id	sid	tid	token	lemma	pos
gujaf-118	1	1	i	i	PRON
gujaf-118	1	2	gusau	gusau	PROPN
gujaf-118	1	3	journal	journal	NOUN
gujaf-118	1	4	of	of	ADP
gujaf-118	1	5	accounting	accounting	NOUN
gujaf-118	1	6	and	and	CCONJ
gujaf-118	1	7	finance	finance	NOUN
gujaf-118	1	8	(	(	PUNCT
gujaf-118	1	9	gujaf	gujaf	NOUN
gujaf-118	1	10	)	)	PUNCT
gujaf-118	1	11	vol	vol	NOUN
gujaf-118	1	12	.	.	NOUN
gujaf-118	1	13	3	3	NUM
gujaf-118	1	14	issue	issue	NOUN
gujaf-118	1	15	1	1	NUM
gujaf-118	1	16	,	,	PUNCT
gujaf-118	1	17	april	april	PROPN
gujaf-118	1	18	,	,	PUNCT
gujaf-118	1	19	2022	2022	NUM
gujaf-118	1	20	issn	issn	NOUN
gujaf-118	1	21	:	:	PUNCT
gujaf-118	1	22	2756	2756	NUM
gujaf-118	1	23	-	-	PUNCT
gujaf-118	1	24	665x	665x	NOUN
gujaf-118	1	25	a	a	DET
gujaf-118	1	26	publication	publication	NOUN
gujaf-118	1	27	of	of	ADP
gujaf-118	1	28	department	department	NOUN
gujaf-118	1	29	of	of	ADP
gujaf-118	1	30	accounting	accounting	NOUN
gujaf-118	1	31	and	and	CCONJ
gujaf-118	1	32	finance	finance	NOUN
gujaf-118	1	33	,	,	PUNCT
gujaf-118	1	34	faculty	faculty	NOUN
gujaf-118	1	35	of	of	ADP
gujaf-118	1	36	management	management	NOUN
gujaf-118	1	37	and	and	CCONJ
gujaf-118	1	38	social	social	ADJ
gujaf-118	1	39	sciences	science	NOUN
gujaf-118	1	40	,	,	PUNCT
gujaf-118	1	41	federal	federal	ADJ
gujaf-118	1	42	university	university	NOUN
gujaf-118	1	43	gusau	gusau	NOUN
gujaf-118	1	44	,	,	PUNCT
gujaf-118	1	45	zamfara	zamfara	PROPN
gujaf-118	1	46	state	state	PROPN
gujaf-118	1	47	-nigeria	-nigeria	PROPN
gujaf-118	1	48	ii	ii	PROPN
gujaf-118	1	49	©	©	PROPN
gujaf-118	1	50	department	department	PROPN
gujaf-118	1	51	of	of	ADP
gujaf-118	1	52	accounting	accounting	NOUN
gujaf-118	1	53	and	and	CCONJ
gujaf-118	1	54	finance	finance	NOUN
gujaf-118	1	55	vol	vol	NOUN
gujaf-118	1	56	.	.	PUNCT
gujaf-118	1	57	3	3	NUM
gujaf-118	1	58	issue	issue	NOUN
gujaf-118	1	59	1	1	NUM
gujaf-118	1	60	april	april	PROPN
gujaf-118	1	61	,	,	PUNCT
gujaf-118	1	62	2022	2022	NUM
gujaf-118	1	63	issn	issn	NOUN
gujaf-118	1	64	:	:	PUNCT
gujaf-118	1	65	2756	2756	NUM
gujaf-118	1	66	-	-	PUNCT
gujaf-118	1	67	665x	665x	NOUN
gujaf-118	1	68	a	a	DET
gujaf-118	1	69	publication	publication	NOUN
gujaf-118	1	70	of	of	ADP
gujaf-118	1	71	department	department	NOUN
gujaf-118	1	72	of	of	ADP
gujaf-118	1	73	accounting	accounting	NOUN
gujaf-118	1	74	and	and	CCONJ
gujaf-118	1	75	finance	finance	NOUN
gujaf-118	1	76	,	,	PUNCT
gujaf-118	1	77	faculty	faculty	NOUN
gujaf-118	1	78	of	of	ADP
gujaf-118	1	79	management	management	NOUN
gujaf-118	1	80	and	and	CCONJ
gujaf-118	1	81	social	social	ADJ
gujaf-118	1	82	sciences	science	NOUN
gujaf-118	1	83	,	,	PUNCT
gujaf-118	1	84	federal	federal	ADJ
gujaf-118	1	85	university	university	NOUN
gujaf-118	1	86	gusau	gusau	NOUN
gujaf-118	1	87	,	,	PUNCT
gujaf-118	1	88	zamfara	zamfara	PROPN
gujaf-118	1	89	state	state	NOUN
gujaf-118	1	90	-nigeria	-nigeria	PROPN
gujaf-118	1	91	all	all	DET
gujaf-118	1	92	rights	right	NOUN
gujaf-118	1	93	reserved	reserve	VERB
gujaf-118	1	94	except	except	SCONJ
gujaf-118	1	95	for	for	ADP
gujaf-118	1	96	academic	academic	ADJ
gujaf-118	1	97	purposes	purpose	NOUN
gujaf-118	1	98	no	no	DET
gujaf-118	1	99	part	part	NOUN
gujaf-118	1	100	or	or	CCONJ
gujaf-118	1	101	whole	whole	NOUN
gujaf-118	1	102	of	of	ADP
gujaf-118	1	103	this	this	DET
gujaf-118	1	104	publication	publication	NOUN
gujaf-118	1	105	is	be	AUX
gujaf-118	1	106	allowed	allow	VERB
gujaf-118	1	107	to	to	PART
gujaf-118	1	108	be	be	AUX
gujaf-118	1	109	reproduced	reproduce	VERB
gujaf-118	1	110	,	,	PUNCT
gujaf-118	1	111	stored	store	VERB
gujaf-118	1	112	in	in	ADP
gujaf-118	1	113	a	a	DET
gujaf-118	1	114	retrieval	retrieval	NOUN
gujaf-118	1	115	system	system	NOUN
gujaf-118	1	116	or	or	CCONJ
gujaf-118	1	117	transmitted	transmit	VERB
gujaf-118	1	118	in	in	ADP
gujaf-118	1	119	any	any	DET
gujaf-118	1	120	form	form	NOUN
gujaf-118	1	121	or	or	CCONJ
gujaf-118	1	122	by	by	ADP
gujaf-118	1	123	any	any	DET
gujaf-118	1	124	means	mean	NOUN
gujaf-118	1	125	be	be	AUX
gujaf-118	1	126	it	it	PRON
gujaf-118	1	127	mechanical	mechanical	ADJ
gujaf-118	1	128	,	,	PUNCT
gujaf-118	1	129	electrical	electrical	ADJ
gujaf-118	1	130	,	,	PUNCT
gujaf-118	1	131	photocopying	photocopying	NOUN
gujaf-118	1	132	,	,	PUNCT
gujaf-118	1	133	recording	recording	NOUN
gujaf-118	1	134	or	or	CCONJ
gujaf-118	1	135	otherwise	otherwise	ADV
gujaf-118	1	136	,	,	PUNCT
gujaf-118	1	137	without	without	ADP
gujaf-118	1	138	prior	prior	ADJ
gujaf-118	1	139	permission	permission	NOUN
gujaf-118	1	140	of	of	ADP
gujaf-118	1	141	the	the	DET
gujaf-118	1	142	copyright	copyright	NOUN
gujaf-118	1	143	owner	owner	NOUN
gujaf-118	1	144	.	.	PUNCT
gujaf-118	2	1	published	publish	VERB
gujaf-118	2	2	and	and	CCONJ
gujaf-118	2	3	printed	print	VERB
gujaf-118	2	4	by	by	ADP
gujaf-118	2	5	:	:	PUNCT
gujaf-118	2	6	ahmadu	ahmadu	PROPN
gujaf-118	2	7	bello	bello	PROPN
gujaf-118	2	8	university	university	PROPN
gujaf-118	2	9	press	press	NOUN
gujaf-118	2	10	limited	limit	VERB
gujaf-118	2	11	,	,	PUNCT
gujaf-118	2	12	zaria	zaria	PROPN
gujaf-118	2	13	kaduna	kaduna	PROPN
gujaf-118	2	14	state	state	PROPN
gujaf-118	2	15	,	,	PUNCT
gujaf-118	2	16	nigeria	nigeria	PROPN
gujaf-118	2	17	.	.	PUNCT
gujaf-118	3	1	tel	tel	ADP
gujaf-118	3	2	:	:	PUNCT
gujaf-118	3	3	08065949711	08065949711	NUM
gujaf-118	3	4	,	,	PUNCT
gujaf-118	3	5	069	069	NUM
gujaf-118	3	6	-	-	SYM
gujaf-118	3	7	879121	879121	NUM
gujaf-118	3	8	e	e	NOUN
gujaf-118	3	9	-	-	NOUN
gujaf-118	3	10	mail	mail	NOUN
gujaf-118	3	11	:	:	PUNCT
gujaf-118	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-118	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-118	4	1	website	website	NOUN
gujaf-118	4	2	:	:	PUNCT
gujaf-118	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-118	4	4	editorial	editorial	PROPN
gujaf-118	4	5	board	board	NOUN
gujaf-118	4	6	editor	editor	NOUN
gujaf-118	4	7	-	-	PUNCT
gujaf-118	4	8	in	in	ADP
gujaf-118	4	9	-	-	PUNCT
gujaf-118	4	10	chief	chief	NOUN
gujaf-118	4	11	:	:	PUNCT
gujaf-118	4	12	prof	prof	PROPN
gujaf-118	4	13	.	.	PUNCT
gujaf-118	4	14	shehu	shehu	PROPN
gujaf-118	4	15	usman	usman	PROPN
gujaf-118	4	16	hassan	hassan	PROPN
gujaf-118	4	17	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-118	4	18	iii	iii	PROPN
gujaf-118	4	19	department	department	PROPN
gujaf-118	4	20	of	of	ADP
gujaf-118	4	21	accounting	accounting	PROPN
gujaf-118	4	22	,	,	PUNCT
gujaf-118	4	23	federal	federal	ADJ
gujaf-118	4	24	university	university	PROPN
gujaf-118	4	25	of	of	ADP
gujaf-118	4	26	kashere	kashere	PROPN
gujaf-118	4	27	,	,	PUNCT
gujaf-118	4	28	gombe	gombe	ADJ
gujaf-118	4	29	state	state	NOUN
gujaf-118	4	30	.	.	PUNCT
gujaf-118	5	1	associate	associate	NOUN
gujaf-118	5	2	editor	editor	NOUN
gujaf-118	5	3	:	:	PUNCT
gujaf-118	5	4	dr	dr	PROPN
gujaf-118	5	5	.	.	PROPN
gujaf-118	5	6	muhammad	muhammad	PROPN
gujaf-118	5	7	mustapha	mustapha	PROPN
gujaf-118	5	8	bagudo	bagudo	PROPN
gujaf-118	5	9	department	department	PROPN
gujaf-118	5	10	of	of	ADP
gujaf-118	5	11	accounting	accounting	PROPN
gujaf-118	5	12	,	,	PUNCT
gujaf-118	5	13	ahmadu	ahmadu	PROPN
gujaf-118	5	14	bello	bello	PROPN
gujaf-118	5	15	university	university	PROPN
gujaf-118	5	16	zaria	zaria	PROPN
gujaf-118	5	17	,	,	PUNCT
gujaf-118	5	18	kaduna	kaduna	PROPN
gujaf-118	5	19	state	state	PROPN
gujaf-118	5	20	.	.	PUNCT
gujaf-118	6	1	managing	manage	VERB
gujaf-118	6	2	editor	editor	NOUN
gujaf-118	6	3	:	:	PUNCT
gujaf-118	6	4	umar	umar	PROPN
gujaf-118	6	5	farouk	farouk	PROPN
gujaf-118	6	6	abdulkarim	abdulkarim	PROPN
gujaf-118	6	7	department	department	PROPN
gujaf-118	6	8	of	of	ADP
gujaf-118	6	9	accounting	accounting	NOUN
gujaf-118	6	10	and	and	CCONJ
gujaf-118	6	11	finance	finance	NOUN
gujaf-118	6	12	,	,	PUNCT
gujaf-118	6	13	federal	federal	ADJ
gujaf-118	6	14	university	university	NOUN
gujaf-118	6	15	gusau	gusau	PROPN
gujaf-118	6	16	,	,	PUNCT
gujaf-118	6	17	zamfara	zamfara	PROPN
gujaf-118	6	18	state	state	PROPN
gujaf-118	6	19	.	.	PUNCT
gujaf-118	7	1	editorial	editorial	PROPN
gujaf-118	7	2	board	board	NOUN
gujaf-118	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-118	7	4	modu	modu	PROPN
gujaf-118	7	5	kumshe	kumshe	PROPN
gujaf-118	7	6	department	department	PROPN
gujaf-118	7	7	of	of	ADP
gujaf-118	7	8	accounting	accounting	PROPN
gujaf-118	7	9	,	,	PUNCT
gujaf-118	7	10	university	university	NOUN
gujaf-118	7	11	of	of	ADP
gujaf-118	7	12	maiduguri	maiduguri	PROPN
gujaf-118	7	13	,	,	PUNCT
gujaf-118	7	14	borno	borno	PROPN
gujaf-118	7	15	state	state	PROPN
gujaf-118	7	16	.	.	PUNCT
gujaf-118	8	1	prof	prof	PROPN
gujaf-118	8	2	ugochukwu	ugochukwu	PROPN
gujaf-118	8	3	c.	c.	PROPN
gujaf-118	8	4	nzewi	nzewi	VERB
gujaf-118	8	5	department	department	PROPN
gujaf-118	8	6	of	of	ADP
gujaf-118	8	7	accounting	accounting	PROPN
gujaf-118	8	8	,	,	PUNCT
gujaf-118	8	9	paul	paul	PROPN
gujaf-118	8	10	university	university	PROPN
gujaf-118	8	11	awka	awka	NOUN
gujaf-118	8	12	,	,	PUNCT
gujaf-118	8	13	anambra	anambra	PROPN
gujaf-118	8	14	state	state	PROPN
gujaf-118	8	15	.	.	PUNCT
gujaf-118	9	1	prof	prof	PROPN
gujaf-118	9	2	kabir	kabir	PROPN
gujaf-118	9	3	tahir	tahir	PROPN
gujaf-118	9	4	hamid	hamid	PROPN
gujaf-118	9	5	department	department	PROPN
gujaf-118	9	6	of	of	ADP
gujaf-118	9	7	accounting	accounting	PROPN
gujaf-118	9	8	,	,	PUNCT
gujaf-118	9	9	bayero	bayero	PROPN
gujaf-118	9	10	university	university	PROPN
gujaf-118	9	11	,	,	PUNCT
gujaf-118	9	12	kano	kano	PROPN
gujaf-118	9	13	,	,	PUNCT
gujaf-118	9	14	kano	kano	PROPN
gujaf-118	9	15	state	state	PROPN
gujaf-118	9	16	.	.	PUNCT
gujaf-118	10	1	prof	prof	PROPN
gujaf-118	10	2	.	.	PUNCT
gujaf-118	11	1	ekoja	ekoja	PROPN
gujaf-118	11	2	b.	b.	PROPN
gujaf-118	11	3	ekoja	ekoja	PROPN
gujaf-118	11	4	department	department	PROPN
gujaf-118	11	5	of	of	ADP
gujaf-118	11	6	accounting	accounting	PROPN
gujaf-118	11	7	,	,	PUNCT
gujaf-118	11	8	university	university	PROPN
gujaf-118	11	9	of	of	ADP
gujaf-118	11	10	jos	jos	PROPN
gujaf-118	11	11	.	.	PROPN
gujaf-118	11	12	prof	prof	PROPN
gujaf-118	11	13	.	.	PUNCT
gujaf-118	12	1	clifford	clifford	PROPN
gujaf-118	12	2	ofurum	ofurum	PROPN
gujaf-118	12	3	department	department	PROPN
gujaf-118	12	4	of	of	ADP
gujaf-118	12	5	accounting	accounting	PROPN
gujaf-118	12	6	,	,	PUNCT
gujaf-118	12	7	university	university	NOUN
gujaf-118	12	8	of	of	ADP
gujaf-118	12	9	portharcourt	portharcourt	PROPN
gujaf-118	12	10	,	,	PUNCT
gujaf-118	12	11	rivers	river	NOUN
gujaf-118	12	12	state	state	PROPN
gujaf-118	12	13	.	.	PUNCT
gujaf-118	13	1	prof	prof	PROPN
gujaf-118	13	2	.	.	PUNCT
gujaf-118	14	1	ahmad	ahmad	PROPN
gujaf-118	14	2	bello	bello	PROPN
gujaf-118	14	3	dogarawa	dogarawa	PROPN
gujaf-118	14	4	department	department	PROPN
gujaf-118	14	5	of	of	ADP
gujaf-118	14	6	accounting	accounting	NOUN
gujaf-118	14	7	,	,	PUNCT
gujaf-118	14	8	ahmadu	ahmadu	PROPN
gujaf-118	14	9	bello	bello	PROPN
gujaf-118	14	10	university	university	PROPN
gujaf-118	14	11	zaria	zaria	PROPN
gujaf-118	14	12	.	.	PUNCT
gujaf-118	15	1	prof	prof	PROPN
gujaf-118	15	2	.	.	PUNCT
gujaf-118	16	1	yusuf	yusuf	PROPN
gujaf-118	16	2	.	.	PUNCT
gujaf-118	17	1	b.	b.	PROPN
gujaf-118	17	2	rahman	rahman	PROPN
gujaf-118	17	3	department	department	PROPN
gujaf-118	17	4	of	of	ADP
gujaf-118	17	5	accounting	accounting	PROPN
gujaf-118	17	6	,	,	PUNCT
gujaf-118	17	7	lagos	lagos	NOUN
gujaf-118	17	8	state	state	PROPN
gujaf-118	17	9	university	university	PROPN
gujaf-118	17	10	,	,	PUNCT
gujaf-118	17	11	lagos	lagos	NOUN
gujaf-118	17	12	state	state	NOUN
gujaf-118	17	13	.	.	PUNCT
gujaf-118	18	1	prof	prof	PROPN
gujaf-118	18	2	.	.	PUNCT
gujaf-118	19	1	suleiman	suleiman	PROPN
gujaf-118	19	2	a.	a.	PROPN
gujaf-118	19	3	s.	s.	PROPN
gujaf-118	19	4	aruwa	aruwa	PROPN
gujaf-118	19	5	department	department	PROPN
gujaf-118	19	6	of	of	ADP
gujaf-118	19	7	accounting	accounting	PROPN
gujaf-118	19	8	,	,	PUNCT
gujaf-118	19	9	nasarawa	nasarawa	PROPN
gujaf-118	19	10	state	state	PROPN
gujaf-118	19	11	university	university	PROPN
gujaf-118	19	12	,	,	PUNCT
gujaf-118	19	13	keffi	keffi	PROPN
gujaf-118	19	14	,	,	PUNCT
gujaf-118	19	15	nasarawa	nasarawa	PROPN
gujaf-118	19	16	state	state	PROPN
gujaf-118	19	17	.	.	PUNCT
gujaf-118	20	1	prof	prof	PROPN
gujaf-118	20	2	.	.	PUNCT
gujaf-118	21	1	muhammad	muhammad	PROPN
gujaf-118	21	2	junaidu	junaidu	PROPN
gujaf-118	21	3	kurawa	kurawa	PROPN
gujaf-118	21	4	department	department	PROPN
gujaf-118	21	5	of	of	ADP
gujaf-118	21	6	accounting	accounting	PROPN
gujaf-118	21	7	,	,	PUNCT
gujaf-118	21	8	bayero	bayero	PROPN
gujaf-118	21	9	university	university	PROPN
gujaf-118	21	10	kano	kano	PROPN
gujaf-118	21	11	,	,	PUNCT
gujaf-118	21	12	kano	kano	PROPN
gujaf-118	21	13	state	state	PROPN
gujaf-118	21	14	.	.	PUNCT
gujaf-118	22	1	prof	prof	PROPN
gujaf-118	22	2	.	.	PUNCT
gujaf-118	23	1	muhammad	muhammad	PROPN
gujaf-118	23	2	habibu	habibu	ADJ
gujaf-118	23	3	sabari	sabari	PROPN
gujaf-118	23	4	department	department	PROPN
gujaf-118	23	5	of	of	ADP
gujaf-118	23	6	accounting	accounting	NOUN
gujaf-118	23	7	,	,	PUNCT
gujaf-118	23	8	ahmadu	ahmadu	PROPN
gujaf-118	23	9	bello	bello	PROPN
gujaf-118	23	10	university	university	PROPN
gujaf-118	23	11	,	,	PUNCT
gujaf-118	23	12	zaria	zaria	PROPN
gujaf-118	23	13	.	.	PUNCT
gujaf-118	23	14	prof	prof	PROPN
gujaf-118	23	15	.	.	PUNCT
gujaf-118	24	1	okpanachi	okpanachi	PROPN
gujaf-118	24	2	joshua	joshua	PROPN
gujaf-118	24	3	department	department	PROPN
gujaf-118	24	4	of	of	ADP
gujaf-118	24	5	accounting	accounting	NOUN
gujaf-118	24	6	and	and	CCONJ
gujaf-118	24	7	management	management	NOUN
gujaf-118	24	8	,	,	PUNCT
gujaf-118	24	9	nigerian	nigerian	ADJ
gujaf-118	24	10	defence	defence	PROPN
gujaf-118	24	11	academy	academy	PROPN
gujaf-118	24	12	,	,	PUNCT
gujaf-118	24	13	kaduna	kaduna	PROPN
gujaf-118	24	14	.	.	PROPN
gujaf-118	24	15	prof	prof	PROPN
gujaf-118	24	16	.	.	PUNCT
gujaf-118	25	1	hassan	hassan	PROPN
gujaf-118	25	2	ibrahim	ibrahim	PROPN
gujaf-118	25	3	department	department	PROPN
gujaf-118	25	4	of	of	ADP
gujaf-118	25	5	accounting	accounting	PROPN
gujaf-118	25	6	,	,	PUNCT
gujaf-118	25	7	ibb	ibb	NOUN
gujaf-118	25	8	university	university	NOUN
gujaf-118	25	9	,	,	PUNCT
gujaf-118	25	10	lapai	lapai	NOUN
gujaf-118	25	11	,	,	PUNCT
gujaf-118	25	12	niger	niger	NOUN
gujaf-118	25	13	state	state	NOUN
gujaf-118	25	14	.	.	PUNCT
gujaf-118	26	1	iv	iv	NUM
gujaf-118	26	2	prof	prof	PROPN
gujaf-118	26	3	.	.	PUNCT
gujaf-118	27	1	ifeoma	ifeoma	PROPN
gujaf-118	27	2	mary	mary	PROPN
gujaf-118	27	3	okwo	okwo	PROPN
gujaf-118	27	4	department	department	PROPN
gujaf-118	27	5	of	of	ADP
gujaf-118	27	6	accounting	accounting	PROPN
gujaf-118	27	7	,	,	PUNCT
gujaf-118	27	8	enugu	enugu	PROPN
gujaf-118	27	9	state	state	PROPN
gujaf-118	27	10	university	university	PROPN
gujaf-118	27	11	of	of	ADP
gujaf-118	27	12	science	science	NOUN
gujaf-118	27	13	and	and	CCONJ
gujaf-118	27	14	technology	technology	NOUN
gujaf-118	27	15	,	,	PUNCT
gujaf-118	27	16	enugu	enugu	PROPN
gujaf-118	27	17	state	state	PROPN
gujaf-118	27	18	.	.	PUNCT
gujaf-118	28	1	prof	prof	PROPN
gujaf-118	28	2	.	.	PROPN
gujaf-118	29	1	aminu	aminu	PROPN
gujaf-118	29	2	isah	isah	PROPN
gujaf-118	29	3	department	department	PROPN
gujaf-118	29	4	of	of	ADP
gujaf-118	29	5	accounting	accounting	PROPN
gujaf-118	29	6	,	,	PUNCT
gujaf-118	29	7	bayero	bayero	PROPN
gujaf-118	29	8	university	university	PROPN
gujaf-118	29	9	,	,	PUNCT
gujaf-118	29	10	kano	kano	PROPN
gujaf-118	29	11	,	,	PUNCT
gujaf-118	29	12	kano	kano	PROPN
gujaf-118	29	13	state	state	PROPN
gujaf-118	29	14	.	.	PUNCT
gujaf-118	30	1	prof	prof	PROPN
gujaf-118	30	2	.	.	PUNCT
gujaf-118	31	1	ahmadu	ahmadu	PROPN
gujaf-118	31	2	bello	bello	PROPN
gujaf-118	31	3	department	department	PROPN
gujaf-118	31	4	of	of	ADP
gujaf-118	31	5	accounting	accounting	NOUN
gujaf-118	31	6	,	,	PUNCT
gujaf-118	31	7	ahmadu	ahmadu	PROPN
gujaf-118	31	8	bello	bello	PROPN
gujaf-118	31	9	university	university	PROPN
gujaf-118	31	10	,	,	PUNCT
gujaf-118	31	11	zaria	zaria	PROPN
gujaf-118	31	12	.	.	PUNCT
gujaf-118	32	1	prof	prof	PROPN
gujaf-118	32	2	.	.	PUNCT
gujaf-118	33	1	musa	musa	PROPN
gujaf-118	33	2	yelwa	yelwa	PROPN
gujaf-118	33	3	abubakar	abubakar	PROPN
gujaf-118	33	4	department	department	PROPN
gujaf-118	33	5	of	of	ADP
gujaf-118	33	6	accounting	accounting	PROPN
gujaf-118	33	7	,	,	PUNCT
gujaf-118	33	8	usmanu	usmanu	PROPN
gujaf-118	33	9	danfodiyo	danfodiyo	PROPN
gujaf-118	33	10	university	university	PROPN
gujaf-118	33	11	,	,	PUNCT
gujaf-118	33	12	sokoto	sokoto	PROPN
gujaf-118	33	13	state	state	PROPN
gujaf-118	33	14	.	.	PUNCT
gujaf-118	34	1	dr	dr	PROPN
gujaf-118	34	2	.	.	PROPN
gujaf-118	34	3	salisu	salisu	PROPN
gujaf-118	34	4	abubakar	abubakar	PROPN
gujaf-118	34	5	department	department	PROPN
gujaf-118	34	6	of	of	ADP
gujaf-118	34	7	accounting	accounting	NOUN
gujaf-118	34	8	,	,	PUNCT
gujaf-118	34	9	ahmadu	ahmadu	PROPN
gujaf-118	34	10	bello	bello	PROPN
gujaf-118	34	11	university	university	PROPN
gujaf-118	34	12	zaria	zaria	PROPN
gujaf-118	34	13	,	,	PUNCT
gujaf-118	34	14	kaduna	kaduna	PROPN
gujaf-118	34	15	state	state	PROPN
gujaf-118	34	16	.	.	PUNCT
gujaf-118	35	1	dr	dr	PROPN
gujaf-118	35	2	.	.	PROPN
gujaf-118	35	3	isaq	isaq	PROPN
gujaf-118	35	4	alhaji	alhaji	PROPN
gujaf-118	35	5	samaila	samaila	PROPN
gujaf-118	35	6	department	department	PROPN
gujaf-118	35	7	of	of	ADP
gujaf-118	35	8	accounting	accounting	PROPN
gujaf-118	35	9	,	,	PUNCT
gujaf-118	35	10	bayero	bayero	PROPN
gujaf-118	35	11	university	university	NOUN
gujaf-118	35	12	,	,	PUNCT
gujaf-118	35	13	kano	kano	PROPN
gujaf-118	35	14	state	state	PROPN
gujaf-118	35	15	.	.	PUNCT
gujaf-118	36	1	dr	dr	PROPN
gujaf-118	36	2	.	.	PROPN
gujaf-118	36	3	fatima	fatima	PROPN
gujaf-118	36	4	alfa	alfa	PROPN
gujaf-118	36	5	department	department	PROPN
gujaf-118	36	6	of	of	ADP
gujaf-118	36	7	accounting	accounting	PROPN
gujaf-118	36	8	,	,	PUNCT
gujaf-118	36	9	university	university	NOUN
gujaf-118	36	10	of	of	ADP
gujaf-118	36	11	maiduguri	maiduguri	PROPN
gujaf-118	36	12	,	,	PUNCT
gujaf-118	36	13	borno	borno	PROPN
gujaf-118	36	14	state	state	PROPN
gujaf-118	36	15	.	.	PUNCT
gujaf-118	37	1	dr	dr	PROPN
gujaf-118	37	2	.	.	PROPN
gujaf-118	37	3	sunusi	sunusi	PROPN
gujaf-118	37	4	sa'ad	sa'ad	PROPN
gujaf-118	37	5	ahmad	ahmad	PROPN
gujaf-118	37	6	department	department	PROPN
gujaf-118	37	7	of	of	ADP
gujaf-118	37	8	accounting	accounting	PROPN
gujaf-118	37	9	,	,	PUNCT
gujaf-118	37	10	federal	federal	ADJ
gujaf-118	37	11	university	university	NOUN
gujaf-118	37	12	dutse	dutse	NOUN
gujaf-118	37	13	,	,	PUNCT
gujaf-118	37	14	jigawa	jigawa	PROPN
gujaf-118	37	15	state	state	PROPN
gujaf-118	37	16	.	.	PUNCT
gujaf-118	38	1	dr	dr	PROPN
gujaf-118	38	2	.	.	PROPN
gujaf-118	38	3	nasiru	nasiru	PROPN
gujaf-118	38	4	a.	a.	PROPN
gujaf-118	38	5	ka’oje	ka’oje	PROPN
gujaf-118	38	6	department	department	PROPN
gujaf-118	38	7	of	of	ADP
gujaf-118	38	8	accounting	accounting	PROPN
gujaf-118	38	9	,	,	PUNCT
gujaf-118	38	10	usmanu	usmanu	PROPN
gujaf-118	38	11	danfodiyo	danfodiyo	PROPN
gujaf-118	38	12	university	university	PROPN
gujaf-118	38	13	sokoto	sokoto	PROPN
gujaf-118	38	14	state	state	PROPN
gujaf-118	38	15	.	.	PUNCT
gujaf-118	39	1	dr	dr	PROPN
gujaf-118	39	2	.	.	PROPN
gujaf-118	39	3	aminu	aminu	PROPN
gujaf-118	39	4	abdullahi	abdullahi	PROPN
gujaf-118	39	5	department	department	PROPN
gujaf-118	39	6	of	of	ADP
gujaf-118	39	7	accounting	accounting	PROPN
gujaf-118	39	8	,	,	PUNCT
gujaf-118	39	9	usmanu	usmanu	PROPN
gujaf-118	39	10	danfodiyo	danfodiyo	PROPN
gujaf-118	39	11	university	university	PROPN
gujaf-118	39	12	sokoto	sokoto	PROPN
gujaf-118	39	13	,	,	PUNCT
gujaf-118	39	14	state	state	PROPN
gujaf-118	39	15	.	.	PUNCT
gujaf-118	40	1	dr	dr	PROPN
gujaf-118	40	2	.	.	PROPN
gujaf-118	40	3	onipe	onipe	PROPN
gujaf-118	40	4	adebenege	adebenege	PROPN
gujaf-118	40	5	yahaya	yahaya	PROPN
gujaf-118	40	6	department	department	PROPN
gujaf-118	40	7	of	of	ADP
gujaf-118	40	8	accounting	accounting	PROPN
gujaf-118	40	9	,	,	PUNCT
gujaf-118	40	10	nigerian	nigerian	ADJ
gujaf-118	40	11	defence	defence	PROPN
gujaf-118	40	12	academy	academy	PROPN
gujaf-118	40	13	,	,	PUNCT
gujaf-118	40	14	kaduna	kaduna	PROPN
gujaf-118	40	15	state	state	PROPN
gujaf-118	40	16	.	.	PUNCT
gujaf-118	41	1	dr	dr	PROPN
gujaf-118	41	2	.	.	PROPN
gujaf-118	41	3	saidu	saidu	PROPN
gujaf-118	41	4	adamu	adamu	PROPN
gujaf-118	41	5	department	department	PROPN
gujaf-118	41	6	of	of	ADP
gujaf-118	41	7	accounting	accounting	PROPN
gujaf-118	41	8	,	,	PUNCT
gujaf-118	41	9	federal	federal	ADJ
gujaf-118	41	10	university	university	PROPN
gujaf-118	41	11	of	of	ADP
gujaf-118	41	12	kashere	kashere	PROPN
gujaf-118	41	13	,	,	PUNCT
gujaf-118	41	14	gombe	gombe	ADJ
gujaf-118	41	15	state	state	NOUN
gujaf-118	41	16	.	.	PUNCT
gujaf-118	42	1	dr	dr	PROPN
gujaf-118	42	2	.	.	PROPN
gujaf-118	42	3	nasiru	nasiru	PROPN
gujaf-118	42	4	yunusa	yunusa	PROPN
gujaf-118	42	5	department	department	PROPN
gujaf-118	42	6	of	of	ADP
gujaf-118	42	7	accounting	accounting	NOUN
gujaf-118	42	8	,	,	PUNCT
gujaf-118	42	9	ahmadu	ahmadu	PROPN
gujaf-118	42	10	bello	bello	PROPN
gujaf-118	42	11	university	university	PROPN
gujaf-118	42	12	zaria	zaria	PROPN
gujaf-118	42	13	.	.	PUNCT
gujaf-118	43	1	dr	dr	PROPN
gujaf-118	43	2	.	.	PROPN
gujaf-118	43	3	aisha	aisha	PROPN
gujaf-118	43	4	nuhu	nuhu	PROPN
gujaf-118	43	5	muhammad	muhammad	PROPN
gujaf-118	43	6	department	department	PROPN
gujaf-118	43	7	of	of	ADP
gujaf-118	43	8	accounting	accounting	PROPN
gujaf-118	43	9	,	,	PUNCT
gujaf-118	43	10	ahmadu	ahmadu	PROPN
gujaf-118	43	11	bello	bello	PROPN
gujaf-118	43	12	university	university	PROPN
gujaf-118	43	13	zaria	zaria	PROPN
gujaf-118	43	14	.	.	PUNCT
gujaf-118	44	1	dr	dr	PROPN
gujaf-118	44	2	.	.	PROPN
gujaf-118	44	3	lawal	lawal	PROPN
gujaf-118	44	4	muhammad	muhammad	PROPN
gujaf-118	44	5	department	department	PROPN
gujaf-118	44	6	of	of	ADP
gujaf-118	44	7	accounting	accounting	PROPN
gujaf-118	44	8	,	,	PUNCT
gujaf-118	44	9	ahmadu	ahmadu	PROPN
gujaf-118	44	10	bello	bello	PROPN
gujaf-118	44	11	university	university	PROPN
gujaf-118	44	12	zaria	zaria	PROPN
gujaf-118	44	13	.	.	PUNCT
gujaf-118	45	1	dr	dr	PROPN
gujaf-118	45	2	.	.	PROPN
gujaf-118	45	3	farouk	farouk	PROPN
gujaf-118	45	4	adeza	adeza	PROPN
gujaf-118	45	5	school	school	NOUN
gujaf-118	45	6	of	of	ADP
gujaf-118	45	7	business	business	NOUN
gujaf-118	45	8	and	and	CCONJ
gujaf-118	45	9	entrepreneurship	entrepreneurship	NOUN
gujaf-118	45	10	,	,	PUNCT
gujaf-118	45	11	american	american	PROPN
gujaf-118	45	12	university	university	PROPN
gujaf-118	45	13	of	of	ADP
gujaf-118	45	14	nigeria	nigeria	PROPN
gujaf-118	45	15	,	,	PUNCT
gujaf-118	45	16	yola	yola	PROPN
gujaf-118	45	17	.	.	PUNCT
gujaf-118	46	1	dr	dr	PROPN
gujaf-118	46	2	.	.	PROPN
gujaf-118	46	3	bashir	bashir	PROPN
gujaf-118	46	4	umar	umar	PROPN
gujaf-118	46	5	farouk	farouk	PROPN
gujaf-118	46	6	department	department	PROPN
gujaf-118	46	7	of	of	ADP
gujaf-118	46	8	economics	economic	NOUN
gujaf-118	46	9	,	,	PUNCT
gujaf-118	46	10	federal	federal	ADJ
gujaf-118	46	11	university	university	NOUN
gujaf-118	46	12	gusau	gusau	PROPN
gujaf-118	46	13	,	,	PUNCT
gujaf-118	46	14	zamfara	zamfara	PROPN
gujaf-118	46	15	state	state	PROPN
gujaf-118	46	16	.	.	PUNCT
gujaf-118	47	1	v	v	X
gujaf-118	47	2	dr	dr	PROPN
gujaf-118	47	3	emmanuel	emmanuel	PROPN
gujaf-118	47	4	omokhuale	omokhuale	PROPN
gujaf-118	47	5	department	department	PROPN
gujaf-118	47	6	of	of	ADP
gujaf-118	47	7	mathematics	mathematics	PROPN
gujaf-118	47	8	,	,	PUNCT
gujaf-118	47	9	federal	federal	ADJ
gujaf-118	47	10	university	university	NOUN
gujaf-118	47	11	gusau	gusau	NOUN
gujaf-118	47	12	,	,	PUNCT
gujaf-118	47	13	zamfara	zamfara	PROPN
gujaf-118	47	14	.	.	PUNCT
gujaf-118	48	1	state	state	PROPN
gujaf-118	48	2	advisory	advisory	PROPN
gujaf-118	48	3	board	board	NOUN
gujaf-118	48	4	members	members	PROPN
gujaf-118	48	5	prof	prof	PROPN
gujaf-118	48	6	.	.	PUNCT
gujaf-118	49	1	kabiru	kabiru	PROPN
gujaf-118	49	2	isah	isah	PROPN
gujaf-118	49	3	dandago	dandago	PROPN
gujaf-118	49	4	,	,	PUNCT
gujaf-118	49	5	bayero	bayero	PROPN
gujaf-118	49	6	university	university	PROPN
gujaf-118	49	7	kano	kano	PROPN
gujaf-118	49	8	,	,	PUNCT
gujaf-118	49	9	kano	kano	PROPN
gujaf-118	49	10	state	state	PROPN
gujaf-118	49	11	.	.	PUNCT
gujaf-118	50	1	prof	prof	PROPN
gujaf-118	50	2	a	a	DET
gujaf-118	50	3	m	m	NOUN
gujaf-118	50	4	bashir	bashir	NOUN
gujaf-118	50	5	,	,	PUNCT
gujaf-118	50	6	usmanu	usmanu	PROPN
gujaf-118	50	7	danfodiyo	danfodiyo	PROPN
gujaf-118	50	8	university	university	PROPN
gujaf-118	50	9	sokoto	sokoto	PROPN
gujaf-118	50	10	,	,	PUNCT
gujaf-118	50	11	sokoto	sokoto	PROPN
gujaf-118	50	12	state	state	PROPN
gujaf-118	50	13	.	.	PUNCT
gujaf-118	51	1	prof	prof	PROPN
gujaf-118	51	2	.	.	PUNCT
gujaf-118	52	1	muhammad	muhammad	PROPN
gujaf-118	52	2	tanko	tanko	PROPN
gujaf-118	52	3	,	,	PUNCT
gujaf-118	52	4	kaduna	kaduna	PROPN
gujaf-118	52	5	state	state	PROPN
gujaf-118	52	6	university	university	PROPN
gujaf-118	52	7	,	,	PUNCT
gujaf-118	52	8	kaduna	kaduna	PROPN
gujaf-118	52	9	.	.	PROPN
gujaf-118	52	10	prof	prof	PROPN
gujaf-118	52	11	.	.	PUNCT
gujaf-118	52	12	bayero	bayero	PROPN
gujaf-118	53	1	a	a	DET
gujaf-118	53	2	m	m	NOUN
gujaf-118	53	3	sabir	sabir	NOUN
gujaf-118	53	4	,	,	PUNCT
gujaf-118	53	5	usmanu	usmanu	PROPN
gujaf-118	53	6	danfodiyo	danfodiyo	PROPN
gujaf-118	53	7	university	university	PROPN
gujaf-118	53	8	sokoto	sokoto	PROPN
gujaf-118	53	9	,	,	PUNCT
gujaf-118	53	10	sokoto	sokoto	PROPN
gujaf-118	53	11	state	state	PROPN
gujaf-118	53	12	.	.	PUNCT
gujaf-118	54	1	prof	prof	PROPN
gujaf-118	54	2	.	.	PUNCT
gujaf-118	55	1	aliyu	aliyu	PROPN
gujaf-118	55	2	sulaiman	sulaiman	PROPN
gujaf-118	55	3	kantudu	kantudu	PROPN
gujaf-118	55	4	,	,	PUNCT
gujaf-118	55	5	bayero	bayero	PROPN
gujaf-118	55	6	university	university	PROPN
gujaf-118	55	7	kano	kano	PROPN
gujaf-118	55	8	,	,	PUNCT
gujaf-118	55	9	kano	kano	PROPN
gujaf-118	55	10	state	state	PROPN
gujaf-118	55	11	.	.	PUNCT
gujaf-118	56	1	editorial	editorial	PROPN
gujaf-118	56	2	secretary	secretary	PROPN
gujaf-118	56	3	usman	usman	PROPN
gujaf-118	56	4	muhammad	muhammad	PROPN
gujaf-118	56	5	adam	adam	PROPN
gujaf-118	56	6	department	department	PROPN
gujaf-118	56	7	of	of	ADP
gujaf-118	56	8	accounting	accounting	NOUN
gujaf-118	56	9	and	and	CCONJ
