id	sid	tid	token	lemma	pos
faba-281	1	1	235	235	NUM
faba-281	1	2	finance	finance	NOUN
faba-281	1	3	,	,	PUNCT
faba-281	1	4	accounting	accounting	NOUN
faba-281	1	5	and	and	CCONJ
faba-281	1	6	business	business	NOUN
faba-281	1	7	analysis	analysis	NOUN
faba-281	1	8	volume	volume	NOUN
faba-281	1	9	7	7	NUM
faba-281	1	10	issue	issue	NOUN
faba-281	1	11	2	2	NUM
faba-281	1	12	,	,	PUNCT
faba-281	1	13	2025	2025	NUM
faba-281	1	14	http://faba.bg/	http://faba.bg/	NOUN
faba-281	1	15	issn	issn	VERB
faba-281	1	16	2603	2603	NUM
faba-281	1	17	-	-	SYM
faba-281	1	18	5324	5324	NUM
faba-281	1	19	doi	doi	NOUN
faba-281	1	20	:	:	PUNCT
faba-281	1	21	https://doi.org/10.37075/faba.2025.2.09	https://doi.org/10.37075/faba.2025.2.09	PROPN
faba-281	1	22	does	do	AUX
faba-281	1	23	audit	audit	NOUN
faba-281	1	24	committee	committee	NOUN
faba-281	1	25	moderate	moderate	VERB
faba-281	1	26	the	the	DET
faba-281	1	27	value	value	NOUN
faba-281	1	28	relevance	relevance	NOUN
faba-281	1	29	of	of	ADP
faba-281	1	30	fair	fair	ADJ
faba-281	1	31	value	value	NOUN
faba-281	1	32	accounting	accounting	NOUN
faba-281	1	33	information	information	NOUN
faba-281	1	34	?	?	PUNCT
faba-281	2	1	evidence	evidence	NOUN
faba-281	2	2	from	from	ADP
faba-281	2	3	listed	list	VERB
faba-281	2	4	consumer	consumer	NOUN
faba-281	2	5	goods	good	NOUN
faba-281	2	6	firms	firm	NOUN
faba-281	2	7	in	in	ADP
faba-281	2	8	nigeria	nigeria	PROPN
faba-281	2	9	kabiru	kabiru	PROPN
faba-281	2	10	isa	isa	PROPN
faba-281	2	11	dandago	dandago	NOUN
faba-281	2	12	1	1	NUM
faba-281	2	13	,	,	PUNCT
faba-281	2	14	modibbo	modibbo	NOUN
faba-281	2	15	abubakar	abubakar	PROPN
faba-281	2	16	2	2	NUM
faba-281	2	17	*	*	PROPN
faba-281	2	18	department	department	NOUN
faba-281	2	19	of	of	ADP
faba-281	2	20	accounting	accounting	PROPN
faba-281	2	21	,	,	PUNCT
faba-281	2	22	bayero	bayero	PROPN
faba-281	2	23	university	university	PROPN
faba-281	2	24	kano	kano	PROPN
faba-281	2	25	,	,	PUNCT
faba-281	2	26	nigeria1	nigeria1	PROPN
faba-281	2	27	department	department	PROPN
faba-281	2	28	of	of	ADP
faba-281	2	29	accounting	accounting	PROPN
faba-281	2	30	,	,	PUNCT
faba-281	2	31	bayero	bayero	PROPN
faba-281	2	32	university	university	PROPN
faba-281	2	33	kano	kano	PROPN
faba-281	2	34	,	,	PUNCT
faba-281	2	35	nigeria2	nigeria2	NOUN
faba-281	2	36	*	*	PUNCT
faba-281	2	37	corresponding	correspond	VERB
faba-281	2	38	author	author	NOUN
faba-281	2	39	info	info	NOUN
faba-281	2	40	articles	article	NOUN
faba-281	2	41	abstract	abstract	ADJ
faba-281	2	42	history	history	NOUN
faba-281	2	43	article	article	NOUN
faba-281	2	44	:	:	PUNCT
faba-281	2	45	submitted	submit	VERB
faba-281	2	46	10	10	NUM
faba-281	2	47	june	june	PROPN
faba-281	2	48	2025	2025	NUM
faba-281	2	49	revised	revise	VERB
faba-281	2	50	16	16	NUM
faba-281	2	51	november	november	PROPN
faba-281	2	52	2025	2025	NUM
faba-281	2	53	accepted	accept	VERB
faba-281	2	54	20	20	NUM
faba-281	2	55	november	november	PROPN
faba-281	2	56	2025	2025	NUM
faba-281	2	57	purpose	purpose	NOUN
faba-281	2	58	:	:	PUNCT
faba-281	2	59	this	this	DET
faba-281	2	60	study	study	NOUN
faba-281	2	61	examines	examine	VERB
faba-281	2	62	the	the	DET
faba-281	2	63	value	value	NOUN
faba-281	2	64	relevance	relevance	NOUN
faba-281	2	65	of	of	ADP
faba-281	2	66	fair	fair	ADJ
faba-281	2	67	value	value	NOUN
faba-281	2	68	accounting	accounting	NOUN
faba-281	2	69	(	(	PUNCT
faba-281	2	70	fva	fva	ADJ
faba-281	2	71	)	)	PUNCT
faba-281	2	72	in	in	ADP
faba-281	2	73	nigerian	nigerian	ADJ
faba-281	2	74	consumer	consumer	NOUN
faba-281	2	75	goods	good	NOUN
faba-281	2	76	firms	firm	NOUN
faba-281	2	77	and	and	CCONJ
faba-281	2	78	explores	explore	VERB
faba-281	2	79	the	the	DET
faba-281	2	80	moderating	moderate	VERB
faba-281	2	81	effect	effect	NOUN
faba-281	2	82	of	of	ADP
faba-281	2	83	audit	audit	NOUN
faba-281	2	84	committee	committee	NOUN
faba-281	2	85	attributes	attribute	VERB
faba-281	2	86	on	on	ADP
faba-281	2	87	the	the	DET
faba-281	2	88	value	value	NOUN
faba-281	2	89	relevance	relevance	NOUN
faba-281	2	90	.	.	PUNCT
faba-281	3	1	the	the	DET
faba-281	3	2	motivation	motivation	NOUN
faba-281	3	3	is	be	AUX
faba-281	3	4	to	to	PART
faba-281	3	5	determine	determine	VERB
faba-281	3	6	whether	whether	SCONJ
faba-281	3	7	fair	fair	ADJ
faba-281	3	8	value	value	NOUN
faba-281	3	9	measurements	measurement	NOUN
faba-281	3	10	under	under	ADP
faba-281	3	11	ifrs	ifrs	PROPN
faba-281	3	12	provide	provide	VERB
faba-281	3	13	useful	useful	ADJ
faba-281	3	14	information	information	NOUN
faba-281	3	15	to	to	ADP
faba-281	3	16	investors	investor	NOUN
faba-281	3	17	in	in	ADP
faba-281	3	18	an	an	DET
faba-281	3	19	emerging	emerge	VERB
faba-281	3	20	market	market	NOUN
faba-281	3	21	setting	setting	NOUN
faba-281	3	22	.	.	PUNCT
faba-281	4	1	design	design	NOUN
faba-281	4	2	/	/	SYM
faba-281	4	3	methodology	methodology	NOUN
faba-281	4	4	/	/	SYM
faba-281	4	5	approach	approach	NOUN
faba-281	4	6	:	:	PUNCT
faba-281	4	7	panel	panel	NOUN
faba-281	4	8	data	datum	NOUN
faba-281	4	9	for	for	ADP
faba-281	4	10	a	a	DET
faba-281	4	11	period	period	NOUN
faba-281	4	12	(	(	PUNCT
faba-281	4	13	2012	2012	NUM
faba-281	4	14	-	-	SYM
faba-281	4	15	2022	2022	NUM
faba-281	4	16	)	)	PUNCT
faba-281	4	17	were	be	AUX
faba-281	4	18	obtained	obtain	VERB
faba-281	4	19	from	from	ADP
faba-281	4	20	listed	list	VERB
faba-281	4	21	consumer	consumer	NOUN
faba-281	4	22	goods	good	NOUN
faba-281	4	23	firms	firm	NOUN
faba-281	4	24	in	in	ADP
faba-281	4	25	nigeria	nigeria	PROPN
faba-281	4	26	,	,	PUNCT
faba-281	4	27	and	and	CCONJ
faba-281	4	28	the	the	DET
faba-281	4	29	ohlson	ohlson	NOUN
faba-281	4	30	(	(	PUNCT
faba-281	4	31	1995	1995	NUM
faba-281	4	32	)	)	PUNCT
faba-281	4	33	valuation	valuation	NOUN
faba-281	4	34	model	model	NOUN
faba-281	4	35	was	be	AUX
faba-281	4	36	applied	apply	VERB
faba-281	4	37	within	within	ADP
faba-281	4	38	both	both	CCONJ
faba-281	4	39	unmoderated	unmoderate	VERB
faba-281	4	40	and	and	CCONJ
faba-281	4	41	moderated	moderated	ADJ
faba-281	4	42	regression	regression	NOUN
faba-281	4	43	(	(	PUNCT
faba-281	4	44	structural	structural	ADJ
faba-281	4	45	equation	equation	NOUN
faba-281	4	46	modeling	modeling	NOUN
faba-281	4	47	)	)	PUNCT
faba-281	4	48	frameworks	framework	NOUN
faba-281	4	49	.	.	PUNCT
faba-281	5	1	audit	audit	NOUN
faba-281	5	2	committee	committee	NOUN
faba-281	5	3	attributes	attribute	NOUN
faba-281	5	4	were	be	AUX
faba-281	5	5	measured	measure	VERB
faba-281	5	6	through	through	ADP
faba-281	5	7	an	an	DET
faba-281	5	8	index	index	NOUN
faba-281	5	9	.	.	PUNCT
faba-281	6	1	findings	finding	NOUN
faba-281	6	2	:	:	PUNCT
faba-281	6	3	the	the	DET
faba-281	6	4	results	result	NOUN
faba-281	6	5	show	show	VERB
faba-281	6	6	that	that	SCONJ
faba-281	6	7	traditional	traditional	ADJ
faba-281	6	8	accounting	accounting	NOUN
faba-281	6	9	measures	measure	NOUN
faba-281	6	10	,	,	PUNCT
faba-281	6	11	book	book	NOUN
faba-281	6	12	value	value	NOUN
faba-281	6	13	per	per	ADP
faba-281	6	14	share	share	NOUN
faba-281	6	15	(	(	PUNCT
faba-281	6	16	bvs	bvs	NOUN
faba-281	6	17	)	)	PUNCT
faba-281	6	18	and	and	CCONJ
faba-281	6	19	earnings	earning	NOUN
faba-281	6	20	per	per	ADP
faba-281	6	21	share	share	NOUN
faba-281	6	22	(	(	PUNCT
faba-281	6	23	eps	eps	PROPN
faba-281	6	24	)	)	PUNCT
faba-281	6	25	,	,	PUNCT
faba-281	6	26	remain	remain	VERB
faba-281	6	27	highly	highly	ADV
faba-281	6	28	value	value	NOUN
faba-281	6	29	relevant	relevant	ADJ
faba-281	6	30	,	,	PUNCT
faba-281	6	31	while	while	SCONJ
faba-281	6	32	most	most	ADJ
faba-281	6	33	fair	fair	ADJ
faba-281	6	34	value	value	NOUN
faba-281	6	35	measures	measure	NOUN
faba-281	6	36	are	be	AUX
faba-281	6	37	not	not	PART
faba-281	6	38	significantly	significantly	ADV
faba-281	6	39	associated	associate	VERB
faba-281	6	40	with	with	ADP
faba-281	6	41	market	market	NOUN
faba-281	6	42	price	price	NOUN
faba-281	6	43	per	per	ADP
faba-281	6	44	share	share	NOUN
faba-281	6	45	(	(	PUNCT
faba-281	6	46	mps	mps	PROPN
faba-281	6	47	)	)	PUNCT
faba-281	6	48	.	.	PUNCT
faba-281	7	1	only	only	ADV
faba-281	7	2	level	level	NOUN
faba-281	7	3	2	2	NUM
faba-281	7	4	fair	fair	ADJ
faba-281	7	5	value	value	NOUN
faba-281	7	6	liabilities	liability	NOUN
faba-281	7	7	were	be	AUX
faba-281	7	8	significantly	significantly	ADV
faba-281	7	9	priced	price	VERB
faba-281	7	10	by	by	ADP
faba-281	7	11	investors	investor	NOUN
faba-281	7	12	,	,	PUNCT
faba-281	7	13	suggesting	suggest	VERB
faba-281	7	14	partial	partial	ADJ
faba-281	7	15	relevance	relevance	NOUN
faba-281	7	16	of	of	ADP
faba-281	7	17	fva	fva	NOUN
faba-281	7	18	.	.	PUNCT
faba-281	8	1	furthermore	furthermore	ADV
faba-281	8	2	,	,	PUNCT
faba-281	8	3	audit	audit	NOUN
faba-281	8	4	committee	committee	NOUN
faba-281	8	5	attributes	attribute	NOUN
faba-281	8	6	did	do	AUX
faba-281	8	7	not	not	PART
faba-281	8	8	significantly	significantly	ADV
faba-281	8	9	moderate	moderate	VERB
faba-281	8	10	the	the	DET
faba-281	8	11	relationship	relationship	NOUN
faba-281	8	12	between	between	ADP
faba-281	8	13	fva	fva	ADJ
faba-281	8	14	and	and	CCONJ
faba-281	8	15	market	market	NOUN
faba-281	8	16	prices	price	NOUN
faba-281	8	17	,	,	PUNCT
faba-281	8	18	indicating	indicate	VERB
faba-281	8	19	weak	weak	ADJ
faba-281	8	20	governance	governance	NOUN
faba-281	8	21	influence	influence	NOUN
faba-281	8	22	.	.	PUNCT
faba-281	9	1	practical	practical	ADJ
faba-281	9	2	implicationsthe	implicationsthe	ADJ
faba-281	9	3	findings	finding	NOUN
faba-281	9	4	highlight	highlight	VERB
faba-281	9	5	the	the	DET
faba-281	9	6	need	need	NOUN
faba-281	9	7	for	for	SCONJ
faba-281	9	8	regulators	regulator	NOUN
faba-281	9	9	to	to	PART
faba-281	9	10	strengthen	strengthen	VERB
faba-281	9	11	disclosure	disclosure	NOUN
faba-281	9	12	requirements	requirement	NOUN
faba-281	9	13	for	for	ADP
faba-281	9	14	fair	fair	ADJ
faba-281	9	15	value	value	NOUN
faba-281	9	16	estimates	estimate	NOUN
faba-281	9	17	,	,	PUNCT
faba-281	9	18	for	for	SCONJ
faba-281	9	19	firms	firm	NOUN
faba-281	9	20	to	to	PART
faba-281	9	21	improve	improve	VERB
faba-281	9	22	governance	governance	NOUN
faba-281	9	23	and	and	CCONJ
faba-281	9	24	audit	audit	NOUN
faba-281	9	25	committee	committee	NOUN
faba-281	9	26	effectiveness	effectiveness	NOUN
faba-281	9	27	,	,	PUNCT
faba-281	9	28	and	and	CCONJ
faba-281	9	29	for	for	SCONJ
faba-281	9	30	investors	investor	NOUN
faba-281	9	31	to	to	PART
faba-281	9	32	balance	balance	VERB
faba-281	9	33	reliance	reliance	NOUN
faba-281	9	34	on	on	ADP
faba-281	9	35	traditional	traditional	ADJ
faba-281	9	36	measures	measure	NOUN
faba-281	9	37	with	with	ADP
faba-281	9	38	cautious	cautious	ADJ
faba-281	9	39	interpretation	interpretation	NOUN
faba-281	9	40	of	of	ADP
faba-281	9	41	fva	fva	ADJ
faba-281	9	42	disclosures	disclosure	NOUN
faba-281	9	43	.	.	PUNCT
faba-281	10	1	originality	originality	NOUN
faba-281	10	2	/	/	SYM
faba-281	10	3	valuethis	valuethis	PROPN
faba-281	10	4	study	study	NOUN
faba-281	10	5	provides	provide	VERB
faba-281	10	6	new	new	ADJ
faba-281	10	7	evidence	evidence	NOUN
faba-281	10	8	on	on	ADP
faba-281	10	9	the	the	DET
faba-281	10	10	value	value	NOUN
faba-281	10	11	relevance	relevance	NOUN
faba-281	10	12	of	of	ADP
faba-281	10	13	fva	fva	NOUN
faba-281	10	14	in	in	ADP
faba-281	10	15	nigeria	nigeria	PROPN
faba-281	10	16	’s	’s	PART
faba-281	10	17	non	non	ADJ
faba-281	10	18	-	-	ADJ
faba-281	10	19	financial	financial	ADJ
faba-281	10	20	sector	sector	NOUN
faba-281	10	21	,	,	PUNCT
faba-281	10	22	an	an	DET
faba-281	10	23	area	area	NOUN
faba-281	10	24	that	that	PRON
faba-281	10	25	has	have	AUX
faba-281	10	26	received	receive	VERB
faba-281	10	27	little	little	ADJ
faba-281	10	28	attention	attention	NOUN
faba-281	10	29	compared	compare	VERB
faba-281	10	30	to	to	ADP
faba-281	10	31	banks	bank	NOUN
faba-281	10	32	and	and	CCONJ
faba-281	10	33	insurance	insurance	NOUN
faba-281	10	34	firms	firm	NOUN
faba-281	10	35	.	.	PUNCT
faba-281	11	1	it	it	PRON
faba-281	11	2	also	also	ADV
faba-281	11	3	contributes	contribute	VERB
faba-281	11	4	to	to	ADP
faba-281	11	5	the	the	DET
faba-281	11	6	governance	governance	NOUN
faba-281	11	7	literature	literature	NOUN
faba-281	11	8	by	by	ADP
faba-281	11	9	assessing	assess	VERB
faba-281	11	10	the	the	DET
faba-281	11	11	moderating	moderate	VERB
faba-281	11	12	role	role	NOUN
faba-281	11	13	of	of	ADP
faba-281	11	14	audit	audit	NOUN
faba-281	11	15	committees	committee	NOUN
faba-281	11	16	in	in	ADP
faba-281	11	17	an	an	DET
faba-281	11	18	emerging	emerge	VERB
faba-281	11	19	economy	economy	NOUN
faba-281	11	20	.	.	PUNCT
faba-281	12	1	paper	paper	NOUN
faba-281	12	2	type	type	NOUN
faba-281	12	3	:	:	PUNCT
faba-281	12	4	research	research	NOUN
faba-281	12	5	paper	paper	NOUN
faba-281	12	6	keywords	keyword	NOUN
faba-281	12	7	:	:	PUNCT
faba-281	12	8	earnings	earning	NOUN
faba-281	12	9	,	,	PUNCT
faba-281	12	10	mark	mark	NOUN
faba-281	12	11	-	-	PUNCT
faba-281	12	12	to	to	ADP
faba-281	12	13	-	-	PUNCT
faba-281	12	14	market	market	NOUN
faba-281	12	15	,	,	PUNCT
faba-281	12	16	ohlson	ohlson	NOUN
faba-281	12	17	model	model	NOUN
faba-281	12	18	,	,	PUNCT
faba-281	12	19	investors	investors	PROPN
faba-281	12	20	jel	jel	PROPN
faba-281	12	21	:	:	PUNCT
faba-281	12	22	m41	m41	NUM
faba-281	12	23	,	,	PUNCT
faba-281	12	24	m48	m48	PROPN
faba-281	12	25	,	,	PUNCT
faba-281	12	26	g34	g34	PROPN
faba-281	12	27	*	*	PUNCT
faba-281	12	28	address	address	NOUN
faba-281	12	29	correspondence	correspondence	NOUN
faba-281	12	30	:	:	PUNCT
faba-281	13	1	e	e	X
faba-281	13	2	-	-	NOUN
faba-281	13	3	mail	mail	NOUN
faba-281	13	4	:	:	PUNCT
faba-281	13	5	kidandago@gmail.com1	kidandago@gmail.com1	PROPN
faba-281	13	6	amodibbo8@gmail.com2	amodibbo8@gmail.com2	PROPN
faba-281	13	7	http://faba.bg/	http://faba.bg/	PROPN
faba-281	13	8	https://doi.org/10.37075/faba.2025.2.09	https://doi.org/10.37075/faba.2025.2.09	PROPN
faba-281	13	9	mailto	mailto	NOUN
faba-281	13	10	:	:	PUNCT
faba-281	13	11	fabian.moodley@nwu.ac.za1	fabian.moodley@nwu.ac.za1	PUNCT
faba-281	13	12	https://orcid.org/0000-0002-3655-0421	https://orcid.org/0000-0002-3655-0421	PROPN
faba-281	13	13	https://orcid.org/0000-0003-3143-5720	https://orcid.org/0000-0003-3143-5720	PROPN
faba-281	13	14	kabiru	kabiru	PROPN
faba-281	13	15	isa	isa	PROPN
faba-281	13	16	dandago	dandago	NOUN
faba-281	13	17	,	,	PUNCT
faba-281	13	18	modibbo	modibbo	PROPN
faba-281	13	19	abubakar	abubakar	PROPN
faba-281	13	20	/	/	SYM
faba-281	13	21	finance	finance	NOUN
faba-281	13	22	,	,	PUNCT
faba-281	13	23	accounting	accounting	NOUN
faba-281	13	24	and	and	CCONJ
faba-281	13	25	business	business	NOUN
faba-281	13	26	analysis	analysis	NOUN
faba-281	13	27	,	,	PUNCT
faba-281	13	28	volume	volume	NOUN
faba-281	13	29	7	7	NUM
faba-281	13	30	,	,	PUNCT
faba-281	13	31	issue	issue	NOUN
faba-281	13	32	2	2	NUM
faba-281	13	33	,	,	PUNCT
faba-281	13	34	2025	2025	NUM
faba-281	13	35	236	236	NUM
faba-281	13	36	introduction	introduction	NOUN
faba-281	13	37	fair	fair	ADJ
faba-281	13	38	value	value	NOUN
faba-281	13	39	accounting	accounting	NOUN
faba-281	13	40	(	(	PUNCT
faba-281	13	41	fva	fva	VERB
faba-281	13	42	)	)	PUNCT
faba-281	13	43	has	have	AUX
faba-281	13	44	become	become	VERB
faba-281	13	45	one	one	NUM
faba-281	13	46	of	of	ADP
faba-281	13	47	the	the	DET
faba-281	13	48	most	most	ADV
faba-281	13	49	transformative	transformative	ADJ
faba-281	13	50	developments	development	NOUN
faba-281	13	51	in	in	ADP
faba-281	13	52	contemporary	contemporary	ADJ
faba-281	13	53	financial	financial	ADJ
faba-281	13	54	reporting	reporting	NOUN
faba-281	13	55	.	.	PUNCT
faba-281	14	1	rooted	root	VERB
faba-281	14	2	in	in	ADP
faba-281	14	3	the	the	DET
faba-281	14	4	international	international	ADJ
faba-281	14	5	financial	financial	ADJ
faba-281	14	6	reporting	reporting	NOUN
faba-281	14	7	standards	standard	NOUN
faba-281	14	8	(	(	PUNCT
faba-281	14	9	ifrs	ifrs	NOUN
faba-281	14	10	)	)	PUNCT
faba-281	14	11	project	project	NOUN
faba-281	14	12	,	,	PUNCT
faba-281	14	13	it	it	PRON
faba-281	14	14	shifted	shift	VERB
faba-281	14	15	emphasis	emphasis	NOUN
faba-281	14	16	from	from	ADP
faba-281	14	17	historical	historical	ADJ
faba-281	14	18	cost	cost	NOUN
faba-281	14	19	accounting	accounting	NOUN
faba-281	14	20	toward	toward	ADP
faba-281	14	21	market	market	NOUN
faba-281	14	22	-	-	PUNCT
faba-281	14	23	based	base	VERB
faba-281	14	24	measurement	measurement	NOUN
faba-281	14	25	.	.	PUNCT
faba-281	15	1	ifrs	ifrs	PROPN
faba-281	15	2	13	13	NUM
faba-281	15	3	defines	define	NOUN
faba-281	15	4	fair	fair	ADJ
faba-281	15	5	value	value	NOUN
faba-281	15	6	as	as	ADP
faba-281	15	7	the	the	DET
faba-281	15	8	price	price	NOUN
faba-281	15	9	that	that	PRON
faba-281	15	10	would	would	AUX
faba-281	15	11	be	be	AUX
faba-281	15	12	received	receive	VERB
faba-281	15	13	to	to	PART
faba-281	15	14	sell	sell	VERB
faba-281	15	15	an	an	DET
faba-281	15	16	asset	asset	NOUN
faba-281	15	17	or	or	CCONJ
faba-281	15	18	paid	pay	VERB
faba-281	15	19	to	to	PART
faba-281	15	20	transfer	transfer	VERB
faba-281	15	21	a	a	DET
faba-281	15	22	liability	liability	NOUN
faba-281	15	23	in	in	ADP
faba-281	15	24	an	an	DET
faba-281	15	25	orderly	orderly	ADJ
faba-281	15	26	transaction	transaction	NOUN
faba-281	15	27	between	between	ADP
faba-281	15	28	market	market	NOUN
faba-281	15	29	participants	participant	NOUN
faba-281	15	30	at	at	ADP
faba-281	15	31	the	the	DET
faba-281	15	32	measurement	measurement	NOUN
faba-281	15	33	date	date	NOUN
faba-281	15	34	.	.	PUNCT
faba-281	16	1	the	the	DET
faba-281	16	2	intent	intent	NOUN
faba-281	16	3	is	be	AUX
faba-281	16	4	to	to	PART
faba-281	16	5	provide	provide	VERB
faba-281	16	6	timely	timely	ADJ
faba-281	16	7	,	,	PUNCT
faba-281	16	8	relevant	relevant	ADJ
faba-281	16	9	,	,	PUNCT
faba-281	16	10	and	and	CCONJ
faba-281	16	11	decision	decision	NOUN
faba-281	16	12	-	-	PUNCT
faba-281	16	13	useful	useful	ADJ
faba-281	16	14	information	information	NOUN
faba-281	16	15	.	.	PUNCT
faba-281	17	1	today	today	NOUN
faba-281	17	2	,	,	PUNCT
faba-281	17	3	over	over	ADP
faba-281	17	4	160	160	NUM
faba-281	17	5	countries	country	NOUN
faba-281	17	6	—	—	PUNCT
faba-281	17	7	including	include	VERB
faba-281	17	8	nigeria	nigeria	PRON
faba-281	17	9	—	—	PUNCT
faba-281	17	10	have	have	AUX
faba-281	17	11	adopted	adopt	VERB
faba-281	17	12	ifrs	ifrs	NOUN
faba-281	17	13	,	,	PUNCT
faba-281	17	14	making	make	VERB
faba-281	17	15	fva	fva	VERB
faba-281	17	16	a	a	DET
faba-281	17	17	central	central	ADJ
faba-281	17	18	pillar	pillar	NOUN
faba-281	17	19	of	of	ADP
faba-281	17	20	global	global	ADJ
faba-281	17	21	accounting	accounting	NOUN
faba-281	17	22	practice	practice	NOUN
faba-281	17	23	.	.	PUNCT
faba-281	18	1	nigeria	nigeria	PROPN
faba-281	18	2	’s	’s	PART
faba-281	18	3	adoption	adoption	NOUN
faba-281	18	4	of	of	ADP
faba-281	18	5	ifrs	ifrs	PROPN
faba-281	18	6	in	in	ADP
faba-281	18	7	2012	2012	NUM
faba-281	18	8	marked	mark	VERB
faba-281	18	9	a	a	DET
faba-281	18	10	turning	turning	NOUN
faba-281	18	11	point	point	NOUN
faba-281	18	12	in	in	ADP
faba-281	18	13	its	its	PRON
faba-281	18	14	reporting	reporting	NOUN
faba-281	18	15	environment	environment	NOUN
faba-281	18	16	.	.	PUNCT
faba-281	19	1	the	the	DET
faba-281	19	2	financial	financial	ADJ
faba-281	19	3	reporting	reporting	NOUN
faba-281	19	4	council	council	PROPN
faba-281	19	5	of	of	ADP
faba-281	19	6	nigeria	nigeria	PROPN
faba-281	19	7	(	(	PUNCT
faba-281	19	8	frcn	frcn	PROPN
faba-281	19	9	)	)	PUNCT
faba-281	19	10	expected	expect	VERB
faba-281	19	11	ifrs	ifrs	NOUN
faba-281	19	12	to	to	PART
faba-281	19	13	enhance	enhance	VERB
faba-281	19	14	comparability	comparability	NOUN
faba-281	19	15	,	,	PUNCT
faba-281	19	16	transparency	transparency	NOUN
faba-281	19	17	,	,	PUNCT
faba-281	19	18	and	and	CCONJ
faba-281	19	19	investor	investor	NOUN
faba-281	19	20	confidence	confidence	NOUN
faba-281	19	21	,	,	PUNCT
faba-281	19	22	thereby	thereby	ADV
faba-281	19	23	attracting	attract	VERB
faba-281	19	24	foreign	foreign	ADJ
faba-281	19	25	capital	capital	NOUN
faba-281	19	26	.	.	PUNCT
faba-281	20	1	within	within	ADP
faba-281	20	2	this	this	DET
faba-281	20	3	framework	framework	NOUN
faba-281	20	4	,	,	PUNCT
faba-281	20	5	the	the	DET
faba-281	20	6	consumer	consumer	NOUN
faba-281	20	7	goods	good	NOUN
faba-281	20	8	sector	sector	NOUN
faba-281	20	9	is	be	AUX
faba-281	20	10	highly	highly	ADV
faba-281	20	11	relevant	relevant	ADJ
faba-281	20	12	.	.	PUNCT
faba-281	21	1	firms	firm	NOUN
faba-281	21	2	such	such	ADJ
faba-281	21	3	as	as	ADP
faba-281	21	4	nestlé	nestlé	PROPN
faba-281	21	5	nigeria	nigeria	PROPN
faba-281	21	6	plc	plc	PROPN
faba-281	21	7	,	,	PUNCT
faba-281	21	8	dangote	dangote	NOUN
faba-281	21	9	sugar	sugar	PROPN
faba-281	21	10	refinery	refinery	PROPN
faba-281	21	11	plc	plc	PROPN
faba-281	21	12	,	,	PUNCT
faba-281	21	13	flour	flour	NOUN
faba-281	21	14	mills	mill	NOUN
faba-281	21	15	of	of	ADP
faba-281	21	16	nigeria	nigeria	PROPN
faba-281	21	17	plc	plc	PROPN
faba-281	21	18	,	,	PUNCT
faba-281	21	19	and	and	CCONJ
faba-281	21	20	unilever	unilever	PROPN
faba-281	21	21	nigeria	nigeria	PROPN
faba-281	21	22	plc	plc	PROPN
faba-281	21	23	are	be	AUX
faba-281	21	24	among	among	ADP
faba-281	21	25	the	the	DET
faba-281	21	26	largest	large	ADJ
faba-281	21	27	non	non	ADJ
faba-281	21	28	-	-	ADJ
faba-281	21	29	oil	oil	ADJ
faba-281	21	30	contributors	contributor	NOUN
faba-281	21	31	to	to	ADP
faba-281	21	32	gdp	gdp	NOUN
faba-281	21	33	and	and	CCONJ
faba-281	21	34	some	some	PRON
faba-281	21	35	of	of	ADP
faba-281	21	36	the	the	DET
faba-281	21	37	most	most	ADV
faba-281	21	38	widely	widely	ADV
faba-281	21	39	traded	trade	VERB
faba-281	21	40	equities	equity	NOUN
faba-281	21	41	on	on	ADP
faba-281	21	42	the	the	DET
faba-281	21	43	nigerian	nigerian	ADJ
faba-281	21	44	exchange	exchange	NOUN
faba-281	21	45	group	group	NOUN
faba-281	21	46	(	(	PUNCT
faba-281	21	47	ngx	ngx	PROPN
faba-281	21	48	)	)	PUNCT
faba-281	21	49	.	.	PUNCT
faba-281	22	1	these	these	DET
faba-281	22	2	companies	company	NOUN
faba-281	22	3	,	,	PUNCT
faba-281	22	4	therefore	therefore	ADV
faba-281	22	5	,	,	PUNCT
faba-281	22	6	provide	provide	VERB
faba-281	22	7	a	a	DET
faba-281	22	8	useful	useful	ADJ
faba-281	22	9	context	context	NOUN
faba-281	22	10	for	for	ADP
faba-281	22	11	assessing	assess	VERB
faba-281	22	12	whether	whether	SCONJ
faba-281	22	13	fva	fva	VERB
faba-281	22	14	enhances	enhance	VERB
faba-281	22	15	the	the	DET
faba-281	22	16	value	value	NOUN
faba-281	22	17	relevance	relevance	NOUN
faba-281	22	18	of	of	ADP
faba-281	22	19	financial	financial	ADJ
faba-281	22	20	reports	report	NOUN
faba-281	22	21	in	in	ADP
faba-281	22	22	nigeria	nigeria	PROPN
faba-281	22	23	.	.	PUNCT
faba-281	23	1	despite	despite	SCONJ
faba-281	23	2	global	global	ADJ
faba-281	23	3	enthusiasm	enthusiasm	NOUN
faba-281	23	4	,	,	PUNCT
faba-281	23	5	fva	fva	VERB
faba-281	23	6	has	have	AUX
faba-281	23	7	faced	face	VERB
faba-281	23	8	criticism	criticism	NOUN
faba-281	23	9	,	,	PUNCT
faba-281	23	10	particularly	particularly	ADV
faba-281	23	11	regarding	regard	VERB
faba-281	23	12	levels	level	NOUN
faba-281	23	13	2	2	NUM
faba-281	23	14	and	and	CCONJ
faba-281	23	15	3	3	NUM
faba-281	23	16	of	of	ADP
faba-281	23	17	the	the	DET
faba-281	23	18	fair	fair	ADJ
faba-281	23	19	value	value	NOUN
faba-281	23	20	hierarchy	hierarchy	NOUN
faba-281	23	21	.	.	PUNCT
faba-281	24	1	while	while	SCONJ
faba-281	24	2	level	level	NOUN
faba-281	24	3	1	1	NUM
faba-281	24	4	relies	rely	VERB
faba-281	24	5	on	on	ADP
faba-281	24	6	quoted	quote	VERB
faba-281	24	7	prices	price	NOUN
faba-281	24	8	in	in	ADP
faba-281	24	9	active	active	ADJ
faba-281	24	10	markets	market	NOUN
faba-281	24	11	,	,	PUNCT
faba-281	24	12	levels	level	NOUN
faba-281	24	13	2	2	NUM
faba-281	24	14	and	and	CCONJ
faba-281	24	15	3	3	NUM
faba-281	24	16	involve	involve	VERB
faba-281	24	17	indirect	indirect	ADJ
faba-281	24	18	or	or	CCONJ
faba-281	24	19	unobservable	unobservable	ADJ
faba-281	24	20	inputs	input	NOUN
faba-281	24	21	,	,	PUNCT
faba-281	24	22	often	often	ADV
faba-281	24	23	requiring	require	VERB
faba-281	24	24	judgment	judgment	NOUN
faba-281	24	25	and	and	CCONJ
faba-281	24	26	assumptions	assumption	NOUN
faba-281	24	27	.	.	PUNCT
faba-281	25	1	in	in	ADP
faba-281	25	2	nigeria	nigeria	PROPN
faba-281	25	3	,	,	PUNCT
faba-281	25	4	where	where	SCONJ
faba-281	25	5	markets	market	NOUN
faba-281	25	6	are	be	AUX
faba-281	25	7	shallow	shallow	ADJ
faba-281	25	8	and	and	CCONJ
faba-281	25	9	illiquid	illiquid	NOUN
faba-281	25	10	,	,	PUNCT
faba-281	25	11	these	these	DET
faba-281	25	12	inputs	input	NOUN
faba-281	25	13	expose	expose	VERB
faba-281	25	14	valuations	valuation	NOUN
faba-281	25	15	to	to	ADP
faba-281	25	16	subjectivity	subjectivity	NOUN
faba-281	25	17	and	and	CCONJ
faba-281	25	18	possible	possible	ADJ
faba-281	25	19	manipulation	manipulation	NOUN
faba-281	25	20	.	.	PUNCT
faba-281	26	1	the	the	DET
faba-281	26	2	2008	2008	NUM
faba-281	26	3	global	global	ADJ
faba-281	26	4	financial	financial	ADJ
faba-281	26	5	crisis	crisis	NOUN
faba-281	26	6	reinforced	reinforce	VERB
faba-281	26	7	concerns	concern	NOUN
faba-281	26	8	that	that	PRON
faba-281	26	9	reliance	reliance	NOUN
faba-281	26	10	on	on	ADP
faba-281	26	11	unobservable	unobservable	ADJ
faba-281	26	12	inputs	input	NOUN
faba-281	26	13	undermines	undermine	VERB
faba-281	26	14	reliability	reliability	NOUN
faba-281	26	15	.	.	PUNCT
faba-281	27	1	in	in	ADP
faba-281	27	2	response	response	NOUN
faba-281	27	3	,	,	PUNCT
faba-281	27	4	the	the	DET
faba-281	27	5	iasb	iasb	NOUN
faba-281	27	6	and	and	CCONJ
faba-281	27	7	fasb	fasb	NOUN
faba-281	27	8	issued	issue	VERB
faba-281	27	9	stricter	strict	ADJ
faba-281	27	10	disclosure	disclosure	NOUN
faba-281	27	11	rules	rule	NOUN
faba-281	27	12	and	and	CCONJ
faba-281	27	13	required	required	ADJ
faba-281	27	14	firms	firm	NOUN
faba-281	27	15	to	to	PART
faba-281	27	16	explain	explain	VERB
faba-281	27	17	valuation	valuation	NOUN
faba-281	27	18	techniques	technique	NOUN
faba-281	27	19	and	and	CCONJ
faba-281	27	20	assumptions	assumption	NOUN
faba-281	27	21	.	.	PUNCT
faba-281	28	1	nevertheless	nevertheless	ADV
faba-281	28	2	,	,	PUNCT
faba-281	28	3	evidence	evidence	NOUN
faba-281	28	4	on	on	ADP
faba-281	28	5	the	the	DET
faba-281	28	6	usefulness	usefulness	NOUN
faba-281	28	7	of	of	ADP
faba-281	28	8	fv	fv	PROPN
faba-281	28	9	disclosures	disclosure	NOUN
faba-281	28	10	remains	remain	VERB
faba-281	28	11	inconclusive	inconclusive	ADJ
faba-281	28	12	,	,	PUNCT
faba-281	28	13	especially	especially	ADV
faba-281	28	14	in	in	ADP
faba-281	28	15	emerging	emerge	VERB
faba-281	28	16	markets	market	NOUN
faba-281	28	17	(	(	PUNCT
faba-281	28	18	mechelli	mechelli	NOUN
faba-281	28	19	and	and	CCONJ
faba-281	28	20	cimini	cimini	NOUN
faba-281	28	21	2020	2020	NUM
faba-281	28	22	;	;	PUNCT
faba-281	28	23	nicholls	nicholls	PROPN
faba-281	28	24	2020	2020	NUM
faba-281	28	25	;	;	PUNCT
faba-281	28	26	eshiett	eshiett	NOUN
faba-281	28	27	et	et	PROPN
faba-281	28	28	al	al	PROPN
faba-281	28	29	.	.	PROPN
faba-281	28	30	2023	2023	NUM
faba-281	28	31	)	)	PUNCT
faba-281	28	32	.	.	PUNCT
faba-281	29	1	nigerian	nigerian	ADJ
faba-281	29	2	investors	investor	NOUN
faba-281	29	3	,	,	PUNCT
faba-281	29	4	in	in	ADP
faba-281	29	5	particular	particular	ADJ
faba-281	29	6	,	,	PUNCT
faba-281	29	7	remain	remain	VERB
faba-281	29	8	skeptical	skeptical	ADJ
faba-281	29	9	of	of	ADP
faba-281	29	10	fv	fv	PROPN
faba-281	29	11	disclosures	disclosure	NOUN
faba-281	29	12	due	due	ADJ
faba-281	29	13	to	to	ADP
faba-281	29	14	weak	weak	ADJ
faba-281	29	15	governance	governance	NOUN
faba-281	29	16	and	and	CCONJ
faba-281	29	17	enforcement	enforcement	NOUN
faba-281	29	18	.	.	PUNCT
faba-281	30	1	persistent	persistent	ADJ
faba-281	30	2	issues	issue	NOUN
faba-281	30	3	such	such	ADJ
faba-281	30	4	as	as	ADP
faba-281	30	5	insider	insider	NOUN
faba-281	30	6	trading	trading	NOUN
faba-281	30	7	,	,	PUNCT
faba-281	30	8	poor	poor	ADJ
faba-281	30	9	monitoring	monitoring	NOUN
faba-281	30	10	,	,	PUNCT
faba-281	30	11	and	and	CCONJ
faba-281	30	12	managerial	managerial	ADJ
faba-281	30	13	opportunism	opportunism	NOUN
faba-281	30	14	have	have	AUX
faba-281	30	15	reduced	reduce	VERB
faba-281	30	16	confidence	confidence	NOUN
faba-281	30	17	in	in	ADP
faba-281	30	18	reported	report	VERB
faba-281	30	19	figures	figure	NOUN
faba-281	30	20	.	.	PUNCT
faba-281	31	1	unlike	unlike	ADP
faba-281	31	2	developed	develop	VERB
faba-281	31	3	markets	market	NOUN
faba-281	31	4	with	with	ADP
faba-281	31	5	deep	deep	ADJ
faba-281	31	6	liquidity	liquidity	NOUN
faba-281	31	7	and	and	CCONJ
faba-281	31	8	robust	robust	ADJ
faba-281	31	9	enforcement	enforcement	NOUN
faba-281	31	10	,	,	PUNCT
faba-281	31	11	nigeria	nigeria	PROPN
faba-281	31	12	’s	’s	PART
faba-281	31	13	institutional	institutional	ADJ
faba-281	31	14	environment	environment	NOUN
faba-281	31	15	limits	limit	VERB
faba-281	31	16	the	the	DET
faba-281	31	17	role	role	NOUN
faba-281	31	18	of	of	ADP
faba-281	31	19	fva	fva	VERB
faba-281	31	20	in	in	ADP
faba-281	31	21	share	share	NOUN
faba-281	31	22	pricing	pricing	NOUN
faba-281	31	23	.	.	PUNCT
faba-281	32	1	investors	investor	NOUN
faba-281	32	2	continue	continue	VERB
faba-281	32	3	to	to	PART
faba-281	32	4	rely	rely	VERB
faba-281	32	5	more	more	ADV
faba-281	32	6	on	on	ADP
faba-281	32	7	book	book	NOUN
faba-281	32	8	value	value	NOUN
faba-281	32	9	and	and	CCONJ
faba-281	32	10	earnings	earning	NOUN
faba-281	32	11	per	per	ADP
faba-281	32	12	share	share	NOUN
faba-281	32	13	,	,	PUNCT
faba-281	32	14	while	while	SCONJ
faba-281	32	15	the	the	DET
faba-281	32	16	incremental	incremental	ADJ
faba-281	32	17	contribution	contribution	NOUN
faba-281	32	18	of	of	ADP
faba-281	32	19	fva	fva	NOUN
faba-281	32	20	is	be	AUX
faba-281	32	21	uncertain	uncertain	ADJ
faba-281	32	22	(	(	PUNCT
faba-281	32	23	abubakar	abubakar	PROPN
faba-281	32	24	2018	2018	NUM
faba-281	32	25	;	;	PUNCT
faba-281	32	26	eshiett	eshiett	NOUN
faba-281	32	27	et	et	PROPN
faba-281	32	28	al	al	PROPN
faba-281	32	29	.	.	PROPN
faba-281	32	30	2023	2023	NUM
faba-281	32	31	)	)	PUNCT
faba-281	32	32	.	.	PUNCT
faba-281	33	1	theoretically	theoretically	ADV
faba-281	33	2	,	,	PUNCT
faba-281	33	3	strong	strong	ADJ
faba-281	33	4	corporate	corporate	ADJ
faba-281	33	5	governance	governance	NOUN
faba-281	33	6	should	should	AUX
faba-281	33	7	mitigate	mitigate	VERB
faba-281	33	8	these	these	DET
faba-281	33	9	weaknesses	weakness	NOUN
faba-281	33	10	.	.	PUNCT
faba-281	34	1	agency	agency	NOUN
faba-281	34	2	theory	theory	NOUN
faba-281	34	3	suggests	suggest	VERB
faba-281	34	4	that	that	SCONJ
faba-281	34	5	managers	manager	NOUN
faba-281	34	6	may	may	AUX
faba-281	34	7	use	use	VERB
faba-281	34	8	discretion	discretion	NOUN
faba-281	34	9	in	in	ADP
faba-281	34	10	accounting	account	VERB
faba-281	34	11	to	to	PART
faba-281	34	12	pursue	pursue	VERB
faba-281	34	13	personal	personal	ADJ
faba-281	34	14	interests	interest	NOUN
faba-281	34	15	,	,	PUNCT
faba-281	34	16	but	but	CCONJ
faba-281	34	17	effective	effective	ADJ
faba-281	34	18	monitoring	monitoring	NOUN
faba-281	34	19	—	—	PUNCT
faba-281	34	20	particularly	particularly	ADV
faba-281	34	21	by	by	ADP
faba-281	34	22	audit	audit	NOUN
faba-281	34	23	committees	committee	NOUN
faba-281	34	24	—	—	PUNCT
faba-281	34	25	aligns	align	VERB
faba-281	34	26	managerial	managerial	ADJ
faba-281	34	27	reporting	reporting	NOUN
faba-281	34	28	with	with	ADP
faba-281	34	29	shareholder	shareholder	NOUN
faba-281	34	30	needs	need	NOUN
faba-281	34	31	.	.	PUNCT
faba-281	35	1	audit	audit	NOUN
faba-281	35	2	committees	committee	NOUN
faba-281	35	3	oversee	oversee	VERB
faba-281	35	4	financial	financial	ADJ
faba-281	35	5	reporting	reporting	NOUN
faba-281	35	6	,	,	PUNCT
faba-281	35	7	liaise	liaise	NOUN
faba-281	35	8	with	with	ADP
faba-281	35	9	external	external	ADJ
faba-281	35	10	auditors	auditor	NOUN
faba-281	35	11	,	,	PUNCT
faba-281	35	12	and	and	CCONJ
faba-281	35	13	enforce	enforce	VERB
faba-281	35	14	compliance	compliance	NOUN
faba-281	35	15	with	with	ADP
faba-281	35	16	standards	standard	NOUN
faba-281	35	17	.	.	PUNCT
faba-281	36	1	attributes	attribute	NOUN
faba-281	36	2	such	such	ADJ
faba-281	36	3	as	as	ADP
faba-281	36	4	independence	independence	NOUN
faba-281	36	5	,	,	PUNCT
faba-281	36	6	expertise	expertise	NOUN
faba-281	36	7	,	,	PUNCT
faba-281	36	8	gender	gender	NOUN
faba-281	36	9	diversity	diversity	NOUN
faba-281	36	10	,	,	PUNCT
faba-281	36	11	and	and	CCONJ
faba-281	36	12	diligence	diligence	NOUN
faba-281	36	13	enhance	enhance	VERB
faba-281	36	14	their	their	PRON
faba-281	36	15	effectiveness	effectiveness	NOUN
faba-281	36	16	(	(	PUNCT
faba-281	36	17	velte	velte	NOUN
faba-281	36	18	2017	2017	NUM
faba-281	36	19	;	;	PUNCT
faba-281	36	20	siekkinen	siekkinen	PROPN
faba-281	36	21	2016	2016	NUM
faba-281	36	22	)	)	PUNCT
faba-281	36	23	.	.	PUNCT
faba-281	37	1	where	where	SCONJ
faba-281	37	2	audit	audit	NOUN
faba-281	37	3	committees	committee	NOUN
faba-281	37	4	are	be	AUX
faba-281	37	5	robust	robust	ADJ
faba-281	37	6	,	,	PUNCT
faba-281	37	7	fva	fva	ADJ
faba-281	37	8	disclosures	disclosure	NOUN
faba-281	37	9	should	should	AUX
faba-281	37	10	carry	carry	VERB
faba-281	37	11	more	more	ADJ
faba-281	37	12	credibility	credibility	NOUN
faba-281	37	13	and	and	CCONJ
faba-281	37	14	be	be	AUX
faba-281	37	15	more	more	ADV
faba-281	37	16	strongly	strongly	ADV
faba-281	37	17	priced	price	VERB
faba-281	37	18	by	by	ADP
faba-281	37	19	investors	investor	NOUN
faba-281	37	20	.	.	PUNCT
faba-281	38	1	yet	yet	ADV
faba-281	38	2	,	,	PUNCT
faba-281	38	3	the	the	DET
faba-281	38	4	role	role	NOUN
faba-281	38	5	of	of	ADP
faba-281	38	6	audit	audit	NOUN
faba-281	38	7	committee	committee	NOUN
faba-281	38	8	attributes	attribute	VERB
faba-281	38	9	in	in	ADP
faba-281	38	10	shaping	shape	VERB
faba-281	38	11	the	the	DET
faba-281	38	12	value	value	NOUN
faba-281	38	13	relevance	relevance	NOUN
faba-281	38	14	of	of	ADP
faba-281	38	15	fva	fva	ADJ
faba-281	38	16	remains	remain	VERB
faba-281	38	17	underexplored	underexplored	ADJ
faba-281	38	18	in	in	ADP
faba-281	38	19	nigeria	nigeria	PROPN
faba-281	38	20	,	,	PUNCT
faba-281	38	21	especially	especially	ADV
faba-281	38	22	in	in	ADP
faba-281	38	23	non	non	ADJ
faba-281	38	24	-	-	ADJ
faba-281	38	25	financial	financial	ADJ
faba-281	38	26	firms	firm	NOUN
faba-281	38	27	.	.	PUNCT
faba-281	39	1	previous	previous	ADJ
faba-281	39	2	local	local	ADJ
faba-281	39	3	research	research	NOUN
faba-281	39	4	has	have	AUX
faba-281	39	5	focused	focus	VERB
faba-281	39	6	largely	largely	ADV
faba-281	39	7	on	on	ADP
faba-281	39	8	banks	bank	NOUN
faba-281	39	9	and	and	CCONJ
faba-281	39	10	insurance	insurance	NOUN
faba-281	39	11	firms	firm	NOUN
faba-281	39	12	(	(	PUNCT
faba-281	39	13	usman	usman	PROPN
faba-281	39	14	et	et	PROPN
faba-281	39	15	al	al	PROPN
faba-281	39	16	.	.	PROPN
faba-281	39	17	2017	2017	NUM
faba-281	39	18	;	;	PUNCT
faba-281	39	19	abubakar	abubakar	PROPN
faba-281	39	20	2018	2018	NUM
faba-281	39	21	)	)	PUNCT
faba-281	39	22	.	.	PUNCT
faba-281	40	1	consumer	consumer	NOUN
faba-281	40	2	goods	good	NOUN
faba-281	40	3	companies	company	NOUN
faba-281	40	4	,	,	PUNCT
faba-281	40	5	however	however	ADV
faba-281	40	6	,	,	PUNCT
faba-281	40	7	are	be	AUX
faba-281	40	8	highly	highly	ADV
faba-281	40	9	visible	visible	ADJ
faba-281	40	10	,	,	PUNCT
faba-281	40	11	widely	widely	ADV
faba-281	40	12	held	hold	VERB
faba-281	40	13	,	,	PUNCT
faba-281	40	14	and	and	CCONJ
faba-281	40	15	economically	economically	ADV
faba-281	40	16	significant	significant	ADJ
faba-281	40	17	.	.	PUNCT
faba-281	41	1	whether	whether	SCONJ
faba-281	41	2	their	their	PRON
faba-281	41	3	audit	audit	NOUN
faba-281	41	4	committees	committee	NOUN
faba-281	41	5	strengthen	strengthen	VERB
faba-281	41	6	or	or	CCONJ
faba-281	41	7	fail	fail	VERB
faba-281	41	8	to	to	PART
faba-281	41	9	strengthen	strengthen	VERB
faba-281	41	10	investor	investor	NOUN
faba-281	41	11	confidence	confidence	NOUN
faba-281	41	12	in	in	ADP
faba-281	41	13	fva	fva	NOUN
faba-281	41	14	represents	represent	VERB
faba-281	41	15	an	an	DET
faba-281	41	16	important	important	ADJ
faba-281	41	17	empirical	empirical	ADJ
faba-281	41	18	question	question	NOUN
faba-281	41	19	.	.	PUNCT
faba-281	42	1	globally	globally	ADV
faba-281	42	2	,	,	PUNCT
faba-281	42	3	findings	finding	NOUN
faba-281	42	4	are	be	AUX
faba-281	42	5	mixed	mixed	ADJ
faba-281	42	6	.	.	PUNCT
faba-281	43	1	song	song	PROPN
faba-281	43	2	et	et	PROPN
faba-281	43	3	al	al	PROPN
faba-281	43	4	.	.	PROPN
faba-281	44	1	(	(	PUNCT
faba-281	44	2	2010	2010	NUM
faba-281	44	3	)	)	PUNCT
faba-281	44	4	showed	show	VERB
faba-281	44	5	that	that	SCONJ
faba-281	44	6	in	in	ADP
faba-281	44	7	u.s	u.s	PROPN
faba-281	44	8	.	.	PROPN
faba-281	44	9	banks	bank	NOUN
faba-281	44	10	,	,	PUNCT
faba-281	44	11	strong	strong	ADJ
faba-281	44	12	governance	governance	NOUN
faba-281	44	13	increased	increase	VERB
faba-281	44	14	the	the	DET
faba-281	44	15	credibility	credibility	NOUN
faba-281	44	16	of	of	ADP
faba-281	44	17	level	level	NOUN
faba-281	44	18	3	3	NUM
faba-281	44	19	valuations	valuation	NOUN
faba-281	44	20	.	.	PUNCT
faba-281	45	1	nicholls	nicholl	NOUN
faba-281	45	2	(	(	PUNCT
faba-281	45	3	2020	2020	NUM
faba-281	45	4	)	)	PUNCT
faba-281	45	5	reported	report	VERB
faba-281	45	6	similar	similar	ADJ
faba-281	45	7	results	result	NOUN
faba-281	45	8	in	in	ADP
faba-281	45	9	european	european	ADJ
faba-281	45	10	and	and	CCONJ
faba-281	45	11	canadian	canadian	ADJ
faba-281	45	12	firms	firm	NOUN
faba-281	45	13	,	,	PUNCT
faba-281	45	14	confirming	confirm	VERB
faba-281	45	15	that	that	SCONJ
faba-281	45	16	audit	audit	NOUN
faba-281	45	17	committees	committee	NOUN
faba-281	45	18	and	and	CCONJ
faba-281	45	19	board	board	NOUN
faba-281	45	20	structures	structure	NOUN
faba-281	45	21	influence	influence	VERB
faba-281	45	22	whether	whether	SCONJ
faba-281	45	23	investors	investor	NOUN
faba-281	45	24	trust	trust	VERB
faba-281	45	25	fv	fv	PROPN
faba-281	45	26	disclosures	disclosure	NOUN
faba-281	45	27	.	.	PUNCT
faba-281	46	1	in	in	ADP
faba-281	46	2	contrast	contrast	NOUN
faba-281	46	3	,	,	PUNCT
faba-281	46	4	mechelli	mechelli	NOUN
faba-281	46	5	and	and	CCONJ
faba-281	46	6	cimini	cimini	PROPN
faba-281	46	7	(	(	PUNCT
faba-281	46	8	2020	2020	NUM
faba-281	46	9	)	)	PUNCT
faba-281	46	10	observed	observe	VERB
faba-281	46	11	that	that	SCONJ
faba-281	46	12	the	the	DET
faba-281	46	13	incremental	incremental	ADJ
faba-281	46	14	value	value	NOUN
faba-281	46	15	relevance	relevance	NOUN
faba-281	46	16	of	of	ADP
faba-281	46	17	ifrs	ifrs	PROPN
faba-281	46	18	9	9	NUM
faba-281	46	19	compared	compare	VERB
faba-281	46	20	to	to	ADP
faba-281	46	21	ias	ias	PROPN
faba-281	46	22	39	39	NUM
faba-281	46	23	was	be	AUX
faba-281	46	24	conditional	conditional	ADJ
faba-281	46	25	on	on	ADP
faba-281	46	26	governance	governance	NOUN
faba-281	46	27	quality	quality	NOUN
faba-281	46	28	,	,	PUNCT
faba-281	46	29	implying	imply	VERB
faba-281	46	30	that	that	SCONJ
faba-281	46	31	in	in	ADP
faba-281	46	32	weak	weak	ADJ
faba-281	46	33	institutions	institution	NOUN
faba-281	46	34	,	,	PUNCT
faba-281	46	35	investors	investor	NOUN
faba-281	46	36	may	may	AUX
faba-281	46	37	discount	discount	VERB
faba-281	46	38	fv	fv	PROPN
faba-281	46	39	estimates	estimate	NOUN
faba-281	46	40	.	.	PUNCT
faba-281	47	1	evidence	evidence	NOUN
faba-281	47	2	from	from	ADP
faba-281	47	3	emerging	emerge	VERB
faba-281	47	4	economies	economy	NOUN
faba-281	47	5	is	be	AUX
faba-281	47	6	equally	equally	ADV
faba-281	47	7	diverse	diverse	ADJ
faba-281	47	8	:	:	PUNCT
faba-281	47	9	ahmad	ahmad	NOUN
faba-281	47	10	and	and	CCONJ
faba-281	47	11	aladwan	aladwan	NOUN
faba-281	47	12	(	(	PUNCT
faba-281	47	13	2015	2015	NUM
faba-281	47	14	)	)	PUNCT
faba-281	47	15	found	find	VERB
faba-281	47	16	that	that	SCONJ
faba-281	47	17	fv	fv	PROPN
faba-281	47	18	improved	improve	VERB
faba-281	47	19	financial	financial	ADJ
faba-281	47	20	performance	performance	NOUN
faba-281	47	21	in	in	ADP
faba-281	47	22	jordanian	jordanian	ADJ
faba-281	47	23	real	real	ADJ
faba-281	47	24	estate	estate	NOUN
faba-281	47	25	firms	firm	NOUN
faba-281	47	26	,	,	PUNCT
faba-281	47	27	while	while	SCONJ
faba-281	47	28	mohammed	mohammed	PROPN
faba-281	47	29	(	(	PUNCT
faba-281	47	30	2020	2020	NUM
faba-281	47	31	)	)	PUNCT
faba-281	47	32	reported	report	VERB
faba-281	47	33	that	that	DET
faba-281	47	34	level	level	NOUN
faba-281	47	35	2	2	NUM
faba-281	47	36	assets	asset	NOUN
faba-281	47	37	had	have	VERB
faba-281	47	38	a	a	DET
faba-281	47	39	negative	negative	ADJ
faba-281	47	40	association	association	NOUN
faba-281	47	41	with	with	ADP
faba-281	47	42	stock	stock	NOUN
faba-281	47	43	prices	price	NOUN
faba-281	47	44	in	in	ADP
faba-281	47	45	jordan	jordan	PROPN
faba-281	47	46	,	,	PUNCT
faba-281	47	47	highlighting	highlight	VERB
faba-281	47	48	distrust	distrust	NOUN
faba-281	47	49	of	of	ADP
faba-281	47	50	less	less	ADV
faba-281	47	51	observable	observable	ADJ
faba-281	47	52	inputs	input	NOUN
faba-281	47	53	.	.	PUNCT
faba-281	48	1	the	the	DET
faba-281	48	2	nigerian	nigerian	ADJ
faba-281	48	3	experience	experience	NOUN
faba-281	48	4	reflects	reflect	VERB
faba-281	48	5	this	this	DET
faba-281	48	6	complexity	complexity	NOUN
faba-281	48	7	.	.	PUNCT
faba-281	49	1	abubakar	abubakar	PROPN
faba-281	49	2	(	(	PUNCT
faba-281	49	3	2018	2018	NUM
faba-281	49	4	)	)	PUNCT
faba-281	49	5	showed	show	VERB
faba-281	49	6	that	that	SCONJ
faba-281	49	7	while	while	SCONJ
faba-281	49	8	fva	fva	VERB
faba-281	49	9	increased	increase	VERB
faba-281	49	10	the	the	DET
faba-281	49	11	relevance	relevance	NOUN
faba-281	49	12	of	of	ADP
faba-281	49	13	accounting	accounting	NOUN
faba-281	49	14	information	information	NOUN
faba-281	49	15	relative	relative	ADJ
faba-281	49	16	to	to	ADP
faba-281	49	17	historical	historical	ADJ
faba-281	49	18	cost	cost	NOUN
faba-281	49	19	,	,	PUNCT
faba-281	49	20	it	it	PRON
faba-281	49	21	also	also	ADV
faba-281	49	22	created	create	VERB
faba-281	49	23	earnings	earning	NOUN
faba-281	49	24	volatility	volatility	NOUN
faba-281	49	25	in	in	ADP
faba-281	49	26	banks	bank	NOUN
faba-281	49	27	and	and	CCONJ
faba-281	49	28	insurers	insurer	NOUN
faba-281	49	29	.	.	PUNCT
faba-281	50	1	eshiett	eshiett	NOUN
faba-281	50	2	et	et	PROPN
faba-281	50	3	al	al	PROPN
faba-281	50	4	.	.	PROPN
faba-281	51	1	(	(	PUNCT
faba-281	51	2	2023	2023	NUM
faba-281	51	3	)	)	PUNCT
faba-281	51	4	found	find	VERB
faba-281	51	5	that	that	SCONJ
faba-281	51	6	fva	fva	VERB
faba-281	51	7	positively	positively	ADV
faba-281	51	8	affected	affect	VERB
faba-281	51	9	earnings	earning	NOUN
faba-281	51	10	per	per	ADP
faba-281	51	11	share	share	NOUN
faba-281	51	12	but	but	CCONJ
faba-281	51	13	had	have	VERB
faba-281	51	14	mixed	mixed	ADJ
faba-281	51	15	effects	effect	NOUN
faba-281	51	16	on	on	ADP
faba-281	51	17	market	market	NOUN
faba-281	51	18	capitalization	capitalization	NOUN
faba-281	51	19	,	,	PUNCT
faba-281	51	20	again	again	ADV
faba-281	51	21	suggesting	suggest	VERB
faba-281	51	22	ambivalence	ambivalence	NOUN
faba-281	51	23	among	among	ADP
faba-281	51	24	investors	investor	NOUN
faba-281	51	25	.	.	PUNCT
faba-281	52	1	whether	whether	SCONJ
faba-281	52	2	such	such	ADJ
faba-281	52	3	patterns	pattern	NOUN
faba-281	52	4	extend	extend	VERB
faba-281	52	5	to	to	ADP
faba-281	52	6	consumer	consumer	NOUN
faba-281	52	7	goods	good	NOUN
faba-281	52	8	firms	firm	NOUN
faba-281	52	9	,	,	PUNCT
faba-281	52	10	with	with	ADP
faba-281	52	11	different	different	ADJ
faba-281	52	12	asset	asset	NOUN
faba-281	52	13	and	and	CCONJ
faba-281	52	14	liability	liability	NOUN
faba-281	52	15	structures	structure	NOUN
faba-281	52	16	,	,	PUNCT
faba-281	52	17	is	be	AUX
faba-281	52	18	uncertain	uncertain	ADJ
faba-281	52	19	and	and	CCONJ
faba-281	52	20	under	under	ADV
faba-281	52	21	-	-	PUNCT
faba-281	52	22	researched	research	VERB
faba-281	52	23	.	.	PUNCT
faba-281	53	1	global	global	ADJ
faba-281	53	2	economic	economic	ADJ
faba-281	53	3	disruptions	disruption	NOUN
faba-281	53	4	have	have	AUX
faba-281	53	5	further	far	ADV
faba-281	53	6	sharpened	sharpen	VERB
faba-281	53	7	this	this	DET
faba-281	53	8	debate	debate	NOUN
faba-281	53	9	.	.	PUNCT
faba-281	54	1	the	the	DET
faba-281	54	2	covid-19	covid-19	PROPN
faba-281	54	3	pandemic	pandemic	ADJ
faba-281	54	4	and	and	CCONJ
faba-281	54	5	kabiru	kabiru	PROPN
faba-281	54	6	isa	isa	PROPN
faba-281	54	7	dandago	dandago	NOUN
faba-281	54	8	,	,	PUNCT
faba-281	54	9	modibbo	modibbo	PROPN
faba-281	54	10	abubakar	abubakar	PROPN
faba-281	54	11	/	/	SYM
faba-281	54	12	finance	finance	NOUN
faba-281	54	13	,	,	PUNCT
faba-281	54	14	accounting	accounting	NOUN
faba-281	54	15	and	and	CCONJ
faba-281	54	16	business	business	NOUN
faba-281	54	17	analysis	analysis	NOUN
