id	sid	tid	token	lemma	pos
framr-1738	1	1	52	52	NUM
framr-1738	1	2	©	©	PROPN
framr-1738	1	3	2020	2020	NUM
framr-1738	1	4	conscientia	conscientia	PROPN
framr-1738	1	5	beam	beam	PROPN
framr-1738	1	6	.	.	PUNCT
framr-1738	2	1	all	all	DET
framr-1738	2	2	rights	right	NOUN
framr-1738	2	3	reserved	reserve	VERB
framr-1738	2	4	.	.	PUNCT
framr-1738	3	1	international	international	ADJ
framr-1738	3	2	financial	financial	ADJ
framr-1738	3	3	reporting	reporting	NOUN
framr-1738	3	4	standards	standard	NOUN
framr-1738	3	5	adoption	adoption	NOUN
framr-1738	3	6	and	and	CCONJ
framr-1738	3	7	earnings	earning	NOUN
framr-1738	3	8	management	management	NOUN
framr-1738	3	9	:	:	PUNCT
framr-1738	3	10	the	the	DET
framr-1738	3	11	fundamental	fundamental	ADJ
framr-1738	3	12	effect	effect	NOUN
framr-1738	3	13	framework	framework	NOUN
framr-1738	3	14	nwaubani	nwaubani	NOUN
framr-1738	3	15	,	,	PUNCT
framr-1738	3	16	anthony	anthony	PROPN
framr-1738	3	17	nzeribe	nzeribe	PROPN
framr-1738	3	18	chizue	chizue	PROPN
framr-1738	3	19	ceo	ceo	PROPN
framr-1738	3	20	runt	runt	PROPN
framr-1738	3	21	consultants	consultants	PROPN
framr-1738	3	22	ltd	ltd	PROPN
framr-1738	3	23	.	.	PROPN
framr-1738	3	24	(	(	PUNCT
framr-1738	3	25	nigeria	nigeria	PROPN
framr-1738	3	26	)	)	PUNCT
framr-1738	3	27	and	and	CCONJ
framr-1738	3	28	formerly	formerly	ADV
framr-1738	3	29	of	of	ADP
framr-1738	3	30	department	department	NOUN
framr-1738	3	31	of	of	ADP
framr-1738	3	32	banking	banking	PROPN
framr-1738	3	33	&	&	CCONJ
framr-1738	3	34	finance	finance	PROPN
framr-1738	3	35	nnamdi	nnamdi	PROPN
framr-1738	3	36	azikiwe	azikiwe	PROPN
framr-1738	3	37	university	university	NOUN
framr-1738	3	38	awka	awka	NOUN
framr-1738	3	39	,	,	PUNCT
framr-1738	3	40	nigeria	nigeria	PROPN
framr-1738	3	41	.	.	PUNCT
framr-1738	4	1	abstract	abstract	ADJ
framr-1738	4	2	article	article	PROPN
framr-1738	4	3	history	history	NOUN
framr-1738	4	4	received	receive	VERB
framr-1738	4	5	:	:	PUNCT
framr-1738	4	6	9	9	NUM
framr-1738	4	7	july	july	PROPN
framr-1738	4	8	2020	2020	NUM
framr-1738	4	9	revised	revise	VERB
framr-1738	4	10	:	:	PUNCT
framr-1738	4	11	13	13	NUM
framr-1738	4	12	august	august	PROPN
framr-1738	4	13	2020	2020	NUM
framr-1738	4	14	accepted	accept	VERB
framr-1738	4	15	:	:	PUNCT
framr-1738	4	16	2	2	NUM
framr-1738	4	17	september	september	PROPN
framr-1738	4	18	2020	2020	NUM
framr-1738	4	19	published	publish	VERB
framr-1738	4	20	:	:	PUNCT
framr-1738	4	21	21	21	NUM
framr-1738	4	22	september	september	PROPN
framr-1738	4	23	2020	2020	NUM
framr-1738	4	24	keywords	keyword	NOUN
framr-1738	4	25	accounting	account	VERB
framr-1738	4	26	and	and	CCONJ
framr-1738	4	27	financial	financial	ADJ
framr-1738	4	28	scandals	scandal	NOUN
framr-1738	4	29	modern	modern	ADJ
framr-1738	4	30	firm	firm	ADJ
framr-1738	4	31	conflict	conflict	NOUN
framr-1738	4	32	of	of	ADP
framr-1738	4	33	interest	interest	NOUN
framr-1738	4	34	accounting	accounting	NOUN
framr-1738	4	35	principles	principle	NOUN
framr-1738	4	36	incurred	incur	VERB
framr-1738	4	37	loss	loss	NOUN
framr-1738	4	38	model	model	NOUN
framr-1738	4	39	accrual	accrual	ADJ
framr-1738	4	40	concept	concept	NOUN
framr-1738	4	41	expected	expect	VERB
framr-1738	4	42	credit	credit	NOUN
framr-1738	4	43	loss	loss	NOUN
framr-1738	4	44	model	model	NOUN
framr-1738	4	45	flexibility	flexibility	NOUN
framr-1738	4	46	financial	financial	ADJ
framr-1738	4	47	statement	statement	NOUN
framr-1738	4	48	manager‟s	manager‟s	NOUN
framr-1738	4	49	discretion	discretion	NOUN
framr-1738	4	50	.	.	PUNCT
framr-1738	5	1	jel	jel	PROPN
framr-1738	5	2	classification	classification	NOUN
framr-1738	5	3	:	:	PUNCT
framr-1738	5	4	g21	g21	PROPN
framr-1738	5	5	,	,	PUNCT
framr-1738	5	6	g28	g28	NOUN
framr-1738	5	7	,	,	PUNCT
framr-1738	5	8	m41	m41	NOUN
framr-1738	5	9	&	&	CCONJ
framr-1738	5	10	m48	m48	PROPN
framr-1738	5	11	.	.	PUNCT
framr-1738	6	1	the	the	DET
framr-1738	6	2	study	study	NOUN
framr-1738	6	3	mainly	mainly	ADV
framr-1738	6	4	examined	examine	VERB
framr-1738	6	5	effect	effect	NOUN
framr-1738	6	6	of	of	ADP
framr-1738	6	7	adoption	adoption	NOUN
framr-1738	6	8	of	of	ADP
framr-1738	6	9	international	international	ADJ
framr-1738	6	10	financial	financial	ADJ
framr-1738	6	11	reporting	reporting	NOUN
framr-1738	6	12	standards	standard	NOUN
framr-1738	6	13	on	on	ADP
framr-1738	6	14	earnings	earning	NOUN
framr-1738	6	15	management	management	NOUN
framr-1738	6	16	and	and	CCONJ
framr-1738	6	17	earnings	earning	NOUN
framr-1738	6	18	quality	quality	NOUN
framr-1738	6	19	in	in	ADP
framr-1738	6	20	banks	bank	NOUN
framr-1738	6	21	using	use	VERB
framr-1738	6	22	a	a	DET
framr-1738	6	23	new	new	ADJ
framr-1738	6	24	approach	approach	NOUN
framr-1738	6	25	fundamental	fundamental	ADJ
framr-1738	6	26	effect	effect	NOUN
framr-1738	6	27	framework	framework	NOUN
framr-1738	6	28	.	.	PUNCT
framr-1738	7	1	specifically	specifically	ADV
framr-1738	7	2	,	,	PUNCT
framr-1738	7	3	effect	effect	NOUN
framr-1738	7	4	on	on	ADP
framr-1738	7	5	profit	profit	NOUN
framr-1738	7	6	after	after	ADP
framr-1738	7	7	tax	tax	NOUN
framr-1738	7	8	,	,	PUNCT
framr-1738	7	9	net	net	ADJ
framr-1738	7	10	interest	interest	NOUN
framr-1738	7	11	income	income	NOUN
framr-1738	7	12	and	and	CCONJ
framr-1738	7	13	ratio	ratio	NOUN
framr-1738	7	14	of	of	ADP
framr-1738	7	15	loan	loan	NOUN
framr-1738	7	16	loss	loss	NOUN
framr-1738	7	17	provisioning	provisioning	NOUN
framr-1738	7	18	of	of	ADP
framr-1738	7	19	the	the	DET
framr-1738	7	20	nigerian	nigerian	ADJ
framr-1738	7	21	banks	bank	NOUN
framr-1738	7	22	were	be	AUX
framr-1738	7	23	examined	examine	VERB
framr-1738	7	24	.	.	PUNCT
framr-1738	8	1	ex	ex	ADJ
framr-1738	8	2	-	-	ADJ
framr-1738	8	3	post	post	ADJ
framr-1738	8	4	facto	facto	X
framr-1738	8	5	research	research	NOUN
framr-1738	8	6	design	design	NOUN
framr-1738	8	7	was	be	AUX
framr-1738	8	8	adopted	adopt	VERB
framr-1738	8	9	.	.	PUNCT
framr-1738	9	1	secondary	secondary	ADJ
framr-1738	9	2	data	datum	NOUN
framr-1738	9	3	on	on	ADP
framr-1738	9	4	nine	nine	NUM
framr-1738	9	5	listed	list	VERB
framr-1738	9	6	deposit	deposit	NOUN
framr-1738	9	7	money	money	NOUN
framr-1738	9	8	banks	bank	NOUN
framr-1738	9	9	were	be	AUX
framr-1738	9	10	analyzed	analyze	VERB
framr-1738	9	11	using	use	VERB
framr-1738	9	12	paired	pair	VERB
framr-1738	9	13	student	student	NOUN
framr-1738	9	14	t	t	PROPN
framr-1738	9	15	-	-	PUNCT
framr-1738	9	16	test	test	NOUN
framr-1738	9	17	.	.	PUNCT
framr-1738	10	1	the	the	DET
framr-1738	10	2	banks	bank	NOUN
framr-1738	10	3	were	be	AUX
framr-1738	10	4	those	those	PRON
framr-1738	10	5	whose	whose	DET
framr-1738	10	6	annual	annual	ADJ
framr-1738	10	7	financial	financial	ADJ
framr-1738	10	8	reports	report	NOUN
framr-1738	10	9	for	for	ADP
framr-1738	10	10	2011	2011	NUM
framr-1738	10	11	and	and	CCONJ
framr-1738	10	12	2012	2012	NUM
framr-1738	10	13	were	be	AUX
framr-1738	10	14	available	available	ADJ
framr-1738	10	15	and	and	CCONJ
framr-1738	10	16	contained	contain	VERB
framr-1738	10	17	figures	figure	NOUN
framr-1738	10	18	under	under	ADP
framr-1738	10	19	nigerian	nigerian	ADJ
framr-1738	10	20	gaap	gaap	PROPN
framr-1738	10	21	and	and	CCONJ
framr-1738	10	22	ifrs	ifrs	NOUN
framr-1738	10	23	-	-	PUNCT
framr-1738	10	24	equivalent	equivalent	NOUN
framr-1738	10	25	of	of	ADP
framr-1738	10	26	the	the	DET
framr-1738	10	27	2011	2011	NUM
framr-1738	10	28	figures	figure	NOUN
framr-1738	10	29	.	.	PUNCT
framr-1738	11	1	findings	finding	NOUN
framr-1738	11	2	revealed	reveal	VERB
framr-1738	11	3	that	that	SCONJ
framr-1738	11	4	ifrs	ifrs	NOUN
framr-1738	11	5	adoption	adoption	NOUN
framr-1738	11	6	in	in	ADP
framr-1738	11	7	nigeria	nigeria	PROPN
framr-1738	11	8	results	result	NOUN
framr-1738	11	9	in	in	ADP
framr-1738	11	10	insignificant	insignificant	ADJ
framr-1738	11	11	rise	rise	NOUN
framr-1738	11	12	in	in	ADP
framr-1738	11	13	earnings	earning	NOUN
framr-1738	11	14	management	management	NOUN
framr-1738	11	15	and	and	CCONJ
framr-1738	11	16	low	low	ADJ
framr-1738	11	17	earnings	earning	NOUN
framr-1738	11	18	quality	quality	NOUN
framr-1738	11	19	as	as	SCONJ
framr-1738	11	20	measured	measure	VERB
framr-1738	11	21	by	by	ADP
framr-1738	11	22	profit	profit	NOUN
framr-1738	11	23	after	after	ADP
framr-1738	11	24	tax	tax	NOUN
framr-1738	11	25	and	and	CCONJ
framr-1738	11	26	ratio	ratio	NOUN
framr-1738	11	27	of	of	ADP
framr-1738	11	28	loan	loan	NOUN
framr-1738	11	29	loss	loss	NOUN
framr-1738	11	30	provision	provision	NOUN
framr-1738	11	31	but	but	CCONJ
framr-1738	11	32	leads	lead	VERB
framr-1738	11	33	to	to	ADP
framr-1738	11	34	insignificant	insignificant	ADJ
framr-1738	11	35	reduced	reduce	VERB
framr-1738	11	36	earnings	earning	NOUN
framr-1738	11	37	management	management	NOUN
framr-1738	11	38	and	and	CCONJ
framr-1738	11	39	improved	improve	VERB
framr-1738	11	40	earnings	earning	NOUN
framr-1738	11	41	quality	quality	NOUN
framr-1738	11	42	in	in	ADP
framr-1738	11	43	terms	term	NOUN
framr-1738	11	44	of	of	ADP
framr-1738	11	45	net	net	ADJ
framr-1738	11	46	interest	interest	NOUN
framr-1738	11	47	income	income	NOUN
framr-1738	11	48	.	.	PUNCT
framr-1738	12	1	it	it	PRON
framr-1738	12	2	is	be	AUX
framr-1738	12	3	concluded	conclude	VERB
framr-1738	12	4	that	that	SCONJ
framr-1738	12	5	though	though	SCONJ
framr-1738	12	6	some	some	DET
framr-1738	12	7	individual	individual	ADJ
framr-1738	12	8	banks	bank	NOUN
framr-1738	12	9	recorded	record	VERB
framr-1738	12	10	significant	significant	ADJ
framr-1738	12	11	reduction	reduction	NOUN
framr-1738	12	12	in	in	ADP
framr-1738	12	13	earnings	earning	NOUN
framr-1738	12	14	management	management	NOUN
framr-1738	12	15	under	under	ADP
framr-1738	12	16	ifrs	ifrs	PROPN
framr-1738	12	17	,	,	PUNCT
framr-1738	12	18	fundamentally	fundamentally	ADV
framr-1738	12	19	,	,	PUNCT
framr-1738	12	20	the	the	DET
framr-1738	12	21	adoption	adoption	NOUN
framr-1738	12	22	in	in	ADP
framr-1738	12	23	has	have	VERB
framr-1738	12	24	no	no	DET
framr-1738	12	25	significant	significant	ADJ
framr-1738	12	26	effect	effect	NOUN
framr-1738	12	27	on	on	ADP
framr-1738	12	28	earnings	earning	NOUN
framr-1738	12	29	management	management	NOUN
framr-1738	12	30	and	and	CCONJ
framr-1738	12	31	earnings	earning	NOUN
framr-1738	12	32	quality	quality	NOUN
framr-1738	12	33	of	of	ADP
framr-1738	12	34	the	the	DET
framr-1738	12	35	banks	bank	NOUN
framr-1738	12	36	based	base	VERB
framr-1738	12	37	on	on	ADP
framr-1738	12	38	the	the	DET
framr-1738	12	39	reported	report	VERB
framr-1738	12	40	performance	performance	NOUN
framr-1738	12	41	as	as	ADP
framr-1738	12	42	at	at	ADP
framr-1738	12	43	the	the	DET
framr-1738	12	44	date	date	NOUN
framr-1738	12	45	of	of	ADP
framr-1738	12	46	the	the	DET
framr-1738	12	47	mandatory	mandatory	ADJ
framr-1738	12	48	adoption	adoption	NOUN
framr-1738	12	49	in	in	ADP
framr-1738	12	50	nigeria	nigeria	PROPN
framr-1738	12	51	.	.	PUNCT
framr-1738	13	1	the	the	DET
framr-1738	13	2	study	study	NOUN
framr-1738	13	3	recommends	recommend	VERB
framr-1738	13	4	inter	inter	ADJ
framr-1738	13	5	-	-	ADJ
framr-1738	13	6	alia	alia	ADJ
framr-1738	13	7	that	that	SCONJ
framr-1738	13	8	ifrs	ifrs	PROPN
framr-1738	13	9	foundation	foundation	PROPN
framr-1738	13	10	and	and	CCONJ
framr-1738	13	11	the	the	DET
framr-1738	13	12	national	national	ADJ
framr-1738	13	13	reporting	reporting	NOUN
framr-1738	13	14	authorities	authority	NOUN
framr-1738	13	15	in	in	ADP
framr-1738	13	16	all	all	DET
framr-1738	13	17	ifrs	ifrs	NOUN
framr-1738	13	18	jurisdictions	jurisdiction	NOUN
framr-1738	13	19	should	should	AUX
framr-1738	13	20	monitor	monitor	VERB
framr-1738	13	21	implementation	implementation	NOUN
framr-1738	13	22	and	and	CCONJ
framr-1738	13	23	application	application	NOUN
framr-1738	13	24	of	of	ADP
framr-1738	13	25	ifrs9	ifrs9	NOUN
framr-1738	13	26	to	to	PART
framr-1738	13	27	minimize	minimize	VERB
framr-1738	13	28	likely	likely	ADJ
framr-1738	13	29	manger‟s	manger‟s	NOUN
framr-1738	13	30	discretion	discretion	NOUN
framr-1738	13	31	under	under	ADP
framr-1738	13	32	the	the	DET
framr-1738	13	33	“	"	PUNCT
framr-1738	13	34	forward	forward	ADV
framr-1738	13	35	looking	look	VERB
framr-1738	13	36	expectedcredit	expectedcredit	NOUN
framr-1738	13	37	loss	loss	NOUN
framr-1738	13	38	”	"	PUNCT
framr-1738	13	39	model	model	NOUN
framr-1738	13	40	of	of	ADP
framr-1738	13	41	the	the	DET
framr-1738	13	42	ifrs	ifrs	PROPN
framr-1738	13	43	9	9	NUM
framr-1738	13	44	.	.	PUNCT
framr-1738	13	45	contribution	contribution	NOUN
framr-1738	13	46	/	/	SYM
framr-1738	13	47	originality	originality	NOUN
framr-1738	13	48	:	:	PUNCT
framr-1738	13	49	this	this	DET
framr-1738	13	50	study	study	NOUN
framr-1738	13	51	examined	examine	VERB
framr-1738	13	52	the	the	DET
framr-1738	13	53	effect	effect	NOUN
framr-1738	13	54	of	of	ADP
framr-1738	13	55	adoption	adoption	NOUN
framr-1738	13	56	of	of	ADP
framr-1738	13	57	international	international	ADJ
framr-1738	13	58	financial	financial	ADJ
framr-1738	13	59	reporting	reporting	NOUN
framr-1738	13	60	standards	standard	NOUN
framr-1738	13	61	on	on	ADP
framr-1738	13	62	earnings	earning	NOUN
framr-1738	13	63	management	management	NOUN
framr-1738	13	64	and	and	CCONJ
framr-1738	13	65	earnings	earning	NOUN
framr-1738	13	66	quality	quality	NOUN
framr-1738	13	67	in	in	ADP
framr-1738	13	68	banks	bank	NOUN
framr-1738	13	69	using	use	VERB
framr-1738	13	70	a	a	DET
framr-1738	13	71	new	new	ADJ
framr-1738	13	72	approach	approach	NOUN
framr-1738	13	73	fundamental	fundamental	ADJ
framr-1738	13	74	effect	effect	NOUN
framr-1738	13	75	framework	framework	NOUN
framr-1738	13	76	.	.	PUNCT
framr-1738	14	1	1	1	X
framr-1738	14	2	.	.	X
framr-1738	14	3	introduction	introduction	NOUN
framr-1738	14	4	the	the	DET
framr-1738	14	5	evolution	evolution	NOUN
framr-1738	14	6	of	of	ADP
framr-1738	14	7	the	the	DET
framr-1738	14	8	modern	modern	ADJ
framr-1738	14	9	firm	firm	NOUN
framr-1738	14	10	could	could	AUX
framr-1738	14	11	be	be	AUX
framr-1738	14	12	linked	link	VERB
framr-1738	14	13	to	to	ADP
framr-1738	14	14	the	the	DET
framr-1738	14	15	development	development	NOUN
framr-1738	14	16	of	of	ADP
framr-1738	14	17	the	the	DET
framr-1738	14	18	international	international	ADJ
framr-1738	14	19	financial	financial	ADJ
framr-1738	14	20	markets	market	NOUN
framr-1738	14	21	which	which	PRON
framr-1738	14	22	followed	follow	VERB
framr-1738	14	23	industrial	industrial	ADJ
framr-1738	14	24	revolution	revolution	NOUN
framr-1738	14	25	in	in	ADP
framr-1738	14	26	the	the	DET
framr-1738	14	27	20th	20th	ADJ
framr-1738	14	28	century	century	NOUN
framr-1738	14	29	(	(	PUNCT
framr-1738	14	30	chassagnon	chassagnon	NOUN
framr-1738	14	31	,	,	PUNCT
framr-1738	14	32	2011	2011	NUM
framr-1738	14	33	)	)	PUNCT
framr-1738	14	34	.	.	PUNCT
framr-1738	15	1	as	as	SCONJ
framr-1738	15	2	noted	note	VERB
framr-1738	15	3	by	by	ADP
framr-1738	15	4	kapás	kapás	PROPN
framr-1738	15	5	(	(	PUNCT
framr-1738	15	6	2008	2008	NUM
framr-1738	15	7	)	)	PUNCT
framr-1738	15	8	the	the	DET
framr-1738	15	9	industrial	industrial	ADJ
framr-1738	15	10	revolution	revolution	NOUN
framr-1738	15	11	which	which	PRON
framr-1738	15	12	began	begin	VERB
framr-1738	15	13	in	in	ADP
framr-1738	15	14	britain	britain	PROPN
framr-1738	15	15	served	serve	VERB
framr-1738	15	16	as	as	ADP
framr-1738	15	17	a	a	DET
framr-1738	15	18	catalyst	catalyst	NOUN
framr-1738	15	19	for	for	ADP
framr-1738	15	20	the	the	DET
framr-1738	15	21	emergency	emergency	NOUN
framr-1738	15	22	of	of	ADP
framr-1738	15	23	the	the	DET
framr-1738	15	24	modern	modern	ADJ
framr-1738	15	25	firms	firm	NOUN
framr-1738	15	26	in	in	ADP
framr-1738	15	27	the	the	DET
framr-1738	15	28	1920s	1920s	NUM
framr-1738	15	29	.	.	PUNCT
framr-1738	16	1	the	the	DET
framr-1738	16	2	modern	modern	ADJ
framr-1738	16	3	firm	firm	NOUN
framr-1738	16	4	contrasts	contrast	VERB
framr-1738	16	5	with	with	ADP
framr-1738	16	6	the	the	DET
framr-1738	16	7	traditional	traditional	ADJ
framr-1738	16	8	firm	firm	NOUN
framr-1738	16	9	whose	whose	DET
framr-1738	16	10	entire	entire	ADJ
framr-1738	16	11	operations	operation	NOUN
framr-1738	16	12	are	be	AUX
framr-1738	16	13	carried	carry	VERB
framr-1738	16	14	out	out	ADP
framr-1738	16	15	by	by	ADP
framr-1738	16	16	an	an	DET
framr-1738	16	17	entrepreneur	entrepreneur	NOUN
framr-1738	16	18	with	with	ADP
framr-1738	16	19	the	the	DET
framr-1738	16	20	sole	sole	ADJ
framr-1738	16	21	objective	objective	NOUN
framr-1738	16	22	of	of	ADP
framr-1738	16	23	profit	profit	NOUN
framr-1738	16	24	maximization	maximization	NOUN
framr-1738	16	25	(	(	PUNCT
framr-1738	16	26	jhingan	jhingan	PROPN
framr-1738	16	27	&	&	CCONJ
framr-1738	16	28	stephen	stephen	PROPN
framr-1738	16	29	,	,	PUNCT
framr-1738	16	30	2009	2009	NUM
framr-1738	16	31	;	;	PUNCT
framr-1738	16	32	nwaubani	nwaubani	NOUN
framr-1738	16	33	&	&	CCONJ
framr-1738	16	34	orikara	orikara	PROPN
framr-1738	16	35	,	,	PUNCT
framr-1738	16	36	2019	2019	NUM
framr-1738	16	37	)	)	PUNCT
framr-1738	16	38	.	.	PUNCT
framr-1738	17	1	the	the	DET
framr-1738	17	2	complex	complex	ADJ
framr-1738	17	3	structures	structure	NOUN
framr-1738	17	4	,	,	PUNCT
framr-1738	17	5	divisions	division	NOUN
framr-1738	17	6	and	and	CCONJ
framr-1738	17	7	varied	varied	ADJ
framr-1738	17	8	objectives	objective	NOUN
framr-1738	17	9	of	of	ADP
framr-1738	17	10	the	the	DET
framr-1738	17	11	modern	modern	ADJ
framr-1738	17	12	firm	firm	NOUN
framr-1738	17	13	necessitated	necessitate	VERB
framr-1738	17	14	the	the	DET
framr-1738	17	15	separation	separation	NOUN
framr-1738	17	16	of	of	ADP
framr-1738	17	17	ownership	ownership	NOUN
framr-1738	17	18	financial	financial	ADJ
framr-1738	17	19	risk	risk	NOUN
framr-1738	17	20	and	and	CCONJ
framr-1738	17	21	management	management	NOUN
framr-1738	17	22	reviews	review	NOUN
framr-1738	17	23	2020	2020	NUM
framr-1738	17	24	vol	vol	NOUN
framr-1738	17	25	.	.	PROPN
framr-1738	18	1	6	6	NUM
framr-1738	18	2	,	,	PUNCT
framr-1738	18	3	no	no	INTJ
framr-1738	18	4	.	.	NOUN
framr-1738	18	5	1	1	NUM
framr-1738	18	6	,	,	PUNCT
framr-1738	18	7	pp	pp	ADJ
framr-1738	18	8	.	.	PUNCT
framr-1738	19	1	52	52	NUM
framr-1738	19	2	-	-	SYM
framr-1738	19	3	78	78	NUM
framr-1738	19	4	.	.	PUNCT
framr-1738	20	1	issn(e	issn(e	INTJ
framr-1738	20	2	):	):	PUNCT
framr-1738	20	3	2411	2411	NUM
framr-1738	20	4	-	-	SYM
framr-1738	20	5	6408	6408	NUM
framr-1738	20	6	issn(p	issn(p	NUM
framr-1738	20	7	):	):	PUNCT
framr-1738	20	8	2412	2412	NUM
framr-1738	20	9	-	-	SYM
framr-1738	20	10	3404	3404	NUM
framr-1738	20	11	doi	doi	NOUN
framr-1738	20	12	:	:	PUNCT
framr-1738	20	13	10.18488	10.18488	NUM
framr-1738	20	14	/	/	SYM
framr-1738	20	15	journal.89.2020.61.52.78	journal.89.2020.61.52.78	NOUN
framr-1738	20	16	©	©	PROPN
framr-1738	20	17	2020	2020	NUM
framr-1738	20	18	conscientia	conscientia	PROPN
framr-1738	20	19	beam	beam	PROPN
framr-1738	20	20	.	.	PUNCT
framr-1738	21	1	all	all	DET
framr-1738	21	2	rights	right	NOUN
framr-1738	21	3	reserved	reserve	VERB
framr-1738	21	4	.	.	PUNCT
framr-1738	22	1	https://orcid.org/0000-0002-4767-6759	https://orcid.org/0000-0002-4767-6759	ADV
framr-1738	22	2	https://www.doi.org/10.18488/journal.89.2020.61.52.78	https://www.doi.org/10.18488/journal.89.2020.61.52.78	PRON
framr-1738	22	3	financial	financial	ADJ
framr-1738	22	4	risk	risk	NOUN
framr-1738	22	5	and	and	CCONJ
framr-1738	22	6	management	management	NOUN
framr-1738	22	7	reviews	review	NOUN
framr-1738	22	8	,	,	PUNCT
framr-1738	22	9	2020	2020	NUM
framr-1738	22	10	,	,	PUNCT
framr-1738	22	11	6(1	6(1	NUM
framr-1738	22	12	):	):	PUNCT
framr-1738	22	13	52	52	NUM
framr-1738	22	14	-	-	SYM
framr-1738	22	15	78	78	NUM
framr-1738	22	16	53	53	AUX
framr-1738	22	17	©	©	PROPN
framr-1738	22	18	2020	2020	NUM
framr-1738	22	19	conscientia	conscientia	PROPN
framr-1738	22	20	beam	beam	PROPN
framr-1738	22	21	.	.	PUNCT
framr-1738	23	1	all	all	DET
framr-1738	23	2	rights	right	NOUN
framr-1738	23	3	reserved	reserve	VERB
framr-1738	23	4	.	.	PUNCT
framr-1738	24	1	of	of	ADP
framr-1738	24	2	the	the	DET
framr-1738	24	3	firms	firm	NOUN
framr-1738	24	4	from	from	ADP
framr-1738	24	5	their	their	PRON
framr-1738	24	6	day	day	NOUN
framr-1738	24	7	to	to	ADP
framr-1738	24	8	day	day	NOUN
framr-1738	24	9	management	management	NOUN
framr-1738	24	10	.	.	PUNCT
framr-1738	25	1	the	the	DET
framr-1738	25	2	separation	separation	NOUN
framr-1738	25	3	involves	involve	VERB
framr-1738	25	4	the	the	DET
framr-1738	25	5	professional	professional	ADJ
framr-1738	25	6	managers	manager	NOUN
framr-1738	25	7	and	and	CCONJ
framr-1738	25	8	management	management	NOUN
framr-1738	25	9	teams	team	NOUN
framr-1738	25	10	running	run	VERB
framr-1738	25	11	the	the	DET
framr-1738	25	12	businesses	business	NOUN
framr-1738	25	13	on	on	ADP
framr-1738	25	14	behalf	behalf	NOUN
framr-1738	25	15	of	of	ADP
framr-1738	25	16	the	the	DET
framr-1738	25	17	owners	owner	NOUN
framr-1738	25	18	.	.	PUNCT
framr-1738	26	1	the	the	DET
framr-1738	26	2	managers	manager	NOUN
framr-1738	26	3	are	be	AUX
framr-1738	26	4	expected	expect	VERB
framr-1738	26	5	to	to	PART
framr-1738	26	6	render	render	VERB
framr-1738	26	7	periodic	periodic	ADJ
framr-1738	26	8	reports	report	NOUN
framr-1738	26	9	of	of	ADP
framr-1738	26	10	their	their	PRON
framr-1738	26	11	performances	performance	NOUN
framr-1738	26	12	before	before	ADP
framr-1738	26	13	the	the	DET
framr-1738	26	14	owners	owner	NOUN
framr-1738	26	15	of	of	ADP
framr-1738	26	16	the	the	DET
framr-1738	26	17	firms	firm	NOUN
framr-1738	26	18	.	.	PUNCT
framr-1738	27	1	over	over	ADP
framr-1738	27	2	time	time	NOUN
framr-1738	27	3	,	,	PUNCT
framr-1738	27	4	the	the	DET
framr-1738	27	5	quest	quest	NOUN
framr-1738	27	6	of	of	ADP
framr-1738	27	7	the	the	DET
framr-1738	27	8	owners	owner	NOUN
framr-1738	27	9	for	for	ADP
framr-1738	27	10	managers	manager	NOUN
framr-1738	27	11	to	to	PART
framr-1738	27	12	show	show	VERB
framr-1738	27	13	proper	proper	ADJ
framr-1738	27	14	accountability	accountability	NOUN
framr-1738	27	15	has	have	AUX
framr-1738	27	16	become	become	VERB
framr-1738	27	17	statutory	statutory	ADJ
framr-1738	27	18	as	as	SCONJ
framr-1738	27	19	governments	government	NOUN
framr-1738	27	20	get	get	AUX
framr-1738	27	21	involved	involve	VERB
framr-1738	27	22	in	in	ADP
framr-1738	27	23	providing	provide	VERB
framr-1738	27	24	codes	code	NOUN
framr-1738	27	25	of	of	ADP
framr-1738	27	26	corporate	corporate	ADJ
framr-1738	27	27	governance	governance	NOUN
framr-1738	27	28	and	and	CCONJ
framr-1738	27	29	enabling	enable	VERB
framr-1738	27	30	environments	environment	NOUN
framr-1738	27	31	to	to	PART
framr-1738	27	32	protect	protect	VERB
framr-1738	27	33	the	the	DET
framr-1738	27	34	interests	interest	NOUN
framr-1738	27	35	of	of	ADP
framr-1738	27	36	the	the	DET
framr-1738	27	37	varied	varied	ADJ
framr-1738	27	38	stakeholders	stakeholder	NOUN
framr-1738	27	39	.	.	PUNCT
framr-1738	28	1	the	the	DET
framr-1738	28	2	company	company	NOUN
framr-1738	28	3	law	law	NOUN
framr-1738	28	4	of	of	ADP
framr-1738	28	5	various	various	ADJ
framr-1738	28	6	countries	country	NOUN
framr-1738	28	7	mandates	mandate	VERB
framr-1738	28	8	the	the	DET
framr-1738	28	9	executive	executive	ADJ
framr-1738	28	10	management	management	NOUN
framr-1738	28	11	of	of	ADP
framr-1738	28	12	a	a	DET
framr-1738	28	13	firm	firm	NOUN
framr-1738	28	14	to	to	PART
framr-1738	28	15	prepare	prepare	VERB
framr-1738	28	16	and	and	CCONJ
framr-1738	28	17	lay	lay	VERB
framr-1738	28	18	before	before	ADP
framr-1738	28	19	the	the	DET
framr-1738	28	20	shareholders	shareholder	NOUN
framr-1738	28	21	/	/	SYM
framr-1738	28	22	owners	owner	NOUN
framr-1738	28	23	of	of	ADP
framr-1738	28	24	the	the	DET
framr-1738	28	25	firm	firm	NOUN
framr-1738	28	26	,	,	PUNCT
framr-1738	28	27	annual	annual	ADJ
framr-1738	28	28	accounts	account	NOUN
framr-1738	28	29	and	and	CCONJ
framr-1738	28	30	reports	report	NOUN
framr-1738	28	31	showing	show	VERB
framr-1738	28	32	the	the	DET
framr-1738	28	33	performance	performance	NOUN
framr-1738	28	34	of	of	ADP
framr-1738	28	35	the	the	DET
framr-1738	28	36	company	company	NOUN
framr-1738	28	37	.	.	PUNCT
framr-1738	29	1	the	the	DET
framr-1738	29	2	financial	financial	ADJ
framr-1738	29	3	statements	statement	NOUN
framr-1738	29	4	are	be	AUX
framr-1738	29	5	what	what	PRON
framr-1738	29	6	potential	potential	ADJ
framr-1738	29	7	investors	investor	NOUN
framr-1738	29	8	and	and	CCONJ
framr-1738	29	9	creditors	creditor	NOUN
framr-1738	29	10	look	look	VERB
framr-1738	29	11	at	at	ADP
framr-1738	29	12	when	when	SCONJ
framr-1738	29	13	they	they	PRON
framr-1738	29	14	make	make	VERB
framr-1738	29	15	the	the	DET
framr-1738	29	16	decision	decision	NOUN
framr-1738	29	17	whether	whether	SCONJ
framr-1738	29	18	or	or	CCONJ
framr-1738	29	19	not	not	PART
framr-1738	29	20	to	to	PART
framr-1738	29	21	do	do	AUX
framr-1738	29	22	business	business	NOUN
framr-1738	29	23	with	with	ADP
framr-1738	29	24	the	the	DET
framr-1738	29	25	firm	firm	NOUN
framr-1738	29	26	.	.	PUNCT
framr-1738	30	1	however	however	ADV
framr-1738	30	2	,	,	PUNCT
framr-1738	30	3	over	over	ADP
framr-1738	30	4	the	the	DET
framr-1738	30	5	decades	decade	NOUN
framr-1738	30	6	and	and	CCONJ
framr-1738	30	7	particularly	particularly	ADV
framr-1738	30	8	in	in	ADP
framr-1738	30	9	the	the	DET
framr-1738	30	10	recent	recent	ADJ
framr-1738	30	11	decades	decade	NOUN
framr-1738	30	12	,	,	PUNCT
framr-1738	30	13	the	the	DET
framr-1738	30	14	world	world	NOUN
framr-1738	30	15	has	have	AUX
framr-1738	30	16	witnessed	witness	VERB
framr-1738	30	17	some	some	PRON
framr-1738	30	18	of	of	ADP
framr-1738	30	19	the	the	DET
framr-1738	30	20	worst	bad	ADJ
framr-1738	30	21	accounting	accounting	NOUN
framr-1738	30	22	and	and	CCONJ
framr-1738	30	23	financial	financial	ADJ
framr-1738	30	24	scandals	scandal	NOUN
framr-1738	30	25	traceable	traceable	ADJ
framr-1738	30	26	to	to	ADP
framr-1738	30	27	misrepresentation	misrepresentation	NOUN
framr-1738	30	28	of	of	ADP
framr-1738	30	29	facts	fact	NOUN
framr-1738	30	30	and	and	CCONJ
framr-1738	30	31	figures	figure	NOUN
framr-1738	30	32	in	in	ADP
framr-1738	30	33	financial	financial	ADJ
framr-1738	30	34	reports	report	NOUN
framr-1738	30	35	(	(	PUNCT
framr-1738	30	36	corporate	corporate	ADJ
framr-1738	30	37	finance	finance	NOUN
framr-1738	30	38	institutecfi	institutecfi	NOUN
framr-1738	30	39	,	,	PUNCT
framr-1738	30	40	2020	2020	NUM
framr-1738	30	41	)	)	PUNCT
framr-1738	30	42	.	.	PUNCT
framr-1738	31	1	colossal	colossal	ADJ
framr-1738	31	2	financial	financial	ADJ
framr-1738	31	3	losses	loss	NOUN
framr-1738	31	4	were	be	AUX
framr-1738	31	5	recorded	record	VERB
framr-1738	31	6	leaving	leave	VERB
framr-1738	31	7	behind	behind	ADP
framr-1738	31	8	ruins	ruin	NOUN
framr-1738	31	9	in	in	ADP
framr-1738	31	10	corporate	corporate	ADJ
framr-1738	31	11	and	and	CCONJ
framr-1738	31	12	individual	individual	ADJ
framr-1738	31	13	lives	life	NOUN
framr-1738	31	14	.	.	PUNCT
framr-1738	32	1	some	some	PRON
framr-1738	32	2	of	of	ADP
framr-1738	32	3	the	the	DET
framr-1738	32	4	scandals	scandal	NOUN
framr-1738	32	5	involved	involve	VERB
framr-1738	32	6	satyam	satyam	NOUN
framr-1738	32	7	computer	computer	NOUN
framr-1738	32	8	services	service	NOUN
framr-1738	32	9	(	(	PUNCT
framr-1738	32	10	2009	2009	NUM
framr-1738	32	11	,	,	PUNCT
framr-1738	32	12	india	india	PROPN
framr-1738	32	13	)	)	PUNCT
framr-1738	32	14	,	,	PUNCT
framr-1738	32	15	bernie	bernie	PROPN
framr-1738	32	16	madoff	madoff	PROPN
framr-1738	32	17	(	(	PUNCT
framr-1738	32	18	2008	2008	NUM
framr-1738	32	19	,	,	PUNCT
framr-1738	32	20	usa	usa	PROPN
framr-1738	32	21	)	)	PUNCT
framr-1738	32	22	,	,	PUNCT
framr-1738	32	23	lehman	lehman	PROPN
framr-1738	32	24	brothers	brother	NOUN
framr-1738	32	25	(	(	PUNCT
framr-1738	32	26	2008	2008	NUM
framr-1738	32	27	,	,	PUNCT
framr-1738	32	28	usa	usa	PROPN
framr-1738	32	29	)	)	PUNCT
framr-1738	32	30	.	.	PUNCT
framr-1738	33	1	in	in	ADP
framr-1738	33	2	2018	2018	NUM
framr-1738	33	3	alone	alone	ADV
framr-1738	33	4	,	,	PUNCT
framr-1738	33	5	the	the	DET
framr-1738	33	6	world	world	NOUN
framr-1738	33	7	witnessed	witness	VERB
framr-1738	33	8	notable	notable	ADJ
framr-1738	33	9	accounting	accounting	NOUN
framr-1738	33	10	scandals	scandal	NOUN
framr-1738	33	11	resulting	result	VERB
framr-1738	33	12	in	in	ADP
framr-1738	33	13	collapse	collapse	NOUN
framr-1738	33	14	of	of	ADP
framr-1738	33	15	many	many	ADJ
framr-1738	33	16	big	big	ADJ
framr-1738	33	17	names	name	NOUN
framr-1738	33	18	in	in	ADP
framr-1738	33	19	the	the	DET
framr-1738	33	20	corporate	corporate	ADJ
framr-1738	33	21	world	world	NOUN
framr-1738	33	22	such	such	ADJ
framr-1738	33	23	as	as	ADP
framr-1738	33	24	carilliona	carilliona	ADJ
framr-1738	33	25	uk	uk	PROPN
framr-1738	33	26	construction	construction	NOUN
framr-1738	33	27	giant	giant	NOUN
framr-1738	33	28	,	,	PUNCT
framr-1738	33	29	patisserie	patisserie	X
framr-1738	33	30	valeriealso	valeriealso	ADV
framr-1738	33	31	a	a	DET
framr-1738	33	32	uk	uk	PROPN
framr-1738	33	33	café	café	NOUN
framr-1738	33	34	chain	chain	NOUN
framr-1738	33	35	,	,	PUNCT
framr-1738	33	36	general	general	ADJ
framr-1738	33	37	electric	electric	PROPN
framr-1738	33	38	-	-	PUNCT
framr-1738	33	39	us	us	PROPN
framr-1738	33	40	,	,	PUNCT
framr-1738	33	41	ted	ted	PROPN
framr-1738	33	42	baker	baker	PROPN
framr-1738	33	43	-	-	PUNCT
framr-1738	33	44	uk	uk	PROPN
framr-1738	33	45	among	among	ADP
framr-1738	33	46	others	other	NOUN
framr-1738	33	47	(	(	PUNCT
framr-1738	33	48	blackburn	blackburn	NOUN
framr-1738	33	49	,	,	PUNCT
framr-1738	33	50	2019	2019	NUM
framr-1738	33	51	)	)	PUNCT
framr-1738	33	52	.	.	PUNCT
framr-1738	34	1	preparation	preparation	NOUN
framr-1738	34	2	of	of	ADP
framr-1738	34	3	financial	financial	ADJ
framr-1738	34	4	statements	statement	NOUN
framr-1738	34	5	is	be	AUX
framr-1738	34	6	guided	guide	VERB
framr-1738	34	7	by	by	ADP
framr-1738	34	8	accounting	accounting	NOUN
framr-1738	34	9	principles	principle	NOUN
framr-1738	34	10	and	and	CCONJ
framr-1738	34	11	concepts	concept	NOUN
framr-1738	34	12	prescribed	prescribe	VERB
framr-1738	34	13	by	by	ADP
framr-1738	34	14	accounting	accounting	NOUN
framr-1738	34	15	standards	standard	NOUN
framr-1738	34	16	.	.	PUNCT
framr-1738	35	1	the	the	DET
framr-1738	35	2	accounting	accounting	NOUN
framr-1738	35	3	concept	concept	NOUN
framr-1738	35	4	which	which	PRON
framr-1738	35	5	forms	form	VERB
framr-1738	35	6	the	the	DET
framr-1738	35	7	fundamental	fundamental	ADJ
framr-1738	35	8	basis	basis	NOUN
framr-1738	35	9	of	of	ADP
framr-1738	35	10	preparation	preparation	NOUN
framr-1738	35	11	of	of	ADP
framr-1738	35	12	financial	financial	ADJ
framr-1738	35	13	statements	statement	NOUN
framr-1738	35	14	of	of	ADP
framr-1738	35	15	private	private	ADJ
framr-1738	35	16	sector	sector	NOUN
framr-1738	35	17	business	business	NOUN
framr-1738	35	18	activities	activity	NOUN
framr-1738	35	19	is	be	AUX
framr-1738	35	20	the	the	DET
framr-1738	35	21	accrual	accrual	ADJ
framr-1738	35	22	concept	concept	NOUN
framr-1738	35	23	.	.	PUNCT
framr-1738	36	1	this	this	DET
framr-1738	36	2	concept	concept	NOUN
framr-1738	36	3	requires	require	VERB
framr-1738	36	4	that	that	SCONJ
framr-1738	36	5	revenues	revenue	NOUN
framr-1738	36	6	and	and	CCONJ
framr-1738	36	7	expenses	expense	NOUN
framr-1738	36	8	be	be	AUX
framr-1738	36	9	recorded	record	VERB
framr-1738	36	10	in	in	ADP
framr-1738	36	11	the	the	DET
framr-1738	36	12	period	period	NOUN
framr-1738	36	13	in	in	ADP
framr-1738	36	14	which	which	PRON
framr-1738	36	15	they	they	PRON
framr-1738	36	16	occur	occur	VERB
framr-1738	36	17	and	and	CCONJ
framr-1738	36	18	not	not	PART
framr-1738	36	19	when	when	SCONJ
framr-1738	36	20	they	they	PRON
framr-1738	36	21	are	be	AUX
framr-1738	36	22	received	receive	VERB
framr-1738	36	23	or	or	CCONJ
framr-1738	36	24	paid	pay	VERB
framr-1738	36	25	.	.	PUNCT
framr-1738	37	1	the	the	DET
framr-1738	37	2	accounting	accounting	NOUN
framr-1738	37	3	standards	standard	NOUN
framr-1738	37	4	also	also	ADV
framr-1738	37	5	allow	allow	VERB
framr-1738	37	6	some	some	DET
framr-1738	37	7	level	level	NOUN
framr-1738	37	8	of	of	ADP
framr-1738	37	9	flexibility	flexibility	NOUN
framr-1738	37	10	in	in	ADP
framr-1738	37	11	the	the	DET
framr-1738	37	12	application	application	NOUN
framr-1738	37	13	of	of	ADP
framr-1738	37	14	the	the	DET
framr-1738	37	15	principles	principle	NOUN
framr-1738	37	16	and	and	CCONJ
framr-1738	37	17	concepts	concept	NOUN
framr-1738	37	18	.	.	PUNCT
framr-1738	38	1	the	the	DET
framr-1738	38	2	flexibility	flexibility	NOUN
framr-1738	38	3	in	in	ADP
framr-1738	38	4	turn	turn	NOUN
framr-1738	38	5	has	have	AUX
framr-1738	38	6	allowed	allow	VERB
framr-1738	38	7	management	management	NOUN
framr-1738	38	8	of	of	ADP
framr-1738	38	9	firms	firm	NOUN
framr-1738	38	10	to	to	PART
framr-1738	38	11	bring	bring	VERB
framr-1738	38	12	to	to	PART
framr-1738	38	13	bear	bear	VERB
framr-1738	38	14	,	,	PUNCT
framr-1738	38	15	their	their	PRON
framr-1738	38	16	personal	personal	ADJ
framr-1738	38	17	professional	professional	ADJ
framr-1738	38	18	discretion	discretion	NOUN
framr-1738	38	19	in	in	ADP
framr-1738	38	20	deciding	decide	VERB
framr-1738	38	21	how	how	SCONJ
framr-1738	38	22	to	to	PART
framr-1738	38	23	apply	apply	VERB
framr-1738	38	24	some	some	PRON
framr-1738	38	25	of	of	ADP
framr-1738	38	26	the	the	DET
framr-1738	38	27	accounting	accounting	NOUN
framr-1738	38	28	principles	principle	NOUN
framr-1738	38	29	.	.	PUNCT
framr-1738	39	1	as	as	SCONJ
framr-1738	39	2	posited	posit	VERB
framr-1738	39	3	by	by	ADP
framr-1738	39	4	maigoshi	maigoshi	PROPN
framr-1738	39	5	,	,	PUNCT
framr-1738	39	6	latif	latif	PROPN
framr-1738	39	7	,	,	PUNCT
framr-1738	39	8	and	and	CCONJ
framr-1738	39	9	kamardin	kamardin	PROPN
framr-1738	39	10	(	(	PUNCT
framr-1738	39	11	2016	2016	NUM
framr-1738	39	12	)	)	PUNCT
framr-1738	39	13	in	in	ADP
framr-1738	39	14	order	order	NOUN
framr-1738	39	15	to	to	PART
framr-1738	39	16	influence	influence	VERB
framr-1738	39	17	earnings	earning	NOUN
framr-1738	39	18	managers	manager	NOUN
framr-1738	39	19	adopt	adopt	VERB
framr-1738	39	20	some	some	DET
framr-1738	39	21	strategies	strategy	NOUN
framr-1738	39	22	to	to	PART
framr-1738	39	23	manage	manage	VERB
framr-1738	39	24	the	the	DET
framr-1738	39	25	accrual	accrual	ADJ
framr-1738	39	26	concept	concept	NOUN
framr-1738	39	27	.	.	PUNCT
framr-1738	40	1	some	some	PRON
framr-1738	40	2	of	of	ADP
framr-1738	40	3	the	the	DET
framr-1738	40	4	strategies	strategy	NOUN
framr-1738	40	5	involve	involve	VERB
framr-1738	40	6	:	:	PUNCT
framr-1738	40	7	bad	bad	ADJ
framr-1738	40	8	debt	debt	NOUN
framr-1738	40	9	estimation	estimation	NOUN
framr-1738	40	10	,	,	PUNCT
framr-1738	40	11	inventory	inventory	NOUN
framr-1738	40	12	valuation	valuation	NOUN
framr-1738	40	13	approach	approach	NOUN
framr-1738	40	14	,	,	PUNCT
framr-1738	40	15	depreciation	depreciation	NOUN
framr-1738	40	16	policy	policy	NOUN
framr-1738	40	17	,	,	PUNCT
framr-1738	40	18	revenue	revenue	NOUN
framr-1738	40	19	recognition	recognition	NOUN
framr-1738	40	20	method	method	NOUN
framr-1738	40	21	among	among	ADP
framr-1738	40	22	others	other	NOUN
framr-1738	40	23	.	.	PUNCT
framr-1738	41	1	for	for	ADP
framr-1738	41	2	instance	instance	NOUN
framr-1738	41	3	,	,	PUNCT
framr-1738	41	4	the	the	DET
framr-1738	41	5	managers	manager	NOUN
framr-1738	41	6	bring	bring	VERB
framr-1738	41	7	their	their	PRON
framr-1738	41	8	professional	professional	ADJ
framr-1738	41	9	personal	personal	ADJ
framr-1738	41	10	judgment	judgment	NOUN
framr-1738	41	11	to	to	PART
framr-1738	41	12	bear	bear	VERB
framr-1738	41	13	on	on	ADP
framr-1738	41	14	how	how	SCONJ
framr-1738	41	15	much	much	ADJ
framr-1738	41	16	loan	loan	NOUN
framr-1738	41	17	loss	loss	NOUN
framr-1738	41	18	provision	provision	NOUN
framr-1738	41	19	to	to	PART
framr-1738	41	20	make	make	VERB
framr-1738	41	21	and	and	CCONJ
framr-1738	41	22	the	the	DET
framr-1738	41	23	appropriate	appropriate	ADJ
framr-1738	41	24	period	period	NOUN
framr-1738	41	25	the	the	DET
framr-1738	41	26	provision	provision	NOUN
framr-1738	41	27	relates	relate	VERB
framr-1738	41	28	to	to	ADP
framr-1738	41	29	.	.	PUNCT
framr-1738	42	1	the	the	DET
framr-1738	42	2	manger‟s	manger‟s	PROPN
framr-1738	42	3	personal	personal	ADJ
framr-1738	42	4	judgment	judgment	NOUN
framr-1738	42	5	around	around	ADP
framr-1738	42	6	these	these	DET
framr-1738	42	7	items	item	NOUN
framr-1738	42	8	affects	affect	VERB
framr-1738	42	9	the	the	DET
framr-1738	42	10	reported	report	VERB
framr-1738	42	11	earnings	earning	NOUN
framr-1738	42	12	and	and	CCONJ
framr-1738	42	13	earnings	earning	NOUN
framr-1738	42	14	quality	quality	NOUN
framr-1738	42	15	.	.	PUNCT
framr-1738	43	1	this	this	DET
framr-1738	43	2	discretional	discretional	ADJ
framr-1738	43	3	judgment	judgment	NOUN
framr-1738	43	4	of	of	ADP
framr-1738	43	5	the	the	DET
framr-1738	43	6	managers	manager	NOUN
framr-1738	43	7	can	can	AUX
framr-1738	43	8	therefore	therefore	ADV
framr-1738	43	9	be	be	AUX
framr-1738	43	10	exploited	exploit	VERB
framr-1738	43	11	to	to	PART
framr-1738	43	12	manage	manage	VERB
framr-1738	43	13	reported	report	VERB
framr-1738	43	14	earnings	earning	NOUN
framr-1738	43	15	of	of	ADP
framr-1738	43	16	the	the	DET
framr-1738	43	17	firm	firm	NOUN
framr-1738	43	18	.	.	PUNCT
framr-1738	44	1	in	in	ADP
framr-1738	44	2	a	a	DET
framr-1738	44	3	simple	simple	ADJ
framr-1738	44	4	context	context	NOUN
framr-1738	44	5	,	,	PUNCT
framr-1738	44	6	earnings	earning	NOUN
framr-1738	44	7	management	management	NOUN
framr-1738	44	8	can	can	AUX
framr-1738	44	9	be	be	AUX
framr-1738	44	10	seen	see	VERB
framr-1738	44	11	as	as	ADP
framr-1738	44	12	the	the	DET
framr-1738	44	13	exploitation	exploitation	NOUN
framr-1738	44	14	of	of	ADP
framr-1738	44	15	the	the	DET
framr-1738	44	16	flexibility	flexibility	NOUN
framr-1738	44	17	in	in	ADP
framr-1738	44	18	the	the	DET
framr-1738	44	19	application	application	NOUN
framr-1738	44	20	of	of	ADP
framr-1738	44	21	some	some	DET
framr-1738	44	22	accounting	accounting	NOUN
framr-1738	44	23	principles	principle	NOUN
framr-1738	44	24	over	over	ADP
framr-1738	44	25	some	some	DET
framr-1738	44	26	transactions	transaction	NOUN
framr-1738	44	27	with	with	ADP
framr-1738	44	28	the	the	DET
framr-1738	44	29	intent	intent	NOUN
framr-1738	44	30	to	to	PART
framr-1738	44	31	produce	produce	VERB
framr-1738	44	32	financial	financial	ADJ
framr-1738	44	33	statements	statement	NOUN
framr-1738	44	34	which	which	PRON
framr-1738	44	35	meets	meet	VERB
framr-1738	44	36	predetermined	predetermine	VERB
framr-1738	44	37	earnings	earning	NOUN
framr-1738	44	38	level	level	NOUN
framr-1738	44	39	of	of	ADP
framr-1738	44	40	the	the	DET
framr-1738	44	41	preparers	preparer	NOUN
framr-1738	44	42	.	.	PUNCT
framr-1738	45	1	the	the	DET
framr-1738	45	2	predetermined	predetermine	VERB
framr-1738	45	3	earnings	earning	NOUN
framr-1738	45	4	may	may	AUX
framr-1738	45	5	be	be	AUX
framr-1738	45	6	misleading	misleading	ADJ
framr-1738	45	7	as	as	SCONJ
framr-1738	45	8	they	they	PRON
framr-1738	45	9	may	may	AUX
framr-1738	45	10	not	not	PART
framr-1738	45	11	represent	represent	VERB
framr-1738	45	12	the	the	DET
framr-1738	45	13	real	real	ADJ
framr-1738	45	14	earnings	earning	NOUN
framr-1738	45	15	.	.	PUNCT
framr-1738	46	1	according	accord	VERB
framr-1738	46	2	to	to	ADP
framr-1738	46	3	hill	hill	NOUN
framr-1738	46	4	(	(	PUNCT
framr-1738	46	5	2019	2019	NUM
framr-1738	46	6	)	)	PUNCT
framr-1738	46	7	earnings	earning	NOUN
framr-1738	46	8	management	management	NOUN
framr-1738	46	9	involves	involve	VERB
framr-1738	46	10	making	make	VERB
framr-1738	46	11	financial	financial	ADJ
framr-1738	46	12	reports	report	NOUN
framr-1738	46	13	look	look	VERB
framr-1738	46	14	better	well	ADJ
framr-1738	46	15	through	through	ADP
framr-1738	46	16	creative	creative	ADJ
framr-1738	46	17	exploitation	exploitation	NOUN
framr-1738	46	18	of	of	ADP
framr-1738	46	19	the	the	DET
framr-1738	46	20	discretion	discretion	NOUN
framr-1738	46	21	in	in	ADP
framr-1738	46	22	the	the	DET
framr-1738	46	23	application	application	NOUN
framr-1738	46	24	of	of	ADP
framr-1738	46	25	the	the	DET
framr-1738	46	26	accounting	accounting	NOUN
framr-1738	46	27	techniques	technique	NOUN
framr-1738	46	28	.	.	PUNCT
framr-1738	47	1	in	in	ADP
framr-1738	47	2	the	the	DET
framr-1738	47	3	opinion	opinion	NOUN
framr-1738	47	4	of	of	ADP
framr-1738	47	5	hasan	hasan	PROPN
framr-1738	47	6	and	and	CCONJ
framr-1738	47	7	rahman	rahman	PROPN
framr-1738	47	8	(	(	PUNCT
framr-1738	47	9	2017	2017	NUM
framr-1738	47	10	)	)	PUNCT
framr-1738	47	11	earnings	earning	NOUN
framr-1738	47	12	management	management	NOUN
framr-1738	47	13	negatively	negatively	ADV
framr-1738	47	14	affects	affect	VERB
framr-1738	47	15	quality	quality	NOUN
framr-1738	47	16	of	of	ADP
framr-1738	47	17	financial	financial	ADJ
framr-1738	47	18	reports	report	NOUN
framr-1738	47	19	.	.	PUNCT
framr-1738	48	1	in	in	ADP
framr-1738	48	2	nigeria	nigeria	PROPN
framr-1738	48	3	earnings	earning	NOUN
framr-1738	48	4	management	management	NOUN
framr-1738	48	5	practices	practice	NOUN
framr-1738	48	6	have	have	AUX
framr-1738	48	7	increased	increase	VERB
framr-1738	48	8	in	in	ADP
framr-1738	48	9	recent	recent	ADJ
framr-1738	48	10	years	year	NOUN
framr-1738	48	11	and	and	CCONJ
framr-1738	48	12	are	be	AUX
framr-1738	48	13	linked	link	VERB
framr-1738	48	14	to	to	ADP
framr-1738	48	15	the	the	DET
framr-1738	48	16	collapse	collapse	NOUN
framr-1738	48	17	of	of	ADP
framr-1738	48	18	commercial	commercial	ADJ
framr-1738	48	19	banks	bank	NOUN
framr-1738	48	20	in	in	ADP
framr-1738	48	21	nigeria	nigeria	PROPN
framr-1738	48	22	(	(	PUNCT
framr-1738	48	23	farouk	farouk	PROPN
framr-1738	48	24	&	&	CCONJ
framr-1738	48	25	isa	isa	PROPN
framr-1738	48	26	,	,	PUNCT
framr-1738	48	27	2018	2018	NUM
framr-1738	48	28	)	)	PUNCT
framr-1738	48	29	.	.	PUNCT
framr-1738	49	1	the	the	DET
framr-1738	49	2	issue	issue	NOUN
framr-1738	49	3	of	of	ADP
framr-1738	49	4	poor	poor	ADJ
framr-1738	49	5	financial	financial	ADJ
framr-1738	49	6	reporting	reporting	NOUN
framr-1738	49	7	in	in	ADP
framr-1738	49	8	nigeria	nigeria	PROPN
framr-1738	49	9	was	be	AUX
framr-1738	49	10	considered	consider	VERB
framr-1738	49	11	to	to	PART
framr-1738	49	12	have	have	AUX
framr-1738	49	13	exacerbated	exacerbate	VERB
framr-1738	49	14	the	the	DET
framr-1738	49	15	effect	effect	NOUN
framr-1738	49	16	of	of	ADP
framr-1738	49	17	the	the	DET
framr-1738	49	18	2007	2007	NUM
framr-1738	49	19	-	-	SYM
framr-1738	49	20	2009	2009	NUM
framr-1738	49	21	global	global	ADJ
framr-1738	49	22	financial	financial	ADJ
framr-1738	49	23	crisis	crisis	NOUN
framr-1738	49	24	which	which	PRON
framr-1738	49	25	swept	sweep	VERB
framr-1738	49	26	through	through	ADP
framr-1738	49	27	the	the	DET
framr-1738	49	28	nation‟s	nation‟s	PRON
framr-1738	49	29	banking	banking	NOUN
framr-1738	49	30	system	system	NOUN
framr-1738	49	31	in	in	ADP
framr-1738	49	32	2009	2009	NUM
framr-1738	49	33	(	(	PUNCT
framr-1738	49	34	sanusi	sanusi	NOUN
framr-1738	49	35	,	,	PUNCT
framr-1738	49	36	2010	2010	NUM
framr-1738	49	37	)	)	PUNCT
framr-1738	49	38	.	.	PUNCT
framr-1738	50	1	the	the	DET
framr-1738	50	2	international	international	ADJ
framr-1738	50	3	financial	financial	ADJ
framr-1738	50	4	reporting	reporting	NOUN
framr-1738	50	5	standard	standard	PROPN
framr-1738	50	6	(	(	PUNCT
framr-1738	50	7	ifrs	ifrs	PROPN
framr-1738	50	8	)	)	PUNCT
framr-1738	50	9	were	be	AUX
framr-1738	50	10	developed	develop	VERB
framr-1738	50	11	to	to	PART
framr-1738	50	12	narrow	narrow	VERB
framr-1738	50	13	the	the	DET
framr-1738	50	14	discretional	discretional	ADJ
framr-1738	50	15	judgment	judgment	NOUN
framr-1738	50	16	and	and	CCONJ
framr-1738	50	17	promote	promote	VERB
framr-1738	50	18	global	global	ADJ
framr-1738	50	19	unified	unified	ADJ
framr-1738	50	20	application	application	NOUN
framr-1738	50	21	of	of	ADP
framr-1738	50	22	the	the	DET
framr-1738	50	23	accounting	accounting	NOUN
framr-1738	50	24	principles	principle	NOUN
framr-1738	50	25	.	.	PUNCT
framr-1738	51	1	the	the	DET
framr-1738	51	2	adoption	adoption	NOUN
framr-1738	51	3	of	of	ADP
framr-1738	51	4	the	the	DET
framr-1738	51	5	ifrs	ifrs	PROPN
framr-1738	51	6	has	have	VERB
framr-1738	51	7	the	the	DET
framr-1738	51	8	potential	potential	NOUN
framr-1738	51	9	of	of	ADP
framr-1738	51	10	reducing	reduce	VERB
framr-1738	51	11	earnings	earning	NOUN
framr-1738	51	12	management	management	NOUN
framr-1738	51	13	and	and	CCONJ
framr-1738	51	14	enhancing	enhance	VERB
framr-1738	51	15	earnings	earning	NOUN
framr-1738	51	16	quality	quality	NOUN
framr-1738	51	17	.	.	PUNCT
framr-1738	52	1	adoption	adoption	NOUN
framr-1738	52	2	of	of	ADP
framr-1738	52	3	ifrs	ifrs	PROPN
framr-1738	52	4	by	by	ADP
framr-1738	52	5	a	a	DET
framr-1738	52	6	country	country	NOUN
framr-1738	52	7	entails	entail	VERB
framr-1738	52	8	an	an	DET
framr-1738	52	9	attempt	attempt	NOUN
framr-1738	52	10	to	to	PART
framr-1738	52	11	change	change	VERB
framr-1738	52	12	the	the	DET
framr-1738	52	13	country‟s	country‟s	ADJ
framr-1738	52	14	accounting	accounting	NOUN
framr-1738	52	15	standards	standard	NOUN
framr-1738	52	16	with	with	ADP
framr-1738	52	17	international	international	ADJ
framr-1738	52	18	financial	financial	ADJ
framr-1738	52	19	reporting	reporting	NOUN
framr-1738	52	20	standards	standard	NOUN
framr-1738	52	21	(	(	PUNCT
framr-1738	52	22	nwaubani	nwaubani	NOUN
framr-1738	52	23	&	&	CCONJ
framr-1738	52	24	okoro	okoro	NOUN
framr-1738	52	25	,	,	PUNCT
framr-1738	52	26	2018	2018	NUM
framr-1738	52	27	)	)	PUNCT
framr-1738	52	28	.	.	PUNCT
framr-1738	53	1	according	accord	VERB
framr-1738	53	2	to	to	ADP
framr-1738	53	3	the	the	DET
framr-1738	53	4	authors	author	NOUN
framr-1738	53	5	,	,	PUNCT
framr-1738	53	6	the	the	DET
framr-1738	53	7	need	need	NOUN
framr-1738	53	8	for	for	SCONJ
framr-1738	53	9	each	each	DET
framr-1738	53	10	country	country	NOUN
framr-1738	53	11	to	to	PART
framr-1738	53	12	adopt	adopt	VERB
framr-1738	53	13	the	the	DET
framr-1738	53	14	ifrs	ifrs	NOUN
framr-1738	53	15	is	be	AUX
framr-1738	53	16	clearly	clearly	ADV
framr-1738	53	17	appreciated	appreciate	VERB
framr-1738	53	18	among	among	ADP
framr-1738	53	19	stakeholders	stakeholder	NOUN
framr-1738	53	20	.	.	PUNCT
framr-1738	54	1	the	the	DET
framr-1738	54	2	adoption	adoption	NOUN
framr-1738	54	3	is	be	AUX
framr-1738	54	4	expected	expect	VERB
framr-1738	54	5	to	to	PART
framr-1738	54	6	improve	improve	VERB
framr-1738	54	7	transparency	transparency	NOUN
framr-1738	54	8	in	in	ADP
framr-1738	54	9	financial	financial	ADJ
framr-1738	54	10	reporting	reporting	NOUN
framr-1738	54	11	and	and	CCONJ
framr-1738	54	12	enhance	enhance	VERB
framr-1738	54	13	financial	financial	ADJ
framr-1738	54	14	financial	financial	ADJ
framr-1738	54	15	risk	risk	NOUN
framr-1738	54	16	and	and	CCONJ
framr-1738	54	17	management	management	NOUN
framr-1738	54	18	reviews	review	NOUN
framr-1738	54	19	,	,	PUNCT
framr-1738	54	20	2020	2020	NUM
framr-1738	54	21	,	,	PUNCT
framr-1738	54	22	6(1	6(1	NUM
framr-1738	54	23	):	):	PUNCT
framr-1738	54	24	52	52	NUM
framr-1738	54	25	-	-	SYM
framr-1738	54	26	78	78	NUM
framr-1738	54	27	54	54	NUM
framr-1738	54	28	©	©	PROPN
framr-1738	54	29	2020	2020	NUM
framr-1738	54	30	conscientia	conscientia	PROPN
framr-1738	54	31	beam	beam	PROPN
framr-1738	54	32	.	.	PUNCT
framr-1738	55	1	all	all	DET
framr-1738	55	2	rights	right	NOUN
framr-1738	55	3	reserved	reserve	VERB
framr-1738	55	4	.	.	PUNCT
framr-1738	56	1	reporting	report	VERB
framr-1738	56	2	quality	quality	NOUN
framr-1738	56	3	by	by	ADP
framr-1738	56	4	reducing	reduce	VERB
framr-1738	56	5	earnings	earning	NOUN
framr-1738	56	6	management	management	NOUN
framr-1738	56	7	(	(	PUNCT
framr-1738	56	8	hasan	hasan	PROPN
framr-1738	56	9	&	&	CCONJ
framr-1738	56	10	rahman	rahman	PROPN
framr-1738	56	11	,	,	PUNCT
framr-1738	56	12	2017	2017	NUM
framr-1738	56	13	;	;	PUNCT
framr-1738	56	14	manju	manju	PROPN
framr-1738	56	15	&	&	CCONJ
framr-1738	56	16	mahadevaswamy	mahadevaswamy	PROPN
framr-1738	56	17	,	,	PUNCT
framr-1738	56	18	2016	2016	NUM
framr-1738	56	19	)	)	PUNCT
framr-1738	56	20	.	.	PUNCT
framr-1738	57	1	the	the	DET
framr-1738	57	2	nigerian	nigerian	ADJ
framr-1738	57	3	banking	banking	NOUN
framr-1738	57	4	sector	sector	NOUN
framr-1738	57	5	was	be	AUX
framr-1738	57	6	one	one	NUM
framr-1738	57	7	of	of	ADP
framr-1738	57	8	the	the	DET
framr-1738	57	9	sectors	sector	NOUN
framr-1738	57	10	that	that	PRON
framr-1738	57	11	mandatorily	mandatorily	ADV
framr-1738	57	12	adopted	adopt	VERB
framr-1738	57	13	the	the	DET
framr-1738	57	14	ifrs	ifrs	NOUN
framr-1738	57	15	on	on	ADP
framr-1738	57	16	january	january	PROPN
framr-1738	57	17	01	01	NUM
framr-1738	57	18	,	,	PUNCT
framr-1738	57	19	2012	2012	NUM
framr-1738	57	20	(	(	PUNCT
framr-1738	57	21	herbert	herbert	PROPN
framr-1738	57	22	,	,	PUNCT
framr-1738	57	23	tsegba	tsegba	NOUN
framr-1738	57	24	,	,	PUNCT
framr-1738	57	25	ohanele	ohanele	PROPN
framr-1738	57	26	,	,	PUNCT
framr-1738	57	27	&	&	CCONJ
framr-1738	57	28	anyahara	anyahara	PROPN
framr-1738	57	29	,	,	PUNCT
framr-1738	57	30	2013	2013	NUM
framr-1738	57	31	;	;	PUNCT
framr-1738	57	32	sanusi	sanusi	NOUN
framr-1738	57	33	.	.	PUNCT
framr-1738	57	34	,	,	PUNCT
framr-1738	57	35	2012	2012	NUM
framr-1738	57	36	)	)	PUNCT
framr-1738	57	37	.	.	PUNCT
framr-1738	58	1	to	to	PART
framr-1738	58	2	evaluate	evaluate	VERB
framr-1738	58	3	the	the	DET
framr-1738	58	4	real	real	ADJ
framr-1738	58	5	effect	effect	NOUN
framr-1738	58	6	of	of	ADP
framr-1738	58	7	ifrs	ifrs	ADJ
framr-1738	58	8	adoption	adoption	NOUN
framr-1738	58	9	on	on	ADP
framr-1738	58	10	earnings	earning	NOUN
framr-1738	58	11	management	management	NOUN
framr-1738	58	12	and	and	CCONJ
framr-1738	58	13	earnings	earning	NOUN
framr-1738	58	14	quality	quality	NOUN
framr-1738	58	15	,	,	PUNCT
framr-1738	58	16	the	the	DET
framr-1738	58	17	fundamental	fundamental	ADJ
framr-1738	58	18	effect	effect	NOUN
framr-1738	58	19	approach	approach	NOUN
framr-1738	58	20	first	first	ADV
framr-1738	58	21	established	establish	VERB
framr-1738	58	22	and	and	CCONJ
framr-1738	58	23	applied	apply	VERB
framr-1738	58	24	in	in	ADP
framr-1738	58	25	nwaubani	nwaubani	NOUN
framr-1738	58	26	and	and	CCONJ
framr-1738	58	27	okoro	okoro	NOUN
framr-1738	58	28	(	(	PUNCT
framr-1738	58	29	2018	2018	NUM
framr-1738	58	30	)	)	PUNCT
framr-1738	58	31	is	be	AUX
framr-1738	58	32	followed	follow	VERB
framr-1738	58	33	in	in	ADP
framr-1738	58	34	this	this	DET
framr-1738	58	35	study	study	NOUN
framr-1738	58	36	.	.	PUNCT
framr-1738	59	1	the	the	DET
framr-1738	59	2	fundamental	fundamental	ADJ
framr-1738	59	3	effect	effect	NOUN
framr-1738	59	4	approach	approach	NOUN
framr-1738	59	5	/	/	SYM
framr-1738	59	6	framework	framework	NOUN
framr-1738	59	7	focuses	focus	VERB
framr-1738	59	8	on	on	ADP
framr-1738	59	9	the	the	DET
framr-1738	59	10	fundamental	fundamental	ADJ
framr-1738	59	11	difference	difference	NOUN
framr-1738	59	12	between	between	ADP
framr-1738	59	13	application	application	NOUN
framr-1738	59	14	of	of	ADP
framr-1738	59	15	ifrs	ifrs	NOUN
framr-1738	59	16	and	and	CCONJ
framr-1738	59	17	country‟s	country‟s	VERB
framr-1738	59	18	generally	generally	ADV
framr-1738	59	19	accepted	accept	VERB
framr-1738	59	20	accounting	accounting	NOUN
framr-1738	59	21	principles	principle	NOUN
framr-1738	59	22	(	(	PUNCT
framr-1738	59	23	gaap	gaap	PROPN
framr-1738	59	24	)	)	PUNCT
framr-1738	59	25	with	with	ADP
framr-1738	59	26	respect	respect	NOUN
framr-1738	59	27	to	to	ADP
framr-1738	59	28	certain	certain	ADJ
framr-1738	59	29	accounting	accounting	NOUN
framr-1738	59	30	principles	principle	NOUN
framr-1738	59	31	and	and	CCONJ
framr-1738	59	32	issues	issue	NOUN
framr-1738	59	33	.	.	PUNCT
framr-1738	60	1	this	this	DET
framr-1738	60	2	approach	approach	NOUN
framr-1738	60	3	is	be	AUX
framr-1738	60	4	elaborated	elaborate	VERB
framr-1738	60	5	under	under	ADP
framr-1738	60	6	statement	statement	NOUN
framr-1738	60	7	of	of	ADP
framr-1738	60	8	the	the	DET
framr-1738	60	9	problem	problem	NOUN
framr-1738	60	10	and	and	CCONJ
framr-1738	60	11	methodology	methodology	NOUN
framr-1738	60	12	.	.	PUNCT
framr-1738	61	1	1.1	1.1	NUM
framr-1738	61	2	.	.	X
framr-1738	62	1	objective	objective	NOUN
framr-1738	62	2	of	of	ADP
framr-1738	62	3	this	this	DET
framr-1738	62	4	study	study	NOUN
framr-1738	62	5	the	the	DET
framr-1738	62	6	main	main	ADJ
framr-1738	62	7	objective	objective	NOUN
framr-1738	62	8	of	of	ADP
framr-1738	62	9	this	this	DET
framr-1738	62	10	book	book	NOUN
framr-1738	62	11	is	be	AUX
framr-1738	62	12	to	to	PART
framr-1738	62	13	examine	examine	VERB
framr-1738	62	14	the	the	DET
framr-1738	62	15	effect	effect	NOUN
framr-1738	62	16	of	of	ADP
framr-1738	62	17	adoption	adoption	NOUN
framr-1738	62	18	of	of	ADP
framr-1738	62	19	international	international	ADJ
framr-1738	62	20	financial	financial	ADJ
framr-1738	62	21	reporting	reporting	NOUN
framr-1738	62	22	standards	standard	NOUN
framr-1738	62	23	(	(	PUNCT
framr-1738	62	24	ifrs	ifrs	NOUN
framr-1738	62	25	)	)	PUNCT
framr-1738	62	26	on	on	ADP
framr-1738	62	27	earnings	earning	NOUN
framr-1738	62	28	management	management	NOUN
framr-1738	62	29	and	and	CCONJ
framr-1738	62	30	earnings	earning	NOUN
framr-1738	62	31	quality	quality	NOUN
framr-1738	62	32	in	in	ADP
framr-1738	62	33	banks	bank	NOUN
framr-1738	62	34	.	.	PUNCT
framr-1738	63	1	specific	specific	ADJ
framr-1738	63	2	objectives	objective	NOUN
framr-1738	63	3	are	be	AUX
framr-1738	63	4	:	:	PUNCT
framr-1738	63	5	1	1	X
framr-1738	63	6	.	.	X
framr-1738	63	7	determination	determination	NOUN
framr-1738	63	8	of	of	ADP
framr-1738	63	9	effect	effect	NOUN
framr-1738	63	10	of	of	ADP
framr-1738	63	11	ifrs	ifrs	ADJ
framr-1738	63	12	adoption	adoption	NOUN
framr-1738	63	13	on	on	ADP
framr-1738	63	14	average	average	ADJ
framr-1738	63	15	profit	profit	NOUN
framr-1738	63	16	after	after	ADP
framr-1738	63	17	tax	tax	NOUN
framr-1738	63	18	(	(	PUNCT
framr-1738	63	19	apat	apat	NOUN
framr-1738	63	20	)	)	PUNCT
framr-1738	63	21	of	of	ADP
framr-1738	63	22	the	the	DET
framr-1738	63	23	nigerian	nigerian	ADJ
framr-1738	63	24	banks	bank	NOUN
framr-1738	63	25	.	.	PUNCT
framr-1738	64	1	2	2	X
framr-1738	64	2	.	.	X
framr-1738	64	3	examination	examination	NOUN
framr-1738	64	4	of	of	ADP
framr-1738	64	5	the	the	DET
framr-1738	64	6	effect	effect	NOUN
framr-1738	64	7	of	of	ADP
framr-1738	64	8	ifrs	ifrs	ADJ
framr-1738	64	9	adoption	adoption	NOUN
framr-1738	64	10	on	on	ADP
framr-1738	64	11	average	average	ADJ
framr-1738	64	12	net	net	ADJ
framr-1738	64	13	interest	interest	NOUN
framr-1738	64	14	income	income	NOUN
framr-1738	64	15	(	(	PUNCT
framr-1738	64	16	anii	anii	PROPN
framr-1738	64	17	)	)	PUNCT
framr-1738	64	18	of	of	ADP
framr-1738	64	19	the	the	DET
framr-1738	64	20	nigerian	nigerian	ADJ
framr-1738	64	21	banks	bank	NOUN
framr-1738	64	22	.	.	PUNCT
framr-1738	65	1	3	3	X
framr-1738	65	2	.	.	X
framr-1738	65	3	evaluation	evaluation	NOUN
framr-1738	65	4	of	of	ADP
framr-1738	65	5	the	the	DET
framr-1738	65	6	effect	effect	NOUN
framr-1738	65	7	of	of	ADP
framr-1738	65	8	ifrs	ifrs	ADJ
framr-1738	65	9	adoption	adoption	NOUN
framr-1738	65	10	on	on	ADP
framr-1738	65	11	average	average	ADJ
framr-1738	65	12	ratio	ratio	NOUN
framr-1738	65	13	of	of	ADP
framr-1738	65	14	loan	loan	NOUN
framr-1738	65	15	loss	loss	NOUN
framr-1738	65	16	provisioning	provisioning	NOUN
framr-1738	65	17	(	(	PUNCT
framr-1738	65	18	llp	llp	NOUN
framr-1738	65	19	/	/	SYM
framr-1738	65	20	tla	tla	NOUN
framr-1738	65	21	)	)	PUNCT
framr-1738	65	22	of	of	ADP
framr-1738	65	23	the	the	DET
framr-1738	65	24	nigerian	nigerian	ADJ
framr-1738	65	25	banks	bank	NOUN
framr-1738	65	26	.	.	PUNCT
framr-1738	66	1	the	the	DET
framr-1738	66	2	hypotheses	hypothesis	NOUN
framr-1738	66	3	were	be	AUX
framr-1738	66	4	formulated	formulate	VERB
framr-1738	66	5	and	and	CCONJ
framr-1738	66	6	tested	test	VERB
framr-1738	66	7	at	at	ADP
framr-1738	66	8	5	5	NUM
framr-1738	66	9	%	%	NOUN
framr-1738	66	10	significance	significance	NOUN
framr-1738	66	11	level	level	NOUN
framr-1738	66	12	in	in	ADP
framr-1738	66	13	null	null	ADJ
framr-1738	66	14	form	form	NOUN
framr-1738	66	15	as	as	SCONJ
framr-1738	66	16	stated	state	VERB
framr-1738	66	17	below	below	ADV
framr-1738	66	18	:	:	PUNCT
framr-1738	66	19	ho1	ho1	PROPN
framr-1738	66	20	:	:	PUNCT
framr-1738	66	21	ifrs	ifrs	NOUN
framr-1738	66	22	adoption	adoption	NOUN
framr-1738	66	23	has	have	VERB
framr-1738	66	24	no	no	DET
framr-1738	66	25	significant	significant	ADJ
framr-1738	66	26	effect	effect	NOUN
framr-1738	66	27	on	on	ADP
framr-1738	66	28	average	average	ADJ
framr-1738	66	29	profit	profit	NOUN
framr-1738	66	30	after	after	ADP
framr-1738	66	31	tax	tax	NOUN
framr-1738	66	32	(	(	PUNCT
framr-1738	66	33	apat	apat	NOUN
framr-1738	66	34	)	)	PUNCT
framr-1738	66	35	of	of	ADP
framr-1738	66	36	the	the	DET
framr-1738	66	37	nigerian	nigerian	ADJ
framr-1738	66	38	banks	bank	NOUN
framr-1738	66	39	.	.	PUNCT
framr-1738	67	1	ho2	ho2	NOUN
framr-1738	67	2	:	:	PUNCT
framr-1738	67	3	the	the	DET
framr-1738	67	4	effect	effect	NOUN
framr-1738	67	5	of	of	ADP
framr-1738	67	6	ifrs	ifrs	ADJ
framr-1738	67	7	adoption	adoption	NOUN
framr-1738	67	8	on	on	ADP
framr-1738	67	9	average	average	ADJ
framr-1738	67	10	ratio	ratio	NOUN
framr-1738	67	11	of	of	ADP
framr-1738	67	12	loan	loan	NOUN
framr-1738	67	13	loss	loss	NOUN
framr-1738	67	14	provisioning	provisioning	NOUN
framr-1738	67	15	(	(	PUNCT
framr-1738	67	16	llp	llp	NOUN
framr-1738	67	17	/	/	SYM
framr-1738	67	18	tla	tla	NOUN
framr-1738	67	19	)	)	PUNCT
framr-1738	67	20	of	of	ADP
framr-1738	67	21	the	the	DET
framr-1738	67	22	nigerian	nigerian	ADJ
framr-1738	67	23	banks	bank	NOUN
framr-1738	67	24	is	be	AUX
framr-1738	67	25	not	not	PART
framr-1738	67	26	significant	significant	ADJ
framr-1738	67	27	.	.	PUNCT
framr-1738	68	1	ho3	ho3	NOUN
framr-1738	68	2	:	:	PUNCT
framr-1738	68	3	ifrs	ifrs	NOUN
framr-1738	68	4	adoption	adoption	NOUN
framr-1738	68	5	does	do	AUX
framr-1738	68	6	not	not	PART
framr-1738	68	7	have	have	VERB
framr-1738	68	8	significant	significant	ADJ
framr-1738	68	9	effect	effect	NOUN
framr-1738	68	10	on	on	ADP
framr-1738	68	11	average	average	ADJ
framr-1738	68	12	net	net	ADJ
framr-1738	68	13	interest	interest	NOUN
framr-1738	68	14	income	income	NOUN
framr-1738	68	15	(	(	PUNCT
framr-1738	68	16	anii	anii	PROPN
framr-1738	68	17	)	)	PUNCT
framr-1738	68	18	of	of	ADP
framr-1738	68	19	the	the	DET
framr-1738	68	20	deposit	deposit	NOUN
framr-1738	68	21	money	money	NOUN
framr-1738	68	22	banks	bank	NOUN
framr-1738	68	23	.	.	PUNCT
framr-1738	69	1	1.2	1.2	NUM
framr-1738	69	2	.	.	PUNCT
framr-1738	69	3	statement	statement	NOUN
framr-1738	69	4	of	of	ADP
framr-1738	69	5	the	the	DET
framr-1738	69	6	problem	problem	NOUN
framr-1738	69	7	a	a	DET
framr-1738	69	8	number	number	NOUN
framr-1738	69	9	of	of	ADP
framr-1738	69	10	empirical	empirical	ADJ
framr-1738	69	11	studies	study	NOUN
framr-1738	69	12	have	have	AUX
framr-1738	69	13	been	be	AUX
framr-1738	69	14	carried	carry	VERB
framr-1738	69	15	out	out	ADP
framr-1738	69	16	on	on	ADP
framr-1738	69	17	the	the	DET
framr-1738	69	18	effect	effect	NOUN
framr-1738	69	19	of	of	ADP
framr-1738	69	20	ifrs	ifrs	ADJ
framr-1738	69	21	adoption	adoption	NOUN
framr-1738	69	22	on	on	ADP
framr-1738	69	23	earnings	earning	NOUN
framr-1738	69	24	management	management	NOUN
framr-1738	69	25	and	and	CCONJ
framr-1738	69	26	earnings	earning	NOUN
framr-1738	69	27	quality	quality	NOUN
framr-1738	69	28	in	in	ADP
framr-1738	69	29	banks	bank	NOUN
framr-1738	69	30	in	in	ADP
framr-1738	69	31	and	and	CCONJ
framr-1738	69	32	outside	outside	ADP
framr-1738	69	33	nigeria	nigeria	PROPN
framr-1738	69	34	.	.	PUNCT
framr-1738	70	1	the	the	DET
framr-1738	70	2	studies	study	NOUN
framr-1738	70	3	adopted	adopt	VERB
framr-1738	70	4	various	various	ADJ
framr-1738	70	5	models	model	NOUN
framr-1738	70	6	.	.	PUNCT
framr-1738	71	1	for	for	ADP
framr-1738	71	2	instance	instance	NOUN
framr-1738	71	3	,	,	PUNCT
framr-1738	71	4	odoemelam	odoemelam	PROPN
framr-1738	71	5	,	,	PUNCT
framr-1738	71	6	okafor	okafor	PROPN
framr-1738	71	7	,	,	PUNCT
framr-1738	71	8	and	and	CCONJ
framr-1738	71	9	ofoegbu	ofoegbu	NOUN
framr-1738	71	10	(	(	PUNCT
framr-1738	71	11	2019	2019	NUM
framr-1738	71	12	)	)	PUNCT
framr-1738	71	13	–	–	PUNCT
framr-1738	71	14	nigeria	nigeria	PROPN
framr-1738	71	15	employed	employ	VERB
framr-1738	71	16	fixed	fix	VERB
framr-1738	71	17	effects	effect	NOUN
framr-1738	71	18	approach	approach	NOUN
framr-1738	71	19	in	in	ADP
framr-1738	71	20	modified	modify	VERB
framr-1738	71	21	ohlson	ohlson	NOUN
framr-1738	71	22	model	model	NOUN
framr-1738	71	23	,	,	PUNCT
framr-1738	71	24	malofeeva	malofeeva	PROPN
framr-1738	71	25	(	(	PUNCT
framr-1738	71	26	2018	2018	NUM
framr-1738	71	27	)	)	PUNCT
framr-1738	71	28	russia	russia	PROPN
framr-1738	71	29	adopted	adopt	VERB
framr-1738	71	30	multiple	multiple	ADJ
framr-1738	71	31	linear	linear	ADJ
framr-1738	71	32	regression	regression	NOUN
framr-1738	71	33	model	model	NOUN
framr-1738	71	34	covering	cover	VERB
framr-1738	71	35	post	post	NOUN
framr-1738	71	36	adoption	adoption	NOUN
framr-1738	71	37	period	period	NOUN
framr-1738	71	38	,	,	PUNCT
framr-1738	71	39	hasan	hasan	PROPN
framr-1738	71	40	and	and	CCONJ
framr-1738	71	41	rahman	rahman	PROPN
framr-1738	71	42	(	(	PUNCT
framr-1738	71	43	2017	2017	NUM
framr-1738	71	44	)	)	PUNCT
framr-1738	71	45	bangladesh	bangladesh	NOUN
framr-1738	71	46	adopted	adopt	VERB
framr-1738	71	47	extended	extend	VERB
framr-1738	71	48	modified	modify	VERB
framr-1738	71	49	jones	jones	PROPN
framr-1738	71	50	model	model	NOUN
framr-1738	71	51	with	with	ADP
framr-1738	71	52	multiple	multiple	ADJ
framr-1738	71	53	regression	regression	NOUN
framr-1738	71	54	known	know	VERB
framr-1738	71	55	as	as	ADP
framr-1738	71	56	chung	chung	PROPN
framr-1738	71	57	,	,	PUNCT
framr-1738	71	58	firth	firth	PROPN
framr-1738	71	59	,	,	PUNCT
framr-1738	71	60	and	and	CCONJ
framr-1738	71	61	kim	kim	PROPN
framr-1738	71	62	(	(	PUNCT
framr-1738	71	63	2005	2005	NUM
framr-1738	71	64	)	)	PUNCT
framr-1738	71	65	model	model	NOUN
framr-1738	71	66	,	,	PUNCT
framr-1738	71	67	uwuigbe	uwuigbe	NOUN
framr-1738	71	68	,	,	PUNCT
framr-1738	71	69	agba	agba	PROPN
framr-1738	71	70	,	,	PUNCT
framr-1738	71	71	jimoh	jimoh	ADJ
framr-1738	71	72	,	,	PUNCT
framr-1738	71	73	olubukunola	olubukunola	PROPN
framr-1738	71	74	,	,	PUNCT
framr-1738	71	75	and	and	CCONJ
framr-1738	71	76	rehimetu	rehimetu	NOUN
framr-1738	71	77	(	(	PUNCT
framr-1738	71	78	2017	2017	NUM
framr-1738	71	79	)	)	PUNCT
framr-1738	72	1	nigeria	nigeria	PROPN
framr-1738	72	2	employed	employ	VERB
framr-1738	72	3	pre	pre	VERB
framr-1738	72	4	and	and	CCONJ
framr-1738	72	5	post	post	VERB
framr-1738	72	6	adoption	adoption	NOUN
framr-1738	72	7	approach	approach	NOUN
framr-1738	72	8	with	with	ADP
framr-1738	72	9	regression	regression	NOUN
framr-1738	72	10	model	model	NOUN
framr-1738	72	11	,	,	PUNCT
framr-1738	72	12	hassan	hassan	PROPN
framr-1738	72	13	(	(	PUNCT
framr-1738	72	14	2015	2015	NUM
framr-1738	72	15	)	)	PUNCT
framr-1738	72	16	-nigeria	-nigeria	NOUN
framr-1738	72	17	followed	follow	VERB
framr-1738	72	18	pre	pre	NOUN
framr-1738	73	1	and	and	CCONJ
framr-1738	73	2	post	post	VERB
framr-1738	73	3	adoption	adoption	NOUN
framr-1738	73	4	model	model	NOUN
framr-1738	73	5	with	with	ADP
framr-1738	73	6	two	two	NUM
framr-1738	73	7	steps	step	NOUN
framr-1738	73	8	multiple	multiple	ADJ
framr-1738	73	9	regression	regression	NOUN
framr-1738	73	10	framework	framework	NOUN
framr-1738	73	11	while	while	SCONJ
framr-1738	73	12	mechelli	mechelli	PROPN
framr-1738	73	13	and	and	CCONJ
framr-1738	73	14	cimini	cimini	PROPN
framr-1738	73	15	(	(	PUNCT
framr-1738	73	16	2013	2013	NUM
framr-1738	73	17	)	)	PUNCT
framr-1738	73	18	european	european	PROPN
framr-1738	73	19	union	union	PROPN
framr-1738	73	20	and	and	CCONJ
framr-1738	73	21	rudra	rudra	PROPN
framr-1738	73	22	and	and	CCONJ
framr-1738	73	23	bhattacharjee	bhattacharjee	PROPN
framr-1738	73	24	(	(	PUNCT
framr-1738	73	25	2012	2012	NUM
framr-1738	73	26	)	)	PUNCT
framr-1738	73	27	–	–	PUNCT
framr-1738	73	28	india	india	PROPN
framr-1738	73	29	employed	employ	VERB
framr-1738	73	30	multiple	multiple	ADJ
framr-1738	73	31	regression	regression	NOUN
framr-1738	73	32	with	with	ADP
framr-1738	73	33	constructed	construct	VERB
framr-1738	73	34	composite	composite	ADJ
framr-1738	73	35	index	index	NOUN
framr-1738	73	36	of	of	ADP
framr-1738	73	37	earnings	earning	NOUN
framr-1738	73	38	management	management	NOUN
framr-1738	73	39	and	and	CCONJ
framr-1738	73	40	dummy	dummy	ADJ
framr-1738	73	41	variable	variable	NOUN
framr-1738	73	42	the	the	DET
framr-1738	73	43	pre	pre	NOUN
framr-1738	73	44	and	and	CCONJ
framr-1738	73	45	post	post	VERB
framr-1738	73	46	adoption	adoption	NOUN
framr-1738	73	47	era	era	NOUN
framr-1738	73	48	approach	approach	NOUN
framr-1738	73	49	commonly	commonly	ADV
framr-1738	73	50	adopted	adopt	VERB
framr-1738	73	51	for	for	ADP
framr-1738	73	52	a	a	DET
framr-1738	73	53	study	study	NOUN
framr-1738	73	54	of	of	ADP
framr-1738	73	55	this	this	DET
framr-1738	73	56	nature	nature	NOUN
framr-1738	73	57	,	,	PUNCT
framr-1738	73	58	is	be	AUX
framr-1738	73	59	ordinarily	ordinarily	ADV
framr-1738	73	60	affected	affect	VERB
framr-1738	73	61	by	by	ADP
framr-1738	73	62	a	a	DET
framr-1738	73	63	lot	lot	NOUN
framr-1738	73	64	of	of	ADP
framr-1738	73	65	concomitant	concomitant	ADJ
framr-1738	73	66	factors	factor	NOUN
framr-1738	73	67	during	during	ADP
framr-1738	73	68	the	the	DET
framr-1738	73	69	post	post	NOUN
framr-1738	73	70	adoption	adoption	NOUN
framr-1738	73	71	period	period	NOUN
framr-1738	73	72	.	.	PUNCT
framr-1738	74	1	factors	factor	NOUN
framr-1738	74	2	such	such	ADJ
framr-1738	74	3	as	as	ADP
framr-1738	74	4	economic	economic	ADJ
framr-1738	74	5	conditions	condition	NOUN
framr-1738	74	6	,	,	PUNCT
framr-1738	74	7	financial	financial	ADJ
framr-1738	74	8	,	,	PUNCT
framr-1738	74	9	regulatory	regulatory	ADJ
framr-1738	74	10	and	and	CCONJ
framr-1738	74	11	enforcement	enforcement	NOUN
framr-1738	74	12	of	of	ADP
framr-1738	74	13	reforms	reform	NOUN
framr-1738	74	14	in	in	ADP
framr-1738	74	15	the	the	DET
framr-1738	74	16	post	post	NOUN
framr-1738	74	17	adoption	adoption	NOUN
framr-1738	74	18	era	era	NOUN
framr-1738	74	19	normally	normally	ADV
framr-1738	74	20	affect	affect	VERB
framr-1738	74	21	performance	performance	NOUN
framr-1738	74	22	outcomes	outcome	NOUN
framr-1738	74	23	in	in	ADP
framr-1738	74	24	the	the	DET
framr-1738	74	25	period	period	NOUN
framr-1738	74	26	.	.	PUNCT
framr-1738	75	1	adopting	adopt	VERB
framr-1738	75	2	the	the	DET
framr-1738	75	3	fundamental	fundamental	ADJ
framr-1738	75	4	effect	effect	NOUN
framr-1738	75	5	approach	approach	NOUN
framr-1738	75	6	,	,	PUNCT
framr-1738	75	7	first	first	ADV
framr-1738	75	8	conceptualized	conceptualize	VERB
framr-1738	75	9	and	and	CCONJ
framr-1738	75	10	adopted	adopt	VERB
framr-1738	75	11	in	in	ADP
framr-1738	75	12	nwaubani	nwaubani	NOUN
framr-1738	75	13	and	and	CCONJ
framr-1738	75	14	okoro	okoro	NOUN
framr-1738	75	15	(	(	PUNCT
framr-1738	75	16	2018	2018	NUM
framr-1738	75	17	)	)	PUNCT
framr-1738	75	18	focuses	focus	VERB
framr-1738	75	19	on	on	ADP
framr-1738	75	20	the	the	DET
framr-1738	75	21	ifrs	ifrs	NOUN
framr-1738	75	22	-	-	PUNCT
framr-1738	75	23	equivalent	equivalent	NOUN
framr-1738	75	24	of	of	ADP
framr-1738	75	25	the	the	DET
framr-1738	75	26	relevant	relevant	ADJ
framr-1738	75	27	gaap	gaap	NOUN
framr-1738	75	28	performance	performance	NOUN
framr-1738	75	29	indexes	index	NOUN
framr-1738	75	30	at	at	ADP
framr-1738	75	31	the	the	DET
framr-1738	75	32	date	date	NOUN
framr-1738	75	33	of	of	ADP
framr-1738	75	34	adoption	adoption	NOUN
framr-1738	75	35	.	.	PUNCT
framr-1738	76	1	therefore	therefore	ADV
framr-1738	76	2	,	,	PUNCT
framr-1738	76	3	the	the	DET
framr-1738	76	4	fundamental	fundamental	ADJ
framr-1738	76	5	effect	effect	NOUN
framr-1738	76	6	framework	framework	NOUN
framr-1738	76	7	attempts	attempt	VERB
framr-1738	76	8	to	to	PART
framr-1738	76	9	establish	establish	VERB
framr-1738	76	10	the	the	DET
framr-1738	76	11	effect	effect	NOUN
framr-1738	76	12	of	of	ADP
framr-1738	76	13	the	the	DET
framr-1738	76	14	ifrs	ifrs	ADJ
framr-1738	76	15	adoption	adoption	NOUN
framr-1738	76	16	on	on	ADP
framr-1738	76	17	earnings	earning	NOUN
framr-1738	76	18	management	management	NOUN
framr-1738	76	19	and	and	CCONJ
framr-1738	76	20	earnings	earning	NOUN
framr-1738	76	21	quality	quality	NOUN
framr-1738	76	22	based	base	VERB
framr-1738	76	23	on	on	ADP
framr-1738	76	24	the	the	DET
framr-1738	76	25	fundamental	fundamental	ADJ
framr-1738	76	26	differences	difference	NOUN
framr-1738	76	27	between	between	ADP
framr-1738	76	28	the	the	DET
framr-1738	76	29	two	two	NUM
framr-1738	76	30	standard	standard	ADJ
framr-1738	76	31	regimes	regime	NOUN
framr-1738	76	32	devoid	devoid	ADJ
framr-1738	76	33	of	of	ADP
framr-1738	76	34	the	the	DET
framr-1738	76	35	influence	influence	NOUN
framr-1738	76	36	of	of	ADP
framr-1738	76	37	the	the	DET
framr-1738	76	38	concomitant	concomitant	ADJ
framr-1738	76	39	factors	factor	NOUN
framr-1738	76	40	during	during	ADP
framr-1738	76	41	the	the	DET
framr-1738	76	42	post	post	NOUN
framr-1738	76	43	adoption	adoption	NOUN
framr-1738	76	44	period	period	NOUN
framr-1738	76	45	.	.	PUNCT
framr-1738	77	1	this	this	DET
framr-1738	77	2	framework	framework	NOUN
framr-1738	77	3	is	be	AUX
framr-1738	77	4	adopted	adopt	VERB
framr-1738	77	5	for	for	ADP
framr-1738	77	6	this	this	DET
framr-1738	77	7	study	study	NOUN
framr-1738	77	8	and	and	CCONJ
framr-1738	77	9	constitutes	constitute	VERB
framr-1738	77	10	a	a	DET
framr-1738	77	11	major	major	ADJ
framr-1738	77	12	motivation	motivation	NOUN
framr-1738	77	13	for	for	ADP
framr-1738	77	14	the	the	DET
framr-1738	77	15	study	study	NOUN
framr-1738	77	16	.	.	PUNCT
framr-1738	78	1	financial	financial	ADJ
framr-1738	78	2	risk	risk	NOUN
framr-1738	78	3	and	and	CCONJ
framr-1738	78	4	management	management	NOUN
framr-1738	78	5	reviews	review	NOUN
framr-1738	78	6	,	,	PUNCT
framr-1738	78	7	2020	2020	NUM
framr-1738	78	8	,	,	PUNCT
framr-1738	78	9	6(1	6(1	NUM
framr-1738	78	10	):	):	PUNCT
framr-1738	78	11	52	52	NUM
framr-1738	78	12	-	-	SYM
framr-1738	78	13	78	78	NUM
framr-1738	78	14	55	55	NUM
framr-1738	78	15	©	©	PROPN
framr-1738	78	16	2020	2020	NUM
framr-1738	78	17	conscientia	conscientia	PROPN
framr-1738	78	18	beam	beam	PROPN
framr-1738	78	19	.	.	PUNCT
framr-1738	79	1	all	all	DET
framr-1738	79	2	rights	right	NOUN
framr-1738	79	3	reserved	reserve	VERB
framr-1738	79	4	.	.	PUNCT
framr-1738	80	1	another	another	DET
framr-1738	80	2	challenge	challenge	NOUN
framr-1738	80	3	associated	associate	VERB
framr-1738	80	4	with	with	ADP
framr-1738	80	5	previous	previous	ADJ
framr-1738	80	6	empirical	empirical	ADJ
framr-1738	80	7	works	work	NOUN
framr-1738	80	8	is	be	AUX
framr-1738	80	9	the	the	DET
framr-1738	80	10	conflicting	conflict	VERB
framr-1738	80	11	outcomes	outcome	NOUN
framr-1738	80	12	over	over	ADP
framr-1738	80	13	the	the	DET
framr-1738	80	14	effect	effect	NOUN
framr-1738	80	15	of	of	ADP
framr-1738	80	16	ifrs	ifrs	ADJ
framr-1738	80	17	adoption	adoption	NOUN
framr-1738	80	18	on	on	ADP
framr-1738	80	19	earnings	earning	NOUN
framr-1738	80	20	management	management	NOUN
framr-1738	80	21	and	and	CCONJ
framr-1738	80	22	quality	quality	NOUN
framr-1738	80	23	.	.	PUNCT
framr-1738	81	1	while	while	SCONJ
framr-1738	81	2	odoemelam	odoemelam	PROPN
framr-1738	81	3	et	et	PROPN
framr-1738	81	4	al	al	PROPN
framr-1738	81	5	.	.	PROPN
framr-1738	82	1	(	(	PUNCT
framr-1738	82	2	2019	2019	NUM
framr-1738	82	3	)	)	PUNCT
framr-1738	82	4	-nigeria	-nigeria	PROPN
framr-1738	82	5	,	,	PUNCT
framr-1738	82	6	hassan	hassan	PROPN
framr-1738	82	7	(	(	PUNCT
framr-1738	82	8	2015	2015	NUM
framr-1738	82	9	)	)	PUNCT
framr-1738	82	10	-nigeria	-nigeria	NOUN
framr-1738	82	11	,	,	PUNCT
framr-1738	82	12	sellami	sellami	NOUN
framr-1738	82	13	and	and	CCONJ
framr-1738	82	14	slimi	slimi	PROPN
framr-1738	82	15	(	(	PUNCT
framr-1738	82	16	2016	2016	NUM
framr-1738	82	17	)	)	PUNCT
framr-1738	82	18	-south	-south	ADJ
framr-1738	82	19	africa	africa	PROPN
framr-1738	82	20	and	and	CCONJ
framr-1738	82	21	mechelli	mechelli	PROPN
framr-1738	82	22	and	and	CCONJ
framr-1738	82	23	cimini	cimini	PROPN
framr-1738	82	24	(	(	PUNCT
framr-1738	82	25	2013)-eu	2013)-eu	NOUN
framr-1738	82	26	documented	document	VERB
framr-1738	82	27	less	less	ADJ
framr-1738	82	28	earnings	earning	NOUN
framr-1738	82	29	management	management	NOUN
framr-1738	82	30	and	and	CCONJ
framr-1738	82	31	enhanced	enhance	VERB
framr-1738	82	32	earnings	earning	NOUN
framr-1738	82	33	quality	quality	NOUN
framr-1738	82	34	in	in	ADP
framr-1738	82	35	the	the	DET
framr-1738	82	36	post	post	NOUN
framr-1738	82	37	ifrs	ifrs	PROPN
framr-1738	82	38	adoption	adoption	PROPN
framr-1738	82	39	era	era	NOUN
framr-1738	82	40	;	;	PUNCT
framr-1738	82	41	mongrut	mongrut	NOUN
framr-1738	82	42	and	and	CCONJ
framr-1738	82	43	winkelried	winkelrie	VERB
framr-1738	82	44	(	(	PUNCT
framr-1738	82	45	2019	2019	NUM
framr-1738	82	46	)	)	PUNCT
framr-1738	82	47	–	–	PUNCT
framr-1738	82	48	latin	latin	PROPN
framr-1738	82	49	america	america	PROPN
framr-1738	82	50	,	,	PUNCT
framr-1738	82	51	malofeeva	malofeeva	PROPN
framr-1738	82	52	(	(	PUNCT
framr-1738	82	53	2018	2018	NUM
framr-1738	82	54	)	)	PUNCT
framr-1738	82	55	russia	russia	PROPN
framr-1738	82	56	,	,	PUNCT
framr-1738	82	57	uwuigbe	uwuigbe	NOUN
framr-1738	82	58	et	et	PROPN
framr-1738	82	59	al	al	PROPN
framr-1738	82	60	.	.	PUNCT
framr-1738	83	1	(	(	PUNCT
framr-1738	83	2	2017)-nigeria	2017)-nigeria	NUM
framr-1738	83	3	,	,	PUNCT
framr-1738	83	4	uwuigbe	uwuigbe	NOUN
framr-1738	83	5	,	,	PUNCT
framr-1738	83	6	emeni	emeni	NOUN
framr-1738	83	7	,	,	PUNCT
framr-1738	83	8	uwuigbe	uwuigbe	NOUN
framr-1738	83	9	,	,	PUNCT
framr-1738	83	10	and	and	CCONJ
framr-1738	83	11	ataiwrehe	ataiwrehe	ADV
framr-1738	83	12	(	(	PUNCT
framr-1738	83	13	2016	2016	NUM
framr-1738	83	14	)	)	PUNCT
framr-1738	83	15	nigeria	nigeria	PROPN
framr-1738	83	16	and	and	CCONJ
framr-1738	83	17	rudra	rudra	PROPN
framr-1738	83	18	and	and	CCONJ
framr-1738	83	19	bhattacharjee	bhattacharjee	PROPN
framr-1738	83	20	(	(	PUNCT
framr-1738	83	21	2012)-india	2012)-india	PROPN
framr-1738	83	22	reported	report	VERB
framr-1738	83	23	increased	increase	VERB
framr-1738	83	24	earnings	earning	NOUN
framr-1738	83	25	management	management	NOUN
framr-1738	83	26	and	and	CCONJ
framr-1738	83	27	less	less	ADJ
framr-1738	83	28	earnings	earning	NOUN
framr-1738	83	29	quality	quality	NOUN
framr-1738	83	30	in	in	ADP
framr-1738	83	31	the	the	DET
framr-1738	83	32	period	period	NOUN
framr-1738	83	33	after	after	ADP
framr-1738	83	34	the	the	DET
framr-1738	83	35	adoption	adoption	NOUN
framr-1738	83	36	.	.	PUNCT
framr-1738	84	1	even	even	ADV
framr-1738	84	2	said	say	VERB
framr-1738	84	3	(	(	PUNCT
framr-1738	84	4	2019)canada	2019)canada	NOUN
framr-1738	84	5	reported	report	VERB
framr-1738	84	6	no	no	DET
framr-1738	84	7	effect	effect	NOUN
framr-1738	84	8	.	.	PUNCT
framr-1738	85	1	part	part	NOUN
framr-1738	85	2	of	of	ADP
framr-1738	85	3	the	the	DET
framr-1738	85	4	motivation	motivation	NOUN
framr-1738	85	5	for	for	ADP
framr-1738	85	6	this	this	DET
framr-1738	85	7	study	study	NOUN
framr-1738	85	8	is	be	AUX
framr-1738	85	9	an	an	DET
framr-1738	85	10	attempt	attempt	NOUN
framr-1738	85	11	based	base	VERB
framr-1738	85	12	on	on	ADP
framr-1738	85	13	the	the	DET
framr-1738	85	14	fundamental	fundamental	ADJ
framr-1738	85	15	effect	effect	NOUN
framr-1738	85	16	framework	framework	NOUN
framr-1738	85	17	at	at	ADP
framr-1738	85	18	resolving	resolve	VERB
framr-1738	85	19	the	the	DET
framr-1738	85	20	conflicts	conflict	NOUN
framr-1738	85	21	.	.	PUNCT
framr-1738	86	1	2	2	X
framr-1738	86	2	.	.	X
framr-1738	86	3	conceptual	conceptual	ADJ
framr-1738	86	4	framework	framework	NOUN
framr-1738	86	5	2.1	2.1	NUM
framr-1738	86	6	.	.	PUNCT
framr-1738	87	1	earnings	earning	NOUN
framr-1738	87	2	management	management	NOUN
framr-1738	87	3	earnings	earning	NOUN
framr-1738	87	4	management	management	NOUN
framr-1738	87	5	involves	involve	VERB
framr-1738	87	6	the	the	DET
framr-1738	87	7	use	use	NOUN
framr-1738	87	8	of	of	ADP
framr-1738	87	9	discretional	discretional	ADJ
framr-1738	87	10	judgment	judgment	NOUN
framr-1738	87	11	by	by	ADP
framr-1738	87	12	managers	manager	NOUN
framr-1738	87	13	in	in	ADP
framr-1738	87	14	financial	financial	ADJ
framr-1738	87	15	reporting	reporting	NOUN
framr-1738	87	16	and	and	CCONJ
framr-1738	87	17	in	in	ADP
framr-1738	87	18	handling	handle	VERB
framr-1738	87	19	financial	financial	ADJ
framr-1738	87	20	transactions	transaction	NOUN
framr-1738	87	21	in	in	ADP
framr-1738	87	22	order	order	NOUN
framr-1738	87	23	to	to	PART
framr-1738	87	24	present	present	VERB
framr-1738	87	25	a	a	DET
framr-1738	87	26	misleading	misleading	ADJ
framr-1738	87	27	financial	financial	ADJ
framr-1738	87	28	reports	report	NOUN
framr-1738	87	29	to	to	ADP
framr-1738	87	30	stakeholders	stakeholder	NOUN
framr-1738	87	31	(	(	PUNCT
framr-1738	87	32	ceccobelli	ceccobelli	PROPN
framr-1738	87	33	&	&	CCONJ
framr-1738	87	34	giosi	giosi	PROPN
framr-1738	87	35	,	,	PUNCT
framr-1738	87	36	2019	2019	NUM
framr-1738	87	37	)	)	PUNCT
framr-1738	87	38	.	.	PUNCT
framr-1738	88	1	in	in	ADP
framr-1738	88	2	the	the	DET
framr-1738	88	3	view	view	NOUN
framr-1738	88	4	of	of	ADP
framr-1738	88	5	tuovila	tuovila	NOUN
framr-1738	88	6	(	(	PUNCT
framr-1738	88	7	2019	2019	NUM
