id	sid	tid	token	lemma	pos
esutjss-264	1	1	volume	volume	NOUN
esutjss-264	1	2	10	10	NUM
esutjss-264	1	3	number	number	NOUN
esutjss-264	1	4	1	1	NUM
esutjss-264	1	5	,	,	PUNCT
esutjss-264	1	6	2025	2025	NUM
esutjss-264	1	7	faculty	faculty	NOUN
esutjss-264	1	8	of	of	ADP
esutjss-264	1	9	social	social	ADJ
esutjss-264	1	10	sciences	science	NOUN
esutjss-264	1	11	,	,	PUNCT
esutjss-264	1	12	enugu	enugu	PROPN
esutjss-264	1	13	state	state	PROPN
esutjss-264	1	14	university	university	PROPN
esutjss-264	1	15	of	of	ADP
esutjss-264	1	16	science	science	NOUN
esutjss-264	1	17	and	and	CCONJ
esutjss-264	1	18	technology	technology	NOUN
esutjss-264	1	19	editor	editor	NOUN
esutjss-264	1	20	-	-	PUNCT
esutjss-264	1	21	in	in	ADP
esutjss-264	1	22	-	-	PUNCT
esutjss-264	1	23	chief	chief	NOUN
esutjss-264	1	24	prof	prof	NOUN
esutjss-264	1	25	.	.	PUNCT
esutjss-264	2	1	nicholas	nicholas	PROPN
esutjss-264	2	2	attamah	attamah	VERB
esutjss-264	2	3	managing	manage	VERB
esutjss-264	2	4	editor	editor	NOUN
esutjss-264	2	5	prof	prof	PROPN
esutjss-264	2	6	.	.	PUNCT
esutjss-264	3	1	barnabas	barnabas	PROPN
esutjss-264	3	2	nwankwo	nwankwo	PROPN
esutjss-264	3	3	published	publish	VERB
esutjss-264	3	4	by	by	ADP
esutjss-264	3	5	enugu	enugu	PROPN
esutjss-264	3	6	state	state	PROPN
esutjss-264	3	7	university	university	PROPN
esutjss-264	3	8	of	of	ADP
esutjss-264	3	9	science	science	PROPN
esutjss-264	3	10	&	&	CCONJ
esutjss-264	3	11	technology	technology	PROPN
esutjss-264	3	12	journal	journal	NOUN
esutjss-264	3	13	of	of	ADP
esutjss-264	3	14	social	social	PROPN
esutjss-264	3	15	sciences	sciences	PROPN
esutjss-264	3	16	&	&	CCONJ
esutjss-264	3	17	humanities	humanity	NOUN
esutjss-264	3	18	127	127	NUM
esutjss-264	3	19	determinants	determinant	NOUN
esutjss-264	3	20	of	of	ADP
esutjss-264	3	21	earnings	earning	NOUN
esutjss-264	3	22	management	management	NOUN
esutjss-264	3	23	practices	practice	NOUN
esutjss-264	3	24	and	and	CCONJ
esutjss-264	3	25	financial	financial	ADJ
esutjss-264	3	26	transparency	transparency	NOUN
esutjss-264	3	27	in	in	ADP
esutjss-264	3	28	nigeria	nigeria	PROPN
esutjss-264	3	29	:	:	PUNCT
esutjss-264	3	30	a	a	DET
esutjss-264	3	31	panel	panel	NOUN
esutjss-264	3	32	data	data	VERB
esutjss-264	3	33	analysis	analysis	NOUN
esutjss-264	3	34	sinebe	sinebe	NOUN
esutjss-264	3	35	,	,	PUNCT
esutjss-264	3	36	michael	michael	PROPN
esutjss-264	3	37	tonbraladoh	tonbraladoh	PROPN
esutjss-264	3	38	department	department	PROPN
esutjss-264	3	39	of	of	ADP
esutjss-264	3	40	accounting	accounting	PROPN
esutjss-264	3	41	,	,	PUNCT
esutjss-264	3	42	delta	delta	PROPN
esutjss-264	3	43	state	state	PROPN
esutjss-264	3	44	university	university	PROPN
esutjss-264	3	45	,	,	PUNCT
esutjss-264	3	46	abraka	abraka	ADV
esutjss-264	3	47	michaelsinebe@gmail.com	michaelsinebe@gmail.com	X
esutjss-264	3	48	;	;	PUNCT
esutjss-264	3	49	mtsinebe@delsu.edu.ng	mtsinebe@delsu.edu.ng	ADJ
esutjss-264	3	50	abstract	abstract	NOUN
esutjss-264	3	51	this	this	DET
esutjss-264	3	52	study	study	NOUN
esutjss-264	3	53	examined	examine	VERB
esutjss-264	3	54	the	the	DET
esutjss-264	3	55	determinants	determinant	NOUN
esutjss-264	3	56	of	of	ADP
esutjss-264	3	57	earnings	earning	NOUN
esutjss-264	3	58	management	management	NOUN
esutjss-264	3	59	practices	practice	NOUN
esutjss-264	3	60	and	and	CCONJ
esutjss-264	3	61	their	their	PRON
esutjss-264	3	62	implications	implication	NOUN
esutjss-264	3	63	for	for	ADP
esutjss-264	3	64	financial	financial	ADJ
esutjss-264	3	65	transparency	transparency	NOUN
esutjss-264	3	66	among	among	ADP
esutjss-264	3	67	nigerian	nigerian	ADJ
esutjss-264	3	68	firms	firm	NOUN
esutjss-264	3	69	using	use	VERB
esutjss-264	3	70	panel	panel	NOUN
esutjss-264	3	71	data	datum	NOUN
esutjss-264	3	72	analysis	analysis	NOUN
esutjss-264	3	73	.	.	PUNCT
esutjss-264	4	1	it	it	PRON
esutjss-264	4	2	utilized	utilize	VERB
esutjss-264	4	3	secondary	secondary	ADJ
esutjss-264	4	4	data	datum	NOUN
esutjss-264	4	5	from	from	ADP
esutjss-264	4	6	58	58	NUM
esutjss-264	4	7	non	non	ADJ
esutjss-264	4	8	-	-	ADJ
esutjss-264	4	9	financial	financial	ADJ
esutjss-264	4	10	listed	list	VERB
esutjss-264	4	11	firms	firm	NOUN
esutjss-264	4	12	in	in	ADP
esutjss-264	4	13	nigeria	nigeria	PROPN
esutjss-264	4	14	over	over	ADP
esutjss-264	4	15	a	a	DET
esutjss-264	4	16	10	10	NUM
esutjss-264	4	17	-	-	PUNCT
esutjss-264	4	18	year	year	NOUN
esutjss-264	4	19	period	period	NOUN
esutjss-264	4	20	(	(	PUNCT
esutjss-264	4	21	2015	2015	NUM
esutjss-264	4	22	–	–	PUNCT
esutjss-264	4	23	2024	2024	NUM
esutjss-264	4	24	)	)	PUNCT
esutjss-264	4	25	and	and	CCONJ
esutjss-264	4	26	adopted	adopt	VERB
esutjss-264	4	27	a	a	DET
esutjss-264	4	28	pooled	pooled	ADJ
esutjss-264	4	29	panel	panel	NOUN
esutjss-264	4	30	data	datum	NOUN
esutjss-264	4	31	approach	approach	NOUN
esutjss-264	4	32	for	for	ADP
esutjss-264	4	33	analysis	analysis	NOUN
esutjss-264	4	34	.	.	PUNCT
esutjss-264	5	1	the	the	DET
esutjss-264	5	2	findings	finding	NOUN
esutjss-264	5	3	reveal	reveal	VERB
esutjss-264	5	4	that	that	SCONJ
esutjss-264	5	5	board	board	NOUN
esutjss-264	5	6	size	size	NOUN
esutjss-264	5	7	has	have	VERB
esutjss-264	5	8	a	a	DET
esutjss-264	5	9	significant	significant	ADJ
esutjss-264	5	10	negative	negative	ADJ
esutjss-264	5	11	effect	effect	NOUN
esutjss-264	5	12	on	on	ADP
esutjss-264	5	13	earnings	earning	NOUN
esutjss-264	5	14	management	management	NOUN
esutjss-264	5	15	,	,	PUNCT
esutjss-264	5	16	indicating	indicate	VERB
esutjss-264	5	17	that	that	SCONJ
esutjss-264	5	18	larger	large	ADJ
esutjss-264	5	19	boards	board	NOUN
esutjss-264	5	20	enhance	enhance	VERB
esutjss-264	5	21	oversight	oversight	NOUN
esutjss-264	5	22	and	and	CCONJ
esutjss-264	5	23	reduce	reduce	VERB
esutjss-264	5	24	managerial	managerial	ADJ
esutjss-264	5	25	opportunism	opportunism	NOUN
esutjss-264	5	26	.	.	PUNCT
esutjss-264	6	1	however	however	ADV
esutjss-264	6	2	,	,	PUNCT
esutjss-264	6	3	board	board	NOUN
esutjss-264	6	4	independence	independence	NOUN
esutjss-264	6	5	and	and	CCONJ
esutjss-264	6	6	audit	audit	NOUN
esutjss-264	6	7	committee	committee	NOUN
esutjss-264	6	8	independence	independence	NOUN
esutjss-264	6	9	do	do	AUX
esutjss-264	6	10	not	not	PART
esutjss-264	6	11	show	show	VERB
esutjss-264	6	12	significant	significant	ADJ
esutjss-264	6	13	effects	effect	NOUN
esutjss-264	6	14	,	,	PUNCT
esutjss-264	6	15	suggesting	suggest	VERB
esutjss-264	6	16	that	that	SCONJ
esutjss-264	6	17	their	their	PRON
esutjss-264	6	18	presence	presence	NOUN
esutjss-264	6	19	alone	alone	ADV
esutjss-264	6	20	is	be	AUX
esutjss-264	6	21	insufficient	insufficient	ADJ
esutjss-264	6	22	to	to	PART
esutjss-264	6	23	curb	curb	VERB
esutjss-264	6	24	earnings	earning	NOUN
esutjss-264	6	25	manipulation	manipulation	NOUN
esutjss-264	6	26	.	.	PUNCT
esutjss-264	7	1	leverage	leverage	NOUN
esutjss-264	7	2	exhibits	exhibit	VERB
esutjss-264	7	3	a	a	DET
esutjss-264	7	4	weak	weak	ADJ
esutjss-264	7	5	but	but	CCONJ
esutjss-264	7	6	positive	positive	ADJ
esutjss-264	7	7	relationship	relationship	NOUN
esutjss-264	7	8	with	with	ADP
esutjss-264	7	9	earnings	earning	NOUN
esutjss-264	7	10	management	management	NOUN
esutjss-264	7	11	,	,	PUNCT
esutjss-264	7	12	implying	imply	VERB
esutjss-264	7	13	that	that	SCONJ
esutjss-264	7	14	highly	highly	ADV
esutjss-264	7	15	leveraged	leveraged	ADJ
esutjss-264	7	16	firms	firm	NOUN
esutjss-264	7	17	may	may	AUX
esutjss-264	7	18	manipulate	manipulate	VERB
esutjss-264	7	19	earnings	earning	NOUN
esutjss-264	7	20	to	to	PART
esutjss-264	7	21	meet	meet	VERB
esutjss-264	7	22	financial	financial	ADJ
esutjss-264	7	23	obligations	obligation	NOUN
esutjss-264	7	24	.	.	PUNCT
esutjss-264	8	1	firm	firm	ADJ
esutjss-264	8	2	size	size	NOUN
esutjss-264	8	3	negatively	negatively	ADV
esutjss-264	8	4	and	and	CCONJ
esutjss-264	8	5	significantly	significantly	ADV
esutjss-264	8	6	affects	affect	VERB
esutjss-264	8	7	earnings	earning	NOUN
esutjss-264	8	8	management	management	NOUN
esutjss-264	8	9	,	,	PUNCT
esutjss-264	8	10	reinforcing	reinforce	VERB
esutjss-264	8	11	the	the	DET
esutjss-264	8	12	role	role	NOUN
esutjss-264	8	13	of	of	ADP
esutjss-264	8	14	regulatory	regulatory	ADJ
esutjss-264	8	15	scrutiny	scrutiny	NOUN
esutjss-264	8	16	in	in	ADP
esutjss-264	8	17	reducing	reduce	VERB
esutjss-264	8	18	earnings	earning	NOUN
esutjss-264	8	19	manipulation	manipulation	NOUN
esutjss-264	8	20	.	.	PUNCT
esutjss-264	9	1	the	the	DET
esutjss-264	9	2	study	study	NOUN
esutjss-264	9	3	underscores	underscore	VERB
esutjss-264	9	4	the	the	DET
esutjss-264	9	5	need	need	NOUN
esutjss-264	9	6	for	for	ADP
esutjss-264	9	7	stronger	strong	ADJ
esutjss-264	9	8	governance	governance	NOUN
esutjss-264	9	9	enforcement	enforcement	NOUN
esutjss-264	9	10	and	and	CCONJ
esutjss-264	9	11	regulatory	regulatory	ADJ
esutjss-264	9	12	oversight	oversight	NOUN
esutjss-264	9	13	to	to	PART
esutjss-264	9	14	improve	improve	VERB
esutjss-264	9	15	financial	financial	ADJ
esutjss-264	9	16	transparency	transparency	NOUN
esutjss-264	9	17	.	.	PUNCT
esutjss-264	10	1	based	base	VERB
esutjss-264	10	2	on	on	ADP
esutjss-264	10	3	these	these	DET
esutjss-264	10	4	findings	finding	NOUN
esutjss-264	10	5	,	,	PUNCT
esutjss-264	10	6	recommendations	recommendation	NOUN
esutjss-264	10	7	made	make	VERB
esutjss-264	10	8	include	include	VERB
esutjss-264	10	9	optimizing	optimize	VERB
esutjss-264	10	10	board	board	NOUN
esutjss-264	10	11	effectiveness	effectiveness	NOUN
esutjss-264	10	12	,	,	PUNCT
esutjss-264	10	13	strengthening	strengthen	VERB
esutjss-264	10	14	audit	audit	NOUN
esutjss-264	10	15	committee	committee	NOUN
esutjss-264	10	16	functionality	functionality	NOUN
esutjss-264	10	17	,	,	PUNCT
esutjss-264	10	18	improving	improve	VERB
esutjss-264	10	19	debt	debt	NOUN
esutjss-264	10	20	management	management	NOUN
esutjss-264	10	21	practices	practice	NOUN
esutjss-264	10	22	,	,	PUNCT
esutjss-264	10	23	and	and	CCONJ
esutjss-264	10	24	enhancing	enhance	VERB
esutjss-264	10	25	corporate	corporate	ADJ
esutjss-264	10	26	governance	governance	NOUN
esutjss-264	10	27	regulations	regulation	NOUN
esutjss-264	10	28	so	so	SCONJ
esutjss-264	10	29	as	as	SCONJ
esutjss-264	10	30	to	to	PART
esutjss-264	10	31	enhance	enhance	VERB
esutjss-264	10	32	accountability	accountability	NOUN
esutjss-264	10	33	,	,	PUNCT
esutjss-264	10	34	improve	improve	VERB
esutjss-264	10	35	investor	investor	NOUN
esutjss-264	10	36	confidence	confidence	NOUN
esutjss-264	10	37	,	,	PUNCT
esutjss-264	10	38	and	and	CCONJ
esutjss-264	10	39	promote	promote	VERB
esutjss-264	10	40	sustainable	sustainable	ADJ
esutjss-264	10	41	financial	financial	ADJ
esutjss-264	10	42	reporting	reporting	NOUN
esutjss-264	10	43	practices	practice	NOUN
esutjss-264	10	44	in	in	ADP
esutjss-264	10	45	nigerian	nigerian	ADJ
esutjss-264	10	46	firms	firm	NOUN
esutjss-264	10	47	.	.	PUNCT
esutjss-264	11	1	keywords	keyword	NOUN
esutjss-264	11	2	:	:	PUNCT
esutjss-264	11	3	earnings	earning	NOUN
esutjss-264	11	4	management	management	NOUN
esutjss-264	11	5	,	,	PUNCT
esutjss-264	11	6	financial	financial	ADJ
esutjss-264	11	7	transparency	transparency	NOUN
esutjss-264	11	8	,	,	PUNCT
esutjss-264	11	9	board	board	NOUN
esutjss-264	11	10	size	size	NOUN
esutjss-264	11	11	,	,	PUNCT
esutjss-264	11	12	audit	audit	NOUN
esutjss-264	11	13	committee	committee	NOUN
esutjss-264	11	14	independence	independence	NOUN
esutjss-264	11	15	,	,	PUNCT
esutjss-264	11	16	leverage	leverage	NOUN
esutjss-264	11	17	.	.	PUNCT
esutjss-264	12	1	1.0	1.0	NUM
esutjss-264	12	2	introduction	introduction	NOUN
esutjss-264	12	3	over	over	ADP
esutjss-264	12	4	the	the	DET
esutjss-264	12	5	last	last	ADJ
esutjss-264	12	6	two	two	NUM
esutjss-264	12	7	decades	decade	NOUN
esutjss-264	12	8	,	,	PUNCT
esutjss-264	12	9	empirical	empirical	ADJ
esutjss-264	12	10	literatures	literature	NOUN
esutjss-264	12	11	on	on	ADP
esutjss-264	12	12	the	the	DET
esutjss-264	12	13	relationship	relationship	NOUN
esutjss-264	12	14	between	between	ADP
esutjss-264	12	15	earnings	earning	NOUN
esutjss-264	12	16	management	management	NOUN
esutjss-264	12	17	practices	practice	NOUN
esutjss-264	12	18	and	and	CCONJ
esutjss-264	12	19	financial	financial	ADJ
esutjss-264	12	20	transparency	transparency	NOUN
esutjss-264	12	21	has	have	AUX
esutjss-264	12	22	been	be	AUX
esutjss-264	12	23	replete	replete	ADJ
esutjss-264	12	24	with	with	ADP
esutjss-264	12	25	various	various	ADJ
esutjss-264	12	26	measures	measure	NOUN
esutjss-264	12	27	to	to	PART
esutjss-264	12	28	proxy	proxy	VERB
esutjss-264	12	29	the	the	DET
esutjss-264	12	30	concepts	concept	NOUN
esutjss-264	12	31	in	in	ADP
esutjss-264	12	32	efforts	effort	NOUN
esutjss-264	12	33	made	make	VERB
esutjss-264	12	34	by	by	ADP
esutjss-264	12	35	national	national	ADJ
esutjss-264	12	36	and	and	CCONJ
esutjss-264	12	37	international	international	ADJ
esutjss-264	12	38	standard	standard	ADJ
esutjss-264	12	39	setters	setter	NOUN
esutjss-264	12	40	to	to	PART
esutjss-264	12	41	understand	understand	VERB
esutjss-264	12	42	them	they	PRON
esutjss-264	12	43	.	.	PUNCT
esutjss-264	13	1	earnings	earning	NOUN
esutjss-264	13	2	management	management	NOUN
esutjss-264	13	3	(	(	PUNCT
esutjss-264	13	4	ermgt	ermgt	NOUN
esutjss-264	13	5	)	)	PUNCT
esutjss-264	13	6	remains	remain	VERB
esutjss-264	13	7	an	an	DET
esutjss-264	13	8	important	important	ADJ
esutjss-264	13	9	issue	issue	NOUN
esutjss-264	13	10	in	in	ADP
esutjss-264	13	11	corporate	corporate	ADJ
esutjss-264	13	12	financial	financial	ADJ
esutjss-264	13	13	reporting	reporting	NOUN
esutjss-264	13	14	,	,	PUNCT
esutjss-264	13	15	influencing	influence	VERB
esutjss-264	13	16	stakeholders	stakeholder	NOUN
esutjss-264	13	17	'	'	PART
esutjss-264	13	18	perceptions	perception	NOUN
esutjss-264	13	19	of	of	ADP
esutjss-264	13	20	firms	firm	NOUN
esutjss-264	13	21	'	'	PART
esutjss-264	13	22	financial	financial	ADJ
esutjss-264	13	23	health	health	NOUN
esutjss-264	13	24	and	and	CCONJ
esutjss-264	13	25	performance	performance	NOUN
esutjss-264	13	26	.	.	PUNCT
esutjss-264	14	1	it	it	PRON
esutjss-264	14	2	refers	refer	VERB
esutjss-264	14	3	to	to	ADP
esutjss-264	14	4	the	the	DET
esutjss-264	14	5	deliberate	deliberate	ADJ
esutjss-264	14	6	manipulation	manipulation	NOUN
esutjss-264	14	7	of	of	ADP
esutjss-264	14	8	financial	financial	ADJ
esutjss-264	14	9	statements	statement	NOUN
esutjss-264	14	10	to	to	PART
esutjss-264	14	11	achieve	achieve	VERB
esutjss-264	14	12	specific	specific	ADJ
esutjss-264	14	13	objectives	objective	NOUN
esutjss-264	14	14	,	,	PUNCT
esutjss-264	14	15	such	such	ADJ
esutjss-264	14	16	as	as	ADP
esutjss-264	14	17	meeting	meet	VERB
esutjss-264	14	18	earnings	earning	NOUN
esutjss-264	14	19	forecasts	forecast	NOUN
esutjss-264	14	20	,	,	PUNCT
esutjss-264	14	21	securing	secure	VERB
esutjss-264	14	22	executive	executive	ADJ
esutjss-264	14	23	compensation	compensation	NOUN
esutjss-264	14	24	,	,	PUNCT
esutjss-264	14	25	or	or	CCONJ
esutjss-264	14	26	maintaining	maintain	VERB
esutjss-264	14	27	investor	investor	NOUN
esutjss-264	14	28	confidence	confidence	NOUN
esutjss-264	14	29	(	(	PUNCT
esutjss-264	14	30	mohammed	mohammed	PROPN
esutjss-264	14	31	,	,	PUNCT
esutjss-264	14	32	sutainim	sutainim	PROPN
esutjss-264	14	33	,	,	PUNCT
esutjss-264	14	34	islam	islam	PROPN
esutjss-264	14	35	&	&	CCONJ
esutjss-264	14	36	mohamed	mohamed	PROPN
esutjss-264	14	37	,	,	PUNCT
esutjss-264	14	38	2021	2021	NUM
esutjss-264	14	39	)	)	PUNCT
esutjss-264	14	40	.	.	PUNCT
esutjss-264	15	1	while	while	SCONJ
esutjss-264	15	2	some	some	DET
esutjss-264	15	3	forms	form	NOUN
esutjss-264	15	4	of	of	ADP
esutjss-264	15	5	earnings	earning	NOUN
esutjss-264	15	6	management	management	NOUN
esutjss-264	15	7	fall	fall	VERB
esutjss-264	15	8	within	within	ADP
esutjss-264	15	9	legal	legal	ADJ
esutjss-264	15	10	accounting	accounting	NOUN
esutjss-264	15	11	frameworks	framework	NOUN
esutjss-264	15	12	,	,	PUNCT
esutjss-264	15	13	aggressive	aggressive	ADJ
esutjss-264	15	14	manipulation	manipulation	NOUN
esutjss-264	15	15	can	can	AUX
esutjss-264	15	16	distort	distort	VERB
esutjss-264	15	17	financial	financial	ADJ
esutjss-264	15	18	transparency	transparency	NOUN
esutjss-264	15	19	and	and	CCONJ
esutjss-264	15	20	mislead	mislead	VERB
esutjss-264	15	21	investors	investor	NOUN
esutjss-264	15	22	,	,	PUNCT
esutjss-264	15	23	regulators	regulator	NOUN
esutjss-264	15	24	,	,	PUNCT
esutjss-264	15	25	and	and	CCONJ
esutjss-264	15	26	other	other	ADJ
esutjss-264	15	27	market	market	NOUN
esutjss-264	15	28	participants	participant	NOUN
esutjss-264	15	29	(	(	PUNCT
esutjss-264	15	30	nwoye	nwoye	NOUN
esutjss-264	15	31	,	,	PUNCT
esutjss-264	15	32	anichebe	anichebe	PROPN
esutjss-264	15	33	&	&	CCONJ
esutjss-264	15	34	osegbue	osegbue	PROPN
esutjss-264	15	35	,	,	PUNCT
esutjss-264	15	36	2021	2021	NUM
esutjss-264	15	37	;	;	PUNCT
esutjss-264	15	38	salem	salem	NOUN
esutjss-264	15	39	,	,	PUNCT
esutjss-264	15	40	ezeani	ezeani	PROPN
esutjss-264	15	41	,	,	PUNCT
esutjss-264	15	42	gerged	gerge	VERB
esutjss-264	15	43	,	,	PUNCT
esutjss-264	15	44	usman	usman	PROPN
esutjss-264	15	45	&	&	CCONJ
esutjss-264	15	46	alqatamin	alqatamin	PROPN
esutjss-264	15	47	,	,	PUNCT
esutjss-264	15	48	2021	2021	NUM
esutjss-264	15	49	)	)	PUNCT
esutjss-264	15	50	.	.	PUNCT
esutjss-264	16	1	the	the	DET
esutjss-264	16	2	prevalence	prevalence	NOUN
esutjss-264	16	3	of	of	ADP
esutjss-264	16	4	earnings	earning	NOUN
esutjss-264	16	5	management	management	NOUN
esutjss-264	16	6	in	in	ADP
esutjss-264	16	7	emerging	emerge	VERB
esutjss-264	16	8	economies	economy	NOUN
esutjss-264	16	9	,	,	PUNCT
esutjss-264	16	10	including	include	VERB
esutjss-264	16	11	nigeria	nigeria	PROPN
esutjss-264	16	12	,	,	PUNCT
esutjss-264	16	13	has	have	AUX
esutjss-264	16	14	raised	raise	VERB
esutjss-264	16	15	concerns	concern	NOUN
esutjss-264	16	16	regarding	regard	VERB
esutjss-264	16	17	the	the	DET
esutjss-264	16	18	reliability	reliability	NOUN
esutjss-264	16	19	of	of	ADP
esutjss-264	16	20	financial	financial	ADJ
esutjss-264	16	21	reporting	reporting	NOUN
esutjss-264	16	22	and	and	CCONJ
esutjss-264	16	23	the	the	DET
esutjss-264	16	24	effectiveness	effectiveness	NOUN
esutjss-264	16	25	of	of	ADP
esutjss-264	16	26	corporate	corporate	ADJ
esutjss-264	16	27	governance	governance	NOUN
esutjss-264	16	28	mechanisms	mechanism	NOUN
esutjss-264	16	29	in	in	ADP
esutjss-264	16	30	curbing	curb	VERB
esutjss-264	16	31	such	such	ADJ
esutjss-264	16	32	practices	practice	NOUN
esutjss-264	16	33	(	(	PUNCT
esutjss-264	16	34	sinebe	sinebe	NOUN
esutjss-264	16	35	,	,	PUNCT
esutjss-264	16	36	2022	2022	NUM
esutjss-264	16	37	)	)	PUNCT
esutjss-264	16	38	.	.	PUNCT
esutjss-264	17	1	board	board	NOUN
esutjss-264	17	2	characteristics	characteristic	NOUN
esutjss-264	17	3	such	such	ADJ
esutjss-264	17	4	as	as	ADP
esutjss-264	17	5	board	board	NOUN
esutjss-264	17	6	size	size	NOUN
esutjss-264	17	7	(	(	PUNCT
esutjss-264	17	8	bsize	bsize	NOUN
esutjss-264	17	9	)	)	PUNCT
esutjss-264	17	10	and	and	CCONJ
esutjss-264	17	11	board	board	NOUN
esutjss-264	17	12	independence	independence	NOUN
esutjss-264	17	13	(	(	PUNCT
esutjss-264	17	14	bind	bind	NOUN
esutjss-264	17	15	)	)	PUNCT
esutjss-264	17	16	influence	influence	NOUN
esutjss-264	17	17	firms	firm	NOUN
esutjss-264	17	18	'	'	PART
esutjss-264	17	19	ability	ability	NOUN
esutjss-264	17	20	to	to	PART
esutjss-264	17	21	monitor	monitor	VERB
esutjss-264	17	22	managerial	managerial	ADJ
esutjss-264	17	23	discretion	discretion	NOUN
esutjss-264	17	24	and	and	CCONJ
esutjss-264	17	25	curb	curb	VERB
esutjss-264	17	26	opportunistic	opportunistic	ADJ
esutjss-264	17	27	financial	financial	ADJ
esutjss-264	17	28	reporting	reporting	NOUN
esutjss-264	17	29	behaviour	behaviour	NOUN
esutjss-264	17	30	(	(	PUNCT
esutjss-264	17	31	aleqab	aleqab	NOUN
esutjss-264	17	32	&	&	CCONJ
esutjss-264	17	33	ighnaim	ighnaim	NOUN
esutjss-264	17	34	,	,	PUNCT
esutjss-264	17	35	2021	2021	NUM
esutjss-264	17	36	;	;	PUNCT
esutjss-264	17	37	attia	attia	PROPN
esutjss-264	17	38	,	,	PUNCT
esutjss-264	17	39	ismail	ismail	PROPN
esutjss-264	17	40	&	&	CCONJ
esutjss-264	17	41	mehafdi	mehafdi	ADJ
esutjss-264	17	42	,	,	PUNCT
esutjss-264	17	43	2022	2022	NUM
esutjss-264	17	44	)	)	PUNCT
esutjss-264	17	45	.	.	PUNCT
esutjss-264	18	1	similarly	similarly	ADV
esutjss-264	18	2	,	,	PUNCT
esutjss-264	18	3	the	the	DET
esutjss-264	18	4	independence	independence	NOUN
esutjss-264	18	5	of	of	ADP
esutjss-264	18	6	the	the	DET
esutjss-264	18	7	audit	audit	NOUN
esutjss-264	18	8	committee	committee	NOUN
esutjss-264	18	9	(	(	PUNCT
esutjss-264	18	10	aci	aci	PROPN
esutjss-264	18	11	)	)	PUNCT
esutjss-264	18	12	is	be	AUX
esutjss-264	18	13	crucial	crucial	ADJ
esutjss-264	18	14	in	in	ADP
esutjss-264	18	15	enhancing	enhance	VERB
esutjss-264	18	16	financial	financial	ADJ
esutjss-264	18	17	oversight	oversight	NOUN
esutjss-264	18	18	,	,	PUNCT
esutjss-264	18	19	as	as	SCONJ
esutjss-264	18	20	a	a	DET
esutjss-264	18	21	strong	strong	ADJ
esutjss-264	18	22	and	and	CCONJ
esutjss-264	18	23	independent	independent	ADJ
esutjss-264	18	24	audit	audit	NOUN
esutjss-264	18	25	committee	committee	NOUN
esutjss-264	18	26	reduces	reduce	VERB
esutjss-264	18	27	the	the	DET
esutjss-264	18	28	likelihood	likelihood	NOUN
esutjss-264	18	29	of	of	ADP
esutjss-264	18	30	earnings	earning	NOUN
esutjss-264	18	31	manipulation	manipulation	NOUN
esutjss-264	18	32	by	by	ADP
esutjss-264	18	33	strengthening	strengthen	VERB
esutjss-264	18	34	internal	internal	ADJ
esutjss-264	18	35	control	control	NOUN
esutjss-264	18	36	mechanisms	mechanism	NOUN
esutjss-264	18	37	and	and	CCONJ
esutjss-264	18	38	improving	improve	VERB
esutjss-264	18	39	audit	audit	NOUN
esutjss-264	18	40	quality	quality	NOUN
esutjss-264	18	41	(	(	PUNCT
esutjss-264	18	42	almarayeh	almarayeh	ADJ
esutjss-264	18	43	,	,	PUNCT
esutjss-264	18	44	abdullatif	abdullatif	PROPN
esutjss-264	18	45	&	&	CCONJ
esutjss-264	18	46	aibar	aibar	NOUN
esutjss-264	18	47	-	-	PUNCT
esutjss-264	18	48	guzmán	guzmán	NOUN
esutjss-264	18	49	,	,	PUNCT
esutjss-264	18	50	2022	2022	NUM
esutjss-264	18	51	;	;	PUNCT
esutjss-264	18	52	ridho	ridho	PROPN
esutjss-264	18	53	&	&	CCONJ
esutjss-264	18	54	djamil	djamil	PROPN
esutjss-264	18	55	,	,	PUNCT
esutjss-264	18	56	2023	2023	NUM
esutjss-264	18	57	)	)	PUNCT
esutjss-264	18	58	.	.	PUNCT
esutjss-264	19	1	in	in	ADP
esutjss-264	19	2	addition	addition	NOUN
esutjss-264	19	3	to	to	ADP
esutjss-264	19	4	governance	governance	NOUN
esutjss-264	19	5	structures	structure	NOUN
esutjss-264	19	6	,	,	PUNCT
esutjss-264	19	7	financial	financial	ADJ
esutjss-264	19	8	mailto:michaelsinebe@gmail.com	mailto:michaelsinebe@gmail.com	NOUN
esutjss-264	19	9	mailto:mtsinebe@delsu.edu.ng	mailto:mtsinebe@delsu.edu.ng	NOUN
esutjss-264	19	10	128	128	NUM
esutjss-264	19	11	leverage	leverage	NOUN
esutjss-264	19	12	(	(	PUNCT
esutjss-264	19	13	lev	lev	NOUN
esutjss-264	19	14	)	)	PUNCT
esutjss-264	19	15	has	have	AUX
esutjss-264	19	16	been	be	AUX
esutjss-264	19	17	identified	identify	VERB
esutjss-264	19	18	as	as	ADP
esutjss-264	19	19	a	a	DET
esutjss-264	19	20	determinant	determinant	NOUN
esutjss-264	19	21	of	of	ADP
esutjss-264	19	22	earnings	earning	NOUN
esutjss-264	19	23	management	management	NOUN
esutjss-264	19	24	,	,	PUNCT
esutjss-264	19	25	as	as	SCONJ
esutjss-264	19	26	firms	firm	NOUN
esutjss-264	19	27	with	with	ADP
esutjss-264	19	28	higher	high	ADJ
esutjss-264	19	29	debt	debt	NOUN
esutjss-264	19	30	levels	level	NOUN
esutjss-264	19	31	may	may	AUX
esutjss-264	19	32	have	have	VERB
esutjss-264	19	33	incentives	incentive	NOUN
esutjss-264	19	34	to	to	PART
esutjss-264	19	35	manipulate	manipulate	VERB
esutjss-264	19	36	earnings	earning	NOUN
esutjss-264	19	37	to	to	PART
esutjss-264	19	38	comply	comply	VERB
esutjss-264	19	39	with	with	ADP
esutjss-264	19	40	debt	debt	NOUN
esutjss-264	19	41	covenants	covenant	NOUN
esutjss-264	19	42	or	or	CCONJ
esutjss-264	19	43	enhance	enhance	VERB
esutjss-264	19	44	creditworthiness	creditworthiness	NOUN
esutjss-264	19	45	(	(	PUNCT
esutjss-264	19	46	abubakar	abubakar	PROPN
esutjss-264	19	47	,	,	PUNCT
esutjss-264	19	48	2017	2017	NUM
esutjss-264	19	49	;	;	PUNCT
esutjss-264	19	50	morris	morris	PROPN
esutjss-264	19	51	,	,	PUNCT
esutjss-264	19	52	miko	miko	PROPN
esutjss-264	19	53	&	&	CCONJ
esutjss-264	19	54	abdullahi	abdullahi	PROPN
esutjss-264	19	55	,	,	PUNCT
esutjss-264	19	56	2023	2023	NUM
esutjss-264	19	57	)	)	PUNCT
esutjss-264	19	58	.	.	PUNCT
esutjss-264	20	1	given	give	VERB
esutjss-264	20	2	nigeria	nigeria	PRON
esutjss-264	20	3	’s	’s	PART
esutjss-264	20	4	corporate	corporate	ADJ
esutjss-264	20	5	governance	governance	NOUN
esutjss-264	20	6	landscape	landscape	NOUN
esutjss-264	20	7	and	and	CCONJ
esutjss-264	20	8	regulatory	regulatory	ADJ
esutjss-264	20	9	reforms	reform	NOUN
esutjss-264	20	10	,	,	PUNCT
esutjss-264	20	11	understanding	understand	VERB
esutjss-264	20	12	these	these	DET
esutjss-264	20	13	determinants	determinant	NOUN
esutjss-264	20	14	is	be	AUX
esutjss-264	20	15	essential	essential	ADJ
esutjss-264	20	16	for	for	ADP
esutjss-264	20	17	policymakers	policymaker	NOUN
esutjss-264	20	18	,	,	PUNCT
esutjss-264	20	19	investors	investor	NOUN
esutjss-264	20	20	,	,	PUNCT
esutjss-264	20	21	and	and	CCONJ
esutjss-264	20	22	corporate	corporate	ADJ
esutjss-264	20	23	managers	manager	NOUN
esutjss-264	20	24	seeking	seek	VERB
esutjss-264	20	25	to	to	PART
esutjss-264	20	26	enhance	enhance	VERB
esutjss-264	20	27	financial	financial	ADJ
esutjss-264	20	28	reporting	reporting	NOUN
esutjss-264	20	29	integrity	integrity	NOUN
esutjss-264	20	30	and	and	CCONJ
esutjss-264	20	31	protect	protect	VERB
esutjss-264	20	32	stakeholders	stakeholder	NOUN
esutjss-264	20	33	'	'	PART
esutjss-264	20	34	interests	interest	NOUN
esutjss-264	20	35	.	.	PUNCT
esutjss-264	21	1	the	the	DET
esutjss-264	21	2	study	study	NOUN
esutjss-264	21	3	adds	add	VERB
esutjss-264	21	4	to	to	ADP
esutjss-264	21	5	existing	exist	VERB
esutjss-264	21	6	literatures	literature	NOUN
esutjss-264	21	7	in	in	ADP
esutjss-264	21	8	three	three	NUM
esutjss-264	21	9	ways	way	NOUN
esutjss-264	21	10	.	.	PUNCT
esutjss-264	22	1	first	first	ADV
esutjss-264	22	2	,	,	PUNCT
esutjss-264	22	3	it	it	PRON
esutjss-264	22	4	examines	examine	VERB
esutjss-264	22	5	the	the	DET
esutjss-264	22	6	determinants	determinant	NOUN
esutjss-264	22	7	of	of	ADP
esutjss-264	22	8	earnings	earning	NOUN
esutjss-264	22	9	management	management	NOUN
esutjss-264	22	10	practices	practice	NOUN
esutjss-264	22	11	,	,	PUNCT
esutjss-264	22	12	proxied	proxie	VERB
esutjss-264	22	13	by	by	ADP
esutjss-264	22	14	the	the	DET
esutjss-264	22	15	model	model	NOUN
esutjss-264	22	16	of	of	ADP
esutjss-264	22	17	jones	jones	PROPN
esutjss-264	22	18	,	,	PUNCT
esutjss-264	22	19	in	in	ADP
esutjss-264	22	20	nigerian	nigerian	ADJ
esutjss-264	22	21	-	-	PUNCT
esutjss-264	22	22	owned	own	VERB
esutjss-264	22	23	firms	firm	NOUN
esutjss-264	22	24	.	.	PUNCT
esutjss-264	23	1	secondly	secondly	ADV
esutjss-264	23	2	,	,	PUNCT
esutjss-264	23	3	the	the	DET
esutjss-264	23	4	role	role	NOUN
esutjss-264	23	5	of	of	ADP
esutjss-264	23	6	the	the	DET
esutjss-264	23	7	firm	firm	NOUN
esutjss-264	23	8	’s	’s	PART
esutjss-264	23	9	ability	ability	NOUN
esutjss-264	23	10	to	to	PART
esutjss-264	23	11	monitor	monitor	VERB
esutjss-264	23	12	financial	financial	ADJ
esutjss-264	23	13	reporting	reporting	NOUN
esutjss-264	23	14	as	as	ADP
esutjss-264	23	15	an	an	DET
esutjss-264	23	16	important	important	ADJ
esutjss-264	23	17	determinant	determinant	NOUN
esutjss-264	23	18	of	of	ADP
esutjss-264	23	19	earnings	earning	NOUN
esutjss-264	23	20	management	management	NOUN
esutjss-264	23	21	practices	practice	NOUN
esutjss-264	23	22	in	in	ADP
esutjss-264	23	23	employed	employ	VERB
esutjss-264	23	24	(	(	PUNCT
esutjss-264	23	25	abubakar	abubakar	PROPN
esutjss-264	23	26	&	&	CCONJ
esutjss-264	23	27	suleiman	suleiman	PROPN
esutjss-264	23	28	-	-	PUNCT
esutjss-264	23	29	ahmed	ahmed	PROPN
esutjss-264	23	30	,	,	PUNCT
esutjss-264	23	31	2024	2024	NUM
esutjss-264	23	32	)	)	PUNCT
esutjss-264	23	33	.	.	PUNCT
esutjss-264	24	1	thirdly	thirdly	ADV
esutjss-264	24	2	,	,	PUNCT
esutjss-264	24	3	the	the	DET
esutjss-264	24	4	relationship	relationship	NOUN
esutjss-264	24	5	between	between	ADP
esutjss-264	24	6	earnings	earning	NOUN
esutjss-264	24	7	management	management	NOUN
esutjss-264	24	8	practices	practice	NOUN
esutjss-264	24	9	and	and	CCONJ
esutjss-264	24	10	financial	financial	ADJ
esutjss-264	24	11	transparency	transparency	NOUN
esutjss-264	24	12	is	be	AUX
esutjss-264	24	13	analysed	analyse	VERB
esutjss-264	24	14	by	by	ADP
esutjss-264	24	15	categorizing	categorize	VERB
esutjss-264	24	16	the	the	DET
esutjss-264	24	17	latter	latter	ADJ
esutjss-264	24	18	into	into	ADP
esutjss-264	24	19	four	four	NUM
esutjss-264	24	20	separate	separate	ADJ
esutjss-264	24	21	dimensions	dimension	NOUN
esutjss-264	24	22	.	.	PUNCT
esutjss-264	25	1	objectives	objective	NOUN
esutjss-264	25	2	of	of	ADP
esutjss-264	25	3	the	the	DET
esutjss-264	25	4	study	study	NOUN
esutjss-264	25	5	the	the	DET
esutjss-264	25	6	specific	specific	ADJ
esutjss-264	25	7	objectives	objective	NOUN
esutjss-264	25	8	of	of	ADP
esutjss-264	25	9	the	the	DET
esutjss-264	25	10	study	study	NOUN
esutjss-264	25	11	are	be	AUX
esutjss-264	25	12	to	to	PART
esutjss-264	25	13	:	:	PUNCT
esutjss-264	25	14	i.	i.	NOUN
esutjss-264	25	15	examine	examine	VERB
esutjss-264	25	16	the	the	DET
esutjss-264	25	17	effect	effect	NOUN
esutjss-264	25	18	of	of	ADP