faba-281	54	18	,	,	PUNCT
faba-281	54	19	volume	volume	NOUN
faba-281	54	20	7	7	NUM
faba-281	54	21	,	,	PUNCT
faba-281	54	22	issue	issue	NOUN
faba-281	54	23	2	2	NUM
faba-281	54	24	,	,	PUNCT
faba-281	54	25	2025	2025	NUM
faba-281	54	26	237	237	NUM
faba-281	54	27	subsequent	subsequent	ADJ
faba-281	54	28	inflationary	inflationary	ADJ
faba-281	54	29	pressures	pressure	NOUN
faba-281	54	30	have	have	AUX
faba-281	54	31	stressed	stress	VERB
faba-281	54	32	valuation	valuation	NOUN
faba-281	54	33	models	model	NOUN
faba-281	54	34	worldwide	worldwide	ADV
faba-281	54	35	.	.	PUNCT
faba-281	55	1	asset	asset	NOUN
faba-281	55	2	impairments	impairment	NOUN
faba-281	55	3	,	,	PUNCT
faba-281	55	4	foreign	foreign	ADJ
faba-281	55	5	exchange	exchange	NOUN
faba-281	55	6	instability	instability	NOUN
faba-281	55	7	,	,	PUNCT
faba-281	55	8	and	and	CCONJ
faba-281	55	9	supply	supply	NOUN
faba-281	55	10	chain	chain	NOUN
faba-281	55	11	disruptions	disruption	NOUN
faba-281	55	12	make	make	VERB
faba-281	55	13	fv	fv	PART
faba-281	55	14	estimation	estimation	NOUN
faba-281	55	15	more	more	ADV
faba-281	55	16	complex	complex	ADJ
faba-281	55	17	and	and	CCONJ
faba-281	55	18	less	less	ADV
faba-281	55	19	reliable	reliable	ADJ
faba-281	55	20	.	.	PUNCT
faba-281	56	1	recent	recent	ADJ
faba-281	56	2	studies	study	NOUN
faba-281	56	3	(	(	PUNCT
faba-281	56	4	zhang	zhang	PROPN
faba-281	56	5	and	and	CCONJ
faba-281	56	6	qu	qu	PROPN
faba-281	56	7	2022	2022	NUM
faba-281	56	8	)	)	PUNCT
faba-281	56	9	indicate	indicate	VERB
faba-281	56	10	that	that	SCONJ
faba-281	56	11	during	during	ADP
faba-281	56	12	volatile	volatile	ADJ
faba-281	56	13	periods	period	NOUN
faba-281	56	14	,	,	PUNCT
faba-281	56	15	investors	investor	NOUN
faba-281	56	16	increasingly	increasingly	ADV
faba-281	56	17	discount	discount	VERB
faba-281	56	18	level	level	NOUN
faba-281	56	19	2	2	NUM
faba-281	56	20	and	and	CCONJ
faba-281	56	21	level	level	NOUN
faba-281	56	22	3	3	NUM
faba-281	56	23	inputs	input	NOUN
faba-281	56	24	,	,	PUNCT
faba-281	56	25	questioning	question	VERB
faba-281	56	26	whether	whether	SCONJ
faba-281	56	27	fva	fva	VERB
faba-281	56	28	continues	continue	VERB
faba-281	56	29	to	to	PART
faba-281	56	30	deliver	deliver	VERB
faba-281	56	31	relevance	relevance	NOUN
faba-281	56	32	in	in	ADP
faba-281	56	33	crisis	crisis	NOUN
faba-281	56	34	conditions	condition	NOUN
faba-281	56	35	.	.	PUNCT
faba-281	57	1	in	in	ADP
faba-281	57	2	nigeria	nigeria	PROPN
faba-281	57	3	,	,	PUNCT
faba-281	57	4	consumer	consumer	NOUN
faba-281	57	5	goods	good	NOUN
faba-281	57	6	companies	company	NOUN
faba-281	57	7	faced	face	VERB
faba-281	57	8	currency	currency	NOUN
faba-281	57	9	shortages	shortage	NOUN
faba-281	57	10	,	,	PUNCT
faba-281	57	11	cost	cost	VERB
faba-281	57	12	inflation	inflation	NOUN
faba-281	57	13	,	,	PUNCT
faba-281	57	14	and	and	CCONJ
faba-281	57	15	disrupted	disrupt	VERB
faba-281	57	16	logistics	logistic	NOUN
faba-281	57	17	during	during	ADP
faba-281	57	18	the	the	DET
faba-281	57	19	pandemic	pandemic	ADJ
faba-281	57	20	,	,	PUNCT
faba-281	57	21	raising	raise	VERB
faba-281	57	22	concerns	concern	NOUN
faba-281	57	23	about	about	ADP
faba-281	57	24	the	the	DET
faba-281	57	25	credibility	credibility	NOUN
faba-281	57	26	of	of	ADP
faba-281	57	27	fv	fv	PROPN
faba-281	57	28	disclosures	disclosure	NOUN
faba-281	57	29	in	in	ADP
faba-281	57	30	such	such	ADJ
faba-281	57	31	environments	environment	NOUN
faba-281	57	32	.	.	PUNCT
faba-281	58	1	recent	recent	ADJ
faba-281	58	2	governance	governance	NOUN
faba-281	58	3	reforms	reform	NOUN
faba-281	58	4	in	in	ADP
faba-281	58	5	nigeria	nigeria	PROPN
faba-281	58	6	add	add	VERB
faba-281	58	7	another	another	DET
faba-281	58	8	dimension	dimension	NOUN
faba-281	58	9	.	.	PUNCT
faba-281	59	1	the	the	DET
faba-281	59	2	companies	company	NOUN
faba-281	59	3	and	and	CCONJ
faba-281	59	4	allied	ally	VERB
faba-281	59	5	matters	matter	NOUN
faba-281	59	6	act	act	VERB
faba-281	59	7	(	(	PUNCT
faba-281	59	8	cama	cama	NOUN
faba-281	59	9	2020	2020	NUM
faba-281	59	10	)	)	PUNCT
faba-281	59	11	and	and	CCONJ
faba-281	59	12	the	the	DET
faba-281	59	13	nigerian	nigerian	ADJ
faba-281	59	14	code	code	NOUN
faba-281	59	15	of	of	ADP
faba-281	59	16	corporate	corporate	ADJ
faba-281	59	17	governance	governance	NOUN
faba-281	59	18	(	(	PUNCT
faba-281	59	19	ncgc	ncgc	NOUN
faba-281	59	20	2018	2018	NUM
faba-281	59	21	)	)	PUNCT
faba-281	59	22	mandate	mandate	VERB
faba-281	59	23	minimum	minimum	NOUN
faba-281	59	24	standards	standard	NOUN
faba-281	59	25	for	for	ADP
faba-281	59	26	audit	audit	NOUN
faba-281	59	27	committees	committee	NOUN
faba-281	59	28	,	,	PUNCT
faba-281	59	29	including	include	VERB
faba-281	59	30	independence	independence	NOUN
faba-281	59	31	and	and	CCONJ
faba-281	59	32	size	size	NOUN
faba-281	59	33	.	.	PUNCT
faba-281	60	1	these	these	DET
faba-281	60	2	provisions	provision	NOUN
faba-281	60	3	align	align	VERB
faba-281	60	4	with	with	ADP
faba-281	60	5	international	international	ADJ
faba-281	60	6	practice	practice	NOUN
faba-281	60	7	,	,	PUNCT
faba-281	60	8	but	but	CCONJ
faba-281	60	9	their	their	PRON
faba-281	60	10	effectiveness	effectiveness	NOUN
faba-281	60	11	in	in	ADP
faba-281	60	12	enhancing	enhance	VERB
faba-281	60	13	reporting	report	VERB
faba-281	60	14	quality	quality	NOUN
faba-281	60	15	remains	remain	NOUN
faba-281	60	16	contested	contest	VERB
faba-281	60	17	.	.	PUNCT
faba-281	61	1	it	it	PRON
faba-281	61	2	is	be	AUX
faba-281	61	3	unclear	unclear	ADJ
faba-281	61	4	whether	whether	SCONJ
faba-281	61	5	institutional	institutional	ADJ
faba-281	61	6	weaknesses	weakness	NOUN
faba-281	61	7	will	will	AUX
faba-281	61	8	undermine	undermine	VERB
faba-281	61	9	their	their	PRON
faba-281	61	10	intended	intend	VERB
faba-281	61	11	role	role	NOUN
faba-281	61	12	,	,	PUNCT
faba-281	61	13	or	or	CCONJ
faba-281	61	14	whether	whether	SCONJ
faba-281	61	15	stronger	strong	ADJ
faba-281	61	16	committees	committee	NOUN
faba-281	61	17	can	can	AUX
faba-281	61	18	,	,	PUNCT
faba-281	61	19	in	in	ADP
faba-281	61	20	fact	fact	NOUN
faba-281	61	21	,	,	PUNCT
faba-281	61	22	improve	improve	VERB
faba-281	61	23	investor	investor	NOUN
faba-281	61	24	trust	trust	NOUN
faba-281	61	25	in	in	ADP
faba-281	61	26	fva	fva	ADJ
faba-281	61	27	.	.	PUNCT
faba-281	62	1	this	this	DET
faba-281	62	2	uncertainty	uncertainty	NOUN
faba-281	62	3	motivates	motivate	VERB
faba-281	62	4	the	the	DET
faba-281	62	5	current	current	ADJ
faba-281	62	6	study	study	NOUN
faba-281	62	7	.	.	PUNCT
faba-281	63	1	it	it	PRON
faba-281	63	2	investigates	investigate	VERB
faba-281	63	3	whether	whether	SCONJ
faba-281	63	4	audit	audit	NOUN
faba-281	63	5	committee	committee	NOUN
faba-281	63	6	attributes	attribute	VERB
faba-281	63	7	moderate	moderate	VERB
faba-281	63	8	the	the	DET
faba-281	63	9	relationship	relationship	NOUN
faba-281	63	10	between	between	ADP
faba-281	63	11	fva	fva	ADJ
faba-281	63	12	and	and	CCONJ
faba-281	63	13	value	value	NOUN
faba-281	63	14	relevance	relevance	NOUN
faba-281	63	15	in	in	ADP
faba-281	63	16	nigerian	nigerian	ADJ
faba-281	63	17	consumer	consumer	NOUN
faba-281	63	18	goods	good	NOUN
faba-281	63	19	firms	firm	NOUN
faba-281	63	20	.	.	PUNCT
faba-281	64	1	using	use	VERB
faba-281	64	2	the	the	DET
faba-281	64	3	ohlson	ohlson	NOUN
faba-281	64	4	(	(	PUNCT
faba-281	64	5	1995	1995	NUM
faba-281	64	6	)	)	PUNCT
faba-281	64	7	valuation	valuation	NOUN
faba-281	64	8	model	model	NOUN
faba-281	64	9	and	and	CCONJ
faba-281	64	10	structural	structural	ADJ
faba-281	64	11	equation	equation	NOUN
faba-281	64	12	modeling	modeling	NOUN
faba-281	64	13	(	(	PUNCT
faba-281	64	14	sem	sem	NOUN
faba-281	64	15	)	)	PUNCT
faba-281	64	16	,	,	PUNCT
faba-281	64	17	the	the	DET
faba-281	64	18	study	study	NOUN
faba-281	64	19	evaluates	evaluate	VERB
faba-281	64	20	interactions	interaction	NOUN
faba-281	64	21	among	among	ADP
faba-281	64	22	fva	fva	ADJ
faba-281	64	23	,	,	PUNCT
faba-281	64	24	audit	audit	NOUN
faba-281	64	25	committees	committee	NOUN
faba-281	64	26	,	,	PUNCT
faba-281	64	27	and	and	CCONJ
faba-281	64	28	market	market	NOUN
faba-281	64	29	value	value	NOUN
faba-281	64	30	.	.	PUNCT
faba-281	65	1	the	the	DET
faba-281	65	2	contribution	contribution	NOUN
faba-281	65	3	is	be	AUX
faba-281	65	4	twofold	twofold	ADV
faba-281	65	5	:	:	PUNCT
faba-281	65	6	it	it	PRON
faba-281	65	7	extends	extend	VERB
faba-281	65	8	the	the	DET
faba-281	65	9	literature	literature	NOUN
faba-281	65	10	by	by	ADP
faba-281	65	11	examining	examine	VERB
faba-281	65	12	non	non	ADJ
faba-281	65	13	-	-	ADJ
faba-281	65	14	financial	financial	ADJ
faba-281	65	15	firms	firm	NOUN
faba-281	65	16	in	in	ADP
faba-281	65	17	an	an	DET
faba-281	65	18	emerging	emerge	VERB
faba-281	65	19	economy	economy	NOUN
faba-281	65	20	,	,	PUNCT
faba-281	65	21	and	and	CCONJ
faba-281	65	22	it	it	PRON
faba-281	65	23	provides	provide	VERB
faba-281	65	24	practical	practical	ADJ
faba-281	65	25	insights	insight	NOUN
faba-281	65	26	on	on	ADP
faba-281	65	27	the	the	DET
faba-281	65	28	capacity	capacity	NOUN
faba-281	65	29	of	of	ADP
faba-281	65	30	governance	governance	NOUN
faba-281	65	31	mechanisms	mechanism	NOUN
faba-281	65	32	to	to	PART
faba-281	65	33	enhance	enhance	VERB
faba-281	65	34	the	the	DET
faba-281	65	35	credibility	credibility	NOUN
faba-281	65	36	of	of	ADP
faba-281	65	37	complex	complex	ADJ
faba-281	65	38	accounting	accounting	NOUN
faba-281	65	39	disclosures	disclosure	NOUN
faba-281	65	40	.	.	PUNCT
faba-281	66	1	in	in	ADP
faba-281	66	2	summary	summary	NOUN
faba-281	66	3	,	,	PUNCT
faba-281	66	4	while	while	SCONJ
faba-281	66	5	fva	fva	ADJ
faba-281	66	6	aims	aim	VERB
faba-281	66	7	to	to	PART
faba-281	66	8	provide	provide	VERB
faba-281	66	9	timely	timely	ADJ
faba-281	66	10	,	,	PUNCT
faba-281	66	11	market	market	NOUN
faba-281	66	12	-	-	PUNCT
faba-281	66	13	based	base	VERB
faba-281	66	14	information	information	NOUN
faba-281	66	15	,	,	PUNCT
faba-281	66	16	its	its	PRON
faba-281	66	17	relevance	relevance	NOUN
faba-281	66	18	in	in	ADP
faba-281	66	19	emerging	emerge	VERB
faba-281	66	20	markets	market	NOUN
faba-281	66	21	is	be	AUX
faba-281	66	22	compromised	compromise	VERB
faba-281	66	23	by	by	ADP
faba-281	66	24	measurement	measurement	NOUN
faba-281	66	25	subjectivity	subjectivity	NOUN
faba-281	66	26	and	and	CCONJ
faba-281	66	27	institutional	institutional	ADJ
faba-281	66	28	weaknesses	weakness	NOUN
faba-281	66	29	.	.	PUNCT
faba-281	67	1	audit	audit	NOUN
faba-281	67	2	committees	committee	NOUN
faba-281	67	3	are	be	AUX
faba-281	67	4	theoretically	theoretically	ADV
faba-281	67	5	positioned	position	VERB
faba-281	67	6	to	to	PART
faba-281	67	7	mitigate	mitigate	VERB
faba-281	67	8	these	these	DET
faba-281	67	9	problems	problem	NOUN
faba-281	67	10	,	,	PUNCT
faba-281	67	11	but	but	CCONJ
faba-281	67	12	evidence	evidence	NOUN
faba-281	67	13	from	from	ADP
faba-281	67	14	nigeria	nigeria	PROPN
faba-281	67	15	is	be	AUX
faba-281	67	16	limited	limited	ADJ
faba-281	67	17	and	and	CCONJ
faba-281	67	18	inconclusive	inconclusive	ADJ
faba-281	67	19	.	.	PUNCT
faba-281	68	1	by	by	ADP
faba-281	68	2	focusing	focus	VERB
faba-281	68	3	on	on	ADP
faba-281	68	4	consumer	consumer	NOUN
faba-281	68	5	goods	good	NOUN
faba-281	68	6	firms	firm	NOUN
faba-281	68	7	,	,	PUNCT
faba-281	68	8	this	this	DET
faba-281	68	9	study	study	NOUN
faba-281	68	10	adds	add	VERB
faba-281	68	11	to	to	ADP
faba-281	68	12	global	global	ADJ
faba-281	68	13	debates	debate	NOUN
faba-281	68	14	on	on	ADP
faba-281	68	15	whether	whether	SCONJ
faba-281	68	16	fva	fva	ADJ
faba-281	68	17	enhances	enhance	NOUN
faba-281	68	18	or	or	CCONJ
faba-281	68	19	undermines	undermine	VERB
faba-281	68	20	financial	financial	ADJ
faba-281	68	21	reporting	reporting	NOUN
faba-281	68	22	quality	quality	NOUN
faba-281	68	23	and	and	CCONJ
faba-281	68	24	whether	whether	SCONJ
faba-281	68	25	audit	audit	NOUN
faba-281	68	26	committee	committee	NOUN
faba-281	68	27	attributes	attribute	NOUN
faba-281	68	28	can	can	AUX
faba-281	68	29	strengthen	strengthen	VERB
faba-281	68	30	investor	investor	NOUN
faba-281	68	31	confidence	confidence	NOUN
faba-281	68	32	in	in	ADP
faba-281	68	33	fragile	fragile	ADJ
faba-281	68	34	governance	governance	NOUN
faba-281	68	35	environments	environment	NOUN
faba-281	68	36	.	.	PUNCT
faba-281	69	1	objectives	objective	NOUN
faba-281	69	2	of	of	ADP
faba-281	69	3	the	the	DET
faba-281	69	4	study	study	NOUN
faba-281	69	5	the	the	DET
faba-281	69	6	main	main	ADJ
faba-281	69	7	objective	objective	NOUN
faba-281	69	8	of	of	ADP
faba-281	69	9	the	the	DET
faba-281	69	10	study	study	NOUN
faba-281	69	11	is	be	AUX
faba-281	69	12	to	to	PART
faba-281	69	13	examine	examine	VERB
faba-281	69	14	the	the	DET
faba-281	69	15	effects	effect	NOUN
faba-281	69	16	of	of	ADP
faba-281	69	17	audit	audit	NOUN
faba-281	69	18	committee	committee	NOUN
faba-281	69	19	attributes	attribute	VERB
faba-281	69	20	on	on	ADP
faba-281	69	21	the	the	DET
faba-281	69	22	value	value	NOUN
faba-281	69	23	relevance	relevance	NOUN
faba-281	69	24	of	of	ADP
faba-281	69	25	fair	fair	ADJ
faba-281	69	26	value	value	NOUN
faba-281	69	27	assets	asset	NOUN
faba-281	69	28	and	and	CCONJ
faba-281	69	29	liabilities	liability	NOUN
faba-281	69	30	of	of	ADP
faba-281	69	31	listed	list	VERB
faba-281	69	32	consumer	consumer	NOUN
faba-281	69	33	goods	good	NOUN
faba-281	69	34	firms	firm	NOUN
faba-281	69	35	in	in	ADP
faba-281	69	36	nigeria	nigeria	PROPN
faba-281	69	37	.	.	PUNCT
faba-281	70	1	the	the	DET
faba-281	70	2	specific	specific	ADJ
faba-281	70	3	objectives	objective	NOUN
faba-281	70	4	of	of	ADP
faba-281	70	5	the	the	DET
faba-281	70	6	study	study	NOUN
faba-281	70	7	are	be	AUX
faba-281	70	8	:	:	PUNCT
faba-281	70	9	i.	i.	NOUN
faba-281	70	10	to	to	PART
faba-281	70	11	examine	examine	VERB
faba-281	70	12	the	the	DET
faba-281	70	13	value	value	NOUN
faba-281	70	14	relevance	relevance	NOUN
faba-281	70	15	of	of	ADP
faba-281	70	16	the	the	DET
faba-281	70	17	level	level	NOUN
faba-281	70	18	1	1	NUM
faba-281	70	19	fair	fair	ADJ
faba-281	70	20	value	value	NOUN
faba-281	70	21	assets	asset	NOUN
faba-281	70	22	and	and	CCONJ
faba-281	70	23	liabilities	liability	NOUN
faba-281	70	24	of	of	ADP
faba-281	70	25	listed	list	VERB
faba-281	70	26	consumer	consumer	NOUN
faba-281	70	27	goods	good	NOUN
faba-281	70	28	firms	firm	NOUN
faba-281	70	29	in	in	ADP
faba-281	70	30	nigeria	nigeria	PROPN
faba-281	70	31	.	.	PUNCT
faba-281	71	1	ii	ii	PROPN
faba-281	71	2	.	.	PUNCT
faba-281	72	1	to	to	PART
faba-281	72	2	assess	assess	VERB
faba-281	72	3	the	the	DET
faba-281	72	4	value	value	NOUN
faba-281	72	5	relevance	relevance	NOUN
faba-281	72	6	of	of	ADP
faba-281	72	7	the	the	DET
faba-281	72	8	level	level	NOUN
faba-281	72	9	2	2	NUM
faba-281	72	10	fair	fair	ADJ
faba-281	72	11	value	value	NOUN
faba-281	72	12	assets	asset	NOUN
faba-281	72	13	and	and	CCONJ
faba-281	72	14	liabilities	liability	NOUN
faba-281	72	15	of	of	ADP
faba-281	72	16	listed	list	VERB
faba-281	72	17	consumer	consumer	NOUN
faba-281	72	18	goods	good	NOUN
faba-281	72	19	firms	firm	NOUN
faba-281	72	20	in	in	ADP
faba-281	72	21	nigeria	nigeria	PROPN
faba-281	72	22	.	.	PUNCT
faba-281	73	1	iii	iii	X
faba-281	73	2	.	.	PUNCT
faba-281	73	3	to	to	PART
faba-281	73	4	evaluate	evaluate	VERB
faba-281	73	5	the	the	DET
faba-281	73	6	value	value	NOUN
faba-281	73	7	relevance	relevance	NOUN
faba-281	73	8	of	of	ADP
faba-281	73	9	the	the	DET
faba-281	73	10	level	level	NOUN
faba-281	73	11	3	3	NUM
faba-281	73	12	fair	fair	ADJ
faba-281	73	13	value	value	NOUN
faba-281	73	14	assets	asset	NOUN
faba-281	73	15	and	and	CCONJ
faba-281	73	16	liabilities	liability	NOUN
faba-281	73	17	of	of	ADP
faba-281	73	18	listed	list	VERB
faba-281	73	19	consumer	consumer	NOUN
faba-281	73	20	goods	good	NOUN
faba-281	73	21	firms	firm	NOUN
faba-281	73	22	in	in	ADP
faba-281	73	23	nigeria	nigeria	PROPN
faba-281	73	24	.	.	PUNCT
faba-281	74	1	iv	iv	X
faba-281	74	2	.	.	PUNCT
faba-281	74	3	to	to	PART
faba-281	74	4	compare	compare	VERB
faba-281	74	5	the	the	DET
faba-281	74	6	value	value	NOUN
faba-281	74	7	relevance	relevance	NOUN
faba-281	74	8	of	of	ADP
faba-281	74	9	level	level	NOUN
faba-281	74	10	1	1	NUM
faba-281	74	11	and	and	CCONJ
faba-281	74	12	level	level	NOUN
faba-281	74	13	2	2	NUM
faba-281	74	14	and	and	CCONJ
faba-281	74	15	3	3	NUM
faba-281	74	16	fair	fair	ADJ
faba-281	74	17	value	value	NOUN
faba-281	74	18	assets	asset	NOUN
faba-281	74	19	and	and	CCONJ
faba-281	74	20	liabilities	liability	NOUN
faba-281	74	21	of	of	ADP
faba-281	74	22	listed	list	VERB
faba-281	74	23	consumer	consumer	NOUN
faba-281	74	24	goods	good	NOUN
faba-281	74	25	firms	firm	NOUN
faba-281	74	26	in	in	ADP
faba-281	74	27	nigeria	nigeria	PROPN
faba-281	74	28	.	.	PUNCT
faba-281	75	1	v.	v.	ADP
faba-281	75	2	to	to	PART
faba-281	75	3	examine	examine	VERB
faba-281	75	4	the	the	DET
faba-281	75	5	moderating	moderate	VERB
faba-281	75	6	effect	effect	NOUN
faba-281	75	7	of	of	ADP
faba-281	75	8	audit	audit	NOUN
faba-281	75	9	committee	committee	NOUN
faba-281	75	10	attributes	attribute	VERB
faba-281	75	11	on	on	ADP
faba-281	75	12	the	the	DET
faba-281	75	13	value	value	NOUN
faba-281	75	14	relevance	relevance	NOUN
faba-281	75	15	of	of	ADP
faba-281	75	16	the	the	DET
faba-281	75	17	hierarchies	hierarchy	NOUN
faba-281	75	18	of	of	ADP
faba-281	75	19	fair	fair	ADJ
faba-281	75	20	value	value	NOUN
faba-281	75	21	assets	asset	NOUN
faba-281	75	22	and	and	CCONJ
faba-281	75	23	liabilities	liability	NOUN
faba-281	75	24	of	of	ADP
faba-281	75	25	listed	list	VERB
faba-281	75	26	consumer	consumer	NOUN
faba-281	75	27	goods	good	NOUN
faba-281	75	28	firms	firm	NOUN
faba-281	75	29	in	in	ADP
faba-281	75	30	nigeria	nigeria	PROPN
faba-281	75	31	.	.	PUNCT
faba-281	76	1	hypotheses	hypothesis	NOUN
faba-281	76	2	of	of	ADP
faba-281	76	3	the	the	DET
faba-281	76	4	study	study	NOUN
faba-281	76	5	the	the	DET
faba-281	76	6	following	follow	VERB
faba-281	76	7	hypotheses	hypothesis	NOUN
faba-281	76	8	are	be	AUX
faba-281	76	9	formulated	formulate	VERB
faba-281	76	10	in	in	ADP
faba-281	76	11	null	null	ADJ
faba-281	76	12	form	form	NOUN
faba-281	76	13	for	for	ADP
faba-281	76	14	the	the	DET
faba-281	76	15	study	study	NOUN
faba-281	76	16	;	;	PUNCT
faba-281	76	17	h01	h01	NOUN
faba-281	76	18	:	:	PUNCT
faba-281	76	19	level	level	NOUN
faba-281	76	20	1	1	NUM
faba-281	76	21	fair	fair	ADJ
faba-281	76	22	value	value	NOUN
faba-281	76	23	assets	asset	NOUN
faba-281	76	24	and	and	CCONJ
faba-281	76	25	liabilities	liability	NOUN
faba-281	76	26	are	be	AUX
faba-281	76	27	not	not	PART
faba-281	76	28	value	value	NOUN
faba-281	76	29	-	-	PUNCT
faba-281	76	30	relevant	relevant	ADJ
faba-281	76	31	in	in	ADP
faba-281	76	32	the	the	DET
faba-281	76	33	listed	list	VERB
faba-281	76	34	consumer	consumer	NOUN
faba-281	76	35	goods	good	NOUN
faba-281	76	36	firms	firm	NOUN
faba-281	76	37	in	in	ADP
faba-281	76	38	nigeria	nigeria	PROPN
faba-281	76	39	.	.	PUNCT
faba-281	77	1	h02	h02	NOUN
faba-281	77	2	:	:	PUNCT
faba-281	77	3	level	level	NOUN
faba-281	77	4	2	2	NUM
faba-281	77	5	fair	fair	ADJ
faba-281	77	6	value	value	NOUN
faba-281	77	7	assets	asset	NOUN
faba-281	77	8	and	and	CCONJ
faba-281	77	9	liabilities	liability	NOUN
faba-281	77	10	are	be	AUX
faba-281	77	11	not	not	PART
faba-281	77	12	value	value	NOUN
faba-281	77	13	-	-	PUNCT
faba-281	77	14	relevant	relevant	ADJ
faba-281	77	15	in	in	ADP
faba-281	77	16	the	the	DET
faba-281	77	17	listed	list	VERB
faba-281	77	18	consumer	consumer	NOUN
faba-281	77	19	goods	good	NOUN
faba-281	77	20	firms	firm	NOUN
faba-281	77	21	in	in	ADP
faba-281	77	22	nigeria	nigeria	PROPN
faba-281	77	23	.	.	PUNCT
faba-281	78	1	h03	h03	NOUN
faba-281	78	2	:	:	PUNCT
faba-281	78	3	level	level	NOUN
faba-281	78	4	3	3	NUM
faba-281	78	5	fair	fair	ADJ
faba-281	78	6	value	value	NOUN
faba-281	78	7	assets	asset	NOUN
faba-281	78	8	and	and	CCONJ
faba-281	78	9	liabilities	liability	NOUN
faba-281	78	10	are	be	AUX
faba-281	78	11	not	not	PART
faba-281	78	12	value	value	NOUN
faba-281	78	13	-	-	PUNCT
faba-281	78	14	relevant	relevant	ADJ
faba-281	78	15	in	in	ADP
faba-281	78	16	the	the	DET
faba-281	78	17	listed	list	VERB
faba-281	78	18	consumer	consumer	NOUN
faba-281	78	19	goods	good	NOUN
faba-281	78	20	firms	firm	NOUN
faba-281	78	21	in	in	ADP
faba-281	78	22	nigeria	nigeria	PROPN
faba-281	78	23	.	.	PUNCT
faba-281	79	1	h04	h04	PROPN
faba-281	79	2	:	:	PUNCT
faba-281	79	3	level	level	NOUN
faba-281	79	4	1	1	NUM
faba-281	79	5	fair	fair	ADJ
faba-281	79	6	value	value	NOUN
faba-281	79	7	assets	asset	NOUN
faba-281	79	8	and	and	CCONJ
faba-281	79	9	liabilities	liability	NOUN
faba-281	79	10	are	be	AUX
faba-281	79	11	not	not	PART
faba-281	79	12	more	more	ADJ
faba-281	79	13	value	value	NOUN
faba-281	79	14	-	-	PUNCT
faba-281	79	15	relevant	relevant	ADJ
faba-281	79	16	than	than	ADP
faba-281	79	17	level	level	NOUN
faba-281	79	18	2	2	NUM
faba-281	79	19	and	and	CCONJ
faba-281	79	20	3	3	NUM
faba-281	79	21	fair	fair	ADJ
faba-281	79	22	value	value	NOUN
faba-281	79	23	assets	asset	NOUN
faba-281	79	24	and	and	CCONJ
faba-281	79	25	liabilities	liability	NOUN
faba-281	79	26	in	in	ADP
faba-281	79	27	the	the	DET
faba-281	79	28	listed	list	VERB
faba-281	79	29	consumer	consumer	NOUN
faba-281	79	30	goods	good	NOUN
faba-281	79	31	firms	firm	NOUN
faba-281	79	32	in	in	ADP
faba-281	79	33	nigeria	nigeria	PROPN
faba-281	79	34	.	.	PUNCT
faba-281	80	1	h05	h05	PROPN
faba-281	80	2	:	:	PUNCT
faba-281	80	3	audit	audit	PROPN
faba-281	80	4	committee	committee	NOUN
faba-281	80	5	attributes	attribute	NOUN
faba-281	80	6	have	have	VERB
faba-281	80	7	no	no	DET
faba-281	80	8	significant	significant	ADJ
faba-281	80	9	moderating	moderate	VERB
faba-281	80	10	effect	effect	NOUN
faba-281	80	11	on	on	ADP
faba-281	80	12	the	the	DET
faba-281	80	13	value	value	NOUN
faba-281	80	14	relevance	relevance	NOUN
faba-281	80	15	of	of	ADP
faba-281	80	16	the	the	DET
faba-281	80	17	hierarchy	hierarchy	NOUN
faba-281	80	18	of	of	ADP
faba-281	80	19	fair	fair	ADJ
faba-281	80	20	value	value	NOUN
faba-281	80	21	assets	asset	NOUN
faba-281	80	22	and	and	CCONJ
faba-281	80	23	liabilities	liability	NOUN
faba-281	80	24	of	of	ADP
faba-281	80	25	listed	list	VERB
faba-281	80	26	consumer	consumer	NOUN
faba-281	80	27	goods	good	NOUN
faba-281	80	28	firms	firm	NOUN
faba-281	80	29	in	in	ADP
faba-281	80	30	nigeria	nigeria	PROPN
faba-281	80	31	.	.	PUNCT
faba-281	81	1	the	the	DET
faba-281	81	2	research	research	NOUN
faba-281	81	3	provides	provide	VERB
faba-281	81	4	timely	timely	ADJ
faba-281	81	5	insights	insight	NOUN
faba-281	81	6	amid	amid	ADP
faba-281	81	7	ongoing	ongoing	ADJ
faba-281	81	8	concerns	concern	NOUN
faba-281	81	9	about	about	ADP
faba-281	81	10	the	the	DET
faba-281	81	11	quality	quality	NOUN
faba-281	81	12	of	of	ADP
faba-281	81	13	financial	financial	ADJ
faba-281	81	14	reporting	reporting	NOUN
faba-281	81	15	in	in	ADP
faba-281	81	16	nigeria	nigeria	PROPN
faba-281	81	17	and	and	CCONJ
faba-281	81	18	other	other	ADJ
faba-281	81	19	developing	develop	VERB
faba-281	81	20	economies	economy	NOUN
faba-281	81	21	.	.	PUNCT
faba-281	82	1	it	it	PRON
faba-281	82	2	offers	offer	VERB
faba-281	82	3	empirical	empirical	ADJ
faba-281	82	4	evidence	evidence	NOUN
faba-281	82	5	from	from	ADP
faba-281	82	6	a	a	DET
faba-281	82	7	non	non	ADJ
faba-281	82	8	-	-	ADJ
faba-281	82	9	western	western	ADJ
faba-281	82	10	context	context	NOUN
faba-281	82	11	(	(	PUNCT
faba-281	82	12	nigeria	nigeria	PROPN
faba-281	82	13	)	)	PUNCT
faba-281	82	14	,	,	PUNCT
faba-281	82	15	analyzing	analyze	VERB
faba-281	82	16	the	the	DET
faba-281	82	17	post	post	ADJ
faba-281	82	18	-	-	ADJ
faba-281	82	19	ifrs	ifrs	ADJ
faba-281	82	20	13	13	NUM
faba-281	82	21	adoption	adoption	NOUN
faba-281	82	22	effects	effect	NOUN
faba-281	82	23	on	on	ADP
faba-281	82	24	fair	fair	ADJ
faba-281	82	25	value	value	NOUN
faba-281	82	26	measurements	measurement	NOUN
faba-281	82	27	(	(	PUNCT
faba-281	82	28	fvm	fvm	NOUN
faba-281	82	29	)	)	PUNCT
faba-281	82	30	.	.	PUNCT
faba-281	83	1	the	the	DET
faba-281	83	2	study	study	NOUN
faba-281	83	3	is	be	AUX
faba-281	83	4	valuable	valuable	ADJ
faba-281	83	5	to	to	ADP
faba-281	83	6	regulators	regulator	NOUN
faba-281	83	7	like	like	ADP
faba-281	83	8	the	the	DET
faba-281	83	9	frcn	frcn	NOUN
faba-281	83	10	and	and	CCONJ
faba-281	83	11	iasb	iasb	NOUN
faba-281	83	12	,	,	PUNCT
faba-281	83	13	aiding	aid	VERB
faba-281	83	14	them	they	PRON
faba-281	83	15	in	in	ADP
faba-281	83	16	standard	standard	NOUN
faba-281	83	17	-	-	PUNCT
faba-281	83	18	setting	setting	NOUN
faba-281	83	19	and	and	CCONJ
faba-281	83	20	oversight	oversight	NOUN
faba-281	83	21	.	.	PUNCT
faba-281	84	1	the	the	DET
faba-281	84	2	study	study	NOUN
faba-281	84	3	contributes	contribute	VERB
faba-281	84	4	to	to	ADP
faba-281	84	5	the	the	DET
faba-281	84	6	global	global	ADJ
faba-281	84	7	fva	fva	VERB
faba-281	84	8	debate	debate	NOUN
faba-281	84	9	,	,	PUNCT
faba-281	84	10	providing	provide	VERB
faba-281	84	11	a	a	DET
faba-281	84	12	basis	basis	NOUN
faba-281	84	13	for	for	ADP
faba-281	84	14	reforms	reform	NOUN
faba-281	84	15	in	in	ADP
faba-281	84	16	ifrs	ifrs	PROPN
faba-281	84	17	and	and	CCONJ
faba-281	84	18	related	related	ADJ
faba-281	84	19	disclosure	disclosure	NOUN
faba-281	84	20	standards	standard	NOUN
faba-281	84	21	.	.	PUNCT
faba-281	85	1	it	it	PRON
faba-281	85	2	is	be	AUX
faba-281	85	3	foundational	foundational	ADJ
faba-281	85	4	for	for	ADP
faba-281	85	5	future	future	ADJ
faba-281	85	6	academic	academic	ADJ
faba-281	85	7	research	research	NOUN
faba-281	85	8	,	,	PUNCT
faba-281	85	9	particularly	particularly	ADV
faba-281	85	10	in	in	ADP
faba-281	85	11	the	the	DET
faba-281	85	12	underexplored	underexplored	ADJ
faba-281	85	13	application	application	NOUN
faba-281	85	14	of	of	ADP
faba-281	85	15	fva	fva	VERB
faba-281	85	16	in	in	ADP
faba-281	85	17	developing	develop	VERB
faba-281	85	18	countries	country	NOUN
faba-281	85	19	.	.	PUNCT
faba-281	86	1	kabiru	kabiru	PROPN
faba-281	86	2	isa	isa	PROPN
faba-281	86	3	dandago	dandago	NOUN
faba-281	86	4	,	,	PUNCT
faba-281	86	5	modibbo	modibbo	PROPN
faba-281	86	6	abubakar	abubakar	PROPN
faba-281	86	7	/	/	SYM
faba-281	86	8	finance	finance	NOUN
faba-281	86	9	,	,	PUNCT
faba-281	86	10	accounting	accounting	NOUN
faba-281	86	11	and	and	CCONJ
faba-281	86	12	business	business	NOUN
faba-281	86	13	analysis	analysis	NOUN
faba-281	86	14	,	,	PUNCT
faba-281	86	15	volume	volume	NOUN
faba-281	86	16	7	7	NUM
faba-281	86	17	,	,	PUNCT
faba-281	86	18	issue	issue	NOUN
faba-281	86	19	2	2	NUM
faba-281	86	20	,	,	PUNCT
faba-281	86	21	2025	2025	NUM
faba-281	86	22	238	238	NUM
faba-281	86	23	literature	literature	NOUN
faba-281	86	24	review	review	NOUN
faba-281	86	25	fair	fair	ADJ
faba-281	86	26	value	value	NOUN
faba-281	86	27	accounting	accounting	NOUN
faba-281	86	28	has	have	VERB
faba-281	86	29	a	a	DET
faba-281	86	30	long	long	ADJ
faba-281	86	31	intellectual	intellectual	ADJ
faba-281	86	32	history	history	NOUN
faba-281	86	33	that	that	PRON
faba-281	86	34	reflects	reflect	VERB
faba-281	86	35	the	the	DET
faba-281	86	36	evolution	evolution	NOUN
faba-281	86	37	of	of	ADP
faba-281	86	38	financial	financial	ADJ
faba-281	86	39	reporting	reporting	NOUN
faba-281	86	40	thought	thought	NOUN
faba-281	86	41	.	.	PUNCT
faba-281	87	1	early	early	ADJ
faba-281	87	2	debates	debate	NOUN
faba-281	87	3	in	in	ADP
faba-281	87	4	the	the	DET
faba-281	87	5	1930s	1930s	NUM
faba-281	87	6	by	by	ADP
faba-281	87	7	paton	paton	PROPN
faba-281	87	8	and	and	CCONJ
faba-281	87	9	littleton	littleton	PROPN
faba-281	87	10	highlighted	highlight	VERB
faba-281	87	11	opposing	oppose	VERB
faba-281	87	12	perspectives	perspective	NOUN
faba-281	87	13	on	on	ADP
faba-281	87	14	how	how	SCONJ
faba-281	87	15	best	good	ADJ
faba-281	87	16	to	to	PART
faba-281	87	17	measure	measure	VERB
faba-281	87	18	income	income	NOUN
faba-281	87	19	.	.	PUNCT
faba-281	88	1	paton	paton	PROPN
faba-281	88	2	emphasized	emphasize	VERB
faba-281	88	3	a	a	DET
faba-281	88	4	value	value	NOUN
faba-281	88	5	-	-	PUNCT
faba-281	88	6	based	base	VERB
faba-281	88	7	,	,	PUNCT
faba-281	88	8	economic	economic	ADJ
faba-281	88	9	perspective	perspective	NOUN
faba-281	88	10	,	,	PUNCT
faba-281	88	11	while	while	SCONJ
faba-281	88	12	littleton	littleton	PROPN
faba-281	88	13	advocated	advocate	VERB
faba-281	88	14	historical	historical	ADJ
faba-281	88	15	cost	cost	NOUN
faba-281	88	16	,	,	PUNCT
faba-281	88	17	stressing	stress	VERB
faba-281	88	18	objectivity	objectivity	NOUN
faba-281	88	19	and	and	CCONJ
faba-281	88	20	reliability	reliability	NOUN
faba-281	88	21	.	.	PUNCT
faba-281	89	1	chambers	chamber	NOUN
faba-281	89	2	,	,	PUNCT
faba-281	89	3	in	in	ADP
faba-281	89	4	the	the	DET
faba-281	89	5	1950s	1950	NOUN
faba-281	89	6	,	,	PUNCT
faba-281	89	7	advanced	advance	VERB
faba-281	89	8	the	the	DET
faba-281	89	9	exit	exit	NOUN
faba-281	89	10	price	price	NOUN
faba-281	89	11	concept	concept	NOUN
faba-281	89	12	,	,	PUNCT
faba-281	89	13	emphasizing	emphasize	VERB
faba-281	89	14	the	the	DET
faba-281	89	15	use	use	NOUN
faba-281	89	16	of	of	ADP
faba-281	89	17	current	current	ADJ
faba-281	89	18	market	market	NOUN
faba-281	89	19	prices	price	NOUN
faba-281	89	20	as	as	ADP
faba-281	89	21	the	the	DET
faba-281	89	22	most	most	ADV
faba-281	89	23	relevant	relevant	ADJ
faba-281	89	24	measure	measure	NOUN
faba-281	89	25	of	of	ADP
faba-281	89	26	value	value	NOUN
faba-281	89	27	.	.	PUNCT
faba-281	90	1	macneal	macneal	NOUN
faba-281	90	2	(	(	PUNCT
faba-281	90	3	1939	1939	NUM
faba-281	90	4	)	)	PUNCT
faba-281	90	5	also	also	ADV
faba-281	90	6	underscored	underscore	VERB
faba-281	90	7	the	the	DET
faba-281	90	8	importance	importance	NOUN
faba-281	90	9	of	of	ADP
faba-281	90	10	exchange	exchange	NOUN
faba-281	90	11	values	value	NOUN
faba-281	90	12	,	,	PUNCT
faba-281	90	13	viewing	view	VERB
faba-281	90	14	fair	fair	ADJ
faba-281	90	15	value	value	NOUN
faba-281	90	16	as	as	ADP
faba-281	90	17	“	"	PUNCT
faba-281	90	18	power	power	NOUN
faba-281	90	19	in	in	ADP
faba-281	90	20	exchange	exchange	NOUN
faba-281	90	21	.	.	PUNCT
faba-281	90	22	”	"	PUNCT
faba-281	91	1	over	over	ADP
faba-281	91	2	time	time	NOUN
faba-281	91	3	,	,	PUNCT
faba-281	91	4	standard	standard	ADJ
faba-281	91	5	-	-	PUNCT
faba-281	91	6	setting	set	VERB
faba-281	91	7	bodies	body	NOUN
faba-281	91	8	institutionalized	institutionalize	VERB
faba-281	91	9	fva	fva	VERB
faba-281	91	10	.	.	PUNCT
faba-281	92	1	the	the	DET
faba-281	92	2	u.s	u.s	PROPN
faba-281	92	3	.	.	PROPN
faba-281	92	4	financial	financial	ADJ
faba-281	92	5	accounting	accounting	NOUN
faba-281	92	6	standards	standards	PROPN
faba-281	92	7	board	board	NOUN
faba-281	92	8	(	(	PUNCT
faba-281	92	9	fasb	fasb	PROPN
faba-281	92	10	)	)	PUNCT
faba-281	92	11	introduced	introduce	VERB
faba-281	92	12	statement	statement	NOUN
faba-281	92	13	of	of	ADP
faba-281	92	14	financial	financial	ADJ
faba-281	92	15	accounting	accounting	NOUN
faba-281	92	16	standards	standard	NOUN
faba-281	92	17	(	(	PUNCT
faba-281	92	18	sfas	sfas	NOUN
faba-281	92	19	)	)	PUNCT
faba-281	92	20	107	107	NUM
faba-281	92	21	and	and	CCONJ
faba-281	92	22	157	157	NUM
faba-281	92	23	,	,	PUNCT
faba-281	92	24	while	while	SCONJ
faba-281	92	25	the	the	DET
faba-281	92	26	international	international	ADJ
faba-281	92	27	accounting	accounting	NOUN
faba-281	92	28	standards	standard	NOUN
faba-281	92	29	board	board	NOUN
faba-281	92	30	(	(	PUNCT
faba-281	92	31	iasb	iasb	ADJ
faba-281	92	32	)	)	PUNCT
faba-281	92	33	embedded	embed	VERB
faba-281	92	34	fva	fva	VERB
faba-281	92	35	in	in	ADP
faba-281	92	36	multiple	multiple	ADJ
faba-281	92	37	standards	standard	NOUN
faba-281	92	38	,	,	PUNCT
faba-281	92	39	including	include	VERB
faba-281	92	40	ias	ias	PROPN
faba-281	92	41	2	2	NUM
faba-281	92	42	(	(	PUNCT
faba-281	92	43	inventories	inventory	NOUN
faba-281	92	44	)	)	PUNCT
faba-281	92	45	,	,	PUNCT
faba-281	92	46	ias	ias	PROPN
faba-281	92	47	16	16	NUM
faba-281	92	48	(	(	PUNCT
faba-281	92	49	property	property	NOUN
faba-281	92	50	,	,	PUNCT
faba-281	92	51	plant	plant	NOUN
faba-281	92	52	,	,	PUNCT
faba-281	92	53	and	and	CCONJ
faba-281	92	54	equipment	equipment	NOUN
faba-281	92	55	)	)	PUNCT
faba-281	92	56	,	,	PUNCT
faba-281	92	57	ias	ia	VERB
faba-281	92	58	32	32	NUM
faba-281	92	59	(	(	PUNCT
faba-281	92	60	financial	financial	ADJ
faba-281	92	61	instruments	instrument	NOUN
faba-281	92	62	)	)	PUNCT
faba-281	92	63	,	,	PUNCT
faba-281	92	64	ias	ia	VERB
faba-281	92	65	39	39	NUM
faba-281	92	66	(	(	PUNCT
faba-281	92	67	recognition	recognition	NOUN
faba-281	92	68	and	and	CCONJ
faba-281	92	69	measurement	measurement	NOUN
faba-281	92	70	)	)	PUNCT
faba-281	92	71	,	,	PUNCT
faba-281	92	72	ias	ia	VERB
faba-281	92	73	40	40	NUM
faba-281	92	74	(	(	PUNCT
faba-281	92	75	investment	investment	NOUN
faba-281	92	76	property	property	NOUN
faba-281	92	77	)	)	PUNCT
faba-281	92	78	,	,	PUNCT
faba-281	92	79	ias	ia	VERB
faba-281	92	80	41	41	NUM
faba-281	92	81	(	(	PUNCT
faba-281	92	82	biological	biological	ADJ
faba-281	92	83	assets	asset	NOUN
faba-281	92	84	)	)	PUNCT
faba-281	92	85	,	,	PUNCT
faba-281	92	86	and	and	CCONJ
faba-281	92	87	ifrs	ifrs	PROPN
faba-281	92	88	3	3	NUM
faba-281	92	89	(	(	PUNCT
faba-281	92	90	business	business	NOUN
faba-281	92	91	combinations	combination	NOUN
faba-281	92	92	)	)	PUNCT
faba-281	92	93	.	.	PUNCT
faba-281	93	1	ifrs	ifrs	PROPN
faba-281	93	2	13	13	NUM
faba-281	93	3	later	later	ADV
faba-281	93	4	provided	provide	VERB
faba-281	93	5	a	a	DET
faba-281	93	6	comprehensive	comprehensive	ADJ
faba-281	93	7	definition	definition	NOUN
faba-281	93	8	of	of	ADP
faba-281	93	9	fair	fair	ADJ
faba-281	93	10	value	value	NOUN
faba-281	93	11	as	as	ADP
faba-281	93	12	the	the	DET
faba-281	93	13	exit	exit	NOUN
faba-281	93	14	price	price	NOUN
faba-281	93	15	in	in	ADP
faba-281	93	16	an	an	DET
faba-281	93	17	orderly	orderly	ADJ
faba-281	93	18	transaction	transaction	NOUN
faba-281	93	19	between	between	ADP
faba-281	93	20	market	market	NOUN
faba-281	93	21	participants	participant	NOUN
faba-281	93	22	at	at	ADP
faba-281	93	23	the	the	DET
faba-281	93	24	measurement	measurement	NOUN
faba-281	93	25	date	date	NOUN
faba-281	93	26	.	.	PUNCT
faba-281	94	1	fva	fva	PROPN
faba-281	94	2	is	be	AUX
faba-281	94	3	applied	apply	VERB
faba-281	94	4	using	use	VERB
faba-281	94	5	three	three	NUM
faba-281	94	6	principal	principal	ADJ
faba-281	94	7	bases	basis	NOUN
faba-281	94	8	:	:	PUNCT
faba-281	94	9	exit	exit	NOUN
faba-281	94	10	price	price	NOUN
faba-281	94	11	(	(	PUNCT
faba-281	94	12	dominant	dominant	ADJ
faba-281	94	13	in	in	ADP
faba-281	94	14	ifrs	ifrs	PROPN
faba-281	94	15	13	13	NUM
faba-281	94	16	)	)	PUNCT
faba-281	94	17	,	,	PUNCT
faba-281	94	18	entry	entry	NOUN
faba-281	94	19	price	price	NOUN
faba-281	94	20	,	,	PUNCT
faba-281	94	21	and	and	CCONJ
faba-281	94	22	value	value	NOUN
faba-281	94	23	in	in	ADP
faba-281	94	24	use	use	NOUN
faba-281	94	25	.	.	PUNCT
faba-281	95	1	the	the	DET
faba-281	95	2	exit	exit	NOUN
faba-281	95	3	price	price	NOUN
faba-281	95	4	perspective	perspective	NOUN
faba-281	95	5	prevails	prevail	VERB
faba-281	95	6	because	because	SCONJ
faba-281	95	7	it	it	PRON
faba-281	95	8	aligns	align	VERB
faba-281	95	9	with	with	ADP
faba-281	95	10	market	market	NOUN
faba-281	95	11	-	-	PUNCT
faba-281	95	12	based	base	VERB
faba-281	95	13	valuation	valuation	NOUN
faba-281	95	14	.	.	PUNCT
faba-281	96	1	however	however	ADV
faba-281	96	2	,	,	PUNCT
faba-281	96	3	its	its	PRON
faba-281	96	4	application	application	NOUN
faba-281	96	5	is	be	AUX
faba-281	96	6	not	not	PART
faba-281	96	7	without	without	ADP
faba-281	96	8	challenges	challenge	NOUN
faba-281	96	9	.	.	PUNCT
faba-281	97	1	in	in	ADP
faba-281	97	2	liquid	liquid	ADJ
faba-281	97	3	markets	market	NOUN
faba-281	97	4	,	,	PUNCT
faba-281	97	5	level	level	NOUN
faba-281	97	6	1	1	NUM
faba-281	97	7	inputs	input	NOUN
faba-281	97	8	provide	provide	VERB
faba-281	97	9	observable	observable	ADJ
faba-281	97	10	,	,	PUNCT
faba-281	97	11	objective	objective	ADJ
faba-281	97	12	values	value	NOUN
faba-281	97	13	.	.	PUNCT
faba-281	98	1	in	in	ADP
faba-281	98	2	illiquid	illiquid	ADJ
faba-281	98	3	or	or	CCONJ
faba-281	98	4	inactive	inactive	ADJ
faba-281	98	5	markets	market	NOUN
faba-281	98	6	,	,	PUNCT
faba-281	98	7	entities	entity	NOUN
faba-281	98	8	must	must	AUX
faba-281	98	9	rely	rely	VERB
faba-281	98	10	on	on	ADP
faba-281	98	11	level	level	NOUN
faba-281	98	12	2	2	NUM
faba-281	98	13	(	(	PUNCT
faba-281	98	14	indirectly	indirectly	ADV
faba-281	98	15	observable	observable	ADJ
faba-281	98	16	)	)	PUNCT
faba-281	98	17	or	or	CCONJ
faba-281	98	18	level	level	NOUN
faba-281	98	19	3	3	NUM
faba-281	98	20	(	(	PUNCT
faba-281	98	21	model	model	NOUN
faba-281	98	22	-	-	PUNCT
faba-281	98	23	based	base	VERB
faba-281	98	24	unobservable	unobservable	ADJ
faba-281	98	25	)	)	PUNCT
faba-281	98	26	inputs	input	NOUN
faba-281	98	27	,	,	PUNCT
faba-281	98	28	which	which	PRON
faba-281	98	29	increases	increase	VERB
faba-281	98	30	estimation	estimation	NOUN
faba-281	98	31	risk	risk	NOUN
faba-281	98	32	.	.	PUNCT
faba-281	99	1	the	the	DET
faba-281	99	2	three	three	NUM
faba-281	99	3	-	-	PUNCT
faba-281	99	4	level	level	NOUN
faba-281	99	5	hierarchy	hierarchy	NOUN
faba-281	99	6	introduced	introduce	VERB
faba-281	99	7	in	in	ADP
faba-281	99	8	ifrs	ifrs	PROPN
faba-281	99	9	13	13	NUM
faba-281	99	10	addresses	address	NOUN
faba-281	99	11	these	these	DET
faba-281	99	12	varying	vary	VERB
faba-281	99	13	degrees	degree	NOUN
faba-281	99	14	of	of	ADP
faba-281	99	15	measurement	measurement	NOUN
faba-281	99	16	reliability	reliability	NOUN
faba-281	99	17	:	:	PUNCT
faba-281	99	18	level	level	NOUN
faba-281	99	19	1	1	NUM
faba-281	99	20	:	:	PUNCT
faba-281	99	21	quoted	quote	VERB
faba-281	99	22	prices	price	NOUN
faba-281	99	23	in	in	ADP
faba-281	99	24	active	active	ADJ
faba-281	99	25	markets	market	NOUN
faba-281	99	26	for	for	ADP
faba-281	99	27	identical	identical	ADJ
faba-281	99	28	assets	asset	NOUN
faba-281	99	29	and	and	CCONJ
faba-281	99	30	liabilities	liability	NOUN
faba-281	99	31	.	.	PUNCT
faba-281	100	1	level	level	NOUN
faba-281	100	2	2	2	NUM
faba-281	100	3	:	:	PUNCT
faba-281	100	4	inputs	input	NOUN
faba-281	100	5	observable	observable	ADJ
faba-281	100	6	either	either	CCONJ
faba-281	100	7	directly	directly	ADV
faba-281	100	8	or	or	CCONJ
faba-281	100	9	indirectly	indirectly	ADV
faba-281	100	10	,	,	PUNCT
faba-281	100	11	such	such	ADJ
faba-281	100	12	as	as	ADP
faba-281	100	13	prices	price	NOUN
faba-281	100	14	of	of	ADP
faba-281	100	15	similar	similar	ADJ
faba-281	100	16	assets	asset	NOUN
faba-281	100	17	or	or	CCONJ
faba-281	100	18	interest	interest	NOUN
faba-281	100	19	rates	rate	NOUN
faba-281	100	20	.	.	PUNCT
faba-281	101	1	level	level	NOUN
faba-281	101	2	3	3	NUM
faba-281	101	3	:	:	PUNCT
faba-281	101	4	unobservable	unobservable	ADJ
faba-281	101	5	inputs	input	NOUN
faba-281	101	6	requiring	require	VERB
faba-281	101	7	valuation	valuation	NOUN
faba-281	101	8	models	model	NOUN
faba-281	101	9	,	,	PUNCT
faba-281	101	10	assumptions	assumption	NOUN
faba-281	101	11	,	,	PUNCT
faba-281	101	12	and	and	CCONJ
faba-281	101	13	managerial	managerial	ADJ
faba-281	101	14	discretion	discretion	NOUN
faba-281	101	15	.	.	PUNCT
faba-281	102	1	while	while	SCONJ
faba-281	102	2	level	level	NOUN
faba-281	102	3	1	1	NUM
faba-281	102	4	is	be	AUX
faba-281	102	5	considered	consider	VERB
faba-281	102	6	most	most	ADV
faba-281	102	7	reliable	reliable	ADJ
faba-281	102	8	,	,	PUNCT
faba-281	102	9	levels	level	NOUN
faba-281	102	10	2	2	NUM
faba-281	102	11	and	and	CCONJ
faba-281	102	12	3	3	NUM
faba-281	102	13	introduce	introduce	VERB
faba-281	102	14	subjectivity	subjectivity	NOUN
faba-281	102	15	and	and	CCONJ
faba-281	102	16	raise	raise	VERB
faba-281	102	17	concerns	concern	NOUN
faba-281	102	18	about	about	ADP
faba-281	102	19	earnings	earning	NOUN
faba-281	102	20	management	management	NOUN
faba-281	102	21	,	,	PUNCT
faba-281	102	22	reliability	reliability	NOUN
faba-281	102	23	,	,	PUNCT
faba-281	102	24	and	and	CCONJ
faba-281	102	25	investor	investor	NOUN
faba-281	102	26	trust	trust	NOUN
faba-281	102	27	.	.	PUNCT
faba-281	103	1	following	follow	VERB
faba-281	103	2	the	the	DET
faba-281	103	3	2008	2008	NUM
faba-281	103	4	global	global	ADJ
faba-281	103	5	financial	financial	ADJ
faba-281	103	6	crisis	crisis	NOUN
faba-281	103	7	,	,	PUNCT
faba-281	103	8	both	both	CCONJ
faba-281	103	9	the	the	DET
faba-281	103	10	iasb	iasb	NOUN
faba-281	103	11	and	and	CCONJ
faba-281	103	12	fasb	fasb	NOUN
faba-281	103	13	enhanced	enhance	VERB
faba-281	103	14	disclosure	disclosure	NOUN
faba-281	103	15	requirements	requirement	NOUN
faba-281	103	16	for	for	ADP
faba-281	103	17	levels	level	NOUN
faba-281	103	18	2	2	NUM
faba-281	103	19	and	and	CCONJ
faba-281	103	20	3	3	NUM
faba-281	103	21	,	,	PUNCT
faba-281	103	22	underscoring	underscore	VERB
faba-281	103	23	transparency	transparency	NOUN
faba-281	103	24	and	and	CCONJ
faba-281	103	25	consistency	consistency	NOUN
faba-281	103	26	in	in	ADP
faba-281	103	27	valuation	valuation	NOUN
faba-281	103	28	.	.	PUNCT
faba-281	104	1	value	value	NOUN
faba-281	104	2	relevance	relevance	NOUN
faba-281	104	3	research	research	NOUN
faba-281	104	4	provides	provide	VERB
faba-281	104	5	a	a	DET
faba-281	104	6	framework	framework	NOUN
faba-281	104	7	for	for	ADP
faba-281	104	8	evaluating	evaluate	VERB
faba-281	104	9	financial	financial	ADJ
faba-281	104	10	reporting	reporting	NOUN
faba-281	104	11	quality	quality	NOUN
faba-281	104	12	.	.	PUNCT
faba-281	105	1	it	it	PRON
faba-281	105	2	assesses	assess	VERB
faba-281	105	3	whether	whether	SCONJ
faba-281	105	4	accounting	accounting	NOUN
faba-281	105	5	information	information	NOUN
faba-281	105	6	is	be	AUX
faba-281	105	7	statistically	statistically	ADV
faba-281	105	8	associated	associate	VERB
faba-281	105	9	with	with	ADP
faba-281	105	10	capital	capital	NOUN
faba-281	105	11	market	market	NOUN
faba-281	105	12	values	value	NOUN
faba-281	105	13	.	.	PUNCT
faba-281	106	1	miller	miller	PROPN
faba-281	106	2	and	and	CCONJ
faba-281	106	3	modigliani	modigliani	PROPN
faba-281	106	4	(	(	PUNCT
faba-281	106	5	1966	1966	NUM
faba-281	106	6	)	)	PUNCT
faba-281	106	7	first	first	ADV
faba-281	106	8	demonstrated	demonstrate	VERB
faba-281	106	9	a	a	DET
faba-281	106	10	link	link	NOUN
faba-281	106	11	between	between	ADP
faba-281	106	12	book	book	NOUN
faba-281	106	13	value	value	NOUN
faba-281	106	14	and	and	CCONJ
faba-281	106	15	market	market	NOUN
faba-281	106	16	value	value	NOUN
faba-281	106	17	,	,	PUNCT
faba-281	106	18	while	while	SCONJ
faba-281	106	19	barth	barth	PROPN
faba-281	106	20	et	et	PROPN
faba-281	106	21	al	al	PROPN
faba-281	106	22	.	.	PROPN
faba-281	107	1	(	(	PUNCT
faba-281	107	2	2001	2001	NUM
faba-281	107	3	,	,	PUNCT
faba-281	107	4	2008	2008	NUM
faba-281	107	5	)	)	PUNCT
faba-281	107	6	and	and	CCONJ
faba-281	107	7	beaver	beaver	NOUN
faba-281	107	8	(	(	PUNCT
faba-281	107	9	2002	2002	NUM
faba-281	107	10	)	)	PUNCT
faba-281	107	11	confirmed	confirm	VERB
faba-281	107	12	that	that	SCONJ
faba-281	107	13	equity	equity	NOUN
faba-281	107	14	markets	market	NOUN
faba-281	107	15	price	price	NOUN
faba-281	107	16	earnings	earning	NOUN
faba-281	107	17	and	and	CCONJ
faba-281	107	18	book	book	NOUN
faba-281	107	19	value	value	NOUN
faba-281	107	20	.	.	PUNCT
faba-281	108	1	the	the	DET
faba-281	108	2	financial	financial	ADJ
faba-281	108	3	accounting	accounting	NOUN
faba-281	108	4	standards	standards	PROPN
faba-281	108	5	board	board	NOUN
faba-281	108	6	(	(	PUNCT
faba-281	108	7	1980	1980	NUM
faba-281	108	8	)	)	PUNCT
faba-281	108	9	defines	define	VERB
faba-281	108	10	relevance	relevance	NOUN
faba-281	108	11	as	as	ADP
faba-281	108	12	the	the	DET
faba-281	108	13	ability	ability	NOUN
faba-281	108	14	of	of	ADP
faba-281	108	15	information	information	NOUN
faba-281	108	16	to	to	PART
faba-281	108	17	influence	influence	VERB
faba-281	108	18	decision	decision	NOUN
faba-281	108	19	-	-	PUNCT
faba-281	108	20	making	making	NOUN
faba-281	108	21	.	.	PUNCT
faba-281	109	1	the	the	DET
faba-281	109	2	ohlson	ohlson	NOUN
faba-281	109	3	model	model	NOUN
faba-281	109	4	(	(	PUNCT
faba-281	109	5	1995	1995	NUM
faba-281	109	6	,	,	PUNCT
faba-281	109	7	1999	1999	NUM
faba-281	109	8	)	)	PUNCT
faba-281	109	9	,	,	PUNCT
faba-281	109	10	grounded	ground	VERB
faba-281	109	11	in	in	ADP
faba-281	109	12	the	the	DET
faba-281	109	13	residual	residual	ADJ
faba-281	109	14	income	income	NOUN
faba-281	109	15	valuation	valuation	NOUN
faba-281	109	16	(	(	PUNCT
faba-281	109	17	riv	riv	NOUN
faba-281	109	18	)	)	PUNCT
faba-281	109	19	model	model	NOUN
faba-281	109	20	of	of	ADP
faba-281	109	21	edwards	edwards	PROPN
faba-281	109	22	and	and	CCONJ
faba-281	109	23	bell	bell	PROPN
