id	sid	tid	token	lemma	pos
gujaf-119	1	1	i	i	PRON
gujaf-119	1	2	gusau	gusau	PROPN
gujaf-119	1	3	journal	journal	NOUN
gujaf-119	1	4	of	of	ADP
gujaf-119	1	5	accounting	accounting	NOUN
gujaf-119	1	6	and	and	CCONJ
gujaf-119	1	7	finance	finance	NOUN
gujaf-119	1	8	(	(	PUNCT
gujaf-119	1	9	gujaf	gujaf	NOUN
gujaf-119	1	10	)	)	PUNCT
gujaf-119	1	11	vol	vol	NOUN
gujaf-119	1	12	.	.	NOUN
gujaf-119	1	13	3	3	NUM
gujaf-119	1	14	issue	issue	NOUN
gujaf-119	1	15	1	1	NUM
gujaf-119	1	16	,	,	PUNCT
gujaf-119	1	17	april	april	PROPN
gujaf-119	1	18	,	,	PUNCT
gujaf-119	1	19	2022	2022	NUM
gujaf-119	1	20	issn	issn	NOUN
gujaf-119	1	21	:	:	PUNCT
gujaf-119	1	22	2756	2756	NUM
gujaf-119	1	23	-	-	PUNCT
gujaf-119	1	24	665x	665x	NOUN
gujaf-119	1	25	a	a	DET
gujaf-119	1	26	publication	publication	NOUN
gujaf-119	1	27	of	of	ADP
gujaf-119	1	28	department	department	NOUN
gujaf-119	1	29	of	of	ADP
gujaf-119	1	30	accounting	accounting	NOUN
gujaf-119	1	31	and	and	CCONJ
gujaf-119	1	32	finance	finance	NOUN
gujaf-119	1	33	,	,	PUNCT
gujaf-119	1	34	faculty	faculty	NOUN
gujaf-119	1	35	of	of	ADP
gujaf-119	1	36	management	management	NOUN
gujaf-119	1	37	and	and	CCONJ
gujaf-119	1	38	social	social	ADJ
gujaf-119	1	39	sciences	science	NOUN
gujaf-119	1	40	,	,	PUNCT
gujaf-119	1	41	federal	federal	ADJ
gujaf-119	1	42	university	university	NOUN
gujaf-119	1	43	gusau	gusau	NOUN
gujaf-119	1	44	,	,	PUNCT
gujaf-119	1	45	zamfara	zamfara	PROPN
gujaf-119	1	46	state	state	PROPN
gujaf-119	1	47	-nigeria	-nigeria	PROPN
gujaf-119	1	48	ii	ii	PROPN
gujaf-119	1	49	©	©	PROPN
gujaf-119	1	50	department	department	PROPN
gujaf-119	1	51	of	of	ADP
gujaf-119	1	52	accounting	accounting	NOUN
gujaf-119	1	53	and	and	CCONJ
gujaf-119	1	54	finance	finance	NOUN
gujaf-119	1	55	vol	vol	NOUN
gujaf-119	1	56	.	.	PUNCT
gujaf-119	1	57	3	3	NUM
gujaf-119	1	58	issue	issue	NOUN
gujaf-119	1	59	1	1	NUM
gujaf-119	1	60	april	april	PROPN
gujaf-119	1	61	,	,	PUNCT
gujaf-119	1	62	2022	2022	NUM
gujaf-119	1	63	issn	issn	NOUN
gujaf-119	1	64	:	:	PUNCT
gujaf-119	1	65	2756	2756	NUM
gujaf-119	1	66	-	-	PUNCT
gujaf-119	1	67	665x	665x	NOUN
gujaf-119	1	68	a	a	DET
gujaf-119	1	69	publication	publication	NOUN
gujaf-119	1	70	of	of	ADP
gujaf-119	1	71	department	department	NOUN
gujaf-119	1	72	of	of	ADP
gujaf-119	1	73	accounting	accounting	NOUN
gujaf-119	1	74	and	and	CCONJ
gujaf-119	1	75	finance	finance	NOUN
gujaf-119	1	76	,	,	PUNCT
gujaf-119	1	77	faculty	faculty	NOUN
gujaf-119	1	78	of	of	ADP
gujaf-119	1	79	management	management	NOUN
gujaf-119	1	80	and	and	CCONJ
gujaf-119	1	81	social	social	ADJ
gujaf-119	1	82	sciences	science	NOUN
gujaf-119	1	83	,	,	PUNCT
gujaf-119	1	84	federal	federal	ADJ
gujaf-119	1	85	university	university	NOUN
gujaf-119	1	86	gusau	gusau	NOUN
gujaf-119	1	87	,	,	PUNCT
gujaf-119	1	88	zamfara	zamfara	PROPN
gujaf-119	1	89	state	state	NOUN
gujaf-119	1	90	-nigeria	-nigeria	PROPN
gujaf-119	1	91	all	all	DET
gujaf-119	1	92	rights	right	NOUN
gujaf-119	1	93	reserved	reserve	VERB
gujaf-119	1	94	except	except	SCONJ
gujaf-119	1	95	for	for	ADP
gujaf-119	1	96	academic	academic	ADJ
gujaf-119	1	97	purposes	purpose	NOUN
gujaf-119	1	98	no	no	DET
gujaf-119	1	99	part	part	NOUN
gujaf-119	1	100	or	or	CCONJ
gujaf-119	1	101	whole	whole	NOUN
gujaf-119	1	102	of	of	ADP
gujaf-119	1	103	this	this	DET
gujaf-119	1	104	publication	publication	NOUN
gujaf-119	1	105	is	be	AUX
gujaf-119	1	106	allowed	allow	VERB
gujaf-119	1	107	to	to	PART
gujaf-119	1	108	be	be	AUX
gujaf-119	1	109	reproduced	reproduce	VERB
gujaf-119	1	110	,	,	PUNCT
gujaf-119	1	111	stored	store	VERB
gujaf-119	1	112	in	in	ADP
gujaf-119	1	113	a	a	DET
gujaf-119	1	114	retrieval	retrieval	NOUN
gujaf-119	1	115	system	system	NOUN
gujaf-119	1	116	or	or	CCONJ
gujaf-119	1	117	transmitted	transmit	VERB
gujaf-119	1	118	in	in	ADP
gujaf-119	1	119	any	any	DET
gujaf-119	1	120	form	form	NOUN
gujaf-119	1	121	or	or	CCONJ
gujaf-119	1	122	by	by	ADP
gujaf-119	1	123	any	any	DET
gujaf-119	1	124	means	mean	NOUN
gujaf-119	1	125	be	be	AUX
gujaf-119	1	126	it	it	PRON
gujaf-119	1	127	mechanical	mechanical	ADJ
gujaf-119	1	128	,	,	PUNCT
gujaf-119	1	129	electrical	electrical	ADJ
gujaf-119	1	130	,	,	PUNCT
gujaf-119	1	131	photocopying	photocopying	NOUN
gujaf-119	1	132	,	,	PUNCT
gujaf-119	1	133	recording	recording	NOUN
gujaf-119	1	134	or	or	CCONJ
gujaf-119	1	135	otherwise	otherwise	ADV
gujaf-119	1	136	,	,	PUNCT
gujaf-119	1	137	without	without	ADP
gujaf-119	1	138	prior	prior	ADJ
gujaf-119	1	139	permission	permission	NOUN
gujaf-119	1	140	of	of	ADP
gujaf-119	1	141	the	the	DET
gujaf-119	1	142	copyright	copyright	NOUN
gujaf-119	1	143	owner	owner	NOUN
gujaf-119	1	144	.	.	PUNCT
gujaf-119	2	1	published	publish	VERB
gujaf-119	2	2	and	and	CCONJ
gujaf-119	2	3	printed	print	VERB
gujaf-119	2	4	by	by	ADP
gujaf-119	2	5	:	:	PUNCT
gujaf-119	2	6	ahmadu	ahmadu	PROPN
gujaf-119	2	7	bello	bello	PROPN
gujaf-119	2	8	university	university	PROPN
gujaf-119	2	9	press	press	NOUN
gujaf-119	2	10	limited	limit	VERB
gujaf-119	2	11	,	,	PUNCT
gujaf-119	2	12	zaria	zaria	PROPN
gujaf-119	2	13	kaduna	kaduna	PROPN
gujaf-119	2	14	state	state	PROPN
gujaf-119	2	15	,	,	PUNCT
gujaf-119	2	16	nigeria	nigeria	PROPN
gujaf-119	2	17	.	.	PUNCT
gujaf-119	3	1	tel	tel	ADP
gujaf-119	3	2	:	:	PUNCT
gujaf-119	3	3	08065949711	08065949711	NUM
gujaf-119	3	4	,	,	PUNCT
gujaf-119	3	5	069	069	NUM
gujaf-119	3	6	-	-	SYM
gujaf-119	3	7	879121	879121	NUM
gujaf-119	3	8	e	e	NOUN
gujaf-119	3	9	-	-	NOUN
gujaf-119	3	10	mail	mail	NOUN
gujaf-119	3	11	:	:	PUNCT
gujaf-119	3	12	abupress2013@gmail.com	abupress2013@gmail.com	X
gujaf-119	3	13	abupress2020@yahoo.com	abupress2020@yahoo.com	X
gujaf-119	4	1	website	website	NOUN
gujaf-119	4	2	:	:	PUNCT
gujaf-119	4	3	www.abupress.com.ng	www.abupress.com.ng	PROPN
gujaf-119	4	4	editorial	editorial	PROPN
gujaf-119	4	5	board	board	NOUN
gujaf-119	4	6	editor	editor	NOUN
gujaf-119	4	7	-	-	PUNCT
gujaf-119	4	8	in	in	ADP
gujaf-119	4	9	-	-	PUNCT
gujaf-119	4	10	chief	chief	NOUN
gujaf-119	4	11	:	:	PUNCT
gujaf-119	4	12	prof	prof	PROPN
gujaf-119	4	13	.	.	PUNCT
gujaf-119	4	14	shehu	shehu	PROPN
gujaf-119	4	15	usman	usman	PROPN
gujaf-119	4	16	hassan	hassan	PROPN
gujaf-119	4	17	mailto:abupress2013@gmail.com	mailto:abupress2013@gmail.com	PROPN
gujaf-119	4	18	iii	iii	PROPN
gujaf-119	4	19	department	department	PROPN
gujaf-119	4	20	of	of	ADP
gujaf-119	4	21	accounting	accounting	PROPN
gujaf-119	4	22	,	,	PUNCT
gujaf-119	4	23	federal	federal	ADJ
gujaf-119	4	24	university	university	PROPN
gujaf-119	4	25	of	of	ADP
gujaf-119	4	26	kashere	kashere	PROPN
gujaf-119	4	27	,	,	PUNCT
gujaf-119	4	28	gombe	gombe	ADJ
gujaf-119	4	29	state	state	NOUN
gujaf-119	4	30	.	.	PUNCT
gujaf-119	5	1	associate	associate	NOUN
gujaf-119	5	2	editor	editor	NOUN
gujaf-119	5	3	:	:	PUNCT
gujaf-119	5	4	dr	dr	PROPN
gujaf-119	5	5	.	.	PROPN
gujaf-119	5	6	muhammad	muhammad	PROPN
gujaf-119	5	7	mustapha	mustapha	PROPN
gujaf-119	5	8	bagudo	bagudo	PROPN
gujaf-119	5	9	department	department	PROPN
gujaf-119	5	10	of	of	ADP
gujaf-119	5	11	accounting	accounting	PROPN
gujaf-119	5	12	,	,	PUNCT
gujaf-119	5	13	ahmadu	ahmadu	PROPN
gujaf-119	5	14	bello	bello	PROPN
gujaf-119	5	15	university	university	PROPN
gujaf-119	5	16	zaria	zaria	PROPN
gujaf-119	5	17	,	,	PUNCT
gujaf-119	5	18	kaduna	kaduna	PROPN
gujaf-119	5	19	state	state	PROPN
gujaf-119	5	20	.	.	PUNCT
gujaf-119	6	1	managing	manage	VERB
gujaf-119	6	2	editor	editor	NOUN
gujaf-119	6	3	:	:	PUNCT
gujaf-119	6	4	umar	umar	PROPN
gujaf-119	6	5	farouk	farouk	PROPN
gujaf-119	6	6	abdulkarim	abdulkarim	PROPN
gujaf-119	6	7	department	department	PROPN
gujaf-119	6	8	of	of	ADP
gujaf-119	6	9	accounting	accounting	NOUN
gujaf-119	6	10	and	and	CCONJ
gujaf-119	6	11	finance	finance	NOUN
gujaf-119	6	12	,	,	PUNCT
gujaf-119	6	13	federal	federal	ADJ
gujaf-119	6	14	university	university	NOUN
gujaf-119	6	15	gusau	gusau	PROPN
gujaf-119	6	16	,	,	PUNCT
gujaf-119	6	17	zamfara	zamfara	PROPN
gujaf-119	6	18	state	state	PROPN
gujaf-119	6	19	.	.	PUNCT
gujaf-119	7	1	editorial	editorial	PROPN
gujaf-119	7	2	board	board	NOUN
gujaf-119	7	3	prof.ahmad	prof.ahmad	PROPN
gujaf-119	7	4	modu	modu	PROPN
gujaf-119	7	5	kumshe	kumshe	PROPN
gujaf-119	7	6	department	department	PROPN
gujaf-119	7	7	of	of	ADP
gujaf-119	7	8	accounting	accounting	PROPN
gujaf-119	7	9	,	,	PUNCT
gujaf-119	7	10	university	university	NOUN
gujaf-119	7	11	of	of	ADP
gujaf-119	7	12	maiduguri	maiduguri	PROPN
gujaf-119	7	13	,	,	PUNCT
gujaf-119	7	14	borno	borno	PROPN
gujaf-119	7	15	state	state	PROPN
gujaf-119	7	16	.	.	PUNCT
gujaf-119	8	1	prof	prof	PROPN
gujaf-119	8	2	ugochukwu	ugochukwu	PROPN
gujaf-119	8	3	c.	c.	PROPN
gujaf-119	8	4	nzewi	nzewi	VERB
gujaf-119	8	5	department	department	PROPN
gujaf-119	8	6	of	of	ADP
gujaf-119	8	7	accounting	accounting	PROPN
gujaf-119	8	8	,	,	PUNCT
gujaf-119	8	9	paul	paul	PROPN
gujaf-119	8	10	university	university	PROPN
gujaf-119	8	11	awka	awka	NOUN
gujaf-119	8	12	,	,	PUNCT
gujaf-119	8	13	anambra	anambra	PROPN
gujaf-119	8	14	state	state	PROPN
gujaf-119	8	15	.	.	PUNCT
gujaf-119	9	1	prof	prof	PROPN
gujaf-119	9	2	kabir	kabir	PROPN
gujaf-119	9	3	tahir	tahir	PROPN
gujaf-119	9	4	hamid	hamid	PROPN
gujaf-119	9	5	department	department	PROPN
gujaf-119	9	6	of	of	ADP
gujaf-119	9	7	accounting	accounting	PROPN
gujaf-119	9	8	,	,	PUNCT
gujaf-119	9	9	bayero	bayero	PROPN
gujaf-119	9	10	university	university	PROPN
gujaf-119	9	11	,	,	PUNCT
gujaf-119	9	12	kano	kano	PROPN
gujaf-119	9	13	,	,	PUNCT
gujaf-119	9	14	kano	kano	PROPN
gujaf-119	9	15	state	state	PROPN
gujaf-119	9	16	.	.	PUNCT
gujaf-119	10	1	prof	prof	PROPN
gujaf-119	10	2	.	.	PUNCT
gujaf-119	11	1	ekoja	ekoja	PROPN
gujaf-119	11	2	b.	b.	PROPN
gujaf-119	11	3	ekoja	ekoja	PROPN
gujaf-119	11	4	department	department	PROPN
gujaf-119	11	5	of	of	ADP
gujaf-119	11	6	accounting	accounting	PROPN
gujaf-119	11	7	,	,	PUNCT
gujaf-119	11	8	university	university	PROPN
gujaf-119	11	9	of	of	ADP
gujaf-119	11	10	jos	jos	PROPN
gujaf-119	11	11	.	.	PROPN
gujaf-119	11	12	prof	prof	PROPN
gujaf-119	11	13	.	.	PUNCT
gujaf-119	12	1	clifford	clifford	PROPN
gujaf-119	12	2	ofurum	ofurum	PROPN
gujaf-119	12	3	department	department	PROPN
gujaf-119	12	4	of	of	ADP
gujaf-119	12	5	accounting	accounting	PROPN
gujaf-119	12	6	,	,	PUNCT
gujaf-119	12	7	university	university	NOUN
gujaf-119	12	8	of	of	ADP
gujaf-119	12	9	portharcourt	portharcourt	PROPN
gujaf-119	12	10	,	,	PUNCT
gujaf-119	12	11	rivers	river	NOUN
gujaf-119	12	12	state	state	PROPN
gujaf-119	12	13	.	.	PUNCT
gujaf-119	13	1	prof	prof	PROPN
gujaf-119	13	2	.	.	PUNCT
gujaf-119	14	1	ahmad	ahmad	PROPN
gujaf-119	14	2	bello	bello	PROPN
gujaf-119	14	3	dogarawa	dogarawa	PROPN
gujaf-119	14	4	department	department	PROPN
gujaf-119	14	5	of	of	ADP
gujaf-119	14	6	accounting	accounting	NOUN
gujaf-119	14	7	,	,	PUNCT
gujaf-119	14	8	ahmadu	ahmadu	PROPN
gujaf-119	14	9	bello	bello	PROPN
gujaf-119	14	10	university	university	PROPN
gujaf-119	14	11	zaria	zaria	PROPN
gujaf-119	14	12	.	.	PUNCT
gujaf-119	15	1	prof	prof	PROPN
gujaf-119	15	2	.	.	PUNCT
gujaf-119	16	1	yusuf	yusuf	PROPN
gujaf-119	16	2	.	.	PUNCT
gujaf-119	17	1	b.	b.	PROPN
gujaf-119	17	2	rahman	rahman	PROPN
gujaf-119	17	3	department	department	PROPN
gujaf-119	17	4	of	of	ADP
gujaf-119	17	5	accounting	accounting	PROPN
gujaf-119	17	6	,	,	PUNCT
gujaf-119	17	7	lagos	lagos	NOUN
gujaf-119	17	8	state	state	PROPN
gujaf-119	17	9	university	university	PROPN
gujaf-119	17	10	,	,	PUNCT
gujaf-119	17	11	lagos	lagos	NOUN
gujaf-119	17	12	state	state	NOUN
gujaf-119	17	13	.	.	PUNCT
gujaf-119	18	1	prof	prof	PROPN
gujaf-119	18	2	.	.	PUNCT
gujaf-119	19	1	suleiman	suleiman	PROPN
gujaf-119	19	2	a.	a.	PROPN
gujaf-119	19	3	s.	s.	PROPN
gujaf-119	19	4	aruwa	aruwa	PROPN
gujaf-119	19	5	department	department	PROPN
gujaf-119	19	6	of	of	ADP
gujaf-119	19	7	accounting	accounting	PROPN
gujaf-119	19	8	,	,	PUNCT
gujaf-119	19	9	nasarawa	nasarawa	PROPN
gujaf-119	19	10	state	state	PROPN
gujaf-119	19	11	university	university	PROPN
gujaf-119	19	12	,	,	PUNCT
gujaf-119	19	13	keffi	keffi	PROPN
gujaf-119	19	14	,	,	PUNCT
gujaf-119	19	15	nasarawa	nasarawa	PROPN
gujaf-119	19	16	state	state	PROPN
gujaf-119	19	17	.	.	PUNCT
gujaf-119	20	1	prof	prof	PROPN
gujaf-119	20	2	.	.	PUNCT
gujaf-119	21	1	muhammad	muhammad	PROPN
gujaf-119	21	2	junaidu	junaidu	PROPN
gujaf-119	21	3	kurawa	kurawa	PROPN
gujaf-119	21	4	department	department	PROPN
gujaf-119	21	5	of	of	ADP
gujaf-119	21	6	accounting	accounting	PROPN
gujaf-119	21	7	,	,	PUNCT
gujaf-119	21	8	bayero	bayero	PROPN
gujaf-119	21	9	university	university	PROPN
gujaf-119	21	10	kano	kano	PROPN
gujaf-119	21	11	,	,	PUNCT
gujaf-119	21	12	kano	kano	PROPN
gujaf-119	21	13	state	state	PROPN
gujaf-119	21	14	.	.	PUNCT
gujaf-119	22	1	prof	prof	PROPN
gujaf-119	22	2	.	.	PUNCT
gujaf-119	23	1	muhammad	muhammad	PROPN
gujaf-119	23	2	habibu	habibu	ADJ
gujaf-119	23	3	sabari	sabari	PROPN
gujaf-119	23	4	department	department	PROPN
gujaf-119	23	5	of	of	ADP
gujaf-119	23	6	accounting	accounting	NOUN
gujaf-119	23	7	,	,	PUNCT
gujaf-119	23	8	ahmadu	ahmadu	PROPN
gujaf-119	23	9	bello	bello	PROPN
gujaf-119	23	10	university	university	PROPN
gujaf-119	23	11	,	,	PUNCT
gujaf-119	23	12	zaria	zaria	PROPN
gujaf-119	23	13	.	.	PUNCT
gujaf-119	23	14	prof	prof	PROPN
gujaf-119	23	15	.	.	PUNCT
gujaf-119	24	1	okpanachi	okpanachi	PROPN
gujaf-119	24	2	joshua	joshua	PROPN
gujaf-119	24	3	department	department	PROPN
gujaf-119	24	4	of	of	ADP
gujaf-119	24	5	accounting	accounting	NOUN
gujaf-119	24	6	and	and	CCONJ
gujaf-119	24	7	management	management	NOUN
gujaf-119	24	8	,	,	PUNCT
gujaf-119	24	9	nigerian	nigerian	ADJ
gujaf-119	24	10	defence	defence	PROPN
gujaf-119	24	11	academy	academy	PROPN
gujaf-119	24	12	,	,	PUNCT
gujaf-119	24	13	kaduna	kaduna	PROPN
gujaf-119	24	14	.	.	PROPN
gujaf-119	24	15	prof	prof	PROPN
gujaf-119	24	16	.	.	PUNCT
gujaf-119	25	1	hassan	hassan	PROPN
gujaf-119	25	2	ibrahim	ibrahim	PROPN
gujaf-119	25	3	department	department	PROPN
gujaf-119	25	4	of	of	ADP
gujaf-119	25	5	accounting	accounting	PROPN
gujaf-119	25	6	,	,	PUNCT
gujaf-119	25	7	ibb	ibb	NOUN
gujaf-119	25	8	university	university	NOUN
gujaf-119	25	9	,	,	PUNCT
gujaf-119	25	10	lapai	lapai	NOUN
gujaf-119	25	11	,	,	PUNCT
gujaf-119	25	12	niger	niger	NOUN
gujaf-119	25	13	state	state	NOUN
gujaf-119	25	14	.	.	PUNCT
gujaf-119	26	1	iv	iv	NUM
gujaf-119	26	2	prof	prof	PROPN
gujaf-119	26	3	.	.	PUNCT
gujaf-119	27	1	ifeoma	ifeoma	PROPN
gujaf-119	27	2	mary	mary	PROPN
gujaf-119	27	3	okwo	okwo	PROPN
gujaf-119	27	4	department	department	PROPN
gujaf-119	27	5	of	of	ADP
gujaf-119	27	6	accounting	accounting	PROPN
gujaf-119	27	7	,	,	PUNCT
gujaf-119	27	8	enugu	enugu	PROPN
gujaf-119	27	9	state	state	PROPN
gujaf-119	27	10	university	university	PROPN
gujaf-119	27	11	of	of	ADP
gujaf-119	27	12	science	science	NOUN
gujaf-119	27	13	and	and	CCONJ
gujaf-119	27	14	technology	technology	NOUN
gujaf-119	27	15	,	,	PUNCT
gujaf-119	27	16	enugu	enugu	PROPN
gujaf-119	27	17	state	state	PROPN
gujaf-119	27	18	.	.	PUNCT
gujaf-119	28	1	prof	prof	PROPN
gujaf-119	28	2	.	.	PROPN
gujaf-119	29	1	aminu	aminu	PROPN
gujaf-119	29	2	isah	isah	PROPN
gujaf-119	29	3	department	department	PROPN
gujaf-119	29	4	of	of	ADP
gujaf-119	29	5	accounting	accounting	PROPN
gujaf-119	29	6	,	,	PUNCT
gujaf-119	29	7	bayero	bayero	PROPN
gujaf-119	29	8	university	university	PROPN
gujaf-119	29	9	,	,	PUNCT
gujaf-119	29	10	kano	kano	PROPN
gujaf-119	29	11	,	,	PUNCT
gujaf-119	29	12	kano	kano	PROPN
gujaf-119	29	13	state	state	PROPN
gujaf-119	29	14	.	.	PUNCT
gujaf-119	30	1	prof	prof	PROPN
gujaf-119	30	2	.	.	PUNCT
gujaf-119	31	1	ahmadu	ahmadu	PROPN
gujaf-119	31	2	bello	bello	PROPN
gujaf-119	31	3	department	department	PROPN
gujaf-119	31	4	of	of	ADP
gujaf-119	31	5	accounting	accounting	NOUN
gujaf-119	31	6	,	,	PUNCT
gujaf-119	31	7	ahmadu	ahmadu	PROPN
gujaf-119	31	8	bello	bello	PROPN
gujaf-119	31	9	university	university	PROPN
gujaf-119	31	10	,	,	PUNCT
gujaf-119	31	11	zaria	zaria	PROPN
gujaf-119	31	12	.	.	PUNCT
gujaf-119	32	1	prof	prof	PROPN
gujaf-119	32	2	.	.	PUNCT
gujaf-119	33	1	musa	musa	PROPN
gujaf-119	33	2	yelwa	yelwa	PROPN
gujaf-119	33	3	abubakar	abubakar	PROPN
gujaf-119	33	4	department	department	PROPN
gujaf-119	33	5	of	of	ADP
gujaf-119	33	6	accounting	accounting	PROPN
gujaf-119	33	7	,	,	PUNCT
gujaf-119	33	8	usmanu	usmanu	PROPN
gujaf-119	33	9	danfodiyo	danfodiyo	PROPN
gujaf-119	33	10	university	university	PROPN
gujaf-119	33	11	,	,	PUNCT
gujaf-119	33	12	sokoto	sokoto	PROPN
gujaf-119	33	13	state	state	PROPN
gujaf-119	33	14	.	.	PUNCT
gujaf-119	34	1	dr	dr	PROPN
gujaf-119	34	2	.	.	PROPN
gujaf-119	34	3	salisu	salisu	PROPN
gujaf-119	34	4	abubakar	abubakar	PROPN
gujaf-119	34	5	department	department	PROPN
gujaf-119	34	6	of	of	ADP
gujaf-119	34	7	accounting	accounting	NOUN
gujaf-119	34	8	,	,	PUNCT
gujaf-119	34	9	ahmadu	ahmadu	PROPN
gujaf-119	34	10	bello	bello	PROPN
gujaf-119	34	11	university	university	PROPN
gujaf-119	34	12	zaria	zaria	PROPN
gujaf-119	34	13	,	,	PUNCT
gujaf-119	34	14	kaduna	kaduna	PROPN
gujaf-119	34	15	state	state	PROPN
gujaf-119	34	16	.	.	PUNCT
gujaf-119	35	1	dr	dr	PROPN
gujaf-119	35	2	.	.	PROPN
gujaf-119	35	3	isaq	isaq	PROPN
gujaf-119	35	4	alhaji	alhaji	PROPN
gujaf-119	35	5	samaila	samaila	PROPN
gujaf-119	35	6	department	department	PROPN
gujaf-119	35	7	of	of	ADP
gujaf-119	35	8	accounting	accounting	PROPN
gujaf-119	35	9	,	,	PUNCT
gujaf-119	35	10	bayero	bayero	PROPN
gujaf-119	35	11	university	university	NOUN
gujaf-119	35	12	,	,	PUNCT
gujaf-119	35	13	kano	kano	PROPN
gujaf-119	35	14	state	state	PROPN
gujaf-119	35	15	.	.	PUNCT
gujaf-119	36	1	dr	dr	PROPN
gujaf-119	36	2	.	.	PROPN
gujaf-119	36	3	fatima	fatima	PROPN
gujaf-119	36	4	alfa	alfa	PROPN
gujaf-119	36	5	department	department	PROPN
gujaf-119	36	6	of	of	ADP
gujaf-119	36	7	accounting	accounting	PROPN
gujaf-119	36	8	,	,	PUNCT
gujaf-119	36	9	university	university	NOUN
gujaf-119	36	10	of	of	ADP
gujaf-119	36	11	maiduguri	maiduguri	PROPN
gujaf-119	36	12	,	,	PUNCT
gujaf-119	36	13	borno	borno	PROPN
gujaf-119	36	14	state	state	PROPN
gujaf-119	36	15	.	.	PUNCT
gujaf-119	37	1	dr	dr	PROPN
gujaf-119	37	2	.	.	PROPN
gujaf-119	37	3	sunusi	sunusi	PROPN
gujaf-119	37	4	sa'ad	sa'ad	PROPN
gujaf-119	37	5	ahmad	ahmad	PROPN
gujaf-119	37	6	department	department	PROPN
gujaf-119	37	7	of	of	ADP
gujaf-119	37	8	accounting	accounting	PROPN
gujaf-119	37	9	,	,	PUNCT
gujaf-119	37	10	federal	federal	ADJ
gujaf-119	37	11	university	university	NOUN
gujaf-119	37	12	dutse	dutse	NOUN
gujaf-119	37	13	,	,	PUNCT
gujaf-119	37	14	jigawa	jigawa	PROPN
gujaf-119	37	15	state	state	PROPN
gujaf-119	37	16	.	.	PUNCT
gujaf-119	38	1	dr	dr	PROPN
gujaf-119	38	2	.	.	PROPN
gujaf-119	38	3	nasiru	nasiru	PROPN
gujaf-119	38	4	a.	a.	PROPN
gujaf-119	38	5	ka’oje	ka’oje	PROPN
gujaf-119	38	6	department	department	PROPN
gujaf-119	38	7	of	of	ADP
gujaf-119	38	8	accounting	accounting	PROPN
gujaf-119	38	9	,	,	PUNCT
gujaf-119	38	10	usmanu	usmanu	PROPN
gujaf-119	38	11	danfodiyo	danfodiyo	PROPN
gujaf-119	38	12	university	university	PROPN
gujaf-119	38	13	sokoto	sokoto	PROPN
gujaf-119	38	14	state	state	PROPN
gujaf-119	38	15	.	.	PUNCT
gujaf-119	39	1	dr	dr	PROPN
gujaf-119	39	2	.	.	PROPN
gujaf-119	39	3	aminu	aminu	PROPN
gujaf-119	39	4	abdullahi	abdullahi	PROPN
gujaf-119	39	5	department	department	PROPN
gujaf-119	39	6	of	of	ADP
gujaf-119	39	7	accounting	accounting	PROPN
gujaf-119	39	8	,	,	PUNCT
gujaf-119	39	9	usmanu	usmanu	PROPN
gujaf-119	39	10	danfodiyo	danfodiyo	PROPN
gujaf-119	39	11	university	university	PROPN
gujaf-119	39	12	sokoto	sokoto	PROPN
gujaf-119	39	13	,	,	PUNCT
gujaf-119	39	14	state	state	PROPN
gujaf-119	39	15	.	.	PUNCT
gujaf-119	40	1	dr	dr	PROPN
gujaf-119	40	2	.	.	PROPN
gujaf-119	40	3	onipe	onipe	PROPN
gujaf-119	40	4	adebenege	adebenege	PROPN
gujaf-119	40	5	yahaya	yahaya	PROPN
gujaf-119	40	6	department	department	PROPN
gujaf-119	40	7	of	of	ADP
gujaf-119	40	8	accounting	accounting	PROPN
gujaf-119	40	9	,	,	PUNCT
gujaf-119	40	10	nigerian	nigerian	ADJ
gujaf-119	40	11	defence	defence	PROPN
gujaf-119	40	12	academy	academy	PROPN
gujaf-119	40	13	,	,	PUNCT
gujaf-119	40	14	kaduna	kaduna	PROPN
gujaf-119	40	15	state	state	PROPN
gujaf-119	40	16	.	.	PUNCT
gujaf-119	41	1	dr	dr	PROPN
gujaf-119	41	2	.	.	PROPN
gujaf-119	41	3	saidu	saidu	PROPN
gujaf-119	41	4	adamu	adamu	PROPN
gujaf-119	41	5	department	department	PROPN
gujaf-119	41	6	of	of	ADP
gujaf-119	41	7	accounting	accounting	PROPN
gujaf-119	41	8	,	,	PUNCT
gujaf-119	41	9	federal	federal	ADJ
gujaf-119	41	10	university	university	PROPN
gujaf-119	41	11	of	of	ADP
gujaf-119	41	12	kashere	kashere	PROPN
gujaf-119	41	13	,	,	PUNCT
gujaf-119	41	14	gombe	gombe	ADJ
gujaf-119	41	15	state	state	NOUN
gujaf-119	41	16	.	.	PUNCT
gujaf-119	42	1	dr	dr	PROPN
gujaf-119	42	2	.	.	PROPN
gujaf-119	42	3	nasiru	nasiru	PROPN
gujaf-119	42	4	yunusa	yunusa	PROPN
gujaf-119	42	5	department	department	PROPN
gujaf-119	42	6	of	of	ADP
gujaf-119	42	7	accounting	accounting	NOUN
gujaf-119	42	8	,	,	PUNCT
gujaf-119	42	9	ahmadu	ahmadu	PROPN
gujaf-119	42	10	bello	bello	PROPN
gujaf-119	42	11	university	university	PROPN
gujaf-119	42	12	zaria	zaria	PROPN
gujaf-119	42	13	.	.	PUNCT
gujaf-119	43	1	dr	dr	PROPN
gujaf-119	43	2	.	.	PROPN
gujaf-119	43	3	aisha	aisha	PROPN
gujaf-119	43	4	nuhu	nuhu	PROPN
gujaf-119	43	5	muhammad	muhammad	PROPN
gujaf-119	43	6	department	department	PROPN
gujaf-119	43	7	of	of	ADP
gujaf-119	43	8	accounting	accounting	PROPN
gujaf-119	43	9	,	,	PUNCT
gujaf-119	43	10	ahmadu	ahmadu	PROPN
gujaf-119	43	11	bello	bello	PROPN
gujaf-119	43	12	university	university	PROPN
gujaf-119	43	13	zaria	zaria	PROPN
gujaf-119	43	14	.	.	PUNCT
gujaf-119	44	1	dr	dr	PROPN
gujaf-119	44	2	.	.	PROPN
gujaf-119	44	3	lawal	lawal	PROPN
gujaf-119	44	4	muhammad	muhammad	PROPN
gujaf-119	44	5	department	department	PROPN
gujaf-119	44	6	of	of	ADP
gujaf-119	44	7	accounting	accounting	PROPN
gujaf-119	44	8	,	,	PUNCT
gujaf-119	44	9	ahmadu	ahmadu	PROPN
gujaf-119	44	10	bello	bello	PROPN
gujaf-119	44	11	university	university	PROPN
gujaf-119	44	12	zaria	zaria	PROPN
gujaf-119	44	13	.	.	PUNCT
gujaf-119	45	1	dr	dr	PROPN
gujaf-119	45	2	.	.	PROPN
gujaf-119	45	3	farouk	farouk	PROPN
gujaf-119	45	4	adeza	adeza	PROPN
gujaf-119	45	5	school	school	NOUN
gujaf-119	45	6	of	of	ADP
gujaf-119	45	7	business	business	NOUN
gujaf-119	45	8	and	and	CCONJ
gujaf-119	45	9	entrepreneurship	entrepreneurship	NOUN
gujaf-119	45	10	,	,	PUNCT
gujaf-119	45	11	american	american	PROPN
gujaf-119	45	12	university	university	PROPN
gujaf-119	45	13	of	of	ADP
gujaf-119	45	14	nigeria	nigeria	PROPN
gujaf-119	45	15	,	,	PUNCT
gujaf-119	45	16	yola	yola	PROPN
gujaf-119	45	17	.	.	PUNCT
gujaf-119	46	1	dr	dr	PROPN
gujaf-119	46	2	.	.	PROPN
gujaf-119	46	3	bashir	bashir	PROPN
gujaf-119	46	4	umar	umar	PROPN
gujaf-119	46	5	farouk	farouk	PROPN
gujaf-119	46	6	department	department	PROPN
gujaf-119	46	7	of	of	ADP
gujaf-119	46	8	economics	economic	NOUN
gujaf-119	46	9	,	,	PUNCT
gujaf-119	46	10	federal	federal	ADJ
gujaf-119	46	11	university	university	NOUN
gujaf-119	46	12	gusau	gusau	PROPN
gujaf-119	46	13	,	,	PUNCT
gujaf-119	46	14	zamfara	zamfara	PROPN
gujaf-119	46	15	state	state	PROPN
gujaf-119	46	16	.	.	PUNCT
gujaf-119	47	1	v	v	X
gujaf-119	47	2	dr	dr	PROPN
gujaf-119	47	3	emmanuel	emmanuel	PROPN
gujaf-119	47	4	omokhuale	omokhuale	PROPN
gujaf-119	47	5	department	department	PROPN
gujaf-119	47	6	of	of	ADP
gujaf-119	47	7	mathematics	mathematics	PROPN
gujaf-119	47	8	,	,	PUNCT
gujaf-119	47	9	federal	federal	ADJ
gujaf-119	47	10	university	university	NOUN
gujaf-119	47	11	gusau	gusau	NOUN
gujaf-119	47	12	,	,	PUNCT
gujaf-119	47	13	zamfara	zamfara	PROPN
gujaf-119	47	14	.	.	PUNCT
gujaf-119	48	1	state	state	PROPN
gujaf-119	48	2	advisory	advisory	PROPN
gujaf-119	48	3	board	board	NOUN
gujaf-119	48	4	members	members	PROPN
gujaf-119	48	5	prof	prof	PROPN
gujaf-119	48	6	.	.	PUNCT
gujaf-119	49	1	kabiru	kabiru	PROPN
gujaf-119	49	2	isah	isah	PROPN
gujaf-119	49	3	dandago	dandago	PROPN
gujaf-119	49	4	,	,	PUNCT
gujaf-119	49	5	bayero	bayero	PROPN
gujaf-119	49	6	university	university	PROPN
gujaf-119	49	7	kano	kano	PROPN
gujaf-119	49	8	,	,	PUNCT
gujaf-119	49	9	kano	kano	PROPN
gujaf-119	49	10	state	state	PROPN
gujaf-119	49	11	.	.	PUNCT
gujaf-119	50	1	prof	prof	PROPN
gujaf-119	50	2	a	a	DET
gujaf-119	50	3	m	m	NOUN
gujaf-119	50	4	bashir	bashir	NOUN
gujaf-119	50	5	,	,	PUNCT
gujaf-119	50	6	usmanu	usmanu	PROPN
gujaf-119	50	7	danfodiyo	danfodiyo	PROPN
gujaf-119	50	8	university	university	PROPN
gujaf-119	50	9	sokoto	sokoto	PROPN
gujaf-119	50	10	,	,	PUNCT
gujaf-119	50	11	sokoto	sokoto	PROPN
gujaf-119	50	12	state	state	PROPN
gujaf-119	50	13	.	.	PUNCT
gujaf-119	51	1	prof	prof	PROPN
gujaf-119	51	2	.	.	PUNCT
gujaf-119	52	1	muhammad	muhammad	PROPN
gujaf-119	52	2	tanko	tanko	PROPN
gujaf-119	52	3	,	,	PUNCT
gujaf-119	52	4	kaduna	kaduna	PROPN
gujaf-119	52	5	state	state	PROPN
gujaf-119	52	6	university	university	PROPN
gujaf-119	52	7	,	,	PUNCT
gujaf-119	52	8	kaduna	kaduna	PROPN
gujaf-119	52	9	.	.	PROPN
gujaf-119	52	10	prof	prof	PROPN
gujaf-119	52	11	.	.	PUNCT
gujaf-119	52	12	bayero	bayero	PROPN
gujaf-119	53	1	a	a	DET
gujaf-119	53	2	m	m	NOUN
gujaf-119	53	3	sabir	sabir	NOUN
gujaf-119	53	4	,	,	PUNCT
gujaf-119	53	5	usmanu	usmanu	PROPN
gujaf-119	53	6	danfodiyo	danfodiyo	PROPN
gujaf-119	53	7	university	university	PROPN
gujaf-119	53	8	sokoto	sokoto	PROPN
gujaf-119	53	9	,	,	PUNCT
gujaf-119	53	10	sokoto	sokoto	PROPN
gujaf-119	53	11	state	state	PROPN
gujaf-119	53	12	.	.	PUNCT
gujaf-119	54	1	prof	prof	PROPN
gujaf-119	54	2	.	.	PUNCT
gujaf-119	55	1	aliyu	aliyu	PROPN
gujaf-119	55	2	sulaiman	sulaiman	PROPN
gujaf-119	55	3	kantudu	kantudu	PROPN
gujaf-119	55	4	,	,	PUNCT
gujaf-119	55	5	bayero	bayero	PROPN
gujaf-119	55	6	university	university	PROPN
gujaf-119	55	7	kano	kano	PROPN
gujaf-119	55	8	,	,	PUNCT
gujaf-119	55	9	kano	kano	PROPN
gujaf-119	55	10	state	state	PROPN
gujaf-119	55	11	.	.	PUNCT
gujaf-119	56	1	editorial	editorial	PROPN
gujaf-119	56	2	secretary	secretary	PROPN
gujaf-119	56	3	usman	usman	PROPN
gujaf-119	56	4	muhammad	muhammad	PROPN
gujaf-119	56	5	adam	adam	PROPN
gujaf-119	56	6	department	department	PROPN
gujaf-119	56	7	of	of	ADP
gujaf-119	56	8	accounting	accounting	NOUN
gujaf-119	56	9	and	and	CCONJ
gujaf-119	56	10	finance	finance	NOUN
gujaf-119	56	11	,	,	PUNCT
gujaf-119	56	12	federal	federal	ADJ
gujaf-119	56	13	university	university	NOUN
gujaf-119	56	14	gusau	gusau	PROPN
gujaf-119	56	15	,	,	PUNCT
gujaf-119	56	16	zamfara	zamfara	PROPN
gujaf-119	56	17	state	state	PROPN
gujaf-119	56	18	.	.	PUNCT
gujaf-119	57	1	vi	vi	NOUN
gujaf-119	57	2	call	call	NOUN
gujaf-119	57	3	for	for	ADP
gujaf-119	57	4	papers	paper	NOUN
gujaf-119	57	5	the	the	DET
gujaf-119	57	6	editorial	editorial	ADJ
gujaf-119	57	7	board	board	NOUN
gujaf-119	57	8	of	of	ADP
gujaf-119	57	9	gusau	gusau	PROPN
gujaf-119	57	10	journal	journal	PROPN
gujaf-119	57	11	of	of	ADP
gujaf-119	57	12	accounting	accounting	NOUN
gujaf-119	57	13	and	and	CCONJ
gujaf-119	57	14	finance	finance	NOUN
gujaf-119	57	15	(	(	PUNCT
gujaf-119	57	16	gujaf	gujaf	NOUN
gujaf-119	57	17	)	)	PUNCT
gujaf-119	57	18	is	be	AUX
gujaf-119	57	19	hereby	hereby	ADV
gujaf-119	57	20	inviting	invite	VERB
gujaf-119	57	21	authors	author	NOUN
gujaf-119	57	22	to	to	PART
gujaf-119	57	23	submit	submit	VERB
gujaf-119	57	24	their	their	PRON
gujaf-119	57	25	unpublished	unpublished	ADJ
gujaf-119	57	26	manuscript	manuscript	NOUN
gujaf-119	57	27	for	for	ADP
gujaf-119	57	28	publication	publication	NOUN
gujaf-119	57	29	.	.	PUNCT
gujaf-119	58	1	the	the	DET
gujaf-119	58	2	journal	journal	NOUN
gujaf-119	58	3	is	be	AUX
gujaf-119	58	4	published	publish	VERB
gujaf-119	58	5	in	in	ADP
gujaf-119	58	6	two	two	NUM
gujaf-119	58	7	issues	issue	NOUN
gujaf-119	58	8	of	of	ADP
gujaf-119	58	9	april	april	PROPN
gujaf-119	58	10	and	and	CCONJ
gujaf-119	58	11	october	october	PROPN
gujaf-119	58	12	annually	annually	ADV
gujaf-119	58	13	.	.	PUNCT
gujaf-119	59	1	gujaf	gujaf	NOUN
gujaf-119	59	2	is	be	AUX
gujaf-119	59	3	a	a	DET
gujaf-119	59	4	double	double	ADJ
gujaf-119	59	5	-	-	PUNCT
gujaf-119	59	6	blind	blind	ADJ
gujaf-119	59	7	peer	peer	NOUN
gujaf-119	59	8	reviewed	review	VERB
gujaf-119	59	9	journal	journal	NOUN
gujaf-119	59	10	published	publish	VERB
gujaf-119	59	11	by	by	ADP
gujaf-119	59	12	the	the	DET
gujaf-119	59	13	department	department	NOUN
gujaf-119	59	14	of	of	ADP
gujaf-119	59	15	accounting	accounting	NOUN
gujaf-119	59	16	and	and	CCONJ
gujaf-119	59	17	finance	finance	NOUN
gujaf-119	59	18	,	,	PUNCT
gujaf-119	59	19	faculty	faculty	NOUN
gujaf-119	59	20	of	of	ADP
gujaf-119	59	21	management	management	NOUN
gujaf-119	59	22	and	and	CCONJ
gujaf-119	59	23	social	social	ADJ
gujaf-119	59	24	sciences	science	NOUN
gujaf-119	59	25	,	,	PUNCT
gujaf-119	59	26	federal	federal	ADJ
gujaf-119	59	27	university	university	NOUN
gujaf-119	59	28	gusau	gusau	NOUN
gujaf-119	59	29	,	,	PUNCT
gujaf-119	59	30	zamfara	zamfara	PROPN
gujaf-119	59	31	state	state	PROPN
gujaf-119	59	32	nigeria	nigeria	PROPN
gujaf-119	59	33	the	the	DET
gujaf-119	59	34	journal	journal	PROPN
gujaf-119	59	35	accepts	accept	VERB
gujaf-119	59	36	papers	paper	NOUN
gujaf-119	59	37	in	in	ADP
gujaf-119	59	38	all	all	DET
gujaf-119	59	39	areas	area	NOUN
gujaf-119	59	40	of	of	ADP
gujaf-119	59	41	accounting	accounting	NOUN
gujaf-119	59	42	and	and	CCONJ
gujaf-119	59	43	finance	finance	NOUN
gujaf-119	59	44	for	for	ADP
gujaf-119	59	45	publication	publication	NOUN
gujaf-119	59	46	which	which	PRON
gujaf-119	59	47	include	include	VERB
gujaf-119	59	48	:	:	PUNCT
gujaf-119	59	49	accounting	accounting	NOUN
gujaf-119	59	50	standards	standard	NOUN
gujaf-119	59	51	,	,	PUNCT
gujaf-119	59	52	accounting	account	VERB
gujaf-119	59	53	information	information	NOUN
gujaf-119	59	54	system	system	NOUN
gujaf-119	59	55	,	,	PUNCT
gujaf-119	59	56	financial	financial	ADJ
gujaf-119	59	57	reporting	reporting	NOUN
gujaf-119	59	58	,	,	PUNCT
gujaf-119	59	59	earnings	earning	NOUN
gujaf-119	59	60	management	management	NOUN
gujaf-119	59	61	,	,	PUNCT
gujaf-119	59	62	,	,	PUNCT
gujaf-119	59	63	auditing	auditing	NOUN
gujaf-119	59	64	and	and	CCONJ
gujaf-119	59	65	investigation	investigation	NOUN
gujaf-119	59	66	,	,	PUNCT
gujaf-119	59	67	auditing	auditing	NOUN
gujaf-119	59	68	and	and	CCONJ
gujaf-119	59	69	standards	standard	NOUN
gujaf-119	59	70	,	,	PUNCT
gujaf-119	59	71	public	public	ADJ
gujaf-119	59	72	sector	sector	NOUN
gujaf-119	59	73	accounting	accounting	NOUN
gujaf-119	59	74	and	and	CCONJ
gujaf-119	59	75	auditing	auditing	NOUN
gujaf-119	59	76	,	,	PUNCT
gujaf-119	59	77	taxation	taxation	NOUN
gujaf-119	59	78	and	and	CCONJ
gujaf-119	59	79	revenue	revenue	NOUN
gujaf-119	59	80	administration	administration	NOUN
gujaf-119	59	81	,	,	PUNCT
gujaf-119	59	82	corporate	corporate	ADJ
gujaf-119	59	83	governance	governance	NOUN
gujaf-119	59	84	issues	issue	NOUN
gujaf-119	59	85	,	,	PUNCT
gujaf-119	59	86	corporate	corporate	ADJ
gujaf-119	59	87	social	social	ADJ
gujaf-119	59	88	responsibility	responsibility	NOUN
gujaf-119	59	89	,	,	PUNCT
gujaf-119	59	90	sustainability	sustainability	NOUN
gujaf-119	59	91	and	and	CCONJ
gujaf-119	59	92	environmental	environmental	ADJ
gujaf-119	59	93	reporting	reporting	NOUN
gujaf-119	59	94	issue	issue	NOUN
gujaf-119	59	95	,	,	PUNCT
gujaf-119	59	96	information	information	NOUN
gujaf-119	59	97	and	and	CCONJ
gujaf-119	59	98	communication	communication	NOUN
gujaf-119	59	99	technology	technology	NOUN
gujaf-119	59	100	issues	issue	NOUN
gujaf-119	59	101	,	,	PUNCT
gujaf-119	59	102	bankruptcy	bankruptcy	NOUN
gujaf-119	59	103	prediction	prediction	NOUN
gujaf-119	59	104	,	,	PUNCT
gujaf-119	59	105	corporate	corporate	ADJ
gujaf-119	59	106	finance	finance	NOUN
gujaf-119	59	107	,	,	PUNCT
gujaf-119	59	108	personal	personal	ADJ
gujaf-119	59	109	finance	finance	NOUN
gujaf-119	59	110	,	,	PUNCT
gujaf-119	59	111	merger	merger	NOUN
gujaf-119	59	112	and	and	CCONJ
gujaf-119	59	113	acquisitions	acquisition	NOUN
gujaf-119	59	114	,	,	PUNCT
gujaf-119	59	115	capital	capital	NOUN
gujaf-119	59	116	structure	structure	NOUN
gujaf-119	59	117	,	,	PUNCT
gujaf-119	59	118	working	work	VERB
gujaf-119	59	119	capital	capital	NOUN
gujaf-119	59	120	management	management	NOUN
gujaf-119	59	121	,	,	PUNCT
gujaf-119	59	122	enterprises	enterprise	NOUN
gujaf-119	59	123	risk	risk	NOUN
gujaf-119	59	124	management	management	NOUN
gujaf-119	59	125	,	,	PUNCT
gujaf-119	59	126	entrepreneurship	entrepreneurship	NOUN
gujaf-119	59	127	,	,	PUNCT
gujaf-119	59	128	international	international	ADJ
gujaf-119	59	129	business	business	NOUN
gujaf-119	59	130	accounting	accounting	NOUN
gujaf-119	59	131	and	and	CCONJ
gujaf-119	59	132	finance	finance	NOUN
gujaf-119	59	133	,	,	PUNCT
gujaf-119	59	134	banking	banking	NOUN
gujaf-119	59	135	crises	crisis	NOUN
gujaf-119	59	136	,	,	PUNCT
gujaf-119	59	137	bank	bank	NOUN
gujaf-119	59	138	’s	’s	PART
gujaf-119	59	139	profitability	profitability	NOUN
gujaf-119	59	140	,	,	PUNCT
gujaf-119	59	141	risk	risk	NOUN
gujaf-119	59	142	and	and	CCONJ
gujaf-119	59	143	insurance	insurance	NOUN
gujaf-119	59	144	issue	issue	NOUN
gujaf-119	59	145	,	,	PUNCT
gujaf-119	59	146	islamic	islamic	ADJ
gujaf-119	59	147	finance	finance	NOUN
gujaf-119	59	148	,	,	PUNCT
gujaf-119	59	149	conventional	conventional	ADJ
gujaf-119	59	150	and	and	CCONJ
gujaf-119	59	151	islamic	islamic	ADJ
gujaf-119	59	152	banks	bank	NOUN
gujaf-119	59	153	and	and	CCONJ
gujaf-119	59	154	so	so	ADV
gujaf-119	59	155	forth	forth	ADV
gujaf-119	59	156	.	.	PUNCT
gujaf-119	60	1	guidelines	guideline	NOUN
gujaf-119	60	2	for	for	ADP
gujaf-119	60	3	submission	submission	NOUN
gujaf-119	60	4	and	and	CCONJ
gujaf-119	60	5	manuscript	manuscript	NOUN
gujaf-119	60	6	format	format	VERB
gujaf-119	60	7	the	the	DET
gujaf-119	60	8	submission	submission	NOUN
gujaf-119	60	9	language	language	NOUN
gujaf-119	60	10	is	be	AUX
gujaf-119	60	11	english	english	PROPN
gujaf-119	60	12	and	and	CCONJ
gujaf-119	60	13	must	must	AUX
gujaf-119	60	14	be	be	AUX
gujaf-119	60	15	a	a	DET
gujaf-119	60	16	well	well	ADV
gujaf-119	60	17	-	-	PUNCT
gujaf-119	60	18	researched	research	VERB
gujaf-119	60	19	original	original	ADJ
gujaf-119	60	20	manuscript	manuscript	NOUN
gujaf-119	60	21	that	that	PRON
gujaf-119	60	22	has	have	AUX
gujaf-119	60	23	not	not	PART
gujaf-119	60	24	previously	previously	ADV
gujaf-119	60	25	been	be	AUX
gujaf-119	60	26	submitted	submit	VERB
gujaf-119	60	27	elsewhere	elsewhere	ADV
gujaf-119	60	28	for	for	ADP
gujaf-119	60	29	publication	publication	NOUN
gujaf-119	60	30	.	.	PUNCT
gujaf-119	61	1	the	the	DET
gujaf-119	61	2	paper	paper	NOUN
gujaf-119	61	3	should	should	AUX
gujaf-119	61	4	not	not	PART
gujaf-119	61	5	exceed	exceed	VERB
gujaf-119	61	6	more	more	ADJ
gujaf-119	61	7	than	than	ADP
gujaf-119	61	8	15	15	NUM
gujaf-119	61	9	pages	page	NOUN
gujaf-119	61	10	on	on	ADP
gujaf-119	61	11	a4	a4	NOUN
gujaf-119	61	12	type	type	NOUN
gujaf-119	61	13	paper	paper	NOUN
gujaf-119	61	14	in	in	ADP
gujaf-119	61	15	ms	ms	ADJ
gujaf-119	61	16	-	-	PUNCT
gujaf-119	61	17	word	word	NOUN
gujaf-119	61	18	format	format	NOUN
gujaf-119	61	19	,	,	PUNCT
gujaf-119	61	20	1.5	1.5	NUM
gujaf-119	61	21	-	-	PUNCT
gujaf-119	61	22	line	line	NOUN
gujaf-119	61	23	spacing	spacing	NOUN
gujaf-119	61	24	,	,	PUNCT
gujaf-119	61	25	12	12	NUM
gujaf-119	61	26	font	font	NOUN
gujaf-119	61	27	size	size	NOUN
gujaf-119	61	28	in	in	ADP
gujaf-119	61	29	times	time	NOUN
gujaf-119	61	30	new	new	ADJ
gujaf-119	61	31	roman	roman	NOUN
gujaf-119	61	32	.	.	PUNCT
gujaf-119	62	1	manuscript	manuscript	NOUN
gujaf-119	62	2	should	should	AUX
gujaf-119	62	3	be	be	AUX
gujaf-119	62	4	tested	test	VERB
gujaf-119	62	5	for	for	ADP
gujaf-119	62	6	plagiarism	plagiarism	NOUN
gujaf-119	62	7	before	before	ADP
gujaf-119	62	8	submission	submission	NOUN
gujaf-119	62	9	,	,	PUNCT
gujaf-119	62	10	as	as	SCONJ
gujaf-119	62	11	the	the	DET
gujaf-119	62	12	maximum	maximum	ADJ
gujaf-119	62	13	similarity	similarity	NOUN
gujaf-119	62	14	index	index	NOUN
gujaf-119	62	15	acceptable	acceptable	ADJ
gujaf-119	62	16	by	by	ADP
gujaf-119	62	17	gujaf	gujaf	NOUN
gujaf-119	62	18	is	be	AUX
gujaf-119	62	19	25	25	NUM
gujaf-119	62	20	percent	percent	NOUN
gujaf-119	62	21	.	.	PUNCT
gujaf-119	63	1	furthermore	furthermore	ADV
gujaf-119	63	2	,	,	PUNCT
gujaf-119	63	3	the	the	DET
gujaf-119	63	4	length	length	NOUN
gujaf-119	63	5	of	of	ADP
gujaf-119	63	6	a	a	DET
gujaf-119	63	7	complete	complete	ADJ
gujaf-119	63	8	article	article	NOUN
gujaf-119	63	9	should	should	AUX
gujaf-119	63	10	not	not	PART
gujaf-119	63	11	exceed	exceed	VERB
gujaf-119	63	12	5000	5000	NUM
gujaf-119	63	13	words	word	NOUN
gujaf-119	63	14	including	include	VERB
gujaf-119	63	15	an	an	DET
gujaf-119	63	16	abstract	abstract	NOUN
gujaf-119	63	17	of	of	ADP
gujaf-119	63	18	not	not	PART
gujaf-119	63	19	more	more	ADJ
gujaf-119	63	20	than	than	ADP
gujaf-119	63	21	250	250	NUM
gujaf-119	63	22	words	word	NOUN
gujaf-119	63	23	with	with	ADP
gujaf-119	63	24	a	a	DET
gujaf-119	63	25	minimum	minimum	NOUN
gujaf-119	63	26	of	of	ADP
gujaf-119	63	27	four	four	NUM
gujaf-119	63	28	key	key	ADJ
gujaf-119	63	29	words	word	NOUN
gujaf-119	63	30	immediately	immediately	ADV
gujaf-119	63	31	after	after	ADP
gujaf-119	63	32	the	the	DET
gujaf-119	63	33	abstract	abstract	NOUN
gujaf-119	63	34	.	.	PUNCT
gujaf-119	64	1	all	all	DET
gujaf-119	64	2	references	reference	NOUN
gujaf-119	64	3	including	include	VERB
gujaf-119	64	4	in	in	ADP
gujaf-119	64	5	text	text	NOUN
gujaf-119	64	6	citation	citation	NOUN
gujaf-119	64	7	and	and	CCONJ
gujaf-119	64	8	reference	reference	NOUN
gujaf-119	64	9	list	list	NOUN
gujaf-119	64	10	,	,	PUNCT
gujaf-119	64	11	tables	table	NOUN
gujaf-119	64	12	and	and	CCONJ
gujaf-119	64	13	figures	figure	NOUN
gujaf-119	64	14	should	should	AUX
gujaf-119	64	15	be	be	AUX