gujaf-118	56	10	finance	finance	NOUN
gujaf-118	56	11	,	,	PUNCT
gujaf-118	56	12	federal	federal	ADJ
gujaf-118	56	13	university	university	NOUN
gujaf-118	56	14	gusau	gusau	PROPN
gujaf-118	56	15	,	,	PUNCT
gujaf-118	56	16	zamfara	zamfara	PROPN
gujaf-118	56	17	state	state	PROPN
gujaf-118	56	18	.	.	PUNCT
gujaf-118	57	1	vi	vi	NOUN
gujaf-118	57	2	call	call	NOUN
gujaf-118	57	3	for	for	ADP
gujaf-118	57	4	papers	paper	NOUN
gujaf-118	57	5	the	the	DET
gujaf-118	57	6	editorial	editorial	ADJ
gujaf-118	57	7	board	board	NOUN
gujaf-118	57	8	of	of	ADP
gujaf-118	57	9	gusau	gusau	PROPN
gujaf-118	57	10	journal	journal	PROPN
gujaf-118	57	11	of	of	ADP
gujaf-118	57	12	accounting	accounting	NOUN
gujaf-118	57	13	and	and	CCONJ
gujaf-118	57	14	finance	finance	NOUN
gujaf-118	57	15	(	(	PUNCT
gujaf-118	57	16	gujaf	gujaf	NOUN
gujaf-118	57	17	)	)	PUNCT
gujaf-118	57	18	is	be	AUX
gujaf-118	57	19	hereby	hereby	ADV
gujaf-118	57	20	inviting	invite	VERB
gujaf-118	57	21	authors	author	NOUN
gujaf-118	57	22	to	to	PART
gujaf-118	57	23	submit	submit	VERB
gujaf-118	57	24	their	their	PRON
gujaf-118	57	25	unpublished	unpublished	ADJ
gujaf-118	57	26	manuscript	manuscript	NOUN
gujaf-118	57	27	for	for	ADP
gujaf-118	57	28	publication	publication	NOUN
gujaf-118	57	29	.	.	PUNCT
gujaf-118	58	1	the	the	DET
gujaf-118	58	2	journal	journal	NOUN
gujaf-118	58	3	is	be	AUX
gujaf-118	58	4	published	publish	VERB
gujaf-118	58	5	in	in	ADP
gujaf-118	58	6	two	two	NUM
gujaf-118	58	7	issues	issue	NOUN
gujaf-118	58	8	of	of	ADP
gujaf-118	58	9	april	april	PROPN
gujaf-118	58	10	and	and	CCONJ
gujaf-118	58	11	october	october	PROPN
gujaf-118	58	12	annually	annually	ADV
gujaf-118	58	13	.	.	PUNCT
gujaf-118	59	1	gujaf	gujaf	NOUN
gujaf-118	59	2	is	be	AUX
gujaf-118	59	3	a	a	DET
gujaf-118	59	4	double	double	ADJ
gujaf-118	59	5	-	-	PUNCT
gujaf-118	59	6	blind	blind	ADJ
gujaf-118	59	7	peer	peer	NOUN
gujaf-118	59	8	reviewed	review	VERB
gujaf-118	59	9	journal	journal	NOUN
gujaf-118	59	10	published	publish	VERB
gujaf-118	59	11	by	by	ADP
gujaf-118	59	12	the	the	DET
gujaf-118	59	13	department	department	NOUN
gujaf-118	59	14	of	of	ADP
gujaf-118	59	15	accounting	accounting	NOUN
gujaf-118	59	16	and	and	CCONJ
gujaf-118	59	17	finance	finance	NOUN
gujaf-118	59	18	,	,	PUNCT
gujaf-118	59	19	faculty	faculty	NOUN
gujaf-118	59	20	of	of	ADP
gujaf-118	59	21	management	management	NOUN
gujaf-118	59	22	and	and	CCONJ
gujaf-118	59	23	social	social	ADJ
gujaf-118	59	24	sciences	science	NOUN
gujaf-118	59	25	,	,	PUNCT
gujaf-118	59	26	federal	federal	ADJ
gujaf-118	59	27	university	university	NOUN
gujaf-118	59	28	gusau	gusau	NOUN
gujaf-118	59	29	,	,	PUNCT
gujaf-118	59	30	zamfara	zamfara	PROPN
gujaf-118	59	31	state	state	PROPN
gujaf-118	59	32	nigeria	nigeria	PROPN
gujaf-118	59	33	the	the	DET
gujaf-118	59	34	journal	journal	PROPN
gujaf-118	59	35	accepts	accept	VERB
gujaf-118	59	36	papers	paper	NOUN
gujaf-118	59	37	in	in	ADP
gujaf-118	59	38	all	all	DET
gujaf-118	59	39	areas	area	NOUN
gujaf-118	59	40	of	of	ADP
gujaf-118	59	41	accounting	accounting	NOUN
gujaf-118	59	42	and	and	CCONJ
gujaf-118	59	43	finance	finance	NOUN
gujaf-118	59	44	for	for	ADP
gujaf-118	59	45	publication	publication	NOUN
gujaf-118	59	46	which	which	PRON
gujaf-118	59	47	include	include	VERB
gujaf-118	59	48	:	:	PUNCT
gujaf-118	59	49	accounting	accounting	NOUN
gujaf-118	59	50	standards	standard	NOUN
gujaf-118	59	51	,	,	PUNCT
gujaf-118	59	52	accounting	account	VERB
gujaf-118	59	53	information	information	NOUN
gujaf-118	59	54	system	system	NOUN
gujaf-118	59	55	,	,	PUNCT
gujaf-118	59	56	financial	financial	ADJ
gujaf-118	59	57	reporting	reporting	NOUN
gujaf-118	59	58	,	,	PUNCT
gujaf-118	59	59	earnings	earning	NOUN
gujaf-118	59	60	management	management	NOUN
gujaf-118	59	61	,	,	PUNCT
gujaf-118	59	62	,	,	PUNCT
gujaf-118	59	63	auditing	auditing	NOUN
gujaf-118	59	64	and	and	CCONJ
gujaf-118	59	65	investigation	investigation	NOUN
gujaf-118	59	66	,	,	PUNCT
gujaf-118	59	67	auditing	auditing	NOUN
gujaf-118	59	68	and	and	CCONJ
gujaf-118	59	69	standards	standard	NOUN
gujaf-118	59	70	,	,	PUNCT
gujaf-118	59	71	public	public	ADJ
gujaf-118	59	72	sector	sector	NOUN
gujaf-118	59	73	accounting	accounting	NOUN
gujaf-118	59	74	and	and	CCONJ
gujaf-118	59	75	auditing	auditing	NOUN
gujaf-118	59	76	,	,	PUNCT
gujaf-118	59	77	taxation	taxation	NOUN
gujaf-118	59	78	and	and	CCONJ
gujaf-118	59	79	revenue	revenue	NOUN
gujaf-118	59	80	administration	administration	NOUN
gujaf-118	59	81	,	,	PUNCT
gujaf-118	59	82	corporate	corporate	ADJ
gujaf-118	59	83	governance	governance	NOUN
gujaf-118	59	84	issues	issue	NOUN
gujaf-118	59	85	,	,	PUNCT
gujaf-118	59	86	corporate	corporate	ADJ
gujaf-118	59	87	social	social	ADJ
gujaf-118	59	88	responsibility	responsibility	NOUN
gujaf-118	59	89	,	,	PUNCT
gujaf-118	59	90	sustainability	sustainability	NOUN
gujaf-118	59	91	and	and	CCONJ
gujaf-118	59	92	environmental	environmental	ADJ
gujaf-118	59	93	reporting	reporting	NOUN
gujaf-118	59	94	issue	issue	NOUN
gujaf-118	59	95	,	,	PUNCT
gujaf-118	59	96	information	information	NOUN
gujaf-118	59	97	and	and	CCONJ
gujaf-118	59	98	communication	communication	NOUN
gujaf-118	59	99	technology	technology	NOUN
gujaf-118	59	100	issues	issue	NOUN
gujaf-118	59	101	,	,	PUNCT
gujaf-118	59	102	bankruptcy	bankruptcy	NOUN
gujaf-118	59	103	prediction	prediction	NOUN
gujaf-118	59	104	,	,	PUNCT
gujaf-118	59	105	corporate	corporate	ADJ
gujaf-118	59	106	finance	finance	NOUN
gujaf-118	59	107	,	,	PUNCT
gujaf-118	59	108	personal	personal	ADJ
gujaf-118	59	109	finance	finance	NOUN
gujaf-118	59	110	,	,	PUNCT
gujaf-118	59	111	merger	merger	NOUN
gujaf-118	59	112	and	and	CCONJ
gujaf-118	59	113	acquisitions	acquisition	NOUN
gujaf-118	59	114	,	,	PUNCT
gujaf-118	59	115	capital	capital	NOUN
gujaf-118	59	116	structure	structure	NOUN
gujaf-118	59	117	,	,	PUNCT
gujaf-118	59	118	working	work	VERB
gujaf-118	59	119	capital	capital	NOUN
gujaf-118	59	120	management	management	NOUN
gujaf-118	59	121	,	,	PUNCT
gujaf-118	59	122	enterprises	enterprise	NOUN
gujaf-118	59	123	risk	risk	NOUN
gujaf-118	59	124	management	management	NOUN
gujaf-118	59	125	,	,	PUNCT
gujaf-118	59	126	entrepreneurship	entrepreneurship	NOUN
gujaf-118	59	127	,	,	PUNCT
gujaf-118	59	128	international	international	ADJ
gujaf-118	59	129	business	business	NOUN
gujaf-118	59	130	accounting	accounting	NOUN
gujaf-118	59	131	and	and	CCONJ
gujaf-118	59	132	finance	finance	NOUN
gujaf-118	59	133	,	,	PUNCT
gujaf-118	59	134	banking	banking	NOUN
gujaf-118	59	135	crises	crisis	NOUN
gujaf-118	59	136	,	,	PUNCT
gujaf-118	59	137	bank	bank	NOUN
gujaf-118	59	138	’s	’s	PART
gujaf-118	59	139	profitability	profitability	NOUN
gujaf-118	59	140	,	,	PUNCT
gujaf-118	59	141	risk	risk	NOUN
gujaf-118	59	142	and	and	CCONJ
gujaf-118	59	143	insurance	insurance	NOUN
gujaf-118	59	144	issue	issue	NOUN
gujaf-118	59	145	,	,	PUNCT
gujaf-118	59	146	islamic	islamic	ADJ
gujaf-118	59	147	finance	finance	NOUN
gujaf-118	59	148	,	,	PUNCT
gujaf-118	59	149	conventional	conventional	ADJ
gujaf-118	59	150	and	and	CCONJ
gujaf-118	59	151	islamic	islamic	ADJ
gujaf-118	59	152	banks	bank	NOUN
gujaf-118	59	153	and	and	CCONJ
gujaf-118	59	154	so	so	ADV
gujaf-118	59	155	forth	forth	ADV
gujaf-118	59	156	.	.	PUNCT
gujaf-118	60	1	guidelines	guideline	NOUN
gujaf-118	60	2	for	for	ADP
gujaf-118	60	3	submission	submission	NOUN
gujaf-118	60	4	and	and	CCONJ
gujaf-118	60	5	manuscript	manuscript	NOUN
gujaf-118	60	6	format	format	VERB
gujaf-118	60	7	the	the	DET
gujaf-118	60	8	submission	submission	NOUN
gujaf-118	60	9	language	language	NOUN
gujaf-118	60	10	is	be	AUX
gujaf-118	60	11	english	english	PROPN
gujaf-118	60	12	and	and	CCONJ
gujaf-118	60	13	must	must	AUX
gujaf-118	60	14	be	be	AUX
gujaf-118	60	15	a	a	DET
gujaf-118	60	16	well	well	ADV
gujaf-118	60	17	-	-	PUNCT
gujaf-118	60	18	researched	research	VERB
gujaf-118	60	19	original	original	ADJ
gujaf-118	60	20	manuscript	manuscript	NOUN
gujaf-118	60	21	that	that	PRON
gujaf-118	60	22	has	have	AUX
gujaf-118	60	23	not	not	PART
gujaf-118	60	24	previously	previously	ADV
gujaf-118	60	25	been	be	AUX
gujaf-118	60	26	submitted	submit	VERB
gujaf-118	60	27	elsewhere	elsewhere	ADV
gujaf-118	60	28	for	for	ADP
gujaf-118	60	29	publication	publication	NOUN
gujaf-118	60	30	.	.	PUNCT
gujaf-118	61	1	the	the	DET
gujaf-118	61	2	paper	paper	NOUN
gujaf-118	61	3	should	should	AUX
gujaf-118	61	4	not	not	PART
gujaf-118	61	5	exceed	exceed	VERB
gujaf-118	61	6	more	more	ADJ
gujaf-118	61	7	than	than	ADP
gujaf-118	61	8	15	15	NUM
gujaf-118	61	9	pages	page	NOUN
gujaf-118	61	10	on	on	ADP
gujaf-118	61	11	a4	a4	NOUN
gujaf-118	61	12	type	type	NOUN
gujaf-118	61	13	paper	paper	NOUN
gujaf-118	61	14	in	in	ADP
gujaf-118	61	15	ms	ms	ADJ
gujaf-118	61	16	-	-	PUNCT
gujaf-118	61	17	word	word	NOUN
gujaf-118	61	18	format	format	NOUN
gujaf-118	61	19	,	,	PUNCT
gujaf-118	61	20	1.5	1.5	NUM
gujaf-118	61	21	-	-	PUNCT
gujaf-118	61	22	line	line	NOUN
gujaf-118	61	23	spacing	spacing	NOUN
gujaf-118	61	24	,	,	PUNCT
gujaf-118	61	25	12	12	NUM
gujaf-118	61	26	font	font	NOUN
gujaf-118	61	27	size	size	NOUN
gujaf-118	61	28	in	in	ADP
gujaf-118	61	29	times	time	NOUN
gujaf-118	61	30	new	new	ADJ
gujaf-118	61	31	roman	roman	NOUN
gujaf-118	61	32	.	.	PUNCT
gujaf-118	62	1	manuscript	manuscript	NOUN
gujaf-118	62	2	should	should	AUX
gujaf-118	62	3	be	be	AUX
gujaf-118	62	4	tested	test	VERB
gujaf-118	62	5	for	for	ADP
gujaf-118	62	6	plagiarism	plagiarism	NOUN
gujaf-118	62	7	before	before	ADP
gujaf-118	62	8	submission	submission	NOUN
gujaf-118	62	9	,	,	PUNCT
gujaf-118	62	10	as	as	SCONJ
gujaf-118	62	11	the	the	DET
gujaf-118	62	12	maximum	maximum	ADJ
gujaf-118	62	13	similarity	similarity	NOUN
gujaf-118	62	14	index	index	NOUN
gujaf-118	62	15	acceptable	acceptable	ADJ
gujaf-118	62	16	by	by	ADP
gujaf-118	62	17	gujaf	gujaf	NOUN
gujaf-118	62	18	is	be	AUX
gujaf-118	62	19	25	25	NUM
gujaf-118	62	20	percent	percent	NOUN
gujaf-118	62	21	.	.	PUNCT
gujaf-118	63	1	furthermore	furthermore	ADV
gujaf-118	63	2	,	,	PUNCT
gujaf-118	63	3	the	the	DET
gujaf-118	63	4	length	length	NOUN
gujaf-118	63	5	of	of	ADP
gujaf-118	63	6	a	a	DET
gujaf-118	63	7	complete	complete	ADJ
gujaf-118	63	8	article	article	NOUN
gujaf-118	63	9	should	should	AUX
gujaf-118	63	10	not	not	PART
gujaf-118	63	11	exceed	exceed	VERB
gujaf-118	63	12	5000	5000	NUM
gujaf-118	63	13	words	word	NOUN
gujaf-118	63	14	including	include	VERB
gujaf-118	63	15	an	an	DET
gujaf-118	63	16	abstract	abstract	NOUN
gujaf-118	63	17	of	of	ADP
gujaf-118	63	18	not	not	PART
gujaf-118	63	19	more	more	ADJ
gujaf-118	63	20	than	than	ADP
gujaf-118	63	21	250	250	NUM
gujaf-118	63	22	words	word	NOUN
gujaf-118	63	23	with	with	ADP
gujaf-118	63	24	a	a	DET
gujaf-118	63	25	minimum	minimum	NOUN
gujaf-118	63	26	of	of	ADP
gujaf-118	63	27	four	four	NUM
gujaf-118	63	28	key	key	ADJ
gujaf-118	63	29	words	word	NOUN
gujaf-118	63	30	immediately	immediately	ADV
gujaf-118	63	31	after	after	ADP
gujaf-118	63	32	the	the	DET
gujaf-118	63	33	abstract	abstract	NOUN
gujaf-118	63	34	.	.	PUNCT
gujaf-118	64	1	all	all	DET
gujaf-118	64	2	references	reference	NOUN
gujaf-118	64	3	including	include	VERB
gujaf-118	64	4	in	in	ADP
gujaf-118	64	5	text	text	NOUN
gujaf-118	64	6	citation	citation	NOUN
gujaf-118	64	7	and	and	CCONJ
gujaf-118	64	8	reference	reference	NOUN
gujaf-118	64	9	list	list	NOUN
gujaf-118	64	10	,	,	PUNCT
gujaf-118	64	11	tables	table	NOUN
gujaf-118	64	12	and	and	CCONJ
gujaf-118	64	13	figures	figure	NOUN
gujaf-118	64	14	should	should	AUX
gujaf-118	64	15	be	be	AUX
gujaf-118	64	16	in	in	ADP
gujaf-118	64	17	line	line	NOUN
gujaf-118	64	18	with	with	ADP
gujaf-118	64	19	apa	apa	PROPN
gujaf-118	64	20	7	7	NUM
gujaf-118	64	21	th	th	X
gujaf-118	64	22	edition	edition	NOUN
gujaf-118	64	23	publication	publication	NOUN
gujaf-118	64	24	manual	manual	NOUN
gujaf-118	64	25	.	.	PUNCT
gujaf-118	65	1	finally	finally	ADV
gujaf-118	65	2	,	,	PUNCT
gujaf-118	65	3	manuscript	manuscript	NOUN
gujaf-118	65	4	should	should	AUX
gujaf-118	65	5	be	be	AUX
gujaf-118	65	6	send	send	VERB
gujaf-118	65	7	to	to	ADP
gujaf-118	65	8	our	our	PRON
gujaf-118	65	9	email	email	NOUN
gujaf-118	65	10	address	address	NOUN
gujaf-118	65	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-118	65	12	and	and	CCONJ
gujaf-118	65	13	a	a	DET
gujaf-118	65	14	copy	copy	NOUN
gujaf-118	65	15	to	to	ADP
gujaf-118	65	16	our	our	PRON
gujaf-118	65	17	website	website	NOUN
gujaf-118	65	18	on	on	ADP
gujaf-118	65	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-118	65	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-118	65	21	vii	vii	PROPN
gujaf-118	65	22	publication	publication	NOUN
gujaf-118	65	23	procedure	procedure	NOUN
gujaf-118	65	24	after	after	ADP
gujaf-118	65	25	receiving	receive	VERB
gujaf-118	65	26	a	a	DET
gujaf-118	65	27	manuscript	manuscript	NOUN
gujaf-118	65	28	that	that	PRON
gujaf-118	65	29	is	be	AUX
gujaf-118	65	30	within	within	ADP
gujaf-118	65	31	the	the	DET
gujaf-118	65	32	similarity	similarity	NOUN
gujaf-118	65	33	index	index	NOUN
gujaf-118	65	34	threshold	threshold	NOUN
gujaf-118	65	35	,	,	PUNCT
gujaf-118	65	36	a	a	DET
gujaf-118	65	37	confirmation	confirmation	NOUN
gujaf-118	65	38	email	email	NOUN
gujaf-118	65	39	will	will	AUX
gujaf-118	65	40	be	be	AUX
gujaf-118	65	41	send	send	VERB
gujaf-118	65	42	together	together	ADV
gujaf-118	65	43	with	with	ADP
gujaf-118	65	44	a	a	DET
gujaf-118	65	45	request	request	NOUN
gujaf-118	65	46	to	to	PART
gujaf-118	65	47	pay	pay	VERB
gujaf-118	65	48	a	a	DET
gujaf-118	65	49	review	review	NOUN
gujaf-118	65	50	proceeding	proceeding	NOUN
gujaf-118	65	51	fee	fee	NOUN
gujaf-118	65	52	.	.	PUNCT
gujaf-118	66	1	at	at	ADP
gujaf-118	66	2	this	this	DET
gujaf-118	66	3	point	point	NOUN
gujaf-118	66	4	,	,	PUNCT
gujaf-118	66	5	the	the	DET
gujaf-118	66	6	editorial	editorial	ADJ
gujaf-118	66	7	board	board	NOUN
gujaf-118	66	8	will	will	AUX
gujaf-118	66	9	take	take	VERB
gujaf-118	66	10	a	a	DET
gujaf-118	66	11	decision	decision	NOUN
gujaf-118	66	12	on	on	ADP
gujaf-118	66	13	accepting	accept	VERB
gujaf-118	66	14	,	,	PUNCT
gujaf-118	66	15	rejecting	reject	VERB
gujaf-118	66	16	or	or	CCONJ
gujaf-118	66	17	making	make	VERB
gujaf-118	66	18	a	a	DET
gujaf-118	66	19	resubmission	resubmission	NOUN
gujaf-118	66	20	of	of	ADP
gujaf-118	66	21	the	the	DET
gujaf-118	66	22	manuscript	manuscript	NOUN
gujaf-118	66	23	based	base	VERB
gujaf-118	66	24	on	on	ADP
gujaf-118	66	25	the	the	DET
gujaf-118	66	26	outcome	outcome	NOUN
gujaf-118	66	27	of	of	ADP
gujaf-118	66	28	the	the	DET
gujaf-118	66	29	double	double	ADJ
gujaf-118	66	30	-	-	PUNCT
gujaf-118	66	31	blind	blind	ADJ
gujaf-118	66	32	peer	peer	NOUN
gujaf-118	66	33	review	review	NOUN
gujaf-118	66	34	.	.	PUNCT
gujaf-118	67	1	those	those	DET
gujaf-118	67	2	authors	author	NOUN
gujaf-118	67	3	whose	whose	DET
gujaf-118	67	4	manuscript	manuscript	NOUN
gujaf-118	67	5	were	be	AUX
gujaf-118	67	6	accepted	accept	VERB
gujaf-118	67	7	for	for	ADP
gujaf-118	67	8	publication	publication	NOUN
gujaf-118	67	9	will	will	AUX
gujaf-118	67	10	be	be	AUX
gujaf-118	67	11	asked	ask	VERB
gujaf-118	67	12	to	to	PART
gujaf-118	67	13	pay	pay	VERB
gujaf-118	67	14	a	a	DET
gujaf-118	67	15	publication	publication	NOUN
gujaf-118	67	16	fee	fee	NOUN
gujaf-118	67	17	,	,	PUNCT
gujaf-118	67	18	after	after	ADP
gujaf-118	67	19	effecting	effect	VERB
gujaf-118	67	20	all	all	DET
gujaf-118	67	21	suggested	suggest	VERB
gujaf-118	67	22	corrections	correction	NOUN
gujaf-118	67	23	and	and	CCONJ
gujaf-118	67	24	changes	change	NOUN
gujaf-118	67	25	made	make	VERB
gujaf-118	67	26	on	on	ADP
gujaf-118	67	27	the	the	DET
gujaf-118	67	28	manuscript	manuscript	NOUN
gujaf-118	67	29	.	.	PUNCT
gujaf-118	68	1	all	all	DET
gujaf-118	68	2	corrected	correct	VERB
gujaf-118	68	3	papers	paper	NOUN
gujaf-118	68	4	returned	return	VERB
gujaf-118	68	5	within	within	ADP
gujaf-118	68	6	the	the	DET
gujaf-118	68	7	specified	specify	VERB
gujaf-118	68	8	time	time	NOUN
gujaf-118	68	9	frame	frame	NOUN
gujaf-118	68	10	will	will	AUX
gujaf-118	68	11	be	be	AUX
gujaf-118	68	12	published	publish	VERB
gujaf-118	68	13	in	in	ADP
gujaf-118	68	14	that	that	DET
gujaf-118	68	15	issue	issue	NOUN
gujaf-118	68	16	.	.	PUNCT
gujaf-118	69	1	payment	payment	NOUN
gujaf-118	69	2	details	detail	NOUN
gujaf-118	69	3	bank	bank	NOUN
gujaf-118	69	4	:	:	PUNCT
gujaf-118	69	5	fcmb	fcmb	PROPN
gujaf-118	69	6	account	account	PROPN
gujaf-118	69	7	number	number	NOUN
gujaf-118	69	8	:	:	PUNCT
gujaf-118	69	9	7278465011	7278465011	NUM
gujaf-118	69	10	account	account	NOUN
gujaf-118	69	11	name	name	NOUN
gujaf-118	69	12	:	:	PUNCT
gujaf-118	69	13	gusau	gusau	PROPN
gujaf-118	69	14	journal	journal	NOUN
gujaf-118	69	15	of	of	ADP
gujaf-118	69	16	accounting	accounting	NOUN
gujaf-118	69	17	and	and	CCONJ
gujaf-118	69	18	finance	finance	NOUN
gujaf-118	69	19	for	for	ADP
gujaf-118	69	20	inquiry	inquiry	NOUN
gujaf-118	69	21	the	the	DET
gujaf-118	69	22	head	head	NOUN
gujaf-118	69	23	,	,	PUNCT
gujaf-118	69	24	department	department	NOUN
gujaf-118	69	25	of	of	ADP
gujaf-118	69	26	accounting	accounting	NOUN
gujaf-118	69	27	and	and	CCONJ
gujaf-118	69	28	finance	finance	NOUN
gujaf-118	69	29	,	,	PUNCT
gujaf-118	69	30	federal	federal	ADJ
gujaf-118	69	31	university	university	NOUN
gujaf-118	69	32	gusau	gusau	PROPN
gujaf-118	69	33	,	,	PUNCT
gujaf-118	69	34	zamfara	zamfara	PROPN
gujaf-118	69	35	state	state	PROPN
gujaf-118	69	36	.	.	PUNCT
gujaf-118	70	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-118	71	1	+2348069393824	+2348069393824	PRON
gujaf-118	71	2	for	for	ADP
gujaf-118	71	3	more	more	ADJ
gujaf-118	71	4	information	information	NOUN
gujaf-118	71	5	,	,	PUNCT
gujaf-118	71	6	contact	contact	VERB
gujaf-118	71	7	the	the	DET
gujaf-118	71	8	editor	editor	NOUN
gujaf-118	71	9	-	-	PUNCT
gujaf-118	71	10	in	in	ADP
gujaf-118	71	11	-	-	PUNCT
gujaf-118	71	12	chief	chief	NOUN
gujaf-118	71	13	on	on	ADP
gujaf-118	71	14	+2348067766435	+2348067766435	NUM
gujaf-118	71	15	the	the	DET
gujaf-118	71	16	associate	associate	ADJ
gujaf-118	71	17	editor	editor	NOUN
gujaf-118	71	18	on	on	ADP
gujaf-118	71	19	+2348036057525	+2348036057525	NUM
gujaf-118	71	20	or	or	CCONJ
gujaf-118	71	21	visit	visit	VERB
gujaf-118	71	22	our	our	PRON
gujaf-118	71	23	website	website	NOUN
gujaf-118	71	24	on	on	ADP
gujaf-118	71	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-118	71	26	or	or	CCONJ
gujaf-118	71	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-118	71	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-118	71	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-118	71	30	viii	viii	ADJ
gujaf-118	71	31	contents	content	NOUN
gujaf-118	71	32	mediating	mediate	VERB
gujaf-118	71	33	effect	effect	NOUN
gujaf-118	71	34	of	of	ADP
gujaf-118	71	35	audit	audit	NOUN
gujaf-118	71	36	committee	committee	NOUN
gujaf-118	71	37	on	on	ADP
gujaf-118	71	38	board	board	PROPN
gujaf-118	71	39	dynamic	dynamic	ADJ
gujaf-118	71	40	and	and	CCONJ
gujaf-118	71	41	creative	creative	ADJ
gujaf-118	71	42	accounting	accounting	NOUN
gujaf-118	71	43	in	in	ADP
gujaf-118	71	44	nigerian	nigerian	ADJ
gujaf-118	71	45	firms	firm	NOUN
gujaf-118	71	46	abbas	abbas	PROPN
gujaf-118	71	47	usman	usman	PROPN
gujaf-118	71	48	phd	phd	PROPN
gujaf-118	71	49	,	,	PUNCT
gujaf-118	71	50	shehu	shehu	PROPN
gujaf-118	71	51	usman	usman	PROPN
gujaf-118	71	52	hassan	hassan	PROPN
gujaf-118	71	53	phd	phd	PROPN
gujaf-118	71	54	1	1	NUM
gujaf-118	71	55	financial	financial	ADJ
gujaf-118	71	56	performance	performance	NOUN
gujaf-118	71	57	of	of	ADP
gujaf-118	71	58	banks	bank	NOUN
gujaf-118	71	59	in	in	ADP
gujaf-118	71	60	selected	select	VERB
gujaf-118	71	61	african	african	ADJ
gujaf-118	71	62	countries	country	NOUN
gujaf-118	71	63	:	:	PUNCT
gujaf-118	71	64	does	do	VERB
gujaf-118	71	65	institutional	institutional	ADJ
gujaf-118	71	66	quality	quality	NOUN
gujaf-118	71	67	matter	matter	NOUN
gujaf-118	71	68	?	?	PUNCT
gujaf-118	72	1	toluwa	toluwa	PROPN
gujaf-118	72	2	celestine	celestine	PROPN
gujaf-118	72	3	oladele	oladele	PROPN
gujaf-118	72	4	phd	phd	PROPN
gujaf-118	72	5	,	,	PUNCT
gujaf-118	72	6	peters	peters	PROPN
gujaf-118	72	7	ade	ade	PROPN
gujaf-118	72	8	sanni	sanni	PROPN
gujaf-118	72	9	22	22	NUM
gujaf-118	72	10	firm	firm	ADJ
gujaf-118	72	11	-	-	PUNCT
gujaf-118	72	12	specific	specific	ADJ
gujaf-118	72	13	characteristcs	characteristcs	NOUN
gujaf-118	72	14	and	and	CCONJ
gujaf-118	72	15	financial	financial	ADJ
gujaf-118	72	16	performance	performance	NOUN
gujaf-118	72	17	of	of	ADP
gujaf-118	72	18	listed	list	VERB
gujaf-118	72	19	agricultural	agricultural	ADJ
gujaf-118	72	20	companies	company	NOUN
gujaf-118	72	21	in	in	ADP
gujaf-118	72	22	nigeria	nigeria	PROPN
gujaf-118	72	23	abdulrazaq	abdulrazaq	PROPN
gujaf-118	72	24	t.	t.	PROPN
gujaf-118	72	25	jimoh	jimoh	PROPN
gujaf-118	72	26	,	,	PUNCT
gujaf-118	72	27	john	john	PROPN
gujaf-118	72	28	a.	a.	PROPN
gujaf-118	72	29	attah	attah	PROPN
gujaf-118	73	1	33	33	NUM
gujaf-118	73	2	effect	effect	NOUN
gujaf-118	73	3	of	of	ADP
gujaf-118	73	4	financial	financial	ADJ
gujaf-118	73	5	leverage	leverage	NOUN
gujaf-118	73	6	on	on	ADP
gujaf-118	73	7	stock	stock	NOUN
gujaf-118	73	8	returns	return	NOUN
gujaf-118	73	9	of	of	ADP
gujaf-118	73	10	listed	list	VERB
gujaf-118	73	11	companies	company	NOUN
gujaf-118	73	12	in	in	ADP
gujaf-118	73	13	nigeria	nigeria	PROPN
gujaf-118	73	14	capital	capital	PROPN
gujaf-118	73	15	market	market	PROPN
gujaf-118	73	16	abdulrahman	abdulrahman	PROPN
gujaf-118	73	17	abubakar	abubakar	PROPN
gujaf-118	73	18	,	,	PUNCT
gujaf-118	73	19	prof	prof	PROPN
gujaf-118	73	20	.	.	PUNCT
gujaf-118	74	1	ahmad	ahmad	PROPN
gujaf-118	74	2	bello	bello	PROPN
gujaf-118	74	3	,	,	PUNCT
gujaf-118	74	4	prof	prof	PROPN
gujaf-118	74	5	.	.	PUNCT
gujaf-118	74	6	s.	s.	PROPN
gujaf-118	74	7	a.	a.	PROPN
gujaf-118	74	8	abdullahi	abdullahi	PROPN
gujaf-118	74	9	,	,	PUNCT
gujaf-118	74	10	dr	dr	PROPN
gujaf-118	74	11	.	.	PROPN
gujaf-118	74	12	m.	m.	PROPN
gujaf-118	74	13	d.	d.	PROPN
gujaf-118	74	14	tahir	tahir	PROPN
gujaf-118	74	15	45	45	NUM
gujaf-118	74	16	efficiency	efficiency	NOUN
gujaf-118	74	17	of	of	ADP
gujaf-118	74	18	deposit	deposit	NOUN
gujaf-118	74	19	money	money	NOUN
gujaf-118	74	20	banks	bank	NOUN
gujaf-118	74	21	in	in	ADP
gujaf-118	74	22	nigeria	nigeria	PROPN
gujaf-118	74	23	:	:	PUNCT
gujaf-118	74	24	data	datum	NOUN
gujaf-118	74	25	envelopment	envelopment	ADJ
gujaf-118	74	26	analysis	analysis	NOUN
gujaf-118	74	27	approach	approach	NOUN
gujaf-118	74	28	mayowa	mayowa	PROPN
gujaf-118	74	29	gabriel	gabriel	PROPN
gujaf-118	74	30	ajao	ajao	PROPN
gujaf-118	74	31	,	,	PUNCT
gujaf-118	74	32	phd	phd	NOUN
gujaf-118	74	33	,	,	PUNCT
gujaf-118	74	34	lucky	lucky	ADJ
gujaf-118	74	35	charity	charity	NOUN
gujaf-118	74	36	omoregie	omoregie	PROPN
gujaf-118	74	37	,	,	PUNCT
gujaf-118	74	38	phd	phd	NOUN
gujaf-118	74	39	57	57	NUM
gujaf-118	74	40	credit	credit	NOUN
gujaf-118	74	41	appraisal	appraisal	NOUN
gujaf-118	74	42	,	,	PUNCT
gujaf-118	74	43	collection	collection	NOUN
gujaf-118	74	44	policy	policy	NOUN
gujaf-118	74	45	and	and	CCONJ
gujaf-118	74	46	loan	loan	NOUN
gujaf-118	74	47	performance	performance	NOUN
gujaf-118	74	48	of	of	ADP
gujaf-118	74	49	microfinance	microfinance	NOUN
gujaf-118	74	50	banks	bank	NOUN
gujaf-118	74	51	in	in	ADP
gujaf-118	74	52	kwara	kwara	PROPN
gujaf-118	74	53	state	state	PROPN
gujaf-118	74	54	,	,	PUNCT
gujaf-118	74	55	nigeria	nigeria	PROPN
gujaf-118	74	56	lukman	lukman	PROPN
gujaf-118	74	57	a.	a.	PROPN
gujaf-118	74	58	o.	o.	PROPN
gujaf-118	74	59	abdulrauf	abdulrauf	PROPN
gujaf-118	74	60	69	69	NUM
gujaf-118	74	61	environmental	environmental	ADJ
gujaf-118	74	62	sustainability	sustainability	NOUN
gujaf-118	74	63	disclosure	disclosure	NOUN
gujaf-118	74	64	and	and	CCONJ
gujaf-118	74	65	market	market	NOUN
gujaf-118	74	66	value	value	NOUN
gujaf-118	74	67	of	of	ADP
gujaf-118	74	68	listed	list	VERB
gujaf-118	74	69	oil	oil	NOUN
gujaf-118	74	70	and	and	CCONJ
gujaf-118	74	71	gas	gas	NOUN
gujaf-118	74	72	firms	firm	NOUN
gujaf-118	74	73	in	in	ADP
gujaf-118	74	74	nigeria	nigeria	PROPN
gujaf-118	74	75	munir	munir	PROPN
gujaf-118	74	76	aliyu	aliyu	PROPN
gujaf-118	74	77	saleh	saleh	PROPN
gujaf-118	74	78	,	,	PUNCT
gujaf-118	74	79	sirajo	sirajo	PROPN
gujaf-118	74	80	bappah	bappah	PROPN
gujaf-118	74	81	,	,	PUNCT
gujaf-118	74	82	prof	prof	PROPN
gujaf-118	74	83	.	.	PUNCT
gujaf-118	75	1	gbegi	gbegi	PROPN
gujaf-118	75	2	daniel	daniel	PROPN
gujaf-118	75	3	orsaa	orsaa	PROPN
gujaf-118	75	4	,	,	PUNCT
gujaf-118	75	5	ibrahim	ibrahim	PROPN
gujaf-118	75	6	adamu	adamu	PROPN
gujaf-118	75	7	saleh	saleh	PROPN
gujaf-118	75	8	phd	phd	PROPN
gujaf-118	75	9	81	81	NUM
gujaf-118	75	10	audit	audit	NOUN
gujaf-118	75	11	quality	quality	NOUN
gujaf-118	75	12	,	,	PUNCT
gujaf-118	75	13	tenure	tenure	NOUN
gujaf-118	75	14	and	and	CCONJ
gujaf-118	75	15	real	real	ADJ
gujaf-118	75	16	earnings	earning	NOUN
gujaf-118	75	17	management	management	NOUN
gujaf-118	75	18	of	of	ADP
gujaf-118	75	19	listed	list	VERB
gujaf-118	75	20	nonfinancial	nonfinancial	ADJ
gujaf-118	75	21	firms	firm	NOUN
gujaf-118	75	22	in	in	ADP
gujaf-118	75	23	nigeria	nigeria	PROPN
gujaf-118	75	24	ahmed	ahmed	PROPN
gujaf-118	75	25	mohammed	mohammed	PROPN
gujaf-118	75	26	,	,	PUNCT
gujaf-118	75	27	ademu	ademu	PROPN
gujaf-118	75	28	yahaya	yahaya	PROPN
gujaf-118	75	29	,	,	PUNCT
gujaf-118	75	30	musa	musa	PROPN
gujaf-118	75	31	zakariya	zakariya	PROPN
gujaf-118	75	32	95	95	NUM
gujaf-118	75	33	effect	effect	NOUN
gujaf-118	75	34	of	of	ADP
gujaf-118	75	35	ceo	ceo	NOUN
gujaf-118	75	36	pay	pay	NOUN
gujaf-118	75	37	and	and	CCONJ
gujaf-118	75	38	ceo	ceo	NOUN
gujaf-118	75	39	power	power	NOUN
gujaf-118	75	40	on	on	ADP
gujaf-118	75	41	risk	risk	NOUN
gujaf-118	75	42	-	-	PUNCT
gujaf-118	75	43	taking	taking	NOUN
gujaf-118	75	44	of	of	ADP
gujaf-118	75	45	listed	list	VERB
gujaf-118	75	46	deposit	deposit	NOUN
gujaf-118	75	47	money	money	NOUN
gujaf-118	75	48	banks	bank	NOUN
gujaf-118	75	49	in	in	ADP
gujaf-118	75	50	nigeria	nigeria	PROPN
gujaf-118	75	51	ismaila	ismaila	PROPN
gujaf-118	75	52	yusuf	yusuf	PROPN
gujaf-118	75	53	,	,	PUNCT
gujaf-118	75	54	dr	dr	PROPN
gujaf-118	75	55	.	.	PROPN
gujaf-118	75	56	salisu	salisu	PROPN
gujaf-118	75	57	abubakar	abubakar	PROPN