faba-281	109	24	(	(	PUNCT
faba-281	109	25	1961	1961	NUM
faba-281	109	26	)	)	PUNCT
faba-281	109	27	,	,	PUNCT
faba-281	109	28	provides	provide	VERB
faba-281	109	29	the	the	DET
faba-281	109	30	theoretical	theoretical	ADJ
faba-281	109	31	foundation	foundation	NOUN
faba-281	109	32	for	for	ADP
faba-281	109	33	much	much	ADJ
faba-281	109	34	of	of	ADP
faba-281	109	35	value	value	NOUN
faba-281	109	36	relevance	relevance	NOUN
faba-281	109	37	research	research	NOUN
faba-281	109	38	.	.	PUNCT
faba-281	110	1	it	it	PRON
faba-281	110	2	expresses	express	VERB
faba-281	110	3	firm	firm	ADJ
faba-281	110	4	value	value	NOUN
faba-281	110	5	as	as	ADP
faba-281	110	6	a	a	DET
faba-281	110	7	function	function	NOUN
faba-281	110	8	of	of	ADP
faba-281	110	9	book	book	NOUN
faba-281	110	10	value	value	NOUN
faba-281	110	11	of	of	ADP
faba-281	110	12	equity	equity	NOUN
faba-281	110	13	,	,	PUNCT
faba-281	110	14	abnormal	abnormal	ADJ
faba-281	110	15	earnings	earning	NOUN
faba-281	110	16	,	,	PUNCT
faba-281	110	17	and	and	CCONJ
faba-281	110	18	dividends	dividend	NOUN
faba-281	110	19	.	.	PUNCT
faba-281	111	1	its	its	PRON
faba-281	111	2	strength	strength	NOUN
faba-281	111	3	lies	lie	VERB
faba-281	111	4	in	in	ADP
faba-281	111	5	connecting	connect	VERB
faba-281	111	6	accounting	accounting	NOUN
faba-281	111	7	information	information	NOUN
faba-281	111	8	with	with	ADP
faba-281	111	9	market	market	NOUN
faba-281	111	10	-	-	PUNCT
faba-281	111	11	based	base	VERB
faba-281	111	12	valuation	valuation	NOUN
faba-281	111	13	,	,	PUNCT
faba-281	111	14	though	though	SCONJ
faba-281	111	15	it	it	PRON
faba-281	111	16	assumes	assume	VERB
faba-281	111	17	market	market	NOUN
faba-281	111	18	efficiency	efficiency	NOUN
faba-281	111	19	—	—	PUNCT
faba-281	111	20	a	a	DET
faba-281	111	21	condition	condition	NOUN
faba-281	111	22	not	not	PART
faba-281	111	23	always	always	ADV
faba-281	111	24	met	meet	VERB
faba-281	111	25	in	in	ADP
faba-281	111	26	emerging	emerge	VERB
faba-281	111	27	economies	economy	NOUN
faba-281	111	28	such	such	ADJ
faba-281	111	29	as	as	ADP
faba-281	111	30	nigeria	nigeria	PROPN
faba-281	111	31	.	.	PUNCT
faba-281	112	1	conceptually	conceptually	ADV
faba-281	112	2	,	,	PUNCT
faba-281	112	3	fva	fva	VERB
faba-281	112	4	should	should	AUX
faba-281	112	5	enhance	enhance	VERB
faba-281	112	6	value	value	NOUN
faba-281	112	7	relevance	relevance	NOUN
faba-281	112	8	by	by	ADP
faba-281	112	9	providing	provide	VERB
faba-281	112	10	timely	timely	ADJ
faba-281	112	11	,	,	PUNCT
faba-281	112	12	market	market	NOUN
faba-281	112	13	-	-	PUNCT
faba-281	112	14	reflective	reflective	ADJ
faba-281	112	15	data	datum	NOUN
faba-281	112	16	,	,	PUNCT
faba-281	112	17	unlike	unlike	ADP
faba-281	112	18	historical	historical	ADJ
faba-281	112	19	cost	cost	NOUN
faba-281	112	20	,	,	PUNCT
faba-281	112	21	which	which	PRON
faba-281	112	22	lags	lag	VERB
faba-281	112	23	behind	behind	ADP
faba-281	112	24	economic	economic	ADJ
faba-281	112	25	conditions	condition	NOUN
faba-281	112	26	.	.	PUNCT
faba-281	113	1	scholars	scholar	NOUN
faba-281	113	2	such	such	ADJ
faba-281	113	3	as	as	ADP
faba-281	113	4	penman	penman	NOUN
faba-281	113	5	(	(	PUNCT
faba-281	113	6	2007	2007	NUM
faba-281	113	7	)	)	PUNCT
faba-281	113	8	,	,	PUNCT
faba-281	113	9	laux	laux	PROPN
faba-281	113	10	and	and	CCONJ
faba-281	113	11	leuz	leuz	X
faba-281	113	12	(	(	PUNCT
faba-281	113	13	2009	2009	NUM
faba-281	113	14	)	)	PUNCT
faba-281	113	15	,	,	PUNCT
faba-281	113	16	and	and	CCONJ
faba-281	113	17	emerson	emerson	PROPN
faba-281	113	18	et	et	PROPN
faba-281	113	19	al	al	PROPN
faba-281	113	20	.	.	PROPN
faba-281	114	1	(	(	PUNCT
faba-281	114	2	2010	2010	NUM
faba-281	114	3	)	)	PUNCT
faba-281	114	4	argue	argue	VERB
faba-281	114	5	that	that	SCONJ
faba-281	114	6	fva	fva	NOUN
faba-281	114	7	is	be	AUX
faba-281	114	8	superior	superior	ADJ
faba-281	114	9	in	in	ADP
faba-281	114	10	informativeness	informativeness	NOUN
faba-281	114	11	,	,	PUNCT
faba-281	114	12	even	even	ADV
faba-281	114	13	in	in	ADP
faba-281	114	14	illiquid	illiquid	ADJ
faba-281	114	15	markets	market	NOUN
faba-281	114	16	.	.	PUNCT
faba-281	115	1	however	however	ADV
faba-281	115	2	,	,	PUNCT
faba-281	115	3	its	its	PRON
faba-281	115	4	reliance	reliance	NOUN
faba-281	115	5	on	on	ADP
faba-281	115	6	managerial	managerial	ADJ
faba-281	115	7	discretion	discretion	NOUN
faba-281	115	8	,	,	PUNCT
faba-281	115	9	particularly	particularly	ADV
faba-281	115	10	at	at	ADP
faba-281	115	11	level	level	NOUN
faba-281	115	12	3	3	NUM
faba-281	115	13	,	,	PUNCT
faba-281	115	14	can	can	AUX
faba-281	115	15	erode	erode	VERB
faba-281	115	16	reliability	reliability	NOUN
faba-281	115	17	and	and	CCONJ
faba-281	115	18	undermine	undermine	VERB
faba-281	115	19	investor	investor	NOUN
faba-281	115	20	trust	trust	NOUN
faba-281	115	21	.	.	PUNCT
faba-281	116	1	empirical	empirical	ADJ
faba-281	116	2	review	review	NOUN
faba-281	116	3	song	song	NOUN
faba-281	116	4	et	et	PROPN
faba-281	116	5	al	al	PROPN
faba-281	116	6	.	.	PROPN
faba-281	117	1	(	(	PUNCT
faba-281	117	2	2010	2010	NUM
faba-281	117	3	)	)	PUNCT
faba-281	117	4	assessed	assess	VERB
faba-281	117	5	the	the	DET
faba-281	117	6	value	value	NOUN
faba-281	117	7	relevance	relevance	NOUN
faba-281	117	8	of	of	ADP
faba-281	117	9	different	different	ADJ
faba-281	117	10	levels	level	NOUN
faba-281	117	11	of	of	ADP
faba-281	117	12	fair	fair	ADJ
faba-281	117	13	value	value	NOUN
faba-281	117	14	(	(	PUNCT
faba-281	117	15	fv	fv	NOUN
faba-281	117	16	)	)	PUNCT
faba-281	117	17	measurements	measurement	NOUN
faba-281	117	18	in	in	ADP
faba-281	117	19	u.s	u.s	PROPN
faba-281	117	20	.	.	PROPN
faba-281	117	21	banks	bank	NOUN
faba-281	117	22	,	,	PUNCT
faba-281	117	23	showing	show	VERB
faba-281	117	24	that	that	DET
faba-281	117	25	level	level	NOUN
faba-281	117	26	1	1	NUM
faba-281	117	27	and	and	CCONJ
faba-281	117	28	level	level	NOUN
faba-281	117	29	2	2	NUM
faba-281	117	30	fvs	fvs	NOUN
faba-281	117	31	were	be	AUX
faba-281	117	32	more	more	ADV
faba-281	117	33	relevant	relevant	ADJ
faba-281	117	34	than	than	ADP
faba-281	117	35	level	level	NOUN
faba-281	117	36	3	3	NUM
faba-281	117	37	.	.	PUNCT
faba-281	118	1	they	they	PRON
faba-281	118	2	also	also	ADV
faba-281	118	3	found	find	VERB
faba-281	118	4	that	that	SCONJ
faba-281	118	5	strong	strong	ADJ
faba-281	118	6	corporate	corporate	ADJ
faba-281	118	7	governance	governance	NOUN
faba-281	118	8	improved	improve	VERB
faba-281	118	9	the	the	DET
faba-281	118	10	relevance	relevance	NOUN
faba-281	118	11	of	of	ADP
faba-281	118	12	level	level	NOUN
faba-281	118	13	3	3	NUM
faba-281	118	14	estimates	estimate	NOUN
faba-281	118	15	.	.	PUNCT
faba-281	119	1	similarly	similarly	ADV
faba-281	119	2	,	,	PUNCT
faba-281	119	3	meyers	meyer	NOUN
faba-281	119	4	(	(	PUNCT
faba-281	119	5	2014	2014	NUM
faba-281	119	6	)	)	PUNCT
faba-281	119	7	discovered	discover	VERB
faba-281	119	8	that	that	SCONJ
faba-281	119	9	market	market	NOUN
faba-281	119	10	prices	price	NOUN
faba-281	119	11	were	be	AUX
faba-281	119	12	positively	positively	ADV
faba-281	119	13	related	relate	VERB
faba-281	119	14	to	to	ADP
faba-281	119	15	fva	fva	VERB
faba-281	119	16	,	,	PUNCT
faba-281	119	17	particularly	particularly	ADV
faba-281	119	18	level	level	NOUN
faba-281	119	19	3	3	NUM
faba-281	119	20	assets	asset	NOUN
faba-281	119	21	,	,	PUNCT
faba-281	119	22	despite	despite	SCONJ
faba-281	119	23	criticisms	criticism	NOUN
faba-281	119	24	of	of	ADP
faba-281	119	25	their	their	PRON
faba-281	119	26	subjectivity	subjectivity	NOUN
faba-281	119	27	.	.	PUNCT
faba-281	120	1	song	song	NOUN
faba-281	120	2	(	(	PUNCT
faba-281	120	3	2015	2015	NUM
faba-281	120	4	)	)	PUNCT
faba-281	120	5	further	far	ADV
faba-281	120	6	demonstrated	demonstrate	VERB
faba-281	120	7	that	that	SCONJ
faba-281	120	8	market	market	NOUN
faba-281	120	9	volatility	volatility	NOUN
faba-281	120	10	discounts	discount	NOUN
faba-281	120	11	fv	fv	PROPN
faba-281	120	12	values	value	NOUN
faba-281	120	13	,	,	PUNCT
faba-281	120	14	while	while	SCONJ
faba-281	120	15	du	du	PROPN
faba-281	120	16	et	et	PROPN
faba-281	120	17	al	al	PROPN
faba-281	120	18	.	.	PROPN
faba-281	121	1	(	(	PUNCT
faba-281	121	2	2014	2014	NUM
faba-281	121	3	)	)	PUNCT
faba-281	121	4	revealed	reveal	VERB
faba-281	121	5	that	that	SCONJ
faba-281	121	6	transferring	transfer	VERB
faba-281	121	7	assets	asset	NOUN
faba-281	121	8	from	from	ADP
faba-281	121	9	level	level	NOUN
faba-281	121	10	3	3	NUM
faba-281	121	11	to	to	PART
faba-281	121	12	level	level	VERB
faba-281	121	13	2	2	NUM
faba-281	121	14	increased	increase	VERB
faba-281	121	15	value	value	NOUN
faba-281	121	16	relevance	relevance	NOUN
faba-281	121	17	,	,	PUNCT
faba-281	121	18	underscoring	underscore	VERB
faba-281	121	19	the	the	DET
faba-281	121	20	importance	importance	NOUN
faba-281	121	21	of	of	ADP
faba-281	121	22	observability	observability	NOUN
faba-281	121	23	.	.	PUNCT
faba-281	122	1	zhang	zhang	PROPN
faba-281	122	2	and	and	CCONJ
faba-281	122	3	tama	tama	NOUN
faba-281	122	4	-	-	PUNCT
faba-281	122	5	sweet	sweet	ADJ
faba-281	122	6	(	(	PUNCT
faba-281	122	7	2015	2015	NUM
faba-281	122	8	)	)	PUNCT
faba-281	122	9	examined	examine	VERB
faba-281	122	10	fv	fv	NOUN
faba-281	122	11	relevance	relevance	NOUN
faba-281	122	12	during	during	ADP
faba-281	122	13	the	the	DET
faba-281	122	14	2008–2009	2008–2009	NUM
faba-281	122	15	financial	financial	ADJ
faba-281	122	16	crisis	crisis	NOUN
faba-281	122	17	compared	compare	VERB
faba-281	122	18	to	to	ADP
faba-281	122	19	2012–2013	2012–2013	NUM
faba-281	122	20	,	,	PUNCT
faba-281	122	21	finding	find	VERB
faba-281	122	22	fv	fv	NOUN
faba-281	122	23	assets	asset	NOUN
faba-281	122	24	generally	generally	ADV
faba-281	122	25	more	more	ADV
faba-281	122	26	relevant	relevant	ADJ
faba-281	122	27	than	than	ADP
faba-281	122	28	non	non	ADJ
faba-281	122	29	-	-	ADJ
faba-281	122	30	fv	fv	ADJ
faba-281	122	31	assets	asset	NOUN
faba-281	122	32	,	,	PUNCT
faba-281	122	33	especially	especially	ADV
faba-281	122	34	in	in	ADP
faba-281	122	35	recessionary	recessionary	ADJ
faba-281	122	36	periods	period	NOUN
faba-281	122	37	,	,	PUNCT
faba-281	122	38	with	with	ADP
faba-281	122	39	governance	governance	NOUN
faba-281	122	40	playing	play	VERB
faba-281	122	41	a	a	DET
faba-281	122	42	strengthening	strengthen	VERB
faba-281	122	43	role	role	NOUN
faba-281	122	44	.	.	PUNCT
faba-281	123	1	ahmad	ahmad	PROPN
faba-281	123	2	and	and	CCONJ
faba-281	123	3	aladwan	aladwan	PROPN
faba-281	123	4	(	(	PUNCT
faba-281	123	5	2015	2015	NUM
faba-281	123	6	)	)	PUNCT
faba-281	123	7	reported	report	VERB
faba-281	123	8	that	that	SCONJ
faba-281	123	9	fv	fv	PROPN
faba-281	123	10	measurements	measurement	NOUN
faba-281	123	11	for	for	ADP
faba-281	123	12	kabiru	kabiru	PROPN
faba-281	123	13	isa	isa	PROPN
faba-281	123	14	dandago	dandago	NOUN
faba-281	123	15	,	,	PUNCT
faba-281	123	16	modibbo	modibbo	PROPN
faba-281	123	17	abubakar	abubakar	PROPN
faba-281	123	18	/	/	SYM
faba-281	123	19	finance	finance	NOUN
faba-281	123	20	,	,	PUNCT
faba-281	123	21	accounting	accounting	NOUN
faba-281	123	22	and	and	CCONJ
faba-281	123	23	business	business	NOUN
faba-281	123	24	analysis	analysis	NOUN
faba-281	123	25	,	,	PUNCT
faba-281	123	26	volume	volume	NOUN
faba-281	123	27	7	7	NUM
faba-281	123	28	,	,	PUNCT
faba-281	123	29	issue	issue	NOUN
faba-281	123	30	2	2	NUM
faba-281	123	31	,	,	PUNCT
faba-281	123	32	2025	2025	NUM
faba-281	123	33	239	239	NUM
faba-281	123	34	investment	investment	NOUN
faba-281	123	35	properties	property	NOUN
faba-281	123	36	improved	improve	VERB
faba-281	123	37	performance	performance	NOUN
faba-281	123	38	and	and	CCONJ
faba-281	123	39	market	market	NOUN
faba-281	123	40	value	value	NOUN
faba-281	123	41	for	for	ADP
faba-281	123	42	jordanian	jordanian	ADJ
faba-281	123	43	real	real	ADJ
faba-281	123	44	estate	estate	NOUN
faba-281	123	45	firms	firm	NOUN
faba-281	123	46	.	.	PUNCT
faba-281	124	1	in	in	ADP
faba-281	124	2	singapore	singapore	PROPN
faba-281	124	3	,	,	PUNCT
faba-281	124	4	tan	tan	PROPN
faba-281	124	5	(	(	PUNCT
faba-281	124	6	2015	2015	NUM
faba-281	124	7	)	)	PUNCT
faba-281	124	8	found	find	VERB
faba-281	124	9	that	that	DET
faba-281	124	10	level	level	NOUN
faba-281	124	11	1	1	NUM
faba-281	124	12	and	and	CCONJ
faba-281	124	13	2	2	NUM
faba-281	124	14	measures	measure	NOUN
faba-281	124	15	were	be	AUX
faba-281	124	16	significantly	significantly	ADV
faba-281	124	17	related	relate	VERB
faba-281	124	18	to	to	ADP
faba-281	124	19	market	market	NOUN
faba-281	124	20	values	value	NOUN
faba-281	124	21	,	,	PUNCT
faba-281	124	22	but	but	CCONJ
faba-281	124	23	level	level	NOUN
faba-281	124	24	3	3	NUM
faba-281	124	25	measures	measure	NOUN
faba-281	124	26	were	be	AUX
faba-281	124	27	less	less	ADV
faba-281	124	28	so	so	ADV
faba-281	124	29	.	.	PUNCT
faba-281	125	1	lawrence	lawrence	PROPN
faba-281	125	2	et	et	PROPN
faba-281	125	3	al	al	PROPN
faba-281	125	4	.	.	PROPN
faba-281	126	1	(	(	PUNCT
faba-281	126	2	2016	2016	NUM
faba-281	126	3	)	)	PUNCT
faba-281	126	4	studied	study	VERB
faba-281	126	5	u.s	u.s	PROPN
faba-281	126	6	.	.	PROPN
faba-281	126	7	mutual	mutual	ADJ
faba-281	126	8	funds	fund	NOUN
faba-281	126	9	and	and	CCONJ
faba-281	126	10	observed	observe	VERB
faba-281	126	11	minimal	minimal	ADJ
faba-281	126	12	differences	difference	NOUN
faba-281	126	13	across	across	ADP
faba-281	126	14	fv	fv	PROPN
faba-281	126	15	levels	level	NOUN
faba-281	126	16	.	.	PUNCT
faba-281	127	1	goh	goh	PROPN
faba-281	127	2	et	et	PROPN
faba-281	127	3	al	al	PROPN
faba-281	127	4	.	.	PROPN
faba-281	128	1	(	(	PUNCT
faba-281	128	2	2015	2015	NUM
faba-281	128	3	)	)	PUNCT
faba-281	128	4	noted	note	VERB
faba-281	128	5	that	that	SCONJ
faba-281	128	6	level	level	NOUN
faba-281	128	7	3	3	NUM
faba-281	128	8	assets	asset	NOUN
faba-281	128	9	in	in	ADP
faba-281	128	10	u.s	u.s	PROPN
faba-281	128	11	.	.	PROPN
faba-281	128	12	banks	bank	NOUN
faba-281	128	13	had	have	VERB
faba-281	128	14	lower	low	ADJ
faba-281	128	15	relevance	relevance	NOUN
faba-281	128	16	compared	compare	VERB
faba-281	128	17	to	to	ADP
faba-281	128	18	level	level	NOUN
faba-281	128	19	1	1	NUM
faba-281	128	20	and	and	CCONJ
faba-281	128	21	2	2	NUM
faba-281	128	22	,	,	PUNCT
faba-281	128	23	though	though	SCONJ
faba-281	128	24	the	the	DET
faba-281	128	25	gap	gap	NOUN
faba-281	128	26	narrowed	narrow	VERB
faba-281	128	27	post	post	ADJ
faba-281	128	28	-	-	NOUN
faba-281	128	29	crisis	crisis	NOUN
faba-281	128	30	.	.	PUNCT
faba-281	129	1	kisseleva	kisseleva	PROPN
faba-281	129	2	and	and	CCONJ
faba-281	129	3	lorenz	lorenz	PROPN
faba-281	129	4	(	(	PUNCT
faba-281	129	5	2016	2016	NUM
faba-281	129	6	)	)	PUNCT
faba-281	129	7	also	also	ADV
faba-281	129	8	found	find	VERB
faba-281	129	9	that	that	DET
faba-281	129	10	level	level	NOUN
faba-281	129	11	3	3	NUM
faba-281	129	12	fvs	fvs	NOUN
faba-281	129	13	were	be	AUX
faba-281	129	14	less	less	ADV
faba-281	129	15	relied	rely	VERB
faba-281	129	16	upon	upon	SCONJ
faba-281	129	17	in	in	ADP
faba-281	129	18	european	european	ADJ
faba-281	129	19	banks	bank	NOUN
faba-281	129	20	,	,	PUNCT
faba-281	129	21	except	except	SCONJ
faba-281	129	22	for	for	ADP
faba-281	129	23	held	hold	VERB
faba-281	129	24	-	-	PUNCT
faba-281	129	25	for	for	ADP
faba-281	129	26	-	-	PUNCT
faba-281	129	27	trading	trading	NOUN
faba-281	129	28	securities	security	NOUN
faba-281	129	29	,	,	PUNCT
faba-281	129	30	which	which	PRON
faba-281	129	31	retained	retain	VERB
faba-281	129	32	relevance	relevance	NOUN
faba-281	129	33	.	.	PUNCT
faba-281	130	1	adwan	adwan	NOUN
faba-281	130	2	(	(	PUNCT
faba-281	130	3	2016	2016	NUM
faba-281	130	4	)	)	PUNCT
faba-281	130	5	concluded	conclude	VERB
faba-281	130	6	that	that	DET
faba-281	130	7	level	level	NOUN
faba-281	130	8	1	1	NUM
faba-281	130	9	and	and	CCONJ
faba-281	130	10	2	2	NUM
faba-281	130	11	fvs	fvs	NOUN
faba-281	130	12	were	be	AUX
faba-281	130	13	more	more	ADV
faba-281	130	14	relevant	relevant	ADJ
faba-281	130	15	than	than	ADP
faba-281	130	16	level	level	NOUN
faba-281	130	17	3	3	NUM
faba-281	130	18	in	in	ADP
faba-281	130	19	european	european	ADJ
faba-281	130	20	financial	financial	ADJ
faba-281	130	21	firms	firm	NOUN
faba-281	130	22	,	,	PUNCT
faba-281	130	23	especially	especially	ADV
faba-281	130	24	in	in	ADP
faba-281	130	25	weaker	weak	ADJ
faba-281	130	26	institutional	institutional	ADJ
faba-281	130	27	environments	environment	NOUN
faba-281	130	28	.	.	PUNCT
faba-281	131	1	siekkinen	siekkinen	PROPN
faba-281	131	2	(	(	PUNCT
faba-281	131	3	2015	2015	NUM
faba-281	131	4	)	)	PUNCT
faba-281	131	5	emphasized	emphasize	VERB
faba-281	131	6	that	that	SCONJ
faba-281	131	7	stronger	strong	ADJ
faba-281	131	8	investor	investor	NOUN
faba-281	131	9	protection	protection	NOUN
faba-281	131	10	increased	increase	VERB
faba-281	131	11	relevance	relevance	NOUN
faba-281	131	12	,	,	PUNCT
faba-281	131	13	with	with	ADP
faba-281	131	14	level	level	NOUN
faba-281	131	15	1	1	NUM
faba-281	131	16	assets	asset	NOUN
faba-281	131	17	being	be	AUX
faba-281	131	18	most	most	ADV
faba-281	131	19	valued	value	VERB
faba-281	131	20	.	.	PUNCT
faba-281	132	1	li	li	PROPN
faba-281	132	2	(	(	PUNCT
faba-281	132	3	2016	2016	NUM
faba-281	132	4	)	)	PUNCT
faba-281	132	5	,	,	PUNCT
faba-281	132	6	in	in	ADP
faba-281	132	7	china	china	PROPN
faba-281	132	8	,	,	PUNCT
faba-281	132	9	found	find	VERB
faba-281	132	10	level	level	NOUN
faba-281	132	11	1	1	NUM
faba-281	132	12	and	and	CCONJ
faba-281	132	13	2	2	NUM
faba-281	132	14	assets	asset	NOUN
faba-281	132	15	value	value	NOUN
faba-281	132	16	relevant	relevant	ADJ
faba-281	132	17	,	,	PUNCT
faba-281	132	18	while	while	SCONJ
faba-281	132	19	level	level	NOUN
faba-281	132	20	3	3	NUM
faba-281	132	21	varied	varied	ADJ
faba-281	132	22	across	across	ADP
faba-281	132	23	firms	firm	NOUN
faba-281	132	24	.	.	PUNCT
faba-281	133	1	tetteroo	tetteroo	PROPN
faba-281	133	2	(	(	PUNCT
faba-281	133	3	2016	2016	NUM
faba-281	133	4	)	)	PUNCT
faba-281	133	5	,	,	PUNCT
faba-281	133	6	studying	study	VERB
faba-281	133	7	u.s	u.s	PROPN
faba-281	133	8	.	.	PROPN
faba-281	133	9	non	non	ADJ
faba-281	133	10	-	-	ADJ
faba-281	133	11	financial	financial	ADJ
faba-281	133	12	firms	firm	NOUN
faba-281	133	13	,	,	PUNCT
faba-281	133	14	confirmed	confirm	VERB
faba-281	133	15	all	all	DET
faba-281	133	16	fv	fv	PROPN
faba-281	133	17	levels	level	NOUN
faba-281	133	18	were	be	AUX
faba-281	133	19	relevant	relevant	ADJ
faba-281	133	20	except	except	SCONJ
faba-281	133	21	for	for	ADP
faba-281	133	22	level	level	NOUN
faba-281	133	23	3	3	NUM
faba-281	133	24	liabilities	liability	NOUN
faba-281	133	25	,	,	PUNCT
faba-281	133	26	with	with	ADP
faba-281	133	27	crisis	crisis	NOUN
faba-281	133	28	effects	effect	NOUN
faba-281	133	29	being	be	AUX
faba-281	133	30	temporary	temporary	ADJ
faba-281	133	31	.	.	PUNCT
faba-281	134	1	chung	chung	PROPN
faba-281	134	2	et	et	PROPN
faba-281	134	3	al	al	PROPN
faba-281	134	4	.	.	PROPN
faba-281	135	1	(	(	PUNCT
faba-281	135	2	2016	2016	NUM
faba-281	135	3	)	)	PUNCT
faba-281	135	4	highlighted	highlight	VERB
faba-281	135	5	that	that	SCONJ
faba-281	135	6	enhanced	enhance	VERB
faba-281	135	7	fv	fv	PROPN
faba-281	135	8	disclosures	disclosure	NOUN
faba-281	135	9	improved	improve	VERB
faba-281	135	10	investor	investor	NOUN
faba-281	135	11	confidence	confidence	NOUN
faba-281	135	12	,	,	PUNCT
faba-281	135	13	particularly	particularly	ADV
faba-281	135	14	in	in	ADP
faba-281	135	15	level	level	NOUN
faba-281	135	16	3	3	NUM
faba-281	135	17	estimates	estimate	NOUN
faba-281	135	18	.	.	PUNCT
faba-281	136	1	velte	velte	NOUN
faba-281	136	2	(	(	PUNCT
faba-281	136	3	2017	2017	NUM
faba-281	136	4	)	)	PUNCT
faba-281	136	5	revealed	reveal	VERB
faba-281	136	6	that	that	SCONJ
faba-281	136	7	gender	gender	NOUN
faba-281	136	8	diversity	diversity	NOUN
faba-281	136	9	enhanced	enhance	VERB
faba-281	136	10	the	the	DET
faba-281	136	11	value	value	NOUN
faba-281	136	12	relevance	relevance	NOUN
faba-281	136	13	of	of	ADP
faba-281	136	14	level	level	NOUN
faba-281	136	15	1	1	NUM
faba-281	136	16	and	and	CCONJ
faba-281	136	17	2	2	NUM
faba-281	136	18	measures	measure	NOUN
faba-281	136	19	in	in	ADP
faba-281	136	20	german	german	ADJ
faba-281	136	21	firms	firm	NOUN
faba-281	136	22	,	,	PUNCT
faba-281	136	23	though	though	SCONJ
faba-281	136	24	not	not	PART
faba-281	136	25	level	level	VERB
faba-281	136	26	3	3	NUM
faba-281	136	27	.	.	PUNCT
faba-281	136	28	siekkinen	siekkinen	PROPN
faba-281	136	29	(	(	PUNCT
faba-281	136	30	2016	2016	NUM
faba-281	136	31	)	)	PUNCT
faba-281	136	32	also	also	ADV
faba-281	136	33	found	find	VERB
faba-281	136	34	that	that	SCONJ
faba-281	136	35	board	board	NOUN
faba-281	136	36	independence	independence	NOUN
faba-281	136	37	and	and	CCONJ
faba-281	136	38	gender	gender	NOUN
faba-281	136	39	diversity	diversity	NOUN
faba-281	136	40	increased	increase	VERB
faba-281	136	41	the	the	DET
faba-281	136	42	relevance	relevance	NOUN
faba-281	136	43	of	of	ADP
faba-281	136	44	level	level	NOUN
faba-281	136	45	3	3	NUM
faba-281	136	46	fvs	fvs	NOUN
faba-281	136	47	in	in	ADP
faba-281	136	48	european	european	ADJ
faba-281	136	49	firms	firm	NOUN
faba-281	136	50	.	.	PUNCT
faba-281	137	1	fiechter	fiechter	NOUN
faba-281	137	2	and	and	CCONJ
faba-281	137	3	novotny	novotny	PROPN
faba-281	137	4	-	-	PUNCT
faba-281	137	5	farkas	farkas	PROPN
faba-281	137	6	(	(	PUNCT
faba-281	137	7	2017	2017	NUM
faba-281	137	8	)	)	PUNCT
faba-281	137	9	stressed	stress	VERB
faba-281	137	10	institutional	institutional	ADJ
faba-281	137	11	quality	quality	NOUN
faba-281	137	12	,	,	PUNCT
faba-281	137	13	observing	observe	VERB
faba-281	137	14	reduced	reduced	ADJ
faba-281	137	15	relevance	relevance	NOUN
faba-281	137	16	in	in	ADP
faba-281	137	17	weaker	weak	ADJ
faba-281	137	18	information	information	NOUN
faba-281	137	19	environments	environment	NOUN
faba-281	137	20	.	.	PUNCT
faba-281	138	1	wang	wang	PROPN
faba-281	138	2	et	et	PROPN
faba-281	138	3	al	al	PROPN
faba-281	138	4	.	.	PROPN
faba-281	139	1	(	(	PUNCT
faba-281	139	2	2017	2017	NUM
faba-281	139	3	)	)	PUNCT
faba-281	139	4	identified	identify	VERB
faba-281	139	5	that	that	DET
faba-281	139	6	level	level	NOUN
faba-281	139	7	1	1	NUM
faba-281	139	8	and	and	CCONJ
faba-281	139	9	2	2	NUM
faba-281	139	10	fvs	fvs	NOUN
faba-281	139	11	were	be	AUX
faba-281	139	12	relevant	relevant	ADJ
faba-281	139	13	in	in	ADP
faba-281	139	14	china	china	PROPN
faba-281	139	15	,	,	PUNCT
faba-281	139	16	while	while	SCONJ
faba-281	139	17	level	level	NOUN
faba-281	139	18	3	3	NUM
faba-281	139	19	varied	varied	ADJ
faba-281	139	20	with	with	ADP
faba-281	139	21	institutional	institutional	ADJ
faba-281	139	22	contexts	contexts	NOUN
faba-281	139	23	.	.	PUNCT
faba-281	140	1	freeman	freeman	PROPN
faba-281	140	2	et	et	PROPN
faba-281	140	3	al	al	PROPN
faba-281	140	4	.	.	PROPN
faba-281	141	1	(	(	PUNCT
faba-281	141	2	2017	2017	NUM
faba-281	141	3	)	)	PUNCT
faba-281	141	4	documented	document	VERB
faba-281	141	5	that	that	DET
faba-281	141	6	level	level	NOUN
faba-281	141	7	1	1	NUM
faba-281	141	8	assets	asset	NOUN
faba-281	141	9	in	in	ADP
faba-281	141	10	u.s	u.s	PROPN
faba-281	141	11	.	.	PROPN
faba-281	141	12	banks	bank	NOUN
faba-281	141	13	were	be	AUX
faba-281	141	14	more	more	ADV
faba-281	141	15	relevant	relevant	ADJ
faba-281	141	16	than	than	ADP
faba-281	141	17	levels	level	NOUN
faba-281	141	18	2	2	NUM
faba-281	141	19	and	and	CCONJ
faba-281	141	20	3	3	NUM
faba-281	141	21	,	,	PUNCT
faba-281	141	22	which	which	PRON
faba-281	141	23	lost	lose	VERB
faba-281	141	24	importance	importance	NOUN
faba-281	141	25	after	after	ADP
faba-281	141	26	the	the	DET
faba-281	141	27	crisis	crisis	NOUN
faba-281	141	28	.	.	PUNCT
faba-281	142	1	bandyopadhyay	bandyopadhyay	NOUN
faba-281	142	2	et	et	PROPN
faba-281	142	3	al	al	PROPN
faba-281	142	4	.	.	PROPN
faba-281	143	1	(	(	PUNCT
faba-281	143	2	2017	2017	NUM
faba-281	143	3	)	)	PUNCT
faba-281	143	4	studied	study	VERB
faba-281	143	5	canadian	canadian	ADJ
faba-281	143	6	reits	reit	NOUN
faba-281	144	1	and	and	CCONJ
faba-281	145	1	found	find	VERB
faba-281	145	2	that	that	SCONJ
faba-281	145	3	conservative	conservative	ADJ
faba-281	145	4	firms	firm	NOUN
faba-281	145	5	’	'	PUNCT
faba-281	145	6	fv	fv	PROPN
faba-281	145	7	adjustments	adjustment	NOUN
faba-281	145	8	better	well	ADV
faba-281	145	9	predicted	predict	VERB
faba-281	145	10	future	future	ADJ
faba-281	145	11	cash	cash	NOUN
faba-281	145	12	flows	flow	NOUN
faba-281	145	13	,	,	PUNCT
faba-281	145	14	with	with	ADP
faba-281	145	15	ifrs	ifrs	NOUN
faba-281	145	16	adoption	adoption	NOUN
faba-281	145	17	improving	improve	VERB
faba-281	145	18	predictive	predictive	ADJ
faba-281	145	19	ability	ability	NOUN
faba-281	145	20	.	.	PUNCT
faba-281	146	1	in	in	ADP
faba-281	146	2	nigeria	nigeria	PROPN
faba-281	146	3	,	,	PUNCT
faba-281	146	4	usman	usman	PROPN
faba-281	146	5	et	et	PROPN
faba-281	146	6	al	al	PROPN
faba-281	146	7	.	.	PROPN
faba-281	147	1	(	(	PUNCT
faba-281	147	2	2017	2017	NUM
faba-281	147	3	)	)	PUNCT
faba-281	147	4	showed	show	VERB
faba-281	147	5	that	that	SCONJ
faba-281	147	6	corporate	corporate	ADJ
faba-281	147	7	governance	governance	NOUN
faba-281	147	8	improved	improve	VERB
faba-281	147	9	the	the	DET
faba-281	147	10	valuation	valuation	NOUN
faba-281	147	11	of	of	ADP
faba-281	147	12	other	other	ADJ
faba-281	147	13	comprehensive	comprehensive	ADJ
faba-281	147	14	income	income	NOUN
faba-281	147	15	.	.	PUNCT
faba-281	148	1	abubakar	abubakar	PROPN
faba-281	148	2	(	(	PUNCT
faba-281	148	3	2018	2018	NUM
faba-281	148	4	)	)	PUNCT
faba-281	148	5	found	find	VERB
faba-281	148	6	that	that	SCONJ
faba-281	148	7	fv	fv	PROPN
faba-281	148	8	was	be	AUX
faba-281	148	9	more	more	ADV
faba-281	148	10	relevant	relevant	ADJ
faba-281	148	11	than	than	ADP
faba-281	148	12	historical	historical	ADJ
faba-281	148	13	cost	cost	NOUN
faba-281	148	14	in	in	ADP
faba-281	148	15	nigerian	nigerian	ADJ
faba-281	148	16	banks	bank	NOUN
faba-281	148	17	and	and	CCONJ
faba-281	148	18	insurers	insurer	NOUN
faba-281	148	19	,	,	PUNCT
faba-281	148	20	though	though	SCONJ
faba-281	148	21	it	it	PRON
faba-281	148	22	increased	increase	VERB
faba-281	148	23	volatility	volatility	NOUN
faba-281	148	24	.	.	PUNCT
faba-281	149	1	daas	daas	NOUN
faba-281	149	2	and	and	CCONJ
faba-281	149	3	jamal	jamal	PROPN
faba-281	149	4	(	(	PUNCT
faba-281	149	5	2018	2018	NUM
faba-281	149	6	)	)	PUNCT
faba-281	149	7	concluded	conclude	VERB
faba-281	149	8	that	that	SCONJ
faba-281	149	9	fv	fv	PROPN
faba-281	149	10	hierarchy	hierarchy	NOUN
faba-281	149	11	levels	level	NOUN
faba-281	149	12	affect	affect	VERB
faba-281	149	13	relevance	relevance	NOUN
faba-281	149	14	in	in	ADP
faba-281	149	15	palestine	palestine	PROPN
faba-281	149	16	,	,	PUNCT
faba-281	149	17	with	with	ADP
faba-281	149	18	level	level	NOUN
faba-281	149	19	3	3	NUM
faba-281	149	20	assets	asset	NOUN
faba-281	149	21	not	not	PART
faba-281	149	22	necessarily	necessarily	ADV
faba-281	149	23	reducing	reduce	VERB
faba-281	149	24	investor	investor	NOUN
faba-281	149	25	pricing	pricing	NOUN
faba-281	149	26	when	when	SCONJ
faba-281	149	27	audited	audit	VERB
faba-281	149	28	.	.	PUNCT
faba-281	150	1	zamora	zamora	PROPN
faba-281	150	2	-	-	PUNCT
faba-281	150	3	ramírez	ramírez	PROPN
faba-281	150	4	and	and	CCONJ
faba-281	150	5	morales	morale	NOUN
faba-281	150	6	-	-	PUNCT
faba-281	150	7	díaz	díaz	NOUN
faba-281	150	8	(	(	PUNCT
faba-281	150	9	2018	2018	NUM
faba-281	150	10	)	)	PUNCT
faba-281	150	11	reviewed	review	VERB
faba-281	150	12	the	the	DET
faba-281	150	13	literature	literature	NOUN
faba-281	150	14	and	and	CCONJ
faba-281	150	15	emphasized	emphasize	VERB
faba-281	150	16	that	that	SCONJ
faba-281	150	17	fv	fv	PROPN
faba-281	150	18	reflects	reflect	VERB
faba-281	150	19	risk	risk	NOUN
faba-281	150	20	management	management	NOUN
faba-281	150	21	more	more	ADV
faba-281	150	22	effectively	effectively	ADV
faba-281	150	23	than	than	ADP
faba-281	150	24	hca	hca	PROPN
faba-281	150	25	.	.	PROPN
faba-281	151	1	fortin	fortin	PROPN
faba-281	151	2	et	et	PROPN
faba-281	151	3	al	al	PROPN
faba-281	151	4	.	.	PROPN
faba-281	151	5	(	(	PUNCT
faba-281	151	6	2020	2020	NUM
faba-281	151	7	)	)	PUNCT
faba-281	151	8	demonstrated	demonstrate	VERB
faba-281	151	9	that	that	SCONJ
faba-281	151	10	fv	fv	PROPN
faba-281	151	11	relevance	relevance	NOUN
faba-281	151	12	varies	vary	VERB
faba-281	151	13	by	by	ADP
faba-281	151	14	investment	investment	NOUN
faba-281	151	15	type	type	NOUN
faba-281	151	16	in	in	ADP
faba-281	151	17	u.s	u.s	PROPN
faba-281	151	18	.	.	PROPN
faba-281	151	19	closed	close	VERB
faba-281	151	20	-	-	PUNCT
faba-281	151	21	end	end	NOUN
faba-281	151	22	funds	fund	NOUN
faba-281	151	23	,	,	PUNCT
faba-281	151	24	influenced	influence	VERB
faba-281	151	25	by	by	ADP
faba-281	151	26	audit	audit	NOUN
faba-281	151	27	practices	practice	NOUN
faba-281	151	28	.	.	PUNCT
faba-281	152	1	adwan	adwan	VERB
faba-281	152	2	et	et	PROPN
faba-281	152	3	al	al	PROPN
faba-281	152	4	.	.	PROPN
faba-281	153	1	(	(	PUNCT
faba-281	153	2	2020	2020	NUM
faba-281	153	3	)	)	PUNCT
faba-281	153	4	observed	observe	VERB
faba-281	153	5	that	that	SCONJ
faba-281	153	6	fva	fva	VERB
faba-281	153	7	mitigated	mitigate	VERB
faba-281	153	8	the	the	DET
faba-281	153	9	crisis	crisis	NOUN
faba-281	153	10	impact	impact	NOUN
faba-281	153	11	on	on	ADP
faba-281	153	12	equity	equity	NOUN
faba-281	153	13	book	book	NOUN
faba-281	153	14	value	value	NOUN
faba-281	153	15	in	in	ADP
faba-281	153	16	european	european	ADJ
faba-281	153	17	firms	firm	NOUN
faba-281	153	18	but	but	CCONJ
faba-281	153	19	not	not	PART
faba-281	153	20	on	on	ADP
faba-281	153	21	net	net	ADJ
faba-281	153	22	income	income	NOUN
faba-281	153	23	.	.	PUNCT
faba-281	154	1	mohammed	mohammed	PROPN
faba-281	154	2	(	(	PUNCT
faba-281	154	3	2020	2020	NUM
faba-281	154	4	)	)	PUNCT
faba-281	154	5	in	in	ADP
faba-281	154	6	jordan	jordan	PROPN
faba-281	154	7	found	find	VERB
faba-281	154	8	that	that	DET
faba-281	154	9	level	level	NOUN
faba-281	154	10	1	1	NUM
faba-281	154	11	assets	asset	NOUN
faba-281	154	12	were	be	AUX
faba-281	154	13	positively	positively	ADV
faba-281	154	14	linked	link	VERB
faba-281	154	15	to	to	ADP
faba-281	154	16	stock	stock	NOUN
faba-281	154	17	prices	price	NOUN
faba-281	154	18	,	,	PUNCT
faba-281	154	19	while	while	SCONJ
faba-281	154	20	level	level	NOUN
faba-281	154	21	2	2	NUM
faba-281	154	22	assets	asset	NOUN
faba-281	154	23	had	have	VERB
faba-281	154	24	negative	negative	ADJ
faba-281	154	25	effects	effect	NOUN
faba-281	154	26	.	.	PUNCT
faba-281	155	1	mechelli	mechelli	PROPN
faba-281	155	2	and	and	CCONJ
faba-281	155	3	cimini	cimini	PROPN
faba-281	155	4	(	(	PUNCT
faba-281	155	5	2020	2020	NUM
faba-281	155	6	)	)	PUNCT
faba-281	155	7	argued	argue	VERB
faba-281	155	8	that	that	SCONJ
faba-281	155	9	ifrs	ifrs	PROPN
faba-281	155	10	9	9	NUM
faba-281	155	11	provides	provide	VERB
faba-281	155	12	more	more	ADV
faba-281	155	13	relevant	relevant	ADJ
faba-281	155	14	information	information	NOUN
faba-281	155	15	than	than	ADP
faba-281	155	16	ias	ias	PROPN
faba-281	155	17	39	39	NUM
faba-281	155	18	,	,	PUNCT
faba-281	155	19	particularly	particularly	ADV
faba-281	155	20	where	where	SCONJ
faba-281	155	21	governance	governance	NOUN
faba-281	155	22	is	be	AUX
faba-281	155	23	strong	strong	ADJ
faba-281	155	24	.	.	PUNCT
faba-281	156	1	nicholls	nicholls	PROPN
faba-281	156	2	(	(	PUNCT
faba-281	156	3	2020	2020	NUM
faba-281	156	4	)	)	PUNCT
faba-281	156	5	showed	show	VERB
faba-281	156	6	that	that	SCONJ
faba-281	156	7	strong	strong	ADJ
faba-281	156	8	governance	governance	NOUN
faba-281	156	9	improved	improve	VERB
faba-281	156	10	the	the	DET
faba-281	156	11	reliability	reliability	NOUN
faba-281	156	12	of	of	ADP
faba-281	156	13	level	level	NOUN
faba-281	156	14	3	3	NUM
faba-281	156	15	estimates	estimate	NOUN
faba-281	156	16	in	in	ADP
faba-281	156	17	eu	eu	PROPN
faba-281	156	18	and	and	CCONJ
faba-281	156	19	canadian	canadian	ADJ
faba-281	156	20	banks	bank	NOUN
faba-281	156	21	.	.	PUNCT
faba-281	157	1	tsadira	tsadira	NOUN
faba-281	157	2	(	(	PUNCT
faba-281	157	3	2020	2020	NUM
faba-281	157	4	)	)	PUNCT
faba-281	157	5	reported	report	VERB
faba-281	157	6	mixed	mixed	ADJ
faba-281	157	7	outcomes	outcome	NOUN
faba-281	157	8	for	for	ADP
faba-281	157	9	european	european	ADJ
faba-281	157	10	and	and	CCONJ
faba-281	157	11	norwegian	norwegian	ADJ
faba-281	157	12	banks	bank	NOUN
faba-281	157	13	,	,	PUNCT
faba-281	157	14	with	with	ADP
faba-281	157	15	fv	fv	PROPN
faba-281	157	16	levels	level	NOUN
faba-281	157	17	showing	show	VERB
faba-281	157	18	improvements	improvement	NOUN
faba-281	157	19	in	in	ADP
faba-281	157	20	some	some	DET
faba-281	157	21	contexts	context	NOUN
faba-281	157	22	but	but	CCONJ
faba-281	157	23	deterioration	deterioration	NOUN
faba-281	157	24	in	in	ADP
faba-281	157	25	others	other	NOUN
faba-281	157	26	.	.	PUNCT
faba-281	158	1	zhang	zhang	PROPN
faba-281	158	2	and	and	CCONJ
faba-281	158	3	qu	qu	PROPN
faba-281	158	4	(	(	PUNCT
faba-281	158	5	2022	2022	NUM
faba-281	158	6	)	)	PUNCT
faba-281	158	7	established	establish	VERB
faba-281	158	8	that	that	SCONJ
faba-281	158	9	fv	fv	PROPN
faba-281	158	10	adjustments	adjustment	NOUN
faba-281	158	11	increased	increase	VERB
faba-281	158	12	the	the	DET
faba-281	158	13	relevance	relevance	NOUN
faba-281	158	14	of	of	ADP
faba-281	158	15	book	book	NOUN
faba-281	158	16	value	value	NOUN
faba-281	158	17	and	and	CCONJ
faba-281	158	18	earnings	earning	NOUN
faba-281	158	19	,	,	PUNCT
faba-281	158	20	but	but	CCONJ
faba-281	158	21	without	without	ADP
faba-281	158	22	incremental	incremental	ADJ
faba-281	158	23	explanatory	explanatory	ADJ
faba-281	158	24	power	power	NOUN
faba-281	158	25	.	.	PUNCT
faba-281	159	1	eshiett	eshiett	NOUN
faba-281	159	2	et	et	PROPN
faba-281	159	3	al	al	PROPN
faba-281	159	4	.	.	PROPN
faba-281	160	1	(	(	PUNCT
faba-281	160	2	2023	2023	NUM
faba-281	160	3	)	)	PUNCT
faba-281	160	4	found	find	VERB
faba-281	160	5	that	that	SCONJ
faba-281	160	6	fva	fva	VERB
faba-281	160	7	improved	improved	ADJ
faba-281	160	8	earnings	earning	NOUN
faba-281	160	9	per	per	ADP
faba-281	160	10	share	share	NOUN
faba-281	160	11	in	in	ADP
faba-281	160	12	nigerian	nigerian	ADJ
faba-281	160	13	banks	bank	NOUN
faba-281	160	14	but	but	CCONJ
faba-281	160	15	had	have	VERB
faba-281	160	16	mixed	mixed	ADJ
faba-281	160	17	effects	effect	NOUN
faba-281	160	18	on	on	ADP
faba-281	160	19	market	market	NOUN
faba-281	160	20	capitalization	capitalization	NOUN
faba-281	160	21	.	.	PUNCT
faba-281	161	1	recent	recent	ADJ
faba-281	161	2	nigerian	nigerian	ADJ
faba-281	161	3	studies	study	NOUN
faba-281	161	4	have	have	AUX
faba-281	161	5	broadened	broaden	VERB
faba-281	161	6	the	the	DET
faba-281	161	7	evidence	evidence	NOUN
faba-281	161	8	base	base	NOUN
faba-281	161	9	.	.	PUNCT
faba-281	162	1	abubakar	abubakar	PROPN
faba-281	162	2	and	and	CCONJ
faba-281	162	3	abubakar	abubakar	PROPN
faba-281	162	4	(	(	PUNCT
faba-281	162	5	2015	2015	NUM
faba-281	162	6	)	)	PUNCT
faba-281	162	7	showed	show	VERB
faba-281	162	8	that	that	SCONJ
faba-281	162	9	recognizing	recognize	VERB
faba-281	162	10	intangible	intangible	ADJ
faba-281	162	11	assets	asset	NOUN
faba-281	162	12	,	,	PUNCT
faba-281	162	13	particularly	particularly	ADV
faba-281	162	14	brand	brand	NOUN
faba-281	162	15	value	value	NOUN
faba-281	162	16	,	,	PUNCT
faba-281	162	17	enhanced	enhance	VERB
faba-281	162	18	accounting	accounting	NOUN
faba-281	162	19	information	information	NOUN
faba-281	162	20	quality	quality	NOUN
faba-281	162	21	in	in	ADP
faba-281	162	22	listed	list	VERB
faba-281	162	23	high	high	ADJ
faba-281	162	24	-	-	PUNCT
faba-281	162	25	technology	technology	NOUN
faba-281	162	26	firms	firm	NOUN
faba-281	162	27	.	.	PUNCT
faba-281	163	1	abubakar	abubakar	PROPN
faba-281	163	2	,	,	PUNCT
faba-281	163	3	abubakar	abubakar	PROPN
faba-281	163	4	,	,	PUNCT
faba-281	163	5	and	and	CCONJ
faba-281	163	6	iliyasu	iliyasu	PROPN
faba-281	163	7	(	(	PUNCT
faba-281	163	8	2015	2015	NUM
faba-281	163	9	)	)	PUNCT
faba-281	163	10	reported	report	VERB
faba-281	163	11	that	that	SCONJ
faba-281	163	12	fva	fva	VERB
faba-281	163	13	significantly	significantly	ADV
faba-281	163	14	improved	improve	VERB
faba-281	163	15	earnings	earning	NOUN
faba-281	163	16	quality	quality	NOUN
faba-281	163	17	in	in	ADP
faba-281	163	18	deposit	deposit	NOUN
faba-281	163	19	money	money	NOUN
faba-281	163	20	banks	bank	NOUN
faba-281	163	21	.	.	PUNCT
faba-281	164	1	abubakar	abubakar	PROPN
faba-281	164	2	,	,	PUNCT
faba-281	164	3	et	et	PROPN
faba-281	164	4	al	al	PROPN
faba-281	164	5	.	.	PROPN
faba-281	164	6	(	(	PUNCT
faba-281	164	7	2024	2024	NUM
faba-281	164	8	)	)	PUNCT
faba-281	164	9	confirmed	confirm	VERB
faba-281	164	10	that	that	SCONJ
faba-281	164	11	ifrs	ifrs	PROPN
faba-281	164	12	adoption	adoption	NOUN
faba-281	164	13	significantly	significantly	ADV
faba-281	164	14	enhanced	enhance	VERB
faba-281	164	15	the	the	DET
faba-281	164	16	decision	decision	NOUN
faba-281	164	17	usefulness	usefulness	NOUN
faba-281	164	18	of	of	ADP
faba-281	164	19	accounting	accounting	NOUN
faba-281	164	20	information	information	NOUN
faba-281	164	21	in	in	ADP
faba-281	164	22	nigerian	nigerian	ADJ
faba-281	164	23	banks	bank	NOUN
faba-281	164	24	,	,	PUNCT
faba-281	164	25	aligning	align	VERB
faba-281	164	26	with	with	ADP
faba-281	164	27	global	global	ADJ
faba-281	164	28	standards	standard	NOUN
faba-281	164	29	.	.	PUNCT
faba-281	165	1	dandago	dandago	NOUN
faba-281	165	2	and	and	CCONJ
faba-281	165	3	abubakar	abubakar	PROPN
faba-281	165	4	(	(	PUNCT
faba-281	165	5	2025	2025	NUM
faba-281	165	6	)	)	PUNCT
faba-281	165	7	found	find	VERB
faba-281	165	8	that	that	DET
faba-281	165	9	level	level	NOUN
faba-281	165	10	2	2	NUM
faba-281	165	11	fair	fair	ADJ
faba-281	165	12	value	value	NOUN
faba-281	165	13	assets	asset	NOUN
faba-281	165	14	and	and	CCONJ
faba-281	165	15	level	level	NOUN
faba-281	165	16	1	1	NUM
faba-281	165	17	fair	fair	ADJ
faba-281	165	18	value	value	NOUN
faba-281	165	19	liabilities	liability	NOUN
faba-281	165	20	have	have	VERB
faba-281	165	21	an	an	DET
faba-281	165	22	insignificant	insignificant	ADJ
faba-281	165	23	positive	positive	ADJ
faba-281	165	24	impact	impact	NOUN
faba-281	165	25	on	on	ADP
faba-281	165	26	financial	financial	ADJ
faba-281	165	27	reporting	reporting	NOUN
faba-281	165	28	quality	quality	NOUN
faba-281	165	29	.	.	PUNCT
faba-281	166	1	the	the	DET
faba-281	166	2	findings	finding	NOUN
faba-281	166	3	also	also	ADV
faba-281	166	4	revealed	reveal	VERB
faba-281	166	5	that	that	SCONJ
faba-281	166	6	level	level	NOUN
faba-281	166	7	3	3	NUM
faba-281	166	8	fair	fair	ADJ
faba-281	166	9	value	value	NOUN
faba-281	166	10	assets	asset	NOUN
faba-281	166	11	and	and	CCONJ
faba-281	166	12	level	level	NOUN
faba-281	166	13	2	2	NUM
faba-281	166	14	fair	fair	ADJ
faba-281	166	15	value	value	NOUN
faba-281	166	16	liabilities	liability	NOUN
faba-281	166	17	have	have	VERB
faba-281	166	18	a	a	DET
faba-281	166	19	significant	significant	ADJ
faba-281	166	20	positive	positive	ADJ
faba-281	166	21	impact	impact	NOUN
faba-281	166	22	on	on	ADP
faba-281	166	23	financial	financial	ADJ
faba-281	166	24	reporting	reporting	NOUN
faba-281	166	25	quality	quality	NOUN
faba-281	166	26	.	.	PUNCT
faba-281	167	1	however	however	ADV
faba-281	167	2	,	,	PUNCT
faba-281	167	3	the	the	DET
faba-281	167	4	findings	finding	NOUN
faba-281	167	5	indicated	indicate	VERB
faba-281	167	6	that	that	SCONJ
faba-281	167	7	the	the	DET
faba-281	167	8	audit	audit	NOUN
faba-281	167	9	committee	committee	NOUN
faba-281	167	10	attributes	attribute	VERB
faba-281	167	11	index	index	NOUN
faba-281	167	12	has	have	VERB
faba-281	167	13	a	a	DET
faba-281	167	14	significant	significant	ADJ
faba-281	167	15	moderating	moderate	VERB
faba-281	167	16	effect	effect	NOUN
faba-281	167	17	on	on	ADP
faba-281	167	18	the	the	DET
faba-281	167	19	relationship	relationship	NOUN
faba-281	167	20	between	between	ADP
faba-281	167	21	fair	fair	ADJ
faba-281	167	22	value	value	NOUN
faba-281	167	23	accounting	accounting	NOUN
faba-281	167	24	and	and	CCONJ
faba-281	167	25	the	the	DET
faba-281	167	26	financial	financial	ADJ
faba-281	167	27	reporting	reporting	NOUN
faba-281	167	28	quality	quality	NOUN
faba-281	167	29	of	of	ADP
faba-281	167	30	listed	list	VERB
faba-281	167	31	consumer	consumer	NOUN
faba-281	167	32	goods	good	NOUN
faba-281	167	33	firms	firm	NOUN
faba-281	167	34	in	in	ADP
faba-281	167	35	nigeria	nigeria	PROPN
faba-281	167	36	.	.	PUNCT
faba-281	168	1	however	however	ADV
faba-281	168	2	,	,	PUNCT
faba-281	168	3	several	several	ADJ
faba-281	168	4	gaps	gap	NOUN
faba-281	168	5	remain	remain	VERB
faba-281	168	6	.	.	PUNCT
faba-281	169	1	first	first	ADV
faba-281	169	2	,	,	PUNCT
faba-281	169	3	most	most	ADJ
faba-281	169	4	nigerian	nigerian	ADJ
faba-281	169	5	studies	study	NOUN
faba-281	169	6	focus	focus	VERB
faba-281	169	7	on	on	ADP
faba-281	169	8	financial	financial	ADJ
faba-281	169	9	institutions	institution	NOUN
faba-281	169	10	,	,	PUNCT
faba-281	169	11	leaving	leave	VERB
faba-281	169	12	nonfinancial	nonfinancial	ADJ
faba-281	169	13	sectors	sector	NOUN
faba-281	169	14	,	,	PUNCT
faba-281	169	15	such	such	ADJ
faba-281	169	16	as	as	ADP
faba-281	169	17	consumer	consumer	NOUN
faba-281	169	18	goods	good	NOUN
faba-281	169	19	firms	firm	NOUN
faba-281	169	20	underexplored	underexplore	VERB
faba-281	169	21	despite	despite	SCONJ
faba-281	169	22	their	their	PRON
faba-281	169	23	significant	significant	ADJ
faba-281	169	24	role	role	NOUN
faba-281	169	25	in	in	ADP
faba-281	169	26	the	the	DET
faba-281	169	27	ngx	ngx	PROPN
faba-281	169	28	.	.	PROPN
faba-281	169	29	second	second	ADJ
faba-281	169	30	,	,	PUNCT
faba-281	169	31	limited	limited	ADJ
faba-281	169	32	research	research	NOUN
faba-281	169	33	has	have	AUX
faba-281	169	34	addressed	address	VERB
faba-281	169	35	the	the	DET
faba-281	169	36	moderating	moderate	VERB
faba-281	169	37	role	role	NOUN
faba-281	169	38	of	of	ADP
faba-281	169	39	audit	audit	NOUN
faba-281	169	40	committees	committee	NOUN
faba-281	169	41	in	in	ADP
faba-281	169	42	linking	link	VERB
faba-281	169	43	fva	fva	VERB
faba-281	169	44	and	and	CCONJ
faba-281	169	45	value	value	NOUN
faba-281	169	46	relevance	relevance	NOUN
faba-281	169	47	,	,	PUNCT
faba-281	169	48	especially	especially	ADV
faba-281	169	49	in	in	ADP
faba-281	169	50	emerging	emerge	VERB
faba-281	169	51	markets	market	NOUN
faba-281	169	52	.	.	PUNCT
faba-281	170	1	third	third	ADJ
faba-281	170	2	,	,	PUNCT
faba-281	170	3	methodological	methodological	ADJ
faba-281	170	4	diversity	diversity	NOUN
faba-281	170	5	is	be	AUX
faba-281	170	6	weak	weak	ADJ
faba-281	170	7	,	,	PUNCT
faba-281	170	8	as	as	SCONJ
faba-281	170	9	most	most	ADJ
faba-281	170	10	studies	study	NOUN
faba-281	170	11	rely	rely	VERB
faba-281	170	12	solely	solely	ADV
faba-281	170	13	on	on	ADP
faba-281	170	14	regression	regression	NOUN
faba-281	170	15	models	model	NOUN
faba-281	170	16	without	without	ADP
faba-281	170	17	addressing	address	VERB
faba-281	170	18	measurement	measurement	NOUN
faba-281	170	19	error	error	NOUN
faba-281	170	20	.	.	PUNCT
faba-281	171	1	this	this	DET
faba-281	171	2	study	study	NOUN
faba-281	171	3	addresses	address	VERB
faba-281	171	4	these	these	DET
faba-281	171	5	gaps	gap	NOUN
faba-281	171	6	by	by	ADP
faba-281	171	7	employing	employ	VERB
faba-281	171	8	structural	structural	ADJ
faba-281	171	9	equation	equation	NOUN
faba-281	171	10	modeling	modeling	NOUN
faba-281	171	11	(	(	PUNCT
faba-281	171	12	sem	sem	NOUN
faba-281	171	13	)	)	PUNCT
faba-281	171	14	to	to	PART
faba-281	171	15	evaluate	evaluate	VERB
faba-281	171	16	how	how	SCONJ
faba-281	171	17	audit	audit	NOUN
faba-281	171	18	committee	committee	NOUN
faba-281	171	19	attributes	attribute	VERB
faba-281	171	20	influence	influence	NOUN
faba-281	171	21	the	the	DET
faba-281	171	22	value	value	NOUN
faba-281	171	23	relevance	relevance	NOUN
faba-281	171	24	of	of	ADP
faba-281	171	25	fva	fva	VERB
faba-281	171	26	in	in	ADP
faba-281	171	27	kabiru	kabiru	PROPN
faba-281	171	28	isa	isa	PROPN
faba-281	171	29	dandago	dandago	NOUN
faba-281	171	30	,	,	PUNCT
faba-281	171	31	modibbo	modibbo	PROPN
faba-281	171	32	abubakar	abubakar	PROPN
faba-281	171	33	/	/	SYM
faba-281	171	34	finance	finance	NOUN
faba-281	171	35	,	,	PUNCT
faba-281	171	36	accounting	accounting	NOUN
faba-281	171	37	and	and	CCONJ
faba-281	171	38	business	business	NOUN
faba-281	171	39	analysis	analysis	NOUN
faba-281	171	40	,	,	PUNCT
faba-281	171	41	volume	volume	NOUN
faba-281	171	42	7	7	NUM
faba-281	171	43	,	,	PUNCT
faba-281	171	44	issue	issue	NOUN
faba-281	171	45	2	2	NUM
faba-281	171	46	,	,	PUNCT
faba-281	171	47	2025	2025	NUM
faba-281	171	48	240	240	NUM
faba-281	171	49	nigerian	nigerian	ADJ