gujaf-119	64	16	in	in	ADP
gujaf-119	64	17	line	line	NOUN
gujaf-119	64	18	with	with	ADP
gujaf-119	64	19	apa	apa	PROPN
gujaf-119	64	20	7	7	NUM
gujaf-119	64	21	th	th	X
gujaf-119	64	22	edition	edition	NOUN
gujaf-119	64	23	publication	publication	NOUN
gujaf-119	64	24	manual	manual	NOUN
gujaf-119	64	25	.	.	PUNCT
gujaf-119	65	1	finally	finally	ADV
gujaf-119	65	2	,	,	PUNCT
gujaf-119	65	3	manuscript	manuscript	NOUN
gujaf-119	65	4	should	should	AUX
gujaf-119	65	5	be	be	AUX
gujaf-119	65	6	send	send	VERB
gujaf-119	65	7	to	to	ADP
gujaf-119	65	8	our	our	PRON
gujaf-119	65	9	email	email	NOUN
gujaf-119	65	10	address	address	NOUN
gujaf-119	65	11	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-119	65	12	and	and	CCONJ
gujaf-119	65	13	a	a	DET
gujaf-119	65	14	copy	copy	NOUN
gujaf-119	65	15	to	to	ADP
gujaf-119	65	16	our	our	PRON
gujaf-119	65	17	website	website	NOUN
gujaf-119	65	18	on	on	ADP
gujaf-119	65	19	journals.gujaf.com.ng	journals.gujaf.com.ng	PROPN
gujaf-119	65	20	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-119	65	21	vii	vii	PROPN
gujaf-119	65	22	publication	publication	NOUN
gujaf-119	65	23	procedure	procedure	NOUN
gujaf-119	65	24	after	after	ADP
gujaf-119	65	25	receiving	receive	VERB
gujaf-119	65	26	a	a	DET
gujaf-119	65	27	manuscript	manuscript	NOUN
gujaf-119	65	28	that	that	PRON
gujaf-119	65	29	is	be	AUX
gujaf-119	65	30	within	within	ADP
gujaf-119	65	31	the	the	DET
gujaf-119	65	32	similarity	similarity	NOUN
gujaf-119	65	33	index	index	NOUN
gujaf-119	65	34	threshold	threshold	NOUN
gujaf-119	65	35	,	,	PUNCT
gujaf-119	65	36	a	a	DET
gujaf-119	65	37	confirmation	confirmation	NOUN
gujaf-119	65	38	email	email	NOUN
gujaf-119	65	39	will	will	AUX
gujaf-119	65	40	be	be	AUX
gujaf-119	65	41	send	send	VERB
gujaf-119	65	42	together	together	ADV
gujaf-119	65	43	with	with	ADP
gujaf-119	65	44	a	a	DET
gujaf-119	65	45	request	request	NOUN
gujaf-119	65	46	to	to	PART
gujaf-119	65	47	pay	pay	VERB
gujaf-119	65	48	a	a	DET
gujaf-119	65	49	review	review	NOUN
gujaf-119	65	50	proceeding	proceeding	NOUN
gujaf-119	65	51	fee	fee	NOUN
gujaf-119	65	52	.	.	PUNCT
gujaf-119	66	1	at	at	ADP
gujaf-119	66	2	this	this	DET
gujaf-119	66	3	point	point	NOUN
gujaf-119	66	4	,	,	PUNCT
gujaf-119	66	5	the	the	DET
gujaf-119	66	6	editorial	editorial	ADJ
gujaf-119	66	7	board	board	NOUN
gujaf-119	66	8	will	will	AUX
gujaf-119	66	9	take	take	VERB
gujaf-119	66	10	a	a	DET
gujaf-119	66	11	decision	decision	NOUN
gujaf-119	66	12	on	on	ADP
gujaf-119	66	13	accepting	accept	VERB
gujaf-119	66	14	,	,	PUNCT
gujaf-119	66	15	rejecting	reject	VERB
gujaf-119	66	16	or	or	CCONJ
gujaf-119	66	17	making	make	VERB
gujaf-119	66	18	a	a	DET
gujaf-119	66	19	resubmission	resubmission	NOUN
gujaf-119	66	20	of	of	ADP
gujaf-119	66	21	the	the	DET
gujaf-119	66	22	manuscript	manuscript	NOUN
gujaf-119	66	23	based	base	VERB
gujaf-119	66	24	on	on	ADP
gujaf-119	66	25	the	the	DET
gujaf-119	66	26	outcome	outcome	NOUN
gujaf-119	66	27	of	of	ADP
gujaf-119	66	28	the	the	DET
gujaf-119	66	29	double	double	ADJ
gujaf-119	66	30	-	-	PUNCT
gujaf-119	66	31	blind	blind	ADJ
gujaf-119	66	32	peer	peer	NOUN
gujaf-119	66	33	review	review	NOUN
gujaf-119	66	34	.	.	PUNCT
gujaf-119	67	1	those	those	DET
gujaf-119	67	2	authors	author	NOUN
gujaf-119	67	3	whose	whose	DET
gujaf-119	67	4	manuscript	manuscript	NOUN
gujaf-119	67	5	were	be	AUX
gujaf-119	67	6	accepted	accept	VERB
gujaf-119	67	7	for	for	ADP
gujaf-119	67	8	publication	publication	NOUN
gujaf-119	67	9	will	will	AUX
gujaf-119	67	10	be	be	AUX
gujaf-119	67	11	asked	ask	VERB
gujaf-119	67	12	to	to	PART
gujaf-119	67	13	pay	pay	VERB
gujaf-119	67	14	a	a	DET
gujaf-119	67	15	publication	publication	NOUN
gujaf-119	67	16	fee	fee	NOUN
gujaf-119	67	17	,	,	PUNCT
gujaf-119	67	18	after	after	ADP
gujaf-119	67	19	effecting	effect	VERB
gujaf-119	67	20	all	all	DET
gujaf-119	67	21	suggested	suggest	VERB
gujaf-119	67	22	corrections	correction	NOUN
gujaf-119	67	23	and	and	CCONJ
gujaf-119	67	24	changes	change	NOUN
gujaf-119	67	25	made	make	VERB
gujaf-119	67	26	on	on	ADP
gujaf-119	67	27	the	the	DET
gujaf-119	67	28	manuscript	manuscript	NOUN
gujaf-119	67	29	.	.	PUNCT
gujaf-119	68	1	all	all	DET
gujaf-119	68	2	corrected	correct	VERB
gujaf-119	68	3	papers	paper	NOUN
gujaf-119	68	4	returned	return	VERB
gujaf-119	68	5	within	within	ADP
gujaf-119	68	6	the	the	DET
gujaf-119	68	7	specified	specify	VERB
gujaf-119	68	8	time	time	NOUN
gujaf-119	68	9	frame	frame	NOUN
gujaf-119	68	10	will	will	AUX
gujaf-119	68	11	be	be	AUX
gujaf-119	68	12	published	publish	VERB
gujaf-119	68	13	in	in	ADP
gujaf-119	68	14	that	that	DET
gujaf-119	68	15	issue	issue	NOUN
gujaf-119	68	16	.	.	PUNCT
gujaf-119	69	1	payment	payment	NOUN
gujaf-119	69	2	details	detail	NOUN
gujaf-119	69	3	bank	bank	NOUN
gujaf-119	69	4	:	:	PUNCT
gujaf-119	69	5	fcmb	fcmb	PROPN
gujaf-119	69	6	account	account	PROPN
gujaf-119	69	7	number	number	NOUN
gujaf-119	69	8	:	:	PUNCT
gujaf-119	69	9	7278465011	7278465011	NUM
gujaf-119	69	10	account	account	NOUN
gujaf-119	69	11	name	name	NOUN
gujaf-119	69	12	:	:	PUNCT
gujaf-119	69	13	gusau	gusau	PROPN
gujaf-119	69	14	journal	journal	NOUN
gujaf-119	69	15	of	of	ADP
gujaf-119	69	16	accounting	accounting	NOUN
gujaf-119	69	17	and	and	CCONJ
gujaf-119	69	18	finance	finance	NOUN
gujaf-119	69	19	for	for	ADP
gujaf-119	69	20	inquiry	inquiry	NOUN
gujaf-119	69	21	the	the	DET
gujaf-119	69	22	head	head	NOUN
gujaf-119	69	23	,	,	PUNCT
gujaf-119	69	24	department	department	NOUN
gujaf-119	69	25	of	of	ADP
gujaf-119	69	26	accounting	accounting	NOUN
gujaf-119	69	27	and	and	CCONJ
gujaf-119	69	28	finance	finance	NOUN
gujaf-119	69	29	,	,	PUNCT
gujaf-119	69	30	federal	federal	ADJ
gujaf-119	69	31	university	university	NOUN
gujaf-119	69	32	gusau	gusau	PROPN
gujaf-119	69	33	,	,	PUNCT
gujaf-119	69	34	zamfara	zamfara	PROPN
gujaf-119	69	35	state	state	PROPN
gujaf-119	69	36	.	.	PUNCT
gujaf-119	70	1	elfarouk105@gmail.com	elfarouk105@gmail.com	X
gujaf-119	71	1	+2348069393824	+2348069393824	PRON
gujaf-119	71	2	for	for	ADP
gujaf-119	71	3	more	more	ADJ
gujaf-119	71	4	information	information	NOUN
gujaf-119	71	5	,	,	PUNCT
gujaf-119	71	6	contact	contact	VERB
gujaf-119	71	7	the	the	DET
gujaf-119	71	8	editor	editor	NOUN
gujaf-119	71	9	-	-	PUNCT
gujaf-119	71	10	in	in	ADP
gujaf-119	71	11	-	-	PUNCT
gujaf-119	71	12	chief	chief	NOUN
gujaf-119	71	13	on	on	ADP
gujaf-119	71	14	+2348067766435	+2348067766435	NUM
gujaf-119	71	15	the	the	DET
gujaf-119	71	16	associate	associate	ADJ
gujaf-119	71	17	editor	editor	NOUN
gujaf-119	71	18	on	on	ADP
gujaf-119	71	19	+2348036057525	+2348036057525	NUM
gujaf-119	71	20	or	or	CCONJ
gujaf-119	71	21	visit	visit	VERB
gujaf-119	71	22	our	our	PRON
gujaf-119	71	23	website	website	NOUN
gujaf-119	71	24	on	on	ADP
gujaf-119	71	25	www.gujaf.com.ng	www.gujaf.com.ng	NOUN
gujaf-119	71	26	or	or	CCONJ
gujaf-119	71	27	journals.gujaf.com.ng	journals.gujaf.com.ng	VERB
gujaf-119	71	28	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-119	71	29	http://www.gujaf.com.ng/	http://www.gujaf.com.ng/	PROPN
gujaf-119	71	30	viii	viii	ADJ
gujaf-119	71	31	contents	content	NOUN
gujaf-119	71	32	mediating	mediate	VERB
gujaf-119	71	33	effect	effect	NOUN
gujaf-119	71	34	of	of	ADP
gujaf-119	71	35	audit	audit	NOUN
gujaf-119	71	36	committee	committee	NOUN
gujaf-119	71	37	on	on	ADP
gujaf-119	71	38	board	board	PROPN
gujaf-119	71	39	dynamic	dynamic	ADJ
gujaf-119	71	40	and	and	CCONJ
gujaf-119	71	41	creative	creative	ADJ
gujaf-119	71	42	accounting	accounting	NOUN
gujaf-119	71	43	in	in	ADP
gujaf-119	71	44	nigerian	nigerian	ADJ
gujaf-119	71	45	firms	firm	NOUN
gujaf-119	71	46	abbas	abbas	PROPN
gujaf-119	71	47	usman	usman	PROPN
gujaf-119	71	48	phd	phd	PROPN
gujaf-119	71	49	,	,	PUNCT
gujaf-119	71	50	shehu	shehu	PROPN
gujaf-119	71	51	usman	usman	PROPN
gujaf-119	71	52	hassan	hassan	PROPN
gujaf-119	71	53	phd	phd	PROPN
gujaf-119	71	54	1	1	NUM
gujaf-119	71	55	financial	financial	ADJ
gujaf-119	71	56	performance	performance	NOUN
gujaf-119	71	57	of	of	ADP
gujaf-119	71	58	banks	bank	NOUN
gujaf-119	71	59	in	in	ADP
gujaf-119	71	60	selected	select	VERB
gujaf-119	71	61	african	african	ADJ
gujaf-119	71	62	countries	country	NOUN
gujaf-119	71	63	:	:	PUNCT
gujaf-119	71	64	does	do	VERB
gujaf-119	71	65	institutional	institutional	ADJ
gujaf-119	71	66	quality	quality	NOUN
gujaf-119	71	67	matter	matter	NOUN
gujaf-119	71	68	?	?	PUNCT
gujaf-119	72	1	toluwa	toluwa	PROPN
gujaf-119	72	2	celestine	celestine	PROPN
gujaf-119	72	3	oladele	oladele	PROPN
gujaf-119	72	4	phd	phd	PROPN
gujaf-119	72	5	,	,	PUNCT
gujaf-119	72	6	peters	peters	PROPN
gujaf-119	72	7	ade	ade	PROPN
gujaf-119	72	8	sanni	sanni	PROPN
gujaf-119	72	9	22	22	NUM
gujaf-119	72	10	firm	firm	ADJ
gujaf-119	72	11	-	-	PUNCT
gujaf-119	72	12	specific	specific	ADJ
gujaf-119	72	13	characteristcs	characteristcs	NOUN
gujaf-119	72	14	and	and	CCONJ
gujaf-119	72	15	financial	financial	ADJ
gujaf-119	72	16	performance	performance	NOUN
gujaf-119	72	17	of	of	ADP
gujaf-119	72	18	listed	list	VERB
gujaf-119	72	19	agricultural	agricultural	ADJ
gujaf-119	72	20	companies	company	NOUN
gujaf-119	72	21	in	in	ADP
gujaf-119	72	22	nigeria	nigeria	PROPN
gujaf-119	72	23	abdulrazaq	abdulrazaq	PROPN
gujaf-119	72	24	t.	t.	PROPN
gujaf-119	72	25	jimoh	jimoh	PROPN
gujaf-119	72	26	,	,	PUNCT
gujaf-119	72	27	john	john	PROPN
gujaf-119	72	28	a.	a.	PROPN
gujaf-119	72	29	attah	attah	PROPN
gujaf-119	73	1	33	33	NUM
gujaf-119	73	2	effect	effect	NOUN
gujaf-119	73	3	of	of	ADP
gujaf-119	73	4	financial	financial	ADJ
gujaf-119	73	5	leverage	leverage	NOUN
gujaf-119	73	6	on	on	ADP
gujaf-119	73	7	stock	stock	NOUN
gujaf-119	73	8	returns	return	NOUN
gujaf-119	73	9	of	of	ADP
gujaf-119	73	10	listed	list	VERB
gujaf-119	73	11	companies	company	NOUN
gujaf-119	73	12	in	in	ADP
gujaf-119	73	13	nigeria	nigeria	PROPN
gujaf-119	73	14	capital	capital	PROPN
gujaf-119	73	15	market	market	PROPN
gujaf-119	73	16	abdulrahman	abdulrahman	PROPN
gujaf-119	73	17	abubakar	abubakar	PROPN
gujaf-119	73	18	,	,	PUNCT
gujaf-119	73	19	prof	prof	PROPN
gujaf-119	73	20	.	.	PUNCT
gujaf-119	74	1	ahmad	ahmad	PROPN
gujaf-119	74	2	bello	bello	PROPN
gujaf-119	74	3	,	,	PUNCT
gujaf-119	74	4	prof	prof	PROPN
gujaf-119	74	5	.	.	PUNCT
gujaf-119	74	6	s.	s.	PROPN
gujaf-119	74	7	a.	a.	PROPN
gujaf-119	74	8	abdullahi	abdullahi	PROPN
gujaf-119	74	9	,	,	PUNCT
gujaf-119	74	10	dr	dr	PROPN
gujaf-119	74	11	.	.	PROPN
gujaf-119	74	12	m.	m.	PROPN
gujaf-119	74	13	d.	d.	PROPN
gujaf-119	74	14	tahir	tahir	PROPN
gujaf-119	74	15	45	45	NUM
gujaf-119	74	16	efficiency	efficiency	NOUN
gujaf-119	74	17	of	of	ADP
gujaf-119	74	18	deposit	deposit	NOUN
gujaf-119	74	19	money	money	NOUN
gujaf-119	74	20	banks	bank	NOUN
gujaf-119	74	21	in	in	ADP
gujaf-119	74	22	nigeria	nigeria	PROPN
gujaf-119	74	23	:	:	PUNCT
gujaf-119	74	24	data	datum	NOUN
gujaf-119	74	25	envelopment	envelopment	ADJ
gujaf-119	74	26	analysis	analysis	NOUN
gujaf-119	74	27	approach	approach	NOUN
gujaf-119	74	28	mayowa	mayowa	PROPN
gujaf-119	74	29	gabriel	gabriel	PROPN
gujaf-119	74	30	ajao	ajao	PROPN
gujaf-119	74	31	,	,	PUNCT
gujaf-119	74	32	phd	phd	NOUN
gujaf-119	74	33	,	,	PUNCT
gujaf-119	74	34	lucky	lucky	ADJ
gujaf-119	74	35	charity	charity	NOUN
gujaf-119	74	36	omoregie	omoregie	PROPN
gujaf-119	74	37	,	,	PUNCT
gujaf-119	74	38	phd	phd	NOUN
gujaf-119	74	39	57	57	NUM
gujaf-119	74	40	credit	credit	NOUN
gujaf-119	74	41	appraisal	appraisal	NOUN
gujaf-119	74	42	,	,	PUNCT
gujaf-119	74	43	collection	collection	NOUN
gujaf-119	74	44	policy	policy	NOUN
gujaf-119	74	45	and	and	CCONJ
gujaf-119	74	46	loan	loan	NOUN
gujaf-119	74	47	performance	performance	NOUN
gujaf-119	74	48	of	of	ADP
gujaf-119	74	49	microfinance	microfinance	NOUN
gujaf-119	74	50	banks	bank	NOUN
gujaf-119	74	51	in	in	ADP
gujaf-119	74	52	kwara	kwara	PROPN
gujaf-119	74	53	state	state	PROPN
gujaf-119	74	54	,	,	PUNCT
gujaf-119	74	55	nigeria	nigeria	PROPN
gujaf-119	74	56	lukman	lukman	PROPN
gujaf-119	74	57	a.	a.	PROPN
gujaf-119	74	58	o.	o.	PROPN
gujaf-119	74	59	abdulrauf	abdulrauf	PROPN
gujaf-119	74	60	69	69	NUM
gujaf-119	74	61	environmental	environmental	ADJ
gujaf-119	74	62	sustainability	sustainability	NOUN
gujaf-119	74	63	disclosure	disclosure	NOUN
gujaf-119	74	64	and	and	CCONJ
gujaf-119	74	65	market	market	NOUN
gujaf-119	74	66	value	value	NOUN
gujaf-119	74	67	of	of	ADP
gujaf-119	74	68	listed	list	VERB
gujaf-119	74	69	oil	oil	NOUN
gujaf-119	74	70	and	and	CCONJ
gujaf-119	74	71	gas	gas	NOUN
gujaf-119	74	72	firms	firm	NOUN
gujaf-119	74	73	in	in	ADP
gujaf-119	74	74	nigeria	nigeria	PROPN
gujaf-119	74	75	munir	munir	PROPN
gujaf-119	74	76	aliyu	aliyu	PROPN
gujaf-119	74	77	saleh	saleh	PROPN
gujaf-119	74	78	,	,	PUNCT
gujaf-119	74	79	sirajo	sirajo	PROPN
gujaf-119	74	80	bappah	bappah	PROPN
gujaf-119	74	81	,	,	PUNCT
gujaf-119	74	82	prof	prof	PROPN
gujaf-119	74	83	.	.	PUNCT
gujaf-119	75	1	gbegi	gbegi	PROPN
gujaf-119	75	2	daniel	daniel	PROPN
gujaf-119	75	3	orsaa	orsaa	PROPN
gujaf-119	75	4	,	,	PUNCT
gujaf-119	75	5	ibrahim	ibrahim	PROPN
gujaf-119	75	6	adamu	adamu	PROPN
gujaf-119	75	7	saleh	saleh	PROPN
gujaf-119	75	8	phd	phd	PROPN
gujaf-119	75	9	81	81	NUM
gujaf-119	75	10	audit	audit	NOUN
gujaf-119	75	11	quality	quality	NOUN
gujaf-119	75	12	,	,	PUNCT
gujaf-119	75	13	tenure	tenure	NOUN
gujaf-119	75	14	and	and	CCONJ
gujaf-119	75	15	real	real	ADJ
gujaf-119	75	16	earnings	earning	NOUN
gujaf-119	75	17	management	management	NOUN
gujaf-119	75	18	of	of	ADP
gujaf-119	75	19	listed	list	VERB
gujaf-119	75	20	nonfinancial	nonfinancial	ADJ
gujaf-119	75	21	firms	firm	NOUN
gujaf-119	75	22	in	in	ADP
gujaf-119	75	23	nigeria	nigeria	PROPN
gujaf-119	75	24	ahmed	ahmed	PROPN
gujaf-119	75	25	mohammed	mohammed	PROPN
gujaf-119	75	26	,	,	PUNCT
gujaf-119	75	27	ademu	ademu	PROPN
gujaf-119	75	28	yahaya	yahaya	PROPN
gujaf-119	75	29	,	,	PUNCT
gujaf-119	75	30	musa	musa	PROPN
gujaf-119	75	31	zakariya	zakariya	PROPN
gujaf-119	75	32	95	95	NUM
gujaf-119	75	33	effect	effect	NOUN
gujaf-119	75	34	of	of	ADP
gujaf-119	75	35	ceo	ceo	NOUN
gujaf-119	75	36	pay	pay	NOUN
gujaf-119	75	37	and	and	CCONJ
gujaf-119	75	38	ceo	ceo	NOUN
gujaf-119	75	39	power	power	NOUN
gujaf-119	75	40	on	on	ADP
gujaf-119	75	41	risk	risk	NOUN
gujaf-119	75	42	-	-	PUNCT
gujaf-119	75	43	taking	taking	NOUN
gujaf-119	75	44	of	of	ADP
gujaf-119	75	45	listed	list	VERB
gujaf-119	75	46	deposit	deposit	NOUN
gujaf-119	75	47	money	money	NOUN
gujaf-119	75	48	banks	bank	NOUN
gujaf-119	75	49	in	in	ADP
gujaf-119	75	50	nigeria	nigeria	PROPN
gujaf-119	75	51	ismaila	ismaila	PROPN
gujaf-119	75	52	yusuf	yusuf	PROPN
gujaf-119	75	53	,	,	PUNCT
gujaf-119	75	54	dr	dr	PROPN
gujaf-119	75	55	.	.	PROPN
gujaf-119	75	56	salisu	salisu	PROPN
gujaf-119	75	57	abubakar	abubakar	PROPN
gujaf-119	75	58	,	,	PUNCT
gujaf-119	75	59	dr	dr	PROPN
gujaf-119	75	60	.	.	PROPN
gujaf-119	75	61	idris	idris	PROPN
gujaf-119	75	62	ahmed	ahmed	PROPN
gujaf-119	75	63	aliyu	aliyu	PROPN
gujaf-119	75	64	,	,	PUNCT
gujaf-119	75	65	dr	dr	PROPN
gujaf-119	75	66	.	.	PROPN
gujaf-119	75	67	(	(	PUNCT
gujaf-119	75	68	mrs	mrs	PROPN
gujaf-119	75	69	)	)	PUNCT
gujaf-119	75	70	aneitie	aneitie	PROPN
gujaf-119	75	71	charles	charles	PROPN
gujaf-119	75	72	dikki	dikki	PROPN
gujaf-119	75	73	104	104	NUM
gujaf-119	75	74	nexus	nexus	NOUN
gujaf-119	75	75	between	between	ADP
gujaf-119	75	76	taxation	taxation	NOUN
gujaf-119	75	77	and	and	CCONJ
gujaf-119	75	78	foreign	foreign	ADJ
gujaf-119	75	79	direct	direct	ADJ
gujaf-119	75	80	investment	investment	NOUN
gujaf-119	75	81	in	in	ADP
gujaf-119	75	82	nigeria	nigeria	PROPN
gujaf-119	75	83	daniel	daniel	PROPN
gujaf-119	75	84	ayegbeni	ayegbeni	PROPN
gujaf-119	75	85	ulokoaga	ulokoaga	PROPN
gujaf-119	75	86	,	,	PUNCT
gujaf-119	75	87	esther	esther	PROPN
gujaf-119	75	88	ikavbo	ikavbo	PROPN
gujaf-119	75	89	evbayiro	evbayiro	NOUN
gujaf-119	75	90	-	-	PUNCT
gujaf-119	75	91	osagie	osagie	NOUN
gujaf-119	75	92	(	(	PUNCT
gujaf-119	75	93	mrs	mrs	PROPN
gujaf-119	75	94	)	)	PUNCT
gujaf-119	75	95	,	,	PUNCT
gujaf-119	75	96	ph	ph	PROPN
gujaf-119	75	97	.	.	PROPN
gujaf-119	75	98	d	d	PROPN
gujaf-119	75	99	115	115	NUM
gujaf-119	75	100	working	working	NOUN
gujaf-119	75	101	capital	capital	NOUN
gujaf-119	75	102	management	management	NOUN
gujaf-119	75	103	and	and	CCONJ
gujaf-119	75	104	profitability	profitability	NOUN
gujaf-119	75	105	of	of	ADP
gujaf-119	75	106	listed	list	VERB
gujaf-119	75	107	consumer	consumer	NOUN
gujaf-119	75	108	and	and	CCONJ
gujaf-119	75	109	industrial	industrial	ADJ
gujaf-119	75	110	goods	good	NOUN
gujaf-119	75	111	companies	company	NOUN
gujaf-119	75	112	in	in	ADP
gujaf-119	75	113	nigeria	nigeria	PROPN
gujaf-119	75	114	kwasau	kwasau	PROPN
gujaf-119	75	115	ntyak	ntyak	PROPN
gujaf-119	75	116	leah	leah	PROPN
gujaf-119	75	117	,	,	PUNCT
gujaf-119	75	118	samuel	samuel	PROPN
gujaf-119	75	119	eniola	eniola	PROPN
gujaf-119	75	120	agbi	agbi	PROPN
gujaf-119	75	121	phd	phd	PROPN
gujaf-119	75	122	,	,	PUNCT
gujaf-119	75	123	lateef	lateef	PROPN
gujaf-119	75	124	olumide	olumide	PROPN
gujaf-119	75	125	mustapha	mustapha	PROPN
gujaf-119	75	126	phd	phd	PROPN
gujaf-119	75	127	125	125	NUM
gujaf-119	75	128	value	value	NOUN
gujaf-119	75	129	relevance	relevance	NOUN
gujaf-119	75	130	of	of	ADP
gujaf-119	75	131	earnings	earning	NOUN
gujaf-119	75	132	and	and	CCONJ
gujaf-119	75	133	book	book	NOUN
gujaf-119	75	134	value	value	NOUN
gujaf-119	75	135	:	:	PUNCT
gujaf-119	75	136	a	a	DET
gujaf-119	75	137	comparative	comparative	ADJ
gujaf-119	75	138	analysis	analysis	NOUN
gujaf-119	75	139	between	between	ADP
gujaf-119	75	140	big4	big4	NOUN
gujaf-119	75	141	and	and	CCONJ
gujaf-119	75	142	non	non	ADJ
gujaf-119	75	143	-	-	ADJ
gujaf-119	75	144	big4	big4	ADJ
gujaf-119	75	145	audited	audit	VERB
gujaf-119	75	146	listed	list	VERB
gujaf-119	75	147	firms	firm	NOUN
gujaf-119	75	148	in	in	ADP
gujaf-119	75	149	nigeria	nigeria	PROPN
gujaf-119	75	150	abdu	abdu	PROPN
gujaf-119	75	151	abubakar	abubakar	PROPN
gujaf-119	75	152	,	,	PUNCT
gujaf-119	75	153	ishaya	ishaya	PROPN
gujaf-119	75	154	luka	luka	PROPN
gujaf-119	75	155	chechet	chechet	PROPN
gujaf-119	75	156	phd	phd	PROPN
gujaf-119	75	157	,	,	PUNCT
gujaf-119	75	158	muazu	muazu	ADJ
gujaf-119	75	159	saidu	saidu	PROPN
gujaf-119	75	160	badara	badara	PROPN
gujaf-119	75	161	phd	phd	NOUN
gujaf-119	75	162	,	,	PUNCT
gujaf-119	75	163	yunusa	yunusa	PROPN
gujaf-119	75	164	nasiru	nasiru	PROPN
gujaf-119	75	165	phd	phd	PROPN
gujaf-119	75	166	136	136	NUM
gujaf-119	75	167	ix	ix	ADP
gujaf-119	75	168	value	value	NOUN
gujaf-119	75	169	relevance	relevance	NOUN
gujaf-119	75	170	of	of	ADP
gujaf-119	75	171	international	international	ADJ
gujaf-119	75	172	financial	financial	ADJ
gujaf-119	75	173	reporting	reporting	NOUN
gujaf-119	75	174	standard	standard	NOUN
gujaf-119	75	175	4	4	NUM
gujaf-119	75	176	(	(	PUNCT
gujaf-119	75	177	ifrs	ifrs	NOUN
gujaf-119	75	178	4	4	NUM
gujaf-119	75	179	)	)	PUNCT
gujaf-119	75	180	of	of	ADP
gujaf-119	75	181	listed	list	VERB
gujaf-119	75	182	nigerian	nigerian	ADJ
gujaf-119	75	183	insurance	insurance	NOUN
gujaf-119	75	184	firms	firm	NOUN
gujaf-119	75	185	mariya	mariya	PROPN
gujaf-119	75	186	mohammed	mohammed	PROPN
gujaf-119	75	187	hafiz	hafiz	PROPN
gujaf-119	75	188	,	,	PUNCT
gujaf-119	75	189	muhammad	muhammad	PROPN
gujaf-119	75	190	mustapha	mustapha	PROPN
gujaf-119	75	191	bagudo	bagudo	PROPN
gujaf-119	75	192	phd	phd	PROPN
gujaf-119	75	193	,	,	PUNCT
gujaf-119	75	194	salisu	salisu	ADJ
gujaf-119	75	195	abubakar	abubakar	PROPN
gujaf-119	75	196	phd	phd	NOUN
gujaf-119	75	197	145	145	NUM
gujaf-119	75	198	determinants	determinant	NOUN
gujaf-119	75	199	of	of	ADP
gujaf-119	75	200	audit	audit	NOUN
gujaf-119	75	201	fees	fee	NOUN
gujaf-119	75	202	of	of	ADP
gujaf-119	75	203	listed	list	VERB
gujaf-119	75	204	insurance	insurance	NOUN
gujaf-119	75	205	companies	company	NOUN
gujaf-119	75	206	in	in	ADP
gujaf-119	75	207	nigeria	nigeria	PROPN
gujaf-119	75	208	sagir	sagir	PROPN
gujaf-119	75	209	lawal	lawal	PROPN
gujaf-119	75	210	,	,	PUNCT
gujaf-119	75	211	phd	phd	NOUN
gujaf-119	75	212	,	,	PUNCT
gujaf-119	75	213	mohammed	mohammed	PROPN
gujaf-119	75	214	ibrahim	ibrahim	PROPN
gujaf-119	75	215	,	,	PUNCT
gujaf-119	75	216	phd	phd	NOUN
gujaf-119	75	217	158	158	NUM
gujaf-119	75	218	taxation	taxation	NOUN
gujaf-119	75	219	and	and	CCONJ
gujaf-119	75	220	social	social	ADJ
gujaf-119	75	221	services	service	NOUN
gujaf-119	75	222	:	:	PUNCT
gujaf-119	75	223	evidence	evidence	NOUN
gujaf-119	75	224	from	from	ADP
gujaf-119	75	225	nigeria	nigeria	PROPN
gujaf-119	75	226	adegbite	adegbite	PROPN
gujaf-119	75	227	,	,	PUNCT
gujaf-119	75	228	tajudeen	tajudeen	NOUN
gujaf-119	75	229	adejare	adejare	NOUN
gujaf-119	75	230	,	,	PUNCT
gujaf-119	75	231	phd	phd	NOUN
gujaf-119	75	232	,	,	PUNCT
gujaf-119	75	233	abdussamad	abdussamad	PROPN
gujaf-119	75	234	,	,	PUNCT
gujaf-119	75	235	olarinde	olarinde	VERB
gujaf-119	75	236	171	171	NUM
gujaf-119	75	237	ownership	ownership	NOUN
gujaf-119	75	238	structure	structure	NOUN
gujaf-119	75	239	and	and	CCONJ
gujaf-119	75	240	financial	financial	ADJ
gujaf-119	75	241	performance	performance	NOUN
gujaf-119	75	242	of	of	ADP
gujaf-119	75	243	quoted	quote	VERB
gujaf-119	75	244	mortgage	mortgage	NOUN
gujaf-119	75	245	banks	bank	NOUN
gujaf-119	75	246	in	in	ADP
gujaf-119	75	247	nigeria	nigeria	PROPN
gujaf-119	75	248	awotundun	awotundun	PROPN
gujaf-119	75	249	,	,	PUNCT
gujaf-119	75	250	d.	d.	PROPN
gujaf-119	75	251	a.	a.	PROPN
gujaf-119	75	252	,	,	PUNCT
gujaf-119	75	253	phd	phd	NOUN
gujaf-119	75	254	,	,	PUNCT
gujaf-119	75	255	jinadu	jinadu	ADJ
gujaf-119	75	256	,	,	PUNCT
gujaf-119	75	257	m.	m.	PROPN
gujaf-119	75	258	y.	y.	PROPN
gujaf-119	75	259	b.	b.	PROPN
gujaf-119	75	260	,	,	PUNCT
gujaf-119	75	261	fakunmoju	fakunmoju	PROPN
gujaf-119	75	262	,	,	PUNCT
gujaf-119	75	263	s.	s.	PROPN
gujaf-119	75	264	k.	k.	PROPN
gujaf-119	75	265	,	,	PUNCT
gujaf-119	75	266	phd	phd	PROPN
gujaf-119	75	267	.	.	PROPN
gujaf-119	75	268	183	183	NUM
gujaf-119	75	269	capital	capital	NOUN
gujaf-119	75	270	structure	structure	NOUN
gujaf-119	75	271	and	and	CCONJ
gujaf-119	75	272	profitability	profitability	NOUN
gujaf-119	75	273	of	of	ADP
gujaf-119	75	274	listed	list	VERB
gujaf-119	75	275	deposit	deposit	NOUN
gujaf-119	75	276	money	money	NOUN
gujaf-119	75	277	banks	bank	NOUN
gujaf-119	75	278	in	in	ADP
gujaf-119	75	279	nigeria	nigeria	PROPN
gujaf-119	75	280	rahji	rahji	PROPN
gujaf-119	75	281	ohize	ohize	PROPN
gujaf-119	75	282	ibrahim	ibrahim	PROPN
gujaf-119	75	283	,	,	PUNCT
gujaf-119	75	284	kamaldeen	kamaldeen	VERB
gujaf-119	75	285	ibraheem	ibraheem	PROPN
gujaf-119	75	286	nageri	nageri	PROPN
gujaf-119	75	287	,	,	PUNCT
gujaf-119	75	288	phd	phd	NOUN
gujaf-119	75	289	,	,	PUNCT
gujaf-119	75	290	abdullai	abdullai	NOUN
gujaf-119	75	291	agbaje	agbaje	NOUN
gujaf-119	75	292	salami	salami	NOUN
gujaf-119	75	293	,	,	PUNCT
gujaf-119	75	294	phd	phd	NOUN
gujaf-119	75	295	194	194	NUM
gujaf-119	75	296	1	1	NUM
gujaf-119	75	297	value	value	NOUN
gujaf-119	75	298	relevance	relevance	NOUN
gujaf-119	75	299	of	of	ADP
gujaf-119	75	300	international	international	ADJ
gujaf-119	75	301	financial	financial	ADJ
gujaf-119	75	302	reporting	reporting	NOUN
gujaf-119	75	303	standard	standard	PROPN
gujaf-119	75	304	four	four	NUM
gujaf-119	75	305	of	of	ADP
gujaf-119	75	306	listed	list	VERB
gujaf-119	75	307	nigerian	nigerian	ADJ
gujaf-119	75	308	insurance	insurance	NOUN
gujaf-119	75	309	firms	firm	NOUN
gujaf-119	75	310	mariya	mariya	PROPN
gujaf-119	75	311	mohammed	mohammed	PROPN
gujaf-119	75	312	hafiz	hafiz	PROPN
gujaf-119	75	313	department	department	PROPN
gujaf-119	75	314	of	of	ADP
gujaf-119	75	315	accounting	account	VERB
gujaf-119	75	316	ahmadu	ahmadu	PROPN
gujaf-119	75	317	bello	bello	PROPN
gujaf-119	75	318	university	university	NOUN
gujaf-119	75	319	,	,	PUNCT
gujaf-119	75	320	zaria	zaria	PROPN
gujaf-119	75	321	mariyaummi@gmail.com	mariyaummi@gmail.com	X
gujaf-119	76	1	muhammad	muhammad	PROPN
gujaf-119	76	2	mustapha	mustapha	PROPN
gujaf-119	76	3	bagudo	bagudo	PROPN
gujaf-119	76	4	phd	phd	PROPN
gujaf-119	76	5	department	department	PROPN
gujaf-119	76	6	of	of	ADP
gujaf-119	76	7	accounting	account	VERB
gujaf-119	76	8	ahmadu	ahmadu	PROPN
gujaf-119	76	9	bello	bello	PROPN
gujaf-119	76	10	university	university	NOUN
gujaf-119	76	11	,	,	PUNCT
gujaf-119	76	12	zaria	zaria	PROPN
gujaf-119	76	13	mmbagudo@yahoo.com	mmbagudo@yahoo.com	X
gujaf-119	77	1	salisu	salisu	PROPN
gujaf-119	77	2	abubakar	abubakar	PROPN
gujaf-119	77	3	phd	phd	PROPN
gujaf-119	77	4	department	department	PROPN
gujaf-119	77	5	of	of	ADP
gujaf-119	77	6	accounting	account	VERB
gujaf-119	77	7	ahmadu	ahmadu	PROPN
gujaf-119	77	8	bello	bello	PROPN
gujaf-119	77	9	university	university	NOUN
gujaf-119	77	10	,	,	PUNCT
gujaf-119	77	11	zaria	zaria	PROPN
gujaf-119	77	12	drsalisua@gmail.com	drsalisua@gmail.com	PROPN
gujaf-119	78	1	abstract	abstract	ADV
gujaf-119	78	2	there	there	PRON
gujaf-119	78	3	is	be	VERB
gujaf-119	78	4	growing	grow	VERB
gujaf-119	78	5	concern	concern	NOUN
gujaf-119	78	6	among	among	ADP
gujaf-119	78	7	regulators	regulator	NOUN
gujaf-119	78	8	and	and	CCONJ
gujaf-119	78	9	investors	investor	NOUN
gujaf-119	78	10	over	over	ADP
gujaf-119	78	11	the	the	DET
gujaf-119	78	12	depreciation	depreciation	NOUN
gujaf-119	78	13	in	in	ADP
gujaf-119	78	14	the	the	DET
gujaf-119	78	15	value	value	NOUN
gujaf-119	78	16	of	of	ADP
gujaf-119	78	17	listed	list	VERB
gujaf-119	78	18	insurance	insurance	NOUN
gujaf-119	78	19	firms	firm	NOUN
gujaf-119	78	20	in	in	ADP
gujaf-119	78	21	nigeria	nigeria	PROPN
gujaf-119	78	22	.	.	PUNCT
gujaf-119	79	1	the	the	DET
gujaf-119	79	2	study	study	NOUN
gujaf-119	79	3	examines	examine	VERB
gujaf-119	79	4	the	the	DET
gujaf-119	79	5	value	value	NOUN
gujaf-119	79	6	relevance	relevance	NOUN
gujaf-119	79	7	of	of	ADP
gujaf-119	79	8	the	the	DET
gujaf-119	79	9	information	information	NOUN
gujaf-119	79	10	content	content	NOUN
gujaf-119	79	11	of	of	ADP
gujaf-119	79	12	ifrs	ifrs	PROPN
gujaf-119	79	13	4	4	NUM
gujaf-119	79	14	:	:	PUNCT
gujaf-119	79	15	insurance	insurance	NOUN
gujaf-119	79	16	contracts	contract	NOUN
gujaf-119	79	17	disclosure	disclosure	NOUN
gujaf-119	79	18	of	of	ADP
gujaf-119	79	19	listed	list	VERB
gujaf-119	79	20	insurance	insurance	NOUN
gujaf-119	79	21	firms	firm	NOUN
gujaf-119	79	22	in	in	ADP
gujaf-119	79	23	nigeria	nigeria	PROPN
gujaf-119	79	24	for	for	ADP
gujaf-119	79	25	the	the	DET
gujaf-119	79	26	period	period	NOUN
gujaf-119	79	27	2012	2012	NUM
gujaf-119	79	28	to	to	ADP
gujaf-119	79	29	2020	2020	NUM
gujaf-119	79	30	.	.	PUNCT
gujaf-119	80	1	it	it	PRON
gujaf-119	80	2	further	far	ADV
gujaf-119	80	3	compares	compare	VERB
gujaf-119	80	4	value	value	NOUN
gujaf-119	80	5	relevance	relevance	NOUN
gujaf-119	80	6	of	of	ADP
gujaf-119	80	7	accounting	accounting	NOUN
gujaf-119	80	8	numbers	number	NOUN
gujaf-119	80	9	,	,	PUNCT
gujaf-119	80	10	with	with	ADP
gujaf-119	80	11	high	high	ADJ
gujaf-119	80	12	ifrs	ifrs	NOUN
gujaf-119	80	13	4	4	NUM
gujaf-119	80	14	disclosures	disclosure	NOUN
gujaf-119	80	15	and	and	CCONJ
gujaf-119	80	16	those	those	PRON
gujaf-119	80	17	with	with	ADP
gujaf-119	80	18	lower	low	ADJ
gujaf-119	80	19	disclosures	disclosure	NOUN
gujaf-119	80	20	.	.	PUNCT
gujaf-119	81	1	the	the	DET
gujaf-119	81	2	study	study	NOUN
gujaf-119	81	3	adopted	adopt	VERB
gujaf-119	81	4	correlational	correlational	ADJ
gujaf-119	81	5	research	research	NOUN
gujaf-119	81	6	design	design	NOUN
gujaf-119	81	7	.	.	PUNCT
gujaf-119	82	1	the	the	DET
gujaf-119	82	2	population	population	NOUN
gujaf-119	82	3	for	for	ADP
gujaf-119	82	4	the	the	DET
gujaf-119	82	5	study	study	NOUN
gujaf-119	82	6	consisted	consist	VERB
gujaf-119	82	7	of	of	ADP
gujaf-119	82	8	all	all	DET
gujaf-119	82	9	the	the	DET
gujaf-119	82	10	26	26	NUM
gujaf-119	82	11	insurance	insurance	NOUN
gujaf-119	82	12	firms	firm	NOUN
gujaf-119	82	13	listed	list	VERB
gujaf-119	82	14	on	on	ADP
gujaf-119	82	15	the	the	DET
gujaf-119	82	16	nigerian	nigerian	ADJ
gujaf-119	82	17	stock	stock	NOUN
gujaf-119	82	18	exchange	exchange	NOUN
gujaf-119	82	19	as	as	ADP
gujaf-119	82	20	at	at	ADP
gujaf-119	82	21	31	31	NUM
gujaf-119	82	22	st	st	PROPN
gujaf-119	82	23	december	december	PROPN
gujaf-119	82	24	2020	2020	NUM
gujaf-119	82	25	,	,	PUNCT
gujaf-119	82	26	with	with	ADP
gujaf-119	82	27	a	a	DET
gujaf-119	82	28	sample	sample	NOUN
gujaf-119	82	29	size	size	NOUN
gujaf-119	82	30	of	of	ADP
gujaf-119	82	31	15	15	NUM
gujaf-119	82	32	firms	firm	NOUN
gujaf-119	82	33	.	.	PUNCT
gujaf-119	83	1	the	the	DET
gujaf-119	83	2	ohlson	ohlson	NOUN
gujaf-119	83	3	price	price	NOUN
gujaf-119	83	4	model	model	NOUN
gujaf-119	83	5	was	be	AUX
gujaf-119	83	6	adopted	adopt	VERB
gujaf-119	83	7	for	for	ADP
gujaf-119	83	8	the	the	DET
gujaf-119	83	9	study	study	NOUN
gujaf-119	83	10	.	.	PUNCT
gujaf-119	84	1	using	use	VERB
gujaf-119	84	2	robust	robust	ADJ
gujaf-119	84	3	ordinary	ordinary	ADJ
gujaf-119	84	4	least	least	ADJ
gujaf-119	84	5	square	square	ADJ
gujaf-119	84	6	regression	regression	NOUN
gujaf-119	84	7	,	,	PUNCT
gujaf-119	84	8	the	the	DET
gujaf-119	84	9	study	study	NOUN
gujaf-119	84	10	found	find	VERB
gujaf-119	84	11	ifrs	ifrs	PROPN
gujaf-119	84	12	4	4	NUM
gujaf-119	84	13	disclosures	disclosure	NOUN
gujaf-119	84	14	to	to	PART
gujaf-119	84	15	be	be	AUX
gujaf-119	84	16	value	value	NOUN
gujaf-119	84	17	relevant	relevant	ADJ
gujaf-119	84	18	.	.	PUNCT
gujaf-119	85	1	also	also	ADV
gujaf-119	85	2	,	,	PUNCT
gujaf-119	85	3	eps	eps	PROPN
gujaf-119	85	4	of	of	ADP
gujaf-119	85	5	insurance	insurance	NOUN
gujaf-119	85	6	firms	firm	NOUN
gujaf-119	85	7	with	with	ADP
gujaf-119	85	8	high	high	ADJ
gujaf-119	85	9	compliance	compliance	NOUN
gujaf-119	85	10	with	with	ADP
gujaf-119	85	11	ifrs	ifrs	PROPN
gujaf-119	85	12	4	4	NUM
gujaf-119	85	13	is	be	AUX
gujaf-119	85	14	not	not	PART
gujaf-119	85	15	more	more	ADJ
gujaf-119	85	16	value	value	NOUN
gujaf-119	85	17	relevant	relevant	ADJ
gujaf-119	85	18	than	than	ADP
gujaf-119	85	19	that	that	PRON
gujaf-119	85	20	of	of	ADP
gujaf-119	85	21	firms	firm	NOUN
gujaf-119	85	22	with	with	ADP
gujaf-119	85	23	low	low	ADJ
gujaf-119	85	24	compliance	compliance	NOUN
gujaf-119	85	25	with	with	ADP
gujaf-119	85	26	ifrs	ifrs	PROPN
gujaf-119	85	27	4	4	NUM
gujaf-119	85	28	,	,	PUNCT
gujaf-119	85	29	bvps	bvps	NOUN
gujaf-119	85	30	of	of	ADP
gujaf-119	85	31	insurance	insurance	NOUN
gujaf-119	85	32	firms	firm	NOUN
gujaf-119	85	33	with	with	ADP
gujaf-119	85	34	high	high	ADJ
gujaf-119	85	35	compliance	compliance	NOUN
gujaf-119	85	36	with	with	ADP
gujaf-119	85	37	ifrs	ifrs	PROPN
gujaf-119	85	38	4	4	NUM
gujaf-119	85	39	is	be	AUX
gujaf-119	85	40	more	more	ADJ
gujaf-119	85	41	value	value	NOUN
gujaf-119	85	42	relevant	relevant	ADJ
gujaf-119	85	43	than	than	ADP
gujaf-119	85	44	that	that	PRON
gujaf-119	85	45	of	of	ADP
gujaf-119	85	46	firms	firm	NOUN
gujaf-119	85	47	with	with	ADP
gujaf-119	85	48	low	low	ADJ
gujaf-119	85	49	compliance	compliance	NOUN
gujaf-119	85	50	with	with	ADP
gujaf-119	85	51	ifrs	ifrs	PROPN
gujaf-119	85	52	4	4	NUM
gujaf-119	85	53	.	.	PUNCT
gujaf-119	85	54	overall	overall	ADJ
gujaf-119	85	55	,	,	PUNCT
gujaf-119	85	56	findings	finding	NOUN
gujaf-119	85	57	from	from	ADP
gujaf-119	85	58	the	the	DET
gujaf-119	85	59	study	study	NOUN
gujaf-119	85	60	strengthen	strengthen	VERB
gujaf-119	85	61	the	the	DET
gujaf-119	85	62	position	position	NOUN
gujaf-119	85	63	that	that	SCONJ
gujaf-119	85	64	ifrs	ifrs	NOUN
gujaf-119	85	65	improves	improve	VERB
gujaf-119	85	66	the	the	DET
gujaf-119	85	67	quality	quality	NOUN
gujaf-119	85	68	of	of	ADP
gujaf-119	85	69	accounting	accounting	NOUN
gujaf-119	85	70	information	information	NOUN
gujaf-119	85	71	in	in	ADP
gujaf-119	85	72	annual	annual	ADJ
gujaf-119	85	73	reports	report	NOUN
gujaf-119	85	74	.	.	PUNCT
gujaf-119	86	1	furthermore	furthermore	ADV
gujaf-119	86	2	,	,	PUNCT
gujaf-119	86	3	the	the	DET
gujaf-119	86	4	study	study	NOUN
gujaf-119	86	5	recommends	recommend	VERB
gujaf-119	86	6	among	among	ADP
gujaf-119	86	7	others	other	NOUN
gujaf-119	86	8	that	that	SCONJ
gujaf-119	86	9	management	management	NOUN
gujaf-119	86	10	of	of	ADP
gujaf-119	86	11	insurance	insurance	NOUN
gujaf-119	86	12	firms	firm	NOUN
gujaf-119	86	13	should	should	AUX
gujaf-119	86	14	work	work	VERB
gujaf-119	86	15	towards	towards	ADP
gujaf-119	86	16	improved	improved	ADJ
gujaf-119	86	17	compliance	compliance	NOUN
gujaf-119	86	18	with	with	ADP
gujaf-119	86	19	ifrs	ifrs	PROPN
gujaf-119	86	20	4	4	NUM
gujaf-119	86	21	as	as	SCONJ
gujaf-119	86	22	this	this	PRON
gujaf-119	86	23	would	would	AUX
gujaf-119	86	24	boost	boost	VERB
gujaf-119	86	25	investor	investor	NOUN
gujaf-119	86	26	confidence	confidence	NOUN
gujaf-119	86	27	thereby	thereby	ADV
gujaf-119	86	28	improving	improve	VERB
gujaf-119	86	29	their	their	PRON
gujaf-119	86	30	performance	performance	NOUN
gujaf-119	86	31	in	in	ADP
gujaf-119	86	32	the	the	DET
gujaf-119	86	33	stock	stock	NOUN
gujaf-119	86	34	market	market	NOUN
gujaf-119	86	35	.	.	PUNCT
gujaf-119	87	1	keywords	keyword	NOUN
gujaf-119	87	2	:	:	PUNCT
gujaf-119	87	3	accounting	account	VERB
gujaf-119	87	4	information	information	NOUN
gujaf-119	87	5	,	,	PUNCT
gujaf-119	87	6	ifrs	ifrs	NOUN
gujaf-119	87	7	4	4	NUM
gujaf-119	87	8	,	,	PUNCT
gujaf-119	87	9	ohlson	ohlson	NOUN
gujaf-119	87	10	model	model	NOUN
gujaf-119	87	11	,	,	PUNCT
gujaf-119	87	12	value	value	NOUN
gujaf-119	87	13	relevance	relevance	NOUN
gujaf-119	87	14	,	,	PUNCT
gujaf-119	87	15	1	1	X
gujaf-119	87	16	.	.	PUNCT
gujaf-119	87	17	introduction	introduction	NOUN
gujaf-119	87	18	enhancements	enhancement	NOUN
gujaf-119	87	19	in	in	ADP
gujaf-119	87	20	accounting	accounting	NOUN
gujaf-119	87	21	standards	standard	NOUN
gujaf-119	87	22	have	have	AUX
gujaf-119	87	23	been	be	AUX
gujaf-119	87	24	regarded	regard	VERB
gujaf-119	87	25	as	as	ADP
gujaf-119	87	26	an	an	DET
gujaf-119	87	27	essential	essential	ADJ
gujaf-119	87	28	mainstay	mainstay	NOUN
gujaf-119	87	29	of	of	ADP
gujaf-119	87	30	many	many	ADJ
gujaf-119	87	31	economic	economic	ADJ
gujaf-119	87	32	changes	change	NOUN
gujaf-119	87	33	targeted	target	VERB
gujaf-119	87	34	at	at	ADP
gujaf-119	87	35	ensuring	ensure	VERB
gujaf-119	87	36	a	a	DET
gujaf-119	87	37	more	more	ADV
gujaf-119	87	38	efficient	efficient	ADJ
gujaf-119	87	39	operation	operation	NOUN
gujaf-119	87	40	of	of	ADP
gujaf-119	87	41	capital	capital	NOUN
gujaf-119	87	42	markets	market	NOUN
gujaf-119	87	43	alfaraih	alfaraih	NOUN
gujaf-119	87	44	(	(	PUNCT
gujaf-119	87	45	2009	2009	NUM
gujaf-119	87	46	)	)	PUNCT
gujaf-119	87	47	.	.	PUNCT
gujaf-119	88	1	the	the	DET
gujaf-119	88	2	goal	goal	NOUN
gujaf-119	88	3	of	of	ADP
gujaf-119	88	4	unifying	unify	VERB
gujaf-119	88	5	financial	financial	ADJ
gujaf-119	88	6	reporting	reporting	NOUN
gujaf-119	88	7	practices	practice	NOUN
gujaf-119	88	8	is	be	AUX
gujaf-119	88	9	geared	gear	VERB
gujaf-119	88	10	toward	toward	ADP
gujaf-119	88	11	effective	effective	ADJ
gujaf-119	88	12	financial	financial	ADJ
gujaf-119	88	13	integration	integration	NOUN
gujaf-119	88	14	across	across	ADP
gujaf-119	88	15	borders	border	NOUN
gujaf-119	88	16	.	.	PUNCT
gujaf-119	89	1	international	international	ADJ
gujaf-119	89	2	financial	financial	ADJ
gujaf-119	89	3	reporting	reporting	NOUN
gujaf-119	89	4	standards	standard	NOUN
gujaf-119	89	5	(	(	PUNCT
gujaf-119	89	6	ifrs	ifrs	NOUN
gujaf-119	89	7	)	)	PUNCT
gujaf-119	89	8	are	be	AUX
gujaf-119	89	9	said	say	VERB
gujaf-119	89	10	to	to	PART
gujaf-119	89	11	have	have	AUX
gujaf-119	89	12	enhanced	enhance	VERB
gujaf-119	89	13	financial	financial	ADJ
gujaf-119	89	14	integration	integration	NOUN
gujaf-119	89	15	by	by	ADP
gujaf-119	89	16	ensuring	ensure	VERB
gujaf-119	89	17	that	that	SCONJ
gujaf-119	89	18	in	in	ADP
gujaf-119	89	19	the	the	DET
gujaf-119	89	20	field	field	NOUN
gujaf-119	89	21	of	of	ADP
gujaf-119	89	22	financial	financial	ADJ
gujaf-119	89	23	reporting	reporting	NOUN
gujaf-119	89	24	,	,	PUNCT
gujaf-119	89	25	majority	majority	NOUN
gujaf-119	89	26	of	of	ADP
gujaf-119	89	27	the	the	DET
gujaf-119	89	28	countries	country	NOUN
gujaf-119	89	29	in	in	ADP
gujaf-119	89	30	the	the	DET
gujaf-119	89	31	world	world	NOUN
gujaf-119	89	32	both	both	CCONJ
gujaf-119	89	33	developed	develop	VERB
gujaf-119	89	34	and	and	CCONJ
gujaf-119	89	35	developing	develop	VERB
gujaf-119	89	36	are	be	AUX
gujaf-119	89	37	speaking	speak	VERB
gujaf-119	89	38	the	the	DET
gujaf-119	89	39	same	same	ADJ
gujaf-119	89	40	language	language	NOUN
gujaf-119	89	41	.	.	PUNCT
gujaf-119	90	1	the	the	DET
gujaf-119	90	2	adoption	adoption	NOUN
gujaf-119	90	3	of	of	ADP
gujaf-119	90	4	international	international	ADJ
gujaf-119	90	5	financial	financial	ADJ
gujaf-119	90	6	reporting	reporting	NOUN
gujaf-119	90	7	standards	standard	NOUN
gujaf-119	90	8	has	have	AUX
gujaf-119	90	9	been	be	AUX
gujaf-119	90	10	upheld	uphold	VERB
gujaf-119	90	11	as	as	ADP
gujaf-119	90	12	a	a	DET
gujaf-119	90	13	step	step	NOUN
gujaf-119	90	14	to	to	PART
gujaf-119	90	15	improve	improve	VERB
gujaf-119	90	16	financial	financial	ADJ
gujaf-119	90	17	reporting	reporting	NOUN
gujaf-119	90	18	practices	practice	NOUN
gujaf-119	90	19	and	and	CCONJ
gujaf-119	90	20	accounting	accounting	NOUN
gujaf-119	90	21	information	information	NOUN
gujaf-119	90	22	specifically	specifically	ADV
gujaf-119	90	23	to	to	PART
gujaf-119	90	24	encourage	encourage	VERB
gujaf-119	90	25	efficient	efficient	ADJ
gujaf-119	90	26	capital	capital	NOUN
gujaf-119	90	27	markets	market	NOUN
gujaf-119	90	28	(	(	PUNCT
gujaf-119	90	29	bolibok	bolibok	NOUN
gujaf-119	90	30	,	,	PUNCT
gujaf-119	90	31	2014	2014	NUM
gujaf-119	90	32	)	)	PUNCT
gujaf-119	90	33	.	.	PUNCT
gujaf-119	91	1	unifying	unify	VERB
gujaf-119	91	2	the	the	DET
gujaf-119	91	3	financial	financial	ADJ
gujaf-119	91	4	reporting	report	VERB