gujaf-118	75	58	,	,	PUNCT
gujaf-118	75	59	dr	dr	PROPN
gujaf-118	75	60	.	.	PROPN
gujaf-118	75	61	idris	idris	PROPN
gujaf-118	75	62	ahmed	ahmed	PROPN
gujaf-118	75	63	aliyu	aliyu	PROPN
gujaf-118	75	64	,	,	PUNCT
gujaf-118	75	65	dr	dr	PROPN
gujaf-118	75	66	.	.	PROPN
gujaf-118	75	67	(	(	PUNCT
gujaf-118	75	68	mrs	mrs	PROPN
gujaf-118	75	69	)	)	PUNCT
gujaf-118	75	70	aneitie	aneitie	PROPN
gujaf-118	75	71	charles	charles	PROPN
gujaf-118	75	72	dikki	dikki	PROPN
gujaf-118	75	73	104	104	NUM
gujaf-118	75	74	nexus	nexus	NOUN
gujaf-118	75	75	between	between	ADP
gujaf-118	75	76	taxation	taxation	NOUN
gujaf-118	75	77	and	and	CCONJ
gujaf-118	75	78	foreign	foreign	ADJ
gujaf-118	75	79	direct	direct	ADJ
gujaf-118	75	80	investment	investment	NOUN
gujaf-118	75	81	in	in	ADP
gujaf-118	75	82	nigeria	nigeria	PROPN
gujaf-118	75	83	daniel	daniel	PROPN
gujaf-118	75	84	ayegbeni	ayegbeni	PROPN
gujaf-118	75	85	ulokoaga	ulokoaga	PROPN
gujaf-118	75	86	,	,	PUNCT
gujaf-118	75	87	esther	esther	PROPN
gujaf-118	75	88	ikavbo	ikavbo	PROPN
gujaf-118	75	89	evbayiro	evbayiro	NOUN
gujaf-118	75	90	-	-	PUNCT
gujaf-118	75	91	osagie	osagie	NOUN
gujaf-118	75	92	(	(	PUNCT
gujaf-118	75	93	mrs	mrs	PROPN
gujaf-118	75	94	)	)	PUNCT
gujaf-118	75	95	,	,	PUNCT
gujaf-118	75	96	ph	ph	PROPN
gujaf-118	75	97	.	.	PROPN
gujaf-118	75	98	d	d	PROPN
gujaf-118	75	99	115	115	NUM
gujaf-118	75	100	working	working	NOUN
gujaf-118	75	101	capital	capital	NOUN
gujaf-118	75	102	management	management	NOUN
gujaf-118	75	103	and	and	CCONJ
gujaf-118	75	104	profitability	profitability	NOUN
gujaf-118	75	105	of	of	ADP
gujaf-118	75	106	listed	list	VERB
gujaf-118	75	107	consumer	consumer	NOUN
gujaf-118	75	108	and	and	CCONJ
gujaf-118	75	109	industrial	industrial	ADJ
gujaf-118	75	110	goods	good	NOUN
gujaf-118	75	111	companies	company	NOUN
gujaf-118	75	112	in	in	ADP
gujaf-118	75	113	nigeria	nigeria	PROPN
gujaf-118	75	114	kwasau	kwasau	PROPN
gujaf-118	75	115	ntyak	ntyak	PROPN
gujaf-118	75	116	leah	leah	PROPN
gujaf-118	75	117	,	,	PUNCT
gujaf-118	75	118	samuel	samuel	PROPN
gujaf-118	75	119	eniola	eniola	PROPN
gujaf-118	75	120	agbi	agbi	PROPN
gujaf-118	75	121	phd	phd	PROPN
gujaf-118	75	122	,	,	PUNCT
gujaf-118	75	123	lateef	lateef	PROPN
gujaf-118	75	124	olumide	olumide	PROPN
gujaf-118	75	125	mustapha	mustapha	PROPN
gujaf-118	75	126	phd	phd	PROPN
gujaf-118	75	127	125	125	NUM
gujaf-118	75	128	value	value	NOUN
gujaf-118	75	129	relevance	relevance	NOUN
gujaf-118	75	130	of	of	ADP
gujaf-118	75	131	earnings	earning	NOUN
gujaf-118	75	132	and	and	CCONJ
gujaf-118	75	133	book	book	NOUN
gujaf-118	75	134	value	value	NOUN
gujaf-118	75	135	:	:	PUNCT
gujaf-118	75	136	a	a	DET
gujaf-118	75	137	comparative	comparative	ADJ
gujaf-118	75	138	analysis	analysis	NOUN
gujaf-118	75	139	between	between	ADP
gujaf-118	75	140	big4	big4	NOUN
gujaf-118	75	141	and	and	CCONJ
gujaf-118	75	142	non	non	ADJ
gujaf-118	75	143	-	-	ADJ
gujaf-118	75	144	big4	big4	ADJ
gujaf-118	75	145	audited	audit	VERB
gujaf-118	75	146	listed	list	VERB
gujaf-118	75	147	firms	firm	NOUN
gujaf-118	75	148	in	in	ADP
gujaf-118	75	149	nigeria	nigeria	PROPN
gujaf-118	75	150	abdu	abdu	PROPN
gujaf-118	75	151	abubakar	abubakar	PROPN
gujaf-118	75	152	,	,	PUNCT
gujaf-118	75	153	ishaya	ishaya	PROPN
gujaf-118	75	154	luka	luka	PROPN
gujaf-118	75	155	chechet	chechet	PROPN
gujaf-118	75	156	phd	phd	PROPN
gujaf-118	75	157	,	,	PUNCT
gujaf-118	75	158	muazu	muazu	ADJ
gujaf-118	75	159	saidu	saidu	PROPN
gujaf-118	75	160	badara	badara	PROPN
gujaf-118	75	161	phd	phd	NOUN
gujaf-118	75	162	,	,	PUNCT
gujaf-118	75	163	yunusa	yunusa	PROPN
gujaf-118	75	164	nasiru	nasiru	PROPN
gujaf-118	75	165	phd	phd	PROPN
gujaf-118	75	166	136	136	NUM
gujaf-118	75	167	ix	ix	ADP
gujaf-118	75	168	value	value	NOUN
gujaf-118	75	169	relevance	relevance	NOUN
gujaf-118	75	170	of	of	ADP
gujaf-118	75	171	international	international	ADJ
gujaf-118	75	172	financial	financial	ADJ
gujaf-118	75	173	reporting	reporting	NOUN
gujaf-118	75	174	standard	standard	NOUN
gujaf-118	75	175	4	4	NUM
gujaf-118	75	176	(	(	PUNCT
gujaf-118	75	177	ifrs	ifrs	NOUN
gujaf-118	75	178	4	4	NUM
gujaf-118	75	179	)	)	PUNCT
gujaf-118	75	180	of	of	ADP
gujaf-118	75	181	listed	list	VERB
gujaf-118	75	182	nigerian	nigerian	ADJ
gujaf-118	75	183	insurance	insurance	NOUN
gujaf-118	75	184	firms	firm	NOUN
gujaf-118	75	185	mariya	mariya	PROPN
gujaf-118	75	186	mohammed	mohammed	PROPN
gujaf-118	75	187	hafiz	hafiz	PROPN
gujaf-118	75	188	,	,	PUNCT
gujaf-118	75	189	muhammad	muhammad	PROPN
gujaf-118	75	190	mustapha	mustapha	PROPN
gujaf-118	75	191	bagudo	bagudo	PROPN
gujaf-118	75	192	phd	phd	PROPN
gujaf-118	75	193	,	,	PUNCT
gujaf-118	75	194	salisu	salisu	ADJ
gujaf-118	75	195	abubakar	abubakar	PROPN
gujaf-118	75	196	phd	phd	NOUN
gujaf-118	75	197	145	145	NUM
gujaf-118	75	198	determinants	determinant	NOUN
gujaf-118	75	199	of	of	ADP
gujaf-118	75	200	audit	audit	NOUN
gujaf-118	75	201	fees	fee	NOUN
gujaf-118	75	202	of	of	ADP
gujaf-118	75	203	listed	list	VERB
gujaf-118	75	204	insurance	insurance	NOUN
gujaf-118	75	205	companies	company	NOUN
gujaf-118	75	206	in	in	ADP
gujaf-118	75	207	nigeria	nigeria	PROPN
gujaf-118	75	208	sagir	sagir	PROPN
gujaf-118	75	209	lawal	lawal	PROPN
gujaf-118	75	210	,	,	PUNCT
gujaf-118	75	211	phd	phd	NOUN
gujaf-118	75	212	,	,	PUNCT
gujaf-118	75	213	mohammed	mohammed	PROPN
gujaf-118	75	214	ibrahim	ibrahim	PROPN
gujaf-118	75	215	,	,	PUNCT
gujaf-118	75	216	phd	phd	NOUN
gujaf-118	75	217	158	158	NUM
gujaf-118	75	218	taxation	taxation	NOUN
gujaf-118	75	219	and	and	CCONJ
gujaf-118	75	220	social	social	ADJ
gujaf-118	75	221	services	service	NOUN
gujaf-118	75	222	:	:	PUNCT
gujaf-118	75	223	evidence	evidence	NOUN
gujaf-118	75	224	from	from	ADP
gujaf-118	75	225	nigeria	nigeria	PROPN
gujaf-118	75	226	adegbite	adegbite	PROPN
gujaf-118	75	227	,	,	PUNCT
gujaf-118	75	228	tajudeen	tajudeen	NOUN
gujaf-118	75	229	adejare	adejare	NOUN
gujaf-118	75	230	,	,	PUNCT
gujaf-118	75	231	phd	phd	NOUN
gujaf-118	75	232	,	,	PUNCT
gujaf-118	75	233	abdussamad	abdussamad	PROPN
gujaf-118	75	234	,	,	PUNCT
gujaf-118	75	235	olarinde	olarinde	VERB
gujaf-118	75	236	171	171	NUM
gujaf-118	75	237	ownership	ownership	NOUN
gujaf-118	75	238	structure	structure	NOUN
gujaf-118	75	239	and	and	CCONJ
gujaf-118	75	240	financial	financial	ADJ
gujaf-118	75	241	performance	performance	NOUN
gujaf-118	75	242	of	of	ADP
gujaf-118	75	243	quoted	quote	VERB
gujaf-118	75	244	mortgage	mortgage	NOUN
gujaf-118	75	245	banks	bank	NOUN
gujaf-118	75	246	in	in	ADP
gujaf-118	75	247	nigeria	nigeria	PROPN
gujaf-118	75	248	awotundun	awotundun	PROPN
gujaf-118	75	249	,	,	PUNCT
gujaf-118	75	250	d.	d.	PROPN
gujaf-118	75	251	a.	a.	PROPN
gujaf-118	75	252	,	,	PUNCT
gujaf-118	75	253	phd	phd	NOUN
gujaf-118	75	254	,	,	PUNCT
gujaf-118	75	255	jinadu	jinadu	ADJ
gujaf-118	75	256	,	,	PUNCT
gujaf-118	75	257	m.	m.	PROPN
gujaf-118	75	258	y.	y.	PROPN
gujaf-118	75	259	b.	b.	PROPN
gujaf-118	75	260	,	,	PUNCT
gujaf-118	75	261	fakunmoju	fakunmoju	PROPN
gujaf-118	75	262	,	,	PUNCT
gujaf-118	75	263	s.	s.	PROPN
gujaf-118	75	264	k.	k.	PROPN
gujaf-118	75	265	,	,	PUNCT
gujaf-118	75	266	phd	phd	PROPN
gujaf-118	75	267	.	.	PROPN
gujaf-118	75	268	183	183	NUM
gujaf-118	75	269	capital	capital	NOUN
gujaf-118	75	270	structure	structure	NOUN
gujaf-118	75	271	and	and	CCONJ
gujaf-118	75	272	profitability	profitability	NOUN
gujaf-118	75	273	of	of	ADP
gujaf-118	75	274	listed	list	VERB
gujaf-118	75	275	deposit	deposit	NOUN
gujaf-118	75	276	money	money	NOUN
gujaf-118	75	277	banks	bank	NOUN
gujaf-118	75	278	in	in	ADP
gujaf-118	75	279	nigeria	nigeria	PROPN
gujaf-118	75	280	rahji	rahji	PROPN
gujaf-118	75	281	ohize	ohize	PROPN
gujaf-118	75	282	ibrahim	ibrahim	PROPN
gujaf-118	75	283	,	,	PUNCT
gujaf-118	75	284	kamaldeen	kamaldeen	VERB
gujaf-118	75	285	ibraheem	ibraheem	PROPN
gujaf-118	75	286	nageri	nageri	PROPN
gujaf-118	75	287	,	,	PUNCT
gujaf-118	75	288	phd	phd	NOUN
gujaf-118	75	289	,	,	PUNCT
gujaf-118	75	290	abdullai	abdullai	NOUN
gujaf-118	75	291	agbaje	agbaje	NOUN
gujaf-118	75	292	salami	salami	NOUN
gujaf-118	75	293	,	,	PUNCT
gujaf-118	75	294	phd	phd	NOUN
gujaf-118	75	295	194	194	NUM
gujaf-118	75	296	1	1	NUM
gujaf-118	75	297	value	value	NOUN
gujaf-118	75	298	relevance	relevance	NOUN
gujaf-118	75	299	of	of	ADP
gujaf-118	75	300	earnings	earning	NOUN
gujaf-118	75	301	and	and	CCONJ
gujaf-118	75	302	book	book	NOUN
gujaf-118	75	303	value	value	NOUN
gujaf-118	75	304	:	:	PUNCT
gujaf-118	75	305	a	a	DET
gujaf-118	75	306	comparative	comparative	ADJ
gujaf-118	75	307	analysis	analysis	NOUN
gujaf-118	75	308	between	between	ADP
gujaf-118	75	309	big4	big4	NOUN
gujaf-118	75	310	and	and	CCONJ
gujaf-118	75	311	non	non	ADJ
gujaf-118	75	312	-	-	ADJ
gujaf-118	75	313	big4	big4	ADJ
gujaf-118	75	314	audited	audit	VERB
gujaf-118	75	315	listed	list	VERB
gujaf-118	75	316	firms	firm	NOUN
gujaf-118	75	317	in	in	ADP
gujaf-118	75	318	nigeria	nigeria	PROPN
gujaf-118	75	319	abdu	abdu	PROPN
gujaf-118	75	320	abubakar	abubakar	PROPN
gujaf-118	75	321	department	department	PROPN
gujaf-118	75	322	of	of	ADP
gujaf-118	75	323	accounting	account	VERB
gujaf-118	75	324	abu	abu	PROPN
gujaf-118	75	325	business	business	PROPN
gujaf-118	75	326	school	school	PROPN
gujaf-118	75	327	ahmadu	ahmadu	PROPN
gujaf-118	75	328	bello	bello	PROPN
gujaf-118	75	329	university	university	PROPN
gujaf-118	75	330	,	,	PUNCT
gujaf-118	75	331	zaria	zaria	PROPN
gujaf-118	75	332	.	.	PUNCT
gujaf-118	76	1	abubakarabdu26@gmail.com	abubakarabdu26@gmail.com	PROPN
gujaf-118	76	2	ishaya	ishaya	PROPN
gujaf-118	76	3	luka	luka	PROPN
gujaf-118	76	4	chechet	chechet	PROPN
gujaf-118	76	5	phd	phd	NOUN
gujaf-118	76	6	professor	professor	NOUN
gujaf-118	76	7	of	of	ADP
gujaf-118	76	8	accounting	accounting	NOUN
gujaf-118	76	9	and	and	CCONJ
gujaf-118	76	10	finance	finance	PROPN
gujaf-118	76	11	department	department	PROPN
gujaf-118	76	12	of	of	ADP
gujaf-118	76	13	accounting	account	VERB
gujaf-118	76	14	abu	abu	PROPN
gujaf-118	76	15	business	business	PROPN
gujaf-118	76	16	school	school	PROPN
gujaf-118	76	17	ahmadu	ahmadu	PROPN
gujaf-118	76	18	bello	bello	PROPN
gujaf-118	76	19	university	university	PROPN
gujaf-118	76	20	,	,	PUNCT
gujaf-118	76	21	zaria	zaria	PROPN
gujaf-118	76	22	.	.	PUNCT
gujaf-118	77	1	muazu	muazu	PROPN
gujaf-118	77	2	saidu	saidu	PROPN
gujaf-118	77	3	badara	badara	PROPN
gujaf-118	77	4	phd	phd	PROPN
gujaf-118	77	5	department	department	PROPN
gujaf-118	77	6	of	of	ADP
gujaf-118	77	7	accounting	accounting	PROPN
gujaf-118	77	8	abu	abu	PROPN
gujaf-118	77	9	business	business	PROPN
gujaf-118	77	10	school	school	PROPN
gujaf-118	77	11	ahmadu	ahmadu	PROPN
gujaf-118	77	12	bello	bello	PROPN
gujaf-118	77	13	university	university	PROPN
gujaf-118	77	14	,	,	PUNCT
gujaf-118	77	15	zaria	zaria	PROPN
gujaf-118	77	16	.	.	PUNCT
gujaf-118	78	1	yunusa	yunusa	PROPN
gujaf-118	78	2	nasiru	nasiru	PROPN
gujaf-118	78	3	phd	phd	PROPN
gujaf-118	78	4	department	department	PROPN
gujaf-118	78	5	of	of	ADP
gujaf-118	78	6	accounting	accounting	PROPN
gujaf-118	78	7	abu	abu	PROPN
gujaf-118	78	8	business	business	PROPN
gujaf-118	78	9	school	school	PROPN
gujaf-118	78	10	ahmadu	ahmadu	PROPN
gujaf-118	78	11	bello	bello	PROPN
gujaf-118	78	12	university	university	PROPN
gujaf-118	78	13	,	,	PUNCT
gujaf-118	78	14	zaria	zaria	PROPN
gujaf-118	78	15	.	.	PUNCT
gujaf-118	79	1	abstract	abstract	ADJ
gujaf-118	79	2	this	this	DET
gujaf-118	79	3	study	study	NOUN
gujaf-118	79	4	empirically	empirically	ADV
gujaf-118	79	5	examined	examine	VERB
gujaf-118	79	6	the	the	DET
gujaf-118	79	7	comparative	comparative	ADJ
gujaf-118	79	8	value	value	NOUN
gujaf-118	79	9	relevance	relevance	NOUN
gujaf-118	79	10	of	of	ADP
gujaf-118	79	11	earnings	earning	NOUN
gujaf-118	79	12	and	and	CCONJ
gujaf-118	79	13	book	book	NOUN
gujaf-118	79	14	value	value	NOUN
gujaf-118	79	15	between	between	ADP
gujaf-118	79	16	big4	big4	NOUN
gujaf-118	79	17	and	and	CCONJ
gujaf-118	79	18	non	non	ADJ
gujaf-118	79	19	-	-	ADJ
gujaf-118	79	20	big4	big4	ADJ
gujaf-118	79	21	audited	audit	VERB
gujaf-118	79	22	listed	list	VERB
gujaf-118	79	23	firms	firm	NOUN
gujaf-118	79	24	in	in	ADP
gujaf-118	79	25	nigeria	nigeria	PROPN
gujaf-118	79	26	.	.	PUNCT
gujaf-118	80	1	the	the	DET
gujaf-118	80	2	study	study	NOUN
gujaf-118	80	3	covered	cover	VERB
gujaf-118	80	4	161	161	NUM
gujaf-118	80	5	listed	list	VERB
gujaf-118	80	6	firms	firm	NOUN
gujaf-118	80	7	for	for	ADP
gujaf-118	80	8	the	the	DET
gujaf-118	80	9	period	period	NOUN
gujaf-118	80	10	2014	2014	NUM
gujaf-118	80	11	-2019	-2019	SYM
gujaf-118	80	12	.	.	PUNCT
gujaf-118	81	1	however	however	ADV
gujaf-118	81	2	,	,	PUNCT
gujaf-118	81	3	an	an	DET
gujaf-118	81	4	adjusted	adjusted	ADJ
gujaf-118	81	5	population	population	NOUN
gujaf-118	81	6	of	of	ADP
gujaf-118	81	7	154	154	NUM
gujaf-118	81	8	firms	firm	NOUN
gujaf-118	81	9	was	be	AUX
gujaf-118	81	10	used	use	VERB
gujaf-118	81	11	with	with	ADP
gujaf-118	81	12	aid	aid	NOUN
gujaf-118	81	13	of	of	ADP
gujaf-118	81	14	a	a	DET
gujaf-118	81	15	filter	filter	NOUN
gujaf-118	81	16	.	.	PUNCT
gujaf-118	82	1	the	the	DET
gujaf-118	82	2	study	study	NOUN
gujaf-118	82	3	employed	employ	VERB
gujaf-118	82	4	quantitative	quantitative	ADJ
gujaf-118	82	5	data	datum	NOUN
gujaf-118	82	6	extracted	extract	VERB
gujaf-118	82	7	from	from	ADP
gujaf-118	82	8	the	the	DET
gujaf-118	82	9	annual	annual	ADJ
gujaf-118	82	10	reports	report	NOUN
gujaf-118	82	11	of	of	ADP
gujaf-118	82	12	the	the	DET
gujaf-118	82	13	sampled	sample	VERB
gujaf-118	82	14	firms	firm	NOUN
gujaf-118	82	15	and	and	CCONJ
gujaf-118	82	16	the	the	DET
gujaf-118	82	17	study	study	NOUN
gujaf-118	82	18	aligns	align	VERB
gujaf-118	82	19	itself	itself	PRON
gujaf-118	82	20	to	to	ADP
gujaf-118	82	21	positivist	positivist	ADJ
gujaf-118	82	22	paradigm	paradigm	NOUN
gujaf-118	82	23	.	.	PUNCT
gujaf-118	83	1	data	datum	NOUN
gujaf-118	83	2	were	be	AUX
gujaf-118	83	3	analyzed	analyze	VERB
gujaf-118	83	4	based	base	VERB
gujaf-118	83	5	on	on	ADP
gujaf-118	83	6	multiple	multiple	ADJ
gujaf-118	83	7	regression	regression	NOUN
gujaf-118	83	8	technique	technique	NOUN
gujaf-118	83	9	with	with	ADP
gujaf-118	83	10	the	the	DET
gujaf-118	83	11	aid	aid	NOUN
gujaf-118	83	12	of	of	ADP
gujaf-118	83	13	stata	stata	NOUN
gujaf-118	83	14	,	,	PUNCT
gujaf-118	83	15	and	and	CCONJ
gujaf-118	83	16	the	the	DET
gujaf-118	83	17	study	study	NOUN
gujaf-118	83	18	revealed	reveal	VERB
gujaf-118	83	19	that	that	SCONJ
gujaf-118	83	20	both	both	DET
gujaf-118	83	21	eps	eps	PROPN
gujaf-118	83	22	and	and	CCONJ
gujaf-118	83	23	bvp	bvp	NOUN
gujaf-118	83	24	are	be	AUX
gujaf-118	83	25	value	value	NOUN
gujaf-118	83	26	relevant	relevant	ADJ
gujaf-118	83	27	in	in	ADP
gujaf-118	83	28	both	both	DET
gujaf-118	83	29	models	model	NOUN
gujaf-118	83	30	.	.	PUNCT
gujaf-118	84	1	however	however	ADV
gujaf-118	84	2	,	,	PUNCT
gujaf-118	84	3	eps	eps	PROPN
gujaf-118	84	4	and	and	CCONJ
gujaf-118	84	5	bvp	bvp	NOUN
gujaf-118	84	6	in	in	ADP
gujaf-118	84	7	the	the	DET
gujaf-118	84	8	first	first	ADJ
gujaf-118	84	9	model	model	NOUN
gujaf-118	84	10	are	be	AUX
gujaf-118	84	11	more	more	ADJ
gujaf-118	84	12	value	value	NOUN
gujaf-118	84	13	relevant	relevant	ADJ
gujaf-118	84	14	.	.	PUNCT
gujaf-118	85	1	on	on	ADP
gujaf-118	85	2	the	the	DET
gujaf-118	85	3	whole	whole	NOUN
gujaf-118	85	4	,	,	PUNCT
gujaf-118	85	5	the	the	DET
gujaf-118	85	6	study	study	NOUN
gujaf-118	85	7	found	find	VERB
gujaf-118	85	8	that	that	SCONJ
gujaf-118	85	9	accounting	accounting	NOUN
gujaf-118	85	10	information	information	NOUN
gujaf-118	85	11	of	of	ADP
gujaf-118	85	12	firms	firm	NOUN
gujaf-118	85	13	audited	audit	VERB
gujaf-118	85	14	by	by	ADP
gujaf-118	85	15	non	non	ADJ
gujaf-118	85	16	-	-	ADJ
gujaf-118	85	17	big4	big4	ADJ
gujaf-118	85	18	audit	audit	NOUN
gujaf-118	85	19	firms	firm	NOUN
gujaf-118	85	20	is	be	AUX
gujaf-118	85	21	more	more	ADJ
gujaf-118	85	22	value	value	NOUN
gujaf-118	85	23	relevant	relevant	ADJ
gujaf-118	85	24	than	than	ADP
gujaf-118	85	25	that	that	PRON
gujaf-118	85	26	audited	audit	VERB
gujaf-118	85	27	by	by	ADP
gujaf-118	85	28	big4	big4	NOUN
gujaf-118	85	29	audit	audit	NOUN
gujaf-118	85	30	firm	firm	NOUN
gujaf-118	85	31	.	.	PUNCT
gujaf-118	86	1	thus	thus	ADV
gujaf-118	86	2	,	,	PUNCT
gujaf-118	86	3	the	the	DET
gujaf-118	86	4	study	study	NOUN
gujaf-118	86	5	recommends	recommend	VERB
gujaf-118	86	6	inter	inter	ADJ
gujaf-118	86	7	-	-	ADJ
gujaf-118	86	8	alia	alia	ADJ
gujaf-118	86	9	that	that	SCONJ
gujaf-118	86	10	regulatory	regulatory	ADJ
gujaf-118	86	11	authorities	authority	NOUN
gujaf-118	86	12	such	such	ADJ
gujaf-118	86	13	as	as	ADP
gujaf-118	86	14	cbn	cbn	PROPN
gujaf-118	86	15	and	and	CCONJ
gujaf-118	86	16	sec	sec	PROPN
gujaf-118	86	17	should	should	AUX
gujaf-118	86	18	ensure	ensure	VERB
gujaf-118	86	19	that	that	SCONJ
gujaf-118	86	20	firms	firm	NOUN
gujaf-118	86	21	engage	engage	VERB
gujaf-118	86	22	the	the	DET
gujaf-118	86	23	service	service	NOUN
gujaf-118	86	24	of	of	ADP
gujaf-118	86	25	audit	audit	NOUN
gujaf-118	86	26	firms	firm	NOUN
gujaf-118	86	27	not	not	PART
gujaf-118	86	28	necessarily	necessarily	ADV
gujaf-118	86	29	the	the	DET
gujaf-118	86	30	big4	big4	NOUN
gujaf-118	86	31	audit	audit	NOUN
gujaf-118	86	32	firms	firm	NOUN
gujaf-118	86	33	as	as	SCONJ
gujaf-118	86	34	this	this	PRON
gujaf-118	86	35	helps	helps	AUX
gujaf-118	86	36	improve	improve	VERB
gujaf-118	86	37	the	the	DET
gujaf-118	86	38	credibility	credibility	NOUN
gujaf-118	86	39	of	of	ADP
gujaf-118	86	40	the	the	DET
gujaf-118	86	41	report	report	NOUN
gujaf-118	86	42	.	.	PUNCT
gujaf-118	87	1	keywords	keyword	NOUN
gujaf-118	87	2	:	:	PUNCT
gujaf-118	87	3	accounting	account	VERB
gujaf-118	87	4	information	information	NOUN
gujaf-118	87	5	,	,	PUNCT
gujaf-118	87	6	earnings	earning	NOUN
gujaf-118	87	7	per	per	ADP
gujaf-118	87	8	share	share	NOUN
gujaf-118	87	9	,	,	PUNCT
gujaf-118	87	10	book	book	NOUN
gujaf-118	87	11	value	value	NOUN
gujaf-118	87	12	per	per	ADP
gujaf-118	87	13	share	share	NOUN
gujaf-118	87	14	,	,	PUNCT
gujaf-118	87	15	big4	big4	NOUN
gujaf-118	87	16	audit	audit	NOUN
gujaf-118	87	17	firms	firm	NOUN
gujaf-118	87	18	,	,	PUNCT
gujaf-118	87	19	non	non	ADJ
gujaf-118	87	20	-	-	ADJ
gujaf-118	87	21	big4	big4	ADJ
gujaf-118	87	22	audit	audit	NOUN
gujaf-118	87	23	firms	firm	NOUN
gujaf-118	87	24	.	.	PUNCT
gujaf-118	88	1	1	1	X
gujaf-118	88	2	.	.	X
gujaf-118	88	3	introduction	introduction	NOUN
gujaf-118	88	4	the	the	DET
gujaf-118	88	5	essence	essence	NOUN
gujaf-118	88	6	of	of	ADP
gujaf-118	88	7	accounting	accounting	NOUN
gujaf-118	88	8	report	report	NOUN
gujaf-118	88	9	is	be	AUX
gujaf-118	88	10	to	to	PART
gujaf-118	88	11	provide	provide	VERB
gujaf-118	88	12	stakeholders	stakeholder	NOUN
gujaf-118	88	13	with	with	ADP
gujaf-118	88	14	information	information	NOUN
gujaf-118	88	15	as	as	ADP
gujaf-118	88	16	to	to	ADP
gujaf-118	88	17	the	the	DET
gujaf-118	88	18	economic	economic	ADJ
gujaf-118	88	19	reality	reality	NOUN
gujaf-118	88	20	of	of	ADP
gujaf-118	88	21	the	the	DET
gujaf-118	88	22	firm	firm	NOUN
gujaf-118	88	23	to	to	PART
gujaf-118	88	24	which	which	PRON
gujaf-118	88	25	they	they	PRON
gujaf-118	88	26	own	own	VERB
gujaf-118	88	27	a	a	DET
gujaf-118	88	28	stake	stake	NOUN
gujaf-118	88	29	.	.	PUNCT
gujaf-118	89	1	this	this	DET
gujaf-118	89	2	information	information	NOUN
gujaf-118	89	3	must	must	AUX
gujaf-118	89	4	have	have	VERB
gujaf-118	89	5	the	the	DET
gujaf-118	89	6	ingredients	ingredient	NOUN
gujaf-118	89	7	necessary	necessary	ADJ
gujaf-118	89	8	to	to	PART
gujaf-118	89	9	be	be	AUX
gujaf-118	89	10	of	of	ADP
gujaf-118	89	11	relevance	relevance	NOUN
gujaf-118	89	12	for	for	ADP
gujaf-118	89	13	use	use	NOUN
gujaf-118	89	14	in	in	ADP
gujaf-118	89	15	the	the	DET
gujaf-118	89	16	investment	investment	NOUN
gujaf-118	89	17	decision	decision	NOUN
gujaf-118	89	18	of	of	ADP
gujaf-118	89	19	the	the	DET
gujaf-118	89	20	investors	investor	NOUN
gujaf-118	89	21	thus	thus	ADV
gujaf-118	89	22	influencing	influence	VERB
gujaf-118	89	23	the	the	DET
gujaf-118	89	24	value	value	NOUN
gujaf-118	89	25	of	of	ADP
gujaf-118	89	26	the	the	DET
gujaf-118	89	27	firm	firm	NOUN
gujaf-118	89	28	.	.	PUNCT
gujaf-118	90	1	hence	hence	ADV
gujaf-118	90	2	,	,	PUNCT
gujaf-118	90	3	the	the	DET
gujaf-118	90	4	concept	concept	NOUN
gujaf-118	90	5	of	of	ADP
gujaf-118	90	6	value	value	NOUN
gujaf-118	90	7	relevance	relevance	NOUN
gujaf-118	90	8	,	,	PUNCT
gujaf-118	90	9	rooted	root	VERB
gujaf-118	90	10	on	on	ADP
gujaf-118	90	11	the	the	DET
gujaf-118	90	12	pillars	pillar	NOUN
gujaf-118	90	13	of	of	ADP
gujaf-118	90	14	relevance	relevance	NOUN
gujaf-118	90	15	and	and	CCONJ
gujaf-118	90	16	reliability	reliability	NOUN
gujaf-118	90	17	.	.	PUNCT
gujaf-118	91	1	it	it	PRON
gujaf-118	91	2	has	have	VERB
gujaf-118	91	3	to	to	PART
gujaf-118	91	4	do	do	VERB
gujaf-118	91	5	with	with	ADP
gujaf-118	91	6	the	the	DET
gujaf-118	91	7	ability	ability	NOUN
gujaf-118	91	8	of	of	ADP
gujaf-118	91	9	accounting	accounting	NOUN
gujaf-118	91	10	figures	figure	NOUN
gujaf-118	91	11	to	to	ADP
gujaf-118	91	12	mailto:abubakarabdu26@gmail.com	mailto:abubakarabdu26@gmail.com	PROPN
gujaf-118	91	13	2	2	NUM
gujaf-118	91	14	summarize	summarize	VERB
gujaf-118	91	15	the	the	DET
gujaf-118	91	16	fundamentals	fundamental	NOUN
gujaf-118	91	17	that	that	PRON
gujaf-118	91	18	support	support	VERB
gujaf-118	91	19	stock	stock	NOUN
gujaf-118	91	20	values	value	NOUN
gujaf-118	91	21	.	.	PUNCT
gujaf-118	92	1	levitt	levitt	PROPN
gujaf-118	92	2	(	(	PUNCT
gujaf-118	92	3	1998	1998	NUM
gujaf-118	92	4	)	)	PUNCT
gujaf-118	92	5	viewed	view	VERB
gujaf-118	92	6	value	value	NOUN
gujaf-118	92	7	relevance	relevance	NOUN
gujaf-118	92	8	as	as	ADP
gujaf-118	92	9	the	the	DET
gujaf-118	92	10	nexus	nexus	NOUN
gujaf-118	92	11	that	that	PRON
gujaf-118	92	12	exists	exist	VERB
gujaf-118	92	13	between	between	ADP
gujaf-118	92	14	accounting	accounting	NOUN
gujaf-118	92	15	information	information	NOUN
gujaf-118	92	16	and	and	CCONJ
gujaf-118	92	17	share	share	NOUN
gujaf-118	92	18	price	price	NOUN
gujaf-118	92	19	.	.	PUNCT
gujaf-118	93	1	financial	financial	ADJ
gujaf-118	93	2	statements	statement	NOUN
gujaf-118	93	3	form	form	VERB
gujaf-118	93	4	part	part	NOUN
gujaf-118	93	5	of	of	ADP
gujaf-118	93	6	the	the	DET
gujaf-118	93	7	key	key	ADJ
gujaf-118	93	8	mechanisms	mechanism	NOUN
gujaf-118	93	9	through	through	ADP
gujaf-118	93	10	which	which	PRON
gujaf-118	93	11	listed	list	VERB
gujaf-118	93	12	firms	firm	NOUN
gujaf-118	93	13	transmit	transmit	VERB
gujaf-118	93	14	financial	financial	ADJ
gujaf-118	93	15	information	information	NOUN
gujaf-118	93	16	to	to	ADP
gujaf-118	93	17	investors	investor	NOUN
gujaf-118	93	18	and	and	CCONJ
gujaf-118	93	19	the	the	DET
gujaf-118	93	20	general	general	ADJ
gujaf-118	93	21	public	public	NOUN
gujaf-118	93	22	(	(	PUNCT
gujaf-118	93	23	kaushalya	kaushalya	NOUN
gujaf-118	93	24	and	and	CCONJ
gujaf-118	93	25	kehelwalatenna	kehelwalatenna	NOUN
gujaf-118	93	26	,	,	PUNCT
gujaf-118	93	27	2020	2020	NUM
gujaf-118	93	28	)	)	PUNCT
gujaf-118	93	29	.	.	PUNCT
gujaf-118	94	1	accounting	accounting	NOUN
gujaf-118	94	2	information	information	NOUN
gujaf-118	94	3	is	be	AUX
gujaf-118	94	4	considered	consider	VERB
gujaf-118	94	5	value	value	NOUN
gujaf-118	94	6	relevant	relevant	ADJ
gujaf-118	94	7	when	when	SCONJ
gujaf-118	94	8	it	it	PRON
gujaf-118	94	9	influences	influence	VERB
gujaf-118	94	10	the	the	DET
gujaf-118	94	11	investors	investor	NOUN
gujaf-118	94	12	'	'	PART
gujaf-118	94	13	decision	decision	NOUN
gujaf-118	94	14	with	with	ADP
gujaf-118	94	15	regards	regard	NOUN
gujaf-118	94	16	investment	investment	NOUN
gujaf-118	94	17	(	(	PUNCT
gujaf-118	94	18	uwuigbe	uwuigbe	NOUN
gujaf-118	94	19	,	,	PUNCT
gujaf-118	94	20	uwuigbe	uwuigbe	NOUN
gujaf-118	94	21	,	,	PUNCT
gujaf-118	94	22	jafaru	jafaru	PROPN
gujaf-118	94	23	,	,	PUNCT
gujaf-118	94	24	igbinoba	igbinoba	NOUN
gujaf-118	94	25	,	,	PUNCT
gujaf-118	94	26	&	&	CCONJ
gujaf-118	94	27	oladipo	oladipo	PROPN
gujaf-118	94	28	,	,	PUNCT
gujaf-118	94	29	2016	2016	NUM
gujaf-118	94	30	;	;	PUNCT
gujaf-118	94	31	chaudhry	chaudhry	PROPN
gujaf-118	94	32	&	&	CCONJ
gujaf-118	94	33	sam	sam	PROPN
gujaf-118	94	34	,	,	PUNCT
gujaf-118	94	35	2014	2014	NUM
gujaf-118	94	36	)	)	PUNCT
gujaf-118	94	37	.	.	PUNCT
gujaf-118	95	1	plethora	plethora	ADV
gujaf-118	95	2	of	of	ADP
gujaf-118	95	3	studies	study	NOUN
gujaf-118	95	4	was	be	AUX
gujaf-118	95	5	conducted	conduct	VERB
gujaf-118	95	6	in	in	ADP
gujaf-118	95	7	the	the	DET
gujaf-118	95	8	field	field	NOUN
gujaf-118	95	9	of	of	ADP
gujaf-118	95	10	value	value	NOUN
gujaf-118	95	11	relevance	relevance	NOUN
gujaf-118	95	12	in	in	ADP
gujaf-118	95	13	advanced	advanced	ADJ
gujaf-118	95	14	and	and	CCONJ
gujaf-118	95	15	developing	develop	VERB
gujaf-118	95	16	economies	economy	NOUN
gujaf-118	95	17	.	.	PUNCT
gujaf-118	96	1	these	these	DET
gujaf-118	96	2	studies	study	NOUN
gujaf-118	96	3	looked	look	VERB
gujaf-118	96	4	at	at	ADP
gujaf-118	96	5	value	value	NOUN
gujaf-118	96	6	relevance	relevance	NOUN
gujaf-118	96	7	from	from	ADP
gujaf-118	96	8	different	different	ADJ
gujaf-118	96	9	viewpoints	viewpoint	NOUN
gujaf-118	96	10	such	such	ADJ
gujaf-118	96	11	as	as	ADP
gujaf-118	96	12	pre	pre	ADJ
gujaf-118	96	13	and	and	CCONJ
gujaf-118	96	14	post	post	VERB
gujaf-118	96	15	ifrs	ifrs	ADJ
gujaf-118	96	16	introduction	introduction	NOUN
gujaf-118	96	17	(	(	PUNCT
gujaf-118	96	18	prihatni	prihatni	NOUN
gujaf-118	96	19	,	,	PUNCT
gujaf-118	96	20	subroto	subroto	NOUN
gujaf-118	96	21	,	,	PUNCT
gujaf-118	96	22	saraswati	saraswati	PROPN
gujaf-118	96	23	&	&	CCONJ
gujaf-118	96	24	purnomosidi	purnomosidi	PROPN
gujaf-118	96	25	,	,	PUNCT
gujaf-118	96	26	2018	2018	NUM
gujaf-118	96	27	)	)	PUNCT
gujaf-118	96	28	,	,	PUNCT
gujaf-118	96	29	sector	sector	NOUN
gujaf-118	96	30	analysis	analysis	NOUN
gujaf-118	96	31	(	(	PUNCT
gujaf-118	96	32	aruwa	aruwa	PROPN
gujaf-118	96	33	&	&	CCONJ
gujaf-118	96	34	naburgi	naburgi	PROPN
gujaf-118	96	35	,	,	PUNCT
gujaf-118	96	36	2015	2015	NUM
gujaf-118	96	37	)	)	PUNCT
gujaf-118	96	38	,	,	PUNCT
gujaf-118	96	39	cross	cross	VERB
gujaf-118	96	40	country	country	NOUN
gujaf-118	96	41	analysis	analysis	NOUN
gujaf-118	96	42	(	(	PUNCT