faba-281	171	50	consumer	consumer	NOUN
faba-281	171	51	goods	good	NOUN
faba-281	171	52	firms	firm	NOUN
faba-281	171	53	.	.	PUNCT
faba-281	172	1	methodology	methodology	NOUN
faba-281	172	2	this	this	DET
faba-281	172	3	study	study	NOUN
faba-281	172	4	adopts	adopt	VERB
faba-281	172	5	a	a	DET
faba-281	172	6	correlational	correlational	ADJ
faba-281	172	7	ex	ex	NOUN
faba-281	172	8	-	-	ADJ
faba-281	172	9	post	post	ADJ
faba-281	172	10	facto	facto	X
faba-281	172	11	research	research	NOUN
faba-281	172	12	design	design	NOUN
faba-281	172	13	.	.	PUNCT
faba-281	173	1	the	the	DET
faba-281	173	2	choice	choice	NOUN
faba-281	173	3	of	of	ADP
faba-281	173	4	design	design	NOUN
faba-281	173	5	is	be	AUX
faba-281	173	6	guided	guide	VERB
faba-281	173	7	by	by	ADP
faba-281	173	8	the	the	DET
faba-281	173	9	study	study	NOUN
faba-281	173	10	’s	’s	PART
faba-281	173	11	objective	objective	NOUN
faba-281	173	12	:	:	PUNCT
faba-281	173	13	to	to	PART
faba-281	173	14	examine	examine	VERB
faba-281	173	15	whether	whether	SCONJ
faba-281	173	16	audit	audit	NOUN
faba-281	173	17	committee	committee	NOUN
faba-281	173	18	attributes	attribute	VERB
faba-281	173	19	moderate	moderate	VERB
faba-281	173	20	the	the	DET
faba-281	173	21	relationship	relationship	NOUN
faba-281	173	22	between	between	ADP
faba-281	173	23	fva	fva	ADJ
faba-281	173	24	and	and	CCONJ
faba-281	173	25	value	value	NOUN
faba-281	173	26	relevance	relevance	NOUN
faba-281	173	27	among	among	ADP
faba-281	173	28	listed	list	VERB
faba-281	173	29	consumer	consumer	NOUN
faba-281	173	30	goods	good	NOUN
faba-281	173	31	firms	firm	NOUN
faba-281	173	32	in	in	ADP
faba-281	173	33	nigeria	nigeria	PROPN
faba-281	173	34	.	.	PUNCT
faba-281	174	1	a	a	DET
faba-281	174	2	correlational	correlational	ADJ
faba-281	174	3	approach	approach	NOUN
faba-281	174	4	is	be	AUX
faba-281	174	5	appropriate	appropriate	ADJ
faba-281	174	6	because	because	SCONJ
faba-281	174	7	it	it	PRON
faba-281	174	8	allows	allow	VERB
faba-281	174	9	for	for	ADP
faba-281	174	10	the	the	DET
faba-281	174	11	investigation	investigation	NOUN
faba-281	174	12	of	of	ADP
faba-281	174	13	relationships	relationship	NOUN
faba-281	174	14	among	among	ADP
faba-281	174	15	variables	variable	NOUN
faba-281	174	16	,	,	PUNCT
faba-281	174	17	while	while	SCONJ
faba-281	174	18	the	the	DET
faba-281	174	19	ex	ex	NOUN
faba-281	174	20	-	-	ADJ
faba-281	174	21	post	post	ADJ
faba-281	174	22	facto	facto	X
faba-281	174	23	orientation	orientation	NOUN
faba-281	174	24	reflects	reflect	VERB
faba-281	174	25	reliance	reliance	NOUN
faba-281	174	26	on	on	ADP
faba-281	174	27	secondary	secondary	ADJ
faba-281	174	28	data	datum	NOUN
faba-281	174	29	from	from	ADP
faba-281	174	30	historical	historical	ADJ
faba-281	174	31	financial	financial	ADJ
faba-281	174	32	statements	statement	NOUN
faba-281	174	33	and	and	CCONJ
faba-281	174	34	stock	stock	NOUN
faba-281	174	35	prices	price	NOUN
faba-281	174	36	.	.	PUNCT
faba-281	175	1	this	this	DET
faba-281	175	2	design	design	NOUN
faba-281	175	3	is	be	AUX
faba-281	175	4	consistent	consistent	ADJ
faba-281	175	5	with	with	ADP
faba-281	175	6	prior	prior	ADJ
faba-281	175	7	value	value	NOUN
faba-281	175	8	relevance	relevance	NOUN
faba-281	175	9	studies	study	NOUN
faba-281	175	10	(	(	PUNCT
faba-281	175	11	barth	barth	NOUN
faba-281	175	12	et	et	PROPN
faba-281	175	13	al	al	PROPN
faba-281	175	14	.	.	PROPN
faba-281	175	15	2001	2001	NUM
faba-281	175	16	;	;	PUNCT
faba-281	175	17	song	song	NOUN
faba-281	175	18	et	et	PROPN
faba-281	175	19	al	al	PROPN
faba-281	175	20	.	.	PROPN
faba-281	175	21	2010	2010	NUM
faba-281	175	22	;	;	PUNCT
faba-281	175	23	abubakar	abubakar	PROPN
faba-281	175	24	2018	2018	NUM
faba-281	175	25	)	)	PUNCT
faba-281	175	26	,	,	PUNCT
faba-281	175	27	which	which	PRON
faba-281	175	28	typically	typically	ADV
faba-281	175	29	examine	examine	VERB
faba-281	175	30	associations	association	NOUN
faba-281	175	31	between	between	ADP
faba-281	175	32	accounting	accounting	NOUN
faba-281	175	33	data	datum	NOUN
faba-281	175	34	and	and	CCONJ
faba-281	175	35	market	market	NOUN
faba-281	175	36	-	-	PUNCT
faba-281	175	37	based	base	VERB
faba-281	175	38	measures	measure	NOUN
faba-281	175	39	.	.	PUNCT
faba-281	176	1	the	the	DET
faba-281	176	2	population	population	NOUN
faba-281	176	3	of	of	ADP
faba-281	176	4	the	the	DET
faba-281	176	5	study	study	NOUN
faba-281	176	6	comprises	comprise	VERB
faba-281	176	7	all	all	DET
faba-281	176	8	25	25	NUM
faba-281	176	9	consumer	consumer	NOUN
faba-281	176	10	goods	good	NOUN
faba-281	176	11	firms	firm	NOUN
faba-281	176	12	listed	list	VERB
faba-281	176	13	on	on	ADP
faba-281	176	14	the	the	DET
faba-281	176	15	ngx	ngx	NOUN
faba-281	176	16	as	as	ADP
faba-281	176	17	of	of	ADP
faba-281	176	18	december	december	PROPN
faba-281	176	19	2022	2022	NUM
faba-281	176	20	.	.	PUNCT
faba-281	177	1	these	these	DET
faba-281	177	2	firms	firm	NOUN
faba-281	177	3	play	play	VERB
faba-281	177	4	a	a	DET
faba-281	177	5	pivotal	pivotal	ADJ
faba-281	177	6	role	role	NOUN
faba-281	177	7	in	in	ADP
faba-281	177	8	nigeria	nigeria	PROPN
faba-281	177	9	’s	’s	PART
faba-281	177	10	economy	economy	NOUN
faba-281	177	11	by	by	ADP
faba-281	177	12	producing	produce	VERB
faba-281	177	13	essential	essential	ADJ
faba-281	177	14	goods	good	NOUN
faba-281	177	15	,	,	PUNCT
faba-281	177	16	contributing	contribute	VERB
faba-281	177	17	significantly	significantly	ADV
faba-281	177	18	to	to	ADP
faba-281	177	19	gdp	gdp	NOUN
faba-281	177	20	,	,	PUNCT
faba-281	177	21	and	and	CCONJ
faba-281	177	22	attracting	attract	VERB
faba-281	177	23	substantial	substantial	ADJ
faba-281	177	24	investment	investment	NOUN
faba-281	177	25	.	.	PUNCT
faba-281	178	1	a	a	DET
faba-281	178	2	purposive	purposive	ADJ
faba-281	178	3	sampling	sampling	NOUN
faba-281	178	4	technique	technique	NOUN
faba-281	178	5	was	be	AUX
faba-281	178	6	employed	employ	VERB
faba-281	178	7	to	to	PART
faba-281	178	8	ensure	ensure	VERB
faba-281	178	9	data	datum	NOUN
faba-281	178	10	availability	availability	NOUN
faba-281	178	11	and	and	CCONJ
faba-281	178	12	continuity	continuity	NOUN
faba-281	178	13	across	across	ADP
faba-281	178	14	the	the	DET
faba-281	178	15	study	study	NOUN
faba-281	178	16	period	period	NOUN
faba-281	178	17	(	(	PUNCT
faba-281	178	18	2012–2022	2012–2022	NUM
faba-281	178	19	)	)	PUNCT
faba-281	178	20	.	.	PUNCT
faba-281	179	1	firms	firm	NOUN
faba-281	179	2	with	with	ADP
faba-281	179	3	incomplete	incomplete	ADJ
faba-281	179	4	financial	financial	ADJ
faba-281	179	5	data	datum	NOUN
faba-281	179	6	,	,	PUNCT
faba-281	179	7	inconsistent	inconsistent	ADJ
faba-281	179	8	listings	listing	NOUN
faba-281	179	9	,	,	PUNCT
faba-281	179	10	or	or	CCONJ
faba-281	179	11	delistings	delisting	NOUN
faba-281	179	12	were	be	AUX
faba-281	179	13	excluded	exclude	VERB
faba-281	179	14	.	.	PUNCT
faba-281	180	1	specifically	specifically	ADV
faba-281	180	2	,	,	PUNCT
faba-281	180	3	premier	premier	PROPN
faba-281	180	4	breweries	breweries	PROPN
faba-281	180	5	plc	plc	PROPN
faba-281	180	6	,	,	PUNCT
faba-281	180	7	guinness	guinness	PROPN
faba-281	180	8	breweries	breweries	PROPN
faba-281	180	9	plc	plc	PROPN
faba-281	180	10	,	,	PUNCT
faba-281	180	11	multi	multi	ADJ
faba-281	180	12	-	-	ADJ
faba-281	180	13	trex	trex	PROPN
faba-281	180	14	food	food	PROPN
faba-281	180	15	plc	plc	PROPN
faba-281	180	16	,	,	PUNCT
faba-281	180	17	jos	jos	PROPN
faba-281	180	18	breweries	breweries	PROPN
faba-281	180	19	plc	plc	PROPN
faba-281	180	20	,	,	PUNCT
faba-281	180	21	and	and	CCONJ
faba-281	180	22	dangote	dangote	VERB
faba-281	180	23	flour	flour	NOUN
faba-281	180	24	mills	mill	NOUN
faba-281	180	25	plc	plc	PROPN
faba-281	180	26	were	be	AUX
faba-281	180	27	removed	remove	VERB
faba-281	180	28	due	due	ADP
faba-281	180	29	to	to	ADP
faba-281	180	30	listing	list	VERB
faba-281	180	31	irregularities	irregularity	NOUN
faba-281	180	32	.	.	PUNCT
faba-281	181	1	dn	dn	PROPN
faba-281	181	2	tyre	tyre	PROPN
faba-281	181	3	&	&	CCONJ
faba-281	181	4	rubber	rubber	PROPN
faba-281	181	5	plc	plc	PROPN
faba-281	181	6	and	and	CCONJ
faba-281	181	7	p.s	p.s	PROPN
faba-281	181	8	.	.	PROPN
faba-281	181	9	mandrid	mandrid	PROPN
faba-281	181	10	plc	plc	PROPN
faba-281	181	11	were	be	AUX
faba-281	181	12	excluded	exclude	VERB
faba-281	181	13	due	due	ADP
faba-281	181	14	to	to	ADP
faba-281	181	15	delisting	delist	VERB
faba-281	181	16	,	,	PUNCT
faba-281	181	17	while	while	SCONJ
faba-281	181	18	bua	bua	PROPN
faba-281	181	19	foods	foods	PROPN
faba-281	181	20	plc	plc	PROPN
faba-281	181	21	was	be	AUX
faba-281	181	22	only	only	ADV
faba-281	181	23	recently	recently	ADV
faba-281	181	24	listed	list	VERB
faba-281	181	25	in	in	ADP
faba-281	181	26	2022	2022	NUM
faba-281	181	27	.	.	PUNCT
faba-281	182	1	after	after	ADP
faba-281	182	2	applying	apply	VERB
faba-281	182	3	these	these	DET
faba-281	182	4	criteria	criterion	NOUN
faba-281	182	5	,	,	PUNCT
faba-281	182	6	17	17	NUM
faba-281	182	7	firms	firm	NOUN
faba-281	182	8	were	be	AUX
faba-281	182	9	retained	retain	VERB
faba-281	182	10	as	as	ADP
faba-281	182	11	the	the	DET
faba-281	182	12	final	final	ADJ
faba-281	182	13	sample	sample	NOUN
faba-281	182	14	.	.	PUNCT
faba-281	183	1	this	this	DET
faba-281	183	2	sample	sample	NOUN
faba-281	183	3	size	size	NOUN
faba-281	183	4	is	be	AUX
faba-281	183	5	consistent	consistent	ADJ
faba-281	183	6	with	with	ADP
faba-281	183	7	studies	study	NOUN
faba-281	183	8	of	of	ADP
faba-281	183	9	similar	similar	ADJ
faba-281	183	10	scope	scope	NOUN
faba-281	183	11	in	in	ADP
faba-281	183	12	nigeria	nigeria	PROPN
faba-281	183	13	and	and	CCONJ
faba-281	183	14	is	be	AUX
faba-281	183	15	deemed	deem	VERB
faba-281	183	16	adequate	adequate	ADJ
faba-281	183	17	for	for	ADP
faba-281	183	18	sem	sem	PROPN
faba-281	183	19	,	,	PUNCT
faba-281	183	20	which	which	PRON
faba-281	183	21	requires	require	VERB
faba-281	183	22	a	a	DET
faba-281	183	23	relatively	relatively	ADV
faba-281	183	24	large	large	ADJ
faba-281	183	25	sample	sample	NOUN
faba-281	183	26	-	-	PUNCT
faba-281	183	27	to	to	ADP
faba-281	183	28	-	-	PUNCT
faba-281	183	29	variable	variable	NOUN
faba-281	183	30	ratio	ratio	NOUN
faba-281	183	31	for	for	ADP
faba-281	183	32	robust	robust	ADJ
faba-281	183	33	estimation	estimation	NOUN
faba-281	183	34	(	(	PUNCT
faba-281	183	35	hair	hair	NOUN
faba-281	183	36	et	et	PROPN
faba-281	183	37	al	al	PROPN
faba-281	183	38	.	.	PROPN
faba-281	183	39	2010	2010	NUM
faba-281	183	40	)	)	PUNCT
faba-281	183	41	.	.	PUNCT
faba-281	184	1	the	the	DET
faba-281	184	2	study	study	NOUN
faba-281	184	3	relied	rely	VERB
faba-281	184	4	exclusively	exclusively	ADV
faba-281	184	5	on	on	ADP
faba-281	184	6	secondary	secondary	ADJ
faba-281	184	7	data	datum	NOUN
faba-281	184	8	.	.	PUNCT
faba-281	185	1	annual	annual	ADJ
faba-281	185	2	reports	report	NOUN
faba-281	185	3	and	and	CCONJ
faba-281	185	4	accounts	account	NOUN
faba-281	185	5	of	of	ADP
faba-281	185	6	the	the	DET
faba-281	185	7	sampled	sample	VERB
faba-281	185	8	firms	firm	NOUN
faba-281	185	9	provided	provide	VERB
faba-281	185	10	information	information	NOUN
faba-281	185	11	on	on	ADP
faba-281	185	12	book	book	NOUN
faba-281	185	13	value	value	NOUN
faba-281	185	14	,	,	PUNCT
faba-281	185	15	earnings	earning	NOUN
faba-281	185	16	,	,	PUNCT
faba-281	185	17	fair	fair	ADJ
faba-281	185	18	value	value	NOUN
faba-281	185	19	disclosures	disclosure	NOUN
faba-281	185	20	,	,	PUNCT
faba-281	185	21	and	and	CCONJ
faba-281	185	22	audit	audit	NOUN
faba-281	185	23	committee	committee	NOUN
faba-281	185	24	characteristics	characteristic	NOUN
faba-281	185	25	.	.	PUNCT
faba-281	186	1	stock	stock	NOUN
faba-281	186	2	price	price	NOUN
faba-281	186	3	data	datum	NOUN
faba-281	186	4	were	be	AUX
faba-281	186	5	sourced	source	VERB
faba-281	186	6	from	from	ADP
faba-281	186	7	ngx	ngx	PROPN
faba-281	186	8	daily	daily	ADJ
faba-281	186	9	price	price	NOUN
faba-281	186	10	listings	listing	NOUN
faba-281	186	11	.	.	PUNCT
faba-281	187	1	to	to	PART
faba-281	187	2	ensure	ensure	VERB
faba-281	187	3	consistency	consistency	NOUN
faba-281	187	4	,	,	PUNCT
faba-281	187	5	stock	stock	NOUN
faba-281	187	6	prices	price	NOUN
faba-281	187	7	were	be	AUX
faba-281	187	8	measured	measure	VERB
faba-281	187	9	90	90	NUM
faba-281	187	10	days	day	NOUN
faba-281	187	11	after	after	ADP
faba-281	187	12	each	each	DET
faba-281	187	13	firm	firm	NOUN
faba-281	187	14	’s	’s	PART
faba-281	187	15	year	year	NOUN
faba-281	187	16	-	-	PUNCT
faba-281	187	17	end	end	NOUN
faba-281	187	18	to	to	PART
faba-281	187	19	allow	allow	VERB
faba-281	187	20	for	for	ADP
faba-281	187	21	market	market	NOUN
faba-281	187	22	assimilation	assimilation	NOUN
faba-281	187	23	of	of	ADP
faba-281	187	24	published	publish	VERB
faba-281	187	25	financial	financial	ADJ
faba-281	187	26	information	information	NOUN
faba-281	187	27	,	,	PUNCT
faba-281	187	28	in	in	ADP
faba-281	187	29	line	line	NOUN
faba-281	187	30	with	with	ADP
faba-281	187	31	barth	barth	NOUN
faba-281	187	32	et	et	PROPN
faba-281	187	33	al	al	PROPN
faba-281	187	34	.	.	PROPN
faba-281	188	1	(	(	PUNCT
faba-281	188	2	2001	2001	NUM
faba-281	188	3	)	)	PUNCT
faba-281	188	4	.	.	PUNCT
faba-281	189	1	traditional	traditional	ADJ
faba-281	189	2	regression	regression	NOUN
faba-281	189	3	models	model	NOUN
faba-281	189	4	such	such	ADJ
faba-281	189	5	as	as	ADP
faba-281	189	6	ols	ol	NOUN
faba-281	189	7	and	and	CCONJ
faba-281	189	8	panel	panel	NOUN
faba-281	189	9	regression	regression	NOUN
faba-281	189	10	are	be	AUX
faba-281	189	11	widely	widely	ADV
faba-281	189	12	used	use	VERB
faba-281	189	13	in	in	ADP
faba-281	189	14	value	value	NOUN
faba-281	189	15	relevance	relevance	NOUN
faba-281	189	16	studies	study	NOUN
faba-281	189	17	.	.	PUNCT
faba-281	190	1	however	however	ADV
faba-281	190	2	,	,	PUNCT
faba-281	190	3	they	they	PRON
faba-281	190	4	assume	assume	VERB
faba-281	190	5	perfect	perfect	ADJ
faba-281	190	6	measurement	measurement	NOUN
faba-281	190	7	and	and	CCONJ
faba-281	190	8	often	often	ADV
faba-281	190	9	fail	fail	VERB
faba-281	190	10	to	to	PART
faba-281	190	11	account	account	VERB
faba-281	190	12	for	for	ADP
faba-281	190	13	latent	latent	NOUN
faba-281	190	14	constructs	construct	NOUN
faba-281	190	15	and	and	CCONJ
faba-281	190	16	error	error	NOUN
faba-281	190	17	correlations	correlation	NOUN
faba-281	190	18	.	.	PUNCT
faba-281	191	1	this	this	DET
faba-281	191	2	study	study	NOUN
faba-281	191	3	employs	employ	VERB
faba-281	191	4	sem	sem	NOUN
faba-281	191	5	using	use	VERB
faba-281	191	6	ibm	ibm	PROPN
faba-281	191	7	amos	amos	PROPN
faba-281	191	8	because	because	SCONJ
faba-281	191	9	the	the	DET
faba-281	191	10	audit	audit	NOUN
faba-281	191	11	committee	committee	NOUN
faba-281	191	12	index	index	NOUN
faba-281	191	13	is	be	AUX
faba-281	191	14	a	a	DET
faba-281	191	15	composite	composite	ADJ
faba-281	191	16	latent	latent	NOUN
faba-281	191	17	variable	variable	NOUN
faba-281	191	18	that	that	SCONJ
faba-281	191	19	sem	sem	NOUN
faba-281	191	20	models	model	NOUN
faba-281	191	21	more	more	ADV
faba-281	191	22	accurately	accurately	ADV
faba-281	191	23	than	than	ADP
faba-281	191	24	ols	ol	NOUN
faba-281	191	25	;	;	PUNCT
faba-281	191	26	sem	sem	NOUN
faba-281	191	27	explicitly	explicitly	ADV
faba-281	191	28	accounts	account	VERB
faba-281	191	29	for	for	ADP
faba-281	191	30	measurement	measurement	NOUN
faba-281	191	31	error	error	NOUN
faba-281	191	32	in	in	ADP
faba-281	191	33	observed	observed	ADJ
faba-281	191	34	variables	variable	NOUN
faba-281	191	35	,	,	PUNCT
faba-281	191	36	and	and	CCONJ
faba-281	191	37	sem	sem	NOUN
faba-281	191	38	provides	provide	VERB
faba-281	191	39	goodness	goodness	NOUN
faba-281	191	40	-	-	PUNCT
faba-281	191	41	of	of	ADP
faba-281	191	42	-	-	PUNCT
faba-281	191	43	fit	fit	ADJ
faba-281	191	44	statistics	statistic	NOUN
faba-281	191	45	(	(	PUNCT
faba-281	191	46	rmsea	rmsea	NOUN
faba-281	191	47	,	,	PUNCT
faba-281	191	48	cfi	cfi	PROPN
faba-281	191	49	,	,	PUNCT
faba-281	191	50	tli	tli	PROPN
faba-281	191	51	,	,	PUNCT
faba-281	191	52	srmr	srmr	PROPN
faba-281	191	53	)	)	PUNCT
faba-281	191	54	that	that	PRON
faba-281	191	55	evaluate	evaluate	VERB
faba-281	191	56	the	the	DET
faba-281	191	57	adequacy	adequacy	NOUN
faba-281	191	58	of	of	ADP
faba-281	191	59	the	the	DET
faba-281	191	60	model	model	NOUN
faba-281	191	61	.	.	PUNCT
faba-281	192	1	this	this	DET
faba-281	192	2	methodological	methodological	ADJ
faba-281	192	3	advancement	advancement	NOUN
faba-281	192	4	addresses	address	VERB
faba-281	192	5	the	the	DET
faba-281	192	6	limitations	limitation	NOUN
faba-281	192	7	of	of	ADP
faba-281	192	8	prior	prior	ADJ
faba-281	192	9	nigerian	nigerian	ADJ
faba-281	192	10	studies	study	NOUN
faba-281	192	11	that	that	PRON
faba-281	192	12	relied	rely	VERB
faba-281	192	13	solely	solely	ADV
faba-281	192	14	on	on	ADP
faba-281	192	15	regression	regression	NOUN
faba-281	192	16	analysis	analysis	NOUN
faba-281	192	17	.	.	PUNCT
faba-281	193	1	one	one	NUM
faba-281	193	2	of	of	ADP
faba-281	193	3	the	the	DET
faba-281	193	4	market	market	NOUN
faba-281	193	5	measures	measure	NOUN
faba-281	193	6	of	of	ADP
faba-281	193	7	frq	frq	PROPN
faba-281	193	8	is	be	AUX
faba-281	193	9	the	the	DET
faba-281	193	10	association	association	NOUN
faba-281	193	11	of	of	ADP
faba-281	193	12	accounting	accounting	NOUN
faba-281	193	13	information	information	NOUN
faba-281	193	14	with	with	ADP
faba-281	193	15	firm	firm	ADJ
faba-281	193	16	market	market	NOUN
faba-281	193	17	values	value	NOUN
faba-281	193	18	.	.	PUNCT
faba-281	194	1	to	to	PART
faba-281	194	2	test	test	VERB
faba-281	194	3	the	the	DET
faba-281	194	4	value	value	NOUN
faba-281	194	5	relevance	relevance	NOUN
faba-281	194	6	of	of	ADP
faba-281	194	7	fva	fva	NOUN
faba-281	194	8	,	,	PUNCT
faba-281	194	9	the	the	DET
faba-281	194	10	study	study	NOUN
faba-281	194	11	estimates	estimate	VERB
faba-281	194	12	the	the	DET
faba-281	194	13	association	association	NOUN
faba-281	194	14	between	between	ADP
faba-281	194	15	share	share	NOUN
faba-281	194	16	prices	price	NOUN
faba-281	194	17	and	and	CCONJ
faba-281	194	18	fair	fair	ADJ
faba-281	194	19	values	value	NOUN
faba-281	194	20	of	of	ADP
faba-281	194	21	assets	asset	NOUN
faba-281	194	22	and	and	CCONJ
faba-281	194	23	liabilities	liability	NOUN
faba-281	194	24	using	use	VERB
faba-281	194	25	the	the	DET
faba-281	194	26	modified	modified	ADJ
faba-281	194	27	ohlson	ohlson	NOUN
faba-281	194	28	(	(	PUNCT
faba-281	194	29	1995	1995	NUM
faba-281	194	30	)	)	PUNCT
faba-281	194	31	model	model	NOUN
faba-281	194	32	,	,	PUNCT
faba-281	194	33	which	which	PRON
faba-281	194	34	has	have	AUX
faba-281	194	35	been	be	AUX
faba-281	194	36	extensively	extensively	ADV
faba-281	194	37	employed	employ	VERB
faba-281	194	38	in	in	ADP
faba-281	194	39	the	the	DET
faba-281	194	40	literature	literature	NOUN
faba-281	194	41	.	.	PUNCT
faba-281	195	1	the	the	DET
faba-281	195	2	model	model	NOUN
faba-281	195	3	is	be	AUX
faba-281	195	4	as	as	SCONJ
faba-281	195	5	follows	follow	VERB
faba-281	195	6	:	:	PUNCT
faba-281	195	7	mpsit	mpsit	NOUN
faba-281	195	8	=	=	PUNCT
faba-281	195	9	β0	β0	PROPN
faba-281	196	1	+	+	CCONJ
faba-281	196	2	β1bpsit	β1bpsit	PROPN
faba-281	196	3	+	+	CCONJ
faba-281	196	4	β2epsit	β2epsit	VERB
faba-281	196	5	+	+	NOUN
faba-281	196	6	β3fva1it	β3fva1it	PUNCT
faba-281	197	1	+	+	NUM
faba-281	197	2	β4fva2it	β4fva2it	PUNCT
faba-281	197	3	+	+	CCONJ
faba-281	197	4	β5fva3it	β5fva3it	X
faba-281	198	1	+	+	PUNCT
faba-281	198	2	β6fvl1it	β6fvl1it	X
faba-281	199	1	+	+	CCONJ
faba-281	199	2	β7fvl2it	β7fvl2it	PUNCT
faba-281	200	1	+	+	NUM
faba-281	200	2	β8fvl3it	β8fvl3it	PUNCT
faba-281	201	1	+	+	CCONJ
faba-281	201	2	β9aciit	β9aciit	SYM
faba-281	201	3	+	+	CCONJ
faba-281	201	4	β10fszit	β10fszit	NOUN
faba-281	201	5	+	+	CCONJ
faba-281	201	6	β11fgeit	β11fgeit	PROPN
faba-281	201	7	+	+	CCONJ
faba-281	201	8	εit	εit	NOUN
faba-281	201	9	(	(	PUNCT
faba-281	201	10	1	1	NUM
faba-281	201	11	)	)	PUNCT
faba-281	201	12	where	where	SCONJ
faba-281	201	13	;	;	PUNCT
faba-281	201	14	mpsit	mpsit	ADJ
faba-281	201	15	market	market	NOUN
faba-281	201	16	price	price	NOUN
faba-281	201	17	per	per	ADP
faba-281	201	18	share	share	NOUN
faba-281	201	19	of	of	ADP
faba-281	201	20	firm	firm	ADJ
faba-281	201	21	i	i	PRON
faba-281	201	22	in	in	ADP
faba-281	201	23	year	year	NOUN
faba-281	201	24	t	t	PROPN
faba-281	201	25	bpsit	bpsit	NOUN
faba-281	201	26	book	book	NOUN
faba-281	201	27	value	value	NOUN
faba-281	201	28	per	per	ADP
faba-281	201	29	share	share	NOUN
faba-281	201	30	of	of	ADP
faba-281	201	31	firm	firm	ADJ
faba-281	201	32	i	i	PRON
faba-281	201	33	in	in	ADP
faba-281	201	34	year	year	NOUN
faba-281	201	35	t	t	AUX
faba-281	201	36	epsit	epsit	VERB
faba-281	201	37	earnings	earning	NOUN
faba-281	201	38	per	per	ADP
faba-281	201	39	share	share	NOUN
faba-281	201	40	of	of	ADP
faba-281	201	41	firm	firm	ADJ
faba-281	201	42	i	i	PRON
faba-281	201	43	in	in	ADP
faba-281	201	44	year	year	NOUN
faba-281	202	1	t	t	PROPN
faba-281	202	2	β0	β0	PROPN
faba-281	202	3	is	be	AUX
faba-281	202	4	the	the	DET
faba-281	202	5	regression	regression	NOUN
faba-281	202	6	intercept	intercept	NOUN
faba-281	202	7	,	,	PUNCT
faba-281	202	8	β1β11	β1β11	X
faba-281	202	9	are	be	AUX
faba-281	202	10	estimators	estimator	NOUN
faba-281	202	11	,	,	PUNCT
faba-281	202	12	while	while	SCONJ
faba-281	202	13	εit	εit	NOUN
faba-281	202	14	is	be	AUX
faba-281	202	15	the	the	DET
faba-281	202	16	residuals	residual	NOUN
faba-281	202	17	to	to	PART
faba-281	202	18	examine	examine	VERB
faba-281	202	19	the	the	DET
faba-281	202	20	moderating	moderate	VERB
faba-281	202	21	effect	effect	NOUN
faba-281	202	22	of	of	ADP
faba-281	202	23	the	the	DET
faba-281	202	24	audit	audit	NOUN
faba-281	202	25	committee	committee	NOUN
faba-281	202	26	(	(	PUNCT
faba-281	202	27	using	use	VERB
faba-281	202	28	an	an	DET
faba-281	202	29	index	index	NOUN
faba-281	202	30	score	score	NOUN
faba-281	202	31	)	)	PUNCT
faba-281	202	32	on	on	ADP
faba-281	202	33	the	the	DET
faba-281	202	34	value	value	NOUN
faba-281	202	35	relevance	relevance	NOUN
faba-281	202	36	of	of	ADP
faba-281	202	37	fair	fair	ADJ
faba-281	202	38	value	value	NOUN
faba-281	202	39	assets	asset	NOUN
faba-281	202	40	and	and	CCONJ
faba-281	202	41	liabilities	liability	NOUN
faba-281	202	42	of	of	ADP
faba-281	202	43	listed	list	VERB
faba-281	202	44	consumer	consumer	NOUN
faba-281	202	45	goods	good	NOUN
faba-281	202	46	firms	firm	NOUN
faba-281	202	47	in	in	ADP
faba-281	202	48	nigeria	nigeria	PROPN
faba-281	202	49	,	,	PUNCT
faba-281	202	50	the	the	DET
faba-281	202	51	following	follow	VERB
faba-281	202	52	model	model	NOUN
faba-281	202	53	will	will	AUX
faba-281	202	54	be	be	AUX
faba-281	202	55	used	use	VERB
faba-281	202	56	:	:	PUNCT
faba-281	202	57	kabiru	kabiru	PROPN
faba-281	202	58	isa	isa	PROPN
faba-281	202	59	dandago	dandago	NOUN
faba-281	202	60	,	,	PUNCT
faba-281	202	61	modibbo	modibbo	PROPN
faba-281	202	62	abubakar	abubakar	PROPN
faba-281	202	63	/	/	SYM
faba-281	202	64	finance	finance	NOUN
faba-281	202	65	,	,	PUNCT
faba-281	202	66	accounting	accounting	NOUN
faba-281	202	67	and	and	CCONJ
faba-281	202	68	business	business	NOUN
faba-281	202	69	analysis	analysis	NOUN
faba-281	202	70	,	,	PUNCT
faba-281	202	71	volume	volume	NOUN
faba-281	202	72	7	7	NUM
faba-281	202	73	,	,	PUNCT
faba-281	202	74	issue	issue	NOUN
faba-281	202	75	2	2	NUM
faba-281	202	76	,	,	PUNCT
faba-281	202	77	2025	2025	NUM
faba-281	202	78	241	241	NUM
faba-281	202	79	mpsit	mpsit	NOUN
faba-281	202	80	=	=	SYM
faba-281	203	1	β0	β0	NOUN
faba-281	203	2	+	+	CCONJ
faba-281	203	3	β1bpsit	β1bpsit	PROPN
faba-281	203	4	+	+	CCONJ
faba-281	203	5	β2epsit	β2epsit	VERB
faba-281	203	6	+	+	NOUN
faba-281	203	7	β3fva1it	β3fva1it	PUNCT
faba-281	204	1	+	+	NUM
faba-281	204	2	β4fva2it	β4fva2it	PUNCT
faba-281	204	3	+	+	CCONJ
faba-281	204	4	β5fva3it	β5fva3it	X
faba-281	205	1	+	+	PUNCT
faba-281	205	2	β6fvl1it	β6fvl1it	X
faba-281	206	1	+	+	CCONJ
faba-281	206	2	β7fvl2it	β7fvl2it	PUNCT
faba-281	207	1	+	+	NUM
faba-281	207	2	β8fvl3it	β8fvl3it	PUNCT
faba-281	207	3	+	+	NUM
faba-281	207	4	β9aciit	β9aciit	SYM
faba-281	207	5	+	+	NOUN
faba-281	207	6	β10fva1it*aciit	β10fva1it*aciit	SYM
faba-281	207	7	+	+	CCONJ
faba-281	207	8	β11fva2it*aciit	β11fva2it*aciit	ADJ
faba-281	207	9	+	+	NUM
faba-281	207	10	β12fva3it*aciit	β12fva3it*aciit	SYM
faba-281	207	11	+	+	NUM
faba-281	207	12	β13fvl1it*aciit	β13fvl1it*aciit	SYM
faba-281	207	13	+	+	CCONJ
faba-281	207	14	β14fvl2it*aciit	β14fvl2it*aciit	NUM
faba-281	208	1	+	+	CCONJ
faba-281	208	2	β15fvl3it*aciit	β15fvl3it*aciit	PUNCT
faba-281	209	1	+	+	NUM
faba-281	209	2	β16fszit	β16fszit	PROPN
faba-281	209	3	+	+	CCONJ
faba-281	209	4	β17fgeit	β17fgeit	PROPN
faba-281	209	5	+	+	CCONJ
faba-281	209	6	εit	εit	NOUN
faba-281	209	7	(	(	PUNCT
faba-281	209	8	2	2	NUM
faba-281	209	9	)	)	PUNCT
faba-281	209	10	as	as	ADP
faba-281	209	11	a	a	DET
faba-281	209	12	moderating	moderate	VERB
faba-281	209	13	variable	variable	NOUN
faba-281	209	14	and	and	CCONJ
faba-281	209	15	for	for	SCONJ
faba-281	209	16	the	the	DET
faba-281	209	17	study	study	NOUN
faba-281	209	18	to	to	PART
faba-281	209	19	capture	capture	VERB
faba-281	209	20	the	the	DET
faba-281	209	21	multiple	multiple	ADJ
faba-281	209	22	dimensions	dimension	NOUN
faba-281	209	23	of	of	ADP
faba-281	209	24	the	the	DET
faba-281	209	25	firms	firm	NOUN
faba-281	209	26	’	’	PART
faba-281	209	27	ac	ac	PROPN
faba-281	209	28	structure	structure	NOUN
faba-281	209	29	and	and	CCONJ
faba-281	209	30	attributes	attribute	VERB
faba-281	209	31	,	,	PUNCT
faba-281	209	32	an	an	DET
faba-281	209	33	audit	audit	NOUN
faba-281	209	34	committee	committee	NOUN
faba-281	209	35	attributes	attribute	VERB
faba-281	209	36	index	index	NOUN
faba-281	209	37	(	(	PUNCT
faba-281	209	38	aci	aci	PROPN
faba-281	209	39	)	)	PUNCT
faba-281	209	40	was	be	AUX
faba-281	209	41	developed	develop	VERB
faba-281	209	42	based	base	VERB
faba-281	209	43	on	on	ADP
faba-281	209	44	the	the	DET
faba-281	209	45	attributes	attribute	NOUN
faba-281	209	46	:	:	PUNCT
faba-281	209	47	audit	audit	NOUN
faba-281	209	48	committee	committee	NOUN
faba-281	209	49	size	size	NOUN
faba-281	209	50	,	,	PUNCT
faba-281	209	51	appointment	appointment	NOUN
faba-281	209	52	of	of	ADP
faba-281	209	53	independent	independent	ADJ
faba-281	209	54	directors	director	NOUN
faba-281	209	55	,	,	PUNCT
faba-281	209	56	independent	independent	ADJ
faba-281	209	57	chair	chair	NOUN
faba-281	209	58	,	,	PUNCT
faba-281	209	59	financial	financial	ADJ
faba-281	209	60	expertise	expertise	NOUN
faba-281	209	61	,	,	PUNCT
faba-281	209	62	women	woman	NOUN
faba-281	209	63	,	,	PUNCT
faba-281	209	64	foreign	foreign	ADJ
faba-281	209	65	membership	membership	NOUN
faba-281	209	66	,	,	PUNCT
faba-281	209	67	audit	audit	NOUN
faba-281	209	68	committee	committee	NOUN
faba-281	209	69	meetings	meeting	NOUN
faba-281	209	70	frequency	frequency	NOUN
faba-281	209	71	,	,	PUNCT
faba-281	209	72	and	and	CCONJ
faba-281	209	73	meetings	meeting	NOUN
faba-281	209	74	attendance	attendance	NOUN
faba-281	209	75	.	.	PUNCT
faba-281	210	1	results	result	NOUN
faba-281	210	2	and	and	CCONJ
faba-281	210	3	discussions	discussion	NOUN
faba-281	210	4	descriptive	descriptive	ADJ
faba-281	210	5	statistics	statistic	NOUN
faba-281	210	6	the	the	DET
faba-281	210	7	descriptive	descriptive	ADJ
faba-281	210	8	statistics	statistic	NOUN
faba-281	210	9	of	of	ADP
faba-281	210	10	the	the	DET
faba-281	210	11	variables	variable	NOUN
faba-281	210	12	are	be	AUX
faba-281	210	13	presented	present	VERB
faba-281	210	14	in	in	ADP
faba-281	210	15	table	table	NOUN
faba-281	210	16	1	1	NUM
faba-281	210	17	.	.	PUNCT
faba-281	210	18	table	table	NOUN
faba-281	210	19	1	1	NUM
faba-281	210	20	.	.	PUNCT
faba-281	210	21	descriptive	descriptive	ADJ
faba-281	210	22	statistics	statistic	NOUN
faba-281	210	23	of	of	ADP
faba-281	210	24	variables	variable	NOUN
faba-281	210	25	of	of	ADP
faba-281	210	26	the	the	DET
faba-281	210	27	study	study	NOUN
faba-281	210	28	variables	variable	NOUN
faba-281	210	29	mean	mean	VERB
faba-281	210	30	std	std	X
faba-281	210	31	.	.	PROPN
faba-281	210	32	dev	dev	PROPN
faba-281	210	33	.	.	PUNCT
faba-281	211	1	minimum	minimum	PROPN
faba-281	211	2	maximum	maximum	PROPN
faba-281	211	3	skewness	skewness	NOUN
faba-281	211	4	kurtosis	kurtosis	NOUN
faba-281	211	5	n	n	PRON
faba-281	211	6	mps	mps	PROPN
faba-281	211	7	88.086	88.086	NUM
faba-281	211	8	267.155	267.155	NUM
faba-281	211	9	1.000	1.000	NUM
faba-281	211	10	1557	1557	NUM
faba-281	211	11	4.086	4.086	NUM
faba-281	211	12	19.162	19.162	NUM
faba-281	211	13	187	187	NUM
faba-281	211	14	fva1	fva1	NOUN
faba-281	211	15	1.609	1.609	NUM
faba-281	211	16	7.587	7.587	NUM
faba-281	211	17	0.000	0.000	NUM
faba-281	211	18	62.300	62.300	NUM
faba-281	211	19	5.699	5.699	NUM
faba-281	211	20	36.978	36.978	NUM
faba-281	211	21	187	187	NUM
faba-281	211	22	fva2	fva2	PROPN
faba-281	211	23	1.073	1.073	NUM
faba-281	211	24	5.298	5.298	NUM
faba-281	211	25	0.000	0.000	NUM
faba-281	211	26	57.100	57.100	NUM
faba-281	211	27	8.856	8.856	NUM
faba-281	211	28	86.235	86.235	NUM
faba-281	211	29	187	187	NUM
faba-281	211	30	fva3	fva3	NOUN
faba-281	211	31	104.28	104.28	NUM
faba-281	211	32	130.389	130.389	NUM
faba-281	211	33	0.050	0.050	NUM
faba-281	211	34	639.00	639.00	NUM
faba-281	211	35	1.614	1.614	NUM
faba-281	211	36	5.158	5.158	NUM
faba-281	211	37	187	187	NUM
faba-281	211	38	fvl1	fvl1	NOUN
faba-281	211	39	19.232	19.232	NUM
faba-281	211	40	34.629	34.629	NUM
faba-281	211	41	0.010	0.010	NUM
faba-281	211	42	178.00	178.00	NUM
faba-281	211	43	2.734	2.734	NUM
faba-281	211	44	10.672	10.672	NUM
faba-281	211	45	187	187	NUM
faba-281	211	46	fvl2	fvl2	NOUN
faba-281	211	47	33.166	33.166	NUM
faba-281	211	48	47.708	47.708	NUM
faba-281	211	49	0.030	0.030	NUM
faba-281	211	50	257.00	257.00	NUM
faba-281	211	51	2.105	2.105	NUM
faba-281	211	52	7.367	7.367	NUM
faba-281	211	53	187	187	NUM
faba-281	211	54	fvl3	fvl3	NOUN
faba-281	211	55	53.636	53.636	NUM
faba-281	211	56	75.554	75.554	NUM
faba-281	211	57	0.010	0.010	NUM
faba-281	211	58	408.00	408.00	NUM
faba-281	211	59	2.029	2.029	NUM
faba-281	211	60	7.116	7.116	NUM
faba-281	211	61	187	187	NUM
faba-281	211	62	acs	ac	NOUN
faba-281	211	63	5.689	5.689	NUM
faba-281	211	64	0.664	0.664	NUM
faba-281	211	65	4.000	4.000	NUM
faba-281	211	66	7.000	7.000	NUM
faba-281	211	67	-0.996	-0.996	NOUN
faba-281	211	68	3.887	3.887	NUM
faba-281	211	69	187	187	NUM
faba-281	211	70	ain	ain	NOUN
faba-281	211	71	1.957	1.957	NUM
faba-281	211	72	0.848	0.848	NUM
faba-281	211	73	0.000	0.000	NUM
faba-281	211	74	3.000	3.000	NUM
faba-281	211	75	-0.503	-0.503	NUM
faba-281	211	76	2.667	2.667	NUM
faba-281	211	77	187	187	NUM
faba-281	211	78	amf	amf	PROPN
faba-281	211	79	3.561	3.561	NUM
faba-281	211	80	0.688	0.688	NUM
faba-281	211	81	2.000	2.000	NUM
faba-281	211	82	5.000	5.000	NUM
faba-281	211	83	-0.073	-0.073	NUM
faba-281	211	84	2.793	2.793	NUM
faba-281	211	85	187	187	NUM
faba-281	211	86	ama	ama	NOUN
faba-281	211	87	18.567	18.567	NUM
faba-281	211	88	3.652	3.652	NUM
faba-281	211	89	11.000	11.000	NUM
faba-281	211	90	26.000	26.000	NUM
faba-281	211	91	-0.020	-0.020	NOUN
faba-281	211	92	2.269	2.269	NUM
faba-281	211	93	187	187	NUM
faba-281	211	94	acf	acf	NOUN
faba-281	211	95	0.481	0.481	NUM
faba-281	211	96	0.501	0.501	NUM
faba-281	211	97	0.000	0.000	NUM
faba-281	211	98	1.000	1.000	NUM
faba-281	211	99	0.075	0.075	NUM
faba-281	211	100	1.005	1.005	NUM
faba-281	211	101	187	187	NUM
faba-281	211	102	acc	acc	NOUN
faba-281	211	103	0.936	0.936	NUM
faba-281	211	104	0.246	0.246	NUM
faba-281	211	105	0.000	0.000	NUM
faba-281	211	106	1.000	1.000	NUM
faba-281	211	107	-3.557	-3.557	NUM
faba-281	211	108	13.652	13.652	NUM
faba-281	211	109	187	187	NUM
faba-281	211	110	afx	afx	NOUN
faba-281	211	111	0.492	0.492	NUM
faba-281	211	112	0.246	0.246	NUM
faba-281	211	113	0.000	0.000	NUM
faba-281	211	114	1.000	1.000	NUM
faba-281	211	115	0.032	0.032	NUM
faba-281	211	116	1.001	1.001	NUM
faba-281	211	117	187	187	NUM
faba-281	211	118	acg	acg	VERB
faba-281	211	119	0.663	0.663	NUM
faba-281	211	120	0.474	0.474	NUM
faba-281	211	121	0.000	0.000	NUM
faba-281	211	122	1.000	1.000	NUM
faba-281	211	123	-0.690	-0.690	NUM
faba-281	211	124	1.476	1.476	NUM
faba-281	211	125	187	187	NUM
faba-281	211	126	aci	aci	NOUN
faba-281	211	127	4.118	4.118	NUM
faba-281	211	128	0.662	0.662	NUM
faba-281	211	129	3.000	3.000	NUM
faba-281	211	130	5.000	5.000	NUM
faba-281	211	131	-0.131	-0.131	NUM
faba-281	211	132	2.272	2.272	NUM
faba-281	211	133	187	187	NUM
faba-281	211	134	bvs	bvs	NOUN
faba-281	211	135	12.396	12.396	NUM
faba-281	211	136	14.321	14.321	NUM
faba-281	211	137	-8.000	-8.000	NUM
faba-281	212	1	63.000	63.000	NUM
faba-281	212	2	1.348	1.348	NUM
faba-281	212	3	4.149	4.149	NUM
faba-281	212	4	187	187	NUM
faba-281	212	5	eps	eps	ADP
faba-281	212	6	3.083	3.083	NUM
faba-281	212	7	9.457	9.457	NUM
faba-281	212	8	-5.740	-5.740	NOUN
faba-281	212	9	61.770	61.770	NUM
faba-281	212	10	4.437	4.437	NUM
faba-281	212	11	23.434	23.434	NUM
faba-281	212	12	187	187	NUM
faba-281	212	13	fsz	fsz	NOUN
faba-281	212	14	114.42	114.42	NUM
faba-281	212	15	145.26	145.26	NUM
faba-281	212	16	0.057	0.057	NUM
faba-281	212	17	667.01	667.01	NUM
faba-281	212	18	1.575	1.575	NUM
faba-281	212	19	4.781	4.781	NUM
faba-281	212	20	187	187	NUM
faba-281	212	21	fge	fge	NOUN
faba-281	212	22	48.941	48.941	NUM
faba-281	212	23	20.547	20.547	NUM
faba-281	212	24	7.000	7.000	NUM
faba-281	212	25	99.000	99.000	NUM
faba-281	212	26	0.023	0.023	NUM
faba-281	212	27	2.986	2.986	NUM
faba-281	212	28	187	187	NUM
faba-281	212	29	source	source	NOUN
faba-281	212	30	:	:	PUNCT
faba-281	212	31	generated	generate	VERB
faba-281	212	32	by	by	ADP
faba-281	212	33	the	the	DET
faba-281	212	34	author	author	NOUN
faba-281	212	35	from	from	ADP
faba-281	212	36	annual	annual	ADJ
faba-281	212	37	reports	report	NOUN
faba-281	212	38	of	of	ADP
faba-281	212	39	the	the	DET
faba-281	212	40	sampled	sample	VERB
faba-281	212	41	firms	firm	NOUN
faba-281	212	42	the	the	DET
faba-281	212	43	descriptive	descriptive	ADJ
faba-281	212	44	results	result	NOUN
faba-281	212	45	show	show	VERB
faba-281	212	46	wide	wide	ADJ
faba-281	212	47	variations	variation	NOUN
faba-281	212	48	in	in	ADP
faba-281	212	49	market	market	NOUN
faba-281	212	50	and	and	CCONJ
faba-281	212	51	accounting	accounting	NOUN
faba-281	212	52	variables	variable	NOUN
faba-281	212	53	of	of	ADP
faba-281	212	54	nigerian	nigerian	ADJ
faba-281	212	55	consumer	consumer	NOUN
faba-281	212	56	goods	good	NOUN
faba-281	212	57	firms	firm	NOUN
faba-281	212	58	during	during	ADP
faba-281	212	59	the	the	DET
faba-281	212	60	study	study	NOUN
faba-281	212	61	period	period	NOUN
faba-281	212	62	.	.	PUNCT
faba-281	213	1	market	market	NOUN
faba-281	213	2	price	price	NOUN
faba-281	213	3	per	per	ADP
faba-281	213	4	share	share	NOUN
faba-281	213	5	(	(	PUNCT
faba-281	213	6	mps	mps	PROPN
faba-281	213	7	)	)	PUNCT
faba-281	213	8	averaged	average	VERB
faba-281	213	9	₦	₦	ADV
faba-281	213	10	88.09	88.09	NUM
faba-281	213	11	,	,	PUNCT
faba-281	213	12	ranging	range	VERB
faba-281	213	13	from	from	ADP
faba-281	213	14	₦	₦	ADV
faba-281	213	15	1	1	NUM
faba-281	213	16	to	to	ADP
faba-281	213	17	₦	₦	SYM
faba-281	213	18	1,557	1,557	NUM
faba-281	213	19	,	,	PUNCT
faba-281	213	20	with	with	ADP
faba-281	213	21	high	high	ADJ
faba-281	213	22	dispersion	dispersion	NOUN
faba-281	213	23	and	and	CCONJ
faba-281	213	24	non	non	ADJ
faba-281	213	25	-	-	ADJ
faba-281	213	26	normal	normal	ADJ
faba-281	213	27	distribution	distribution	NOUN
faba-281	213	28	indicated	indicate	VERB
faba-281	213	29	by	by	ADP
faba-281	213	30	strong	strong	ADJ
faba-281	213	31	positive	positive	ADJ
faba-281	213	32	skewness	skewness	NOUN
faba-281	213	33	and	and	CCONJ
faba-281	213	34	kurtosis	kurtosis	NOUN
faba-281	213	35	.	.	PUNCT
faba-281	214	1	for	for	ADP
faba-281	214	2	fair	fair	ADJ
faba-281	214	3	value	value	NOUN
faba-281	214	4	measures	measure	NOUN
faba-281	214	5	,	,	PUNCT
faba-281	214	6	level	level	NOUN
faba-281	214	7	1	1	NUM
faba-281	214	8	assets	asset	NOUN
faba-281	214	9	(	(	PUNCT
faba-281	214	10	fva1	fva1	PROPN
faba-281	214	11	)	)	PUNCT
faba-281	214	12	averaged	average	VERB
faba-281	214	13	₦	₦	ADV
faba-281	214	14	1.61	1.61	NUM
faba-281	214	15	billion	billion	NUM
faba-281	214	16	,	,	PUNCT
faba-281	214	17	level	level	NOUN
faba-281	214	18	2	2	NUM
faba-281	214	19	assets	asset	NOUN
faba-281	214	20	(	(	PUNCT
faba-281	214	21	fva2	fva2	PROPN
faba-281	214	22	)	)	PUNCT
faba-281	215	1	₦	₦	PROPN
faba-281	215	2	1.07	1.07	NUM
faba-281	215	3	billion	billion	NUM
faba-281	215	4	,	,	PUNCT
faba-281	215	5	and	and	CCONJ
faba-281	215	6	level	level	VERB
faba-281	215	7	3	3	NUM
faba-281	215	8	assets	asset	NOUN
faba-281	215	9	(	(	PUNCT
faba-281	215	10	fva3	fva3	PROPN
faba-281	215	11	)	)	PUNCT
faba-281	215	12	₦	₦	PROPN
faba-281	215	13	104.28	104.28	NUM
faba-281	215	14	billion	billion	NUM
faba-281	215	15	,	,	PUNCT
faba-281	215	16	all	all	ADV
faba-281	215	17	with	with	ADP
faba-281	215	18	large	large	ADJ
faba-281	215	19	dispersions	dispersion	NOUN
faba-281	215	20	and	and	CCONJ
faba-281	215	21	extreme	extreme	ADJ
faba-281	215	22	non	non	ADJ
faba-281	215	23	-	-	NOUN
faba-281	215	24	normality	normality	NOUN
faba-281	215	25	.	.	PUNCT
faba-281	216	1	on	on	ADP
faba-281	216	2	the	the	DET
faba-281	216	3	liabilities	liability	NOUN
faba-281	216	4	side	side	NOUN
faba-281	216	5	,	,	PUNCT
faba-281	216	6	level	level	NOUN
faba-281	216	7	1	1	NUM
faba-281	216	8	(	(	PUNCT
faba-281	216	9	fvl1	fvl1	NOUN
faba-281	216	10	)	)	PUNCT
faba-281	216	11	averaged	average	VERB
faba-281	216	12	₦	₦	ADV
faba-281	216	13	19.23	19.23	NUM
faba-281	216	14	billion	billion	NUM
faba-281	216	15	,	,	PUNCT
faba-281	216	16	level	level	NOUN
faba-281	216	17	2	2	NUM
faba-281	216	18	(	(	PUNCT
faba-281	216	19	fvl2	fvl2	NOUN
faba-281	216	20	)	)	PUNCT
faba-281	217	1	₦	₦	ADP
faba-281	217	2	33.17	33.17	NUM
faba-281	217	3	billion	billion	NUM
faba-281	217	4	,	,	PUNCT
faba-281	217	5	and	and	CCONJ
faba-281	217	6	level	level	NOUN
faba-281	217	7	3	3	NUM
faba-281	217	8	(	(	PUNCT
faba-281	217	9	fvl3	fvl3	NOUN
faba-281	217	10	)	)	PUNCT
faba-281	217	11	₦	₦	PROPN
faba-281	217	12	53.64	53.64	NUM
faba-281	217	13	billion	billion	NUM
faba-281	217	14	,	,	PUNCT
faba-281	217	15	each	each	PRON
faba-281	217	16	also	also	ADV
faba-281	217	17	showing	show	VERB
faba-281	217	18	high	high	ADJ
faba-281	217	19	variation	variation	NOUN
faba-281	217	20	and	and	CCONJ
faba-281	217	21	deviations	deviation	NOUN
faba-281	217	22	from	from	ADP
faba-281	217	23	normal	normal	ADJ
faba-281	217	24	distribution	distribution	NOUN
faba-281	217	25	.	.	PUNCT
faba-281	218	1	audit	audit	NOUN
faba-281	218	2	committee	committee	PROPN
faba-281	218	3	attributes	attribute	NOUN
faba-281	218	4	reflected	reflect	VERB
faba-281	218	5	moderate	moderate	ADJ
faba-281	218	6	compliance	compliance	NOUN
faba-281	218	7	with	with	ADP
faba-281	218	8	governance	governance	NOUN
faba-281	218	9	codes	code	NOUN
faba-281	218	10	.	.	PUNCT
faba-281	219	1	average	average	ADJ
faba-281	219	2	size	size	NOUN
faba-281	219	3	was	be	AUX
faba-281	219	4	about	about	ADV
faba-281	219	5	6	6	NUM
faba-281	219	6	members	member	NOUN
faba-281	219	7	,	,	PUNCT
faba-281	219	8	generally	generally	ADV
faba-281	219	9	consistent	consistent	ADJ
faba-281	219	10	with	with	ADP
faba-281	219	11	cama	cama	NOUN
faba-281	219	12	2020	2020	NUM
faba-281	219	13	and	and	CCONJ
faba-281	219	14	ncgc	ncgc	VERB
faba-281	219	15	2018	2018	NUM
faba-281	219	16	requirements	requirement	NOUN
faba-281	219	17	,	,	PUNCT
faba-281	219	18	though	though	SCONJ
faba-281	219	19	some	some	DET
faba-281	219	20	firms	firm	NOUN
faba-281	219	21	fell	fall	VERB
faba-281	219	22	short	short	ADJ
faba-281	219	23	.	.	PUNCT
faba-281	220	1	independence	independence	NOUN
faba-281	220	2	averaged	average	VERB
faba-281	220	3	2	2	NUM
faba-281	220	4	non	non	ADJ
faba-281	220	5	-	-	ADJ
faba-281	220	6	executive	executive	ADJ
faba-281	220	7	directors	director	NOUN
faba-281	220	8	,	,	PUNCT
faba-281	220	9	meeting	meet	VERB
faba-281	220	10	minimum	minimum	NOUN
faba-281	220	11	standards	standard	NOUN
faba-281	220	12	,	,	PUNCT
faba-281	220	13	while	while	SCONJ
faba-281	220	14	meeting	meeting	NOUN
faba-281	220	15	frequency	frequency	NOUN
faba-281	220	16	averaged	average	VERB
faba-281	220	17	4	4	NUM
faba-281	220	18	times	time	NOUN
faba-281	220	19	yearly	yearly	ADV
faba-281	220	20	,	,	PUNCT
faba-281	220	21	aligning	align	VERB
faba-281	220	22	with	with	ADP
faba-281	220	23	quarterly	quarterly	ADJ
faba-281	220	24	requirements	requirement	NOUN
faba-281	220	25	.	.	PUNCT
faba-281	221	1	attendance	attendance	NOUN
faba-281	221	2	was	be	AUX
faba-281	221	3	high	high	ADJ
faba-281	221	4	,	,	PUNCT
faba-281	221	5	with	with	ADP
faba-281	221	6	an	an	DET
faba-281	221	7	average	average	NOUN
faba-281	221	8	of	of	ADP
faba-281	221	9	19	19	NUM
faba-281	221	10	members	member	NOUN
faba-281	221	11	present	present	ADJ
faba-281	221	12	across	across	ADP
faba-281	221	13	sessions	session	NOUN
faba-281	221	14	.	.	PUNCT
faba-281	222	1	nearly	nearly	ADV
faba-281	222	2	94	94	NUM
faba-281	222	3	%	%	NOUN
faba-281	222	4	of	of	ADP
faba-281	222	5	committees	committee	NOUN
faba-281	222	6	were	be	AUX
faba-281	222	7	chaired	chair	VERB
faba-281	222	8	by	by	ADP
faba-281	222	9	independent	independent	ADJ
faba-281	222	10	directors	director	NOUN
faba-281	222	11	,	,	PUNCT
faba-281	222	12	and	and	CCONJ
faba-281	222	13	about	about	ADP
faba-281	222	14	half	half	NOUN
faba-281	222	15	of	of	ADP
faba-281	222	16	the	the	DET
faba-281	222	17	members	member	NOUN
faba-281	222	18	possessed	possess	VERB
faba-281	222	19	financial	financial	ADJ
faba-281	222	20	expertise	expertise	NOUN
faba-281	222	21	.	.	PUNCT
faba-281	223	1	gender	gender	NOUN
faba-281	223	2	diversity	diversity	NOUN
faba-281	223	3	averaged	average	VERB
faba-281	223	4	66	66	NUM
faba-281	223	5	%	%	NOUN
faba-281	223	6	female	female	ADJ
faba-281	223	7	representation	representation	NOUN
faba-281	223	8	,	,	PUNCT
faba-281	223	9	though	though	SCONJ
faba-281	223	10	some	some	DET
faba-281	223	11	firms	firm	NOUN
faba-281	223	12	had	have	VERB
faba-281	223	13	none	none	NOUN
faba-281	223	14	.	.	PUNCT
faba-281	224	1	foreign	foreign	ADJ
faba-281	224	2	membership	membership	NOUN
faba-281	224	3	was	be	AUX
faba-281	224	4	present	present	ADJ
faba-281	224	5	in	in	ADP
faba-281	224	6	about	about	ADV
faba-281	224	7	half	half	DET
faba-281	224	8	the	the	DET
faba-281	224	9	firms	firm	NOUN
faba-281	224	10	.	.	PUNCT
faba-281	225	1	an	an	DET
faba-281	225	2	audit	audit	NOUN
faba-281	225	3	committee	committee	NOUN
faba-281	225	4	attributes	attribute	VERB
faba-281	225	5	index	index	NOUN
faba-281	225	6	(	(	PUNCT
faba-281	225	7	aci	aci	PROPN
faba-281	225	8	)	)	PUNCT
faba-281	225	9	constructed	construct	VERB
faba-281	225	10	from	from	ADP
faba-281	225	11	these	these	DET
faba-281	225	12	dimensions	dimension	NOUN
faba-281	225	13	averaged	average	VERB
faba-281	225	14	4.12	4.12	NUM
faba-281	225	15	,	,	PUNCT
faba-281	225	16	suggesting	suggest	VERB
faba-281	225	17	relatively	relatively	ADV
faba-281	225	18	strong	strong	ADJ
faba-281	225	19	but	but	CCONJ
faba-281	225	20	uneven	uneven	ADJ
faba-281	225	21	governance	governance	NOUN
faba-281	225	22	practices	practice	NOUN
faba-281	225	23	.	.	PUNCT
faba-281	226	1	kabiru	kabiru	PROPN
faba-281	226	2	isa	isa	PROPN
faba-281	226	3	dandago	dandago	NOUN
faba-281	226	4	,	,	PUNCT
faba-281	226	5	modibbo	modibbo	PROPN
faba-281	226	6	abubakar	abubakar	PROPN
faba-281	226	7	/	/	SYM
faba-281	226	8	finance	finance	NOUN
faba-281	226	9	,	,	PUNCT
faba-281	226	10	accounting	accounting	NOUN
faba-281	226	11	and	and	CCONJ
faba-281	226	12	business	business	NOUN
faba-281	226	13	analysis	analysis	NOUN
faba-281	226	14	,	,	PUNCT
faba-281	226	15	volume	volume	NOUN
faba-281	226	16	7	7	NUM
faba-281	226	17	,	,	PUNCT
faba-281	226	18	issue	issue	NOUN
faba-281	226	19	2	2	NUM
faba-281	226	20	,	,	PUNCT
faba-281	226	21	2025	2025	NUM
faba-281	226	22	242	242	NUM
faba-281	226	23	other	other	ADJ
faba-281	226	24	firm	firm	ADJ
faba-281	226	25	-	-	PUNCT
faba-281	226	26	specific	specific	ADJ
faba-281	226	27	variables	variable	NOUN
faba-281	226	28	also	also	ADV
faba-281	226	29	displayed	display	VERB
faba-281	226	30	wide	wide	ADJ
faba-281	226	31	variability	variability	NOUN
faba-281	226	32	.	.	PUNCT
faba-281	227	1	book	book	NOUN
faba-281	227	2	value	value	NOUN
faba-281	227	3	per	per	ADP
faba-281	227	4	share	share	NOUN
faba-281	227	5	(	(	PUNCT
faba-281	227	6	bvs	bvs	NOUN
faba-281	227	7	)	)	PUNCT
faba-281	227	8	averaged	average	VERB
faba-281	227	9	₦	₦	ADV
faba-281	227	10	12.39	12.39	NUM
faba-281	227	11	,	,	PUNCT