esutjss-264	25	19	board	board	NOUN
esutjss-264	25	20	size	size	NOUN
esutjss-264	25	21	on	on	ADP
esutjss-264	25	22	earnings	earning	NOUN
esutjss-264	25	23	management	management	NOUN
esutjss-264	25	24	practices	practice	NOUN
esutjss-264	25	25	in	in	ADP
esutjss-264	25	26	nigerian	nigerian	ADJ
esutjss-264	25	27	firms	firm	NOUN
esutjss-264	25	28	.	.	PUNCT
esutjss-264	26	1	ii	ii	PROPN
esutjss-264	26	2	.	.	PROPN
esutjss-264	26	3	assess	assess	VERB
esutjss-264	26	4	the	the	DET
esutjss-264	26	5	impact	impact	NOUN
esutjss-264	26	6	of	of	ADP
esutjss-264	26	7	board	board	NOUN
esutjss-264	26	8	independence	independence	NOUN
esutjss-264	26	9	on	on	ADP
esutjss-264	26	10	earnings	earning	NOUN
esutjss-264	26	11	management	management	NOUN
esutjss-264	26	12	practices	practice	NOUN
esutjss-264	26	13	.	.	PUNCT
esutjss-264	27	1	iii	iii	X
esutjss-264	27	2	.	.	PROPN
esutjss-264	27	3	investigate	investigate	VERB
esutjss-264	27	4	the	the	DET
esutjss-264	27	5	relationship	relationship	NOUN
esutjss-264	27	6	between	between	ADP
esutjss-264	27	7	audit	audit	NOUN
esutjss-264	27	8	committee	committee	NOUN
esutjss-264	27	9	independence	independence	NOUN
esutjss-264	27	10	and	and	CCONJ
esutjss-264	27	11	earnings	earning	NOUN
esutjss-264	27	12	management	management	NOUN
esutjss-264	27	13	practices	practice	NOUN
esutjss-264	27	14	.	.	PUNCT
esutjss-264	28	1	iv	iv	X
esutjss-264	28	2	.	.	PUNCT
esutjss-264	29	1	analyse	analyse	VERB
esutjss-264	29	2	the	the	DET
esutjss-264	29	3	effect	effect	NOUN
esutjss-264	29	4	of	of	ADP
esutjss-264	29	5	leverage	leverage	NOUN
esutjss-264	29	6	on	on	ADP
esutjss-264	29	7	earnings	earning	NOUN
esutjss-264	29	8	management	management	NOUN
esutjss-264	29	9	practices	practice	NOUN
esutjss-264	29	10	.	.	PUNCT
esutjss-264	30	1	v.	v.	CCONJ
esutjss-264	30	2	evaluate	evaluate	VERB
esutjss-264	30	3	the	the	DET
esutjss-264	30	4	moderating	moderate	VERB
esutjss-264	30	5	role	role	NOUN
esutjss-264	30	6	of	of	ADP
esutjss-264	30	7	firm	firm	ADJ
esutjss-264	30	8	size	size	NOUN
esutjss-264	30	9	in	in	ADP
esutjss-264	30	10	the	the	DET
esutjss-264	30	11	relationship	relationship	NOUN
esutjss-264	30	12	between	between	ADP
esutjss-264	30	13	corporate	corporate	ADJ
esutjss-264	30	14	governance	governance	NOUN
esutjss-264	30	15	mechanisms	mechanism	NOUN
esutjss-264	30	16	and	and	CCONJ
esutjss-264	30	17	earnings	earning	NOUN
esutjss-264	30	18	management	management	NOUN
esutjss-264	30	19	practices	practice	NOUN
esutjss-264	30	20	.	.	PUNCT
esutjss-264	31	1	2.0	2.0	NUM
esutjss-264	31	2	literature	literature	NOUN
esutjss-264	31	3	review	review	VERB
esutjss-264	31	4	2.1	2.1	NUM
esutjss-264	31	5	earnings	earning	NOUN
esutjss-264	31	6	management	management	NOUN
esutjss-264	31	7	earnings	earning	NOUN
esutjss-264	31	8	management	management	NOUN
esutjss-264	31	9	refers	refer	VERB
esutjss-264	31	10	to	to	ADP
esutjss-264	31	11	the	the	DET
esutjss-264	31	12	strategic	strategic	ADJ
esutjss-264	31	13	manipulation	manipulation	NOUN
esutjss-264	31	14	of	of	ADP
esutjss-264	31	15	financial	financial	ADJ
esutjss-264	31	16	statements	statement	NOUN
esutjss-264	31	17	by	by	ADP
esutjss-264	31	18	managers	manager	NOUN
esutjss-264	31	19	to	to	PART
esutjss-264	31	20	achieve	achieve	VERB
esutjss-264	31	21	specific	specific	ADJ
esutjss-264	31	22	financial	financial	ADJ
esutjss-264	31	23	reporting	reporting	NOUN
esutjss-264	31	24	outcomes	outcome	NOUN
esutjss-264	31	25	.	.	PUNCT
esutjss-264	32	1	it	it	PRON
esutjss-264	32	2	can	can	AUX
esutjss-264	32	3	be	be	AUX
esutjss-264	32	4	achieved	achieve	VERB
esutjss-264	32	5	through	through	ADP
esutjss-264	32	6	accrual	accrual	ADJ
esutjss-264	32	7	-	-	PUNCT
esutjss-264	32	8	based	base	VERB
esutjss-264	32	9	methods	method	NOUN
esutjss-264	32	10	(	(	PUNCT
esutjss-264	32	11	adjusting	adjust	VERB
esutjss-264	32	12	accounting	accounting	NOUN
esutjss-264	32	13	estimates	estimate	NOUN
esutjss-264	32	14	)	)	PUNCT
esutjss-264	32	15	or	or	CCONJ
esutjss-264	32	16	real	real	ADJ
esutjss-264	32	17	activities	activity	NOUN
esutjss-264	32	18	manipulation	manipulation	NOUN
esutjss-264	32	19	(	(	PUNCT
esutjss-264	32	20	altering	alter	VERB
esutjss-264	32	21	operational	operational	ADJ
esutjss-264	32	22	decisions	decision	NOUN
esutjss-264	32	23	)	)	PUNCT
esutjss-264	32	24	(	(	PUNCT
esutjss-264	32	25	alyaarubi	alyaarubi	ADV
esutjss-264	32	26	,	,	PUNCT
esutjss-264	32	27	alkindi	alkindi	PROPN
esutjss-264	32	28	&	&	CCONJ
esutjss-264	32	29	ahmed	ahmed	PROPN
esutjss-264	32	30	,	,	PUNCT
esutjss-264	32	31	2021	2021	NUM
esutjss-264	32	32	:	:	PUNCT
esutjss-264	33	1	abubakar	abubakar	PROPN
esutjss-264	33	2	,	,	PUNCT
esutjss-264	33	3	et	et	PROPN
esutjss-264	33	4	al	al	PROPN
esutjss-264	33	5	.	.	PROPN
esutjss-264	33	6	2024	2024	NUM
esutjss-264	33	7	)	)	PUNCT
esutjss-264	33	8	.	.	PUNCT
esutjss-264	34	1	while	while	SCONJ
esutjss-264	34	2	some	some	DET
esutjss-264	34	3	earnings	earning	NOUN
esutjss-264	34	4	management	management	NOUN
esutjss-264	34	5	practices	practice	NOUN
esutjss-264	34	6	fall	fall	VERB
esutjss-264	34	7	within	within	ADP
esutjss-264	34	8	legal	legal	ADJ
esutjss-264	34	9	accounting	accounting	NOUN
esutjss-264	34	10	standards	standard	NOUN
esutjss-264	34	11	,	,	PUNCT
esutjss-264	34	12	excessive	excessive	ADJ
esutjss-264	34	13	manipulation	manipulation	NOUN
esutjss-264	34	14	undermines	undermine	VERB
esutjss-264	34	15	financial	financial	ADJ
esutjss-264	34	16	transparency	transparency	NOUN
esutjss-264	34	17	,	,	PUNCT
esutjss-264	34	18	investor	investor	NOUN
esutjss-264	34	19	confidence	confidence	NOUN
esutjss-264	34	20	,	,	PUNCT
esutjss-264	34	21	and	and	CCONJ
esutjss-264	34	22	market	market	NOUN
esutjss-264	34	23	efficiency	efficiency	NOUN
esutjss-264	34	24	.	.	PUNCT
esutjss-264	35	1	sinebe	sinebe	NOUN
esutjss-264	35	2	,	,	PUNCT
esutjss-264	35	3	(	(	PUNCT
esutjss-264	35	4	2023a	2023a	NUM
esutjss-264	35	5	)	)	PUNCT
esutjss-264	35	6	argue	argue	VERB
esutjss-264	35	7	that	that	SCONJ
esutjss-264	35	8	earnings	earning	NOUN
esutjss-264	35	9	management	management	NOUN
esutjss-264	35	10	is	be	AUX
esutjss-264	35	11	often	often	ADV
esutjss-264	35	12	motivated	motivate	VERB
esutjss-264	35	13	by	by	ADP
esutjss-264	35	14	contractual	contractual	ADJ
esutjss-264	35	15	obligations	obligation	NOUN
esutjss-264	35	16	,	,	PUNCT
esutjss-264	35	17	regulatory	regulatory	ADJ
esutjss-264	35	18	requirements	requirement	NOUN
esutjss-264	35	19	,	,	PUNCT
esutjss-264	35	20	or	or	CCONJ
esutjss-264	35	21	managerial	managerial	ADJ
esutjss-264	35	22	incentives	incentive	NOUN
esutjss-264	35	23	,	,	PUNCT
esutjss-264	35	24	including	include	VERB
esutjss-264	35	25	executive	executive	NOUN
esutjss-264	35	26	compensation	compensation	NOUN
esutjss-264	35	27	and	and	CCONJ
esutjss-264	35	28	debt	debt	NOUN
esutjss-264	35	29	covenants	covenant	NOUN
esutjss-264	35	30	.	.	PUNCT
esutjss-264	36	1	in	in	ADP
esutjss-264	36	2	emerging	emerge	VERB
esutjss-264	36	3	markets	market	NOUN
esutjss-264	36	4	such	such	ADJ
esutjss-264	36	5	as	as	ADP
esutjss-264	36	6	nigeria	nigeria	PROPN
esutjss-264	36	7	,	,	PUNCT
esutjss-264	36	8	weak	weak	ADJ
esutjss-264	36	9	regulatory	regulatory	ADJ
esutjss-264	36	10	enforcement	enforcement	NOUN
esutjss-264	36	11	and	and	CCONJ
esutjss-264	36	12	governance	governance	NOUN
esutjss-264	36	13	mechanisms	mechanism	NOUN
esutjss-264	36	14	contribute	contribute	VERB
esutjss-264	36	15	to	to	ADP
esutjss-264	36	16	the	the	DET
esutjss-264	36	17	prevalence	prevalence	NOUN
esutjss-264	36	18	of	of	ADP
esutjss-264	36	19	earnings	earning	NOUN
esutjss-264	36	20	manipulation	manipulation	NOUN
esutjss-264	36	21	(	(	PUNCT
esutjss-264	36	22	enofe	enofe	ADJ
esutjss-264	36	23	,	,	PUNCT
esutjss-264	36	24	mgbame	mgbame	NOUN
esutjss-264	36	25	,	,	PUNCT
esutjss-264	36	26	&	&	CCONJ
esutjss-264	36	27	otuya	otuya	PROPN
esutjss-264	36	28	,	,	PUNCT
esutjss-264	36	29	2023	2023	NUM
esutjss-264	36	30	)	)	PUNCT
esutjss-264	36	31	.	.	PUNCT
esutjss-264	37	1	corporate	corporate	ADJ
esutjss-264	37	2	governance	governance	NOUN
esutjss-264	37	3	mechanisms	mechanism	NOUN
esutjss-264	37	4	play	play	VERB
esutjss-264	37	5	a	a	DET
esutjss-264	37	6	crucial	crucial	ADJ
esutjss-264	37	7	role	role	NOUN
esutjss-264	37	8	in	in	ADP
esutjss-264	37	9	mitigating	mitigate	VERB
esutjss-264	37	10	earnings	earning	NOUN
esutjss-264	37	11	management	management	NOUN
esutjss-264	37	12	.	.	PUNCT
esutjss-264	38	1	the	the	DET
esutjss-264	38	2	presence	presence	NOUN
esutjss-264	38	3	of	of	ADP
esutjss-264	38	4	an	an	DET
esutjss-264	38	5	effective	effective	ADJ
esutjss-264	38	6	board	board	NOUN
esutjss-264	38	7	of	of	ADP
esutjss-264	38	8	directors	director	NOUN
esutjss-264	38	9	,	,	PUNCT
esutjss-264	38	10	an	an	DET
esutjss-264	38	11	independent	independent	ADJ
esutjss-264	38	12	audit	audit	NOUN
esutjss-264	38	13	committee	committee	NOUN
esutjss-264	38	14	,	,	PUNCT
esutjss-264	38	15	and	and	CCONJ
esutjss-264	38	16	strong	strong	ADJ
esutjss-264	38	17	oversight	oversight	NOUN
esutjss-264	38	18	mechanisms	mechanism	NOUN
esutjss-264	38	19	enhances	enhance	VERB
esutjss-264	38	20	financial	financial	ADJ
esutjss-264	38	21	reporting	reporting	NOUN
esutjss-264	38	22	quality	quality	NOUN
esutjss-264	38	23	and	and	CCONJ
esutjss-264	38	24	limits	limit	VERB
esutjss-264	38	25	managerial	managerial	ADJ
esutjss-264	38	26	opportunism	opportunism	NOUN
esutjss-264	38	27	(	(	PUNCT
esutjss-264	38	28	nwoye	nwoye	NOUN
esutjss-264	38	29	,	,	PUNCT
esutjss-264	38	30	et	et	PROPN
esutjss-264	38	31	al	al	PROPN
esutjss-264	38	32	.	.	PROPN
esutjss-264	38	33	2021	2021	NUM
esutjss-264	38	34	;	;	PUNCT
esutjss-264	38	35	bansal	bansal	NOUN
esutjss-264	38	36	,	,	PUNCT
esutjss-264	38	37	2024	2024	NUM
esutjss-264	38	38	)	)	PUNCT
esutjss-264	38	39	.	.	PUNCT
esutjss-264	39	1	similarly	similarly	ADV
esutjss-264	39	2	,	,	PUNCT
esutjss-264	39	3	leverage	leverage	NOUN
esutjss-264	39	4	influences	influence	VERB
esutjss-264	39	5	managerial	managerial	ADJ
esutjss-264	39	6	discretion	discretion	NOUN
esutjss-264	39	7	over	over	ADP
esutjss-264	39	8	financial	financial	ADJ
esutjss-264	39	9	reporting	reporting	NOUN
esutjss-264	39	10	,	,	PUNCT
esutjss-264	39	11	as	as	SCONJ
esutjss-264	39	12	highly	highly	ADV
esutjss-264	39	13	leveraged	leveraged	ADJ
esutjss-264	39	14	firms	firm	NOUN
esutjss-264	39	15	may	may	AUX
esutjss-264	39	16	manipulate	manipulate	VERB
esutjss-264	39	17	earnings	earning	NOUN
esutjss-264	39	18	to	to	PART
esutjss-264	39	19	meet	meet	VERB
esutjss-264	39	20	debt	debt	NOUN
esutjss-264	39	21	obligations	obligation	NOUN
esutjss-264	39	22	(	(	PUNCT
esutjss-264	39	23	umoren	umoren	PROPN
esutjss-264	39	24	,	,	PUNCT
esutjss-264	39	25	ikpantan	ikpantan	PROPN
esutjss-264	39	26	&	&	CCONJ
esutjss-264	39	27	ededeh	ededeh	PROPN
esutjss-264	39	28	,	,	PUNCT
esutjss-264	39	29	2018	2018	NUM
esutjss-264	39	30	;	;	PUNCT
esutjss-264	39	31	shittu	shittu	ADJ
esutjss-264	39	32	,	,	PUNCT
esutjss-264	39	33	alagbe	alagbe	NOUN
esutjss-264	39	34	,	,	PUNCT
esutjss-264	39	35	oke	oke	PROPN
esutjss-264	39	36	&	&	CCONJ
esutjss-264	39	37	fadipe	fadipe	PROPN
esutjss-264	39	38	,	,	PUNCT
esutjss-264	39	39	2023	2023	NUM
esutjss-264	39	40	)	)	PUNCT
esutjss-264	39	41	.	.	PUNCT
esutjss-264	40	1	2.2	2.2	NUM
esutjss-264	40	2	board	board	NOUN
esutjss-264	40	3	size	size	NOUN
esutjss-264	40	4	and	and	CCONJ
esutjss-264	40	5	earnings	earning	NOUN
esutjss-264	40	6	management	management	NOUN
esutjss-264	40	7	board	board	NOUN
esutjss-264	40	8	size	size	NOUN
esutjss-264	40	9	,	,	PUNCT
esutjss-264	40	10	a	a	DET
esutjss-264	40	11	fundamental	fundamental	ADJ
esutjss-264	40	12	aspect	aspect	NOUN
esutjss-264	40	13	of	of	ADP
esutjss-264	40	14	corporate	corporate	ADJ
esutjss-264	40	15	governance	governance	NOUN
esutjss-264	40	16	,	,	PUNCT
esutjss-264	40	17	refers	refer	VERB
esutjss-264	40	18	to	to	ADP
esutjss-264	40	19	the	the	DET
esutjss-264	40	20	total	total	ADJ
esutjss-264	40	21	number	number	NOUN
esutjss-264	40	22	of	of	ADP
esutjss-264	40	23	directors	director	NOUN
esutjss-264	40	24	serving	serve	VERB
esutjss-264	40	25	on	on	ADP
esutjss-264	40	26	a	a	DET
esutjss-264	40	27	firm	firm	NOUN
esutjss-264	40	28	's	's	PART
esutjss-264	40	29	board	board	NOUN
esutjss-264	40	30	.	.	PUNCT
esutjss-264	41	1	the	the	DET
esutjss-264	41	2	optimal	optimal	ADJ
esutjss-264	41	3	size	size	NOUN
esutjss-264	41	4	of	of	ADP
esutjss-264	41	5	a	a	DET
esutjss-264	41	6	board	board	NOUN
esutjss-264	41	7	has	have	AUX
esutjss-264	41	8	been	be	AUX
esutjss-264	41	9	widely	widely	ADV
esutjss-264	41	10	debated	debate	VERB
esutjss-264	41	11	,	,	PUNCT
esutjss-264	41	12	with	with	ADP
esutjss-264	41	13	some	some	DET
esutjss-264	41	14	studies	study	NOUN
esutjss-264	41	15	arguing	argue	VERB
esutjss-264	41	16	that	that	SCONJ
esutjss-264	41	17	larger	large	ADJ
esutjss-264	41	18	boards	board	NOUN
esutjss-264	41	19	enhance	enhance	VERB
esutjss-264	41	20	oversight	oversight	NOUN
esutjss-264	41	21	,	,	PUNCT
esutjss-264	41	22	while	while	SCONJ
esutjss-264	41	23	others	other	NOUN
esutjss-264	41	24	suggest	suggest	VERB
esutjss-264	41	25	that	that	SCONJ
esutjss-264	41	26	they	they	PRON
esutjss-264	41	27	may	may	AUX
esutjss-264	41	28	lead	lead	VERB
esutjss-264	41	29	to	to	ADP
esutjss-264	41	30	inefficiencies	inefficiency	NOUN
esutjss-264	41	31	(	(	PUNCT
esutjss-264	41	32	aleqab	aleqab	NOUN
esutjss-264	41	33	,	,	PUNCT
esutjss-264	41	34	et	et	PROPN
esutjss-264	41	35	al	al	PROPN
esutjss-264	41	36	.	.	PROPN
esutjss-264	41	37	2021	2021	NUM
esutjss-264	41	38	;	;	PUNCT
esutjss-264	41	39	chou	chou	PROPN
esutjss-264	41	40	&	&	CCONJ
esutjss-264	41	41	johennesse	johennesse	PROPN
esutjss-264	41	42	,	,	PUNCT
esutjss-264	41	43	2021	2021	NUM
esutjss-264	41	44	)	)	PUNCT
esutjss-264	41	45	.	.	PUNCT
esutjss-264	42	1	larger	large	ADJ
esutjss-264	42	2	boards	board	NOUN
esutjss-264	42	3	provide	provide	VERB
esutjss-264	42	4	129	129	NUM
esutjss-264	42	5	diverse	diverse	ADJ
esutjss-264	42	6	expertise	expertise	NOUN
esutjss-264	42	7	and	and	CCONJ
esutjss-264	42	8	improve	improve	VERB
esutjss-264	42	9	monitoring	monitoring	NOUN
esutjss-264	42	10	,	,	PUNCT
esutjss-264	42	11	potentially	potentially	ADV
esutjss-264	42	12	reducing	reduce	VERB
esutjss-264	42	13	earnings	earning	NOUN
esutjss-264	42	14	management	management	NOUN
esutjss-264	42	15	practices	practice	NOUN
esutjss-264	42	16	(	(	PUNCT
esutjss-264	42	17	ridho	ridho	PROPN
esutjss-264	42	18	,	,	PUNCT
esutjss-264	42	19	et	et	PROPN
esutjss-264	42	20	al	al	PROPN
esutjss-264	42	21	.	.	PROPN
esutjss-264	42	22	2023	2023	NUM
esutjss-264	42	23	)	)	PUNCT
esutjss-264	42	24	.	.	PUNCT
esutjss-264	43	1	empirical	empirical	ADJ
esutjss-264	43	2	studies	study	NOUN
esutjss-264	43	3	yield	yield	VERB
esutjss-264	43	4	mixed	mixed	ADJ
esutjss-264	43	5	results	result	NOUN
esutjss-264	43	6	regarding	regard	VERB
esutjss-264	43	7	board	board	NOUN
esutjss-264	43	8	size	size	NOUN
esutjss-264	43	9	and	and	CCONJ
esutjss-264	43	10	earnings	earning	NOUN
esutjss-264	43	11	management	management	NOUN
esutjss-264	43	12	.	.	PUNCT
esutjss-264	44	1	attia	attia	PROPN
esutjss-264	44	2	,	,	PUNCT
esutjss-264	44	3	et	et	PROPN
esutjss-264	44	4	al	al	PROPN
esutjss-264	44	5	.	.	PROPN
esutjss-264	44	6	2022	2022	NUM
esutjss-264	44	7	)	)	PUNCT
esutjss-264	44	8	find	find	VERB
esutjss-264	44	9	that	that	SCONJ
esutjss-264	44	10	larger	large	ADJ
esutjss-264	44	11	boards	board	NOUN
esutjss-264	44	12	are	be	AUX
esutjss-264	44	13	associated	associate	VERB
esutjss-264	44	14	with	with	ADP
esutjss-264	44	15	lower	low	ADJ
esutjss-264	44	16	earnings	earning	NOUN
esutjss-264	44	17	management	management	NOUN
esutjss-264	44	18	,	,	PUNCT
esutjss-264	44	19	suggesting	suggest	VERB
esutjss-264	44	20	that	that	SCONJ
esutjss-264	44	21	increased	increase	VERB
esutjss-264	44	22	oversight	oversight	NOUN
esutjss-264	44	23	limits	limit	VERB
esutjss-264	44	24	managerial	managerial	ADJ
esutjss-264	44	25	discretion	discretion	NOUN
esutjss-264	44	26	.	.	PUNCT
esutjss-264	45	1	conversely	conversely	ADV
esutjss-264	45	2	,	,	PUNCT
esutjss-264	45	3	chou	chou	NOUN
esutjss-264	45	4	,	,	PUNCT
esutjss-264	45	5	et	et	PROPN
esutjss-264	45	6	al	al	PROPN
esutjss-264	45	7	.	.	PROPN
esutjss-264	45	8	2021	2021	NUM
esutjss-264	45	9	)	)	PUNCT
esutjss-264	45	10	find	find	VERB
esutjss-264	45	11	no	no	DET
esutjss-264	45	12	significant	significant	ADJ
esutjss-264	45	13	relationship	relationship	NOUN
esutjss-264	45	14	,	,	PUNCT
esutjss-264	45	15	indicating	indicate	VERB
esutjss-264	45	16	that	that	SCONJ
esutjss-264	45	17	board	board	NOUN
esutjss-264	45	18	effectiveness	effectiveness	NOUN
esutjss-264	45	19	may	may	AUX
esutjss-264	45	20	depend	depend	VERB
esutjss-264	45	21	on	on	ADP
esutjss-264	45	22	factors	factor	NOUN
esutjss-264	45	23	beyond	beyond	ADP
esutjss-264	45	24	size	size	NOUN
esutjss-264	45	25	,	,	PUNCT
esutjss-264	45	26	such	such	ADJ
esutjss-264	45	27	as	as	ADP
esutjss-264	45	28	director	director	NOUN
esutjss-264	45	29	expertise	expertise	NOUN
esutjss-264	45	30	and	and	CCONJ
esutjss-264	45	31	independence	independence	NOUN
esutjss-264	45	32	.	.	PUNCT
esutjss-264	46	1	in	in	ADP
esutjss-264	46	2	the	the	DET
esutjss-264	46	3	nigerian	nigerian	ADJ
esutjss-264	46	4	context	context	NOUN
esutjss-264	46	5	,	,	PUNCT
esutjss-264	46	6	board	board	NOUN
esutjss-264	46	7	size	size	NOUN
esutjss-264	46	8	's	's	PART
esutjss-264	46	9	impact	impact	NOUN
esutjss-264	46	10	on	on	ADP
esutjss-264	46	11	financial	financial	ADJ
esutjss-264	46	12	reporting	reporting	NOUN
esutjss-264	46	13	integrity	integrity	NOUN
esutjss-264	46	14	remains	remain	VERB
esutjss-264	46	15	an	an	DET
esutjss-264	46	16	area	area	NOUN
esutjss-264	46	17	of	of	ADP
esutjss-264	46	18	ongoing	ongoing	ADJ
esutjss-264	46	19	debate	debate	NOUN
esutjss-264	46	20	.	.	PUNCT
esutjss-264	47	1	h₀₁	h₀₁	PROPN
esutjss-264	47	2	:	:	PUNCT
esutjss-264	47	3	board	board	NOUN
esutjss-264	47	4	size	size	NOUN
esutjss-264	47	5	has	have	VERB
esutjss-264	47	6	no	no	DET
esutjss-264	47	7	significant	significant	ADJ
esutjss-264	47	8	effect	effect	NOUN
esutjss-264	47	9	on	on	ADP
esutjss-264	47	10	earnings	earning	NOUN
esutjss-264	47	11	management	management	NOUN
esutjss-264	47	12	practices	practice	NOUN
esutjss-264	47	13	in	in	ADP
esutjss-264	47	14	nigerian	nigerian	ADJ
esutjss-264	47	15	firms	firm	NOUN
esutjss-264	47	16	.	.	PUNCT
esutjss-264	48	1	2.3	2.3	NUM
esutjss-264	48	2	board	board	NOUN
esutjss-264	48	3	independence	independence	NOUN
esutjss-264	48	4	and	and	CCONJ
esutjss-264	48	5	earnings	earning	NOUN
esutjss-264	48	6	management	management	NOUN
esutjss-264	48	7	board	board	NOUN
esutjss-264	48	8	independence	independence	NOUN
esutjss-264	48	9	refers	refer	VERB
esutjss-264	48	10	to	to	ADP
esutjss-264	48	11	the	the	DET
esutjss-264	48	12	proportion	proportion	NOUN
esutjss-264	48	13	of	of	ADP
esutjss-264	48	14	non	non	ADJ
esutjss-264	48	15	-	-	ADJ
esutjss-264	48	16	executive	executive	ADJ
esutjss-264	48	17	or	or	CCONJ
esutjss-264	48	18	independent	independent	ADJ
esutjss-264	48	19	directors	director	NOUN
esutjss-264	48	20	on	on	ADP
esutjss-264	48	21	a	a	DET
esutjss-264	48	22	firm	firm	NOUN
esutjss-264	48	23	's	's	PART
esutjss-264	48	24	board	board	NOUN
esutjss-264	48	25	.	.	PUNCT
esutjss-264	49	1	independent	independent	ADJ
esutjss-264	49	2	directors	director	NOUN
esutjss-264	49	3	are	be	AUX
esutjss-264	49	4	expected	expect	VERB
esutjss-264	49	5	to	to	PART
esutjss-264	49	6	provide	provide	VERB
esutjss-264	49	7	unbiased	unbiased	ADJ
esutjss-264	49	8	oversight	oversight	NOUN
esutjss-264	49	9	,	,	PUNCT
esutjss-264	49	10	limiting	limit	VERB
esutjss-264	49	11	managerial	managerial	ADJ
esutjss-264	49	12	opportunism	opportunism	NOUN
esutjss-264	49	13	and	and	CCONJ
esutjss-264	49	14	ensuring	ensure	VERB
esutjss-264	49	15	transparent	transparent	ADJ
esutjss-264	49	16	financial	financial	ADJ
esutjss-264	49	17	reporting	reporting	NOUN
esutjss-264	49	18	(	(	PUNCT
esutjss-264	49	19	liu	liu	PROPN
esutjss-264	49	20	,	,	PUNCT
esutjss-264	49	21	ahlstrom	ahlstrom	PROPN
esutjss-264	49	22	&	&	CCONJ
esutjss-264	49	23	zhang	zhang	PROPN
esutjss-264	49	24	,	,	PUNCT
esutjss-264	49	25	2024	2024	NUM
esutjss-264	49	26	)	)	PUNCT
esutjss-264	49	27	.	.	PUNCT
esutjss-264	50	1	the	the	DET
esutjss-264	50	2	agency	agency	NOUN
esutjss-264	50	3	theory	theory	NOUN
esutjss-264	50	4	suggests	suggest	VERB
esutjss-264	50	5	that	that	SCONJ
esutjss-264	50	6	a	a	DET
esutjss-264	50	7	higher	high	ADJ
esutjss-264	50	8	proportion	proportion	NOUN
esutjss-264	50	9	of	of	ADP
esutjss-264	50	10	independent	independent	ADJ
esutjss-264	50	11	directors	director	NOUN
esutjss-264	50	12	enhances	enhance	VERB
esutjss-264	50	13	board	board	NOUN
esutjss-264	50	14	effectiveness	effectiveness	NOUN
esutjss-264	50	15	in	in	ADP
esutjss-264	50	16	monitoring	monitor	VERB
esutjss-264	50	17	executives	executive	NOUN
esutjss-264	50	18	,	,	PUNCT
esutjss-264	50	19	thereby	thereby	ADV
esutjss-264	50	20	reducing	reduce	VERB
esutjss-264	50	21	earnings	earning	NOUN
esutjss-264	50	22	manipulation	manipulation	NOUN
esutjss-264	50	23	(	(	PUNCT
esutjss-264	50	24	sinebe	sinebe	NOUN
esutjss-264	50	25	&	&	CCONJ
esutjss-264	50	26	okolo	okolo	PROPN
esutjss-264	50	27	,	,	PUNCT
esutjss-264	50	28	2022	2022	NUM
esutjss-264	50	29	;	;	PUNCT
esutjss-264	50	30	özdemir	özdemir	PROPN
esutjss-264	50	31	&	&	CCONJ
esutjss-264	50	32	kahraman	kahraman	NOUN
esutjss-264	50	33	,	,	PUNCT
esutjss-264	50	34	2023	2023	NUM
esutjss-264	50	35	)	)	PUNCT
esutjss-264	50	36	.	.	PUNCT
esutjss-264	51	1	empirical	empirical	ADJ
esutjss-264	51	2	evidence	evidence	NOUN
esutjss-264	51	3	supports	support	VERB
esutjss-264	51	4	the	the	DET
esutjss-264	51	5	role	role	NOUN
esutjss-264	51	6	of	of	ADP
esutjss-264	51	7	board	board	NOUN
esutjss-264	51	8	independence	independence	NOUN
esutjss-264	51	9	in	in	ADP
esutjss-264	51	10	mitigating	mitigate	VERB
esutjss-264	51	11	earnings	earning	NOUN
esutjss-264	51	12	management	management	NOUN
esutjss-264	51	13	.	.	PUNCT
esutjss-264	52	1	aleqab	aleqab	NOUN
esutjss-264	52	2	,	,	PUNCT
esutjss-264	52	3	et	et	PROPN
esutjss-264	52	4	al	al	PROPN
esutjss-264	52	5	.	.	PROPN
esutjss-264	53	1	(	(	PUNCT
esutjss-264	53	2	2021	2021	NUM
esutjss-264	53	3	)	)	PUNCT
esutjss-264	53	4	show	show	VERB
esutjss-264	53	5	that	that	SCONJ
esutjss-264	53	6	firms	firm	NOUN
esutjss-264	53	7	with	with	ADP
esutjss-264	53	8	more	more	ADJ
esutjss-264	53	9	independent	independent	ADJ
esutjss-264	53	10	directors	director	NOUN
esutjss-264	53	11	exhibit	exhibit	VERB
esutjss-264	53	12	lower	low	ADJ
esutjss-264	53	13	earnings	earning	NOUN
esutjss-264	53	14	management	management	NOUN
esutjss-264	53	15	levels	level	NOUN
esutjss-264	53	16	.	.	PUNCT
esutjss-264	54	1	however	however	ADV
esutjss-264	54	2	,	,	PUNCT
esutjss-264	54	3	some	some	DET
esutjss-264	54	4	studies	study	NOUN
esutjss-264	54	5	suggest	suggest	VERB
esutjss-264	54	6	that	that	SCONJ
esutjss-264	54	7	the	the	DET
esutjss-264	54	8	mere	mere	ADJ
esutjss-264	54	9	presence	presence	NOUN
esutjss-264	54	10	of	of	ADP
esutjss-264	54	11	independent	independent	ADJ
esutjss-264	54	12	directors	director	NOUN
esutjss-264	54	13	may	may	AUX
esutjss-264	54	14	not	not	PART
esutjss-264	54	15	be	be	AUX
esutjss-264	54	16	sufficient	sufficient	ADJ
esutjss-264	54	17	,	,	PUNCT
esutjss-264	54	18	and	and	CCONJ
esutjss-264	54	19	their	their	PRON
esutjss-264	54	20	effectiveness	effectiveness	NOUN
esutjss-264	54	21	depends	depend	VERB
esutjss-264	54	22	on	on	ADP
esutjss-264	54	23	their	their	PRON
esutjss-264	54	24	expertise	expertise	NOUN
esutjss-264	54	25	,	,	PUNCT
esutjss-264	54	26	commitment	commitment	NOUN
esutjss-264	54	27	,	,	PUNCT
esutjss-264	54	28	and	and	CCONJ
esutjss-264	54	29	incentives	incentive	NOUN
esutjss-264	54	30	(	(	PUNCT
esutjss-264	54	31	muñoz	muñoz	PROPN
esutjss-264	54	32	mendoza	mendoza	PROPN
esutjss-264	54	33	,	,	PUNCT
esutjss-264	54	34	veloso	veloso	PROPN
esutjss-264	54	35	ramos	ramos	PROPN
esutjss-264	54	36	,	,	PUNCT
esutjss-264	54	37	sepúlveda	sepúlveda	PROPN
esutjss-264	54	38	yelpo	yelpo	PROPN
esutjss-264	54	39	,	,	PUNCT
esutjss-264	54	40	delgado	delgado	VERB
esutjss-264	54	41	fuentealba	fuentealba	PROPN
esutjss-264	54	42	&	&	CCONJ
esutjss-264	54	43	fuentes	fuentes	PROPN
esutjss-264	54	44	-	-	PUNCT
esutjss-264	54	45	solís	solís	NOUN
esutjss-264	54	46	,	,	PUNCT
esutjss-264	54	47	2021	2021	NUM
esutjss-264	54	48	)	)	PUNCT
esutjss-264	54	49	.	.	PUNCT
esutjss-264	55	1	given	give	VERB
esutjss-264	55	2	nigeria	nigeria	PRON
esutjss-264	55	3	's	's	PART
esutjss-264	55	4	corporate	corporate	ADJ
esutjss-264	55	5	governance	governance	NOUN
esutjss-264	55	6	environment	environment	NOUN
esutjss-264	55	7	,	,	PUNCT
esutjss-264	55	8	assessing	assess	VERB
esutjss-264	55	9	the	the	DET
esutjss-264	55	10	impact	impact	NOUN
esutjss-264	55	11	of	of	ADP
esutjss-264	55	12	board	board	NOUN
esutjss-264	55	13	independence	independence	NOUN
esutjss-264	55	14	on	on	ADP
esutjss-264	55	15	earnings	earning	NOUN
esutjss-264	55	16	management	management	NOUN
esutjss-264	55	17	remains	remain	VERB
esutjss-264	55	18	critical	critical	ADJ
esutjss-264	55	19	.	.	PUNCT
esutjss-264	56	1	h₀₂	h₀₂	NOUN
esutjss-264	56	2	:	:	PUNCT
esutjss-264	56	3	board	board	NOUN
esutjss-264	56	4	independence	independence	NOUN
esutjss-264	56	5	has	have	VERB
esutjss-264	56	6	no	no	DET
esutjss-264	56	7	significant	significant	ADJ
esutjss-264	56	8	impact	impact	NOUN
esutjss-264	56	9	on	on	ADP
esutjss-264	56	10	earnings	earning	NOUN
esutjss-264	56	11	management	management	NOUN
esutjss-264	56	12	practices	practice	NOUN
esutjss-264	56	13	.	.	PUNCT
esutjss-264	57	1	2.4	2.4	NUM
esutjss-264	57	2	audit	audit	NOUN
esutjss-264	57	3	committee	committee	NOUN
esutjss-264	57	4	independence	independence	NOUN
esutjss-264	57	5	and	and	CCONJ
esutjss-264	57	6	earnings	earning	NOUN
esutjss-264	57	7	management	management	NOUN
esutjss-264	57	8	audit	audit	NOUN
esutjss-264	57	9	committee	committee	NOUN
esutjss-264	57	10	independence	independence	NOUN
esutjss-264	57	11	,	,	PUNCT
esutjss-264	57	12	defined	define	VERB
esutjss-264	57	13	by	by	ADP
esutjss-264	57	14	the	the	DET
esutjss-264	57	15	proportion	proportion	NOUN
esutjss-264	57	16	of	of	ADP
esutjss-264	57	17	non	non	ADJ
esutjss-264	57	18	-	-	ADJ
esutjss-264	57	19	executive	executive	ADJ
esutjss-264	57	20	or	or	CCONJ
esutjss-264	57	21	independent	independent	ADJ
esutjss-264	57	22	members	member	NOUN
esutjss-264	57	23	,	,	PUNCT
esutjss-264	57	24	strengthens	strengthen	VERB
esutjss-264	57	25	oversight	oversight	NOUN
esutjss-264	57	26	by	by	ADP
esutjss-264	57	27	minimizing	minimize	VERB
esutjss-264	57	28	conflicts	conflict	NOUN
esutjss-264	57	29	of	of	ADP
esutjss-264	57	30	interest	interest	NOUN
esutjss-264	57	31	and	and	CCONJ
esutjss-264	57	32	enhancing	enhance	VERB
esutjss-264	57	33	transparency	transparency	NOUN
esutjss-264	57	34	(	(	PUNCT
esutjss-264	57	35	ngo	ngo	PROPN
esutjss-264	57	36	&	&	CCONJ
esutjss-264	57	37	le	le	PROPN
esutjss-264	57	38	,	,	PUNCT
esutjss-264	57	39	20219	20219	NUM
esutjss-264	57	40	;	;	PUNCT
esutjss-264	57	41	sinebe	sinebe	NOUN
esutjss-264	57	42	,	,	PUNCT
esutjss-264	57	43	2023b	2023b	NUM
esutjss-264	57	44	)	)	PUNCT
esutjss-264	57	45	.	.	PUNCT
esutjss-264	58	1	the	the	DET
esutjss-264	58	2	resource	resource	NOUN
esutjss-264	58	3	dependence	dependence	NOUN
esutjss-264	58	4	theory	theory	NOUN
esutjss-264	58	5	suggests	suggest	VERB
esutjss-264	58	6	that	that	SCONJ
esutjss-264	58	7	independent	independent	ADJ
esutjss-264	58	8	audit	audit	NOUN
esutjss-264	58	9	committees	committee	NOUN
esutjss-264	58	10	improve	improve	VERB
esutjss-264	58	11	financial	financial	ADJ
esutjss-264	58	12	oversight	oversight	NOUN
esutjss-264	58	13	by	by	ADP
esutjss-264	58	14	bringing	bring	VERB
esutjss-264	58	15	external	external	ADJ
esutjss-264	58	16	expertise	expertise	NOUN
esutjss-264	58	17	and	and	CCONJ
esutjss-264	58	18	reducing	reduce	VERB
esutjss-264	58	19	information	information	NOUN
esutjss-264	58	20	asymmetry	asymmetry	NOUN
esutjss-264	58	21	(	(	PUNCT
esutjss-264	58	22	nwoye	nwoye	NOUN
esutjss-264	58	23	,	,	PUNCT
esutjss-264	58	24	et	et	PROPN
esutjss-264	58	25	al	al	PROPN
esutjss-264	58	26	.	.	PROPN
esutjss-264	58	27	2021	2021	NUM
esutjss-264	58	28	)	)	PUNCT
esutjss-264	58	29	.	.	PUNCT
esutjss-264	59	1	ridho	ridho	NOUN
esutjss-264	59	2	,	,	PUNCT
esutjss-264	59	3	et	et	PROPN
esutjss-264	59	4	al	al	PROPN
esutjss-264	59	5	.	.	PROPN
esutjss-264	60	1	(	(	PUNCT
esutjss-264	60	2	2023	2023	NUM
esutjss-264	60	3	)	)	PUNCT
esutjss-264	60	4	observed	observe	VERB
esutjss-264	60	5	that	that	SCONJ
esutjss-264	60	6	firms	firm	NOUN
esutjss-264	60	7	with	with	ADP
esutjss-264	60	8	independent	independent	ADJ
esutjss-264	60	9	audit	audit	NOUN
esutjss-264	60	10	committees	committee	NOUN
esutjss-264	60	11	exhibit	exhibit	VERB
esutjss-264	60	12	lower	low	ADJ
esutjss-264	60	13	levels	level	NOUN
esutjss-264	60	14	of	of	ADP
esutjss-264	60	15	earnings	earning	NOUN
esutjss-264	60	16	manipulation	manipulation	NOUN
esutjss-264	60	17	,	,	PUNCT
esutjss-264	60	18	as	as	SCONJ
esutjss-264	60	19	independent	independent	ADJ
esutjss-264	60	20	members	member	NOUN
esutjss-264	60	21	are	be	AUX
esutjss-264	60	22	more	more	ADV
esutjss-264	60	23	likely	likely	ADJ
esutjss-264	60	24	to	to	PART
esutjss-264	60	25	challenge	challenge	VERB