framr-1738	88	8	)	)	PUNCT
framr-1738	88	9	earnings	earning	NOUN
framr-1738	88	10	management	management	NOUN
framr-1738	88	11	refers	refer	VERB
framr-1738	88	12	to	to	ADP
framr-1738	88	13	the	the	DET
framr-1738	88	14	exploitation	exploitation	NOUN
framr-1738	88	15	of	of	ADP
framr-1738	88	16	the	the	DET
framr-1738	88	17	application	application	NOUN
framr-1738	88	18	of	of	ADP
framr-1738	88	19	the	the	DET
framr-1738	88	20	company	company	NOUN
framr-1738	88	21	's	's	PART
framr-1738	88	22	accounting	accounting	NOUN
framr-1738	88	23	practices	practice	NOUN
framr-1738	88	24	by	by	ADP
framr-1738	88	25	management	management	NOUN
framr-1738	88	26	to	to	PART
framr-1738	88	27	achieve	achieve	VERB
framr-1738	88	28	some	some	DET
framr-1738	88	29	financial	financial	ADJ
framr-1738	88	30	expectations	expectation	NOUN
framr-1738	88	31	which	which	PRON
framr-1738	88	32	may	may	AUX
framr-1738	88	33	not	not	PART
framr-1738	88	34	be	be	AUX
framr-1738	88	35	real	real	ADJ
framr-1738	88	36	.	.	PUNCT
framr-1738	89	1	earnings	earning	NOUN
framr-1738	89	2	management	management	NOUN
framr-1738	89	3	can	can	AUX
framr-1738	89	4	also	also	ADV
framr-1738	89	5	be	be	AUX
framr-1738	89	6	viewed	view	VERB
framr-1738	89	7	as	as	SCONJ
framr-1738	89	8	management	management	NOUN
framr-1738	89	9	action	action	NOUN
framr-1738	89	10	intentionally	intentionally	ADV
framr-1738	89	11	carried	carry	VERB
framr-1738	89	12	out	out	ADP
framr-1738	89	13	with	with	ADP
framr-1738	89	14	the	the	DET
framr-1738	89	15	aim	aim	NOUN
framr-1738	89	16	of	of	ADP
framr-1738	89	17	achieving	achieve	VERB
framr-1738	89	18	desired	desire	VERB
framr-1738	89	19	results	result	NOUN
framr-1738	89	20	which	which	PRON
framr-1738	89	21	do	do	AUX
framr-1738	89	22	not	not	PART
framr-1738	89	23	represent	represent	VERB
framr-1738	89	24	the	the	DET
framr-1738	89	25	real	real	ADJ
framr-1738	89	26	outcomes	outcome	NOUN
framr-1738	89	27	(	(	PUNCT
framr-1738	89	28	goel	goel	PROPN
framr-1738	89	29	,	,	PUNCT
framr-1738	89	30	2016	2016	NUM
framr-1738	89	31	)	)	PUNCT
framr-1738	89	32	.	.	PUNCT
framr-1738	90	1	according	accord	VERB
framr-1738	90	2	to	to	ADP
framr-1738	90	3	mechelli	mechelli	PROPN
framr-1738	90	4	and	and	CCONJ
framr-1738	90	5	cimini	cimini	PROPN
framr-1738	90	6	(	(	PUNCT
framr-1738	90	7	2013	2013	NUM
framr-1738	90	8	)	)	PUNCT
framr-1738	90	9	;	;	PUNCT
framr-1738	90	10	chen	chen	PROPN
framr-1738	90	11	,	,	PUNCT
framr-1738	90	12	tang	tang	PROPN
framr-1738	90	13	,	,	PUNCT
framr-1738	90	14	jiang	jiang	PROPN
framr-1738	90	15	,	,	PUNCT
framr-1738	90	16	and	and	CCONJ
framr-1738	90	17	lin	lin	PROPN
framr-1738	90	18	(	(	PUNCT
framr-1738	90	19	2010	2010	NUM
framr-1738	90	20	)	)	PUNCT
framr-1738	90	21	earnings	earning	NOUN
framr-1738	90	22	management	management	NOUN
framr-1738	90	23	could	could	AUX
framr-1738	90	24	be	be	AUX
framr-1738	90	25	seen	see	VERB
framr-1738	90	26	as	as	ADP
framr-1738	90	27	the	the	DET
framr-1738	90	28	manipulation	manipulation	NOUN
framr-1738	90	29	of	of	ADP
framr-1738	90	30	firms‟	firms‟	X
framr-1738	90	31	economic	economic	ADJ
framr-1738	90	32	performance	performance	NOUN
framr-1738	90	33	with	with	ADP
framr-1738	90	34	the	the	DET
framr-1738	90	35	intention	intention	NOUN
framr-1738	90	36	to	to	PART
framr-1738	90	37	mislead	mislead	VERB
framr-1738	90	38	the	the	DET
framr-1738	90	39	stakeholder	stakeholder	NOUN
framr-1738	90	40	and	and	CCONJ
framr-1738	90	41	users	user	NOUN
framr-1738	90	42	.	.	PUNCT
framr-1738	91	1	going	go	VERB
framr-1738	91	2	further	far	ADV
framr-1738	91	3	(	(	PUNCT
framr-1738	91	4	mechelli	mechelli	PROPN
framr-1738	91	5	&	&	CCONJ
framr-1738	91	6	cimini	cimini	PROPN
framr-1738	91	7	,	,	PUNCT
framr-1738	91	8	2013	2013	NUM
framr-1738	91	9	)	)	PUNCT
framr-1738	91	10	share	share	VERB
framr-1738	91	11	the	the	DET
framr-1738	91	12	opinion	opinion	NOUN
framr-1738	91	13	of	of	ADP
framr-1738	91	14	callao	callao	PROPN
framr-1738	91	15	and	and	CCONJ
framr-1738	91	16	jarne	jarne	PROPN
framr-1738	91	17	(	(	PUNCT
framr-1738	91	18	2010	2010	NUM
framr-1738	91	19	)	)	PUNCT
framr-1738	91	20	that	that	SCONJ
framr-1738	91	21	earnings	earning	NOUN
framr-1738	91	22	management	management	NOUN
framr-1738	91	23	equally	equally	ADV
framr-1738	91	24	manifests	manifest	VERB
framr-1738	91	25	when	when	SCONJ
framr-1738	91	26	insiders	insider	NOUN
framr-1738	91	27	manipulate	manipulate	VERB
framr-1738	91	28	real	real	ADJ
framr-1738	91	29	transactions	transaction	NOUN
framr-1738	91	30	so	so	SCONJ
framr-1738	91	31	as	as	SCONJ
framr-1738	91	32	to	to	PART
framr-1738	91	33	influence	influence	VERB
framr-1738	91	34	the	the	DET
framr-1738	91	35	earnings	earning	NOUN
framr-1738	91	36	level	level	NOUN
framr-1738	91	37	for	for	ADP
framr-1738	91	38	selfish	selfish	ADJ
framr-1738	91	39	reasons	reason	NOUN
framr-1738	91	40	.	.	PUNCT
framr-1738	92	1	the	the	DET
framr-1738	92	2	authors	author	NOUN
framr-1738	92	3	posit	posit	VERB
framr-1738	92	4	that	that	SCONJ
framr-1738	92	5	this	this	DET
framr-1738	92	6	practice	practice	NOUN
framr-1738	92	7	is	be	AUX
framr-1738	92	8	commonly	commonly	ADV
framr-1738	92	9	used	use	VERB
framr-1738	92	10	during	during	ADP
framr-1738	92	11	strict	strict	ADJ
framr-1738	92	12	accounting	accounting	NOUN
framr-1738	92	13	regulatory	regulatory	ADJ
framr-1738	92	14	controls	control	NOUN
framr-1738	92	15	.	.	PUNCT
framr-1738	93	1	in	in	ADP
framr-1738	93	2	the	the	DET
framr-1738	93	3	opinion	opinion	NOUN
framr-1738	93	4	of	of	ADP
framr-1738	93	5	maigoshi	maigoshi	PROPN
framr-1738	93	6	et	et	PROPN
framr-1738	93	7	al	al	PROPN
framr-1738	93	8	.	.	PROPN
framr-1738	94	1	(	(	PUNCT
framr-1738	94	2	2016	2016	NUM
framr-1738	94	3	)	)	PUNCT
framr-1738	94	4	earnings	earning	NOUN
framr-1738	94	5	management	management	NOUN
framr-1738	94	6	is	be	AUX
framr-1738	94	7	seen	see	VERB
framr-1738	94	8	as	as	ADP
framr-1738	94	9	a	a	DET
framr-1738	94	10	situation	situation	NOUN
framr-1738	94	11	where	where	SCONJ
framr-1738	94	12	managers	manager	NOUN
framr-1738	94	13	employ	employ	VERB
framr-1738	94	14	accounting	accounting	NOUN
framr-1738	94	15	judgments	judgment	NOUN
framr-1738	94	16	to	to	PART
framr-1738	94	17	handle	handle	VERB
framr-1738	94	18	a	a	DET
framr-1738	94	19	transaction	transaction	NOUN
framr-1738	94	20	in	in	ADP
framr-1738	94	21	a	a	DET
framr-1738	94	22	manner	manner	NOUN
framr-1738	94	23	that	that	PRON
framr-1738	94	24	misrepresent	misrepresent	VERB
framr-1738	94	25	the	the	DET
framr-1738	94	26	true	true	ADJ
framr-1738	94	27	economic	economic	ADJ
framr-1738	94	28	position	position	NOUN
framr-1738	94	29	of	of	ADP
framr-1738	94	30	the	the	DET
framr-1738	94	31	firm	firm	NOUN
framr-1738	94	32	in	in	ADP
framr-1738	94	33	order	order	NOUN
framr-1738	94	34	to	to	PART
framr-1738	94	35	influence	influence	VERB
framr-1738	94	36	the	the	DET
framr-1738	94	37	outcomes	outcome	NOUN
framr-1738	94	38	of	of	ADP
framr-1738	94	39	contractual	contractual	ADJ
framr-1738	94	40	agreements	agreement	NOUN
framr-1738	94	41	that	that	PRON
framr-1738	94	42	are	be	AUX
framr-1738	94	43	dependent	dependent	ADJ
framr-1738	94	44	on	on	ADP
framr-1738	94	45	reported	report	VERB
framr-1738	94	46	accounting	accounting	NOUN
framr-1738	94	47	numbers	number	NOUN
framr-1738	94	48	.	.	PUNCT
framr-1738	95	1	two	two	NUM
framr-1738	95	2	of	of	ADP
framr-1738	95	3	the	the	DET
framr-1738	95	4	early	early	ADJ
framr-1738	95	5	definitions	definition	NOUN
framr-1738	95	6	of	of	ADP
framr-1738	95	7	earnings	earning	NOUN
framr-1738	95	8	management	management	NOUN
framr-1738	95	9	were	be	AUX
framr-1738	95	10	given	give	VERB
framr-1738	95	11	by	by	ADP
framr-1738	95	12	schipper	schipper	NOUN
framr-1738	95	13	(	(	PUNCT
framr-1738	95	14	1989	1989	NUM
framr-1738	95	15	)	)	PUNCT
framr-1738	95	16	and	and	CCONJ
framr-1738	95	17	healy	healy	PROPN
framr-1738	95	18	and	and	CCONJ
framr-1738	95	19	wahlen	wahlen	PROPN
framr-1738	95	20	(	(	PUNCT
framr-1738	95	21	1999	1999	NUM
framr-1738	95	22	)	)	PUNCT
framr-1738	95	23	.	.	PUNCT
framr-1738	96	1	while	while	SCONJ
framr-1738	96	2	schipper	schipper	NOUN
framr-1738	96	3	,	,	PUNCT
framr-1738	96	4	views	view	VERB
framr-1738	96	5	earnings	earning	NOUN
framr-1738	96	6	management	management	NOUN
framr-1738	96	7	as	as	ADP
framr-1738	96	8	“	"	PUNCT
framr-1738	96	9	a	a	DET
framr-1738	96	10	purposeful	purposeful	ADJ
framr-1738	96	11	intervention	intervention	NOUN
framr-1738	96	12	in	in	ADP
framr-1738	96	13	the	the	DET
framr-1738	96	14	external	external	ADJ
framr-1738	96	15	financial	financial	ADJ
framr-1738	96	16	reporting	reporting	NOUN
framr-1738	96	17	process	process	NOUN
framr-1738	96	18	,	,	PUNCT
framr-1738	96	19	with	with	ADP
framr-1738	96	20	the	the	DET
framr-1738	96	21	intent	intent	NOUN
framr-1738	96	22	of	of	ADP
framr-1738	96	23	obtaining	obtain	VERB
framr-1738	96	24	some	some	DET
framr-1738	96	25	private	private	ADJ
framr-1738	96	26	gain	gain	NOUN
framr-1738	96	27	”	"	PUNCT
framr-1738	96	28	,	,	PUNCT
framr-1738	96	29	healy	healy	PROPN
framr-1738	96	30	and	and	CCONJ
framr-1738	96	31	wahlen	wahlen	PROPN
framr-1738	96	32	considers	consider	VERB
framr-1738	96	33	earnings	earning	NOUN
framr-1738	96	34	management	management	NOUN
framr-1738	96	35	as	as	ADP
framr-1738	96	36	a	a	DET
framr-1738	96	37	reasonable	reasonable	ADJ
framr-1738	96	38	and	and	CCONJ
framr-1738	96	39	legal	legal	ADJ
framr-1738	96	40	management	management	NOUN
framr-1738	96	41	decision	decision	NOUN
framr-1738	96	42	making	make	VERB
framr-1738	96	43	and	and	CCONJ
framr-1738	96	44	reporting	reporting	NOUN
framr-1738	96	45	intended	intend	VERB
framr-1738	96	46	,	,	PUNCT
framr-1738	96	47	to	to	PART
framr-1738	96	48	achieve	achieve	VERB
framr-1738	96	49	stable	stable	ADJ
framr-1738	96	50	and	and	CCONJ
framr-1738	96	51	predictable	predictable	ADJ
framr-1738	96	52	financial	financial	ADJ
framr-1738	96	53	results	result	NOUN
framr-1738	96	54	.	.	PUNCT
framr-1738	97	1	2.1.1	2.1.1	X
framr-1738	97	2	.	.	PUNCT
framr-1738	97	3	categorization	categorization	NOUN
framr-1738	97	4	of	of	ADP
framr-1738	97	5	earnings	earning	NOUN
framr-1738	97	6	management	management	NOUN
framr-1738	97	7	earnings	earning	NOUN
framr-1738	97	8	management	management	NOUN
framr-1738	97	9	could	could	AUX
framr-1738	97	10	be	be	AUX
framr-1738	97	11	categorized	categorize	VERB
framr-1738	97	12	into	into	ADP
framr-1738	97	13	accrual	accrual	ADJ
framr-1738	97	14	-	-	PUNCT
framr-1738	97	15	based	base	VERB
framr-1738	97	16	earnings	earning	NOUN
framr-1738	97	17	management	management	NOUN
framr-1738	97	18	and	and	CCONJ
framr-1738	97	19	real	real	ADJ
framr-1738	97	20	earnings	earning	NOUN
framr-1738	97	21	management	management	NOUN
framr-1738	97	22	(	(	PUNCT
framr-1738	97	23	maigoshi	maigoshi	PROPN
framr-1738	97	24	et	et	PROPN
framr-1738	97	25	al	al	PROPN
framr-1738	97	26	.	.	PROPN
framr-1738	97	27	,	,	PUNCT
framr-1738	97	28	2016	2016	NUM
framr-1738	97	29	)	)	PUNCT
framr-1738	97	30	.	.	PUNCT
framr-1738	98	1	in	in	ADP
framr-1738	98	2	accrual	accrual	ADJ
framr-1738	98	3	-	-	PUNCT
framr-1738	98	4	based	base	VERB
framr-1738	98	5	earnings	earning	NOUN
framr-1738	98	6	management	management	NOUN
framr-1738	98	7	,	,	PUNCT
framr-1738	98	8	managers	manager	NOUN
framr-1738	98	9	play	play	VERB
framr-1738	98	10	around	around	ADP
framr-1738	98	11	accounting	accounting	NOUN
framr-1738	98	12	estimates	estimate	NOUN
framr-1738	98	13	based	base	VERB
framr-1738	98	14	on	on	ADP
framr-1738	98	15	allowed	allow	VERB
framr-1738	98	16	discretions	discretion	NOUN
framr-1738	98	17	in	in	ADP
framr-1738	98	18	application	application	NOUN
framr-1738	98	19	of	of	ADP
framr-1738	98	20	accounting	accounting	NOUN
framr-1738	98	21	principles	principle	NOUN
framr-1738	98	22	over	over	ADP
framr-1738	98	23	items	item	NOUN
framr-1738	98	24	such	such	ADJ
framr-1738	98	25	as	as	ADP
framr-1738	98	26	bad	bad	ADJ
framr-1738	98	27	debt	debt	NOUN
framr-1738	98	28	estimation	estimation	NOUN
framr-1738	98	29	,	,	PUNCT
framr-1738	98	30	depreciation	depreciation	NOUN
framr-1738	98	31	policy	policy	NOUN
framr-1738	98	32	,	,	PUNCT
framr-1738	98	33	revenue	revenue	NOUN
framr-1738	98	34	recognition	recognition	NOUN
framr-1738	98	35	method	method	NOUN
framr-1738	98	36	,	,	PUNCT
framr-1738	98	37	inventory	inventory	NOUN
framr-1738	98	38	valuation	valuation	NOUN
framr-1738	98	39	approach	approach	NOUN
framr-1738	98	40	among	among	ADP
framr-1738	98	41	others	other	NOUN
framr-1738	98	42	to	to	PART
framr-1738	98	43	influence	influence	NOUN
framr-1738	98	44	reported	report	VERB
framr-1738	98	45	earnings	earning	NOUN
framr-1738	98	46	(	(	PUNCT
framr-1738	98	47	goel	goel	PROPN
framr-1738	98	48	,	,	PUNCT
framr-1738	98	49	2016	2016	NUM
framr-1738	98	50	;	;	PUNCT
framr-1738	98	51	maigoshi	maigoshi	PROPN
framr-1738	98	52	et	et	PROPN
framr-1738	98	53	al	al	PROPN
framr-1738	98	54	.	.	PROPN
framr-1738	98	55	,	,	PUNCT
framr-1738	98	56	2016	2016	NUM
framr-1738	98	57	)	)	PUNCT
framr-1738	98	58	.	.	PUNCT
framr-1738	99	1	accrual	accrual	ADJ
framr-1738	99	2	-	-	PUNCT
framr-1738	99	3	based	base	VERB
framr-1738	99	4	earnings	earning	NOUN
framr-1738	99	5	management	management	NOUN
framr-1738	99	6	does	do	AUX
framr-1738	99	7	not	not	PART
framr-1738	99	8	affect	affect	VERB
framr-1738	99	9	the	the	DET
framr-1738	99	10	cash	cash	NOUN
framr-1738	99	11	flow	flow	NOUN
framr-1738	99	12	or	or	CCONJ
framr-1738	99	13	cash	cash	NOUN
framr-1738	99	14	position	position	NOUN
framr-1738	99	15	of	of	ADP
framr-1738	99	16	the	the	DET
framr-1738	99	17	reporting	reporting	NOUN
framr-1738	99	18	entity	entity	NOUN
framr-1738	99	19	as	as	SCONJ
framr-1738	99	20	it	it	PRON
framr-1738	99	21	revolves	revolve	VERB
framr-1738	99	22	mainly	mainly	ADV
framr-1738	99	23	around	around	ADP
framr-1738	99	24	non	non	ADJ
framr-1738	99	25	-	-	ADJ
framr-1738	99	26	cash	cash	ADJ
framr-1738	99	27	expenses	expense	NOUN
framr-1738	99	28	such	such	ADJ
framr-1738	99	29	as	as	ADP
framr-1738	99	30	depreciation	depreciation	NOUN
framr-1738	99	31	,	,	PUNCT
framr-1738	99	32	loan	loan	NOUN
framr-1738	99	33	loss	loss	NOUN
framr-1738	99	34	provisioning	provisioning	NOUN
framr-1738	99	35	to	to	PART
framr-1738	99	36	alter	alter	VERB
framr-1738	99	37	the	the	DET
framr-1738	99	38	reported	report	VERB
framr-1738	99	39	earnings	earning	NOUN
framr-1738	99	40	.	.	PUNCT
framr-1738	100	1	accrual	accrual	ADJ
framr-1738	100	2	-	-	PUNCT
framr-1738	100	3	based	base	VERB
framr-1738	100	4	earnings	earning	NOUN
framr-1738	100	5	management	management	NOUN
framr-1738	100	6	can	can	AUX
framr-1738	100	7	be	be	AUX
framr-1738	100	8	either	either	CCONJ
framr-1738	100	9	discretional	discretional	ADJ
framr-1738	100	10	or	or	CCONJ
framr-1738	100	11	non	non	ADJ
framr-1738	100	12	-	-	ADJ
framr-1738	100	13	discretional	discretional	ADJ
framr-1738	100	14	.	.	PUNCT
framr-1738	101	1	non	non	ADJ
framr-1738	101	2	-	-	ADJ
framr-1738	101	3	discretionary	discretionary	ADJ
framr-1738	101	4	accrual	accrual	ADJ
framr-1738	101	5	based	base	VERB
framr-1738	101	6	earning	earn	VERB
framr-1738	101	7	management	management	NOUN
framr-1738	101	8	involves	involve	VERB
framr-1738	101	9	obligatory	obligatory	ADJ
framr-1738	101	10	payments	payment	NOUN
framr-1738	101	11	which	which	PRON
framr-1738	101	12	the	the	DET
framr-1738	101	13	firm	firm	NOUN
framr-1738	101	14	has	have	AUX
framr-1738	101	15	recognized	recognize	VERB
framr-1738	101	16	in	in	ADP
framr-1738	101	17	its	its	PRON
framr-1738	101	18	books	book	NOUN
framr-1738	101	19	at	at	ADP
framr-1738	101	20	the	the	DET
framr-1738	101	21	end	end	NOUN
framr-1738	101	22	of	of	ADP
framr-1738	101	23	the	the	DET
framr-1738	101	24	accounting	accounting	NOUN
framr-1738	101	25	period	period	NOUN
framr-1738	101	26	,	,	PUNCT
framr-1738	101	27	but	but	CCONJ
framr-1738	101	28	is	be	AUX
framr-1738	101	29	yet	yet	ADV
framr-1738	101	30	to	to	PART
framr-1738	101	31	make	make	VERB
framr-1738	101	32	the	the	DET
framr-1738	101	33	actual	actual	ADJ
framr-1738	101	34	payment	payment	NOUN
framr-1738	101	35	.	.	PUNCT
framr-1738	102	1	few	few	ADJ
framr-1738	102	2	typical	typical	ADJ
framr-1738	102	3	examples	example	NOUN
framr-1738	102	4	include	include	VERB
framr-1738	102	5	performance	performance	NOUN
framr-1738	102	6	induced	induce	VERB
framr-1738	102	7	bonus	bonus	NOUN
framr-1738	102	8	and	and	CCONJ
framr-1738	102	9	tax	tax	NOUN
framr-1738	102	10	liabilities	liability	NOUN
framr-1738	102	11	.	.	PUNCT
framr-1738	103	1	in	in	ADP
framr-1738	103	2	discretional	discretional	ADJ
framr-1738	103	3	accrual	accrual	ADJ
framr-1738	103	4	based	base	VERB
framr-1738	103	5	earnings	earning	NOUN
framr-1738	103	6	management	management	NOUN
framr-1738	103	7	on	on	ADP
framr-1738	103	8	the	the	DET
framr-1738	103	9	other	other	ADJ
framr-1738	103	10	hand	hand	NOUN
framr-1738	103	11	,	,	PUNCT
framr-1738	103	12	managers	manager	NOUN
framr-1738	103	13	apply	apply	VERB
framr-1738	103	14	their	their	PRON
framr-1738	103	15	discretional	discretional	ADJ
framr-1738	103	16	judgment	judgment	NOUN
framr-1738	103	17	in	in	ADP
framr-1738	103	18	the	the	DET
framr-1738	103	19	accounting	accounting	NOUN
framr-1738	103	20	treatment	treatment	NOUN
framr-1738	103	21	of	of	ADP
framr-1738	103	22	the	the	DET
framr-1738	103	23	transactions	transaction	NOUN
framr-1738	103	24	in	in	ADP
framr-1738	103	25	order	order	NOUN
framr-1738	103	26	to	to	PART
framr-1738	103	27	influence	influence	VERB
framr-1738	103	28	the	the	DET
framr-1738	103	29	reported	report	VERB
framr-1738	103	30	earnings	earning	NOUN
framr-1738	103	31	(	(	PUNCT
framr-1738	103	32	goel	goel	PROPN
framr-1738	103	33	,	,	PUNCT
framr-1738	103	34	2016	2016	NUM
framr-1738	103	35	)	)	PUNCT
framr-1738	103	36	.	.	PUNCT
framr-1738	104	1	financial	financial	ADJ
framr-1738	104	2	risk	risk	NOUN
framr-1738	104	3	and	and	CCONJ
framr-1738	104	4	management	management	NOUN
framr-1738	104	5	reviews	review	NOUN
framr-1738	104	6	,	,	PUNCT
framr-1738	104	7	2020	2020	NUM
framr-1738	104	8	,	,	PUNCT
framr-1738	104	9	6(1	6(1	NUM
framr-1738	104	10	):	):	PUNCT
framr-1738	104	11	52	52	NUM
framr-1738	104	12	-	-	SYM
framr-1738	104	13	78	78	NUM
framr-1738	104	14	56	56	NUM
framr-1738	104	15	©	©	PROPN
framr-1738	104	16	2020	2020	NUM
framr-1738	104	17	conscientia	conscientia	PROPN
framr-1738	104	18	beam	beam	PROPN
framr-1738	104	19	.	.	PUNCT
framr-1738	105	1	all	all	DET
framr-1738	105	2	rights	right	NOUN
framr-1738	105	3	reserved	reserve	VERB
framr-1738	105	4	.	.	PUNCT
framr-1738	106	1	in	in	ADP
framr-1738	106	2	contrast	contrast	NOUN
framr-1738	106	3	to	to	ADP
framr-1738	106	4	accrual	accrual	ADJ
framr-1738	106	5	-	-	PUNCT
framr-1738	106	6	based	base	VERB
framr-1738	106	7	earnings	earning	NOUN
framr-1738	106	8	management	management	NOUN
framr-1738	106	9	,	,	PUNCT
framr-1738	106	10	real	real	ADJ
framr-1738	106	11	earnings	earning	NOUN
framr-1738	106	12	management	management	NOUN
framr-1738	106	13	involves	involve	VERB
framr-1738	106	14	altering	alter	VERB
framr-1738	106	15	the	the	DET
framr-1738	106	16	timing	timing	NOUN
framr-1738	106	17	or	or	CCONJ
framr-1738	106	18	structure	structure	NOUN
framr-1738	106	19	of	of	ADP
framr-1738	106	20	real	real	ADJ
framr-1738	106	21	activities	activity	NOUN
framr-1738	106	22	of	of	ADP
framr-1738	106	23	a	a	DET
framr-1738	106	24	firm	firm	NOUN
framr-1738	106	25	with	with	ADP
framr-1738	106	26	the	the	DET
framr-1738	106	27	intention	intention	NOUN
framr-1738	106	28	of	of	ADP
framr-1738	106	29	altering	alter	VERB
framr-1738	106	30	the	the	DET
framr-1738	106	31	firm‟s	firm‟s	NOUN
framr-1738	106	32	earnings	earning	NOUN
framr-1738	106	33	.	.	PUNCT
framr-1738	107	1	in	in	ADP
framr-1738	107	2	this	this	DET
framr-1738	107	3	case	case	NOUN
framr-1738	107	4	the	the	DET
framr-1738	107	5	firms	firm	NOUN
framr-1738	107	6	deliberately	deliberately	ADV
framr-1738	107	7	alter	alter	VERB
framr-1738	107	8	their	their	PRON
framr-1738	107	9	operating	operating	NOUN
framr-1738	107	10	activities	activity	NOUN
framr-1738	107	11	to	to	PART
framr-1738	107	12	meet	meet	VERB
framr-1738	107	13	earnings	earning	NOUN
framr-1738	107	14	target	target	NOUN
framr-1738	107	15	usually	usually	ADV
framr-1738	107	16	in	in	ADP
framr-1738	107	17	the	the	DET
framr-1738	107	18	short	short	ADJ
framr-1738	107	19	run	run	NOUN
framr-1738	107	20	(	(	PUNCT
framr-1738	107	21	braam	braam	NOUN
framr-1738	107	22	,	,	PUNCT
framr-1738	107	23	nandy	nandy	PROPN
framr-1738	107	24	,	,	PUNCT
framr-1738	107	25	weitzel	weitzel	ADJ
framr-1738	107	26	,	,	PUNCT
framr-1738	107	27	&	&	CCONJ
framr-1738	107	28	lodh	lodh	PROPN
framr-1738	107	29	,	,	PUNCT
framr-1738	107	30	2015	2015	NUM
framr-1738	107	31	)	)	PUNCT
framr-1738	107	32	.	.	PUNCT
framr-1738	108	1	the	the	DET
framr-1738	108	2	structure	structure	NOUN
framr-1738	108	3	or	or	CCONJ
framr-1738	108	4	timing	timing	NOUN
framr-1738	108	5	of	of	ADP
framr-1738	108	6	real	real	ADJ
framr-1738	108	7	activities	activity	NOUN
framr-1738	108	8	such	such	ADJ
framr-1738	108	9	as	as	ADP
framr-1738	108	10	disposal	disposal	NOUN
framr-1738	108	11	of	of	ADP
framr-1738	108	12	fixed	fix	VERB
framr-1738	108	13	assets	asset	NOUN
framr-1738	108	14	,	,	PUNCT
framr-1738	108	15	production	production	NOUN
framr-1738	108	16	,	,	PUNCT
framr-1738	108	17	advertising	advertising	NOUN
framr-1738	108	18	expenses	expense	NOUN
framr-1738	108	19	among	among	ADP
framr-1738	108	20	others	other	NOUN
framr-1738	108	21	are	be	AUX
framr-1738	108	22	deliberately	deliberately	ADV
framr-1738	108	23	changed	change	VERB
framr-1738	108	24	with	with	ADP
framr-1738	108	25	the	the	DET
framr-1738	108	26	aim	aim	NOUN
framr-1738	108	27	of	of	ADP
framr-1738	108	28	achieving	achieve	VERB
framr-1738	108	29	a	a	DET
framr-1738	108	30	desired	desire	VERB
framr-1738	108	31	earnings	earning	NOUN
framr-1738	108	32	level	level	NOUN
framr-1738	108	33	.	.	PUNCT
framr-1738	109	1	for	for	ADP
framr-1738	109	2	instance	instance	NOUN
framr-1738	109	3	management	management	NOUN
framr-1738	109	4	may	may	AUX
framr-1738	109	5	decide	decide	VERB
framr-1738	109	6	to	to	PART
framr-1738	109	7	dispose	dispose	VERB
framr-1738	109	8	their	their	PRON
framr-1738	109	9	assets	asset	NOUN
framr-1738	109	10	by	by	ADP
framr-1738	109	11	their	their	PRON
framr-1738	109	12	year	year	NOUN
framr-1738	109	13	end	end	NOUN
framr-1738	109	14	to	to	PART
framr-1738	109	15	enhance	enhance	VERB
framr-1738	109	16	both	both	DET
framr-1738	109	17	earnings	earning	NOUN
framr-1738	109	18	and	and	CCONJ
framr-1738	109	19	liquidity	liquidity	NOUN
framr-1738	109	20	.	.	PUNCT
framr-1738	110	1	also	also	ADV
framr-1738	110	2	it	it	PRON
framr-1738	110	3	may	may	AUX
framr-1738	110	4	structure	structure	VERB
framr-1738	110	5	staff	staff	NOUN
framr-1738	110	6	loans	loan	NOUN
framr-1738	110	7	such	such	ADJ
framr-1738	110	8	that	that	SCONJ
framr-1738	110	9	they	they	PRON
framr-1738	110	10	would	would	AUX
framr-1738	110	11	be	be	AUX
framr-1738	110	12	completely	completely	ADV
framr-1738	110	13	paid	pay	VERB
framr-1738	110	14	off	off	ADP
framr-1738	110	15	before	before	ADP
framr-1738	110	16	year	year	NOUN
framr-1738	110	17	end	end	NOUN
framr-1738	110	18	in	in	ADP
framr-1738	110	19	order	order	NOUN
framr-1738	110	20	to	to	PART
framr-1738	110	21	project	project	VERB
framr-1738	110	22	a	a	DET
framr-1738	110	23	firm	firm	NOUN
framr-1738	110	24	with	with	ADP
framr-1738	110	25	low	low	ADJ
framr-1738	110	26	volume	volume	NOUN
framr-1738	110	27	of	of	ADP
framr-1738	110	28	risk	risk	NOUN
framr-1738	110	29	assets	asset	NOUN
framr-1738	110	30	.	.	PUNCT
framr-1738	111	1	furthermore	furthermore	ADV
framr-1738	111	2	,	,	PUNCT
framr-1738	111	3	in	in	ADP
framr-1738	111	4	a	a	DET
framr-1738	111	5	case	case	NOUN
framr-1738	111	6	of	of	ADP
framr-1738	111	7	a	a	DET
framr-1738	111	8	deposit	deposit	NOUN
framr-1738	111	9	money	money	NOUN
framr-1738	111	10	bank	bank	NOUN
framr-1738	111	11	,	,	PUNCT
framr-1738	111	12	management	management	NOUN
framr-1738	111	13	may	may	AUX
framr-1738	111	14	tactfully	tactfully	ADV
framr-1738	111	15	suspend	suspend	VERB
framr-1738	111	16	lending	lending	NOUN
framr-1738	111	17	particularly	particularly	ADV
framr-1738	111	18	close	close	ADJ
framr-1738	111	19	to	to	ADP
framr-1738	111	20	its	its	PRON
framr-1738	111	21	year	year	NOUN
framr-1738	111	22	end	end	NOUN
framr-1738	111	23	in	in	ADP
framr-1738	111	24	order	order	NOUN
framr-1738	111	25	not	not	PART
framr-1738	111	26	to	to	PART
framr-1738	111	27	exceed	exceed	VERB
framr-1738	111	28	a	a	DET
framr-1738	111	29	desired	desire	VERB
framr-1738	111	30	risk	risk	NOUN
framr-1738	111	31	assets	asset	NOUN
framr-1738	111	32	threshold	threshold	VERB
framr-1738	111	33	.	.	PUNCT
framr-1738	112	1	real	real	ADJ
framr-1738	112	2	earnings	earning	NOUN
framr-1738	112	3	management	management	NOUN
framr-1738	112	4	directly	directly	ADV
framr-1738	112	5	influences	influence	VERB
framr-1738	112	6	cash	cash	NOUN
framr-1738	112	7	flow	flow	NOUN
framr-1738	112	8	position	position	NOUN
framr-1738	112	9	of	of	ADP
framr-1738	112	10	the	the	DET
framr-1738	112	11	organization	organization	NOUN
framr-1738	112	12	.	.	PUNCT
framr-1738	113	1	it	it	PRON
framr-1738	113	2	features	feature	VERB
framr-1738	113	3	more	more	ADV
framr-1738	113	4	in	in	ADP
framr-1738	113	5	highly	highly	ADV
framr-1738	113	6	regulated	regulated	ADJ
framr-1738	113	7	and	and	CCONJ
framr-1738	113	8	monitored	monitored	ADJ
framr-1738	113	9	firms	firm	NOUN
framr-1738	113	10	and	and	CCONJ
framr-1738	113	11	is	be	AUX
framr-1738	113	12	often	often	ADV
framr-1738	113	13	common	common	ADJ
framr-1738	113	14	with	with	ADP
framr-1738	113	15	politically	politically	ADV
framr-1738	113	16	exposed	expose	VERB
framr-1738	113	17	organizations	organization	NOUN
framr-1738	113	18	in	in	ADP
framr-1738	113	19	order	order	NOUN
framr-1738	113	20	to	to	PART
framr-1738	113	21	conceal	conceal	VERB
framr-1738	113	22	gains	gain	NOUN
framr-1738	113	23	from	from	ADP
framr-1738	113	24	political	political	ADJ
framr-1738	113	25	connections	connection	NOUN
framr-1738	113	26	.	.	PUNCT
framr-1738	114	1	this	this	PRON
framr-1738	114	2	is	be	AUX
framr-1738	114	3	because	because	SCONJ
framr-1738	114	4	real	real	ADJ
framr-1738	114	5	earnings	earning	NOUN
framr-1738	114	6	management	management	NOUN
framr-1738	114	7	is	be	AUX
framr-1738	114	8	not	not	PART
framr-1738	114	9	easily	easily	ADV
framr-1738	114	10	detected	detect	VERB
framr-1738	114	11	compared	compare	VERB
framr-1738	114	12	to	to	ADP
framr-1738	114	13	accrual	accrual	ADJ
framr-1738	114	14	earnings	earning	NOUN
framr-1738	114	15	management	management	NOUN
framr-1738	114	16	.	.	PUNCT
framr-1738	115	1	also	also	ADV
framr-1738	115	2	organizations	organization	NOUN
framr-1738	115	3	may	may	AUX
framr-1738	115	4	employ	employ	VERB
framr-1738	115	5	real	real	ADJ
framr-1738	115	6	earnings	earning	NOUN
framr-1738	115	7	management	management	NOUN
framr-1738	115	8	in	in	ADP
framr-1738	115	9	order	order	NOUN
framr-1738	115	10	to	to	PART
framr-1738	115	11	avoid	avoid	VERB
framr-1738	115	12	taxes	taxis	NOUN
framr-1738	115	13	on	on	ADP
framr-1738	115	14	profits	profit	NOUN
framr-1738	115	15	,	,	PUNCT
framr-1738	115	16	by	by	ADP
framr-1738	115	17	making	make	VERB
framr-1738	115	18	use	use	NOUN
framr-1738	115	19	of	of	ADP
framr-1738	115	20	offshore	offshore	ADJ
framr-1738	115	21	subsidiaries	subsidiary	NOUN
framr-1738	115	22	.	.	PUNCT
framr-1738	116	1	management	management	NOUN
framr-1738	116	2	.	.	PUNCT
framr-1738	117	1	it	it	PRON
framr-1738	117	2	is	be	AUX
framr-1738	117	3	opined	opine	VERB
framr-1738	117	4	that	that	SCONJ
framr-1738	117	5	firms	firm	NOUN
framr-1738	117	6	have	have	AUX
framr-1738	117	7	been	be	AUX
framr-1738	117	8	shifting	shift	VERB
framr-1738	117	9	from	from	ADP
framr-1738	117	10	accrualbased	accrualbased	ADJ
framr-1738	117	11	earnings	earning	NOUN
framr-1738	117	12	management	management	NOUN
framr-1738	117	13	practices	practice	NOUN
framr-1738	117	14	to	to	ADP
framr-1738	117	15	real	real	ADJ
framr-1738	117	16	earnings	earning	NOUN
framr-1738	117	17	management	management	NOUN
framr-1738	117	18	(	(	PUNCT
framr-1738	117	19	ali	ali	PROPN
framr-1738	117	20	&	&	CCONJ
framr-1738	117	21	kamardin	kamardin	PROPN
framr-1738	117	22	,	,	PUNCT
framr-1738	117	23	2018	2018	NUM
framr-1738	117	24	)	)	PUNCT
framr-1738	117	25	.	.	PUNCT
framr-1738	118	1	2.1.2	2.1.2	X
framr-1738	118	2	.	.	PUNCT
framr-1738	118	3	earnings	earning	NOUN
framr-1738	118	4	management	management	NOUN
framr-1738	118	5	and	and	CCONJ
framr-1738	118	6	financial	financial	ADJ
framr-1738	118	7	reporting	reporting	NOUN
framr-1738	118	8	fraud	fraud	NOUN
framr-1738	118	9	according	accord	VERB
framr-1738	118	10	to	to	ADP
framr-1738	118	11	mongrut	mongrut	NOUN
framr-1738	118	12	and	and	CCONJ
framr-1738	118	13	winkelried	winkelrie	VERB
framr-1738	118	14	(	(	PUNCT
framr-1738	118	15	2019	2019	NUM
framr-1738	118	16	)	)	PUNCT
framr-1738	118	17	the	the	DET
framr-1738	118	18	discretion	discretion	NOUN
framr-1738	118	19	available	available	ADJ
framr-1738	118	20	to	to	ADP
framr-1738	118	21	the	the	DET
framr-1738	118	22	managers	manager	NOUN
framr-1738	118	23	within	within	ADP
framr-1738	118	24	the	the	DET
framr-1738	118	25	legal	legal	ADJ
framr-1738	118	26	framework	framework	NOUN
framr-1738	118	27	could	could	AUX
framr-1738	118	28	be	be	AUX
framr-1738	118	29	exploited	exploit	VERB
framr-1738	118	30	by	by	ADP
framr-1738	118	31	the	the	DET
framr-1738	118	32	managers	manager	NOUN
framr-1738	118	33	to	to	PART
framr-1738	118	34	manipulate	manipulate	VERB
framr-1738	118	35	accounts	account	NOUN
framr-1738	118	36	in	in	ADP
framr-1738	118	37	order	order	NOUN
framr-1738	118	38	to	to	PART
framr-1738	118	39	create	create	VERB
framr-1738	118	40	favorable	favorable	ADJ
framr-1738	118	41	financial	financial	ADJ
framr-1738	118	42	performance	performance	NOUN
framr-1738	118	43	.	.	PUNCT
framr-1738	119	1	such	such	ADJ
framr-1738	119	2	manipulation	manipulation	NOUN
framr-1738	119	3	may	may	AUX
framr-1738	119	4	overstate	overstate	VERB
framr-1738	119	5	profits	profit	NOUN
framr-1738	119	6	,	,	PUNCT
framr-1738	119	7	understate	understate	ADJ
framr-1738	119	8	or	or	CCONJ
framr-1738	119	9	conceal	conceal	VERB
framr-1738	119	10	losses	loss	NOUN
framr-1738	119	11	.	.	PUNCT
framr-1738	120	1	this	this	DET
framr-1738	120	2	view	view	NOUN
framr-1738	120	3	is	be	AUX
framr-1738	120	4	consistent	consistent	ADJ
framr-1738	120	5	with	with	ADP
framr-1738	120	6	the	the	DET
framr-1738	120	7	opinion	opinion	NOUN
framr-1738	120	8	of	of	ADP
framr-1738	120	9	jones	jones	PROPN
framr-1738	120	10	(	(	PUNCT
framr-1738	120	11	2011	2011	NUM
framr-1738	120	12	)	)	PUNCT
framr-1738	120	13	who	who	PRON
framr-1738	120	14	describes	describe	VERB
framr-1738	120	15	accrual	accrual	ADJ
framr-1738	120	16	earnings	earning	NOUN
framr-1738	120	17	management	management	NOUN
framr-1738	120	18	as	as	ADP
framr-1738	120	19	creative	creative	ADJ
framr-1738	120	20	accountinga	accountinga	NOUN
framr-1738	120	21	term	term	NOUN
framr-1738	120	22	which	which	PRON
framr-1738	120	23	refers	refer	VERB
framr-1738	120	24	to	to	ADP
framr-1738	120	25	accounting	accounting	NOUN
framr-1738	120	26	practices	practice	NOUN
framr-1738	120	27	that	that	PRON
framr-1738	120	28	may	may	AUX
framr-1738	120	29	comply	comply	VERB
framr-1738	120	30	with	with	ADP
framr-1738	120	31	requirements	requirement	NOUN
framr-1738	120	32	of	of	ADP
framr-1738	120	33	accounting	accounting	NOUN
framr-1738	120	34	standards	standard	NOUN
framr-1738	120	35	but	but	CCONJ
framr-1738	120	36	deviate	deviate	VERB
framr-1738	120	37	from	from	ADP
framr-1738	120	38	the	the	DET
framr-1738	120	39	substance	substance	NOUN
framr-1738	120	40	of	of	ADP
framr-1738	120	41	the	the	DET
framr-1738	120	42	requirements	requirement	NOUN
framr-1738	120	43	.	.	PUNCT
framr-1738	121	1	the	the	DET
framr-1738	121	2	deviation	deviation	NOUN
framr-1738	121	3	is	be	AUX
framr-1738	121	4	considered	consider	VERB
framr-1738	121	5	to	to	PART
framr-1738	121	6	give	give	VERB
framr-1738	121	7	the	the	DET
framr-1738	121	8	preparers	preparer	NOUN
framr-1738	121	9	/	/	SYM
framr-1738	121	10	firm	firm	NOUN
framr-1738	121	11	some	some	DET
framr-1738	121	12	undue	undue	ADJ
framr-1738	121	13	advantages	advantage	NOUN
framr-1738	121	14	over	over	ADP
framr-1738	121	15	the	the	DET
framr-1738	121	16	users	user	NOUN
framr-1738	121	17	of	of	ADP
framr-1738	121	18	the	the	DET
framr-1738	121	19	accounts	account	NOUN
framr-1738	121	20	.	.	PUNCT
framr-1738	122	1	jones	jones	PROPN
framr-1738	122	2	identifies	identify	VERB
framr-1738	122	3	excessive	excessive	ADJ
framr-1738	122	4	complication	complication	NOUN
framr-1738	122	5	and	and	CCONJ
framr-1738	122	6	the	the	DET
framr-1738	122	7	use	use	NOUN
framr-1738	122	8	of	of	ADP
framr-1738	122	9	creative	creative	ADJ
framr-1738	122	10	ways	way	NOUN
framr-1738	122	11	of	of	ADP
framr-1738	122	12	characterizing	characterize	VERB
framr-1738	122	13	income	income	NOUN
framr-1738	122	14	,	,	PUNCT
framr-1738	122	15	assets	asset	NOUN
framr-1738	122	16	and	and	CCONJ
framr-1738	122	17	liabilities	liability	NOUN
framr-1738	122	18	and	and	CCONJ
framr-1738	122	19	the	the	DET
framr-1738	122	20	intent	intent	NOUN
framr-1738	122	21	to	to	PART
framr-1738	122	22	mislead	mislead	VERB
framr-1738	122	23	the	the	DET
framr-1738	122	24	users	user	NOUN
framr-1738	122	25	as	as	ADP
framr-1738	122	26	key	key	ADJ
framr-1738	122	27	features	feature	NOUN
framr-1738	122	28	of	of	ADP
framr-1738	122	29	creative	creative	ADJ
framr-1738	122	30	accounting	accounting	NOUN
framr-1738	122	31	.	.	PUNCT
framr-1738	123	1	other	other	ADJ
framr-1738	123	2	terms	term	NOUN
framr-1738	123	3	used	use	VERB
framr-1738	123	4	interchangeable	interchangeable	ADJ
framr-1738	123	5	with	with	ADP
framr-1738	123	6	earnings	earning	NOUN
framr-1738	123	7	management	management	NOUN
framr-1738	123	8	are	be	AUX
framr-1738	123	9	innovative	innovative	ADJ
framr-1738	123	10	accounting	accounting	NOUN
framr-1738	123	11	,	,	PUNCT
framr-1738	123	12	aggressive	aggressive	ADJ
framr-1738	123	13	accounting	accounting	NOUN
framr-1738	123	14	,	,	PUNCT
framr-1738	123	15	cooking	cook	VERB
framr-1738	123	16	the	the	DET
framr-1738	123	17	books	book	NOUN
framr-1738	123	18	(	(	PUNCT
framr-1738	123	19	seen	see	VERB
framr-1738	123	20	as	as	ADP
framr-1738	123	21	fraudulent	fraudulent	ADJ
framr-1738	123	22	)	)	PUNCT
framr-1738	123	23	among	among	ADP
framr-1738	123	24	others	other	NOUN
framr-1738	123	25	.	.	PUNCT
framr-1738	124	1	creative	creative	ADJ
framr-1738	124	2	accounting	accounting	NOUN
framr-1738	124	3	often	often	ADV
framr-1738	124	4	connotes	connote	VERB
framr-1738	124	5	financial	financial	ADJ
framr-1738	124	6	reporting	reporting	NOUN
framr-1738	124	7	fraud	fraud	NOUN
framr-1738	124	8	as	as	ADP
framr-1738	124	9	the	the	DET
framr-1738	124	10	lines	line	NOUN
framr-1738	124	11	of	of	ADP
framr-1738	124	12	distinction	distinction	NOUN
framr-1738	124	13	between	between	ADP
framr-1738	124	14	the	the	DET
framr-1738	124	15	two	two	NUM
framr-1738	124	16	terms	term	NOUN
framr-1738	124	17	are	be	AUX
framr-1738	124	18	blurred	blur	VERB
framr-1738	124	19	.	.	PUNCT
framr-1738	125	1	however	however	ADV
framr-1738	125	2	,	,	PUNCT
framr-1738	125	3	rosner	rosner	PROPN
framr-1738	125	4	(	(	PUNCT
framr-1738	125	5	2003	2003	NUM
framr-1738	125	6	)	)	PUNCT
framr-1738	125	7	considers	consider	VERB
framr-1738	125	8	quantitative	quantitative	ADJ
framr-1738	125	9	materiality	materiality	NOUN
framr-1738	125	10	as	as	ADP
framr-1738	125	11	the	the	DET
framr-1738	125	12	major	major	ADJ
framr-1738	125	13	factor	factor	NOUN
framr-1738	125	14	which	which	PRON
framr-1738	125	15	distinguishes	distinguish	VERB
framr-1738	125	16	aggressive	aggressive	ADJ
framr-1738	125	17	accruals	accrual	NOUN
framr-1738	125	18	management	management	NOUN
framr-1738	125	19	from	from	ADP
framr-1738	125	20	financial	financial	ADJ
framr-1738	125	21	reporting	reporting	NOUN
framr-1738	125	22	fraud	fraud	NOUN
framr-1738	125	23	.	.	PUNCT
framr-1738	126	1	in	in	ADP
framr-1738	126	2	rosner‟	rosner‟	PROPN
framr-1738	126	3	s	s	PART
framr-1738	126	4	view	view	NOUN
framr-1738	126	5	,	,	PUNCT
framr-1738	126	6	material	material	ADJ
framr-1738	126	7	earnings	earning	NOUN
framr-1738	126	8	overstatement	overstatement	NOUN
framr-1738	126	9	is	be	AUX
framr-1738	126	10	considered	consider	VERB
framr-1738	126	11	fraudulent	fraudulent	ADJ
framr-1738	126	12	while	while	SCONJ
framr-1738	126	13	earnings	earning	NOUN
framr-1738	126	14	management	management	NOUN
framr-1738	126	15	involving	involve	VERB
framr-1738	126	16	lower	low	ADJ
framr-1738	126	17	or	or	CCONJ
framr-1738	126	18	immaterial	immaterial	ADJ
framr-1738	126	19	earnings	earning	NOUN
framr-1738	126	20	manipulations	manipulation	NOUN
framr-1738	126	21	is	be	AUX
framr-1738	126	22	seen	see	VERB
framr-1738	126	23	as	as	ADP
framr-1738	126	24	legitimate	legitimate	ADJ
framr-1738	126	25	earnings	earning	NOUN
framr-1738	126	26	management	management	NOUN
framr-1738	126	27	.	.	PUNCT
framr-1738	127	1	2.1.3	2.1.3	X
framr-1738	127	2	.	.	PUNCT
framr-1738	127	3	motive	motive	NOUN
framr-1738	127	4	for	for	ADP
framr-1738	127	5	earnings	earning	NOUN
framr-1738	127	6	management	management	NOUN
framr-1738	127	7	earning	earn	VERB
framr-1738	127	8	management	management	NOUN
framr-1738	127	9	is	be	AUX
framr-1738	127	10	made	make	VERB
framr-1738	127	11	possible	possible	ADJ
framr-1738	127	12	by	by	ADP
framr-1738	127	13	the	the	DET
framr-1738	127	14	permissible	permissible	ADJ
framr-1738	127	15	flexibility	flexibility	NOUN
framr-1738	127	16	allowed	allow	VERB
framr-1738	127	17	by	by	ADP
framr-1738	127	18	accounting	accounting	NOUN
framr-1738	127	19	standards	standard	NOUN
framr-1738	127	20	in	in	ADP
framr-1738	127	21	the	the	DET
framr-1738	127	22	application	application	NOUN
framr-1738	127	23	of	of	ADP
framr-1738	127	24	some	some	DET
framr-1738	127	25	accounting	accounting	NOUN
framr-1738	127	26	rules	rule	NOUN
framr-1738	127	27	and	and	CCONJ
framr-1738	127	28	principles	principle	NOUN
framr-1738	127	29	.	.	PUNCT
framr-1738	128	1	the	the	DET
framr-1738	128	2	mangers	manger	NOUN
framr-1738	128	3	/	/	SYM
framr-1738	128	4	executives	executive	NOUN
framr-1738	128	5	exploit	exploit	VERB
framr-1738	128	6	this	this	DET
framr-1738	128	7	flexibility	flexibility	NOUN
framr-1738	128	8	to	to	PART
framr-1738	128	9	produce	produce	VERB
framr-1738	128	10	financial	financial	ADJ
framr-1738	128	11	statements	statement	NOUN
framr-1738	128	12	that	that	PRON
framr-1738	128	13	inflate	inflate	VERB
framr-1738	128	14	or	or	CCONJ
framr-1738	128	15	level	level	NOUN
framr-1738	128	16	earnings	earning	NOUN
framr-1738	128	17	(	(	PUNCT
framr-1738	128	18	tuovila	tuovila	NOUN
framr-1738	128	19	,	,	PUNCT
framr-1738	128	20	2019	2019	NUM
framr-1738	128	21	)	)	PUNCT
framr-1738	128	22	.	.	PUNCT
framr-1738	129	1	the	the	DET
framr-1738	129	2	question	question	NOUN
framr-1738	129	3	is	be	AUX
framr-1738	129	4	what	what	PRON
framr-1738	129	5	could	could	AUX
framr-1738	129	6	motivate	motivate	VERB
framr-1738	129	7	a	a	DET
framr-1738	129	8	firm	firm	NOUN
framr-1738	129	9	/	/	SYM
framr-1738	129	10	manager	manager	NOUN
framr-1738	129	11	to	to	PART
framr-1738	129	12	engage	engage	VERB
framr-1738	129	13	in	in	ADP
framr-1738	129	14	earnings	earning	NOUN
framr-1738	129	15	management	management	NOUN
framr-1738	129	16	?	?	PUNCT
framr-1738	130	1	the	the	DET
framr-1738	130	2	answer	answer	NOUN
framr-1738	130	3	may	may	AUX
framr-1738	130	4	be	be	AUX
framr-1738	130	5	found	find	VERB
framr-1738	130	6	in	in	ADP
framr-1738	130	7	the	the	DET
framr-1738	130	8	structure	structure	NOUN
framr-1738	130	9	and	and	CCONJ
framr-1738	130	10	complexities	complexity	NOUN
framr-1738	130	11	of	of	ADP
framr-1738	130	12	the	the	DET
framr-1738	130	13	modern	modern	ADJ
framr-1738	130	14	firm	firm	NOUN
framr-1738	130	15	.	.	PUNCT
framr-1738	131	1	in	in	ADP
framr-1738	131	2	a	a	DET
framr-1738	131	3	typical	typical	ADJ
framr-1738	131	4	modern	modern	ADJ
framr-1738	131	5	firm	firm	NOUN
framr-1738	131	6	,	,	PUNCT
framr-1738	131	7	the	the	DET
framr-1738	131	8	management	management	NOUN
framr-1738	131	9	is	be	AUX
framr-1738	131	10	separated	separate	VERB
framr-1738	131	11	from	from	ADP
framr-1738	131	12	the	the	DET
framr-1738	131	13	ownership	ownership	NOUN
framr-1738	131	14	with	with	ADP
framr-1738	131	15	the	the	DET
framr-1738	131	16	managers	manager	NOUN
framr-1738	131	17	running	run	VERB
framr-1738	131	18	the	the	DET
framr-1738	131	19	business	business	NOUN
framr-1738	131	20	on	on	ADP
framr-1738	131	21	behalf	behalf	NOUN
framr-1738	131	22	of	of	ADP
framr-1738	131	23	the	the	DET
framr-1738	131	24	shareholders	shareholder	NOUN
framr-1738	131	25	/	/	SYM
framr-1738	131	26	owners	owner	NOUN
framr-1738	131	27	.	.	PUNCT
framr-1738	132	1	this	this	DET
framr-1738	132	2	structure	structure	NOUN
framr-1738	132	3	introduces	introduce	VERB
framr-1738	132	4	the	the	DET
framr-1738	132	5	age	age	NOUN
framr-1738	132	6	-	-	PUNCT
framr-1738	132	7	long	long	ADJ
framr-1738	132	8	issue	issue	NOUN
framr-1738	132	9	of	of	ADP
framr-1738	132	10	conflicting	conflict	VERB
framr-1738	132	11	interests	interest	NOUN
framr-1738	132	12	of	of	ADP
framr-1738	132	13	stakeholders	stakeholder	NOUN
framr-1738	132	14	and	and	CCONJ
framr-1738	132	15	information	information	NOUN
framr-1738	132	16	asymmetry	asymmetry	NOUN
framr-1738	132	17	between	between	ADP
framr-1738	132	18	the	the	DET
framr-1738	132	19	owners	owner	NOUN
framr-1738	132	20	of	of	ADP
framr-1738	132	21	the	the	DET
framr-1738	132	22	firm	firm	NOUN
framr-1738	132	23	and	and	CCONJ
framr-1738	132	24	the	the	DET
framr-1738	132	25	management	management	NOUN
framr-1738	132	26	/	/	SYM
framr-1738	132	27	managers	manager	NOUN
framr-1738	132	28	(	(	PUNCT
framr-1738	132	29	gavana	gavana	PROPN
framr-1738	132	30	,	,	PUNCT
framr-1738	132	31	gottardo	gottardo	PROPN
framr-1738	132	32	,	,	PUNCT
framr-1738	132	33	&	&	CCONJ
framr-1738	132	34	moisello	moisello	PROPN
framr-1738	132	35	,	,	PUNCT
framr-1738	132	36	2019	2019	NUM
framr-1738	132	37	)	)	PUNCT
framr-1738	132	38	.	.	PUNCT
framr-1738	133	1	the	the	DET
framr-1738	133	2	conflict	conflict	NOUN
framr-1738	133	3	of	of	ADP
framr-1738	133	4	interests	interest	NOUN
framr-1738	133	5	could	could	AUX
framr-1738	133	6	extend	extend	VERB
framr-1738	133	7	to	to	ADP
framr-1738	133	8	major	major	ADJ
framr-1738	133	9	shareholders	shareholder	NOUN
framr-1738	133	10	and	and	CCONJ
framr-1738	133	11	minority	minority	NOUN
framr-1738	133	12	shareholders	shareholder	NOUN
framr-1738	133	13	.	.	PUNCT
framr-1738	134	1	to	to	PART
framr-1738	134	2	ensure	ensure	VERB
framr-1738	134	3	that	that	SCONJ
framr-1738	134	4	managers	manager	NOUN
framr-1738	134	5	act	act	VERB
framr-1738	134	6	in	in	ADP
framr-1738	134	7	the	the	DET
framr-1738	134	8	best	good	ADJ
framr-1738	134	9	interest	interest	NOUN
framr-1738	134	10	of	of	ADP
framr-1738	134	11	the	the	DET
framr-1738	134	12	owners	owner	NOUN
framr-1738	134	13	of	of	ADP
framr-1738	134	14	the	the	DET
framr-1738	134	15	firm	firm	NOUN
framr-1738	134	16	,	,	PUNCT
framr-1738	134	17	enhancement	enhancement	NOUN
framr-1738	134	18	of	of	ADP
framr-1738	134	19	their	their	PRON
framr-1738	134	20	interest	interest	NOUN
framr-1738	134	21	is	be	AUX
framr-1738	134	22	tied	tie	VERB
framr-1738	134	23	to	to	ADP
framr-1738	134	24	performance	performance	NOUN
framr-1738	134	25	of	of	ADP
framr-1738	134	26	the	the	DET
framr-1738	134	27	organization	organization	NOUN
framr-1738	134	28	.	.	PUNCT
framr-1738	135	1	in	in	ADP
framr-1738	135	2	this	this	DET
framr-1738	135	3	scenario	scenario	NOUN
framr-1738	135	4	when	when	SCONJ
framr-1738	135	5	the	the	DET
framr-1738	135	6	organization	organization	NOUN
framr-1738	135	7	is	be	AUX
framr-1738	135	8	doing	do	VERB
framr-1738	135	9	well	well	ADV
framr-1738	135	10	,	,	PUNCT
framr-1738	135	11	the	the	DET
framr-1738	135	12	managers	manager	NOUN
framr-1738	135	13	are	be	AUX
framr-1738	135	14	also	also	ADV
framr-1738	135	15	seen	see	VERB
framr-1738	135	16	to	to	PART
framr-1738	135	17	be	be	AUX
framr-1738	135	18	doing	do	VERB
framr-1738	135	19	well	well	ADV
framr-1738	135	20	,	,	PUNCT
framr-1738	135	21	and	and	CCONJ
framr-1738	135	22	vice	vice	ADV
framr-1738	135	23	versa	versa	ADV
framr-1738	135	24	.	.	PUNCT
framr-1738	136	1	https://en.wikipedia.org/wiki/offshore_financial_centre	https://en.wikipedia.org/wiki/offshore_financial_centre	NOUN
framr-1738	136	2	financial	financial	ADJ
framr-1738	136	3	risk	risk	NOUN
framr-1738	136	4	and	and	CCONJ
framr-1738	136	5	management	management	NOUN
framr-1738	136	6	reviews	review	NOUN
framr-1738	136	7	,	,	PUNCT
framr-1738	136	8	2020	2020	NUM
framr-1738	136	9	,	,	PUNCT
framr-1738	136	10	6(1	6(1	NUM
framr-1738	136	11	):	):	PUNCT
framr-1738	136	12	52	52	NUM
framr-1738	136	13	-	-	SYM
framr-1738	136	14	78	78	NUM
framr-1738	136	15	57	57	NUM
framr-1738	136	16	©	©	PROPN
framr-1738	136	17	2020	2020	NUM
framr-1738	136	18	conscientia	conscientia	PROPN
framr-1738	136	19	beam	beam	PROPN
framr-1738	136	20	.	.	PUNCT
framr-1738	137	1	all	all	DET
framr-1738	137	2	rights	right	NOUN
framr-1738	137	3	reserved	reserve	VERB
framr-1738	137	4	.	.	PUNCT
framr-1738	138	1	the	the	DET
framr-1738	138	2	motives	motive	NOUN
framr-1738	138	3	for	for	ADP
framr-1738	138	4	engaging	engage	VERB
framr-1738	138	5	in	in	ADP
framr-1738	138	6	earnings	earning	NOUN
framr-1738	138	7	management	management	NOUN
framr-1738	138	8	/	/	SYM
framr-1738	138	9	creative	creative	ADJ
framr-1738	138	10	accounting	accounting	NOUN
framr-1738	138	11	depend	depend	VERB
framr-1738	138	12	on	on	ADP
framr-1738	138	13	the	the	DET
framr-1738	138	14	interested	interested	ADJ
framr-1738	138	15	parties	party	NOUN
framr-1738	138	16	involved	involve	VERB
framr-1738	138	17	.	.	PUNCT
framr-1738	139	1	according	accord	VERB
framr-1738	139	2	to	to	ADP
framr-1738	139	3	jones	jones	PROPN
framr-1738	139	4	(	(	PUNCT
framr-1738	139	5	2011	2011	NUM
framr-1738	139	6	)	)	PUNCT
framr-1738	139	7	some	some	PRON
framr-1738	139	8	of	of	ADP
framr-1738	139	9	the	the	DET
framr-1738	139	10	interested	interested	ADJ
framr-1738	139	11	parties	party	NOUN
framr-1738	139	12	include	include	VERB
framr-1738	139	13	managers	manager	NOUN
framr-1738	139	14	,	,	PUNCT
framr-1738	139	15	investment	investment	NOUN
framr-1738	139	16	analysts	analyst	NOUN
framr-1738	139	17	,	,	PUNCT
framr-1738	139	18	auditors	auditor	NOUN
framr-1738	139	19	,	,	PUNCT
framr-1738	139	20	regulators	regulator	NOUN
framr-1738	139	21	,	,	PUNCT
framr-1738	139	22	shareholders	shareholder	NOUN
framr-1738	139	23	among	among	ADP
framr-1738	139	24	others	other	NOUN
framr-1738	139	25	.	.	PUNCT
framr-1738	140	1	while	while	SCONJ
framr-1738	140	2	creative	creative	ADJ
framr-1738	140	3	accounting	accounting	NOUN
framr-1738	140	4	provides	provide	VERB
framr-1738	140	5	the	the	DET
framr-1738	140	6	managers	manager	NOUN
framr-1738	140	7	with	with	ADP
framr-1738	140	8	the	the	DET
framr-1738	140	9	leeway	leeway	NOUN
framr-1738	140	10	to	to	PART
framr-1738	140	11	deliver	deliver	VERB
framr-1738	140	12	the	the	DET
framr-1738	140	13	performance	performance	NOUN
framr-1738	140	14	they	they	PRON
framr-1738	140	15	desire	desire	VERB
framr-1738	140	16	,	,	PUNCT
framr-1738	140	17	the	the	DET
framr-1738	140	18	existing	exist	VERB
framr-1738	140	19	shareholders	shareholder	NOUN
framr-1738	140	20	seem	seem	VERB
framr-1738	140	21	interested	interested	ADJ
framr-1738	140	22	in	in	ADP
framr-1738	140	23	increase	increase	NOUN
framr-1738	140	24	in	in	ADP
framr-1738	140	25	share	share	NOUN
framr-1738	140	26	prices	price	NOUN
framr-1738	140	27	.	.	PUNCT
framr-1738	141	1	by	by	ADP
framr-1738	141	2	contrast	contrast	NOUN
framr-1738	141	3	,	,	PUNCT
framr-1738	141	4	other	other	ADJ
framr-1738	141	5	parties/	parties/	NUM
framr-1738	141	6	groups	group	NOUN
framr-1738	141	7	are	be	AUX
framr-1738	141	8	harmed	harm	VERB
framr-1738	141	9	due	due	ADJ
framr-1738	141	10	to	to	ADP
framr-1738	141	11	creative	creative	ADJ
framr-1738	141	12	accounting	accounting	NOUN
framr-1738	141	13	.	.	PUNCT
framr-1738	142	1	specifically	specifically	ADV
framr-1738	142	2	,	,	PUNCT
framr-1738	142	3	some	some	PRON
framr-1738	142	4	of	of	ADP
framr-1738	142	5	the	the	DET
framr-1738	142	6	suggested	suggest	VERB
framr-1738	142	7	motives	motive	NOUN
framr-1738	142	8	for	for	ADP
framr-1738	142	9	which	which	PRON
framr-1738	142	10	firms	firm	NOUN
framr-1738	142	11	engage	engage	VERB
framr-1738	142	12	in	in	ADP
framr-1738	142	13	earnings	earning	NOUN
framr-1738	142	14	management	management	NOUN
framr-1738	142	15	(	(	PUNCT
framr-1738	142	16	goncharov	goncharov	PROPN
framr-1738	142	17	&	&	CCONJ
framr-1738	142	18	zimmermann	zimmermann	PROPN
framr-1738	142	19	,	,	PUNCT
framr-1738	142	20	2007	2007	NUM
framr-1738	142	21	;	;	PUNCT
framr-1738	142	22	malofeeva	malofeeva	PROPN
framr-1738	142	23	,	,	PUNCT
framr-1738	142	24	2018	2018	NUM
framr-1738	142	25	;	;	PUNCT
framr-1738	142	26	tuovila	tuovila	NOUN
framr-1738	142	27	,	,	PUNCT
framr-1738	142	28	2019	2019	NUM
framr-1738	142	29	)	)	PUNCT
framr-1738	142	30	include	include	VERB
framr-1738	142	31	:	:	PUNCT
framr-1738	142	32	1	1	X
framr-1738	142	33	.	.	X
framr-1738	142	34	aspiration	aspiration	NOUN
framr-1738	142	35	of	of	ADP
framr-1738	142	36	top	top	ADJ
framr-1738	142	37	executives	executive	NOUN
framr-1738	142	38	to	to	PART
framr-1738	142	39	receive	receive	VERB
framr-1738	142	40	bonus	bonus	NOUN
framr-1738	142	41	-	-	PUNCT
framr-1738	142	42	related	relate	VERB
framr-1738	142	43	pay	pay	NOUN
framr-1738	142	44	tied	tie	VERB
framr-1738	142	45	to	to	ADP
framr-1738	142	46	the	the	DET
framr-1738	142	47	firm‟s	firm‟s	NOUN
framr-1738	142	48	earnings	earning	NOUN
framr-1738	142	49	performance	performance	NOUN
framr-1738	142	50	.	.	PUNCT
framr-1738	143	1	2	2	X
framr-1738	143	2	.	.	X
framr-1738	143	3	the	the	DET
framr-1738	143	4	desire	desire	NOUN
framr-1738	143	5	to	to	PART
framr-1738	143	6	influence	influence	VERB
framr-1738	143	7	the	the	DET
framr-1738	143	8	companies	company	NOUN
framr-1738	143	9	'	'	PART
framr-1738	143	10	stock	stock	NOUN
framr-1738	143	11	prices	price	NOUN
framr-1738	143	12	particularly	particularly	ADV
framr-1738	143	13	during	during	ADP
framr-1738	143	14	initial	initial	ADJ
framr-1738	143	15	public	public	ADJ
framr-1738	143	16	offers	offer	NOUN
framr-1738	143	17	–	–	PUNCT
framr-1738	143	18	ipos	ipos	NOUN
framr-1738	143	19	.	.	PUNCT
framr-1738	144	1	3	3	X
framr-1738	144	2	.	.	X
framr-1738	144	3	the	the	DET
framr-1738	144	4	urge	urge	NOUN
framr-1738	144	5	to	to	PART
framr-1738	144	6	ensure	ensure	VERB
framr-1738	144	7	that	that	SCONJ
framr-1738	144	8	firm‟s	firm‟s	NOUN
framr-1738	144	9	performance	performance	NOUN
framr-1738	144	10	seems	seem	VERB
framr-1738	144	11	to	to	PART
framr-1738	144	12	meet	meet	VERB
framr-1738	144	13	or	or	CCONJ
framr-1738	144	14	beat	beat	VERB
framr-1738	144	15	analysts‟	analysts‟	ADJ
framr-1738	144	16	forecast	forecast	NOUN
framr-1738	144	17	.	.	PUNCT
framr-1738	145	1	4	4	X
framr-1738	145	2	.	.	X
framr-1738	145	3	the	the	DET
framr-1738	145	4	desire	desire	NOUN
framr-1738	145	5	to	to	PART
framr-1738	145	6	comply	comply	VERB
framr-1738	145	7	with	with	ADP
framr-1738	145	8	restrictive	restrictive	ADJ
framr-1738	145	9	loan	loan	NOUN
framr-1738	145	10	covenants	covenant	NOUN
framr-1738	145	11	.	.	PUNCT
framr-1738	146	1	5	5	X
framr-1738	146	2	.	.	PUNCT
framr-1738	146	3	an	an	DET
framr-1738	146	4	attempt	attempt	NOUN
framr-1738	146	5	at	at	ADP
framr-1738	146	6	reducing	reduce	VERB
framr-1738	146	7	tax	tax	NOUN
framr-1738	146	8	payments	payment	NOUN
framr-1738	146	9	.	.	PUNCT
framr-1738	147	1	6	6	X
framr-1738	147	2	.	.	X
framr-1738	147	3	the	the	DET
framr-1738	147	4	desire	desire	NOUN
framr-1738	147	5	to	to	PART
framr-1738	147	6	level	level	VERB
framr-1738	147	7	/	/	SYM
framr-1738	147	8	smooth	smooth	ADJ
framr-1738	147	9	earning	earn	VERB
framr-1738	147	10	in	in	ADP
framr-1738	147	11	order	order	NOUN
framr-1738	147	12	to	to	PART
framr-1738	147	13	present	present	VERB
framr-1738	147	14	an	an	DET
framr-1738	147	15	image	image	NOUN
framr-1738	147	16	of	of	ADP
framr-1738	147	17	consistent	consistent	ADJ
framr-1738	147	18	profits	profit	NOUN
framr-1738	147	19	over	over	ADP
framr-1738	147	20	accounting	accounting	NOUN
framr-1738	147	21	periods	period	NOUN
framr-1738	147	22	with	with	ADP
framr-1738	147	23	little	little	ADJ
framr-1738	147	24	fluctuations	fluctuation	NOUN
framr-1738	147	25	.	.	PUNCT
framr-1738	148	1	7	7	X
framr-1738	148	2	.	.	X
framr-1738	148	3	the	the	DET
framr-1738	148	4	intention	intention	NOUN
framr-1738	148	5	to	to	PART
framr-1738	148	6	cover	cover	VERB
framr-1738	148	7	up	up	ADP
framr-1738	148	8	fraud	fraud	NOUN
framr-1738	148	9	.	.	PUNCT
framr-1738	149	1	8	8	X
framr-1738	149	2	.	.	PUNCT
framr-1738	150	1	the	the	DET
framr-1738	150	2	desire	desire	NOUN
framr-1738	150	3	to	to	PART
framr-1738	150	4	influence	influence	VERB
framr-1738	150	5	offer	offer	VERB
framr-1738	150	6	prices	price	NOUN
framr-1738	150	7	in	in	ADP
framr-1738	150	8	management	management	NOUN
framr-1738	150	9	buyouts	buyout	NOUN
framr-1738	150	10	and	and	CCONJ
framr-1738	150	11	mergers	merger	NOUN
framr-1738	150	12	and	and	CCONJ
framr-1738	150	13	acquisitions	acquisition	NOUN
framr-1738	150	14	.	.	PUNCT
framr-1738	151	1	9	9	X
framr-1738	151	2	.	.	X
framr-1738	151	3	the	the	DET
framr-1738	151	4	intention	intention	NOUN
framr-1738	151	5	to	to	PART
framr-1738	151	6	influence	influence	VERB
framr-1738	151	7	outcome	outcome	NOUN
framr-1738	151	8	of	of	ADP
framr-1738	151	9	contract	contract	NOUN
framr-1738	151	10	bids	bid	NOUN
framr-1738	151	11	tied	tie	VERB
framr-1738	151	12	to	to	ADP
framr-1738	151	13	accounting	accounting	NOUN
framr-1738	151	14	numbers	number	NOUN
framr-1738	151	15	.	.	PUNCT
framr-1738	152	1	2.2	2.2	NUM
framr-1738	152	2	.	.	PUNCT
framr-1738	153	1	accounting	accounting	NOUN
framr-1738	153	2	standards	standard	NOUN
framr-1738	153	3	:	:	PUNCT
framr-1738	153	4	meaning	meaning	NOUN
framr-1738	153	5	and	and	CCONJ
framr-1738	153	6	relevance	relevance	NOUN
framr-1738	153	7	in	in	ADP
framr-1738	153	8	the	the	DET
framr-1738	153	9	global	global	ADJ
framr-1738	153	10	business	business	PROPN
framr-1738	153	11	community	community	NOUN
framr-1738	153	12	according	accord	VERB
framr-1738	153	13	to	to	ADP
framr-1738	153	14	nwaubani	nwaubani	NOUN
framr-1738	153	15	and	and	CCONJ
framr-1738	153	16	okoro	okoro	NOUN
framr-1738	153	17	(	(	PUNCT
framr-1738	153	18	2018	2018	NUM
framr-1738	153	19	)	)	PUNCT
framr-1738	153	20	and	and	CCONJ
framr-1738	153	21	akabom	akabom	NOUN
framr-1738	153	22	-	-	PUNCT
framr-1738	153	23	ita	ita	NOUN
framr-1738	153	24	(	(	PUNCT
framr-1738	153	25	2013	2013	NUM
framr-1738	153	26	)	)	PUNCT
framr-1738	153	27	accounting	accounting	NOUN
framr-1738	153	28	standards	standard	NOUN
framr-1738	153	29	are	be	AUX
framr-1738	153	30	the	the	DET
framr-1738	153	31	principles	principle	NOUN
framr-1738	153	32	,	,	PUNCT
framr-1738	153	33	opinions	opinion	NOUN
framr-1738	153	34	,	,	PUNCT
framr-1738	153	35	interpretations	interpretation	NOUN
framr-1738	153	36	,	,	PUNCT
framr-1738	153	37	rules	rule	NOUN
framr-1738	153	38	and	and	CCONJ
framr-1738	153	39	regulations	regulation	NOUN
framr-1738	153	40	which	which	PRON
framr-1738	153	41	guide	guide	VERB
framr-1738	153	42	organizations	organization	NOUN
framr-1738	153	43	in	in	ADP
framr-1738	153	44	preparing	prepare	VERB
framr-1738	153	45	their	their	PRON
framr-1738	153	46	financial	financial	ADJ
framr-1738	153	47	reports	report	NOUN
framr-1738	153	48	.	.	PUNCT
framr-1738	154	1	financial	financial	ADJ
framr-1738	154	2	performances	performance	NOUN
framr-1738	154	3	of	of	ADP
framr-1738	154	4	business	business	NOUN
framr-1738	154	5	entities	entity	NOUN
framr-1738	154	6	are	be	AUX
framr-1738	154	7	communicated	communicate	VERB
framr-1738	154	8	to	to	ADP
framr-1738	154	9	the	the	DET
framr-1738	154	10	various	various	ADJ
framr-1738	154	11	stakeholders	stakeholder	NOUN
framr-1738	154	12	through	through	ADP
framr-1738	154	13	financial	financial	ADJ
framr-1738	154	14	reports	report	NOUN
framr-1738	154	15	.	.	PUNCT
framr-1738	155	1	the	the	DET
framr-1738	155	2	reality	reality	NOUN
framr-1738	155	3	of	of	ADP
framr-1738	155	4	borderless	borderless	ADJ
framr-1738	155	5	businesses	business	NOUN
framr-1738	155	6	implies	imply	VERB
framr-1738	155	7	that	that	SCONJ
framr-1738	155	8	stakeholders	stakeholder	NOUN
framr-1738	155	9	of	of	ADP
framr-1738	155	10	the	the	DET
framr-1738	155	11	21st	21st	ADJ
framr-1738	155	12	century	century	NOUN
framr-1738	155	13	firms	firm	NOUN
framr-1738	155	14	often	often	ADV
framr-1738	155	15	cut	cut	VERB
framr-1738	155	16	across	across	ADP
framr-1738	155	17	many	many	ADJ
framr-1738	155	18	economies	economy	NOUN
framr-1738	155	19	.	.	PUNCT
framr-1738	156	1	the	the	DET
framr-1738	156	2	relevance	relevance	NOUN
framr-1738	156	3	of	of	ADP
framr-1738	156	4	accounting	accounting	NOUN
framr-1738	156	5	standards	standard	NOUN
framr-1738	156	6	in	in	ADP
framr-1738	156	7	the	the	DET
framr-1738	156	8	global	global	ADJ
framr-1738	156	9	business	business	NOUN
framr-1738	156	10	community	community	NOUN
framr-1738	156	11	drives	drive	VERB
framr-1738	156	12	from	from	ADP
framr-1738	156	13	financial	financial	ADJ
framr-1738	156	14	reporting	reporting	NOUN
framr-1738	156	15	and	and	CCONJ
framr-1738	156	16	mainly	mainly	ADV
framr-1738	156	17	appreciated	appreciate	VERB
framr-1738	156	18	in	in	ADP
framr-1738	156	19	the	the	DET
framr-1738	156	20	pointer	pointer	NOUN
framr-1738	156	21	they	they	PRON
framr-1738	156	22	provide	provide	VERB
framr-1738	156	23	on	on	ADP
framr-1738	156	24	how	how	SCONJ
framr-1738	156	25	accounting	accounting	NOUN
framr-1738	156	26	information	information	NOUN
framr-1738	156	27	should	should	AUX
framr-1738	156	28	be	be	AUX
framr-1738	156	29	recorded	record	VERB
framr-1738	156	30	,	,	PUNCT
framr-1738	156	31	reported	report	VERB
framr-1738	156	32	in	in	ADP
framr-1738	156	33	the	the	DET
framr-1738	156	34	financial	financial	ADJ
framr-1738	156	35	statements	statement	NOUN
framr-1738	156	36	and	and	CCONJ
framr-1738	156	37	interpreted	interpret	VERB
framr-1738	156	38	so	so	SCONJ
framr-1738	156	39	as	as	SCONJ
framr-1738	156	40	to	to	PART
framr-1738	156	41	make	make	VERB
framr-1738	156	42	the	the	DET
framr-1738	156	43	information	information	NOUN
framr-1738	156	44	reliable	reliable	ADJ
framr-1738	156	45	,	,	PUNCT
framr-1738	156	46	useful	useful	ADJ
framr-1738	156	47	and	and	CCONJ
framr-1738	156	48	relevant	relevant	ADJ
framr-1738	156	49	to	to	ADP
framr-1738	156	50	the	the	DET
framr-1738	156	51	global	global	ADJ
framr-1738	156	52	users	user	NOUN
framr-1738	156	53	.	.	PUNCT
framr-1738	157	1	however	however	ADV
framr-1738	157	2	,	,	PUNCT
framr-1738	157	3	because	because	SCONJ
framr-1738	157	4	of	of	ADP
framr-1738	157	5	the	the	DET
framr-1738	157	6	national	national	ADJ
framr-1738	157	7	peculiarities	peculiarity	NOUN
framr-1738	157	8	,	,	PUNCT
framr-1738	157	9	national	national	ADJ
framr-1738	157	10	accounting	accounting	NOUN
framr-1738	157	11	standards	standard	NOUN
framr-1738	157	12	differ	differ	VERB
framr-1738	157	13	across	across	ADP
framr-1738	157	14	nations	nation	NOUN
framr-1738	157	15	.	.	PUNCT
framr-1738	158	1	it	it	PRON
framr-1738	158	2	is	be	AUX
framr-1738	158	3	believed	believe	VERB
framr-1738	158	4	that	that	SCONJ
framr-1738	158	5	such	such	ADJ
framr-1738	158	6	differences	difference	NOUN
framr-1738	158	7	negatively	negatively	ADV
framr-1738	158	8	affect	affect	VERB
framr-1738	158	9	the	the	DET
framr-1738	158	10	quality	quality	NOUN
framr-1738	158	11	and	and	CCONJ
framr-1738	158	12	the	the	DET
framr-1738	158	13	relevance	relevance	NOUN
framr-1738	158	14	of	of	ADP
framr-1738	158	15	accounting	accounting	NOUN
framr-1738	158	16	information	information	NOUN
framr-1738	158	17	(	(	PUNCT
framr-1738	158	18	ding	ding	NOUN
framr-1738	158	19	,	,	PUNCT
framr-1738	158	20	hope	hope	NOUN
framr-1738	158	21	,	,	PUNCT
framr-1738	158	22	jeanjean	jeanjean	PROPN
framr-1738	158	23	,	,	PUNCT
framr-1738	158	24	&	&	CCONJ
framr-1738	158	25	stolowy	stolowy	PROPN
framr-1738	158	26	,	,	PUNCT
framr-1738	158	27	2007	2007	NUM
framr-1738	158	28	;	;	PUNCT
framr-1738	158	29	nwaubani	nwaubani	PROPN
framr-1738	158	30	&	&	CCONJ
framr-1738	158	31	okoro	okoro	NOUN
framr-1738	158	32	,	,	PUNCT
framr-1738	158	33	2018	2018	NUM
framr-1738	158	34	)	)	PUNCT
framr-1738	158	35	.	.	PUNCT
framr-1738	159	1	2.2.1	2.2.1	NUM
framr-1738	159	2	.	.	PUNCT
framr-1738	159	3	national	national	ADJ
framr-1738	159	4	and	and	CCONJ
framr-1738	159	5	international	international	ADJ
framr-1738	159	6	accounting	accounting	NOUN
framr-1738	159	7	standards	standard	NOUN
framr-1738	159	8	there	there	PRON
framr-1738	159	9	are	be	VERB
framr-1738	159	10	national	national	ADJ
framr-1738	159	11	and	and	CCONJ
framr-1738	159	12	international	international	ADJ
framr-1738	159	13	accounting	accounting	NOUN
framr-1738	159	14	standards	standard	NOUN
framr-1738	159	15	though	though	SCONJ
framr-1738	159	16	the	the	DET
framr-1738	159	17	former	former	ADJ
framr-1738	159	18	could	could	AUX
framr-1738	159	19	be	be	AUX
framr-1738	159	20	seen	see	VERB
framr-1738	159	21	as	as	ADP
framr-1738	159	22	losing	lose	VERB
framr-1738	159	23	relevance	relevance	NOUN
framr-1738	159	24	because	because	SCONJ
framr-1738	159	25	of	of	ADP
framr-1738	159	26	the	the	DET
framr-1738	159	27	push	push	NOUN
framr-1738	159	28	for	for	ADP
framr-1738	159	29	adoption	adoption	NOUN
framr-1738	159	30	of	of	ADP
framr-1738	159	31	the	the	DET
framr-1738	159	32	latter	latter	ADJ
framr-1738	159	33	.	.	PUNCT
framr-1738	160	1	national	national	ADJ
framr-1738	160	2	accounting	accounting	NOUN
framr-1738	160	3	standards	standard	NOUN
framr-1738	160	4	are	be	AUX
framr-1738	160	5	set	set	VERB
framr-1738	160	6	by	by	ADP
framr-1738	160	7	the	the	DET
framr-1738	160	8	accounting	accounting	NOUN
framr-1738	160	9	standards	standard	NOUN
framr-1738	160	10	board	board	NOUN
framr-1738	160	11	of	of	ADP
framr-1738	160	12	each	each	DET
framr-1738	160	13	nation	nation	NOUN
framr-1738	160	14	while	while	SCONJ
framr-1738	160	15	international	international	ADJ
framr-1738	160	16	accounting	accounting	NOUN
framr-1738	160	17	standards	standard	NOUN
framr-1738	160	18	are	be	AUX
framr-1738	160	19	accounting	account	VERB
framr-1738	160	20	standards	standard	NOUN
framr-1738	160	21	issued	issue	VERB
framr-1738	160	22	by	by	ADP
framr-1738	160	23	the	the	DET
framr-1738	160	24	international	international	ADJ
framr-1738	160	25	accounting	accounting	NOUN
framr-1738	160	26	standards	standard	NOUN
framr-1738	160	27	board	board	NOUN
framr-1738	160	28	(	(	PUNCT
framr-1738	160	29	iasb	iasb	PROPN
framr-1738	160	30	)	)	PUNCT
framr-1738	160	31	and	and	CCONJ
framr-1738	160	32	its	its	PRON
framr-1738	160	33	predecessor	predecessor	NOUN
framr-1738	160	34	,	,	PUNCT
framr-1738	160	35	the	the	DET
framr-1738	160	36	international	international	ADJ
framr-1738	160	37	accounting	accounting	NOUN
framr-1738	160	38	standards	standard	NOUN
framr-1738	160	39	committeeiasc	committeeiasc	PROPN
framr-1738	160	40	(	(	PUNCT
framr-1738	160	41	icaew	icaew	VERB
framr-1738	160	42	,	,	PUNCT
framr-1738	160	43	2018	2018	NUM
framr-1738	160	44	;	;	PUNCT
framr-1738	160	45	nwaubani	nwaubani	NOUN
framr-1738	160	46	&	&	CCONJ
framr-1738	160	47	okoro	okoro	NOUN
framr-1738	160	48	,	,	PUNCT
framr-1738	160	49	2018	2018	NUM
framr-1738	160	50	)	)	PUNCT
framr-1738	160	51	.	.	PUNCT
framr-1738	161	1	the	the	DET
framr-1738	161	2	international	international	ADJ
framr-1738	161	3	standards	standard	NOUN
framr-1738	161	4	consists	consist	VERB
framr-1738	161	5	international	international	ADJ
framr-1738	161	6	financial	financial	ADJ
framr-1738	161	7	reporting	reporting	NOUN
framr-1738	161	8	standard	standard	PROPN
framr-1738	161	9	(	(	PUNCT
framr-1738	161	10	ifrss	ifrss	NOUN
framr-1738	161	11	)	)	PUNCT
framr-1738	161	12	and	and	CCONJ
framr-1738	161	13	international	international	ADJ
framr-1738	161	14	accounting	accounting	NOUN
framr-1738	161	15	standards	standard	NOUN
framr-1738	161	16	(	(	PUNCT
framr-1738	161	17	iass	iass	NOUN
framr-1738	161	18	)	)	PUNCT
framr-1738	161	19	.	.	PUNCT
framr-1738	162	1	ifrs	ifrs	PROPN
framr-1738	162	2	are	be	AUX
framr-1738	162	3	standards	standard	NOUN
framr-1738	162	4	issued	issue	VERB
framr-1738	162	5	by	by	ADP
framr-1738	162	6	iasb	iasb	NOUN
framr-1738	162	7	under	under	ADP
framr-1738	162	8	the	the	DET
framr-1738	162	9	supervision	supervision	NOUN
framr-1738	162	10	of	of	ADP
framr-1738	162	11	ifrs	ifrs	PROPN
framr-1738	162	12	foundation	foundation	PROPN
framr-1738	162	13	after	after	ADP
framr-1738	162	14	2001	2001	NUM
framr-1738	162	15	when	when	SCONJ
framr-1738	162	16	iasc	iasc	PROPN
framr-1738	162	17	was	be	AUX
framr-1738	162	18	reconstituted	reconstitute	VERB
framr-1738	162	19	into	into	ADP
framr-1738	162	20	iasb	iasb	NOUN
framr-1738	162	21	while	while	SCONJ
framr-1738	162	22	ias	ias	PROPN
framr-1738	162	23	were	be	AUX
framr-1738	162	24	standards	standard	NOUN
framr-1738	162	25	issued	issue	VERB
framr-1738	162	26	by	by	ADP
framr-1738	162	27	iasc	iasc	PROPN
framr-1738	162	28	from	from	ADP
framr-1738	162	29	1973	1973	NUM
framr-1738	162	30	to	to	ADP
framr-1738	162	31	2001.some	2001.some	NUM
framr-1738	162	32	iass	iass	NOUN
framr-1738	162	33	have	have	AUX
framr-1738	162	34	been	be	AUX
framr-1738	162	35	amended	amend	VERB
framr-1738	162	36	for	for	ADP
framr-1738	162	37	improvement	improvement	NOUN
framr-1738	162	38	or	or	CCONJ
framr-1738	162	39	replaced	replace	VERB
framr-1738	162	40	by	by	ADP
framr-1738	162	41	relevant	relevant	ADJ
framr-1738	162	42	ifrss	ifrss	PROPN
framr-1738	162	43	while	while	SCONJ
framr-1738	162	44	others	other	NOUN
framr-1738	162	45	are	be	AUX
framr-1738	162	46	still	still	ADV
framr-1738	162	47	in	in	ADP
framr-1738	162	48	force	force	NOUN
framr-1738	162	49	.	.	PUNCT
framr-1738	163	1	the	the	DET
framr-1738	163	2	international	international	ADJ
framr-1738	163	3	accounting	accounting	NOUN
framr-1738	163	4	standards	standard	NOUN
framr-1738	163	5	are	be	AUX
framr-1738	163	6	designed	design	VERB
framr-1738	163	7	to	to	PART
framr-1738	163	8	apply	apply	VERB
framr-1738	163	9	to	to	ADP
framr-1738	163	10	the	the	DET
framr-1738	163	11	general	general	ADJ
framr-1738	163	12	purpose	purpose	NOUN
framr-1738	163	13	financial	financial	ADJ
framr-1738	163	14	statements	statement	NOUN
framr-1738	163	15	of	of	ADP
framr-1738	163	16	all	all	DET
framr-1738	163	17	profit	profit	NOUN
framr-1738	163	18	-	-	PUNCT
framr-1738	163	19	oriented	orient	VERB
framr-1738	163	20	entities	entity	NOUN
framr-1738	163	21	including	include	VERB
framr-1738	163	22	government	government	NOUN
framr-1738	163	23	business	business	NOUN
framr-1738	163	24	enterprises	enterprise	NOUN
framr-1738	163	25	(	(	PUNCT
framr-1738	163	26	deloitte	deloitte	PROPN
framr-1738	163	27	global	global	PROPN
framr-1738	163	28	services	services	PROPN
framr-1738	163	29	limited	limit	VERB
framr-1738	163	30	deloitte	deloitte	PROPN
framr-1738	163	31	/	/	SYM
framr-1738	163	32	iasplus	iasplus	NOUN
framr-1738	163	33	,	,	PUNCT
framr-1738	163	34	2020a	2020a	NUM
framr-1738	163	35	)	)	PUNCT
framr-1738	163	36	.	.	PUNCT
framr-1738	164	1	government	government	NOUN
framr-1738	164	2	business	business	NOUN
framr-1738	164	3	enterprises	enterprise	NOUN
framr-1738	164	4	(	(	PUNCT
framr-1738	164	5	gbes	gbe	NOUN
framr-1738	164	6	)	)	PUNCT
framr-1738	164	7	are	be	AUX
framr-1738	164	8	defined	define	VERB
framr-1738	164	9	by	by	ADP
framr-1738	164	10	the	the	DET
framr-1738	164	11	international	international	ADJ
framr-1738	164	12	public	public	ADJ
framr-1738	164	13	sector	sector	NOUN
framr-1738	164	14	accounting	accounting	NOUN
framr-1738	164	15	standards	standard	NOUN
framr-1738	164	16	board(ipsasb	board(ipsasb	NOUN
framr-1738	164	17	)	)	PUNCT
framr-1738	164	18	as	as	ADP
framr-1738	164	19	equally	equally	ADV
framr-1738	164	20	profit	profit	NOUN
framr-1738	164	21	-	-	PUNCT
framr-1738	164	22	oriented	orient	VERB
framr-1738	164	23	entities	entity	NOUN
framr-1738	164	24	.	.	PUNCT
framr-1738	165	1	as	as	SCONJ
framr-1738	165	2	noted	note	VERB
framr-1738	165	3	by	by	ADP
framr-1738	165	4	the	the	DET
framr-1738	165	5	authors	author	NOUN
framr-1738	165	6	,	,	PUNCT
framr-1738	165	7	general	general	ADJ
framr-1738	165	8	purpose	purpose	NOUN
framr-1738	165	9	financial	financial	ADJ
framr-1738	165	10	statements	statement	NOUN
framr-1738	165	11	are	be	AUX
framr-1738	165	12	meant	mean	VERB
framr-1738	165	13	to	to	PART
framr-1738	165	14	meet	meet	VERB
framr-1738	165	15	the	the	DET
framr-1738	165	16	informational	informational	ADJ
framr-1738	165	17	needs	need	NOUN
framr-1738	165	18	of	of	ADP
framr-1738	165	19	shareholders	shareholder	NOUN
framr-1738	165	20	and	and	CCONJ
framr-1738	165	21	other	other	ADJ
framr-1738	165	22	enlarged	enlarge	VERB
framr-1738	165	23	stakeholders	stakeholder	NOUN
framr-1738	165	24	over	over	ADP
framr-1738	165	25	the	the	DET
framr-1738	165	26	performance	performance	NOUN
framr-1738	165	27	of	of	ADP
framr-1738	165	28	the	the	DET
framr-1738	165	29	profit	profit	NOUN
framr-1738	165	30	-	-	PUNCT
framr-1738	165	31	oriented	orient	VERB
framr-1738	165	32	entities	entity	NOUN
framr-1738	165	33	.	.	PUNCT
framr-1738	166	1	the	the	DET
framr-1738	166	2	following	follow	VERB
framr-1738	166	3	are	be	AUX
framr-1738	166	4	components	component	NOUN
framr-1738	166	5	of	of	ADP
framr-1738	166	6	a	a	DET
framr-1738	166	7	complete	complete	ADJ
framr-1738	166	8	set	set	NOUN
framr-1738	166	9	of	of	ADP
framr-1738	166	10	financial	financial	ADJ
framr-1738	166	11	risk	risk	NOUN
framr-1738	166	12	and	and	CCONJ
framr-1738	166	13	management	management	NOUN
framr-1738	166	14	reviews	review	NOUN
framr-1738	166	15	,	,	PUNCT
framr-1738	166	16	2020	2020	NUM
framr-1738	166	17	,	,	PUNCT
framr-1738	166	18	6(1	6(1	NUM
framr-1738	166	19	):	):	PUNCT
framr-1738	166	20	52	52	NUM
framr-1738	166	21	-	-	SYM
framr-1738	166	22	78	78	NUM
framr-1738	166	23	58	58	NUM
framr-1738	166	24	©	©	PROPN
framr-1738	166	25	2020	2020	NUM
framr-1738	166	26	conscientia	conscientia	PROPN
framr-1738	166	27	beam	beam	PROPN
framr-1738	166	28	.	.	PUNCT
framr-1738	167	1	all	all	DET
framr-1738	167	2	rights	right	NOUN
framr-1738	167	3	reserved	reserve	VERB
framr-1738	167	4	.	.	PUNCT
framr-1738	168	1	financial	financial	ADJ
framr-1738	168	2	reportsstatement	reportsstatement	NOUN
framr-1738	168	3	of	of	ADP
framr-1738	168	4	financial	financial	ADJ
framr-1738	168	5	position	position	NOUN
framr-1738	168	6	,	,	PUNCT
framr-1738	168	7	a	a	DET
framr-1738	168	8	statement	statement	NOUN
framr-1738	168	9	of	of	ADP
framr-1738	168	10	comprehensive	comprehensive	ADJ
framr-1738	168	11	income	income	NOUN
framr-1738	168	12	,	,	PUNCT
framr-1738	168	13	a	a	DET
framr-1738	168	14	statement	statement	NOUN
framr-1738	168	15	of	of	ADP
framr-1738	168	16	cash	cash	NOUN
framr-1738	168	17	flows	flow	NOUN
framr-1738	168	18	,	,	PUNCT
framr-1738	168	19	a	a	DET
framr-1738	168	20	statement	statement	NOUN
framr-1738	168	21	of	of	ADP
framr-1738	168	22	changes	change	NOUN
framr-1738	168	23	in	in	ADP
framr-1738	168	24	equity	equity	NOUN
framr-1738	168	25	,	,	PUNCT
framr-1738	168	26	a	a	DET
framr-1738	168	27	summary	summary	NOUN
framr-1738	168	28	of	of	ADP
framr-1738	168	29	accounting	accounting	NOUN
framr-1738	168	30	policies	policy	NOUN
framr-1738	168	31	,	,	PUNCT
framr-1738	168	32	and	and	CCONJ
framr-1738	168	33	explanatory	explanatory	ADJ
framr-1738	168	34	notes	note	NOUN
framr-1738	168	35	.	.	PUNCT
framr-1738	169	1	the	the	DET
framr-1738	169	2	ifrs	ifrs	PROPN
framr-1738	169	3	are	be	AUX
framr-1738	169	4	a	a	DET
framr-1738	169	5	single	single	ADJ
framr-1738	169	6	set	set	NOUN
framr-1738	169	7	of	of	ADP
framr-1738	169	8	high	high	ADJ
framr-1738	169	9	-	-	PUNCT
framr-1738	169	10	quality	quality	NOUN
framr-1738	169	11	global	global	ADJ
framr-1738	169	12	accounting	accounting	NOUN
framr-1738	169	13	standards	standard	NOUN
framr-1738	169	14	for	for	ADP
framr-1738	169	15	promoting	promote	VERB
framr-1738	169	16	transparency	transparency	NOUN
framr-1738	169	17	and	and	CCONJ
framr-1738	169	18	consistency	consistency	NOUN
framr-1738	169	19	in	in	ADP
framr-1738	169	20	financial	financial	ADJ
framr-1738	169	21	reporting	reporting	NOUN
framr-1738	169	22	(	(	PUNCT
framr-1738	169	23	ifrs	ifrs	PROPN
framr-1738	169	24	foundation	foundation	PROPN
framr-1738	169	25	,	,	PUNCT
framr-1738	169	26	2020	2020	NUM
framr-1738	169	27	)	)	PUNCT
framr-1738	169	28	.	.	PUNCT
framr-1738	170	1	the	the	DET
framr-1738	170	2	global	global	PROPN
framr-1738	170	3	business	business	PROPN
framr-1738	170	4	community	community	NOUN
framr-1738	170	5	had	have	AUX
framr-1738	170	6	long	long	ADV
framr-1738	170	7	expected	expect	VERB
framr-1738	170	8	the	the	DET
framr-1738	170	9	ifrs	ifrs	PROPN
framr-1738	170	10	.	.	PUNCT
framr-1738	171	1	therefore	therefore	ADV
framr-1738	171	2	,	,	PUNCT
framr-1738	171	3	concerted	concerted	ADJ
framr-1738	171	4	efforts	effort	NOUN
framr-1738	171	5	are	be	AUX
framr-1738	171	6	being	be	AUX
framr-1738	171	7	made	make	VERB
framr-1738	171	8	to	to	PART
framr-1738	171	9	promote	promote	VERB
framr-1738	171	10	their	their	PRON
framr-1738	171	11	global	global	ADJ
framr-1738	171	12	adoption	adoption	NOUN
framr-1738	171	13	.	.	PUNCT
framr-1738	172	1	the	the	DET
framr-1738	172	2	2019	2019	NUM
framr-1738	172	3	global	global	ADJ
framr-1738	172	4	status	status	NOUN
framr-1738	172	5	report	report	NOUN
framr-1738	172	6	by	by	ADP
framr-1738	172	7	the	the	DET
framr-1738	172	8	international	international	PROPN
framr-1738	172	9	federation	federation	PROPN
framr-1738	172	10	of	of	ADP
framr-1738	172	11	accountants	accountant	NOUN
framr-1738	172	12	(	(	PUNCT
framr-1738	172	13	ifac	ifac	NOUN
framr-1738	172	14	)	)	PUNCT
framr-1738	172	15	on	on	ADP
framr-1738	172	16	ifrs	ifrs	ADJ
framr-1738	172	17	adoption	adoption	NOUN
framr-1738	172	18	documents	document	NOUN
framr-1738	172	19	that	that	SCONJ
framr-1738	172	20	the	the	DET
framr-1738	172	21	adoption	adoption	NOUN
framr-1738	172	22	has	have	AUX
framr-1738	172	23	been	be	AUX
framr-1738	172	24	on	on	ADP
framr-1738	172	25	the	the	DET
framr-1738	172	26	rise	rise	NOUN
framr-1738	172	27	with	with	ADP
framr-1738	172	28	over	over	ADP
framr-1738	172	29	95	95	NUM
framr-1738	172	30	%	%	NOUN
framr-1738	172	31	of	of	ADP
framr-1738	172	32	the	the	DET
framr-1738	172	33	173	173	NUM
framr-1738	172	34	ifac	ifac	NOUN
framr-1738	172	35	member	member	NOUN
framr-1738	172	36	organizations	organization	NOUN
framr-1738	172	37	having	having	AUX
framr-1738	172	38	fully	fully	ADV
framr-1738	172	39	or	or	CCONJ
framr-1738	172	40	partly	partly	ADV
framr-1738	172	41	adopted	adopt	VERB
framr-1738	172	42	the	the	DET
framr-1738	172	43	standards	standard	NOUN
framr-1738	172	44	(	(	PUNCT
framr-1738	172	45	ifac	ifac	NOUN
framr-1738	172	46	,	,	PUNCT
framr-1738	172	47	2019	2019	NUM
framr-1738	172	48	)	)	PUNCT
framr-1738	172	49	.	.	PUNCT
framr-1738	173	1	this	this	DET
framr-1738	173	2	view	view	NOUN
framr-1738	173	3	is	be	AUX
framr-1738	173	4	also	also	ADV
framr-1738	173	5	supported	support	VERB
framr-1738	173	6	by	by	ADP
framr-1738	173	7	the	the	DET
framr-1738	173	8	profiling	profiling	NOUN
framr-1738	173	9	of	of	ADP
framr-1738	173	10	jurisdictions	jurisdiction	NOUN
framr-1738	173	11	carried	carry	VERB
framr-1738	173	12	out	out	ADP
framr-1738	173	13	by	by	ADP
framr-1738	173	14	deloitte	deloitte	PROPN
framr-1738	173	15	touche	touche	NOUN
framr-1738	173	16	and	and	CCONJ
framr-1738	173	17	tohmatsu	tohmatsu	NOUN
framr-1738	173	18	in	in	ADP
framr-1738	173	19	which	which	PRON
framr-1738	173	20	ifrs	ifrs	NOUN
framr-1738	173	21	adoption	adoption	NOUN
framr-1738	173	22	information	information	NOUN
framr-1738	173	23	was	be	AUX
framr-1738	173	24	sort	sort	ADV
framr-1738	173	25	for	for	ADV
framr-1738	173	26	in	in	ADP
framr-1738	173	27	175	175	NUM
framr-1738	173	28	jurisdictions	jurisdiction	NOUN
framr-1738	173	29	.	.	PUNCT
framr-1738	174	1	the	the	DET
framr-1738	174	2	outcome	outcome	NOUN
framr-1738	174	3	equally	equally	ADV
framr-1738	174	4	indicates	indicate	VERB
framr-1738	174	5	a	a	DET
framr-1738	174	6	rise	rise	NOUN
framr-1738	174	7	in	in	ADP
framr-1738	174	8	the	the	DET
framr-1738	174	9	ifrs	ifrs	NOUN
framr-1738	174	10	adoption	adoption	NOUN
framr-1738	174	11	(	(	PUNCT
framr-1738	174	12	deloitte	deloitte	NOUN
framr-1738	174	13	/	/	SYM
framr-1738	174	14	iasplus	iasplus	ADJ
framr-1738	174	15	,	,	PUNCT
framr-1738	174	16	2020b	2020b	NUM
framr-1738	174	17	)	)	PUNCT
framr-1738	174	18	.	.	PUNCT
framr-1738	175	1	2.2.2	2.2.2	X
framr-1738	175	2	.	.	PUNCT
framr-1738	175	3	accounting	accounting	NOUN
framr-1738	175	4	standards	standard	NOUN
framr-1738	175	5	in	in	ADP
framr-1738	175	6	nigeria	nigeria	PROPN
framr-1738	175	7	:	:	PUNCT
framr-1738	175	8	sas	sas	PROPN
framr-1738	175	9	and	and	CCONJ
framr-1738	175	10	ifrs	ifrs	PROPN
framr-1738	175	11	international	international	ADJ
framr-1738	175	12	financial	financial	ADJ
framr-1738	175	13	reporting	reporting	NOUN
framr-1738	175	14	standards	standard	NOUN
framr-1738	175	15	(	(	PUNCT
framr-1738	175	16	ifrs	ifrs	NOUN