faba-281	227	12	ranging	range	VERB
faba-281	227	13	from	from	ADP
faba-281	227	14	negative	negative	ADJ
faba-281	227	15	values	value	NOUN
faba-281	227	16	to	to	ADP
faba-281	227	17	₦	₦	SYM
faba-281	227	18	63	63	NUM
faba-281	227	19	,	,	PUNCT
faba-281	227	20	while	while	SCONJ
faba-281	227	21	earnings	earning	NOUN
faba-281	227	22	per	per	ADP
faba-281	227	23	share	share	NOUN
faba-281	227	24	(	(	PUNCT
faba-281	227	25	eps	eps	PROPN
faba-281	227	26	)	)	PUNCT
faba-281	227	27	averaged	average	VERB
faba-281	227	28	₦	₦	ADV
faba-281	227	29	3.08	3.08	NUM
faba-281	227	30	,	,	PUNCT
faba-281	227	31	with	with	ADP
faba-281	227	32	a	a	DET
faba-281	227	33	wide	wide	ADJ
faba-281	227	34	range	range	NOUN
faba-281	227	35	and	and	CCONJ
faba-281	227	36	high	high	ADJ
faba-281	227	37	skewness	skewness	NOUN
faba-281	227	38	.	.	PUNCT
faba-281	228	1	firm	firm	ADJ
faba-281	228	2	size	size	NOUN
faba-281	228	3	was	be	AUX
faba-281	228	4	substantial	substantial	ADJ
faba-281	228	5	,	,	PUNCT
faba-281	228	6	averaging	average	VERB
faba-281	228	7	₦	₦	ADP
faba-281	228	8	114.42	114.42	NUM
faba-281	228	9	billion	billion	NUM
faba-281	228	10	in	in	ADP
faba-281	228	11	total	total	ADJ
faba-281	228	12	assets	asset	NOUN
faba-281	228	13	but	but	CCONJ
faba-281	228	14	ranging	range	VERB
faba-281	228	15	widely	widely	ADV
faba-281	228	16	from	from	ADP
faba-281	228	17	₦	₦	ADP
faba-281	228	18	0.06	0.06	NUM
faba-281	228	19	billion	billion	NUM
faba-281	228	20	to	to	ADP
faba-281	228	21	₦	₦	SYM
faba-281	228	22	667	667	NUM
faba-281	228	23	billion	billion	NUM
faba-281	228	24	.	.	PUNCT
faba-281	229	1	firm	firm	ADJ
faba-281	229	2	age	age	NOUN
faba-281	229	3	averaged	average	VERB
faba-281	229	4	49	49	NUM
faba-281	229	5	years	year	NOUN
faba-281	229	6	,	,	PUNCT
faba-281	229	7	with	with	ADP
faba-281	229	8	all	all	DET
faba-281	229	9	firms	firm	NOUN
faba-281	229	10	established	establish	VERB
faba-281	229	11	before	before	ADP
faba-281	229	12	2012	2012	NUM
faba-281	229	13	,	,	PUNCT
faba-281	229	14	and	and	CCONJ
faba-281	229	15	was	be	AUX
faba-281	229	16	the	the	DET
faba-281	229	17	only	only	ADJ
faba-281	229	18	variable	variable	NOUN
faba-281	229	19	showing	show	VERB
faba-281	229	20	normal	normal	ADJ
faba-281	229	21	distribution	distribution	NOUN
faba-281	229	22	.	.	PUNCT
faba-281	230	1	overall	overall	ADV
faba-281	230	2	,	,	PUNCT
faba-281	230	3	the	the	DET
faba-281	230	4	results	result	NOUN
faba-281	230	5	demonstrate	demonstrate	VERB
faba-281	230	6	substantial	substantial	ADJ
faba-281	230	7	heterogeneity	heterogeneity	NOUN
faba-281	230	8	across	across	ADP
faba-281	230	9	firms	firm	NOUN
faba-281	230	10	,	,	PUNCT
faba-281	230	11	with	with	ADP
faba-281	230	12	most	most	ADJ
faba-281	230	13	financial	financial	ADJ
faba-281	230	14	and	and	CCONJ
faba-281	230	15	governance	governance	NOUN
faba-281	230	16	variables	variable	NOUN
faba-281	230	17	exhibiting	exhibit	VERB
faba-281	230	18	skewed	skewed	ADJ
faba-281	230	19	and	and	CCONJ
faba-281	230	20	non	non	ADJ
faba-281	230	21	-	-	ADJ
faba-281	230	22	normal	normal	ADJ
faba-281	230	23	distributions	distribution	NOUN
faba-281	230	24	,	,	PUNCT
faba-281	230	25	reflecting	reflect	VERB
faba-281	230	26	differences	difference	NOUN
faba-281	230	27	in	in	ADP
faba-281	230	28	firm	firm	ADJ
faba-281	230	29	size	size	NOUN
faba-281	230	30	,	,	PUNCT
faba-281	230	31	asset	asset	NOUN
faba-281	230	32	structures	structure	NOUN
faba-281	230	33	,	,	PUNCT
faba-281	230	34	governance	governance	NOUN
faba-281	230	35	composition	composition	NOUN
faba-281	230	36	,	,	PUNCT
faba-281	230	37	and	and	CCONJ
faba-281	230	38	market	market	NOUN
faba-281	230	39	valuation	valuation	NOUN
faba-281	230	40	within	within	ADP
faba-281	230	41	the	the	DET
faba-281	230	42	nigerian	nigerian	ADJ
faba-281	230	43	consumer	consumer	NOUN
faba-281	230	44	goods	good	NOUN
faba-281	230	45	sector	sector	NOUN
faba-281	230	46	.	.	PUNCT
faba-281	231	1	the	the	DET
faba-281	231	2	analysis	analysis	NOUN
faba-281	231	3	of	of	ADP
faba-281	231	4	the	the	DET
faba-281	231	5	descriptive	descriptive	ADJ
faba-281	231	6	statistics	statistic	NOUN
faba-281	231	7	revealed	reveal	VERB
faba-281	231	8	that	that	SCONJ
faba-281	231	9	the	the	DET
faba-281	231	10	data	datum	NOUN
faba-281	231	11	for	for	ADP
faba-281	231	12	the	the	DET
faba-281	231	13	variables	variable	NOUN
faba-281	231	14	of	of	ADP
faba-281	231	15	the	the	DET
faba-281	231	16	study	study	NOUN
faba-281	231	17	did	do	AUX
faba-281	231	18	not	not	PART
faba-281	231	19	follow	follow	VERB
faba-281	231	20	the	the	DET
faba-281	231	21	normal	normal	ADJ
faba-281	231	22	distribution	distribution	NOUN
faba-281	231	23	assumption	assumption	NOUN
faba-281	231	24	of	of	ADP
faba-281	231	25	parametric	parametric	ADJ
faba-281	231	26	analysis	analysis	NOUN
faba-281	231	27	.	.	PUNCT
faba-281	232	1	however	however	ADV
faba-281	232	2	,	,	PUNCT
faba-281	232	3	to	to	PART
faba-281	232	4	determine	determine	VERB
faba-281	232	5	the	the	DET
faba-281	232	6	statistical	statistical	ADJ
faba-281	232	7	evidence	evidence	NOUN
faba-281	232	8	with	with	ADP
faba-281	232	9	regards	regard	NOUN
faba-281	232	10	to	to	ADP
faba-281	232	11	the	the	DET
faba-281	232	12	data	datum	NOUN
faba-281	232	13	normality	normality	NOUN
faba-281	232	14	,	,	PUNCT
faba-281	232	15	the	the	DET
faba-281	232	16	study	study	NOUN
faba-281	232	17	employed	employ	VERB
faba-281	232	18	the	the	DET
faba-281	232	19	shapiro	shapiro	PROPN
faba-281	232	20	-	-	PUNCT
faba-281	232	21	wilk	wilk	NOUN
faba-281	232	22	test	test	NOUN
faba-281	232	23	for	for	ADP
faba-281	232	24	normal	normal	ADJ
faba-281	232	25	data	datum	NOUN
faba-281	232	26	.	.	PUNCT
faba-281	233	1	the	the	DET
faba-281	233	2	results	result	NOUN
faba-281	233	3	of	of	ADP
faba-281	233	4	the	the	DET
faba-281	233	5	test	test	NOUN
faba-281	233	6	are	be	AUX
faba-281	233	7	presented	present	VERB
faba-281	233	8	in	in	ADP
faba-281	233	9	table	table	NOUN
faba-281	233	10	2	2	NUM
faba-281	233	11	.	.	PUNCT
faba-281	233	12	table	table	NOUN
faba-281	233	13	2	2	NUM
faba-281	233	14	.	.	PUNCT
faba-281	233	15	data	data	PROPN
faba-281	233	16	normality	normality	NOUN
faba-281	233	17	test	test	NOUN
faba-281	233	18	variables	variable	NOUN
faba-281	233	19	w	w	PROPN
faba-281	233	20	v	v	PROPN
faba-281	233	21	z	z	PROPN
faba-281	233	22	prob	prob	PROPN
faba-281	233	23	>	>	PROPN
faba-281	233	24	z	z	PROPN
faba-281	233	25	n	n	SYM
faba-281	233	26	mps	mp	NOUN
faba-281	233	27	0.3432	0.3432	NUM
faba-281	233	28	92.675	92.675	NUM
faba-281	233	29	10.379	10.379	NUM
faba-281	233	30	0.0000	0.0000	NUM
faba-281	233	31	187	187	NUM
faba-281	233	32	fva1	fva1	PROPN
faba-281	233	33	0.2891	0.2891	NUM
faba-281	233	34	100.037	100.037	NUM
faba-281	233	35	10.561	10.561	NUM
faba-281	233	36	0.0000	0.0000	NUM
faba-281	233	37	187	187	NUM
faba-281	233	38	fva2	fva2	PROPN
faba-281	233	39	0.1061	0.1061	NUM
faba-281	233	40	125.790	125.790	NUM
faba-281	233	41	11.086	11.086	NUM
faba-281	233	42	0.0000	0.0000	NUM
faba-281	233	43	187	187	NUM
faba-281	233	44	fva3	fva3	NOUN
faba-281	233	45	0.5212	0.5212	NUM
faba-281	233	46	67.297	67.297	NUM
faba-281	233	47	9.652	9.652	NUM
faba-281	233	48	0.0000	0.0000	NUM
faba-281	233	49	187	187	NUM
faba-281	233	50	fvl1	fvl1	NOUN
faba-281	233	51	0.8589	0.8589	NUM
faba-281	233	52	19.854	19.854	NUM
faba-281	233	53	6.852	6.852	NUM
faba-281	233	54	0.0000	0.0000	NUM
faba-281	233	55	187	187	NUM
faba-281	233	56	fvl2	fvl2	NOUN
faba-281	233	57	0.8652	0.8652	NUM
faba-281	233	58	18.972	18.972	NUM
faba-281	233	59	6.748	6.748	NUM
faba-281	233	60	0.0000	0.0000	NUM
faba-281	233	61	187	187	NUM
faba-281	233	62	fvl3	fvl3	NOUN
faba-281	233	63	0.9902	0.9902	NUM
faba-281	233	64	1.383	1.383	NUM
faba-281	233	65	0.743	0.743	NUM
faba-281	233	66	0.2287	0.2287	NUM
faba-281	233	67	187	187	NUM
faba-281	233	68	aci	aci	PROPN
faba-281	233	69	0.9682	0.9682	NUM
faba-281	233	70	4.479	4.479	NUM
faba-281	233	71	3.438	3.438	NUM
faba-281	233	72	0.0003	0.0003	NUM
faba-281	233	73	187	187	NUM
faba-281	233	74	fva1*aci	fva1*aci	NOUN
faba-281	233	75	0.7072	0.7072	NUM
faba-281	233	76	41.200	41.200	NUM
faba-281	233	77	8.526	8.526	NUM
faba-281	233	78	0.0000	0.0000	NUM
faba-281	233	79	187	187	NUM
faba-281	233	80	fva2*aci	fva2*aci	NOUN
faba-281	233	81	0.1274	0.1274	NUM
faba-281	233	82	122.787	122.787	NUM
faba-281	233	83	11.030	11.030	NUM
faba-281	233	84	0.0000	0.0000	NUM
faba-281	233	85	187	187	NUM
faba-281	233	86	fva3*aci	fva3*aci	NOUN
faba-281	233	87	0.7683	0.7683	NUM
faba-281	233	88	32.601	32.601	NUM
faba-281	233	89	7.990	7.990	NUM
faba-281	233	90	0.0000	0.0000	NUM
faba-281	233	91	187	187	NUM
faba-281	233	92	fvl1*aci	fvl1*aci	NOUN
faba-281	233	93	0.9214	0.9214	NUM
faba-281	233	94	11.058	11.058	NUM
faba-281	233	95	5.511	5.511	NUM
faba-281	233	96	0.0000	0.0000	NUM
faba-281	233	97	187	187	NUM
faba-281	233	98	fvl2*aci	fvl2*aci	NOUN
faba-281	233	99	0.8824	0.8824	NUM
faba-281	233	100	16.551	16.551	NUM
faba-281	233	101	6.435	6.435	NUM
faba-281	233	102	0.0000	0.0000	NUM
faba-281	233	103	187	187	NUM
faba-281	233	104	fvl3*aci	fvl3*aci	CCONJ
faba-281	233	105	0.9503	0.9503	NUM
faba-281	233	106	6.991	6.991	NUM
faba-281	233	107	4.459	4.459	NUM
faba-281	233	108	0.0000	0.0000	NUM
faba-281	233	109	187	187	NUM
faba-281	233	110	bvs	bvs	NOUN
faba-281	233	111	0.8512	0.8512	NUM
faba-281	233	112	20.940	20.940	NUM
faba-281	233	113	6.975	6.975	NUM
faba-281	233	114	0.0000	0.0000	NUM
faba-281	233	115	187	187	NUM
faba-281	233	116	eps	ep	NOUN
faba-281	233	117	0.4079	0.4079	NUM
faba-281	233	118	83.312	83.312	NUM
faba-281	233	119	10.141	10.141	NUM
faba-281	233	120	0.0000	0.0000	NUM
faba-281	233	121	187	187	NUM
faba-281	233	122	fsz	fsz	NOUN
faba-281	233	123	0.9385	0.9385	NUM
faba-281	233	124	8.651	8.651	NUM
faba-281	233	125	4.948	4.948	NUM
faba-281	233	126	0.0000	0.0000	NUM
faba-281	233	127	187	187	NUM
faba-281	233	128	fge	fge	NOUN
faba-281	233	129	0.9727	0.9727	NUM
faba-281	233	130	3.841	3.841	NUM
faba-281	233	131	3.086	3.086	NUM
faba-281	233	132	0.0010	0.0010	NUM
faba-281	233	133	187	187	NUM
faba-281	233	134	source	source	NOUN
faba-281	233	135	:	:	PUNCT
faba-281	233	136	generated	generate	VERB
faba-281	233	137	by	by	ADP
faba-281	233	138	the	the	DET
faba-281	233	139	author	author	NOUN
faba-281	233	140	from	from	ADP
faba-281	233	141	the	the	DET
faba-281	233	142	data	datum	NOUN
faba-281	233	143	of	of	ADP
faba-281	233	144	the	the	DET
faba-281	233	145	sampled	sample	VERB
faba-281	233	146	firms	firm	NOUN
faba-281	233	147	the	the	DET
faba-281	233	148	shapiro	shapiro	PROPN
faba-281	233	149	-	-	PUNCT
faba-281	233	150	wilk	wilk	NOUN
faba-281	233	151	test	test	NOUN
faba-281	233	152	is	be	AUX
faba-281	233	153	a	a	DET
faba-281	233	154	useful	useful	ADJ
faba-281	233	155	tool	tool	NOUN
faba-281	233	156	for	for	ADP
faba-281	233	157	testing	testing	NOUN
faba-281	233	158	normality	normality	NOUN
faba-281	233	159	.	.	PUNCT
faba-281	234	1	the	the	DET
faba-281	234	2	null	null	ADJ
faba-281	234	3	hypothesis	hypothesis	NOUN
faba-281	234	4	principle	principle	NOUN
faba-281	234	5	is	be	AUX
faba-281	234	6	used	use	VERB
faba-281	234	7	in	in	ADP
faba-281	234	8	the	the	DET
faba-281	234	9	shapiro	shapiro	PROPN
faba-281	234	10	-	-	PUNCT
faba-281	234	11	wilk	wilk	NOUN
faba-281	234	12	(	(	PUNCT
faba-281	234	13	w	w	NOUN
faba-281	234	14	)	)	PUNCT
faba-281	234	15	test	test	NOUN
faba-281	234	16	for	for	ADP
faba-281	234	17	normal	normal	ADJ
faba-281	234	18	data	datum	NOUN
faba-281	234	19	;	;	PUNCT
faba-281	234	20	under	under	ADP
faba-281	234	21	the	the	DET
faba-281	234	22	principle	principle	NOUN
faba-281	234	23	,	,	PUNCT
faba-281	234	24	the	the	DET
faba-281	234	25	null	null	ADJ
faba-281	234	26	hypothesis	hypothesis	NOUN
faba-281	234	27	that	that	SCONJ
faba-281	234	28	‘	'	PUNCT
faba-281	234	29	the	the	DET
faba-281	234	30	data	data	NOUN
faba-281	234	31	is	be	AUX
faba-281	234	32	normally	normally	ADV
faba-281	234	33	distributed	distribute	VERB
faba-281	234	34	’	'	PUNCT
faba-281	234	35	is	be	AUX
faba-281	234	36	tested	test	VERB
faba-281	234	37	.	.	PUNCT
faba-281	235	1	table	table	NOUN
faba-281	235	2	2	2	NUM
faba-281	235	3	indicates	indicate	VERB
faba-281	235	4	that	that	SCONJ
faba-281	235	5	data	datum	NOUN
faba-281	235	6	from	from	ADP
faba-281	235	7	all	all	DET
faba-281	235	8	the	the	DET
faba-281	235	9	variables	variable	NOUN
faba-281	235	10	of	of	ADP
faba-281	235	11	the	the	DET
faba-281	235	12	study	study	NOUN
faba-281	235	13	are	be	AUX
faba-281	235	14	not	not	PART
faba-281	235	15	normally	normally	ADV
faba-281	235	16	distributed	distribute	VERB
faba-281	235	17	because	because	SCONJ
faba-281	235	18	the	the	DET
faba-281	235	19	p	p	NOUN
faba-281	235	20	-	-	PUNCT
faba-281	235	21	values	value	NOUN
faba-281	235	22	are	be	AUX
faba-281	235	23	significant	significant	ADJ
faba-281	235	24	at	at	ADP
faba-281	235	25	a	a	DET
faba-281	235	26	1	1	NUM
faba-281	235	27	%	%	NOUN
faba-281	235	28	level	level	NOUN
faba-281	235	29	of	of	ADP
faba-281	235	30	significance	significance	NOUN
faba-281	235	31	(	(	PUNCT
faba-281	235	32	p	p	NOUN
faba-281	235	33	-	-	PUNCT
faba-281	235	34	values	value	NOUN
faba-281	235	35	of	of	ADP
faba-281	235	36	0.0000	0.0000	NUM
faba-281	235	37	)	)	PUNCT
faba-281	235	38	,	,	PUNCT
faba-281	235	39	except	except	SCONJ
faba-281	235	40	for	for	ADP
faba-281	235	41	the	the	DET
faba-281	235	42	fvl3	fvl3	NOUN
faba-281	235	43	,	,	PUNCT
faba-281	235	44	which	which	PRON
faba-281	235	45	is	be	AUX
faba-281	235	46	not	not	PART
faba-281	235	47	statistically	statistically	ADV
faba-281	235	48	significant	significant	ADJ
faba-281	235	49	at	at	ADP
faba-281	235	50	all	all	DET
faba-281	235	51	levels	level	NOUN
faba-281	235	52	of	of	ADP
faba-281	235	53	significance	significance	NOUN
faba-281	235	54	(	(	PUNCT
faba-281	235	55	p	p	NOUN
faba-281	235	56	-	-	PUNCT
faba-281	235	57	value	value	NOUN
faba-281	235	58	of	of	ADP
faba-281	235	59	0.2287	0.2287	NUM
faba-281	235	60	)	)	PUNCT
faba-281	235	61	.	.	PUNCT
faba-281	236	1	therefore	therefore	ADV
faba-281	236	2	,	,	PUNCT
faba-281	236	3	the	the	DET
faba-281	236	4	null	null	ADJ
faba-281	236	5	hypothesis	hypothesis	NOUN
faba-281	236	6	(	(	PUNCT
faba-281	236	7	that	that	SCONJ
faba-281	236	8	the	the	DET
faba-281	236	9	data	data	NOUN
faba-281	236	10	is	be	AUX
faba-281	236	11	normally	normally	ADV
faba-281	236	12	distributed	distribute	VERB
faba-281	236	13	)	)	PUNCT
faba-281	236	14	is	be	AUX
faba-281	236	15	rejected	reject	VERB
faba-281	236	16	for	for	ADP
faba-281	236	17	frq	frq	PROPN
faba-281	236	18	,	,	PUNCT
faba-281	236	19	mps	mps	PROPN
faba-281	236	20	,	,	PUNCT
faba-281	236	21	aci	aci	PROPN
faba-281	236	22	,	,	PUNCT
faba-281	236	23	fva1	fva1	PROPN
faba-281	236	24	,	,	PUNCT
faba-281	236	25	fva2	fva2	PROPN
faba-281	236	26	,	,	PUNCT
faba-281	236	27	fva3	fva3	PROPN
faba-281	236	28	,	,	PUNCT
faba-281	236	29	fvl1	fvl1	NOUN
faba-281	236	30	,	,	PUNCT
faba-281	236	31	fvl2	fvl2	NOUN
faba-281	236	32	,	,	PUNCT
faba-281	236	33	fva1*aci	fva1*aci	ADV
faba-281	236	34	,	,	PUNCT
faba-281	236	35	fva3*aci	fva3*aci	NOUN
faba-281	236	36	,	,	PUNCT
faba-281	236	37	fva3*aci	fva3*aci	NOUN
faba-281	236	38	,	,	PUNCT
faba-281	236	39	fvl1*aci	fvl1*aci	NOUN
faba-281	236	40	,	,	PUNCT
faba-281	236	41	fvl2*aci	fvl2*aci	NOUN
faba-281	236	42	,	,	PUNCT
faba-281	236	43	fvl3*aci	fvl3*aci	NOUN
faba-281	236	44	,	,	PUNCT
faba-281	236	45	bvs	bvs	PROPN
faba-281	236	46	,	,	PUNCT
faba-281	236	47	eps	eps	PROPN
faba-281	236	48	,	,	PUNCT
faba-281	236	49	fsz	fsz	NOUN
faba-281	236	50	,	,	PUNCT
faba-281	236	51	and	and	CCONJ
faba-281	236	52	fge	fge	NOUN
faba-281	236	53	,	,	PUNCT
faba-281	236	54	while	while	SCONJ
faba-281	236	55	not	not	PART
faba-281	236	56	rejected	reject	VERB
faba-281	236	57	for	for	ADP
faba-281	236	58	fvl3	fvl3	NOUN
faba-281	236	59	.	.	PUNCT
faba-281	237	1	this	this	PRON
faba-281	237	2	may	may	AUX
faba-281	237	3	lead	lead	VERB
faba-281	237	4	to	to	ADP
faba-281	237	5	problems	problem	NOUN
faba-281	237	6	in	in	ADP
faba-281	237	7	ols	ol	NOUN
faba-281	237	8	regression	regression	NOUN
faba-281	237	9	,	,	PUNCT
faba-281	237	10	hence	hence	ADV
faba-281	237	11	the	the	DET
faba-281	237	12	need	need	NOUN
faba-281	237	13	for	for	ADP
faba-281	237	14	more	more	ADV
faba-281	237	15	generalized	generalized	ADJ
faba-281	237	16	regression	regression	NOUN
faba-281	237	17	models	model	NOUN
faba-281	237	18	.	.	PUNCT
faba-281	238	1	this	this	PRON
faba-281	238	2	has	have	AUX
faba-281	238	3	prompted	prompt	VERB
faba-281	238	4	the	the	DET
faba-281	238	5	study	study	NOUN
faba-281	238	6	to	to	PART
faba-281	238	7	resort	resort	VERB
faba-281	238	8	to	to	ADP
faba-281	238	9	sem	sem	NOUN
faba-281	238	10	,	,	PUNCT
faba-281	238	11	because	because	SCONJ
faba-281	238	12	it	it	PRON
faba-281	238	13	uses	use	VERB
faba-281	238	14	techniques	technique	NOUN
faba-281	238	15	like	like	ADP
faba-281	238	16	maximum	maximum	ADJ
faba-281	238	17	likelihood	likelihood	NOUN
faba-281	238	18	(	(	PUNCT
faba-281	238	19	ml	ml	ADP
faba-281	238	20	)	)	PUNCT
faba-281	238	21	and	and	CCONJ
faba-281	238	22	generalized	generalize	VERB
faba-281	238	23	least	least	ADJ
faba-281	238	24	squares	square	NOUN
faba-281	238	25	(	(	PUNCT
faba-281	238	26	gls	gls	PROPN
faba-281	238	27	)	)	PUNCT
faba-281	238	28	,	,	PUNCT
faba-281	238	29	and	and	CCONJ
faba-281	238	30	can	can	AUX
faba-281	238	31	handle	handle	VERB
faba-281	238	32	complex	complex	ADJ
faba-281	238	33	error	error	NOUN
faba-281	238	34	structures	structure	NOUN
faba-281	238	35	and	and	CCONJ
faba-281	238	36	correlations	correlation	NOUN
faba-281	238	37	among	among	ADP
faba-281	238	38	error	error	NOUN
faba-281	238	39	terms	term	NOUN
faba-281	238	40	.	.	PUNCT
faba-281	239	1	correlation	correlation	NOUN
faba-281	239	2	analysis	analysis	NOUN
faba-281	239	3	table	table	NOUN
faba-281	239	4	3	3	NUM
faba-281	239	5	shows	show	VERB
faba-281	239	6	the	the	DET
faba-281	239	7	correlation	correlation	NOUN
faba-281	239	8	coefficients	coefficient	NOUN
faba-281	239	9	between	between	ADP
faba-281	239	10	the	the	DET
faba-281	239	11	dependent	dependent	ADJ
faba-281	239	12	and	and	CCONJ
faba-281	239	13	the	the	DET
faba-281	239	14	independent	independent	ADJ
faba-281	239	15	variables	variable	NOUN
faba-281	239	16	.	.	PUNCT
faba-281	240	1	the	the	DET
faba-281	240	2	asterisk	asterisk	NOUN
faba-281	240	3	beside	beside	ADP
faba-281	240	4	the	the	DET
faba-281	240	5	correlation	correlation	NOUN
faba-281	240	6	coefficient	coefficient	NOUN
faba-281	240	7	shows	show	VERB
faba-281	240	8	the	the	DET
faba-281	240	9	coefficient	coefficient	NOUN
faba-281	240	10	's	's	PART
faba-281	240	11	significance	significance	NOUN
faba-281	240	12	level	level	NOUN
faba-281	240	13	.	.	PUNCT
faba-281	241	1	the	the	DET
faba-281	241	2	correlation	correlation	NOUN
faba-281	241	3	indicates	indicate	VERB
faba-281	241	4	the	the	DET
faba-281	241	5	direction	direction	NOUN
faba-281	241	6	of	of	ADP
faba-281	241	7	the	the	DET
faba-281	241	8	relationships	relationship	NOUN
faba-281	241	9	as	as	ADV
faba-281	241	10	well	well	ADV
faba-281	241	11	as	as	ADP
faba-281	241	12	the	the	DET
faba-281	241	13	strength	strength	NOUN
faba-281	241	14	of	of	ADP
faba-281	241	15	the	the	DET
faba-281	241	16	relationship	relationship	NOUN
faba-281	241	17	.	.	PUNCT
faba-281	242	1	values	value	NOUN
faba-281	242	2	of	of	ADP
faba-281	242	3	the	the	DET
faba-281	242	4	correlation	correlation	NOUN
faba-281	242	5	coefficient	coefficient	NOUN
faba-281	242	6	range	range	VERB
faba-281	242	7	from	from	ADP
faba-281	242	8	-1	-1	INTJ
faba-281	242	9	to	to	ADP
faba-281	242	10	1	1	NUM
faba-281	242	11	.	.	PUNCT
faba-281	243	1	the	the	DET
faba-281	243	2	sign	sign	NOUN
faba-281	243	3	of	of	ADP
faba-281	243	4	the	the	DET
faba-281	243	5	correlation	correlation	NOUN
faba-281	243	6	coefficient	coefficient	NOUN
faba-281	243	7	indicates	indicate	VERB
faba-281	243	8	the	the	DET
faba-281	243	9	direction	direction	NOUN
faba-281	243	10	of	of	ADP
faba-281	243	11	the	the	DET
faba-281	243	12	relationship	relationship	NOUN
faba-281	243	13	(	(	PUNCT
faba-281	243	14	positive	positive	ADJ
faba-281	243	15	or	or	CCONJ
faba-281	243	16	negative	negative	ADJ
faba-281	243	17	)	)	PUNCT
faba-281	243	18	,	,	PUNCT
faba-281	243	19	and	and	CCONJ
faba-281	243	20	the	the	DET
faba-281	243	21	absolute	absolute	ADJ
faba-281	243	22	value	value	NOUN
faba-281	243	23	of	of	ADP
faba-281	243	24	the	the	DET
faba-281	243	25	correlation	correlation	NOUN
faba-281	243	26	coefficient	coefficient	NOUN
faba-281	243	27	indicates	indicate	VERB
faba-281	243	28	the	the	DET
faba-281	243	29	strength	strength	NOUN
faba-281	243	30	,	,	PUNCT
faba-281	243	31	with	with	ADP
faba-281	243	32	larger	large	ADJ
faba-281	243	33	values	value	NOUN
faba-281	243	34	indicating	indicate	VERB
faba-281	243	35	stronger	strong	ADJ
faba-281	243	36	relationships	relationship	NOUN
faba-281	243	37	.	.	PUNCT
faba-281	244	1	kabiru	kabiru	PROPN
faba-281	244	2	isa	isa	PROPN
faba-281	244	3	dandago	dandago	NOUN
faba-281	244	4	,	,	PUNCT
faba-281	244	5	modibbo	modibbo	PROPN
faba-281	244	6	abubakar	abubakar	PROPN
faba-281	244	7	/	/	SYM
faba-281	244	8	finance	finance	NOUN
faba-281	244	9	,	,	PUNCT
faba-281	244	10	accounting	accounting	NOUN
faba-281	244	11	and	and	CCONJ
faba-281	244	12	business	business	NOUN
faba-281	244	13	analysis	analysis	NOUN
faba-281	244	14	,	,	PUNCT
faba-281	244	15	volume	volume	NOUN
faba-281	244	16	7	7	NUM
faba-281	244	17	,	,	PUNCT
faba-281	244	18	issue	issue	NOUN
faba-281	244	19	2	2	NUM
faba-281	244	20	,	,	PUNCT
faba-281	244	21	2025	2025	NUM
faba-281	244	22	243	243	NUM
faba-281	244	23	table	table	NOUN
faba-281	244	24	3.correlation	3.correlation	NUM
faba-281	244	25	matrix	matrix	NOUN
faba-281	244	26	variables	variable	VERB
faba-281	244	27	m	m	VERB
faba-281	244	28	p	p	NOUN
faba-281	244	29	s	s	X
faba-281	244	30	f	f	X
faba-281	244	31	v	v	ADP
faba-281	244	32	a	a	DET
faba-281	244	33	1	1	NUM
faba-281	244	34	f	f	NOUN
faba-281	244	35	v	v	ADP
faba-281	244	36	a	a	DET
faba-281	244	37	2	2	NUM
faba-281	244	38	f	f	NOUN
faba-281	244	39	v	v	ADP
faba-281	244	40	a	a	PRON
faba-281	244	41	3	3	NUM
faba-281	244	42	f	f	NOUN
faba-281	244	43	v	v	ADP
faba-281	244	44	l	l	NOUN
faba-281	245	1	1	1	NUM
faba-281	245	2	f	f	NOUN
faba-281	245	3	v	v	ADP
faba-281	245	4	l	l	NOUN
faba-281	245	5	2	2	NUM
faba-281	245	6	f	f	NOUN
faba-281	245	7	v	v	ADP
faba-281	245	8	l	l	NOUN
faba-281	245	9	3	3	NUM
faba-281	245	10	a	a	DET
faba-281	245	11	c	c	NOUN
faba-281	246	1	i	i	PRON
faba-281	246	2	f	f	PROPN
faba-281	246	3	v	v	ADP
faba-281	246	4	a	a	DET
faba-281	246	5	1	1	NUM
faba-281	246	6	a	a	DET
faba-281	246	7	c	c	NOUN
faba-281	247	1	i	i	PRON
faba-281	247	2	f	f	PROPN
faba-281	247	3	v	v	ADP
faba-281	247	4	a	a	DET
faba-281	247	5	2	2	NUM
faba-281	247	6	a	a	DET
faba-281	247	7	c	c	NOUN
faba-281	248	1	i	i	PRON
faba-281	248	2	f	f	PROPN
faba-281	248	3	v	v	ADP
faba-281	248	4	a	a	DET
faba-281	248	5	3	3	NUM
faba-281	248	6	a	a	DET
faba-281	248	7	c	c	NOUN
faba-281	249	1	i	i	PRON
faba-281	249	2	f	f	PROPN
faba-281	249	3	v	v	NUM
faba-281	249	4	l	l	PROPN
faba-281	249	5	1	1	NUM
faba-281	249	6	a	a	DET
faba-281	249	7	c	c	NOUN
faba-281	250	1	i	i	PRON
faba-281	250	2	f	f	PROPN
faba-281	250	3	v	v	NUM
faba-281	250	4	l	l	NOUN
faba-281	250	5	2	2	NUM
faba-281	250	6	a	a	DET
faba-281	250	7	c	c	NOUN
faba-281	251	1	i	i	PRON
faba-281	251	2	f	f	PROPN
faba-281	251	3	v	v	NUM
faba-281	251	4	l	l	NOUN
faba-281	251	5	3	3	NUM
faba-281	251	6	a	a	DET
faba-281	251	7	c	c	NOUN
faba-281	252	1	i	i	PRON
faba-281	252	2	b	b	PROPN
faba-281	252	3	v	v	NOUN
faba-281	252	4	s	s	X
faba-281	252	5	e	e	NOUN
faba-281	252	6	p	p	NOUN
faba-281	252	7	s	s	PROPN
faba-281	252	8	f	f	X
faba-281	252	9	s	s	PROPN
faba-281	252	10	z	z	NOUN
faba-281	252	11	f	f	NOUN
faba-281	252	12	g	g	NOUN
faba-281	252	13	e	e	PROPN
faba-281	252	14	mps	mps	PROPN
faba-281	252	15	1.000	1.000	NUM
faba-281	252	16	fva1	fva1	NOUN
faba-281	252	17	-0.046	-0.046	VERB
faba-281	252	18	1.000	1.000	NUM
faba-281	252	19	fva2	fva2	PROPN
faba-281	252	20	-0.032	-0.032	ADP
faba-281	252	21	0.019	0.019	NUM
faba-281	252	22	1.000	1.000	NUM
faba-281	252	23	fva3	fva3	NOUN
faba-281	252	24	0.063	0.063	NUM
faba-281	252	25	-0.298	-0.298	PUNCT
faba-281	253	1	*	*	PUNCT
faba-281	253	2	*	*	PUNCT
faba-281	253	3	*	*	X
faba-281	253	4	0.053	0.053	NUM
faba-281	253	5	1.000	1.000	NUM
faba-281	253	6	fvl1	fvl1	NOUN
faba-281	253	7	0.183	0.183	NUM
faba-281	253	8	*	*	PUNCT
faba-281	253	9	*	*	PUNCT
faba-281	253	10	0.288	0.288	NUM
faba-281	253	11	*	*	PUNCT
faba-281	253	12	*	*	PUNCT
faba-281	253	13	*	*	PUNCT
faba-281	253	14	0.172	0.172	NUM
faba-281	253	15	*	*	PUNCT
faba-281	253	16	*	*	PUNCT
faba-281	253	17	-0.146	-0.146	PROPN
faba-281	253	18	*	*	NOUN
faba-281	253	19	*	*	SYM
faba-281	253	20	1.000	1.000	NUM
faba-281	253	21	fvl2	fvl2	NOUN
faba-281	253	22	0.057	0.057	NUM
faba-281	253	23	*	*	NOUN
faba-281	253	24	0.182	0.182	NUM
faba-281	253	25	*	*	NOUN
faba-281	253	26	*	*	NOUN
faba-281	253	27	-0.122	-0.122	PUNCT
faba-281	253	28	*	*	PUNCT
faba-281	253	29	0.015	0.015	NUM
faba-281	253	30	0.092	0.092	NUM
faba-281	253	31	1.000	1.000	NUM
faba-281	253	32	fvl3	fvl3	NOUN
faba-281	253	33	0.129	0.129	NUM
faba-281	253	34	*	*	NOUN
faba-281	253	35	-0.064	-0.064	NOUN
faba-281	253	36	-0.171	-0.171	NOUN
faba-281	253	37	*	*	NOUN
faba-281	253	38	*	*	NOUN
faba-281	253	39	0.087	0.087	NUM
faba-281	253	40	*	*	NUM
faba-281	253	41	-0.073	-0.073	X
faba-281	254	1	*	*	NOUN
faba-281	254	2	0.090	0.090	NUM
faba-281	254	3	1.000	1.000	NUM
faba-281	254	4	aci	aci	NOUN
faba-281	254	5	0.247	0.247	NUM
faba-281	254	6	*	*	PUNCT
faba-281	254	7	*	*	PUNCT
faba-281	254	8	*	*	PUNCT
faba-281	254	9	-0.140	-0.140	ADJ
faba-281	254	10	-0.117	-0.117	PUNCT
faba-281	254	11	-0.104	-0.104	PROPN
faba-281	254	12	0.045	0.045	NUM
faba-281	254	13	-0.046	-0.046	NUM
faba-281	254	14	0.064	0.064	NUM
faba-281	254	15	1.000	1.000	NUM
faba-281	254	16	fva1aci	fva1aci	NOUN
faba-281	254	17	-0.104	-0.104	PROPN
faba-281	254	18	-0.526	-0.526	NOUN
faba-281	254	19	*	*	PUNCT
faba-281	254	20	*	*	PUNCT
faba-281	254	21	*	*	PUNCT
faba-281	254	22	0.068	0.068	NUM
faba-281	254	23	0.264	0.264	NUM
faba-281	254	24	*	*	PUNCT
faba-281	254	25	*	*	PUNCT
faba-281	254	26	*	*	PUNCT
faba-281	254	27	-0.025	-0.025	PROPN
faba-281	254	28	-0.065	-0.065	NUM
faba-281	254	29	0.017	0.017	NUM
faba-281	254	30	-0.319	-0.319	PUNCT
faba-281	254	31	*	*	PUNCT
faba-281	254	32	*	*	PUNCT
faba-281	254	33	*	*	PROPN
faba-281	254	34	1.000	1.000	NUM
faba-281	254	35	fva2aci	fva2aci	NOUN
faba-281	254	36	0.013	0.013	NUM
faba-281	254	37	-0.020	-0.020	X
faba-281	254	38	-0.988	-0.988	NOUN
faba-281	254	39	*	*	PUNCT
faba-281	254	40	*	*	PUNCT
faba-281	254	41	*	*	PUNCT
faba-281	254	42	-0.043	-0.043	INTJ
faba-281	254	43	-0.179	-0.179	PUNCT
faba-281	254	44	*	*	PUNCT
faba-281	254	45	*	*	PUNCT
faba-281	254	46	0.127	0.127	NUM
faba-281	254	47	*	*	SYM
faba-281	254	48	0.169	0.169	NUM
faba-281	254	49	*	*	PUNCT
faba-281	254	50	*	*	PUNCT
faba-281	254	51	0.025	0.025	NUM
faba-281	254	52	-0.036	-0.036	SYM
faba-281	254	53	1.000	1.000	NUM
faba-281	254	54	fva3aci	fva3aci	NOUN
faba-281	254	55	0.099	0.099	NUM
faba-281	254	56	0.120	0.120	NUM
faba-281	254	57	-0.067	-0.067	NUM
faba-281	254	58	0.302	0.302	NUM
faba-281	254	59	*	*	PUNCT
faba-281	254	60	*	*	PUNCT
faba-281	254	61	*	*	PUNCT
faba-281	254	62	-0.049	-0.049	PUNCT
faba-281	254	63	0.096	0.096	NUM
faba-281	254	64	-0.072	-0.072	NOUN
faba-281	254	65	0.126	0.126	NUM
faba-281	254	66	*	*	PUNCT
faba-281	254	67	-0.241	-0.241	PUNCT
faba-281	254	68	*	*	PUNCT
faba-281	254	69	*	*	PUNCT
faba-281	254	70	0.056	0.056	NUM
faba-281	254	71	1.000	1.000	NUM
faba-281	254	72	fvl1aci	fvl1aci	NOUN
faba-281	254	73	0.096	0.096	NUM
faba-281	254	74	-0.009	-0.009	NUM
faba-281	254	75	-0.228	-0.228	PUNCT
faba-281	254	76	*	*	PUNCT
faba-281	254	77	*	*	PUNCT
faba-281	254	78	*	*	PUNCT
faba-281	254	79	-0.041	-0.041	PUNCT
faba-281	255	1	-0.244	-0.244	PUNCT
faba-281	255	2	*	*	PUNCT
faba-281	255	3	*	*	PUNCT
faba-281	255	4	*	*	PUNCT
faba-281	255	5	0.079	0.079	NUM
faba-281	255	6	0.137	0.137	NUM
faba-281	255	7	*	*	PUNCT
faba-281	255	8	-0.098	-0.098	NOUN
faba-281	256	1	0.198	0.198	NUM
faba-281	256	2	*	*	PUNCT
faba-281	256	3	*	*	PUNCT
faba-281	256	4	*	*	PUNCT
faba-281	256	5	0.246	0.246	NUM
faba-281	256	6	*	*	PUNCT
faba-281	256	7	*	*	PUNCT
faba-281	256	8	*	*	PUNCT
faba-281	256	9	-0.106	-0.106	NUM
faba-281	256	10	1.000	1.000	NUM
faba-281	256	11	fvl2aci	fvl2aci	NOUN
faba-281	256	12	0.112	0.112	NUM
faba-281	256	13	-0.023	-0.023	NUM
faba-281	256	14	0.154	0.154	NUM
faba-281	256	15	*	*	PUNCT
faba-281	256	16	*	*	PUNCT
faba-281	256	17	0.075	0.075	NUM
faba-281	256	18	0.075	0.075	NUM
faba-281	256	19	-0.321	-0.321	X
faba-281	256	20	*	*	PUNCT
faba-281	256	21	*	*	PUNCT
faba-281	256	22	*	*	PUNCT
faba-281	256	23	0.179	0.179	NUM
faba-281	256	24	*	*	PUNCT
faba-281	256	25	*	*	PUNCT
faba-281	256	26	-0.126	-0.126	PROPN
faba-281	256	27	*	*	PROPN
faba-281	256	28	0.100	0.100	NUM
faba-281	256	29	-0.143	-0.143	NOUN
faba-281	256	30	*	*	PUNCT
faba-281	256	31	-0.002	-0.002	PUNCT
faba-281	256	32	0.071	0.071	NUM
faba-281	256	33	1.000	1.000	NUM
faba-281	256	34	fvl3aci	fvl3aci	NOUN
faba-281	256	35	0.098	0.098	NUM
faba-281	256	36	-0.006	-0.006	X
faba-281	256	37	0.199	0.199	NUM
faba-281	256	38	*	*	PUNCT
faba-281	256	39	*	*	PUNCT
faba-281	256	40	*	*	PUNCT
faba-281	256	41	0.055	0.055	NUM
faba-281	256	42	0.127	0.127	NUM
faba-281	256	43	*	*	PUNCT
faba-281	256	44	0.174	0.174	NUM
faba-281	256	45	*	*	PUNCT
faba-281	256	46	*	*	PUNCT
faba-281	256	47	-0.341	-0.341	PROPN
faba-281	256	48	*	*	PUNCT
faba-281	256	49	-0.129	-0.129	PROPN
faba-281	256	50	*	*	PROPN
faba-281	256	51	0.008	0.008	NUM
faba-281	256	52	-0.191	-0.191	NOUN
faba-281	256	53	*	*	PUNCT
faba-281	256	54	*	*	PUNCT
faba-281	256	55	*	*	PUNCT
faba-281	256	56	0.030	0.030	NUM
faba-281	256	57	-0.209	-0.209	NOUN
faba-281	256	58	*	*	PUNCT
faba-281	256	59	*	*	PUNCT
faba-281	256	60	*	*	PUNCT
faba-281	256	61	0.376	0.376	NUM
faba-281	256	62	*	*	PUNCT
faba-281	256	63	*	*	PUNCT
faba-281	256	64	*	*	PROPN
faba-281	256	65	1.000	1.000	NUM
faba-281	256	66	bvs	bvs	NOUN
faba-281	256	67	0.607	0.607	NUM
faba-281	256	68	*	*	PUNCT
faba-281	256	69	*	*	PUNCT
faba-281	256	70	*	*	PUNCT
faba-281	256	71	-0.084	-0.084	PROPN
faba-281	256	72	*	*	PUNCT
faba-281	256	73	-0.082	-0.082	PROPN
faba-281	256	74	0.089	0.089	NUM
faba-281	256	75	0.084	0.084	NUM
faba-281	256	76	-0.133	-0.133	NOUN
faba-281	256	77	*	*	PUNCT
faba-281	257	1	0.165	0.165	NUM
faba-281	257	2	*	*	PUNCT
faba-281	257	3	*	*	PUNCT
faba-281	257	4	0.339	0.339	NUM
faba-281	257	5	*	*	PUNCT
faba-281	257	6	*	*	PUNCT
faba-281	257	7	*	*	NOUN
faba-281	257	8	0.047	0.047	NUM
faba-281	257	9	0.054	0.054	NUM
faba-281	257	10	0.017	0.017	NUM
faba-281	257	11	0.210	0.210	NUM
faba-281	257	12	*	*	PUNCT
faba-281	257	13	*	*	PUNCT
faba-281	257	14	*	*	PUNCT
faba-281	257	15	0.095	0.095	NUM
faba-281	257	16	-0.131	-0.131	NOUN
faba-281	257	17	*	*	PROPN
faba-281	257	18	1.000	1.000	NUM
faba-281	257	19	eps	ep	NOUN
faba-281	257	20	0.779	0.779	NUM
faba-281	257	21	*	*	PUNCT
faba-281	257	22	*	*	PUNCT
faba-281	257	23	*	*	PUNCT
faba-281	257	24	-0.035	-0.035	X
faba-281	257	25	-0.033	-0.033	PUNCT
faba-281	257	26	0.053	0.053	NUM
faba-281	257	27	*	*	NOUN
faba-281	257	28	0.219	0.219	NUM
faba-281	257	29	*	*	PUNCT
faba-281	257	30	*	*	PUNCT
faba-281	257	31	*	*	PUNCT
faba-281	257	32	-0.017	-0.017	ADP
faba-281	257	33	0.103	0.103	NUM
faba-281	257	34	0.209	0.209	NUM
faba-281	257	35	*	*	PUNCT
faba-281	257	36	*	*	PUNCT
faba-281	257	37	*	*	PUNCT
faba-281	257	38	-0.093	-0.093	NOUN
faba-281	257	39	0.015	0.015	NUM
faba-281	257	40	0.078	0.078	NUM
faba-281	257	41	0.100	0.100	NUM
faba-281	257	42	*	*	PUNCT
faba-281	257	43	0.075	0.075	NUM
faba-281	257	44	0.092	0.092	NUM
faba-281	257	45	0.567	0.567	NUM
faba-281	257	46	*	*	PUNCT
faba-281	257	47	*	*	PUNCT
faba-281	257	48	*	*	PUNCT
faba-281	257	49	1.000	1.000	NUM
faba-281	257	50	fsz	fsz	NOUN
faba-281	257	51	0.234	0.234	NUM
faba-281	257	52	*	*	PUNCT
faba-281	257	53	*	*	PUNCT
faba-281	257	54	*	*	PUNCT
faba-281	257	55	-0.227	-0.227	PUNCT
faba-281	257	56	*	*	PUNCT
faba-281	257	57	*	*	PUNCT
faba-281	257	58	*	*	PUNCT
faba-281	258	1	-0.181	-0.181	PUNCT
faba-281	258	2	*	*	PUNCT
faba-281	258	3	*	*	PUNCT
faba-281	258	4	-0.018	-0.018	PUNCT
faba-281	258	5	-0.095	-0.095	VERB
faba-281	258	6	-0.283	-0.283	PUNCT
faba-281	259	1	*	*	PUNCT
faba-281	259	2	*	*	PUNCT
faba-281	259	3	*	*	X
faba-281	259	4	0.205	0.205	NUM
faba-281	259	5	*	*	PUNCT
faba-281	259	6	0.455	0.455	NUM
faba-281	259	7	*	*	PUNCT
faba-281	259	8	*	*	PUNCT
faba-281	259	9	*	*	PUNCT
faba-281	259	10	-0.009	-0.009	X
faba-281	259	11	0.142	0.142	NUM
faba-281	259	12	*	*	PUNCT
faba-281	259	13	-0.040	-0.040	NUM
faba-281	259	14	0.091	0.091	NUM
faba-281	259	15	0.064	0.064	NUM
faba-281	259	16	-0.219	-0.219	PROPN
faba-281	259	17	*	*	PUNCT
faba-281	259	18	*	*	PUNCT
faba-281	259	19	0.542	0.542	NUM
faba-281	259	20	*	*	PUNCT
faba-281	259	21	*	*	PUNCT
faba-281	260	1	*	*	PUNCT
faba-281	260	2	0.266	0.266	NUM
faba-281	260	3	*	*	PUNCT
faba-281	260	4	*	*	PUNCT
faba-281	261	1	*	*	PUNCT
faba-281	261	2	1.000	1.000	NUM
faba-281	261	3	fge	fge	NOUN
faba-281	261	4	0.046	0.046	NUM
faba-281	261	5	-0.122	-0.122	PROPN
faba-281	261	6	*	*	PUNCT
faba-281	261	7	-0.171	-0.171	PROPN
faba-281	261	8	*	*	PUNCT
faba-281	261	9	*	*	PUNCT
faba-281	261	10	-0.049	-0.049	PUNCT
faba-281	261	11	-0.175	-0.175	PUNCT
faba-281	261	12	*	*	PUNCT
faba-281	261	13	*	*	PUNCT
faba-281	261	14	-0.089	-0.089	ADJ
faba-281	261	15	*	*	NOUN
faba-281	261	16	0.257	0.257	NUM
faba-281	261	17	*	*	PUNCT
faba-281	261	18	*	*	PUNCT
faba-281	261	19	*	*	PUNCT
faba-281	261	20	0.481	0.481	NUM
faba-281	261	21	*	*	PUNCT
faba-281	261	22	*	*	PUNCT
faba-281	261	23	*	*	PUNCT
faba-281	261	24	-0.106	-0.106	NUM
faba-281	261	25	0.123	0.123	NUM
faba-281	261	26	*	*	NOUN
faba-281	261	27	-0.011	-0.011	PUNCT
faba-281	261	28	-0.051	-0.051	NUM
faba-281	261	29	-0.106	-0.106	ADP
faba-281	261	30	-0.268	-0.268	PUNCT
faba-281	261	31	*	*	PUNCT
faba-281	261	32	*	*	PUNCT
faba-281	261	33	*	*	PUNCT
faba-281	261	34	0.359	0.359	PUNCT
faba-281	261	35	*	*	PUNCT
faba-281	261	36	*	*	PUNCT
faba-281	261	37	*	*	PUNCT
faba-281	261	38	0.050	0.050	NUM
faba-281	261	39	0.467	0.467	NUM
faba-281	261	40	*	*	PUNCT
faba-281	261	41	*	*	PUNCT
faba-281	261	42	*	*	SYM
faba-281	261	43	1.000	1.000	NUM
faba-281	261	44	source	source	NOUN
faba-281	261	45	:	:	PUNCT
faba-281	261	46	generated	generate	VERB
faba-281	261	47	by	by	ADP
faba-281	261	48	the	the	DET
faba-281	261	49	author	author	NOUN
faba-281	261	50	from	from	ADP
faba-281	261	51	results	result	NOUN
faba-281	261	52	/	/	SYM
faba-281	261	53	data	datum	NOUN
faba-281	261	54	of	of	ADP
faba-281	261	55	the	the	DET
faba-281	261	56	sampled	sample	VERB
faba-281	261	57	firm	firm	ADJ
faba-281	261	58	kabiru	kabiru	NOUN
faba-281	261	59	isa	isa	NOUN
faba-281	261	60	dandago	dandago	NOUN
faba-281	261	61	,	,	PUNCT
faba-281	261	62	modibbo	modibbo	PROPN
faba-281	261	63	abubakar	abubakar	PROPN
faba-281	261	64	/	/	SYM
faba-281	261	65	finance	finance	NOUN
faba-281	261	66	,	,	PUNCT
faba-281	261	67	accounting	accounting	NOUN
faba-281	261	68	and	and	CCONJ
faba-281	261	69	business	business	NOUN
faba-281	261	70	analysis	analysis	NOUN
faba-281	261	71	,	,	PUNCT
faba-281	261	72	volume	volume	NOUN
faba-281	261	73	7	7	NUM
faba-281	261	74	,	,	PUNCT
faba-281	261	75	issue	issue	NOUN
faba-281	261	76	2	2	NUM
faba-281	261	77	,	,	PUNCT
faba-281	261	78	2025	2025	NUM
faba-281	261	79	244	244	NUM
faba-281	261	80	the	the	DET
faba-281	261	81	correlation	correlation	NOUN
faba-281	261	82	analysis	analysis	NOUN
faba-281	261	83	revealed	reveal	VERB
faba-281	261	84	mixed	mixed	ADJ
faba-281	261	85	relationships	relationship	NOUN
faba-281	261	86	between	between	ADP
faba-281	261	87	fair	fair	ADJ
faba-281	261	88	value	value	NOUN
faba-281	261	89	measures	measure	NOUN
faba-281	261	90	and	and	CCONJ
faba-281	261	91	market	market	NOUN
faba-281	261	92	prices	price	NOUN
faba-281	261	93	of	of	ADP
faba-281	261	94	nigerian	nigerian	ADJ
faba-281	261	95	consumer	consumer	NOUN
faba-281	261	96	goods	good	NOUN
faba-281	261	97	firms	firm	NOUN
faba-281	261	98	.	.	PUNCT
faba-281	262	1	level	level	NOUN
faba-281	262	2	1	1	NUM
faba-281	262	3	and	and	CCONJ
faba-281	262	4	level	level	NOUN
faba-281	262	5	2	2	NUM
faba-281	262	6	fair	fair	ADJ
faba-281	262	7	value	value	NOUN
faba-281	262	8	assets	asset	NOUN
faba-281	262	9	showed	show	VERB
faba-281	262	10	weak	weak	ADJ
faba-281	262	11	,	,	PUNCT
faba-281	262	12	insignificant	insignificant	ADJ
faba-281	262	13	negative	negative	ADJ
faba-281	262	14	correlations	correlation	NOUN
faba-281	262	15	with	with	ADP
faba-281	262	16	mps	mp	NOUN
faba-281	262	17	,	,	PUNCT
faba-281	262	18	indicating	indicate	VERB
faba-281	262	19	low	low	ADJ
faba-281	262	20	value	value	NOUN
faba-281	262	21	relevance	relevance	NOUN
faba-281	262	22	.	.	PUNCT
faba-281	263	1	level	level	NOUN
faba-281	263	2	3	3	NUM
faba-281	263	3	assets	asset	NOUN
faba-281	263	4	and	and	CCONJ
faba-281	263	5	level	level	NOUN
faba-281	263	6	2	2	NUM
faba-281	263	7	liabilities	liability	NOUN
faba-281	263	8	exhibited	exhibit	VERB
faba-281	263	9	weak	weak	ADJ
faba-281	263	10	positive	positive	ADJ
faba-281	263	11	but	but	CCONJ
faba-281	263	12	insignificant	insignificant	ADJ
faba-281	263	13	associations	association	NOUN
faba-281	263	14	with	with	ADP
faba-281	263	15	mps	mp	NOUN
faba-281	263	16	,	,	PUNCT
faba-281	263	17	also	also	ADV
faba-281	263	18	suggesting	suggest	VERB
faba-281	263	19	limited	limited	ADJ
faba-281	263	20	decision	decision	NOUN
faba-281	263	21	usefulness	usefulness	NOUN
faba-281	263	22	.	.	PUNCT
faba-281	264	1	by	by	ADP
faba-281	264	2	contrast	contrast	NOUN
faba-281	264	3	,	,	PUNCT
faba-281	264	4	level	level	NOUN
faba-281	264	5	1	1	NUM
faba-281	264	6	and	and	CCONJ
faba-281	264	7	level	level	NOUN
faba-281	264	8	3	3	NUM
faba-281	264	9	liabilities	liability	NOUN
faba-281	264	10	displayed	display	VERB
faba-281	264	11	significant	significant	ADJ
faba-281	264	12	positive	positive	ADJ
faba-281	264	13	correlations	correlation	NOUN
faba-281	264	14	with	with	ADP
faba-281	264	15	mps	mp	NOUN
faba-281	264	16	at	at	ADP
faba-281	264	17	the	the	DET
faba-281	264	18	5	5	NUM
faba-281	264	19	%	%	NOUN
faba-281	264	20	and	and	CCONJ
faba-281	264	21	10	10	NUM
faba-281	264	22	%	%	NOUN
faba-281	264	23	levels	level	NOUN
faba-281	264	24	,	,	PUNCT
faba-281	264	25	respectively	respectively	ADV
faba-281	264	26	,	,	PUNCT
faba-281	264	27	implying	imply	VERB
faba-281	264	28	that	that	SCONJ
faba-281	264	29	these	these	DET
faba-281	264	30	liability	liability	NOUN
faba-281	264	31	measures	measure	NOUN
faba-281	264	32	were	be	AUX
faba-281	264	33	value	value	NOUN
faba-281	264	34	relevant	relevant	ADJ
faba-281	264	35	to	to	ADP
faba-281	264	36	investors	investor	NOUN
faba-281	264	37	.	.	PUNCT
faba-281	265	1	audit	audit	NOUN
faba-281	265	2	committee	committee	PROPN
faba-281	265	3	attributes	attribute	NOUN
faba-281	265	4	(	(	PUNCT
faba-281	265	5	aci	aci	PROPN
faba-281	265	6	)	)	PUNCT
faba-281	265	7	were	be	AUX
faba-281	265	8	significantly	significantly	ADV
faba-281	265	9	and	and	CCONJ
faba-281	265	10	positively	positively	ADV
faba-281	265	11	correlated	correlate	VERB
faba-281	265	12	with	with	ADP
faba-281	265	13	mps	mp	NOUN
faba-281	265	14	at	at	ADP
faba-281	265	15	the	the	DET
faba-281	265	16	1	1	NUM
faba-281	265	17	%	%	NOUN
faba-281	265	18	level	level	NOUN
faba-281	265	19	,	,	PUNCT
faba-281	265	20	suggesting	suggest	VERB
faba-281	265	21	that	that	SCONJ
faba-281	265	22	stronger	strong	ADJ
faba-281	265	23	governance	governance	NOUN
faba-281	265	24	structures	structure	NOUN
faba-281	265	25	enhance	enhance	VERB
faba-281	265	26	reporting	report	VERB
faba-281	265	27	quality	quality	NOUN
faba-281	265	28	and	and	CCONJ
faba-281	265	29	investor	investor	NOUN
faba-281	265	30	confidence	confidence	NOUN
faba-281	265	31	.	.	PUNCT
faba-281	266	1	however	however	ADV
faba-281	266	2	,	,	PUNCT
faba-281	266	3	when	when	SCONJ
faba-281	266	4	fva	fva	ADJ
faba-281	266	5	variables	variable	NOUN
faba-281	266	6	were	be	AUX
faba-281	266	7	moderated	moderate	VERB
faba-281	266	8	with	with	ADP
faba-281	266	9	aci	aci	PROPN
faba-281	266	10	,	,	PUNCT
faba-281	266	11	only	only	ADV
faba-281	266	12	fva1*aci	fva1*aci	PROPN
faba-281	266	13	showed	show	VERB
faba-281	266	14	a	a	DET
faba-281	266	15	negative	negative	ADJ
faba-281	266	16	but	but	CCONJ
faba-281	266	17	insignificant	insignificant	ADJ
faba-281	266	18	relationship	relationship	NOUN
faba-281	266	19	with	with	ADP
faba-281	266	20	mps	mp	NOUN
faba-281	266	21	,	,	PUNCT
faba-281	266	22	while	while	SCONJ
faba-281	266	23	all	all	DET
faba-281	266	24	other	other	ADJ
faba-281	266	25	moderated	moderated	ADJ
faba-281	266	26	interactions	interaction	NOUN
faba-281	266	27	(	(	PUNCT
faba-281	266	28	fva2*aci	fva2*aci	NOUN
faba-281	266	29	,	,	PUNCT
faba-281	266	30	fva3*aci	fva3*aci	NOUN
faba-281	266	31	,	,	PUNCT
faba-281	266	32	fvl1*aci	fvl1*aci	NOUN
faba-281	266	33	,	,	PUNCT
faba-281	266	34	fvl2*aci	fvl2*aci	NOUN
faba-281	266	35	,	,	PUNCT
faba-281	266	36	fvl3*aci	fvl3*aci	CCONJ
faba-281	266	37	)	)	PUNCT
faba-281	266	38	were	be	AUX
faba-281	266	39	positive	positive	ADJ
faba-281	266	40	but	but	CCONJ
faba-281	266	41	statistically	statistically	ADV
faba-281	266	42	insignificant	insignificant	ADJ
faba-281	266	43	,	,	PUNCT
faba-281	266	44	indicating	indicate	VERB
faba-281	266	45	no	no	DET
faba-281	266	46	meaningful	meaningful	ADJ
faba-281	266	47	improvement	improvement	NOUN
faba-281	266	48	in	in	ADP
faba-281	266	49	value	value	NOUN
faba-281	266	50	relevance	relevance	NOUN
faba-281	266	51	.	.	PUNCT
faba-281	267	1	traditional	traditional	ADJ
faba-281	267	2	accounting	accounting	NOUN
faba-281	267	3	measures	measure	NOUN
faba-281	267	4	showed	show	VERB
faba-281	267	5	stronger	strong	ADJ
faba-281	267	6	associations	association	NOUN
faba-281	267	7	.	.	PUNCT
faba-281	268	1	bvs	bvs	PROPN
faba-281	268	2	and	and	CCONJ
faba-281	268	3	eps	eps	PROPN
faba-281	268	4	both	both	PRON
faba-281	268	5	had	have	VERB
faba-281	268	6	highly	highly	ADV
faba-281	268	7	significant	significant	ADJ
faba-281	268	8	positive	positive	ADJ
faba-281	268	9	correlations	correlation	NOUN
faba-281	268	10	with	with	ADP
faba-281	268	11	mps	mp	NOUN
faba-281	268	12	at	at	ADP
faba-281	268	13	the	the	DET
faba-281	268	14	1	1	NUM
faba-281	268	15	%	%	NOUN
faba-281	268	16	level	level	NOUN
faba-281	268	17	,	,	PUNCT
faba-281	268	18	confirming	confirm	VERB
faba-281	268	19	their	their	PRON
faba-281	268	20	central	central	ADJ
faba-281	268	21	role	role	NOUN
faba-281	268	22	in	in	ADP
faba-281	268	23	valuation	valuation	NOUN
faba-281	268	24	and	and	CCONJ
faba-281	268	25	financial	financial	ADJ
faba-281	268	26	reporting	reporting	NOUN
faba-281	268	27	quality	quality	NOUN
faba-281	268	28	.	.	PUNCT
faba-281	269	1	firm	firm	ADJ
faba-281	269	2	size	size	NOUN
faba-281	269	3	was	be	AUX
faba-281	269	4	also	also	ADV
faba-281	269	5	positively	positively	ADV
faba-281	269	6	significant	significant	ADJ
faba-281	269	7	,	,	PUNCT
faba-281	269	8	while	while	SCONJ
faba-281	269	9	firm	firm	ADJ
faba-281	269	10	age	age	NOUN
faba-281	269	11	showed	show	VERB
faba-281	269	12	a	a	DET
faba-281	269	13	positive	positive	ADJ
faba-281	269	14	but	but	CCONJ
faba-281	269	15	insignificant	insignificant	ADJ
faba-281	269	16	relationship	relationship	NOUN
faba-281	269	17	,	,	PUNCT
faba-281	269	18	suggesting	suggest	VERB
faba-281	269	19	that	that	DET
faba-281	269	20	size	size	NOUN
faba-281	269	21	matters	matter	VERB
faba-281	269	22	more	more	ADV
faba-281	269	23	than	than	ADP
faba-281	269	24	longevity	longevity	NOUN
faba-281	269	25	in	in	ADP
faba-281	269	26	explaining	explain	VERB
faba-281	269	27	firm	firm	ADJ
faba-281	269	28	value	value	NOUN
faba-281	269	29	.	.	PUNCT
faba-281	270	1	in	in	ADP
faba-281	270	2	conclusion	conclusion	NOUN
faba-281	270	3	,	,	PUNCT
faba-281	270	4	the	the	DET
faba-281	270	5	results	result	NOUN
faba-281	270	6	demonstrate	demonstrate	VERB
faba-281	270	7	that	that	SCONJ
faba-281	270	8	only	only	ADJ
faba-281	270	9	level	level	NOUN
faba-281	270	10	1	1	NUM
faba-281	270	11	and	and	CCONJ
faba-281	270	12	level	level	NOUN
faba-281	270	13	3	3	NUM
faba-281	270	14	liabilities	liability	NOUN
faba-281	270	15	are	be	AUX
faba-281	270	16	significantly	significantly	ADV
faba-281	270	17	value	value	NOUN
faba-281	270	18	relevant	relevant	ADJ
faba-281	270	19	,	,	PUNCT
faba-281	270	20	whereas	whereas	SCONJ
faba-281	270	21	most	most	ADJ
faba-281	270	22	fair	fair	ADJ
faba-281	270	23	value	value	NOUN
faba-281	270	24	assets	asset	NOUN
faba-281	270	25	and	and	CCONJ