gujaf-118	96	43	elbakry	elbakry	NOUN
gujaf-118	96	44	,	,	PUNCT
gujaf-118	96	45	2016	2016	NUM
gujaf-118	96	46	)	)	PUNCT
gujaf-118	96	47	,	,	PUNCT
gujaf-118	96	48	and	and	CCONJ
gujaf-118	96	49	traditional	traditional	ADJ
gujaf-118	96	50	ohlson	ohlson	NOUN
gujaf-118	96	51	’s	’s	PART
gujaf-118	96	52	analysis	analysis	NOUN
gujaf-118	96	53	.	.	PUNCT
gujaf-118	97	1	however	however	ADV
gujaf-118	97	2	,	,	PUNCT
gujaf-118	97	3	this	this	DET
gujaf-118	97	4	study	study	NOUN
gujaf-118	97	5	seeks	seek	VERB
gujaf-118	97	6	to	to	PART
gujaf-118	97	7	examine	examine	VERB
gujaf-118	97	8	comparatively	comparatively	ADV
gujaf-118	97	9	,	,	PUNCT
gujaf-118	97	10	the	the	DET
gujaf-118	97	11	value	value	NOUN
gujaf-118	97	12	relevance	relevance	NOUN
gujaf-118	97	13	of	of	ADP
gujaf-118	97	14	earnings	earning	NOUN
gujaf-118	97	15	and	and	CCONJ
gujaf-118	97	16	book	book	NOUN
gujaf-118	97	17	value	value	NOUN
gujaf-118	97	18	between	between	ADP
gujaf-118	97	19	big4	big4	PROPN
gujaf-118	97	20	and	and	CCONJ
gujaf-118	97	21	nonbig4	nonbig4	NOUN
gujaf-118	97	22	audited	audit	VERB
gujaf-118	97	23	listed	list	VERB
gujaf-118	97	24	firms	firm	NOUN
gujaf-118	97	25	in	in	ADP
gujaf-118	97	26	nigeria	nigeria	PROPN
gujaf-118	97	27	.	.	PUNCT
gujaf-118	98	1	a	a	DET
gujaf-118	98	2	priori	priori	ADJ
gujaf-118	98	3	expectation	expectation	NOUN
gujaf-118	98	4	of	of	ADP
gujaf-118	98	5	the	the	DET
gujaf-118	98	6	study	study	NOUN
gujaf-118	98	7	is	be	AUX
gujaf-118	98	8	that	that	SCONJ
gujaf-118	98	9	the	the	DET
gujaf-118	98	10	investors	investor	NOUN
gujaf-118	98	11	and	and	CCONJ
gujaf-118	98	12	the	the	DET
gujaf-118	98	13	general	general	ADJ
gujaf-118	98	14	public	public	NOUN
gujaf-118	98	15	would	would	AUX
gujaf-118	98	16	be	be	AUX
gujaf-118	98	17	able	able	ADJ
gujaf-118	98	18	to	to	PART
gujaf-118	98	19	determine	determine	VERB
gujaf-118	98	20	the	the	DET
gujaf-118	98	21	accounting	accounting	NOUN
gujaf-118	98	22	information	information	NOUN
gujaf-118	98	23	that	that	PRON
gujaf-118	98	24	is	be	AUX
gujaf-118	98	25	more	more	ADJ
gujaf-118	98	26	value	value	NOUN
gujaf-118	98	27	relevant	relevant	ADJ
gujaf-118	98	28	between	between	ADP
gujaf-118	98	29	the	the	DET
gujaf-118	98	30	firms	firm	NOUN
gujaf-118	98	31	audited	audit	VERB
gujaf-118	98	32	by	by	ADP
gujaf-118	98	33	big4	big4	NOUN
gujaf-118	98	34	audit	audit	NOUN
gujaf-118	98	35	firms	firm	NOUN
gujaf-118	98	36	and	and	CCONJ
gujaf-118	98	37	those	those	PRON
gujaf-118	98	38	audited	audit	VERB
gujaf-118	98	39	by	by	ADP
gujaf-118	98	40	non	non	ADJ
gujaf-118	98	41	-	-	ADJ
gujaf-118	98	42	big4	big4	ADJ
gujaf-118	98	43	audit	audit	NOUN
gujaf-118	98	44	firms	firm	NOUN
gujaf-118	98	45	.	.	PUNCT
gujaf-118	99	1	it	it	PRON
gujaf-118	99	2	ensures	ensure	VERB
gujaf-118	99	3	that	that	SCONJ
gujaf-118	99	4	a	a	DET
gujaf-118	99	5	company	company	NOUN
gujaf-118	99	6	's	's	PART
gujaf-118	99	7	credibility	credibility	NOUN
gujaf-118	99	8	with	with	ADP
gujaf-118	99	9	investors	investor	NOUN
gujaf-118	99	10	and	and	CCONJ
gujaf-118	99	11	shareholders	shareholder	NOUN
gujaf-118	99	12	is	be	AUX
gujaf-118	99	13	preserved	preserve	VERB
gujaf-118	99	14	.	.	PUNCT
gujaf-118	100	1	the	the	DET
gujaf-118	100	2	findings	finding	NOUN
gujaf-118	100	3	of	of	ADP
gujaf-118	100	4	the	the	DET
gujaf-118	100	5	previous	previous	ADJ
gujaf-118	100	6	studies	study	NOUN
gujaf-118	100	7	on	on	ADP
gujaf-118	100	8	the	the	DET
gujaf-118	100	9	value	value	NOUN
gujaf-118	100	10	relevance	relevance	NOUN
gujaf-118	100	11	of	of	ADP
gujaf-118	100	12	accounting	accounting	NOUN
gujaf-118	100	13	numbers	number	NOUN
gujaf-118	100	14	were	be	AUX
gujaf-118	100	15	diverse	diverse	ADJ
gujaf-118	100	16	and	and	CCONJ
gujaf-118	100	17	inconsistent	inconsistent	ADJ
gujaf-118	100	18	.	.	PUNCT
gujaf-118	101	1	also	also	ADV
gujaf-118	101	2	,	,	PUNCT
gujaf-118	101	3	the	the	DET
gujaf-118	101	4	previous	previous	ADJ
gujaf-118	101	5	studies	study	NOUN
gujaf-118	101	6	failed	fail	VERB
gujaf-118	101	7	to	to	PART
gujaf-118	101	8	look	look	VERB
gujaf-118	101	9	at	at	ADP
gujaf-118	101	10	value	value	NOUN
gujaf-118	101	11	relevance	relevance	NOUN
gujaf-118	101	12	from	from	ADP
gujaf-118	101	13	the	the	DET
gujaf-118	101	14	view	view	NOUN
gujaf-118	101	15	point	point	NOUN
gujaf-118	101	16	of	of	ADP
gujaf-118	101	17	comparison	comparison	NOUN
gujaf-118	101	18	between	between	ADP
gujaf-118	101	19	the	the	DET
gujaf-118	101	20	firms	firm	NOUN
gujaf-118	101	21	that	that	PRON
gujaf-118	101	22	were	be	AUX
gujaf-118	101	23	audited	audit	VERB
gujaf-118	101	24	by	by	ADP
gujaf-118	101	25	big4	big4	NOUN
gujaf-118	101	26	and	and	CCONJ
gujaf-118	101	27	those	those	PRON
gujaf-118	101	28	that	that	PRON
gujaf-118	101	29	were	be	AUX
gujaf-118	101	30	audited	audit	VERB
gujaf-118	101	31	by	by	ADP
gujaf-118	101	32	nonbig4	nonbig4	ADJ
gujaf-118	101	33	audit	audit	NOUN
gujaf-118	101	34	firms	firm	NOUN
gujaf-118	101	35	in	in	ADP
gujaf-118	101	36	nigeria	nigeria	PROPN
gujaf-118	101	37	or	or	CCONJ
gujaf-118	101	38	in	in	ADP
gujaf-118	101	39	any	any	DET
gujaf-118	101	40	part	part	NOUN
gujaf-118	101	41	of	of	ADP
gujaf-118	101	42	the	the	DET
gujaf-118	101	43	world	world	NOUN
gujaf-118	101	44	.	.	PUNCT
gujaf-118	102	1	to	to	PART
gujaf-118	102	2	fill	fill	VERB
gujaf-118	102	3	this	this	DET
gujaf-118	102	4	vacuum	vacuum	NOUN
gujaf-118	102	5	,	,	PUNCT
gujaf-118	102	6	therefore	therefore	ADV
gujaf-118	102	7	,	,	PUNCT
gujaf-118	102	8	this	this	DET
gujaf-118	102	9	study	study	NOUN
gujaf-118	102	10	aims	aim	VERB
gujaf-118	102	11	to	to	PART
gujaf-118	102	12	carry	carry	VERB
gujaf-118	102	13	out	out	ADP
gujaf-118	102	14	a	a	DET
gujaf-118	102	15	comparative	comparative	ADJ
gujaf-118	102	16	analysis	analysis	NOUN
gujaf-118	102	17	of	of	ADP
gujaf-118	102	18	value	value	NOUN
gujaf-118	102	19	relevance	relevance	NOUN
gujaf-118	102	20	of	of	ADP
gujaf-118	102	21	earnings	earning	NOUN
gujaf-118	102	22	and	and	CCONJ
gujaf-118	102	23	equity	equity	NOUN
gujaf-118	102	24	book	book	NOUN
gujaf-118	102	25	value	value	NOUN
gujaf-118	102	26	between	between	ADP
gujaf-118	102	27	big4	big4	PROPN
gujaf-118	102	28	and	and	CCONJ
gujaf-118	102	29	non	non	ADJ
gujaf-118	102	30	big4	big4	PROPN
gujaf-118	102	31	audited	audit	VERB
gujaf-118	102	32	listed	list	VERB
gujaf-118	102	33	firms	firm	NOUN
gujaf-118	102	34	in	in	ADP
gujaf-118	102	35	nigeria	nigeria	PROPN
gujaf-118	102	36	.	.	PUNCT
gujaf-118	103	1	based	base	VERB
gujaf-118	103	2	on	on	ADP
gujaf-118	103	3	the	the	DET
gujaf-118	103	4	foregoing	forego	VERB
gujaf-118	103	5	objective	objective	NOUN
gujaf-118	103	6	,	,	PUNCT
gujaf-118	103	7	the	the	DET
gujaf-118	103	8	study	study	NOUN
gujaf-118	103	9	hypothesizes	hypothesize	VERB
gujaf-118	103	10	in	in	ADP
gujaf-118	103	11	null	null	ADJ
gujaf-118	103	12	form	form	NOUN
gujaf-118	103	13	as	as	SCONJ
gujaf-118	103	14	follows	follow	VERB
gujaf-118	103	15	:	:	PUNCT
gujaf-118	103	16	h01	h01	NOUN
gujaf-118	103	17	:	:	PUNCT
gujaf-118	103	18	there	there	PRON
gujaf-118	103	19	is	be	VERB
gujaf-118	103	20	no	no	DET
gujaf-118	103	21	significant	significant	ADJ
gujaf-118	103	22	difference	difference	NOUN
gujaf-118	103	23	in	in	ADP
gujaf-118	103	24	the	the	DET
gujaf-118	103	25	value	value	NOUN
gujaf-118	103	26	relevance	relevance	NOUN
gujaf-118	103	27	of	of	ADP
gujaf-118	103	28	earning	earn	VERB
gujaf-118	103	29	per	per	ADP
gujaf-118	103	30	share	share	NOUN
gujaf-118	103	31	between	between	ADP
gujaf-118	103	32	big4	big4	NOUN
gujaf-118	103	33	and	and	CCONJ
gujaf-118	103	34	non	non	ADJ
gujaf-118	103	35	-	-	ADJ
gujaf-118	103	36	big4	big4	ADJ
gujaf-118	103	37	audited	audit	VERB
gujaf-118	103	38	listed	list	VERB
gujaf-118	103	39	firms	firm	NOUN
gujaf-118	103	40	in	in	ADP
gujaf-118	103	41	nigeria	nigeria	PROPN
gujaf-118	103	42	.	.	PUNCT
gujaf-118	104	1	h02	h02	PROPN
gujaf-118	104	2	:	:	PUNCT
gujaf-118	104	3	there	there	PRON
gujaf-118	104	4	is	be	VERB
gujaf-118	104	5	no	no	DET
gujaf-118	104	6	significant	significant	ADJ
gujaf-118	104	7	difference	difference	NOUN
gujaf-118	104	8	in	in	ADP
gujaf-118	104	9	the	the	DET
gujaf-118	104	10	value	value	NOUN
gujaf-118	104	11	relevance	relevance	NOUN
gujaf-118	104	12	of	of	ADP
gujaf-118	104	13	book	book	NOUN
gujaf-118	104	14	value	value	NOUN
gujaf-118	104	15	per	per	ADP
gujaf-118	104	16	share	share	NOUN
gujaf-118	104	17	between	between	ADP
gujaf-118	104	18	big4	big4	NOUN
gujaf-118	104	19	and	and	CCONJ
gujaf-118	104	20	non	non	ADJ
gujaf-118	104	21	-	-	ADJ
gujaf-118	104	22	big4	big4	ADJ
gujaf-118	104	23	audited	audit	VERB
gujaf-118	104	24	listed	list	VERB
gujaf-118	104	25	firms	firm	NOUN
gujaf-118	104	26	in	in	ADP
gujaf-118	104	27	nigeria	nigeria	PROPN
gujaf-118	104	28	.	.	PUNCT
gujaf-118	105	1	the	the	DET
gujaf-118	105	2	study	study	NOUN
gujaf-118	105	3	covers	cover	VERB
gujaf-118	105	4	all	all	DET
gujaf-118	105	5	the	the	DET
gujaf-118	105	6	listed	list	VERB
gujaf-118	105	7	companies	company	NOUN
gujaf-118	105	8	in	in	ADP
gujaf-118	105	9	nigeria	nigeria	PROPN
gujaf-118	105	10	for	for	ADP
gujaf-118	105	11	the	the	DET
gujaf-118	105	12	period	period	NOUN
gujaf-118	105	13	2014	2014	NUM
gujaf-118	105	14	-2019	-2019	NOUN
gujaf-118	105	15	.	.	PUNCT
gujaf-118	106	1	the	the	DET
gujaf-118	106	2	findings	finding	NOUN
gujaf-118	106	3	will	will	AUX
gujaf-118	106	4	add	add	VERB
gujaf-118	106	5	to	to	ADP
gujaf-118	106	6	existing	exist	VERB
gujaf-118	106	7	empirical	empirical	ADJ
gujaf-118	106	8	evidences	evidence	NOUN
gujaf-118	106	9	in	in	ADP
gujaf-118	106	10	the	the	DET
gujaf-118	106	11	area	area	NOUN
gujaf-118	106	12	of	of	ADP
gujaf-118	106	13	value	value	NOUN
gujaf-118	106	14	relevance	relevance	NOUN
gujaf-118	106	15	of	of	ADP
gujaf-118	106	16	accounting	accounting	NOUN
gujaf-118	106	17	information	information	NOUN
gujaf-118	106	18	,	,	PUNCT
gujaf-118	106	19	it	it	PRON
gujaf-118	106	20	will	will	AUX
gujaf-118	106	21	be	be	AUX
gujaf-118	106	22	utilized	utilize	VERB
gujaf-118	106	23	by	by	ADP
gujaf-118	106	24	the	the	DET
gujaf-118	106	25	policy	policy	NOUN
gujaf-118	106	26	makers	maker	NOUN
gujaf-118	106	27	,	,	PUNCT
gujaf-118	106	28	existing	exist	VERB
gujaf-118	106	29	and	and	CCONJ
gujaf-118	106	30	prospective	prospective	ADJ
gujaf-118	106	31	investors	investor	NOUN
gujaf-118	106	32	,	,	PUNCT
gujaf-118	106	33	managers	manager	NOUN
gujaf-118	106	34	,	,	PUNCT
gujaf-118	106	35	practitioners	practitioner	NOUN
gujaf-118	106	36	and	and	CCONJ
gujaf-118	106	37	academicians	academician	NOUN
gujaf-118	106	38	.	.	PUNCT
gujaf-118	107	1	this	this	DET
gujaf-118	107	2	section	section	NOUN
gujaf-118	107	3	entails	entail	VERB
gujaf-118	107	4	introduction	introduction	NOUN
gujaf-118	107	5	,	,	PUNCT
gujaf-118	107	6	the	the	DET
gujaf-118	107	7	subsequent	subsequent	ADJ
gujaf-118	107	8	sections	section	NOUN
gujaf-118	107	9	encompasses	encompass	VERB
gujaf-118	107	10	literature	literature	PROPN
gujaf-118	107	11	review	review	PROPN
gujaf-118	107	12	and	and	CCONJ
gujaf-118	107	13	theoretical	theoretical	ADJ
gujaf-118	107	14	framework	framework	NOUN
gujaf-118	107	15	,	,	PUNCT
gujaf-118	107	16	section	section	NOUN
gujaf-118	107	17	three	three	NUM
gujaf-118	107	18	comprises	comprise	VERB
gujaf-118	107	19	research	research	NOUN
gujaf-118	107	20	methodology	methodology	NOUN
gujaf-118	107	21	,	,	PUNCT
gujaf-118	107	22	section	section	NOUN
gujaf-118	107	23	four	four	NUM
gujaf-118	107	24	entails	entail	VERB
gujaf-118	107	25	results	result	VERB
gujaf-118	107	26	presentation	presentation	NOUN
gujaf-118	107	27	and	and	CCONJ
gujaf-118	107	28	discussion	discussion	NOUN
gujaf-118	107	29	and	and	CCONJ
gujaf-118	107	30	finally	finally	ADV
gujaf-118	107	31	,	,	PUNCT
gujaf-118	107	32	section	section	NOUN
gujaf-118	107	33	five	five	NUM
gujaf-118	107	34	covers	cover	VERB
gujaf-118	107	35	conclusion	conclusion	NOUN
gujaf-118	107	36	and	and	CCONJ
gujaf-118	107	37	recommendations	recommendation	NOUN
gujaf-118	107	38	.	.	PUNCT
gujaf-118	108	1	2	2	X
gujaf-118	108	2	.	.	X
gujaf-118	108	3	literature	literature	NOUN
gujaf-118	108	4	review	review	PROPN
gujaf-118	108	5	and	and	CCONJ
gujaf-118	108	6	theoretical	theoretical	ADJ
gujaf-118	108	7	framework	framework	NOUN
gujaf-118	108	8	there	there	PRON
gujaf-118	108	9	exist	exist	VERB
gujaf-118	108	10	a	a	DET
gujaf-118	108	11	number	number	NOUN
gujaf-118	108	12	of	of	ADP
gujaf-118	108	13	previously	previously	ADV
gujaf-118	108	14	documented	document	VERB
gujaf-118	108	15	empirical	empirical	ADJ
gujaf-118	108	16	evidence	evidence	NOUN
gujaf-118	108	17	in	in	ADP
gujaf-118	108	18	the	the	DET
gujaf-118	108	19	field	field	NOUN
gujaf-118	108	20	of	of	ADP
gujaf-118	108	21	value	value	NOUN
gujaf-118	108	22	relevance	relevance	NOUN
gujaf-118	108	23	of	of	ADP
gujaf-118	108	24	accounting	accounting	NOUN
gujaf-118	108	25	information	information	NOUN
gujaf-118	108	26	;	;	PUNCT
gujaf-118	108	27	though	though	SCONJ
gujaf-118	108	28	with	with	ADP
gujaf-118	108	29	varying	vary	VERB
gujaf-118	108	30	perspective	perspective	NOUN
gujaf-118	108	31	and	and	CCONJ
gujaf-118	108	32	approach	approach	NOUN
gujaf-118	108	33	.	.	PUNCT
gujaf-118	109	1	some	some	PRON
gujaf-118	109	2	of	of	ADP
gujaf-118	109	3	which	which	PRON
gujaf-118	109	4	found	find	VERB
gujaf-118	109	5	a	a	DET
gujaf-118	109	6	positive	positive	ADJ
gujaf-118	109	7	impact	impact	NOUN
gujaf-118	109	8	of	of	ADP
gujaf-118	109	9	eps	eps	PROPN
gujaf-118	109	10	and	and	CCONJ
gujaf-118	109	11	book	book	NOUN
gujaf-118	109	12	value	value	NOUN
gujaf-118	109	13	per	per	ADP
gujaf-118	109	14	share	share	NOUN
gujaf-118	109	15	on	on	ADP
gujaf-118	109	16	share	share	NOUN
gujaf-118	109	17	price	price	NOUN
gujaf-118	109	18	(	(	PUNCT
gujaf-118	109	19	mamman	mamman	NOUN
gujaf-118	109	20	,	,	PUNCT
gujaf-118	109	21	2013	2013	NUM
gujaf-118	109	22	;	;	PUNCT
gujaf-118	109	23	trabelsi	trabelsi	PROPN
gujaf-118	109	24	&	&	CCONJ
gujaf-118	109	25	trabelsi	trabelsi	PROPN
gujaf-118	109	26	,	,	PUNCT
gujaf-118	109	27	2014	2014	NUM
gujaf-118	109	28	;	;	PUNCT
gujaf-118	109	29	ijeoma	ijeoma	NOUN
gujaf-118	109	30	,	,	PUNCT
gujaf-118	109	31	2015	2015	NUM
gujaf-118	109	32	;	;	PUNCT
gujaf-118	109	33	bengi	bengi	PROPN
gujaf-118	109	34	,	,	PUNCT
gujaf-118	109	35	ahmet	ahmet	PROPN
gujaf-118	109	36	,	,	PUNCT
gujaf-118	109	37	&	&	CCONJ
gujaf-118	109	38	irene	irene	PROPN
gujaf-118	109	39	,	,	PUNCT
gujaf-118	109	40	2020	2020	NUM
gujaf-118	109	41	)	)	PUNCT
gujaf-118	109	42	,	,	PUNCT
gujaf-118	109	43	while	while	SCONJ
gujaf-118	109	44	others	other	NOUN
gujaf-118	109	45	found	find	VERB
gujaf-118	109	46	negative	negative	ADJ
gujaf-118	109	47	influence	influence	NOUN
gujaf-118	109	48	of	of	ADP
gujaf-118	109	49	earnings	earning	NOUN
gujaf-118	109	50	per	per	ADP
gujaf-118	109	51	share	share	NOUN
gujaf-118	109	52	and	and	CCONJ
gujaf-118	109	53	book	book	NOUN
gujaf-118	109	54	value	value	NOUN
gujaf-118	109	55	on	on	ADP
gujaf-118	109	56	share	share	NOUN
gujaf-118	109	57	price	price	NOUN
gujaf-118	109	58	(	(	PUNCT
gujaf-118	109	59	busari	busari	ADJ
gujaf-118	109	60	,	,	PUNCT
gujaf-118	109	61	2019	2019	NUM
gujaf-118	109	62	;	;	PUNCT
gujaf-118	109	63	trabelsi	trabelsi	PROPN
gujaf-118	109	64	&	&	CCONJ
gujaf-118	109	65	trabelsi	trabelsi	NOUN
gujaf-118	109	66	,	,	PUNCT
gujaf-118	109	67	2014	2014	NUM
gujaf-118	109	68	)	)	PUNCT
gujaf-118	109	69	.	.	PUNCT
gujaf-118	110	1	other	other	ADJ
gujaf-118	110	2	studies	study	NOUN
gujaf-118	110	3	,	,	PUNCT
gujaf-118	110	4	such	such	ADJ
gujaf-118	110	5	as	as	ADP
gujaf-118	110	6	prihatni	prihatni	NOUN
gujaf-118	110	7	,	,	PUNCT
gujaf-118	110	8	subroto	subroto	NOUN
gujaf-118	110	9	,	,	PUNCT
gujaf-118	110	10	saraswati	saraswati	NOUN
gujaf-118	110	11	and	and	CCONJ
gujaf-118	110	12	purnomosidi	purnomosidi	NOUN
gujaf-118	110	13	(	(	PUNCT
gujaf-118	110	14	2018	2018	NUM
gujaf-118	110	15	)	)	PUNCT
gujaf-118	110	16	,	,	PUNCT
gujaf-118	110	17	olugbenga	olugbenga	NOUN
gujaf-118	110	18	(	(	PUNCT
gujaf-118	110	19	2016	2016	NUM
gujaf-118	110	20	)	)	PUNCT
gujaf-118	110	21	,	,	PUNCT
gujaf-118	110	22	umoren	umoren	PROPN
gujaf-118	110	23	and	and	CCONJ
gujaf-118	110	24	enang	enang	PROPN
gujaf-118	110	25	(	(	PUNCT
gujaf-118	110	26	2015	2015	NUM
gujaf-118	110	27	)	)	PUNCT
gujaf-118	110	28	,	,	PUNCT
gujaf-118	110	29	and	and	CCONJ
gujaf-118	110	30	suadiye	suadiye	VERB
gujaf-118	110	31	(	(	PUNCT
gujaf-118	110	32	2012	2012	NUM
gujaf-118	110	33	)	)	PUNCT
gujaf-118	110	34	,	,	PUNCT
gujaf-118	110	35	look	look	VERB
gujaf-118	110	36	at	at	ADP
gujaf-118	110	37	it	it	PRON
gujaf-118	110	38	from	from	ADP
gujaf-118	110	39	the	the	DET
gujaf-118	110	40	standpoint	standpoint	NOUN
gujaf-118	110	41	of	of	ADP
gujaf-118	110	42	value	value	NOUN
gujaf-118	110	43	relevance	relevance	NOUN
gujaf-118	110	44	of	of	ADP
gujaf-118	110	45	accounting	account	VERB
gujaf-118	110	46	information	information	NOUN
gujaf-118	110	47	before	before	ADV
gujaf-118	110	48	and	and	CCONJ
gujaf-118	110	49	after	after	ADP
gujaf-118	110	50	3	3	NUM
gujaf-118	110	51	ifrs	ifrs	NOUN
gujaf-118	110	52	implementation	implementation	NOUN
gujaf-118	110	53	.	.	PUNCT
gujaf-118	111	1	there	there	PRON
gujaf-118	111	2	are	be	VERB
gujaf-118	111	3	contradictions	contradiction	NOUN
gujaf-118	111	4	in	in	ADP
gujaf-118	111	5	previously	previously	ADV
gujaf-118	111	6	documented	document	VERB
gujaf-118	111	7	empirical	empirical	ADJ
gujaf-118	111	8	investigations	investigation	NOUN
gujaf-118	111	9	,	,	PUNCT
gujaf-118	111	10	where	where	SCONJ
gujaf-118	111	11	some	some	DET
gujaf-118	111	12	studies	study	NOUN
gujaf-118	111	13	claim	claim	VERB
gujaf-118	111	14	to	to	PART
gujaf-118	111	15	have	have	AUX
gujaf-118	111	16	found	find	VERB
gujaf-118	111	17	a	a	DET
gujaf-118	111	18	strong	strong	ADJ
gujaf-118	111	19	impact	impact	NOUN
gujaf-118	111	20	of	of	ADP
gujaf-118	111	21	accounting	accounting	NOUN
gujaf-118	111	22	information	information	NOUN
gujaf-118	111	23	on	on	ADP
gujaf-118	111	24	share	share	NOUN
gujaf-118	111	25	price	price	NOUN
gujaf-118	111	26	others	other	NOUN
gujaf-118	111	27	,	,	PUNCT
gujaf-118	111	28	such	such	ADJ
gujaf-118	111	29	as	as	ADP
gujaf-118	111	30	balakrishnan	balakrishnan	PROPN
gujaf-118	111	31	(	(	PUNCT
gujaf-118	111	32	2016	2016	NUM
gujaf-118	111	33	)	)	PUNCT
gujaf-118	111	34	,	,	PUNCT
gujaf-118	111	35	argue	argue	VERB
gujaf-118	111	36	that	that	SCONJ
gujaf-118	111	37	accounting	accounting	NOUN
gujaf-118	111	38	figures	figure	NOUN
gujaf-118	111	39	have	have	VERB
gujaf-118	111	40	no	no	DET
gujaf-118	111	41	effect	effect	NOUN
gujaf-118	111	42	on	on	ADP
gujaf-118	111	43	share	share	NOUN
gujaf-118	111	44	price	price	NOUN
gujaf-118	111	45	.	.	PUNCT
gujaf-118	112	1	in	in	ADP
gujaf-118	112	2	addition	addition	NOUN
gujaf-118	112	3	,	,	PUNCT
gujaf-118	112	4	some	some	DET
gujaf-118	112	5	empirical	empirical	ADJ
gujaf-118	112	6	evidences	evidence	NOUN
gujaf-118	112	7	documented	document	VERB
gujaf-118	112	8	inter	inter	ADJ
gujaf-118	112	9	-	-	ADJ
gujaf-118	112	10	sector	sector	ADJ
gujaf-118	112	11	comparison	comparison	NOUN
gujaf-118	112	12	(	(	PUNCT
gujaf-118	112	13	aruwa	aruwa	NOUN
gujaf-118	112	14	and	and	CCONJ
gujaf-118	112	15	naburgi	naburgi	NOUN
gujaf-118	112	16	,	,	PUNCT
gujaf-118	112	17	2015	2015	NUM
gujaf-118	112	18	;	;	PUNCT
gujaf-118	112	19	and	and	CCONJ
gujaf-118	112	20	bagudo	bagudo	NOUN
gujaf-118	112	21	,	,	PUNCT
gujaf-118	112	22	2015	2015	NUM
gujaf-118	112	23	)	)	PUNCT
gujaf-118	112	24	and	and	CCONJ
gujaf-118	112	25	some	some	DET
gujaf-118	112	26	form	form	NOUN
gujaf-118	112	27	of	of	ADP
gujaf-118	112	28	cross	cross	NOUN
gujaf-118	112	29	country	country	NOUN
gujaf-118	112	30	analysis	analysis	NOUN
gujaf-118	112	31	(	(	PUNCT
gujaf-118	112	32	elbakry	elbakry	NOUN
gujaf-118	112	33	,	,	PUNCT
gujaf-118	112	34	2016	2016	NUM
gujaf-118	112	35	)	)	PUNCT
gujaf-118	112	36	.	.	PUNCT
gujaf-118	113	1	conversely	conversely	ADV
gujaf-118	113	2	,	,	PUNCT
gujaf-118	113	3	the	the	DET
gujaf-118	113	4	studies	study	NOUN
gujaf-118	113	5	were	be	AUX
gujaf-118	113	6	not	not	PART
gujaf-118	113	7	able	able	ADJ
gujaf-118	113	8	to	to	PART
gujaf-118	113	9	look	look	VERB
gujaf-118	113	10	at	at	ADP
gujaf-118	113	11	value	value	NOUN
gujaf-118	113	12	relevance	relevance	NOUN
gujaf-118	113	13	of	of	ADP
gujaf-118	113	14	accounting	accounting	NOUN
gujaf-118	113	15	information	information	NOUN
gujaf-118	113	16	based	base	VERB
gujaf-118	113	17	on	on	ADP
gujaf-118	113	18	comparison	comparison	NOUN
gujaf-118	113	19	between	between	ADP
gujaf-118	113	20	big4	big4	NOUN
gujaf-118	113	21	and	and	CCONJ
gujaf-118	113	22	non	non	ADJ
gujaf-118	113	23	-	-	ADJ
gujaf-118	113	24	big4	big4	ADJ
gujaf-118	113	25	audited	audit	VERB
gujaf-118	113	26	listed	list	VERB
gujaf-118	113	27	firms	firm	NOUN
gujaf-118	113	28	in	in	ADP
gujaf-118	113	29	nigeria	nigeria	PROPN
gujaf-118	113	30	,	,	PUNCT
gujaf-118	113	31	also	also	ADV
gujaf-118	113	32	the	the	DET
gujaf-118	113	33	studies	study	NOUN
gujaf-118	113	34	did	do	AUX
gujaf-118	113	35	not	not	PART
gujaf-118	113	36	cover	cover	VERB
gujaf-118	113	37	the	the	DET
gujaf-118	113	38	entire	entire	ADJ
gujaf-118	113	39	listed	list	VERB
gujaf-118	113	40	firms	firm	NOUN
gujaf-118	113	41	in	in	ADP
gujaf-118	113	42	nigeria	nigeria	PROPN
gujaf-118	113	43	,	,	PUNCT
gujaf-118	113	44	again	again	ADV
gujaf-118	113	45	,	,	PUNCT
gujaf-118	113	46	their	their	PRON
gujaf-118	113	47	findings	finding	NOUN
gujaf-118	113	48	may	may	AUX
gujaf-118	113	49	not	not	PART
gujaf-118	113	50	be	be	AUX
gujaf-118	113	51	capable	capable	ADJ
gujaf-118	113	52	of	of	ADP
gujaf-118	113	53	being	be	AUX
gujaf-118	113	54	replicated	replicate	VERB
gujaf-118	113	55	when	when	SCONJ
gujaf-118	113	56	conducted	conduct	VERB
gujaf-118	113	57	on	on	ADP
gujaf-118	113	58	the	the	DET
gujaf-118	113	59	entire	entire	ADJ
gujaf-118	113	60	listed	list	VERB
gujaf-118	113	61	firms	firm	NOUN
gujaf-118	113	62	in	in	ADP
gujaf-118	113	63	nigeria	nigeria	PROPN
gujaf-118	113	64	considering	consider	VERB
gujaf-118	113	65	,	,	PUNCT
gujaf-118	113	66	the	the	DET
gujaf-118	113	67	sample	sample	NOUN
gujaf-118	113	68	size	size	NOUN
gujaf-118	113	69	,	,	PUNCT
gujaf-118	113	70	the	the	DET
gujaf-118	113	71	passage	passage	NOUN
gujaf-118	113	72	of	of	ADP
gujaf-118	113	73	time	time	NOUN
gujaf-118	113	74	and	and	CCONJ
gujaf-118	113	75	environmental	environmental	ADJ
gujaf-118	113	76	disparities	disparity	NOUN
gujaf-118	113	77	.	.	PUNCT
gujaf-118	114	1	hence	hence	ADV
gujaf-118	114	2	,	,	PUNCT
gujaf-118	114	3	the	the	DET
gujaf-118	114	4	need	need	NOUN
gujaf-118	114	5	for	for	ADP
gujaf-118	114	6	a	a	DET
gujaf-118	114	7	more	more	ADV
gujaf-118	114	8	encompassing	encompassing	ADJ
gujaf-118	114	9	and	and	CCONJ
gujaf-118	114	10	robust	robust	ADJ
gujaf-118	114	11	study	study	NOUN
gujaf-118	114	12	to	to	PART
gujaf-118	114	13	bridge	bridge	VERB
gujaf-118	114	14	the	the	DET
gujaf-118	114	15	observed	observed	ADJ
gujaf-118	114	16	gap	gap	NOUN
gujaf-118	114	17	.	.	PUNCT
gujaf-118	115	1	research	research	NOUN
gujaf-118	115	2	framework	framework	NOUN
gujaf-118	115	3	:	:	PUNCT
gujaf-118	115	4	this	this	PRON
gujaf-118	115	5	simply	simply	ADV
gujaf-118	115	6	presents	present	VERB
gujaf-118	115	7	diagrammatically	diagrammatically	ADV
gujaf-118	115	8	,	,	PUNCT
gujaf-118	115	9	the	the	DET
gujaf-118	115	10	association	association	NOUN
gujaf-118	115	11	between	between	ADP
gujaf-118	115	12	accounting	accounting	NOUN
gujaf-118	115	13	information	information	NOUN
gujaf-118	115	14	and	and	CCONJ
gujaf-118	115	15	share	share	NOUN
gujaf-118	115	16	price	price	NOUN
gujaf-118	115	17	.	.	PUNCT
gujaf-118	116	1	thus	thus	ADV
gujaf-118	116	2	:	:	PUNCT
gujaf-118	116	3	independent	independent	ADJ
gujaf-118	116	4	variables	variable	NOUN
gujaf-118	116	5	dependent	dependent	ADJ
gujaf-118	116	6	variable	variable	ADJ
gujaf-118	116	7	dependent	dependent	ADJ
gujaf-118	116	8	signaling	signal	VERB
gujaf-118	116	9	theory	theory	NOUN
gujaf-118	116	10	is	be	AUX
gujaf-118	116	11	deemed	deem	VERB
gujaf-118	116	12	seemly	seemly	ADV
gujaf-118	116	13	in	in	ADP
gujaf-118	116	14	this	this	DET
gujaf-118	116	15	circumstance	circumstance	NOUN
gujaf-118	116	16	as	as	SCONJ
gujaf-118	116	17	it	it	PRON
gujaf-118	116	18	facilitates	facilitate	VERB
gujaf-118	116	19	characterization	characterization	NOUN
gujaf-118	116	20	of	of	ADP
gujaf-118	116	21	behavior	behavior	NOUN
gujaf-118	116	22	when	when	SCONJ
gujaf-118	116	23	two	two	NUM
gujaf-118	116	24	parties	party	NOUN
gujaf-118	116	25	(	(	PUNCT
gujaf-118	116	26	individuals	individual	NOUN
gujaf-118	116	27	or	or	CCONJ
gujaf-118	116	28	firms	firm	NOUN
gujaf-118	116	29	)	)	PUNCT
gujaf-118	116	30	have	have	VERB
gujaf-118	116	31	differing	differ	VERB
gujaf-118	116	32	knowledge	knowledge	NOUN
gujaf-118	116	33	.	.	PUNCT
gujaf-118	117	1	the	the	DET
gujaf-118	117	2	prevalent	prevalent	PROPN
gujaf-118	117	3	instance	instance	NOUN
gujaf-118	117	4	is	be	AUX
gujaf-118	117	5	that	that	SCONJ
gujaf-118	117	6	,	,	PUNCT
gujaf-118	117	7	the	the	DET
gujaf-118	117	8	sender	sender	NOUN
gujaf-118	117	9	is	be	AUX
gujaf-118	117	10	at	at	ADP
gujaf-118	117	11	discretion	discretion	NOUN
gujaf-118	117	12	to	to	PART
gujaf-118	117	13	choose	choose	VERB
gujaf-118	117	14	whether	whether	SCONJ
gujaf-118	117	15	and	and	CCONJ
gujaf-118	117	16	how	how	SCONJ
gujaf-118	117	17	to	to	PART
gujaf-118	117	18	transmit	transmit	VERB
gujaf-118	117	19	(	(	PUNCT
gujaf-118	117	20	or	or	CCONJ
gujaf-118	117	21	signal	signal	VERB
gujaf-118	117	22	)	)	PUNCT
gujaf-118	117	23	that	that	SCONJ
gujaf-118	117	24	information	information	NOUN
gujaf-118	117	25	,	,	PUNCT
gujaf-118	117	26	while	while	SCONJ
gujaf-118	117	27	the	the	DET
gujaf-118	117	28	receiver	receiver	NOUN
gujaf-118	117	29	,	,	PUNCT
gujaf-118	117	30	is	be	AUX
gujaf-118	117	31	at	at	ADP
gujaf-118	117	32	liberty	liberty	NOUN
gujaf-118	117	33	to	to	PART
gujaf-118	117	34	interpret	interpret	VERB
gujaf-118	117	35	the	the	DET
gujaf-118	117	36	signal	signal	NOUN
gujaf-118	117	37	.	.	PUNCT
gujaf-118	118	1	the	the	DET
gujaf-118	118	2	signaling	signal	VERB
gujaf-118	118	3	theory	theory	NOUN
gujaf-118	118	4	is	be	AUX
gujaf-118	118	5	based	base	VERB
gujaf-118	118	6	on	on	ADP
gujaf-118	118	7	the	the	DET