gujaf-119	91	5	fundamental	fundamental	ADJ
gujaf-119	91	6	concepts	concept	NOUN
gujaf-119	91	7	and	and	CCONJ
gujaf-119	91	8	methodologies	methodology	NOUN
gujaf-119	91	9	will	will	AUX
gujaf-119	91	10	serve	serve	VERB
gujaf-119	91	11	as	as	ADP
gujaf-119	91	12	a	a	DET
gujaf-119	91	13	roadmap	roadmap	NOUN
gujaf-119	91	14	for	for	ADP
gujaf-119	91	15	providing	provide	VERB
gujaf-119	91	16	relevant	relevant	ADJ
gujaf-119	91	17	and	and	CCONJ
gujaf-119	91	18	reliable	reliable	ADJ
gujaf-119	91	19	mailto:mariyaummi@gmail.com	mailto:mariyaummi@gmail.com	X
gujaf-119	91	20	mailto:mmbagudo@yahoo.com	mailto:mmbagudo@yahoo.com	X
gujaf-119	92	1	2	2	NUM
gujaf-119	92	2	accounting	accounting	NOUN
gujaf-119	92	3	information	information	NOUN
gujaf-119	92	4	.	.	PUNCT
gujaf-119	93	1	this	this	PRON
gujaf-119	93	2	is	be	AUX
gujaf-119	93	3	because	because	SCONJ
gujaf-119	93	4	investors	investor	NOUN
gujaf-119	93	5	need	need	VERB
gujaf-119	93	6	high	high	ADJ
gujaf-119	93	7	-	-	PUNCT
gujaf-119	93	8	quality	quality	NOUN
gujaf-119	93	9	accounting	accounting	NOUN
gujaf-119	93	10	information	information	NOUN
gujaf-119	93	11	to	to	PART
gujaf-119	93	12	boost	boost	VERB
gujaf-119	93	13	their	their	PRON
gujaf-119	93	14	confidence	confidence	NOUN
gujaf-119	93	15	in	in	ADP
gujaf-119	93	16	both	both	CCONJ
gujaf-119	93	17	local	local	ADJ
gujaf-119	93	18	and	and	CCONJ
gujaf-119	93	19	international	international	ADJ
gujaf-119	93	20	markets	market	NOUN
gujaf-119	93	21	(	(	PUNCT
gujaf-119	93	22	nobes	nobe	NOUN
gujaf-119	93	23	&	&	CCONJ
gujaf-119	93	24	parker	parker	PROPN
gujaf-119	93	25	,	,	PUNCT
gujaf-119	93	26	2008	2008	NUM
gujaf-119	93	27	)	)	PUNCT
gujaf-119	93	28	.	.	PUNCT
gujaf-119	94	1	value	value	NOUN
gujaf-119	94	2	relevance	relevance	NOUN
gujaf-119	94	3	signifies	signify	VERB
gujaf-119	94	4	the	the	DET
gujaf-119	94	5	ability	ability	NOUN
gujaf-119	94	6	to	to	PART
gujaf-119	94	7	describe	describe	VERB
gujaf-119	94	8	stock	stock	NOUN
gujaf-119	94	9	market	market	NOUN
gujaf-119	94	10	action	action	NOUN
gujaf-119	94	11	such	such	ADJ
gujaf-119	94	12	as	as	ADP
gujaf-119	94	13	stock	stock	NOUN
gujaf-119	94	14	price	price	NOUN
gujaf-119	94	15	reaction	reaction	NOUN
gujaf-119	94	16	to	to	ADP
gujaf-119	94	17	information	information	NOUN
gujaf-119	94	18	disclosed	disclose	VERB
gujaf-119	94	19	in	in	ADP
gujaf-119	94	20	companies	company	NOUN
gujaf-119	94	21	’	'	PUNCT
gujaf-119	94	22	financial	financial	ADJ
gujaf-119	94	23	statements	statement	NOUN
gujaf-119	94	24	(	(	PUNCT
gujaf-119	94	25	alkali	alkali	PROPN
gujaf-119	94	26	&	&	CCONJ
gujaf-119	94	27	lode	lode	PROPN
gujaf-119	94	28	,	,	PUNCT
gujaf-119	94	29	2016	2016	NUM
gujaf-119	94	30	)	)	PUNCT
gujaf-119	94	31	.	.	PUNCT
gujaf-119	95	1	the	the	DET
gujaf-119	95	2	subject	subject	NOUN
gujaf-119	95	3	of	of	ADP
gujaf-119	95	4	value	value	NOUN
gujaf-119	95	5	relevance	relevance	NOUN
gujaf-119	95	6	of	of	ADP
gujaf-119	95	7	accounting	accounting	NOUN
gujaf-119	95	8	information	information	NOUN
gujaf-119	95	9	is	be	AUX
gujaf-119	95	10	a	a	DET
gujaf-119	95	11	prominent	prominent	ADJ
gujaf-119	95	12	issue	issue	NOUN
gujaf-119	95	13	as	as	SCONJ
gujaf-119	95	14	it	it	PRON
gujaf-119	95	15	contributes	contribute	VERB
gujaf-119	95	16	greatly	greatly	ADV
gujaf-119	95	17	towards	towards	ADP
gujaf-119	95	18	aiding	aid	VERB
gujaf-119	95	19	investors	investor	NOUN
gujaf-119	95	20	in	in	ADP
gujaf-119	95	21	predicting	predict	VERB
gujaf-119	95	22	stock	stock	NOUN
gujaf-119	95	23	prices	price	NOUN
gujaf-119	95	24	.	.	PUNCT
gujaf-119	96	1	value	value	NOUN
gujaf-119	96	2	relevance	relevance	NOUN
gujaf-119	96	3	refers	refer	VERB
gujaf-119	96	4	to	to	ADP
gujaf-119	96	5	the	the	DET
gujaf-119	96	6	power	power	NOUN
gujaf-119	96	7	of	of	ADP
gujaf-119	96	8	accounting	accounting	NOUN
gujaf-119	96	9	variables	variable	NOUN
gujaf-119	96	10	such	such	ADJ
gujaf-119	96	11	as	as	ADP
gujaf-119	96	12	earnings	earning	NOUN
gujaf-119	96	13	and	and	CCONJ
gujaf-119	96	14	book	book	NOUN
gujaf-119	96	15	values	value	NOUN
gujaf-119	96	16	in	in	ADP
gujaf-119	96	17	determining	determine	VERB
gujaf-119	96	18	the	the	DET
gujaf-119	96	19	market	market	NOUN
gujaf-119	96	20	prices	price	NOUN
gujaf-119	96	21	of	of	ADP
gujaf-119	96	22	shares	share	NOUN
gujaf-119	96	23	(	(	PUNCT
gujaf-119	96	24	barizah	barizah	PROPN
gujaf-119	96	25	&	&	CCONJ
gujaf-119	96	26	bakar	bakar	PROPN
gujaf-119	96	27	,	,	PUNCT
gujaf-119	96	28	2011	2011	NUM
gujaf-119	96	29	)	)	PUNCT
gujaf-119	96	30	.	.	PUNCT
gujaf-119	97	1	in	in	ADP
gujaf-119	97	2	2004	2004	NUM
gujaf-119	97	3	,	,	PUNCT
gujaf-119	97	4	the	the	DET
gujaf-119	97	5	iasb	iasb	NOUN
gujaf-119	97	6	issued	issue	VERB
gujaf-119	97	7	ifrs	ifrs	NOUN
gujaf-119	97	8	4	4	NUM
gujaf-119	97	9	phase	phase	NOUN
gujaf-119	97	10	i	i	PRON
gujaf-119	97	11	which	which	PRON
gujaf-119	97	12	became	become	VERB
gujaf-119	97	13	operational	operational	ADJ
gujaf-119	97	14	in	in	ADP
gujaf-119	97	15	2005	2005	NUM
gujaf-119	97	16	as	as	ADP
gujaf-119	97	17	an	an	DET
gujaf-119	97	18	interim	interim	ADJ
gujaf-119	97	19	guide	guide	NOUN
gujaf-119	97	20	to	to	ADP
gujaf-119	97	21	insurance	insurance	NOUN
gujaf-119	97	22	contracts	contract	NOUN
gujaf-119	97	23	with	with	ADP
gujaf-119	97	24	full	full	ADJ
gujaf-119	97	25	standards	standard	NOUN
gujaf-119	97	26	enclosed	enclose	VERB
gujaf-119	97	27	in	in	ADP
gujaf-119	97	28	ifrs	ifrs	PROPN
gujaf-119	97	29	17	17	NUM
gujaf-119	97	30	to	to	PART
gujaf-119	97	31	take	take	VERB
gujaf-119	97	32	effect	effect	NOUN
gujaf-119	97	33	in	in	ADP
gujaf-119	97	34	2023	2023	NUM
gujaf-119	97	35	.	.	PUNCT
gujaf-119	98	1	ifrs	ifrs	PROPN
gujaf-119	98	2	4	4	NUM
gujaf-119	98	3	,	,	PUNCT
gujaf-119	98	4	insurance	insurance	NOUN
gujaf-119	98	5	contracts	contract	NOUN
gujaf-119	98	6	consolidates	consolidate	VERB
gujaf-119	98	7	all	all	DET
gujaf-119	98	8	the	the	DET
gujaf-119	98	9	requirements	requirement	NOUN
gujaf-119	98	10	for	for	ADP
gujaf-119	98	11	the	the	DET
gujaf-119	98	12	insurance	insurance	NOUN
gujaf-119	98	13	contract	contract	NOUN
gujaf-119	98	14	disclosures	disclosure	NOUN
gujaf-119	98	15	including	include	VERB
gujaf-119	98	16	reinsurance	reinsurance	NOUN
gujaf-119	98	17	contracts	contract	NOUN
gujaf-119	98	18	issued	issue	VERB
gujaf-119	98	19	and	and	CCONJ
gujaf-119	98	20	held	hold	VERB
gujaf-119	98	21	by	by	ADP
gujaf-119	98	22	insurance	insurance	NOUN
gujaf-119	98	23	firms	firm	NOUN
gujaf-119	98	24	except	except	SCONJ
gujaf-119	98	25	for	for	ADP
gujaf-119	98	26	others	other	NOUN
gujaf-119	98	27	covered	cover	VERB
gujaf-119	98	28	by	by	ADP
gujaf-119	98	29	other	other	ADJ
gujaf-119	98	30	standards	standard	NOUN
gujaf-119	98	31	.	.	PUNCT
gujaf-119	99	1	ifrs	ifrs	PROPN
gujaf-119	99	2	4	4	NUM
gujaf-119	99	3	is	be	AUX
gujaf-119	99	4	aimed	aim	VERB
gujaf-119	99	5	at	at	ADP
gujaf-119	99	6	improving	improve	VERB
gujaf-119	99	7	financial	financial	ADJ
gujaf-119	99	8	reporting	reporting	NOUN
gujaf-119	99	9	on	on	ADP
gujaf-119	99	10	insurance	insurance	NOUN
gujaf-119	99	11	contract	contract	NOUN
gujaf-119	99	12	by	by	ADP
gujaf-119	99	13	insurers	insurer	NOUN
gujaf-119	99	14	and	and	CCONJ
gujaf-119	99	15	ensuring	ensure	VERB
gujaf-119	99	16	that	that	SCONJ
gujaf-119	99	17	insurance	insurance	NOUN
gujaf-119	99	18	companies	company	NOUN
gujaf-119	99	19	disclose	disclose	VERB
gujaf-119	99	20	information	information	NOUN
gujaf-119	99	21	making	make	VERB
gujaf-119	99	22	clear	clear	ADJ
gujaf-119	99	23	the	the	DET
gujaf-119	99	24	amounts	amount	NOUN
gujaf-119	99	25	in	in	ADP
gujaf-119	99	26	an	an	DET
gujaf-119	99	27	insurer	insurer	NOUN
gujaf-119	99	28	's	's	PART
gujaf-119	99	29	statements	statement	NOUN
gujaf-119	99	30	resulting	result	VERB
gujaf-119	99	31	from	from	ADP
gujaf-119	99	32	insurance	insurance	NOUN
gujaf-119	99	33	contracts	contract	NOUN
gujaf-119	99	34	,	,	PUNCT
gujaf-119	99	35	as	as	ADV
gujaf-119	99	36	well	well	ADV
gujaf-119	99	37	as	as	ADP
gujaf-119	99	38	the	the	DET
gujaf-119	99	39	amount	amount	NOUN
gujaf-119	99	40	,	,	PUNCT
gujaf-119	99	41	timing	timing	NOUN
gujaf-119	99	42	and	and	CCONJ
gujaf-119	99	43	uncertainty	uncertainty	NOUN
gujaf-119	99	44	of	of	ADP
gujaf-119	99	45	the	the	DET
gujaf-119	99	46	future	future	ADJ
gujaf-119	99	47	cash	cash	NOUN
gujaf-119	99	48	flows	flow	NOUN
gujaf-119	99	49	from	from	ADP
gujaf-119	99	50	insurance	insurance	NOUN
gujaf-119	99	51	contracts	contract	NOUN
gujaf-119	99	52	to	to	PART
gujaf-119	99	53	help	help	VERB
gujaf-119	99	54	users	user	NOUN
gujaf-119	99	55	to	to	PART
gujaf-119	99	56	understand	understand	VERB
gujaf-119	99	57	the	the	DET
gujaf-119	99	58	financial	financial	ADJ
gujaf-119	99	59	statements	statement	NOUN
gujaf-119	99	60	(	(	PUNCT
gujaf-119	99	61	ifrs	ifrs	NOUN
gujaf-119	99	62	4	4	NUM
gujaf-119	99	63	)	)	PUNCT
gujaf-119	99	64	.	.	PUNCT
gujaf-119	100	1	ifrs	ifrs	PROPN
gujaf-119	100	2	adoption	adoption	NOUN
gujaf-119	100	3	in	in	ADP
gujaf-119	100	4	the	the	DET
gujaf-119	100	5	insurance	insurance	NOUN
gujaf-119	100	6	sector	sector	NOUN
gujaf-119	100	7	is	be	AUX
gujaf-119	100	8	geared	gear	VERB
gujaf-119	100	9	towards	towards	ADP
gujaf-119	100	10	ensuring	ensure	VERB
gujaf-119	100	11	that	that	SCONJ
gujaf-119	100	12	financial	financial	ADJ
gujaf-119	100	13	reports	report	NOUN
gujaf-119	100	14	align	align	VERB
gujaf-119	100	15	with	with	ADP
gujaf-119	100	16	global	global	ADJ
gujaf-119	100	17	best	good	ADJ
gujaf-119	100	18	practice	practice	NOUN
gujaf-119	100	19	.	.	PUNCT
gujaf-119	101	1	however	however	ADV
gujaf-119	101	2	,	,	PUNCT
gujaf-119	101	3	the	the	DET
gujaf-119	101	4	levels	level	NOUN
gujaf-119	101	5	of	of	ADP
gujaf-119	101	6	compliance	compliance	NOUN
gujaf-119	101	7	with	with	ADP
gujaf-119	101	8	ifrs	ifrs	PROPN
gujaf-119	101	9	disclosure	disclosure	NOUN
gujaf-119	101	10	requirements	requirement	NOUN
gujaf-119	101	11	,	,	PUNCT
gujaf-119	101	12	regardless	regardless	ADV
gujaf-119	101	13	of	of	ADP
gujaf-119	101	14	assertions	assertion	NOUN
gujaf-119	101	15	by	by	ADP
gujaf-119	101	16	most	most	ADJ
gujaf-119	101	17	firms	firm	NOUN
gujaf-119	101	18	that	that	SCONJ
gujaf-119	101	19	their	their	PRON
gujaf-119	101	20	financial	financial	ADJ
gujaf-119	101	21	statements	statement	NOUN
gujaf-119	101	22	conform	conform	PROPN
gujaf-119	101	23	,	,	PUNCT
gujaf-119	101	24	fluctuate	fluctuate	NOUN
gujaf-119	101	25	across	across	ADP
gujaf-119	101	26	firms	firm	NOUN
gujaf-119	101	27	.	.	PUNCT
gujaf-119	102	1	auditors	auditor	NOUN
gujaf-119	102	2	also	also	ADV
gujaf-119	102	3	often	often	ADV
gujaf-119	102	4	fail	fail	VERB
gujaf-119	102	5	to	to	PART
gujaf-119	102	6	express	express	VERB
gujaf-119	102	7	opinion	opinion	NOUN
gujaf-119	102	8	regarding	regard	VERB
gujaf-119	102	9	ifrs	ifrs	ADJ
gujaf-119	102	10	compliance	compliance	NOUN
gujaf-119	102	11	or	or	CCONJ
gujaf-119	102	12	non	non	NOUN
gujaf-119	102	13	-	-	NOUN
gujaf-119	102	14	compliance	compliance	ADJ
gujaf-119	102	15	(	(	PUNCT
gujaf-119	102	16	onyekwelu	onyekwelu	NOUN
gujaf-119	102	17	&	&	CCONJ
gujaf-119	102	18	ubesie	ubesie	PROPN
gujaf-119	102	19	,	,	PUNCT
gujaf-119	102	20	2016	2016	NUM
gujaf-119	102	21	)	)	PUNCT
gujaf-119	102	22	.	.	PUNCT
gujaf-119	103	1	according	accord	VERB
gujaf-119	103	2	to	to	ADP
gujaf-119	103	3	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-119	103	4	,	,	PUNCT
gujaf-119	103	5	(	(	PUNCT
gujaf-119	103	6	2015	2015	NUM
gujaf-119	103	7	)	)	PUNCT
gujaf-119	103	8	nigerian	nigerian	ADJ
gujaf-119	103	9	insurance	insurance	NOUN
gujaf-119	103	10	industry	industry	NOUN
gujaf-119	103	11	is	be	AUX
gujaf-119	103	12	also	also	ADV
gujaf-119	103	13	fraught	fraught	ADJ
gujaf-119	103	14	by	by	ADP
gujaf-119	103	15	weak	weak	ADJ
gujaf-119	103	16	regulation	regulation	NOUN
gujaf-119	103	17	and	and	CCONJ
gujaf-119	103	18	enforcement	enforcement	NOUN
gujaf-119	103	19	mechanisms	mechanism	NOUN
gujaf-119	103	20	.	.	PUNCT
gujaf-119	104	1	this	this	PRON
gujaf-119	104	2	illustrates	illustrate	VERB
gujaf-119	104	3	the	the	DET
gujaf-119	104	4	need	need	NOUN
gujaf-119	104	5	for	for	SCONJ
gujaf-119	104	6	the	the	DET
gujaf-119	104	7	industry	industry	NOUN
gujaf-119	104	8	and	and	CCONJ
gujaf-119	104	9	professional	professional	ADJ
gujaf-119	104	10	bodies	body	NOUN
gujaf-119	104	11	to	to	PART
gujaf-119	104	12	step	step	VERB
gujaf-119	104	13	up	up	ADP
gujaf-119	104	14	efforts	effort	NOUN
gujaf-119	104	15	to	to	PART
gujaf-119	104	16	mitigate	mitigate	VERB
gujaf-119	104	17	the	the	DET
gujaf-119	104	18	challenges	challenge	NOUN
gujaf-119	104	19	leading	lead	VERB
gujaf-119	104	20	to	to	ADP
gujaf-119	104	21	the	the	DET
gujaf-119	104	22	sector	sector	NOUN
gujaf-119	104	23	's	's	PART
gujaf-119	104	24	poor	poor	ADJ
gujaf-119	104	25	performance	performance	NOUN
gujaf-119	104	26	(	(	PUNCT
gujaf-119	104	27	oji	oji	PROPN
gujaf-119	104	28	,	,	PUNCT
gujaf-119	104	29	2019	2019	NUM
gujaf-119	104	30	)	)	PUNCT
gujaf-119	104	31	.	.	PUNCT
gujaf-119	105	1	concerns	concern	NOUN
gujaf-119	105	2	have	have	AUX
gujaf-119	105	3	also	also	ADV
gujaf-119	105	4	been	be	AUX
gujaf-119	105	5	raised	raise	VERB
gujaf-119	105	6	by	by	ADP
gujaf-119	105	7	regulators	regulator	NOUN
gujaf-119	105	8	and	and	CCONJ
gujaf-119	105	9	investors	investor	NOUN
gujaf-119	105	10	over	over	ADP
gujaf-119	105	11	the	the	DET
gujaf-119	105	12	depreciation	depreciation	NOUN
gujaf-119	105	13	in	in	ADP
gujaf-119	105	14	the	the	DET
gujaf-119	105	15	value	value	NOUN
gujaf-119	105	16	of	of	ADP
gujaf-119	105	17	listed	list	VERB
gujaf-119	105	18	insurance	insurance	NOUN
gujaf-119	105	19	firms	firm	NOUN
gujaf-119	105	20	.	.	PUNCT
gujaf-119	106	1	the	the	DET
gujaf-119	106	2	problems	problem	NOUN
gujaf-119	106	3	in	in	ADP
gujaf-119	106	4	the	the	DET
gujaf-119	106	5	sector	sector	NOUN
gujaf-119	106	6	were	be	AUX
gujaf-119	106	7	attributed	attribute	VERB
gujaf-119	106	8	to	to	ADP
gujaf-119	106	9	weak	weak	ADJ
gujaf-119	106	10	regulation	regulation	NOUN
gujaf-119	106	11	,	,	PUNCT
gujaf-119	106	12	low	low	ADJ
gujaf-119	106	13	insurance	insurance	NOUN
gujaf-119	106	14	penetration	penetration	NOUN
gujaf-119	106	15	in	in	ADP
gujaf-119	106	16	the	the	DET
gujaf-119	106	17	country	country	NOUN
gujaf-119	106	18	as	as	ADV
gujaf-119	106	19	well	well	ADV
gujaf-119	106	20	as	as	ADP
gujaf-119	106	21	certain	certain	ADJ
gujaf-119	106	22	poor	poor	ADJ
gujaf-119	106	23	business	business	NOUN
gujaf-119	106	24	practices	practice	NOUN
gujaf-119	106	25	(	(	PUNCT
gujaf-119	106	26	oji	oji	NOUN
gujaf-119	106	27	,	,	PUNCT
gujaf-119	106	28	2018	2018	NUM
gujaf-119	106	29	)	)	PUNCT
gujaf-119	106	30	.	.	PUNCT
gujaf-119	107	1	also	also	ADV
gujaf-119	107	2	,	,	PUNCT
gujaf-119	107	3	ifrs	ifrs	PROPN
gujaf-119	107	4	4	4	NUM
gujaf-119	107	5	:	:	PUNCT
gujaf-119	107	6	insurance	insurance	NOUN
gujaf-119	107	7	contracts	contract	NOUN
gujaf-119	107	8	,	,	PUNCT
gujaf-119	107	9	has	have	AUX
gujaf-119	107	10	been	be	AUX
gujaf-119	107	11	criticized	criticize	VERB
gujaf-119	107	12	by	by	ADP
gujaf-119	107	13	auditors	auditor	NOUN
gujaf-119	107	14	,	,	PUNCT
gujaf-119	107	15	practitioners	practitioner	NOUN
gujaf-119	107	16	and	and	CCONJ
gujaf-119	107	17	financial	financial	ADJ
gujaf-119	107	18	analysts	analyst	NOUN
gujaf-119	107	19	as	as	SCONJ
gujaf-119	107	20	it	it	PRON
gujaf-119	107	21	allows	allow	VERB
gujaf-119	107	22	the	the	DET
gujaf-119	107	23	insurance	insurance	NOUN
gujaf-119	107	24	companies	company	NOUN
gujaf-119	107	25	to	to	PART
gujaf-119	107	26	use	use	VERB
gujaf-119	107	27	old	old	ADJ
gujaf-119	107	28	parameters	parameter	NOUN
gujaf-119	107	29	in	in	ADP
gujaf-119	107	30	calculating	calculate	VERB
gujaf-119	107	31	their	their	PRON
gujaf-119	107	32	financial	financial	ADJ
gujaf-119	107	33	outcomes	outcome	NOUN
gujaf-119	107	34	and	and	CCONJ
gujaf-119	107	35	positions	position	NOUN
gujaf-119	107	36	while	while	SCONJ
gujaf-119	107	37	they	they	PRON
gujaf-119	107	38	can	can	AUX
gujaf-119	107	39	also	also	ADV
gujaf-119	107	40	recognize	recognize	VERB
gujaf-119	107	41	profit	profit	NOUN
gujaf-119	107	42	when	when	SCONJ
gujaf-119	107	43	their	their	PRON
gujaf-119	107	44	insurance	insurance	NOUN
gujaf-119	107	45	coverage	coverage	NOUN
gujaf-119	107	46	is	be	AUX
gujaf-119	107	47	not	not	PART
gujaf-119	107	48	yet	yet	ADV
gujaf-119	107	49	provided	provide	VERB
gujaf-119	107	50	.	.	PUNCT
gujaf-119	108	1	further	further	ADJ
gujaf-119	108	2	criticism	criticism	NOUN
gujaf-119	108	3	also	also	ADV
gujaf-119	108	4	rests	rest	VERB
gujaf-119	108	5	on	on	ADP
gujaf-119	108	6	invisibility	invisibility	NOUN
gujaf-119	108	7	of	of	ADP
gujaf-119	108	8	real	real	ADJ
gujaf-119	108	9	profit	profit	NOUN
gujaf-119	108	10	drivers	driver	NOUN
gujaf-119	108	11	(	(	PUNCT
gujaf-119	108	12	hogendoorn	hogendoorn	ADJ
gujaf-119	108	13	,	,	PUNCT
gujaf-119	108	14	2018	2018	NUM
gujaf-119	108	15	)	)	PUNCT
gujaf-119	108	16	.	.	PUNCT
gujaf-119	109	1	studies	study	NOUN
gujaf-119	109	2	have	have	AUX
gujaf-119	109	3	been	be	AUX
gujaf-119	109	4	conducted	conduct	VERB
gujaf-119	109	5	on	on	ADP
gujaf-119	109	6	compliance	compliance	NOUN
gujaf-119	109	7	with	with	ADP
gujaf-119	109	8	ifrs	ifrs	NOUN
gujaf-119	109	9	and	and	CCONJ
gujaf-119	109	10	value	value	NOUN
gujaf-119	109	11	relevance	relevance	NOUN
gujaf-119	109	12	both	both	CCONJ
gujaf-119	109	13	in	in	ADP
gujaf-119	109	14	advanced	advanced	ADJ
gujaf-119	109	15	and	and	CCONJ
gujaf-119	109	16	developing	develop	VERB
gujaf-119	109	17	countries	country	NOUN
gujaf-119	109	18	.	.	PUNCT
gujaf-119	110	1	for	for	ADP
gujaf-119	110	2	example	example	NOUN
gujaf-119	110	3	;	;	PUNCT
gujaf-119	110	4	adeyemo	adeyemo	ADJ
gujaf-119	110	5	,	,	PUNCT
gujaf-119	110	6	et	et	PROPN
gujaf-119	110	7	al	al	PROPN
gujaf-119	110	8	.	.	PUNCT
gujaf-119	111	1	(	(	PUNCT
gujaf-119	111	2	2017	2017	NUM
gujaf-119	111	3	)	)	PUNCT
gujaf-119	111	4	;	;	PUNCT
gujaf-119	112	1	alade	alade	PROPN
gujaf-119	112	2	,	,	PUNCT
gujaf-119	112	3	(	(	PUNCT
gujaf-119	112	4	2018	2018	NUM
gujaf-119	112	5	)	)	PUNCT
gujaf-119	112	6	;	;	PUNCT
gujaf-119	112	7	elbakry	elbakry	NOUN
gujaf-119	112	8	,	,	PUNCT
gujaf-119	112	9	et	et	PROPN
gujaf-119	112	10	al	al	PROPN
gujaf-119	112	11	.	.	PUNCT
gujaf-119	112	12	(	(	PUNCT
gujaf-119	112	13	2017	2017	NUM
gujaf-119	112	14	)	)	PUNCT
gujaf-119	112	15	;	;	PUNCT
gujaf-119	112	16	nijam	nijam	NOUN
gujaf-119	112	17	and	and	CCONJ
gujaf-119	112	18	jahfer	jahfer	NOUN
gujaf-119	112	19	(	(	PUNCT
gujaf-119	112	20	2018	2018	NUM
gujaf-119	112	21	)	)	PUNCT
gujaf-119	112	22	odoemelam	odoemelam	PROPN
gujaf-119	112	23	,	,	PUNCT
gujaf-119	112	24	et	et	PROPN
gujaf-119	112	25	al	al	PROPN
gujaf-119	112	26	.	.	PROPN
gujaf-119	113	1	(	(	PUNCT
gujaf-119	113	2	2019	2019	NUM
gujaf-119	113	3	)	)	PUNCT
gujaf-119	113	4	umoren	umoren	NOUN
gujaf-119	113	5	,	,	PUNCT
gujaf-119	113	6	et	et	PROPN
gujaf-119	113	7	al	al	PROPN
gujaf-119	113	8	.	.	PUNCT
gujaf-119	114	1	(	(	PUNCT
gujaf-119	114	2	2018	2018	NUM
gujaf-119	114	3	)	)	PUNCT
gujaf-119	114	4	;	;	PUNCT
gujaf-119	114	5	and	and	CCONJ
gujaf-119	114	6	so	so	ADV
gujaf-119	114	7	forth	forth	ADV
gujaf-119	114	8	provided	provide	VERB
gujaf-119	114	9	empirical	empirical	ADJ
gujaf-119	114	10	evidence	evidence	NOUN
gujaf-119	114	11	on	on	ADP
gujaf-119	114	12	ifrs	ifrs	ADJ
gujaf-119	114	13	adoption	adoption	NOUN
gujaf-119	114	14	and	and	CCONJ
gujaf-119	114	15	value	value	NOUN
gujaf-119	114	16	relevance	relevance	NOUN
gujaf-119	114	17	focusing	focus	VERB
gujaf-119	114	18	largely	largely	ADV
gujaf-119	114	19	on	on	ADP
gujaf-119	114	20	comparing	compare	VERB
gujaf-119	114	21	ifrs	ifrs	ADJ
gujaf-119	114	22	accounting	accounting	NOUN
gujaf-119	114	23	numbers	number	NOUN
gujaf-119	114	24	and	and	CCONJ
gujaf-119	114	25	those	those	PRON
gujaf-119	114	26	before	before	ADP
gujaf-119	114	27	ifrs	ifrs	NOUN
gujaf-119	114	28	adoption	adoption	NOUN
gujaf-119	114	29	.	.	PUNCT
gujaf-119	115	1	however	however	ADV
gujaf-119	115	2	,	,	PUNCT
gujaf-119	115	3	with	with	ADP
gujaf-119	115	4	regards	regard	NOUN
gujaf-119	115	5	to	to	ADP
gujaf-119	115	6	ifrs	ifrs	NOUN
gujaf-119	115	7	4	4	NUM
gujaf-119	115	8	:	:	PUNCT
gujaf-119	115	9	insurance	insurance	NOUN
gujaf-119	115	10	contracts	contract	NOUN
gujaf-119	115	11	and	and	CCONJ
gujaf-119	115	12	value	value	NOUN
gujaf-119	115	13	relevance	relevance	NOUN
gujaf-119	115	14	of	of	ADP
gujaf-119	115	15	accounting	accounting	NOUN
gujaf-119	115	16	information	information	NOUN
gujaf-119	115	17	,	,	PUNCT
gujaf-119	115	18	few	few	ADJ
gujaf-119	115	19	studies	study	NOUN
gujaf-119	115	20	have	have	AUX
gujaf-119	115	21	been	be	AUX
gujaf-119	115	22	conducted	conduct	VERB
gujaf-119	115	23	such	such	ADJ
gujaf-119	115	24	as	as	ADP
gujaf-119	115	25	the	the	DET
gujaf-119	115	26	study	study	NOUN
gujaf-119	115	27	by	by	ADP
gujaf-119	115	28	wu	wu	PROPN
gujaf-119	115	29	and	and	CCONJ
gujaf-119	115	30	hsu	hsu	PROPN
gujaf-119	115	31	(	(	PUNCT
gujaf-119	115	32	2011	2011	NUM
gujaf-119	115	33	)	)	PUNCT
gujaf-119	115	34	which	which	PRON
gujaf-119	115	35	focused	focus	VERB
gujaf-119	115	36	on	on	ADP
gujaf-119	115	37	taiwan	taiwan	PROPN
gujaf-119	115	38	,	,	PUNCT
gujaf-119	115	39	london	london	PROPN
gujaf-119	115	40	and	and	CCONJ
gujaf-119	115	41	euromarkets	euromarket	NOUN
gujaf-119	115	42	.	.	PUNCT
gujaf-119	116	1	to	to	ADP
gujaf-119	116	2	the	the	DET
gujaf-119	116	3	best	good	ADJ
gujaf-119	116	4	of	of	ADP
gujaf-119	116	5	the	the	DET
gujaf-119	116	6	researcher	researcher	NOUN
gujaf-119	116	7	’s	’s	PART
gujaf-119	116	8	knowledge	knowledge	NOUN
gujaf-119	116	9	no	no	DET
gujaf-119	116	10	study	study	NOUN
gujaf-119	116	11	has	have	AUX
gujaf-119	116	12	examined	examine	VERB
gujaf-119	116	13	the	the	DET
gujaf-119	116	14	value	value	NOUN
gujaf-119	116	15	relevance	relevance	NOUN
gujaf-119	116	16	of	of	ADP
gujaf-119	116	17	ifrs	ifrs	PROPN
gujaf-119	116	18	4	4	NUM
gujaf-119	116	19	disclosure	disclosure	NOUN
gujaf-119	116	20	requirements	requirement	NOUN
gujaf-119	116	21	and	and	CCONJ
gujaf-119	116	22	further	far	ADV
gujaf-119	116	23	examined	examine	VERB
gujaf-119	116	24	how	how	SCONJ
gujaf-119	116	25	variations	variation	NOUN
gujaf-119	116	26	in	in	ADP
gujaf-119	116	27	levels	level	NOUN
gujaf-119	116	28	of	of	ADP
gujaf-119	116	29	these	these	DET
gujaf-119	116	30	disclosures	disclosure	NOUN
gujaf-119	116	31	among	among	ADP
gujaf-119	116	32	firms	firm	NOUN
gujaf-119	116	33	affect	affect	VERB
gujaf-119	116	34	the	the	DET
gujaf-119	116	35	value	value	NOUN
gujaf-119	116	36	relevance	relevance	NOUN
gujaf-119	116	37	of	of	ADP
gujaf-119	116	38	their	their	PRON
gujaf-119	116	39	related	relate	VERB
gujaf-119	116	40	accounting	accounting	NOUN
gujaf-119	116	41	numbers	number	NOUN
gujaf-119	116	42	.	.	PUNCT
gujaf-119	117	1	in	in	ADP
gujaf-119	117	2	line	line	NOUN
gujaf-119	117	3	with	with	ADP
gujaf-119	117	4	the	the	DET
gujaf-119	117	5	issues	issue	NOUN
gujaf-119	117	6	highlighted	highlight	VERB
gujaf-119	117	7	in	in	ADP
gujaf-119	117	8	the	the	DET
gujaf-119	117	9	sector	sector	NOUN
gujaf-119	117	10	and	and	CCONJ
gujaf-119	117	11	gaps	gap	NOUN
gujaf-119	117	12	identified	identify	VERB
gujaf-119	117	13	,	,	PUNCT
gujaf-119	117	14	the	the	DET
gujaf-119	117	15	need	need	NOUN
gujaf-119	117	16	to	to	PART
gujaf-119	117	17	examine	examine	VERB
gujaf-119	117	18	the	the	DET
gujaf-119	117	19	value	value	NOUN
gujaf-119	117	20	relevance	relevance	NOUN
gujaf-119	117	21	of	of	ADP
gujaf-119	117	22	accounting	accounting	NOUN
gujaf-119	117	23	information	information	NOUN
gujaf-119	117	24	,	,	PUNCT
gujaf-119	117	25	specifically	specifically	ADV
gujaf-119	117	26	information	information	NOUN
gujaf-119	117	27	required	require	VERB
gujaf-119	117	28	under	under	ADP
gujaf-119	117	29	ifrs	ifrs	PROPN
gujaf-119	117	30	4	4	NUM
gujaf-119	117	31	which	which	PRON
gujaf-119	117	32	is	be	AUX
gujaf-119	117	33	particularly	particularly	ADV
gujaf-119	117	34	exclusive	exclusive	ADJ
gujaf-119	117	35	to	to	ADP
gujaf-119	117	36	the	the	DET
gujaf-119	117	37	sector	sector	NOUN
gujaf-119	117	38	can	can	AUX
gujaf-119	117	39	not	not	PART
gujaf-119	117	40	be	be	AUX
gujaf-119	117	41	over	over	ADP
gujaf-119	117	42	3	3	NUM
gujaf-119	117	43	emphasized	emphasize	VERB
gujaf-119	117	44	.	.	PUNCT
gujaf-119	118	1	this	this	DET
gujaf-119	118	2	study	study	NOUN
gujaf-119	118	3	seeks	seek	VERB
gujaf-119	118	4	to	to	PART
gujaf-119	118	5	expand	expand	VERB
gujaf-119	118	6	the	the	DET
gujaf-119	118	7	pool	pool	NOUN
gujaf-119	118	8	of	of	ADP
gujaf-119	118	9	literature	literature	NOUN
gujaf-119	118	10	on	on	ADP
gujaf-119	118	11	value	value	NOUN
gujaf-119	118	12	relevance	relevance	NOUN
gujaf-119	118	13	by	by	ADP
gujaf-119	118	14	exploring	explore	VERB
gujaf-119	118	15	a	a	DET
gujaf-119	118	16	sector	sector	NOUN
gujaf-119	118	17	which	which	PRON
gujaf-119	118	18	has	have	VERB
gujaf-119	118	19	hitherto	hitherto	NOUN
gujaf-119	118	20	not	not	PART
gujaf-119	118	21	been	be	AUX
gujaf-119	118	22	given	give	VERB
gujaf-119	118	23	enough	enough	ADJ
gujaf-119	118	24	attention	attention	NOUN
gujaf-119	118	25	in	in	ADP
gujaf-119	118	26	extant	extant	ADJ
gujaf-119	118	27	literature	literature	NOUN
gujaf-119	118	28	.	.	PUNCT
gujaf-119	119	1	2	2	X
gujaf-119	119	2	.	.	X
gujaf-119	119	3	literature	literature	NOUN
gujaf-119	119	4	review	review	VERB
gujaf-119	119	5	the	the	DET
gujaf-119	119	6	usefulness	usefulness	NOUN
gujaf-119	119	7	of	of	ADP
gujaf-119	119	8	accounting	account	VERB
gujaf-119	119	9	information	information	NOUN
gujaf-119	119	10	to	to	ADP
gujaf-119	119	11	investors	investor	NOUN
gujaf-119	119	12	and	and	CCONJ
gujaf-119	119	13	other	other	ADJ
gujaf-119	119	14	stakeholders	stakeholder	NOUN
gujaf-119	119	15	in	in	ADP
gujaf-119	119	16	decision	decision	NOUN
gujaf-119	119	17	making	making	NOUN
gujaf-119	119	18	has	have	AUX
gujaf-119	119	19	been	be	AUX
gujaf-119	119	20	studied	study	VERB
gujaf-119	119	21	extensively	extensively	ADV
gujaf-119	119	22	in	in	ADP
gujaf-119	119	23	the	the	DET
gujaf-119	119	24	accounting	accounting	NOUN
gujaf-119	119	25	research	research	NOUN
gujaf-119	119	26	literature	literature	NOUN
gujaf-119	119	27	.	.	PUNCT
gujaf-119	120	1	since	since	SCONJ
gujaf-119	120	2	the	the	DET
gujaf-119	120	3	work	work	NOUN
gujaf-119	120	4	of	of	ADP
gujaf-119	120	5	ball	ball	NOUN
gujaf-119	120	6	and	and	CCONJ
gujaf-119	120	7	brown	brown	ADJ
gujaf-119	120	8	(	(	PUNCT
gujaf-119	120	9	1968	1968	NUM
gujaf-119	120	10	)	)	PUNCT
gujaf-119	120	11	which	which	PRON
gujaf-119	120	12	found	find	VERB
gujaf-119	120	13	that	that	SCONJ
gujaf-119	120	14	financial	financial	ADJ
gujaf-119	120	15	information	information	NOUN
gujaf-119	120	16	is	be	AUX
gujaf-119	120	17	correlated	correlate	VERB
gujaf-119	120	18	with	with	ADP
gujaf-119	120	19	market	market	NOUN
gujaf-119	120	20	value	value	NOUN
gujaf-119	120	21	of	of	ADP
gujaf-119	120	22	firms	firm	NOUN
gujaf-119	120	23	,	,	PUNCT
gujaf-119	120	24	the	the	DET
gujaf-119	120	25	subject	subject	NOUN
gujaf-119	120	26	has	have	AUX
gujaf-119	120	27	gained	gain	VERB
gujaf-119	120	28	increased	increase	VERB
gujaf-119	120	29	popularity	popularity	NOUN
gujaf-119	120	30	among	among	ADP
gujaf-119	120	31	researchers	researcher	NOUN
gujaf-119	120	32	resulting	result	VERB
gujaf-119	120	33	in	in	ADP
gujaf-119	120	34	a	a	DET
gujaf-119	120	35	large	large	ADJ
gujaf-119	120	36	body	body	NOUN
gujaf-119	120	37	of	of	ADP
gujaf-119	120	38	literature	literature	NOUN
gujaf-119	120	39	on	on	ADP
gujaf-119	120	40	the	the	DET
gujaf-119	120	41	subject	subject	NOUN
gujaf-119	120	42	.	.	PUNCT
gujaf-119	121	1	these	these	DET
gujaf-119	121	2	studies	study	NOUN
gujaf-119	121	3	determine	determine	VERB
gujaf-119	121	4	whether	whether	SCONJ
gujaf-119	121	5	or	or	CCONJ
gujaf-119	121	6	not	not	PART
gujaf-119	121	7	specific	specific	ADJ
gujaf-119	121	8	accounting	accounting	NOUN
gujaf-119	121	9	information	information	NOUN
gujaf-119	121	10	(	(	PUNCT
gujaf-119	121	11	most	most	ADV
gujaf-119	121	12	commonly	commonly	ADJ
gujaf-119	121	13	numbers	number	NOUN
gujaf-119	121	14	)	)	PUNCT
gujaf-119	121	15	are	be	AUX
gujaf-119	121	16	used	use	VERB
gujaf-119	121	17	by	by	ADP
gujaf-119	121	18	individuals	individual	NOUN
gujaf-119	121	19	in	in	ADP
gujaf-119	121	20	determining	determine	VERB
gujaf-119	121	21	the	the	DET
gujaf-119	121	22	market	market	NOUN
gujaf-119	121	23	value	value	NOUN
gujaf-119	121	24	of	of	ADP
gujaf-119	121	25	equity	equity	NOUN
gujaf-119	121	26	(	(	PUNCT
gujaf-119	121	27	reflected	reflect	VERB
gujaf-119	121	28	in	in	ADP
gujaf-119	121	29	stock	stock	NOUN
gujaf-119	121	30	prices	price	NOUN
gujaf-119	121	31	)	)	PUNCT
gujaf-119	121	32	of	of	ADP
gujaf-119	121	33	a	a	DET
gujaf-119	121	34	reporting	reporting	NOUN
gujaf-119	121	35	entity	entity	NOUN
gujaf-119	121	36	.	.	PUNCT
gujaf-119	122	1	the	the	DET
gujaf-119	122	2	ability	ability	NOUN
gujaf-119	122	3	of	of	ADP
gujaf-119	122	4	the	the	DET
gujaf-119	122	5	accounting	accounting	NOUN
gujaf-119	122	6	numbers	number	NOUN
gujaf-119	122	7	to	to	PART
gujaf-119	122	8	influence	influence	VERB
gujaf-119	122	9	stock	stock	NOUN
gujaf-119	122	10	prices	price	NOUN
gujaf-119	122	11	is	be	AUX
gujaf-119	122	12	what	what	PRON
gujaf-119	122	13	is	be	AUX
gujaf-119	122	14	termed	term	VERB
gujaf-119	122	15	in	in	ADP
gujaf-119	122	16	the	the	DET
gujaf-119	122	17	accounting	accounting	NOUN
gujaf-119	122	18	literature	literature	NOUN
gujaf-119	122	19	as	as	ADP
gujaf-119	122	20	the	the	DET
gujaf-119	122	21	value	value	NOUN
gujaf-119	122	22	relevance	relevance	NOUN
gujaf-119	122	23	of	of	ADP
gujaf-119	122	24	accounting	accounting	NOUN
gujaf-119	122	25	information	information	NOUN
gujaf-119	122	26	.	.	PUNCT
gujaf-119	123	1	information	information	NOUN
gujaf-119	123	2	presented	present	VERB
gujaf-119	123	3	in	in	ADP
gujaf-119	123	4	financial	financial	ADJ
gujaf-119	123	5	statements	statement	NOUN
gujaf-119	123	6	is	be	AUX
gujaf-119	123	7	said	say	VERB
gujaf-119	123	8	to	to	PART
gujaf-119	123	9	be	be	AUX
gujaf-119	123	10	value	value	NOUN
gujaf-119	123	11	relevant	relevant	ADJ
gujaf-119	123	12	if	if	SCONJ
gujaf-119	123	13	it	it	PRON
gujaf-119	123	14	is	be	AUX
gujaf-119	123	15	able	able	ADJ
gujaf-119	123	16	to	to	PART
gujaf-119	123	17	capture	capture	VERB
gujaf-119	123	18	and	and	CCONJ
gujaf-119	123	19	summarize	summarize	VERB
gujaf-119	123	20	firm	firm	ADJ
gujaf-119	123	21	value	value	NOUN
gujaf-119	123	22	(	(	PUNCT
gujaf-119	123	23	kargin	kargin	NOUN
gujaf-119	123	24	,	,	PUNCT
gujaf-119	123	25	2013	2013	NUM
gujaf-119	123	26	)	)	PUNCT
gujaf-119	123	27	.	.	PUNCT
gujaf-119	124	1	since	since	SCONJ
gujaf-119	124	2	the	the	DET
gujaf-119	124	3	objective	objective	NOUN
gujaf-119	124	4	of	of	ADP
gujaf-119	124	5	financial	financial	ADJ
gujaf-119	124	6	reporting	reporting	NOUN
gujaf-119	124	7	is	be	AUX
gujaf-119	124	8	to	to	PART
gujaf-119	124	9	provide	provide	VERB
gujaf-119	124	10	information	information	NOUN
gujaf-119	124	11	about	about	ADP
gujaf-119	124	12	an	an	DET
gujaf-119	124	13	entity	entity	NOUN
gujaf-119	124	14	that	that	PRON
gujaf-119	124	15	is	be	AUX
gujaf-119	124	16	useful	useful	ADJ
gujaf-119	124	17	to	to	ADP
gujaf-119	124	18	a	a	DET
gujaf-119	124	19	wide	wide	ADJ
gujaf-119	124	20	range	range	NOUN
gujaf-119	124	21	of	of	ADP
gujaf-119	124	22	users	user	NOUN
gujaf-119	124	23	in	in	ADP
gujaf-119	124	24	making	make	VERB
gujaf-119	124	25	decisions	decision	NOUN
gujaf-119	124	26	,	,	PUNCT
gujaf-119	124	27	for	for	SCONJ
gujaf-119	124	28	this	this	DET
gujaf-119	124	29	information	information	NOUN
gujaf-119	124	30	to	to	PART
gujaf-119	124	31	be	be	AUX
gujaf-119	124	32	useful	useful	ADJ
gujaf-119	124	33	,	,	PUNCT
gujaf-119	124	34	it	it	PRON
gujaf-119	124	35	must	must	AUX
gujaf-119	124	36	be	be	AUX
gujaf-119	124	37	relevant	relevant	ADJ
gujaf-119	124	38	.	.	PUNCT
gujaf-119	125	1	financial	financial	ADJ
gujaf-119	125	2	information	information	NOUN
gujaf-119	125	3	is	be	AUX
gujaf-119	125	4	said	say	VERB
gujaf-119	125	5	to	to	PART
gujaf-119	125	6	be	be	AUX
gujaf-119	125	7	relevant	relevant	ADJ
gujaf-119	125	8	if	if	SCONJ
gujaf-119	125	9	it	it	PRON
gujaf-119	125	10	is	be	AUX
gujaf-119	125	11	capable	capable	ADJ
gujaf-119	125	12	of	of	ADP
gujaf-119	125	13	influencing	influence	VERB
gujaf-119	125	14	the	the	DET
gujaf-119	125	15	decisions	decision	NOUN
gujaf-119	125	16	of	of	ADP
gujaf-119	125	17	users	user	NOUN
gujaf-119	125	18	.	.	PUNCT
gujaf-119	126	1	in	in	ADP
gujaf-119	126	2	this	this	DET
gujaf-119	126	3	regard	regard	NOUN
gujaf-119	126	4	,	,	PUNCT
gujaf-119	126	5	the	the	DET
gujaf-119	126	6	ability	ability	NOUN
gujaf-119	126	7	of	of	ADP
gujaf-119	126	8	financial	financial	ADJ
gujaf-119	126	9	statements	statement	NOUN
gujaf-119	126	10	to	to	PART
gujaf-119	126	11	effectively	effectively	ADV
gujaf-119	126	12	guide	guide	VERB
gujaf-119	126	13	investors	investor	NOUN
gujaf-119	126	14	in	in	ADP
gujaf-119	126	15	their	their	PRON
gujaf-119	126	16	investment	investment	NOUN
gujaf-119	126	17	decisions	decision	NOUN
gujaf-119	126	18	depends	depend	VERB
gujaf-119	126	19	largely	largely	ADV
gujaf-119	126	20	on	on	ADP
gujaf-119	126	21	whether	whether	SCONJ
gujaf-119	126	22	or	or	CCONJ
gujaf-119	126	23	not	not	PART
gujaf-119	126	24	the	the	DET
gujaf-119	126	25	information	information	NOUN
gujaf-119	126	26	they	they	PRON
gujaf-119	126	27	contain	contain	VERB
gujaf-119	126	28	is	be	AUX
gujaf-119	126	29	relevant	relevant	ADJ
gujaf-119	126	30	,	,	PUNCT
gujaf-119	126	31	value	value	NOUN
gujaf-119	126	32	relevance	relevance	NOUN
gujaf-119	126	33	implies	imply	VERB
gujaf-119	126	34	the	the	DET
gujaf-119	126	35	ability	ability	NOUN
gujaf-119	126	36	of	of	ADP
gujaf-119	126	37	the	the	DET
gujaf-119	126	38	information	information	NOUN
gujaf-119	126	39	contained	contain	VERB
gujaf-119	126	40	in	in	ADP
gujaf-119	126	41	financial	financial	ADJ
gujaf-119	126	42	statements	statement	NOUN
gujaf-119	126	43	to	to	PART
gujaf-119	126	44	explain	explain	VERB
gujaf-119	126	45	stock	stock	NOUN
gujaf-119	126	46	market	market	NOUN
gujaf-119	126	47	measures	measure	NOUN
gujaf-119	126	48	(	(	PUNCT
gujaf-119	126	49	umoren	umoren	PROPN
gujaf-119	126	50	&	&	CCONJ
gujaf-119	126	51	enang	enang	PROPN
gujaf-119	126	52	,	,	PUNCT
gujaf-119	126	53	2015	2015	NUM
gujaf-119	126	54	)	)	PUNCT
gujaf-119	126	55	.	.	PUNCT
gujaf-119	127	1	2.1	2.1	NUM
gujaf-119	127	2	ifrs	ifrs	NOUN
gujaf-119	127	3	and	and	CCONJ
gujaf-119	127	4	value	value	NOUN
gujaf-119	127	5	relevance	relevance	NOUN
gujaf-119	127	6	of	of	ADP
gujaf-119	127	7	accounting	account	VERB
gujaf-119	127	8	information	information	NOUN
gujaf-119	127	9	since	since	SCONJ
gujaf-119	127	10	its	its	PRON
gujaf-119	127	11	inception	inception	NOUN
gujaf-119	127	12	,	,	PUNCT
gujaf-119	127	13	ifrs	ifrs	PROPN
gujaf-119	127	14	has	have	AUX
gujaf-119	127	15	garnered	garner	VERB
gujaf-119	127	16	a	a	DET
gujaf-119	127	17	lot	lot	NOUN
gujaf-119	127	18	of	of	ADP
gujaf-119	127	19	attention	attention	NOUN
gujaf-119	127	20	from	from	ADP
gujaf-119	127	21	researchers	researcher	NOUN
gujaf-119	127	22	,	,	PUNCT
gujaf-119	127	23	this	this	PRON
gujaf-119	127	24	has	have	AUX
gujaf-119	127	25	resulted	result	VERB
gujaf-119	127	26	in	in	ADP
gujaf-119	127	27	a	a	DET
gujaf-119	127	28	large	large	ADJ
gujaf-119	127	29	body	body	NOUN
gujaf-119	127	30	of	of	ADP
gujaf-119	127	31	literature	literature	NOUN
gujaf-119	127	32	on	on	ADP
gujaf-119	127	33	the	the	DET
gujaf-119	127	34	subject	subject	NOUN
gujaf-119	127	35	.	.	PUNCT
gujaf-119	128	1	in	in	ADP
gujaf-119	128	2	conducting	conduct	VERB
gujaf-119	128	3	this	this	DET
gujaf-119	128	4	study	study	NOUN
gujaf-119	128	5	,	,	PUNCT
gujaf-119	128	6	some	some	PRON
gujaf-119	128	7	of	of	ADP
gujaf-119	128	8	these	these	PRON
gujaf-119	128	9	have	have	AUX
gujaf-119	128	10	been	be	AUX
gujaf-119	128	11	consulted	consult	VERB
gujaf-119	128	12	.	.	PUNCT
gujaf-119	129	1	in	in	ADP
gujaf-119	129	2	a	a	DET
gujaf-119	129	3	similar	similar	ADJ
gujaf-119	129	4	study	study	NOUN
gujaf-119	129	5	in	in	ADP
gujaf-119	129	6	nigeria	nigeria	PROPN
gujaf-119	129	7	,	,	PUNCT
gujaf-119	129	8	bagudo	bagudo	PROPN
gujaf-119	129	9	(	(	PUNCT
gujaf-119	129	10	2016	2016	NUM
gujaf-119	129	11	)	)	PUNCT
gujaf-119	129	12	linked	link	VERB
gujaf-119	129	13	the	the	DET
gujaf-119	129	14	value	value	NOUN
gujaf-119	129	15	relevance	relevance	NOUN
gujaf-119	129	16	of	of	ADP
gujaf-119	129	17	accounting	accounting	NOUN
gujaf-119	129	18	numbers	number	NOUN
gujaf-119	129	19	under	under	ADP
gujaf-119	129	20	ifrs	ifrs	NOUN
gujaf-119	129	21	with	with	ADP
gujaf-119	129	22	those	those	PRON
gujaf-119	129	23	under	under	ADP
gujaf-119	129	24	nigerian	nigerian	ADJ
gujaf-119	129	25	sas	sas	PROPN
gujaf-119	129	26	.	.	PUNCT
gujaf-119	130	1	the	the	DET
gujaf-119	130	2	study	study	NOUN
gujaf-119	130	3	further	far	ADV
gujaf-119	130	4	examined	examine	VERB
gujaf-119	130	5	how	how	SCONJ
gujaf-119	130	6	compliance	compliance	NOUN
gujaf-119	130	7	with	with	ADP
gujaf-119	130	8	ifrs	ifrs	NOUN
gujaf-119	130	9	disclosures	disclosure	NOUN
gujaf-119	130	10	affected	affect	VERB
gujaf-119	130	11	the	the	DET
gujaf-119	130	12	information	information	NOUN
gujaf-119	130	13	content	content	NOUN
gujaf-119	130	14	of	of	ADP
gujaf-119	130	15	the	the	DET
gujaf-119	130	16	ifrs	ifrs	PROPN
gujaf-119	130	17	accounting	accounting	NOUN
gujaf-119	130	18	numbers	number	NOUN
gujaf-119	130	19	.	.	PUNCT
gujaf-119	131	1	employing	employ	VERB
gujaf-119	131	2	both	both	DET
gujaf-119	131	3	the	the	DET
gujaf-119	131	4	price	price	NOUN
gujaf-119	131	5	and	and	CCONJ
gujaf-119	131	6	return	return	NOUN
gujaf-119	131	7	models	model	NOUN
gujaf-119	131	8	,	,	PUNCT
gujaf-119	131	9	the	the	DET
gujaf-119	131	10	study	study	NOUN
gujaf-119	131	11	found	find	VERB
gujaf-119	131	12	ifrs	ifrs	PROPN