faba-281	270	26	moderated	moderated	ADJ
faba-281	270	27	measures	measure	NOUN
faba-281	270	28	are	be	AUX
faba-281	270	29	not	not	PART
faba-281	270	30	.	.	PUNCT
faba-281	271	1	conventional	conventional	ADJ
faba-281	271	2	measures	measure	NOUN
faba-281	271	3	(	(	PUNCT
faba-281	271	4	bvs	bvs	PROPN
faba-281	271	5	,	,	PUNCT
faba-281	271	6	eps	eps	PROPN
faba-281	271	7	,	,	PUNCT
faba-281	271	8	and	and	CCONJ
faba-281	271	9	firm	firm	ADJ
faba-281	271	10	size	size	NOUN
faba-281	271	11	)	)	PUNCT
faba-281	271	12	remain	remain	VERB
faba-281	271	13	the	the	DET
faba-281	271	14	most	most	ADV
faba-281	271	15	reliable	reliable	ADJ
faba-281	271	16	indicators	indicator	NOUN
faba-281	271	17	of	of	ADP
faba-281	271	18	firm	firm	ADJ
faba-281	271	19	value	value	NOUN
faba-281	271	20	.	.	PUNCT
faba-281	272	1	furthermore	furthermore	ADV
faba-281	272	2	,	,	PUNCT
faba-281	272	3	the	the	DET
faba-281	272	4	absence	absence	NOUN
faba-281	272	5	of	of	ADP
faba-281	272	6	excessively	excessively	ADV
faba-281	272	7	high	high	ADJ
faba-281	272	8	correlation	correlation	NOUN
faba-281	272	9	coefficients	coefficient	NOUN
faba-281	272	10	(	(	PUNCT
faba-281	272	11	above	above	ADP
faba-281	272	12	0.80	0.80	NUM
faba-281	272	13	)	)	PUNCT
faba-281	272	14	indicates	indicate	VERB
faba-281	272	15	no	no	DET
faba-281	272	16	multicollinearity	multicollinearity	NOUN
faba-281	272	17	among	among	ADP
faba-281	272	18	independent	independent	ADJ
faba-281	272	19	variables	variable	NOUN
faba-281	272	20	,	,	PUNCT
faba-281	272	21	confirming	confirm	VERB
faba-281	272	22	the	the	DET
faba-281	272	23	suitability	suitability	NOUN
faba-281	272	24	of	of	ADP
faba-281	272	25	the	the	DET
faba-281	272	26	dataset	dataset	NOUN
faba-281	272	27	for	for	ADP
faba-281	272	28	regression	regression	NOUN
faba-281	272	29	analysis	analysis	NOUN
faba-281	272	30	.	.	PUNCT
faba-281	273	1	regression	regression	VERB
faba-281	273	2	diagnostic	diagnostic	ADJ
faba-281	273	3	tests	test	NOUN
faba-281	273	4	to	to	PART
faba-281	273	5	ensure	ensure	VERB
faba-281	273	6	the	the	DET
faba-281	273	7	reliability	reliability	NOUN
faba-281	273	8	of	of	ADP
faba-281	273	9	results	result	NOUN
faba-281	273	10	,	,	PUNCT
faba-281	273	11	the	the	DET
faba-281	273	12	study	study	NOUN
faba-281	273	13	conducted	conduct	VERB
faba-281	273	14	several	several	ADJ
faba-281	273	15	robustness	robustness	NOUN
faba-281	273	16	checks	check	NOUN
faba-281	273	17	,	,	PUNCT
faba-281	273	18	including	include	VERB
faba-281	273	19	tests	test	NOUN
faba-281	273	20	for	for	ADP
faba-281	273	21	normality	normality	NOUN
faba-281	273	22	,	,	PUNCT
faba-281	273	23	heteroskedasticity	heteroskedasticity	NOUN
faba-281	273	24	,	,	PUNCT
faba-281	273	25	multicollinearity	multicollinearity	NOUN
faba-281	273	26	,	,	PUNCT
faba-281	273	27	model	model	NOUN
faba-281	273	28	specification	specification	NOUN
faba-281	273	29	,	,	PUNCT
faba-281	273	30	and	and	CCONJ
faba-281	273	31	sem	sem	PROPN
faba-281	273	32	model	model	NOUN
faba-281	273	33	fit	fit	PROPN
faba-281	273	34	.	.	PUNCT
faba-281	274	1	the	the	DET
faba-281	274	2	breuschpagan	breuschpagan	VERB
faba-281	274	3	/	/	SYM
faba-281	274	4	cook	cook	PROPN
faba-281	274	5	-	-	PUNCT
faba-281	274	6	weisberg	weisberg	PROPN
faba-281	274	7	test	test	NOUN
faba-281	274	8	confirmed	confirm	VERB
faba-281	274	9	the	the	DET
faba-281	274	10	absence	absence	NOUN
faba-281	274	11	of	of	ADP
faba-281	274	12	heteroskedasticity	heteroskedasticity	NOUN
faba-281	274	13	in	in	ADP
faba-281	274	14	both	both	DET
faba-281	274	15	models	model	NOUN
faba-281	274	16	,	,	PUNCT
faba-281	274	17	indicating	indicate	VERB
faba-281	274	18	constant	constant	ADJ
faba-281	274	19	error	error	NOUN
faba-281	274	20	variance	variance	NOUN
faba-281	274	21	.	.	PUNCT
faba-281	275	1	multicollinearity	multicollinearity	NOUN
faba-281	275	2	was	be	AUX
faba-281	275	3	also	also	ADV
faba-281	275	4	ruled	rule	VERB
faba-281	275	5	out	out	ADP
faba-281	275	6	,	,	PUNCT
faba-281	275	7	as	as	SCONJ
faba-281	275	8	the	the	DET
faba-281	275	9	mean	mean	ADJ
faba-281	275	10	variance	variance	NOUN
faba-281	275	11	inflation	inflation	NOUN
faba-281	275	12	factors	factor	NOUN
faba-281	275	13	(	(	PUNCT
faba-281	275	14	1.46	1.46	NUM
faba-281	275	15	and	and	CCONJ
faba-281	275	16	1.94	1.94	NUM
faba-281	275	17	)	)	PUNCT
faba-281	275	18	were	be	AUX
faba-281	275	19	well	well	ADV
faba-281	275	20	below	below	ADP
faba-281	275	21	the	the	DET
faba-281	275	22	threshold	threshold	NOUN
faba-281	275	23	of	of	ADP
faba-281	275	24	10	10	NUM
faba-281	275	25	.	.	PUNCT
faba-281	276	1	model	model	NOUN
faba-281	276	2	specification	specification	NOUN
faba-281	276	3	tests	test	NOUN
faba-281	276	4	(	(	PUNCT
faba-281	276	5	ramsey	ramsey	NOUN
faba-281	276	6	reset	reset	NOUN
faba-281	276	7	and	and	CCONJ
faba-281	276	8	linktest	linktest	ADJ
faba-281	276	9	)	)	PUNCT
faba-281	276	10	showed	show	VERB
faba-281	276	11	no	no	DET
faba-281	276	12	omitted	omit	VERB
faba-281	276	13	variables	variable	NOUN
faba-281	276	14	or	or	CCONJ
faba-281	276	15	misspecification	misspecification	NOUN
faba-281	276	16	,	,	PUNCT
faba-281	276	17	confirming	confirm	VERB
faba-281	276	18	the	the	DET
faba-281	276	19	correctness	correctness	NOUN
faba-281	276	20	of	of	ADP
faba-281	276	21	the	the	DET
faba-281	276	22	regression	regression	NOUN
faba-281	276	23	models	model	NOUN
faba-281	276	24	.	.	PUNCT
faba-281	277	1	for	for	ADP
faba-281	277	2	sem	sem	PROPN
faba-281	277	3	,	,	PUNCT
faba-281	277	4	model	model	NOUN
faba-281	277	5	fit	fit	NOUN
faba-281	277	6	was	be	AUX
faba-281	277	7	assessed	assess	VERB
faba-281	277	8	using	use	VERB
faba-281	277	9	multiple	multiple	ADJ
faba-281	277	10	indices	index	NOUN
faba-281	277	11	.	.	PUNCT
faba-281	278	1	the	the	DET
faba-281	278	2	chi	chi	ADJ
faba-281	278	3	-	-	PUNCT
faba-281	278	4	square	square	NOUN
faba-281	278	5	test	test	NOUN
faba-281	278	6	was	be	AUX
faba-281	278	7	non	non	ADJ
faba-281	278	8	-	-	ADJ
faba-281	278	9	significant	significant	ADJ
faba-281	278	10	(	(	PUNCT
faba-281	278	11	χ²	χ²	NOUN
faba-281	278	12	=	=	NOUN
faba-281	278	13	6.45	6.45	NUM
faba-281	278	14	,	,	PUNCT
faba-281	278	15	p	p	X
faba-281	278	16	=	=	NOUN
faba-281	278	17	0.092	0.092	NUM
faba-281	278	18	)	)	PUNCT
faba-281	278	19	,	,	PUNCT
faba-281	278	20	suggesting	suggest	VERB
faba-281	278	21	the	the	DET
faba-281	278	22	model	model	NOUN
faba-281	278	23	adequately	adequately	ADV
faba-281	278	24	reproduced	reproduce	VERB
faba-281	278	25	the	the	DET
faba-281	278	26	data	datum	NOUN
faba-281	278	27	.	.	PUNCT
faba-281	279	1	other	other	ADJ
faba-281	279	2	fit	fit	ADJ
faba-281	279	3	indices	index	NOUN
faba-281	279	4	supported	support	VERB
faba-281	279	5	this	this	DET
faba-281	279	6	conclusion	conclusion	NOUN
faba-281	279	7	:	:	PUNCT
faba-281	279	8	rmsea	rmsea	NOUN
faba-281	279	9	(	(	PUNCT
faba-281	279	10	0.079	0.079	NUM
faba-281	279	11	)	)	PUNCT
faba-281	279	12	and	and	CCONJ
faba-281	279	13	srmr	srmr	PROPN
faba-281	279	14	(	(	PUNCT
faba-281	279	15	0.0122	0.0122	NUM
faba-281	279	16	)	)	PUNCT
faba-281	279	17	fell	fall	VERB
faba-281	279	18	within	within	ADP
faba-281	279	19	acceptable	acceptable	ADJ
faba-281	279	20	ranges	range	NOUN
faba-281	279	21	,	,	PUNCT
faba-281	279	22	while	while	SCONJ
faba-281	279	23	cfi	cfi	X
faba-281	279	24	(	(	PUNCT
faba-281	279	25	0.998	0.998	NUM
faba-281	279	26	)	)	PUNCT
faba-281	279	27	exceeded	exceed	VERB
faba-281	279	28	the	the	DET
faba-281	279	29	0.95	0.95	NUM
faba-281	279	30	benchmark	benchmark	NOUN
faba-281	279	31	.	.	PUNCT
faba-281	280	1	although	although	SCONJ
faba-281	280	2	tli	tli	X
faba-281	280	3	(	(	PUNCT
faba-281	280	4	0.886	0.886	NUM
faba-281	280	5	)	)	PUNCT
faba-281	280	6	was	be	AUX
faba-281	280	7	slightly	slightly	ADV
faba-281	280	8	below	below	ADP
faba-281	280	9	the	the	DET
faba-281	280	10	ideal	ideal	ADJ
faba-281	280	11	cutoff	cutoff	NOUN
faba-281	280	12	,	,	PUNCT
faba-281	280	13	overall	overall	ADJ
faba-281	280	14	indices	index	NOUN
faba-281	280	15	indicated	indicate	VERB
faba-281	280	16	a	a	DET
faba-281	280	17	good	good	ADJ
faba-281	280	18	fit	fit	NOUN
faba-281	280	19	.	.	PUNCT
faba-281	281	1	these	these	DET
faba-281	281	2	results	result	NOUN
faba-281	281	3	demonstrate	demonstrate	VERB
faba-281	281	4	that	that	SCONJ
faba-281	281	5	the	the	DET
faba-281	281	6	models	model	NOUN
faba-281	281	7	are	be	AUX
faba-281	281	8	statistically	statistically	ADV
faba-281	281	9	sound	sound	ADJ
faba-281	281	10	,	,	PUNCT
faba-281	281	11	free	free	ADJ
faba-281	281	12	of	of	ADP
faba-281	281	13	major	major	ADJ
faba-281	281	14	violations	violation	NOUN
faba-281	281	15	of	of	ADP
faba-281	281	16	classical	classical	ADJ
faba-281	281	17	assumptions	assumption	NOUN
faba-281	281	18	,	,	PUNCT
faba-281	281	19	and	and	CCONJ
faba-281	281	20	adequately	adequately	ADV
faba-281	281	21	capture	capture	VERB
faba-281	281	22	the	the	DET
faba-281	281	23	relationships	relationship	NOUN
faba-281	281	24	among	among	ADP
faba-281	281	25	variables	variable	NOUN
faba-281	281	26	,	,	PUNCT
faba-281	281	27	providing	provide	VERB
faba-281	281	28	a	a	DET
faba-281	281	29	reliable	reliable	ADJ
faba-281	281	30	basis	basis	NOUN
faba-281	281	31	for	for	ADP
faba-281	281	32	hypothesis	hypothesis	NOUN
faba-281	281	33	testing	testing	NOUN
faba-281	281	34	.	.	PUNCT
faba-281	282	1	path	path	NOUN
faba-281	282	2	analysis	analysis	NOUN
faba-281	282	3	(	(	PUNCT
faba-281	282	4	regression	regression	VERB
faba-281	282	5	analysis	analysis	NOUN
faba-281	282	6	)	)	PUNCT
faba-281	282	7	and	and	CCONJ
faba-281	282	8	hypothesis	hypothesis	NOUN
faba-281	282	9	testing	testing	NOUN
faba-281	282	10	in	in	ADP
faba-281	282	11	this	this	DET
faba-281	282	12	section	section	NOUN
faba-281	282	13	,	,	PUNCT
faba-281	282	14	the	the	DET
faba-281	282	15	regression	regression	NOUN
faba-281	282	16	results	result	NOUN
faba-281	282	17	obtained	obtain	VERB
faba-281	282	18	are	be	AUX
faba-281	282	19	analyzed	analyze	VERB
faba-281	282	20	and	and	CCONJ
faba-281	282	21	interpreted	interpret	VERB
faba-281	282	22	to	to	PART
faba-281	282	23	generate	generate	VERB
faba-281	282	24	findings	finding	NOUN
faba-281	282	25	that	that	PRON
faba-281	282	26	address	address	VERB
faba-281	282	27	the	the	DET
faba-281	282	28	research	research	NOUN
faba-281	282	29	objectives	objective	NOUN
faba-281	282	30	.	.	PUNCT
faba-281	283	1	the	the	DET
faba-281	283	2	results	result	NOUN
faba-281	283	3	are	be	AUX
faba-281	283	4	presented	present	VERB
faba-281	283	5	in	in	ADP
faba-281	283	6	table	table	NOUN
faba-281	283	7	4	4	NUM
faba-281	283	8	.	.	PUNCT
faba-281	284	1	they	they	PRON
faba-281	284	2	show	show	VERB
faba-281	284	3	the	the	DET
faba-281	284	4	standardized	standardized	ADJ
faba-281	284	5	path	path	NOUN
faba-281	284	6	coefficients	coefficient	NOUN
faba-281	284	7	of	of	ADP
faba-281	284	8	the	the	DET
faba-281	284	9	variables	variable	NOUN
faba-281	284	10	,	,	PUNCT
faba-281	284	11	their	their	PRON
faba-281	284	12	respective	respective	ADJ
faba-281	284	13	significance	significance	NOUN
faba-281	284	14	levels	level	NOUN
faba-281	284	15	,	,	PUNCT
faba-281	284	16	and	and	CCONJ
faba-281	284	17	the	the	DET
faba-281	284	18	variances	variance	NOUN
faba-281	284	19	explained	explain	VERB
faba-281	284	20	for	for	ADP
faba-281	284	21	the	the	DET
faba-281	284	22	direct	direct	ADJ
faba-281	284	23	and	and	CCONJ
faba-281	284	24	moderated	moderated	ADJ
faba-281	284	25	effects	effect	NOUN
faba-281	284	26	model	model	NOUN
faba-281	284	27	.	.	PUNCT
faba-281	285	1	kabiru	kabiru	PROPN
faba-281	285	2	isa	isa	PROPN
faba-281	285	3	dandago	dandago	NOUN
faba-281	285	4	,	,	PUNCT
faba-281	285	5	modibbo	modibbo	PROPN
faba-281	285	6	abubakar	abubakar	PROPN
faba-281	285	7	/	/	SYM
faba-281	285	8	finance	finance	NOUN
faba-281	285	9	,	,	PUNCT
faba-281	285	10	accounting	accounting	NOUN
faba-281	285	11	and	and	CCONJ
faba-281	285	12	business	business	NOUN
faba-281	285	13	analysis	analysis	NOUN
faba-281	285	14	,	,	PUNCT
faba-281	285	15	volume	volume	NOUN
faba-281	285	16	7	7	NUM
faba-281	285	17	,	,	PUNCT
faba-281	285	18	issue	issue	NOUN
faba-281	285	19	2	2	NUM
faba-281	285	20	,	,	PUNCT
faba-281	285	21	2025	2025	NUM
faba-281	285	22	245	245	NUM
faba-281	285	23	tables	table	NOUN
faba-281	285	24	4	4	NUM
faba-281	285	25	.	.	PUNCT
faba-281	285	26	path	path	NOUN
faba-281	285	27	coefficients	coefficient	NOUN
faba-281	285	28	model	model	PROPN
faba-281	285	29	1	1	NUM
faba-281	285	30	&	&	CCONJ
faba-281	285	31	2	2	NUM
faba-281	285	32	model	model	NOUN
faba-281	285	33	1	1	NUM
faba-281	285	34	(	(	PUNCT
faba-281	285	35	unmoderated	unmoderated	ADJ
faba-281	285	36	model	model	NOUN
faba-281	285	37	)	)	PUNCT
faba-281	285	38	model	model	NOUN
faba-281	285	39	2	2	NUM
faba-281	285	40	(	(	PUNCT
faba-281	285	41	moderated	moderated	ADJ
faba-281	285	42	model	model	NOUN
faba-281	285	43	)	)	PUNCT
faba-281	285	44	variables	variable	VERB
faba-281	285	45	coefficients	coefficient	VERB
faba-281	285	46	p	p	NOUN
faba-281	285	47	-	-	PUNCT
faba-281	285	48	value	value	NOUN
faba-281	285	49	coefficients	coefficient	NOUN
faba-281	285	50	p	p	NOUN
faba-281	285	51	-	-	PUNCT
faba-281	285	52	value	value	NOUN
faba-281	285	53	mps<---bvs	mps<---bvs	PROPN
faba-281	285	54	0.325	0.325	NUM
faba-281	285	55	0.000	0.000	NUM
faba-281	286	1	0.353	0.353	NUM
faba-281	286	2	0.000	0.000	NUM
faba-281	286	3	mps<---eps	mps<---ep	NOUN
faba-281	286	4	0.599	0.599	NUM
faba-281	286	5	0.000	0.000	NUM
faba-281	286	6	0.574	0.574	NUM
faba-281	286	7	0.000	0.000	NUM
faba-281	286	8	mps<---fva1	mps<---fva1	NOUN
faba-281	286	9	-0.046	-0.046	VERB
faba-281	286	10	0.324	0.324	NUM
faba-281	286	11	-0.106	-0.106	NUM
faba-281	286	12	0.062	0.062	NUM
faba-281	286	13	mps<---fva2	mps<---fva2	PROPN
faba-281	286	14	0.009	0.009	NUM
faba-281	286	15	0.832	0.832	NUM
faba-281	286	16	0.097	0.097	NUM
faba-281	286	17	0.767	0.767	NUM
faba-281	286	18	mps<---fva3	mps<---fva3	PROPN
faba-281	286	19	-0.015	-0.015	PUNCT
faba-281	286	20	0.743	0.743	NUM
faba-281	286	21	-0.020	-0.020	NUM
faba-281	286	22	0.684	0.684	NUM
faba-281	286	23	mps<---fvl1	mps<---fvl1	PROPN
faba-281	286	24	-0.006	-0.006	PROPN
faba-281	286	25	0.894	0.894	NUM
faba-281	286	26	-0.001	-0.001	NUM
faba-281	286	27	0.985	0.985	NUM
faba-281	286	28	mps	mp	NOUN
faba-281	286	29	<	<	X
faba-281	286	30	---fvl2	---fvl2	NOUN
faba-281	286	31	0.085	0.085	NUM
faba-281	286	32	0.061	0.061	NUM
faba-281	286	33	0.114	0.114	NUM
faba-281	286	34	0.036	0.036	NUM
faba-281	286	35	mps	mp	NOUN
faba-281	286	36	<	<	X
faba-281	286	37	---fvl3	---fvl3	PROPN
faba-281	286	38	0.049	0.049	NUM
faba-281	286	39	0.270	0.270	NUM
faba-281	286	40	0.034	0.034	NUM
faba-281	286	41	0.521	0.521	NUM
faba-281	286	42	mps	mp	NOUN
faba-281	286	43	<	<	X
faba-281	286	44	---aci	---aci	NOUN
faba-281	286	45	0.112	0.112	NUM
faba-281	286	46	0.030	0.030	NUM
faba-281	286	47	0.091	0.091	NUM
faba-281	286	48	0.142	0.142	NUM
faba-281	286	49	mps	mp	NOUN
faba-281	286	50	<	<	X
faba-281	286	51	---fva1*aci	---fva1*aci	PROPN
faba-281	286	52	-0.098	-0.098	PUNCT
faba-281	286	53	0.093	0.093	NUM
faba-281	286	54	mps	mp	NOUN
faba-281	286	55	<	<	X
faba-281	286	56	---fva2*aci	---fva2*aci	PROPN
faba-281	286	57	0.103	0.103	NUM
faba-281	286	58	0.752	0.752	NUM
faba-281	286	59	mps	mp	NOUN
faba-281	286	60	<	<	X
faba-281	286	61	---fva3*aci	---fva3*aci	NOUN
faba-281	286	62	0.012	0.012	NUM
faba-281	286	63	0.793	0.793	NUM
faba-281	286	64	mps	mp	NOUN
faba-281	286	65	<	<	X
faba-281	286	66	---fvl1*aci	---fvl1*aci	PROPN
faba-281	286	67	-0.027	-0.027	NUM
faba-281	286	68	0.605	0.605	NUM
faba-281	286	69	mps	mp	NOUN
faba-281	286	70	<	<	X
faba-281	286	71	---fvl2*aci	---fvl2*aci	NOUN
faba-281	286	72	0.078	0.078	NUM
faba-281	286	73	0.192	0.192	NUM
faba-281	286	74	mps	mp	NOUN
faba-281	286	75	<	<	X
faba-281	286	76	---fvl3*aci	---fvl3*aci	NOUN
faba-281	286	77	0.011	0.011	NUM
faba-281	286	78	0.862	0.862	NUM
faba-281	286	79	mps	mp	NOUN
faba-281	286	80	<	<	X
faba-281	286	81	---fsz	---fsz	PROPN
faba-281	286	82	-0.091	-0.091	NUM
faba-281	286	83	0.123	0.123	NUM
faba-281	286	84	-0.093	-0.093	PROPN
faba-281	286	85	0.110	0.110	NUM
faba-281	286	86	mps	mp	NOUN
faba-281	286	87	<	<	X
faba-281	286	88	---fge	---fge	X
faba-281	286	89	-0.124	-0.124	PROPN
faba-281	286	90	0.022	0.022	NUM
faba-281	286	91	-0.120	-0.120	PUNCT
faba-281	286	92	0.028	0.028	NUM
faba-281	286	93	r	r	X
faba-281	286	94	-	-	PUNCT
faba-281	286	95	square	square	ADJ
faba-281	286	96	0.676	0.676	NUM
faba-281	286	97	0.688	0.688	NUM
faba-281	286	98	chi	chi	ADJ
faba-281	286	99	-	-	PUNCT
faba-281	286	100	square	square	NOUN
faba-281	286	101	(	(	PUNCT
faba-281	286	102	χ²	χ²	NOUN
faba-281	286	103	)	)	PUNCT
faba-281	286	104	7.831	7.831	NUM
faba-281	286	105	0.082	0.082	NUM
faba-281	286	106	6.450	6.450	NUM
faba-281	286	107	0.092	0.092	NUM
faba-281	286	108	source	source	NOUN
faba-281	286	109	:	:	PUNCT
faba-281	286	110	results	result	NOUN
faba-281	286	111	output	output	NOUN
faba-281	286	112	from	from	ADP
faba-281	286	113	ibm	ibm	PROPN
faba-281	286	114	amos	amos	PROPN
faba-281	286	115	the	the	DET
faba-281	286	116	regression	regression	NOUN
faba-281	286	117	analyses	analyse	VERB
faba-281	286	118	,	,	PUNCT
faba-281	286	119	both	both	PRON
faba-281	286	120	unmoderated	unmoderate	VERB
faba-281	286	121	and	and	CCONJ
faba-281	286	122	moderated	moderate	VERB
faba-281	286	123	,	,	PUNCT
faba-281	286	124	provide	provide	VERB
faba-281	286	125	valuable	valuable	ADJ
faba-281	286	126	insights	insight	NOUN
faba-281	286	127	into	into	ADP
faba-281	286	128	the	the	DET
faba-281	286	129	value	value	NOUN
faba-281	286	130	relevance	relevance	NOUN
faba-281	286	131	of	of	ADP
faba-281	286	132	fva	fva	NOUN
faba-281	286	133	and	and	CCONJ
faba-281	286	134	the	the	DET
faba-281	286	135	moderating	moderate	VERB
faba-281	286	136	role	role	NOUN
faba-281	286	137	of	of	ADP
faba-281	286	138	audit	audit	NOUN
faba-281	286	139	committee	committee	NOUN
faba-281	286	140	attributes	attribute	VERB
faba-281	286	141	in	in	ADP
faba-281	286	142	nigerian	nigerian	ADJ
faba-281	286	143	consumer	consumer	NOUN
faba-281	286	144	goods	good	NOUN
faba-281	286	145	firms	firm	NOUN
faba-281	286	146	.	.	PUNCT
faba-281	287	1	the	the	DET
faba-281	287	2	unmoderated	unmoderated	ADJ
faba-281	287	3	model	model	NOUN
faba-281	287	4	explained	explain	VERB
faba-281	287	5	67.6	67.6	NUM
faba-281	287	6	%	%	NOUN
faba-281	287	7	of	of	ADP
faba-281	287	8	the	the	DET
faba-281	287	9	variation	variation	NOUN
faba-281	287	10	in	in	ADP
faba-281	287	11	mps	mps	PROPN
faba-281	287	12	,	,	PUNCT
faba-281	287	13	suggesting	suggest	VERB
faba-281	287	14	strong	strong	ADJ
faba-281	287	15	explanatory	explanatory	ADJ
faba-281	287	16	power	power	NOUN
faba-281	287	17	.	.	PUNCT
faba-281	288	1	the	the	DET
faba-281	288	2	results	result	NOUN
faba-281	288	3	revealed	reveal	VERB
faba-281	288	4	that	that	SCONJ
faba-281	288	5	bvs	bvs	PROPN
faba-281	288	6	and	and	CCONJ
faba-281	288	7	eps	eps	PROPN
faba-281	288	8	exert	exert	VERB
faba-281	288	9	a	a	DET
faba-281	288	10	positive	positive	ADJ
faba-281	288	11	and	and	CCONJ
faba-281	288	12	highly	highly	ADV
faba-281	288	13	significant	significant	ADJ
faba-281	288	14	effect	effect	NOUN
faba-281	288	15	on	on	ADP
faba-281	288	16	mps	mp	NOUN
faba-281	288	17	at	at	ADP
faba-281	288	18	the	the	DET
faba-281	288	19	1	1	NUM
faba-281	288	20	%	%	NOUN
faba-281	288	21	level	level	NOUN
faba-281	288	22	.	.	PUNCT
faba-281	289	1	this	this	PRON
faba-281	289	2	confirms	confirm	VERB
faba-281	289	3	their	their	PRON
faba-281	289	4	strong	strong	ADJ
faba-281	289	5	value	value	NOUN
faba-281	289	6	relevance	relevance	NOUN
faba-281	289	7	and	and	CCONJ
faba-281	289	8	demonstrates	demonstrate	VERB
faba-281	289	9	that	that	SCONJ
faba-281	289	10	investors	investor	NOUN
faba-281	289	11	in	in	ADP
faba-281	289	12	nigeria	nigeria	PROPN
faba-281	289	13	continue	continue	VERB
faba-281	289	14	to	to	PART
faba-281	289	15	rely	rely	VERB
faba-281	289	16	heavily	heavily	ADV
faba-281	289	17	on	on	ADP
faba-281	289	18	conventional	conventional	ADJ
faba-281	289	19	indicators	indicator	NOUN
faba-281	289	20	such	such	ADJ
faba-281	289	21	as	as	ADP
faba-281	289	22	earnings	earning	NOUN
faba-281	289	23	and	and	CCONJ
faba-281	289	24	book	book	NOUN
faba-281	289	25	value	value	NOUN
faba-281	289	26	in	in	ADP
faba-281	289	27	making	make	VERB
faba-281	289	28	valuation	valuation	NOUN
faba-281	289	29	decisions	decision	NOUN
faba-281	289	30	.	.	PUNCT
faba-281	290	1	the	the	DET
faba-281	290	2	finding	finding	NOUN
faba-281	290	3	is	be	AUX
faba-281	290	4	consistent	consistent	ADJ
faba-281	290	5	with	with	ADP
faba-281	290	6	prior	prior	ADJ
faba-281	290	7	evidence	evidence	NOUN
faba-281	290	8	from	from	ADP
faba-281	290	9	both	both	CCONJ
faba-281	290	10	developed	developed	ADJ
faba-281	290	11	and	and	CCONJ
faba-281	290	12	emerging	emerge	VERB
faba-281	290	13	economies	economy	NOUN
faba-281	290	14	(	(	PUNCT
faba-281	290	15	barth	barth	NOUN
faba-281	290	16	et	et	PROPN
faba-281	290	17	al	al	PROPN
faba-281	290	18	.	.	PROPN
faba-281	290	19	2001	2001	NUM
faba-281	290	20	;	;	PUNCT
faba-281	290	21	ohlson	ohlson	NOUN
faba-281	290	22	1995	1995	NUM
faba-281	290	23	;	;	PUNCT
faba-281	290	24	abubakar	abubakar	PROPN
faba-281	290	25	,	,	PUNCT
faba-281	290	26	2018	2018	NUM
faba-281	290	27	;	;	PUNCT
faba-281	290	28	eshiett	eshiett	NOUN
faba-281	290	29	et	et	PROPN
faba-281	290	30	al	al	PROPN
faba-281	290	31	.	.	PROPN
faba-281	290	32	2023	2023	NUM
faba-281	290	33	)	)	PUNCT
faba-281	290	34	.	.	PUNCT
faba-281	291	1	by	by	ADP
faba-281	291	2	contrast	contrast	NOUN
faba-281	291	3	,	,	PUNCT
faba-281	291	4	most	most	ADV
faba-281	291	5	fair	fair	ADJ
faba-281	291	6	value	value	NOUN
faba-281	291	7	measures	measure	NOUN
faba-281	291	8	were	be	AUX
faba-281	291	9	not	not	PART
faba-281	291	10	significantly	significantly	ADV
faba-281	291	11	related	relate	VERB
faba-281	291	12	to	to	ADP
faba-281	291	13	mps	mps	PROPN
faba-281	291	14	.	.	PUNCT
faba-281	292	1	specifically	specifically	ADV
faba-281	292	2	,	,	PUNCT
faba-281	292	3	level	level	NOUN
faba-281	292	4	1	1	NUM
faba-281	292	5	fair	fair	ADJ
faba-281	292	6	value	value	NOUN
faba-281	292	7	assets	asset	NOUN
faba-281	292	8	(	(	PUNCT
faba-281	292	9	fva1	fva1	PROPN
faba-281	292	10	)	)	PUNCT
faba-281	292	11	and	and	CCONJ
faba-281	292	12	liabilities	liability	NOUN
faba-281	292	13	(	(	PUNCT
faba-281	292	14	fvl1	fvl1	NOUN
faba-281	292	15	)	)	PUNCT
faba-281	292	16	both	both	PRON
faba-281	292	17	exhibited	exhibit	VERB
faba-281	292	18	insignificant	insignificant	ADJ
faba-281	292	19	negative	negative	ADJ
faba-281	292	20	effects	effect	NOUN
faba-281	292	21	on	on	ADP
faba-281	292	22	firm	firm	ADJ
faba-281	292	23	value	value	NOUN
faba-281	292	24	.	.	PUNCT
faba-281	293	1	this	this	PRON
faba-281	293	2	supports	support	VERB
faba-281	293	3	hypothesis	hypothesis	NOUN
faba-281	293	4	1	1	NUM
faba-281	293	5	(	(	PUNCT
faba-281	293	6	h1	h1	PROPN
faba-281	293	7	)	)	PUNCT
faba-281	293	8	,	,	PUNCT
faba-281	293	9	which	which	PRON
faba-281	293	10	stated	state	VERB
faba-281	293	11	that	that	PRON
faba-281	293	12	level	level	NOUN
faba-281	293	13	1	1	NUM
faba-281	293	14	items	item	NOUN
faba-281	293	15	are	be	AUX
faba-281	293	16	not	not	PART
faba-281	293	17	value	value	NOUN
faba-281	293	18	relevant	relevant	ADJ
faba-281	293	19	to	to	ADP
faba-281	293	20	nigerian	nigerian	ADJ
faba-281	293	21	investors	investor	NOUN
faba-281	293	22	.	.	PUNCT
faba-281	294	1	similarly	similarly	ADV
faba-281	294	2	,	,	PUNCT
faba-281	294	3	level	level	NOUN
faba-281	294	4	3	3	NUM
faba-281	294	5	assets	asset	NOUN
faba-281	294	6	(	(	PUNCT
faba-281	294	7	fva3	fva3	PROPN
faba-281	294	8	)	)	PUNCT
faba-281	294	9	and	and	CCONJ
faba-281	294	10	liabilities	liability	NOUN
faba-281	294	11	(	(	PUNCT
faba-281	294	12	fvl3	fvl3	PROPN
faba-281	294	13	)	)	PUNCT
faba-281	294	14	were	be	AUX
faba-281	294	15	also	also	ADV
faba-281	294	16	insignificant	insignificant	ADJ
faba-281	294	17	,	,	PUNCT
faba-281	294	18	supporting	support	VERB
faba-281	294	19	hypothesis	hypothesis	NOUN
faba-281	294	20	3	3	NUM
faba-281	294	21	(	(	PUNCT
faba-281	294	22	h3	h3	NOUN
faba-281	294	23	)	)	PUNCT
faba-281	294	24	that	that	PRON
faba-281	294	25	level	level	VERB
faba-281	294	26	3	3	NUM
faba-281	294	27	measures	measure	NOUN
faba-281	294	28	lack	lack	NOUN
faba-281	294	29	value	value	NOUN
faba-281	294	30	relevance	relevance	NOUN
faba-281	294	31	.	.	PUNCT
faba-281	295	1	on	on	ADP
faba-281	295	2	the	the	DET
faba-281	295	3	other	other	ADJ
faba-281	295	4	hand	hand	NOUN
faba-281	295	5	,	,	PUNCT
faba-281	295	6	level	level	NOUN
faba-281	295	7	2	2	NUM
faba-281	295	8	results	result	NOUN
faba-281	295	9	were	be	AUX
faba-281	295	10	mixed	mixed	ADJ
faba-281	295	11	.	.	PUNCT
faba-281	296	1	while	while	SCONJ
faba-281	296	2	level	level	NOUN
faba-281	296	3	2	2	NUM
faba-281	296	4	assets	asset	NOUN
faba-281	296	5	(	(	PUNCT
faba-281	296	6	fva2	fva2	PROPN
faba-281	296	7	)	)	PUNCT
faba-281	296	8	showed	show	VERB
faba-281	296	9	an	an	DET
faba-281	296	10	insignificant	insignificant	ADJ
faba-281	296	11	positive	positive	ADJ
faba-281	296	12	effect	effect	NOUN
faba-281	296	13	,	,	PUNCT
faba-281	296	14	level	level	NOUN
faba-281	296	15	2	2	NUM
faba-281	296	16	liabilities	liability	NOUN
faba-281	296	17	(	(	PUNCT
faba-281	296	18	fvl2	fvl2	NOUN
faba-281	296	19	)	)	PUNCT
faba-281	296	20	displayed	display	VERB
faba-281	296	21	a	a	DET
faba-281	296	22	positive	positive	ADJ
faba-281	296	23	and	and	CCONJ
faba-281	296	24	significant	significant	ADJ
faba-281	296	25	relationship	relationship	NOUN
faba-281	296	26	with	with	ADP
faba-281	296	27	mps	mp	NOUN
faba-281	296	28	at	at	ADP
faba-281	296	29	the	the	DET
faba-281	296	30	10	10	NUM
faba-281	296	31	%	%	NOUN
faba-281	296	32	level	level	NOUN
faba-281	296	33	.	.	PUNCT
faba-281	297	1	this	this	PRON
faba-281	297	2	leads	lead	VERB
faba-281	297	3	to	to	ADP
faba-281	297	4	the	the	DET
faba-281	297	5	rejection	rejection	NOUN
faba-281	297	6	of	of	ADP
faba-281	297	7	hypothesis	hypothesis	NOUN
faba-281	297	8	2	2	NUM
faba-281	297	9	(	(	PUNCT
faba-281	297	10	h2	h2	NOUN
faba-281	297	11	)	)	PUNCT
faba-281	297	12	,	,	PUNCT
faba-281	297	13	since	since	SCONJ
faba-281	297	14	level	level	NOUN
faba-281	297	15	2	2	NUM
faba-281	297	16	liabilities	liability	NOUN
faba-281	297	17	are	be	AUX
faba-281	297	18	considered	consider	VERB
faba-281	297	19	value	value	NOUN
faba-281	297	20	relevant	relevant	ADJ
faba-281	297	21	by	by	ADP
faba-281	297	22	nigerian	nigerian	ADJ
faba-281	297	23	investors	investor	NOUN
faba-281	297	24	.	.	PUNCT
faba-281	298	1	finally	finally	ADV
faba-281	298	2	,	,	PUNCT
faba-281	298	3	a	a	DET
faba-281	298	4	comparison	comparison	NOUN
faba-281	298	5	across	across	ADP
faba-281	298	6	the	the	DET
faba-281	298	7	hierarchy	hierarchy	NOUN
faba-281	298	8	levels	level	NOUN
faba-281	298	9	suggests	suggest	VERB
faba-281	298	10	that	that	SCONJ
faba-281	298	11	level	level	NOUN
faba-281	298	12	1	1	NUM
faba-281	298	13	items	item	NOUN
faba-281	298	14	are	be	AUX
faba-281	298	15	not	not	PART
faba-281	298	16	more	more	ADJ
faba-281	298	17	value	value	NOUN
faba-281	298	18	relevant	relevant	ADJ
faba-281	298	19	than	than	ADP
faba-281	298	20	level	level	NOUN
faba-281	298	21	2	2	NUM
faba-281	298	22	or	or	CCONJ
faba-281	298	23	3	3	NUM
faba-281	298	24	items	item	NOUN
faba-281	298	25	,	,	PUNCT
faba-281	298	26	which	which	PRON
faba-281	298	27	supports	support	VERB
faba-281	298	28	hypothesis	hypothesis	NOUN
faba-281	298	29	4	4	NUM
faba-281	298	30	(	(	PUNCT
faba-281	298	31	h4	h4	NOUN
faba-281	298	32	)	)	PUNCT
faba-281	298	33	.	.	PUNCT
faba-281	299	1	collectively	collectively	ADV
faba-281	299	2	,	,	PUNCT
faba-281	299	3	the	the	DET
faba-281	299	4	unmoderated	unmoderate	VERB
faba-281	299	5	results	result	NOUN
faba-281	299	6	demonstrate	demonstrate	VERB
faba-281	299	7	that	that	SCONJ
faba-281	299	8	while	while	SCONJ
faba-281	299	9	bvs	bvs	PROPN
faba-281	299	10	and	and	CCONJ
faba-281	299	11	eps	eps	PROPN
faba-281	299	12	are	be	AUX
faba-281	299	13	highly	highly	ADV
faba-281	299	14	valued	value	VERB
faba-281	299	15	by	by	ADP
faba-281	299	16	investors	investor	NOUN
faba-281	299	17	,	,	PUNCT
faba-281	299	18	fair	fair	ADJ
faba-281	299	19	value	value	NOUN
faba-281	299	20	information	information	NOUN
faba-281	299	21	is	be	AUX
faba-281	299	22	largely	largely	ADV
faba-281	299	23	ignored	ignore	VERB
faba-281	299	24	,	,	PUNCT
faba-281	299	25	except	except	SCONJ
faba-281	299	26	for	for	ADP
faba-281	299	27	level	level	NOUN
faba-281	299	28	2	2	NUM
faba-281	299	29	liabilities	liability	NOUN
faba-281	299	30	.	.	PUNCT
faba-281	300	1	these	these	DET
faba-281	300	2	findings	finding	NOUN
faba-281	300	3	align	align	VERB
faba-281	300	4	with	with	ADP
faba-281	300	5	song	song	NOUN
faba-281	300	6	et	et	PROPN
faba-281	300	7	al	al	PROPN
faba-281	300	8	.	.	PROPN
faba-281	301	1	(	(	PUNCT
faba-281	301	2	2010	2010	NUM
faba-281	301	3	)	)	PUNCT
faba-281	301	4	and	and	CCONJ
faba-281	301	5	chukwu	chukwu	NOUN
faba-281	301	6	et	et	PROPN
faba-281	301	7	al	al	PROPN
faba-281	301	8	.	.	PROPN
faba-281	302	1	(	(	PUNCT
faba-281	302	2	2020	2020	NUM
faba-281	302	3	)	)	PUNCT
faba-281	302	4	,	,	PUNCT
faba-281	302	5	who	who	PRON
faba-281	302	6	reported	report	VERB
faba-281	302	7	that	that	SCONJ
faba-281	302	8	investors	investor	NOUN
faba-281	302	9	’	’	PART
faba-281	302	10	perception	perception	NOUN
faba-281	302	11	of	of	ADP
faba-281	302	12	financial	financial	ADJ
faba-281	302	13	reporting	reporting	NOUN
faba-281	302	14	quality	quality	NOUN
faba-281	302	15	is	be	AUX
faba-281	302	16	not	not	PART
faba-281	302	17	strongly	strongly	ADV
faba-281	302	18	associated	associate	VERB
faba-281	302	19	with	with	ADP
faba-281	302	20	fair	fair	ADJ
faba-281	302	21	value	value	NOUN
faba-281	302	22	disclosures	disclosure	NOUN
faba-281	302	23	,	,	PUNCT
faba-281	302	24	attributing	attribute	VERB
faba-281	302	25	this	this	PRON
faba-281	302	26	to	to	ADP
faba-281	302	27	the	the	DET
faba-281	302	28	learning	learning	NOUN
faba-281	302	29	curve	curve	NOUN
faba-281	302	30	and	and	CCONJ
faba-281	302	31	the	the	DET
faba-281	302	32	predominance	predominance	NOUN
faba-281	302	33	of	of	ADP
faba-281	302	34	unsophisticated	unsophisticated	ADJ
faba-281	302	35	investors	investor	NOUN
faba-281	302	36	in	in	ADP
faba-281	302	37	nigeria	nigeria	PROPN
faba-281	302	38	.	.	PUNCT
faba-281	303	1	however	however	ADV
faba-281	303	2	,	,	PUNCT
faba-281	303	3	the	the	DET
faba-281	303	4	results	result	NOUN
faba-281	303	5	contradict	contradict	VERB
faba-281	303	6	those	those	PRON
faba-281	303	7	of	of	ADP
faba-281	303	8	siekkinen	siekkinen	PROPN
faba-281	303	9	(	(	PUNCT
faba-281	303	10	2016	2016	NUM
faba-281	303	11	)	)	PUNCT
faba-281	303	12	and	and	CCONJ
faba-281	303	13	tsadira	tsadira	NOUN
faba-281	303	14	(	(	PUNCT
faba-281	303	15	2020	2020	NUM
faba-281	303	16	)	)	PUNCT
faba-281	303	17	,	,	PUNCT
faba-281	303	18	who	who	PRON
faba-281	303	19	concluded	conclude	VERB
faba-281	303	20	that	that	SCONJ
faba-281	303	21	fair	fair	ADJ
faba-281	303	22	value	value	NOUN
faba-281	303	23	assets	asset	NOUN
faba-281	303	24	at	at	ADP
faba-281	303	25	all	all	DET
faba-281	303	26	levels	level	NOUN
faba-281	303	27	were	be	AUX
faba-281	303	28	value	value	NOUN
faba-281	303	29	relevant	relevant	ADJ
faba-281	303	30	to	to	ADP
faba-281	303	31	investors	investor	NOUN
faba-281	303	32	’	’	PART
faba-281	303	33	decisions	decision	NOUN
faba-281	303	34	.	.	PUNCT
faba-281	304	1	they	they	PRON
faba-281	304	2	also	also	ADV
faba-281	304	3	diverge	diverge	VERB
faba-281	304	4	from	from	ADP
faba-281	304	5	mohammed	mohammed	PROPN
faba-281	304	6	(	(	PUNCT
faba-281	304	7	2020	2020	NUM
faba-281	304	8	)	)	PUNCT
faba-281	304	9	,	,	PUNCT
faba-281	304	10	who	who	PRON
faba-281	304	11	provided	provide	VERB
faba-281	304	12	strong	strong	ADJ
faba-281	304	13	evidence	evidence	NOUN
faba-281	304	14	that	that	SCONJ
faba-281	304	15	level	level	NOUN
faba-281	304	16	1	1	NUM
faba-281	304	17	fair	fair	ADJ
faba-281	304	18	value	value	NOUN
faba-281	304	19	assets	asset	NOUN
faba-281	304	20	offered	offer	VERB
faba-281	304	21	a	a	DET
faba-281	304	22	reliable	reliable	ADJ
faba-281	304	23	explanation	explanation	NOUN
faba-281	304	24	of	of	ADP
faba-281	304	25	stock	stock	NOUN
faba-281	304	26	prices	price	NOUN
faba-281	304	27	in	in	ADP
faba-281	304	28	jordan	jordan	PROPN
faba-281	304	29	.	.	PUNCT
faba-281	305	1	the	the	DET
faba-281	305	2	control	control	NOUN
faba-281	305	3	variables	variable	NOUN
faba-281	305	4	provided	provide	VERB
faba-281	305	5	additional	additional	ADJ
faba-281	305	6	insights	insight	NOUN
faba-281	305	7	.	.	PUNCT
faba-281	306	1	firm	firm	ADJ
faba-281	306	2	size	size	NOUN
faba-281	306	3	had	have	VERB
faba-281	306	4	a	a	DET
faba-281	306	5	negative	negative	ADJ
faba-281	306	6	but	but	CCONJ
faba-281	306	7	insignificant	insignificant	ADJ
faba-281	306	8	effect	effect	NOUN
faba-281	306	9	on	on	ADP
faba-281	306	10	mps	mps	PROPN
faba-281	306	11	,	,	PUNCT
faba-281	306	12	suggesting	suggest	VERB
faba-281	306	13	that	that	SCONJ
faba-281	306	14	larger	large	ADJ
faba-281	306	15	firms	firm	NOUN
faba-281	306	16	are	be	AUX
faba-281	306	17	not	not	PART
faba-281	306	18	necessarily	necessarily	ADV
faba-281	306	19	valued	value	VERB
faba-281	306	20	more	more	ADV
faba-281	306	21	highly	highly	ADV
faba-281	306	22	in	in	ADP
faba-281	306	23	the	the	DET
faba-281	306	24	nigerian	nigerian	ADJ
faba-281	306	25	consumer	consumer	NOUN
faba-281	306	26	goods	good	NOUN
faba-281	306	27	sector	sector	NOUN
faba-281	306	28	.	.	PUNCT
faba-281	307	1	firm	firm	ADJ
faba-281	307	2	age	age	NOUN
faba-281	307	3	,	,	PUNCT
faba-281	307	4	however	however	ADV
faba-281	307	5	,	,	PUNCT
faba-281	307	6	had	have	VERB
faba-281	307	7	a	a	DET
faba-281	307	8	significant	significant	ADJ
faba-281	307	9	negative	negative	ADJ
faba-281	307	10	effect	effect	NOUN
faba-281	307	11	at	at	ADP
faba-281	307	12	the	the	DET
faba-281	307	13	5	5	NUM
faba-281	307	14	%	%	NOUN
faba-281	307	15	level	level	NOUN
faba-281	307	16	,	,	PUNCT
faba-281	307	17	indicating	indicate	VERB
faba-281	307	18	that	that	SCONJ
faba-281	307	19	older	old	ADJ
faba-281	307	20	firms	firm	NOUN
faba-281	307	21	tend	tend	VERB
faba-281	307	22	to	to	PART
faba-281	307	23	lose	lose	VERB
faba-281	307	24	value	value	NOUN
faba-281	307	25	relevance	relevance	NOUN
faba-281	307	26	over	over	ADP
faba-281	307	27	time	time	NOUN
faba-281	307	28	.	.	PUNCT
faba-281	308	1	this	this	PRON
faba-281	308	2	may	may	AUX
faba-281	308	3	reflect	reflect	VERB
faba-281	308	4	the	the	DET
faba-281	308	5	market	market	NOUN
faba-281	308	6	’s	’s	PART
faba-281	308	7	preference	preference	NOUN
faba-281	308	8	for	for	ADP
faba-281	308	9	more	more	ADV
faba-281	308	10	agile	agile	ADJ
faba-281	308	11	and	and	CCONJ
faba-281	308	12	innovative	innovative	ADJ
faba-281	308	13	firms	firm	NOUN
faba-281	308	14	in	in	ADP
faba-281	308	15	a	a	DET
faba-281	308	16	dynamic	dynamic	ADJ
faba-281	308	17	economic	economic	ADJ
faba-281	308	18	environment	environment	NOUN
faba-281	308	19	.	.	PUNCT
faba-281	309	1	turning	turn	VERB
faba-281	309	2	to	to	ADP
faba-281	309	3	the	the	DET
faba-281	309	4	moderated	moderated	ADJ
faba-281	309	5	model	model	NOUN
faba-281	309	6	,	,	PUNCT
faba-281	309	7	the	the	DET
faba-281	309	8	results	result	NOUN
faba-281	309	9	show	show	VERB
faba-281	309	10	that	that	SCONJ
faba-281	309	11	the	the	DET
faba-281	309	12	interaction	interaction	NOUN
faba-281	309	13	of	of	ADP
faba-281	309	14	audit	audit	NOUN
faba-281	309	15	committee	committee	NOUN
faba-281	309	16	attributes	attribute	NOUN
faba-281	309	17	(	(	PUNCT
faba-281	309	18	aci	aci	PROPN
faba-281	309	19	)	)	PUNCT
faba-281	309	20	kabiru	kabiru	PROPN
faba-281	309	21	isa	isa	PROPN
faba-281	309	22	dandago	dandago	NOUN
faba-281	309	23	,	,	PUNCT
faba-281	309	24	modibbo	modibbo	PROPN
faba-281	309	25	abubakar	abubakar	PROPN
faba-281	309	26	/	/	SYM
faba-281	309	27	finance	finance	NOUN
faba-281	309	28	,	,	PUNCT
faba-281	309	29	accounting	accounting	NOUN
faba-281	309	30	and	and	CCONJ
faba-281	309	31	business	business	NOUN
faba-281	309	32	analysis	analysis	NOUN
faba-281	309	33	,	,	PUNCT
faba-281	309	34	volume	volume	NOUN
faba-281	309	35	7	7	NUM
faba-281	309	36	,	,	PUNCT
faba-281	309	37	issue	issue	NOUN
faba-281	309	38	2	2	NUM
faba-281	309	39	,	,	PUNCT
faba-281	309	40	2025	2025	NUM
faba-281	309	41	246	246	NUM
faba-281	309	42	with	with	ADP
faba-281	309	43	fva	fva	VERB
faba-281	309	44	marginally	marginally	ADV
faba-281	309	45	improved	improve	VERB
faba-281	309	46	explanatory	explanatory	ADJ
faba-281	309	47	power	power	NOUN
faba-281	309	48	,	,	PUNCT
faba-281	309	49	as	as	SCONJ
faba-281	309	50	the	the	DET
faba-281	309	51	adjusted	adjusted	ADJ
faba-281	309	52	r	r	NOUN
faba-281	309	53	-	-	PUNCT
faba-281	309	54	squared	square	VERB
faba-281	309	55	increased	increase	VERB
faba-281	309	56	to	to	ADP
faba-281	309	57	68.8	68.8	NUM
faba-281	309	58	%	%	NOUN
faba-281	309	59	.	.	PUNCT
faba-281	310	1	however	however	ADV
faba-281	310	2	,	,	PUNCT
faba-281	310	3	the	the	DET
faba-281	310	4	interaction	interaction	NOUN
faba-281	310	5	effects	effect	NOUN
faba-281	310	6	themselves	themselves	PRON
faba-281	310	7	were	be	AUX
faba-281	310	8	largely	largely	ADV
faba-281	310	9	insignificant	insignificant	ADJ
faba-281	310	10	.	.	PUNCT
faba-281	311	1	the	the	DET
faba-281	311	2	only	only	ADJ
faba-281	311	3	exception	exception	NOUN
faba-281	311	4	was	be	AUX
faba-281	311	5	fva1aci	fva1aci	NOUN
faba-281	311	6	,	,	PUNCT
faba-281	311	7	which	which	PRON
faba-281	311	8	hurt	hurt	VERB
faba-281	311	9	mps	mp	NOUN
faba-281	311	10	and	and	CCONJ
faba-281	311	11	was	be	AUX
faba-281	311	12	significant	significant	ADJ
faba-281	311	13	at	at	ADP
faba-281	311	14	the	the	DET
faba-281	311	15	10	10	NUM
faba-281	311	16	%	%	NOUN
faba-281	311	17	level	level	NOUN
faba-281	311	18	.	.	PUNCT
faba-281	312	1	this	this	PRON
faba-281	312	2	suggests	suggest	VERB
faba-281	312	3	that	that	SCONJ
faba-281	312	4	investors	investor	NOUN
faba-281	312	5	perceive	perceive	ADJ
faba-281	312	6	level	level	NOUN
faba-281	312	7	1	1	NUM
faba-281	312	8	assets	asset	NOUN
faba-281	312	9	,	,	PUNCT
faba-281	312	10	even	even	ADV
faba-281	312	11	when	when	SCONJ
faba-281	312	12	combined	combine	VERB
faba-281	312	13	with	with	ADP
faba-281	312	14	stronger	strong	ADJ
faba-281	312	15	audit	audit	NOUN
faba-281	312	16	committees	committee	NOUN
faba-281	312	17	,	,	PUNCT
faba-281	312	18	as	as	ADP
faba-281	312	19	subject	subject	ADJ
faba-281	312	20	to	to	ADP
faba-281	312	21	discretionary	discretionary	ADJ
faba-281	312	22	accruals	accrual	NOUN
faba-281	312	23	and	and	CCONJ
faba-281	312	24	therefore	therefore	ADV
faba-281	312	25	discount	discount	VERB
faba-281	312	26	their	their	PRON
faba-281	312	27	value	value	NOUN
faba-281	312	28	.	.	PUNCT
faba-281	313	1	all	all	DET
faba-281	313	2	other	other	ADJ
faba-281	313	3	moderated	moderated	ADJ
faba-281	313	4	interactions	interaction	NOUN
faba-281	313	5	,	,	PUNCT
faba-281	313	6	fvl1*aci	fvl1*aci	NOUN
faba-281	313	7	,	,	PUNCT
faba-281	313	8	fva2*aci	fva2*aci	NOUN
faba-281	313	9	,	,	PUNCT
faba-281	313	10	fvl2*aci	fvl2*aci	NOUN
faba-281	313	11	,	,	PUNCT
faba-281	313	12	fva3*aci	fva3*aci	NOUN
faba-281	313	13	,	,	PUNCT
faba-281	313	14	and	and	CCONJ
faba-281	313	15	fvl3*aci	fvl3*aci	NOUN
faba-281	313	16	,	,	PUNCT
faba-281	313	17	were	be	AUX
faba-281	313	18	statistically	statistically	ADV
faba-281	313	19	insignificant	insignificant	ADJ
faba-281	313	20	,	,	PUNCT
faba-281	313	21	indicating	indicate	VERB
faba-281	313	22	that	that	SCONJ
faba-281	313	23	audit	audit	NOUN
faba-281	313	24	committees	committee	NOUN
faba-281	313	25	did	do	AUX
faba-281	313	26	not	not	PART
faba-281	313	27	enhance	enhance	VERB
faba-281	313	28	the	the	DET
faba-281	313	29	relevance	relevance	NOUN
faba-281	313	30	of	of	ADP
faba-281	313	31	these	these	DET
faba-281	313	32	fair	fair	ADJ
faba-281	313	33	value	value	NOUN
faba-281	313	34	measures	measure	NOUN
faba-281	313	35	.	.	PUNCT
faba-281	314	1	at	at	ADP
faba-281	314	2	the	the	DET
faba-281	314	3	same	same	ADJ
faba-281	314	4	time	time	NOUN
faba-281	314	5	,	,	PUNCT
faba-281	314	6	the	the	DET
faba-281	314	7	results	result	NOUN
faba-281	314	8	confirm	confirm	VERB
faba-281	314	9	song	song	NOUN
faba-281	314	10	et	et	PROPN
faba-281	314	11	al	al	PROPN
faba-281	314	12	.	.	PUNCT
faba-281	315	1	(	(	PUNCT
faba-281	315	2	2010	2010	NUM
faba-281	315	3	)	)	PUNCT
faba-281	315	4	,	,	PUNCT
faba-281	315	5	who	who	PRON
faba-281	315	6	argued	argue	VERB
faba-281	315	7	that	that	SCONJ
faba-281	315	8	weaker	weak	ADJ
faba-281	315	9	corporate	corporate	ADJ
faba-281	315	10	governance	governance	NOUN
faba-281	315	11	reduces	reduce	VERB
faba-281	315	12	the	the	DET
faba-281	315	13	relevance	relevance	NOUN
faba-281	315	14	of	of	ADP
faba-281	315	15	fair	fair	ADJ
faba-281	315	16	value	value	NOUN
faba-281	315	17	disclosures	disclosure	NOUN
faba-281	315	18	,	,	PUNCT
faba-281	315	19	and	and	CCONJ
faba-281	315	20	align	align	VERB
faba-281	315	21	with	with	ADP
faba-281	315	22	tama	tama	NOUN
faba-281	315	23	-	-	PUNCT
faba-281	315	24	sweet	sweet	ADJ
faba-281	315	25	and	and	CCONJ
faba-281	315	26	zhang	zhang	PROPN
faba-281	315	27	(	(	PUNCT
faba-281	315	28	2015	2015	NUM
faba-281	315	29	)	)	PUNCT
faba-281	315	30	,	,	PUNCT
faba-281	315	31	who	who	PRON
faba-281	315	32	showed	show	VERB
faba-281	315	33	that	that	SCONJ
faba-281	315	34	governance	governance	NOUN
faba-281	315	35	structures	structure	NOUN
faba-281	315	36	shape	shape	VERB
faba-281	315	37	the	the	DET
faba-281	315	38	pricing	pricing	NOUN
faba-281	315	39	of	of	ADP
faba-281	315	40	fair	fair	ADJ
faba-281	315	41	value	value	NOUN
faba-281	315	42	information	information	NOUN
faba-281	315	43	.	.	PUNCT
faba-281	316	1	furthermore	furthermore	ADV
faba-281	316	2	,	,	PUNCT
faba-281	316	3	they	they	PRON
faba-281	316	4	support	support	VERB
faba-281	316	5	velte	velte	NOUN
faba-281	316	6	(	(	PUNCT
faba-281	316	7	2017	2017	NUM
faba-281	316	8	)	)	PUNCT
faba-281	316	9	,	,	PUNCT
faba-281	316	10	who	who	PRON
faba-281	316	11	found	find	VERB
faba-281	316	12	that	that	SCONJ
faba-281	316	13	gender	gender	NOUN
faba-281	316	14	diversity	diversity	NOUN
faba-281	316	15	in	in	ADP
faba-281	316	16	boards	board	NOUN
faba-281	316	17	enhances	enhance	VERB
faba-281	316	18	the	the	DET
faba-281	316	19	value	value	NOUN
faba-281	316	20	relevance	relevance	NOUN
faba-281	316	21	of	of	ADP
faba-281	316	22	fva	fva	VERB
faba-281	316	23	under	under	ADP
faba-281	316	24	ifrs	ifrs	PROPN
faba-281	316	25	13	13	NUM
faba-281	316	26	.	.	PUNCT
faba-281	317	1	the	the	DET
faba-281	317	2	findings	finding	NOUN
faba-281	317	3	therefore	therefore	ADV
faba-281	317	4	confirm	confirm	VERB
faba-281	317	5	hypothesis	hypothesis	NOUN
faba-281	317	6	5	5	NUM
faba-281	317	7	(	(	PUNCT
faba-281	317	8	h5	h5	PROPN
faba-281	317	9	)	)	PUNCT
faba-281	317	10	,	,	PUNCT
faba-281	317	11	which	which	PRON
faba-281	317	12	posits	posit	VERB
faba-281	317	13	that	that	SCONJ
faba-281	317	14	audit	audit	NOUN
faba-281	317	15	committee	committee	NOUN
faba-281	317	16	attributes	attribute	NOUN
faba-281	317	17	have	have	VERB
faba-281	317	18	no	no	DET
faba-281	317	19	significant	significant	ADJ
faba-281	317	20	moderating	moderate	VERB
faba-281	317	21	effect	effect	NOUN
faba-281	317	22	on	on	ADP
faba-281	317	23	the	the	DET
faba-281	317	24	value	value	NOUN
faba-281	317	25	relevance	relevance	NOUN
faba-281	317	26	of	of	ADP
faba-281	317	27	fair	fair	ADJ
faba-281	317	28	value	value	NOUN
faba-281	317	29	measures	measure	NOUN
faba-281	317	30	.	.	PUNCT
faba-281	318	1	this	this	DET
faba-281	318	2	limited	limited	ADJ
faba-281	318	3	moderating	moderate	VERB
faba-281	318	4	role	role	NOUN
faba-281	318	5	of	of	ADP
faba-281	318	6	audit	audit	NOUN
faba-281	318	7	committees	committee	NOUN
faba-281	318	8	is	be	AUX
faba-281	318	9	not	not	PART
faba-281	318	10	unique	unique	ADJ
faba-281	318	11	to	to	ADP
faba-281	318	12	nigeria	nigeria	PROPN
faba-281	318	13	.	.	PUNCT
faba-281	319	1	cohen	cohen	PROPN
faba-281	319	2	et	et	PROPN
faba-281	319	3	al	al	PROPN
faba-281	319	4	.	.	PROPN
faba-281	319	5	(	(	PUNCT
faba-281	319	6	2008	2008	NUM
faba-281	319	7	)	)	PUNCT
faba-281	319	8	,	,	PUNCT
faba-281	319	9	drawing	draw	VERB
faba-281	319	10	on	on	ADP
faba-281	319	11	institutional	institutional	ADJ
faba-281	319	12	theory	theory	NOUN
faba-281	319	13	,	,	PUNCT
faba-281	319	14	argued	argue	VERB
faba-281	319	15	that	that	SCONJ
faba-281	319	16	audit	audit	NOUN
faba-281	319	17	committees	committee	NOUN
faba-281	319	18	often	often	ADV
faba-281	319	19	perform	perform	VERB
faba-281	319	20	ceremonial	ceremonial	ADJ