framr-1738	175	17	)	)	PUNCT
framr-1738	175	18	were	be	AUX
framr-1738	175	19	officially	officially	ADV
framr-1738	175	20	adopted	adopt	VERB
framr-1738	175	21	in	in	ADP
framr-1738	175	22	nigeria	nigeria	PROPN
framr-1738	175	23	on	on	ADP
framr-1738	175	24	january	january	PROPN
framr-1738	175	25	1	1	NUM
framr-1738	175	26	,	,	PUNCT
framr-1738	175	27	2012	2012	NUM
framr-1738	175	28	(	(	PUNCT
framr-1738	175	29	nwaubani	nwaubani	PROPN
framr-1738	175	30	&	&	CCONJ
framr-1738	175	31	okoro	okoro	NOUN
framr-1738	175	32	,	,	PUNCT
framr-1738	175	33	2018	2018	NUM
framr-1738	175	34	)	)	PUNCT
framr-1738	175	35	.	.	PUNCT
framr-1738	176	1	the	the	DET
framr-1738	176	2	january	january	PROPN
framr-1738	176	3	01	01	NUM
framr-1738	176	4	,	,	PUNCT
framr-1738	176	5	2012	2012	NUM
framr-1738	176	6	date	date	NOUN
framr-1738	176	7	was	be	AUX
framr-1738	176	8	for	for	ADP
framr-1738	176	9	banks	bank	NOUN
framr-1738	176	10	and	and	CCONJ
framr-1738	176	11	other	other	ADJ
framr-1738	176	12	significant	significant	ADJ
framr-1738	176	13	public	public	ADJ
framr-1738	176	14	quoted	quote	VERB
framr-1738	176	15	entities	entity	NOUN
framr-1738	176	16	while	while	SCONJ
framr-1738	176	17	other	other	ADJ
framr-1738	176	18	entities	entity	NOUN
framr-1738	176	19	were	be	AUX
framr-1738	176	20	expected	expect	VERB
framr-1738	176	21	to	to	PART
framr-1738	176	22	follow	follow	VERB
framr-1738	176	23	suite	suite	NOUN
framr-1738	176	24	on	on	ADP
framr-1738	176	25	future	future	ADJ
framr-1738	176	26	dates	date	NOUN
framr-1738	176	27	(	(	PUNCT
framr-1738	176	28	baba	baba	PROPN
framr-1738	176	29	,	,	PUNCT
framr-1738	176	30	2013	2013	NUM
framr-1738	176	31	)	)	PUNCT
framr-1738	176	32	.	.	PUNCT
framr-1738	177	1	specifically	specifically	ADV
framr-1738	177	2	,	,	PUNCT
framr-1738	177	3	other	other	ADJ
framr-1738	177	4	public	public	ADJ
framr-1738	177	5	interest	interest	NOUN
framr-1738	177	6	entities	entity	NOUN
framr-1738	177	7	and	and	CCONJ
framr-1738	177	8	small	small	ADJ
framr-1738	177	9	and	and	CCONJ
framr-1738	177	10	medium	medium	ADJ
framr-1738	177	11	enterprises	enterprise	NOUN
framr-1738	177	12	(	(	PUNCT
framr-1738	177	13	smes‟	smes‟	NOUN
framr-1738	177	14	)	)	PUNCT
framr-1738	177	15	in	in	ADP
framr-1738	177	16	nigeria	nigeria	PROPN
framr-1738	177	17	had	have	VERB
framr-1738	177	18	december	december	PROPN
framr-1738	177	19	31	31	NUM
framr-1738	177	20	,	,	PUNCT
framr-1738	177	21	2013	2013	NUM
framr-1738	177	22	and	and	CCONJ
framr-1738	177	23	december	december	PROPN
framr-1738	177	24	31	31	NUM
framr-1738	177	25	,	,	PUNCT
framr-1738	177	26	2014	2014	NUM
framr-1738	177	27	respectively	respectively	ADV
framr-1738	177	28	as	as	ADP
framr-1738	177	29	their	their	PRON
framr-1738	177	30	effective	effective	ADJ
framr-1738	177	31	adoption	adoption	NOUN
framr-1738	177	32	dates	date	NOUN
framr-1738	177	33	.	.	PUNCT
framr-1738	178	1	however	however	ADV
framr-1738	178	2	,	,	PUNCT
framr-1738	178	3	when	when	SCONJ
framr-1738	178	4	a	a	DET
framr-1738	178	5	complete	complete	ADJ
framr-1738	178	6	version	version	NOUN
framr-1738	178	7	of	of	ADP
framr-1738	178	8	ifrs	ifrs	NOUN
framr-1738	178	9	9	9	NUM
framr-1738	178	10	–	–	PUNCT
framr-1738	178	11	a	a	DET
framr-1738	178	12	standard	standard	NOUN
framr-1738	178	13	on	on	ADP
framr-1738	178	14	financial	financial	ADJ
framr-1738	178	15	instruments	instrument	NOUN
framr-1738	178	16	(	(	PUNCT
framr-1738	178	17	loan	loan	NOUN
framr-1738	178	18	loss	loss	NOUN
framr-1738	178	19	provisioning	provision	VERB
framr-1738	178	20	issues	issue	NOUN
framr-1738	178	21	)	)	PUNCT
framr-1738	178	22	was	be	AUX
framr-1738	178	23	issued	issue	VERB
framr-1738	178	24	by	by	ADP
framr-1738	178	25	international	international	ADJ
framr-1738	178	26	accounting	accounting	NOUN
framr-1738	178	27	standards	standard	NOUN
framr-1738	178	28	board	board	NOUN
framr-1738	178	29	(	(	PUNCT
framr-1738	178	30	iasb	iasb	PROPN
framr-1738	178	31	)	)	PUNCT
framr-1738	178	32	on	on	ADP
framr-1738	178	33	24	24	NUM
framr-1738	178	34	july	july	PROPN
framr-1738	178	35	2014	2014	NUM
framr-1738	178	36	,	,	PUNCT
framr-1738	178	37	banks	bank	NOUN
framr-1738	178	38	were	be	AUX
framr-1738	178	39	required	require	VERB
framr-1738	178	40	to	to	PART
framr-1738	178	41	adopt	adopt	VERB
framr-1738	178	42	it	it	PRON
framr-1738	178	43	mandatorily	mandatorily	ADV
framr-1738	178	44	from	from	ADP
framr-1738	178	45	january	january	PROPN
framr-1738	178	46	01	01	NUM
framr-1738	178	47	,	,	PUNCT
framr-1738	178	48	2018	2018	NUM
framr-1738	178	49	(	(	PUNCT
framr-1738	178	50	deloitte	deloitte	PROPN
framr-1738	178	51	global	global	PROPN
framr-1738	178	52	services	services	PROPN
framr-1738	178	53	limited	limit	VERB
framr-1738	178	54	deloitte	deloitte	PROPN
framr-1738	178	55	/	/	SYM
framr-1738	178	56	iasplus	iasplus	NOUN
framr-1738	178	57	,	,	PUNCT
framr-1738	178	58	2020a	2020a	NUM
framr-1738	178	59	)	)	PUNCT
framr-1738	178	60	.	.	PUNCT
framr-1738	179	1	the	the	DET
framr-1738	179	2	banks	bank	NOUN
framr-1738	179	3	in	in	ADP
framr-1738	179	4	nigeria	nigeria	PROPN
framr-1738	179	5	also	also	ADV
framr-1738	179	6	complied	comply	VERB
framr-1738	179	7	with	with	ADP
framr-1738	179	8	the	the	DET
framr-1738	179	9	adoption	adoption	NOUN
framr-1738	179	10	date	date	NOUN
framr-1738	179	11	.	.	PUNCT
framr-1738	180	1	the	the	DET
framr-1738	180	2	generally	generally	ADV
framr-1738	180	3	accepted	accept	VERB
framr-1738	180	4	accounting	accounting	NOUN
framr-1738	180	5	principles	principle	NOUN
framr-1738	180	6	(	(	PUNCT
framr-1738	180	7	gaap	gaap	PROPN
framr-1738	180	8	)	)	PUNCT
framr-1738	180	9	in	in	ADP
framr-1738	180	10	the	the	DET
framr-1738	180	11	country	country	NOUN
framr-1738	180	12	before	before	ADP
framr-1738	180	13	the	the	DET
framr-1738	180	14	2012	2012	NUM
framr-1738	180	15	date	date	NOUN
framr-1738	180	16	were	be	AUX
framr-1738	180	17	as	as	ADV
framr-1738	180	18	specified	specify	VERB
framr-1738	180	19	in	in	ADP
framr-1738	180	20	the	the	DET
framr-1738	180	21	statement	statement	NOUN
framr-1738	180	22	of	of	ADP
framr-1738	180	23	accounting	accounting	NOUN
framr-1738	180	24	standards	standard	NOUN
framr-1738	180	25	(	(	PUNCT
framr-1738	180	26	sas	sas	PROPN
framr-1738	180	27	)	)	PUNCT
framr-1738	180	28	which	which	PRON
framr-1738	180	29	were	be	AUX
framr-1738	180	30	issued	issue	VERB
framr-1738	180	31	by	by	ADP
framr-1738	180	32	nigerian	nigerian	ADJ
framr-1738	180	33	accounting	accounting	NOUN
framr-1738	180	34	standards	standards	PROPN
framr-1738	180	35	board	board	NOUN
framr-1738	180	36	(	(	PUNCT
framr-1738	180	37	nasb	nasb	NOUN
framr-1738	180	38	)	)	PUNCT
framr-1738	180	39	.	.	PUNCT
framr-1738	181	1	the	the	DET
framr-1738	181	2	sas	sas	PROPN
framr-1738	181	3	represented	represent	VERB
framr-1738	181	4	the	the	DET
framr-1738	181	5	nigerian	nigerian	ADJ
framr-1738	181	6	national	national	ADJ
framr-1738	181	7	accounting	accounting	PROPN
framr-1738	181	8	standards	standard	NOUN
framr-1738	181	9	.	.	PUNCT
framr-1738	182	1	nasb	nasb	NOUN
framr-1738	182	2	was	be	AUX
framr-1738	182	3	established	establish	VERB
framr-1738	182	4	in	in	ADP
framr-1738	182	5	1982	1982	NUM
framr-1738	182	6	as	as	ADP
framr-1738	182	7	the	the	DET
framr-1738	182	8	only	only	ADJ
framr-1738	182	9	recognized	recognize	VERB
framr-1738	182	10	independent	independent	ADJ
framr-1738	182	11	body	body	NOUN
framr-1738	182	12	in	in	ADP
framr-1738	182	13	nigeria	nigeria	PROPN
framr-1738	182	14	responsible	responsible	ADJ
framr-1738	182	15	for	for	ADP
framr-1738	182	16	the	the	DET
framr-1738	182	17	development	development	NOUN
framr-1738	182	18	and	and	CCONJ
framr-1738	182	19	issuance	issuance	NOUN
framr-1738	182	20	of	of	ADP
framr-1738	182	21	statement	statement	NOUN
framr-1738	182	22	of	of	ADP
framr-1738	182	23	accounting	accounting	NOUN
framr-1738	182	24	standards	standard	NOUN
framr-1738	182	25	covering	cover	VERB
framr-1738	182	26	all	all	DET
framr-1738	182	27	sectors	sector	NOUN
framr-1738	182	28	of	of	ADP
framr-1738	182	29	the	the	DET
framr-1738	182	30	economy	economy	NOUN
framr-1738	182	31	and	and	CCONJ
framr-1738	182	32	regulatory	regulatory	ADJ
framr-1738	182	33	agencies	agency	NOUN
framr-1738	182	34	of	of	ADP
framr-1738	182	35	government	government	NOUN
framr-1738	182	36	(	(	PUNCT
framr-1738	182	37	edogbanya	edogbanya	PROPN
framr-1738	182	38	&	&	CCONJ
framr-1738	182	39	kamardin	kamardin	PROPN
framr-1738	182	40	,	,	PUNCT
framr-1738	182	41	2014	2014	NUM
framr-1738	182	42	)	)	PUNCT
framr-1738	182	43	.	.	PUNCT
framr-1738	183	1	nasb	nasb	NOUN
framr-1738	183	2	was	be	AUX
framr-1738	183	3	initially	initially	ADV
framr-1738	183	4	a	a	DET
framr-1738	183	5	private	private	ADJ
framr-1738	183	6	initiative	initiative	NOUN
framr-1738	183	7	of	of	ADP
framr-1738	183	8	institute	institute	PROPN
framr-1738	183	9	of	of	ADP
framr-1738	183	10	chartered	charter	VERB
framr-1738	183	11	accountants	accountant	NOUN
framr-1738	183	12	of	of	ADP
framr-1738	183	13	nigeria(ican	nigeria(ican	PROPN
framr-1738	183	14	)	)	PUNCT
framr-1738	183	15	.	.	PUNCT
framr-1738	184	1	however	however	ADV
framr-1738	184	2	,	,	PUNCT
framr-1738	184	3	from	from	ADP
framr-1738	184	4	january	january	PROPN
framr-1738	184	5	2012	2012	NUM
framr-1738	184	6	,	,	PUNCT
framr-1738	184	7	nasb	nasb	NOUN
framr-1738	184	8	was	be	AUX
framr-1738	184	9	replaced	replace	VERB
framr-1738	184	10	by	by	ADP
framr-1738	184	11	financial	financial	ADJ
framr-1738	184	12	reporting	reporting	NOUN
framr-1738	184	13	council	council	PROPN
framr-1738	184	14	of	of	ADP
framr-1738	184	15	nigeria	nigeria	PROPN
framr-1738	184	16	(	(	PUNCT
framr-1738	184	17	frc	frc	PROPN
framr-1738	184	18	)	)	PUNCT
framr-1738	184	19	a	a	DET
framr-1738	184	20	federal	federal	ADJ
framr-1738	184	21	government	government	NOUN
framr-1738	184	22	parastatal	parastatal	NOUN
framr-1738	184	23	under	under	ADP
framr-1738	184	24	the	the	DET
framr-1738	184	25	supervision	supervision	NOUN
framr-1738	184	26	of	of	ADP
framr-1738	184	27	the	the	DET
framr-1738	184	28	federal	federal	PROPN
framr-1738	184	29	ministry	ministry	PROPN
framr-1738	184	30	of	of	ADP
framr-1738	184	31	industry	industry	PROPN
framr-1738	184	32	,	,	PUNCT
framr-1738	184	33	trade	trade	NOUN
framr-1738	184	34	and	and	CCONJ
framr-1738	184	35	investment	investment	NOUN
framr-1738	184	36	.	.	PUNCT
framr-1738	185	1	it	it	PRON
framr-1738	185	2	was	be	AUX
framr-1738	185	3	established	establish	VERB
framr-1738	185	4	by	by	ADP
framr-1738	185	5	the	the	DET
framr-1738	185	6	financial	financial	ADJ
framr-1738	185	7	reporting	reporting	NOUN
framr-1738	185	8	council	council	PROPN
framr-1738	185	9	of	of	ADP
framr-1738	185	10	nigeria	nigeria	PROPN
framr-1738	185	11	act	act	PROPN
framr-1738	185	12	,	,	PUNCT
framr-1738	185	13	no	no	INTJ
framr-1738	185	14	.	.	NOUN
framr-1738	185	15	6	6	NUM
framr-1738	185	16	,	,	PUNCT
framr-1738	185	17	2011	2011	NUM
framr-1738	185	18	.	.	PUNCT
framr-1738	186	1	one	one	NUM
framr-1738	186	2	of	of	ADP
framr-1738	186	3	the	the	DET
framr-1738	186	4	responsibilities	responsibility	NOUN
framr-1738	186	5	of	of	ADP
framr-1738	186	6	frc	frc	NOUN
framr-1738	186	7	is	be	AUX
framr-1738	186	8	development	development	NOUN
framr-1738	186	9	and	and	CCONJ
framr-1738	186	10	publishing	publishing	NOUN
framr-1738	186	11	of	of	ADP
framr-1738	186	12	accounting	accounting	NOUN
framr-1738	186	13	and	and	CCONJ
framr-1738	186	14	financial	financial	ADJ
framr-1738	186	15	reporting	reporting	NOUN
framr-1738	186	16	standards	standard	NOUN
framr-1738	186	17	to	to	PART
framr-1738	186	18	be	be	AUX
framr-1738	186	19	followed	follow	VERB
framr-1738	186	20	in	in	ADP
framr-1738	186	21	the	the	DET
framr-1738	186	22	preparation	preparation	NOUN
framr-1738	186	23	of	of	ADP
framr-1738	186	24	financial	financial	ADJ
framr-1738	186	25	statements	statement	NOUN
framr-1738	186	26	of	of	ADP
framr-1738	186	27	public	public	ADJ
framr-1738	186	28	entities	entity	NOUN
framr-1738	186	29	in	in	ADP
framr-1738	186	30	nigeria	nigeria	PROPN
framr-1738	186	31	(	(	PUNCT
framr-1738	186	32	financial	financial	ADJ
framr-1738	186	33	reporting	reporting	NOUN
framr-1738	186	34	council	council	PROPN
framr-1738	186	35	(	(	PUNCT
framr-1738	186	36	frc	frc	PROPN
framr-1738	186	37	)	)	PUNCT
framr-1738	186	38	of	of	ADP
framr-1738	186	39	nigeria	nigeria	PROPN
framr-1738	186	40	-	-	PUNCT
framr-1738	186	41	frc	frc	NOUN
framr-1738	186	42	,	,	PUNCT
framr-1738	186	43	2020	2020	NUM
framr-1738	186	44	)	)	PUNCT
framr-1738	186	45	.	.	PUNCT
framr-1738	187	1	2.2.3	2.2.3	NUM
framr-1738	187	2	.	.	PUNCT
framr-1738	187	3	credit	credit	NOUN
framr-1738	187	4	impairment	impairment	NOUN
framr-1738	187	5	recognition	recognition	NOUN
framr-1738	187	6	models	model	NOUN
framr-1738	187	7	of	of	ADP
framr-1738	187	8	ias	ias	PROPN
framr-1738	187	9	39	39	NUM
framr-1738	187	10	and	and	CCONJ
framr-1738	187	11	ifrs	ifrs	PROPN
framr-1738	187	12	9	9	NUM
framr-1738	187	13	:	:	PUNCT
framr-1738	187	14	the	the	DET
framr-1738	187	15	emergency	emergency	NOUN
framr-1738	187	16	of	of	ADP
framr-1738	187	17	ifrs	ifrs	PROPN
framr-1738	187	18	9	9	NUM
framr-1738	187	19	the	the	DET
framr-1738	187	20	international	international	ADJ
framr-1738	187	21	accounting	accounting	NOUN
framr-1738	187	22	standards	standard	NOUN
framr-1738	187	23	(	(	PUNCT
framr-1738	187	24	ias	ias	PROPN
framr-1738	187	25	)	)	PUNCT
framr-1738	187	26	39	39	NUM
framr-1738	187	27	financial	financial	ADJ
framr-1738	187	28	instruments	instrument	NOUN
framr-1738	187	29	:	:	PUNCT
framr-1738	187	30	recognition	recognition	NOUN
framr-1738	187	31	and	and	CCONJ
framr-1738	187	32	measurement	measurement	NOUN
framr-1738	187	33	,	,	PUNCT
framr-1738	187	34	was	be	AUX
framr-1738	187	35	first	first	ADV
framr-1738	187	36	issued	issue	VERB
framr-1738	187	37	in	in	ADP
framr-1738	187	38	1998	1998	NUM
framr-1738	187	39	and	and	CCONJ
framr-1738	187	40	was	be	AUX
framr-1738	187	41	subjected	subject	VERB
framr-1738	187	42	to	to	ADP
framr-1738	187	43	various	various	ADJ
framr-1738	187	44	amendments	amendment	NOUN
framr-1738	187	45	until	until	ADP
framr-1738	187	46	april	april	PROPN
framr-1738	187	47	2009	2009	NUM
framr-1738	187	48	when	when	SCONJ
framr-1738	187	49	it	it	PRON
framr-1738	187	50	was	be	AUX
framr-1738	187	51	amended	amend	VERB
framr-1738	187	52	for	for	ADP
framr-1738	187	53	annual	annual	ADJ
framr-1738	187	54	improvements	improvement	NOUN
framr-1738	187	55	to	to	ADP
framr-1738	187	56	ifrs	ifrs	PROPN
framr-1738	187	57	(	(	PUNCT
framr-1738	187	58	deloitte	deloitte	PROPN
framr-1738	187	59	global	global	PROPN
framr-1738	187	60	services	service	NOUN
framr-1738	187	61	limited	limited	ADJ
framr-1738	187	62	-	-	PUNCT
framr-1738	187	63	deloitte	deloitte	NOUN
framr-1738	187	64	,	,	PUNCT
framr-1738	187	65	2017	2017	NUM
framr-1738	187	66	)	)	PUNCT
framr-1738	187	67	.	.	PUNCT
framr-1738	188	1	ifrs	ifrs	PROPN
framr-1738	188	2	9	9	NUM
framr-1738	188	3	was	be	AUX
framr-1738	188	4	later	later	ADV
framr-1738	188	5	in	in	ADP
framr-1738	188	6	november	november	PROPN
framr-1738	188	7	2009	2009	NUM
framr-1738	188	8	issued	issue	VERB
framr-1738	188	9	in	in	ADP
framr-1738	188	10	part	part	NOUN
framr-1738	188	11	to	to	PART
framr-1738	188	12	replace	replace	VERB
framr-1738	188	13	ias	ias	PROPN
framr-1738	188	14	39	39	NUM
framr-1738	188	15	in	in	ADP
framr-1738	188	16	phases	phase	NOUN
framr-1738	188	17	until	until	SCONJ
framr-1738	188	18	full	full	ADJ
framr-1738	188	19	replacement	replacement	NOUN
framr-1738	188	20	of	of	ADP
framr-1738	188	21	ias	ias	PROPN
framr-1738	188	22	39	39	NUM
framr-1738	188	23	was	be	AUX
framr-1738	188	24	achieved	achieve	VERB
framr-1738	188	25	.	.	PUNCT
framr-1738	189	1	the	the	DET
framr-1738	189	2	final	final	ADJ
framr-1738	189	3	and	and	CCONJ
framr-1738	189	4	complete	complete	ADJ
framr-1738	189	5	version	version	NOUN
framr-1738	189	6	of	of	ADP
framr-1738	189	7	the	the	DET
framr-1738	189	8	ifrs	ifrs	PROPN
framr-1738	189	9	9	9	NUM
framr-1738	189	10	was	be	AUX
framr-1738	189	11	issued	issue	VERB
framr-1738	189	12	in	in	ADP
framr-1738	189	13	2014	2014	NUM
framr-1738	189	14	with	with	ADP
framr-1738	189	15	a	a	DET
framr-1738	189	16	mandatory	mandatory	ADJ
framr-1738	189	17	effective	effective	ADJ
framr-1738	189	18	implementation	implementation	NOUN
framr-1738	189	19	date	date	NOUN
framr-1738	189	20	of	of	ADP
framr-1738	189	21	january	january	PROPN
framr-1738	189	22	01	01	NUM
framr-1738	189	23	,	,	PUNCT
framr-1738	189	24	2018	2018	NUM
framr-1738	189	25	(	(	PUNCT
framr-1738	189	26	subject	subject	ADJ
framr-1738	189	27	to	to	ADP
framr-1738	189	28	local	local	ADJ
framr-1738	189	29	endorsement	endorsement	NOUN
framr-1738	189	30	requirements	requirement	NOUN
framr-1738	189	31	)	)	PUNCT
framr-1738	189	32	.	.	PUNCT
framr-1738	190	1	the	the	DET
framr-1738	190	2	implementation	implementation	NOUN
framr-1738	190	3	of	of	ADP
framr-1738	190	4	the	the	DET
framr-1738	190	5	final	final	ADJ
framr-1738	190	6	version	version	NOUN
framr-1738	190	7	of	of	ADP
framr-1738	190	8	the	the	DET
framr-1738	190	9	ifrs	ifrs	NOUN
framr-1738	190	10	9	9	NUM
framr-1738	190	11	marked	mark	VERB
framr-1738	190	12	an	an	DET
framr-1738	190	13	end	end	NOUN
framr-1738	190	14	to	to	ADP
framr-1738	190	15	ias	ias	PROPN
framr-1738	190	16	39	39	NUM
framr-1738	190	17	as	as	SCONJ
framr-1738	190	18	the	the	DET
framr-1738	190	19	final	final	ADJ
framr-1738	190	20	version	version	NOUN
framr-1738	190	21	supersedes	supersede	VERB
framr-1738	190	22	all	all	DET
framr-1738	190	23	previous	previous	ADJ
framr-1738	190	24	versions	version	NOUN
framr-1738	190	25	of	of	ADP
framr-1738	190	26	the	the	DET
framr-1738	190	27	ifrs	ifrs	NOUN
framr-1738	190	28	9	9	NUM
framr-1738	190	29	.	.	PUNCT
framr-1738	191	1	the	the	DET
framr-1738	191	2	credit	credit	NOUN
framr-1738	191	3	impairment	impairment	NOUN
framr-1738	191	4	recognition	recognition	NOUN
framr-1738	191	5	model	model	NOUN
framr-1738	191	6	under	under	ADP
framr-1738	191	7	ias	ias	PROPN
framr-1738	191	8	39	39	NUM
framr-1738	191	9	until	until	SCONJ
framr-1738	191	10	its	its	PRON
framr-1738	191	11	final	final	ADJ
framr-1738	191	12	replacement	replacement	NOUN
framr-1738	191	13	was	be	AUX
framr-1738	191	14	an	an	DET
framr-1738	191	15	„	„	PUNCT
framr-1738	191	16	incurred	incurred	ADJ
framr-1738	191	17	loss	loss	NOUN
framr-1738	191	18	model‟	model‟	INTJ
framr-1738	191	19	which	which	PRON
framr-1738	191	20	required	require	VERB
framr-1738	191	21	that	that	SCONJ
framr-1738	191	22	credit	credit	NOUN
framr-1738	191	23	losses	loss	NOUN
framr-1738	191	24	should	should	AUX
framr-1738	191	25	not	not	PART
framr-1738	191	26	be	be	AUX
framr-1738	191	27	recognized	recognize	VERB
framr-1738	191	28	until	until	SCONJ
framr-1738	191	29	a	a	DET
framr-1738	191	30	credit	credit	NOUN
framr-1738	191	31	loss	loss	NOUN
framr-1738	191	32	event	event	NOUN
framr-1738	191	33	occurred	occur	VERB
framr-1738	191	34	(	(	PUNCT
framr-1738	191	35	ernest	ernest	PROPN
framr-1738	191	36	&	&	CCONJ
framr-1738	191	37	young	young	PROPN
framr-1738	191	38	,	,	PUNCT
framr-1738	191	39	2014	2014	NUM
framr-1738	191	40	)	)	PUNCT
framr-1738	191	41	.	.	PUNCT
framr-1738	192	1	the	the	DET
framr-1738	192	2	authors	author	NOUN
framr-1738	192	3	were	be	AUX
framr-1738	192	4	of	of	ADP
framr-1738	192	5	the	the	DET
framr-1738	192	6	opinion	opinion	NOUN
framr-1738	192	7	that	that	SCONJ
framr-1738	192	8	the	the	DET
framr-1738	192	9	incurred	incur	VERB
framr-1738	192	10	loss	loss	NOUN
framr-1738	192	11	model	model	NOUN
framr-1738	192	12	of	of	ADP
framr-1738	192	13	ias	ias	PROPN
framr-1738	192	14	39	39	NUM
framr-1738	192	15	suggestively	suggestively	ADV
framr-1738	192	16	contributed	contribute	VERB
framr-1738	192	17	to	to	ADP
framr-1738	192	18	the	the	DET
framr-1738	192	19	delay	delay	NOUN
framr-1738	192	20	in	in	ADP
framr-1738	192	21	recognizing	recognize	VERB
framr-1738	192	22	the	the	DET
framr-1738	192	23	credit	credit	NOUN
framr-1738	192	24	losses	loss	NOUN
framr-1738	192	25	which	which	PRON
framr-1738	192	26	lead	lead	VERB
framr-1738	192	27	to	to	ADP
framr-1738	192	28	the	the	DET
framr-1738	192	29	global	global	ADJ
framr-1738	192	30	financial	financial	ADJ
framr-1738	192	31	crisis	crisis	NOUN
framr-1738	192	32	of	of	ADP
framr-1738	192	33	2007	2007	NUM
framr-1738	192	34	.	.	PUNCT
framr-1738	193	1	the	the	DET
framr-1738	193	2	incurred	incur	VERB
framr-1738	193	3	loss	loss	NOUN
framr-1738	193	4	model	model	NOUN
framr-1738	193	5	was	be	AUX
framr-1738	193	6	considered	consider	VERB
framr-1738	193	7	as	as	ADP
framr-1738	193	8	a	a	DET
framr-1738	193	9	serious	serious	ADJ
framr-1738	193	10	setback	setback	NOUN
framr-1738	193	11	for	for	ADP
framr-1738	193	12	the	the	DET
framr-1738	193	13	ias39	ias39	NOUN
framr-1738	193	14	.	.	PUNCT
framr-1738	194	1	as	as	ADP
framr-1738	194	2	a	a	DET
framr-1738	194	3	result	result	NOUN
framr-1738	194	4	of	of	ADP
framr-1738	194	5	this	this	DET
framr-1738	194	6	obvious	obvious	ADJ
framr-1738	194	7	lapse	lapse	NOUN
framr-1738	194	8	,	,	PUNCT
framr-1738	194	9	there	there	PRON
framr-1738	194	10	was	be	VERB
framr-1738	194	11	global	global	ADJ
framr-1738	194	12	outcry	outcry	NOUN
framr-1738	194	13	for	for	ADP
framr-1738	194	14	a	a	DET
framr-1738	194	15	review	review	NOUN
framr-1738	194	16	financial	financial	ADJ
framr-1738	194	17	risk	risk	NOUN
framr-1738	194	18	and	and	CCONJ
framr-1738	194	19	management	management	NOUN
framr-1738	194	20	reviews	review	NOUN
framr-1738	194	21	,	,	PUNCT
framr-1738	194	22	2020	2020	NUM
framr-1738	194	23	,	,	PUNCT
framr-1738	194	24	6(1	6(1	NUM
framr-1738	194	25	):	):	PUNCT
framr-1738	194	26	52	52	NUM
framr-1738	194	27	-	-	SYM
framr-1738	194	28	78	78	NUM
framr-1738	194	29	59	59	NUM
framr-1738	194	30	©	©	PROPN
framr-1738	194	31	2020	2020	NUM
framr-1738	194	32	conscientia	conscientia	PROPN
framr-1738	194	33	beam	beam	PROPN
framr-1738	194	34	.	.	PUNCT
framr-1738	195	1	all	all	DET
framr-1738	195	2	rights	right	NOUN
framr-1738	195	3	reserved	reserve	VERB
framr-1738	195	4	.	.	PUNCT
framr-1738	196	1	of	of	ADP
framr-1738	196	2	this	this	DET
framr-1738	196	3	standard	standard	NOUN
framr-1738	196	4	.	.	PUNCT
framr-1738	197	1	the	the	DET
framr-1738	197	2	g20	g20	NOUN
framr-1738	197	3	in	in	ADP
framr-1738	197	4	playing	play	VERB
framr-1738	197	5	a	a	DET
framr-1738	197	6	leading	lead	VERB
framr-1738	197	7	role	role	NOUN
framr-1738	197	8	tasked	task	VERB
framr-1738	197	9	world	world	NOUN
framr-1738	197	10	accounting	accounting	NOUN
framr-1738	197	11	standard	standard	NOUN
framr-1738	197	12	setting	set	VERB
framr-1738	197	13	bodies	body	NOUN
framr-1738	197	14	to	to	PART
framr-1738	197	15	develop	develop	VERB
framr-1738	197	16	a	a	DET
framr-1738	197	17	single	single	ADJ
framr-1738	197	18	set	set	NOUN
framr-1738	197	19	of	of	ADP
framr-1738	197	20	high	high	ADJ
framr-1738	197	21	-	-	PUNCT
framr-1738	197	22	quality	quality	NOUN
framr-1738	197	23	global	global	ADJ
framr-1738	197	24	standards	standard	NOUN
framr-1738	197	25	.	.	PUNCT
framr-1738	198	1	in	in	ADP
framr-1738	198	2	answer	answer	NOUN
framr-1738	198	3	to	to	ADP
framr-1738	198	4	this	this	DET
framr-1738	198	5	clarion	clarion	NOUN
framr-1738	198	6	call	call	NOUN
framr-1738	198	7	,	,	PUNCT
framr-1738	198	8	the	the	DET
framr-1738	198	9	international	international	ADJ
framr-1738	198	10	accounting	accounting	NOUN
framr-1738	198	11	standards	standard	NOUN
framr-1738	198	12	board	board	NOUN
framr-1738	198	13	had	have	VERB
framr-1738	198	14	to	to	PART
framr-1738	198	15	quickened	quicken	VERB
framr-1738	198	16	its	its	PRON
framr-1738	198	17	project	project	NOUN
framr-1738	198	18	to	to	PART
framr-1738	198	19	change	change	VERB
framr-1738	198	20	ias	ia	NOUN
framr-1738	198	21	39	39	NUM
framr-1738	198	22	in	in	ADP
framr-1738	198	23	phases	phase	NOUN
framr-1738	198	24	(	(	PUNCT
framr-1738	198	25	pricewaterhousecoopers	pricewaterhousecooper	NOUN
framr-1738	198	26	-pwc	-pwc	NOUN
framr-1738	198	27	,	,	PUNCT
framr-1738	198	28	2014	2014	NUM
framr-1738	198	29	)	)	PUNCT
framr-1738	198	30	.	.	PUNCT
framr-1738	199	1	the	the	DET
framr-1738	199	2	impairment	impairment	ADJ
framr-1738	199	3	requirements	requirement	NOUN
framr-1738	199	4	of	of	ADP
framr-1738	199	5	the	the	DET
framr-1738	199	6	final	final	ADJ
framr-1738	199	7	version	version	NOUN
framr-1738	199	8	of	of	ADP
framr-1738	199	9	the	the	DET
framr-1738	199	10	ifrs	ifrs	PROPN
framr-1738	199	11	9	9	NUM
framr-1738	199	12	are	be	AUX
framr-1738	199	13	based	base	VERB
framr-1738	199	14	on	on	ADP
framr-1738	199	15	a	a	DET
framr-1738	199	16	forward	forward	ADV
framr-1738	199	17	-	-	PUNCT
framr-1738	199	18	looking	look	VERB
framr-1738	199	19	“	"	PUNCT
framr-1738	199	20	expected	expect	VERB
framr-1738	199	21	credit	credit	NOUN
framr-1738	199	22	loss“(ecl	loss“(ecl	NOUN
framr-1738	199	23	)	)	PUNCT
framr-1738	199	24	model	model	NOUN
framr-1738	199	25	.	.	PUNCT
framr-1738	200	1	the	the	DET
framr-1738	200	2	“	"	PUNCT
framr-1738	200	3	forward	forward	ADV
framr-1738	200	4	-	-	PUNCT
framr-1738	200	5	looking	look	VERB
framr-1738	200	6	“	"	PUNCT
framr-1738	200	7	expected	expect	VERB
framr-1738	200	8	credit	credit	NOUN
framr-1738	200	9	loss	loss	NOUN
framr-1738	200	10	”	"	PUNCT
framr-1738	200	11	model	model	NOUN
framr-1738	200	12	involves	involve	VERB
framr-1738	200	13	considerable	considerable	ADJ
framr-1738	200	14	manager‟	manager‟	NOUN
framr-1738	200	15	discretion	discretion	NOUN
framr-1738	200	16	over	over	ADP
framr-1738	200	17	how	how	SCONJ
framr-1738	200	18	loan	loan	NOUN
framr-1738	200	19	loss	loss	NOUN
framr-1738	200	20	provisioning	provisioning	NOUN
framr-1738	200	21	would	would	AUX
framr-1738	200	22	be	be	AUX
framr-1738	200	23	affected	affect	VERB
framr-1738	200	24	by	by	ADP
framr-1738	200	25	information	information	NOUN
framr-1738	200	26	on	on	ADP
framr-1738	200	27	expected	expect	VERB
framr-1738	200	28	changes	change	NOUN
framr-1738	200	29	in	in	ADP
framr-1738	200	30	macroeconomic	macroeconomic	ADJ
framr-1738	200	31	conditions	condition	NOUN
framr-1738	200	32	(	(	PUNCT
framr-1738	200	33	pricewaterhousecoopers	pricewaterhousecooper	NOUN
framr-1738	200	34	-pwc	-pwc	NOUN
framr-1738	200	35	,	,	PUNCT
framr-1738	200	36	2014	2014	NUM
framr-1738	200	37	)	)	PUNCT
framr-1738	200	38	.	.	PUNCT
framr-1738	201	1	the	the	DET
framr-1738	201	2	model	model	NOUN
framr-1738	201	3	has	have	VERB
framr-1738	201	4	three	three	NUM
framr-1738	201	5	stages	stage	NOUN
framr-1738	201	6	:	:	PUNCT
framr-1738	201	7	assets	asset	NOUN
framr-1738	201	8	with12	with12	ADJ
framr-1738	201	9	-	-	PUNCT
framr-1738	201	10	months	month	NOUN
framr-1738	201	11	expected	expect	VERB
framr-1738	201	12	credit	credit	NOUN
framr-1738	201	13	loss	loss	NOUN
framr-1738	201	14	(	(	PUNCT
framr-1738	201	15	ecl	ecl	PROPN
framr-1738	201	16	)	)	PUNCT
framr-1738	201	17	,	,	PUNCT
framr-1738	201	18	assets	asset	NOUN
framr-1738	201	19	with	with	ADP
framr-1738	201	20	lifetime	lifetime	NOUN
framr-1738	201	21	ecl	ecl	NOUN
framr-1738	201	22	without	without	ADP
framr-1738	201	23	objective	objective	ADJ
framr-1738	201	24	evidence	evidence	NOUN
framr-1738	201	25	of	of	ADP
framr-1738	201	26	impairment	impairment	NOUN
framr-1738	201	27	and	and	CCONJ
framr-1738	201	28	assets	asset	NOUN
framr-1738	201	29	with	with	ADP
framr-1738	201	30	lifetime	lifetime	NOUN
framr-1738	201	31	ecl	ecl	X
framr-1738	201	32	which	which	PRON
framr-1738	201	33	have	have	VERB
framr-1738	201	34	objective	objective	ADJ
framr-1738	201	35	evidence	evidence	NOUN
framr-1738	201	36	of	of	ADP
framr-1738	201	37	impairment	impairment	NOUN
framr-1738	201	38	at	at	ADP
framr-1738	201	39	the	the	DET
framr-1738	201	40	reporting	reporting	NOUN
framr-1738	201	41	date	date	NOUN
framr-1738	201	42	.	.	PUNCT
framr-1738	202	1	the	the	DET
framr-1738	202	2	allowance	allowance	NOUN
framr-1738	202	3	for	for	ADP
framr-1738	202	4	considerable	considerable	ADJ
framr-1738	202	5	management	management	NOUN
framr-1738	202	6	discretion	discretion	NOUN
framr-1738	202	7	in	in	ADP
framr-1738	202	8	deciding	decide	VERB
framr-1738	202	9	how	how	SCONJ
framr-1738	202	10	the	the	DET
framr-1738	202	11	expected	expect	VERB
framr-1738	202	12	credit	credit	NOUN
framr-1738	202	13	loss	loss	NOUN
framr-1738	202	14	would	would	AUX
framr-1738	202	15	be	be	AUX
framr-1738	202	16	affected	affect	VERB
framr-1738	202	17	by	by	ADP
framr-1738	202	18	macroeconomic	macroeconomic	ADJ
framr-1738	202	19	conditions	condition	NOUN
framr-1738	202	20	could	could	AUX
framr-1738	202	21	be	be	AUX
framr-1738	202	22	seen	see	VERB
framr-1738	202	23	as	as	ADP
framr-1738	202	24	still	still	ADV
framr-1738	202	25	a	a	DET
framr-1738	202	26	window	window	NOUN
framr-1738	202	27	for	for	ADP
framr-1738	202	28	earnings	earning	NOUN
framr-1738	202	29	management	management	NOUN
framr-1738	202	30	by	by	ADP
framr-1738	202	31	firms	firm	NOUN
framr-1738	202	32	.	.	PUNCT
framr-1738	203	1	2.2.4	2.2.4	NUM
framr-1738	203	2	.	.	X
framr-1738	203	3	clarification	clarification	NOUN
framr-1738	203	4	on	on	ADP
framr-1738	203	5	applicable	applicable	ADJ
framr-1738	203	6	international	international	ADJ
framr-1738	203	7	accounting	accounting	NOUN
framr-1738	203	8	standards	standard	NOUN
framr-1738	203	9	for	for	ADP
framr-1738	203	10	banks	bank	NOUN
framr-1738	203	11	on	on	ADP
framr-1738	203	12	official	official	ADJ
framr-1738	203	13	adoption	adoption	NOUN
framr-1738	203	14	date	date	NOUN
framr-1738	203	15	in	in	ADP
framr-1738	203	16	nigeria	nigeria	PROPN
framr-1738	203	17	for	for	ADP
framr-1738	203	18	purposes	purpose	NOUN
framr-1738	203	19	of	of	ADP
framr-1738	203	20	clarity	clarity	NOUN
framr-1738	203	21	,	,	PUNCT
framr-1738	203	22	it	it	PRON
framr-1738	203	23	is	be	AUX
framr-1738	203	24	necessary	necessary	ADJ
framr-1738	203	25	for	for	SCONJ
framr-1738	203	26	the	the	DET
framr-1738	203	27	author	author	NOUN
framr-1738	203	28	at	at	ADP
framr-1738	203	29	this	this	DET
framr-1738	203	30	point	point	NOUN
framr-1738	203	31	to	to	PART
framr-1738	203	32	identify	identify	VERB
framr-1738	203	33	which	which	DET
framr-1738	203	34	international	international	ADJ
framr-1738	203	35	accounting	accounting	NOUN
framr-1738	203	36	standard	standard	NOUN
framr-1738	203	37	was	be	AUX
framr-1738	203	38	in	in	ADP
framr-1738	203	39	force	force	NOUN
framr-1738	203	40	for	for	ADP
framr-1738	203	41	banks	bank	NOUN
framr-1738	203	42	on	on	ADP
framr-1738	203	43	the	the	DET
framr-1738	203	44	january	january	PROPN
framr-1738	203	45	01	01	NUM
framr-1738	203	46	,	,	PUNCT
framr-1738	203	47	2012	2012	NUM
framr-1738	203	48	date	date	NOUN
framr-1738	203	49	of	of	ADP
framr-1738	203	50	official	official	ADJ
framr-1738	203	51	adoption	adoption	NOUN
framr-1738	203	52	in	in	ADP
framr-1738	203	53	nigeria	nigeria	PROPN
framr-1738	203	54	.	.	PUNCT
framr-1738	204	1	this	this	DET
framr-1738	204	2	clarification	clarification	NOUN
framr-1738	204	3	is	be	AUX
framr-1738	204	4	necessary	necessary	ADJ
framr-1738	204	5	because	because	SCONJ
framr-1738	204	6	the	the	DET
framr-1738	204	7	term	term	NOUN
framr-1738	204	8	“	"	PUNCT
framr-1738	204	9	international	international	ADJ
framr-1738	204	10	accounting	accounting	NOUN
framr-1738	204	11	standards	standard	NOUN
framr-1738	204	12	”	"	PUNCT
framr-1738	204	13	generally	generally	ADV
framr-1738	204	14	refers	refer	VERB
framr-1738	204	15	to	to	ADP
framr-1738	204	16	both	both	DET
framr-1738	204	17	iass	iass	NOUN
framr-1738	204	18	and	and	CCONJ
framr-1738	204	19	ifrss	ifrss	NOUN
framr-1738	204	20	.	.	PUNCT
framr-1738	205	1	prior	prior	ADV
framr-1738	205	2	to	to	ADP
framr-1738	205	3	the	the	DET
framr-1738	205	4	official	official	ADJ
framr-1738	205	5	adoption	adoption	NOUN
framr-1738	205	6	date	date	NOUN
framr-1738	205	7	in	in	ADP
framr-1738	205	8	nigeria	nigeria	PROPN
framr-1738	205	9	,	,	PUNCT
framr-1738	205	10	the	the	DET
framr-1738	205	11	deposit	deposit	NOUN
framr-1738	205	12	money	money	NOUN
framr-1738	205	13	banks	bank	NOUN
framr-1738	205	14	in	in	ADP
framr-1738	205	15	nigeria	nigeria	PROPN
framr-1738	205	16	were	be	AUX
framr-1738	205	17	preparing	prepare	VERB
framr-1738	205	18	their	their	PRON
framr-1738	205	19	annual	annual	ADJ
framr-1738	205	20	reports	report	NOUN
framr-1738	205	21	according	accord	VERB
framr-1738	205	22	to	to	ADP
framr-1738	205	23	the	the	DET
framr-1738	205	24	requirements	requirement	NOUN
framr-1738	205	25	of	of	ADP
framr-1738	205	26	nigerian	nigerian	ADJ
framr-1738	205	27	gaap	gaap	PROPN
framr-1738	205	28	/	/	SYM
framr-1738	205	29	sas	sas	PROPN
framr-1738	205	30	and	and	CCONJ
framr-1738	205	31	matters	matter	NOUN
framr-1738	205	32	concerning	concern	VERB
framr-1738	205	33	risk	risk	NOUN
framr-1738	205	34	asset	asset	NOUN
framr-1738	205	35	impairment	impairment	NOUN
framr-1738	205	36	were	be	AUX
framr-1738	205	37	addressed	address	VERB
framr-1738	205	38	as	as	ADP
framr-1738	205	39	required	require	VERB
framr-1738	205	40	by	by	ADP
framr-1738	205	41	sas10	sas10	PROPN
framr-1738	205	42	/	/	SYM
framr-1738	205	43	cbn	cbn	PROPN
framr-1738	205	44	prudential	prudential	PROPN
framr-1738	205	45	guidelines	guideline	NOUN
framr-1738	205	46	(	(	PUNCT
framr-1738	205	47	pwc	pwc	NOUN
framr-1738	205	48	,	,	PUNCT
framr-1738	205	49	2011	2011	NUM
framr-1738	205	50	)	)	PUNCT
framr-1738	205	51	.	.	PUNCT
framr-1738	206	1	as	as	SCONJ
framr-1738	206	2	reported	report	VERB
framr-1738	206	3	by	by	ADP
framr-1738	206	4	deloitte	deloitte	PROPN
framr-1738	206	5	global	global	PROPN
framr-1738	206	6	services	services	PROPN
framr-1738	206	7	limited	limited	ADJ
framr-1738	206	8	-	-	PUNCT
framr-1738	206	9	deloitte	deloitte	NOUN
framr-1738	206	10	(	(	PUNCT
framr-1738	206	11	2017	2017	NUM
framr-1738	206	12	)	)	PUNCT
framr-1738	206	13	the	the	DET
framr-1738	206	14	ifrs	ifrs	PROPN
framr-1738	206	15	9	9	NUM
framr-1738	206	16	issued	issue	VERB
framr-1738	206	17	in	in	ADP
framr-1738	206	18	november	november	PROPN
framr-1738	206	19	,	,	PUNCT
framr-1738	206	20	2009	2009	NUM
framr-1738	206	21	passed	pass	VERB
framr-1738	206	22	through	through	ADP
framr-1738	206	23	phased	phase	VERB
framr-1738	206	24	amendments	amendment	NOUN
framr-1738	206	25	until	until	SCONJ
framr-1738	206	26	the	the	DET
framr-1738	206	27	final	final	ADJ
framr-1738	206	28	version	version	NOUN
framr-1738	206	29	was	be	AUX
framr-1738	206	30	achieved	achieve	VERB
framr-1738	206	31	/	/	SYM
framr-1738	206	32	issued	issue	VERB
framr-1738	206	33	in	in	ADP
framr-1738	206	34	july	july	PROPN
framr-1738	206	35	2014	2014	NUM
framr-1738	206	36	with	with	ADP
framr-1738	206	37	implementation	implementation	NOUN
framr-1738	206	38	date	date	NOUN
framr-1738	206	39	of	of	ADP
framr-1738	206	40	january	january	PROPN
framr-1738	206	41	01	01	NUM
framr-1738	206	42	,	,	PUNCT
framr-1738	206	43	2018	2018	NUM
framr-1738	206	44	.	.	PUNCT
framr-1738	207	1	this	this	PRON
framr-1738	207	2	implies	imply	VERB
framr-1738	207	3	that	that	SCONJ
framr-1738	207	4	on	on	ADP
framr-1738	207	5	the	the	DET
framr-1738	207	6	january	january	PROPN
framr-1738	207	7	01	01	NUM
framr-1738	207	8	,	,	PUNCT
framr-1738	207	9	2012	2012	NUM
framr-1738	207	10	date	date	NOUN
framr-1738	207	11	of	of	ADP
framr-1738	207	12	mandatory	mandatory	ADJ
framr-1738	207	13	adoption	adoption	NOUN
framr-1738	207	14	of	of	ADP
framr-1738	207	15	ifrs	ifrs	PROPN
framr-1738	207	16	in	in	ADP
framr-1738	207	17	nigeria	nigeria	PROPN
framr-1738	207	18	,	,	PUNCT
framr-1738	207	19	ifrs	ifrs	PROPN
framr-1738	207	20	9	9	NUM
framr-1738	207	21	was	be	AUX
framr-1738	207	22	not	not	PART
framr-1738	207	23	in	in	ADP
framr-1738	207	24	force	force	NOUN
framr-1738	207	25	rather	rather	ADV
framr-1738	207	26	,	,	PUNCT
framr-1738	207	27	the	the	DET
framr-1738	207	28	applicable	applicable	ADJ
framr-1738	207	29	international	international	ADJ
framr-1738	207	30	standard	standard	NOUN
framr-1738	207	31	/	/	SYM
framr-1738	207	32	ifrs	ifrs	PROPN
framr-1738	207	33	on	on	ADP
framr-1738	207	34	that	that	DET
framr-1738	207	35	date	date	NOUN
framr-1738	207	36	was	be	AUX
framr-1738	207	37	ias39	ias39	VERB
framr-1738	207	38	.	.	PUNCT
framr-1738	208	1	in	in	ADP
framr-1738	208	2	view	view	NOUN
framr-1738	208	3	of	of	ADP
framr-1738	208	4	this	this	DET
framr-1738	208	5	fact	fact	NOUN
framr-1738	208	6	,	,	PUNCT
framr-1738	208	7	and	and	CCONJ
framr-1738	208	8	the	the	DET
framr-1738	208	9	fundamental	fundamental	ADJ
framr-1738	208	10	effect	effect	NOUN
framr-1738	208	11	frame	frame	NOUN
framr-1738	208	12	work	work	NOUN
framr-1738	208	13	adopted	adopt	VERB
framr-1738	208	14	in	in	ADP
framr-1738	208	15	this	this	DET
framr-1738	208	16	book	book	NOUN
framr-1738	208	17	,	,	PUNCT
framr-1738	208	18	analysis	analysis	NOUN
framr-1738	208	19	herein	herein	NOUN
framr-1738	208	20	is	be	AUX
framr-1738	208	21	focused	focus	VERB
framr-1738	208	22	on	on	ADP
framr-1738	208	23	sas10	sas10	PROPN
framr-1738	208	24	/	/	SYM
framr-1738	208	25	cbn	cbn	PROPN
framr-1738	208	26	prudential	prudential	PROPN
framr-1738	208	27	guideline	guideline	PROPN
framr-1738	208	28	and	and	CCONJ
framr-1738	208	29	ias	ia	VERB
framr-1738	208	30	39	39	NUM
framr-1738	208	31	.	.	PUNCT
framr-1738	209	1	as	as	SCONJ
framr-1738	209	2	already	already	ADV
framr-1738	209	3	hinted	hint	VERB
framr-1738	209	4	credit	credit	NOUN
framr-1738	209	5	loss	loss	NOUN
framr-1738	209	6	provisioning	provision	VERB
framr-1738	209	7	under	under	ADP
framr-1738	209	8	ias39	ias39	NOUN
framr-1738	209	9	was	be	AUX
framr-1738	209	10	based	base	VERB
framr-1738	209	11	on	on	ADP
framr-1738	209	12	“	"	PUNCT
framr-1738	209	13	incurred	incur	VERB
framr-1738	209	14	loss‟	loss‟	NOUN
framr-1738	209	15	model	model	NOUN
framr-1738	209	16	while	while	SCONJ
framr-1738	209	17	sas	sa	VERB
framr-1738	209	18	10	10	NUM
framr-1738	209	19	prescribed	prescribed	ADJ
framr-1738	209	20	“	"	PUNCT
framr-1738	209	21	perceived	perceive	VERB
framr-1738	209	22	loss	loss	NOUN
framr-1738	209	23	”	"	PUNCT
framr-1738	209	24	approach	approach	NOUN
framr-1738	209	25	.	.	PUNCT
framr-1738	210	1	the	the	DET
framr-1738	210	2	incurred	incur	VERB
framr-1738	210	3	loss	loss	NOUN
framr-1738	210	4	approach	approach	NOUN
framr-1738	210	5	leads	lead	VERB
framr-1738	210	6	to	to	PART
framr-1738	210	7	delay	delay	VERB
framr-1738	210	8	in	in	ADP
framr-1738	210	9	recognizing	recognizing	NOUN
framr-1738	210	10	and	and	CCONJ
framr-1738	210	11	treatment	treatment	NOUN
framr-1738	210	12	of	of	ADP
framr-1738	210	13	credit	credit	NOUN
framr-1738	210	14	impairment	impairment	NOUN
framr-1738	210	15	and	and	CCONJ
framr-1738	210	16	thus	thus	ADV
framr-1738	210	17	appears	appear	VERB
framr-1738	210	18	to	to	PART
framr-1738	210	19	become	become	VERB
framr-1738	210	20	a	a	DET
framr-1738	210	21	legitimate	legitimate	ADJ
framr-1738	210	22	tool	tool	NOUN
framr-1738	210	23	for	for	ADP
framr-1738	210	24	earnings	earning	NOUN
framr-1738	210	25	management	management	NOUN
framr-1738	210	26	.	.	PUNCT
framr-1738	211	1	this	this	DET
framr-1738	211	2	delay	delay	NOUN
framr-1738	211	3	could	could	AUX
framr-1738	211	4	be	be	AUX
framr-1738	211	5	likened	liken	VERB
framr-1738	211	6	to	to	ADP
framr-1738	211	7	postponement	postponement	NOUN
framr-1738	211	8	of	of	ADP
framr-1738	211	9	the	the	DET
framr-1738	211	10	evil	evil	ADJ
framr-1738	211	11	days	day	NOUN
framr-1738	211	12	.	.	PUNCT
framr-1738	212	1	furthermore	furthermore	ADV
framr-1738	212	2	,	,	PUNCT
framr-1738	212	3	it	it	PRON
framr-1738	212	4	could	could	AUX
framr-1738	212	5	be	be	AUX
framr-1738	212	6	seen	see	VERB
framr-1738	212	7	as	as	ADP
framr-1738	212	8	a	a	DET
framr-1738	212	9	disregard	disregard	NOUN
framr-1738	212	10	for	for	ADP
framr-1738	212	11	the	the	DET
framr-1738	212	12	age	age	NOUN
framr-1738	212	13	-	-	PUNCT
framr-1738	212	14	long	long	ADJ
framr-1738	212	15	accounting	accounting	NOUN
framr-1738	212	16	principle	principle	NOUN
framr-1738	212	17	of	of	ADP
framr-1738	212	18	conservatism	conservatism	NOUN
framr-1738	212	19	.	.	PUNCT
framr-1738	213	1	the	the	DET
framr-1738	213	2	outcome	outcome	NOUN
framr-1738	213	3	of	of	ADP
framr-1738	213	4	this	this	DET
framr-1738	213	5	manager‟s	manager‟s	ADJ
framr-1738	213	6	action	action	NOUN
framr-1738	213	7	gives	give	VERB
framr-1738	213	8	rise	rise	NOUN
framr-1738	213	9	to	to	ADP
framr-1738	213	10	false	false	ADJ
framr-1738	213	11	higher	high	ADJ
framr-1738	213	12	reported	report	VERB
framr-1738	213	13	earnings	earning	NOUN
framr-1738	213	14	figure	figure	NOUN
framr-1738	213	15	which	which	PRON
framr-1738	213	16	otherwise	otherwise	ADV
framr-1738	213	17	would	would	AUX
framr-1738	213	18	have	have	AUX
framr-1738	213	19	been	be	AUX
framr-1738	213	20	less	less	ADJ
framr-1738	213	21	if	if	SCONJ
framr-1738	213	22	a	a	DET
framr-1738	213	23	conservative	conservative	ADJ
framr-1738	213	24	or	or	CCONJ
framr-1738	213	25	more	more	ADV
framr-1738	213	26	conservative	conservative	ADJ
framr-1738	213	27	approach	approach	NOUN
framr-1738	213	28	had	have	AUX
framr-1738	213	29	been	be	AUX
framr-1738	213	30	followed	follow	VERB
framr-1738	213	31	.	.	PUNCT
framr-1738	214	1	on	on	ADP
framr-1738	214	2	the	the	DET
framr-1738	214	3	other	other	ADJ
framr-1738	214	4	hand	hand	NOUN
framr-1738	214	5	,	,	PUNCT
framr-1738	214	6	the	the	DET
framr-1738	214	7	sas10	sas10	PROPN
framr-1738	214	8	/	/	SYM
framr-1738	214	9	cbn	cbn	PROPN
framr-1738	214	10	prudential	prudential	PROPN
framr-1738	214	11	guidelines	guideline	NOUN
framr-1738	214	12	required	require	VERB
framr-1738	214	13	more	more	ADJ
framr-1738	214	14	conservative	conservative	ADJ
framr-1738	214	15	approach	approach	NOUN
framr-1738	214	16	as	as	SCONJ
framr-1738	214	17	they	they	PRON
framr-1738	214	18	incorporated	incorporate	VERB
framr-1738	214	19	and	and	CCONJ
framr-1738	214	20	treated	treat	VERB
framr-1738	214	21	informed	inform	VERB
framr-1738	214	22	-	-	PUNCT
framr-1738	214	23	anticipated	anticipate	VERB
framr-1738	214	24	impairments	impairment	NOUN
framr-1738	214	25	.	.	PUNCT
framr-1738	215	1	this	this	DET
framr-1738	215	2	approach	approach	NOUN
framr-1738	215	3	was	be	AUX
framr-1738	215	4	most	most	ADV
framr-1738	215	5	likely	likely	ADJ
framr-1738	215	6	to	to	PART
framr-1738	215	7	produce	produce	VERB
framr-1738	215	8	lower	low	ADJ
framr-1738	215	9	earnings	earning	NOUN
framr-1738	215	10	but	but	CCONJ
framr-1738	215	11	of	of	ADP
framr-1738	215	12	improved	improved	ADJ
framr-1738	215	13	quality	quality	NOUN
framr-1738	215	14	.	.	PUNCT
framr-1738	216	1	the	the	DET
framr-1738	216	2	lower	low	ADJ
framr-1738	216	3	earnings	earning	NOUN
framr-1738	216	4	stems	stem	VERB
framr-1738	216	5	from	from	ADP
framr-1738	216	6	early	early	ADJ
framr-1738	216	7	recognition	recognition	NOUN
framr-1738	216	8	of	of	ADP
framr-1738	216	9	credit	credit	NOUN
framr-1738	216	10	impairment	impairment	NOUN
framr-1738	216	11	and	and	CCONJ
framr-1738	216	12	suspension	suspension	NOUN
framr-1738	216	13	of	of	ADP
framr-1738	216	14	interest	interest	NOUN
framr-1738	216	15	on	on	ADP
framr-1738	216	16	subsequent	subsequent	ADJ
framr-1738	216	17	bad	bad	ADJ
framr-1738	216	18	and	and	CCONJ
framr-1738	216	19	doubtful	doubtful	ADJ
framr-1738	216	20	loans	loan	NOUN
framr-1738	216	21	.	.	PUNCT
framr-1738	217	1	it	it	PRON
framr-1738	217	2	may	may	AUX
framr-1738	217	3	be	be	AUX
framr-1738	217	4	noted	note	VERB
framr-1738	217	5	that	that	SCONJ
framr-1738	217	6	apart	apart	ADV
framr-1738	217	7	from	from	ADP
framr-1738	217	8	ias	ias	PROPN
framr-1738	217	9	39	39	NUM
framr-1738	217	10	and	and	CCONJ
framr-1738	217	11	ifrs	ifrs	PROPN
framr-1738	217	12	9	9	NUM
framr-1738	217	13	,	,	PUNCT
framr-1738	217	14	there	there	PRON
framr-1738	217	15	are	be	VERB
framr-1738	217	16	other	other	ADJ
framr-1738	217	17	international	international	ADJ
framr-1738	217	18	standards	standard	NOUN
framr-1738	217	19	either	either	CCONJ
framr-1738	217	20	as	as	ADP
framr-1738	217	21	ias	ias	PROPN
framr-1738	217	22	or	or	CCONJ
framr-1738	217	23	ifrs	ifrs	NOUN
framr-1738	217	24	applicable	applicable	ADJ
framr-1738	217	25	to	to	ADP
framr-1738	217	26	the	the	DET
framr-1738	217	27	banks	bank	NOUN
framr-1738	217	28	.	.	PUNCT
framr-1738	218	1	some	some	PRON
framr-1738	218	2	of	of	ADP
framr-1738	218	3	them	they	PRON
framr-1738	218	4	include	include	VERB
framr-1738	218	5	ifrs	ifrs	PROPN
framr-1738	218	6	1	1	NUM
framr-1738	218	7	-	-	PUNCT
framr-1738	218	8	for	for	ADP
framr-1738	218	9	first	first	ADJ
framr-1738	218	10	time	time	NOUN
framr-1738	218	11	adoption	adoption	NOUN
framr-1738	218	12	,	,	PUNCT
framr-1738	218	13	ias	ias	PROPN
framr-1738	218	14	1	1	NUM
framr-1738	218	15	-	-	PUNCT
framr-1738	218	16	for	for	ADP
framr-1738	218	17	presentation	presentation	NOUN
framr-1738	218	18	of	of	ADP
framr-1738	218	19	financial	financial	ADJ
framr-1738	218	20	statements	statement	NOUN
framr-1738	218	21	,	,	PUNCT
framr-1738	218	22	ifrs	ifrs	NOUN
framr-1738	218	23	3	3	NUM
framr-1738	218	24	-	-	PUNCT
framr-1738	218	25	for	for	ADP
framr-1738	218	26	business	business	NOUN
framr-1738	218	27	combinations	combination	NOUN
framr-1738	218	28	,	,	PUNCT
framr-1738	218	29	ifrs	ifrs	NOUN
framr-1738	218	30	7for	7for	NUM
framr-1738	218	31	financial	financial	ADJ
framr-1738	218	32	instruments	instrument	NOUN
framr-1738	218	33	disclosures	disclosure	NOUN
framr-1738	218	34	,	,	PUNCT
framr-1738	218	35	ias	ia	VERB
framr-1738	218	36	7	7	NUM
framr-1738	218	37	for	for	ADP
framr-1738	218	38	statement	statement	NOUN
framr-1738	218	39	of	of	ADP
framr-1738	218	40	cash	cash	NOUN
framr-1738	218	41	flow	flow	NOUN
framr-1738	218	42	among	among	ADP
framr-1738	218	43	others	other	NOUN
framr-1738	218	44	.	.	PUNCT
framr-1738	219	1	2.3	2.3	NUM
framr-1738	219	2	.	.	PUNCT
framr-1738	220	1	theoretical	theoretical	ADJ
framr-1738	220	2	framework	framework	NOUN
framr-1738	220	3	the	the	DET
framr-1738	220	4	theoretical	theoretical	ADJ
framr-1738	220	5	framework	framework	NOUN
framr-1738	220	6	of	of	ADP
framr-1738	220	7	this	this	DET
framr-1738	220	8	study	study	NOUN
framr-1738	220	9	is	be	AUX
framr-1738	220	10	anchored	anchor	VERB
framr-1738	220	11	on	on	ADP
framr-1738	220	12	the	the	DET
framr-1738	220	13	agency	agency	NOUN
framr-1738	220	14	theory	theory	NOUN
framr-1738	220	15	and	and	CCONJ
framr-1738	220	16	theory	theory	NOUN
framr-1738	220	17	of	of	ADP
framr-1738	220	18	the	the	DET
framr-1738	220	19	firm	firm	NOUN
framr-1738	220	20	.	.	PUNCT
framr-1738	221	1	2.3.1	2.3.1	X
framr-1738	221	2	.	.	PUNCT
framr-1738	222	1	the	the	DET
framr-1738	222	2	agency	agency	NOUN
framr-1738	222	3	theory	theory	NOUN
framr-1738	222	4	the	the	DET
framr-1738	222	5	agency	agency	NOUN
framr-1738	222	6	theory	theory	NOUN
framr-1738	222	7	is	be	AUX
framr-1738	222	8	credited	credit	VERB
framr-1738	222	9	to	to	ADP
framr-1738	222	10	stephen	stephen	PROPN
framr-1738	222	11	ross	ross	PROPN
framr-1738	222	12	and	and	CCONJ
framr-1738	222	13	barry	barry	PROPN
framr-1738	222	14	mitnick	mitnick	PROPN
framr-1738	222	15	who	who	PRON
framr-1738	222	16	published	publish	VERB
framr-1738	222	17	their	their	PRON
framr-1738	222	18	works	work	NOUN
framr-1738	222	19	in	in	ADP
framr-1738	222	20	1973	1973	NUM
framr-1738	222	21	(	(	PUNCT
framr-1738	222	22	mitnick	mitnick	PROPN
framr-1738	222	23	,	,	PUNCT
framr-1738	222	24	2006	2006	NUM
framr-1738	222	25	;	;	PUNCT
framr-1738	222	26	nwaubani	nwaubani	NOUN
framr-1738	222	27	,	,	PUNCT
framr-1738	222	28	2019	2019	NUM
framr-1738	222	29	)	)	PUNCT
framr-1738	222	30	.	.	PUNCT
framr-1738	223	1	as	as	SCONJ
framr-1738	223	2	mitnick	mitnick	PROPN
framr-1738	223	3	(	(	PUNCT
framr-1738	223	4	2006	2006	NUM
framr-1738	223	5	)	)	PUNCT
framr-1738	223	6	put	put	VERB
framr-1738	223	7	it	it	PRON
framr-1738	223	8	“	"	PUNCT
framr-1738	223	9	the	the	DET
framr-1738	223	10	first	first	ADJ
framr-1738	223	11	scholars	scholar	NOUN
framr-1738	223	12	to	to	PART
framr-1738	223	13	propose	propose	VERB
framr-1738	223	14	,	,	PUNCT
framr-1738	223	15	explicitly	explicitly	ADV
framr-1738	223	16	,	,	PUNCT
framr-1738	223	17	that	that	SCONJ
framr-1738	223	18	a	a	DET
framr-1738	223	19	theory	theory	NOUN
framr-1738	223	20	of	of	ADP
framr-1738	223	21	agency	agency	NOUN
framr-1738	223	22	be	be	AUX
framr-1738	223	23	created	create	VERB
framr-1738	223	24	,	,	PUNCT
framr-1738	223	25	and	and	CCONJ
framr-1738	223	26	to	to	PART
framr-1738	223	27	actually	actually	ADV
framr-1738	223	28	begin	begin	VERB
framr-1738	223	29	its	its	PRON
framr-1738	223	30	creation	creation	NOUN
framr-1738	223	31	,	,	PUNCT
framr-1738	223	32	were	be	AUX
framr-1738	223	33	stephen	stephen	PROPN
framr-1738	223	34	ross	ross	PROPN
framr-1738	223	35	and	and	CCONJ
framr-1738	223	36	barry	barry	PROPN
framr-1738	223	37	mitnick	mitnick	PROPN
framr-1738	223	38	,	,	PUNCT
framr-1738	223	39	independently	independently	ADV
framr-1738	223	40	and	and	CCONJ
framr-1738	223	41	roughly	roughly	ADV
framr-1738	223	42	financial	financial	ADJ
framr-1738	223	43	risk	risk	NOUN
framr-1738	223	44	and	and	CCONJ
framr-1738	223	45	management	management	NOUN
framr-1738	223	46	reviews	review	NOUN
framr-1738	223	47	,	,	PUNCT
framr-1738	223	48	2020	2020	NUM
framr-1738	223	49	,	,	PUNCT
framr-1738	223	50	6(1	6(1	NUM
framr-1738	223	51	):	):	PUNCT
framr-1738	223	52	52	52	NUM
framr-1738	223	53	-	-	SYM
framr-1738	223	54	78	78	NUM
framr-1738	223	55	60	60	NUM
framr-1738	223	56	©	©	PROPN
framr-1738	223	57	2020	2020	NUM
framr-1738	223	58	conscientia	conscientia	PROPN
framr-1738	223	59	beam	beam	PROPN
framr-1738	223	60	.	.	PUNCT
framr-1738	224	1	all	all	DET
framr-1738	224	2	rights	right	NOUN
framr-1738	224	3	reserved	reserve	VERB
framr-1738	224	4	.	.	PUNCT
framr-1738	225	1	concurrently	concurrently	ADV
framr-1738	225	2	”	"	PUNCT
framr-1738	225	3	.	.	PUNCT
framr-1738	226	1	ross	ross	PROPN
framr-1738	226	2	is	be	AUX
framr-1738	226	3	said	say	VERB
framr-1738	226	4	to	to	PART
framr-1738	226	5	have	have	AUX
framr-1738	226	6	originated	originate	VERB
framr-1738	226	7	the	the	DET
framr-1738	226	8	economic	economic	ADJ
framr-1738	226	9	theory	theory	NOUN
framr-1738	226	10	of	of	ADP
framr-1738	226	11	agency	agency	PROPN
framr-1738	226	12	while	while	SCONJ
framr-1738	226	13	mitnick	mitnick	PROPN
framr-1738	226	14	is	be	AUX
framr-1738	226	15	the	the	DET
framr-1738	226	16	first	first	ADJ
framr-1738	226	17	to	to	PART
framr-1738	226	18	propound	propound	VERB
framr-1738	226	19	the	the	DET
framr-1738	226	20	institutional	institutional	ADJ
framr-1738	226	21	aspect	aspect	NOUN
framr-1738	226	22	of	of	ADP
framr-1738	226	23	agency	agency	NOUN
framr-1738	226	24	theory	theory	NOUN
framr-1738	226	25	.	.	PUNCT
framr-1738	227	1	however	however	ADV
framr-1738	227	2	,	,	PUNCT
framr-1738	227	3	the	the	DET
framr-1738	227	4	basic	basic	ADJ
framr-1738	227	5	concepts	concept	NOUN
framr-1738	227	6	in	in	ADP
framr-1738	227	7	the	the	DET
framr-1738	227	8	two	two	NUM
framr-1738	227	9	approaches	approach	NOUN
framr-1738	227	10	are	be	AUX
framr-1738	227	11	considered	consider	VERB
framr-1738	227	12	similar	similar	ADJ
framr-1738	227	13	.	.	PUNCT
framr-1738	228	1	some	some	DET
framr-1738	228	2	authorities	authority	NOUN
framr-1738	228	3	such	such	ADJ
framr-1738	228	4	as	as	ADP
framr-1738	228	5	jensen	jensen	PROPN
framr-1738	228	6	and	and	CCONJ
framr-1738	228	7	meckling	meckling	NOUN
framr-1738	228	8	(	(	PUNCT
framr-1738	228	9	1976	1976	NUM
framr-1738	228	10	)	)	PUNCT
framr-1738	228	11	and	and	CCONJ
framr-1738	228	12	fama	fama	PROPN
framr-1738	228	13	(	(	PUNCT
framr-1738	228	14	1980	1980	NUM
framr-1738	228	15	)	)	PUNCT
framr-1738	228	16	have	have	AUX
framr-1738	228	17	also	also	ADV
framr-1738	228	18	been	be	AUX
framr-1738	228	19	credited	credit	VERB
framr-1738	228	20	with	with	ADP
framr-1738	228	21	doing	do	VERB
framr-1738	228	22	pioneering	pioneer	VERB
framr-1738	228	23	work	work	NOUN
framr-1738	228	24	on	on	ADP
framr-1738	228	25	some	some	DET
framr-1738	228	26	aspects	aspect	NOUN
framr-1738	228	27	of	of	ADP
framr-1738	228	28	the	the	DET
framr-1738	228	29	agency	agency	NOUN
framr-1738	228	30	theory	theory	NOUN
framr-1738	228	31	particularly	particularly	ADV
framr-1738	228	32	in	in	ADP
framr-1738	228	33	the	the	DET
framr-1738	228	34	area	area	NOUN
framr-1738	228	35	of	of	ADP
framr-1738	228	36	conflict	conflict	NOUN
framr-1738	228	37	of	of	ADP
framr-1738	228	38	interests	interest	NOUN
framr-1738	228	39	in	in	ADP
framr-1738	228	40	relation	relation	NOUN
framr-1738	228	41	to	to	ADP
framr-1738	228	42	the	the	DET
framr-1738	228	43	modern	modern	ADJ
framr-1738	228	44	firm	firm	NOUN
framr-1738	228	45	(	(	PUNCT
framr-1738	228	46	daly	daly	PROPN
framr-1738	228	47	,	,	PUNCT
framr-1738	228	48	2015	2015	NUM
framr-1738	228	49	)	)	PUNCT
framr-1738	228	50	.	.	PUNCT
framr-1738	229	1	the	the	DET
framr-1738	229	2	agency	agency	NOUN
framr-1738	229	3	theory	theory	NOUN
framr-1738	229	4	focuses	focus	VERB
framr-1738	229	5	on	on	ADP
framr-1738	229	6	the	the	DET
framr-1738	229	7	nature	nature	NOUN
framr-1738	229	8	of	of	ADP
framr-1738	229	9	the	the	DET
framr-1738	229	10	principal	principal	ADJ
framr-1738	229	11	-	-	PUNCT
framr-1738	229	12	agent	agent	NOUN
framr-1738	229	13	relationship	relationship	NOUN
framr-1738	229	14	,	,	PUNCT
framr-1738	229	15	the	the	DET
framr-1738	229	16	rights	right	NOUN
framr-1738	229	17	and	and	CCONJ
framr-1738	229	18	duties	duty	NOUN
framr-1738	229	19	of	of	ADP
framr-1738	229	20	the	the	DET
framr-1738	229	21	parties	party	NOUN
framr-1738	229	22	involved	involve	VERB
framr-1738	229	23	,	,	PUNCT
framr-1738	229	24	the	the	DET
framr-1738	229	25	agency	agency	NOUN
framr-1738	229	26	problems	problem	NOUN
framr-1738	229	27	and	and	CCONJ
framr-1738	229	28	its	its	PRON
framr-1738	229	29	mitigants	mitigant	NOUN
framr-1738	229	30	using	use	VERB
framr-1738	229	31	regulations	regulation	NOUN
framr-1738	229	32	,	,	PUNCT
framr-1738	229	33	various	various	ADJ
framr-1738	229	34	corporate	corporate	ADJ
framr-1738	229	35	governance	governance	NOUN
framr-1738	229	36	practices	practice	NOUN
framr-1738	229	37	and	and	CCONJ
framr-1738	229	38	observations	observation	NOUN
framr-1738	229	39	aimed	aim	VERB
framr-1738	229	40	at	at	ADP
framr-1738	229	41	controlling	control	VERB
framr-1738	229	42	decisions	decision	NOUN
framr-1738	229	43	and	and	CCONJ
framr-1738	229	44	actions	action	NOUN
framr-1738	229	45	of	of	ADP
framr-1738	229	46	the	the	DET
framr-1738	229	47	agents	agent	NOUN
framr-1738	229	48	in	in	ADP
framr-1738	229	49	the	the	DET
framr-1738	229	50	modern	modern	ADJ
framr-1738	229	51	firm	firm	NOUN
framr-1738	229	52	(	(	PUNCT
framr-1738	229	53	nwaubani	nwaubani	NOUN
framr-1738	229	54	,	,	PUNCT
framr-1738	229	55	2019	2019	NUM
framr-1738	229	56	)	)	PUNCT
framr-1738	229	57	.	.	PUNCT
framr-1738	230	1	the	the	DET
framr-1738	230	2	thrust	thrust	NOUN
framr-1738	230	3	of	of	ADP
framr-1738	230	4	the	the	DET
framr-1738	230	5	agency	agency	NOUN
framr-1738	230	6	theory	theory	NOUN
framr-1738	230	7	is	be	AUX
framr-1738	230	8	the	the	DET
framr-1738	230	9	problem	problem	NOUN
framr-1738	230	10	of	of	ADP
framr-1738	230	11	conflicting	conflicting	ADJ
framr-1738	230	12	interests	interest	NOUN
framr-1738	230	13	among	among	ADP
framr-1738	230	14	the	the	DET
framr-1738	230	15	parties	party	NOUN
framr-1738	230	16	in	in	ADP
framr-1738	230	17	the	the	DET
framr-1738	230	18	relationship	relationship	NOUN
framr-1738	230	19	/	/	SYM
framr-1738	230	20	contract	contract	NOUN
framr-1738	230	21	(	(	PUNCT
framr-1738	230	22	daly	daly	NOUN
framr-1738	230	23	,	,	PUNCT
framr-1738	230	24	2015	2015	NUM
framr-1738	230	25	)	)	PUNCT
framr-1738	230	26	.	.	PUNCT
framr-1738	231	1	with	with	ADP
framr-1738	231	2	respect	respect	NOUN
framr-1738	231	3	to	to	ADP
framr-1738	231	4	the	the	DET
framr-1738	231	5	modern	modern	ADJ
framr-1738	231	6	firm	firm	NOUN
framr-1738	231	7	,	,	PUNCT
framr-1738	231	8	the	the	DET
framr-1738	231	9	directors	director	NOUN
framr-1738	231	10	and	and	CCONJ
framr-1738	231	11	managers	manager	NOUN
framr-1738	231	12	are	be	AUX
framr-1738	231	13	the	the	DET
framr-1738	231	14	agents	agent	NOUN
framr-1738	231	15	of	of	ADP
framr-1738	231	16	the	the	DET
framr-1738	231	17	shareholderstheir	shareholderstheir	ADJ
framr-1738	231	18	principal	principal	NOUN
framr-1738	231	19	.	.	PUNCT
framr-1738	232	1	the	the	DET
framr-1738	232	2	divergence	divergence	NOUN
framr-1738	232	3	of	of	ADP
framr-1738	232	4	interests	interest	NOUN
framr-1738	232	5	between	between	ADP
framr-1738	232	6	the	the	DET
framr-1738	232	7	principal	principal	NOUN
framr-1738	232	8	(	(	PUNCT
framr-1738	232	9	shareholders	shareholder	NOUN
framr-1738	232	10	)	)	PUNCT
framr-1738	232	11	and	and	CCONJ
framr-1738	232	12	the	the	DET
framr-1738	232	13	agents	agent	NOUN
framr-1738	232	14	(	(	PUNCT
framr-1738	232	15	directors	director	NOUN
framr-1738	232	16	and	and	CCONJ
framr-1738	232	17	managers	manager	NOUN
framr-1738	232	18	of	of	ADP
framr-1738	232	19	the	the	DET
framr-1738	232	20	firms	firm	NOUN
framr-1738	232	21	)	)	PUNCT
framr-1738	232	22	is	be	AUX
framr-1738	232	23	known	know	VERB
framr-1738	232	24	as	as	ADP
framr-1738	232	25	the	the	DET
framr-1738	232	26	agency	agency	NOUN
framr-1738	232	27	problem	problem	NOUN
framr-1738	232	28	which	which	PRON
framr-1738	232	29	makes	make	VERB
framr-1738	232	30	it	it	PRON
framr-1738	232	31	necessary	necessary	ADJ
framr-1738	232	32	for	for	SCONJ
framr-1738	232	33	the	the	DET
framr-1738	232	34	shareholders	shareholder	NOUN
framr-1738	232	35	to	to	PART
framr-1738	232	36	adopt	adopt	VERB
framr-1738	232	37	ways	way	NOUN
framr-1738	232	38	of	of	ADP
framr-1738	232	39	monitoring	monitor	VERB
framr-1738	232	40	the	the	DET
framr-1738	232	41	mangers	manger	NOUN
framr-1738	232	42	and	and	CCONJ
framr-1738	232	43	motivating	motivate	VERB
framr-1738	232	44	them	they	PRON
framr-1738	232	45	towards	towards	ADP
framr-1738	232	46	maximizing	maximize	VERB
framr-1738	232	47	interests	interest	NOUN
framr-1738	232	48	of	of	ADP
framr-1738	232	49	the	the	DET
framr-1738	232	50	shareholders	shareholder	NOUN
framr-1738	232	51	.	.	PUNCT
framr-1738	233	1	many	many	ADJ
framr-1738	233	2	approaches	approach	NOUN
framr-1738	233	3	open	open	ADJ
framr-1738	233	4	to	to	ADP
framr-1738	233	5	the	the	DET
framr-1738	233	6	firms	firm	NOUN
framr-1738	233	7	/	/	SYM
framr-1738	233	8	owners	owner	NOUN
framr-1738	233	9	towards	towards	ADP
framr-1738	233	10	monitoring	monitor	VERB
framr-1738	233	11	the	the	DET
framr-1738	233	12	interests	interest	NOUN
framr-1738	233	13	of	of	ADP
framr-1738	233	14	directors	director	NOUN
framr-1738	233	15	/	/	SYM
framr-1738	233	16	managers	manager	NOUN
framr-1738	233	17	include	include	VERB
framr-1738	233	18	among	among	ADP
framr-1738	233	19	others	other	NOUN
framr-1738	233	20	,	,	PUNCT
framr-1738	233	21	adoption	adoption	NOUN
framr-1738	233	22	and	and	CCONJ
framr-1738	233	23	observation	observation	NOUN
framr-1738	233	24	of	of	ADP
framr-1738	233	25	national	national	ADJ
framr-1738	233	26	corporate	corporate	ADJ
framr-1738	233	27	governance	governance	NOUN
framr-1738	233	28	codes	code	NOUN
framr-1738	233	29	,	,	PUNCT
framr-1738	233	30	adoption	adoption	NOUN
framr-1738	233	31	and	and	CCONJ
framr-1738	233	32	implementation	implementation	NOUN
framr-1738	233	33	of	of	ADP
framr-1738	233	34	national	national	ADJ
framr-1738	233	35	and	and	CCONJ
framr-1738	233	36	international	international	ADJ
framr-1738	233	37	accounting	accounting	NOUN
framr-1738	233	38	standards	standard	NOUN
framr-1738	233	39	such	such	ADJ
framr-1738	233	40	as	as	ADP
framr-1738	233	41	the	the	DET
framr-1738	233	42	international	international	ADJ
framr-1738	233	43	financial	financial	ADJ
framr-1738	233	44	reporting	reporting	NOUN
framr-1738	233	45	standards	standard	NOUN
framr-1738	233	46	(	(	PUNCT
framr-1738	233	47	ifrs	ifrs	NOUN
framr-1738	233	48	)	)	PUNCT
framr-1738	233	49	as	as	SCONJ
framr-1738	233	50	made	make	VERB
framr-1738	233	51	mandatory	mandatory	ADJ
framr-1738	233	52	by	by	ADP
framr-1738	233	53	legislation	legislation	NOUN
framr-1738	233	54	.	.	PUNCT
framr-1738	234	1	these	these	DET
framr-1738	234	2	actions	action	NOUN
framr-1738	234	3	attract	attract	VERB
framr-1738	234	4	agency	agency	NOUN
framr-1738	234	5	costs	cost	NOUN
framr-1738	234	6	to	to	ADP
framr-1738	234	7	the	the	DET
framr-1738	234	8	firm	firm	NOUN
framr-1738	234	9	.	.	PUNCT
framr-1738	235	1	the	the	DET
framr-1738	235	2	agency	agency	NOUN
framr-1738	235	3	problem	problem	NOUN
framr-1738	235	4	tends	tend	VERB
framr-1738	235	5	to	to	PART
framr-1738	235	6	conflict	conflict	VERB
framr-1738	235	7	with	with	ADP
framr-1738	235	8	objective	objective	ADJ
framr-1738	235	9	decisions	decision	NOUN
framr-1738	235	10	that	that	PRON
framr-1738	235	11	are	be	AUX
framr-1738	235	12	in	in	ADP
framr-1738	235	13	the	the	DET
framr-1738	235	14	best	good	ADJ
framr-1738	235	15	interest	interest	NOUN
framr-1738	235	16	of	of	ADP
framr-1738	235	17	the	the	DET
framr-1738	235	18	shareholders	shareholder	NOUN
framr-1738	235	19	and	and	CCONJ
framr-1738	235	20	other	other	ADJ
framr-1738	235	21	stakeholders	stakeholder	NOUN
framr-1738	235	22	because	because	SCONJ
framr-1738	235	23	of	of	ADP
framr-1738	235	24	likely	likely	ADJ
framr-1738	235	25	personal	personal	ADJ
framr-1738	235	26	interests	interest	NOUN
framr-1738	235	27	of	of	ADP
framr-1738	235	28	the	the	DET
framr-1738	235	29	agents	agent	NOUN
framr-1738	235	30	.	.	PUNCT
framr-1738	236	1	the	the	DET
framr-1738	236	2	agency	agency	NOUN
framr-1738	236	3	problems	problem	NOUN
framr-1738	236	4	are	be	AUX
framr-1738	236	5	integral	integral	ADJ
framr-1738	236	6	part	part	NOUN
framr-1738	236	7	of	of	ADP
framr-1738	236	8	the	the	DET
framr-1738	236	9	agency	agency	NOUN
framr-1738	236	10	theory	theory	NOUN
framr-1738	236	11	which	which	PRON
framr-1738	236	12	in	in	ADP
framr-1738	236	13	turn	turn	NOUN
framr-1738	236	14	intertwined	intertwine	VERB
framr-1738	236	15	with	with	ADP
framr-1738	236	16	the	the	DET
framr-1738	236	17	firm	firm	ADJ
framr-1738	236	18	theory	theory	NOUN
framr-1738	236	19	.	.	PUNCT
framr-1738	237	1	the	the	DET
framr-1738	237	2	agency	agency	NOUN
framr-1738	237	3	theory	theory	NOUN
framr-1738	237	4	is	be	AUX
framr-1738	237	5	relevant	relevant	ADJ
framr-1738	237	6	to	to	ADP
framr-1738	237	7	this	this	DET
framr-1738	237	8	study	study	NOUN
framr-1738	237	9	since	since	SCONJ
framr-1738	237	10	the	the	DET
framr-1738	237	11	banks	bank	NOUN
framr-1738	237	12	are	be	AUX
framr-1738	237	13	typical	typical	ADJ
framr-1738	237	14	modern	modern	ADJ
framr-1738	237	15	firms	firm	NOUN
framr-1738	237	16	with	with	ADP
framr-1738	237	17	the	the	DET
framr-1738	237	18	owners	owner	NOUN
framr-1738	237	19	/	/	SYM
framr-1738	237	20	shareholders	shareholder	NOUN
framr-1738	237	21	being	be	AUX
framr-1738	237	22	clearly	clearly	ADV
framr-1738	237	23	separated	separate	VERB
framr-1738	237	24	from	from	ADP
framr-1738	237	25	the	the	DET
framr-1738	237	26	directors	director	NOUN
framr-1738	237	27	/	/	SYM
framr-1738	237	28	managers	manager	NOUN
framr-1738	237	29	who	who	PRON
framr-1738	237	30	handle	handle	VERB
framr-1738	237	31	the	the	DET
framr-1738	237	32	daily	daily	ADJ
framr-1738	237	33	running	running	NOUN
framr-1738	237	34	of	of	ADP
framr-1738	237	35	the	the	DET
framr-1738	237	36	banks	bank	NOUN
framr-1738	237	37	.	.	PUNCT
framr-1738	238	1	with	with	ADP
framr-1738	238	2	the	the	DET
framr-1738	238	3	management	management	NOUN
framr-1738	238	4	being	be	AUX
framr-1738	238	5	handled	handle	VERB
framr-1738	238	6	by	by	ADP
framr-1738	238	7	managers	manager	NOUN
framr-1738	238	8	separate	separate	ADJ
framr-1738	238	9	from	from	ADP
framr-1738	238	10	the	the	DET
framr-1738	238	11	shareholders	shareholder	NOUN
framr-1738	238	12	,	,	PUNCT
framr-1738	238	13	principal	principal	ADJ
framr-1738	238	14	-	-	PUNCT
framr-1738	238	15	agent	agent	NOUN
framr-1738	238	16	relationship	relationship	NOUN
framr-1738	238	17	is	be	AUX
framr-1738	238	18	established	establish	VERB
framr-1738	238	19	with	with	ADP
framr-1738	238	20	attendant	attendant	ADJ
framr-1738	238	21	agency	agency	NOUN
framr-1738	238	22	problems	problem	NOUN
framr-1738	238	23	.	.	PUNCT
framr-1738	239	1	mandatory	mandatory	ADJ
framr-1738	239	2	adoption	adoption	NOUN
framr-1738	239	3	and	and	CCONJ
framr-1738	239	4	implementation	implementation	NOUN
framr-1738	239	5	of	of	ADP
framr-1738	239	6	international	international	ADJ
framr-1738	239	7	financial	financial	ADJ
framr-1738	239	8	reporting	reporting	NOUN
framr-1738	239	9	standards	standard	NOUN
framr-1738	239	10	(	(	PUNCT
framr-1738	239	11	ifrs	ifrs	NOUN
framr-1738	239	12	)	)	PUNCT
framr-1738	239	13	is	be	AUX
framr-1738	239	14	obviously	obviously	ADV
framr-1738	239	15	one	one	NUM
framr-1738	239	16	of	of	ADP
framr-1738	239	17	the	the	DET
framr-1738	239	18	ways	way	NOUN
framr-1738	239	19	the	the	DET
framr-1738	239	20	shareholders	shareholder	NOUN
framr-1738	239	21	could	could	AUX
framr-1738	239	22	mitigate	mitigate	VERB
framr-1738	239	23	divergent	divergent	ADJ
framr-1738	239	24	activities	activity	NOUN
framr-1738	239	25	of	of	ADP
framr-1738	239	26	the	the	DET
framr-1738	239	27	managers	manager	NOUN
framr-1738	239	28	in	in	ADP
framr-1738	239	29	areas	area	NOUN
framr-1738	239	30	of	of	ADP
framr-1738	239	31	earnings	earning	NOUN
framr-1738	239	32	management	management	NOUN
framr-1738	239	33	via	via	ADP
framr-1738	239	34	loan	loan	NOUN
framr-1738	239	35	loss	loss	NOUN
framr-1738	239	36	provisioning	provisioning	NOUN
framr-1738	239	37	.	.	PUNCT
framr-1738	240	1	ifrs	ifrs	NOUN
framr-1738	240	2	standards	standard	NOUN
framr-1738	240	3	promote	promote	VERB
framr-1738	240	4	transparency	transparency	NOUN
framr-1738	240	5	by	by	ADP
framr-1738	240	6	improving	improve	VERB
framr-1738	240	7	the	the	DET
framr-1738	240	8	international	international	ADJ
framr-1738	240	9	comparability	comparability	NOUN
framr-1738	240	10	and	and	CCONJ
framr-1738	240	11	quality	quality	NOUN
framr-1738	240	12	of	of	ADP
framr-1738	240	13	financial	financial	ADJ
framr-1738	240	14	statements	statement	NOUN
framr-1738	240	15	(	(	PUNCT
framr-1738	240	16	ifrs	ifrs	PROPN
framr-1738	240	17	foundation	foundation	PROPN
framr-1738	240	18	,	,	PUNCT
framr-1738	240	19	2020	2020	NUM
framr-1738	240	20	)	)	PUNCT
framr-1738	240	21	.	.	PUNCT
framr-1738	241	1	equally	equally	ADV
framr-1738	241	2	,	,	PUNCT
framr-1738	241	3	the	the	DET
framr-1738	241	4	ifrs	ifrs	NOUN
framr-1738	241	5	adoption	adoption	NOUN
framr-1738	241	6	could	could	AUX
framr-1738	241	7	be	be	AUX
framr-1738	241	8	employed	employ	VERB
framr-1738	241	9	by	by	ADP
framr-1738	241	10	managers(agents	managers(agent	NOUN
framr-1738	241	11	to	to	PART
framr-1738	241	12	exploit	exploit	VERB
framr-1738	241	13	the	the	DET
framr-1738	241	14	allowable	allowable	ADJ
framr-1738	241	15	discretions	discretion	NOUN
framr-1738	241	16	to	to	PART
framr-1738	241	17	drive	drive	VERB
framr-1738	241	18	their	their	PRON
framr-1738	241	19	interest	interest	NOUN
framr-1738	241	20	through	through	ADP
framr-1738	241	21	management	management	NOUN
framr-1738	241	22	of	of	ADP
framr-1738	241	23	earnings	earning	NOUN
framr-1738	241	24	in	in	ADP
framr-1738	241	25	order	order	NOUN
framr-1738	241	26	for	for	SCONJ
framr-1738	241	27	them	they	PRON
framr-1738	241	28	to	to	PART
framr-1738	241	29	earn	earn	VERB
framr-1738	241	30	higher	high	ADJ
framr-1738	241	31	performance	performance	NOUN
framr-1738	241	32	bonuses	bonus	NOUN
framr-1738	241	33	to	to	ADP
framr-1738	241	34	the	the	DET
framr-1738	241	35	detriment	detriment	NOUN
framr-1738	241	36	of	of	ADP
framr-1738	241	37	the	the	DET
framr-1738	241	38	shareholders	shareholder	NOUN
framr-1738	241	39	.	.	PUNCT
framr-1738	242	1	2.3.2	2.3.2	X
framr-1738	242	2	.	.	PUNCT
framr-1738	243	1	the	the	DET
framr-1738	243	2	firm	firm	ADJ
framr-1738	243	3	theory	theory	NOUN
framr-1738	243	4	the	the	DET
framr-1738	243	5	firm	firm	ADJ
framr-1738	243	6	theory	theory	NOUN
framr-1738	243	7	on	on	ADP
framr-1738	243	8	the	the	DET
framr-1738	243	9	other	other	ADJ
framr-1738	243	10	hand	hand	NOUN
framr-1738	243	11	,	,	PUNCT
framr-1738	243	12	could	could	AUX
framr-1738	243	13	be	be	AUX
framr-1738	243	14	considered	consider	VERB
framr-1738	243	15	to	to	PART
framr-1738	243	16	involve	involve	VERB
framr-1738	243	17	a	a	DET
framr-1738	243	18	number	number	NOUN
framr-1738	243	19	of	of	ADP
framr-1738	243	20	economic	economic	ADJ
framr-1738	243	21	theories	theory	NOUN
framr-1738	243	22	which	which	PRON
framr-1738	243	23	explain	explain	VERB
framr-1738	243	24	and	and	CCONJ
framr-1738	243	25	predict	predict	VERB
framr-1738	243	26	the	the	DET
framr-1738	243	27	nature	nature	NOUN
framr-1738	243	28	of	of	ADP
framr-1738	243	29	the	the	DET
framr-1738	243	30	firm	firm	NOUN
framr-1738	243	31	,	,	PUNCT
framr-1738	243	32	its	its	PRON
framr-1738	243	33	existence	existence	NOUN
framr-1738	243	34	,	,	PUNCT
framr-1738	243	35	behavior	behavior	NOUN
framr-1738	243	36	,	,	PUNCT
framr-1738	243	37	structure	structure	NOUN
framr-1738	243	38	,	,	PUNCT
framr-1738	243	39	and	and	CCONJ
framr-1738	243	40	relationship	relationship	NOUN
framr-1738	243	41	with	with	ADP
framr-1738	243	42	all	all	DET
framr-1738	243	43	stakeholders	stakeholder	NOUN
framr-1738	243	44	and	and	CCONJ
framr-1738	243	45	the	the	DET
framr-1738	243	46	market	market	NOUN
framr-1738	243	47	(	(	PUNCT
framr-1738	243	48	nwaubani	nwaubani	NOUN
framr-1738	243	49	,	,	PUNCT
framr-1738	243	50	2019	2019	NUM
framr-1738	243	51	)	)	PUNCT
framr-1738	243	52	.	.	PUNCT
framr-1738	244	1	the	the	DET
framr-1738	244	2	traditional	traditional	ADJ
framr-1738	244	3	firm	firm	NOUN
framr-1738	244	4	is	be	AUX
framr-1738	244	5	a	a	DET
framr-1738	244	6	single	single	ADJ
framr-1738	244	7	business	business	NOUN
framr-1738	244	8	entity	entity	NOUN
framr-1738	244	9	whose	whose	DET
framr-1738	244	10	entire	entire	ADJ
framr-1738	244	11	operations	operation	NOUN
framr-1738	244	12	are	be	AUX
framr-1738	244	13	carried	carry	VERB
framr-1738	244	14	out	out	ADP
framr-1738	244	15	by	by	ADP
framr-1738	244	16	an	an	DET
framr-1738	244	17	entrepreneur	entrepreneur	NOUN
framr-1738	244	18	with	with	ADP
framr-1738	244	19	profit	profit	NOUN
framr-1738	244	20	maximization	maximization	NOUN
framr-1738	244	21	as	as	ADP
framr-1738	244	22	the	the	DET
framr-1738	244	23	main	main	ADJ
framr-1738	244	24	objective	objective	NOUN
framr-1738	244	25	(	(	PUNCT
framr-1738	244	26	jhingan	jhingan	PROPN
framr-1738	244	27	&	&	CCONJ
framr-1738	244	28	stephen	stephen	PROPN
framr-1738	244	29	,	,	PUNCT
framr-1738	244	30	2009	2009	NUM
framr-1738	244	31	)	)	PUNCT
framr-1738	244	32	.	.	PUNCT
framr-1738	245	1	it	it	PRON
framr-1738	245	2	measures	measure	VERB
framr-1738	245	3	profit	profit	NOUN
framr-1738	245	4	as	as	ADP
framr-1738	245	5	the	the	DET
framr-1738	245	6	difference	difference	NOUN
framr-1738	245	7	between	between	ADP
framr-1738	245	8	a	a	DET
framr-1738	245	9	firm‟s	firm‟s	NOUN
framr-1738	245	10	total	total	ADJ
framr-1738	245	11	revenue	revenue	NOUN
framr-1738	245	12	and	and	CCONJ
framr-1738	245	13	total	total	ADJ
framr-1738	245	14	cost	cost	NOUN
framr-1738	245	15	and	and	CCONJ
framr-1738	245	16	maintains	maintain	VERB
framr-1738	245	17	that	that	PRON
framr-1738	245	18	for	for	SCONJ
framr-1738	245	19	the	the	DET
framr-1738	245	20	objective	objective	NOUN
framr-1738	245	21	of	of	ADP
framr-1738	245	22	profit	profit	NOUN
framr-1738	245	23	maximization	maximization	NOUN
framr-1738	245	24	to	to	PART
framr-1738	245	25	be	be	AUX
framr-1738	245	26	realized	realize	VERB
framr-1738	245	27	,	,	PUNCT
framr-1738	245	28	the	the	DET
framr-1738	245	29	firm	firm	NOUN
framr-1738	245	30	is	be	AUX
framr-1738	245	31	expected	expect	VERB
framr-1738	245	32	to	to	PART
framr-1738	245	33	maximize	maximize	VERB
framr-1738	245	34	its	its	PRON
framr-1738	245	35	revenues	revenue	NOUN
framr-1738	245	36	and	and	CCONJ
framr-1738	245	37	minimize	minimize	VERB
framr-1738	245	38	or	or	CCONJ
framr-1738	245	39	stabilize	stabilize	VERB
framr-1738	245	40	its	its	PRON
framr-1738	245	41	costs	cost	NOUN
framr-1738	245	42	.	.	PUNCT
framr-1738	246	1	the	the	DET
framr-1738	246	2	traditional	traditional	ADJ
framr-1738	246	3	firm	firm	NOUN
framr-1738	246	4	is	be	AUX
framr-1738	246	5	in	in	ADP
framr-1738	246	6	contrast	contrast	NOUN
framr-1738	246	7	to	to	ADP
framr-1738	246	8	the	the	DET
framr-1738	246	9	modern	modern	ADJ
framr-1738	246	10	firms	firm	NOUN
framr-1738	246	11	which	which	PRON
framr-1738	246	12	are	be	AUX
framr-1738	246	13	characterized	characterize	VERB
framr-1738	246	14	by	by	ADP
framr-1738	246	15	varied	varied	ADJ
framr-1738	246	16	goals	goal	NOUN
framr-1738	246	17	,	,	PUNCT
framr-1738	246	18	separation	separation	NOUN
framr-1738	246	19	of	of	ADP
framr-1738	246	20	ownership	ownership	NOUN
framr-1738	246	21	from	from	ADP
framr-1738	246	22	management	management	NOUN
framr-1738	246	23	,	,	PUNCT
framr-1738	246	24	complex	complex	ADJ
framr-1738	246	25	structures	structure	NOUN
framr-1738	246	26	and	and	CCONJ
framr-1738	246	27	stakeholders	stakeholder	NOUN
framr-1738	246	28	and	and	CCONJ
framr-1738	246	29	naturally	naturally	ADV
framr-1738	246	30	corporate	corporate	ADJ
framr-1738	246	31	politics	politic	NOUN
framr-1738	246	32	(	(	PUNCT
framr-1738	246	33	nwaubani	nwaubani	NOUN
framr-1738	246	34	,	,	PUNCT
framr-1738	246	35	2019	2019	NUM
framr-1738	246	36	)	)	PUNCT
framr-1738	246	37	.	.	PUNCT
framr-1738	247	1	modern	modern	ADJ
framr-1738	247	2	firms	firm	NOUN
framr-1738	247	3	are	be	AUX
framr-1738	247	4	run	run	VERB
framr-1738	247	5	by	by	ADP
framr-1738	247	6	managers	manager	NOUN
framr-1738	247	7	/	/	SYM
framr-1738	247	8	directors	director	NOUN
framr-1738	247	9	while	while	SCONJ
framr-1738	247	10	shareholders	shareholder	NOUN
framr-1738	247	11	are	be	AUX
framr-1738	247	12	the	the	DET
framr-1738	247	13	owners	owner	NOUN
framr-1738	247	14	with	with	ADP
framr-1738	247	15	separate	separate	ADJ
framr-1738	247	16	roles	role	NOUN
framr-1738	247	17	and	and	CCONJ
framr-1738	247	18	motives	motive	NOUN
framr-1738	247	19	from	from	ADP
framr-1738	247	20	those	those	PRON
framr-1738	247	21	of	of	ADP
framr-1738	247	22	the	the	DET
framr-1738	247	23	managers	manager	NOUN
framr-1738	247	24	.	.	PUNCT
framr-1738	248	1	one	one	NUM
framr-1738	248	2	of	of	ADP
framr-1738	248	3	the	the	DET
framr-1738	248	4	key	key	ADJ
framr-1738	248	5	originators	originator	NOUN
framr-1738	248	6	of	of	ADP
framr-1738	248	7	the	the	DET
framr-1738	248	8	neo	neo	ADJ
framr-1738	248	9	-	-	ADJ
framr-1738	248	10	classical	classical	ADJ
framr-1738	248	11	firm	firm	ADJ
framr-1738	248	12	theory	theory	NOUN
framr-1738	248	13	is	be	AUX
framr-1738	248	14	ronald	ronald	PROPN
framr-1738	248	15	coase	coase	PROPN
framr-1738	248	16	who	who	PRON
framr-1738	248	17	propounded	propound	VERB
framr-1738	248	18	the	the	DET
framr-1738	248	19	transaction	transaction	NOUN
framr-1738	248	20	cost	cost	NOUN
framr-1738	248	21	theory	theory	NOUN
framr-1738	248	22	of	of	ADP
framr-1738	248	23	the	the	DET
framr-1738	248	24	firm	firm	NOUN
framr-1738	248	25	(	(	PUNCT
framr-1738	248	26	teer	teer	NOUN
framr-1738	248	27	,	,	PUNCT
framr-1738	248	28	2003	2003	NUM
framr-1738	248	29	)	)	PUNCT
framr-1738	248	30	.	.	PUNCT
framr-1738	249	1	according	accord	VERB
framr-1738	249	2	to	to	ADP
framr-1738	249	3	ronald	ronald	PROPN
framr-1738	249	4	coase	coase	PROPN
framr-1738	249	5	,	,	PUNCT
framr-1738	249	6	people	people	NOUN
framr-1738	249	7	are	be	AUX
framr-1738	249	8	motivated	motivated	ADJ
framr-1738	249	9	to	to	PART
framr-1738	249	10	organize	organize	VERB
framr-1738	249	11	their	their	PRON
framr-1738	249	12	production	production	NOUN
framr-1738	249	13	in	in	ADP
framr-1738	249	14	firms	firm	NOUN
framr-1738	249	15	when	when	SCONJ
framr-1738	249	16	the	the	DET
framr-1738	249	17	transaction	transaction	NOUN
framr-1738	249	18	cost	cost	NOUN
framr-1738	249	19	of	of	ADP
framr-1738	249	20	coordinating	coordinate	VERB
framr-1738	249	21	production	production	NOUN
framr-1738	249	22	through	through	ADP
framr-1738	249	23	the	the	DET
framr-1738	249	24	market	market	NOUN
framr-1738	249	25	exchange	exchange	NOUN
framr-1738	249	26	,	,	PUNCT
framr-1738	249	27	given	give	VERB
framr-1738	249	28	imperfect	imperfect	ADJ
framr-1738	249	29	information	information	NOUN
framr-1738	249	30	,	,	PUNCT
framr-1738	249	31	is	be	AUX
framr-1738	249	32	greater	great	ADJ
framr-1738	249	33	than	than	ADP
framr-1738	249	34	within	within	ADP
framr-1738	249	35	the	the	DET
framr-1738	249	36	firm	firm	NOUN
framr-1738	249	37	.	.	PUNCT
framr-1738	250	1	transaction	transaction	NOUN
framr-1738	250	2	cost	cost	NOUN
framr-1738	250	3	is	be	AUX
framr-1738	250	4	the	the	DET
framr-1738	250	5	cost	cost	NOUN
framr-1738	250	6	of	of	ADP
framr-1738	250	7	providing	provide	VERB
framr-1738	250	8	for	for	ADP
framr-1738	250	9	some	some	DET
framr-1738	250	10	good	good	NOUN
framr-1738	250	11	or	or	CCONJ
framr-1738	250	12	https://en.wikipedia.org/wiki/ronald_coase	https://en.wikipedia.org/wiki/ronald_coase	NOUN
framr-1738	250	13	https://en.wikipedia.org/wiki/transaction_cost	https://en.wikipedia.org/wiki/transaction_cost	ADJ
framr-1738	250	14	financial	financial	ADJ
framr-1738	250	15	risk	risk	NOUN
framr-1738	250	16	and	and	CCONJ
framr-1738	250	17	management	management	NOUN
framr-1738	250	18	reviews	review	NOUN
framr-1738	250	19	,	,	PUNCT
framr-1738	250	20	2020	2020	NUM
framr-1738	250	21	,	,	PUNCT
framr-1738	250	22	6(1	6(1	NUM
framr-1738	250	23	):	):	PUNCT
framr-1738	250	24	52	52	NUM
framr-1738	250	25	-	-	SYM
framr-1738	250	26	78	78	NUM