esutjss-264	60	26	managerial	managerial	ADJ
esutjss-264	60	27	decisions	decision	NOUN
esutjss-264	60	28	.	.	PUNCT
esutjss-264	61	1	however	however	ADV
esutjss-264	61	2	,	,	PUNCT
esutjss-264	61	3	some	some	DET
esutjss-264	61	4	research	research	NOUN
esutjss-264	61	5	indicates	indicate	VERB
esutjss-264	61	6	that	that	SCONJ
esutjss-264	61	7	independence	independence	NOUN
esutjss-264	61	8	alone	alone	ADV
esutjss-264	61	9	is	be	AUX
esutjss-264	61	10	insufficient	insufficient	ADJ
esutjss-264	61	11	,	,	PUNCT
esutjss-264	61	12	and	and	CCONJ
esutjss-264	61	13	factors	factor	NOUN
esutjss-264	61	14	such	such	ADJ
esutjss-264	61	15	as	as	ADP
esutjss-264	61	16	financial	financial	ADJ
esutjss-264	61	17	expertise	expertise	NOUN
esutjss-264	61	18	and	and	CCONJ
esutjss-264	61	19	meeting	meet	VERB
esutjss-264	61	20	frequency	frequency	NOUN
esutjss-264	61	21	play	play	VERB
esutjss-264	61	22	crucial	crucial	ADJ
esutjss-264	61	23	roles	role	NOUN
esutjss-264	61	24	in	in	ADP
esutjss-264	61	25	ensuring	ensure	VERB
esutjss-264	61	26	audit	audit	NOUN
esutjss-264	61	27	committee	committee	NOUN
esutjss-264	61	28	effectiveness	effectiveness	NOUN
esutjss-264	61	29	(	(	PUNCT
esutjss-264	61	30	tang	tang	PROPN
esutjss-264	61	31	&	&	CCONJ
esutjss-264	61	32	suwarsini	suwarsini	PROPN
esutjss-264	61	33	,	,	PUNCT
esutjss-264	61	34	2021	2021	NUM
esutjss-264	61	35	;	;	PUNCT
esutjss-264	61	36	okolo	okolo	PROPN
esutjss-264	61	37	&	&	CCONJ
esutjss-264	61	38	sinebe	sinebe	PROPN
esutjss-264	61	39	,	,	PUNCT
esutjss-264	61	40	2025	2025	NUM
esutjss-264	61	41	)	)	PUNCT
esutjss-264	61	42	.	.	PUNCT
esutjss-264	62	1	the	the	DET
esutjss-264	62	2	nigerian	nigerian	ADJ
esutjss-264	62	3	corporate	corporate	ADJ
esutjss-264	62	4	sector	sector	NOUN
esutjss-264	62	5	provides	provide	VERB
esutjss-264	62	6	a	a	DET
esutjss-264	62	7	unique	unique	ADJ
esutjss-264	62	8	setting	setting	NOUN
esutjss-264	62	9	to	to	PART
esutjss-264	62	10	examine	examine	VERB
esutjss-264	62	11	how	how	SCONJ
esutjss-264	62	12	audit	audit	NOUN
esutjss-264	62	13	committee	committee	NOUN
esutjss-264	62	14	independence	independence	NOUN
esutjss-264	62	15	influences	influence	VERB
esutjss-264	62	16	earnings	earning	NOUN
esutjss-264	62	17	management	management	NOUN
esutjss-264	62	18	.	.	PUNCT
esutjss-264	63	1	h₀₃	h₀₃	PROPN
esutjss-264	63	2	:	:	PUNCT
esutjss-264	63	3	audit	audit	PROPN
esutjss-264	63	4	committee	committee	NOUN
esutjss-264	63	5	independence	independence	NOUN
esutjss-264	63	6	does	do	AUX
esutjss-264	63	7	not	not	PART
esutjss-264	63	8	significantly	significantly	ADV
esutjss-264	63	9	influence	influence	VERB
esutjss-264	63	10	earnings	earning	NOUN
esutjss-264	63	11	management	management	NOUN
esutjss-264	63	12	practices	practice	NOUN
esutjss-264	63	13	.	.	PUNCT
esutjss-264	64	1	2.5	2.5	NUM
esutjss-264	64	2	leverage	leverage	NOUN
esutjss-264	64	3	and	and	CCONJ
esutjss-264	64	4	earnings	earning	NOUN
esutjss-264	64	5	management	management	NOUN
esutjss-264	64	6	leverage	leverage	NOUN
esutjss-264	64	7	,	,	PUNCT
esutjss-264	64	8	measured	measure	VERB
esutjss-264	64	9	by	by	ADP
esutjss-264	64	10	a	a	DET
esutjss-264	64	11	firm	firm	NOUN
esutjss-264	64	12	's	's	PART
esutjss-264	64	13	debt	debt	NOUN
esutjss-264	64	14	ratio	ratio	NOUN
esutjss-264	64	15	,	,	PUNCT
esutjss-264	64	16	influences	influence	VERB
esutjss-264	64	17	financial	financial	ADJ
esutjss-264	64	18	reporting	reporting	NOUN
esutjss-264	64	19	incentives	incentive	NOUN
esutjss-264	64	20	.	.	PUNCT
esutjss-264	65	1	the	the	DET
esutjss-264	65	2	agency	agency	NOUN
esutjss-264	65	3	theory	theory	NOUN
esutjss-264	65	4	suggests	suggest	VERB
esutjss-264	65	5	that	that	SCONJ
esutjss-264	65	6	highly	highly	ADV
esutjss-264	65	7	leveraged	leveraged	ADJ
esutjss-264	65	8	firms	firm	NOUN
esutjss-264	65	9	face	face	VERB
esutjss-264	65	10	increased	increase	VERB
esutjss-264	65	11	scrutiny	scrutiny	NOUN
esutjss-264	65	12	from	from	ADP
esutjss-264	65	13	creditors	creditor	NOUN
esutjss-264	65	14	and	and	CCONJ
esutjss-264	65	15	may	may	AUX
esutjss-264	65	16	manipulate	manipulate	VERB
esutjss-264	65	17	earnings	earning	NOUN
esutjss-264	65	18	to	to	PART
esutjss-264	65	19	meet	meet	VERB
esutjss-264	65	20	debt	debt	NOUN
esutjss-264	65	21	covenants	covenant	NOUN
esutjss-264	65	22	or	or	CCONJ
esutjss-264	65	23	enhance	enhance	VERB
esutjss-264	65	24	perceived	perceive	VERB
esutjss-264	65	25	creditworthiness	creditworthiness	NOUN
esutjss-264	65	26	(	(	PUNCT
esutjss-264	65	27	al	al	PROPN
esutjss-264	65	28	-	-	PUNCT
esutjss-264	65	29	zaqeba	zaqeba	PROPN
esutjss-264	65	30	,	,	PUNCT
esutjss-264	65	31	abdul	abdul	PROPN
esutjss-264	65	32	,	,	PUNCT
esutjss-264	65	33	ineizeh	ineizeh	PROPN
esutjss-264	65	34	,	,	PUNCT
esutjss-264	65	35	hussein	hussein	PROPN
esutjss-264	65	36	&	&	CCONJ
esutjss-264	65	37	albawwat	albawwat	PROPN
esutjss-264	65	38	,	,	PUNCT
esutjss-264	65	39	2022	2022	NUM
esutjss-264	65	40	)	)	PUNCT
esutjss-264	65	41	.	.	PUNCT
esutjss-264	66	1	firms	firm	NOUN
esutjss-264	66	2	with	with	ADP
esutjss-264	66	3	high	high	ADJ
esutjss-264	66	4	debt	debt	NOUN
esutjss-264	66	5	levels	level	NOUN
esutjss-264	66	6	often	often	ADV
esutjss-264	66	7	have	have	VERB
esutjss-264	66	8	incentives	incentive	NOUN
esutjss-264	66	9	to	to	PART
esutjss-264	66	10	smooth	smooth	VERB
esutjss-264	66	11	earnings	earning	NOUN
esutjss-264	66	12	or	or	CCONJ
esutjss-264	66	13	inflate	inflate	VERB
esutjss-264	66	14	profits	profit	NOUN
esutjss-264	66	15	to	to	PART
esutjss-264	66	16	maintain	maintain	VERB
esutjss-264	66	17	investor	investor	NOUN
esutjss-264	66	18	confidence	confidence	NOUN
esutjss-264	66	19	and	and	CCONJ
esutjss-264	66	20	avoid	avoid	VERB
esutjss-264	66	21	violating	violate	VERB
esutjss-264	66	22	loan	loan	NOUN
esutjss-264	66	23	agreements	agreement	NOUN
esutjss-264	66	24	.	.	PUNCT
esutjss-264	67	1	ali	ali	PROPN
esutjss-264	67	2	,	,	PUNCT
esutjss-264	67	3	arslan	arslan	PROPN
esutjss-264	67	4	,	,	PUNCT
esutjss-264	67	5	mubeen	mubeen	PROPN
esutjss-264	67	6	,	,	PUNCT
esutjss-264	67	7	azeem	azeem	PROPN
esutjss-264	67	8	,	,	PUNCT
esutjss-264	67	9	zhen	zhen	PROPN
esutjss-264	67	10	-	-	PUNCT
esutjss-264	67	11	yu	yu	PROPN
esutjss-264	67	12	,	,	PUNCT
esutjss-264	67	13	yushi	yushi	PROPN
esutjss-264	67	14	&	&	CCONJ
esutjss-264	67	15	miao	miao	PROPN
esutjss-264	67	16	,	,	PUNCT
esutjss-264	67	17	2024	2024	NUM
esutjss-264	67	18	)	)	PUNCT
esutjss-264	67	19	argues	argue	VERB
esutjss-264	67	20	that	that	SCONJ
esutjss-264	67	21	firms	firm	NOUN
esutjss-264	67	22	with	with	ADP
esutjss-264	67	23	debt	debt	NOUN
esutjss-264	67	24	constraints	constraint	NOUN
esutjss-264	67	25	are	be	AUX
esutjss-264	67	26	more	more	ADV
esutjss-264	67	27	likely	likely	ADJ
esutjss-264	67	28	to	to	PART
esutjss-264	67	29	manipulate	manipulate	VERB
esutjss-264	67	30	earnings	earning	NOUN
esutjss-264	67	31	.	.	PUNCT
esutjss-264	68	1	however	however	ADV
esutjss-264	68	2	,	,	PUNCT
esutjss-264	68	3	some	some	DET
esutjss-264	68	4	studies	study	NOUN
esutjss-264	68	5	suggest	suggest	VERB
esutjss-264	68	6	130	130	NUM
esutjss-264	68	7	that	that	SCONJ
esutjss-264	68	8	creditor	creditor	NOUN
esutjss-264	68	9	monitoring	monitoring	NOUN
esutjss-264	68	10	can	can	AUX
esutjss-264	68	11	act	act	VERB
esutjss-264	68	12	as	as	ADP
esutjss-264	68	13	a	a	DET
esutjss-264	68	14	deterrent	deterrent	NOUN
esutjss-264	68	15	,	,	PUNCT
esutjss-264	68	16	reducing	reduce	VERB
esutjss-264	68	17	earnings	earning	NOUN
esutjss-264	68	18	management	management	NOUN
esutjss-264	68	19	behavior	behavior	NOUN
esutjss-264	68	20	(	(	PUNCT
esutjss-264	68	21	christensen	christensen	PROPN
esutjss-264	68	22	,	,	PUNCT
esutjss-264	68	23	huffman	huffman	PROPN
esutjss-264	68	24	,	,	PUNCT
esutjss-264	68	25	lewis‐western	lewis‐western	PROPN
esutjss-264	68	26	&	&	CCONJ
esutjss-264	68	27	valentine	valentine	PROPN
esutjss-264	68	28	,	,	PUNCT
esutjss-264	68	29	2023	2023	NUM
esutjss-264	68	30	;	;	PUNCT
esutjss-264	68	31	sinebe	sinebe	NOUN
esutjss-264	68	32	,	,	PUNCT
esutjss-264	68	33	2024a	2024a	NUM
esutjss-264	68	34	)	)	PUNCT
esutjss-264	68	35	.	.	PUNCT
esutjss-264	69	1	the	the	DET
esutjss-264	69	2	extent	extent	NOUN
esutjss-264	69	3	to	to	PART
esutjss-264	69	4	which	which	PRON
esutjss-264	69	5	leverage	leverage	NOUN
esutjss-264	69	6	influences	influence	VERB
esutjss-264	69	7	earnings	earning	NOUN
esutjss-264	69	8	management	management	NOUN
esutjss-264	69	9	in	in	ADP
esutjss-264	69	10	nigeria	nigeria	PROPN
esutjss-264	69	11	remains	remain	VERB
esutjss-264	69	12	a	a	DET
esutjss-264	69	13	critical	critical	ADJ
esutjss-264	69	14	issue	issue	NOUN
esutjss-264	69	15	for	for	ADP
esutjss-264	69	16	empirical	empirical	ADJ
esutjss-264	69	17	investigation	investigation	NOUN
esutjss-264	69	18	.	.	PUNCT
esutjss-264	70	1	h₀₄	h₀₄	NOUN
esutjss-264	70	2	:	:	PUNCT
esutjss-264	70	3	leverage	leverage	NOUN
esutjss-264	70	4	has	have	VERB
esutjss-264	70	5	no	no	DET
esutjss-264	70	6	significant	significant	ADJ
esutjss-264	70	7	effect	effect	NOUN
esutjss-264	70	8	on	on	ADP
esutjss-264	70	9	earnings	earning	NOUN
esutjss-264	70	10	management	management	NOUN
esutjss-264	70	11	practices	practice	NOUN
esutjss-264	70	12	.	.	PUNCT
esutjss-264	71	1	2.6	2.6	NUM
esutjss-264	71	2	firm	firm	ADJ
esutjss-264	71	3	size	size	NOUN
esutjss-264	71	4	and	and	CCONJ
esutjss-264	71	5	earnings	earning	NOUN
esutjss-264	71	6	management	management	NOUN
esutjss-264	71	7	(	(	PUNCT
esutjss-264	71	8	control	control	NOUN
esutjss-264	71	9	variable	variable	NOUN
esutjss-264	71	10	)	)	PUNCT
esutjss-264	71	11	firm	firm	ADJ
esutjss-264	71	12	size	size	NOUN
esutjss-264	71	13	is	be	AUX
esutjss-264	71	14	often	often	ADV
esutjss-264	71	15	used	use	VERB
esutjss-264	71	16	as	as	ADP
esutjss-264	71	17	a	a	DET
esutjss-264	71	18	control	control	NOUN
esutjss-264	71	19	variable	variable	NOUN
esutjss-264	71	20	in	in	ADP
esutjss-264	71	21	earnings	earning	NOUN
esutjss-264	71	22	management	management	NOUN
esutjss-264	71	23	studies	study	NOUN
esutjss-264	71	24	,	,	PUNCT
esutjss-264	71	25	as	as	SCONJ
esutjss-264	71	26	larger	large	ADJ
esutjss-264	71	27	firms	firm	NOUN
esutjss-264	71	28	tend	tend	VERB
esutjss-264	71	29	to	to	PART
esutjss-264	71	30	have	have	VERB
esutjss-264	71	31	more	more	ADV
esutjss-264	71	32	robust	robust	ADJ
esutjss-264	71	33	corporate	corporate	ADJ
esutjss-264	71	34	governance	governance	NOUN
esutjss-264	71	35	structures	structure	NOUN
esutjss-264	71	36	,	,	PUNCT
esutjss-264	71	37	greater	great	ADJ
esutjss-264	71	38	regulatory	regulatory	ADJ
esutjss-264	71	39	scrutiny	scrutiny	NOUN
esutjss-264	71	40	,	,	PUNCT
esutjss-264	71	41	and	and	CCONJ
esutjss-264	71	42	higher	high	ADJ
esutjss-264	71	43	transparency	transparency	NOUN
esutjss-264	71	44	in	in	ADP
esutjss-264	71	45	financial	financial	ADJ
esutjss-264	71	46	reporting	reporting	NOUN
esutjss-264	71	47	(	(	PUNCT
esutjss-264	71	48	boachie	boachie	PROPN
esutjss-264	71	49	&	&	CCONJ
esutjss-264	71	50	mensah	mensah	PROPN
esutjss-264	71	51	,	,	PUNCT
esutjss-264	71	52	2022	2022	NUM
esutjss-264	71	53	)	)	PUNCT
esutjss-264	71	54	.	.	PUNCT
esutjss-264	72	1	larger	large	ADJ
esutjss-264	72	2	firms	firm	NOUN
esutjss-264	72	3	are	be	AUX
esutjss-264	72	4	generally	generally	ADV
esutjss-264	72	5	subject	subject	ADJ
esutjss-264	72	6	to	to	ADP
esutjss-264	72	7	stricter	strict	ADJ
esutjss-264	72	8	regulatory	regulatory	ADJ
esutjss-264	72	9	oversight	oversight	NOUN
esutjss-264	72	10	and	and	CCONJ
esutjss-264	72	11	investor	investor	NOUN
esutjss-264	72	12	scrutiny	scrutiny	NOUN
esutjss-264	72	13	,	,	PUNCT
esutjss-264	72	14	which	which	PRON
esutjss-264	72	15	can	can	AUX
esutjss-264	72	16	limit	limit	VERB
esutjss-264	72	17	earnings	earning	NOUN
esutjss-264	72	18	management	management	NOUN
esutjss-264	72	19	opportunities	opportunity	NOUN
esutjss-264	72	20	(	(	PUNCT
esutjss-264	72	21	chou	chou	NOUN
esutjss-264	72	22	,	,	PUNCT
esutjss-264	72	23	et	et	PROPN
esutjss-264	72	24	al	al	PROPN
esutjss-264	72	25	.	.	PROPN
esutjss-264	72	26	2021	2021	NUM
esutjss-264	72	27	;	;	PUNCT
esutjss-264	72	28	sinebe	sinebe	NOUN
esutjss-264	72	29	,	,	PUNCT
esutjss-264	72	30	2024b	2024b	NUM
esutjss-264	72	31	)	)	PUNCT
esutjss-264	72	32	.	.	PUNCT
esutjss-264	73	1	some	some	DET
esutjss-264	73	2	researchers	researcher	NOUN
esutjss-264	73	3	argue	argue	VERB
esutjss-264	73	4	that	that	SCONJ
esutjss-264	73	5	larger	large	ADJ
esutjss-264	73	6	firms	firm	NOUN
esutjss-264	73	7	have	have	VERB
esutjss-264	73	8	stronger	strong	ADJ
esutjss-264	73	9	internal	internal	ADJ
esutjss-264	73	10	controls	control	NOUN
esutjss-264	73	11	,	,	PUNCT
esutjss-264	73	12	reducing	reduce	VERB
esutjss-264	73	13	the	the	DET
esutjss-264	73	14	likelihood	likelihood	NOUN
esutjss-264	73	15	of	of	ADP
esutjss-264	73	16	earnings	earning	NOUN
esutjss-264	73	17	manipulation	manipulation	NOUN
esutjss-264	73	18	(	(	PUNCT
esutjss-264	73	19	hussain	hussain	PROPN
esutjss-264	73	20	,	,	PUNCT
esutjss-264	73	21	akhtar	akhtar	PROPN
esutjss-264	73	22	,	,	PUNCT
esutjss-264	73	23	ahmad	ahmad	PROPN
esutjss-264	73	24	,	,	PUNCT
esutjss-264	73	25	salman	salman	PROPN
esutjss-264	73	26	&	&	CCONJ
esutjss-264	73	27	malik	malik	PROPN
esutjss-264	73	28	,	,	PUNCT
esutjss-264	73	29	2024	2024	NUM
esutjss-264	73	30	)	)	PUNCT
esutjss-264	73	31	,	,	PUNCT
esutjss-264	73	32	while	while	SCONJ
esutjss-264	73	33	others	other	NOUN
esutjss-264	73	34	suggest	suggest	VERB
esutjss-264	73	35	that	that	SCONJ
esutjss-264	73	36	large	large	ADJ
esutjss-264	73	37	firms	firm	NOUN
esutjss-264	73	38	may	may	AUX
esutjss-264	73	39	have	have	VERB
esutjss-264	73	40	greater	great	ADJ
esutjss-264	73	41	resources	resource	NOUN
esutjss-264	73	42	and	and	CCONJ
esutjss-264	73	43	incentives	incentive	NOUN
esutjss-264	73	44	to	to	PART
esutjss-264	73	45	engage	engage	VERB
esutjss-264	73	46	in	in	ADP
esutjss-264	73	47	earnings	earning	NOUN
esutjss-264	73	48	management	management	NOUN
esutjss-264	73	49	,	,	PUNCT
esutjss-264	73	50	particularly	particularly	ADV
esutjss-264	73	51	in	in	ADP
esutjss-264	73	52	response	response	NOUN
esutjss-264	73	53	to	to	ADP
esutjss-264	73	54	market	market	NOUN
esutjss-264	73	55	expectations	expectation	NOUN
esutjss-264	73	56	(	(	PUNCT
esutjss-264	73	57	shittu	shittu	ADJ
esutjss-264	73	58	,	,	PUNCT
esutjss-264	73	59	et	et	PROPN
esutjss-264	73	60	al	al	PROPN
esutjss-264	73	61	.	.	PROPN
esutjss-264	73	62	2023	2023	NUM
esutjss-264	73	63	)	)	PUNCT
esutjss-264	73	64	.	.	PUNCT
esutjss-264	74	1	given	give	VERB
esutjss-264	74	2	the	the	DET
esutjss-264	74	3	mixed	mixed	ADJ
esutjss-264	74	4	evidence	evidence	NOUN
esutjss-264	74	5	,	,	PUNCT
esutjss-264	74	6	this	this	DET
esutjss-264	74	7	study	study	NOUN
esutjss-264	74	8	controls	control	VERB
esutjss-264	74	9	for	for	ADP
esutjss-264	74	10	firm	firm	ADJ
esutjss-264	74	11	size	size	NOUN
esutjss-264	74	12	to	to	PART
esutjss-264	74	13	isolate	isolate	VERB
esutjss-264	74	14	its	its	PRON
esutjss-264	74	15	potential	potential	ADJ
esutjss-264	74	16	influence	influence	NOUN
esutjss-264	74	17	on	on	ADP
esutjss-264	74	18	earnings	earning	NOUN
esutjss-264	74	19	management	management	NOUN
esutjss-264	74	20	practices	practice	NOUN
esutjss-264	74	21	among	among	ADP
esutjss-264	74	22	nigerian	nigerian	ADJ
esutjss-264	74	23	firms	firm	NOUN
esutjss-264	74	24	.	.	PUNCT
esutjss-264	75	1	h₀₅	h₀₅	ADJ
esutjss-264	75	2	:	:	PUNCT
esutjss-264	75	3	firm	firm	ADJ
esutjss-264	75	4	size	size	NOUN
esutjss-264	75	5	does	do	AUX
esutjss-264	75	6	not	not	PART
esutjss-264	75	7	significantly	significantly	ADV
esutjss-264	75	8	moderate	moderate	VERB
esutjss-264	75	9	the	the	DET
esutjss-264	75	10	relationship	relationship	NOUN
esutjss-264	75	11	between	between	ADP
esutjss-264	75	12	corporate	corporate	ADJ
esutjss-264	75	13	governance	governance	NOUN
esutjss-264	75	14	mechanisms	mechanism	NOUN
esutjss-264	75	15	and	and	CCONJ
esutjss-264	75	16	earnings	earning	NOUN
esutjss-264	75	17	management	management	NOUN
esutjss-264	75	18	practices	practice	NOUN
esutjss-264	75	19	.	.	PUNCT
esutjss-264	76	1	2.2	2.2	NUM
esutjss-264	76	2	.	.	PUNCT
esutjss-264	77	1	theoretical	theoretical	ADJ
esutjss-264	77	2	foundations	foundation	NOUN
esutjss-264	77	3	various	various	ADJ
esutjss-264	77	4	theoretical	theoretical	ADJ
esutjss-264	77	5	frameworks	framework	NOUN
esutjss-264	77	6	can	can	AUX
esutjss-264	77	7	be	be	AUX
esutjss-264	77	8	utilized	utilize	VERB
esutjss-264	77	9	to	to	PART
esutjss-264	77	10	explain	explain	VERB
esutjss-264	77	11	the	the	DET
esutjss-264	77	12	practices	practice	NOUN
esutjss-264	77	13	of	of	ADP
esutjss-264	77	14	earnings	earning	NOUN
esutjss-264	77	15	management	management	NOUN
esutjss-264	77	16	.	.	PUNCT
esutjss-264	78	1	first	first	ADV
esutjss-264	78	2	is	be	AUX
esutjss-264	78	3	agency	agency	NOUN
esutjss-264	78	4	theory	theory	NOUN
esutjss-264	78	5	,	,	PUNCT
esutjss-264	78	6	which	which	PRON
esutjss-264	78	7	postulates	postulate	VERB
esutjss-264	78	8	that	that	SCONJ
esutjss-264	78	9	a	a	DET
esutjss-264	78	10	divergence	divergence	NOUN
esutjss-264	78	11	of	of	ADP
esutjss-264	78	12	interest	interest	NOUN
esutjss-264	78	13	exists	exist	VERB
esutjss-264	78	14	between	between	ADP
esutjss-264	78	15	the	the	DET
esutjss-264	78	16	owners	owner	NOUN
esutjss-264	78	17	of	of	ADP
esutjss-264	78	18	the	the	DET
esutjss-264	78	19	firm	firm	NOUN
esutjss-264	78	20	and	and	CCONJ
esutjss-264	78	21	its	its	PRON
esutjss-264	78	22	managers	manager	NOUN
esutjss-264	78	23	.	.	PUNCT
esutjss-264	79	1	as	as	ADP
esutjss-264	79	2	a	a	DET
esutjss-264	79	3	result	result	NOUN
esutjss-264	79	4	of	of	ADP
esutjss-264	79	5	this	this	DET
esutjss-264	79	6	divergence	divergence	NOUN
esutjss-264	79	7	,	,	PUNCT
esutjss-264	79	8	owners	owner	NOUN
esutjss-264	79	9	have	have	VERB
esutjss-264	79	10	incentives	incentive	NOUN
esutjss-264	79	11	to	to	PART
esutjss-264	79	12	establish	establish	VERB
esutjss-264	79	13	mechanisms	mechanism	NOUN
esutjss-264	79	14	to	to	PART
esutjss-264	79	15	align	align	VERB
esutjss-264	79	16	the	the	DET
esutjss-264	79	17	interests	interest	NOUN
esutjss-264	79	18	of	of	ADP
esutjss-264	79	19	the	the	DET
esutjss-264	79	20	manager	manager	NOUN
esutjss-264	79	21	with	with	ADP
esutjss-264	79	22	their	their	PRON
esutjss-264	79	23	own	own	ADJ
esutjss-264	79	24	.	.	PUNCT
esutjss-264	80	1	it	it	PRON
esutjss-264	80	2	is	be	AUX
esutjss-264	80	3	also	also	ADV
esutjss-264	80	4	posited	posit	VERB
esutjss-264	80	5	that	that	SCONJ
esutjss-264	80	6	corporate	corporate	ADJ
esutjss-264	80	7	governance	governance	NOUN
esutjss-264	80	8	is	be	AUX
esutjss-264	80	9	especially	especially	ADV
esutjss-264	80	10	important	important	ADJ
esutjss-264	80	11	for	for	ADP
esutjss-264	80	12	emerging	emerge	VERB
esutjss-264	80	13	economies	economy	NOUN
esutjss-264	80	14	,	,	PUNCT
esutjss-264	80	15	where	where	SCONJ
esutjss-264	80	16	a	a	DET
esutjss-264	80	17	system	system	NOUN
esutjss-264	80	18	of	of	ADP
esutjss-264	80	19	laws	law	NOUN
esutjss-264	80	20	and	and	CCONJ
esutjss-264	80	21	regulations	regulation	NOUN
esutjss-264	80	22	can	can	AUX
esutjss-264	80	23	be	be	AUX
esutjss-264	80	24	weak	weak	ADJ
esutjss-264	80	25	(	(	PUNCT
esutjss-264	80	26	özdemir	özdemir	NOUN
esutjss-264	80	27	,	,	PUNCT
esutjss-264	80	28	et	et	PROPN
esutjss-264	80	29	al	al	PROPN
esutjss-264	80	30	.	.	PROPN
esutjss-264	80	31	2023	2023	NUM
esutjss-264	80	32	)	)	PUNCT
esutjss-264	80	33	.	.	PUNCT
esutjss-264	81	1	secondly	secondly	ADV
esutjss-264	81	2	,	,	PUNCT
esutjss-264	81	3	the	the	DET
esutjss-264	81	4	signaling	signal	VERB
esutjss-264	81	5	theory	theory	NOUN
esutjss-264	81	6	posits	posit	NOUN
esutjss-264	81	7	that	that	SCONJ
esutjss-264	81	8	corporate	corporate	ADJ
esutjss-264	81	9	earnings	earning	NOUN
esutjss-264	81	10	are	be	AUX
esutjss-264	81	11	particularly	particularly	ADV
esutjss-264	81	12	disclosed	disclose	VERB
esutjss-264	81	13	with	with	ADP
esutjss-264	81	14	management	management	NOUN
esutjss-264	81	15	.	.	PUNCT
esutjss-264	82	1	it	it	PRON
esutjss-264	82	2	is	be	AUX
esutjss-264	82	3	expanded	expand	VERB
esutjss-264	82	4	to	to	PART
esutjss-264	82	5	include	include	VERB
esutjss-264	82	6	various	various	ADJ
esutjss-264	82	7	contexts	context	NOUN
esutjss-264	82	8	such	such	ADJ
esutjss-264	82	9	as	as	ADP
esutjss-264	82	10	issues	issue	NOUN
esutjss-264	82	11	of	of	ADP
esutjss-264	82	12	stock	stock	NOUN
esutjss-264	82	13	,	,	PUNCT
esutjss-264	82	14	dividend	dividend	NOUN
esutjss-264	82	15	policies	policy	NOUN
esutjss-264	82	16	,	,	PUNCT
esutjss-264	82	17	and	and	CCONJ
esutjss-264	82	18	dividend	dividend	NOUN
esutjss-264	82	19	changes	change	NOUN
esutjss-264	82	20	.	.	PUNCT
esutjss-264	83	1	as	as	ADP
esutjss-264	83	2	a	a	DET
esutjss-264	83	3	result	result	NOUN
esutjss-264	83	4	of	of	ADP
esutjss-264	83	5	this	this	PRON
esutjss-264	83	6	,	,	PUNCT
esutjss-264	83	7	managers	manager	NOUN
esutjss-264	83	8	have	have	VERB
esutjss-264	83	9	incentives	incentive	NOUN
esutjss-264	83	10	to	to	PART
esutjss-264	83	11	manipulate	manipulate	VERB
esutjss-264	83	12	earnings	earning	NOUN
esutjss-264	83	13	in	in	ADP
esutjss-264	83	14	order	order	NOUN
esutjss-264	83	15	to	to	PART
esutjss-264	83	16	provide	provide	VERB
esutjss-264	83	17	information	information	NOUN
esutjss-264	83	18	to	to	ADP
esutjss-264	83	19	interested	interested	ADJ
esutjss-264	83	20	stakeholders	stakeholder	NOUN
esutjss-264	83	21	on	on	ADP
esutjss-264	83	22	the	the	DET
esutjss-264	83	23	firm	firm	NOUN
esutjss-264	83	24	’s	’s	PART
esutjss-264	83	25	performance	performance	NOUN
esutjss-264	83	26	.	.	PUNCT
esutjss-264	84	1	this	this	DET
esutjss-264	84	2	study	study	NOUN
esutjss-264	84	3	analyses	analyse	VERB
esutjss-264	84	4	the	the	DET
esutjss-264	84	5	literature	literature	NOUN
esutjss-264	84	6	on	on	ADP
esutjss-264	84	7	earnings	earning	NOUN
esutjss-264	84	8	management	management	NOUN
esutjss-264	84	9	practices	practice	NOUN
esutjss-264	84	10	and	and	CCONJ
esutjss-264	84	11	financial	financial	ADJ
esutjss-264	84	12	transparency	transparency	NOUN
esutjss-264	84	13	in	in	ADP
esutjss-264	84	14	nigeria	nigeria	PROPN
esutjss-264	84	15	,	,	PUNCT
esutjss-264	84	16	synthesizing	synthesize	VERB
esutjss-264	84	17	findings	finding	NOUN
esutjss-264	84	18	from	from	ADP
esutjss-264	84	19	various	various	ADJ
esutjss-264	84	20	studies	study	NOUN
esutjss-264	84	21	and	and	CCONJ
esutjss-264	84	22	reviewing	review	VERB
esutjss-264	84	23	methodologies	methodology	NOUN
esutjss-264	84	24	.	.	PUNCT
esutjss-264	85	1	study	study	NOUN
esutjss-264	85	2	gap	gap	NOUN
esutjss-264	85	3	the	the	DET
esutjss-264	85	4	literature	literature	NOUN
esutjss-264	85	5	suggests	suggest	VERB
esutjss-264	85	6	that	that	SCONJ
esutjss-264	85	7	corporate	corporate	ADJ
esutjss-264	85	8	governance	governance	NOUN
esutjss-264	85	9	mechanisms	mechanism	NOUN
esutjss-264	85	10	,	,	PUNCT
esutjss-264	85	11	including	include	VERB
esutjss-264	85	12	board	board	NOUN
esutjss-264	85	13	size	size	NOUN
esutjss-264	85	14	,	,	PUNCT
esutjss-264	85	15	board	board	NOUN
esutjss-264	85	16	independence	independence	NOUN
esutjss-264	85	17	,	,	PUNCT
esutjss-264	85	18	audit	audit	NOUN
esutjss-264	85	19	committee	committee	NOUN
esutjss-264	85	20	independence	independence	NOUN
esutjss-264	85	21	,	,	PUNCT
esutjss-264	85	22	and	and	CCONJ
esutjss-264	85	23	leverage	leverage	NOUN
esutjss-264	85	24	,	,	PUNCT
esutjss-264	85	25	play	play	VERB
esutjss-264	85	26	significant	significant	ADJ
esutjss-264	85	27	roles	role	NOUN
esutjss-264	85	28	in	in	ADP
esutjss-264	85	29	influencing	influence	VERB
esutjss-264	85	30	earnings	earning	NOUN
esutjss-264	85	31	management	management	NOUN
esutjss-264	85	32	practices	practice	NOUN
esutjss-264	85	33	.	.	PUNCT
esutjss-264	86	1	while	while	SCONJ
esutjss-264	86	2	empirical	empirical	ADJ
esutjss-264	86	3	findings	finding	NOUN
esutjss-264	86	4	remain	remain	VERB
esutjss-264	86	5	mixed	mixed	ADJ
esutjss-264	86	6	,	,	PUNCT
esutjss-264	86	7	stronger	strong	ADJ
esutjss-264	86	8	governance	governance	NOUN
esutjss-264	86	9	structures	structure	NOUN
esutjss-264	86	10	are	be	AUX
esutjss-264	86	11	generally	generally	ADV
esutjss-264	86	12	associated	associate	VERB
esutjss-264	86	13	with	with	ADP
esutjss-264	86	14	lower	low	ADJ
esutjss-264	86	15	earnings	earning	NOUN
esutjss-264	86	16	manipulation	manipulation	NOUN
esutjss-264	86	17	.	.	PUNCT
esutjss-264	87	1	by	by	ADP
esutjss-264	87	2	applying	apply	VERB
esutjss-264	87	3	panel	panel	NOUN
esutjss-264	87	4	data	datum	NOUN
esutjss-264	87	5	analysis	analysis	NOUN
esutjss-264	87	6	to	to	ADP
esutjss-264	87	7	nigerian	nigerian	ADJ
esutjss-264	87	8	firms	firm	NOUN
esutjss-264	87	9	,	,	PUNCT
esutjss-264	87	10	this	this	DET
esutjss-264	87	11	study	study	NOUN
esutjss-264	87	12	seeks	seek	VERB
esutjss-264	87	13	to	to	PART
esutjss-264	87	14	provide	provide	VERB
esutjss-264	87	15	further	further	ADJ
esutjss-264	87	16	insights	insight	NOUN
esutjss-264	87	17	into	into	ADP
esutjss-264	87	18	the	the	DET
esutjss-264	87	19	determinants	determinant	NOUN
esutjss-264	87	20	of	of	ADP
esutjss-264	87	21	earnings	earning	NOUN
esutjss-264	87	22	management	management	NOUN
esutjss-264	87	23	,	,	PUNCT
esutjss-264	87	24	contributing	contribute	VERB
esutjss-264	87	25	to	to	ADP
esutjss-264	87	26	the	the	DET
esutjss-264	87	27	discourse	discourse	NOUN
esutjss-264	87	28	on	on	ADP
esutjss-264	87	29	corporate	corporate	ADJ
esutjss-264	87	30	financial	financial	ADJ
esutjss-264	87	31	transparency	transparency	NOUN
esutjss-264	87	32	and	and	CCONJ
esutjss-264	87	33	regulatory	regulatory	ADJ
esutjss-264	87	34	reforms	reform	NOUN
esutjss-264	87	35	in	in	ADP
esutjss-264	87	36	emerging	emerge	VERB
esutjss-264	87	37	markets	market	NOUN
esutjss-264	87	38	.	.	PUNCT
esutjss-264	88	1	3.0	3.0	NUM
esutjss-264	88	2	methodology	methodology	NOUN
esutjss-264	88	3	the	the	DET
esutjss-264	88	4	study	study	NOUN
esutjss-264	88	5	made	make	VERB
esutjss-264	88	6	use	use	NOUN
esutjss-264	88	7	of	of	ADP
esutjss-264	88	8	secondary	secondary	ADJ
esutjss-264	88	9	data	datum	NOUN
esutjss-264	88	10	and	and	CCONJ
esutjss-264	88	11	employed	employ	VERB
esutjss-264	88	12	the	the	DET
esutjss-264	88	13	purposive	purposive	ADJ
esutjss-264	88	14	sampling	sampling	NOUN
esutjss-264	88	15	technique	technique	NOUN
esutjss-264	88	16	to	to	PART
esutjss-264	88	17	select	select	VERB
esutjss-264	88	18	fifty	fifty	NUM
esutjss-264	88	19	-	-	PUNCT
esutjss-264	88	20	eight	eight	NUM
esutjss-264	88	21	(	(	PUNCT
esutjss-264	88	22	58	58	NUM
esutjss-264	88	23	)	)	PUNCT
esutjss-264	88	24	non	non	ADJ
esutjss-264	88	25	-	-	ADJ
esutjss-264	88	26	financial	financial	ADJ
esutjss-264	88	27	firms	firm	NOUN
esutjss-264	88	28	for	for	ADP
esutjss-264	88	29	a	a	DET
esutjss-264	88	30	period	period	NOUN
esutjss-264	88	31	ten	ten	NUM
esutjss-264	88	32	(	(	PUNCT
esutjss-264	88	33	10	10	NUM
esutjss-264	88	34	)	)	PUNCT
esutjss-264	88	35	years	year	NOUN
esutjss-264	88	36	,	,	PUNCT
esutjss-264	88	37	within	within	ADP
esutjss-264	88	38	the	the	DET
esutjss-264	88	39	period	period	NOUN
esutjss-264	88	40	of	of	ADP
esutjss-264	88	41	2015	2015	NUM
esutjss-264	88	42	-	-	SYM
esutjss-264	88	43	2024	2024	NUM
esutjss-264	88	44	,	,	PUNCT
esutjss-264	88	45	while	while	SCONJ
esutjss-264	88	46	the	the	DET
esutjss-264	88	47	pooled	pool	VERB
esutjss-264	88	48	panel	panel	NOUN
esutjss-264	88	49	technique	technique	NOUN
esutjss-264	88	50	was	be	AUX
esutjss-264	88	51	adopted	adopt	VERB
esutjss-264	88	52	for	for	ADP
esutjss-264	88	53	the	the	DET
esutjss-264	88	54	data	datum	NOUN
esutjss-264	88	55	analysis	analysis	NOUN
esutjss-264	88	56	.	.	PUNCT
esutjss-264	89	1	131	131	NUM
esutjss-264	89	2	3.1	3.1	NUM
esutjss-264	89	3	model	model	NOUN
esutjss-264	89	4	specifications	specification	NOUN
esutjss-264	89	5	the	the	DET
esutjss-264	89	6	model	model	NOUN
esutjss-264	89	7	for	for	ADP
esutjss-264	89	8	this	this	DET
esutjss-264	89	9	study	study	NOUN
esutjss-264	89	10	is	be	AUX
esutjss-264	89	11	stated	state	VERB
esutjss-264	89	12	in	in	ADP
esutjss-264	89	13	econometrics	econometrics	NOUN
esutjss-264	89	14	terms	term	NOUN
esutjss-264	89	15	below	below	ADP
esutjss-264	89	16	as	as	ADP
esutjss-264	89	17	;	;	PUNCT
esutjss-264	89	18	ft=	ft=	NOUN
esutjss-264	89	19	f(ermgt	f(ermgt	NOUN
esutjss-264	89	20	,	,	PUNCT
esutjss-264	89	21	bsize	bsize	VERB
esutjss-264	89	22	+	+	SYM
esutjss-264	89	23	bind+	bind+	X
esutjss-264	89	24	acind	acind	ADJ
esutjss-264	89	25	+	+	CCONJ
esutjss-264	89	26	lev	lev	ADJ
esutjss-264	89	27	+	+	CCONJ
esutjss-264	89	28	fsize	fsize	NOUN
esutjss-264	89	29	)	)	PUNCT
esutjss-264	89	30	eq	eq	NOUN
esutjss-264	89	31	.	.	PUNCT
esutjss-264	90	1	i	i	PRON
esutjss-264	90	2	ermgtit	ermgtit	NOUN
esutjss-264	91	1	=	=	PUNCT
esutjss-264	91	2	α0	α0	PROPN
esutjss-264	92	1	+	+	CCONJ
esutjss-264	92	2	β1bsizeit	β1bsizeit	NOUN
esutjss-264	92	3	+	+	NOUN
esutjss-264	92	4	β2bindit	β2bindit	NOUN
esutjss-264	92	5	+	+	CCONJ
esutjss-264	92	6	β3acindit	β3acindit	NOUN
esutjss-264	92	7	+	+	NOUN
esutjss-264	92	8	β4levit	β4levit	ADJ
esutjss-264	93	1	+	+	CCONJ
esutjss-264	93	2	β5fsiszeit	β5fsiszeit	NOUN
esutjss-264	93	3	+	+	CCONJ
esutjss-264	93	4	eit	eit	PROPN
esutjss-264	93	5	eq.ii	eq.ii	PROPN
esutjss-264	93	6	where	where	SCONJ
esutjss-264	93	7	;	;	PUNCT
esutjss-264	93	8	f	f	X
esutjss-264	93	9	=	=	SYM
esutjss-264	93	10	stochastic	stochastic	ADJ
esutjss-264	93	11	error	error	NOUN