gujaf-118	118	8	proposition	proposition	NOUN
gujaf-118	118	9	that	that	SCONJ
gujaf-118	118	10	financial	financial	ADJ
gujaf-118	118	11	report	report	NOUN
gujaf-118	118	12	items	item	NOUN
gujaf-118	118	13	convey	convey	VERB
gujaf-118	118	14	message	message	NOUN
gujaf-118	118	15	to	to	ADP
gujaf-118	118	16	an	an	DET
gujaf-118	118	17	entity	entity	NOUN
gujaf-118	118	18	's	's	PART
gujaf-118	118	19	stakeholders	stakeholder	NOUN
gujaf-118	118	20	.	.	PUNCT
gujaf-118	119	1	furthermore	furthermore	ADV
gujaf-118	119	2	,	,	PUNCT
gujaf-118	119	3	this	this	DET
gujaf-118	119	4	knowledge	knowledge	NOUN
gujaf-118	119	5	has	have	VERB
gujaf-118	119	6	the	the	DET
gujaf-118	119	7	likelihood	likelihood	NOUN
gujaf-118	119	8	of	of	ADP
gujaf-118	119	9	affecting	affect	VERB
gujaf-118	119	10	stakeholders	stakeholder	NOUN
gujaf-118	119	11	’	'	PUNCT
gujaf-118	119	12	decision	decision	NOUN
gujaf-118	119	13	with	with	ADP
gujaf-118	119	14	regards	regard	VERB
gujaf-118	119	15	a	a	DET
gujaf-118	119	16	particular	particular	ADJ
gujaf-118	119	17	firm	firm	NOUN
gujaf-118	119	18	.	.	PUNCT
gujaf-118	120	1	as	as	ADP
gujaf-118	120	2	a	a	DET
gujaf-118	120	3	result	result	NOUN
gujaf-118	120	4	,	,	PUNCT
gujaf-118	120	5	it	it	PRON
gujaf-118	120	6	is	be	AUX
gujaf-118	120	7	reasonable	reasonable	ADJ
gujaf-118	120	8	to	to	PART
gujaf-118	120	9	conclude	conclude	VERB
gujaf-118	120	10	that	that	SCONJ
gujaf-118	120	11	the	the	DET
gujaf-118	120	12	share	share	NOUN
gujaf-118	120	13	price	price	NOUN
gujaf-118	120	14	in	in	ADP
gujaf-118	120	15	a	a	DET
gujaf-118	120	16	company	company	NOUN
gujaf-118	120	17	's	's	PART
gujaf-118	120	18	financial	financial	ADJ
gujaf-118	120	19	statement	statement	NOUN
gujaf-118	120	20	is	be	AUX
gujaf-118	120	21	a	a	DET
gujaf-118	120	22	critical	critical	ADJ
gujaf-118	120	23	variable	variable	NOUN
gujaf-118	120	24	that	that	PRON
gujaf-118	120	25	provides	provide	VERB
gujaf-118	120	26	information	information	NOUN
gujaf-118	120	27	to	to	ADP
gujaf-118	120	28	securities	security	NOUN
gujaf-118	120	29	market	market	NOUN
gujaf-118	120	30	investors	investor	NOUN
gujaf-118	120	31	.	.	PUNCT
gujaf-118	121	1	this	this	DET
gujaf-118	121	2	information	information	NOUN
gujaf-118	121	3	conveyed	convey	VERB
gujaf-118	121	4	by	by	ADP
gujaf-118	121	5	financial	financial	ADJ
gujaf-118	121	6	report	report	NOUN
gujaf-118	121	7	is	be	AUX
gujaf-118	121	8	deemed	deem	VERB
gujaf-118	121	9	value	value	NOUN
gujaf-118	121	10	relevant	relevant	ADJ
gujaf-118	121	11	if	if	SCONJ
gujaf-118	121	12	it	it	PRON
gujaf-118	121	13	aids	aid	VERB
gujaf-118	121	14	investors	investor	NOUN
gujaf-118	121	15	’	’	PART
gujaf-118	121	16	decision	decision	NOUN
gujaf-118	121	17	as	as	ADP
gujaf-118	121	18	to	to	ADP
gujaf-118	121	19	investment	investment	NOUN
gujaf-118	121	20	or	or	CCONJ
gujaf-118	121	21	divestment	divestment	NOUN
gujaf-118	121	22	in	in	ADP
gujaf-118	121	23	any	any	DET
gujaf-118	121	24	given	give	VERB
gujaf-118	121	25	firm	firm	NOUN
gujaf-118	121	26	or	or	CCONJ
gujaf-118	121	27	economy	economy	NOUN
gujaf-118	121	28	.	.	PUNCT
gujaf-118	122	1	3	3	X
gujaf-118	122	2	.	.	X
gujaf-118	122	3	methods	method	NOUN
gujaf-118	122	4	and	and	CCONJ
gujaf-118	122	5	techniques	technique	NOUN
gujaf-118	122	6	this	this	DET
gujaf-118	122	7	study	study	NOUN
gujaf-118	122	8	is	be	AUX
gujaf-118	122	9	based	base	VERB
gujaf-118	122	10	purely	purely	ADV
gujaf-118	122	11	on	on	ADP
gujaf-118	122	12	correlational	correlational	ADJ
gujaf-118	122	13	research	research	NOUN
gujaf-118	122	14	designs	design	NOUN
gujaf-118	122	15	as	as	SCONJ
gujaf-118	122	16	it	it	PRON
gujaf-118	122	17	entails	entail	VERB
gujaf-118	122	18	evaluating	evaluate	VERB
gujaf-118	122	19	the	the	DET
gujaf-118	122	20	association	association	NOUN
gujaf-118	122	21	between	between	ADP
gujaf-118	122	22	accounting	accounting	NOUN
gujaf-118	122	23	information	information	NOUN
gujaf-118	122	24	and	and	CCONJ
gujaf-118	122	25	share	share	NOUN
gujaf-118	122	26	price	price	NOUN
gujaf-118	122	27	.	.	PUNCT
gujaf-118	123	1	the	the	DET
gujaf-118	123	2	study	study	NOUN
gujaf-118	123	3	covers	cover	VERB
gujaf-118	123	4	all	all	DET
gujaf-118	123	5	the	the	DET
gujaf-118	123	6	161	161	NUM
gujaf-118	123	7	publicly	publicly	ADV
gujaf-118	123	8	traded	trade	VERB
gujaf-118	123	9	companies	company	NOUN
gujaf-118	123	10	in	in	ADP
gujaf-118	123	11	nigeria	nigeria	PROPN
gujaf-118	123	12	for	for	ADP
gujaf-118	123	13	the	the	DET
gujaf-118	123	14	period	period	NOUN
gujaf-118	123	15	2014	2014	NUM
gujaf-118	123	16	-	-	SYM
gujaf-118	123	17	2019	2019	NUM
gujaf-118	123	18	.	.	PUNCT
gujaf-118	124	1	however	however	ADV
gujaf-118	124	2	,	,	PUNCT
gujaf-118	124	3	the	the	DET
gujaf-118	124	4	study	study	NOUN
gujaf-118	124	5	used	use	VERB
gujaf-118	124	6	adjusted	adjust	VERB
gujaf-118	124	7	population	population	NOUN
gujaf-118	124	8	with	with	ADP
gujaf-118	124	9	the	the	DET
gujaf-118	124	10	aid	aid	NOUN
gujaf-118	124	11	of	of	ADP
gujaf-118	124	12	a	a	DET
gujaf-118	124	13	filter	filter	NOUN
gujaf-118	124	14	reducing	reduce	VERB
gujaf-118	124	15	the	the	DET
gujaf-118	124	16	firms	firm	NOUN
gujaf-118	124	17	to	to	ADP
gujaf-118	124	18	154	154	NUM
gujaf-118	124	19	listed	list	VERB
gujaf-118	124	20	firms	firm	NOUN
gujaf-118	124	21	.	.	PUNCT
gujaf-118	125	1	only	only	ADV
gujaf-118	125	2	quantitative	quantitative	ADJ
gujaf-118	125	3	data	datum	NOUN
gujaf-118	125	4	were	be	AUX
gujaf-118	125	5	extracted	extract	VERB
gujaf-118	125	6	from	from	ADP
gujaf-118	125	7	the	the	DET
gujaf-118	125	8	audited	audit	VERB
gujaf-118	125	9	financial	financial	ADJ
gujaf-118	125	10	reports	report	NOUN
gujaf-118	125	11	of	of	ADP
gujaf-118	125	12	the	the	DET
gujaf-118	125	13	selected	select	VERB
gujaf-118	125	14	companies	company	NOUN
gujaf-118	125	15	,	,	PUNCT
gujaf-118	125	16	and	and	CCONJ
gujaf-118	125	17	analysis	analysis	NOUN
gujaf-118	125	18	was	be	AUX
gujaf-118	125	19	made	make	VERB
gujaf-118	125	20	based	base	VERB
gujaf-118	125	21	on	on	ADP
gujaf-118	125	22	multiple	multiple	ADJ
gujaf-118	125	23	regression	regression	NOUN
gujaf-118	125	24	technique	technique	NOUN
gujaf-118	125	25	with	with	ADP
gujaf-118	125	26	the	the	DET
gujaf-118	125	27	aid	aid	NOUN
gujaf-118	125	28	of	of	ADP
gujaf-118	125	29	stata	stata	NOUN
gujaf-118	125	30	package	package	NOUN
gujaf-118	125	31	,	,	PUNCT
gujaf-118	125	32	and	and	CCONJ
gujaf-118	125	33	the	the	DET
gujaf-118	125	34	study	study	NOUN
gujaf-118	125	35	is	be	AUX
gujaf-118	125	36	in	in	ADP
gujaf-118	125	37	line	line	NOUN
gujaf-118	125	38	with	with	ADP
gujaf-118	125	39	positivist	positivist	ADJ
gujaf-118	125	40	paradigm	paradigm	NOUN
gujaf-118	125	41	.	.	PUNCT
gujaf-118	126	1	in	in	ADP
gujaf-118	126	2	a	a	DET
gujaf-118	126	3	bid	bid	NOUN
gujaf-118	126	4	to	to	PART
gujaf-118	126	5	empirically	empirically	ADV
gujaf-118	126	6	evaluate	evaluate	VERB
gujaf-118	126	7	the	the	DET
gujaf-118	126	8	comparative	comparative	ADJ
gujaf-118	126	9	value	value	NOUN
gujaf-118	126	10	relevance	relevance	NOUN
gujaf-118	126	11	of	of	ADP
gujaf-118	126	12	earnings	earning	NOUN
gujaf-118	126	13	and	and	CCONJ
gujaf-118	126	14	book	book	NOUN
gujaf-118	126	15	value	value	NOUN
gujaf-118	126	16	between	between	ADP
gujaf-118	126	17	big4	big4	NOUN
gujaf-118	126	18	and	and	CCONJ
gujaf-118	126	19	non	non	ADJ
gujaf-118	126	20	-	-	ADJ
gujaf-118	126	21	big4	big4	ADJ
gujaf-118	126	22	audited	audit	VERB
gujaf-118	126	23	listed	list	VERB
gujaf-118	126	24	firms	firm	NOUN
gujaf-118	126	25	in	in	ADP
gujaf-118	126	26	nigeria	nigeria	PROPN
gujaf-118	126	27	,	,	PUNCT
gujaf-118	126	28	multiple	multiple	ADJ
gujaf-118	126	29	linear	linear	ADJ
gujaf-118	126	30	regression	regression	NOUN
gujaf-118	126	31	models	model	NOUN
gujaf-118	126	32	will	will	AUX
gujaf-118	126	33	be	be	AUX
gujaf-118	126	34	adopted	adopt	VERB
gujaf-118	126	35	.	.	PUNCT
gujaf-118	127	1	the	the	DET
gujaf-118	127	2	first	first	ADJ
gujaf-118	127	3	model	model	NOUN
gujaf-118	127	4	is	be	AUX
gujaf-118	127	5	to	to	PART
gujaf-118	127	6	capture	capture	VERB
gujaf-118	127	7	the	the	DET
gujaf-118	127	8	value	value	NOUN
gujaf-118	127	9	relevance	relevance	NOUN
gujaf-118	127	10	of	of	ADP
gujaf-118	127	11	earnings	earning	NOUN
gujaf-118	127	12	per	per	ADP
gujaf-118	127	13	share	share	NOUN
gujaf-118	127	14	and	and	CCONJ
gujaf-118	127	15	book	book	NOUN
gujaf-118	127	16	value	value	NOUN
gujaf-118	127	17	per	per	ADP
gujaf-118	127	18	share	share	NOUN
gujaf-118	127	19	,	,	PUNCT
gujaf-118	127	20	for	for	SCONJ
gujaf-118	127	21	the	the	DET
gujaf-118	127	22	non	non	ADJ
gujaf-118	127	23	-	-	ADJ
gujaf-118	127	24	big4	big4	ADJ
gujaf-118	127	25	audited	audit	VERB
gujaf-118	127	26	listed	list	VERB
gujaf-118	127	27	firms	firm	NOUN
gujaf-118	127	28	in	in	ADP
gujaf-118	127	29	nigeria	nigeria	PROPN
gujaf-118	127	30	.	.	PUNCT
gujaf-118	128	1	however	however	ADV
gujaf-118	128	2	,	,	PUNCT
gujaf-118	128	3	the	the	DET
gujaf-118	128	4	second	second	ADJ
gujaf-118	128	5	model	model	NOUN
gujaf-118	128	6	is	be	AUX
gujaf-118	128	7	to	to	PART
gujaf-118	128	8	incorporate	incorporate	VERB
gujaf-118	128	9	the	the	DET
gujaf-118	128	10	value	value	NOUN
gujaf-118	128	11	relevance	relevance	NOUN
gujaf-118	128	12	of	of	ADP
gujaf-118	128	13	earnings	earning	NOUN
gujaf-118	128	14	per	per	ADP
gujaf-118	128	15	share	share	NOUN
gujaf-118	128	16	and	and	CCONJ
gujaf-118	128	17	book	book	NOUN
gujaf-118	128	18	value	value	NOUN
gujaf-118	128	19	per	per	ADP
gujaf-118	128	20	share	share	NOUN
gujaf-118	128	21	,	,	PUNCT
gujaf-118	128	22	for	for	SCONJ
gujaf-118	128	23	the	the	DET
gujaf-118	128	24	big4	big4	NOUN
gujaf-118	128	25	audited	audit	VERB
gujaf-118	128	26	listed	list	VERB
gujaf-118	128	27	firms	firm	NOUN
gujaf-118	128	28	in	in	ADP
gujaf-118	128	29	nigeria	nigeria	PROPN
gujaf-118	128	30	.	.	PUNCT
gujaf-118	129	1	the	the	DET
gujaf-118	129	2	models	model	NOUN
gujaf-118	129	3	are	be	AUX
gujaf-118	129	4	as	as	SCONJ
gujaf-118	129	5	follows	follow	VERB
gujaf-118	129	6	:	:	PUNCT
gujaf-118	129	7	earnings	earning	NOUN
gujaf-118	129	8	per	per	ADP
gujaf-118	129	9	share	share	NOUN
gujaf-118	129	10	share	share	NOUN
gujaf-118	129	11	price	price	NOUN
gujaf-118	129	12	book	book	NOUN
gujaf-118	129	13	value	value	NOUN
gujaf-118	129	14	per	per	ADP
gujaf-118	129	15	share	share	NOUN
gujaf-118	129	16	4	4	NUM
gujaf-118	129	17	sp	sp	ADP
gujaf-118	129	18	it	it	PRON
gujaf-118	129	19	=	=	PUNCT
gujaf-118	129	20	αit	αit	NOUN
gujaf-118	129	21	+	+	CCONJ
gujaf-118	129	22	β1epsit	β1epsit	VERB
gujaf-118	129	23	+	+	CCONJ
gujaf-118	129	24	β2bvpsit	β2bvpsit	PROPN
gujaf-118	129	25	+	+	ADV
gujaf-118	129	26	εit	εit	NOUN
gujaf-118	129	27	--------------------------------------------------------------(i	--------------------------------------------------------------(i	PUNCT
gujaf-118	129	28	)	)	PUNCT
gujaf-118	129	29	spit	spit	NOUN
gujaf-118	130	1	=	=	PUNCT
gujaf-118	130	2	αit+β1epsit	αit+β1epsit	X
gujaf-118	130	3	+	+	CCONJ
gujaf-118	130	4	β2bvpsit	β2bvpsit	PROPN
gujaf-118	130	5	+	+	CCONJ
gujaf-118	130	6	εit	εit	NOUN
gujaf-118	130	7	---------------------------------------------------------------(ii	---------------------------------------------------------------(ii	PUNCT
gujaf-118	130	8	)	)	PUNCT
gujaf-118	130	9	note	note	NOUN
gujaf-118	130	10	:	:	PUNCT
gujaf-118	130	11	α	α	X
gujaf-118	130	12	:	:	PUNCT
gujaf-118	130	13	constant	constant	ADJ
gujaf-118	130	14	β1	β1	PROPN
gujaf-118	130	15	–	–	PUNCT
gujaf-118	130	16	β2	β2	NOUN
gujaf-118	130	17	are	be	AUX
gujaf-118	130	18	the	the	DET
gujaf-118	130	19	coefficients	coefficient	NOUN
gujaf-118	130	20	of	of	ADP
gujaf-118	130	21	the	the	DET
gujaf-118	130	22	parameter	parameter	NOUN
gujaf-118	130	23	estimates	estimate	NOUN
gujaf-118	130	24	.	.	PUNCT
gujaf-118	131	1	it	it	PRON
gujaf-118	131	2	:	:	PUNCT
gujaf-118	131	3	panel	panel	NOUN
gujaf-118	131	4	data	datum	NOUN
gujaf-118	131	5	ε	ε	PROPN
gujaf-118	131	6	:	:	PUNCT
gujaf-118	131	7	the	the	DET
gujaf-118	131	8	error	error	NOUN
gujaf-118	131	9	term	term	NOUN
gujaf-118	131	10	table	table	NOUN
gujaf-118	131	11	1	1	NUM
gujaf-118	131	12	:	:	PUNCT
gujaf-118	131	13	variables	variable	NOUN
gujaf-118	131	14	measurement	measurement	VERB
gujaf-118	131	15	variable	variable	ADJ
gujaf-118	131	16	acronym	acronym	NOUN
gujaf-118	131	17	variable	variable	ADJ
gujaf-118	131	18	name	name	NOUN
gujaf-118	131	19	variable	variable	ADJ
gujaf-118	131	20	measurement	measurement	NOUN
gujaf-118	131	21	source	source	NOUN
gujaf-118	131	22	(	(	PUNCT
gujaf-118	131	23	s	s	NOUN
gujaf-118	131	24	)	)	PUNCT
gujaf-118	131	25	sp	sp	ADP
gujaf-118	131	26	market	market	NOUN
gujaf-118	131	27	value	value	NOUN
gujaf-118	131	28	per	per	ADP
gujaf-118	131	29	share	share	NOUN
gujaf-118	131	30	share	share	NOUN
gujaf-118	131	31	price	price	NOUN
gujaf-118	131	32	as	as	ADP
gujaf-118	131	33	at	at	ADP
gujaf-118	131	34	the	the	DET
gujaf-118	131	35	end	end	NOUN
gujaf-118	131	36	of	of	ADP
gujaf-118	131	37	march	march	NOUN
gujaf-118	131	38	of	of	ADP
gujaf-118	131	39	each	each	DET
gujaf-118	131	40	accounting	accounting	NOUN
gujaf-118	131	41	year	year	NOUN
gujaf-118	131	42	(	(	PUNCT
gujaf-118	131	43	zulu	zulu	PROPN
gujaf-118	131	44	,	,	PUNCT
gujaf-118	131	45	de	de	X
gujaf-118	131	46	klerk	klerk	NOUN
gujaf-118	131	47	,	,	PUNCT
gujaf-118	131	48	&	&	CCONJ
gujaf-118	131	49	oberholster	oberholster	NOUN
gujaf-118	131	50	,	,	PUNCT
gujaf-118	131	51	2017	2017	NUM
gujaf-118	131	52	)	)	PUNCT
gujaf-118	131	53	.	.	PUNCT
gujaf-118	132	1	bvps	bvps	PROPN
gujaf-118	132	2	book	book	NOUN
gujaf-118	132	3	value	value	NOUN
gujaf-118	132	4	per	per	ADP
gujaf-118	132	5	share	share	NOUN
gujaf-118	132	6	equity	equity	NOUN
gujaf-118	132	7	divided	divide	VERB
gujaf-118	132	8	by	by	ADP
gujaf-118	132	9	no	no	INTJ
gujaf-118	132	10	.	.	PROPN
gujaf-118	132	11	of	of	ADP
gujaf-118	132	12	equity	equity	NOUN
gujaf-118	132	13	shares	share	NOUN
gujaf-118	132	14	outstanding	outstanding	ADJ
gujaf-118	132	15	(	(	PUNCT
gujaf-118	132	16	uwuigbe	uwuigbe	NOUN
gujaf-118	132	17	et	et	PROPN
gujaf-118	132	18	al	al	PROPN
gujaf-118	132	19	.	.	PROPN
gujaf-118	132	20	,	,	PUNCT
gujaf-118	132	21	2016	2016	NUM
gujaf-118	132	22	)	)	PUNCT
gujaf-118	132	23	)	)	PUNCT
gujaf-118	132	24	eps	ep	VERB
gujaf-118	132	25	earnings	earning	NOUN
gujaf-118	132	26	per	per	ADP
gujaf-118	132	27	share	share	NOUN
gujaf-118	132	28	earnings	earning	NOUN
gujaf-118	132	29	after	after	ADP
gujaf-118	132	30	tax	tax	NOUN
gujaf-118	132	31	divided	divide	VERB
gujaf-118	132	32	by	by	ADP
gujaf-118	132	33	no	no	INTJ
gujaf-118	132	34	.	.	PROPN
gujaf-118	132	35	of	of	ADP
gujaf-118	132	36	shares	share	NOUN
gujaf-118	132	37	outstanding	outstanding	ADJ
gujaf-118	132	38	(	(	PUNCT
gujaf-118	132	39	sullubawa	sullubawa	NOUN
gujaf-118	132	40	,	,	PUNCT
gujaf-118	132	41	2015	2015	NUM
gujaf-118	132	42	)	)	PUNCT
gujaf-118	132	43	source	source	NOUN
gujaf-118	132	44	:	:	PUNCT
gujaf-118	132	45	computed	compute	VERB
gujaf-118	132	46	by	by	ADP
gujaf-118	132	47	author	author	NOUN
gujaf-118	132	48	based	base	VERB
gujaf-118	132	49	on	on	ADP
gujaf-118	132	50	literature	literature	NOUN
gujaf-118	132	51	,	,	PUNCT
gujaf-118	132	52	2022	2022	NUM
gujaf-118	132	53	robustness	robustness	NOUN
gujaf-118	132	54	tests	test	NOUN
gujaf-118	132	55	with	with	ADP
gujaf-118	132	56	a	a	DET
gujaf-118	132	57	view	view	NOUN
gujaf-118	132	58	to	to	ADP
gujaf-118	132	59	ensuring	ensure	VERB
gujaf-118	132	60	the	the	DET
gujaf-118	132	61	reliability	reliability	NOUN
gujaf-118	132	62	and	and	CCONJ
gujaf-118	132	63	validity	validity	NOUN
gujaf-118	132	64	of	of	ADP
gujaf-118	132	65	the	the	DET
gujaf-118	132	66	statistical	statistical	ADJ
gujaf-118	132	67	inferences	inference	NOUN
gujaf-118	132	68	to	to	PART
gujaf-118	132	69	be	be	AUX
gujaf-118	132	70	drawn	draw	VERB
gujaf-118	132	71	for	for	ADP
gujaf-118	132	72	the	the	DET
gujaf-118	132	73	study	study	NOUN
gujaf-118	132	74	,	,	PUNCT
gujaf-118	132	75	the	the	DET
gujaf-118	132	76	study	study	NOUN
gujaf-118	132	77	conducted	conduct	VERB
gujaf-118	132	78	various	various	ADJ
gujaf-118	132	79	levels	level	NOUN
gujaf-118	132	80	of	of	ADP
gujaf-118	132	81	robustness	robustness	NOUN
gujaf-118	132	82	test	test	NOUN
gujaf-118	132	83	.	.	PUNCT
gujaf-118	133	1	the	the	DET
gujaf-118	133	2	test	test	NOUN
gujaf-118	133	3	involves	involve	VERB
gujaf-118	133	4	multicollinearity	multicollinearity	NOUN
gujaf-118	133	5	and	and	CCONJ
gujaf-118	133	6	serial	serial	ADJ
gujaf-118	133	7	correlation	correlation	NOUN
gujaf-118	133	8	test	test	NOUN
gujaf-118	133	9	,	,	PUNCT
gujaf-118	133	10	heteroscedasticity	heteroscedasticity	NOUN
gujaf-118	133	11	,	,	PUNCT
gujaf-118	133	12	fixed	fix	VERB
gujaf-118	133	13	and	and	CCONJ
gujaf-118	133	14	random	random	ADJ
gujaf-118	133	15	effects	effect	NOUN
gujaf-118	133	16	tests	test	NOUN
gujaf-118	133	17	,	,	PUNCT
gujaf-118	133	18	hausman	hausman	PROPN
gujaf-118	133	19	specification	specification	NOUN
gujaf-118	133	20	test	test	NOUN
gujaf-118	133	21	,	,	PUNCT
gujaf-118	133	22	langrangian	langrangian	PROPN
gujaf-118	133	23	test	test	NOUN
gujaf-118	133	24	,	,	PUNCT
gujaf-118	133	25	and	and	CCONJ
gujaf-118	133	26	any	any	DET
gujaf-118	133	27	other	other	ADJ
gujaf-118	133	28	test	test	NOUN
gujaf-118	133	29	deemed	deem	VERB
gujaf-118	133	30	necessary	necessary	ADJ
gujaf-118	133	31	in	in	ADP
gujaf-118	133	32	order	order	NOUN
gujaf-118	133	33	to	to	PART
gujaf-118	133	34	substantiate	substantiate	VERB
gujaf-118	133	35	and	and	CCONJ
gujaf-118	133	36	corroborate	corroborate	VERB
gujaf-118	133	37	the	the	DET
gujaf-118	133	38	validity	validity	NOUN
gujaf-118	133	39	and	and	CCONJ
gujaf-118	133	40	reliability	reliability	NOUN
gujaf-118	133	41	of	of	ADP
gujaf-118	133	42	result	result	NOUN
gujaf-118	133	43	of	of	ADP
gujaf-118	133	44	the	the	DET
gujaf-118	133	45	study	study	NOUN
gujaf-118	133	46	.	.	PUNCT
gujaf-118	134	1	4	4	X
gujaf-118	134	2	.	.	X
gujaf-118	134	3	presentation	presentation	NOUN
gujaf-118	134	4	and	and	CCONJ
gujaf-118	134	5	discussion	discussion	NOUN
gujaf-118	134	6	of	of	ADP
gujaf-118	134	7	result	result	NOUN
gujaf-118	134	8	this	this	DET
gujaf-118	134	9	section	section	NOUN
gujaf-118	134	10	presents	present	VERB
gujaf-118	134	11	and	and	CCONJ
gujaf-118	134	12	discusses	discuss	VERB
gujaf-118	134	13	the	the	DET
gujaf-118	134	14	descriptive	descriptive	ADJ
gujaf-118	134	15	statistics	statistic	NOUN
gujaf-118	134	16	table	table	NOUN
gujaf-118	134	17	,	,	PUNCT
gujaf-118	134	18	correlation	correlation	NOUN
gujaf-118	134	19	matrix	matrix	NOUN
gujaf-118	134	20	,	,	PUNCT
gujaf-118	134	21	robustness	robustness	NOUN
gujaf-118	134	22	tests	test	NOUN
gujaf-118	134	23	,	,	PUNCT
gujaf-118	134	24	and	and	CCONJ
gujaf-118	134	25	summary	summary	NOUN
gujaf-118	134	26	of	of	ADP
gujaf-118	134	27	regression	regression	NOUN
gujaf-118	134	28	result	result	NOUN
gujaf-118	134	29	.	.	PUNCT
gujaf-118	135	1	table	table	NOUN
gujaf-118	135	2	2	2	NUM
gujaf-118	135	3	:	:	PUNCT
gujaf-118	135	4	descriptive	descriptive	ADJ
gujaf-118	135	5	statistics	statistic	NOUN
gujaf-118	135	6	(	(	PUNCT
gujaf-118	135	7	model	model	NOUN
gujaf-118	135	8	one	one	NUM
gujaf-118	135	9	:	:	PUNCT
gujaf-118	135	10	non	non	ADJ
gujaf-118	135	11	-	-	ADJ
gujaf-118	135	12	big4	big4	ADJ
gujaf-118	135	13	audited	audit	VERB
gujaf-118	135	14	firms	firm	NOUN
gujaf-118	135	15	)	)	PUNCT
gujaf-118	135	16	variables	variable	VERB
gujaf-118	135	17	min	min	PROPN
gujaf-118	135	18	max	max	PROPN
gujaf-118	135	19	mean	mean	PROPN
gujaf-118	136	1	std	std	PROPN
gujaf-118	136	2	.	.	PUNCT
gujaf-118	136	3	dev	dev	PROPN
gujaf-118	136	4	n	n	X
gujaf-118	136	5	sp	sp	ADP
gujaf-118	136	6	0	0	NUM
gujaf-118	136	7	315	315	NUM
gujaf-118	136	8	8.9278	8.9278	NUM
gujaf-118	136	9	29.4569	29.4569	NUM
gujaf-118	136	10	445	445	NUM
gujaf-118	136	11	eps	ep	NOUN
gujaf-118	136	12	-5.1643	-5.1643	PROPN
gujaf-118	136	13	496.48	496.48	NUM
gujaf-118	136	14	1.7517	1.7517	NUM
gujaf-118	136	15	25.8348	25.8348	NUM
gujaf-118	136	16	371	371	NUM
gujaf-118	136	17	bvp	bvp	NOUN
gujaf-118	136	18	0.19	0.19	NUM
gujaf-118	136	19	3747.5	3747.5	NUM
gujaf-118	136	20	25.4819	25.4819	NUM
gujaf-118	136	21	197.0455	197.0455	NUM
gujaf-118	136	22	371	371	NUM
gujaf-118	136	23	source	source	NOUN
gujaf-118	136	24	:	:	PUNCT
gujaf-118	136	25	stata	stata	VERB
gujaf-118	136	26	output	output	NOUN
gujaf-118	136	27	from	from	ADP
gujaf-118	136	28	the	the	DET
gujaf-118	136	29	table	table	NOUN
gujaf-118	136	30	2	2	NUM
gujaf-118	136	31	above	above	ADV
gujaf-118	136	32	,	,	PUNCT
gujaf-118	136	33	share	share	NOUN
gujaf-118	136	34	price	price	NOUN
gujaf-118	136	35	has	have	VERB
gujaf-118	136	36	minimum	minimum	ADJ
gujaf-118	136	37	value	value	NOUN
gujaf-118	136	38	of	of	ADP
gujaf-118	136	39	0.000	0.000	NUM
gujaf-118	136	40	,	,	PUNCT
gujaf-118	136	41	maximum	maximum	ADJ
gujaf-118	136	42	value	value	NOUN
gujaf-118	136	43	of	of	ADP
gujaf-118	136	44	n313	n313	PROPN
gujaf-118	136	45	and	and	CCONJ
gujaf-118	136	46	value	value	NOUN
gujaf-118	136	47	of	of	ADP
gujaf-118	136	48	12.251	12.251	NUM
gujaf-118	136	49	and	and	CCONJ
gujaf-118	136	50	standard	standard	ADJ
gujaf-118	136	51	deviation	deviation	NOUN
gujaf-118	136	52	value	value	NOUN
gujaf-118	136	53	of	of	ADP
gujaf-118	136	54	38.890	38.890	NUM
gujaf-118	136	55	.	.	PUNCT
gujaf-118	137	1	the	the	DET
gujaf-118	137	2	minimum	minimum	ADJ
gujaf-118	137	3	value	value	NOUN
gujaf-118	137	4	of	of	ADP
gujaf-118	137	5	0.000	0.000	NUM
gujaf-118	137	6	may	may	AUX
gujaf-118	137	7	mean	mean	VERB
gujaf-118	137	8	that	that	SCONJ
gujaf-118	137	9	for	for	ADP
gujaf-118	137	10	some	some	DET
gujaf-118	137	11	years	year	NOUN
gujaf-118	137	12	we	we	PRON
gujaf-118	137	13	could	could	AUX
gujaf-118	137	14	not	not	PART
gujaf-118	137	15	access	access	VERB
gujaf-118	137	16	the	the	DET
gujaf-118	137	17	share	share	NOUN
gujaf-118	137	18	price	price	NOUN
gujaf-118	137	19	of	of	ADP
gujaf-118	137	20	the	the	DET
gujaf-118	137	21	studied	study	VERB
gujaf-118	137	22	firms	firm	NOUN
gujaf-118	137	23	.	.	PUNCT
gujaf-118	138	1	the	the	DET
gujaf-118	138	2	maximum	maximum	ADJ
gujaf-118	138	3	value	value	NOUN
gujaf-118	138	4	represents	represent	VERB
gujaf-118	138	5	the	the	DET
gujaf-118	138	6	highest	high	ADJ
gujaf-118	138	7	price	price	NOUN
gujaf-118	138	8	the	the	DET
gujaf-118	138	9	share	share	NOUN
gujaf-118	138	10	of	of	ADP
gujaf-118	138	11	the	the	DET
gujaf-118	138	12	studied	study	VERB
gujaf-118	138	13	firms	firm	NOUN
gujaf-118	138	14	was	be	AUX
gujaf-118	138	15	selling	sell	VERB
gujaf-118	138	16	for	for	ADP
gujaf-118	138	17	the	the	DET
gujaf-118	138	18	period	period	NOUN
gujaf-118	138	19	of	of	ADP
gujaf-118	138	20	the	the	DET
gujaf-118	138	21	study	study	NOUN
gujaf-118	138	22	.	.	PUNCT
gujaf-118	139	1	the	the	DET
gujaf-118	139	2	standard	standard	ADJ
gujaf-118	139	3	deviation	deviation	NOUN
gujaf-118	139	4	of	of	ADP
gujaf-118	139	5	share	share	NOUN
gujaf-118	139	6	price	price	NOUN
gujaf-118	139	7	from	from	ADP
gujaf-118	139	8	mean	mean	NOUN
gujaf-118	139	9	of	of	ADP
gujaf-118	139	10	n	n	PRON
gujaf-118	139	11	33.89	33.89	NUM
gujaf-118	139	12	suggests	suggest	VERB
gujaf-118	139	13	a	a	DET
gujaf-118	139	14	high	high	ADJ
gujaf-118	139	15	degree	degree	NOUN
gujaf-118	139	16	of	of	ADP
gujaf-118	139	17	dispersion	dispersion	NOUN
gujaf-118	139	18	since	since	SCONJ
gujaf-118	139	19	it	it	PRON
gujaf-118	139	20	is	be	AUX
gujaf-118	139	21	higher	high	ADJ
gujaf-118	139	22	than	than	ADP
gujaf-118	139	23	the	the	DET
gujaf-118	139	24	mean	mean	NOUN
gujaf-118	139	25	.	.	PUNCT
gujaf-118	140	1	5	5	NUM
gujaf-118	140	2	earnings	earning	NOUN
gujaf-118	140	3	per	per	ADP
gujaf-118	140	4	share	share	NOUN
gujaf-118	140	5	,	,	PUNCT
gujaf-118	140	6	eps	eps	PROPN
gujaf-118	140	7	has	have	VERB
gujaf-118	140	8	an	an	DET
gujaf-118	140	9	average	average	ADJ
gujaf-118	140	10	value	value	NOUN
gujaf-118	140	11	of	of	ADP
gujaf-118	140	12	n	n	PRON
gujaf-118	140	13	1.75	1.75	NUM
gujaf-118	140	14	,	,	PUNCT
gujaf-118	140	15	minimum	minimum	ADJ
gujaf-118	140	16	value	value	NOUN
gujaf-118	140	17	of	of	ADP
gujaf-118	140	18	n	n	PRON
gujaf-118	140	19	-5.16	-5.16	NOUN
gujaf-118	140	20	,	,	PUNCT
gujaf-118	140	21	maximum	maximum	ADJ
gujaf-118	140	22	value	value	NOUN
gujaf-118	140	23	of	of	ADP
gujaf-118	140	24	n	n	PROPN
gujaf-118	140	25	496.47	496.47	NUM
gujaf-118	140	26	and	and	CCONJ
gujaf-118	140	27	standard	standard	ADJ
gujaf-118	140	28	deviation	deviation	NOUN
gujaf-118	140	29	value	value	NOUN
gujaf-118	140	30	of	of	ADP
gujaf-118	140	31	n	n	DET
gujaf-118	140	32	25.83	25.83	NUM
gujaf-118	140	33	.	.	PUNCT
gujaf-118	141	1	the	the	DET
gujaf-118	141	2	minimum	minimum	ADJ
gujaf-118	141	3	value	value	NOUN
gujaf-118	141	4	of	of	ADP
gujaf-118	141	5	n-5.16	n-5.16	PROPN
gujaf-118	141	6	means	mean	VERB
gujaf-118	141	7	that	that	SCONJ
gujaf-118	141	8	firms	firm	NOUN
gujaf-118	141	9	were	be	AUX
gujaf-118	141	10	experiencing	experience	VERB
gujaf-118	141	11	loss	loss	NOUN
gujaf-118	141	12	and	and	CCONJ
gujaf-118	141	13	the	the	DET
gujaf-118	141	14	maximum	maximum	ADJ
gujaf-118	141	15	value	value	NOUN
gujaf-118	141	16	of	of	ADP
gujaf-118	141	17	n496.47	n496.47	X
gujaf-118	141	18	kobo	kobo	NOUN
gujaf-118	141	19	means	mean	VERB
gujaf-118	141	20	the	the	DET
gujaf-118	141	21	maximum	maximum	ADJ
gujaf-118	141	22	profit	profit	NOUN
gujaf-118	141	23	per	per	ADP
gujaf-118	141	24	share	share	NOUN
gujaf-118	141	25	made	make	VERB
gujaf-118	141	26	by	by	ADP
gujaf-118	141	27	the	the	DET
gujaf-118	141	28	firms	firm	NOUN
gujaf-118	141	29	is	be	AUX
gujaf-118	141	30	not	not	PART
gujaf-118	141	31	more	more	ADJ
gujaf-118	141	32	than	than	ADP
gujaf-118	141	33	the	the	DET
gujaf-118	141	34	said	say	VERB
gujaf-118	141	35	amount	amount	NOUN
gujaf-118	141	36	.	.	PUNCT
gujaf-118	142	1	also	also	ADV
gujaf-118	142	2	,	,	PUNCT
gujaf-118	142	3	the	the	DET
gujaf-118	142	4	standard	standard	ADJ
gujaf-118	142	5	deviation	deviation	NOUN
gujaf-118	142	6	value	value	NOUN
gujaf-118	142	7	of	of	ADP
gujaf-118	142	8	25.8348	25.8348	NUM
gujaf-118	142	9	means	mean	VERB
gujaf-118	142	10	that	that	SCONJ
gujaf-118	142	11	there	there	PRON
gujaf-118	142	12	is	be	VERB
gujaf-118	142	13	high	high	ADJ
gujaf-118	142	14	degree	degree	NOUN