framr-1738	250	27	61	61	NUM
framr-1738	250	28	©	©	PROPN
framr-1738	250	29	2020	2020	NUM
framr-1738	250	30	conscientia	conscientia	PROPN
framr-1738	250	31	beam	beam	PROPN
framr-1738	250	32	.	.	PUNCT
framr-1738	251	1	all	all	DET
framr-1738	251	2	rights	right	NOUN
framr-1738	251	3	reserved	reserve	VERB
framr-1738	251	4	.	.	PUNCT
framr-1738	252	1	service	service	NOUN
framr-1738	252	2	through	through	ADP
framr-1738	252	3	the	the	DET
framr-1738	252	4	market	market	NOUN
framr-1738	252	5	mechanism	mechanism	NOUN
framr-1738	252	6	rather	rather	ADV
framr-1738	252	7	than	than	ADP
framr-1738	252	8	having	have	VERB
framr-1738	252	9	it	it	PRON
framr-1738	252	10	provided	provide	VERB
framr-1738	252	11	from	from	ADP
framr-1738	252	12	within	within	ADP
framr-1738	252	13	the	the	DET
framr-1738	252	14	firm	firm	NOUN
framr-1738	252	15	.	.	PUNCT
framr-1738	253	1	the	the	DET
framr-1738	253	2	need	need	NOUN
framr-1738	253	3	for	for	ADP
framr-1738	253	4	a	a	DET
framr-1738	253	5	rethink	rethink	NOUN
framr-1738	253	6	of	of	ADP
framr-1738	253	7	the	the	DET
framr-1738	253	8	neo	neo	NOUN
framr-1738	253	9	-	-	ADJ
framr-1738	253	10	classical/	classical/	NUM
framr-1738	253	11	traditional	traditional	ADJ
framr-1738	253	12	firm	firm	ADJ
framr-1738	253	13	theory	theory	NOUN
framr-1738	253	14	was	be	AUX
framr-1738	253	15	supported	support	VERB
framr-1738	253	16	by	by	ADP
framr-1738	253	17	the	the	DET
framr-1738	253	18	empirical	empirical	ADJ
framr-1738	253	19	studies	study	NOUN
framr-1738	253	20	of	of	ADP
framr-1738	253	21	adolf	adolf	PROPN
framr-1738	253	22	berle	berle	PROPN
framr-1738	253	23	and	and	CCONJ
framr-1738	253	24	gardiner	gardiner	PROPN
framr-1738	253	25	means	mean	NOUN
framr-1738	253	26	,	,	PUNCT
framr-1738	253	27	who	who	PRON
framr-1738	253	28	observed	observe	VERB
framr-1738	253	29	that	that	DET
framr-1738	253	30	separation	separation	NOUN
framr-1738	253	31	of	of	ADP
framr-1738	253	32	ownership	ownership	NOUN
framr-1738	253	33	from	from	ADP
framr-1738	253	34	control	control	NOUN
framr-1738	253	35	was	be	AUX
framr-1738	253	36	a	a	DET
framr-1738	253	37	new	new	ADJ
framr-1738	253	38	feature	feature	NOUN
framr-1738	253	39	of	of	ADP
framr-1738	253	40	large	large	ADJ
framr-1738	253	41	american	american	ADJ
framr-1738	253	42	corporations	corporation	NOUN
framr-1738	253	43	then	then	ADV
framr-1738	253	44	(	(	PUNCT
framr-1738	253	45	cheffins	cheffin	NOUN
framr-1738	253	46	,	,	PUNCT
framr-1738	253	47	2018	2018	NUM
framr-1738	253	48	;	;	PUNCT
framr-1738	253	49	cheffins	cheffin	NOUN
framr-1738	253	50	&	&	CCONJ
framr-1738	253	51	bank	bank	PROPN
framr-1738	253	52	,	,	PUNCT
framr-1738	253	53	2009	2009	NUM
framr-1738	253	54	)	)	PUNCT
framr-1738	253	55	.	.	PUNCT
framr-1738	254	1	in	in	ADP
framr-1738	254	2	the	the	DET
framr-1738	254	3	1960s	1960	NOUN
framr-1738	254	4	the	the	DET
framr-1738	254	5	profit	profit	NOUN
framr-1738	254	6	maximization	maximization	NOUN
framr-1738	254	7	view	view	NOUN
framr-1738	254	8	of	of	ADP
framr-1738	254	9	the	the	DET
framr-1738	254	10	neo	neo	NOUN
framr-1738	254	11	-	-	ADJ
framr-1738	254	12	classical	classical	ADJ
framr-1738	254	13	/	/	SYM
framr-1738	254	14	traditional	traditional	ADJ
framr-1738	254	15	theory	theory	NOUN
framr-1738	254	16	of	of	ADP
framr-1738	254	17	the	the	DET
framr-1738	254	18	firm	firm	NOUN
framr-1738	254	19	faced	face	VERB
framr-1738	254	20	stiff	stiff	ADJ
framr-1738	254	21	challenge	challenge	NOUN
framr-1738	254	22	from	from	ADP
framr-1738	254	23	alternatives	alternative	NOUN
framr-1738	254	24	theories	theory	NOUN
framr-1738	254	25	of	of	ADP
framr-1738	254	26	the	the	DET
framr-1738	254	27	firm	firm	NOUN
framr-1738	254	28	notably	notably	ADV
framr-1738	254	29	,	,	PUNCT
framr-1738	254	30	the	the	DET
framr-1738	254	31	managerial	managerial	ADJ
framr-1738	254	32	and	and	CCONJ
framr-1738	254	33	behavioral	behavioral	ADJ
framr-1738	254	34	theories	theory	NOUN
framr-1738	254	35	.	.	PUNCT
framr-1738	255	1	the	the	DET
framr-1738	255	2	managerial	managerial	ADJ
framr-1738	255	3	theorists	theorist	NOUN
framr-1738	255	4	consider	consider	VERB
framr-1738	255	5	that	that	SCONJ
framr-1738	255	6	managers	manager	NOUN
framr-1738	255	7	would	would	AUX
framr-1738	255	8	seek	seek	VERB
framr-1738	255	9	to	to	PART
framr-1738	255	10	maximize	maximize	VERB
framr-1738	255	11	their	their	PRON
framr-1738	255	12	own	own	ADJ
framr-1738	255	13	interestssalary	interestssalary	ADJ
framr-1738	255	14	,	,	PUNCT
framr-1738	255	15	prestige	prestige	NOUN
framr-1738	255	16	,	,	PUNCT
framr-1738	255	17	status	status	NOUN
framr-1738	255	18	,	,	PUNCT
framr-1738	255	19	power	power	NOUN
framr-1738	255	20	,	,	PUNCT
framr-1738	255	21	job	job	NOUN
framr-1738	255	22	security	security	NOUN
framr-1738	255	23	,	,	PUNCT
framr-1738	255	24	sales	sale	NOUN
framr-1738	255	25	growth	growth	NOUN
framr-1738	255	26	at	at	ADP
framr-1738	255	27	the	the	DET
framr-1738	255	28	expense	expense	NOUN
framr-1738	255	29	of	of	ADP
framr-1738	255	30	the	the	DET
framr-1738	255	31	owners	owner	NOUN
framr-1738	255	32	of	of	ADP
framr-1738	255	33	the	the	DET
framr-1738	255	34	firm	firm	NOUN
framr-1738	255	35	who	who	PRON
framr-1738	255	36	are	be	AUX
framr-1738	255	37	separate	separate	ADJ
framr-1738	255	38	from	from	ADP
framr-1738	255	39	the	the	DET
framr-1738	255	40	mangers	manger	NOUN
framr-1738	255	41	.	.	PUNCT
framr-1738	256	1	such	such	ADJ
framr-1738	256	2	actions	action	NOUN
framr-1738	256	3	of	of	ADP
framr-1738	256	4	the	the	DET
framr-1738	256	5	mangers	manger	NOUN
framr-1738	256	6	would	would	AUX
framr-1738	256	7	have	have	VERB
framr-1738	256	8	implications	implication	NOUN
framr-1738	256	9	for	for	ADP
framr-1738	256	10	firm	firm	ADJ
framr-1738	256	11	behavior	behavior	NOUN
framr-1738	256	12	in	in	ADP
framr-1738	256	13	contrast	contrast	NOUN
framr-1738	256	14	to	to	ADP
framr-1738	256	15	profit	profit	NOUN
framr-1738	256	16	-	-	PUNCT
framr-1738	256	17	maximizing	maximize	VERB
framr-1738	256	18	goal	goal	NOUN
framr-1738	256	19	.	.	PUNCT
framr-1738	257	1	some	some	DET
framr-1738	257	2	notable	notable	ADJ
framr-1738	257	3	managerial	managerial	ADJ
framr-1738	257	4	theories	theory	NOUN
framr-1738	257	5	of	of	ADP
framr-1738	257	6	the	the	DET
framr-1738	257	7	firm	firm	NOUN
framr-1738	257	8	include	include	VERB
framr-1738	257	9	the	the	DET
framr-1738	257	10	theories	theory	NOUN
framr-1738	257	11	developed	develop	VERB
framr-1738	257	12	by	by	ADP
framr-1738	257	13	baumol	baumol	PROPN
framr-1738	257	14	(	(	PUNCT
framr-1738	257	15	1959	1959	NUM
framr-1738	257	16	)	)	PUNCT
framr-1738	257	17	;	;	PUNCT
framr-1738	257	18	baumol	baumol	PROPN
framr-1738	257	19	(	(	PUNCT
framr-1738	257	20	1962	1962	NUM
framr-1738	257	21	)	)	PUNCT
framr-1738	257	22	;	;	PUNCT
framr-1738	257	23	marris	marris	PROPN
framr-1738	257	24	(	(	PUNCT
framr-1738	257	25	1964	1964	NUM
framr-1738	257	26	)	)	PUNCT
framr-1738	257	27	and	and	CCONJ
framr-1738	257	28	williamson	williamson	PROPN
framr-1738	257	29	(	(	PUNCT
framr-1738	257	30	1964	1964	NUM
framr-1738	257	31	)	)	PUNCT
framr-1738	257	32	.	.	PUNCT
framr-1738	258	1	the	the	DET
framr-1738	258	2	behavioral	behavioral	ADJ
framr-1738	258	3	theories	theory	NOUN
framr-1738	258	4	of	of	ADP
framr-1738	258	5	the	the	DET
framr-1738	258	6	firm	firm	NOUN
framr-1738	258	7	just	just	ADV
framr-1738	258	8	as	as	ADP
framr-1738	258	9	their	their	PRON
framr-1738	258	10	managerial	managerial	ADJ
framr-1738	258	11	counterparts	counterpart	NOUN
framr-1738	258	12	,	,	PUNCT
framr-1738	258	13	faulted	fault	VERB
framr-1738	258	14	the	the	DET
framr-1738	258	15	neoclassical	neoclassical	ADJ
framr-1738	258	16	theory	theory	NOUN
framr-1738	258	17	of	of	ADP
framr-1738	258	18	the	the	DET
framr-1738	258	19	firm	firm	ADJ
framr-1738	258	20	assumption	assumption	NOUN
framr-1738	258	21	of	of	ADP
framr-1738	258	22	profit	profit	NOUN
framr-1738	258	23	maximization	maximization	NOUN
framr-1738	258	24	as	as	ADP
framr-1738	258	25	the	the	DET
framr-1738	258	26	main	main	ADJ
framr-1738	258	27	motive	motive	NOUN
framr-1738	258	28	for	for	ADP
framr-1738	258	29	the	the	DET
framr-1738	258	30	existence	existence	NOUN
framr-1738	258	31	of	of	ADP
framr-1738	258	32	the	the	DET
framr-1738	258	33	firm	firm	NOUN
framr-1738	258	34	.	.	PUNCT
framr-1738	259	1	the	the	DET
framr-1738	259	2	thrust	thrust	NOUN
framr-1738	259	3	of	of	ADP
framr-1738	259	4	the	the	DET
framr-1738	259	5	behavioral	behavioral	ADJ
framr-1738	259	6	theories	theory	NOUN
framr-1738	259	7	is	be	AUX
framr-1738	259	8	the	the	DET
framr-1738	259	9	explanation	explanation	NOUN
framr-1738	259	10	of	of	ADP
framr-1738	259	11	how	how	SCONJ
framr-1738	259	12	wide	wide	ADJ
framr-1738	259	13	range	range	NOUN
framr-1738	259	14	of	of	ADP
framr-1738	259	15	decisions	decision	NOUN
framr-1738	259	16	are	be	AUX
framr-1738	259	17	taken	take	VERB
framr-1738	259	18	within	within	ADP
framr-1738	259	19	the	the	DET
framr-1738	259	20	firm	firm	NOUN
framr-1738	259	21	and	and	CCONJ
framr-1738	259	22	the	the	DET
framr-1738	259	23	outcomes	outcome	NOUN
framr-1738	259	24	of	of	ADP
framr-1738	259	25	such	such	ADJ
framr-1738	259	26	decisions	decision	NOUN
framr-1738	259	27	in	in	ADP
framr-1738	259	28	terms	term	NOUN
framr-1738	259	29	of	of	ADP
framr-1738	259	30	contributions	contribution	NOUN
framr-1738	259	31	to	to	ADP
framr-1738	259	32	value	value	NOUN
framr-1738	259	33	added	add	VERB
framr-1738	259	34	among	among	ADP
framr-1738	259	35	others	other	NOUN
framr-1738	259	36	(	(	PUNCT
framr-1738	259	37	todeva	todeva	PROPN
framr-1738	259	38	,	,	PUNCT
framr-1738	259	39	2007	2007	NUM
framr-1738	259	40	)	)	PUNCT
framr-1738	259	41	.	.	PUNCT
framr-1738	260	1	the	the	DET
framr-1738	260	2	decisions	decision	NOUN
framr-1738	260	3	are	be	AUX
framr-1738	260	4	influenced	influence	VERB
framr-1738	260	5	by	by	ADP
framr-1738	260	6	varied	varied	ADJ
framr-1738	260	7	and	and	CCONJ
framr-1738	260	8	conflicting	conflict	VERB
framr-1738	260	9	interests	interest	NOUN
framr-1738	260	10	which	which	PRON
framr-1738	260	11	derive	derive	VERB
framr-1738	260	12	from	from	ADP
framr-1738	260	13	ownership	ownership	NOUN
framr-1738	260	14	rights	right	NOUN
framr-1738	260	15	,	,	PUNCT
framr-1738	260	16	responsibilities	responsibility	NOUN
framr-1738	260	17	,	,	PUNCT
framr-1738	260	18	control	control	NOUN
framr-1738	260	19	over	over	ADP
framr-1738	260	20	resources	resource	NOUN
framr-1738	260	21	and	and	CCONJ
framr-1738	260	22	power	power	NOUN
framr-1738	260	23	among	among	ADP
framr-1738	260	24	others	other	NOUN
framr-1738	260	25	.	.	PUNCT
framr-1738	261	1	the	the	DET
framr-1738	261	2	rationality	rationality	NOUN
framr-1738	261	3	of	of	ADP
framr-1738	261	4	the	the	DET
framr-1738	261	5	decisions	decision	NOUN
framr-1738	261	6	is	be	AUX
framr-1738	261	7	limited	limit	VERB
framr-1738	261	8	as	as	ADP
framr-1738	261	9	the	the	DET
framr-1738	261	10	usual	usual	ADJ
framr-1738	261	11	complexities	complexity	NOUN
framr-1738	261	12	and	and	CCONJ
framr-1738	261	13	uncertainties	uncertainty	NOUN
framr-1738	261	14	under	under	ADP
framr-1738	261	15	which	which	PRON
framr-1738	261	16	firms	firm	NOUN
framr-1738	261	17	operate	operate	VERB
framr-1738	261	18	constitute	constitute	VERB
framr-1738	261	19	a	a	DET
framr-1738	261	20	barrier	barrier	NOUN
framr-1738	261	21	to	to	ADP
framr-1738	261	22	the	the	DET
framr-1738	261	23	cognitive	cognitive	ADJ
framr-1738	261	24	ability	ability	NOUN
framr-1738	261	25	of	of	ADP
framr-1738	261	26	the	the	DET
framr-1738	261	27	decision	decision	NOUN
framr-1738	261	28	makers	maker	NOUN
framr-1738	261	29	.	.	PUNCT
framr-1738	262	1	therefore	therefore	ADV
framr-1738	262	2	,	,	PUNCT
framr-1738	262	3	the	the	DET
framr-1738	262	4	rationality	rationality	NOUN
framr-1738	262	5	of	of	ADP
framr-1738	262	6	the	the	DET
framr-1738	262	7	decisions	decision	NOUN
framr-1738	262	8	can	can	AUX
framr-1738	262	9	be	be	AUX
framr-1738	262	10	described	describe	VERB
framr-1738	262	11	as	as	ADP
framr-1738	262	12	bounded	bound	VERB
framr-1738	262	13	(	(	PUNCT
framr-1738	262	14	augier	augier	NOUN
framr-1738	262	15	&	&	CCONJ
framr-1738	262	16	prietula	prietula	PROPN
framr-1738	262	17	,	,	PUNCT
framr-1738	262	18	2007	2007	NUM
framr-1738	262	19	)	)	PUNCT
framr-1738	262	20	.	.	PUNCT
framr-1738	263	1	key	key	ADJ
framr-1738	263	2	pioneers	pioneer	NOUN
framr-1738	263	3	of	of	ADP
framr-1738	263	4	the	the	DET
framr-1738	263	5	behavioral	behavioral	ADJ
framr-1738	263	6	theories	theory	NOUN
framr-1738	263	7	include	include	VERB
framr-1738	263	8	(	(	PUNCT
framr-1738	263	9	cyert	cyert	NOUN
framr-1738	263	10	&	&	CCONJ
framr-1738	263	11	march	march	PROPN
framr-1738	263	12	,	,	PUNCT
framr-1738	263	13	1963	1963	NUM
framr-1738	263	14	;	;	PUNCT
framr-1738	263	15	simon	simon	PROPN
framr-1738	263	16	,	,	PUNCT
framr-1738	263	17	1955	1955	NUM
framr-1738	263	18	,	,	PUNCT
framr-1738	263	19	1956	1956	NUM
framr-1738	263	20	)	)	PUNCT
framr-1738	263	21	.	.	PUNCT
framr-1738	264	1	both	both	DET
framr-1738	264	2	managerial	managerial	ADJ
framr-1738	264	3	and	and	CCONJ
framr-1738	264	4	behavioral	behavioral	ADJ
framr-1738	264	5	theories	theory	NOUN
framr-1738	264	6	of	of	ADP
framr-1738	264	7	the	the	DET
framr-1738	264	8	firm	firm	NOUN
framr-1738	264	9	recognize	recognize	VERB
framr-1738	264	10	the	the	DET
framr-1738	264	11	separation	separation	NOUN
framr-1738	264	12	of	of	ADP
framr-1738	264	13	ownership	ownership	NOUN
framr-1738	264	14	from	from	ADP
framr-1738	264	15	control	control	NOUN
framr-1738	264	16	,	,	PUNCT
framr-1738	264	17	complexities	complexity	NOUN
framr-1738	264	18	,	,	PUNCT
framr-1738	264	19	varied	varied	ADJ
framr-1738	264	20	interests	interest	NOUN
framr-1738	264	21	and	and	CCONJ
framr-1738	264	22	motives	motive	NOUN
framr-1738	264	23	and	and	CCONJ
framr-1738	264	24	conflict	conflict	NOUN
framr-1738	264	25	of	of	ADP
framr-1738	264	26	interests	interest	NOUN
framr-1738	264	27	and	and	CCONJ
framr-1738	264	28	the	the	DET
framr-1738	264	29	principal	principal	ADJ
framr-1738	264	30	-	-	PUNCT
framr-1738	264	31	agency	agency	NOUN
framr-1738	264	32	issues	issue	NOUN
framr-1738	264	33	associated	associate	VERB
framr-1738	264	34	with	with	ADP
framr-1738	264	35	the	the	DET
framr-1738	264	36	modern	modern	ADJ
framr-1738	264	37	firm	firm	NOUN
framr-1738	264	38	.	.	PUNCT
framr-1738	265	1	the	the	DET
framr-1738	265	2	relevancy	relevancy	NOUN
framr-1738	265	3	of	of	ADP
framr-1738	265	4	the	the	DET
framr-1738	265	5	firm	firm	ADJ
framr-1738	265	6	theory	theory	NOUN
framr-1738	265	7	to	to	ADP
framr-1738	265	8	this	this	DET
framr-1738	265	9	study	study	NOUN
framr-1738	265	10	derives	derive	VERB
framr-1738	265	11	from	from	ADP
framr-1738	265	12	the	the	DET
framr-1738	265	13	fact	fact	NOUN
framr-1738	265	14	that	that	SCONJ
framr-1738	265	15	managers	manager	NOUN
framr-1738	265	16	could	could	AUX
framr-1738	265	17	in	in	ADP
framr-1738	265	18	pursuit	pursuit	NOUN
framr-1738	265	19	of	of	ADP
framr-1738	265	20	their	their	PRON
framr-1738	265	21	interests	interest	NOUN
framr-1738	265	22	exploit	exploit	VERB
framr-1738	265	23	some	some	DET
framr-1738	265	24	discretional	discretional	ADJ
framr-1738	265	25	aspects	aspect	NOUN
framr-1738	265	26	in	in	ADP
framr-1738	265	27	the	the	DET
framr-1738	265	28	international	international	ADJ
framr-1738	265	29	financial	financial	ADJ
framr-1738	265	30	reporting	reporting	NOUN
framr-1738	265	31	standards	standard	NOUN
framr-1738	265	32	(	(	PUNCT
framr-1738	265	33	ifrs	ifrs	PROPN
framr-1738	265	34	)	)	PUNCT
framr-1738	265	35	as	as	SCONJ
framr-1738	265	36	it	it	PRON
framr-1738	265	37	is	be	AUX
framr-1738	265	38	adopted	adopt	VERB
framr-1738	265	39	,	,	PUNCT
framr-1738	265	40	to	to	PART
framr-1738	265	41	report	report	VERB
framr-1738	265	42	low	low	ADJ
framr-1738	265	43	quality	quality	NOUN
framr-1738	265	44	but	but	CCONJ
framr-1738	265	45	high	high	ADJ
framr-1738	265	46	earnings	earning	NOUN
framr-1738	265	47	which	which	PRON
framr-1738	265	48	do	do	AUX
framr-1738	265	49	not	not	PART
framr-1738	265	50	serve	serve	VERB
framr-1738	265	51	the	the	DET
framr-1738	265	52	interests	interest	NOUN
framr-1738	265	53	of	of	ADP
framr-1738	265	54	the	the	DET
framr-1738	265	55	shareholders	shareholder	NOUN
framr-1738	265	56	in	in	ADP
framr-1738	265	57	the	the	DET
framr-1738	265	58	long	long	ADJ
framr-1738	265	59	run	run	NOUN
framr-1738	265	60	.	.	PUNCT
framr-1738	266	1	according	accord	VERB
framr-1738	266	2	to	to	ADP
framr-1738	266	3	yahaya	yahaya	PROPN
framr-1738	266	4	,	,	PUNCT
framr-1738	266	5	kutigi	kutigi	PROPN
framr-1738	266	6	,	,	PUNCT
framr-1738	266	7	and	and	CCONJ
framr-1738	266	8	mohammed	mohammed	PROPN
framr-1738	266	9	(	(	PUNCT
framr-1738	266	10	2015	2015	NUM
framr-1738	266	11	)	)	PUNCT
framr-1738	266	12	empirical	empirical	ADJ
framr-1738	266	13	studies	study	NOUN
framr-1738	266	14	have	have	AUX
framr-1738	266	15	documented	document	VERB
framr-1738	266	16	that	that	SCONJ
framr-1738	266	17	the	the	DET
framr-1738	266	18	extent	extent	NOUN
framr-1738	266	19	of	of	ADP
framr-1738	266	20	discretionary	discretionary	ADJ
framr-1738	266	21	behavior	behavior	NOUN
framr-1738	266	22	by	by	ADP
framr-1738	266	23	managers	manager	NOUN
framr-1738	266	24	which	which	PRON
framr-1738	266	25	give	give	VERB
framr-1738	266	26	rise	rise	NOUN
framr-1738	266	27	to	to	ADP
framr-1738	266	28	earnings	earning	NOUN
framr-1738	266	29	management	management	NOUN
framr-1738	266	30	depends	depend	VERB
framr-1738	266	31	on	on	ADP
framr-1738	266	32	accounting	accounting	NOUN
framr-1738	266	33	regime	regime	NOUN
framr-1738	266	34	(	(	PUNCT
framr-1738	266	35	such	such	ADJ
framr-1738	266	36	as	as	ADP
framr-1738	266	37	ifrs	ifrs	PROPN
framr-1738	266	38	)	)	PUNCT
framr-1738	266	39	,	,	PUNCT
framr-1738	266	40	the	the	DET
framr-1738	266	41	economic	economic	ADJ
framr-1738	266	42	cycle	cycle	NOUN
framr-1738	266	43	,	,	PUNCT
framr-1738	266	44	among	among	ADP
framr-1738	266	45	others	other	NOUN
framr-1738	266	46	.	.	PUNCT
framr-1738	267	1	equally	equally	ADV
framr-1738	267	2	,	,	PUNCT
framr-1738	267	3	the	the	DET
framr-1738	267	4	mandatory	mandatory	ADJ
framr-1738	267	5	adoption	adoption	NOUN
framr-1738	267	6	of	of	ADP
framr-1738	267	7	the	the	DET
framr-1738	267	8	ifrs	ifrs	NOUN
framr-1738	267	9	could	could	AUX
framr-1738	267	10	limit	limit	VERB
framr-1738	267	11	the	the	DET
framr-1738	267	12	divergent	divergent	ADJ
framr-1738	267	13	activities	activity	NOUN
framr-1738	267	14	of	of	ADP
framr-1738	267	15	the	the	DET
framr-1738	267	16	managers	manager	NOUN
framr-1738	267	17	and	and	CCONJ
framr-1738	267	18	compel	compel	VERB
framr-1738	267	19	them	they	PRON
framr-1738	267	20	to	to	PART
framr-1738	267	21	disclose	disclose	VERB
framr-1738	267	22	more	more	ADV
framr-1738	267	23	vital	vital	ADJ
framr-1738	267	24	information	information	NOUN
framr-1738	267	25	about	about	ADP
framr-1738	267	26	performance	performance	NOUN
framr-1738	267	27	of	of	ADP
framr-1738	267	28	the	the	DET
framr-1738	267	29	firm	firm	NOUN
framr-1738	267	30	for	for	ADP
framr-1738	267	31	the	the	DET
framr-1738	267	32	benefits	benefit	NOUN
framr-1738	267	33	of	of	ADP
framr-1738	267	34	the	the	DET
framr-1738	267	35	owners	owner	NOUN
framr-1738	267	36	.	.	PUNCT
framr-1738	268	1	as	as	SCONJ
framr-1738	268	2	noted	note	VERB
framr-1738	268	3	by	by	ADP
framr-1738	268	4	ifrs	ifrs	PROPN
framr-1738	268	5	foundation	foundation	PROPN
framr-1738	268	6	(	(	PUNCT
framr-1738	268	7	2020	2020	NUM
framr-1738	268	8	)	)	PUNCT
framr-1738	268	9	ifrs	ifrs	NOUN
framr-1738	268	10	standards	standard	NOUN
framr-1738	268	11	strengthen	strengthen	VERB
framr-1738	268	12	accountability	accountability	NOUN
framr-1738	268	13	by	by	ADP
framr-1738	268	14	reducing	reduce	VERB
framr-1738	268	15	the	the	DET
framr-1738	268	16	information	information	NOUN
framr-1738	268	17	gap	gap	NOUN
framr-1738	268	18	between	between	ADP
framr-1738	268	19	shareholders	shareholder	NOUN
framr-1738	268	20	and	and	CCONJ
framr-1738	268	21	the	the	DET
framr-1738	268	22	managers	manager	NOUN
framr-1738	268	23	/	/	SYM
framr-1738	268	24	agents	agent	NOUN
framr-1738	268	25	and	and	CCONJ
framr-1738	268	26	providing	provide	VERB
framr-1738	268	27	information	information	NOUN
framr-1738	268	28	required	require	VERB
framr-1738	268	29	to	to	PART
framr-1738	268	30	hold	hold	VERB
framr-1738	268	31	management	management	NOUN
framr-1738	268	32	to	to	ADP
framr-1738	268	33	account	account	VERB
framr-1738	268	34	.	.	PUNCT
framr-1738	269	1	2.4	2.4	NUM
framr-1738	269	2	.	.	X
framr-1738	269	3	review	review	NOUN
framr-1738	269	4	of	of	ADP
framr-1738	269	5	empirical	empirical	ADJ
framr-1738	269	6	literature	literature	NOUN
framr-1738	269	7	extensive	extensive	ADJ
framr-1738	269	8	research	research	NOUN
framr-1738	269	9	works	work	NOUN
framr-1738	269	10	have	have	AUX
framr-1738	269	11	documented	document	VERB
framr-1738	269	12	a	a	DET
framr-1738	269	13	growing	grow	VERB
framr-1738	269	14	gap	gap	NOUN
framr-1738	269	15	between	between	ADP
framr-1738	269	16	firms‟	firms‟	NOUN
framr-1738	269	17	market	market	NOUN
framr-1738	269	18	indicators	indicator	NOUN
framr-1738	269	19	and	and	CCONJ
framr-1738	269	20	financial	financial	ADJ
framr-1738	269	21	information	information	NOUN
framr-1738	269	22	,	,	PUNCT
framr-1738	269	23	particularly	particularly	ADV
framr-1738	269	24	reported	report	VERB
framr-1738	269	25	earnings	earning	NOUN
framr-1738	269	26	(	(	PUNCT
framr-1738	269	27	lev	lev	NOUN
framr-1738	269	28	,	,	PUNCT
framr-1738	269	29	2018	2018	NUM
framr-1738	269	30	)	)	PUNCT
framr-1738	269	31	.	.	PUNCT
framr-1738	270	1	according	accord	VERB
framr-1738	270	2	to	to	ADP
framr-1738	270	3	the	the	DET
framr-1738	270	4	author	author	NOUN
framr-1738	270	5	,	,	PUNCT
framr-1738	270	6	reported	report	VERB
framr-1738	270	7	earnings	earning	NOUN
framr-1738	270	8	of	of	ADP
framr-1738	270	9	most	most	ADJ
framr-1738	270	10	firms	firm	NOUN
framr-1738	270	11	are	be	AUX
framr-1738	270	12	no	no	ADV
framr-1738	270	13	longer	long	ADV
framr-1738	270	14	real	real	ADJ
framr-1738	270	15	.	.	PUNCT
framr-1738	271	1	the	the	DET
framr-1738	271	2	author	author	NOUN
framr-1738	271	3	is	be	AUX
framr-1738	271	4	basically	basically	ADV
framr-1738	271	5	,	,	PUNCT
framr-1738	271	6	referring	refer	VERB
framr-1738	271	7	to	to	ADP
framr-1738	271	8	earnings	earning	NOUN
framr-1738	271	9	management	management	NOUN
framr-1738	271	10	and	and	CCONJ
framr-1738	271	11	by	by	ADP
framr-1738	271	12	extension	extension	NOUN
framr-1738	271	13	,	,	PUNCT
framr-1738	271	14	quality	quality	NOUN
framr-1738	271	15	of	of	ADP
framr-1738	271	16	accounting	accounting	NOUN
framr-1738	271	17	information	information	NOUN
framr-1738	271	18	.	.	PUNCT
framr-1738	272	1	this	this	PRON
framr-1738	272	2	is	be	AUX
framr-1738	272	3	because	because	SCONJ
framr-1738	272	4	level	level	NOUN
framr-1738	272	5	of	of	ADP
framr-1738	272	6	earnings	earning	NOUN
framr-1738	272	7	management	management	NOUN
framr-1738	272	8	is	be	AUX
framr-1738	272	9	one	one	NUM
framr-1738	272	10	of	of	ADP
framr-1738	272	11	the	the	DET
framr-1738	272	12	criteria	criterion	NOUN
framr-1738	272	13	for	for	ADP
framr-1738	272	14	measuring	measure	VERB
framr-1738	272	15	accounting	accounting	NOUN
framr-1738	272	16	quality	quality	NOUN
framr-1738	272	17	(	(	PUNCT
framr-1738	272	18	yahaya	yahaya	PROPN
framr-1738	272	19	,	,	PUNCT
framr-1738	272	20	yusuf	yusuf	PROPN
framr-1738	272	21	,	,	PUNCT
framr-1738	272	22	&	&	CCONJ
framr-1738	272	23	dania	dania	PROPN
framr-1738	272	24	,	,	PUNCT
framr-1738	272	25	2015	2015	NUM
framr-1738	272	26	)	)	PUNCT
framr-1738	272	27	.	.	PUNCT
framr-1738	273	1	also	also	ADV
framr-1738	273	2	according	accord	VERB
framr-1738	273	3	to	to	ADP
framr-1738	273	4	kouki	kouki	PROPN
framr-1738	273	5	(	(	PUNCT
framr-1738	273	6	2018	2018	NUM
framr-1738	273	7	)	)	PUNCT
framr-1738	273	8	earnings	earning	NOUN
framr-1738	273	9	management	management	NOUN
framr-1738	273	10	is	be	AUX
framr-1738	273	11	seen	see	VERB
framr-1738	273	12	by	by	ADP
framr-1738	273	13	several	several	ADJ
framr-1738	273	14	studies	study	NOUN
framr-1738	273	15	as	as	ADP
framr-1738	273	16	a	a	DET
framr-1738	273	17	measure	measure	NOUN
framr-1738	273	18	of	of	ADP
framr-1738	273	19	the	the	DET
framr-1738	273	20	accounting	accounting	NOUN
framr-1738	273	21	quality	quality	NOUN
framr-1738	273	22	.	.	PUNCT
framr-1738	274	1	in	in	ADP
framr-1738	274	2	this	this	DET
framr-1738	274	3	empirical	empirical	ADJ
framr-1738	274	4	review	review	NOUN
framr-1738	274	5	,	,	PUNCT
framr-1738	274	6	an	an	DET
framr-1738	274	7	attempt	attempt	NOUN
framr-1738	274	8	is	be	AUX
framr-1738	274	9	made	make	VERB
framr-1738	274	10	to	to	PART
framr-1738	274	11	bring	bring	VERB
framr-1738	274	12	to	to	ADP
framr-1738	274	13	the	the	DET
framr-1738	274	14	fore	fore	NOUN
framr-1738	274	15	the	the	DET
framr-1738	274	16	empirical	empirical	ADJ
framr-1738	274	17	views	view	NOUN
framr-1738	274	18	of	of	ADP
framr-1738	274	19	previous	previous	ADJ
framr-1738	274	20	researchers	researcher	NOUN
framr-1738	274	21	on	on	ADP
framr-1738	274	22	the	the	DET
framr-1738	274	23	influence	influence	NOUN
framr-1738	274	24	of	of	ADP
framr-1738	274	25	ifrs	ifrs	ADJ
framr-1738	274	26	adoption	adoption	NOUN
framr-1738	274	27	on	on	ADP
framr-1738	274	28	earnings	earning	NOUN
framr-1738	274	29	management	management	NOUN
framr-1738	274	30	and	and	CCONJ
framr-1738	274	31	earnings	earning	NOUN
framr-1738	274	32	quality	quality	NOUN
framr-1738	274	33	in	in	ADP
framr-1738	274	34	banks	bank	NOUN
framr-1738	274	35	.	.	PUNCT
framr-1738	275	1	the	the	DET
framr-1738	275	2	empirical	empirical	ADJ
framr-1738	275	3	review	review	NOUN
framr-1738	275	4	is	be	AUX
framr-1738	275	5	categorized	categorize	VERB
framr-1738	275	6	into	into	ADP
framr-1738	275	7	two	two	NUM
framr-1738	275	8	:	:	PUNCT
framr-1738	275	9	review	review	NOUN
framr-1738	275	10	from	from	ADP
framr-1738	275	11	within	within	ADP
framr-1738	275	12	nigeria	nigeria	PROPN
framr-1738	275	13	and	and	CCONJ
framr-1738	275	14	review	review	NOUN
framr-1738	275	15	from	from	ADP
framr-1738	275	16	other	other	ADJ
framr-1738	275	17	countries	country	NOUN
framr-1738	275	18	across	across	ADP
framr-1738	275	19	the	the	DET
framr-1738	275	20	world	world	NOUN
framr-1738	275	21	.	.	PUNCT
framr-1738	276	1	in	in	ADP
framr-1738	276	2	both	both	DET
framr-1738	276	3	categories	category	NOUN
framr-1738	276	4	,	,	PUNCT
framr-1738	276	5	the	the	DET
framr-1738	276	6	empirical	empirical	ADJ
framr-1738	276	7	evidence	evidence	NOUN
framr-1738	276	8	of	of	ADP
framr-1738	276	9	the	the	DET
framr-1738	276	10	trend	trend	NOUN
framr-1738	276	11	of	of	ADP
framr-1738	276	12	the	the	DET
framr-1738	276	13	influence	influence	NOUN
framr-1738	276	14	of	of	ADP
framr-1738	276	15	ifrs	ifrs	ADJ
framr-1738	276	16	adoption	adoption	NOUN
framr-1738	276	17	on	on	ADP
framr-1738	276	18	earning	earn	VERB
framr-1738	276	19	management	management	NOUN
framr-1738	276	20	is	be	AUX
framr-1738	276	21	provided	provide	VERB
framr-1738	276	22	.	.	PUNCT
framr-1738	277	1	the	the	DET
framr-1738	277	2	trend	trend	NOUN
framr-1738	277	3	gives	give	VERB
framr-1738	277	4	an	an	DET
framr-1738	277	5	insight	insight	NOUN
framr-1738	277	6	into	into	ADP
framr-1738	277	7	how	how	SCONJ
framr-1738	277	8	earnings	earning	NOUN
framr-1738	277	9	management	management	NOUN
framr-1738	277	10	has	have	AUX
framr-1738	277	11	https://en.wikipedia.org/wiki/adolf_berle	https://en.wikipedia.org/wiki/adolf_berle	NOUN
framr-1738	277	12	https://en.wikipedia.org/wiki/gardiner_means	https://en.wikipedia.org/wiki/gardiner_mean	NOUN
framr-1738	277	13	https://en.wikipedia.org/wiki/gardiner_means	https://en.wikipedia.org/wiki/gardiner_mean	VERB
framr-1738	277	14	financial	financial	ADJ
framr-1738	277	15	risk	risk	NOUN
framr-1738	277	16	and	and	CCONJ
framr-1738	277	17	management	management	NOUN
framr-1738	277	18	reviews	review	NOUN
framr-1738	277	19	,	,	PUNCT
framr-1738	277	20	2020	2020	NUM
framr-1738	277	21	,	,	PUNCT
framr-1738	277	22	6(1	6(1	NUM
framr-1738	277	23	):	):	PUNCT
framr-1738	277	24	52	52	NUM
framr-1738	277	25	-	-	SYM
framr-1738	277	26	78	78	NUM
framr-1738	277	27	62	62	NUM
framr-1738	277	28	©	©	PROPN
framr-1738	277	29	2020	2020	NUM
framr-1738	277	30	conscientia	conscientia	PROPN
framr-1738	277	31	beam	beam	PROPN
framr-1738	277	32	.	.	PUNCT
framr-1738	278	1	all	all	DET
framr-1738	278	2	rights	right	NOUN
framr-1738	278	3	reserved	reserve	VERB
framr-1738	278	4	.	.	PUNCT
framr-1738	279	1	affected	affect	VERB
framr-1738	279	2	earnings	earning	NOUN
framr-1738	279	3	quality	quality	NOUN
framr-1738	279	4	and	and	CCONJ
framr-1738	279	5	hence	hence	ADV
framr-1738	279	6	quality	quality	NOUN
framr-1738	279	7	of	of	ADP
framr-1738	279	8	accounting	accounting	NOUN
framr-1738	279	9	information	information	NOUN
framr-1738	279	10	as	as	ADP
framr-1738	279	11	a	a	DET
framr-1738	279	12	result	result	NOUN
framr-1738	279	13	of	of	ADP
framr-1738	279	14	ifrs	ifrs	ADJ
framr-1738	279	15	adoption	adoption	NOUN
framr-1738	279	16	by	by	ADP
framr-1738	279	17	the	the	DET
framr-1738	279	18	banking	banking	NOUN
framr-1738	279	19	sector	sector	NOUN
framr-1738	279	20	.	.	PUNCT
framr-1738	280	1	2.4.1	2.4.1	X
framr-1738	280	2	.	.	PUNCT
framr-1738	280	3	empirical	empirical	ADJ
framr-1738	280	4	review	review	NOUN
framr-1738	280	5	from	from	ADP
framr-1738	280	6	nigeria	nigeria	PROPN
framr-1738	280	7	dang	dang	PROPN
framr-1738	280	8	,	,	PUNCT
framr-1738	280	9	zubairu	zubairu	NOUN
framr-1738	280	10	,	,	PUNCT
framr-1738	280	11	and	and	CCONJ
framr-1738	280	12	ame	ame	PROPN
framr-1738	280	13	(	(	PUNCT
framr-1738	280	14	2018	2018	NUM
framr-1738	280	15	)	)	PUNCT
framr-1738	280	16	examined	examine	VERB
framr-1738	280	17	the	the	DET
framr-1738	280	18	effect	effect	NOUN
framr-1738	280	19	of	of	ADP
framr-1738	280	20	mandatory	mandatory	ADJ
framr-1738	280	21	ifrs	ifrs	NOUN
framr-1738	280	22	adoption	adoption	NOUN
framr-1738	280	23	on	on	ADP
framr-1738	280	24	accrual	accrual	ADJ
framr-1738	280	25	-	-	PUNCT
framr-1738	280	26	based	base	VERB
framr-1738	280	27	earnings	earning	NOUN
framr-1738	280	28	management	management	NOUN
framr-1738	280	29	/	/	SYM
framr-1738	280	30	quality	quality	NOUN
framr-1738	280	31	of	of	ADP
framr-1738	280	32	financial	financial	ADJ
framr-1738	280	33	reporting	reporting	NOUN
framr-1738	280	34	of	of	ADP
framr-1738	280	35	deposit	deposit	NOUN
framr-1738	280	36	money	money	NOUN
framr-1738	280	37	banks	bank	NOUN
framr-1738	280	38	(	(	PUNCT
framr-1738	280	39	dmbs	dmb	NOUN
framr-1738	280	40	)	)	PUNCT
framr-1738	280	41	in	in	ADP
framr-1738	280	42	nigeria	nigeria	PROPN
framr-1738	280	43	using	use	VERB
framr-1738	280	44	differenceindifference	differenceindifference	NOUN
framr-1738	280	45	(	(	PUNCT
framr-1738	280	46	d	d	NOUN
framr-1738	280	47	-	-	PUNCT
framr-1738	280	48	in	in	ADP
framr-1738	280	49	-	-	PUNCT
framr-1738	280	50	d	d	NOUN
framr-1738	280	51	)	)	PUNCT
framr-1738	280	52	design	design	NOUN
framr-1738	280	53	.	.	PUNCT
framr-1738	281	1	panel	panel	NOUN
framr-1738	281	2	data	data	PROPN
framr-1738	281	3	regression	regression	NOUN
framr-1738	281	4	approach	approach	NOUN
framr-1738	281	5	was	be	AUX
framr-1738	281	6	used	use	VERB
framr-1738	281	7	in	in	ADP
framr-1738	281	8	analyzing	analyze	VERB
framr-1738	281	9	the	the	DET
framr-1738	281	10	data	datum	NOUN
framr-1738	281	11	collected	collect	VERB
framr-1738	281	12	from	from	ADP
framr-1738	281	13	secondary	secondary	ADJ
framr-1738	281	14	sources	source	NOUN
framr-1738	281	15	.	.	PUNCT
framr-1738	282	1	the	the	DET
framr-1738	282	2	finding	finding	NOUN
framr-1738	282	3	showed	show	VERB
framr-1738	282	4	that	that	SCONJ
framr-1738	282	5	mandatory	mandatory	ADJ
framr-1738	282	6	ifrs	ifrs	NOUN
framr-1738	282	7	adoption	adoption	NOUN
framr-1738	282	8	has	have	VERB
framr-1738	282	9	no	no	DET
framr-1738	282	10	significant	significant	ADJ
framr-1738	282	11	effect	effect	NOUN
framr-1738	282	12	on	on	ADP
framr-1738	282	13	accrual	accrual	ADJ
framr-1738	282	14	-	-	PUNCT
framr-1738	282	15	based	base	VERB
framr-1738	282	16	earnings	earning	NOUN
framr-1738	282	17	management	management	NOUN
framr-1738	282	18	of	of	ADP
framr-1738	282	19	dmbs	dmb	NOUN
framr-1738	282	20	in	in	ADP
framr-1738	282	21	nigeria	nigeria	PROPN
framr-1738	282	22	.	.	PUNCT
framr-1738	283	1	elosiuba	elosiuba	PROPN
framr-1738	283	2	and	and	CCONJ
framr-1738	283	3	okoye	okoye	PROPN
framr-1738	283	4	(	(	PUNCT
framr-1738	283	5	2018	2018	NUM
framr-1738	283	6	)	)	PUNCT
framr-1738	283	7	examined	examine	VERB
framr-1738	283	8	the	the	DET
framr-1738	283	9	effect	effect	NOUN
framr-1738	283	10	of	of	ADP
framr-1738	283	11	the	the	DET
framr-1738	283	12	ifrs	ifrs	NOUN
framr-1738	283	13	adoption	adoption	NOUN
framr-1738	283	14	on	on	ADP
framr-1738	283	15	performance	performance	NOUN
framr-1738	283	16	of	of	ADP
framr-1738	283	17	banks	bank	NOUN
framr-1738	283	18	listed	list	VERB
framr-1738	283	19	on	on	ADP
framr-1738	283	20	the	the	DET
framr-1738	283	21	nigerian	nigerian	ADJ
framr-1738	283	22	stock	stock	NOUN
framr-1738	283	23	exchange	exchange	PROPN
framr-1738	283	24	.	.	PUNCT
framr-1738	284	1	secondary	secondary	ADJ
framr-1738	284	2	data	datum	NOUN
framr-1738	284	3	on	on	ADP
framr-1738	284	4	eight	eight	NUM
framr-1738	284	5	selected	select	VERB
framr-1738	284	6	listed	list	VERB
framr-1738	284	7	banks	bank	NOUN
framr-1738	284	8	were	be	AUX
framr-1738	284	9	collected	collect	VERB
framr-1738	284	10	for	for	ADP
framr-1738	284	11	the	the	DET
framr-1738	284	12	period	period	NOUN
framr-1738	284	13	2011	2011	NUM
framr-1738	284	14	and	and	CCONJ
framr-1738	284	15	2012	2012	NUM
framr-1738	284	16	representing	represent	VERB
framr-1738	284	17	gaap	gaap	NOUN
framr-1738	284	18	and	and	CCONJ
framr-1738	284	19	ifrs	ifrs	NOUN
framr-1738	284	20	adoption	adoption	NOUN
framr-1738	284	21	periods	period	VERB
framr-1738	284	22	respectively	respectively	ADV
framr-1738	284	23	.	.	PUNCT
framr-1738	285	1	the	the	DET
framr-1738	285	2	data	datum	NOUN
framr-1738	285	3	covered	cover	VERB
framr-1738	285	4	four	four	NUM
framr-1738	285	5	performance	performance	NOUN
framr-1738	285	6	indices	index	NOUN
framr-1738	285	7	namely	namely	ADV
framr-1738	285	8	profitability	profitability	NOUN
framr-1738	285	9	liquidity	liquidity	NOUN
framr-1738	285	10	,	,	PUNCT
framr-1738	285	11	loan	loan	NOUN
framr-1738	285	12	grants	grant	NOUN
framr-1738	285	13	and	and	CCONJ
framr-1738	285	14	market	market	NOUN
framr-1738	285	15	value	value	NOUN
framr-1738	285	16	.	.	PUNCT
framr-1738	286	1	gray	gray	ADJ
framr-1738	286	2	comparability	comparability	NOUN
framr-1738	286	3	index	index	NOUN
framr-1738	286	4	for	for	ADP
framr-1738	286	5	the	the	DET
framr-1738	286	6	banks	bank	NOUN
framr-1738	286	7	was	be	AUX
framr-1738	286	8	computed	compute	VERB
framr-1738	286	9	for	for	ADP
framr-1738	286	10	each	each	PRON
framr-1738	286	11	of	of	ADP
framr-1738	286	12	the	the	DET
framr-1738	286	13	banks	bank	NOUN
framr-1738	286	14	on	on	ADP
framr-1738	286	15	each	each	DET
framr-1738	286	16	variable	variable	NOUN
framr-1738	286	17	.	.	PUNCT
framr-1738	287	1	then	then	ADV
framr-1738	287	2	the	the	DET
framr-1738	287	3	one	one	NUM
framr-1738	287	4	sample	sample	NOUN
framr-1738	287	5	test	test	NOUN
framr-1738	287	6	was	be	AUX
framr-1738	287	7	employed	employ	VERB
framr-1738	287	8	for	for	ADP
framr-1738	287	9	the	the	DET
framr-1738	287	10	analyses	analysis	NOUN
framr-1738	287	11	while	while	SCONJ
framr-1738	287	12	the	the	DET
framr-1738	287	13	t	t	PROPN
framr-1738	287	14	-	-	PUNCT
framr-1738	287	15	statistic	statistic	NOUN
framr-1738	287	16	was	be	AUX
framr-1738	287	17	used	use	VERB
framr-1738	287	18	to	to	PART
framr-1738	287	19	test	test	VERB
framr-1738	287	20	the	the	DET
framr-1738	287	21	hypotheses	hypothesis	NOUN
framr-1738	287	22	.	.	PUNCT
framr-1738	288	1	the	the	DET
framr-1738	288	2	results	result	NOUN
framr-1738	288	3	showed	show	VERB
framr-1738	288	4	that	that	SCONJ
framr-1738	288	5	mean	mean	ADJ
framr-1738	288	6	values	value	NOUN
framr-1738	288	7	for	for	ADP
framr-1738	288	8	profitability	profitability	NOUN
framr-1738	288	9	,	,	PUNCT
framr-1738	288	10	liquidity	liquidity	NOUN
framr-1738	288	11	and	and	CCONJ
framr-1738	288	12	market	market	NOUN
framr-1738	288	13	value	value	NOUN
framr-1738	288	14	are	be	AUX
framr-1738	288	15	greater	great	ADJ
framr-1738	288	16	in	in	ADP
framr-1738	288	17	the	the	DET
framr-1738	288	18	ngaap	ngaap	PROPN
framr-1738	288	19	era	era	NOUN
framr-1738	288	20	of	of	ADP
framr-1738	288	21	2011	2011	NUM
framr-1738	288	22	than	than	ADP
framr-1738	288	23	in	in	ADP
framr-1738	288	24	the	the	DET
framr-1738	288	25	ifrs	ifrs	ADJ
framr-1738	288	26	period	period	NOUN
framr-1738	288	27	of	of	ADP
framr-1738	288	28	2012	2012	NUM
framr-1738	288	29	,	,	PUNCT
framr-1738	288	30	implying	imply	VERB
framr-1738	288	31	that	that	SCONJ
framr-1738	288	32	the	the	DET
framr-1738	288	33	ifrs	ifrs	PROPN
framr-1738	288	34	adoption	adoption	NOUN
framr-1738	288	35	has	have	VERB
framr-1738	288	36	negative	negative	ADJ
framr-1738	288	37	impact	impact	NOUN
framr-1738	288	38	on	on	ADP
framr-1738	288	39	bank	bank	NOUN
framr-1738	288	40	profitability	profitability	NOUN
framr-1738	288	41	and	and	CCONJ
framr-1738	288	42	liquidity	liquidity	NOUN
framr-1738	288	43	.	.	PUNCT
framr-1738	289	1	with	with	ADP
framr-1738	289	2	respect	respect	NOUN
framr-1738	289	3	to	to	ADP
framr-1738	289	4	the	the	DET
framr-1738	289	5	profitability	profitability	NOUN
framr-1738	289	6	,	,	PUNCT
framr-1738	289	7	the	the	DET
framr-1738	289	8	outcome	outcome	NOUN
framr-1738	289	9	could	could	AUX
framr-1738	289	10	be	be	AUX
framr-1738	289	11	seen	see	VERB
framr-1738	289	12	to	to	PART
framr-1738	289	13	imply	imply	VERB
framr-1738	289	14	that	that	SCONJ
framr-1738	289	15	the	the	DET
framr-1738	289	16	ifrs	ifrs	PROPN
framr-1738	289	17	adoption	adoption	NOUN
framr-1738	289	18	resulted	result	VERB
framr-1738	289	19	in	in	ADP
framr-1738	289	20	reduced	reduced	ADJ
framr-1738	289	21	earnings	earning	NOUN
framr-1738	289	22	management	management	NOUN
framr-1738	289	23	hence	hence	ADV
framr-1738	289	24	lower	low	ADJ
framr-1738	289	25	profitability	profitability	NOUN
framr-1738	289	26	.	.	PUNCT
framr-1738	290	1	uwuigbe	uwuigbe	NOUN
framr-1738	290	2	et	et	PROPN
framr-1738	290	3	al	al	PROPN
framr-1738	290	4	.	.	PROPN
framr-1738	291	1	(	(	PUNCT
framr-1738	291	2	2017	2017	NUM
framr-1738	291	3	)	)	PUNCT
framr-1738	291	4	examined	examine	VERB
framr-1738	291	5	the	the	DET
framr-1738	291	6	ability	ability	NOUN
framr-1738	291	7	of	of	ADP
framr-1738	291	8	current	current	ADJ
framr-1738	291	9	earnings	earning	NOUN
framr-1738	291	10	in	in	ADP
framr-1738	291	11	predicting	predict	VERB
framr-1738	291	12	future	future	ADJ
framr-1738	291	13	earnings	earning	NOUN
framr-1738	291	14	of	of	ADP
framr-1738	291	15	listed	list	VERB
framr-1738	291	16	nigerian	nigerian	ADJ
framr-1738	291	17	banks	bank	NOUN
framr-1738	291	18	in	in	ADP
framr-1738	291	19	nse	nse	NOUN
framr-1738	291	20	after	after	ADP
framr-1738	291	21	the	the	DET
framr-1738	291	22	adoption	adoption	NOUN
framr-1738	291	23	of	of	ADP
framr-1738	291	24	ifrs	ifrs	PROPN
framr-1738	291	25	.	.	PUNCT
framr-1738	292	1	secondary	secondary	ADJ
framr-1738	292	2	data	datum	NOUN
framr-1738	292	3	on	on	ADP
framr-1738	292	4	11	11	NUM
framr-1738	292	5	listed	list	VERB
framr-1738	292	6	banks	bank	NOUN
framr-1738	292	7	in	in	ADP
framr-1738	292	8	nigeria	nigeria	PROPN
framr-1738	292	9	were	be	AUX
framr-1738	292	10	collected	collect	VERB
framr-1738	292	11	for	for	ADP
framr-1738	292	12	the	the	DET
framr-1738	292	13	period	period	NOUN
framr-1738	292	14	2010	2010	NUM
framr-1738	292	15	-	-	SYM
framr-1738	292	16	2014	2014	NUM
framr-1738	292	17	with	with	ADP
framr-1738	292	18	pre	pre	ADJ
framr-1738	292	19	-	-	ADJ
framr-1738	292	20	adoption	adoption	ADJ
framr-1738	292	21	period	period	NOUN
framr-1738	292	22	as	as	ADP
framr-1738	292	23	2010	2010	NUM
framr-1738	292	24	-2011	-2011	NOUN
framr-1738	292	25	and	and	CCONJ
framr-1738	292	26	post	post	ADJ
framr-1738	292	27	-	-	ADJ
framr-1738	292	28	adoption	adoption	ADJ
framr-1738	292	29	period	period	NOUN
framr-1738	292	30	as	as	ADP
framr-1738	292	31	2013	2013	NUM
framr-1738	292	32	-2014	-2014	NOUN
framr-1738	292	33	.	.	PUNCT
framr-1738	293	1	the	the	DET
framr-1738	293	2	data	datum	NOUN
framr-1738	293	3	were	be	AUX
framr-1738	293	4	analyzed	analyze	VERB
framr-1738	293	5	using	use	VERB
framr-1738	293	6	panel	panel	NOUN
framr-1738	293	7	data	datum	NOUN
framr-1738	293	8	regression	regression	NOUN
framr-1738	293	9	with	with	ADP
framr-1738	293	10	the	the	DET
framr-1738	293	11	aid	aid	NOUN
framr-1738	293	12	of	of	ADP
framr-1738	293	13	statistical	statistical	ADJ
framr-1738	293	14	packages	package	NOUN
framr-1738	293	15	for	for	ADP
framr-1738	293	16	social	social	ADJ
framr-1738	293	17	sciences	science	NOUN
framr-1738	293	18	(	(	PUNCT
framr-1738	293	19	spss	spss	PROPN
framr-1738	293	20	21).finding	21).finding	NUM
framr-1738	293	21	indicated	indicate	VERB
framr-1738	293	22	a	a	DET
framr-1738	293	23	reduction	reduction	NOUN
framr-1738	293	24	in	in	ADP
framr-1738	293	25	the	the	DET
framr-1738	293	26	ability	ability	NOUN
framr-1738	293	27	of	of	ADP
framr-1738	293	28	current	current	ADJ
framr-1738	293	29	year	year	NOUN
framr-1738	293	30	earnings	earning	NOUN
framr-1738	293	31	to	to	PART
framr-1738	293	32	predict	predict	VERB
framr-1738	293	33	future	future	ADJ
framr-1738	293	34	earnings	earning	NOUN
framr-1738	293	35	after	after	ADP
framr-1738	293	36	ifrs	ifrs	NOUN
framr-1738	293	37	adoption	adoption	NOUN
framr-1738	293	38	.	.	PUNCT
framr-1738	294	1	the	the	DET
framr-1738	294	2	reduction	reduction	NOUN
framr-1738	294	3	implies	imply	VERB
framr-1738	294	4	increased	increase	VERB
framr-1738	294	5	earnings	earning	NOUN
framr-1738	294	6	management	management	NOUN
framr-1738	294	7	in	in	ADP
framr-1738	294	8	the	the	DET
framr-1738	294	9	post	post	NOUN
framr-1738	294	10	ifrs	ifrs	NOUN
framr-1738	294	11	adoption	adoption	NOUN
framr-1738	294	12	which	which	PRON
framr-1738	294	13	tends	tend	VERB
framr-1738	294	14	to	to	PART
framr-1738	294	15	align	align	VERB
framr-1738	294	16	with	with	ADP
framr-1738	294	17	the	the	DET
framr-1738	294	18	view	view	NOUN
framr-1738	294	19	of	of	ADP
framr-1738	294	20	lev	lev	NOUN
framr-1738	294	21	(	(	PUNCT
framr-1738	294	22	2018	2018	NUM
framr-1738	294	23	)	)	PUNCT
framr-1738	294	24	.	.	PUNCT
framr-1738	295	1	eneje	eneje	ADJ
framr-1738	295	2	,	,	PUNCT
framr-1738	295	3	obidike	obidike	INTJ
framr-1738	295	4	,	,	PUNCT
framr-1738	295	5	and	and	CCONJ
framr-1738	295	6	chukwujekwu	chukwujekwu	PROPN
framr-1738	295	7	(	(	PUNCT
framr-1738	295	8	2016	2016	NUM
framr-1738	295	9	)	)	PUNCT
framr-1738	295	10	examined	examine	VERB
framr-1738	295	11	the	the	DET
framr-1738	295	12	effect	effect	NOUN
framr-1738	295	13	of	of	ADP
framr-1738	295	14	ifrs	ifrs	ADJ
framr-1738	295	15	adoption	adoption	NOUN
framr-1738	295	16	on	on	ADP
framr-1738	295	17	the	the	DET
framr-1738	295	18	mechanics	mechanic	NOUN
framr-1738	295	19	of	of	ADP
framr-1738	295	20	loan	loan	NOUN
framr-1738	295	21	loss	loss	NOUN
framr-1738	295	22	provisioning	provisioning	NOUN
framr-1738	295	23	for	for	ADP
framr-1738	295	24	nigerian	nigerian	ADJ
framr-1738	295	25	banks	bank	NOUN
framr-1738	295	26	.	.	PUNCT
framr-1738	296	1	the	the	DET
framr-1738	296	2	authors	author	NOUN
framr-1738	296	3	analyzed	analyze	VERB
framr-1738	296	4	how	how	SCONJ
framr-1738	296	5	the	the	DET
framr-1738	296	6	change	change	NOUN
framr-1738	296	7	in	in	ADP
framr-1738	296	8	the	the	DET
framr-1738	296	9	recognition	recognition	NOUN
framr-1738	296	10	and	and	CCONJ
framr-1738	296	11	measurement	measurement	NOUN
framr-1738	296	12	of	of	ADP
framr-1738	296	13	loan	loan	NOUN
framr-1738	296	14	loss	loss	NOUN
framr-1738	296	15	provision	provision	NOUN
framr-1738	296	16	affects	affect	VERB
framr-1738	296	17	the	the	DET
framr-1738	296	18	accounting	accounting	NOUN
framr-1738	296	19	quality	quality	NOUN
framr-1738	296	20	of	of	ADP
framr-1738	296	21	the	the	DET
framr-1738	296	22	banks	bank	NOUN
framr-1738	296	23	.	.	PUNCT
framr-1738	297	1	secondary	secondary	ADJ
framr-1738	297	2	data	datum	NOUN
framr-1738	297	3	obtained	obtain	VERB
framr-1738	297	4	from	from	ADP
framr-1738	297	5	the	the	DET
framr-1738	297	6	deposit	deposit	NOUN
framr-1738	297	7	money	money	NOUN
framr-1738	297	8	banks‟	banks‟	ADP
framr-1738	297	9	annual	annual	ADJ
framr-1738	297	10	reports	report	NOUN
framr-1738	297	11	covering	cover	VERB
framr-1738	297	12	the	the	DET
framr-1738	297	13	2005	2005	NUM
framr-1738	297	14	to	to	ADP
framr-1738	297	15	2015	2015	NUM
framr-1738	297	16	were	be	AUX
framr-1738	297	17	used	use	VERB
framr-1738	297	18	.	.	PUNCT
framr-1738	298	1	descriptive	descriptive	ADJ
framr-1738	298	2	statistics	statistic	NOUN
framr-1738	298	3	and	and	CCONJ
framr-1738	298	4	the	the	DET
framr-1738	298	5	ordinary	ordinary	ADJ
framr-1738	298	6	least	least	ADJ
framr-1738	298	7	square	square	ADJ
framr-1738	298	8	multiple	multiple	ADJ
framr-1738	298	9	regression	regression	NOUN
framr-1738	298	10	approach	approach	NOUN
framr-1738	298	11	were	be	AUX
framr-1738	298	12	used	use	VERB
framr-1738	298	13	to	to	PART
framr-1738	298	14	analyze	analyze	VERB
framr-1738	298	15	the	the	DET
framr-1738	298	16	data	datum	NOUN
framr-1738	298	17	.	.	PUNCT
framr-1738	299	1	it	it	PRON
framr-1738	299	2	was	be	AUX
framr-1738	299	3	found	find	VERB
framr-1738	299	4	that	that	SCONJ
framr-1738	299	5	the	the	DET
framr-1738	299	6	limitation	limitation	NOUN
framr-1738	299	7	to	to	PART
framr-1738	299	8	recognize	recognize	VERB
framr-1738	299	9	only	only	ADV
framr-1738	299	10	incurred	incur	VERB
framr-1738	299	11	losses	loss	NOUN
framr-1738	299	12	under	under	ADP
framr-1738	299	13	ias	ias	PROPN
framr-1738	299	14	39	39	NUM
framr-1738	299	15	significantly	significantly	ADV
framr-1738	299	16	reduces	reduce	VERB
framr-1738	299	17	income	income	NOUN
framr-1738	299	18	smoothing	smooth	VERB
framr-1738	299	19	thereby	thereby	ADV
framr-1738	299	20	improving	improve	VERB
framr-1738	299	21	earnings	earning	NOUN
framr-1738	299	22	quality	quality	NOUN
framr-1738	299	23	but	but	CCONJ
framr-1738	299	24	delays	delay	NOUN
framr-1738	299	25	recognition	recognition	NOUN
framr-1738	299	26	of	of	ADP
framr-1738	299	27	future	future	ADJ
framr-1738	299	28	expected	expect	VERB
framr-1738	299	29	losses	loss	NOUN
framr-1738	299	30	thus	thus	ADV
framr-1738	299	31	reducing	reduce	VERB
framr-1738	299	32	asset	asset	NOUN
framr-1738	299	33	quality	quality	NOUN
framr-1738	299	34	.	.	PUNCT
framr-1738	300	1	hassan	hassan	PROPN
framr-1738	300	2	(	(	PUNCT
framr-1738	300	3	2015	2015	NUM
framr-1738	300	4	)	)	PUNCT
framr-1738	300	5	examined	examine	VERB
framr-1738	300	6	the	the	DET
framr-1738	300	7	effect	effect	NOUN
framr-1738	300	8	of	of	ADP
framr-1738	300	9	ifrs	ifrs	ADJ
framr-1738	300	10	adoption	adoption	NOUN
framr-1738	300	11	on	on	ADP
framr-1738	300	12	earnings	earning	NOUN
framr-1738	300	13	management	management	NOUN
framr-1738	300	14	of	of	ADP
framr-1738	300	15	deposited	deposit	VERB
framr-1738	300	16	money	money	NOUN
framr-1738	300	17	banks	bank	NOUN
framr-1738	300	18	in	in	ADP
framr-1738	300	19	nigeria	nigeria	PROPN
framr-1738	300	20	via	via	ADP
framr-1738	300	21	selected	select	VERB
framr-1738	300	22	firm	firm	NOUN
framr-1738	300	23	attributes	attribute	NOUN
framr-1738	300	24	.	.	PUNCT
framr-1738	301	1	balanced	balanced	ADJ
framr-1738	301	2	panel	panel	NOUN
framr-1738	301	3	data	datum	NOUN
framr-1738	301	4	from	from	ADP
framr-1738	301	5	a	a	DET
framr-1738	301	6	sample	sample	NOUN
framr-1738	301	7	of	of	ADP
framr-1738	301	8	14	14	NUM
framr-1738	301	9	listed	list	VERB
framr-1738	301	10	banks	bank	NOUN
framr-1738	301	11	covering	cover	VERB
framr-1738	301	12	a	a	DET
framr-1738	301	13	period	period	NOUN
framr-1738	301	14	six	six	NUM
framr-1738	301	15	years	year	NOUN
framr-1738	301	16	of	of	ADP
framr-1738	301	17	2008	2008	NUM
framr-1738	301	18	to	to	ADP
framr-1738	301	19	2013	2013	NUM
framr-1738	301	20	were	be	AUX
framr-1738	301	21	used	use	VERB
framr-1738	301	22	.	.	PUNCT
framr-1738	302	1	the	the	DET
framr-1738	302	2	six	six	NUM
framr-1738	302	3	years	year	NOUN
framr-1738	302	4	was	be	AUX
framr-1738	302	5	categorized	categorize	VERB
framr-1738	302	6	into	into	ADP
framr-1738	302	7	pre	pre	ADJ
framr-1738	302	8	and	and	CCONJ
framr-1738	302	9	post	post	VERB
framr-1738	302	10	adoption	adoption	NOUN
framr-1738	302	11	years	year	NOUN
framr-1738	302	12	.	.	PUNCT
framr-1738	303	1	multiple	multiple	ADJ
framr-1738	303	2	regression	regression	NOUN
framr-1738	303	3	approach	approach	NOUN
framr-1738	303	4	with	with	ADP
framr-1738	303	5	chung	chung	PROPN
framr-1738	303	6	et	et	PROPN
framr-1738	303	7	al	al	PROPN
framr-1738	303	8	.	.	PROPN
framr-1738	304	1	(	(	PUNCT
framr-1738	304	2	2005	2005	NUM
framr-1738	304	3	)	)	PUNCT
framr-1738	304	4	model	model	NOUN
framr-1738	304	5	for	for	ADP
framr-1738	304	6	estimating	estimate	VERB
framr-1738	304	7	discretionary	discretionary	ADJ
framr-1738	304	8	component	component	NOUN
framr-1738	304	9	of	of	ADP
framr-1738	304	10	loan	loan	NOUN
framr-1738	304	11	loss	loss	NOUN
framr-1738	304	12	provisions	provision	NOUN
framr-1738	304	13	was	be	AUX
framr-1738	304	14	adopted	adopt	VERB
framr-1738	304	15	in	in	ADP
framr-1738	304	16	analyzing	analyze	VERB
framr-1738	304	17	the	the	DET
framr-1738	304	18	data	datum	NOUN
framr-1738	304	19	.	.	PUNCT
framr-1738	305	1	the	the	DET
framr-1738	305	2	outcome	outcome	NOUN
framr-1738	305	3	showed	show	VERB
framr-1738	305	4	that	that	SCONJ
framr-1738	305	5	earnings	earning	NOUN
framr-1738	305	6	quality	quality	NOUN
framr-1738	305	7	of	of	ADP
framr-1738	305	8	listed	list	VERB
framr-1738	305	9	deposit	deposit	NOUN
framr-1738	305	10	money	money	NOUN
framr-1738	305	11	banks	bank	NOUN
framr-1738	305	12	in	in	ADP
framr-1738	305	13	nigeria	nigeria	PROPN
framr-1738	305	14	in	in	ADP
framr-1738	305	15	the	the	DET
framr-1738	305	16	post	post	NOUN
framr-1738	305	17	ifrs	ifrs	PROPN
framr-1738	305	18	adoption	adoption	NOUN
framr-1738	305	19	period	period	NOUN
framr-1738	305	20	recorded	record	VERB
framr-1738	305	21	significant	significant	ADJ
framr-1738	305	22	improvement	improvement	NOUN
framr-1738	305	23	when	when	SCONJ
framr-1738	305	24	compared	compare	VERB
framr-1738	305	25	to	to	PART
framr-1738	305	26	pre	pre	VERB
framr-1738	305	27	adoption	adoption	NOUN
framr-1738	305	28	era	era	NOUN
framr-1738	305	29	along	along	ADP
framr-1738	305	30	the	the	DET
framr-1738	305	31	selected	select	VERB
framr-1738	305	32	firm	firm	NOUN
framr-1738	305	33	-	-	PUNCT
framr-1738	305	34	attributes	attribute	NOUN
framr-1738	305	35	(	(	PUNCT
framr-1738	305	36	leverage	leverage	NOUN
framr-1738	305	37	,	,	PUNCT
framr-1738	305	38	profitability	profitability	NOUN
framr-1738	305	39	,	,	PUNCT
framr-1738	305	40	liquidity	liquidity	NOUN
framr-1738	305	41	,	,	PUNCT
framr-1738	305	42	bank	bank	NOUN
framr-1738	305	43	size	size	NOUN
framr-1738	305	44	and	and	CCONJ
framr-1738	305	45	bank	bank	NOUN
framr-1738	305	46	growth	growth	NOUN
framr-1738	305	47	)	)	PUNCT
framr-1738	305	48	.	.	PUNCT
framr-1738	306	1	the	the	DET
framr-1738	306	2	improved	improved	ADJ
framr-1738	306	3	earnings	earning	NOUN
framr-1738	306	4	quality	quality	NOUN
framr-1738	306	5	in	in	ADP
framr-1738	306	6	post	post	NOUN
framr-1738	306	7	adoption	adoption	NOUN
framr-1738	306	8	year	year	NOUN
framr-1738	306	9	translates	translate	VERB
framr-1738	306	10	to	to	ADP
framr-1738	306	11	reduced	reduce	VERB
framr-1738	306	12	earnings	earning	NOUN
framr-1738	306	13	management	management	NOUN
framr-1738	306	14	.	.	PUNCT
framr-1738	307	1	yahaya	yahaya	PROPN
framr-1738	307	2	,	,	PUNCT
framr-1738	307	3	et	et	PROPN
framr-1738	307	4	al	al	PROPN
framr-1738	307	5	.	.	PROPN
framr-1738	308	1	(	(	PUNCT
framr-1738	308	2	2015	2015	NUM
framr-1738	308	3	)	)	PUNCT
framr-1738	308	4	examined	examine	VERB
framr-1738	308	5	the	the	DET
framr-1738	308	6	effect	effect	NOUN
framr-1738	308	7	of	of	ADP
framr-1738	308	8	ifrs	ifrs	ADJ
framr-1738	308	9	adoption	adoption	NOUN
framr-1738	308	10	on	on	ADP
framr-1738	308	11	earnings	earning	NOUN
framr-1738	308	12	management	management	NOUN
framr-1738	308	13	behavior	behavior	NOUN
framr-1738	308	14	of	of	ADP
framr-1738	308	15	quoted	quote	VERB
framr-1738	308	16	deposit	deposit	NOUN
framr-1738	308	17	money	money	NOUN
framr-1738	308	18	banks	bank	NOUN
framr-1738	308	19	in	in	ADP
framr-1738	308	20	nigeria	nigeria	PROPN
framr-1738	308	21	.	.	PUNCT
framr-1738	309	1	specifically	specifically	ADV
framr-1738	309	2	the	the	DET
framr-1738	309	3	study	study	NOUN
framr-1738	309	4	investigated	investigate	VERB
framr-1738	309	5	how	how	SCONJ
framr-1738	309	6	the	the	DET
framr-1738	309	7	change	change	NOUN
framr-1738	309	8	in	in	ADP
framr-1738	309	9	the	the	DET
framr-1738	309	10	recognition	recognition	NOUN
framr-1738	309	11	and	and	CCONJ
framr-1738	309	12	measurement	measurement	NOUN
framr-1738	309	13	of	of	ADP
framr-1738	309	14	banks‟	banks‟	PROPN
framr-1738	309	15	loan	loan	NOUN
framr-1738	309	16	loss	loss	NOUN
framr-1738	309	17	provision	provision	NOUN
framr-1738	309	18	,	,	PUNCT
framr-1738	309	19	affects	affect	VERB
framr-1738	309	20	earnings	earning	NOUN
framr-1738	309	21	management	management	NOUN
framr-1738	309	22	behavior	behavior	NOUN
framr-1738	309	23	.	.	PUNCT
framr-1738	310	1	secondary	secondary	ADJ
framr-1738	310	2	data	datum	NOUN
framr-1738	310	3	on	on	ADP
framr-1738	310	4	a	a	DET
framr-1738	310	5	sample	sample	NOUN
framr-1738	310	6	of	of	ADP
framr-1738	310	7	15	15	NUM
framr-1738	310	8	listed	list	VERB
framr-1738	310	9	deposit	deposit	NOUN
framr-1738	310	10	money	money	NOUN
framr-1738	310	11	banks	bank	NOUN
framr-1738	310	12	for	for	ADP
framr-1738	310	13	the	the	DET
framr-1738	310	14	periods	period	NOUN
framr-1738	310	15	2004	2004	NUM
framr-1738	310	16	to	to	ADP
framr-1738	310	17	2008	2008	NUM
framr-1738	310	18	(	(	PUNCT
framr-1738	310	19	before	before	ADP
framr-1738	310	20	voluntary	voluntary	ADJ
framr-1738	310	21	adoption	adoption	NOUN
framr-1738	310	22	)	)	PUNCT
framr-1738	310	23	and	and	CCONJ
framr-1738	310	24	2009	2009	NUM
framr-1738	310	25	to	to	ADP
framr-1738	310	26	2013	2013	NUM
framr-1738	310	27	(	(	PUNCT
framr-1738	310	28	post	post	VERB
framr-1738	310	29	adoption	adoption	NOUN
framr-1738	310	30	-	-	PUNCT
framr-1738	310	31	voluntary	voluntary	ADJ
framr-1738	310	32	and	and	CCONJ
framr-1738	310	33	mandatory	mandatory	ADJ
framr-1738	310	34	adoption	adoption	NOUN
framr-1738	310	35	)	)	PUNCT
framr-1738	310	36	were	be	AUX
framr-1738	310	37	used	use	VERB
framr-1738	310	38	.	.	PUNCT
framr-1738	311	1	the	the	DET
framr-1738	311	2	data	datum	NOUN
framr-1738	311	3	were	be	AUX
framr-1738	311	4	analyzed	analyze	VERB
framr-1738	311	5	employing	employ	VERB
framr-1738	311	6	multiple	multiple	ADJ
framr-1738	311	7	regression	regression	NOUN
framr-1738	311	8	in	in	ADP
framr-1738	311	9	which	which	PRON
framr-1738	311	10	ifrs	ifrs	NOUN
framr-1738	311	11	adoption	adoption	NOUN
framr-1738	311	12	was	be	AUX
framr-1738	311	13	captured	capture	VERB
framr-1738	311	14	as	as	ADP
framr-1738	311	15	1	1	NUM
framr-1738	311	16	.	.	PUNCT
framr-1738	311	17	findings	finding	VERB
framr-1738	311	18	financial	financial	ADJ
framr-1738	311	19	risk	risk	NOUN
framr-1738	311	20	and	and	CCONJ
framr-1738	311	21	management	management	NOUN
framr-1738	311	22	reviews	review	NOUN
framr-1738	311	23	,	,	PUNCT
framr-1738	311	24	2020	2020	NUM
framr-1738	311	25	,	,	PUNCT
framr-1738	311	26	6(1	6(1	NUM
framr-1738	311	27	):	):	PUNCT
framr-1738	311	28	52	52	NUM
framr-1738	311	29	-	-	SYM
framr-1738	311	30	78	78	NUM
framr-1738	311	31	63	63	NUM
framr-1738	311	32	©	©	PROPN
framr-1738	311	33	2020	2020	NUM
framr-1738	311	34	conscientia	conscientia	PROPN
framr-1738	311	35	beam	beam	PROPN
framr-1738	311	36	.	.	PUNCT
framr-1738	312	1	all	all	DET
framr-1738	312	2	rights	right	NOUN
framr-1738	312	3	reserved	reserve	VERB
framr-1738	312	4	.	.	PUNCT
framr-1738	312	5	revealed	reveal	VERB
framr-1738	312	6	that	that	SCONJ
framr-1738	312	7	non	non	ADJ
framr-1738	312	8	-	-	ADJ
framr-1738	312	9	performing	performing	ADJ
framr-1738	312	10	loans	loan	NOUN
framr-1738	312	11	remained	remain	VERB
framr-1738	312	12	relatively	relatively	ADV
framr-1738	312	13	stable	stable	ADJ
framr-1738	312	14	over	over	ADP
framr-1738	312	15	the	the	DET
framr-1738	312	16	adoption	adoption	NOUN
framr-1738	312	17	period	period	NOUN
framr-1738	312	18	with	with	ADP
framr-1738	312	19	slight	slight	ADJ
framr-1738	312	20	rise	rise	NOUN
framr-1738	312	21	in	in	ADP
framr-1738	312	22	earnings	earning	NOUN
framr-1738	312	23	.	.	PUNCT
framr-1738	313	1	these	these	DET
framr-1738	313	2	findings	finding	NOUN
framr-1738	313	3	are	be	AUX
framr-1738	313	4	indication	indication	NOUN
framr-1738	313	5	that	that	SCONJ
framr-1738	313	6	earnings	earning	NOUN
framr-1738	313	7	management	management	NOUN
framr-1738	313	8	is	be	AUX
framr-1738	313	9	not	not	PART
framr-1738	313	10	significantly	significantly	ADV
framr-1738	313	11	affected	affect	VERB
framr-1738	313	12	by	by	ADP
framr-1738	313	13	the	the	DET
framr-1738	313	14	ifrs	ifrs	PROPN
framr-1738	313	15	adoption	adoption	NOUN
framr-1738	313	16	.	.	PUNCT
framr-1738	314	1	abata	abata	PROPN
framr-1738	314	2	(	(	PUNCT
framr-1738	314	3	2015	2015	NUM
framr-1738	314	4	)	)	PUNCT
framr-1738	314	5	evaluated	evaluate	VERB
framr-1738	314	6	the	the	DET
framr-1738	314	7	impact	impact	NOUN
framr-1738	314	8	of	of	ADP
framr-1738	314	9	ifrs	ifrs	ADJ
framr-1738	314	10	adoption	adoption	NOUN
framr-1738	314	11	on	on	ADP
framr-1738	314	12	financial	financial	ADJ
framr-1738	314	13	reporting	reporting	NOUN
framr-1738	314	14	practice	practice	NOUN
framr-1738	314	15	in	in	ADP
framr-1738	314	16	the	the	DET
framr-1738	314	17	nigerian	nigerian	ADJ
framr-1738	314	18	banking	banking	NOUN
framr-1738	314	19	sector	sector	NOUN
framr-1738	314	20	.	.	PUNCT
framr-1738	315	1	the	the	DET
framr-1738	315	2	study	study	NOUN
framr-1738	315	3	employed	employ	VERB
framr-1738	315	4	comparative	comparative	ADJ
framr-1738	315	5	index	index	NOUN
framr-1738	315	6	approach	approach	NOUN
framr-1738	315	7	for	for	ADP
framr-1738	315	8	the	the	DET
framr-1738	315	9	analysis	analysis	NOUN
framr-1738	315	10	and	and	CCONJ
framr-1738	315	11	thereafter	thereafter	ADV
framr-1738	315	12	used	use	VERB
framr-1738	315	13	t	t	NOUN
framr-1738	315	14	-	-	PUNCT
framr-1738	315	15	test	test	NOUN
framr-1738	315	16	for	for	ADP
framr-1738	315	17	testing	testing	NOUN
framr-1738	315	18	for	for	ADP
framr-1738	315	19	significant	significant	ADJ
framr-1738	315	20	difference	difference	NOUN
framr-1738	315	21	.	.	PUNCT
framr-1738	316	1	the	the	DET
framr-1738	316	2	sample	sample	NOUN
framr-1738	316	3	consisted	consist	VERB
framr-1738	316	4	of	of	ADP
framr-1738	316	5	14	14	NUM
framr-1738	316	6	listed	list	VERB
framr-1738	316	7	banks	bank	NOUN
framr-1738	316	8	and	and	CCONJ
framr-1738	316	9	secondary	secondary	ADJ
framr-1738	316	10	data	datum	NOUN
framr-1738	316	11	were	be	AUX
framr-1738	316	12	used	use	VERB
framr-1738	316	13	.	.	PUNCT
framr-1738	317	1	the	the	DET
framr-1738	317	2	outcomes	outcome	NOUN
framr-1738	317	3	confirmed	confirm	VERB
framr-1738	317	4	that	that	SCONJ
framr-1738	317	5	ifrs	ifrs	NOUN
framr-1738	317	6	adoption	adoption	NOUN
framr-1738	317	7	has	have	AUX
framr-1738	317	8	positively	positively	ADV
framr-1738	317	9	and	and	CCONJ
framr-1738	317	10	significantly	significantly	ADV
framr-1738	317	11	impacted	impact	VERB
framr-1738	317	12	on	on	ADP
framr-1738	317	13	financial	financial	ADJ
framr-1738	317	14	reporting	reporting	NOUN
framr-1738	317	15	in	in	ADP
framr-1738	317	16	the	the	DET
framr-1738	317	17	nigerian	nigerian	ADJ
framr-1738	317	18	banking	banking	NOUN
framr-1738	317	19	industry	industry	NOUN
framr-1738	317	20	.	.	PUNCT
framr-1738	318	1	the	the	DET
framr-1738	318	2	significant	significant	ADJ
framr-1738	318	3	positive	positive	ADJ
framr-1738	318	4	effect	effect	NOUN
framr-1738	318	5	on	on	ADP
framr-1738	318	6	financial	financial	ADJ
framr-1738	318	7	reporting	reporting	NOUN
framr-1738	318	8	indicates	indicate	VERB
framr-1738	318	9	that	that	SCONJ
framr-1738	318	10	the	the	DET
framr-1738	318	11	adoption	adoption	NOUN
framr-1738	318	12	improves	improve	VERB
framr-1738	318	13	earnings	earning	NOUN
framr-1738	318	14	quality	quality	NOUN
framr-1738	318	15	and	and	CCONJ
framr-1738	318	16	reduced	reduced	ADJ
framr-1738	318	17	earnings	earning	NOUN
framr-1738	318	18	management	management	NOUN
framr-1738	318	19	.	.	PUNCT
framr-1738	319	1	yahaya	yahaya	PROPN
framr-1738	319	2	,	,	PUNCT
framr-1738	319	3	et	et	PROPN
framr-1738	319	4	al	al	PROPN
framr-1738	319	5	.	.	PROPN
framr-1738	320	1	(	(	PUNCT
framr-1738	320	2	2015	2015	NUM
framr-1738	320	3	)	)	PUNCT
framr-1738	320	4	examined	examine	VERB
framr-1738	320	5	the	the	DET
framr-1738	320	6	effect	effect	NOUN
framr-1738	320	7	of	of	ADP
framr-1738	320	8	the	the	DET
framr-1738	320	9	adoption	adoption	NOUN
framr-1738	320	10	of	of	ADP
framr-1738	320	11	the	the	DET
framr-1738	320	12	international	international	ADJ
framr-1738	320	13	financial	financial	ADJ
framr-1738	320	14	reporting	reporting	NOUN
framr-1738	320	15	standards	standard	NOUN
framr-1738	320	16	on	on	ADP
framr-1738	320	17	the	the	DET
framr-1738	320	18	financial	financial	ADJ
framr-1738	320	19	statements	statement	NOUN
framr-1738	320	20	of	of	ADP
framr-1738	320	21	listed	list	VERB
framr-1738	320	22	deposit	deposit	NOUN
framr-1738	320	23	money	money	NOUN
framr-1738	320	24	banks	bank	NOUN
framr-1738	320	25	in	in	ADP
framr-1738	320	26	nigeria	nigeria	PROPN
framr-1738	320	27	.	.	PUNCT
framr-1738	321	1	ex	ex	ADJ
framr-1738	321	2	-	-	ADJ
framr-1738	321	3	post	post	ADJ
framr-1738	321	4	facto	facto	X
framr-1738	321	5	design	design	NOUN
framr-1738	321	6	was	be	AUX
framr-1738	321	7	employed	employ	VERB
framr-1738	321	8	-comparing	-compare	VERB
framr-1738	321	9	the	the	DET
framr-1738	321	10	period	period	NOUN
framr-1738	321	11	2004	2004	NUM
framr-1738	321	12	to	to	ADP
framr-1738	321	13	2008	2008	NUM
framr-1738	321	14	and	and	CCONJ
framr-1738	321	15	2009	2009	NUM
framr-1738	321	16	to	to	ADP
framr-1738	321	17	2013	2013	NUM
framr-1738	321	18	.	.	PUNCT
framr-1738	322	1	the	the	DET
framr-1738	322	2	study	study	NOUN
framr-1738	322	3	made	make	VERB
framr-1738	322	4	use	use	NOUN
framr-1738	322	5	of	of	ADP
framr-1738	322	6	logistic	logistic	ADJ
framr-1738	322	7	regression	regression	NOUN
framr-1738	322	8	with	with	ADP
framr-1738	322	9	dummy	dummy	ADJ
framr-1738	322	10	variable	variable	NOUN
framr-1738	322	11	as	as	ADP
framr-1738	322	12	the	the	DET
framr-1738	322	13	dependent	dependent	ADJ
framr-1738	322	14	variable	variable	NOUN
framr-1738	322	15	while	while	SCONJ
framr-1738	322	16	the	the	DET
framr-1738	322	17	independent	independent	ADJ
framr-1738	322	18	variable	variable	NOUN
framr-1738	322	19	were	be	AUX
framr-1738	322	20	:	:	PUNCT
framr-1738	322	21	profitability	profitability	NOUN
framr-1738	322	22	growth	growth	NOUN
framr-1738	322	23	,	,	PUNCT
framr-1738	322	24	leverage	leverage	NOUN
framr-1738	322	25	,	,	PUNCT
framr-1738	322	26	liquidity	liquidity	NOUN
framr-1738	322	27	,	,	PUNCT
framr-1738	322	28	size	size	NOUN
framr-1738	322	29	,	,	PUNCT
framr-1738	322	30	investment	investment	NOUN
framr-1738	322	31	and	and	CCONJ
framr-1738	322	32	age	age	NOUN
framr-1738	322	33	.	.	PUNCT
framr-1738	323	1	the	the	DET
framr-1738	323	2	result	result	NOUN
framr-1738	323	3	indicated	indicate	VERB
framr-1738	323	4	that	that	SCONJ
framr-1738	323	5	ifrs	ifrs	NOUN
framr-1738	323	6	adoption	adoption	NOUN
framr-1738	323	7	has	have	AUX
framr-1738	323	8	positively	positively	ADV
framr-1738	323	9	impacted	impact	VERB
framr-1738	323	10	the	the	DET
framr-1738	323	11	overall	overall	ADJ
framr-1738	323	12	financial	financial	ADJ
framr-1738	323	13	performance	performance	NOUN
framr-1738	323	14	including	include	VERB
framr-1738	323	15	earnings	earning	NOUN
framr-1738	323	16	quality	quality	NOUN
framr-1738	323	17	of	of	ADP
framr-1738	323	18	banks	bank	NOUN
framr-1738	323	19	in	in	ADP
framr-1738	323	20	nigeria	nigeria	PRON
framr-1738	323	21	.	.	PUNCT
framr-1738	324	1	2.4.2	2.4.2	X
framr-1738	324	2	.	.	PUNCT
framr-1738	325	1	review	review	NOUN
framr-1738	325	2	from	from	ADP
framr-1738	325	3	outside	outside	ADP
framr-1738	325	4	nigeria	nigeria	PROPN
framr-1738	325	5	in	in	ADP
framr-1738	325	6	latin	latin	PROPN
framr-1738	325	7	america	america	PROPN
framr-1738	325	8	,	,	PUNCT
framr-1738	325	9	mongrut	mongrut	NOUN
framr-1738	325	10	and	and	CCONJ
framr-1738	325	11	winkelried	winkelrie	VERB
framr-1738	325	12	(	(	PUNCT
framr-1738	325	13	2019	2019	NUM
framr-1738	325	14	)	)	PUNCT
framr-1738	325	15	examined	examine	VERB
framr-1738	325	16	the	the	DET
framr-1738	325	17	effect	effect	NOUN
framr-1738	325	18	of	of	ADP
framr-1738	325	19	earnings	earning	NOUN
framr-1738	325	20	management	management	NOUN
framr-1738	325	21	in	in	ADP
framr-1738	325	22	the	the	DET
framr-1738	325	23	six	six	NUM
framr-1738	325	24	largest	large	ADJ
framr-1738	325	25	latin	latin	ADJ
framr-1738	325	26	american	american	ADJ
framr-1738	325	27	economies	economy	NOUN
framr-1738	325	28	argentina	argentina	PROPN
framr-1738	325	29	,	,	PUNCT
framr-1738	325	30	brazil	brazil	PROPN
framr-1738	325	31	,	,	PUNCT
framr-1738	325	32	chile	chile	PROPN
framr-1738	325	33	,	,	PUNCT
framr-1738	325	34	colombia	colombia	PROPN
framr-1738	325	35	,	,	PUNCT
framr-1738	325	36	mexico	mexico	PROPN
framr-1738	325	37	,	,	PUNCT
framr-1738	325	38	and	and	CCONJ
framr-1738	325	39	peru	peru	PROPN
framr-1738	325	40	.	.	PUNCT
framr-1738	326	1	panel	panel	NOUN
framr-1738	326	2	data	datum	NOUN
framr-1738	326	3	on	on	ADP
framr-1738	326	4	871	871	NUM
framr-1738	326	5	listed	list	VERB
framr-1738	326	6	firms	firm	NOUN
framr-1738	326	7	(	(	PUNCT
framr-1738	326	8	including	include	VERB
framr-1738	326	9	banks	bank	NOUN
framr-1738	326	10	)	)	PUNCT
framr-1738	326	11	for	for	ADP
framr-1738	326	12	the	the	DET
framr-1738	326	13	period	period	NOUN
framr-1738	326	14	2000	2000	NUM
framr-1738	326	15	to	to	ADP
framr-1738	326	16	2016	2016	NUM
framr-1738	326	17	and	and	CCONJ
framr-1738	326	18	extracted	extract	VERB
framr-1738	326	19	from	from	ADP
framr-1738	326	20	thomson	thomson	PROPN
framr-1738	326	21	reuters	reuters	PROPN
framr-1738	326	22	eikon	eikon	PROPN
framr-1738	326	23	database	database	PROPN
framr-1738	326	24	were	be	AUX
framr-1738	326	25	used	use	VERB
framr-1738	326	26	.	.	PUNCT
framr-1738	327	1	the	the	DET
framr-1738	327	2	firms	firm	NOUN
framr-1738	327	3	operated	operate	VERB
framr-1738	327	4	in	in	ADP
framr-1738	327	5	18	18	NUM
framr-1738	327	6	of	of	ADP
framr-1738	327	7	the	the	DET
framr-1738	327	8	20	20	NUM
framr-1738	327	9	north	north	NOUN
framr-1738	327	10	american	american	ADJ
framr-1738	327	11	industry	industry	NOUN
framr-1738	327	12	classification	classification	NOUN
framr-1738	327	13	system	system	NOUN
framr-1738	327	14	(	(	PUNCT
framr-1738	327	15	naics	naic	NOUN
framr-1738	327	16	)	)	PUNCT
framr-1738	327	17	sectors	sector	NOUN
framr-1738	327	18	.	.	PUNCT
framr-1738	328	1	an	an	DET
framr-1738	328	2	approach	approach	NOUN
framr-1738	328	3	proposed	propose	VERB
framr-1738	328	4	by	by	ADP
framr-1738	328	5	kothari	kothari	PROPN
framr-1738	328	6	,	,	PUNCT
framr-1738	328	7	leone	leone	NOUN
framr-1738	328	8	,	,	PUNCT
framr-1738	328	9	and	and	CCONJ
framr-1738	328	10	wasley	wasley	NOUN
framr-1738	328	11	(	(	PUNCT
framr-1738	328	12	2005	2005	NUM
framr-1738	328	13	)	)	PUNCT
framr-1738	328	14	which	which	PRON
framr-1738	328	15	was	be	AUX
framr-1738	328	16	a	a	DET
framr-1738	328	17	further	far	ADV
framr-1738	328	18	modified	modify	VERB
framr-1738	328	19	jones	jone	NOUN
framr-1738	328	20	.	.	PUNCT
framr-1738	329	1	(	(	PUNCT
framr-1738	329	2	1991	1991	NUM
framr-1738	329	3	)	)	PUNCT
framr-1738	329	4	model	model	NOUN
framr-1738	329	5	was	be	AUX
framr-1738	329	6	adopted	adopt	VERB
framr-1738	329	7	to	to	PART
framr-1738	329	8	analyze	analyze	VERB
framr-1738	329	9	the	the	DET
framr-1738	329	10	data	datum	NOUN
framr-1738	329	11	.	.	PUNCT
framr-1738	330	1	the	the	DET
framr-1738	330	2	findings	finding	NOUN
framr-1738	330	3	showed	show	VERB
framr-1738	330	4	inter	inter	NOUN
framr-1738	330	5	-	-	ADJ
framr-1738	330	6	alia	alia	ADJ
framr-1738	330	7	that	that	SCONJ
framr-1738	330	8	ifrs	ifrs	PROPN
framr-1738	330	9	adoption	adoption	NOUN
framr-1738	330	10	unintendedly	unintendedly	ADV
framr-1738	330	11	increases	increase	VERB
framr-1738	330	12	earnings	earning	NOUN
framr-1738	330	13	management	management	NOUN
framr-1738	330	14	(	(	PUNCT
framr-1738	330	15	opacity	opacity	NOUN
framr-1738	330	16	)	)	PUNCT
framr-1738	330	17	.	.	PUNCT
framr-1738	331	1	increased	increase	VERB
framr-1738	331	2	earnings	earning	NOUN
framr-1738	331	3	management	management	NOUN
framr-1738	331	4	documented	document	VERB
framr-1738	331	5	by	by	ADP
framr-1738	331	6	mongrut	mongrut	NOUN
framr-1738	331	7	and	and	CCONJ
framr-1738	331	8	winkelried	winkelrie	VERB
framr-1738	331	9	(	(	PUNCT
framr-1738	331	10	2019	2019	NUM
framr-1738	331	11	)	)	PUNCT
framr-1738	331	12	is	be	AUX
framr-1738	331	13	constituent	constituent	ADJ
framr-1738	331	14	with	with	ADP
framr-1738	331	15	the	the	DET
framr-1738	331	16	opinion	opinion	NOUN
framr-1738	331	17	of	of	ADP
framr-1738	331	18	lev	lev	NOUN
framr-1738	331	19	(	(	PUNCT
framr-1738	331	20	2018	2018	NUM
framr-1738	331	21	)	)	PUNCT
framr-1738	331	22	.	.	PUNCT
framr-1738	332	1	in	in	ADP
framr-1738	332	2	canada	canada	PROPN
framr-1738	332	3	however	however	ADV
framr-1738	332	4	,	,	PUNCT
framr-1738	332	5	no	no	DET
framr-1738	332	6	impact	impact	NOUN
framr-1738	332	7	was	be	AUX
framr-1738	332	8	recorded	record	VERB
framr-1738	332	9	as	as	ADP
framr-1738	332	10	said	say	VERB
framr-1738	332	11	(	(	PUNCT
framr-1738	332	12	2019	2019	NUM
framr-1738	332	13	)	)	PUNCT
framr-1738	332	14	evaluated	evaluate	VERB
framr-1738	332	15	the	the	DET
framr-1738	332	16	impact	impact	NOUN
framr-1738	332	17	of	of	ADP
framr-1738	332	18	the	the	DET
framr-1738	332	19	adoption	adoption	NOUN
framr-1738	332	20	of	of	ADP
framr-1738	332	21	ifrs	ifrs	PROPN
framr-1738	332	22	on	on	ADP
framr-1738	332	23	earnings	earning	NOUN
framr-1738	332	24	management	management	NOUN
framr-1738	332	25	in	in	ADP
framr-1738	332	26	canadian	canadian	PROPN
framr-1738	332	27	publicly	publicly	ADV
framr-1738	332	28	listed	list	VERB
framr-1738	332	29	firms	firm	NOUN
framr-1738	332	30	(	(	PUNCT
framr-1738	332	31	inclusive	inclusive	ADJ
framr-1738	332	32	of	of	ADP
framr-1738	332	33	the	the	DET
framr-1738	332	34	banking	banking	NOUN
framr-1738	332	35	sector	sector	NOUN
framr-1738	332	36	)	)	PUNCT
framr-1738	332	37	.	.	PUNCT
framr-1738	333	1	panel	panel	NOUN
framr-1738	333	2	data	datum	NOUN
framr-1738	333	3	of	of	ADP
framr-1738	333	4	791	791	NUM
framr-1738	333	5	firms	firm	NOUN
framr-1738	333	6	with	with	ADP
framr-1738	333	7	19,869	19,869	NUM
framr-1738	333	8	firm	firm	ADJ
framr-1738	333	9	-	-	PUNCT
framr-1738	333	10	year	year	NOUN
framr-1738	333	11	observations	observation	NOUN
framr-1738	333	12	from	from	ADP
framr-1738	333	13	2000	2000	NUM
framr-1738	333	14	to	to	ADP
framr-1738	333	15	2018	2018	NUM
framr-1738	333	16	were	be	AUX
framr-1738	333	17	utilized	utilize	VERB
framr-1738	333	18	.	.	PUNCT
framr-1738	334	1	the	the	DET
framr-1738	334	2	modified	modify	VERB
framr-1738	334	3	jones	jones	PROPN
framr-1738	334	4	model	model	PROPN
framr-1738	334	5	was	be	AUX
framr-1738	334	6	employed	employ	VERB
framr-1738	334	7	in	in	ADP
framr-1738	334	8	analyzing	analyze	VERB
framr-1738	334	9	the	the	DET
framr-1738	334	10	data	datum	NOUN
framr-1738	334	11	.	.	PUNCT
framr-1738	335	1	the	the	DET
framr-1738	335	2	findings	finding	NOUN
framr-1738	335	3	suggested	suggest	VERB
framr-1738	335	4	that	that	SCONJ
framr-1738	335	5	ifrs	ifrs	NOUN
framr-1738	335	6	adoption	adoption	NOUN
framr-1738	335	7	in	in	ADP
framr-1738	335	8	canada	canada	PROPN
framr-1738	335	9	has	have	VERB
framr-1738	335	10	no	no	DET
framr-1738	335	11	impact	impact	NOUN
framr-1738	335	12	on	on	ADP
framr-1738	335	13	earnings	earning	NOUN
framr-1738	335	14	management	management	NOUN
framr-1738	335	15	in	in	ADP
framr-1738	335	16	publicly	publicly	ADV
framr-1738	335	17	listed	list	VERB
framr-1738	335	18	firms	firm	NOUN
framr-1738	335	19	.	.	PUNCT
framr-1738	336	1	ceccobelli	ceccobelli	PROPN
framr-1738	336	2	and	and	CCONJ
framr-1738	336	3	giosi	giosi	PROPN
framr-1738	336	4	(	(	PUNCT
framr-1738	336	5	2019	2019	NUM
framr-1738	336	6	)	)	PUNCT
framr-1738	336	7	investigated	investigate	VERB
framr-1738	336	8	the	the	DET
framr-1738	336	9	purposes	purpose	NOUN
framr-1738	336	10	of	of	ADP
framr-1738	336	11	earnings	earning	NOUN
framr-1738	336	12	management	management	NOUN
framr-1738	336	13	in	in	ADP
framr-1738	336	14	the	the	DET
framr-1738	336	15	banking	banking	NOUN
framr-1738	336	16	industry	industry	NOUN
framr-1738	336	17	via	via	ADP
framr-1738	336	18	loan	loan	NOUN
framr-1738	336	19	loss	loss	NOUN
framr-1738	336	20	provisions	provision	NOUN
framr-1738	336	21	.	.	PUNCT
framr-1738	337	1	secondary	secondary	ADJ
framr-1738	337	2	data	datum	NOUN
framr-1738	337	3	from	from	ADP
framr-1738	337	4	a	a	DET
framr-1738	337	5	sample	sample	NOUN
framr-1738	337	6	of	of	ADP
framr-1738	337	7	156	156	NUM
framr-1738	337	8	banks	bank	NOUN
framr-1738	337	9	from	from	ADP
framr-1738	337	10	19	19	NUM
framr-1738	337	11	european	european	ADJ
framr-1738	337	12	countries	country	NOUN
framr-1738	337	13	under	under	ADP
framr-1738	337	14	the	the	DET
framr-1738	337	15	single	single	ADJ
framr-1738	337	16	supervisory	supervisory	ADJ
framr-1738	337	17	mechanism	mechanism	NOUN
framr-1738	337	18	(	(	PUNCT
framr-1738	337	19	ssm	ssm	NOUN
framr-1738	337	20	)	)	PUNCT
framr-1738	337	21	for	for	ADP
framr-1738	337	22	the	the	DET
framr-1738	337	23	period	period	NOUN
framr-1738	337	24	2006	2006	NUM
framr-1738	337	25	-	-	SYM
framr-1738	337	26	2016	2016	NUM
framr-1738	337	27	were	be	AUX
framr-1738	337	28	used	use	VERB
framr-1738	337	29	.	.	PUNCT
framr-1738	338	1	the	the	DET
framr-1738	338	2	data	datum	NOUN
framr-1738	338	3	were	be	AUX
framr-1738	338	4	analyzed	analyze	VERB
framr-1738	338	5	using	use	VERB
framr-1738	338	6	regression	regression	NOUN
framr-1738	338	7	model	model	NOUN
framr-1738	338	8	.	.	PUNCT
framr-1738	339	1	specifically	specifically	ADV
framr-1738	339	2	,	,	PUNCT
framr-1738	339	3	the	the	DET
framr-1738	339	4	banks	bank	NOUN
framr-1738	339	5	were	be	AUX
framr-1738	339	6	tested	test	VERB
framr-1738	339	7	for	for	ADP
framr-1738	339	8	income	income	NOUN
framr-1738	339	9	smoothing	smoothing	NOUN
framr-1738	339	10	,	,	PUNCT
framr-1738	339	11	capital	capital	NOUN
framr-1738	339	12	management	management	NOUN
framr-1738	339	13	,	,	PUNCT
framr-1738	339	14	and	and	CCONJ
framr-1738	339	15	signaling	signal	VERB
framr-1738	339	16	purposes	purpose	NOUN
framr-1738	339	17	.	.	PUNCT
framr-1738	340	1	findings	finding	NOUN
framr-1738	340	2	strongly	strongly	ADV
framr-1738	340	3	support	support	VERB
framr-1738	340	4	income	income	NOUN
framr-1738	340	5	smoothing	smooth	VERB
framr-1738	340	6	and	and	CCONJ
framr-1738	340	7	signaling	signal	VERB
framr-1738	340	8	purpose	purpose	NOUN
framr-1738	340	9	.	.	PUNCT
framr-1738	341	1	however	however	ADV
framr-1738	341	2	,	,	PUNCT
framr-1738	341	3	findings	finding	NOUN
framr-1738	341	4	showed	show	VERB
framr-1738	341	5	no	no	DET
framr-1738	341	6	evidence	evidence	NOUN
framr-1738	341	7	for	for	ADP
framr-1738	341	8	capital	capital	NOUN
framr-1738	341	9	management	management	NOUN
framr-1738	341	10	purpose	purpose	NOUN
framr-1738	341	11	.	.	PUNCT
framr-1738	342	1	also	also	ADV
framr-1738	342	2	the	the	DET
framr-1738	342	3	result	result	NOUN
framr-1738	342	4	revealed	reveal	VERB
framr-1738	342	5	that	that	SCONJ
framr-1738	342	6	non	non	ADJ
framr-1738	342	7	-	-	ADJ
framr-1738	342	8	discretionary	discretionary	ADJ
framr-1738	342	9	components	component	NOUN
framr-1738	342	10	of	of	ADP
framr-1738	342	11	loan	loan	NOUN
framr-1738	342	12	loss	loss	NOUN
framr-1738	342	13	provisions	provision	NOUN
framr-1738	342	14	(	(	PUNCT
framr-1738	342	15	basically	basically	ADV
framr-1738	342	16	non	non	ADJ
framr-1738	342	17	-	-	ADJ
framr-1738	342	18	performing	performing	ADJ
framr-1738	342	19	loans	loan	NOUN
framr-1738	342	20	)	)	PUNCT
framr-1738	342	21	did	do	AUX
framr-1738	342	22	not	not	PART
framr-1738	342	23	play	play	VERB
framr-1738	342	24	major	major	ADJ
framr-1738	342	25	role	role	NOUN
framr-1738	342	26	during	during	ADP
framr-1738	342	27	the	the	DET
framr-1738	342	28	global	global	ADJ
framr-1738	342	29	financial	financial	ADJ
framr-1738	342	30	crisis	crisis	NOUN
framr-1738	342	31	.	.	PUNCT
framr-1738	343	1	kouki	kouki	PROPN
framr-1738	343	2	(	(	PUNCT
framr-1738	343	3	2018	2018	NUM
framr-1738	343	4	)	)	PUNCT
framr-1738	343	5	examined	examine	VERB
framr-1738	343	6	the	the	DET
framr-1738	343	7	effect	effect	NOUN
framr-1738	343	8	of	of	ADP
framr-1738	343	9	investor	investor	NOUN
framr-1738	343	10	protection	protection	NOUN
framr-1738	343	11	on	on	ADP
framr-1738	343	12	earnings	earning	NOUN
framr-1738	343	13	management	management	NOUN
framr-1738	343	14	before	before	ADP
framr-1738	343	15	and	and	CCONJ
framr-1738	343	16	after	after	ADP
