at	at	ADP
cjfa-49836	163	4	5	5	NUM
cjfa-49836	163	5	%	%	NOUN
cjfa-49836	163	6	s	s	PART
cjfa-49836	163	7	o	o	NOUN
cjfa-49836	163	8	u	u	NOUN
cjfa-49836	163	9	r	r	NOUN
cjfa-49836	163	10	c	c	NOUN
cjfa-49836	163	11	e	e	NOUN
cjfa-49836	163	12	:	:	PUNCT
cjfa-49836	163	13	authors	author	NOUN
cjfa-49836	163	14	’	'	PUNCT
cjfa-49836	163	15	computation	computation	NOUN
cjfa-49836	163	16	,	,	PUNCT
cjfa-49836	163	17	(	(	PUNCT
cjfa-49836	163	18	2023	2023	NUM
cjfa-49836	163	19	)	)	PUNCT
cjfa-49836	163	20	and	and	CCONJ
cjfa-49836	163	21	output	output	NOUN
cjfa-49836	163	22	of	of	ADP
cjfa-49836	163	23	stata	stata	NOUN
cjfa-49836	163	24	14	14	NUM
cjfa-49836	163	25	.	.	PUNCT
cjfa-49836	163	26	table	table	NOUN
cjfa-49836	163	27	6	6	NUM
cjfa-49836	163	28	shows	show	VERB
cjfa-49836	163	29	the	the	DET
cjfa-49836	163	30	results	result	NOUN
cjfa-49836	163	31	of	of	ADP
cjfa-49836	163	32	the	the	DET
cjfa-49836	163	33	influence	influence	NOUN
cjfa-49836	163	34	of	of	ADP
cjfa-49836	163	35	tax	tax	NOUN
cjfa-49836	163	36	planning	planning	NOUN
cjfa-49836	163	37	(	(	PUNCT
cjfa-49836	163	38	tp	tp	NOUN
cjfa-49836	163	39	)	)	PUNCT
cjfa-49836	163	40	and	and	CCONJ
cjfa-49836	163	41	corporate	corporate	ADJ
cjfa-49836	163	42	tax	tax	NOUN
cjfa-49836	163	43	avoidance(cta	avoidance(cta	NOUN
cjfa-49836	163	44	)	)	PUNCT
cjfa-49836	163	45	on	on	ADP
cjfa-49836	163	46	rem	rem	PROPN
cjfa-49836	163	47	.	.	PROPN
cjfa-49836	163	48	tp	tp	PROPN
cjfa-49836	163	49	had	have	VERB
cjfa-49836	163	50	positive	positive	ADJ
cjfa-49836	163	51	and	and	CCONJ
cjfa-49836	163	52	significant	significant	ADJ
cjfa-49836	163	53	effects	effect	NOUN
cjfa-49836	163	54	on	on	ADP
cjfa-49836	163	55	rem	rem	X
cjfa-49836	163	56	(	(	PUNCT
cjfa-49836	163	57	β	β	NOUN
cjfa-49836	163	58	 	 	SPACE
cjfa-49836	163	59	=	=	NOUN
cjfa-49836	163	60	 	 	SPACE
cjfa-49836	163	61	6.10	6.10	NUM
cjfa-49836	163	62	;	;	PUNCT
cjfa-49836	163	63	p	p	X
cjfa-49836	163	64	 	 	SPACE
cjfa-49836	163	65	>	>	X
cjfa-49836	163	66	 	 	SPACE
cjfa-49836	163	67	|t|	|t|	PROPN
cjfa-49836	163	68	 	 	SPACE
cjfa-49836	163	69	=	=	NOUN
cjfa-49836	163	70	 	 	SPACE
cjfa-49836	163	71	0.000	0.000	NUM
cjfa-49836	163	72	 	 	SPACE
cjfa-49836	163	73	˂	˂	NOUN
cjfa-49836	163	74	 	 	SPACE
cjfa-49836	163	75	0.05	0.05	NUM
cjfa-49836	163	76	)	)	PUNCT
cjfa-49836	163	77	while	while	SCONJ
cjfa-49836	163	78	cta	cta	PROPN
cjfa-49836	163	79	had	have	VERB
cjfa-49836	163	80	negative	negative	ADJ
cjfa-49836	163	81	and	and	CCONJ
cjfa-49836	163	82	significant	significant	ADJ
cjfa-49836	163	83	influence	influence	NOUN
cjfa-49836	163	84	on	on	ADP
cjfa-49836	163	85	rem	rem	X
cjfa-49836	163	86	(	(	PUNCT
cjfa-49836	163	87	β	β	NOUN
cjfa-49836	163	88	 	 	SPACE
cjfa-49836	163	89	=	=	NOUN
cjfa-49836	163	90	 	 	SPACE
cjfa-49836	163	91	-4.44	-4.44	NOUN
cjfa-49836	163	92	;	;	PUNCT
cjfa-49836	163	93	p	p	DET
cjfa-49836	163	94	 	 	SPACE
cjfa-49836	163	95	>	>	X
cjfa-49836	163	96	 	 	SPACE
cjfa-49836	163	97	|t|	|t|	PROPN
cjfa-49836	163	98	 	 	SPACE
cjfa-49836	163	99	=	=	NOUN
cjfa-49836	163	100	 	 	SPACE
cjfa-49836	163	101	0.000	0.000	NUM
cjfa-49836	163	102	 	 	SPACE
cjfa-49836	163	103	˂	˂	NOUN
cjfa-49836	163	104	 	 	SPACE
cjfa-49836	163	105	0.05	0.05	NUM
cjfa-49836	163	106	)	)	PUNCT
cjfa-49836	163	107	.	.	PUNCT
cjfa-49836	164	1	similarly	similarly	ADV
cjfa-49836	164	2	,	,	PUNCT
cjfa-49836	164	3	leverage	leverage	NOUN
cjfa-49836	164	4	(	(	PUNCT
cjfa-49836	164	5	lev	lev	NOUN
cjfa-49836	164	6	)	)	PUNCT
cjfa-49836	164	7	(	(	PUNCT
cjfa-49836	164	8	β	β	X
cjfa-49836	164	9	 	 	SPACE
cjfa-49836	164	10	=	=	PRON
cjfa-49836	164	11	 	 	SPACE
cjfa-49836	164	12	-7.18	-7.18	VERB
cjfa-49836	164	13	;	;	PUNCT
cjfa-49836	164	14	p	p	X
cjfa-49836	164	15	 	 	SPACE
cjfa-49836	164	16	>	>	X
cjfa-49836	164	17	 	 	SPACE
cjfa-49836	164	18	|t|	|t|	PROPN
cjfa-49836	164	19	 	 	SPACE
cjfa-49836	164	20	=	=	NOUN
cjfa-49836	164	21	 	 	SPACE
cjfa-49836	164	22	0.000	0.000	NUM
cjfa-49836	164	23	 	 	SPACE
cjfa-49836	164	24	˂	˂	NOUN
cjfa-49836	164	25	 	 	SPACE
cjfa-49836	164	26	0.05	0.05	NUM
cjfa-49836	164	27	)	)	PUNCT
cjfa-49836	164	28	shows	show	VERB
cjfa-49836	164	29	negative	negative	ADJ
cjfa-49836	164	30	and	and	CCONJ
cjfa-49836	164	31	significant	significant	ADJ
cjfa-49836	164	32	effects	effect	NOUN
cjfa-49836	164	33	on	on	ADP
cjfa-49836	164	34	rem	rem	NOUN
cjfa-49836	164	35	.	.	NOUN
cjfa-49836	165	1	likewise	likewise	ADV
cjfa-49836	165	2	growth	growth	NOUN
cjfa-49836	165	3	(	(	PUNCT
cjfa-49836	165	4	gt	gt	PROPN
cjfa-49836	165	5	)	)	PUNCT
cjfa-49836	165	6	(	(	PUNCT
cjfa-49836	165	7	β	β	X
cjfa-49836	165	8	 	 	SPACE
cjfa-49836	165	9	=	=	NOUN
cjfa-49836	165	10	 	 	SPACE
cjfa-49836	165	11	-0.71	-0.71	NOUN
cjfa-49836	165	12	;	;	PUNCT
cjfa-49836	165	13	p	p	X
cjfa-49836	165	14	 	 	SPACE
cjfa-49836	165	15	>	>	X
cjfa-49836	165	16	 	 	SPACE
cjfa-49836	165	17	|t|	|t|	PROPN
cjfa-49836	165	18	 	 	SPACE
cjfa-49836	165	19	=	=	NOUN
cjfa-49836	165	20	 	 	SPACE
cjfa-49836	165	21	0.479	0.479	NUM
cjfa-49836	165	22	 	 	SPACE
cjfa-49836	165	23	˃	˃	NOUN
cjfa-49836	165	24	 	 	SPACE
cjfa-49836	165	25	0.05	0.05	NUM
cjfa-49836	165	26	)	)	PUNCT
cjfa-49836	165	27	had	have	VERB
cjfa-49836	165	28	negative	negative	ADJ
cjfa-49836	165	29	but	but	CCONJ
cjfa-49836	165	30	insignificant	insignificant	ADJ
cjfa-49836	165	31	influence	influence	NOUN
cjfa-49836	165	32	rem	rem	VERB
cjfa-49836	165	33	.	.	PUNCT
cjfa-49836	166	1	however	however	ADV
cjfa-49836	166	2	,	,	PUNCT
cjfa-49836	166	3	firm	firm	ADJ
cjfa-49836	166	4	size	size	NOUN
cjfa-49836	166	5	(	(	PUNCT
cjfa-49836	166	6	fs	fs	PROPN
cjfa-49836	166	7	)	)	PUNCT
cjfa-49836	166	8	had	have	VERB
cjfa-49836	166	9	positive	positive	ADJ
cjfa-49836	166	10	and	and	CCONJ
cjfa-49836	166	11	significant	significant	ADJ
cjfa-49836	166	12	effects	effect	NOUN
cjfa-49836	166	13	on	on	ADP
cjfa-49836	166	14	rem	rem	X
cjfa-49836	166	15	(	(	PUNCT
cjfa-49836	166	16	β	β	NOUN
cjfa-49836	166	17	 	 	SPACE
cjfa-49836	166	18	=	=	NOUN
cjfa-49836	166	19	 	 	SPACE
cjfa-49836	166	20	18.90;p>|t|	18.90;p>|t|	NUM
cjfa-49836	166	21	 	 	SPACE
cjfa-49836	166	22	=	=	NOUN
cjfa-49836	166	23	 	 	SPACE
cjfa-49836	166	24	0.000˂0.05	0.000˂0.05	NOUN
cjfa-49836	166	25	)	)	PUNCT
cjfa-49836	166	26	.	.	PUNCT
cjfa-49836	167	1	diagnostic	diagnostic	ADJ
cjfa-49836	167	2	tests	test	NOUN
cjfa-49836	167	3	of	of	ADP
cjfa-49836	167	4	wald	wald	PROPN
cjfa-49836	167	5	chi2	chi2	PROPN
cjfa-49836	167	6	(	(	PUNCT
cjfa-49836	167	7	2148.17	2148.17	NUM
cjfa-49836	167	8	;	;	PUNCT
cjfa-49836	167	9	p	p	X
cjfa-49836	167	10	 	 	SPACE
cjfa-49836	167	11	=	=	NOUN
cjfa-49836	167	12	 	 	SPACE
cjfa-49836	167	13	0.000	0.000	NUM
cjfa-49836	167	14	)	)	PUNCT
cjfa-49836	167	15	and	and	CCONJ
cjfa-49836	167	16	sargan	sargan	VERB
cjfa-49836	167	17	statistic	statistic	NOUN
cjfa-49836	167	18	(	(	PUNCT
cjfa-49836	167	19	45.47	45.47	NUM
cjfa-49836	167	20	;	;	PUNCT
cjfa-49836	167	21	p	p	X
cjfa-49836	167	22	 	 	SPACE
cjfa-49836	167	23	=	=	PRON
cjfa-49836	167	24	 	 	SPACE
cjfa-49836	167	25	0.962	0.962	NUM
cjfa-49836	167	26	)	)	PUNCT
cjfa-49836	167	27	reveal	reveal	VERB
cjfa-49836	167	28	that	that	SCONJ
cjfa-49836	167	29	the	the	DET
cjfa-49836	167	30	model	model	NOUN
cjfa-49836	167	31	has	have	VERB
cjfa-49836	167	32	a	a	DET
cjfa-49836	167	33	good	good	ADJ
cjfa-49836	167	34	fit	fit	NOUN
cjfa-49836	167	35	.	.	PUNCT
cjfa-49836	168	1	more	more	ADV
cjfa-49836	168	2	so	so	ADV
cjfa-49836	168	3	,	,	PUNCT
cjfa-49836	168	4	the	the	DET
cjfa-49836	168	5	arellano	arellano	PROPN
cjfa-49836	168	6	-	-	PUNCT
cjfa-49836	168	7	bond	bond	NOUN
cjfa-49836	168	8	test	test	NOUN
cjfa-49836	168	9	for	for	ADP
cjfa-49836	168	10	zero	zero	NUM
cjfa-49836	168	11	autocorrelation	autocorrelation	NOUN
cjfa-49836	168	12	reveal	reveal	VERB
cjfa-49836	168	13	that	that	SCONJ
cjfa-49836	168	14	second	second	ADJ
cjfa-49836	168	15	order	order	NOUN
cjfa-49836	168	16	autocorrelation	autocorrelation	NOUN
cjfa-49836	168	17	test	test	NOUN
cjfa-49836	168	18	ar	ar	PROPN
cjfa-49836	168	19	(	(	PUNCT
cjfa-49836	168	20	2	2	NUM
cjfa-49836	168	21	)	)	PUNCT
cjfa-49836	168	22	of	of	ADP
cjfa-49836	168	23	the	the	DET
cjfa-49836	168	24	z	z	NOUN
cjfa-49836	168	25	-	-	PUNCT
cjfa-49836	168	26	statistic	statistic	NOUN
cjfa-49836	168	27	is	be	AUX
cjfa-49836	168	28	(	(	PUNCT
cjfa-49836	168	29	1.43	1.43	NUM
cjfa-49836	168	30	;	;	PUNCT
cjfa-49836	168	31	p	p	X
cjfa-49836	168	32	 	 	SPACE
cjfa-49836	168	33	=	=	NOUN
cjfa-49836	168	34	 	 	SPACE
cjfa-49836	168	35	0.91	0.91	NUM
cjfa-49836	168	36	)	)	PUNCT
cjfa-49836	168	37	means	mean	VERB
cjfa-49836	168	38	that	that	SCONJ
cjfa-49836	168	39	the	the	DET
cjfa-49836	168	40	model	model	NOUN
cjfa-49836	168	41	is	be	AUX
cjfa-49836	168	42	free	free	ADJ
cjfa-49836	168	43	from	from	ADP
cjfa-49836	168	44	the	the	DET
cjfa-49836	168	45	problem	problem	NOUN
cjfa-49836	168	46	of	of	ADP
cjfa-49836	168	47	autocorrelation	autocorrelation	NOUN
cjfa-49836	168	48	.	.	PUNCT
cjfa-49836	169	1	thus	thus	ADV
cjfa-49836	169	2	,	,	PUNCT
cjfa-49836	169	3	the	the	DET
cjfa-49836	169	4	results	result	NOUN
cjfa-49836	169	5	were	be	AUX
cjfa-49836	169	6	valid	valid	ADJ
cjfa-49836	169	7	for	for	ADP
cjfa-49836	169	8	policy	policy	NOUN
cjfa-49836	169	9	inference	inference	NOUN
cjfa-49836	169	10	.	.	PUNCT
cjfa-49836	170	1	discussion	discussion	NOUN
cjfa-49836	170	2	of	of	ADP
cjfa-49836	170	3	findingsdiscussion	findingsdiscussion	NOUN
cjfa-49836	170	4	of	of	ADP
cjfa-49836	170	5	findings	finding	NOUN
cjfa-49836	170	6	this	this	DET
cjfa-49836	170	7	study	study	NOUN
cjfa-49836	170	8	examines	examine	VERB
cjfa-49836	170	9	the	the	DET
cjfa-49836	170	10	effect	effect	NOUN
cjfa-49836	170	11	of	of	ADP
cjfa-49836	170	12	tp	tp	NOUN
cjfa-49836	170	13	and	and	CCONJ
cjfa-49836	170	14	cta	cta	PROPN
cjfa-49836	170	15	on	on	ADP
cjfa-49836	170	16	rem	rem	X
cjfa-49836	170	17	among	among	ADP
cjfa-49836	170	18	listed	list	VERB
cjfa-49836	170	19	non	non	ADJ
cjfa-49836	170	20	-	-	ADJ
cjfa-49836	170	21	financial	financial	ADJ
cjfa-49836	170	22	firms	firm	NOUN
cjfa-49836	170	23	in	in	ADP
cjfa-49836	170	24	nigeria	nigeria	PROPN
cjfa-49836	170	25	.	.	PUNCT
cjfa-49836	171	1	the	the	DET
cjfa-49836	171	2	positive	positive	ADJ
cjfa-49836	171	3	effect	effect	NOUN
cjfa-49836	171	4	of	of	ADP
cjfa-49836	171	5	tp	tp	NOUN
cjfa-49836	171	6	on	on	ADP
cjfa-49836	171	7	rem	rem	NOUN
cjfa-49836	171	8	suggests	suggest	VERB
cjfa-49836	171	9	that	that	SCONJ
cjfa-49836	171	10	the	the	DET
cjfa-49836	171	11	sampled	sample	VERB
cjfa-49836	171	12	firms	firm	NOUN
cjfa-49836	171	13	engaged	engage	VERB
cjfa-49836	171	14	in	in	ADP
cjfa-49836	171	15	rem	rem	VERB
cjfa-49836	171	16	through	through	ADP
cjfa-49836	171	17	tp	tp	NOUN
cjfa-49836	171	18	.	.	PUNCT
cjfa-49836	172	1	this	this	PRON
cjfa-49836	172	2	corroborates	corroborate	VERB
cjfa-49836	172	3	with	with	ADP
cjfa-49836	172	4	the	the	DET
cjfa-49836	172	5	findings	finding	NOUN
cjfa-49836	172	6	of	of	ADP
cjfa-49836	172	7	(	(	PUNCT
cjfa-49836	172	8	okezie	okezie	PROPN
cjfa-49836	172	9	,	,	PUNCT
cjfa-49836	172	10	ezeani	ezeani	PROPN
cjfa-49836	172	11	&	&	CCONJ
cjfa-49836	172	12	okoye	okoye	PROPN
cjfa-49836	172	13	,	,	PUNCT
cjfa-49836	172	14	2019	2019	NUM
cjfa-49836	172	15	;	;	PUNCT
cjfa-49836	172	16	polpanumas	polpanuma	NOUN
cjfa-49836	172	17	et	et	PROPN
cjfa-49836	172	18	al	al	PROPN
cjfa-49836	172	19	.	.	PROPN
cjfa-49836	172	20	,	,	PUNCT
cjfa-49836	172	21	2021	2021	NUM
cjfa-49836	172	22	)	)	PUNCT
cjfa-49836	172	23	.	.	PUNCT
cjfa-49836	173	1	however	however	ADV
cjfa-49836	173	2	,	,	PUNCT
cjfa-49836	173	3	the	the	DET
cjfa-49836	173	4	study	study	NOUN
cjfa-49836	173	5	table	table	NOUN
cjfa-49836	173	6	6	6	NUM
cjfa-49836	173	7	.	.	PUNCT
cjfa-49836	173	8	effect	effect	NOUN
cjfa-49836	173	9	…	…	PUNCT
cjfa-49836	173	10	s.	s.	PROPN
cjfa-49836	173	11	a.	a.	PROPN
cjfa-49836	173	12	shittu	shittu	PROPN
cjfa-49836	173	13	,	,	PUNCT
cjfa-49836	173	14	e.	e.	PROPN
cjfa-49836	173	15	a.	a.	PROPN
cjfa-49836	173	16	alagbe	alagbe	PROPN
cjfa-49836	173	17	,	,	PUNCT
cjfa-49836	173	18	o.	o.	PROPN
cjfa-49836	173	19	r.	r.	PROPN
cjfa-49836	173	20	jimoh102102	jimoh102102	PROPN
cjfa-49836	173	21	differs	differ	VERB
cjfa-49836	173	22	from	from	ADP
cjfa-49836	173	23	the	the	DET
cjfa-49836	173	24	work	work	NOUN
cjfa-49836	173	25	of	of	ADP
cjfa-49836	173	26	obazee	obazee	NOUN
cjfa-49836	173	27	and	and	CCONJ
cjfa-49836	173	28	adegbite	adegbite	ADJ
cjfa-49836	173	29	(	(	PUNCT
cjfa-49836	173	30	2018	2018	NUM
cjfa-49836	173	31	)	)	PUNCT
cjfa-49836	173	32	,	,	PUNCT
cjfa-49836	173	33	which	which	PRON
cjfa-49836	173	34	states	state	VERB
cjfa-49836	173	35	that	that	SCONJ
cjfa-49836	173	36	tax	tax	NOUN
cjfa-49836	173	37	planning	planning	NOUN
cjfa-49836	173	38	has	have	VERB
cjfa-49836	173	39	a	a	DET
cjfa-49836	173	40	significant	significant	ADJ
cjfa-49836	173	41	negative	negative	ADJ
cjfa-49836	173	42	effect	effect	NOUN
cjfa-49836	173	43	on	on	ADP
cjfa-49836	173	44	rem	rem	NOUN
cjfa-49836	173	45	.	.	NOUN
cjfa-49836	173	46	more	more	ADV
cjfa-49836	173	47	so	so	ADV
cjfa-49836	173	48	,	,	PUNCT
cjfa-49836	173	49	the	the	DET
cjfa-49836	173	50	negative	negative	ADJ
cjfa-49836	173	51	effect	effect	NOUN
cjfa-49836	173	52	of	of	ADP
cjfa-49836	173	53	cta	cta	PROPN
cjfa-49836	173	54	on	on	ADP
cjfa-49836	173	55	rèm	rèm	NOUN
cjfa-49836	173	56	depicts	depict	NOUN
cjfa-49836	173	57	that	that	PRON
cjfa-49836	173	58	sampled	sample	VERB
cjfa-49836	173	59	firms	firm	NOUN
cjfa-49836	173	60	do	do	AUX
cjfa-49836	173	61	not	not	PART
cjfa-49836	173	62	manipulate	manipulate	VERB
cjfa-49836	173	63	earnings	earning	NOUN
cjfa-49836	173	64	to	to	PART
cjfa-49836	173	65	evade	evade	VERB
cjfa-49836	173	66	tax	tax	NOUN
cjfa-49836	173	67	.	.	PUNCT
cjfa-49836	174	1	this	this	DET
cjfa-49836	174	2	result	result	NOUN
cjfa-49836	174	3	in	in	ADP
cjfa-49836	174	4	line	line	NOUN
cjfa-49836	174	5	with	with	ADP
cjfa-49836	174	6	previous	previous	ADJ
cjfa-49836	174	7	studies	study	NOUN
cjfa-49836	174	8	(	(	PUNCT
cjfa-49836	174	9	yang	yang	PROPN
cjfa-49836	174	10	,	,	PUNCT
cjfa-49836	174	11	lai	lai	PROPN
cjfa-49836	174	12	&	&	CCONJ
cjfa-49836	174	13	tan	tan	PROPN
cjfa-49836	174	14	,	,	PUNCT
cjfa-49836	174	15	2008	2008	NUM
cjfa-49836	174	16	;	;	PUNCT
cjfa-49836	174	17	guenther	guenther	PROPN
cjfa-49836	174	18	et	et	PROPN
cjfa-49836	174	19	al	al	PROPN
cjfa-49836	174	20	.	.	PROPN
cjfa-49836	174	21	,	,	PUNCT
cjfa-49836	174	22	2017	2017	NUM
cjfa-49836	174	23	)	)	PUNCT
cjfa-49836	174	24	.	.	PUNCT
cjfa-49836	175	1	however	however	ADV
cjfa-49836	175	2	,	,	PUNCT
cjfa-49836	175	3	it	it	PRON
cjfa-49836	175	4	differs	differ	VERB
cjfa-49836	175	5	from	from	ADP
cjfa-49836	175	6	the	the	DET
cjfa-49836	175	7	works	work	NOUN
cjfa-49836	175	8	of	of	ADP
cjfa-49836	175	9	(	(	PUNCT
cjfa-49836	175	10	uwuigbe	uwuigbe	PROPN
cjfa-49836	175	11	,	,	PUNCT
cjfa-49836	175	12	okoye	okoye	PROPN
cjfa-49836	175	13	&	&	CCONJ
cjfa-49836	175	14	nwobu	nwobu	PROPN
cjfa-49836	175	15	,	,	PUNCT
cjfa-49836	175	16	2017	2017	NUM
cjfa-49836	175	17	;	;	PUNCT
cjfa-49836	175	18	tang	tang	X
cjfa-49836	175	19	et	et	PROPN
cjfa-49836	175	20	al	al	PROPN
cjfa-49836	175	21	.	.	PROPN
cjfa-49836	175	22	,	,	PUNCT
cjfa-49836	175	23	2017	2017	NUM
cjfa-49836	175	24	;	;	PUNCT
cjfa-49836	175	25	amidu	amidu	ADJ
cjfa-49836	175	26	,	,	PUNCT
cjfa-49836	175	27	coffie	coffie	PROPN
cjfa-49836	175	28	&	&	CCONJ
cjfa-49836	175	29	acquah	acquah	PROPN
cjfa-49836	175	30	,	,	PUNCT
cjfa-49836	175	31	2019	2019	NUM
cjfa-49836	175	32	)	)	PUNCT
cjfa-49836	175	33	.	.	PUNCT
cjfa-49836	176	1	with	with	ADP
cjfa-49836	176	2	regards	regard	NOUN
cjfa-49836	176	3	to	to	ADP
cjfa-49836	176	4	control	control	NOUN
cjfa-49836	176	5	variables	variable	NOUN
cjfa-49836	176	6	,	,	PUNCT
cjfa-49836	176	7	the	the	DET
cjfa-49836	176	8	negative	negative	ADJ
cjfa-49836	176	9	influence	influence	NOUN
cjfa-49836	176	10	of	of	ADP
cjfa-49836	176	11	lev	lev	NOUN
cjfa-49836	176	12	on	on	ADP
cjfa-49836	176	13	rem	rem	NOUN
cjfa-49836	176	14	implies	imply	VERB
cjfa-49836	176	15	that	that	SCONJ
cjfa-49836	176	16	sampled	sample	VERB
cjfa-49836	176	17	firms	firm	NOUN
cjfa-49836	176	18	did	do	AUX
cjfa-49836	176	19	not	not	PART
cjfa-49836	176	20	engage	engage	VERB
cjfa-49836	176	21	in	in	ADP
cjfa-49836	176	22	rem	rem	VERB
cjfa-49836	176	23	through	through	ADP
cjfa-49836	176	24	leveraging	leverage	VERB
cjfa-49836	176	25	.	.	PUNCT
cjfa-49836	177	1	this	this	PRON
cjfa-49836	177	2	is	be	AUX
cjfa-49836	177	3	in	in	ADP
cjfa-49836	177	4	line	line	NOUN
cjfa-49836	177	5	with	with	ADP
cjfa-49836	177	6	the	the	DET
cjfa-49836	177	7	outcomes	outcome	NOUN
cjfa-49836	177	8	of	of	ADP
cjfa-49836	177	9	previous	previous	ADJ
cjfa-49836	177	10	studies	study	NOUN