gujaf-119	131	13	accounting	accounting	NOUN
gujaf-119	131	14	numbers	number	NOUN
gujaf-119	131	15	to	to	PART
gujaf-119	131	16	be	be	AUX
gujaf-119	131	17	more	more	ADJ
gujaf-119	131	18	value	value	NOUN
gujaf-119	131	19	relevant	relevant	ADJ
gujaf-119	131	20	than	than	ADP
gujaf-119	131	21	those	those	PRON
gujaf-119	131	22	of	of	ADP
gujaf-119	131	23	nigerian	nigerian	ADJ
gujaf-119	131	24	sas	sas	PROPN
gujaf-119	131	25	.	.	PUNCT
gujaf-119	132	1	the	the	DET
gujaf-119	132	2	study	study	NOUN
gujaf-119	132	3	also	also	ADV
gujaf-119	132	4	found	find	VERB
gujaf-119	132	5	that	that	SCONJ
gujaf-119	132	6	compliance	compliance	NOUN
gujaf-119	132	7	with	with	ADP
gujaf-119	132	8	ifrs	ifrs	NOUN
gujaf-119	132	9	disclosures	disclosure	NOUN
gujaf-119	132	10	enhanced	enhance	VERB
gujaf-119	132	11	the	the	DET
gujaf-119	132	12	information	information	NOUN
gujaf-119	132	13	content	content	NOUN
gujaf-119	132	14	of	of	ADP
gujaf-119	132	15	the	the	DET
gujaf-119	132	16	accounting	accounting	NOUN
gujaf-119	132	17	numbers	number	NOUN
gujaf-119	132	18	.	.	PUNCT
gujaf-119	133	1	the	the	DET
gujaf-119	133	2	study	study	NOUN
gujaf-119	133	3	covers	cover	VERB
gujaf-119	133	4	114	114	NUM
gujaf-119	133	5	companies	company	NOUN
gujaf-119	133	6	listed	list	VERB
gujaf-119	133	7	on	on	ADP
gujaf-119	133	8	the	the	DET
gujaf-119	133	9	nse	nse	NOUN
gujaf-119	133	10	across	across	ADP
gujaf-119	133	11	different	different	ADJ
gujaf-119	133	12	sectors	sector	NOUN
gujaf-119	133	13	,	,	PUNCT
gujaf-119	133	14	however	however	ADV
gujaf-119	133	15	the	the	DET
gujaf-119	133	16	period	period	NOUN
gujaf-119	133	17	of	of	ADP
gujaf-119	133	18	the	the	DET
gujaf-119	133	19	study	study	NOUN
gujaf-119	133	20	is	be	AUX
gujaf-119	133	21	limited	limit	VERB
gujaf-119	133	22	to	to	ADP
gujaf-119	133	23	the	the	DET
gujaf-119	133	24	years	year	NOUN
gujaf-119	133	25	2009	2009	NUM
gujaf-119	133	26	–	–	PUNCT
gujaf-119	133	27	2014	2014	NUM
gujaf-119	133	28	;	;	PUNCT
gujaf-119	133	29	including	include	VERB
gujaf-119	133	30	only	only	ADV
gujaf-119	133	31	two	two	NUM
gujaf-119	133	32	years	year	NOUN
gujaf-119	133	33	after	after	ADP
gujaf-119	133	34	the	the	DET
gujaf-119	133	35	adoption	adoption	NOUN
gujaf-119	133	36	of	of	ADP
gujaf-119	133	37	ifrs	ifrs	PROPN
gujaf-119	133	38	in	in	ADP
gujaf-119	133	39	nigeria	nigeria	PROPN
gujaf-119	133	40	.	.	PUNCT
gujaf-119	134	1	the	the	DET
gujaf-119	134	2	study	study	NOUN
gujaf-119	134	3	was	be	AUX
gujaf-119	134	4	not	not	PART
gujaf-119	134	5	specifically	specifically	ADV
gujaf-119	134	6	conducted	conduct	VERB
gujaf-119	134	7	on	on	ADP
gujaf-119	134	8	insurance	insurance	NOUN
gujaf-119	134	9	sector	sector	NOUN
gujaf-119	134	10	and	and	CCONJ
gujaf-119	134	11	the	the	DET
gujaf-119	134	12	results	result	NOUN
gujaf-119	134	13	can	can	AUX
gujaf-119	134	14	not	not	PART
gujaf-119	134	15	be	be	AUX
gujaf-119	134	16	conveniently	conveniently	ADV
gujaf-119	134	17	applied	apply	VERB
gujaf-119	134	18	in	in	ADP
gujaf-119	134	19	insurance	insurance	NOUN
gujaf-119	134	20	due	due	ADP
gujaf-119	134	21	to	to	ADP
gujaf-119	134	22	regulatory	regulatory	ADJ
gujaf-119	134	23	and	and	CCONJ
gujaf-119	134	24	operational	operational	ADJ
gujaf-119	134	25	disparities	disparity	NOUN
gujaf-119	134	26	.	.	PUNCT
gujaf-119	135	1	alade	alade	NOUN
gujaf-119	135	2	(	(	PUNCT
gujaf-119	135	3	2018	2018	NUM
gujaf-119	135	4	)	)	PUNCT
gujaf-119	135	5	conducted	conduct	VERB
gujaf-119	135	6	a	a	DET
gujaf-119	135	7	study	study	NOUN
gujaf-119	135	8	using	use	VERB
gujaf-119	135	9	nigeria	nigeria	PROPN
gujaf-119	135	10	.	.	PUNCT
gujaf-119	136	1	the	the	DET
gujaf-119	136	2	study	study	NOUN
gujaf-119	136	3	focused	focus	VERB
gujaf-119	136	4	on	on	ADP
gujaf-119	136	5	“	"	PUNCT
gujaf-119	136	6	bottom	bottom	ADJ
gujaf-119	136	7	-	-	PUNCT
gujaf-119	136	8	line	line	NOUN
gujaf-119	136	9	items	item	NOUN
gujaf-119	136	10	of	of	ADP
gujaf-119	136	11	three	three	NUM
gujaf-119	136	12	contents	content	NOUN
gujaf-119	136	13	of	of	ADP
gujaf-119	136	14	financial	financial	ADJ
gujaf-119	136	15	statement	statement	NOUN
gujaf-119	136	16	and	and	CCONJ
gujaf-119	136	17	level	level	NOUN
gujaf-119	136	18	of	of	ADP
gujaf-119	136	19	compliance	compliance	NOUN
gujaf-119	136	20	with	with	ADP
gujaf-119	136	21	the	the	DET
gujaf-119	136	22	standard	standard	NOUN
gujaf-119	136	23	”	"	PUNCT
gujaf-119	136	24	.	.	PUNCT
gujaf-119	137	1	the	the	DET
gujaf-119	137	2	study	study	NOUN
gujaf-119	137	3	used	use	VERB
gujaf-119	137	4	a	a	DET
gujaf-119	137	5	sample	sample	NOUN
gujaf-119	137	6	of	of	ADP
gujaf-119	137	7	sixty	sixty	NUM
gujaf-119	137	8	-	-	PUNCT
gujaf-119	137	9	nine	nine	NUM
gujaf-119	137	10	(	(	PUNCT
gujaf-119	137	11	69	69	NUM
gujaf-119	137	12	)	)	PUNCT
gujaf-119	137	13	firms	firm	NOUN
gujaf-119	137	14	based	base	VERB
gujaf-119	137	15	on	on	ADP
gujaf-119	137	16	purposive	purposive	ADJ
gujaf-119	137	17	sampling	sampling	NOUN
gujaf-119	137	18	technique	technique	NOUN
gujaf-119	137	19	drawn	draw	VERB
gujaf-119	137	20	from	from	ADP
gujaf-119	137	21	a	a	DET
gujaf-119	137	22	population	population	NOUN
gujaf-119	137	23	of	of	ADP
gujaf-119	137	24	128	128	NUM
gujaf-119	137	25	quoted	quote	VERB
gujaf-119	137	26	firms	firm	NOUN
gujaf-119	137	27	for	for	ADP
gujaf-119	137	28	an	an	DET
gujaf-119	137	29	eight	eight	NUM
gujaf-119	137	30	-	-	PUNCT
gujaf-119	137	31	year	year	NOUN
gujaf-119	137	32	period	period	NOUN
gujaf-119	137	33	from	from	ADP
gujaf-119	137	34	2008	2008	NUM
gujaf-119	137	35	to	to	ADP
gujaf-119	137	36	2015	2015	NUM
gujaf-119	137	37	.	.	PUNCT
gujaf-119	138	1	the	the	DET
gujaf-119	138	2	study	study	NOUN
gujaf-119	138	3	used	use	VERB
gujaf-119	138	4	a	a	DET
gujaf-119	138	5	modified	modify	VERB
gujaf-119	138	6	ohlson	ohlson	NOUN
gujaf-119	138	7	price	price	NOUN
gujaf-119	138	8	valuation	valuation	NOUN
gujaf-119	138	9	model	model	NOUN
gujaf-119	138	10	and	and	CCONJ
gujaf-119	138	11	found	find	VERB
gujaf-119	138	12	that	that	SCONJ
gujaf-119	138	13	ifrs	ifrs	NOUN
gujaf-119	138	14	adoption	adoption	NOUN
gujaf-119	138	15	has	have	VERB
gujaf-119	138	16	substantial	substantial	ADJ
gujaf-119	138	17	influence	influence	NOUN
gujaf-119	138	18	on	on	ADP
gujaf-119	138	19	value	value	NOUN
gujaf-119	138	20	relevance	relevance	NOUN
gujaf-119	138	21	of	of	ADP
gujaf-119	138	22	accounting	account	VERB
gujaf-119	138	23	information	information	NOUN
gujaf-119	138	24	in	in	ADP
gujaf-119	138	25	income	income	NOUN
gujaf-119	138	26	statement	statement	NOUN
gujaf-119	138	27	and	and	CCONJ
gujaf-119	138	28	statement	statement	NOUN
gujaf-119	138	29	of	of	ADP
gujaf-119	138	30	affairs	affair	NOUN
gujaf-119	138	31	.	.	PUNCT
gujaf-119	139	1	the	the	DET
gujaf-119	139	2	study	study	NOUN
gujaf-119	139	3	also	also	ADV
gujaf-119	139	4	found	find	VERB
gujaf-119	139	5	an	an	DET
gujaf-119	139	6	overall	overall	ADJ
gujaf-119	139	7	compliance	compliance	NOUN
gujaf-119	139	8	level	level	NOUN
gujaf-119	139	9	of	of	ADP
gujaf-119	139	10	91	91	NUM
gujaf-119	139	11	percent	percent	NOUN
gujaf-119	139	12	.	.	PUNCT
gujaf-119	140	1	the	the	DET
gujaf-119	140	2	study	study	NOUN
gujaf-119	140	3	also	also	ADV
gujaf-119	140	4	found	find	VERB
gujaf-119	140	5	that	that	SCONJ
gujaf-119	140	6	compliance	compliance	NOUN
gujaf-119	140	7	levels	level	NOUN
gujaf-119	140	8	were	be	AUX
gujaf-119	140	9	value	value	NOUN
gujaf-119	140	10	relevant	relevant	ADJ
gujaf-119	140	11	.	.	PUNCT
gujaf-119	141	1	the	the	DET
gujaf-119	141	2	study	study	NOUN
gujaf-119	141	3	examined	examine	VERB
gujaf-119	141	4	compliance	compliance	NOUN
gujaf-119	141	5	with	with	ADP
gujaf-119	141	6	all	all	DET
gujaf-119	141	7	ifrs	ifrs	NOUN
gujaf-119	141	8	standards	standard	NOUN
gujaf-119	141	9	across	across	ADP
gujaf-119	141	10	several	several	ADJ
gujaf-119	141	11	sectors	sector	NOUN
gujaf-119	141	12	and	and	CCONJ
gujaf-119	141	13	differs	differ	VERB
gujaf-119	141	14	from	from	ADP
gujaf-119	141	15	the	the	DET
gujaf-119	141	16	examination	examination	NOUN
gujaf-119	141	17	of	of	ADP
gujaf-119	141	18	the	the	DET
gujaf-119	141	19	industry	industry	NOUN
gujaf-119	141	20	-	-	PUNCT
gujaf-119	141	21	specific	specific	ADJ
gujaf-119	141	22	4	4	NUM
gujaf-119	141	23	standard	standard	NOUN
gujaf-119	141	24	this	this	DET
gujaf-119	141	25	study	study	NOUN
gujaf-119	141	26	intends	intend	VERB
gujaf-119	141	27	to	to	PART
gujaf-119	141	28	carry	carry	VERB
gujaf-119	141	29	out	out	ADP
gujaf-119	141	30	.	.	PUNCT
gujaf-119	142	1	the	the	DET
gujaf-119	142	2	study	study	NOUN
gujaf-119	142	3	was	be	AUX
gujaf-119	142	4	not	not	PART
gujaf-119	142	5	specifically	specifically	ADV
gujaf-119	142	6	conducted	conduct	VERB
gujaf-119	142	7	on	on	ADP
gujaf-119	142	8	insurance	insurance	NOUN
gujaf-119	142	9	sector	sector	NOUN
gujaf-119	142	10	and	and	CCONJ
gujaf-119	142	11	the	the	DET
gujaf-119	142	12	results	result	NOUN
gujaf-119	142	13	can	can	AUX
gujaf-119	142	14	not	not	PART
gujaf-119	142	15	be	be	AUX
gujaf-119	142	16	conveniently	conveniently	ADV
gujaf-119	142	17	applied	apply	VERB
gujaf-119	142	18	in	in	ADP
gujaf-119	142	19	insurance	insurance	NOUN
gujaf-119	142	20	due	due	ADP
gujaf-119	142	21	to	to	ADP
gujaf-119	142	22	regulatory	regulatory	ADJ
gujaf-119	142	23	and	and	CCONJ
gujaf-119	142	24	operational	operational	ADJ
gujaf-119	142	25	disparities	disparity	NOUN
gujaf-119	142	26	.	.	PUNCT
gujaf-119	143	1	in	in	ADP
gujaf-119	143	2	another	another	DET
gujaf-119	143	3	study	study	NOUN
gujaf-119	143	4	in	in	ADP
gujaf-119	143	5	ghana	ghana	PROPN
gujaf-119	143	6	,	,	PUNCT
gujaf-119	143	7	badu	badu	VERB
gujaf-119	143	8	and	and	CCONJ
gujaf-119	143	9	appiah	appiah	PROPN
gujaf-119	143	10	(	(	PUNCT
gujaf-119	143	11	2018	2018	NUM
gujaf-119	143	12	)	)	PUNCT
gujaf-119	143	13	investigated	investigate	VERB
gujaf-119	143	14	the	the	DET
gujaf-119	143	15	value	value	NOUN
gujaf-119	143	16	relevance	relevance	NOUN
gujaf-119	143	17	of	of	ADP
gujaf-119	143	18	accounting	accounting	NOUN
gujaf-119	143	19	information	information	NOUN
gujaf-119	143	20	for	for	ADP
gujaf-119	143	21	the	the	DET
gujaf-119	143	22	period	period	NOUN
gujaf-119	143	23	2005	2005	NUM
gujaf-119	143	24	to	to	ADP
gujaf-119	143	25	2014	2014	NUM
gujaf-119	143	26	.	.	PUNCT
gujaf-119	144	1	the	the	DET
gujaf-119	144	2	research	research	NOUN
gujaf-119	144	3	found	find	VERB
gujaf-119	144	4	that	that	SCONJ
gujaf-119	144	5	equity	equity	NOUN
gujaf-119	144	6	earnings	earning	NOUN
gujaf-119	144	7	and	and	CCONJ
gujaf-119	144	8	book	book	NOUN
gujaf-119	144	9	values	value	NOUN
gujaf-119	144	10	are	be	AUX
gujaf-119	144	11	positively	positively	ADV
gujaf-119	144	12	and	and	CCONJ
gujaf-119	144	13	significantly	significantly	ADV
gujaf-119	144	14	related	relate	VERB
gujaf-119	144	15	to	to	ADP
gujaf-119	144	16	equity	equity	NOUN
gujaf-119	144	17	prices	price	NOUN
gujaf-119	144	18	,	,	PUNCT
gujaf-119	144	19	and	and	CCONJ
gujaf-119	144	20	that	that	DET
gujaf-119	144	21	income	income	NOUN
gujaf-119	144	22	has	have	AUX
gujaf-119	144	23	played	play	VERB
gujaf-119	144	24	a	a	DET
gujaf-119	144	25	greater	great	ADJ
gujaf-119	144	26	role	role	NOUN
gujaf-119	144	27	when	when	SCONJ
gujaf-119	144	28	compared	compare	VERB
gujaf-119	144	29	to	to	ADP
gujaf-119	144	30	equity	equity	NOUN
gujaf-119	144	31	book	book	NOUN
gujaf-119	144	32	values	value	NOUN
gujaf-119	144	33	.	.	PUNCT
gujaf-119	145	1	they	they	PRON
gujaf-119	145	2	further	far	ADV
gujaf-119	145	3	confirmed	confirm	VERB
gujaf-119	145	4	that	that	SCONJ
gujaf-119	145	5	regardless	regardless	ADV
gujaf-119	145	6	of	of	ADP
gujaf-119	145	7	the	the	DET
gujaf-119	145	8	adoption	adoption	NOUN
gujaf-119	145	9	of	of	ADP
gujaf-119	145	10	the	the	DET
gujaf-119	145	11	ifrs	ifrs	PROPN
gujaf-119	145	12	in	in	ADP
gujaf-119	145	13	ghana	ghana	PROPN
gujaf-119	145	14	,	,	PUNCT
gujaf-119	145	15	the	the	DET
gujaf-119	145	16	value	value	NOUN
gujaf-119	145	17	relevance	relevance	NOUN
gujaf-119	145	18	of	of	ADP
gujaf-119	145	19	book	book	NOUN
gujaf-119	145	20	values	value	NOUN
gujaf-119	145	21	and	and	CCONJ
gujaf-119	145	22	earnings	earning	NOUN
gujaf-119	145	23	had	have	AUX
gujaf-119	145	24	weakened	weaken	VERB
gujaf-119	145	25	considerably	considerably	ADV
gujaf-119	145	26	over	over	ADP
gujaf-119	145	27	the	the	DET
gujaf-119	145	28	period	period	NOUN
gujaf-119	145	29	.	.	PUNCT
gujaf-119	146	1	the	the	DET
gujaf-119	146	2	study	study	NOUN
gujaf-119	146	3	was	be	AUX
gujaf-119	146	4	conducted	conduct	VERB
gujaf-119	146	5	in	in	ADP
gujaf-119	146	6	ghana	ghana	PROPN
gujaf-119	146	7	and	and	CCONJ
gujaf-119	146	8	there	there	PRON
gujaf-119	146	9	is	be	VERB
gujaf-119	146	10	the	the	DET
gujaf-119	146	11	need	need	NOUN
gujaf-119	146	12	for	for	SCONJ
gujaf-119	146	13	another	another	DET
gujaf-119	146	14	study	study	NOUN
gujaf-119	146	15	to	to	PART
gujaf-119	146	16	produce	produce	VERB
gujaf-119	146	17	findings	finding	NOUN
gujaf-119	146	18	applicable	applicable	ADJ
gujaf-119	146	19	to	to	ADP
gujaf-119	146	20	nigeria	nigeria	PRON
gujaf-119	146	21	also	also	ADV
gujaf-119	146	22	,	,	PUNCT
gujaf-119	146	23	nijam	nijam	NOUN
gujaf-119	146	24	and	and	CCONJ
gujaf-119	146	25	jahfer	jahfer	NOUN
gujaf-119	146	26	(	(	PUNCT
gujaf-119	146	27	2018	2018	NUM
gujaf-119	146	28	)	)	PUNCT
gujaf-119	146	29	examined	examine	VERB
gujaf-119	146	30	the	the	DET
gujaf-119	146	31	role	role	NOUN
gujaf-119	146	32	of	of	ADP
gujaf-119	146	33	ifrs	ifrs	ADJ
gujaf-119	146	34	adoption	adoption	NOUN
gujaf-119	146	35	on	on	ADP
gujaf-119	146	36	value	value	NOUN
gujaf-119	146	37	relevance	relevance	NOUN
gujaf-119	146	38	of	of	ADP
gujaf-119	146	39	accounting	accounting	NOUN
gujaf-119	146	40	information	information	NOUN
gujaf-119	146	41	.	.	PUNCT
gujaf-119	147	1	the	the	DET
gujaf-119	147	2	study	study	NOUN
gujaf-119	147	3	adopted	adopt	VERB
gujaf-119	147	4	ohlson	ohlson	NOUN
gujaf-119	147	5	(	(	PUNCT
gujaf-119	147	6	1995	1995	NUM
gujaf-119	147	7	)	)	PUNCT
gujaf-119	147	8	price	price	NOUN
gujaf-119	147	9	regression	regression	NOUN
gujaf-119	147	10	model	model	NOUN
gujaf-119	147	11	to	to	PART
gujaf-119	147	12	explain	explain	VERB
gujaf-119	147	13	value	value	NOUN
gujaf-119	147	14	relevance	relevance	NOUN
gujaf-119	147	15	using	use	VERB
gujaf-119	147	16	eps	eps	PROPN
gujaf-119	147	17	and	and	CCONJ
gujaf-119	147	18	bvps	bvps	PROPN
gujaf-119	147	19	for	for	ADP
gujaf-119	147	20	the	the	DET
gujaf-119	147	21	period	period	NOUN
gujaf-119	147	22	of	of	ADP
gujaf-119	147	23	2010	2010	NUM
gujaf-119	147	24	to	to	ADP
gujaf-119	147	25	2014	2014	NUM
gujaf-119	147	26	.	.	PUNCT
gujaf-119	148	1	the	the	DET
gujaf-119	148	2	study	study	NOUN
gujaf-119	148	3	used	use	VERB
gujaf-119	148	4	a	a	DET
gujaf-119	148	5	sample	sample	NOUN
gujaf-119	148	6	of	of	ADP
gujaf-119	148	7	188	188	NUM
gujaf-119	148	8	companies	company	NOUN
gujaf-119	148	9	quoted	quote	VERB
gujaf-119	148	10	in	in	ADP
gujaf-119	148	11	colombo	colombo	NOUN
gujaf-119	148	12	stock	stock	NOUN
gujaf-119	148	13	exchange	exchange	PROPN
gujaf-119	148	14	(	(	PUNCT
gujaf-119	148	15	sri	sri	PROPN
gujaf-119	148	16	lanka	lanka	PROPN
gujaf-119	148	17	)	)	PUNCT
gujaf-119	148	18	.	.	PUNCT
gujaf-119	149	1	the	the	DET
gujaf-119	149	2	study	study	NOUN
gujaf-119	149	3	employed	employ	VERB
gujaf-119	149	4	pooled	pool	VERB
gujaf-119	149	5	regression	regression	NOUN
gujaf-119	149	6	and	and	CCONJ
gujaf-119	149	7	confirmed	confirm	VERB
gujaf-119	149	8	that	that	DET
gujaf-119	149	9	bvps	bvps	PROPN
gujaf-119	149	10	and	and	CCONJ
gujaf-119	149	11	eps	eps	PROPN
gujaf-119	149	12	significantly	significantly	ADV
gujaf-119	149	13	and	and	CCONJ
gujaf-119	149	14	positively	positively	ADV
gujaf-119	149	15	influence	influence	VERB
gujaf-119	149	16	market	market	NOUN
gujaf-119	149	17	price	price	NOUN
gujaf-119	149	18	per	per	ADP
gujaf-119	149	19	share	share	NOUN
gujaf-119	149	20	after	after	ADP
gujaf-119	149	21	ifrs	ifrs	NOUN
gujaf-119	149	22	adoption	adoption	NOUN
gujaf-119	149	23	.	.	PUNCT
gujaf-119	150	1	rodosthenous	rodosthenous	ADJ
gujaf-119	150	2	(	(	PUNCT
gujaf-119	150	3	2017	2017	NUM
gujaf-119	150	4	)	)	PUNCT
gujaf-119	150	5	during	during	ADP
gujaf-119	150	6	the	the	DET
gujaf-119	150	7	early	early	ADJ
gujaf-119	150	8	period	period	NOUN
gujaf-119	150	9	of	of	ADP
gujaf-119	150	10	financial	financial	ADJ
gujaf-119	150	11	crisis	crisis	NOUN
gujaf-119	150	12	experienced	experience	VERB
gujaf-119	150	13	by	by	ADP
gujaf-119	150	14	greece	greece	PROPN
gujaf-119	150	15	between	between	ADP
gujaf-119	150	16	2010	2010	NUM
gujaf-119	150	17	and	and	CCONJ
gujaf-119	150	18	2012	2012	NUM
gujaf-119	150	19	studied	study	VERB
gujaf-119	150	20	how	how	SCONJ
gujaf-119	150	21	value	value	NOUN
gujaf-119	150	22	relevant	relevant	ADJ
gujaf-119	150	23	accounting	accounting	NOUN
gujaf-119	150	24	information	information	NOUN
gujaf-119	150	25	is	be	AUX
gujaf-119	150	26	.	.	PUNCT
gujaf-119	151	1	the	the	DET
gujaf-119	151	2	study	study	NOUN
gujaf-119	151	3	used	use	VERB
gujaf-119	151	4	ohlson	ohlson	NOUN
gujaf-119	151	5	model	model	NOUN
gujaf-119	151	6	(	(	PUNCT
gujaf-119	151	7	1995	1995	NUM
gujaf-119	151	8	)	)	PUNCT
gujaf-119	151	9	with	with	ADP
gujaf-119	151	10	a	a	DET
gujaf-119	151	11	sample	sample	NOUN
gujaf-119	151	12	of	of	ADP
gujaf-119	151	13	150	150	NUM
gujaf-119	151	14	firms	firm	NOUN
gujaf-119	151	15	among	among	ADP
gujaf-119	151	16	the	the	DET
gujaf-119	151	17	listed	list	VERB
gujaf-119	151	18	firms	firm	NOUN
gujaf-119	151	19	among	among	ADP
gujaf-119	151	20	the	the	DET
gujaf-119	151	21	listed	list	VERB
gujaf-119	151	22	firms	firm	NOUN
gujaf-119	151	23	in	in	ADP
gujaf-119	151	24	greece	greece	PROPN
gujaf-119	151	25	.	.	PUNCT
gujaf-119	152	1	the	the	DET
gujaf-119	152	2	study	study	NOUN
gujaf-119	152	3	found	find	VERB
gujaf-119	152	4	that	that	SCONJ
gujaf-119	152	5	earnings	earning	NOUN
gujaf-119	152	6	is	be	AUX
gujaf-119	152	7	positively	positively	ADV
gujaf-119	152	8	and	and	CCONJ
gujaf-119	152	9	statistically	statistically	ADV
gujaf-119	152	10	linked	link	VERB
gujaf-119	152	11	to	to	PART
gujaf-119	152	12	share	share	VERB
gujaf-119	152	13	prices	price	NOUN
gujaf-119	152	14	in	in	ADP
gujaf-119	152	15	period	period	NOUN
gujaf-119	152	16	of	of	ADP
gujaf-119	152	17	crisis	crisis	NOUN
gujaf-119	152	18	.	.	PUNCT
gujaf-119	153	1	the	the	DET
gujaf-119	153	2	empirical	empirical	ADJ
gujaf-119	153	3	study	study	NOUN
gujaf-119	153	4	studied	study	VERB
gujaf-119	153	5	many	many	ADJ
gujaf-119	153	6	firms	firm	NOUN
gujaf-119	153	7	cutting	cut	VERB
gujaf-119	153	8	across	across	ADP
gujaf-119	153	9	many	many	ADJ
gujaf-119	153	10	sectors	sector	NOUN
gujaf-119	153	11	of	of	ADP
gujaf-119	153	12	greece	greece	PROPN
gujaf-119	153	13	economy	economy	NOUN
gujaf-119	153	14	;	;	PUNCT
gujaf-119	153	15	due	due	ADP
gujaf-119	153	16	to	to	ADP
gujaf-119	153	17	heterogeneous	heterogeneous	ADJ
gujaf-119	153	18	nature	nature	NOUN
gujaf-119	153	19	of	of	ADP
gujaf-119	153	20	the	the	DET
gujaf-119	153	21	firm	firm	NOUN
gujaf-119	153	22	the	the	DET
gujaf-119	153	23	findings	finding	NOUN
gujaf-119	153	24	can	can	AUX
gujaf-119	153	25	not	not	PART
gujaf-119	153	26	be	be	AUX
gujaf-119	153	27	applicable	applicable	ADJ
gujaf-119	153	28	to	to	ADP
gujaf-119	153	29	a	a	DET
gujaf-119	153	30	particular	particular	ADJ
gujaf-119	153	31	sector	sector	NOUN
gujaf-119	153	32	like	like	ADP
gujaf-119	153	33	agriculture	agriculture	NOUN
gujaf-119	153	34	.	.	PUNCT
gujaf-119	154	1	uwuigbe	uwuigbe	NOUN
gujaf-119	154	2	et	et	PROPN
gujaf-119	154	3	al	al	PROPN
gujaf-119	154	4	.	.	PUNCT
gujaf-119	155	1	(	(	PUNCT
gujaf-119	155	2	2016	2016	NUM
gujaf-119	155	3	)	)	PUNCT
gujaf-119	155	4	also	also	ADV
gujaf-119	155	5	conducted	conduct	VERB
gujaf-119	155	6	his	his	PRON
gujaf-119	155	7	study	study	NOUN
gujaf-119	155	8	with	with	ADP
gujaf-119	155	9	a	a	DET
gujaf-119	155	10	view	view	NOUN
gujaf-119	155	11	to	to	ADP
gujaf-119	155	12	investigating	investigate	VERB
gujaf-119	155	13	the	the	DET
gujaf-119	155	14	value	value	NOUN
gujaf-119	155	15	relevance	relevance	NOUN
gujaf-119	155	16	of	of	ADP
gujaf-119	155	17	accounting	account	VERB
gujaf-119	155	18	information	information	NOUN
gujaf-119	155	19	among	among	ADP
gujaf-119	155	20	the	the	DET
gujaf-119	155	21	listed	list	VERB
gujaf-119	155	22	banks	bank	NOUN
gujaf-119	155	23	in	in	ADP
gujaf-119	155	24	nigeria	nigeria	PRON
gujaf-119	155	25	between	between	ADP
gujaf-119	155	26	2010	2010	NUM
gujaf-119	155	27	and	and	CCONJ
gujaf-119	155	28	2014	2014	NUM
gujaf-119	155	29	.	.	PUNCT
gujaf-119	156	1	the	the	DET
gujaf-119	156	2	study	study	NOUN
gujaf-119	156	3	also	also	ADV
gujaf-119	156	4	maintained	maintain	VERB
gujaf-119	156	5	ols	ol	NOUN
gujaf-119	156	6	technique	technique	NOUN
gujaf-119	156	7	of	of	ADP
gujaf-119	156	8	analysis	analysis	NOUN
gujaf-119	156	9	and	and	CCONJ
gujaf-119	156	10	a	a	DET
gujaf-119	156	11	sample	sample	NOUN
gujaf-119	156	12	of	of	ADP
gujaf-119	156	13	15	15	NUM
gujaf-119	156	14	banks	bank	NOUN
gujaf-119	156	15	.	.	PUNCT
gujaf-119	157	1	the	the	DET
gujaf-119	157	2	study	study	NOUN
gujaf-119	157	3	found	find	VERB
gujaf-119	157	4	earnings	earning	NOUN
gujaf-119	157	5	per	per	ADP
gujaf-119	157	6	share	share	NOUN
gujaf-119	157	7	to	to	PART
gujaf-119	157	8	have	have	VERB
gujaf-119	157	9	a	a	DET
gujaf-119	157	10	positive	positive	ADJ
gujaf-119	157	11	but	but	CCONJ
gujaf-119	157	12	significant	significant	ADJ
gujaf-119	157	13	relationship	relationship	NOUN
gujaf-119	157	14	with	with	ADP
gujaf-119	157	15	share	share	NOUN
gujaf-119	157	16	prices	price	NOUN
gujaf-119	157	17	.	.	PUNCT
gujaf-119	158	1	the	the	DET
gujaf-119	158	2	next	next	ADJ
gujaf-119	158	3	study	study	NOUN
gujaf-119	158	4	was	be	AUX
gujaf-119	158	5	conducted	conduct	VERB
gujaf-119	158	6	by	by	ADP
gujaf-119	158	7	sullubawa	sullubawa	PROPN
gujaf-119	158	8	(	(	PUNCT
gujaf-119	158	9	2015	2015	NUM
gujaf-119	158	10	)	)	PUNCT
gujaf-119	158	11	with	with	ADP
gujaf-119	158	12	an	an	DET
gujaf-119	158	13	objective	objective	NOUN
gujaf-119	158	14	of	of	ADP
gujaf-119	158	15	investigating	investigate	VERB
gujaf-119	158	16	how	how	SCONJ
gujaf-119	158	17	value	value	NOUN
gujaf-119	158	18	relevant	relevant	ADJ
gujaf-119	158	19	of	of	ADP
gujaf-119	158	20	accounting	accounting	NOUN
gujaf-119	158	21	information	information	NOUN
gujaf-119	158	22	is	be	AUX
gujaf-119	158	23	among	among	ADP
gujaf-119	158	24	listed	list	VERB
gujaf-119	158	25	companies	company	NOUN
gujaf-119	158	26	in	in	ADP
gujaf-119	158	27	nigeria	nigeria	PROPN
gujaf-119	158	28	.	.	PUNCT
gujaf-119	159	1	additionally	additionally	ADV
gujaf-119	159	2	,	,	PUNCT
gujaf-119	159	3	the	the	DET
gujaf-119	159	4	study	study	NOUN
gujaf-119	159	5	also	also	ADV
gujaf-119	159	6	studied	study	VERB
gujaf-119	159	7	the	the	DET
gujaf-119	159	8	impact	impact	NOUN
gujaf-119	159	9	of	of	ADP
gujaf-119	159	10	ifrs	ifrs	NOUN
gujaf-119	159	11	on	on	ADP
gujaf-119	159	12	the	the	DET
gujaf-119	159	13	value	value	NOUN
gujaf-119	159	14	relevance	relevance	NOUN
gujaf-119	159	15	of	of	ADP
gujaf-119	159	16	accounting	accounting	NOUN
gujaf-119	159	17	information	information	NOUN
gujaf-119	159	18	of	of	ADP
gujaf-119	159	19	nigerian	nigerian	ADJ
gujaf-119	159	20	listed	list	VERB
gujaf-119	159	21	companies	company	NOUN
gujaf-119	159	22	.	.	PUNCT
gujaf-119	160	1	samples	sample	NOUN
gujaf-119	160	2	of	of	ADP
gujaf-119	160	3	68	68	NUM
gujaf-119	160	4	companies	company	NOUN
gujaf-119	160	5	listed	list	VERB
gujaf-119	160	6	nse	nse	NOUN
gujaf-119	160	7	were	be	AUX
gujaf-119	160	8	used	use	VERB
gujaf-119	160	9	and	and	CCONJ
gujaf-119	160	10	the	the	DET
gujaf-119	160	11	study	study	NOUN
gujaf-119	160	12	covered	cover	VERB
gujaf-119	160	13	6	6	NUM
gujaf-119	160	14	years	year	NOUN
gujaf-119	160	15	(	(	PUNCT
gujaf-119	160	16	2009	2009	NUM
gujaf-119	160	17	-	-	SYM
gujaf-119	160	18	2014	2014	NUM
gujaf-119	160	19	)	)	PUNCT
gujaf-119	160	20	.	.	PUNCT
gujaf-119	161	1	with	with	ADP
gujaf-119	161	2	2009	2009	NUM
gujaf-119	161	3	and	and	CCONJ
gujaf-119	161	4	2011	2011	NUM
gujaf-119	161	5	as	as	ADP
gujaf-119	161	6	pre	pre	NOUN
gujaf-119	161	7	-	-	NOUN
gujaf-119	161	8	period	period	NOUN
gujaf-119	161	9	between	between	ADP
gujaf-119	161	10	and	and	CCONJ
gujaf-119	161	11	2012	2012	NUM
gujaf-119	161	12	-	-	SYM
gujaf-119	161	13	2014	2014	NUM
gujaf-119	161	14	as	as	ADP
gujaf-119	161	15	post	post	NOUN
gujaf-119	161	16	period	period	NOUN
gujaf-119	161	17	.	.	PUNCT
gujaf-119	162	1	the	the	DET
gujaf-119	162	2	study	study	NOUN
gujaf-119	162	3	used	use	VERB
gujaf-119	162	4	pooled	pool	VERB
gujaf-119	162	5	ordinary	ordinary	ADJ
gujaf-119	162	6	least	least	ADJ
gujaf-119	162	7	square	square	ADJ
gujaf-119	162	8	model	model	NOUN
gujaf-119	162	9	to	to	PART
gujaf-119	162	10	analyse	analyse	VERB
gujaf-119	162	11	the	the	DET
gujaf-119	162	12	data	datum	NOUN
gujaf-119	162	13	gathered	gather	VERB
gujaf-119	162	14	from	from	ADP
gujaf-119	162	15	thompson	thompson	PROPN
gujaf-119	162	16	reuters	reuters	PROPN
gujaf-119	162	17	data	datum	NOUN
gujaf-119	162	18	stream	stream	NOUN
gujaf-119	162	19	furthermore	furthermore	ADV
gujaf-119	162	20	,	,	PUNCT
gujaf-119	162	21	the	the	DET
gujaf-119	162	22	study	study	NOUN
gujaf-119	162	23	documented	document	VERB
gujaf-119	162	24	that	that	SCONJ
gujaf-119	162	25	accounting	accounting	NOUN
gujaf-119	162	26	information	information	NOUN
gujaf-119	162	27	of	of	ADP
gujaf-119	162	28	listed	list	VERB
gujaf-119	162	29	companies	company	NOUN
gujaf-119	162	30	in	in	ADP
gujaf-119	162	31	nigeria	nigeria	PROPN
gujaf-119	162	32	is	be	AUX
gujaf-119	162	33	value	value	NOUN
gujaf-119	162	34	relevant	relevant	ADJ
gujaf-119	162	35	by	by	ADP
gujaf-119	162	36	using	use	VERB
gujaf-119	162	37	the	the	DET
gujaf-119	162	38	ohlson	ohlson	NOUN
gujaf-119	162	39	model	model	NOUN
gujaf-119	162	40	.	.	PUNCT
gujaf-119	163	1	earnings	earning	NOUN
gujaf-119	163	2	was	be	AUX
gujaf-119	163	3	found	find	VERB
gujaf-119	163	4	to	to	PART
gujaf-119	163	5	be	be	AUX
gujaf-119	163	6	positively	positively	ADV
gujaf-119	163	7	and	and	CCONJ
gujaf-119	163	8	significantly	significantly	ADV
gujaf-119	163	9	related	relate	VERB
gujaf-119	163	10	to	to	ADP
gujaf-119	163	11	market	market	NOUN
gujaf-119	163	12	value	value	NOUN
gujaf-119	163	13	of	of	ADP
gujaf-119	163	14	equity	equity	NOUN
gujaf-119	163	15	.	.	PUNCT
gujaf-119	164	1	so	so	ADV
gujaf-119	164	2	also	also	ADV
gujaf-119	164	3	,	,	PUNCT
gujaf-119	164	4	the	the	DET
gujaf-119	164	5	study	study	NOUN
gujaf-119	164	6	found	find	VERB
gujaf-119	164	7	value	value	NOUN
gujaf-119	164	8	relevance	relevance	NOUN
gujaf-119	164	9	of	of	ADP
gujaf-119	164	10	earnings	earning	NOUN
gujaf-119	164	11	to	to	PART
gujaf-119	164	12	have	have	AUX
gujaf-119	164	13	increased	increase	VERB
gujaf-119	164	14	in	in	ADP
gujaf-119	164	15	the	the	DET
gujaf-119	164	16	post	post	ADJ
gujaf-119	164	17	-	-	ADJ
gujaf-119	164	18	adoption	adoption	ADJ
gujaf-119	164	19	period	period	NOUN
gujaf-119	164	20	.	.	PUNCT
gujaf-119	165	1	however	however	ADV
gujaf-119	165	2	,	,	PUNCT
gujaf-119	165	3	the	the	DET
gujaf-119	165	4	study	study	NOUN
gujaf-119	165	5	is	be	AUX
gujaf-119	165	6	somewhat	somewhat	ADV
gujaf-119	165	7	deficient	deficient	ADJ
gujaf-119	165	8	because	because	SCONJ
gujaf-119	165	9	the	the	DET
gujaf-119	165	10	data	datum	NOUN
gujaf-119	165	11	used	use	VERB
gujaf-119	165	12	for	for	ADP
gujaf-119	165	13	analysis	analysis	NOUN
gujaf-119	165	14	is	be	AUX
gujaf-119	165	15	gotten	get	VERB
gujaf-119	165	16	from	from	ADP
gujaf-119	165	17	an	an	DET
gujaf-119	165	18	online	online	ADJ
gujaf-119	165	19	data	datum	NOUN
gujaf-119	165	20	source	source	NOUN
gujaf-119	165	21	not	not	PART
gujaf-119	165	22	hand	hand	NOUN
gujaf-119	165	23	collected	collect	VERB
gujaf-119	165	24	by	by	ADP
gujaf-119	165	25	the	the	DET
gujaf-119	165	26	researcher	researcher	NOUN
gujaf-119	165	27	from	from	ADP
gujaf-119	165	28	the	the	DET
gujaf-119	165	29	firms	firm	NOUN
gujaf-119	165	30	’	’	PART
gujaf-119	165	31	financial	financial	ADJ
gujaf-119	165	32	statements	statement	NOUN
gujaf-119	165	33	or	or	CCONJ
gujaf-119	165	34	regulatory	regulatory	ADJ
gujaf-119	165	35	bodies	body	NOUN
gujaf-119	165	36	.	.	PUNCT
gujaf-119	166	1	therefore	therefore	ADV
gujaf-119	166	2	,	,	PUNCT
gujaf-119	166	3	the	the	DET
gujaf-119	166	4	reliability	reliability	NOUN
gujaf-119	166	5	of	of	ADP
gujaf-119	166	6	the	the	DET
gujaf-119	166	7	data	data	NOUN
gujaf-119	166	8	is	be	AUX
gujaf-119	166	9	of	of	ADP
gujaf-119	166	10	doubtful	doubtful	ADJ
gujaf-119	166	11	authenticity	authenticity	NOUN
gujaf-119	166	12	alfraih	alfraih	NOUN
gujaf-119	166	13	and	and	CCONJ
gujaf-119	166	14	alanezi	alanezi	PROPN
gujaf-119	166	15	(	(	PUNCT
gujaf-119	166	16	2015	2015	NUM
gujaf-119	166	17	)	)	PUNCT
gujaf-119	166	18	also	also	ADV
gujaf-119	166	19	conducted	conduct	VERB
gujaf-119	166	20	a	a	DET
gujaf-119	166	21	study	study	NOUN
gujaf-119	166	22	aimed	aim	VERB
gujaf-119	166	23	at	at	ADP
gujaf-119	166	24	critically	critically	ADV
gujaf-119	166	25	analysing	analyse	VERB
gujaf-119	166	26	the	the	DET
gujaf-119	166	27	association	association	NOUN
gujaf-119	166	28	between	between	ADP
gujaf-119	166	29	international	international	ADJ
gujaf-119	166	30	financial	financial	ADJ
gujaf-119	166	31	reporting	reporting	NOUN
gujaf-119	166	32	standards	standard	NOUN
gujaf-119	166	33	(	(	PUNCT
gujaf-119	166	34	ifrs	ifrs	NOUN
gujaf-119	166	35	)	)	PUNCT
gujaf-119	166	36	mandatory	mandatory	ADJ
gujaf-119	166	37	5	5	NUM
gujaf-119	166	38	disclosures	disclosure	NOUN
gujaf-119	166	39	compliance	compliance	NOUN
gujaf-119	166	40	and	and	CCONJ
gujaf-119	166	41	the	the	DET
gujaf-119	166	42	value	value	NOUN
gujaf-119	166	43	relevance	relevance	NOUN
gujaf-119	166	44	of	of	ADP
gujaf-119	166	45	accounting	accounting	NOUN
gujaf-119	166	46	information	information	NOUN
gujaf-119	166	47	.	.	PUNCT
gujaf-119	167	1	this	this	DET
gujaf-119	167	2	association	association	NOUN
gujaf-119	167	3	was	be	AUX
gujaf-119	167	4	examined	examine	VERB
gujaf-119	167	5	within	within	ADP
gujaf-119	167	6	the	the	DET
gujaf-119	167	7	context	context	NOUN
gujaf-119	167	8	of	of	ADP
gujaf-119	167	9	listed	list	VERB
gujaf-119	167	10	companies	company	NOUN
gujaf-119	167	11	in	in	ADP
gujaf-119	167	12	kuwait	kuwait	PROPN
gujaf-119	167	13	,	,	PUNCT
gujaf-119	167	14	the	the	DET
gujaf-119	167	15	value	value	NOUN
gujaf-119	167	16	relevance	relevance	NOUN
gujaf-119	167	17	of	of	ADP
gujaf-119	167	18	financial	financial	ADJ
gujaf-119	167	19	statement	statement	NOUN
gujaf-119	167	20	information	information	NOUN
gujaf-119	167	21	,	,	PUNCT
gujaf-119	167	22	specifically	specifically	ADV
gujaf-119	167	23	earnings	earning	NOUN
gujaf-119	167	24	was	be	AUX
gujaf-119	167	25	empirically	empirically	ADV
gujaf-119	167	26	examined	examine	VERB
gujaf-119	167	27	using	use	VERB
gujaf-119	167	28	ohlson	ohlson	NOUN
gujaf-119	167	29	’s	’s	PART
gujaf-119	167	30	(	(	PUNCT
gujaf-119	167	31	1995	1995	NUM
gujaf-119	167	32	)	)	PUNCT
gujaf-119	167	33	model	model	NOUN
gujaf-119	167	34	that	that	PRON
gujaf-119	167	35	captures	capture	VERB
gujaf-119	167	36	the	the	DET
gujaf-119	167	37	compliance	compliance	NOUN
gujaf-119	167	38	level	level	NOUN
gujaf-119	167	39	with	with	ADP
gujaf-119	167	40	ifrs	ifrs	NOUN
gujaf-119	167	41	among	among	ADP
gujaf-119	167	42	the	the	DET
gujaf-119	167	43	listed	list	VERB
gujaf-119	167	44	firms	firm	NOUN
gujaf-119	167	45	.	.	PUNCT
gujaf-119	168	1	the	the	DET
gujaf-119	168	2	study	study	NOUN
gujaf-119	168	3	took	take	VERB
gujaf-119	168	4	a	a	DET
gujaf-119	168	5	sample	sample	NOUN
gujaf-119	168	6	of	of	ADP
gujaf-119	168	7	119	119	NUM
gujaf-119	168	8	listed	list	VERB
gujaf-119	168	9	firms	firm	NOUN
gujaf-119	168	10	and	and	CCONJ
gujaf-119	168	11	used	use	VERB
gujaf-119	168	12	ols	ol	NOUN
gujaf-119	168	13	technique	technique	NOUN
gujaf-119	168	14	of	of	ADP
gujaf-119	168	15	analysis	analysis	NOUN
gujaf-119	168	16	;	;	PUNCT
gujaf-119	168	17	the	the	DET
gujaf-119	168	18	results	result	NOUN
gujaf-119	168	19	of	of	ADP
gujaf-119	168	20	the	the	DET
gujaf-119	168	21	study	study	NOUN
gujaf-119	168	22	show	show	VERB
gujaf-119	168	23	that	that	SCONJ
gujaf-119	168	24	there	there	PRON
gujaf-119	168	25	is	be	VERB
gujaf-119	168	26	statistically	statistically	ADV
gujaf-119	168	27	significant	significant	ADJ
gujaf-119	168	28	association	association	NOUN
gujaf-119	168	29	between	between	ADP
gujaf-119	168	30	the	the	DET
gujaf-119	168	31	compliance	compliance	NOUN
gujaf-119	168	32	level	level	NOUN
gujaf-119	168	33	with	with	ADP
gujaf-119	168	34	ifrs	ifrs	NOUN
gujaf-119	168	35	and	and	CCONJ
gujaf-119	168	36	the	the	DET
gujaf-119	168	37	value	value	NOUN
gujaf-119	168	38	relevance	relevance	NOUN
gujaf-119	168	39	of	of	ADP
gujaf-119	168	40	earnings	earning	NOUN
gujaf-119	168	41	to	to	ADP
gujaf-119	168	42	investors	investor	NOUN
gujaf-119	168	43	in	in	ADP
gujaf-119	168	44	kuwait	kuwait	PROPN
gujaf-119	168	45	exchange	exchange	PROPN
gujaf-119	168	46	.	.	PUNCT
gujaf-119	169	1	however	however	ADV
gujaf-119	169	2	,	,	PUNCT
gujaf-119	169	3	cross	cross	VERB
gujaf-119	169	4	sectional	sectional	ADJ
gujaf-119	169	5	data	datum	NOUN
gujaf-119	169	6	was	be	AUX
gujaf-119	169	7	used	use	VERB
gujaf-119	169	8	,	,	PUNCT
gujaf-119	169	9	but	but	CCONJ
gujaf-119	169	10	this	this	DET
gujaf-119	169	11	study	study	NOUN
gujaf-119	169	12	will	will	AUX
gujaf-119	169	13	improve	improve	VERB
gujaf-119	169	14	on	on	ADP
gujaf-119	169	15	that	that	PRON
gujaf-119	169	16	by	by	ADP
gujaf-119	169	17	using	use	VERB
gujaf-119	169	18	panel	panel	NOUN
gujaf-119	169	19	data	datum	NOUN
gujaf-119	169	20	alfaraih	alfaraih	NOUN
gujaf-119	169	21	(	(	PUNCT
gujaf-119	169	22	2009	2009	NUM
gujaf-119	169	23	)	)	PUNCT
gujaf-119	169	24	examined	examine	VERB
gujaf-119	169	25	the	the	DET
gujaf-119	169	26	role	role	NOUN
gujaf-119	169	27	of	of	ADP
gujaf-119	169	28	compliance	compliance	NOUN
gujaf-119	169	29	with	with	ADP
gujaf-119	169	30	ifrs	ifrs	PROPN
gujaf-119	169	31	disclosure	disclosure	NOUN
gujaf-119	169	32	on	on	ADP
gujaf-119	169	33	value	value	NOUN
gujaf-119	169	34	relevance	relevance	NOUN
gujaf-119	169	35	of	of	ADP
gujaf-119	169	36	accounting	accounting	NOUN
gujaf-119	169	37	information	information	NOUN
gujaf-119	169	38	of	of	ADP
gujaf-119	169	39	listed	list	VERB
gujaf-119	169	40	firms	firm	NOUN
gujaf-119	169	41	in	in	ADP
gujaf-119	169	42	kuwait	kuwait	PROPN
gujaf-119	169	43	.	.	PUNCT
gujaf-119	170	1	the	the	DET
gujaf-119	170	2	study	study	NOUN
gujaf-119	170	3	made	make	VERB
gujaf-119	170	4	use	use	NOUN
gujaf-119	170	5	of	of	ADP
gujaf-119	170	6	16	16	NUM
gujaf-119	170	7	firms	firm	NOUN
gujaf-119	170	8	that	that	PRON
gujaf-119	170	9	complied	comply	VERB
gujaf-119	170	10	with	with	ADP
gujaf-119	170	11	ifrs	ifrs	NOUN
gujaf-119	170	12	for	for	ADP
gujaf-119	170	13	the	the	DET
gujaf-119	170	14	period	period	NOUN
gujaf-119	170	15	1995	1995	NUM
gujaf-119	170	16	to	to	ADP
gujaf-119	170	17	2005	2005	NUM
gujaf-119	170	18	.	.	PUNCT
gujaf-119	171	1	the	the	DET
gujaf-119	171	2	study	study	NOUN
gujaf-119	171	3	found	find	VERB
gujaf-119	171	4	a	a	DET
gujaf-119	171	5	high	high	ADJ
gujaf-119	171	6	average	average	ADJ
gujaf-119	171	7	compliance	compliance	NOUN
gujaf-119	171	8	level	level	NOUN
gujaf-119	171	9	of	of	ADP
gujaf-119	171	10	72.6	72.6	NUM
gujaf-119	171	11	%	%	NOUN
gujaf-119	171	12	for	for	ADP
gujaf-119	171	13	the	the	DET
gujaf-119	171	14	sampled	sample	VERB
gujaf-119	171	15	firms	firm	NOUN
gujaf-119	171	16	.	.	PUNCT
gujaf-119	172	1	findings	finding	NOUN
gujaf-119	172	2	further	far	ADV
gujaf-119	172	3	confirmed	confirm	VERB
gujaf-119	172	4	that	that	SCONJ
gujaf-119	172	5	compliance	compliance	NOUN
gujaf-119	172	6	with	with	ADP
gujaf-119	172	7	ifrs	ifrs	PROPN
gujaf-119	172	8	disclosure	disclosure	NOUN
gujaf-119	172	9	positively	positively	ADV
gujaf-119	172	10	influenced	influence	VERB
gujaf-119	172	11	the	the	DET
gujaf-119	172	12	firm	firm	ADJ
gujaf-119	172	13	values	value	NOUN
gujaf-119	172	14	using	use	VERB
gujaf-119	172	15	both	both	CCONJ
gujaf-119	172	16	the	the	DET
gujaf-119	172	17	price	price	NOUN
gujaf-119	172	18	model	model	NOUN
gujaf-119	172	19	and	and	CCONJ
gujaf-119	172	20	the	the	DET
gujaf-119	172	21	return	return	NOUN
gujaf-119	172	22	model	model	NOUN
gujaf-119	172	23	.	.	PUNCT
gujaf-119	173	1	the	the	DET
gujaf-119	173	2	study	study	NOUN
gujaf-119	173	3	also	also	ADV
gujaf-119	173	4	found	find	VERB
gujaf-119	173	5	that	that	SCONJ
gujaf-119	173	6	value	value	NOUN
gujaf-119	173	7	relevance	relevance	NOUN
gujaf-119	173	8	of	of	ADP
gujaf-119	173	9	book	book	NOUN
gujaf-119	173	10	value	value	NOUN
gujaf-119	173	11	and	and	CCONJ
gujaf-119	173	12	earnings	earning	NOUN
gujaf-119	173	13	per	per	ADP
gujaf-119	173	14	share	share	NOUN
gujaf-119	173	15	significantly	significantly	ADV
gujaf-119	173	16	declined	decline	VERB
gujaf-119	173	17	during	during	ADP
gujaf-119	173	18	the	the	DET
gujaf-119	173	19	ifrs	ifrs	PROPN
gujaf-119	173	20	period	period	NOUN
gujaf-119	173	21	.	.	PUNCT
gujaf-119	174	1	this	this	DET
gujaf-119	174	2	study	study	NOUN
gujaf-119	174	3	also	also	ADV
gujaf-119	174	4	covers	cover	VERB
gujaf-119	174	5	a	a	DET
gujaf-119	174	6	period	period	NOUN
gujaf-119	174	7	prior	prior	ADV
gujaf-119	174	8	to	to	ADP
gujaf-119	174	9	ifrs	ifrs	ADJ
gujaf-119	174	10	adoption	adoption	NOUN
gujaf-119	174	11	in	in	ADP
gujaf-119	174	12	nigeria	nigeria	PROPN
gujaf-119	174	13	and	and	CCONJ
gujaf-119	174	14	was	be	AUX
gujaf-119	174	15	conducted	conduct	VERB
gujaf-119	174	16	outside	outside	ADP
gujaf-119	174	17	nigeria	nigeria	PROPN
gujaf-119	174	18	.	.	PUNCT
gujaf-119	175	1	wu	wu	PROPN
gujaf-119	175	2	and	and	CCONJ
gujaf-119	175	3	hsu	hsu	PROPN
gujaf-119	175	4	(	(	PUNCT
gujaf-119	175	5	2011	2011	NUM
gujaf-119	175	6	)	)	PUNCT
gujaf-119	175	7	investigated	investigate	VERB