gujaf-118	142	15	of	of	ADP
gujaf-118	142	16	variation	variation	NOUN
gujaf-118	142	17	since	since	SCONJ
gujaf-118	142	18	it	it	PRON
gujaf-118	142	19	is	be	AUX
gujaf-118	142	20	far	far	ADV
gujaf-118	142	21	higher	high	ADJ
gujaf-118	142	22	than	than	ADP
gujaf-118	142	23	the	the	DET
gujaf-118	142	24	average	average	ADJ
gujaf-118	142	25	value	value	NOUN
gujaf-118	142	26	of	of	ADP
gujaf-118	142	27	n1.75	n1.75	PROPN
gujaf-118	142	28	kobo	kobo	PROPN
gujaf-118	142	29	.	.	PUNCT
gujaf-118	143	1	book	book	NOUN
gujaf-118	143	2	value	value	NOUN
gujaf-118	143	3	per	per	ADP
gujaf-118	143	4	share	share	NOUN
gujaf-118	143	5	,	,	PUNCT
gujaf-118	143	6	bvp	bvp	PROPN
gujaf-118	143	7	has	have	VERB
gujaf-118	143	8	a	a	DET
gujaf-118	143	9	minimum	minimum	ADJ
gujaf-118	143	10	value	value	NOUN
gujaf-118	143	11	of	of	ADP
gujaf-118	143	12	n	n	PROPN
gujaf-118	143	13	0.19	0.19	NUM
gujaf-118	143	14	kobo	kobo	NOUN
gujaf-118	143	15	,	,	PUNCT
gujaf-118	143	16	maximum	maximum	ADJ
gujaf-118	143	17	value	value	NOUN
gujaf-118	143	18	of	of	ADP
gujaf-118	143	19	n	n	PROPN
gujaf-118	143	20	3,747.5	3,747.5	NUM
gujaf-118	143	21	kobo	kobo	NOUN
gujaf-118	143	22	,	,	PUNCT
gujaf-118	143	23	mean	mean	ADJ
gujaf-118	143	24	value	value	NOUN
gujaf-118	143	25	of	of	ADP
gujaf-118	143	26	n25.4820	n25.4820	NOUN
gujaf-118	143	27	and	and	CCONJ
gujaf-118	143	28	standard	standard	ADJ
gujaf-118	143	29	deviation	deviation	NOUN
gujaf-118	143	30	n196.912	n196.912	NOUN
gujaf-118	143	31	.	.	PUNCT
gujaf-118	144	1	the	the	DET
gujaf-118	144	2	minimum	minimum	ADJ
gujaf-118	144	3	book	book	NOUN
gujaf-118	144	4	value	value	NOUN
gujaf-118	144	5	of	of	ADP
gujaf-118	144	6	n	n	PROPN
gujaf-118	144	7	19	19	NUM
gujaf-118	144	8	kobo	kobo	NOUN
gujaf-118	144	9	means	mean	VERB
gujaf-118	144	10	some	some	DET
gujaf-118	144	11	firms	firm	NOUN
gujaf-118	144	12	have	have	VERB
gujaf-118	144	13	book	book	NOUN
gujaf-118	144	14	value	value	NOUN
gujaf-118	144	15	per	per	ADP
gujaf-118	144	16	share	share	NOUN
gujaf-118	144	17	that	that	PRON
gujaf-118	144	18	is	be	AUX
gujaf-118	144	19	less	less	ADJ
gujaf-118	144	20	than	than	ADP
gujaf-118	144	21	the	the	DET
gujaf-118	144	22	minimum	minimum	ADJ
gujaf-118	144	23	market	market	NOUN
gujaf-118	144	24	price	price	NOUN
gujaf-118	144	25	.	.	PUNCT
gujaf-118	145	1	the	the	DET
gujaf-118	145	2	average	average	ADJ
gujaf-118	145	3	value	value	NOUN
gujaf-118	145	4	implies	imply	VERB
gujaf-118	145	5	that	that	SCONJ
gujaf-118	145	6	listed	list	VERB
gujaf-118	145	7	firm	firm	NOUN
gujaf-118	145	8	in	in	ADP
gujaf-118	145	9	nigeria	nigeria	PROPN
gujaf-118	145	10	has	have	VERB
gujaf-118	145	11	a	a	DET
gujaf-118	145	12	book	book	NOUN
gujaf-118	145	13	value	value	NOUN
gujaf-118	145	14	of	of	ADP
gujaf-118	145	15	equity	equity	NOUN
gujaf-118	145	16	per	per	ADP
gujaf-118	145	17	share	share	NOUN
gujaf-118	145	18	of	of	ADP
gujaf-118	145	19	n	n	DET
gujaf-118	145	20	25.83	25.83	NUM
gujaf-118	145	21	kobo	kobo	NOUN
gujaf-118	145	22	which	which	PRON
gujaf-118	145	23	measures	measure	VERB
gujaf-118	145	24	the	the	DET
gujaf-118	145	25	safety	safety	NOUN
gujaf-118	145	26	level	level	NOUN
gujaf-118	145	27	of	of	ADP
gujaf-118	145	28	each	each	DET
gujaf-118	145	29	share	share	NOUN
gujaf-118	145	30	after	after	SCONJ
gujaf-118	145	31	all	all	DET
gujaf-118	145	32	accumulated	accumulate	VERB
gujaf-118	145	33	debts	debt	NOUN
gujaf-118	145	34	are	be	AUX
gujaf-118	145	35	settled	settle	VERB
gujaf-118	145	36	.	.	PUNCT
gujaf-118	146	1	the	the	DET
gujaf-118	146	2	standard	standard	ADJ
gujaf-118	146	3	deviation	deviation	NOUN
gujaf-118	146	4	also	also	ADV
gujaf-118	146	5	indicates	indicate	VERB
gujaf-118	146	6	some	some	DET
gujaf-118	146	7	degree	degree	NOUN
gujaf-118	146	8	of	of	ADP
gujaf-118	146	9	dispersion	dispersion	NOUN
gujaf-118	146	10	from	from	ADP
gujaf-118	146	11	the	the	DET
gujaf-118	146	12	mean	mean	NOUN
gujaf-118	146	13	by	by	ADP
gujaf-118	146	14	about	about	ADV
gujaf-118	146	15	n	n	DET
gujaf-118	146	16	196.912	196.912	NUM
gujaf-118	146	17	signifying	signify	VERB
gujaf-118	146	18	a	a	DET
gujaf-118	146	19	wide	wide	ADJ
gujaf-118	146	20	range	range	NOUN
gujaf-118	146	21	of	of	ADP
gujaf-118	146	22	dispersion	dispersion	NOUN
gujaf-118	146	23	from	from	ADP
gujaf-118	146	24	the	the	DET
gujaf-118	146	25	average	average	ADJ
gujaf-118	146	26	value	value	NOUN
gujaf-118	146	27	since	since	SCONJ
gujaf-118	146	28	the	the	DET
gujaf-118	146	29	standard	standard	ADJ
gujaf-118	146	30	deviation	deviation	NOUN
gujaf-118	146	31	is	be	AUX
gujaf-118	146	32	higher	high	ADJ
gujaf-118	146	33	than	than	ADP
gujaf-118	146	34	average	average	ADJ
gujaf-118	146	35	value	value	NOUN
gujaf-118	146	36	.	.	PUNCT
gujaf-118	147	1	this	this	DET
gujaf-118	147	2	large	large	ADJ
gujaf-118	147	3	variation	variation	NOUN
gujaf-118	147	4	might	might	AUX
gujaf-118	147	5	be	be	AUX
gujaf-118	147	6	owing	owe	VERB
gujaf-118	147	7	to	to	ADP
gujaf-118	147	8	the	the	DET
gujaf-118	147	9	differences	difference	NOUN
gujaf-118	147	10	in	in	ADP
gujaf-118	147	11	the	the	DET
gujaf-118	147	12	size	size	NOUN
gujaf-118	147	13	of	of	ADP
gujaf-118	147	14	the	the	DET
gujaf-118	147	15	studied	study	VERB
gujaf-118	147	16	firms	firm	NOUN
gujaf-118	147	17	,	,	PUNCT
gujaf-118	147	18	age	age	NOUN
gujaf-118	147	19	of	of	ADP
gujaf-118	147	20	sampled	sample	VERB
gujaf-118	147	21	firms	firm	NOUN
gujaf-118	147	22	,	,	PUNCT
gujaf-118	147	23	associates	associate	NOUN
gujaf-118	147	24	,	,	PUNCT
gujaf-118	147	25	level	level	NOUN
gujaf-118	147	26	of	of	ADP
gujaf-118	147	27	activities	activity	NOUN
gujaf-118	147	28	to	to	PART
gujaf-118	147	29	mention	mention	VERB
gujaf-118	147	30	a	a	DET
gujaf-118	147	31	few	few	ADJ
gujaf-118	147	32	.	.	PUNCT
gujaf-118	148	1	table	table	NOUN
gujaf-118	148	2	3	3	NUM
gujaf-118	148	3	:	:	PUNCT
gujaf-118	148	4	descriptive	descriptive	ADJ
gujaf-118	148	5	statistics	statistic	NOUN
gujaf-118	148	6	(	(	PUNCT
gujaf-118	148	7	model	model	NOUN
gujaf-118	148	8	two	two	NUM
gujaf-118	148	9	:	:	PUNCT
gujaf-118	148	10	big4	big4	NOUN
gujaf-118	148	11	audited	audit	VERB
gujaf-118	148	12	firms	firm	NOUN
gujaf-118	148	13	)	)	PUNCT
gujaf-118	148	14	variables	variable	VERB
gujaf-118	148	15	min	min	PROPN
gujaf-118	148	16	max	max	PROPN
gujaf-118	148	17	mean	mean	PROPN
gujaf-118	149	1	std	std	PROPN
gujaf-118	149	2	.	.	PUNCT
gujaf-118	149	3	dev	dev	PROPN
gujaf-118	149	4	n	n	X
gujaf-118	149	5	sp	sp	ADP
gujaf-118	149	6	0.2100	0.2100	NUM
gujaf-118	149	7	1500	1500	NUM
gujaf-118	149	8	39.7849	39.7849	NUM
gujaf-118	149	9	139.5934	139.5934	NUM
gujaf-118	149	10	453	453	NUM
gujaf-118	149	11	eps	ep	NOUN
gujaf-118	149	12	-0.0620	-0.0620	NOUN
gujaf-118	149	13	1352	1352	NUM
gujaf-118	149	14	15.2470	15.2470	NUM
gujaf-118	149	15	92.3781	92.3781	NUM
gujaf-118	149	16	460	460	NUM
gujaf-118	149	17	bvp	bvp	NOUN
gujaf-118	149	18	-0.01978	-0.01978	NOUN
gujaf-118	149	19	2.3551	2.3551	NUM
gujaf-118	149	20	0.1517	0.1517	NUM
gujaf-118	149	21	0.3194	0.3194	NUM
gujaf-118	149	22	460	460	NUM
gujaf-118	149	23	source	source	NOUN
gujaf-118	149	24	:	:	PUNCT
gujaf-118	149	25	stata	stata	NOUN
gujaf-118	149	26	output	output	NOUN
gujaf-118	149	27	,	,	PUNCT
gujaf-118	149	28	2022	2022	NUM
gujaf-118	149	29	from	from	ADP
gujaf-118	149	30	the	the	DET
gujaf-118	149	31	table	table	NOUN
gujaf-118	149	32	4.2	4.2	NUM
gujaf-118	149	33	for	for	ADP
gujaf-118	149	34	the	the	DET
gujaf-118	149	35	model	model	NOUN
gujaf-118	149	36	two	two	NUM
gujaf-118	149	37	(	(	PUNCT
gujaf-118	149	38	big4	big4	PROPN
gujaf-118	149	39	audited	audit	VERB
gujaf-118	149	40	firms	firm	NOUN
gujaf-118	149	41	)	)	PUNCT
gujaf-118	149	42	,	,	PUNCT
gujaf-118	149	43	share	share	NOUN
gujaf-118	149	44	price	price	NOUN
gujaf-118	149	45	has	have	VERB
gujaf-118	149	46	minimum	minimum	ADJ
gujaf-118	149	47	value	value	NOUN
gujaf-118	149	48	of	of	ADP
gujaf-118	149	49	0.21	0.21	NUM
gujaf-118	149	50	,	,	PUNCT
gujaf-118	149	51	maximum	maximum	ADJ
gujaf-118	149	52	value	value	NOUN
gujaf-118	149	53	of	of	ADP
gujaf-118	149	54	n1500	n1500	NUM
gujaf-118	149	55	and	and	CCONJ
gujaf-118	149	56	mean	mean	ADJ
gujaf-118	149	57	value	value	NOUN
gujaf-118	149	58	of	of	ADP
gujaf-118	149	59	39.7849	39.7849	NUM
gujaf-118	149	60	and	and	CCONJ
gujaf-118	149	61	standard	standard	ADJ
gujaf-118	149	62	deviation	deviation	NOUN
gujaf-118	149	63	value	value	NOUN
gujaf-118	149	64	of	of	ADP
gujaf-118	149	65	139.5934	139.5934	NUM
gujaf-118	149	66	.	.	PUNCT
gujaf-118	150	1	the	the	DET
gujaf-118	150	2	minimum	minimum	ADJ
gujaf-118	150	3	value	value	NOUN
gujaf-118	150	4	of	of	ADP
gujaf-118	150	5	0.21	0.21	NUM
gujaf-118	150	6	means	mean	VERB
gujaf-118	150	7	that	that	SCONJ
gujaf-118	150	8	for	for	ADP
gujaf-118	150	9	the	the	DET
gujaf-118	150	10	period	period	NOUN
gujaf-118	150	11	under	under	ADP
gujaf-118	150	12	investigation	investigation	NOUN
gujaf-118	150	13	,	,	PUNCT
gujaf-118	150	14	it	it	PRON
gujaf-118	150	15	was	be	AUX
gujaf-118	150	16	the	the	DET
gujaf-118	150	17	least	least	ADJ
gujaf-118	150	18	price	price	NOUN
gujaf-118	150	19	per	per	ADP
gujaf-118	150	20	share	share	NOUN
gujaf-118	150	21	amongst	amongst	ADP
gujaf-118	150	22	the	the	DET
gujaf-118	150	23	listed	list	VERB
gujaf-118	150	24	firms	firm	NOUN
gujaf-118	150	25	.	.	PUNCT
gujaf-118	151	1	the	the	DET
gujaf-118	151	2	maximum	maximum	ADJ
gujaf-118	151	3	value	value	NOUN
gujaf-118	151	4	represents	represent	VERB
gujaf-118	151	5	the	the	DET
gujaf-118	151	6	highest	high	ADJ
gujaf-118	151	7	price	price	NOUN
gujaf-118	151	8	the	the	DET
gujaf-118	151	9	share	share	NOUN
gujaf-118	151	10	of	of	ADP
gujaf-118	151	11	the	the	DET
gujaf-118	151	12	studied	study	VERB
gujaf-118	151	13	firms	firm	NOUN
gujaf-118	151	14	was	be	AUX
gujaf-118	151	15	selling	sell	VERB
gujaf-118	151	16	for	for	ADP
gujaf-118	151	17	the	the	DET
gujaf-118	151	18	period	period	NOUN
gujaf-118	151	19	of	of	ADP
gujaf-118	151	20	the	the	DET
gujaf-118	151	21	study	study	NOUN
gujaf-118	151	22	.	.	PUNCT
gujaf-118	152	1	the	the	DET
gujaf-118	152	2	standard	standard	ADJ
gujaf-118	152	3	deviation	deviation	NOUN
gujaf-118	152	4	of	of	ADP
gujaf-118	152	5	share	share	NOUN
gujaf-118	152	6	price	price	NOUN
gujaf-118	152	7	from	from	ADP
gujaf-118	152	8	mean	mean	NOUN
gujaf-118	152	9	of	of	ADP
gujaf-118	152	10	n	n	PROPN
gujaf-118	152	11	139.5934	139.5934	NUM
gujaf-118	152	12	suggests	suggest	VERB
gujaf-118	152	13	a	a	DET
gujaf-118	152	14	high	high	ADJ
gujaf-118	152	15	degree	degree	NOUN
gujaf-118	152	16	of	of	ADP
gujaf-118	152	17	dispersion	dispersion	NOUN
gujaf-118	152	18	since	since	SCONJ
gujaf-118	152	19	it	it	PRON
gujaf-118	152	20	is	be	AUX
gujaf-118	152	21	higher	high	ADJ
gujaf-118	152	22	than	than	ADP
gujaf-118	152	23	the	the	DET
gujaf-118	152	24	mean	mean	NOUN
gujaf-118	152	25	.	.	PUNCT
gujaf-118	153	1	earnings	earning	NOUN
gujaf-118	153	2	per	per	ADP
gujaf-118	153	3	share	share	NOUN
gujaf-118	153	4	,	,	PUNCT
gujaf-118	153	5	eps	eps	PROPN
gujaf-118	153	6	has	have	VERB
gujaf-118	153	7	an	an	DET
gujaf-118	153	8	average	average	ADJ
gujaf-118	153	9	value	value	NOUN
gujaf-118	153	10	of	of	ADP
gujaf-118	153	11	n	n	PROPN
gujaf-118	153	12	15.2470	15.2470	NUM
gujaf-118	153	13	,	,	PUNCT
gujaf-118	153	14	minimum	minimum	ADJ
gujaf-118	153	15	value	value	NOUN
gujaf-118	153	16	of	of	ADP
gujaf-118	153	17	n	n	PROPN
gujaf-118	153	18	-0.0620	-0.0620	NOUN
gujaf-118	153	19	,	,	PUNCT
gujaf-118	153	20	maximum	maximum	ADJ
gujaf-118	153	21	value	value	NOUN
gujaf-118	153	22	of	of	ADP
gujaf-118	153	23	n	n	PROPN
gujaf-118	153	24	1352	1352	NUM
gujaf-118	153	25	and	and	CCONJ
gujaf-118	153	26	standard	standard	ADJ
gujaf-118	153	27	deviation	deviation	NOUN
gujaf-118	153	28	value	value	NOUN
gujaf-118	153	29	of	of	ADP
gujaf-118	153	30	n	n	PROPN
gujaf-118	153	31	92.3781	92.3781	NUM
gujaf-118	153	32	.	.	PUNCT
gujaf-118	154	1	the	the	DET
gujaf-118	154	2	minimum	minimum	ADJ
gujaf-118	154	3	value	value	NOUN
gujaf-118	154	4	of	of	ADP
gujaf-118	154	5	n-0.0620	n-0.0620	PROPN
gujaf-118	154	6	implies	imply	VERB
gujaf-118	154	7	that	that	SCONJ
gujaf-118	154	8	firms	firm	NOUN
gujaf-118	154	9	were	be	AUX
gujaf-118	154	10	experiencing	experience	VERB
gujaf-118	154	11	losses	loss	NOUN
gujaf-118	154	12	,	,	PUNCT
gujaf-118	154	13	and	and	CCONJ
gujaf-118	154	14	the	the	DET
gujaf-118	154	15	maximum	maximum	ADJ
gujaf-118	154	16	value	value	NOUN
gujaf-118	154	17	of	of	ADP
gujaf-118	154	18	1352	1352	NUM
gujaf-118	154	19	means	mean	VERB
gujaf-118	154	20	the	the	DET
gujaf-118	154	21	maximum	maximum	ADJ
gujaf-118	154	22	profit	profit	NOUN
gujaf-118	154	23	per	per	ADP
gujaf-118	154	24	share	share	NOUN
gujaf-118	154	25	made	make	VERB
gujaf-118	154	26	by	by	ADP
gujaf-118	154	27	the	the	DET
gujaf-118	154	28	firms	firm	NOUN
gujaf-118	154	29	is	be	AUX
gujaf-118	154	30	not	not	PART
gujaf-118	154	31	more	more	ADJ
gujaf-118	154	32	than	than	ADP
gujaf-118	154	33	the	the	DET
gujaf-118	154	34	said	say	VERB
gujaf-118	154	35	amount	amount	NOUN
gujaf-118	154	36	.	.	PUNCT
gujaf-118	155	1	also	also	ADV
gujaf-118	155	2	,	,	PUNCT
gujaf-118	155	3	the	the	DET
gujaf-118	155	4	standard	standard	ADJ
gujaf-118	155	5	deviation	deviation	NOUN
gujaf-118	155	6	value	value	NOUN
gujaf-118	155	7	of	of	ADP
gujaf-118	155	8	n	n	PROPN
gujaf-118	155	9	92.3781	92.3781	NUM
gujaf-118	155	10	means	mean	VERB
gujaf-118	155	11	that	that	SCONJ
gujaf-118	155	12	there	there	PRON
gujaf-118	155	13	is	be	VERB
gujaf-118	155	14	high	high	ADJ
gujaf-118	155	15	degree	degree	NOUN
gujaf-118	155	16	of	of	ADP
gujaf-118	155	17	variation	variation	NOUN
gujaf-118	155	18	since	since	SCONJ
gujaf-118	155	19	it	it	PRON
gujaf-118	155	20	is	be	AUX
gujaf-118	155	21	far	far	ADV
gujaf-118	155	22	higher	high	ADJ
gujaf-118	155	23	than	than	ADP
gujaf-118	155	24	the	the	DET
gujaf-118	155	25	average	average	ADJ
gujaf-118	155	26	value	value	NOUN
gujaf-118	155	27	of	of	ADP
gujaf-118	155	28	15.2470	15.2470	NUM
gujaf-118	155	29	.	.	PUNCT
gujaf-118	156	1	book	book	NOUN
gujaf-118	156	2	value	value	NOUN
gujaf-118	156	3	per	per	ADP
gujaf-118	156	4	share	share	NOUN
gujaf-118	156	5	,	,	PUNCT
gujaf-118	156	6	bvp	bvp	PROPN
gujaf-118	156	7	has	have	VERB
gujaf-118	156	8	a	a	DET
gujaf-118	156	9	minimum	minimum	ADJ
gujaf-118	156	10	value	value	NOUN
gujaf-118	156	11	of	of	ADP
gujaf-118	156	12	n	n	DET
gujaf-118	156	13	-0.01978kobo	-0.01978kobo	NOUN
gujaf-118	156	14	,	,	PUNCT
gujaf-118	156	15	maximum	maximum	ADJ
gujaf-118	156	16	value	value	NOUN
gujaf-118	156	17	of	of	ADP
gujaf-118	156	18	n	n	PROPN
gujaf-118	156	19	2.3551kobo	2.3551kobo	NOUN
gujaf-118	156	20	,	,	PUNCT
gujaf-118	156	21	mean	mean	ADJ
gujaf-118	156	22	value	value	NOUN
gujaf-118	156	23	of	of	ADP
gujaf-118	156	24	n0.1517	n0.1517	PROPN
gujaf-118	156	25	kobo	kobo	NOUN
gujaf-118	156	26	and	and	CCONJ
gujaf-118	156	27	standard	standard	ADJ
gujaf-118	156	28	deviation	deviation	NOUN
gujaf-118	156	29	n0.3194kobo	n0.3194kobo	NOUN
gujaf-118	156	30	.	.	PUNCT
gujaf-118	157	1	the	the	DET
gujaf-118	157	2	minimum	minimum	ADJ
gujaf-118	157	3	book	book	NOUN
gujaf-118	157	4	value	value	NOUN
gujaf-118	157	5	of	of	ADP
gujaf-118	157	6	n-19	n-19	PROPN
gujaf-118	157	7	kobo	kobo	PROPN
gujaf-118	157	8	means	mean	VERB
gujaf-118	157	9	some	some	DET
gujaf-118	157	10	firms	firm	NOUN
gujaf-118	157	11	have	have	VERB
gujaf-118	157	12	book	book	NOUN
gujaf-118	157	13	value	value	NOUN
gujaf-118	157	14	per	per	ADP
gujaf-118	157	15	share	share	NOUN
gujaf-118	157	16	that	that	PRON
gujaf-118	157	17	is	be	AUX
gujaf-118	157	18	less	less	ADJ
gujaf-118	157	19	than	than	ADP
gujaf-118	157	20	the	the	DET
gujaf-118	157	21	minimum	minimum	ADJ
gujaf-118	157	22	market	market	NOUN
gujaf-118	157	23	price	price	NOUN
gujaf-118	157	24	.	.	PUNCT
gujaf-118	158	1	the	the	DET
gujaf-118	158	2	average	average	ADJ
gujaf-118	158	3	value	value	NOUN
gujaf-118	158	4	implies	imply	VERB
gujaf-118	158	5	that	that	SCONJ
gujaf-118	158	6	listed	list	VERB
gujaf-118	158	7	firm	firm	NOUN
gujaf-118	158	8	in	in	ADP
gujaf-118	158	9	nigeria	nigeria	PROPN
gujaf-118	158	10	has	have	VERB
gujaf-118	158	11	a	a	DET
gujaf-118	158	12	book	book	NOUN
gujaf-118	158	13	value	value	NOUN
gujaf-118	158	14	of	of	ADP
gujaf-118	158	15	equity	equity	NOUN
gujaf-118	158	16	per	per	ADP
gujaf-118	158	17	share	share	NOUN
gujaf-118	158	18	of	of	ADP
gujaf-118	158	19	15kobo	15kobo	NUM
gujaf-118	158	20	which	which	PRON
gujaf-118	158	21	measures	measure	VERB
gujaf-118	158	22	the	the	DET
gujaf-118	158	23	safety	safety	NOUN
gujaf-118	158	24	level	level	NOUN
gujaf-118	158	25	of	of	ADP
gujaf-118	158	26	each	each	DET
gujaf-118	158	27	share	share	NOUN
gujaf-118	158	28	after	after	SCONJ
gujaf-118	158	29	all	all	DET
gujaf-118	158	30	accumulated	accumulate	VERB
gujaf-118	158	31	debts	debt	NOUN
gujaf-118	158	32	are	be	AUX
gujaf-118	158	33	settled	settle	VERB
gujaf-118	158	34	.	.	PUNCT
gujaf-118	159	1	the	the	DET
gujaf-118	159	2	standard	standard	ADJ
gujaf-118	159	3	deviation	deviation	NOUN
gujaf-118	159	4	also	also	ADV
gujaf-118	159	5	indicates	indicate	VERB
gujaf-118	159	6	some	some	DET
gujaf-118	159	7	degree	degree	NOUN
gujaf-118	159	8	of	of	ADP
gujaf-118	159	9	dispersion	dispersion	NOUN
gujaf-118	159	10	from	from	ADP
gujaf-118	159	11	the	the	DET
gujaf-118	159	12	mean	mean	NOUN
gujaf-118	159	13	by	by	ADP
gujaf-118	159	14	about	about	ADV
gujaf-118	159	15	n	n	PRON
gujaf-118	159	16	32	32	NUM
gujaf-118	159	17	kobo	kobo	NOUN
gujaf-118	159	18	signifying	signify	VERB
gujaf-118	159	19	a	a	DET
gujaf-118	159	20	relatively	relatively	ADV
gujaf-118	159	21	higher	high	ADJ
gujaf-118	159	22	level	level	NOUN
gujaf-118	159	23	of	of	ADP
gujaf-118	159	24	6	6	NUM
gujaf-118	159	25	dispersion	dispersion	NOUN
gujaf-118	159	26	from	from	ADP
gujaf-118	159	27	the	the	DET
gujaf-118	159	28	average	average	ADJ
gujaf-118	159	29	value	value	NOUN
gujaf-118	159	30	since	since	SCONJ
gujaf-118	159	31	the	the	DET
gujaf-118	159	32	standard	standard	ADJ
gujaf-118	159	33	deviation	deviation	NOUN
gujaf-118	159	34	is	be	AUX
gujaf-118	159	35	higher	high	ADJ
gujaf-118	159	36	than	than	ADP
gujaf-118	159	37	average	average	ADJ
gujaf-118	159	38	value	value	NOUN
gujaf-118	159	39	.	.	PUNCT
gujaf-118	160	1	this	this	DET
gujaf-118	160	2	large	large	ADJ
gujaf-118	160	3	variation	variation	NOUN
gujaf-118	160	4	could	could	AUX
gujaf-118	160	5	be	be	AUX
gujaf-118	160	6	as	as	ADP
gujaf-118	160	7	a	a	DET
gujaf-118	160	8	result	result	NOUN
gujaf-118	160	9	of	of	ADP
gujaf-118	160	10	the	the	DET
gujaf-118	160	11	differences	difference	NOUN
gujaf-118	160	12	in	in	ADP
gujaf-118	160	13	the	the	DET
gujaf-118	160	14	size	size	NOUN
gujaf-118	160	15	of	of	ADP
gujaf-118	160	16	the	the	DET
gujaf-118	160	17	studied	study	VERB
gujaf-118	160	18	firms	firm	NOUN
gujaf-118	160	19	,	,	PUNCT
gujaf-118	160	20	age	age	NOUN
gujaf-118	160	21	of	of	ADP
gujaf-118	160	22	sampled	sample	VERB
gujaf-118	160	23	firms	firm	NOUN
gujaf-118	160	24	,	,	PUNCT
gujaf-118	160	25	associates	associate	NOUN
gujaf-118	160	26	,	,	PUNCT
gujaf-118	160	27	level	level	NOUN
gujaf-118	160	28	of	of	ADP
gujaf-118	160	29	activities	activity	NOUN
gujaf-118	160	30	to	to	PART
gujaf-118	160	31	mention	mention	VERB
gujaf-118	160	32	a	a	DET
gujaf-118	160	33	few	few	ADJ
gujaf-118	160	34	.	.	PUNCT
gujaf-118	161	1	correlation	correlation	NOUN
gujaf-118	161	2	matrix	matrix	NOUN
gujaf-118	161	3	correlation	correlation	NOUN
gujaf-118	161	4	matrix	matrix	NOUN
gujaf-118	161	5	was	be	AUX
gujaf-118	161	6	conducted	conduct	VERB
gujaf-118	161	7	for	for	ADP
gujaf-118	161	8	both	both	DET
gujaf-118	161	9	models	model	NOUN
gujaf-118	161	10	,	,	PUNCT
gujaf-118	161	11	and	and	CCONJ
gujaf-118	161	12	the	the	DET
gujaf-118	161	13	result	result	NOUN
gujaf-118	161	14	of	of	ADP
gujaf-118	161	15	the	the	DET
gujaf-118	161	16	test	test	NOUN
gujaf-118	161	17	indicated	indicate	VERB
gujaf-118	161	18	the	the	DET
gujaf-118	161	19	presence	presence	NOUN
gujaf-118	161	20	of	of	ADP
gujaf-118	161	21	multicollinearity	multicollinearity	NOUN
gujaf-118	161	22	amongst	amongst	ADP
gujaf-118	161	23	the	the	DET
gujaf-118	161	24	explanatory	explanatory	ADJ
gujaf-118	161	25	variables	variable	NOUN
gujaf-118	161	26	as	as	ADP
gujaf-118	161	27	some	some	PRON
gujaf-118	161	28	of	of	ADP
gujaf-118	161	29	the	the	DET
gujaf-118	161	30	independent	independent	ADJ
gujaf-118	161	31	variables	variable	NOUN
gujaf-118	161	32	are	be	AUX
gujaf-118	161	33	significantly	significantly	ADV
gujaf-118	161	34	correlated	correlate	VERB
gujaf-118	161	35	amongst	amongst	ADP
gujaf-118	161	36	themselves	themselves	PRON
gujaf-118	161	37	.	.	PUNCT
gujaf-118	162	1	however	however	ADV
gujaf-118	162	2	,	,	PUNCT
gujaf-118	162	3	in	in	ADP
gujaf-118	162	4	order	order	NOUN
gujaf-118	162	5	to	to	PART
gujaf-118	162	6	ascertain	ascertain	VERB
gujaf-118	162	7	as	as	ADP
gujaf-118	162	8	to	to	ADP
gujaf-118	162	9	the	the	DET
gujaf-118	162	10	presence	presence	NOUN
gujaf-118	162	11	of	of	ADP
gujaf-118	162	12	harmful	harmful	ADJ
gujaf-118	162	13	multicollinearity	multicollinearity	NOUN
gujaf-118	162	14	,	,	PUNCT
gujaf-118	162	15	an	an	DET
gujaf-118	162	16	advanced	advanced	ADJ
gujaf-118	162	17	test	test	NOUN
gujaf-118	162	18	,	,	PUNCT
gujaf-118	162	19	vif	vif	NOUN
gujaf-118	162	20	and	and	CCONJ
gujaf-118	162	21	tolerance	tolerance	NOUN
gujaf-118	162	22	value	value	NOUN
gujaf-118	162	23	tests	test	NOUN
gujaf-118	162	24	were	be	AUX
gujaf-118	162	25	conducted	conduct	VERB
gujaf-118	162	26	and	and	CCONJ
gujaf-118	162	27	the	the	DET
gujaf-118	162	28	result	result	NOUN
gujaf-118	162	29	suggested	suggest	VERB
gujaf-118	162	30	the	the	DET
gujaf-118	162	31	absence	absence	NOUN
gujaf-118	162	32	of	of	ADP
gujaf-118	162	33	harmful	harmful	ADJ
gujaf-118	162	34	multicollinearity	multicollinearity	NOUN
gujaf-118	162	35	(	(	PUNCT
gujaf-118	162	36	see	see	VERB
gujaf-118	162	37	appendix	appendix	NOUN
gujaf-118	162	38	)	)	PUNCT
gujaf-118	162	39	.	.	PUNCT
gujaf-118	163	1	robustness	robustness	NOUN
gujaf-118	163	2	test	test	NOUN
gujaf-118	163	3	with	with	ADP
gujaf-118	163	4	a	a	DET
gujaf-118	163	5	view	view	NOUN
gujaf-118	163	6	to	to	ADP
gujaf-118	163	7	ascertaining	ascertain	VERB
gujaf-118	163	8	the	the	DET
gujaf-118	163	9	validity	validity	NOUN
gujaf-118	163	10	and	and	CCONJ
gujaf-118	163	11	reliability	reliability	NOUN
gujaf-118	163	12	of	of	ADP
gujaf-118	163	13	the	the	DET
gujaf-118	163	14	result	result	NOUN
gujaf-118	163	15	generated	generate	VERB
gujaf-118	163	16	in	in	ADP
gujaf-118	163	17	both	both	DET
gujaf-118	163	18	models	model	NOUN
gujaf-118	163	19	,	,	PUNCT
gujaf-118	163	20	robustness	robustness	NOUN
gujaf-118	163	21	tests	test	NOUN
gujaf-118	163	22	were	be	AUX
gujaf-118	163	23	carried	carry	VERB
gujaf-118	163	24	out	out	ADP
gujaf-118	163	25	.	.	PUNCT
gujaf-118	164	1	first	first	ADV
gujaf-118	164	2	,	,	PUNCT
gujaf-118	164	3	vif	vif	NOUN
gujaf-118	164	4	and	and	CCONJ
gujaf-118	164	5	tolerance	tolerance	NOUN
gujaf-118	164	6	value	value	NOUN
gujaf-118	164	7	tests	test	NOUN
gujaf-118	164	8	were	be	AUX
gujaf-118	164	9	conducted	conduct	VERB
gujaf-118	164	10	and	and	CCONJ
gujaf-118	164	11	the	the	DET
gujaf-118	164	12	results	result	NOUN
gujaf-118	164	13	in	in	ADP
gujaf-118	164	14	both	both	DET
gujaf-118	164	15	models	model	NOUN
gujaf-118	164	16	indicate	indicate	VERB
gujaf-118	164	17	the	the	DET
gujaf-118	164	18	absence	absence	NOUN
gujaf-118	164	19	of	of	ADP
gujaf-118	164	20	harmful	harmful	ADJ
gujaf-118	164	21	multicollinearity	multicollinearity	NOUN
gujaf-118	164	22	amongst	amongst	ADP
gujaf-118	164	23	the	the	DET
gujaf-118	164	24	independent	independent	ADJ
gujaf-118	164	25	variables	variable	NOUN
gujaf-118	164	26	of	of	ADP
gujaf-118	164	27	the	the	DET
gujaf-118	164	28	study	study	NOUN
gujaf-118	164	29	as	as	ADP
gujaf-118	164	30	the	the	DET
gujaf-118	164	31	vif	vif	NOUN
gujaf-118	164	32	and	and	CCONJ
gujaf-118	164	33	tolerance	tolerance	NOUN
gujaf-118	164	34	values	value	NOUN
gujaf-118	164	35	appeared	appear	VERB
gujaf-118	164	36	consistently	consistently	ADV
gujaf-118	164	37	less	less	ADJ
gujaf-118	164	38	than	than	ADP
gujaf-118	164	39	10	10	NUM
gujaf-118	164	40	and	and	CCONJ
gujaf-118	164	41	1	1	NUM
gujaf-118	164	42	respectively	respectively	ADV
gujaf-118	164	43	.	.	PUNCT
gujaf-118	165	1	heteroscedasticity	heteroscedasticity	NOUN
gujaf-118	165	2	test	test	NOUN
gujaf-118	165	3	was	be	AUX
gujaf-118	165	4	carried	carry	VERB
gujaf-118	165	5	out	out	ADP
gujaf-118	165	6	and	and	CCONJ
gujaf-118	165	7	the	the	DET
gujaf-118	165	8	probability	probability	NOUN
gujaf-118	165	9	value	value	NOUN
gujaf-118	165	10	was	be	AUX
gujaf-118	165	11	significant	significant	ADJ
gujaf-118	165	12	implying	imply	VERB
gujaf-118	165	13	the	the	DET
gujaf-118	165	14	presence	presence	NOUN
gujaf-118	165	15	of	of	ADP
gujaf-118	165	16	heteroscedasticity	heteroscedasticity	PROPN
gujaf-118	165	17	,	,	PUNCT
gujaf-118	165	18	the	the	DET
gujaf-118	165	19	study	study	NOUN
gujaf-118	165	20	went	go	VERB
gujaf-118	165	21	further	far	ADV
gujaf-118	165	22	to	to	PART
gujaf-118	165	23	conduct	conduct	VERB
gujaf-118	165	24	further	further	ADJ
gujaf-118	165	25	test	test	NOUN
gujaf-118	165	26	,	,	PUNCT
gujaf-118	165	27	based	base	VERB
gujaf-118	165	28	upon	upon	SCONJ
gujaf-118	165	29	which	which	DET
gujaf-118	165	30	study	study	NOUN
gujaf-118	165	31	reported	report	VERB
gujaf-118	165	32	robust	robust	ADJ
gujaf-118	165	33	ols	ol	NOUN
gujaf-118	165	34	regression	regression	NOUN
gujaf-118	165	35	model	model	NOUN
gujaf-118	165	36	in	in	ADP
gujaf-118	165	37	order	order	NOUN
gujaf-118	165	38	to	to	PART
gujaf-118	165	39	take	take	VERB
gujaf-118	165	40	care	care	NOUN
gujaf-118	165	41	of	of	ADP
gujaf-118	165	42	heteroscedasticity	heteroscedasticity	NOUN
gujaf-118	165	43	found	find	VERB
gujaf-118	165	44	in	in	ADP
gujaf-118	165	45	the	the	DET
gujaf-118	165	46	earlier	early	ADJ
gujaf-118	165	47	tests	test	NOUN
gujaf-118	165	48	on	on	ADP
gujaf-118	165	49	both	both	DET
gujaf-118	165	50	models	model	NOUN
gujaf-118	165	51	.	.	PUNCT
gujaf-118	166	1	hence	hence	ADV
gujaf-118	166	2	,	,	PUNCT
gujaf-118	166	3	the	the	DET
gujaf-118	166	4	results	result	NOUN
gujaf-118	166	5	were	be	AUX
gujaf-118	166	6	finally	finally	ADV