esutjss-264	93	12	term	term	NOUN
esutjss-264	93	13	capturing	capture	VERB
esutjss-264	93	14	other	other	ADJ
esutjss-264	93	15	unexplanatory	unexplanatory	ADJ
esutjss-264	93	16	variables	variable	NOUN
esutjss-264	93	17	ί	ί	NOUN
esutjss-264	93	18	=	=	SYM
esutjss-264	93	19	firm	firm	ADJ
esutjss-264	93	20	identifier	identifier	NOUN
esutjss-264	93	21	(	(	PUNCT
esutjss-264	93	22	55	55	NUM
esutjss-264	93	23	firms	firm	NOUN
esutjss-264	93	24	)	)	PUNCT
esutjss-264	93	25	t	t	NOUN
esutjss-264	93	26	=	=	SYM
esutjss-264	93	27	time	time	NOUN
esutjss-264	93	28	variable	variable	NOUN
esutjss-264	93	29	(	(	PUNCT
esutjss-264	93	30	10	10	NUM
esutjss-264	93	31	years	year	NOUN
esutjss-264	93	32	)	)	PUNCT
esutjss-264	93	33	ε	ε	PROPN
esutjss-264	93	34	=	=	NOUN
esutjss-264	93	35	error	error	NOUN
esutjss-264	93	36	term	term	NOUN
esutjss-264	93	37	αo	αo	PROPN
esutjss-264	93	38	is	be	AUX
esutjss-264	93	39	the	the	DET
esutjss-264	93	40	intercept	intercept	NOUN
esutjss-264	93	41	of	of	ADP
esutjss-264	93	42	the	the	DET
esutjss-264	93	43	regression	regression	NOUN
esutjss-264	93	44	.	.	PUNCT
esutjss-264	94	1	β1	β1	PROPN
esutjss-264	94	2	β2	β2	PROPN
esutjss-264	94	3	,	,	PUNCT
esutjss-264	94	4	β3	β3	VERB
esutjss-264	94	5	,	,	PUNCT
esutjss-264	94	6	β4	β4	PROPN
esutjss-264	94	7	and	and	CCONJ
esutjss-264	94	8	β5	β5	PROPN
esutjss-264	94	9	are	be	AUX
esutjss-264	94	10	the	the	DET
esutjss-264	94	11	co	co	NOUN
esutjss-264	94	12	-	-	ADJ
esutjss-264	94	13	efficient	efficient	ADJ
esutjss-264	94	14	of	of	ADP
esutjss-264	94	15	the	the	DET
esutjss-264	94	16	regression	regression	NOUN
esutjss-264	94	17	equation	equation	NOUN
esutjss-264	94	18	.	.	PUNCT
esutjss-264	95	1	the	the	DET
esutjss-264	95	2	apriori	apriori	ADJ
esutjss-264	95	3	expectation	expectation	NOUN
esutjss-264	95	4	:	:	PUNCT
esutjss-264	95	5	β1	β1	PROPN
esutjss-264	95	6	β2	β2	PROPN
esutjss-264	95	7	,	,	PUNCT
esutjss-264	95	8	β3	β3	VERB
esutjss-264	95	9	,	,	PUNCT
esutjss-264	95	10	β4	β4	PROPN
esutjss-264	95	11	and	and	CCONJ
esutjss-264	95	12	β5	β5	NOUN
esutjss-264	95	13	is	be	AUX
esutjss-264	95	14	less	less	ADJ
esutjss-264	95	15	or	or	CCONJ
esutjss-264	95	16	greater	great	ADJ
esutjss-264	95	17	0	0	NUM
esutjss-264	95	18	.	.	NOUN
esutjss-264	95	19	4.1	4.1	NUM
esutjss-264	95	20	descriptive	descriptive	ADJ
esutjss-264	95	21	statistics	statistic	NOUN
esutjss-264	95	22	analysis	analysis	NOUN
esutjss-264	95	23	and	and	CCONJ
esutjss-264	95	24	discussion	discussion	NOUN
esutjss-264	95	25	table	table	NOUN
esutjss-264	95	26	1	1	NUM
esutjss-264	95	27	:	:	PUNCT
esutjss-264	95	28	summary	summary	NOUN
esutjss-264	95	29	of	of	ADP
esutjss-264	95	30	descriptive	descriptive	ADJ
esutjss-264	95	31	for	for	ADP
esutjss-264	95	32	ermgt	ermgt	NOUN
esutjss-264	95	33	,	,	PUNCT
esutjss-264	95	34	bsize	bsize	VERB
esutjss-264	95	35	,	,	PUNCT
esutjss-264	95	36	bind	bind	VERB
esutjss-264	95	37	,	,	PUNCT
esutjss-264	95	38	acind	acind	ADJ
esutjss-264	95	39	,	,	PUNCT
esutjss-264	95	40	lev	lev	NOUN
esutjss-264	95	41	,	,	PUNCT
esutjss-264	95	42	firmsize	firmsize	NOUN
esutjss-264	95	43	variables	variable	VERB
esutjss-264	95	44	obs	obs	PROPN
esutjss-264	95	45	mean	mean	VERB
esutjss-264	95	46	std	std	PROPN
esutjss-264	95	47	.	.	PUNCT
esutjss-264	96	1	dev	dev	PROPN
esutjss-264	96	2	min	min	PROPN
esutjss-264	96	3	max	max	PROPN
esutjss-264	96	4	ermgt	ermgt	PROPN
esutjss-264	96	5	580	580	NUM
esutjss-264	96	6	-.2179655	-.2179655	NOUN
esutjss-264	96	7	.8546346	.8546346	NOUN
esutjss-264	96	8	-6.84	-6.84	NOUN
esutjss-264	96	9	6.34	6.34	NUM
esutjss-264	96	10	bsize	bsize	VERB
esutjss-264	96	11	580	580	NUM
esutjss-264	96	12	9.115517	9.115517	NUM
esutjss-264	96	13	2.637991	2.637991	NUM
esutjss-264	96	14	4	4	NUM
esutjss-264	96	15	19	19	NUM
esutjss-264	96	16	bind	bind	VERB
esutjss-264	96	17	580	580	NUM
esutjss-264	96	18	68.6385	68.6385	NUM
esutjss-264	96	19	14.73133	14.73133	NUM
esutjss-264	96	20	7.6923	7.6923	NUM
esutjss-264	96	21	112.5	112.5	NUM
esutjss-264	96	22	aci	aci	NOUN
esutjss-264	96	23	580	580	NUM
esutjss-264	96	24	48.3427	48.3427	NUM
esutjss-264	96	25	13.64748	13.64748	NUM
esutjss-264	96	26	0	0	NUM
esutjss-264	96	27	100	100	NUM
esutjss-264	96	28	lev	lev	NOUN
esutjss-264	96	29	580	580	NUM
esutjss-264	96	30	66.02734	66.02734	NUM
esutjss-264	96	31	40.68025	40.68025	NUM
esutjss-264	96	32	12.42	12.42	NUM
esutjss-264	96	33	395.45	395.45	NUM
esutjss-264	96	34	fsize	fsize	NOUN
esutjss-264	96	35	580	580	NUM
esutjss-264	96	36	7.249621	7.249621	NUM
esutjss-264	96	37	.8497188	.8497188	NUM
esutjss-264	96	38	5.21	5.21	NUM
esutjss-264	96	39	9.48	9.48	NUM
esutjss-264	96	40	source	source	NOUN
esutjss-264	96	41	:	:	PUNCT
esutjss-264	96	42	regression	regression	NOUN
esutjss-264	96	43	output	output	NOUN
esutjss-264	96	44	,	,	PUNCT
esutjss-264	96	45	2025	2025	NUM
esutjss-264	96	46	.	.	PUNCT
esutjss-264	97	1	table	table	NOUN
esutjss-264	97	2	1	1	NUM
esutjss-264	97	3	presents	present	VERB
esutjss-264	97	4	the	the	DET
esutjss-264	97	5	summary	summary	NOUN
esutjss-264	97	6	statistics	statistic	NOUN
esutjss-264	97	7	for	for	ADP
esutjss-264	97	8	the	the	DET
esutjss-264	97	9	variables	variable	NOUN
esutjss-264	97	10	in	in	ADP
esutjss-264	97	11	this	this	DET
esutjss-264	97	12	study	study	NOUN
esutjss-264	97	13	.	.	PUNCT
esutjss-264	98	1	the	the	DET
esutjss-264	98	2	descriptive	descriptive	ADJ
esutjss-264	98	3	statistics	statistic	NOUN
esutjss-264	98	4	reveal	reveal	VERB
esutjss-264	98	5	key	key	ADJ
esutjss-264	98	6	governance	governance	NOUN
esutjss-264	98	7	and	and	CCONJ
esutjss-264	98	8	financial	financial	ADJ
esutjss-264	98	9	concerns	concern	NOUN
esutjss-264	98	10	,	,	PUNCT
esutjss-264	98	11	including	include	VERB
esutjss-264	98	12	earnings	earning	NOUN
esutjss-264	98	13	management	management	NOUN
esutjss-264	98	14	practices	practice	NOUN
esutjss-264	98	15	,	,	PUNCT
esutjss-264	98	16	leverage	leverage	NOUN
esutjss-264	98	17	risks	risk	NOUN
esutjss-264	98	18	,	,	PUNCT
esutjss-264	98	19	and	and	CCONJ
esutjss-264	98	20	audit	audit	NOUN
esutjss-264	98	21	committee	committee	NOUN
esutjss-264	98	22	weaknesses	weakness	NOUN
esutjss-264	98	23	.	.	PUNCT
esutjss-264	99	1	from	from	ADP
esutjss-264	99	2	the	the	DET
esutjss-264	99	3	table	table	NOUN
esutjss-264	99	4	,	,	PUNCT
esutjss-264	99	5	ermgt	ermgt	NOUN
esutjss-264	99	6	has	have	VERB
esutjss-264	99	7	-0.2179	-0.2179	NOUN
esutjss-264	99	8	,	,	PUNCT
esutjss-264	99	9	0.8546	0.8546	NUM
esutjss-264	99	10	,	,	PUNCT
esutjss-264	99	11	-6.84	-6.84	NOUN
esutjss-264	99	12	and	and	CCONJ
esutjss-264	99	13	6.34	6.34	NUM
esutjss-264	99	14	for	for	ADP
esutjss-264	99	15	mean	mean	ADJ
esutjss-264	99	16	,	,	PUNCT
esutjss-264	99	17	standard	standard	ADJ
esutjss-264	99	18	deviation	deviation	NOUN
esutjss-264	99	19	,	,	PUNCT
esutjss-264	99	20	minimum	minimum	NOUN
esutjss-264	99	21	and	and	CCONJ
esutjss-264	99	22	maximum	maximum	ADJ
esutjss-264	99	23	respectively	respectively	ADV
esutjss-264	99	24	.	.	PUNCT
esutjss-264	100	1	the	the	DET
esutjss-264	100	2	negative	negative	ADJ
esutjss-264	100	3	mean	mean	NOUN
esutjss-264	100	4	value	value	NOUN
esutjss-264	100	5	suggests	suggest	VERB
esutjss-264	100	6	that	that	SCONJ
esutjss-264	100	7	,	,	PUNCT
esutjss-264	100	8	on	on	ADP
esutjss-264	100	9	average	average	ADJ
esutjss-264	100	10	,	,	PUNCT
esutjss-264	100	11	firms	firm	NOUN
esutjss-264	100	12	in	in	ADP
esutjss-264	100	13	the	the	DET
esutjss-264	100	14	sample	sample	NOUN
esutjss-264	100	15	engage	engage	VERB
esutjss-264	100	16	in	in	ADP
esutjss-264	100	17	downward	downward	ADJ
esutjss-264	100	18	earnings	earning	NOUN
esutjss-264	100	19	management	management	NOUN
esutjss-264	100	20	,	,	PUNCT
esutjss-264	100	21	potentially	potentially	ADV
esutjss-264	100	22	indicating	indicate	VERB
esutjss-264	100	23	earnings	earning	NOUN
esutjss-264	100	24	smoothing	smoothing	NOUN
esutjss-264	100	25	or	or	CCONJ
esutjss-264	100	26	conservative	conservative	ADJ
esutjss-264	100	27	reporting	reporting	NOUN
esutjss-264	100	28	practices	practice	NOUN
esutjss-264	100	29	.	.	PUNCT
esutjss-264	101	1	bsize	bsize	PROPN
esutjss-264	101	2	has	have	VERB
esutjss-264	101	3	9.12	9.12	NUM
esutjss-264	101	4	,	,	PUNCT
esutjss-264	101	5	2.64	2.64	NUM
esutjss-264	101	6	,	,	PUNCT
esutjss-264	101	7	4	4	NUM
esutjss-264	101	8	and	and	CCONJ
esutjss-264	101	9	19	19	NUM
esutjss-264	101	10	for	for	ADP
esutjss-264	101	11	mean	mean	ADJ
esutjss-264	101	12	,	,	PUNCT
esutjss-264	101	13	standard	standard	ADJ
esutjss-264	101	14	deviation	deviation	NOUN
esutjss-264	101	15	,	,	PUNCT
esutjss-264	101	16	minimum	minimum	NOUN
esutjss-264	101	17	and	and	CCONJ
esutjss-264	101	18	maximum	maximum	ADJ
esutjss-264	101	19	respectively	respectively	ADV
esutjss-264	101	20	.	.	PUNCT
esutjss-264	102	1	the	the	DET
esutjss-264	102	2	average	average	ADJ
esutjss-264	102	3	board	board	NOUN
esutjss-264	102	4	size	size	NOUN
esutjss-264	102	5	of	of	ADP
esutjss-264	102	6	9	9	NUM
esutjss-264	102	7	suggests	suggest	VERB
esutjss-264	102	8	that	that	SCONJ
esutjss-264	102	9	most	most	ADJ
esutjss-264	102	10	firms	firm	NOUN
esutjss-264	102	11	follow	follow	VERB
esutjss-264	102	12	corporate	corporate	ADJ
esutjss-264	102	13	governance	governance	NOUN
esutjss-264	102	14	guidelines	guideline	NOUN
esutjss-264	102	15	recommending	recommend	VERB
esutjss-264	102	16	moderate	moderate	ADJ
esutjss-264	102	17	board	board	NOUN
esutjss-264	102	18	sizes	size	NOUN
esutjss-264	102	19	for	for	ADP
esutjss-264	102	20	effective	effective	ADJ
esutjss-264	102	21	decision	decision	NOUN
esutjss-264	102	22	-	-	PUNCT
esutjss-264	102	23	making	making	NOUN
esutjss-264	102	24	.	.	PUNCT
esutjss-264	103	1	however	however	ADV
esutjss-264	103	2	,	,	PUNCT
esutjss-264	103	3	the	the	DET
esutjss-264	103	4	range	range	NOUN
esutjss-264	103	5	from	from	ADP
esutjss-264	103	6	4	4	NUM
esutjss-264	103	7	to	to	PART
esutjss-264	103	8	19	19	NUM
esutjss-264	103	9	suggests	suggest	VERB
esutjss-264	103	10	some	some	DET
esutjss-264	103	11	firms	firm	NOUN
esutjss-264	103	12	have	have	VERB
esutjss-264	103	13	small	small	ADJ
esutjss-264	103	14	boards	board	NOUN
esutjss-264	103	15	,	,	PUNCT
esutjss-264	103	16	which	which	PRON
esutjss-264	103	17	may	may	AUX
esutjss-264	103	18	limit	limit	VERB
esutjss-264	103	19	diversity	diversity	NOUN
esutjss-264	103	20	in	in	ADP
esutjss-264	103	21	expertise	expertise	NOUN
esutjss-264	103	22	,	,	PUNCT
esutjss-264	103	23	while	while	SCONJ
esutjss-264	103	24	others	other	NOUN
esutjss-264	103	25	may	may	AUX
esutjss-264	103	26	have	have	VERB
esutjss-264	103	27	large	large	ADJ
esutjss-264	103	28	boards	board	NOUN
esutjss-264	103	29	,	,	PUNCT
esutjss-264	103	30	potentially	potentially	ADV
esutjss-264	103	31	leading	lead	VERB
esutjss-264	103	32	to	to	ADP
esutjss-264	103	33	coordination	coordination	NOUN
esutjss-264	103	34	and	and	CCONJ
esutjss-264	103	35	decision	decision	NOUN
esutjss-264	103	36	-	-	PUNCT
esutjss-264	103	37	making	make	VERB
esutjss-264	103	38	inefficiencies	inefficiency	NOUN
esutjss-264	103	39	.	.	PUNCT
esutjss-264	104	1	also	also	ADV
esutjss-264	104	2	,	,	PUNCT
esutjss-264	104	3	bind	bind	VERB
esutjss-264	104	4	has	have	VERB
esutjss-264	104	5	68.64	68.64	NUM
esutjss-264	104	6	%	%	NOUN
esutjss-264	104	7	,	,	PUNCT
esutjss-264	104	8	14.73	14.73	NUM
esutjss-264	104	9	,	,	PUNCT
esutjss-264	104	10	7.69	7.69	NUM
esutjss-264	104	11	%	%	NOUN
esutjss-264	104	12	and	and	CCONJ
esutjss-264	104	13	112.5	112.5	NUM
esutjss-264	104	14	%	%	NOUN
esutjss-264	104	15	for	for	ADP
esutjss-264	104	16	mean	mean	ADJ
esutjss-264	104	17	,	,	PUNCT
esutjss-264	104	18	standard	standard	ADJ
esutjss-264	104	19	deviation	deviation	NOUN
esutjss-264	104	20	,	,	PUNCT
esutjss-264	104	21	minimum	minimum	NOUN
esutjss-264	104	22	and	and	CCONJ
esutjss-264	104	23	maximum	maximum	ADJ
esutjss-264	104	24	.	.	PUNCT
esutjss-264	105	1	the	the	DET
esutjss-264	105	2	mean	mean	NOUN
esutjss-264	105	3	of	of	ADP
esutjss-264	105	4	68.64	68.64	NUM
esutjss-264	105	5	%	%	NOUN
esutjss-264	105	6	suggests	suggest	VERB
esutjss-264	105	7	that	that	SCONJ
esutjss-264	105	8	most	most	ADJ
esutjss-264	105	9	firms	firm	NOUN
esutjss-264	105	10	have	have	VERB
esutjss-264	105	11	a	a	DET
esutjss-264	105	12	significant	significant	ADJ
esutjss-264	105	13	proportion	proportion	NOUN
esutjss-264	105	14	of	of	ADP
esutjss-264	105	15	independent	independent	ADJ
esutjss-264	105	16	directors	director	NOUN
esutjss-264	105	17	,	,	PUNCT
esutjss-264	105	18	which	which	PRON
esutjss-264	105	19	aligns	align	VERB
esutjss-264	105	20	with	with	ADP
esutjss-264	105	21	best	good	ADJ
esutjss-264	105	22	governance	governance	NOUN
esutjss-264	105	23	practices	practice	NOUN
esutjss-264	105	24	.	.	PUNCT
esutjss-264	106	1	however	however	ADV
esutjss-264	106	2	,	,	PUNCT
esutjss-264	106	3	the	the	DET
esutjss-264	106	4	maximum	maximum	ADJ
esutjss-264	106	5	value	value	NOUN
esutjss-264	106	6	exceeding	exceed	VERB
esutjss-264	106	7	100	100	NUM
esutjss-264	106	8	%	%	NOUN
esutjss-264	106	9	suggests	suggest	VERB
esutjss-264	106	10	data	datum	NOUN
esutjss-264	106	11	inconsistencies	inconsistency	NOUN
esutjss-264	106	12	or	or	CCONJ
esutjss-264	106	13	misreporting	misreporting	NOUN
esutjss-264	106	14	.	.	PUNCT
esutjss-264	107	1	the	the	DET
esutjss-264	107	2	minimum	minimum	ADJ
esutjss-264	107	3	value	value	NOUN
esutjss-264	107	4	of	of	ADP
esutjss-264	107	5	7.69	7.69	NUM
esutjss-264	107	6	%	%	NOUN
esutjss-264	107	7	indicates	indicate	VERB
esutjss-264	107	8	that	that	SCONJ
esutjss-264	107	9	some	some	DET
esutjss-264	107	10	firms	firm	NOUN
esutjss-264	107	11	have	have	VERB
esutjss-264	107	12	extremely	extremely	ADV
esutjss-264	107	13	low	low	ADJ
esutjss-264	107	14	board	board	NOUN
esutjss-264	107	15	independence	independence	NOUN
esutjss-264	107	16	,	,	PUNCT
esutjss-264	107	17	which	which	PRON
esutjss-264	107	18	may	may	AUX
esutjss-264	107	19	impair	impair	VERB
esutjss-264	107	20	governance	governance	NOUN
esutjss-264	107	21	effectiveness	effectiveness	NOUN
esutjss-264	107	22	.	.	PUNCT
esutjss-264	108	1	aci	aci	PROPN
esutjss-264	108	2	has	have	VERB
esutjss-264	108	3	48.34	48.34	NUM
esutjss-264	108	4	%	%	NOUN
esutjss-264	108	5	,	,	PUNCT
esutjss-264	108	6	13.65	13.65	NUM
esutjss-264	108	7	,	,	PUNCT
esutjss-264	108	8	0	0	NUM
esutjss-264	108	9	%	%	NOUN
esutjss-264	108	10	and	and	CCONJ
esutjss-264	108	11	100	100	NUM
esutjss-264	108	12	%	%	NOUN
esutjss-264	108	13	representing	represent	VERB
esutjss-264	108	14	the	the	DET
esutjss-264	108	15	mean	mean	ADJ
esutjss-264	108	16	,	,	PUNCT
esutjss-264	108	17	standard	standard	ADJ
esutjss-264	108	18	deviation	deviation	NOUN
esutjss-264	108	19	,	,	PUNCT
esutjss-264	108	20	minimum	minimum	NOUN
esutjss-264	108	21	and	and	CCONJ
esutjss-264	108	22	maximum	maximum	ADJ
esutjss-264	108	23	respectively	respectively	ADV
esutjss-264	108	24	.	.	PUNCT
esutjss-264	109	1	it	it	PRON
esutjss-264	109	2	indicates	indicate	VERB
esutjss-264	109	3	that	that	SCONJ
esutjss-264	109	4	the	the	DET
esutjss-264	109	5	average	average	ADJ
esutjss-264	109	6	independence	independence	NOUN
esutjss-264	109	7	level	level	NOUN
esutjss-264	109	8	of	of	ADP
esutjss-264	109	9	48.34	48.34	NUM
esutjss-264	109	10	%	%	NOUN
esutjss-264	109	11	suggests	suggest	VERB
esutjss-264	109	12	that	that	SCONJ
esutjss-264	109	13	audit	audit	NOUN
esutjss-264	109	14	committees	committee	NOUN
esutjss-264	109	15	in	in	ADP
esutjss-264	109	16	nigerian	nigerian	ADJ
esutjss-264	109	17	firms	firm	NOUN
esutjss-264	109	18	are	be	AUX
esutjss-264	109	19	relatively	relatively	ADV
esutjss-264	109	20	independent	independent	ADJ
esutjss-264	109	21	.	.	PUNCT
esutjss-264	110	1	furthermore	furthermore	ADV
esutjss-264	110	2	,	,	PUNCT
esutjss-264	110	3	lev	lev	NOUN
esutjss-264	110	4	has	have	VERB
esutjss-264	110	5	66.03	66.03	NUM
esutjss-264	110	6	%	%	NOUN
esutjss-264	110	7	,	,	PUNCT
esutjss-264	110	8	40.68	40.68	NUM
esutjss-264	110	9	,	,	PUNCT
esutjss-264	110	10	12.42	12.42	NUM
esutjss-264	110	11	%	%	NOUN
esutjss-264	110	12	,	,	PUNCT
esutjss-264	110	13	395.45	395.45	NUM
esutjss-264	110	14	%	%	NOUN
esutjss-264	110	15	representing	represent	VERB
esutjss-264	110	16	mean	mean	NOUN
esutjss-264	110	17	,	,	PUNCT
esutjss-264	110	18	standard	standard	ADJ
esutjss-264	110	19	deviation	deviation	NOUN
esutjss-264	110	20	,	,	PUNCT
esutjss-264	110	21	minimum	minimum	NOUN
esutjss-264	110	22	and	and	CCONJ
esutjss-264	110	23	maximum	maximum	ADJ
esutjss-264	110	24	respectively	respectively	ADV
esutjss-264	110	25	.	.	PUNCT
esutjss-264	111	1	the	the	DET
esutjss-264	111	2	mean	mean	ADJ
esutjss-264	111	3	leverage	leverage	NOUN
esutjss-264	111	4	of	of	ADP
esutjss-264	111	5	66.03	66.03	NUM
esutjss-264	111	6	%	%	NOUN
esutjss-264	111	7	suggests	suggest	VERB
esutjss-264	111	8	that	that	SCONJ
esutjss-264	111	9	firms	firm	NOUN
esutjss-264	111	10	are	be	AUX
esutjss-264	111	11	significantly	significantly	ADV
esutjss-264	111	12	reliant	reliant	ADJ
esutjss-264	111	13	on	on	ADP
esutjss-264	111	14	debt	debt	NOUN
esutjss-264	111	15	financing	financing	NOUN
esutjss-264	111	16	.	.	PUNCT
esutjss-264	112	1	however	however	ADV
esutjss-264	112	2	,	,	PUNCT
esutjss-264	112	3	the	the	DET
esutjss-264	112	4	high	high	ADJ
esutjss-264	112	5	standard	standard	ADJ
esutjss-264	112	6	deviation	deviation	NOUN
esutjss-264	112	7	and	and	CCONJ
esutjss-264	112	8	maximum	maximum	ADJ
esutjss-264	112	9	value	value	NOUN
esutjss-264	112	10	of	of	ADP
esutjss-264	112	11	395.45	395.45	NUM
esutjss-264	112	12	%	%	NOUN
esutjss-264	112	13	indicate	indicate	VERB
esutjss-264	112	14	extreme	extreme	ADJ
esutjss-264	112	15	leverage	leverage	NOUN
esutjss-264	112	16	levels	level	NOUN
esutjss-264	112	17	in	in	ADP
esutjss-264	112	18	some	some	DET
esutjss-264	112	19	firms	firm	NOUN
esutjss-264	112	20	,	,	PUNCT
esutjss-264	112	21	which	which	PRON
esutjss-264	112	22	may	may	AUX
esutjss-264	112	23	expose	expose	VERB
esutjss-264	112	24	them	they	PRON
esutjss-264	112	25	to	to	ADP
esutjss-264	112	26	financial	financial	ADJ
esutjss-264	112	27	distress	distress	NOUN
esutjss-264	112	28	while	while	SCONJ
esutjss-264	112	29	fsize	fsize	NOUN
esutjss-264	112	30	has	have	VERB
esutjss-264	112	31	7.25	7.25	NUM
esutjss-264	112	32	,	,	PUNCT
esutjss-264	112	33	0.85	0.85	NUM
esutjss-264	112	34	,	,	PUNCT
esutjss-264	112	35	5.21	5.21	NUM
esutjss-264	112	36	and	and	CCONJ
esutjss-264	112	37	9.48	9.48	NUM
esutjss-264	112	38	representing	represent	VERB
esutjss-264	112	39	the	the	DET
esutjss-264	112	40	mean	mean	ADJ
esutjss-264	112	41	,	,	PUNCT
esutjss-264	112	42	standard	standard	ADJ
esutjss-264	112	43	deviation	deviation	NOUN
esutjss-264	112	44	,	,	PUNCT
esutjss-264	112	45	minimum	minimum	NOUN
esutjss-264	112	46	and	and	CCONJ
esutjss-264	112	47	maximum	maximum	ADJ
esutjss-264	112	48	.	.	PUNCT
esutjss-264	113	1	the	the	DET
esutjss-264	113	2	relatively	relatively	ADV
esutjss-264	113	3	low	low	ADJ
esutjss-264	113	4	variation	variation	NOUN
esutjss-264	113	5	in	in	ADP
esutjss-264	113	6	firm	firm	ADJ
esutjss-264	113	7	size	size	NOUN
esutjss-264	113	8	suggests	suggest	VERB
esutjss-264	113	9	a	a	DET
esutjss-264	113	10	fairly	fairly	ADV
esutjss-264	113	11	homogeneous	homogeneous	ADJ
esutjss-264	113	12	sample	sample	NOUN
esutjss-264	113	13	.	.	PUNCT
esutjss-264	114	1	larger	large	ADJ
esutjss-264	114	2	firms	firm	NOUN
esutjss-264	114	3	132	132	NUM
esutjss-264	114	4	may	may	AUX
esutjss-264	114	5	have	have	VERB
esutjss-264	114	6	stronger	strong	ADJ
esutjss-264	114	7	governance	governance	NOUN
esutjss-264	114	8	and	and	CCONJ
esutjss-264	114	9	financial	financial	ADJ
esutjss-264	114	10	capabilities	capability	NOUN
esutjss-264	114	11	,	,	PUNCT
esutjss-264	114	12	while	while	SCONJ
esutjss-264	114	13	smaller	small	ADJ
esutjss-264	114	14	firms	firm	NOUN
esutjss-264	114	15	may	may	AUX
esutjss-264	114	16	struggle	struggle	VERB
esutjss-264	114	17	with	with	ADP
esutjss-264	114	18	compliance	compliance	NOUN
esutjss-264	114	19	and	and	CCONJ
esutjss-264	114	20	financial	financial	ADJ
esutjss-264	114	21	stability	stability	NOUN
esutjss-264	114	22	.	.	PUNCT
esutjss-264	115	1	4.2	4.2	NUM
esutjss-264	115	2	normality	normality	NOUN
esutjss-264	115	3	test	test	NOUN
esutjss-264	115	4	table	table	NOUN
esutjss-264	115	5	2	2	NUM
esutjss-264	115	6	:	:	PUNCT
esutjss-264	115	7	shapiro	shapiro	PROPN
esutjss-264	115	8	-	-	PUNCT
esutjss-264	115	9	wilk	wilk	NOUN
esutjss-264	115	10	w	w	PROPN
esutjss-264	115	11	test	test	NOUN
esutjss-264	115	12	for	for	ADP
esutjss-264	115	13	normal	normal	ADJ
esutjss-264	115	14	data	datum	NOUN
esutjss-264	115	15	variables	variable	NOUN
esutjss-264	115	16	obs	obs	PROPN
esutjss-264	115	17	w	w	PROPN
esutjss-264	115	18	v	v	PROPN
esutjss-264	115	19	z	z	PROPN
esutjss-264	115	20	prob	prob	PROPN
esutjss-264	115	21	>	>	PROPN
esutjss-264	115	22	z	z	PROPN
esutjss-264	115	23	enmgt	enmgt	NOUN
esutjss-264	115	24	580	580	NUM
esutjss-264	115	25	0.77580	0.77580	NUM
esutjss-264	115	26	86.229	86.229	NUM
esutjss-264	115	27	10.785	10.785	NUM
esutjss-264	115	28	0.00000	0.00000	NUM
esutjss-264	115	29	bsize	bsize	VERB
esutjss-264	115	30	580	580	NUM
esutjss-264	115	31	0.97083	0.97083	NUM
esutjss-264	115	32	11.220	11.220	NUM
esutjss-264	115	33	5.850	5.850	NUM
esutjss-264	115	34	0.00000	0.00000	NUM
esutjss-264	115	35	bind	bind	VERB
esutjss-264	115	36	580	580	NUM
esutjss-264	115	37	0.97191	0.97191	NUM
esutjss-264	115	38	10.803	10.803	NUM
esutjss-264	115	39	5.759	5.759	NUM
esutjss-264	115	40	0.00000	0.00000	NUM
esutjss-264	115	41	aci	aci	NOUN
esutjss-264	115	42	580	580	NUM
esutjss-264	115	43	0.86316	0.86316	NUM
esutjss-264	115	44	52.630	52.630	NUM
esutjss-264	115	45	9.590	9.590	NUM
esutjss-264	115	46	0.00000	0.00000	NUM
esutjss-264	115	47	lev	lev	NOUN
esutjss-264	115	48	580	580	NUM
esutjss-264	115	49	0.66404	0.66404	NUM
esutjss-264	115	50	129.213	129.213	NUM
esutjss-264	115	51	11.764	11.764	NUM
esutjss-264	115	52	0.00000	0.00000	NUM
esutjss-264	115	53	fsize	fsize	NOUN
esutjss-264	115	54	580	580	NUM
esutjss-264	115	55	0.98853	0.98853	NUM
esutjss-264	115	56	4.412	4.412	NUM
esutjss-264	115	57	3.592	3.592	NUM
esutjss-264	115	58	0.00016	0.00016	NUM
esutjss-264	115	59	source	source	NOUN
esutjss-264	115	60	:	:	PUNCT
esutjss-264	115	61	regression	regression	NOUN
esutjss-264	115	62	output	output	NOUN
esutjss-264	115	63	,	,	PUNCT
esutjss-264	115	64	2025	2025	NUM
esutjss-264	115	65	.	.	PUNCT
esutjss-264	116	1	table	table	NOUN
esutjss-264	116	2	2	2	NUM
esutjss-264	116	3	presents	present	VERB
esutjss-264	116	4	the	the	DET
esutjss-264	116	5	results	result	NOUN
esutjss-264	116	6	of	of	ADP
esutjss-264	116	7	the	the	DET
esutjss-264	116	8	shapiro	shapiro	PROPN
esutjss-264	116	9	-	-	PUNCT
esutjss-264	116	10	wilk	wilk	NOUN
esutjss-264	116	11	w	w	PROPN
esutjss-264	116	12	test	test	NOUN
esutjss-264	116	13	,	,	PUNCT
esutjss-264	116	14	which	which	PRON
esutjss-264	116	15	assesses	assess	VERB
esutjss-264	116	16	whether	whether	SCONJ
esutjss-264	116	17	the	the	DET
esutjss-264	116	18	variables	variable	NOUN
esutjss-264	116	19	follow	follow	VERB
esutjss-264	116	20	a	a	DET
esutjss-264	116	21	normal	normal	ADJ
esutjss-264	116	22	distribution	distribution	NOUN
esutjss-264	116	23	.	.	PUNCT
esutjss-264	117	1	the	the	DET
esutjss-264	117	2	test	test	NOUN
esutjss-264	117	3	outputs	output	VERB
esutjss-264	117	4	w	w	NOUN
esutjss-264	117	5	-	-	PUNCT
esutjss-264	117	6	statistic	statistic	ADJ
esutjss-264	117	7	,	,	PUNCT
esutjss-264	117	8	v	v	NOUN
esutjss-264	117	9	-	-	PUNCT
esutjss-264	117	10	statistic	statistic	ADJ
esutjss-264	117	11	,	,	PUNCT
esutjss-264	117	12	z	z	NOUN
esutjss-264	117	13	-	-	PUNCT
esutjss-264	117	14	score	score	NOUN
esutjss-264	117	15	,	,	PUNCT
esutjss-264	117	16	and	and	CCONJ
esutjss-264	117	17	p	p	X
esutjss-264	117	18	-	-	PUNCT
esutjss-264	117	19	values	value	NOUN
esutjss-264	117	20	to	to	PART
esutjss-264	117	21	determine	determine	VERB
esutjss-264	117	22	normality	normality	NOUN
esutjss-264	117	23	.	.	PUNCT
esutjss-264	118	1	from	from	ADP
esutjss-264	118	2	the	the	DET
esutjss-264	118	3	table	table	NOUN
esutjss-264	118	4	2	2	NUM
esutjss-264	118	5	,	,	PUNCT
esutjss-264	118	6	all	all	DET
esutjss-264	118	7	variables	variable	NOUN
esutjss-264	118	8	have	have	VERB
esutjss-264	118	9	p	p	NOUN
esutjss-264	118	10	-	-	PUNCT
esutjss-264	118	11	values	value	NOUN
esutjss-264	118	12	of	of	ADP
esutjss-264	118	13	0.00000	0.00000	NUM
esutjss-264	118	14	(	(	PUNCT
esutjss-264	118	15	except	except	SCONJ
esutjss-264	118	16	firm	firm	ADJ
esutjss-264	118	17	size	size	NOUN
esutjss-264	118	18	at	at	ADP
esutjss-264	118	19	0.00016	0.00016	NUM
esutjss-264	118	20	)	)	PUNCT
esutjss-264	118	21	,	,	PUNCT
esutjss-264	118	22	rejecting	reject	VERB
esutjss-264	118	23	the	the	DET
esutjss-264	118	24	null	null	ADJ
esutjss-264	118	25	hypothesis	hypothesis	NOUN
esutjss-264	118	26	,	,	PUNCT
esutjss-264	118	27	meaning	mean	VERB
esutjss-264	118	28	none	none	NOUN
esutjss-264	118	29	of	of	ADP
esutjss-264	118	30	the	the	DET
esutjss-264	118	31	variables	variable	NOUN
esutjss-264	118	32	are	be	AUX
esutjss-264	118	33	normally	normally	ADV
esutjss-264	118	34	distributed	distribute	VERB
esutjss-264	118	35	.	.	PUNCT
esutjss-264	119	1	as	as	ADP
esutjss-264	119	2	a	a	DET
esutjss-264	119	3	remedial	remedial	ADJ
esutjss-264	119	4	effort	effort	NOUN
esutjss-264	119	5	,	,	PUNCT
esutjss-264	119	6	the	the	DET
esutjss-264	119	7	study	study	NOUN
esutjss-264	119	8	would	would	AUX
esutjss-264	119	9	adopt	adopt	VERB
esutjss-264	119	10	the	the	DET
esutjss-264	119	11	non	non	ADJ
esutjss-264	119	12	-	-	ADJ
esutjss-264	119	13	parametric	parametric	ADJ
esutjss-264	119	14	tests	test	NOUN
esutjss-264	119	15	.	.	PUNCT
esutjss-264	120	1	4.3	4.3	NUM
esutjss-264	120	2	correlation	correlation	NOUN
esutjss-264	120	3	analysis	analysis	NOUN
esutjss-264	120	4	table	table	NOUN
esutjss-264	120	5	3	3	NUM
esutjss-264	120	6	:	:	PUNCT
esutjss-264	120	7	summary	summary	NOUN
esutjss-264	120	8	of	of	ADP
esutjss-264	120	9	spearman	spearman	NOUN
esutjss-264	120	10	correlation	correlation	NOUN
esutjss-264	120	11	matrix	matrix	NOUN
esutjss-264	120	12	enmgt	enmgt	NOUN
esutjss-264	120	13	bsize	bsize	PROPN
esutjss-264	120	14	bind	bind	VERB
esutjss-264	120	15	aci	aci	PROPN
esutjss-264	120	16	lev	lev	PROPN
esutjss-264	120	17	fsize	fsize	PROPN
esutjss-264	120	18	enmgt	enmgt	PROPN
esutjss-264	120	19	1.0000	1.0000	NUM
esutjss-264	120	20	bsize	bsize	PROPN
esutjss-264	120	21	-0.1500	-0.1500	NOUN
esutjss-264	120	22	*	*	PUNCT
esutjss-264	120	23	0.0003	0.0003	NUM
esutjss-264	120	24	1.0000	1.0000	NUM
esutjss-264	120	25	bind	bind	NOUN
esutjss-264	120	26	-0.1243	-0.1243	NOUN
esutjss-264	120	27	*	*	PUNCT
esutjss-264	121	1	0.0027	0.0027	NUM
esutjss-264	121	2	0.1688	0.1688	NUM
esutjss-264	121	3	*	*	PUNCT
esutjss-264	121	4	0.0000	0.0000	NUM
esutjss-264	121	5	1.0000	1.0000	NUM
esutjss-264	121	6	aci	aci	PROPN
esutjss-264	121	7	-0.1749	-0.1749	NOUN
esutjss-264	121	8	*	*	NOUN
esutjss-264	122	1	0.0000	0.0000	NUM
esutjss-264	122	2	0.1017	0.1017	NUM
esutjss-264	122	3	*	*	PUNCT
esutjss-264	122	4	0.0142	0.0142	NUM
esutjss-264	122	5	0.2352	0.2352	NUM
esutjss-264	122	6	*	*	PUNCT
esutjss-264	122	7	0.0000	0.0000	NUM
esutjss-264	122	8	1.0000	1.0000	NUM
esutjss-264	122	9	lev	lev	NOUN
esutjss-264	122	10	0.0989	0.0989	NUM
esutjss-264	122	11	*	*	NOUN
esutjss-264	122	12	0.0172	0.0172	NUM
esutjss-264	122	13	-0.2509	-0.2509	NOUN
esutjss-264	122	14	*	*	PROPN
esutjss-264	122	15	0.0000	0.0000	NUM
esutjss-264	122	16	-0.1715	-0.1715	NOUN
esutjss-264	122	17	*	*	NOUN
esutjss-264	122	18	0.0000	0.0000	NUM
esutjss-264	122	19	-0.1140	-0.1140	NOUN
esutjss-264	122	20	*	*	PUNCT
esutjss-264	122	21	0.0060	0.0060	NUM
esutjss-264	122	22	1.0000	1.0000	NUM
esutjss-264	122	23	fsize	fsize	NOUN
esutjss-264	122	24	-0.1649	-0.1649	NOUN
esutjss-264	122	25	*	*	NOUN
esutjss-264	123	1	0.0001	0.0001	NUM
esutjss-264	123	2	0.4350	0.4350	NUM
esutjss-264	123	3	*	*	PUNCT
esutjss-264	123	4	0.0000	0.0000	NUM
esutjss-264	123	5	0.0517	0.0517	NUM
esutjss-264	123	6	0.2136	0.2136	NUM
esutjss-264	123	7	0.0815	0.0815	NUM
esutjss-264	123	8	*	*	PUNCT
esutjss-264	123	9	0.0497	0.0497	NUM
esutjss-264	123	10	-0.0435	-0.0435	NUM
esutjss-264	123	11	0.2954	0.2954	NUM
esutjss-264	123	12	1.0000	1.0000	NUM
esutjss-264	123	13	source	source	NOUN
esutjss-264	123	14	:	:	PUNCT
esutjss-264	123	15	regression	regression	NOUN
esutjss-264	123	16	output	output	NOUN
esutjss-264	123	17	,	,	PUNCT
esutjss-264	123	18	2025	2025	NUM
esutjss-264	123	19	.	.	PUNCT
esutjss-264	123	20	table	table	NOUN
esutjss-264	123	21	3	3	NUM
esutjss-264	123	22	presents	present	VERB
esutjss-264	123	23	the	the	DET
esutjss-264	123	24	spearman	spearman	NOUN
esutjss-264	123	25	correlation	correlation	NOUN
esutjss-264	123	26	matrix	matrix	NOUN
esutjss-264	123	27	,	,	PUNCT
esutjss-264	123	28	which	which	PRON
esutjss-264	123	29	assesses	assess	VERB
esutjss-264	123	30	the	the	DET
esutjss-264	123	31	strength	strength	NOUN
esutjss-264	123	32	and	and	CCONJ
esutjss-264	123	33	direction	direction	NOUN
esutjss-264	123	34	of	of	ADP
esutjss-264	123	35	relationships	relationship	NOUN
esutjss-264	123	36	between	between	ADP
esutjss-264	123	37	the	the	DET
esutjss-264	123	38	study	study	NOUN
esutjss-264	123	39	variables	variable	VERB
esutjss-264	123	40	.	.	PUNCT
esutjss-264	124	1	the	the	DET
esutjss-264	124	2	asterisk	asterisk	NOUN
esutjss-264	124	3	(	(	PUNCT
esutjss-264	124	4	*	*	PUNCT