gujaf-119	175	8	with	with	ADP
gujaf-119	175	9	respect	respect	NOUN
gujaf-119	175	10	to	to	ADP
gujaf-119	175	11	the	the	DET
gujaf-119	175	12	embedded	embed	VERB
gujaf-119	175	13	value	value	NOUN
gujaf-119	175	14	(	(	PUNCT
gujaf-119	175	15	ev	ev	NOUN
gujaf-119	175	16	)	)	PUNCT
gujaf-119	175	17	disclosure	disclosure	NOUN
gujaf-119	175	18	of	of	ADP
gujaf-119	175	19	ifrs	ifrs	PROPN
gujaf-119	175	20	4	4	NUM
gujaf-119	175	21	.	.	PUNCT
gujaf-119	176	1	the	the	DET
gujaf-119	176	2	study	study	NOUN
gujaf-119	176	3	examined	examine	VERB
gujaf-119	176	4	listed	list	VERB
gujaf-119	176	5	insurance	insurance	NOUN
gujaf-119	176	6	firms	firm	NOUN
gujaf-119	176	7	in	in	ADP
gujaf-119	176	8	taiwan	taiwan	PROPN
gujaf-119	176	9	stock	stock	PROPN
gujaf-119	176	10	exchange	exchange	PROPN
gujaf-119	176	11	,	,	PUNCT
gujaf-119	176	12	london	london	PROPN
gujaf-119	176	13	stock	stock	NOUN
gujaf-119	176	14	exchange	exchange	PROPN
gujaf-119	176	15	and	and	CCONJ
gujaf-119	176	16	the	the	DET
gujaf-119	176	17	euronext	euronext	NOUN
gujaf-119	176	18	exchanges	exchange	NOUN
gujaf-119	176	19	for	for	ADP
gujaf-119	176	20	the	the	DET
gujaf-119	176	21	period	period	NOUN
gujaf-119	176	22	of	of	ADP
gujaf-119	176	23	four	four	NUM
gujaf-119	176	24	(	(	PUNCT
gujaf-119	176	25	4	4	NUM
gujaf-119	176	26	)	)	PUNCT
gujaf-119	176	27	years	year	NOUN
gujaf-119	176	28	from	from	ADP
gujaf-119	176	29	2005	2005	NUM
gujaf-119	176	30	to	to	ADP
gujaf-119	176	31	2008	2008	NUM
gujaf-119	176	32	.	.	PUNCT
gujaf-119	177	1	the	the	DET
gujaf-119	177	2	study	study	NOUN
gujaf-119	177	3	used	use	VERB
gujaf-119	177	4	a	a	DET
gujaf-119	177	5	sample	sample	NOUN
gujaf-119	177	6	150	150	NUM
gujaf-119	177	7	firms	firm	NOUN
gujaf-119	177	8	;	;	PUNCT
gujaf-119	177	9	25	25	NUM
gujaf-119	177	10	from	from	ADP
gujaf-119	177	11	taiwan	taiwan	PROPN
gujaf-119	177	12	exchange	exchange	NOUN
gujaf-119	177	13	,	,	PUNCT
gujaf-119	177	14	50	50	NUM
gujaf-119	177	15	from	from	ADP
gujaf-119	177	16	london	london	PROPN
gujaf-119	177	17	exchange	exchange	NOUN
gujaf-119	177	18	and	and	CCONJ
gujaf-119	177	19	75	75	NUM
gujaf-119	177	20	from	from	ADP
gujaf-119	177	21	euronext	euronext	PROPN
gujaf-119	177	22	exchange	exchange	NOUN
gujaf-119	177	23	.	.	PUNCT
gujaf-119	178	1	they	they	PRON
gujaf-119	178	2	found	find	VERB
gujaf-119	178	3	an	an	DET
gujaf-119	178	4	incremental	incremental	ADJ
gujaf-119	178	5	role	role	NOUN
gujaf-119	178	6	for	for	ADP
gujaf-119	178	7	the	the	DET
gujaf-119	178	8	book	book	NOUN
gujaf-119	178	9	value	value	NOUN
gujaf-119	178	10	of	of	ADP
gujaf-119	178	11	equity	equity	NOUN
gujaf-119	178	12	in	in	ADP
gujaf-119	178	13	the	the	DET
gujaf-119	178	14	equity	equity	NOUN
gujaf-119	178	15	value	value	NOUN
gujaf-119	178	16	of	of	ADP
gujaf-119	178	17	insurance	insurance	NOUN
gujaf-119	178	18	companies	company	NOUN
gujaf-119	178	19	which	which	PRON
gujaf-119	178	20	indicated	indicate	VERB
gujaf-119	178	21	that	that	SCONJ
gujaf-119	178	22	the	the	DET
gujaf-119	178	23	problem	problem	NOUN
gujaf-119	178	24	of	of	ADP
gujaf-119	178	25	accounting	accounting	NOUN
gujaf-119	178	26	maladjustment	maladjustment	NOUN
gujaf-119	178	27	in	in	ADP
gujaf-119	178	28	the	the	DET
gujaf-119	178	29	insurance	insurance	NOUN
gujaf-119	178	30	industry	industry	NOUN
gujaf-119	178	31	leads	lead	VERB
gujaf-119	178	32	to	to	ADP
gujaf-119	178	33	demand	demand	VERB
gujaf-119	178	34	for	for	ADP
gujaf-119	178	35	fair	fair	ADJ
gujaf-119	178	36	value	value	NOUN
gujaf-119	178	37	accounts	account	NOUN
gujaf-119	178	38	.	.	PUNCT
gujaf-119	179	1	tsalavoutas	tsalavouta	NOUN
gujaf-119	179	2	and	and	CCONJ
gujaf-119	179	3	dionysiou	dionysiou	NOUN
gujaf-119	179	4	(	(	PUNCT
gujaf-119	179	5	2014	2014	NUM
gujaf-119	179	6	)	)	PUNCT
gujaf-119	179	7	evaluated	evaluate	VERB
gujaf-119	179	8	the	the	DET
gujaf-119	179	9	extent	extent	NOUN
gujaf-119	179	10	of	of	ADP
gujaf-119	179	11	compliance	compliance	NOUN
gujaf-119	179	12	with	with	ADP
gujaf-119	179	13	ifrs	ifrs	PROPN
gujaf-119	179	14	mandatory	mandatory	ADJ
gujaf-119	179	15	disclosures	disclosure	NOUN
gujaf-119	179	16	on	on	ADP
gujaf-119	179	17	a	a	DET
gujaf-119	179	18	sample	sample	NOUN
gujaf-119	179	19	of	of	ADP
gujaf-119	179	20	150	150	NUM
gujaf-119	179	21	greek	greek	ADJ
gujaf-119	179	22	listed	list	VERB
gujaf-119	179	23	firms	firm	NOUN
gujaf-119	179	24	for	for	ADP
gujaf-119	179	25	2005	2005	NUM
gujaf-119	179	26	financial	financial	ADJ
gujaf-119	179	27	year	year	NOUN
gujaf-119	179	28	.	.	PUNCT
gujaf-119	180	1	they	they	PRON
gujaf-119	180	2	found	find	VERB
gujaf-119	180	3	that	that	SCONJ
gujaf-119	180	4	on	on	ADP
gujaf-119	180	5	average	average	ADJ
gujaf-119	180	6	the	the	DET
gujaf-119	180	7	ifrs	ifrs	PROPN
gujaf-119	180	8	disclosure	disclosure	NOUN
gujaf-119	180	9	compliance	compliance	NOUN
gujaf-119	180	10	level	level	NOUN
gujaf-119	180	11	is	be	AUX
gujaf-119	180	12	75	75	NUM
gujaf-119	180	13	percent	percent	NOUN
gujaf-119	180	14	.	.	PUNCT
gujaf-119	181	1	using	use	VERB
gujaf-119	181	2	ohlson	ohlson	NOUN
gujaf-119	181	3	model	model	NOUN
gujaf-119	181	4	,	,	PUNCT
gujaf-119	181	5	they	they	PRON
gujaf-119	181	6	found	find	VERB
gujaf-119	181	7	that	that	SCONJ
gujaf-119	181	8	the	the	DET
gujaf-119	181	9	beta	beta	NOUN
gujaf-119	181	10	of	of	ADP
gujaf-119	181	11	earning	earn	VERB
gujaf-119	181	12	of	of	ADP
gujaf-119	181	13	companies	company	NOUN
gujaf-119	181	14	with	with	ADP
gujaf-119	181	15	high	high	ADJ
gujaf-119	181	16	compliance	compliance	NOUN
gujaf-119	181	17	is	be	AUX
gujaf-119	181	18	meaningfully	meaningfully	ADV
gujaf-119	181	19	larger	large	ADJ
gujaf-119	181	20	than	than	ADP
gujaf-119	181	21	that	that	PRON
gujaf-119	181	22	of	of	ADP
gujaf-119	181	23	firms	firm	NOUN
gujaf-119	181	24	with	with	ADP
gujaf-119	181	25	low	low	ADJ
gujaf-119	181	26	compliance	compliance	NOUN
gujaf-119	181	27	levels	level	NOUN
gujaf-119	181	28	.	.	PUNCT
gujaf-119	182	1	although	although	SCONJ
gujaf-119	182	2	similar	similar	ADJ
gujaf-119	182	3	in	in	ADP
gujaf-119	182	4	objectives	objective	NOUN
gujaf-119	182	5	,	,	PUNCT
gujaf-119	182	6	it	it	PRON
gujaf-119	182	7	differs	differ	VERB
gujaf-119	182	8	from	from	ADP
gujaf-119	182	9	the	the	DET
gujaf-119	182	10	current	current	ADJ
gujaf-119	182	11	intended	intend	VERB
gujaf-119	182	12	study	study	NOUN
gujaf-119	182	13	in	in	ADP
gujaf-119	182	14	terms	term	NOUN
gujaf-119	182	15	of	of	ADP
gujaf-119	182	16	jurisdiction	jurisdiction	NOUN
gujaf-119	182	17	and	and	CCONJ
gujaf-119	182	18	period	period	NOUN
gujaf-119	182	19	of	of	ADP
gujaf-119	182	20	examination	examination	NOUN
gujaf-119	182	21	.	.	PUNCT
gujaf-119	183	1	abu	abu	NOUN
gujaf-119	183	2	-	-	PUNCT
gujaf-119	183	3	dieh	dieh	PROPN
gujaf-119	183	4	(	(	PUNCT
gujaf-119	183	5	2015	2015	NUM
gujaf-119	183	6	)	)	PUNCT
gujaf-119	183	7	studied	study	VERB
gujaf-119	183	8	the	the	DET
gujaf-119	183	9	role	role	NOUN
gujaf-119	183	10	of	of	ADP
gujaf-119	183	11	ifrs	ifrs	PROPN
gujaf-119	183	12	16	16	NUM
gujaf-119	183	13	adoption	adoption	NOUN
gujaf-119	183	14	on	on	ADP
gujaf-119	183	15	the	the	DET
gujaf-119	183	16	quality	quality	NOUN
gujaf-119	183	17	of	of	ADP
gujaf-119	183	18	financial	financial	ADJ
gujaf-119	183	19	statements	statement	NOUN
gujaf-119	183	20	in	in	ADP
gujaf-119	183	21	palestine	palestine	PROPN
gujaf-119	183	22	.	.	PUNCT
gujaf-119	184	1	the	the	DET
gujaf-119	184	2	study	study	NOUN
gujaf-119	184	3	analyzed	analyze	VERB
gujaf-119	184	4	a	a	DET
gujaf-119	184	5	sample	sample	NOUN
gujaf-119	184	6	of	of	ADP
gujaf-119	184	7	32	32	NUM
gujaf-119	184	8	palestinian	palestinian	ADJ
gujaf-119	184	9	listed	list	VERB
gujaf-119	184	10	firms	firm	NOUN
gujaf-119	184	11	for	for	ADP
gujaf-119	184	12	the	the	DET
gujaf-119	184	13	period	period	NOUN
gujaf-119	184	14	of	of	ADP
gujaf-119	184	15	ten	ten	NUM
gujaf-119	184	16	(	(	PUNCT
gujaf-119	184	17	10	10	NUM
gujaf-119	184	18	)	)	PUNCT
gujaf-119	184	19	years	year	NOUN
gujaf-119	184	20	from	from	ADP
gujaf-119	184	21	2003	2003	NUM
gujaf-119	184	22	to	to	ADP
gujaf-119	184	23	2012	2012	NUM
gujaf-119	184	24	.	.	PUNCT
gujaf-119	185	1	the	the	DET
gujaf-119	185	2	study	study	NOUN
gujaf-119	185	3	divided	divide	VERB
gujaf-119	185	4	the	the	DET
gujaf-119	185	5	firms	firm	NOUN
gujaf-119	185	6	into	into	ADP
gujaf-119	185	7	pre	pre	VERB
gujaf-119	185	8	and	and	CCONJ
gujaf-119	185	9	post	post	VERB
gujaf-119	185	10	adoption	adoption	NOUN
gujaf-119	185	11	with	with	ADP
gujaf-119	185	12	the	the	DET
gujaf-119	185	13	adoption	adoption	NOUN
gujaf-119	185	14	year	year	NOUN
gujaf-119	185	15	as	as	ADP
gujaf-119	185	16	2007	2007	NUM
gujaf-119	185	17	.	.	PUNCT
gujaf-119	186	1	the	the	DET
gujaf-119	186	2	study	study	NOUN
gujaf-119	186	3	utilized	utilize	VERB
gujaf-119	186	4	multiple	multiple	ADJ
gujaf-119	186	5	linear	linear	ADJ
gujaf-119	186	6	regression	regression	NOUN
gujaf-119	186	7	models	model	NOUN
gujaf-119	186	8	and	and	CCONJ
gujaf-119	186	9	found	find	VERB
gujaf-119	186	10	evidence	evidence	NOUN
gujaf-119	186	11	that	that	SCONJ
gujaf-119	186	12	eps	eps	PROPN
gujaf-119	186	13	and	and	CCONJ
gujaf-119	186	14	bv	bv	PROPN
gujaf-119	186	15	were	be	AUX
gujaf-119	186	16	more	more	ADJ
gujaf-119	186	17	value	value	NOUN
gujaf-119	186	18	relevant	relevant	ADJ
gujaf-119	186	19	after	after	ADP
gujaf-119	186	20	ifrs	ifrs	NOUN
gujaf-119	186	21	adoption	adoption	NOUN
gujaf-119	186	22	.	.	PUNCT
gujaf-119	187	1	similarly	similarly	ADV
gujaf-119	187	2	,	,	PUNCT
gujaf-119	187	3	the	the	DET
gujaf-119	187	4	study	study	NOUN
gujaf-119	187	5	had	have	AUX
gujaf-119	187	6	been	be	AUX
gujaf-119	187	7	published	publish	VERB
gujaf-119	187	8	since	since	SCONJ
gujaf-119	187	9	2015	2015	NUM
gujaf-119	187	10	and	and	CCONJ
gujaf-119	187	11	the	the	DET
gujaf-119	187	12	data	datum	NOUN
gujaf-119	187	13	used	use	VERB
gujaf-119	187	14	may	may	AUX
gujaf-119	187	15	be	be	AUX
gujaf-119	187	16	obsolete	obsolete	ADJ
gujaf-119	187	17	hence	hence	ADV
gujaf-119	187	18	the	the	DET
gujaf-119	187	19	need	need	NOUN
gujaf-119	187	20	for	for	ADP
gujaf-119	187	21	another	another	DET
gujaf-119	187	22	study	study	NOUN
gujaf-119	187	23	alashi	alashi	NOUN
gujaf-119	187	24	and	and	CCONJ
gujaf-119	187	25	dumlu	dumlu	ADJ
gujaf-119	187	26	(	(	PUNCT
gujaf-119	187	27	2015	2015	NUM
gujaf-119	187	28	)	)	PUNCT
gujaf-119	187	29	also	also	ADV
gujaf-119	187	30	conducted	conduct	VERB
gujaf-119	187	31	a	a	DET
gujaf-119	187	32	study	study	NOUN
gujaf-119	187	33	on	on	ADP
gujaf-119	187	34	the	the	DET
gujaf-119	187	35	impact	impact	NOUN
gujaf-119	187	36	of	of	ADP
gujaf-119	187	37	ifrs	ifrs	ADJ
gujaf-119	187	38	adoption	adoption	NOUN
gujaf-119	187	39	on	on	ADP
gujaf-119	187	40	value	value	NOUN
gujaf-119	187	41	relevance	relevance	NOUN
gujaf-119	187	42	of	of	ADP
gujaf-119	187	43	net	net	ADJ
gujaf-119	187	44	income	income	NOUN
gujaf-119	187	45	using	use	VERB
gujaf-119	187	46	a	a	DET
gujaf-119	187	47	sample	sample	NOUN
gujaf-119	187	48	of	of	ADP
gujaf-119	187	49	100	100	NUM
gujaf-119	187	50	manufacturing	manufacturing	NOUN
gujaf-119	187	51	firms	firm	NOUN
gujaf-119	187	52	listed	list	VERB
gujaf-119	187	53	in	in	ADP
gujaf-119	187	54	borsa	borsa	PROPN
gujaf-119	187	55	istanbul	istanbul	PROPN
gujaf-119	187	56	from	from	ADP
gujaf-119	187	57	the	the	DET
gujaf-119	187	58	period	period	NOUN
gujaf-119	187	59	1996	1996	NUM
gujaf-119	187	60	to	to	ADP
gujaf-119	187	61	2013	2013	NUM
gujaf-119	187	62	.	.	PUNCT
gujaf-119	188	1	they	they	PRON
gujaf-119	188	2	utilized	utilize	VERB
gujaf-119	188	3	pool	pool	NOUN
gujaf-119	188	4	,	,	PUNCT
gujaf-119	188	5	random	random	ADJ
gujaf-119	188	6	and	and	CCONJ
gujaf-119	188	7	fixed	fix	VERB
gujaf-119	188	8	effect	effect	NOUN
gujaf-119	188	9	regression	regression	NOUN
gujaf-119	188	10	models	model	NOUN
gujaf-119	188	11	to	to	PART
gujaf-119	188	12	measure	measure	VERB
gujaf-119	188	13	explanatory	explanatory	ADJ
gujaf-119	188	14	power	power	NOUN
gujaf-119	188	15	of	of	ADP
gujaf-119	188	16	earnings	earning	NOUN
gujaf-119	188	17	over	over	ADP
gujaf-119	188	18	weighted	weight	VERB
gujaf-119	188	19	average	average	NOUN
gujaf-119	188	20	of	of	ADP
gujaf-119	188	21	share	share	NOUN
gujaf-119	188	22	price	price	NOUN
gujaf-119	188	23	at	at	ADP
gujaf-119	188	24	announcement	announcement	NOUN
gujaf-119	188	25	day	day	NOUN
gujaf-119	188	26	.	.	PUNCT
gujaf-119	189	1	they	they	PRON
gujaf-119	189	2	provided	provide	VERB
gujaf-119	189	3	evidence	evidence	NOUN
gujaf-119	189	4	that	that	SCONJ
gujaf-119	189	5	value	value	VERB
gujaf-119	189	6	relevance	relevance	NOUN
gujaf-119	189	7	of	of	ADP
gujaf-119	189	8	accounting	accounting	NOUN
gujaf-119	189	9	information	information	NOUN
gujaf-119	189	10	escalated	escalate	VERB
gujaf-119	189	11	after	after	ADP
gujaf-119	189	12	the	the	DET
gujaf-119	189	13	adoption	adoption	NOUN
gujaf-119	189	14	of	of	ADP
gujaf-119	189	15	ifrs	ifrs	PROPN
gujaf-119	189	16	.	.	PUNCT
gujaf-119	190	1	the	the	DET
gujaf-119	190	2	study	study	NOUN
gujaf-119	190	3	had	have	AUX
gujaf-119	190	4	been	be	AUX
gujaf-119	190	5	published	publish	VERB
gujaf-119	190	6	since	since	SCONJ
gujaf-119	190	7	2015	2015	NUM
gujaf-119	190	8	and	and	CCONJ
gujaf-119	190	9	the	the	DET
gujaf-119	190	10	data	datum	NOUN
gujaf-119	190	11	used	use	VERB
gujaf-119	190	12	may	may	AUX
gujaf-119	190	13	be	be	AUX
gujaf-119	190	14	obsolete	obsolete	ADJ
gujaf-119	190	15	hence	hence	ADV
gujaf-119	190	16	the	the	DET
gujaf-119	190	17	need	need	NOUN
gujaf-119	190	18	for	for	ADP
gujaf-119	190	19	another	another	DET
gujaf-119	190	20	study	study	NOUN
gujaf-119	190	21	6	6	NUM
gujaf-119	190	22	juniarti	juniarti	ADJ
gujaf-119	190	23	,	,	PUNCT
gujaf-119	190	24	et	et	PROPN
gujaf-119	190	25	al	al	PROPN
gujaf-119	190	26	(	(	PUNCT
gujaf-119	190	27	2018	2018	NUM
gujaf-119	190	28	)	)	PUNCT
gujaf-119	190	29	evaluated	evaluate	VERB
gujaf-119	190	30	the	the	DET
gujaf-119	190	31	role	role	NOUN
gujaf-119	190	32	of	of	ADP
gujaf-119	190	33	ifrs	ifrs	ADJ
gujaf-119	190	34	adoption	adoption	NOUN
gujaf-119	190	35	on	on	ADP
gujaf-119	190	36	value	value	NOUN
gujaf-119	190	37	relevance	relevance	NOUN
gujaf-119	190	38	using	use	VERB
gujaf-119	190	39	the	the	DET
gujaf-119	190	40	ohlson	ohlson	NOUN
gujaf-119	190	41	(	(	PUNCT
gujaf-119	190	42	1995	1995	NUM
gujaf-119	190	43	)	)	PUNCT
gujaf-119	190	44	model	model	NOUN
gujaf-119	190	45	.	.	PUNCT
gujaf-119	191	1	the	the	DET
gujaf-119	191	2	study	study	NOUN
gujaf-119	191	3	used	use	VERB
gujaf-119	191	4	a	a	DET
gujaf-119	191	5	sample	sample	NOUN
gujaf-119	191	6	of	of	ADP
gujaf-119	191	7	60	60	NUM
gujaf-119	191	8	listed	list	VERB
gujaf-119	191	9	manufacturing	manufacturing	NOUN
gujaf-119	191	10	firms	firm	NOUN
gujaf-119	191	11	in	in	ADP
gujaf-119	191	12	indonesia	indonesia	PROPN
gujaf-119	191	13	stock	stock	PROPN
gujaf-119	191	14	exchange	exchange	PROPN
gujaf-119	191	15	(	(	PUNCT
gujaf-119	191	16	idx	idx	PROPN
gujaf-119	191	17	)	)	PUNCT
gujaf-119	191	18	from	from	ADP
gujaf-119	191	19	2007	2007	NUM
gujaf-119	191	20	to	to	ADP
gujaf-119	191	21	2014.results	2014.result	NOUN
gujaf-119	191	22	from	from	ADP
gujaf-119	191	23	their	their	PRON
gujaf-119	191	24	analyses	analysis	NOUN
gujaf-119	191	25	showed	show	VERB
gujaf-119	191	26	that	that	SCONJ
gujaf-119	191	27	value	value	NOUN
gujaf-119	191	28	relevance	relevance	NOUN
gujaf-119	191	29	of	of	ADP
gujaf-119	191	30	accounting	accounting	NOUN
gujaf-119	191	31	information	information	NOUN
gujaf-119	191	32	increased	increase	VERB
gujaf-119	191	33	subsequent	subsequent	ADV
gujaf-119	191	34	to	to	ADP
gujaf-119	191	35	ifrs	ifrs	NOUN
gujaf-119	191	36	adoption	adoption	NOUN
gujaf-119	191	37	.	.	PUNCT
gujaf-119	192	1	the	the	DET
gujaf-119	192	2	study	study	NOUN
gujaf-119	192	3	focused	focus	VERB
gujaf-119	192	4	on	on	ADP
gujaf-119	192	5	manufacturing	manufacturing	NOUN
gujaf-119	192	6	firms	firm	NOUN
gujaf-119	192	7	not	not	PART
gujaf-119	192	8	insurance	insurance	NOUN
gujaf-119	192	9	.	.	PUNCT
gujaf-119	193	1	the	the	DET
gujaf-119	193	2	value	value	NOUN
gujaf-119	193	3	relevance	relevance	NOUN
gujaf-119	193	4	of	of	ADP
gujaf-119	193	5	accounting	accounting	NOUN
gujaf-119	193	6	data	datum	NOUN
gujaf-119	193	7	in	in	ADP
gujaf-119	193	8	south	south	PROPN
gujaf-119	193	9	korea	korea	PROPN
gujaf-119	193	10	was	be	AUX
gujaf-119	193	11	examined	examine	VERB
gujaf-119	193	12	by	by	ADP
gujaf-119	193	13	ki	ki	PROPN
gujaf-119	193	14	,	,	PUNCT
gujaf-119	193	15	et	et	PROPN
gujaf-119	193	16	al	al	PROPN
gujaf-119	193	17	(	(	PUNCT
gujaf-119	193	18	2019	2019	NUM
gujaf-119	193	19	)	)	PUNCT
gujaf-119	193	20	.	.	PUNCT
gujaf-119	194	1	with	with	ADP
gujaf-119	194	2	a	a	DET
gujaf-119	194	3	comparison	comparison	NOUN
gujaf-119	194	4	of	of	ADP
gujaf-119	194	5	firms	firm	NOUN
gujaf-119	194	6	listed	list	VERB
gujaf-119	194	7	on	on	ADP
gujaf-119	194	8	two	two	NUM
gujaf-119	194	9	different	different	ADJ
gujaf-119	194	10	markets	market	NOUN
gujaf-119	194	11	.	.	PUNCT
gujaf-119	195	1	the	the	DET
gujaf-119	195	2	study	study	NOUN
gujaf-119	195	3	evaluated	evaluate	VERB
gujaf-119	195	4	value	value	NOUN
gujaf-119	195	5	relevance	relevance	NOUN
gujaf-119	195	6	from	from	ADP
gujaf-119	195	7	the	the	DET
gujaf-119	195	8	perspective	perspective	NOUN
gujaf-119	195	9	of	of	ADP
gujaf-119	195	10	both	both	CCONJ
gujaf-119	195	11	individual	individual	ADJ
gujaf-119	195	12	and	and	CCONJ
gujaf-119	195	13	consolidated	consolidated	ADJ
gujaf-119	195	14	accounting	accounting	NOUN
gujaf-119	195	15	numbers	number	NOUN
gujaf-119	195	16	for	for	ADP
gujaf-119	195	17	a	a	DET
gujaf-119	195	18	ten	ten	NUM
gujaf-119	195	19	(	(	PUNCT
gujaf-119	195	20	10	10	NUM
gujaf-119	195	21	)	)	PUNCT
gujaf-119	195	22	year	year	NOUN
gujaf-119	195	23	period	period	NOUN
gujaf-119	195	24	.	.	PUNCT
gujaf-119	196	1	ifrs	ifrs	NOUN
gujaf-119	196	2	adoption	adoption	NOUN
gujaf-119	196	3	has	have	AUX
gujaf-119	196	4	been	be	AUX
gujaf-119	196	5	shown	show	VERB
gujaf-119	196	6	to	to	PART
gujaf-119	196	7	reduce	reduce	VERB
gujaf-119	196	8	the	the	DET
gujaf-119	196	9	value	value	NOUN
gujaf-119	196	10	of	of	ADP
gujaf-119	196	11	accounting	accounting	NOUN
gujaf-119	196	12	information	information	NOUN
gujaf-119	196	13	.	.	PUNCT
gujaf-119	197	1	in	in	ADP
gujaf-119	197	2	addition	addition	NOUN
gujaf-119	197	3	,	,	PUNCT
gujaf-119	197	4	after	after	ADP
gujaf-119	197	5	ifrs	ifrs	NOUN
gujaf-119	197	6	adoption	adoption	NOUN
gujaf-119	197	7	,	,	PUNCT
gujaf-119	197	8	the	the	DET
gujaf-119	197	9	value	value	NOUN
gujaf-119	197	10	relevance	relevance	NOUN
gujaf-119	197	11	of	of	ADP
gujaf-119	197	12	“	"	PUNCT
gujaf-119	197	13	kse	kse	PROPN
gujaf-119	197	14	”	"	PUNCT
gujaf-119	197	15	listed	list	VERB
gujaf-119	197	16	companies	company	NOUN
gujaf-119	197	17	decreased	decrease	VERB
gujaf-119	197	18	while	while	SCONJ
gujaf-119	197	19	the	the	DET
gujaf-119	197	20	value	value	NOUN
gujaf-119	197	21	relevance	relevance	NOUN
gujaf-119	197	22	of	of	ADP
gujaf-119	197	23	“	"	PUNCT
gujaf-119	197	24	kosdaq	kosdaq	PROPN
gujaf-119	197	25	”	"	PUNCT
gujaf-119	197	26	listed	list	VERB
gujaf-119	197	27	companies	company	NOUN
gujaf-119	197	28	increased	increase	VERB
gujaf-119	197	29	.	.	PUNCT
gujaf-119	198	1	the	the	DET
gujaf-119	198	2	study	study	NOUN
gujaf-119	198	3	further	far	ADV
gujaf-119	198	4	concluded	conclude	VERB
gujaf-119	198	5	that	that	SCONJ
gujaf-119	198	6	ifrs	ifrs	PROPN
gujaf-119	198	7	enhanced	enhance	VERB
gujaf-119	198	8	comparability	comparability	NOUN
gujaf-119	198	9	of	of	ADP
gujaf-119	198	10	financial	financial	ADJ
gujaf-119	198	11	statements	statement	NOUN
gujaf-119	198	12	.	.	PUNCT
gujaf-119	199	1	however	however	ADV
gujaf-119	199	2	,	,	PUNCT
gujaf-119	199	3	the	the	DET
gujaf-119	199	4	study	study	NOUN
gujaf-119	199	5	was	be	AUX
gujaf-119	199	6	conducted	conduct	VERB
gujaf-119	199	7	in	in	ADP
gujaf-119	199	8	korea	korea	PROPN
gujaf-119	199	9	;	;	PUNCT
gujaf-119	199	10	an	an	DET
gujaf-119	199	11	entirely	entirely	ADV
gujaf-119	199	12	different	different	ADJ
gujaf-119	199	13	economy	economy	NOUN
gujaf-119	199	14	signaling	signal	VERB
gujaf-119	199	15	theory	theory	NOUN
gujaf-119	199	16	centers	center	NOUN
gujaf-119	199	17	on	on	ADP
gujaf-119	199	18	information	information	NOUN
gujaf-119	199	19	asymmetry	asymmetry	NOUN
gujaf-119	199	20	among	among	ADP
gujaf-119	199	21	two	two	NUM
gujaf-119	199	22	parties	party	NOUN
gujaf-119	199	23	(	(	PUNCT
gujaf-119	199	24	spence	spence	NOUN
gujaf-119	199	25	2002	2002	NUM
gujaf-119	199	26	)	)	PUNCT
gujaf-119	199	27	,	,	PUNCT
gujaf-119	199	28	it	it	PRON
gujaf-119	199	29	explains	explain	VERB
gujaf-119	199	30	how	how	SCONJ
gujaf-119	199	31	capital	capital	NOUN
gujaf-119	199	32	market	market	NOUN
gujaf-119	199	33	participants	participant	NOUN
gujaf-119	199	34	react	react	VERB
gujaf-119	199	35	to	to	ADP
gujaf-119	199	36	information	information	NOUN
gujaf-119	199	37	disclosures	disclosure	NOUN
gujaf-119	199	38	.	.	PUNCT
gujaf-119	200	1	information	information	NOUN
gujaf-119	200	2	asymmetry	asymmetry	NOUN
gujaf-119	200	3	occurs	occur	VERB
gujaf-119	200	4	as	as	ADP
gujaf-119	200	5	a	a	DET
gujaf-119	200	6	result	result	NOUN
gujaf-119	200	7	of	of	ADP
gujaf-119	200	8	separation	separation	NOUN
gujaf-119	200	9	of	of	ADP
gujaf-119	200	10	ownership	ownership	NOUN
gujaf-119	200	11	(	(	PUNCT
gujaf-119	200	12	shareholders	shareholder	NOUN
gujaf-119	200	13	)	)	PUNCT
gujaf-119	200	14	from	from	ADP
gujaf-119	200	15	management	management	NOUN
gujaf-119	200	16	(	(	PUNCT
gujaf-119	200	17	agents	agent	NOUN
gujaf-119	200	18	)	)	PUNCT
gujaf-119	200	19	.	.	PUNCT
gujaf-119	201	1	the	the	DET
gujaf-119	201	2	managers	manager	NOUN
gujaf-119	201	3	as	as	ADP
gujaf-119	201	4	agents	agent	NOUN
gujaf-119	201	5	of	of	ADP
gujaf-119	201	6	the	the	DET
gujaf-119	201	7	companies	company	NOUN
gujaf-119	201	8	have	have	VERB
gujaf-119	201	9	direct	direct	ADJ
gujaf-119	201	10	information	information	NOUN
gujaf-119	201	11	about	about	ADP
gujaf-119	201	12	the	the	DET
gujaf-119	201	13	companies	company	NOUN
gujaf-119	201	14	which	which	PRON
gujaf-119	201	15	the	the	DET
gujaf-119	201	16	shareholders	shareholder	NOUN
gujaf-119	201	17	and	and	CCONJ
gujaf-119	201	18	potential	potential	ADJ
gujaf-119	201	19	investors	investor	NOUN
gujaf-119	201	20	do	do	AUX
gujaf-119	201	21	not	not	PART
gujaf-119	201	22	have	have	VERB
gujaf-119	201	23	.	.	PUNCT
gujaf-119	202	1	the	the	DET
gujaf-119	202	2	managers	manager	NOUN
gujaf-119	202	3	are	be	AUX
gujaf-119	202	4	always	always	ADV
gujaf-119	202	5	unwilling	unwilling	ADJ
gujaf-119	202	6	to	to	PART
gujaf-119	202	7	make	make	VERB
gujaf-119	202	8	available	available	ADJ
gujaf-119	202	9	transparent	transparent	ADJ
gujaf-119	202	10	information	information	NOUN
gujaf-119	202	11	to	to	ADP
gujaf-119	202	12	the	the	DET
gujaf-119	202	13	investors	investor	NOUN
gujaf-119	202	14	.	.	PUNCT
gujaf-119	203	1	thus	thus	ADV
gujaf-119	203	2	,	,	PUNCT
gujaf-119	203	3	if	if	SCONJ
gujaf-119	203	4	firms	firm	NOUN
gujaf-119	203	5	do	do	AUX
gujaf-119	203	6	not	not	PART
gujaf-119	203	7	disclose	disclose	VERB
gujaf-119	203	8	their	their	PRON
gujaf-119	203	9	economic	economic	ADJ
gujaf-119	203	10	position	position	NOUN
gujaf-119	203	11	fairly	fairly	ADV
gujaf-119	203	12	,	,	PUNCT
gujaf-119	203	13	or	or	CCONJ
gujaf-119	203	14	report	report	VERB
gujaf-119	203	15	false	false	ADJ
gujaf-119	203	16	information	information	NOUN
gujaf-119	203	17	,	,	PUNCT
gujaf-119	203	18	then	then	ADV
gujaf-119	203	19	information	information	NOUN
gujaf-119	203	20	asymmetry	asymmetry	NOUN
gujaf-119	203	21	ensues	ensue	VERB
gujaf-119	203	22	between	between	ADP
gujaf-119	203	23	the	the	DET
gujaf-119	203	24	firm	firm	NOUN
gujaf-119	203	25	and	and	CCONJ
gujaf-119	203	26	users	user	NOUN
gujaf-119	203	27	of	of	ADP
gujaf-119	203	28	its	its	PRON
gujaf-119	203	29	financial	financial	ADJ
gujaf-119	203	30	information	information	NOUN
gujaf-119	203	31	.	.	PUNCT
gujaf-119	204	1	with	with	ADP
gujaf-119	204	2	the	the	DET
gujaf-119	204	3	absence	absence	NOUN
gujaf-119	204	4	of	of	ADP
gujaf-119	204	5	information	information	NOUN
gujaf-119	204	6	symmetry	symmetry	NOUN
gujaf-119	204	7	users	user	NOUN
gujaf-119	204	8	of	of	ADP
gujaf-119	204	9	financial	financial	ADJ
gujaf-119	204	10	reports	report	NOUN
gujaf-119	204	11	may	may	AUX
gujaf-119	204	12	have	have	VERB
gujaf-119	204	13	a	a	DET
gujaf-119	204	14	distinct	distinct	ADJ
gujaf-119	204	15	reaction	reaction	NOUN
gujaf-119	204	16	to	to	ADP
gujaf-119	204	17	availability	availability	NOUN
gujaf-119	204	18	and	and	CCONJ
gujaf-119	204	19	unavailability	unavailability	NOUN
gujaf-119	204	20	of	of	ADP
gujaf-119	204	21	information	information	NOUN
gujaf-119	204	22	.	.	PUNCT
gujaf-119	205	1	according	accord	VERB
gujaf-119	205	2	to	to	ADP
gujaf-119	205	3	watson	watson	PROPN
gujaf-119	205	4	,	,	PUNCT
gujaf-119	205	5	et	et	PROPN
gujaf-119	205	6	al	al	PROPN
gujaf-119	205	7	(	(	PUNCT
gujaf-119	205	8	2002	2002	NUM
gujaf-119	205	9	)	)	PUNCT
gujaf-119	205	10	,	,	PUNCT
gujaf-119	205	11	asymmetries	asymmetry	NOUN
gujaf-119	205	12	can	can	AUX
gujaf-119	205	13	be	be	AUX
gujaf-119	205	14	lessened	lessen	VERB
gujaf-119	205	15	when	when	SCONJ
gujaf-119	205	16	the	the	DET
gujaf-119	205	17	party	party	NOUN
gujaf-119	205	18	with	with	ADP
gujaf-119	205	19	more	more	ADJ
gujaf-119	205	20	information	information	NOUN
gujaf-119	205	21	signals	signal	NOUN
gujaf-119	205	22	to	to	ADP
gujaf-119	205	23	others	other	NOUN
gujaf-119	205	24	.	.	PUNCT
gujaf-119	206	1	the	the	DET
gujaf-119	206	2	accounting	accounting	NOUN
gujaf-119	206	3	information	information	NOUN
gujaf-119	206	4	such	such	ADJ
gujaf-119	206	5	as	as	ADP
gujaf-119	206	6	book	book	NOUN
gujaf-119	206	7	values	value	NOUN
gujaf-119	206	8	,	,	PUNCT
gujaf-119	206	9	earnings	earning	NOUN
gujaf-119	206	10	per	per	ADP
gujaf-119	206	11	share	share	NOUN
gujaf-119	206	12	and	and	CCONJ
gujaf-119	206	13	share	share	VERB
gujaf-119	206	14	price	price	NOUN
gujaf-119	206	15	of	of	ADP
gujaf-119	206	16	a	a	DET
gujaf-119	206	17	firm	firm	NOUN
gujaf-119	206	18	can	can	AUX
gujaf-119	206	19	be	be	AUX
gujaf-119	206	20	used	use	VERB
gujaf-119	206	21	for	for	ADP
gujaf-119	206	22	information	information	NOUN
gujaf-119	206	23	purpose	purpose	NOUN
gujaf-119	206	24	and	and	CCONJ
gujaf-119	206	25	it	it	PRON
gujaf-119	206	26	also	also	ADV
gujaf-119	206	27	acts	act	VERB
gujaf-119	206	28	as	as	ADP
gujaf-119	206	29	a	a	DET
gujaf-119	206	30	signal	signal	NOUN
gujaf-119	206	31	to	to	ADP
gujaf-119	206	32	the	the	DET
gujaf-119	206	33	firm	firm	NOUN
gujaf-119	206	34	’s	’s	PART
gujaf-119	206	35	stakeholders	stakeholder	NOUN
gujaf-119	206	36	.	.	PUNCT
gujaf-119	207	1	the	the	DET
gujaf-119	207	2	iasb	iasb	NOUN
gujaf-119	207	3	provides	provide	VERB
gujaf-119	207	4	a	a	DET
gujaf-119	207	5	conceptual	conceptual	ADJ
gujaf-119	207	6	framework	framework	NOUN
gujaf-119	207	7	and	and	CCONJ
gujaf-119	207	8	ias	ias	PROPN
gujaf-119	207	9	/	/	SYM
gujaf-119	207	10	ifrs	ifrs	PROPN
gujaf-119	207	11	that	that	PRON
gujaf-119	207	12	act	act	VERB
gujaf-119	207	13	as	as	ADP
gujaf-119	207	14	guiding	guide	VERB
gujaf-119	207	15	principles	principle	NOUN
gujaf-119	207	16	and	and	CCONJ
gujaf-119	207	17	procedures	procedure	NOUN
gujaf-119	207	18	for	for	ADP
gujaf-119	207	19	the	the	DET
gujaf-119	207	20	preparation	preparation	NOUN
gujaf-119	207	21	and	and	CCONJ
gujaf-119	207	22	presentation	presentation	NOUN
gujaf-119	207	23	of	of	ADP
gujaf-119	207	24	financial	financial	ADJ
gujaf-119	207	25	report	report	NOUN
gujaf-119	207	26	(	(	PUNCT
gujaf-119	207	27	iasb	iasb	NOUN
gujaf-119	207	28	,	,	PUNCT
gujaf-119	207	29	2018	2018	NUM
gujaf-119	207	30	)	)	PUNCT
gujaf-119	207	31	.	.	PUNCT
gujaf-119	208	1	preparers	preparer	NOUN
gujaf-119	208	2	are	be	AUX
gujaf-119	208	3	expected	expect	VERB
gujaf-119	208	4	to	to	PART
gujaf-119	208	5	adhere	adhere	VERB
gujaf-119	208	6	to	to	ADP
gujaf-119	208	7	the	the	DET
gujaf-119	208	8	framework	framework	NOUN
gujaf-119	208	9	and	and	CCONJ
gujaf-119	208	10	standards	standard	NOUN
gujaf-119	208	11	to	to	PART
gujaf-119	208	12	improve	improve	VERB
gujaf-119	208	13	the	the	DET
gujaf-119	208	14	credibility	credibility	NOUN
gujaf-119	208	15	and	and	CCONJ
gujaf-119	208	16	decision	decision	NOUN
gujaf-119	208	17	usefulness	usefulness	NOUN
gujaf-119	208	18	of	of	ADP
gujaf-119	208	19	their	their	PRON
gujaf-119	208	20	accounting	accounting	NOUN
gujaf-119	208	21	information	information	NOUN
gujaf-119	208	22	thereby	thereby	ADV
gujaf-119	208	23	reducing	reduce	VERB
gujaf-119	208	24	information	information	NOUN
gujaf-119	208	25	asymmetry	asymmetry	NOUN
gujaf-119	208	26	.	.	PUNCT
gujaf-119	209	1	signaling	signal	VERB
gujaf-119	209	2	theory	theory	NOUN
gujaf-119	209	3	explains	explain	VERB
gujaf-119	209	4	that	that	SCONJ
gujaf-119	209	5	better	well	ADJ
gujaf-119	209	6	disclosures	disclosure	NOUN
gujaf-119	209	7	of	of	ADP
gujaf-119	209	8	accounting	accounting	NOUN
gujaf-119	209	9	information	information	NOUN
gujaf-119	209	10	reduce	reduce	VERB
gujaf-119	209	11	information	information	NOUN
gujaf-119	209	12	asymmetry	asymmetry	NOUN
gujaf-119	209	13	leading	lead	VERB
gujaf-119	209	14	to	to	ADP
gujaf-119	209	15	better	well	ADJ
gujaf-119	209	16	signals	signal	NOUN
gujaf-119	209	17	(	(	PUNCT
gujaf-119	209	18	watson	watson	PROPN
gujaf-119	209	19	,	,	PUNCT
gujaf-119	209	20	shrives	shrives	PROPN
gujaf-119	209	21	&	&	CCONJ
gujaf-119	209	22	marston	marston	PROPN
gujaf-119	209	23	2002	2002	NUM
gujaf-119	209	24	)	)	PUNCT
gujaf-119	209	25	.	.	PUNCT
gujaf-119	210	1	as	as	SCONJ
gujaf-119	210	2	established	establish	VERB
gujaf-119	210	3	from	from	ADP
gujaf-119	210	4	prior	prior	ADJ
gujaf-119	210	5	studies	study	NOUN
gujaf-119	210	6	,	,	PUNCT
gujaf-119	210	7	ifrs	ifrs	NOUN
gujaf-119	210	8	adoption	adoption	NOUN
gujaf-119	210	9	has	have	AUX
gujaf-119	210	10	increased	increase	VERB
gujaf-119	210	11	the	the	DET
gujaf-119	210	12	qualitative	qualitative	ADJ
gujaf-119	210	13	characteristics	characteristic	NOUN
gujaf-119	210	14	of	of	ADP
gujaf-119	210	15	financial	financial	ADJ
gujaf-119	210	16	data	datum	NOUN
gujaf-119	210	17	thereby	thereby	ADV
gujaf-119	210	18	leading	lead	VERB
gujaf-119	210	19	to	to	ADP
gujaf-119	210	20	better	well	ADJ
gujaf-119	210	21	quality	quality	NOUN
gujaf-119	210	22	signals	signal	NOUN
gujaf-119	210	23	.	.	PUNCT
gujaf-119	211	1	(	(	PUNCT
gujaf-119	211	2	atoyebi	atoyebi	NOUN
gujaf-119	211	3	et	et	PROPN
gujaf-119	211	4	al	al	PROPN
gujaf-119	211	5	.	.	PROPN
gujaf-119	211	6	,	,	PUNCT
gujaf-119	211	7	der	der	PROPN
gujaf-119	211	8	,	,	PUNCT
gujaf-119	211	9	masri	masri	PROPN
gujaf-119	211	10	and	and	CCONJ
gujaf-119	211	11	abubakari	abubakari	NOUN
gujaf-119	211	12	,	,	PUNCT
gujaf-119	211	13	2018	2018	NUM
gujaf-119	211	14	;	;	PUNCT
gujaf-119	211	15	ki	ki	PROPN
gujaf-119	211	16	,	,	PUNCT
gujaf-119	211	17	leem	leem	PROPN
gujaf-119	211	18	&	&	CCONJ
gujaf-119	211	19	yuk	yuk	PROPN
gujaf-119	211	20	,	,	PUNCT
gujaf-119	211	21	2019	2019	NUM
gujaf-119	211	22	,	,	PUNCT
gujaf-119	211	23	temile	temile	NOUN
gujaf-119	211	24	,	,	PUNCT
gujaf-119	211	25	2018	2018	NUM
gujaf-119	211	26	;	;	PUNCT
gujaf-119	211	27	2018	2018	NUM
gujaf-119	211	28	;)	;)	SYM
gujaf-119	211	29	.	.	PROPN
gujaf-119	212	1	3	3	X
gujaf-119	212	2	.	.	X
gujaf-119	212	3	methodology	methodology	NOUN
gujaf-119	212	4	the	the	DET
gujaf-119	212	5	study	study	NOUN
gujaf-119	212	6	adopted	adopt	VERB
gujaf-119	212	7	correlational	correlational	ADJ
gujaf-119	212	8	research	research	NOUN
gujaf-119	212	9	design	design	NOUN
gujaf-119	212	10	using	use	VERB
gujaf-119	212	11	panel	panel	NOUN
gujaf-119	212	12	data	datum	NOUN
gujaf-119	212	13	from	from	ADP
gujaf-119	212	14	a	a	DET
gujaf-119	212	15	sample	sample	NOUN
gujaf-119	212	16	of	of	ADP
gujaf-119	212	17	fifteen	fifteen	NUM
gujaf-119	212	18	of	of	ADP
gujaf-119	212	19	the	the	DET
gujaf-119	212	20	twenty	twenty	NUM
gujaf-119	212	21	-	-	PUNCT
gujaf-119	212	22	six	six	NUM
gujaf-119	212	23	(	(	PUNCT
gujaf-119	212	24	26	26	NUM
gujaf-119	212	25	)	)	PUNCT
gujaf-119	212	26	insurance	insurance	NOUN
gujaf-119	212	27	firms	firm	NOUN
gujaf-119	212	28	listed	list	VERB
gujaf-119	212	29	on	on	ADP
gujaf-119	212	30	the	the	DET
gujaf-119	212	31	nigerian	nigerian	ADJ
gujaf-119	212	32	stock	stock	NOUN
gujaf-119	212	33	exchange	exchange	PROPN
gujaf-119	212	34	as	as	ADP
gujaf-119	212	35	at	at	ADP
gujaf-119	212	36	december	december	PROPN
gujaf-119	212	37	2020	2020	NUM
gujaf-119	212	38	.	.	PUNCT
gujaf-119	213	1	the	the	DET
gujaf-119	213	2	study	study	NOUN
gujaf-119	213	3	used	use	VERB
gujaf-119	213	4	a	a	DET
gujaf-119	213	5	filter	filter	NOUN
gujaf-119	213	6	to	to	PART
gujaf-119	213	7	adjust	adjust	VERB
gujaf-119	213	8	the	the	DET
gujaf-119	213	9	population	population	NOUN
gujaf-119	213	10	and	and	CCONJ
gujaf-119	213	11	get	get	VERB
gujaf-119	213	12	a	a	DET
gujaf-119	213	13	sample	sample	NOUN
gujaf-119	213	14	size	size	NOUN
gujaf-119	213	15	.	.	PUNCT
gujaf-119	214	1	all	all	DET
gujaf-119	214	2	insurance	insurance	NOUN
gujaf-119	214	3	companies	company	NOUN
gujaf-119	214	4	listed	list	VERB
gujaf-119	214	5	after	after	ADP
gujaf-119	214	6	2012	2012	NUM
gujaf-119	214	7	were	be	AUX
gujaf-119	214	8	excluded	exclude	VERB
gujaf-119	214	9	,	,	PUNCT
gujaf-119	214	10	also	also	ADV
gujaf-119	214	11	,	,	PUNCT
gujaf-119	214	12	insurance	insurance	NOUN
gujaf-119	214	13	firms	firm	NOUN
gujaf-119	214	14	that	that	PRON
gujaf-119	214	15	do	do	AUX
gujaf-119	214	16	not	not	PART
gujaf-119	214	17	have	have	VERB
gujaf-119	214	18	complete	complete	ADJ
gujaf-119	214	19	annual	annual	ADJ
gujaf-119	214	20	reports	report	NOUN
gujaf-119	214	21	were	be	AUX
gujaf-119	214	22	excluded	exclude	VERB
gujaf-119	214	23	.	.	PUNCT
gujaf-119	215	1	the	the	DET
gujaf-119	215	2	study	study	NOUN
gujaf-119	215	3	obtained	obtain	VERB
gujaf-119	215	4	secondary	secondary	ADJ
gujaf-119	215	5	data	datum	NOUN
gujaf-119	215	6	from	from	ADP
gujaf-119	215	7	the	the	DET
gujaf-119	215	8	annual	annual	ADJ
gujaf-119	215	9	reports	report	NOUN
gujaf-119	215	10	and	and	CCONJ
gujaf-119	215	11	accounts	account	NOUN
gujaf-119	215	12	of	of	ADP
gujaf-119	215	13	the	the	DET
gujaf-119	215	14	listed	list	VERB
gujaf-119	215	15	insurance	insurance	NOUN
gujaf-119	215	16	firms	firm	NOUN
gujaf-119	215	17	in	in	ADP
gujaf-119	215	18	nigeria	nigeria	PROPN
gujaf-119	215	19	and	and	CCONJ
gujaf-119	215	20	the	the	DET
gujaf-119	215	21	nigerian	nigerian	ADJ
gujaf-119	215	22	stock	stock	NOUN
gujaf-119	215	23	exchange	exchange	PROPN
gujaf-119	215	24	(	(	PUNCT
gujaf-119	215	25	nse	nse	NOUN
gujaf-119	215	26	)	)	PUNCT
gujaf-119	215	27	fact	fact	NOUN
gujaf-119	215	28	book	book	NOUN
gujaf-119	215	29	for	for	ADP
gujaf-119	215	30	the	the	DET
gujaf-119	215	31	period	period	NOUN
gujaf-119	215	32	of	of	ADP
gujaf-119	215	33	nine	nine	NUM
gujaf-119	215	34	(	(	PUNCT
gujaf-119	215	35	9	9	NUM
gujaf-119	215	36	)	)	PUNCT
gujaf-119	215	37	years	year	NOUN
gujaf-119	215	38	from	from	ADP
gujaf-119	215	39	2012	2012	NUM
gujaf-119	215	40	to	to	ADP
gujaf-119	215	41	2020	2020	NUM
gujaf-119	215	42	.	.	PUNCT
gujaf-119	216	1	the	the	DET
gujaf-119	216	2	hypotheses	hypothesis	NOUN
gujaf-119	216	3	formulated	formulate	VERB
gujaf-119	216	4	were	be	AUX
gujaf-119	216	5	tested	test	VERB
gujaf-119	216	6	using	use	VERB
gujaf-119	216	7	ohlson	ohlson	PROPN
gujaf-119	216	8	’s	’s	PART
gujaf-119	216	9	(	(	PUNCT
gujaf-119	216	10	1999	1999	NUM
gujaf-119	216	11	)	)	PUNCT
gujaf-119	216	12	model	model	NOUN
gujaf-119	216	13	.	.	PUNCT
gujaf-119	217	1	also	also	ADV
gujaf-119	217	2	,	,	PUNCT
gujaf-119	217	3	multiple	multiple	ADJ
gujaf-119	217	4	regression	regression	NOUN
gujaf-119	217	5	in	in	ADP
gujaf-119	217	6	line	line	NOUN
gujaf-119	217	7	with	with	ADP
gujaf-119	217	8	ohlson	ohlson	NOUN
gujaf-119	217	9	(	(	PUNCT
gujaf-119	217	10	1995	1995	NUM
gujaf-119	217	11	)	)	PUNCT
gujaf-119	217	12	price	price	NOUN
gujaf-119	217	13	model	model	NOUN
gujaf-119	217	14	was	be	AUX
gujaf-119	217	15	employed	employ	VERB
gujaf-119	217	16	.	.	PUNCT
gujaf-119	218	1	the	the	DET
gujaf-119	218	2	information	information	NOUN
gujaf-119	218	3	gathered	gather	VERB
gujaf-119	218	4	was	be	AUX
gujaf-119	218	5	summarized	summarize	VERB
gujaf-119	218	6	using	use	VERB
gujaf-119	218	7	descriptive	descriptive	ADJ
gujaf-119	218	8	statistics	statistic	NOUN
gujaf-119	218	9	and	and	CCONJ
gujaf-119	218	10	evaluated	evaluate	VERB
gujaf-119	218	11	using	use	VERB
gujaf-119	218	12	stata	stata	NOUN
gujaf-119	218	13	version	version	NOUN
gujaf-119	218	14	13	13	NUM
gujaf-119	218	15	.	.	PUNCT
gujaf-119	218	16	3.1	3.1	NUM
gujaf-119	218	17	model	model	NOUN
gujaf-119	218	18	specification	specification	NOUN
gujaf-119	218	19	and	and	CCONJ
gujaf-119	218	20	variables	variable	NOUN
gujaf-119	218	21	measurement	measurement	VERB
gujaf-119	218	22	7	7	NUM
gujaf-119	218	23	the	the	DET
gujaf-119	218	24	study	study	NOUN
gujaf-119	218	25	employed	employ	VERB
gujaf-119	218	26	modified	modify	VERB
gujaf-119	218	27	ohlson	ohlson	NOUN
gujaf-119	218	28	(	(	PUNCT
gujaf-119	218	29	1995	1995	NUM
gujaf-119	218	30	)	)	PUNCT
gujaf-119	218	31	price	price	NOUN
gujaf-119	218	32	model	model	NOUN
gujaf-119	218	33	to	to	PART
gujaf-119	218	34	examine	examine	VERB
gujaf-119	218	35	the	the	DET
gujaf-119	218	36	value	value	NOUN
gujaf-119	218	37	relevance	relevance	NOUN
gujaf-119	218	38	of	of	ADP
gujaf-119	218	39	accounting	account	VERB
gujaf-119	218	40	information	information	NOUN
gujaf-119	218	41	during	during	ADP
gujaf-119	218	42	the	the	DET
gujaf-119	218	43	period	period	NOUN
gujaf-119	218	44	of	of	ADP
gujaf-119	218	45	the	the	DET
gujaf-119	218	46	study	study	NOUN
gujaf-119	218	47	.	.	PUNCT
gujaf-119	219	1	according	accord	VERB
gujaf-119	219	2	to	to	ADP
gujaf-119	219	3	ohlson	ohlson	NOUN