cjfa-49836	177	11	(	(	PUNCT
cjfa-49836	177	12	saline	saline	NOUN
cjfa-49836	177	13	,	,	PUNCT
cjfa-49836	177	14	2020	2020	NUM
cjfa-49836	177	15	;	;	PUNCT
cjfa-49836	177	16	owusu	owusu	PROPN
cjfa-49836	177	17	,	,	PUNCT
cjfa-49836	177	18	zalata	zalata	PROPN
cjfa-49836	177	19	,	,	PUNCT
cjfa-49836	177	20	omoteso	omoteso	PROPN
cjfa-49836	177	21	&	&	CCONJ
cjfa-49836	177	22	elamer	elamer	PROPN
cjfa-49836	177	23	,	,	PUNCT
cjfa-49836	177	24	2020	2020	NUM
cjfa-49836	177	25	)	)	PUNCT
cjfa-49836	177	26	,	,	PUNCT
cjfa-49836	177	27	which	which	PRON
cjfa-49836	177	28	found	find	VERB
cjfa-49836	177	29	a	a	DET
cjfa-49836	177	30	negative	negative	ADJ
cjfa-49836	177	31	and	and	CCONJ
cjfa-49836	177	32	significant	significant	ADJ
cjfa-49836	177	33	influence	influence	NOUN
cjfa-49836	177	34	of	of	ADP
cjfa-49836	177	35	lev	lev	NOUN
cjfa-49836	177	36	on	on	ADP
cjfa-49836	177	37	rem	rem	PROPN
cjfa-49836	177	38	.	.	PUNCT
cjfa-49836	177	39	however	however	ADV
cjfa-49836	177	40	,	,	PUNCT
cjfa-49836	177	41	the	the	DET
cjfa-49836	177	42	result	result	NOUN
cjfa-49836	177	43	is	be	AUX
cjfa-49836	177	44	in	in	ADP
cjfa-49836	177	45	contrast	contrast	NOUN
cjfa-49836	177	46	with	with	ADP
cjfa-49836	177	47	the	the	DET
cjfa-49836	177	48	research	research	NOUN
cjfa-49836	177	49	findings	finding	NOUN
cjfa-49836	177	50	of	of	ADP
cjfa-49836	177	51	ogiriki	ogiriki	ADJ
cjfa-49836	177	52	and	and	CCONJ
cjfa-49836	177	53	iweias	iweia	NOUN
cjfa-49836	177	54	(	(	PUNCT
cjfa-49836	177	55	2020	2020	NUM
cjfa-49836	177	56	)	)	PUNCT
cjfa-49836	177	57	.	.	PUNCT
cjfa-49836	178	1	furthermore	furthermore	ADV
cjfa-49836	178	2	,	,	PUNCT
cjfa-49836	178	3	the	the	DET
cjfa-49836	178	4	positive	positive	ADJ
cjfa-49836	178	5	and	and	CCONJ
cjfa-49836	178	6	significant	significant	ADJ
cjfa-49836	178	7	effect	effect	NOUN
cjfa-49836	178	8	of	of	ADP
cjfa-49836	178	9	fs	f	NOUN
cjfa-49836	178	10	on	on	ADP
cjfa-49836	178	11	rem	rem	NOUN
cjfa-49836	178	12	indicates	indicate	VERB
cjfa-49836	178	13	that	that	SCONJ
cjfa-49836	178	14	the	the	PRON
cjfa-49836	178	15	higher	high	ADJ
cjfa-49836	178	16	the	the	DET
cjfa-49836	178	17	firm	firm	NOUN
cjfa-49836	178	18	,	,	PUNCT
cjfa-49836	178	19	the	the	PRON
cjfa-49836	178	20	more	more	ADV
cjfa-49836	178	21	the	the	DET
cjfa-49836	178	22	sampled	sample	VERB
cjfa-49836	178	23	firms	firm	NOUN
cjfa-49836	178	24	engage	engage	VERB
cjfa-49836	178	25	in	in	ADP
cjfa-49836	178	26	rem	rem	PROPN
cjfa-49836	178	27	.	.	PUNCT
cjfa-49836	179	1	the	the	DET
cjfa-49836	179	2	results	result	NOUN
cjfa-49836	179	3	support	support	VERB
cjfa-49836	179	4	the	the	DET
cjfa-49836	179	5	findings	finding	NOUN
cjfa-49836	179	6	of	of	ADP
cjfa-49836	179	7	kim	kim	PROPN
cjfa-49836	179	8	,	,	PUNCT
cjfa-49836	179	9	lee	lee	PROPN
cjfa-49836	179	10	and	and	CCONJ
cjfa-49836	179	11	yoo	yoo	PROPN
cjfa-49836	179	12	,	,	PUNCT
cjfa-49836	179	13	(	(	PUNCT
cjfa-49836	179	14	2020	2020	NUM
cjfa-49836	179	15	)	)	PUNCT
cjfa-49836	179	16	while	while	SCONJ
cjfa-49836	179	17	differing	differ	VERB
cjfa-49836	179	18	from	from	ADP
cjfa-49836	179	19	the	the	DET
cjfa-49836	179	20	results	result	NOUN
cjfa-49836	179	21	of	of	ADP
cjfa-49836	179	22	hassan	hassan	PROPN
cjfa-49836	179	23	and	and	CCONJ
cjfa-49836	179	24	abdulrahaman	abdulrahaman	NOUN
cjfa-49836	179	25	(	(	PUNCT
cjfa-49836	179	26	2020	2020	NUM
cjfa-49836	179	27	)	)	PUNCT
cjfa-49836	179	28	.	.	PUNCT
cjfa-49836	179	29	 	 	SPACE
cjfa-49836	179	30	conclusion	conclusion	NOUN
cjfa-49836	179	31	and	and	CCONJ
cjfa-49836	179	32	recommendations	recommendation	NOUN
cjfa-49836	179	33	 	 	SPACE
cjfa-49836	179	34	conclusion	conclusion	NOUN
cjfa-49836	179	35	and	and	CCONJ
cjfa-49836	179	36	recommendations	recommendation	NOUN
cjfa-49836	179	37	the	the	DET
cjfa-49836	179	38	studyassesses	studyassesse	NOUN
cjfa-49836	179	39	the	the	DET
cjfa-49836	179	40	impact	impact	NOUN
cjfa-49836	179	41	of	of	ADP
cjfa-49836	179	42	tax	tax	NOUN
cjfa-49836	179	43	planning	planning	NOUN
cjfa-49836	179	44	and	and	CCONJ
cjfa-49836	179	45	corporate	corporate	ADJ
cjfa-49836	179	46	tax	tax	NOUN
cjfa-49836	179	47	avoidance	avoidance	NOUN
cjfa-49836	179	48	on	on	ADP
cjfa-49836	179	49	remamong	remamong	ADJ
cjfa-49836	179	50	listed	list	VERB
cjfa-49836	179	51	non	non	ADJ
cjfa-49836	179	52	-	-	ADJ
cjfa-49836	179	53	financial	financial	ADJ
cjfa-49836	179	54	firms	firm	NOUN
cjfa-49836	179	55	in	in	ADP
cjfa-49836	179	56	nigeria	nigeria	PROPN
cjfa-49836	179	57	.	.	PUNCT
cjfa-49836	180	1	the	the	DET
cjfa-49836	180	2	majority	majority	NOUN
cjfa-49836	180	3	of	of	ADP
cjfa-49836	180	4	previous	previous	ADJ
cjfa-49836	180	5	studies	study	NOUN
cjfa-49836	180	6	,	,	PUNCT
cjfa-49836	180	7	particularly	particularly	ADV
cjfa-49836	180	8	in	in	ADP
cjfa-49836	180	9	nigeria	nigeria	PRON
cjfa-49836	180	10	,	,	PUNCT
cjfa-49836	180	11	focused	focus	VERB
cjfa-49836	180	12	on	on	ADP
cjfa-49836	180	13	discretionary	discretionary	ADJ
cjfa-49836	180	14	accrual	accrual	ADJ
cjfa-49836	180	15	and	and	CCONJ
cjfa-49836	180	16	were	be	AUX
cjfa-49836	180	17	also	also	ADV
cjfa-49836	180	18	primarily	primarily	ADV
cjfa-49836	180	19	based	base	VERB
cjfa-49836	180	20	on	on	ADP
cjfa-49836	180	21	corporate	corporate	ADJ
cjfa-49836	180	22	tax	tax	NOUN
cjfa-49836	180	23	avoidance	avoidance	NOUN
cjfa-49836	180	24	,	,	PUNCT
cjfa-49836	180	25	with	with	ADP
cjfa-49836	180	26	a	a	DET
cjfa-49836	180	27	maximum	maximum	NOUN
cjfa-49836	180	28	of	of	ADP
cjfa-49836	180	29	ten	ten	NUM
cjfa-49836	180	30	years	year	NOUN
cjfa-49836	180	31	for	for	ADP
cjfa-49836	180	32	the	the	DET
cjfa-49836	180	33	analysis	analysis	NOUN
cjfa-49836	180	34	.	.	PUNCT
cjfa-49836	181	1	those	those	PRON
cjfa-49836	181	2	that	that	PRON
cjfa-49836	181	3	worked	work	VERB
cjfa-49836	181	4	on	on	ADP
cjfa-49836	181	5	rem	rem	PRON
cjfa-49836	181	6	focused	focus	VERB
cjfa-49836	181	7	on	on	ADP
cjfa-49836	181	8	a	a	DET
cjfa-49836	181	9	particular	particular	ADJ
cjfa-49836	181	10	sector	sector	NOUN
cjfa-49836	181	11	,	,	PUNCT
cjfa-49836	181	12	while	while	SCONJ
cjfa-49836	181	13	the	the	DET
cjfa-49836	181	14	current	current	ADJ
cjfa-49836	181	15	study	study	NOUN
cjfa-49836	181	16	considered	consider	VERB
cjfa-49836	181	17	ten	ten	NUM
cjfa-49836	181	18	sectors	sector	NOUN
cjfa-49836	181	19	for	for	ADP
cjfa-49836	181	20	twelve	twelve	NUM
cjfa-49836	181	21	years	year	NOUN
cjfa-49836	181	22	.	.	PUNCT
cjfa-49836	182	1	the	the	DET
cjfa-49836	182	2	study	study	NOUN
cjfa-49836	182	3	concludes	conclude	VERB
cjfa-49836	182	4	that	that	SCONJ
cjfa-49836	182	5	tax	tax	NOUN
cjfa-49836	182	6	planning	planning	NOUN
cjfa-49836	182	7	and	and	CCONJ
cjfa-49836	182	8	corporate	corporate	ADJ
cjfa-49836	182	9	tax	tax	NOUN
cjfa-49836	182	10	avoidance	avoidance	NOUN
cjfa-49836	182	11	have	have	VERB
cjfa-49836	182	12	a	a	DET
cjfa-49836	182	13	significant	significant	ADJ
cjfa-49836	182	14	effect	effect	NOUN
cjfa-49836	182	15	on	on	ADP
cjfa-49836	182	16	rem	rem	PROPN
cjfa-49836	182	17	.	.	PUNCT
cjfa-49836	182	18	thus	thus	ADV
cjfa-49836	182	19	,	,	PUNCT
cjfa-49836	182	20	the	the	DET
cjfa-49836	182	21	study	study	NOUN
cjfa-49836	182	22	recommends	recommend	VERB
cjfa-49836	182	23	that	that	SCONJ
cjfa-49836	182	24	tax	tax	NOUN
cjfa-49836	182	25	authorities	authority	NOUN
cjfa-49836	182	26	should	should	AUX
cjfa-49836	182	27	ensure	ensure	VERB
cjfa-49836	182	28	that	that	SCONJ
cjfa-49836	182	29	firm	firm	ADJ
cjfa-49836	182	30	management	management	NOUN
cjfa-49836	182	31	engages	engage	VERB
cjfa-49836	182	32	in	in	ADP
cjfa-49836	182	33	lowering	lower	VERB
cjfa-49836	182	34	capitalization	capitalization	NOUN
cjfa-49836	182	35	limits	limit	NOUN
cjfa-49836	182	36	,	,	PUNCT
cjfa-49836	182	37	ensures	ensure	VERB
cjfa-49836	182	38	first	first	ADJ
cjfa-49836	182	39	-	-	PUNCT
cjfa-49836	182	40	in	in	NOUN
cjfa-49836	182	41	,	,	PUNCT
cjfa-49836	182	42	first	first	ADJ
cjfa-49836	182	43	-	-	PUNCT
cjfa-49836	182	44	out	out	NOUN
cjfa-49836	182	45	instead	instead	ADV
cjfa-49836	182	46	of	of	ADP
cjfa-49836	182	47	last	last	ADJ
cjfa-49836	182	48	-	-	PUNCT
cjfa-49836	182	49	in	in	NOUN
cjfa-49836	182	50	,	,	PUNCT
cjfa-49836	182	51	reduces	reduce	VERB
cjfa-49836	182	52	nonobligatory	nonobligatory	NOUN
cjfa-49836	182	53	expenses	expense	NOUN
cjfa-49836	182	54	for	for	ADP
cjfa-49836	182	55	short	short	ADJ
cjfa-49836	182	56	periods	period	NOUN
cjfa-49836	182	57	,	,	PUNCT
cjfa-49836	182	58	and	and	CCONJ
cjfa-49836	182	59	ensures	ensure	VERB
cjfa-49836	182	60	moderate	moderate	ADJ
cjfa-49836	182	61	deferred	deferred	ADJ
cjfa-49836	182	62	tax	tax	NOUN
cjfa-49836	182	63	expenses	expense	NOUN
cjfa-49836	182	64	in	in	ADP
cjfa-49836	182	65	order	order	NOUN
cjfa-49836	182	66	to	to	PART
cjfa-49836	182	67	reduce	reduce	VERB
cjfa-49836	182	68	rem	rem	VERB
cjfa-49836	182	69	through	through	ADP
cjfa-49836	182	70	tax	tax	NOUN
cjfa-49836	182	71	planning	planning	NOUN
cjfa-49836	182	72	.	.	PUNCT
cjfa-49836	182	73	 	 	SPACE
cjfa-49836	183	1	references	reference	NOUN
cjfa-49836	183	2	 	 	SPACE
cjfa-49836	183	3	references	reference	NOUN
cjfa-49836	183	4	abubakar	abubakar	PROPN
cjfa-49836	183	5	,	,	PUNCT
cjfa-49836	183	6	a.h	a.h	PROPN
cjfa-49836	183	7	.	.	PROPN
cjfa-49836	183	8	,	,	PUNCT
cjfa-49836	183	9	mansor	mansor	PROPN
cjfa-49836	183	10	,	,	PUNCT
cjfa-49836	183	11	n.	n.	NOUN
cjfa-49836	183	12	,	,	PUNCT
cjfa-49836	183	13	&	&	CCONJ
cjfa-49836	183	14	wan	wan	PROPN
cjfa-49836	183	15	-	-	PUNCT
cjfa-49836	183	16	mohamad	mohamad	PROPN
cjfa-49836	183	17	,	,	PUNCT
cjfa-49836	183	18	w.i.a	w.i.a	NOUN
cjfa-49836	183	19	.	.	PUNCT
cjfa-49836	183	20	(	(	PUNCT
cjfa-49836	183	21	2021	2021	NUM
cjfa-49836	183	22	)	)	PUNCT
cjfa-49836	183	23	.	.	PUNCT
cjfa-49836	184	1	corporate	corporate	ADJ
cjfa-49836	184	2	tax	tax	NOUN
cjfa-49836	184	3	avoidance	avoidance	NOUN
cjfa-49836	184	4	,	,	PUNCT
cjfa-49836	184	5	free	free	ADJ
cjfa-49836	184	6	cash	cash	NOUN
cjfa-49836	184	7	flow	flow	NOUN
cjfa-49836	184	8	and	and	CCONJ
cjfa-49836	184	9	real	real	ADJ
cjfa-49836	184	10	earnings	earning	NOUN
cjfa-49836	184	11	management	management	NOUN
cjfa-49836	184	12	:	:	PUNCT
cjfa-49836	184	13	evidence	evidence	NOUN
cjfa-49836	184	14	from	from	ADP
cjfa-49836	184	15	nigeria	nigeria	PROPN
cjfa-49836	184	16	.	.	PUNCT
cjfa-49836	185	1	universal	universal	ADJ
cjfa-49836	185	2	journal	journal	PROPN
cjfa-49836	185	3	of	of	ADP
cjfa-49836	185	4	accounting	accounting	NOUN
cjfa-49836	185	5	and	and	CCONJ
cjfa-49836	185	6	finance	finance	NOUN
cjfa-49836	185	7	,	,	PUNCT
cjfa-49836	185	8	9(1	9(1	NUM
cjfa-49836	185	9	)	)	PUNCT
cjfa-49836	185	10	,	,	PUNCT
cjfa-49836	185	11	86–97	86–97	NUM
cjfa-49836	185	12	.	.	PUNCT
cjfa-49836	186	1	https://dx.doi.org/10.13189/	https://dx.doi.org/10.13189/	NOUN
cjfa-49836	186	2	ujaf.2021.090109	ujaf.2021.090109	NOUN
cjfa-49836	186	3	.	.	PUNCT
cjfa-49836	187	1	https://dx.doi.org/10.13189/ujaf.2021.090109	https://dx.doi.org/10.13189/ujaf.2021.090109	VERB
cjfa-49836	187	2	https://dx.doi.org/10.13189/ujaf.2021.090109	https://dx.doi.org/10.13189/ujaf.2021.090109	VERB
cjfa-49836	187	3	tax	tax	NOUN
cjfa-49836	187	4	planning	planning	NOUN
cjfa-49836	187	5	,	,	PUNCT
cjfa-49836	187	6	corporate	corporate	ADJ
cjfa-49836	187	7	tax	tax	NOUN
cjfa-49836	187	8	avoidance	avoidance	NOUN
cjfa-49836	187	9	…	…	PUNCT
cjfa-49836	187	10	103103	103103	NUM
cjfa-49836	187	11	adegbite	adegbite	PROPN
cjfa-49836	187	12	,	,	PUNCT
cjfa-49836	187	13	t.a	t.a	PROPN
cjfa-49836	187	14	.	.	PROPN
cjfa-49836	187	15	(	(	PUNCT
cjfa-49836	187	16	2019	2019	NUM
cjfa-49836	187	17	)	)	PUNCT
cjfa-49836	187	18	.	.	PUNCT
cjfa-49836	188	1	an	an	DET
cjfa-49836	188	2	evaluation	evaluation	NOUN
cjfa-49836	188	3	of	of	ADP
cjfa-49836	188	4	the	the	DET
cjfa-49836	188	5	effect	effect	NOUN
cjfa-49836	188	6	of	of	ADP
cjfa-49836	188	7	taxation	taxation	NOUN
cjfa-49836	188	8	policy	policy	NOUN
cjfa-49836	188	9	on	on	ADP
cjfa-49836	188	10	inflation	inflation	NOUN
cjfa-49836	188	11	in	in	ADP
cjfa-49836	188	12	nigeria	nigeria	PROPN
cjfa-49836	188	13	.	.	PUNCT
cjfa-49836	189	1	copernican	copernican	PROPN
cjfa-49836	189	2	journal	journal	PROPN
cjfa-49836	189	3	of	of	ADP
cjfa-49836	189	4	finance	finance	PROPN
cjfa-49836	189	5	&	&	CCONJ
cjfa-49836	189	6	accounting	accounting	PROPN
cjfa-49836	189	7	,	,	PUNCT
cjfa-49836	189	8	8(2	8(2	NUM
cjfa-49836	189	9	)	)	PUNCT
cjfa-49836	189	10	,	,	PUNCT
cjfa-49836	190	1	7–23	7–23	PROPN
cjfa-49836	190	2	.	.	PUNCT
cjfa-49836	191	1	https://dx.doi	https://dx.doi	PROPN
cjfa-49836	191	2	.	.	PUNCT
cjfa-49836	192	1	org/10.12775	org/10.12775	PROPN
cjfa-49836	192	2	/	/	SYM
cjfa-49836	192	3	cjfa.2019.006	cjfa.2019.006	PROPN
cjfa-49836	192	4	.	.	PUNCT
cjfa-49836	193	1	adegbite	adegbite	PROPN
cjfa-49836	193	2	,	,	PUNCT
cjfa-49836	193	3	t.a	t.a	PROPN
cjfa-49836	193	4	.	.	PROPN
cjfa-49836	193	5	,	,	PUNCT
cjfa-49836	193	6	&	&	CCONJ
cjfa-49836	193	7	shittu	shittu	PROPN
cjfa-49836	193	8	,	,	PUNCT
cjfa-49836	193	9	s.a	s.a	PROPN
cjfa-49836	193	10	.	.	PROPN
cjfa-49836	193	11	(	(	PUNCT
cjfa-49836	193	12	2017	2017	NUM
cjfa-49836	193	13	)	)	PUNCT
cjfa-49836	193	14	.	.	PUNCT
cjfa-49836	194	1	the	the	DET
cjfa-49836	194	2	analysis	analysis	NOUN
cjfa-49836	194	3	of	of	ADP
cjfa-49836	194	4	the	the	DET
cjfa-49836	194	5	impact	impact	NOUN
cjfa-49836	194	6	of	of	ADP
cjfa-49836	194	7	corporate	corporate	ADJ
cjfa-49836	194	8	income	income	NOUN
cjfa-49836	194	9	tax	tax	NOUN
cjfa-49836	194	10	on	on	ADP
cjfa-49836	194	11	investment	investment	NOUN
cjfa-49836	194	12	in	in	ADP
cjfa-49836	194	13	nigeria	nigeria	PROPN
cjfa-49836	194	14	.	.	PUNCT
cjfa-49836	195	1	worldwide	worldwide	PROPN
cjfa-49836	195	2	journal	journal	PROPN
cjfa-49836	195	3	of	of	ADP
cjfa-49836	195	4	multidisciplinary	multidisciplinary	ADJ
cjfa-49836	195	5	research	research	NOUN
cjfa-49836	195	6	and	and	CCONJ
cjfa-49836	195	7	development	development	NOUN
cjfa-49836	195	8	,	,	PUNCT
cjfa-49836	195	9	3(3	3(3	NUM
cjfa-49836	195	10	)	)	PUNCT
cjfa-49836	195	11	,	,	PUNCT
cjfa-49836	196	1	60–64	60–64	PROPN
cjfa-49836	196	2	.	.	PUNCT
cjfa-49836	196	3	adegbite	adegbite	PROPN
cjfa-49836	196	4	,	,	PUNCT
cjfa-49836	196	5	t.a	t.a	PROPN
cjfa-49836	196	6	.	.	PROPN
cjfa-49836	196	7	,	,	PUNCT
cjfa-49836	196	8	bojuwon	bojuwon	PROPN
cjfa-49836	196	9	,	,	PUNCT
cjfa-49836	196	10	m.	m.	NOUN
cjfa-49836	196	11	,	,	PUNCT
cjfa-49836	196	12	&	&	CCONJ
cjfa-49836	196	13	adegbite	adegbite	PROPN
cjfa-49836	196	14	,	,	PUNCT
cjfa-49836	196	15	a.f	a.f	PROPN
cjfa-49836	196	16	.	.	PROPN
cjfa-49836	196	17	(	(	PUNCT
cjfa-49836	196	18	2019	2019	NUM
cjfa-49836	196	19	)	)	PUNCT
cjfa-49836	196	20	.	.	PUNCT
cjfa-49836	197	1	the	the	DET
cjfa-49836	197	2	impact	impact	NOUN
cjfa-49836	197	3	of	of	ADP
cjfa-49836	197	4	ict	ict	PROPN
cjfa-49836	197	5	on	on	ADP
cjfa-49836	197	6	taxation	taxation	NOUN
cjfa-49836	197	7	:	:	PUNCT
cjfa-49836	197	8	evidence	evidence	NOUN
cjfa-49836	197	9	from	from	ADP
cjfa-49836	197	10	oyo	oyo	NOUN
cjfa-49836	197	11	state	state	NOUN
cjfa-49836	197	12	.	.	PUNCT
cjfa-49836	198	1	copernican	copernican	PROPN
cjfa-49836	198	2	journal	journal	PROPN
cjfa-49836	198	3	of	of	ADP
cjfa-49836	198	4	finance	finance	PROPN
cjfa-49836	198	5	&	&	CCONJ
cjfa-49836	198	6	accounting	accounting	PROPN
cjfa-49836	198	7	,	,	PUNCT
cjfa-49836	198	8	8(4	8(4	NUM
cjfa-49836	198	9	)	)	PUNCT
cjfa-49836	198	10	,	,	PUNCT
cjfa-49836	198	11	7–25	7–25	NOUN
cjfa-49836	198	12	.	.	PUNCT
cjfa-49836	199	1	https://dx.doi.org/10.12775/cjfa.2019.015	https://dx.doi.org/10.12775/cjfa.2019.015	NUM
cjfa-49836	199	2	.	.	PUNCT
cjfa-49836	200	1	alkausar	alkausar	PROPN
cjfa-49836	200	2	,	,	PUNCT
cjfa-49836	200	3	b.	b.	PROPN
cjfa-49836	200	4	,	,	PUNCT
cjfa-49836	200	5	nugroho	nugroho	PROPN
cjfa-49836	200	6	,	,	PUNCT
cjfa-49836	200	7	y.	y.	PROPN
cjfa-49836	200	8	,	,	PUNCT
cjfa-49836	200	9	qomariyah	qomariyah	PROPN
cjfa-49836	200	10	,	,	PUNCT
cjfa-49836	200	11	a.	a.	NOUN
cjfa-49836	200	12	,	,	PUNCT
cjfa-49836	200	13	&	&	CCONJ
cjfa-49836	200	14	prasetyo	prasetyo	PROPN
cjfa-49836	200	15	,	,	PUNCT
cjfa-49836	200	16	a.	a.	NOUN
cjfa-49836	200	17	(	(	PUNCT
cjfa-49836	200	18	2023	2023	NUM
cjfa-49836	200	19	)	)	PUNCT
cjfa-49836	200	20	.	.	PUNCT
cjfa-49836	201	1	corporate	corporate	ADJ
cjfa-49836	201	2	tax	tax	NOUN
cjfa-49836	201	3	aggressiveness	aggressiveness	NOUN
cjfa-49836	201	4	:	:	PUNCT
cjfa-49836	201	5	evidence	evidence	NOUN
cjfa-49836	201	6	unresolved	unresolved	ADJ
cjfa-49836	201	7	agency	agency	NOUN
cjfa-49836	201	8	problem	problem	NOUN
cjfa-49836	201	9	captured	capture	VERB
cjfa-49836	201	10	by	by	ADP
cjfa-49836	201	11	theory	theory	NOUN
cjfa-49836	201	12	agency	agency	NOUN
cjfa-49836	201	13	type	type	NOUN
cjfa-49836	201	14	3	3	NUM
cjfa-49836	201	15	.	.	PUNCT