esutjss-264	124	5	)	)	PUNCT
esutjss-264	124	6	indicates	indicate	VERB
esutjss-264	124	7	statistically	statistically	ADV
esutjss-264	124	8	significant	significant	ADJ
esutjss-264	124	9	correlations	correlation	NOUN
esutjss-264	124	10	at	at	ADP
esutjss-264	124	11	the	the	DET
esutjss-264	124	12	5	5	NUM
esutjss-264	124	13	%	%	NOUN
esutjss-264	124	14	level	level	NOUN
esutjss-264	124	15	.	.	PUNCT
esutjss-264	125	1	the	the	DET
esutjss-264	125	2	relationship	relationship	NOUN
esutjss-264	125	3	between	between	ADP
esutjss-264	125	4	enmgt	enmgt	NOUN
esutjss-264	125	5	and	and	CCONJ
esutjss-264	125	6	bsize	bsize	NOUN
esutjss-264	125	7	indicates	indicate	VERB
esutjss-264	125	8	a	a	DET
esutjss-264	125	9	negative	negative	ADJ
esutjss-264	125	10	and	and	CCONJ
esutjss-264	125	11	significant	significant	ADJ
esutjss-264	125	12	correlation	correlation	NOUN
esutjss-264	125	13	(	(	PUNCT
esutjss-264	125	14	ρ	ρ	NOUN
esutjss-264	125	15	=	=	SYM
esutjss-264	125	16	-0.1500	-0.1500	NOUN
esutjss-264	125	17	,	,	PUNCT
esutjss-264	125	18	p	p	X
esutjss-264	125	19	=	=	PROPN
esutjss-264	125	20	0.0003	0.0003	NUM
esutjss-264	125	21	)	)	PUNCT
esutjss-264	125	22	which	which	PRON
esutjss-264	125	23	suggests	suggest	VERB
esutjss-264	125	24	that	that	SCONJ
esutjss-264	125	25	larger	large	ADJ
esutjss-264	125	26	boards	board	NOUN
esutjss-264	125	27	are	be	AUX
esutjss-264	125	28	associated	associate	VERB
esutjss-264	125	29	with	with	ADP
esutjss-264	125	30	lower	low	ADJ
esutjss-264	125	31	earnings	earning	NOUN
esutjss-264	125	32	management	management	NOUN
esutjss-264	125	33	,	,	PUNCT
esutjss-264	125	34	likely	likely	ADJ
esutjss-264	125	35	due	due	ADJ
esutjss-264	125	36	to	to	ADP
esutjss-264	125	37	stronger	strong	ADJ
esutjss-264	125	38	oversight	oversight	NOUN
esutjss-264	125	39	and	and	CCONJ
esutjss-264	125	40	better	well	ADJ
esutjss-264	125	41	governance	governance	NOUN
esutjss-264	125	42	practices	practice	NOUN
esutjss-264	125	43	.	.	PUNCT
esutjss-264	126	1	the	the	DET
esutjss-264	126	2	relationship	relationship	NOUN
esutjss-264	126	3	between	between	ADP
esutjss-264	126	4	enmgt	enmgt	NOUN
esutjss-264	126	5	and	and	CCONJ
esutjss-264	126	6	bind	bind	NOUN
esutjss-264	126	7	indicates	indicate	VERB
esutjss-264	126	8	a	a	DET
esutjss-264	126	9	negative	negative	ADJ
esutjss-264	126	10	and	and	CCONJ
esutjss-264	126	11	significant	significant	ADJ
esutjss-264	126	12	correlation	correlation	NOUN
esutjss-264	126	13	(	(	PUNCT
esutjss-264	126	14	ρ	ρ	NOUN
esutjss-264	126	15	=	=	PUNCT
esutjss-264	126	16	-0.1243	-0.1243	NOUN
esutjss-264	126	17	,	,	PUNCT
esutjss-264	126	18	p	p	PROPN
esutjss-264	126	19	=	=	PROPN
esutjss-264	126	20	0.0027	0.0027	NUM
esutjss-264	126	21	)	)	PUNCT
esutjss-264	126	22	implying	imply	VERB
esutjss-264	126	23	that	that	SCONJ
esutjss-264	126	24	firms	firm	NOUN
esutjss-264	126	25	with	with	ADP
esutjss-264	126	26	more	more	ADJ
esutjss-264	126	27	independent	independent	ADJ
esutjss-264	126	28	directors	director	NOUN
esutjss-264	126	29	tend	tend	VERB
esutjss-264	126	30	to	to	PART
esutjss-264	126	31	engage	engage	VERB
esutjss-264	126	32	less	less	ADJ
esutjss-264	126	33	in	in	ADP
esutjss-264	126	34	earnings	earning	NOUN
esutjss-264	126	35	management	management	NOUN
esutjss-264	126	36	.	.	PUNCT
esutjss-264	127	1	this	this	PRON
esutjss-264	127	2	aligns	align	VERB
esutjss-264	127	3	with	with	ADP
esutjss-264	127	4	corporate	corporate	ADJ
esutjss-264	127	5	governance	governance	NOUN
esutjss-264	127	6	principles	principle	NOUN
esutjss-264	127	7	that	that	SCONJ
esutjss-264	127	8	independent	independent	ADJ
esutjss-264	127	9	boards	board	NOUN
esutjss-264	127	10	enhance	enhance	VERB
esutjss-264	127	11	financial	financial	ADJ
esutjss-264	127	12	reporting	reporting	NOUN
esutjss-264	127	13	quality	quality	NOUN
esutjss-264	127	14	.	.	PUNCT
esutjss-264	128	1	the	the	DET
esutjss-264	128	2	relationship	relationship	NOUN
esutjss-264	128	3	between	between	ADP
esutjss-264	128	4	enmgt	enmgt	NOUN
esutjss-264	128	5	and	and	CCONJ
esutjss-264	128	6	aci	aci	PROPN
esutjss-264	128	7	indicates	indicate	VERB
esutjss-264	128	8	a	a	DET
esutjss-264	128	9	negative	negative	ADJ
esutjss-264	128	10	and	and	CCONJ
esutjss-264	128	11	133	133	NUM
esutjss-264	128	12	significant	significant	ADJ
esutjss-264	128	13	correlation	correlation	NOUN
esutjss-264	128	14	(	(	PUNCT
esutjss-264	128	15	ρ	ρ	NOUN
esutjss-264	128	16	=	=	PUNCT
esutjss-264	128	17	-0.1749	-0.1749	NOUN
esutjss-264	128	18	,	,	PUNCT
esutjss-264	128	19	p	p	NOUN
esutjss-264	128	20	=	=	NOUN
esutjss-264	128	21	0.0000	0.0000	NUM
esutjss-264	128	22	)	)	PUNCT
esutjss-264	128	23	which	which	PRON
esutjss-264	128	24	suggests	suggest	VERB
esutjss-264	128	25	that	that	SCONJ
esutjss-264	128	26	greater	great	ADJ
esutjss-264	128	27	audit	audit	NOUN
esutjss-264	128	28	committee	committee	NOUN
esutjss-264	128	29	independence	independence	NOUN
esutjss-264	128	30	reduces	reduce	VERB
esutjss-264	128	31	earnings	earning	NOUN
esutjss-264	128	32	management	management	NOUN
esutjss-264	128	33	,	,	PUNCT
esutjss-264	128	34	reinforcing	reinforce	VERB
esutjss-264	128	35	the	the	DET
esutjss-264	128	36	committee	committee	NOUN
esutjss-264	128	37	’s	’s	PART
esutjss-264	128	38	role	role	NOUN
esutjss-264	128	39	in	in	ADP
esutjss-264	128	40	ensuring	ensure	VERB
esutjss-264	128	41	financial	financial	ADJ
esutjss-264	128	42	integrity	integrity	NOUN
esutjss-264	128	43	.	.	PUNCT
esutjss-264	129	1	the	the	DET
esutjss-264	129	2	relationship	relationship	NOUN
esutjss-264	129	3	between	between	ADP
esutjss-264	129	4	enmgt	enmgt	NOUN
esutjss-264	129	5	and	and	CCONJ
esutjss-264	129	6	lev	lev	NOUN
esutjss-264	129	7	indicates	indicate	VERB
esutjss-264	129	8	a	a	DET
esutjss-264	129	9	positive	positive	ADJ
esutjss-264	129	10	and	and	CCONJ
esutjss-264	129	11	significant	significant	ADJ
esutjss-264	129	12	correlation	correlation	NOUN
esutjss-264	129	13	(	(	PUNCT
esutjss-264	129	14	ρ	ρ	NOUN
esutjss-264	129	15	=	=	SYM
esutjss-264	129	16	0.0989	0.0989	NUM
esutjss-264	129	17	,	,	PUNCT
esutjss-264	129	18	p	p	X
esutjss-264	129	19	=	=	PROPN
esutjss-264	129	20	0.0172	0.0172	NUM
esutjss-264	129	21	)	)	PUNCT
esutjss-264	129	22	suggesting	suggest	VERB
esutjss-264	129	23	that	that	SCONJ
esutjss-264	129	24	highly	highly	ADV
esutjss-264	129	25	leveraged	leveraged	ADJ
esutjss-264	129	26	firms	firm	NOUN
esutjss-264	129	27	engage	engage	VERB
esutjss-264	129	28	in	in	ADP
esutjss-264	129	29	more	more	ADJ
esutjss-264	129	30	earnings	earning	NOUN
esutjss-264	129	31	management	management	NOUN
esutjss-264	129	32	,	,	PUNCT
esutjss-264	129	33	possibly	possibly	ADV
esutjss-264	129	34	to	to	PART
esutjss-264	129	35	meet	meet	VERB
esutjss-264	129	36	debt	debt	NOUN
esutjss-264	129	37	covenants	covenant	NOUN
esutjss-264	129	38	or	or	CCONJ
esutjss-264	129	39	maintain	maintain	VERB
esutjss-264	129	40	investor	investor	NOUN
esutjss-264	129	41	confidence	confidence	NOUN
esutjss-264	129	42	.	.	PUNCT
esutjss-264	130	1	the	the	DET
esutjss-264	130	2	relationship	relationship	NOUN
esutjss-264	130	3	between	between	ADP
esutjss-264	130	4	enmgt	enmgt	NOUN
esutjss-264	130	5	and	and	CCONJ
esutjss-264	130	6	fsize	fsize	NOUN
esutjss-264	130	7	shows	show	VERB
esutjss-264	130	8	a	a	DET
esutjss-264	130	9	negative	negative	ADJ
esutjss-264	130	10	and	and	CCONJ
esutjss-264	130	11	significant	significant	ADJ
esutjss-264	130	12	correlation	correlation	NOUN
esutjss-264	130	13	(	(	PUNCT
esutjss-264	130	14	ρ	ρ	NOUN
esutjss-264	130	15	=	=	SYM
esutjss-264	130	16	-0.1649	-0.1649	NOUN
esutjss-264	130	17	,	,	PUNCT
esutjss-264	130	18	p	p	NOUN
esutjss-264	130	19	=	=	NOUN
esutjss-264	130	20	0.0001	0.0001	NUM
esutjss-264	130	21	)	)	PUNCT
esutjss-264	130	22	which	which	PRON
esutjss-264	130	23	suggests	suggest	VERB
esutjss-264	130	24	that	that	SCONJ
esutjss-264	130	25	larger	large	ADJ
esutjss-264	130	26	firms	firm	NOUN
esutjss-264	130	27	engage	engage	VERB
esutjss-264	130	28	in	in	ADP
esutjss-264	130	29	less	less	ADJ
esutjss-264	130	30	earnings	earning	NOUN
esutjss-264	130	31	management	management	NOUN
esutjss-264	130	32	,	,	PUNCT
esutjss-264	130	33	likely	likely	ADJ
esutjss-264	130	34	due	due	ADP
esutjss-264	130	35	to	to	ADP
esutjss-264	130	36	greater	great	ADJ
esutjss-264	130	37	scrutiny	scrutiny	NOUN
esutjss-264	130	38	from	from	ADP
esutjss-264	130	39	regulators	regulator	NOUN
esutjss-264	130	40	and	and	CCONJ
esutjss-264	130	41	investors	investor	NOUN
esutjss-264	130	42	.	.	PUNCT
esutjss-264	131	1	the	the	DET
esutjss-264	131	2	correlation	correlation	NOUN
esutjss-264	131	3	analysis	analysis	NOUN
esutjss-264	131	4	suggests	suggest	VERB
esutjss-264	131	5	that	that	SCONJ
esutjss-264	131	6	strong	strong	ADJ
esutjss-264	131	7	corporate	corporate	ADJ
esutjss-264	131	8	governance	governance	NOUN
esutjss-264	131	9	mechanisms	mechanism	NOUN
esutjss-264	131	10	(	(	PUNCT
esutjss-264	131	11	bind	bind	VERB
esutjss-264	131	12	,	,	PUNCT
esutjss-264	131	13	aci	aci	PROPN
esutjss-264	131	14	,	,	PUNCT
esutjss-264	131	15	and	and	CCONJ
esutjss-264	131	16	bsize	bsize	VERB
esutjss-264	131	17	)	)	PUNCT
esutjss-264	131	18	reduce	reduce	VERB
esutjss-264	131	19	earnings	earning	NOUN
esutjss-264	131	20	management	management	NOUN
esutjss-264	131	21	,	,	PUNCT
esutjss-264	131	22	while	while	SCONJ
esutjss-264	131	23	highly	highly	ADV
esutjss-264	131	24	leveraged	leveraged	ADJ
esutjss-264	131	25	firms	firm	NOUN
esutjss-264	131	26	are	be	AUX
esutjss-264	131	27	more	more	ADV
esutjss-264	131	28	prone	prone	ADJ
esutjss-264	131	29	to	to	ADP
esutjss-264	131	30	earnings	earning	NOUN
esutjss-264	131	31	management	management	NOUN
esutjss-264	131	32	,	,	PUNCT
esutjss-264	131	33	requiring	require	VERB
esutjss-264	131	34	stricter	strict	ADJ
esutjss-264	131	35	financial	financial	ADJ
esutjss-264	131	36	monitoring	monitoring	NOUN
esutjss-264	131	37	.	.	PUNCT
esutjss-264	132	1	from	from	ADP
esutjss-264	132	2	the	the	DET
esutjss-264	132	3	results	result	NOUN
esutjss-264	132	4	,	,	PUNCT
esutjss-264	132	5	it	it	PRON
esutjss-264	132	6	is	be	AUX
esutjss-264	132	7	an	an	DET
esutjss-264	132	8	indication	indication	NOUN
esutjss-264	132	9	that	that	SCONJ
esutjss-264	132	10	larger	large	ADJ
esutjss-264	132	11	firms	firm	NOUN
esutjss-264	132	12	tend	tend	VERB
esutjss-264	132	13	to	to	PART
esutjss-264	132	14	have	have	VERB
esutjss-264	132	15	better	well	ADJ
esutjss-264	132	16	governance	governance	NOUN
esutjss-264	132	17	structures	structure	NOUN
esutjss-264	132	18	,	,	PUNCT
esutjss-264	132	19	reinforcing	reinforce	VERB
esutjss-264	132	20	the	the	DET
esutjss-264	132	21	need	need	NOUN
esutjss-264	132	22	for	for	ADP
esutjss-264	132	23	improved	improved	ADJ
esutjss-264	132	24	transparency	transparency	NOUN
esutjss-264	132	25	in	in	ADP
esutjss-264	132	26	smaller	small	ADJ
esutjss-264	132	27	firms	firm	NOUN
esutjss-264	132	28	.	.	PUNCT
esutjss-264	133	1	also	also	ADV
esutjss-264	133	2	,	,	PUNCT
esutjss-264	133	3	regulatory	regulatory	ADJ
esutjss-264	133	4	bodies	body	NOUN
esutjss-264	133	5	should	should	AUX
esutjss-264	133	6	strengthen	strengthen	VERB
esutjss-264	133	7	governance	governance	NOUN
esutjss-264	133	8	codes	code	NOUN
esutjss-264	133	9	,	,	PUNCT
esutjss-264	133	10	requiring	require	VERB
esutjss-264	133	11	more	more	ADJ
esutjss-264	133	12	independent	independent	ADJ
esutjss-264	133	13	directors	director	NOUN
esutjss-264	133	14	and	and	CCONJ
esutjss-264	133	15	audit	audit	NOUN
esutjss-264	133	16	committee	committee	NOUN
esutjss-264	133	17	members	member	NOUN
esutjss-264	133	18	to	to	PART
esutjss-264	133	19	enhance	enhance	VERB
esutjss-264	133	20	financial	financial	ADJ
esutjss-264	133	21	reporting	reporting	NOUN
esutjss-264	133	22	quality	quality	NOUN
esutjss-264	133	23	.	.	PUNCT
esutjss-264	134	1	4.4	4.4	NUM
esutjss-264	134	2	variance	variance	NOUN
esutjss-264	134	3	inflation	inflation	NOUN
esutjss-264	134	4	factor	factor	NOUN
esutjss-264	134	5	(	(	PUNCT
esutjss-264	134	6	vif	vif	NOUN
esutjss-264	134	7	)	)	PUNCT
esutjss-264	134	8	test	test	NOUN
esutjss-264	134	9	table	table	NOUN
esutjss-264	134	10	4	4	NUM
esutjss-264	134	11	:	:	PUNCT
esutjss-264	134	12	result	result	NOUN
esutjss-264	134	13	for	for	SCONJ
esutjss-264	134	14	vif	vif	NOUN
esutjss-264	134	15	test	test	NOUN
esutjss-264	134	16	result	result	VERB
esutjss-264	134	17	variable	variable	ADJ
esutjss-264	134	18	vif	vif	NOUN
esutjss-264	134	19	1	1	NUM
esutjss-264	134	20	/	/	SYM
esutjss-264	134	21	vif	vif	NOUN
esutjss-264	134	22	bsize	bsize	VERB
esutjss-264	134	23	1.40	1.40	NUM
esutjss-264	134	24	0.715819	0.715819	NUM
esutjss-264	134	25	fsize	fsize	NOUN
esutjss-264	134	26	1.35	1.35	NUM
esutjss-264	134	27	0.740527	0.740527	NUM
esutjss-264	134	28	bind	bind	VERB
esutjss-264	134	29	1.09	1.09	NUM
esutjss-264	134	30	0.921238	0.921238	NUM
esutjss-264	134	31	aci	aci	NOUN
esutjss-264	134	32	1.07	1.07	NUM
esutjss-264	134	33	0.936777	0.936777	NUM
esutjss-264	134	34	lev	lev	NOUN
esutjss-264	134	35	1.06	1.06	NUM
esutjss-264	134	36	0.947463	0.947463	NUM
esutjss-264	134	37	mean	mean	NOUN
esutjss-264	134	38	vif	vif	PROPN
esutjss-264	134	39	1.19	1.19	NUM
esutjss-264	134	40	source	source	NOUN
esutjss-264	134	41	:	:	PUNCT
esutjss-264	134	42	regression	regression	NOUN
esutjss-264	134	43	output	output	NOUN
esutjss-264	134	44	,	,	PUNCT
esutjss-264	134	45	2025	2025	NUM
esutjss-264	134	46	.	.	PUNCT
esutjss-264	135	1	the	the	DET
esutjss-264	135	2	variance	variance	NOUN
esutjss-264	135	3	inflation	inflation	NOUN
esutjss-264	135	4	factor	factor	NOUN
esutjss-264	135	5	(	(	PUNCT
esutjss-264	135	6	vif	vif	NOUN
esutjss-264	135	7	)	)	PUNCT
esutjss-264	135	8	test	test	NOUN
esutjss-264	135	9	in	in	ADP
esutjss-264	135	10	table	table	NOUN
esutjss-264	135	11	4	4	NUM
esutjss-264	135	12	assesses	assess	VERB
esutjss-264	135	13	the	the	DET
esutjss-264	135	14	presence	presence	NOUN
esutjss-264	135	15	of	of	ADP
esutjss-264	135	16	multicollinearity	multicollinearity	NOUN
esutjss-264	135	17	among	among	ADP
esutjss-264	135	18	the	the	DET
esutjss-264	135	19	independent	independent	ADJ
esutjss-264	135	20	variables	variable	NOUN
esutjss-264	135	21	in	in	ADP
esutjss-264	135	22	a	a	DET
esutjss-264	135	23	regression	regression	NOUN
esutjss-264	135	24	model	model	NOUN
esutjss-264	135	25	.	.	PUNCT
esutjss-264	136	1	the	the	DET
esutjss-264	136	2	vif	vif	NOUN
esutjss-264	136	3	values	value	NOUN
esutjss-264	136	4	for	for	ADP
esutjss-264	136	5	all	all	DET
esutjss-264	136	6	variables	variable	NOUN
esutjss-264	136	7	are	be	AUX
esutjss-264	136	8	below	below	ADP
esutjss-264	136	9	2	2	NUM
esutjss-264	136	10	,	,	PUNCT
esutjss-264	136	11	with	with	ADP
esutjss-264	136	12	a	a	DET
esutjss-264	136	13	mean	mean	ADJ
esutjss-264	136	14	vif	vif	NOUN
esutjss-264	136	15	of	of	ADP
esutjss-264	136	16	1.19	1.19	NUM
esutjss-264	136	17	.	.	PUNCT
esutjss-264	137	1	since	since	SCONJ
esutjss-264	137	2	all	all	DET
esutjss-264	137	3	vif	vif	NOUN
esutjss-264	137	4	values	value	NOUN
esutjss-264	137	5	are	be	AUX
esutjss-264	137	6	below	below	ADP
esutjss-264	137	7	5	5	NUM
esutjss-264	137	8	,	,	PUNCT
esutjss-264	137	9	multicollinearity	multicollinearity	NOUN
esutjss-264	137	10	is	be	AUX
esutjss-264	137	11	not	not	PART
esutjss-264	137	12	a	a	DET
esutjss-264	137	13	concern	concern	NOUN
esutjss-264	137	14	in	in	ADP
esutjss-264	137	15	this	this	DET
esutjss-264	137	16	model	model	NOUN
esutjss-264	137	17	and	and	CCONJ
esutjss-264	137	18	the	the	DET
esutjss-264	137	19	1	1	NUM
esutjss-264	137	20	/	/	SYM
esutjss-264	137	21	vif	vif	NOUN
esutjss-264	137	22	(	(	PUNCT
esutjss-264	137	23	tolerance	tolerance	NOUN
esutjss-264	137	24	)	)	PUNCT
esutjss-264	137	25	values	value	NOUN
esutjss-264	137	26	are	be	AUX
esutjss-264	137	27	also	also	ADV
esutjss-264	137	28	all	all	PRON
esutjss-264	137	29	above	above	ADP
esutjss-264	137	30	0.10	0.10	NUM
esutjss-264	137	31	,	,	PUNCT
esutjss-264	137	32	confirming	confirm	VERB
esutjss-264	137	33	no	no	DET
esutjss-264	137	34	serious	serious	ADJ
esutjss-264	137	35	collinearity	collinearity	NOUN
esutjss-264	137	36	issue	issue	NOUN
esutjss-264	137	37	.	.	PUNCT
esutjss-264	138	1	from	from	ADP
esutjss-264	138	2	the	the	DET
esutjss-264	138	3	table	table	NOUN
esutjss-264	138	4	,	,	PUNCT
esutjss-264	138	5	the	the	DET
esutjss-264	138	6	low	low	ADJ
esutjss-264	138	7	vif	vif	NOUN
esutjss-264	138	8	values	value	NOUN
esutjss-264	138	9	indicate	indicate	VERB
esutjss-264	138	10	that	that	SCONJ
esutjss-264	138	11	the	the	DET
esutjss-264	138	12	independent	independent	ADJ
esutjss-264	138	13	variables	variable	NOUN
esutjss-264	138	14	are	be	AUX
esutjss-264	138	15	not	not	PART
esutjss-264	138	16	highly	highly	ADV
esutjss-264	138	17	correlated	correlate	VERB
esutjss-264	138	18	,	,	PUNCT
esutjss-264	138	19	ensuring	ensure	VERB
esutjss-264	138	20	that	that	SCONJ
esutjss-264	138	21	regression	regression	NOUN
esutjss-264	138	22	estimates	estimate	NOUN
esutjss-264	138	23	remain	remain	VERB
esutjss-264	138	24	reliable	reliable	ADJ
esutjss-264	138	25	and	and	CCONJ
esutjss-264	138	26	unbiased	unbiased	ADJ
esutjss-264	138	27	.	.	PUNCT
esutjss-264	139	1	4.5	4.5	NUM
esutjss-264	139	2	breusch	breusch	ADV
esutjss-264	139	3	-	-	PUNCT
esutjss-264	139	4	pagan	pagan	VERB
esutjss-264	139	5	/	/	SYM
esutjss-264	139	6	cook	cook	PROPN
esutjss-264	139	7	-	-	PUNCT
esutjss-264	139	8	weisberg	weisberg	PROPN
esutjss-264	139	9	test	test	NOUN
esutjss-264	139	10	for	for	ADP
esutjss-264	139	11	heteroskedasticity	heteroskedasticity	NOUN
esutjss-264	139	12	table	table	NOUN
esutjss-264	139	13	5	5	NUM
esutjss-264	139	14	:	:	PUNCT
esutjss-264	139	15	diagnostic	diagnostic	ADJ
esutjss-264	139	16	tests	test	NOUN
esutjss-264	139	17	fitted	fit	VERB
esutjss-264	139	18	values	value	NOUN
esutjss-264	139	19	of	of	ADP
esutjss-264	139	20	enmgt	enmgt	ADJ
esutjss-264	139	21	decision	decision	NOUN
esutjss-264	139	22	rule	rule	NOUN
esutjss-264	139	23	if	if	SCONJ
esutjss-264	139	24	p	p	NOUN
esutjss-264	139	25	-	-	PUNCT
esutjss-264	139	26	value	value	NOUN
esutjss-264	139	27	is	be	AUX
esutjss-264	139	28	statistically	statistically	ADV
esutjss-264	139	29	significant	significant	ADJ
esutjss-264	139	30	,	,	PUNCT
esutjss-264	139	31	then	then	ADV
esutjss-264	139	32	reject	reject	VERB
esutjss-264	139	33	ho	ho	PROPN
esutjss-264	139	34	and	and	CCONJ
esutjss-264	139	35	accept	accept	VERB
esutjss-264	139	36	ha	ha	INTJ
esutjss-264	139	37	result	result	PROPN
esutjss-264	139	38	chi2(1	chi2(1	NOUN
esutjss-264	139	39	)	)	PUNCT
esutjss-264	139	40	=	=	PUNCT
esutjss-264	139	41	11.97	11.97	NUM
esutjss-264	139	42	;	;	PUNCT
esutjss-264	139	43	prob	prob	NOUN
esutjss-264	139	44	>	>	X
esutjss-264	139	45	chi2=	chi2=	PROPN
esutjss-264	139	46	0.0005	0.0005	NUM
esutjss-264	139	47	source	source	NOUN
esutjss-264	139	48	:	:	PUNCT
esutjss-264	139	49	regression	regression	NOUN
esutjss-264	139	50	output	output	NOUN
esutjss-264	139	51	,	,	PUNCT
esutjss-264	139	52	2025	2025	NUM
esutjss-264	139	53	.	.	PUNCT
esutjss-264	140	1	table	table	NOUN
esutjss-264	140	2	5	5	NUM
esutjss-264	140	3	checks	check	NOUN
esutjss-264	140	4	for	for	ADP
esutjss-264	140	5	heteroskedasticity	heteroskedasticity	NOUN
esutjss-264	140	6	in	in	ADP
esutjss-264	140	7	the	the	DET
esutjss-264	140	8	regression	regression	NOUN
esutjss-264	140	9	model	model	NOUN
esutjss-264	140	10	.	.	PUNCT
esutjss-264	141	1	test	test	NOUN
esutjss-264	141	2	result	result	NOUN
esutjss-264	141	3	indicates	indicate	VERB
esutjss-264	141	4	that	that	SCONJ
esutjss-264	141	5	chisquare	chisquare	NOUN
esutjss-264	141	6	(	(	PUNCT
esutjss-264	141	7	χ²	χ²	NOUN
esutjss-264	141	8	)	)	PUNCT
esutjss-264	141	9	=	=	SYM
esutjss-264	141	10	11.97	11.97	NUM
esutjss-264	141	11	and	and	CCONJ
esutjss-264	141	12	the	the	DET
esutjss-264	141	13	p	p	NOUN
esutjss-264	141	14	-	-	PUNCT
esutjss-264	141	15	value	value	NOUN
esutjss-264	141	16	=	=	NOUN
esutjss-264	141	17	0.0005	0.0005	NUM
esutjss-264	141	18	(	(	PUNCT
esutjss-264	141	19	statistically	statistically	ADV
esutjss-264	141	20	significant	significant	ADJ
esutjss-264	141	21	at	at	ADP
esutjss-264	141	22	1	1	NUM
esutjss-264	141	23	%	%	NOUN
esutjss-264	141	24	level	level	NOUN
esutjss-264	141	25	)	)	PUNCT
esutjss-264	141	26	.	.	PUNCT
esutjss-264	142	1	since	since	SCONJ
esutjss-264	142	2	pvalue	pvalue	NOUN
esutjss-264	142	3	<	<	X
esutjss-264	142	4	0.05	0.05	NUM
esutjss-264	142	5	,	,	PUNCT
esutjss-264	142	6	we	we	PRON
esutjss-264	142	7	reject	reject	VERB
esutjss-264	142	8	h₀	h₀	NOUN
esutjss-264	142	9	and	and	CCONJ
esutjss-264	142	10	conclude	conclude	VERB
esutjss-264	142	11	that	that	DET
esutjss-264	142	12	heteroskedasticity	heteroskedasticity	NOUN
esutjss-264	142	13	is	be	AUX
esutjss-264	142	14	present	present	ADJ
esutjss-264	142	15	in	in	ADP
esutjss-264	142	16	the	the	DET
esutjss-264	142	17	model	model	NOUN
esutjss-264	142	18	.	.	PUNCT
esutjss-264	143	1	the	the	DET
esutjss-264	143	2	study	study	NOUN
esutjss-264	143	3	would	would	AUX
esutjss-264	143	4	also	also	ADV
esutjss-264	143	5	conduct	conduct	VERB
esutjss-264	143	6	a	a	DET
esutjss-264	143	7	ramsey	ramsey	NOUN
esutjss-264	143	8	reset	reset	NOUN
esutjss-264	143	9	test	test	NOUN
esutjss-264	143	10	to	to	PART
esutjss-264	143	11	check	check	VERB
esutjss-264	143	12	for	for	ADP
esutjss-264	143	13	misspecification	misspecification	NOUN
esutjss-264	143	14	.	.	PUNCT
esutjss-264	144	1	by	by	ADP
esutjss-264	144	2	implementing	implement	VERB
esutjss-264	144	3	these	these	DET
esutjss-264	144	4	corrections	correction	NOUN
esutjss-264	144	5	,	,	PUNCT
esutjss-264	144	6	the	the	DET
esutjss-264	144	7	regression	regression	NOUN
esutjss-264	144	8	results	result	NOUN
esutjss-264	144	9	will	will	AUX
esutjss-264	144	10	be	be	AUX
esutjss-264	144	11	statistically	statistically	ADV
esutjss-264	144	12	valid	valid	ADJ
esutjss-264	144	13	and	and	CCONJ
esutjss-264	144	14	reliable	reliable	ADJ
esutjss-264	144	15	for	for	ADP
esutjss-264	144	16	interpretation	interpretation	NOUN
esutjss-264	144	17	.	.	PUNCT
esutjss-264	145	1	134	134	NUM
esutjss-264	145	2	4.6	4.6	NUM
esutjss-264	145	3	ramsey	ramsey	NOUN
esutjss-264	145	4	reset	reset	NOUN
esutjss-264	145	5	test	test	NOUN
esutjss-264	145	6	table	table	NOUN
esutjss-264	145	7	6	6	NUM
esutjss-264	145	8	:	:	PUNCT
esutjss-264	145	9	ramsey	ramsey	PROPN
esutjss-264	145	10	reset	reset	NOUN
esutjss-264	145	11	test	test	NOUN
esutjss-264	145	12	for	for	ADP
esutjss-264	145	13	enmgt	enmgt	ADJ
esutjss-264	145	14	analysis	analysis	NOUN
esutjss-264	145	15	of	of	ADP
esutjss-264	145	16	the	the	DET
esutjss-264	145	17	ramsey	ramsey	PROPN
esutjss-264	145	18	reset	reset	PROPN
esutjss-264	145	19	test	test	NOUN
esutjss-264	145	20	results	result	NOUN
esutjss-264	145	21	result	result	VERB
esutjss-264	145	22	f(3	f(3	PROPN
esutjss-264	145	23	,	,	PUNCT
esutjss-264	145	24	571	571	NUM
esutjss-264	145	25	)	)	PUNCT
esutjss-264	145	26	=	=	SYM
esutjss-264	145	27	0.46	0.46	NUM
esutjss-264	145	28	;	;	PUNCT
esutjss-264	145	29	prob	prob	INTJ
esutjss-264	145	30	>	>	X
esutjss-264	145	31	f	f	PROPN
esutjss-264	146	1	=	=	SYM
esutjss-264	146	2	0.7134	0.7134	NUM
esutjss-264	146	3	source	source	NOUN
esutjss-264	146	4	:	:	PUNCT
esutjss-264	146	5	regression	regression	NOUN
esutjss-264	146	6	output	output	NOUN
esutjss-264	146	7	,	,	PUNCT
esutjss-264	146	8	2025	2025	NUM
esutjss-264	146	9	.	.	PUNCT
esutjss-264	147	1	the	the	DET
esutjss-264	147	2	ramsey	ramsey	PROPN
esutjss-264	147	3	reset	reset	NOUN
esutjss-264	147	4	in	in	ADP
esutjss-264	147	5	table	table	NOUN
esutjss-264	147	6	6	6	NUM
esutjss-264	147	7	(	(	PUNCT
esutjss-264	147	8	regression	regression	VERB
esutjss-264	147	9	equation	equation	NOUN
esutjss-264	147	10	specification	specification	NOUN
esutjss-264	147	11	error	error	NOUN
esutjss-264	147	12	test	test	NOUN
esutjss-264	147	13	)	)	PUNCT
esutjss-264	147	14	is	be	AUX
esutjss-264	147	15	used	use	VERB
esutjss-264	147	16	to	to	PART
esutjss-264	147	17	check	check	VERB
esutjss-264	147	18	for	for	ADP
esutjss-264	147	19	omitted	omit	VERB
esutjss-264	147	20	variable	variable	ADJ
esutjss-264	147	21	bias	bias	NOUN
esutjss-264	147	22	in	in	ADP
esutjss-264	147	23	a	a	DET
esutjss-264	147	24	regression	regression	NOUN
esutjss-264	147	25	model	model	NOUN
esutjss-264	147	26	by	by	ADP
esutjss-264	147	27	testing	test	VERB
esutjss-264	147	28	whether	whether	SCONJ
esutjss-264	147	29	nonlinear	nonlinear	ADJ
esutjss-264	147	30	combinations	combination	NOUN
esutjss-264	147	31	of	of	ADP
esutjss-264	147	32	the	the	DET
esutjss-264	147	33	independent	independent	ADJ
esutjss-264	147	34	variables	variable	NOUN
esutjss-264	147	35	explain	explain	VERB
esutjss-264	147	36	the	the	DET
esutjss-264	147	37	dependent	dependent	ADJ
esutjss-264	147	38	variable	variable	NOUN
esutjss-264	147	39	.	.	PUNCT
esutjss-264	148	1	since	since	SCONJ
esutjss-264	148	2	the	the	DET
esutjss-264	148	3	p	p	NOUN
esutjss-264	148	4	-	-	PUNCT
esutjss-264	148	5	value	value	NOUN
esutjss-264	148	6	(	(	PUNCT
esutjss-264	148	7	0.7134	0.7134	NUM
esutjss-264	148	8	)	)	PUNCT
esutjss-264	148	9	is	be	AUX
esutjss-264	148	10	greater	great	ADJ
esutjss-264	148	11	than	than	ADP
esutjss-264	148	12	the	the	DET
esutjss-264	148	13	conventional	conventional	ADJ
esutjss-264	148	14	significance	significance	NOUN
esutjss-264	148	15	levels	level	NOUN
esutjss-264	148	16	(	(	PUNCT
esutjss-264	148	17	e.g.	e.g.	ADV
esutjss-264	148	18	,	,	PUNCT
esutjss-264	148	19	0.05	0.05	NUM
esutjss-264	148	20	or	or	CCONJ
esutjss-264	148	21	0.10	0.10	NUM
esutjss-264	148	22	)	)	PUNCT
esutjss-264	148	23	,	,	PUNCT
esutjss-264	148	24	we	we	PRON
esutjss-264	148	25	fail	fail	VERB
esutjss-264	148	26	to	to	PART
esutjss-264	148	27	reject	reject	VERB
esutjss-264	148	28	the	the	DET
esutjss-264	148	29	null	null	ADJ
esutjss-264	148	30	hypothesis	hypothesis	NOUN
esutjss-264	148	31	that	that	PRON
esutjss-264	148	32	the	the	DET
esutjss-264	148	33	model	model	NOUN
esutjss-264	148	34	has	have	VERB
esutjss-264	148	35	no	no	DET
esutjss-264	148	36	omitted	omit	VERB
esutjss-264	148	37	variables	variable	NOUN
esutjss-264	148	38	.	.	PUNCT
esutjss-264	149	1	this	this	PRON
esutjss-264	149	2	suggests	suggest	VERB
esutjss-264	149	3	that	that	SCONJ
esutjss-264	149	4	the	the	DET
esutjss-264	149	5	current	current	ADJ
esutjss-264	149	6	regression	regression	NOUN
esutjss-264	149	7	model	model	NOUN
esutjss-264	149	8	does	do	AUX
esutjss-264	149	9	not	not	PART
esutjss-264	149	10	suffer	suffer	VERB
esutjss-264	149	11	from	from	ADP
esutjss-264	149	12	misspecification	misspecification	NOUN
esutjss-264	149	13	due	due	ADP
esutjss-264	149	14	to	to	ADP
esutjss-264	149	15	omitted	omit	VERB
esutjss-264	149	16	variable	variable	ADJ
esutjss-264	149	17	bias	bias	NOUN
esutjss-264	149	18	.	.	PUNCT
esutjss-264	150	1	panel	panel	NOUN
esutjss-264	150	2	unit	unit	NOUN
esutjss-264	150	3	root	root	PROPN
esutjss-264	150	4	test	test	NOUN
esutjss-264	150	5	4.7	4.7	NUM
esutjss-264	150	6	hadri	hadri	ADJ
esutjss-264	150	7	-	-	PUNCT
esutjss-264	150	8	lm	lm	ADJ
esutjss-264	150	9	-	-	PUNCT
esutjss-264	150	10	unit	unit	NOUN
esutjss-264	150	11	root	root	NOUN
esutjss-264	150	12	test	test	NOUN
esutjss-264	150	13	table	table	NOUN
esutjss-264	150	14	7	7	NUM
esutjss-264	150	15	:	:	PUNCT
esutjss-264	150	16	results	result	NOUN
esutjss-264	150	17	of	of	ADP
esutjss-264	150	18	the	the	DET
esutjss-264	150	19	panel	panel	NOUN
esutjss-264	150	20	unit	unit	NOUN
esutjss-264	150	21	-	-	PUNCT
esutjss-264	150	22	root	root	NOUN
esutjss-264	150	23	tests	test	NOUN
esutjss-264	150	24	variables	variable	VERB
esutjss-264	150	25	hadri	hadri	ADJ
esutjss-264	150	26	-	-	PUNCT
esutjss-264	150	27	lm	lm	NOUN
esutjss-264	150	28	-	-	PUNCT
esutjss-264	150	29	test	test	NOUN
esutjss-264	150	30	statistics	statistic	NOUN
esutjss-264	150	31	p	p	NOUN
esutjss-264	150	32	-	-	PUNCT
esutjss-264	150	33	value	value	NOUN
esutjss-264	150	34	ernmgt	ernmgt	NOUN
esutjss-264	150	35	3.5076	3.5076	NUM
esutjss-264	150	36	0.0002	0.0002	NUM
esutjss-264	150	37	bsize	bsize	VERB
esutjss-264	150	38	10.0612	10.0612	NUM
esutjss-264	150	39	0.0000	0.0000	NUM
esutjss-264	150	40	bind	bind	VERB
esutjss-264	150	41	10.8860	10.8860	NUM
esutjss-264	150	42	0.0000	0.0000	NUM
esutjss-264	150	43	aci	aci	PROPN
esutjss-264	150	44	17.3654	17.3654	NUM
esutjss-264	151	1	0.0000	0.0000	NUM
esutjss-264	151	2	lev	lev	NOUN
esutjss-264	151	3	14.3643	14.3643	NUM
esutjss-264	151	4	0.0000	0.0000	NUM
esutjss-264	151	5	fsize	fsize	NOUN
esutjss-264	151	6	27.7005	27.7005	NUM
esutjss-264	151	7	0.0000	0.0000	NUM
esutjss-264	151	8	source	source	NOUN
esutjss-264	151	9	:	:	PUNCT
esutjss-264	151	10	regression	regression	NOUN
esutjss-264	151	11	output	output	NOUN
esutjss-264	151	12	,	,	PUNCT
esutjss-264	151	13	2025	2025	NUM
esutjss-264	151	14	the	the	DET
esutjss-264	151	15	hadri	hadri	PROPN
esutjss-264	151	16	-	-	PUNCT
esutjss-264	151	17	lm	lm	ADJ
esutjss-264	151	18	test	test	NOUN
esutjss-264	151	19	in	in	ADP
esutjss-264	151	20	table	table	NOUN
esutjss-264	151	21	7	7	NUM
esutjss-264	151	22	is	be	AUX
esutjss-264	151	23	a	a	DET
esutjss-264	151	24	panel	panel	NOUN
esutjss-264	151	25	unit	unit	NOUN
esutjss-264	151	26	root	root	NOUN
esutjss-264	151	27	test	test	NOUN
esutjss-264	151	28	that	that	PRON
esutjss-264	151	29	checks	check	VERB
esutjss-264	151	30	whether	whether	SCONJ
esutjss-264	151	31	a	a	DET
esutjss-264	151	32	time	time	NOUN
esutjss-264	151	33	series	series	NOUN
esutjss-264	151	34	is	be	AUX