faba-281	319	21	rather	rather	ADV
faba-281	319	22	than	than	ADP
faba-281	319	23	substantive	substantive	ADJ
faba-281	319	24	monitoring	monitoring	NOUN
faba-281	319	25	duties	duty	NOUN
faba-281	319	26	.	.	PUNCT
faba-281	320	1	similarly	similarly	ADV
faba-281	320	2	,	,	PUNCT
faba-281	320	3	beasley	beasley	PROPN
faba-281	320	4	et	et	PROPN
faba-281	320	5	al	al	PROPN
faba-281	320	6	.	.	PROPN
faba-281	321	1	(	(	PUNCT
faba-281	321	2	2000	2000	NUM
faba-281	321	3	)	)	PUNCT
faba-281	321	4	observed	observe	VERB
faba-281	321	5	that	that	SCONJ
faba-281	321	6	audit	audit	NOUN
faba-281	321	7	committee	committee	NOUN
faba-281	321	8	oversight	oversight	NOUN
faba-281	321	9	varies	vary	VERB
faba-281	321	10	widely	widely	ADV
faba-281	321	11	,	,	PUNCT
faba-281	321	12	but	but	CCONJ
faba-281	321	13	is	be	AUX
faba-281	321	14	often	often	ADV
faba-281	321	15	inadequate	inadequate	ADJ
faba-281	321	16	.	.	PUNCT
faba-281	322	1	more	more	ADV
faba-281	322	2	critically	critically	ADV
faba-281	322	3	,	,	PUNCT
faba-281	322	4	krishnan	krishnan	PROPN
faba-281	322	5	et	et	PROPN
faba-281	322	6	al	al	PROPN
faba-281	322	7	.	.	PROPN
faba-281	323	1	(	(	PUNCT
faba-281	323	2	2011	2011	NUM
faba-281	323	3	)	)	PUNCT
faba-281	323	4	provided	provide	VERB
faba-281	323	5	evidence	evidence	NOUN
faba-281	323	6	that	that	SCONJ
faba-281	323	7	audit	audit	NOUN
faba-281	323	8	committees	committee	NOUN
faba-281	323	9	may	may	AUX
faba-281	323	10	even	even	ADV
faba-281	323	11	be	be	AUX
faba-281	323	12	associated	associate	VERB
faba-281	323	13	with	with	ADP
faba-281	323	14	less	less	ADV
faba-281	323	15	accurate	accurate	ADJ
faba-281	323	16	reporting	reporting	NOUN
faba-281	323	17	and	and	CCONJ
faba-281	323	18	a	a	DET
faba-281	323	19	higher	high	ADJ
faba-281	323	20	likelihood	likelihood	NOUN
faba-281	323	21	of	of	ADP
faba-281	323	22	fraud	fraud	NOUN
faba-281	323	23	,	,	PUNCT
faba-281	323	24	supporting	support	VERB
faba-281	323	25	the	the	DET
faba-281	323	26	notion	notion	NOUN
faba-281	323	27	of	of	ADP
faba-281	323	28	managerial	managerial	ADJ
faba-281	323	29	hegemony	hegemony	NOUN
faba-281	323	30	.	.	PUNCT
faba-281	324	1	in	in	ADP
faba-281	324	2	the	the	DET
faba-281	324	3	same	same	ADJ
faba-281	324	4	vein	vein	NOUN
faba-281	324	5	,	,	PUNCT
faba-281	324	6	bruynseels	bruynseel	NOUN
faba-281	324	7	and	and	CCONJ
faba-281	324	8	cardinaels	cardinael	NOUN
faba-281	324	9	(	(	PUNCT
faba-281	324	10	2014	2014	NUM
faba-281	324	11	)	)	PUNCT
faba-281	324	12	reported	report	VERB
faba-281	324	13	that	that	SCONJ
faba-281	324	14	audit	audit	NOUN
faba-281	324	15	committees	committee	NOUN
faba-281	324	16	are	be	AUX
faba-281	324	17	linked	link	VERB
faba-281	324	18	to	to	ADP
faba-281	324	19	a	a	DET
faba-281	324	20	lower	low	ADJ
faba-281	324	21	likelihood	likelihood	NOUN
faba-281	324	22	of	of	ADP
faba-281	324	23	disclosing	disclose	VERB
faba-281	324	24	internal	internal	ADJ
faba-281	324	25	control	control	NOUN
faba-281	324	26	deficiencies	deficiency	NOUN
faba-281	324	27	or	or	CCONJ
faba-281	324	28	receiving	receive	VERB
faba-281	324	29	going	go	VERB
faba-281	324	30	concern	concern	ADJ
faba-281	324	31	opinions	opinion	NOUN
faba-281	324	32	,	,	PUNCT
faba-281	324	33	while	while	SCONJ
faba-281	324	34	wilbanks	wilbank	NOUN
faba-281	324	35	et	et	PROPN
faba-281	324	36	al	al	PROPN
faba-281	324	37	.	.	PROPN
faba-281	325	1	(	(	PUNCT
faba-281	325	2	2017	2017	NUM
faba-281	325	3	)	)	PUNCT
faba-281	325	4	revealed	reveal	VERB
faba-281	325	5	that	that	SCONJ
faba-281	325	6	audit	audit	NOUN
faba-281	325	7	committees	committee	NOUN
faba-281	325	8	are	be	AUX
faba-281	325	9	often	often	ADV
faba-281	325	10	less	less	ADV
faba-281	325	11	alert	alert	ADJ
faba-281	325	12	to	to	PART
faba-281	325	13	fraud	fraud	VERB
faba-281	325	14	risk	risk	NOUN
faba-281	325	15	,	,	PUNCT
faba-281	325	16	thereby	thereby	ADV
faba-281	325	17	enabling	enable	VERB
faba-281	325	18	greater	great	ADJ
faba-281	325	19	earnings	earning	NOUN
faba-281	325	20	management	management	NOUN
faba-281	325	21	.	.	PUNCT
faba-281	326	1	taken	take	VERB
faba-281	326	2	together	together	ADV
faba-281	326	3	,	,	PUNCT
faba-281	326	4	this	this	DET
faba-281	326	5	body	body	NOUN
faba-281	326	6	of	of	ADP
faba-281	326	7	evidence	evidence	NOUN
faba-281	326	8	helps	help	VERB
faba-281	326	9	explain	explain	VERB
faba-281	326	10	why	why	SCONJ
faba-281	326	11	audit	audit	NOUN
faba-281	326	12	committee	committee	NOUN
faba-281	326	13	attributes	attribute	VERB
faba-281	326	14	in	in	ADP
faba-281	326	15	nigerian	nigerian	ADJ
faba-281	326	16	consumer	consumer	NOUN
faba-281	326	17	goods	good	NOUN
faba-281	326	18	firms	firm	NOUN
faba-281	326	19	failed	fail	VERB
faba-281	326	20	to	to	PART
faba-281	326	21	strengthen	strengthen	VERB
faba-281	326	22	the	the	DET
faba-281	326	23	value	value	NOUN
faba-281	326	24	relevance	relevance	NOUN
faba-281	326	25	of	of	ADP
faba-281	326	26	fva	fva	NOUN
faba-281	326	27	:	:	PUNCT
faba-281	326	28	they	they	PRON
faba-281	326	29	may	may	AUX
faba-281	326	30	exist	exist	VERB
faba-281	326	31	more	more	ADV
faba-281	326	32	in	in	ADP
faba-281	326	33	form	form	NOUN
faba-281	326	34	than	than	ADP
faba-281	326	35	in	in	ADP
faba-281	326	36	substance	substance	NOUN
faba-281	326	37	,	,	PUNCT
faba-281	326	38	with	with	ADP
faba-281	326	39	limited	limited	ADJ
faba-281	326	40	capacity	capacity	NOUN
faba-281	326	41	or	or	CCONJ
faba-281	326	42	willingness	willingness	NOUN
faba-281	326	43	to	to	PART
faba-281	326	44	constrain	constrain	VERB
faba-281	326	45	managerial	managerial	ADJ
faba-281	326	46	discretion	discretion	NOUN
faba-281	326	47	.	.	PUNCT
faba-281	327	1	overall	overall	ADV
faba-281	327	2	,	,	PUNCT
faba-281	327	3	the	the	DET
faba-281	327	4	findings	finding	NOUN
faba-281	327	5	highlight	highlight	VERB
faba-281	327	6	several	several	ADJ
faba-281	327	7	important	important	ADJ
faba-281	327	8	patterns	pattern	NOUN
faba-281	327	9	.	.	PUNCT
faba-281	328	1	traditional	traditional	ADJ
faba-281	328	2	accounting	accounting	NOUN
faba-281	328	3	measures	measure	NOUN
faba-281	328	4	,	,	PUNCT
faba-281	328	5	namely	namely	ADV
faba-281	328	6	bvs	bvs	PROPN
faba-281	328	7	and	and	CCONJ
faba-281	328	8	eps	eps	PROPN
faba-281	328	9	,	,	PUNCT
faba-281	328	10	remain	remain	VERB
faba-281	328	11	the	the	DET
faba-281	328	12	most	most	ADV
faba-281	328	13	value	value	NOUN
faba-281	328	14	-	-	PUNCT
faba-281	328	15	relevant	relevant	ADJ
faba-281	328	16	to	to	ADP
faba-281	328	17	nigerian	nigerian	ADJ
faba-281	328	18	investors	investor	NOUN
faba-281	328	19	,	,	PUNCT
faba-281	328	20	reaffirming	reaffirm	VERB
faba-281	328	21	their	their	PRON
faba-281	328	22	dominance	dominance	NOUN
faba-281	328	23	in	in	ADP
faba-281	328	24	valuation	valuation	NOUN
faba-281	328	25	decisions	decision	NOUN
faba-281	328	26	.	.	PUNCT
faba-281	329	1	fair	fair	ADJ
faba-281	329	2	value	value	NOUN
faba-281	329	3	assets	asset	NOUN
faba-281	329	4	and	and	CCONJ
faba-281	329	5	liabilities	liability	NOUN
faba-281	329	6	are	be	AUX
faba-281	329	7	generally	generally	ADV
faba-281	329	8	not	not	PART
faba-281	329	9	priced	price	VERB
faba-281	329	10	by	by	ADP
faba-281	329	11	investors	investor	NOUN
faba-281	329	12	,	,	PUNCT
faba-281	329	13	except	except	SCONJ
faba-281	329	14	level	level	NOUN
faba-281	329	15	2	2	NUM
faba-281	329	16	liabilities	liability	NOUN
faba-281	329	17	,	,	PUNCT
faba-281	329	18	which	which	PRON
faba-281	329	19	appear	appear	VERB
faba-281	329	20	to	to	PART
faba-281	329	21	provide	provide	VERB
faba-281	329	22	useful	useful	ADJ
faba-281	329	23	information	information	NOUN
faba-281	329	24	about	about	ADP
faba-281	329	25	firms	firm	NOUN
faba-281	329	26	’	’	PART
faba-281	329	27	obligations	obligation	NOUN
faba-281	329	28	.	.	PUNCT
faba-281	330	1	audit	audit	NOUN
faba-281	330	2	committee	committee	NOUN
faba-281	330	3	attributes	attribute	VERB
faba-281	330	4	,	,	PUNCT
faba-281	330	5	despite	despite	SCONJ
faba-281	330	6	being	be	AUX
faba-281	330	7	associated	associate	VERB
faba-281	330	8	with	with	ADP
faba-281	330	9	governance	governance	NOUN
faba-281	330	10	quality	quality	NOUN
faba-281	330	11	,	,	PUNCT
faba-281	330	12	do	do	AUX
faba-281	330	13	not	not	PART
faba-281	330	14	significantly	significantly	ADV
faba-281	330	15	moderate	moderate	VERB
faba-281	330	16	the	the	DET
faba-281	330	17	relationship	relationship	NOUN
faba-281	330	18	between	between	ADP
faba-281	330	19	fva	fva	ADJ
faba-281	330	20	and	and	CCONJ
faba-281	330	21	firm	firm	ADJ
faba-281	330	22	value	value	NOUN
faba-281	330	23	.	.	PUNCT
faba-281	331	1	this	this	PRON
faba-281	331	2	underscores	underscore	VERB
faba-281	331	3	persistent	persistent	ADJ
faba-281	331	4	institutional	institutional	ADJ
faba-281	331	5	weaknesses	weakness	NOUN
faba-281	331	6	,	,	PUNCT
faba-281	331	7	limited	limited	ADJ
faba-281	331	8	investor	investor	NOUN
faba-281	331	9	confidence	confidence	NOUN
faba-281	331	10	,	,	PUNCT
faba-281	331	11	and	and	CCONJ
faba-281	331	12	enforcement	enforcement	NOUN
faba-281	331	13	challenges	challenge	NOUN
faba-281	331	14	in	in	ADP
faba-281	331	15	nigeria	nigeria	PROPN
faba-281	331	16	’s	’s	PART
faba-281	331	17	capital	capital	NOUN
faba-281	331	18	market	market	NOUN
faba-281	331	19	.	.	PUNCT
faba-281	332	1	in	in	ADP
faba-281	332	2	sum	sum	NOUN
faba-281	332	3	,	,	PUNCT
faba-281	332	4	the	the	DET
faba-281	332	5	evidence	evidence	NOUN
faba-281	332	6	demonstrates	demonstrate	VERB
faba-281	332	7	that	that	SCONJ
faba-281	332	8	while	while	SCONJ
faba-281	332	9	fair	fair	ADJ
faba-281	332	10	value	value	NOUN
faba-281	332	11	accounting	accounting	NOUN
faba-281	332	12	is	be	AUX
faba-281	332	13	conceptually	conceptually	ADV
faba-281	332	14	intended	intend	VERB
faba-281	332	15	to	to	PART
faba-281	332	16	improve	improve	VERB
faba-281	332	17	reporting	reporting	NOUN
faba-281	332	18	relevance	relevance	NOUN
faba-281	332	19	,	,	PUNCT
faba-281	332	20	nigerian	nigerian	ADJ
faba-281	332	21	investors	investor	NOUN
faba-281	332	22	remain	remain	VERB
faba-281	332	23	skeptical	skeptical	ADJ
faba-281	332	24	of	of	ADP
faba-281	332	25	its	its	PRON
faba-281	332	26	usefulness	usefulness	NOUN
faba-281	332	27	.	.	PUNCT
faba-281	333	1	instead	instead	ADV
faba-281	333	2	,	,	PUNCT
faba-281	333	3	they	they	PRON
faba-281	333	4	continue	continue	VERB
faba-281	333	5	to	to	PART
faba-281	333	6	depend	depend	VERB
faba-281	333	7	on	on	ADP
faba-281	333	8	traditional	traditional	ADJ
faba-281	333	9	accounting	accounting	NOUN
faba-281	333	10	measures	measure	NOUN
faba-281	333	11	that	that	PRON
faba-281	333	12	are	be	AUX
faba-281	333	13	perceived	perceive	VERB
faba-281	333	14	as	as	ADP
faba-281	333	15	more	more	ADV
faba-281	333	16	reliable	reliable	ADJ
faba-281	333	17	.	.	PUNCT
faba-281	334	1	the	the	DET
faba-281	334	2	limited	limited	ADJ
faba-281	334	3	moderating	moderate	VERB
faba-281	334	4	effect	effect	NOUN
faba-281	334	5	of	of	ADP
faba-281	334	6	audit	audit	NOUN
faba-281	334	7	committees	committee	NOUN
faba-281	334	8	further	far	ADV
faba-281	334	9	points	point	NOUN
faba-281	334	10	to	to	ADP
faba-281	334	11	the	the	DET
faba-281	334	12	need	need	NOUN
faba-281	334	13	for	for	ADP
faba-281	334	14	stronger	strong	ADJ
faba-281	334	15	governance	governance	NOUN
faba-281	334	16	mechanisms	mechanism	NOUN
faba-281	334	17	,	,	PUNCT
faba-281	334	18	improved	improved	ADJ
faba-281	334	19	expertise	expertise	NOUN
faba-281	334	20	,	,	PUNCT
faba-281	334	21	and	and	CCONJ
faba-281	334	22	stricter	strict	ADJ
faba-281	334	23	regulatory	regulatory	ADJ
faba-281	334	24	oversight	oversight	NOUN
faba-281	334	25	if	if	SCONJ
faba-281	334	26	fva	fva	VERB
faba-281	334	27	is	be	AUX
faba-281	334	28	to	to	PART
faba-281	334	29	achieve	achieve	VERB
faba-281	334	30	its	its	PRON
faba-281	334	31	intended	intended	ADJ
faba-281	334	32	role	role	NOUN
faba-281	334	33	in	in	ADP
faba-281	334	34	enhancing	enhance	VERB
faba-281	334	35	financial	financial	ADJ
faba-281	334	36	reporting	reporting	NOUN
faba-281	334	37	quality	quality	NOUN
faba-281	334	38	in	in	ADP
faba-281	334	39	nigeria	nigeria	PROPN
faba-281	334	40	.	.	PUNCT
faba-281	335	1	conclusion	conclusion	VERB
faba-281	335	2	the	the	DET
faba-281	335	3	study	study	NOUN
faba-281	335	4	examined	examine	VERB
faba-281	335	5	the	the	DET
faba-281	335	6	value	value	NOUN
faba-281	335	7	relevance	relevance	NOUN
faba-281	335	8	of	of	ADP
faba-281	335	9	fair	fair	ADJ
faba-281	335	10	value	value	NOUN
faba-281	335	11	accounting	accounting	NOUN
faba-281	335	12	in	in	ADP
faba-281	335	13	nigerian	nigerian	ADJ
faba-281	335	14	consumer	consumer	NOUN
faba-281	335	15	goods	good	NOUN
faba-281	335	16	firms	firm	NOUN
faba-281	335	17	and	and	CCONJ
faba-281	335	18	the	the	DET
faba-281	335	19	moderating	moderate	VERB
faba-281	335	20	role	role	NOUN
faba-281	335	21	of	of	ADP
faba-281	335	22	audit	audit	NOUN
faba-281	335	23	committee	committee	NOUN
faba-281	335	24	attributes	attribute	VERB
faba-281	335	25	.	.	PUNCT
faba-281	336	1	the	the	DET
faba-281	336	2	results	result	NOUN
faba-281	336	3	showed	show	VERB
faba-281	336	4	that	that	SCONJ
faba-281	336	5	traditional	traditional	ADJ
faba-281	336	6	measures	measure	NOUN
faba-281	336	7	—	—	PUNCT
faba-281	336	8	book	book	NOUN
faba-281	336	9	value	value	NOUN
faba-281	336	10	per	per	ADP
faba-281	336	11	share	share	NOUN
faba-281	336	12	and	and	CCONJ
faba-281	336	13	earnings	earning	NOUN
faba-281	336	14	per	per	ADP
faba-281	336	15	share	share	NOUN
faba-281	336	16	remain	remain	VERB
faba-281	336	17	highly	highly	ADV
faba-281	336	18	value	value	NOUN
faba-281	336	19	relevant	relevant	ADJ
faba-281	336	20	,	,	PUNCT
faba-281	336	21	while	while	SCONJ
faba-281	336	22	most	most	ADJ
faba-281	336	23	fair	fair	ADJ
faba-281	336	24	value	value	NOUN
faba-281	336	25	measures	measure	NOUN
faba-281	336	26	are	be	AUX
faba-281	336	27	not	not	PART
faba-281	336	28	,	,	PUNCT
faba-281	336	29	except	except	SCONJ
faba-281	336	30	for	for	ADP
faba-281	336	31	level	level	NOUN
faba-281	336	32	2	2	NUM
faba-281	336	33	liabilities	liability	NOUN
faba-281	336	34	,	,	PUNCT
faba-281	336	35	which	which	PRON
faba-281	336	36	investors	investor	NOUN
faba-281	336	37	found	find	VERB
faba-281	336	38	useful	useful	ADJ
faba-281	336	39	.	.	PUNCT
faba-281	337	1	audit	audit	NOUN
faba-281	337	2	committee	committee	NOUN
faba-281	337	3	attributes	attribute	NOUN
faba-281	337	4	did	do	AUX
faba-281	337	5	not	not	PART
faba-281	337	6	significantly	significantly	ADV
faba-281	337	7	moderate	moderate	VERB
faba-281	337	8	the	the	DET
faba-281	337	9	relationship	relationship	NOUN
faba-281	337	10	between	between	ADP
faba-281	337	11	fva	fva	ADJ
faba-281	337	12	and	and	CCONJ
faba-281	337	13	firm	firm	ADJ
faba-281	337	14	value	value	NOUN
faba-281	337	15	,	,	PUNCT
faba-281	337	16	confirming	confirm	VERB
faba-281	337	17	weak	weak	ADJ
faba-281	337	18	governance	governance	NOUN
faba-281	337	19	influence	influence	NOUN
faba-281	337	20	.	.	PUNCT
faba-281	338	1	overall	overall	ADV
faba-281	338	2	,	,	PUNCT
faba-281	338	3	the	the	DET
faba-281	338	4	evidence	evidence	NOUN
faba-281	338	5	suggests	suggest	VERB
faba-281	338	6	that	that	SCONJ
faba-281	338	7	nigerian	nigerian	ADJ
faba-281	338	8	investors	investor	NOUN
faba-281	338	9	still	still	ADV
faba-281	338	10	rely	rely	VERB
faba-281	338	11	more	more	ADV
faba-281	338	12	on	on	ADP
faba-281	338	13	conventional	conventional	ADJ
faba-281	338	14	indicators	indicator	NOUN
faba-281	338	15	,	,	PUNCT
faba-281	338	16	reflecting	reflect	VERB
faba-281	338	17	skepticism	skepticism	NOUN
faba-281	338	18	about	about	ADP
faba-281	338	19	fair	fair	ADJ
faba-281	338	20	value	value	NOUN
faba-281	338	21	reporting	reporting	NOUN
faba-281	338	22	and	and	CCONJ
faba-281	338	23	the	the	DET
faba-281	338	24	limited	limited	ADJ
faba-281	338	25	effectiveness	effectiveness	NOUN
faba-281	338	26	of	of	ADP
faba-281	338	27	audit	audit	NOUN
faba-281	338	28	committees	committee	NOUN
faba-281	338	29	.	.	PUNCT
faba-281	339	1	the	the	DET
faba-281	339	2	study	study	NOUN
faba-281	339	3	recommends	recommend	VERB
faba-281	339	4	that	that	SCONJ
faba-281	339	5	regulators	regulator	NOUN
faba-281	339	6	such	such	ADJ
faba-281	339	7	as	as	ADP
faba-281	339	8	the	the	DET
faba-281	339	9	frcn	frcn	PROPN
faba-281	339	10	,	,	PUNCT
faba-281	339	11	sec	sec	PROPN
faba-281	339	12	,	,	PUNCT
faba-281	339	13	and	and	CCONJ
faba-281	339	14	ngx	ngx	NOUN
faba-281	339	15	strengthen	strengthen	VERB
faba-281	339	16	disclosure	disclosure	NOUN
faba-281	339	17	requirements	requirement	NOUN
faba-281	339	18	for	for	ADP
faba-281	339	19	fair	fair	ADJ
faba-281	339	20	value	value	NOUN
faba-281	339	21	estimates	estimate	NOUN
faba-281	339	22	,	,	PUNCT
faba-281	339	23	enforce	enforce	VERB
faba-281	339	24	compliance	compliance	NOUN
faba-281	339	25	with	with	ADP
faba-281	339	26	ifrs	ifrs	PROPN
faba-281	339	27	,	,	PUNCT
faba-281	339	28	and	and	CCONJ
faba-281	339	29	enhance	enhance	VERB
faba-281	339	30	monitoring	monitoring	NOUN
faba-281	339	31	of	of	ADP
faba-281	339	32	corporate	corporate	ADJ
faba-281	339	33	governance	governance	NOUN
faba-281	339	34	practices	practice	NOUN
faba-281	339	35	.	.	PUNCT
faba-281	340	1	boards	board	NOUN
faba-281	340	2	and	and	CCONJ
faba-281	340	3	audit	audit	NOUN
faba-281	340	4	committees	committee	NOUN
faba-281	340	5	should	should	AUX
faba-281	340	6	improve	improve	VERB
faba-281	340	7	oversight	oversight	NOUN
faba-281	340	8	by	by	ADP
faba-281	340	9	including	include	VERB
faba-281	340	10	more	more	ADV
faba-281	340	11	independent	independent	ADJ
faba-281	340	12	,	,	PUNCT
faba-281	340	13	financially	financially	ADV
faba-281	340	14	skilled	skilled	ADJ
faba-281	340	15	,	,	PUNCT
faba-281	340	16	and	and	CCONJ
faba-281	340	17	diverse	diverse	ADJ
faba-281	340	18	members	member	NOUN
faba-281	340	19	,	,	PUNCT
faba-281	340	20	while	while	SCONJ
faba-281	340	21	also	also	ADV
faba-281	340	22	providing	provide	VERB
faba-281	340	23	continuous	continuous	ADJ
faba-281	340	24	training	training	NOUN
faba-281	340	25	to	to	PART
faba-281	340	26	strengthen	strengthen	VERB
faba-281	340	27	vigilance	vigilance	NOUN
faba-281	340	28	.	.	PUNCT
faba-281	341	1	firms	firm	NOUN
faba-281	341	2	should	should	AUX
faba-281	341	3	invest	invest	VERB
faba-281	341	4	in	in	ADP
faba-281	341	5	robust	robust	ADJ
faba-281	341	6	valuation	valuation	NOUN
faba-281	341	7	processes	process	NOUN
faba-281	341	8	,	,	PUNCT
faba-281	341	9	internal	internal	ADJ
faba-281	341	10	controls	control	NOUN
faba-281	341	11	,	,	PUNCT
faba-281	341	12	and	and	CCONJ
faba-281	341	13	transparent	transparent	ADJ
faba-281	341	14	communication	communication	NOUN
faba-281	341	15	to	to	PART
faba-281	341	16	build	build	VERB
faba-281	341	17	investor	investor	NOUN
faba-281	341	18	trust	trust	NOUN
faba-281	341	19	in	in	ADP
faba-281	341	20	fair	fair	ADJ
faba-281	341	21	value	value	NOUN
faba-281	341	22	reporting	reporting	NOUN
faba-281	341	23	.	.	PUNCT
faba-281	342	1	finally	finally	ADV
faba-281	342	2	,	,	PUNCT
faba-281	342	3	investors	investor	NOUN
faba-281	342	4	should	should	AUX
faba-281	342	5	combine	combine	VERB
faba-281	342	6	reliance	reliance	NOUN
faba-281	342	7	on	on	ADP
faba-281	342	8	traditional	traditional	ADJ
faba-281	342	9	measures	measure	NOUN
faba-281	342	10	like	like	ADP
faba-281	342	11	earnings	earning	NOUN
faba-281	342	12	and	and	CCONJ
faba-281	342	13	book	book	NOUN
faba-281	342	14	value	value	NOUN
faba-281	342	15	with	with	ADP
faba-281	342	16	informed	informed	ADJ
faba-281	342	17	interpretation	interpretation	NOUN
faba-281	342	18	of	of	ADP
faba-281	342	19	fair	fair	ADJ
faba-281	342	20	value	value	NOUN
faba-281	342	21	data	datum	NOUN
faba-281	342	22	,	,	PUNCT
faba-281	342	23	supported	support	VERB
faba-281	342	24	by	by	ADP
faba-281	342	25	investor	investor	NOUN
faba-281	342	26	education	education	NOUN
faba-281	342	27	programs	program	NOUN
faba-281	342	28	to	to	PART
faba-281	342	29	reduce	reduce	VERB
faba-281	342	30	knowledge	knowledge	NOUN
faba-281	342	31	gaps	gap	NOUN
faba-281	342	32	and	and	CCONJ
faba-281	342	33	improve	improve	VERB
faba-281	342	34	market	market	NOUN
faba-281	342	35	efficiency	efficiency	NOUN
faba-281	342	36	.	.	PUNCT
faba-281	343	1	kabiru	kabiru	PROPN
faba-281	343	2	isa	isa	PROPN
faba-281	343	3	dandago	dandago	NOUN
faba-281	343	4	,	,	PUNCT
faba-281	343	5	modibbo	modibbo	PROPN
faba-281	343	6	abubakar	abubakar	PROPN
faba-281	343	7	/	/	SYM
faba-281	343	8	finance	finance	NOUN
faba-281	343	9	,	,	PUNCT
faba-281	343	10	accounting	accounting	NOUN
faba-281	343	11	and	and	CCONJ
faba-281	343	12	business	business	NOUN
faba-281	343	13	analysis	analysis	NOUN
faba-281	343	14	,	,	PUNCT
faba-281	343	15	volume	volume	NOUN
faba-281	343	16	7	7	NUM
faba-281	343	17	,	,	PUNCT
faba-281	343	18	issue	issue	NOUN
faba-281	343	19	2	2	NUM
faba-281	343	20	,	,	PUNCT
faba-281	343	21	2025	2025	NUM
faba-281	343	22	247	247	NUM
faba-281	343	23	references	reference	NOUN
faba-281	343	24	abubakar	abubakar	PROPN
faba-281	343	25	,	,	PUNCT
faba-281	343	26	a.	a.	NOUN
faba-281	343	27	a.	a.	NOUN
faba-281	343	28	2018	2018	NUM
faba-281	343	29	.	.	PUNCT
faba-281	344	1	the	the	DET
faba-281	344	2	impact	impact	NOUN
faba-281	344	3	of	of	ADP
faba-281	344	4	fair	fair	ADJ
faba-281	344	5	value	value	NOUN
faba-281	344	6	accounting	account	VERB
faba-281	344	7	on	on	ADP
faba-281	344	8	the	the	DET
faba-281	344	9	relevance	relevance	NOUN
faba-281	344	10	of	of	ADP
faba-281	344	11	accounting	account	VERB
faba-281	344	12	information	information	NOUN
faba-281	344	13	in	in	ADP
faba-281	344	14	nigerian	nigerian	ADJ
faba-281	344	15	banks	bank	NOUN
faba-281	344	16	and	and	CCONJ
faba-281	344	17	insurance	insurance	NOUN
faba-281	344	18	firms	firm	NOUN
faba-281	344	19	.	.	PUNCT
faba-281	345	1	international	international	ADJ
faba-281	345	2	journal	journal	PROPN
faba-281	345	3	of	of	ADP
faba-281	345	4	economics	economic	NOUN
faba-281	345	5	and	and	CCONJ
faba-281	345	6	finance	finance	NOUN
faba-281	345	7	,	,	PUNCT
faba-281	345	8	10	10	NUM
faba-281	345	9	(	(	PUNCT
faba-281	345	10	3	3	NUM
faba-281	345	11	):	):	PUNCT
faba-281	345	12	35–51	35–51	NUM
faba-281	345	13	.	.	PUNCT
faba-281	346	1	abubakar	abubakar	PROPN
faba-281	346	2	,	,	PUNCT
faba-281	346	3	m.	m.	NOUN
faba-281	346	4	,	,	PUNCT
faba-281	346	5	s.	s.	PROPN
faba-281	346	6	ndagi	ndagi	PROPN
faba-281	346	7	,	,	PUNCT
faba-281	346	8	and	and	CCONJ
faba-281	346	9	u.	u.	PROPN
faba-281	346	10	aliyu	aliyu	NOUN
faba-281	346	11	.	.	PUNCT
faba-281	347	1	2024	2024	NUM
faba-281	347	2	.	.	PUNCT
faba-281	348	1	value	value	NOUN
faba-281	348	2	relevance	relevance	NOUN
faba-281	348	3	of	of	ADP
faba-281	348	4	ifrs	ifrs	ADJ
faba-281	348	5	adoption	adoption	NOUN
faba-281	348	6	in	in	ADP
faba-281	348	7	the	the	DET
faba-281	348	8	deposit	deposit	NOUN
faba-281	348	9	money	money	NOUN
faba-281	348	10	banks	bank	NOUN
faba-281	348	11	in	in	ADP
faba-281	348	12	nigeria	nigeria	PROPN
faba-281	348	13	.	.	PUNCT
faba-281	349	1	advances	advance	NOUN
faba-281	349	2	in	in	ADP
faba-281	349	3	management	management	NOUN
faba-281	349	4	,	,	PUNCT
faba-281	349	5	17(1	17(1	NUM
faba-281	349	6	)	)	PUNCT
faba-281	349	7	.	.	PUNCT
faba-281	350	1	https://doi.org/10.25303/1701aim0109	https://doi.org/10.25303/1701aim0109	PROPN
faba-281	350	2	.	.	PROPN
faba-281	350	3	abubakar	abubakar	PROPN
faba-281	350	4	,	,	PUNCT
faba-281	350	5	s.	s.	PROPN
faba-281	350	6	,	,	PUNCT
faba-281	350	7	and	and	CCONJ
faba-281	350	8	m.	m.	PROPN
faba-281	350	9	abubakar	abubakar	PROPN
faba-281	350	10	.	.	PUNCT
faba-281	351	1	2015	2015	NUM
faba-281	351	2	.	.	PUNCT
faba-281	352	1	intangible	intangible	ADJ
faba-281	352	2	assets	asset	NOUN
faba-281	352	3	and	and	CCONJ
faba-281	352	4	value	value	NOUN
faba-281	352	5	relevance	relevance	NOUN
faba-281	352	6	of	of	ADP
faba-281	352	7	accounting	accounting	NOUN
faba-281	352	8	information	information	NOUN
faba-281	352	9	of	of	ADP
faba-281	352	10	listed	list	VERB
faba-281	352	11	high	high	ADJ
faba-281	352	12	-	-	PUNCT
faba-281	352	13	tech	tech	NOUN
faba-281	352	14	firms	firm	NOUN
faba-281	352	15	in	in	ADP
faba-281	352	16	nigeria	nigeria	PROPN
faba-281	352	17	.	.	PUNCT
faba-281	353	1	research	research	NOUN
faba-281	353	2	journal	journal	PROPN
faba-281	353	3	of	of	ADP
faba-281	353	4	finance	finance	NOUN
faba-281	353	5	and	and	CCONJ
faba-281	353	6	accounting	account	VERB
faba-281	353	7	6	6	NUM
faba-281	353	8	,	,	PUNCT
faba-281	353	9	(	(	PUNCT
faba-281	353	10	11	11	NUM
faba-281	353	11	):	):	PUNCT
faba-281	353	12	68–76	68–76	NUM
faba-281	353	13	.	.	PUNCT
faba-281	354	1	https://iiste.org/journals/index.php/rjfa/article/view/23354/24180	https://iiste.org/journals/index.php/rjfa/article/view/23354/24180	PROPN
faba-281	354	2	abubakar	abubakar	PROPN
faba-281	354	3	,	,	PUNCT
faba-281	354	4	s.	s.	PROPN
faba-281	354	5	,	,	PUNCT
faba-281	354	6	m.	m.	NOUN
faba-281	354	7	abubakar	abubakar	PROPN
faba-281	354	8	,	,	PUNCT
faba-281	354	9	and	and	CCONJ
faba-281	354	10	h.	h.	PROPN
faba-281	354	11	iliyasu	iliyasu	PROPN
faba-281	354	12	.	.	PROPN
faba-281	354	13	2015	2015	NUM
faba-281	354	14	.	.	PUNCT
faba-281	355	1	effect	effect	NOUN
faba-281	355	2	of	of	ADP
faba-281	355	3	fair	fair	ADJ
faba-281	355	4	value	value	NOUN
faba-281	355	5	measurement	measurement	NOUN
faba-281	355	6	on	on	ADP
faba-281	355	7	earnings	earning	NOUN
faba-281	355	8	persistence	persistence	NOUN
faba-281	355	9	,	,	PUNCT
faba-281	355	10	earnings	earning	NOUN
faba-281	355	11	smoothing	smoothing	NOUN
faba-281	355	12	and	and	CCONJ
faba-281	355	13	accruals	accrual	NOUN
faba-281	355	14	levels	level	NOUN
faba-281	355	15	of	of	ADP
faba-281	355	16	listed	list	VERB
faba-281	355	17	deposit	deposit	NOUN
faba-281	355	18	money	money	NOUN
faba-281	355	19	banks	bank	NOUN
faba-281	355	20	in	in	ADP
faba-281	355	21	nigeria	nigeria	PROPN
faba-281	355	22	.	.	PUNCT
faba-281	356	1	journal	journal	PROPN
faba-281	356	2	of	of	ADP
faba-281	356	3	finance	finance	NOUN
faba-281	356	4	and	and	CCONJ
faba-281	356	5	accounting	accounting	NOUN
faba-281	356	6	research	research	NOUN
faba-281	356	7	,	,	PUNCT
faba-281	356	8	7	7	NUM
faba-281	356	9	(	(	PUNCT
faba-281	356	10	1	1	NUM
faba-281	356	11	):	):	PUNCT
faba-281	356	12	108	108	NUM
faba-281	356	13	-	-	SYM
faba-281	356	14	143	143	NUM
faba-281	356	15	.	.	PUNCT
faba-281	357	1	abubakar	abubakar	PROPN
faba-281	357	2	,	,	PUNCT
faba-281	357	3	z.	z.	PROPN
faba-281	357	4	2018	2018	NUM
faba-281	357	5	.	.	PUNCT
faba-281	358	1	effect	effect	NOUN
faba-281	358	2	of	of	ADP
faba-281	358	3	fair	fair	ADJ
faba-281	358	4	value	value	NOUN
faba-281	358	5	on	on	ADP
faba-281	358	6	the	the	DET
faba-281	358	7	relevance	relevance	NOUN
faba-281	358	8	of	of	ADP
faba-281	358	9	accounting	account	VERB
faba-281	358	10	information	information	NOUN
faba-281	358	11	in	in	ADP
faba-281	358	12	the	the	DET
faba-281	358	13	financial	financial	ADJ
faba-281	358	14	sector	sector	NOUN
faba-281	358	15	in	in	ADP
faba-281	358	16	nigeria	nigeria	PROPN
faba-281	358	17	.	.	PUNCT
faba-281	359	1	phd	phd	PROPN
faba-281	359	2	diss	diss	PROPN
faba-281	359	3	.	.	PROPN
faba-281	359	4	,	,	PUNCT
faba-281	359	5	al	al	PROPN
faba-281	359	6	-	-	PROPN
faba-281	359	7	madinah	madinah	PROPN
faba-281	359	8	international	international	PROPN
faba-281	359	9	university	university	PROPN
faba-281	359	10	(	(	PUNCT
faba-281	359	11	mediu	mediu	ADJ
faba-281	359	12	)	)	PUNCT
faba-281	359	13	,	,	PUNCT
faba-281	359	14	malaysia	malaysia	PROPN
faba-281	359	15	.	.	PUNCT
faba-281	359	16	adwan	adwan	PROPN
faba-281	359	17	,	,	PUNCT
faba-281	359	18	a.	a.	NOUN
faba-281	359	19	2016	2016	NUM
faba-281	359	20	.	.	PUNCT
faba-281	360	1	the	the	DET
faba-281	360	2	value	value	NOUN
faba-281	360	3	relevance	relevance	NOUN
faba-281	360	4	of	of	ADP
faba-281	360	5	fair	fair	ADJ
faba-281	360	6	value	value	NOUN
faba-281	360	7	accounting	account	VERB
faba-281	360	8	in	in	ADP
faba-281	360	9	european	european	ADJ
faba-281	360	10	financial	financial	ADJ
faba-281	360	11	firms	firm	NOUN
faba-281	360	12	.	.	PUNCT
faba-281	361	1	accounting	accounting	NOUN
faba-281	361	2	and	and	CCONJ
faba-281	361	3	finance	finance	NOUN
faba-281	361	4	,	,	PUNCT
faba-281	361	5	56	56	NUM
faba-281	361	6	(	(	PUNCT
faba-281	361	7	1	1	NUM
faba-281	361	8	):	):	PUNCT
faba-281	361	9	1–30	1–30	PROPN
faba-281	361	10	.	.	PUNCT
faba-281	362	1	ahmad	ahmad	PROPN
faba-281	362	2	,	,	PUNCT
faba-281	362	3	a.	a.	NOUN
faba-281	362	4	,	,	PUNCT
faba-281	362	5	and	and	CCONJ
faba-281	362	6	m.	m.	NOUN
faba-281	362	7	aladwan	aladwan	NOUN
faba-281	362	8	.	.	PUNCT
faba-281	363	1	2015	2015	NUM
faba-281	363	2	.	.	PUNCT
faba-281	364	1	fair	fair	ADJ
faba-281	364	2	value	value	NOUN
faba-281	364	3	measurements	measurement	NOUN
faba-281	364	4	and	and	CCONJ
faba-281	364	5	their	their	PRON
faba-281	364	6	impact	impact	NOUN
faba-281	364	7	on	on	ADP
faba-281	364	8	financial	financial	ADJ
faba-281	364	9	performance	performance	NOUN
faba-281	364	10	of	of	ADP
faba-281	364	11	jordanian	jordanian	ADJ
faba-281	364	12	real	real	ADJ
faba-281	364	13	estate	estate	NOUN
faba-281	364	14	companies	company	NOUN
faba-281	364	15	.	.	PUNCT
faba-281	365	1	international	international	ADJ
faba-281	365	2	journal	journal	PROPN
faba-281	365	3	of	of	ADP
faba-281	365	4	business	business	NOUN
faba-281	365	5	and	and	CCONJ
faba-281	365	6	social	social	ADJ
faba-281	365	7	science	science	NOUN
faba-281	365	8	6	6	NUM
faba-281	365	9	(	(	PUNCT
faba-281	365	10	10	10	NUM
faba-281	365	11	):	):	PUNCT
faba-281	365	12	138–145	138–145	NUM
faba-281	365	13	.	.	PUNCT
faba-281	366	1	bandyopadhyay	bandyopadhyay	NOUN
faba-281	366	2	,	,	PUNCT
faba-281	366	3	s.	s.	PROPN
faba-281	366	4	,	,	PUNCT
faba-281	366	5	d.	d.	PROPN
faba-281	366	6	a.	a.	PROPN
faba-281	366	7	cahan	cahan	PROPN
faba-281	366	8	,	,	PUNCT
faba-281	366	9	r.	r.	PROPN
faba-281	366	10	l.	l.	PROPN
faba-281	366	11	j.	j.	PROPN
faba-281	366	12	chua	chua	PROPN
faba-281	366	13	,	,	PUNCT
faba-281	366	14	and	and	CCONJ
faba-281	366	15	r.	r.	PROPN
faba-281	366	16	p.	p.	PROPN
faba-281	366	17	j.	j.	PROPN
faba-281	366	18	paglia	paglia	PROPN
faba-281	366	19	.	.	PROPN
faba-281	366	20	2017	2017	NUM
faba-281	366	21	.	.	PUNCT
faba-281	367	1	“	"	PUNCT
faba-281	367	2	the	the	DET
faba-281	367	3	predictive	predictive	ADJ
faba-281	367	4	ability	ability	NOUN
faba-281	367	5	of	of	ADP
faba-281	367	6	fair	fair	ADJ
faba-281	367	7	value	value	NOUN
faba-281	367	8	adjustments	adjustment	NOUN
faba-281	367	9	in	in	ADP
faba-281	367	10	canadian	canadian	ADJ
faba-281	367	11	reits	reit	NOUN
faba-281	367	12	.	.	PUNCT
faba-281	367	13	”	"	PUNCT
faba-281	368	1	journal	journal	NOUN
faba-281	368	2	of	of	ADP
faba-281	368	3	accounting	accounting	NOUN
faba-281	368	4	research	research	NOUN
faba-281	368	5	,	,	PUNCT
faba-281	368	6	55	55	NUM
faba-281	368	7	(	(	PUNCT
faba-281	368	8	2	2	NUM
faba-281	368	9	):	):	PUNCT
faba-281	368	10	377–414	377–414	NUM
faba-281	368	11	.	.	PUNCT
faba-281	369	1	https://doi.org/10.1111/1475-679x.12172	https://doi.org/10.1111/1475-679x.12172	NOUN
faba-281	369	2	barth	barth	PROPN
faba-281	369	3	,	,	PUNCT
faba-281	369	4	m.	m.	PROPN
faba-281	369	5	e.	e.	PROPN
faba-281	369	6	,	,	PUNCT
faba-281	369	7	w.	w.	PROPN
faba-281	369	8	h.	h.	PROPN
faba-281	369	9	beaver	beaver	PROPN
faba-281	369	10	,	,	PUNCT
faba-281	369	11	and	and	CCONJ
faba-281	369	12	w.	w.	PROPN
faba-281	369	13	r.	r.	PROPN
faba-281	369	14	landsman	landsman	PROPN
faba-281	369	15	.	.	PUNCT
faba-281	370	1	2001	2001	NUM
faba-281	370	2	.	.	PUNCT
faba-281	371	1	the	the	DET
faba-281	371	2	relevance	relevance	NOUN
faba-281	371	3	of	of	ADP
faba-281	371	4	the	the	DET
faba-281	371	5	value	value	NOUN
faba-281	371	6	relevance	relevance	NOUN
faba-281	371	7	literature	literature	NOUN
faba-281	371	8	for	for	ADP
faba-281	371	9	financial	financial	ADJ
faba-281	371	10	accounting	accounting	NOUN
faba-281	371	11	standard	standard	PROPN
faba-281	371	12	setting	setting	NOUN
faba-281	371	13	:	:	PUNCT
faba-281	371	14	another	another	DET
faba-281	371	15	view	view	NOUN
faba-281	371	16	.	.	PUNCT
faba-281	372	1	journal	journal	NOUN
faba-281	372	2	of	of	ADP
faba-281	372	3	accounting	accounting	NOUN
faba-281	372	4	and	and	CCONJ
faba-281	372	5	economics	economic	NOUN
faba-281	372	6	,	,	PUNCT
faba-281	372	7	31	31	NUM
faba-281	372	8	(	(	PUNCT
faba-281	372	9	1–3	1–3	NOUN
faba-281	372	10	):	):	PUNCT
faba-281	372	11	77	77	NUM
faba-281	372	12	–	–	SYM
faba-281	372	13	104	104	NUM
faba-281	372	14	.	.	PUNCT
faba-281	373	1	https://doi.org/10.1016/s0165-4101(01)00019-2	https://doi.org/10.1016/s0165-4101(01)00019-2	PROPN
faba-281	373	2	.	.	PUNCT
faba-281	373	3	barth	barth	PROPN
faba-281	373	4	,	,	PUNCT
faba-281	373	5	m.	m.	PROPN
faba-281	373	6	e.	e.	PROPN
faba-281	373	7	,	,	PUNCT
faba-281	373	8	c.	c.	PROPN
faba-281	373	9	e.	e.	PROPN
faba-281	373	10	hodder	hodder	PROPN
faba-281	373	11	,	,	PUNCT
faba-281	373	12	and	and	CCONJ
faba-281	373	13	w.	w.	PROPN
faba-281	373	14	r.	r.	PROPN
faba-281	373	15	stubben	stubben	PROPN
faba-281	373	16	.	.	PUNCT
faba-281	374	1	2008	2008	NUM
faba-281	374	2	.	.	PUNCT
faba-281	375	1	fair	fair	ADJ
faba-281	375	2	value	value	NOUN
faba-281	375	3	accounting	account	VERB
faba-281	375	4	for	for	ADP
faba-281	375	5	liabilities	liability	NOUN
faba-281	375	6	and	and	CCONJ
faba-281	375	7	own	own	ADJ
faba-281	375	8	credit	credit	NOUN
faba-281	375	9	risk	risk	NOUN
faba-281	375	10	.	.	PUNCT
faba-281	376	1	the	the	DET
faba-281	376	2	accounting	accounting	NOUN
faba-281	376	3	review	review	NOUN
faba-281	376	4	,	,	PUNCT
faba-281	376	5	83	83	NUM
faba-281	376	6	(	(	PUNCT
faba-281	376	7	3	3	NUM
faba-281	376	8	):	):	PUNCT
faba-281	376	9	629–664	629–664	NUM
faba-281	376	10	.	.	PUNCT
faba-281	377	1	https://doi.org/10.2308/accr.2008.83.3.629	https://doi.org/10.2308/accr.2008.83.3.629	PROPN
faba-281	377	2	.	.	PUNCT
faba-281	377	3	beasley	beasley	PROPN
faba-281	377	4	,	,	PUNCT
faba-281	377	5	m.	m.	PROPN
faba-281	377	6	s.	s.	PROPN
faba-281	377	7	,	,	PUNCT
faba-281	377	8	j.	j.	PROPN
faba-281	377	9	v.	v.	PROPN
faba-281	377	10	carcello	carcello	PROPN
faba-281	377	11	,	,	PUNCT
faba-281	377	12	d.	d.	PROPN
faba-281	377	13	r.	r.	PROPN
faba-281	377	14	hermanson	hermanson	PROPN
faba-281	377	15	,	,	PUNCT
faba-281	377	16	and	and	CCONJ
faba-281	377	17	p.	p.	PROPN
faba-281	377	18	d.	d.	PROPN
faba-281	377	19	lapides	lapides	PROPN
faba-281	377	20	.	.	PUNCT
faba-281	377	21	2000	2000	NUM
faba-281	377	22	.	.	PUNCT
faba-281	378	1	fraudulent	fraudulent	ADJ
faba-281	378	2	financial	financial	ADJ
faba-281	378	3	reporting	reporting	NOUN
faba-281	378	4	:	:	PUNCT
faba-281	378	5	consideration	consideration	NOUN
faba-281	378	6	of	of	ADP
faba-281	378	7	industry	industry	NOUN
faba-281	378	8	traits	trait	NOUN
faba-281	378	9	and	and	CCONJ
faba-281	378	10	corporate	corporate	ADJ
faba-281	378	11	governance	governance	NOUN
faba-281	378	12	mechanisms	mechanism	NOUN
faba-281	378	13	.	.	PUNCT
faba-281	379	1	accounting	accounting	NOUN
faba-281	379	2	horizons	horizon	NOUN
faba-281	379	3	,	,	PUNCT
faba-281	379	4	14	14	NUM
faba-281	379	5	(	(	PUNCT
faba-281	379	6	4	4	NUM
faba-281	379	7	):	):	PUNCT
faba-281	379	8	441–454	441–454	NUM
faba-281	379	9	.	.	PUNCT
faba-281	380	1	https://doi.org/10.2308/acch.2000.14.4.441	https://doi.org/10.2308/acch.2000.14.4.441	PROPN
faba-281	380	2	beaver	beaver	PROPN
faba-281	380	3	,	,	PUNCT
faba-281	380	4	w.	w.	PROPN
faba-281	380	5	h.	h.	PROPN
faba-281	380	6	2002	2002	NUM
faba-281	380	7	.	.	PUNCT
faba-281	381	1	perspectives	perspective	NOUN
faba-281	381	2	on	on	ADP
faba-281	381	3	recent	recent	ADJ
faba-281	381	4	capital	capital	NOUN
faba-281	381	5	market	market	NOUN
faba-281	381	6	research	research	NOUN
faba-281	381	7	.	.	PUNCT
faba-281	382	1	the	the	DET
faba-281	382	2	accounting	accounting	NOUN
faba-281	382	3	review	review	NOUN
faba-281	382	4	,	,	PUNCT
faba-281	382	5	77	77	NUM
faba-281	382	6	(	(	PUNCT
faba-281	382	7	2	2	NUM
faba-281	382	8	):	):	PUNCT
faba-281	382	9	453–474	453–474	NUM
faba-281	382	10	.	.	PUNCT
faba-281	383	1	https://doi.org/10.2308/accr.2002.77.2.453	https://doi.org/10.2308/accr.2002.77.2.453	NOUN
faba-281	383	2	.	.	PUNCT
faba-281	384	1	bruynseels	bruynseel	NOUN
faba-281	384	2	,	,	PUNCT
faba-281	384	3	l.	l.	PROPN
faba-281	384	4	,	,	PUNCT
faba-281	384	5	and	and	CCONJ
faba-281	384	6	e.	e.	PROPN
faba-281	384	7	cardinaels	cardinael	NOUN
faba-281	384	8	.	.	PUNCT
faba-281	385	1	2014	2014	NUM
faba-281	385	2	.	.	PUNCT
faba-281	386	1	the	the	DET
faba-281	386	2	audit	audit	NOUN
faba-281	386	3	committee	committee	NOUN
faba-281	386	4	:	:	PUNCT
faba-281	386	5	management	management	NOUN
faba-281	386	6	watchdog	watchdog	NOUN
faba-281	386	7	or	or	CCONJ
faba-281	386	8	personal	personal	ADJ
faba-281	386	9	friend	friend	NOUN
faba-281	386	10	of	of	ADP
faba-281	386	11	the	the	DET
faba-281	386	12	ceo	ceo	NOUN
faba-281	386	13	?	?	PUNCT
faba-281	387	1	the	the	DET
faba-281	387	2	accounting	accounting	NOUN
faba-281	387	3	review	review	NOUN
faba-281	387	4	,	,	PUNCT
faba-281	387	5	89	89	NUM
faba-281	387	6	(	(	PUNCT
faba-281	387	7	1	1	NUM
faba-281	387	8	):	):	PUNCT
faba-281	387	9	113–145	113–145	NUM
faba-281	387	10	.	.	PUNCT
faba-281	388	1	https://doi.org/10.2308/accr-50582	https://doi.org/10.2308/accr-50582	NOUN
faba-281	388	2	.	.	PUNCT
faba-281	389	1	chambers	chamber	NOUN
faba-281	389	2	,	,	PUNCT
faba-281	389	3	r.	r.	PROPN
faba-281	389	4	j.	j.	PROPN
faba-281	389	5	1955	1955	NUM
faba-281	389	6	.	.	PUNCT
faba-281	390	1	blueprint	blueprint	NOUN
faba-281	390	2	for	for	ADP
faba-281	390	3	a	a	DET
faba-281	390	4	theory	theory	NOUN
faba-281	390	5	of	of	ADP
faba-281	390	6	accounting	accounting	NOUN
faba-281	390	7	.	.	PUNCT
faba-281	391	1	accounting	accounting	NOUN
faba-281	391	2	research	research	NOUN
faba-281	391	3	,	,	PUNCT
faba-281	391	4	6(1	6(1	NUM
faba-281	391	5	):	):	PUNCT
faba-281	391	6	17–25	17–25	NUM
faba-281	391	7	.	.	PUNCT
faba-281	392	1	chukwu	chukwu	PROPN
faba-281	392	2	,	,	PUNCT
faba-281	392	3	g.	g.	PROPN
faba-281	392	4	n.	n.	PROPN
faba-281	392	5	,	,	PUNCT
faba-281	392	6	a.	a.	NOUN
faba-281	392	7	ijeoma	ijeoma	NOUN
faba-281	392	8	,	,	PUNCT
faba-281	392	9	and	and	CCONJ
faba-281	392	10	a.	a.	NOUN
faba-281	392	11	egbunike	egbunike	NOUN
faba-281	392	12	.	.	PUNCT
faba-281	393	1	2020	2020	NUM
faba-281	393	2	.	.	PUNCT
faba-281	394	1	fair	fair	ADJ
faba-281	394	2	value	value	NOUN
faba-281	394	3	accounting	accounting	NOUN
faba-281	394	4	and	and	CCONJ
faba-281	394	5	financial	financial	ADJ
faba-281	394	6	reporting	reporting	NOUN
faba-281	394	7	quality	quality	NOUN
faba-281	394	8	in	in	ADP
faba-281	394	9	nigeria	nigeria	PROPN
faba-281	394	10	:	:	PUNCT
faba-281	394	11	evidence	evidence	NOUN
faba-281	394	12	from	from	ADP
faba-281	394	13	listed	list	VERB
faba-281	394	14	firms	firm	NOUN
faba-281	394	15	.	.	PUNCT
faba-281	395	1	international	international	ADJ
faba-281	395	2	journal	journal	PROPN
faba-281	395	3	of	of	ADP
faba-281	395	4	academic	academic	ADJ
faba-281	395	5	research	research	NOUN
faba-281	395	6	in	in	ADP
faba-281	395	7	accounting	accounting	NOUN
faba-281	395	8	,	,	PUNCT
faba-281	395	9	finance	finance	NOUN
faba-281	395	10	and	and	CCONJ
faba-281	395	11	management	management	NOUN
faba-281	395	12	sciences	science	NOUN
faba-281	395	13	,	,	PUNCT
faba-281	395	14	10	10	NUM
faba-281	395	15	(	(	PUNCT
faba-281	395	16	3	3	NUM
faba-281	395	17	):	):	PUNCT
faba-281	395	18	1–23	1–23	PROPN
faba-281	395	19	.	.	PUNCT
faba-281	396	1	https://doi.org/10.6007/ijarafms/v10-i3/7928	https://doi.org/10.6007/ijarafms/v10-i3/7928	X
faba-281	396	2	.	.	PUNCT
faba-281	397	1	chung	chung	PROPN
faba-281	397	2	,	,	PUNCT
faba-281	397	3	s.	s.	PROPN
faba-281	397	4	g.	g.	PROPN
faba-281	397	5	,	,	PUNCT
faba-281	397	6	b.	b.	PROPN
faba-281	397	7	w.	w.	PROPN
faba-281	397	8	goh	goh	PROPN
faba-281	397	9	,	,	PUNCT
faba-281	397	10	j.	j.	PROPN
faba-281	397	11	ng	ng	PROPN
faba-281	397	12	,	,	PUNCT
faba-281	397	13	and	and	CCONJ
faba-281	397	14	k.	k.	PROPN
faba-281	397	15	o.	o.	PROPN
faba-281	397	16	yong	yong	PROPN
faba-281	397	17	.	.	PROPN
faba-281	398	1	2016	2016	NUM
faba-281	398	2	.	.	PUNCT
faba-281	399	1	voluntary	voluntary	ADJ
faba-281	399	2	fair	fair	ADJ
faba-281	399	3	value	value	NOUN
faba-281	399	4	disclosures	disclosure	NOUN
faba-281	399	5	beyond	beyond	ADP
faba-281	399	6	sfas	sfas	NOUN
faba-281	399	7	157	157	NUM
faba-281	399	8	’s	’s	PART
faba-281	399	9	three	three	NUM
faba-281	399	10	-	-	PUNCT
faba-281	399	11	level	level	NOUN
faba-281	399	12	estimates	estimate	NOUN
faba-281	399	13	.	.	PUNCT
faba-281	400	1	review	review	NOUN
faba-281	400	2	of	of	ADP
faba-281	400	3	accounting	accounting	NOUN
faba-281	400	4	studies	study	NOUN
faba-281	400	5	,	,	PUNCT
faba-281	400	6	22	22	NUM
faba-281	400	7	(	(	PUNCT
faba-281	400	8	1	1	NUM
faba-281	400	9	):	):	PUNCT
faba-281	400	10	430–468	430–468	NUM
faba-281	400	11	.	.	PUNCT
faba-281	401	1	https://ssrn.com/abstract=1335848	https://ssrn.com/abstract=1335848	PROPN
faba-281	401	2	cohen	cohen	PROPN
faba-281	401	3	,	,	PUNCT
faba-281	401	4	j.	j.	PROPN
faba-281	401	5	r.	r.	PROPN
faba-281	401	6	,	,	PUNCT
faba-281	401	7	g.	g.	PROPN
faba-281	401	8	krishnamoorthy	krishnamoorthy	PROPN
faba-281	401	9	,	,	PUNCT
faba-281	401	10	and	and	CCONJ
faba-281	401	11	a.	a.	PROPN
faba-281	401	12	m.	m.	PROPN
faba-281	401	13	wright	wright	PROPN
faba-281	401	14	.	.	PUNCT
faba-281	401	15	2008	2008	NUM
faba-281	401	16	.	.	PUNCT
faba-281	402	1	form	form	NOUN
faba-281	402	2	versus	versus	ADP
faba-281	402	3	substance	substance	NOUN
faba-281	402	4	:	:	PUNCT
faba-281	402	5	the	the	DET
faba-281	402	6	implications	implication	NOUN
faba-281	402	7	for	for	ADP
faba-281	402	8	auditing	auditing	NOUN
faba-281	402	9	practice	practice	NOUN
faba-281	402	10	and	and	CCONJ
faba-281	402	11	research	research	NOUN
faba-281	402	12	of	of	ADP
faba-281	402	13	alternative	alternative	ADJ
faba-281	402	14	perspectives	perspective	NOUN
faba-281	402	15	on	on	ADP
faba-281	402	16	corporate	corporate	ADJ
faba-281	402	17	governance	governance	NOUN
faba-281	402	18	.	.	PUNCT
faba-281	403	1	auditing	auditing	NOUN
faba-281	403	2	:	:	PUNCT
faba-281	403	3	a	a	DET
faba-281	403	4	journal	journal	NOUN
faba-281	403	5	of	of	ADP
faba-281	403	6	practice	practice	NOUN
faba-281	403	7	&	&	CCONJ
faba-281	403	8	theory	theory	NOUN
faba-281	403	9	,	,	PUNCT
faba-281	403	10	27	27	NUM
faba-281	403	11	(	(	PUNCT
faba-281	403	12	2	2	NUM
faba-281	403	13	):	):	PUNCT
faba-281	403	14	181	181	NUM
faba-281	403	15	-	-	SYM
faba-281	403	16	198	198	NUM
faba-281	403	17	.	.	PUNCT
faba-281	403	18	daas	daas	NOUN
faba-281	403	19	,	,	PUNCT
faba-281	403	20	m.	m.	NOUN
faba-281	403	21	,	,	PUNCT
faba-281	403	22	and	and	CCONJ
faba-281	403	23	m.	m.	PROPN
faba-281	403	24	jamal	jamal	PROPN
faba-281	403	25	.	.	PUNCT
faba-281	404	1	2018	2018	NUM
faba-281	404	2	.	.	PUNCT
faba-281	405	1	the	the	DET
faba-281	405	2	impact	impact	NOUN
faba-281	405	3	of	of	ADP
faba-281	405	4	fair	fair	ADJ
faba-281	405	5	value	value	NOUN
faba-281	405	6	hierarchy	hierarchy	NOUN
faba-281	405	7	on	on	ADP
faba-281	405	8	palestinian	palestinian	ADJ
faba-281	405	9	portfolios	portfolio	NOUN
faba-281	405	10	.	.	PUNCT
faba-281	406	1	international	international	ADJ
faba-281	406	2	journal	journal	PROPN
faba-281	406	3	of	of	ADP
faba-281	406	4	economics	economic	NOUN
faba-281	406	5	and	and	CCONJ
faba-281	406	6	finance	finance	NOUN
faba-281	406	7	,	,	PUNCT
faba-281	406	8	10	10	NUM
faba-281	406	9	(	(	PUNCT
faba-281	406	10	4	4	NUM
faba-281	406	11	):	):	PUNCT
faba-281	406	12	52–68	52–68	NUM
faba-281	406	13	.	.	PUNCT
faba-281	407	1	dandago	dandago	PROPN
faba-281	407	2	,	,	PUNCT
faba-281	407	3	k.	k.	PROPN
faba-281	407	4	i.	i.	PROPN
faba-281	407	5	,	,	PUNCT
faba-281	407	6	and	and	CCONJ
faba-281	407	7	m.	m.	PROPN
faba-281	407	8	abubakar	abubakar	PROPN
faba-281	407	9	.	.	PUNCT
faba-281	408	1	2025	2025	NUM
faba-281	408	2	.	.	PUNCT
faba-281	409	1	fair	fair	ADJ
faba-281	409	2	value	value	NOUN
faba-281	409	3	accounting	accounting	NOUN
faba-281	409	4	and	and	CCONJ
faba-281	409	5	financial	financial	ADJ
faba-281	409	6	reporting	reporting	NOUN
faba-281	409	7	quality	quality	NOUN
faba-281	409	8	of	of	ADP
faba-281	409	9	listed	list	VERB
faba-281	409	10	consumer	consumer	NOUN
faba-281	409	11	goods	good	NOUN
faba-281	409	12	firms	firm	NOUN
faba-281	409	13	in	in	ADP
faba-281	409	14	nigeria	nigeria	PROPN
faba-281	409	15	:	:	PUNCT
faba-281	409	16	moderating	moderate	VERB
faba-281	409	17	role	role	NOUN
faba-281	409	18	of	of	ADP
faba-281	409	19	audit	audit	NOUN
faba-281	409	20	committee	committee	NOUN
faba-281	409	21	.	.	PUNCT
faba-281	410	1	redeca	redeca	NOUN
faba-281	410	2	,	,	PUNCT
faba-281	410	3	12	12	NUM