cjfa-49836	201	16	cogent	cogent	NOUN
cjfa-49836	201	17	business	business	PROPN
cjfa-49836	201	18	&	&	CCONJ
cjfa-49836	201	19	management	management	PROPN
cjfa-49836	201	20	,	,	PUNCT
cjfa-49836	201	21	10(2	10(2	NUM
cjfa-49836	201	22	)	)	PUNCT
cjfa-49836	201	23	,	,	PUNCT
cjfa-49836	201	24	2218685	2218685	NUM
cjfa-49836	201	25	.	.	PUNCT
cjfa-49836	202	1	https://dx.doi.org/10.1080/23311	https://dx.doi.org/10.1080/23311	PROPN
cjfa-49836	202	2	975.2023.2218685	975.2023.2218685	PROPN
cjfa-49836	202	3	.	.	PUNCT
cjfa-49836	202	4	almashaqbeh	almashaqbeh	PROPN
cjfa-49836	202	5	,	,	PUNCT
cjfa-49836	202	6	a.a	a.a	PROPN
cjfa-49836	202	7	.	.	PROPN
cjfa-49836	202	8	,	,	PUNCT
cjfa-49836	202	9	abdul	abdul	PROPN
cjfa-49836	202	10	-	-	PUNCT
cjfa-49836	202	11	jabbar	jabbar	PROPN
cjfa-49836	202	12	,	,	PUNCT
cjfa-49836	202	13	h.	h.	PROPN
cjfa-49836	202	14	,	,	PUNCT
cjfa-49836	202	15	&	&	CCONJ
cjfa-49836	202	16	shaari	shaari	PROPN
cjfa-49836	202	17	,	,	PUNCT
cjfa-49836	202	18	h.	h.	PROPN
cjfa-49836	202	19	(	(	PUNCT
cjfa-49836	202	20	2018	2018	NUM
cjfa-49836	202	21	)	)	PUNCT
cjfa-49836	202	22	.	.	PUNCT
cjfa-49836	203	1	real	real	ADJ
cjfa-49836	203	2	earnings	earning	NOUN
cjfa-49836	203	3	management	management	NOUN
cjfa-49836	203	4	and	and	CCONJ
cjfa-49836	203	5	tax	tax	NOUN
cjfa-49836	203	6	considerations	consideration	NOUN
cjfa-49836	203	7	:	:	PUNCT
cjfa-49836	203	8	a	a	DET
cjfa-49836	203	9	conceptual	conceptual	ADJ
cjfa-49836	203	10	analysis	analysis	NOUN
cjfa-49836	203	11	.	.	PUNCT
cjfa-49836	204	1	international	international	ADJ
cjfa-49836	204	2	journal	journal	PROPN
cjfa-49836	204	3	of	of	ADP
cjfa-49836	204	4	business	business	NOUN
cjfa-49836	204	5	management	management	PROPN
cjfa-49836	204	6	and	and	CCONJ
cjfa-49836	204	7	commerce	commerce	NOUN
cjfa-49836	204	8	,	,	PUNCT
cjfa-49836	204	9	3(2	3(2	NUM
cjfa-49836	204	10	)	)	PUNCT
cjfa-49836	204	11	,	,	PUNCT
cjfa-49836	204	12	25–36	25–36	NUM
cjfa-49836	204	13	.	.	PUNCT
cjfa-49836	205	1	amidu	amidu	PROPN
cjfa-49836	205	2	,	,	PUNCT
cjfa-49836	205	3	m.	m.	NOUN
cjfa-49836	205	4	,	,	PUNCT
cjfa-49836	205	5	&	&	CCONJ
cjfa-49836	205	6	yorke	yorke	PROPN
cjfa-49836	205	7	,	,	PUNCT
cjfa-49836	205	8	s.m	s.m	PROPN
cjfa-49836	205	9	.	.	PROPN
cjfa-49836	205	10	(	(	PUNCT
cjfa-49836	205	11	2017	2017	NUM
cjfa-49836	205	12	)	)	PUNCT
cjfa-49836	205	13	.	.	PUNCT
cjfa-49836	206	1	tax	tax	NOUN
cjfa-49836	206	2	avoidance	avoidance	NOUN
cjfa-49836	206	3	and	and	CCONJ
cjfa-49836	206	4	earnings	earning	NOUN
cjfa-49836	206	5	management	management	NOUN
cjfa-49836	206	6	of	of	ADP
cjfa-49836	206	7	firms	firm	NOUN
cjfa-49836	206	8	in	in	ADP
cjfa-49836	206	9	ghana	ghana	PROPN
cjfa-49836	206	10	:	:	PUNCT
cjfa-49836	206	11	does	do	AUX
cjfa-49836	206	12	the	the	DET
cjfa-49836	206	13	funding	funding	NOUN
cjfa-49836	206	14	strategy	strategy	NOUN
cjfa-49836	206	15	matter	matter	NOUN
cjfa-49836	206	16	?	?	PUNCT
cjfa-49836	207	1	international	international	ADJ
cjfa-49836	207	2	journal	journal	NOUN
cjfa-49836	207	3	of	of	ADP
cjfa-49836	207	4	critical	critical	ADJ
cjfa-49836	207	5	accounting	accounting	NOUN
cjfa-49836	207	6	,	,	PUNCT
cjfa-49836	207	7	9(3	9(3	NUM
cjfa-49836	207	8	)	)	PUNCT
cjfa-49836	207	9	,	,	PUNCT
cjfa-49836	207	10	238–264	238–264	NUM
cjfa-49836	207	11	.	.	PUNCT
cjfa-49836	208	1	amidu	amidu	ADJ
cjfa-49836	208	2	,	,	PUNCT
cjfa-49836	208	3	m.	m.	NOUN
cjfa-49836	208	4	,	,	PUNCT
cjfa-49836	208	5	coffie	coffie	NOUN
cjfa-49836	208	6	,	,	PUNCT
cjfa-49836	208	7	m.	m.	NOUN
cjfa-49836	208	8	,	,	PUNCT
cjfa-49836	208	9	&	&	CCONJ
cjfa-49836	208	10	acquah	acquah	PROPN
cjfa-49836	208	11	,	,	PUNCT
cjfa-49836	208	12	p.	p.	NOUN
cjfa-49836	208	13	(	(	PUNCT
cjfa-49836	208	14	2019	2019	NUM
cjfa-49836	208	15	)	)	PUNCT
cjfa-49836	208	16	.	.	PUNCT
cjfa-49836	209	1	transfer	transfer	NOUN
cjfa-49836	209	2	pricing	pricing	NOUN
cjfa-49836	209	3	,	,	PUNCT
cjfa-49836	209	4	earnings	earning	NOUN
cjfa-49836	209	5	management	management	NOUN
cjfa-49836	209	6	and	and	CCONJ
cjfa-49836	209	7	tax	tax	NOUN
cjfa-49836	209	8	avoidance	avoidance	NOUN
cjfa-49836	209	9	of	of	ADP
cjfa-49836	209	10	firms	firm	NOUN
cjfa-49836	209	11	in	in	ADP
cjfa-49836	209	12	ghana	ghana	PROPN
cjfa-49836	209	13	.	.	PUNCT
cjfa-49836	210	1	journal	journal	PROPN
cjfa-49836	210	2	of	of	ADP
cjfa-49836	210	3	financial	financial	ADJ
cjfa-49836	210	4	crime	crime	NOUN
cjfa-49836	210	5	,	,	PUNCT
cjfa-49836	210	6	1–31	1–31	PROPN
cjfa-49836	210	7	.	.	PUNCT
cjfa-49836	211	1	https://doi	https://doi	NOUN
cjfa-49836	211	2	.	.	PUNCT
cjfa-49836	211	3	org/10.1108	org/10.1108	PROPN
cjfa-49836	211	4	/	/	SYM
cjfa-49836	211	5	jfc-10	jfc-10	PROPN
cjfa-49836	211	6	-	-	PUNCT
cjfa-49836	211	7	2017	2017	NUM
cjfa-49836	211	8	-	-	PUNCT
cjfa-49836	211	9	0091	0091	NUM
cjfa-49836	211	10	.	.	PUNCT
cjfa-49836	212	1	ayers	ayers	PROPN
cjfa-49836	212	2	,	,	PUNCT
cjfa-49836	212	3	b.c	b.c	PROPN
cjfa-49836	212	4	.	.	PROPN
cjfa-49836	212	5	,	,	PUNCT
cjfa-49836	212	6	john	john	PROPN
cjfa-49836	212	7	,	,	PUNCT
cjfa-49836	212	8	j.	j.	PROPN
cjfa-49836	212	9	,	,	PUNCT
cjfa-49836	212	10	&	&	CCONJ
cjfa-49836	212	11	stacie	stacie	PROPN
cjfa-49836	212	12	,	,	PUNCT
cjfa-49836	212	13	l.	l.	PROPN
cjfa-49836	212	14	(	(	PUNCT
cjfa-49836	212	15	2009	2009	NUM
cjfa-49836	212	16	)	)	PUNCT
cjfa-49836	212	17	.	.	PUNCT
cjfa-49836	213	1	taxable	taxable	ADJ
cjfa-49836	213	2	income	income	NOUN
cjfa-49836	213	3	as	as	ADP
cjfa-49836	213	4	a	a	DET
cjfa-49836	213	5	performance	performance	NOUN
cjfa-49836	213	6	measure	measure	NOUN
cjfa-49836	213	7	:	:	PUNCT
cjfa-49836	213	8	the	the	DET
cjfa-49836	213	9	effects	effect	NOUN
cjfa-49836	213	10	of	of	ADP
cjfa-49836	213	11	tax	tax	NOUN
cjfa-49836	213	12	planning	planning	NOUN
cjfa-49836	213	13	and	and	CCONJ
cjfa-49836	213	14	earnings	earning	NOUN
cjfa-49836	213	15	quality	quality	NOUN
cjfa-49836	213	16	.	.	PUNCT
cjfa-49836	214	1	contemporary	contemporary	ADJ
cjfa-49836	214	2	accounting	accounting	NOUN
cjfa-49836	214	3	research	research	NOUN
cjfa-49836	214	4	.	.	PUNCT
cjfa-49836	215	1	26(1	26(1	NUM
cjfa-49836	215	2	)	)	PUNCT
cjfa-49836	215	3	,	,	PUNCT
cjfa-49836	215	4	15–54	15–54	NUM
cjfa-49836	215	5	.	.	PUNCT
cjfa-49836	215	6	https://dx.doi.org/10.1506/car.26.1.1	https://dx.doi.org/10.1506/car.26.1.1	NOUN
cjfa-49836	215	7	.	.	PUNCT
cjfa-49836	216	1	chakraborty	chakraborty	PROPN
cjfa-49836	216	2	,	,	PUNCT
cjfa-49836	216	3	b.	b.	PROPN
cjfa-49836	216	4	(	(	PUNCT
cjfa-49836	216	5	2023	2023	NUM
cjfa-49836	216	6	)	)	PUNCT
cjfa-49836	216	7	.	.	PUNCT
cjfa-49836	217	1	does	do	AUX
cjfa-49836	217	2	board	board	NOUN
cjfa-49836	217	3	structure	structure	NOUN
cjfa-49836	217	4	and	and	CCONJ
cjfa-49836	217	5	ownership	ownership	NOUN
cjfa-49836	217	6	structure	structure	NOUN
cjfa-49836	217	7	influence	influence	NOUN
cjfa-49836	217	8	the	the	DET
cjfa-49836	217	9	performance	performance	NOUN
cjfa-49836	217	10	of	of	ADP
cjfa-49836	217	11	listed	list	VERB
cjfa-49836	217	12	companies	company	NOUN
cjfa-49836	217	13	:	:	PUNCT
cjfa-49836	217	14	evidence	evidence	NOUN
cjfa-49836	217	15	from	from	ADP
cjfa-49836	217	16	pharmaceuticals	pharmaceutical	NOUN
cjfa-49836	217	17	and	and	CCONJ
cjfa-49836	217	18	chemical	chemical	NOUN
cjfa-49836	217	19	industry	industry	NOUN
cjfa-49836	217	20	of	of	ADP
cjfa-49836	217	21	bangladesh	bangladesh	NOUN
cjfa-49836	217	22	?	?	PUNCT
cjfa-49836	217	23	.	.	PUNCT
cjfa-49836	218	1	copernican	copernican	PROPN
cjfa-49836	218	2	journal	journal	PROPN
cjfa-49836	218	3	of	of	ADP
cjfa-49836	218	4	finance	finance	PROPN
cjfa-49836	218	5	&	&	CCONJ
cjfa-49836	218	6	accounting	accounting	PROPN
cjfa-49836	218	7	,	,	PUNCT
cjfa-49836	218	8	12(1	12(1	NUM
cjfa-49836	218	9	)	)	PUNCT
cjfa-49836	218	10	,	,	PUNCT
cjfa-49836	218	11	29–45	29–45	NUM
cjfa-49836	218	12	.	.	PUNCT
cjfa-49836	218	13	http://dx.doi.org/10.12775/cjfa.2023.002	http://dx.doi.org/10.12775/cjfa.2023.002	NOUN
cjfa-49836	218	14	.	.	PUNCT
cjfa-49836	219	1	chakraborty	chakraborty	PROPN
cjfa-49836	219	2	,	,	PUNCT
cjfa-49836	219	3	b.	b.	PROPN
cjfa-49836	219	4	,	,	PUNCT
cjfa-49836	219	5	&	&	CCONJ
cjfa-49836	219	6	md	md	PROPN
cjfa-49836	219	7	.	.	PROPN
cjfa-49836	219	8	,	,	PUNCT
cjfa-49836	219	9	y.h.m	y.h.m	PROPN
cjfa-49836	219	10	.	.	PUNCT
cjfa-49836	219	11	(	(	PUNCT
cjfa-49836	219	12	2023	2023	NUM
cjfa-49836	219	13	)	)	PUNCT
cjfa-49836	219	14	.	.	PUNCT
cjfa-49836	220	1	are	be	AUX
cjfa-49836	220	2	liquidity	liquidity	NOUN
cjfa-49836	220	3	,	,	PUNCT
cjfa-49836	220	4	dividend	dividend	NOUN
cjfa-49836	220	5	policy	policy	NOUN
cjfa-49836	220	6	,	,	PUNCT
cjfa-49836	220	7	leverage	leverage	NOUN
cjfa-49836	220	8	,	,	PUNCT
cjfa-49836	220	9	and	and	CCONJ
cjfa-49836	220	10	profitability	profitability	NOUN
cjfa-49836	220	11	the	the	DET
cjfa-49836	220	12	determinants	determinant	NOUN
cjfa-49836	220	13	of	of	ADP
cjfa-49836	220	14	firm	firm	ADJ
cjfa-49836	220	15	value	value	NOUN
cjfa-49836	220	16	:	:	PUNCT
cjfa-49836	220	17	evidence	evidence	NOUN
cjfa-49836	220	18	from	from	ADP
cjfa-49836	220	19	the	the	DET
cjfa-49836	220	20	listed	list	VERB
cjfa-49836	220	21	firms	firm	NOUN
cjfa-49836	220	22	?	?	PUNCT
cjfa-49836	221	1	copernican	copernican	PROPN
cjfa-49836	221	2	journal	journal	PROPN
cjfa-49836	221	3	of	of	ADP
cjfa-49836	221	4	finance	finance	PROPN
cjfa-49836	221	5	&	&	CCONJ
cjfa-49836	221	6	accounting	accounting	PROPN
cjfa-49836	221	7	,	,	PUNCT
cjfa-49836	221	8	12(1	12(1	NUM
cjfa-49836	221	9	)	)	PUNCT
cjfa-49836	221	10	,	,	PUNCT
cjfa-49836	221	11	47–63	47–63	PROPN
cjfa-49836	221	12	.	.	PUNCT
cjfa-49836	222	1	http://dx.doi.org/10.12775/	http://dx.doi.org/10.12775/	PROPN
cjfa-49836	222	2	cjfa.2023.003	cjfa.2023.003	PROPN
cjfa-49836	222	3	.	.	PUNCT
cjfa-49836	223	1	delgado	delgado	PROPN
cjfa-49836	223	2	,	,	PUNCT
cjfa-49836	223	3	f.j	f.j	PROPN
cjfa-49836	223	4	.	.	PROPN
cjfa-49836	223	5	,	,	PUNCT
cjfa-49836	223	6	fernández	fernández	PROPN
cjfa-49836	223	7	-	-	PUNCT
cjfa-49836	223	8	rodríguez	rodríguez	PROPN
cjfa-49836	223	9	,	,	PUNCT
cjfa-49836	223	10	e.	e.	PROPN
cjfa-49836	223	11	,	,	PUNCT
cjfa-49836	223	12	&	&	CCONJ
cjfa-49836	223	13	garcía	garcía	ADJ
cjfa-49836	223	14	-	-	PUNCT
cjfa-49836	223	15	fernández	fernández	PROPN
cjfa-49836	223	16	,	,	PUNCT
cjfa-49836	223	17	r.	r.	PROPN
cjfa-49836	223	18	(	(	PUNCT
cjfa-49836	223	19	2023	2023	NUM
cjfa-49836	223	20	)	)	PUNCT
cjfa-49836	223	21	.	.	PUNCT
cjfa-49836	224	1	tax	tax	NOUN
cjfa-49836	224	2	avoidance	avoidance	NOUN
cjfa-49836	224	3	and	and	CCONJ
cjfa-49836	224	4	earnings	earning	NOUN
cjfa-49836	224	5	management	management	NOUN
cjfa-49836	224	6	:	:	PUNCT
cjfa-49836	224	7	a	a	DET
cjfa-49836	224	8	neural	neural	ADJ
cjfa-49836	224	9	network	network	NOUN
cjfa-49836	224	10	approach	approach	NOUN
cjfa-49836	224	11	for	for	ADP
cjfa-49836	224	12	the	the	DET
cjfa-49836	224	13	largest	large	ADJ
cjfa-49836	224	14	european	european	ADJ
cjfa-49836	224	15	economies	economy	NOUN
cjfa-49836	224	16	.	.	PUNCT
cjfa-49836	225	1	financinnov	financinnov	PROPN
cjfa-49836	225	2	,	,	PUNCT
cjfa-49836	225	3	9	9	NUM
cjfa-49836	225	4	,	,	PUNCT
cjfa-49836	225	5	19	19	NUM
cjfa-49836	225	6	.	.	PUNCT
cjfa-49836	225	7	https://doi.org/10.1186/s40854-022-00424-8	https://doi.org/10.1186/s40854-022-00424-8	NUM
cjfa-49836	225	8	.	.	PUNCT
cjfa-49836	226	1	desai	desai	PROPN
cjfa-49836	226	2	,	,	PUNCT
cjfa-49836	226	3	j.	j.	PROPN
cjfa-49836	226	4	,	,	PUNCT
cjfa-49836	226	5	&	&	CCONJ
cjfa-49836	226	6	desai	desai	PROPN
cjfa-49836	226	7	,	,	PUNCT
cjfa-49836	226	8	r.	r.	PROPN
cjfa-49836	226	9	(	(	PUNCT
cjfa-49836	226	10	2019	2019	NUM
cjfa-49836	226	11	)	)	PUNCT
cjfa-49836	226	12	.	.	PUNCT
cjfa-49836	227	1	capital	capital	NOUN
cjfa-49836	227	2	structure	structure	NOUN
cjfa-49836	227	3	as	as	ADP
cjfa-49836	227	4	determinant	determinant	ADJ
cjfa-49836	227	5	of	of	ADP
cjfa-49836	227	6	financial	financial	ADJ
cjfa-49836	227	7	performance	performance	NOUN
cjfa-49836	227	8	:	:	PUNCT
cjfa-49836	227	9	review	review	NOUN
cjfa-49836	227	10	of	of	ADP
cjfa-49836	227	11	literature	literature	NOUN
cjfa-49836	227	12	.	.	PUNCT
cjfa-49836	228	1	copernican	copernican	PROPN
cjfa-49836	228	2	journal	journal	PROPN
cjfa-49836	228	3	of	of	ADP
cjfa-49836	228	4	finance	finance	PROPN
cjfa-49836	228	5	&	&	CCONJ
cjfa-49836	228	6	accounting	accounting	PROPN
cjfa-49836	228	7	,	,	PUNCT
cjfa-49836	228	8	8(4	8(4	NUM
cjfa-49836	228	9	)	)	PUNCT
cjfa-49836	228	10	,	,	PUNCT
cjfa-49836	228	11	133–148	133–148	NUM
cjfa-49836	228	12	.	.	PUNCT
cjfa-49836	229	1	https://doi.org/10.12775/cjfa.2019.021	https://doi.org/10.12775/cjfa.2019.021	NOUN
cjfa-49836	229	2	.	.	PUNCT
cjfa-49836	230	1	ding	ding	PROPN
cjfa-49836	230	2	,	,	PUNCT
cjfa-49836	230	3	r.	r.	PROPN
cjfa-49836	230	4	,	,	PUNCT
cjfa-49836	230	5	liu	liu	PROPN
cjfa-49836	230	6	,	,	PUNCT
cjfa-49836	230	7	m.	m.	NOUN
cjfa-49836	230	8	,	,	PUNCT
cjfa-49836	230	9	wang	wang	PROPN
cjfa-49836	230	10	,	,	PUNCT
cjfa-49836	230	11	t.	t.	PROPN
cjfa-49836	230	12	,	,	PUNCT
cjfa-49836	230	13	&	&	CCONJ
cjfa-49836	230	14	wu	wu	PROPN
cjfa-49836	230	15	,	,	PUNCT
cjfa-49836	230	16	z.	z.	PROPN
cjfa-49836	230	17	(	(	PUNCT
cjfa-49836	230	18	2021	2021	NUM
cjfa-49836	230	19	)	)	PUNCT
cjfa-49836	230	20	.	.	PUNCT
cjfa-49836	231	1	the	the	DET
cjfa-49836	231	2	impact	impact	NOUN
cjfa-49836	231	3	of	of	ADP
cjfa-49836	231	4	climate	climate	NOUN
cjfa-49836	231	5	risk	risk	NOUN
cjfa-49836	231	6	on	on	ADP
cjfa-49836	231	7	earnings	earning	NOUN
cjfa-49836	231	8	management	management	NOUN
cjfa-49836	231	9	:	:	PUNCT
cjfa-49836	231	10	international	international	ADJ
cjfa-49836	231	11	evidence	evidence	NOUN
cjfa-49836	231	12	.	.	PUNCT
cjfa-49836	232	1	journal	journal	NOUN
cjfa-49836	232	2	of	of	ADP
cjfa-49836	232	3	accounting	accounting	NOUN
cjfa-49836	232	4	and	and	CCONJ
cjfa-49836	232	5	public	public	ADJ
cjfa-49836	232	6	policy	policy	NOUN
cjfa-49836	232	7	,	,	PUNCT
cjfa-49836	232	8	40(2	40(2	NUM
cjfa-49836	232	9	)	)	PUNCT
cjfa-49836	232	10	,	,	PUNCT
cjfa-49836	232	11	106818	106818	NUM
cjfa-49836	232	12	.	.	PUNCT
cjfa-49836	233	1	s.	s.	PROPN
cjfa-49836	233	2	a.	a.	PROPN
cjfa-49836	233	3	shittu	shittu	PROPN
cjfa-49836	233	4	,	,	PUNCT
cjfa-49836	233	5	e.	e.	PROPN
cjfa-49836	233	6	a.	a.	PROPN
cjfa-49836	233	7	alagbe	alagbe	PROPN
cjfa-49836	233	8	,	,	PUNCT
cjfa-49836	233	9	o.	o.	PROPN
cjfa-49836	233	10	r.	r.	PROPN
cjfa-49836	233	11	jimoh104104	jimoh104104	PROPN
cjfa-49836	233	12	durana	durana	PROPN
cjfa-49836	233	13	,	,	PUNCT
cjfa-49836	233	14	p.	p.	NOUN
cjfa-49836	233	15	,	,	PUNCT
cjfa-49836	233	16	ginevicius	ginevicius	PROPN
cjfa-49836	233	17	,	,	PUNCT
cjfa-49836	233	18	r.	r.	PROPN
cjfa-49836	233	19	,	,	PUNCT
cjfa-49836	233	20	urbanski	urbanski	NOUN
cjfa-49836	233	21	,	,	PUNCT
cjfa-49836	233	22	m.	m.	NOUN
cjfa-49836	233	23	,	,	PUNCT
cjfa-49836	233	24	podhorska	podhorska	ADJ
cjfa-49836	233	25	,	,	PUNCT
cjfa-49836	233	26	i.	i.	NOUN
cjfa-49836	233	27	,	,	PUNCT
cjfa-49836	233	28	&	&	CCONJ
cjfa-49836	233	29	tumpach	tumpach	NOUN
cjfa-49836	233	30	,	,	PUNCT
cjfa-49836	233	31	m.	m.	NOUN
cjfa-49836	233	32	(	(	PUNCT
cjfa-49836	233	33	2021	2021	NUM
cjfa-49836	233	34	)	)	PUNCT
cjfa-49836	233	35	.	.	PUNCT
cjfa-49836	234	1	parallels	parallel	NOUN
cjfa-49836	234	2	and	and	CCONJ
cjfa-49836	234	3	differences	difference	NOUN
cjfa-49836	234	4	in	in	ADP
cjfa-49836	234	5	earnings	earning	NOUN
cjfa-49836	234	6	management	management	NOUN
cjfa-49836	234	7	of	of	ADP
cjfa-49836	234	8	the	the	DET
cjfa-49836	234	9	visegrad	visegrad	NOUN
cjfa-49836	234	10	four	four	NUM
cjfa-49836	234	11	and	and	CCONJ
cjfa-49836	234	12	the	the	DET
cjfa-49836	234	13	baltics	baltics	PROPN
cjfa-49836	234	14	.	.	PUNCT
cjfa-49836	235	1	journal	journal	PROPN
cjfa-49836	235	2	of	of	ADP
cjfa-49836	235	3	competitiveness	competitiveness	NOUN
cjfa-49836	235	4	,	,	PUNCT
cjfa-49836	235	5	13(3	13(3	NUM
cjfa-49836	235	6	)	)	PUNCT
cjfa-49836	235	7	,	,	PUNCT
cjfa-49836	235	8	39–55	39–55	NUM
cjfa-49836	235	9	.	.	PUNCT
cjfa-49836	236	1	https://doi.org/10.7441/joc.2021.03.03	https://doi.org/10.7441/joc.2021.03.03	NOUN
cjfa-49836	236	2	.	.	PUNCT
cjfa-49836	237	1	dyreng	dyreng	PROPN
cjfa-49836	237	2	,	,	PUNCT
cjfa-49836	237	3	s.d	s.d	PROPN
cjfa-49836	237	4	.	.	PROPN
cjfa-49836	237	5	,	,	PUNCT
cjfa-49836	237	6	hanlon	hanlon	PROPN
cjfa-49836	237	7	,	,	PUNCT
cjfa-49836	237	8	m.	m.	NOUN
cjfa-49836	237	9	,	,	PUNCT
cjfa-49836	237	10	&	&	CCONJ
cjfa-49836	237	11	maydew	maydew	PROPN
cjfa-49836	237	12	,	,	PUNCT
cjfa-49836	237	13	e.l	e.l	PROPN
cjfa-49836	237	14	.	.	PROPN
cjfa-49836	237	15	(	(	PUNCT
cjfa-49836	237	16	2010	2010	NUM
cjfa-49836	237	17	)	)	PUNCT
cjfa-49836	237	18	.	.	PUNCT
cjfa-49836	238	1	the	the	DET
cjfa-49836	238	2	effects	effect	NOUN