esutjss-264	151	35	stationary	stationary	ADJ
esutjss-264	151	36	or	or	CCONJ
esutjss-264	151	37	contains	contain	VERB
esutjss-264	151	38	a	a	DET
esutjss-264	151	39	unit	unit	NOUN
esutjss-264	151	40	root	root	NOUN
esutjss-264	151	41	(	(	PUNCT
esutjss-264	151	42	non	non	ADJ
esutjss-264	151	43	-	-	ADJ
esutjss-264	151	44	stationary	stationary	ADJ
esutjss-264	151	45	)	)	PUNCT
esutjss-264	151	46	.	.	PUNCT
esutjss-264	152	1	if	if	SCONJ
esutjss-264	152	2	the	the	DET
esutjss-264	152	3	data	data	NOUN
esutjss-264	152	4	is	be	AUX
esutjss-264	152	5	non	non	ADJ
esutjss-264	152	6	-	-	ADJ
esutjss-264	152	7	stationary	stationary	ADJ
esutjss-264	152	8	,	,	PUNCT
esutjss-264	152	9	regression	regression	NOUN
esutjss-264	152	10	results	result	NOUN
esutjss-264	152	11	may	may	AUX
esutjss-264	152	12	be	be	AUX
esutjss-264	152	13	spurious	spurious	ADJ
esutjss-264	152	14	,	,	PUNCT
esutjss-264	152	15	leading	lead	VERB
esutjss-264	152	16	to	to	ADP
esutjss-264	152	17	misleading	mislead	VERB
esutjss-264	152	18	inferences	inference	NOUN
esutjss-264	152	19	.	.	PUNCT
esutjss-264	153	1	since	since	SCONJ
esutjss-264	153	2	p	p	NOUN
esutjss-264	153	3	-	-	PUNCT
esutjss-264	153	4	values	value	NOUN
esutjss-264	153	5	are	be	AUX
esutjss-264	153	6	statistically	statistically	ADV
esutjss-264	153	7	significant	significant	ADJ
esutjss-264	153	8	,	,	PUNCT
esutjss-264	153	9	we	we	PRON
esutjss-264	153	10	reject	reject	VERB
esutjss-264	153	11	h₀	h₀	NOUN
esutjss-264	153	12	and	and	CCONJ
esutjss-264	153	13	conclude	conclude	VERB
esutjss-264	153	14	that	that	SCONJ
esutjss-264	153	15	all	all	DET
esutjss-264	153	16	variables	variable	NOUN
esutjss-264	153	17	are	be	AUX
esutjss-264	153	18	non	non	ADJ
esutjss-264	153	19	-	-	ADJ
esutjss-264	153	20	stationary	stationary	ADJ
esutjss-264	153	21	(	(	PUNCT
esutjss-264	153	22	i.e.	i.e.	X
esutjss-264	153	23	,	,	PUNCT
esutjss-264	153	24	contain	contain	VERB
esutjss-264	153	25	a	a	DET
esutjss-264	153	26	unit	unit	NOUN
esutjss-264	153	27	root	root	NOUN
esutjss-264	153	28	)	)	PUNCT
esutjss-264	153	29	.	.	PUNCT
esutjss-264	154	1	4.8	4.8	NUM
esutjss-264	154	2	hypothesis	hypothesis	NOUN
esutjss-264	154	3	testing	testing	NOUN
esutjss-264	154	4	table	table	NOUN
esutjss-264	154	5	8	8	NUM
esutjss-264	154	6	:	:	PUNCT
esutjss-264	154	7	summary	summary	NOUN
esutjss-264	154	8	of	of	ADP
esutjss-264	154	9	enmgt	enmgt	NOUN
esutjss-264	154	10	,	,	PUNCT
esutjss-264	154	11	bsize	bsize	VERB
esutjss-264	154	12	bind	bind	VERB
esutjss-264	154	13	acind	acind	ADJ
esutjss-264	154	14	lev	lev	NOUN
esutjss-264	154	15	and	and	CCONJ
esutjss-264	154	16	firmsize	firmsize	PROPN
esutjss-264	154	17	regression	regression	NOUN
esutjss-264	154	18	analysis	analysis	NOUN
esutjss-264	154	19	enmgt	enmgt	PROPN
esutjss-264	154	20	coef	coef	PROPN
esutjss-264	154	21	.	.	PUNCT
esutjss-264	155	1	std	std	NOUN
esutjss-264	155	2	.	.	PUNCT
esutjss-264	156	1	err	err	PROPN
esutjss-264	156	2	.	.	PUNCT
esutjss-264	157	1	z	z	NOUN
esutjss-264	157	2	p>|z|	p>|z|	NOUN
esutjss-264	157	3	bsize	bsize	VERB
esutjss-264	157	4	-.0338711	-.0338711	PUNCT
esutjss-264	157	5	.0166226	.0166226	PROPN
esutjss-264	157	6	-2.04	-2.04	NUM
esutjss-264	157	7	0.042	0.042	NUM
esutjss-264	157	8	bind	bind	NOUN
esutjss-264	157	9	-.001133	-.001133	PUNCT
esutjss-264	157	10	.0023837	.0023837	PROPN
esutjss-264	157	11	-0.48	-0.48	NUM
esutjss-264	157	12	0.635	0.635	NUM
esutjss-264	157	13	aci	aci	PROPN
esutjss-264	157	14	-.004579	-.004579	PROPN
esutjss-264	157	15	.0029576	.0029576	PROPN
esutjss-264	157	16	-1.55	-1.55	NUM
esutjss-264	157	17	0.122	0.122	NUM
esutjss-264	157	18	lev	lev	NOUN
esutjss-264	157	19	.0011586	.0011586	PROPN
esutjss-264	157	20	.0007017	.0007017	NOUN
esutjss-264	157	21	1.65	1.65	NUM
esutjss-264	157	22	0.099	0.099	NUM
esutjss-264	157	23	firmsize	firmsize	NOUN
esutjss-264	157	24	-.1143876	-.1143876	PUNCT
esutjss-264	157	25	.0573449	.0573449	PROPN
esutjss-264	157	26	-1.99	-1.99	NOUN
esutjss-264	157	27	0.046	0.046	NUM
esutjss-264	157	28	_	_	PUNCT
esutjss-264	158	1	cons	con	NOUN
esutjss-264	158	2	1.142682	1.142682	NUM
esutjss-264	158	3	.3372588	.3372588	NOUN
esutjss-264	158	4	3.39	3.39	NUM
esutjss-264	158	5	0.001	0.001	NUM
esutjss-264	158	6	n	n	PRON
esutjss-264	158	7	580	580	NUM
esutjss-264	158	8	r	r	NOUN
esutjss-264	158	9	-	-	PUNCT
esutjss-264	158	10	squared	square	VERB
esutjss-264	158	11	0.0531	0.0531	NUM
esutjss-264	158	12	wald	wald	NOUN
esutjss-264	158	13	chi2(5	chi2(5	NOUN
esutjss-264	158	14	)	)	PUNCT
esutjss-264	158	15	55.39	55.39	NUM
esutjss-264	158	16	prob	prob	NOUN
esutjss-264	158	17	>	>	X
esutjss-264	158	18	f	f	PROPN
esutjss-264	158	19	0.0000	0.0000	NUM
esutjss-264	158	20	source	source	NOUN
esutjss-264	158	21	:	:	PUNCT
esutjss-264	158	22	regression	regression	NOUN
esutjss-264	158	23	output	output	NOUN
esutjss-264	158	24	,	,	PUNCT
esutjss-264	158	25	2025	2025	NUM
esutjss-264	158	26	.	.	PUNCT
esutjss-264	159	1	135	135	NUM
esutjss-264	159	2	discussion	discussion	NOUN
esutjss-264	159	3	of	of	ADP
esutjss-264	159	4	findings	finding	NOUN
esutjss-264	159	5	from	from	ADP
esutjss-264	159	6	the	the	DET
esutjss-264	159	7	analysed	analyse	VERB
esutjss-264	159	8	data	datum	NOUN
esutjss-264	159	9	in	in	ADP
esutjss-264	159	10	table	table	NOUN
esutjss-264	159	11	8	8	NUM
esutjss-264	159	12	,	,	PUNCT
esutjss-264	159	13	bsize	bsize	NOUN
esutjss-264	159	14	has	have	VERB
esutjss-264	159	15	a	a	DET
esutjss-264	159	16	negative	negative	ADJ
esutjss-264	159	17	and	and	CCONJ
esutjss-264	159	18	significant	significant	ADJ
esutjss-264	159	19	effect	effect	NOUN
esutjss-264	159	20	(	(	PUNCT
esutjss-264	159	21	p	p	X
esutjss-264	159	22	=	=	NOUN
esutjss-264	159	23	0.042	0.042	NUM
esutjss-264	159	24	)	)	PUNCT
esutjss-264	159	25	on	on	ADP
esutjss-264	159	26	enmgt	enmgt	ADJ
esutjss-264	159	27	,	,	PUNCT
esutjss-264	159	28	meaning	mean	VERB
esutjss-264	159	29	larger	large	ADJ
esutjss-264	159	30	board	board	NOUN
esutjss-264	159	31	size	size	NOUN
esutjss-264	159	32	reduces	reduce	VERB
esutjss-264	159	33	earnings	earning	NOUN
esutjss-264	159	34	management	management	NOUN
esutjss-264	159	35	.	.	PUNCT
esutjss-264	160	1	this	this	PRON
esutjss-264	160	2	aligns	align	VERB
esutjss-264	160	3	with	with	ADP
esutjss-264	160	4	corporate	corporate	ADJ
esutjss-264	160	5	governance	governance	NOUN
esutjss-264	160	6	literatures	literature	NOUN
esutjss-264	160	7	that	that	PRON
esutjss-264	160	8	suggests	suggest	VERB
esutjss-264	160	9	larger	large	ADJ
esutjss-264	160	10	boards	board	NOUN
esutjss-264	160	11	provide	provide	VERB
esutjss-264	160	12	better	well	ADJ
esutjss-264	160	13	oversight	oversight	NOUN
esutjss-264	160	14	and	and	CCONJ
esutjss-264	160	15	reduce	reduce	VERB
esutjss-264	160	16	managerial	managerial	ADJ
esutjss-264	160	17	opportunism	opportunism	NOUN
esutjss-264	160	18	(	(	PUNCT
esutjss-264	160	19	aleqab	aleqab	NOUN
esutjss-264	160	20	,	,	PUNCT
esutjss-264	160	21	et	et	PROPN
esutjss-264	160	22	al	al	PROPN
esutjss-264	160	23	.	.	PROPN
esutjss-264	160	24	2021	2021	NUM
esutjss-264	160	25	;	;	PUNCT
esutjss-264	160	26	attia	attia	PROPN
esutjss-264	160	27	,	,	PUNCT
esutjss-264	160	28	et	et	PROPN
esutjss-264	160	29	al	al	PROPN
esutjss-264	160	30	.	.	PROPN
esutjss-264	160	31	2022	2022	NUM
esutjss-264	160	32	)	)	PUNCT
esutjss-264	160	33	.	.	PUNCT
esutjss-264	161	1	bind	bind	NOUN
esutjss-264	161	2	shows	show	VERB
esutjss-264	161	3	a	a	DET
esutjss-264	161	4	none	none	NOUN
esutjss-264	161	5	significant	significant	ADJ
esutjss-264	161	6	correlation	correlation	NOUN
esutjss-264	161	7	(	(	PUNCT
esutjss-264	161	8	p	p	NOUN
esutjss-264	161	9	=	=	NOUN
esutjss-264	161	10	0.635	0.635	NUM
esutjss-264	161	11	)	)	PUNCT
esutjss-264	161	12	,	,	PUNCT
esutjss-264	161	13	indicating	indicate	VERB
esutjss-264	161	14	no	no	DET
esutjss-264	161	15	strong	strong	ADJ
esutjss-264	161	16	relationship	relationship	NOUN
esutjss-264	161	17	between	between	ADP
esutjss-264	161	18	bind	bind	NOUN
esutjss-264	161	19	and	and	CCONJ
esutjss-264	161	20	enmgt	enmgt	NOUN
esutjss-264	161	21	.	.	PUNCT
esutjss-264	162	1	this	this	DET
esutjss-264	162	2	result	result	NOUN
esutjss-264	162	3	may	may	AUX
esutjss-264	162	4	suggest	suggest	VERB
esutjss-264	162	5	that	that	SCONJ
esutjss-264	162	6	merely	merely	ADV
esutjss-264	162	7	having	have	VERB
esutjss-264	162	8	independent	independent	ADJ
esutjss-264	162	9	directors	director	NOUN
esutjss-264	162	10	is	be	AUX
esutjss-264	162	11	not	not	PART
esutjss-264	162	12	enough	enough	ADJ
esutjss-264	162	13	to	to	PART
esutjss-264	162	14	curb	curb	VERB
esutjss-264	162	15	earnings	earning	NOUN
esutjss-264	162	16	manipulation	manipulation	NOUN
esutjss-264	162	17	;	;	PUNCT
esutjss-264	162	18	other	other	ADJ
esutjss-264	162	19	board	board	NOUN
esutjss-264	162	20	characteristics	characteristic	NOUN
esutjss-264	162	21	(	(	PUNCT
esutjss-264	162	22	e.g.	e.g.	ADV
esutjss-264	162	23	,	,	PUNCT
esutjss-264	162	24	expertise	expertise	NOUN
esutjss-264	162	25	,	,	PUNCT
esutjss-264	162	26	engagement	engagement	NOUN
esutjss-264	162	27	)	)	PUNCT
esutjss-264	162	28	might	might	AUX
esutjss-264	162	29	matter	matter	VERB
esutjss-264	162	30	more	more	ADJ
esutjss-264	162	31	(	(	PUNCT
esutjss-264	162	32	chou	chou	NOUN
esutjss-264	162	33	,	,	PUNCT
esutjss-264	162	34	et	et	PROPN
esutjss-264	162	35	al	al	PROPN
esutjss-264	162	36	.	.	PROPN
esutjss-264	162	37	2021	2021	NUM
esutjss-264	162	38	;	;	PUNCT
esutjss-264	162	39	ridho	ridho	NOUN
esutjss-264	162	40	,	,	PUNCT
esutjss-264	162	41	et	et	PROPN
esutjss-264	162	42	al	al	PROPN
esutjss-264	162	43	.	.	PROPN
esutjss-264	162	44	2023	2023	NUM
esutjss-264	162	45	)	)	PUNCT
esutjss-264	162	46	.	.	PUNCT
esutjss-264	163	1	aci	aci	PROPN
esutjss-264	163	2	displays	display	VERB
esutjss-264	163	3	a	a	DET
esutjss-264	163	4	not	not	PART
esutjss-264	163	5	significant	significant	ADJ
esutjss-264	163	6	(	(	PUNCT
esutjss-264	163	7	p	p	NOUN
esutjss-264	163	8	=	=	NOUN
esutjss-264	163	9	0.122	0.122	NUM
esutjss-264	163	10	)	)	PUNCT
esutjss-264	163	11	result	result	NOUN
esutjss-264	163	12	with	with	ADP
esutjss-264	163	13	enmgt	enmgt	ADJ
esutjss-264	163	14	,	,	PUNCT
esutjss-264	163	15	meaning	mean	VERB
esutjss-264	163	16	audit	audit	NOUN
esutjss-264	163	17	committee	committee	NOUN
esutjss-264	163	18	independence	independence	NOUN
esutjss-264	163	19	does	do	AUX
esutjss-264	163	20	not	not	PART
esutjss-264	163	21	significantly	significantly	ADV
esutjss-264	163	22	affect	affect	VERB
esutjss-264	163	23	earnings	earning	NOUN
esutjss-264	163	24	management	management	NOUN
esutjss-264	163	25	,	,	PUNCT
esutjss-264	163	26	disagreeing	disagree	VERB
esutjss-264	163	27	with	with	ADP
esutjss-264	163	28	the	the	DET
esutjss-264	163	29	works	work	NOUN
esutjss-264	163	30	of	of	ADP
esutjss-264	163	31	almarayeh	almarayeh	NOUN
esutjss-264	163	32	,	,	PUNCT
esutjss-264	163	33	et	et	PROPN
esutjss-264	163	34	al	al	PROPN
esutjss-264	163	35	.	.	PROPN
esutjss-264	164	1	(	(	PUNCT
esutjss-264	164	2	2022	2022	NUM
esutjss-264	164	3	)	)	PUNCT
esutjss-264	164	4	;	;	PUNCT
esutjss-264	164	5	herghiligiu	herghiligiu	PROPN
esutjss-264	164	6	,	,	PUNCT
esutjss-264	164	7	et	et	PROPN
esutjss-264	164	8	al	al	PROPN
esutjss-264	164	9	.	.	PROPN
esutjss-264	165	1	(	(	PUNCT
esutjss-264	165	2	2023	2023	NUM
esutjss-264	165	3	)	)	PUNCT
esutjss-264	166	1	and	and	CCONJ
esutjss-264	166	2	agreeing	agree	VERB
esutjss-264	166	3	with	with	ADP
esutjss-264	166	4	ridho	ridho	NOUN
esutjss-264	166	5	,	,	PUNCT
esutjss-264	166	6	et	et	PROPN
esutjss-264	166	7	al	al	PROPN
esutjss-264	166	8	.	.	PROPN
esutjss-264	167	1	(	(	PUNCT
esutjss-264	167	2	2023	2023	NUM
esutjss-264	167	3	)	)	PUNCT
esutjss-264	167	4	.	.	PUNCT
esutjss-264	168	1	this	this	DET
esutjss-264	168	2	result	result	NOUN
esutjss-264	168	3	could	could	AUX
esutjss-264	168	4	indicate	indicate	VERB
esutjss-264	168	5	a	a	DET
esutjss-264	168	6	weak	weak	ADJ
esutjss-264	168	7	enforcement	enforcement	NOUN
esutjss-264	168	8	or	or	CCONJ
esutjss-264	168	9	ineffective	ineffective	ADJ
esutjss-264	168	10	audit	audit	NOUN
esutjss-264	168	11	committees	committee	NOUN
esutjss-264	168	12	in	in	ADP
esutjss-264	168	13	nigerian	nigerian	ADJ
esutjss-264	168	14	firms	firm	NOUN
esutjss-264	168	15	.	.	PUNCT
esutjss-264	169	1	leverage	leverage	NOUN
esutjss-264	169	2	shows	show	VERB
esutjss-264	169	3	a	a	DET
esutjss-264	169	4	significant	significant	ADJ
esutjss-264	169	5	positive	positive	ADJ
esutjss-264	169	6	effect	effect	NOUN
esutjss-264	169	7	(	(	PUNCT
esutjss-264	169	8	p	p	X
esutjss-264	169	9	=	=	NOUN
esutjss-264	169	10	0.099	0.099	NUM
esutjss-264	169	11	)	)	PUNCT
esutjss-264	169	12	,	,	PUNCT
esutjss-264	169	13	though	though	SCONJ
esutjss-264	169	14	weak	weak	ADJ
esutjss-264	169	15	,	,	PUNCT
esutjss-264	169	16	with	with	ADP
esutjss-264	169	17	enmgt	enmgt	ADJ
esutjss-264	169	18	,	,	PUNCT
esutjss-264	169	19	meaning	mean	VERB
esutjss-264	169	20	that	that	SCONJ
esutjss-264	169	21	higher	high	ADJ
esutjss-264	169	22	leverage	leverage	NOUN
esutjss-264	169	23	slightly	slightly	ADV
esutjss-264	169	24	increases	increase	VERB
esutjss-264	169	25	earnings	earning	NOUN
esutjss-264	169	26	management	management	NOUN
esutjss-264	169	27	and	and	CCONJ
esutjss-264	169	28	that	that	SCONJ
esutjss-264	169	29	firms	firm	NOUN
esutjss-264	169	30	with	with	ADP
esutjss-264	169	31	high	high	ADJ
esutjss-264	169	32	debt	debt	NOUN
esutjss-264	169	33	levels	level	NOUN
esutjss-264	169	34	may	may	AUX
esutjss-264	169	35	manipulate	manipulate	VERB
esutjss-264	169	36	earnings	earning	NOUN
esutjss-264	169	37	to	to	PART
esutjss-264	169	38	meet	meet	VERB
esutjss-264	169	39	debt	debt	NOUN
esutjss-264	169	40	covenants	covenant	NOUN
esutjss-264	169	41	or	or	CCONJ
esutjss-264	169	42	to	to	PART
esutjss-264	169	43	appear	appear	VERB
esutjss-264	169	44	financially	financially	ADV
esutjss-264	169	45	stable	stable	ADJ
esutjss-264	169	46	.	.	PUNCT
esutjss-264	170	1	fsize	fsize	NOUN
esutjss-264	170	2	shows	show	VERB
esutjss-264	170	3	a	a	DET
esutjss-264	170	4	negative	negative	ADJ
esutjss-264	170	5	and	and	CCONJ
esutjss-264	170	6	significant	significant	ADJ
esutjss-264	170	7	effect	effect	NOUN
esutjss-264	170	8	(	(	PUNCT
esutjss-264	170	9	p	p	X
esutjss-264	170	10	=	=	NOUN
esutjss-264	170	11	0.046	0.046	NUM
esutjss-264	170	12	)	)	PUNCT
esutjss-264	170	13	on	on	ADP
esutjss-264	170	14	enmgt	enmgt	ADJ
esutjss-264	170	15	meaning	meaning	NOUN
esutjss-264	170	16	that	that	SCONJ
esutjss-264	170	17	larger	large	ADJ
esutjss-264	170	18	firms	firm	NOUN
esutjss-264	170	19	engage	engage	VERB
esutjss-264	170	20	in	in	ADP
esutjss-264	170	21	less	less	ADJ
esutjss-264	170	22	earnings	earning	NOUN
esutjss-264	170	23	management	management	NOUN
esutjss-264	170	24	,	,	PUNCT
esutjss-264	170	25	as	as	SCONJ
esutjss-264	170	26	larger	large	ADJ
esutjss-264	170	27	firms	firm	NOUN
esutjss-264	170	28	face	face	VERB
esutjss-264	170	29	more	more	ADJ
esutjss-264	170	30	regulatory	regulatory	ADJ
esutjss-264	170	31	scrutiny	scrutiny	NOUN
esutjss-264	170	32	and	and	CCONJ
esutjss-264	170	33	stronger	strong	ADJ
esutjss-264	170	34	governance	governance	NOUN
esutjss-264	170	35	mechanisms	mechanism	NOUN
esutjss-264	170	36	,	,	PUNCT
esutjss-264	170	37	reducing	reduce	VERB
esutjss-264	170	38	their	their	PRON
esutjss-264	170	39	ability	ability	NOUN
esutjss-264	170	40	to	to	PART
esutjss-264	170	41	manipulate	manipulate	VERB
esutjss-264	170	42	earnings	earning	NOUN
esutjss-264	170	43	.	.	PUNCT
esutjss-264	171	1	conclusion	conclusion	NOUN
esutjss-264	171	2	and	and	CCONJ
esutjss-264	171	3	recommendations	recommendation	NOUN
esutjss-264	171	4	conclusion	conclusion	VERB
esutjss-264	171	5	this	this	DET
esutjss-264	171	6	study	study	NOUN
esutjss-264	171	7	examined	examine	VERB
esutjss-264	171	8	the	the	DET
esutjss-264	171	9	determinants	determinant	NOUN
esutjss-264	171	10	of	of	ADP
esutjss-264	171	11	earnings	earning	NOUN
esutjss-264	171	12	management	management	NOUN
esutjss-264	171	13	practices	practice	NOUN
esutjss-264	171	14	and	and	CCONJ
esutjss-264	171	15	their	their	PRON
esutjss-264	171	16	implications	implication	NOUN
esutjss-264	171	17	for	for	ADP
esutjss-264	171	18	financial	financial	ADJ
esutjss-264	171	19	transparency	transparency	NOUN
esutjss-264	171	20	among	among	ADP
esutjss-264	171	21	nigerian	nigerian	ADJ
esutjss-264	171	22	firms	firm	NOUN
esutjss-264	171	23	using	use	VERB
esutjss-264	171	24	panel	panel	NOUN
esutjss-264	171	25	data	datum	NOUN
esutjss-264	171	26	analysis	analysis	NOUN
esutjss-264	171	27	.	.	PUNCT
esutjss-264	172	1	the	the	DET
esutjss-264	172	2	findings	finding	NOUN
esutjss-264	172	3	reveal	reveal	VERB
esutjss-264	172	4	that	that	SCONJ
esutjss-264	172	5	board	board	NOUN
esutjss-264	172	6	size	size	NOUN
esutjss-264	172	7	negatively	negatively	ADV
esutjss-264	172	8	and	and	CCONJ
esutjss-264	172	9	significantly	significantly	ADV
esutjss-264	172	10	influences	influence	VERB
esutjss-264	172	11	earnings	earning	NOUN
esutjss-264	172	12	management	management	NOUN
esutjss-264	172	13	,	,	PUNCT
esutjss-264	172	14	suggesting	suggest	VERB
esutjss-264	172	15	that	that	SCONJ
esutjss-264	172	16	larger	large	ADJ
esutjss-264	172	17	boards	board	NOUN
esutjss-264	172	18	enhance	enhance	VERB
esutjss-264	172	19	oversight	oversight	NOUN
esutjss-264	172	20	and	and	CCONJ
esutjss-264	172	21	reduce	reduce	VERB
esutjss-264	172	22	managerial	managerial	ADJ
esutjss-264	172	23	discretion	discretion	NOUN
esutjss-264	172	24	.	.	PUNCT
esutjss-264	173	1	however	however	ADV
esutjss-264	173	2	,	,	PUNCT
esutjss-264	173	3	board	board	NOUN
esutjss-264	173	4	independence	independence	NOUN
esutjss-264	173	5	and	and	CCONJ
esutjss-264	173	6	audit	audit	NOUN
esutjss-264	173	7	committee	committee	NOUN
esutjss-264	173	8	independence	independence	NOUN
esutjss-264	173	9	do	do	AUX
esutjss-264	173	10	not	not	PART
esutjss-264	173	11	show	show	VERB
esutjss-264	173	12	significant	significant	ADJ
esutjss-264	173	13	effects	effect	NOUN
esutjss-264	173	14	on	on	ADP
esutjss-264	173	15	earnings	earning	NOUN
esutjss-264	173	16	management	management	NOUN
esutjss-264	173	17	,	,	PUNCT
esutjss-264	173	18	implying	imply	VERB
esutjss-264	173	19	that	that	SCONJ
esutjss-264	173	20	the	the	DET
esutjss-264	173	21	mere	mere	ADJ
esutjss-264	173	22	presence	presence	NOUN
esutjss-264	173	23	of	of	ADP
esutjss-264	173	24	independent	independent	ADJ
esutjss-264	173	25	directors	director	NOUN
esutjss-264	173	26	and	and	CCONJ
esutjss-264	173	27	an	an	DET
esutjss-264	173	28	independent	independent	ADJ
esutjss-264	173	29	audit	audit	NOUN
esutjss-264	173	30	committee	committee	NOUN
esutjss-264	173	31	may	may	AUX
esutjss-264	173	32	not	not	PART
esutjss-264	173	33	be	be	AUX
esutjss-264	173	34	sufficient	sufficient	ADJ
esutjss-264	173	35	to	to	PART
esutjss-264	173	36	curb	curb	VERB
esutjss-264	173	37	earnings	earning	NOUN
esutjss-264	173	38	manipulation	manipulation	NOUN
esutjss-264	173	39	without	without	ADP
esutjss-264	173	40	stronger	strong	ADJ
esutjss-264	173	41	governance	governance	NOUN
esutjss-264	173	42	enforcement	enforcement	NOUN
esutjss-264	173	43	.	.	PUNCT
esutjss-264	174	1	leverage	leverage	NOUN
esutjss-264	174	2	exhibits	exhibit	VERB
esutjss-264	174	3	a	a	DET
esutjss-264	174	4	weak	weak	ADJ
esutjss-264	174	5	but	but	CCONJ
esutjss-264	174	6	positive	positive	ADJ
esutjss-264	174	7	relationship	relationship	NOUN
esutjss-264	174	8	with	with	ADP
esutjss-264	174	9	earnings	earning	NOUN
esutjss-264	174	10	management	management	NOUN
esutjss-264	174	11	,	,	PUNCT
esutjss-264	174	12	indicating	indicate	VERB
esutjss-264	174	13	that	that	SCONJ
esutjss-264	174	14	firms	firm	NOUN
esutjss-264	174	15	with	with	ADP
esutjss-264	174	16	higher	high	ADJ
esutjss-264	174	17	debt	debt	NOUN
esutjss-264	174	18	levels	level	NOUN
esutjss-264	174	19	may	may	AUX
esutjss-264	174	20	manipulate	manipulate	VERB
esutjss-264	174	21	earnings	earning	NOUN
esutjss-264	174	22	to	to	PART
esutjss-264	174	23	meet	meet	VERB
esutjss-264	174	24	financial	financial	ADJ
esutjss-264	174	25	obligations	obligation	NOUN
esutjss-264	174	26	.	.	PUNCT
esutjss-264	175	1	firm	firm	ADJ
esutjss-264	175	2	size	size	NOUN
esutjss-264	175	3	has	have	VERB
esutjss-264	175	4	a	a	DET
esutjss-264	175	5	significant	significant	ADJ
esutjss-264	175	6	negative	negative	ADJ
esutjss-264	175	7	impact	impact	NOUN
esutjss-264	175	8	on	on	ADP
esutjss-264	175	9	earnings	earning	NOUN
esutjss-264	175	10	management	management	NOUN
esutjss-264	175	11	,	,	PUNCT
esutjss-264	175	12	reinforcing	reinforce	VERB
esutjss-264	175	13	the	the	DET
esutjss-264	175	14	idea	idea	NOUN
esutjss-264	175	15	that	that	SCONJ
esutjss-264	175	16	larger	large	ADJ
esutjss-264	175	17	firms	firm	NOUN
esutjss-264	175	18	,	,	PUNCT
esutjss-264	175	19	due	due	ADP
esutjss-264	175	20	to	to	ADP
esutjss-264	175	21	increased	increase	VERB
esutjss-264	175	22	scrutiny	scrutiny	NOUN
esutjss-264	175	23	and	and	CCONJ
esutjss-264	175	24	better	well	ADJ
esutjss-264	175	25	governance	governance	NOUN
esutjss-264	175	26	,	,	PUNCT
esutjss-264	175	27	engage	engage	VERB
esutjss-264	175	28	in	in	ADP
esutjss-264	175	29	fewer	few	ADJ
esutjss-264	175	30	earnings	earning	NOUN
esutjss-264	175	31	management	management	NOUN
esutjss-264	175	32	practices	practice	NOUN
esutjss-264	175	33	.	.	PUNCT
esutjss-264	176	1	overall	overall	ADV
esutjss-264	176	2	,	,	PUNCT
esutjss-264	176	3	the	the	DET
esutjss-264	176	4	study	study	NOUN
esutjss-264	176	5	underscores	underscore	VERB
esutjss-264	176	6	the	the	DET
esutjss-264	176	7	importance	importance	NOUN
esutjss-264	176	8	of	of	ADP
esutjss-264	176	9	corporate	corporate	ADJ
esutjss-264	176	10	governance	governance	NOUN
esutjss-264	176	11	mechanisms	mechanism	NOUN
esutjss-264	176	12	in	in	ADP
esutjss-264	176	13	mitigating	mitigate	VERB
esutjss-264	176	14	earnings	earning	NOUN
esutjss-264	176	15	management	management	NOUN
esutjss-264	176	16	and	and	CCONJ
esutjss-264	176	17	enhancing	enhance	VERB
esutjss-264	176	18	financial	financial	ADJ
esutjss-264	176	19	transparency	transparency	NOUN
esutjss-264	176	20	.	.	PUNCT
esutjss-264	177	1	however	however	ADV
esutjss-264	177	2	,	,	PUNCT
esutjss-264	177	3	the	the	DET
esutjss-264	177	4	effectiveness	effectiveness	NOUN
esutjss-264	177	5	of	of	ADP
esutjss-264	177	6	these	these	DET
esutjss-264	177	7	mechanisms	mechanism	NOUN
esutjss-264	177	8	in	in	ADP
esutjss-264	177	9	nigeria	nigeria	PROPN
esutjss-264	177	10	appears	appear	VERB
esutjss-264	177	11	to	to	PART
esutjss-264	177	12	be	be	AUX
esutjss-264	177	13	constrained	constrain	VERB
esutjss-264	177	14	by	by	ADP
esutjss-264	177	15	weak	weak	ADJ
esutjss-264	177	16	enforcement	enforcement	NOUN
esutjss-264	177	17	and	and	CCONJ
esutjss-264	177	18	governance	governance	NOUN
esutjss-264	177	19	inefficiencies	inefficiency	NOUN
esutjss-264	177	20	.	.	PUNCT
esutjss-264	178	1	recommendations	recommendation	NOUN
esutjss-264	178	2	i.	i.	PROPN
esutjss-264	178	3	enhancing	enhance	VERB
esutjss-264	178	4	board	board	NOUN
esutjss-264	178	5	effectiveness	effectiveness	NOUN
esutjss-264	178	6	:	:	PUNCT
esutjss-264	178	7	since	since	SCONJ
esutjss-264	178	8	larger	large	ADJ
esutjss-264	178	9	boards	board	NOUN
esutjss-264	178	10	contribute	contribute	VERB
esutjss-264	178	11	to	to	ADP
esutjss-264	178	12	reducing	reduce	VERB
esutjss-264	178	13	earnings	earning	NOUN
esutjss-264	178	14	management	management	NOUN
esutjss-264	178	15	,	,	PUNCT
esutjss-264	178	16	companies	company	NOUN
esutjss-264	178	17	should	should	AUX
esutjss-264	178	18	consider	consider	VERB
esutjss-264	178	19	optimizing	optimize	VERB
esutjss-264	178	20	board	board	NOUN
esutjss-264	178	21	size	size	NOUN
esutjss-264	178	22	while	while	SCONJ
esutjss-264	178	23	ensuring	ensure	VERB
esutjss-264	178	24	diversity	diversity	NOUN
esutjss-264	178	25	in	in	ADP
esutjss-264	178	26	skills	skill	NOUN
esutjss-264	178	27	and	and	CCONJ
esutjss-264	178	28	experience	experience	NOUN
esutjss-264	178	29	to	to	PART
esutjss-264	178	30	improve	improve	VERB
esutjss-264	178	31	oversight	oversight	NOUN
esutjss-264	178	32	.	.	PUNCT
esutjss-264	179	1	ii	ii	PROPN
esutjss-264	179	2	.	.	PUNCT
esutjss-264	180	1	strengthening	strengthen	VERB
esutjss-264	180	2	board	board	NOUN
esutjss-264	180	3	independence	independence	NOUN
esutjss-264	180	4	:	:	PUNCT
esutjss-264	180	5	although	although	SCONJ
esutjss-264	180	6	board	board	NOUN
esutjss-264	180	7	independence	independence	NOUN
esutjss-264	180	8	did	do	AUX
esutjss-264	180	9	not	not	PART
esutjss-264	180	10	show	show	VERB
esutjss-264	180	11	a	a	DET
esutjss-264	180	12	significant	significant	ADJ
esutjss-264	180	13	effect	effect	NOUN
esutjss-264	180	14	on	on	ADP
esutjss-264	180	15	earnings	earning	NOUN
esutjss-264	180	16	management	management	NOUN
esutjss-264	180	17	,	,	PUNCT
esutjss-264	180	18	firms	firm	NOUN
esutjss-264	180	19	should	should	AUX
esutjss-264	180	20	focus	focus	VERB
esutjss-264	180	21	on	on	ADP
esutjss-264	180	22	appointing	appoint	VERB
esutjss-264	180	23	directors	director	NOUN
esutjss-264	180	24	with	with	ADP
esutjss-264	180	25	relevant	relevant	ADJ
esutjss-264	180	26	expertise	expertise	NOUN
esutjss-264	180	27	,	,	PUNCT
esutjss-264	180	28	particularly	particularly	ADV
esutjss-264	180	29	in	in	ADP
esutjss-264	180	30	finance	finance	NOUN
esutjss-264	180	31	and	and	CCONJ
esutjss-264	180	32	accounting	accounting	NOUN
esutjss-264	180	33	,	,	PUNCT
esutjss-264	180	34	to	to	PART
esutjss-264	180	35	enhance	enhance	VERB
esutjss-264	180	36	their	their	PRON
esutjss-264	180	37	monitoring	monitoring	NOUN
esutjss-264	180	38	role	role	NOUN
esutjss-264	180	39	.	.	PUNCT
esutjss-264	181	1	iii	iii	X
esutjss-264	181	2	.	.	PUNCT
esutjss-264	181	3	improving	improve	VERB
esutjss-264	181	4	audit	audit	NOUN
esutjss-264	181	5	committee	committee	NOUN
esutjss-264	181	6	functionality	functionality	NOUN
esutjss-264	181	7	:	:	PUNCT
esutjss-264	181	8	the	the	DET
esutjss-264	181	9	lack	lack	NOUN
esutjss-264	181	10	of	of	ADP
esutjss-264	181	11	a	a	DET
esutjss-264	181	12	significant	significant	ADJ
esutjss-264	181	13	impact	impact	NOUN
esutjss-264	181	14	of	of	ADP
esutjss-264	181	15	audit	audit	NOUN
esutjss-264	181	16	committee	committee	NOUN
esutjss-264	181	17	independence	independence	NOUN
esutjss-264	181	18	suggests	suggest	VERB
esutjss-264	181	19	that	that	SCONJ
esutjss-264	181	20	regulatory	regulatory	ADJ
esutjss-264	181	21	bodies	body	NOUN
esutjss-264	181	22	should	should	AUX
esutjss-264	181	23	ensure	ensure	VERB
esutjss-264	181	24	that	that	SCONJ
esutjss-264	181	25	audit	audit	NOUN
esutjss-264	181	26	committees	committee	NOUN
esutjss-264	181	27	are	be	AUX
esutjss-264	181	28	not	not	PART
esutjss-264	181	29	only	only	ADV
esutjss-264	181	30	independent	independent	ADJ
esutjss-264	181	31	but	but	CCONJ
esutjss-264	181	32	also	also	ADV
esutjss-264	181	33	active	active	ADJ
esutjss-264	181	34	and	and	CCONJ
esutjss-264	181	35	competent	competent	ADJ
esutjss-264	181	36	in	in	ADP
esutjss-264	181	37	overseeing	oversee	VERB
esutjss-264	181	38	financial	financial	ADJ
esutjss-264	181	39	reporting	reporting	NOUN
esutjss-264	181	40	processes	process	NOUN
esutjss-264	181	41	.	.	PUNCT
esutjss-264	182	1	136	136	NUM
esutjss-264	182	2	iv	iv	NOUN
esutjss-264	182	3	.	.	PUNCT
esutjss-264	182	4	managing	manage	VERB
esutjss-264	182	5	leverage	leverage	NOUN
esutjss-264	182	6	prudently	prudently	ADV
esutjss-264	182	7	:	:	PUNCT
esutjss-264	182	8	given	give	VERB
esutjss-264	182	9	the	the	DET
esutjss-264	182	10	positive	positive	ADJ
esutjss-264	182	11	relationship	relationship	NOUN
esutjss-264	182	12	between	between	ADP
esutjss-264	182	13	leverage	leverage	NOUN
esutjss-264	182	14	and	and	CCONJ
esutjss-264	182	15	earnings	earning	NOUN
esutjss-264	182	16	management	management	NOUN
esutjss-264	182	17	,	,	PUNCT
esutjss-264	182	18	firms	firm	NOUN
esutjss-264	182	19	should	should	AUX
esutjss-264	182	20	adopt	adopt	VERB
esutjss-264	182	21	prudent	prudent	ADJ
esutjss-264	182	22	debt	debt	NOUN
esutjss-264	182	23	management	management	NOUN
esutjss-264	182	24	strategies	strategy	NOUN
esutjss-264	182	25	and	and	CCONJ
esutjss-264	182	26	ensure	ensure	VERB
esutjss-264	182	27	financial	financial	ADJ
esutjss-264	182	28	transparency	transparency	NOUN
esutjss-264	182	29	in	in	ADP
esutjss-264	182	30	debt	debt	NOUN
esutjss-264	182	31	-	-	PUNCT
esutjss-264	182	32	related	relate	VERB
esutjss-264	182	33	reporting	reporting	NOUN
esutjss-264	182	34	to	to	PART
esutjss-264	182	35	reduce	reduce	VERB
esutjss-264	182	36	earnings	earning	NOUN
esutjss-264	182	37	manipulation	manipulation	NOUN
esutjss-264	182	38	incentives	incentive	NOUN
esutjss-264	182	39	.	.	PUNCT
esutjss-264	183	1	v.	v.	ADP
esutjss-264	183	2	encouraging	encourage	VERB
esutjss-264	183	3	regulatory	regulatory	ADJ
esutjss-264	183	4	oversight	oversight	NOUN
esutjss-264	183	5	for	for	ADP
esutjss-264	183	6	larger	large	ADJ
esutjss-264	183	7	firms	firm	NOUN
esutjss-264	183	8	:	:	PUNCT
esutjss-264	183	9	since	since	SCONJ
esutjss-264	183	10	larger	large	ADJ
esutjss-264	183	11	firms	firm	NOUN
esutjss-264	183	12	are	be	AUX
esutjss-264	183	13	less	less	ADV
esutjss-264	183	14	likely	likely	ADJ
esutjss-264	183	15	to	to	PART
esutjss-264	183	16	engage	engage	VERB
esutjss-264	183	17	in	in	ADP
esutjss-264	183	18	earnings	earning	NOUN
esutjss-264	183	19	management	management	NOUN
esutjss-264	183	20	due	due	ADP