faba-281	410	4	.	.	PUNCT
faba-281	411	1	https://doi.org/10.23925/2446-9513.2025v12id71864	https://doi.org/10.23925/2446-9513.2025v12id71864	PROPN
faba-281	411	2	.	.	PUNCT
faba-281	412	1	du	du	PROPN
faba-281	412	2	,	,	PUNCT
faba-281	412	3	h.	h.	PROPN
faba-281	412	4	,	,	PUNCT
faba-281	412	5	s.	s.	PROPN
faba-281	412	6	f.	f.	PROPN
faba-281	412	7	li	li	PROPN
faba-281	412	8	,	,	PUNCT
faba-281	412	9	and	and	CCONJ
faba-281	412	10	r.	r.	PROPN
faba-281	412	11	z.	z.	PROPN
faba-281	412	12	xu	xu	PROPN
faba-281	412	13	.	.	PUNCT
faba-281	413	1	2014	2014	NUM
faba-281	413	2	.	.	PUNCT
faba-281	414	1	adjustment	adjustment	NOUN
faba-281	414	2	of	of	ADP
faba-281	414	3	valuation	valuation	NOUN
faba-281	414	4	inputs	input	NOUN
faba-281	414	5	and	and	CCONJ
faba-281	414	6	its	its	PRON
faba-281	414	7	effect	effect	NOUN
faba-281	414	8	on	on	ADP
faba-281	414	9	value	value	NOUN
faba-281	414	10	relevance	relevance	NOUN
faba-281	414	11	of	of	ADP
faba-281	414	12	fair	fair	ADJ
faba-281	414	13	value	value	NOUN
faba-281	414	14	measurement	measurement	NOUN
faba-281	414	15	.	.	PUNCT
faba-281	415	1	research	research	NOUN
faba-281	415	2	in	in	ADP
faba-281	415	3	accounting	accounting	NOUN
faba-281	415	4	regulation	regulation	NOUN
faba-281	415	5	,	,	PUNCT
faba-281	415	6	26	26	NUM
faba-281	415	7	(	(	PUNCT
faba-281	415	8	1	1	NUM
faba-281	415	9	):	):	PUNCT
faba-281	415	10	54–66	54–66	NUM
faba-281	415	11	.	.	PUNCT
faba-281	416	1	https://doi.org/10.1016/j.racreg.2014.02.005	https://doi.org/10.1016/j.racreg.2014.02.005	PROPN
faba-281	416	2	.	.	PUNCT
faba-281	417	1	edwards	edwards	PROPN
faba-281	417	2	,	,	PUNCT
faba-281	417	3	e.	e.	PROPN
faba-281	417	4	o.	o.	PROPN
faba-281	417	5	,	,	PUNCT
faba-281	417	6	and	and	CCONJ
faba-281	417	7	p.	p.	NOUN
faba-281	417	8	w.	w.	PROPN
faba-281	417	9	bell	bell	PROPN
faba-281	417	10	.	.	PUNCT
faba-281	418	1	1961	1961	NUM
faba-281	418	2	.	.	PUNCT
faba-281	419	1	the	the	DET
faba-281	419	2	theory	theory	NOUN
faba-281	419	3	and	and	CCONJ
faba-281	419	4	measurement	measurement	NOUN
faba-281	419	5	of	of	ADP
faba-281	419	6	business	business	NOUN
faba-281	419	7	income	income	NOUN
faba-281	419	8	.	.	PUNCT
faba-281	420	1	berkeley	berkeley	PROPN
faba-281	420	2	:	:	PUNCT
faba-281	420	3	university	university	PROPN
faba-281	420	4	of	of	ADP
faba-281	420	5	california	california	PROPN
faba-281	420	6	press	press	PROPN
faba-281	420	7	.	.	PUNCT
faba-281	421	1	emerson	emerson	PROPN
faba-281	421	2	,	,	PUNCT
faba-281	421	3	d.	d.	PROPN
faba-281	421	4	j.	j.	PROPN
faba-281	421	5	,	,	PUNCT
faba-281	421	6	k.	k.	PROPN
faba-281	421	7	e.	e.	PROPN
faba-281	421	8	karim	karim	PROPN
faba-281	421	9	,	,	PUNCT
faba-281	421	10	and	and	CCONJ
faba-281	421	11	r.	r.	PROPN
faba-281	421	12	w.	w.	PROPN
faba-281	421	13	rutledge	rutledge	PROPN
faba-281	421	14	.	.	PUNCT
faba-281	421	15	2010	2010	NUM
faba-281	421	16	.	.	PUNCT
faba-281	422	1	fair	fair	ADJ
faba-281	422	2	value	value	NOUN
faba-281	422	3	accounting	accounting	NOUN
faba-281	422	4	:	:	PUNCT
faba-281	422	5	a	a	DET
faba-281	422	6	historical	historical	ADJ
faba-281	422	7	review	review	NOUN
faba-281	422	8	of	of	ADP
faba-281	422	9	the	the	DET
faba-281	422	10	most	most	ADV
faba-281	422	11	controversial	controversial	ADJ
faba-281	422	12	accounting	accounting	NOUN
faba-281	422	13	issue	issue	NOUN
faba-281	422	14	in	in	ADP
faba-281	422	15	decades	decade	NOUN
faba-281	422	16	.	.	PUNCT
faba-281	423	1	journal	journal	PROPN
faba-281	423	2	of	of	ADP
faba-281	423	3	business	business	PROPN
faba-281	423	4	&	&	CCONJ
faba-281	423	5	economics	economics	PROPN
faba-281	423	6	research	research	NOUN
faba-281	423	7	,	,	PUNCT
faba-281	423	8	8	8	NUM
faba-281	423	9	(	(	PUNCT
faba-281	423	10	4	4	NUM
faba-281	423	11	):	):	PUNCT
faba-281	423	12	77–86	77–86	VERB
faba-281	423	13	.	.	PUNCT
faba-281	424	1	https://doi.org/10.19030/jber.v8i4.705	https://doi.org/10.19030/jber.v8i4.705	NOUN
faba-281	424	2	https://doi.org/10.25303/1701aim0109	https://doi.org/10.25303/1701aim0109	PUNCT
faba-281	425	1	https://iiste.org/journals/index.php/rjfa/article/view/23354/24180	https://iiste.org/journals/index.php/rjfa/article/view/23354/24180	PROPN
faba-281	425	2	https://doi.org/10.1111/1475-679x.12172	https://doi.org/10.1111/1475-679x.12172	NOUN
faba-281	425	3	https://doi.org/10.1016/s0165-4101(01)00019-2	https://doi.org/10.1016/s0165-4101(01)00019-2	NOUN
faba-281	425	4	https://doi.org/10.2308/accr.2008.83.3.629	https://doi.org/10.2308/accr.2008.83.3.629	PROPN
faba-281	425	5	https://doi.org/10.2308/acch.2000.14.4.441	https://doi.org/10.2308/acch.2000.14.4.441	PROPN
faba-281	425	6	https://doi.org/10.2308/accr.2002.77.2.453	https://doi.org/10.2308/accr.2002.77.2.453	NOUN
faba-281	425	7	https://doi.org/10.2308/accr-50582	https://doi.org/10.2308/accr-50582	NOUN
faba-281	425	8	https://doi.org/10.6007/ijarafms/v10-i3/7928	https://doi.org/10.6007/ijarafms/v10-i3/7928	PUNCT
faba-281	425	9	https://doi.org/10.19030/jber.v8i4.705	https://doi.org/10.19030/jber.v8i4.705	NOUN
faba-281	425	10	kabiru	kabiru	NOUN
faba-281	425	11	isa	isa	NOUN
faba-281	425	12	dandago	dandago	NOUN
faba-281	425	13	,	,	PUNCT
faba-281	425	14	modibbo	modibbo	PROPN
faba-281	425	15	abubakar	abubakar	PROPN
faba-281	425	16	/	/	SYM
faba-281	425	17	finance	finance	NOUN
faba-281	425	18	,	,	PUNCT
faba-281	425	19	accounting	accounting	NOUN
faba-281	425	20	and	and	CCONJ
faba-281	425	21	business	business	NOUN
faba-281	425	22	analysis	analysis	NOUN
faba-281	425	23	,	,	PUNCT
faba-281	425	24	volume	volume	NOUN
faba-281	425	25	7	7	NUM
faba-281	425	26	,	,	PUNCT
faba-281	425	27	issue	issue	NOUN
faba-281	425	28	2	2	NUM
faba-281	425	29	,	,	PUNCT
faba-281	425	30	2025	2025	NUM
faba-281	425	31	248	248	NUM
faba-281	425	32	eshiett	eshiett	NOUN
faba-281	425	33	,	,	PUNCT
faba-281	425	34	n.	n.	PROPN
faba-281	425	35	,	,	PUNCT
faba-281	425	36	e.	e.	PROPN
faba-281	425	37	eze	eze	PROPN
faba-281	425	38	,	,	PUNCT
faba-281	425	39	and	and	CCONJ
faba-281	425	40	s.	s.	PROPN
faba-281	425	41	okafor	okafor	PROPN
faba-281	425	42	.	.	PUNCT
faba-281	426	1	2023	2023	NUM
faba-281	426	2	.	.	PUNCT
faba-281	427	1	assessing	assess	VERB
faba-281	427	2	the	the	DET
faba-281	427	3	effect	effect	NOUN
faba-281	427	4	of	of	ADP
faba-281	427	5	fair	fair	ADJ
faba-281	427	6	value	value	NOUN
faba-281	427	7	accounting	account	VERB
faba-281	427	8	on	on	ADP
faba-281	427	9	market	market	NOUN
faba-281	427	10	value	value	NOUN
faba-281	427	11	of	of	ADP
faba-281	427	12	deposit	deposit	NOUN
faba-281	427	13	money	money	NOUN
faba-281	427	14	banks	bank	NOUN
faba-281	427	15	in	in	ADP
faba-281	427	16	nigeria	nigeria	PROPN
faba-281	427	17	.	.	PUNCT
faba-281	428	1	international	international	ADJ
faba-281	428	2	advances	advance	NOUN
faba-281	428	3	in	in	ADP
faba-281	428	4	journal	journal	NOUN
faba-281	428	5	of	of	ADP
faba-281	428	6	finance	finance	PROPN
faba-281	428	7	&	&	CCONJ
faba-281	428	8	accounting	accounting	NOUN
faba-281	428	9	,	,	PUNCT
faba-281	428	10	4	4	NUM
faba-281	428	11	(	(	PUNCT
faba-281	428	12	2	2	NUM
faba-281	428	13	):	):	PUNCT
faba-281	428	14	213–240	213–240	NUM
faba-281	428	15	.	.	PUNCT
faba-281	429	1	https://doi.org/10.47509/iajfa.2023.v04i02.02	https://doi.org/10.47509/iajfa.2023.v04i02.02	PROPN
faba-281	429	2	.	.	PUNCT
faba-281	430	1	fiechter	fiechter	PROPN
faba-281	430	2	,	,	PUNCT
faba-281	430	3	j.	j.	PROPN
faba-281	430	4	,	,	PUNCT
faba-281	430	5	and	and	CCONJ
faba-281	430	6	a.	a.	PROPN
faba-281	430	7	novotny	novotny	PROPN
faba-281	430	8	-	-	PUNCT
faba-281	430	9	farkas	farkas	PROPN
faba-281	430	10	.	.	PUNCT
faba-281	431	1	2017	2017	NUM
faba-281	431	2	.	.	PUNCT
faba-281	432	1	the	the	DET
faba-281	432	2	impact	impact	NOUN
faba-281	432	3	of	of	ADP
faba-281	432	4	institutional	institutional	ADJ
faba-281	432	5	differences	difference	NOUN
faba-281	432	6	on	on	ADP
faba-281	432	7	the	the	DET
faba-281	432	8	value	value	NOUN
faba-281	432	9	relevance	relevance	NOUN
faba-281	432	10	of	of	ADP
faba-281	432	11	fair	fair	ADJ
faba-281	432	12	value	value	NOUN
faba-281	432	13	accounting	accounting	NOUN
faba-281	432	14	.	.	PUNCT
faba-281	433	1	accounting	accounting	NOUN
faba-281	433	2	and	and	CCONJ
faba-281	433	3	finance	finance	NOUN
faba-281	433	4	,	,	PUNCT
faba-281	433	5	57	57	NUM
faba-281	433	6	(	(	PUNCT
faba-281	433	7	1	1	NUM
faba-281	433	8	):	):	PUNCT
faba-281	433	9	1	1	NUM
faba-281	433	10	-	-	SYM
faba-281	433	11	29	29	NUM
faba-281	433	12	.	.	PUNCT
faba-281	434	1	https://doi.org/10.1111/acfi.12165	https://doi.org/10.1111/acfi.12165	PROPN
faba-281	434	2	fortin	fortin	PROPN
faba-281	434	3	,	,	PUNCT
faba-281	434	4	s.	s.	PROPN
faba-281	434	5	,	,	PUNCT
faba-281	434	6	a.	a.	NOUN
faba-281	434	7	hammami	hammami	NOUN
faba-281	434	8	,	,	PUNCT
faba-281	434	9	and	and	CCONJ
faba-281	434	10	m.	m.	NOUN
faba-281	434	11	magnan	magnan	NOUN
faba-281	434	12	.	.	PUNCT
faba-281	435	1	2020	2020	NUM
faba-281	435	2	.	.	PUNCT
faba-281	436	1	re	re	VERB
faba-281	436	2	-	-	VERB
faba-281	436	3	exploring	explore	VERB
faba-281	436	4	fair	fair	ADJ
faba-281	436	5	value	value	NOUN
faba-281	436	6	accounting	accounting	NOUN
faba-281	436	7	and	and	CCONJ
faba-281	436	8	value	value	NOUN
faba-281	436	9	relevance	relevance	NOUN
faba-281	436	10	:	:	PUNCT
faba-281	436	11	an	an	DET
faba-281	436	12	examination	examination	NOUN
faba-281	436	13	of	of	ADP
faba-281	436	14	underlying	underlie	VERB
faba-281	436	15	securities	security	NOUN
faba-281	436	16	.	.	PUNCT
faba-281	437	1	abacus	abacus	PROPN
faba-281	437	2	,	,	PUNCT
faba-281	437	3	57	57	NUM
faba-281	437	4	(	(	PUNCT
faba-281	437	5	2	2	NUM
faba-281	437	6	):	):	PUNCT
faba-281	437	7	220–250	220–250	NUM
faba-281	437	8	.	.	PUNCT
faba-281	438	1	https://doi.org/10.1111/abac.12186	https://doi.org/10.1111/abac.12186	NOUN
faba-281	438	2	.	.	PUNCT
faba-281	439	1	freeman	freeman	PROPN
faba-281	439	2	,	,	PUNCT
faba-281	439	3	w.	w.	PROPN
faba-281	439	4	,	,	PUNCT
faba-281	439	5	p.	p.	PROPN
faba-281	439	6	wells	wells	PROPN
faba-281	439	7	,	,	PUNCT
faba-281	439	8	and	and	CCONJ
faba-281	439	9	a.	a.	PROPN
faba-281	439	10	wyatt	wyatt	PROPN
faba-281	439	11	.	.	PUNCT
faba-281	440	1	2017	2017	NUM
faba-281	440	2	.	.	PUNCT
faba-281	441	1	measurement	measurement	NOUN
faba-281	441	2	model	model	NOUN
faba-281	441	3	or	or	CCONJ
faba-281	441	4	asset	asset	NOUN
faba-281	441	5	type	type	NOUN
faba-281	441	6	:	:	PUNCT
faba-281	441	7	evidence	evidence	NOUN
faba-281	441	8	from	from	ADP
faba-281	441	9	an	an	DET
faba-281	441	10	evaluation	evaluation	NOUN
faba-281	441	11	of	of	ADP
faba-281	441	12	the	the	DET
faba-281	441	13	relevance	relevance	NOUN
faba-281	441	14	of	of	ADP
faba-281	441	15	financial	financial	ADJ
faba-281	441	16	assets	asset	NOUN
faba-281	441	17	.	.	PUNCT
faba-281	442	1	abacus	abacus	PROPN
faba-281	442	2	,	,	PUNCT
faba-281	442	3	53	53	NUM
faba-281	442	4	(	(	PUNCT
faba-281	442	5	2	2	NUM
faba-281	442	6	):	):	PUNCT
faba-281	442	7	180–210	180–210	NUM
faba-281	442	8	.	.	PUNCT
faba-281	443	1	https://doi.org/10.1111/abac.12108	https://doi.org/10.1111/abac.12108	PROPN
faba-281	443	2	.	.	PUNCT
faba-281	444	1	goh	goh	PROPN
faba-281	444	2	,	,	PUNCT
faba-281	444	3	b.	b.	PROPN
faba-281	444	4	w.	w.	PROPN
faba-281	444	5	,	,	PUNCT
faba-281	444	6	d.	d.	PROPN
faba-281	444	7	li	li	PROPN
faba-281	444	8	,	,	PUNCT
faba-281	444	9	j.	j.	PROPN
faba-281	444	10	ng	ng	PROPN
faba-281	444	11	,	,	PUNCT
faba-281	444	12	and	and	CCONJ
faba-281	444	13	k.	k.	PROPN
faba-281	444	14	o.	o.	PROPN
faba-281	444	15	yong	yong	PROPN
faba-281	444	16	.	.	PROPN
faba-281	444	17	2015	2015	NUM
faba-281	444	18	.	.	PUNCT
faba-281	445	1	market	market	NOUN
faba-281	445	2	pricing	pricing	NOUN
faba-281	445	3	of	of	ADP
faba-281	445	4	banks	bank	NOUN
faba-281	445	5	’	’	PART
faba-281	445	6	fair	fair	ADJ
faba-281	445	7	value	value	NOUN
faba-281	445	8	assets	asset	NOUN
faba-281	445	9	reported	report	VERB
faba-281	445	10	under	under	ADP
faba-281	445	11	sfas	sfas	NOUN
faba-281	445	12	157	157	NUM
faba-281	445	13	since	since	SCONJ
faba-281	445	14	the	the	DET
faba-281	445	15	2008	2008	NUM
faba-281	445	16	financial	financial	ADJ
faba-281	445	17	crisis	crisis	NOUN
faba-281	445	18	.	.	PUNCT
faba-281	446	1	journal	journal	NOUN
faba-281	446	2	of	of	ADP
faba-281	446	3	accounting	accounting	NOUN
faba-281	446	4	and	and	CCONJ
faba-281	446	5	public	public	ADJ
faba-281	446	6	policy	policy	NOUN
faba-281	446	7	,	,	PUNCT
faba-281	446	8	34	34	NUM
faba-281	446	9	(	(	PUNCT
faba-281	446	10	2	2	NUM
faba-281	446	11	):	):	PUNCT
faba-281	446	12	129–145	129–145	NUM
faba-281	446	13	.	.	PUNCT
faba-281	447	1	https://doi.org/10.1016/j.jaccpubpol.2014.12.002	https://doi.org/10.1016/j.jaccpubpol.2014.12.002	NOUN
faba-281	447	2	.	.	PUNCT
faba-281	448	1	hair	hair	NOUN
faba-281	448	2	,	,	PUNCT
faba-281	448	3	j.	j.	PROPN
faba-281	448	4	f.	f.	PROPN
faba-281	448	5	,	,	PUNCT
faba-281	448	6	w.	w.	PROPN
faba-281	448	7	c.	c.	PROPN
faba-281	448	8	black	black	PROPN
faba-281	448	9	,	,	PUNCT
faba-281	448	10	b.	b.	PROPN
faba-281	448	11	j.	j.	PROPN
faba-281	448	12	babin	babin	PROPN
faba-281	448	13	,	,	PUNCT
faba-281	448	14	and	and	CCONJ
faba-281	448	15	r.	r.	PROPN
faba-281	448	16	e.	e.	PROPN
faba-281	448	17	anderson	anderson	PROPN
faba-281	448	18	.	.	PUNCT
faba-281	449	1	2010	2010	NUM
faba-281	449	2	.	.	PUNCT
faba-281	450	1	multivariate	multivariate	NOUN
faba-281	450	2	data	datum	NOUN
faba-281	450	3	analysis	analysis	NOUN
faba-281	450	4	.	.	PUNCT
faba-281	451	1	7th	7th	ADJ
faba-281	451	2	ed	ed	NOUN
faba-281	451	3	.	.	PUNCT
faba-281	452	1	upper	upper	ADJ
faba-281	452	2	saddle	saddle	PROPN
faba-281	452	3	river	river	PROPN
faba-281	452	4	,	,	PUNCT
faba-281	452	5	nj	nj	PROPN
faba-281	452	6	:	:	PUNCT
faba-281	452	7	pearson	pearson	PROPN
faba-281	452	8	.	.	PROPN
faba-281	453	1	kisseleva	kisseleva	PROPN
faba-281	453	2	,	,	PUNCT
faba-281	453	3	n.	n.	NOUN
faba-281	453	4	,	,	PUNCT
faba-281	453	5	and	and	CCONJ
faba-281	453	6	d.	d.	PROPN
faba-281	453	7	lorenz	lorenz	PROPN
faba-281	453	8	.	.	PROPN
faba-281	454	1	2016	2016	NUM
faba-281	454	2	.	.	PUNCT
faba-281	454	3	are	be	AUX
faba-281	454	4	level	level	NOUN
faba-281	454	5	3	3	NUM
faba-281	454	6	fair	fair	ADJ
faba-281	454	7	values	value	NOUN
faba-281	454	8	reflected	reflect	VERB
faba-281	454	9	in	in	ADP
faba-281	454	10	firm	firm	ADJ
faba-281	454	11	value	value	NOUN
faba-281	454	12	?	?	PUNCT
faba-281	455	1	–	–	PUNCT
faba-281	455	2	evidence	evidence	NOUN
faba-281	455	3	from	from	ADP
faba-281	455	4	european	european	ADJ
faba-281	455	5	banks	bank	NOUN
faba-281	455	6	.	.	PUNCT
faba-281	456	1	esmt	esmt	PROPN
faba-281	456	2	working	working	PROPN
faba-281	456	3	paper	paper	NOUN
faba-281	456	4	,	,	PUNCT
faba-281	456	5	16–03	16–03	NUM
faba-281	456	6	.	.	PUNCT
faba-281	456	7	krishnan	krishnan	PROPN
faba-281	456	8	,	,	PUNCT
faba-281	456	9	j.	j.	PROPN
faba-281	456	10	,	,	PUNCT
faba-281	456	11	y.	y.	PROPN
faba-281	456	12	wen	wen	PROPN
faba-281	456	13	,	,	PUNCT
faba-281	456	14	and	and	CCONJ
faba-281	456	15	w.	w.	PROPN
faba-281	456	16	zhao	zhao	PROPN
faba-281	456	17	.	.	PUNCT
faba-281	457	1	2011	2011	NUM
faba-281	457	2	.	.	PUNCT
faba-281	458	1	legal	legal	ADJ
faba-281	458	2	expertise	expertise	NOUN
faba-281	458	3	on	on	ADP
faba-281	458	4	corporate	corporate	ADJ
faba-281	458	5	audit	audit	NOUN
faba-281	458	6	committees	committee	NOUN
faba-281	458	7	and	and	CCONJ
faba-281	458	8	financial	financial	ADJ
faba-281	458	9	reporting	reporting	NOUN
faba-281	458	10	quality	quality	NOUN
faba-281	458	11	.	.	PUNCT
faba-281	459	1	the	the	DET
faba-281	459	2	accounting	accounting	NOUN
faba-281	459	3	review	review	NOUN
faba-281	459	4	,	,	PUNCT
faba-281	459	5	86	86	NUM
faba-281	459	6	(	(	PUNCT
faba-281	459	7	6	6	NUM
faba-281	459	8	):	):	PUNCT
faba-281	459	9	2099–2130	2099–2130	NUM
faba-281	459	10	.	.	PUNCT
faba-281	460	1	https://doi.org/10.2308/accr10135	https://doi.org/10.2308/accr10135	PROPN
faba-281	460	2	laux	laux	PROPN
faba-281	460	3	,	,	PUNCT
faba-281	460	4	c.	c.	PROPN
faba-281	460	5	,	,	PUNCT
faba-281	460	6	and	and	CCONJ
faba-281	460	7	c.	c.	PROPN
faba-281	460	8	leuz	leuz	PROPN
faba-281	460	9	.	.	PUNCT
faba-281	461	1	2009	2009	NUM
faba-281	461	2	.	.	PUNCT
faba-281	462	1	the	the	DET
faba-281	462	2	crisis	crisis	NOUN
faba-281	462	3	of	of	ADP
faba-281	462	4	fair	fair	ADJ
faba-281	462	5	value	value	NOUN
faba-281	462	6	accounting	accounting	NOUN
faba-281	462	7	:	:	PUNCT
faba-281	462	8	making	make	VERB
faba-281	462	9	sense	sense	NOUN
faba-281	462	10	of	of	ADP
faba-281	462	11	the	the	DET
faba-281	462	12	recent	recent	ADJ
faba-281	462	13	debate	debate	NOUN
faba-281	462	14	.	.	PUNCT
faba-281	463	1	accounting	accounting	NOUN
faba-281	463	2	,	,	PUNCT
faba-281	463	3	organizations	organization	NOUN
faba-281	463	4	and	and	CCONJ
faba-281	463	5	society	society	NOUN
faba-281	463	6	,	,	PUNCT
faba-281	463	7	34	34	NUM
faba-281	463	8	(	(	PUNCT
faba-281	463	9	6–7	6–7	NUM
faba-281	463	10	):	):	PUNCT
faba-281	463	11	826–834	826–834	NUM
faba-281	463	12	.	.	PUNCT
faba-281	464	1	https://doi.org/10.1016/j.aos.2009.04.003	https://doi.org/10.1016/j.aos.2009.04.003	PROPN
faba-281	464	2	.	.	PROPN
faba-281	464	3	lawrence	lawrence	PROPN
faba-281	464	4	,	,	PUNCT
faba-281	464	5	a.	a.	PROPN
faba-281	464	6	,	,	PUNCT
faba-281	464	7	s.	s.	PROPN
faba-281	464	8	siriviriyakul	siriviriyakul	PROPN
faba-281	464	9	,	,	PUNCT
faba-281	464	10	and	and	CCONJ
faba-281	464	11	r.	r.	PROPN
faba-281	464	12	g.	g.	PROPN
faba-281	464	13	sloan	sloan	PROPN
faba-281	464	14	.	.	PUNCT
faba-281	465	1	2016	2016	NUM
faba-281	465	2	.	.	PUNCT
faba-281	466	1	who	who	PRON
faba-281	466	2	’s	’	VERB
faba-281	466	3	the	the	DET
faba-281	466	4	fairest	fairest	NOUN
faba-281	466	5	of	of	ADP
faba-281	466	6	them	they	PRON
faba-281	466	7	all	all	PRON
faba-281	466	8	?	?	PUNCT
faba-281	467	1	evidence	evidence	NOUN
faba-281	467	2	from	from	ADP
faba-281	467	3	closedend	closedend	NOUN
faba-281	467	4	funds	fund	NOUN
faba-281	467	5	.	.	PUNCT
faba-281	468	1	the	the	DET
faba-281	468	2	accounting	accounting	NOUN
faba-281	468	3	review	review	NOUN
faba-281	468	4	,	,	PUNCT
faba-281	468	5	91(1	91(1	NUM
faba-281	468	6	):	):	PUNCT
faba-281	468	7	207–227	207–227	NUM
faba-281	468	8	.	.	PUNCT
faba-281	469	1	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2330490	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2330490	PROPN
faba-281	469	2	li	li	PROPN
faba-281	469	3	,	,	PUNCT
faba-281	469	4	y.	y.	PROPN
faba-281	469	5	2016	2016	NUM
faba-281	469	6	.	.	PUNCT
faba-281	470	1	the	the	DET
faba-281	470	2	value	value	NOUN
faba-281	470	3	relevance	relevance	NOUN
faba-281	470	4	of	of	ADP
faba-281	470	5	fair	fair	ADJ
faba-281	470	6	value	value	NOUN
faba-281	470	7	accounting	accounting	NOUN
faba-281	470	8	in	in	ADP
faba-281	470	9	chinese	chinese	ADJ
faba-281	470	10	firms	firm	NOUN
faba-281	470	11	.	.	PUNCT
faba-281	471	1	accounting	accounting	NOUN
faba-281	471	2	and	and	CCONJ
faba-281	471	3	finance	finance	NOUN
faba-281	471	4	,	,	PUNCT
faba-281	471	5	56(2	56(2	ADV
faba-281	471	6	):	):	PUNCT
faba-281	471	7	217–244	217–244	NUM
faba-281	471	8	.	.	PUNCT
faba-281	471	9	macneal	macneal	NOUN
faba-281	471	10	,	,	PUNCT
faba-281	471	11	k.	k.	PROPN
faba-281	471	12	1939	1939	NUM
faba-281	471	13	.	.	PUNCT
faba-281	472	1	truth	truth	NOUN
faba-281	472	2	in	in	ADP
faba-281	472	3	accounting	accounting	NOUN
faba-281	472	4	.	.	PUNCT
faba-281	473	1	philadelphia	philadelphia	PROPN
faba-281	473	2	:	:	PUNCT
faba-281	473	3	university	university	NOUN
faba-281	473	4	of	of	ADP
faba-281	473	5	pennsylvania	pennsylvania	PROPN
faba-281	473	6	press	press	PROPN
faba-281	473	7	.	.	PUNCT
faba-281	474	1	mechelli	mechelli	PROPN
faba-281	474	2	,	,	PUNCT
faba-281	474	3	a.	a.	NOUN
faba-281	474	4	,	,	PUNCT
faba-281	474	5	and	and	CCONJ
faba-281	474	6	r.	r.	PROPN
faba-281	474	7	cimini	cimini	PROPN
faba-281	474	8	.	.	PUNCT
faba-281	474	9	2020	2020	NUM
faba-281	474	10	.	.	PUNCT
faba-281	475	1	the	the	DET
faba-281	475	2	effect	effect	NOUN
faba-281	475	3	of	of	ADP
faba-281	475	4	corporate	corporate	ADJ
faba-281	475	5	governance	governance	NOUN
faba-281	475	6	and	and	CCONJ
faba-281	475	7	investor	investor	NOUN
faba-281	475	8	protection	protection	NOUN
faba-281	475	9	environments	environment	NOUN
faba-281	475	10	on	on	ADP
faba-281	475	11	the	the	DET
faba-281	475	12	value	value	NOUN
faba-281	475	13	relevance	relevance	NOUN
faba-281	475	14	of	of	ADP
faba-281	475	15	new	new	ADJ
faba-281	475	16	accounting	accounting	NOUN
faba-281	475	17	standards	standard	NOUN
faba-281	475	18	 	 	SPACE
faba-281	475	19	:	:	PUNCT
faba-281	475	20	the	the	DET
faba-281	475	21	case	case	NOUN
faba-281	475	22	of	of	ADP
faba-281	475	23	ifrs	ifrs	PROPN
faba-281	475	24	9	9	NUM
faba-281	475	25	and	and	CCONJ
faba-281	475	26	ias	ias	PROPN
faba-281	475	27	39	39	NUM
faba-281	475	28	.	.	PUNCT
faba-281	475	29	journal	journal	PROPN
faba-281	475	30	of	of	ADP
faba-281	475	31	management	management	NOUN
faba-281	475	32	and	and	CCONJ
faba-281	475	33	governance	governance	NOUN
faba-281	475	34	,	,	PUNCT
faba-281	475	35	25(4	25(4	NOUN
faba-281	475	36	)	)	PUNCT
faba-281	475	37	,	,	PUNCT
faba-281	475	38	1241–1266	1241–1266	NUM
faba-281	475	39	.	.	PUNCT
faba-281	476	1	https://doi.org/10.1007/s10997-020-09551-9	https://doi.org/10.1007/s10997-020-09551-9	PROPN
faba-281	476	2	meyers	meyers	PROPN
faba-281	476	3	,	,	PUNCT
faba-281	476	4	d.	d.	PROPN
faba-281	476	5	2014	2014	NUM
faba-281	476	6	.	.	PUNCT
faba-281	477	1	fair	fair	ADJ
faba-281	477	2	value	value	NOUN
faba-281	477	3	measurement	measurement	NOUN
faba-281	477	4	:	:	PUNCT
faba-281	477	5	is	be	AUX
faba-281	477	6	the	the	DET
faba-281	477	7	debate	debate	NOUN
faba-281	477	8	around	around	ADP
faba-281	477	9	level	level	NOUN
faba-281	477	10	ii	ii	NOUN
faba-281	477	11	and	and	CCONJ
faba-281	477	12	level	level	NOUN
faba-281	477	13	iii	iii	NUM
faba-281	477	14	assets	asset	NOUN
faba-281	477	15	and	and	CCONJ
faba-281	477	16	liabilities	liability	NOUN
faba-281	477	17	relevant	relevant	ADJ
faba-281	477	18	?	?	PUNCT
faba-281	477	19	universite	universite	PROPN
faba-281	477	20	catholique	catholique	X
faba-281	477	21	de	de	X
faba-281	477	22	louvain	louvain	NOUN
faba-281	477	23	.	.	PUNCT
faba-281	478	1	mohammed	mohammed	PROPN
faba-281	478	2	,	,	PUNCT
faba-281	478	3	m.	m.	NOUN
faba-281	478	4	2020	2020	NUM
faba-281	478	5	.	.	PUNCT
faba-281	479	1	the	the	DET
faba-281	479	2	value	value	NOUN
faba-281	479	3	relevance	relevance	NOUN
faba-281	479	4	and	and	CCONJ
faba-281	479	5	reliability	reliability	NOUN
faba-281	479	6	of	of	ADP
faba-281	479	7	fair	fair	ADJ
faba-281	479	8	value	value	NOUN
faba-281	479	9	hierarchy	hierarchy	NOUN
faba-281	479	10	in	in	ADP
faba-281	479	11	jordanian	jordanian	ADJ
faba-281	479	12	capital	capital	NOUN
faba-281	479	13	and	and	CCONJ
faba-281	479	14	debt	debt	NOUN
faba-281	479	15	markets	market	NOUN
faba-281	479	16	.	.	PUNCT
faba-281	480	1	international	international	ADJ
faba-281	480	2	journal	journal	PROPN
faba-281	480	3	of	of	ADP
faba-281	480	4	economics	economic	NOUN
faba-281	480	5	and	and	CCONJ
faba-281	480	6	finance	finance	NOUN
faba-281	480	7	,	,	PUNCT
faba-281	480	8	12	12	NUM
faba-281	480	9	(	(	PUNCT
faba-281	480	10	3	3	NUM
faba-281	480	11	):	):	PUNCT
faba-281	480	12	44–59	44–59	PROPN
faba-281	480	13	.	.	PUNCT
faba-281	481	1	nicholls	nicholls	PROPN
faba-281	481	2	,	,	PUNCT
faba-281	481	3	s.	s.	PROPN
faba-281	481	4	2020	2020	NUM
faba-281	481	5	.	.	PUNCT
faba-281	482	1	corporate	corporate	ADJ
faba-281	482	2	governance	governance	NOUN
faba-281	482	3	and	and	CCONJ
faba-281	482	4	fair	fair	ADJ
faba-281	482	5	value	value	NOUN
faba-281	482	6	accounting	accounting	NOUN
faba-281	482	7	:	:	PUNCT
faba-281	482	8	an	an	DET
faba-281	482	9	international	international	ADJ
faba-281	482	10	perspective	perspective	NOUN
faba-281	482	11	.	.	PUNCT
faba-281	483	1	concordia	concordia	PROPN
faba-281	483	2	university	university	PROPN
faba-281	483	3	montreal	montreal	PROPN
faba-281	483	4	.	.	PUNCT
faba-281	484	1	ohlson	ohlson	PROPN
faba-281	484	2	,	,	PUNCT
faba-281	484	3	j.	j.	PROPN
faba-281	484	4	a.	a.	PROPN
faba-281	484	5	1995	1995	NUM
faba-281	484	6	.	.	PUNCT
faba-281	485	1	earnings	earning	NOUN
faba-281	485	2	,	,	PUNCT
faba-281	485	3	book	book	NOUN
faba-281	485	4	values	value	NOUN
faba-281	485	5	,	,	PUNCT
faba-281	485	6	and	and	CCONJ
faba-281	485	7	dividends	dividend	NOUN
faba-281	485	8	in	in	ADP
faba-281	485	9	equity	equity	NOUN
faba-281	485	10	valuation	valuation	NOUN
faba-281	485	11	.	.	PUNCT
faba-281	486	1	contemporary	contemporary	ADJ
faba-281	486	2	accounting	accounting	NOUN
faba-281	486	3	research	research	NOUN
faba-281	486	4	,	,	PUNCT
faba-281	486	5	11	11	NUM
faba-281	486	6	(	(	PUNCT
faba-281	486	7	2	2	NUM
faba-281	486	8	):	):	PUNCT
faba-281	486	9	661–687	661–687	NUM
faba-281	486	10	.	.	PUNCT
faba-281	487	1	https://doi.org/10.1111/j.19113846.1995.tb00461.x	https://doi.org/10.1111/j.19113846.1995.tb00461.x	X
faba-281	487	2	.	.	PUNCT
faba-281	487	3	palea	palea	PROPN
faba-281	487	4	,	,	PUNCT
faba-281	487	5	a.	a.	NOUN
faba-281	487	6	2013	2013	NUM
faba-281	487	7	.	.	PUNCT
faba-281	488	1	fair	fair	ADJ
faba-281	488	2	value	value	NOUN
faba-281	488	3	accounting	accounting	NOUN
faba-281	488	4	:	:	PUNCT
faba-281	488	5	a	a	DET
faba-281	488	6	review	review	NOUN
faba-281	488	7	of	of	ADP
faba-281	488	8	the	the	DET
faba-281	488	9	literature	literature	NOUN
faba-281	488	10	.	.	PUNCT
faba-281	489	1	journal	journal	PROPN
faba-281	489	2	of	of	ADP
faba-281	489	3	accounting	accounting	NOUN
faba-281	489	4	literature,32	literature,32	NOUN
faba-281	489	5	(	(	PUNCT
faba-281	489	6	1	1	NUM
faba-281	489	7	):	):	PUNCT
faba-281	489	8	1–46	1–46	PROPN
faba-281	489	9	.	.	PUNCT
faba-281	490	1	https://doi.org/10.2139/ssrn.2365712	https://doi.org/10.2139/ssrn.2365712	PROPN
faba-281	490	2	.	.	PUNCT
faba-281	491	1	penman	penman	PROPN
faba-281	491	2	,	,	PUNCT
faba-281	491	3	s.	s.	PROPN
faba-281	491	4	h.	h.	PROPN
faba-281	491	5	2007	2007	NUM
faba-281	491	6	.	.	PUNCT
faba-281	492	1	financial	financial	ADJ
faba-281	492	2	reporting	reporting	NOUN
faba-281	492	3	quality	quality	NOUN
faba-281	492	4	:	:	PUNCT
faba-281	492	5	is	be	AUX
faba-281	492	6	fair	fair	ADJ
faba-281	492	7	value	value	NOUN
faba-281	492	8	a	a	DET
faba-281	492	9	plus	plus	CCONJ
faba-281	492	10	or	or	CCONJ
faba-281	492	11	a	a	DET
faba-281	492	12	minus	minus	NOUN
faba-281	492	13	?	?	PUNCT
faba-281	493	1	accounting	accounting	NOUN
faba-281	493	2	and	and	CCONJ
faba-281	493	3	business	business	NOUN
faba-281	493	4	research	research	NOUN
faba-281	493	5	,	,	PUNCT
faba-281	493	6	37	37	NUM
faba-281	493	7	(	(	PUNCT
faba-281	493	8	special	special	ADJ
faba-281	493	9	issue	issue	NOUN
faba-281	493	10	):	):	PUNCT
faba-281	493	11	33–44	33–44	NUM
faba-281	493	12	.	.	PUNCT
faba-281	494	1	https://doi.org/10.1080/00014788.2007.9730083	https://doi.org/10.1080/00014788.2007.9730083	PROPN
faba-281	494	2	.	.	PUNCT
faba-281	495	1	reid	reid	PROPN
faba-281	495	2	,	,	PUNCT
faba-281	495	3	w.	w.	PROPN
faba-281	495	4	2014	2014	NUM
faba-281	495	5	.	.	PUNCT
faba-281	496	1	the	the	DET
faba-281	496	2	impact	impact	NOUN
faba-281	496	3	of	of	ADP
faba-281	496	4	asc	asc	PROPN
faba-281	496	5	820	820	NUM
faba-281	496	6	-	-	SYM
faba-281	496	7	10	10	NUM
faba-281	496	8	on	on	ADP
faba-281	496	9	fair	fair	ADJ
faba-281	496	10	value	value	NOUN
faba-281	496	11	accounting	accounting	NOUN
faba-281	496	12	.	.	PUNCT
faba-281	497	1	accounting	accounting	NOUN
faba-281	497	2	horizons	horizon	NOUN
faba-281	497	3	28	28	NUM
faba-281	497	4	(	(	PUNCT
faba-281	497	5	4	4	NUM
faba-281	497	6	):	):	PUNCT
faba-281	497	7	815–836	815–836	NUM
faba-281	497	8	.	.	PUNCT
faba-281	498	1	siekkinen	siekkinen	PROPN
faba-281	498	2	,	,	PUNCT
faba-281	498	3	j.	j.	PROPN
faba-281	498	4	2015	2015	NUM
faba-281	498	5	.	.	PUNCT
faba-281	499	1	value	value	NOUN
faba-281	499	2	relevance	relevance	NOUN
faba-281	499	3	of	of	ADP
faba-281	499	4	fair	fair	ADJ
faba-281	499	5	values	value	NOUN
faba-281	499	6	in	in	ADP
faba-281	499	7	different	different	ADJ
faba-281	499	8	investor	investor	NOUN
faba-281	499	9	protection	protection	NOUN
faba-281	499	10	environments	environment	NOUN
faba-281	499	11	.	.	PUNCT
faba-281	500	1	accounting	accounting	NOUN
faba-281	500	2	forum	forum	PROPN
faba-281	500	3	.	.	PUNCT
faba-281	501	1	https://doi.org/10.1016/j.accfor.2015.11.001	https://doi.org/10.1016/j.accfor.2015.11.001	PROPN
faba-281	501	2	siekkinen	siekkinen	NOUN
faba-281	501	3	,	,	PUNCT
faba-281	501	4	j.	j.	PROPN
faba-281	501	5	2016	2016	NUM
faba-281	501	6	.	.	PUNCT
faba-281	502	1	board	board	NOUN
faba-281	502	2	characteristics	characteristic	NOUN
faba-281	502	3	and	and	CCONJ
faba-281	502	4	the	the	DET
faba-281	502	5	value	value	NOUN
faba-281	502	6	relevance	relevance	NOUN
faba-281	502	7	of	of	ADP
faba-281	502	8	fair	fair	ADJ
faba-281	502	9	values	value	NOUN
faba-281	502	10	.	.	PUNCT
faba-281	503	1	journal	journal	NOUN
faba-281	503	2	of	of	ADP
faba-281	503	3	management	management	NOUN
faba-281	503	4	&	&	CCONJ
faba-281	503	5	governance	governance	NOUN
faba-281	503	6	,	,	PUNCT
faba-281	503	7	20	20	NUM
faba-281	503	8	(	(	PUNCT
faba-281	503	9	4	4	NUM
faba-281	503	10	):	):	PUNCT
faba-281	503	11	567–590	567–590	NUM
faba-281	503	12	.	.	PUNCT
faba-281	504	1	https://doi.org/10.1007/s10997-016-9350-8	https://doi.org/10.1007/s10997-016-9350-8	NUM
faba-281	504	2	song	song	NOUN
faba-281	504	3	,	,	PUNCT
faba-281	504	4	c.	c.	PROPN
faba-281	504	5	j.	j.	PROPN
faba-281	504	6	,	,	PUNCT
faba-281	504	7	w.	w.	PROPN
faba-281	504	8	b.	b.	PROPN
faba-281	504	9	thomas	thomas	PROPN
faba-281	504	10	,	,	PUNCT
faba-281	504	11	and	and	CCONJ
faba-281	504	12	h.	h.	PROPN
faba-281	504	13	yi	yi	PROPN
faba-281	504	14	.	.	PUNCT
faba-281	504	15	2010	2010	NUM
faba-281	504	16	.	.	PUNCT
faba-281	505	1	value	value	NOUN
faba-281	505	2	relevance	relevance	NOUN
faba-281	505	3	of	of	ADP
faba-281	505	4	fas	fas	PROPN
faba-281	505	5	no	no	NOUN
faba-281	505	6	.	.	PROPN
faba-281	506	1	157	157	NUM
faba-281	506	2	fair	fair	ADJ
faba-281	506	3	value	value	NOUN
faba-281	506	4	hierarchy	hierarchy	NOUN
faba-281	506	5	information	information	NOUN
faba-281	506	6	and	and	CCONJ
faba-281	506	7	the	the	DET
faba-281	506	8	impact	impact	NOUN
faba-281	506	9	of	of	ADP
faba-281	506	10	corporate	corporate	ADJ
faba-281	506	11	governance	governance	NOUN
faba-281	506	12	mechanisms	mechanism	NOUN
faba-281	506	13	.	.	PUNCT
faba-281	507	1	the	the	DET
faba-281	507	2	accounting	accounting	NOUN
faba-281	507	3	review	review	NOUN
faba-281	507	4	,	,	PUNCT
faba-281	507	5	85	85	NUM
faba-281	507	6	(	(	PUNCT
faba-281	507	7	4	4	NUM
faba-281	507	8	):	):	PUNCT
faba-281	507	9	1375–1410	1375–1410	NUM
faba-281	507	10	.	.	PUNCT
faba-281	508	1	https://doi.org/10.2308/accr.2010.85.4.1375	https://doi.org/10.2308/accr.2010.85.4.1375	PROPN
faba-281	508	2	.	.	PUNCT
faba-281	508	3	song	song	PROPN
faba-281	508	4	,	,	PUNCT
faba-281	508	5	x.	x.	NOUN
faba-281	508	6	2015	2015	NUM
faba-281	508	7	.	.	PUNCT
faba-281	509	1	value	value	NOUN
faba-281	509	2	relevance	relevance	NOUN
faba-281	509	3	of	of	ADP
faba-281	509	4	fair	fair	ADJ
faba-281	509	5	values	value	NOUN
faba-281	509	6	—	—	PUNCT
faba-281	509	7	empirical	empirical	ADJ
faba-281	509	8	evidence	evidence	NOUN
faba-281	509	9	of	of	ADP
faba-281	509	10	the	the	DET
faba-281	509	11	impact	impact	NOUN
faba-281	509	12	of	of	ADP
faba-281	509	13	market	market	NOUN
faba-281	509	14	volatility	volatility	NOUN
faba-281	509	15	.	.	PUNCT
faba-281	510	1	accounting	account	VERB
faba-281	510	2	perspectives	perspective	NOUN
faba-281	510	3	,	,	PUNCT
faba-281	510	4	14	14	NUM
faba-281	510	5	(	(	PUNCT
faba-281	510	6	2	2	NUM
faba-281	510	7	):	):	PUNCT
faba-281	510	8	91–116	91–116	PROPN
faba-281	510	9	.	.	PUNCT
faba-281	510	10	https://doi.org/10.1111/1911-3838.12045	https://doi.org/10.1111/1911-3838.12045	PROPN
faba-281	510	11	.	.	PUNCT
faba-281	511	1	tan	tan	PROPN
faba-281	511	2	,	,	PUNCT
faba-281	511	3	w.	w.	PROPN
faba-281	511	4	2015	2015	NUM
faba-281	511	5	.	.	PUNCT
faba-281	512	1	the	the	DET
faba-281	512	2	value	value	NOUN
faba-281	512	3	relevance	relevance	NOUN
faba-281	512	4	of	of	ADP
faba-281	512	5	fair	fair	ADJ
faba-281	512	6	value	value	NOUN
faba-281	512	7	accounting	accounting	NOUN
faba-281	512	8	:	:	PUNCT
faba-281	512	9	evidence	evidence	NOUN
faba-281	512	10	from	from	ADP
faba-281	512	11	singaporean	singaporean	ADJ
faba-281	512	12	firms	firm	NOUN
faba-281	512	13	.	.	PUNCT
faba-281	513	1	accounting	accounting	NOUN
faba-281	513	2	and	and	CCONJ
faba-281	513	3	finance	finance	NOUN
faba-281	513	4	,	,	PUNCT
faba-281	513	5	55	55	NUM
faba-281	513	6	(	(	PUNCT
faba-281	513	7	1	1	NUM
faba-281	513	8	):	):	PUNCT
faba-281	513	9	1–29	1–29	PROPN
faba-281	513	10	.	.	PUNCT
faba-281	514	1	https://doi.org/10.47509/iajfa.2023.v04i02.02	https://doi.org/10.47509/iajfa.2023.v04i02.02	PROPN
faba-281	514	2	https://doi.org/10.1111/acfi.12165	https://doi.org/10.1111/acfi.12165	PROPN
faba-281	514	3	https://doi.org/10.1111/abac.12186	https://doi.org/10.1111/abac.12186	NOUN
faba-281	514	4	https://doi.org/10.1111/abac.12108	https://doi.org/10.1111/abac.12108	VERB
faba-281	514	5	https://doi.org/10.1016/j.jaccpubpol.2014.12.002	https://doi.org/10.1016/j.jaccpubpol.2014.12.002	ADJ
faba-281	514	6	https://doi.org/10.2308/accr-10135	https://doi.org/10.2308/accr-10135	PROPN
faba-281	514	7	https://doi.org/10.2308/accr-10135	https://doi.org/10.2308/accr-10135	NOUN
faba-281	514	8	https://doi.org/10.1016/j.aos.2009.04.003	https://doi.org/10.1016/j.aos.2009.04.003	ADJ
faba-281	514	9	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2330490	https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2330490	PROPN
faba-281	514	10	https://doi.org/10.1111/j.1911-%203846.1995.tb00461.x	https://doi.org/10.1111/j.1911-%203846.1995.tb00461.x	NOUN
faba-281	514	11	https://doi.org/10.2139/ssrn.2365712	https://doi.org/10.2139/ssrn.2365712	ADJ
faba-281	514	12	https://doi.org/10.1080/00014788.2007.9730083	https://doi.org/10.1080/00014788.2007.9730083	PROPN
faba-281	515	1	https://doi.org/10.1016/j.accfor.2015.11.001	https://doi.org/10.1016/j.accfor.2015.11.001	NUM
faba-281	515	2	https://doi.org/10.1007/s10997-016-9350-8	https://doi.org/10.1007/s10997-016-9350-8	NOUN
faba-281	515	3	https://doi.org/10.2308/accr.2010.85.4.1375	https://doi.org/10.2308/accr.2010.85.4.1375	PRON
faba-281	515	4	https://doi.org/10.1111/1911-3838.12045	https://doi.org/10.1111/1911-3838.12045	PROPN
faba-281	515	5	kabiru	kabiru	NOUN
faba-281	515	6	isa	isa	NOUN
faba-281	515	7	dandago	dandago	NOUN
faba-281	515	8	,	,	PUNCT
faba-281	515	9	modibbo	modibbo	PROPN
faba-281	515	10	abubakar	abubakar	PROPN
faba-281	515	11	/	/	SYM
faba-281	515	12	finance	finance	NOUN
faba-281	515	13	,	,	PUNCT
faba-281	515	14	accounting	accounting	NOUN
faba-281	515	15	and	and	CCONJ
faba-281	515	16	business	business	NOUN
faba-281	515	17	analysis	analysis	NOUN
faba-281	515	18	,	,	PUNCT
faba-281	515	19	volume	volume	NOUN
faba-281	515	20	7	7	NUM
faba-281	515	21	,	,	PUNCT
faba-281	515	22	issue	issue	NOUN
faba-281	515	23	2	2	NUM
faba-281	515	24	,	,	PUNCT
faba-281	515	25	2025	2025	NUM
faba-281	515	26	249	249	NUM
faba-281	515	27	tetteroo	tetteroo	PROPN
faba-281	515	28	,	,	PUNCT
faba-281	515	29	r.	r.	PROPN
faba-281	515	30	p.	p.	PROPN
faba-281	515	31	2016	2016	NUM
faba-281	515	32	.	.	PUNCT
faba-281	516	1	value	value	NOUN
faba-281	516	2	relevance	relevance	NOUN
faba-281	516	3	of	of	ADP
faba-281	516	4	fair	fair	ADJ
faba-281	516	5	value	value	NOUN
faba-281	516	6	accounting	account	VERB
faba-281	516	7	under	under	ADP
faba-281	516	8	sfas	sfas	NOUN
faba-281	517	1	no	no	INTJ
faba-281	517	2	.	.	PROPN
faba-281	518	1	157	157	NUM
faba-281	518	2	,	,	PUNCT
faba-281	519	1	an	an	DET
faba-281	519	2	increase	increase	NOUN
faba-281	519	3	of	of	ADP
faba-281	519	4	the	the	DET
faba-281	519	5	scope	scope	NOUN
faba-281	519	6	to	to	ADP
faba-281	519	7	nonfinancial	nonfinancial	ADJ
faba-281	519	8	industries	industry	NOUN
faba-281	519	9	.	.	PUNCT
faba-281	520	1	phd	phd	PROPN
faba-281	520	2	diss	diss	PROPN
faba-281	520	3	.	.	PROPN
faba-281	520	4	,	,	PUNCT
faba-281	520	5	erasmus	erasmus	PROPN
faba-281	520	6	school	school	PROPN
faba-281	520	7	of	of	ADP
faba-281	520	8	economics	economics	PROPN
faba-281	520	9	.	.	PUNCT
faba-281	521	1	tsadira	tsadira	PROPN
faba-281	521	2	,	,	PUNCT
faba-281	521	3	z.	z.	PROPN
faba-281	521	4	p.	p.	NOUN
faba-281	521	5	2020	2020	NUM
faba-281	521	6	.	.	PUNCT
faba-281	522	1	fair	fair	ADJ
faba-281	522	2	value	value	NOUN
faba-281	522	3	accounting	accounting	NOUN
faba-281	522	4	hierarchy	hierarchy	NOUN
faba-281	522	5	,	,	PUNCT
faba-281	522	6	value	value	NOUN
faba-281	522	7	relevance	relevance	NOUN
faba-281	522	8	,	,	PUNCT
faba-281	522	9	quality	quality	NOUN
faba-281	522	10	of	of	ADP
faba-281	522	11	financial	financial	ADJ
faba-281	522	12	statements	statement	NOUN
faba-281	522	13	and	and	CCONJ
faba-281	522	14	procyclical	procyclical	ADJ
faba-281	522	15	leverage	leverage	NOUN
faba-281	522	16	:	:	PUNCT
faba-281	522	17	an	an	DET
faba-281	522	18	empirical	empirical	ADJ
faba-281	522	19	analysis	analysis	NOUN
faba-281	522	20	in	in	ADP
faba-281	522	21	context	context	NOUN
faba-281	522	22	.	.	PUNCT
faba-281	523	1	phd	phd	PROPN
faba-281	523	2	diss	diss	PROPN
faba-281	523	3	.	.	PROPN
faba-281	523	4	,	,	PUNCT
faba-281	523	5	european	european	PROPN
faba-281	523	6	university	university	PROPN
faba-281	523	7	cyprus	cyprus	PROPN
faba-281	523	8	.	.	PUNCT
faba-281	524	1	velte	velte	PROPN
faba-281	524	2	,	,	PUNCT
faba-281	524	3	d.	d.	PROPN
faba-281	524	4	2017	2017	NUM
faba-281	524	5	.	.	PUNCT
faba-281	525	1	do	do	AUX
faba-281	525	2	women	woman	NOUN
faba-281	525	3	on	on	ADP
faba-281	525	4	management	management	NOUN
faba-281	525	5	boards	board	NOUN
faba-281	525	6	increase	increase	VERB
faba-281	525	7	fair	fair	ADJ
faba-281	525	8	value	value	NOUN
faba-281	525	9	relevance	relevance	NOUN
faba-281	525	10	?	?	PUNCT
faba-281	526	1	corporate	corporate	ADJ
faba-281	526	2	governance	governance	NOUN
faba-281	526	3	and	and	CCONJ
faba-281	526	4	sustainability	sustainability	NOUN
faba-281	526	5	review	review	NOUN
faba-281	526	6	,	,	PUNCT
faba-281	526	7	1	1	NUM
faba-281	526	8	(	(	PUNCT
faba-281	526	9	1	1	NUM
faba-281	526	10	):	):	PUNCT
faba-281	526	11	6–16	6–16	PROPN
faba-281	526	12	.	.	PUNCT
faba-281	527	1	https://doi.org/10.22495/cgsrv1i1p1	https://doi.org/10.22495/cgsrv1i1p1	ADJ
faba-281	527	2	wilbanks	wilbanks	PROPN
faba-281	527	3	,	,	PUNCT
faba-281	527	4	r.	r.	PROPN
faba-281	527	5	m.	m.	PROPN
faba-281	527	6	,	,	PUNCT
faba-281	527	7	d.	d.	PROPN
faba-281	527	8	r.	r.	PROPN
faba-281	527	9	hermanson	hermanson	PROPN
faba-281	527	10	,	,	PUNCT
faba-281	527	11	and	and	CCONJ
faba-281	527	12	v.	v.	PROPN
faba-281	527	13	d.	d.	PROPN
faba-281	527	14	sharma	sharma	PROPN
faba-281	527	15	.	.	PROPN
faba-281	528	1	2017	2017	NUM
faba-281	528	2	.	.	PUNCT
faba-281	529	1	audit	audit	NOUN
faba-281	529	2	committee	committee	NOUN
faba-281	529	3	oversight	oversight	NOUN
faba-281	529	4	of	of	ADP
faba-281	529	5	fraud	fraud	NOUN
faba-281	529	6	risk	risk	NOUN
faba-281	529	7	:	:	PUNCT
faba-281	529	8	the	the	DET
faba-281	529	9	role	role	NOUN
faba-281	529	10	of	of	ADP
faba-281	529	11	social	social	ADJ
faba-281	529	12	ties	tie	NOUN
faba-281	529	13	,	,	PUNCT
faba-281	529	14	professional	professional	ADJ
faba-281	529	15	ties	tie	NOUN
faba-281	529	16	,	,	PUNCT
faba-281	529	17	and	and	CCONJ
faba-281	529	18	governance	governance	NOUN
faba-281	529	19	characteristics	characteristic	NOUN
faba-281	529	20	.	.	PUNCT
faba-281	530	1	accounting	accounting	NOUN
faba-281	530	2	horizons	horizon	NOUN
faba-281	530	3	31	31	NUM
faba-281	530	4	(	(	PUNCT
faba-281	530	5	3	3	NUM
faba-281	530	6	):	):	PUNCT
faba-281	530	7	21–38	21–38	NUM
faba-281	530	8	.	.	PUNCT
faba-281	531	1	https://doi.org/10.2308/acch-51695	https://doi.org/10.2308/acch-51695	PROPN
faba-281	531	2	zamora	zamora	PROPN
faba-281	531	3	-	-	PUNCT
faba-281	531	4	ramírez	ramírez	NOUN
faba-281	531	5	,	,	PUNCT
faba-281	531	6	m.	m.	NOUN
faba-281	531	7	,	,	PUNCT
faba-281	531	8	and	and	CCONJ
faba-281	531	9	j.	j.	PROPN
faba-281	531	10	morales	morales	PROPN
faba-281	531	11	-	-	PUNCT
faba-281	531	12	díaz	díaz	NOUN
faba-281	531	13	.	.	PUNCT
faba-281	532	1	2018	2018	NUM
faba-281	532	2	.	.	PUNCT
faba-281	533	1	the	the	DET
faba-281	533	2	value	value	NOUN
faba-281	533	3	relevance	relevance	NOUN
faba-281	533	4	of	of	ADP
faba-281	533	5	fair	fair	ADJ
faba-281	533	6	value	value	NOUN
faba-281	533	7	accounting	accounting	NOUN
faba-281	533	8	:	:	PUNCT
faba-281	533	9	a	a	DET
faba-281	533	10	review	review	NOUN
faba-281	533	11	of	of	ADP
faba-281	533	12	the	the	DET
faba-281	533	13	literature	literature	NOUN
faba-281	533	14	.	.	PUNCT
faba-281	534	1	accounting	accounting	NOUN
faba-281	534	2	and	and	CCONJ
faba-281	534	3	finance	finance	NOUN
faba-281	534	4	,	,	PUNCT
faba-281	534	5	58	58	NUM
faba-281	534	6	(	(	PUNCT
faba-281	534	7	2	2	NUM
faba-281	534	8	):	):	PUNCT
faba-281	534	9	217–244	217–244	NUM
faba-281	534	10	.	.	PUNCT
faba-281	534	11	https://doi.org/10.1111/acfi.12235	https://doi.org/10.1111/acfi.12235	PROPN
faba-281	534	12	zhang	zhang	PROPN
faba-281	534	13	,	,	PUNCT
faba-281	534	14	l.	l.	PROPN
faba-281	534	15	,	,	PUNCT
faba-281	534	16	and	and	CCONJ
faba-281	534	17	i.	i.	PROPN
faba-281	534	18	tama	tama	NOUN
faba-281	534	19	-	-	PUNCT
faba-281	534	20	sweet	sweet	ADJ
faba-281	534	21	.	.	PUNCT
faba-281	535	1	2015	2015	NUM
faba-281	535	2	.	.	PUNCT
faba-281	536	1	the	the	DET
faba-281	536	2	value	value	NOUN
faba-281	536	3	relevance	relevance	NOUN
faba-281	536	4	of	of	ADP
faba-281	536	5	fair	fair	ADJ
faba-281	536	6	value	value	NOUN
faba-281	536	7	financial	financial	ADJ
faba-281	536	8	assets	asset	NOUN
faba-281	536	9	during	during	ADP
faba-281	536	10	and	and	CCONJ
faba-281	536	11	after	after	ADP
faba-281	536	12	the	the	DET
faba-281	536	13	2008	2008	NUM
faba-281	536	14	financial	financial	ADJ
faba-281	536	15	crisis	crisis	NOUN
faba-281	536	16	:	:	PUNCT
faba-281	536	17	evidence	evidence	NOUN
faba-281	536	18	from	from	ADP
faba-281	536	19	the	the	DET
faba-281	536	20	banking	banking	NOUN
faba-281	536	21	industry	industry	NOUN
faba-281	536	22	.	.	PUNCT
faba-281	537	1	journal	journal	PROPN
faba-281	537	2	of	of	ADP
faba-281	537	3	finance	finance	NOUN
faba-281	537	4	and	and	CCONJ
faba-281	537	5	bank	bank	NOUN
faba-281	537	6	management	management	NOUN
faba-281	537	7	,	,	PUNCT
faba-281	537	8	3	3	NUM
faba-281	537	9	(	(	PUNCT
faba-281	537	10	1	1	NUM
faba-281	537	11	):	):	PUNCT
faba-281	537	12	11–24	11–24	NUM
faba-281	537	13	.	.	PUNCT
faba-281	538	1	https://doi.org/10.15640/jfbm.v3n1a2	https://doi.org/10.15640/jfbm.v3n1a2	PROPN
faba-281	538	2	zhang	zhang	PROPN
faba-281	538	3	,	,	PUNCT
faba-281	538	4	j.	j.	PROPN
faba-281	538	5	,	,	PUNCT
faba-281	538	6	and	and	CCONJ
faba-281	538	7	l.	l.	PROPN
faba-281	538	8	qu	qu	PROPN
faba-281	538	9	.	.	PROPN
faba-281	538	10	2022	2022	NUM
faba-281	538	11	.	.	PUNCT
faba-281	539	1	fair	fair	ADJ
faba-281	539	2	value	value	NOUN
faba-281	539	3	measurement	measurement	NOUN
faba-281	539	4	,	,	PUNCT
faba-281	539	5	value	value	NOUN
faba-281	539	6	relevance	relevance	NOUN
faba-281	539	7	and	and	CCONJ
faba-281	539	8	economic	economic	ADJ
faba-281	539	9	development	development	NOUN
faba-281	539	10	:	:	PUNCT
faba-281	539	11	adoption	adoption	NOUN
faba-281	539	12	evidence	evidence	NOUN
faba-281	539	13	of	of	ADP
faba-281	539	14	china	china	PROPN
faba-281	539	15	’s	’s	PART
faba-281	539	16	listed	list	VERB
faba-281	539	17	firms	firm	NOUN
faba-281	539	18	.	.	PUNCT
faba-281	540	1	asia	asia	PROPN
faba-281	540	2	-	-	PUNCT
faba-281	540	3	pacific	pacific	PROPN
faba-281	540	4	journal	journal	PROPN
faba-281	540	5	of	of	ADP
faba-281	540	6	accounting	accounting	PROPN
faba-281	540	7	&	&	CCONJ
faba-281	540	8	economics	economic	NOUN
faba-281	540	9	,	,	PUNCT
faba-281	540	10	29(4	29(4	NOUN
faba-281	540	11	):	):	PUNCT
faba-281	540	12	849–865	849–865	NUM
faba-281	540	13	.	.	PUNCT
faba-281	541	1	https://doi.org/10.1080/16081625.2020.1754252	https://doi.org/10.1080/16081625.2020.1754252	ADJ
faba-281	541	2	https://doi.org/10.22495/cgsrv1i1p1	https://doi.org/10.22495/cgsrv1i1p1	ADJ
faba-281	541	3	https://doi.org/10.2308/acch-51695	https://doi.org/10.2308/acch-51695	NOUN
faba-281	541	4	https://doi.org/10.1111/acfi.12235	https://doi.org/10.1111/acfi.12235	VERB
faba-281	541	5	https://doi.org/10.15640/jfbm.v3n1a2	https://doi.org/10.15640/jfbm.v3n1a2	PROPN
faba-281	541	6	https://doi.org/10.1080/16081625.2020.1754252	https://doi.org/10.1080/16081625.2020.1754252	PROPN