cjfa-49836	238	3	of	of	ADP
cjfa-49836	238	4	executives	executive	NOUN
cjfa-49836	238	5	on	on	ADP
cjfa-49836	238	6	corporate	corporate	ADJ
cjfa-49836	238	7	tax	tax	NOUN
cjfa-49836	238	8	avoidance	avoidance	NOUN
cjfa-49836	238	9	.	.	PUNCT
cjfa-49836	239	1	the	the	DET
cjfa-49836	239	2	accounting	accounting	PROPN
cjfa-49836	239	3	review	review	NOUN
cjfa-49836	239	4	,	,	PUNCT
cjfa-49836	239	5	85(4	85(4	NUM
cjfa-49836	239	6	)	)	PUNCT
cjfa-49836	239	7	,	,	PUNCT
cjfa-49836	239	8	1163–1189	1163–1189	NUM
cjfa-49836	239	9	.	.	PUNCT
cjfa-49836	239	10	firmansyah	firmansyah	PROPN
cjfa-49836	239	11	,	,	PUNCT
cjfa-49836	239	12	a.	a.	PROPN
cjfa-49836	239	13	,	,	PUNCT
cjfa-49836	239	14	&	&	CCONJ
cjfa-49836	239	15	febriyanto	febriyanto	PROPN
cjfa-49836	239	16	,	,	PUNCT
cjfa-49836	239	17	a.s	a.s	PROPN
cjfa-49836	239	18	.	.	PROPN
cjfa-49836	239	19	(	(	PUNCT
cjfa-49836	239	20	2018	2018	NUM
cjfa-49836	239	21	)	)	PUNCT
cjfa-49836	239	22	.	.	PUNCT
cjfa-49836	240	1	the	the	DET
cjfa-49836	240	2	effects	effect	NOUN
cjfa-49836	240	3	of	of	ADP
cjfa-49836	240	4	tax	tax	NOUN
cjfa-49836	240	5	avoidance	avoidance	NOUN
cjfa-49836	240	6	,	,	PUNCT
cjfa-49836	240	7	accrual	accrual	ADJ
cjfa-49836	240	8	earnings	earning	NOUN
cjfa-49836	240	9	management	management	NOUN
cjfa-49836	240	10	,	,	PUNCT
cjfa-49836	240	11	real	real	ADJ
cjfa-49836	240	12	earnings	earning	NOUN
cjfa-49836	240	13	management	management	NOUN
cjfa-49836	240	14	,	,	PUNCT
cjfa-49836	240	15	and	and	CCONJ
cjfa-49836	240	16	capital	capital	NOUN
cjfa-49836	240	17	intensity	intensity	NOUN
cjfa-49836	240	18	on	on	ADP
cjfa-49836	240	19	the	the	DET
cjfa-49836	240	20	cost	cost	NOUN
cjfa-49836	240	21	of	of	ADP
cjfa-49836	240	22	equity	equity	NOUN
cjfa-49836	240	23	.	.	PUNCT
cjfa-49836	241	1	jurnal	jurnal	ADJ
cjfa-49836	241	2	dinamika	dinamika	PROPN
cjfa-49836	241	3	akuntansi	akuntansi	PROPN
cjfa-49836	241	4	,	,	PUNCT
cjfa-49836	241	5	10(1	10(1	NUM
cjfa-49836	241	6	)	)	PUNCT
cjfa-49836	241	7	,	,	PUNCT
cjfa-49836	241	8	40–50	40–50	NUM
cjfa-49836	241	9	.	.	PUNCT
cjfa-49836	242	1	franio	franio	PROPN
cjfa-49836	242	2	,	,	PUNCT
cjfa-49836	242	3	v.	v.	PROPN
cjfa-49836	242	4	,	,	PUNCT
cjfa-49836	242	5	&	&	CCONJ
cjfa-49836	242	6	juliandi	juliandi	PROPN
cjfa-49836	242	7	s.	s.	PROPN
cjfa-49836	242	8	(	(	PUNCT
cjfa-49836	242	9	2022	2022	NUM
cjfa-49836	242	10	)	)	PUNCT
cjfa-49836	242	11	.	.	PUNCT
cjfa-49836	243	1	the	the	DET
cjfa-49836	243	2	effect	effect	NOUN
cjfa-49836	243	3	of	of	ADP
cjfa-49836	243	4	tax	tax	NOUN
cjfa-49836	243	5	planning	planning	NOUN
cjfa-49836	243	6	,	,	PUNCT
cjfa-49836	243	7	deferred	defer	VERB
cjfa-49836	243	8	tax	tax	NOUN
cjfa-49836	243	9	assets	asset	NOUN
cjfa-49836	243	10	and	and	CCONJ
cjfa-49836	243	11	deferred	defer	VERB
cjfa-49836	243	12	tax	tax	NOUN
cjfa-49836	243	13	expense	expense	NOUN
cjfa-49836	243	14	on	on	ADP
cjfa-49836	243	15	earnings	earning	NOUN
cjfa-49836	243	16	management	management	NOUN
cjfa-49836	243	17	in	in	ADP
cjfa-49836	243	18	consumer	consumer	NOUN
cjfa-49836	243	19	goods	good	NOUN
cjfa-49836	243	20	companies	company	NOUN
cjfa-49836	243	21	listed	list	VERB
cjfa-49836	243	22	on	on	ADP
cjfa-49836	243	23	the	the	DET
cjfa-49836	243	24	indonesia	indonesia	PROPN
cjfa-49836	243	25	stock	stock	PROPN
cjfa-49836	243	26	exchange	exchange	NOUN
cjfa-49836	243	27	for	for	ADP
cjfa-49836	243	28	2018	2018	NUM
cjfa-49836	243	29	-	-	SYM
cjfa-49836	243	30	2021	2021	NUM
cjfa-49836	243	31	period	period	NOUN
cjfa-49836	243	32	.	.	PUNCT
cjfa-49836	244	1	enrichment	enrichment	NOUN
cjfa-49836	244	2	:	:	PUNCT
cjfa-49836	244	3	journal	journal	NOUN
cjfa-49836	244	4	of	of	ADP
cjfa-49836	244	5	management	management	NOUN
cjfa-49836	244	6	,	,	PUNCT
cjfa-49836	244	7	12(4	12(4	NUM
cjfa-49836	244	8	)	)	PUNCT
cjfa-49836	244	9	,	,	PUNCT
cjfa-49836	244	10	3017–3026	3017–3026	NUM
cjfa-49836	244	11	.	.	PUNCT
cjfa-49836	245	1	https://doi.org/10.35335/enrichment.v12i4.767	https://doi.org/10.35335/enrichment.v12i4.767	PROPN
cjfa-49836	245	2	.	.	PUNCT
cjfa-49836	246	1	guenther	guenther	PROPN
cjfa-49836	246	2	,	,	PUNCT
cjfa-49836	246	3	d.a	d.a	PROPN
cjfa-49836	246	4	.	.	PROPN
cjfa-49836	246	5	,	,	PUNCT
cjfa-49836	246	6	matsunaga	matsunaga	PROPN
cjfa-49836	246	7	,	,	PUNCT
cjfa-49836	246	8	s.r	s.r	PROPN
cjfa-49836	246	9	.	.	PROPN
cjfa-49836	246	10	,	,	PUNCT
cjfa-49836	246	11	&	&	CCONJ
cjfa-49836	246	12	williams	williams	PROPN
cjfa-49836	246	13	,	,	PUNCT
cjfa-49836	246	14	b.m	b.m	PROPN
cjfa-49836	246	15	.	.	PROPN
cjfa-49836	246	16	(	(	PUNCT
cjfa-49836	246	17	2017	2017	NUM
cjfa-49836	246	18	)	)	PUNCT
cjfa-49836	246	19	.	.	PUNCT
cjfa-49836	246	20	is	be	AUX
cjfa-49836	246	21	tax	tax	NOUN
cjfa-49836	246	22	avoidance	avoidance	NOUN
cjfa-49836	246	23	related	relate	VERB
cjfa-49836	246	24	to	to	ADP
cjfa-49836	246	25	firm	firm	ADJ
cjfa-49836	246	26	risk	risk	NOUN
cjfa-49836	246	27	?	?	PUNCT
cjfa-49836	247	1	account	account	NOUN
cjfa-49836	247	2	review	review	NOUN
cjfa-49836	247	3	92(1	92(1	NOUN
cjfa-49836	247	4	)	)	PUNCT
cjfa-49836	247	5	,	,	PUNCT
cjfa-49836	247	6	115–136	115–136	NUM
cjfa-49836	247	7	.	.	PUNCT
cjfa-49836	248	1	https://doi.org/10.2308/accr-51408	https://doi.org/10.2308/accr-51408	PROPN
cjfa-49836	248	2	.	.	PUNCT
cjfa-49836	249	1	hanlon	hanlon	PROPN
cjfa-49836	249	2	,	,	PUNCT
cjfa-49836	249	3	m.	m.	NOUN
cjfa-49836	249	4	,	,	PUNCT
cjfa-49836	249	5	&	&	CCONJ
cjfa-49836	249	6	heitzman	heitzman	PROPN
cjfa-49836	249	7	,	,	PUNCT
cjfa-49836	249	8	s.	s.	PROPN
cjfa-49836	249	9	(	(	PUNCT
cjfa-49836	249	10	2010	2010	NUM
cjfa-49836	249	11	)	)	PUNCT
cjfa-49836	249	12	.	.	PUNCT
cjfa-49836	250	1	a	a	DET
cjfa-49836	250	2	review	review	NOUN
cjfa-49836	250	3	of	of	ADP
cjfa-49836	250	4	tax	tax	NOUN
cjfa-49836	250	5	research	research	NOUN
cjfa-49836	250	6	.	.	PUNCT
cjfa-49836	251	1	journal	journal	NOUN
cjfa-49836	251	2	of	of	ADP
cjfa-49836	251	3	accounting	accounting	NOUN
cjfa-49836	251	4	and	and	CCONJ
cjfa-49836	251	5	economics	economic	NOUN
cjfa-49836	251	6	,	,	PUNCT
cjfa-49836	251	7	50	50	NUM
cjfa-49836	251	8	,	,	PUNCT
cjfa-49836	251	9	(	(	PUNCT
cjfa-49836	251	10	2	2	NUM
cjfa-49836	251	11	)	)	PUNCT
cjfa-49836	251	12	,	,	PUNCT
cjfa-49836	251	13	127–178	127–178	NUM
cjfa-49836	251	14	.	.	PUNCT
cjfa-49836	252	1	harymawan	harymawan	PROPN
cjfa-49836	252	2	,	,	PUNCT
cjfa-49836	252	3	i.	i.	PROPN
cjfa-49836	252	4	,	,	PUNCT
cjfa-49836	252	5	anridho	anridho	PROPN
cjfa-49836	252	6	,	,	PUNCT
cjfa-49836	252	7	n.	n.	NOUN
cjfa-49836	252	8	,	,	PUNCT
cjfa-49836	252	9	minanurohman	minanurohman	ADJ
cjfa-49836	252	10	,	,	PUNCT
cjfa-49836	252	11	a.	a.	NOUN
cjfa-49836	252	12	,	,	PUNCT
cjfa-49836	252	13	ningsih	ningsih	PROPN
cjfa-49836	252	14	,	,	PUNCT
cjfa-49836	252	15	s.	s.	PROPN
cjfa-49836	252	16	,	,	PUNCT
cjfa-49836	252	17	kamarudin	kamarudin	PROPN
cjfa-49836	252	18	,	,	PUNCT
cjfa-49836	252	19	k.a	k.a	PROPN
cjfa-49836	252	20	.	.	PROPN
cjfa-49836	252	21	,	,	PUNCT
cjfa-49836	252	22	&	&	CCONJ
cjfa-49836	252	23	raharjo	raharjo	PROPN
cjfa-49836	252	24	,	,	PUNCT
cjfa-49836	252	25	y.	y.	PROPN
cjfa-49836	252	26	(	(	PUNCT
cjfa-49836	252	27	2023	2023	NUM
cjfa-49836	252	28	)	)	PUNCT
cjfa-49836	252	29	.	.	PUNCT
cjfa-49836	253	1	do	do	AUX
cjfa-49836	253	2	more	more	ADV
cjfa-49836	253	3	masculine	masculine	ADV
cjfa-49836	253	4	-	-	PUNCT
cjfa-49836	253	5	faced	face	VERB
cjfa-49836	253	6	ceos	ceos	NOUN
cjfa-49836	253	7	reflect	reflect	VERB
cjfa-49836	253	8	more	more	ADJ
cjfa-49836	253	9	tax	tax	NOUN
cjfa-49836	253	10	avoidance	avoidance	NOUN
cjfa-49836	253	11	?	?	PUNCT
cjfa-49836	254	1	evidence	evidence	NOUN
cjfa-49836	254	2	from	from	ADP
cjfa-49836	254	3	indonesia	indonesia	PROPN
cjfa-49836	254	4	.	.	PUNCT
cjfa-49836	255	1	cogent	cogent	PROPN
cjfa-49836	255	2	business	business	PROPN
cjfa-49836	255	3	&	&	CCONJ
cjfa-49836	255	4	management	management	PROPN
cjfa-49836	255	5	,	,	PUNCT
cjfa-49836	255	6	10(1	10(1	NUM
cjfa-49836	255	7	)	)	PUNCT
cjfa-49836	255	8	,	,	PUNCT
cjfa-49836	255	9	2171644	2171644	NUM
cjfa-49836	255	10	.	.	PUNCT
cjfa-49836	256	1	https://doi.org/10	https://doi.org/10	PROPN
cjfa-49836	256	2	.	.	PUNCT
cjfa-49836	257	1	1080/23311975.2023.2171644	1080/23311975.2023.2171644	NUM
cjfa-49836	257	2	.	.	PUNCT
cjfa-49836	258	1	hassan	hassan	PROPN
cjfa-49836	258	2	,	,	PUNCT
cjfa-49836	258	3	t.m	t.m	PROPN
cjfa-49836	258	4	.	.	PROPN
cjfa-49836	258	5	,	,	PUNCT
cjfa-49836	258	6	&	&	CCONJ
cjfa-49836	258	7	abdulrahaman	abdulrahaman	NOUN
cjfa-49836	258	8	,	,	PUNCT
cjfa-49836	258	9	a.	a.	NOUN
cjfa-49836	258	10	(	(	PUNCT
cjfa-49836	258	11	2020	2020	NUM
cjfa-49836	258	12	)	)	PUNCT
cjfa-49836	258	13	.	.	PUNCT
cjfa-49836	259	1	the	the	DET
cjfa-49836	259	2	role	role	NOUN
cjfa-49836	259	3	of	of	ADP
cjfa-49836	259	4	corporate	corporate	ADJ
cjfa-49836	259	5	governance	governance	NOUN
cjfa-49836	259	6	on	on	ADP
cjfa-49836	259	7	the	the	DET
cjfa-49836	259	8	relationship	relationship	NOUN
cjfa-49836	259	9	between	between	ADP
cjfa-49836	259	10	ifrs	ifrs	PROPN
cjfa-49836	259	11	adoption	adoption	NOUN
cjfa-49836	259	12	and	and	CCONJ
cjfa-49836	259	13	earnings	earning	NOUN
cjfa-49836	259	14	management	management	NOUN
cjfa-49836	259	15	:	:	PUNCT
cjfa-49836	259	16	evidence	evidence	NOUN
cjfa-49836	259	17	from	from	ADP
cjfa-49836	259	18	bangladesh	bangladesh	PROPN
cjfa-49836	259	19	.	.	PUNCT
cjfa-49836	260	1	international	international	ADJ
cjfa-49836	260	2	journal	journal	PROPN
cjfa-49836	260	3	of	of	ADP
cjfa-49836	260	4	financial	financial	ADJ
cjfa-49836	260	5	research	research	NOUN
cjfa-49836	260	6	,	,	PUNCT
cjfa-49836	260	7	11(4	11(4	NUM
cjfa-49836	260	8	)	)	PUNCT
cjfa-49836	260	9	,	,	PUNCT
cjfa-49836	260	10	329–345	329–345	NUM
cjfa-49836	260	11	.	.	PUNCT
cjfa-49836	261	1	https://doi	https://doi	PROPN
cjfa-49836	261	2	.	.	PUNCT
cjfa-49836	261	3	org/10.5430	org/10.5430	PROPN
cjfa-49836	261	4	/	/	SYM
cjfa-49836	261	5	ijfr.v11n4p329	ijfr.v11n4p329	PROPN
cjfa-49836	261	6	.	.	PUNCT
cjfa-49836	261	7	healy	healy	PROPN
cjfa-49836	261	8	,	,	PUNCT
cjfa-49836	261	9	p.	p.	PROPN
cjfa-49836	261	10	,	,	PUNCT
cjfa-49836	261	11	&	&	CCONJ
cjfa-49836	261	12	wahlen	wahlen	PROPN
cjfa-49836	261	13	,	,	PUNCT
cjfa-49836	261	14	j.	j.	PROPN
cjfa-49836	261	15	,	,	PUNCT
cjfa-49836	261	16	(	(	PUNCT
cjfa-49836	261	17	1999	1999	NUM
cjfa-49836	261	18	)	)	PUNCT
cjfa-49836	261	19	.	.	PUNCT
cjfa-49836	262	1	a	a	DET
cjfa-49836	262	2	review	review	NOUN
cjfa-49836	262	3	of	of	ADP
cjfa-49836	262	4	the	the	DET
cjfa-49836	262	5	earnings	earning	NOUN
cjfa-49836	262	6	management	management	NOUN
cjfa-49836	262	7	literature	literature	NOUN
cjfa-49836	262	8	and	and	CCONJ
cjfa-49836	262	9	its	its	PRON
cjfa-49836	262	10	implications	implication	NOUN
cjfa-49836	262	11	for	for	ADP
cjfa-49836	262	12	standard	standard	ADJ
cjfa-49836	262	13	setting	setting	NOUN
cjfa-49836	262	14	.	.	PUNCT
cjfa-49836	263	1	accounting	accounting	NOUN
cjfa-49836	263	2	horizons	horizon	NOUN
cjfa-49836	263	3	,	,	PUNCT
cjfa-49836	263	4	13	13	NUM
cjfa-49836	263	5	,	,	PUNCT
cjfa-49836	263	6	365–383	365–383	NUM
cjfa-49836	263	7	.	.	PUNCT
cjfa-49836	264	1	ifada	ifada	PROPN
cjfa-49836	264	2	,	,	PUNCT
cjfa-49836	264	3	l.m	l.m	PROPN
cjfa-49836	264	4	.	.	PROPN
cjfa-49836	264	5	,	,	PUNCT
cjfa-49836	264	6	&	&	CCONJ
cjfa-49836	264	7	wulandari	wulandari	X
cjfa-49836	264	8	,	,	PUNCT
cjfa-49836	264	9	n.	n.	NOUN
cjfa-49836	264	10	(	(	PUNCT
cjfa-49836	264	11	2015	2015	NUM
cjfa-49836	264	12	)	)	PUNCT
cjfa-49836	264	13	.	.	PUNCT
cjfa-49836	265	1	the	the	DET
cjfa-49836	265	2	effect	effect	NOUN
cjfa-49836	265	3	of	of	ADP
cjfa-49836	265	4	deferred	deferred	ADJ
cjfa-49836	265	5	tax	tax	NOUN
cjfa-49836	265	6	and	and	CCONJ
cjfa-49836	265	7	tax	tax	NOUN
cjfa-49836	265	8	planning	planning	NOUN
cjfa-49836	265	9	toward	toward	ADP
cjfa-49836	265	10	earnings	earning	NOUN
cjfa-49836	265	11	management	management	NOUN
cjfa-49836	265	12	practice	practice	NOUN
cjfa-49836	265	13	:	:	PUNCT
cjfa-49836	265	14	an	an	DET
cjfa-49836	265	15	empirical	empirical	ADJ
cjfa-49836	265	16	study	study	NOUN
cjfa-49836	265	17	on	on	ADP
cjfa-49836	265	18	non	non	ADJ
cjfa-49836	265	19	-	-	ADJ
cjfa-49836	265	20	manufacturing	manufacturing	ADJ
cjfa-49836	265	21	companies	company	NOUN
cjfa-49836	265	22	listed	list	VERB
cjfa-49836	265	23	in	in	ADP
cjfa-49836	265	24	indonesia	indonesia	PROPN
cjfa-49836	265	25	stock	stock	PROPN
cjfa-49836	265	26	exchange	exchange	NOUN
cjfa-49836	265	27	in	in	ADP
cjfa-49836	265	28	the	the	DET
cjfa-49836	265	29	period	period	NOUN
cjfa-49836	265	30	of	of	ADP
cjfa-49836	265	31	2008–2012	2008–2012	NUM
cjfa-49836	265	32	.	.	PUNCT
cjfa-49836	266	1	international	international	ADJ
cjfa-49836	266	2	journal	journal	NOUN
cjfa-49836	266	3	of	of	ADP
cjfa-49836	266	4	organizational	organizational	ADJ
cjfa-49836	266	5	innovation	innovation	NOUN
cjfa-49836	266	6	,	,	PUNCT
cjfa-49836	266	7	8(1	8(1	NOUN
cjfa-49836	266	8	)	)	PUNCT
cjfa-49836	266	9	,	,	PUNCT
cjfa-49836	266	10	155	155	NUM
cjfa-49836	266	11	-	-	SYM
cjfa-49836	266	12	170	170	NUM
cjfa-49836	266	13	.	.	PUNCT
cjfa-49836	267	1	kałdoński	kałdoński	PROPN
cjfa-49836	267	2	,	,	PUNCT
cjfa-49836	267	3	m.	m.	NOUN
cjfa-49836	267	4	,	,	PUNCT
cjfa-49836	267	5	&	&	CCONJ
cjfa-49836	267	6	jewartowski	jewartowski	ADJ
cjfa-49836	267	7	,	,	PUNCT
cjfa-49836	267	8	t.	t.	PROPN
cjfa-49836	267	9	(	(	PUNCT
cjfa-49836	267	10	2020	2020	NUM
cjfa-49836	267	11	)	)	PUNCT
cjfa-49836	267	12	.	.	PUNCT
cjfa-49836	268	1	do	do	VERB
cjfa-49836	268	2	firms	firm	NOUN
cjfa-49836	268	3	using	use	VERB
cjfa-49836	268	4	real	real	ADJ
cjfa-49836	268	5	earnings	earning	NOUN
cjfa-49836	268	6	management	management	NOUN
cjfa-49836	268	7	care	care	VERB
cjfa-49836	268	8	about	about	ADP
cjfa-49836	268	9	taxes	taxis	NOUN
cjfa-49836	268	10	?	?	PUNCT
cjfa-49836	269	1	evidence	evidence	NOUN
cjfa-49836	269	2	from	from	ADP
cjfa-49836	269	3	a	a	DET
cjfa-49836	269	4	high	high	ADJ
cjfa-49836	269	5	book	book	NOUN
cjfa-49836	269	6	-	-	PUNCT
cjfa-49836	269	7	tax	tax	NOUN
cjfa-49836	269	8	conformity	conformity	NOUN
cjfa-49836	269	9	country	country	NOUN
cjfa-49836	269	10	.	.	PUNCT
cjfa-49836	270	1	finance	finance	NOUN
cjfa-49836	270	2	research	research	NOUN
cjfa-49836	270	3	letters	letter	NOUN
cjfa-49836	270	4	,	,	PUNCT
cjfa-49836	270	5	35	35	NUM
cjfa-49836	270	6	,	,	PUNCT
cjfa-49836	270	7	101351	101351	NUM
cjfa-49836	270	8	.	.	PUNCT
cjfa-49836	271	1	https://doi.org/10.1016/j.frl.2019.101351	https://doi.org/10.1016/j.frl.2019.101351	PROPN
cjfa-49836	271	2	.	.	PUNCT
cjfa-49836	271	3	karmańska	karmańska	PROPN
cjfa-49836	271	4	,	,	PUNCT
cjfa-49836	271	5	a.	a.	NOUN
cjfa-49836	271	6	(	(	PUNCT
cjfa-49836	271	7	2014	2014	NUM
cjfa-49836	271	8	)	)	PUNCT
cjfa-49836	271	9	.	.	PUNCT
cjfa-49836	272	1	the	the	DET
cjfa-49836	272	2	imperative	imperative	NOUN
cjfa-49836	272	3	of	of	ADP
cjfa-49836	272	4	sustainable	sustainable	ADJ
cjfa-49836	272	5	growth	growth	NOUN
cjfa-49836	272	6	and	and	CCONJ
cjfa-49836	272	7	reporting	reporting	NOUN
cjfa-49836	272	8	integration	integration	NOUN
cjfa-49836	272	9	.	.	PUNCT
cjfa-49836	273	1	the	the	DET
cjfa-49836	273	2	fourth	fourth	ADJ
cjfa-49836	273	3	era	era	NOUN
cjfa-49836	273	4	in	in	ADP
cjfa-49836	273	5	the	the	DET
cjfa-49836	273	6	corporate	corporate	ADJ
cjfa-49836	273	7	reporting	reporting	NOUN
cjfa-49836	273	8	development	development	NOUN
cjfa-49836	273	9	.	.	PUNCT
cjfa-49836	274	1	copernican	copernican	PROPN
cjfa-49836	274	2	journal	journal	PROPN
cjfa-49836	274	3	of	of	ADP
cjfa-49836	274	4	finance	finance	PROPN
cjfa-49836	274	5	&	&	CCONJ
cjfa-49836	274	6	accounting	accounting	PROPN
cjfa-49836	274	7	,	,	PUNCT
cjfa-49836	274	8	3(2	3(2	NUM
cjfa-49836	274	9	)	)	PUNCT
cjfa-49836	274	10	,	,	PUNCT
cjfa-49836	274	11	49–66	49–66	NOUN
cjfa-49836	274	12	.	.	PUNCT
cjfa-49836	275	1	https://doi.org/10.12775/cjfa.2014.017	https://doi.org/10.12775/cjfa.2014.017	PROPN
cjfa-49836	275	2	.	.	PUNCT
cjfa-49836	276	1	kasipillai	kasipillai	PROPN
cjfa-49836	276	2	,	,	PUNCT
cjfa-49836	276	3	j.	j.	PROPN
cjfa-49836	276	4	,	,	PUNCT
cjfa-49836	276	5	&	&	CCONJ
cjfa-49836	276	6	mahenthiran	mahenthiran	PROPN
cjfa-49836	276	7	,	,	PUNCT
cjfa-49836	276	8	s.	s.	PROPN
cjfa-49836	276	9	(	(	PUNCT
cjfa-49836	276	10	2013	2013	NUM
cjfa-49836	276	11	)	)	PUNCT
cjfa-49836	276	12	.	.	PUNCT
cjfa-49836	277	1	deferred	defer	VERB
cjfa-49836	277	2	taxes	taxis	NOUN
cjfa-49836	277	3	,	,	PUNCT
cjfa-49836	277	4	earnings	earning	NOUN
cjfa-49836	277	5	management	management	NOUN
cjfa-49836	277	6	,	,	PUNCT
cjfa-49836	277	7	and	and	CCONJ
cjfa-49836	277	8	corporate	corporate	ADJ
cjfa-49836	277	9	governance	governance	NOUN
cjfa-49836	277	10	:	:	PUNCT
cjfa-49836	277	11	malaysian	malaysian	ADJ
cjfa-49836	277	12	evidence	evidence	NOUN