esutjss-264	183	21	to	to	ADP
esutjss-264	183	22	regulatory	regulatory	ADJ
esutjss-264	183	23	scrutiny	scrutiny	NOUN
esutjss-264	183	24	,	,	PUNCT
esutjss-264	183	25	policymakers	policymaker	NOUN
esutjss-264	183	26	should	should	AUX
esutjss-264	183	27	enhance	enhance	VERB
esutjss-264	183	28	disclosure	disclosure	NOUN
esutjss-264	183	29	requirements	requirement	NOUN
esutjss-264	183	30	and	and	CCONJ
esutjss-264	183	31	governance	governance	NOUN
esutjss-264	183	32	standards	standard	NOUN
esutjss-264	183	33	across	across	ADP
esutjss-264	183	34	all	all	DET
esutjss-264	183	35	firm	firm	ADJ
esutjss-264	183	36	sizes	size	NOUN
esutjss-264	183	37	to	to	PART
esutjss-264	183	38	promote	promote	VERB
esutjss-264	183	39	transparency	transparency	NOUN
esutjss-264	183	40	in	in	ADP
esutjss-264	183	41	financial	financial	ADJ
esutjss-264	183	42	reporting	reporting	NOUN
esutjss-264	183	43	.	.	PUNCT
esutjss-264	184	1	references	reference	NOUN
esutjss-264	184	2	abubakar	abubakar	PROPN
esutjss-264	184	3	,	,	PUNCT
esutjss-264	184	4	a.	a.	NOUN
esutjss-264	184	5	(	(	PUNCT
esutjss-264	184	6	2017	2017	NUM
esutjss-264	184	7	)	)	PUNCT
esutjss-264	184	8	.	.	PUNCT
esutjss-264	185	1	financial	financial	ADJ
esutjss-264	185	2	leverage	leverage	NOUN
esutjss-264	185	3	and	and	CCONJ
esutjss-264	185	4	financial	financial	ADJ
esutjss-264	185	5	performance	performance	NOUN
esutjss-264	185	6	of	of	ADP
esutjss-264	185	7	quoted	quote	VERB
esutjss-264	185	8	industrial	industrial	ADJ
esutjss-264	185	9	goods	good	NOUN
esutjss-264	185	10	firms	firm	NOUN
esutjss-264	185	11	in	in	ADP
esutjss-264	185	12	nigeria	nigeria	PROPN
esutjss-264	185	13	.	.	PUNCT
esutjss-264	186	1	kasu	kasu	PROPN
esutjss-264	186	2	journal	journal	PROPN
esutjss-264	186	3	of	of	ADP
esutjss-264	186	4	management	management	NOUN
esutjss-264	186	5	science	science	NOUN
esutjss-264	186	6	,	,	PUNCT
esutjss-264	186	7	8(2	8(2	NUM
esutjss-264	186	8	)	)	PUNCT
esutjss-264	186	9	,	,	PUNCT
esutjss-264	186	10	89	89	NUM
esutjss-264	186	11	-	-	SYM
esutjss-264	186	12	108	108	NUM
esutjss-264	186	13	.	.	PUNCT
esutjss-264	187	1	abubakar	abubakar	PROPN
esutjss-264	187	2	,	,	PUNCT
esutjss-264	187	3	a.	a.	PROPN
esutjss-264	187	4	,	,	PUNCT
esutjss-264	187	5	&	&	CCONJ
esutjss-264	187	6	suleiman	suleiman	PROPN
esutjss-264	187	7	-	-	PUNCT
esutjss-264	187	8	ahmed	ahmed	PROPN
esutjss-264	187	9	,	,	PUNCT
esutjss-264	187	10	h.	h.	PROPN
esutjss-264	187	11	(	(	PUNCT
esutjss-264	187	12	2024	2024	NUM
esutjss-264	187	13	)	)	PUNCT
esutjss-264	187	14	.	.	PUNCT
esutjss-264	188	1	discretionary	discretionary	ADJ
esutjss-264	188	2	accruals	accrual	NOUN
esutjss-264	188	3	earnings	earning	NOUN
esutjss-264	188	4	management	management	NOUN
esutjss-264	188	5	on	on	ADP
esutjss-264	188	6	performance	performance	NOUN
esutjss-264	188	7	of	of	ADP
esutjss-264	188	8	nigerian	nigerian	ADJ
esutjss-264	188	9	listed	list	VERB
esutjss-264	188	10	oil	oil	NOUN
esutjss-264	188	11	and	and	CCONJ
esutjss-264	188	12	gas	gas	NOUN
esutjss-264	188	13	companies	company	NOUN
esutjss-264	188	14	.	.	PUNCT
esutjss-264	189	1	fudma	fudma	PROPN
esutjss-264	189	2	journal	journal	PROPN
esutjss-264	189	3	of	of	ADP
esutjss-264	189	4	accounting	accounting	NOUN
esutjss-264	189	5	and	and	CCONJ
esutjss-264	189	6	finance	finance	NOUN
esutjss-264	189	7	research	research	NOUN
esutjss-264	190	1	[	[	X
esutjss-264	190	2	fujafr	fujafr	NOUN
esutjss-264	190	3	]	]	PUNCT
esutjss-264	190	4	,	,	PUNCT
esutjss-264	190	5	2(4	2(4	NUM
esutjss-264	190	6	)	)	PUNCT
esutjss-264	190	7	,	,	PUNCT
esutjss-264	190	8	39	39	NUM
esutjss-264	190	9	-	-	SYM
esutjss-264	190	10	48	48	NUM
esutjss-264	190	11	.	.	PUNCT
esutjss-264	191	1	al	al	PROPN
esutjss-264	191	2	-	-	PUNCT
esutjss-264	191	3	zaqeba	zaqeba	PROPN
esutjss-264	191	4	,	,	PUNCT
esutjss-264	191	5	m.	m.	NOUN
esutjss-264	191	6	a.	a.	PROPN
esutjss-264	191	7	a.	a.	PROPN
esutjss-264	191	8	,	,	PUNCT
esutjss-264	191	9	abdul	abdul	PROPN
esutjss-264	191	10	,	,	PUNCT
esutjss-264	191	11	h.	h.	PROPN
esutjss-264	191	12	s.	s.	PROPN
esutjss-264	191	13	,	,	PUNCT
esutjss-264	191	14	ineizeh	ineizeh	PROPN
esutjss-264	191	15	,	,	PUNCT
esutjss-264	191	16	n.	n.	PROPN
esutjss-264	191	17	i.	i.	PROPN
esutjss-264	191	18	,	,	PUNCT
esutjss-264	191	19	hussein	hussein	PROPN
esutjss-264	191	20	,	,	PUNCT
esutjss-264	191	21	o.	o.	PROPN
esutjss-264	191	22	j.	j.	PROPN
esutjss-264	191	23	,	,	PUNCT
esutjss-264	191	24	&	&	CCONJ
esutjss-264	191	25	albawwat	albawwat	PROPN
esutjss-264	191	26	,	,	PUNCT
esutjss-264	191	27	a.	a.	NOUN
esutjss-264	191	28	h.	h.	PROPN
esutjss-264	191	29	(	(	PUNCT
esutjss-264	191	30	2022	2022	NUM
esutjss-264	191	31	)	)	PUNCT
esutjss-264	191	32	.	.	PUNCT
esutjss-264	192	1	the	the	DET
esutjss-264	192	2	effect	effect	NOUN
esutjss-264	192	3	of	of	ADP
esutjss-264	192	4	corporate	corporate	ADJ
esutjss-264	192	5	governance	governance	NOUN
esutjss-264	192	6	mechanisms	mechanism	NOUN
esutjss-264	192	7	on	on	ADP
esutjss-264	192	8	earnings	earning	NOUN
esutjss-264	192	9	management	management	NOUN
esutjss-264	192	10	in	in	ADP
esutjss-264	192	11	malaysian	malaysian	ADJ
esutjss-264	192	12	manufacturing	manufacturing	NOUN
esutjss-264	192	13	companies	company	NOUN
esutjss-264	192	14	.	.	PUNCT
esutjss-264	193	1	asian	asian	ADJ
esutjss-264	193	2	economic	economic	ADJ
esutjss-264	193	3	and	and	CCONJ
esutjss-264	193	4	financial	financial	ADJ
esutjss-264	193	5	review	review	NOUN
esutjss-264	193	6	,	,	PUNCT
esutjss-264	193	7	12(5	12(5	NUM
esutjss-264	193	8	)	)	PUNCT
esutjss-264	193	9	,	,	PUNCT
esutjss-264	193	10	354	354	NUM
esutjss-264	193	11	.	.	PUNCT
esutjss-264	194	1	aleqab	aleqab	PROPN
esutjss-264	194	2	,	,	PUNCT
esutjss-264	194	3	m.	m.	NOUN
esutjss-264	194	4	m.	m.	NOUN
esutjss-264	194	5	,	,	PUNCT
esutjss-264	194	6	&	&	CCONJ
esutjss-264	194	7	ighnaim	ighnaim	NOUN
esutjss-264	194	8	,	,	PUNCT
esutjss-264	194	9	m.	m.	NOUN
esutjss-264	194	10	m.	m.	NOUN
esutjss-264	194	11	(	(	PUNCT
esutjss-264	194	12	2021	2021	NUM
esutjss-264	194	13	)	)	PUNCT
esutjss-264	194	14	.	.	PUNCT
esutjss-264	195	1	the	the	DET
esutjss-264	195	2	impact	impact	NOUN
esutjss-264	195	3	of	of	ADP
esutjss-264	195	4	board	board	NOUN
esutjss-264	195	5	characteristics	characteristic	NOUN
esutjss-264	195	6	on	on	ADP
esutjss-264	195	7	earnings	earning	NOUN
esutjss-264	195	8	management	management	NOUN
esutjss-264	195	9	.	.	PUNCT
esutjss-264	196	1	journal	journal	NOUN
esutjss-264	196	2	of	of	ADP
esutjss-264	196	3	governance	governance	NOUN
esutjss-264	196	4	and	and	CCONJ
esutjss-264	196	5	regulation	regulation	NOUN
esutjss-264	196	6	,	,	PUNCT
esutjss-264	196	7	10(3	10(3	NUM
esutjss-264	196	8	)	)	PUNCT
esutjss-264	196	9	,	,	PUNCT
esutjss-264	196	10	8	8	NUM
esutjss-264	196	11	-	-	SYM
esutjss-264	196	12	17	17	NUM
esutjss-264	196	13	.	.	PUNCT
esutjss-264	197	1	ali	ali	PROPN
esutjss-264	197	2	,	,	PUNCT
esutjss-264	197	3	k.	k.	PROPN
esutjss-264	197	4	,	,	PUNCT
esutjss-264	197	5	arslan	arslan	PROPN
esutjss-264	197	6	,	,	PUNCT
esutjss-264	197	7	h.	h.	PROPN
esutjss-264	197	8	m.	m.	PROPN
esutjss-264	197	9	,	,	PUNCT
esutjss-264	197	10	mubeen	mubeen	NOUN
esutjss-264	197	11	,	,	PUNCT
esutjss-264	197	12	m.	m.	NOUN
esutjss-264	197	13	,	,	PUNCT
esutjss-264	197	14	azeem	azeem	PROPN
esutjss-264	197	15	,	,	PUNCT
esutjss-264	197	16	h.	h.	PROPN
esutjss-264	197	17	,	,	PUNCT
esutjss-264	197	18	zhen	zhen	PROPN
esutjss-264	197	19	-	-	PUNCT
esutjss-264	197	20	yu	yu	PROPN
esutjss-264	197	21	,	,	PUNCT
esutjss-264	197	22	z.	z.	PROPN
esutjss-264	197	23	,	,	PUNCT
esutjss-264	197	24	yushi	yushi	PROPN
esutjss-264	197	25	,	,	PUNCT
esutjss-264	197	26	j.	j.	PROPN
esutjss-264	197	27	,	,	PUNCT
esutjss-264	197	28	&	&	CCONJ
esutjss-264	197	29	miao	miao	PROPN
esutjss-264	197	30	,	,	PUNCT
esutjss-264	197	31	m.	m.	NOUN
esutjss-264	197	32	(	(	PUNCT
esutjss-264	197	33	2024	2024	NUM
esutjss-264	197	34	)	)	PUNCT
esutjss-264	197	35	.	.	PUNCT
esutjss-264	198	1	from	from	ADP
esutjss-264	198	2	reporting	report	VERB
esutjss-264	198	3	to	to	ADP
esutjss-264	198	4	responsibility	responsibility	NOUN
esutjss-264	198	5	:	:	PUNCT
esutjss-264	198	6	investigating	investigate	VERB
esutjss-264	198	7	the	the	DET
esutjss-264	198	8	influence	influence	NOUN
esutjss-264	198	9	of	of	ADP
esutjss-264	198	10	sustainability	sustainability	NOUN
esutjss-264	198	11	disclosure	disclosure	NOUN
esutjss-264	198	12	on	on	ADP
esutjss-264	198	13	earnings	earning	NOUN
esutjss-264	198	14	management	management	NOUN
esutjss-264	198	15	.	.	PUNCT
esutjss-264	199	1	environment	environment	NOUN
esutjss-264	199	2	,	,	PUNCT
esutjss-264	199	3	development	development	NOUN
esutjss-264	199	4	and	and	CCONJ
esutjss-264	199	5	sustainability	sustainability	NOUN
esutjss-264	199	6	,	,	PUNCT
esutjss-264	199	7	1	1	NUM
esutjss-264	199	8	-	-	SYM
esutjss-264	199	9	34	34	NUM
esutjss-264	199	10	.	.	PUNCT
esutjss-264	199	11	almarayeh	almarayeh	PROPN
esutjss-264	199	12	,	,	PUNCT
esutjss-264	199	13	t.	t.	PROPN
esutjss-264	199	14	,	,	PUNCT
esutjss-264	199	15	abdullatif	abdullatif	NOUN
esutjss-264	199	16	,	,	PUNCT
esutjss-264	199	17	m.	m.	NOUN
esutjss-264	199	18	,	,	PUNCT
esutjss-264	199	19	&	&	CCONJ
esutjss-264	199	20	aibar	aibar	ADV
esutjss-264	199	21	-	-	PUNCT
esutjss-264	199	22	guzmán	guzmán	NOUN
esutjss-264	199	23	,	,	PUNCT
esutjss-264	199	24	b.	b.	PROPN
esutjss-264	199	25	(	(	PUNCT
esutjss-264	199	26	2022	2022	NUM
esutjss-264	199	27	)	)	PUNCT
esutjss-264	199	28	.	.	PUNCT
esutjss-264	200	1	the	the	DET
esutjss-264	200	2	role	role	NOUN
esutjss-264	200	3	of	of	ADP
esutjss-264	200	4	audit	audit	NOUN
esutjss-264	200	5	committees	committee	NOUN
esutjss-264	200	6	in	in	ADP
esutjss-264	200	7	mitigating	mitigate	VERB
esutjss-264	200	8	earnings	earning	NOUN
esutjss-264	200	9	management	management	NOUN
esutjss-264	200	10	:	:	PUNCT
esutjss-264	200	11	evidence	evidence	NOUN
esutjss-264	200	12	from	from	ADP
esutjss-264	200	13	jordan	jordan	PROPN
esutjss-264	200	14	.	.	PUNCT
esutjss-264	201	1	journal	journal	PROPN
esutjss-264	201	2	of	of	ADP
esutjss-264	201	3	accounting	account	VERB
esutjss-264	201	4	in	in	ADP
esutjss-264	201	5	emerging	emerge	VERB
esutjss-264	201	6	economies	economy	NOUN
esutjss-264	201	7	,	,	PUNCT
esutjss-264	201	8	12(5	12(5	NUM
esutjss-264	201	9	)	)	PUNCT
esutjss-264	201	10	,	,	PUNCT
esutjss-264	201	11	882	882	NUM
esutjss-264	201	12	-	-	SYM
esutjss-264	201	13	907	907	NUM
esutjss-264	201	14	.	.	PUNCT
esutjss-264	201	15	alyaarubi	alyaarubi	PROPN
esutjss-264	201	16	,	,	PUNCT
esutjss-264	201	17	h.	h.	PROPN
esutjss-264	201	18	j.	j.	PROPN
esutjss-264	201	19	,	,	PUNCT
esutjss-264	201	20	alkindi	alkindi	PROPN
esutjss-264	201	21	,	,	PUNCT
esutjss-264	201	22	d.	d.	PROPN
esutjss-264	201	23	s.	s.	PROPN
esutjss-264	201	24	,	,	PUNCT
esutjss-264	201	25	&	&	CCONJ
esutjss-264	201	26	ahmed	ahmed	PROPN
esutjss-264	201	27	,	,	PUNCT
esutjss-264	201	28	e.	e.	PROPN
esutjss-264	201	29	r.	r.	PROPN
esutjss-264	201	30	(	(	PUNCT
esutjss-264	201	31	2021	2021	NUM
esutjss-264	201	32	)	)	PUNCT
esutjss-264	201	33	.	.	PUNCT
esutjss-264	202	1	internal	internal	ADJ
esutjss-264	202	2	auditing	auditing	NOUN
esutjss-264	202	3	quality	quality	NOUN
esutjss-264	202	4	and	and	CCONJ
esutjss-264	202	5	earnings	earning	NOUN
esutjss-264	202	6	management	management	NOUN
esutjss-264	202	7	:	:	PUNCT
esutjss-264	202	8	evidence	evidence	NOUN
esutjss-264	202	9	from	from	ADP
esutjss-264	202	10	sultanate	sultanate	NOUN
esutjss-264	202	11	of	of	ADP
esutjss-264	202	12	oman	oman	PROPN
esutjss-264	202	13	.	.	PUNCT
esutjss-264	203	1	journal	journal	PROPN
esutjss-264	203	2	of	of	ADP
esutjss-264	203	3	governance	governance	NOUN
esutjss-264	203	4	and	and	CCONJ
esutjss-264	203	5	integrity	integrity	NOUN
esutjss-264	203	6	,	,	PUNCT
esutjss-264	203	7	4(2	4(2	NUM
esutjss-264	203	8	)	)	PUNCT
esutjss-264	203	9	,	,	PUNCT
esutjss-264	203	10	115	115	NUM
esutjss-264	203	11	-	-	SYM
esutjss-264	203	12	124	124	NUM
esutjss-264	203	13	.	.	PUNCT
esutjss-264	204	1	attia	attia	PROPN
esutjss-264	204	2	,	,	PUNCT
esutjss-264	204	3	e.	e.	PROPN
esutjss-264	204	4	f.	f.	PROPN
esutjss-264	204	5	,	,	PUNCT
esutjss-264	204	6	ismail	ismail	PROPN
esutjss-264	204	7	,	,	PUNCT
esutjss-264	204	8	t.	t.	PROPN
esutjss-264	204	9	h.	h.	PROPN
esutjss-264	204	10	,	,	PUNCT
esutjss-264	204	11	&	&	CCONJ
esutjss-264	204	12	mehafdi	mehafdi	ADJ
esutjss-264	204	13	,	,	PUNCT
esutjss-264	204	14	m.	m.	NOUN
esutjss-264	204	15	(	(	PUNCT
esutjss-264	204	16	2022	2022	NUM
esutjss-264	204	17	)	)	PUNCT
esutjss-264	204	18	.	.	PUNCT
esutjss-264	205	1	impact	impact	NOUN
esutjss-264	205	2	of	of	ADP
esutjss-264	205	3	board	board	NOUN
esutjss-264	205	4	of	of	ADP
esutjss-264	205	5	directors	director	NOUN
esutjss-264	205	6	’	'	PUNCT
esutjss-264	205	7	attributes	attribute	VERB
esutjss-264	205	8	on	on	ADP
esutjss-264	205	9	real	real	ADJ
esutjss-264	205	10	-	-	PUNCT
esutjss-264	205	11	based	base	VERB
esutjss-264	205	12	earnings	earning	NOUN
esutjss-264	205	13	management	management	NOUN
esutjss-264	205	14	:	:	PUNCT
esutjss-264	205	15	further	further	ADJ
esutjss-264	205	16	evidence	evidence	NOUN
esutjss-264	205	17	from	from	ADP
esutjss-264	205	18	egypt	egypt	PROPN
esutjss-264	205	19	.	.	PUNCT
esutjss-264	206	1	future	future	ADJ
esutjss-264	206	2	business	business	NOUN
esutjss-264	206	3	journal	journal	NOUN
esutjss-264	206	4	,	,	PUNCT
esutjss-264	206	5	8(1	8(1	NOUN
esutjss-264	206	6	)	)	PUNCT
esutjss-264	206	7	,	,	PUNCT
esutjss-264	206	8	56	56	NUM
esutjss-264	206	9	.	.	PUNCT
esutjss-264	207	1	bansal	bansal	NOUN
esutjss-264	207	2	,	,	PUNCT
esutjss-264	207	3	m.	m.	NOUN
esutjss-264	207	4	(	(	PUNCT
esutjss-264	207	5	2024	2024	NUM
esutjss-264	207	6	)	)	PUNCT
esutjss-264	207	7	.	.	PUNCT
esutjss-264	208	1	earnings	earning	NOUN
esutjss-264	208	2	management	management	NOUN
esutjss-264	208	3	:	:	PUNCT
esutjss-264	208	4	a	a	DET
esutjss-264	208	5	three	three	NUM
esutjss-264	208	6	-	-	PUNCT
esutjss-264	208	7	decade	decade	NOUN
esutjss-264	208	8	analysis	analysis	NOUN
esutjss-264	208	9	and	and	CCONJ
esutjss-264	208	10	future	future	ADJ
esutjss-264	208	11	prospects	prospect	NOUN
esutjss-264	208	12	.	.	PUNCT
esutjss-264	209	1	journal	journal	NOUN
esutjss-264	209	2	of	of	ADP
esutjss-264	209	3	accounting	accounting	NOUN
esutjss-264	209	4	literature	literature	PROPN
esutjss-264	209	5	,	,	PUNCT
esutjss-264	209	6	46(4	46(4	NOUN
esutjss-264	209	7	)	)	PUNCT
esutjss-264	209	8	,	,	PUNCT
esutjss-264	209	9	630	630	NUM
esutjss-264	209	10	-	-	SYM
esutjss-264	209	11	670	670	NUM
esutjss-264	209	12	.	.	PUNCT
esutjss-264	210	1	boachie	boachie	PROPN
esutjss-264	210	2	,	,	PUNCT
esutjss-264	210	3	c.	c.	PROPN
esutjss-264	210	4	,	,	PUNCT
esutjss-264	210	5	&	&	CCONJ
esutjss-264	210	6	mensah	mensah	PROPN
esutjss-264	210	7	,	,	PUNCT
esutjss-264	210	8	e.	e.	PROPN
esutjss-264	210	9	(	(	PUNCT
esutjss-264	210	10	2022	2022	NUM
esutjss-264	210	11	)	)	PUNCT
esutjss-264	210	12	.	.	PUNCT
esutjss-264	211	1	the	the	DET
esutjss-264	211	2	effect	effect	NOUN
esutjss-264	211	3	of	of	ADP
esutjss-264	211	4	earnings	earning	NOUN
esutjss-264	211	5	management	management	NOUN
esutjss-264	211	6	on	on	ADP
esutjss-264	211	7	firm	firm	ADJ
esutjss-264	211	8	performance	performance	NOUN
esutjss-264	211	9	:	:	PUNCT
esutjss-264	211	10	the	the	DET
esutjss-264	211	11	moderating	moderate	VERB
esutjss-264	211	12	role	role	NOUN
esutjss-264	211	13	of	of	ADP
esutjss-264	211	14	corporate	corporate	ADJ
esutjss-264	211	15	governance	governance	NOUN
esutjss-264	211	16	quality	quality	NOUN
esutjss-264	211	17	.	.	PUNCT
esutjss-264	212	1	international	international	ADJ
esutjss-264	212	2	review	review	NOUN
esutjss-264	212	3	of	of	ADP
esutjss-264	212	4	financial	financial	ADJ
esutjss-264	212	5	analysis	analysis	NOUN
esutjss-264	212	6	,	,	PUNCT
esutjss-264	212	7	83	83	NUM
esutjss-264	212	8	,	,	PUNCT
esutjss-264	212	9	102270	102270	NUM
esutjss-264	212	10	.	.	PUNCT
esutjss-264	213	1	christensen	christensen	PROPN
esutjss-264	213	2	,	,	PUNCT
esutjss-264	213	3	t.	t.	PROPN
esutjss-264	213	4	e.	e.	PROPN
esutjss-264	213	5	,	,	PUNCT
esutjss-264	213	6	huffman	huffman	PROPN
esutjss-264	213	7	,	,	PUNCT
esutjss-264	213	8	a.	a.	PROPN
esutjss-264	213	9	,	,	PUNCT
esutjss-264	213	10	lewis‐western	lewis‐western	PROPN
esutjss-264	213	11	,	,	PUNCT
esutjss-264	213	12	m.	m.	NOUN
esutjss-264	213	13	f.	f.	PROPN
esutjss-264	213	14	,	,	PUNCT
esutjss-264	213	15	&	&	CCONJ
esutjss-264	213	16	valentine	valentine	PROPN
esutjss-264	213	17	,	,	PUNCT
esutjss-264	213	18	k.	k.	PROPN
esutjss-264	213	19	(	(	PUNCT
esutjss-264	213	20	2023	2023	NUM
esutjss-264	213	21	)	)	PUNCT
esutjss-264	213	22	.	.	PUNCT
esutjss-264	214	1	a	a	DET
esutjss-264	214	2	simple	simple	ADJ
esutjss-264	214	3	approach	approach	NOUN
esutjss-264	214	4	to	to	AUX
esutjss-264	214	5	better	well	ADV
esutjss-264	214	6	distinguish	distinguish	VERB
esutjss-264	214	7	real	real	ADJ
esutjss-264	214	8	earnings	earning	NOUN
esutjss-264	214	9	manipulation	manipulation	NOUN
esutjss-264	214	10	from	from	ADP
esutjss-264	214	11	strategy	strategy	NOUN
esutjss-264	214	12	changes	change	NOUN
esutjss-264	214	13	.	.	PUNCT
esutjss-264	215	1	contemporary	contemporary	ADJ
esutjss-264	215	2	accounting	accounting	NOUN
esutjss-264	215	3	research	research	PROPN
esutjss-264	215	4	,	,	PUNCT
esutjss-264	215	5	40(1	40(1	NOUN
esutjss-264	215	6	)	)	PUNCT
esutjss-264	215	7	,	,	PUNCT
esutjss-264	215	8	406	406	NUM
esutjss-264	215	9	-	-	SYM
esutjss-264	215	10	450	450	NUM
esutjss-264	215	11	.	.	PUNCT
esutjss-264	216	1	chou	chou	NOUN
esutjss-264	216	2	,	,	PUNCT
esutjss-264	216	3	t.	t.	PROPN
esutjss-264	216	4	k.	k.	PROPN
esutjss-264	216	5	,	,	PUNCT
esutjss-264	216	6	&	&	CCONJ
esutjss-264	216	7	johennesse	johennesse	PROPN
esutjss-264	216	8	,	,	PUNCT
esutjss-264	216	9	l.	l.	PROPN
esutjss-264	216	10	a.	a.	PROPN
esutjss-264	216	11	(	(	PUNCT
esutjss-264	216	12	2021	2021	NUM
esutjss-264	216	13	)	)	PUNCT
esutjss-264	216	14	.	.	PUNCT
esutjss-264	217	1	board	board	NOUN
esutjss-264	217	2	characteristics	characteristic	NOUN
esutjss-264	217	3	,	,	PUNCT
esutjss-264	217	4	ownership	ownership	NOUN
esutjss-264	217	5	structures	structure	NOUN
esutjss-264	217	6	and	and	CCONJ
esutjss-264	217	7	firm	firm	ADJ
esutjss-264	217	8	r&d	r&d	NOUN
esutjss-264	217	9	intensity	intensity	NOUN
esutjss-264	217	10	.	.	PUNCT
esutjss-264	218	1	accounting	accounting	NOUN
esutjss-264	218	2	,	,	PUNCT
esutjss-264	218	3	7(3	7(3	NUM
esutjss-264	218	4	)	)	PUNCT
esutjss-264	218	5	,	,	PUNCT
esutjss-264	218	6	635	635	NUM
esutjss-264	218	7	-	-	SYM
esutjss-264	218	8	644	644	NUM
esutjss-264	218	9	.	.	PUNCT
esutjss-264	219	1	hussain	hussain	PROPN
esutjss-264	219	2	,	,	PUNCT
esutjss-264	219	3	r.	r.	PROPN
esutjss-264	219	4	t.	t.	PROPN
esutjss-264	219	5	,	,	PUNCT
esutjss-264	219	6	akhtar	akhtar	PROPN
esutjss-264	219	7	,	,	PUNCT
esutjss-264	219	8	k.	k.	PROPN
esutjss-264	219	9	,	,	PUNCT
esutjss-264	219	10	ahmad	ahmad	PROPN
esutjss-264	219	11	,	,	PUNCT
esutjss-264	219	12	f.	f.	PROPN
esutjss-264	219	13	,	,	PUNCT
esutjss-264	219	14	salman	salman	PROPN
esutjss-264	219	15	,	,	PUNCT
esutjss-264	219	16	a.	a.	PROPN
esutjss-264	219	17	,	,	PUNCT
esutjss-264	219	18	&	&	CCONJ
esutjss-264	219	19	malik	malik	PROPN
esutjss-264	219	20	,	,	PUNCT
esutjss-264	219	21	s.	s.	PROPN
esutjss-264	219	22	(	(	PUNCT
esutjss-264	219	23	2024	2024	NUM
esutjss-264	219	24	)	)	PUNCT
esutjss-264	219	25	.	.	PUNCT
esutjss-264	220	1	examining	examine	VERB
esutjss-264	220	2	the	the	DET
esutjss-264	220	3	intervening	intervene	VERB
esutjss-264	220	4	effect	effect	NOUN
esutjss-264	220	5	of	of	ADP
esutjss-264	220	6	earning	earn	VERB
esutjss-264	220	7	management	management	NOUN
esutjss-264	220	8	in	in	ADP
esutjss-264	220	9	governance	governance	NOUN
esutjss-264	220	10	mechanism	mechanism	NOUN
esutjss-264	220	11	and	and	CCONJ
esutjss-264	220	12	financial	financial	ADJ
esutjss-264	220	13	misstatement	misstatement	NOUN
esutjss-264	220	14	with	with	ADP
esutjss-264	220	15	lens	len	NOUN
esutjss-264	220	16	of	of	ADP
esutjss-264	220	17	sdg	sdg	NOUN
esutjss-264	220	18	and	and	CCONJ
esutjss-264	220	19	esg	esg	PROPN
esutjss-264	220	20	:	:	PUNCT
esutjss-264	220	21	a	a	DET
esutjss-264	220	22	study	study	NOUN
esutjss-264	220	23	on	on	ADP
esutjss-264	220	24	non	non	ADJ
esutjss-264	220	25	-	-	ADJ
esutjss-264	220	26	financial	financial	ADJ
esutjss-264	220	27	firms	firm	NOUN
esutjss-264	220	28	of	of	ADP
esutjss-264	220	29	pakistan	pakistan	PROPN
esutjss-264	220	30	.	.	PUNCT
esutjss-264	221	1	environmental	environmental	ADJ
esutjss-264	221	2	science	science	NOUN
esutjss-264	221	3	and	and	CCONJ
esutjss-264	221	4	pollution	pollution	NOUN
esutjss-264	221	5	research	research	NOUN
esutjss-264	221	6	,	,	PUNCT
esutjss-264	221	7	31(34	31(34	NUM
esutjss-264	221	8	)	)	PUNCT
esutjss-264	221	9	,	,	PUNCT
esutjss-264	221	10	46325	46325	NUM
esutjss-264	221	11	-	-	SYM
esutjss-264	221	12	46341	46341	NUM
esutjss-264	221	13	.	.	PUNCT
esutjss-264	222	1	liu	liu	PROPN
esutjss-264	222	2	,	,	PUNCT
esutjss-264	222	3	b.	b.	PROPN
esutjss-264	222	4	,	,	PUNCT
esutjss-264	222	5	ahlstrom	ahlstrom	PROPN
esutjss-264	222	6	,	,	PUNCT
esutjss-264	222	7	d.	d.	PROPN
esutjss-264	222	8	,	,	PUNCT
esutjss-264	222	9	&	&	CCONJ
esutjss-264	222	10	zhang	zhang	PROPN
esutjss-264	222	11	,	,	PUNCT
esutjss-264	222	12	y.	y.	PROPN
esutjss-264	222	13	(	(	PUNCT
esutjss-264	222	14	2024	2024	NUM
esutjss-264	222	15	)	)	PUNCT
esutjss-264	222	16	.	.	PUNCT
esutjss-264	223	1	the	the	DET
esutjss-264	223	2	schizophrenic	schizophrenic	PROPN
esutjss-264	223	3	board	board	NOUN
esutjss-264	223	4	secretary	secretary	NOUN
esutjss-264	223	5	:	:	PUNCT
esutjss-264	223	6	an	an	DET
esutjss-264	223	7	embedded	embed	VERB
esutjss-264	223	8	agent	agent	NOUN
esutjss-264	223	9	between	between	ADP
esutjss-264	223	10	multiple	multiple	ADJ
esutjss-264	223	11	stakeholders	stakeholder	NOUN
esutjss-264	223	12	and	and	CCONJ
esutjss-264	223	13	financial	financial	ADJ
esutjss-264	223	14	misconduct	misconduct	NOUN
esutjss-264	223	15	.	.	PUNCT
esutjss-264	224	1	the	the	DET
esutjss-264	224	2	british	british	PROPN
esutjss-264	224	3	accounting	accounting	PROPN
esutjss-264	224	4	review	review	PROPN
esutjss-264	224	5	,	,	PUNCT
esutjss-264	224	6	101323	101323	NUM
esutjss-264	224	7	.	.	PUNCT
esutjss-264	225	1	137	137	NUM
esutjss-264	225	2	mohammed	mohammed	PROPN
esutjss-264	225	3	,	,	PUNCT
esutjss-264	225	4	n.	n.	PROPN
esutjss-264	225	5	f.	f.	PROPN
esutjss-264	225	6	,	,	PUNCT
esutjss-264	225	7	sutainim	sutainim	NOUN
esutjss-264	225	8	,	,	PUNCT
esutjss-264	225	9	n.	n.	PROPN
esutjss-264	225	10	a.	a.	PROPN
esutjss-264	225	11	,	,	PUNCT
esutjss-264	225	12	islam	islam	PROPN
esutjss-264	225	13	,	,	PUNCT
esutjss-264	225	14	m.	m.	NOUN
esutjss-264	225	15	s.	s.	PROPN
esutjss-264	225	16	,	,	PUNCT
esutjss-264	225	17	&	&	CCONJ
esutjss-264	225	18	mohamed	mohamed	PROPN
esutjss-264	225	19	,	,	PUNCT
esutjss-264	225	20	n.	n.	PROPN
esutjss-264	225	21	(	(	PUNCT
esutjss-264	225	22	2021	2021	NUM
esutjss-264	225	23	)	)	PUNCT
esutjss-264	225	24	.	.	PUNCT
esutjss-264	226	1	integrated	integrate	VERB
esutjss-264	226	2	thinking	thinking	NOUN
esutjss-264	226	3	,	,	PUNCT
esutjss-264	226	4	earnings	earning	NOUN
esutjss-264	226	5	manipulation	manipulation	NOUN
esutjss-264	226	6	and	and	CCONJ
esutjss-264	226	7	value	value	NOUN
esutjss-264	226	8	creation	creation	NOUN
esutjss-264	226	9	:	:	PUNCT
esutjss-264	226	10	malaysian	malaysian	ADJ
esutjss-264	226	11	empirical	empirical	ADJ
esutjss-264	226	12	evidence	evidence	NOUN
esutjss-264	226	13	.	.	PUNCT
esutjss-264	227	1	business	business	NOUN
esutjss-264	227	2	process	process	NOUN
esutjss-264	227	3	management	management	NOUN
esutjss-264	227	4	journal	journal	NOUN
esutjss-264	227	5	,	,	PUNCT
esutjss-264	227	6	27(4	27(4	PROPN
esutjss-264	227	7	)	)	PUNCT
esutjss-264	227	8	,	,	PUNCT
esutjss-264	227	9	1179	1179	NUM
esutjss-264	227	10	-	-	SYM
esutjss-264	227	11	1199	1199	NUM
esutjss-264	227	12	.	.	PUNCT
esutjss-264	228	1	morris	morris	PROPN
esutjss-264	228	2	,	,	PUNCT
esutjss-264	228	3	o.	o.	PROPN
esutjss-264	228	4	h.	h.	PROPN
esutjss-264	228	5	,	,	PUNCT
esutjss-264	228	6	miko	miko	PROPN
esutjss-264	228	7	,	,	PUNCT
esutjss-264	228	8	n.	n.	PROPN
esutjss-264	228	9	u.	u.	PROPN
esutjss-264	228	10	,	,	PUNCT
esutjss-264	228	11	&	&	CCONJ
esutjss-264	228	12	abdullahi	abdullahi	PROPN
esutjss-264	228	13	,	,	PUNCT
esutjss-264	228	14	m.	m.	NOUN
esutjss-264	228	15	(	(	PUNCT
esutjss-264	228	16	2023	2023	NUM
esutjss-264	228	17	)	)	PUNCT
esutjss-264	228	18	.	.	PUNCT
esutjss-264	229	1	firm	firm	PROPN
esutjss-264	229	2	’s	’s	PART
esutjss-264	229	3	attributes	attribute	NOUN
esutjss-264	229	4	and	and	CCONJ
esutjss-264	229	5	financial	financial	ADJ
esutjss-264	229	6	leverage	leverage	NOUN
esutjss-264	229	7	of	of	ADP
esutjss-264	229	8	listed	list	VERB
esutjss-264	229	9	consumer	consumer	NOUN
esutjss-264	229	10	goods	good	NOUN
esutjss-264	229	11	firms	firm	NOUN
esutjss-264	229	12	in	in	ADP
esutjss-264	229	13	nigeria	nigeria	PROPN
esutjss-264	229	14	:	:	PUNCT
esutjss-264	229	15	a	a	DET
esutjss-264	229	16	moderating	moderate	VERB
esutjss-264	229	17	role	role	NOUN
esutjss-264	229	18	of	of	ADP
esutjss-264	229	19	cash	cash	NOUN
esutjss-264	229	20	conversion	conversion	NOUN
esutjss-264	229	21	cycle	cycle	NOUN
esutjss-264	229	22	.	.	PUNCT
esutjss-264	230	1	african	african	ADJ
esutjss-264	230	2	banking	banking	NOUN
esutjss-264	230	3	and	and	CCONJ
esutjss-264	230	4	finance	finance	NOUN
esutjss-264	230	5	review	review	NOUN
esutjss-264	230	6	journal	journal	NOUN
esutjss-264	230	7	,	,	PUNCT
esutjss-264	230	8	5(5	5(5	NUM
esutjss-264	230	9	)	)	PUNCT
esutjss-264	230	10	,	,	PUNCT
esutjss-264	230	11	165	165	NUM
esutjss-264	230	12	-	-	SYM
esutjss-264	230	13	180	180	NUM
esutjss-264	230	14	.	.	PUNCT
esutjss-264	231	1	muñoz	muñoz	PROPN
esutjss-264	231	2	mendoza	mendoza	PROPN
esutjss-264	231	3	,	,	PUNCT
esutjss-264	231	4	j.	j.	PROPN
esutjss-264	231	5	a.	a.	PROPN
esutjss-264	231	6	,	,	PUNCT
esutjss-264	231	7	veloso	veloso	PROPN
esutjss-264	231	8	ramos	ramos	PROPN
esutjss-264	231	9	,	,	PUNCT
esutjss-264	231	10	c.	c.	PROPN
esutjss-264	231	11	l.	l.	PROPN
esutjss-264	231	12	,	,	PUNCT
esutjss-264	231	13	sepúlveda	sepúlveda	PROPN
esutjss-264	231	14	yelpo	yelpo	PROPN
esutjss-264	231	15	,	,	PUNCT
esutjss-264	231	16	s.	s.	PROPN
esutjss-264	231	17	m.	m.	PROPN
esutjss-264	231	18	,	,	PUNCT
esutjss-264	231	19	delgado	delgado	VERB
esutjss-264	231	20	fuentealba	fuentealba	PROPN
esutjss-264	231	21	,	,	PUNCT
esutjss-264	231	22	c.	c.	PROPN
esutjss-264	231	23	l.	l.	PROPN
esutjss-264	231	24	,	,	PUNCT
esutjss-264	231	25	&	&	CCONJ
esutjss-264	231	26	fuentes	fuentes	PROPN
esutjss-264	231	27	-	-	PUNCT
esutjss-264	231	28	solís	solís	PROPN
esutjss-264	231	29	,	,	PUNCT
esutjss-264	231	30	r.	r.	PROPN
esutjss-264	231	31	a.	a.	PROPN
esutjss-264	231	32	(	(	PUNCT
esutjss-264	231	33	2021	2021	NUM
esutjss-264	231	34	)	)	PUNCT
esutjss-264	231	35	.	.	PUNCT
esutjss-264	232	1	impact	impact	NOUN
esutjss-264	232	2	of	of	ADP
esutjss-264	232	3	earnings	earning	NOUN
esutjss-264	232	4	management	management	NOUN
esutjss-264	232	5	on	on	ADP
esutjss-264	232	6	agency	agency	NOUN
esutjss-264	232	7	costs	cost	NOUN
esutjss-264	232	8	:	:	PUNCT
esutjss-264	232	9	evidence	evidence	NOUN
esutjss-264	232	10	from	from	ADP
esutjss-264	232	11	mila	mila	PROPN
esutjss-264	232	12	markets	market	NOUN
esutjss-264	232	13	.	.	PUNCT
esutjss-264	233	1	baltic	baltic	PROPN
esutjss-264	233	2	journal	journal	PROPN
esutjss-264	233	3	of	of	ADP
esutjss-264	233	4	management	management	NOUN
esutjss-264	233	5	,	,	PUNCT
esutjss-264	233	6	16(2	16(2	NUM
esutjss-264	233	7	)	)	PUNCT
esutjss-264	233	8	,	,	PUNCT
esutjss-264	233	9	247	247	NUM
esutjss-264	233	10	-	-	SYM
esutjss-264	233	11	275	275	NUM
esutjss-264	233	12	.	.	PUNCT
esutjss-264	234	1	ngo	ngo	PROPN
esutjss-264	234	2	,	,	PUNCT
esutjss-264	234	3	d.	d.	PROPN
esutjss-264	234	4	n.	n.	PROPN
esutjss-264	234	5	p.	p.	PROPN
esutjss-264	234	6	,	,	PUNCT
esutjss-264	234	7	&	&	CCONJ
esutjss-264	234	8	le	le	PROPN
esutjss-264	234	9	,	,	PUNCT
esutjss-264	234	10	a.	a.	PROPN
esutjss-264	234	11	t.	t.	PROPN
esutjss-264	234	12	h.	h.	PROPN
esutjss-264	234	13	(	(	PUNCT
esutjss-264	234	14	2021	2021	NUM
esutjss-264	234	15	)	)	PUNCT
esutjss-264	234	16	.	.	PUNCT
esutjss-264	235	1	relationship	relationship	NOUN
esutjss-264	235	2	between	between	ADP
esutjss-264	235	3	the	the	DET
esutjss-264	235	4	audit	audit	NOUN
esutjss-264	235	5	committee	committee	NOUN
esutjss-264	235	6	and	and	CCONJ
esutjss-264	235	7	earning	earn	VERB
esutjss-264	235	8	management	management	NOUN
esutjss-264	235	9	in	in	ADP
esutjss-264	235	10	listed	list	VERB
esutjss-264	235	11	companies	company	NOUN
esutjss-264	235	12	in	in	ADP
esutjss-264	235	13	vietnam	vietnam	PROPN
esutjss-264	235	14	.	.	PUNCT
esutjss-264	236	1	the	the	DET
esutjss-264	236	2	journal	journal	NOUN
esutjss-264	236	3	of	of	ADP
esutjss-264	236	4	asian	asian	ADJ
esutjss-264	236	5	finance	finance	NOUN
esutjss-264	236	6	,	,	PUNCT
esutjss-264	236	7	economics	economic	NOUN
esutjss-264	236	8	and	and	CCONJ
esutjss-264	236	9	business	business	NOUN
esutjss-264	236	10	,	,	PUNCT
esutjss-264	236	11	8(2	8(2	NUM
esutjss-264	236	12	)	)	PUNCT
esutjss-264	236	13	,	,	PUNCT
esutjss-264	236	14	135	135	NUM
esutjss-264	236	15	-	-	SYM
esutjss-264	236	16	142	142	NUM
esutjss-264	236	17	.	.	PUNCT
esutjss-264	237	1	nwoye	nwoye	NOUN