gujaf-119	219	4	(	(	PUNCT
gujaf-119	219	5	1995	1995	NUM
gujaf-119	219	6	)	)	PUNCT
gujaf-119	219	7	,	,	PUNCT
gujaf-119	219	8	the	the	DET
gujaf-119	219	9	value	value	NOUN
gujaf-119	219	10	of	of	ADP
gujaf-119	219	11	firms	firm	NOUN
gujaf-119	219	12	’	'	PUNCT
gujaf-119	219	13	equity	equity	NOUN
gujaf-119	219	14	can	can	AUX
gujaf-119	219	15	be	be	AUX
gujaf-119	219	16	expressed	express	VERB
gujaf-119	219	17	as	as	ADP
gujaf-119	219	18	a	a	DET
gujaf-119	219	19	function	function	NOUN
gujaf-119	219	20	of	of	ADP
gujaf-119	219	21	its	its	PRON
gujaf-119	219	22	earnings	earning	NOUN
gujaf-119	219	23	and	and	CCONJ
gujaf-119	219	24	book	book	NOUN
gujaf-119	219	25	values	value	NOUN
gujaf-119	219	26	as	as	SCONJ
gujaf-119	219	27	follows	follow	VERB
gujaf-119	219	28	:	:	PUNCT
gujaf-119	219	29	share	share	VERB
gujaf-119	219	30	priceit	priceit	NOUN
gujaf-119	220	1	=	=	PUNCT
gujaf-119	220	2	α	α	PROPN
gujaf-119	220	3	+	+	CCONJ
gujaf-119	220	4	β1bvpsit+	β1bvpsit+	ADJ
gujaf-119	220	5	β2	β2	NOUN
gujaf-119	220	6	epsit	epsit	VERB
gujaf-119	220	7	+	+	CCONJ
gujaf-119	220	8	εit	εit	VERB
gujaf-119	220	9	this	this	DET
gujaf-119	220	10	study	study	NOUN
gujaf-119	220	11	therefore	therefore	ADV
gujaf-119	220	12	modified	modify	VERB
gujaf-119	220	13	the	the	DET
gujaf-119	220	14	ohlson	ohlson	NOUN
gujaf-119	220	15	model	model	NOUN
gujaf-119	220	16	to	to	PART
gujaf-119	220	17	include	include	VERB
gujaf-119	220	18	level	level	NOUN
gujaf-119	220	19	of	of	ADP
gujaf-119	220	20	ifrs	ifrs	NOUN
gujaf-119	220	21	4	4	NUM
gujaf-119	220	22	:	:	PUNCT
gujaf-119	220	23	insurance	insurance	NOUN
gujaf-119	220	24	contracts	contract	NOUN
gujaf-119	220	25	disclosures	disclosure	NOUN
gujaf-119	220	26	,	,	PUNCT
gujaf-119	220	27	which	which	PRON
gujaf-119	220	28	the	the	DET
gujaf-119	220	29	modified	modify	VERB
gujaf-119	220	30	model	model	NOUN
gujaf-119	220	31	is	be	AUX
gujaf-119	220	32	represented	represent	VERB
gujaf-119	220	33	as	as	SCONJ
gujaf-119	220	34	follows	follow	VERB
gujaf-119	220	35	;	;	PUNCT
gujaf-119	220	36	share	share	VERB
gujaf-119	220	37	priceit	priceit	NOUN
gujaf-119	220	38	=	=	PUNCT
gujaf-119	220	39	α	α	PROPN
gujaf-119	220	40	+	+	CCONJ
gujaf-119	220	41	β1bvps+	β1bvps+	ADJ
gujaf-119	220	42	β2	β2	NOUN
gujaf-119	220	43	epsit	epsit	VERB
gujaf-119	220	44	+	+	CCONJ
gujaf-119	220	45	β3	β3	VERB
gujaf-119	220	46	cindxit	cindxit	NOUN
gujaf-119	220	47	+	+	CCONJ
gujaf-119	220	48	εit	εit	VERB
gujaf-119	220	49	…	…	PUNCT
gujaf-119	220	50	…	…	SYM
gujaf-119	220	51	…	…	PUNCT
gujaf-119	220	52	…	…	PUNCT
gujaf-119	220	53	……	……	NOUN
gujaf-119	220	54	……	……	NOUN
gujaf-119	220	55	……	……	NOUN
gujaf-119	220	56	……	……	NOUN
gujaf-119	220	57	…	…	PUNCT
gujaf-119	220	58	(	(	PUNCT
gujaf-119	220	59	1	1	NUM
gujaf-119	220	60	)	)	PUNCT
gujaf-119	220	61	for	for	ADP
gujaf-119	220	62	comparison	comparison	NOUN
gujaf-119	220	63	between	between	ADP
gujaf-119	220	64	high	high	ADJ
gujaf-119	220	65	and	and	CCONJ
gujaf-119	220	66	low	low	ADJ
gujaf-119	220	67	compliance	compliance	NOUN
gujaf-119	220	68	with	with	ADP
gujaf-119	220	69	ifrs	ifrs	PROPN
gujaf-119	220	70	4	4	NUM
gujaf-119	220	71	,	,	PUNCT
gujaf-119	220	72	the	the	DET
gujaf-119	220	73	models	model	NOUN
gujaf-119	220	74	are	be	AUX
gujaf-119	220	75	;	;	PUNCT
gujaf-119	220	76	share	share	NOUN
gujaf-119	220	77	price	price	NOUN
gujaf-119	220	78	(	(	PUNCT
gujaf-119	220	79	high)it	high)it	NOUN
gujaf-119	220	80	=	=	SYM
gujaf-119	220	81	α	α	PROPN
gujaf-119	220	82	+	+	CCONJ
gujaf-119	220	83	β1bvpsit+	β1bvpsit+	ADJ
gujaf-119	220	84	β2	β2	NOUN
gujaf-119	220	85	epsit	epsit	VERB
gujaf-119	220	86	+	+	CCONJ
gujaf-119	220	87	εit	εit	NOUN
gujaf-119	220	88	…	…	PUNCT
gujaf-119	220	89	…	…	PUNCT
gujaf-119	220	90	…	…	PUNCT
gujaf-119	220	91	…	…	PUNCT
gujaf-119	220	92	…	…	PUNCT
gujaf-119	220	93	…	…	PUNCT
gujaf-119	220	94	……	……	NOUN
gujaf-119	220	95	……	……	NOUN
gujaf-119	220	96	……	……	NOUN
gujaf-119	220	97	...	...	PUNCT
gujaf-119	220	98	……	……	NOUN
gujaf-119	220	99	.	.	PUNCT
gujaf-119	221	1	(	(	PUNCT
gujaf-119	221	2	2	2	X
gujaf-119	221	3	)	)	PUNCT
gujaf-119	221	4	share	share	NOUN
gujaf-119	221	5	price	price	NOUN
gujaf-119	221	6	(	(	PUNCT
gujaf-119	221	7	low)it	low)it	NOUN
gujaf-119	221	8	=	=	SYM
gujaf-119	221	9	α	α	PROPN
gujaf-119	221	10	+	+	CCONJ
gujaf-119	221	11	β1bvpsit+	β1bvpsit+	ADJ
gujaf-119	221	12	β2	β2	NOUN
gujaf-119	221	13	epsit	epsit	VERB
gujaf-119	221	14	+	+	CCONJ
gujaf-119	221	15	εit	εit	NOUN
gujaf-119	221	16	…	…	PUNCT
gujaf-119	221	17	…	…	PUNCT
gujaf-119	221	18	…	…	PUNCT
gujaf-119	221	19	…	…	PUNCT
gujaf-119	221	20	…	…	PUNCT
gujaf-119	221	21	…	…	PUNCT
gujaf-119	221	22	……	……	NOUN
gujaf-119	221	23	……	……	NOUN
gujaf-119	221	24	……	……	NOUN
gujaf-119	221	25	……	……	NOUN
gujaf-119	221	26	……	……	NOUN
gujaf-119	221	27	.	.	PUNCT
gujaf-119	222	1	(	(	PUNCT
gujaf-119	222	2	3	3	NUM
gujaf-119	222	3	)	)	PUNCT
gujaf-119	222	4	where	where	SCONJ
gujaf-119	222	5	,	,	PUNCT
gujaf-119	222	6	share	share	NOUN
gujaf-119	222	7	price	price	NOUN
gujaf-119	222	8	=	=	NOUN
gujaf-119	222	9	market	market	NOUN
gujaf-119	222	10	price	price	NOUN
gujaf-119	222	11	per	per	ADP
gujaf-119	222	12	share	share	NOUN
gujaf-119	222	13	,	,	PUNCT
gujaf-119	222	14	bvps	bvps	NOUN
gujaf-119	222	15	=	=	SYM
gujaf-119	222	16	book	book	NOUN
gujaf-119	222	17	value	value	NOUN
gujaf-119	222	18	per	per	ADP
gujaf-119	222	19	share	share	NOUN
gujaf-119	222	20	eps	eps	X
gujaf-119	222	21	=	=	NOUN
gujaf-119	222	22	earnings	earning	NOUN
gujaf-119	222	23	per	per	ADP
gujaf-119	222	24	share	share	NOUN
gujaf-119	222	25	,	,	PUNCT
gujaf-119	222	26	cindx	cindx	ADJ
gujaf-119	222	27	=	=	SYM
gujaf-119	222	28	level	level	NOUN
gujaf-119	222	29	of	of	ADP
gujaf-119	222	30	ifrs	ifrs	NOUN
gujaf-119	222	31	4	4	NUM
gujaf-119	222	32	disclosure	disclosure	NOUN
gujaf-119	222	33	share	share	NOUN
gujaf-119	222	34	price	price	NOUN
gujaf-119	222	35	(	(	PUNCT
gujaf-119	222	36	high	high	ADJ
gujaf-119	222	37	)	)	PUNCT
gujaf-119	222	38	=	=	NOUN
gujaf-119	222	39	market	market	NOUN
gujaf-119	222	40	price	price	NOUN
gujaf-119	222	41	per	per	ADP
gujaf-119	222	42	share	share	NOUN
gujaf-119	222	43	of	of	ADP
gujaf-119	222	44	high	high	ADJ
gujaf-119	222	45	compliance	compliance	NOUN
gujaf-119	222	46	firms	firm	NOUN
gujaf-119	222	47	share	share	VERB
gujaf-119	222	48	price	price	NOUN
gujaf-119	222	49	(	(	PUNCT
gujaf-119	222	50	low	low	ADJ
gujaf-119	222	51	)	)	PUNCT
gujaf-119	222	52	=	=	SYM
gujaf-119	222	53	market	market	NOUN
gujaf-119	222	54	price	price	NOUN
gujaf-119	222	55	per	per	ADP
gujaf-119	222	56	share	share	NOUN
gujaf-119	222	57	of	of	ADP
gujaf-119	222	58	low	low	ADJ
gujaf-119	222	59	compliance	compliance	NOUN
gujaf-119	222	60	firms	firm	NOUN
gujaf-119	222	61	α	α	X
gujaf-119	222	62	=	=	X
gujaf-119	222	63	intercept	intercept	NOUN
gujaf-119	222	64	β1β3	β1β3	SYM
gujaf-119	222	65	=	=	NOUN
gujaf-119	222	66	coefficients	coefficient	NOUN
gujaf-119	222	67	of	of	ADP
gujaf-119	222	68	independent	independent	ADJ
gujaf-119	222	69	variables	variable	NOUN
gujaf-119	222	70	ε	ε	PROPN
gujaf-119	222	71	=	=	NOUN
gujaf-119	222	72	error	error	NOUN
gujaf-119	222	73	term	term	NOUN
gujaf-119	222	74	the	the	DET
gujaf-119	222	75	book	book	NOUN
gujaf-119	222	76	value	value	NOUN
gujaf-119	222	77	per	per	ADP
gujaf-119	222	78	share	share	NOUN
gujaf-119	222	79	(	(	PUNCT
gujaf-119	222	80	bvps	bvps	PROPN
gujaf-119	222	81	)	)	PUNCT
gujaf-119	222	82	was	be	AUX
gujaf-119	222	83	arrived	arrive	VERB
gujaf-119	222	84	at	at	ADP
gujaf-119	222	85	by	by	ADP
gujaf-119	222	86	dividing	divide	VERB
gujaf-119	222	87	the	the	DET
gujaf-119	222	88	shareholders	shareholder	NOUN
gujaf-119	222	89	’	'	PUNCT
gujaf-119	222	90	fund	fund	NOUN
gujaf-119	222	91	of	of	ADP
gujaf-119	222	92	each	each	DET
gujaf-119	222	93	firm	firm	NOUN
gujaf-119	222	94	with	with	ADP
gujaf-119	222	95	the	the	DET
gujaf-119	222	96	number	number	NOUN
gujaf-119	222	97	of	of	ADP
gujaf-119	222	98	outstanding	outstanding	ADJ
gujaf-119	222	99	ordinary	ordinary	ADJ
gujaf-119	222	100	shares	share	NOUN
gujaf-119	222	101	in	in	ADP
gujaf-119	222	102	issue	issue	NOUN
gujaf-119	222	103	for	for	ADP
gujaf-119	222	104	each	each	DET
gujaf-119	222	105	firm	firm	NOUN
gujaf-119	222	106	.	.	PUNCT
gujaf-119	223	1	earnings	earning	NOUN
gujaf-119	223	2	per	per	ADP
gujaf-119	223	3	share	share	NOUN
gujaf-119	223	4	(	(	PUNCT
gujaf-119	223	5	eps	eps	PROPN
gujaf-119	223	6	)	)	PUNCT
gujaf-119	223	7	was	be	AUX
gujaf-119	223	8	arrived	arrive	VERB
gujaf-119	223	9	at	at	ADP
gujaf-119	223	10	by	by	ADP
gujaf-119	223	11	dividing	divide	VERB
gujaf-119	223	12	earnings	earning	NOUN
gujaf-119	223	13	by	by	ADP
gujaf-119	223	14	number	number	NOUN
gujaf-119	223	15	of	of	ADP
gujaf-119	223	16	outstanding	outstanding	ADJ
gujaf-119	223	17	ordinary	ordinary	ADJ
gujaf-119	223	18	shares	share	NOUN
gujaf-119	223	19	in	in	ADP
gujaf-119	223	20	issue	issue	NOUN
gujaf-119	223	21	for	for	ADP
gujaf-119	223	22	each	each	DET
gujaf-119	223	23	firm	firm	NOUN
gujaf-119	223	24	.	.	PUNCT
gujaf-119	224	1	for	for	ADP
gujaf-119	224	2	price	price	NOUN
gujaf-119	224	3	per	per	ADP
gujaf-119	224	4	share	share	NOUN
gujaf-119	224	5	,	,	PUNCT
gujaf-119	224	6	the	the	DET
gujaf-119	224	7	study	study	NOUN
gujaf-119	224	8	made	make	VERB
gujaf-119	224	9	use	use	NOUN
gujaf-119	224	10	of	of	ADP
gujaf-119	224	11	the	the	DET
gujaf-119	224	12	selected	select	VERB
gujaf-119	224	13	firms	firm	NOUN
gujaf-119	224	14	’	’	PART
gujaf-119	224	15	market	market	NOUN
gujaf-119	224	16	share	share	NOUN
gujaf-119	224	17	prices	price	NOUN
gujaf-119	224	18	at	at	ADP
gujaf-119	224	19	exactly	exactly	ADV
gujaf-119	224	20	three	three	NUM
gujaf-119	224	21	months	month	NOUN
gujaf-119	224	22	after	after	SCONJ
gujaf-119	224	23	accounting	accounting	NOUN
gujaf-119	224	24	year	year	NOUN
gujaf-119	224	25	ends	end	VERB
gujaf-119	224	26	.	.	PUNCT
gujaf-119	225	1	the	the	DET
gujaf-119	225	2	level	level	NOUN
gujaf-119	225	3	of	of	ADP
gujaf-119	225	4	disclosure	disclosure	NOUN
gujaf-119	225	5	provided	provide	VERB
gujaf-119	225	6	by	by	ADP
gujaf-119	225	7	listed	list	VERB
gujaf-119	225	8	insurance	insurance	NOUN
gujaf-119	225	9	firms	firm	NOUN
gujaf-119	225	10	was	be	AUX
gujaf-119	225	11	measured	measure	VERB
gujaf-119	225	12	using	use	VERB
gujaf-119	225	13	a	a	DET
gujaf-119	225	14	disclosure	disclosure	NOUN
gujaf-119	225	15	index	index	NOUN
gujaf-119	225	16	.	.	PUNCT
gujaf-119	226	1	the	the	DET
gujaf-119	226	2	index	index	NOUN
gujaf-119	226	3	was	be	AUX
gujaf-119	226	4	adopted	adopt	VERB
gujaf-119	226	5	from	from	ADP
gujaf-119	226	6	that	that	PRON
gujaf-119	226	7	of	of	ADP
gujaf-119	226	8	bagudo	bagudo	NOUN
gujaf-119	226	9	,	,	PUNCT
gujaf-119	226	10	(	(	PUNCT
gujaf-119	226	11	2016	2016	NUM
gujaf-119	226	12	)	)	PUNCT
gujaf-119	226	13	who	who	PRON
gujaf-119	226	14	constructed	construct	VERB
gujaf-119	226	15	the	the	DET
gujaf-119	226	16	index	index	NOUN
gujaf-119	226	17	by	by	ADP
gujaf-119	226	18	developing	develop	VERB
gujaf-119	226	19	a	a	DET
gujaf-119	226	20	checklist	checklist	NOUN
gujaf-119	226	21	based	base	VERB
gujaf-119	226	22	on	on	ADP
gujaf-119	226	23	the	the	DET
gujaf-119	226	24	text	text	NOUN
gujaf-119	226	25	of	of	ADP
gujaf-119	226	26	ifrs	ifrs	PROPN
gujaf-119	226	27	4	4	NUM
gujaf-119	226	28	to	to	PART
gujaf-119	226	29	ensure	ensure	VERB
gujaf-119	226	30	that	that	SCONJ
gujaf-119	226	31	the	the	DET
gujaf-119	226	32	index	index	NOUN
gujaf-119	226	33	encompassed	encompass	VERB
gujaf-119	226	34	all	all	PRON
gujaf-119	226	35	of	of	ADP
gujaf-119	226	36	the	the	DET
gujaf-119	226	37	requirements	requirement	NOUN
gujaf-119	226	38	of	of	ADP
gujaf-119	226	39	the	the	DET
gujaf-119	226	40	standard	standard	NOUN
gujaf-119	226	41	.	.	PUNCT
gujaf-119	227	1	thus	thus	ADV
gujaf-119	227	2	,	,	PUNCT
gujaf-119	227	3	the	the	DET
gujaf-119	227	4	number	number	NOUN
gujaf-119	227	5	of	of	ADP
gujaf-119	227	6	items	item	NOUN
gujaf-119	227	7	included	include	VERB
gujaf-119	227	8	in	in	ADP
gujaf-119	227	9	the	the	DET
gujaf-119	227	10	current	current	ADJ
gujaf-119	227	11	study	study	NOUN
gujaf-119	227	12	’s	’s	PART
gujaf-119	227	13	index	index	NOUN
gujaf-119	227	14	was	be	AUX
gujaf-119	227	15	determined	determine	VERB
gujaf-119	227	16	by	by	ADP
gujaf-119	227	17	the	the	DET
gujaf-119	227	18	standard	standard	NOUN
gujaf-119	227	19	itself	itself	PRON
gujaf-119	227	20	.	.	PUNCT
gujaf-119	228	1	the	the	DET
gujaf-119	228	2	resulting	result	VERB
gujaf-119	228	3	checklist	checklist	NOUN
gujaf-119	228	4	includes	include	VERB
gujaf-119	228	5	25	25	NUM
gujaf-119	228	6	items	item	NOUN
gujaf-119	228	7	spread	spread	VERB
gujaf-119	228	8	across	across	ADP
gujaf-119	228	9	different	different	ADJ
gujaf-119	228	10	categories	category	NOUN
gujaf-119	228	11	of	of	ADP
gujaf-119	228	12	information	information	NOUN
gujaf-119	228	13	.	.	PUNCT
gujaf-119	229	1	each	each	DET
gujaf-119	229	2	firm	firm	NOUN
gujaf-119	229	3	’s	’s	PART
gujaf-119	229	4	annual	annual	ADJ
gujaf-119	229	5	report	report	NOUN
gujaf-119	229	6	was	be	AUX
gujaf-119	229	7	examined	examine	VERB
gujaf-119	229	8	for	for	ADP
gujaf-119	229	9	these	these	DET
gujaf-119	229	10	items	item	NOUN
gujaf-119	229	11	and	and	CCONJ
gujaf-119	229	12	an	an	DET
gujaf-119	229	13	un	un	ADJ
gujaf-119	229	14	-	-	ADJ
gujaf-119	229	15	weighted	weight	VERB
gujaf-119	229	16	disclosure	disclosure	NOUN
gujaf-119	229	17	index	index	NOUN
gujaf-119	229	18	was	be	AUX
gujaf-119	229	19	calculated	calculate	VERB
gujaf-119	229	20	.	.	PUNCT
gujaf-119	230	1	high	high	ADJ
gujaf-119	230	2	and	and	CCONJ
gujaf-119	230	3	low	low	ADJ
gujaf-119	230	4	disclosure	disclosure	NOUN
gujaf-119	230	5	levels	level	NOUN
gujaf-119	230	6	are	be	AUX
gujaf-119	230	7	determined	determine	VERB
gujaf-119	230	8	relative	relative	ADJ
gujaf-119	230	9	to	to	ADP
gujaf-119	230	10	the	the	DET
gujaf-119	230	11	mean	mean	NOUN
gujaf-119	230	12	.	.	PUNCT
gujaf-119	231	1	4	4	X
gujaf-119	231	2	.	.	NOUN
gujaf-119	231	3	results	result	NOUN
gujaf-119	231	4	and	and	CCONJ
gujaf-119	231	5	discussions	discussion	NOUN
gujaf-119	231	6	table	table	NOUN
gujaf-119	231	7	1	1	NUM
gujaf-119	231	8	:	:	PUNCT
gujaf-119	231	9	descriptive	descriptive	ADJ
gujaf-119	231	10	statistics	statistic	NOUN
gujaf-119	231	11	overall	overall	ADJ
gujaf-119	231	12	high	high	ADJ
gujaf-119	231	13	compliance	compliance	NOUN
gujaf-119	231	14	low	low	ADJ
gujaf-119	231	15	compliance	compliance	NOUN
gujaf-119	232	1	n	n	NOUN
gujaf-119	232	2	mean	mean	VERB
gujaf-119	232	3	sd	sd	ADP
gujaf-119	232	4	min	min	PROPN
gujaf-119	232	5	max	max	PROPN
gujaf-119	232	6	n	n	ADV
gujaf-119	232	7	mean	mean	VERB
gujaf-119	232	8	sd	sd	ADP
gujaf-119	232	9	min	min	PROPN
gujaf-119	232	10	max	max	PROPN
gujaf-119	232	11	n	n	ADV
gujaf-119	232	12	mean	mean	VERB
gujaf-119	232	13	sd	sd	ADP
gujaf-119	232	14	min	min	PROPN
gujaf-119	232	15	max	max	PROPN
gujaf-119	232	16	share	share	PROPN
gujaf-119	232	17	price	price	NOUN
gujaf-119	232	18	135	135	NUM
gujaf-119	232	19	0.623	0.623	NUM
gujaf-119	232	20	0.533	0.533	NUM
gujaf-119	232	21	0.2	0.2	NUM
gujaf-119	232	22	3.05	3.05	NUM
gujaf-119	232	23	57	57	NUM
gujaf-119	232	24	0.717	0.717	NUM
gujaf-119	232	25	0.689	0.689	NUM
gujaf-119	232	26	0.2	0.2	NUM
gujaf-119	232	27	3.05	3.05	NUM
gujaf-119	232	28	78	78	NUM
gujaf-119	232	29	0.553	0.553	NUM
gujaf-119	232	30	0.373	0.373	NUM
gujaf-119	232	31	0.2	0.2	NUM
gujaf-119	232	32	2.63	2.63	NUM
gujaf-119	232	33	eps	eps	ADP
gujaf-119	232	34	135	135	NUM
gujaf-119	232	35	1.39	1.39	NUM
gujaf-119	232	36	0.318	0.318	NUM
gujaf-119	232	37	-1.4	-1.4	NUM
gujaf-119	232	38	1.477	1.477	NUM
gujaf-119	232	39	57	57	NUM
gujaf-119	232	40	0.283	0.283	NUM
gujaf-119	232	41	0.372	0.372	NUM
gujaf-119	232	42	-0.22	-0.22	NUM
gujaf-119	232	43	1.477	1.477	NUM
gujaf-119	232	44	78	78	NUM
gujaf-119	232	45	0.069	0.069	NUM
gujaf-119	232	46	0.237	0.237	NUM
gujaf-119	232	47	-1.4	-1.4	NUM
gujaf-119	232	48	1	1	NUM
gujaf-119	232	49	bvps	bvps	PROPN
gujaf-119	232	50	135	135	NUM
gujaf-119	232	51	1.424	1.424	NUM
gujaf-119	232	52	1.421	1.421	NUM
gujaf-119	232	53	0.286	0.286	NUM
gujaf-119	232	54	9.77	9.77	NUM
gujaf-119	232	55	57	57	NUM
gujaf-119	232	56	1.904	1.904	NUM
gujaf-119	232	57	1.644	1.644	NUM
gujaf-119	232	58	0.285	0.285	NUM
gujaf-119	232	59	7.60	7.60	NUM
gujaf-119	232	60	78	78	NUM
gujaf-119	232	61	1.07	1.07	NUM
gujaf-119	232	62	1.2	1.2	NUM
gujaf-119	232	63	0.298	0.298	NUM
gujaf-119	232	64	9.77	9.77	NUM
gujaf-119	232	65	ifrs4dx	ifrs4dx	NOUN
gujaf-119	232	66	135	135	NUM
gujaf-119	232	67	0.683	0.683	NUM
gujaf-119	232	68	0.057	0.057	NUM
gujaf-119	232	69	0.56	0.56	NUM
gujaf-119	232	70	0.8	0.8	NUM
gujaf-119	232	71	source	source	NOUN
gujaf-119	232	72	:	:	PUNCT
gujaf-119	232	73	output	output	NOUN
gujaf-119	232	74	of	of	ADP
gujaf-119	232	75	summary	summary	NOUN
gujaf-119	232	76	of	of	ADP
gujaf-119	232	77	statistics	statistic	NOUN
gujaf-119	232	78	obtained	obtain	VERB
gujaf-119	232	79	from	from	ADP
gujaf-119	232	80	stata	stata	NOUN
gujaf-119	232	81	13	13	NUM
gujaf-119	232	82	,	,	PUNCT
gujaf-119	232	83	2021	2021	NUM
gujaf-119	232	84	8	8	NUM
gujaf-119	232	85	table	table	NOUN
gujaf-119	232	86	1	1	NUM
gujaf-119	232	87	shows	show	VERB
gujaf-119	232	88	the	the	DET
gujaf-119	232	89	descriptive	descriptive	ADJ
gujaf-119	232	90	statistics	statistic	NOUN
gujaf-119	232	91	for	for	ADP
gujaf-119	232	92	all	all	DET
gujaf-119	232	93	variables	variable	NOUN
gujaf-119	232	94	.	.	PUNCT
gujaf-119	233	1	the	the	DET
gujaf-119	233	2	average	average	ADJ
gujaf-119	233	3	share	share	NOUN
gujaf-119	233	4	price	price	NOUN
gujaf-119	233	5	of	of	ADP
gujaf-119	233	6	the	the	DET
gujaf-119	233	7	sample	sample	NOUN
gujaf-119	233	8	insurance	insurance	NOUN
gujaf-119	233	9	firms	firm	NOUN
gujaf-119	233	10	is	be	AUX
gujaf-119	233	11	n0.73	n0.73	ADJ
gujaf-119	233	12	with	with	ADP
gujaf-119	233	13	a	a	DET
gujaf-119	233	14	minimum	minimum	NOUN
gujaf-119	233	15	and	and	CCONJ
gujaf-119	233	16	maximum	maximum	NOUN
gujaf-119	233	17	of	of	ADP
gujaf-119	233	18	n0.21	n0.21	PROPN
gujaf-119	233	19	and	and	CCONJ
gujaf-119	233	20	n	n	CCONJ
gujaf-119	233	21	2.94	2.94	NUM
gujaf-119	233	22	respectively	respectively	ADV
gujaf-119	233	23	.	.	PUNCT
gujaf-119	234	1	the	the	DET
gujaf-119	234	2	average	average	ADJ
gujaf-119	234	3	value	value	NOUN
gujaf-119	234	4	of	of	ADP
gujaf-119	234	5	0.73	0.73	NUM
gujaf-119	234	6	per	per	ADP
gujaf-119	234	7	share	share	NOUN
gujaf-119	234	8	is	be	AUX
gujaf-119	234	9	an	an	DET
gujaf-119	234	10	indication	indication	NOUN
gujaf-119	234	11	that	that	SCONJ
gujaf-119	234	12	the	the	DET
gujaf-119	234	13	share	share	NOUN
gujaf-119	234	14	prices	price	NOUN
gujaf-119	234	15	of	of	ADP
gujaf-119	234	16	the	the	DET
gujaf-119	234	17	listed	list	VERB
gujaf-119	234	18	insurance	insurance	NOUN
gujaf-119	234	19	firms	firm	NOUN
gujaf-119	234	20	in	in	ADP
gujaf-119	234	21	nigeria	nigeria	PROPN
gujaf-119	234	22	does	do	AUX
gujaf-119	234	23	not	not	PART
gujaf-119	234	24	appreciate	appreciate	VERB
gujaf-119	234	25	much	much	ADJ
gujaf-119	234	26	.	.	PUNCT
gujaf-119	235	1	the	the	DET
gujaf-119	235	2	results	result	NOUN
gujaf-119	235	3	also	also	ADV
gujaf-119	235	4	reveal	reveal	VERB
gujaf-119	235	5	a	a	DET
gujaf-119	235	6	standard	standard	ADJ
gujaf-119	235	7	deviation	deviation	NOUN
gujaf-119	235	8	of	of	ADP
gujaf-119	235	9	0.558	0.558	NUM
gujaf-119	235	10	(	(	PUNCT
gujaf-119	235	11	n	n	PRON
gujaf-119	235	12	0.56	0.56	NUM
gujaf-119	235	13	)	)	PUNCT
gujaf-119	235	14	indicating	indicate	VERB
gujaf-119	235	15	low	low	ADJ
gujaf-119	235	16	variability	variability	NOUN
gujaf-119	235	17	across	across	ADP
gujaf-119	235	18	the	the	DET
gujaf-119	235	19	firms	firm	NOUN
gujaf-119	235	20	.	.	PUNCT
gujaf-119	236	1	eps	eps	PROPN
gujaf-119	236	2	has	have	VERB
gujaf-119	236	3	a	a	DET
gujaf-119	236	4	mean	mean	NOUN
gujaf-119	236	5	of	of	ADP
gujaf-119	236	6	n	n	ADV
gujaf-119	236	7	1.39	1.39	NUM
gujaf-119	236	8	and	and	CCONJ
gujaf-119	236	9	standard	standard	ADJ
gujaf-119	236	10	deviation	deviation	NOUN
gujaf-119	236	11	of	of	ADP
gujaf-119	236	12	n0.318	n0.318	ADV
gujaf-119	236	13	.	.	PUNCT
gujaf-119	237	1	the	the	DET
gujaf-119	237	2	average	average	ADJ
gujaf-119	237	3	value	value	NOUN
gujaf-119	237	4	shows	show	VERB
gujaf-119	237	5	that	that	SCONJ
gujaf-119	237	6	the	the	DET
gujaf-119	237	7	insurance	insurance	NOUN
gujaf-119	237	8	firms	firm	NOUN
gujaf-119	237	9	are	be	AUX
gujaf-119	237	10	on	on	ADP
gujaf-119	237	11	average	average	ADJ
gujaf-119	237	12	making	make	VERB
gujaf-119	237	13	earnings	earning	NOUN
gujaf-119	237	14	of	of	ADP
gujaf-119	237	15	1.39	1.39	NUM
gujaf-119	237	16	naira	naira	NOUN
gujaf-119	237	17	per	per	ADP
gujaf-119	237	18	share	share	NOUN
gujaf-119	237	19	.	.	PUNCT
gujaf-119	238	1	from	from	ADP
gujaf-119	238	2	the	the	DET
gujaf-119	238	3	value	value	NOUN
gujaf-119	238	4	of	of	ADP
gujaf-119	238	5	the	the	DET
gujaf-119	238	6	standard	standard	ADJ
gujaf-119	238	7	deviation	deviation	NOUN
gujaf-119	238	8	,	,	PUNCT
gujaf-119	238	9	it	it	PRON
gujaf-119	238	10	can	can	AUX
gujaf-119	238	11	be	be	AUX
gujaf-119	238	12	deduced	deduce	VERB
gujaf-119	238	13	that	that	SCONJ
gujaf-119	238	14	the	the	DET
gujaf-119	238	15	eps	eps	PROPN
gujaf-119	238	16	are	be	AUX
gujaf-119	238	17	not	not	PART
gujaf-119	238	18	tightly	tightly	ADV
gujaf-119	238	19	clustered	cluster	VERB
gujaf-119	238	20	around	around	ADP
gujaf-119	238	21	the	the	DET
gujaf-119	238	22	mean	mean	NOUN
gujaf-119	238	23	of	of	ADP
gujaf-119	238	24	data	datum	NOUN
gujaf-119	238	25	under	under	ADP
gujaf-119	238	26	study	study	NOUN
gujaf-119	238	27	,	,	PUNCT
gujaf-119	238	28	invariably	invariably	ADV
gujaf-119	238	29	the	the	DET
gujaf-119	238	30	insurance	insurance	NOUN
gujaf-119	238	31	firm	firm	NOUN
gujaf-119	238	32	’s	’s	PART
gujaf-119	238	33	earnings	earning	NOUN
gujaf-119	238	34	are	be	AUX
gujaf-119	238	35	different	different	ADJ
gujaf-119	238	36	from	from	ADP
gujaf-119	238	37	firm	firm	ADJ
gujaf-119	238	38	to	to	PART
gujaf-119	238	39	firm	firm	VERB
gujaf-119	238	40	.	.	PUNCT
gujaf-119	239	1	moreover	moreover	ADV
gujaf-119	239	2	,	,	PUNCT
gujaf-119	239	3	the	the	DET
gujaf-119	239	4	minimum	minimum	ADJ
gujaf-119	239	5	value	value	NOUN
gujaf-119	239	6	is	be	AUX
gujaf-119	239	7	–	–	PUNCT
gujaf-119	239	8	n	n	DET
gujaf-119	239	9	1.4	1.4	NUM
gujaf-119	239	10	and	and	CCONJ
gujaf-119	239	11	n	n	DET
gujaf-119	239	12	1.477	1.477	NUM
gujaf-119	239	13	as	as	ADP
gujaf-119	239	14	maximum	maximum	ADJ
gujaf-119	239	15	value	value	NOUN
gujaf-119	239	16	thus	thus	ADV
gujaf-119	239	17	,	,	PUNCT
gujaf-119	239	18	it	it	PRON
gujaf-119	239	19	has	have	VERB
gujaf-119	239	20	a	a	DET
gujaf-119	239	21	large	large	ADJ
gujaf-119	239	22	range	range	NOUN
gujaf-119	239	23	of	of	ADP
gujaf-119	239	24	eps	eps	PROPN
gujaf-119	239	25	reading	reading	NOUN
gujaf-119	239	26	from	from	ADP
gujaf-119	239	27	the	the	DET
gujaf-119	239	28	minimum	minimum	ADJ
gujaf-119	239	29	and	and	CCONJ
gujaf-119	239	30	maximum	maximum	ADJ
gujaf-119	239	31	values	value	NOUN
gujaf-119	239	32	.	.	PUNCT
gujaf-119	240	1	the	the	DET
gujaf-119	240	2	results	result	NOUN
gujaf-119	240	3	also	also	ADV
gujaf-119	240	4	show	show	VERB
gujaf-119	240	5	that	that	DET
gujaf-119	240	6	bvps	bvps	PROPN
gujaf-119	240	7	has	have	VERB
gujaf-119	240	8	a	a	DET
gujaf-119	240	9	mean	mean	NOUN
gujaf-119	240	10	of	of	ADP
gujaf-119	240	11	n	n	ADV
gujaf-119	240	12	1.424	1.424	NUM
gujaf-119	240	13	with	with	ADP
gujaf-119	240	14	a	a	DET
gujaf-119	240	15	standard	standard	ADJ
gujaf-119	240	16	deviation	deviation	NOUN
gujaf-119	240	17	of	of	ADP
gujaf-119	240	18	n1.42	n1.42	PROPN
gujaf-119	240	19	,	,	PUNCT
gujaf-119	240	20	which	which	PRON
gujaf-119	240	21	reflects	reflect	VERB
gujaf-119	240	22	that	that	PRON
gujaf-119	240	23	bvps	bvps	PROPN
gujaf-119	240	24	values	value	NOUN
gujaf-119	240	25	are	be	AUX
gujaf-119	240	26	not	not	PART
gujaf-119	240	27	widely	widely	ADV
gujaf-119	240	28	spread	spread	VERB
gujaf-119	240	29	around	around	ADP
gujaf-119	240	30	the	the	DET
gujaf-119	240	31	mean	mean	NOUN
gujaf-119	240	32	.	.	PUNCT
gujaf-119	241	1	the	the	DET
gujaf-119	241	2	minimum	minimum	NOUN
gujaf-119	241	3	and	and	CCONJ
gujaf-119	241	4	maximum	maximum	NOUN
gujaf-119	241	5	are	be	AUX
gujaf-119	241	6	n	n	PRON
gujaf-119	241	7	0.286	0.286	NUM
gujaf-119	241	8	and	and	CCONJ
gujaf-119	241	9	n	n	DET
gujaf-119	241	10	9.77	9.77	NUM
gujaf-119	241	11	respectively	respectively	ADV
gujaf-119	241	12	.	.	PUNCT
gujaf-119	242	1	this	this	DET
gujaf-119	242	2	result	result	NOUN
gujaf-119	242	3	shows	show	VERB
gujaf-119	242	4	that	that	SCONJ
gujaf-119	242	5	the	the	DET
gujaf-119	242	6	average	average	NOUN
gujaf-119	242	7	is	be	AUX
gujaf-119	242	8	far	far	ADV
gujaf-119	242	9	lower	low	ADJ
gujaf-119	242	10	than	than	ADP
gujaf-119	242	11	the	the	DET
gujaf-119	242	12	maximum	maximum	ADJ
gujaf-119	242	13	value	value	NOUN
gujaf-119	242	14	and	and	CCONJ
gujaf-119	242	15	minimum	minimum	NOUN
gujaf-119	242	16	value	value	NOUN
gujaf-119	242	17	implying	imply	VERB
gujaf-119	242	18	a	a	DET
gujaf-119	242	19	wide	wide	ADJ
gujaf-119	242	20	range	range	NOUN
gujaf-119	242	21	of	of	ADP
gujaf-119	242	22	variation	variation	NOUN
gujaf-119	242	23	in	in	ADP
gujaf-119	242	24	the	the	DET
gujaf-119	242	25	net	net	ADJ
gujaf-119	242	26	asset	asset	NOUN
gujaf-119	242	27	value	value	NOUN
gujaf-119	242	28	of	of	ADP
gujaf-119	242	29	listed	list	VERB
gujaf-119	242	30	insurance	insurance	NOUN
gujaf-119	242	31	firms	firm	NOUN
gujaf-119	242	32	in	in	ADP
gujaf-119	242	33	nigeria	nigeria	PROPN
gujaf-119	242	34	.	.	PUNCT
gujaf-119	243	1	finally	finally	ADV
gujaf-119	243	2	,	,	PUNCT
gujaf-119	243	3	the	the	DET
gujaf-119	243	4	average	average	NOUN
gujaf-119	243	5	of	of	ADP
gujaf-119	243	6	ifrs	ifrs	NOUN
gujaf-119	243	7	4	4	NUM
gujaf-119	243	8	disclosure	disclosure	NOUN
gujaf-119	243	9	(	(	PUNCT
gujaf-119	243	10	ifrs4dx	ifrs4dx	PROPN
gujaf-119	243	11	)	)	PUNCT
gujaf-119	243	12	among	among	ADP
gujaf-119	243	13	sampled	sample	VERB
gujaf-119	243	14	listed	list	VERB
gujaf-119	243	15	insurance	insurance	NOUN
gujaf-119	243	16	firms	firm	NOUN
gujaf-119	243	17	is	be	AUX
gujaf-119	243	18	68.3	68.3	NUM
gujaf-119	243	19	%	%	NOUN
gujaf-119	243	20	,	,	PUNCT
gujaf-119	243	21	with	with	ADP
gujaf-119	243	22	a	a	DET
gujaf-119	243	23	standard	standard	ADJ
gujaf-119	243	24	deviation	deviation	NOUN
gujaf-119	243	25	of	of	ADP
gujaf-119	243	26	5.8	5.8	NUM
gujaf-119	243	27	%	%	NOUN
gujaf-119	243	28	indicating	indicate	VERB
gujaf-119	243	29	low	low	ADJ
gujaf-119	243	30	variation	variation	NOUN
gujaf-119	243	31	in	in	ADP
gujaf-119	243	32	disclosure	disclosure	NOUN
gujaf-119	243	33	levels	level	NOUN
gujaf-119	243	34	across	across	ADP
gujaf-119	243	35	the	the	DET
gujaf-119	243	36	sampled	sample	VERB
gujaf-119	243	37	firms	firm	NOUN
gujaf-119	243	38	.	.	PUNCT
gujaf-119	244	1	the	the	DET
gujaf-119	244	2	minimum	minimum	ADJ
gujaf-119	244	3	and	and	CCONJ
gujaf-119	244	4	maximum	maximum	ADJ
gujaf-119	244	5	disclosures	disclosure	NOUN
gujaf-119	244	6	are	be	AUX
gujaf-119	244	7	56	56	NUM
gujaf-119	244	8	%	%	NOUN
gujaf-119	244	9	and	and	CCONJ
gujaf-119	244	10	8	8	NUM
gujaf-119	244	11	%	%	NOUN
gujaf-119	244	12	respectively	respectively	ADV
gujaf-119	244	13	.	.	PUNCT
gujaf-119	245	1	diagnostic	diagnostic	ADJ
gujaf-119	245	2	tests	test	NOUN
gujaf-119	245	3	results	result	VERB
gujaf-119	245	4	table	table	VERB
gujaf-119	245	5	2	2	NUM
gujaf-119	245	6	:	:	PUNCT
gujaf-119	245	7	normality	normality	NOUN
gujaf-119	245	8	of	of	ADP
gujaf-119	245	9	data	datum	NOUN
gujaf-119	245	10	variables	variable	NOUN
gujaf-119	245	11	obs	obs	PROPN
gujaf-119	245	12	z	z	PROPN
gujaf-119	245	13	prob	prob	PROPN
gujaf-119	245	14	>	>	PROPN
gujaf-119	245	15	z	z	PROPN
gujaf-119	245	16	shareprice(overall	shareprice(overall	PROPN
gujaf-119	245	17	)	)	PUNCT
gujaf-119	245	18	135	135	NUM
gujaf-119	245	19	61.28	61.28	NUM
gujaf-119	245	20	0.000	0.000	NUM
gujaf-119	245	21	share	share	NOUN
gujaf-119	245	22	price	price	NOUN
gujaf-119	245	23	(	(	PUNCT
gujaf-119	245	24	high	high	ADJ
gujaf-119	245	25	)	)	PUNCT
gujaf-119	245	26	57	57	NUM
gujaf-119	245	27	16.51	16.51	NUM
gujaf-119	245	28	0.000	0.000	NUM
gujaf-119	245	29	share	share	NOUN
gujaf-119	245	30	price	price	NOUN
gujaf-119	245	31	(	(	PUNCT
gujaf-119	245	32	low	low	ADJ
gujaf-119	245	33	)	)	PUNCT
gujaf-119	245	34	78	78	NUM
gujaf-119	245	35	43.63	43.63	NUM
gujaf-119	245	36	0.000	0.000	NUM
gujaf-119	245	37	source	source	NOUN
gujaf-119	245	38	:	:	PUNCT
gujaf-119	245	39	normality	normality	NOUN
gujaf-119	245	40	using	use	VERB
gujaf-119	245	41	stata	stata	NOUN
gujaf-119	245	42	13	13	NUM
gujaf-119	245	43	,	,	PUNCT
gujaf-119	245	44	2021	2021	NUM
gujaf-119	245	45	table	table	NOUN
gujaf-119	245	46	3	3	NUM
gujaf-119	245	47	:	:	PUNCT
gujaf-119	245	48	multicollinearity	multicollinearity	NOUN
gujaf-119	245	49	variables	variable	NOUN
gujaf-119	245	50	vif	vif	NOUN
gujaf-119	245	51	1	1	NUM
gujaf-119	245	52	/	/	SYM
gujaf-119	245	53	vif	vif	PROPN
gujaf-119	245	54	eps	eps	ADP
gujaf-119	245	55	1.39	1.39	NUM
gujaf-119	245	56	0.720	0.720	NUM
gujaf-119	245	57	bvps	bvps	NOUN
gujaf-119	245	58	1.56	1.56	NUM
gujaf-119	245	59	0.641	0.641	NUM
gujaf-119	245	60	cindex	cindex	NOUN
gujaf-119	245	61	1.27	1.27	NUM
gujaf-119	245	62	0.788	0.788	NUM
gujaf-119	245	63	source	source	NOUN
gujaf-119	245	64	:	:	PUNCT
gujaf-119	245	65	output	output	NOUN
gujaf-119	245	66	from	from	ADP
gujaf-119	245	67	stata	stata	NOUN
gujaf-119	245	68	13	13	NUM
gujaf-119	245	69	,	,	PUNCT
gujaf-119	245	70	2021	2021	NUM
gujaf-119	245	71	table	table	NOUN
gujaf-119	245	72	4	4	NUM
gujaf-119	245	73	:	:	PUNCT
gujaf-119	245	74	heteroscedasticity	heteroscedasticity	NOUN
gujaf-119	245	75	test	test	NOUN
gujaf-119	245	76	model	model	NOUN
gujaf-119	245	77	chi	chi	PROPN
gujaf-119	245	78	2	2	NUM
gujaf-119	245	79	p	p	NOUN
gujaf-119	245	80	-	-	PUNCT
gujaf-119	245	81	value	value	NOUN
gujaf-119	245	82	mps(overall	mps(overall	NOUN
gujaf-119	245	83	)	)	PUNCT
gujaf-119	245	84	60.92	60.92	NUM
gujaf-119	245	85	0.000	0.000	NUM
gujaf-119	245	86	mps(high	mps(high	NOUN
gujaf-119	245	87	)	)	PUNCT
gujaf-119	245	88	14.38	14.38	NUM
gujaf-119	245	89	0.000	0.000	NUM
gujaf-119	245	90	mps(low	mps(low	NOUN
gujaf-119	245	91	)	)	PUNCT
gujaf-119	245	92	7.11	7.11	NUM
gujaf-119	245	93	0.008	0.008	NUM
gujaf-119	245	94	source	source	NOUN
gujaf-119	245	95	:	:	PUNCT
gujaf-119	245	96	output	output	NOUN
gujaf-119	245	97	from	from	ADP
gujaf-119	245	98	stata	stata	NOUN
gujaf-119	245	99	13	13	NUM
gujaf-119	245	100	,	,	PUNCT
gujaf-119	245	101	2021	2021	NUM
gujaf-119	245	102	9	9	NUM
gujaf-119	245	103	before	before	ADP
gujaf-119	245	104	performing	perform	VERB
gujaf-119	245	105	the	the	DET
gujaf-119	245	106	final	final	ADJ
gujaf-119	245	107	regression	regression	NOUN
gujaf-119	245	108	,	,	PUNCT
gujaf-119	245	109	the	the	DET
gujaf-119	245	110	study	study	NOUN
gujaf-119	245	111	conducted	conduct	VERB
gujaf-119	245	112	a	a	DET
gujaf-119	245	113	diagnostic	diagnostic	ADJ
gujaf-119	245	114	analysis	analysis	NOUN
gujaf-119	245	115	to	to	PART
gujaf-119	245	116	maintain	maintain	VERB
gujaf-119	245	117	the	the	DET
gujaf-119	245	118	un	un	PROPN
gujaf-119	245	119	-	-	NOUN
gujaf-119	245	120	biasness	biasness	NOUN
gujaf-119	245	121	of	of	ADP
gujaf-119	245	122	parameters	parameter	NOUN
gujaf-119	245	123	as	as	SCONJ
gujaf-119	245	124	argued	argue	VERB
gujaf-119	245	125	by	by	ADP
gujaf-119	245	126	(	(	PUNCT
gujaf-119	245	127	wooldridge	wooldridge	PROPN
gujaf-119	245	128	,	,	PUNCT
gujaf-119	245	129	2012	2012	NUM
gujaf-119	245	130	)	)	PUNCT
gujaf-119	245	131	.	.	PUNCT
gujaf-119	246	1	one	one	NUM
gujaf-119	246	2	classical	classical	ADJ
gujaf-119	246	3	assumption	assumption	NOUN
gujaf-119	246	4	of	of	ADP
gujaf-119	246	5	ols	ol	NOUN
gujaf-119	246	6	regression	regression	NOUN
gujaf-119	246	7	model	model	NOUN
gujaf-119	246	8	is	be	AUX
gujaf-119	246	9	that	that	SCONJ
gujaf-119	246	10	the	the	DET
gujaf-119	246	11	error	error	NOUN
gujaf-119	246	12	terms	term	NOUN
gujaf-119	246	13	are	be	AUX
gujaf-119	246	14	normally	normally	ADV
gujaf-119	246	15	distributed	distribute	VERB
gujaf-119	246	16	.	.	PUNCT
gujaf-119	247	1	the	the	DET
gujaf-119	247	2	normality	normality	NOUN
gujaf-119	247	3	of	of	ADP
gujaf-119	247	4	the	the	DET
gujaf-119	247	5	residual	residual	ADJ
gujaf-119	247	6	was	be	AUX
gujaf-119	247	7	tested	test	VERB
gujaf-119	247	8	using	use	VERB
gujaf-119	247	9	jacque	jacque	NOUN
gujaf-119	247	10	-	-	PUNCT
gujaf-119	247	11	bera	bera	NOUN
gujaf-119	247	12	test	test	NOUN
gujaf-119	247	13	at	at	ADP
gujaf-119	247	14	5	5	NUM
gujaf-119	247	15	%	%	NOUN
gujaf-119	247	16	level	level	NOUN
gujaf-119	247	17	of	of	ADP
gujaf-119	247	18	significance	significance	NOUN
gujaf-119	247	19	.	.	PUNCT
gujaf-119	248	1	the	the	DET
gujaf-119	248	2	residual	residual	ADJ
gujaf-119	248	3	values	value	NOUN
gujaf-119	248	4	of	of	ADP
gujaf-119	248	5	all	all	DET
gujaf-119	248	6	the	the	DET
gujaf-119	248	7	three	three	NUM
gujaf-119	248	8	models	model	NOUN
gujaf-119	248	9	revealed	reveal	VERB
gujaf-119	248	10	significant	significant	ADJ
gujaf-119	248	11	p	p	NOUN
gujaf-119	248	12	-	-	PUNCT
gujaf-119	248	13	value	value	NOUN
gujaf-119	248	14	of	of	ADP
gujaf-119	248	15	0.000	0.000	NUM
gujaf-119	248	16	which	which	PRON
gujaf-119	248	17	is	be	AUX
gujaf-119	248	18	less	less	ADJ
gujaf-119	248	19	than	than	ADP
gujaf-119	248	20	5	5	NUM
gujaf-119	248	21	%	%	NOUN
gujaf-119	248	22	level	level	NOUN
gujaf-119	248	23	of	of	ADP
gujaf-119	248	24	significance	significance	NOUN
gujaf-119	248	25	.	.	PUNCT
gujaf-119	249	1	this	this	PRON
gujaf-119	249	2	suggests	suggest	VERB
gujaf-119	249	3	that	that	SCONJ
gujaf-119	249	4	the	the	DET
gujaf-119	249	5	residuals	residual	NOUN
gujaf-119	249	6	are	be	AUX
gujaf-119	249	7	not	not	PART
gujaf-119	249	8	normally	normally	ADV
gujaf-119	249	9	distributed	distribute	VERB
gujaf-119	249	10	.	.	PUNCT
gujaf-119	250	1	the	the	DET
gujaf-119	250	2	multicollinearity	multicollinearity	NOUN
gujaf-119	250	3	test	test	NOUN
gujaf-119	250	4	showed	show	VERB
gujaf-119	250	5	that	that	SCONJ
gujaf-119	250	6	all	all	DET
gujaf-119	250	7	the	the	DET
gujaf-119	250	8	vif	vif	NOUN
gujaf-119	250	9	values	value	NOUN
gujaf-119	250	10	are	be	AUX
gujaf-119	250	11	less	less	ADJ
gujaf-119	250	12	than	than	ADP
gujaf-119	250	13	10	10	NUM
gujaf-119	250	14	and	and	CCONJ
gujaf-119	250	15	the	the	DET
gujaf-119	250	16	tolerance	tolerance	NOUN
gujaf-119	250	17	values	value	NOUN
gujaf-119	250	18	are	be	AUX
gujaf-119	250	19	not	not	PART
gujaf-119	250	20	less	less	ADJ
gujaf-119	250	21	than	than	ADP
gujaf-119	250	22	0.1	0.1	NUM
gujaf-119	250	23	.	.	PUNCT
gujaf-119	251	1	the	the	DET
gujaf-119	251	2	result	result	NOUN
gujaf-119	251	3	provides	provide	VERB
gujaf-119	251	4	evidence	evidence	NOUN
gujaf-119	251	5	that	that	SCONJ
gujaf-119	251	6	there	there	PRON
gujaf-119	251	7	is	be	VERB
gujaf-119	251	8	no	no	DET
gujaf-119	251	9	indication	indication	NOUN
gujaf-119	251	10	of	of	ADP
gujaf-119	251	11	multicollinearity	multicollinearity	NOUN
gujaf-119	251	12	among	among	ADP
gujaf-119	251	13	the	the	DET
gujaf-119	251	14	explanatory	explanatory	ADJ
gujaf-119	251	15	variables	variable	NOUN
gujaf-119	251	16	.	.	PUNCT
gujaf-119	252	1	to	to	PART
gujaf-119	252	2	evaluate	evaluate	VERB
gujaf-119	252	3	homoscedasticity	homoscedasticity	NOUN
gujaf-119	252	4	,	,	PUNCT
gujaf-119	252	5	the	the	DET
gujaf-119	252	6	study	study	NOUN
gujaf-119	252	7	used	use	VERB
gujaf-119	252	8	breusch	breusch	NOUN
gujaf-119	252	9	pagan	pagan	ADJ
gujaf-119	252	10	/	/	PUNCT
gujaf-119	252	11	cook	cook	PROPN
gujaf-119	252	12	-	-	PUNCT
gujaf-119	252	13	weisberg	weisberg	PROPN
gujaf-119	252	14	test	test	NOUN
gujaf-119	252	15	for	for	ADP
gujaf-119	252	16	all	all	DET
gujaf-119	252	17	three	three	NUM
gujaf-119	252	18	models	model	NOUN
gujaf-119	252	19	.	.	PUNCT
gujaf-119	253	1	the	the	DET
gujaf-119	253	2	results	result	NOUN
gujaf-119	253	3	revealed	reveal	VERB
gujaf-119	253	4	that	that	SCONJ
gujaf-119	253	5	all	all	DET
gujaf-119	253	6	three	three	NUM
gujaf-119	253	7	models	model	NOUN
gujaf-119	253	8	had	have	VERB
gujaf-119	253	9	a	a	DET
gujaf-119	253	10	p	p	NOUN
gujaf-119	253	11	-	-	PUNCT
gujaf-119	253	12	value	value	NOUN
gujaf-119	253	13	of	of	ADP
gujaf-119	253	14	0.000	0.000	NUM
gujaf-119	253	15	,	,	PUNCT
gujaf-119	253	16	which	which	PRON
gujaf-119	253	17	is	be	AUX
gujaf-119	253	18	significant	significant	ADJ
gujaf-119	253	19	at	at	ADP
gujaf-119	253	20	1	1	NUM
gujaf-119	253	21	%	%	NOUN
gujaf-119	253	22	.	.	PUNCT
gujaf-119	254	1	this	this	PRON
gujaf-119	254	2	implies	imply	VERB
gujaf-119	254	3	the	the	DET
gujaf-119	254	4	presence	presence	NOUN
gujaf-119	254	5	of	of	ADP
gujaf-119	254	6	heteroscedasticity	heteroscedasticity	NOUN
gujaf-119	254	7	and	and	CCONJ
gujaf-119	254	8	the	the	DET
gujaf-119	254	9	null	null	ADJ
gujaf-119	254	10	hypothesis	hypothesis	NOUN
gujaf-119	254	11	that	that	DET
gujaf-119	254	12	variance	variance	NOUN
gujaf-119	254	13	of	of	ADP
gujaf-119	254	14	the	the	DET
gujaf-119	254	15	residuals	residual	NOUN
gujaf-119	254	16	is	be	AUX
gujaf-119	254	17	constant	constant	ADJ
gujaf-119	254	18	(	(	PUNCT
gujaf-119	254	19	homoscedastic	homoscedastic	ADJ
gujaf-119	254	20	)	)	PUNCT
gujaf-119	254	21	is	be	AUX
gujaf-119	254	22	rejected	reject	VERB
gujaf-119	254	23	.	.	PUNCT
gujaf-119	255	1	due	due	ADP
gujaf-119	255	2	to	to	ADP
gujaf-119	255	3	the	the	DET
gujaf-119	255	4	presence	presence	NOUN
gujaf-119	255	5	of	of	ADP
gujaf-119	255	6	heteroscedasticity	heteroscedasticity	PROPN
gujaf-119	255	7	,	,	PUNCT
gujaf-119	255	8	the	the	DET
gujaf-119	255	9	study	study	NOUN
gujaf-119	255	10	performed	perform	VERB
gujaf-119	255	11	a	a	DET
gujaf-119	255	12	robust	robust	ADJ