cjfa-49836	277	13	.	.	PUNCT
cjfa-49836	278	1	journal	journal	PROPN
cjfa-49836	278	2	of	of	ADP
cjfa-49836	278	3	contemporary	contemporary	PROPN
cjfa-49836	278	4	accounting	accounting	PROPN
cjfa-49836	278	5	&	&	CCONJ
cjfa-49836	278	6	economics	economic	NOUN
cjfa-49836	278	7	,	,	PUNCT
cjfa-49836	278	8	9(1	9(1	NUM
cjfa-49836	278	9	)	)	PUNCT
cjfa-49836	278	10	,	,	PUNCT
cjfa-49836	278	11	1	1	NUM
cjfa-49836	278	12	-	-	SYM
cjfa-49836	278	13	18	18	NUM
cjfa-49836	278	14	.	.	PUNCT
cjfa-49836	279	1	https://doi.org/10.1016/j.jcae.2013.03.001	https://doi.org/10.1016/j.jcae.2013.03.001	PROPN
cjfa-49836	279	2	.	.	PUNCT
cjfa-49836	280	1	khanh	khanh	PROPN
cjfa-49836	280	2	,	,	PUNCT
cjfa-49836	280	3	t.	t.	PROPN
cjfa-49836	280	4	,	,	PUNCT
cjfa-49836	280	5	&	&	CCONJ
cjfa-49836	280	6	thu	thu	PROPN
cjfa-49836	280	7	,	,	PUNCT
cjfa-49836	280	8	j.	j.	PROPN
cjfa-49836	280	9	(	(	PUNCT
cjfa-49836	280	10	2019	2019	NUM
cjfa-49836	280	11	)	)	PUNCT
cjfa-49836	280	12	.	.	PUNCT
cjfa-49836	281	1	the	the	DET
cjfa-49836	281	2	effect	effect	NOUN
cjfa-49836	281	3	of	of	ADP
cjfa-49836	281	4	financial	financial	ADJ
cjfa-49836	281	5	leverage	leverage	NOUN
cjfa-49836	281	6	on	on	ADP
cjfa-49836	281	7	real	real	ADJ
cjfa-49836	281	8	and	and	CCONJ
cjfa-49836	281	9	accrual	accrual	ADJ
cjfa-49836	281	10	-	-	PUNCT
cjfa-49836	281	11	based	base	VERB
cjfa-49836	281	12	earnings	earning	NOUN
cjfa-49836	281	13	management	management	NOUN
cjfa-49836	281	14	in	in	ADP
cjfa-49836	281	15	vietnamese	vietnamese	ADJ
cjfa-49836	281	16	firms	firm	NOUN
cjfa-49836	281	17	.	.	PUNCT
cjfa-49836	282	1	economics	economic	NOUN
cjfa-49836	282	2	and	and	CCONJ
cjfa-49836	282	3	sociology	sociology	NOUN
cjfa-49836	282	4	,	,	PUNCT
cjfa-49836	282	5	12(4	12(4	NUM
cjfa-49836	282	6	)	)	PUNCT
cjfa-49836	282	7	,	,	PUNCT
cjfa-49836	282	8	299–312	299–312	NUM
cjfa-49836	282	9	.	.	PUNCT
cjfa-49836	283	1	kim	kim	PROPN
cjfa-49836	283	2	,	,	PUNCT
cjfa-49836	283	3	j.h	j.h	PROPN
cjfa-49836	283	4	.	.	PROPN
cjfa-49836	283	5	,	,	PUNCT
cjfa-49836	283	6	lee	lee	PROPN
cjfa-49836	283	7	,	,	PUNCT
cjfa-49836	283	8	s.h	s.h	PROPN
cjfa-49836	283	9	.	.	PROPN
cjfa-49836	283	10	,	,	PUNCT
cjfa-49836	283	11	&	&	CCONJ
cjfa-49836	283	12	yoo	yoo	PROPN
cjfa-49836	283	13	,	,	PUNCT
cjfa-49836	283	14	y.k	y.k	PROPN
cjfa-49836	283	15	.	.	PROPN
cjfa-49836	283	16	(	(	PUNCT
cjfa-49836	283	17	2020	2020	NUM
cjfa-49836	283	18	)	)	PUNCT
cjfa-49836	283	19	real	real	ADJ
cjfa-49836	283	20	earnings	earning	NOUN
cjfa-49836	283	21	management	management	NOUN
cjfa-49836	283	22	and	and	CCONJ
cjfa-49836	283	23	the	the	DET
cjfa-49836	283	24	cost	cost	NOUN
cjfa-49836	283	25	of	of	ADP
cjfa-49836	283	26	debt	debt	NOUN
cjfa-49836	283	27	capital	capital	NOUN
cjfa-49836	283	28	:	:	PUNCT
cjfa-49836	283	29	international	international	ADJ
cjfa-49836	283	30	evidence	evidence	NOUN
cjfa-49836	283	31	.	.	PUNCT
cjfa-49836	284	1	asia	asia	PROPN
cjfa-49836	284	2	-	-	PUNCT
cjfa-49836	284	3	pacific	pacific	PROPN
cjfa-49836	284	4	journal	journal	NOUN
cjfa-49836	284	5	of	of	ADP
cjfa-49836	284	6	accounting	accounting	NOUN
cjfa-49836	284	7	and	and	CCONJ
cjfa-49836	284	8	economics	economic	NOUN
cjfa-49836	284	9	,	,	PUNCT
cjfa-49836	284	10	27(2	27(2	NUM
cjfa-49836	284	11	)	)	PUNCT
cjfa-49836	284	12	,	,	PUNCT
cjfa-49836	284	13	151–172	151–172	NUM
cjfa-49836	284	14	.	.	PUNCT
cjfa-49836	285	1	https://doi.org/10.1080/16081625.2018.1518148	https://doi.org/10.1080/16081625.2018.1518148	NOUN
cjfa-49836	285	2	.	.	PUNCT
cjfa-49836	286	1	https://doi.org/10.1016/j.jcae.2013.03.001	https://doi.org/10.1016/j.jcae.2013.03.001	PROPN
cjfa-49836	286	2	tax	tax	NOUN
cjfa-49836	286	3	planning	planning	NOUN
cjfa-49836	286	4	,	,	PUNCT
cjfa-49836	286	5	corporate	corporate	ADJ
cjfa-49836	286	6	tax	tax	NOUN
cjfa-49836	286	7	avoidance	avoidance	NOUN
cjfa-49836	286	8	…	…	PUNCT
cjfa-49836	286	9	105105	105105	NUM
cjfa-49836	286	10	kimea	kimea	PROPN
cjfa-49836	286	11	,	,	PUNCT
cjfa-49836	286	12	a.j	a.j	PROPN
cjfa-49836	286	13	.	.	PROPN
cjfa-49836	286	14	,	,	PUNCT
cjfa-49836	286	15	mkhize	mkhize	VERB
cjfa-49836	286	16	,	,	PUNCT
cjfa-49836	286	17	m.	m.	NOUN
cjfa-49836	286	18	,	,	PUNCT
cjfa-49836	286	19	&	&	CCONJ
cjfa-49836	286	20	maama	maama	PROPN
cjfa-49836	286	21	,	,	PUNCT
cjfa-49836	286	22	m.	m.	NOUN
cjfa-49836	286	23	(	(	PUNCT
cjfa-49836	286	24	2023	2023	NUM
cjfa-49836	286	25	)	)	PUNCT
cjfa-49836	286	26	.	.	PUNCT
cjfa-49836	287	1	the	the	DET
cjfa-49836	287	2	sociocultural	sociocultural	ADJ
cjfa-49836	287	3	and	and	CCONJ
cjfa-49836	287	4	institutional	institutional	ADJ
cjfa-49836	287	5	factors	factor	NOUN
cjfa-49836	287	6	influencing	influence	VERB
cjfa-49836	287	7	tax	tax	NOUN
cjfa-49836	287	8	avoidance	avoidance	NOUN
cjfa-49836	287	9	in	in	ADP
cjfa-49836	287	10	sub	sub	ADJ
cjfa-49836	287	11	-	-	ADJ
cjfa-49836	287	12	sahara	sahara	ADJ
cjfa-49836	287	13	africa	africa	PROPN
cjfa-49836	287	14	.	.	PUNCT
cjfa-49836	288	1	cogent	cogent	PROPN
cjfa-49836	288	2	business	business	PROPN
cjfa-49836	288	3	&	&	CCONJ
cjfa-49836	288	4	management	management	PROPN
cjfa-49836	288	5	,	,	PUNCT
cjfa-49836	288	6	10(1	10(1	NUM
cjfa-49836	288	7	)	)	PUNCT
cjfa-49836	288	8	,	,	PUNCT
cjfa-49836	288	9	2186744	2186744	NUM
cjfa-49836	288	10	.	.	PUNCT
cjfa-49836	289	1	https://doi.org/10.1080/23311975.2023.2186744	https://doi.org/10.1080/23311975.2023.2186744	X
cjfa-49836	289	2	.	.	PUNCT
cjfa-49836	289	3	kubick	kubick	PROPN
cjfa-49836	289	4	,	,	PUNCT
cjfa-49836	289	5	t.r	t.r	PROPN
cjfa-49836	289	6	.	.	PROPN
cjfa-49836	289	7	,	,	PUNCT
cjfa-49836	289	8	lockhart	lockhart	PROPN
cjfa-49836	289	9	,	,	PUNCT
cjfa-49836	289	10	g.b	g.b	PROPN
cjfa-49836	289	11	.	.	PROPN
cjfa-49836	289	12	,	,	PUNCT
cjfa-49836	289	13	&	&	CCONJ
cjfa-49836	289	14	robinson	robinson	PROPN
cjfa-49836	289	15	,	,	PUNCT
cjfa-49836	289	16	j.r	j.r	PROPN
cjfa-49836	289	17	.	.	PROPN
cjfa-49836	289	18	(	(	PUNCT
cjfa-49836	289	19	2021	2021	NUM
cjfa-49836	289	20	)	)	PUNCT
cjfa-49836	289	21	.	.	PUNCT
cjfa-49836	290	1	taxes	taxis	NOUN
cjfa-49836	290	2	and	and	CCONJ
cjfa-49836	290	3	earnings	earning	NOUN
cjfa-49836	290	4	management	management	NOUN
cjfa-49836	290	5	:	:	PUNCT
cjfa-49836	290	6	evidence	evidence	NOUN
cjfa-49836	290	7	from	from	ADP
cjfa-49836	290	8	the	the	DET
cjfa-49836	290	9	tax	tax	NOUN
cjfa-49836	290	10	cuts	cut	NOUN
cjfa-49836	290	11	and	and	CCONJ
cjfa-49836	290	12	jobs	job	NOUN
cjfa-49836	290	13	act	act	NOUN
cjfa-49836	290	14	of	of	ADP
cjfa-49836	290	15	2017	2017	NUM
cjfa-49836	290	16	.	.	PUNCT
cjfa-49836	291	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3891629	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3891629	PROPN
cjfa-49836	291	2	.	.	PROPN
cjfa-49836	291	3	kurniasih	kurniasih	PROPN
cjfa-49836	291	4	,	,	PUNCT
cjfa-49836	291	5	l.	l.	PROPN
cjfa-49836	291	6	,	,	PUNCT
cjfa-49836	291	7	sulardi	sulardi	PROPN
cjfa-49836	291	8	,	,	PUNCT
cjfa-49836	291	9	f.	f.	PROPN
cjfa-49836	291	10	,	,	PUNCT
cjfa-49836	291	11	&	&	CCONJ
cjfa-49836	291	12	suranta	suranta	PROPN
cjfa-49836	291	13	,	,	PUNCT
cjfa-49836	291	14	s.	s.	PROPN
cjfa-49836	291	15	(	(	PUNCT
cjfa-49836	291	16	2017	2017	NUM
cjfa-49836	291	17	)	)	PUNCT
cjfa-49836	291	18	.	.	PUNCT
cjfa-49836	292	1	earnings	earning	NOUN
cjfa-49836	292	2	management	management	NOUN
cjfa-49836	292	3	,	,	PUNCT
cjfa-49836	292	4	corporate	corporate	ADJ
cjfa-49836	292	5	governance	governance	NOUN
cjfa-49836	292	6	and	and	CCONJ
cjfa-49836	292	7	tax	tax	NOUN
cjfa-49836	292	8	avoidance	avoidance	NOUN
cjfa-49836	292	9	:	:	PUNCT
cjfa-49836	292	10	the	the	DET
cjfa-49836	292	11	case	case	NOUN
cjfa-49836	292	12	in	in	ADP
cjfa-49836	292	13	indonesia	indonesia	PROPN
cjfa-49836	292	14	.	.	PROPN
cjfa-49836	293	1	journal	journal	PROPN
cjfa-49836	293	2	of	of	ADP
cjfa-49836	293	3	finance	finance	NOUN
cjfa-49836	293	4	and	and	CCONJ
cjfa-49836	293	5	banking	banking	NOUN
cjfa-49836	293	6	review	review	NOUN
cjfa-49836	293	7	,	,	PUNCT
cjfa-49836	293	8	2(4	2(4	NUM
cjfa-49836	293	9	)	)	PUNCT
cjfa-49836	293	10	,	,	PUNCT
cjfa-49836	293	11	28	28	NUM
cjfa-49836	293	12	-	-	SYM
cjfa-49836	293	13	35	35	NUM
cjfa-49836	293	14	.	.	PUNCT
cjfa-49836	294	1	kurniasih	kurniasih	PROPN
cjfa-49836	294	2	,	,	PUNCT
cjfa-49836	294	3	l.	l.	PROPN
cjfa-49836	294	4	,	,	PUNCT
cjfa-49836	294	5	yusri	yusri	PROPN
cjfa-49836	294	6	,	,	PUNCT
cjfa-49836	294	7	y.	y.	PROPN
cjfa-49836	294	8	,	,	PUNCT
cjfa-49836	294	9	kamarudin	kamarudin	PROPN
cjfa-49836	294	10	,	,	PUNCT
cjfa-49836	294	11	f.	f.	PROPN
cjfa-49836	294	12	,	,	PUNCT
cjfa-49836	294	13	&	&	CCONJ
cjfa-49836	294	14	sheikh	sheikh	PROPN
cjfa-49836	294	15	hassan	hassan	PROPN
cjfa-49836	294	16	,	,	PUNCT
cjfa-49836	294	17	a.f	a.f	PROPN
cjfa-49836	294	18	.	.	PROPN
cjfa-49836	294	19	(	(	PUNCT
cjfa-49836	294	20	2023	2023	NUM
cjfa-49836	294	21	)	)	PUNCT
cjfa-49836	294	22	.	.	PUNCT
cjfa-49836	295	1	the	the	DET
cjfa-49836	295	2	role	role	NOUN
cjfa-49836	295	3	of	of	ADP
cjfa-49836	295	4	country	country	NOUN
cjfa-49836	295	5	by	by	ADP
cjfa-49836	295	6	country	country	NOUN
cjfa-49836	295	7	reporting	report	VERB
cjfa-49836	295	8	on	on	ADP
cjfa-49836	295	9	corporate	corporate	ADJ
cjfa-49836	295	10	tax	tax	NOUN
cjfa-49836	295	11	avoidance	avoidance	NOUN
cjfa-49836	295	12	:	:	PUNCT
cjfa-49836	295	13	does	do	AUX
cjfa-49836	295	14	it	it	PRON
cjfa-49836	295	15	effective	effective	ADJ
cjfa-49836	295	16	for	for	ADP
cjfa-49836	295	17	the	the	DET
cjfa-49836	295	18	tax	tax	NOUN
cjfa-49836	295	19	haven	haven	NOUN
cjfa-49836	295	20	?	?	PROPN
cjfa-49836	295	21	,	,	PUNCT
cjfa-49836	295	22	cogent	cogent	NOUN
cjfa-49836	295	23	business	business	NOUN
cjfa-49836	295	24	&	&	CCONJ
cjfa-49836	295	25	management	management	PROPN
cjfa-49836	295	26	,	,	PUNCT
cjfa-49836	295	27	10(1	10(1	NUM
cjfa-49836	295	28	)	)	PUNCT
cjfa-49836	295	29	,	,	PUNCT
cjfa-49836	295	30	2159747	2159747	NUM
cjfa-49836	295	31	.	.	PUNCT
cjfa-49836	296	1	https://doi.org/10.1080/23311	https://doi.org/10.1080/23311	NOUN
cjfa-49836	296	2	975.2022.2159747	975.2022.2159747	NUM
cjfa-49836	296	3	.	.	PUNCT
cjfa-49836	297	1	le	le	PROPN
cjfa-49836	297	2	,	,	PUNCT
cjfa-49836	297	3	q.l	q.l	PROPN
cjfa-49836	297	4	.	.	PROPN
cjfa-49836	297	5	,	,	PUNCT
cjfa-49836	297	6	ha	ha	INTJ
cjfa-49836	297	7	,	,	PUNCT
cjfa-49836	297	8	h.h	h.h	PROPN
cjfa-49836	297	9	.	.	PROPN
cjfa-49836	297	10	,	,	PUNCT
cjfa-49836	297	11	nguyen	nguyen	NOUN
cjfa-49836	297	12	,	,	PUNCT
cjfa-49836	297	13	t.m.p	t.m.p	NOUN
cjfa-49836	297	14	.	.	PROPN
cjfa-49836	297	15	,	,	PUNCT
cjfa-49836	297	16	&	&	CCONJ
cjfa-49836	297	17	doan	doan	PROPN
cjfa-49836	297	18	,	,	PUNCT
cjfa-49836	297	19	t.d	t.d	PROPN
cjfa-49836	297	20	.	.	PUNCT
cjfa-49836	297	21	(	(	PUNCT
cjfa-49836	297	22	2023	2023	NUM
cjfa-49836	297	23	)	)	PUNCT
cjfa-49836	297	24	.	.	PUNCT
cjfa-49836	298	1	the	the	DET
cjfa-49836	298	2	association	association	NOUN
cjfa-49836	298	3	between	between	ADP
cjfa-49836	298	4	upward	upward	ADJ
cjfa-49836	298	5	and	and	CCONJ
cjfa-49836	298	6	downward	downward	ADJ
cjfa-49836	298	7	earnings	earning	NOUN
cjfa-49836	298	8	management	management	NOUN
cjfa-49836	298	9	and	and	CCONJ
cjfa-49836	298	10	equity	equity	NOUN
cjfa-49836	298	11	liquidity	liquidity	NOUN
cjfa-49836	298	12	:	:	PUNCT
cjfa-49836	298	13	empirical	empirical	ADJ
cjfa-49836	298	14	evidence	evidence	NOUN
cjfa-49836	298	15	from	from	ADP
cjfa-49836	298	16	non	non	ADJ
cjfa-49836	298	17	-	-	ADJ
cjfa-49836	298	18	financial	financial	ADJ
cjfa-49836	298	19	firms	firm	NOUN
cjfa-49836	298	20	listed	list	VERB
cjfa-49836	298	21	in	in	ADP
cjfa-49836	298	22	vietnam	vietnam	PROPN
cjfa-49836	298	23	.	.	PUNCT
cjfa-49836	299	1	cogent	cogent	NOUN
cjfa-49836	299	2	business	business	PROPN
cjfa-49836	299	3	&	&	CCONJ
cjfa-49836	299	4	management	management	PROPN
cjfa-49836	299	5	,	,	PUNCT
cjfa-49836	299	6	10(2	10(2	NUM
cjfa-49836	299	7	)	)	PUNCT
cjfa-49836	299	8	,	,	PUNCT
cjfa-49836	299	9	2211789	2211789	NUM
cjfa-49836	299	10	.	.	PUNCT
cjfa-49836	300	1	https://doi.org/10.1080/23311975.2023.2211789	https://doi.org/10.1080/23311975.2023.2211789	NOUN
cjfa-49836	300	2	.	.	PUNCT
cjfa-49836	301	1	maccarthy	maccarthy	NOUN
cjfa-49836	301	2	,	,	PUNCT
cjfa-49836	301	3	j.	j.	PROPN
cjfa-49836	301	4	(	(	PUNCT
cjfa-49836	301	5	2021	2021	NUM
cjfa-49836	301	6	)	)	PUNCT
cjfa-49836	301	7	.	.	PUNCT
cjfa-49836	302	1	effect	effect	NOUN
cjfa-49836	302	2	of	of	ADP
cjfa-49836	302	3	earnings	earning	NOUN
cjfa-49836	302	4	management	management	NOUN
cjfa-49836	302	5	and	and	CCONJ
cjfa-49836	302	6	deferred	defer	VERB
cjfa-49836	302	7	tax	tax	NOUN
cjfa-49836	302	8	on	on	ADP
cjfa-49836	302	9	tax	tax	NOUN
cjfa-49836	302	10	avoidance	avoidance	NOUN
cjfa-49836	302	11	:	:	PUNCT
cjfa-49836	302	12	evidence	evidence	NOUN
cjfa-49836	302	13	using	use	VERB
cjfa-49836	302	14	modified	modify	VERB
cjfa-49836	302	15	jones	jones	PROPN
cjfa-49836	302	16	model	model	PROPN
cjfa-49836	302	17	algorithm	algorithm	PROPN
cjfa-49836	302	18	.	.	PUNCT
cjfa-49836	303	1	corporate	corporate	ADJ
cjfa-49836	303	2	ownership	ownership	NOUN
cjfa-49836	303	3	&	&	CCONJ
cjfa-49836	303	4	control	control	PROPN
cjfa-49836	303	5	,	,	PUNCT
cjfa-49836	303	6	19(1	19(1	NUM
cjfa-49836	303	7	)	)	PUNCT
cjfa-49836	303	8	,	,	PUNCT
cjfa-49836	303	9	272–287	272–287	NUM
cjfa-49836	303	10	.	.	PUNCT
cjfa-49836	304	1	https://doi.org/10.22495/cocv19i1siart5	https://doi.org/10.22495/cocv19i1siart5	NOUN
cjfa-49836	304	2	.	.	PUNCT
cjfa-49836	305	1	minh	minh	PROPN
cjfa-49836	305	2	ha	ha	INTJ
cjfa-49836	305	3	,	,	PUNCT
cjfa-49836	305	4	n.m	n.m	PROPN
cjfa-49836	305	5	.	.	PROPN
cjfa-49836	305	6	,	,	PUNCT
cjfa-49836	305	7	tuan	tuan	PROPN
cjfa-49836	305	8	,	,	PUNCT
cjfa-49836	305	9	a.p	a.p	PROPN
cjfa-49836	305	10	.	.	PROPN
cjfa-49836	305	11	,	,	PUNCT
cjfa-49836	305	12	yue	yue	PROPN
cjfa-49836	305	13	,	,	PUNCT
cjfa-49836	305	14	x.g	x.g	PROPN
cjfa-49836	305	15	.	.	PROPN
cjfa-49836	305	16	,	,	PUNCT
cjfa-49836	305	17	hoang	hoang	PROPN
cjfa-49836	305	18	,	,	PUNCT
cjfa-49836	305	19	p.n	p.n	PROPN
cjfa-49836	305	20	.	.	PROPN
cjfa-49836	305	21	,	,	PUNCT
cjfa-49836	305	22	&	&	CCONJ
cjfa-49836	305	23	ntim	ntim	PROPN
cjfa-49836	305	24	,	,	PUNCT
cjfa-49836	305	25	c.g	c.g	PROPN
cjfa-49836	305	26	.	.	PROPN
cjfa-49836	305	27	(	(	PUNCT
cjfa-49836	305	28	2021	2021	NUM
cjfa-49836	305	29	)	)	PUNCT
cjfa-49836	305	30	.	.	PUNCT
cjfa-49836	306	1	the	the	DET
cjfa-49836	306	2	impact	impact	NOUN
cjfa-49836	306	3	of	of	ADP
cjfa-49836	306	4	tax	tax	NOUN
cjfa-49836	306	5	avoidance	avoidance	NOUN
cjfa-49836	306	6	on	on	ADP
cjfa-49836	306	7	the	the	DET
cjfa-49836	306	8	value	value	NOUN
cjfa-49836	306	9	of	of	ADP
cjfa-49836	306	10	listed	list	VERB
cjfa-49836	306	11	firms	firm	NOUN
cjfa-49836	306	12	in	in	ADP
cjfa-49836	306	13	vietnam	vietnam	PROPN
cjfa-49836	306	14	.	.	PUNCT
cjfa-49836	307	1	cogent	cogent	NOUN
cjfa-49836	307	2	business	business	PROPN
cjfa-49836	307	3	&	&	CCONJ
cjfa-49836	307	4	management	management	PROPN
cjfa-49836	307	5	,	,	PUNCT
cjfa-49836	307	6	8(1	8(1	NOUN
cjfa-49836	307	7	)	)	PUNCT
cjfa-49836	307	8	.	.	PUNCT
cjfa-49836	308	1	https://doi.org/10.1080/23311975.2021.1930870	https://doi.org/10.1080/23311975.2021.1930870	PROPN
cjfa-49836	308	2	.	.	PUNCT
cjfa-49836	309	1	mudjiyanti	mudjiyanti	PROPN
cjfa-49836	309	2	,	,	PUNCT
cjfa-49836	309	3	r.	r.	PROPN
cjfa-49836	309	4	(	(	PUNCT
cjfa-49836	309	5	2018	2018	NUM
cjfa-49836	309	6	)	)	PUNCT
cjfa-49836	309	7	.	.	PUNCT
cjfa-49836	310	1	the	the	DET
cjfa-49836	310	2	effect	effect	NOUN
cjfa-49836	310	3	of	of	ADP
cjfa-49836	310	4	tax	tax	NOUN
cjfa-49836	310	5	planning	planning	NOUN
cjfa-49836	310	6	,	,	PUNCT
cjfa-49836	310	7	ownership	ownership	NOUN
cjfa-49836	310	8	structure	structure	NOUN
cjfa-49836	310	9	,	,	PUNCT
cjfa-49836	310	10	and	and	CCONJ
cjfa-49836	310	11	deferred	deferred	ADJ
cjfa-49836	310	12	tax	tax	NOUN
cjfa-49836	310	13	expense	expense	NOUN
cjfa-49836	310	14	onearning	onearne	VERB
cjfa-49836	310	15	management	management	NOUN
cjfa-49836	310	16	.	.	PUNCT
cjfa-49836	311	1	advances	advance	NOUN
cjfa-49836	311	2	in	in	ADP
cjfa-49836	311	3	social	social	ADJ
cjfa-49836	311	4	science	science	NOUN
cjfa-49836	311	5	,	,	PUNCT
cjfa-49836	311	6	education	education	NOUN
cjfa-49836	311	7	and	and	CCONJ
cjfa-49836	311	8	humanities	humanity	NOUN
cjfa-49836	311	9	research	research	NOUN
cjfa-49836	311	10	,	,	PUNCT
cjfa-49836	311	11	vol	vol	NOUN
cjfa-49836	311	12	.	.	PUNCT
cjfa-49836	311	13	231	231	NUM
cjfa-49836	311	14	.	.	PUNCT
cjfa-49836	312	1	5th	5th	ADJ
cjfa-49836	312	2	international	international	ADJ
cjfa-49836	312	3	conference	conference	NOUN
cjfa-49836	312	4	on	on	ADP
cjfa-49836	312	5	community	community	NOUN
cjfa-49836	312	6	development	development	NOUN
cjfa-49836	312	7	(	(	PUNCT