esutjss-264	237	2	,	,	PUNCT
esutjss-264	237	3	c.	c.	PROPN
esutjss-264	237	4	m.	m.	NOUN
esutjss-264	237	5	,	,	PUNCT
esutjss-264	237	6	anichebe	anichebe	PROPN
esutjss-264	237	7	,	,	PUNCT
esutjss-264	237	8	a.	a.	NOUN
esutjss-264	237	9	s.	s.	PROPN
esutjss-264	237	10	,	,	PUNCT
esutjss-264	237	11	&	&	CCONJ
esutjss-264	237	12	osegbue	osegbue	PROPN
esutjss-264	237	13	,	,	PUNCT
esutjss-264	237	14	i.	i.	PROPN
esutjss-264	237	15	f.	f.	PROPN
esutjss-264	237	16	(	(	PUNCT
esutjss-264	237	17	2021	2021	NUM
esutjss-264	237	18	)	)	PUNCT
esutjss-264	237	19	.	.	PUNCT
esutjss-264	238	1	effect	effect	NOUN
esutjss-264	238	2	of	of	ADP
esutjss-264	238	3	audit	audit	NOUN
esutjss-264	238	4	quality	quality	NOUN
esutjss-264	238	5	on	on	ADP
esutjss-264	238	6	earnings	earning	NOUN
esutjss-264	238	7	management	management	NOUN
esutjss-264	238	8	in	in	ADP
esutjss-264	238	9	insurance	insurance	NOUN
esutjss-264	238	10	companies	company	NOUN
esutjss-264	238	11	in	in	ADP
esutjss-264	238	12	nigeria	nigeria	PROPN
esutjss-264	238	13	.	.	PUNCT
esutjss-264	239	1	athens	athens	PROPN
esutjss-264	239	2	journal	journal	PROPN
esutjss-264	239	3	of	of	ADP
esutjss-264	239	4	business	business	PROPN
esutjss-264	239	5	&	&	CCONJ
esutjss-264	239	6	economics	economic	NOUN
esutjss-264	239	7	,	,	PUNCT
esutjss-264	239	8	7(2	7(2	NUM
esutjss-264	239	9	)	)	PUNCT
esutjss-264	239	10	,	,	PUNCT
esutjss-264	239	11	173	173	NUM
esutjss-264	239	12	-	-	SYM
esutjss-264	239	13	202	202	NUM
esutjss-264	239	14	.	.	PUNCT
esutjss-264	240	1	okolo	okolo	PROPN
esutjss-264	240	2	,	,	PUNCT
esutjss-264	240	3	m.n	m.n	PROPN
esutjss-264	240	4	,	,	PUNCT
esutjss-264	240	5	&	&	CCONJ
esutjss-264	240	6	sinebe	sinebe	PROPN
esutjss-264	240	7	,	,	PUNCT
esutjss-264	240	8	m.t	m.t	PROPN
esutjss-264	240	9	.	.	PROPN
esutjss-264	240	10	(	(	PUNCT
esutjss-264	240	11	2025	2025	NUM
esutjss-264	240	12	)	)	PUNCT
esutjss-264	240	13	.	.	PUNCT
esutjss-264	241	1	dimensions	dimension	NOUN
esutjss-264	241	2	of	of	ADP
esutjss-264	241	3	audit	audit	NOUN
esutjss-264	241	4	committee	committee	NOUN
esutjss-264	241	5	quality	quality	NOUN
esutjss-264	241	6	and	and	CCONJ
esutjss-264	241	7	ceo	ceo	NOUN
esutjss-264	241	8	compensation	compensation	NOUN
esutjss-264	241	9	:	:	PUNCT
esutjss-264	241	10	examining	examine	VERB
esutjss-264	241	11	the	the	DET
esutjss-264	241	12	linear	linear	PROPN
esutjss-264	241	13	relationship	relationship	NOUN
esutjss-264	241	14	.	.	PUNCT
esutjss-264	242	1	international	international	ADJ
esutjss-264	242	2	journal	journal	PROPN
esutjss-264	242	3	of	of	ADP
esutjss-264	242	4	economics	economic	NOUN
esutjss-264	242	5	and	and	CCONJ
esutjss-264	242	6	financial	financial	ADJ
esutjss-264	242	7	issues	issue	NOUN
esutjss-264	242	8	15(1	15(1	NUM
esutjss-264	242	9	)	)	PUNCT
esutjss-264	242	10	,	,	PUNCT
esutjss-264	242	11	378	378	NUM
esutjss-264	242	12	-	-	SYM
esutjss-264	242	13	385	385	NUM
esutjss-264	242	14	.	.	PUNCT
esutjss-264	243	1	özdemir	özdemir	PROPN
esutjss-264	243	2	,	,	PUNCT
esutjss-264	243	3	l.	l.	PROPN
esutjss-264	243	4	,	,	PUNCT
esutjss-264	243	5	&	&	CCONJ
esutjss-264	243	6	kahraman	kahraman	PROPN
esutjss-264	243	7	,	,	PUNCT
esutjss-264	243	8	ç	ç	X
esutjss-264	243	9	.	.	PUNCT
esutjss-264	243	10	a.	a.	NOUN
esutjss-264	243	11	(	(	PUNCT
esutjss-264	243	12	2023	2023	NUM
esutjss-264	243	13	)	)	PUNCT
esutjss-264	243	14	.	.	PUNCT
esutjss-264	244	1	modern	modern	ADJ
esutjss-264	244	2	-	-	PUNCT
esutjss-264	244	3	day	day	NOUN
esutjss-264	244	4	proxy	proxy	ADJ
esutjss-264	244	5	warfare	warfare	NOUN
esutjss-264	244	6	:	:	PUNCT
esutjss-264	244	7	from	from	ADP
esutjss-264	244	8	agency	agency	NOUN
esutjss-264	244	9	theory	theory	NOUN
esutjss-264	244	10	perspective	perspective	NOUN
esutjss-264	244	11	.	.	PUNCT
esutjss-264	245	1	dumlupınar	dumlupınar	PROPN
esutjss-264	245	2	üniversitesi	üniversitesi	PROPN
esutjss-264	245	3	sosyal	sosyal	PROPN
esutjss-264	245	4	bilimler	bilimler	PROPN
esutjss-264	245	5	dergisi	dergisi	VERB
esutjss-264	245	6	,	,	PUNCT
esutjss-264	245	7	(	(	PUNCT
esutjss-264	245	8	78	78	NUM
esutjss-264	245	9	)	)	PUNCT
esutjss-264	245	10	,	,	PUNCT
esutjss-264	245	11	173	173	NUM
esutjss-264	245	12	-	-	SYM
esutjss-264	245	13	187	187	NUM
esutjss-264	245	14	.	.	PUNCT
esutjss-264	246	1	ridho	ridho	NOUN
esutjss-264	246	2	,	,	PUNCT
esutjss-264	246	3	m.	m.	NOUN
esutjss-264	246	4	,	,	PUNCT
esutjss-264	246	5	&	&	CCONJ
esutjss-264	246	6	djamil	djamil	PROPN
esutjss-264	246	7	,	,	PUNCT
esutjss-264	246	8	n.	n.	NOUN
esutjss-264	246	9	(	(	PUNCT
esutjss-264	246	10	2023	2023	NUM
esutjss-264	246	11	)	)	PUNCT
esutjss-264	246	12	.	.	PUNCT
esutjss-264	247	1	the	the	DET
esutjss-264	247	2	effect	effect	NOUN
esutjss-264	247	3	of	of	ADP
esutjss-264	247	4	the	the	DET
esutjss-264	247	5	proportion	proportion	NOUN
esutjss-264	247	6	of	of	ADP
esutjss-264	247	7	the	the	DET
esutjss-264	247	8	board	board	NOUN
esutjss-264	247	9	of	of	ADP
esutjss-264	247	10	commissioners	commissioner	NOUN
esutjss-264	247	11	,	,	PUNCT
esutjss-264	247	12	audit	audit	NOUN
esutjss-264	247	13	committee	committee	NOUN
esutjss-264	247	14	,	,	PUNCT
esutjss-264	247	15	asymmetric	asymmetric	ADJ
esutjss-264	247	16	information	information	NOUN
esutjss-264	247	17	and	and	CCONJ
esutjss-264	247	18	company	company	NOUN
esutjss-264	247	19	size	size	NOUN
esutjss-264	247	20	on	on	ADP
esutjss-264	247	21	earnings	earning	NOUN
esutjss-264	247	22	management	management	NOUN
esutjss-264	247	23	practices	practice	NOUN
esutjss-264	247	24	.	.	PUNCT
esutjss-264	248	1	jawi	jawi	PROPN
esutjss-264	248	2	:	:	PUNCT
esutjss-264	248	3	journal	journal	PROPN
esutjss-264	248	4	of	of	ADP
esutjss-264	248	5	ahkam	ahkam	PROPN
esutjss-264	248	6	wa	wa	PROPN
esutjss-264	248	7	iqtishad	iqtishad	PROPN
esutjss-264	248	8	,	,	PUNCT
esutjss-264	248	9	1(2	1(2	NUM
esutjss-264	248	10	)	)	PUNCT
esutjss-264	248	11	,	,	PUNCT
esutjss-264	248	12	95	95	NUM
esutjss-264	248	13	-	-	SYM
esutjss-264	248	14	100	100	NUM
esutjss-264	248	15	.	.	PUNCT
esutjss-264	249	1	salem	salem	PROPN
esutjss-264	249	2	,	,	PUNCT
esutjss-264	249	3	r.	r.	PROPN
esutjss-264	249	4	i.	i.	PROPN
esutjss-264	249	5	a.	a.	PROPN
esutjss-264	249	6	,	,	PUNCT
esutjss-264	249	7	ezeani	ezeani	PROPN
esutjss-264	249	8	,	,	PUNCT
esutjss-264	249	9	e.	e.	PROPN
esutjss-264	249	10	,	,	PUNCT
esutjss-264	249	11	gerged	gerge	VERB
esutjss-264	249	12	,	,	PUNCT
esutjss-264	249	13	a.	a.	NOUN
esutjss-264	249	14	m.	m.	NOUN
esutjss-264	249	15	,	,	PUNCT
esutjss-264	249	16	usman	usman	PROPN
esutjss-264	249	17	,	,	PUNCT
esutjss-264	249	18	m.	m.	NOUN
esutjss-264	249	19	,	,	PUNCT
esutjss-264	249	20	&	&	CCONJ
esutjss-264	249	21	alqatamin	alqatamin	PROPN
esutjss-264	249	22	,	,	PUNCT
esutjss-264	249	23	r.	r.	PROPN
esutjss-264	249	24	m.	m.	PROPN
esutjss-264	249	25	(	(	PUNCT
esutjss-264	249	26	2021	2021	NUM
esutjss-264	249	27	)	)	PUNCT
esutjss-264	249	28	.	.	PUNCT
esutjss-264	250	1	does	do	AUX
esutjss-264	250	2	the	the	DET
esutjss-264	250	3	quality	quality	NOUN
esutjss-264	250	4	of	of	ADP
esutjss-264	250	5	voluntary	voluntary	ADJ
esutjss-264	250	6	disclosure	disclosure	NOUN
esutjss-264	250	7	constrain	constrain	VERB
esutjss-264	250	8	earnings	earning	NOUN
esutjss-264	250	9	management	management	NOUN
esutjss-264	250	10	in	in	ADP
esutjss-264	250	11	emerging	emerge	VERB
esutjss-264	250	12	economies	economy	NOUN
esutjss-264	250	13	?	?	PUNCT
esutjss-264	251	1	evidence	evidence	NOUN
esutjss-264	251	2	from	from	ADP
esutjss-264	251	3	middle	middle	ADJ
esutjss-264	251	4	eastern	eastern	ADJ
esutjss-264	251	5	and	and	CCONJ
esutjss-264	251	6	north	north	ADJ
esutjss-264	251	7	african	african	ADJ
esutjss-264	251	8	banks	bank	NOUN
esutjss-264	251	9	.	.	PUNCT
esutjss-264	252	1	international	international	ADJ
esutjss-264	252	2	journal	journal	PROPN
esutjss-264	252	3	of	of	ADP
esutjss-264	252	4	accounting	accounting	PROPN
esutjss-264	252	5	&	&	CCONJ
esutjss-264	252	6	information	information	PROPN
esutjss-264	252	7	management	management	NOUN
esutjss-264	252	8	,	,	PUNCT
esutjss-264	252	9	29(1	29(1	NUM
esutjss-264	252	10	)	)	PUNCT
esutjss-264	252	11	,	,	PUNCT
esutjss-264	252	12	91	91	NUM
esutjss-264	252	13	-	-	SYM
esutjss-264	252	14	126	126	NUM
esutjss-264	252	15	.	.	PUNCT
esutjss-264	253	1	shittu	shittu	PROPN
esutjss-264	253	2	,	,	PUNCT
esutjss-264	253	3	s.	s.	PROPN
esutjss-264	253	4	a.	a.	PROPN
esutjss-264	253	5	,	,	PUNCT
esutjss-264	253	6	alagbe	alagbe	PROPN
esutjss-264	253	7	,	,	PUNCT
esutjss-264	253	8	e.	e.	PROPN
esutjss-264	253	9	a.	a.	PROPN
esutjss-264	253	10	,	,	PUNCT
esutjss-264	253	11	oke	oke	PROPN
esutjss-264	253	12	,	,	PUNCT
esutjss-264	253	13	a.	a.	NOUN
esutjss-264	253	14	a.	a.	PROPN
esutjss-264	253	15	,	,	PUNCT
esutjss-264	253	16	&	&	CCONJ
esutjss-264	253	17	fadipe	fadipe	PROPN
esutjss-264	253	18	,	,	PUNCT
esutjss-264	253	19	o.	o.	PROPN
esutjss-264	253	20	(	(	PUNCT
esutjss-264	253	21	2023	2023	NUM
esutjss-264	253	22	)	)	PUNCT
esutjss-264	253	23	.	.	PUNCT
esutjss-264	254	1	earnings	earning	NOUN
esutjss-264	254	2	management	management	NOUN
esutjss-264	254	3	and	and	CCONJ
esutjss-264	254	4	performance	performance	NOUN
esutjss-264	254	5	of	of	ADP
esutjss-264	254	6	non	non	ADJ
esutjss-264	254	7	-	-	ADJ
esutjss-264	254	8	financial	financial	ADJ
esutjss-264	254	9	listed	list	VERB
esutjss-264	254	10	firms	firm	NOUN
esutjss-264	254	11	in	in	ADP
esutjss-264	254	12	nigeria	nigeria	PROPN
esutjss-264	254	13	.	.	PUNCT
esutjss-264	255	1	acta	acta	PROPN
esutjss-264	255	2	universitatis	universitatis	PROPN
esutjss-264	255	3	bohemiae	bohemiae	NOUN
esutjss-264	255	4	meridionales	meridionale	NOUN
esutjss-264	255	5	,	,	PUNCT
esutjss-264	255	6	26(2	26(2	NUM
esutjss-264	255	7	)	)	PUNCT
esutjss-264	255	8	,	,	PUNCT
esutjss-264	255	9	55	55	NUM
esutjss-264	255	10	-	-	SYM
esutjss-264	255	11	68	68	NUM
esutjss-264	255	12	.	.	PUNCT
esutjss-264	256	1	sinebe	sinebe	NOUN
esutjss-264	256	2	,	,	PUNCT
esutjss-264	256	3	m.t	m.t	PROPN
esutjss-264	256	4	.	.	PROPN
esutjss-264	256	5	(	(	PUNCT
esutjss-264	256	6	2022	2022	NUM
esutjss-264	256	7	)	)	PUNCT
esutjss-264	256	8	.	.	PUNCT
esutjss-264	257	1	firms	firm	NOUN
esutjss-264	257	2	’	'	PUNCT
esutjss-264	257	3	attributes	attribute	NOUN
esutjss-264	257	4	and	and	CCONJ
esutjss-264	257	5	corporate	corporate	ADJ
esutjss-264	257	6	social	social	ADJ
esutjss-264	257	7	responsibility	responsibility	NOUN
esutjss-264	257	8	disclosures	disclosure	NOUN
esutjss-264	257	9	:	:	PUNCT
esutjss-264	257	10	evidence	evidence	NOUN
esutjss-264	257	11	from	from	ADP
esutjss-264	257	12	some	some	DET
esutjss-264	257	13	listed	list	VERB
esutjss-264	257	14	firms	firm	NOUN
esutjss-264	257	15	in	in	ADP
esutjss-264	257	16	nigeria	nigeria	PROPN
esutjss-264	257	17	.	.	PUNCT
esutjss-264	258	1	university	university	NOUN
esutjss-264	258	2	of	of	ADP
esutjss-264	258	3	port	port	PROPN
esutjss-264	258	4	harcourt	harcourt	PROPN
esutjss-264	258	5	business	business	PROPN
esutjss-264	258	6	school	school	PROPN
esutjss-264	258	7	,	,	PUNCT
esutjss-264	258	8	african	african	ADJ
esutjss-264	258	9	journal	journal	NOUN
esutjss-264	258	10	of	of	ADP
esutjss-264	258	11	management	management	NOUN
esutjss-264	258	12	,	,	PUNCT
esutjss-264	258	13	business	business	NOUN
esutjss-264	258	14	administration	administration	NOUN
esutjss-264	258	15	&	&	CCONJ
esutjss-264	258	16	entrepreneurship	entrepreneurship	NOUN
esutjss-264	258	17	(	(	PUNCT
esutjss-264	258	18	ajombae	ajombae	NOUN
esutjss-264	258	19	)	)	PUNCT
esutjss-264	258	20	6	6	NUM
esutjss-264	258	21	(	(	PUNCT
esutjss-264	258	22	2	2	NUM
esutjss-264	258	23	)	)	PUNCT
esutjss-264	258	24	,	,	PUNCT
esutjss-264	258	25	81	81	NUM
esutjss-264	258	26	-	-	SYM
esutjss-264	258	27	93	93	NUM
esutjss-264	258	28	.	.	PUNCT
esutjss-264	259	1	sinebe	sinebe	NOUN
esutjss-264	259	2	,	,	PUNCT
esutjss-264	259	3	m.	m.	NOUN
esutjss-264	259	4	t.	t.	PROPN
esutjss-264	259	5	&	&	CCONJ
esutjss-264	259	6	okolo	okolo	PROPN
esutjss-264	259	7	,	,	PUNCT
esutjss-264	259	8	m.n	m.n	PROPN
esutjss-264	259	9	.	.	PROPN
esutjss-264	259	10	(	(	PUNCT
esutjss-264	259	11	2022	2022	NUM
esutjss-264	259	12	)	)	PUNCT
esutjss-264	259	13	.	.	PUNCT
esutjss-264	260	1	effects	effect	NOUN
esutjss-264	260	2	of	of	ADP
esutjss-264	260	3	corporate	corporate	ADJ
esutjss-264	260	4	board	board	NOUN
esutjss-264	260	5	characteristics	characteristic	NOUN
esutjss-264	260	6	and	and	CCONJ
esutjss-264	260	7	financial	financial	ADJ
esutjss-264	260	8	reporting	reporting	NOUN
esutjss-264	260	9	quality	quality	NOUN
esutjss-264	260	10	of	of	ADP
esutjss-264	260	11	service	service	NOUN
esutjss-264	260	12	firms	firm	NOUN
esutjss-264	260	13	in	in	ADP
esutjss-264	260	14	nigeria	nigeria	PROPN
esutjss-264	260	15	.	.	PUNCT
esutjss-264	261	1	faculty	faculty	NOUN
esutjss-264	261	2	of	of	ADP
esutjss-264	261	3	management	management	NOUN
esutjss-264	261	4	sciences	sciences	PROPN
esutjss-264	261	5	,	,	PUNCT
esutjss-264	261	6	university	university	NOUN
esutjss-264	261	7	of	of	ADP
esutjss-264	261	8	maiduguri	maiduguri	PROPN
esutjss-264	261	9	.	.	PUNCT
esutjss-264	262	1	journal	journal	PROPN
esutjss-264	262	2	of	of	ADP
esutjss-264	262	3	resources	resource	NOUN
esutjss-264	262	4	&	&	CCONJ
esutjss-264	262	5	economic	economic	ADJ
esutjss-264	262	6	development	development	NOUN
esutjss-264	262	7	,	,	PUNCT
esutjss-264	262	8	university	university	NOUN
esutjss-264	262	9	of	of	ADP
esutjss-264	262	10	maiduguri	maiduguri	PROPN
esutjss-264	262	11	(	(	PUNCT
esutjss-264	262	12	jred	jre	VERB
esutjss-264	262	13	)	)	PUNCT
esutjss-264	262	14	5	5	NUM
esutjss-264	262	15	(	(	PUNCT
esutjss-264	262	16	2	2	NUM
esutjss-264	262	17	)	)	PUNCT
esutjss-264	262	18	118	118	NUM
esutjss-264	262	19	-	-	SYM
esutjss-264	262	20	131	131	NUM
esutjss-264	262	21	.	.	PUNCT
esutjss-264	263	1	sinebe	sinebe	NOUN
esutjss-264	263	2	,	,	PUNCT
esutjss-264	263	3	m.t	m.t	PROPN
esutjss-264	263	4	.	.	PROPN
esutjss-264	263	5	(	(	PUNCT
esutjss-264	263	6	2023b	2023b	NUM
esutjss-264	263	7	)	)	PUNCT
esutjss-264	263	8	.	.	PUNCT
esutjss-264	264	1	audit	audit	NOUN
esutjss-264	264	2	attributes	attribute	NOUN
esutjss-264	264	3	and	and	CCONJ
esutjss-264	264	4	audit	audit	NOUN
esutjss-264	264	5	reporting	report	VERB
esutjss-264	264	6	quality	quality	NOUN
esutjss-264	264	7	in	in	ADP
esutjss-264	264	8	nigeria	nigeria	PROPN
esutjss-264	264	9	:	:	PUNCT
esutjss-264	264	10	an	an	DET
esutjss-264	264	11	examination	examination	NOUN
esutjss-264	264	12	into	into	ADP
esutjss-264	264	13	its	its	PRON
esutjss-264	264	14	correlation	correlation	NOUN
esutjss-264	264	15	.	.	PUNCT
esutjss-264	265	1	veritas	verita	NOUN
esutjss-264	265	2	university	university	PROPN
esutjss-264	265	3	abuja	abuja	PROPN
esutjss-264	265	4	,	,	PUNCT
esutjss-264	265	5	journal	journal	NOUN
esutjss-264	265	6	of	of	ADP
esutjss-264	265	7	accounting	accounting	NOUN
esutjss-264	265	8	and	and	CCONJ
esutjss-264	265	9	management	management	NOUN
esutjss-264	265	10	sciences	science	NOUN
esutjss-264	265	11	,	,	PUNCT
esutjss-264	265	12	4	4	NUM
esutjss-264	265	13	(	(	PUNCT
esutjss-264	265	14	1	1	NUM
esutjss-264	265	15	)	)	PUNCT
esutjss-264	265	16	34	34	NUM
esutjss-264	265	17	-	-	SYM
esutjss-264	265	18	43	43	NUM
esutjss-264	265	19	.	.	PUNCT
esutjss-264	266	1	sinebe	sinebe	NOUN
esutjss-264	266	2	,	,	PUNCT
esutjss-264	266	3	m.t	m.t	PROPN
esutjss-264	266	4	.	.	PROPN
esutjss-264	266	5	(	(	PUNCT
esutjss-264	266	6	202b	202b	NOUN
esutjss-264	266	7	)	)	PUNCT
esutjss-264	266	8	.	.	PUNCT
esutjss-264	267	1	firm	firm	ADJ
esutjss-264	267	2	performance	performance	NOUN
esutjss-264	267	3	and	and	CCONJ
esutjss-264	267	4	dividend	dividend	NOUN
esutjss-264	267	5	policy	policy	NOUN
esutjss-264	267	6	:	:	PUNCT
esutjss-264	267	7	evidence	evidence	NOUN
esutjss-264	267	8	from	from	ADP
esutjss-264	267	9	listed	list	VERB
esutjss-264	267	10	service	service	NOUN
esutjss-264	267	11	firms	firm	NOUN
esutjss-264	267	12	in	in	ADP
esutjss-264	267	13	nigeria	nigeria	PROPN
esutjss-264	267	14	.	.	PUNCT
esutjss-264	268	1	central	central	ADJ
esutjss-264	268	2	asian	asian	ADJ
esutjss-264	268	3	journal	journal	NOUN
esutjss-264	268	4	of	of	ADP
esutjss-264	268	5	innovations	innovation	NOUN
esutjss-264	268	6	on	on	ADP
esutjss-264	268	7	tourism	tourism	NOUN
esutjss-264	268	8	management	management	NOUN
esutjss-264	268	9	and	and	CCONJ
esutjss-264	268	10	finance	finance	NOUN
esutjss-264	268	11	,	,	PUNCT
esutjss-264	268	12	4(6	4(6	NUM
esutjss-264	268	13	)	)	PUNCT
esutjss-264	268	14	,	,	PUNCT
esutjss-264	268	15	129	129	NUM
esutjss-264	268	16	-	-	SYM
esutjss-264	268	17	139	139	NUM
esutjss-264	268	18	.	.	PUNCT
esutjss-264	269	1	sinebe	sinebe	NOUN
esutjss-264	269	2	,	,	PUNCT
esutjss-264	269	3	m.	m.	NOUN
esutjss-264	269	4	t.	t.	PROPN
esutjss-264	269	5	(	(	PUNCT
esutjss-264	269	6	2024a	2024a	NUM
esutjss-264	269	7	)	)	PUNCT
esutjss-264	269	8	.	.	PUNCT
esutjss-264	270	1	corporate	corporate	ADJ
esutjss-264	270	2	ownership	ownership	NOUN
esutjss-264	270	3	construct	construct	NOUN
esutjss-264	270	4	and	and	CCONJ
esutjss-264	270	5	firm	firm	ADJ
esutjss-264	270	6	value	value	NOUN
esutjss-264	270	7	:	:	PUNCT
esutjss-264	270	8	evidence	evidence	NOUN
esutjss-264	270	9	from	from	ADP
esutjss-264	270	10	an	an	DET
esutjss-264	270	11	emerging	emerge	VERB
esutjss-264	270	12	market	market	NOUN
esutjss-264	270	13	.	.	PUNCT
esutjss-264	271	1	michael	michael	PROPN
esutjss-264	271	2	okpara	okpara	PROPN
esutjss-264	271	3	university	university	PROPN
esutjss-264	271	4	of	of	ADP
esutjss-264	271	5	agriculture	agriculture	PROPN
esutjss-264	271	6	,	,	PUNCT
esutjss-264	271	7	umudike	umudike	PROPN
esutjss-264	271	8	nigeria	nigeria	PROPN
esutjss-264	271	9	,	,	PUNCT
esutjss-264	271	10	journal	journal	NOUN
esutjss-264	271	11	of	of	ADP
esutjss-264	271	12	research	research	NOUN
esutjss-264	271	13	in	in	ADP
esutjss-264	271	14	management	management	NOUN
esutjss-264	271	15	and	and	CCONJ
esutjss-264	271	16	social	social	ADJ
esutjss-264	271	17	sciences	science	NOUN
esutjss-264	271	18	10	10	NUM
esutjss-264	271	19	(	(	PUNCT
esutjss-264	271	20	2	2	NUM
esutjss-264	271	21	)	)	PUNCT
esutjss-264	271	22	,	,	PUNCT
esutjss-264	271	23	73	73	NUM
esutjss-264	271	24	-	-	SYM
esutjss-264	271	25	81	81	NUM
esutjss-264	271	26	.	.	PUNCT
esutjss-264	272	1	sinebe	sinebe	NOUN
esutjss-264	272	2	,	,	PUNCT
esutjss-264	272	3	m.t	m.t	PROPN
esutjss-264	272	4	.	.	PROPN
esutjss-264	272	5	(	(	PUNCT
esutjss-264	272	6	2024b	2024b	NUM
esutjss-264	272	7	)	)	PUNCT
esutjss-264	272	8	.	.	PUNCT
esutjss-264	273	1	boardroom	boardroom	NOUN
esutjss-264	273	2	dynamics	dynamic	NOUN
esutjss-264	273	3	and	and	CCONJ
esutjss-264	273	4	firm	firm	ADJ
esutjss-264	273	5	performance	performance	NOUN
esutjss-264	273	6	in	in	ADP
esutjss-264	273	7	nigeria	nigeria	PROPN
esutjss-264	273	8	:	:	PUNCT
esutjss-264	273	9	a	a	DET
esutjss-264	273	10	multivariate	multivariate	NOUN
esutjss-264	273	11	analysis	analysis	NOUN
esutjss-264	273	12	.	.	PUNCT
esutjss-264	274	1	esut	esut	PROPN
esutjss-264	274	2	journal	journal	PROPN
esutjss-264	274	3	of	of	ADP
esutjss-264	274	4	social	social	PROPN
esutjss-264	274	5	sciences	sciences	PROPN
esutjss-264	274	6	&	&	CCONJ
esutjss-264	274	7	humanities	humanity	NOUN
esutjss-264	274	8	,	,	PUNCT
esutjss-264	274	9	9	9	NUM
esutjss-264	274	10	(	(	PUNCT
esutjss-264	274	11	2	2	NUM
esutjss-264	274	12	)	)	PUNCT
esutjss-264	274	13	,	,	PUNCT
esutjss-264	274	14	305	305	NUM
esutjss-264	274	15	-	-	SYM
esutjss-264	274	16	317	317	NUM
esutjss-264	274	17	.	.	PUNCT
esutjss-264	274	18	138	138	NUM
esutjss-264	274	19	tang	tang	PROPN
esutjss-264	274	20	,	,	PUNCT
esutjss-264	274	21	s.	s.	PROPN
esutjss-264	274	22	,	,	PUNCT
esutjss-264	274	23	&	&	CCONJ
esutjss-264	274	24	suwarsini	suwarsini	PROPN
esutjss-264	274	25	,	,	PUNCT
esutjss-264	274	26	l.	l.	PROPN
esutjss-264	274	27	(	(	PUNCT
esutjss-264	274	28	2021	2021	NUM
esutjss-264	274	29	)	)	PUNCT
esutjss-264	274	30	.	.	PUNCT
esutjss-264	275	1	the	the	DET
esutjss-264	275	2	effect	effect	NOUN
esutjss-264	275	3	of	of	ADP
esutjss-264	275	4	the	the	DET
esutjss-264	275	5	boards	board	NOUN
esutjss-264	275	6	directors	director	NOUN
esutjss-264	275	7	and	and	CCONJ
esutjss-264	275	8	women	woman	NOUN
esutjss-264	275	9	audit	audit	PROPN
esutjss-264	275	10	committee	committee	NOUN
esutjss-264	275	11	on	on	ADP
esutjss-264	275	12	earnings	earning	NOUN
esutjss-264	275	13	management	management	NOUN
esutjss-264	275	14	.	.	PUNCT
esutjss-264	276	1	jmbi	jmbi	PROPN
esutjss-264	276	2	unsrat	unsrat	NOUN
esutjss-264	276	3	(	(	PUNCT
esutjss-264	276	4	jurnal	jurnal	ADJ
esutjss-264	276	5	ilmiah	ilmiah	NOUN
esutjss-264	276	6	manajemen	manajeman	NOUN
esutjss-264	276	7	bisnis	bisnis	PROPN
esutjss-264	276	8	dan	dan	PROPN
esutjss-264	276	9	inovasi	inovasi	PROPN
esutjss-264	276	10	universitas	universitas	PROPN
esutjss-264	276	11	sam	sam	PROPN
esutjss-264	276	12	ratulangi	ratulangi	PROPN
esutjss-264	276	13	)	)	PUNCT
esutjss-264	276	14	.	.	PUNCT
esutjss-264	276	15	,	,	PUNCT
esutjss-264	276	16	8(2	8(2	NUM
esutjss-264	276	17	)	)	PUNCT
esutjss-264	276	18	.	.	PUNCT
esutjss-264	277	1	umoren	umoren	PROPN
esutjss-264	277	2	,	,	PUNCT
esutjss-264	277	3	a.	a.	NOUN
esutjss-264	277	4	,	,	PUNCT
esutjss-264	277	5	ikpantan	ikpantan	PROPN
esutjss-264	277	6	,	,	PUNCT
esutjss-264	277	7	i.	i.	PROPN
esutjss-264	277	8	,	,	PUNCT
esutjss-264	277	9	&	&	CCONJ
esutjss-264	277	10	ededeh	ededeh	PROPN
esutjss-264	277	11	,	,	PUNCT
esutjss-264	277	12	d.	d.	PROPN
esutjss-264	277	13	(	(	PUNCT
esutjss-264	277	14	2018	2018	NUM
esutjss-264	277	15	)	)	PUNCT
esutjss-264	277	16	.	.	PUNCT
esutjss-264	278	1	earnings	earning	NOUN
esutjss-264	278	2	management	management	NOUN
esutjss-264	278	3	and	and	CCONJ
esutjss-264	278	4	financial	financial	ADJ
esutjss-264	278	5	performance	performance	NOUN
esutjss-264	278	6	of	of	ADP
esutjss-264	278	7	deposit	deposit	NOUN
esutjss-264	278	8	money	money	NOUN
esutjss-264	278	9	banks	bank	NOUN
esutjss-264	278	10	in	in	ADP
esutjss-264	278	11	nigeria	nigeria	PROPN
esutjss-264	278	12	.	.	PUNCT
esutjss-264	279	1	research	research	NOUN
esutjss-264	279	2	journal	journal	PROPN
esutjss-264	279	3	of	of	ADP
esutjss-264	279	4	finance	finance	NOUN
esutjss-264	279	5	and	and	CCONJ
esutjss-264	279	6	accounting	accounting	NOUN
esutjss-264	279	7	,	,	PUNCT
esutjss-264	279	8	9(22	9(22	NUM
esutjss-264	279	9	)	)	PUNCT
esutjss-264	279	10	,	,	PUNCT
esutjss-264	279	11	94	94	NUM
esutjss-264	279	12	-	-	SYM
esutjss-264	279	13	100	100	NUM
esutjss-264	279	14	.	.	PUNCT
esutjss-264	280	1	139	139	NUM
esutjss-264	280	2	appendix	appendix	NOUN
esutjss-264	280	3	i	i	PRON
esutjss-264	280	4	variable	variable	ADJ
esutjss-264	280	5	meaning	mean	VERB
esutjss-264	280	6	measurement	measurement	NOUN
esutjss-264	280	7	ermgt	ermgt	NOUN
esutjss-264	280	8	earnings	earning	NOUN
esutjss-264	280	9	management	management	NOUN
esutjss-264	280	10	(	(	PUNCT
esutjss-264	280	11	modified	modify	VERB
esutjss-264	280	12	jones	jones	PROPN
esutjss-264	280	13	score	score	PROPN
esutjss-264	280	14	)	)	PUNCT
esutjss-264	280	15	categorized	categorize	VERB
esutjss-264	280	16	earnings	earning	NOUN
esutjss-264	280	17	management	management	NOUN
esutjss-264	280	18	based	base	VERB
esutjss-264	280	19	on	on	ADP
esutjss-264	280	20	absolute	absolute	ADJ
esutjss-264	280	21	value	value	NOUN
esutjss-264	280	22	of	of	ADP
esutjss-264	280	23	modified	modified	ADJ
esutjss-264	280	24	jones	jones	PROPN
esutjss-264	280	25	scores	score	NOUN
esutjss-264	280	26	into	into	ADP
esutjss-264	280	27	1=	1=	NUM
esutjss-264	280	28	very	very	ADV
esutjss-264	280	29	low	low	ADJ
esutjss-264	280	30	earnings	earning	NOUN
esutjss-264	280	31	manipulation	manipulation	NOUN
esutjss-264	280	32	for	for	ADP
esutjss-264	280	33	firms	firm	NOUN
esutjss-264	280	34	with	with	ADP
esutjss-264	280	35	less	less	ADJ
esutjss-264	280	36	than	than	ADP
esutjss-264	280	37	0.50	0.50	NUM
esutjss-264	280	38	,	,	PUNCT
esutjss-264	280	39	2=	2=	ADJ
esutjss-264	280	40	low	low	ADJ
esutjss-264	280	41	earnings	earning	NOUN
esutjss-264	280	42	manipulation	manipulation	NOUN
esutjss-264	280	43	for	for	ADP
esutjss-264	280	44	firms	firm	NOUN
esutjss-264	280	45	in	in	ADP
esutjss-264	280	46	between	between	ADP
esutjss-264	280	47	0.51	0.51	NUM
esutjss-264	280	48	-	-	SYM
esutjss-264	280	49	1.00	1.00	NUM
esutjss-264	280	50	range	range	NOUN
esutjss-264	280	51	,	,	PUNCT
esutjss-264	280	52	3=	3=	NUM
esutjss-264	280	53	moderate	moderate	ADJ
esutjss-264	280	54	earnings	earning	NOUN
esutjss-264	280	55	manipulation	manipulation	NOUN
esutjss-264	280	56	for	for	ADP
esutjss-264	280	57	firms	firm	NOUN
esutjss-264	280	58	between	between	ADP
esutjss-264	280	59	1.01	1.01	NUM
esutjss-264	280	60	to	to	PART
esutjss-264	280	61	1.50	1.50	NUM
esutjss-264	280	62	range	range	NOUN
esutjss-264	280	63	and	and	CCONJ
esutjss-264	280	64	4=	4=	NUM
esutjss-264	280	65	high	high	ADJ
esutjss-264	280	66	earnings	earning	NOUN
esutjss-264	280	67	manipulation	manipulation	NOUN
esutjss-264	280	68	for	for	ADP
esutjss-264	280	69	firms	firm	NOUN
esutjss-264	280	70	with	with	ADP
esutjss-264	280	71	1.51	1.51	NUM
esutjss-264	280	72	and	and	CCONJ
esutjss-264	280	73	above	above	ADV
esutjss-264	280	74	.	.	PUNCT
esutjss-264	281	1	see	see	VERB
esutjss-264	281	2	modified	modified	ADJ
esutjss-264	281	3	jones	jones	PROPN
esutjss-264	281	4	score	score	PROPN
esutjss-264	281	5	data	data	PROPN
esutjss-264	281	6	measurement	measurement	PROPN
esutjss-264	281	7	below	below	ADP
esutjss-264	281	8	bsize	bsize	PROPN
esutjss-264	281	9	board	board	NOUN
esutjss-264	281	10	size	size	NOUN
esutjss-264	281	11	measured	measure	VERB
esutjss-264	281	12	as	as	ADP
esutjss-264	281	13	the	the	DET
esutjss-264	281	14	total	total	ADJ
esutjss-264	281	15	numbers	number	NOUN
esutjss-264	281	16	of	of	ADP
esutjss-264	281	17	all	all	DET
esutjss-264	281	18	directors	director	NOUN
esutjss-264	281	19	of	of	ADP
esutjss-264	281	20	a	a	DET
esutjss-264	281	21	company	company	NOUN
esutjss-264	281	22	including	include	VERB
esutjss-264	281	23	the	the	DET
esutjss-264	281	24	chairman	chairman	NOUN
esutjss-264	281	25	+	+	PROPN
esutjss-264	281	26	vice	vice	NOUN
esutjss-264	281	27	chairman	chairman	NOUN
esutjss-264	281	28	+	+	NOUN
esutjss-264	281	29	ceo	ceo	NOUN
esutjss-264	281	30	/	/	SYM
esutjss-264	281	31	managing	manage	VERB
esutjss-264	281	32	director	director	NOUN
esutjss-264	281	33	+	+	CCONJ
esutjss-264	281	34	executive	executive	ADJ
esutjss-264	281	35	directors	director	NOUN
esutjss-264	281	36	+	+	CCONJ
esutjss-264	281	37	non	non	ADJ
esutjss-264	281	38	-	-	ADJ
esutjss-264	281	39	executive	executive	ADJ
esutjss-264	281	40	directors	director	NOUN
esutjss-264	281	41	or	or	CCONJ
esutjss-264	281	42	independent	independent	ADJ
esutjss-264	281	43	directors	director	NOUN
esutjss-264	281	44	but	but	CCONJ
esutjss-264	281	45	excluding	exclude	VERB
esutjss-264	281	46	the	the	DET
esutjss-264	281	47	company	company	NOUN
esutjss-264	281	48	secretary	secretary	NOUN
esutjss-264	281	49	bind	bind	NOUN
esutjss-264	281	50	board	board	PROPN
esutjss-264	281	51	independence	independence	NOUN
esutjss-264	281	52	measured	measure	VERB
esutjss-264	281	53	as	as	ADP
esutjss-264	281	54	the	the	DET
esutjss-264	281	55	non	non	ADJ
esutjss-264	281	56	-	-	ADJ
esutjss-264	281	57	executive	executive	ADJ
esutjss-264	281	58	board	board	NOUN
esutjss-264	281	59	of	of	ADP
esutjss-264	281	60	directors	director	NOUN
esutjss-264	281	61	divided	divide	VERB
esutjss-264	281	62	by	by	ADP
esutjss-264	281	63	total	total	ADJ
esutjss-264	281	64	board	board	NOUN
esutjss-264	281	65	size	size	NOUN
esutjss-264	281	66	(	(	PUNCT
esutjss-264	281	67	%	%	INTJ
esutjss-264	281	68	)	)	PUNCT
esutjss-264	281	69	acind	acind	ADJ
esutjss-264	281	70	audit	audit	NOUN
esutjss-264	281	71	committee	committee	NOUN
esutjss-264	281	72	independence	independence	NOUN
esutjss-264	281	73	measured	measure	VERB
esutjss-264	281	74	as	as	ADP
esutjss-264	281	75	the	the	DET
esutjss-264	281	76	number	number	NOUN
esutjss-264	281	77	of	of	ADP
esutjss-264	281	78	non	non	NOUN
esutjss-264	281	79	-	-	NOUN
esutjss-264	281	80	directors	director	NOUN
esutjss-264	281	81	and	and	CCONJ
esutjss-264	281	82	nonexecutive	nonexecutive	ADJ
esutjss-264	281	83	directors	director	NOUN
esutjss-264	281	84	in	in	ADP
esutjss-264	281	85	the	the	DET
esutjss-264	281	86	audit	audit	NOUN
esutjss-264	281	87	committee	committee	NOUN
esutjss-264	281	88	divided	divide	VERB
esutjss-264	281	89	by	by	ADP
esutjss-264	281	90	audit	audit	NOUN
esutjss-264	281	91	committee	committee	NOUN
esutjss-264	281	92	members	member	NOUN
esutjss-264	281	93	size	size	NOUN
esutjss-264	281	94	(	(	PUNCT
esutjss-264	281	95	%	%	INTJ
esutjss-264	281	96	)	)	PUNCT
esutjss-264	281	97	lev	lev	NOUN
esutjss-264	281	98	leverage	leverage	NOUN
esutjss-264	281	99	measured	measure	VERB
esutjss-264	281	100	as	as	ADP
esutjss-264	281	101	total	total	ADJ
esutjss-264	281	102	liabilities	liability	NOUN
esutjss-264	281	103	divided	divide	VERB
esutjss-264	281	104	by	by	ADP
esutjss-264	281	105	total	total	ADJ
esutjss-264	281	106	asset	asset	NOUN
esutjss-264	281	107	fsize	fsize	NOUN
esutjss-264	281	108	firm	firm	NOUN
esutjss-264	281	109	size	size	NOUN
esutjss-264	281	110	measured	measure	VERB
esutjss-264	281	111	as	as	ADP
esutjss-264	281	112	natural	natural	ADJ
esutjss-264	281	113	log	log	NOUN
esutjss-264	281	114	of	of	ADP
esutjss-264	281	115	total	total	ADJ
esutjss-264	281	116	asset	asset	NOUN
esutjss-264	281	117	page	page	NOUN
esutjss-264	281	118	7	7	NUM