framr-1738	343	17	ifrs	ifrs	NOUN
framr-1738	343	18	adoption	adoption	NOUN
framr-1738	343	19	.	.	PUNCT
framr-1738	344	1	a	a	DET
framr-1738	344	2	sample	sample	NOUN
framr-1738	344	3	of	of	ADP
framr-1738	344	4	106	106	NUM
framr-1738	344	5	companies	company	NOUN
framr-1738	344	6	listed	list	VERB
framr-1738	344	7	on	on	ADP
framr-1738	344	8	germany	germany	PROPN
framr-1738	344	9	,	,	PUNCT
framr-1738	344	10	france	france	PROPN
framr-1738	344	11	and	and	CCONJ
framr-1738	344	12	belgium	belgium	PROPN
framr-1738	344	13	stock	stock	NOUN
framr-1738	344	14	markets	market	NOUN
framr-1738	344	15	for	for	ADP
framr-1738	344	16	the	the	DET
framr-1738	344	17	pre	pre	NOUN
framr-1738	344	18	-	-	ADJ
framr-1738	344	19	ifrs	ifrs	ADJ
framr-1738	344	20	(	(	PUNCT
framr-1738	344	21	2000	2000	NUM
framr-1738	344	22	-	-	SYM
framr-1738	344	23	2004	2004	NUM
framr-1738	344	24	)	)	PUNCT
framr-1738	344	25	and	and	CCONJ
framr-1738	344	26	post	post	ADJ
framr-1738	344	27	-	-	ADJ
framr-1738	344	28	ifrs	ifrs	ADJ
framr-1738	344	29	(	(	PUNCT
framr-1738	344	30	2006	2006	NUM
framr-1738	344	31	-	-	SYM
framr-1738	344	32	2011	2011	NUM
framr-1738	344	33	)	)	PUNCT
framr-1738	344	34	periods	period	NOUN
framr-1738	344	35	was	be	AUX
framr-1738	344	36	used	use	VERB
framr-1738	344	37	.	.	PUNCT
framr-1738	345	1	kothari	kothari	PROPN
framr-1738	345	2	et	et	PROPN
framr-1738	345	3	al	al	PROPN
framr-1738	345	4	.	.	PROPN
framr-1738	346	1	(	(	PUNCT
framr-1738	346	2	2005	2005	NUM
framr-1738	346	3	)	)	PUNCT
framr-1738	346	4	approach	approach	NOUN
framr-1738	346	5	one	one	NUM
framr-1738	346	6	of	of	ADP
framr-1738	346	7	the	the	DET
framr-1738	346	8	modified	modify	VERB
framr-1738	346	9	versions	version	NOUN
framr-1738	346	10	of	of	ADP
framr-1738	346	11	the	the	DET
framr-1738	346	12	jones	jones	PROPN
framr-1738	346	13	.	.	PUNCT
framr-1738	347	1	(	(	PUNCT
framr-1738	347	2	1991	1991	NUM
framr-1738	347	3	)	)	PUNCT
framr-1738	347	4	model	model	NOUN
framr-1738	347	5	was	be	AUX
framr-1738	347	6	adopted	adopt	VERB
framr-1738	347	7	for	for	ADP
framr-1738	347	8	the	the	DET
framr-1738	347	9	analysis	analysis	NOUN
framr-1738	347	10	.	.	PUNCT
framr-1738	348	1	findings	finding	NOUN
framr-1738	348	2	revealed	reveal	VERB
framr-1738	348	3	that	that	SCONJ
framr-1738	348	4	ifrs	ifrs	NOUN
framr-1738	348	5	adoption	adoption	NOUN
framr-1738	348	6	and	and	CCONJ
framr-1738	348	7	investor	investor	NOUN
framr-1738	348	8	protection	protection	NOUN
framr-1738	348	9	significantly	significantly	ADV
framr-1738	348	10	increased	increase	VERB
framr-1738	348	11	earnings	earning	NOUN
framr-1738	348	12	management	management	NOUN
framr-1738	348	13	.	.	PUNCT
framr-1738	349	1	malofeeva	malofeeva	PROPN
framr-1738	349	2	(	(	PUNCT
framr-1738	349	3	2018	2018	NUM
framr-1738	349	4	)	)	PUNCT
framr-1738	349	5	examined	examine	VERB
framr-1738	349	6	the	the	DET
framr-1738	349	7	effect	effect	NOUN
framr-1738	349	8	of	of	ADP
framr-1738	349	9	international	international	ADJ
framr-1738	349	10	financial	financial	ADJ
framr-1738	349	11	reporting	reporting	NOUN
framr-1738	349	12	standards	standard	NOUN
framr-1738	349	13	(	(	PUNCT
framr-1738	349	14	ifrs	ifrs	NOUN
framr-1738	349	15	)	)	PUNCT
framr-1738	349	16	adoption	adoption	NOUN
framr-1738	349	17	on	on	ADP
framr-1738	349	18	earnings	earning	NOUN
framr-1738	349	19	management	management	NOUN
framr-1738	349	20	in	in	ADP
framr-1738	349	21	russia	russia	PROPN
framr-1738	349	22	.	.	PUNCT
framr-1738	350	1	a	a	DET
framr-1738	350	2	sample	sample	NOUN
framr-1738	350	3	consisting	consist	VERB
framr-1738	350	4	361	361	NUM
framr-1738	350	5	firm	firm	ADJ
framr-1738	350	6	-	-	PUNCT
framr-1738	350	7	year	year	NOUN
framr-1738	350	8	observations	observation	NOUN
framr-1738	350	9	of	of	ADP
framr-1738	350	10	russian	russian	ADJ
framr-1738	350	11	public	public	ADJ
framr-1738	350	12	firms	firm	NOUN
framr-1738	350	13	from	from	ADP
framr-1738	350	14	various	various	ADJ
framr-1738	350	15	industries	industry	NOUN
framr-1738	350	16	(	(	PUNCT
framr-1738	350	17	including	include	VERB
framr-1738	350	18	banks	bank	NOUN
framr-1738	350	19	)	)	PUNCT
framr-1738	350	20	for	for	ADP
framr-1738	350	21	the	the	DET
framr-1738	350	22	period	period	NOUN
framr-1738	350	23	2010	2010	NUM
framr-1738	350	24	to	to	ADP
framr-1738	350	25	2015	2015	NUM
framr-1738	350	26	was	be	AUX
framr-1738	350	27	used	use	VERB
framr-1738	350	28	.	.	PUNCT
framr-1738	351	1	modified	modify	VERB
framr-1738	351	2	jones	jones	PROPN
framr-1738	351	3	model	model	PROPN
framr-1738	351	4	(	(	PUNCT
framr-1738	351	5	dechow	dechow	PROPN
framr-1738	351	6	,	,	PUNCT
framr-1738	351	7	sloan	sloan	PROPN
framr-1738	351	8	,	,	PUNCT
framr-1738	351	9	&	&	CCONJ
framr-1738	351	10	sweeney	sweeney	PROPN
framr-1738	351	11	,	,	PUNCT
framr-1738	351	12	1995	1995	NUM
framr-1738	351	13	)	)	PUNCT
framr-1738	351	14	focusing	focus	VERB
framr-1738	351	15	on	on	ADP
framr-1738	351	16	discretionary	discretionary	ADJ
framr-1738	351	17	accruals	accrual	NOUN
framr-1738	351	18	was	be	AUX
framr-1738	351	19	employed	employ	VERB
framr-1738	351	20	to	to	PART
framr-1738	351	21	analyze	analyze	VERB
framr-1738	351	22	the	the	DET
framr-1738	351	23	data	datum	NOUN
framr-1738	351	24	.	.	PUNCT
framr-1738	352	1	results	result	NOUN
framr-1738	352	2	showed	show	VERB
framr-1738	352	3	among	among	ADP
framr-1738	352	4	others	other	NOUN
framr-1738	352	5	that	that	SCONJ
framr-1738	352	6	ifrs	ifrs	NOUN
framr-1738	352	7	adoption	adoption	NOUN
framr-1738	352	8	increases	increase	VERB
framr-1738	352	9	earnings	earning	NOUN
framr-1738	352	10	management	management	NOUN
framr-1738	352	11	.	.	PUNCT
framr-1738	353	1	sellami	sellami	PROPN
framr-1738	353	2	and	and	CCONJ
framr-1738	353	3	slimi	slimi	PROPN
framr-1738	353	4	(	(	PUNCT
framr-1738	353	5	2016	2016	NUM
framr-1738	353	6	)	)	PUNCT
framr-1738	353	7	investigated	investigate	VERB
framr-1738	353	8	the	the	DET
framr-1738	353	9	effect	effect	NOUN
framr-1738	353	10	of	of	ADP
framr-1738	353	11	mandatory	mandatory	ADJ
framr-1738	353	12	adoption	adoption	NOUN
framr-1738	353	13	of	of	ADP
framr-1738	353	14	ifrs	ifrs	PROPN
framr-1738	353	15	on	on	ADP
framr-1738	353	16	earnings	earning	NOUN
framr-1738	353	17	management	management	NOUN
framr-1738	353	18	in	in	ADP
framr-1738	353	19	south	south	ADJ
framr-1738	353	20	african	african	ADJ
framr-1738	353	21	companies	company	NOUN
framr-1738	353	22	.	.	PUNCT
framr-1738	354	1	a	a	DET
framr-1738	354	2	sample	sample	NOUN
framr-1738	354	3	of	of	ADP
framr-1738	354	4	276	276	NUM
framr-1738	354	5	firm	firm	ADJ
framr-1738	354	6	-	-	PUNCT
framr-1738	354	7	year	year	NOUN
framr-1738	354	8	observations	observation	NOUN
framr-1738	354	9	of	of	ADP
framr-1738	354	10	https://www.sciencedirect.com/topics/economics-econometrics-and-finance/latin-american-economy	https://www.sciencedirect.com/topics/economics-econometrics-and-finance/latin-american-economy	ADP
framr-1738	354	11	financial	financial	ADJ
framr-1738	354	12	risk	risk	NOUN
framr-1738	354	13	and	and	CCONJ
framr-1738	354	14	management	management	NOUN
framr-1738	354	15	reviews	review	NOUN
framr-1738	354	16	,	,	PUNCT
framr-1738	354	17	2020	2020	NUM
framr-1738	354	18	,	,	PUNCT
framr-1738	354	19	6(1	6(1	NUM
framr-1738	354	20	):	):	PUNCT
framr-1738	354	21	52	52	NUM
framr-1738	354	22	-	-	SYM
framr-1738	354	23	78	78	NUM
framr-1738	354	24	64	64	NUM
framr-1738	354	25	©	©	PROPN
framr-1738	354	26	2020	2020	NUM
framr-1738	354	27	conscientia	conscientia	PROPN
framr-1738	354	28	beam	beam	PROPN
framr-1738	354	29	.	.	PUNCT
framr-1738	355	1	all	all	DET
framr-1738	355	2	rights	right	NOUN
framr-1738	355	3	reserved	reserve	VERB
framr-1738	355	4	.	.	PUNCT
framr-1738	356	1	46	46	NUM
framr-1738	356	2	firms	firm	NOUN
framr-1738	356	3	drawn	draw	VERB
framr-1738	356	4	from	from	ADP
framr-1738	356	5	the	the	DET
framr-1738	356	6	413	413	NUM
framr-1738	356	7	south	south	ADJ
framr-1738	356	8	african	african	ADJ
framr-1738	356	9	listed	list	VERB
framr-1738	356	10	companies	company	NOUN
framr-1738	356	11	was	be	AUX
framr-1738	356	12	used	use	VERB
framr-1738	356	13	.	.	PUNCT
framr-1738	357	1	a	a	DET
framr-1738	357	2	regression	regression	NOUN
framr-1738	357	3	model	model	NOUN
framr-1738	357	4	was	be	AUX
framr-1738	357	5	employed	employ	VERB
framr-1738	357	6	to	to	PART
framr-1738	357	7	analyze	analyze	VERB
framr-1738	357	8	the	the	DET
framr-1738	357	9	data	datum	NOUN
framr-1738	357	10	.	.	PUNCT
framr-1738	358	1	specifically	specifically	ADV
framr-1738	358	2	,	,	PUNCT
framr-1738	358	3	the	the	DET
framr-1738	358	4	study	study	NOUN
framr-1738	358	5	examined	examine	VERB
framr-1738	358	6	the	the	DET
framr-1738	358	7	relationship	relationship	NOUN
framr-1738	358	8	between	between	ADP
framr-1738	358	9	mandatory	mandatory	ADJ
framr-1738	358	10	adoption	adoption	NOUN
framr-1738	358	11	of	of	ADP
framr-1738	358	12	ifrs	ifrs	PROPN
framr-1738	358	13	,	,	PUNCT
framr-1738	358	14	discretionary	discretionary	ADJ
framr-1738	358	15	accruals	accrual	NOUN
framr-1738	358	16	and	and	CCONJ
framr-1738	358	17	corporate	corporate	ADJ
framr-1738	358	18	governance	governance	NOUN
framr-1738	358	19	mechanisms	mechanism	NOUN
framr-1738	358	20	after	after	ADP
framr-1738	358	21	controlling	control	VERB
framr-1738	358	22	for	for	ADP
framr-1738	358	23	other	other	ADJ
framr-1738	358	24	some	some	DET
framr-1738	358	25	factors	factor	NOUN
framr-1738	358	26	that	that	PRON
framr-1738	358	27	could	could	AUX
framr-1738	358	28	influence	influence	VERB
framr-1738	358	29	earnings	earning	NOUN
framr-1738	358	30	management	management	NOUN
framr-1738	358	31	.	.	PUNCT
framr-1738	359	1	results	result	NOUN
framr-1738	359	2	indicated	indicate	VERB
framr-1738	359	3	that	that	SCONJ
framr-1738	359	4	mandatory	mandatory	ADJ
framr-1738	359	5	adoption	adoption	NOUN
framr-1738	359	6	of	of	ADP
framr-1738	359	7	ifrs	ifrs	PROPN
framr-1738	359	8	in	in	ADP
framr-1738	359	9	south	south	PROPN
framr-1738	359	10	africa	africa	PROPN
framr-1738	359	11	lowers	lower	VERB
framr-1738	359	12	earnings	earning	NOUN
framr-1738	359	13	management	management	NOUN
framr-1738	359	14	and	and	CCONJ
framr-1738	359	15	hence	hence	ADV
framr-1738	359	16	improves	improve	VERB
framr-1738	359	17	the	the	DET
framr-1738	359	18	quality	quality	NOUN
framr-1738	359	19	of	of	ADP
framr-1738	359	20	accounting	accounting	NOUN
framr-1738	359	21	information	information	NOUN
framr-1738	359	22	.	.	PUNCT
framr-1738	360	1	trabelsi	trabelsi	NOUN
framr-1738	360	2	and	and	CCONJ
framr-1738	360	3	trabelsi	trabelsi	NOUN
framr-1738	360	4	(	(	PUNCT
framr-1738	360	5	2014	2014	NUM
framr-1738	360	6	)	)	PUNCT
framr-1738	360	7	examined	examine	VERB
framr-1738	360	8	the	the	DET
framr-1738	360	9	value	value	NOUN
framr-1738	360	10	relevance	relevance	NOUN
framr-1738	360	11	of	of	ADP
framr-1738	360	12	accounting	accounting	NOUN
framr-1738	360	13	information	information	NOUN
framr-1738	360	14	for	for	ADP
framr-1738	360	15	the	the	DET
framr-1738	360	16	banks	bank	NOUN
framr-1738	360	17	listed	list	VERB
framr-1738	360	18	in	in	ADP
framr-1738	360	19	the	the	DET
framr-1738	360	20	dubai	dubai	NOUN
framr-1738	360	21	financial	financial	ADJ
framr-1738	360	22	market	market	NOUN
framr-1738	360	23	for	for	ADP
framr-1738	360	24	the	the	DET
framr-1738	360	25	period	period	NOUN
framr-1738	360	26	2008	2008	NUM
framr-1738	360	27	2013	2013	NUM
framr-1738	360	28	.	.	PUNCT
framr-1738	361	1	empirical	empirical	ADJ
framr-1738	361	2	tests	test	NOUN
framr-1738	361	3	were	be	AUX
framr-1738	361	4	based	base	VERB
framr-1738	361	5	on	on	ADP
framr-1738	361	6	the	the	DET
framr-1738	361	7	return	return	NOUN
framr-1738	361	8	and	and	CCONJ
framr-1738	361	9	the	the	DET
framr-1738	361	10	price	price	NOUN
framr-1738	361	11	models	model	NOUN
framr-1738	361	12	of	of	ADP
framr-1738	361	13	easton	easton	PROPN
framr-1738	361	14	and	and	CCONJ
framr-1738	361	15	harris	harris	PROPN
framr-1738	361	16	(	(	PUNCT
framr-1738	361	17	1991	1991	NUM
framr-1738	361	18	)	)	PUNCT
framr-1738	361	19	and	and	CCONJ
framr-1738	361	20	feltham	feltham	PROPN
framr-1738	361	21	and	and	CCONJ
framr-1738	361	22	ohlson	ohlson	NOUN
framr-1738	361	23	(	(	PUNCT
framr-1738	361	24	1995	1995	NUM
framr-1738	361	25	)	)	PUNCT
framr-1738	361	26	.	.	PUNCT
framr-1738	362	1	a	a	DET
framr-1738	362	2	sample	sample	NOUN
framr-1738	362	3	comprising	comprise	VERB
framr-1738	362	4	12	12	NUM
framr-1738	362	5	banks	bank	NOUN
framr-1738	362	6	listed	list	VERB
framr-1738	362	7	on	on	ADP
framr-1738	362	8	dubai	dubai	PROPN
framr-1738	362	9	financial	financial	ADJ
framr-1738	362	10	market	market	NOUN
framr-1738	362	11	from	from	ADP
framr-1738	362	12	january	january	PROPN
framr-1738	362	13	2008	2008	NUM
framr-1738	362	14	to	to	ADP
framr-1738	362	15	march	march	PROPN
framr-1738	362	16	2013	2013	NUM
framr-1738	362	17	with	with	ADP
framr-1738	362	18	214	214	NUM
framr-1738	362	19	firm	firm	ADJ
framr-1738	362	20	-	-	PUNCT
framr-1738	362	21	quarterly	quarterly	ADJ
framr-1738	362	22	observations	observation	NOUN
framr-1738	362	23	was	be	AUX
framr-1738	362	24	used	use	VERB
framr-1738	362	25	.	.	PUNCT
framr-1738	363	1	overall	overall	ADV
framr-1738	363	2	,	,	PUNCT
framr-1738	363	3	the	the	DET
framr-1738	363	4	results	result	NOUN
framr-1738	363	5	showed	show	VERB
framr-1738	363	6	that	that	SCONJ
framr-1738	363	7	accounting	accounting	NOUN
framr-1738	363	8	information	information	NOUN
framr-1738	363	9	is	be	AUX
framr-1738	363	10	associated	associate	VERB
framr-1738	363	11	with	with	ADP
framr-1738	363	12	market	market	NOUN
framr-1738	363	13	valuation	valuation	NOUN
framr-1738	363	14	.	.	PUNCT
framr-1738	364	1	the	the	DET
framr-1738	364	2	earnings	earning	NOUN
framr-1738	364	3	are	be	AUX
framr-1738	364	4	positively	positively	ADV
framr-1738	364	5	and	and	CCONJ
framr-1738	364	6	significantly	significantly	ADV
framr-1738	364	7	related	relate	VERB
framr-1738	364	8	to	to	ADP
framr-1738	364	9	stock	stock	NOUN
framr-1738	364	10	prices	price	NOUN
framr-1738	364	11	and	and	CCONJ
framr-1738	364	12	stock	stock	NOUN
framr-1738	364	13	returns	return	NOUN
framr-1738	364	14	implying	imply	VERB
framr-1738	364	15	reduced	reduced	ADJ
framr-1738	364	16	gap	gap	NOUN
framr-1738	364	17	between	between	ADP
framr-1738	364	18	firms‟	firms‟	NOUN
framr-1738	364	19	market	market	NOUN
framr-1738	364	20	indicators	indicator	NOUN
framr-1738	364	21	and	and	CCONJ
framr-1738	364	22	financial	financial	ADJ
framr-1738	364	23	information	information	NOUN
framr-1738	364	24	.	.	PUNCT
framr-1738	365	1	this	this	PRON
framr-1738	365	2	translates	translate	VERB
framr-1738	365	3	to	to	ADP
framr-1738	365	4	reduced	reduce	VERB
framr-1738	365	5	earnings	earning	NOUN
framr-1738	365	6	management	management	NOUN
framr-1738	365	7	in	in	ADP
framr-1738	365	8	the	the	DET
framr-1738	365	9	post	post	NOUN
framr-1738	365	10	adoption	adoption	PROPN
framr-1738	365	11	era	era	NOUN
framr-1738	365	12	.	.	PUNCT
framr-1738	366	1	3	3	X
framr-1738	366	2	.	.	X
framr-1738	366	3	research	research	NOUN
framr-1738	366	4	methodology	methodology	NOUN
framr-1738	366	5	the	the	DET
framr-1738	366	6	research	research	NOUN
framr-1738	366	7	design	design	NOUN
framr-1738	366	8	adopted	adopt	VERB
framr-1738	366	9	for	for	ADP
framr-1738	366	10	this	this	DET
framr-1738	366	11	study	study	NOUN
framr-1738	366	12	is	be	AUX
framr-1738	366	13	ex	ex	ADJ
framr-1738	366	14	-	-	ADJ
framr-1738	366	15	post	post	ADJ
framr-1738	366	16	facto	facto	X
framr-1738	366	17	since	since	SCONJ
framr-1738	366	18	the	the	DET
framr-1738	366	19	examination	examination	NOUN
framr-1738	366	20	focuses	focus	VERB
framr-1738	366	21	on	on	ADP
framr-1738	366	22	what	what	PRON
framr-1738	366	23	has	have	AUX
framr-1738	366	24	happened	happen	VERB
framr-1738	366	25	before	before	ADV
framr-1738	366	26	and	and	CCONJ
framr-1738	366	27	after	after	ADP
framr-1738	366	28	the	the	DET
framr-1738	366	29	adoption	adoption	NOUN
framr-1738	366	30	of	of	ADP
framr-1738	366	31	ifrs	ifrs	PROPN
framr-1738	366	32	by	by	ADP
framr-1738	366	33	the	the	DET
framr-1738	366	34	nigerian	nigerian	ADJ
framr-1738	366	35	banking	banking	NOUN
framr-1738	366	36	sector	sector	NOUN
framr-1738	366	37	.	.	PUNCT
framr-1738	367	1	secondary	secondary	ADJ
framr-1738	367	2	data	datum	NOUN
framr-1738	367	3	on	on	ADP
framr-1738	367	4	nine	nine	NUM
framr-1738	367	5	listed	list	VERB
framr-1738	367	6	deposit	deposit	NOUN
framr-1738	367	7	money	money	NOUN
framr-1738	367	8	banks	bank	NOUN
framr-1738	367	9	on	on	ADP
framr-1738	367	10	the	the	DET
framr-1738	367	11	nigerian	nigerian	ADJ
framr-1738	367	12	stock	stock	NOUN
framr-1738	367	13	exchange	exchange	NOUN
framr-1738	367	14	were	be	AUX
framr-1738	367	15	used	use	VERB
framr-1738	367	16	.	.	PUNCT
framr-1738	368	1	the	the	DET
framr-1738	368	2	banks	bank	NOUN
framr-1738	368	3	were	be	AUX
framr-1738	368	4	selected	select	VERB
framr-1738	368	5	through	through	ADP
framr-1738	368	6	purposive	purposive	ADJ
framr-1738	368	7	sampling	sampling	NOUN
framr-1738	368	8	technique	technique	NOUN
framr-1738	368	9	and	and	CCONJ
framr-1738	368	10	consist	consist	VERB
framr-1738	368	11	those	those	DET
framr-1738	368	12	banks	bank	NOUN
framr-1738	368	13	whose	whose	DET
framr-1738	368	14	annual	annual	ADJ
framr-1738	368	15	financial	financial	ADJ
framr-1738	368	16	reports	report	NOUN
framr-1738	368	17	for	for	ADP
framr-1738	368	18	2011	2011	NUM
framr-1738	368	19	and	and	CCONJ
framr-1738	368	20	2012	2012	NUM
framr-1738	368	21	were	be	AUX
framr-1738	368	22	available	available	ADJ
framr-1738	368	23	and	and	CCONJ
framr-1738	368	24	contained	contain	VERB
framr-1738	368	25	figures	figure	NOUN
framr-1738	368	26	under	under	ADP
framr-1738	368	27	nigerian	nigerian	ADJ
framr-1738	368	28	gaap	gaap	PROPN
framr-1738	368	29	/	/	SYM
framr-1738	368	30	sas	sas	PROPN
framr-1738	368	31	(	(	PUNCT
framr-1738	368	32	december	december	PROPN
framr-1738	368	33	2011	2011	NUM
framr-1738	368	34	)	)	PUNCT
framr-1738	368	35	and	and	CCONJ
framr-1738	368	36	ifrs	ifrs	NOUN
framr-1738	368	37	-	-	PUNCT
framr-1738	368	38	equivalent	equivalent	NOUN
framr-1738	368	39	of	of	ADP
framr-1738	368	40	the	the	DET
framr-1738	368	41	2011	2011	NUM
framr-1738	368	42	figures	figure	NOUN
framr-1738	368	43	(	(	PUNCT
framr-1738	368	44	as	as	ADP
framr-1738	368	45	at	at	ADP
framr-1738	368	46	january	january	PROPN
framr-1738	368	47	01	01	NUM
framr-1738	368	48	,	,	PUNCT
framr-1738	368	49	2012	2012	NUM
framr-1738	368	50	)	)	PUNCT
framr-1738	368	51	in	in	ADP
framr-1738	368	52	the	the	DET
framr-1738	368	53	2012	2012	NUM
framr-1738	368	54	financial	financial	ADJ
framr-1738	368	55	report	report	NOUN
framr-1738	368	56	.	.	PUNCT
framr-1738	369	1	the	the	DET
framr-1738	369	2	2011	2011	NUM
framr-1738	369	3	and	and	CCONJ
framr-1738	369	4	2012	2012	NUM
framr-1738	369	5	annual	annual	ADJ
framr-1738	369	6	reports	report	NOUN
framr-1738	369	7	provided	provide	VERB
framr-1738	369	8	the	the	DET
framr-1738	369	9	required	require	VERB
framr-1738	369	10	data	datum	NOUN
framr-1738	369	11	which	which	PRON
framr-1738	369	12	were	be	AUX
framr-1738	369	13	analyzed	analyze	VERB
framr-1738	369	14	using	use	VERB
framr-1738	369	15	descriptive	descriptive	ADJ
framr-1738	369	16	statistics	statistic	NOUN
framr-1738	369	17	and	and	CCONJ
framr-1738	369	18	paired	pair	VERB
framr-1738	369	19	student	student	NOUN
framr-1738	369	20	t	t	PROPN
framr-1738	369	21	-	-	PUNCT
framr-1738	369	22	test	test	NOUN
framr-1738	369	23	with	with	ADP
framr-1738	369	24	the	the	DET
framr-1738	369	25	aid	aid	NOUN
framr-1738	369	26	of	of	ADP
framr-1738	369	27	spss	spss	PROPN
framr-1738	369	28	(	(	PUNCT
framr-1738	369	29	20	20	NUM
framr-1738	369	30	)	)	PUNCT
framr-1738	369	31	.	.	PUNCT
framr-1738	370	1	3.1	3.1	NUM
framr-1738	370	2	.	.	PUNCT
framr-1738	371	1	the	the	DET
framr-1738	371	2	selected	select	VERB
framr-1738	371	3	variables	variable	NOUN
framr-1738	371	4	approximating	approximate	VERB
framr-1738	371	5	earnings	earning	NOUN
framr-1738	371	6	management	management	NOUN
framr-1738	371	7	the	the	DET
framr-1738	371	8	variables	variable	NOUN
framr-1738	371	9	are	be	AUX
framr-1738	371	10	carefully	carefully	ADV
framr-1738	371	11	selected	select	VERB
framr-1738	371	12	firm	firm	ADJ
framr-1738	371	13	-	-	PUNCT
framr-1738	371	14	level	level	NOUN
framr-1738	371	15	performance	performance	NOUN
framr-1738	371	16	indicators	indicator	NOUN
framr-1738	371	17	which	which	PRON
framr-1738	371	18	are	be	AUX
framr-1738	371	19	usually	usually	ADV
framr-1738	371	20	affected	affect	VERB
framr-1738	371	21	or	or	CCONJ
framr-1738	371	22	represented	represent	VERB
framr-1738	371	23	in	in	ADP
framr-1738	371	24	discretionary	discretionary	ADJ
framr-1738	371	25	accruals	accrual	NOUN
framr-1738	371	26	.	.	PUNCT
framr-1738	372	1	a	a	DET
framr-1738	372	2	number	number	NOUN
framr-1738	372	3	of	of	ADP
framr-1738	372	4	empirical	empirical	ADJ
framr-1738	372	5	studies	study	NOUN
framr-1738	372	6	have	have	AUX
framr-1738	372	7	used	use	VERB
framr-1738	372	8	discretionary	discretionary	ADJ
framr-1738	372	9	accruals	accrual	NOUN
framr-1738	372	10	to	to	PART
framr-1738	372	11	represent	represent	VERB
framr-1738	372	12	earnings	earning	NOUN
framr-1738	372	13	management	management	NOUN
framr-1738	372	14	(	(	PUNCT
framr-1738	372	15	dechow	dechow	X
framr-1738	372	16	et	et	PROPN
framr-1738	372	17	al	al	PROPN
framr-1738	372	18	.	.	PROPN
framr-1738	372	19	,	,	PUNCT
framr-1738	372	20	1995	1995	NUM
framr-1738	372	21	;	;	PUNCT
framr-1738	372	22	hassan	hassan	PROPN
framr-1738	372	23	,	,	PUNCT
framr-1738	372	24	2015	2015	NUM
framr-1738	372	25	;	;	PUNCT
framr-1738	372	26	kothari	kothari	PROPN
framr-1738	372	27	et	et	PROPN
framr-1738	372	28	al	al	PROPN
framr-1738	372	29	.	.	PROPN
framr-1738	372	30	,	,	PUNCT
framr-1738	372	31	2005	2005	NUM
framr-1738	372	32	;	;	PUNCT
framr-1738	372	33	kouki	kouki	PROPN
framr-1738	372	34	,	,	PUNCT
framr-1738	372	35	2018	2018	NUM
framr-1738	372	36	)	)	PUNCT
framr-1738	372	37	.	.	PUNCT
framr-1738	373	1	also	also	ADV
framr-1738	373	2	in	in	ADP
framr-1738	373	3	saidu	saidu	ADJ
framr-1738	373	4	,	,	PUNCT
framr-1738	373	5	ocheni	ocheni	NOUN
framr-1738	373	6	,	,	PUNCT
framr-1738	373	7	and	and	CCONJ
framr-1738	373	8	muktar	muktar	PROPN
framr-1738	373	9	(	(	PUNCT
framr-1738	373	10	2017	2017	NUM
framr-1738	373	11	)	)	PUNCT
framr-1738	373	12	loan	loan	NOUN
framr-1738	373	13	loss	loss	NOUN
framr-1738	373	14	provision	provision	NOUN
framr-1738	373	15	was	be	AUX
framr-1738	373	16	used	use	VERB
framr-1738	373	17	as	as	ADP
framr-1738	373	18	a	a	DET
framr-1738	373	19	proxy	proxy	NOUN
framr-1738	373	20	for	for	ADP
framr-1738	373	21	earnings	earning	NOUN
framr-1738	373	22	management	management	NOUN
framr-1738	373	23	.	.	PUNCT
framr-1738	374	1	the	the	DET
framr-1738	374	2	variables	variable	NOUN
framr-1738	374	3	are	be	AUX
framr-1738	374	4	:	:	PUNCT
framr-1738	374	5	average	average	ADJ
framr-1738	374	6	profit	profit	NOUN
framr-1738	374	7	after	after	ADP
framr-1738	374	8	tax	tax	NOUN
framr-1738	374	9	(	(	PUNCT
framr-1738	374	10	apat	apat	ADJ
framr-1738	374	11	)	)	PUNCT
framr-1738	374	12	,	,	PUNCT
framr-1738	374	13	average	average	ADJ
framr-1738	374	14	net	net	ADJ
framr-1738	374	15	interest	interest	NOUN
framr-1738	374	16	income	income	NOUN
framr-1738	374	17	(	(	PUNCT
framr-1738	374	18	anii	anii	PROPN
framr-1738	374	19	)	)	PUNCT
framr-1738	374	20	and	and	CCONJ
framr-1738	374	21	average	average	ADJ
framr-1738	374	22	ratio	ratio	NOUN
framr-1738	374	23	of	of	ADP
framr-1738	374	24	loan	loan	NOUN
framr-1738	374	25	loss	loss	NOUN
framr-1738	374	26	provision	provision	NOUN
framr-1738	374	27	(	(	PUNCT
framr-1738	374	28	llp	llp	NOUN
framr-1738	374	29	/	/	SYM
framr-1738	374	30	tla	tla	NOUN
framr-1738	374	31	)	)	PUNCT
framr-1738	374	32	.	.	PUNCT
framr-1738	375	1	the	the	DET
framr-1738	375	2	indicators	indicator	NOUN
framr-1738	375	3	are	be	AUX
framr-1738	375	4	grouped	group	VERB
framr-1738	375	5	under	under	ADP
framr-1738	375	6	nigerian	nigerian	ADJ
framr-1738	375	7	gaap	gaap	PROPN
framr-1738	375	8	(	(	PUNCT
framr-1738	375	9	sas	sas	PROPN
framr-1738	375	10	)	)	PUNCT
framr-1738	375	11	and	and	CCONJ
framr-1738	375	12	ifrs	ifrs	PROPN
framr-1738	375	13	(	(	PUNCT
framr-1738	375	14	ias	ias	PROPN
framr-1738	375	15	)	)	PUNCT
framr-1738	375	16	.	.	PUNCT
framr-1738	376	1	the	the	DET
framr-1738	376	2	nine	nine	NUM
framr-1738	376	3	selected	select	VERB
framr-1738	376	4	banks	bank	NOUN
framr-1738	376	5	are	be	AUX
framr-1738	376	6	:	:	PUNCT
framr-1738	376	7	access	access	PROPN
framr-1738	376	8	bank	bank	PROPN
framr-1738	376	9	plc	plc	PROPN
framr-1738	376	10	,	,	PUNCT
framr-1738	376	11	eco	eco	PROPN
framr-1738	376	12	bank	bank	PROPN
framr-1738	376	13	plc	plc	PROPN
framr-1738	376	14	,	,	PUNCT
framr-1738	376	15	fidelity	fidelity	PROPN
framr-1738	376	16	bank	bank	PROPN
framr-1738	376	17	plc	plc	PROPN
framr-1738	376	18	,	,	PUNCT
framr-1738	376	19	first	first	ADJ
framr-1738	376	20	bank	bank	PROPN
framr-1738	376	21	of	of	ADP
framr-1738	376	22	nigeria	nigeria	PROPN
framr-1738	376	23	plc	plc	PROPN
framr-1738	376	24	,	,	PUNCT
framr-1738	376	25	first	first	ADJ
framr-1738	376	26	city	city	PROPN
framr-1738	376	27	monument	monument	PROPN
framr-1738	376	28	bank	bank	PROPN
framr-1738	376	29	plc	plc	PROPN
framr-1738	376	30	,	,	PUNCT
framr-1738	376	31	guaranty	guaranty	PROPN
framr-1738	376	32	trust	trust	PROPN
framr-1738	376	33	bank	bank	PROPN
framr-1738	376	34	plc	plc	PROPN
framr-1738	376	35	,	,	PUNCT
framr-1738	376	36	stanbic	stanbic	PROPN
framr-1738	376	37	ibtc	ibtc	PROPN
framr-1738	376	38	bank	bank	PROPN
framr-1738	376	39	plc	plc	PROPN
framr-1738	376	40	,	,	PUNCT
framr-1738	376	41	united	united	PROPN
framr-1738	376	42	bank	bank	PROPN
framr-1738	376	43	for	for	ADP
framr-1738	376	44	africa	africa	PROPN
framr-1738	376	45	plc	plc	PROPN
framr-1738	376	46	,	,	PUNCT
framr-1738	376	47	and	and	CCONJ
framr-1738	376	48	zenith	zenith	PROPN
framr-1738	376	49	bank	bank	PROPN
framr-1738	376	50	plc	plc	PROPN
framr-1738	376	51	.	.	PROPN
framr-1738	376	52	3.2	3.2	NUM
framr-1738	376	53	.	.	PUNCT
framr-1738	376	54	analytical	analytical	ADJ
framr-1738	376	55	procedure	procedure	NOUN
framr-1738	376	56	and	and	CCONJ
framr-1738	376	57	model	model	NOUN
framr-1738	376	58	specification	specification	NOUN
framr-1738	376	59	the	the	DET
framr-1738	376	60	analytical	analytical	ADJ
framr-1738	376	61	procedure	procedure	NOUN
framr-1738	376	62	followed	follow	VERB
framr-1738	376	63	in	in	ADP
framr-1738	376	64	this	this	DET
framr-1738	376	65	book	book	NOUN
framr-1738	376	66	involved	involve	VERB
framr-1738	376	67	computation	computation	NOUN
framr-1738	376	68	of	of	ADP
framr-1738	376	69	the	the	DET
framr-1738	376	70	means	mean	NOUN
framr-1738	376	71	of	of	ADP
framr-1738	376	72	the	the	DET
framr-1738	376	73	various	various	ADJ
framr-1738	376	74	performance	performance	NOUN
framr-1738	376	75	indicators	indicator	NOUN
framr-1738	376	76	under	under	ADP
framr-1738	376	77	the	the	DET
framr-1738	376	78	nigerian	nigerian	ADJ
framr-1738	376	79	gaap	gaap	PROPN
framr-1738	376	80	/	/	SYM
framr-1738	376	81	sas	sas	PROPN
framr-1738	376	82	and	and	CCONJ
framr-1738	376	83	ifrs	ifrs	NOUN
framr-1738	376	84	-	-	PUNCT
framr-1738	376	85	equivalent	equivalent	NOUN
framr-1738	376	86	(	(	PUNCT
framr-1738	376	87	of	of	ADP
framr-1738	376	88	the	the	DET
framr-1738	376	89	sas	sa	NOUN
framr-1738	376	90	)	)	PUNCT
framr-1738	376	91	and	and	CCONJ
framr-1738	376	92	testing	testing	NOUN
framr-1738	376	93	for	for	ADP
framr-1738	376	94	significant	significant	ADJ
framr-1738	376	95	difference	difference	NOUN
framr-1738	376	96	for	for	ADP
framr-1738	376	97	each	each	DET
framr-1738	376	98	variable	variable	NOUN
framr-1738	376	99	employing	employ	VERB
framr-1738	376	100	paired	pair	VERB
framr-1738	376	101	student	student	NOUN
framr-1738	376	102	t	t	PROPN
framr-1738	376	103	-	-	PUNCT
framr-1738	376	104	test	test	NOUN
framr-1738	376	105	at	at	ADP
framr-1738	376	106	5	5	NUM
framr-1738	376	107	%	%	NOUN
framr-1738	376	108	significance	significance	NOUN
framr-1738	376	109	level	level	NOUN
framr-1738	376	110	.	.	PUNCT
framr-1738	377	1	descriptive	descriptive	ADJ
framr-1738	377	2	statistics	statistic	NOUN
framr-1738	377	3	was	be	AUX
framr-1738	377	4	also	also	ADV
framr-1738	377	5	employed	employ	VERB
framr-1738	377	6	and	and	CCONJ
framr-1738	377	7	further	further	ADJ
framr-1738	377	8	analysis	analysis	NOUN
framr-1738	377	9	carried	carry	VERB
framr-1738	377	10	out	out	ADP
framr-1738	377	11	on	on	ADP
framr-1738	377	12	the	the	DET
framr-1738	377	13	performance	performance	NOUN
framr-1738	377	14	of	of	ADP
framr-1738	377	15	each	each	DET
framr-1738	377	16	bank	bank	NOUN
framr-1738	377	17	along	along	ADP
framr-1738	377	18	the	the	DET
framr-1738	377	19	three	three	NUM
framr-1738	377	20	selected	select	VERB
framr-1738	377	21	performance	performance	NOUN
framr-1738	377	22	indicators	indicator	NOUN
framr-1738	377	23	.	.	PUNCT
framr-1738	378	1	the	the	DET
framr-1738	378	2	effect	effect	NOUN
framr-1738	378	3	of	of	ADP
framr-1738	378	4	the	the	DET
framr-1738	378	5	ifrs	ifrs	NOUN
framr-1738	378	6	adoption	adoption	NOUN
framr-1738	378	7	is	be	AUX
framr-1738	378	8	measured	measure	VERB
framr-1738	378	9	by	by	ADP
framr-1738	378	10	the	the	DET
framr-1738	378	11	difference	difference	NOUN
framr-1738	378	12	between	between	ADP
framr-1738	378	13	the	the	DET
framr-1738	378	14	mean	mean	NOUN
framr-1738	378	15	of	of	ADP
framr-1738	378	16	each	each	DET
framr-1738	378	17	variable	variable	NOUN
framr-1738	378	18	under	under	ADP
framr-1738	378	19	the	the	DET
framr-1738	378	20	nigerian	nigerian	ADJ
framr-1738	378	21	gaap	gaap	PROPN
framr-1738	378	22	/	/	SYM
framr-1738	378	23	sas	sas	PROPN
framr-1738	378	24	and	and	CCONJ
framr-1738	378	25	ifrsequivalent	ifrsequivalent	NOUN
framr-1738	378	26	.	.	PUNCT
framr-1738	379	1	this	this	DET
framr-1738	379	2	view	view	NOUN
framr-1738	379	3	is	be	AUX
framr-1738	379	4	supported	support	VERB
framr-1738	379	5	by	by	ADP
framr-1738	379	6	yahaya	yahaya	PROPN
framr-1738	379	7	,	,	PUNCT
framr-1738	379	8	et	et	PROPN
framr-1738	379	9	al	al	PROPN
framr-1738	379	10	.	.	PROPN
framr-1738	380	1	(	(	PUNCT
framr-1738	380	2	2015	2015	NUM
framr-1738	380	3	)	)	PUNCT
framr-1738	380	4	who	who	PRON
framr-1738	380	5	suggest	suggest	VERB
framr-1738	380	6	that	that	SCONJ
framr-1738	380	7	the	the	DET
framr-1738	380	8	extent	extent	NOUN
framr-1738	380	9	of	of	ADP
framr-1738	380	10	discretionary	discretionary	ADJ
framr-1738	380	11	behavior	behavior	NOUN
framr-1738	380	12	by	by	ADP
framr-1738	380	13	managers	manager	NOUN
framr-1738	380	14	which	which	PRON
framr-1738	380	15	gives	give	VERB
framr-1738	380	16	rise	rise	NOUN
framr-1738	380	17	to	to	ADP
framr-1738	380	18	earnings	earning	NOUN
framr-1738	380	19	management	management	NOUN
framr-1738	380	20	depends	depend	VERB
framr-1738	380	21	on	on	ADP
framr-1738	380	22	accounting	accounting	NOUN
framr-1738	380	23	regime	regime	NOUN
framr-1738	380	24	(	(	PUNCT
framr-1738	380	25	such	such	ADJ
framr-1738	380	26	as	as	ADP
framr-1738	380	27	ifrs	ifrs	PROPN
framr-1738	380	28	)	)	PUNCT
framr-1738	380	29	among	among	ADP
framr-1738	380	30	others	other	NOUN
framr-1738	380	31	.	.	PUNCT
framr-1738	381	1	the	the	DET
framr-1738	381	2	model	model	NOUN
framr-1738	381	3	adopted	adopt	VERB
framr-1738	381	4	in	in	ADP
framr-1738	381	5	this	this	DET
framr-1738	381	6	book	book	NOUN
framr-1738	381	7	is	be	AUX
framr-1738	381	8	a	a	DET
framr-1738	381	9	modified	modify	VERB
framr-1738	381	10	version	version	NOUN
framr-1738	381	11	of	of	ADP
framr-1738	381	12	a	a	DET
framr-1738	381	13	paired	pair	VERB
framr-1738	381	14	student	student	NOUN
framr-1738	381	15	t	t	PROPN
framr-1738	381	16	-	-	PUNCT
framr-1738	381	17	test	test	NOUN
framr-1738	381	18	model	model	NOUN
framr-1738	381	19	for	for	ADP
framr-1738	381	20	unequal	unequal	ADJ
framr-1738	381	21	variances	variance	NOUN
framr-1738	381	22	followed	follow	VERB
framr-1738	381	23	by	by	ADP
framr-1738	381	24	nwaubani	nwaubani	NOUN
framr-1738	381	25	.	.	PUNCT
framr-1738	382	1	and	and	CCONJ
framr-1738	382	2	orikara	orikara	ADV
framr-1738	382	3	(	(	PUNCT
framr-1738	382	4	2019	2019	NUM
framr-1738	382	5	)	)	PUNCT
framr-1738	382	6	and	and	CCONJ
framr-1738	382	7	it	it	PRON
framr-1738	382	8	is	be	AUX
framr-1738	382	9	given	give	VERB
framr-1738	382	10	as	as	ADP
framr-1738	382	11	:	:	PUNCT
framr-1738	382	12	is	be	AUX
framr-1738	382	13	given	give	VERB
framr-1738	382	14	as	as	ADP
framr-1738	382	15	financial	financial	ADJ
framr-1738	382	16	risk	risk	NOUN
framr-1738	382	17	and	and	CCONJ
framr-1738	382	18	management	management	NOUN
framr-1738	382	19	reviews	review	NOUN
framr-1738	382	20	,	,	PUNCT
framr-1738	382	21	2020	2020	NUM
framr-1738	382	22	,	,	PUNCT
framr-1738	382	23	6(1	6(1	NUM
framr-1738	382	24	):	):	PUNCT
framr-1738	382	25	52	52	NUM
framr-1738	382	26	-	-	SYM
framr-1738	382	27	78	78	NUM
framr-1738	382	28	65	65	NUM
framr-1738	382	29	©	©	PROPN
framr-1738	382	30	2020	2020	NUM
framr-1738	382	31	conscientia	conscientia	PROPN
framr-1738	382	32	beam	beam	PROPN
framr-1738	382	33	.	.	PUNCT
framr-1738	383	1	all	all	DET
framr-1738	383	2	rights	right	NOUN
framr-1738	383	3	reserved	reserve	VERB
framr-1738	383	4	.	.	PUNCT
framr-1738	384	1	where	where	SCONJ
framr-1738	384	2	:	:	PUNCT
framr-1738	385	1	t	t	X
framr-1738	385	2	=	=	PUNCT
framr-1738	385	3	the	the	DET
framr-1738	385	4	t	t	NOUN
framr-1738	385	5	-	-	PUNCT
framr-1738	385	6	test	test	NOUN
framr-1738	385	7	statistic	statistic	NOUN
framr-1738	385	8	.	.	PUNCT
framr-1738	386	1	s	s	PROPN
framr-1738	386	2	=	=	PUNCT
framr-1738	387	1	the	the	DET
framr-1738	387	2	standard	standard	ADJ
framr-1738	387	3	deviation	deviation	NOUN
framr-1738	387	4	for	for	ADP
framr-1738	387	5	the	the	DET
framr-1738	387	6	paired	pair	VERB
framr-1738	387	7	data	datum	NOUN
framr-1738	387	8	.	.	PUNCT
framr-1738	388	1	n	n	PRON
framr-1738	388	2	=	=	PRON
framr-1738	389	1	the	the	DET
framr-1738	389	2	sample	sample	NOUN
framr-1738	389	3	size	size	NOUN
framr-1738	389	4	/	/	SYM
framr-1738	389	5	number	number	NOUN
framr-1738	389	6	of	of	ADP
framr-1738	389	7	years	year	NOUN
framr-1738	389	8	.	.	PUNCT
framr-1738	390	1	and	and	CCONJ
framr-1738	390	2	ȳ	ȳ	PROPN
framr-1738	390	3	are	be	AUX
framr-1738	390	4	the	the	DET
framr-1738	390	5	respective	respective	ADJ
framr-1738	390	6	means	mean	NOUN
framr-1738	390	7	of	of	ADP
framr-1738	390	8	the	the	DET
framr-1738	390	9	pair	pair	NOUN
framr-1738	390	10	of	of	ADP
framr-1738	390	11	variables	variable	NOUN
framr-1738	390	12	in	in	ADP
framr-1738	390	13	x	x	SYM
framr-1738	390	14	and	and	CCONJ
framr-1738	390	15	y	y	PROPN
framr-1738	390	16	categories	category	NOUN
framr-1738	390	17	which	which	PRON
framr-1738	390	18	are	be	AUX
framr-1738	390	19	ngaap	ngaap	PROPN
framr-1738	390	20	/	/	SYM
framr-1738	390	21	sas	sas	PROPN
framr-1738	390	22	data	datum	NOUN
framr-1738	390	23	before	before	ADP
framr-1738	390	24	ifrs	ifrs	NOUN
framr-1738	390	25	adoption	adoption	NOUN
framr-1738	390	26	and	and	CCONJ
framr-1738	390	27	ifrs	ifrs	PROPN
framr-1738	390	28	equivalent	equivalent	ADJ
framr-1738	390	29	data	datum	NOUN
framr-1738	390	30	as	as	ADP
framr-1738	390	31	at	at	ADP
framr-1738	390	32	the	the	DET
framr-1738	390	33	date	date	NOUN
framr-1738	390	34	of	of	ADP
framr-1738	390	35	adoption	adoption	NOUN
framr-1738	390	36	.	.	PUNCT
framr-1738	391	1	the	the	DET
framr-1738	391	2	justification	justification	NOUN
framr-1738	391	3	for	for	ADP
framr-1738	391	4	the	the	DET
framr-1738	391	5	use	use	NOUN
framr-1738	391	6	of	of	ADP
framr-1738	391	7	2011	2011	NUM
framr-1738	391	8	/	/	SYM
framr-1738	391	9	sas	sas	PROPN
framr-1738	391	10	data	datum	NOUN
framr-1738	391	11	and	and	CCONJ
framr-1738	391	12	their	their	PRON
framr-1738	391	13	translated	translate	VERB
framr-1738	391	14	ifrs	ifrs	NOUN
framr-1738	391	15	-	-	PUNCT
framr-1738	391	16	equivalent	equivalent	NOUN
framr-1738	391	17	is	be	AUX
framr-1738	391	18	that	that	SCONJ
framr-1738	391	19	this	this	DET
framr-1738	391	20	approach	approach	NOUN
framr-1738	391	21	tends	tend	VERB
framr-1738	391	22	to	to	PART
framr-1738	391	23	eliminate	eliminate	VERB
framr-1738	391	24	the	the	DET
framr-1738	391	25	effects	effect	NOUN
framr-1738	391	26	of	of	ADP
framr-1738	391	27	concomitant	concomitant	ADJ
framr-1738	391	28	factors	factor	NOUN
framr-1738	391	29	such	such	ADJ
framr-1738	391	30	as	as	ADP
framr-1738	391	31	socio	socio	NOUN
framr-1738	391	32	-	-	PUNCT
framr-1738	391	33	macroeconomic	macroeconomic	ADJ
framr-1738	391	34	variables	variable	NOUN
framr-1738	391	35	which	which	PRON
framr-1738	391	36	also	also	ADV
framr-1738	391	37	would	would	AUX
framr-1738	391	38	influence	influence	VERB
framr-1738	391	39	performance	performance	NOUN
framr-1738	391	40	of	of	ADP
framr-1738	391	41	the	the	DET
framr-1738	391	42	deposit	deposit	NOUN
framr-1738	391	43	money	money	NOUN
framr-1738	391	44	banks	bank	NOUN
framr-1738	391	45	in	in	ADP
framr-1738	391	46	the	the	DET
framr-1738	391	47	post	post	NOUN
framr-1738	391	48	adoption	adoption	PROPN
framr-1738	391	49	era	era	NOUN
framr-1738	391	50	.	.	PUNCT
framr-1738	392	1	more	more	ADV
framr-1738	392	2	importantly	importantly	ADV
framr-1738	392	3	,	,	PUNCT
framr-1738	392	4	the	the	DET
framr-1738	392	5	actions	action	NOUN
framr-1738	392	6	or	or	CCONJ
framr-1738	392	7	inaction	inaction	NOUN
framr-1738	392	8	of	of	ADP
framr-1738	392	9	managers	manager	NOUN
framr-1738	392	10	in	in	ADP
framr-1738	392	11	the	the	DET
framr-1738	392	12	post	post	NOUN
framr-1738	392	13	adoption	adoption	NOUN
framr-1738	392	14	era	era	NOUN
framr-1738	392	15	(	(	PUNCT
framr-1738	392	16	from	from	ADP
framr-1738	392	17	2012	2012	NUM
framr-1738	392	18	financial	financial	ADJ
framr-1738	392	19	report	report	NOUN
framr-1738	392	20	)	)	PUNCT
framr-1738	392	21	such	such	ADJ
framr-1738	392	22	as	as	ADP
framr-1738	392	23	taking	take	VERB
framr-1738	392	24	advantage	advantage	NOUN
framr-1738	392	25	of	of	ADP
framr-1738	392	26	some	some	PRON
framr-1738	392	27	of	of	ADP
framr-1738	392	28	the	the	DET
framr-1738	392	29	prescribed	prescribed	ADJ
framr-1738	392	30	accounting	accounting	NOUN
framr-1738	392	31	treatment	treatment	NOUN
framr-1738	392	32	of	of	ADP
framr-1738	392	33	some	some	DET
framr-1738	392	34	items	item	NOUN
framr-1738	392	35	by	by	ADP
framr-1738	392	36	the	the	DET
framr-1738	392	37	ifrs	ifrs	PROPN
framr-1738	392	38	standards	standard	NOUN
framr-1738	392	39	to	to	PART
framr-1738	392	40	manipulate	manipulate	VERB
framr-1738	392	41	earnings	earning	NOUN
framr-1738	392	42	were	be	AUX
framr-1738	392	43	eliminated	eliminate	VERB
framr-1738	392	44	.	.	PUNCT
framr-1738	393	1	the	the	DET
framr-1738	393	2	avoidance	avoidance	NOUN
framr-1738	393	3	of	of	ADP
framr-1738	393	4	such	such	ADJ
framr-1738	393	5	actions	action	NOUN
framr-1738	393	6	was	be	AUX
framr-1738	393	7	achieved	achieve	VERB
framr-1738	393	8	because	because	SCONJ
framr-1738	393	9	translation	translation	NOUN
framr-1738	393	10	of	of	ADP
framr-1738	393	11	the	the	DET
framr-1738	393	12	2011	2011	NUM
framr-1738	393	13	sas	sas	PROPN
framr-1738	393	14	(	(	PUNCT
framr-1738	393	15	ngaap	ngaap	NOUN
framr-1738	393	16	)	)	PUNCT
framr-1738	393	17	accounting	accounting	NOUN
framr-1738	393	18	figures	figure	NOUN
framr-1738	393	19	into	into	ADP
framr-1738	393	20	their	their	PRON
framr-1738	393	21	ifrs	ifrs	NOUN
framr-1738	393	22	–	–	PUNCT
framr-1738	393	23	equivalents	equivalent	NOUN
framr-1738	393	24	was	be	AUX
framr-1738	393	25	done	do	VERB
framr-1738	393	26	by	by	ADP
framr-1738	393	27	a	a	DET
framr-1738	393	28	software	software	NOUN
framr-1738	393	29	.	.	PUNCT
framr-1738	394	1	this	this	DET
framr-1738	394	2	approach	approach	NOUN
framr-1738	394	3	therefore	therefore	ADV
framr-1738	394	4	,	,	PUNCT
framr-1738	394	5	aims	aim	VERB
framr-1738	394	6	at	at	ADP
framr-1738	394	7	isolating	isolate	VERB
framr-1738	394	8	and	and	CCONJ
framr-1738	394	9	showcasing	showcase	VERB
framr-1738	394	10	the	the	DET
framr-1738	394	11	real	real	ADJ
framr-1738	394	12	effect	effect	NOUN
framr-1738	394	13	of	of	ADP
framr-1738	394	14	the	the	DET
framr-1738	394	15	ifrs	ifrs	NOUN
framr-1738	394	16	adoption	adoption	NOUN
framr-1738	394	17	reasonably	reasonably	ADV
framr-1738	394	18	attributable	attributable	ADJ
framr-1738	394	19	to	to	ADP
framr-1738	394	20	the	the	DET
framr-1738	394	21	fundamental	fundamental	ADJ
framr-1738	394	22	differences	difference	NOUN
framr-1738	394	23	between	between	ADP
framr-1738	394	24	sas	sas	PROPN
framr-1738	394	25	/	/	SYM
framr-1738	394	26	cbn	cbn	PROPN
framr-1738	394	27	prudential	prudential	PROPN
framr-1738	394	28	guidelines	guideline	NOUN
framr-1738	394	29	and	and	CCONJ
framr-1738	394	30	ifrs	ifrs	PROPN
framr-1738	394	31	(	(	PUNCT
framr-1738	394	32	ias	ias	PROPN
framr-1738	394	33	)	)	PUNCT
framr-1738	394	34	.	.	PUNCT
framr-1738	395	1	this	this	DET
framr-1738	395	2	fundamental	fundamental	ADJ
framr-1738	395	3	framework	framework	NOUN
framr-1738	395	4	follows	follow	VERB
framr-1738	395	5	the	the	DET
framr-1738	395	6	approach	approach	NOUN
framr-1738	395	7	first	first	ADV
framr-1738	395	8	established	establish	VERB
framr-1738	395	9	and	and	CCONJ
framr-1738	395	10	used	use	VERB
framr-1738	395	11	in	in	ADP
framr-1738	395	12	nwaubani	nwaubani	NOUN
framr-1738	395	13	and	and	CCONJ
framr-1738	395	14	okoro	okoro	NOUN
framr-1738	395	15	(	(	PUNCT
framr-1738	395	16	2018	2018	NUM
framr-1738	395	17	)	)	PUNCT
framr-1738	395	18	.	.	PUNCT
framr-1738	396	1	this	this	DET
framr-1738	396	2	present	present	ADJ
framr-1738	396	3	work	work	NOUN
framr-1738	396	4	is	be	AUX
framr-1738	396	5	the	the	DET
framr-1738	396	6	first	first	ADJ
framr-1738	396	7	to	to	PART
framr-1738	396	8	adopt	adopt	VERB
framr-1738	396	9	the	the	DET
framr-1738	396	10	fundamental	fundamental	ADJ
framr-1738	396	11	framework	framework	NOUN
framr-1738	396	12	in	in	ADP
framr-1738	396	13	a	a	DET
framr-1738	396	14	study	study	NOUN
framr-1738	396	15	involving	involve	VERB
framr-1738	396	16	earnings	earning	NOUN
framr-1738	396	17	management	management	NOUN
framr-1738	396	18	.	.	PUNCT
framr-1738	397	1	3.3	3.3	NUM
framr-1738	397	2	.	.	PUNCT
framr-1738	397	3	measurement	measurement	NOUN
framr-1738	397	4	of	of	ADP
framr-1738	397	5	the	the	DET
framr-1738	397	6	variables	variable	NOUN
framr-1738	397	7	the	the	DET
framr-1738	397	8	measurement	measurement	NOUN
framr-1738	397	9	of	of	ADP
framr-1738	397	10	the	the	DET
framr-1738	397	11	selected	select	VERB
framr-1738	397	12	variables	variable	NOUN
framr-1738	397	13	are	be	AUX
framr-1738	397	14	shown	show	VERB
framr-1738	397	15	in	in	ADP
framr-1738	397	16	table	table	NOUN
framr-1738	397	17	1	1	NUM
framr-1738	397	18	below	below	ADV
framr-1738	397	19	.	.	PUNCT
framr-1738	398	1	table-1	table-1	X
framr-1738	398	2	.	.	PUNCT
framr-1738	399	1	measurement	measurement	NOUN
framr-1738	399	2	of	of	ADP
framr-1738	399	3	variables	variable	NOUN
framr-1738	399	4	of	of	ADP
framr-1738	399	5	the	the	DET
framr-1738	399	6	study	study	NOUN
framr-1738	399	7	.	.	PUNCT
framr-1738	400	1	s	s	X
framr-1738	400	2	/	/	SYM
framr-1738	400	3	n	n	CCONJ
framr-1738	400	4	variable	variable	ADJ
framr-1738	400	5	measurement	measurement	NOUN
framr-1738	400	6	/	/	SYM
framr-1738	400	7	proxied	proxie	VERB
framr-1738	400	8	as	as	ADP
framr-1738	400	9	:	:	PUNCT
framr-1738	400	10	a	a	DET
framr-1738	400	11	priori	priori	ADJ
framr-1738	400	12	expectation	expectation	NOUN
framr-1738	400	13	1	1	NUM
framr-1738	400	14	average	average	ADJ
framr-1738	400	15	profit	profit	NOUN
framr-1738	400	16	after	after	ADP
framr-1738	400	17	tax	tax	NOUN
framr-1738	400	18	-	-	PUNCT
framr-1738	400	19	apat	apat	NOUN
framr-1738	400	20	profit	profit	NOUN
framr-1738	400	21	before	before	ADP
framr-1738	400	22	tax	tax	NOUN
framr-1738	400	23	less	less	ADV
framr-1738	400	24	total	total	ADJ
framr-1738	400	25	tax	tax	NOUN
framr-1738	400	26	payable	payable	NOUN
framr-1738	400	27	for	for	ADP
framr-1738	400	28	the	the	DET
framr-1738	400	29	year	year	NOUN
framr-1738	400	30	of	of	ADP
framr-1738	400	31	each	each	DET
framr-1738	400	32	bank	bank	NOUN
framr-1738	400	33	or	or	CCONJ
framr-1738	400	34	as	as	SCONJ
framr-1738	400	35	given	give	VERB
framr-1738	400	36	in	in	ADP
framr-1738	400	37	the	the	DET
framr-1738	400	38	annual	annual	ADJ
framr-1738	400	39	report	report	NOUN
framr-1738	400	40	.	.	PUNCT
framr-1738	401	1	+	+	ADJ
framr-1738	401	2	/	/	SYM
framr-1738	401	3	2	2	NUM
framr-1738	401	4	ave	ave	NOUN
framr-1738	401	5	net	net	ADJ
framr-1738	401	6	interest	interest	NOUN
framr-1738	401	7	income	income	NOUN
framr-1738	401	8	-	-	PUNCT
framr-1738	401	9	anii	anii	ADJ
framr-1738	401	10	gross	gross	ADJ
framr-1738	401	11	interest	interest	NOUN
framr-1738	401	12	income	income	NOUN
framr-1738	401	13	less	less	ADJ
framr-1738	401	14	interest	interest	NOUN
framr-1738	401	15	expenses	expense	NOUN
framr-1738	401	16	for	for	ADP
framr-1738	401	17	the	the	DET
framr-1738	401	18	year	year	NOUN
framr-1738	401	19	for	for	ADP
framr-1738	401	20	each	each	DET
framr-1738	401	21	bank	bank	NOUN
framr-1738	401	22	or	or	CCONJ
framr-1738	401	23	as	as	SCONJ
framr-1738	401	24	given	give	VERB
framr-1738	401	25	in	in	ADP
framr-1738	401	26	the	the	DET
framr-1738	401	27	annual	annual	ADJ
framr-1738	401	28	report	report	NOUN
framr-1738	401	29	.	.	PUNCT
framr-1738	402	1	+	+	ADJ
framr-1738	402	2	/	/	SYM
framr-1738	402	3	3	3	NUM
framr-1738	402	4	ratio	ratio	NOUN
framr-1738	402	5	of	of	ADP
framr-1738	402	6	loan	loan	NOUN
framr-1738	402	7	loss	loss	NOUN
framr-1738	402	8	provision	provision	NOUN
framr-1738	402	9	to	to	PART
framr-1738	402	10	total	total	ADJ
framr-1738	402	11	loans	loan	NOUN
framr-1738	402	12	(	(	PUNCT
framr-1738	402	13	llp	llp	PROPN
framr-1738	402	14	/	/	SYM
framr-1738	402	15	tl	tl	PROPN
framr-1738	402	16	loan	loan	NOUN
framr-1738	402	17	loss	loss	NOUN
framr-1738	402	18	provision	provision	NOUN
framr-1738	402	19	divided	divide	VERB
framr-1738	402	20	by	by	ADP
framr-1738	402	21	total	total	ADJ
framr-1738	402	22	loans	loan	NOUN
framr-1738	402	23	&	&	CCONJ
framr-1738	402	24	advances	advance	NOUN
framr-1738	402	25	of	of	ADP
framr-1738	402	26	each	each	DET
framr-1738	402	27	bank	bank	NOUN
framr-1738	402	28	or	or	CCONJ
framr-1738	402	29	as	as	SCONJ
framr-1738	402	30	given	give	VERB
framr-1738	402	31	in	in	ADP
framr-1738	402	32	the	the	DET
framr-1738	402	33	annual	annual	ADJ
framr-1738	402	34	report	report	NOUN
framr-1738	402	35	.	.	PUNCT
framr-1738	403	1	+	+	ADJ
framr-1738	403	2	/	/	SYM
framr-1738	403	3	4	4	NUM
framr-1738	403	4	.	.	PUNCT
framr-1738	403	5	data	datum	NOUN
framr-1738	403	6	presentation	presentation	NOUN
framr-1738	403	7	table-2	table-2	NUM
framr-1738	403	8	.	.	PUNCT
framr-1738	403	9	average	average	ADJ
framr-1738	403	10	profit	profit	NOUN
framr-1738	403	11	after	after	ADP
framr-1738	403	12	tax	tax	NOUN
framr-1738	403	13	for	for	ADP
framr-1738	403	14	the	the	DET
framr-1738	403	15	nine	nine	NUM
framr-1738	403	16	selected	select	VERB
framr-1738	403	17	banks	bank	NOUN
framr-1738	403	18	(	(	PUNCT
framr-1738	403	19	in	in	ADP
framr-1738	403	20	n‟	n‟	NUM
framr-1738	403	21	billions	billion	NOUN
framr-1738	403	22	)	)	PUNCT
framr-1738	403	23	.	.	PUNCT
framr-1738	404	1	bank	bank	PROPN
framr-1738	404	2	sas	sa	VERB
framr-1738	404	3	a	a	DET
framr-1738	404	4	ifrs	ifrs	PROPN
framr-1738	404	5	b	b	PROPN
framr-1738	404	6	change	change	NOUN
framr-1738	404	7	in	in	ADP
framr-1738	404	8	pat	pat	PROPN
framr-1738	404	9	(	(	PUNCT
framr-1738	404	10	a	a	PROPN
framr-1738	404	11	-	-	PUNCT
framr-1738	404	12	b	b	NOUN
framr-1738	404	13	)	)	PUNCT
framr-1738	404	14	%	%	NOUN
framr-1738	404	15	change	change	NOUN
framr-1738	404	16	access	access	NOUN
framr-1738	404	17	13.70	13.70	NUM
framr-1738	404	18	5.20	5.20	NUM
framr-1738	404	19	8.50	8.50	NUM
framr-1738	404	20	62.04	62.04	NUM
framr-1738	404	21	%	%	NOUN
framr-1738	404	22	ecobank	ecobank	NOUN
framr-1738	404	23	-2.30	-2.30	PROPN
framr-1738	404	24	19.00	19.00	NUM
framr-1738	404	25	-21.30	-21.30	SYM
framr-1738	404	26	926.09	926.09	NUM
framr-1738	404	27	%	%	NOUN
framr-1738	404	28	fcmb	fcmb	NOUN
framr-1738	404	29	-11.60	-11.60	PROPN
framr-1738	404	30	11.00	11.00	NUM
framr-1738	404	31	-22.60	-22.60	NUM
framr-1738	404	32	194.83	194.83	NUM
framr-1738	404	33	%	%	NOUN
framr-1738	404	34	fidelity	fidelity	NOUN
framr-1738	404	35	6.00	6.00	NUM
framr-1738	404	36	4.00	4.00	NUM
framr-1738	404	37	2.00	2.00	NUM
framr-1738	404	38	33.33	33.33	NUM
framr-1738	404	39	%	%	NOUN
framr-1738	404	40	fbn	fbn	VERB
framr-1738	404	41	47.50	47.50	NUM
framr-1738	404	42	23.10	23.10	NUM
framr-1738	404	43	24.40	24.40	NUM
framr-1738	404	44	51.37	51.37	NUM
framr-1738	404	45	%	%	NOUN
framr-1738	404	46	gtb	gtb	NOUN
framr-1738	404	47	51.70	51.70	NUM
framr-1738	404	48	51.60	51.60	NUM
framr-1738	404	49	0.10	0.10	NUM
framr-1738	404	50	0.19	0.19	NUM
framr-1738	404	51	%	%	NOUN
framr-1738	404	52	stanbicibtc	stanbicibtc	VERB
framr-1738	404	53	6.50	6.50	NUM
framr-1738	404	54	6.60	6.60	NUM
framr-1738	404	55	-0.10	-0.10	NUM
framr-1738	404	56	-1.54	-1.54	NUM
framr-1738	404	57	%	%	NOUN
framr-1738	404	58	uba	uba	PROPN
framr-1738	404	59	-16.40	-16.40	PROPN
framr-1738	404	60	-8.00	-8.00	PROPN
framr-1738	404	61	8.40	8.40	NUM
framr-1738	404	62	51.22	51.22	NUM
framr-1738	404	63	%	%	NOUN
framr-1738	404	64	zenith	zenith	NOUN
framr-1738	404	65	37.14	37.14	NUM
framr-1738	404	66	48.70	48.70	NUM
framr-1738	404	67	-11.56	-11.56	PUNCT
framr-1738	404	68	-31.13	-31.13	NUM
framr-1738	404	69	%	%	NOUN
framr-1738	404	70	average	average	ADJ
framr-1738	404	71	14.69bn	14.69bn	PROPN
framr-1738	404	72	17.91bn	17.91bn	NUM
framr-1738	404	73	-3.22	-3.22	NUM
framr-1738	404	74	21.90	21.90	NUM
framr-1738	404	75	%	%	NOUN
framr-1738	404	76	table	table	NOUN
framr-1738	404	77	2	2	NUM
framr-1738	404	78	above	above	ADV
framr-1738	404	79	indicates	indicate	VERB
framr-1738	404	80	that	that	SCONJ
framr-1738	404	81	average	average	ADJ
framr-1738	404	82	profit	profit	NOUN
framr-1738	404	83	after	after	ADP
framr-1738	404	84	tax	tax	NOUN
framr-1738	404	85	is	be	AUX
framr-1738	404	86	higher	high	ADJ
framr-1738	404	87	under	under	ADP
framr-1738	404	88	ifrs	ifrs	PROPN
framr-1738	404	89	.	.	PUNCT
framr-1738	405	1	one	one	NUM
framr-1738	405	2	of	of	ADP
framr-1738	405	3	the	the	DET
framr-1738	405	4	likely	likely	ADJ
framr-1738	405	5	factors	factor	NOUN
framr-1738	405	6	responsible	responsible	ADJ
framr-1738	405	7	for	for	ADP
framr-1738	405	8	this	this	DET
framr-1738	405	9	outcome	outcome	NOUN
framr-1738	405	10	could	could	AUX
framr-1738	405	11	be	be	AUX
framr-1738	405	12	traced	trace	VERB
framr-1738	405	13	to	to	ADP
framr-1738	405	14	“	"	PUNCT
framr-1738	405	15	incurred	incurred	ADJ
framr-1738	405	16	loss	loss	NOUN
framr-1738	405	17	”	"	PUNCT
framr-1738	405	18	model	model	NOUN
framr-1738	405	19	in	in	ADP
framr-1738	405	20	ias	ias	PROPN
framr-1738	405	21	39	39	NUM
framr-1738	405	22	(	(	PUNCT
framr-1738	405	23	ifrs	ifrs	PROPN
framr-1738	405	24	)	)	PUNCT
framr-1738	405	25	which	which	PRON
framr-1738	405	26	required	require	VERB
framr-1738	405	27	that	that	SCONJ
framr-1738	405	28	credit	credit	NOUN
framr-1738	405	29	loss	loss	NOUN
framr-1738	405	30	should	should	AUX
framr-1738	405	31	not	not	PART
framr-1738	405	32	be	be	AUX
framr-1738	405	33	recognized	recognize	VERB
framr-1738	405	34	until	until	SCONJ
framr-1738	405	35	a	a	DET
framr-1738	405	36	credit	credit	NOUN
framr-1738	405	37	loss	loss	NOUN
framr-1738	405	38	event	event	NOUN
framr-1738	405	39	had	have	AUX
framr-1738	405	40	occurred	occur	VERB
framr-1738	405	41	.	.	PUNCT
framr-1738	406	1	the	the	DET
framr-1738	406	2	model	model	NOUN
framr-1738	406	3	delayed	delay	VERB
framr-1738	406	4	recognition	recognition	NOUN
framr-1738	406	5	of	of	ADP
framr-1738	406	6	credit	credit	NOUN
framr-1738	406	7	impairment	impairment	ADJ
framr-1738	406	8	financial	financial	ADJ
framr-1738	406	9	risk	risk	NOUN
framr-1738	406	10	and	and	CCONJ
framr-1738	406	11	management	management	NOUN
framr-1738	406	12	reviews	review	NOUN
framr-1738	406	13	,	,	PUNCT
framr-1738	406	14	2020	2020	NUM
framr-1738	406	15	,	,	PUNCT
framr-1738	406	16	6(1	6(1	NUM
framr-1738	406	17	):	):	PUNCT
framr-1738	406	18	52	52	NUM
framr-1738	406	19	-	-	SYM
framr-1738	406	20	78	78	NUM
framr-1738	406	21	66	66	NUM
framr-1738	406	22	©	©	PROPN
framr-1738	406	23	2020	2020	NUM
framr-1738	406	24	conscientia	conscientia	PROPN
framr-1738	406	25	beam	beam	PROPN
framr-1738	406	26	.	.	PUNCT
framr-1738	407	1	all	all	DET
framr-1738	407	2	rights	right	NOUN
framr-1738	407	3	reserved	reserve	VERB
framr-1738	407	4	.	.	PUNCT
framr-1738	408	1	leading	lead	VERB
framr-1738	408	2	to	to	ADP
framr-1738	408	3	under	under	ADP
framr-1738	408	4	provisioning	provisioning	NOUN
framr-1738	408	5	and	and	CCONJ
framr-1738	408	6	less	less	ADJ
framr-1738	408	7	charge	charge	NOUN
framr-1738	408	8	to	to	PART
framr-1738	408	9	profit	profit	VERB
framr-1738	408	10	.	.	PUNCT
framr-1738	409	1	thus	thus	ADV
framr-1738	409	2	,	,	PUNCT
framr-1738	409	3	it	it	PRON
framr-1738	409	4	seems	seem	VERB
framr-1738	409	5	earnings	earning	NOUN
framr-1738	409	6	management	management	NOUN
framr-1738	409	7	is	be	AUX
framr-1738	409	8	increased	increase	VERB
framr-1738	409	9	under	under	ADP
framr-1738	409	10	ias	ias	PROPN
framr-1738	409	11	/	/	SYM
framr-1738	409	12	ifrs	ifrs	PROPN
framr-1738	409	13	.	.	PUNCT
framr-1738	410	1	figure-1	figure-1	PROPN
framr-1738	410	2	.	.	PUNCT
framr-1738	411	1	graph	graph	NOUN
framr-1738	411	2	of	of	ADP
framr-1738	411	3	the	the	DET
framr-1738	411	4	average	average	ADJ
framr-1738	411	5	profit	profit	NOUN
framr-1738	411	6	after	after	ADP
framr-1738	411	7	tax	tax	NOUN
framr-1738	411	8	of	of	ADP
framr-1738	411	9	the	the	DET
framr-1738	411	10	selected	select	VERB
framr-1738	411	11	banks	bank	NOUN
framr-1738	411	12	under	under	ADP
framr-1738	411	13	sas	sas	PROPN
framr-1738	411	14	and	and	CCONJ
framr-1738	411	15	ifrs	ifrs	NOUN
framr-1738	411	16	with	with	ADP
framr-1738	411	17	differences	difference	NOUN
framr-1738	411	18	in	in	ADP
framr-1738	411	19	means	mean	NOUN
framr-1738	411	20	.	.	PUNCT
framr-1738	412	1	the	the	DET
framr-1738	412	2	movements	movement	NOUN
framr-1738	412	3	in	in	ADP
framr-1738	412	4	table	table	NOUN
framr-1738	412	5	2	2	NUM
framr-1738	412	6	are	be	AUX
framr-1738	412	7	graphically	graphically	ADV
framr-1738	412	8	represented	represent	VERB
framr-1738	412	9	as	as	ADP
framr-1738	412	10	in	in	ADP
framr-1738	412	11	figure	figure	NOUN
framr-1738	412	12	1	1	NUM
framr-1738	412	13	above	above	ADV
framr-1738	412	14	.	.	PUNCT
framr-1738	413	1	the	the	DET
framr-1738	413	2	figure	figure	NOUN
framr-1738	413	3	1	1	NUM
framr-1738	413	4	is	be	AUX
framr-1738	413	5	further	far	ADV
framr-1738	413	6	analyzed	analyze	VERB
framr-1738	413	7	under	under	ADP
framr-1738	413	8	discussion	discussion	NOUN
framr-1738	413	9	of	of	ADP
framr-1738	413	10	findings	finding	NOUN
framr-1738	413	11	.	.	PUNCT
framr-1738	414	1	table-3	table-3	NUM
framr-1738	414	2	.	.	PUNCT
framr-1738	415	1	average	average	ADJ
framr-1738	415	2	net	net	ADJ
framr-1738	415	3	interest	interest	NOUN
framr-1738	415	4	income	income	NOUN
framr-1738	415	5	(	(	PUNCT
framr-1738	415	6	anii	anii	PROPN
framr-1738	415	7	)	)	PUNCT
framr-1738	415	8	of	of	ADP
framr-1738	415	9	the	the	DET
framr-1738	415	10	selected	selected	ADJ
framr-1738	415	11	nine	nine	NUM
framr-1738	415	12	banks	bank	NOUN
framr-1738	415	13	(	(	PUNCT
framr-1738	415	14	in	in	ADP
framr-1738	415	15	n‟	n‟	NUM
framr-1738	415	16	billions	billion	NOUN
framr-1738	415	17	)	)	PUNCT
framr-1738	415	18	.	.	PUNCT
framr-1738	416	1	bank	bank	PROPN
framr-1738	416	2	sas	sa	VERB
framr-1738	416	3	a	a	DET
framr-1738	416	4	ifrs	ifrs	PROPN
framr-1738	416	5	b	b	PROPN
framr-1738	416	6	change	change	NOUN
framr-1738	416	7	in	in	ADP
framr-1738	416	8	nii(a	nii(a	PROPN
framr-1738	416	9	-	-	PUNCT
framr-1738	416	10	b	b	NOUN
framr-1738	416	11	)	)	PUNCT
framr-1738	416	12	%	%	NOUN
framr-1738	416	13	change	change	NOUN
framr-1738	416	14	access	access	NOUN
framr-1738	416	15	48.00	48.00	NUM
framr-1738	416	16	51.00	51.00	NUM
framr-1738	416	17	-3.00	-3.00	NUM
framr-1738	416	18	-6.25	-6.25	NOUN
framr-1738	416	19	%	%	NOUN
framr-1738	416	20	ecobank	ecobank	NOUN
framr-1738	416	21	28.20	28.20	NUM
framr-1738	416	22	31.30	31.30	NUM
framr-1738	416	23	3.10	3.10	NUM
framr-1738	416	24	-11.00	-11.00	PROPN
framr-1738	416	25	%	%	NOUN
framr-1738	416	26	fcmb	fcmb	NOUN
framr-1738	416	27	28.10	28.10	NUM
framr-1738	416	28	31.30	31.30	NUM
framr-1738	416	29	3.20	3.20	NUM
framr-1738	416	30	-11.39	-11.39	PROPN
framr-1738	416	31	%	%	NOUN
framr-1738	416	32	fidelity	fidelity	NOUN
framr-1738	416	33	29.20	29.20	NUM
framr-1738	416	34	30.50	30.50	NUM
framr-1738	416	35	-1.30	-1.30	PRON
framr-1738	416	36	-4.45	-4.45	NOUN
framr-1738	416	37	%	%	NOUN
framr-1738	416	38	fbn	fbn	VERB
framr-1738	416	39	178.00	178.00	NUM
framr-1738	416	40	167.00	167.00	NUM
framr-1738	416	41	11.00	11.00	NUM
framr-1738	416	42	6.17	6.17	NUM
framr-1738	416	43	%	%	NOUN
framr-1738	416	44	gtb	gtb	NOUN
framr-1738	416	45	99.00	99.00	NUM
framr-1738	416	46	94.00	94.00	NUM
framr-1738	416	47	5.00	5.00	NUM
framr-1738	416	48	5.05	5.05	NUM
framr-1738	416	49	%	%	NOUN
framr-1738	416	50	stanbicibtc	stanbicibtc	VERB
framr-1738	416	51	29.80	29.80	NUM
framr-1738	416	52	27.60	27.60	NUM
framr-1738	416	53	2.20	2.20	NUM
framr-1738	416	54	7.38	7.38	NUM
framr-1738	416	55	%	%	NOUN
framr-1738	416	56	uba	uba	PROPN
framr-1738	416	57	62.00	62.00	NUM
framr-1738	416	58	56.00	56.00	NUM
framr-1738	416	59	6.00	6.00	NUM
framr-1738	416	60	9.67	9.67	NUM
framr-1738	416	61	%	%	NOUN
framr-1738	416	62	zenith	zenith	NOUN
framr-1738	416	63	118.00	118.00	NUM
framr-1738	416	64	122.00	122.00	NUM
framr-1738	416	65	-4.00	-4.00	NUM
framr-1738	416	66	-3.38	-3.38	NUM
framr-1738	416	67	%	%	NOUN
framr-1738	416	68	average	average	NOUN
framr-1738	416	69	68.92bn	68.92bn	NUM
framr-1738	416	70	67.86bn	67.86bn	NUM
framr-1738	416	71	1.06	1.06	NUM
framr-1738	416	72	1.53	1.53	NUM
framr-1738	416	73	%	%	NOUN
framr-1738	416	74	table	table	NOUN
framr-1738	416	75	3	3	NUM
framr-1738	416	76	shows	show	VERB
framr-1738	416	77	that	that	SCONJ
framr-1738	416	78	the	the	DET
framr-1738	416	79	average	average	ADJ
framr-1738	416	80	net	net	ADJ
framr-1738	416	81	interest	interest	NOUN
framr-1738	416	82	income	income	NOUN
framr-1738	416	83	of	of	ADP
framr-1738	416	84	the	the	DET
framr-1738	416	85	banks	bank	NOUN
framr-1738	416	86	is	be	AUX
framr-1738	416	87	higher	high	ADJ
framr-1738	416	88	under	under	ADP
framr-1738	416	89	the	the	DET
framr-1738	416	90	nigerian	nigerian	ADJ
framr-1738	416	91	gaap	gaap	PROPN
framr-1738	416	92	(	(	PUNCT
framr-1738	416	93	ngaap	ngaap	PROPN
framr-1738	416	94	)	)	PUNCT
framr-1738	416	95	.	.	PUNCT
framr-1738	417	1	one	one	NUM
framr-1738	417	2	of	of	ADP
framr-1738	417	3	the	the	DET
framr-1738	417	4	explanations	explanation	NOUN
framr-1738	417	5	for	for	ADP
framr-1738	417	6	this	this	DET
framr-1738	417	7	position	position	NOUN
framr-1738	417	8	may	may	AUX
framr-1738	417	9	derive	derive	VERB
framr-1738	417	10	from	from	ADP
framr-1738	417	11	level	level	NOUN
framr-1738	417	12	of	of	ADP
framr-1738	417	13	discretion	discretion	NOUN
framr-1738	417	14	allowed	allow	VERB
framr-1738	417	15	the	the	DET
framr-1738	417	16	manger	manger	NOUN
framr-1738	417	17	under	under	ADP
framr-1738	417	18	ngaap	ngaap	NOUN
framr-1738	417	19	in	in	ADP
framr-1738	417	20	applying	apply	VERB
framr-1738	417	21	his	his	PRON
framr-1738	417	22	professional	professional	ADJ
framr-1738	417	23	judgment	judgment	NOUN
framr-1738	417	24	in	in	ADP
framr-1738	417	25	classifying	classify	VERB
framr-1738	417	26	loans	loan	NOUN
framr-1738	417	27	for	for	ADP
framr-1738	417	28	the	the	DET
framr-1738	417	29	purpose	purpose	NOUN
framr-1738	417	30	of	of	ADP
framr-1738	417	31	interest	interest	NOUN
framr-1738	417	32	income	income	NOUN
framr-1738	417	33	suspension	suspension	NOUN
framr-1738	417	34	among	among	ADP
framr-1738	417	35	others	other	NOUN
framr-1738	417	36	.	.	PUNCT
framr-1738	418	1	with	with	ADP
framr-1738	418	2	the	the	DET
framr-1738	418	3	discretion	discretion	NOUN
framr-1738	418	4	,	,	PUNCT
framr-1738	418	5	the	the	DET
framr-1738	418	6	manager	manager	NOUN
framr-1738	418	7	could	could	AUX
framr-1738	418	8	favor	favor	VERB
framr-1738	418	9	low	low	ADJ
framr-1738	418	10	interest	interest	NOUN
framr-1738	418	11	income	income	NOUN
framr-1738	418	12	suspension	suspension	NOUN
framr-1738	418	13	hence	hence	ADV
framr-1738	418	14	higher	high	ADJ
framr-1738	418	15	interest	interest	NOUN
framr-1738	418	16	income	income	NOUN
framr-1738	418	17	.	.	PUNCT
framr-1738	419	1	manager‟s	manager‟	NOUN
framr-1738	419	2	discretion	discretion	NOUN
framr-1738	419	3	under	under	ADP
framr-1738	419	4	ias	ias	PROPN
framr-1738	419	5	39	39	NUM
framr-1738	419	6	(	(	PUNCT
framr-1738	419	7	which	which	PRON
framr-1738	419	8	was	be	AUX
framr-1738	419	9	the	the	DET
framr-1738	419	10	operative	operative	ADJ
framr-1738	419	11	ifrs	ifrs	NOUN
framr-1738	419	12	on	on	ADP
framr-1738	419	13	the	the	DET
framr-1738	419	14	date	date	NOUN
framr-1738	419	15	of	of	ADP
framr-1738	419	16	mandatory	mandatory	ADJ
framr-1738	419	17	ifrs	ifrs	NOUN
framr-1738	419	18	adoption	adoption	NOUN
framr-1738	419	19	in	in	ADP
framr-1738	419	20	nigeria	nigeria	PROPN
framr-1738	419	21	)	)	PUNCT
framr-1738	419	22	was	be	AUX
framr-1738	419	23	much	much	ADV
framr-1738	419	24	more	more	ADV
framr-1738	419	25	curtailed	curtail	VERB
framr-1738	419	26	.	.	PUNCT
framr-1738	420	1	the	the	DET
framr-1738	420	2	lower	low	ADJ
framr-1738	420	3	average	average	ADJ
framr-1738	420	4	net	net	ADJ
framr-1738	420	5	interest	interest	NOUN
framr-1738	420	6	income	income	NOUN
framr-1738	420	7	shown	show	VERB
framr-1738	420	8	under	under	ADP
framr-1738	420	9	ifrs	ifrs	PROPN
framr-1738	420	10	suggests	suggest	VERB
framr-1738	420	11	lower	low	ADJ
framr-1738	420	12	earnings	earning	NOUN
framr-1738	420	13	management	management	NOUN
framr-1738	420	14	under	under	ADP
framr-1738	420	15	ifrs	ifrs	PROPN
framr-1738	420	16	regime	regime	NOUN
framr-1738	420	17	.	.	PUNCT
framr-1738	421	1	the	the	DET
framr-1738	421	2	graphical	graphical	ADJ
framr-1738	421	3	representation	representation	NOUN
framr-1738	421	4	of	of	ADP
framr-1738	421	5	table	table	NOUN
framr-1738	421	6	3	3	NUM
framr-1738	421	7	is	be	AUX
framr-1738	421	8	given	give	VERB
framr-1738	421	9	in	in	ADP
framr-1738	421	10	figure	figure	NOUN
framr-1738	421	11	2	2	NUM
framr-1738	421	12	below	below	ADV
framr-1738	421	13	and	and	CCONJ
framr-1738	421	14	is	be	AUX
framr-1738	421	15	discussed	discuss	VERB
framr-1738	421	16	further	far	ADV
framr-1738	421	17	under	under	ADP
framr-1738	421	18	findings	finding	NOUN
framr-1738	421	19	.	.	PUNCT
framr-1738	422	1	financial	financial	ADJ
framr-1738	422	2	risk	risk	NOUN
framr-1738	422	3	and	and	CCONJ
framr-1738	422	4	management	management	NOUN
framr-1738	422	5	reviews	review	NOUN
framr-1738	422	6	,	,	PUNCT
framr-1738	422	7	2020	2020	NUM
framr-1738	422	8	,	,	PUNCT
framr-1738	422	9	6(1	6(1	NUM
framr-1738	422	10	):	):	PUNCT
framr-1738	422	11	52	52	NUM
framr-1738	422	12	-	-	SYM
framr-1738	422	13	78	78	NUM
framr-1738	422	14	67	67	NUM
framr-1738	422	15	©	©	PROPN
framr-1738	422	16	2020	2020	NUM
framr-1738	422	17	conscientia	conscientia	PROPN
framr-1738	422	18	beam	beam	PROPN
framr-1738	422	19	.	.	PUNCT
framr-1738	423	1	all	all	DET
framr-1738	423	2	rights	right	NOUN
framr-1738	423	3	reserved	reserve	VERB
framr-1738	423	4	.	.	PUNCT
framr-1738	424	1	figure-2	figure-2	X
framr-1738	424	2	.	.	PUNCT
framr-1738	424	3	net	net	ADJ
framr-1738	424	4	interest	interest	NOUN
framr-1738	424	5	income	income	NOUN
framr-1738	424	6	under	under	ADP
framr-1738	424	7	sas	sas	PROPN
framr-1738	424	8	and	and	CCONJ
framr-1738	424	9	ifrs	ifrs	NOUN
framr-1738	424	10	with	with	ADP
framr-1738	424	11	differences	difference	NOUN
framr-1738	424	12	in	in	ADP
framr-1738	424	13	the	the	DET
framr-1738	424	14	means	mean	NOUN
framr-1738	424	15	.	.	PUNCT
framr-1738	425	1	table-4	table-4	X
framr-1738	425	2	.	.	PUNCT
framr-1738	426	1	average	average	ADJ
framr-1738	426	2	ratio	ratio	NOUN
framr-1738	426	3	of	of	ADP
framr-1738	426	4	loan	loan	NOUN
framr-1738	426	5	loss	loss	NOUN
framr-1738	426	6	provisions	provision	NOUN
framr-1738	426	7	to	to	PART
framr-1738	426	8	total	total	VERB
framr-1738	426	9	loans	loan	NOUN
framr-1738	426	10	and	and	CCONJ
framr-1738	426	11	advances	advance	NOUN
framr-1738	426	12	(	(	PUNCT
framr-1738	426	13	allp	allp	PROPN
framr-1738	426	14	/	/	SYM
framr-1738	426	15	tl)of	tl)of	ADP
framr-1738	426	16	the	the	DET
framr-1738	426	17	banks	bank	NOUN
framr-1738	426	18	.	.	PUNCT
framr-1738	427	1	bank	bank	PROPN
framr-1738	427	2	sas	sas	PROPN
framr-1738	427	3	-a	-a	PROPN
framr-1738	427	4	ifrs	ifrs	PROPN
framr-1738	427	5	-	-	PUNCT
framr-1738	427	6	b	b	PROPN
framr-1738	427	7	change	change	NOUN
framr-1738	427	8	(	(	PUNCT
framr-1738	427	9	a	a	DET
framr-1738	427	10	-	-	PUNCT
framr-1738	427	11	b	b	NOUN
framr-1738	427	12	)	)	PUNCT
framr-1738	427	13	%	%	NOUN
framr-1738	427	14	change	change	NOUN
framr-1738	427	15	access	access	NOUN
framr-1738	427	16	2.95	2.95	NUM
framr-1738	427	17	3.90	3.90	NUM
framr-1738	427	18	-0.95	-0.95	NUM
framr-1738	427	19	-32.20	-32.20	NUM
framr-1738	427	20	%	%	NOUN
framr-1738	427	21	ecobank	ecobank	NOUN
framr-1738	427	22	0.02	0.02	NUM
framr-1738	427	23	3.72	3.72	NUM
framr-1738	427	24	3.70	3.70	NUM
framr-1738	427	25	-18,500	-18,500	NOUN
framr-1738	427	26	%	%	NOUN
framr-1738	427	27	fcmb	fcmb	NOUN
framr-1738	427	28	12.70	12.70	NUM
framr-1738	427	29	6.70	6.70	NUM
framr-1738	427	30	6.00	6.00	NUM
framr-1738	427	31	47.24	47.24	NUM
framr-1738	427	32	%	%	NOUN
framr-1738	427	33	fidelity	fidelity	NOUN
framr-1738	427	34	1.70	1.70	NUM
framr-1738	427	35	5.80	5.80	NUM
framr-1738	427	36	-4.10	-4.10	PRON
framr-1738	427	37	-241.17	-241.17	PROPN
framr-1738	427	38	%	%	NOUN
framr-1738	427	39	fbn	fbn	NOUN
framr-1738	427	40	2.50	2.50	NUM
framr-1738	427	41	2.80	2.80	NUM
framr-1738	427	42	-0.30	-0.30	NUM
framr-1738	427	43	12.00	12.00	NUM
framr-1738	427	44	%	%	NOUN
framr-1738	427	45	gtb	gtb	NOUN
framr-1738	427	46	2.80	2.80	NUM
framr-1738	427	47	2.80	2.80	NUM
framr-1738	427	48	0.00	0.00	NUM
framr-1738	427	49	0.00	0.00	NUM
framr-1738	427	50	%	%	NOUN
framr-1738	427	51	stanbicibtc	stanbicibtc	VERB
framr-1738	427	52	1.60	1.60	NUM
framr-1738	427	53	1.30	1.30	NUM
framr-1738	427	54	0.30	0.30	NUM
framr-1738	427	55	-18.75	-18.75	PROPN
framr-1738	427	56	%	%	NOUN
framr-1738	427	57	uba	uba	PROPN
framr-1738	427	58	3.00	3.00	NUM
framr-1738	427	59	1.50	1.50	NUM
framr-1738	427	60	1.50	1.50	NUM
framr-1738	427	61	50.00	50.00	NUM
framr-1738	427	62	%	%	NOUN
framr-1738	427	63	zenith	zenith	NOUN
framr-1738	427	64	3.50	3.50	NUM
framr-1738	427	65	1.90	1.90	NUM
framr-1738	427	66	1.60	1.60	NUM
framr-1738	427	67	-45.71	-45.71	PROPN
framr-1738	427	68	%	%	NOUN
framr-1738	427	69	average	average	NOUN
framr-1738	427	70	3.42	3.42	NUM
framr-1738	427	71	%	%	NOUN
framr-1738	427	72	3.38	3.38	NUM
framr-1738	427	73	%	%	NOUN
framr-1738	427	74	0.04	0.04	NUM
framr-1738	427	75	1.16	1.16	NUM
framr-1738	427	76	%	%	NOUN
framr-1738	427	77	table	table	NOUN
framr-1738	427	78	4	4	NUM
framr-1738	427	79	presents	present	VERB
framr-1738	427	80	ratio	ratio	NOUN
framr-1738	427	81	of	of	ADP
framr-1738	427	82	loan	loan	NOUN
framr-1738	427	83	loss	loss	NOUN
framr-1738	427	84	provisions	provision	NOUN
framr-1738	427	85	to	to	PART
framr-1738	427	86	total	total	VERB
framr-1738	427	87	loans	loan	NOUN
framr-1738	427	88	and	and	CCONJ
framr-1738	427	89	advances	advance	NOUN
framr-1738	427	90	(	(	PUNCT
framr-1738	427	91	ll	ll	NOUN
framr-1738	427	92	/	/	SYM
framr-1738	427	93	tl	tl	PROPN
framr-1738	427	94	)	)	PUNCT
framr-1738	427	95	of	of	ADP
framr-1738	427	96	the	the	DET
framr-1738	427	97	selected	select	VERB
framr-1738	427	98	banks	bank	NOUN
framr-1738	427	99	under	under	ADP
framr-1738	427	100	sas	sas	PROPN
framr-1738	427	101	and	and	CCONJ
framr-1738	427	102	ifrs	ifrs	PROPN
framr-1738	427	103	/	/	SYM
framr-1738	427	104	ias39	ias39	PROPN
framr-1738	427	105	.	.	PUNCT
framr-1738	428	1	the	the	DET
framr-1738	428	2	ratio	ratio	NOUN
framr-1738	428	3	of	of	ADP
framr-1738	428	4	loan	loan	NOUN
framr-1738	428	5	loss	loss	NOUN
framr-1738	428	6	provisions	provision	NOUN
framr-1738	428	7	is	be	AUX
framr-1738	428	8	one	one	NUM
framr-1738	428	9	of	of	ADP
framr-1738	428	10	the	the	DET
framr-1738	428	11	instruments	instrument	NOUN
framr-1738	428	12	for	for	ADP
framr-1738	428	13	earnings	earning	NOUN
framr-1738	428	14	management	management	NOUN
framr-1738	428	15	(	(	PUNCT
framr-1738	428	16	dechow	dechow	X
framr-1738	428	17	et	et	PROPN
framr-1738	428	18	al	al	PROPN
framr-1738	428	19	.	.	PROPN
framr-1738	428	20	,	,	PUNCT
framr-1738	428	21	1995	1995	NUM
framr-1738	428	22	;	;	PUNCT
framr-1738	428	23	hassan	hassan	PROPN
framr-1738	428	24	,	,	PUNCT
framr-1738	428	25	2015	2015	NUM
framr-1738	428	26	;	;	PUNCT
framr-1738	428	27	kothari	kothari	PROPN
framr-1738	428	28	et	et	PROPN
framr-1738	428	29	al	al	PROPN
framr-1738	428	30	.	.	PROPN
framr-1738	428	31	,	,	PUNCT
framr-1738	428	32	2005	2005	NUM
framr-1738	428	33	;	;	PUNCT
framr-1738	428	34	kouki	kouki	PROPN
framr-1738	428	35	,	,	PUNCT
framr-1738	428	36	2018	2018	NUM
framr-1738	428	37	)	)	PUNCT
framr-1738	428	38	.	.	PUNCT
framr-1738	429	1	under	under	ADP
framr-1738	429	2	the	the	DET
framr-1738	429	3	“	"	PUNCT
framr-1738	429	4	incurred	incurred	ADJ
framr-1738	429	5	loss	loss	NOUN
framr-1738	429	6	”	"	PUNCT
framr-1738	429	7	model	model	NOUN
framr-1738	429	8	in	in	ADP
framr-1738	429	9	ias	ias	PROPN
framr-1738	429	10	39	39	NUM
framr-1738	429	11	/	/	SYM
framr-1738	429	12	ifrs	ifrs	NOUN
framr-1738	429	13	managers	manager	NOUN
framr-1738	429	14	could	could	AUX
framr-1738	429	15	provide	provide	VERB
framr-1738	429	16	for	for	ADP
framr-1738	429	17	credit	credit	NOUN
framr-1738	429	18	impairment	impairment	NOUN
framr-1738	429	19	only	only	ADV
framr-1738	429	20	when	when	SCONJ
framr-1738	429	21	a	a	DET
framr-1738	429	22	credit	credit	NOUN
framr-1738	429	23	-	-	PUNCT
framr-1738	429	24	loss	loss	NOUN
framr-1738	429	25	event	event	NOUN
framr-1738	429	26	had	have	AUX
framr-1738	429	27	occurred	occur	VERB
framr-1738	429	28	.	.	PUNCT
framr-1738	430	1	this	this	DET
framr-1738	430	2	requirement	requirement	NOUN
framr-1738	430	3	checkmated	checkmate	VERB
framr-1738	430	4	the	the	DET
framr-1738	430	5	ability	ability	NOUN
framr-1738	430	6	of	of	ADP
framr-1738	430	7	a	a	DET
framr-1738	430	8	manager	manager	NOUN
framr-1738	430	9	to	to	PART
framr-1738	430	10	engage	engage	VERB
framr-1738	430	11	in	in	ADP
framr-1738	430	12	earnings	earning	NOUN
framr-1738	430	13	management	management	NOUN
framr-1738	430	14	exploiting	exploit	VERB
framr-1738	430	15	loan	loan	NOUN
framr-1738	430	16	loss	loss	NOUN
framr-1738	430	17	provisioning	provision	VERB
framr-1738	430	18	avenue	avenue	PROPN
framr-1738	430	19	.	.	PUNCT
framr-1738	431	1	on	on	ADP
framr-1738	431	2	the	the	DET
framr-1738	431	3	other	other	ADJ
framr-1738	431	4	hand	hand	NOUN
framr-1738	431	5	,	,	PUNCT
framr-1738	431	6	the	the	DET
framr-1738	431	7	“	"	PUNCT
framr-1738	431	8	perceived	perceive	VERB
framr-1738	431	9	loss	loss	NOUN
framr-1738	431	10	”	"	PUNCT
framr-1738	431	11	model	model	NOUN
framr-1738	431	12	prescribed	prescribe	VERB
framr-1738	431	13	by	by	ADP
framr-1738	431	14	sas	sas	PROPN
framr-1738	431	15	/	/	SYM
framr-1738	431	16	ngaap	ngaap	PROPN
framr-1738	431	17	provided	provide	VERB
framr-1738	431	18	the	the	DET
framr-1738	431	19	managers	manager	NOUN
framr-1738	431	20	the	the	DET
framr-1738	431	21	opportunity	opportunity	NOUN
framr-1738	431	22	to	to	PART
framr-1738	431	23	bring	bring	VERB
framr-1738	431	24	their	their	PRON
framr-1738	431	25	personal	personal	ADJ
framr-1738	431	26	judgment	judgment	NOUN
framr-1738	431	27	to	to	PART
framr-1738	431	28	bear	bear	VERB
framr-1738	431	29	on	on	ADP
framr-1738	431	30	recognition	recognition	NOUN
framr-1738	431	31	and	and	CCONJ
framr-1738	431	32	treatment	treatment	NOUN
framr-1738	431	33	of	of	ADP
framr-1738	431	34	credit	credit	NOUN
framr-1738	431	35	impairment	impairment	NOUN
framr-1738	431	36	.	.	PUNCT
framr-1738	432	1	this	this	DET
framr-1738	432	2	situation	situation	NOUN
framr-1738	432	3	suggests	suggest	VERB
framr-1738	432	4	presence	presence	NOUN
framr-1738	432	5	of	of	ADP
framr-1738	432	6	earnings	earning	NOUN
framr-1738	432	7	management	management	NOUN
framr-1738	432	8	under	under	ADP
framr-1738	432	9	the	the	DET
framr-1738	432	10	sas	sa	NOUN
framr-1738	432	11	and	and	CCONJ
framr-1738	432	12	less	less	ADV
framr-1738	432	13	under	under	ADP
framr-1738	432	14	ifrs	ifrs	PROPN
framr-1738	432	15	.	.	PUNCT
framr-1738	433	1	however	however	ADV
framr-1738	433	2	,	,	PUNCT
framr-1738	433	3	this	this	PRON
framr-1738	433	4	would	would	AUX
framr-1738	433	5	be	be	AUX
framr-1738	433	6	confirm	confirm	VERB
framr-1738	433	7	by	by	ADP
framr-1738	433	8	the	the	DET
framr-1738	433	9	hypothesis	hypothesis	NOUN
framr-1738	433	10	testing	testing	NOUN
framr-1738	433	11	.	.	PUNCT
framr-1738	434	1	financial	financial	ADJ
framr-1738	434	2	risk	risk	NOUN
framr-1738	434	3	and	and	CCONJ
framr-1738	434	4	management	management	NOUN
framr-1738	434	5	reviews	review	NOUN
framr-1738	434	6	,	,	PUNCT
framr-1738	434	7	2020	2020	NUM
framr-1738	434	8	,	,	PUNCT
framr-1738	434	9	6(1	6(1	NUM
framr-1738	434	10	):	):	PUNCT
framr-1738	434	11	52	52	NUM
framr-1738	434	12	-	-	SYM
framr-1738	434	13	78	78	NUM
framr-1738	434	14	68	68	NUM
framr-1738	434	15	©	©	PROPN
framr-1738	434	16	2020	2020	NUM
framr-1738	434	17	conscientia	conscientia	PROPN
framr-1738	434	18	beam	beam	PROPN
framr-1738	434	19	.	.	PUNCT
framr-1738	435	1	all	all	DET
framr-1738	435	2	rights	right	NOUN
framr-1738	435	3	reserved	reserve	VERB
framr-1738	435	4	.	.	PUNCT
framr-1738	436	1	figure-3	figure-3	PUNCT
framr-1738	436	2	.	.	PUNCT
framr-1738	437	1	ratio	ratio	NOUN
framr-1738	437	2	of	of	ADP
framr-1738	437	3	loan	loan	NOUN
framr-1738	437	4	loss	loss	NOUN
framr-1738	437	5	provisions	provision	NOUN
framr-1738	437	6	under	under	ADP
framr-1738	437	7	sas	sas	PROPN
framr-1738	437	8	and	and	CCONJ
framr-1738	437	9	ifrs	ifrs	NOUN
framr-1738	437	10	with	with	ADP
framr-1738	437	11	differences	difference	NOUN
framr-1738	437	12	in	in	ADP
framr-1738	437	13	the	the	DET
framr-1738	437	14	means	mean	NOUN
framr-1738	437	15	.	.	PUNCT
framr-1738	438	1	4.1	4.1	NUM
framr-1738	438	2	.	.	PUNCT
framr-1738	438	3	results	result	NOUN
framr-1738	438	4	of	of	ADP
framr-1738	438	5	the	the	DET
framr-1738	438	6	paired	pair	VERB
framr-1738	438	7	student	student	NOUN
framr-1738	438	8	t	t	PROPN
framr-1738	438	9	-	-	PUNCT
framr-1738	438	10	test	test	NOUN
framr-1738	438	11	table-5	table-5	PROPN
framr-1738	438	12	.	.	PUNCT
framr-1738	439	1	profit	profit	NOUN
framr-1738	439	2	after	after	ADP
framr-1738	439	3	tax	tax	NOUN
framr-1738	439	4	result	result	NOUN
framr-1738	439	5	.	.	PUNCT
framr-1738	440	1	t	t	NOUN
framr-1738	440	2	-	-	PUNCT
framr-1738	440	3	testprofit	testprofit	NOUN
framr-1738	440	4	after	after	ADP
framr-1738	440	5	tax	tax	NOUN
framr-1738	440	6	;	;	PUNCT
framr-1738	440	7	pat	pat	NOUN
framr-1738	440	8	paired	pair	VERB
framr-1738	440	9	samples	sample	NOUN
framr-1738	440	10	statistics	statistic	NOUN
framr-1738	440	11	mean	mean	VERB
framr-1738	440	12	n	n	PRON
framr-1738	440	13	std	std	PROPN
framr-1738	440	14	.	.	PUNCT
framr-1738	441	1	deviation	deviation	NOUN
framr-1738	441	2	std	std	NOUN
framr-1738	441	3	.	.	PUNCT
framr-1738	441	4	error	error	NOUN
framr-1738	441	5	mean	mean	NOUN
framr-1738	441	6	pair	pair	NOUN
framr-1738	441	7	1	1	NUM
framr-1738	441	8	sas	sas	VERB
framr-1738	441	9	14.6933	14.6933	NUM
framr-1738	441	10	9	9	NUM
framr-1738	441	11	25.10036	25.10036	NUM
framr-1738	441	12	8.36679	8.36679	NUM
framr-1738	441	13	ifrs	ifrs	NOUN
framr-1738	441	14	17.9111	17.9111	NUM
framr-1738	441	15	9	9	NUM
framr-1738	441	16	20.35064	20.35064	NUM
framr-1738	441	17	6.78355	6.78355	NUM
framr-1738	441	18	paired	pair	VERB
framr-1738	441	19	samples	sample	NOUN
framr-1738	441	20	correlations	correlation	NOUN
framr-1738	441	21	n	n	PRON
framr-1738	441	22	correlation	correlation	NOUN
framr-1738	441	23	sig	sig	NOUN
framr-1738	441	24	.	.	PUNCT
framr-1738	442	1	pat	pat	PROPN
framr-1738	442	2	sas	sas	PROPN
framr-1738	442	3	&	&	CCONJ
framr-1738	442	4	ifrs	ifrs	PROPN
framr-1738	442	5	9	9	NUM
framr-1738	442	6	.808	.808	NUM
framr-1738	442	7	.008	.008	NUM
framr-1738	442	8	paired	pair	VERB
framr-1738	442	9	samples	sample	NOUN
framr-1738	442	10	test	test	NOUN
framr-1738	442	11	paired	pair	VERB
framr-1738	442	12	differences	difference	NOUN
framr-1738	442	13	t	t	PROPN
framr-1738	442	14	df	df	PROPN
framr-1738	442	15	sig	sig	PROPN
framr-1738	442	16	.	.	PUNCT
framr-1738	443	1	(	(	PUNCT
framr-1738	443	2	2tailed	2tailed	NUM
framr-1738	443	3	)	)	PUNCT
framr-1738	443	4	mean	mean	ADJ
framr-1738	443	5	std	std	X
framr-1738	443	6	.	.	PUNCT
framr-1738	444	1	deviation	deviation	NOUN
framr-1738	444	2	std	std	NOUN
framr-1738	444	3	.	.	PUNCT
framr-1738	444	4	error	error	NOUN
framr-1738	444	5	mean	mean	VERB
framr-1738	444	6	95	95	NUM
framr-1738	444	7	%	%	NOUN
framr-1738	444	8	confidence	confidence	NOUN
framr-1738	444	9	interval	interval	NOUN
framr-1738	444	10	of	of	ADP
framr-1738	444	11	the	the	DET
framr-1738	444	12	difference	difference	NOUN