cjfa-49836	312	8	amca	amca	PROPN
cjfa-49836	312	9	2018	2018	NUM
cjfa-49836	312	10	)	)	PUNCT
cjfa-49836	312	11	.	.	PUNCT
cjfa-49836	313	1	neffati	neffati	PROPN
cjfa-49836	313	2	,	,	PUNCT
cjfa-49836	313	3	a.	a.	PROPN
cjfa-49836	313	4	,	,	PUNCT
cjfa-49836	313	5	khiari	khiari	PROPN
cjfa-49836	313	6	,	,	PUNCT
cjfa-49836	313	7	w.	w.	PROPN
cjfa-49836	313	8	,	,	PUNCT
cjfa-49836	313	9	&	&	CCONJ
cjfa-49836	313	10	lajmi	lajmi	PROPN
cjfa-49836	313	11	,	,	PUNCT
cjfa-49836	313	12	a.	a.	NOUN
cjfa-49836	313	13	(	(	PUNCT
cjfa-49836	313	14	2020	2020	NUM
cjfa-49836	313	15	)	)	PUNCT
cjfa-49836	313	16	.	.	PUNCT
cjfa-49836	314	1	corporate	corporate	ADJ
cjfa-49836	314	2	governance	governance	NOUN
cjfa-49836	314	3	and	and	CCONJ
cjfa-49836	314	4	post	post	ADJ
cjfa-49836	314	5	-	-	ADJ
cjfa-49836	314	6	merger	merger	ADJ
cjfa-49836	314	7	performance	performance	NOUN
cjfa-49836	314	8	:	:	PUNCT
cjfa-49836	314	9	evidence	evidence	NOUN
cjfa-49836	314	10	from	from	ADP
cjfa-49836	314	11	us	us	PROPN
cjfa-49836	314	12	banks	bank	NOUN
cjfa-49836	314	13	.	.	PUNCT
cjfa-49836	315	1	copernican	copernican	PROPN
cjfa-49836	315	2	journal	journal	PROPN
cjfa-49836	315	3	of	of	ADP
cjfa-49836	315	4	finance	finance	PROPN
cjfa-49836	315	5	&	&	CCONJ
cjfa-49836	315	6	accounting	accounting	PROPN
cjfa-49836	315	7	,	,	PUNCT
cjfa-49836	315	8	9(3	9(3	NUM
cjfa-49836	315	9	)	)	PUNCT
cjfa-49836	315	10	,	,	PUNCT
cjfa-49836	315	11	99	99	NUM
cjfa-49836	315	12	-	-	SYM
cjfa-49836	315	13	113	113	NUM
cjfa-49836	315	14	.	.	PUNCT
cjfa-49836	316	1	https://doi.org/10.12775/cjfa.2020.014	https://doi.org/10.12775/cjfa.2020.014	PROPN
cjfa-49836	316	2	.	.	PUNCT
cjfa-49836	317	1	obazee	obazee	PROPN
cjfa-49836	317	2	,	,	PUNCT
cjfa-49836	317	3	e.o	e.o	PROPN
cjfa-49836	317	4	.	.	PROPN
cjfa-49836	317	5	,	,	PUNCT
cjfa-49836	317	6	&	&	CCONJ
cjfa-49836	317	7	adegbite	adegbite	PROPN
cjfa-49836	317	8	,	,	PUNCT
cjfa-49836	317	9	e.	e.	PROPN
cjfa-49836	317	10	(	(	PUNCT
cjfa-49836	317	11	2018	2018	NUM
cjfa-49836	317	12	)	)	PUNCT
cjfa-49836	317	13	.	.	PUNCT
cjfa-49836	318	1	corporate	corporate	ADJ
cjfa-49836	318	2	governance	governance	NOUN
cjfa-49836	318	3	mechanisms	mechanism	NOUN
cjfa-49836	318	4	,	,	PUNCT
cjfa-49836	318	5	tax	tax	NOUN
cjfa-49836	318	6	planning	planning	NOUN
cjfa-49836	318	7	and	and	CCONJ
cjfa-49836	318	8	real	real	ADJ
cjfa-49836	318	9	earnings	earning	NOUN
cjfa-49836	318	10	management	management	NOUN
cjfa-49836	318	11	in	in	ADP
cjfa-49836	318	12	nigeria	nigeria	PROPN
cjfa-49836	318	13	.	.	PUNCT
cjfa-49836	319	1	journal	journal	PROPN
cjfa-49836	319	2	of	of	ADP
cjfa-49836	319	3	applied	apply	VERB
cjfa-49836	319	4	accounting	accounting	NOUN
cjfa-49836	319	5	research	research	NOUN
cjfa-49836	319	6	,	,	PUNCT
cjfa-49836	319	7	19(3	19(3	NUM
cjfa-49836	319	8	)	)	PUNCT
cjfa-49836	319	9	,	,	PUNCT
cjfa-49836	319	10	364–382	364–382	NUM
cjfa-49836	319	11	.	.	PUNCT
cjfa-49836	319	12	ogiriki	ogiriki	PROPN
cjfa-49836	319	13	,	,	PUNCT
cjfa-49836	319	14	t.	t.	PROPN
cjfa-49836	319	15	,	,	PUNCT
cjfa-49836	319	16	&	&	CCONJ
cjfa-49836	319	17	iweias	iweias	PROPN
cjfa-49836	319	18	,	,	PUNCT
cjfa-49836	319	19	s.s	s.s	PROPN
cjfa-49836	319	20	.	.	PROPN
cjfa-49836	319	21	,	,	PUNCT
cjfa-49836	319	22	(	(	PUNCT
cjfa-49836	319	23	2020	2020	NUM
cjfa-49836	319	24	)	)	PUNCT
cjfa-49836	319	25	.	.	PUNCT
cjfa-49836	320	1	financial	financial	ADJ
cjfa-49836	320	2	leverage	leverage	NOUN
cjfa-49836	320	3	on	on	ADP
cjfa-49836	320	4	earnings	earning	NOUN
cjfa-49836	320	5	management	management	NOUN
cjfa-49836	320	6	of	of	ADP
cjfa-49836	320	7	quoted	quote	VERB
cjfa-49836	320	8	manufacturing	manufacturing	NOUN
cjfa-49836	320	9	firms	firm	NOUN
cjfa-49836	320	10	in	in	ADP
cjfa-49836	320	11	nigeria	nigeria	PROPN
cjfa-49836	320	12	:	:	PUNCT
cjfa-49836	320	13	international	international	ADJ
cjfa-49836	320	14	journal	journal	PROPN
cjfa-49836	320	15	of	of	ADP
cjfa-49836	320	16	management	management	NOUN
cjfa-49836	320	17	science	science	NOUN
cjfa-49836	320	18	and	and	CCONJ
cjfa-49836	320	19	business	business	NOUN
cjfa-49836	320	20	administration	administration	NOUN
cjfa-49836	320	21	,	,	PUNCT
cjfa-49836	320	22	6(4	6(4	PROPN
cjfa-49836	320	23	)	)	PUNCT
cjfa-49836	320	24	,	,	PUNCT
cjfa-49836	320	25	7–21	7–21	NOUN
cjfa-49836	320	26	.	.	PUNCT
cjfa-49836	321	1	https://doi.org/10.18775/ijmsba.1849-5664	https://doi.org/10.18775/ijmsba.1849-5664	PROPN
cjfa-49836	321	2	5419.2014.64.1001	5419.2014.64.1001	NUM
cjfa-49836	321	3	.	.	PUNCT
cjfa-49836	322	1	ojo	ojo	PROPN
cjfa-49836	322	2	,	,	PUNCT
cjfa-49836	322	3	a.o	a.o	PROPN
cjfa-49836	322	4	.	.	PROPN
cjfa-49836	322	5	,	,	PUNCT
cjfa-49836	322	6	&	&	CCONJ
cjfa-49836	322	7	shittu	shittu	PROPN
cjfa-49836	322	8	,	,	PUNCT
cjfa-49836	322	9	s.a	s.a	PROPN
cjfa-49836	322	10	.	.	PROPN
cjfa-49836	322	11	(	(	PUNCT
cjfa-49836	322	12	2023	2023	NUM
cjfa-49836	322	13	)	)	PUNCT
cjfa-49836	322	14	.	.	PUNCT
cjfa-49836	323	1	value	value	NOUN
cjfa-49836	323	2	added	add	VERB
cjfa-49836	323	3	tax	tax	NOUN
cjfa-49836	323	4	compliance	compliance	NOUN
cjfa-49836	323	5	,	,	PUNCT
cjfa-49836	323	6	and	and	CCONJ
cjfa-49836	323	7	small	small	ADJ
cjfa-49836	323	8	and	and	CCONJ
cjfa-49836	323	9	medium	medium	ADJ
cjfa-49836	323	10	enterprises	enterprise	NOUN
cjfa-49836	323	11	(	(	PUNCT
cjfa-49836	323	12	smes	sme	NOUN
cjfa-49836	323	13	):	):	PUNCT
cjfa-49836	323	14	analysis	analysis	NOUN
cjfa-49836	323	15	of	of	ADP
cjfa-49836	323	16	influential	influential	ADJ
cjfa-49836	323	17	factors	factor	NOUN
cjfa-49836	323	18	in	in	ADP
cjfa-49836	323	19	nigeria	nigeria	PROPN
cjfa-49836	323	20	.	.	PUNCT
cjfa-49836	324	1	cogent	cogent	NOUN
cjfa-49836	324	2	business	business	PROPN
cjfa-49836	324	3	&	&	CCONJ
cjfa-49836	324	4	management	management	PROPN
cjfa-49836	324	5	,	,	PUNCT
cjfa-49836	324	6	10(2	10(2	NUM
cjfa-49836	324	7	)	)	PUNCT
cjfa-49836	324	8	,	,	PUNCT
cjfa-49836	324	9	2228553	2228553	NUM
cjfa-49836	324	10	.	.	PUNCT
cjfa-49836	325	1	https://doi.org/10.1080/23311975.2023.2228553	https://doi.org/10.1080/23311975.2023.2228553	PROPN
cjfa-49836	325	2	.	.	PROPN
cjfa-49836	325	3	okezie	okezie	PROPN
cjfa-49836	325	4	,	,	PUNCT
cjfa-49836	325	5	a.i	a.i	PROPN
cjfa-49836	325	6	.	.	PROPN
cjfa-49836	325	7	,	,	PUNCT
cjfa-49836	325	8	ezeani	ezeani	PROPN
cjfa-49836	325	9	,	,	PUNCT
cjfa-49836	325	10	n.s	n.s	PROPN
cjfa-49836	325	11	.	.	PROPN
cjfa-49836	325	12	,	,	PUNCT
cjfa-49836	325	13	&	&	CCONJ
cjfa-49836	325	14	okoye	okoye	PROPN
cjfa-49836	325	15	,	,	PUNCT
cjfa-49836	325	16	e.i	e.i	PROPN
cjfa-49836	325	17	.	.	PROPN
cjfa-49836	325	18	(	(	PUNCT
cjfa-49836	325	19	2019	2019	NUM
cjfa-49836	325	20	)	)	PUNCT
cjfa-49836	325	21	.	.	PUNCT
cjfa-49836	326	1	corporate	corporate	ADJ
cjfa-49836	326	2	tax	tax	NOUN
cjfa-49836	326	3	planning	planning	NOUN
cjfa-49836	326	4	and	and	CCONJ
cjfa-49836	326	5	real	real	ADJ
cjfa-49836	326	6	earnings	earning	NOUN
cjfa-49836	326	7	management	management	NOUN
cjfa-49836	326	8	in	in	ADP
cjfa-49836	326	9	nigerian	nigerian	ADJ
cjfa-49836	326	10	firms	firm	NOUN
cjfa-49836	326	11	.	.	PUNCT
cjfa-49836	327	1	journal	journal	NOUN
cjfa-49836	327	2	of	of	ADP
cjfa-49836	327	3	accounting	accounting	NOUN
cjfa-49836	327	4	and	and	CCONJ
cjfa-49836	327	5	financial	financial	ADJ
cjfa-49836	327	6	management	management	NOUN
cjfa-49836	327	7	,	,	PUNCT
cjfa-49836	327	8	5(1	5(1	NUM
cjfa-49836	327	9	)	)	PUNCT
cjfa-49836	327	10	,	,	PUNCT
cjfa-49836	327	11	1–16	1–16	PROPN
cjfa-49836	327	12	.	.	PUNCT
cjfa-49836	328	1	https://doi.org/10.55217/102.v17i1.705	https://doi.org/10.55217/102.v17i1.705	PROPN
cjfa-49836	328	2	.	.	PUNCT
cjfa-49836	329	1	https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.64.1001	https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.64.1001	PROPN
cjfa-49836	329	2	https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.64.1001	https://doi.org/10.18775/ijmsba.1849-5664-5419.2014.64.1001	PROPN
cjfa-49836	329	3	s.	s.	PROPN
cjfa-49836	329	4	a.	a.	PROPN
cjfa-49836	329	5	shittu	shittu	PROPN
cjfa-49836	329	6	,	,	PUNCT
cjfa-49836	329	7	e.	e.	PROPN
cjfa-49836	329	8	a.	a.	PROPN
cjfa-49836	329	9	alagbe	alagbe	PROPN
cjfa-49836	329	10	,	,	PUNCT
cjfa-49836	329	11	o.	o.	PROPN
cjfa-49836	329	12	r.	r.	PROPN
cjfa-49836	329	13	jimoh106106	jimoh106106	PROPN
cjfa-49836	329	14	onaolapo	onaolapo	PROPN
cjfa-49836	329	15	,	,	PUNCT
cjfa-49836	329	16	a.r	a.r	PROPN
cjfa-49836	329	17	.	.	PROPN
cjfa-49836	329	18	,	,	PUNCT
cjfa-49836	329	19	&	&	CCONJ
cjfa-49836	329	20	shittu	shittu	PROPN
cjfa-49836	329	21	,	,	PUNCT
cjfa-49836	329	22	s.a	s.a	PROPN
cjfa-49836	329	23	.	.	PROPN
cjfa-49836	329	24	(	(	PUNCT
cjfa-49836	329	25	2022	2022	NUM
cjfa-49836	329	26	)	)	PUNCT
cjfa-49836	329	27	.	.	PUNCT
cjfa-49836	330	1	factors	factor	NOUN
cjfa-49836	330	2	influencing	influence	VERB
cjfa-49836	330	3	earnings	earning	NOUN
cjfa-49836	330	4	management	management	NOUN
cjfa-49836	330	5	practices	practice	NOUN
cjfa-49836	330	6	among	among	ADP
cjfa-49836	330	7	listed	list	VERB
cjfa-49836	330	8	companies	company	NOUN
cjfa-49836	330	9	in	in	ADP
cjfa-49836	330	10	nigeria	nigeria	PROPN
cjfa-49836	330	11	:	:	PUNCT
cjfa-49836	330	12	generalized	generalized	ADJ
cjfa-49836	330	13	method	method	NOUN
cjfa-49836	330	14	of	of	ADP
cjfa-49836	330	15	moments	moment	NOUN
cjfa-49836	330	16	(	(	PUNCT
cjfa-49836	330	17	gmm	gmm	NOUN
cjfa-49836	330	18	)	)	PUNCT
cjfa-49836	330	19	approach	approach	NOUN
cjfa-49836	330	20	.	.	PUNCT
cjfa-49836	331	1	international	international	ADJ
cjfa-49836	331	2	journal	journal	NOUN
cjfa-49836	331	3	of	of	ADP
cjfa-49836	331	4	social	social	ADJ
cjfa-49836	331	5	sciences	sciences	PROPN
cjfa-49836	331	6	and	and	CCONJ
cjfa-49836	331	7	management	management	NOUN
cjfa-49836	331	8	review	review	NOUN
cjfa-49836	331	9	,	,	PUNCT
cjfa-49836	331	10	5(1	5(1	NUM
cjfa-49836	331	11	)	)	PUNCT
cjfa-49836	331	12	,	,	PUNCT
cjfa-49836	331	13	207–220	207–220	NUM
cjfa-49836	331	14	.	.	PUNCT
cjfa-49836	332	1	https://doi.org/10.37602/ijssmr.2022.5114	https://doi.org/10.37602/ijssmr.2022.5114	PROPN
cjfa-49836	332	2	.	.	PROPN
cjfa-49836	332	3	osegbue	osegbue	PROPN
cjfa-49836	332	4	,	,	PUNCT
cjfa-49836	332	5	i.f	i.f	PROPN
cjfa-49836	332	6	.	.	PROPN
cjfa-49836	332	7	,	,	PUNCT
cjfa-49836	332	8	obasi	obasi	PROPN
cjfa-49836	332	9	,	,	PUNCT
cjfa-49836	332	10	j.o	j.o	PROPN
cjfa-49836	332	11	.	.	PROPN
cjfa-49836	332	12	,	,	PUNCT
cjfa-49836	332	13	&	&	CCONJ
cjfa-49836	332	14	nwoye	nwoye	PROPN
cjfa-49836	332	15	,	,	PUNCT
cjfa-49836	332	16	c.m	c.m	PROPN
cjfa-49836	332	17	.	.	PROPN
cjfa-49836	332	18	(	(	PUNCT
cjfa-49836	332	19	2022	2022	NUM
cjfa-49836	332	20	)	)	PUNCT
cjfa-49836	332	21	.	.	PUNCT
cjfa-49836	333	1	effects	effect	NOUN
cjfa-49836	333	2	of	of	ADP
cjfa-49836	333	3	taxation	taxation	NOUN
cjfa-49836	333	4	on	on	ADP
cjfa-49836	333	5	corporate	corporate	ADJ
cjfa-49836	333	6	investment	investment	NOUN
cjfa-49836	333	7	in	in	ADP
cjfa-49836	333	8	nigeria	nigeria	PROPN
cjfa-49836	333	9	,	,	PUNCT
cjfa-49836	333	10	journal	journal	PROPN
cjfa-49836	333	11	of	of	ADP
cjfa-49836	333	12	contemporary	contemporary	ADJ
cjfa-49836	333	13	issues	issue	NOUN
cjfa-49836	333	14	in	in	ADP
cjfa-49836	333	15	accounting	accounting	NOUN
cjfa-49836	333	16	,	,	PUNCT
cjfa-49836	333	17	3(3	3(3	NUM
cjfa-49836	333	18	)	)	PUNCT
cjfa-49836	333	19	,	,	PUNCT
cjfa-49836	333	20	54–65	54–65	NUM
cjfa-49836	333	21	.	.	PUNCT
cjfa-49836	334	1	oskouei	oskouei	PROPN
cjfa-49836	334	2	,	,	PUNCT
cjfa-49836	334	3	z.h	z.h	PROPN
cjfa-49836	334	4	.	.	PROPN
cjfa-49836	334	5	,	,	PUNCT
cjfa-49836	334	6	&	&	CCONJ
cjfa-49836	334	7	sureshjani	sureshjani	PROPN
cjfa-49836	334	8	,	,	PUNCT
cjfa-49836	334	9	z.h	z.h	PROPN
cjfa-49836	334	10	.	.	PROPN
cjfa-49836	334	11	(	(	PUNCT
cjfa-49836	334	12	2021	2021	NUM
cjfa-49836	334	13	)	)	PUNCT
cjfa-49836	334	14	.	.	PUNCT
cjfa-49836	335	1	studying	study	VERB
cjfa-49836	335	2	the	the	DET
cjfa-49836	335	3	relationship	relationship	NOUN
cjfa-49836	335	4	between	between	ADP
cjfa-49836	335	5	managerial	managerial	ADJ
cjfa-49836	335	6	ability	ability	NOUN
cjfa-49836	335	7	and	and	CCONJ
cjfa-49836	335	8	real	real	ADJ
cjfa-49836	335	9	earnings	earning	NOUN
cjfa-49836	335	10	management	management	NOUN
cjfa-49836	335	11	in	in	ADP
cjfa-49836	335	12	economic	economic	ADJ
cjfa-49836	335	13	and	and	CCONJ
cjfa-49836	335	14	financial	financial	ADJ
cjfa-49836	335	15	crisis	crisis	NOUN
cjfa-49836	335	16	conditions	condition	NOUN
cjfa-49836	335	17	.	.	PUNCT
cjfa-49836	336	1	international	international	ADJ
cjfa-49836	336	2	journal	journal	PROPN
cjfa-49836	336	3	of	of	ADP
cjfa-49836	336	4	finance	finance	PROPN
cjfa-49836	336	5	&	&	CCONJ
cjfa-49836	336	6	economics	economic	NOUN
cjfa-49836	336	7	,	,	PUNCT
cjfa-49836	336	8	26(3	26(3	NUM
cjfa-49836	336	9	)	)	PUNCT
cjfa-49836	336	10	,	,	PUNCT
cjfa-49836	336	11	4574–4589	4574–4589	NUM
cjfa-49836	336	12	.	.	PUNCT
cjfa-49836	337	1	https://doi	https://doi	PROPN
cjfa-49836	337	2	.	.	PUNCT
cjfa-49836	337	3	org/10.1002	org/10.1002	PROPN
cjfa-49836	337	4	/	/	SYM
cjfa-49836	337	5	ijfe.2031	ijfe.2031	PROPN
cjfa-49836	337	6	.	.	PROPN
cjfa-49836	337	7	owusu	owusu	PROPN
cjfa-49836	337	8	,	,	PUNCT
cjfa-49836	337	9	a.	a.	NOUN
cjfa-49836	337	10	,	,	PUNCT
cjfa-49836	337	11	zalata	zalata	PROPN
cjfa-49836	337	12	,	,	PUNCT
cjfa-49836	337	13	a.m.	a.m.	ADV
cjfa-49836	337	14	,	,	PUNCT
cjfa-49836	337	15	omoteso	omoteso	PROPN
cjfa-49836	337	16	,	,	PUNCT
cjfa-49836	337	17	k.	k.	PROPN
cjfa-49836	337	18	,	,	PUNCT
cjfa-49836	337	19	&	&	CCONJ
cjfa-49836	337	20	elamer	elamer	PROPN
cjfa-49836	337	21	,	,	PUNCT
cjfa-49836	337	22	a.a	a.a	PROPN
cjfa-49836	337	23	.	.	PROPN
cjfa-49836	337	24	(	(	PUNCT
cjfa-49836	337	25	2020	2020	NUM
cjfa-49836	337	26	)	)	PUNCT
cjfa-49836	337	27	.	.	PUNCT
cjfa-49836	337	28	is	be	AUX
cjfa-49836	337	29	there	there	PRON
cjfa-49836	337	30	a	a	DET
cjfa-49836	337	31	trade	trade	NOUN
cjfa-49836	337	32	-	-	PUNCT
cjfa-49836	337	33	off	off	NOUN
cjfa-49836	337	34	between	between	ADP
cjfa-49836	337	35	accrual	accrual	ADJ
cjfa-49836	337	36	-	-	PUNCT
cjfa-49836	337	37	based	base	VERB
cjfa-49836	337	38	and	and	CCONJ
cjfa-49836	337	39	real	real	ADJ
cjfa-49836	337	40	earnings	earning	NOUN
cjfa-49836	337	41	management	management	NOUN
cjfa-49836	337	42	activities	activity	NOUN
cjfa-49836	337	43	in	in	ADP
cjfa-49836	337	44	the	the	DET
cjfa-49836	337	45	presence	presence	NOUN
cjfa-49836	337	46	of	of	ADP
cjfa-49836	337	47	male	male	ADJ
cjfa-49836	337	48	auditors	auditor	NOUN
cjfa-49836	337	49	?	?	PUNCT
cjfa-49836	338	1	journal	journal	NOUN
cjfa-49836	338	2	of	of	ADP
cjfa-49836	338	3	business	business	NOUN
cjfa-49836	338	4	ethics	ethic	NOUN
cjfa-49836	338	5	,	,	PUNCT
cjfa-49836	338	6	18(11	18(11	NUM
cjfa-49836	338	7	)	)	PUNCT
cjfa-49836	338	8	,	,	PUNCT
cjfa-49836	338	9	386–395	386–395	NUM
cjfa-49836	338	10	.	.	PUNCT
cjfa-49836	339	1	polpanumas	polpanumas	PROPN
cjfa-49836	339	2	,	,	PUNCT
cjfa-49836	339	3	a.	a.	NOUN
cjfa-49836	339	4	,	,	PUNCT
cjfa-49836	339	5	thanjunpong	thanjunpong	PROPN
cjfa-49836	339	6	,	,	PUNCT
cjfa-49836	339	7	s.	s.	PROPN
cjfa-49836	339	8	,	,	PUNCT
cjfa-49836	339	9	bangmek	bangmek	PROPN
cjfa-49836	339	10	,	,	PUNCT
cjfa-49836	339	11	r.	r.	PROPN
cjfa-49836	339	12	,	,	PUNCT
cjfa-49836	339	13	&	&	CCONJ
cjfa-49836	339	14	waenkaeo	waenkaeo	PROPN
cjfa-49836	339	15	,	,	PUNCT
cjfa-49836	339	16	k.	k.	PROPN
cjfa-49836	339	17	(	(	PUNCT
cjfa-49836	339	18	2021	2021	NUM
cjfa-49836	339	19	)	)	PUNCT
cjfa-49836	339	20	.	.	PUNCT
cjfa-49836	340	1	the	the	DET
cjfa-49836	340	2	relationship	relationship	NOUN
cjfa-49836	340	3	between	between	ADP
cjfa-49836	340	4	tax	tax	NOUN
cjfa-49836	340	5	planning	planning	NOUN
cjfa-49836	340	6	and	and	CCONJ
cjfa-49836	340	7	earnings	earning	NOUN
cjfa-49836	340	8	management	management	NOUN
cjfa-49836	340	9	of	of	ADP
cjfa-49836	340	10	public	public	ADJ
cjfa-49836	340	11	limited	limited	ADJ
cjfa-49836	340	12	company	company	NOUN
cjfa-49836	340	13	in	in	ADP
cjfa-49836	340	14	thailand	thailand	PROPN
cjfa-49836	340	15	.	.	PUNCT
cjfa-49836	341	1	parichart	parichart	DET
cjfa-49836	341	2	journal	journal	PROPN
cjfa-49836	341	3	,	,	PUNCT
cjfa-49836	341	4	thaksin	thaksin	PROPN
cjfa-49836	341	5	university	university	PROPN
cjfa-49836	341	6	,	,	PUNCT
cjfa-49836	341	7	34(2	34(2	NUM
cjfa-49836	341	8	)	)	PUNCT
cjfa-49836	341	9	,	,	PUNCT
cjfa-49836	341	10	66–82	66–82	NUM
cjfa-49836	341	11	.	.	X
cjfa-49836	342	1	pratiwi	pratiwi	NOUN
cjfa-49836	342	2	,	,	PUNCT
cjfa-49836	342	3	i.s	i.s	PROPN
cjfa-49836	342	4	.	.	PROPN
cjfa-49836	342	5	,	,	PUNCT
cjfa-49836	342	6	&	&	CCONJ
cjfa-49836	342	7	siregar	siregar	NOUN
cjfa-49836	342	8	,	,	PUNCT
cjfa-49836	342	9	s.v	s.v	PROPN
cjfa-49836	342	10	.	.	PROPN