gujaf-119	255	13	regression	regression	NOUN
gujaf-119	255	14	of	of	ADP
gujaf-119	255	15	ordinary	ordinary	ADJ
gujaf-119	255	16	least	least	ADJ
gujaf-119	255	17	squares	square	NOUN
gujaf-119	255	18	(	(	PUNCT
gujaf-119	255	19	ols	ol	NOUN
gujaf-119	255	20	)	)	PUNCT
gujaf-119	255	21	that	that	PRON
gujaf-119	255	22	overcame	overcome	VERB
gujaf-119	255	23	the	the	DET
gujaf-119	255	24	problem	problem	NOUN
gujaf-119	255	25	.	.	PUNCT
gujaf-119	256	1	therefore	therefore	ADV
gujaf-119	256	2	,	,	PUNCT
gujaf-119	256	3	this	this	DET
gujaf-119	256	4	study	study	NOUN
gujaf-119	256	5	reports	report	VERB
gujaf-119	256	6	the	the	DET
gujaf-119	256	7	results	result	NOUN
gujaf-119	256	8	of	of	ADP
gujaf-119	256	9	pooled	pool	VERB
gujaf-119	256	10	robust	robust	ADJ
gujaf-119	256	11	ols	ol	NOUN
gujaf-119	256	12	.	.	PUNCT
gujaf-119	256	13	table	table	NOUN
gujaf-119	256	14	5	5	NUM
gujaf-119	256	15	:	:	PUNCT
gujaf-119	256	16	robust	robust	ADJ
gujaf-119	256	17	ols	ol	NOUN
gujaf-119	256	18	regression	regression	NOUN
gujaf-119	256	19	results	result	NOUN
gujaf-119	256	20	variables	variable	VERB
gujaf-119	256	21	overall	overall	ADJ
gujaf-119	256	22	high	high	ADJ
gujaf-119	256	23	disclosure	disclosure	NOUN
gujaf-119	256	24	low	low	ADJ
gujaf-119	256	25	disclosure	disclosure	NOUN
gujaf-119	256	26	constant	constant	ADJ
gujaf-119	256	27	(	(	PUNCT
gujaf-119	256	28	a0	a0	PROPN
gujaf-119	256	29	)	)	PUNCT
gujaf-119	256	30	2.361(1.13	2.361(1.13	NUM
gujaf-119	256	31	)	)	PUNCT
gujaf-119	256	32	-1.04(-7.00	-1.04(-7.00	PUNCT
gujaf-119	256	33	)	)	PUNCT
gujaf-119	256	34	*	*	PUNCT
gujaf-119	256	35	*	*	PUNCT
gujaf-119	256	36	*	*	VERB
gujaf-119	256	37	-0.4757(-0.82	-0.4757(-0.82	ADJ
gujaf-119	256	38	)	)	PUNCT
gujaf-119	256	39	eps	eps	PROPN
gujaf-119	256	40	(	(	PUNCT
gujaf-119	256	41	β1	β1	PROPN
gujaf-119	256	42	)	)	PUNCT
gujaf-119	256	43	0.361(1.60	0.361(1.60	NUM
gujaf-119	256	44	)	)	PUNCT
gujaf-119	256	45	0.380(2.41	0.380(2.41	NUM
gujaf-119	256	46	)	)	PUNCT
gujaf-119	256	47	*	*	PUNCT
gujaf-119	257	1	1.314(1.85	1.314(1.85	NUM
gujaf-119	257	2	)	)	PUNCT
gujaf-119	257	3	*	*	PUNCT
gujaf-119	257	4	bvps(β2	bvps(β2	PROPN
gujaf-119	257	5	)	)	PUNCT
gujaf-119	257	6	0.142(2.81	0.142(2.81	NUM
gujaf-119	257	7	)	)	PUNCT
gujaf-119	258	1	*	*	PUNCT
gujaf-119	259	1	*	*	PUNCT
gujaf-119	259	2	*	*	PUNCT
gujaf-119	259	3	0.354(3.26	0.354(3.26	ADJ
gujaf-119	259	4	)	)	PUNCT
gujaf-119	260	1	*	*	PUNCT
gujaf-119	261	1	*	*	PUNCT
gujaf-119	261	2	*	*	PUNCT
gujaf-119	261	3	0.070(3.81	0.070(3.81	NOUN
gujaf-119	261	4	)	)	PUNCT
gujaf-119	262	1	*	*	PUNCT
gujaf-119	263	1	*	*	PUNCT
gujaf-119	263	2	*	*	PUNCT
gujaf-119	263	3	ifrs4dx	ifrs4dx	PROPN
gujaf-119	263	4	1.982(2.49	1.982(2.49	NUM
gujaf-119	263	5	)	)	PUNCT
gujaf-119	263	6	*	*	PUNCT
gujaf-119	264	1	*	*	PUNCT
gujaf-119	264	2	r	r	NOUN
gujaf-119	264	3	squared	square	VERB
gujaf-119	264	4	0.143	0.143	NUM
gujaf-119	264	5	0.166	0.166	NUM
gujaf-119	264	6	0.081	0.081	NUM
gujaf-119	264	7	f	f	PROPN
gujaf-119	264	8	4.4	4.4	NUM
gujaf-119	264	9	5.39	5.39	NUM
gujaf-119	264	10	7.40	7.40	NUM
gujaf-119	264	11	prob	prob	NOUN
gujaf-119	264	12	˃	˃	PROPN
gujaf-119	264	13	f	f	PROPN
gujaf-119	264	14	0.006	0.006	NUM
gujaf-119	264	15	0.007	0.007	NUM
gujaf-119	264	16	0.001	0.001	NUM
gujaf-119	264	17	*	*	PUNCT
gujaf-119	264	18	*	*	PUNCT
gujaf-119	264	19	*	*	PUNCT
gujaf-119	264	20	p<0.01	p<0.01	PROPN
gujaf-119	264	21	,	,	PUNCT
gujaf-119	264	22	*	*	PUNCT
gujaf-119	264	23	*	*	PUNCT
gujaf-119	264	24	p<0.05	p<0.05	NOUN
gujaf-119	264	25	,	,	PUNCT
gujaf-119	264	26	*	*	SYM
gujaf-119	264	27	p<0.1	p<0.1	NUM
gujaf-119	264	28	source	source	NOUN
gujaf-119	264	29	:	:	PUNCT
gujaf-119	264	30	stata	stata	NOUN
gujaf-119	264	31	output	output	NOUN
gujaf-119	264	32	,	,	PUNCT
gujaf-119	264	33	2021	2021	NUM
gujaf-119	264	34	as	as	SCONJ
gujaf-119	264	35	seen	see	VERB
gujaf-119	264	36	in	in	ADP
gujaf-119	264	37	table	table	NOUN
gujaf-119	264	38	5	5	NUM
gujaf-119	264	39	,	,	PUNCT
gujaf-119	264	40	the	the	DET
gujaf-119	264	41	results	result	NOUN
gujaf-119	264	42	of	of	ADP
gujaf-119	264	43	pooled	pool	VERB
gujaf-119	264	44	robust	robust	ADJ
gujaf-119	264	45	ols	ol	NOUN
gujaf-119	264	46	in	in	ADP
gujaf-119	264	47	models	model	NOUN
gujaf-119	264	48	1	1	NUM
gujaf-119	264	49	,	,	PUNCT
gujaf-119	264	50	2	2	NUM
gujaf-119	264	51	and	and	CCONJ
gujaf-119	264	52	3	3	NUM
gujaf-119	264	53	show	show	NOUN
gujaf-119	264	54	r	r	NOUN
gujaf-119	264	55	2	2	NUM
gujaf-119	264	56	values	value	NOUN
gujaf-119	264	57	of	of	ADP
gujaf-119	264	58	0.143	0.143	NUM
gujaf-119	264	59	,	,	PUNCT
gujaf-119	264	60	0.166	0.166	NUM
gujaf-119	264	61	and	and	CCONJ
gujaf-119	264	62	0.081	0.081	NUM
gujaf-119	264	63	which	which	PRON
gujaf-119	264	64	imply	imply	VERB
gujaf-119	264	65	that	that	SCONJ
gujaf-119	264	66	14.3	14.3	NUM
gujaf-119	264	67	%	%	NOUN
gujaf-119	264	68	,	,	PUNCT
gujaf-119	264	69	16.6	16.6	NUM
gujaf-119	264	70	%	%	NOUN
gujaf-119	264	71	and	and	CCONJ
gujaf-119	264	72	8.1	8.1	NUM
gujaf-119	264	73	%	%	NOUN
gujaf-119	264	74	of	of	ADP
gujaf-119	264	75	variations	variation	NOUN
gujaf-119	264	76	in	in	ADP
gujaf-119	264	77	share	share	NOUN
gujaf-119	264	78	prices	price	NOUN
gujaf-119	264	79	of	of	ADP
gujaf-119	264	80	the	the	DET
gujaf-119	264	81	sampled	sample	VERB
gujaf-119	264	82	firms	firm	NOUN
gujaf-119	264	83	in	in	ADP
gujaf-119	264	84	the	the	DET
gujaf-119	264	85	respective	respective	ADJ
gujaf-119	264	86	models	model	NOUN
gujaf-119	264	87	are	be	AUX
gujaf-119	264	88	explained	explain	VERB
gujaf-119	264	89	jointly	jointly	ADV
gujaf-119	264	90	by	by	ADP
gujaf-119	264	91	the	the	DET
gujaf-119	264	92	independent	independent	ADJ
gujaf-119	264	93	variables	variable	NOUN
gujaf-119	264	94	–	–	PUNCT
gujaf-119	264	95	earnings	earning	NOUN
gujaf-119	264	96	per	per	ADP
gujaf-119	264	97	share	share	NOUN
gujaf-119	264	98	,	,	PUNCT
gujaf-119	264	99	book	book	NOUN
gujaf-119	264	100	values	value	NOUN
gujaf-119	264	101	per	per	ADP
gujaf-119	264	102	share	share	NOUN
gujaf-119	264	103	and	and	CCONJ
gujaf-119	264	104	ifrs	ifrs	PROPN
gujaf-119	264	105	4	4	NUM
gujaf-119	264	106	disclosures	disclosure	NOUN
gujaf-119	264	107	(	(	PUNCT
gujaf-119	264	108	model	model	NOUN
gujaf-119	264	109	1	1	NUM
gujaf-119	264	110	)	)	PUNCT
gujaf-119	264	111	captured	capture	VERB
gujaf-119	264	112	in	in	ADP
gujaf-119	264	113	the	the	DET
gujaf-119	264	114	models	model	NOUN
gujaf-119	264	115	.	.	PUNCT
gujaf-119	265	1	the	the	DET
gujaf-119	265	2	results	result	NOUN
gujaf-119	265	3	also	also	ADV
gujaf-119	265	4	reveal	reveal	VERB
gujaf-119	265	5	that	that	SCONJ
gujaf-119	265	6	all	all	DET
gujaf-119	265	7	three	three	NUM
gujaf-119	265	8	models	model	NOUN
gujaf-119	265	9	are	be	AUX
gujaf-119	265	10	fit	fit	ADJ
gujaf-119	265	11	and	and	CCONJ
gujaf-119	265	12	statistically	statistically	ADV
gujaf-119	265	13	significant	significant	ADJ
gujaf-119	265	14	.	.	PUNCT
gujaf-119	266	1	4.1	4.1	NUM
gujaf-119	266	2	value	value	NOUN
gujaf-119	266	3	relevance	relevance	NOUN
gujaf-119	266	4	of	of	ADP
gujaf-119	266	5	ifrs	ifrs	NOUN
gujaf-119	266	6	4	4	NUM
gujaf-119	266	7	:	:	PUNCT
gujaf-119	266	8	insurance	insurance	NOUN
gujaf-119	266	9	contracts	contract	NOUN
gujaf-119	266	10	disclosures	disclosure	NOUN
gujaf-119	266	11	as	as	SCONJ
gujaf-119	266	12	seen	see	VERB
gujaf-119	266	13	in	in	ADP
gujaf-119	266	14	table	table	NOUN
gujaf-119	266	15	5	5	NUM
gujaf-119	266	16	,	,	PUNCT
gujaf-119	266	17	the	the	DET
gujaf-119	266	18	result	result	NOUN
gujaf-119	266	19	of	of	ADP
gujaf-119	266	20	pooled	pool	VERB
gujaf-119	266	21	robust	robust	ADJ
gujaf-119	266	22	ols	ol	NOUN
gujaf-119	266	23	in	in	ADP
gujaf-119	266	24	model	model	NOUN
gujaf-119	266	25	one	one	NUM
gujaf-119	266	26	shows	show	VERB
gujaf-119	266	27	that	that	SCONJ
gujaf-119	266	28	ifrs	ifrs	PROPN
gujaf-119	266	29	4	4	NUM
gujaf-119	266	30	(	(	PUNCT
gujaf-119	266	31	ifrs4dx	ifrs4dx	PROPN
gujaf-119	266	32	)	)	PUNCT
gujaf-119	266	33	has	have	VERB
gujaf-119	266	34	a	a	DET
gujaf-119	266	35	positive	positive	ADJ
gujaf-119	266	36	coefficient	coefficient	NOUN
gujaf-119	266	37	of	of	ADP
gujaf-119	266	38	1.98	1.98	NUM
gujaf-119	266	39	and	and	CCONJ
gujaf-119	266	40	a	a	DET
gujaf-119	266	41	p	p	NOUN
gujaf-119	266	42	-	-	PUNCT
gujaf-119	266	43	value	value	NOUN
gujaf-119	266	44	of	of	ADP
gujaf-119	266	45	2.49	2.49	NUM
gujaf-119	266	46	which	which	PRON
gujaf-119	266	47	is	be	AUX
gujaf-119	266	48	significant	significant	ADJ
gujaf-119	266	49	at	at	ADP
gujaf-119	266	50	5	5	NUM
gujaf-119	266	51	%	%	NOUN
gujaf-119	266	52	.	.	PUNCT
gujaf-119	267	1	this	this	PRON
gujaf-119	267	2	shows	show	VERB
gujaf-119	267	3	that	that	DET
gujaf-119	267	4	increase	increase	NOUN
gujaf-119	267	5	in	in	ADP
gujaf-119	267	6	ifrs	ifrs	NOUN
gujaf-119	267	7	4	4	NUM
gujaf-119	267	8	disclosure	disclosure	NOUN
gujaf-119	267	9	will	will	AUX
gujaf-119	267	10	have	have	VERB
gujaf-119	267	11	positive	positive	ADJ
gujaf-119	267	12	and	and	CCONJ
gujaf-119	267	13	significant	significant	ADJ
gujaf-119	267	14	effect	effect	NOUN
gujaf-119	267	15	on	on	ADP
gujaf-119	267	16	share	share	NOUN
gujaf-119	267	17	price	price	NOUN
gujaf-119	267	18	of	of	ADP
gujaf-119	267	19	listed	list	VERB
gujaf-119	267	20	insurance	insurance	NOUN
gujaf-119	267	21	firms	firm	NOUN
gujaf-119	267	22	in	in	ADP
gujaf-119	267	23	nigeria	nigeria	PROPN
gujaf-119	267	24	.	.	PUNCT
gujaf-119	268	1	this	this	PRON
gujaf-119	268	2	indicates	indicate	VERB
gujaf-119	268	3	that	that	SCONJ
gujaf-119	268	4	stock	stock	NOUN
gujaf-119	268	5	market	market	NOUN
gujaf-119	268	6	prices	price	NOUN
gujaf-119	268	7	of	of	ADP
gujaf-119	268	8	the	the	DET
gujaf-119	268	9	listed	list	VERB
gujaf-119	268	10	insurance	insurance	NOUN
gujaf-119	268	11	firms	firm	NOUN
gujaf-119	268	12	are	be	AUX
gujaf-119	268	13	influenced	influence	VERB
gujaf-119	268	14	by	by	ADP
gujaf-119	268	15	corporate	corporate	ADJ
gujaf-119	268	16	accounting	accounting	NOUN
gujaf-119	268	17	disclosures	disclosure	NOUN
gujaf-119	268	18	,	,	PUNCT
gujaf-119	268	19	in	in	ADP
gujaf-119	268	20	this	this	DET
gujaf-119	268	21	case	case	NOUN
gujaf-119	268	22	,	,	PUNCT
gujaf-119	268	23	those	those	PRON
gujaf-119	268	24	required	require	VERB
gujaf-119	268	25	under	under	ADP
gujaf-119	268	26	ifrs	ifrs	PROPN
gujaf-119	268	27	4	4	NUM
gujaf-119	268	28	which	which	PRON
gujaf-119	268	29	are	be	AUX
gujaf-119	268	30	therefore	therefore	ADV
gujaf-119	268	31	value	value	NOUN
gujaf-119	268	32	relevant	relevant	ADJ
gujaf-119	268	33	.	.	PUNCT
gujaf-119	269	1	this	this	PRON
gujaf-119	269	2	is	be	AUX
gujaf-119	269	3	also	also	ADV
gujaf-119	269	4	consistent	consistent	ADJ
gujaf-119	269	5	with	with	ADP
gujaf-119	269	6	signaling	signal	VERB
gujaf-119	269	7	theory	theory	NOUN
gujaf-119	269	8	as	as	ADP
gujaf-119	269	9	ifrs	ifrs	PROPN
gujaf-119	269	10	are	be	AUX
gujaf-119	269	11	considered	consider	VERB
gujaf-119	269	12	to	to	PART
gujaf-119	269	13	be	be	AUX
gujaf-119	269	14	qualitative	qualitative	ADJ
gujaf-119	269	15	and	and	CCONJ
gujaf-119	269	16	useful	useful	ADJ
gujaf-119	269	17	for	for	ADP
gujaf-119	269	18	decision	decision	NOUN
gujaf-119	269	19	making	making	NOUN
gujaf-119	269	20	.	.	PUNCT
gujaf-119	270	1	10	10	NUM
gujaf-119	270	2	4.2	4.2	NUM
gujaf-119	270	3	value	value	NOUN
gujaf-119	270	4	relevance	relevance	NOUN
gujaf-119	270	5	of	of	ADP
gujaf-119	270	6	earnings	earning	NOUN
gujaf-119	270	7	as	as	SCONJ
gujaf-119	270	8	see	see	NOUN
gujaf-119	270	9	in	in	ADP
gujaf-119	270	10	the	the	DET
gujaf-119	270	11	table	table	NOUN
gujaf-119	270	12	5	5	NUM
gujaf-119	270	13	,	,	PUNCT
gujaf-119	270	14	although	although	SCONJ
gujaf-119	270	15	earnings	earning	NOUN
gujaf-119	270	16	per	per	ADP
gujaf-119	270	17	share	share	NOUN
gujaf-119	270	18	have	have	VERB
gujaf-119	270	19	a	a	DET
gujaf-119	270	20	positive	positive	ADJ
gujaf-119	270	21	relationship	relationship	NOUN
gujaf-119	270	22	with	with	ADP
gujaf-119	270	23	share	share	NOUN
gujaf-119	270	24	prices	price	NOUN
gujaf-119	270	25	of	of	ADP
gujaf-119	270	26	the	the	DET
gujaf-119	270	27	sampled	sample	VERB
gujaf-119	270	28	firms	firm	NOUN
gujaf-119	270	29	,	,	PUNCT
gujaf-119	270	30	in	in	ADP
gujaf-119	270	31	the	the	DET
gujaf-119	270	32	first	first	ADJ
gujaf-119	270	33	model	model	NOUN
gujaf-119	270	34	(	(	PUNCT
gujaf-119	270	35	model	model	NOUN
gujaf-119	270	36	1	1	NUM
gujaf-119	270	37	)	)	PUNCT
gujaf-119	270	38	,	,	PUNCT
gujaf-119	270	39	this	this	DET
gujaf-119	270	40	relationship	relationship	NOUN
gujaf-119	270	41	is	be	AUX
gujaf-119	270	42	not	not	PART
gujaf-119	270	43	statistically	statistically	ADV
gujaf-119	270	44	significant	significant	ADJ
gujaf-119	270	45	.	.	PUNCT
gujaf-119	271	1	in	in	ADP
gujaf-119	271	2	models	model	NOUN
gujaf-119	271	3	2	2	NUM
gujaf-119	271	4	and	and	CCONJ
gujaf-119	271	5	3	3	NUM
gujaf-119	271	6	however	however	ADV
gujaf-119	271	7	,	,	PUNCT
gujaf-119	271	8	the	the	DET
gujaf-119	271	9	results	result	NOUN
gujaf-119	271	10	reveal	reveal	VERB
gujaf-119	271	11	that	that	SCONJ
gujaf-119	271	12	this	this	DET
gujaf-119	271	13	relationship	relationship	NOUN
gujaf-119	271	14	is	be	AUX
gujaf-119	271	15	statistically	statistically	ADV
gujaf-119	271	16	significant	significant	ADJ
gujaf-119	271	17	at	at	ADP
gujaf-119	271	18	10	10	NUM
gujaf-119	271	19	%	%	NOUN
gujaf-119	271	20	,	,	PUNCT
gujaf-119	271	21	meaning	mean	VERB
gujaf-119	271	22	eps	eps	PROPN
gujaf-119	271	23	is	be	AUX
gujaf-119	271	24	value	value	NOUN
gujaf-119	271	25	relevant	relevant	ADJ
gujaf-119	271	26	.	.	PUNCT
gujaf-119	271	27	comparing	compare	VERB
gujaf-119	271	28	the	the	DET
gujaf-119	271	29	two	two	NUM
gujaf-119	271	30	models	model	NOUN
gujaf-119	271	31	,	,	PUNCT
gujaf-119	271	32	eps	eps	X
gujaf-119	271	33	is	be	AUX
gujaf-119	271	34	more	more	ADJ
gujaf-119	271	35	value	value	NOUN
gujaf-119	271	36	relevant	relevant	ADJ
gujaf-119	271	37	in	in	ADP
gujaf-119	271	38	firms	firm	NOUN
gujaf-119	271	39	with	with	ADP
gujaf-119	271	40	lower	low	ADJ
gujaf-119	271	41	levels	level	NOUN
gujaf-119	271	42	of	of	ADP
gujaf-119	271	43	ifrs	ifrs	NOUN
gujaf-119	271	44	4	4	NUM
gujaf-119	271	45	disclosures	disclosure	NOUN
gujaf-119	271	46	(	(	PUNCT
gujaf-119	271	47	model	model	NOUN
gujaf-119	271	48	3	3	NUM
gujaf-119	271	49	)	)	PUNCT
gujaf-119	271	50	with	with	ADP
gujaf-119	271	51	a	a	DET
gujaf-119	271	52	higher	high	ADJ
gujaf-119	271	53	coefficient	coefficient	NOUN
gujaf-119	271	54	of	of	ADP
gujaf-119	271	55	1.314	1.314	NUM
gujaf-119	271	56	compared	compare	VERB
gujaf-119	271	57	to	to	ADP
gujaf-119	271	58	a	a	DET
gujaf-119	271	59	coefficient	coefficient	NOUN
gujaf-119	271	60	of	of	ADP
gujaf-119	271	61	0.380	0.380	NUM
gujaf-119	271	62	of	of	ADP
gujaf-119	271	63	the	the	DET
gujaf-119	271	64	higher	high	ADJ
gujaf-119	271	65	disclosure	disclosure	NOUN
gujaf-119	271	66	firms	firm	NOUN
gujaf-119	271	67	(	(	PUNCT
gujaf-119	271	68	model	model	NOUN
gujaf-119	271	69	2	2	NUM
gujaf-119	271	70	)	)	PUNCT
gujaf-119	271	71	.	.	PUNCT
gujaf-119	272	1	this	this	DET
gujaf-119	272	2	further	far	ADV
gujaf-119	272	3	implies	imply	VERB
gujaf-119	272	4	that	that	SCONJ
gujaf-119	272	5	where	where	SCONJ
gujaf-119	272	6	corporate	corporate	ADJ
gujaf-119	272	7	accounting	accounting	NOUN
gujaf-119	272	8	disclosures	disclosure	NOUN
gujaf-119	272	9	such	such	ADJ
gujaf-119	272	10	as	as	ADP
gujaf-119	272	11	those	those	PRON
gujaf-119	272	12	required	require	VERB
gujaf-119	272	13	under	under	ADP
gujaf-119	272	14	ifrs	ifrs	NOUN
gujaf-119	272	15	4	4	NUM
gujaf-119	272	16	are	be	AUX
gujaf-119	272	17	adequately	adequately	ADV
gujaf-119	272	18	provided	provide	VERB
gujaf-119	272	19	,	,	PUNCT
gujaf-119	272	20	investors	investor	NOUN
gujaf-119	272	21	or	or	CCONJ
gujaf-119	272	22	stock	stock	NOUN
gujaf-119	272	23	market	market	NOUN
gujaf-119	272	24	participants	participant	NOUN
gujaf-119	272	25	rely	rely	VERB
gujaf-119	272	26	less	less	ADV
gujaf-119	272	27	on	on	ADP
gujaf-119	272	28	eps	eps	NOUN
gujaf-119	272	29	values	value	NOUN
gujaf-119	272	30	for	for	ADP
gujaf-119	272	31	investment	investment	NOUN
gujaf-119	272	32	decision	decision	NOUN
gujaf-119	272	33	making	making	NOUN
gujaf-119	272	34	–	–	PUNCT
gujaf-119	272	35	since	since	SCONJ
gujaf-119	272	36	these	these	DET
gujaf-119	272	37	decisions	decision	NOUN
gujaf-119	272	38	are	be	AUX
gujaf-119	272	39	ultimately	ultimately	ADV
gujaf-119	272	40	responsible	responsible	ADJ
gujaf-119	272	41	for	for	ADP
gujaf-119	272	42	fluctuations	fluctuation	NOUN
gujaf-119	272	43	in	in	ADP
gujaf-119	272	44	stock	stock	NOUN
gujaf-119	272	45	prices	price	NOUN
gujaf-119	272	46	as	as	SCONJ
gujaf-119	272	47	supported	support	VERB
gujaf-119	272	48	by	by	ADP
gujaf-119	272	49	extant	extant	ADJ
gujaf-119	272	50	value	value	NOUN
gujaf-119	272	51	relevance	relevance	NOUN
gujaf-119	272	52	literature	literature	NOUN
gujaf-119	272	53	,	,	PUNCT
gujaf-119	272	54	(	(	PUNCT
gujaf-119	272	55	bagudo	bagudo	NOUN
gujaf-119	272	56	,	,	PUNCT
gujaf-119	272	57	2016	2016	NUM
gujaf-119	272	58	;	;	PUNCT
gujaf-119	272	59	kargin	kargin	NOUN
gujaf-119	272	60	,	,	PUNCT
gujaf-119	272	61	2013	2013	NUM
gujaf-119	272	62	)	)	PUNCT
gujaf-119	272	63	.	.	PUNCT
gujaf-119	273	1	4.3	4.3	NUM
gujaf-119	273	2	value	value	NOUN
gujaf-119	273	3	relevance	relevance	NOUN
gujaf-119	273	4	of	of	ADP
gujaf-119	273	5	book	book	NOUN
gujaf-119	273	6	values	value	NOUN
gujaf-119	273	7	results	result	VERB
gujaf-119	273	8	from	from	ADP
gujaf-119	273	9	the	the	DET
gujaf-119	273	10	table	table	NOUN
gujaf-119	273	11	5	5	NUM
gujaf-119	273	12	also	also	ADV
gujaf-119	273	13	reveal	reveal	VERB
gujaf-119	273	14	that	that	SCONJ
gujaf-119	273	15	book	book	NOUN
gujaf-119	273	16	values	value	NOUN
gujaf-119	273	17	are	be	AUX
gujaf-119	273	18	positively	positively	ADV
gujaf-119	273	19	associated	associate	VERB
gujaf-119	273	20	with	with	ADP
gujaf-119	273	21	share	share	NOUN
gujaf-119	273	22	prices	price	NOUN
gujaf-119	273	23	of	of	ADP
gujaf-119	273	24	listed	list	VERB
gujaf-119	273	25	insurance	insurance	NOUN
gujaf-119	273	26	firms	firm	NOUN
gujaf-119	273	27	in	in	ADP
gujaf-119	273	28	nigeria	nigeria	PROPN
gujaf-119	273	29	.	.	PUNCT
gujaf-119	274	1	the	the	DET
gujaf-119	274	2	coefficients	coefficient	NOUN
gujaf-119	274	3	of	of	ADP
gujaf-119	274	4	0.142	0.142	NUM
gujaf-119	274	5	,	,	PUNCT
gujaf-119	274	6	0.354	0.354	NUM
gujaf-119	274	7	and	and	CCONJ
gujaf-119	274	8	0.070	0.070	NUM
gujaf-119	274	9	are	be	AUX
gujaf-119	274	10	all	all	ADV
gujaf-119	274	11	statistically	statistically	ADV
gujaf-119	274	12	significant	significant	ADJ
gujaf-119	274	13	at	at	ADP
gujaf-119	274	14	1	1	NUM
gujaf-119	274	15	%	%	NOUN
gujaf-119	274	16	,	,	PUNCT
gujaf-119	274	17	this	this	PRON
gujaf-119	274	18	strengthens	strengthen	VERB
gujaf-119	274	19	the	the	DET
gujaf-119	274	20	position	position	NOUN
gujaf-119	274	21	that	that	PRON
gujaf-119	274	22	book	book	NOUN
gujaf-119	274	23	values	value	NOUN
gujaf-119	274	24	are	be	AUX
gujaf-119	274	25	value	value	NOUN
gujaf-119	274	26	relevant	relevant	ADJ
gujaf-119	274	27	(	(	PUNCT
gujaf-119	274	28	nijam	nijam	PROPN
gujaf-119	274	29	&	&	CCONJ
gujaf-119	274	30	jahfer	jahfer	PROPN
gujaf-119	274	31	,	,	PUNCT
gujaf-119	274	32	2018	2018	NUM
gujaf-119	274	33	)	)	PUNCT
gujaf-119	274	34	.	.	PUNCT
gujaf-119	275	1	comparing	compare	VERB
gujaf-119	275	2	models	model	NOUN
gujaf-119	275	3	1	1	NUM
gujaf-119	275	4	(	(	PUNCT
gujaf-119	275	5	high	high	ADJ
gujaf-119	275	6	disclosure	disclosure	NOUN
gujaf-119	275	7	)	)	PUNCT
gujaf-119	275	8	and	and	CCONJ
gujaf-119	275	9	2	2	NUM
gujaf-119	275	10	(	(	PUNCT
gujaf-119	275	11	low	low	ADJ
gujaf-119	275	12	disclosure	disclosure	NOUN
gujaf-119	275	13	)	)	PUNCT
gujaf-119	275	14	,	,	PUNCT
gujaf-119	275	15	the	the	DET
gujaf-119	275	16	coefficients	coefficient	NOUN
gujaf-119	275	17	of	of	ADP
gujaf-119	275	18	0.354	0.354	NUM
gujaf-119	275	19	and	and	CCONJ
gujaf-119	275	20	0.070	0.070	NUM
gujaf-119	275	21	indicate	indicate	VERB
gujaf-119	275	22	that	that	SCONJ
gujaf-119	275	23	in	in	ADP
gujaf-119	275	24	the	the	DET
gujaf-119	275	25	sampled	sample	VERB
gujaf-119	275	26	firms	firm	NOUN
gujaf-119	275	27	,	,	PUNCT
gujaf-119	275	28	book	book	NOUN
gujaf-119	275	29	values	value	NOUN
gujaf-119	275	30	are	be	AUX
gujaf-119	275	31	more	more	ADJ
gujaf-119	275	32	value	value	NOUN
gujaf-119	275	33	relevant	relevant	ADJ
gujaf-119	275	34	in	in	ADP
gujaf-119	275	35	firms	firm	NOUN
gujaf-119	275	36	with	with	ADP
gujaf-119	275	37	higher	high	ADJ
gujaf-119	275	38	disclosure	disclosure	NOUN
gujaf-119	275	39	than	than	ADP
gujaf-119	275	40	those	those	PRON
gujaf-119	275	41	with	with	ADP
gujaf-119	275	42	lower	low	ADJ
gujaf-119	275	43	disclosures	disclosure	NOUN
gujaf-119	275	44	.	.	PUNCT
gujaf-119	276	1	this	this	PRON
gujaf-119	276	2	implies	imply	VERB
gujaf-119	276	3	that	that	SCONJ
gujaf-119	276	4	investors	investor	NOUN
gujaf-119	276	5	–	–	PUNCT
gujaf-119	276	6	or	or	CCONJ
gujaf-119	276	7	stock	stock	NOUN
gujaf-119	276	8	market	market	NOUN
gujaf-119	276	9	participants	participant	NOUN
gujaf-119	276	10	,	,	PUNCT
gujaf-119	276	11	pay	pay	VERB
gujaf-119	276	12	more	more	ADJ
gujaf-119	276	13	attention	attention	NOUN
gujaf-119	276	14	to	to	ADP
gujaf-119	276	15	book	book	NOUN
gujaf-119	276	16	values	value	NOUN
gujaf-119	276	17	of	of	ADP
gujaf-119	276	18	firms	firm	NOUN
gujaf-119	276	19	with	with	ADP
gujaf-119	276	20	higher	high	ADJ
gujaf-119	276	21	levels	level	NOUN
gujaf-119	276	22	of	of	ADP
gujaf-119	276	23	ifrs	ifrs	NOUN
gujaf-119	276	24	4	4	NUM
gujaf-119	276	25	disclosures	disclosure	NOUN
gujaf-119	276	26	in	in	ADP
gujaf-119	276	27	the	the	DET
gujaf-119	276	28	nigerian	nigerian	ADJ
gujaf-119	276	29	insurance	insurance	NOUN
gujaf-119	276	30	sector	sector	NOUN
gujaf-119	276	31	.	.	PUNCT
gujaf-119	277	1	5	5	X
gujaf-119	277	2	.	.	X
gujaf-119	277	3	conclusion	conclusion	NOUN
gujaf-119	277	4	and	and	CCONJ
gujaf-119	277	5	recommendations	recommendation	NOUN
gujaf-119	277	6	the	the	DET
gujaf-119	277	7	study	study	NOUN
gujaf-119	277	8	was	be	AUX
gujaf-119	277	9	carried	carry	VERB
gujaf-119	277	10	out	out	ADP
gujaf-119	277	11	to	to	PART
gujaf-119	277	12	examine	examine	VERB
gujaf-119	277	13	the	the	DET
gujaf-119	277	14	value	value	NOUN
gujaf-119	277	15	relevance	relevance	NOUN
gujaf-119	277	16	of	of	ADP
gujaf-119	277	17	the	the	DET
gujaf-119	277	18	information	information	NOUN
gujaf-119	277	19	content	content	NOUN
gujaf-119	277	20	of	of	ADP
gujaf-119	277	21	ifrs	ifrs	PROPN
gujaf-119	277	22	4	4	NUM
gujaf-119	277	23	:	:	PUNCT
gujaf-119	277	24	insurance	insurance	NOUN
gujaf-119	277	25	contracts	contract	NOUN
gujaf-119	277	26	disclosures	disclosure	NOUN
gujaf-119	277	27	of	of	ADP
gujaf-119	277	28	listed	list	VERB
gujaf-119	277	29	insurance	insurance	NOUN
gujaf-119	277	30	firms	firm	NOUN
gujaf-119	277	31	in	in	ADP
gujaf-119	277	32	nigeria	nigeria	PROPN
gujaf-119	277	33	for	for	ADP
gujaf-119	277	34	the	the	DET
gujaf-119	277	35	period	period	NOUN
gujaf-119	277	36	2012	2012	NUM
gujaf-119	277	37	to	to	ADP
gujaf-119	277	38	2020	2020	NUM
gujaf-119	277	39	.	.	PUNCT
gujaf-119	278	1	it	it	PRON
gujaf-119	278	2	further	far	ADV
gujaf-119	278	3	compared	compare	VERB
gujaf-119	278	4	value	value	NOUN
gujaf-119	278	5	relevance	relevance	NOUN
gujaf-119	278	6	of	of	ADP
gujaf-119	278	7	accounting	accounting	NOUN
gujaf-119	278	8	information	information	NOUN
gujaf-119	278	9	between	between	ADP
gujaf-119	278	10	firms	firm	NOUN
gujaf-119	278	11	with	with	ADP
gujaf-119	278	12	high	high	ADJ
gujaf-119	278	13	and	and	CCONJ
gujaf-119	278	14	those	those	PRON
gujaf-119	278	15	with	with	ADP
gujaf-119	278	16	low	low	ADJ
gujaf-119	278	17	compliance	compliance	NOUN
gujaf-119	278	18	with	with	ADP
gujaf-119	278	19	ifrs	ifrs	PROPN
gujaf-119	278	20	4	4	NUM
gujaf-119	278	21	.	.	PUNCT
gujaf-119	279	1	the	the	DET
gujaf-119	279	2	study	study	NOUN
gujaf-119	279	3	found	find	VERB
gujaf-119	279	4	that	that	SCONJ
gujaf-119	279	5	ifrs	ifrs	NOUN
gujaf-119	279	6	4	4	NUM
gujaf-119	279	7	disclosures	disclosure	NOUN
gujaf-119	279	8	are	be	AUX
gujaf-119	279	9	value	value	NOUN
gujaf-119	279	10	relevant	relevant	ADJ
gujaf-119	279	11	in	in	ADP
gujaf-119	279	12	the	the	DET
gujaf-119	279	13	nigerian	nigerian	ADJ
gujaf-119	279	14	insurance	insurance	NOUN
gujaf-119	279	15	sector	sector	NOUN
gujaf-119	279	16	.	.	PUNCT
gujaf-119	280	1	the	the	DET
gujaf-119	280	2	study	study	NOUN
gujaf-119	280	3	also	also	ADV
gujaf-119	280	4	found	find	VERB
gujaf-119	280	5	bvps	bvps	PROPN
gujaf-119	280	6	of	of	ADP
gujaf-119	280	7	firms	firm	NOUN
gujaf-119	280	8	with	with	ADP
gujaf-119	280	9	high	high	ADJ
gujaf-119	280	10	levels	level	NOUN
gujaf-119	280	11	of	of	ADP
gujaf-119	280	12	disclosure	disclosure	NOUN
gujaf-119	280	13	to	to	PART
gujaf-119	280	14	be	be	AUX
gujaf-119	280	15	more	more	ADJ
gujaf-119	280	16	value	value	NOUN
gujaf-119	280	17	relevant	relevant	ADJ
gujaf-119	280	18	than	than	ADP
gujaf-119	280	19	that	that	PRON
gujaf-119	280	20	of	of	ADP
gujaf-119	280	21	firms	firm	NOUN
gujaf-119	280	22	with	with	ADP
gujaf-119	280	23	lower	low	ADJ
gujaf-119	280	24	levels	level	NOUN
gujaf-119	280	25	.	.	PUNCT
gujaf-119	281	1	findings	finding	NOUN
gujaf-119	281	2	also	also	ADV
gujaf-119	281	3	suggest	suggest	VERB
gujaf-119	281	4	that	that	SCONJ
gujaf-119	281	5	with	with	ADP
gujaf-119	281	6	higher	high	ADJ
gujaf-119	281	7	compliance	compliance	NOUN
gujaf-119	281	8	with	with	ADP
gujaf-119	281	9	ifrs	ifrs	PROPN
gujaf-119	281	10	4	4	NUM
gujaf-119	281	11	,	,	PUNCT
gujaf-119	281	12	eps	eps	X
gujaf-119	281	13	are	be	AUX
gujaf-119	281	14	not	not	PART
gujaf-119	281	15	more	more	ADJ
gujaf-119	281	16	value	value	NOUN
gujaf-119	281	17	relevant	relevant	ADJ
gujaf-119	281	18	.	.	PUNCT
gujaf-119	282	1	overall	overall	ADJ
gujaf-119	282	2	findings	finding	NOUN
gujaf-119	282	3	from	from	ADP
gujaf-119	282	4	the	the	DET
gujaf-119	282	5	study	study	NOUN
gujaf-119	282	6	strengthen	strengthen	VERB
gujaf-119	282	7	the	the	DET
gujaf-119	282	8	position	position	NOUN
gujaf-119	282	9	that	that	PRON
gujaf-119	282	10	stock	stock	NOUN
gujaf-119	282	11	market	market	NOUN
gujaf-119	282	12	participants	participant	NOUN
gujaf-119	282	13	value	value	VERB
gujaf-119	282	14	good	good	ADJ
gujaf-119	282	15	quality	quality	NOUN
gujaf-119	282	16	corporate	corporate	ADJ
gujaf-119	282	17	accounting	accounting	NOUN
gujaf-119	282	18	information	information	NOUN
gujaf-119	282	19	for	for	ADP
gujaf-119	282	20	decision	decision	NOUN
gujaf-119	282	21	making	making	NOUN
gujaf-119	282	22	.	.	PUNCT
gujaf-119	283	1	providing	provide	VERB
gujaf-119	283	2	better	well	ADJ
gujaf-119	283	3	quality	quality	NOUN
gujaf-119	283	4	information	information	NOUN
gujaf-119	283	5	through	through	ADP
gujaf-119	283	6	enhanced	enhanced	ADJ
gujaf-119	283	7	disclosures	disclosure	NOUN
gujaf-119	283	8	as	as	SCONJ
gujaf-119	283	9	required	require	VERB
gujaf-119	283	10	under	under	ADP
gujaf-119	283	11	ifrs	ifrs	PROPN
gujaf-119	283	12	would	would	AUX
gujaf-119	283	13	greatly	greatly	ADV
gujaf-119	283	14	impact	impact	VERB
gujaf-119	283	15	all	all	DET
gujaf-119	283	16	stakeholders	stakeholder	NOUN
gujaf-119	283	17	;	;	PUNCT
gujaf-119	283	18	potential	potential	ADJ
gujaf-119	283	19	investors	investor	NOUN
gujaf-119	283	20	would	would	AUX
gujaf-119	283	21	be	be	AUX
gujaf-119	283	22	better	well	ADV
gujaf-119	283	23	informed	inform	VERB
gujaf-119	283	24	,	,	PUNCT
gujaf-119	283	25	while	while	SCONJ
gujaf-119	283	26	firms	firm	NOUN
gujaf-119	283	27	will	will	AUX
gujaf-119	283	28	overcome	overcome	VERB
gujaf-119	283	29	the	the	DET
gujaf-119	283	30	challenges	challenge	NOUN
gujaf-119	283	31	of	of	ADP
gujaf-119	283	32	the	the	DET
gujaf-119	283	33	threats	threat	NOUN
gujaf-119	283	34	imposed	impose	VERB
gujaf-119	283	35	by	by	ADP
gujaf-119	283	36	information	information	NOUN
gujaf-119	283	37	asymmetry	asymmetry	NOUN
gujaf-119	283	38	and	and	CCONJ
gujaf-119	283	39	weak	weak	ADJ
gujaf-119	283	40	investor	investor	NOUN
gujaf-119	283	41	confidence	confidence	NOUN
gujaf-119	283	42	in	in	ADP
gujaf-119	283	43	the	the	DET
gujaf-119	283	44	sector	sector	NOUN
gujaf-119	283	45	.	.	PUNCT
gujaf-119	284	1	these	these	DET
gujaf-119	284	2	benefits	benefit	NOUN
gujaf-119	284	3	will	will	AUX
gujaf-119	284	4	ultimately	ultimately	ADV
gujaf-119	284	5	enhance	enhance	VERB
gujaf-119	284	6	the	the	DET
gujaf-119	284	7	performance	performance	NOUN
gujaf-119	284	8	of	of	ADP
gujaf-119	284	9	insurance	insurance	NOUN
gujaf-119	284	10	firms	firm	NOUN
gujaf-119	284	11	in	in	ADP
gujaf-119	284	12	the	the	DET
gujaf-119	284	13	stock	stock	NOUN
gujaf-119	284	14	market	market	NOUN
gujaf-119	284	15	by	by	ADP
gujaf-119	284	16	building	build	VERB
gujaf-119	284	17	confidence	confidence	NOUN
gujaf-119	284	18	among	among	ADP
gujaf-119	284	19	potential	potential	ADJ
gujaf-119	284	20	investors	investor	NOUN
gujaf-119	284	21	.	.	PUNCT
gujaf-119	285	1	in	in	ADP
gujaf-119	285	2	line	line	NOUN
gujaf-119	285	3	with	with	ADP
gujaf-119	285	4	findings	finding	NOUN
gujaf-119	285	5	,	,	PUNCT
gujaf-119	285	6	the	the	DET
gujaf-119	285	7	study	study	NOUN
gujaf-119	285	8	recommends	recommend	VERB
gujaf-119	285	9	that	that	SCONJ
gujaf-119	285	10	firms	firm	NOUN
gujaf-119	285	11	should	should	AUX
gujaf-119	285	12	improve	improve	VERB
gujaf-119	285	13	their	their	PRON
gujaf-119	285	14	financial	financial	ADJ
gujaf-119	285	15	reporting	reporting	NOUN
gujaf-119	285	16	practices	practice	NOUN
gujaf-119	285	17	through	through	ADP
gujaf-119	285	18	increased	increase	VERB
gujaf-119	285	19	compliance	compliance	NOUN
gujaf-119	285	20	with	with	ADP
gujaf-119	285	21	set	set	NOUN
gujaf-119	285	22	standards	standard	NOUN
gujaf-119	285	23	and	and	CCONJ
gujaf-119	285	24	industry	industry	NOUN
gujaf-119	285	25	specific	specific	ADJ
gujaf-119	285	26	regulations	regulation	NOUN
gujaf-119	285	27	.	.	PUNCT
gujaf-119	286	1	regulatory	regulatory	ADJ
gujaf-119	286	2	bodies	body	NOUN
gujaf-119	286	3	should	should	AUX
gujaf-119	286	4	also	also	ADV
gujaf-119	286	5	provide	provide	VERB
gujaf-119	286	6	clear	clear	ADJ
gujaf-119	286	7	and	and	CCONJ
gujaf-119	286	8	adequate	adequate	ADJ
gujaf-119	286	9	guidelines	guideline	NOUN
gujaf-119	286	10	for	for	SCONJ
gujaf-119	286	11	firms	firm	NOUN
gujaf-119	286	12	to	to	PART
gujaf-119	286	13	align	align	VERB
gujaf-119	286	14	with	with	ADP
gujaf-119	286	15	best	good	ADJ
gujaf-119	286	16	practices	practice	NOUN
gujaf-119	286	17	,	,	PUNCT
gujaf-119	286	18	as	as	ADV
gujaf-119	286	19	well	well	ADV
gujaf-119	286	20	as	as	ADP
gujaf-119	286	21	,	,	PUNCT
gujaf-119	286	22	regular	regular	ADJ
gujaf-119	286	23	monitoring	monitoring	NOUN
gujaf-119	286	24	and	and	CCONJ
gujaf-119	286	25	evaluation	evaluation	NOUN
gujaf-119	286	26	to	to	PART
gujaf-119	286	27	ensure	ensure	VERB
gujaf-119	286	28	full	full	ADJ
gujaf-119	286	29	compliance	compliance	NOUN
gujaf-119	286	30	.	.	PUNCT
gujaf-119	287	1	this	this	PRON
gujaf-119	287	2	is	be	AUX
gujaf-119	287	3	because	because	SCONJ
gujaf-119	287	4	stakeholders	stakeholder	NOUN
gujaf-119	287	5	can	can	AUX
gujaf-119	287	6	not	not	PART
gujaf-119	287	7	be	be	AUX
gujaf-119	287	8	properly	properly	ADV
gujaf-119	287	9	protected	protect	VERB
gujaf-119	287	10	without	without	ADP
gujaf-119	287	11	transparency	transparency	NOUN
gujaf-119	287	12	which	which	PRON
gujaf-119	287	13	is	be	AUX
gujaf-119	287	14	enhanced	enhance	VERB
gujaf-119	287	15	by	by	ADP
gujaf-119	287	16	quality	quality	NOUN
gujaf-119	287	17	financial	financial	ADJ
gujaf-119	287	18	reporting	reporting	NOUN
gujaf-119	287	19	.	.	PUNCT
gujaf-119	288	1	potential	potential	ADJ
gujaf-119	288	2	investors	investor	NOUN
gujaf-119	288	3	should	should	AUX
gujaf-119	288	4	also	also	ADV
gujaf-119	288	5	consider	consider	VERB
gujaf-119	288	6	information	information	NOUN
gujaf-119	288	7	in	in	ADP
gujaf-119	288	8	annual	annual	ADJ
gujaf-119	288	9	reports	report	NOUN
gujaf-119	288	10	as	as	ADP
gujaf-119	288	11	a	a	DET
gujaf-119	288	12	means	means	NOUN
gujaf-119	288	13	of	of	ADP
gujaf-119	288	14	appraising	appraise	VERB
gujaf-119	288	15	firms	firm	NOUN
gujaf-119	288	16	for	for	ADP
gujaf-119	288	17	investment	investment	NOUN
gujaf-119	288	18	purposes	purpose	NOUN
gujaf-119	288	19	.	.	PUNCT
gujaf-119	289	1	11	11	NUM
gujaf-119	289	2	improved	improve	VERB
gujaf-119	289	3	financial	financial	ADJ
gujaf-119	289	4	reporting	reporting	NOUN
gujaf-119	289	5	practices	practice	NOUN
gujaf-119	289	6	would	would	AUX
gujaf-119	289	7	go	go	VERB
gujaf-119	289	8	a	a	DET
gujaf-119	289	9	long	long	ADJ
gujaf-119	289	10	way	way	NOUN
gujaf-119	289	11	in	in	ADP
gujaf-119	289	12	enhancing	enhance	VERB
gujaf-119	289	13	some	some	PRON
gujaf-119	289	14	of	of	ADP
gujaf-119	289	15	the	the	DET
gujaf-119	289	16	developments	development	NOUN
gujaf-119	289	17	needed	need	VERB
gujaf-119	289	18	in	in	ADP
gujaf-119	289	19	the	the	DET
gujaf-119	289	20	nigerian	nigerian	ADJ
gujaf-119	289	21	insurance	insurance	NOUN
gujaf-119	289	22	sector	sector	NOUN
gujaf-119	289	23	.	.	PUNCT
gujaf-119	290	1	references	reference	NOUN
gujaf-119	290	2	abu	abu	PROPN
gujaf-119	290	3	-	-	PUNCT
gujaf-119	290	4	dieh	dieh	PROPN
gujaf-119	290	5	,	,	PUNCT
gujaf-119	290	6	a.m.	a.m.	PROPN
gujaf-119	291	1	(	(	PUNCT
gujaf-119	291	2	2015	2015	NUM
gujaf-119	291	3	)	)	PUNCT
gujaf-119	291	4	.	.	PUNCT
gujaf-119	292	1	the	the	DET
gujaf-119	292	2	impact	impact	NOUN
gujaf-119	292	3	of	of	ADP
gujaf-119	292	4	the	the	DET
gujaf-119	292	5	adoption	adoption	NOUN
gujaf-119	292	6	of	of	ADP
gujaf-119	292	7	international	international	ADJ
gujaf-119	292	8	financial	financial	ADJ
gujaf-119	292	9	reporting	reporting	NOUN
gujaf-119	292	10	standards	standard	NOUN
gujaf-119	292	11	on	on	ADP
gujaf-119	292	12	the	the	DET
gujaf-119	292	13	quality	quality	NOUN
gujaf-119	292	14	of	of	ADP
gujaf-119	292	15	financial	financial	ADJ
gujaf-119	292	16	statements	statement	NOUN
gujaf-119	292	17	in	in	ADP
gujaf-119	292	18	palestine	palestine	PROPN
gujaf-119	292	19	.	.	PUNCT
gujaf-119	293	1	birzeit	birzeit	PROPN
gujaf-119	293	2	university	university	PROPN
gujaf-119	293	3	alade	alade	PROPN
gujaf-119	293	4	,	,	PUNCT
gujaf-119	293	5	m.e	m.e	PROPN
gujaf-119	293	6	.	.	PROPN
gujaf-119	293	7	(	(	PUNCT
gujaf-119	293	8	2018	2018	NUM
gujaf-119	293	9	)	)	PUNCT
gujaf-119	293	10	.	.	PUNCT
gujaf-119	294	1	effect	effect	NOUN
gujaf-119	294	2	of	of	ADP
gujaf-119	294	3	international	international	ADJ
gujaf-119	294	4	financial	financial	ADJ
gujaf-119	294	5	reporting	reporting	NOUN
gujaf-119	294	6	standards	standard	NOUN
gujaf-119	294	7	adoption	adoption	NOUN
gujaf-119	294	8	on	on	ADP
gujaf-119	294	9	value	value	NOUN
gujaf-119	294	10	relevance	relevance	NOUN
gujaf-119	294	11	of	of	ADP
gujaf-119	294	12	accounting	accounting	NOUN
gujaf-119	294	13	information	information	NOUN
gujaf-119	294	14	of	of	ADP
gujaf-119	294	15	nigerian	nigerian	ADJ
gujaf-119	294	16	listed	list	VERB
gujaf-119	294	17	firms	firm	NOUN
gujaf-119	294	18	(	(	PUNCT
gujaf-119	294	19	doctorate	doctorate	NOUN
gujaf-119	294	20	thesis	thesis	NOUN
gujaf-119	294	21	jomo	jomo	PROPN
gujaf-119	294	22	kenyatta	kenyatta	PROPN
gujaf-119	294	23	university	university	PROPN
gujaf-119	294	24	of	of	ADP
gujaf-119	294	25	agriculture	agriculture	NOUN
gujaf-119	294	26	and	and	CCONJ
gujaf-119	294	27	technology	technology	NOUN
gujaf-119	294	28	,	,	PUNCT
gujaf-119	294	29	kenya	kenya	PROPN
gujaf-119	294	30	)	)	PUNCT
gujaf-119	294	31	alashi	alashi	PROPN
gujaf-119	294	32	,	,	PUNCT
gujaf-119	294	33	m.	m.	NOUN
gujaf-119	294	34	,	,	PUNCT
gujaf-119	294	35	&	&	CCONJ
gujaf-119	294	36	dumlu	dumlu	NOUN
gujaf-119	294	37	,	,	PUNCT
gujaf-119	294	38	t.	t.	PROPN
gujaf-119	294	39	(	(	PUNCT
gujaf-119	294	40	2015	2015	NUM
gujaf-119	294	41	)	)	PUNCT
gujaf-119	294	42	.	.	PUNCT
gujaf-119	295	1	relevancy	relevancy	NOUN
gujaf-119	295	2	of	of	ADP
gujaf-119	295	3	accounting	account	VERB
gujaf-119	295	4	information	information	NOUN
gujaf-119	295	5	under	under	ADP
gujaf-119	295	6	ifrs	ifrs	PROPN
gujaf-119	295	7	at	at	ADP
gujaf-119	295	8	borsa	borsa	PROPN
gujaf-119	295	9	istanbul	istanbul	PROPN
gujaf-119	295	10	(	(	PUNCT
gujaf-119	295	11	bist	bist	NOUN
gujaf-119	295	12	)	)	PUNCT
gujaf-119	295	13	for	for	ADP
gujaf-119	295	14	manufacturing	manufacturing	NOUN
gujaf-119	295	15	firms	firm	NOUN
gujaf-119	295	16	.	.	PUNCT
gujaf-119	296	1	journal	journal	PROPN
gujaf-119	296	2	of	of	ADP
gujaf-119	296	3	economics	economic	NOUN
gujaf-119	296	4	,	,	PUNCT
gujaf-119	296	5	finance	finance	NOUN
gujaf-119	296	6	and	and	CCONJ
gujaf-119	296	7	accounting	accounting	NOUN
gujaf-119	296	8	,	,	PUNCT
gujaf-119	296	9	2(2	2(2	NUM
gujaf-119	296	10	)	)	PUNCT
gujaf-119	296	11	,	,	PUNCT
gujaf-119	296	12	152	152	NUM
gujaf-119	296	13	-	-	SYM
gujaf-119	296	14	163	163	NUM
gujaf-119	296	15	.	.	PUNCT
gujaf-119	297	1	alfraih	alfraih	PROPN
gujaf-119	297	2	,	,	PUNCT
gujaf-119	297	3	m.	m.	NOUN
gujaf-119	297	4	,	,	PUNCT
gujaf-119	297	5	&	&	CCONJ
gujaf-119	297	6	alanezi	alanezi	PROPN
gujaf-119	297	7	,	,	PUNCT
gujaf-119	297	8	f.	f.	PROPN
gujaf-119	297	9	(	(	PUNCT
gujaf-119	297	10	2015	2015	NUM
gujaf-119	297	11	)	)	PUNCT
gujaf-119	297	12	.	.	PUNCT
gujaf-119	298	1	the	the	DET
gujaf-119	298	2	value	value	NOUN
gujaf-119	298	3	relevance	relevance	NOUN
gujaf-119	298	4	of	of	ADP
gujaf-119	298	5	mandatory	mandatory	ADJ
gujaf-119	298	6	corporate	corporate	ADJ
gujaf-119	298	7	disclosures	disclosure	NOUN
gujaf-119	298	8	:	:	PUNCT
gujaf-119	298	9	evidence	evidence	NOUN
gujaf-119	298	10	from	from	ADP
gujaf-119	298	11	kuwait	kuwait	PROPN
gujaf-119	298	12	.	.	PUNCT
gujaf-119	299	1	international	international	ADJ
gujaf-119	299	2	journal	journal	PROPN
gujaf-119	299	3	of	of	ADP
gujaf-119	299	4	business	business	NOUN
gujaf-119	299	5	and	and	CCONJ
gujaf-119	299	6	finance	finance	NOUN