framr-1738	444	13	lower	low	ADJ
framr-1738	444	14	upper	upper	ADJ
framr-1738	444	15	pat	pat	PROPN
framr-1738	444	16	sas	sas	PROPN
framr-1738	444	17	ifrs	ifrs	PROPN
framr-1738	444	18	-3.21778	-3.21778	PROPN
framr-1738	444	19	14.77788	14.77788	NUM
framr-1738	444	20	4.92596	4.92596	NUM
framr-1738	444	21	-14.57706	-14.57706	SYM
framr-1738	444	22	8.14151	8.14151	NUM
framr-1738	444	23	-.653	-.653	X
framr-1738	444	24	8	8	NUM
framr-1738	444	25	.532	.532	NUM
framr-1738	444	26	from	from	ADP
framr-1738	444	27	the	the	DET
framr-1738	444	28	result	result	NOUN
framr-1738	444	29	of	of	ADP
framr-1738	444	30	the	the	DET
framr-1738	444	31	paired	pair	VERB
framr-1738	444	32	t	t	NOUN
framr-1738	444	33	-	-	PUNCT
framr-1738	444	34	test	test	NOUN
framr-1738	444	35	on	on	ADP
framr-1738	444	36	table	table	NOUN
framr-1738	444	37	5	5	NUM
framr-1738	444	38	above	above	ADV
framr-1738	444	39	,	,	PUNCT
framr-1738	444	40	the	the	DET
framr-1738	444	41	ifrs	ifrs	PROPN
framr-1738	444	42	adoption	adoption	NOUN
framr-1738	444	43	gives	give	VERB
framr-1738	444	44	higher	high	ADJ
framr-1738	444	45	profit	profit	NOUN
framr-1738	444	46	after	after	ADP
framr-1738	444	47	tax	tax	NOUN
framr-1738	444	48	with	with	ADP
framr-1738	444	49	a	a	DET
framr-1738	444	50	mean	mean	NOUN
framr-1738	444	51	of	of	ADP
framr-1738	444	52	-3.21778	-3.21778	NOUN
framr-1738	444	53	when	when	SCONJ
framr-1738	444	54	compared	compare	VERB
framr-1738	444	55	with	with	ADP
framr-1738	444	56	ngaap	ngaap	PROPN
framr-1738	444	57	.	.	PUNCT
framr-1738	445	1	this	this	PRON
framr-1738	445	2	implies	imply	VERB
framr-1738	445	3	presence	presence	NOUN
framr-1738	445	4	of	of	ADP
framr-1738	445	5	higher	high	ADJ
framr-1738	445	6	earnings	earning	NOUN
framr-1738	445	7	management	management	NOUN
framr-1738	445	8	.	.	PUNCT
framr-1738	446	1	however	however	ADV
framr-1738	446	2	,	,	PUNCT
framr-1738	446	3	the	the	DET
framr-1738	446	4	increase	increase	NOUN
framr-1738	446	5	is	be	AUX
framr-1738	446	6	insignificant	insignificant	ADJ
framr-1738	446	7	with	with	ADP
framr-1738	446	8	p	p	NOUN
framr-1738	446	9	-	-	PUNCT
framr-1738	446	10	value	value	NOUN
framr-1738	446	11	of	of	ADP
framr-1738	446	12	0.532	0.532	NUM
framr-1738	446	13	.	.	PUNCT
framr-1738	447	1	detailed	detailed	ADJ
framr-1738	447	2	analysis	analysis	NOUN
framr-1738	447	3	is	be	AUX
framr-1738	447	4	given	give	VERB
framr-1738	447	5	under	under	ADP
framr-1738	447	6	discussion	discussion	NOUN
framr-1738	447	7	of	of	ADP
framr-1738	447	8	finding	find	VERB
framr-1738	447	9	below	below	ADV
framr-1738	447	10	.	.	PUNCT
framr-1738	448	1	financial	financial	ADJ
framr-1738	448	2	risk	risk	NOUN
framr-1738	448	3	and	and	CCONJ
framr-1738	448	4	management	management	NOUN
framr-1738	448	5	reviews	review	NOUN
framr-1738	448	6	,	,	PUNCT
framr-1738	448	7	2020	2020	NUM
framr-1738	448	8	,	,	PUNCT
framr-1738	448	9	6(1	6(1	NUM
framr-1738	448	10	):	):	PUNCT
framr-1738	448	11	52	52	NUM
framr-1738	448	12	-	-	SYM
framr-1738	448	13	78	78	NUM
framr-1738	448	14	69	69	NUM
framr-1738	448	15	©	©	PROPN
framr-1738	448	16	2020	2020	NUM
framr-1738	448	17	conscientia	conscientia	PROPN
framr-1738	448	18	beam	beam	PROPN
framr-1738	448	19	.	.	PUNCT
framr-1738	449	1	all	all	DET
framr-1738	449	2	rights	right	NOUN
framr-1738	449	3	reserved	reserve	VERB
framr-1738	449	4	.	.	PUNCT
framr-1738	450	1	table-6	table-6	PROPN
framr-1738	450	2	.	.	PUNCT
framr-1738	450	3	net	net	ADJ
framr-1738	450	4	interest	interest	NOUN
framr-1738	450	5	income	income	NOUN
framr-1738	450	6	result	result	NOUN
framr-1738	450	7	.	.	PUNCT
framr-1738	451	1	t	t	NOUN
framr-1738	451	2	-	-	PUNCT
framr-1738	451	3	testnet	testnet	NOUN
framr-1738	451	4	interest	interest	NOUN
framr-1738	451	5	income	income	NOUN
framr-1738	452	1	;	;	PUNCT
framr-1738	452	2	nii	nii	PROPN
framr-1738	452	3	paired	pair	VERB
framr-1738	452	4	samples	sample	NOUN
framr-1738	452	5	statistics	statistic	NOUN
framr-1738	452	6	mean	mean	VERB
framr-1738	452	7	n	n	PRON
framr-1738	452	8	std	std	PROPN
framr-1738	452	9	.	.	PUNCT
framr-1738	453	1	deviation	deviation	NOUN
framr-1738	453	2	std	std	NOUN
framr-1738	453	3	.	.	PUNCT
framr-1738	454	1	error	error	NOUN
framr-1738	454	2	mean	mean	VERB
framr-1738	454	3	nii	nii	PROPN
framr-1738	454	4	sas	sas	VERB
framr-1738	454	5	68.9222	68.9222	NUM
framr-1738	454	6	9	9	NUM
framr-1738	454	7	52.59524	52.59524	NUM
framr-1738	454	8	17.53175	17.53175	NUM
framr-1738	454	9	ifrs	ifrs	NOUN
framr-1738	454	10	67.8556	67.8556	NUM
framr-1738	454	11	9	9	NUM
framr-1738	454	12	49.44442	49.44442	NUM
framr-1738	454	13	16.48147	16.48147	NUM
framr-1738	454	14	paired	pair	VERB
framr-1738	454	15	samples	sample	NOUN
framr-1738	454	16	correlations	correlation	NOUN
framr-1738	454	17	n	n	PRON
framr-1738	454	18	correlation	correlation	NOUN
framr-1738	454	19	sig	sig	PROPN
framr-1738	454	20	.	.	PUNCT
framr-1738	455	1	nii	nii	PROPN
framr-1738	455	2	sas	sas	PROPN
framr-1738	455	3	&	&	CCONJ
framr-1738	455	4	ifrs	ifrs	PROPN
framr-1738	455	5	9	9	NUM
framr-1738	455	6	.997	.997	NUM
framr-1738	455	7	.000	.000	NUM
framr-1738	455	8	paired	pair	VERB
framr-1738	455	9	samples	sample	NOUN
framr-1738	455	10	test	test	NOUN
framr-1738	455	11	paired	pair	VERB
framr-1738	455	12	differences	difference	NOUN
framr-1738	455	13	t	t	PROPN
framr-1738	455	14	df	df	PROPN
framr-1738	455	15	sig	sig	PROPN
framr-1738	455	16	.	.	PUNCT
framr-1738	456	1	(	(	PUNCT
framr-1738	456	2	2tailed	2tailed	NUM
framr-1738	456	3	)	)	PUNCT
framr-1738	456	4	mean	mean	ADJ
framr-1738	456	5	std	std	X
framr-1738	456	6	.	.	PUNCT
framr-1738	457	1	deviation	deviation	NOUN
framr-1738	457	2	std	std	NOUN
framr-1738	457	3	.	.	PUNCT
framr-1738	457	4	error	error	NOUN
framr-1738	457	5	mean	mean	VERB
framr-1738	457	6	95	95	NUM
framr-1738	457	7	%	%	NOUN
framr-1738	457	8	confidence	confidence	NOUN
framr-1738	457	9	interval	interval	NOUN
framr-1738	457	10	of	of	ADP
framr-1738	457	11	the	the	DET
framr-1738	457	12	difference	difference	NOUN
framr-1738	457	13	lower	low	ADJ
framr-1738	457	14	upper	upper	ADJ
framr-1738	457	15	nii	nii	PROPN
framr-1738	457	16	sas	sas	PROPN
framr-1738	457	17	–	–	PUNCT
framr-1738	457	18	ifrs	ifrs	PROPN
framr-1738	457	19	1.06667	1.06667	NUM
framr-1738	457	20	5.28134	5.28134	NUM
framr-1738	457	21	1.76045	1.76045	NUM
framr-1738	457	22	-2.99293	-2.99293	NOUN
framr-1738	458	1	5.12626	5.12626	NUM
framr-1738	458	2	.606	.606	NUM
framr-1738	458	3	8	8	NUM
framr-1738	458	4	.561	.561	NUM
framr-1738	458	5	from	from	ADP
framr-1738	458	6	the	the	DET
framr-1738	458	7	result	result	NOUN
framr-1738	458	8	of	of	ADP
framr-1738	458	9	the	the	DET
framr-1738	458	10	paired	pair	VERB
framr-1738	458	11	t	t	NOUN
framr-1738	458	12	-	-	PUNCT
framr-1738	458	13	test	test	NOUN
framr-1738	458	14	on	on	ADP
framr-1738	458	15	table	table	NOUN
framr-1738	458	16	6	6	NUM
framr-1738	458	17	above	above	ADV
framr-1738	458	18	,	,	PUNCT
framr-1738	458	19	the	the	DET
framr-1738	458	20	ifrs	ifrs	PROPN
framr-1738	458	21	adoption	adoption	NOUN
framr-1738	458	22	results	result	VERB
framr-1738	458	23	in	in	ADP
framr-1738	458	24	lower	low	ADJ
framr-1738	458	25	net	net	ADJ
framr-1738	458	26	interest	interest	NOUN
framr-1738	458	27	income	income	NOUN
framr-1738	458	28	with	with	ADP
framr-1738	458	29	a	a	DET
framr-1738	458	30	positive	positive	ADJ
framr-1738	458	31	a	a	DET
framr-1738	458	32	mean	mean	NOUN
framr-1738	458	33	of	of	ADP
framr-1738	458	34	1.0666	1.0666	NUM
framr-1738	458	35	when	when	SCONJ
framr-1738	458	36	compared	compare	VERB
framr-1738	458	37	with	with	ADP
framr-1738	458	38	ngaap	ngaap	PROPN
framr-1738	458	39	.	.	PUNCT
framr-1738	459	1	this	this	PRON
framr-1738	459	2	suggests	suggest	VERB
framr-1738	459	3	lower	low	ADJ
framr-1738	459	4	earnings	earning	NOUN
framr-1738	459	5	management	management	NOUN
framr-1738	459	6	.	.	PUNCT
framr-1738	460	1	however	however	ADV
framr-1738	460	2	,	,	PUNCT
framr-1738	460	3	the	the	DET
framr-1738	460	4	reduction	reduction	NOUN
framr-1738	460	5	is	be	AUX
framr-1738	460	6	not	not	PART
framr-1738	460	7	significant	significant	ADJ
framr-1738	460	8	with	with	ADP
framr-1738	460	9	p	p	NOUN
framr-1738	460	10	-	-	PUNCT
framr-1738	460	11	value	value	NOUN
framr-1738	460	12	of	of	ADP
framr-1738	460	13	0.561	0.561	NUM
framr-1738	460	14	.	.	PUNCT
framr-1738	461	1	further	further	ADJ
framr-1738	461	2	analysis	analysis	NOUN
framr-1738	461	3	is	be	AUX
framr-1738	461	4	given	give	VERB
framr-1738	461	5	under	under	ADP
framr-1738	461	6	discussion	discussion	NOUN
framr-1738	461	7	of	of	ADP
framr-1738	461	8	findings	finding	NOUN
framr-1738	461	9	below	below	ADV
framr-1738	461	10	.	.	PUNCT
framr-1738	462	1	table-7	table-7	NUM
framr-1738	462	2	.	.	PUNCT
framr-1738	462	3	loan	loan	NOUN
framr-1738	462	4	loss	loss	NOUN
framr-1738	462	5	provision	provision	NOUN
framr-1738	462	6	result	result	NOUN
framr-1738	462	7	.	.	PUNCT
framr-1738	463	1	paired	pair	VERB
framr-1738	463	2	samples	sample	NOUN
framr-1738	463	3	statistics	statistic	NOUN
framr-1738	463	4	mean	mean	VERB
framr-1738	463	5	n	n	PRON
framr-1738	463	6	std	std	PROPN
framr-1738	463	7	.	.	PUNCT
framr-1738	464	1	deviation	deviation	NOUN
framr-1738	464	2	std	std	NOUN
framr-1738	464	3	.	.	PUNCT
framr-1738	464	4	error	error	NOUN
framr-1738	464	5	mean	mean	PROPN
framr-1738	464	6	llp	llp	PROPN
framr-1738	464	7	sas	sa	VERB
framr-1738	464	8	3.4189	3.4189	NUM
framr-1738	464	9	9	9	NUM
framr-1738	464	10	3.63290	3.63290	NUM
framr-1738	464	11	1.21097	1.21097	NUM
framr-1738	464	12	ifrs	ifrs	NOUN
framr-1738	464	13	3.3800	3.3800	NUM
framr-1738	464	14	9	9	NUM
framr-1738	464	15	1.87045	1.87045	NUM
framr-1738	464	16	.62348	.62348	PROPN
framr-1738	464	17	paired	pair	VERB
framr-1738	464	18	samples	sample	NOUN
framr-1738	464	19	correlations	correlation	NOUN
framr-1738	464	20	n	n	PRON
framr-1738	464	21	correlation	correlation	NOUN
framr-1738	464	22	sig	sig	PROPN
framr-1738	464	23	.	.	PUNCT
framr-1738	465	1	llp	llp	PROPN
framr-1738	465	2	sas	sas	PROPN
framr-1738	465	3	&	&	CCONJ
framr-1738	465	4	ifrs	ifrs	PROPN
framr-1738	465	5	9	9	NUM
framr-1738	465	6	.563	.563	NUM
framr-1738	465	7	.115	.115	NUM
framr-1738	465	8	paired	pair	VERB
framr-1738	465	9	samples	sample	NOUN
framr-1738	465	10	test	test	NOUN
framr-1738	465	11	paired	pair	VERB
framr-1738	465	12	differences	difference	NOUN
framr-1738	465	13	t	t	PROPN
framr-1738	465	14	df	df	PROPN
framr-1738	465	15	sig	sig	PROPN
framr-1738	465	16	.	.	PUNCT
framr-1738	466	1	(	(	PUNCT
framr-1738	466	2	2tailed	2tailed	NUM
framr-1738	466	3	)	)	PUNCT
framr-1738	466	4	mean	mean	ADJ
framr-1738	466	5	std	std	X
framr-1738	466	6	.	.	PUNCT
framr-1738	467	1	deviation	deviation	NOUN
framr-1738	467	2	std	std	NOUN
framr-1738	467	3	.	.	PUNCT
framr-1738	467	4	error	error	NOUN
framr-1738	467	5	mean	mean	VERB
framr-1738	467	6	95	95	NUM
framr-1738	467	7	%	%	NOUN
framr-1738	467	8	confidence	confidence	NOUN
framr-1738	467	9	interval	interval	NOUN
framr-1738	467	10	of	of	ADP
framr-1738	467	11	the	the	DET
framr-1738	467	12	difference	difference	NOUN
framr-1738	467	13	lower	low	ADJ
framr-1738	467	14	upper	upper	ADJ
framr-1738	467	15	llp	llp	PROPN
framr-1738	467	16	sas	sas	PROPN
framr-1738	467	17	–	–	PUNCT
framr-1738	467	18	ifrs	ifrs	NOUN
framr-1738	467	19	.03889	.03889	NOUN
framr-1738	467	20	3.00788	3.00788	NUM
framr-1738	467	21	1.00263	1.00263	NUM
framr-1738	467	22	-2.27317	-2.27317	NOUN
framr-1738	467	23	2.35095	2.35095	NUM
framr-1738	467	24	.039	.039	NUM
framr-1738	467	25	8	8	NUM
framr-1738	467	26	.970	.970	NUM
framr-1738	467	27	from	from	ADP
framr-1738	467	28	the	the	DET
framr-1738	467	29	result	result	NOUN
framr-1738	467	30	of	of	ADP
framr-1738	467	31	the	the	DET
framr-1738	467	32	paired	pair	VERB
framr-1738	467	33	t	t	NOUN
framr-1738	467	34	-	-	PUNCT
framr-1738	467	35	test	test	NOUN
framr-1738	467	36	on	on	ADP
framr-1738	467	37	table	table	NOUN
framr-1738	467	38	7	7	NUM
framr-1738	467	39	above	above	ADV
framr-1738	467	40	,	,	PUNCT
framr-1738	467	41	the	the	DET
framr-1738	467	42	ifrs	ifrs	PROPN
framr-1738	467	43	adoption	adoption	NOUN
framr-1738	467	44	results	result	VERB
framr-1738	467	45	in	in	ADP
framr-1738	467	46	slightly	slightly	ADV
framr-1738	467	47	lower	low	ADJ
framr-1738	467	48	loan	loan	NOUN
framr-1738	467	49	loss	loss	NOUN
framr-1738	467	50	provisioning	provisioning	NOUN
framr-1738	467	51	with	with	ADP
framr-1738	467	52	a	a	DET
framr-1738	467	53	positive	positive	ADJ
framr-1738	467	54	mean	mean	NOUN
framr-1738	467	55	of	of	ADP
framr-1738	467	56	0.3889	0.3889	NUM
framr-1738	467	57	when	when	SCONJ
framr-1738	467	58	compared	compare	VERB
framr-1738	467	59	with	with	ADP
framr-1738	467	60	ngaap	ngaap	PROPN
framr-1738	467	61	.	.	PUNCT
framr-1738	468	1	this	this	PRON
framr-1738	468	2	implies	imply	VERB
framr-1738	468	3	higher	high	ADJ
framr-1738	468	4	earnings	earning	NOUN
framr-1738	468	5	management	management	NOUN
framr-1738	468	6	.	.	PUNCT
framr-1738	469	1	however	however	ADV
framr-1738	469	2	,	,	PUNCT
framr-1738	469	3	the	the	DET
framr-1738	469	4	increase	increase	NOUN
framr-1738	469	5	is	be	AUX
framr-1738	469	6	highly	highly	ADV
framr-1738	469	7	insignificant	insignificant	ADJ
framr-1738	469	8	with	with	ADP
framr-1738	469	9	p	p	NOUN
framr-1738	469	10	-	-	PUNCT
framr-1738	469	11	value	value	NOUN
framr-1738	469	12	of	of	ADP
framr-1738	469	13	0.970	0.970	NUM
framr-1738	469	14	.	.	PUNCT
framr-1738	470	1	detailed	detailed	ADJ
framr-1738	470	2	analysis	analysis	NOUN
framr-1738	470	3	is	be	AUX
framr-1738	470	4	given	give	VERB
framr-1738	470	5	under	under	ADP
framr-1738	470	6	discussion	discussion	NOUN
framr-1738	470	7	of	of	ADP
framr-1738	470	8	results	result	NOUN
framr-1738	470	9	below	below	ADV
framr-1738	470	10	.	.	PUNCT
framr-1738	471	1	the	the	DET
framr-1738	471	2	table	table	NOUN
framr-1738	471	3	below	below	ADP
framr-1738	471	4	summaries	summary	NOUN
framr-1738	471	5	the	the	DET
framr-1738	471	6	analysis	analysis	NOUN
framr-1738	471	7	and	and	CCONJ
framr-1738	471	8	the	the	DET
framr-1738	471	9	results	result	NOUN
framr-1738	471	10	of	of	ADP
framr-1738	471	11	the	the	DET
framr-1738	471	12	paired	pair	VERB
framr-1738	471	13	student	student	NOUN
framr-1738	471	14	t	t	PROPN
framr-1738	471	15	-	-	PUNCT
framr-1738	471	16	test	test	NOUN
framr-1738	471	17	at	at	ADP
framr-1738	471	18	5	5	NUM
framr-1738	471	19	%	%	NOUN
framr-1738	471	20	significance	significance	NOUN
framr-1738	471	21	level	level	NOUN
framr-1738	471	22	.	.	PUNCT
framr-1738	472	1	financial	financial	ADJ
framr-1738	472	2	risk	risk	NOUN
framr-1738	472	3	and	and	CCONJ
framr-1738	472	4	management	management	NOUN
framr-1738	472	5	reviews	review	NOUN
framr-1738	472	6	,	,	PUNCT
framr-1738	472	7	2020	2020	NUM
framr-1738	472	8	,	,	PUNCT
framr-1738	472	9	6(1	6(1	NUM
framr-1738	472	10	):	):	PUNCT
framr-1738	472	11	52	52	NUM
framr-1738	472	12	-	-	SYM
framr-1738	472	13	78	78	NUM
framr-1738	472	14	70	70	NUM
framr-1738	472	15	©	©	PROPN
framr-1738	472	16	2020	2020	NUM
framr-1738	472	17	conscientia	conscientia	PROPN
framr-1738	472	18	beam	beam	PROPN
framr-1738	472	19	.	.	PUNCT
framr-1738	473	1	all	all	DET
framr-1738	473	2	rights	right	NOUN
framr-1738	473	3	reserved	reserve	VERB
framr-1738	473	4	.	.	PUNCT
framr-1738	474	1	table-8	table-8	X
framr-1738	474	2	.	.	PUNCT
framr-1738	475	1	summary	summary	NOUN
framr-1738	475	2	of	of	ADP
framr-1738	475	3	the	the	DET
framr-1738	475	4	results	result	NOUN
framr-1738	475	5	of	of	ADP
framr-1738	475	6	the	the	DET
framr-1738	475	7	paired	pair	VERB
framr-1738	475	8	student	student	NOUN
framr-1738	475	9	t	t	PROPN
framr-1738	475	10	-	-	PUNCT
framr-1738	475	11	test	test	NOUN
framr-1738	475	12	(	(	PUNCT
framr-1738	475	13	aggregate	aggregate	ADJ
framr-1738	475	14	means	mean	NOUN
framr-1738	475	15	)	)	PUNCT
framr-1738	475	16	.	.	PUNCT
framr-1738	476	1	variables	variable	NOUN
framr-1738	476	2	under	under	ADP
framr-1738	476	3	sas	sas	PROPN
framr-1738	476	4	mean	mean	VERB
framr-1738	476	5	under	under	ADP
framr-1738	476	6	ifrs	ifrs	PROPN
framr-1738	476	7	mean	mean	NOUN
framr-1738	476	8	change	change	NOUN
framr-1738	476	9	in	in	ADP
framr-1738	476	10	mean	mean	PROPN
framr-1738	476	11	(	(	PUNCT
framr-1738	476	12	ifrs	ifrs	PROPN
framr-1738	476	13	sas	sas	PROPN
framr-1738	476	14	)	)	PUNCT
framr-1738	476	15	%	%	NOUN
framr-1738	476	16	change	change	NOUN
framr-1738	476	17	in	in	ADP
framr-1738	476	18	mean	mean	ADJ
framr-1738	476	19	std	std	NOUN
framr-1738	476	20	deviation	deviation	NOUN
framr-1738	476	21	sig.(2	sig.(2	NOUN
framr-1738	476	22	tail	tail	NOUN
framr-1738	476	23	)	)	PUNCT
framr-1738	476	24	pvalue	pvalue	NOUN
framr-1738	476	25	correlation(r	correlation(r	NOUN
framr-1738	476	26	)	)	PUNCT
framr-1738	476	27	sig(2tail)/pvvaluecorrelation	sig(2tail)/pvvaluecorrelation	NOUN
framr-1738	476	28	profit	profit	NOUN
framr-1738	476	29	after	after	ADP
framr-1738	476	30	tax	tax	NOUN
framr-1738	476	31	(	(	PUNCT
framr-1738	476	32	apat	apat	ADJ
framr-1738	476	33	)	)	PUNCT
framr-1738	476	34	14.69	14.69	NUM
framr-1738	476	35	17.91	17.91	NUM
framr-1738	476	36	-3.22	-3.22	NOUN
framr-1738	476	37	.	.	PUNCT
framr-1738	477	1	-21.9	-21.9	NUM
framr-1738	477	2	%	%	NOUN
framr-1738	477	3	14.7778	14.7778	NUM
framr-1738	478	1	0.532	0.532	NUM
framr-1738	478	2	0.808	0.808	NUM
framr-1738	478	3	0.008	0.008	NUM
framr-1738	478	4	net	net	ADJ
framr-1738	478	5	interest	interest	NOUN
framr-1738	478	6	income(anii	income(anii	NOUN
framr-1738	478	7	)	)	PUNCT
framr-1738	479	1	68.92	68.92	NUM
framr-1738	479	2	67.86	67.86	NUM
framr-1738	479	3	1.06	1.06	NUM
framr-1738	479	4	1.53	1.53	NUM
framr-1738	479	5	%	%	NOUN
framr-1738	479	6	5.2813	5.2813	NUM
framr-1738	479	7	0.561	0.561	NUM
framr-1738	479	8	0.997	0.997	NUM
framr-1738	479	9	0.000	0.000	NUM
framr-1738	479	10	ratio	ratio	NOUN
framr-1738	479	11	of	of	ADP
framr-1738	479	12	loan	loan	NOUN
framr-1738	479	13	loss	loss	NOUN
framr-1738	479	14	provision	provision	NOUN
framr-1738	479	15	to	to	PART
framr-1738	479	16	total	total	ADJ
framr-1738	479	17	loans	loan	NOUN
framr-1738	479	18	(	(	PUNCT
framr-1738	479	19	llp	llp	NOUN
framr-1738	479	20	/	/	SYM
framr-1738	479	21	tla	tla	NOUN
framr-1738	479	22	)	)	PUNCT
framr-1738	479	23	3.42	3.42	NUM
framr-1738	479	24	%	%	NOUN
framr-1738	479	25	3.38	3.38	NUM
framr-1738	479	26	%	%	NOUN
framr-1738	479	27	0.04	0.04	NUM
framr-1738	479	28	1.16	1.16	NUM
framr-1738	479	29	%	%	NOUN
framr-1738	479	30	3.007	3.007	NUM
framr-1738	479	31	0.970	0.970	NUM
framr-1738	479	32	0.563	0.563	NUM
framr-1738	479	33	0.115	0.115	NUM
framr-1738	479	34	5	5	NUM
framr-1738	479	35	.	.	PUNCT
framr-1738	479	36	discussion	discussion	NOUN
framr-1738	479	37	of	of	ADP
framr-1738	479	38	findings	finding	NOUN
framr-1738	479	39	as	as	ADP
framr-1738	479	40	the	the	DET
framr-1738	479	41	summarized	summarize	VERB
framr-1738	479	42	result	result	NOUN
framr-1738	479	43	of	of	ADP
framr-1738	479	44	the	the	DET
framr-1738	479	45	paired	pair	VERB
framr-1738	479	46	student	student	NOUN
framr-1738	479	47	t	t	PROPN
framr-1738	479	48	-	-	PUNCT
framr-1738	479	49	test	test	NOUN
framr-1738	479	50	on	on	ADP
framr-1738	479	51	table	table	NOUN
framr-1738	479	52	8	8	NUM
framr-1738	479	53	above	above	ADP
framr-1738	479	54	shows	show	NOUN
framr-1738	480	1	,	,	PUNCT
framr-1738	480	2	the	the	DET
framr-1738	480	3	ifrs	ifrs	PROPN
framr-1738	480	4	adoption	adoption	NOUN
framr-1738	480	5	gives	give	VERB
framr-1738	480	6	rise	rise	NOUN
framr-1738	480	7	to	to	ADP
framr-1738	480	8	a	a	DET
framr-1738	480	9	lower	low	ADJ
framr-1738	480	10	loan	loan	NOUN
framr-1738	480	11	loss	loss	NOUN
framr-1738	480	12	provision	provision	NOUN
framr-1738	480	13	which	which	PRON
framr-1738	480	14	contributed	contribute	VERB
framr-1738	480	15	to	to	ADP
framr-1738	480	16	higher	high	ADJ
framr-1738	480	17	profit	profit	NOUN
framr-1738	480	18	after	after	ADP
framr-1738	480	19	tax	tax	NOUN
framr-1738	480	20	/earnings	/earning	NOUN
framr-1738	480	21	with	with	ADP
framr-1738	480	22	low	low	ADJ
framr-1738	480	23	earnings	earning	NOUN
framr-1738	480	24	quality	quality	NOUN
framr-1738	480	25	.	.	PUNCT
framr-1738	481	1	this	this	PRON
framr-1738	481	2	implies	imply	VERB
framr-1738	481	3	that	that	SCONJ
framr-1738	481	4	ifrs	ifrs	NOUN
framr-1738	481	5	as	as	SCONJ
framr-1738	481	6	represented	represent	VERB
framr-1738	481	7	by	by	ADP
framr-1738	481	8	ias	ias	PROPN
framr-1738	481	9	39	39	NUM
framr-1738	481	10	increases	increase	VERB
framr-1738	481	11	earnings	earning	NOUN
framr-1738	481	12	management	management	NOUN
framr-1738	481	13	and	and	CCONJ
framr-1738	481	14	lowers	lower	VERB
framr-1738	481	15	earnings	earning	NOUN
framr-1738	481	16	quality	quality	NOUN
framr-1738	481	17	.	.	PUNCT
framr-1738	482	1	the	the	DET
framr-1738	482	2	earnings	earning	NOUN
framr-1738	482	3	quality	quality	NOUN
framr-1738	482	4	is	be	AUX
framr-1738	482	5	considered	consider	VERB
framr-1738	482	6	low	low	ADJ
framr-1738	482	7	because	because	SCONJ
framr-1738	482	8	of	of	ADP
framr-1738	482	9	the	the	DET
framr-1738	482	10	under	under	NOUN
framr-1738	482	11	-	-	PUNCT
framr-1738	482	12	provisioning	provisioning	NOUN
framr-1738	482	13	which	which	PRON
framr-1738	482	14	suggests	suggest	VERB
framr-1738	482	15	that	that	SCONJ
framr-1738	482	16	the	the	DET
framr-1738	482	17	higher	high	ADJ
framr-1738	482	18	reported	report	VERB
framr-1738	482	19	earnings	earning	NOUN
framr-1738	482	20	are	be	AUX
framr-1738	482	21	not	not	PART
framr-1738	482	22	real	real	ADJ
framr-1738	482	23	as	as	SCONJ
framr-1738	482	24	some	some	DET
framr-1738	482	25	charges	charge	NOUN
framr-1738	482	26	to	to	ADP
framr-1738	482	27	the	the	DET
framr-1738	482	28	earnings	earning	NOUN
framr-1738	482	29	have	have	AUX
framr-1738	482	30	been	be	AUX
framr-1738	482	31	ignored	ignore	VERB
framr-1738	482	32	.	.	PUNCT
framr-1738	483	1	also	also	ADV
framr-1738	483	2	figure	figure	VERB
framr-1738	483	3	3	3	NUM
framr-1738	483	4	above	above	ADV
framr-1738	483	5	(	(	PUNCT
framr-1738	483	6	correlation	correlation	NOUN
framr-1738	483	7	graph	graph	NOUN
framr-1738	483	8	of	of	ADP
framr-1738	483	9	llp	llp	PROPN
framr-1738	483	10	/	/	SYM
framr-1738	483	11	tla	tla	NOUN
framr-1738	483	12	under	under	ADP
framr-1738	483	13	sas	sas	PROPN
framr-1738	483	14	and	and	CCONJ
framr-1738	483	15	ifrs)reproduced	ifrs)reproduce	VERB
framr-1738	483	16	below	below	ADV
framr-1738	483	17	,	,	PUNCT
framr-1738	483	18	indicates	indicate	VERB
framr-1738	483	19	the	the	DET
framr-1738	483	20	sharp	sharp	ADJ
framr-1738	483	21	difference	difference	NOUN
framr-1738	483	22	between	between	ADP
framr-1738	483	23	the	the	DET
framr-1738	483	24	“	"	PUNCT
framr-1738	483	25	perceived	perceive	VERB
framr-1738	483	26	loss	loss	NOUN
framr-1738	483	27	”	"	PUNCT
framr-1738	483	28	model	model	NOUN
framr-1738	483	29	of	of	ADP
framr-1738	483	30	ngaap	ngaap	PROPN
framr-1738	483	31	/	/	SYM
framr-1738	483	32	sas	sas	PROPN
framr-1738	483	33	and	and	CCONJ
framr-1738	483	34	the	the	DET
framr-1738	483	35	“	"	PUNCT
framr-1738	483	36	incurred	incurred	ADJ
framr-1738	483	37	loss	loss	NOUN
framr-1738	483	38	”	"	PUNCT
framr-1738	483	39	approach	approach	NOUN
framr-1738	483	40	of	of	ADP
framr-1738	483	41	the	the	DET
framr-1738	483	42	ias39	ias39	PROPN
framr-1738	483	43	/	/	SYM
framr-1738	483	44	ifrs	ifrs	PROPN
framr-1738	483	45	with	with	ADP
framr-1738	483	46	regards	regard	NOUN
framr-1738	483	47	to	to	ADP
framr-1738	483	48	llp	llp	PROPN
framr-1738	483	49	.	.	PUNCT
framr-1738	484	1	the	the	DET
framr-1738	484	2	sas	sas	PROPN
framr-1738	484	3	though	though	ADV
framr-1738	484	4	,	,	PUNCT
framr-1738	484	5	gave	give	VERB
framr-1738	484	6	a	a	DET
framr-1738	484	7	lot	lot	NOUN
framr-1738	484	8	of	of	ADP
framr-1738	484	9	discretion	discretion	NOUN
framr-1738	484	10	to	to	ADP
framr-1738	484	11	the	the	DET
framr-1738	484	12	managers	manager	NOUN
framr-1738	484	13	on	on	ADP
framr-1738	484	14	issues	issue	NOUN
framr-1738	484	15	of	of	ADP
framr-1738	484	16	loan	loan	NOUN
framr-1738	484	17	loss	loss	NOUN
framr-1738	484	18	provisioning	provisioning	NOUN
framr-1738	484	19	,	,	PUNCT
framr-1738	484	20	the	the	DET
framr-1738	484	21	“	"	PUNCT
framr-1738	484	22	perceived	perceive	VERB
framr-1738	484	23	loss	loss	NOUN
framr-1738	484	24	”	"	PUNCT
framr-1738	484	25	approach	approach	NOUN
framr-1738	484	26	demanded	demand	VERB
framr-1738	484	27	that	that	SCONJ
framr-1738	484	28	the	the	DET
framr-1738	484	29	managers	manager	NOUN
framr-1738	484	30	would	would	AUX
framr-1738	484	31	have	have	VERB
framr-1738	484	32	to	to	PART
framr-1738	484	33	be	be	AUX
framr-1738	484	34	proactive	proactive	ADJ
framr-1738	484	35	unlike	unlike	ADP
framr-1738	484	36	in	in	ADP
framr-1738	484	37	the	the	DET
framr-1738	484	38	“	"	PUNCT
framr-1738	484	39	incurred	incurred	ADJ
framr-1738	484	40	loss	loss	NOUN
framr-1738	484	41	”	"	PUNCT
framr-1738	484	42	model	model	NOUN
framr-1738	484	43	of	of	ADP
framr-1738	484	44	ias	ias	PROPN
framr-1738	484	45	39	39	NUM
framr-1738	484	46	in	in	ADP
framr-1738	484	47	which	which	PRON
framr-1738	484	48	they	they	PRON
framr-1738	484	49	had	have	VERB
framr-1738	484	50	to	to	PART
framr-1738	484	51	wait	wait	VERB
framr-1738	484	52	until	until	SCONJ
framr-1738	484	53	a	a	DET
framr-1738	484	54	credit	credit	NOUN
framr-1738	484	55	loss	loss	NOUN
framr-1738	484	56	event	event	NOUN
framr-1738	484	57	had	have	AUX
framr-1738	484	58	occurred	occur	VERB
framr-1738	484	59	.	.	PUNCT
framr-1738	485	1	the	the	DET
framr-1738	485	2	inherent	inherent	ADJ
framr-1738	485	3	delay	delay	NOUN
framr-1738	485	4	in	in	ADP
framr-1738	485	5	ias	ias	PROPN
framr-1738	485	6	39	39	NUM
framr-1738	485	7	/	/	SYM
framr-1738	485	8	ifrs	ifrs	NOUN
framr-1738	485	9	in	in	ADP
framr-1738	485	10	recognizing	recognize	VERB
framr-1738	485	11	credit	credit	NOUN
framr-1738	485	12	impairment	impairment	NOUN
framr-1738	485	13	was	be	AUX
framr-1738	485	14	fingered	finger	VERB
framr-1738	485	15	as	as	ADP
framr-1738	485	16	the	the	DET
framr-1738	485	17	main	main	ADJ
framr-1738	485	18	culprit	culprit	NOUN
framr-1738	485	19	behind	behind	ADP
framr-1738	485	20	the	the	DET
framr-1738	485	21	2007/2009	2007/2009	NUM
framr-1738	485	22	global	global	ADJ
framr-1738	485	23	financial	financial	ADJ
framr-1738	485	24	meltdown	meltdown	NOUN
framr-1738	485	25	(	(	PUNCT
framr-1738	485	26	ernest	ernest	PROPN
framr-1738	485	27	&	&	CCONJ
framr-1738	485	28	young	young	PROPN
framr-1738	485	29	,	,	PUNCT
framr-1738	485	30	2014	2014	NUM
framr-1738	485	31	)	)	PUNCT
framr-1738	485	32	.	.	PUNCT
framr-1738	486	1	the	the	DET
framr-1738	486	2	sharp	sharp	ADJ
framr-1738	486	3	divide	divide	NOUN
framr-1738	486	4	between	between	ADP
framr-1738	486	5	the	the	DET
framr-1738	486	6	two	two	NUM
framr-1738	486	7	accounting	accounting	NOUN
framr-1738	486	8	regimes	regime	NOUN
framr-1738	486	9	in	in	ADP
framr-1738	486	10	respect	respect	NOUN
framr-1738	486	11	of	of	ADP
framr-1738	486	12	loan	loan	NOUN
framr-1738	486	13	loss	loss	NOUN
framr-1738	486	14	provisioning	provisioning	NOUN
framr-1738	486	15	is	be	AUX
framr-1738	486	16	portrayed	portray	VERB
framr-1738	486	17	by	by	ADP
framr-1738	486	18	the	the	DET
framr-1738	486	19	insignificant	insignificant	ADJ
framr-1738	486	20	positive	positive	ADJ
framr-1738	486	21	relationship	relationship	NOUN
framr-1738	486	22	(	(	PUNCT
framr-1738	486	23	p	p	NOUN
framr-1738	486	24	-	-	PUNCT
framr-1738	486	25	value	value	NOUN
framr-1738	486	26	of	of	ADP
framr-1738	486	27	0.115	0.115	NUM
framr-1738	486	28	)	)	PUNCT
framr-1738	486	29	between	between	ADP
framr-1738	486	30	them	they	PRON
framr-1738	486	31	as	as	SCONJ
framr-1738	486	32	displayed	display	VERB
framr-1738	486	33	in	in	ADP
framr-1738	486	34	figure	figure	NOUN
framr-1738	486	35	5	5	NUM
framr-1738	486	36	reproduced	reproduce	VERB
framr-1738	486	37	below	below	ADV
framr-1738	486	38	.	.	PUNCT
framr-1738	487	1	in	in	ADP
framr-1738	487	2	the	the	DET
framr-1738	487	3	figure	figure	NOUN
framr-1738	487	4	3	3	NUM
framr-1738	487	5	,	,	PUNCT
framr-1738	487	6	the	the	DET
framr-1738	487	7	most	most	ADV
framr-1738	487	8	pointed	pointed	ADJ
framr-1738	487	9	curve	curve	NOUN
framr-1738	487	10	(	(	PUNCT
framr-1738	487	11	the	the	DET
framr-1738	487	12	first	first	ADJ
framr-1738	487	13	curve	curve	NOUN
framr-1738	487	14	)	)	PUNCT
framr-1738	487	15	is	be	AUX
framr-1738	487	16	the	the	DET
framr-1738	487	17	sas	sas	PROPN
framr-1738	487	18	curve	curve	NOUN
framr-1738	487	19	while	while	SCONJ
framr-1738	487	20	the	the	DET
framr-1738	487	21	second	second	ADJ
framr-1738	487	22	curve	curve	NOUN
framr-1738	487	23	(	(	PUNCT
framr-1738	487	24	a	a	DET
framr-1738	487	25	bit	bit	NOUN
framr-1738	487	26	bell	bell	ADV
framr-1738	487	27	-	-	PUNCT
framr-1738	487	28	shaped	shape	VERB
framr-1738	487	29	)	)	PUNCT
framr-1738	487	30	is	be	AUX
framr-1738	487	31	the	the	DET
framr-1738	487	32	ifrs	ifrs	PROPN
framr-1738	487	33	curve	curve	NOUN
framr-1738	487	34	.	.	PUNCT
framr-1738	488	1	below	below	ADP
framr-1738	488	2	the	the	DET
framr-1738	488	3	ifrs	ifrs	PROPN
framr-1738	488	4	curve	curve	NOUN
framr-1738	488	5	is	be	AUX
framr-1738	488	6	the	the	DET
framr-1738	488	7	graph	graph	NOUN
framr-1738	488	8	of	of	ADP
framr-1738	488	9	the	the	DET
framr-1738	488	10	differences	difference	NOUN
framr-1738	488	11	in	in	ADP
framr-1738	488	12	means	mean	NOUN
framr-1738	488	13	of	of	ADP
framr-1738	488	14	the	the	DET
framr-1738	488	15	llp	llp	PROPN
framr-1738	488	16	/	/	SYM
framr-1738	488	17	tla	tla	NOUN
framr-1738	488	18	under	under	ADP
framr-1738	488	19	the	the	DET
framr-1738	488	20	two	two	NUM
framr-1738	488	21	regimes	regime	NOUN
framr-1738	488	22	.	.	PUNCT
framr-1738	489	1	this	this	PRON
framr-1738	489	2	is	be	AUX
framr-1738	489	3	a	a	DET
framr-1738	489	4	sharp	sharp	ADJ
framr-1738	489	5	contrast	contrast	NOUN
framr-1738	489	6	with	with	ADP
framr-1738	489	7	regard	regard	NOUN
framr-1738	489	8	to	to	ADP
framr-1738	489	9	the	the	DET
framr-1738	489	10	correlation	correlation	NOUN
framr-1738	489	11	between	between	ADP
framr-1738	489	12	sas	sas	PROPN
framr-1738	489	13	and	and	CCONJ
framr-1738	489	14	ifrs	ifrs	PROPN
framr-1738	489	15	among	among	ADP
framr-1738	489	16	the	the	DET
framr-1738	489	17	other	other	ADJ
framr-1738	489	18	two	two	NUM
framr-1738	489	19	variables	variable	NOUN
framr-1738	489	20	with	with	ADP
framr-1738	489	21	(	(	PUNCT
framr-1738	489	22	p	p	NOUN
framr-1738	489	23	-	-	PUNCT
framr-1738	489	24	values	value	NOUN
framr-1738	489	25	of	of	ADP
framr-1738	489	26	0.008	0.008	NUM
framr-1738	489	27	-	-	PUNCT
framr-1738	489	28	apat	apat	NOUN
framr-1738	489	29	and	and	CCONJ
framr-1738	489	30	0.000	0.000	NUM
framr-1738	489	31	-	-	PUNCT
framr-1738	489	32	anii	anii	ADJ
framr-1738	489	33	)	)	PUNCT
framr-1738	489	34	.	.	PUNCT
framr-1738	490	1	this	this	DET
framr-1738	490	2	insignificant	insignificant	ADJ
framr-1738	490	3	correlation	correlation	NOUN
framr-1738	490	4	between	between	ADP
framr-1738	490	5	the	the	DET
framr-1738	490	6	loan	loan	NOUN
framr-1738	490	7	loss	loss	NOUN
framr-1738	490	8	provisioning	provision	VERB
framr-1738	490	9	under	under	ADP
framr-1738	490	10	the	the	DET
framr-1738	490	11	sas	sas	PROPN
framr-1738	490	12	and	and	CCONJ
framr-1738	490	13	ifrs	ifrs	PROPN
framr-1738	490	14	could	could	AUX
framr-1738	490	15	also	also	ADV
framr-1738	490	16	be	be	AUX
framr-1738	490	17	linked	link	VERB
framr-1738	490	18	to	to	ADP
framr-1738	490	19	the	the	DET
framr-1738	490	20	fact	fact	NOUN
framr-1738	490	21	that	that	SCONJ
framr-1738	490	22	as	as	ADP
framr-1738	490	23	at	at	ADP
framr-1738	490	24	january	january	PROPN
framr-1738	490	25	01	01	NUM
framr-1738	490	26	,	,	PUNCT
framr-1738	490	27	2012	2012	NUM
framr-1738	490	28	date	date	NOUN
framr-1738	490	29	of	of	ADP
framr-1738	490	30	mandatory	mandatory	ADJ
framr-1738	490	31	ifrs	ifrs	NOUN
framr-1738	490	32	adoption	adoption	NOUN
framr-1738	490	33	in	in	ADP
framr-1738	490	34	nigeria	nigeria	PROPN
framr-1738	490	35	,	,	PUNCT
framr-1738	490	36	the	the	DET
framr-1738	490	37	sas	sas	PROPN
framr-1738	490	38	accounting	accounting	PROPN
framr-1738	490	39	figures	figure	NOUN
framr-1738	490	40	for	for	ADP
framr-1738	490	41	2011	2011	NUM
framr-1738	490	42	were	be	AUX
framr-1738	490	43	translated	translate	VERB
framr-1738	490	44	to	to	ADP
framr-1738	490	45	their	their	PRON
framr-1738	490	46	ifrs	ifrs	NOUN
framr-1738	490	47	-	-	PUNCT
framr-1738	490	48	equivalents	equivalent	NOUN
framr-1738	490	49	by	by	ADP
framr-1738	490	50	use	use	NOUN
framr-1738	490	51	of	of	ADP
framr-1738	490	52	computer	computer	NOUN
framr-1738	490	53	software	software	NOUN
framr-1738	490	54	.	.	PUNCT
framr-1738	491	1	the	the	DET
framr-1738	491	2	software	software	NOUN
framr-1738	491	3	was	be	AUX
framr-1738	491	4	expected	expect	VERB
framr-1738	491	5	to	to	PART
framr-1738	491	6	have	have	AUX
framr-1738	491	7	followed	follow	VERB
framr-1738	491	8	the	the	DET
framr-1738	491	9	ifrs	ifrs	PROPN
framr-1738	491	10	/ias	/ias	PROPN
framr-1738	491	11	incurred	incur	VERB
framr-1738	491	12	loss	loss	NOUN
framr-1738	491	13	model	model	NOUN
framr-1738	491	14	strictly	strictly	ADV
framr-1738	491	15	being	be	AUX
framr-1738	491	16	guided	guide	VERB
framr-1738	491	17	by	by	ADP
framr-1738	491	18	the	the	DET
framr-1738	491	19	procedures	procedure	NOUN
framr-1738	491	20	set	set	VERB
framr-1738	491	21	out	out	ADP
framr-1738	491	22	to	to	PART
framr-1738	491	23	be	be	AUX
framr-1738	491	24	followed	follow	VERB
framr-1738	491	25	in	in	ADP
framr-1738	491	26	first	first	ADJ
framr-1738	491	27	time	time	NOUN
framr-1738	491	28	adoption	adoption	NOUN
framr-1738	491	29	as	as	ADP
framr-1738	491	30	in	in	ADP
framr-1738	491	31	ifrs	ifrs	PROPN
framr-1738	491	32	1	1	NUM
framr-1738	491	33	.	.	PUNCT
framr-1738	492	1	this	this	DET
framr-1738	492	2	fact	fact	NOUN
framr-1738	492	3	minimized	minimize	VERB
framr-1738	492	4	managers‟	managers‟	NOUN
framr-1738	492	5	discretion	discretion	NOUN
framr-1738	492	6	/	/	SYM
framr-1738	492	7	intervention	intervention	NOUN
framr-1738	492	8	in	in	ADP
framr-1738	492	9	the	the	DET
framr-1738	492	10	translation	translation	NOUN
framr-1738	492	11	process	process	NOUN
framr-1738	492	12	and	and	CCONJ
framr-1738	492	13	thus	thus	ADV
framr-1738	492	14	in	in	ADP
framr-1738	492	15	the	the	DET
framr-1738	492	16	results	result	NOUN
framr-1738	492	17	obtained	obtain	VERB
framr-1738	492	18	as	as	ADP
framr-1738	492	19	ifrs	ifrs	NOUN
framr-1738	492	20	-	-	PUNCT
framr-1738	492	21	equivalent	equivalent	ADJ
framr-1738	492	22	figures	figure	NOUN
framr-1738	492	23	.	.	PUNCT
framr-1738	493	1	this	this	PRON
framr-1738	493	2	is	be	AUX
framr-1738	493	3	the	the	DET
framr-1738	493	4	essence	essence	NOUN
framr-1738	493	5	of	of	ADP
framr-1738	493	6	the	the	DET
framr-1738	493	7	fundamental	fundamental	ADJ
framr-1738	493	8	effect	effect	NOUN
framr-1738	493	9	framework	framework	NOUN
framr-1738	493	10	adopted	adopt	VERB
framr-1738	493	11	in	in	ADP
framr-1738	493	12	this	this	DET
framr-1738	493	13	study	study	NOUN
framr-1738	493	14	to	to	PART
framr-1738	493	15	showcase	showcase	VERB
framr-1738	493	16	the	the	DET
framr-1738	493	17	effect	effect	NOUN
framr-1738	493	18	of	of	ADP
framr-1738	493	19	the	the	DET
framr-1738	493	20	adoption	adoption	NOUN
framr-1738	493	21	on	on	ADP
framr-1738	493	22	earnings	earning	NOUN
framr-1738	493	23	management	management	NOUN
framr-1738	493	24	and	and	CCONJ
framr-1738	493	25	earnings	earning	NOUN
framr-1738	493	26	quality	quality	NOUN
framr-1738	493	27	traceable	traceable	ADJ
framr-1738	493	28	to	to	ADP
framr-1738	493	29	the	the	DET
framr-1738	493	30	fundamental	fundamental	ADJ
framr-1738	493	31	differences	difference	NOUN
framr-1738	493	32	between	between	ADP
framr-1738	493	33	the	the	DET
framr-1738	493	34	two	two	NUM
framr-1738	493	35	accounting	accounting	NOUN
framr-1738	493	36	regimes	regime	NOUN
framr-1738	493	37	.	.	PUNCT
framr-1738	494	1	however	however	ADV
framr-1738	494	2	,	,	PUNCT
framr-1738	494	3	looking	look	VERB
framr-1738	494	4	at	at	ADP
framr-1738	494	5	the	the	DET
framr-1738	494	6	closeness	closeness	NOUN
framr-1738	494	7	of	of	ADP
framr-1738	494	8	the	the	DET
framr-1738	494	9	means	mean	NOUN
framr-1738	494	10	of	of	ADP
framr-1738	494	11	the	the	DET
framr-1738	494	12	ratio	ratio	NOUN
framr-1738	494	13	of	of	ADP
framr-1738	494	14	loan	loan	NOUN
framr-1738	494	15	loss	loss	NOUN
framr-1738	494	16	provisioning	provision	VERB
framr-1738	494	17	under	under	ADP
framr-1738	494	18	the	the	DET
framr-1738	494	19	two	two	NUM
framr-1738	494	20	regimes	regime	NOUN
framr-1738	494	21	with	with	ADP
framr-1738	494	22	just	just	ADV
framr-1738	494	23	0.04	0.04	NUM
framr-1738	494	24	difference	difference	NOUN
framr-1738	494	25	in	in	ADP
framr-1738	494	26	means	mean	NOUN
framr-1738	494	27	,	,	PUNCT
framr-1738	494	28	the	the	DET
framr-1738	494	29	under	under	ADP
framr-1738	494	30	provisioning	provision	VERB
framr-1738	494	31	/	/	SYM
framr-1738	494	32	earnings	earning	NOUN
framr-1738	494	33	management	management	NOUN
framr-1738	494	34	is	be	AUX
framr-1738	494	35	not	not	PART
framr-1738	494	36	considered	consider	VERB
framr-1738	494	37	significant	significant	ADJ
framr-1738	494	38	.	.	PUNCT
framr-1738	495	1	the	the	DET
framr-1738	495	2	paired	pair	VERB
framr-1738	495	3	student	student	NOUN
framr-1738	495	4	t	t	PROPN
framr-1738	495	5	-	-	PUNCT
framr-1738	495	6	test	test	NOUN
framr-1738	495	7	result	result	NOUN
framr-1738	495	8	on	on	ADP
framr-1738	495	9	the	the	DET
framr-1738	495	10	llp	llp	PROPN
framr-1738	495	11	confirms	confirm	VERB
framr-1738	495	12	the	the	DET
framr-1738	495	13	insignificant	insignificant	ADJ
framr-1738	495	14	increase	increase	NOUN
framr-1738	495	15	in	in	ADP
framr-1738	495	16	earnings	earning	NOUN
framr-1738	495	17	management	management	NOUN
framr-1738	495	18	under	under	ADP
framr-1738	495	19	ifrs	ifrs	PROPN
framr-1738	495	20	with	with	ADP
framr-1738	495	21	a	a	DET
framr-1738	495	22	related	relate	VERB
framr-1738	495	23	p	p	NOUN
framr-1738	495	24	-	-	PUNCT
framr-1738	495	25	value	value	NOUN
framr-1738	495	26	of	of	ADP
framr-1738	495	27	0.9700	0.9700	NUM
framr-1738	495	28	.	.	PUNCT
framr-1738	496	1	with	with	ADP
framr-1738	496	2	respect	respect	NOUN
framr-1738	496	3	to	to	ADP
framr-1738	496	4	profit	profit	NOUN
framr-1738	496	5	after	after	ADP
framr-1738	496	6	tax	tax	NOUN
framr-1738	496	7	variable	variable	NOUN
framr-1738	496	8	,	,	PUNCT
framr-1738	496	9	table	table	NOUN
framr-1738	496	10	8	8	NUM
framr-1738	496	11	indicates	indicate	VERB
framr-1738	496	12	that	that	SCONJ
framr-1738	496	13	apat	apat	NOUN
framr-1738	496	14	rose	rise	VERB
framr-1738	496	15	from	from	ADP
framr-1738	496	16	about	about	ADP
framr-1738	496	17	n15billion	n15billion	PROPN
framr-1738	496	18	under	under	ADP
framr-1738	496	19	ngaap	ngaap	NOUN
framr-1738	496	20	to	to	ADP
framr-1738	496	21	n18billion	n18billion	NOUN
framr-1738	496	22	under	under	ADP
framr-1738	496	23	ifrs	ifrs	PROPN
framr-1738	496	24	.	.	PUNCT
framr-1738	497	1	this	this	PRON
framr-1738	497	2	implies	imply	VERB
framr-1738	497	3	increased	increase	VERB
framr-1738	497	4	presence	presence	NOUN
framr-1738	497	5	of	of	ADP
framr-1738	497	6	earnings	earning	NOUN
framr-1738	497	7	management	management	NOUN
framr-1738	497	8	and	and	CCONJ
framr-1738	497	9	by	by	ADP
framr-1738	497	10	extension	extension	NOUN
framr-1738	497	11	lower	low	ADJ
framr-1738	497	12	earnings	earning	NOUN
framr-1738	497	13	quality	quality	NOUN
framr-1738	497	14	.	.	PUNCT
framr-1738	498	1	however	however	ADV
framr-1738	498	2	,	,	PUNCT
framr-1738	498	3	the	the	DET
framr-1738	498	4	paired	pair	VERB
framr-1738	498	5	student	student	NOUN
framr-1738	498	6	t	t	PROPN
framr-1738	498	7	-	-	PUNCT
framr-1738	498	8	test	test	NOUN
framr-1738	498	9	result	result	NOUN
framr-1738	498	10	also	also	ADV
framr-1738	498	11	on	on	ADP
framr-1738	498	12	table	table	NOUN
framr-1738	498	13	8	8	NUM
framr-1738	498	14	shows	show	VERB
framr-1738	498	15	that	that	SCONJ
framr-1738	498	16	the	the	DET
framr-1738	498	17	increased	increase	VERB
framr-1738	498	18	earnings	earning	NOUN
framr-1738	498	19	financial	financial	ADJ
framr-1738	498	20	risk	risk	NOUN
framr-1738	498	21	and	and	CCONJ
framr-1738	498	22	management	management	NOUN
framr-1738	498	23	reviews	review	NOUN
framr-1738	498	24	,	,	PUNCT
framr-1738	498	25	2020	2020	NUM
framr-1738	498	26	,	,	PUNCT
framr-1738	498	27	6(1	6(1	NUM
framr-1738	498	28	):	):	PUNCT
framr-1738	498	29	52	52	NUM
framr-1738	498	30	-	-	SYM
framr-1738	498	31	78	78	NUM
framr-1738	498	32	71	71	NUM
framr-1738	498	33	©	©	PROPN
framr-1738	498	34	2020	2020	NUM
framr-1738	498	35	conscientia	conscientia	PROPN
framr-1738	498	36	beam	beam	PROPN
framr-1738	498	37	.	.	PUNCT
framr-1738	499	1	all	all	DET
framr-1738	499	2	rights	right	NOUN
framr-1738	499	3	reserved	reserve	VERB
framr-1738	499	4	.	.	PUNCT
framr-1738	500	1	management	management	NOUN
framr-1738	500	2	is	be	AUX
framr-1738	500	3	not	not	PART
framr-1738	500	4	significant	significant	ADJ
framr-1738	500	5	with	with	ADP
framr-1738	500	6	p	p	NOUN
framr-1738	500	7	-	-	PUNCT
framr-1738	500	8	value	value	NOUN
framr-1738	500	9	of	of	ADP
framr-1738	500	10	0.532	0.532	NUM
framr-1738	500	11	.	.	PUNCT
framr-1738	501	1	thus	thus	ADV
framr-1738	501	2	,	,	PUNCT
framr-1738	501	3	the	the	DET
framr-1738	501	4	ifrs	ifrs	NOUN
framr-1738	501	5	adoption	adoption	NOUN
framr-1738	501	6	does	do	AUX
framr-1738	501	7	not	not	PART
framr-1738	501	8	have	have	VERB
framr-1738	501	9	significant	significant	ADJ
framr-1738	501	10	effect	effect	NOUN
framr-1738	501	11	on	on	ADP
framr-1738	501	12	earnings	earning	NOUN
framr-1738	501	13	management	management	NOUN
framr-1738	501	14	.	.	PUNCT
framr-1738	502	1	the	the	DET
framr-1738	502	2	finding	finding	NOUN
framr-1738	502	3	in	in	ADP
framr-1738	502	4	this	this	DET
framr-1738	502	5	work	work	NOUN
framr-1738	502	6	confirming	confirm	VERB
framr-1738	502	7	that	that	SCONJ
framr-1738	502	8	ifrs	ifrs	PROPN
framr-1738	502	9	/	/	SYM
framr-1738	502	10	ias	ias	PROPN
framr-1738	502	11	39	39	NUM
framr-1738	502	12	adoption	adoption	NOUN
framr-1738	502	13	has	have	VERB
framr-1738	502	14	insignificant	insignificant	ADJ
framr-1738	502	15	effect(increase	effect(increase	PROPN
framr-1738	502	16	)	)	PUNCT
framr-1738	502	17	on	on	ADP
framr-1738	502	18	earnings	earning	NOUN
framr-1738	502	19	management	management	NOUN
framr-1738	502	20	is	be	AUX
framr-1738	502	21	consistent	consistent	ADJ
framr-1738	502	22	with	with	ADP
framr-1738	502	23	the	the	DET
framr-1738	502	24	findings	finding	NOUN
framr-1738	502	25	in	in	ADP
framr-1738	502	26	dang	dang	INTJ
framr-1738	502	27	et	et	PROPN
framr-1738	502	28	al	al	PROPN
framr-1738	502	29	.	.	PROPN
framr-1738	503	1	(	(	PUNCT
framr-1738	503	2	2018	2018	NUM
framr-1738	503	3	)	)	PUNCT
framr-1738	503	4	;	;	PUNCT
framr-1738	504	1	yahaya	yahaya	PROPN
framr-1738	504	2	,	,	PUNCT
framr-1738	504	3	et	et	PROPN
framr-1738	504	4	al	al	PROPN
framr-1738	504	5	.	.	PROPN
framr-1738	505	1	(	(	PUNCT
framr-1738	505	2	2015	2015	NUM
framr-1738	505	3	)	)	PUNCT
framr-1738	505	4	all	all	PRON
framr-1738	505	5	in	in	ADP
framr-1738	505	6	nigerian	nigerian	PROPN
framr-1738	505	7	but	but	CCONJ
framr-1738	505	8	contradicts	contradict	VERB
framr-1738	505	9	the	the	DET
framr-1738	505	10	outcomes	outcome	NOUN
framr-1738	505	11	in	in	ADP
framr-1738	505	12	ceccobelli	ceccobelli	NOUN
framr-1738	505	13	and	and	CCONJ
framr-1738	505	14	giosi	giosi	PROPN
framr-1738	505	15	(	(	PUNCT
framr-1738	505	16	2019	2019	NUM
framr-1738	505	17	)	)	PUNCT
framr-1738	505	18	-european	-european	ADJ
framr-1738	505	19	countries	country	NOUN
framr-1738	505	20	,	,	PUNCT
framr-1738	505	21	mongrut	mongrut	NOUN
framr-1738	505	22	and	and	CCONJ
framr-1738	505	23	winkelried	winkelrie	VERB
framr-1738	505	24	(	(	PUNCT
framr-1738	505	25	2019	2019	NUM
framr-1738	505	26	)	)	PUNCT
framr-1738	505	27	latin	latin	PROPN
framr-1738	505	28	america	america	PROPN
framr-1738	505	29	,	,	PUNCT
framr-1738	505	30	kouki	kouki	PROPN
framr-1738	505	31	(	(	PUNCT
framr-1738	505	32	2018	2018	NUM
framr-1738	505	33	)	)	PUNCT
framr-1738	505	34	-germany	-germany	PROPN
framr-1738	505	35	,	,	PUNCT
framr-1738	505	36	belgium	belgium	NOUN
framr-1738	505	37	and	and	CCONJ
framr-1738	505	38	france	france	PROPN
framr-1738	505	39	,	,	PUNCT
framr-1738	505	40	malofeeva	malofeeva	PROPN
framr-1738	505	41	(	(	PUNCT
framr-1738	505	42	2018)-rusia	2018)-rusia	NOUN
framr-1738	505	43	,	,	PUNCT
framr-1738	505	44	uwuigbe	uwuigbe	NOUN
framr-1738	505	45	.	.	PUNCT
framr-1738	506	1	et	et	PROPN
framr-1738	506	2	al	al	PROPN
framr-1738	506	3	.	.	PROPN
framr-1738	507	1	(	(	PUNCT
framr-1738	507	2	2017	2017	NUM
framr-1738	507	3	)	)	PUNCT
framr-1738	507	4	nigeria	nigeria	PROPN
framr-1738	507	5	where	where	SCONJ
framr-1738	507	6	the	the	DET
framr-1738	507	7	studies	study	NOUN
framr-1738	507	8	documented	document	VERB
framr-1738	507	9	significant	significant	ADJ
framr-1738	507	10	increase	increase	NOUN
framr-1738	507	11	in	in	ADP
framr-1738	507	12	earnings	earning	NOUN
framr-1738	507	13	management	management	NOUN
framr-1738	507	14	following	follow	VERB
framr-1738	507	15	ifrs	ifrs	NOUN
framr-1738	507	16	adoption	adoption	NOUN
framr-1738	507	17	.	.	PUNCT
framr-1738	508	1	again	again	ADV
framr-1738	508	2	the	the	DET
framr-1738	508	3	rise	rise	NOUN
framr-1738	508	4	in	in	ADP
framr-1738	508	5	earnings	earning	NOUN
framr-1738	508	6	management	management	NOUN
framr-1738	508	7	revealed	reveal	VERB
framr-1738	508	8	with	with	ADP
framr-1738	508	9	respect	respect	NOUN
framr-1738	508	10	to	to	ADP
framr-1738	508	11	llp	llp	PROPN
framr-1738	508	12	and	and	CCONJ
framr-1738	508	13	pat	pat	PROPN
framr-1738	508	14	in	in	ADP
framr-1738	508	15	this	this	DET
framr-1738	508	16	work	work	NOUN
framr-1738	508	17	(	(	PUNCT
framr-1738	508	18	though	though	SCONJ
framr-1738	508	19	insignificant	insignificant	ADJ
framr-1738	508	20	)	)	PUNCT
framr-1738	508	21	,	,	PUNCT
framr-1738	508	22	conflicts	conflict	NOUN
framr-1738	508	23	with	with	ADP
framr-1738	508	24	the	the	DET
framr-1738	508	25	results	result	NOUN
framr-1738	508	26	in	in	ADP
framr-1738	508	27	eneje	eneje	PROPN
framr-1738	508	28	et	et	PROPN
framr-1738	508	29	al	al	PROPN
framr-1738	508	30	.	.	PUNCT
framr-1738	509	1	(	(	PUNCT
framr-1738	509	2	2016	2016	NUM
framr-1738	509	3	)	)	PUNCT
framr-1738	509	4	-nigeria	-nigeria	PROPN
framr-1738	509	5	,	,	PUNCT
framr-1738	509	6	sellami	sellami	NOUN
framr-1738	509	7	and	and	CCONJ
framr-1738	509	8	slimi	slimi	PROPN
framr-1738	509	9	(	(	PUNCT
framr-1738	509	10	2016	2016	NUM
framr-1738	509	11	)	)	PUNCT
framr-1738	509	12	-south	-south	PROPN
framr-1738	509	13	africa	africa	PROPN
framr-1738	509	14	,	,	PUNCT
framr-1738	509	15	hassan	hassan	PROPN
framr-1738	509	16	(	(	PUNCT
framr-1738	509	17	2015	2015	NUM
framr-1738	509	18	)	)	PUNCT
framr-1738	509	19	nigeria	nigeria	PROPN
framr-1738	509	20	,	,	PUNCT
framr-1738	509	21	mechelli	mechelli	PROPN
framr-1738	509	22	and	and	CCONJ
framr-1738	509	23	cimini	cimini	PROPN
framr-1738	509	24	(	(	PUNCT
framr-1738	509	25	2013	2013	NUM
framr-1738	509	26	)	)	PUNCT
framr-1738	510	1	-eu	-eu	NOUN
framr-1738	510	2	,	,	PUNCT
framr-1738	510	3	where	where	SCONJ
framr-1738	510	4	ifrs	ifrs	PROPN
framr-1738	510	5	adoption	adoption	NOUN
framr-1738	510	6	resulted	result	VERB
framr-1738	510	7	in	in	ADP
framr-1738	510	8	significant	significant	ADJ
framr-1738	510	9	reduction	reduction	NOUN
framr-1738	510	10	in	in	ADP
framr-1738	510	11	earnings	earning	NOUN
framr-1738	510	12	management	management	NOUN
framr-1738	510	13	and	and	CCONJ
framr-1738	510	14	by	by	ADP
framr-1738	510	15	extension	extension	NOUN
framr-1738	510	16	improved	improve	VERB
framr-1738	510	17	earnings	earning	NOUN
framr-1738	510	18	quality	quality	NOUN
framr-1738	510	19	.	.	PUNCT
framr-1738	511	1	figure-5	figure-5	PROPN
framr-1738	511	2	.	.	PUNCT
framr-1738	511	3	reproduced	reproduce	VERB
framr-1738	511	4	.	.	PUNCT
framr-1738	512	1	in	in	ADP
framr-1738	512	2	order	order	NOUN
framr-1738	512	3	to	to	PART
framr-1738	512	4	discuss	discuss	VERB
framr-1738	512	5	the	the	DET
framr-1738	512	6	effect	effect	NOUN
framr-1738	512	7	of	of	ADP
framr-1738	512	8	the	the	DET
framr-1738	512	9	ifrs	ifrs	NOUN
framr-1738	512	10	adoption	adoption	NOUN
framr-1738	512	11	on	on	ADP
framr-1738	512	12	net	net	ADJ
framr-1738	512	13	interest	interest	NOUN
framr-1738	512	14	income	income	NOUN
framr-1738	512	15	and	and	CCONJ
framr-1738	512	16	its	its	PRON
framr-1738	512	17	implications	implication	NOUN
framr-1738	512	18	on	on	ADP
framr-1738	512	19	earnings	earning	NOUN
framr-1738	512	20	management	management	NOUN
framr-1738	512	21	,	,	PUNCT
framr-1738	512	22	we	we	PRON
framr-1738	512	23	have	have	VERB
framr-1738	512	24	to	to	PART
framr-1738	512	25	refer	refer	VERB
framr-1738	512	26	to	to	ADP
framr-1738	512	27	the	the	DET
framr-1738	512	28	table	table	NOUN
framr-1738	512	29	8	8	NUM
framr-1738	512	30	again	again	ADV
framr-1738	512	31	.	.	PUNCT
framr-1738	513	1	the	the	DET
framr-1738	513	2	table	table	NOUN
framr-1738	513	3	depicts	depict	VERB
framr-1738	513	4	that	that	SCONJ
framr-1738	513	5	the	the	DET
framr-1738	513	6	ifrs	ifrs	PROPN
framr-1738	513	7	adoption	adoption	NOUN
framr-1738	513	8	results	result	VERB
framr-1738	513	9	in	in	ADP
framr-1738	513	10	lower	low	ADJ
framr-1738	513	11	net	net	ADJ
framr-1738	513	12	interest	interest	NOUN
framr-1738	513	13	income	income	NOUN
framr-1738	513	14	.	.	PUNCT
framr-1738	514	1	the	the	DET
framr-1738	514	2	lower	low	ADJ
framr-1738	514	3	net	net	ADJ
framr-1738	514	4	interest	interest	NOUN
framr-1738	514	5	income	income	NOUN
framr-1738	514	6	may	may	AUX
framr-1738	514	7	be	be	AUX
framr-1738	514	8	explained	explain	VERB
framr-1738	514	9	by	by	ADP
framr-1738	514	10	the	the	DET
framr-1738	514	11	fact	fact	NOUN
framr-1738	514	12	that	that	SCONJ
framr-1738	514	13	ias	ia	VERB
framr-1738	514	14	39(which	39(which	NUM
framr-1738	514	15	was	be	AUX
framr-1738	514	16	the	the	DET
framr-1738	514	17	operative	operative	ADJ
framr-1738	514	18	ifrs	ifrs	NOUN
framr-1738	514	19	as	as	ADP
framr-1738	514	20	at	at	ADP
framr-1738	514	21	the	the	DET
framr-1738	514	22	adoption	adoption	NOUN
framr-1738	514	23	date	date	NOUN
framr-1738	514	24	in	in	ADP
framr-1738	514	25	nigeria	nigeria	PROPN
framr-1738	514	26	)	)	PUNCT
framr-1738	514	27	stipulated	stipulate	VERB
framr-1738	514	28	“	"	PUNCT
framr-1738	514	29	incurred	incurred	ADJ
framr-1738	514	30	loss	loss	NOUN
framr-1738	514	31	”	"	PUNCT
framr-1738	514	32	model	model	NOUN
framr-1738	514	33	”	"	PUNCT
framr-1738	514	34	while	while	SCONJ
framr-1738	514	35	the	the	DET
framr-1738	514	36	nigerian	nigerian	ADJ
framr-1738	514	37	gaap	gaap	PROPN
framr-1738	514	38	prescribed	prescribe	VERB
framr-1738	514	39	“	"	PUNCT
framr-1738	514	40	perceived	perceive	VERB
framr-1738	514	41	loss	loss	NOUN
framr-1738	514	42	”	"	PUNCT
framr-1738	514	43	model	model	NOUN
framr-1738	514	44	.	.	PUNCT
framr-1738	515	1	the	the	DET
framr-1738	515	2	“	"	PUNCT
framr-1738	515	3	perceived	perceive	VERB
framr-1738	515	4	loss	loss	NOUN
framr-1738	515	5	”	"	PUNCT
framr-1738	515	6	model	model	NOUN
framr-1738	515	7	allowed	allow	VERB
framr-1738	515	8	the	the	DET
framr-1738	515	9	managers	manager	NOUN
framr-1738	515	10	considerable	considerable	ADJ
framr-1738	515	11	discretion	discretion	NOUN
framr-1738	515	12	in	in	ADP
framr-1738	515	13	applying	apply	VERB
framr-1738	515	14	their	their	PRON
framr-1738	515	15	personal	personal	ADJ
framr-1738	515	16	professional	professional	ADJ
framr-1738	515	17	judgment	judgment	NOUN
framr-1738	515	18	in	in	ADP
framr-1738	515	19	classifying	classify	VERB
framr-1738	515	20	loans	loan	NOUN
framr-1738	515	21	for	for	ADP
framr-1738	515	22	the	the	DET
framr-1738	515	23	purpose	purpose	NOUN
framr-1738	515	24	of	of	ADP
framr-1738	515	25	interest	interest	NOUN
framr-1738	515	26	income	income	NOUN
framr-1738	515	27	suspension	suspension	NOUN
framr-1738	515	28	among	among	ADP
framr-1738	515	29	others	other	NOUN
framr-1738	515	30	.	.	PUNCT
framr-1738	516	1	with	with	ADP
framr-1738	516	2	enough	enough	ADJ
framr-1738	516	3	discretion	discretion	NOUN
framr-1738	516	4	at	at	ADP
framr-1738	516	5	their	their	PRON
framr-1738	516	6	disposal	disposal	NOUN
framr-1738	516	7	,	,	PUNCT
framr-1738	516	8	the	the	DET
framr-1738	516	9	managers	manager	NOUN
framr-1738	516	10	could	could	AUX
framr-1738	516	11	favor	favor	VERB
framr-1738	516	12	low	low	ADJ
framr-1738	516	13	interest	interest	NOUN
framr-1738	516	14	income	income	NOUN
framr-1738	516	15	suspension	suspension	NOUN
framr-1738	516	16	in	in	ADP
framr-1738	516	17	order	order	NOUN
framr-1738	516	18	to	to	PART
framr-1738	516	19	report	report	VERB
framr-1738	516	20	higher	high	ADJ
framr-1738	516	21	earnings	earning	NOUN
framr-1738	516	22	.	.	PUNCT
framr-1738	517	1	manager‟s	manager‟	NOUN
framr-1738	517	2	discretion	discretion	NOUN
framr-1738	517	3	under	under	ADP
framr-1738	517	4	ias	ias	PROPN
framr-1738	517	5	39	39	NUM
framr-1738	517	6	was	be	AUX
framr-1738	517	7	much	much	ADV
framr-1738	517	8	more	more	ADV
framr-1738	517	9	restricted	restricted	ADJ
framr-1738	517	10	because	because	SCONJ
framr-1738	517	11	of	of	ADP
framr-1738	517	12	the	the	DET
framr-1738	517	13	“	"	PUNCT
framr-1738	517	14	incurred	incurred	ADJ
framr-1738	517	15	loss	loss	NOUN
framr-1738	517	16	”	"	PUNCT
framr-1738	517	17	requirement	requirement	NOUN
framr-1738	517	18	.	.	PUNCT
framr-1738	518	1	the	the	DET
framr-1738	518	2	lower	low	ADJ
framr-1738	518	3	average	average	ADJ
framr-1738	518	4	net	net	ADJ
framr-1738	518	5	interest	interest	NOUN
framr-1738	518	6	income	income	NOUN
framr-1738	518	7	shown	show	VERB
framr-1738	518	8	under	under	ADP
framr-1738	518	9	ifrs	ifrs	PROPN
framr-1738	518	10	implies	imply	VERB
framr-1738	518	11	lower	low	ADJ
framr-1738	518	12	earnings	earning	NOUN
framr-1738	518	13	management	management	NOUN
framr-1738	518	14	and	and	CCONJ
framr-1738	518	15	improved	improved	ADJ
framr-1738	518	16	earnings	earning	NOUN
framr-1738	518	17	and	and	CCONJ
framr-1738	518	18	earnings	earning	NOUN
framr-1738	518	19	quality	quality	NOUN
framr-1738	518	20	.	.	PUNCT
framr-1738	519	1	however	however	ADV
framr-1738	519	2	,	,	PUNCT
framr-1738	519	3	the	the	DET
framr-1738	519	4	hypothesis	hypothesis	NOUN
framr-1738	519	5	testing	testing	NOUN
framr-1738	519	6	indicates	indicate	VERB
framr-1738	519	7	an	an	DET
framr-1738	519	8	insignificant	insignificant	ADJ
framr-1738	519	9	reduced	reduce	VERB
framr-1738	519	10	earnings	earning	NOUN
framr-1738	519	11	management	management	NOUN
framr-1738	519	12	and	and	CCONJ
framr-1738	519	13	insignificantly	insignificantly	ADV
framr-1738	519	14	improved	improve	VERB
framr-1738	519	15	earnings	earning	NOUN
framr-1738	519	16	quality	quality	NOUN
framr-1738	519	17	with	with	ADP
framr-1738	519	18	p	p	NOUN
framr-1738	519	19	-	-	PUNCT
framr-1738	519	20	value	value	NOUN
framr-1738	519	21	of	of	ADP
framr-1738	519	22	0.561	0.561	NUM
framr-1738	519	23	at	at	ADP
framr-1738	519	24	5	5	NUM
framr-1738	519	25	%	%	NOUN
framr-1738	519	26	significance	significance	NOUN
framr-1738	519	27	level	level	NOUN
framr-1738	519	28	.	.	PUNCT
framr-1738	520	1	the	the	DET
framr-1738	520	2	insignificant	insignificant	ADJ
framr-1738	520	3	reduced	reduce	VERB
framr-1738	520	4	earnings	earning	NOUN
framr-1738	520	5	management	management	NOUN
framr-1738	520	6	is	be	AUX
framr-1738	520	7	also	also	ADV
framr-1738	520	8	implied	imply	VERB
framr-1738	520	9	from	from	ADP
framr-1738	520	10	figure	figure	NOUN
framr-1738	520	11	2	2	NUM
framr-1738	520	12	(	(	PUNCT
framr-1738	520	13	correlation	correlation	NOUN
framr-1738	520	14	graph	graph	NOUN
framr-1738	520	15	of	of	ADP
framr-1738	520	16	nii	nii	PROPN
framr-1738	520	17	under	under	ADP
framr-1738	520	18	sas	sas	PROPN
framr-1738	520	19	and	and	CCONJ
framr-1738	520	20	ifrs	ifrs	PROPN
framr-1738	520	21	)	)	PUNCT
framr-1738	520	22	reproduced	reproduce	VERB
framr-1738	520	23	below	below	ADV
framr-1738	520	24	.	.	PUNCT
framr-1738	521	1	from	from	ADP
framr-1738	521	2	the	the	DET
framr-1738	521	3	figure	figure	NOUN
framr-1738	521	4	2	2	NUM
framr-1738	521	5	below	below	ADV
framr-1738	521	6	,	,	PUNCT
framr-1738	521	7	the	the	DET
framr-1738	521	8	correlation	correlation	NOUN
framr-1738	521	9	between	between	ADP
framr-1738	521	10	sas	sas	PROPN
framr-1738	521	11	and	and	CCONJ
framr-1738	521	12	ifrs	ifrs	NOUN
framr-1738	521	13	figures	figure	NOUN
framr-1738	521	14	is	be	AUX
framr-1738	521	15	positive	positive	ADJ
framr-1738	521	16	and	and	CCONJ
framr-1738	521	17	almost	almost	ADV
framr-1738	521	18	perfect	perfect	ADJ
framr-1738	521	19	with	with	ADP
framr-1738	521	20	r	r	NOUN
framr-1738	521	21	-	-	PUNCT
framr-1738	521	22	value	value	NOUN
framr-1738	521	23	of	of	ADP
framr-1738	521	24	0.997	0.997	NUM
framr-1738	521	25	and	and	CCONJ
framr-1738	521	26	p	p	NOUN
framr-1738	521	27	-	-	PUNCT
framr-1738	521	28	value	value	NOUN
framr-1738	521	29	of	of	ADP
framr-1738	521	30	0.000	0.000	NUM
framr-1738	521	31	.	.	PUNCT
framr-1738	522	1	also	also	ADV
framr-1738	522	2	the	the	DET
framr-1738	522	3	curve	curve	NOUN
framr-1738	522	4	of	of	ADP
framr-1738	522	5	the	the	DET
framr-1738	522	6	difference	difference	NOUN
framr-1738	522	7	in	in	ADP
framr-1738	522	8	the	the	DET
framr-1738	522	9	means	mean	NOUN
framr-1738	522	10	of	of	ADP
framr-1738	522	11	the	the	DET
framr-1738	522	12	nii	nii	PROPN
framr-1738	522	13	under	under	ADP
framr-1738	522	14	the	the	DET
framr-1738	522	15	two	two	NUM
framr-1738	522	16	regimes	regime	NOUN
framr-1738	522	17	(	(	PUNCT
framr-1738	522	18	the	the	DET
framr-1738	522	19	lower	low	ADJ
framr-1738	522	20	curve	curve	NOUN
framr-1738	522	21	)	)	PUNCT
framr-1738	522	22	is	be	AUX
framr-1738	522	23	more	more	ADJ
framr-1738	522	24	of	of	ADP
framr-1738	522	25	flat	flat	ADJ
framr-1738	522	26	.	.	PUNCT
framr-1738	523	1	these	these	DET
framr-1738	523	2	features	feature	NOUN
framr-1738	523	3	imply	imply	VERB
framr-1738	523	4	that	that	SCONJ
framr-1738	523	5	the	the	DET
framr-1738	523	6	factors	factor	NOUN
framr-1738	523	7	which	which	PRON
framr-1738	523	8	financial	financial	ADJ
framr-1738	523	9	risk	risk	NOUN
framr-1738	523	10	and	and	CCONJ
framr-1738	523	11	management	management	NOUN
framr-1738	523	12	reviews	review	NOUN
framr-1738	523	13	,	,	PUNCT
framr-1738	523	14	2020	2020	NUM
framr-1738	523	15	,	,	PUNCT
framr-1738	523	16	6(1	6(1	NUM
framr-1738	523	17	):	):	PUNCT
framr-1738	523	18	52	52	NUM
framr-1738	523	19	-	-	SYM
framr-1738	523	20	78	78	NUM
framr-1738	523	21	72	72	NUM
framr-1738	523	22	©	©	PROPN
framr-1738	523	23	2020	2020	NUM
framr-1738	523	24	conscientia	conscientia	PROPN
framr-1738	523	25	beam	beam	PROPN
framr-1738	523	26	.	.	PUNCT
framr-1738	524	1	all	all	DET
framr-1738	524	2	rights	right	NOUN
framr-1738	524	3	reserved	reserve	VERB
framr-1738	524	4	.	.	PUNCT
framr-1738	524	5	shaped	shape	VERB
framr-1738	524	6	the	the	DET
framr-1738	524	7	net	net	ADJ
framr-1738	524	8	interest	interest	NOUN
framr-1738	524	9	income	income	NOUN
framr-1738	524	10	were	be	AUX
framr-1738	524	11	almost	almost	ADV
framr-1738	524	12	the	the	DET
framr-1738	524	13	same	same	ADJ
framr-1738	524	14	under	under	ADP
framr-1738	524	15	the	the	DET
framr-1738	524	16	two	two	NUM
framr-1738	524	17	accounting	accounting	NOUN
framr-1738	524	18	regimes	regime	NOUN
framr-1738	524	19	when	when	SCONJ
framr-1738	524	20	viewed	view	VERB
framr-1738	524	21	from	from	ADP
framr-1738	524	22	the	the	DET
framr-1738	524	23	industry	industry	NOUN
framr-1738	524	24	average	average	NOUN
framr-1738	524	25	perspective	perspective	NOUN
framr-1738	524	26	.	.	PUNCT
framr-1738	525	1	this	this	DET
framr-1738	525	2	outcome	outcome	NOUN
framr-1738	525	3	of	of	ADP
framr-1738	525	4	insignificant	insignificant	ADJ
framr-1738	525	5	reduction	reduction	NOUN
framr-1738	525	6	in	in	ADP
framr-1738	525	7	earnings	earning	NOUN
framr-1738	525	8	management	management	NOUN
framr-1738	525	9	and	and	CCONJ
framr-1738	525	10	insignificantly	insignificantly	ADV
framr-1738	525	11	improved	improve	VERB
framr-1738	525	12	earnings	earning	NOUN
framr-1738	525	13	quality	quality	NOUN
framr-1738	525	14	under	under	ADP
framr-1738	525	15	ifrs	ifrs	PROPN
framr-1738	525	16	agrees	agree	VERB
framr-1738	525	17	with	with	ADP
framr-1738	525	18	the	the	DET
framr-1738	525	19	findings	finding	NOUN
framr-1738	525	20	in	in	ADP
framr-1738	525	21	dang	dang	INTJ
framr-1738	525	22	et	et	PROPN
framr-1738	525	23	al	al	PROPN
framr-1738	525	24	.	.	PROPN
framr-1738	526	1	(	(	PUNCT
framr-1738	526	2	2018	2018	NUM
framr-1738	526	3	)	)	PUNCT
framr-1738	526	4	;	;	PUNCT
framr-1738	526	5	yahaya	yahaya	PROPN
framr-1738	526	6	,	,	PUNCT
framr-1738	526	7	et	et	PROPN
framr-1738	526	8	al	al	PROPN
framr-1738	526	9	.	.	PUNCT
framr-1738	527	1	(	(	PUNCT
framr-1738	527	2	2015	2015	NUM
framr-1738	527	3	)	)	PUNCT
framr-1738	527	4	.	.	PUNCT
framr-1738	528	1	it	it	PRON
framr-1738	528	2	also	also	ADV
framr-1738	528	3	aligns	align	VERB
framr-1738	528	4	with	with	ADP
framr-1738	528	5	the	the	DET
framr-1738	528	6	general	general	ADJ
framr-1738	528	7	result	result	NOUN
framr-1738	528	8	of	of	ADP
framr-1738	528	9	lower	low	ADJ
framr-1738	528	10	earnings	earning	NOUN
framr-1738	528	11	management	management	NOUN
framr-1738	528	12	as	as	SCONJ
framr-1738	528	13	recorded	record	VERB
framr-1738	528	14	in	in	ADP
framr-1738	528	15	eneje	eneje	PROPN
framr-1738	528	16	et	et	PROPN
framr-1738	528	17	al	al	PROPN
framr-1738	528	18	.	.	PUNCT
framr-1738	529	1	(	(	PUNCT
framr-1738	529	2	2016	2016	NUM
framr-1738	529	3	)	)	PUNCT
framr-1738	529	4	;	;	PUNCT
framr-1738	529	5	sellami	sellami	NOUN
framr-1738	529	6	and	and	CCONJ
framr-1738	529	7	slimi	slimi	PROPN
framr-1738	529	8	(	(	PUNCT
framr-1738	529	9	2016	2016	NUM
framr-1738	529	10	)	)	PUNCT
framr-1738	529	11	;	;	PUNCT
framr-1738	529	12	hassan	hassan	PROPN
framr-1738	529	13	(	(	PUNCT
framr-1738	529	14	2015	2015	NUM
framr-1738	529	15	)	)	PUNCT
framr-1738	529	16	;	;	PUNCT
framr-1738	529	17	mechelli	mechelli	NOUN
framr-1738	529	18	and	and	CCONJ
framr-1738	529	19	cimini	cimini	PROPN
framr-1738	529	20	(	(	PUNCT
framr-1738	529	21	2013	2013	NUM
framr-1738	529	22	)	)	PUNCT
framr-1738	529	23	.	.	PUNCT
framr-1738	530	1	equally	equally	ADV
framr-1738	530	2	,	,	PUNCT
framr-1738	530	3	the	the	DET
framr-1738	530	4	lower	low	ADJ
framr-1738	530	5	earnings	earning	NOUN
framr-1738	530	6	management	management	NOUN
framr-1738	530	7	seen	see	VERB
framr-1738	530	8	in	in	ADP
framr-1738	530	9	nii	nii	PROPN
framr-1738	530	10	variable	variable	ADJ
framr-1738	530	11	conflicts	conflict	NOUN
framr-1738	530	12	with	with	ADP
framr-1738	530	13	the	the	DET
framr-1738	530	14	rise	rise	NOUN
framr-1738	530	15	in	in	ADP
framr-1738	530	16	earnings	earning	NOUN
framr-1738	530	17	management	management	NOUN
framr-1738	530	18	observed	observe	VERB
framr-1738	530	19	in	in	ADP
framr-1738	530	20	pat	pat	PROPN
framr-1738	530	21	.	.	PUNCT
framr-1738	531	1	figure-2	figure-2	PROPN
framr-1738	531	2	.	.	PUNCT
framr-1738	531	3	reproduced	reproduce	VERB
framr-1738	531	4	.	.	PUNCT
framr-1738	532	1	it	it	PRON
framr-1738	532	2	may	may	AUX
framr-1738	532	3	be	be	AUX
framr-1738	532	4	noted	note	VERB
framr-1738	532	5	that	that	SCONJ
framr-1738	532	6	ias	ias	PROPN
framr-1738	532	7	39	39	NUM
framr-1738	532	8	had	have	AUX
framr-1738	532	9	been	be	AUX
framr-1738	532	10	fully	fully	ADV
framr-1738	532	11	replaced	replace	VERB
framr-1738	532	12	by	by	ADP
framr-1738	532	13	ifrs	ifrs	PROPN
framr-1738	532	14	9	9	NUM
framr-1738	532	15	in	in	ADP
framr-1738	532	16	2018	2018	NUM
framr-1738	532	17	which	which	PRON
framr-1738	532	18	was	be	AUX
framr-1738	532	19	the	the	DET
framr-1738	532	20	effective	effective	ADJ
framr-1738	532	21	implementation	implementation	NOUN
framr-1738	532	22	date	date	NOUN
framr-1738	532	23	for	for	ADP
framr-1738	532	24	the	the	DET
framr-1738	532	25	latter	latter	ADJ
framr-1738	532	26	.	.	PUNCT
framr-1738	533	1	ifrs	ifrs	PROPN
framr-1738	533	2	9	9	NUM
framr-1738	533	3	stipulates	stipulate	VERB
framr-1738	533	4	forward	forward	ADV
framr-1738	533	5	-	-	PUNCT
framr-1738	533	6	looking	look	VERB
framr-1738	533	7	“	"	PUNCT
framr-1738	533	8	expected	expect	VERB
framr-1738	533	9	loss	loss	NOUN
framr-1738	533	10	”	"	PUNCT
framr-1738	533	11	model	model	NOUN
framr-1738	533	12	which	which	PRON
framr-1738	533	13	is	be	AUX
framr-1738	533	14	close	close	ADJ
framr-1738	533	15	to	to	ADP
framr-1738	533	16	the	the	DET
framr-1738	533	17	“	"	PUNCT
framr-1738	533	18	perceived	perceive	VERB
framr-1738	533	19	loss	loss	NOUN
framr-1738	533	20	”	"	PUNCT
framr-1738	533	21	approach	approach	NOUN
framr-1738	533	22	of	of	ADP
framr-1738	533	23	ngaap	ngaap	NOUN
framr-1738	533	24	but	but	CCONJ
framr-1738	533	25	is	be	AUX
framr-1738	533	26	much	much	ADV
framr-1738	533	27	more	more	ADV
framr-1738	533	28	elaborate	elaborate	ADJ
framr-1738	533	29	and	and	CCONJ
framr-1738	533	30	objective	objective	ADJ
framr-1738	533	31	.	.	PUNCT
framr-1738	534	1	comparing	compare	VERB
framr-1738	534	2	ngaap	ngaap	NOUN
framr-1738	534	3	and	and	CCONJ
framr-1738	534	4	ifrs	ifrs	PROPN
framr-1738	534	5	/ifrs9	/ifrs9	PROPN
framr-1738	534	6	may	may	AUX
framr-1738	534	7	produce	produce	VERB
framr-1738	534	8	a	a	DET
framr-1738	534	9	different	different	ADJ
framr-1738	534	10	result	result	NOUN
framr-1738	534	11	from	from	ADP
framr-1738	534	12	the	the	DET
framr-1738	534	13	findings	finding	NOUN
framr-1738	534	14	recorded	record	VERB
framr-1738	534	15	in	in	ADP
framr-1738	534	16	this	this	DET
framr-1738	534	17	present	present	ADJ
framr-1738	534	18	work	work	NOUN
framr-1738	534	19	.	.	PUNCT
framr-1738	535	1	though	though	SCONJ
framr-1738	535	2	the	the	DET
framr-1738	535	3	analytical	analytical	ADJ
framr-1738	535	4	procedure	procedure	NOUN
framr-1738	535	5	followed	follow	VERB
framr-1738	535	6	in	in	ADP
framr-1738	535	7	this	this	DET
framr-1738	535	8	work	work	NOUN
framr-1738	535	9	focuses	focus	VERB
framr-1738	535	10	on	on	ADP
framr-1738	535	11	the	the	DET
framr-1738	535	12	average	average	ADJ
framr-1738	535	13	industry	industry	NOUN
framr-1738	535	14	performance	performance	NOUN
framr-1738	535	15	,	,	PUNCT
framr-1738	535	16	a	a	DET
framr-1738	535	17	closer	close	ADJ
framr-1738	535	18	look	look	NOUN
framr-1738	535	19	at	at	ADP
framr-1738	535	20	table	table	NOUN
framr-1738	535	21	2	2	NUM
framr-1738	535	22	–	–	PUNCT
framr-1738	535	23	4	4	NUM
framr-1738	535	24	throws	throw	VERB
framr-1738	535	25	more	more	ADJ
framr-1738	535	26	light	light	NOUN
framr-1738	535	27	on	on	ADP
framr-1738	535	28	the	the	DET
framr-1738	535	29	performance	performance	NOUN
framr-1738	535	30	of	of	ADP
framr-1738	535	31	the	the	DET
framr-1738	535	32	selected	select	VERB
framr-1738	535	33	individual	individual	ADJ
framr-1738	535	34	banks	bank	NOUN
framr-1738	535	35	in	in	ADP
framr-1738	535	36	terms	term	NOUN
framr-1738	535	37	of	of	ADP
framr-1738	535	38	earnings	earning	NOUN
framr-1738	535	39	management	management	NOUN
framr-1738	535	40	and	and	CCONJ
framr-1738	535	41	earnings	earning	NOUN
framr-1738	535	42	quality	quality	NOUN
framr-1738	535	43	.	.	PUNCT
framr-1738	536	1	from	from	ADP
framr-1738	536	2	table	table	NOUN
framr-1738	536	3	2	2	NUM
framr-1738	536	4	(	(	PUNCT
framr-1738	536	5	reproduced	reproduce	VERB
framr-1738	536	6	below	below	ADV
framr-1738	536	7	)	)	PUNCT
framr-1738	536	8	,	,	PUNCT
framr-1738	536	9	it	it	PRON
framr-1738	536	10	could	could	AUX
framr-1738	536	11	be	be	AUX
framr-1738	536	12	seen	see	VERB
framr-1738	536	13	that	that	DET
framr-1738	536	14	ecobank	ecobank	NOUN
framr-1738	536	15	posted	post	VERB
framr-1738	536	16	a	a	DET
framr-1738	536	17	loss	loss	NOUN
framr-1738	536	18	of	of	ADP
framr-1738	536	19	n2.3billion(nigerian	n2.3billion(nigerian	ADJ
framr-1738	536	20	naira	naira	PROPN
framr-1738	536	21	)	)	PUNCT
framr-1738	536	22	under	under	ADP
framr-1738	536	23	ngaap	ngaap	PROPN
framr-1738	536	24	/	/	SYM
framr-1738	536	25	sas	sas	PROPN
framr-1738	536	26	in	in	ADP
framr-1738	536	27	its	its	PRON
framr-1738	536	28	2011	2011	NUM
framr-1738	536	29	financial	financial	ADJ
framr-1738	536	30	year	year	NOUN
framr-1738	536	31	.	.	PUNCT
framr-1738	537	1	however	however	ADV
framr-1738	537	2	,	,	PUNCT
framr-1738	537	3	when	when	SCONJ
framr-1738	537	4	the	the	DET
framr-1738	537	5	loss	loss	NOUN
framr-1738	537	6	was	be	AUX
framr-1738	537	7	translated	translate	VERB
framr-1738	537	8	to	to	ADP
framr-1738	537	9	ifrs	ifrs	PROPN
framr-1738	537	10	(	(	PUNCT
framr-1738	537	11	according	accord	VERB
framr-1738	537	12	to	to	ADP
framr-1738	537	13	ias	ias	PROPN
framr-1738	537	14	39	39	NUM
framr-1738	537	15	)	)	PUNCT
framr-1738	537	16	,	,	PUNCT
framr-1738	537	17	it	it	PRON
framr-1738	537	18	turned	turn	VERB
framr-1738	537	19	out	out	ADP
framr-1738	537	20	to	to	PART
framr-1738	537	21	be	be	AUX
framr-1738	537	22	a	a	DET
framr-1738	537	23	huge	huge	ADJ
framr-1738	537	24	profit	profit	NOUN
framr-1738	537	25	of	of	ADP
framr-1738	537	26	n19.billion	n19.billion	PROPN
framr-1738	537	27	296	296	NUM
framr-1738	537	28	%	%	NOUN
framr-1738	537	29	change	change	NOUN
framr-1738	537	30	.	.	PUNCT
framr-1738	538	1	based	base	VERB
framr-1738	538	2	on	on	ADP
framr-1738	538	3	the	the	DET
framr-1738	538	4	descriptive	descriptive	ADJ
framr-1738	538	5	statistics	statistic	NOUN
framr-1738	538	6	,	,	PUNCT
framr-1738	538	7	this	this	DET
framr-1738	538	8	scenario	scenario	NOUN
framr-1738	538	9	suggests	suggest	VERB
framr-1738	538	10	that	that	SCONJ
framr-1738	538	11	the	the	DET
framr-1738	538	12	ifrs	ifrs	PROPN
framr-1738	538	13	as	as	SCONJ
framr-1738	538	14	seen	see	VERB
framr-1738	538	15	from	from	ADP
framr-1738	538	16	ias	ias	PROPN
framr-1738	538	17	39	39	NUM
framr-1738	538	18	,	,	PUNCT
framr-1738	538	19	significantly	significantly	ADV
framr-1738	538	20	increases	increase	VERB
framr-1738	538	21	earnings	earning	NOUN
framr-1738	538	22	management	management	NOUN
framr-1738	538	23	and	and	CCONJ
framr-1738	538	24	reduces	reduce	VERB
framr-1738	538	25	earnings	earning	NOUN
framr-1738	538	26	quality	quality	NOUN
framr-1738	538	27	.	.	PUNCT
framr-1738	539	1	also	also	ADV
framr-1738	539	2	from	from	ADP
framr-1738	539	3	the	the	DET
framr-1738	539	4	same	same	ADJ
framr-1738	539	5	table	table	NOUN
framr-1738	539	6	2	2	NUM
framr-1738	539	7	,	,	PUNCT
framr-1738	539	8	fcmb	fcmb	PROPN
framr-1738	539	9	made	make	VERB
framr-1738	539	10	a	a	DET
framr-1738	539	11	loss	loss	NOUN
framr-1738	539	12	of	of	ADP
framr-1738	539	13	n11.6billion	n11.6billion	NOUN
framr-1738	539	14	under	under	ADP
framr-1738	539	15	ngaap	ngaap	NOUN
framr-1738	539	16	in	in	ADP
framr-1738	539	17	2011	2011	NUM
framr-1738	539	18	but	but	CCONJ
framr-1738	539	19	when	when	SCONJ
framr-1738	539	20	the	the	DET
framr-1738	539	21	loss	loss	NOUN
framr-1738	539	22	was	be	AUX
framr-1738	539	23	translated	translate	VERB
framr-1738	539	24	under	under	ADP
framr-1738	539	25	ifrs	ifrs	PROPN
framr-1738	539	26	,	,	PUNCT
framr-1738	539	27	it	it	PRON
framr-1738	539	28	became	become	VERB
framr-1738	539	29	n11.00billion	n11.00billion	ADJ
framr-1738	539	30	profit194	profit194	PROPN
framr-1738	539	31	%	%	NOUN
framr-1738	539	32	change	change	NOUN
framr-1738	539	33	.	.	PUNCT
framr-1738	540	1	this	this	PRON
framr-1738	540	2	is	be	AUX
framr-1738	540	3	another	another	DET
framr-1738	540	4	indication	indication	NOUN
framr-1738	540	5	that	that	SCONJ
framr-1738	540	6	ifrs	ifrs	NOUN
framr-1738	540	7	(	(	PUNCT
framr-1738	540	8	as	as	ADP
framr-1738	540	9	ias39	ias39	NOUN
framr-1738	540	10	)	)	PUNCT
framr-1738	540	11	promotes	promote	VERB
framr-1738	540	12	earnings	earning	NOUN
framr-1738	540	13	management	management	NOUN
framr-1738	540	14	based	base	VERB
framr-1738	540	15	on	on	ADP
framr-1738	540	16	descriptive	descriptive	ADJ
framr-1738	540	17	statistics	statistic	NOUN
framr-1738	540	18	.	.	PUNCT
framr-1738	541	1	the	the	DET
framr-1738	541	2	position	position	NOUN
framr-1738	541	3	of	of	ADP
framr-1738	541	4	the	the	DET
framr-1738	541	5	two	two	NUM
framr-1738	541	6	individual	individual	ADJ
framr-1738	541	7	banks	bank	NOUN
framr-1738	541	8	under	under	ADP
framr-1738	541	9	ifrs	ifrs	PROPN
framr-1738	541	10	lends	lend	VERB
framr-1738	541	11	support	support	NOUN
framr-1738	541	12	to	to	ADP
framr-1738	541	13	the	the	DET
framr-1738	541	14	findings	finding	NOUN
framr-1738	541	15	with	with	ADP
framr-1738	541	16	respect	respect	NOUN
framr-1738	541	17	to	to	ADP
framr-1738	541	18	apat	apat	NOUN
framr-1738	541	19	and	and	CCONJ
framr-1738	541	20	to	to	ADP
framr-1738	541	21	the	the	DET
framr-1738	541	22	findings	finding	NOUN
framr-1738	541	23	in	in	ADP
framr-1738	541	24	ceccobelli	ceccobelli	PROPN
framr-1738	541	25	and	and	CCONJ
framr-1738	541	26	giosi	giosi	PROPN
framr-1738	541	27	(	(	PUNCT
framr-1738	541	28	2019	2019	NUM
framr-1738	541	29	)	)	PUNCT
framr-1738	541	30	-european	-european	ADJ
framr-1738	541	31	countries	country	NOUN
framr-1738	541	32	,	,	PUNCT
framr-1738	541	33	mongrut	mongrut	NOUN
framr-1738	541	34	and	and	CCONJ
framr-1738	541	35	winkelried	winkelrie	VERB
framr-1738	541	36	(	(	PUNCT
framr-1738	541	37	2019	2019	NUM
framr-1738	541	38	)	)	PUNCT
framr-1738	541	39	-latin	-latin	PROPN
framr-1738	541	40	america	america	PROPN
framr-1738	541	41	,	,	PUNCT
framr-1738	541	42	kouki	kouki	PROPN
framr-1738	541	43	(	(	PUNCT
framr-1738	541	44	2018	2018	NUM
framr-1738	541	45	)	)	PUNCT
framr-1738	541	46	-germany	-germany	PROPN
framr-1738	541	47	,	,	PUNCT
framr-1738	541	48	belgium	belgium	NOUN
framr-1738	541	49	and	and	CCONJ
framr-1738	541	50	france	france	PROPN
framr-1738	541	51	,	,	PUNCT
framr-1738	541	52	malofeeva	malofeeva	PROPN
framr-1738	541	53	(	(	PUNCT
framr-1738	541	54	2018	2018	NUM
framr-1738	541	55	)	)	PUNCT
framr-1738	541	56	-rusia	-rusia	NOUN
framr-1738	541	57	,	,	PUNCT
framr-1738	541	58	uwuigbe	uwuigbe	NOUN
framr-1738	541	59	.	.	PUNCT
framr-1738	542	1	et	et	PROPN
framr-1738	542	2	al	al	PROPN
framr-1738	542	3	.	.	PROPN
framr-1738	543	1	(	(	PUNCT
framr-1738	543	2	2017	2017	NUM
framr-1738	543	3	)	)	PUNCT
framr-1738	543	4	-nigeria	-nigeria	NOUN
framr-1738	543	5	where	where	SCONJ
framr-1738	543	6	the	the	DET
framr-1738	543	7	empirical	empirical	ADJ
framr-1738	543	8	findings	finding	NOUN
framr-1738	543	9	revealed	reveal	VERB
framr-1738	543	10	significant	significant	ADJ
framr-1738	543	11	increase	increase	NOUN
framr-1738	543	12	in	in	ADP
framr-1738	543	13	earnings	earning	NOUN
framr-1738	543	14	management	management	NOUN
framr-1738	543	15	following	follow	VERB
framr-1738	543	16	ifrs	ifrs	ADJ
framr-1738	543	17	adoption	adoption	NOUN
framr-1738	543	18	.	.	PUNCT
framr-1738	544	1	to	to	PART
framr-1738	544	2	assess	assess	VERB
framr-1738	544	3	presence	presence	NOUN
framr-1738	544	4	of	of	ADP
framr-1738	544	5	earnings	earning	NOUN
framr-1738	544	6	management	management	NOUN
framr-1738	544	7	in	in	ADP
framr-1738	544	8	terms	term	NOUN
framr-1738	544	9	of	of	ADP
framr-1738	544	10	net	net	ADJ
framr-1738	544	11	interest	interest	NOUN
framr-1738	544	12	income	income	NOUN
framr-1738	544	13	(	(	PUNCT
framr-1738	544	14	nii	nii	PROPN
framr-1738	544	15	)	)	PUNCT
framr-1738	544	16	of	of	ADP
framr-1738	544	17	the	the	DET
framr-1738	544	18	individual	individual	ADJ
framr-1738	544	19	banks	bank	NOUN
framr-1738	544	20	,	,	PUNCT
framr-1738	544	21	we	we	PRON
framr-1738	544	22	refer	refer	VERB
framr-1738	544	23	to	to	ADP
framr-1738	544	24	table	table	NOUN
framr-1738	544	25	3	3	NUM
framr-1738	544	26	(	(	PUNCT
framr-1738	544	27	reproduced	reproduce	VERB
framr-1738	544	28	below	below	ADV
framr-1738	544	29	)	)	PUNCT
framr-1738	544	30	.	.	PUNCT
framr-1738	545	1	the	the	DET
framr-1738	545	2	table	table	NOUN
framr-1738	545	3	indicates	indicate	VERB
framr-1738	545	4	that	that	SCONJ
framr-1738	545	5	uba	uba	PROPN
framr-1738	545	6	reported	report	VERB
framr-1738	545	7	nii	nii	PROPN
framr-1738	545	8	of	of	ADP
framr-1738	545	9	n62.8billion	n62.8billion	PROPN
framr-1738	545	10	under	under	ADP
framr-1738	545	11	ngaap	ngaap	NOUN
framr-1738	545	12	in	in	ADP
framr-1738	545	13	2011	2011	NUM
framr-1738	545	14	.	.	PUNCT
framr-1738	546	1	however	however	ADV
framr-1738	546	2	,	,	PUNCT
framr-1738	546	3	when	when	SCONJ
framr-1738	546	4	the	the	DET
framr-1738	546	5	amount	amount	NOUN
framr-1738	546	6	was	be	AUX
framr-1738	546	7	translated	translate	VERB
framr-1738	546	8	to	to	ADP
framr-1738	546	9	ifrs	ifrs	PROPN
framr-1738	546	10	according	accord	VERB
framr-1738	546	11	to	to	ADP
framr-1738	546	12	ias38	ias38	PROPN
framr-1738	546	13	/	/	SYM
framr-1738	546	14	ifrs	ifrs	PROPN
framr-1738	546	15	,	,	PUNCT
framr-1738	546	16	it	it	PRON
framr-1738	546	17	became	become	VERB
framr-1738	546	18	n56billionabout	n56billionabout	ADJ
framr-1738	546	19	10	10	NUM
framr-1738	546	20	%	%	NOUN
framr-1738	546	21	fall	fall	NOUN
framr-1738	546	22	.	.	PUNCT
framr-1738	547	1	also	also	ADV
framr-1738	547	2	,	,	PUNCT
framr-1738	547	3	stanbicibtc	stanbicibtc	ADJ
framr-1738	547	4	and	and	CCONJ
framr-1738	547	5	first	first	ADJ
framr-1738	547	6	bank	bank	PROPN
framr-1738	547	7	nigeria	nigeria	PROPN
framr-1738	547	8	achieved	achieve	VERB
framr-1738	547	9	nii	nii	PROPN
framr-1738	547	10	of	of	ADP
framr-1738	547	11	n29.8billion	n29.8billion	PROPN
framr-1738	547	12	and	and	CCONJ
framr-1738	547	13	n178.00billion	n178.00billion	NOUN
framr-1738	547	14	respectively	respectively	ADV
framr-1738	547	15	under	under	ADP
framr-1738	547	16	ngaap	ngaap	NOUN
framr-1738	547	17	in	in	ADP
framr-1738	547	18	2011	2011	NUM