cjfa-49836	342	11	(	(	PUNCT
cjfa-49836	342	12	2019	2019	NUM
cjfa-49836	342	13	)	)	PUNCT
cjfa-49836	342	14	.	.	PUNCT
cjfa-49836	343	1	the	the	DET
cjfa-49836	343	2	effect	effect	NOUN
cjfa-49836	343	3	of	of	ADP
cjfa-49836	343	4	corporate	corporate	ADJ
cjfa-49836	343	5	social	social	ADJ
cjfa-49836	343	6	responsibility	responsibility	NOUN
cjfa-49836	343	7	on	on	ADP
cjfa-49836	343	8	tax	tax	NOUN
cjfa-49836	343	9	avoidance	avoidance	NOUN
cjfa-49836	343	10	and	and	CCONJ
cjfa-49836	343	11	earnings	earning	NOUN
cjfa-49836	343	12	management	management	NOUN
cjfa-49836	343	13	:	:	PUNCT
cjfa-49836	343	14	the	the	DET
cjfa-49836	343	15	moderating	moderate	VERB
cjfa-49836	343	16	role	role	NOUN
cjfa-49836	343	17	of	of	ADP
cjfa-49836	343	18	political	political	ADJ
cjfa-49836	343	19	connections	connection	NOUN
cjfa-49836	343	20	.	.	PUNCT
cjfa-49836	344	1	international	international	ADJ
cjfa-49836	344	2	journal	journal	PROPN
cjfa-49836	344	3	of	of	ADP
cjfa-49836	344	4	business	business	NOUN
cjfa-49836	344	5	,	,	PUNCT
cjfa-49836	344	6	24(3	24(3	NUM
cjfa-49836	344	7	)	)	PUNCT
cjfa-49836	344	8	,	,	PUNCT
cjfa-49836	344	9	229–248	229–248	NUM
cjfa-49836	344	10	.	.	PUNCT
cjfa-49836	345	1	rahayu	rahayu	PROPN
cjfa-49836	345	2	,	,	PUNCT
cjfa-49836	345	3	s.k	s.k	PROPN
cjfa-49836	345	4	.	.	PROPN
cjfa-49836	345	5	,	,	PUNCT
cjfa-49836	345	6	azizah	azizah	PROPN
cjfa-49836	345	7	,	,	PUNCT
cjfa-49836	345	8	r.n	r.n	PROPN
cjfa-49836	345	9	.	.	PROPN
cjfa-49836	345	10	,	,	PUNCT
cjfa-49836	345	11	&	&	CCONJ
cjfa-49836	345	12	handaya	handaya	PROPN
cjfa-49836	345	13	,	,	PUNCT
cjfa-49836	345	14	f.h.d	f.h.d	PROPN
cjfa-49836	345	15	.	.	PUNCT
cjfa-49836	345	16	(	(	PUNCT
cjfa-49836	345	17	2023	2023	NUM
cjfa-49836	345	18	)	)	PUNCT
cjfa-49836	345	19	.	.	PUNCT
cjfa-49836	346	1	earning	earn	VERB
cjfa-49836	346	2	management	management	NOUN
cjfa-49836	346	3	practices	practice	NOUN
cjfa-49836	346	4	and	and	CCONJ
cjfa-49836	346	5	tax	tax	NOUN
cjfa-49836	346	6	avoidance	avoidance	NOUN
cjfa-49836	346	7	:	:	PUNCT
cjfa-49836	346	8	an	an	DET
cjfa-49836	346	9	empirical	empirical	ADJ
cjfa-49836	346	10	evidence	evidence	NOUN
cjfa-49836	346	11	from	from	ADP
cjfa-49836	346	12	indonesia	indonesia	PROPN
cjfa-49836	346	13	banking	banking	NOUN
cjfa-49836	346	14	industry	industry	NOUN
cjfa-49836	346	15	.	.	PUNCT
cjfa-49836	347	1	proceeding	proceed	VERB
cjfa-49836	347	2	of	of	ADP
cjfa-49836	347	3	international	international	ADJ
cjfa-49836	347	4	conference	conference	NOUN
cjfa-49836	347	5	on	on	ADP
cjfa-49836	347	6	business	business	NOUN
cjfa-49836	347	7	,	,	PUNCT
cjfa-49836	347	8	economics	economic	NOUN
cjfa-49836	347	9	,	,	PUNCT
cjfa-49836	347	10	social	social	ADJ
cjfa-49836	347	11	sciences	science	NOUN
cjfa-49836	347	12	,	,	PUNCT
cjfa-49836	347	13	and	and	CCONJ
cjfa-49836	347	14	humanities	humanity	NOUN
cjfa-49836	347	15	,	,	PUNCT
cjfa-49836	347	16	6	6	NUM
cjfa-49836	347	17	,	,	PUNCT
cjfa-49836	347	18	551–559	551–559	NUM
cjfa-49836	347	19	.	.	PUNCT
cjfa-49836	348	1	https://doi.org/10.34010/icobest.v4i.426	https://doi.org/10.34010/icobest.v4i.426	PROPN
cjfa-49836	348	2	.	.	PUNCT
cjfa-49836	348	3	rani	rani	PROPN
cjfa-49836	348	4	,	,	PUNCT
cjfa-49836	348	5	s.	s.	PROPN
cjfa-49836	348	6	,	,	PUNCT
cjfa-49836	348	7	susetyo	susetyo	PROPN
cjfa-49836	348	8	,	,	PUNCT
cjfa-49836	348	9	d.	d.	PROPN
cjfa-49836	348	10	,	,	PUNCT
cjfa-49836	348	11	&	&	CCONJ
cjfa-49836	348	12	fuadah	fuadah	PROPN
cjfa-49836	348	13	,	,	PUNCT
cjfa-49836	348	14	l.l	l.l	PROPN
cjfa-49836	348	15	.	.	PROPN
cjfa-49836	348	16	(	(	PUNCT
cjfa-49836	348	17	2018	2018	NUM
cjfa-49836	348	18	)	)	PUNCT
cjfa-49836	348	19	.	.	PUNCT
cjfa-49836	349	1	the	the	DET
cjfa-49836	349	2	effects	effect	NOUN
cjfa-49836	349	3	of	of	ADP
cjfa-49836	349	4	the	the	DET
cjfa-49836	349	5	corporate	corporate	ADJ
cjfa-49836	349	6	’s	’s	PART
cjfa-49836	349	7	characteristics	characteristic	NOUN
cjfa-49836	349	8	on	on	ADP
cjfa-49836	349	9	tax	tax	NOUN
cjfa-49836	349	10	avoidance	avoidance	NOUN
cjfa-49836	349	11	moderated	moderate	VERB
cjfa-49836	349	12	by	by	ADP
cjfa-49836	349	13	earnings	earning	NOUN
cjfa-49836	349	14	management	management	NOUN
cjfa-49836	349	15	(	(	PUNCT
cjfa-49836	349	16	indonesian	indonesian	ADJ
cjfa-49836	349	17	evidence	evidence	NOUN
cjfa-49836	349	18	)	)	PUNCT
cjfa-49836	349	19	.	.	PUNCT
cjfa-49836	350	1	roychowdhury	roychowdhury	PROPN
cjfa-49836	350	2	,	,	PUNCT
cjfa-49836	350	3	s.	s.	PROPN
cjfa-49836	350	4	(	(	PUNCT
cjfa-49836	350	5	2006	2006	NUM
cjfa-49836	350	6	)	)	PUNCT
cjfa-49836	350	7	.	.	PUNCT
cjfa-49836	351	1	earnings	earning	NOUN
cjfa-49836	351	2	management	management	NOUN
cjfa-49836	351	3	through	through	ADP
cjfa-49836	351	4	real	real	ADJ
cjfa-49836	351	5	activities	activity	NOUN
cjfa-49836	351	6	manipulation	manipulation	NOUN
cjfa-49836	351	7	.	.	PUNCT
cjfa-49836	352	1	journal	journal	NOUN
cjfa-49836	352	2	of	of	ADP
cjfa-49836	352	3	accounting	accounting	NOUN
cjfa-49836	352	4	and	and	CCONJ
cjfa-49836	352	5	economics	economic	NOUN
cjfa-49836	352	6	,	,	PUNCT
cjfa-49836	352	7	42(3	42(3	NUM
cjfa-49836	352	8	)	)	PUNCT
cjfa-49836	352	9	,	,	PUNCT
cjfa-49836	352	10	335–370	335–370	NUM
cjfa-49836	352	11	.	.	PUNCT
cjfa-49836	353	1	saline	saline	NOUN
cjfa-49836	353	2	,	,	PUNCT
cjfa-49836	353	3	o.	o.	PROPN
cjfa-49836	353	4	(	(	PUNCT
cjfa-49836	353	5	2020	2020	NUM
cjfa-49836	353	6	)	)	PUNCT
cjfa-49836	353	7	.	.	PUNCT
cjfa-49836	354	1	ownership	ownership	NOUN
cjfa-49836	354	2	structure	structure	NOUN
cjfa-49836	354	3	and	and	CCONJ
cjfa-49836	354	4	earnings	earning	NOUN
cjfa-49836	354	5	managemet	managemet	NOUN
cjfa-49836	354	6	.	.	PUNCT
cjfa-49836	355	1	evidence	evidence	NOUN
cjfa-49836	355	2	from	from	ADP
cjfa-49836	355	3	listed	list	VERB
cjfa-49836	355	4	non	non	ADJ
cjfa-49836	355	5	-	-	ADJ
cjfa-49836	355	6	financial	financial	ADJ
cjfa-49836	355	7	companies	company	NOUN
cjfa-49836	355	8	in	in	ADP
cjfa-49836	355	9	kenya	kenya	PROPN
cjfa-49836	355	10	.	.	PUNCT
cjfa-49836	356	1	unpublished	unpublished	PROPN
cjfa-49836	356	2	msc	msc	PROPN
cjfa-49836	356	3	.	.	PUNCT
cjfa-49836	357	1	thesis	thesis	NOUN
cjfa-49836	357	2	,	,	PUNCT
cjfa-49836	357	3	school	school	NOUN
cjfa-49836	357	4	of	of	ADP
cjfa-49836	357	5	business	business	NOUN
cjfa-49836	357	6	,	,	PUNCT
cjfa-49836	357	7	university	university	PROPN
cjfa-49836	357	8	of	of	ADP
cjfa-49836	357	9	nairobi	nairobi	PROPN
cjfa-49836	357	10	.	.	PUNCT
cjfa-49836	358	1	shittu	shittu	PROPN
cjfa-49836	358	2	,	,	PUNCT
cjfa-49836	358	3	s.	s.	PROPN
cjfa-49836	358	4	a.	a.	PROPN
cjfa-49836	358	5	,	,	PUNCT
cjfa-49836	358	6	onifade	onifade	PROPN
cjfa-49836	358	7	,	,	PUNCT
cjfa-49836	358	8	h.o	h.o	PROPN
cjfa-49836	358	9	.	.	PROPN
cjfa-49836	358	10	,	,	PUNCT
cjfa-49836	358	11	ajibola	ajibola	PROPN
cjfa-49836	358	12	,	,	PUNCT
cjfa-49836	358	13	k.t	k.t	PROPN
cjfa-49836	358	14	.	.	PROPN
cjfa-49836	358	15	,	,	PUNCT
cjfa-49836	358	16	&	&	CCONJ
cjfa-49836	358	17	aminu	aminu	PROPN
cjfa-49836	358	18	,	,	PUNCT
cjfa-49836	358	19	s.o	s.o	PROPN
cjfa-49836	358	20	.	.	PROPN
cjfa-49836	358	21	(	(	PUNCT
cjfa-49836	358	22	2023	2023	NUM
cjfa-49836	358	23	)	)	PUNCT
cjfa-49836	358	24	.	.	PUNCT
cjfa-49836	359	1	accrual	accrual	ADJ
cjfa-49836	359	2	and	and	CCONJ
cjfa-49836	359	3	real	real	ADJ
cjfa-49836	359	4	earnings	earning	NOUN
cjfa-49836	359	5	management	management	NOUN
cjfa-49836	359	6	:	:	PUNCT
cjfa-49836	359	7	firm	firm	ADJ
cjfa-49836	359	8	value	value	NOUN
cjfa-49836	359	9	analysis	analysis	NOUN
cjfa-49836	359	10	.	.	PUNCT
cjfa-49836	360	1	acta	acta	PROPN
cjfa-49836	360	2	universitatis	universitatis	PROPN
cjfa-49836	360	3	bohemiae	bohemiae	NOUN
cjfa-49836	360	4	meridionalis	meridionali	NOUN
cjfa-49836	360	5	,	,	PUNCT
cjfa-49836	360	6	26(2	26(2	NUM
cjfa-49836	360	7	)	)	PUNCT
cjfa-49836	360	8	.	.	PUNCT
cjfa-49836	361	1	https://doi.org/10.32725/acta.2023.009	https://doi.org/10.32725/acta.2023.009	PROPN
cjfa-49836	361	2	.	.	PUNCT
cjfa-49836	362	1	shittu	shittu	PROPN
cjfa-49836	362	2	,	,	PUNCT
cjfa-49836	362	3	s.a	s.a	PROPN
cjfa-49836	362	4	.	.	PROPN
cjfa-49836	362	5	,	,	PUNCT
cjfa-49836	362	6	oyedeji	oyedeji	PROPN
cjfa-49836	362	7	,	,	PUNCT
cjfa-49836	362	8	r.o	r.o	PROPN
cjfa-49836	362	9	.	.	PROPN
cjfa-49836	362	10	,	,	PUNCT
cjfa-49836	362	11	&	&	CCONJ
cjfa-49836	362	12	onifade	onifade	PROPN
cjfa-49836	362	13	,	,	PUNCT
cjfa-49836	362	14	h.o	h.o	PROPN
cjfa-49836	362	15	.	.	PROPN
cjfa-49836	362	16	(	(	PUNCT
cjfa-49836	362	17	2022	2022	NUM
cjfa-49836	362	18	)	)	PUNCT
cjfa-49836	362	19	.	.	PUNCT
cjfa-49836	363	1	ownership	ownership	NOUN
cjfa-49836	363	2	structure	structure	NOUN
cjfa-49836	363	3	and	and	CCONJ
cjfa-49836	363	4	earnings	earning	NOUN
cjfa-49836	363	5	management	management	NOUN
cjfa-49836	363	6	among	among	ADP
cjfa-49836	363	7	non	non	ADJ
cjfa-49836	363	8	-	-	ADJ
cjfa-49836	363	9	financial	financial	ADJ
cjfa-49836	363	10	listed	list	VERB
cjfa-49836	363	11	firms	firm	NOUN
cjfa-49836	363	12	in	in	ADP
cjfa-49836	363	13	nigeria	nigeria	PROPN
cjfa-49836	363	14	.	.	PUNCT
cjfa-49836	364	1	jabuinternational	jabuinternational	ADJ
cjfa-49836	364	2	journal	journal	PROPN
cjfa-49836	364	3	of	of	ADP
cjfa-49836	364	4	social	social	ADJ
cjfa-49836	364	5	and	and	CCONJ
cjfa-49836	364	6	management	management	NOUN
cjfa-49836	364	7	sciences	science	NOUN
cjfa-49836	364	8	,	,	PUNCT
cjfa-49836	364	9	8(2	8(2	NUM
cjfa-49836	364	10	)	)	PUNCT
cjfa-49836	364	11	,	,	PUNCT
cjfa-49836	364	12	221–231	221–231	NUM
cjfa-49836	364	13	.	.	PUNCT
cjfa-49836	365	1	shittu	shittu	PROPN
cjfa-49836	365	2	,	,	PUNCT
cjfa-49836	365	3	s.a	s.a	PROPN
cjfa-49836	365	4	.	.	PROPN
cjfa-49836	365	5	,	,	PUNCT
cjfa-49836	365	6	&	&	CCONJ
cjfa-49836	365	7	alagbe	alagbe	PROPN
cjfa-49836	365	8	,	,	PUNCT
cjfa-49836	365	9	e.a	e.a	PROPN
cjfa-49836	365	10	.	.	PROPN
cjfa-49836	365	11	(	(	PUNCT
cjfa-49836	365	12	2023	2023	NUM
cjfa-49836	365	13	)	)	PUNCT
cjfa-49836	365	14	.	.	PUNCT
cjfa-49836	366	1	nexus	nexus	NOUN
cjfa-49836	366	2	between	between	ADP
cjfa-49836	366	3	tax	tax	NOUN
cjfa-49836	366	4	sheltering	sheltering	NOUN
cjfa-49836	366	5	and	and	CCONJ
cjfa-49836	366	6	earnings	earning	NOUN
cjfa-49836	366	7	management	management	NOUN
cjfa-49836	366	8	of	of	ADP
cjfa-49836	366	9	listed	list	VERB
cjfa-49836	366	10	non	non	ADJ
cjfa-49836	366	11	-	-	ADJ
cjfa-49836	366	12	financial	financial	ADJ
cjfa-49836	366	13	firms	firm	NOUN
cjfa-49836	366	14	in	in	ADP
cjfa-49836	366	15	nigeria	nigeria	PROPN
cjfa-49836	366	16	.	.	PUNCT
cjfa-49836	367	1	mpri	mpri	NOUN
cjfa-49836	367	2	-	-	PUNCT
cjfa-49836	367	3	jfrpd	jfrpd	NOUN
cjfa-49836	367	4	,	,	PUNCT
cjfa-49836	367	5	international	international	ADJ
cjfa-49836	367	6	journal	journal	NOUN
cjfa-49836	367	7	of	of	ADP
cjfa-49836	367	8	financial	financial	ADJ
cjfa-49836	367	9	research	research	NOUN
cjfa-49836	367	10	and	and	CCONJ
cjfa-49836	367	11	business	business	NOUN
cjfa-49836	367	12	development	development	NOUN
cjfa-49836	367	13	,	,	PUNCT
cjfa-49836	367	14	2(1	2(1	NUM
cjfa-49836	367	15	)	)	PUNCT
cjfa-49836	367	16	,	,	PUNCT
cjfa-49836	368	1	249–258	249–258	NUM
cjfa-49836	368	2	.	.	PUNCT
cjfa-49836	369	1	shittu	shittu	PROPN
cjfa-49836	369	2	,	,	PUNCT
cjfa-49836	369	3	s.a	s.a	PROPN
cjfa-49836	369	4	.	.	PROPN
cjfa-49836	369	5	,	,	PUNCT
cjfa-49836	369	6	&	&	CCONJ
cjfa-49836	369	7	amao	amao	PROPN
cjfa-49836	369	8	,	,	PUNCT
cjfa-49836	369	9	b.w	b.w	PROPN
cjfa-49836	369	10	.	.	PROPN
cjfa-49836	369	11	(	(	PUNCT
cjfa-49836	369	12	2022	2022	NUM
cjfa-49836	369	13	)	)	PUNCT
cjfa-49836	369	14	.	.	PUNCT
cjfa-49836	370	1	firm	firm	ADJ
cjfa-49836	370	2	attributes	attribute	NOUN
cjfa-49836	370	3	and	and	CCONJ
cjfa-49836	370	4	real	real	ADJ
cjfa-49836	370	5	earnings	earning	NOUN
cjfa-49836	370	6	management	management	NOUN
cjfa-49836	370	7	in	in	ADP
cjfa-49836	370	8	nigeria	nigeria	PROPN
cjfa-49836	370	9	.	.	PUNCT
cjfa-49836	371	1	fuoye	fuoye	PROPN
cjfa-49836	371	2	journal	journal	PROPN
cjfa-49836	371	3	of	of	ADP
cjfa-49836	371	4	accounting	accounting	NOUN
cjfa-49836	371	5	and	and	CCONJ
cjfa-49836	371	6	management	management	NOUN
cjfa-49836	371	7	,	,	PUNCT
cjfa-49836	371	8	5(1	5(1	NUM
cjfa-49836	371	9	)	)	PUNCT
cjfa-49836	371	10	,	,	PUNCT
cjfa-49836	371	11	165–179	165–179	NUM
cjfa-49836	371	12	.	.	PUNCT
cjfa-49836	372	1	shittu	shittu	PROPN
cjfa-49836	372	2	,	,	PUNCT
cjfa-49836	372	3	s.a	s.a	PROPN
cjfa-49836	372	4	.	.	PROPN
cjfa-49836	372	5	,	,	PUNCT
cjfa-49836	372	6	&	&	CCONJ
cjfa-49836	372	7	onifade	onifade	PROPN
cjfa-49836	372	8	,	,	PUNCT
cjfa-49836	372	9	h.o	h.o	PROPN
cjfa-49836	372	10	.	.	PROPN
cjfa-49836	372	11	(	(	PUNCT
cjfa-49836	372	12	2023	2023	NUM
cjfa-49836	372	13	)	)	PUNCT
cjfa-49836	372	14	.	.	PUNCT
cjfa-49836	373	1	capital	capital	NOUN
cjfa-49836	373	2	structure	structure	NOUN
cjfa-49836	373	3	and	and	CCONJ
cjfa-49836	373	4	earnings	earning	NOUN
cjfa-49836	373	5	management	management	NOUN
cjfa-49836	373	6	practices	practice	NOUN
cjfa-49836	373	7	:	:	PUNCT
cjfa-49836	373	8	empirical	empirical	ADJ
cjfa-49836	373	9	analysis	analysis	NOUN
cjfa-49836	373	10	in	in	ADP
cjfa-49836	373	11	sub	sub	ADJ
cjfa-49836	373	12	-	-	ADJ
cjfa-49836	373	13	sahara	sahara	ADJ
cjfa-49836	373	14	africa	africa	PROPN
cjfa-49836	373	15	.	.	PUNCT
cjfa-49836	374	1	journal	journal	PROPN
cjfa-49836	374	2	of	of	ADP
cjfa-49836	374	3	finance	finance	NOUN
cjfa-49836	374	4	and	and	CCONJ
cjfa-49836	374	5	accounting	accounting	NOUN
cjfa-49836	374	6	,	,	PUNCT
cjfa-49836	374	7	11(5	11(5	NUM
cjfa-49836	374	8	)	)	PUNCT
cjfa-49836	374	9	,	,	PUNCT
cjfa-49836	374	10	155–163	155–163	NUM
cjfa-49836	374	11	.	.	PUNCT
cjfa-49836	375	1	https://doi.org/10.11648/j.jfa.20231105.12	https://doi.org/10.11648/j.jfa.20231105.12	NOUN
cjfa-49836	375	2	.	.	PUNCT
cjfa-49836	375	3	tax	tax	NOUN
cjfa-49836	375	4	planning	planning	NOUN
cjfa-49836	375	5	,	,	PUNCT
cjfa-49836	375	6	corporate	corporate	ADJ
cjfa-49836	375	7	tax	tax	NOUN
cjfa-49836	375	8	avoidance	avoidance	NOUN
cjfa-49836	375	9	…	…	SYM
cjfa-49836	375	10	107107	107107	NUM
cjfa-49836	375	11	shittu	shittu	PROPN
cjfa-49836	375	12	,	,	PUNCT
cjfa-49836	375	13	s.a	s.a	PROPN
cjfa-49836	375	14	.	.	PROPN
cjfa-49836	375	15	,	,	PUNCT
cjfa-49836	375	16	alagbe	alagbe	PROPN
cjfa-49836	375	17	,	,	PUNCT
cjfa-49836	375	18	e.a	e.a	PROPN
cjfa-49836	375	19	.	.	PROPN
cjfa-49836	375	20	,	,	PUNCT
cjfa-49836	375	21	oke	oke	PROPN
cjfa-49836	375	22	,	,	PUNCT
cjfa-49836	375	23	a.a	a.a	PROPN
cjfa-49836	375	24	.	.	PROPN
cjfa-49836	375	25	,	,	PUNCT
cjfa-49836	375	26	&	&	CCONJ
cjfa-49836	375	27	fadipe	fadipe	PROPN
cjfa-49836	375	28	,	,	PUNCT
cjfa-49836	375	29	o.	o.	PROPN
cjfa-49836	375	30	(	(	PUNCT
cjfa-49836	375	31	2023	2023	NUM
cjfa-49836	375	32	)	)	PUNCT
cjfa-49836	375	33	.	.	PUNCT
cjfa-49836	376	1	earnings	earning	NOUN
cjfa-49836	376	2	management	management	NOUN
cjfa-49836	376	3	and	and	CCONJ
cjfa-49836	376	4	performance	performance	NOUN
cjfa-49836	376	5	of	of	ADP
cjfa-49836	376	6	non	non	ADJ
cjfa-49836	376	7	-	-	ADJ
cjfa-49836	376	8	financial	financial	ADJ
cjfa-49836	376	9	listed	list	VERB
cjfa-49836	376	10	firms	firm	NOUN
cjfa-49836	376	11	in	in	ADP
cjfa-49836	376	12	nigeria	nigeria	PROPN
cjfa-49836	376	13	.	.	PUNCT
cjfa-49836	377	1	acta	acta	PROPN
cjfa-49836	377	2	universitatis	universitatis	PROPN
cjfa-49836	377	3	bohemiae	bohemiae	NOUN
cjfa-49836	377	4	meridionalis	meridionali	NOUN
cjfa-49836	377	5	,	,	PUNCT
cjfa-49836	377	6	26(2	26(2	NUM
cjfa-49836	377	7	)	)	PUNCT
cjfa-49836	377	8	.	.	PUNCT
cjfa-49836	378	1	https://doi.org/10.32725/acta.2023.008	https://doi.org/10.32725/acta.2023.008	NOUN
cjfa-49836	378	2	.	.	PUNCT
cjfa-49836	379	1	shittu	shittu	PROPN
cjfa-49836	379	2	,	,	PUNCT
cjfa-49836	379	3	s.a	s.a	PROPN
cjfa-49836	379	4	.	.	PROPN
cjfa-49836	379	5	,	,	PUNCT
cjfa-49836	379	6	onifade	onifade	PROPN
cjfa-49836	379	7	,	,	PUNCT
cjfa-49836	379	8	h.o	h.o	PROPN
cjfa-49836	379	9	.	.	PROPN
cjfa-49836	379	10	,	,	PUNCT
cjfa-49836	379	11	aminu	aminu	PROPN
cjfa-49836	379	12	,	,	PUNCT
cjfa-49836	379	13	s.o	s.o	PROPN
cjfa-49836	379	14	.	.	PROPN
cjfa-49836	379	15	,	,	PUNCT
cjfa-49836	379	16	&	&	CCONJ
cjfa-49836	379	17	ajibola	ajibola	PROPN
cjfa-49836	379	18	,	,	PUNCT
cjfa-49836	379	19	k.t	k.t	PROPN
cjfa-49836	379	20	.	.	PROPN
cjfa-49836	379	21	(	(	PUNCT
cjfa-49836	379	22	2023	2023	NUM
cjfa-49836	379	23	)	)	PUNCT
cjfa-49836	379	24	.	.	PUNCT
cjfa-49836	380	1	real	real	ADJ
cjfa-49836	380	2	earnings	earning	NOUN
cjfa-49836	380	3	management	management	NOUN
cjfa-49836	380	4	and	and	CCONJ
cjfa-49836	380	5	firm	firm	ADJ
cjfa-49836	380	6	value	value	NOUN
cjfa-49836	380	7	,	,	PUNCT
cjfa-49836	380	8	nigeria	nigeria	PROPN
cjfa-49836	380	9	.	.	PUNCT
cjfa-49836	381	1	8th	8th	ADJ
cjfa-49836	381	2	academic	academic	ADJ