gujaf-118	166	7	interpreted	interpret	VERB
gujaf-118	166	8	based	base	VERB
gujaf-118	166	9	on	on	ADP
gujaf-118	166	10	robust	robust	ADJ
gujaf-118	166	11	ols	ol	NOUN
gujaf-118	166	12	regression	regression	NOUN
gujaf-118	166	13	models	model	NOUN
gujaf-118	166	14	.	.	PUNCT
gujaf-118	167	1	table	table	NOUN
gujaf-118	167	2	4.3	4.3	NUM
gujaf-118	167	3	:	:	PUNCT
gujaf-118	167	4	summary	summary	NOUN
gujaf-118	167	5	of	of	ADP
gujaf-118	167	6	regression	regression	NOUN
gujaf-118	167	7	results	result	NOUN
gujaf-118	167	8	model	model	VERB
gujaf-118	167	9	1	1	NUM
gujaf-118	167	10	model	model	NOUN
gujaf-118	167	11	2	2	NUM
gujaf-118	167	12	coeff	coeff	NOUN
gujaf-118	167	13	.	.	PUNCT
gujaf-118	168	1	z	z	PROPN
gujaf-118	168	2	prob	prob	PROPN
gujaf-118	168	3	coeff	coeff	PROPN
gujaf-118	168	4	.	.	PROPN
gujaf-118	169	1	t	t	PROPN
gujaf-118	169	2	-	-	PUNCT
gujaf-118	169	3	stat	stat	NOUN
gujaf-118	169	4	prob	prob	NOUN
gujaf-118	169	5	constant	constant	ADJ
gujaf-118	169	6	2.7201	2.7201	NUM
gujaf-118	169	7	2.83	2.83	NUM
gujaf-118	169	8	0.005	0.005	NUM
gujaf-118	169	9	35.3769	35.3769	NUM
gujaf-118	169	10	4.74	4.74	NUM
gujaf-118	169	11	0.000	0.000	NUM
gujaf-118	169	12	eps	eps	ADP
gujaf-118	169	13	6.4423	6.4423	NUM
gujaf-118	169	14	3.92	3.92	NUM
gujaf-118	169	15	0.000	0.000	NUM
gujaf-118	169	16	0.7887	0.7887	NUM
gujaf-118	169	17	3.83	3.83	NUM
gujaf-118	169	18	0.000	0.000	NUM
gujaf-118	169	19	bvp	bvp	NOUN
gujaf-118	169	20	0.2275	0.2275	NUM
gujaf-118	169	21	2.54	2.54	NUM
gujaf-118	169	22	0.012	0.012	NUM
gujaf-118	169	23	-51.1804	-51.1804	PUNCT
gujaf-118	169	24	-2.11	-2.11	NUM
gujaf-118	169	25	0.036	0.036	NUM
gujaf-118	169	26	r	r	X
gujaf-118	169	27	-	-	PUNCT
gujaf-118	169	28	sq	sq	ADJ
gujaf-118	169	29	f	f	PROPN
gujaf-118	169	30	-	-	PUNCT
gujaf-118	169	31	sig	sig	INTJ
gujaf-118	169	32	prob	prob	PROPN
gujaf-118	169	33	.	.	PUNCT
gujaf-118	169	34	hettest	hettest	PROPN
gujaf-118	169	35	0.45	0.45	NUM
gujaf-118	169	36	15.15	15.15	NUM
gujaf-118	169	37	0.000	0.000	NUM
gujaf-118	170	1	666.5	666.5	NUM
gujaf-118	170	2	*	*	PUNCT
gujaf-118	170	3	*	*	PUNCT
gujaf-118	170	4	*	*	PUNCT
gujaf-118	170	5	0.21	0.21	NUM
gujaf-118	170	6	8.07	8.07	NUM
gujaf-118	170	7	0.000	0.000	NUM
gujaf-118	170	8	4441	4441	NUM
gujaf-118	170	9	*	*	PUNCT
gujaf-118	170	10	*	*	PUNCT
gujaf-118	170	11	*	*	PUNCT
gujaf-118	170	12	source	source	NOUN
gujaf-118	170	13	:	:	PUNCT
gujaf-118	170	14	stata	stata	NOUN
gujaf-118	170	15	output	output	NOUN
gujaf-118	170	16	,	,	PUNCT
gujaf-118	170	17	2022	2022	NUM
gujaf-118	170	18	from	from	ADP
gujaf-118	170	19	the	the	DET
gujaf-118	170	20	robust	robust	ADJ
gujaf-118	170	21	ols	ol	NOUN
gujaf-118	170	22	model	model	NOUN
gujaf-118	170	23	presented	present	VERB
gujaf-118	170	24	in	in	ADP
gujaf-118	170	25	table	table	NOUN
gujaf-118	170	26	4.3	4.3	NUM
gujaf-118	170	27	for	for	ADP
gujaf-118	170	28	model	model	NOUN
gujaf-118	170	29	one	one	NUM
gujaf-118	170	30	,	,	PUNCT
gujaf-118	170	31	it	it	PRON
gujaf-118	170	32	can	can	AUX
gujaf-118	170	33	be	be	AUX
gujaf-118	170	34	seen	see	VERB
gujaf-118	170	35	that	that	SCONJ
gujaf-118	170	36	f	f	X
gujaf-118	170	37	-	-	PUNCT
gujaf-118	170	38	sig	sig	NOUN
gujaf-118	170	39	has	have	VERB
gujaf-118	170	40	a	a	DET
gujaf-118	170	41	value	value	NOUN
gujaf-118	170	42	of	of	ADP
gujaf-118	170	43	15.15	15.15	NUM
gujaf-118	170	44	and	and	CCONJ
gujaf-118	170	45	a	a	DET
gujaf-118	170	46	p	p	NOUN
gujaf-118	170	47	-	-	PUNCT
gujaf-118	170	48	value	value	NOUN
gujaf-118	170	49	of	of	ADP
gujaf-118	170	50	0.000	0.000	NUM
gujaf-118	170	51	which	which	PRON
gujaf-118	170	52	is	be	AUX
gujaf-118	170	53	significant	significant	ADJ
gujaf-118	170	54	1	1	NUM
gujaf-118	170	55	%	%	NOUN
gujaf-118	170	56	percent	percent	NOUN
gujaf-118	170	57	,	,	PUNCT
gujaf-118	170	58	signifying	signify	VERB
gujaf-118	170	59	that	that	SCONJ
gujaf-118	170	60	the	the	DET
gujaf-118	170	61	model	model	NOUN
gujaf-118	170	62	is	be	AUX
gujaf-118	170	63	well	well	ADV
gujaf-118	170	64	fitted	fit	VERB
gujaf-118	170	65	.	.	PUNCT
gujaf-118	171	1	the	the	DET
gujaf-118	171	2	r	r	NOUN
gujaf-118	171	3	-	-	PUNCT
gujaf-118	171	4	squared	square	VERB
gujaf-118	171	5	overall	overall	NOUN
gujaf-118	171	6	of	of	ADP
gujaf-118	171	7	45	45	NUM
gujaf-118	171	8	%	%	NOUN
gujaf-118	171	9	means	mean	VERB
gujaf-118	171	10	that	that	SCONJ
gujaf-118	171	11	accounting	accounting	NOUN
gujaf-118	171	12	information	information	NOUN
gujaf-118	171	13	(	(	PUNCT
gujaf-118	171	14	eps	eps	PROPN
gujaf-118	171	15	,	,	PUNCT
gujaf-118	171	16	bvp	bvp	NOUN
gujaf-118	171	17	)	)	PUNCT
gujaf-118	171	18	are	be	AUX
gujaf-118	171	19	responsible	responsible	ADJ
gujaf-118	171	20	for	for	ADP
gujaf-118	171	21	changes	change	NOUN
gujaf-118	171	22	in	in	ADP
gujaf-118	171	23	share	share	NOUN
gujaf-118	171	24	price	price	NOUN
gujaf-118	171	25	to	to	ADP
gujaf-118	171	26	the	the	DET
gujaf-118	171	27	tune	tune	NOUN
gujaf-118	171	28	of	of	ADP
gujaf-118	171	29	45	45	NUM
gujaf-118	171	30	%	%	NOUN
gujaf-118	171	31	while	while	SCONJ
gujaf-118	171	32	other	other	ADJ
gujaf-118	171	33	factors	factor	NOUN
gujaf-118	171	34	not	not	PART
gujaf-118	171	35	captured	capture	VERB
gujaf-118	171	36	in	in	ADP
gujaf-118	171	37	the	the	DET
gujaf-118	171	38	model	model	NOUN
gujaf-118	171	39	explain	explain	VERB
gujaf-118	171	40	55	55	NUM
gujaf-118	171	41	%	%	NOUN
gujaf-118	171	42	of	of	ADP
gujaf-118	171	43	changes	change	NOUN
gujaf-118	171	44	in	in	ADP
gujaf-118	171	45	share	share	NOUN
gujaf-118	171	46	price	price	NOUN
gujaf-118	171	47	.	.	PUNCT
gujaf-118	172	1	also	also	ADV
gujaf-118	172	2	,	,	PUNCT
gujaf-118	172	3	for	for	ADP
gujaf-118	172	4	model	model	NOUN
gujaf-118	172	5	two	two	NUM
gujaf-118	172	6	,	,	PUNCT
gujaf-118	172	7	the	the	DET
gujaf-118	172	8	robust	robust	ADJ
gujaf-118	172	9	ols	ol	NOUN
gujaf-118	172	10	regression	regression	NOUN
gujaf-118	172	11	result	result	NOUN
gujaf-118	172	12	indicates	indicate	VERB
gujaf-118	172	13	adjusted	adjusted	ADJ
gujaf-118	172	14	r	r	NOUN
gujaf-118	172	15	-	-	PUNCT
gujaf-118	172	16	squared	square	VERB
gujaf-118	172	17	value	value	NOUN
gujaf-118	172	18	of	of	ADP
gujaf-118	172	19	21	21	NUM
gujaf-118	172	20	percent	percent	NOUN
gujaf-118	172	21	,	,	PUNCT
gujaf-118	172	22	signifying	signify	VERB
gujaf-118	172	23	that	that	SCONJ
gujaf-118	172	24	the	the	DET
gujaf-118	172	25	combined	combined	ADJ
gujaf-118	172	26	effect	effect	NOUN
gujaf-118	172	27	of	of	ADP
gujaf-118	172	28	accounting	accounting	NOUN
gujaf-118	172	29	information	information	NOUN
gujaf-118	172	30	explains	explain	VERB
gujaf-118	172	31	the	the	DET
gujaf-118	172	32	changes	change	NOUN
gujaf-118	172	33	in	in	ADP
gujaf-118	172	34	share	share	NOUN
gujaf-118	172	35	price	price	NOUN
gujaf-118	172	36	to	to	ADP
gujaf-118	172	37	the	the	DET
gujaf-118	172	38	extent	extent	NOUN
gujaf-118	172	39	of	of	ADP
gujaf-118	172	40	21	21	NUM
gujaf-118	172	41	percent	percent	NOUN
gujaf-118	172	42	.	.	PUNCT
gujaf-118	173	1	the	the	DET
gujaf-118	173	2	f	f	NOUN
gujaf-118	173	3	-	-	NOUN
gujaf-118	173	4	sig	sig	NOUN
gujaf-118	173	5	of	of	ADP
gujaf-118	173	6	8.07	8.07	NUM
gujaf-118	173	7	which	which	PRON
gujaf-118	173	8	is	be	AUX
gujaf-118	173	9	significant	significant	ADJ
gujaf-118	173	10	at	at	ADP
gujaf-118	173	11	one	one	NUM
gujaf-118	173	12	percent	percent	NOUN
gujaf-118	173	13	from	from	ADP
gujaf-118	173	14	the	the	DET
gujaf-118	173	15	probability	probability	NOUN
gujaf-118	173	16	value	value	NOUN
gujaf-118	173	17	of	of	ADP
gujaf-118	173	18	0.000	0.000	NUM
gujaf-118	173	19	indicates	indicate	VERB
gujaf-118	173	20	that	that	SCONJ
gujaf-118	173	21	the	the	DET
gujaf-118	173	22	model	model	NOUN
gujaf-118	173	23	two	two	NUM
gujaf-118	173	24	of	of	ADP
gujaf-118	173	25	the	the	DET
gujaf-118	173	26	study	study	NOUN
gujaf-118	173	27	is	be	AUX
gujaf-118	173	28	also	also	ADV
gujaf-118	173	29	fitted	fit	VERB
gujaf-118	173	30	and	and	CCONJ
gujaf-118	173	31	adequate	adequate	ADJ
gujaf-118	173	32	.	.	PUNCT
gujaf-118	174	1	7	7	NUM
gujaf-118	174	2	eps	eps	PROPN
gujaf-118	174	3	in	in	ADP
gujaf-118	174	4	model	model	NOUN
gujaf-118	174	5	one	one	NUM
gujaf-118	174	6	has	have	VERB
gujaf-118	174	7	a	a	DET
gujaf-118	174	8	beta	beta	ADJ
gujaf-118	174	9	value	value	NOUN
gujaf-118	174	10	of	of	ADP
gujaf-118	174	11	6.4423	6.4423	NUM
gujaf-118	174	12	,	,	PUNCT
gujaf-118	174	13	and	and	CCONJ
gujaf-118	174	14	a	a	DET
gujaf-118	174	15	p	p	NOUN
gujaf-118	174	16	-	-	PUNCT
gujaf-118	174	17	value	value	NOUN
gujaf-118	174	18	of	of	ADP
gujaf-118	174	19	0.000	0.000	NUM
gujaf-118	174	20	which	which	PRON
gujaf-118	174	21	is	be	AUX
gujaf-118	174	22	significant	significant	ADJ
gujaf-118	174	23	at	at	ADP
gujaf-118	174	24	1	1	NUM
gujaf-118	174	25	%	%	NOUN
gujaf-118	174	26	indicates	indicate	VERB
gujaf-118	174	27	that	that	SCONJ
gujaf-118	174	28	eps	eps	PROPN
gujaf-118	174	29	is	be	AUX
gujaf-118	174	30	positively	positively	ADV
gujaf-118	174	31	and	and	CCONJ
gujaf-118	174	32	significantly	significantly	ADV
gujaf-118	174	33	associated	associate	VERB
gujaf-118	174	34	with	with	ADP
gujaf-118	174	35	share	share	NOUN
gujaf-118	174	36	price	price	NOUN
gujaf-118	174	37	at	at	ADP
gujaf-118	174	38	one	one	NUM
gujaf-118	174	39	percent	percent	NOUN
gujaf-118	174	40	level	level	NOUN
gujaf-118	174	41	.	.	PUNCT
gujaf-118	175	1	this	this	PRON
gujaf-118	175	2	implies	imply	VERB
gujaf-118	175	3	that	that	SCONJ
gujaf-118	175	4	for	for	ADP
gujaf-118	175	5	every	every	DET
gujaf-118	175	6	one	one	NUM
gujaf-118	175	7	percent	percent	NOUN
gujaf-118	175	8	increase	increase	NOUN
gujaf-118	175	9	in	in	ADP
gujaf-118	175	10	earnings	earning	NOUN
gujaf-118	175	11	per	per	ADP
gujaf-118	175	12	share	share	NOUN
gujaf-118	175	13	,	,	PUNCT
gujaf-118	175	14	share	share	NOUN
gujaf-118	175	15	price	price	NOUN
gujaf-118	175	16	will	will	AUX
gujaf-118	175	17	increase	increase	VERB
gujaf-118	175	18	by	by	ADP
gujaf-118	175	19	n6.44k	n6.44k	PROPN
gujaf-118	175	20	.	.	PUNCT
gujaf-118	176	1	also	also	ADV
gujaf-118	176	2	,	,	PUNCT
gujaf-118	176	3	eps	eps	PROPN
gujaf-118	176	4	for	for	ADP
gujaf-118	176	5	the	the	DET
gujaf-118	176	6	second	second	ADJ
gujaf-118	176	7	model	model	NOUN
gujaf-118	176	8	,	,	PUNCT
gujaf-118	176	9	has	have	VERB
gujaf-118	176	10	a	a	DET
gujaf-118	176	11	beta	beta	ADJ
gujaf-118	176	12	value	value	NOUN
gujaf-118	176	13	of	of	ADP
gujaf-118	176	14	0.788	0.788	NUM
gujaf-118	176	15	and	and	CCONJ
gujaf-118	176	16	p	p	NOUN
gujaf-118	176	17	-	-	PUNCT
gujaf-118	176	18	value	value	NOUN
gujaf-118	176	19	of	of	ADP
gujaf-118	176	20	0.000	0.000	NUM
gujaf-118	176	21	.	.	PUNCT
gujaf-118	177	1	this	this	PRON
gujaf-118	177	2	indicates	indicate	VERB
gujaf-118	177	3	that	that	SCONJ
gujaf-118	177	4	there	there	PRON
gujaf-118	177	5	is	be	VERB
gujaf-118	177	6	significant	significant	ADJ
gujaf-118	177	7	positive	positive	ADJ
gujaf-118	177	8	relationship	relationship	NOUN
gujaf-118	177	9	between	between	ADP
gujaf-118	177	10	eps	eps	PROPN
gujaf-118	177	11	and	and	CCONJ
gujaf-118	177	12	share	share	NOUN
gujaf-118	177	13	price	price	NOUN
gujaf-118	177	14	.	.	PUNCT
gujaf-118	178	1	this	this	DET
gujaf-118	178	2	further	far	ADV
gujaf-118	178	3	implies	imply	VERB
gujaf-118	178	4	that	that	SCONJ
gujaf-118	178	5	for	for	SCONJ
gujaf-118	178	6	every	every	DET
gujaf-118	178	7	one	one	NUM
gujaf-118	178	8	percent	percent	NOUN
gujaf-118	178	9	increase	increase	NOUN
gujaf-118	178	10	in	in	ADP
gujaf-118	178	11	eps	eps	PROPN
gujaf-118	178	12	share	share	NOUN
gujaf-118	178	13	price	price	NOUN
gujaf-118	178	14	will	will	AUX
gujaf-118	178	15	increase	increase	VERB
gujaf-118	178	16	by	by	ADP
gujaf-118	178	17	788	788	NUM
gujaf-118	178	18	kobo	kobo	NOUN
gujaf-118	178	19	.	.	PUNCT
gujaf-118	179	1	this	this	PRON
gujaf-118	179	2	is	be	AUX
gujaf-118	179	3	not	not	PART
gujaf-118	179	4	surprising	surprising	ADJ
gujaf-118	179	5	as	as	SCONJ
gujaf-118	179	6	it	it	PRON
gujaf-118	179	7	is	be	AUX
gujaf-118	179	8	in	in	ADP
gujaf-118	179	9	line	line	NOUN
gujaf-118	179	10	with	with	ADP
gujaf-118	179	11	a	a	DET
gujaf-118	179	12	priori	priori	ADJ
gujaf-118	179	13	expectation	expectation	NOUN
gujaf-118	179	14	and	and	CCONJ
gujaf-118	179	15	signaling	signal	VERB
gujaf-118	179	16	theory	theory	NOUN
gujaf-118	179	17	that	that	SCONJ
gujaf-118	179	18	accounting	accounting	NOUN
gujaf-118	179	19	information	information	NOUN
gujaf-118	179	20	sends	send	VERB
gujaf-118	179	21	useful	useful	ADJ
gujaf-118	179	22	information	information	NOUN
gujaf-118	179	23	that	that	PRON
gujaf-118	179	24	aids	aid	VERB
gujaf-118	179	25	investors	investor	NOUN
gujaf-118	179	26	’	'	PUNCT
gujaf-118	179	27	decision	decision	NOUN
gujaf-118	179	28	making	make	VERB
gujaf-118	179	29	with	with	ADP
gujaf-118	179	30	regards	regard	NOUN
gujaf-118	179	31	their	their	PRON
gujaf-118	179	32	investment	investment	NOUN
gujaf-118	179	33	.	.	PUNCT
gujaf-118	180	1	also	also	ADV
gujaf-118	180	2	,	,	PUNCT
gujaf-118	180	3	the	the	DET
gujaf-118	180	4	coefficient	coefficient	NOUN
gujaf-118	180	5	values	value	NOUN
gujaf-118	180	6	in	in	ADP
gujaf-118	180	7	the	the	DET
gujaf-118	180	8	two	two	NUM
gujaf-118	180	9	models	model	NOUN
gujaf-118	180	10	appear	appear	VERB
gujaf-118	180	11	to	to	PART
gujaf-118	180	12	be	be	AUX
gujaf-118	180	13	different	different	ADJ
gujaf-118	180	14	in	in	ADP
gujaf-118	180	15	volume	volume	NOUN
gujaf-118	180	16	and	and	CCONJ
gujaf-118	180	17	this	this	PRON
gujaf-118	180	18	was	be	AUX
gujaf-118	180	19	supported	support	VERB
gujaf-118	180	20	by	by	ADP
gujaf-118	180	21	the	the	DET
gujaf-118	180	22	chow	chow	PROPN
gujaf-118	180	23	test	test	NOUN
gujaf-118	180	24	conducted	conduct	VERB
gujaf-118	180	25	(	(	PUNCT
gujaf-118	180	26	see	see	VERB
gujaf-118	180	27	appendix	appendix	NOUN
gujaf-118	180	28	)	)	PUNCT
gujaf-118	180	29	.	.	PUNCT
gujaf-118	181	1	thus	thus	ADV
gujaf-118	181	2	,	,	PUNCT
gujaf-118	181	3	hypothesis	hypothesis	NOUN
gujaf-118	181	4	one	one	NOUN
gujaf-118	181	5	is	be	AUX
gujaf-118	181	6	rejected	reject	VERB
gujaf-118	181	7	.	.	PUNCT
gujaf-118	182	1	bvp	bvp	PROPN
gujaf-118	182	2	has	have	VERB
gujaf-118	182	3	a	a	DET
gujaf-118	182	4	coefficient	coefficient	NOUN
gujaf-118	182	5	value	value	NOUN
gujaf-118	182	6	of	of	ADP
gujaf-118	182	7	0.2275	0.2275	NUM
gujaf-118	182	8	with	with	ADP
gujaf-118	182	9	a	a	DET
gujaf-118	182	10	p	p	NOUN
gujaf-118	182	11	-	-	PUNCT
gujaf-118	182	12	value	value	NOUN
gujaf-118	182	13	of	of	ADP
gujaf-118	182	14	0.012	0.012	NUM
gujaf-118	182	15	.	.	PUNCT
gujaf-118	183	1	this	this	PRON
gujaf-118	183	2	indicates	indicate	VERB
gujaf-118	183	3	the	the	DET
gujaf-118	183	4	presence	presence	NOUN
gujaf-118	183	5	of	of	ADP
gujaf-118	183	6	positive	positive	ADJ
gujaf-118	183	7	and	and	CCONJ
gujaf-118	183	8	significant	significant	ADJ
gujaf-118	183	9	association	association	NOUN
gujaf-118	183	10	between	between	ADP
gujaf-118	183	11	book	book	NOUN
gujaf-118	183	12	value	value	NOUN
gujaf-118	183	13	per	per	ADP
gujaf-118	183	14	share	share	NOUN
gujaf-118	183	15	and	and	CCONJ
gujaf-118	183	16	share	share	NOUN
gujaf-118	183	17	.	.	PUNCT
gujaf-118	184	1	this	this	DET
gujaf-118	184	2	further	further	ADJ
gujaf-118	184	3	signifies	signifie	NOUN
gujaf-118	184	4	that	that	PRON
gujaf-118	184	5	bvp	bvp	VERB
gujaf-118	184	6	positively	positively	ADV
gujaf-118	184	7	and	and	CCONJ
gujaf-118	184	8	significantly	significantly	ADV
gujaf-118	184	9	influence	influence	VERB
gujaf-118	184	10	share	share	NOUN
gujaf-118	184	11	price	price	NOUN
gujaf-118	184	12	at	at	ADP
gujaf-118	184	13	five	five	NUM
gujaf-118	184	14	percent	percent	NOUN
gujaf-118	184	15	.	.	PUNCT
gujaf-118	185	1	this	this	PRON
gujaf-118	185	2	implies	imply	VERB
gujaf-118	185	3	that	that	SCONJ
gujaf-118	185	4	for	for	SCONJ
gujaf-118	185	5	every	every	DET
gujaf-118	185	6	five	five	NUM
gujaf-118	185	7	percent	percent	NOUN
gujaf-118	185	8	increase	increase	NOUN
gujaf-118	185	9	in	in	ADP
gujaf-118	185	10	book	book	NOUN
gujaf-118	185	11	value	value	NOUN
gujaf-118	185	12	share	share	NOUN
gujaf-118	185	13	price	price	NOUN
gujaf-118	185	14	will	will	AUX
gujaf-118	185	15	increase	increase	VERB
gujaf-118	185	16	by	by	ADP
gujaf-118	185	17	22	22	NUM
gujaf-118	185	18	kobo	kobo	NOUN
gujaf-118	185	19	.	.	PUNCT
gujaf-118	186	1	the	the	DET
gujaf-118	186	2	result	result	NOUN
gujaf-118	186	3	is	be	AUX
gujaf-118	186	4	in	in	ADP
gujaf-118	186	5	line	line	NOUN
gujaf-118	186	6	with	with	ADP
gujaf-118	186	7	our	our	PRON
gujaf-118	186	8	expectation	expectation	NOUN
gujaf-118	186	9	and	and	CCONJ
gujaf-118	186	10	proposition	proposition	NOUN
gujaf-118	186	11	of	of	ADP
gujaf-118	186	12	signaling	signal	VERB
gujaf-118	186	13	theory	theory	NOUN
gujaf-118	186	14	that	that	SCONJ
gujaf-118	186	15	as	as	SCONJ
gujaf-118	186	16	accounting	accounting	NOUN
gujaf-118	186	17	information	information	NOUN
gujaf-118	186	18	sends	send	VERB
gujaf-118	186	19	a	a	DET
gujaf-118	186	20	positive	positive	ADJ
gujaf-118	186	21	signal	signal	NOUN
gujaf-118	186	22	to	to	ADP
gujaf-118	186	23	investors	investor	NOUN
gujaf-118	186	24	this	this	PRON
gujaf-118	186	25	has	have	VERB
gujaf-118	186	26	the	the	DET
gujaf-118	186	27	influence	influence	NOUN
gujaf-118	186	28	of	of	ADP
gujaf-118	186	29	pushing	push	VERB
gujaf-118	186	30	the	the	DET
gujaf-118	186	31	share	share	NOUN
gujaf-118	186	32	price	price	NOUN
gujaf-118	186	33	upwards	upwards	ADV
gujaf-118	186	34	and	and	CCONJ
gujaf-118	186	35	vice	vice	ADV
gujaf-118	186	36	versa	versa	ADV
gujaf-118	186	37	.	.	PUNCT
gujaf-118	187	1	also	also	ADV
gujaf-118	187	2	,	,	PUNCT
gujaf-118	187	3	book	book	NOUN
gujaf-118	187	4	value	value	NOUN
gujaf-118	187	5	per	per	ADP
gujaf-118	187	6	share	share	NOUN
gujaf-118	187	7	,	,	PUNCT
gujaf-118	187	8	bvp	bvp	PROPN
gujaf-118	187	9	in	in	ADP
gujaf-118	187	10	the	the	DET
gujaf-118	187	11	second	second	ADJ
gujaf-118	187	12	model	model	NOUN
gujaf-118	187	13	has	have	VERB
gujaf-118	187	14	a	a	DET
gujaf-118	187	15	coefficient	coefficient	NOUN
gujaf-118	187	16	value	value	NOUN
gujaf-118	187	17	of	of	ADP
gujaf-118	187	18	-51.180	-51.180	PUNCT
gujaf-118	187	19	and	and	CCONJ
gujaf-118	187	20	probability	probability	NOUN
gujaf-118	187	21	value	value	NOUN
gujaf-118	187	22	of	of	ADP
gujaf-118	187	23	0.036	0.036	NUM
gujaf-118	187	24	.	.	PUNCT
gujaf-118	188	1	this	this	PRON
gujaf-118	188	2	indicates	indicate	VERB
gujaf-118	188	3	that	that	SCONJ
gujaf-118	188	4	there	there	PRON
gujaf-118	188	5	exists	exist	VERB
gujaf-118	188	6	an	an	DET
gujaf-118	188	7	inverse	inverse	NOUN
gujaf-118	188	8	relationship	relationship	NOUN
gujaf-118	188	9	between	between	ADP
gujaf-118	188	10	accounting	accounting	NOUN
gujaf-118	188	11	information	information	NOUN
gujaf-118	188	12	(	(	PUNCT
gujaf-118	188	13	bvp	bvp	PROPN
gujaf-118	188	14	)	)	PUNCT
gujaf-118	188	15	and	and	CCONJ
gujaf-118	188	16	share	share	NOUN
gujaf-118	188	17	price	price	NOUN
gujaf-118	188	18	which	which	PRON
gujaf-118	188	19	is	be	AUX
gujaf-118	188	20	significant	significant	ADJ
gujaf-118	188	21	at	at	ADP
gujaf-118	188	22	five	five	NUM
gujaf-118	188	23	percent	percent	NOUN
gujaf-118	188	24	level	level	NOUN
gujaf-118	188	25	.	.	PUNCT
gujaf-118	189	1	this	this	DET
gujaf-118	189	2	further	further	ADJ
gujaf-118	189	3	signifies	signifie	NOUN
gujaf-118	189	4	that	that	PRON
gujaf-118	189	5	bvp	bvp	AUX
gujaf-118	189	6	negatively	negatively	ADV
gujaf-118	189	7	and	and	CCONJ
gujaf-118	189	8	significantly	significantly	ADV
gujaf-118	189	9	influences	influence	VERB
gujaf-118	189	10	share	share	NOUN
gujaf-118	189	11	price	price	NOUN
gujaf-118	189	12	at	at	ADP
gujaf-118	189	13	five	five	NUM
gujaf-118	189	14	percent	percent	NOUN
gujaf-118	189	15	.	.	PUNCT
gujaf-118	190	1	this	this	DET
gujaf-118	190	2	further	far	ADV
gujaf-118	190	3	implies	imply	VERB
gujaf-118	190	4	that	that	SCONJ
gujaf-118	190	5	for	for	ADP
gujaf-118	190	6	every	every	DET
gujaf-118	190	7	five	five	NUM
gujaf-118	190	8	percent	percent	NOUN
gujaf-118	190	9	increase	increase	NOUN
gujaf-118	190	10	in	in	ADP
gujaf-118	190	11	equity	equity	NOUN
gujaf-118	190	12	book	book	NOUN
gujaf-118	190	13	value	value	NOUN
gujaf-118	190	14	,	,	PUNCT
gujaf-118	190	15	share	share	NOUN
gujaf-118	190	16	price	price	NOUN
gujaf-118	190	17	will	will	AUX
gujaf-118	190	18	reduce	reduce	VERB
gujaf-118	190	19	by	by	ADP
gujaf-118	190	20	n51.18k	n51.18k	NOUN
gujaf-118	190	21	.	.	PUNCT
gujaf-118	191	1	the	the	DET
gujaf-118	191	2	finding	finding	NOUN
gujaf-118	191	3	is	be	AUX
gujaf-118	191	4	in	in	ADP
gujaf-118	191	5	line	line	NOUN
gujaf-118	191	6	with	with	ADP
gujaf-118	191	7	busari	busari	ADJ
gujaf-118	191	8	,	,	PUNCT
gujaf-118	191	9	2019	2019	NUM
gujaf-118	191	10	)	)	PUNCT
gujaf-118	191	11	and	and	CCONJ
gujaf-118	191	12	contradicts	contradict	VERB
gujaf-118	191	13	those	those	PRON
gujaf-118	191	14	of	of	ADP
gujaf-118	191	15	ijeoma	ijeoma	NOUN
gujaf-118	191	16	,	,	PUNCT
gujaf-118	191	17	2015	2015	NUM
gujaf-118	191	18	;	;	PUNCT
gujaf-118	191	19	aruwa	aruwa	PROPN
gujaf-118	191	20	&	&	CCONJ
gujaf-118	191	21	naburgi	naburgi	PROPN
gujaf-118	191	22	,	,	PUNCT
gujaf-118	191	23	2015	2015	NUM
gujaf-118	191	24	)	)	PUNCT
gujaf-118	191	25	.	.	PUNCT
gujaf-118	192	1	this	this	PRON
gujaf-118	192	2	therefore	therefore	ADV
gujaf-118	192	3	negates	negate	VERB
gujaf-118	192	4	the	the	DET
gujaf-118	192	5	early	early	ADJ
gujaf-118	192	6	stated	state	VERB
gujaf-118	192	7	hypothesis	hypothesis	NOUN
gujaf-118	192	8	that	that	SCONJ
gujaf-118	192	9	there	there	PRON
gujaf-118	192	10	is	be	VERB
gujaf-118	192	11	no	no	DET
gujaf-118	192	12	significant	significant	ADJ
gujaf-118	192	13	difference	difference	NOUN
gujaf-118	192	14	in	in	ADP
gujaf-118	192	15	value	value	NOUN
gujaf-118	192	16	relevance	relevance	NOUN
gujaf-118	192	17	of	of	ADP
gujaf-118	192	18	book	book	NOUN
gujaf-118	192	19	value	value	NOUN
gujaf-118	192	20	per	per	ADP
gujaf-118	192	21	share	share	NOUN
gujaf-118	192	22	between	between	ADP
gujaf-118	192	23	big4	big4	NOUN
gujaf-118	192	24	and	and	CCONJ
gujaf-118	192	25	non	non	ADJ
gujaf-118	192	26	-	-	ADJ
gujaf-118	192	27	big4	big4	ADJ
gujaf-118	192	28	audited	audit	VERB
gujaf-118	192	29	listed	list	VERB
gujaf-118	192	30	firms	firm	NOUN
gujaf-118	192	31	in	in	ADP
gujaf-118	192	32	nigeria	nigeria	PROPN
gujaf-118	192	33	.	.	PUNCT
gujaf-118	193	1	thus	thus	ADV
gujaf-118	193	2	,	,	PUNCT
gujaf-118	193	3	hypothesis	hypothesis	NOUN
gujaf-118	193	4	two	two	NUM
gujaf-118	193	5	is	be	AUX
gujaf-118	193	6	rejected	reject	VERB
gujaf-118	193	7	.	.	PUNCT
gujaf-118	194	1	5	5	X
gujaf-118	194	2	.	.	X
gujaf-118	194	3	conclusion	conclusion	NOUN
gujaf-118	194	4	and	and	CCONJ
gujaf-118	194	5	recommendations	recommendation	NOUN
gujaf-118	194	6	based	base	VERB
gujaf-118	194	7	on	on	ADP
gujaf-118	194	8	the	the	DET
gujaf-118	194	9	findings	finding	NOUN
gujaf-118	195	1	,	,	PUNCT
gujaf-118	195	2	the	the	DET
gujaf-118	195	3	study	study	NOUN
gujaf-118	195	4	concludes	conclude	VERB
gujaf-118	195	5	that	that	SCONJ
gujaf-118	195	6	earning	earn	VERB
gujaf-118	195	7	per	per	ADP
gujaf-118	195	8	share	share	NOUN
gujaf-118	195	9	has	have	VERB
gujaf-118	195	10	positive	positive	ADJ
gujaf-118	195	11	and	and	CCONJ
gujaf-118	195	12	significant	significant	ADJ
gujaf-118	195	13	influence	influence	NOUN
gujaf-118	195	14	on	on	ADP
gujaf-118	195	15	share	share	NOUN
gujaf-118	195	16	price	price	NOUN
gujaf-118	195	17	.	.	PUNCT
gujaf-118	196	1	while	while	SCONJ
gujaf-118	196	2	book	book	NOUN
gujaf-118	196	3	value	value	NOUN
gujaf-118	196	4	per	per	ADP
gujaf-118	196	5	share	share	NOUN
gujaf-118	196	6	exerts	exert	VERB
gujaf-118	196	7	a	a	DET
gujaf-118	196	8	significant	significant	ADJ
gujaf-118	196	9	negative	negative	ADJ
gujaf-118	196	10	influence	influence	NOUN
gujaf-118	196	11	on	on	ADP
gujaf-118	196	12	the	the	DET
gujaf-118	196	13	share	share	NOUN
gujaf-118	196	14	price	price	NOUN
gujaf-118	196	15	of	of	ADP
gujaf-118	196	16	listed	list	VERB
gujaf-118	196	17	firms	firm	NOUN
gujaf-118	196	18	in	in	ADP
gujaf-118	196	19	nigeria	nigeria	PROPN
gujaf-118	196	20	.	.	PUNCT
gujaf-118	197	1	also	also	ADV
gujaf-118	197	2	,	,	PUNCT
gujaf-118	197	3	the	the	DET
gujaf-118	197	4	study	study	NOUN
gujaf-118	197	5	concludes	conclude	VERB
gujaf-118	197	6	that	that	SCONJ
gujaf-118	197	7	there	there	PRON
gujaf-118	197	8	is	be	VERB
gujaf-118	197	9	significant	significant	ADJ
gujaf-118	197	10	difference	difference	NOUN
gujaf-118	197	11	in	in	ADP
gujaf-118	197	12	the	the	DET
gujaf-118	197	13	value	value	NOUN
gujaf-118	197	14	relevance	relevance	NOUN
gujaf-118	197	15	of	of	ADP
gujaf-118	197	16	earnings	earning	NOUN
gujaf-118	197	17	and	and	CCONJ
gujaf-118	197	18	book	book	NOUN
gujaf-118	197	19	value	value	NOUN
gujaf-118	197	20	per	per	ADP
gujaf-118	197	21	share	share	NOUN
gujaf-118	197	22	between	between	ADP
gujaf-118	197	23	big4	big4	NOUN
gujaf-118	197	24	and	and	CCONJ
gujaf-118	197	25	non	non	ADJ
gujaf-118	197	26	-	-	ADJ
gujaf-118	197	27	big4	big4	ADJ
gujaf-118	197	28	audited	audit	VERB
gujaf-118	197	29	listed	list	VERB
gujaf-118	197	30	firms	firm	NOUN
gujaf-118	197	31	in	in	ADP
gujaf-118	197	32	nigeria	nigeria	PROPN
gujaf-118	197	33	.	.	PUNCT
gujaf-118	198	1	the	the	DET
gujaf-118	198	2	study	study	NOUN
gujaf-118	198	3	therefore	therefore	ADV
gujaf-118	198	4	,	,	PUNCT
gujaf-118	198	5	recommends	recommend	VERB
gujaf-118	198	6	inter	inter	ADJ
gujaf-118	198	7	-	-	ADJ
gujaf-118	198	8	alia	alia	ADJ
gujaf-118	198	9	that	that	SCONJ
gujaf-118	198	10	regulatory	regulatory	ADJ
gujaf-118	198	11	authorities	authority	NOUN
gujaf-118	198	12	such	such	ADJ
gujaf-118	198	13	as	as	ADP
gujaf-118	198	14	cbn	cbn	PROPN
gujaf-118	198	15	and	and	CCONJ
gujaf-118	198	16	sec	sec	PROPN
gujaf-118	198	17	should	should	AUX
gujaf-118	198	18	ensure	ensure	VERB
gujaf-118	198	19	that	that	SCONJ
gujaf-118	198	20	firms	firm	NOUN
gujaf-118	198	21	engage	engage	VERB
gujaf-118	198	22	the	the	DET
gujaf-118	198	23	service	service	NOUN
gujaf-118	198	24	of	of	ADP
gujaf-118	198	25	audit	audit	NOUN
gujaf-118	198	26	firms	firm	NOUN
gujaf-118	198	27	not	not	PART
gujaf-118	198	28	necessarily	necessarily	ADV
gujaf-118	198	29	the	the	DET
gujaf-118	198	30	big4	big4	NOUN
gujaf-118	198	31	audit	audit	NOUN
gujaf-118	198	32	firms	firm	NOUN