framr-1738	547	19	.	.	PUNCT
framr-1738	548	1	however	however	ADV
framr-1738	548	2	,	,	PUNCT
framr-1738	548	3	when	when	SCONJ
framr-1738	548	4	the	the	DET
framr-1738	548	5	figures	figure	NOUN
framr-1738	548	6	were	be	AUX
framr-1738	548	7	translated	translate	VERB
framr-1738	548	8	to	to	ADP
framr-1738	548	9	ifrs	ifrs	PROPN
framr-1738	548	10	according	accord	VERB
framr-1738	548	11	to	to	ADP
framr-1738	548	12	ias	ias	PROPN
framr-1738	548	13	38	38	NUM
framr-1738	548	14	/	/	SYM
framr-1738	548	15	ifrs	ifrs	PROPN
framr-1738	548	16	,	,	PUNCT
framr-1738	548	17	the	the	DET
framr-1738	548	18	resulting	result	VERB
framr-1738	548	19	nii	nii	NOUN
framr-1738	548	20	became	become	VERB
framr-1738	548	21	n27.6billion(7.7	n27.6billion(7.7	ADJ
framr-1738	548	22	%	%	NOUN
framr-1738	548	23	decrease	decrease	NOUN
framr-1738	548	24	)	)	PUNCT
framr-1738	548	25	and	and	CCONJ
framr-1738	548	26	n167.00billion	n167.00billion	PROPN
framr-1738	548	27	(	(	PUNCT
framr-1738	548	28	6	6	NUM
framr-1738	548	29	%	%	NOUN
framr-1738	548	30	fall	fall	NOUN
framr-1738	548	31	)	)	PUNCT
framr-1738	548	32	.	.	PUNCT
framr-1738	549	1	financial	financial	ADJ
framr-1738	549	2	risk	risk	NOUN
framr-1738	549	3	and	and	CCONJ
framr-1738	549	4	management	management	NOUN
framr-1738	549	5	reviews	review	NOUN
framr-1738	549	6	,	,	PUNCT
framr-1738	549	7	2020	2020	NUM
framr-1738	549	8	,	,	PUNCT
framr-1738	549	9	6(1	6(1	NUM
framr-1738	549	10	):	):	PUNCT
framr-1738	549	11	52	52	NUM
framr-1738	549	12	-	-	SYM
framr-1738	549	13	78	78	NUM
framr-1738	549	14	73	73	NUM
framr-1738	549	15	©	©	PROPN
framr-1738	549	16	2020	2020	NUM
framr-1738	549	17	conscientia	conscientia	PROPN
framr-1738	549	18	beam	beam	PROPN
framr-1738	549	19	.	.	PUNCT
framr-1738	550	1	all	all	DET
framr-1738	550	2	rights	right	NOUN
framr-1738	550	3	reserved	reserve	VERB
framr-1738	550	4	.	.	PUNCT
framr-1738	550	5	reproduced	reproduce	VERB
framr-1738	550	6	table-2	table-2	NUM
framr-1738	550	7	.	.	PUNCT
framr-1738	551	1	average	average	ADJ
framr-1738	551	2	profit	profit	NOUN
framr-1738	551	3	after	after	ADP
framr-1738	551	4	tax	tax	NOUN
framr-1738	551	5	for	for	ADP
framr-1738	551	6	the	the	DET
framr-1738	551	7	nine	nine	NUM
framr-1738	551	8	selected	select	VERB
framr-1738	551	9	banks	bank	NOUN
framr-1738	551	10	(	(	PUNCT
framr-1738	551	11	in	in	ADP
framr-1738	551	12	n‟	n‟	NUM
framr-1738	551	13	billions	billion	NOUN
framr-1738	551	14	)	)	PUNCT
framr-1738	551	15	.	.	PUNCT
framr-1738	552	1	bank	bank	PROPN
framr-1738	552	2	sas	sa	VERB
framr-1738	552	3	a	a	DET
framr-1738	552	4	ifrs	ifrs	PROPN
framr-1738	552	5	b	b	PROPN
framr-1738	552	6	change	change	NOUN
framr-1738	552	7	in	in	ADP
framr-1738	552	8	pat	pat	PROPN
framr-1738	552	9	(	(	PUNCT
framr-1738	552	10	a	a	PROPN
framr-1738	552	11	-	-	PUNCT
framr-1738	552	12	b	b	NOUN
framr-1738	552	13	)	)	PUNCT
framr-1738	552	14	%	%	NOUN
framr-1738	552	15	change	change	NOUN
framr-1738	552	16	access	access	NOUN
framr-1738	552	17	13.70	13.70	NUM
framr-1738	552	18	5.20	5.20	NUM
framr-1738	552	19	8.50	8.50	NUM
framr-1738	552	20	62.04	62.04	NUM
framr-1738	552	21	%	%	NOUN
framr-1738	552	22	ecobank	ecobank	NOUN
framr-1738	552	23	-2.30	-2.30	PROPN
framr-1738	552	24	19.00	19.00	NUM
framr-1738	552	25	-21.30	-21.30	SYM
framr-1738	552	26	926.09	926.09	NUM
framr-1738	552	27	%	%	NOUN
framr-1738	552	28	fcmb	fcmb	NOUN
framr-1738	552	29	-11.60	-11.60	PROPN
framr-1738	552	30	11.00	11.00	NUM
framr-1738	552	31	-22.60	-22.60	NUM
framr-1738	552	32	194.83	194.83	NUM
framr-1738	552	33	%	%	NOUN
framr-1738	552	34	fidelity	fidelity	NOUN
framr-1738	552	35	6.00	6.00	NUM
framr-1738	552	36	4.00	4.00	NUM
framr-1738	552	37	2.00	2.00	NUM
framr-1738	552	38	33.33	33.33	NUM
framr-1738	552	39	%	%	NOUN
framr-1738	552	40	fbn	fbn	VERB
framr-1738	552	41	47.50	47.50	NUM
framr-1738	552	42	23.10	23.10	NUM
framr-1738	552	43	24.40	24.40	NUM
framr-1738	552	44	51.37	51.37	NUM
framr-1738	552	45	%	%	NOUN
framr-1738	552	46	gtb	gtb	NOUN
framr-1738	552	47	51.70	51.70	NUM
framr-1738	552	48	51.60	51.60	NUM
framr-1738	552	49	0.10	0.10	NUM
framr-1738	552	50	0.19	0.19	NUM
framr-1738	552	51	%	%	NOUN
framr-1738	552	52	stanbicibtc	stanbicibtc	VERB
framr-1738	552	53	6.50	6.50	NUM
framr-1738	552	54	6.60	6.60	NUM
framr-1738	552	55	-0.10	-0.10	NUM
framr-1738	552	56	-1.54	-1.54	NUM
framr-1738	552	57	%	%	NOUN
framr-1738	552	58	uba	uba	PROPN
framr-1738	552	59	-16.40	-16.40	PROPN
framr-1738	552	60	-8.00	-8.00	PROPN
framr-1738	552	61	8.40	8.40	NUM
framr-1738	552	62	51.22	51.22	NUM
framr-1738	552	63	%	%	NOUN
framr-1738	552	64	zenith	zenith	NOUN
framr-1738	552	65	37.14	37.14	NUM
framr-1738	552	66	48.70	48.70	NUM
framr-1738	552	67	-11.56	-11.56	PUNCT
framr-1738	552	68	-31.13	-31.13	NUM
framr-1738	552	69	%	%	NOUN
framr-1738	552	70	average	average	ADJ
framr-1738	552	71	14.69bn	14.69bn	PROPN
framr-1738	552	72	17.91bn	17.91bn	NUM
framr-1738	552	73	-3.22	-3.22	NUM
framr-1738	552	74	21.90	21.90	NUM
framr-1738	552	75	%	%	NOUN
framr-1738	552	76	based	base	VERB
framr-1738	552	77	on	on	ADP
framr-1738	552	78	these	these	DET
framr-1738	552	79	(	(	PUNCT
framr-1738	552	80	descriptive	descriptive	ADJ
framr-1738	552	81	)	)	PUNCT
framr-1738	552	82	statistics	statistic	NOUN
framr-1738	552	83	,	,	PUNCT
framr-1738	552	84	the	the	DET
framr-1738	552	85	nii	nii	PROPN
framr-1738	552	86	perspective	perspective	NOUN
framr-1738	552	87	of	of	ADP
framr-1738	552	88	the	the	DET
framr-1738	552	89	three	three	NUM
framr-1738	552	90	individual	individual	ADJ
framr-1738	552	91	banks	bank	NOUN
framr-1738	552	92	suggests	suggest	VERB
framr-1738	552	93	that	that	SCONJ
framr-1738	552	94	ifrs	ifrs	NOUN
framr-1738	552	95	(	(	PUNCT
framr-1738	552	96	as	as	ADP
framr-1738	552	97	ias	ias	PROPN
framr-1738	552	98	39	39	NUM
framr-1738	552	99	)	)	PUNCT
framr-1738	552	100	reduces	reduce	VERB
framr-1738	552	101	earnings	earning	NOUN
framr-1738	552	102	management	management	NOUN
framr-1738	552	103	while	while	SCONJ
framr-1738	552	104	improving	improve	VERB
framr-1738	552	105	earnings	earning	NOUN
framr-1738	552	106	quality	quality	NOUN
framr-1738	552	107	.	.	PUNCT
framr-1738	553	1	this	this	PRON
framr-1738	553	2	is	be	AUX
framr-1738	553	3	consistent	consistent	ADJ
framr-1738	553	4	the	the	DET
framr-1738	553	5	result	result	NOUN
framr-1738	553	6	of	of	ADP
framr-1738	553	7	the	the	DET
framr-1738	553	8	t	t	NOUN
framr-1738	553	9	-	-	PUNCT
framr-1738	553	10	test	test	NOUN
framr-1738	553	11	on	on	ADP
framr-1738	553	12	nii	nii	PROPN
framr-1738	553	13	which	which	PRON
framr-1738	553	14	according	accord	VERB
framr-1738	553	15	to	to	ADP
framr-1738	553	16	table	table	NOUN
framr-1738	553	17	8	8	NUM
framr-1738	553	18	shows	show	VERB
framr-1738	553	19	that	that	SCONJ
framr-1738	553	20	based	base	VERB
framr-1738	553	21	on	on	ADP
framr-1738	553	22	average	average	ADJ
framr-1738	553	23	industry	industry	NOUN
framr-1738	553	24	nii	nii	PROPN
framr-1738	553	25	,	,	PUNCT
framr-1738	553	26	ifrs	ifrs	NOUN
framr-1738	553	27	adoption	adoption	NOUN
framr-1738	553	28	results	result	VERB
framr-1738	553	29	in	in	ADP
framr-1738	553	30	reduced	reduce	VERB
framr-1738	553	31	earnings	earning	NOUN
framr-1738	553	32	management	management	NOUN
framr-1738	553	33	and	and	CCONJ
framr-1738	553	34	increases	increase	VERB
framr-1738	553	35	earnings	earning	NOUN
framr-1738	553	36	quality	quality	NOUN
framr-1738	553	37	.	.	PUNCT
framr-1738	554	1	however	however	ADV
framr-1738	554	2	,	,	PUNCT
framr-1738	554	3	the	the	DET
framr-1738	554	4	reduction	reduction	NOUN
framr-1738	554	5	is	be	AUX
framr-1738	554	6	statistically	statistically	ADV
framr-1738	554	7	insignificant	insignificant	ADJ
framr-1738	554	8	reproduced	reproduce	VERB
framr-1738	554	9	table-3	table-3	PROPN
framr-1738	554	10	.	.	PUNCT
framr-1738	555	1	average	average	ADJ
framr-1738	555	2	net	net	ADJ
framr-1738	555	3	interest	interest	NOUN
framr-1738	555	4	income	income	NOUN
framr-1738	555	5	(	(	PUNCT
framr-1738	555	6	anii	anii	PROPN
framr-1738	555	7	)	)	PUNCT
framr-1738	555	8	of	of	ADP
framr-1738	555	9	the	the	DET
framr-1738	555	10	selected	select	VERB
framr-1738	555	11	nine	nine	NUM
framr-1738	555	12	banks	bank	NOUN
framr-1738	555	13	(	(	PUNCT
framr-1738	555	14	in	in	ADP
framr-1738	555	15	n‟	n‟	NUM
framr-1738	555	16	billions	billion	NOUN
framr-1738	555	17	)	)	PUNCT
framr-1738	555	18	.	.	PUNCT
framr-1738	556	1	bank	bank	PROPN
framr-1738	556	2	sas	sa	VERB
framr-1738	556	3	a	a	DET
framr-1738	556	4	ifrs	ifrs	PROPN
framr-1738	556	5	b	b	PROPN
framr-1738	556	6	change	change	NOUN
framr-1738	556	7	in	in	ADP
framr-1738	556	8	nii(a	nii(a	PROPN
framr-1738	556	9	-	-	PUNCT
framr-1738	556	10	b	b	NOUN
framr-1738	556	11	)	)	PUNCT
framr-1738	556	12	%	%	NOUN
framr-1738	556	13	change	change	NOUN
framr-1738	556	14	access	access	NOUN
framr-1738	556	15	48.00	48.00	NUM
framr-1738	556	16	51.00	51.00	NUM
framr-1738	556	17	-3.00	-3.00	NUM
framr-1738	556	18	-6.25	-6.25	NOUN
framr-1738	556	19	%	%	NOUN
framr-1738	556	20	ecobank	ecobank	NOUN
framr-1738	556	21	28.20	28.20	NUM
framr-1738	556	22	31.30	31.30	NUM
framr-1738	556	23	3.10	3.10	NUM
framr-1738	556	24	-11.00	-11.00	PROPN
framr-1738	556	25	%	%	NOUN
framr-1738	556	26	fcmb	fcmb	NOUN
framr-1738	556	27	28.10	28.10	NUM
framr-1738	556	28	31.30	31.30	NUM
framr-1738	556	29	3.20	3.20	NUM
framr-1738	556	30	-11.39	-11.39	PROPN
framr-1738	556	31	%	%	NOUN
framr-1738	556	32	fidelity	fidelity	NOUN
framr-1738	556	33	29.20	29.20	NUM
framr-1738	556	34	30.50	30.50	NUM
framr-1738	556	35	-1.30	-1.30	PRON
framr-1738	556	36	-4.45	-4.45	NOUN
framr-1738	556	37	%	%	NOUN
framr-1738	556	38	fbn	fbn	VERB
framr-1738	556	39	178.00	178.00	NUM
framr-1738	556	40	167.00	167.00	NUM
framr-1738	556	41	11.00	11.00	NUM
framr-1738	556	42	6.17	6.17	NUM
framr-1738	556	43	%	%	NOUN
framr-1738	556	44	gtb	gtb	NOUN
framr-1738	556	45	99.00	99.00	NUM
framr-1738	556	46	94.00	94.00	NUM
framr-1738	556	47	5.00	5.00	NUM
framr-1738	556	48	5.05	5.05	NUM
framr-1738	556	49	%	%	NOUN
framr-1738	556	50	stanbicibtc	stanbicibtc	VERB
framr-1738	556	51	29.80	29.80	NUM
framr-1738	556	52	27.60	27.60	NUM
framr-1738	556	53	2.20	2.20	NUM
framr-1738	556	54	7.33	7.33	NUM
framr-1738	556	55	%	%	NOUN
framr-1738	556	56	uba	uba	PROPN
framr-1738	556	57	62.00	62.00	NUM
framr-1738	556	58	56.00	56.00	NUM
framr-1738	556	59	6.00	6.00	NUM
framr-1738	556	60	9.67	9.67	NUM
framr-1738	556	61	%	%	NOUN
framr-1738	556	62	zenith	zenith	NOUN
framr-1738	556	63	118.00	118.00	NUM
framr-1738	556	64	122.00	122.00	NUM
framr-1738	556	65	-4.00	-4.00	NUM
framr-1738	556	66	-3.38	-3.38	NUM
framr-1738	556	67	%	%	NOUN
framr-1738	556	68	average	average	NOUN
framr-1738	556	69	68.92	68.92	NUM
framr-1738	556	70	67.86	67.86	NUM
framr-1738	556	71	1.06	1.06	NUM
framr-1738	556	72	1.53	1.53	NUM
framr-1738	556	73	%	%	NOUN
framr-1738	556	74	in	in	ADP
framr-1738	556	75	terms	term	NOUN
framr-1738	556	76	of	of	ADP
framr-1738	556	77	ratio	ratio	NOUN
framr-1738	556	78	of	of	ADP
framr-1738	556	79	loan	loan	NOUN
framr-1738	556	80	loss	loss	NOUN
framr-1738	556	81	provisioning	provisioning	NOUN
framr-1738	556	82	(	(	PUNCT
framr-1738	556	83	llp	llp	PROPN
framr-1738	556	84	)	)	PUNCT
framr-1738	556	85	,	,	PUNCT
framr-1738	556	86	table	table	NOUN
framr-1738	556	87	4	4	NUM
framr-1738	556	88	(	(	PUNCT
framr-1738	556	89	reproduced	reproduce	VERB
framr-1738	556	90	below	below	ADV
framr-1738	556	91	)	)	PUNCT
framr-1738	556	92	suggests	suggest	VERB
framr-1738	556	93	that	that	SCONJ
framr-1738	556	94	managers	manager	NOUN
framr-1738	556	95	had	have	VERB
framr-1738	556	96	more	more	ADJ
framr-1738	556	97	opportunity	opportunity	NOUN
framr-1738	556	98	to	to	PART
framr-1738	556	99	manipulate	manipulate	VERB
framr-1738	556	100	earnings	earning	NOUN
framr-1738	556	101	through	through	ADP
framr-1738	556	102	llp	llp	PROPN
framr-1738	556	103	under	under	ADP
framr-1738	556	104	ngaap	ngaap	NOUN
framr-1738	556	105	than	than	ADP
framr-1738	556	106	under	under	ADP
framr-1738	556	107	ifrs(ias	ifrs(ia	NOUN
framr-1738	556	108	38	38	NUM
framr-1738	556	109	)	)	PUNCT
framr-1738	556	110	.	.	PUNCT
framr-1738	557	1	for	for	ADP
framr-1738	557	2	instance	instance	NOUN
framr-1738	557	3	ecobank	ecobank	NOUN
framr-1738	557	4	under	under	ADP
framr-1738	557	5	ngaap	ngaap	PROPN
framr-1738	557	6	/	/	SYM
framr-1738	557	7	sas	sas	PROPN
framr-1738	557	8	provided	provide	VERB
framr-1738	557	9	0.02	0.02	NUM
framr-1738	557	10	%	%	NOUN
framr-1738	557	11	of	of	ADP
framr-1738	557	12	its	its	PRON
framr-1738	557	13	total	total	ADJ
framr-1738	557	14	loan	loan	NOUN
framr-1738	557	15	and	and	CCONJ
framr-1738	557	16	advances	advance	NOUN
framr-1738	557	17	as	as	ADP
framr-1738	557	18	its	its	PRON
framr-1738	557	19	loan	loan	NOUN
framr-1738	557	20	loss	loss	NOUN
framr-1738	557	21	provision	provision	NOUN
framr-1738	557	22	in	in	ADP
framr-1738	557	23	2011	2011	NUM
framr-1738	557	24	.	.	PUNCT
framr-1738	558	1	but	but	CCONJ
framr-1738	558	2	when	when	SCONJ
framr-1738	558	3	this	this	PRON
framr-1738	558	4	was	be	AUX
framr-1738	558	5	translated	translate	VERB
framr-1738	558	6	to	to	ADP
framr-1738	558	7	ifrs(ias	ifrs(ia	NOUN
framr-1738	558	8	39	39	NUM
framr-1738	558	9	)	)	PUNCT
framr-1738	558	10	,	,	PUNCT
framr-1738	558	11	it	it	PRON
framr-1738	558	12	became	become	VERB
framr-1738	558	13	3.72	3.72	NUM
framr-1738	558	14	(	(	PUNCT
framr-1738	558	15	18,500	18,500	NUM
framr-1738	558	16	%	%	NOUN
framr-1738	558	17	rise	rise	NOUN
framr-1738	558	18	)	)	PUNCT
framr-1738	558	19	.	.	PUNCT
framr-1738	559	1	also	also	ADV
framr-1738	559	2	,	,	PUNCT
framr-1738	559	3	fidelity	fidelity	PROPN
framr-1738	559	4	provided	provide	VERB
framr-1738	559	5	1.7	1.7	NUM
framr-1738	559	6	%	%	NOUN
framr-1738	559	7	under	under	ADP
framr-1738	559	8	sas	sa	NOUN
framr-1738	559	9	but	but	CCONJ
framr-1738	559	10	this	this	PRON
framr-1738	559	11	became	become	VERB
framr-1738	559	12	5.8	5.8	NUM
framr-1738	559	13	(	(	PUNCT
framr-1738	559	14	241	241	NUM
framr-1738	559	15	%	%	NOUN
framr-1738	559	16	increase	increase	NOUN
framr-1738	559	17	)	)	PUNCT
framr-1738	559	18	under	under	ADP
framr-1738	559	19	ifrs	ifrs	PROPN
framr-1738	559	20	.	.	PUNCT
framr-1738	560	1	the	the	DET
framr-1738	560	2	positions	position	NOUN
framr-1738	560	3	of	of	ADP
framr-1738	560	4	the	the	DET
framr-1738	560	5	two	two	NUM
framr-1738	560	6	banks	bank	NOUN
framr-1738	560	7	show	show	VERB
framr-1738	560	8	that	that	SCONJ
framr-1738	560	9	,	,	PUNCT
framr-1738	560	10	in	in	ADP
framr-1738	560	11	terms	term	NOUN
framr-1738	560	12	of	of	ADP
framr-1738	560	13	loan	loan	NOUN
framr-1738	560	14	loss	loss	NOUN
framr-1738	560	15	provisioning	provisioning	NOUN
framr-1738	560	16	,	,	PUNCT
framr-1738	560	17	ifrs(ias	ifrs(ia	NOUN
framr-1738	560	18	39	39	NUM
framr-1738	560	19	)	)	PUNCT
framr-1738	560	20	significantly	significantly	ADV
framr-1738	560	21	reduces	reduce	VERB
framr-1738	560	22	earnings	earning	NOUN
framr-1738	560	23	management	management	NOUN
framr-1738	560	24	and	and	CCONJ
framr-1738	560	25	enhances	enhance	VERB
framr-1738	560	26	earnings	earning	NOUN
framr-1738	560	27	quality	quality	NOUN
framr-1738	560	28	.	.	PUNCT
framr-1738	561	1	this	this	DET
framr-1738	561	2	result	result	NOUN
framr-1738	561	3	based	base	VERB
framr-1738	561	4	on	on	ADP
framr-1738	561	5	the	the	DET
framr-1738	561	6	descriptive	descriptive	ADJ
framr-1738	561	7	statistics	statistic	NOUN
framr-1738	561	8	on	on	ADP
framr-1738	561	9	the	the	DET
framr-1738	561	10	table	table	NOUN
framr-1738	561	11	4	4	NUM
framr-1738	561	12	(	(	PUNCT
framr-1738	561	13	reproduced	reproduce	VERB
framr-1738	561	14	below	below	ADV
framr-1738	561	15	)	)	PUNCT
framr-1738	561	16	contradicts	contradict	VERB
framr-1738	561	17	the	the	DET
framr-1738	561	18	t	t	PROPN
framr-1738	561	19	-	-	PUNCT
framr-1738	561	20	test‟s	test‟s	NOUN
framr-1738	561	21	result	result	VERB
framr-1738	561	22	on	on	ADP
framr-1738	561	23	table	table	NOUN
framr-1738	561	24	8	8	NUM
framr-1738	561	25	which	which	PRON
framr-1738	561	26	confirms	confirm	VERB
framr-1738	561	27	that	that	SCONJ
framr-1738	561	28	based	base	VERB
framr-1738	561	29	on	on	ADP
framr-1738	561	30	average	average	ADJ
framr-1738	561	31	industry	industry	NOUN
framr-1738	561	32	performance	performance	NOUN
framr-1738	561	33	,	,	PUNCT
framr-1738	561	34	ifrs	ifrs	NOUN
framr-1738	561	35	adoption	adoption	NOUN
framr-1738	561	36	leads	lead	VERB
framr-1738	561	37	to	to	ADP
framr-1738	561	38	a	a	DET
framr-1738	561	39	rise	rise	NOUN
framr-1738	561	40	in	in	ADP
framr-1738	561	41	earnings	earning	NOUN
framr-1738	561	42	management	management	NOUN
framr-1738	561	43	.	.	PUNCT
framr-1738	562	1	however	however	ADV
framr-1738	562	2	,	,	PUNCT
framr-1738	562	3	this	this	DET
framr-1738	562	4	effect	effect	NOUN
framr-1738	562	5	is	be	AUX
framr-1738	562	6	statistically	statistically	ADV
framr-1738	562	7	insignificant	insignificant	ADJ
framr-1738	562	8	.	.	PUNCT
framr-1738	563	1	reproduced	reproduce	VERB
framr-1738	563	2	table-4	table-4	NOUN
framr-1738	563	3	.	.	PUNCT
framr-1738	564	1	average	average	ADJ
framr-1738	564	2	ratio	ratio	NOUN
framr-1738	564	3	of	of	ADP
framr-1738	564	4	loan	loan	NOUN
framr-1738	564	5	loss	loss	NOUN
framr-1738	564	6	provisions	provision	NOUN
framr-1738	564	7	to	to	PART
framr-1738	564	8	total	total	VERB
framr-1738	564	9	loans	loan	NOUN
framr-1738	564	10	and	and	CCONJ
framr-1738	564	11	advances	advance	NOUN
framr-1738	564	12	(	(	PUNCT
framr-1738	564	13	allp	allp	PROPN
framr-1738	564	14	/	/	SYM
framr-1738	564	15	tl)-of	tl)-of	ADP
framr-1738	564	16	the	the	DET
framr-1738	564	17	banks	bank	NOUN
framr-1738	564	18	.	.	PUNCT
framr-1738	565	1	bank	bank	PROPN
framr-1738	565	2	sas	sas	PROPN
framr-1738	565	3	-a	-a	PROPN
framr-1738	565	4	ifrs	ifrs	PROPN
framr-1738	565	5	-	-	PUNCT
framr-1738	565	6	b	b	PROPN
framr-1738	565	7	change	change	NOUN
framr-1738	565	8	(	(	PUNCT
framr-1738	565	9	a	a	DET
framr-1738	565	10	-	-	PUNCT
framr-1738	565	11	b	b	NOUN
framr-1738	565	12	)	)	PUNCT
framr-1738	565	13	%	%	NOUN
framr-1738	565	14	change	change	NOUN
framr-1738	565	15	access	access	NOUN
framr-1738	565	16	2.95	2.95	NUM
framr-1738	565	17	3.90	3.90	NUM
framr-1738	565	18	-0.95	-0.95	NUM
framr-1738	565	19	-32.20	-32.20	NUM
framr-1738	565	20	%	%	NOUN
framr-1738	565	21	ecobank	ecobank	NOUN
framr-1738	565	22	0.02	0.02	NUM
framr-1738	565	23	3.72	3.72	NUM
framr-1738	565	24	3.70	3.70	NUM
framr-1738	565	25	-28,500	-28,500	NOUN
framr-1738	565	26	%	%	NOUN
framr-1738	565	27	fcmb	fcmb	NOUN
framr-1738	565	28	12.70	12.70	NUM
framr-1738	565	29	6.70	6.70	NUM
framr-1738	565	30	6.00	6.00	NUM
framr-1738	565	31	47.24	47.24	NUM
framr-1738	565	32	%	%	NOUN
framr-1738	565	33	fidelity	fidelity	NOUN
framr-1738	565	34	1.70	1.70	NUM
framr-1738	565	35	5.80	5.80	NUM
framr-1738	565	36	-4.10	-4.10	NUM
framr-1738	565	37	241.17	241.17	NUM
framr-1738	565	38	%	%	NOUN
framr-1738	565	39	fbn	fbn	NOUN
framr-1738	565	40	2.50	2.50	NUM
framr-1738	565	41	2.80	2.80	NUM
framr-1738	565	42	-0.30	-0.30	NUM
framr-1738	565	43	12.00	12.00	NUM
framr-1738	565	44	%	%	NOUN
framr-1738	565	45	gtb	gtb	NOUN
framr-1738	565	46	2.80	2.80	NUM
framr-1738	565	47	2.80	2.80	NUM
framr-1738	565	48	0.00	0.00	NUM
framr-1738	565	49	0.00	0.00	NUM
framr-1738	565	50	%	%	NOUN
framr-1738	565	51	stanbicibtc	stanbicibtc	VERB
framr-1738	565	52	1.60	1.60	NUM
framr-1738	565	53	1.30	1.30	NUM
framr-1738	565	54	0.30	0.30	NUM
framr-1738	565	55	-18.75	-18.75	PROPN
framr-1738	565	56	%	%	NOUN
framr-1738	565	57	uba	uba	PROPN
framr-1738	565	58	3.00	3.00	NUM
framr-1738	565	59	1.50	1.50	NUM
framr-1738	565	60	1.50	1.50	NUM
framr-1738	565	61	50.00	50.00	NUM
framr-1738	565	62	%	%	NOUN
framr-1738	565	63	zenith	zenith	NOUN
framr-1738	565	64	3.50	3.50	NUM
framr-1738	565	65	1.90	1.90	NUM
framr-1738	565	66	1.60	1.60	NUM
framr-1738	566	1	-45.71	-45.71	PROPN
framr-1738	566	2	%	%	NOUN
framr-1738	566	3	average	average	NOUN
framr-1738	566	4	3.42	3.42	NUM
framr-1738	566	5	3.38	3.38	NUM
framr-1738	566	6	0.04	0.04	NUM
framr-1738	566	7	1.16	1.16	NUM
framr-1738	566	8	%	%	NOUN
framr-1738	566	9	financial	financial	ADJ
framr-1738	566	10	risk	risk	NOUN
framr-1738	566	11	and	and	CCONJ
framr-1738	566	12	management	management	NOUN
framr-1738	566	13	reviews	review	NOUN
framr-1738	566	14	,	,	PUNCT
framr-1738	566	15	2020	2020	NUM
framr-1738	566	16	,	,	PUNCT
framr-1738	566	17	6(1	6(1	NUM
framr-1738	566	18	):	):	PUNCT
framr-1738	566	19	52	52	NUM
framr-1738	566	20	-	-	SYM
framr-1738	566	21	78	78	NUM
framr-1738	566	22	74	74	NUM
framr-1738	566	23	©	©	PROPN
framr-1738	566	24	2020	2020	NUM
framr-1738	566	25	conscientia	conscientia	PROPN
framr-1738	566	26	beam	beam	PROPN
framr-1738	566	27	.	.	PUNCT
framr-1738	567	1	all	all	DET
framr-1738	567	2	rights	right	NOUN
framr-1738	567	3	reserved	reserve	VERB
framr-1738	567	4	.	.	PUNCT
framr-1738	568	1	6	6	X
framr-1738	568	2	.	.	X
framr-1738	568	3	conclusion	conclusion	NOUN
framr-1738	568	4	and	and	CCONJ
framr-1738	568	5	recommendations	recommendation	NOUN
framr-1738	568	6	the	the	DET
framr-1738	568	7	main	main	ADJ
framr-1738	568	8	objective	objective	NOUN
framr-1738	568	9	of	of	ADP
framr-1738	568	10	this	this	DET
framr-1738	568	11	study	study	NOUN
framr-1738	568	12	is	be	AUX
framr-1738	568	13	to	to	PART
framr-1738	568	14	examine	examine	VERB
framr-1738	568	15	the	the	DET
framr-1738	568	16	effect	effect	NOUN
framr-1738	568	17	of	of	ADP
framr-1738	568	18	ifrs	ifrs	ADJ
framr-1738	568	19	adoption	adoption	NOUN
framr-1738	568	20	on	on	ADP
framr-1738	568	21	earnings	earning	NOUN
framr-1738	568	22	management	management	NOUN
framr-1738	568	23	and	and	CCONJ
framr-1738	568	24	earnings	earning	NOUN
framr-1738	568	25	quality	quality	NOUN
framr-1738	568	26	in	in	ADP
framr-1738	568	27	banks	bank	NOUN
framr-1738	568	28	using	use	VERB
framr-1738	568	29	fundamental	fundamental	ADJ
framr-1738	568	30	effect	effect	NOUN
framr-1738	568	31	framework	framework	NOUN
framr-1738	568	32	.	.	PUNCT
framr-1738	569	1	6.1	6.1	NUM
framr-1738	569	2	.	.	PUNCT
framr-1738	569	3	conclusion	conclusion	NOUN
framr-1738	569	4	based	base	VERB
framr-1738	569	5	on	on	ADP
framr-1738	569	6	the	the	DET
framr-1738	569	7	findings	finding	NOUN
framr-1738	569	8	with	with	ADP
framr-1738	569	9	respect	respect	NOUN
framr-1738	569	10	to	to	ADP
framr-1738	569	11	the	the	DET
framr-1738	569	12	average	average	ADJ
framr-1738	569	13	industry	industry	NOUN
framr-1738	569	14	performance	performance	NOUN
framr-1738	569	15	as	as	SCONJ
framr-1738	569	16	it	it	PRON
framr-1738	569	17	affects	affect	VERB
framr-1738	569	18	profit	profit	NOUN
framr-1738	569	19	after	after	ADP
framr-1738	569	20	tax	tax	NOUN
framr-1738	569	21	and	and	CCONJ
framr-1738	569	22	ratio	ratio	NOUN
framr-1738	569	23	of	of	ADP
framr-1738	569	24	loan	loan	NOUN
framr-1738	569	25	loss	loss	NOUN
framr-1738	569	26	provision	provision	NOUN
framr-1738	569	27	,	,	PUNCT
framr-1738	569	28	ifrs	ifrs	NOUN
framr-1738	569	29	adoption	adoption	NOUN
framr-1738	569	30	in	in	ADP
framr-1738	569	31	nigeria	nigeria	PROPN
framr-1738	569	32	results	result	NOUN
framr-1738	569	33	in	in	ADP
framr-1738	569	34	increase	increase	NOUN
framr-1738	569	35	earnings	earning	NOUN
framr-1738	569	36	management	management	NOUN
framr-1738	569	37	and	and	CCONJ
framr-1738	569	38	thus	thus	ADV
framr-1738	569	39	low	low	ADJ
framr-1738	569	40	earnings	earning	NOUN
framr-1738	569	41	quality	quality	NOUN
framr-1738	569	42	.	.	PUNCT
framr-1738	570	1	however	however	ADV
framr-1738	570	2	,	,	PUNCT
framr-1738	570	3	when	when	SCONJ
framr-1738	570	4	the	the	DET
framr-1738	570	5	average	average	ADJ
framr-1738	570	6	net	net	ADJ
framr-1738	570	7	interest	interest	NOUN
framr-1738	570	8	income	income	NOUN
framr-1738	570	9	is	be	AUX
framr-1738	570	10	considered	consider	VERB
framr-1738	570	11	,	,	PUNCT
framr-1738	570	12	the	the	DET
framr-1738	570	13	ifrs	ifrs	PROPN
framr-1738	570	14	adoption	adoption	NOUN
framr-1738	570	15	leads	lead	VERB
framr-1738	570	16	to	to	ADP
framr-1738	570	17	reduced	reduce	VERB
framr-1738	570	18	earnings	earning	NOUN
framr-1738	570	19	management	management	NOUN
framr-1738	570	20	and	and	CCONJ
framr-1738	570	21	thus	thus	ADV
framr-1738	570	22	improved	improve	VERB
framr-1738	570	23	earnings	earning	NOUN
framr-1738	570	24	quality	quality	NOUN
framr-1738	570	25	in	in	ADP
framr-1738	570	26	the	the	DET
framr-1738	570	27	nigerian	nigerian	ADJ
framr-1738	570	28	banking	banking	NOUN
framr-1738	570	29	sector	sector	NOUN
framr-1738	570	30	.	.	PUNCT
framr-1738	571	1	in	in	ADP
framr-1738	571	2	the	the	DET
framr-1738	571	3	two	two	NUM
framr-1738	571	4	cases	case	NOUN
framr-1738	571	5	the	the	DET
framr-1738	571	6	effect	effect	NOUN
framr-1738	571	7	is	be	AUX
framr-1738	571	8	not	not	PART
framr-1738	571	9	significant	significant	ADJ
framr-1738	571	10	fundamentally	fundamentally	ADV
framr-1738	571	11	.	.	PUNCT
framr-1738	572	1	it	it	PRON
framr-1738	572	2	is	be	AUX
framr-1738	572	3	therefore	therefore	ADV
framr-1738	572	4	,	,	PUNCT
framr-1738	572	5	concluded	conclude	VERB
framr-1738	572	6	that	that	SCONJ
framr-1738	572	7	though	though	SCONJ
framr-1738	572	8	some	some	DET
framr-1738	572	9	individual	individual	ADJ
framr-1738	572	10	banks	bank	NOUN
framr-1738	572	11	recorded	record	VERB
framr-1738	572	12	significant	significant	ADJ
framr-1738	572	13	reduction	reduction	NOUN
framr-1738	572	14	in	in	ADP
framr-1738	572	15	earnings	earning	NOUN
framr-1738	572	16	management	management	NOUN
framr-1738	572	17	under	under	ADP
framr-1738	572	18	ifrs	ifrs	PROPN
framr-1738	572	19	,	,	PUNCT
framr-1738	572	20	fundamentally	fundamentally	ADV
framr-1738	572	21	,	,	PUNCT
framr-1738	572	22	the	the	DET
framr-1738	572	23	ifrs	ifrs	PROPN
framr-1738	572	24	adoption	adoption	NOUN
framr-1738	572	25	in	in	ADP
framr-1738	572	26	nigeria	nigeria	PROPN
framr-1738	572	27	has	have	VERB
framr-1738	572	28	no	no	DET
framr-1738	572	29	significant	significant	ADJ
framr-1738	572	30	effect	effect	NOUN
framr-1738	572	31	on	on	ADP
framr-1738	572	32	earnings	earning	NOUN
framr-1738	572	33	management	management	NOUN
framr-1738	572	34	and	and	CCONJ
framr-1738	572	35	earnings	earning	NOUN
framr-1738	572	36	quality	quality	NOUN
framr-1738	572	37	in	in	ADP
framr-1738	572	38	the	the	DET
framr-1738	572	39	banking	banking	NOUN
framr-1738	572	40	sector	sector	NOUN
framr-1738	572	41	based	base	VERB
framr-1738	572	42	on	on	ADP
framr-1738	572	43	the	the	DET
framr-1738	572	44	reported	report	VERB
framr-1738	572	45	average	average	ADJ
framr-1738	572	46	industry	industry	NOUN
framr-1738	572	47	performance	performance	NOUN
framr-1738	572	48	as	as	ADP
framr-1738	572	49	at	at	ADP
framr-1738	572	50	the	the	DET
framr-1738	572	51	date	date	NOUN
framr-1738	572	52	of	of	ADP
framr-1738	572	53	the	the	DET
framr-1738	572	54	mandatory	mandatory	ADJ
framr-1738	572	55	adoption	adoption	NOUN
framr-1738	572	56	in	in	ADP
framr-1738	572	57	nigeria	nigeria	PROPN
framr-1738	572	58	.	.	PUNCT
framr-1738	573	1	6.2	6.2	NUM
framr-1738	573	2	.	.	PUNCT
framr-1738	574	1	recommendations	recommendation	NOUN
framr-1738	574	2	(	(	PUNCT
framr-1738	574	3	i	i	NOUN
framr-1738	574	4	)	)	PUNCT
framr-1738	574	5	ifrs	ifrs	PROPN
framr-1738	574	6	foundation	foundation	PROPN
framr-1738	574	7	and	and	CCONJ
framr-1738	574	8	the	the	DET
framr-1738	574	9	national	national	ADJ
framr-1738	574	10	reporting	reporting	NOUN
framr-1738	574	11	authorities	authority	NOUN
framr-1738	574	12	in	in	ADP
framr-1738	574	13	all	all	DET
framr-1738	574	14	the	the	DET
framr-1738	574	15	jurisdictions	jurisdiction	NOUN
framr-1738	574	16	that	that	PRON
framr-1738	574	17	adopt	adopt	VERB
framr-1738	574	18	ifrs	ifrs	NOUN
framr-1738	574	19	such	such	ADJ
framr-1738	574	20	as	as	ADP
framr-1738	574	21	the	the	DET
framr-1738	574	22	financial	financial	ADJ
framr-1738	574	23	reporting	reporting	NOUN
framr-1738	574	24	council	council	PROPN
framr-1738	574	25	of	of	ADP
framr-1738	574	26	nigeria	nigeria	PROPN
framr-1738	574	27	(	(	PUNCT
framr-1738	574	28	frcn	frcn	PROPN
framr-1738	574	29	)	)	PUNCT
framr-1738	574	30	should	should	AUX
framr-1738	574	31	engage	engage	VERB
framr-1738	574	32	in	in	ADP
framr-1738	574	33	a	a	DET
framr-1738	574	34	critical	critical	ADJ
framr-1738	574	35	review	review	NOUN
framr-1738	574	36	of	of	ADP
framr-1738	574	37	the	the	DET
framr-1738	574	38	procedures	procedure	NOUN
framr-1738	574	39	required	require	VERB
framr-1738	574	40	to	to	PART
framr-1738	574	41	be	be	AUX
framr-1738	574	42	followed	follow	VERB
framr-1738	574	43	in	in	ADP
framr-1738	574	44	first	first	ADJ
framr-1738	574	45	-	-	PUNCT
framr-1738	574	46	time	time	NOUN
framr-1738	574	47	adoption	adoption	NOUN
framr-1738	574	48	as	as	SCONJ
framr-1738	574	49	set	set	VERB
framr-1738	574	50	out	out	ADP
framr-1738	574	51	in	in	ADP
framr-1738	574	52	ifrs	ifrs	PROPN
framr-1738	574	53	1	1	NUM
framr-1738	574	54	.	.	PUNCT
framr-1738	575	1	this	this	PRON
framr-1738	575	2	is	be	AUX
framr-1738	575	3	to	to	PART
framr-1738	575	4	identify	identify	VERB
framr-1738	575	5	possible	possible	ADJ
framr-1738	575	6	areas	area	NOUN
framr-1738	575	7	of	of	ADP
framr-1738	575	8	amendment	amendment	NOUN
framr-1738	575	9	to	to	PART
framr-1738	575	10	ensure	ensure	VERB
framr-1738	575	11	that	that	SCONJ
framr-1738	575	12	the	the	DET
framr-1738	575	13	ifrs	ifrs	NOUN
framr-1738	575	14	1	1	NUM
framr-1738	575	15	is	be	AUX
framr-1738	575	16	consistent	consistent	ADJ
framr-1738	575	17	with	with	ADP
framr-1738	575	18	the	the	DET
framr-1738	575	19	objectives	objective	NOUN
framr-1738	575	20	of	of	ADP
framr-1738	575	21	other	other	ADJ
framr-1738	575	22	applicable	applicable	ADJ
framr-1738	575	23	ifrss	ifrss	NOUN
framr-1738	575	24	for	for	ADP
framr-1738	575	25	the	the	DET
framr-1738	575	26	banks	bank	NOUN
framr-1738	575	27	.	.	PUNCT
framr-1738	576	1	this	this	DET
framr-1738	576	2	recommendation	recommendation	NOUN
framr-1738	576	3	is	be	AUX
framr-1738	576	4	based	base	VERB
framr-1738	576	5	on	on	ADP
framr-1738	576	6	the	the	DET
framr-1738	576	7	finding	finding	NOUN
framr-1738	576	8	that	that	SCONJ
framr-1738	576	9	average	average	ADJ
framr-1738	576	10	industry	industry	NOUN
framr-1738	576	11	ratio	ratio	NOUN
framr-1738	576	12	of	of	ADP
framr-1738	576	13	loan	loan	NOUN
framr-1738	576	14	loss	loss	NOUN
framr-1738	576	15	provisioning	provisioning	NOUN
framr-1738	576	16	is	be	AUX
framr-1738	576	17	lower	low	ADJ
framr-1738	576	18	with	with	ADP
framr-1738	576	19	higher	high	ADJ
framr-1738	576	20	profitability	profitability	NOUN
framr-1738	576	21	under	under	ADP
framr-1738	576	22	ifrs	ifrs	NOUN
framr-1738	576	23	and	and	CCONJ
framr-1738	576	24	again	again	ADV
framr-1738	576	25	a	a	DET
framr-1738	576	26	bank	bank	NOUN
framr-1738	576	27	like	like	ADP
framr-1738	576	28	fcmb	fcmb	PROPN
framr-1738	576	29	recorded	record	VERB
framr-1738	576	30	a	a	PRON
framr-1738	576	31	much	much	ADV
framr-1738	576	32	more	more	ADV
framr-1738	576	33	lower	low	ADJ
framr-1738	576	34	ratiofrom	ratiofrom	ADP
framr-1738	576	35	12.7	12.7	NUM
framr-1738	576	36	%	%	NOUN
framr-1738	576	37	under	under	ADP
framr-1738	576	38	ngaap	ngaap	NOUN
framr-1738	576	39	to	to	ADP
framr-1738	576	40	6.7	6.7	NUM
framr-1738	576	41	%	%	NOUN
framr-1738	576	42	under	under	ADP
framr-1738	576	43	ifrs	ifrs	PROPN
framr-1738	576	44	.	.	PUNCT
framr-1738	577	1	specifically	specifically	ADV
framr-1738	577	2	,	,	PUNCT
framr-1738	577	3	fcmb	fcmb	PROPN
framr-1738	577	4	reported	report	VERB
framr-1738	577	5	profit	profit	NOUN
framr-1738	577	6	after	after	ADP
framr-1738	577	7	tax	tax	NOUN
framr-1738	577	8	of	of	ADP
framr-1738	577	9	n11billion	n11billion	NOUN
framr-1738	577	10	from	from	ADP
framr-1738	577	11	a	a	DET
framr-1738	577	12	loss	loss	NOUN
framr-1738	577	13	of	of	ADP
framr-1738	577	14	n11.6billion	n11.6billion	NOUN
framr-1738	577	15	under	under	ADP
framr-1738	577	16	ifrs	ifrs	NOUN
framr-1738	577	17	while	while	SCONJ
framr-1738	577	18	ecobank‟s	ecobank‟s	PROPN
framr-1738	577	19	profit	profit	NOUN
framr-1738	577	20	jumped	jump	VERB
framr-1738	577	21	to	to	ADP
framr-1738	577	22	n19billion	n19billion	NOUN
framr-1738	577	23	from	from	ADP
framr-1738	577	24	a	a	DET
framr-1738	577	25	loss	loss	NOUN
framr-1738	577	26	of	of	ADP
framr-1738	577	27	n2.3billion	n2.3billion	NOUN
framr-1738	577	28	.	.	PUNCT
framr-1738	578	1	(	(	PUNCT
framr-1738	578	2	ii	ii	NOUN
framr-1738	578	3	)	)	PUNCT
framr-1738	578	4	the	the	DET
framr-1738	578	5	ifrs	ifrs	PROPN
framr-1738	578	6	foundation	foundation	PROPN
framr-1738	578	7	and	and	CCONJ
framr-1738	578	8	all	all	DET
framr-1738	578	9	the	the	DET
framr-1738	578	10	relevant	relevant	ADJ
framr-1738	578	11	reporting	reporting	NOUN
framr-1738	578	12	authorities	authority	NOUN
framr-1738	578	13	as	as	ADP
framr-1738	578	14	in	in	ADP
framr-1738	578	15	(	(	PUNCT
framr-1738	578	16	i	i	NOUN
framr-1738	578	17	)	)	PUNCT
framr-1738	578	18	above	above	ADV
framr-1738	578	19	should	should	AUX
framr-1738	578	20	review	review	VERB
framr-1738	578	21	all	all	DET
framr-1738	578	22	the	the	DET
framr-1738	578	23	iass	iass	NOUN
framr-1738	578	24	still	still	ADV
framr-1738	578	25	in	in	ADP
framr-1738	578	26	force	force	NOUN
framr-1738	578	27	for	for	ADP
framr-1738	578	28	amendments	amendment	NOUN
framr-1738	578	29	and	and	CCONJ
framr-1738	578	30	possible	possible	ADJ
framr-1738	578	31	replacement	replacement	NOUN
framr-1738	578	32	as	as	ADP
framr-1738	578	33	ifrs	ifrs	PROPN
framr-1738	578	34	proper	proper	ADJ
framr-1738	578	35	.	.	PUNCT
framr-1738	579	1	this	this	DET
framr-1738	579	2	recommendation	recommendation	NOUN
framr-1738	579	3	is	be	AUX
framr-1738	579	4	based	base	VERB
framr-1738	579	5	on	on	ADP
framr-1738	579	6	the	the	DET
framr-1738	579	7	finding	finding	NOUN
framr-1738	579	8	that	that	PRON
framr-1738	579	9	ias	ia	VERB
framr-1738	579	10	39	39	NUM
framr-1738	579	11	increases	increase	VERB
framr-1738	579	12	earnings	earning	NOUN
framr-1738	579	13	management	management	NOUN
framr-1738	579	14	and	and	CCONJ
framr-1738	579	15	lower	low	ADJ
framr-1738	579	16	earnings	earning	NOUN
framr-1738	579	17	quality	quality	NOUN
framr-1738	579	18	.	.	PUNCT
framr-1738	580	1	therefore	therefore	ADV
framr-1738	580	2	,	,	PUNCT
framr-1738	580	3	its	its	PRON
framr-1738	580	4	review	review	NOUN
framr-1738	580	5	and	and	CCONJ
framr-1738	580	6	replacement	replacement	NOUN
framr-1738	580	7	with	with	ADP
framr-1738	580	8	ifrs	ifrs	PROPN
framr-1738	580	9	9	9	NUM
framr-1738	580	10	is	be	AUX
framr-1738	580	11	justified	justify	VERB
framr-1738	580	12	.	.	PUNCT
framr-1738	581	1	other	other	ADJ
framr-1738	581	2	iass	iass	NOUN
framr-1738	581	3	still	still	ADV
framr-1738	581	4	in	in	ADP
framr-1738	581	5	force	force	NOUN
framr-1738	581	6	should	should	AUX
framr-1738	581	7	be	be	AUX
framr-1738	581	8	also	also	ADV
framr-1738	581	9	be	be	AUX
framr-1738	581	10	reviewed	review	VERB
framr-1738	581	11	for	for	ADP
framr-1738	581	12	improvement	improvement	NOUN
framr-1738	581	13	.	.	PUNCT
framr-1738	582	1	(	(	PUNCT
framr-1738	582	2	iii	iii	X
framr-1738	582	3	)	)	PUNCT
framr-1738	582	4	there	there	PRON
framr-1738	582	5	is	be	VERB
framr-1738	582	6	need	need	NOUN
framr-1738	582	7	for	for	ADP
framr-1738	582	8	ifrs	ifrs	PROPN
framr-1738	582	9	foundation	foundation	PROPN
framr-1738	582	10	and	and	CCONJ
framr-1738	582	11	the	the	DET
framr-1738	582	12	national	national	ADJ
framr-1738	582	13	reporting	reporting	NOUN
framr-1738	582	14	authorities	authority	NOUN
framr-1738	582	15	in	in	ADP
framr-1738	582	16	all	all	DET
framr-1738	582	17	the	the	DET
framr-1738	582	18	jurisdictions	jurisdiction	NOUN
framr-1738	582	19	that	that	PRON
framr-1738	582	20	adopt	adopt	VERB
framr-1738	582	21	ifrs	ifrs	NOUN
framr-1738	582	22	to	to	PART
framr-1738	582	23	monitor	monitor	VERB
framr-1738	582	24	the	the	DET
framr-1738	582	25	implementation	implementation	NOUN
framr-1738	582	26	and	and	CCONJ
framr-1738	582	27	application	application	NOUN
framr-1738	582	28	of	of	ADP
framr-1738	582	29	ifrs	ifrs	PROPN
framr-1738	582	30	9	9	NUM
framr-1738	582	31	which	which	PRON
framr-1738	582	32	is	be	AUX
framr-1738	582	33	a	a	DET
framr-1738	582	34	replacement	replacement	NOUN
framr-1738	582	35	for	for	ADP
framr-1738	582	36	ias39	ias39	NOUN
framr-1738	582	37	.	.	PUNCT
framr-1738	583	1	this	this	PRON
framr-1738	583	2	is	be	AUX
framr-1738	583	3	because	because	SCONJ
framr-1738	583	4	of	of	ADP
framr-1738	583	5	the	the	DET
framr-1738	583	6	“	"	PUNCT
framr-1738	583	7	forward	forward	ADV
framr-1738	583	8	-looking	-looke	VERB
framr-1738	583	9	expectedcredit	expectedcredit	NOUN
framr-1738	583	10	loss	loss	NOUN
framr-1738	583	11	”	"	PUNCT
framr-1738	583	12	model	model	NOUN
framr-1738	583	13	of	of	ADP
framr-1738	583	14	the	the	DET
framr-1738	583	15	ifrs	ifrs	PROPN
framr-1738	583	16	9	9	NUM
framr-1738	583	17	which	which	PRON
framr-1738	583	18	inevitably	inevitably	ADV
framr-1738	583	19	involves	involve	VERB
framr-1738	583	20	a	a	DET
framr-1738	583	21	manager‟s	manager‟s	ADJ
framr-1738	583	22	discretion	discretion	NOUN
framr-1738	583	23	.	.	PUNCT
framr-1738	584	1	monitoring	monitor	VERB
framr-1738	584	2	its	its	PRON
framr-1738	584	3	implementation	implementation	NOUN
framr-1738	584	4	and	and	CCONJ
framr-1738	584	5	subsequent	subsequent	ADJ
framr-1738	584	6	application	application	NOUN
framr-1738	584	7	is	be	AUX
framr-1738	584	8	to	to	PART
framr-1738	584	9	ensure	ensure	VERB
framr-1738	584	10	that	that	SCONJ
framr-1738	584	11	the	the	DET
framr-1738	584	12	manger‟s	manger‟s	PROPN
framr-1738	584	13	discretion	discretion	NOUN
framr-1738	584	14	is	be	AUX
framr-1738	584	15	fairly	fairly	ADV
framr-1738	584	16	objective	objective	ADJ
framr-1738	584	17	.	.	PUNCT
framr-1738	585	1	(	(	PUNCT
framr-1738	585	2	iv	iv	X
framr-1738	585	3	)	)	PUNCT
framr-1738	585	4	the	the	DET
framr-1738	585	5	financial	financial	ADJ
framr-1738	585	6	reporting	reporting	NOUN
framr-1738	585	7	council	council	PROPN
framr-1738	585	8	of	of	ADP
framr-1738	585	9	nigeria	nigeria	PROPN
framr-1738	585	10	(	(	PUNCT
framr-1738	585	11	frc	frc	PROPN
framr-1738	585	12	)	)	PUNCT
framr-1738	585	13	should	should	AUX
framr-1738	585	14	engage	engage	VERB
framr-1738	585	15	the	the	DET
framr-1738	585	16	banks	bank	NOUN
framr-1738	585	17	and	and	CCONJ
framr-1738	585	18	central	central	ADJ
framr-1738	585	19	bank	bank	PROPN
framr-1738	585	20	of	of	ADP
framr-1738	585	21	nigeria	nigeria	PROPN
framr-1738	585	22	in	in	ADP
framr-1738	585	23	order	order	NOUN
framr-1738	585	24	to	to	PART
framr-1738	585	25	provide	provide	VERB
framr-1738	585	26	specific	specific	ADJ
framr-1738	585	27	directives	directive	NOUN
framr-1738	585	28	on	on	ADP
framr-1738	585	29	areas	area	NOUN
framr-1738	585	30	of	of	ADP
framr-1738	585	31	conflict	conflict	NOUN
framr-1738	585	32	between	between	ADP
framr-1738	585	33	ifrs	ifrs	PROPN
framr-1738	585	34	other	other	ADJ
framr-1738	585	35	existing	exist	VERB
framr-1738	585	36	regulations	regulation	NOUN
framr-1738	585	37	and	and	CCONJ
framr-1738	585	38	laws	law	NOUN
framr-1738	585	39	in	in	ADP
framr-1738	585	40	order	order	NOUN
framr-1738	585	41	to	to	PART
framr-1738	585	42	ensure	ensure	VERB
framr-1738	585	43	coherence	coherence	NOUN
framr-1738	585	44	in	in	ADP
framr-1738	585	45	the	the	DET
framr-1738	585	46	regulatory	regulatory	ADJ
framr-1738	585	47	framework	framework	NOUN
framr-1738	585	48	and	and	CCONJ
framr-1738	585	49	promote	promote	VERB
framr-1738	585	50	effective	effective	ADJ
framr-1738	585	51	implementation	implementation	NOUN
framr-1738	585	52	of	of	ADP
framr-1738	585	53	the	the	DET
framr-1738	585	54	ifrs	ifrs	PROPN
framr-1738	585	55	.	.	PUNCT
framr-1738	586	1	(	(	PUNCT
framr-1738	586	2	v	v	NOUN
framr-1738	586	3	)	)	PUNCT
framr-1738	586	4	training	training	NOUN
framr-1738	586	5	and	and	CCONJ
framr-1738	586	6	retraining	retraining	NOUN
framr-1738	586	7	of	of	ADP
framr-1738	586	8	banks‟	banks‟	NOUN
framr-1738	586	9	staff	staff	NOUN
framr-1738	586	10	particularly	particularly	ADV
framr-1738	586	11	the	the	DET
framr-1738	586	12	accounting	accounting	NOUN
framr-1738	586	13	and	and	CCONJ
framr-1738	586	14	internal	internal	ADJ
framr-1738	586	15	control	control	NOUN
framr-1738	586	16	staff	staff	NOUN
framr-1738	586	17	on	on	ADP
framr-1738	586	18	the	the	DET
framr-1738	586	19	proper	proper	ADJ
framr-1738	586	20	application	application	NOUN
framr-1738	586	21	of	of	ADP
framr-1738	586	22	the	the	DET
framr-1738	586	23	ifrs	ifrs	NOUN
framr-1738	586	24	requirements	requirement	NOUN
framr-1738	586	25	in	in	ADP
framr-1738	586	26	order	order	NOUN
framr-1738	586	27	to	to	PART
framr-1738	586	28	reap	reap	VERB
framr-1738	586	29	the	the	DET
framr-1738	586	30	gains	gain	NOUN
framr-1738	586	31	of	of	ADP
framr-1738	586	32	the	the	DET
framr-1738	586	33	adoption	adoption	NOUN
framr-1738	586	34	.	.	PUNCT
framr-1738	587	1	(	(	PUNCT
framr-1738	587	2	vi	vi	X
framr-1738	587	3	)	)	PUNCT
framr-1738	587	4	the	the	DET
framr-1738	587	5	individual	individual	ADJ
framr-1738	587	6	banks	bank	NOUN
framr-1738	587	7	whose	whose	DET
framr-1738	587	8	performances	performance	NOUN
framr-1738	587	9	in	in	ADP
framr-1738	587	10	specific	specific	ADJ
framr-1738	587	11	indicators	indicator	NOUN
framr-1738	587	12	result	result	VERB
framr-1738	587	13	in	in	ADP
framr-1738	587	14	significant	significant	ADJ
framr-1738	587	15	earnings	earning	NOUN
framr-1738	587	16	management	management	NOUN
framr-1738	587	17	and	and	CCONJ
framr-1738	587	18	lower	low	ADJ
framr-1738	587	19	earnings	earning	NOUN
framr-1738	587	20	quality	quality	NOUN
framr-1738	587	21	under	under	ADP
framr-1738	587	22	ifrs	ifrs	PROPN
framr-1738	587	23	need	need	VERB
framr-1738	587	24	to	to	PART
framr-1738	587	25	sincerely	sincerely	ADV
framr-1738	587	26	review	review	VERB
framr-1738	587	27	their	their	PRON
framr-1738	587	28	polices	police	NOUN
framr-1738	587	29	and	and	CCONJ
framr-1738	587	30	procedures	procedure	NOUN
framr-1738	587	31	on	on	ADP
framr-1738	587	32	the	the	DET
framr-1738	587	33	ifrs	ifrs	NOUN
framr-1738	587	34	adoption	adoption	NOUN
framr-1738	587	35	.	.	PUNCT
framr-1738	588	1	the	the	DET
framr-1738	588	2	review	review	NOUN
framr-1738	588	3	is	be	AUX
framr-1738	588	4	to	to	PART
framr-1738	588	5	ensure	ensure	VERB
framr-1738	588	6	that	that	SCONJ
framr-1738	588	7	objective	objective	ADJ
framr-1738	588	8	considerations	consideration	NOUN
framr-1738	588	9	are	be	AUX
framr-1738	588	10	followed	follow	VERB
framr-1738	588	11	where	where	SCONJ
framr-1738	588	12	manager‟s	manager‟s	NUM
framr-1738	588	13	discretion	discretion	NOUN
framr-1738	588	14	is	be	AUX
framr-1738	588	15	required	require	VERB
framr-1738	588	16	in	in	ADP
framr-1738	588	17	the	the	DET
framr-1738	588	18	application	application	NOUN
framr-1738	588	19	of	of	ADP
framr-1738	588	20	the	the	DET
framr-1738	588	21	ifrs	ifrs	NOUN
framr-1738	588	22	specifications	specification	NOUN
framr-1738	588	23	.	.	PUNCT
framr-1738	589	1	funding	funding	NOUN
framr-1738	589	2	:	:	PUNCT
framr-1738	589	3	this	this	DET
framr-1738	589	4	study	study	NOUN
framr-1738	589	5	received	receive	VERB
framr-1738	589	6	no	no	DET
framr-1738	589	7	specific	specific	ADJ
framr-1738	589	8	financial	financial	ADJ
framr-1738	589	9	support	support	NOUN
framr-1738	589	10	.	.	PUNCT
framr-1738	590	1	competing	compete	VERB
framr-1738	590	2	interests	interest	NOUN
framr-1738	590	3	:	:	PUNCT
framr-1738	590	4	the	the	DET
framr-1738	590	5	author	author	NOUN
framr-1738	590	6	declares	declare	VERB
framr-1738	590	7	that	that	SCONJ
framr-1738	590	8	there	there	PRON
framr-1738	590	9	are	be	VERB
framr-1738	590	10	no	no	DET
framr-1738	590	11	conflicts	conflict	NOUN
framr-1738	590	12	of	of	ADP
framr-1738	590	13	interests	interest	NOUN
framr-1738	590	14	regarding	regard	VERB
framr-1738	590	15	the	the	DET
framr-1738	590	16	publication	publication	NOUN
framr-1738	590	17	of	of	ADP
framr-1738	590	18	this	this	DET
framr-1738	590	19	paper	paper	NOUN
framr-1738	590	20	.	.	PUNCT
framr-1738	591	1	financial	financial	ADJ
framr-1738	591	2	risk	risk	NOUN
framr-1738	591	3	and	and	CCONJ
framr-1738	591	4	management	management	NOUN
framr-1738	591	5	reviews	review	NOUN
framr-1738	591	6	,	,	PUNCT
framr-1738	591	7	2020	2020	NUM
framr-1738	591	8	,	,	PUNCT
framr-1738	591	9	6(1	6(1	NUM
framr-1738	591	10	):	):	PUNCT
framr-1738	591	11	52	52	NUM
framr-1738	591	12	-	-	SYM
framr-1738	591	13	78	78	NUM
framr-1738	591	14	75	75	NUM
framr-1738	591	15	©	©	PROPN
framr-1738	591	16	2020	2020	NUM
framr-1738	591	17	conscientia	conscientia	PROPN
framr-1738	591	18	beam	beam	PROPN
framr-1738	591	19	.	.	PUNCT
framr-1738	592	1	all	all	DET
framr-1738	592	2	rights	right	NOUN
framr-1738	592	3	reserved	reserve	VERB
framr-1738	592	4	.	.	PUNCT
framr-1738	593	1	references	reference	NOUN
framr-1738	593	2	abata	abata	NOUN
framr-1738	593	3	,	,	PUNCT
framr-1738	593	4	m.	m.	NOUN
framr-1738	593	5	a.	a.	NOUN
framr-1738	593	6	(	(	PUNCT
framr-1738	593	7	2015	2015	NUM
framr-1738	593	8	)	)	PUNCT
framr-1738	593	9	.	.	PUNCT
framr-1738	594	1	the	the	DET
framr-1738	594	2	impact	impact	NOUN
framr-1738	594	3	of	of	ADP
framr-1738	594	4	international	international	ADJ
framr-1738	594	5	financial	financial	ADJ
framr-1738	594	6	reporting	reporting	NOUN
framr-1738	594	7	standards	standard	NOUN
framr-1738	594	8	(	(	PUNCT
framr-1738	594	9	ifrs	ifrs	NOUN
framr-1738	594	10	)	)	PUNCT
framr-1738	594	11	adoption	adoption	NOUN
framr-1738	594	12	on	on	ADP
framr-1738	594	13	financial	financial	ADJ
framr-1738	594	14	reporting	reporting	NOUN
framr-1738	594	15	practice	practice	NOUN
framr-1738	594	16	in	in	ADP
framr-1738	594	17	the	the	DET
framr-1738	594	18	nigerian	nigerian	ADJ
framr-1738	594	19	banking	banking	NOUN
framr-1738	594	20	sector	sector	NOUN
framr-1738	594	21	.	.	PUNCT
framr-1738	595	1	journal	journal	NOUN
framr-1738	595	2	of	of	ADP
framr-1738	595	3	policy	policy	NOUN
framr-1738	595	4	and	and	CCONJ
framr-1738	595	5	development	development	NOUN
framr-1738	595	6	studies	study	NOUN
framr-1738	595	7	,	,	PUNCT
framr-1738	595	8	289(1850	289(1850	NUM
framr-1738	595	9	)	)	PUNCT
framr-1738	595	10	,	,	PUNCT
framr-1738	595	11	1	1	NUM
framr-1738	595	12	-	-	SYM
framr-1738	595	13	16	16	NUM
framr-1738	595	14	.	.	PUNCT
framr-1738	596	1	akabom	akabom	NOUN
framr-1738	596	2	-	-	PUNCT
framr-1738	596	3	ita	ita	NOUN
framr-1738	596	4	,	,	PUNCT
framr-1738	596	5	a.	a.	NOUN
framr-1738	596	6	(	(	PUNCT
framr-1738	596	7	2013	2013	NUM
framr-1738	596	8	)	)	PUNCT
framr-1738	596	9	.	.	PUNCT
framr-1738	597	1	analysis	analysis	NOUN
framr-1738	597	2	of	of	ADP
framr-1738	597	3	financial	financial	ADJ
framr-1738	597	4	accounting	accounting	NOUN
framr-1738	597	5	standards	standard	NOUN
framr-1738	597	6	and	and	CCONJ
framr-1738	597	7	their	their	PRON
framr-1738	597	8	effects	effect	NOUN
framr-1738	597	9	on	on	ADP
framr-1738	597	10	financial	financial	ADJ
framr-1738	597	11	reporting	reporting	NOUN
framr-1738	597	12	and	and	CCONJ
framr-1738	597	13	practices	practice	NOUN
framr-1738	597	14	of	of	ADP
framr-1738	597	15	modern	modern	ADJ
framr-1738	597	16	business	business	NOUN
framr-1738	597	17	organizations	organization	NOUN
framr-1738	597	18	in	in	ADP
framr-1738	597	19	nigeria	nigeria	PROPN
framr-1738	597	20	.	.	PUNCT
framr-1738	598	1	european	european	PROPN
framr-1738	598	2	journal	journal	PROPN
framr-1738	598	3	of	of	ADP
framr-1738	598	4	business	business	NOUN
framr-1738	598	5	and	and	CCONJ
framr-1738	598	6	management	management	NOUN
framr-1738	598	7	,	,	PUNCT
framr-1738	598	8	5(4	5(4	NUM
framr-1738	598	9	)	)	PUNCT
framr-1738	598	10	,	,	PUNCT
framr-1738	598	11	60	60	NUM
framr-1738	598	12	-	-	SYM
framr-1738	598	13	68	68	NUM
framr-1738	598	14	.	.	PUNCT
framr-1738	599	1	ali	ali	PROPN
framr-1738	599	2	,	,	PUNCT
framr-1738	599	3	b.	b.	PROPN
framr-1738	599	4	,	,	PUNCT
framr-1738	599	5	&	&	CCONJ
framr-1738	599	6	kamardin	kamardin	PROPN
framr-1738	599	7	,	,	PUNCT
framr-1738	599	8	h.	h.	PROPN
framr-1738	599	9	(	(	PUNCT
framr-1738	599	10	2018	2018	NUM
framr-1738	599	11	)	)	PUNCT
framr-1738	599	12	.	.	PUNCT
framr-1738	600	1	real	real	ADJ
framr-1738	600	2	earnings	earning	NOUN
framr-1738	600	3	management	management	NOUN
framr-1738	600	4	:	:	PUNCT
framr-1738	600	5	a	a	DET
framr-1738	600	6	review	review	NOUN
framr-1738	600	7	of	of	ADP
framr-1738	600	8	literature	literature	NOUN
framr-1738	600	9	and	and	CCONJ
framr-1738	600	10	future	future	ADJ
framr-1738	600	11	research	research	NOUN
framr-1738	600	12	.	.	PUNCT
framr-1738	601	1	asian	asian	ADJ
framr-1738	601	2	journal	journal	PROPN
framr-1738	601	3	of	of	ADP
framr-1738	601	4	finance	finance	NOUN
framr-1738	601	5	and	and	CCONJ
framr-1738	601	6	accounting	accounting	NOUN
framr-1738	601	7	,	,	PUNCT
framr-1738	601	8	10(1	10(1	NUM
framr-1738	601	9	)	)	PUNCT
framr-1738	601	10	,	,	PUNCT
framr-1738	601	11	440	440	NUM
framr-1738	601	12	-	-	SYM
framr-1738	601	13	456	456	NUM
framr-1738	601	14	.	.	PUNCT
framr-1738	602	1	augier	augier	PROPN
framr-1738	602	2	,	,	PUNCT
framr-1738	602	3	m.	m.	NOUN
framr-1738	602	4	,	,	PUNCT
framr-1738	602	5	&	&	CCONJ
framr-1738	602	6	prietula	prietula	PROPN
framr-1738	602	7	,	,	PUNCT
framr-1738	602	8	m.	m.	NOUN
framr-1738	602	9	(	(	PUNCT
framr-1738	602	10	2007	2007	NUM
framr-1738	602	11	)	)	PUNCT
framr-1738	602	12	.	.	PUNCT
framr-1738	603	1	historical	historical	ADJ
framr-1738	603	2	roots	root	NOUN
framr-1738	603	3	of	of	ADP
framr-1738	603	4	the	the	DET
framr-1738	603	5	“	"	PUNCT
framr-1738	603	6	a	a	DET
framr-1738	603	7	behavioral	behavioral	ADJ
framr-1738	603	8	theory	theory	NOUN
framr-1738	603	9	of	of	ADP
framr-1738	603	10	the	the	DET
framr-1738	603	11	firm	firm	NOUN
framr-1738	603	12	”	"	PUNCT
framr-1738	603	13	model	model	NOUN
framr-1738	603	14	at	at	ADP
framr-1738	603	15	gsia	gsia	PROPN
framr-1738	603	16	.	.	PUNCT
framr-1738	604	1	organization	organization	NOUN
framr-1738	604	2	science	science	PROPN
framr-1738	604	3	,	,	PUNCT
framr-1738	604	4	18(3	18(3	NUM
framr-1738	604	5	)	)	PUNCT
framr-1738	604	6	,	,	PUNCT
framr-1738	604	7	507	507	NUM
framr-1738	604	8	-	-	SYM
framr-1738	604	9	522	522	NUM
framr-1738	604	10	.	.	PUNCT
framr-1738	604	11	available	available	ADJ
framr-1738	604	12	at	at	ADP
framr-1738	604	13	:	:	PUNCT
framr-1738	604	14	https://doi.org/10.1287/orsc.1070.0276	https://doi.org/10.1287/orsc.1070.0276	PROPN
framr-1738	604	15	.	.	PROPN
framr-1738	604	16	baba	baba	PROPN
framr-1738	604	17	,	,	PUNCT
framr-1738	604	18	b.	b.	PROPN
framr-1738	604	19	u.	u.	PROPN
framr-1738	604	20	(	(	PUNCT
framr-1738	604	21	2013	2013	NUM
framr-1738	604	22	)	)	PUNCT
framr-1738	604	23	.	.	PUNCT
framr-1738	605	1	assessing	assess	VERB
framr-1738	605	2	nigeriaâ€	nigeriaâ€	NOUN
framr-1738	605	3	™	™	NOUN
framr-1738	605	4	s	s	VERB
framr-1738	605	5	journey	journey	NOUN
framr-1738	605	6	towards	towards	ADP
framr-1738	605	7	ifrs	ifrs	ADJ
framr-1738	605	8	adoption	adoption	NOUN
framr-1738	605	9	.	.	PUNCT
framr-1738	606	1	information	information	NOUN
framr-1738	606	2	management	management	NOUN
framr-1738	606	3	and	and	CCONJ
framr-1738	606	4	business	business	NOUN
framr-1738	606	5	review	review	NOUN
framr-1738	606	6	,	,	PUNCT
framr-1738	606	7	5(10	5(10	NUM
framr-1738	606	8	)	)	PUNCT
framr-1738	606	9	,	,	PUNCT
framr-1738	606	10	505	505	NUM
framr-1738	606	11	-	-	SYM
framr-1738	606	12	513	513	NUM
framr-1738	606	13	.	.	PUNCT
framr-1738	606	14	available	available	ADJ
framr-1738	606	15	at	at	ADP
framr-1738	606	16	:	:	PUNCT
framr-1738	606	17	https://doi.org/10.22610/imbr.v5i10.1081	https://doi.org/10.22610/imbr.v5i10.1081	PROPN
framr-1738	606	18	.	.	PUNCT
framr-1738	606	19	baumol	baumol	PROPN
framr-1738	606	20	,	,	PUNCT
framr-1738	606	21	w.	w.	PROPN
framr-1738	606	22	j.	j.	PROPN
framr-1738	606	23	(	(	PUNCT
framr-1738	606	24	1959	1959	NUM
framr-1738	606	25	)	)	PUNCT
framr-1738	606	26	.	.	PUNCT
framr-1738	607	1	business	business	NOUN
framr-1738	607	2	behavior	behavior	PROPN
framr-1738	607	3	,	,	PUNCT
framr-1738	607	4	value	value	NOUN
framr-1738	607	5	and	and	CCONJ
framr-1738	607	6	growth	growth	NOUN
framr-1738	607	7	(	(	PUNCT
framr-1738	607	8	pp	pp	ADJ
framr-1738	607	9	.	.	NOUN
framr-1738	607	10	164	164	NUM
framr-1738	607	11	)	)	PUNCT
framr-1738	607	12	.	.	PUNCT
framr-1738	608	1	new	new	PROPN
framr-1738	608	2	york	york	PROPN
framr-1738	608	3	:	:	PUNCT
framr-1738	609	1	macmillan	macmillan	PROPN
framr-1738	609	2	.	.	PROPN
framr-1738	609	3	baumol	baumol	PROPN
framr-1738	609	4	,	,	PUNCT
framr-1738	609	5	w.	w.	PROPN
framr-1738	609	6	j.	j.	PROPN
framr-1738	609	7	(	(	PUNCT
framr-1738	609	8	1962	1962	NUM
framr-1738	609	9	)	)	PUNCT
framr-1738	609	10	.	.	PUNCT
framr-1738	610	1	on	on	ADP
framr-1738	610	2	the	the	DET
framr-1738	610	3	theory	theory	NOUN
framr-1738	610	4	of	of	ADP
framr-1738	610	5	expansion	expansion	NOUN
framr-1738	610	6	of	of	ADP
framr-1738	610	7	the	the	DET
framr-1738	610	8	firm	firm	NOUN
framr-1738	610	9	.	.	PUNCT
framr-1738	611	1	the	the	DET
framr-1738	611	2	american	american	PROPN
framr-1738	611	3	economic	economic	PROPN
framr-1738	611	4	review	review	PROPN
framr-1738	611	5	,	,	PUNCT
framr-1738	611	6	52(5	52(5	NUM
framr-1738	611	7	)	)	PUNCT
framr-1738	611	8	,	,	PUNCT
framr-1738	611	9	1078	1078	NUM
framr-1738	611	10	-	-	SYM
framr-1738	611	11	1087	1087	NUM
framr-1738	611	12	.	.	PUNCT
framr-1738	612	1	blackburn	blackburn	NOUN
framr-1738	612	2	,	,	PUNCT
framr-1738	612	3	v.	v.	PROPN
framr-1738	612	4	(	(	PUNCT
framr-1738	612	5	2019	2019	NUM
framr-1738	612	6	)	)	PUNCT
framr-1738	612	7	.	.	PUNCT
framr-1738	613	1	top	top	ADJ
framr-1738	613	2	accounting	accounting	NOUN
framr-1738	613	3	scandals	scandal	NOUN
framr-1738	613	4	in	in	ADP
framr-1738	613	5	2018	2018	NUM
framr-1738	613	6	.	.	PUNCT
framr-1738	613	7	retrieved	retrieve	VERB
framr-1738	613	8	from	from	ADP
framr-1738	613	9	https://www.accountancyage.com/.	https://www.accountancyage.com/.	ADJ
framr-1738	613	10	braam	braam	NOUN
framr-1738	613	11	,	,	PUNCT
framr-1738	613	12	g.	g.	PROPN
framr-1738	613	13	,	,	PUNCT
framr-1738	613	14	nandy	nandy	PROPN
framr-1738	613	15	,	,	PUNCT
framr-1738	613	16	m.	m.	NOUN
framr-1738	613	17	,	,	PUNCT
framr-1738	613	18	weitzel	weitzel	NOUN
framr-1738	613	19	,	,	PUNCT
framr-1738	613	20	u.	u.	PROPN
framr-1738	613	21	,	,	PUNCT
framr-1738	613	22	&	&	CCONJ
framr-1738	613	23	lodh	lodh	PROPN
framr-1738	613	24	,	,	PUNCT
framr-1738	613	25	s.	s.	PROPN
framr-1738	613	26	(	(	PUNCT
framr-1738	613	27	2015	2015	NUM
framr-1738	613	28	)	)	PUNCT
framr-1738	613	29	.	.	PUNCT
framr-1738	614	1	accrual	accrual	ADJ
framr-1738	614	2	-	-	PUNCT
framr-1738	614	3	based	base	VERB
framr-1738	614	4	and	and	CCONJ
framr-1738	614	5	real	real	ADJ
framr-1738	614	6	earnings	earning	NOUN
framr-1738	614	7	management	management	NOUN
framr-1738	614	8	and	and	CCONJ
framr-1738	614	9	political	political	ADJ
framr-1738	614	10	connections	connection	NOUN
framr-1738	614	11	.	.	PUNCT
framr-1738	615	1	the	the	DET
framr-1738	615	2	international	international	ADJ
framr-1738	615	3	journal	journal	NOUN
framr-1738	615	4	of	of	ADP
framr-1738	615	5	accounting	accounting	NOUN
framr-1738	615	6	,	,	PUNCT
framr-1738	615	7	50(2	50(2	NUM
framr-1738	615	8	)	)	PUNCT
framr-1738	615	9	,	,	PUNCT
framr-1738	615	10	111	111	NUM
framr-1738	615	11	-	-	SYM
framr-1738	615	12	141	141	NUM
framr-1738	615	13	.	.	PUNCT
framr-1738	616	1	callao	callao	PROPN
framr-1738	616	2	,	,	PUNCT
framr-1738	616	3	s.	s.	PROPN
framr-1738	616	4	,	,	PUNCT
framr-1738	616	5	&	&	CCONJ
framr-1738	616	6	jarne	jarne	PROPN
framr-1738	616	7	,	,	PUNCT
framr-1738	616	8	j.	j.	PROPN
framr-1738	616	9	i.	i.	PROPN
framr-1738	616	10	(	(	PUNCT
framr-1738	616	11	2010	2010	NUM
framr-1738	616	12	)	)	PUNCT
framr-1738	616	13	.	.	PUNCT
framr-1738	617	1	have	have	AUX
framr-1738	617	2	ifrs	ifrs	NOUN
framr-1738	617	3	affected	affect	VERB
framr-1738	617	4	earnings	earning	NOUN
framr-1738	617	5	management	management	NOUN
framr-1738	617	6	in	in	ADP
framr-1738	617	7	the	the	DET
framr-1738	617	8	european	european	PROPN
framr-1738	617	9	union	union	PROPN
framr-1738	617	10	?	?	PUNCT
framr-1738	618	1	accounting	account	VERB
framr-1738	618	2	in	in	ADP
framr-1738	618	3	europe	europe	PROPN
framr-1738	618	4	,	,	PUNCT
framr-1738	618	5	7(2	7(2	NUM
framr-1738	618	6	)	)	PUNCT
framr-1738	618	7	,	,	PUNCT
framr-1738	618	8	159	159	NUM
framr-1738	618	9	-	-	SYM
framr-1738	618	10	189	189	NUM
framr-1738	618	11	.	.	PUNCT
framr-1738	618	12	available	available	ADJ
framr-1738	618	13	at	at	ADP
framr-1738	618	14	:	:	PUNCT
framr-1738	618	15	https://doi.org/10.1080/17449480.2010.511896	https://doi.org/10.1080/17449480.2010.511896	PROPN
framr-1738	618	16	.	.	PUNCT
framr-1738	618	17	ceccobelli	ceccobelli	PROPN
framr-1738	618	18	,	,	PUNCT
framr-1738	618	19	g.	g.	PROPN
framr-1738	618	20	,	,	PUNCT
framr-1738	618	21	&	&	CCONJ
framr-1738	618	22	giosi	giosi	PROPN
framr-1738	618	23	,	,	PUNCT
framr-1738	618	24	a.	a.	NOUN
framr-1738	618	25	(	(	PUNCT
framr-1738	618	26	2019	2019	NUM
framr-1738	618	27	)	)	PUNCT
framr-1738	618	28	.	.	PUNCT
framr-1738	619	1	earning	earn	VERB
framr-1738	619	2	management	management	NOUN
framr-1738	619	3	practices	practice	NOUN
framr-1738	619	4	in	in	ADP
framr-1738	619	5	the	the	DET
framr-1738	619	6	banking	banking	NOUN
framr-1738	619	7	industry	industry	NOUN
framr-1738	619	8	:	:	PUNCT
framr-1738	619	9	the	the	DET
framr-1738	619	10	role	role	NOUN
framr-1738	619	11	of	of	ADP
framr-1738	619	12	banking	banking	NOUN
framr-1738	619	13	supervision	supervision	NOUN
framr-1738	619	14	.	.	PUNCT
framr-1738	620	1	corporate	corporate	ADJ
framr-1738	620	2	governance	governance	NOUN
framr-1738	620	3	:	:	PUNCT
framr-1738	620	4	search	search	NOUN
framr-1738	620	5	for	for	ADP
framr-1738	620	6	the	the	DET
framr-1738	620	7	advanced	advanced	ADJ
framr-1738	620	8	practices	practice	NOUN
framr-1738	620	9	,	,	PUNCT
framr-1738	620	10	193	193	NUM
framr-1738	620	11	-	-	SYM
framr-1738	620	12	214	214	NUM
framr-1738	620	13	.	.	PUNCT
framr-1738	621	1	available	available	ADJ
framr-1738	621	2	at	at	ADP
framr-1738	621	3	:	:	PUNCT
framr-1738	621	4	https://doi.org/10.22495/cpr19p10	https://doi.org/10.22495/cpr19p10	NOUN
framr-1738	621	5	.	.	PUNCT
framr-1738	622	1	chassagnon	chassagnon	NOUN
framr-1738	622	2	,	,	PUNCT
framr-1738	622	3	v.	v.	PROPN
framr-1738	622	4	(	(	PUNCT
framr-1738	622	5	2011	2011	NUM
framr-1738	622	6	)	)	PUNCT
framr-1738	622	7	.	.	PUNCT
framr-1738	623	1	the	the	DET
framr-1738	623	2	law	law	NOUN
framr-1738	623	3	and	and	CCONJ
framr-1738	623	4	economics	economic	NOUN
framr-1738	623	5	of	of	ADP
framr-1738	623	6	the	the	DET
framr-1738	623	7	modern	modern	ADJ
framr-1738	623	8	firm	firm	NOUN
framr-1738	623	9	:	:	PUNCT
framr-1738	623	10	a	a	DET
framr-1738	623	11	new	new	ADJ
framr-1738	623	12	governance	governance	NOUN
framr-1738	623	13	structure	structure	NOUN
framr-1738	623	14	of	of	ADP
framr-1738	623	15	power	power	NOUN
framr-1738	623	16	relationships	relationship	NOUN
framr-1738	623	17	.	.	PUNCT
framr-1738	624	1	industrial	industrial	ADJ
framr-1738	624	2	economics	economic	NOUN
framr-1738	624	3	journal	journal	NOUN
framr-1738	624	4	,	,	PUNCT
framr-1738	624	5	2	2	NUM
framr-1738	624	6	,	,	PUNCT
framr-1738	624	7	25	25	NUM
framr-1738	624	8	-	-	SYM
framr-1738	624	9	50	50	NUM
framr-1738	624	10	.	.	PUNCT
framr-1738	624	11	cheffins	cheffin	NOUN
framr-1738	624	12	,	,	PUNCT
framr-1738	624	13	b.	b.	PROPN
framr-1738	624	14	r.	r.	PROPN
framr-1738	624	15	(	(	PUNCT
framr-1738	624	16	2018	2018	NUM
framr-1738	624	17	)	)	PUNCT
framr-1738	624	18	.	.	PUNCT
framr-1738	625	1	the	the	DET
framr-1738	625	2	rise	rise	NOUN
framr-1738	625	3	and	and	CCONJ
framr-1738	625	4	fall	fall	VERB
framr-1738	625	5	(	(	PUNCT
framr-1738	625	6	?	?	PUNCT
framr-1738	625	7	)	)	PUNCT
framr-1738	625	8	of	of	ADP
framr-1738	625	9	the	the	DET
framr-1738	625	10	berle	berle	NOUN
framr-1738	625	11	-	-	PUNCT
framr-1738	625	12	means	mean	VERB
framr-1738	625	13	corporation	corporation	NOUN
framr-1738	625	14	.	.	PUNCT
framr-1738	626	1	seattle	seattle	PROPN
framr-1738	626	2	university	university	PROPN
framr-1738	626	3	law	law	PROPN
framr-1738	626	4	review	review	NOUN
framr-1738	626	5	,	,	PUNCT
framr-1738	626	6	forthcoming	forthcoming	ADJ
framr-1738	626	7	;	;	PUNCT
framr-1738	626	8	university	university	NOUN
framr-1738	626	9	of	of	ADP
framr-1738	626	10	cambridge	cambridge	PROPN
framr-1738	626	11	faculty	faculty	PROPN
framr-1738	626	12	of	of	ADP
framr-1738	626	13	law	law	NOUN
framr-1738	626	14	research	research	NOUN
framr-1738	626	15	paper	paper	NOUN
framr-1738	626	16	no	no	INTJ
framr-1738	626	17	.	.	PUNCT
framr-1738	627	1	50/2018	50/2018	NOUN
framr-1738	627	2	.	.	PUNCT
framr-1738	627	3	cheffins	cheffin	NOUN
framr-1738	627	4	.	.	PROPN
framr-1738	627	5	,	,	PUNCT
framr-1738	627	6	b.	b.	PROPN
framr-1738	627	7	,	,	PUNCT
framr-1738	627	8	&	&	CCONJ
framr-1738	627	9	bank	bank	PROPN
framr-1738	627	10	,	,	PUNCT
framr-1738	627	11	s.	s.	PROPN
framr-1738	627	12	(	(	PUNCT
framr-1738	627	13	2009	2009	NUM
framr-1738	627	14	)	)	PUNCT
framr-1738	627	15	.	.	PUNCT
framr-1738	628	1	is	be	AUX
framr-1738	628	2	berle	berle	PROPN
framr-1738	628	3	and	and	CCONJ
framr-1738	628	4	means	mean	VERB
framr-1738	628	5	really	really	ADV
framr-1738	628	6	a	a	DET
framr-1738	628	7	myth	myth	NOUN
framr-1738	628	8	?	?	PUNCT
framr-1738	629	1	business	business	NOUN
framr-1738	629	2	history	history	NOUN
framr-1738	629	3	review	review	PROPN
framr-1738	629	4	,	,	PUNCT
framr-1738	629	5	83(3	83(3	NUM
framr-1738	629	6	)	)	PUNCT
framr-1738	629	7	,	,	PUNCT
framr-1738	629	8	443	443	NUM
framr-1738	629	9	-	-	SYM
framr-1738	629	10	474	474	NUM
framr-1738	629	11	.	.	PUNCT
framr-1738	630	1	chen	chen	PROPN
framr-1738	630	2	,	,	PUNCT
framr-1738	630	3	h.	h.	PROPN
framr-1738	630	4	,	,	PUNCT
framr-1738	630	5	tang	tang	PROPN
framr-1738	630	6	,	,	PUNCT
framr-1738	630	7	q.	q.	PROPN
framr-1738	630	8	,	,	PUNCT
framr-1738	630	9	jiang	jiang	PROPN
framr-1738	630	10	,	,	PUNCT
framr-1738	630	11	y.	y.	PROPN
framr-1738	630	12	,	,	PUNCT
framr-1738	630	13	&	&	CCONJ
framr-1738	630	14	lin	lin	PROPN
framr-1738	630	15	,	,	PUNCT
framr-1738	630	16	z.	z.	PROPN
framr-1738	630	17	(	(	PUNCT
framr-1738	630	18	2010	2010	NUM
framr-1738	630	19	)	)	PUNCT
framr-1738	630	20	.	.	PUNCT
framr-1738	631	1	the	the	DET
framr-1738	631	2	role	role	NOUN
framr-1738	631	3	of	of	ADP
framr-1738	631	4	international	international	ADJ
framr-1738	631	5	financial	financial	ADJ
framr-1738	631	6	reporting	reporting	NOUN
framr-1738	631	7	standards	standard	NOUN
framr-1738	631	8	in	in	ADP
framr-1738	631	9	accounting	accounting	NOUN
framr-1738	631	10	quality	quality	NOUN
framr-1738	631	11	:	:	PUNCT
framr-1738	631	12	evidence	evidence	NOUN
framr-1738	631	13	from	from	ADP
framr-1738	631	14	the	the	DET
framr-1738	631	15	european	european	PROPN
framr-1738	631	16	union	union	PROPN
framr-1738	631	17	.	.	PUNCT
framr-1738	632	1	journal	journal	PROPN
framr-1738	632	2	of	of	ADP
framr-1738	632	3	international	international	ADJ
framr-1738	632	4	financial	financial	ADJ
framr-1738	632	5	management	management	NOUN
framr-1738	632	6	&	&	CCONJ
framr-1738	632	7	accounting	accounting	PROPN
framr-1738	632	8	,	,	PUNCT
framr-1738	632	9	21(3	21(3	NUM
framr-1738	632	10	)	)	PUNCT
framr-1738	632	11	,	,	PUNCT
framr-1738	632	12	220	220	NUM
framr-1738	632	13	-	-	SYM
framr-1738	632	14	278	278	NUM
framr-1738	632	15	.	.	PUNCT
framr-1738	633	1	chung	chung	PROPN
framr-1738	633	2	,	,	PUNCT
framr-1738	633	3	r.	r.	PROPN
framr-1738	633	4	,	,	PUNCT
framr-1738	633	5	firth	firth	PROPN
framr-1738	633	6	,	,	PUNCT
framr-1738	633	7	m.	m.	NOUN
framr-1738	633	8	,	,	PUNCT
framr-1738	633	9	&	&	CCONJ
framr-1738	633	10	kim	kim	PROPN
framr-1738	633	11	,	,	PUNCT
framr-1738	633	12	j.	j.	PROPN
framr-1738	633	13	b.	b.	PROPN
framr-1738	633	14	(	(	PUNCT
framr-1738	633	15	2005	2005	NUM
framr-1738	633	16	)	)	PUNCT
framr-1738	633	17	.	.	PUNCT
framr-1738	634	1	earnings	earning	NOUN
framr-1738	634	2	management	management	NOUN
framr-1738	634	3	,	,	PUNCT
framr-1738	634	4	surplus	surplus	NOUN
framr-1738	634	5	free	free	ADJ
framr-1738	634	6	cash	cash	NOUN
framr-1738	634	7	flow	flow	NOUN
framr-1738	634	8	,	,	PUNCT
framr-1738	634	9	and	and	CCONJ
framr-1738	634	10	external	external	ADJ
framr-1738	634	11	monitoring	monitoring	NOUN
framr-1738	634	12	.	.	PUNCT
framr-1738	635	1	journal	journal	PROPN
framr-1738	635	2	of	of	ADP
framr-1738	635	3	business	business	NOUN
framr-1738	635	4	research	research	NOUN
framr-1738	635	5	,	,	PUNCT
framr-1738	635	6	58(6	58(6	NOUN
framr-1738	635	7	)	)	PUNCT
framr-1738	635	8	,	,	PUNCT
framr-1738	635	9	766	766	NUM
framr-1738	635	10	-	-	SYM
framr-1738	635	11	776	776	NUM
framr-1738	635	12	.	.	PUNCT
framr-1738	636	1	corporate	corporate	ADJ
framr-1738	636	2	finance	finance	NOUN
framr-1738	636	3	institutecfi	institutecfi	NOUN
framr-1738	636	4	.	.	PUNCT
framr-1738	637	1	(	(	PUNCT
framr-1738	637	2	2020	2020	NUM
framr-1738	637	3	)	)	PUNCT
framr-1738	637	4	.	.	PUNCT
framr-1738	638	1	accounting	accounting	NOUN
framr-1738	638	2	scandalslist	scandalslist	NOUN
framr-1738	638	3	and	and	CCONJ
framr-1738	638	4	overview	overview	NOUN
framr-1738	638	5	.	.	PUNCT
framr-1738	639	1	retrieved	retrieve	VERB
framr-1738	639	2	from	from	ADP
framr-1738	639	3	https://corporatefinanceinstitute.com/resources/knowledge/other/top-accounting-scandals/.	https://corporatefinanceinstitute.com/resources/knowledge/other/top-accounting-scandals/.	NOUN
framr-1738	639	4	cyert	cyert	NOUN
framr-1738	639	5	,	,	PUNCT
framr-1738	639	6	r.	r.	PROPN
framr-1738	639	7	,	,	PUNCT
framr-1738	639	8	&	&	CCONJ
framr-1738	639	9	march	march	PROPN
framr-1738	639	10	,	,	PUNCT
framr-1738	639	11	j.	j.	PROPN
framr-1738	639	12	(	(	PUNCT
framr-1738	639	13	1963	1963	NUM
framr-1738	639	14	)	)	PUNCT
framr-1738	639	15	.	.	PUNCT
framr-1738	640	1	behavioral	behavioral	ADJ
framr-1738	640	2	theory	theory	NOUN
framr-1738	640	3	of	of	ADP
framr-1738	640	4	the	the	DET
framr-1738	640	5	firm	firm	NOUN
framr-1738	640	6	.	.	PUNCT
framr-1738	641	1	oxford	oxford	NOUN
framr-1738	641	2	:	:	PUNCT
framr-1738	642	1	blackwell	blackwell	PROPN
framr-1738	642	2	.	.	PUNCT
framr-1738	643	1	daly	daly	PROPN
framr-1738	643	2	,	,	PUNCT
framr-1738	643	3	h.	h.	PROPN
framr-1738	643	4	(	(	PUNCT
framr-1738	643	5	2015	2015	NUM
framr-1738	643	6	)	)	PUNCT
framr-1738	643	7	.	.	PUNCT
framr-1738	644	1	conflict	conflict	NOUN
framr-1738	644	2	of	of	ADP
framr-1738	644	3	interest	interest	NOUN
framr-1738	644	4	in	in	ADP
framr-1738	644	5	agency	agency	NOUN
framr-1738	644	6	:	:	PUNCT
framr-1738	644	7	a	a	DET
framr-1738	644	8	theoretical	theoretical	ADJ
framr-1738	644	9	overview	overview	NOUN
framr-1738	644	10	.	.	PUNCT
framr-1738	645	1	global	global	ADJ
framr-1738	645	2	journal	journal	PROPN
framr-1738	645	3	of	of	ADP
framr-1738	645	4	human	human	ADJ
framr-1738	645	5	-	-	PUNCT
framr-1738	645	6	social	social	ADJ
framr-1738	645	7	sciences	science	NOUN
framr-1738	645	8	:	:	PUNCT
framr-1738	645	9	e	e	NOUN
framr-1738	645	10	economics	economic	NOUN
framr-1738	645	11	,	,	PUNCT
framr-1738	645	12	15(1	15(1	NUM
framr-1738	645	13	)	)	PUNCT
framr-1738	645	14	,	,	PUNCT
framr-1738	645	15	17	17	NUM
framr-1738	645	16	-	-	SYM
framr-1738	645	17	22	22	NUM
framr-1738	645	18	.	.	PUNCT
framr-1738	646	1	dang	dang	PROPN
framr-1738	646	2	,	,	PUNCT
framr-1738	646	3	d.	d.	PROPN
framr-1738	646	4	,	,	PUNCT
framr-1738	646	5	zubairu	zubairu	NOUN
framr-1738	646	6	,	,	PUNCT
framr-1738	646	7	a.	a.	PROPN
framr-1738	646	8	d.	d.	PROPN
framr-1738	646	9	,	,	PUNCT
framr-1738	646	10	&	&	CCONJ
framr-1738	646	11	ame	ame	PROPN
framr-1738	646	12	,	,	PUNCT
framr-1738	646	13	j.	j.	PROPN
framr-1738	646	14	(	(	PUNCT
framr-1738	646	15	2018	2018	NUM
framr-1738	646	16	)	)	PUNCT
framr-1738	646	17	.	.	PUNCT
framr-1738	647	1	effect	effect	NOUN
framr-1738	647	2	of	of	ADP
framr-1738	647	3	mandatory	mandatory	ADJ
framr-1738	647	4	ifrs	ifrs	NOUN
framr-1738	647	5	adoption	adoption	NOUN
framr-1738	647	6	on	on	ADP
framr-1738	647	7	accrual	accrual	ADJ
framr-1738	647	8	-	-	PUNCT
framr-1738	647	9	based	base	VERB
framr-1738	647	10	earnings	earning	NOUN
framr-1738	647	11	management	management	NOUN
framr-1738	647	12	of	of	ADP
framr-1738	647	13	deposit	deposit	NOUN
framr-1738	647	14	money	money	NOUN
framr-1738	647	15	banks	bank	NOUN
framr-1738	647	16	in	in	ADP
framr-1738	647	17	nigeria	nigeria	PROPN
framr-1738	647	18	.	.	PUNCT
framr-1738	648	1	international	international	ADJ
framr-1738	648	2	journal	journal	PROPN
framr-1738	648	3	of	of	ADP
framr-1738	648	4	managerial	managerial	ADJ
framr-1738	648	5	studies	study	NOUN
framr-1738	648	6	and	and	CCONJ
framr-1738	648	7	research	research	NOUN
framr-1738	648	8	4(1	4(1	NOUN
framr-1738	648	9	)	)	PUNCT
framr-1738	648	10	,	,	PUNCT
framr-1738	648	11	111	111	NUM
framr-1738	648	12	-	-	SYM
framr-1738	648	13	130	130	NUM
framr-1738	648	14	.	.	PUNCT
framr-1738	649	1	dechow	dechow	ADJ
framr-1738	649	2	,	,	PUNCT
framr-1738	649	3	p.	p.	NOUN
framr-1738	649	4	m.	m.	NOUN
framr-1738	649	5	,	,	PUNCT
framr-1738	649	6	sloan	sloan	PROPN
framr-1738	649	7	,	,	PUNCT
framr-1738	649	8	r.	r.	PROPN
framr-1738	649	9	g.	g.	PROPN
framr-1738	649	10	,	,	PUNCT
framr-1738	649	11	&	&	CCONJ
framr-1738	649	12	sweeney	sweeney	PROPN
framr-1738	649	13	,	,	PUNCT
framr-1738	649	14	a.	a.	NOUN
framr-1738	649	15	p.	p.	NOUN
framr-1738	649	16	(	(	PUNCT
framr-1738	649	17	1995	1995	NUM
framr-1738	649	18	)	)	PUNCT
framr-1738	649	19	.	.	PUNCT
framr-1738	650	1	detecting	detect	VERB
framr-1738	650	2	earnings	earning	NOUN
framr-1738	650	3	management	management	NOUN
framr-1738	650	4	.	.	PUNCT
framr-1738	651	1	the	the	DET
framr-1738	651	2	accounting	accounting	NOUN
framr-1738	651	3	review	review	NOUN
framr-1738	651	4	,	,	PUNCT
framr-1738	651	5	70(2	70(2	PROPN
framr-1738	651	6	)	)	PUNCT
framr-1738	651	7	,	,	PUNCT
framr-1738	651	8	193	193	NUM
framr-1738	651	9	-	-	SYM
framr-1738	651	10	225	225	NUM
framr-1738	651	11	.	.	PUNCT
framr-1738	652	1	deloitte	deloitte	PROPN
framr-1738	652	2	global	global	PROPN
framr-1738	652	3	services	services	PROPN
framr-1738	652	4	limited	limited	ADJ
framr-1738	652	5	-	-	PUNCT
framr-1738	652	6	deloitte	deloitte	NOUN
framr-1738	652	7	.	.	PUNCT
framr-1738	653	1	(	(	PUNCT
framr-1738	653	2	2017	2017	NUM
framr-1738	653	3	)	)	PUNCT
framr-1738	653	4	.	.	PUNCT
framr-1738	654	1	ias	ias	PROPN
framr-1738	654	2	39financial	39financial	NUM
framr-1738	654	3	instruments	instrument	NOUN
framr-1738	654	4	:	:	PUNCT
framr-1738	654	5	recognition	recognition	NOUN
framr-1738	654	6	and	and	CCONJ
framr-1738	654	7	measurement	measurement	NOUN
framr-1738	654	8	.	.	PUNCT
framr-1738	655	1	ias	ias	PROPN
framr-1738	655	2	plus	plus	CCONJ
framr-1738	655	3	.	.	PUNCT
framr-1738	655	4	retrieved	retrieve	VERB
framr-1738	655	5	from	from	ADP
framr-1738	655	6	:	:	PUNCT
framr-1738	655	7	https://www.iasplus.com/en/standards/ias/ias39	https://www.iasplus.com/en/standards/ias/ias39	X
framr-1738	655	8	.	.	PUNCT
framr-1738	656	1	deloitte	deloitte	PROPN
framr-1738	656	2	global	global	PROPN
framr-1738	656	3	services	services	PROPN
framr-1738	656	4	limited	limit	VERB
framr-1738	656	5	-deloitte	-deloitte	PROPN
framr-1738	656	6	/	/	SYM
framr-1738	656	7	iasplus	iasplus	NOUN
framr-1738	656	8	.	.	PUNCT
framr-1738	657	1	(	(	PUNCT
framr-1738	657	2	2020a	2020a	NOUN
framr-1738	657	3	)	)	PUNCT
framr-1738	657	4	.	.	PUNCT
framr-1738	658	1	ias	ias	PROPN
framr-1738	658	2	39financial	39financial	NUM
framr-1738	658	3	instruments	instrument	NOUN
framr-1738	658	4	:	:	PUNCT
framr-1738	658	5	recognition	recognition	NOUN
framr-1738	658	6	and	and	CCONJ
framr-1738	658	7	measurement	measurement	NOUN
framr-1738	658	8	.	.	PUNCT
framr-1738	658	9	retrieved	retrieve	VERB
framr-1738	658	10	from	from	ADP
framr-1738	658	11	https://www.iasplus.com/en/standards/ias/ias39	https://www.iasplus.com/en/standards/ias/ias39	NUM
framr-1738	658	12	.	.	PUNCT
framr-1738	659	1	deloitte	deloitte	NOUN
framr-1738	659	2	/	/	SYM
framr-1738	659	3	iasplus	iasplus	NOUN
framr-1738	659	4	.	.	PUNCT
framr-1738	660	1	(	(	PUNCT
framr-1738	660	2	2020b	2020b	NUM
framr-1738	660	3	)	)	PUNCT
framr-1738	660	4	.	.	PUNCT
framr-1738	661	1	use	use	NOUN
framr-1738	661	2	of	of	ADP
framr-1738	661	3	ifrs	ifrs	NOUN
framr-1738	661	4	by	by	ADP
framr-1738	661	5	jurisdiction	jurisdiction	NOUN
framr-1738	661	6	.	.	PUNCT
framr-1738	662	1	retrieved	retrieve	VERB
framr-1738	662	2	from	from	ADP
framr-1738	662	3	https://www.iasplus.com/en/resources/ifrstopics/use-of-ifrs	https://www.iasplus.com/en/resources/ifrstopics/use-of-ifrs	PROPN
framr-1738	662	4	.	.	PUNCT
framr-1738	662	5	http://www.accountancyage.com/	http://www.accountancyage.com/	NOUN
framr-1738	662	6	http://www.iasplus.com/en/standards/ias/ias39	http://www.iasplus.com/en/standards/ias/ias39	X
framr-1738	662	7	http://www.iasplus.com/en/standards/ias/ias39	http://www.iasplus.com/en/standards/ias/ias39	NUM
framr-1738	662	8	http://www.iasplus.com/en/resources/ifrs-topics/use-of-ifrs	http://www.iasplus.com/en/resources/ifrs-topics/use-of-ifrs	PROPN
framr-1738	662	9	http://www.iasplus.com/en/resources/ifrs-topics/use-of-ifrs	http://www.iasplus.com/en/resources/ifrs-topics/use-of-ifrs	ADJ
framr-1738	662	10	financial	financial	ADJ
framr-1738	662	11	risk	risk	NOUN
framr-1738	662	12	and	and	CCONJ
framr-1738	662	13	management	management	NOUN
framr-1738	662	14	reviews	review	NOUN
framr-1738	662	15	,	,	PUNCT
framr-1738	662	16	2020	2020	NUM
framr-1738	662	17	,	,	PUNCT
framr-1738	662	18	6(1	6(1	NUM
framr-1738	662	19	):	):	PUNCT
framr-1738	662	20	52	52	NUM
framr-1738	662	21	-	-	SYM
framr-1738	662	22	78	78	NUM
framr-1738	662	23	76	76	NUM
framr-1738	662	24	©	©	PROPN
framr-1738	662	25	2020	2020	NUM
framr-1738	662	26	conscientia	conscientia	PROPN
framr-1738	662	27	beam	beam	PROPN
framr-1738	662	28	.	.	PUNCT
framr-1738	663	1	all	all	DET
framr-1738	663	2	rights	right	NOUN
framr-1738	663	3	reserved	reserve	VERB
framr-1738	663	4	.	.	PUNCT
framr-1738	664	1	ding	ding	NOUN
framr-1738	664	2	,	,	PUNCT
framr-1738	664	3	y.	y.	PROPN
framr-1738	664	4	,	,	PUNCT
framr-1738	664	5	hope	hope	NOUN
framr-1738	664	6	,	,	PUNCT
framr-1738	664	7	o.-k	o.-k	PROPN
framr-1738	664	8	.	.	PUNCT
framr-1738	664	9	,	,	PUNCT
framr-1738	664	10	jeanjean	jeanjean	PROPN
framr-1738	664	11	,	,	PUNCT
framr-1738	664	12	t.	t.	PROPN
framr-1738	664	13	,	,	PUNCT
framr-1738	664	14	&	&	CCONJ
framr-1738	664	15	stolowy	stolowy	PROPN
framr-1738	664	16	,	,	PUNCT
framr-1738	664	17	h.	h.	PROPN
framr-1738	664	18	(	(	PUNCT
framr-1738	664	19	2007	2007	NUM
framr-1738	664	20	)	)	PUNCT
framr-1738	664	21	.	.	PUNCT
framr-1738	665	1	differences	difference	NOUN
framr-1738	665	2	between	between	ADP
framr-1738	665	3	domestic	domestic	ADJ
framr-1738	665	4	accounting	accounting	NOUN
framr-1738	665	5	standards	standard	NOUN
framr-1738	665	6	and	and	CCONJ
framr-1738	665	7	ias	ias	PROPN
framr-1738	665	8	:	:	PUNCT
framr-1738	665	9	measurement	measurement	NOUN
framr-1738	665	10	,	,	PUNCT
framr-1738	665	11	determinants	determinant	NOUN
framr-1738	665	12	and	and	CCONJ
framr-1738	665	13	implications	implication	NOUN
framr-1738	665	14	.	.	PUNCT
framr-1738	666	1	journal	journal	NOUN
framr-1738	666	2	of	of	ADP
framr-1738	666	3	accounting	accounting	NOUN
framr-1738	666	4	and	and	CCONJ
framr-1738	666	5	public	public	ADJ
framr-1738	666	6	policy	policy	NOUN
framr-1738	666	7	,	,	PUNCT
framr-1738	666	8	26(1	26(1	NUM
framr-1738	666	9	)	)	PUNCT
framr-1738	666	10	,	,	PUNCT
framr-1738	666	11	1	1	NUM
framr-1738	666	12	-	-	SYM
framr-1738	666	13	38	38	NUM
framr-1738	666	14	.	.	PUNCT
framr-1738	666	15	available	available	ADJ
framr-1738	666	16	at	at	ADP
framr-1738	666	17	:	:	PUNCT
framr-1738	666	18	https://doi.org/10.1016/j.jaccpubpol.2006.11.001	https://doi.org/10.1016/j.jaccpubpol.2006.11.001	PROPN
framr-1738	666	19	.	.	PUNCT
framr-1738	667	1	easton	easton	PROPN
framr-1738	667	2	,	,	PUNCT
framr-1738	667	3	p.	p.	PROPN
framr-1738	667	4	d.	d.	PROPN
framr-1738	667	5	,	,	PUNCT
framr-1738	667	6	&	&	CCONJ
framr-1738	667	7	harris	harris	PROPN
framr-1738	667	8	,	,	PUNCT
framr-1738	667	9	t.	t.	PROPN
framr-1738	667	10	s.	s.	PROPN
framr-1738	667	11	(	(	PUNCT
framr-1738	667	12	1991	1991	NUM
framr-1738	667	13	)	)	PUNCT
framr-1738	667	14	.	.	PUNCT
framr-1738	668	1	earnings	earning	NOUN
framr-1738	668	2	as	as	ADP
framr-1738	668	3	an	an	DET
framr-1738	668	4	explanatory	explanatory	ADJ
framr-1738	668	5	variable	variable	NOUN
framr-1738	668	6	for	for	ADP
framr-1738	668	7	returns	return	NOUN
framr-1738	668	8	.	.	PUNCT
framr-1738	669	1	journal	journal	NOUN
framr-1738	669	2	of	of	ADP
framr-1738	669	3	accounting	accounting	NOUN
framr-1738	669	4	research	research	NOUN
framr-1738	669	5	,	,	PUNCT
framr-1738	669	6	29(1	29(1	NUM
framr-1738	669	7	)	)	PUNCT
framr-1738	669	8	,	,	PUNCT
framr-1738	669	9	19	19	NUM
framr-1738	669	10	-	-	SYM
framr-1738	669	11	36	36	NUM
framr-1738	669	12	.	.	PUNCT
framr-1738	669	13	available	available	ADJ
framr-1738	669	14	at	at	ADP
framr-1738	669	15	:	:	PUNCT
framr-1738	669	16	https://doi.org/10.2307/2491026	https://doi.org/10.2307/2491026	PROPN
framr-1738	669	17	.	.	PUNCT
framr-1738	670	1	edogbanya	edogbanya	PROPN
framr-1738	670	2	,	,	PUNCT
framr-1738	670	3	a.	a.	PROPN
framr-1738	670	4	,	,	PUNCT
framr-1738	670	5	&	&	CCONJ
framr-1738	670	6	kamardin	kamardin	PROPN
framr-1738	670	7	,	,	PUNCT
framr-1738	670	8	h.	h.	PROPN
framr-1738	670	9	(	(	PUNCT
framr-1738	670	10	2014	2014	NUM
framr-1738	670	11	)	)	PUNCT
framr-1738	670	12	.	.	PUNCT
framr-1738	671	1	adoption	adoption	NOUN
framr-1738	671	2	of	of	ADP