cjfa-49836	381	3	conference	conference	NOUN
cjfa-49836	381	4	on	on	ADP
cjfa-49836	381	5	accounting	accounting	NOUN
cjfa-49836	381	6	and	and	CCONJ
cjfa-49836	381	7	finance	finance	NOUN
cjfa-49836	381	8	(	(	PUNCT
cjfa-49836	381	9	acaf	acaf	NOUN
cjfa-49836	381	10	)	)	PUNCT
cjfa-49836	381	11	of	of	ADP
cjfa-49836	381	12	the	the	DET
cjfa-49836	381	13	institute	institute	PROPN
cjfa-49836	381	14	of	of	ADP
cjfa-49836	381	15	chartered	charter	VERB
cjfa-49836	381	16	accountants	accountant	NOUN
cjfa-49836	381	17	of	of	ADP
cjfa-49836	381	18	nigeria	nigeria	PROPN
cjfa-49836	381	19	(	(	PUNCT
cjfa-49836	381	20	ican	ican	PROPN
cjfa-49836	381	21	)	)	PUNCT
cjfa-49836	381	22	.	.	PUNCT
cjfa-49836	382	1	sumomba	sumomba	PROPN
cjfa-49836	382	2	,	,	PUNCT
cjfa-49836	382	3	c.r	c.r	PROPN
cjfa-49836	382	4	.	.	PROPN
cjfa-49836	382	5	,	,	PUNCT
cjfa-49836	382	6	&	&	CCONJ
cjfa-49836	382	7	hutomo	hutomo	PROPN
cjfa-49836	382	8	,	,	PUNCT
cjfa-49836	382	9	y.s	y.s	PROPN
cjfa-49836	382	10	.	.	PROPN
cjfa-49836	382	11	(	(	PUNCT
cjfa-49836	382	12	2012	2012	NUM
cjfa-49836	382	13	)	)	PUNCT
cjfa-49836	382	14	.	.	PUNCT
cjfa-49836	383	1	pengaruh	pengaruh	NOUN
cjfa-49836	383	2	beban	beban	PROPN
cjfa-49836	383	3	pajak	pajak	ADV
cjfa-49836	383	4	tangguhandan	tangguhandan	PROPN
cjfa-49836	383	5	perencanaan	perencanaan	PROPN
cjfa-49836	383	6	pajak	pajak	PROPN
cjfa-49836	383	7	terhadap	terhadap	PROPN
cjfa-49836	383	8	manajemen	manajeman	NOUN
cjfa-49836	383	9	laba	laba	PROPN
cjfa-49836	383	10	.	.	PUNCT
cjfa-49836	384	1	kinerja	kinerja	PROPN
cjfa-49836	384	2	,	,	PUNCT
cjfa-49836	384	3	16(2	16(2	NUM
cjfa-49836	384	4	)	)	PUNCT
cjfa-49836	384	5	.	.	PUNCT
cjfa-49836	385	1	sundvik	sundvik	PROPN
cjfa-49836	385	2	,	,	PUNCT
cjfa-49836	385	3	d.	d.	PROPN
cjfa-49836	385	4	(	(	PUNCT
cjfa-49836	385	5	2017	2017	NUM
cjfa-49836	385	6	)	)	PUNCT
cjfa-49836	385	7	.	.	PUNCT
cjfa-49836	386	1	book	book	NOUN
cjfa-49836	386	2	-	-	PUNCT
cjfa-49836	386	3	tax	tax	NOUN
cjfa-49836	386	4	conformity	conformity	NOUN
cjfa-49836	386	5	and	and	CCONJ
cjfa-49836	386	6	earnings	earning	NOUN
cjfa-49836	386	7	management	management	NOUN
cjfa-49836	386	8	in	in	ADP
cjfa-49836	386	9	response	response	NOUN
cjfa-49836	386	10	to	to	ADP
cjfa-49836	386	11	tax	tax	NOUN
cjfa-49836	386	12	rate	rate	NOUN
cjfa-49836	386	13	cuts	cut	NOUN
cjfa-49836	386	14	.	.	PUNCT
cjfa-49836	387	1	journal	journal	NOUN
cjfa-49836	387	2	of	of	ADP
cjfa-49836	387	3	international	international	ADJ
cjfa-49836	387	4	accounting	accounting	NOUN
cjfa-49836	387	5	,	,	PUNCT
cjfa-49836	387	6	auditing	auditing	NOUN
cjfa-49836	387	7	and	and	CCONJ
cjfa-49836	387	8	taxation	taxation	NOUN
cjfa-49836	387	9	,	,	PUNCT
cjfa-49836	387	10	28	28	NUM
cjfa-49836	387	11	,	,	PUNCT
cjfa-49836	387	12	31–42	31–42	PROPN
cjfa-49836	387	13	.	.	PUNCT
cjfa-49836	387	14	tang	tang	PROPN
cjfa-49836	387	15	,	,	PUNCT
cjfa-49836	387	16	t.	t.	PROPN
cjfa-49836	387	17	,	,	PUNCT
cjfa-49836	387	18	mo	mo	PROPN
cjfa-49836	387	19	,	,	PUNCT
cjfa-49836	387	20	p.l.l	p.l.l	NOUN
cjfa-49836	387	21	,	,	PUNCT
cjfa-49836	387	22	&	&	CCONJ
cjfa-49836	387	23	chan	chan	PROPN
cjfa-49836	387	24	,	,	PUNCT
cjfa-49836	387	25	k.h	k.h	PROPN
cjfa-49836	387	26	.	.	PUNCT
cjfa-49836	387	27	(	(	PUNCT
cjfa-49836	387	28	2017	2017	NUM
cjfa-49836	387	29	)	)	PUNCT
cjfa-49836	387	30	.	.	PUNCT
cjfa-49836	388	1	tax	tax	NOUN
cjfa-49836	388	2	collector	collector	NOUN
cjfa-49836	388	3	or	or	CCONJ
cjfa-49836	388	4	tax	tax	NOUN
cjfa-49836	388	5	avoider	avoider	NOUN
cjfa-49836	388	6	?	?	PUNCT
cjfa-49836	389	1	an	an	DET
cjfa-49836	389	2	investigation	investigation	NOUN
cjfa-49836	389	3	of	of	ADP
cjfa-49836	389	4	intergovernmental	intergovernmental	ADJ
cjfa-49836	389	5	agency	agency	NOUN
cjfa-49836	389	6	conflicts	conflict	NOUN
cjfa-49836	389	7	.	.	PUNCT
cjfa-49836	390	1	the	the	DET
cjfa-49836	390	2	accounting	accounting	NOUN
cjfa-49836	390	3	review	review	NOUN
cjfa-49836	390	4	,	,	PUNCT
cjfa-49836	390	5	92(2	92(2	NUM
cjfa-49836	390	6	)	)	PUNCT
cjfa-49836	390	7	,	,	PUNCT
cjfa-49836	390	8	247–270	247–270	NUM
cjfa-49836	390	9	.	.	PUNCT
cjfa-49836	391	1	https://doi.org/10.2308/accr-1526	https://doi.org/10.2308/accr-1526	NOUN
cjfa-49836	391	2	.	.	PUNCT
cjfa-49836	392	1	tanko	tanko	PROPN
cjfa-49836	392	2	,	,	PUNCT
cjfa-49836	392	3	u.m	u.m	PROPN
cjfa-49836	392	4	.	.	PROPN
cjfa-49836	392	5	(	(	PUNCT
cjfa-49836	392	6	2023	2023	NUM
cjfa-49836	392	7	)	)	PUNCT
cjfa-49836	392	8	.	.	PUNCT
cjfa-49836	393	1	financial	financial	ADJ
cjfa-49836	393	2	attributes	attribute	NOUN
cjfa-49836	393	3	and	and	CCONJ
cjfa-49836	393	4	corporate	corporate	ADJ
cjfa-49836	393	5	tax	tax	NOUN
cjfa-49836	393	6	planning	planning	NOUN
cjfa-49836	393	7	of	of	ADP
cjfa-49836	393	8	listed	list	VERB
cjfa-49836	393	9	manufacturing	manufacturing	NOUN
cjfa-49836	393	10	firms	firm	NOUN
cjfa-49836	393	11	in	in	ADP
cjfa-49836	393	12	nigeria	nigeria	PROPN
cjfa-49836	393	13	:	:	PUNCT
cjfa-49836	393	14	moderating	moderate	VERB
cjfa-49836	393	15	role	role	NOUN
cjfa-49836	393	16	of	of	ADP
cjfa-49836	393	17	real	real	ADJ
cjfa-49836	393	18	earnings	earning	NOUN
cjfa-49836	393	19	management	management	NOUN
cjfa-49836	393	20	.	.	PUNCT
cjfa-49836	394	1	journal	journal	NOUN
cjfa-49836	394	2	of	of	ADP
cjfa-49836	394	3	financial	financial	ADJ
cjfa-49836	394	4	reporting	reporting	NOUN
cjfa-49836	394	5	and	and	CCONJ
cjfa-49836	394	6	accounting	accounting	NOUN
cjfa-49836	394	7	,	,	PUNCT
cjfa-49836	394	8	vol	vol	NOUN
cjfa-49836	394	9	.	.	PUNCT
cjfa-49836	395	1	ahead	ahead	ADV
cjfa-49836	395	2	-	-	PUNCT
cjfa-49836	395	3	of	of	ADP
cjfa-49836	395	4	-	-	PUNCT
cjfa-49836	395	5	print	print	NOUN
cjfa-49836	395	6	no	no	NOUN
cjfa-49836	395	7	.	.	PUNCT
cjfa-49836	396	1	ahead	ahead	ADV
cjfa-49836	396	2	-	-	PUNCT
cjfa-49836	396	3	of	of	ADP
cjfa-49836	396	4	-	-	PUNCT
cjfa-49836	396	5	print	print	NOUN
cjfa-49836	396	6	.	.	PUNCT
cjfa-49836	397	1	https://	https://	PROPN
cjfa-49836	397	2	doi.org/10.1108/jfra-05-2022-0198	doi.org/10.1108/jfra-05-2022-0198	PROPN
cjfa-49836	397	3	.	.	PUNCT
cjfa-49836	398	1	uwuigbe	uwuigbe	PROPN
cjfa-49836	398	2	,	,	PUNCT
cjfa-49836	398	3	u.	u.	PROPN
cjfa-49836	398	4	,	,	PUNCT
cjfa-49836	398	5	okoye	okoye	PROPN
cjfa-49836	398	6	,	,	PUNCT
cjfa-49836	398	7	l.u	l.u	PROPN
cjfa-49836	398	8	.	.	PROPN
cjfa-49836	398	9	,	,	PUNCT
cjfa-49836	398	10	&	&	CCONJ
cjfa-49836	398	11	nwobu	nwobu	PROPN
cjfa-49836	398	12	,	,	PUNCT
cjfa-49836	398	13	o.	o.	NOUN
cjfa-49836	398	14	(	(	PUNCT
cjfa-49836	398	15	2017	2017	NUM
cjfa-49836	398	16	)	)	PUNCT
cjfa-49836	398	17	.	.	PUNCT
cjfa-49836	399	1	corporate	corporate	ADJ
cjfa-49836	399	2	tax	tax	NOUN
cjfa-49836	399	3	avoidance	avoidance	NOUN
cjfa-49836	399	4	and	and	CCONJ
cjfa-49836	399	5	earnings	earning	NOUN
cjfa-49836	399	6	management	management	NOUN
cjfa-49836	399	7	:	:	PUNCT
cjfa-49836	399	8	evidence	evidence	NOUN
cjfa-49836	399	9	from	from	ADP
cjfa-49836	399	10	nigeria	nigeria	PROPN
cjfa-49836	399	11	.	.	PUNCT
cjfa-49836	400	1	journal	journal	PROPN
cjfa-49836	400	2	of	of	ADP
cjfa-49836	400	3	accounting	accounting	NOUN
cjfa-49836	400	4	and	and	CCONJ
cjfa-49836	400	5	taxation	taxation	NOUN
cjfa-49836	400	6	,	,	PUNCT
cjfa-49836	400	7	9(4	9(4	NUM
cjfa-49836	400	8	)	)	PUNCT
cjfa-49836	400	9	,	,	PUNCT
cjfa-49836	400	10	34–42	34–42	NUM
cjfa-49836	400	11	.	.	PUNCT
cjfa-49836	400	12	vagner	vagner	PROPN
cjfa-49836	400	13	,	,	PUNCT
cjfa-49836	400	14	l.	l.	PROPN
cjfa-49836	400	15	,	,	PUNCT
cjfa-49836	400	16	valaskova	valaskova	NOUN
cjfa-49836	400	17	,	,	PUNCT
cjfa-49836	400	18	k.	k.	PROPN
cjfa-49836	400	19	,	,	PUNCT
cjfa-49836	400	20	durana	durana	PROPN
cjfa-49836	400	21	,	,	PUNCT
cjfa-49836	400	22	p.	p.	NOUN
cjfa-49836	400	23	,	,	PUNCT
cjfa-49836	400	24	&	&	CCONJ
cjfa-49836	400	25	lazaroiu	lazaroiu	PROPN
cjfa-49836	400	26	,	,	PUNCT
cjfa-49836	400	27	g.	g.	PROPN
cjfa-49836	400	28	(	(	PUNCT
cjfa-49836	400	29	2021	2021	NUM
cjfa-49836	400	30	)	)	PUNCT
cjfa-49836	400	31	.	.	PUNCT
cjfa-49836	401	1	earnings	earning	NOUN
cjfa-49836	401	2	management	management	NOUN
cjfa-49836	401	3	:	:	PUNCT
cjfa-49836	401	4	a	a	DET
cjfa-49836	401	5	bibliometric	bibliometric	ADJ
cjfa-49836	401	6	analysis	analysis	NOUN
cjfa-49836	401	7	.	.	PUNCT
cjfa-49836	402	1	economics	economic	NOUN
cjfa-49836	402	2	and	and	CCONJ
cjfa-49836	402	3	sociology	sociology	NOUN
cjfa-49836	402	4	,	,	PUNCT
cjfa-49836	402	5	14(1	14(1	NUM
cjfa-49836	402	6	)	)	PUNCT
cjfa-49836	402	7	,	,	PUNCT
cjfa-49836	402	8	249–262	249–262	NUM
cjfa-49836	402	9	.	.	PUNCT
cjfa-49836	403	1	https://doi	https://doi	PROPN
cjfa-49836	403	2	.	.	PUNCT
cjfa-49836	403	3	org/10.14254/2071	org/10.14254/2071	PROPN
cjfa-49836	403	4	-	-	PUNCT
cjfa-49836	403	5	789x.2021/14	789x.2021/14	PROPN
cjfa-49836	403	6	-	-	PUNCT
cjfa-49836	403	7	1/16	1/16	NUM
cjfa-49836	403	8	.	.	PUNCT
cjfa-49836	404	1	watts	watts	PROPN
cjfa-49836	404	2	,	,	PUNCT
cjfa-49836	404	3	r.	r.	PROPN
cjfa-49836	404	4	,	,	PUNCT
cjfa-49836	404	5	&	&	CCONJ
cjfa-49836	404	6	zimmerman	zimmerman	PROPN
cjfa-49836	404	7	,	,	PUNCT
cjfa-49836	404	8	j.	j.	PROPN
cjfa-49836	404	9	(	(	PUNCT
cjfa-49836	404	10	1986	1986	NUM
cjfa-49836	404	11	)	)	PUNCT
cjfa-49836	404	12	.	.	PUNCT
cjfa-49836	405	1	positive	positive	ADJ
cjfa-49836	405	2	accounting	accounting	NOUN
cjfa-49836	405	3	theory	theory	NOUN
cjfa-49836	405	4	,	,	PUNCT
cjfa-49836	405	5	englewood	englewood	PROPN
cjfa-49836	405	6	cliffs	cliffs	PROPN
cjfa-49836	405	7	,	,	PUNCT
cjfa-49836	405	8	new	new	PROPN
cjfa-49836	405	9	jersey	jersey	PROPN
cjfa-49836	405	10	1986	1986	NUM
cjfa-49836	405	11	.	.	PUNCT
cjfa-49836	406	1	agency	agency	NOUN
cjfa-49836	406	2	problems	problem	NOUN
cjfa-49836	406	3	,	,	PUNCT
cjfa-49836	406	4	auditing	auditing	NOUN
cjfa-49836	406	5	,	,	PUNCT
cjfa-49836	406	6	and	and	CCONJ
cjfa-49836	406	7	the	the	DET
cjfa-49836	406	8	theory	theory	NOUN
cjfa-49836	406	9	of	of	ADP
cjfa-49836	406	10	the	the	DET
cjfa-49836	406	11	firm	firm	NOUN
cjfa-49836	406	12	:	:	PUNCT
cjfa-49836	406	13	some	some	DET
cjfa-49836	406	14	evidence	evidence	NOUN
cjfa-49836	406	15	,	,	PUNCT
cjfa-49836	406	16	journal	journal	NOUN
cjfa-49836	406	17	of	of	ADP
cjfa-49836	406	18	law	law	NOUN
cjfa-49836	406	19	and	and	CCONJ
cjfa-49836	406	20	economics	economic	NOUN
cjfa-49836	406	21	,	,	PUNCT
cjfa-49836	406	22	26	26	NUM
cjfa-49836	406	23	,	,	PUNCT
cjfa-49836	406	24	613–634	613–634	NUM
cjfa-49836	406	25	.	.	PUNCT
cjfa-49836	407	1	wibowo	wibowo	PROPN
cjfa-49836	407	2	,	,	PUNCT
cjfa-49836	407	3	d.p	d.p	PROPN
cjfa-49836	407	4	.	.	PROPN
cjfa-49836	407	5	,	,	PUNCT
cjfa-49836	407	6	widyastuti	widyastuti	PROPN
cjfa-49836	407	7	,	,	PUNCT
cjfa-49836	407	8	s.	s.	PROPN
cjfa-49836	407	9	,	,	PUNCT
cjfa-49836	407	10	murtanto	murtanto	PROPN
cjfa-49836	407	11	,	,	PUNCT
cjfa-49836	407	12	m.	m.	NOUN
cjfa-49836	407	13	,	,	PUNCT
cjfa-49836	407	14	&	&	CCONJ
cjfa-49836	407	15	faisal	faisal	PROPN
cjfa-49836	407	16	,	,	PUNCT
cjfa-49836	407	17	a.r	a.r	PROPN
cjfa-49836	407	18	.	.	PROPN
cjfa-49836	407	19	(	(	PUNCT
cjfa-49836	407	20	2022	2022	NUM
cjfa-49836	407	21	)	)	PUNCT
cjfa-49836	407	22	.	.	PUNCT
cjfa-49836	408	1	the	the	DET
cjfa-49836	408	2	effect	effect	NOUN
cjfa-49836	408	3	of	of	ADP
cjfa-49836	408	4	taxplanning	taxplanne	VERB
cjfa-49836	408	5	,	,	PUNCT
cjfa-49836	408	6	tax	tax	NOUN
cjfa-49836	408	7	avoidance	avoidance	NOUN
cjfa-49836	408	8	and	and	CCONJ
cjfa-49836	408	9	profitability	profitability	NOUN
cjfa-49836	408	10	on	on	ADP
cjfa-49836	408	11	company	company	NOUN
cjfa-49836	408	12	value	value	NOUN
cjfa-49836	408	13	with	with	ADP
cjfa-49836	408	14	financial	financial	ADJ
cjfa-49836	408	15	performance	performance	NOUN
cjfa-49836	408	16	asintervening	asintervening	NOUN
cjfa-49836	408	17	variables	variable	NOUN
cjfa-49836	408	18	.	.	PUNCT
cjfa-49836	409	1	budapest	budapest	PROPN
cjfa-49836	409	2	international	international	ADJ
cjfa-49836	409	3	research	research	PROPN
cjfa-49836	409	4	and	and	CCONJ
cjfa-49836	409	5	critics	critic	NOUN
cjfa-49836	409	6	institute	institute	PROPN
cjfa-49836	409	7	-	-	PUNCT
cjfa-49836	409	8	journal	journal	PROPN
cjfa-49836	409	9	(	(	PUNCT
cjfa-49836	409	10	birci	birci	NOUN
cjfa-49836	409	11	-	-	PUNCT
cjfa-49836	409	12	journal	journal	NOUN
cjfa-49836	409	13	)	)	PUNCT
cjfa-49836	409	14	.	.	PUNCT
cjfa-49836	410	1	5(1	5(1	NUM
cjfa-49836	410	2	)	)	PUNCT
cjfa-49836	410	3	,	,	PUNCT
cjfa-49836	410	4	1589–1600	1589–1600	NUM
cjfa-49836	410	5	.	.	PUNCT
cjfa-49836	411	1	https://doi.org/10.33258/birci	https://doi.org/10.33258/birci	PROPN
cjfa-49836	411	2	.	.	PUNCT
cjfa-49836	412	1	v5i1.3760	v5i1.3760	PROPN
cjfa-49836	412	2	.	.	PUNCT
cjfa-49836	413	1	widiatmoko	widiatmoko	PROPN
cjfa-49836	413	2	,	,	PUNCT
cjfa-49836	413	3	j.	j.	PROPN
cjfa-49836	413	4	,	,	PUNCT
cjfa-49836	413	5	&	&	CCONJ
cjfa-49836	413	6	mayangsari	mayangsari	PROPN
cjfa-49836	413	7	,	,	PUNCT
cjfa-49836	413	8	i.	i.	PROPN
cjfa-49836	413	9	(	(	PUNCT
cjfa-49836	413	10	2016	2016	NUM
cjfa-49836	413	11	)	)	PUNCT
cjfa-49836	413	12	.	.	PUNCT
cjfa-49836	414	1	the	the	DET
cjfa-49836	414	2	impact	impact	NOUN
cjfa-49836	414	3	of	of	ADP
cjfa-49836	414	4	deferred	defer	VERB
cjfa-49836	414	5	tax	tax	NOUN
cjfa-49836	414	6	assets	asset	NOUN
cjfa-49836	414	7	,	,	PUNCT
cjfa-49836	414	8	discretionary	discretionary	ADJ
cjfa-49836	414	9	accrual	accrual	ADJ
cjfa-49836	414	10	,	,	PUNCT
cjfa-49836	414	11	leverage	leverage	NOUN
cjfa-49836	414	12	,	,	PUNCT
cjfa-49836	414	13	company	company	NOUN
cjfa-49836	414	14	size	size	NOUN
cjfa-49836	414	15	and	and	CCONJ
cjfa-49836	414	16	tax	tax	NOUN
cjfa-49836	414	17	planning	planning	NOUN
cjfa-49836	414	18	onearnings	onearning	NOUN
cjfa-49836	414	19	management	management	NOUN
cjfa-49836	414	20	practices	practice	NOUN
cjfa-49836	414	21	.	.	PUNCT
cjfa-49836	415	1	jdm	jdm	NOUN
cjfa-49836	415	2	(	(	PUNCT
cjfa-49836	415	3	jurnal	jurnal	ADJ
cjfa-49836	415	4	dinamika	dinamika	PROPN
cjfa-49836	415	5	manajemen	manajemen	PROPN
cjfa-49836	415	6	)	)	PUNCT
cjfa-49836	415	7	,	,	PUNCT
cjfa-49836	415	8	7(1	7(1	NUM
cjfa-49836	415	9	)	)	PUNCT
cjfa-49836	415	10	,	,	PUNCT
cjfa-49836	415	11	22–31	22–31	PROPN
cjfa-49836	415	12	.	.	PUNCT
cjfa-49836	416	1	xie	xie	PROPN
cjfa-49836	416	2	,	,	PUNCT
cjfa-49836	416	3	x.	x.	PROPN
cjfa-49836	416	4	,	,	PUNCT
cjfa-49836	416	5	chang	chang	PROPN
cjfa-49836	416	6	,	,	PUNCT
cjfa-49836	416	7	y.s	y.s	PROPN
cjfa-49836	416	8	.	.	PROPN
cjfa-49836	416	9	,	,	PUNCT
cjfa-49836	416	10	&	&	CCONJ
cjfa-49836	416	11	shiue	shiue	PROPN
cjfa-49836	416	12	,	,	PUNCT
cjfa-49836	416	13	m.	m.	NOUN
cjfa-49836	416	14	j.	j.	PROPN
cjfa-49836	416	15	(	(	PUNCT
cjfa-49836	416	16	2022	2022	NUM
cjfa-49836	416	17	)	)	PUNCT
cjfa-49836	416	18	.	.	PUNCT
cjfa-49836	417	1	corporate	corporate	ADJ
cjfa-49836	417	2	life	life	NOUN
cjfa-49836	417	3	cycle	cycle	NOUN
cjfa-49836	417	4	,	,	PUNCT
cjfa-49836	417	5	family	family	NOUN
cjfa-49836	417	6	firms	firm	NOUN
cjfa-49836	417	7	,	,	PUNCT
cjfa-49836	417	8	and	and	CCONJ
cjfa-49836	417	9	earnings	earning	NOUN
cjfa-49836	417	10	management	management	NOUN
cjfa-49836	417	11	:	:	PUNCT
cjfa-49836	417	12	evidence	evidence	NOUN
cjfa-49836	417	13	from	from	ADP
cjfa-49836	417	14	taiwan	taiwan	PROPN
cjfa-49836	417	15	.	.	PUNCT
cjfa-49836	418	1	advances	advance	NOUN
cjfa-49836	418	2	in	in	ADP
cjfa-49836	418	3	accounting	accounting	NOUN
cjfa-49836	418	4	,	,	PUNCT
cjfa-49836	418	5	56	56	NUM
cjfa-49836	418	6	,	,	PUNCT
cjfa-49836	418	7	100579	100579	NUM
cjfa-49836	418	8	.	.	PUNCT
cjfa-49836	419	1	yang	yang	PROPN
cjfa-49836	419	2	,	,	PUNCT
cjfa-49836	419	3	c.y	c.y	PROPN
cjfa-49836	419	4	.	.	PROPN
cjfa-49836	419	5	,	,	PUNCT
cjfa-49836	419	6	lai	lai	PROPN
cjfa-49836	419	7	,	,	PUNCT
cjfa-49836	419	8	h.h	h.h	PROPN
cjfa-49836	419	9	.	.	PROPN
cjfa-49836	419	10	,	,	PUNCT
cjfa-49836	419	11	&	&	CCONJ
cjfa-49836	419	12	tan	tan	PROPN
cjfa-49836	419	13	,	,	PUNCT
cjfa-49836	419	14	b.l	b.l	PROPN
cjfa-49836	419	15	.	.	PROPN
cjfa-49836	419	16	(	(	PUNCT
cjfa-49836	419	17	2008	2008	NUM
cjfa-49836	419	18	)	)	PUNCT
cjfa-49836	419	19	.	.	PUNCT
cjfa-49836	420	1	managerial	managerial	ADJ
cjfa-49836	420	2	ownership	ownership	NOUN
cjfa-49836	420	3	structure	structure	NOUN
cjfa-49836	420	4	and	and	CCONJ
cjfa-49836	420	5	earnings	earning	NOUN
cjfa-49836	420	6	management	management	NOUN
cjfa-49836	420	7	.	.	PUNCT
cjfa-49836	421	1	journal	journal	NOUN
cjfa-49836	421	2	of	of	ADP
cjfa-49836	421	3	financial	financial	ADJ
cjfa-49836	421	4	reporting	reporting	NOUN
cjfa-49836	421	5	and	and	CCONJ
cjfa-49836	421	6	accounting	accounting	NOUN
cjfa-49836	421	7	,	,	PUNCT
cjfa-49836	421	8	6(1	6(1	NUM
cjfa-49836	421	9	)	)	PUNCT
cjfa-49836	421	10	,	,	PUNCT
cjfa-49836	421	11	35–53	35–53	NOUN
cjfa-49836	421	12	.	.	PUNCT