gujaf-118	198	33	.	.	PUNCT
gujaf-118	199	1	references	reference	NOUN
gujaf-118	199	2	beaver	beaver	PROPN
gujaf-118	199	3	,	,	PUNCT
gujaf-118	199	4	w.	w.	PROPN
gujaf-118	199	5	h.	h.	PROPN
gujaf-118	199	6	(	(	PUNCT
gujaf-118	199	7	1968	1968	NUM
gujaf-118	199	8	)	)	PUNCT
gujaf-118	199	9	.	.	PUNCT
gujaf-118	200	1	the	the	DET
gujaf-118	200	2	information	information	NOUN
gujaf-118	200	3	content	content	NOUN
gujaf-118	200	4	of	of	ADP
gujaf-118	200	5	annual	annual	ADJ
gujaf-118	200	6	earnings	earning	NOUN
gujaf-118	200	7	announcements	announcement	NOUN
gujaf-118	200	8	.	.	PUNCT
gujaf-118	201	1	journal	journal	NOUN
gujaf-118	201	2	of	of	ADP
gujaf-118	201	3	accounting	accounting	PROPN
gujaf-118	201	4	research	research	NOUN
gujaf-118	201	5	6(3	6(3	NUM
gujaf-118	201	6	)	)	PUNCT
gujaf-118	201	7	,	,	PUNCT
gujaf-118	201	8	67	67	NUM
gujaf-118	201	9	-	-	SYM
gujaf-118	201	10	92	92	NUM
gujaf-118	201	11	.	.	PUNCT
gujaf-118	202	1	bengi	bengi	PROPN
gujaf-118	202	2	,	,	PUNCT
gujaf-118	202	3	c.	c.	PROPN
gujaf-118	202	4	ahmet	ahmet	PROPN
gujaf-118	202	5	,	,	PUNCT
gujaf-118	202	6	c.	c.	PROPN
gujaf-118	202	7	and	and	CCONJ
gujaf-118	202	8	irene	irene	PROPN
gujaf-118	202	9	,	,	PUNCT
gujaf-118	202	10	g.	g.	PROPN
gujaf-118	202	11	w.	w.	PROPN
gujaf-118	202	12	(	(	PUNCT
gujaf-118	202	13	2020	2020	NUM
gujaf-118	202	14	)	)	PUNCT
gujaf-118	202	15	,	,	PUNCT
gujaf-118	202	16	accounting	accounting	NOUN
gujaf-118	202	17	comparability	comparability	NOUN
gujaf-118	202	18	and	and	CCONJ
gujaf-118	202	19	the	the	DET
gujaf-118	202	20	value	value	NOUN
gujaf-118	202	21	relevance	relevance	NOUN
gujaf-118	202	22	of	of	ADP
gujaf-118	202	23	earnings	earning	NOUN
gujaf-118	202	24	and	and	CCONJ
gujaf-118	202	25	book	book	NOUN
gujaf-118	202	26	value	value	NOUN
gujaf-118	202	27	,	,	PUNCT
gujaf-118	202	28	the	the	DET
gujaf-118	202	29	journal	journal	NOUN
gujaf-118	202	30	of	of	ADP
gujaf-118	202	31	corporate	corporate	ADJ
gujaf-118	202	32	accounting	accounting	NOUN
gujaf-118	202	33	and	and	CCONJ
gujaf-118	202	34	finance	finance	NOUN
gujaf-118	202	35	,	,	PUNCT
gujaf-118	202	36	31(4	31(4	NUM
gujaf-118	202	37	)	)	PUNCT
gujaf-118	202	38	,	,	PUNCT
gujaf-118	202	39	8298	8298	NUM
gujaf-118	202	40	.	.	PUNCT
gujaf-118	203	1	busari	busari	PROPN
gujaf-118	203	2	,	,	PUNCT
gujaf-118	203	3	k.	k.	PROPN
gujaf-118	203	4	(	(	PUNCT
gujaf-118	203	5	2019	2019	NUM
gujaf-118	203	6	)	)	PUNCT
gujaf-118	203	7	.	.	PUNCT
gujaf-118	204	1	value	value	NOUN
gujaf-118	204	2	relevance	relevance	NOUN
gujaf-118	204	3	of	of	ADP
gujaf-118	204	4	accounting	account	VERB
gujaf-118	204	5	information	information	NOUN
gujaf-118	204	6	in	in	ADP
gujaf-118	204	7	listed	list	VERB
gujaf-118	204	8	financial	financial	ADJ
gujaf-118	204	9	service	service	NOUN
gujaf-118	204	10	firms	firm	NOUN
gujaf-118	204	11	in	in	ADP
gujaf-118	204	12	nigeria	nigeria	PROPN
gujaf-118	204	13	:	:	PUNCT
gujaf-118	204	14	a	a	DET
gujaf-118	204	15	comparative	comparative	ADJ
gujaf-118	204	16	study	study	NOUN
gujaf-118	204	17	of	of	ADP
gujaf-118	204	18	consolidated	consolidated	ADJ
gujaf-118	204	19	and	and	CCONJ
gujaf-118	204	20	separate	separate	ADJ
gujaf-118	204	21	financial	financial	ADJ
gujaf-118	204	22	statement	statement	NOUN
gujaf-118	204	23	.	.	PUNCT
gujaf-118	205	1	being	be	AUX
gujaf-118	205	2	an	an	DET
gujaf-118	205	3	m.sc	m.sc	PROPN
gujaf-118	205	4	thesis	thesis	NOUN
gujaf-118	205	5	submitted	submit	VERB
gujaf-118	205	6	to	to	ADP
gujaf-118	205	7	department	department	NOUN
gujaf-118	205	8	of	of	ADP
gujaf-118	205	9	accounting	accounting	NOUN
gujaf-118	205	10	,	,	PUNCT
gujaf-118	205	11	ahmadu	ahmadu	PROPN
gujaf-118	205	12	bello	bello	PROPN
gujaf-118	205	13	university	university	PROPN
gujaf-118	205	14	,	,	PUNCT
gujaf-118	205	15	zaria	zaria	PROPN
gujaf-118	205	16	.	.	PUNCT
gujaf-118	206	1	chaudhry	chaudhry	PROPN
gujaf-118	206	2	,	,	PUNCT
gujaf-118	206	3	m.	m.	NOUN
gujaf-118	206	4	i.	i.	PROPN
gujaf-118	206	5	,	,	PUNCT
gujaf-118	206	6	&	&	CCONJ
gujaf-118	206	7	sam	sam	PROPN
gujaf-118	206	8	,	,	PUNCT
gujaf-118	206	9	a.	a.	PROPN
gujaf-118	206	10	g.	g.	PROPN
gujaf-118	206	11	(	(	PUNCT
gujaf-118	206	12	2014	2014	NUM
gujaf-118	206	13	)	)	PUNCT
gujaf-118	206	14	.	.	PUNCT
gujaf-118	207	1	the	the	DET
gujaf-118	207	2	information	information	NOUN
gujaf-118	207	3	content	content	NOUN
gujaf-118	207	4	of	of	ADP
gujaf-118	207	5	accounting	accounting	NOUN
gujaf-118	207	6	earnings	earning	NOUN
gujaf-118	207	7	,	,	PUNCT
gujaf-118	207	8	book	book	NOUN
gujaf-118	207	9	values	value	NOUN
gujaf-118	207	10	,	,	PUNCT
gujaf-118	207	11	losses	loss	NOUN
gujaf-118	207	12	and	and	CCONJ
gujaf-118	207	13	firm	firm	ADJ
gujaf-118	207	14	size	size	NOUN
gujaf-118	207	15	vis	vis	X
gujaf-118	207	16	-	-	PUNCT
gujaf-118	207	17	a	a	DET
gujaf-118	207	18	empirical	empirical	ADJ
gujaf-118	207	19	evidence	evidence	NOUN
gujaf-118	207	20	from	from	ADP
gujaf-118	207	21	an	an	DET
gujaf-118	207	22	emerging	emerge	VERB
gujaf-118	207	23	stock	stock	NOUN
gujaf-118	207	24	8	8	NUM
gujaf-118	207	25	market	market	NOUN
gujaf-118	207	26	.	.	PUNCT
gujaf-118	208	1	applied	apply	VERB
gujaf-118	208	2	financial	financial	ADJ
gujaf-118	208	3	economics	economic	NOUN
gujaf-118	208	4	,	,	PUNCT
gujaf-118	208	5	24(23	24(23	NOUN
gujaf-118	208	6	)	)	PUNCT
gujaf-118	208	7	,	,	PUNCT
gujaf-118	208	8	1515–1527	1515–1527	NUM
gujaf-118	208	9	.	.	PUNCT
gujaf-118	209	1	https://doi.org/10.1080/09603107.2014.925074	https://doi.org/10.1080/09603107.2014.925074	PROPN
gujaf-118	209	2	https://moeny.cnn.com	https://moeny.cnn.com	PROPN
gujaf-118	209	3	(	(	PUNCT
gujaf-118	209	4	2018	2018	NUM
gujaf-118	209	5	)	)	PUNCT
gujaf-118	209	6	.	.	PUNCT
gujaf-118	210	1	global	global	ADJ
gujaf-118	210	2	stock	stock	NOUN
gujaf-118	210	3	market	market	NOUN
gujaf-118	210	4	turmoil	turmoil	NOUN
gujaf-118	210	5	.	.	PUNCT
gujaf-118	211	1	https://www.express.co.uk/finance/city/914997/ftse-100-down-today-live-update-stock	https://www.express.co.uk/finance/city/914997/ftse-100-down-today-live-update-stock	PROPN
gujaf-118	211	2	marketcrash	marketcrash	PROPN
gujaf-118	211	3	.	.	PUNCT
gujaf-118	212	1	https://www.vanguardngr.com/2017/06/stock-market-fundamentalsare-nigerian-equities-still	https://www.vanguardngr.com/2017/06/stock-market-fundamentalsare-nigerian-equities-still	NOUN
gujaf-118	212	2	undervalued/	undervalued/	NUM
gujaf-118	212	3	https://www.vanguardngr.com/2018/01/analysts-stockbrokers-project-strong-equity	https://www.vanguardngr.com/2018/01/analysts-stockbrokers-project-strong-equity	NOUN
gujaf-118	212	4	performance-2018/	performance-2018/	NOUN
gujaf-118	212	5	ijeoma	ijeoma	NOUN
gujaf-118	212	6	,	,	PUNCT
gujaf-118	212	7	n.b	n.b	PROPN
gujaf-118	212	8	.	.	PROPN
gujaf-118	212	9	(	(	PUNCT
gujaf-118	212	10	2015	2015	NUM
gujaf-118	212	11	)	)	PUNCT
gujaf-118	212	12	.	.	PUNCT
gujaf-118	213	1	value	value	NOUN
gujaf-118	213	2	relevance	relevance	NOUN
gujaf-118	213	3	of	of	ADP
gujaf-118	213	4	accounting	account	VERB
gujaf-118	213	5	information	information	NOUN
gujaf-118	213	6	share	share	NOUN
gujaf-118	213	7	prices	price	NOUN
gujaf-118	213	8	of	of	ADP
gujaf-118	213	9	listed	list	VERB
gujaf-118	213	10	firm	firm	NOUN
gujaf-118	213	11	,	,	PUNCT
gujaf-118	213	12	social	social	ADJ
gujaf-118	213	13	an	an	DET
gujaf-118	213	14	d	d	PROPN
gujaf-118	213	15	basic	basic	ADJ
gujaf-118	213	16	science	science	NOUN
gujaf-118	213	17	review	review	NOUN
gujaf-118	213	18	(	(	PUNCT
gujaf-118	213	19	sbsrr	sbsrr	ADV
gujaf-118	213	20	)	)	PUNCT
gujaf-118	213	21	,	,	PUNCT
gujaf-118	213	22	3(10	3(10	NUM
gujaf-118	213	23	)	)	PUNCT
gujaf-118	213	24	,	,	PUNCT
gujaf-118	213	25	328	328	NUM
gujaf-118	213	26	-	-	SYM
gujaf-118	213	27	344	344	NUM
gujaf-118	213	28	.	.	PUNCT
gujaf-118	214	1	kaushalya	kaushalya	PROPN
gujaf-118	214	2	,	,	PUNCT
gujaf-118	214	3	p.	p.	NOUN
gujaf-118	214	4	and	and	CCONJ
gujaf-118	214	5	kehelwalatenna	kehelwalatenna	NOUN
gujaf-118	214	6	,	,	PUNCT
gujaf-118	214	7	k.	k.	PROPN
gujaf-118	214	8	(	(	PUNCT
gujaf-118	214	9	2020	2020	NUM
gujaf-118	214	10	)	)	PUNCT
gujaf-118	214	11	.	.	PUNCT
gujaf-118	215	1	the	the	DET
gujaf-118	215	2	impact	impact	NOUN
gujaf-118	215	3	of	of	ADP
gujaf-118	215	4	ifrs	ifrs	ADJ
gujaf-118	215	5	adoption	adoption	NOUN
gujaf-118	215	6	on	on	ADP
gujaf-118	215	7	the	the	DET
gujaf-118	215	8	value	value	NOUN
gujaf-118	215	9	relevance	relevance	NOUN
gujaf-118	215	10	of	of	ADP
gujaf-118	215	11	accounting	accounting	NOUN
gujaf-118	215	12	information	information	NOUN
gujaf-118	215	13	.	.	PUNCT
gujaf-118	216	1	international	international	ADJ
gujaf-118	216	2	review	review	PROPN
gujaf-118	216	3	of	of	ADP
gujaf-118	216	4	business	business	NOUN
gujaf-118	216	5	research	research	NOUN
gujaf-118	216	6	papers	paper	NOUN
gujaf-118	216	7	,	,	PUNCT
gujaf-118	216	8	16	16	NUM
gujaf-118	216	9	(	(	PUNCT
gujaf-118	216	10	2	2	NUM
gujaf-118	216	11	)	)	PUNCT
gujaf-118	216	12	,	,	PUNCT
gujaf-118	216	13	6686	6686	NUM
gujaf-118	216	14	.	.	PUNCT
gujaf-118	217	1	levitt	levitt	PROPN
gujaf-118	217	2	,	,	PUNCT
gujaf-118	217	3	a.	a.	NOUN
gujaf-118	217	4	(	(	PUNCT
gujaf-118	217	5	1998	1998	NUM
gujaf-118	217	6	)	)	PUNCT
gujaf-118	217	7	.	.	PUNCT
gujaf-118	218	1	the	the	DET
gujaf-118	218	2	numbers	number	NOUN
gujaf-118	218	3	game	game	NOUN
gujaf-118	218	4	:	:	PUNCT
gujaf-118	218	5	speech	speech	NOUN
gujaf-118	218	6	delivered	deliver	VERB
gujaf-118	218	7	at	at	ADP
gujaf-118	218	8	the	the	DET
gujaf-118	218	9	new	new	PROPN
gujaf-118	218	10	york	york	PROPN
gujaf-118	218	11	university	university	PROPN
gujaf-118	218	12	center	center	NOUN
gujaf-118	218	13	for	for	ADP
gujaf-118	218	14	law	law	NOUN
gujaf-118	218	15	and	and	CCONJ
gujaf-118	218	16	business	business	NOUN
gujaf-118	218	17	,	,	PUNCT
gujaf-118	218	18	new	new	PROPN
gujaf-118	218	19	york	york	PROPN
gujaf-118	218	20	;	;	PUNCT
gujaf-118	218	21	http://wwwrutgers.edu/accounting	http://wwwrutgers.edu/accounting	NUM
gujaf-118	218	22	;	;	PUNCT
gujaf-118	218	23	http://www.sec.gbov/news	http://www.sec.gbov/new	NOUN
gujaf-118	218	24	mamman	mamman	NOUN
gujaf-118	218	25	,	,	PUNCT
gujaf-118	218	26	s.	s.	PROPN
gujaf-118	218	27	(	(	PUNCT
gujaf-118	218	28	2013	2013	NUM
gujaf-118	218	29	)	)	PUNCT
gujaf-118	218	30	.	.	PUNCT
gujaf-118	219	1	value	value	NOUN
gujaf-118	219	2	relevance	relevance	NOUN
gujaf-118	219	3	of	of	ADP
gujaf-118	219	4	earnings	earning	NOUN
gujaf-118	219	5	on	on	ADP
gujaf-118	219	6	market	market	NOUN
gujaf-118	219	7	value	value	NOUN
gujaf-118	219	8	of	of	ADP
gujaf-118	219	9	quoted	quote	VERB
gujaf-118	219	10	building	building	NOUN
gujaf-118	219	11	materials	material	NOUN
gujaf-118	219	12	firms	firm	NOUN
gujaf-118	219	13	in	in	ADP
gujaf-118	219	14	nigeria	nigeria	PROPN
gujaf-118	219	15	,	,	PUNCT
gujaf-118	219	16	(	(	PUNCT
gujaf-118	219	17	adsu	adsu	NOUN
gujaf-118	219	18	)	)	PUNCT
gujaf-118	219	19	(	(	PUNCT
gujaf-118	219	20	adamawa	adamawa	PROPN
gujaf-118	219	21	state	state	PROPN
gujaf-118	219	22	university	university	PROPN
gujaf-118	219	23	)	)	PUNCT
gujaf-118	219	24	,	,	PUNCT
gujaf-118	219	25	journal	journal	NOUN
gujaf-118	219	26	of	of	ADP
gujaf-118	219	27	of	of	ADP
gujaf-118	219	28	accounting	accounting	NOUN
gujaf-118	219	29	research	research	NOUN
gujaf-118	219	30	(	(	PUNCT
gujaf-118	219	31	ajar	ajar	PROPN
gujaf-118	219	32	)	)	PUNCT
gujaf-118	219	33	,	,	PUNCT
gujaf-118	219	34	1(2	1(2	NUM
gujaf-118	219	35	)	)	PUNCT
gujaf-118	219	36	,	,	PUNCT
gujaf-118	219	37	1	1	NUM
gujaf-118	219	38	-	-	SYM
gujaf-118	219	39	6	6	NUM
gujaf-118	219	40	.	.	PUNCT
gujaf-118	220	1	nse	nse	NOUN
gujaf-118	220	2	.	.	PUNCT
gujaf-118	221	1	(	(	PUNCT
gujaf-118	221	2	2012	2012	NUM
gujaf-118	221	3	)	)	PUNCT
gujaf-118	221	4	.	.	PUNCT
gujaf-118	222	1	nigerian	nigerian	ADJ
gujaf-118	222	2	stock	stock	PROPN
gujaf-118	222	3	exchange	exchange	PROPN
gujaf-118	222	4	factbook	factbook	VERB
gujaf-118	222	5	2011/12	2011/12	NUM
gujaf-118	222	6	ohlson	ohlson	NOUN
gujaf-118	222	7	,	,	PUNCT
gujaf-118	222	8	j.	j.	PROPN
gujaf-118	222	9	(	(	PUNCT
gujaf-118	222	10	1995	1995	NUM
gujaf-118	222	11	)	)	PUNCT
gujaf-118	222	12	.	.	PUNCT
gujaf-118	223	1	earnings	earning	NOUN
gujaf-118	223	2	,	,	PUNCT
gujaf-118	223	3	book	book	NOUN
gujaf-118	223	4	values	value	NOUN
gujaf-118	223	5	and	and	CCONJ
gujaf-118	223	6	dividends	dividend	NOUN
gujaf-118	223	7	in	in	ADP
gujaf-118	223	8	quality	quality	NOUN
gujaf-118	223	9	valuations	valuation	NOUN
gujaf-118	223	10	,	,	PUNCT
gujaf-118	223	11	contemporary	contemporary	ADJ
gujaf-118	223	12	accounting	accounting	NOUN
gujaf-118	223	13	research	research	NOUN
gujaf-118	223	14	,	,	PUNCT
gujaf-118	223	15	11,661–688	11,661–688	NUM
gujaf-118	223	16	.	.	PUNCT
gujaf-118	224	1	olugbenga	olugbenga	PROPN
gujaf-118	224	2	,	,	PUNCT
gujaf-118	224	3	j.	j.	PROPN
gujaf-118	224	4	(	(	PUNCT
gujaf-118	224	5	2016	2016	NUM
gujaf-118	224	6	)	)	PUNCT
gujaf-118	224	7	.	.	PUNCT
gujaf-118	225	1	the	the	DET
gujaf-118	225	2	adoption	adoption	NOUN
gujaf-118	225	3	of	of	ADP
gujaf-118	225	4	ifrs	ifrs	PROPN
gujaf-118	225	5	and	and	CCONJ
gujaf-118	225	6	value	value	NOUN
gujaf-118	225	7	relevance	relevance	NOUN
gujaf-118	225	8	of	of	ADP
gujaf-118	225	9	accounting	account	VERB
gujaf-118	225	10	information	information	NOUN
gujaf-118	225	11	in	in	ADP
gujaf-118	225	12	nigeria	nigeria	PROPN
gujaf-118	225	13	,	,	PUNCT
gujaf-118	225	14	international	international	ADJ
gujaf-118	225	15	journal	journal	NOUN
gujaf-118	225	16	of	of	ADP
gujaf-118	225	17	innovative	innovative	ADJ
gujaf-118	225	18	research	research	NOUN
gujaf-118	225	19	and	and	CCONJ
gujaf-118	225	20	advanced	advanced	ADJ
gujaf-118	225	21	studies	study	NOUN
gujaf-118	225	22	(	(	PUNCT
gujaf-118	225	23	ijiras	ijira	NOUN
gujaf-118	225	24	)	)	PUNCT
gujaf-118	225	25	,	,	PUNCT
gujaf-118	225	26	3	3	NUM
gujaf-118	225	27	(	(	PUNCT
gujaf-118	225	28	4	4	NUM
gujaf-118	225	29	)	)	PUNCT
gujaf-118	225	30	prihatni	prihatni	NOUN
gujaf-118	225	31	r.	r.	PROPN
gujaf-118	225	32	,	,	PUNCT
gujaf-118	225	33	subroto	subroto	NOUN
gujaf-118	225	34	,	,	PUNCT
gujaf-118	225	35	b.	b.	PROPN
gujaf-118	225	36	,	,	PUNCT
gujaf-118	225	37	saraswati	saraswati	PROPN
gujaf-118	225	38	,	,	PUNCT
gujaf-118	225	39	e.	e.	PROPN
gujaf-118	225	40	&	&	CCONJ
gujaf-118	225	41	purnomosidi	purnomosidi	PROPN
gujaf-118	225	42	b.	b.	PROPN
gujaf-118	225	43	(	(	PUNCT
gujaf-118	225	44	2018	2018	NUM
gujaf-118	225	45	)	)	PUNCT
gujaf-118	225	46	.	.	PUNCT
gujaf-118	226	1	comparative	comparative	ADJ
gujaf-118	226	2	value	value	NOUN
gujaf-118	226	3	relevance	relevance	NOUN
gujaf-118	226	4	of	of	ADP
gujaf-118	226	5	accounting	account	VERB
gujaf-118	226	6	information	information	NOUN
gujaf-118	226	7	in	in	ADP
gujaf-118	226	8	the	the	DET
gujaf-118	226	9	ifrs	ifrs	PROPN
gujaf-118	226	10	period	period	NOUN
gujaf-118	226	11	between	between	ADP
gujaf-118	226	12	manufacturing	manufacture	VERB
gujaf-118	226	13	company	company	NOUN
gujaf-118	226	14	and	and	CCONJ
gujaf-118	226	15	financial	financial	ADJ
gujaf-118	226	16	services	service	NOUN
gujaf-118	226	17	go	go	VERB
gujaf-118	226	18	public	public	ADJ
gujaf-118	226	19	in	in	ADP
gujaf-118	226	20	indonesia	indonesia	PROPN
gujaf-118	226	21	stock	stock	PROPN
gujaf-118	226	22	exchange	exchange	PROPN
gujaf-118	226	23	,	,	PUNCT
gujaf-118	226	24	academy	academy	NOUN
gujaf-118	226	25	of	of	ADP
gujaf-118	226	26	accounting	accounting	NOUN
gujaf-118	226	27	and	and	CCONJ
gujaf-118	226	28	financial	financial	ADJ
gujaf-118	226	29	studies	study	NOUN
gujaf-118	226	30	journal	journal	NOUN
gujaf-118	226	31	22	22	NUM
gujaf-118	226	32	,	,	PUNCT
gujaf-118	226	33	(	(	PUNCT
gujaf-118	226	34	3	3	NUM
gujaf-118	226	35	)	)	PUNCT
gujaf-118	226	36	,	,	PUNCT
gujaf-118	226	37	1	1	NUM
gujaf-118	226	38	-	-	SYM
gujaf-118	226	39	9	9	NUM
gujaf-118	226	40	suadiye	suadiye	NOUN
gujaf-118	226	41	,	,	PUNCT
gujaf-118	226	42	g.	g.	PROPN
gujaf-118	226	43	(	(	PUNCT
gujaf-118	226	44	2014	2014	NUM
gujaf-118	226	45	)	)	PUNCT
gujaf-118	226	46	.	.	PUNCT
gujaf-118	227	1	value	value	NOUN
gujaf-118	227	2	relevance	relevance	NOUN
gujaf-118	227	3	of	of	ADP
gujaf-118	227	4	book	book	NOUN
gujaf-118	227	5	value	value	NOUN
gujaf-118	227	6	and	and	CCONJ
gujaf-118	227	7	earnings	earning	NOUN
gujaf-118	227	8	under	under	ADP
gujaf-118	227	9	the	the	DET
gujaf-118	227	10	local	local	ADJ
gujaf-118	227	11	gaap	gaap	NOUN
gujaf-118	227	12	and	and	CCONJ
gujaf-118	227	13	ifrs	ifrs	PROPN
gujaf-118	227	14	:	:	PUNCT
gujaf-118	227	15	evidence	evidence	NOUN
gujaf-118	227	16	from	from	ADP
gujaf-118	227	17	turkey	turkey	PROPN
gujaf-118	227	18	,	,	PUNCT
gujaf-118	227	19	ege	ege	PROPN
gujaf-118	227	20	academic	academic	ADJ
gujaf-118	227	21	review	review	NOUN
gujaf-118	227	22	,	,	PUNCT
gujaf-118	227	23	12(3	12(3	NUM
gujaf-118	227	24	)	)	PUNCT
gujaf-118	227	25	,	,	PUNCT
gujaf-118	227	26	301	301	NUM
gujaf-118	227	27	-	-	SYM
gujaf-118	227	28	310	310	NUM
gujaf-118	227	29	sullubawa	sullubawa	NOUN
gujaf-118	227	30	,	,	PUNCT
gujaf-118	227	31	n.	n.	PROPN
gujaf-118	227	32	k.	k.	PROPN
gujaf-118	227	33	(	(	PUNCT
gujaf-118	227	34	2015	2015	NUM
gujaf-118	227	35	)	)	PUNCT
gujaf-118	227	36	.	.	PUNCT
gujaf-118	228	1	the	the	DET
gujaf-118	228	2	impact	impact	NOUN
gujaf-118	228	3	of	of	ADP
gujaf-118	228	4	international	international	ADJ
gujaf-118	228	5	financial	financial	ADJ
gujaf-118	228	6	reporting	reporting	NOUN
gujaf-118	228	7	standard	standard	PROPN
gujaf-118	228	8	(	(	PUNCT
gujaf-118	228	9	ifrs	ifrs	PROPN
gujaf-118	228	10	)	)	PUNCT
gujaf-118	228	11	on	on	ADP
gujaf-118	228	12	value	value	NOUN
gujaf-118	228	13	relevance	relevance	NOUN
gujaf-118	228	14	of	of	ADP
gujaf-118	228	15	accounting	accounting	NOUN
gujaf-118	228	16	information	information	NOUN
gujaf-118	228	17	:	:	PUNCT
gujaf-118	228	18	evidence	evidence	NOUN
gujaf-118	228	19	from	from	ADP
gujaf-118	228	20	nigeria	nigeria	PROPN
gujaf-118	228	21	,	,	PUNCT
gujaf-118	228	22	global	global	ADJ
gujaf-118	228	23	business	business	NOUN
gujaf-118	228	24	and	and	CCONJ
gujaf-118	228	25	management	management	NOUN
gujaf-118	228	26	research	research	NOUN
gujaf-118	228	27	:	:	PUNCT
gujaf-118	228	28	an	an	DET
gujaf-118	228	29	international	international	ADJ
gujaf-118	228	30	journal	journal	NOUN
gujaf-118	228	31	,	,	PUNCT
gujaf-118	228	32	9(4	9(4	NUM
gujaf-118	228	33	)	)	PUNCT
gujaf-118	228	34	,	,	PUNCT
gujaf-118	228	35	1	1	NUM
gujaf-118	228	36	-	-	SYM
gujaf-118	228	37	16	16	NUM
gujaf-118	228	38	.	.	PUNCT
gujaf-118	229	1	trabelsi	trabelsi	PROPN
gujaf-118	229	2	,	,	PUNCT
gujaf-118	229	3	n.s	n.s	PROPN
gujaf-118	229	4	&	&	CCONJ
gujaf-118	229	5	trabelsi	trabelsi	PROPN
gujaf-118	229	6	,	,	PUNCT
gujaf-118	229	7	m.	m.	NOUN
gujaf-118	229	8	(	(	PUNCT
gujaf-118	229	9	2014	2014	NUM
gujaf-118	229	10	)	)	PUNCT
gujaf-118	229	11	.	.	PUNCT
gujaf-118	230	1	the	the	DET
gujaf-118	230	2	value	value	NOUN
gujaf-118	230	3	relevance	relevance	NOUN
gujaf-118	230	4	of	of	ADP
gujaf-118	230	5	ifrs	ifrs	PROPN
gujaf-118	230	6	in	in	ADP
gujaf-118	230	7	the	the	DET
gujaf-118	230	8	uae	uae	PROPN
gujaf-118	230	9	banking	banking	NOUN
gujaf-118	230	10	industry	industry	NOUN
gujaf-118	230	11	:	:	PUNCT
gujaf-118	230	12	empirical	empirical	ADJ
gujaf-118	230	13	evidence	evidence	NOUN
gujaf-118	230	14	from	from	ADP
gujaf-118	230	15	dubai	dubai	PROPN
gujaf-118	230	16	financial	financial	ADJ
gujaf-118	230	17	market	market	NOUN
gujaf-118	230	18	,	,	PUNCT
gujaf-118	230	19	international	international	ADJ
gujaf-118	230	20	journal	journal	NOUN
gujaf-118	230	21	of	of	ADP
gujaf-118	230	22	academic	academic	ADJ
gujaf-118	230	23	research	research	NOUN
gujaf-118	230	24	in	in	ADP
gujaf-118	230	25	accounting	accounting	NOUN
gujaf-118	230	26	,	,	PUNCT
gujaf-118	230	27	finance	finance	NOUN
gujaf-118	230	28	and	and	CCONJ
gujaf-118	230	29	management	management	NOUN
gujaf-118	230	30	sciences	science	NOUN
gujaf-118	230	31	,	,	PUNCT
gujaf-118	230	32	4	4	NUM
gujaf-118	230	33	(	(	PUNCT
gujaf-118	230	34	4	4	NUM
gujaf-118	230	35	)	)	PUNCT
gujaf-118	230	36	,	,	PUNCT
gujaf-118	230	37	60–71	60–71	NOUN
gujaf-118	230	38	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241	VERB
gujaf-118	230	39	umoren	umoren	PROPN
gujaf-118	230	40	,	,	PUNCT
gujaf-118	230	41	a.o	a.o	PROPN
gujaf-118	230	42	.	.	PROPN
gujaf-118	230	43	&	&	CCONJ
gujaf-118	230	44	enang	enang	PROPN
gujaf-118	230	45	,	,	PUNCT
gujaf-118	230	46	e.r	e.r	PROPN
gujaf-118	230	47	.	.	PROPN
gujaf-118	230	48	(	(	PUNCT
gujaf-118	230	49	2015	2015	NUM
gujaf-118	230	50	)	)	PUNCT
gujaf-118	230	51	.	.	PUNCT
gujaf-118	231	1	ifrs	ifrs	PROPN
gujaf-118	231	2	adoption	adoption	NOUN
gujaf-118	231	3	and	and	CCONJ
gujaf-118	231	4	value	value	NOUN
gujaf-118	231	5	relevance	relevance	NOUN
gujaf-118	231	6	of	of	ADP
gujaf-118	231	7	financial	financial	ADJ
gujaf-118	231	8	statement	statement	NOUN
gujaf-118	231	9	of	of	ADP
gujaf-118	231	10	nigerian	nigerian	ADJ
gujaf-118	231	11	listed	list	VERB
gujaf-118	231	12	banks	bank	NOUN
gujaf-118	231	13	,	,	PUNCT
gujaf-118	231	14	international	international	ADJ
gujaf-118	231	15	journal	journal	NOUN
gujaf-118	231	16	of	of	ADP
gujaf-118	231	17	finance	finance	NOUN
gujaf-118	231	18	and	and	CCONJ
gujaf-118	231	19	accounting	accounting	NOUN
gujaf-118	231	20	,	,	PUNCT
gujaf-118	231	21	4(1	4(1	NOUN
gujaf-118	231	22	)	)	PUNCT
gujaf-118	231	23	,	,	PUNCT
gujaf-118	231	24	1	1	NUM
gujaf-118	231	25	-	-	SYM
gujaf-118	231	26	7	7	NUM
gujaf-118	231	27	.	.	PUNCT
gujaf-118	231	28	doi:105923	doi:105923	PROPN
gujaf-118	231	29	/	/	SYM
gujaf-118	231	30	ji.ijfa20150401.01	ji.ijfa20150401.01	PROPN
gujaf-118	231	31	uwuigbe	uwuigbe	NOUN
gujaf-118	231	32	,	,	PUNCT
gujaf-118	231	33	o.	o.	PROPN
gujaf-118	231	34	r.	r.	PROPN
gujaf-118	231	35	,	,	PUNCT
gujaf-118	231	36	uwuigbe	uwuigbe	PROPN
gujaf-118	231	37	,	,	PUNCT
gujaf-118	231	38	u.	u.	PROPN
gujaf-118	231	39	,	,	PUNCT
gujaf-118	231	40	jafaru	jafaru	PROPN
gujaf-118	231	41	,	,	PUNCT
gujaf-118	231	42	j.	j.	PROPN
gujaf-118	231	43	,	,	PUNCT
gujaf-118	231	44	igbinoba	igbinoba	PROPN
gujaf-118	231	45	,	,	PUNCT
gujaf-118	231	46	e.	e.	PROPN
gujaf-118	231	47	e.	e.	PROPN
gujaf-118	231	48	,	,	PUNCT
gujaf-118	231	49	oladipo	oladipo	PROPN
gujaf-118	231	50	,	,	PUNCT
gujaf-118	231	51	o.	o.	NOUN
gujaf-118	231	52	a.	a.	NOUN
gujaf-118	232	1	(	(	PUNCT
gujaf-118	232	2	2016	2016	NUM
gujaf-118	232	3	)	)	PUNCT
gujaf-118	232	4	.	.	PUNCT
gujaf-118	233	1	“	"	PUNCT
gujaf-118	233	2	value	value	NOUN
gujaf-118	233	3	relevance	relevance	NOUN
gujaf-118	233	4	of	of	ADP
gujaf-118	233	5	financial	financial	ADJ
gujaf-118	233	6	statements	statement	NOUN
gujaf-118	233	7	and	and	CCONJ
gujaf-118	233	8	share	share	NOUN
gujaf-118	233	9	price	price	NOUN
gujaf-118	233	10	 	 	SPACE
gujaf-118	233	11	:	:	PUNCT
gujaf-118	233	12	a	a	DET
gujaf-118	233	13	study	study	NOUN
gujaf-118	233	14	of	of	ADP
gujaf-118	233	15	listed	list	VERB
gujaf-118	233	16	banks	bank	NOUN
gujaf-118	233	17	in	in	ADP
gujaf-118	233	18	nigeria	nigeria	PROPN
gujaf-118	233	19	”	"	PUNCT
gujaf-118	233	20	11(4	11(4	NUM
gujaf-118	233	21	)	)	PUNCT
gujaf-118	233	22	,	,	PUNCT
gujaf-118	233	23	135	135	NUM
gujaf-118	233	24	–	–	PUNCT
gujaf-118	233	25	143	143	NUM
gujaf-118	233	26	.	.	PUNCT
gujaf-118	234	1	https://doi.org/10.21511/bbs.11(4-1).2016.04	https://doi.org/10.21511/bbs.11(4-1).2016.04	PROPN
gujaf-118	234	2	xu	xu	PROPN
gujaf-118	234	3	,	,	PUNCT
gujaf-118	234	4	w.	w.	PROPN
gujaf-118	234	5	,	,	PUNCT
gujaf-118	234	6	&	&	CCONJ
gujaf-118	234	7	qi	qi	PROPN
gujaf-118	234	8	,	,	PUNCT
gujaf-118	234	9	m.	m.	NOUN
gujaf-118	234	10	(	(	PUNCT
gujaf-118	234	11	2017	2017	NUM
gujaf-118	234	12	)	)	PUNCT
gujaf-118	234	13	.	.	PUNCT
gujaf-118	235	1	presentation	presentation	NOUN
gujaf-118	235	2	pattern	pattern	NOUN
gujaf-118	235	3	and	and	CCONJ
gujaf-118	235	4	the	the	DET
gujaf-118	235	5	value	value	NOUN
gujaf-118	235	6	relevance	relevance	NOUN
gujaf-118	235	7	of	of	ADP
gujaf-118	235	8	comprehensive	comprehensive	ADJ
gujaf-118	235	9	income	income	NOUN
gujaf-118	235	10	:	:	PUNCT
gujaf-118	235	11	evidence	evidence	NOUN
gujaf-118	235	12	from	from	ADP
gujaf-118	235	13	china	china	PROPN
gujaf-118	235	14	,	,	PUNCT
gujaf-118	235	15	9(6	9(6	NUM
gujaf-118	235	16	)	)	PUNCT
gujaf-118	235	17	,	,	PUNCT
gujaf-118	236	1	31–37	31–37	NUM
gujaf-118	236	2	.	.	PUNCT
gujaf-118	236	3	https://doi.org/10.5539/ijef.v9n6p31	https://doi.org/10.5539/ijef.v9n6p31	X
gujaf-118	237	1	zulu	zulu	ADJ
gujaf-118	237	2	,	,	PUNCT
gujaf-118	237	3	m.	m.	NOUN
gujaf-118	237	4	,	,	PUNCT
gujaf-118	237	5	de	de	X
gujaf-118	237	6	klerk	klerk	NOUN
gujaf-118	237	7	,	,	PUNCT
gujaf-118	237	8	m.	m.	NOUN
gujaf-118	237	9	&	&	CCONJ
gujaf-118	237	10	oberholster	oberholster	NOUN
gujaf-118	237	11	,	,	PUNCT
gujaf-118	237	12	j.g.i	j.g.i	NOUN
gujaf-118	237	13	.	.	PUNCT
gujaf-118	237	14	(	(	PUNCT
gujaf-118	237	15	2017	2017	NUM
gujaf-118	237	16	)	)	PUNCT
gujaf-118	237	17	.	.	PUNCT
gujaf-118	238	1	a	a	DET
gujaf-118	238	2	comparison	comparison	NOUN
gujaf-118	238	3	of	of	ADP
gujaf-118	238	4	the	the	DET
gujaf-118	238	5	value	value	NOUN
gujaf-118	238	6	relevance	relevance	NOUN
gujaf-118	238	7	of	of	ADP
gujaf-118	238	8	interim	interim	ADJ
gujaf-118	238	9	and	and	CCONJ
gujaf-118	238	10	annual	annual	ADJ
gujaf-118	238	11	financial	financial	ADJ
gujaf-118	238	12	statements	statement	NOUN
gujaf-118	238	13	,	,	PUNCT
gujaf-118	238	14	south	south	ADJ
gujaf-118	238	15	african	african	ADJ
gujaf-118	238	16	journal	journal	NOUN
gujaf-118	238	17	of	of	ADP
gujaf-118	238	18	economic	economic	ADJ
gujaf-118	238	19	and	and	CCONJ
gujaf-118	238	20	management	management	NOUN
gujaf-118	238	21	sciences	science	NOUN
gujaf-118	238	22	,	,	PUNCT
gujaf-118	238	23	20(1)1–11	20(1)1–11	NUM
gujaf-118	238	24	,	,	PUNCT
gujaf-118	238	25	a1498	a1498	PROPN
gujaf-118	238	26	.	.	PUNCT
gujaf-118	239	1	https://doi.org/10.4102/sajems.v20i1.1498	https://doi.org/10.4102/sajems.v20i1.1498	PROPN
gujaf-118	239	2	.	.	PUNCT
gujaf-118	240	1	http://www.sec.gbov/news	http://www.sec.gbov/new	NOUN
gujaf-118	240	2	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241	http://dx.doi.org/10.6007/ijarafms/v4-i4/1241	PUNCT
gujaf-118	240	3	https://doi.org/10.4102/sajems.v20i1.1498	https://doi.org/10.4102/sajems.v20i1.1498	X
gujaf-118	240	4	9	9	NUM
gujaf-118	240	5	10	10	NUM