gujaf-119	299	7	research	research	NOUN
gujaf-119	299	8	,	,	PUNCT
gujaf-119	299	9	9(3	9(3	NUM
gujaf-119	299	10	)	)	PUNCT
gujaf-119	299	11	,	,	PUNCT
gujaf-119	299	12	1	1	NUM
gujaf-119	299	13	-	-	SYM
gujaf-119	299	14	18	18	NUM
gujaf-119	299	15	.	.	PUNCT
gujaf-119	300	1	alfaraih	alfaraih	PROPN
gujaf-119	300	2	,	,	PUNCT
gujaf-119	300	3	m.	m.	NOUN
gujaf-119	300	4	(	(	PUNCT
gujaf-119	300	5	2009	2009	NUM
gujaf-119	300	6	)	)	PUNCT
gujaf-119	300	7	.	.	PUNCT
gujaf-119	301	1	compliance	compliance	NOUN
gujaf-119	301	2	with	with	ADP
gujaf-119	301	3	international	international	ADJ
gujaf-119	301	4	financial	financial	ADJ
gujaf-119	301	5	reporting	reporting	NOUN
gujaf-119	301	6	standards	standard	NOUN
gujaf-119	301	7	(	(	PUNCT
gujaf-119	301	8	ifrs	ifrs	NOUN
gujaf-119	301	9	)	)	PUNCT
gujaf-119	301	10	and	and	CCONJ
gujaf-119	301	11	value	value	NOUN
gujaf-119	301	12	relevance	relevance	NOUN
gujaf-119	301	13	of	of	ADP
gujaf-119	301	14	accounting	account	VERB
gujaf-119	301	15	information	information	NOUN
gujaf-119	301	16	in	in	ADP
gujaf-119	301	17	emerging	emerge	VERB
gujaf-119	301	18	stock	stock	NOUN
gujaf-119	301	19	markets	market	NOUN
gujaf-119	301	20	:	:	PUNCT
gujaf-119	301	21	evidence	evidence	NOUN
gujaf-119	301	22	from	from	ADP
gujaf-119	301	23	kuwait	kuwait	PROPN
gujaf-119	301	24	(	(	PUNCT
gujaf-119	301	25	doctoral	doctoral	ADJ
gujaf-119	301	26	thesis	thesis	NOUN
gujaf-119	301	27	,	,	PUNCT
gujaf-119	301	28	queensland	queensland	PROPN
gujaf-119	301	29	university	university	PROPN
gujaf-119	301	30	of	of	ADP
gujaf-119	301	31	technology	technology	PROPN
gujaf-119	301	32	,	,	PUNCT
gujaf-119	301	33	australia	australia	PROPN
gujaf-119	301	34	)	)	PUNCT
gujaf-119	301	35	.	.	PUNCT
gujaf-119	302	1	retrieved	retrieve	VERB
gujaf-119	302	2	from	from	ADP
gujaf-119	302	3	http://eprints.qut.edu.au/36377/1/mishari_alfaraih's_thesis.pdf	http://eprints.qut.edu.au/36377/1/mishari_alfaraih's_thesis.pdf	PROPN
gujaf-119	302	4	alkali	alkali	ADJ
gujaf-119	302	5	,	,	PUNCT
gujaf-119	302	6	m.	m.	NOUN
gujaf-119	302	7	y.	y.	PROPN
gujaf-119	302	8	,	,	PUNCT
gujaf-119	302	9	lode	lode	PROPN
gujaf-119	302	10	,	,	PUNCT
gujaf-119	302	11	n.a	n.a	PROPN
gujaf-119	302	12	.	.	PROPN
gujaf-119	302	13	(	(	PUNCT
gujaf-119	302	14	2016	2016	NUM
gujaf-119	302	15	)	)	PUNCT
gujaf-119	302	16	.	.	PUNCT
gujaf-119	303	1	relevance	relevance	NOUN
gujaf-119	303	2	of	of	ADP
gujaf-119	303	3	accounting	account	VERB
gujaf-119	303	4	the	the	DET
gujaf-119	303	5	value	value	NOUN
gujaf-119	303	6	disclosures	disclosure	NOUN
gujaf-119	303	7	among	among	ADP
gujaf-119	303	8	listed	list	VERB
gujaf-119	303	9	nigerian	nigerian	ADJ
gujaf-119	303	10	firms	firm	NOUN
gujaf-119	303	11	 	 	SPACE
gujaf-119	303	12	:	:	PUNCT
gujaf-119	303	13	ifrs	ifrs	NOUN
gujaf-119	303	14	adoption	adoption	NOUN
gujaf-119	303	15	.	.	PUNCT
gujaf-119	304	1	iranian	iranian	ADJ
gujaf-119	304	2	journal	journal	PROPN
gujaf-119	304	3	of	of	ADP
gujaf-119	304	4	management	management	NOUN
gujaf-119	304	5	studies	study	NOUN
gujaf-119	304	6	(	(	PUNCT
gujaf-119	304	7	ijms	ijms	PROPN
gujaf-119	304	8	)	)	PUNCT
gujaf-119	304	9	9(4	9(4	NUM
gujaf-119	304	10	):	):	PUNCT
gujaf-119	304	11	707–40	707–40	NUM
gujaf-119	304	12	.	.	PUNCT
gujaf-119	305	1	bagudo	bagudo	PROPN
gujaf-119	305	2	,	,	PUNCT
gujaf-119	305	3	m.	m.	NOUN
gujaf-119	305	4	m.	m.	NOUN
gujaf-119	305	5	(	(	PUNCT
gujaf-119	305	6	2016	2016	NUM
gujaf-119	305	7	)	)	PUNCT
gujaf-119	305	8	.	.	PUNCT
gujaf-119	306	1	compliance	compliance	NOUN
gujaf-119	306	2	and	and	CCONJ
gujaf-119	306	3	value	value	NOUN
gujaf-119	306	4	relevance	relevance	NOUN
gujaf-119	306	5	of	of	ADP
gujaf-119	306	6	international	international	ADJ
gujaf-119	306	7	financial	financial	ADJ
gujaf-119	306	8	reporting	reporting	NOUN
gujaf-119	306	9	standards	standard	NOUN
gujaf-119	306	10	(	(	PUNCT
gujaf-119	306	11	ifrs	ifrs	NOUN
gujaf-119	306	12	)	)	PUNCT
gujaf-119	306	13	mandatory	mandatory	ADJ
gujaf-119	306	14	adoption	adoption	NOUN
gujaf-119	306	15	in	in	ADP
gujaf-119	306	16	nigeria	nigeria	PROPN
gujaf-119	306	17	.	.	PUNCT
gujaf-119	307	1	doctoral	doctoral	ADJ
gujaf-119	307	2	thesis	thesis	NOUN
gujaf-119	307	3	.	.	PUNCT
gujaf-119	308	1	malaysia	malaysia	PROPN
gujaf-119	308	2	.	.	PUNCT
gujaf-119	308	3	ball	ball	PROPN
gujaf-119	308	4	,	,	PUNCT
gujaf-119	308	5	r.	r.	PROPN
gujaf-119	308	6	,	,	PUNCT
gujaf-119	308	7	&	&	CCONJ
gujaf-119	308	8	brown	brown	PROPN
gujaf-119	308	9	,	,	PUNCT
gujaf-119	308	10	p.	p.	NOUN
gujaf-119	308	11	(	(	PUNCT
gujaf-119	308	12	1968	1968	NUM
gujaf-119	308	13	)	)	PUNCT
gujaf-119	308	14	.	.	PUNCT
gujaf-119	309	1	an	an	DET
gujaf-119	309	2	empirical	empirical	ADJ
gujaf-119	309	3	evaluation	evaluation	NOUN
gujaf-119	309	4	of	of	ADP
gujaf-119	309	5	accounting	accounting	NOUN
gujaf-119	309	6	income	income	NOUN
gujaf-119	309	7	numbers	number	NOUN
gujaf-119	309	8	.	.	PUNCT
gujaf-119	310	1	journal	journal	NOUN
gujaf-119	310	2	of	of	ADP
gujaf-119	310	3	accounting	accounting	PROPN
gujaf-119	310	4	research(autumn	research(autumn	PROPN
gujaf-119	310	5	)	)	PUNCT
gujaf-119	310	6	,	,	PUNCT
gujaf-119	310	7	159	159	NUM
gujaf-119	310	8	-	-	SYM
gujaf-119	310	9	178	178	NUM
gujaf-119	310	10	.	.	PUNCT
gujaf-119	311	1	barizah	barizah	PROPN
gujaf-119	311	2	,	,	PUNCT
gujaf-119	311	3	nur	nur	PROPN
gujaf-119	311	4	,	,	PUNCT
gujaf-119	311	5	b.	b.	PROPN
gujaf-119	311	6	&	&	CCONJ
gujaf-119	311	7	abubakar	abubakar	PROPN
gujaf-119	311	8	.	.	PUNCT
gujaf-119	312	1	(	(	PUNCT
gujaf-119	312	2	2011	2011	NUM
gujaf-119	312	3	)	)	PUNCT
gujaf-119	312	4	.	.	PUNCT
gujaf-119	313	1	incentives	incentive	NOUN
gujaf-119	313	2	for	for	ADP
gujaf-119	313	3	disclosure	disclosure	NOUN
gujaf-119	313	4	of	of	ADP
gujaf-119	313	5	accounting	accounting	NOUN
gujaf-119	313	6	information	information	NOUN
gujaf-119	313	7	in	in	ADP
gujaf-119	313	8	public	public	ADJ
gujaf-119	313	9	sector	sector	NOUN
gujaf-119	313	10	 	 	SPACE
gujaf-119	313	11	:	:	PUNCT
gujaf-119	313	12	a	a	DET
gujaf-119	313	13	literature	literature	NOUN
gujaf-119	313	14	survey	survey	NOUN
gujaf-119	313	15	.	.	PUNCT
gujaf-119	313	16	”	"	PUNCT
gujaf-119	314	1	international	international	ADJ
gujaf-119	314	2	research	research	NOUN
gujaf-119	314	3	journal	journal	NOUN
gujaf-119	314	4	of	of	ADP
gujaf-119	314	5	finance	finance	NOUN
gujaf-119	314	6	and	and	CCONJ
gujaf-119	314	7	economics	economic	NOUN
gujaf-119	314	8	,	,	PUNCT
gujaf-119	314	9	75	75	NUM
gujaf-119	314	10	.	.	PUNCT
gujaf-119	315	1	bolibok	bolibok	PROPN
gujaf-119	315	2	,	,	PUNCT
gujaf-119	315	3	p.	p.	NOUN
gujaf-119	315	4	(	(	PUNCT
gujaf-119	315	5	2014	2014	NUM
gujaf-119	315	6	)	)	PUNCT
gujaf-119	315	7	.	.	PUNCT
gujaf-119	316	1	the	the	DET
gujaf-119	316	2	impact	impact	NOUN
gujaf-119	316	3	of	of	ADP
gujaf-119	316	4	ifrs	ifrs	NOUN
gujaf-119	316	5	on	on	ADP
gujaf-119	316	6	the	the	DET
gujaf-119	316	7	value	value	NOUN
gujaf-119	316	8	relevance	relevance	NOUN
gujaf-119	316	9	of	of	ADP
gujaf-119	316	10	accounting	accounting	NOUN
gujaf-119	316	11	data	datum	NOUN
gujaf-119	316	12	of	of	ADP
gujaf-119	316	13	banks	bank	NOUN
gujaf-119	316	14	listed	list	VERB
gujaf-119	316	15	on	on	ADP
gujaf-119	316	16	the	the	DET
gujaf-119	316	17	warsaw	warsaw	PROPN
gujaf-119	316	18	stock	stock	PROPN
gujaf-119	316	19	exchange	exchange	PROPN
gujaf-119	316	20	.	.	PUNCT
gujaf-119	317	1	copernican	copernican	PROPN
gujaf-119	317	2	journal	journal	PROPN
gujaf-119	317	3	of	of	ADP
gujaf-119	317	4	finance	finance	NOUN
gujaf-119	317	5	and	and	CCONJ
gujaf-119	317	6	accounting	accounting	NOUN
gujaf-119	317	7	,	,	PUNCT
gujaf-119	317	8	3(1	3(1	NUM
gujaf-119	317	9	)	)	PUNCT
gujaf-119	317	10	,	,	PUNCT
gujaf-119	317	11	33	33	NUM
gujaf-119	317	12	-	-	SYM
gujaf-119	317	13	43	43	NUM
gujaf-119	317	14	.	.	PUNCT
gujaf-119	318	1	der	der	PROPN
gujaf-119	318	2	,	,	PUNCT
gujaf-119	318	3	b.a	b.a	PROPN
gujaf-119	318	4	.	.	PROPN
gujaf-119	318	5	,	,	PUNCT
gujaf-119	318	6	masri	masri	PROPN
gujaf-119	318	7	,	,	PUNCT
gujaf-119	318	8	m.h	m.h	PROPN
gujaf-119	318	9	.	.	PROPN
gujaf-119	318	10	&	&	CCONJ
gujaf-119	318	11	abubakari	abubakari	PROPN
gujaf-119	318	12	,	,	PUNCT
gujaf-119	318	13	m.s	m.s	PROPN
gujaf-119	318	14	.	.	PROPN
gujaf-119	318	15	(	(	PUNCT
gujaf-119	318	16	2018	2018	NUM
gujaf-119	318	17	)	)	PUNCT
gujaf-119	318	18	.	.	PUNCT
gujaf-119	319	1	a	a	DET
gujaf-119	319	2	comparative	comparative	ADJ
gujaf-119	319	3	study	study	NOUN
gujaf-119	319	4	of	of	ADP
gujaf-119	319	5	the	the	DET
gujaf-119	319	6	value	value	NOUN
gujaf-119	319	7	relevance	relevance	NOUN
gujaf-119	319	8	of	of	ADP
gujaf-119	319	9	accounting	accounting	NOUN
gujaf-119	319	10	information	information	NOUN
gujaf-119	319	11	between	between	ADP
gujaf-119	319	12	financial	financial	ADJ
gujaf-119	319	13	andnon	andnon	ADJ
gujaf-119	319	14	-	-	PUNCT
gujaf-119	319	15	financial	financial	ADJ
gujaf-119	319	16	companies	company	NOUN
gujaf-119	319	17	listed	list	VERB
gujaf-119	319	18	on	on	ADP
gujaf-119	319	19	the	the	DET
gujaf-119	319	20	ghana	ghana	PROPN
gujaf-119	319	21	stock	stock	PROPN
gujaf-119	319	22	exchange	exchange	PROPN
gujaf-119	319	23	.	.	PUNCT
gujaf-119	320	1	afro	afro	NOUN
gujaf-119	320	2	-	-	PUNCT
gujaf-119	320	3	asian	asian	ADJ
gujaf-119	320	4	j.	j.	PROPN
gujaf-119	320	5	finance	finance	PROPN
gujaf-119	320	6	and	and	CCONJ
gujaf-119	320	7	accounting	accounting	NOUN
gujaf-119	320	8	,	,	PUNCT
gujaf-119	320	9	8(3	8(3	NUM
gujaf-119	320	10	)	)	PUNCT
gujaf-119	320	11	,	,	PUNCT
gujaf-119	320	12	271295	271295	NUM
gujaf-119	320	13	elbakry	elbakry	NOUN
gujaf-119	320	14	,	,	PUNCT
gujaf-119	320	15	a.e	a.e	PROPN
gujaf-119	320	16	.	.	PROPN
gujaf-119	320	17	nwachukwu	nwachukwu	PROPN
gujaf-119	320	18	,	,	PUNCT
gujaf-119	320	19	j.c	j.c	PROPN
gujaf-119	320	20	.	.	PROPN
gujaf-119	320	21	abdou	abdou	PROPN
gujaf-119	320	22	,	,	PUNCT
gujaf-119	320	23	h.a	h.a	PROPN
gujaf-119	320	24	.	.	PROPN
gujaf-119	320	25	&	&	CCONJ
gujaf-119	320	26	elshandidy	elshandidy	PROPN
gujaf-119	320	27	,	,	PUNCT
gujaf-119	320	28	t.	t.	PROPN
gujaf-119	320	29	(	(	PUNCT
gujaf-119	320	30	2017	2017	NUM
gujaf-119	320	31	)	)	PUNCT
gujaf-119	320	32	.	.	PUNCT
gujaf-119	321	1	taxation	taxation	NOUN
gujaf-119	321	2	comparative	comparative	ADJ
gujaf-119	321	3	evidence	evidence	NOUN
gujaf-119	321	4	on	on	ADP
gujaf-119	321	5	the	the	DET
gujaf-119	321	6	value	value	NOUN
gujaf-119	321	7	relevance	relevance	NOUN
gujaf-119	321	8	of	of	ADP
gujaf-119	321	9	ifrs	ifrs	NOUN
gujaf-119	321	10	-	-	PUNCT
gujaf-119	321	11	based	base	VERB
gujaf-119	321	12	accounting	accounting	NOUN
gujaf-119	321	13	information	information	NOUN
gujaf-119	321	14	in	in	ADP
gujaf-119	321	15	germany	germany	PROPN
gujaf-119	321	16	and	and	CCONJ
gujaf-119	321	17	the	the	DET
gujaf-119	321	18	uk	uk	PROPN
gujaf-119	321	19	.	.	PROPN
gujaf-119	321	20	journal	journal	PROPN
gujaf-119	321	21	of	of	ADP
gujaf-119	321	22	international	international	ADJ
gujaf-119	321	23	accounting	accounting	NOUN
gujaf-119	321	24	,	,	PUNCT
gujaf-119	321	25	auditing	auditing	NOUN
gujaf-119	321	26	and	and	CCONJ
gujaf-119	321	27	taxation	taxation	NOUN
gujaf-119	321	28	28	28	NUM
gujaf-119	321	29	,	,	PUNCT
gujaf-119	321	30	10–30	10–30	NUM
gujaf-119	321	31	iasb	iasb	ADJ
gujaf-119	321	32	(	(	PUNCT
gujaf-119	321	33	2018	2018	NUM
gujaf-119	321	34	)	)	PUNCT
gujaf-119	321	35	.	.	PUNCT
gujaf-119	322	1	conceptual	conceptual	ADJ
gujaf-119	322	2	framework	framework	NOUN
gujaf-119	322	3	for	for	ADP
gujaf-119	322	4	financial	financial	ADJ
gujaf-119	322	5	reporting	reporting	NOUN
gujaf-119	322	6	.	.	PUNCT
gujaf-119	323	1	retrieved	retrieve	VERB
gujaf-119	323	2	from	from	ADP
gujaf-119	323	3	https://www.iasplus.com/en/standards/other/framework	https://www.iasplus.com/en/standards/other/framework	NOUN
gujaf-119	323	4	ionascu	ionascu	NOUN
gujaf-119	323	5	,	,	PUNCT
gujaf-119	323	6	m.	m.	NOUN
gujaf-119	323	7	,	,	PUNCT
gujaf-119	323	8	ionascu	ionascu	PROPN
gujaf-119	323	9	i.	i.	PROPN
gujaf-119	323	10	,	,	PUNCT
gujaf-119	323	11	sacarin	sacarin	PROPN
gujaf-119	323	12	,	,	PUNCT
gujaf-119	323	13	m.	m.	NOUN
gujaf-119	323	14	&	&	CCONJ
gujaf-119	323	15	minu	minu	PROPN
gujaf-119	323	16	,	,	PUNCT
gujaf-119	323	17	m.	m.	NOUN
gujaf-119	323	18	(	(	PUNCT
gujaf-119	323	19	2018	2018	NUM
gujaf-119	323	20	)	)	PUNCT
gujaf-119	323	21	.	.	PUNCT
gujaf-119	324	1	benefits	benefit	NOUN
gujaf-119	324	2	of	of	ADP
gujaf-119	324	3	global	global	ADJ
gujaf-119	324	4	financial	financial	ADJ
gujaf-119	324	5	reporting	reporting	NOUN
gujaf-119	324	6	models	model	NOUN
gujaf-119	324	7	for	for	ADP
gujaf-119	324	8	developing	develop	VERB
gujaf-119	324	9	markets	market	NOUN
gujaf-119	324	10	:	:	PUNCT
gujaf-119	324	11	the	the	DET
gujaf-119	324	12	case	case	NOUN
gujaf-119	324	13	of	of	ADP
gujaf-119	324	14	romania	romania	PROPN
gujaf-119	324	15	.	.	PUNCT
gujaf-119	325	1	plos	plos	PROPN
gujaf-119	325	2	one	one	NUM
gujaf-119	325	3	13(11	13(11	NUM
gujaf-119	325	4	)	)	PUNCT
gujaf-119	325	5	,	,	PUNCT
gujaf-119	325	6	https://doi.org/	https://doi.org/	VERB
gujaf-119	325	7	10.1371	10.1371	NUM
gujaf-119	325	8	/	/	SYM
gujaf-119	326	1	journal.pone.0207175	journal.pone.0207175	PROPN
gujaf-119	326	2	juniarti	juniarti	PROPN
gujaf-119	326	3	,	,	PUNCT
gujaf-119	326	4	ferbiana	ferbiana	PROPN
gujaf-119	326	5	h.	h.	PROPN
gujaf-119	326	6	,	,	PUNCT
gujaf-119	326	7	novitasari1	novitasari1	PROPN
gujaf-119	326	8	,	,	PUNCT
gujaf-119	326	9	k.	k.	PROPN
gujaf-119	326	10	&	&	CCONJ
gujaf-119	326	11	tjamdinata	tjamdinata	PROPN
gujaf-119	326	12	,	,	PUNCT
gujaf-119	326	13	w.	w.	PROPN
gujaf-119	326	14	(	(	PUNCT
gujaf-119	326	15	2018	2018	NUM
gujaf-119	326	16	)	)	PUNCT
gujaf-119	326	17	.	.	PUNCT
gujaf-119	327	1	the	the	DET
gujaf-119	327	2	value	value	NOUN
gujaf-119	327	3	relevance	relevance	NOUN
gujaf-119	327	4	of	of	ADP
gujaf-119	327	5	ifrs	ifrs	ADJ
gujaf-119	327	6	adoption	adoption	NOUN
gujaf-119	327	7	in	in	ADP
gujaf-119	327	8	indonesia	indonesia	PROPN
gujaf-119	327	9	.	.	PUNCT
gujaf-119	328	1	jurnal	jurnal	PROPN
gujaf-119	328	2	akuntansi	akuntansi	PROPN
gujaf-119	328	3	dan	dan	PROPN
gujaf-119	328	4	keuangan	keuangan	PROPN
gujaf-119	328	5	,	,	PUNCT
gujaf-119	328	6	20(1	20(1	NUM
gujaf-119	328	7	)	)	PUNCT
gujaf-119	328	8	,	,	PUNCT
gujaf-119	328	9	13	13	NUM
gujaf-119	328	10	-	-	SYM
gujaf-119	328	11	19	19	NUM
gujaf-119	328	12	doi	doi	NOUN
gujaf-119	328	13	:	:	PUNCT
gujaf-119	328	14	10.9744	10.9744	NUM
gujaf-119	328	15	/	/	SYM
gujaf-119	328	16	jak.20.1.13	jak.20.1.13	NOUN
gujaf-119	328	17	-	-	PUNCT
gujaf-119	328	18	19	19	NUM
gujaf-119	328	19	issn	issn	PROPN
gujaf-119	328	20	1411	1411	NUM
gujaf-119	328	21	-	-	SYM
gujaf-119	328	22	0288	0288	NUM
gujaf-119	328	23	print	print	NOUN
gujaf-119	328	24	/	/	SYM
gujaf-119	328	25	issn	issn	PROPN
gujaf-119	328	26	2338	2338	NUM
gujaf-119	328	27	-	-	SYM
gujaf-119	328	28	8137	8137	NUM
gujaf-119	328	29	online	online	ADV
gujaf-119	328	30	http://eprints.qut.edu.au/36377/1/mishari_alfaraih's_thesis.pdf	http://eprints.qut.edu.au/36377/1/mishari_alfaraih's_thesis.pdf	PROPN
gujaf-119	328	31	https://www.iasplus.com/en/standards/other/framework	https://www.iasplus.com/en/standards/other/framework	ADP
gujaf-119	328	32	https://doi.org/	https://doi.org/	NOUN
gujaf-119	328	33	12	12	NUM
gujaf-119	328	34	karğin	karğin	NOUN
gujaf-119	328	35	,	,	PUNCT
gujaf-119	328	36	s.	s.	PROPN
gujaf-119	328	37	(	(	PUNCT
gujaf-119	328	38	2013	2013	NUM
gujaf-119	328	39	)	)	PUNCT
gujaf-119	328	40	.	.	PUNCT
gujaf-119	329	1	the	the	DET
gujaf-119	329	2	impact	impact	NOUN
gujaf-119	329	3	of	of	ADP
gujaf-119	329	4	ifrs	ifrs	NOUN
gujaf-119	329	5	on	on	ADP
gujaf-119	329	6	the	the	DET
gujaf-119	329	7	value	value	NOUN
gujaf-119	329	8	relevance	relevance	NOUN
gujaf-119	329	9	of	of	ADP
gujaf-119	329	10	accounting	accounting	NOUN
gujaf-119	329	11	information	information	NOUN
gujaf-119	329	12	:	:	PUNCT
gujaf-119	329	13	evidence	evidence	NOUN
gujaf-119	329	14	form	form	VERB
gujaf-119	329	15	turkish	turkish	ADJ
gujaf-119	329	16	firms	firm	NOUN
gujaf-119	329	17	.	.	PUNCT
gujaf-119	330	1	international	international	ADJ
gujaf-119	330	2	journal	journal	PROPN
gujaf-119	330	3	of	of	ADP
gujaf-119	330	4	economics	economic	NOUN
gujaf-119	330	5	and	and	CCONJ
gujaf-119	330	6	finance	finance	NOUN
gujaf-119	330	7	,	,	PUNCT
gujaf-119	330	8	5(4	5(4	NUM
gujaf-119	330	9	)	)	PUNCT
gujaf-119	330	10	,	,	PUNCT
gujaf-119	330	11	71	71	NUM
gujaf-119	330	12	-	-	SYM
gujaf-119	330	13	80	80	NUM
gujaf-119	330	14	.	.	PUNCT
gujaf-119	331	1	ki	ki	PROPN
gujaf-119	331	2	,	,	PUNCT
gujaf-119	331	3	d.h	d.h	PROPN
gujaf-119	331	4	.	.	PROPN
gujaf-119	331	5	,	,	PUNCT
gujaf-119	331	6	leem	leem	PROPN
gujaf-119	331	7	,	,	PUNCT
gujaf-119	331	8	w.b	w.b	PROPN
gujaf-119	331	9	.	.	PROPN
gujaf-119	331	10	&	&	CCONJ
gujaf-119	331	11	yuk	yuk	PROPN
gujaf-119	331	12	,	,	PUNCT
gujaf-119	331	13	j.h.(2019	j.h.(2019	PROPN
gujaf-119	331	14	)	)	PUNCT
gujaf-119	331	15	.	.	PUNCT
gujaf-119	332	1	the	the	DET
gujaf-119	332	2	effect	effect	NOUN
gujaf-119	332	3	of	of	ADP
gujaf-119	332	4	ifrs	ifrs	ADJ
gujaf-119	332	5	adoption	adoption	NOUN
gujaf-119	332	6	on	on	ADP
gujaf-119	332	7	the	the	DET
gujaf-119	332	8	value	value	NOUN
gujaf-119	332	9	relevanc	relevanc	NOUN
gujaf-119	332	10	of	of	ADP
gujaf-119	332	11	accounting	accounting	NOUN
gujaf-119	332	12	information	information	NOUN
gujaf-119	332	13	:	:	PUNCT
gujaf-119	332	14	evidence	evidence	NOUN
gujaf-119	332	15	from	from	ADP
gujaf-119	332	16	south	south	PROPN
gujaf-119	332	17	korea	korea	PROPN
gujaf-119	332	18	.	.	PUNCT
gujaf-119	333	1	investment	investment	NOUN
gujaf-119	333	2	management	management	NOUN
gujaf-119	333	3	and	and	CCONJ
gujaf-119	333	4	financial	financial	ADJ
gujaf-119	333	5	innovation	innovation	NOUN
gujaf-119	333	6	,	,	PUNCT
gujaf-119	333	7	16(2).,http://dx.doi.org/10.21511	16(2).,http://dx.doi.org/10.21511	NUM
gujaf-119	333	8	/	/	SYM
gujaf-119	333	9	imfi.16(2).2019.07	imfi.16(2).2019.07	X
gujaf-119	333	10	naicom	naicom	X
gujaf-119	333	11	(	(	PUNCT
gujaf-119	333	12	2018	2018	NUM
gujaf-119	333	13	)	)	PUNCT
gujaf-119	333	14	.	.	PUNCT
gujaf-119	334	1	the	the	DET
gujaf-119	334	2	tier	tier	NOUN
gujaf-119	334	3	-	-	PUNCT
gujaf-119	334	4	based	base	VERB
gujaf-119	334	5	minimum	minimum	ADJ
gujaf-119	334	6	solvency	solvency	NOUN
gujaf-119	334	7	capital	capital	NOUN
gujaf-119	334	8	model	model	NOUN
gujaf-119	334	9	for	for	ADP
gujaf-119	334	10	insurance	insurance	NOUN
gujaf-119	334	11	companies	company	NOUN
gujaf-119	334	12	.	.	PUNCT
gujaf-119	335	1	retrieved	retrieve	VERB
gujaf-119	335	2	fom	fom	NOUN
gujaf-119	335	3	https://www.naicom.gov.ng/docs/circulars/the%20tbmsc%20for	https://www.naicom.gov.ng/docs/circulars/the%20tbmsc%20for	ADP
gujaf-119	335	4	%	%	PROPN
gujaf-119	335	5	20insurers%20-%20insurers'comm%20-%20v2ppp%2033.pdf	20insurers%20-%20insurers'comm%20-%20v2ppp%2033.pdf	PROPN
gujaf-119	335	6	nobes	nobes	PROPN
gujaf-119	335	7	,	,	PUNCT
gujaf-119	335	8	c.	c.	PROPN
gujaf-119	335	9	&	&	CCONJ
gujaf-119	335	10	parker	parker	PROPN
gujaf-119	335	11	,	,	PUNCT
gujaf-119	335	12	r.	r.	PROPN
gujaf-119	335	13	(	(	PUNCT
gujaf-119	335	14	2008	2008	NUM
gujaf-119	335	15	)	)	PUNCT
gujaf-119	335	16	.	.	PUNCT
gujaf-119	336	1	comparative	comparative	ADJ
gujaf-119	336	2	international	international	ADJ
gujaf-119	336	3	accounting	accounting	NOUN
gujaf-119	336	4	,	,	PUNCT
gujaf-119	336	5	eleventh	eleventh	PROPN
gujaf-119	336	6	edition	edition	PROPN
gujaf-119	336	7	,	,	PUNCT
gujaf-119	336	8	england	england	PROPN
gujaf-119	336	9	:	:	PUNCT
gujaf-119	336	10	pearson	pearson	PROPN
gujaf-119	336	11	nijam	nijam	PROPN
gujaf-119	336	12	,	,	PUNCT
gujaf-119	336	13	h.m	h.m	PROPN
gujaf-119	336	14	.	.	PROPN
gujaf-119	336	15	&	&	CCONJ
gujaf-119	336	16	jahfer	jahfer	PROPN
gujaf-119	336	17	,	,	PUNCT
gujaf-119	336	18	a.	a.	NOUN
gujaf-119	336	19	(	(	PUNCT
gujaf-119	336	20	2018	2018	NUM
gujaf-119	336	21	)	)	PUNCT
gujaf-119	336	22	.	.	PUNCT
gujaf-119	337	1	ifrs	ifrs	PROPN
gujaf-119	337	2	adoption	adoption	NOUN
gujaf-119	337	3	and	and	CCONJ
gujaf-119	337	4	value	value	NOUN
gujaf-119	337	5	relevance	relevance	NOUN
gujaf-119	337	6	of	of	ADP
gujaf-119	337	7	accounting	accounting	NOUN
gujaf-119	337	8	information	information	NOUN
gujaf-119	337	9	:	:	PUNCT
gujaf-119	337	10	evidence	evidence	NOUN
gujaf-119	337	11	from	from	ADP
gujaf-119	337	12	a	a	DET
gujaf-119	337	13	developing	develop	VERB
gujaf-119	337	14	country	country	NOUN
gujaf-119	337	15	.	.	PUNCT
gujaf-119	338	1	global	global	ADJ
gujaf-119	338	2	business	business	PROPN
gujaf-119	338	3	review	review	PROPN
gujaf-119	338	4	19(6	19(6	NUM
gujaf-119	338	5	)	)	PUNCT
gujaf-119	338	6	1	1	NUM
gujaf-119	338	7	–	–	PUNCT
gujaf-119	338	8	21	21	NUM
gujaf-119	338	9	,	,	PUNCT
gujaf-119	338	10	doi	doi	NOUN
gujaf-119	338	11	:	:	PUNCT
gujaf-119	338	12	10.1177/0972150918794571	10.1177/0972150918794571	NUM
gujaf-119	338	13	http://journals.sagepub.com/home/gbr	http://journals.sagepub.com/home/gbr	NUM
gujaf-119	338	14	ohlson	ohlson	NOUN
gujaf-119	338	15	,	,	PUNCT
gujaf-119	338	16	j.a	j.a	PROPN
gujaf-119	338	17	.	.	PROPN
gujaf-119	338	18	(	(	PUNCT
gujaf-119	338	19	1995	1995	NUM
gujaf-119	338	20	)	)	PUNCT
gujaf-119	338	21	.	.	PUNCT
gujaf-119	339	1	earnings	earning	NOUN
gujaf-119	339	2	,	,	PUNCT
gujaf-119	339	3	book	book	NOUN
gujaf-119	339	4	values	value	NOUN
gujaf-119	339	5	,	,	PUNCT
gujaf-119	339	6	and	and	CCONJ
gujaf-119	339	7	dividends	dividend	NOUN
gujaf-119	339	8	in	in	ADP
gujaf-119	339	9	equity	equity	NOUN
gujaf-119	339	10	valuation	valuation	NOUN
gujaf-119	339	11	,	,	PUNCT
gujaf-119	339	12	contemporary	contemporary	ADJ
gujaf-119	339	13	accounting	accounting	NOUN
gujaf-119	339	14	research	research	NOUN
gujaf-119	339	15	,	,	PUNCT
gujaf-119	339	16	11	11	NUM
gujaf-119	339	17	,	,	PUNCT
gujaf-119	339	18	661	661	NUM
gujaf-119	339	19	-	-	SYM
gujaf-119	339	20	687	687	NUM
gujaf-119	339	21	.	.	PUNCT
gujaf-119	340	1	oji	oji	PROPN
gujaf-119	340	2	,	,	PUNCT
gujaf-119	340	3	h.	h.	PROPN
gujaf-119	340	4	(	(	PUNCT
gujaf-119	340	5	2018	2018	NUM
gujaf-119	340	6	,	,	PUNCT
gujaf-119	340	7	march	march	PROPN
gujaf-119	340	8	8)	8)	NUM
gujaf-119	340	9	.	.	PUNCT
gujaf-119	341	1	investors	investor	NOUN
gujaf-119	341	2	worry	worry	VERB
gujaf-119	341	3	over	over	ADP
gujaf-119	341	4	stagnation	stagnation	NOUN
gujaf-119	341	5	in	in	ADP
gujaf-119	341	6	insurance	insurance	NOUN
gujaf-119	341	7	share	share	NOUN
gujaf-119	341	8	prices	price	NOUN
gujaf-119	341	9	.	.	PUNCT
gujaf-119	342	1	retrieved	retrieve	VERB
gujaf-119	342	2	from	from	ADP
gujaf-119	342	3	:	:	PUNCT
gujaf-119	342	4	https://guardian.ng/business-services/money/investors-worry-over-stagnationin-insurance-share-prices/	https://guardian.ng/business-services/money/investors-worry-over-stagnationin-insurance-share-prices/	PROPN
gujaf-119	342	5	oji	oji	PROPN
gujaf-119	342	6	,	,	PUNCT
gujaf-119	342	7	h.	h.	PROPN
gujaf-119	342	8	(	(	PUNCT
gujaf-119	342	9	2019	2019	NUM
gujaf-119	342	10	,	,	PUNCT
gujaf-119	342	11	july	july	PROPN
gujaf-119	342	12	23	23	NUM
gujaf-119	342	13	)	)	PUNCT
gujaf-119	342	14	.	.	PUNCT
gujaf-119	343	1	insurance	insurance	NOUN
gujaf-119	343	2	stocks	stock	NOUN
gujaf-119	343	3	stagnate	stagnate	VERB
gujaf-119	343	4	under	under	ADP
gujaf-119	343	5	harsh	harsh	ADJ
gujaf-119	343	6	environment	environment	NOUN
gujaf-119	343	7	,	,	PUNCT
gujaf-119	343	8	low	low	ADJ
gujaf-119	343	9	patronage	patronage	NOUN
gujaf-119	343	10	.	.	PUNCT
gujaf-119	344	1	retrieved	retrieve	VERB
gujaf-119	344	2	from	from	ADP
gujaf-119	344	3	:	:	PUNCT
gujaf-119	344	4	https://guardian.ng/business-services/insurance-stocks-stagnate-underharsh-environment-low-patronage/	https://guardian.ng/business-services/insurance-stocks-stagnate-underharsh-environment-low-patronage/	PROPN
gujaf-119	344	5	odoemelam	odoemelam	PROPN
gujaf-119	344	6	,	,	PUNCT
gujaf-119	344	7	n.	n.	PROPN
gujaf-119	344	8	okafor	okafor	PROPN
gujaf-119	344	9	,	,	PUNCT
gujaf-119	344	10	r.g	r.g	PROPN
gujaf-119	344	11	.	.	PROPN
gujaf-119	344	12	&	&	CCONJ
gujaf-119	344	13	ofoegbu	ofoegbu	PROPN
gujaf-119	344	14	,	,	PUNCT
gujaf-119	344	15	n.g	n.g	PROPN
gujaf-119	344	16	.	.	PROPN
gujaf-119	344	17	(	(	PUNCT
gujaf-119	344	18	2019	2019	NUM
gujaf-119	344	19	)	)	PUNCT
gujaf-119	344	20	.	.	PUNCT
gujaf-119	345	1	effect	effect	NOUN
gujaf-119	345	2	of	of	ADP
gujaf-119	345	3	international	international	ADJ
gujaf-119	345	4	financial	financial	ADJ
gujaf-119	345	5	reporting	reporting	NOUN
gujaf-119	345	6	standard	standard	PROPN
gujaf-119	345	7	(	(	PUNCT
gujaf-119	345	8	ifrs	ifrs	PROPN
gujaf-119	345	9	)	)	PUNCT
gujaf-119	345	10	adoption	adoption	NOUN
gujaf-119	345	11	on	on	ADP
gujaf-119	345	12	earnings	earning	NOUN
gujaf-119	345	13	value	value	NOUN
gujaf-119	345	14	relevance	relevance	NOUN
gujaf-119	345	15	of	of	ADP
gujaf-119	345	16	quoted	quote	VERB
gujaf-119	345	17	nigerian	nigerian	ADJ
gujaf-119	345	18	firms	firm	NOUN
gujaf-119	345	19	.	.	PUNCT
gujaf-119	346	1	cogent	cogent	NOUN
gujaf-119	346	2	business	business	PROPN
gujaf-119	346	3	&	&	CCONJ
gujaf-119	346	4	management	management	PROPN
gujaf-119	346	5	,	,	PUNCT
gujaf-119	346	6	6	6	NUM
gujaf-119	346	7	,	,	PUNCT
gujaf-119	346	8	1	1	NUM
gujaf-119	346	9	-	-	SYM
gujaf-119	346	10	2	2	NUM
gujaf-119	346	11	https://doi.org/10.1080/23311975.2019.1643520	https://doi.org/10.1080/23311975.2019.1643520	NOUN
gujaf-119	346	12	onyekwelu	onyekwelu	NOUN
gujaf-119	346	13	,	,	PUNCT
gujaf-119	346	14	u.	u.	PROPN
gujaf-119	346	15	l.	l.	PROPN
gujaf-119	346	16	&	&	CCONJ
gujaf-119	346	17	ubesie	ubesie	PROPN
gujaf-119	346	18	,	,	PUNCT
gujaf-119	346	19	m.c	m.c	PROPN
gujaf-119	346	20	(	(	PUNCT
gujaf-119	346	21	2016	2016	NUM
gujaf-119	346	22	)	)	PUNCT
gujaf-119	346	23	,	,	PUNCT
gujaf-119	346	24	relevance	relevance	NOUN
gujaf-119	346	25	of	of	ADP
gujaf-119	346	26	international	international	ADJ
gujaf-119	346	27	financial	financial	ADJ
gujaf-119	346	28	reporting	reporting	NOUN
gujaf-119	346	29	standards	standard	NOUN
gujaf-119	346	30	on	on	ADP
gujaf-119	346	31	accounting	accounting	NOUN
gujaf-119	346	32	quality	quality	NOUN
gujaf-119	346	33	in	in	ADP
gujaf-119	346	34	nigeria	nigeria	PROPN
gujaf-119	346	35	,	,	PUNCT
gujaf-119	346	36	research	research	NOUN
gujaf-119	346	37	journal	journal	NOUN
gujaf-119	346	38	of	of	ADP
gujaf-119	346	39	finance	finance	NOUN
gujaf-119	346	40	and	and	CCONJ
gujaf-119	346	41	accounting	account	VERB
gujaf-119	346	42	7(15	7(15	NUM
gujaf-119	346	43	)	)	PUNCT
gujaf-119	346	44	,	,	PUNCT
gujaf-119	346	45	39	39	NUM
gujaf-119	346	46	-	-	SYM
gujaf-119	346	47	46	46	NUM
gujaf-119	346	48	,	,	PUNCT
gujaf-119	346	49	www.iiste.org	www.iiste.org	PROPN
gujaf-119	346	50	.	.	PROPN
gujaf-119	346	51	osinuga	osinuga	PROPN
gujaf-119	346	52	,	,	PUNCT
gujaf-119	346	53	d.	d.	PROPN
gujaf-119	346	54	(	(	PUNCT
gujaf-119	346	55	2016	2016	NUM
gujaf-119	346	56	)	)	PUNCT
gujaf-119	346	57	the	the	DET
gujaf-119	346	58	challenges	challenge	NOUN
gujaf-119	346	59	of	of	ADP
gujaf-119	346	60	the	the	DET
gujaf-119	346	61	nigerian	nigerian	ADJ
gujaf-119	346	62	insurance	insurance	NOUN
gujaf-119	346	63	industry	industry	NOUN
gujaf-119	346	64	.	.	PUNCT
gujaf-119	347	1	linkedin	linkedin	VERB
gujaf-119	347	2	https://www.linkedin.com/pulse/challenges-nigerian-insurance-industry-damilola-b-laciarb-uk	https://www.linkedin.com/pulse/challenges-nigerian-insurance-industry-damilola-b-laciarb-uk	PROPN
gujaf-119	347	3	pricewaterhousecoopers	pricewaterhousecooper	NOUN
gujaf-119	347	4	(	(	PUNCT
gujaf-119	347	5	2015	2015	NUM
gujaf-119	347	6	)	)	PUNCT
gujaf-119	347	7	.	.	PUNCT
gujaf-119	348	1	africa	africa	PROPN
gujaf-119	348	2	insurance	insurance	NOUN
gujaf-119	348	3	trends	trend	NOUN
gujaf-119	348	4	.	.	PUNCT
gujaf-119	349	1	pricewatercooper	pricewatercooper	NOUN
gujaf-119	349	2	,	,	PUNCT
gujaf-119	349	3	https://www.pwc.com/ng/en/	https://www.pwc.com/ng/en/	NOUN
gujaf-119	349	4	assets	asset	NOUN
gujaf-119	349	5	/	/	SYM
gujaf-119	349	6	pdf	pdf	NOUN
gujaf-119	349	7	/	/	SYM
gujaf-119	349	8	nigeria	nigeria	PROPN
gujaf-119	349	9	-	-	PUNCT
gujaf-119	349	10	insurance	insurance	NOUN
gujaf-119	349	11	-	-	PUNCT
gujaf-119	349	12	survey.pdf	survey.pdf	NOUN
gujaf-119	349	13	spence	spence	NOUN
gujaf-119	349	14	,	,	PUNCT
gujaf-119	349	15	m.	m.	NOUN
gujaf-119	349	16	(	(	PUNCT
gujaf-119	349	17	2002	2002	NUM
gujaf-119	349	18	)	)	PUNCT
gujaf-119	349	19	,	,	PUNCT
gujaf-119	349	20	'	'	PUNCT
gujaf-119	349	21	signaling	signal	VERB
gujaf-119	349	22	in	in	ADP
gujaf-119	349	23	retrospect	retrospect	NOUN
gujaf-119	349	24	and	and	CCONJ
gujaf-119	349	25	the	the	DET
gujaf-119	349	26	informational	informational	ADJ
gujaf-119	349	27	structure	structure	NOUN
gujaf-119	349	28	of	of	ADP
gujaf-119	349	29	markets	market	NOUN
gujaf-119	349	30	'	'	PART
gujaf-119	349	31	,	,	PUNCT
gujaf-119	349	32	american	american	PROPN
gujaf-119	349	33	economic	economic	PROPN
gujaf-119	349	34	review	review	PROPN
gujaf-119	349	35	,	,	PUNCT
gujaf-119	349	36	92(3	92(3	NOUN
gujaf-119	349	37	)	)	PUNCT
gujaf-119	349	38	,	,	PUNCT
gujaf-119	349	39	434	434	NUM
gujaf-119	349	40	-	-	SYM
gujaf-119	349	41	459	459	NUM
gujaf-119	349	42	.	.	PUNCT
gujaf-119	349	43	temile	temile	NOUN
gujaf-119	349	44	,	,	PUNCT
gujaf-119	349	45	s.o	s.o	PROPN
gujaf-119	349	46	.	.	PROPN
gujaf-119	349	47	(	(	PUNCT
gujaf-119	349	48	2018	2018	NUM
gujaf-119	349	49	)	)	PUNCT
gujaf-119	349	50	.	.	PUNCT
gujaf-119	350	1	an	an	DET
gujaf-119	350	2	analysis	analysis	NOUN
gujaf-119	350	3	of	of	ADP
gujaf-119	350	4	the	the	DET
gujaf-119	350	5	effect	effect	NOUN
gujaf-119	350	6	of	of	ADP
gujaf-119	350	7	ifrs	ifrs	ADJ
gujaf-119	350	8	adoption	adoption	NOUN
gujaf-119	350	9	in	in	ADP
gujaf-119	350	10	nigeria	nigeria	PROPN
gujaf-119	350	11	on	on	ADP
gujaf-119	350	12	the	the	DET
gujaf-119	350	13	quality	quality	NOUN
gujaf-119	350	14	of	of	ADP
gujaf-119	350	15	published	publish	VERB
gujaf-119	350	16	financial	financial	ADJ
gujaf-119	350	17	information	information	NOUN
gujaf-119	350	18	,	,	PUNCT
gujaf-119	350	19	phd	phd	NOUN
gujaf-119	350	20	thesis	thesis	NOUN
gujaf-119	350	21	,	,	PUNCT
gujaf-119	350	22	university	university	NOUN
gujaf-119	350	23	of	of	ADP
gujaf-119	350	24	salford	salford	PROPN
gujaf-119	350	25	.	.	PUNCT
gujaf-119	351	1	umoren	umoren	PROPN
gujaf-119	351	2	,	,	PUNCT
gujaf-119	351	3	a.o	a.o	PROPN
gujaf-119	351	4	,	,	PUNCT
gujaf-119	351	5	&	&	CCONJ
gujaf-119	351	6	enang	enang	PROPN
gujaf-119	351	7	r.e	r.e	PROPN
gujaf-119	351	8	.	.	PROPN
gujaf-119	351	9	(	(	PUNCT
gujaf-119	351	10	2015	2015	NUM
gujaf-119	351	11	)	)	PUNCT
gujaf-119	351	12	.	.	PUNCT
gujaf-119	352	1	ifrs	ifrs	PROPN
gujaf-119	352	2	adoption	adoption	NOUN
gujaf-119	352	3	and	and	CCONJ
gujaf-119	352	4	value	value	NOUN
gujaf-119	352	5	relevance	relevance	NOUN
gujaf-119	352	6	of	of	ADP
gujaf-119	352	7	financial	financial	ADJ
gujaf-119	352	8	statements	statement	NOUN
gujaf-119	352	9	of	of	ADP
gujaf-119	352	10	nigerian	nigerian	ADJ
gujaf-119	352	11	listed	list	VERB
gujaf-119	352	12	banks	bank	NOUN
gujaf-119	352	13	.	.	PUNCT
gujaf-119	353	1	international	international	ADJ
gujaf-119	353	2	journal	journal	PROPN
gujaf-119	353	3	of	of	ADP
gujaf-119	353	4	finance	finance	NOUN
gujaf-119	353	5	and	and	CCONJ
gujaf-119	353	6	accounting	account	VERB
gujaf-119	353	7	2	2	NUM
gujaf-119	353	8	,	,	PUNCT
gujaf-119	353	9	4(1	4(1	NOUN
gujaf-119	353	10	):	):	PUNCT
gujaf-119	353	11	1	1	NUM
gujaf-119	353	12	-	-	SYM
gujaf-119	353	13	7	7	NUM
gujaf-119	353	14	doi	doi	NOUN
gujaf-119	353	15	:	:	PUNCT
gujaf-119	353	16	10.5923	10.5923	NUM
gujaf-119	353	17	/	/	SYM
gujaf-119	353	18	j.ijfa.20150401.01	j.ijfa.20150401.01	ADJ
gujaf-119	353	19	4(1	4(1	NOUN
gujaf-119	353	20	):	):	PUNCT
gujaf-119	353	21	1–7	1–7	X
gujaf-119	353	22	.	.	PUNCT
gujaf-119	354	1	umoren	umoren	PROPN
gujaf-119	354	2	,	,	PUNCT
gujaf-119	354	3	a.o	a.o	PROPN
gujaf-119	354	4	.	.	PROPN
gujaf-119	354	5	,	,	PUNCT
gujaf-119	354	6	akpan	akpan	PROPN
gujaf-119	354	7	,	,	PUNCT
gujaf-119	354	8	p.w	p.w	PROPN
gujaf-119	354	9	.	.	PROPN
gujaf-119	354	10	&	&	CCONJ
gujaf-119	354	11	ekeria	ekeria	PROPN
gujaf-119	354	12	,	,	PUNCT
gujaf-119	354	13	e.v	e.v	PROPN
gujaf-119	354	14	.	.	PUNCT
gujaf-119	354	15	(	(	PUNCT
gujaf-119	354	16	2018	2018	NUM
gujaf-119	354	17	)	)	PUNCT
gujaf-119	354	18	.	.	PUNCT
gujaf-119	355	1	value	value	NOUN
gujaf-119	355	2	relevance	relevance	NOUN
gujaf-119	355	3	of	of	ADP
gujaf-119	355	4	accounting	account	VERB
gujaf-119	355	5	information	information	NOUN
gujaf-119	355	6	in	in	ADP
gujaf-119	355	7	nigerian	nigerian	ADJ
gujaf-119	355	8	listed	list	VERB
gujaf-119	355	9	financial	financial	ADJ
gujaf-119	355	10	companies	company	NOUN
gujaf-119	355	11	.	.	PUNCT
gujaf-119	356	1	advances	advance	NOUN
gujaf-119	356	2	in	in	ADP
gujaf-119	356	3	research	research	NOUN
gujaf-119	356	4	16(1	16(1	NUM
gujaf-119	356	5	)	)	PUNCT
gujaf-119	356	6	,	,	PUNCT
gujaf-119	356	7	18	18	NUM
gujaf-119	356	8	watson	watson	NOUN
gujaf-119	356	9	,	,	PUNCT
gujaf-119	356	10	a.	a.	NOUN
gujaf-119	356	11	,	,	PUNCT
gujaf-119	356	12	shrives	shrive	NOUN
gujaf-119	356	13	,	,	PUNCT
gujaf-119	356	14	p.	p.	PROPN
gujaf-119	356	15	&	&	CCONJ
gujaf-119	356	16	marston	marston	PROPN
gujaf-119	356	17	,	,	PUNCT
gujaf-119	356	18	c.	c.	PROPN
gujaf-119	356	19	(	(	PUNCT
gujaf-119	356	20	2002	2002	NUM
gujaf-119	356	21	)	)	PUNCT
gujaf-119	356	22	,	,	PUNCT
gujaf-119	356	23	'	'	PUNCT
gujaf-119	356	24	voluntary	voluntary	ADJ
gujaf-119	356	25	disclosure	disclosure	NOUN
gujaf-119	356	26	of	of	ADP
gujaf-119	356	27	accounting	accounting	NOUN
gujaf-119	356	28	ratios	ratio	NOUN
gujaf-119	356	29	in	in	ADP
gujaf-119	356	30	the	the	DET
gujaf-119	356	31	uk	uk	PROPN
gujaf-119	356	32	'	'	PART
gujaf-119	356	33	,	,	PUNCT
gujaf-119	356	34	the	the	DET
gujaf-119	356	35	british	british	ADJ
gujaf-119	356	36	accounting	accounting	PROPN
gujaf-119	356	37	review	review	PROPN
gujaf-119	356	38	,	,	PUNCT
gujaf-119	356	39	34(4	34(4	NUM
gujaf-119	356	40	)	)	PUNCT
gujaf-119	356	41	,	,	PUNCT
gujaf-119	356	42	289	289	NUM
gujaf-119	356	43	-	-	SYM
gujaf-119	356	44	313	313	NUM
gujaf-119	356	45	.	.	PUNCT
gujaf-119	357	1	wu	wu	PROPN
gujaf-119	357	2	,	,	PUNCT
gujaf-119	357	3	r.	r.	PROPN
gujaf-119	357	4	c.	c.	PROPN
gujaf-119	357	5	&	&	CCONJ
gujaf-119	357	6	hsu	hsu	PROPN
gujaf-119	357	7	,	,	PUNCT
gujaf-119	357	8	a.w	a.w	PROPN
gujaf-119	357	9	.	.	PROPN
gujaf-119	357	10	(	(	PUNCT
gujaf-119	357	11	2011	2011	NUM
gujaf-119	357	12	)	)	PUNCT
gujaf-119	357	13	.	.	PUNCT
gujaf-119	358	1	value	value	NOUN
gujaf-119	358	2	relevance	relevance	NOUN
gujaf-119	358	3	of	of	ADP
gujaf-119	358	4	embedded	embed	VERB
gujaf-119	358	5	value	value	NOUN
gujaf-119	358	6	and	and	CCONJ
gujaf-119	358	7	ifrs	ifrs	NOUN
gujaf-119	358	8	4	4	NUM
gujaf-119	358	9	insurance	insurance	NOUN
gujaf-119	358	10	contracts	contract	NOUN
gujaf-119	358	11	.	.	PUNCT
gujaf-119	359	1	the	the	DET
gujaf-119	359	2	geneva	geneva	PROPN
gujaf-119	359	3	papers	paper	NOUN
gujaf-119	359	4	,	,	PUNCT
gujaf-119	359	5	36	36	NUM
gujaf-119	359	6	,	,	PUNCT
gujaf-119	359	7	283–303	283–303	NUM
gujaf-119	359	8	.	.	PUNCT
gujaf-119	359	9	doi:10.1057	doi:10.1057	NOUN
gujaf-119	359	10	/	/	SYM
gujaf-119	359	11	gpp.2011.5	gpp.2011.5	PROPN
gujaf-119	359	12	https://www.naicom.gov.ng/docs/circulars/the%20tbmsc%20for%20%20insurers%20-%20insurers'comm%20-%20v2ppp%2033.pdf	https://www.naicom.gov.ng/docs/circulars/the%20tbmsc%20for%20%20insurers%20-%20insurers'comm%20-%20v2ppp%2033.pdf	PROPN
gujaf-119	359	13	https://www.naicom.gov.ng/docs/circulars/the%20tbmsc%20for%20%20insurers%20-%20insurers'comm%20-%20v2ppp%2033.pdf	https://www.naicom.gov.ng/docs/circulars/the%20tbmsc%20for%20%20insurers%20-%20insurers'comm%20-%20v2ppp%2033.pdf	PROPN
gujaf-119	359	14	http://journals.sagepub.com/home/gbr	http://journals.sagepub.com/home/gbr	PROPN
gujaf-119	359	15	https://guardian.ng/business-services/insurance-stocks-stagnate-under-harsh-environment-low-patronage/	https://guardian.ng/business-services/insurance-stocks-stagnate-under-harsh-environment-low-patronage/	PROPN
gujaf-119	359	16	https://guardian.ng/business-services/insurance-stocks-stagnate-under-harsh-environment-low-patronage/	https://guardian.ng/business-services/insurance-stocks-stagnate-under-harsh-environment-low-patronage/	NOUN
gujaf-119	359	17	https://www.linkedin.com/pulse/challenges-nigerian-insurance-industry-damilola-b-l-aciarb-ukhttps://www.linkedin.com/pulse/challenges-nigerian-insurance-industry-damilola-b-l-aciarb-ukhttps://www.pwc.com/ng/en/	https://www.linkedin.com/pulse/challenges-nigerian-insurance-industry-damilola-b-l-aciarb-ukhttps://www.linkedin.com/pulse/challenges-nigerian-insurance-industry-damilola-b-l-aciarb-ukhttps://www.pwc.com/ng/en/	NOUN
gujaf-119	359	18	13	13	NUM
gujaf-119	359	19	tsalavoutas	tsalavouta	NOUN
gujaf-119	359	20	,	,	PUNCT
gujaf-119	359	21	i.	i.	PROPN
gujaf-119	359	22	,	,	PUNCT
gujaf-119	359	23	&	&	CCONJ
gujaf-119	359	24	dionysiou	dionysiou	PROPN
gujaf-119	359	25	,	,	PUNCT
gujaf-119	359	26	d.	d.	PROPN
gujaf-119	359	27	(	(	PUNCT
gujaf-119	359	28	2014	2014	NUM
gujaf-119	359	29	)	)	PUNCT
gujaf-119	359	30	.	.	PUNCT
gujaf-119	360	1	value	value	NOUN
gujaf-119	360	2	relevance	relevance	NOUN
gujaf-119	360	3	of	of	ADP
gujaf-119	360	4	ifrs	ifrs	PROPN
gujaf-119	360	5	mandatory	mandatory	ADJ
gujaf-119	360	6	disclosure	disclosure	NOUN
gujaf-119	360	7	requirements	requirement	NOUN
gujaf-119	360	8	.	.	PUNCT
gujaf-119	361	1	journal	journal	NOUN
gujaf-119	361	2	of	of	ADP
gujaf-119	361	3	applied	apply	VERB
gujaf-119	361	4	accounting	accounting	NOUN
gujaf-119	361	5	research	research	NOUN
gujaf-119	361	6	,	,	PUNCT
gujaf-119	361	7	15(1	15(1	NUM
gujaf-119	361	8	)	)	PUNCT
gujaf-119	361	9	,	,	PUNCT
gujaf-119	361	10	22	22	NUM
gujaf-119	361	11	-	-	SYM
gujaf-119	361	12	42	42	NUM
gujaf-119	361	13	14	14	NUM