framr-1738	671	3	international	international	ADJ
framr-1738	671	4	financial	financial	ADJ
framr-1738	671	5	reporting	reporting	NOUN
framr-1738	671	6	standards	standard	NOUN
framr-1738	671	7	in	in	ADP
framr-1738	671	8	nigeria	nigeria	PROPN
framr-1738	671	9	:	:	PUNCT
framr-1738	671	10	concepts	concept	NOUN
framr-1738	671	11	and	and	CCONJ
framr-1738	671	12	issues	issue	NOUN
framr-1738	671	13	.	.	PUNCT
framr-1738	672	1	journal	journal	NOUN
framr-1738	672	2	of	of	ADP
framr-1738	672	3	advanced	advanced	ADJ
framr-1738	672	4	management	management	NOUN
framr-1738	672	5	science	science	NOUN
framr-1738	672	6	,	,	PUNCT
framr-1738	672	7	2(1	2(1	NUM
framr-1738	672	8	)	)	PUNCT
framr-1738	672	9	,	,	PUNCT
framr-1738	672	10	72	72	NUM
framr-1738	672	11	-	-	SYM
framr-1738	672	12	75	75	NUM
framr-1738	672	13	.	.	PUNCT
framr-1738	673	1	elosiuba	elosiuba	PROPN
framr-1738	673	2	,	,	PUNCT
framr-1738	673	3	j.	j.	PROPN
framr-1738	673	4	n.	n.	PROPN
framr-1738	673	5	,	,	PUNCT
framr-1738	673	6	&	&	CCONJ
framr-1738	673	7	okoye	okoye	PROPN
framr-1738	673	8	,	,	PUNCT
framr-1738	673	9	e.	e.	PROPN
framr-1738	673	10	(	(	PUNCT
framr-1738	673	11	2018	2018	NUM
framr-1738	673	12	)	)	PUNCT
framr-1738	673	13	.	.	PUNCT
framr-1738	674	1	effect	effect	NOUN
framr-1738	674	2	of	of	ADP
framr-1738	674	3	international	international	ADJ
framr-1738	674	4	financial	financial	ADJ
framr-1738	674	5	reporting	reporting	NOUN
framr-1738	674	6	standards	standard	NOUN
framr-1738	674	7	on	on	ADP
framr-1738	674	8	corporate	corporate	ADJ
framr-1738	674	9	performance	performance	NOUN
framr-1738	674	10	of	of	ADP
framr-1738	674	11	selected	select	VERB
framr-1738	674	12	banks	bank	NOUN
framr-1738	674	13	listed	list	VERB
framr-1738	674	14	on	on	ADP
framr-1738	674	15	nigeria	nigeria	PROPN
framr-1738	674	16	stock	stock	PROPN
framr-1738	674	17	exchange	exchange	PROPN
framr-1738	674	18	.	.	PUNCT
framr-1738	675	1	annals	annal	NOUN
framr-1738	675	2	of	of	ADP
framr-1738	675	3	spiru	spiru	PROPN
framr-1738	675	4	haret	haret	PROPN
framr-1738	675	5	university	university	PROPN
framr-1738	675	6	.	.	PUNCT
framr-1738	676	1	economic	economic	ADJ
framr-1738	676	2	series	series	NOUN
framr-1738	676	3	,	,	PUNCT
framr-1738	676	4	18(1	18(1	NUM
framr-1738	676	5	)	)	PUNCT
framr-1738	676	6	,	,	PUNCT
framr-1738	676	7	77	77	NUM
framr-1738	676	8	-	-	SYM
framr-1738	676	9	104	104	NUM
framr-1738	676	10	.	.	PUNCT
framr-1738	677	1	eneje	eneje	PROPN
framr-1738	677	2	,	,	PUNCT
framr-1738	677	3	b.	b.	PROPN
framr-1738	677	4	,	,	PUNCT
framr-1738	677	5	obidike	obidike	INTJ
framr-1738	677	6	,	,	PUNCT
framr-1738	677	7	c.	c.	PROPN
framr-1738	677	8	,	,	PUNCT
framr-1738	677	9	&	&	CCONJ
framr-1738	677	10	chukwujekwu	chukwujekwu	PROPN
framr-1738	677	11	,	,	PUNCT
framr-1738	677	12	p.	p.	NOUN
framr-1738	677	13	(	(	PUNCT
framr-1738	677	14	2016	2016	NUM
framr-1738	677	15	)	)	PUNCT
framr-1738	677	16	.	.	PUNCT
framr-1738	678	1	the	the	DET
framr-1738	678	2	effect	effect	NOUN
framr-1738	678	3	of	of	ADP
framr-1738	678	4	ifrs	ifrs	ADJ
framr-1738	678	5	adoption	adoption	NOUN
framr-1738	678	6	on	on	ADP
framr-1738	678	7	the	the	DET
framr-1738	678	8	mechanics	mechanic	NOUN
framr-1738	678	9	of	of	ADP
framr-1738	678	10	loan	loan	NOUN
framr-1738	678	11	loss	loss	NOUN
framr-1738	678	12	provisioning	provisioning	NOUN
framr-1738	678	13	for	for	ADP
framr-1738	678	14	nigerian	nigerian	ADJ
framr-1738	678	15	banks	bank	NOUN
framr-1738	678	16	.	.	PUNCT
framr-1738	679	1	iosr	iosr	ADJ
framr-1738	679	2	journal	journal	PROPN
framr-1738	679	3	of	of	ADP
framr-1738	679	4	business	business	NOUN
framr-1738	679	5	and	and	CCONJ
framr-1738	679	6	management	management	NOUN
framr-1738	679	7	,	,	PUNCT
framr-1738	679	8	18(6	18(6	NOUN
framr-1738	679	9	)	)	PUNCT
framr-1738	679	10	,	,	PUNCT
framr-1738	679	11	45	45	NUM
framr-1738	679	12	-	-	SYM
framr-1738	679	13	52	52	NUM
framr-1738	679	14	.	.	PUNCT
framr-1738	680	1	ernest	ernest	PROPN
framr-1738	680	2	,	,	PUNCT
framr-1738	680	3	&	&	CCONJ
framr-1738	680	4	young	young	PROPN
framr-1738	680	5	,	,	PUNCT
framr-1738	680	6	e.	e.	PROPN
framr-1738	680	7	(	(	PUNCT
framr-1738	680	8	2014	2014	NUM
framr-1738	680	9	)	)	PUNCT
framr-1738	680	10	.	.	PUNCT
framr-1738	681	1	applying	apply	VERB
framr-1738	681	2	ifrs	ifrs	NOUN
framr-1738	681	3	:	:	PUNCT
framr-1738	681	4	impairment	impairment	NOUN
framr-1738	681	5	of	of	ADP
framr-1738	681	6	financial	financial	ADJ
framr-1738	681	7	instruments	instrument	NOUN
framr-1738	681	8	under	under	ADP
framr-1738	681	9	ifrs	ifrs	PROPN
framr-1738	681	10	9	9	NUM
framr-1738	681	11	.	.	PUNCT
framr-1738	681	12	fama	fama	PROPN
framr-1738	681	13	,	,	PUNCT
framr-1738	681	14	e.	e.	PROPN
framr-1738	681	15	f.	f.	PROPN
framr-1738	681	16	(	(	PUNCT
framr-1738	681	17	1980	1980	NUM
framr-1738	681	18	)	)	PUNCT
framr-1738	681	19	.	.	PUNCT
framr-1738	682	1	agency	agency	NOUN
framr-1738	682	2	problems	problem	NOUN
framr-1738	682	3	and	and	CCONJ
framr-1738	682	4	the	the	DET
framr-1738	682	5	theory	theory	NOUN
framr-1738	682	6	of	of	ADP
framr-1738	682	7	the	the	DET
framr-1738	682	8	firm	firm	NOUN
framr-1738	682	9	.	.	PUNCT
framr-1738	683	1	journal	journal	NOUN
framr-1738	683	2	of	of	ADP
framr-1738	683	3	political	political	ADJ
framr-1738	683	4	economy	economy	NOUN
framr-1738	683	5	,	,	PUNCT
framr-1738	683	6	88(2	88(2	NUM
framr-1738	683	7	)	)	PUNCT
framr-1738	683	8	,	,	PUNCT
framr-1738	683	9	288	288	NUM
framr-1738	683	10	-	-	SYM
framr-1738	683	11	307	307	NUM
framr-1738	683	12	.	.	PUNCT
framr-1738	684	1	farouk	farouk	PROPN
framr-1738	684	2	,	,	PUNCT
framr-1738	684	3	m.	m.	NOUN
framr-1738	684	4	a.	a.	PROPN
framr-1738	684	5	,	,	PUNCT
framr-1738	684	6	&	&	CCONJ
framr-1738	684	7	isa	isa	PROPN
framr-1738	684	8	,	,	PUNCT
framr-1738	684	9	m.	m.	NOUN
framr-1738	684	10	a.	a.	NOUN
framr-1738	684	11	(	(	PUNCT
framr-1738	684	12	2018	2018	NUM
framr-1738	684	13	)	)	PUNCT
framr-1738	684	14	.	.	PUNCT
framr-1738	685	1	earnings	earning	NOUN
framr-1738	685	2	management	management	NOUN
framr-1738	685	3	of	of	ADP
framr-1738	685	4	listed	list	VERB
framr-1738	685	5	deposit	deposit	NOUN
framr-1738	685	6	banks	bank	NOUN
framr-1738	685	7	(	(	PUNCT
framr-1738	685	8	dmbs	dmb	NOUN
framr-1738	685	9	)	)	PUNCT
framr-1738	685	10	in	in	ADP
framr-1738	685	11	nigeria	nigeria	PROPN
framr-1738	685	12	:	:	PUNCT
framr-1738	685	13	a	a	DET
framr-1738	685	14	test	test	NOUN
framr-1738	685	15	of	of	ADP
framr-1738	685	16	chang	chang	PROPN
framr-1738	685	17	,	,	PUNCT
framr-1738	685	18	shen	shen	NOUN
framr-1738	685	19	and	and	CCONJ
framr-1738	685	20	fang	fang	X
framr-1738	685	21	(	(	PUNCT
framr-1738	685	22	2008	2008	NUM
framr-1738	685	23	)	)	PUNCT
framr-1738	685	24	model	model	NOUN
framr-1738	685	25	.	.	PUNCT
framr-1738	686	1	international	international	ADJ
framr-1738	686	2	journal	journal	PROPN
framr-1738	686	3	of	of	ADP
framr-1738	686	4	finance	finance	NOUN
framr-1738	686	5	and	and	CCONJ
framr-1738	686	6	accounting	accounting	NOUN
framr-1738	686	7	,	,	PUNCT
framr-1738	686	8	7(2	7(2	NUM
framr-1738	686	9	)	)	PUNCT
framr-1738	686	10	,	,	PUNCT
framr-1738	686	11	49	49	NUM
framr-1738	686	12	-	-	SYM
framr-1738	686	13	55	55	NUM
framr-1738	686	14	.	.	PUNCT
framr-1738	687	1	feltham	feltham	PROPN
framr-1738	687	2	,	,	PUNCT
framr-1738	687	3	g.	g.	PROPN
framr-1738	687	4	a.	a.	PROPN
framr-1738	687	5	,	,	PUNCT
framr-1738	687	6	&	&	CCONJ
framr-1738	687	7	ohlson	ohlson	PROPN
framr-1738	687	8	,	,	PUNCT
framr-1738	687	9	j.	j.	PROPN
framr-1738	687	10	a.	a.	PROPN
framr-1738	687	11	(	(	PUNCT
framr-1738	687	12	1995	1995	NUM
framr-1738	687	13	)	)	PUNCT
framr-1738	687	14	.	.	PUNCT
framr-1738	688	1	valuation	valuation	NOUN
framr-1738	688	2	and	and	CCONJ
framr-1738	688	3	clean	clean	ADJ
framr-1738	688	4	surplus	surplus	NOUN
framr-1738	688	5	accounting	accounting	NOUN
framr-1738	688	6	for	for	ADP
framr-1738	688	7	operating	operate	VERB
framr-1738	688	8	and	and	CCONJ
framr-1738	688	9	financial	financial	ADJ
framr-1738	688	10	activities	activity	NOUN
framr-1738	688	11	.	.	PUNCT
framr-1738	689	1	contemporary	contemporary	ADJ
framr-1738	689	2	accounting	accounting	NOUN
framr-1738	689	3	research	research	PROPN
framr-1738	689	4	,	,	PUNCT
framr-1738	689	5	11(2	11(2	NUM
framr-1738	689	6	)	)	PUNCT
framr-1738	689	7	,	,	PUNCT
framr-1738	689	8	689	689	NUM
framr-1738	689	9	-	-	SYM
framr-1738	689	10	731	731	NUM
framr-1738	689	11	.	.	PUNCT
framr-1738	689	12	available	available	ADJ
framr-1738	689	13	at	at	ADP
framr-1738	689	14	:	:	PUNCT
framr-1738	689	15	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	https://doi.org/10.1111/j.1911-3846.1995.tb00462.x	PROPN
framr-1738	689	16	.	.	PUNCT
framr-1738	690	1	financial	financial	ADJ
framr-1738	690	2	reporting	reporting	NOUN
framr-1738	690	3	council	council	PROPN
framr-1738	690	4	(	(	PUNCT
framr-1738	690	5	frc	frc	PROPN
framr-1738	690	6	)	)	PUNCT
framr-1738	690	7	of	of	ADP
framr-1738	690	8	nigeria	nigeria	PROPN
framr-1738	690	9	-	-	PUNCT
framr-1738	690	10	frc	frc	NOUN
framr-1738	690	11	.	.	PUNCT
framr-1738	691	1	(	(	PUNCT
framr-1738	691	2	2020	2020	NUM
framr-1738	691	3	)	)	PUNCT
framr-1738	691	4	.	.	PUNCT
framr-1738	692	1	about	about	ADP
framr-1738	692	2	frc	frc	PROPN
framr-1738	692	3	.	.	PUNCT
framr-1738	693	1	retrieved	retrieve	VERB
framr-1738	693	2	from	from	ADP
framr-1738	693	3	https://www.financialreportingcouncil.gov.ng/ab	https://www.financialreportingcouncil.gov.ng/ab	NOUN
framr-1738	693	4	.	.	PUNCT
framr-1738	694	1	gavana	gavana	PROPN
framr-1738	694	2	,	,	PUNCT
framr-1738	694	3	g.	g.	PROPN
framr-1738	694	4	,	,	PUNCT
framr-1738	694	5	gottardo	gottardo	PROPN
framr-1738	694	6	,	,	PUNCT
framr-1738	694	7	p.	p.	PROPN
framr-1738	694	8	,	,	PUNCT
framr-1738	694	9	&	&	CCONJ
framr-1738	694	10	moisello	moisello	PROPN
framr-1738	694	11	,	,	PUNCT
framr-1738	694	12	a.	a.	NOUN
framr-1738	694	13	m.	m.	NOUN
framr-1738	694	14	(	(	PUNCT
framr-1738	694	15	2019	2019	NUM
framr-1738	694	16	)	)	PUNCT
framr-1738	694	17	.	.	PUNCT
framr-1738	695	1	what	what	PRON
framr-1738	695	2	form	form	NOUN
framr-1738	695	3	of	of	ADP
framr-1738	695	4	visibility	visibility	NOUN
framr-1738	695	5	affects	affect	VERB
framr-1738	695	6	earnings	earning	NOUN
framr-1738	695	7	management	management	NOUN
framr-1738	695	8	?	?	PUNCT
framr-1738	696	1	evidence	evidence	NOUN
framr-1738	696	2	from	from	ADP
framr-1738	696	3	italian	italian	ADJ
framr-1738	696	4	family	family	NOUN
framr-1738	696	5	and	and	CCONJ
framr-1738	696	6	non	non	ADJ
framr-1738	696	7	-	-	ADJ
framr-1738	696	8	family	family	ADJ
framr-1738	696	9	firms	firm	NOUN
framr-1738	696	10	.	.	PUNCT
framr-1738	697	1	administrative	administrative	ADJ
framr-1738	697	2	sciences	sciences	PROPN
framr-1738	697	3	,	,	PUNCT
framr-1738	697	4	9(1	9(1	NUM
framr-1738	697	5	)	)	PUNCT
framr-1738	697	6	,	,	PUNCT
framr-1738	697	7	1	1	NUM
framr-1738	697	8	-	-	SYM
framr-1738	697	9	14	14	NUM
framr-1738	697	10	.	.	PUNCT
framr-1738	697	11	available	available	ADJ
framr-1738	697	12	at	at	ADP
framr-1738	697	13	:	:	PUNCT
framr-1738	697	14	https://doi.org/10.3390/admsci9010020	https://doi.org/10.3390/admsci9010020	NOUN
framr-1738	697	15	.	.	PUNCT
framr-1738	698	1	goel	goel	PROPN
framr-1738	698	2	,	,	PUNCT
framr-1738	698	3	d.	d.	PROPN
framr-1738	698	4	(	(	PUNCT
framr-1738	698	5	2016	2016	NUM
framr-1738	698	6	)	)	PUNCT
framr-1738	698	7	.	.	PUNCT
framr-1738	699	1	the	the	DET
framr-1738	699	2	earnings	earning	NOUN
framr-1738	699	3	management	management	NOUN
framr-1738	699	4	motivation	motivation	NOUN
framr-1738	699	5	:	:	PUNCT
framr-1738	699	6	accrual	accrual	ADJ
framr-1738	699	7	accounting	accounting	NOUN
framr-1738	699	8	vs.	vs.	ADP
framr-1738	699	9	cash	cash	NOUN
framr-1738	699	10	accounting	accounting	NOUN
framr-1738	699	11	.	.	PUNCT
framr-1738	700	1	australasian	australasian	ADJ
framr-1738	700	2	accounting	accounting	NOUN
framr-1738	700	3	,	,	PUNCT
framr-1738	700	4	business	business	NOUN
framr-1738	700	5	and	and	CCONJ
framr-1738	700	6	finance	finance	NOUN
framr-1738	700	7	journal	journal	NOUN
framr-1738	700	8	,	,	PUNCT
framr-1738	700	9	10(3	10(3	NUM
framr-1738	700	10	)	)	PUNCT
framr-1738	700	11	,	,	PUNCT
framr-1738	700	12	48	48	NUM
framr-1738	700	13	-	-	SYM
framr-1738	700	14	66	66	NUM
framr-1738	700	15	.	.	PUNCT
framr-1738	701	1	goncharov	goncharov	PROPN
framr-1738	701	2	,	,	PUNCT
framr-1738	701	3	i.	i.	PROPN
framr-1738	701	4	,	,	PUNCT
framr-1738	701	5	&	&	CCONJ
framr-1738	701	6	zimmermann	zimmermann	PROPN
framr-1738	701	7	,	,	PUNCT
framr-1738	701	8	j.	j.	PROPN
framr-1738	701	9	(	(	PUNCT
framr-1738	701	10	2007	2007	NUM
framr-1738	701	11	)	)	PUNCT
framr-1738	701	12	.	.	PUNCT
framr-1738	702	1	the	the	DET
framr-1738	702	2	supply	supply	NOUN
framr-1738	702	3	of	of	ADP
framr-1738	702	4	and	and	CCONJ
framr-1738	702	5	demand	demand	NOUN
framr-1738	702	6	for	for	ADP
framr-1738	702	7	accounting	accounting	NOUN
framr-1738	702	8	information	information	NOUN
framr-1738	702	9	:	:	PUNCT
framr-1738	702	10	the	the	DET
framr-1738	702	11	case	case	NOUN
framr-1738	702	12	of	of	ADP
framr-1738	702	13	bank	bank	NOUN
framr-1738	702	14	financing	financing	NOUN
framr-1738	702	15	in	in	ADP
framr-1738	702	16	russia	russia	PROPN
framr-1738	702	17	.	.	PUNCT
framr-1738	703	1	economics	economic	NOUN
framr-1738	703	2	of	of	ADP
framr-1738	703	3	transition	transition	NOUN
framr-1738	703	4	,	,	PUNCT
framr-1738	703	5	15(2	15(2	NUM
framr-1738	703	6	)	)	PUNCT
framr-1738	703	7	,	,	PUNCT
framr-1738	703	8	257	257	NUM
framr-1738	703	9	-	-	SYM
framr-1738	703	10	283	283	NUM
framr-1738	703	11	.	.	PUNCT
framr-1738	704	1	hasan	hasan	PROPN
framr-1738	704	2	,	,	PUNCT
framr-1738	704	3	m.	m.	NOUN
framr-1738	704	4	t.	t.	PROPN
framr-1738	704	5	,	,	PUNCT
framr-1738	704	6	&	&	CCONJ
framr-1738	704	7	rahman	rahman	PROPN
framr-1738	704	8	,	,	PUNCT
framr-1738	704	9	a.	a.	NOUN
framr-1738	704	10	a.	a.	NOUN
framr-1738	704	11	(	(	PUNCT
framr-1738	704	12	2017	2017	NUM
framr-1738	704	13	)	)	PUNCT
framr-1738	704	14	.	.	PUNCT
framr-1738	705	1	ifrs	ifrs	PROPN
framr-1738	705	2	adoption	adoption	NOUN
framr-1738	705	3	and	and	CCONJ
framr-1738	705	4	earnings	earning	NOUN
framr-1738	705	5	management	management	NOUN
framr-1738	705	6	:	:	PUNCT
framr-1738	705	7	a	a	DET
framr-1738	705	8	review	review	NOUN
framr-1738	705	9	and	and	CCONJ
framr-1738	705	10	justification	justification	NOUN
framr-1738	705	11	of	of	ADP
framr-1738	705	12	earnings	earning	NOUN
framr-1738	705	13	management	management	NOUN
framr-1738	705	14	model	model	NOUN
framr-1738	705	15	for	for	ADP
framr-1738	705	16	developing	develop	VERB
framr-1738	705	17	countries	country	NOUN
framr-1738	705	18	.	.	PUNCT
framr-1738	706	1	elk	elk	PROPN
framr-1738	706	2	asia	asia	PROPN
framr-1738	706	3	pacific	pacific	PROPN
framr-1738	706	4	journal	journal	PROPN
framr-1738	706	5	of	of	ADP
framr-1738	706	6	finance	finance	NOUN
framr-1738	706	7	and	and	CCONJ
framr-1738	706	8	risk	risk	NOUN
framr-1738	706	9	management	management	NOUN
framr-1738	706	10	,	,	PUNCT
framr-1738	706	11	8(3	8(3	NUM
framr-1738	706	12	)	)	PUNCT
framr-1738	706	13	,	,	PUNCT
framr-1738	706	14	43	43	NUM
framr-1738	706	15	-	-	SYM
framr-1738	706	16	60	60	NUM
framr-1738	706	17	.	.	PUNCT
framr-1738	707	1	hassan	hassan	PROPN
framr-1738	707	2	,	,	PUNCT
framr-1738	707	3	s.	s.	PROPN
framr-1738	707	4	u.	u.	PROPN
framr-1738	707	5	(	(	PUNCT
framr-1738	707	6	2015	2015	NUM
framr-1738	707	7	)	)	PUNCT
framr-1738	707	8	.	.	PUNCT
framr-1738	708	1	adoption	adoption	NOUN
framr-1738	708	2	of	of	ADP
framr-1738	708	3	international	international	ADJ
framr-1738	708	4	financial	financial	ADJ
framr-1738	708	5	reporting	reporting	NOUN
framr-1738	708	6	standards	standard	NOUN
framr-1738	708	7	and	and	CCONJ
framr-1738	708	8	earnings	earning	NOUN
framr-1738	708	9	quality	quality	NOUN
framr-1738	708	10	in	in	ADP
framr-1738	708	11	listed	list	VERB
framr-1738	708	12	deposit	deposit	NOUN
framr-1738	708	13	money	money	NOUN
framr-1738	708	14	banks	bank	NOUN
framr-1738	708	15	in	in	ADP
framr-1738	708	16	nigeria	nigeria	PROPN
framr-1738	708	17	.	.	PUNCT
framr-1738	709	1	paper	paper	NOUN
framr-1738	709	2	presented	present	VERB
framr-1738	709	3	at	at	ADP
framr-1738	709	4	the	the	DET
framr-1738	709	5	7th	7th	ADJ
framr-1738	709	6	international	international	ADJ
framr-1738	709	7	conference	conference	NOUN
framr-1738	709	8	on	on	ADP
framr-1738	709	9	financial	financial	ADJ
framr-1738	709	10	criminology	criminology	NOUN
framr-1738	709	11	2015	2015	NUM
framr-1738	709	12	,	,	PUNCT
framr-1738	709	13	13	13	NUM
framr-1738	709	14	-	-	SYM
framr-1738	709	15	14	14	NUM
framr-1738	709	16	april	april	PROPN
framr-1738	709	17	2015,wadham	2015,wadham	NUM
framr-1738	709	18	college	college	NOUN
framr-1738	709	19	,	,	PUNCT
framr-1738	709	20	oxford	oxford	PROPN
framr-1738	709	21	,	,	PUNCT
framr-1738	709	22	united	united	ADJ
framr-1738	709	23	kingdom	kingdom	PROPN
framr-1738	709	24	procedia	procedia	PROPN
framr-1738	709	25	economics	economic	NOUN
framr-1738	709	26	and	and	CCONJ
framr-1738	709	27	finance	finance	NOUN
framr-1738	709	28	.	.	PUNCT
framr-1738	710	1	healy	healy	PROPN
framr-1738	710	2	,	,	PUNCT
framr-1738	710	3	p.	p.	NOUN
framr-1738	710	4	m.	m.	NOUN
framr-1738	710	5	,	,	PUNCT
framr-1738	710	6	&	&	CCONJ
framr-1738	710	7	wahlen	wahlen	PROPN
framr-1738	710	8	,	,	PUNCT
framr-1738	710	9	j.	j.	PROPN
framr-1738	710	10	m.	m.	PROPN
framr-1738	710	11	(	(	PUNCT
framr-1738	710	12	1999	1999	NUM
framr-1738	710	13	)	)	PUNCT
framr-1738	710	14	.	.	PUNCT
framr-1738	711	1	a	a	DET
framr-1738	711	2	review	review	NOUN
framr-1738	711	3	of	of	ADP
framr-1738	711	4	the	the	DET
framr-1738	711	5	earnings	earning	NOUN
framr-1738	711	6	management	management	NOUN
framr-1738	711	7	literature	literature	NOUN
framr-1738	711	8	and	and	CCONJ
framr-1738	711	9	its	its	PRON
framr-1738	711	10	implications	implication	NOUN
framr-1738	711	11	for	for	ADP
framr-1738	711	12	standard	standard	ADJ
framr-1738	711	13	setting	setting	NOUN
framr-1738	711	14	.	.	PUNCT
framr-1738	712	1	accounting	accounting	NOUN
framr-1738	712	2	horizons	horizon	NOUN
framr-1738	712	3	,	,	PUNCT
framr-1738	712	4	13(4	13(4	NUM
framr-1738	712	5	)	)	PUNCT
framr-1738	712	6	,	,	PUNCT
framr-1738	712	7	365	365	NUM
framr-1738	712	8	-	-	SYM
framr-1738	712	9	383	383	NUM
framr-1738	712	10	.	.	PUNCT
framr-1738	713	1	herbert	herbert	PROPN
framr-1738	713	2	,	,	PUNCT
framr-1738	713	3	w.	w.	PROPN
framr-1738	713	4	,	,	PUNCT
framr-1738	713	5	tsegba	tsegba	PROPN
framr-1738	713	6	,	,	PUNCT
framr-1738	713	7	i.	i.	PROPN
framr-1738	713	8	n.	n.	PROPN
framr-1738	713	9	,	,	PUNCT
framr-1738	713	10	ohanele	ohanele	PROPN
framr-1738	713	11	,	,	PUNCT
framr-1738	713	12	a.	a.	PROPN
framr-1738	713	13	c.	c.	PROPN
framr-1738	713	14	,	,	PUNCT
framr-1738	713	15	&	&	CCONJ
framr-1738	713	16	anyahara	anyahara	PROPN
framr-1738	713	17	,	,	PUNCT
framr-1738	713	18	i.	i.	PROPN
framr-1738	713	19	o.	o.	PROPN
framr-1738	713	20	(	(	PUNCT
framr-1738	713	21	2013	2013	NUM
framr-1738	713	22	)	)	PUNCT
framr-1738	713	23	.	.	PUNCT
framr-1738	714	1	adoption	adoption	NOUN
framr-1738	714	2	of	of	ADP
framr-1738	714	3	international	international	ADJ
framr-1738	714	4	financial	financial	ADJ
framr-1738	714	5	reporting	reporting	NOUN
framr-1738	714	6	standards	standard	NOUN
framr-1738	714	7	(	(	PUNCT
framr-1738	714	8	ifrs	ifrs	NOUN
framr-1738	714	9	):	):	PUNCT
framr-1738	714	10	insights	insight	NOUN
framr-1738	714	11	from	from	ADP
framr-1738	714	12	nigerian	nigerian	ADJ
framr-1738	714	13	academics	academic	NOUN
framr-1738	714	14	and	and	CCONJ
framr-1738	714	15	practitioners	practitioner	NOUN
framr-1738	714	16	.	.	PUNCT
framr-1738	715	1	research	research	NOUN
framr-1738	715	2	journal	journal	PROPN
framr-1738	715	3	of	of	ADP
framr-1738	715	4	finance	finance	NOUN
framr-1738	715	5	and	and	CCONJ
framr-1738	715	6	accounting	accounting	NOUN
framr-1738	715	7	,	,	PUNCT
framr-1738	715	8	4(6	4(6	NUM
framr-1738	715	9	)	)	PUNCT
framr-1738	715	10	,	,	PUNCT
framr-1738	715	11	121	121	NUM
framr-1738	715	12	-	-	SYM
framr-1738	715	13	135	135	NUM
framr-1738	715	14	.	.	PUNCT
framr-1738	716	1	hill	hill	PROPN
framr-1738	716	2	,	,	PUNCT
framr-1738	716	3	r.	r.	PROPN
framr-1738	716	4	(	(	PUNCT
framr-1738	716	5	2019	2019	NUM
framr-1738	716	6	)	)	PUNCT
framr-1738	716	7	.	.	PUNCT
framr-1738	717	1	earnings	earning	NOUN
framr-1738	717	2	management	management	NOUN
framr-1738	717	3	:	:	PUNCT
framr-1738	717	4	definition	definition	NOUN
framr-1738	717	5	,	,	PUNCT
framr-1738	717	6	techniques	technique	NOUN
framr-1738	717	7	&	&	CCONJ
framr-1738	717	8	examples	example	NOUN
framr-1738	717	9	.	.	PUNCT
framr-1738	718	1	retrieved	retrieve	VERB
framr-1738	718	2	from	from	ADP
framr-1738	718	3	https://study.com/academy/lesson/earnings-management-definition-techniques	https://study.com/academy/lesson/earnings-management-definition-technique	NOUN
framr-1738	718	4	.	.	PUNCT
framr-1738	719	1	icaew	icaew	VERB
framr-1738	719	2	.	.	PUNCT
framr-1738	720	1	(	(	PUNCT
framr-1738	720	2	2018	2018	NUM
framr-1738	720	3	)	)	PUNCT
framr-1738	720	4	.	.	PUNCT
framr-1738	721	1	knowledge	knowledge	NOUN
framr-1738	721	2	guide	guide	NOUN
framr-1738	721	3	to	to	ADP
framr-1738	721	4	international	international	ADJ
framr-1738	721	5	accounting	accounting	NOUN
framr-1738	721	6	standards	standard	NOUN
framr-1738	721	7	:	:	PUNCT
framr-1738	721	8	history	history	NOUN
framr-1738	721	9	and	and	CCONJ
framr-1738	721	10	development	development	NOUN
framr-1738	721	11	-	-	PUNCT
framr-1738	721	12	april	april	PROPN
framr-1738	721	13	2001	2001	NUM
framr-1738	721	14	.	.	PUNCT
framr-1738	722	1	retrieved	retrieve	VERB
framr-1738	722	2	from	from	ADP
framr-1738	722	3	:	:	PUNCT
framr-1738	722	4	https://www.icaew.com/library/subjectgateways/accounting-standards/knowledge-guide-to-internationalaccounting-standards	https://www.icaew.com/library/subjectgateways/accounting-standards/knowledge-guide-to-internationalaccounting-standard	NOUN
framr-1738	722	5	.	.	PUNCT
framr-1738	723	1	ifac	ifac	NOUN
framr-1738	723	2	.	.	PUNCT
framr-1738	724	1	(	(	PUNCT
framr-1738	724	2	2019	2019	NUM
framr-1738	724	3	)	)	PUNCT
framr-1738	724	4	.	.	PUNCT
framr-1738	725	1	international	international	ADJ
framr-1738	725	2	standards	standard	NOUN
framr-1738	725	3	:	:	PUNCT
framr-1738	725	4	2019	2019	NUM
framr-1738	725	5	global	global	ADJ
framr-1738	725	6	status	status	NOUN
framr-1738	725	7	report	report	NOUN
framr-1738	725	8	.	.	PUNCT
framr-1738	726	1	ifrs	ifrs	PROPN
framr-1738	726	2	foundation	foundation	PROPN
framr-1738	726	3	.	.	PUNCT
framr-1738	727	1	(	(	PUNCT
framr-1738	727	2	2020	2020	NUM
framr-1738	727	3	)	)	PUNCT
framr-1738	727	4	.	.	PUNCT
framr-1738	728	1	why	why	SCONJ
framr-1738	728	2	global	global	ADJ
framr-1738	728	3	accounting	accounting	NOUN
framr-1738	728	4	standards	standard	NOUN
framr-1738	728	5	?	?	PUNCT
framr-1738	729	1	retrieved	retrieve	VERB
framr-1738	729	2	from	from	ADP
framr-1738	729	3	https://www.ifrs.org/use-around-the-world/whyglobal-accounting-standards/.	https://www.ifrs.org/use-around-the-world/whyglobal-accounting-standards/.	PROPN
framr-1738	729	4	jensen	jensen	PROPN
framr-1738	729	5	,	,	PUNCT
framr-1738	729	6	m.	m.	PROPN
framr-1738	729	7	c.	c.	PROPN
framr-1738	729	8	,	,	PUNCT
framr-1738	729	9	&	&	CCONJ
framr-1738	729	10	meckling	meckling	PROPN
framr-1738	729	11	,	,	PUNCT
framr-1738	729	12	w.	w.	PROPN
framr-1738	729	13	h.	h.	PROPN
framr-1738	729	14	(	(	PUNCT
framr-1738	729	15	1976	1976	NUM
framr-1738	729	16	)	)	PUNCT
framr-1738	729	17	.	.	PUNCT
framr-1738	730	1	theory	theory	NOUN
framr-1738	730	2	of	of	ADP
framr-1738	730	3	the	the	DET
framr-1738	730	4	firm	firm	NOUN
framr-1738	730	5	:	:	PUNCT
framr-1738	730	6	managerial	managerial	ADJ
framr-1738	730	7	behavior	behavior	NOUN
framr-1738	730	8	,	,	PUNCT
framr-1738	730	9	agency	agency	NOUN
framr-1738	730	10	costs	cost	NOUN
framr-1738	730	11	and	and	CCONJ
framr-1738	730	12	ownership	ownership	NOUN
framr-1738	730	13	structure	structure	NOUN
framr-1738	730	14	.	.	PUNCT
framr-1738	731	1	journal	journal	NOUN
framr-1738	731	2	of	of	ADP
framr-1738	731	3	financial	financial	ADJ
framr-1738	731	4	economics	economic	NOUN
framr-1738	731	5	,	,	PUNCT
framr-1738	731	6	3(4	3(4	NUM
framr-1738	731	7	)	)	PUNCT
framr-1738	731	8	,	,	PUNCT
framr-1738	731	9	305	305	NUM
framr-1738	731	10	-	-	SYM
framr-1738	731	11	360	360	NUM
framr-1738	731	12	.	.	PUNCT
framr-1738	732	1	jhingan	jhingan	PROPN
framr-1738	732	2	,	,	PUNCT
framr-1738	732	3	m.	m.	NOUN
framr-1738	732	4	l.	l.	PROPN
framr-1738	732	5	,	,	PUNCT
framr-1738	732	6	&	&	CCONJ
framr-1738	732	7	stephen	stephen	PROPN
framr-1738	732	8	,	,	PUNCT
framr-1738	732	9	j.	j.	PROPN
framr-1738	732	10	k.	k.	PROPN
framr-1738	732	11	(	(	PUNCT
framr-1738	732	12	2009	2009	NUM
framr-1738	732	13	)	)	PUNCT
framr-1738	732	14	.	.	PUNCT
framr-1738	733	1	managerial	managerial	ADJ
framr-1738	733	2	economics	economic	NOUN
framr-1738	733	3	(	(	PUNCT
framr-1738	733	4	2nd	2nd	ADJ
framr-1738	733	5	ed	ed	NOUN
framr-1738	733	6	.	.	PUNCT
framr-1738	733	7	)	)	PUNCT
framr-1738	733	8	.	.	PUNCT
framr-1738	734	1	delhi	delhi	PROPN
framr-1738	734	2	,	,	PUNCT
framr-1738	734	3	india	india	PROPN
framr-1738	734	4	:	:	PUNCT
framr-1738	734	5	vrinda	vrinda	NOUN
framr-1738	734	6	publications	publication	NOUN
framr-1738	734	7	(	(	PUNCT
framr-1738	734	8	p	p	NOUN
framr-1738	734	9	)	)	PUNCT
framr-1738	734	10	ltd	ltd	PROPN
framr-1738	734	11	.	.	PROPN
framr-1738	735	1	http://www.financialreportingcouncil.gov.ng/ab	http://www.financialreportingcouncil.gov.ng/ab	PROPN
framr-1738	735	2	http://www.icaew.com/library/subjectgateways/accounting-standards/knowledge-guide-to-international-accounting-standards	http://www.icaew.com/library/subjectgateways/accounting-standards/knowledge-guide-to-international-accounting-standards	PROPN
framr-1738	735	3	http://www.icaew.com/library/subjectgateways/accounting-standards/knowledge-guide-to-international-accounting-standards	http://www.icaew.com/library/subjectgateways/accounting-standards/knowledge-guide-to-international-accounting-standards	ADP
framr-1738	735	4	http://www.ifrs.org/use-around-the-world/why-global-accounting-standards/	http://www.ifrs.org/use-around-the-world/why-global-accounting-standards/	PROPN
framr-1738	735	5	http://www.ifrs.org/use-around-the-world/why-global-accounting-standards/	http://www.ifrs.org/use-around-the-world/why-global-accounting-standards/	PROPN
framr-1738	735	6	financial	financial	ADJ
framr-1738	735	7	risk	risk	NOUN
framr-1738	735	8	and	and	CCONJ
framr-1738	735	9	management	management	NOUN
framr-1738	735	10	reviews	review	NOUN
framr-1738	735	11	,	,	PUNCT
framr-1738	735	12	2020	2020	NUM
framr-1738	735	13	,	,	PUNCT
framr-1738	735	14	6(1	6(1	NUM
framr-1738	735	15	):	):	PUNCT
framr-1738	735	16	52	52	NUM
framr-1738	735	17	-	-	SYM
framr-1738	735	18	78	78	NUM
framr-1738	735	19	77	77	NUM
framr-1738	735	20	©	©	PROPN
framr-1738	735	21	2020	2020	NUM
framr-1738	735	22	conscientia	conscientia	PROPN
framr-1738	735	23	beam	beam	PROPN
framr-1738	735	24	.	.	PUNCT
framr-1738	736	1	all	all	DET
framr-1738	736	2	rights	right	NOUN
framr-1738	736	3	reserved	reserve	VERB
framr-1738	736	4	.	.	PUNCT
framr-1738	737	1	jones	jones	PROPN
framr-1738	737	2	,	,	PUNCT
framr-1738	737	3	m.	m.	PROPN
framr-1738	737	4	j.	j.	PROPN
framr-1738	737	5	(	(	PUNCT
framr-1738	737	6	2011	2011	NUM
framr-1738	737	7	)	)	PUNCT
framr-1738	737	8	.	.	PUNCT
framr-1738	738	1	creative	creative	ADJ
framr-1738	738	2	accounting	accounting	NOUN
framr-1738	738	3	,	,	PUNCT
framr-1738	738	4	fraud	fraud	NOUN
framr-1738	738	5	and	and	CCONJ
framr-1738	738	6	international	international	ADJ
framr-1738	738	7	accounting	accounting	NOUN
framr-1738	738	8	scandals	scandal	NOUN
framr-1738	738	9	(	(	PUNCT
framr-1738	738	10	pp	pp	ADV
framr-1738	738	11	.	.	PUNCT
framr-1738	738	12	566	566	NUM
framr-1738	738	13	):	):	PUNCT
framr-1738	738	14	john	john	PROPN
framr-1738	738	15	wiley	wiley	PROPN
framr-1738	738	16	&	&	CCONJ
framr-1738	738	17	sons	son	NOUN
framr-1738	738	18	.	.	PUNCT
framr-1738	739	1	jones	jones	PROPN
framr-1738	739	2	,	,	PUNCT
framr-1738	739	3	j.	j.	PROPN
framr-1738	739	4	(	(	PUNCT
framr-1738	739	5	1991	1991	NUM
framr-1738	739	6	)	)	PUNCT
framr-1738	739	7	.	.	PUNCT
framr-1738	740	1	earnings	earning	NOUN
framr-1738	740	2	management	management	NOUN
framr-1738	740	3	during	during	ADP
framr-1738	740	4	import	import	NOUN
framr-1738	740	5	relief	relief	NOUN
framr-1738	740	6	investigations	investigation	NOUN
framr-1738	740	7	.	.	PUNCT
framr-1738	741	1	journal	journal	NOUN
framr-1738	741	2	of	of	ADP
framr-1738	741	3	accounting	accounting	NOUN
framr-1738	741	4	research	research	NOUN
framr-1738	741	5	,	,	PUNCT
framr-1738	741	6	29(2	29(2	NUM
framr-1738	741	7	)	)	PUNCT
framr-1738	741	8	,	,	PUNCT
framr-1738	741	9	193	193	NUM
framr-1738	741	10	-	-	SYM
framr-1738	741	11	228	228	NUM
framr-1738	741	12	.	.	PUNCT
framr-1738	741	13	available	available	ADJ
framr-1738	741	14	at	at	ADP
framr-1738	741	15	:	:	PUNCT
framr-1738	741	16	10.2307/2491047	10.2307/2491047	NUM
framr-1738	741	17	.	.	PUNCT
framr-1738	742	1	kapás	kapás	PROPN
framr-1738	742	2	,	,	PUNCT
framr-1738	742	3	j.	j.	PROPN
framr-1738	742	4	(	(	PUNCT
framr-1738	742	5	2008	2008	NUM
framr-1738	742	6	)	)	PUNCT
framr-1738	742	7	.	.	PUNCT
framr-1738	743	1	industrial	industrial	ADJ
framr-1738	743	2	revolutions	revolution	NOUN
framr-1738	743	3	and	and	CCONJ
framr-1738	743	4	the	the	DET
framr-1738	743	5	evolution	evolution	NOUN
framr-1738	743	6	of	of	ADP
framr-1738	743	7	the	the	DET
framr-1738	743	8	firm	firm	NOUN
framr-1738	743	9	's	's	PART
framr-1738	743	10	organization	organization	NOUN
framr-1738	743	11	:	:	PUNCT
framr-1738	743	12	an	an	DET
framr-1738	743	13	historical	historical	ADJ
framr-1738	743	14	perspective	perspective	NOUN
framr-1738	743	15	.	.	PUNCT
framr-1738	744	1	journal	journal	PROPN
framr-1738	744	2	of	of	ADP
framr-1738	744	3	innovation	innovation	NOUN
framr-1738	744	4	economics	economic	NOUN
framr-1738	744	5	&	&	CCONJ
framr-1738	744	6	management	management	PROPN
framr-1738	744	7	,	,	PUNCT
framr-1738	744	8	2	2	NUM
framr-1738	744	9	,	,	PUNCT
framr-1738	744	10	15	15	NUM
framr-1738	744	11	-	-	SYM
framr-1738	744	12	33	33	NUM
framr-1738	744	13	.	.	PUNCT
framr-1738	745	1	kothari	kothari	PROPN
framr-1738	745	2	,	,	PUNCT
framr-1738	745	3	s.	s.	PROPN
framr-1738	745	4	,	,	PUNCT
framr-1738	745	5	leone	leone	PROPN
framr-1738	745	6	,	,	PUNCT
framr-1738	745	7	a.	a.	PROPN
framr-1738	745	8	,	,	PUNCT
framr-1738	745	9	&	&	CCONJ
framr-1738	745	10	wasley	wasley	PROPN
framr-1738	745	11	,	,	PUNCT
framr-1738	745	12	c.	c.	PROPN
framr-1738	745	13	(	(	PUNCT
framr-1738	745	14	2005	2005	NUM
framr-1738	745	15	)	)	PUNCT
framr-1738	745	16	.	.	PUNCT
framr-1738	746	1	performance	performance	NOUN
framr-1738	746	2	-	-	PUNCT
framr-1738	746	3	matched	match	VERB
framr-1738	746	4	discretionary	discretionary	ADJ
framr-1738	746	5	accruals	accrual	NOUN
framr-1738	746	6	.	.	PUNCT
framr-1738	747	1	journal	journal	NOUN
framr-1738	747	2	of	of	ADP
framr-1738	747	3	accounting	accounting	PROPN
framr-1738	747	4	&	&	CCONJ
framr-1738	747	5	economics	economic	NOUN
framr-1738	747	6	,	,	PUNCT
framr-1738	747	7	39	39	NUM
framr-1738	747	8	,	,	PUNCT
framr-1738	747	9	163	163	NUM
framr-1738	747	10	-	-	SYM
framr-1738	747	11	197	197	NUM
framr-1738	747	12	.	.	PUNCT
framr-1738	748	1	kouki	kouki	PROPN
framr-1738	748	2	,	,	PUNCT
framr-1738	748	3	a.	a.	PROPN
framr-1738	748	4	(	(	PUNCT
framr-1738	748	5	2018	2018	NUM
framr-1738	748	6	)	)	PUNCT
framr-1738	748	7	.	.	PUNCT
framr-1738	749	1	mandatory	mandatory	ADJ
framr-1738	749	2	ifrs	ifrs	PROPN
framr-1738	749	3	adoption	adoption	NOUN
framr-1738	749	4	,	,	PUNCT
framr-1738	749	5	investor	investor	NOUN
framr-1738	749	6	protection	protection	NOUN
framr-1738	749	7	and	and	CCONJ
framr-1738	749	8	earnings	earning	NOUN
framr-1738	749	9	management	management	NOUN
framr-1738	749	10	:	:	PUNCT
framr-1738	749	11	a	a	DET
framr-1738	749	12	data	data	NOUN
framr-1738	749	13	analysis	analysis	NOUN
framr-1738	749	14	of	of	ADP
framr-1738	749	15	germany	germany	PROPN
framr-1738	749	16	,	,	PUNCT
framr-1738	749	17	france	france	PROPN
framr-1738	749	18	and	and	CCONJ
framr-1738	749	19	belgium	belgium	NOUN
framr-1738	749	20	listed	list	VERB
framr-1738	749	21	companies	company	NOUN
framr-1738	749	22	.	.	PUNCT
framr-1738	750	1	international	international	ADJ
framr-1738	750	2	journal	journal	PROPN
framr-1738	750	3	of	of	ADP
framr-1738	750	4	accounting	accounting	NOUN
framr-1738	750	5	and	and	CCONJ
framr-1738	750	6	information	information	NOUN
framr-1738	750	7	management	management	NOUN
framr-1738	750	8	,	,	PUNCT
framr-1738	750	9	26(1	26(1	NUM
framr-1738	750	10	)	)	PUNCT
framr-1738	750	11	,	,	PUNCT
framr-1738	750	12	187	187	NUM
framr-1738	750	13	-	-	SYM
framr-1738	750	14	204	204	NUM
framr-1738	750	15	.	.	PUNCT
framr-1738	751	1	lev	lev	PROPN
framr-1738	751	2	,	,	PUNCT
framr-1738	751	3	b.	b.	PROPN
framr-1738	751	4	(	(	PUNCT
framr-1738	751	5	2018	2018	NUM
framr-1738	751	6	)	)	PUNCT
framr-1738	751	7	.	.	PUNCT
framr-1738	752	1	the	the	DET
framr-1738	752	2	deteriorating	deteriorate	VERB
framr-1738	752	3	usefulness	usefulness	NOUN
framr-1738	752	4	of	of	ADP
framr-1738	752	5	financial	financial	ADJ
framr-1738	752	6	report	report	NOUN
framr-1738	752	7	information	information	NOUN
framr-1738	752	8	and	and	CCONJ
framr-1738	752	9	how	how	SCONJ
framr-1738	752	10	to	to	PART
framr-1738	752	11	reverse	reverse	VERB
framr-1738	752	12	it	it	PRON
framr-1738	752	13	.	.	PUNCT
framr-1738	753	1	accounting	accounting	NOUN
framr-1738	753	2	and	and	CCONJ
framr-1738	753	3	business	business	NOUN
framr-1738	753	4	research	research	NOUN
framr-1738	753	5	,	,	PUNCT
framr-1738	753	6	48(5	48(5	NUM
framr-1738	753	7	)	)	PUNCT
framr-1738	753	8	,	,	PUNCT
framr-1738	753	9	465	465	NUM
framr-1738	753	10	-	-	SYM
framr-1738	753	11	493	493	NUM
framr-1738	753	12	.	.	PUNCT
framr-1738	754	1	maigoshi	maigoshi	PROPN
framr-1738	754	2	,	,	PUNCT
framr-1738	754	3	z.	z.	PROPN
framr-1738	754	4	s.	s.	PROPN
framr-1738	754	5	,	,	PUNCT
framr-1738	754	6	latif	latif	PROPN
framr-1738	754	7	,	,	PUNCT
framr-1738	754	8	r.	r.	PROPN
framr-1738	754	9	a.	a.	PROPN
framr-1738	754	10	,	,	PUNCT
framr-1738	754	11	&	&	CCONJ
framr-1738	754	12	kamardin	kamardin	PROPN
framr-1738	754	13	,	,	PUNCT
framr-1738	754	14	h.	h.	PROPN
framr-1738	754	15	(	(	PUNCT
framr-1738	754	16	2016	2016	NUM
framr-1738	754	17	)	)	PUNCT
framr-1738	754	18	.	.	PUNCT
framr-1738	755	1	earnings	earning	NOUN
framr-1738	755	2	management	management	NOUN
framr-1738	755	3	:	:	PUNCT
framr-1738	755	4	a	a	DET
framr-1738	755	5	case	case	NOUN
framr-1738	755	6	of	of	ADP
framr-1738	755	7	related	related	ADJ
framr-1738	755	8	party	party	NOUN
framr-1738	755	9	transactions	transaction	NOUN
framr-1738	755	10	.	.	PUNCT
framr-1738	756	1	international	international	ADJ
framr-1738	756	2	journal	journal	PROPN
framr-1738	756	3	of	of	ADP
framr-1738	756	4	economics	economic	NOUN
framr-1738	756	5	and	and	CCONJ
framr-1738	756	6	financial	financial	ADJ
framr-1738	756	7	issues	issue	NOUN
framr-1738	756	8	,	,	PUNCT
framr-1738	756	9	6(s7	6(s7	NUM
framr-1738	756	10	)	)	PUNCT
framr-1738	756	11	,	,	PUNCT
framr-1738	756	12	51	51	NUM
framr-1738	756	13	-	-	SYM
framr-1738	756	14	55	55	NUM
framr-1738	756	15	.	.	PUNCT
framr-1738	757	1	malofeeva	malofeeva	PROPN
framr-1738	757	2	,	,	PUNCT
framr-1738	757	3	t.	t.	PROPN
framr-1738	757	4	n.	n.	PROPN
framr-1738	757	5	(	(	PUNCT
framr-1738	757	6	2018	2018	NUM
framr-1738	757	7	)	)	PUNCT
framr-1738	757	8	.	.	PUNCT
framr-1738	758	1	the	the	DET
framr-1738	758	2	impact	impact	NOUN
framr-1738	758	3	of	of	ADP
framr-1738	758	4	ifrs	ifrs	ADJ
framr-1738	758	5	adoption	adoption	NOUN
framr-1738	758	6	on	on	ADP
framr-1738	758	7	earnings	earning	NOUN
framr-1738	758	8	management	management	NOUN
framr-1738	758	9	in	in	ADP
framr-1738	758	10	russia	russia	PROPN
framr-1738	758	11	.	.	PUNCT
framr-1738	759	1	european	european	PROPN
framr-1738	759	2	research	research	PROPN
framr-1738	759	3	studies	studies	PROPN
framr-1738	759	4	journal	journal	NOUN
framr-1738	759	5	,	,	PUNCT
framr-1738	759	6	21(2	21(2	NUM
framr-1738	759	7	)	)	PUNCT
framr-1738	759	8	,	,	PUNCT
framr-1738	759	9	147	147	NUM
framr-1738	759	10	-	-	SYM
framr-1738	759	11	164	164	NUM
framr-1738	759	12	.	.	PUNCT
framr-1738	760	1	manju	manju	PROPN
framr-1738	760	2	,	,	PUNCT
framr-1738	760	3	s.	s.	PROPN
framr-1738	760	4	,	,	PUNCT
framr-1738	760	5	&	&	CCONJ
framr-1738	760	6	mahadevaswamy	mahadevaswamy	NOUN
framr-1738	760	7	,	,	PUNCT
framr-1738	760	8	g.	g.	PROPN
framr-1738	760	9	h.	h.	PROPN
framr-1738	760	10	(	(	PUNCT
framr-1738	760	11	2016	2016	NUM
framr-1738	760	12	)	)	PUNCT
framr-1738	760	13	.	.	PUNCT
framr-1738	761	1	ifrs	ifrs	PROPN
framr-1738	761	2	and	and	CCONJ
framr-1738	761	3	prevention	prevention	NOUN
framr-1738	761	4	of	of	ADP
framr-1738	761	5	fraudulent	fraudulent	ADJ
framr-1738	761	6	reporting	reporting	NOUN
framr-1738	761	7	–	–	PUNCT
framr-1738	761	8	an	an	DET
framr-1738	761	9	international	international	ADJ
framr-1738	761	10	perspective	perspective	NOUN
framr-1738	761	11	.	.	PUNCT
framr-1738	762	1	paper	paper	NOUN
framr-1738	762	2	presented	present	VERB
framr-1738	762	3	at	at	ADP
framr-1738	762	4	the	the	DET
framr-1738	762	5	national	national	ADJ
framr-1738	762	6	seminar	seminar	NOUN
framr-1738	762	7	on	on	ADP
framr-1738	762	8	“	"	PUNCT
framr-1738	762	9	ind	ind	NOUN
framr-1738	762	10	-	-	PUNCT
framr-1738	762	11	as	as	ADP
framr-1738	762	12	:	:	PUNCT
framr-1738	762	13	a	a	DET
framr-1738	762	14	road	road	NOUN
framr-1738	762	15	map	map	NOUN
framr-1738	762	16	for	for	ADP
framr-1738	762	17	ifrs	ifrs	PROPN
framr-1738	762	18	in	in	ADP
framr-1738	762	19	india	india	PROPN
framr-1738	762	20	”	"	PUNCT
framr-1738	762	21	vvpgc	vvpgc	NOUN
framr-1738	762	22	(	(	PUNCT
framr-1738	762	23	march	march	PROPN
framr-1738	762	24	18	18	NUM
framr-1738	762	25	&	&	CCONJ
framr-1738	762	26	19	19	NUM
framr-1738	762	27	)	)	PUNCT
framr-1738	762	28	marris	marris	PROPN
framr-1738	762	29	,	,	PUNCT
framr-1738	762	30	r.	r.	PROPN
framr-1738	762	31	(	(	PUNCT
framr-1738	762	32	1964	1964	NUM
framr-1738	762	33	)	)	PUNCT
framr-1738	762	34	.	.	PUNCT
framr-1738	763	1	the	the	DET
framr-1738	763	2	economic	economic	ADJ
framr-1738	763	3	theory	theory	NOUN
framr-1738	763	4	of	of	ADP
framr-1738	763	5	managerial	managerial	ADJ
framr-1738	763	6	capitalism	capitalism	NOUN
framr-1738	763	7	.	.	PUNCT
framr-1738	764	1	glencoe	glencoe	PROPN
framr-1738	764	2	,	,	PUNCT
framr-1738	764	3	il	il	PROPN
framr-1738	764	4	:	:	PUNCT
framr-1738	764	5	free	free	ADJ
framr-1738	764	6	press	press	NOUN
framr-1738	764	7	of	of	ADP
framr-1738	764	8	glencoe	glencoe	PROPN
framr-1738	764	9	.	.	PUNCT
framr-1738	765	1	mechelli	mechelli	PROPN
framr-1738	765	2	,	,	PUNCT
framr-1738	765	3	a.	a.	PROPN
framr-1738	765	4	,	,	PUNCT
framr-1738	765	5	&	&	CCONJ
framr-1738	765	6	cimini	cimini	PROPN
framr-1738	765	7	,	,	PUNCT
framr-1738	765	8	r.	r.	PROPN
framr-1738	765	9	(	(	PUNCT
framr-1738	765	10	2013	2013	NUM
framr-1738	765	11	)	)	PUNCT
framr-1738	765	12	.	.	PUNCT
framr-1738	766	1	how	how	SCONJ
framr-1738	766	2	have	have	AUX
framr-1738	766	3	the	the	DET
framr-1738	766	4	ias	ias	PROPN
framr-1738	766	5	/	/	SYM
framr-1738	766	6	ifrs	ifrs	PROPN
framr-1738	766	7	adoption	adoption	NOUN
framr-1738	766	8	affected	affect	VERB
framr-1738	766	9	earnings	earning	NOUN
framr-1738	766	10	management	management	NOUN
framr-1738	766	11	in	in	ADP
framr-1738	766	12	eu	eu	PROPN
framr-1738	766	13	?	?	PUNCT
framr-1738	767	1	the	the	DET
framr-1738	767	2	effect	effect	NOUN
framr-1738	767	3	of	of	ADP
framr-1738	767	4	the	the	DET
framr-1738	767	5	absence	absence	NOUN
framr-1738	767	6	/	/	SYM
framr-1738	767	7	divergence	divergence	NOUN
framr-1738	767	8	of	of	ADP
framr-1738	767	9	regulation	regulation	NOUN
framr-1738	767	10	and	and	CCONJ
framr-1738	767	11	of	of	ADP
framr-1738	767	12	legal	legal	ADJ
framr-1738	767	13	enforcement	enforcement	NOUN
framr-1738	767	14	.	.	PUNCT
framr-1738	768	1	paper	paper	NOUN
framr-1738	768	2	presented	present	VERB
framr-1738	768	3	at	at	ADP
framr-1738	768	4	the	the	DET
framr-1738	768	5	international	international	ADJ
framr-1738	768	6	conference	conference	NOUN
framr-1738	768	7	on	on	ADP
framr-1738	768	8	financial	financial	ADJ
framr-1738	768	9	distress	distress	NOUN
framr-1738	768	10	:	:	PUNCT
framr-1738	768	11	corporate	corporate	ADJ
framr-1738	768	12	governance	governance	NOUN
framr-1738	768	13	and	and	CCONJ
framr-1738	768	14	financial	financial	ADJ
framr-1738	768	15	reporting	reporting	NOUN
framr-1738	768	16	issues	issue	NOUN
framr-1738	768	17	.	.	PUNCT
framr-1738	769	1	rome	rome	PROPN
framr-1738	769	2	,	,	PUNCT
framr-1738	769	3	italy	italy	PROPN
framr-1738	769	4	,	,	PUNCT
framr-1738	769	5	october	october	PROPN
framr-1738	769	6	17	17	NUM
framr-1738	769	7	-	-	SYM
framr-1738	769	8	18	18	NUM
framr-1738	769	9	.	.	PUNCT
framr-1738	769	10	mitnick	mitnick	PROPN
framr-1738	769	11	,	,	PUNCT
framr-1738	769	12	b.	b.	PROPN
framr-1738	769	13	m.	m.	PROPN
framr-1738	769	14	(	(	PUNCT
framr-1738	769	15	2006	2006	NUM
framr-1738	769	16	)	)	PUNCT
framr-1738	769	17	.	.	PUNCT
framr-1738	770	1	origin	origin	NOUN
framr-1738	770	2	of	of	ADP
framr-1738	770	3	the	the	DET
framr-1738	770	4	theory	theory	NOUN
framr-1738	770	5	of	of	ADP
framr-1738	770	6	agency	agency	NOUN
framr-1738	770	7	:	:	PUNCT
framr-1738	770	8	an	an	DET
framr-1738	770	9	account	account	NOUN
framr-1738	770	10	by	by	ADP
framr-1738	770	11	one	one	NUM
framr-1738	770	12	of	of	ADP
framr-1738	770	13	the	the	DET
framr-1738	770	14	theory	theory	NOUN
framr-1738	770	15	originators	originator	NOUN
framr-1738	770	16	:	:	PUNCT
framr-1738	770	17	katz	katz	PROPN
framr-1738	770	18	graduate	graduate	PROPN
framr-1738	770	19	school	school	NOUN
framr-1738	770	20	of	of	ADP
framr-1738	770	21	business	business	NOUN
framr-1738	770	22	,	,	PUNCT
framr-1738	770	23	university	university	PROPN
framr-1738	770	24	of	of	ADP
framr-1738	770	25	pittsburgh	pittsburgh	PROPN
framr-1738	770	26	.	.	PUNCT
framr-1738	771	1	mongrut	mongrut	PROPN
framr-1738	771	2	,	,	PUNCT
framr-1738	771	3	s.	s.	PROPN
framr-1738	771	4	,	,	PUNCT
framr-1738	771	5	&	&	CCONJ
framr-1738	771	6	winkelried	winkelrie	VERB
framr-1738	771	7	,	,	PUNCT
framr-1738	771	8	d.	d.	PROPN
framr-1738	771	9	(	(	PUNCT
framr-1738	771	10	2019	2019	NUM
framr-1738	771	11	)	)	PUNCT
framr-1738	771	12	.	.	PUNCT
framr-1738	772	1	unintended	unintended	ADJ
framr-1738	772	2	effects	effect	NOUN
framr-1738	772	3	of	of	ADP
framr-1738	772	4	ifrs	ifrs	ADJ
framr-1738	772	5	adoption	adoption	NOUN
framr-1738	772	6	on	on	ADP
framr-1738	772	7	earnings	earning	NOUN
framr-1738	772	8	management	management	NOUN
framr-1738	772	9	:	:	PUNCT
framr-1738	772	10	the	the	DET
framr-1738	772	11	case	case	NOUN
framr-1738	772	12	of	of	ADP
framr-1738	772	13	latin	latin	PROPN
framr-1738	772	14	america	america	PROPN
framr-1738	772	15	.	.	PUNCT
framr-1738	773	1	emerging	emerge	VERB
framr-1738	773	2	markets	market	NOUN
framr-1738	773	3	review	review	VERB
framr-1738	773	4	,	,	PUNCT
framr-1738	773	5	38	38	NUM
framr-1738	773	6	,	,	PUNCT
framr-1738	773	7	377	377	NUM
framr-1738	773	8	-	-	SYM
framr-1738	773	9	388	388	NUM
framr-1738	773	10	.	.	PUNCT
framr-1738	773	11	available	available	ADJ
framr-1738	773	12	at	at	ADP
framr-1738	773	13	:	:	PUNCT
framr-1738	773	14	https://doi.org/10.1016/j.ememar.2018.11.004	https://doi.org/10.1016/j.ememar.2018.11.004	PROPN
framr-1738	773	15	.	.	PROPN
framr-1738	773	16	nwaubani	nwaubani	PROPN
framr-1738	773	17	,	,	PUNCT
framr-1738	773	18	a.	a.	NOUN
framr-1738	773	19	n.	n.	PROPN
framr-1738	773	20	,	,	PUNCT
framr-1738	773	21	&	&	CCONJ
framr-1738	773	22	okoro	okoro	PROPN
framr-1738	773	23	,	,	PUNCT
framr-1738	773	24	c.	c.	PROPN
framr-1738	773	25	o.	o.	PROPN
framr-1738	773	26	(	(	PUNCT
framr-1738	773	27	2018	2018	NUM
framr-1738	773	28	)	)	PUNCT
framr-1738	773	29	.	.	PUNCT
framr-1738	774	1	adoption	adoption	NOUN
framr-1738	774	2	of	of	ADP
framr-1738	774	3	international	international	ADJ
framr-1738	774	4	financial	financial	ADJ
framr-1738	774	5	reporting	reporting	NOUN
framr-1738	774	6	standards	standard	NOUN
framr-1738	774	7	(	(	PUNCT
framr-1738	774	8	ifrs	ifrs	NOUN
framr-1738	774	9	)	)	PUNCT
framr-1738	774	10	and	and	CCONJ
framr-1738	774	11	assets	asset	NOUN
framr-1738	774	12	quality	quality	NOUN
framr-1738	774	13	in	in	ADP
framr-1738	774	14	the	the	DET
framr-1738	774	15	nigerian	nigerian	ADJ
framr-1738	774	16	banking	banking	NOUN
framr-1738	774	17	sector	sector	NOUN
framr-1738	774	18	:	:	PUNCT
framr-1738	774	19	the	the	DET
framr-1738	774	20	fundamental	fundamental	ADJ
framr-1738	774	21	effect	effect	NOUN
framr-1738	774	22	approach	approach	NOUN
framr-1738	774	23	.	.	PUNCT
framr-1738	775	1	international	international	ADJ
framr-1738	775	2	journal	journal	PROPN
framr-1738	775	3	of	of	ADP
framr-1738	775	4	research	research	NOUN
framr-1738	775	5	in	in	ADP
framr-1738	775	6	business	business	NOUN
framr-1738	775	7	studies	study	NOUN
framr-1738	775	8	and	and	CCONJ
framr-1738	775	9	management	management	NOUN
framr-1738	775	10	,	,	PUNCT
framr-1738	775	11	5(8	5(8	NUM
framr-1738	775	12	)	)	PUNCT
framr-1738	775	13	,	,	PUNCT
framr-1738	775	14	30	30	NUM
framr-1738	775	15	-	-	SYM
framr-1738	775	16	42	42	NUM
framr-1738	775	17	.	.	PUNCT
framr-1738	776	1	nwaubani	nwaubani	NOUN
framr-1738	776	2	,	,	PUNCT
framr-1738	776	3	a.	a.	NOUN
framr-1738	776	4	n.	n.	PROPN
framr-1738	776	5	,	,	PUNCT
framr-1738	776	6	&	&	CCONJ
framr-1738	776	7	orikara	orikara	PROPN
framr-1738	776	8	,	,	PUNCT
framr-1738	776	9	p.	p.	PROPN
framr-1738	776	10	c.	c.	PROPN
framr-1738	776	11	(	(	PUNCT
framr-1738	776	12	2019	2019	NUM
framr-1738	776	13	)	)	PUNCT
framr-1738	776	14	.	.	PUNCT
framr-1738	777	1	the	the	DET
framr-1738	777	2	critical	critical	ADJ
framr-1738	777	3	mass	mass	NOUN
framr-1738	777	4	question	question	NOUN
framr-1738	777	5	,	,	PUNCT
framr-1738	777	6	women	woman	NOUN
framr-1738	777	7	directors	director	NOUN
framr-1738	777	8	and	and	CCONJ
framr-1738	777	9	performance	performance	NOUN
framr-1738	777	10	of	of	ADP
framr-1738	777	11	banks	bank	NOUN
framr-1738	777	12	in	in	ADP
framr-1738	777	13	sub	sub	PROPN
framr-1738	777	14	saharan	saharan	PROPN
framr-1738	777	15	africa	africa	PROPN
framr-1738	777	16	.	.	PUNCT
framr-1738	778	1	nwaubani	nwaubani	PROPN
framr-1738	778	2	,	,	PUNCT
framr-1738	778	3	a.	a.	NOUN
framr-1738	778	4	n.	n.	NOUN
framr-1738	778	5	(	(	PUNCT
framr-1738	778	6	2019	2019	NUM
framr-1738	778	7	)	)	PUNCT
framr-1738	778	8	.	.	PUNCT
framr-1738	779	1	appointment	appointment	NOUN
framr-1738	779	2	of	of	ADP
framr-1738	779	3	directors	director	NOUN
framr-1738	779	4	and	and	CCONJ
framr-1738	779	5	performance	performance	NOUN
framr-1738	779	6	of	of	ADP
framr-1738	779	7	deposit	deposit	NOUN
framr-1738	779	8	money	money	NOUN
framr-1738	779	9	banks	bank	NOUN
framr-1738	779	10	in	in	ADP
framr-1738	779	11	sub	sub	PROPN
framr-1738	779	12	saharan	saharan	PROPN
framr-1738	779	13	africa	africa	PROPN
framr-1738	779	14	:	:	PUNCT
framr-1738	779	15	do	do	AUX
framr-1738	779	16	we	we	PRON
framr-1738	779	17	need	need	VERB
framr-1738	779	18	more	more	ADJ
framr-1738	779	19	executive	executive	ADJ
framr-1738	779	20	or	or	CCONJ
framr-1738	779	21	non	non	ADJ
framr-1738	779	22	-	-	ADJ
framr-1738	779	23	executive	executive	ADJ
framr-1738	779	24	directors	director	NOUN
framr-1738	779	25	?	?	PUNCT
framr-1738	780	1	journal	journal	NOUN
framr-1738	780	2	of	of	ADP
framr-1738	780	3	empirical	empirical	ADJ
framr-1738	780	4	studies	study	NOUN
framr-1738	780	5	,	,	PUNCT
framr-1738	780	6	6(1	6(1	NUM
framr-1738	780	7	)	)	PUNCT
framr-1738	780	8	,	,	PUNCT
framr-1738	780	9	1	1	NUM
framr-1738	780	10	-	-	SYM
framr-1738	780	11	18	18	NUM
framr-1738	780	12	.	.	PUNCT
framr-1738	780	13	available	available	ADJ
framr-1738	780	14	at	at	ADP
framr-1738	780	15	:	:	PUNCT
framr-1738	780	16	https://doi.org/10.18488/journal.66.2019.61.1.18	https://doi.org/10.18488/journal.66.2019.61.1.18	NUM
framr-1738	780	17	.	.	PUNCT
framr-1738	781	1	odoemelam	odoemelam	PROPN
framr-1738	781	2	,	,	PUNCT
framr-1738	781	3	n.	n.	PROPN
framr-1738	781	4	,	,	PUNCT
framr-1738	781	5	okafor	okafor	PROPN
framr-1738	781	6	,	,	PUNCT
framr-1738	781	7	r.	r.	PROPN
framr-1738	781	8	g.	g.	PROPN
framr-1738	781	9	,	,	PUNCT
framr-1738	781	10	&	&	CCONJ
framr-1738	781	11	ofoegbu	ofoegbu	PROPN
framr-1738	781	12	,	,	PUNCT
framr-1738	781	13	n.	n.	NOUN
framr-1738	781	14	g.	g.	PROPN
framr-1738	781	15	(	(	PUNCT
framr-1738	781	16	2019	2019	NUM
framr-1738	781	17	)	)	PUNCT
framr-1738	781	18	.	.	PUNCT
framr-1738	782	1	effect	effect	NOUN
framr-1738	782	2	of	of	ADP
framr-1738	782	3	international	international	ADJ
framr-1738	782	4	financial	financial	ADJ
framr-1738	782	5	reporting	reporting	NOUN
framr-1738	782	6	standard	standard	PROPN
framr-1738	782	7	(	(	PUNCT
framr-1738	782	8	ifrs	ifrs	PROPN
framr-1738	782	9	)	)	PUNCT
framr-1738	782	10	adoption	adoption	NOUN
framr-1738	782	11	on	on	ADP
framr-1738	782	12	earnings	earning	NOUN
framr-1738	782	13	value	value	NOUN
framr-1738	782	14	relevance	relevance	NOUN
framr-1738	782	15	of	of	ADP
framr-1738	782	16	quoted	quote	VERB
framr-1738	782	17	nigerian	nigerian	ADJ
framr-1738	782	18	firms	firm	NOUN
framr-1738	782	19	.	.	PUNCT
framr-1738	783	1	cogent	cogent	NOUN
framr-1738	783	2	business	business	PROPN
framr-1738	783	3	&	&	CCONJ
framr-1738	783	4	management	management	PROPN
framr-1738	783	5	,	,	PUNCT
framr-1738	783	6	6(1	6(1	NUM
framr-1738	783	7	)	)	PUNCT
framr-1738	783	8	,	,	PUNCT
framr-1738	783	9	1643520	1643520	NUM
framr-1738	783	10	-	-	SYM
framr-1738	783	11	1643520	1643520	NUM
framr-1738	783	12	.	.	PUNCT
framr-1738	784	1	available	available	ADJ
framr-1738	784	2	at	at	ADP
framr-1738	784	3	:	:	PUNCT
framr-1738	784	4	https://doi.org/10.1080/23311975.2019.1643520	https://doi.org/10.1080/23311975.2019.1643520	PROPN
framr-1738	784	5	.	.	PUNCT
framr-1738	785	1	pricewaterhousecoopers	pricewaterhousecooper	NOUN
framr-1738	785	2	-pwc	-pwc	PUNCT
framr-1738	785	3	.	.	PUNCT
framr-1738	786	1	(	(	PUNCT
framr-1738	786	2	2014	2014	NUM
framr-1738	786	3	)	)	PUNCT
framr-1738	786	4	.	.	PUNCT
framr-1738	787	1	in	in	ADP
framr-1738	787	2	depth	depth	NOUN
framr-1738	787	3	look	look	NOUN
framr-1738	787	4	at	at	ADP
framr-1738	787	5	current	current	ADJ
framr-1738	787	6	at	at	ADP
framr-1738	787	7	current	current	ADJ
framr-1738	787	8	reporting	reporting	NOUN
framr-1738	787	9	issues	issue	NOUN
framr-1738	787	10	.	.	PUNCT
framr-1738	788	1	retrieved	retrieve	VERB
framr-1738	788	2	from	from	ADP
framr-1738	788	3	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/ifrs-in-depth-expected-credit-losses.pdf	https://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/ifrs-in-depth-expected-credit-losses.pdf	PROPN
framr-1738	788	4	.	.	PUNCT
framr-1738	789	1	pwc	pwc	PROPN
framr-1738	789	2	.	.	PUNCT
framr-1738	790	1	(	(	PUNCT
framr-1738	790	2	2011	2011	NUM
framr-1738	790	3	)	)	PUNCT
framr-1738	790	4	.	.	PUNCT
framr-1738	791	1	prudential	prudential	PROPN
framr-1738	791	2	guidelines	guideline	NOUN
framr-1738	791	3	:	:	PUNCT
framr-1738	791	4	differences	difference	NOUN
framr-1738	791	5	between	between	ADP
framr-1738	791	6	sas	sas	PROPN
framr-1738	791	7	10	10	NUM
framr-1738	791	8	and	and	CCONJ
framr-1738	791	9	the	the	DET
framr-1738	791	10	revised	revise	VERB
framr-1738	791	11	prudential	prudential	ADJ
framr-1738	791	12	guidelines	guideline	NOUN
framr-1738	791	13	.	.	PUNCT
framr-1738	792	1	retrieved	retrieve	VERB
framr-1738	792	2	from	from	ADP
framr-1738	792	3	https://www.pwc.com/ng/en/pdf/nigeria_sas_10_and_new_prudential_guidelines.pdf	https://www.pwc.com/ng/en/pdf/nigeria_sas_10_and_new_prudential_guidelines.pdf	PROPN
framr-1738	792	4	rosner	rosner	PROPN
framr-1738	792	5	,	,	PUNCT
framr-1738	792	6	r.	r.	PROPN
framr-1738	792	7	l.	l.	PROPN
framr-1738	792	8	(	(	PUNCT
framr-1738	792	9	2003	2003	NUM
framr-1738	792	10	)	)	PUNCT
framr-1738	792	11	.	.	PUNCT
framr-1738	793	1	earnings	earning	NOUN
framr-1738	793	2	manipulation	manipulation	NOUN
framr-1738	793	3	in	in	ADP
framr-1738	793	4	failing	fail	VERB
framr-1738	793	5	firms	firm	NOUN
framr-1738	793	6	.	.	PUNCT
framr-1738	794	1	contemporary	contemporary	ADJ
framr-1738	794	2	accounting	accounting	NOUN
framr-1738	794	3	research	research	NOUN
framr-1738	794	4	,	,	PUNCT
framr-1738	794	5	20(2	20(2	NUM
framr-1738	794	6	)	)	PUNCT
framr-1738	794	7	,	,	PUNCT
framr-1738	794	8	361	361	NUM
framr-1738	794	9	-	-	SYM
framr-1738	794	10	408	408	NUM
framr-1738	794	11	.	.	PUNCT
framr-1738	794	12	available	available	ADJ
framr-1738	794	13	at	at	ADP
framr-1738	794	14	:	:	PUNCT
framr-1738	794	15	https://doi.org/10.1506/8evn-9krb-3ae4-ee81	https://doi.org/10.1506/8evn-9krb-3ae4-ee81	NOUN
framr-1738	794	16	.	.	PUNCT
framr-1738	795	1	rudra	rudra	PROPN
framr-1738	795	2	,	,	PUNCT
framr-1738	795	3	t.	t.	PROPN
framr-1738	795	4	,	,	PUNCT
framr-1738	795	5	&	&	CCONJ
framr-1738	795	6	bhattacharjee	bhattacharjee	PROPN
framr-1738	795	7	,	,	PUNCT
framr-1738	795	8	c.	c.	PROPN
framr-1738	795	9	d.	d.	PROPN
framr-1738	795	10	(	(	PUNCT
framr-1738	795	11	2012	2012	NUM
framr-1738	795	12	)	)	PUNCT
framr-1738	795	13	.	.	PUNCT
framr-1738	796	1	does	do	VERB
framr-1738	796	2	ifrs	ifrs	PROPN
framr-1738	796	3	influence	influence	NOUN
framr-1738	796	4	earnings	earning	NOUN
framr-1738	796	5	management	management	NOUN
framr-1738	796	6	?	?	PUNCT
framr-1738	797	1	evidence	evidence	NOUN
framr-1738	797	2	from	from	ADP
framr-1738	797	3	india	india	PROPN
framr-1738	797	4	.	.	PUNCT
framr-1738	798	1	journal	journal	PROPN
framr-1738	798	2	of	of	ADP
framr-1738	798	3	management	management	NOUN
framr-1738	798	4	research	research	NOUN
framr-1738	798	5	,	,	PUNCT
framr-1738	798	6	4(1	4(1	NOUN
framr-1738	798	7	)	)	PUNCT
framr-1738	798	8	,	,	PUNCT
framr-1738	798	9	1	1	NUM
framr-1738	798	10	-	-	SYM
framr-1738	798	11	13	13	NUM
framr-1738	798	12	.	.	PUNCT
framr-1738	798	13	available	available	ADJ
framr-1738	798	14	at	at	ADP
framr-1738	798	15	:	:	PUNCT
framr-1738	798	16	https://doi.org/10.5296/jmr.v4i1.849	https://doi.org/10.5296/jmr.v4i1.849	PROPN
framr-1738	798	17	.	.	PUNCT
framr-1738	798	18	http://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/ifrs-in-depth-expected-credit-losses.pdf	http://www.pwc.com/gx/en/audit-services/ifrs/publications/ifrs-9/ifrs-in-depth-expected-credit-losses.pdf	PROPN
framr-1738	798	19	http://www.pwc.com/ng/en/pdf/nigeria_sas_10_and_new_prudential_guidelines.pdf	http://www.pwc.com/ng/en/pdf/nigeria_sas_10_and_new_prudential_guidelines.pdf	NUM
framr-1738	798	20	financial	financial	ADJ
framr-1738	798	21	risk	risk	NOUN
framr-1738	798	22	and	and	CCONJ
framr-1738	798	23	management	management	NOUN
framr-1738	798	24	reviews	review	NOUN
framr-1738	798	25	,	,	PUNCT
framr-1738	798	26	2020	2020	NUM
framr-1738	798	27	,	,	PUNCT
framr-1738	798	28	6(1	6(1	NUM
framr-1738	798	29	):	):	PUNCT
framr-1738	798	30	52	52	NUM
framr-1738	798	31	-	-	SYM
framr-1738	798	32	78	78	NUM
framr-1738	798	33	78	78	NUM
framr-1738	798	34	©	©	PROPN
framr-1738	798	35	2020	2020	NUM
framr-1738	798	36	conscientia	conscientia	PROPN
framr-1738	798	37	beam	beam	PROPN
framr-1738	798	38	.	.	PUNCT
framr-1738	799	1	all	all	DET
framr-1738	799	2	rights	right	NOUN
framr-1738	799	3	reserved	reserve	VERB
framr-1738	799	4	.	.	PUNCT
framr-1738	799	5	said	say	VERB
framr-1738	799	6	,	,	PUNCT
framr-1738	799	7	k.	k.	PROPN
framr-1738	799	8	(	(	PUNCT
framr-1738	799	9	2019	2019	NUM
framr-1738	799	10	)	)	PUNCT
framr-1738	799	11	.	.	PUNCT
framr-1738	800	1	the	the	DET
framr-1738	800	2	impact	impact	NOUN
framr-1738	800	3	of	of	ADP
framr-1738	800	4	ifrs	ifrs	ADJ
framr-1738	800	5	adoption	adoption	NOUN
framr-1738	800	6	on	on	ADP
framr-1738	800	7	earnings	earning	NOUN
framr-1738	800	8	management	management	NOUN
framr-1738	800	9	-	-	PUNCT
framr-1738	800	10	results	result	NOUN
framr-1738	800	11	from	from	ADP
framr-1738	800	12	canada	canada	PROPN
framr-1738	800	13	.	.	PUNCT
framr-1738	801	1	journal	journal	PROPN
framr-1738	801	2	of	of	ADP
framr-1738	801	3	economics	economic	NOUN
framr-1738	801	4	and	and	CCONJ
framr-1738	801	5	business	business	NOUN
framr-1738	801	6	,	,	PUNCT
framr-1738	801	7	2(3	2(3	NUM
framr-1738	801	8	)	)	PUNCT
framr-1738	801	9	,	,	PUNCT
framr-1738	801	10	540	540	NUM
framr-1738	801	11	-	-	SYM
framr-1738	801	12	554	554	NUM
framr-1738	801	13	.	.	PUNCT
framr-1738	802	1	saidu	saidu	PROPN
framr-1738	802	2	,	,	PUNCT
framr-1738	802	3	h.	h.	PROPN
framr-1738	802	4	,	,	PUNCT
framr-1738	802	5	ocheni	ocheni	NOUN
framr-1738	802	6	,	,	PUNCT
framr-1738	802	7	i.	i.	NOUN
framr-1738	802	8	o.	o.	PROPN
framr-1738	802	9	,	,	PUNCT
framr-1738	802	10	&	&	CCONJ
framr-1738	802	11	muktar	muktar	PROPN
framr-1738	802	12	,	,	PUNCT
framr-1738	802	13	j.	j.	PROPN
framr-1738	802	14	(	(	PUNCT
framr-1738	802	15	2017	2017	NUM
framr-1738	802	16	)	)	PUNCT
framr-1738	802	17	.	.	PUNCT
framr-1738	803	1	the	the	DET
framr-1738	803	2	impact	impact	NOUN
framr-1738	803	3	of	of	ADP
framr-1738	803	4	earnings	earning	NOUN
framr-1738	803	5	management	management	NOUN
framr-1738	803	6	on	on	ADP
framr-1738	803	7	financial	financial	ADJ
framr-1738	803	8	performance	performance	NOUN
framr-1738	803	9	of	of	ADP
framr-1738	803	10	listed	list	VERB
framr-1738	803	11	deposit	deposit	NOUN
framr-1738	803	12	money	money	NOUN
framr-1738	803	13	banks	bank	NOUN
framr-1738	803	14	in	in	ADP
framr-1738	803	15	nigeria	nigeria	PROPN
framr-1738	803	16	.	.	PUNCT
framr-1738	804	1	journal	journal	PROPN
framr-1738	804	2	of	of	ADP
framr-1738	804	3	accounting	accounting	NOUN
framr-1738	804	4	and	and	CCONJ
framr-1738	804	5	financial	financial	ADJ
framr-1738	804	6	management	management	NOUN
framr-1738	804	7	,	,	PUNCT
framr-1738	804	8	3(2	3(2	NUM
framr-1738	804	9	)	)	PUNCT
framr-1738	804	10	.	.	PUNCT
framr-1738	805	1	sanusi	sanusi	PROPN
framr-1738	805	2	,	,	PUNCT
framr-1738	805	3	s.	s.	PROPN
framr-1738	805	4	l.	l.	PROPN
framr-1738	805	5	(	(	PUNCT
framr-1738	805	6	2010	2010	NUM
framr-1738	805	7	)	)	PUNCT
framr-1738	805	8	.	.	PUNCT
framr-1738	806	1	financial	financial	ADJ
framr-1738	806	2	stability	stability	NOUN
framr-1738	806	3	report	report	NOUN
framr-1738	806	4	.	.	PUNCT
framr-1738	807	1	retrieved	retrieve	VERB
framr-1738	807	2	from	from	ADP
framr-1738	807	3	http://www.cenbank.gov.gn	http://www.cenbank.gov.gn	NOUN
framr-1738	807	4	.	.	PUNCT
framr-1738	808	1	sanusi	sanusi	PROPN
framr-1738	808	2	,	,	PUNCT
framr-1738	808	3	s.	s.	PROPN
framr-1738	808	4	l.	l.	PROPN
framr-1738	808	5	(	(	PUNCT
framr-1738	808	6	2012	2012	NUM
framr-1738	808	7	)	)	PUNCT
framr-1738	808	8	.	.	PUNCT
framr-1738	809	1	banking	banking	NOUN
framr-1738	809	2	reform	reform	NOUN
framr-1738	809	3	and	and	CCONJ
framr-1738	809	4	its	its	PRON
framr-1738	809	5	impact	impact	NOUN
framr-1738	809	6	on	on	ADP
framr-1738	809	7	nigerian	nigerian	PROPN
framr-1738	809	8	.	.	PUNCT
framr-1738	810	1	being	be	AUX
framr-1738	810	2	lecture	lecture	NOUN
framr-1738	810	3	delivered	deliver	VERB
framr-1738	810	4	at	at	ADP
framr-1738	810	5	university	university	PROPN
framr-1738	810	6	of	of	ADP
framr-1738	810	7	warwick	warwick	PROPN
framr-1738	810	8	economic	economic	PROPN
framr-1738	810	9	summit	summit	PROPN
framr-1738	810	10	,	,	PUNCT
framr-1738	810	11	united	united	ADJ
framr-1738	810	12	kingdom	kingdom	PROPN
framr-1738	810	13	.	.	PUNCT
framr-1738	811	1	retrieved	retrieve	VERB
framr-1738	811	2	from	from	ADP
framr-1738	811	3	http://www.cenbank.gov.gn	http://www.cenbank.gov.gn	NOUN
framr-1738	811	4	.	.	PUNCT
framr-1738	812	1	schipper	schipper	PROPN
framr-1738	812	2	,	,	PUNCT
framr-1738	812	3	k.	k.	PROPN
framr-1738	812	4	(	(	PUNCT
framr-1738	812	5	1989	1989	NUM
framr-1738	812	6	)	)	PUNCT
framr-1738	812	7	.	.	PUNCT
framr-1738	813	1	earnings	earning	NOUN
framr-1738	813	2	management	management	NOUN
framr-1738	813	3	.	.	PUNCT
framr-1738	814	1	accounting	accounting	NOUN
framr-1738	814	2	horizons	horizon	NOUN
framr-1738	814	3	,	,	PUNCT
framr-1738	814	4	3(4	3(4	NUM
framr-1738	814	5	)	)	PUNCT
framr-1738	814	6	,	,	PUNCT
framr-1738	814	7	91	91	NUM
framr-1738	814	8	.	.	PUNCT
framr-1738	814	9	sellami	sellami	PROPN
framr-1738	814	10	,	,	PUNCT
framr-1738	814	11	y.	y.	PROPN
framr-1738	814	12	m.	m.	PROPN
framr-1738	814	13	,	,	PUNCT
framr-1738	814	14	&	&	CCONJ
framr-1738	814	15	slimi	slimi	PROPN
framr-1738	814	16	,	,	PUNCT
framr-1738	814	17	i.	i.	PROPN
framr-1738	814	18	(	(	PUNCT
framr-1738	814	19	2016	2016	NUM
framr-1738	814	20	)	)	PUNCT
framr-1738	814	21	.	.	PUNCT
framr-1738	815	1	the	the	DET
framr-1738	815	2	effect	effect	NOUN
framr-1738	815	3	of	of	ADP
framr-1738	815	4	the	the	DET
framr-1738	815	5	mandatory	mandatory	ADJ
framr-1738	815	6	adoption	adoption	NOUN
framr-1738	815	7	of	of	ADP
framr-1738	815	8	ias	ias	PROPN
framr-1738	815	9	/	/	SYM
framr-1738	815	10	ifrs	ifrs	PROPN
framr-1738	815	11	on	on	ADP
framr-1738	815	12	earnings	earning	NOUN
framr-1738	815	13	management	management	NOUN
framr-1738	815	14	:	:	PUNCT
framr-1738	815	15	empirical	empirical	ADJ
framr-1738	815	16	evidence	evidence	NOUN
framr-1738	815	17	from	from	ADP
framr-1738	815	18	south	south	PROPN
framr-1738	815	19	africa	africa	PROPN
framr-1738	815	20	.	.	PUNCT
framr-1738	816	1	international	international	ADJ
framr-1738	816	2	journal	journal	PROPN
framr-1738	816	3	of	of	ADP
framr-1738	816	4	accounting	accounting	NOUN
framr-1738	816	5	and	and	CCONJ
framr-1738	816	6	economics	economic	NOUN
framr-1738	816	7	studies	study	NOUN
framr-1738	816	8	,	,	PUNCT
framr-1738	816	9	4(2	4(2	NUM
framr-1738	816	10	)	)	PUNCT
framr-1738	816	11	,	,	PUNCT
framr-1738	816	12	87	87	NUM
framr-1738	816	13	-	-	SYM
framr-1738	816	14	95	95	NUM
framr-1738	816	15	.	.	PUNCT
framr-1738	817	1	simon	simon	PROPN
framr-1738	817	2	,	,	PUNCT
framr-1738	817	3	h.	h.	PROPN
framr-1738	817	4	a.	a.	PROPN
framr-1738	817	5	(	(	PUNCT
framr-1738	817	6	1955	1955	NUM
framr-1738	817	7	)	)	PUNCT
framr-1738	817	8	.	.	PUNCT
framr-1738	818	1	a	a	DET
framr-1738	818	2	behavioral	behavioral	ADJ
framr-1738	818	3	model	model	NOUN
framr-1738	818	4	of	of	ADP
framr-1738	818	5	rational	rational	ADJ
framr-1738	818	6	choice	choice	NOUN
framr-1738	818	7	.	.	PUNCT
framr-1738	819	1	the	the	DET
framr-1738	819	2	quarterly	quarterly	ADJ
framr-1738	819	3	journal	journal	NOUN
framr-1738	819	4	of	of	ADP
framr-1738	819	5	economics	economic	NOUN
framr-1738	819	6	,	,	PUNCT
framr-1738	819	7	69(1	69(1	NUM
framr-1738	819	8	)	)	PUNCT
framr-1738	819	9	,	,	PUNCT
framr-1738	819	10	99	99	NUM
framr-1738	819	11	-	-	SYM
framr-1738	819	12	118	118	NUM
framr-1738	819	13	.	.	PUNCT
framr-1738	820	1	simon	simon	PROPN
framr-1738	820	2	,	,	PUNCT
framr-1738	820	3	h.	h.	PROPN
framr-1738	820	4	a.	a.	PROPN
framr-1738	820	5	(	(	PUNCT
framr-1738	820	6	1956	1956	NUM
framr-1738	820	7	)	)	PUNCT
framr-1738	820	8	.	.	PUNCT
framr-1738	821	1	rational	rational	ADJ
framr-1738	821	2	choice	choice	NOUN
framr-1738	821	3	and	and	CCONJ
framr-1738	821	4	the	the	DET
framr-1738	821	5	structure	structure	NOUN
framr-1738	821	6	of	of	ADP
framr-1738	821	7	the	the	DET
framr-1738	821	8	environment	environment	NOUN
framr-1738	821	9	.	.	PUNCT
framr-1738	822	1	psychological	psychological	ADJ
framr-1738	822	2	review	review	NOUN
framr-1738	822	3	,	,	PUNCT
framr-1738	822	4	63(2	63(2	NUM
framr-1738	822	5	)	)	PUNCT
framr-1738	822	6	,	,	PUNCT
framr-1738	822	7	129	129	NUM
framr-1738	822	8	-	-	SYM
framr-1738	822	9	138	138	NUM
framr-1738	822	10	.	.	PUNCT
framr-1738	823	1	teer	teer	PROPN
framr-1738	823	2	,	,	PUNCT
framr-1738	823	3	b.	b.	PROPN
framr-1738	823	4	m.	m.	PROPN
framr-1738	823	5	(	(	PUNCT
framr-1738	823	6	2003	2003	NUM
framr-1738	823	7	)	)	PUNCT
framr-1738	823	8	.	.	PUNCT
framr-1738	824	1	ronald	ronald	PROPN
framr-1738	824	2	coase	coase	PROPN
framr-1738	824	3	:	:	PUNCT
framr-1738	824	4	the	the	DET
framr-1738	824	5	nature	nature	NOUN
framr-1738	824	6	of	of	ADP
framr-1738	824	7	firms	firm	NOUN
framr-1738	824	8	and	and	CCONJ
framr-1738	824	9	their	their	PRON
framr-1738	824	10	costs	cost	NOUN
framr-1738	824	11	-	-	PUNCT
framr-1738	824	12	dallas	dallas	PROPN
framr-1738	824	13	fed	fed	PROPN
framr-1738	824	14	.	.	PUNCT
framr-1738	825	1	economic	economic	ADJ
framr-1738	825	2	insight	insight	NOUN
framr-1738	825	3	,	,	PUNCT
framr-1738	825	4	federal	federal	PROPN
framr-1738	825	5	reserve	reserve	PROPN
framr-1738	825	6	bank	bank	PROPN
framr-1738	825	7	of	of	ADP
framr-1738	825	8	dallas	dallas	PROPN
framr-1738	825	9	,	,	PUNCT
framr-1738	825	10	8(3	8(3	NUM
framr-1738	825	11	)	)	PUNCT
framr-1738	825	12	.	.	PUNCT
framr-1738	826	1	todeva	todeva	PROPN
framr-1738	826	2	,	,	PUNCT
framr-1738	826	3	e.	e.	PROPN
framr-1738	826	4	(	(	PUNCT
framr-1738	826	5	2007	2007	NUM
framr-1738	826	6	)	)	PUNCT
framr-1738	826	7	.	.	PUNCT
framr-1738	827	1	behavioural	behavioural	ADJ
framr-1738	827	2	theory	theory	NOUN
framr-1738	827	3	of	of	ADP
framr-1738	827	4	the	the	DET
framr-1738	827	5	firm	firm	NOUN
framr-1738	827	6	.	.	PUNCT
framr-1738	828	1	mpra	mpra	PROPN
framr-1738	828	2	paper	paper	PROPN
framr-1738	828	3	no	no	INTJ
framr-1738	828	4	.	.	PUNCT
framr-1738	829	1	528441	528441	NUM
framr-1738	829	2	.	.	PUNCT
framr-1738	830	1	trabelsi	trabelsi	PROPN
framr-1738	830	2	,	,	PUNCT
framr-1738	830	3	n.	n.	PROPN
framr-1738	830	4	s.	s.	PROPN
framr-1738	830	5	,	,	PUNCT
framr-1738	830	6	&	&	CCONJ
framr-1738	830	7	trabelsi	trabelsi	NOUN
framr-1738	830	8	,	,	PUNCT
framr-1738	830	9	m.	m.	NOUN
framr-1738	830	10	(	(	PUNCT
framr-1738	830	11	2014	2014	NUM
framr-1738	830	12	)	)	PUNCT
framr-1738	830	13	.	.	PUNCT
framr-1738	831	1	the	the	DET
framr-1738	831	2	value	value	NOUN
framr-1738	831	3	relevance	relevance	NOUN
framr-1738	831	4	of	of	ADP
framr-1738	831	5	ifrs	ifrs	PROPN
framr-1738	831	6	in	in	ADP
framr-1738	831	7	the	the	DET
framr-1738	831	8	uae	uae	PROPN
framr-1738	831	9	banking	banking	NOUN
framr-1738	831	10	industry	industry	NOUN
framr-1738	831	11	:	:	PUNCT
framr-1738	831	12	empirical	empirical	ADJ
framr-1738	831	13	evidence	evidence	NOUN
framr-1738	831	14	from	from	ADP
framr-1738	831	15	dubai	dubai	PROPN
framr-1738	831	16	financial	financial	ADJ
framr-1738	831	17	market	market	NOUN
framr-1738	831	18	,	,	PUNCT
framr-1738	831	19	2008	2008	NUM
framr-1738	831	20	-	-	SYM
framr-1738	831	21	2013	2013	NUM
framr-1738	831	22	.	.	PUNCT
framr-1738	832	1	international	international	ADJ
framr-1738	832	2	journal	journal	PROPN
framr-1738	832	3	of	of	ADP
framr-1738	832	4	academic	academic	ADJ
framr-1738	832	5	research	research	NOUN
framr-1738	832	6	in	in	ADP
framr-1738	832	7	accounting	accounting	NOUN
framr-1738	832	8	,	,	PUNCT
framr-1738	832	9	finance	finance	NOUN
framr-1738	832	10	and	and	CCONJ
framr-1738	832	11	management	management	NOUN
framr-1738	832	12	sciences	science	NOUN
framr-1738	832	13	,	,	PUNCT
framr-1738	832	14	4(4	4(4	NUM
framr-1738	832	15	)	)	PUNCT
framr-1738	832	16	,	,	PUNCT
framr-1738	832	17	60	60	NUM
framr-1738	832	18	-	-	SYM
framr-1738	832	19	71	71	NUM
framr-1738	832	20	.	.	PUNCT
framr-1738	832	21	available	available	ADJ
framr-1738	832	22	at	at	ADP
framr-1738	832	23	:	:	PUNCT
framr-1738	832	24	https://doi.org/10.6007/ijarafms/v4-i4/1241	https://doi.org/10.6007/ijarafms/v4-i4/1241	X
framr-1738	832	25	.	.	PUNCT
framr-1738	833	1	tuovila	tuovila	PROPN
framr-1738	833	2	,	,	PUNCT
framr-1738	833	3	a.	a.	NOUN
framr-1738	833	4	(	(	PUNCT
framr-1738	833	5	2019	2019	NUM
framr-1738	833	6	)	)	PUNCT
framr-1738	833	7	.	.	PUNCT
framr-1738	834	1	earnings	earning	NOUN
framr-1738	834	2	management	management	NOUN
framr-1738	834	3	:	:	PUNCT
framr-1738	834	4	what	what	PRON
framr-1738	834	5	is	be	AUX
framr-1738	834	6	earnings	earning	NOUN
framr-1738	834	7	management	management	NOUN
framr-1738	834	8	.	.	PUNCT
framr-1738	835	1	retrieved	retrieve	VERB
framr-1738	835	2	from	from	ADP
framr-1738	835	3	https://www.investopedia.com/terms/e/earnings-management.asp	https://www.investopedia.com/terms/e/earnings-management.asp	PROPN
framr-1738	835	4	.	.	PUNCT
framr-1738	836	1	uwuigbe	uwuigbe	PROPN
framr-1738	836	2	,	,	PUNCT
framr-1738	836	3	u.	u.	PROPN
framr-1738	836	4	,	,	PUNCT
framr-1738	836	5	emeni	emeni	PROPN
framr-1738	836	6	,	,	PUNCT
framr-1738	836	7	f.	f.	PROPN
framr-1738	836	8	k.	k.	PROPN
framr-1738	836	9	,	,	PUNCT
framr-1738	836	10	uwuigbe	uwuigbe	PROPN
framr-1738	836	11	,	,	PUNCT
framr-1738	836	12	o.	o.	PROPN
framr-1738	836	13	r.	r.	PROPN
framr-1738	836	14	,	,	PUNCT
framr-1738	836	15	&	&	CCONJ
framr-1738	836	16	ataiwrehe	ataiwrehe	PROPN
framr-1738	836	17	,	,	PUNCT
framr-1738	836	18	c.	c.	PROPN
framr-1738	836	19	(	(	PUNCT
framr-1738	836	20	2016	2016	NUM
framr-1738	836	21	)	)	PUNCT
framr-1738	836	22	.	.	PUNCT
framr-1738	837	1	ifrs	ifrs	PROPN
framr-1738	837	2	adoption	adoption	NOUN
framr-1738	837	3	and	and	CCONJ
framr-1738	837	4	accounting	accounting	NOUN
framr-1738	837	5	quality	quality	NOUN
framr-1738	837	6	:	:	PUNCT
framr-1738	837	7	evidence	evidence	NOUN
framr-1738	837	8	from	from	ADP
framr-1738	837	9	the	the	DET
framr-1738	837	10	nigerian	nigerian	ADJ
framr-1738	837	11	banking	banking	NOUN
framr-1738	837	12	sector	sector	NOUN
framr-1738	837	13	.	.	PUNCT
framr-1738	838	1	corporate	corporate	ADJ
framr-1738	838	2	ownership	ownership	NOUN
framr-1738	838	3	&	&	CCONJ
framr-1738	838	4	control	control	PROPN
framr-1738	838	5	,	,	PUNCT
framr-1738	838	6	14(1	14(1	NUM
framr-1738	838	7	)	)	PUNCT
framr-1738	838	8	,	,	PUNCT
framr-1738	838	9	287	287	NUM
framr-1738	838	10	-	-	SYM
framr-1738	838	11	294	294	NUM
framr-1738	838	12	.	.	PUNCT
framr-1738	838	13	available	available	ADJ
framr-1738	838	14	at	at	ADP
framr-1738	838	15	:	:	PUNCT
framr-1738	838	16	https://doi.org/10.22495/cocv14i1c1p12	https://doi.org/10.22495/cocv14i1c1p12	X
framr-1738	838	17	.	.	PUNCT
framr-1738	839	1	uwuigbe	uwuigbe	PROPN
framr-1738	839	2	,	,	PUNCT
framr-1738	839	3	u.	u.	PROPN
framr-1738	839	4	,	,	PUNCT
framr-1738	839	5	agba	agba	PROPN
framr-1738	839	6	,	,	PUNCT
framr-1738	839	7	l.	l.	PROPN
framr-1738	839	8	,	,	PUNCT
framr-1738	839	9	jimoh	jimoh	PROPN
framr-1738	839	10	,	,	PUNCT
framr-1738	839	11	j.	j.	PROPN
framr-1738	839	12	,	,	PUNCT
framr-1738	839	13	olubukunola	olubukunola	PROPN
framr-1738	839	14	,	,	PUNCT
framr-1738	839	15	r.	r.	PROPN
framr-1738	839	16	,	,	PUNCT
framr-1738	839	17	&	&	CCONJ
framr-1738	839	18	rehimetu	rehimetu	PROPN
framr-1738	839	19	,	,	PUNCT
framr-1738	839	20	j.	j.	PROPN
framr-1738	839	21	(	(	PUNCT
framr-1738	839	22	2017	2017	NUM
framr-1738	839	23	)	)	PUNCT
framr-1738	839	24	.	.	PUNCT
framr-1738	840	1	ifrs	ifrs	PROPN
framr-1738	840	2	adoption	adoption	NOUN
framr-1738	840	3	and	and	CCONJ
framr-1738	840	4	earnings	earning	NOUN
framr-1738	840	5	predictability	predictability	NOUN
framr-1738	840	6	:	:	PUNCT
framr-1738	840	7	evidence	evidence	NOUN
framr-1738	840	8	from	from	ADP
framr-1738	840	9	listed	list	VERB
framr-1738	840	10	banks	bank	NOUN
framr-1738	840	11	in	in	ADP
framr-1738	840	12	nigeria	nigeria	PROPN
framr-1738	840	13	.	.	PUNCT
framr-1738	841	1	banks	bank	NOUN
framr-1738	841	2	and	and	CCONJ
framr-1738	841	3	bank	bank	NOUN
framr-1738	841	4	systems	system	NOUN
framr-1738	841	5	,	,	PUNCT
framr-1738	841	6	12(1	12(1	NUM
framr-1738	841	7	)	)	PUNCT
framr-1738	841	8	,	,	PUNCT
framr-1738	841	9	166	166	NUM
framr-1738	841	10	-	-	SYM
framr-1738	841	11	174	174	NUM
framr-1738	841	12	.	.	PUNCT
framr-1738	842	1	williamson	williamson	PROPN
framr-1738	842	2	,	,	PUNCT
framr-1738	842	3	o.	o.	PROPN
framr-1738	842	4	e.	e.	PROPN
framr-1738	842	5	(	(	PUNCT
framr-1738	842	6	1964	1964	NUM
framr-1738	842	7	)	)	PUNCT
framr-1738	842	8	.	.	PUNCT
framr-1738	843	1	the	the	DET
framr-1738	843	2	economics	economic	NOUN
framr-1738	843	3	of	of	ADP
framr-1738	843	4	discretionary	discretionary	ADJ
framr-1738	843	5	behavior	behavior	NOUN
framr-1738	843	6	.	.	PUNCT
framr-1738	844	1	englewood	englewood	PROPN
framr-1738	844	2	cliff	cliff	PROPN
framr-1738	844	3	n.j	n.j	PROPN
framr-1738	844	4	:	:	PUNCT
framr-1738	844	5	prentice	prentice	NOUN
framr-1738	844	6	-	-	PUNCT
framr-1738	844	7	hall	hall	NOUN
framr-1738	844	8	.	.	PUNCT
framr-1738	845	1	yahaya	yahaya	PROPN
framr-1738	845	2	,	,	PUNCT
framr-1738	845	3	o.	o.	PROPN
framr-1738	845	4	a.	a.	PROPN
framr-1738	845	5	,	,	PUNCT
framr-1738	845	6	kutigi	kutigi	PROPN
framr-1738	845	7	,	,	PUNCT
framr-1738	845	8	u.	u.	PROPN
framr-1738	845	9	,	,	PUNCT
framr-1738	845	10	&	&	CCONJ
framr-1738	845	11	mohammed	mohammed	PROPN
framr-1738	845	12	,	,	PUNCT
framr-1738	845	13	a.	a.	NOUN
framr-1738	845	14	(	(	PUNCT
framr-1738	845	15	2015	2015	NUM
framr-1738	845	16	)	)	PUNCT
framr-1738	845	17	.	.	PUNCT
framr-1738	846	1	international	international	ADJ
framr-1738	846	2	financial	financial	ADJ
framr-1738	846	3	reporting	reporting	NOUN
framr-1738	846	4	standards	standard	NOUN
framr-1738	846	5	and	and	CCONJ
framr-1738	846	6	earnings	earning	NOUN
framr-1738	846	7	management	management	NOUN
framr-1738	846	8	behaviour	behaviour	NOUN
framr-1738	846	9	of	of	ADP
framr-1738	846	10	listed	list	VERB
framr-1738	846	11	deposit	deposit	NOUN
framr-1738	846	12	money	money	NOUN
framr-1738	846	13	banks	bank	NOUN
framr-1738	846	14	in	in	ADP
framr-1738	846	15	nigeria	nigeria	PROPN
framr-1738	846	16	.	.	PUNCT
framr-1738	847	1	european	european	PROPN
framr-1738	847	2	journal	journal	PROPN
framr-1738	847	3	of	of	ADP
framr-1738	847	4	business	business	NOUN
framr-1738	847	5	and	and	CCONJ
framr-1738	847	6	management	management	NOUN
framr-1738	847	7	,	,	PUNCT
framr-1738	847	8	7(18	7(18	NUM
framr-1738	847	9	)	)	PUNCT
framr-1738	847	10	,	,	PUNCT
framr-1738	847	11	70	70	NUM
framr-1738	847	12	-	-	SYM
framr-1738	847	13	82	82	NUM
framr-1738	847	14	.	.	PUNCT
framr-1738	848	1	yahaya	yahaya	PROPN
framr-1738	848	2	,	,	PUNCT
framr-1738	848	3	o.	o.	PROPN
framr-1738	848	4	a.	a.	PROPN
framr-1738	848	5	,	,	PUNCT
framr-1738	848	6	yusuf	yusuf	PROPN
framr-1738	848	7	,	,	PUNCT
framr-1738	848	8	m.	m.	NOUN
framr-1738	848	9	,	,	PUNCT
framr-1738	848	10	&	&	CCONJ
framr-1738	848	11	dania	dania	PROPN
framr-1738	848	12	,	,	PUNCT
framr-1738	848	13	i.	i.	PROPN
framr-1738	848	14	(	(	PUNCT
framr-1738	848	15	2015	2015	NUM
framr-1738	848	16	)	)	PUNCT
framr-1738	848	17	.	.	PUNCT
framr-1738	849	1	international	international	ADJ
framr-1738	849	2	financial	financial	ADJ
framr-1738	849	3	reporting	reporting	NOUN
framr-1738	849	4	standards‟	standards‟	VERB
framr-1738	849	5	adoption	adoption	NOUN
framr-1738	849	6	and	and	CCONJ
framr-1738	849	7	financial	financial	ADJ
framr-1738	849	8	statement	statement	NOUN
framr-1738	849	9	e	e	NOUN
framr-1738	849	10	ffects	ffect	NOUN
framr-1738	849	11	:	:	PUNCT
framr-1738	849	12	evidence	evidence	NOUN
framr-1738	849	13	from	from	ADP
framr-1738	849	14	listed	list	VERB
framr-1738	849	15	deposit	deposit	NOUN
framr-1738	849	16	money	money	NOUN
framr-1738	849	17	banks	bank	NOUN
framr-1738	849	18	in	in	ADP
framr-1738	849	19	nigeria	nigeria	PROPN
framr-1738	849	20	.	.	PUNCT
framr-1738	850	1	research	research	NOUN
framr-1738	850	2	journal	journal	PROPN
framr-1738	850	3	of	of	ADP
framr-1738	850	4	finance	finance	NOUN
framr-1738	850	5	and	and	CCONJ
framr-1738	850	6	accounting	accounting	NOUN
framr-1738	850	7	,	,	PUNCT
framr-1738	850	8	6(12	6(12	NUM
framr-1738	850	9	)	)	PUNCT
framr-1738	850	10	,	,	PUNCT
framr-1738	850	11	107	107	NUM
framr-1738	850	12	-	-	SYM
framr-1738	850	13	122	122	NUM
framr-1738	850	14	.	.	PUNCT
framr-1738	851	1	views	view	NOUN
framr-1738	851	2	and	and	CCONJ
framr-1738	851	3	opinions	opinion	NOUN
framr-1738	851	4	expressed	express	VERB
framr-1738	851	5	in	in	ADP
framr-1738	851	6	this	this	DET
framr-1738	851	7	article	article	NOUN
framr-1738	851	8	are	be	AUX
framr-1738	851	9	the	the	DET
framr-1738	851	10	views	view	NOUN
framr-1738	851	11	and	and	CCONJ
framr-1738	851	12	opinions	opinion	NOUN
framr-1738	851	13	of	of	ADP
framr-1738	851	14	the	the	DET
framr-1738	851	15	author(s	author(s	NOUN
framr-1738	851	16	)	)	PUNCT
framr-1738	851	17	,	,	PUNCT
framr-1738	851	18	financial	financial	ADJ
framr-1738	851	19	risk	risk	NOUN
framr-1738	851	20	and	and	CCONJ
framr-1738	851	21	management	management	NOUN
framr-1738	851	22	reviews	review	NOUN
framr-1738	851	23	shall	shall	AUX
framr-1738	851	24	not	not	PART
framr-1738	851	25	be	be	AUX
framr-1738	851	26	responsible	responsible	ADJ
framr-1738	851	27	or	or	CCONJ
framr-1738	851	28	answerable	answerable	ADJ
framr-1738	851	29	for	for	ADP
framr-1738	851	30	any	any	DET
framr-1738	851	31	loss	loss	NOUN
framr-1738	851	32	,	,	PUNCT
framr-1738	851	33	damage	damage	NOUN
framr-1738	851	34	or	or	CCONJ
framr-1738	851	35	liability	liability	NOUN
framr-1738	851	36	etc	etc	X
framr-1738	851	37	.	.	X
framr-1738	852	1	caused	cause	VERB
framr-1738	852	2	in	in	ADP
framr-1738	852	3	relation	relation	NOUN
framr-1738	852	4	to	to	PART
framr-1738	852	5	/	/	PUNCT
framr-1738	852	6	arising	arise	VERB
framr-1738	852	7	out	out	ADP
framr-1738	852	8	of	of	ADP
framr-1738	852	9	the	the	DET
framr-1738	852	10	use	use	NOUN
framr-1738	852	11	of	of	ADP
framr-1738	852	12	the	the	DET
framr-1738	852	13	content	content	NOUN
framr-1738	852	14	.	.	PUNCT
framr-1738	853	1	http://www.cenbank.gov.gn/	http://www.cenbank.gov.gn/	PROPN
framr-1738	853	2	http://www.cenbank.gov.gn/	http://www.cenbank.gov.gn/	PROPN
framr-1738	853	3	http://www.investopedia.com/terms/e/earnings-management.asp	http://www.investopedia.com/terms/e/earnings-management.asp	PROPN